Epstein Data Wiki

Zorro Trust

Properties2
tagsentity, trust, new-mexico, epstein-finances, jpmorgan, banking
aliasesThe Zorro Trust, Zorro Trust uta March 1, 1993

28 min read

TypeTrust. A December 2011 assignment recites it as “an Ohio Trust created pursuant to a Trust Agreement dated March 1, 1993”; a March 1993 affidavit sworn by its trustee calls it “a New York Trust”12
Trust agreementDated March 1, 1993 according to the 2011 instruments; the deed adds “as amended” and the assignment does not; the agreement itself is not among the documents this page found134
TrusteeJeffrey E. Epstein, on each instrument cited here, from March 1993 to December 201123
Address of record457 Madison Avenue, New York, care of J. Epstein & Co. Inc.256
Held in New MexicoState grazing/agricultural lease GM-2791; right-of-way easement RW-30137; water-right permit file E-05509; and title to the Santa Fe County ranch, for which see Zorro Ranch758
BankJPMorgan business checking account, New York booking office; the bank’s own schedule of Epstein-related accounts gives an account open date of 4/16/939
Tax treatmentEpstein’s office recorded it as “Grantor trust - no income,” type “Trust,” Ohio, year end 31 December, and 15 October under the printed heading “Due with Ext”; two other Epstein trusts on the same schedule are entered “1041” in that column1011
Wound upTitle and leases assigned to Cypress, Inc. in December 2011; a J.P. Morgan funds transfer request of December 17, 2012 carries the typed words “To close Zorro Trust Bank Account” in its payment-details box312
Route into the releaseNew Mexico State Land Office and Santa Fe County recording files; JPMorgan Chase productions to the Southern District of New York; exhibits in Government of the U.S. Virgin Islands v. JPMorgan Chase Bank

Zorro Trust was the entity in whose name Jeffrey Epstein’s New Mexico landholding, its state leases and its water rights stood from 1993 until the end of 2011, with Epstein himself as trustee.238 This page is about the instrument: what the documents call it, what stood in its name, what its bank held, how it was taxed and how it was wound up. The property itself, its acquisition from the King family, its buildings, its management and what is alleged to have happened there, is covered on Zorro Ranch and is not repeated here.

Three Zorro names, and this page is about one of them

The release uses three similar names for three different things, and a document that says one of them does not support a statement about another. Epstein’s own office set them out side by side on a single schedule of entities, under the heading NEW MEXICO:10

  • Zorro Trust: “Trust,” state “Ohio,” ownership “JE,” with the notes “Grantor trust - no income,” “Pays Property Tax which flows thru JEE” and “BLM/State /Federal leases in Zorro Trust name are being transferred to Cypress Inc.”
  • Zorro Development Corp.: “S-Corp,” with the note “Pays all operating expenses and cap improve.”
  • Zorro Ranch, LLC: “Single Member LLC,” state New Mexico, with the notes “formed 12-27-2002 to hold title yet never used” and “The properties Permits are held in Zorro Ranch name for: a) Well 4 b) Bulk Storage c) Discharge and are being transferred to Cypress Inc.”

A line running across the same block reads “ZORRO RANCH, LLC HAS A 75% UNDIVIDED INTEREST IN LV’S PROPERTY ALSO.”10 That interest is documented: on a warranty deed of January 2003, recorded in Santa Fe County, Larry Visoski and Eileen Visoski granted “to Zorro Ranch, LLC, a New Mexico limited liability company, an undivided seventy-five percent (75%) interest,” retaining twenty-five per cent between themselves as joint tenants with rights of survivorship, in the tract “known as ‘Tract A’ as shown on the plat of survey for Zorro Trust prepared by Timothy Ray Oden, N.M.L.S. #8667 dated April 7, 1998.”13 The grantee on that deed is the limited liability company. The Trust appears on the face of that deed as the party for whom the 1998 plat had been prepared, and in no other capacity.13

