Richard Kahn

Profession	Certified public accountant, 1995; B.S., Syracuse University, 1994; M.S. in Taxation, Pace University, 19991
Firm	HBRK Associates, Inc., 575 Lexington Avenue, New York2
Role with Epstein	Accountant; listed as “Project Manager” on an Epstein administration sheet3
Estate	Co-executor of the Estate of Jeffrey E. Epstein, appointed September 2019; co-trustee of The 1953 Trust45
Companies	Director and treasurer of Financial Strategy Group Ltd. / Southern Country International and of Mort, Inc.; director and authorised signatory of Gratitude America Ltd.; the Virgin Islands’ complaint also names him as treasurer of Southern Trust Company, Nautilus, Poplar, Laurel, Maple and Cypress6789
Litigation	Defendant as co-executor in accusers’ suits filed from August 2019; named individually and as executor in the Government of the Virgin Islands’ 2020 enforcement action, settled December 202210911
Criminal charges	None appears in the documents cited on this page

Richard D. Kahn is an American certified public accountant who worked for Jeffrey Epstein through his firm HBRK Associates, Inc. and who, with Epstein’s lawyer Darren Indyke, was appointed co-executor of Epstein’s estate by the Superior Court of the Virgin Islands in September 2019.²⁴ Deutsche Bank’s know-your-customer file records his profession and title as “Accountant” and his employer as HBRK Associates.² He was an officer, director or authorised signer of many of the Virgin Islands and New York companies through which Epstein held property and moved money, and he is named as a defendant, in his capacity as co-executor, in the civil suits brought against Epstein’s estate by his accusers.⁹¹⁰ The Government of the Virgin Islands sued him in his individual capacity as well, alleging that he and Indyke were participants in what it called the “Epstein Enterprise”; the estate and its co-defendants settled that action in December 2022 for more than $105 million.⁹¹¹ No criminal charge against Kahn appears in the documents cited on this page.

Accountant to Epstein

The credentials filed for Epstein’s Virgin Islands banking application list Kahn as a certified public accountant since 1995, with a Bachelor of Science from Syracuse University in May 1994 and a master’s in taxation from Pace University in May 1999, and record his membership of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants.¹ The Daily Beast reported in August 2020 that Kahn “first met Epstein when he began working for him in 2005, out of a Madison Avenue office he shared with Indyke,” and quoted a source close to Kahn saying that he “has never socialized with Epstein” and was not aware of Epstein’s alleged abuse: “Richard worked out of the office. Did Epstein appear at those offices? Yes. Did Richard see any of the activities that were the focus of press attention? No.”¹² No primary document in the sources cited here fixes the year his work for Epstein began.

An undated administration sheet from an Epstein staff binder sets out two blocks of personnel. Under the heading for HBRK it lists “Attorney: Darren Indyke, Esq. / Project Manager: Richard Kahn / Estate Manager: Mark Tollison,” with the executive assistant’s name blacked out; a separate block for Southern Trust Company describes that entity as “the Administration office for LSJE which controls Purchasing, Vendor payments, Expense tracking, Staff payroll and Contractor(s) payments.”³ HBRK employed other staff on Epstein’s account, including a project controller who handled Little St. James construction matters.¹³

Day-to-day financial work

Kahn’s email traffic with Epstein between 2013 and 2016 shows him monitoring incoming funds, executing and chasing payments, negotiating with contractors and reconciling charitable disbursements.

On 28 April 2014 Kahn wrote to Epstein under the subject “Leon Wire”: “I apologize for the improper information this morning. Two wires totaling 10,000,000 were received late friday after i originally checked. 1) Black Family Partners, L.P. 5,000,000 2) Leon & Debra Black 5,000,000.”¹⁴ He had been pursuing that payment for a fortnight: on 16 April he emailed Leon Black’s office that “i left you a voicemail earlier as i am not sure if you spoke with jeffrey regarding a 10,000,000 payment that was due yesterday / i checked jeffreys accounts and did not see any wires hit,” and on 24 April he asked Epstein, “should i send reminder to eileen today for april 25th date she mentioned below?”¹⁵ In April 2016 Kahn sent Epstein a ledger of receipts from Leon Black and Black Family Partners dated between February 2013 and December 2015 and totalling $150,000,000; Epstein replied, “so is it 160 or 170”.¹⁶ The same thread carries a December 2014 list of year-end wires to Epstein’s charitable recipients, with Epstein asking for a final figure for each of his charities and Kahn querying one instruction against the sum actually sent.¹⁶

