EFTA01136011.pdf

&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  ,t,ctud.co Record of Authorization to Forrn 114a Department of the Treasury Electronically File FBARs (See instructions below for completion) * rt le' Financial Crimes Enforcement Network (FInCEN) Do not send to FInCEN. Retain this form for your racerdis. October 2013 .. .. . 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 2. Owner first name 3. Owner M. I. EPSTEIN JEFFREY 5. Spouse first name 6. Spouse It I. 4. Spouse last name (If Jointly tiling FBAR - see instructions below) 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, Crimes Enforcement Network (FInCEN) a and complete; that Wee authorize the preparer listed In Patti to complete and submit to the Financial Report of Foreign Bank and Financial Accounts (FBAR) based on the information that I/we have provided; and that lAve authorize the preparer Inquiries and resolve issues relating to this submission. Uwe acknowledge that, fisted in Part II to receive Information horn FinCEN. answer g 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 nohvihstandin to do so. 7. Owner signature (Authorized representative if entity) TirDate 9 Owner or entity TIN 10 TIN a Vile b e L EIN SSN/IT1N Foreign tat1LID f YYYY EIN 1. Spouse signature 12 Date 13 Spouse TIN 14 TIN a type b SSNATIN WA /DO 1 ifitYY C LForeign .epee, Individual or Entity Authortted to File FBAR on behalf of Persons who have an obligation to file. 16. Preparer first name 17. Preparer M.I. 18. Preparet PTIN 15. Preparer last name CPA DAVID 19 Address 20 City 21 State 22 ZIP/postal code 24 Preparers (item 15) employers (Entity) name 25. Employer EIN 26. Preparers signature 23 Country code SIM CPA'S LLC 90-0436485 Instructions for completing the FBAR Signature Authorization Record to perform such This record may be completed by the individual or entity granting such authorization (Part I) OR the individualtentily authorized must be signed by the individual(s)/en tity granting the authorization (Part I) and the individual/entit y that will fie the services. The completed record registration). system. (See hfip://bsaefiling .fncentress.gov /main.htrri for FBAR. The Preparerhiling entity must be registered with FinCEN BSA E-File Read and complete the account owner statement In Pall. owner should complete Part I, items 1 through To authorize a third party to file the Foreign Bards and Financial Accounts Report (FBAR), the account 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) 4 through 6. The spouse must also If the account owner is filing an FBAR folntly with his/her spouse, the spouse must also complete Part I, items one of the spouses of the Jointly owned sign and date the report in items 11/12, and complete items 13 and 14. A third party preparer may be preparer (spouse) that will file the FBAR foreign account In this case, both spouses must complete Part I of form 114a in its entirety. The third party use such terms as see above, or same as Item number x ). on behalf of both spouses will complete Part II in its entirety (do not of the preparer or the preparers Complete Part II, Items 15 through 18 with the prepares information. The address, Items 19 through 23,IfIsthethat preparer does not have a PTIN, leave employer if the preparer is an employee. Record the employer's information (dany) in items 24 and 25. directed by the authorizing authority. kern 18 blank. The third pasty prepare/ must sign In nem 26 of Part II Indicating that the FEAR will be tiled as in Part I, should retain copies 