Richard Kahn — Congressional Deposition Analysis

Deposition date: March 11, 2026
Body: House Committee on Oversight and Government Reform
Duration: ~5.9 hours (closed-door, in-person deposition)
Video: YouTube | Searchable transcript
Transcript source: Whisper large-v3 + resemblyzer diarization (automated — not official transcript)

Related reports: Witness Brief: Kahn | Congressional Subpoena Guide

Source Note

This analysis is based on an automated transcription. Speaker labels are approximate (diarization detected 5 speaker clusters). Timestamps may drift by several seconds. Quotes marked with ≈ are close paraphrases from automated transcription, not verbatim. When the official transcript is released, this report will be updated. All timestamps link to our searchable viewer, which syncs to the video.

Source reliability: Tier 1 (sworn congressional testimony), subject to the automated transcription caveat above.

Transcription uncertainty: Proper nouns are the primary risk area. During corpus verification, we identified "David Mitchum" (transcript) as actually David Mitchell (corpus: Mitchell Holdings LLC), and "Sanofsky" (transcript) as Sinofsky (corpus: 1,824 pages of emails). Other proper nouns — firm names, entity names, foreign names — should be treated as approximate until the official transcript is available.

Executive Summary

Epstein's accountant testified for 5.9 hours under congressional subpoena. Cross-checked against 2.91 million pages of source documents, six findings stand out:

1. Victims carved out four names from settlement releases — Dershowitz and Prince Andrew (EVCP, $121M) and Leon Black and Jes Staley (mediation, $48M) — meaning victims specifically preserved the right to sue them. (§1)
2. Kahn wrote a visa letter on an Epstein foundation's letterhead for a woman who had traveled with Epstein to visit Bill Gates in Seattle. The foundation, Enhanced Education, held $3M+ in JPMorgan cash (EFTA01940002). (§3)
3. Forums LLC — "set up by Maxwell and funded by Epstein" — had a profit-sharing arrangement with Publicis for the 2005 Clinton Global Initiative. JPMorgan listed Forums alongside Maxwell's personal accounts (EFTA01583816). (§7)
4. Leon Black paid ≈$150 million in fees. Both witnesses confirmed this independently under oath. A $22.5M wire from Black's BV70 LLC is documented in Deutsche Bank compliance records (EFTA01423373). (§3)
5. A career CPA claimed not to know the $10,000 federal reporting threshold while Epstein's cash withdrawals ran at exactly $9,800. His counsel intervened. (§9)
6. Jane Doe 4 testimony became disputed within 24 hours — Kahn initially said she received a settlement, his attorney reversed the next day, then said he could "neither confirm nor deny." Democrats demanded he "come clean." (§8)

Six additional findings are tagged NEW DETAIL in the summary table. Cross-deposition contradictions with Indyke (who testified 8 days later) are documented in §Cross-Deposition.

What this report does NOT do: Treat sworn testimony as established fact. Kahn's testimony is self-serving in places, automated transcription carries proper-noun risk, and carve-outs/settlements do not prove the underlying allegations. Every section states what the documents do not show.

Who Richard Kahn Is

Kahn is a CPA who managed Epstein's financial affairs from 2005–2019 through his firm HBRK Associates. He is co-executor of the estate and co-trustee of the 2019 Trust (with Darren Indyke). He handled tax returns, entity accounting, payroll across ~20 entities and ~10 payrolls, bank relationships, and financial reporting. He received a $25 million bequest in Epstein's trust.

Table of Contents

1. Victim Settlement Carve-Outs — Dershowitz, Andrew, Black, Staley
2. Epstein's Client List — Fee Amounts Under Oath
3. Bill Gates Visa Letter
4. The "Fake Scholarship" Email
5. Bank Impersonation — "I Left Him a Message as if I Was JEE"
6. Howard Lutnick — "Close Friend of the Lutnicks"
7. Forums LLC and the Clinton Global Initiative
8. Jane Doe 4 — Trump Allegation Settlement
9. The $9,800 Cash Withdrawals — CPA Who Doesn't Know the Threshold
10. Estate Value — $500-600M to ~$85M
11. Kahn's Compensation and Loans
12. The July 2006 Email — Timeline Contradiction
13. FBI Safe Contents — 3 Days in Kahn's Apartment
14. The USVI Bank — IBE License and Governor DeJongh
15. Morocco Property — Days Before Arrest
16. Ehud Barak and Carbyne
17. Sham Marriage Letters — "I Regret Writing This"
18. PayPal Payments to Women in Euros
19. Deutsche Bank — Paul Morris and Compliance
20. Maxwell — Financial Dependence and Forums LLC
21. MC2 Model Management
22. Property Entities — The Tree Companies
23. Key Evasions and Credibility Issues

