EFTA01308282

JEFFREY E. EPSTEIN & RELATED ENTITIES HOUSEHOLD OPERATING EXPENDITURES - BY LOCATION FOR THE PERIOD ENDED DECEMBER 31. 2004 Categories Total Palm Beach 71st Street LSJ 8 LCP Zorro Paris I Total Household Operating 5800.023 873,847 1.203.941 2.100,796 1.241.422 380,017 Payroll 8 Related Costs 1.900.595 193.062 429.442 668075 511.612 100.403 Contract Labor 402.573 402,573 Insurance 343.644 78.418 82.488 92.0135 56.010 34.645 Auto Expense 173.845 48,308 38,173 21,155 56,849 9.360 Boat Expense 191.771 191.771 Airplane Expense - Property Taxes 322.085 109.093 144.205 48.920 361 19.506 Rent & MaintCharges 116,874 116874 Repairs 8 Ment - House 417.156 83.394 59,615 123,123 139.873 11,151 Ranch Central 40,401 40,401 Landscape.PLints Maint.Garden 265.399 97.100 114.357 53.942 Pool Maintenance 6,817 6,817 Exterior (71st) 4.888 4,888 Security 5,617 5,617 Painting/Decorating 60.436 60,436 Ranch Central Sucpbeis 13.966 13.966 Equipment Fuel & Repair 24725 24.725 Exterminating 19,658 3,907 11,137 4614 Rubbish Removal 20.400 20,400 Cleanangtaundry 89,604 51.562 27,495 10,547 Uniforms 12.414 1,151 1.606 7.958 1899 Other 70 70 LnIttleS Electric (or generator fuel) 295.781 22.997 125.791 50,834 85.389 10.770 Water 3.220 3.220 Gas/Propene 128.500 8.418 48.405 73.877 Steam 88.532 88,532 - Telephone/Tower Rent 151,994 t7,635 24,320 48,663 51.668 9.708 Cable TV/S.4044o 18,402 2.217 3.447 2,271 4.880 5587 Household Goods/Supplies 311.764 80,093 45,760 104,780 24,323 56.808 Groceries 171,914 54.444 40,670 48,456 27.458 886 Livestock Supply & Expense 36,720 36 720 GC eenheuto1 4,396 4.398 Ranch Office Expense 4.127 4.127 Electronics 11.626 125 782 4,488 6.231 Flowers 26.477 • 5,600 15462 t.096 4.319 Moving Storage.Shd.Custems 82,170 5.203 3,942 71,912 1,113 Express MaltrPostage/Dehvery 1,489 467 1.022 Traftelaransportaton (Ind helicopter) 22,874 618 1,200 21.018 38 Miscellaneous 7,097 2.414 4.863 Does not include Zorro Trust pad property taxes of 5111237 in 2004 CONFIDENTIAL SDNY_GM_00328967 EFTA_002 0 1696 EFTA01308282 JEFFREY E. EPSTEIN & RELATED ENTITIES GENERAL (NON.HOUSE) EXPENDITURES FOR THE PERIOD ENDED DECEMBER 31, 2004 Total Jeffrey Epstein Zorro NES, LLC LSJ, LLC LCP, LLC [Total General Expenditures 7,252,796 5.645,532 63.803 1,141,929 401,532 Travel 8 Lodging Air Travel 248,944 226.174 2.514 20.256 Lodging & Related 84.156 82.880 1.276 Hyperion Air (eliminated) Air Charter 265.698 265,898 Transportation 45.056 21,701 23.355 Payroll (HES nontosso stall employees. LSJ Gin 992.708 749.877 242.831 Office Supplies 8 Expenses 83.495 82.075 1.420 Auto (general) 863 863 Gifts 481,409 480.960 449 Spending Money 275,659 275,659 Massage 8 Exercise 41.968 18.337 10,603 13,028 Insurance (Life/Umbrella) 153.508 149.945 3.563 Medical 26.123 26.123 Photos.Film.Arl Supplies 27.770 26.103 1.667 Vldeos,CDs,etc. & Small Electronics 23.705 22.636 588 481 Clothing 8 Accessories 75.670 75,670 Entertainment 8 Meals 18.686 10.276 2.474 5.936 Subscriptions.Books.Mags. 19.980 16,475 2,330 888 287 Shipping.Cu s t o ms . Duties 240.862 235,194 5.668 Dues.Contributions.Fees.Permits.Licenses 6.981 8981 