VERIFIED FROM USVI REGISTRY 2026-09-06. Last annual report filed 2024 — still filing five years after Epstein's death. Administratively dissolved (lapsed), NOT voluntarily dissolved. NOTE: secondary sources called this a Delaware entity with CT Corporation as agent; the USVI registry lists it as a DOMESTIC VI corporation. Either the aggregation is wrong or there are two entities. Unresolved.

Renamed from Financial Infomatics Inc. DeJongh = USVI First Lady 2007-2015

SAC para 31 (USVI v. JPMorgan, Doc 119, filed 2023-04-12): 'Epstein's lawyer, Darren K. Indyke, and accountant, Richard Kahn, now the Co-Executors of Epstein's Estate, authorized or directed many of the transactions in JP Morgan accounts held by Epstein or related entities,' citing USVI v. Indyke, ST-20-CV-14 paras 8-10, 76-117. ALLEGATION, not a finding.

NAMED DEFENDANT in USVI v. Indyke et al., ST-20-CV-14.

AG COMPLAINT para 76: Indyke and Kahn were 'deeply involved in the financial activities' of Southern Trust, 'which made clear that Southern Trust DID NOT PROVIDE THE SERVICES DESCRIBED to the Government as the basis for tax incentives that allowed Epstein to FRAUDULENTLY OBTAIN MORE THAN $80 MILLION from the Government.' (Complaint elsewhere states $80,576,236.) This is the USVI Economic Development Commission benefit. ALLEGATION.

AG COMPLAINT para 37 — RESOLVES TWO OPEN QUESTIONS. Originally incorporated in the VIRGIN ISLANDS on 2011-11-18 as FINANCIAL INFORMATICS, INC. (the AG spells it 'Informatics'; the registry date matches this row exactly), and CHANGED ITS NAME to Southern Trust Company in SEPTEMBER 2012. The secondary claim that this was a Delaware entity with CT Corporation as agent is therefore WRONG. Officers 2011 to at least 2018: Epstein President/Director and SOLE OWNER; KAHN Treasurer/Director; INDYKE Secretary/Director. ASSETS: $198.5 million at end of 2013; $391.3 million four years later. Tenant at American Yacht Harbor, Red Hook; Epstein described as a 'passive investor' in IGY-AYH d/b/a American Yacht Harbor.

*** USVIEDA 2019 ANNUAL REPORT, TABLE 3: the VIEDC Compliance Division reviewed Southern Trust for 2013-02-01 to 2017-12-31 and issued a finding of FULL-COMPLIANCE dated 2018-11-15 (St. Thomas). Of ten reviews in that table, EIGHT were Non-Compliance and only two were Full-Compliance. Fourteen months later the USVI Attorney General alleged the entity 'did not provide the services described to the Government as the basis for tax incentives' and fraudulently obtained $80,576,236 — over a period that overlaps the cleared review period. Two arms of the same government in documented contradiction. The annual report defines neither 'Full-Compliance' nor the review methodology. Source: usvieda.org 2019 Annual Report (public, ungated).

USVI SETTLEMENT / EDC TAX FRAUD (added 2026-09-10, surgical strike, primary public source): The U.S. Virgin Islands Attorney General's official settlement announcement (Nov 30, 2022) states 'Southern Trust Company, an Epstein company, made fraudulent misrepresentations to the Virgin Islands Economic Development Authority regarding its qualifications for EDC tax benefits' and 'fraudulently induced the EDC to provide such tax credits.' The Epstein estate settled the USVI suit for $105 million in cash plus one-half of the Little St. James sale proceeds (plus $450,000 for Great St. James environmental remediation), including the return of 'more than $80 million in economic development tax benefits that Epstein and his co-defendants fraudulently obtained.' Source: USVI Dept. of Justice, usvidoj.com. NOTE: the corresponding whole-paragraph allegations in the USVI v. JPMorgan SAC (paras 203-205) remain redacted in the DOJ EFTA production; the substance here is drawn from the public settlement statement, not from defeating that redaction.

SENATE FINANCE REPORT 2026-08-04 - BANK OF AMERICA / LEON BLACK INFLOW (added 2026-09-10; primary congressional source): The Senate Finance Committee report (Wyden, released 2026-08-04) documents that Apollo Global Management co-founder Leon Black paid Jeffrey Epstein entities roughly $170 million between 2012 and 2017, moved by wire from Black's Bank of America accounts to Epstein. The report describes the payments as concentrated in 2013-2015 and attributes roughly $140 million of the total to Southern Trust Company. Bank of America did not file suspicious-activity reports on the transfers until 2020 - after Epstein's arrest and death - when it flagged the activity as having, in the bank's words, no verifiable business purpose (the report puts the SAR-flagged amount at about $156 million). Black separately settled with the USVI in January 2023 for $62.5 million; the settlement statement said Epstein used the money Black paid him to partially fund his operations in the Virgin Islands. Black has maintained the payments were for legitimate estate-planning and tax advice, was never charged, and denies wrongdoing. Sources: Senate Finance Committee report (finance.senate.gov, 2026-08-04); USVI-Black settlement (2023-01-20).