1. Victim Settlement Carve-Outs — Dershowitz, Andrew, Black, Staley

≈2:17:16

Kahn revealed the four individuals specifically carved out of victim settlement releases — meaning victims insisted on preserving their right to sue these people:

This is sworn testimony that victims had specific allegations they wished to preserve against these four individuals.

What this does NOT show: The nature of the allegations victims wished to preserve. A carve-out does not constitute evidence of wrongdoing by the named individuals — it reflects the victims' litigation posture.

Status: NEW — Dershowitz/Andrew carve-outs are known from prior litigation. The Black and Staley carve-outs from the mediation program (distinct from EVCP) are new sworn detail not found in prior public reporting.

Previously reported: Dershowitz and Andrew's legal exposure is well-known. The Black and Staley carve-outs from mediation settlements are significant new sworn detail.

2. Epstein's Client List — Fee Amounts Under Oath

≈1:23:50 and ≈1:25:14

Kahn identified five fee-paying clients with amounts:

Steven Sinofsky — former president of Microsoft's Windows division — confirmed independently in both depositions. The ≈$5 million figure is from Kahn. Cross-reference: Indyke deposition.

Corpus verification: The EFTA corpus contains 2,042 pages mentioning Sinofsky across DS9–DS11, predominantly emails from 2012–2014. Epstein brokered Samsung/Google deal negotiations for Sinofsky post-Microsoft (EFTA01898793: "re goog/samsng... I assume you agree that I can handle the negotiations from here?"), discussed Bitcoin/Silk Road (EFTA01754738), and provided career advice. The dual sworn confirmation with a $5M figure from Kahn goes beyond the prior EFTA-based reporting by Bloomberg (Feb 1) and Fortune (Mar 12).

The Rothschild connection — ≈$20–25 million for estate planning — has received minimal public attention at this scale.

What this does NOT show: Whether any of these payments were for legitimate advisory services. Epstein's "financial advisory" model has been questioned, but the services described (tax planning, estate planning, M&A advice for Highbridge) are facially legitimate professional work.

3. Bill Gates Visa Letter

≈4:02:30

Kahn testified he wrote a letter on Enhanced Education letterhead for an unnamed woman who had ≈"previously traveled with Epstein to visit Mr. Bill Gates in Seattle" three or four months prior.

The letter was to help ≈"accelerate the visa" for this woman, who wanted to do charity work in Africa. Epstein had connected her with ≈"a medical doctor that was once affiliated or worked for Gates's Foundation."

Corpus verification: Enhanced Education (trade name for "J. Epstein Virgin Islands Foundation, Inc.") appears across 943 pages corpus-wide (DS8–DS12). It held JPMorgan accounts ($3M+ cash — EFTA01940002) later transferred to Deutsche Bank. Made grants to Tribeca Film Institute ($25K) and YIVO Institute ($50K from COUQ — EFTA02007298). Board resolution names Epstein as president and Indyke as vice president, with Kellerhals as treasurer/secretary (EFTA01424496). The corpus does not directly show Enhanced Education used as a visa sponsorship vehicle — that connection comes from Kahn's sworn testimony here.

Status: NEW — Fortune reported on Epstein bankrolling a Gates-linked woman (Mar 14), but the specific mechanism — Kahn writing visa acceleration letters on Enhanced Education letterhead for a woman who traveled with Epstein to visit Gates in Seattle — has not been found in prior reporting.

What this does NOT show: Whether Gates was aware of or involved in the visa request, or the nature of the woman's relationship with Epstein. The Gates-Epstein relationship has been reported, but this specific mechanism — Kahn writing visa letters on an Epstein entity's letterhead for women who traveled with Epstein to see Gates — is a new operational detail.

