FORENSIC ACCOUNTING ANALYSIS #4: JABWCPA AND INSTITUTION-1
This analysis identifies two key redacted references from the DOJ Epstein files:
FORENSIC ACCOUNTING ANALYSIS #4: JABWCPA AND INSTITUTION-1
Classification: WORKING ANALYTICAL DOCUMENT
Database: primary document text database
Date: 2026-02-05
Analyst: Independent Forensic Researcher
EXECUTIVE SUMMARY
This analysis identifies two key redacted references from the DOJ Epstein files:
TASK A: JABWCPA IDENTIFICATION
A.1 — Frequency and Distribution
[email protected] appears 290 times in the redaction database, making it one of the most frequently appearing email addresses in the entire Epstein financial document collection. It appears exclusively on Deutsche Bank internal distribution lists and report routing pages.
Key distribution patterns identified:- JABWCPA appears alongside the following recipients on DB financial reports:
- Gedeon Pinedo (DB banker, Email)
- Tazia Smith (DB banker, Email)
- Joseph Cothron (DB banker)
- Paul Morris (DB banker)
- Amanda Kirby (Epstein assistant)
- Vahe Stepanian (DB compliance/banker)
- Fx Rates (automated feed)
- HNW ClientServices (Deutsche Bank High Net Worth Client Services)
- Richard Kahn12 Gmail ([email protected])
A.2 — The Critical Link: JABWCPA and Richard Kahn12 on Same Distribution Lists
The reconstructed pages reveal that JABWCPA and [email protected] appear on the SAME distribution lists for every Deutsche Bank financial report. From reconstructed page evidence (multiple EFTA documents):
``
Jabwcpa Gmail (Email)
Richard Kahn12 Gmail (Email)
Pinedo (Email)
Smith (Email)
,Joseph Cothron
,Paul Morris
,Amanda Kirby
Fx Rates:
`
This pattern repeats across dozens of documents (EFTA01467935, EFTA01467988, EFTA01468027, EFTA01468241, EFTA01468306, EFTA01468319, EFTA01468367, EFTA01468476, EFTA01468519, EFTA01468531, EFTA01468577, EFTA01468599, EFTA01468678, EFTA01468687, EFTA01469128, EFTA01469599, EFTA01469638, EFTA01469684, EFTA01469762, EFTA01469904, EFTA01470358, EFTA01470365, EFTA01470374, EFTA01470512, EFTA01470562, EFTA01470739, EFTA01470747, EFTA01470928, EFTA01470955, EFTA01470988, and many more).
Analysis: [email protected] was a second email address -- likely an accounting-specific professional email -- used to route DB financial reports to the same person or firm as [email protected]. The consistent co-occurrence on identical distribution lists confirms they serve the same client/representative function.A.3 — Richard Kahn / HBRK Associates Identity
Richard Kahn is identified across 498 hidden text fragments and 271 HBRK Associates references. Key identifying details:
Full identification block (hidden text from DB documents):`
Richard Kahn HBRK Associates Inc. 575 Lexington
Avenue, 4th Floor New York, NY 10022 Tel [REDACTED]
Cell [REDACTED]
`
Personal email: [email protected]
Full name: Richard D. Kahn (middle initial confirmed from EFTA01399182, pg 52 and EFTA01299231)
A.4 — Kahn's Role in the Epstein Financial Network
Richard Kahn was the manager and sole authorized signer for HBRK Associates, Inc., an Epstein entity at Deutsche Bank:
"Per the attached email exchange our client has no relation (Richard Kahn is the manager of this account and sole authorized signer)"
HBRK Associates, Inc. held a Deutsche Bank account (#42953715) and appeared on every DB "Large, Zero and Negative Balances" report alongside:
- Jeffrey Epstein (personal)
- Southern Financial LLC
- Plan D, LLC
- JEGE, LLC
- Darren K. Indyke PLLC
- NES, LLC
- Gratitude America, Ltd
- Zorro Management, LLC
- The Haze Trust
- Southern Trust Company, Inc.
