EFTA01142623.pdf

&RR SECKENDORF HASSON & REILLY, cm's LLC 3000 Marcus Avenue Stine 3W4, Lake Success, NY 11042 Phone: 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 certfied return receipt for proof of timely filing. Please be sure to call if you have any questions. Sincerely, DAVID M. HASSON, CPA EFTA01142623 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 EFTA01142624  ,t,ctud.c0 Record of Authorization to Forrn 114a Department of the Treasury Electronically File FBARs (See instructions below for completion) * ez • Financial Crimes Enforcement le' Network (FinCEN) Do not send to FInCEN. Retain this form for your racerdis. October 2013 pait 1.t: Persons who have an obligation to file a Report of Foreign Bank and Financial Account(s) 2. Owner first name 3. Owner M. I. 1. Caner last name or entlys legal name EPSTEIN JEFFREY 5. Spouse first name 6. Spouse It I. 4. Spouse last name (If Jointly tiling FBAR - see instructions below) gwe declare that give have provided Information concerning 2 (en er number of accounts) foreign bank and financial account(s) for the fling 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 from FInCEN, answer g this dedaration, it is mylour legal resp onsibity, not that of the preparer listed in Part II, to timely 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 VP° b e L EIN SSN/ITIN Foreign taliLID i YYYY 13 Spouse TIN 14 TIN a EIN 1. Spouse signature 12 Date type b SSNATIN WA /DO 1 ltNYY C LForeign - F-- Pitili aA Individual or Entity Authorised to File FBAR on behalf of Persons who have an obligation to file. 16. Preparer first name 17. Preparer M.I. 18. Preparer PTIN 15. Preparer last name CPA DAVID 19 Address 20 City 21 State 22 ZIP/postal code 3000 MARCUS AVE STE 3W4 LAKE SUCCESS NY 11042-1009 24 Prepare?, (item 15) employer's (Entity) name 25. Employer EIN 26. Preparers signature 23 Country code RR, CPA'S LLC Instructions for completing the FEAR Signature Authorization Record y authorized to perform such This record may be completed by the individual or entity granting such authorization (Part I) OR the individunVenta must be signed by the individuagsyen tity granting the authorization (Part I) and the individual/entity that wit fie the services. The completed record system. (See hfip://bsaefiling .fncentress.go vensinhtrri for nsuishation). FBAR. The Preparer/filing 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 spouse must also If the account owner is filing an FBAR folntly with his/her spouse, the spouse must also complete Part I, items through 6. The 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 fib 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 numbers). on behag 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, toms 19 through 23, Is that an employee. Record the employer's information (d any) in items 24 and 25. If the preparer does not have a PTIN, leave employer if the preparer is 26 of Part II Indicating that the FEAR will be glad as directed by the authorizing authority. kern 18 blank. The third party prepare/ must sign In kern 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. CBAA0301t. 02115714 Rev. 10.4 July 11, 2013 SAA EFTA01142625  ***dirk***** ********** DO NOT MAIL --- MUST BE ELECTRONICALLY FILED FinCEN Form 114 REPORT OF FOREIGN BANK I Iles repots tot calendar AND FINANCIAL ACCOUNTS year ended 12/31 Depattient of Me Infamy OKI no. 15964009 Do NOT file with your Federal Tax Return 2014 Do not use previous ecitIons of this form Amended (Rev teektreber 2013) leadV4Filerinhannation 2 bps caws • pile/Mail b OPereemNP c Deaco/Son Consolidated • Ficluaary