United States v. Hickey, ___ F.3d ___ (9th Cir. April 30, 2004) (order of disgorgement of $1,100,000 in a civil action brought by the SEC did not bar the government under collateral order doctrine from proceeding criminally against him, or from proving losses in excess of that amount).
http://caselaw.lp.findlaw.com/data2/circs/9th/0210197p.pdf