4. The "Fake Scholarship" Email

≈2:03:37

An email was introduced where a young woman asked for ≈"a full scholarship (a fake one, obviously)" from HBRK/Richard Kahn. Epstein's reply to the woman: ≈"Richard has decided to pay for your school. That's all you need to know. He gives out scholarships. :)"

Kahn's position:
- He ≈"never saw this email" but ≈"was familiar with the transaction"
- Epstein asked HBRK to sponsor a woman's education at a Swiss finishing/hospitality school
- He insists he ≈"would never write a fake letter"
- He forwarded the email chain to Epstein without flagging the "fake" language

What this does NOT show: Whether the scholarship was, in fact, "fake," or whether it was a legitimate educational sponsorship that the recipient mischaracterized. The email language, however, is difficult to reconcile with Kahn's characterization.

5. Bank Impersonation — "I Left Him a Message as if I Was JEE"

≈5:34:00

Two emails were introduced:
- From Leslie Groff: ≈"Rich has been speaking with Mike as 'Jeffrey.' Please do not bother Jeffrey with this."
- From Kahn: ≈"I left him a message as if I was JEE"

Kahn's response: ≈"I don't recall impersonating Epstein ever, but the email says I left him a message as if I was JEE. So those are my words, but I don't recall the conversation."

He added: ≈"I never impersonated anyone unless Epstein asked me."

What this does NOT show: The context of the Bank of America call, or what the message concerned. Impersonating a customer to a financial institution raises obvious fraud and authorization questions (cf. 18 U.S.C. § 1344), but without knowing the substance of the call, the legal significance is uncertain.

6. Howard Lutnick — "Close Friend of the Lutniks"

≈5:45:00

Kahn described four connections between Epstein and Howard Lutnick (now Commerce Secretary):

1. Lutnick's construction manager sent a notice about renovations to Epstein's neighboring property (~2016)
2. Epstein invested in Adfin through friend David Mitchell (Mitchell Holdings LLC); Lutnick's Cantor Ventures was a major shareholder
3. John Paulson sent Epstein a UJA solicitation honoring Lutnick (Nov 2017); Paulson characterized Epstein as ≈"a close friend of the Lutnicks." Epstein donated $50,000
4. A recruiting firm sent Epstein a resume of Lutnick's former personal assistant; Epstein wanted to interview her but she had already taken another job

Kahn was ≈"never aware of the relationship between Mr. Lutnick and Epstein" during employment.

Corpus verification: The Adfin/Mitchell/Cantor connection is documented across 15+ DS10 emails. Epstein's entity Southern Trust Company was an Adfin investor (EFTA02097521: "Andrew Jeffery is the principal behind AdFin's investor Southern Trust"). Cantor Ventures invested $2M in a convertible note (EFTA01942504). Mitchell negotiated governance terms with Epstein on Adfin (EFTA01900078). Wire records confirm Southern Trust→Adfin transfers via HSBC (EFTA01588813). Note: The correct name is David Mitchell (Mitchell Holdings LLC, 801 Madison Avenue), not "Mitchum" as heard in the automated transcription.

Status: REPORTED — CNN's Feb 15 investigation covered the Paulson letter and Lutnick connections. The Adfin/Southern Trust mechanism adds new detail.

What this does NOT show: Whether Lutnick and Epstein had a personal relationship beyond these transactional connections. The Paulson letter characterization ("close friend") is from Paulson, not Lutnick. Kahn's testimony suggests the connections were indirect.

7. Forums LLC and the Clinton Global Initiative

≈5:38:00

• Forums LLC was ≈"set up by Maxwell and funded by Epstein"
• It was ≈"involved in the 2005 Clinton Global Initiative"
• Forums had a ≈"profit sharing" arrangement with Publicis, which was producing the CGI event
• Separately, Epstein donated $25,000 to ≈"one of Clinton's foundations" in 2006 from the COUQ Foundation

Corpus verification: Forums LLC appears in 30+ corpus documents (DS10). JPMorgan bank statements show it as a Chase account entity alongside Maxwell's personal accounts (EFTA01583816: portfolio listing "FORUMS LLC" next to "GHISLAINE MAXWELL"). JPMorgan due diligence reports cross-reference "Ghislaine Maxwell, Forums LLC, 116 East 65th St LLC & Air Ghislaine, Inc." as related accounts (EFTA01582793). Bank statements show funds transferred between Forums LLC and Epstein's personal JPMorgan account. The corpus confirms the Maxwell/Epstein financial nexus but does not contain CGI donation records or Publicis contracts — the CGI/Publicis connection comes solely from Kahn's sworn testimony.