Postage. Delivery. Express 50.809 37.812 3.049 9.948 Telephone (antler panes-non house weds' 62.102 62.102 Pet Expenses 27,103 6,766 6,582 13,755 Charitable Contributions 564 47 517 Political Contributions 4.000 4,000 Consulting Fees 99.230 99,230 Security Expense • legalAccounting &Other Professional Fees 309.791 144,733 31.777 45.003 88.281 Loan Origination Fee • Stock Market Services 9,869 4.546 5.323 Interest Expense Short Dividend Expense Performance Fee • Taxes 3.075,164 3.074.829 135 200 Outside House Expenses 190.203 190.203 General Expenses 153,646 153.646 301 East 66th Street Expenses 126.758 126.758 Miscellaneous 30,316 25.173 995 225 3.923 CONFIDENTIAL SDNY_GM_00328968 EFTA 00201697 EFTA01308283 0 z ii Ceeeteries JEFFREY E. EPSTEIN 8 RELATED ENTITIES CAPTIAL EXPENDITURES FOR THE PERIOD ENDED DECEMBER 31. 2004 Total Palm Beach list Street Paris Situ Street Cats Locations barna Little St James Fmanaal Trust CO. Mypenen Au !EDE Rout 7.124.767 154.683 2.994.971 1.199.449 37.416 184.59E 2.145.556 (5.949) 144.745 69.49E An 650 650 194,145 (194.145) Pemba 8 Anlqwes B Furman:4 156.742 43.525 99.669 9.829 4 761 (1.046) Negras (fees 6 Ptita•SOS) 3 742 926 1657.160 2156.916 Customs I Ste pm • Onsets 21 449 10,446 11001 Eletlrones 87 451 4,246 6 016 27.949 31 251 17 161 AschtectVEngmess/Suneyoretc(410 :•03.11 879264 7,275 15,599 556.490 P—ta firma) 1.396 1 396 Conmnahsestapael1mprosamoats 2011,162 21.610 976.724 197,986 614634 Landse4474 Irnseavoneents 103507 500 12886 16.321 Aacmdl 214243 144745 69 498 Auto.113401,Equy Purchase (Not 31061044M) 482 774 66.421 70,256 160 682 1 266.959 OIIia EOu4Mn.M 9215 6215 CalPlattO Legal. OODOPCOUOtt & Other (12.164) 1121941 m z H 5; r 86910ZOCVJ.d3 6969Z£00 IND ANOS EFTA01308284 JEFFREY E. EPSTEIN & RELATED ENTITIES LOANS 8 EXCHANGES - Funds Out/(Funds In) FOR THE PERIOD ENDED DECEMBER 31. 2004 11 Account Total Jeffrey Epstein Financial Trust Co. Hyperion Air JEGE, INC NES, LLC LSJ. LLC ZORRO 'Total 2.032,973 1 .724,163 299,153 (72) (93) 6.190 1.965 1,667 Loan Payable - LHVV Loan Payable - Citibank Loan Payable Citibank 2 Loan PAyable - Sweater Trust Margin Payable (in investment) Tax \Withholdings Payable 2 005 2.005 Ghislaine Maxwell 21,182 21 182 Les Wexner 20.150 20.150 O 1.100.000 1.100.000 1 1 (6,500) j6.500) NY Strategy Group 723.125 723.125 Max Hotel C m Allison Chambers&Francis (115,000) (115.000) Miles Alexander Svetlana (20.000) (20.000) Naenia Ayeni (10.000) (10,000) William Hague (Boscoe) (6.500) (6.500) 15,000 15.000 wVV a.ra(1.00( r 4.000 4.000 n son 25.000 25 000 Forums, LLC 300.000 300.000 Insurance Receivable Other 119 489) 126,294) (2,852) (72) (931 6.190 1.965 1.667 669 IOTOOV1,43 0LatZ£00-1,VO-AN0S EFTA01308285 JEFFREY E. EPSTEIN 8 RELATED ENTITIES INVESTMENTS - NET INCREASEADECREASE) FOR THE PERIOD ENDED DECEMBER 31. 