The three instruments the Santa Fe firm of Sommer, Udall, Hardwick, Ahern & Hyatt, LLP sent to Darren K. Indyke on January 29, 2003, under the subject line “Re: Zorro Ranch, LLC,” were a Termination of Option Agreement, that warranty deed and a Memorandum of Cotenancy Agreement.14 Of those three, the Trust is a party to one. The Memorandum of Cotenancy Agreement records a cotenancy agreement between “Zorro Ranch, LLC, a New Mexico limited liability company” and the Visoskis, and on it a pen stroke crosses a rule captioned “Jeffrey E. Epstein, Its Member,” standing beneath the words “Zorro Ranch, LLC.”15 The Termination of Option Agreement records that “Zorro Trust, an Ohio trust, (Zorro Trust)” and the Visoskis were the parties to an option agreement described in a Memorandum of Option Agreement recorded on October 9, 1999, and that “[t]he parties hereby terminate the Option Agreement.”16 On that instrument, executed the same week as the cotenancy memorandum, the words above the signing rule are “Zorro Trust, an Ohio trust” and the caption beneath it is “Jeffrey E. Epstein, Trustee."16

"A New York Trust” and “an Ohio Trust”

The Trust is given two different home jurisdictions by documents in this release, and one page carries both readings within an inch of each other.

The earliest instruments are the 1993 ones, and they say New York. The New Mexico State Land Office wrote to the Hinkle Law Firm on March 11, 1993 about grazing lease GM-2791: “Please be advised that we need an original or certified copy of a Trust Agreement or Affidavit for Jeffrey E. Epstein, Trustee for Zorro Trust. Plese submit a $10.00 fee to record the document in our office.”7 What the office was given was an affidavit, sworn the next day. In it Epstein states: “I am the Trustee for the Zorro Trust, a New York Trust, whose address is 457 Madison Avenue, New York, NY 10022,” recites that he has executed a limited power of attorney appointing John J. Kelly as attorney-in-fact for the closing of the Trust’s purchase of real property in Santa Fe County, and authorises Kelly “to execute any documents necessary in connection with State Agricultural Lease No. GM2791.”2 Beneath, a pen stroke crosses a rule captioned “Jeffrey E. Epstein, Trustee” on one line and “Zorro Trust, a New York Trust” on the next.2

By January 2003 the recorded instrument says Ohio. The Termination of Option Agreement calls it “an Ohio trust” three times: in the opening recital, in the signature block, and in a New York notarial acknowledgment reciting that the instrument was acknowledged “by Jeffrey E. Epstein, Trustee of Zorro Trust an Ohio trust, on behalf of said Trust.”16 The covering letter that transmitted that instrument, written by the same firm on January 29, 2003, carries an address block reading “Darren K. Indyke, Esq.”, then “Zorro Trust, a New York Trust”, then “J. Epstein & Company” and “457 Madison Avenue” on the lines below.14

The December 2011 instruments say Ohio, and add words the earlier ones do not. The special warranty deed by which the Trust conveyed the Santa Fe County real estate to Cypress, Inc. opens: “Jeffrey Epstein, Trustee of the Zorro Trust, an Ohio Trust uta dated March 1, 1993, as amended, grants to Cypress, Inc., a Virgin Islands corporation…”3 The assignment and assumption agreement executed the same month is more explicit still, naming the assignor as “ZORRO TRUST, an Ohio Trust created pursuant to a Trust Agreement dated March 1, 1993”, the entity name printed in bold on the page.1 A New Mexico Office of the State Engineer form completed in December 2011 enters, in its acknowledgment block, “Zorro Trust” against the printed field “Name of Corporation Acknowledging” and “Ohio” against “State of Corporation”.8 Epstein’s office schedule likewise enters the Trust’s state as “Ohio.”10

This page reports the discrepancy and does not resolve it. Nothing in the documents cited here explains it, and no instrument in this release states that the Trust changed its governing law.