et Other — Dar bee I Forage bentitlearne (Compreple mkt( gem 3 Is not apyikable) S InctivIdua.'s daft of bit 8 U.S. Teepee Identification Number 3. ne bye ellACKWYYY aTne Passport Foe* TN D Other SSNIT1N NOW ha no US M an Monter 4 ilkollon DEN attester 7 Melamine c County ol este 1/20/1953 ledge InIVa1 8. Sore 6 Last Nene et °Natalie* Neer EPSTEIN JEFFREY 9 Carat addles (weber, ;beet. and apadmerd or Ste ranee° 6100 RED HOOK QUARTER 83 11 SUM 12 2Throslal Cody 11 Canby 10 City • ST THOMAS VI 00802 US 14a Coos ire filer have a finarclar arrest et 25 or more aflame recycle? Yee Err tot* number of nowt Do not temples Part II or Part III. but maintain records of Be inernaikr. M accaults? 14b Does tie Ns have statuette euhotiry over tut no Sendai inlerest In 75 or more finenclet Erie( told muter ol accounts Dempee, Pet V, Acrd 34 111010 43 for each person 00 WelOSC nehall to filer has eraker eatery. Yes N th 1PartillIntomiationontlnancialaccount(s)ownedseparately u Other — EMU hare below 160 AmomA 16 Da Type ci Domani a Unk b I 1 Swaim c 15 maximum value el necotat dUrfe0 wander tea (See instruction under MC/Mtn Onn4111/ f440 • 17 NW* of Frontlet Instituter e welch amour is held PART II INFORMATION WILL PRINT ON PAGE 2 18 Ammer number or efts designation Is eared addies• (amber, street. or suet nuttier) el financial Institution in *Nth account is held 21 SW1e6 it kitten 22 Forcer postal ore. rearm 28 County 20 City action. Signature: 44e Check two (XI Y net rare is completed by a tird parry lamer and mapkie Iw trel party premier 46 Far nae. i not lepoithe a Parreal at 46 13.0. COMODOYYYY) 44 CIS $411411/0 This dale will seAo4ill Men We - 110 101701i en be eiottronitelly FEAR s etecherkelly Maned Maned when Wad 47 Reamers UM name 48 post tome 49 sa 150 Check If 151 TIN TIN 51a bee rX PTV CPA DAVID OTN ssreerm Fortagn Third Party bee 31EN Preparer SBA, CPA'S LLC fixecm Use Only 56 017 57 Sete 158 P/Poste[Cote 59 Country 55 Neer° andle11Miner. street. npelment or mule nitekai) 3000 MARCUS AVE STE 3W4 LAKE SUCCESS W. 111042-1009 US more financed atoms In foreign countries. as 'mulled byte Dotaitment of se This font sated be used to report a financial Interest in. strata authority. or other °Mealy our one or See instortions ter Mallon& TreasyryRooraions 31 CFA 1010358 No won r temired 9 be snare value of the =outs dd not emceed $10.007. PRIVACY ACT AND PAPERWORK REDUCTON ACT 18311[£ IniontratIon on FrICEN Farm III in IC4OITLYCO wit 5 USC 552a (a) Paean( tote tematreseents al Public law 53.579 (Primary Ad of 1974). (etc•• * hereby ;Mon Mat the eerily to mind 91.56; USC USC The Pit00Pal Parma ter colecteg ben mama en s to assta manhanarce of needs where nth means et 1.10:441 have a ;$ Pick Lac 31 5314: 5 301; 31 CM 1010.35°. hlth degree el usefulness In criminal tax, or reoiMoly Inws6P10•• or Procadket. The ISOM:WM collected may be plaided to those offers ard trnMayeed of arY01r5fterit orris of tat be reload Warr Mar sewn* or money ey bra oniod saes on yea Departmcra ot 116 itgapry *to ham a need fare roars In fie performance of lair Stabs. The records way department or agency for ma ln a crimina bu. or rellufater l 'i waSOPStacr or proceeding. The information collected may NSO be matted le aptinrdale state. local. request el tat head of ash marda ory. Cal and crinfinsl paraffins. intuit/1In rennet and spear law ralatemint end regiiktn,y pnrccellei ba as pert:mance of heir crelictal autlos. DIelaut• of tip 'rewrote° is for failure to No a mood. for leas to smelt Information, and ter nitro • Nee or &CERAMIC= a the C110t nee Ton $505.04:0 ard IncisonmeM of rot moo that Ave yeas, are prodded The Sod& Sentry nuts! wit be tdeO as a meats to ideate), tie fraudulent react Olsclowiti of Se Social 14001y runts, s rerratcry. The ato* to collect a 31 CFR 1010.350. 