Under the emergency escrow provisions created under the Sarbanes-Oxley Act:

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Under the emergency escrow provisions created under the Sarbanes-Oxley Act, the SEC may require corporate payouts into a government-controlled emergency escrow fund during their investigation and before the SEC has uncovered wrongdoing by the corporation. This is done to ensure that funds are available in case the SEC later determines that the corporation engaged in fraudulent activities that resulted in financial harm to investors. The funds may then be used to compensate investors who were harmed by the fraud.

Under the Emergency Escrow Provisions Created Under the Sarbanes-Oxley Act