What stood in the trust’s name in New Mexico

The 1993 correspondence concerns grazing lease GM-2791, which the State Land Office enclosed “for 1,158.97 acres due to a partial relinquishment of GM-2583.”7 The office’s requirement, a trust agreement or an affidavit and a ten-dollar recording fee, is the point at which the Trust had to prove its trustee’s authority to a state agency, and the affidavit is the answer it gave.72

On September 6, 2006 the State of New Mexico, acting through its Commissioner of Public Lands as “Grantor,” granted right-of-way easement RW-30137 to “Zorro Trust whose address is 457 Madison Ave., New York, NY 10022” as Grantee, for consideration of $12,969.00, “for the sole and exclusive purpose of water pipeline,” over a strip thirty feet wide in Santa Fe County, for a term of thirty-five years.5 The later assignment of that easement out of the Trust is covered on Zorro Ranch.

Water rights stood in the Trust’s name as well. A New Mexico Office of the State Engineer form headed “CHANGE OF OWNERSHIP OF 72-12-1 PERMIT” enters, at box 1, headed “OWNER OF RECORD (Seller)”, the name “Zorro Trust” and, against “Owner of Record File No”, the entry “E-05509”; at box 2, headed “NEW OWNER (Buyer)”, it enters “Cypress, Inc.” with “Jeffrey Epstein” as contact or agent; the amount conveyed is entered as “3.000 acre-feet.”8 At the head of that form, of the two boxes offered under “CHANGE OF OWNERSHIP OF 72-12-1 PERMIT FOR (check one),” the box beside “Corporation” carries a cross and the box beside “Individual” is empty. On the second sheet the block headed “ACKNOWLEDGEMENT FOR INDIVIDUAL” is blank throughout and the block headed “ACKNOWLEDGEMENT FOR CORPORATION” carries the entries, the officer being entered as “Jeffrey Epstein,” title “Trustee.”8 On the photographed copies of that sheet a pen stroke crosses the Officer Signature rule of the corporation block, the State and County blanks beneath it are completed by hand, “New York” and “New York,” and the notary block carries a stamp and a second pen stroke; on the copy that is a reconstruction rather than a photograph those rules and blanks are empty and there is no stamp. This page reports the stroke and does not characterise it.8

The bank account

A JPMorgan schedule of “Epstein Rel accts as of 101807,” produced by the bank in the Virgin Islands’ litigation and filed as an exhibit, carries a block headed “ZORRO TRUST” with a single account row. Under the schedule’s own column headings the row gives a customer create date of 4/16/93, an account type of DDA, an account status of OPE, a US$ market value balance of $6,835.34, a booking office of NEW YORK, and an account open date of 4/16/93; the account number and two further cells in the row are covered by black bars on the image.9

The Trust’s statements are JPMorgan Private Bank statements whose address block reads “ZORRO TRUST”, “C\O J EPSTEIN & CO INC” and “457 MADISON AVE” on successive lines.6 The one for December 1–31, 2004 shows a single deposit account, described as “Business Checking,” with an opening balance of $2,882.56, total credits of $0.00, total debits of $0.00 and an ending balance of $2,882.56.6

Money reached the account by instruction from Epstein’s office. A memorandum on Jeffrey E. Epstein’s own letterhead, dated November 5, 2008, from Harry Beller to William Doherty at JP Morgan, reads “Please transfer Fifty Five Thousand Dollars only ($55,000) from the above account to:” and gives the receiving bank as “Morgan Guaranty Trust Company”, “23 Wall Street”, “New York, NY”; against the printed words “For the account of:” it enters “Zorro Trust” and, on the line below, “Checking Account #”; and it closes “Please call Rich Kahn or Bella Klein with the Fed Reference number at”.17 The release contains further memoranda in the same form and to the same account, among them one dated March 18, 2008 for $50,000 and one dated April 3, 2012 for $60,000; no count of them is given here, because a search on the receiving bank’s name misses copies whose extraction garbles it.1819

An expert report filed in Government of the United States Virgin Islands v. JPMorgan Chase Bank tabulates transfers out of an Epstein personal account in a figure headed “Transfers to Shell Companies from Epstein’s Personal Account (#0438).” In that table the row “Zorro Trust” gives an amount total of $837,000.00 across 15 transactions, and the row “Zorro Development Corporation” gives $11,610,000.00 across 198; the table’s own total is $102,734,318.53 across 1,423 transactions.20 That is one side’s expert analysis prepared for litigation; the bank contested the claims and the case settled without an admission, as set out on JPMorgan Chase.