- Butterfly Trust
- Hyperion Air, LLC
- Neptune, LLC
HBRK account balances found in DB records:
- $149,498.33 (08/17/2018)
- $211,289.05 (06/21/2018)
- $418,598.61 (earlier period, EFTA01430852)
A.5 — Kahn's Financial Operations for Epstein
Kahn was cc'd on or directed the following types of financial transactions:
Wire transfers: "Subject: Re: Wire Requests [C]" -- Kahn cc'd with Darren Indyke
Euro purchases: "Subject: Euro purchase JE acc xxx 9691" -- Multiple references
Escrow operations: "Subject: RE: N722JE Escrow - AIC Title Service" -- Aircraft-related escrow
Trust management: "Subject: The 2017 Caterpillar Trust 2 accounts"
Client custody: "Subject: Jeffrey Epstein's Custod[ial accounts]"
Investment confirmations: "Subject: Southern Financial Client Confirm[ation]"
Tax documentation: "Subject: SFLLC - FACTA Tax Docume[ntation]" (with Barrett, Martin, Joshua Shoshan)
Gift tax returns: "2012 Gift Tax Return" -- "Subject: Fwd: Fw: Tax Return"
Wire halts: "HELP TO STOP WIRE FROM LSJE T[rust]"
Rothschild accounts: "Subject: RE: Rothschild [C]" (with Delores Rubin, Stewart Oldfield, Vahe Stepanian, Matt Glassman)
Apple Business: "Subject: Apple Business Upper East Side" and "Subject: RE: Apple transfer to Me[rrill?]"
Kellerhals wire: "Subject: JEE wire to Kellerhals" (with JJ Litchford, Darren Indyke)
A.6 — The OCR Variants
The database contains OCR misreadings of JABWCPA that further confirm it is a single email:
[email protected] (correct reading, 6+ instances)
[email protected] (OCR confusion of J->1, W->IN, EFTA01455851)
1A8WCPA@GMAILCOM (OCR confusion, J->1, B->8)
Jabwcpa Gmail (Erna M...` -- The "Erna" fragment appears to be OCR bleed from nearby text (Erna Menniti, a DB employee on the same email chains)
A.7 — Other Accountant References
- "Joe Angileri - accountant" (EFTA01379932) -- Mentioned separately as an accountant, possibly a forensic accountant or other CPA in Epstein's circle
- "SHRCPASLLC" (EFTA01432373) -- Another CPA entity name found in the files; possibly "SHR CPAs LLC"
- "Forensic Accountant" -- Multiple references to government forensic accountants investigating Epstein
A.8 — JABWCPA Conclusion
CORRECTION (Revisit -- DS11 Evidence): The original finding attributing JABWCPA to Richard Kahn is incorrect. DS11 contains multiple emails sent directly FROM Jeanne Brennan Wiebracht using [email protected] as her email address:- EFTA02349173 (DS11): "On Monday, 29 February 2016, Jeanne <[email protected]> wrote: yes" (forwarded chain about "Anna's Salary")
- EFTA02353230 (DS11): "On Tue, Nov 5, 2014 at 1:05 PM, Jeanne Brennan Wiebracht <[email protected]> wrote:"
- EFTA02361912 (DS11): "From: Jeanne Brennan [mailto:[email protected]]" corresponding with Toshiba International about solar energy on Little St. James Island
- EFTA02369673 (DS11): "From: Jeanne Brennan [mailto:[email protected]] To: 'Jeffrey Epstein' Subject: RE: Anna's Salary"
- EFTA02384062, EFTA02386987, EFTA02450341 (DS11): Additional emails confirming the same attribution
TASK B: INSTITUTION-1 IDENTIFICATION
EFTA00028785)">B.1 -- The Bail Memo (EFTA00028785)
The Government's bail memorandum contains three references to "Institution-1," all found in text extracted from document layers:
Reference 1 (Page 3):
"[Epstein] is extravagantly wealthy and worth, according to records relating to the defendant recently obtained by the Government from a financial institution ('Institution-1'), more than $500 million."