2004 Account Jeffrey Epstein Financial Trust Company Total 1,484,474 (42,053,682) Boar Stearns (net of margin) Doan Natter Goldman Sachs JP Morgan Foreign Currency Merril Lynch ABN T-Bills Watchhill (incl repo 8 accd int) ABN Commodity (net of margin) 2nd City Capital Partners SUNW Swap AIG Notes Scions Note Receivable AP Technology Partners. LLC Golden Capital Partners, LP Zikha Capital Partners. LP Nestor 2000. LLC Wilbraham Family Interest. LP Franklin Bank Bear Stearns High-Grade Sturctured Highbridge Long/Short Equity Highview Global Macro Caliber One LP Highbridge Capital Corp. kfighbridoe/Zvam Viking Global Equitaies LP Viking GlobalCortsumer Fund LP SAES Capital Partners Tudor Futures Fund Liquid Funding Holding AP SHL Investors Pinehurst Partners. LP 723 Newark Street EMMCAC. LLC W, LLC 740 Penn St Prior Period Adj. 8 Other Zorro Trust JEGE. Inc. Haze Trust JEE Insurance Trust Zorro Ranch LLC KCAC. LLC The Core Club 55th St LLC PB House Deposit Other (449.560) 22.754,190 (8.645.438) (45.810.858) (4.998.112) (164) (23.179.542) 7.922 15.000.000 12.500.000 12.500.000 (23.681.880) 1.500.000 • 2.000.000 (170.444) (22) 105.1300 CONFIDENTIAL SDNY_GM_00328971 EFTA 00201700 EFTA01308286 1:20 PM 03129105 Cash Basis Jeffrey E. Epstein Balance Sheet As of December 31, 20D4 Dec 31, 04 ASSETS Current Assets Checking/Savings 10000 - Bank 10003 • PB House acc 6088 11.376 10004 • PB General 4.086 10006 • PB Checking #3162 6.916 10010 • PB Money Market 58.981 10011 • JPMorgan Chase 1,682.000 10017 • Citibank EURO 46.629 10020 • Citibank 446144157 10045 • First Bank (Ika Chase) USVI 31.345 10050 • PS CD 118,096 Total 10000 - Bank 1.959.433 10500 • Petty Cash 10602 • JEE Cash 42,753 10504 • JE•GM Cash 8.543 10506 • PB House Cash 3.703 10510 • Dave 6213 10511 • Larry V. 12.405 10512 • Larry M. 2.200 10513 • Lyn 8 Jot° 5.189 10515 • Rich Barnett 2.207 10518 • Sarah 1.893 10525 • Florena 8 Joseph 3,525 10536 • 562 Total 10500 • Petty Cash 89.192 11000 • Due from Broker 11002 - Boar Steams 8,340 11006 • Goldman Sachs 75,775 11009 • Dreyfus 434,776 11011 • JP Morgan MN 50,718 11014 • Alex Brown 11 Total 11000 • Due from Broker 569,021 Total Checking/Savings 2.618.246 Other Current Assets 12060 • Duo From Cr.Card 12051 Amex Gold 6.888 Total 12050 • Due From Cr.Card 6.888 12200 • Loans & Exchanges 12220 • Due from GM 23.707 12225 • Darren Indyke 1.798.000 12232 • Wexner 20,150 12238 • NY Strategy Group. LLC 723.125 12254 - Max Hotel 10,107 12258- Miles Alexander 68,861 12261 • William Hague 13.500 12263 • NI 10.000 12264 4.000 12265 • Orl 25.000 12266 - Selma Quertani 18000 Total 12200 • Loans 8 Exchanges 2.711.450 12600 • Duo TolFrom Related Entities 12504 • Zone Development Corp. 2.162,617 12510 • Hyperion Air, Inc. 223.484 12515 • JEGE. Inc. 5.615.510 Total 12500 • Due TolFrom Related Entitles 8.001.791 13000 • Security Cost 13002 • Bear Stearns 2.468257 CONFIDENTIAL Page 1 SDNIT_GM_00328972 EFTA_00201701 EFTA01308287 1:20 PM 01/29/05 Cash Basis Jeffrey E. Epstein Balance Sheet As of December 31, 2004 Dec 31, 04 13020 - Various Stock Certificates 2.152 Total 13000 - Security Cost 2.470.408 14000 • Investment in Private Companies 14003 • Zorro Ranch. LLC 168.523 14064 • Zorro Development Corp. -277.634 14005 • Zorro Trust 24.415.490 14006 • Financial Trust Company. Inc. 449.319.704 14010 - Hyperion Air 1.000 14014 • NES. LLC 22.393.688 14016 L.S.J.. LLC 19490.014 14017 • LCP Company. LLC -544 