Tax

Epstein’s office treated the Trust as a grantor trust that filed its own return. On the office’s entity schedule the Zorro Trust row gives type “Trust,” a 31 December year end, 15 April under the printed heading “Extension Due” and 15 October under “Due with Ext”, ownership “JE,” and the note “Grantor trust - no income / Pays Property Tax which flows thru JEE.”10 The same schedule enters “1041” as the return type for two other Epstein trusts listed under the heading TRUSTS.11

The Trust sat on the office’s April filing worklist alongside three others. On March 29, 2012 Richard Kahn sent Epstein a message headed “RE: Open Items” whose item 5, “April 15th Tax Returns & Extensions,” lists “c) Zorro Trust”, “d) Haze Trust”, “e) Butterfly Trust”, “f) Financial Ballistics Trust - we are waiting on direction from Erika”, “g) KCAC LLC”; the words about waiting on direction sit on the Financial Ballistics line and not on the Zorro Trust line.21 That message and its forwarded copy are set out in more detail on Butterfly Trust.

A return was in fact filed for the Trust for its last full year. The expert report cited above lists, at footnote 46, “IRS Form 1041 Tax Return for Zorro Trust for year ended December 31, 2012,” produced in the litigation under a third party’s Bates numbering.22

Cypress, Inc., and the closing of the account

In December 2011 the Trust conveyed out. The special warranty deed of December 16, 2011 grants the Santa Fe County real estate to Cypress, Inc., a Virgin Islands corporation, “[w]ith Special Warranty Covenants” and “[s]ubject to easements, restrictions, encumbrances and all other matters of record and taxes for 2011 and thereafter.”3 The assignment and assumption agreement of the same month assigns “all of the Assignor’s right, title and interest in and to” property described on a schedule, with the assignor warranting “good and marketable title … free and clear of all liens, claims and encumbrances” and the assignee taking it “in ‘as-is, where-is’ condition.”1 The state permit transfer described above ran in the same direction.8

An undated internal memorandum in the release, which refers to a “March 2012 monthly retainer” and to “approximately 20 tax return extensions due March 15,” lists under the heading “QUESTIONS / ISSUES”, item 2, “Entities to dissolve?”: beneath it, “d) Zorro Trust - used to hold title to Zorro - close once leases are transferred.”23 Item 5 of the same page, on property taxes, asks: “a) New Mexico - Zorro Trust used to pay - should it be Zorro Development (operating co) or Cypress (title)”.23

The bank account went in December. A J.P. Morgan “Funds Transfer Request” form with an effective date of 12/17/12 gives a debit account title of “Zorro Trust” and a beneficiary name of “Jeffrey E Epstein,” in a principal amount of $16,811.47, and in the box headed “Payment Details (Reference/ Advice Description/Addenda)” carries the words “To close Zorro Trust Bank Account.”12 Of the five payment-type buttons on the form, which are JPMC Transfer, ACH, Check, Domestic Wire and International Wire, the button beside ACH is filled and the other four are empty rings; of the two account-type buttons, Checking is filled and Savings is empty.12 The debit account number, the receiving bank’s routing number, the beneficiary account number and the “Authorized By” field are each covered by a black bar on the image.12

The trust agreement

The instrument that created the Trust is named on the face of the 2011 documents, as “a Trust Agreement dated March 1, 1993” and, on the deed, “as amended,” but this page did not find it.13

It is named in one other place, and that place is an index rather than an instrument. An estate-office list of file contents carries a heading, “Zorro Ranch, LLC Organizational File”, followed in bold by “(Gave to Darren ON APRIL 21, 2010-GAVE BACK on July 9, 2010-some folders are missing)”, and beneath it a numbered list whose first printed item is “Zorro Trust Agreement,” followed by “Articles of Organization,” “Operating Agreement,” “Franchise Tax Report,” “Invoice for Statutory Representation,” “Sale and Purchase Agreement LHW to JEE,” “JP Morgan POA 6-26-08” and “Form of Confidentiality Agreement.”4 On that copy the numbering of the list begins at 10; on a second copy of the same index in the release, the same list begins at 9. On both, the numbers below the “some folders are missing” note start above 1, and both were read at the image.424 An index of this kind is evidence that a file existed under a given title; it is not evidence of what the instrument inside it said, and no page cited here reports any term of the Zorro Trust Agreement.