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 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. CBA40301i. egflart4 Rev. 10.4 July 11, 2013 SPA EFTA01136013  ********** * * * * * * * * * DO NOT MAIL --- MUST BE ELECTRONICALLY FILED FinCEN Fonn 114 REPORT OF FOREIGN BANK 1 Tak report Is lor Mond& AND FINANCIAL ACCOUNTS >eer ened 12731 Departnient of te Treasury 01/13 no. 1506-0039 Do NOT file with your Tederst Tex Return 2014 Do not use previous erStIons of this form Amended Gav Spaat 2013) Filer information 2 Type «Film •p leavidual I OPerintriNp t DCorpongon d Colsolittaled • El Ficktiary Ober — Ester boe Foreim Panlik:~ erConalele gakt Rem 3 Is n* appactrbley 5 InclivIduars dab of bib Men alweter 3. 11N bps giSSIUMN a TYPe D Passend D Foretn TM 11 Ober b11.143D/TYYY a SW laas no Lt5 klentlikalloh Panter ecenpkte Man 4 DE1N b Nieter 7 Fint Name c Country el Isve 1/20/1953 8 aas Initlal 8. Stars 4 lastdan aOrpankaVettkon EPSTEIN JEFFREY 9 Beting addrea (mieter, stoel and opetenl or mbo ~ober) 6100 RED HOOK QOARTER B3 II Va 12 2791Øl code DI Cargo/ 10 eà ST THOMAS VI 00802 US 14a Doos be film hem a finarnial bami el 25 or more emnes nceourM7 9 va Ener total ~maar ol fout Do nol omelet/ Part II or Part III. tut raintain moords of te ~Pon. Da. 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 Complete Part ar. gene 34 trough 43 b each wam on tee Sehall te tier has sitnatMll aubordY• re IMaaj Information on financial account(s) ovned separately Ober — Eger type bobs 16 Typt« account a t IOar* b r I Seartftes c 15 ~rum nek* al account Mat% cafedm Raf (Sta hemsene ende Aerot tY 414014"4140 2) 17 Hang of grondelInstilkon 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 21 Slete, If known 22 ronde" postal wik termen Carl? 20 GR), Ma Check hen IXIi ilt reaal is congleled Werk ] Pak/ PreParar ad ~PIS 8m Ø Pal" Ifiltraler 'Ska- 45 Fee Me, b nol reportInt a Personal ur 44 OM* (11INDDIVYYV) 44 Film Sepots, !!tipdak ril aulotill ween ta 11g nood va be tenctonicolly FElaR b erechordeellystmed algoed ellen filmt 48 net name 49 la 150 Check n 51 TIN 51a TUI bye Pree 07 Pronter: lel nare setentienel 9914417t4 31 Forelan Third Party CPA 52 Con'act gehore no. 524 Exl 55 turnt. name 54 Pam'. 1lN 11Nb,* Elv Preparer Paar SHR, CPA'S LLC 90-0436485 Use Only 57 State 58 ZIP/Pastel Code 58 Country 55 maar° !Meest (nuabar. snee, neerboog or aui nuntm) 54 ai US financier co" In brei countles, as required by te Doorboog or te Ibis font ~d mi ~I lo recort e &gnoe, Intenst In. sIgnakre aulhaity. or oma outogy mee ons of more Sec insta:bons lor defobons. No wort e febèred if bei aggingele VOL< of lbe *CCOUntS dil not eccerl $10.000. Tressury Rsoulairoras 31 CFR 1010.350. skaØPAPERWCREDUCRO PRIVACY N RK ACThtillt£ tang bloringion on FIWEN Ferm 1141n morfine wil 5 UW 557s (e) Paraat* to te requironeMs cd Public lang 93-579 itktracy Ad of 1974). race b liertiby Oma trol b• aulhogy b 31 The 0080 Pal FerPose lex colocting tie inlormatim e b assen ~garoe «report Willffiá ad) IIJPOtt of feCiXdS uwe :$ PUblIC tam 91-5513; UW 5314: 5 WC 301; 31 CER 1010.33°. 