Epstein sent Kahn one-line instructions to pay named individuals. On 1 May 2014, under the subject “Jean Luc Brunel,” he wrote: “please send jean luc, the amount of money owed to be wired in ny in dollars. and where”.¹⁷ Twice, in October 2013 and again in April 2014, he instructed Kahn to wire €2,000 to a person he identified only by a first name; Kahn replied on the first occasion that he did “not recall ever sending her money and will need wiring instructions.”¹⁸¹⁹

Kahn also handled property and vendor work. In November 2013 he told Epstein he had “spoke with zorro pool contracter and was able to lower his bid by 3.5% or 500 from 14,122 to 13,622 before tax.”²⁰ In September 2014 he asked Epstein’s scheduler to help assemble a tally of out-of-pocket travel expenses paid on an individual’s behalf, at Epstein’s request.²¹

Wire instruction memoranda sent to JPMorgan in October 2008 over Indyke’s name, on Epstein letterhead, close with the direction “Please call Richard Kahn at [telephone number redacted] with the Federal reference number.”²² Bank records also record him operating accounts himself: a Deutsche Bank wire detail of 26 April 2019 for a $200,000 transfer from a Neptune, LLC account to an HBRK Associates account at TD Bank shows “Entered By: RICHARDKAHN / Transmitted By: RICHARDKAHN.”²³ A JPMorgan online administration record of November 2007 lists a “Richard Kahn” linked to Financial Trust Company Inc., Hyperion Air Inc. and Jeffrey E. Epstein accounts.²⁴

Coatue Enterprises and payments to Kahn

A monthly payment referred to Epstein, November 2014

On 13 November 2014 Kahn forwarded Epstein a message he had received that morning and asked him two things: “please advise if ok to pay 2000 for past month” and “is bloomberg listing something you would like to pursue”.²⁵ The message he forwarded is from a correspondent whose name and contact details are blacked out in the released copy, who thanks him for a cheque due on 15 November and writes: “Yes, I would really like to get a financial entity listed with Bloomberg BusinessWeek so we can get Jeffrey’s name on there too.”²⁵ It goes on to set out what would be needed, a list running to board memberships of all executives and “Press links to show significance”, and adds that information about the Foundation could be included “but the lead company should be financial/or business”.²⁶

The exchange shows Kahn holding a recurring monthly payment and putting both the payment and the proposal to Epstein for a decision. What Epstein answered is not among the documents cited here, and no document cited here records the listing being pursued or obtained.²⁵

A Deutsche Bank presentation to the United States Attorney’s Office for the Southern District of New York, dated 12 September 2019, classifies Kahn under the KYC profession “Accountant” and records three direct payments to a personal bank account held by him totalling $485,755, and four payments totalling $2,000,000 to an affiliated entity, Coatue Enterprises LLC.²⁷ A later exhibit in the same presentation states that “Coatue Enterprises was registered in New York on April 27, 2015. Its address listed is ‘HBRK Associates, Inc., 575 Lexington Ave., 4th Floor, New York, NY.’ Richard Kahn is identified as the director / officer,” and records the four payments as having come from an Epstein-controlled Southern Financial LLC account.²⁸ The bank noted that “there is little publicly available information about Coatue other than that Kahn is a registered agent.”²⁷

Officer of Epstein’s companies

Kahn was elected a director and treasurer of Financial Strategy Group, Ltd., the Virgin Islands company through which Epstein sought a licence to run an international bank, alongside Epstein as president and Indyke as secretary, by written consents dated 5 January 2015; he signed for the company as treasurer in March 2015.⁶ The company’s March 2013 application to organise an international banking entity had already listed the same three officers.¹ The Daily Beast reported that the company was renamed Southern Country International, Ltd.¹² The Division of Banking licensed Southern Country International on 22 December 2014 and recorded that it surrendered its licence on 31 December 2019 “with no report to its regulatory body that it had commenced statutory operations in the Territory.”²⁹

Deutsche Bank’s periodic review of two accounts under its “Southern Financial Relationship,” dated 1 August 2018, records Kahn as “Director & Treasurer” of Mort, Inc. and as “Director & Authorized Signatory” of Gratitude America Ltd., with Epstein as president of both.⁷⁸ The reviewer noted that Kahn appeared in a 2016 self-certification form and a 2016 Form 990 for Gratitude America but not in the bank’s 2015 non-profit resolution or its last approved know-your-customer file of August 2017.⁸ The Daily Beast, working from the charity’s tax filings, reported that Kahn replaced Epstein as president of Gratitude America in 2015, the year Leon Black gave the charity $10 million through an anonymous limited liability company, and that Kahn had earlier replaced Ghislaine Maxwell as treasurer of the C.O.U.Q. Foundation in 2007, holding that role until the charity dissolved in November 2012.¹²