60 minutes gra, (execrator; or w eed keeper. dipancena en odiyaaar IndniAart who figs the open 11ss estimated teeny burden instodabd wflh this collocate of leserapon a be decked to To Unreel Comm Erforcement Network. P.O. Box citeenslancias. Canners recording to &coney of Pa buden itstneslet, asi sumesticas for reduckg he burden Moue 39. thank VA 22188 Atha Steelfletuletery Peter. Rev 5.7 -613!2013 BAA FMAA02011. 03.46114 EFTA01142626  ***** ***** ********** DO NOT MAIL --- MUST BE ELECTRONICALLY FILED Pert 1_1Information on financial account(s) owned separately FinCEN Form 114 Page Number Complete a separate block for each account owned separately Add an additional Part I I page as many tirnes as necessary in order to provide information on all accounts 2 of 2 1 Intro Nee Mender Yea 34 Cheri appropriate Identeleinon number 6 Lag name a orgenimien norm Thisayer ICentiflabon Numbly 2014 0 Forebn identificaton Amber Enter elamilcaticri number new EPSTEIN 16 Type ol Kowa • ask b I I soar Other — Enter bp, beim 15 Maximarn vahe of account during sandal* year 150 amount (Sim Insehfons oda mussily 'mow,* 2122 2) tnknom 98,894. 17 Nemo of Firdenclal Intilltullion in which wand to Ps BNP PARIBAS 18 Accost number or oar deilgrano° 19 Meng address Nenber, street a sues number) or OnenciM habitation hi beach anoxia Is Mid 16 BOULEVARD DES ITALIANS 23 20 City 21 SUS. 2 Isom I 22 nolo 00,031 code, Simon PARIS 75009 FR Bank b atlas Crain — Entry iypa betty 1$ IntlinUT an al ancourt Arta car d& year (See Instructions under Monetary amoubs, Ono 2) 110,267. 17 Name of financial stab ion in which acme( Is nod BNP PARIBAS Is &crown meta a other desihailian l 19 Malting edam (number. Neal. a cute flunk° or financial institution in whit, account is held 25 Danny 20 City PARIS FR 15 master, win of accost On* carder year edge Instruc6ane hoer Monetary anionic, nap 2) 6 U Samar I JCS" — Enka type below 17 Nara of Francini institution a which acannt is laid 16 Account marts a other desecration 19 Merin bildmst (number. street or auk rester) d finarcal inshullan k which account is head 20 Clly 21 Stan, it imam 72 Foliar poshl cads, if known l 23 Canby 15x Anna 16 'Typo el account a Ulank b U Saurian c LIMN. — Enter We below 15 Maximum sane of accurst chrism calendar year (Sao ininann under Monetary iltrOnliS. step n trencen 0 17 Nome of Mancha Instate:xi in when nowt le Mid 16 Account runner a ohm &alb-talon 19 Molise address (rumba, street. a sale nuance) al rlsroinl Mauls In wadi aocoud is hold 21 State. if known 22 For postal code, II known 20 City 16a Arnaud 16 2).Pe cif account • I jeank b Secu Oar — Enter two beav 15 Macirman value al account dieing Sauter net (See imitations trader Monolog amounts, nap 17 Nana or Franca' Institstiart whith accost is held 16 Account number a attar cassignetor 19 Malay address (number, street. or alto menber) of finrclel irstinition k ankh account is held 21 Slab, if known 22 Soudan Point code, if known 21 Canty 20 Oily 16 Type of accost al j Bank b I I SeaMties o Ober Leer type Mom 15 Mailman are ot account drag calendar year 15a Ammar (Sly emanations under Monetary amosints, slap 2) unloynin 17 Name of Fbanolal In In which accent is tea le Account number a oar des*, tale. 19 Mating actass (number, and. or Ste lumber) of filarial bantam in latch amxint S held 21 Stele. If Mom 22 Foram sestet code, 9 known 23 Camay 2• qty rekracroa 02826/14 EFTA01142627