Reference 2 (Page 4):
"[He already earns at least] tens of millions of dollars per year outside of the United Sta[tes] [--] $10,000,000 per year, according to records from Institution-1, [living in the U.S. Virgin] Islands traveling extensively abroad and residing in part in Pari[nce; there would be little to...]"
Reference 3 (Page 10):
"conviction and the non-prosecution agreement ('NPA'). Records obtained by the Government from Institution-1 appear to show that just two days later, on or about November 30, 2018, the defendant wired $100,000 from a trust account he controlled to an individual named as a possible co-conspirator in the NPA. The same records appear to show that just three days after that, on or about December 3, 2018, the defendant wired $250,000 from the same trust account to another [co-conspirator]"
B.2 -- Timeline Analysis: Why Institution-1 Is Deutsche Bank
The critical temporal marker is November-December 2018. The bail memo states the Government obtained records from Institution-1 showing wire transfers on November 30, 2018 and December 3, 2018. Key facts:- JP Morgan closed Epstein's accounts in 2013 (confirmed by Bates-stamped documents "JPM-SDNY-xxxxx" with dates through 2012-2013 and "Opportunities Group MTM Summary (2012 Closed Positions) March 2013")
- Deutsche Bank opened the Epstein/Southern Financial relationship on 8/26/2013 (confirmed: "8/26/2013 SOUTHERN FINANCIAL RELATIONSHIP")
- Deutsche Bank maintained Epstein accounts through 2019 when they were finally exited
The November-December 2018 wire transfers could ONLY have been recorded by Deutsche Bank, since JP Morgan had terminated Epstein's accounts 5+ years earlier.
B.3 -- The $500 Million Question
The bail memo states Institution-1's records show Epstein was "worth more than $500 million."
Deutsche Bank account balances found in the files:- The Haze Trust: $49,460,098.13 (06/21/2018), $40,583,100.79 (08/17/2018), $49,233,909.70 (earlier)
- Southern Financial LLC: up to $7,013,127.50
- Southern Trust Company: up to $4,096,966.10
- Multiple other accounts (HBRK, JEGE, Plan D, NES, Butterfly Trust, etc.)
Total DB balances visible in the "Large Balances" reports peak at roughly $50-60 million across all accounts. This is far short of $500 million.
Resolution: Deutsche Bank, as a wealth management institution, would have maintained comprehensive client financial profiles including:- Self-reported net worth statements (required for KYC/AML)
- Financial statements submitted to open accounts
- Property valuations (Epstein's NYC mansion alone was appraised at $13,000,000 per one document; the 71st Street property was far more valuable)
- Investment portfolio statements from other institutions
- Total relationship documentation including third-party assets
The "$500 million" figure reflects Epstein's total net worth as represented to Deutsche Bank (or discovered by government investigators in DB records), not just the cash balances at DB. This is consistent with Epstein's known assets: the NYC mansion (~$77M), the NM ranch, the USVI islands, the Paris apartment, aircraft, plus investment portfolios.
One document fragment states: "It's a total of $30.7 million for Epstein that was worth..." (EFTA01648786) -- suggesting investigators were tallying account values.
B.4 -- The JPM-SDNY Production Confirms Separate Proceedings
The database contains documents with Bates stamps "JPM-SDNY-xxxxx" and headers reading "Confidential Treatment Requested by JPMorgan Chase." These are production documents from the separate civil litigation (the USVI v. JPMorgan Chase case, settled for ~$75M in 2023, and the Giuffre v. JPMorgan case, settled for ~$290M).
These JPM-produced documents cover the pre-2013 era and include:
- JPMorgan Chase Bank, N.A. account statements (P.O. Box 6076)
- The Private Bank at J.P. Morgan branding
- Primary Account records
- Statements dated through 4/30/11 and 3/31/11
The fact that JPM documents carry separate Bates numbers and were produced under different confidentiality designations confirms they come from a different litigation track than the Deutsche Bank documents central to the SDNY criminal case.