Status: NEW — The specific Forums LLC/Publicis profit-sharing mechanism tied to the 2005 CGI is not found in prior public reporting.

What this does NOT show: Whether Clinton was aware of the Maxwell/Epstein origin of Forums LLC, or the nature of the profit-sharing arrangement with Publicis. The Clinton-Epstein-Maxwell social relationship is well-documented; the financial mechanics through Forums LLC are new sworn detail.

8. Jane Doe 4 — Trump Allegation (Disputed Testimony)

≈2:10:24

A congressman asked about "Jane Doe 4" who alleged Trump raped her as a 13-year-old. The underlying lawsuit was filed in April 2016 under the name "Katie Johnson" and withdrawn in November 2016.

Kahn initially testified she ≈"received a settlement via mediation with the estate, I believe in 2025." He said he didn't ≈"recall President Trump" in the mediation statement or allegations. At the end of the deposition, Kahn and counsel said they didn't recognize the individual's name when told off the record.

Post-deposition dispute: The next day, Kahn's attorney reversed course, stating the earlier testimony was mistaken and that the claim had been denied with no settlement reached. The attorney later said he could "neither confirm nor deny whether a settlement had occurred." Oversight Democrats issued a joint statement calling the shifting positions contradictory and demanding Kahn "come clean."

What this does NOT show: Whether Jane Doe 4 received a settlement. Kahn's testimony, his attorney's reversal, and the subsequent "neither confirm nor deny" leave this factually unresolved. Separately: estate settlements with victims were broadly inclusive — even time-barred claims and claimants who had signed prior releases were eligible. A settlement, if one occurred, would not constitute an adjudication of the underlying allegation.

9. The $9,800 Cash Withdrawals — CPA Who Doesn't Know the Threshold

≈2:46:52

Kahn was asked about a pattern of cash withdrawals of exactly $9,800 — just below the $10,000 federal Currency Transaction Report (CTR) threshold.

His position:
- ≈"Not aware" of the amounts or cadence
- ≈"Not involved in the process"
- Claims he was ≈"not aware" of the $10,000 reporting threshold

The questioner noted: ≈"I think it would be strange to not know what the reporting threshold is."

Kahn is a career CPA. His counsel intervened.

Note: The $9,800 figure is distinct from Indyke's $7,500 withdrawals (§4). Indyke's $7,500 was Deutsche Bank's internal branch limit. The $9,800 pattern is closer to the $10,000 federal CTR threshold, which is the more legally significant line. A CPA claiming ignorance of this threshold strains credulity.

What this does NOT show: Whether Kahn personally structured the withdrawals. The $9,800 pattern is documented in the Deutsche Bank consent order and USVI litigation; Kahn's claimed ignorance of the $10K threshold is a credibility issue, not proof of structuring.

10. Estate Value — $500-600M to ~$85M

≈1:17:43

Kahn estimates the true number of victims is ≈"probably somewhere in the 250 range, not 1,000."

What this does NOT show: A full accounting of where the $400–500 million gap went. Victim compensation ($200M+), property sales, legal fees, and taxes account for substantial portions, but a complete reconciliation was not provided.

11. Kahn's Compensation and Loans

≈2:54:25

The $1 million payment in April 2019 — months before arrest — came from the 2013 Butterfly Trust.

Kahn has not repaid the loans and stopped paying interest after Epstein's death on advice of counsel.

12. The July 2006 Email — Timeline Contradiction

≈1:14:03

Kahn testified he learned of Epstein's legal problems in a 2008 conversation. The minority then presented an email from Kahn to Epstein dated July 28, 2006 — five days after Epstein's arrest:

≈"I know it has been a challenging week. I support you 100%. If there's anything I can do for you please let me know."

Kahn: ≈"I don't recall this email." He insisted the email doesn't explicitly reference an arrest.

Cross-deposition note: Indyke testified eight days later that he learned of Epstein's legal problems ≈"about 2006" directly from Epstein. Indyke's 2006 timeline is consistent with the documentary record. Kahn's 2008 claim is not. See Indyke §21.

What this does NOT show: Whether Kahn genuinely forgot the 2006 email or was attempting to minimize the timeline of his knowledge. The email's language is ambiguous enough to support either reading, though "challenging week" five days after an arrest is suggestive.