14022 • Haze Trust 25.052.026 14040 • JEGE, Inc. 1.000 14050 • KCAC. LLC 1447.000 14052 - The Coro Club 55th Street LLC 98.158 14056 • MJ. LLC 2.000.000 Total 14000 • Investment In Private Companies 544408.426 Total Other Current Assets 557.998.964 Total Current Assets 560.617.210 Fixed Assets 15000 • Palm Beach 15001 • House Purchase 2.500.000 15002 • Construction/Cap. Improve - PB 1.941.372 15005 - Landscape Improvements 318.632 15010 • Architects 269.267 15011 • Engineers 29.360 15014 • Designer • PB 407.390 15052 • Furniture 8 Antiques - PB 539.794 15054 • Art - PB 105.123 15056 • Furnishings 669.986 15058- Carpets 168.249 15060 • Electronics. Equipment, Mix 214.757 Total 15000 - Palm Beach 7.184.930 15200 • Zorro 15214- Designer 2.000 15217 • Customs 8 Shipping 339.659 15252 • Furniture 8 Antiques 2,813.131 15254 • Art 214.400 16255 • Furnishings 1.591201 15258 Carpels 184.015 15260 - Electronics. Equipment. Mist 79.321 Total 15200 • Zorro 5.223,726 15300 • 71st Street 15314 • Designer 3.209.010 15317 Customs 8 Shipping 16.031 15352. Furniture 8 Antiques 8.357.725 15354 Art 1,164809 15356 Furnishings 817.026 15358 • Carpets 723.505 15360 • Electronics, Equipment. Misc 158.847 Total 15300 • 71st Street 12.251754 15500 • Parls Apartment 15501 • Purchase 3.948.306 15514- Designer 8.737.731 15552 - Furniture 8 Antiques 159.611 15554 Art 148.822 15556- Furnishing 142,319 15560 • Electroolcs,EuipmentMisc 49.383 CONFIDENTIAL Page 2 SDNY_GM_00328973 EFTA 00201702 EFTA01308288 1:20 PM 03/29/05 Cash Basis Jeffrey E. Epstein Balance Sheet As of December 31, 2004 Trial 15500 • Paris Apartment 16600 • Brazil Apartment 15601 • Purchase Total 15600 Brazil Apartment 15900 • Other Locations 15952 • Furniture 8 Antiques 15954 • Art 15956 • Furnishings 15960 • Electronics.Equipment,Misc. Total 15900 • Other Locations 16000 'Auto 16200. Boat 16900 • Jewelry Total Fixed Assets Other Assets 18000 • Deposits 18005 Paris Utility Dec 31.04 13.180174 98.117 98.117 3.856 12.579 106.711 225.917 349.064 1.094.820 8.031 1.638.877 41.035 492 2 448 Total 18000 Deposits 2,446 Total Other Assets 2,448 TOTAL ASSETS LIABILITIES 8 EQUITY Liabilities Current Liabilities Credit Cards 25000 • Credit Card Payable 25008 • Amex Gold 12.9% 25018 • PB CC 4470 1153 4000 5213 20,403 25019 PB JEGE 4470 1153 4000 6468 .184 Total 25000 Credit Card Payable 33.235 601.655.150 Total Credit Cards 33235 Total Current Liabilities 33.235 Long Term Liabilities 27000 • Long Term Liability 27002. Loan Payable • Citibank 10600.000 27003 • Loan Payable - Citibank 24028 10.000.000 Total 27000 • Long Term Liability 20.000.000 Total Long Term Liabilities Total Liabilities Equity 30000 ' Not Worth . JEE 443.886.149 31000 • Opening Gal Equity 39000 • Retained Earnings Not Income Total Equity 20.000.000 20.033.235 70.208.226 67.527.540 581 621.915 TOTAL LIABILITIES & EQUITY 601.655.150 CONFIDENTIAL Page 3 SDNY_GM_00328974 EF1'A_00201703 EFTA01308289 1:22 PM 03/29105 Cash Basis Financial Trust Company, Inc. Balance Sheet As of December 31, 2004 Dcc 31. 