The Government of the Virgin Islands’ second amended complaint, relying on Virgin Islands corporate filings, alleges that Kahn was treasurer and a director of Southern Trust Company, Inc. from 2011 until at least 2018, and that he was treasurer of Nautilus, Inc. (which holds Little St. James), Poplar, Inc. (Great St. James), Cypress, Inc. (Zorro Ranch, New Mexico), Maple, Inc. (9 East 71st Street, New York) and Laurel, Inc. (Palm Beach), with Indyke as secretary or vice-president of each.⁹ Deutsche Bank’s 2019 periodic review of the Epstein accounts lists Kahn as “Manager of Neptune LLC” and as a beneficiary of the Butterfly Trust.³⁰³¹ Ghislaine Maxwell’s Virgin Islands suit against the estate alleges that as of September 2006 Kahn was comptroller of NES, LLC, the company that held Epstein’s Manhattan house.³²

Bank reporting

JPMorgan Chase filed a suspicious activity report covering 4,725 wire transactions totalling $1,081,819,653 between 1 October 2003 and 22 July 2019. Its subject list names “RICHARD DAVID KAHN,” “HBRK ASSOCIATES INC” and “COATUE ENTERPRISES LLC” among many others, and states that the filing reports “wire activity consistent with negative media involving alleged sex trafficking of minors and allegations that EPSTEIN misappropriated funds while employed as a money manager; the use of multiple accounts; the high risk jurisdiction of the Russian Federation; and politically exposed person EPSTEIN, due to his relationships with two US presidents.”³³

Charles Schwab filed a continuing-activity report on 11 October 2019 describing Kahn as one of four subjects. The narrative records that Kahn “established a relationship with Schwab in April 2019 consisting of three active corporate accounts,” that his disclosed employment was “a Senior Executive at HBRK Associates Inc.,” and that “Richard Kahn is the authorized agent on both of the accounts, providing him the authority to act upon the accounts, and Jeffrey Epstein is listed as an internal control person and 100 percent beneficial owner; Jeffrey Epstein does not have any authority to act upon the accounts.”³⁴

The wires of concern were sent from the two corporate accounts, registered to Southern Trust Company, Inc. and Southern Country International, Ltd., primarily between 15 July and 2 August 2019, while Epstein was alive in federal custody. Sixteen wires totalling $45,354,912.12 went out. Eleven, aggregating $14,660,567.89, went to TD Bank accounts registered to HBRK Associates Inc. under identifiers matching Epstein assets and companies, with memos such as “ZORRO - BILL PAY”; one of $2,536,513.89 went to LSJE LLC; two totalling $12,657,830.34 went to Darren Indyke’s law-firm trust account, one marked “escrow for legal fees”; one of $3,500,000 went to the Boston criminal defence firm Martin G. Weinberg, PC; and one went to Steptoe Johnson LLP.³⁴ An earlier attempted set of international wires from a Southern Financial LLC account to a partner at a Moroccan luxury property firm, reported by Schwab in an initial filing on 13 July 2019, was “ultimately canceled or reversed at the request of the account agent, Richard Kahn.”³⁴ Schwab closed the accounts and ended its relationship with Epstein, Kahn, Southern Trust Company, Southern Country International and Southern Financial. The cumulative amount reported across the two filings was $73,018,525.94.³⁴

Co-executor of Epstein’s estate

Appointment

Two earlier Epstein wills survive in the release. A will executed in June 2017 in New York appoints “DARREN K. INDYKE, RICHARD D. KAHN and TERJE ROD-LARSEN” as executors, with Eva Andersson-Dubin, Kathryn Ruemmler and Stephen Hanson as successors in that order, and directs Epstein’s property to the trustees of a 2017 trust; the copy in the release carries a large “REVOKED” written by hand across its first page, and leaves the trust agreement’s own date blank.³⁵ A will executed on 18 January 2019 and notarised in Palm Beach County, Florida, appoints only Indyke and Kahn, with Kathryn H. Ruemmler as sole successor executor, and directs the property to the trustees of a 2019 trust.³⁶ Neither is the instrument admitted to probate.