13. FBI Safe Contents — 3 Days in Kahn's Apartment

≈5:42:00

Kahn disputed BBC reporting. His account:

1. FBI raided 9 E. 71st Street on July 6/7, 2019
2. FBI broke the door (couldn't lock/alarm properly) and took electronics but left contents of the safe
3. House manager Merwin packed two bags of safe contents and left them with Kahn's doorman while Kahn was on Long Island
4. Three to four days later, Kahn brought the bags to his apartment
5. He ≈"never touched them, never opened them"
6. A day or two later, the FBI returned wanting items; Kahn brought the bags back to the mansion and received a receipt

What this does NOT show: Whether the safe contents were tampered with during the 3–4 days outside FBI custody. This is Kahn's account of events, given under oath but not independently verified. BBC reporting on the same episode has described different details. Kahn's version, if accurate, places the chain-of-custody gap on the FBI's decision to leave safe contents behind — but the account is self-serving and should not be treated as adjudicated fact.

14. The USVI Bank — IBE License and Governor DeJongh

≈5:50:00

After Deutsche Bank dropped Epstein in late 2018:

• Epstein had obtained an International Banking Entity (IBE) license in the USVI around 2012–2013
• It ≈"sat dormant" for ~5 years
• After Deutsche dropped him, Epstein tried to activate it to create his own bank
• Kahn introduced a consultant friend (former bank officer/owner)
• They traveled to USVI, met with another operating IBE entity and ≈"local officials"
• Dinner with Cecile DeJongh (Epstein's St. Thomas office manager) and her husband John DeJongh (former USVI governor)
• Assets were being transferred from Southern Trust and Southern Financial to Southern Country International to capitalize the bank
• Project abandoned after Epstein's arrest

Corpus verification: Southern Country International appears across 159 pages in DS10. EFTA01654937 (Daily Beast, Aug 2020, Tier 2 source): "FSG, which changed its name to Southern Country International, was approved in 2014 to run a bank specializing only in offshore clients. In 2018, Erika Kellerhals...told territory officials the bank's operations hadn't yet begun." Indyke was secretary, Epstein president. A FinCEN/SAR filing (EFTA01656415) confirms "Richard Kahn is the authorized agent on both of the accounts" and "Jeffrey Epstein is listed as an internal control person and 100 percent beneficial owner." First Bank (San Juan) monthly statements show a checking account from April 2016 with ~$474K balance (EFTA01270954).

Status: NEW — The IBE bank entity is known from prior reporting (Chicago Tribune, 2020), but the Governor DeJongh dinner in the context of activating the dormant license is new sworn testimony.

What this does NOT show: Whether the bank was intended to facilitate illicit transactions or was a legitimate response to being de-banked. Being dropped by Deutsche Bank after the Miami Herald exposé would have made traditional banking difficult; an IBE is a legal structure in the USVI.

15. Morocco Property — Days Before Arrest

≈5:33:00

Days before his July 2019 arrest, Epstein:
- Wired money to a broker to purchase property in Morocco
- The wire was retracted, then a second wire was sent
- The second wire was also retracted after his incarceration
- Kahn stated Epstein had $50–70 million across three Charles Schwab accounts at the time

Epstein had shown Kahn and Indyke a picture of the home: ≈"I'd like to buy this home one day."

16. Ehud Barak and Carbyne

≈2:00:30

• Epstein invested in an entity connected to Ehud Barak
• Later clarified as Carbyne (emergency 911 software)
• Investment: ≈$3–3.5 million over time

Corpus verification: Carbyne appears across 89 pages in DS11. Epstein was cc'd on Barak's pitch emails to Qatar for 2022 World Cup security contracts (EFTA02626244, January 2019). Investment structure per Junkermann email: Epstein $1M, Junkermann $0.5M cash invested; Barak held $1.5M in carried interest (EFTA02630131). Most notably, Epstein personally briefed Peter Thiel on a Carbyne/Founders Fund meeting: "FYI trae is meeting carbyne Ehud Barak co" (EFTA02656769) — "trae" being Trae Stephens of Founders Fund.

17. Marriage Recommendation Letters — "I Regret Writing This"

≈3:57:32

Kahn wrote recommendation letters for the marriages of Jennifer Kalin and Karyna Shuliak at their request. He admitted the letters were ≈"embellished" with characterizations the women provided.