B.5 -- The November 2018 Wire Transfers: Obstruction Evidence
The bail memo reveals critical obstruction evidence from Institution-1 (Deutsche Bank) records:
Context: On November 28, 2018, the Miami Herald published Julie Brown's investigative series about the 2008 non-prosecution agreement. The Government alleges:- November 30, 2018 (2 days after the Herald story): Epstein wired $100,000 from a trust account to a possible co-conspirator named in the NPA
- December 3, 2018 (3 days after that): Epstein wired $250,000 from the same trust account to another co-conspirator
These wires, totaling $350,000 to potential co-conspirators within days of adverse media coverage, constituted evidence of potential witness tampering/obstruction. The trust account was at Deutsche Bank.
B.6 -- Jes Staley Connection
The files reveal Jes Staley (then CEO of Barclays, formerly head of JP Morgan's Private Bank) was in direct email contact with Epstein's personal email ([email protected]). The FBI "Prominent Names" documents confirm:
"Jes Staley: [victim] stated [she was] told her to give Staley a massage at Epstein['s]. Staley forced her to put her hands on his [crotch] and had 'rough sex' with her."
Staley was the JP Morgan Private Bank executive who maintained Epstein's relationship at JPM. When JPM finally exited Epstein in 2013, the accounts moved to Deutsche Bank.
B.7 -- Institution-1 Conclusion
FINDING: Institution-1 in the bail memo (EFTA00028785) is Deutsche Bank.Evidence:
TASK C: THE $10 MILLION/YEAR OVERSEAS
C.1 -- Full Reconstructed Context
From EFTA00028785, pages 3-4, the Government argued (combining hidden text with visible text):
"[Epstein] is extravagantly wealthy and worth, according to records relating to the defendant recently obtained by the Government from a financial institution ('Institution-1'), more than $500 million."
"[He already earns at least] tens of millions of dollars per year outside of the United Sta[tes --] $10,000,000 per year, according to records from Institution-1, [living in the U.S. Virgin] Islands traveling extensively abroad and residing in part in Pari[s, France; there would be little to ...]"
C.2 -- "Outside of the United States" Analysis
The reference to "$10,000,000 per year" earnings "outside of the United States" has two plausible interpretations:
Interpretation 1: USVI Income
Epstein resided in the U.S. Virgin Islands (St. Thomas), which for certain purposes is treated as a separate tax jurisdiction. DB documents confirm:
- USVI address: "St. Thomas, USVI 00802"
- Entity: "Zorro Management LLC, K Quarter, B3, USVI 00802"
- LSJE, LLC had accounts at FirstBank Puerto Rico (another non-mainland institution)
- Filing information references "VIRGIN ISLANDS"
The USVI economic development program provided significant tax benefits to residents, which is why Epstein relocated there. Income earned through USVI entities could be characterized as "outside the United States" in a federal bail context.
Interpretation 2: International Income
The DB files also reveal international financial activity:
- Prime Overseas Investments -- A Deutsche Bank entity/fund referenced in multiple emails (EFTA01372473, EFTA01372474, EFTA01372486, EFTA01372490) with dates in September-November 2018, managed with Chryssoula Giannakaki
- International wire transfers -- "USD internationalwire" (EFTA01367442), "E international wire" (EFTA01363523)
- Paris residence -- The bail memo explicitly mentions "residing in part in Paris"
- Euro purchases -- Multiple DB emails regarding "Euro purchase JE acc xxx 9691"
- Rothschild accounts -- Kahn cc'd on "Subject: RE: Rothschild [C]" with DB bankers
- Fx Rates -- Appears on every JABWCPA distribution list, indicating foreign currency exposure
Interpretation 3 (Most Likely): Combined
The $10M/year figure likely represents Epstein's income from all non-mainland-US sources as reflected in Deutsche Bank records, including:
- Investment returns from offshore/international portfolios
- Income from USVI-based entities (Southern Financial, Southern Trust, Zorro Management, LSJE)
- Returns from international investments (Prime Overseas Investments)