Epstein was found dead in the Metropolitan Correctional Center in Manhattan on 10 August 2019. On 15 August his last will and testament was filed in the Probate Division of the Superior Court of the Virgin Islands, accompanied by affidavits from Indyke and Kahn swearing an “Oath of Willingness to Serve as Executor and Appointment of Local Counsel” and by their petition for probate and letters testamentary.³⁷⁹ On 26 August Indyke filed a certificate of trust confirming that he and Kahn were the two trustees of The 1953 Trust, to which the will directed all of Epstein’s property.³⁷ Magistrate Judge Carolyn P. Hermon-Percell signed an order for probate reciting that “the Last Will and Testament of JEFFREY E. EPSTEIN dated the 8th day of August 2019 having been duly proved in this Court,” admitting the will and directing that letters testamentary issue to Indyke and Kahn; the letters authorise the two men “to administer the Estate of JEFFREY E. EPSTEIN.”³⁸⁴ The order is itself dated the 6th day of September 2019.³⁸ The Government of the Virgin Islands alleges that Epstein “amended and restated” the terms of The 1953 Trust two days before his death.⁹

Administration

The First Quarterly Accounting for the estate, dated 31 January 2020 and covering 10 August to 31 December 2019, reports total assets of $634,797,047 as of 31 December 2019, against $628,330,500 at the date of death. Both co-executors swore that the account was a full, complete and true statement of their activities during the accounting period.³⁹

Acting in that capacity, Indyke and Kahn wound up Epstein’s Virgin Islands holdings. A written consent of sole member dated 31 October 2019, signed by both as co-executors, authorised Hyperion Air, LLC to sell a 2008 Sikorsky S-76C helicopter registered N722JE to a Delaware buyer for $3,500,000.⁴⁰ A letter over both signatures asked FirstBank to close the accounts of six Epstein companies being dissolved at year end and transfer the funds to the estate account.⁴¹

On 14 November 2019 the co-executors filed an expedited motion asking the Superior Court to approve a voluntary claims resolution programme, an “independent and voluntary” fund to resolve sexual-abuse claims against Epstein “through a confidential, non-adversarial alternative to litigation.”⁴² A follow-up filing of 13 December records that the motion sought approval to retain three claims administration experts, Jordana Feldman as administrator with Kenneth Feinberg and Camille Biros, and states that by then seventeen lawsuits involving twenty-six plaintiffs were pending against the estate.⁴³ A source familiar with the accusers’ litigation told The Daily Beast that setting up the claims process might have the effect of insulating Indyke from discovery, because accusers who enrolled put their cases on hold.¹² The New York Times reported in January 2022 that the estate had paid $121 million in settlements to more than 135 women, and $9 million to the team that established and oversaw the fund. Daniel Weiner of Hughes Hubbard, counsel to the estate, told the paper it was wrong to compare legal fees with settlement amounts; the paper reported that the executors, Indyke and Kahn, had put no limitations on the amount of money handed out by the restitution fund, which an independent administrator oversaw.⁴⁴

Asked whether Indyke and Kahn would ultimately receive proceeds of the estate through the trust, Weiner would not discuss it, saying in a statement: “The trust Mr. Epstein created before his death has not and will not be funded, if ever, until every single claim against the estate has been resolved. Public curiosity as to contingent beneficiaries who may never receive anything from that trust cannot justify violating their legitimate privacy interests.”⁴⁴

The July 2020 letter from the Southern District of New York

On 23 July 2020, Acting United States Attorney Audrey Strauss wrote to Marc A. Weinstein of Hughes Hubbard & Reed and Andrew E. Tomback of White & Case, counsel to “your clients, Darren K. Indyke and Richard D. Kahn, as co-executors of the estate and co-trustees of the 1953 Trust Agreement.” The letter raised three matters. It asked the trustees to confirm that a provision of the trust requiring two years’ continued employment for Epstein’s staff “is not intended to and will not be used to suggest that any current or former employee who chooses to meet with or provide information to law enforcement as part of any ongoing investigation will be retaliated against in any way, or will lose any employment benefit, or any other benefit, inheritance, or bequest, under the Trust Agreement.” It asked them to confirm whether any distribution had been made to Ghislaine Maxwell, then under indictment, and to give advance notice of any future disbursement to her. And it asked whether the co-executors claimed attorney-client privilege over materials seized in the Epstein investigation that the government intended to produce in the Maxwell prosecution.⁵

Civil and criminal proceedings

Before Epstein’s death

Kahn was drawn into the Florida civil litigation against Epstein a decade earlier. On 9 March 2010 plaintiffs’ counsel in Jane Does 2-8 v. Epstein circulated a “Notice of Deposition of Richard Kahn and Notice of Issuance of Subpoena for Documents directed to HBRK Associates,” and the case docket records a notice of taking deposition of Richard Kahn entered on 12 March 2010.⁴⁵⁴⁶

Suits against the estate

Schedule G of the First Quarterly Accounting lists the civil claims pending against the estate as of 31 January 2020. Indyke and Kahn are named as defendants, in their capacity as co-executors or joint personal representatives, in most of them, including a New York state action filed on 14 August 2019 that also named Maxwell and HBRK Associates; a series of Southern District of New York suits filed between August and December 2019; and an action in Palm Beach County.¹⁰ Ghislaine Maxwell separately sued the estate, Indyke, Kahn and NES, LLC in the Superior Court of the Virgin Islands for indemnification and advancement of her legal fees, security costs and other expenses arising from her employment relationship with Epstein.³²

