DS9 Document EFTA01136011

&RR SECKENDORF HASSON & REILLY, CpA'S 11C May 20, 2015 JEFFREY E. EPSTEIN 6100 RED HOOK QUARTER B3 ST. THOMAS, VI 00802 Dear Jeffrey, Enclosed for your review and filing are the following: Form 114 Report of Foreign Bank & Financial Accounts Each tax return or form listed above should be filed in accordance with the enclosed filing Instructions. Mail all returns ceitfied return receipt for proof of timely filing. Please be sure to call if you have any questions. Sincerely, DAVID M. HASSON, CPA EFTA01136011 2014 FEDERAL FILING INSTRUCTIONS JEFFREY EPSTEIN FORM TO FILE: FORM 114 - REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS THE ABOVE TAX RETURN WILL BE ELECTRONICALLY FILED WITH FINCEN, DEPARTMENT OF THE TREASURY FINANCIAL CRIMES ENFORCEMENT NETWORK, UPON RECEIPT OF A SIGNED FORM 114A. PAYMENT: '.0 fkli EN'T IS REQUIRLD. TIMELY FILING: A FOREIGN BANK REPORTING FORM 114 MUST BE 'ACCEPTED' OR 'ACCEPTED WITH ERRORS' BY JUNE 30, 2015 FOR THE FINANCIAL CRIMES ENFORCEMENT NETWORK (FINCEN) TO CONSIDER IT TIMELY FILED. IF AN ORIGINAL FORM 114 IS F-FILED AFTER THE JUNE 30, 2015 DEADLINE, THE LATE FILING EXPLANATION PORTION OF THE FORM 114 MUST BE COMPLETED. FINCEN CAN LEVY PENALTIES WHEN THE ORIGINAL FOREIGN BANK REPORTING FORM 114 IS E-FILED AFTER THE DEADLINE. IF THE FOREIGN BANK REPORTING FORM 114 IS REJECTED IT MUST BE RESUBMITTED AND ACCEPTED BY THE FINANCIAL CRIMES ENFORCEMENT NETWORK (FINCEN) BY JUNE 30, 2015. THE FINANCIAL CRIMES ENFORCEMENT NETWORK (FINCEN) DOES NOT ALLOW A PERFECTION PERIOD FOR CORRECTING REJECTED SUBMISSIONS. IF THE ORIGINAL FOREIGN BANK REPORTING FORM 114 E-FILING IS 'REJECTED' BY FINCEN AND THE SUBSEQUENT E-FILING OF THE ORIGINAL FORM 114 TAKES PLACE AFTER THE FILING DEADLINE, THE LATE FILING EXPLANATION PORTION OF THE FORM 114 MUST BE COMPLETED. IF THE FOREIGN BANK REPORTING FORM 114 IS 'ACCEPTED WITH ERRORS' BY JUNE 30, 2015 DEADLINE, FINCEN WOULD LIKE TO SEE AN AMENDED FORM 114 E-FILED WITHIN 30 DAYS EFTA01136012 Forrn 114a Department of the Treasury Financial Crimes Enforcement Network (FInCEN) October 2013 Record of Authorization to Electronically File FBARs (See instructions below for completion) Do not send to FInCEN. Retain this form for your racer dis. ,t,ctud.co * rt le' .. .. . Part V.' Persons who have an obligation to file a Report of Foreign Bank and Financial Account(s) 1. Owner last name or entlys legal name EPSTEIN 2. Owner first name JEFFREY 3. Owner M. I. 4. Spouse last name (If Jointly tiling FBAR - see instructions below) 5. Spouse first name 6. Spouse It I. Uwe declare that I1we have provided Information concerning 2 (en er number of accounts) foreign bank and financial account(s) for the filing year ending December 31 2014 to the preparer listed in Part II that this Information Is to the best of my/our knowledge true, coned, , and complete; that Wee authorize the preparer listed In Patti to complete and submit to the Financial Crimes Enforcement Network (FInCEN) a Report of Foreign Bank and Financial Accounts (FBAR) based on the information that I/we have provided; and that lAve authorize the preparer fisted in Part II to receive Information horn FinCEN. answer Inquiries and resolve issues relating to this submission. Uwe acknowledge that, nohvihstanding this dedatation, it is mylour legal responsibety, not that of the preparer listed in Part II, to tirnoiy file an FBAR If required by law to do so. 7. Owner signature (Authorized representative if