This page found the Trust Agreement in no other place, and reports the searches rather than an absence. The phrase “Zorro Trust Agreement” returns two pages, and both are copies of that index; “Trust Agreement dated March 1, 1993” returns one page, the assignment recital quoted above; “Zorro” together with “Declaration of Trust”, with “successor trustee”, and with “corpus of the trust” each return nothing; “Zorro” together with “settlor” returns three pages, all of them printed field labels on Deutsche Bank know-your-customer forms opened for Zorro Development Corp.; and “Zorro Trust” together with “beneficiary” returns two pages, both of them the December 2012 funds transfer request, where “Beneficiary Name” is a field label on the bank’s form. Whether the Trust Agreement or any amendment to it is somewhere in the release under wording none of these searches reaches is not settled by this page.

What the record here does not show

These documents establish what the Trust held in New Mexico, what a state agency required of it, what its bank account held on particular dates, how Epstein’s office classified it for tax and when its account was closed. They do not name a beneficiary of the Trust, a settlor other than by the description “grantor,” or any trustee other than Epstein; no successor trustee appears in any document cited here. They do not show what the Trust Agreement provided, when or how it was amended, or under whose law it was in fact settled; the instruments themselves disagree on that last point. They do not show whether the Trust was ever formally dissolved: the last step documented here is the closing of its bank account in December 2012. Appearing in these documents is not evidence of wrongdoing by any person named on this page.

Notes

Footnotes

  1. “ASSIGNMENT AND ASSUMPTION AGREEMENT,” effective as of December 2011, naming the assignee as CYPRESS, INC., a United States Virgin Islands corporation, and the assignor as “ZORRO TRUST, an Ohio Trust created pursuant to a Trust Agreement dated March 1, 1993.” Read at the image; the day of the month is completed by hand. https://epstein-data.com/EFTA00310880 p.4. ↩ ↩2 ↩3 ↩4 ↩5

  2. “AFFIDAVIT,” State of New Mexico, County of Bernalillo, of Jeffrey E. Epstein, acknowledged before a New Mexico notary in March 1993, carrying a handwritten file number at head. Read at the image; the day of the month in the jurat is completed by hand. https://epstein-data.com/EFTA01305252 p.417. A second sheet of the same affidavit form, differing in the county entered, is at p.416 of the same run. ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7

  3. “SPECIAL WARRANTY DEED,” Jeffrey Epstein as Trustee of the Zorro Trust to Cypress, Inc., dated December 16, 2011, acknowledged before Harry I. Beller as a notary public of the State of New York. Read at the image: the date and the state and county of the acknowledgment are completed by hand, and a large looping pen stroke crosses the rule captioned “JEFFREY EPSTEIN, Trustee of the Zorro Trust uta dated March 1, 1993, as amended”; this page reports the stroke and does not characterise it. https://epstein-data.com/EFTA00310887 p.3. Further copies of the same deed are at https://epstein-data.com/EFTA00315615 p.1 and https://epstein-data.com/EFTA00285821 p.1. ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7

  4. Estate-office index of file contents, listing folder tabs by title under headings naming each file. Read at the image: under the heading “Zorro Ranch, LLC Organizational File” and the bold parenthesis “(Gave to Darren ON APRIL 21, 2010-GAVE BACK on July 9, 2010-some folders are missing)”, the numbered list runs 10 to 17 and begins with “Zorro Trust Agreement.” https://epstein-data.com/EFTA00299927 p.20. ↩ ↩2 ↩3