In May 2020 counsel for two accusers wrote to Magistrate Judge Debra Freeman complaining that the co-executors had answered none of the plaintiffs’ interrogatories. The letters note that when asked for a list of Epstein’s employees the defendants “provided no answer,” “despite the fact that Defendant Kahn was Epstein’s longtime accountant and likely knows who was on Epstein’s payroll,” and record that the defendants “drew a distinction between their capacities as Epstein’s lawyer and accountant, as opposed to their capacities as executors of his Estate, but could not give Plaintiff a clear answer as to their position on how that distinction affects their discovery obligations.”⁴⁷⁴⁸ The co-executors’ own initial disclosures, served on 23 January 2020 through Troutman Sanders LLP, state that “at present, the Co-Executors are not aware of any” documents, electronically stored information or tangible things that they might use to support their defences.⁴⁸ Their counsel replied on 3 February 2020 to a preservation notice that they had never taken the position that they lacked possession, custody or control of Epstein’s documents, and confirmed “that our clients are abiding by all of their discovery obligations including preservation obligations,” while objecting that the list of subject matters proposed was “argumentative, assumes many unproven facts not in evidence and is overly broad.”⁴⁸

Kahn was deposed on 18 May 2023 in Jane Doe 1 v. JPMorgan Chase Bank, N.A.; an excerpt of the transcript was filed under seal as an exhibit in the parallel Virgin Islands case against the bank.⁴⁹

The Virgin Islands enforcement action

In 2020 the Attorney General of the Virgin Islands brought a civil enforcement action under the territory’s Criminally Influenced and Corrupt Organizations Act. Its second amended complaint names Kahn as a defendant “in his individual capacity and in his capacity as the EXECUTOR FOR THE ESTATE OF JEFFREY E. EPSTEIN, and ADMINISTRATOR OF THE 1953 TRUST,” and alleges that he “was and/or is a participant in the activity of the ‘Epstein Enterprise’.”⁹ The complaint alleges that Kahn and Indyke “organized, controlled, and directed almost every aspect of the Epstein Enterprise”; that they were paid through entities “including HBRK Associates, Inc. (Kahn), Coatue Enterprises, LLC (Kahn) … which functioned as shell companies and engaged in no activities other than to coordinate the activities of Epstein’s Enterprise”; that they had signatory authority over virtually all the enterprise’s accounts and in many instances “structured these transactions in order to evade the bank’s reporting requirements”; that Kahn oversaw the accounting and tax reporting for the companies holding Epstein’s out-of-territory properties and signed financial statements submitted to the Office of the Lieutenant Governor that omitted them; and that he provided “a letter of reference for at least one immigration application” in connection with marriages the Government alleges were arranged to secure immigration status for women Epstein abused.⁹ These are the Government’s pleaded allegations in a civil action; they were not adjudicated.

The Virgin Islands complaint’s allegation that the two men “obtained large and frequent stocks of cash for Epstein” was not put to Kahn in that action. In a separate 2023 deposition in the JPMorgan litigation, he was asked about cash withdrawals from the JPMorgan accounts, and answered: “I was not that involved in the cash withdrawal process.” He testified that the large withdrawals he remembered came early in his time with Epstein and were made because the pilots could negotiate better rates on jet fuel by paying cash, that the practice covered a “short window of time” ending before Epstein’s Florida jail term, and that the cash was collected from the New York Strategy Group office by a pilot. Asked more generally why some vendors were paid by cash, card or wire, he said: “We were always trying to get the best prices, whether it was fuel, whether it was an architect … So we would normally go where the best deal was.”⁴⁹

On 1 December 2022 the Virgin Islands Department of Justice announced a settlement with Epstein’s estate, “co-defendants Darren K. Indyke and Richard D. Kahn (Co-executors of the estate), and ten Epstein-created entities.” Under its terms the defendants pay the Government $105 million in cash plus half the proceeds of the sale of Little St. James, and the estate pays a further $450,000 to remediate environmental damage on Great St. James; the settlement also returns more than $80 million in economic development tax benefits, requires the estate to sell both islands and wind down its Virgin Islands operations, and commits it to provide documents to the Government’s continuing investigations.¹¹ An FBI record of an October 2023 interview with the former Attorney General states that “the estate denied all wrong doing.”⁵⁰

