JM 9-116.100
Department of Justice policies and procedures governing the equitable sharing of federally forfeited property, including administration of and participation in the Department of Justice Equitable Sharing Program, application for transfer of federally forfeited property to State and local law enforcement agencies, determination of equitable sharing distributions, and permissible uses of transferred property by State and local law enforcement agencies, are set forth in Department of Justice publications, including A Guide to Equitable Sharing of Federally Forfeited Property for State and Local Law Enforcement Agencies, The Attorney General's Guidelines on Seized and Forfeited Property, and The Asset Forfeiture Policy Manual.
In accordance with the Crime Victims' Rights Act (18 U.S.C. § 3771) and the Attorney General's authority, the Department of Justice gives priority distribution of forfeited assets to valid owners, lienholders, federal financial regulatory agencies, and victims (in that order) through remission or restoration. After losses to the above parties have been satisfied, any remaining proceeds can be shared with state and local law enforcement agencies.
[updated May 2010]