  5. State of New Mexico, Commissioner of Public Lands, “GRANT OF RIGHT-OF-WAY,” Right-of-Way Easement No. RW-30137, made the 6th day of September, 2006, Zorro Trust as Grantee. Read at the image: the day, the month, the grantee’s name and address, the consideration and the purpose are entered on ruled blanks in typescript, and a red stamp with handwritten dates sits at the head of the page. https://epstein-data.com/EFTA01305252 p.6. A second copy, whose extraction reads a different county and width into the same blanks, is at https://epstein-data.com/EFTA00315624 p.1; the figures given on this page are taken from the copy read at the image. ↩ ↩2 ↩3

  6. JPMorgan Private Bank statement, ZORRO TRUST, c/o J. Epstein & Co. Inc., 457 Madison Avenue, for December 1–31, 2004. Read at the image. Account numbers on this page are not reproduced here. https://epstein-data.com/EFTA01503348 p.1. The figures on this page are read from that copy, which is a photograph of the statement. A second copy of the same statement, at https://epstein-data.com/EFTA01550974 p.1, is not a photograph but uniform machine type on a clean white field with the redaction applied as a rectangle. ↩ ↩2 ↩3

  7. State of New Mexico, Office of the Commissioner of Public Lands (Jim Baca, Commissioner), to the Hinkle Law Firm, March 11, 1993, “RE: GRAZING LEASE NO. GM-2791,” signed for the Surface Division, New Mexico State Land Office. Read at the image: the addressee line reads “Hinkle Law Firm (for Zorro Trust)” with the address block beneath it covered by a black bar; the writer’s name, signature and telephone number are also covered by black bars and are not supplied here. https://epstein-data.com/EFTA00101481 p.15. ↩ ↩2 ↩3 ↩4

  8. New Mexico Office of the State Engineer, “CHANGE OF OWNERSHIP OF 72-12-1 PERMIT,” form wr-02d revised 8/25/11, Zorro Trust as owner of record and Cypress, Inc. as new owner, acknowledgment block entering the month December and the year 2011 with the day left blank. Except for the printed label text quoted in the body, which the overlaid sheet edge cuts off on both photographed copies and which is read from the machine-type copy described below, every statement above is read from the copy that is a photograph of the executed form, at https://epstein-data.com/EFTA00310887 pp.63–64, read at the image on both sheets: the “Corporation” box at the head of page 1 carries a cross and the “Individual” box is empty; the “Home” box beside the seller’s first telephone field carries a cross; the seller’s two telephone numbers are covered by black bars and are not supplied here; and on page 2 a pen stroke crosses the Officer Signature rule of the corporation acknowledgment, the State and County blanks beneath it are completed in ink, and the notary block carries a rubber stamp of a notary public of the State of New York, with a pen stroke across it. That stamp is not in the extraction of the page and was read at the image only. A second photographed copy of the same executed form, read at the image, is at pp.67–68 of the same run. A further copy at https://epstein-data.com/EFTA00298500 pp.1–2 is not a photograph but uniform machine type on a clean white field with the redactions applied as rectangles; read at the image, it carries the same printed and typed entries and the same two crosses, and on its second sheet the two Officer Signature rules, the State and County blanks and the notary block are all blank. Nothing above rests on that copy. ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7

  9. JPMorgan schedule headed “Epstein Rel accts as of 101807,” produced by the bank in native format and filed as Exhibit 63 to Document 238-38 in Government of the U.S. Virgin Islands v. JPMorgan Chase Bank, No. 1:22-cv-10904-JSR (S.D.N.Y.), July 25, 2023. Read at the image. The column headings are printed once, at the head of the schedule at p.37 of this exhibit, and are not repeated on the page carrying the Zorro Trust block; the mapping given on this page assigns the eleven cells of that row to the eleven printed headings in order. The account number and the two cells falling under “Country of Dom Name” and “SSN / TIN” are covered by black bars and are not reproduced. https://epstein-data.com/EFTA02811008 p.40; headings at p.37. ↩ ↩2

  10. Schedule of Epstein entities by state, giving for each an entity name, type, state, tax identification number, year end, return due and extension dates, ownership and notes; the rows quoted stand under the heading NEW MEXICO. Read at the image. https://epstein-data.com/EFTA01118648 p.4. Tax identification numbers on that page are not reproduced here. An earlier version of the same schedule, whose Zorro Trust note reads “Holds Title to property” and “BLM / State / Federal leases in Zorro Trust name” without the words about transfer to Cypress, is at https://epstein-data.com/EFTA01118590 p.2. ↩ ↩2 ↩3 ↩4 ↩5