entity) TirDate 9 Owner or entity TIN 10 TIN a L Vile b e EIN SSN/IT1N Foreign tat 1 LID f YYYY 13 Spouse TIN 14 TIN a type b C EIN SSNATIN LForeign 1. Spouse signature 12 Date WA /DO 1 ifitYY .epee, Individual or Entity Authortted to File FBAR on behalf of Persons who have an obligation to file. 15. Preparer last name CPA 16. Preparer first name DAVID 17. Preparer M.I. 18. Preparet PTIN 19 Address 20 City 21 State 22 ZIP/postal code 23 Country code 24 Preparers (item 15) employers (Entity) name SIM CPA'S LLC 25. Employer EIN 90-0436485 26. Preparers signature Instructions for completing the FBAR Signature Authorization Record This record may be completed by the individual or entity granting such authorization (Part I) OR the individualtentily authorized to perform such services. The completed record must be signed by the individual(s)/entity granting the authorization (Part I) and the individual/entity that will fie the FBAR. The Preparerhiling entity must be registered with FinCEN BSA E-File system. (See hfip://bsaefiling.fncentress.gov/main.htrri for registration). Read and complete the account owner statement In Pall. To authorize a third party to file the Foreign Bards and Financial Accounts Report (FBAR), the account owner should complete Part I, items 1 through 3 (as required), sign and date the document In Pan I, Items 7/8 and complete items 9 and 10. Accounts Jointly Owned by Spouses (see exceptions In the FBAR instructions) If the account owner is filing an FBAR folntly with his/her spouse, the spouse must also complete Part I, items 4 through 6. The spouse must also sign and date the report in items 11/12, and complete items 13 and 14. A third party preparer may be one of the spouses of the Jointly owned foreign account In this case, both spouses must complete Part I of form 114a in its entirety. The third party preparer (spouse) that will file the FBAR on behalf of both spouses will complete Part II in its entirety (do not use such terms as see above, or same as Item number x ). Complete Part II, Items 15 through 18 with the prepares information. The address, Items 19 through 23, Is that of the preparer or the preparers employer if the preparer is an employee. Record the employer's information (d any) in items 24 and 25. If the preparer does not have a PTIN, leave kern 18 blank. The third pasty prepare/ must sign In nem 26 of Part II Indicating that the FEAR will be tiled as directed by the authorizing authority. The person(s) listed in Part I, and the person listed In Pad II as authorized to file on behalf of the person(s) listed in Part I, should retain copies of this record of authorization and the fang itself, both for a period of 5 years. See 31 CFR 1010.430(d). DO NOT SEND THIS RECORD TO FinCEN UNLESS REQUESTED TO DO SO. SPA CBA40301i. egflart4 Rev. 10.4 July 11, 2013 EFTA01136013 * * * * * * * * * DO NOT MAIL FinCEN Fonn 114 Departnient of te Treasury 01/13 no. 1506-0039 Gav Spaat 2013) Filer information 2 Type «Film • p leavidual --- MUST BE ELECTRONICALLY FILED REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS Do NOT file with your Tederst Tex Return Do not use previous erStIons of this form ********** 1 Tak report Is lor Mond& >eer ened 12731 2014 Amended I OPerintriNp t DCorpongon d Colsolittaled • El Ficktiary Ober — Ester boe Men alweter a SW laas no Lt5 klentlikalloh Panter ecenpkte Man 4 3. 