TLDR
Richard Kahn served as Epstein's accountant, co-executor, Butterfly Trust co-trustee, and sole authorized signer on HBRK Associates. Two months before Epstein's arrest, Kahn withdrew $50,000 in cash -- triggering a Currency Transaction Report (a form banks must file for cash transactions over $10,000). His total cash withdrawals reached $62,400 in three transactions, a pattern the TD Bank Suspicious Activity Report (a form banks file when transactions look suspicious) flagged as suspicious pre-arrest cash positioning (PAPER TRAIL Project, 2026a).
The Financial Gatekeeper
If Darren Indyke was the legal architect of the Epstein entity network, Richard Kahn was its financial mechanic. Kahn's corporate titles read like a directory of the network's key nodes: Treasurer and Director of Southern Trust Company, President of Gratitude America (from 2015), co-trustee of the Butterfly Trust, Director of NES LLC, and Director of Southern Country International (PAPER TRAIL Project, 2026b). He was co-executor of the Epstein estate alongside Indyke, named in the August 8, 2019 last will and testament (PAPER TRAIL Project, 2026c).
But Kahn's most operationally significant role was as sole authorized signer on HBRK Associates Inc. at TD Bank.
The HBRK Accounts
HBRK maintained two TD Bank accounts. The primary account (4332212771, opened April 18, 2019) received $3,736,685 in five wires from NES LLC, Southern Trust, and Southern Country International. One of the NES LLC wires explicitly referenced "Jeffrey Epstein" in the memo -- a direct link between the NES corporate entity and Epstein through financial records. A second wire from Southern Country International for $1,657,830 arrived on July 31, 2019, twenty-five days after Epstein's arrest, suggesting the financial pipeline continued operating after incarceration (PAPER TRAIL Project, 2026a).
The second HBRK account (4332216963, opened February 5, 2019) received $947,838 from HBRK-DB (the Deutsche Bank predecessor account) and Southern Trust. This account's outbound transactions reveal a striking range: $4,300 and $20,040 for tuition and accommodation payments for a redacted female student, $20,000 to Walch Schurti attorneys in Liechtenstein for "retainer purchase of shares Anstalt" (an Anstalt is a Liechtenstein legal entity commonly used for asset protection -- the type of offshore vehicle that exists specifically to make assets difficult to trace or seize), $100,000 to White and Case LLP (a global law firm), and multiple small checks to Roadruck Investigations, a Miami private investigator (PAPER TRAIL Project, 2026a).
Three Cash Withdrawals
The TD Bank SAR documents three cash withdrawals by Kahn: $8,000 on April 22, 2019; $4,400 on February 1, 2019; and $50,000 on May 7, 2019. The total was $62,400 (PAPER TRAIL Project, 2026a).
The $50,000 withdrawal triggered a mandatory Currency Transaction Report, or CTR, as any cash transaction over $10,000 requires bank reporting. This withdrawal occurred two months before Epstein's July 6 arrest. In the context of the broader financial pattern -- where the attorney identified in the NYDFS consent order made 97 withdrawals of exactly $7,500 to stay below reporting thresholds (New York State Department of Financial Services [NYDFS], 2020) -- Kahn's decision to blow past the CTR threshold with a single $50,000 withdrawal suggests urgency that outweighed the desire to avoid reporting.
What the $62,400 in cash was used for is not documented in the SAR. Cash, by definition, leaves no electronic trail. That is typically the point.
Deutsche Bank Portal Access
The corpus contains an additional data point about Kahn's operational role. Seized documents reveal Kahn's Deutsche Bank online portal credentials: USERID 867730320z for the Southern Financial LLC account (account number 867730320). The browser metadata shows macOS 10.13 High Sierra running Firefox 65, dating the session to early 2019 (PAPER TRAIL Project, 2026d). These credentials appear across eight or more duplicate document captures, meaning the DOJ released the same banking session metadata repeatedly -- an apparent failure to deduplicate before publication.
This access means Kahn could view and manage Southern Financial LLC's Deutsche Bank accounts directly, consistent with his role as the financial manager of the entity network.
Post-Death Concealment
After Epstein's death, Kahn and Indyke -- as co-executors -- allegedly concealed approximately $13 million in Butterfly Trust assets. According to the USVI v. Estate lawsuit, they transferred funds to three newly created entities naming themselves and their spouses as beneficiaries. This allegation was central to the $105 million settlement (PAPER TRAIL Project, 2026b).
The pattern documented in the corpus is not one of passive complicity. Kahn's roles placed him at the center of financial operations: sole signer on the primary operating account, co-trustee of the trust that disbursed $2.65 million to beneficiaries, co-executor of the estate, and the person who withdrew $50,000 in cash eight weeks before the world he managed collapsed.
References
New York State Department of Financial Services. (2020, July 6). Consent order: Deutsche Bank AG [$150 million penalty]. https://www.dfs.ny.gov
PAPER TRAIL Project. (2026a). TD Bank SAR extraction: HBRK accounts, cash withdrawals, wire details [Research document]. td_bank_sar_extraction.md
PAPER TRAIL Project. (2026b). Entity ownership: Corporate roles, Butterfly Trust, USVI settlement [Research document]. ENTITY_OWNERSHIP.md
PAPER TRAIL Project. (2026c). Last Will and Testament [Corpus document]. Request No. 2.pdf
PAPER TRAIL Project. (2026d). Observations: OBS-2, Deutsche Bank portal credentials [Research document]. OBSERVATIONS.md
Government of the Virgin Islands v. Estate of Jeffrey Epstein (V.I. Super. Ct. 2020) [$105 million settlement].