Kahn: ≈"I regret writing this letter because I now know that I unknowingly contributed to these women—"

The sentence was left incomplete, suggesting Kahn recognizes the marriages may have been part of a control mechanism.

18. PayPal Payments to Women in Euros

≈3:48:29

An email showed Epstein instructing Kahn to ≈"send [redacted] 3K euros by PayPal." One of the women was ≈"traveling to Russia."

Kahn couldn't identify either woman or explain the payments.

19. Deutsche Bank — Paul Morris and Compliance

≈4:28:32

• Transition from JP Morgan to Deutsche Bank facilitated by Paul Morris, who was Epstein's account rep at JP Morgan and moved to Deutsche Bank. Morris ≈"brought Epstein's accounts over"
• Deutsche Bank dropped Epstein ≈"shortly after" the November 2018 Miami Herald article (termination Nov/Dec 2018, lingering accounts until March/April 2019)
• Kahn described receiving ≈"one or two" compliance inquiries — one about a payment for Epstein's barge (Spanish name), another about $25,000 to photographer Amar Siad

Corpus verification: Paul Morris's JPM→Deutsche Bank career is extensively documented. At JPM he requested due diligence reports on Epstein-linked accounts (EFTA01582777, August 2011; subject name redacted in production). At Deutsche Bank: Managing Director, Private Bank (EFTA01424858). Stewart Oldfield's internal notes: "I was initially teamed up with Paul Morris, who had joined from JPM 2yrs prior and was struggling... Paul had limited success and was asked to leave in 2016" (EFTA01421399). Amar Siad — a Swedish model scout connected to Jean-Luc Brunel — received repeated wires: to Handelsbanken Stockholm (EUR 3K–10K, 2013–2017, e.g. EFTA01366093, EFTA01411409) and Emirates NBD Dubai ($25K — described by Kahn to compliance as "a loan to a business associate" per EFTA01415113). The May 2017 Handelsbanken wire triggered a Deutsche Bank AML review (EFTA01424341).

20. Maxwell — Financial Dependence and Forums LLC

≈0:46:31

When Epstein was incarcerated (2008), Maxwell asked Kahn to organize her finances — ≈"her assets or investments or brokerage accounts or cash or insurances or payroll." Kahn did this unpaid.

He eventually told Epstein he ≈"no longer want to do work for Maxwell" because ≈"my work was not appreciated."

Maxwell had a desk at 457 Madison Avenue in the same room as the IT person and Helen Kim.

21. MC2 Model Management

≈5:39:00

Epstein guaranteed a credit line of up to $1 million for MC2 Model Management, owned by Jean-Luc Brunel and partners. Kahn recalled a payment to MC2 that ≈"may have been [for] Svetlana." He had ≈"no involvement with that entity" beyond accounting for the credit line.

22. Property Entities — The Tree Companies

≈5:38:00

Properties held through tree-named corporations:

Kahn was an officer/treasurer of multiple entities. Zorro Trust was the original title-holding entity for the NM ranch, later replaced by Cypress.

301 East 66th Street: 10–12 apartments. Residents included Sarah Kellen, Nadia Marcinkova, Svetlana [P.], Sue Hamlin, an employee of Eva Dubin's, two pilots, housekeeper Lynn, driver JoJo, and Epstein's brother's children.

23. Key Evasions and Credibility Issues

The Confidentiality Fight

≈2:22:03 — Kahn's counsel initially tried to prevent naming clients, citing confidentiality agreements. The minority asserted congressional subpoena authority overrides. After recess, Kahn named the clients.

Attractiveness of Assistants

≈1:47:22 — Asked whether Epstein's assistants were "attractive." Kahn refused. Asked if any were "unattractive," he said "yes" but refused to identify which ones.

Replacing Maxwell at COUQ

≈3:09:05 — Asked if he replaced Maxwell as COUQ Foundation treasurer in 2007: ≈"It's possible. I don't recall."

Harry Beller's $800K in Cash

≈2:25:42 — Kahn's HBRK partner Harry Beller cashed checks for ≈$800,000 over 18 months (~2013–2014), including checks to family members, per USVI v. JP Morgan SARs.