11N bps giSSIUMN DE1N Foreim Panlik:~ erConalele gakt Rem 3 Is n* appactrbley a TYPe D Passend D Foretn TM 11 Ober b Nieter c Country el Isve 5 InclivIduars dab of bib b11.143D/TYYY 1/20/1953 4 lastdan aOrpankaVettkon EPSTEIN 7 Fint Name JEFFREY 8 aas Initlal 8. Stars 9 Beting addrea (mieter, stoel and opetenl or mbo ~ober) 6100 RED HOOK QOARTER B3 eà 10 ST THOMAS II Va VI 12 2791Øl code 00802 DI Cargo/ US 14a Doos be film hem a finarnial bami el 25 or more emnes nceourM7 9 va Ener total ~maar ol fout Da. Do nol omelet/ Part II or Part III. tut raintain moords of te ~Pon. 14b Does be film have sianstue afharkt over Put no Snoodst ~ni In 25 or mors afsnel:d accounts? Yn Eger tred momber ol account re Complete Part ar. gene 34 trough 43 b each wam on tee Sehall te tier has sitnatMll aubordY• IMaaj Information on financial account(s) ovned separately 15 ~rum nek* al account Mat% cafedm Raf (Sta hemsene ende Aerot tY 414014"4140 2) 16 Typt« account a t IOar* b r I Seartftes c Ober — Eger type bobs 17 Hang of grondel Instilkon in %Rica smout b hdd PART II INFORMATION WILL PRINT ON PAGE 2 18 ~wat nuit or olm dostgnatIon 1g Wang addreen ~bef, streel or wie marter) el finandel Insfitutioa in ~oh account is helt 20 GR), 21 Slete, If known 22 ronde" postal wik termen Carl? Ma Check hen IXIi ilt reaal is congleled Werk] Pak/ PreParar ad ~PIS 8m Ø Pal" Ifiltraler 'Ska- 44 Film Sepots, 11g nood va be tenctonicolly algoed ellen filmt 45 Fee Me, b nol reportInt a Personal ur 44 OM* (11INDDIVYYV) !!tipdak ril aulotill ween ta FElaR b erechordeellystmed Third Party Preparer Use Only 07 Pronter: lel nare CPA 52 Con'act gehore no. 48 net name 524 Exl 55 turnt. name 49 la 150 Check n setentienel 51 TIN 54 Pam'. 1lN SHR, CPA'S LLC 90-0436485 51a TUI bye 9914417t4 31 Pree Forelan 11N b,* Elv Paar 55 maar° !Meest (nuabar. snee, neerboog or aui nuntm) 54 ai 57 State 58 ZIP/Pastel Code 58 Country US Ibis font ~d mi ~I lo recort e &gnoe, Intenst In. sIgnakre aulhaity. or oma outogy mee ons of more financier co" In brei countles, as required by te Doorboog or te Tressury Rsoulairoras 31 CFR 1010.350. No wort e febèred if bei aggingele VOL< of lbe *CCOUntS dil not eccerl $10.000. Sec insta:bons lor defobons. PRIVACY ska Ø PAPERWCRK REDUCRON ACT htillt£ Paraat* to te requironeMs cd Public lang 93-579 it ktracy Ad of 1974). race b liertiby Oma trol b• aulhogy b tang bloringion on FIWEN Ferm 1141n morfine wil 5 UW 557s (e) :$ PUblIC tam 91-5513; 31 UW 5314: 5 WC 301; 31 CER 1010.33°. The 0080Pal FerPose lex colocting tie inlormatim e b assen ~garoe «report Willffiá ad) IIJPOtt of feCiXdS uwe PIP] rbignea cl umfulnesa N ~Ins. hu, or reoillalmy InvoggatIons or Ixoceedinlls. The thernation 00590880 inm, be ProMed to those Oxers are ornboYee4 d 41T4 COrilaient °Wit of be Departner* or ir Tremen tete have a meed fra M teards In te performance ot bei Sem. Te geronk may be refornedWrg ober dopen* nr regency a be timend Sabra upon request ot Ta houd of gab depertment or sgenb• 10r a h a aantelt tas. or rellobtry teasteation or proceeding. infOnrabon oollegod may &babi Prereged b aloproorbie state, wal. eng Igor law cedoroment Mud reig.gastwy parscene le be prefonnanon or Mek eed& ~los. Dledosui• a bee 1nfortnetion is m,ydawy. Cel and «triool penallios. inolufing in eenst oirainstanoas a fine ot eot rote bal 5500.000 afd lmgcisonmere ot me mors tree ave )sars, are Pfigtad br leame 10 bio a Wort, lor teWa b sØ Woonstion, arie sti 0•00 • felst a fraudolont moet (*doms or be Sorial %neb momber is troneettay. lie auto* 10 coatct is 31 CER 1010.350. lbo Soda' Steurt/ nut! MI be tsed as a mams b itlenley ms indngkral lbo rees te report The estImaied overige omen associse ion mb collecten of ~om Is 60 aanga rm rawoodontot rating keopor, deptnap et inclIvijual citosnstances. Conments regardirg te accuracy of OM borden cs6nele, and suppegions lor nabob3 be borden baad be dirscted lo to Fatargal Crimes Ertorcement Nework,EE. Box 39, Vlrinnex VA 22183. Ann: Me of Raadden Pdicy. BAA FEAA02011. 