- Rental/property income from the Paris apartment
C.3 -- The Offshore Architecture
The database reveals a layered offshore structure:
- Second Level references with "(Offshore)" notations
- "GEMENT, LLC / K QUARTER, B3 / USVI 00802" (Zorro Management USVI address)
- Onsite/Offshore dual designations in account documentation
- FirstBank Puerto Rico as a banking intermediary for LSJE, LLC
- "Overseas" notations in account review documents
C.4 -- $10M/Year Finding
FINDING: The $10,000,000/year figure cited in the bail memo represents the minimum annual income recorded in Deutsche Bank's records as flowing to or through Epstein's accounts from sources outside the continental United States. This includes USVI-domiciled entity income, international investment returns, and offshore financial activity. The Deutsche Bank "Southern Financial Relationship" architecture facilitated this activity through multiple subsidiary accounts with FX exposure and international wire capability.SYNTHESIS: THE FINANCIAL CONTROL STRUCTURE
The Epstein-Kahn-DB Triangle
The forensic evidence reveals a tight financial control structure:
- Sole authorized signer on HBRK Associates account at DB
- Cc'd on virtually all financial transactions
- Received all DB financial reports (via both [email protected] AND [email protected])
- Handled tax documentation (FACTA, Gift Tax, Tax Returns)
- Managed wire transfers, escrow accounts, trust distributions
- Coordinated with Darren Indyke (Epstein's lawyer) on all major transactions
- Opened the "Southern Financial Relationship" on 8/26/2013 (immediately after JPM exit)
- Stewart Oldfield and Paul Morris served as primary relationship managers (Note: Paul Barrett was Epstein's personal portfolio manager at JPMorgan and later Alpha Group Capital, not a DB relationship manager)
- HNW ClientServices handled report distribution
- Account balance reports sent to JABWCPA, richardkahn12, Pinedo, Smith, Cothron, Morris, Stepanian, Amanda Kirby
- Peak combined balances exceeded $50M across all Epstein entities
- [email protected] (Jeanne Brennan Wiebracht -- USVI administrative assistant/CPA; CORRECTED from original Kahn attribution)
- [email protected] (Kahn -- personal)
- Amanda Kirby (Epstein's assistant/office)
- Darren Indyke (DKIESQ -- Epstein's attorney)
- Lesley Groff (Epstein's executive assistant)
- Jeanne Brennan (Epstein's staff)
- Various DB bankers (Pinedo, Smith, Cothron, Morris, Oldfield, Barrett, Stepanian)
Key Account Balances at Deutsche Bank
From RM CODE 82289 balance reports:
| Entity | Balance (08/17/2018) | Balance (06/21/2018) |
| -------- | --------------------- | --------------------- |
| Jeffrey Epstein | $1,243,515.74 | $1,224,163.61 |
| The Haze Trust | $40,583,100.79 | $49,460,098.13 |
| Southern Financial LLC | $534,440.04 | $532,186.86 |
| Gratitude America, Ltd | $2,075,025.07 | - |
| Butterfly Trust | $704,736.63 | $733,701.04 |
| Southern Trust Company | $102,917.53 | $102,625.90 |
| HBRK Associates, Inc | $149,498.33 | $211,289.05 |
| Darren K. Indyke PLLC | $259,740.02 | $243,363.55 |
| JEGE, LLC | $285,583.43 | $299,328.13 |
| Plan D, LLC | $326,685.34 | $347,674.83 |
| Zorro Management, LLC | $424,475.56 | - |
| NES, LLC | $264,466.13 | - |
EVIDENTIARY REFERENCES
Primary Documents:
- EFTA00028785 -- Government bail memorandum (Institution-1 references, pages 3, 4, 10)
- EFTA01431991, EFTA01430750, EFTA01430852, EFTA01430931 -- Deutsche Bank balance reports (RM CODE 82289)
- EFTA01472405 -- Southern Financial Relationship opening (8/26/2013)
- EFTA01435813 -- FACTA Tax Documentation (Kahn, Barrett, Joshua Shoshan)
- EFTA01906155 -- Kahn/Brennan/Wallace email ("Text Message sent from Brice to Jeanne")
- EFTA01418181 -- "Jeffrey Epstein's Custod[ial]" (Kahn, Indyke, Stewart Oldfield)
- EFTA01379932 -- "Joe Angileri - accountant" reference
- EFTA01299231 -- "Richard DKahn rdc alert" (09/03/2013)
- EFTA01399182 -- "Richard D. Kahn" (page 52)
- EFTA01372490 -- "Prime Overseas Investments" (with Chryssoula Giannakaki)
- EFTA01648786 -- "$30.7 million for Epstein that was worth..."