  11. Same schedule, the page carrying the heading TRUSTS, read at the image: the Butterfly Trust and the Haze Trust rows each enter “1041” in the Type column, where the Zorro Trust row enters “Trust”; all three carry the same 31 December year end and the same 15 April and 15 October dates. https://epstein-data.com/EFTA01118648 p.6. ↩ ↩2

  12. J.P. Morgan “Funds Transfer Request” form, effective date 12/17/12, debit account title “Zorro Trust.” Read at the image on the copy that is a photograph of the form; the radio buttons and the black bars described in the text were read there. https://epstein-data.com/EFTA01579655 p.1. A second copy of the same form in the release is not a photograph of a document but a reconstruction — uniform machine type on a clean white field with the redactions applied as rectangles — and its rendering of the principal figure differs from the form’s: https://epstein-data.com/EFTA01588756 p.2. ↩ ↩2 ↩3 ↩4

  13. “Warranty Deed,” Larry Visoski and Eileen Visoski to Zorro Ranch, LLC as to an undivided seventy-five per cent and to themselves as to an undivided twenty-five per cent, recorded in Santa Fe County. Read at the image: the two date blanks are completed by hand, “1-17-03” and “1-18-03”; the county clerk’s certificate records filing on the 29th day of the month in 2003 and recording in book 2326 at pages 276–277. Residential address information on this page is not reproduced here. https://epstein-data.com/EFTA00310852 p.24. A further copy of the same deed appears earlier in the same run at p.14, carrying the same two handwritten dates and the same acknowledgment but no county clerk’s certificate and no recording number; it was read at the image. ↩ ↩2

  14. Sommer, Udall, Hardwick, Ahern & Hyatt, LLP, Santa Fe, to Darren K. Indyke, Esq., January 29, 2003, subject line “Re: Zorro Ranch, LLC,” signed by an assistant to Janice M. Ahern and enclosing three recorded originals. Read at the image; the firm’s telephone and facsimile numbers are covered by a black bar. https://epstein-data.com/EFTA00310852 p.21. ↩ ↩2

  15. “Memorandum of Cotenancy Agreement,” reciting a cotenancy agreement between “Zorro Ranch, LLC, a New Mexico limited liability company” and Larry and Eileen Visoski affecting Tract A, recorded in Santa Fe County under a recording number stamped at the head of the page. Read at the image: the three date blanks are completed by hand, “1-17-03”, “1-17-03” and “1-18-03”, and a pen stroke crosses each of the three rules. The Trust is named on that sheet in the clause describing the 1998 plat of survey. https://epstein-data.com/EFTA00310852 pp.26–27. The covering facsimile memorandum forwarding the cotenancy agreement to Darren Indyke, from an assistant to Janice M. Ahern of the same firm and dated December 30, 2002, is at p.28 of the same run; read at the image, where the recipient’s facsimile number and the firm’s own telephone and facsimile numbers are covered by black bars. ↩

  16. “Termination of Option Agreement,” recorded in Santa Fe County. Read at the image: the three date blanks are completed by hand, “1-17-03” for the Trust and for Larry Visoski and “1-18-03” for Eileen Visoski; the month in the acknowledgment is written in by hand as “January 17th”; the county clerk’s certificate records filing on the 29th day of the month in 2003 and recording in book 2326 at pages 274–275, and carries two small black bars within the clerk’s block. https://epstein-data.com/EFTA00310852 p.22. A further copy is at p.12 of the same run, read at the image, without the county clerk’s certificate and without the recording number. ↩ ↩2 ↩3