The August 2019 photographs

The day after Epstein’s death a man in a hooded top and baseball cap was photographed leaving Epstein’s Manhattan townhouse carrying a large blue gift bag; the pictures were published by the Daily Mail, which identified him as Kahn.¹² Days later an attorney for one of Epstein’s accusers wrote to Kahn’s lawyers demanding that materials be preserved and asking: “Is it true that Mr. Kahn entered Mr. Epstein’s townhouse and removed documents?” The letter requested “a list of documents and/or materials Mr. Kahn removed from Mr. Epstein’s townhouse that day and on any other occasion after Mr. Epstein’s death.”¹² Counsel for the estate dismissed the Daily Mail report and replied by email: “Our clients take their preservation obligations seriously.” A person with knowledge told The Daily Beast that the bag contained funeral attire and that Kahn “was doing his obligation as an executor which is to attend to the burial details.”¹² What the bag contained has not been established in any proceeding recorded in the sources cited here.

Other government interest

An internal Justice Department email thread of 17–18 August 2019 records a prosecutor in the Southern District of New York asking the department’s Office of the Inspector General for “the commissary records for anyone that received money from the following people since 7/6/2019: from Darren Indyke, Jeffrey Schantz, Gulnora Tali, and/or Richard Kahn,” 6 July 2019 being the date of Epstein’s arrest. An inspector general’s agent replied that “both requests have been made.”⁵¹ The thread does not say what the records showed.

Statements

Kahn’s own words appear rarely in the documents cited here. He declined to comment to The Daily Beast for its August 2020 profile, which reported that neither he nor Indyke had a public social media account and that both avoided press interviews.¹² His positions in litigation have been stated by counsel, and his only extended first-person account in the release is his May 2023 deposition testimony.⁴⁸⁴⁹

Related

• People: Darren Indyke; Harry Beller; Ghislaine Maxwell; Leon Black; Jean-Luc Brunel; Lesley Groff; Kathryn Ruemmler; Terje Rod-Larsen; Eva Andersson-Dubin; Jeffrey Schantz.
• Entities: HBRK Associates; Southern Trust Company; Gratitude America; C.O.U.Q. Foundation; Nautilus, Inc.; Laurel, Inc.; LSJE, LLC; Deutsche Bank; JPMorgan Chase; Southern District of New York; Butterfly Trust; Coatue Enterprises LLC; Financial Strategy Group Ltd. / Southern Country International, Ltd.; The 1953 Trust; Poplar, Inc.
• Cases: Government of the United States Virgin Islands v. Estate of Jeffrey E. Epstein (ST-20-CV-14); Maxwell v. Estate of Jeffrey E. Epstein; the Epstein Victims’ Compensation Program.

Coverage

• The Daily Beast, 30 Aug 2020.
• The New York Times, 28 Jan 2022.

Footnotes

1. Financial Strategy Group, Ltd., updated application for permission to organise an International Banking Entity, filed with the Office of the Lieutenant Governor of the U.S. Virgin Islands, 21 Mar 2013. https://epstein-data.com/EFTA00606417 pp.18–19 (Question 12, directors and officers; Kahn’s education and associations). ↩ ↩² ↩³

2. Deutsche Bank KYC print for Richard D. Kahn, 10 Jul 2019. https://epstein-data.com/EFTA01356702 (single page; date of birth, home address and tax identification fields are redacted). ↩ ↩² ↩³

3. Administration sheet from an Epstein staff binder. https://epstein-data.com/EFTA00003149 (single page; the executive assistant’s name and the telephone and fax lines are redacted in the image). ↩ ↩²

4. Letters Testamentary, same probate matter. https://epstein-data.com/EFTA01339374 p.784. ↩ ↩² ↩³

5. Audrey Strauss, Acting United States Attorney, Southern District of New York, to Marc A. Weinstein and Andrew E. Tomback, 23 Jul 2020. https://epstein-data.com/EFTA00015838 pp.1–2. ↩ ↩²

6. Consent of sole stockholder and consent of the board of directors of Financial Strategy Group, Ltd., 5 Jan 2015, in a FirstBank production. https://epstein-data.com/EFTA01269198 pp.24–26; officers’ acknowledgement signed by Kahn as treasurer, March 2015, p.12. ↩ ↩²

7. Deutsche Bank periodic review of the Mort, Inc. and Gratitude America Ltd. accounts, 1 Aug 2018. https://epstein-data.com/EFTA01422395 p.5. ↩ ↩²