Financial Interest in Outcome

Kahn stands to receive a $25 million bequest from the 2019 Trust he co-administers. He testified he believes he will "receive zero" given remaining liabilities, but the bequest creates a structural interest in how the estate is managed and how these depositions proceed. It does not appear that counsel for either side raised this as a bias or credibility issue during the deposition.

Comprehensive Denial List

≈5:52:00 — Kahn said "no" when asked if he ever discussed Epstein's crimes or sexual activity with: Doug Band, Leslie Groff, Nadia Marcinkova, Sarah Kellen, Leslie Wexner, Ted Waitt, Kathy Ruemmler, Bill Gates, Leon Black, Steven Sinofsky, Glenn Dubin, Eva Anderson Dubin, any member of the Rothschild family.

Complete Entity List

Entities discussed in full: New York Strategy Group, HBRK Associates, DKI PLLC, JSC Interiors LLC, NES LLC, LSJE LLC, Southern Trust Company, Southern Financial, Southern Country International, COUQ Foundation, Enhanced Education / J. Epstein VI Foundation, Gratitude America, JEGE Inc., JEGE LLC, Hyperion Air Inc., Hyperion LLC, Air Guilen Inc., Shells Transportation LLC, Zorro Trust, Zorro Development, Zorro Management, Cypress Inc., Nautilus, Poplar, Maple Inc., Laurel Inc., Forums LLC, MC2 Model Management, SLK Designs, SCI (Paris), Lynn and JoJo LLC, Florida Science Foundation, Butterfly Trust (2013), 1953 Trust, COATUE Enterprises (Kahn's personal).

Summary of Previously Unreported or Under-Reported Findings

Note: The Epstein→Thiel email on Carbyne (EFTA02656769) is a corpus finding surfaced during verification, not a deposition-derived finding. It is documented in §16 for context.

Cross-Deposition Contradictions: Kahn vs. Indyke

Kahn testified March 11; Indyke testified March 19 — eight days apart, under separate oath.

Timeline of Knowledge

Kahn claims he did not learn of Epstein's legal problems until a "discussion in 2008." The minority produced a July 28, 2006 email from Kahn: "I know it has been a challenging week. I support you 100%" — five days after Epstein's arrest. Kahn maintained the email doesn't prove knowledge of the arrest. Indyke says he learned "about 2006" directly from Epstein and was "surprised and shocked." Indyke's timeline is more consistent with the documentary record. (Indyke cross-ref)

Computer Hard Drives

Indyke admits knowledge of computer hard drives removed from Epstein properties and held by private investigators ("Riley-Carolli" — likely Riley Kiraly, a known Epstein-connected PI firm), potentially withheld from the USAO. Kahn says nothing about this topic. Either the committee did not ask him, or he genuinely did not know — plausible since he was the accountant, not a member of the defense group.

Sham Marriages

Kahn admits writing recommendation letters and expresses regret: ≈"I unknowingly contributed to these women—" (sentence left incomplete). Indyke flatly denies: ≈"I didn't even know about the marriage" — despite his firm settling the $35M class action. Kahn's partial admission is more credible; Indyke's blanket denial is harder to reconcile with the settlement.

Cash Withdrawals

Indyke details 97 withdrawals of $7,500 from Deutsche Bank's Park Avenue branch (total $725K+, 2013–2017) and claims it was his own initiative for household petty cash, ≈"not at the direction of Mr. Epstein." Kahn — the CPA who signed off on tax filings and financial records for Epstein's household accounts — says virtually nothing about cash mechanics. A CPA claiming no knowledge of three-quarters of a million dollars in structured cash withdrawals from the accounts he managed either means the CPA was not doing his job or his testimony is incomplete.

Estate Value

Kahn (March 11): ≈$85 million after the $35M class action settlement. Indyke (March 19): "just north of $100." Both testified after the $35M settlement was known, so this is not a timing gap — it is a $15 million unexplained difference between the accountant and the lawyer describing the same estate at approximately the same point in time.

Leon Black Amount

Minor discrepancy. Kahn says ≈$150M from direct financial knowledge (±5%). Indyke says ≈$158M but admits this is from press reports, not his own records. Both separately confirm the additional $10M BV70→Gratitude America donation.

Report generated 2026-03-24. Updated with corpus verification and cross-deposition analysis. Based on automated transcription — will be updated when official transcript is released.
Cross-reference: Indyke Deposition Analysis | Witness Brief: Kahn | Congressional Subpoena Guide