04 ASSETS Current Assets Chocking/Savings 10000 Bank 10001 • Petty Cash 329 10005 • FirstBank-Payroll 2.543 10006 . FirstBank Operating 141.488 10008 • JPMorgan 78805-00-1 186,188 10015 • Citibank 595757 685 Total 10000 • Bank 331.231 11000 • Due From Brokers 11002 • Boar Steams 038.66056 469.634 11004 • ABN AIARO 248 11006 • Goldman Sachs 9,955094 11011 - J P Morgan 030171-00 Derivative 79.132.270 11020 • Morrill Lynch 5 11041 • Watchhill •Acct 1 719.999 Total 11000 • Duo From Brokers 90.277.249 11600' Money market 11602 • Boar steams 65.990.490 11620 • Merril Lynch 584.975 Total 11600 • Money market 66.575.466 12301 • Secured Credit Card 8,076 Total Checking/Savings 157,192.023 Other Current Assets 11400 • Currency -MTM 1.072.962 11650 • Reverse Repo Viatchill 11551 • Resale agreement 75.000.000 Total 11550 • Reverse Repo Walchill 75.000.000 12400 • Prepaid insurance 20.027 12500 • Notes Receivable 12510 • AIG Escrow 10.000.000 12511 • AIG Escrow distributions -946.686 Total 12500 Notes Receivable 9.053.314 13000 • Security Costs 13002 • Boar Stearns 038•66056-x72 48.640,823 134306 • Bear Stearns - Certificate 10.080 13011 • JP Morgan -securities 9.812.000 13012 • JP Morgan • currency option 899225 13041 • Watchhill - Acct 1 13041a • Security 44.441.316 13041b • Interest received 13041b1 • FHLMC -3.892.297 13041B2 FANNIE MAE -2.156.338 13041B3 • FNMA -922.261 13041b4 • GNMA -5.053.457 Total 13041b • Interest received •12.024.351 Total 13041 • Watchhill - Acct 1 12.416.965 Total 13000 • Security Costs 91.779,093 14000 . Investment In Partnerships 14010 • AP Technology Partners. LLC 274.198 14020 • Golden Capital Partners LP -912.865 14050 • Nestor 2000 LLC 1.326.352 14060 • Wilbraham 9,900.000 14061 • Wilbraham distributions -2.815.941 14081 • Highbriclgo Long/Short Equity 12.500.000 14083 • Highview Global Macro 12.500.000 CONFIDENTIAL Page 1 SDNY_DM_00328975 EFTA_00201704 EFTA01308290 1:22 PM 03/29/05 Cash Basis Financial Trust Company. Inc. Balance Sheet As of December 31, 2004 14088 • BS High-Grade Structured 14089 • Caliber One LP 14090. Highbndge Capital Corp. 14091 • HighblidgclZwim 14093 Viking Global Equititlos LP 14095 • SA8 Capital Partners 14096 • Tudor Futures Fund 14097 - Liquid Funding Holding 14098 - AP SHL Investors, LLC 14099 Pinehurst Partners. LS, Total 14000 • Investment In Partnerships Dee 31, 04 15.000.000 1.318,120 33.560.762 69.888.988 6.542.859 t,088.431 7.031.426 1140.707 584.840 31.261.503 202.189.381 Total Other Current Assets 379.114.777 Total Current Assets 536.306.799 Fixed Assets 15100 • Leasehold Improvements 307.535 15200 • Furniture & Equipment 15205. Furniture & Furnishings (Office Furniture & Furnishing) 56.151 15215 • Shipping & Duties 7,938 15250 - Office Equipment 142.462 Total 15200 • Furniture & Equipment 206.552 15300 Professional Fees 15305 • Architectural 35.619 15307 - Engineering 100 15308 • Interior Designer 17.423 15309. • Legal 52.761 Total 15300 • Professional Fees 105.903 15500 • Accumulated Dep 8 Amortization 15501 Depreciation -207.853 15602 • Amortization -48.804 Total 15500 - Accumulated Dop & Amortization -256.657 Total Fixed Assets 363.332 Other Asset: 18000 - Security Deposit 11.555 18020. Prepaid