Richard D. Kahn, known as Rich Kahn, was Jeffrey Epstein's accountant from approximately 2005 until Epstein's death in 2019 and subsequently served as co-executor of Epstein's estate. Operating through HBRK Associates Inc., a firm based at 575 Lexington Avenue in New York, Kahn managed Epstein's day-to-day financial operations, coordinated property management across multiple estates, processed wire transfers, and maintained signatory authority over numerous Epstein accounts. The archive contains 92,544 emails involving Kahn spanning from 1990 to 2019 (end date data corrupted), making him one of the most active correspondents in Epstein's network. Following Epstein's August 2019 death, Kahn was named co-executor alongside attorney Darren Indyke, with each designated to receive $250,000 in compensation under the terms of Epstein's will. Kahn has been subpoenaed by the House Oversight Committee and has faced scrutiny from Senate Democrats regarding his role in Epstein's financial operations, though he has not been charged with any crimes.
Background#
Rich Kahn worked as an accountant for Jeffrey Epstein from approximately 2005 through Epstein's death in August 2019. He was a principal at HBRK Associates Inc., a firm whose name derives from its founding members Harry Beller and Richard Kahn, both longtime Epstein accountants. The firm maintained offices at 301 East 66th Street and later at 575 Lexington Avenue, 4th Floor, New York.
According to public reporting, HBRK Associates had signatory authority over Epstein's accounts at JPMorgan Chase and other financial institutions. Suspicious Activity Reports (SARs) filed by JPMorgan noted that Kahn and his company had signatory authority over Epstein's accounts, flagging more than $1.3 billion worth of suspicious wire transfers. In February 2024, The New York Times reported that Kahn testified in a confidential deposition that he learned about the worst of Epstein's activities only after his death, and that no victims had asked him for help.
Following Epstein's death, Epstein's August 8, 2019 will appointed Kahn and Indyke as co-executors of the estate. Each was designated to receive $250,000 in compensation upon completion of probate. In 2019, both men were listed by the FBI as co-conspirators of Epstein, though neither has been charged with crimes. In January 2026, the House Oversight Committee formally issued subpoenas to Kahn, Indyke, and Les Wexner compelling their testimony about Epstein's activities. Senate Democrats have also demanded to know why the Department of Justice has never questioned what they characterized as "Epstein's core trafficking henchmen," including Kahn.
Lawsuits filed in 2025 by Epstein victims against banks alleged that HBRK was used to "set up fake companies, send hush money and other illegal payments to his sex-trafficking victims, and otherwise develop false schemes to protect the operation and control the victims."
Correspondence with Epstein#
The archive documents extensive daily coordination between Kahn and Epstein spanning more than a decade. Kahn handled Epstein's financial transactions, property management, staffing decisions, vendor payments, and charitable donations, functioning as a chief operating officer for Epstein's personal and business affairs.
Financial Operations
Kahn processed numerous wire transfers on Epstein's behalf, often on short notice. In June 2019, Epstein directed Kahn to convert dollars to euros and wire €11,150,000. Days later, Epstein instructed "please wire 10000 immediately", demonstrating the rapid-fire nature of their financial coordination. In July 2019, Kahn cancelled a wire transfer at Epstein's request with a brief "please canal this wire thank you."
In 2010, Kahn coordinated loans to individuals in Epstein's orbit. When Epstein directed Kahn to "loan 25k" to a recipient in June 2010, Kahn asked if paperwork should be signed for multiple wire transfers totaling $50,000 over several months. Epstein instructed Kahn to wire a loan to Reinaldo Avila da Silva for osteopathy school tuition in London, with Kahn copied on the message reminding that "to avoid a gift tax filing it must be a loan."
Kahn also managed payments to Epstein's foundations. In June 2010, when Epstein directed Kahn to "send john brockman 50k from foundation for edge.. and fed ex a check to me for 10 k for eta phi beta", Kahn responded asking if checks could wait until the next day when the signatory would be in the office.
Property and Island Management
From 2019, the archive shows Kahn deeply involved in coordinating operations at Epstein's Little St. James and Great St. James properties in the U.S. Virgin Islands. He directed staff on construction projects, approved contractor payments, and managed logistics for the islands. In June 2019, Kahn told Myla Trestiza to "take charge with boat logs so that you and Philip have control of all people coming and going from both islands", evidencing his oversight of visitor tracking.
Kahn coordinated the delivery of a shade structure to Little St. James, inquiring why a contractor's truck couldn't go on the "bubbler barge" run. He managed gym floor installation bids from contractors, telling Ann Rodriguez that "anna job is not yet approved by pokey as I am dealing with im and EB will know more tomorrow". When a barge was not ready for use, Kahn forwarded the status report from the captain to Epstein's staff, coordinating property logistics.
Kahn received regular photo updates on construction and maintenance work. Staff sent him images of completed painting at the "Cottage (Painting Completed)", the "Tower", "Pebble Beach", and the "GSJ Pool", all properties on Great St. James island.
Staffing and Operations
Kahn held approval authority over hiring decisions across Epstein's operations. In June 2010, he complained to Epstein that "all new hires should be approved by me. I just got an email yesterday at 5pm that they hired someone for Island Grounds on 6/21/2010", expressing frustration at being "left out of the loop." He coordinated with Bella Klein on payment processing for vendors and arranged meetings between Epstein and various parties.