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 Te geronk may be refornedWrg ober dopen* nr regency a be timend Sabra upon Departner* or ir Tremen tete have a meed fra M teards In te performance ot bei Sem. infOnrabon oollegod may &babi Prereged b aloproorbie state, wal. request ot Ta houd of gab depertment or sgenb• 10r a h a aantelt tas. or rellobtry teasteation or proceeding. Cel and «triool penallios. inolufing in eenst eng Igor law cedoroment Mud reig.gastwy parscene le be prefonnanon or Mek eed& ~los. Dledosui• a bee 1nfortnetion is m,ydawy. br oirainstanoas a fine ot eot rote bal 5500.000 afd lmgcisonmere ot me mors tree ave )sars, are Pfigtad leame 10 bio a Wort, lor teWa b sØ Woonstion, arie sti 0•00 • felst a lbo Soda' Steurt/ nut! MI be tsed as a mams b itlenley ms fraudolont moet (*doms or be Sorial %neb momber is troneettay. lie auto* 10 coatct is 31 CER 1010.350. Is 60 aanga rm rawoodontot rating keopor, deptnap et inclIvijual indngkral lbo rees te report The estImaied overige omen associse ion mb collecten of ~om nabob3 be borden baad be dirscted lo to Fatargal Crimes Ertorcement Nework,EE. Box citosnstances. Conments regardirg te accuracy of OM borden cs6nele, and suppegions lor 39, Vlrinnex VA 22183. Ann: Me of Raadden Pdicy. Rev 5.7 • 6f3/2013 BAA FEAA02011. 03Øf14 EFTA01136014  ***** ***** ********** DO NOT MAIL --- MUST BE ELECTRONICALLY FILED Pert 11_1Information on financial account(s) owned separately FinCEN Form 114 Page Number 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 2 of 2 1 Nand for Mender Yale Chuck apeman* Idenufkiltron number bast name ce orgimialas norm Taxpayer landflabon Nate 2014 Forthon ideal/Inaba number EPSTEIN lanai nutter beec Bonk b U SoarMbs a I0thr — Eater type balm 15 Maximum was of account duaq calesdar year 15a frarroure Insetafain war Monatary *moatt, OW 2) adman 98,894. 17 Marna of Flremitil Institution in Mich Kama la imia BNP PARIBAS 18 Avast meter or allw designation IS WON address (number, street a sit Mit 0 al Oneecial itsliSdan kr which Emma Is Mid 0293300000062351 16 BOULEVARD DES ITALIANS 21 Mae. Imam I 22 FON* — code, V Norm 20 City 75009 PARIS Bank b mites Caber — Enter type beim. 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 19 Mailing alarm (number, atm& a sub number) or financial instil/AM in Mach account is held 0293300030061444 16 BOULEVARD DES ITALIANS 23 cm/dry 20 city 11 Ma Renown I 22 Pareke Peal cods. if known 75009 FR PARIS edair — Enter type below 16 Type of moat • Uillank b USecuales j E 15 Maimum Moe of appal dire* caerdar Oar S. Mast (Um instrustors mar Mcnotary anotinta. sap 2) 17 Name of Francial institutias Si which accom is lad 18 Account motor or other designetim 19 martin address (number. street. or wale farts) d financial inserullan in which account is NM 21 Stale, if known 22 Foliar postal code, if knovm l 13 Country 20 City 15• Mica 16 'Typo or account a Lida* bUSecureass eliOlher — Enter lore baba 15 Maximum Moe of await tar* calendar year (See inseedenkt under Monetary errat. step n Maim 0 17 Name a remota Inanition in wadi atom* iv Mid 18 Account Mentes or an Magadan 19 Meiling address (rumba, street or ado nuts) of financial Inseuticas in with amount it hold 21 Slat...Venom 22 For postal code. if loom 20 City 16a Anna 16 typed account • MBank Seca Mier — Enter two below 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 16 Account roam a odor compete 19 Madly address (number, street or who ratted of fins-alai irselution in With aCcount is hold 21 Sista, d known 22 Foreign Pods, code. if known 23 C.ormay 20 City 15a Amount 16 Type of accost al I Bank Hiawatha alit:Ana -- Enter type below IS Madman aloe of account diabg calendar year Maws (Sam nwencdons under Monetary arroonts. step 1) 17 Name of Randal InsieutOn b which commie hold Maya Mabel or olw dent, am 19 Malin° sonless (number, anat. or seta noted at final& baltdort In aids wawa S hold 21 State. d Nam 22 Facial metal code, 9 town 23 Cowley raNuitioa 02878714 EFTA01136015