expenses 52.180 18030- Loans receivable 18031 Forum. LLC 3C0,000 Total 18030 • Loans receivable 300.000 Total Other Assets 363.735 TOTAL ASSETS 537.033.867 LIABILITIES 8 EQUITY Liabilities Current Liabilities Credit Cards 25000 • Credit Card Payable 25006 • Chase Visa- 4334 1710 0000 1071 Total 25000 • Credit Card Payable Total Credit Cards Other Current Liabilities 21000 • Payroll Liabilities 21001 • Simple IRA deductions Total 21000 Payroll Liabilities 26500 Short Sale Liability 26506 • JP Morgan -currency option CONFIDENTIAL 4.364 4.3/34 4.as4 5.389 5 399 837.954 Page 2 SDNY_GM_00328076 EF1'A_00201705 EFTA01308291 1:22 PM 03/29/05 Cash Basis Financial Trust Company, Inc. Balance Sheet As of December 31, 2004 26507 . JP Morgan short options 26542 - Watch'', DST Total 26500 - Short Sale Liability 27500 • Repo 27542 . Acct 1 Dec 31. 04 97.500 74.821.043 75.726.397 11.978.013 Total 27500 • Repo 11.978.013 Total Other Current Liabilities 87.709.799 Total Current Liabilities 87.714.163 Total Liabilities 87.714.163 Equity 33000 • Stockholder net .28.023.000 37000 • Common Stock 1.000 38000 • Additional paid in capital 28.796.888 39000 • Retained Earnings 366.045.667 Net Income 82.499.149 Total Equity 449.319.704 TOTAL LIABILITIES 8 EQUITY 637.033.867 CONFIDENTIAL Page 3 SDNY_GM_00328977 EFTA 00201706 EFTA01308292 1.30 PM New York Strategy Group, LLC 03,28105 Cash Basis Balance Sheet As of December 31, 2004 ASSETS Current Assets Checking/Savings 10000- Bank 10010 • JPM Chocking ace. 10011 • JPM MMA Total 10000- Bank 11000 - Petty Cash Total Checking/Savings Other Current Assets 13000- Advances 15000 • Investments 15005 • Ethos Total 15000 • Investments Total Other Current Assets Dec 31,04 4 779 104.486 109.265 1.998 111.263 25.000 25.000 25.000 50.000 Total Current Assets 161,263 Fixed Assets 15200 • Fixed Assets 15205. Furniture 8 Furnishings 8.080 15250 • Office Equipment 131.767 15299 • Accumulated Depreciation 407,834 Total 15200 - Fixed Assets 32.013 Total Fixed Assets 32.013 TOTAL ASSETS LIABILITIES 8 EQUITY Liabilities Current Liabilities Other Current Liabilities 26000 • Loan JE 29000 • Officer's Loan Total Other Current Liabilities Total Current Liabilities 193.276 723.125 990 000 1.713.125 1,713.125 Total Liabilities 4711125 Equity 30000 • Capital Stock 1.000 32500 • Addrhonai PIC 82.041 39000 • Accumulated Earnings .25.012 Not Income •1377.8713 Total Equity 4.519.849 TOTAL LIABILITIES 8. EQUITY 193,276 CONFIDENTIAL Page 1 EDNY_GM_00328978 EFTA_00201707 EFTA01308293 ckld-o- nos CONFIDENTIAL SONY_GM_00328979 EFTA 00201708 EFTA01308294 60L I OZOOVId3 08682600 W9 TO1N3GUNO0 04-4I-tcor aM - he-rcak Jeffrey E. Epstein EFTA01308295 ---.7 . _CLIazsd3-731 Saajjaf CONFIDENTIAL SDNY_GM_003211981 EFTA_00201710 EFTA01308296 I I L 10-Z00V.1-43 Ls-s Z969ZE001,1O- ANOS TO1N3GUNO0 fRA-i1-05 t b-1-7r)c... I Citc5,e Jeffrey E. Epstein EFTA01308297 zunozorv.wa CEINZE0CINO- AN0S 1VIINDCIHNO0 0+1 I-0g IP N OD Jeffrey E. Epstein EFTA01308298 4:ILIOZOOVL.43 P969ZE00VM- ANOS TO1N3GUNO0 4 Jeffrey E. Epstein EFTA01308299 PILIOZOO V.LA3 51169ZE00 INO ANOS TVIINDCIIANO0 Jeffrey E. Epirtein EFTA01308300