Section 1962 of the law proscribes conduct by any entity which is capable of holding a legal or beneficial interest in property. For an entity, liability is necessarily vicarious. The conduct involved must form a pattern of racketeering activity. The individual's function rather than the title or position determines that individual's authority to bind the corporation in a criminal transaction, although it is not necessary to identify a single, culpable individual. The intent to benefit the corporation is the second distinguishing element of entity liability. Violation of section 1962 may subject a corporation or entity to a $25,000 fine and possible forfeiture. Decisions involving vicarious entity liability have varied with respect to whether income from a pattern of racketeering activity is considered a forfeitable interest. The legislative history of the law indicates that income should be included among forfeitable interests. Making the entity rather than the individual employee or agent liable is the most effective deterrent. Such forfeiture can achieve the broad deterrent goals of the Organized Crime Control Act. A total of 112 footnotes are supplied.