  17. Memorandum on Jeffrey E. Epstein letterhead, from Harry Beller to William Doherty, JP Morgan, dated November 5, 2008, faxed from NYSG LLC and produced by JPMorgan Chase under a request for confidential treatment. Read at the image: a pen signature stands beside Beller’s printed name; the Epstein account number, the receiving bank’s ABA number, the Zorro Trust checking account number and the telephone number at the foot are each covered by a black bar and none is reproduced here. https://epstein-data.com/EFTA01579315 p.1. Everything above is read from that copy, which is a photograph of the faxed sheet. A second copy at https://epstein-data.com/EFTA01588108 p.1 is not a photograph but uniform machine type on a clean white field, and it prints the fax banner as “11/05/2000” and the sending company as “MVSG LLC” where the photographed sheet reads 11/05/2008 and NYSG LLC. ↩

  18. Memorandum in the same form, dated March 18, 2008, for “Fifty Thousand Dollars only ($50,000).” https://epstein-data.com/EFTA01579634 p.1, read at the image, which is a photograph of the faxed sheet. Account numbers on this page are not reproduced here. A second copy at https://epstein-data.com/EFTA01588708 p.2 is not a photograph but uniform machine type on a clean white field, and it renders the sender’s surname as “Boller” and the sending company as “PSG LLC”. ↩

  19. Memorandum in the same form, dated April 3, 2012, for “Sixty Thousand Dollars & 00/100 ($60,000).” https://epstein-data.com/EFTA01580742 p.1, read at the image, which is a photograph of the sheet and carries a pen signature beside the sender’s printed name. A further copy is at https://epstein-data.com/EFTA01590561 p.2. ↩

  20. Expert report of Jorge Amador, June 16, 2023, filed as Document 238-31 in Government of the United States Virgin Islands v. JPMorgan Chase Bank, No. 1:22-cv-10904-JSR (S.D.N.Y.), Figure 42, “Transfers to Shell Companies from Epstein’s Personal Account (#0438),” which runs across two pages; the caption and the first part of the table are at ECF p.82 and the Zorro rows and totals at ECF p.83. Read at the image, where the three columns read Entity, Amount Total and ”# of Transactions”; the extraction of that page reorders them. One entity name in the same table is preceded by a black bar and is not reproduced here. https://epstein-data.com/EFTA02810827 pp.82–83. ↩

  21. Richard Kahn to Jeffrey Epstein, “RE: Open Items,” sent Thursday, 29 March 2012 at 17:00:07 Eastern Daylight Time. The zone is taken from the RFC date header reading “Thu, 29 Mar 2012 17:00:07 -0400”, carried inside a March 31, 2012 forward of the message, and is corroborated by a copy whose header reads “Thu, 29 Mar 2012 21:00:07 +0000”; the “Sent” line at the top of the export copy carries no zone, reads 9:00:07 PM and is UTC. That forward is in the release twice, at https://epstein-data.com/EFTA01872387 p.1 and https://epstein-data.com/EFTA02006457 p.1, both read at the image: the two carry the same top block and the same quoted “-0400” header, and they are copies of one document rather than two documents. Corroborating copy at https://epstein-data.com/EFTA00672146 p.1; export copy at https://epstein-data.com/EFTA01873997 p.1, read at the image, which carries that zoneless “Sent” line and no RFC header. The forward’s own “Sent” line carries no zone, and no zone for it has been established here. ↩

  22. Same report, footnote 46, read at the image: “IRS Form 1041 Tax Return for Zorro Trust for year ended December 31, 2012,” with a Bates citation to another producing party’s numbering. The report’s list of materials considered carries the same item with a start Bates one digit higher. https://epstein-data.com/EFTA02810827 p.15; list of materials at p.110. Nothing else on p.15 is cited or described here. ↩

  23. Internal memorandum in the same run, headed BILLING and QUESTIONS / ISSUES, referring to a “March 2012 monthly retainer” and to “approximately 20 tax return extensions due March 15.” Read at the image: the sheet carries no letterhead, no addressee, no date and no signature, and addresses its reader as “you.” https://epstein-data.com/EFTA01118648 p.1. ↩ ↩2

  24. A second copy of the same index. Read at the image: the same list under the same heading and the same bold parenthesis runs from 9, with “Zorro Trust Agreement” again the first item. https://epstein-data.com/EFTA00299901 p.22. ↩

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