03Øf14 Rev 5.7 • 6f3/2013 EFTA01136014 ********** DO NOT MAIL --- MUST BE ELECTRONICALLY FILED ***** ***** Pert 11_1 Information on financial account(s) owned separately Complete a separate block for each account owned separately Add an additional Part I I page as many tirnes as necessary in order to provide information on all accounts FinCEN Form 114 Page Number 2 of 2 1 Nand for Mender Yale 2014 15 Maximum was of account duaq calesdar year Insetafain war Monatary *moat t, OW 2) 98,894. Chuck apeman* Idenufkiltron number Taxpayer landflabon Nate Forthon ideal/Inaba number lanai nutter beec 15a frarroure adman bast name ce orgimialas norm EPSTEIN Bonk b U SoarMbs a I0thr — Eater type balm 17 Marna of Flremitil Institution in Mich Kama la imia BNP PARIBAS 18 Avast meter or allw designation 0293300000062351 20 City PARIS IS Maximum who al ratouril duala calendar your (See instructions miler Monetary amounts, slop 2) 110,267. 17 Name of Financial eastitaJon in which acaunt is trid BNP PARIBAS III ACM/A make or ad.. dialgrolion 0293300030061444 20 city PARIS 15 Maimum Moe of appal dire* caerdar Oar (Um instrustors mar Mcnotary anotinta. sap 2) IS WON address (number, street a sit Mit 0 al Oneecial itsliSdan kr which Emma Is Mid 16 BOULEVARD DES ITALIANS I 22 FON* — code, V Norm 21 Mae. Imam 75009 Bank b mites Caber — Enter type beim. 19 Mailing alarm (number, atm& a sub number) or financial instil/AM in Mach account is held 16 BOULEVARD DES ITALIANS 11 Ma Renown I 22 Pareke Peal cods. if known 23 cm/dry 75009 FR 17 Name of Francial institutias Si which accom is lad E S. Mast 16 Type of moat • Uillank b USecuales j edair — Enter type below 18 Account motor or other designetim 19 martin address (number. street. or wale farts) d financial inserullan in which account is NM 20 City 21 Stale, if known 15 Maximum Moe of await tar* calendar year (See inseedenkt under Monetary errat. step n 17 Name a remota Inanition in wadi atom* iv Mid 15• Mica Maim 0 22 Foliar postal code, if knovm l 13 Country 16 'Typo or account a Lida* bUSecureass eliOlher — Enter lore baba 18 Account Mentes or an Magadan 19 Meiling address (rumba, street or ado nuts) of financial Inseuticas in with amount it hold 20 City 21 Slat...Venom 22 For postal code. if loom Seca 15 Madman value al account dump arenas yea (See imitations tat Monetary amounts, step n 17 Nam of Franca instlition m rebid, amoral is held 16a Anna 16 typed account • MBank Mier — Enter two below 16 Account roam a odor compete 19 Madly address (number, street or who ratted of fins-alai irselution in With aCcount is hold 20 City 21 Sista, d known IS Madman aloe of account diabg calendar year (Sam nwencdons under Monetary arroonts. step 1) 15a Amount Maws 22 Foreign Pods, code. if known 23 C.ormay 16 Type of accost al I Bank Hiawatha alit:Ana -- Enter type below 17 Name of Randal InsieutOn b which commie hold Maya dent, 19 Malin° sonless (number, anat. or seta noted at final& baltdort In aids wawa S hold Mabel or olw am 21 State. d Nam 22 Facial metal code, 9 town 23 Cowley raNuitioa 02878714 EFTA01136015