8. Same review. https://epstein-data.com/EFTA01422395 p.6. ↩ ↩² ↩³

9. Government of the United States Virgin Islands v. Estate of Jeffrey E. Epstein et al., Superior Court of the Virgin Islands, Case No. ST-20-CV-14, Second Amended Complaint, filed 30 Nov 2022, exhibited in the territory’s federal case against JPMorgan Chase. https://epstein-data.com/EFTA00161836 — parties and corporate roles at complaint ¶¶8–11, 17, 24, 30, 37–40; allegations against Kahn at ¶¶76–82, 89–91, 116–117. ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹

10. Same accounting, Schedule G, civil claims and lawsuits. https://epstein-data.com/EFTA00082467 pp.14–16. ↩ ↩² ↩³

11. U.S. Virgin Islands Department of Justice press release, “U.S. Virgin Islands Attorney General Settles Sex Trafficking Case Against Estate Of Jeffrey Epstein And Co-Defendants For Over $105 Million,” 1 Dec 2022, filed as an exhibit. https://epstein-data.com/EFTA02806313 pp.2–4. ↩ ↩² ↩³

12. Kate Briquelet, “Jeffrey Epstein’s Right-Hand Mystery Men: The Lawyer and the Accountant,” The Daily Beast, 30 Aug 2020; copy in the release at https://epstein-data.com/EFTA01654937 pp.3, 6–7, 14–18. ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸

13. Email from HBRK Associates’ project controller to Epstein, 11 Jan 2011. https://epstein-data.com/EFTA02031977. ↩

14. Richard Kahn to Jeffrey Epstein, 28 Apr 2014. https://epstein-data.com/EFTA01927911. ↩

15. Richard Kahn to Jeffrey Epstein, 24 Apr 2014, forwarding an exchange with Leon Black’s office of 16 Apr 2014. https://epstein-data.com/EFTA01928263 pp.1–2. ↩

16. Richard Kahn to Jeffrey Epstein, 6 Apr 2016, and Epstein’s reply the same evening, subject “Leon 2014 year end charities along with fees 2013-2015.” https://epstein-data.com/EFTA02467352 pp.1–2. ↩ ↩²

17. Jeffrey Epstein to Richard Kahn, 1 May 2014, subject “Jean Luc Brunel.” https://epstein-data.com/EFTA01928143. ↩

18. Richard Kahn and Jeffrey Epstein, 31 Oct 2013. https://epstein-data.com/EFTA01754346 p.1. ↩

19. Jeffrey Epstein to Richard Kahn, 19 Apr 2014. https://epstein-data.com/EFTA01927348. ↩

20. Richard Kahn to Jeffrey Epstein, 1 Nov 2013. https://epstein-data.com/EFTA01755630. ↩

21. Richard Kahn and Lesley Groff, 17 Sep 2014, forwarding Epstein’s request of the same morning. https://epstein-data.com/EFTA02098235 pp.1–2. ↩

22. Wire instruction memoranda to JPMorgan over Darren Indyke’s name on Jeffrey E. Epstein letterhead, 15 Oct 2008. https://epstein-data.com/EFTA01588141 pp.1–2. The memoranda instruct the bank to make the transfers; they are not records of completed transfers. ↩

23. Deutsche Bank Business Service Tool wire detail, 26 Apr 2019. https://epstein-data.com/EFTA01421265 pp.1–3. ↩

24. JPMorgan Online Administration Tool user lookup, 16 Nov 2007. https://epstein-data.com/EFTA01583578. ↩

25. Richard Kahn to Jeffrey Epstein, “Fwd: Nov check,” November 13, 2014, 6:41 p.m., forwarding a message of the same morning whose sender’s name, telephone and email are blacked out in the released copy. https://epstein-data.com/EFTA01747957 p.1. ↩ ↩² ↩³

26. The forwarded message’s list of required items, continuing onto the second page. https://epstein-data.com/EFTA01747957 p.2. ↩

27. Deutsche Bank presentation to the Office of the United States Attorney for the Southern District of New York, 12 Sep 2019, Exhibit C. https://epstein-data.com/EFTA01681865 p.7 of the PDF (printed page 7), including footnote 12. ↩ ↩²

28. Same presentation, Exhibit O. https://epstein-data.com/EFTA01681865 p.33 of the PDF (printed page 34). ↩

29. Office of the Lieutenant Governor of the U.S. Virgin Islands, Division of Banking, Insurance and Financial Regulation, response to subpoena concerning Southern Country International Ltd., 21 May 2020. https://epstein-data.com/EFTA00128844 p.1. ↩

30. Deutsche Bank 2019 periodic review of the Epstein-related accounts. https://epstein-data.com/EFTA01420941 p.6. ↩

31. Same review. https://epstein-data.com/EFTA01420941 p.8, beneficiary list only. ↩

32. Ghislaine Maxwell v. Estate of Jeffrey E. Epstein, Darren K. Indyke, Richard D. Kahn and NES, LLC, Superior Court of the Virgin Islands, complaint. https://epstein-data.com/EFTA01306528 pp.1–2, 8. ↩ ↩²