In November 2010, Kahn updated Epstein on meetings with accounting firms and interviews with IT candidates with "some Apple experience." He managed employee benefits issues and coordinated with Epstein's legal team on administrative matters.
Charitable Donations
Kahn processed donations from Epstein's foundations to academic institutions and other organizations. In 2012, when physicist Seth Lloyd sought a $100,000 donation for his MIT research, Seth forwarded the request to Kahn, writing "I reed this email and have passed it on to Rich Kahn". In 2014, when Lawrence Krauss inquired about donation processing for a postdoc prize, Epstein told him "rich kahn" was the contact.
In June 2017, when Peggy Siegal sought tickets to an Elton John charity dinner in London, Kahn instructed Bella: "bella please pay from Gratitude 30k for 2 tickets roved below you may want to coordinate with peggy office on receipt of check vs sending to chariy."
Response to 2019 Arrest
In the immediate aftermath of Epstein's July 2019 arrest, Kahn shared news coverage with Stewart Oldfield, sending links to articles about witness tampering allegations and Epstein's net worth, writing "another crazy article..that links us". He also forwarded an article about Leon Black keeping Epstein as a charity director after Epstein's 2008 plea deal.
Connections#
Kahn's most frequent correspondent was Epstein himself, with 43,944 shared emails. He worked closely with Bella Klein (7,674 shared emails), who handled bookkeeping and payment processing; Lesley Groff (6,977 shared emails), Epstein's longtime executive assistant; and Darren Indyke (4,935 shared emails), Epstein's attorney and eventual co-executor.
Kahn coordinated extensively with property managers including Ann Rodriguez (5,870 shared emails), Daphne Wallace (5,086 shared emails), and Myla Trestiza, who managed Epstein's Virgin Islands properties. He worked with Larry Visoski (3,582 shared emails), Epstein's pilot, on travel logistics, and with Deutsche Bank representatives Vahe Stepanian (3,443 shared emails) and Stewart Oldfield (5,408 shared emails) on banking matters.
Kahn also corresponded with Karyna Shuliak (3,319 shared emails), who assisted with property furnishings and purchases, and construction managers Brice Gordon (2,950 shared emails) and Michael Glidden (1,745 shared emails).
Document References#
Kahn appears extensively in court documents as co-executor of Epstein's estate. Multiple civil lawsuits filed by Epstein's victims name "Darren K. Indyke and Richard D. Kahn, in their capacities as the executors of the ESTATE OF JEFFREY EDWARD EPSTEIN" as defendants, including cases filed by Juliette Bryant v. Indyke, Jane Doe 1000 v. Indyke, Teresa Helm v. Indyke, Anastasia Doe v. Indyke, and numerous other plaintiffs. These cases were largely stayed or dismissed following the establishment of the Epstein Victims' Compensation Program, which the co-executors administered.
Epstein's Last Will and Testament, dated August 8, 2019 and signed just two days before his death, appointed "DARREN K. INDYKE and RICHARD D. KAHN to serve as the Executors of this Will." The will directed that each executor receive $250,000 in compensation upon completion of probate and granted broad powers to manage the estate.
The Virgin Islands government sued the estate, naming "DARREN K. INDYKE, in his capacity as the EXECUTOR FOR THE ESTATE OF JEFFREY E. EPSTEIN and ADMINISTRATOR OF THE 1953 TRUST; RICHARD D. KAHN, in his capacity as the EXECUTOR OF THE ESTATE OF JEFFREY E. EPSTEIN", alleging the executors facilitated and benefited from Epstein's sex trafficking operation.
Deutsche Bank KYC (Know Your Customer) documents list Kahn as a "Trustee" and signatory on Epstein's "Butterfly Trust" accounts, alongside Darren Indyke and Ghislaine Maxwell. These documents detail Kahn's role in managing accounts that processed millions of dollars in transactions.
One lawsuit against JPMorgan noted that HBRK Associates Inc. was named as a defendant entity in the case Jane Doe 17 v. Indyke, alleging the firm facilitated Epstein's operations.
Visits to Epstein Properties#
The archive documents Kahn's operational oversight of Epstein's properties but does not clearly establish personal visits by Kahn himself to the properties. The correspondence shows:
Manhattan Townhouse (9 East 71st Street)
- Scheduled appointments: Calendar reminders show Kahn met with Epstein at the townhouse on October 22, 2013 at 1:45pm, July 12, 2017 at 11:00am, and other occasions
- The townhouse served as a meeting location where Epstein conducted business with Kahn and other advisors
Little St. James / Great St. James, U.S. Virgin Islands
- No documented personal visits by Kahn to the islands found in the archive
- However, Kahn exercised extensive operational control over island activities, coordinating construction, staffing, boat operations, and visitor logs remotely from New York
- Kahn directed Myla Trestiza to maintain boat logs tracking "all people coming and going from both islands" in July 2019
Other Properties
- Palm Beach residence: No visits documented
- New Mexico ranch: No visits documented
- Paris apartment: Kahn coordinated payment for window replacement work but no visits documented
The correspondence indicates Kahn primarily operated from HBRK Associates' New York offices, managing Epstein's properties and finances remotely through staff coordinators and electronic communications.