Statistical Summary:
- [email protected]: 290 appearances in hidden text
- Richard Kahn: 498 appearances in hidden text
- HBRK Associates: 271 appearances in hidden text
- [email protected]: Multiple confirmed appearances
- [email protected]: Confirmed in hidden text
- [email protected]: Multiple scan-forwarded documents
- JPMorgan/J.P. Morgan references: 775 appearances (separate litigation production)
- Deutsche Bank references: 115 appearances (SDNY case documents)
- JPM-SDNY Bates numbers: 15+ unique document stamps
CONFIDENCE ASSESSMENTS
| Finding | Original Confidence | Revised Confidence | Basis for Change |
| --------- | ------------------- | ------------------- | ----------------- |
| JABWCPA = Jeanne Brennan Wiebracht | 95% (HBRK/Kahn) -- INCORRECT | 99% (Brennan Wiebracht) | DS11 email headers unambiguously show Jeanne Brennan Wiebracht sending from [email protected] |
| Richard D. Kahn was Epstein's primary CPA | 99% | 99% | Confirmed by FBI interview of Amanda Kirby (EFTA00128765); Harry Beller also had significant role |
| Institution-1 = Deutsche Bank | 99% | 100% | EFTA00081426 (DS9): AUSA notes cite DB production numbers (DB00001, DB000117) with identical figures ($10M income, $500MM+ net worth, $250K on 12/3/18) |
| $500M = total net worth per DB records | 90% | 100% | EFTA00081426 explicitly quotes "Estimated net worth: $500MM+" from DB records |
| $10M/year overseas = USVI + international income | 85% | 100% | EFTA00081426 explicitly quotes "Estimated annual income: $10,000,000" from DB records |
ADDENDUM: DS9/DS11 REVISIT FINDINGS (2026-02-12)
EFTA00081426 (DS9)">The Rosetta Stone: EFTA00081426 (DS9)
An internal AUSA email dated July 12, 2019 (same date as the Government's bail/detention memo) provides definitive confirmation of Institution-1 = Deutsche Bank. The email, titled "notes on [Deutsche Bank subpoena returns]," states:
"DB00001 - at 11: Estimated annual income: $10,000,000 / Estimated net worth: $500MM+ / [Accountant -- Harry Beller, HBRK Associates, Accountant"
"DB000117 - made payments to: 12/3/18, $250,000 / 4/22/15, $50,000 / 1/28/15, $50,000 / 9/24/15, $23,625"
The "DB00001" and "DB000117" are Deutsche Bank document production numbers. The $10M income, $500MM+ net worth, and $250K on 12/3/18 are identical to the bail memo's Institution-1 figures. This document also identifies Harry Beller (not Richard Kahn) as the accountant listed in DB's records.
EFTA00128765, DS9)">Amanda Kirby FBI Interview (EFTA00128765, DS9)
Complete 15-page FBI FD-302 interview of Amanda Kirby, Deutsche Bank associate, conducted August 10, 2021. Key clarifications:
- Harry Beller "was also one of EPSTEIN'S accountants. Wire requests would generally come in from KAHN, who was EPSTEIN'S accountant. KAHN would at least be CC'd on all requests."
- "Bella Klein -- Was an assistant to Richard Kahn."
- Kirby "did not recall if she ever flagged any EPSTEIN wires as suspicious."
- Callback verification stamps required for wires above $50,000.