33. JPMorgan Chase suspicious activity report 31000154806804. https://epstein-data.com/EFTA01648787 p.1. ↩

34. Charles Schwab continuing-activity suspicious activity report, BSA 31000155725098. https://epstein-data.com/EFTA01656415 pp.7–11. ↩ ↩² ↩³ ↩⁴

35. Last Will and Testament of Jeffrey E. Epstein, June 2017, Articles SECOND and THIRD. Page 1 of the copy in the release carries a large hand-drawn “REVOKED” across the text, and the trust-agreement date in Article SECOND is left blank (“dated June ___, 2017”). https://epstein-data.com/EFTA01266268 p.1. ↩

36. Last Will and Testament of Jeffrey E. Epstein, 18 Jan 2019, notarised in Palm Beach County, Florida. https://epstein-data.com/EFTA01266288 pp.1, 10. ↩

37. Jane Doe v. Indyke and Kahn as executors, and Maxwell, complaint, ¶¶26–32. https://epstein-data.com/EFTA00019101 pp.5–6. ↩ ↩²

38. Order for Probate, In the Matter of the Estate of Jeffrey E. Epstein, Probate No. ST-19-PB-80, Superior Court of the Virgin Islands, dated on its face the 6th day of September, 2019. https://epstein-data.com/EFTA01339374 p.783. ↩ ↩²

39. First Quarterly Accounting, Estate of Jeffrey E. Epstein, Probate No. ST-19-PB-80, dated 31 Jan 2020. https://epstein-data.com/EFTA00082467 pp.1–3. ↩

40. Hyperion Air, LLC, Written Consent of Sole Member, 31 Oct 2019. https://epstein-data.com/EFTA01339374 pp.781–782. ↩

41. Letter from the co-executors to FirstBank, in a FirstBank production. https://epstein-data.com/EFTA01269683 p.2. ↩

42. Expedited Motion for Establishment of a Voluntary Claims Resolution Program, filed 14 Nov 2019. https://epstein-data.com/EFTA00011011 p.1. ↩

43. Request for Immediate Hearing or Conference Regarding Expedited Motion for Establishment of a Voluntary Claims Resolution Program, 13 Dec 2019. https://epstein-data.com/EFTA00100674 pp.1–3. ↩

44. “Where Is Jeffrey Epstein’s Money Going?”, The New York Times, 28 Jan 2022. https://www.nytimes.com/2022/01/28/business/jeffrey-epstein-estate.html; copy in the release at https://epstein-data.com/EFTA02807658 pp.2–4. ↩ ↩²

45. Email circulating a Notice of Deposition of Richard Kahn and a subpoena for documents to HBRK Associates in Jane Does 2-8 v. Epstein, 9 Mar 2010. https://epstein-data.com/EFTA00780216. ↩

46. Circuit court docket sheet, entry 268, 12 Mar 2010. https://epstein-data.com/EFTA00226988 p.38. ↩

47. Letter of plaintiff’s counsel to Magistrate Judge Debra Freeman, Jane Doe 1000 v. Indyke and Kahn, No. 19-cv-10577, 7 May 2020. https://epstein-data.com/EFTA02737678 pp.1, 4, 5. ↩

48. Letter of plaintiff’s counsel to Magistrate Judge Debra Freeman, No. 19-cv-10476, 7 May 2020, with exhibits: the co-executors’ Rule 26(a)(1) initial disclosures dated 23 Jan 2020, and their counsel’s reply of 3 Feb 2020 to a document preservation notice. https://epstein-data.com/EFTA02819265 pp.1, 4, 5, 7–9, 15, 16. ↩ ↩² ↩³ ↩⁴

49. Excerpt from the videotaped deposition of Richard Kahn, 18 May 2023, in Jane Doe 1 v. JPMorgan Chase Bank, N.A., No. 22-cv-10019, filed as an exhibit in the Virgin Islands’ case against the bank. https://epstein-data.com/EFTA02815536 pp.2–6 (transcript pages 75, 105, 109–110). A denomination of currency is redacted in the transcript. ↩ ↩² ↩³

50. FBI FD-302 continuation, interview of the former Attorney General of the U.S. Virgin Islands, 2 Oct 2023. https://epstein-data.com/EFTA00129035 p.2 (“The estate settled for 105 million dollars in civil court. The estate denied all wrong doing.”). ↩

51. Internal Department of Justice email thread, 17–18 Aug 2019. https://epstein-data.com/EFTA00077513 pp.1–2. ↩