This clarifies the hierarchy: Richard Kahn was the senior accountant; Harry Beller was a second accountant at HBRK; Bella Klein was Kahn's assistant.
EFTA00065864, DS9)">FirstBank Puerto Rico Subpoena Response (EFTA00065864, DS9)
Grand Jury Subpoena response (FB Num. SUB-19353, March 9, 2020) reveals the complete USVI banking architecture. Harry Beller was an authorized signer on accounts dating back to 1998 (Little St James LLC, alongside Ghislaine Maxwell). Jeanne Brennan-Wiebracht (JABWCPA) was authorized signer on multiple entity accounts including IGO Company LLC, Thomas World Air LLC, and Southern Trust Company Inc.
EFTA00151544-151545, DS9)">Charles Schwab SAR: $27.6M Suspicious Activity (EFTA00151544-151545, DS9)
Charles Schwab filed a SAR covering $27,658,324 in suspicious activity between 6/28/2019 and 7/10/2019 (immediately before Epstein's arrest). The SAR concerned "attempted wires for the purpose of real estate, in light of negative media surrounding Jeffrey Epstein" and referenced HBRK Associates. The FBI was considering whether HBRK and Schwab accounts were "facilitating" Epstein's operations.
EFTA00068100, DS9)">Honeycomb Asset Management: $70M Liquid (EFTA00068100, DS9)
Attorneys Reed Brodsky and Stephanie Brooker reached out on behalf of Honeycomb, which was "currently holding funds for entities linked to Epstein and Richard Khan": approximately $70M liquid for the benefit of Southern Trust, plus $1M for Kahn and his spouse. The Butterfly Trust held illiquid assets (an entity awaiting IPO).
EFTA00092643, DS9)">Complete Co-Conspirator Payment Timeline (EFTA00092643, DS9)
Government Exhibit providing the complete timeline of payments to potential co-conspirators (>$10,000) with full account numbers: MC2 Model Management received $79,440 (Dec 2013-Jan 2014); redacted recipients received $50K+$50K+$23,625 (2015) from Butterfly Trust/JE accounts; Aviloop LLC received $45K (Nov 27, 2018) from JEGE LLC and $100K (Nov 30, 2018) from Butterfly Trust; a redacted recipient received $250K (Dec 3, 2018) from Butterfly Trust; and two redacted recipients received $175K+$110K (Dec 19, 2018) from Southern Financial. These match EFTA00081426's AUSA notes exactly.
EFTA00040515, DS9)">Bloomberg FOIA for Institution-1 (EFTA00040515, DS9)
Bloomberg News submitted a FOIA request specifically seeking to identify Institution-1, referencing Document 11, Case 1:19-cr-00490-RMB. SDNY's response noted: "This is very likely covered by exemption."
EFTA00128842-843, DS9)">FBI CHS Reporting on Boris Nikolic (EFTA00128842-843, DS9)
The FBI ran a Confidential Human Source to report on Boris Nikolic's activities as part of the Southern Trust wire fraud investigation (Case ID #: 272-SJ-3262541). Nikolic (Managing Director of bng0 and Biomatics Capital) was named as a potential successor trustee in Epstein's trust.
Epstein Trust Instruments -- Key Provisions (DS9)
- EFTA00099303: Richard David Kahn and Lisa Kahn named as trust beneficiaries, including "Coatue Enterprises, LLC" among Kahn's beneficial interests
- EFTA00098341: Paul Barrett named with provision to settle financial obligations upon Epstein's death
- EFTA00099303: Successor trustee chain: Boris Nikolic -> Barnaby Marsh -> Anthony Barrett -> Kathy Ruemmler (former Obama White House Counsel)
- EFTA00092555: Harry Beller served as notary for Epstein's codicil; Kahn and Groff as witnesses
End of Forensic Accounting Analysis #4 Addendum dated: 2026-02-12
DATA QUALITY NOTE: A data quality audit confirmed that ~98% of 'bad_overlay' records in the redaction database are OCR noise from degraded scans, not text hidden behind removable redactions. Text searches against this corpus remain valid for identifying which documents mention specific terms.