Andrew Farkas

Andrew Farkas appears in the Epstein email corpus from at least November 2005, when he and Epstein were photographed together front row at the 10th annual Victoria's Secret Fashion Show ⁷. The correspondence across the following 14 years comprises nearly 2,000 emails reflecting a relationship that combined personal warmth with ongoing coordination across business, real estate, and financial matters ³. Farkas described Epstein as "one of the blessings in my life" ³. Epstein visited Farkas during his 2008–2009 jail work-release in West Palm Beach, and Farkas visited Epstein's private island ³. The calendar record documents regular lunches, breakfasts, and telephone calls through at least March 2019, when two scheduled calls appear back-to-back (March 12 and March 15, 2019) just months before Epstein's July arrest ⁸.

In November 2010, Epstein wrote to Farkas: "Prince Andrew, the other one, will be at my house all week...breakfast?" Farkas accepted and attended the following morning at 8:30 ³. Jonathan Farkas, Andrew's brother, maintained a separate direct email relationship with Epstein comprising 20 or more emails; their topics included Trump-era politics, stock tips, and introductions including an Adam Wyden/Elon Musk connection. Jonathan Farkas told Epstein in an April 2019 email: "Told you Barr would protect Trump known him for 50 years" ⁷. The Farkas brothers are connected in the dossier as Jonathan Farkas Connection #576.

The core documented business relationship between Farkas and Epstein was a 50/50 ownership of American Yacht Harbor (AYH) in St. Thomas, U.S. Virgin Islands, structured through IGY-AYH St Thomas Holdings LLC (USVI jurisdiction). Farkas acquired AYH in January 2007 through Island Global Yachting (IGY) for $25 million from Sun Resorts, and invited Epstein to invest as an equal partner after Epstein's 2006 felony prostitution charge ²⁹. Epstein's 50% stake was held through IGO Company LLC, registered at the AYH address, and was not disclosed publicly until a 2018 deposition ²¹⁰.

Both partners received U.S. Virgin Islands tax benefits described in the record as reductions of up to 90% on personal and corporate income tax; the record states Epstein saved over $300 million through USVI tax arrangements ². Farkas's firm IGY, operating from 717 Fifth Avenue, 18th Floor, New York, managed the day-to-day operations of AYH. Epstein negotiated directly with IGY on lease terms, requesting in August 2009 ten free parking spaces and no rent escalations ⁴. Financial disputes are also documented: a connection record notes Farkas extracted $4.5 million in management fees against Epstein's $250,000, creating friction between the partners Connection #933, ¹¹. Harry Beller, Epstein's financial staff member, reported to Epstein on AYH operations and requested the 2012 audited financials and Form 1065 for Darren Indyke's review ².

Farkas also sent Epstein an announcement of an IGY acquisition in May 2013, copying Cecile de Jongh (former USVI First Lady) and Jeanne Brennan on the communication ⁶. In December 2017, Epstein complained to Farkas, Richard Kahn, and IGY CEO Tom Mukamal about an ongoing fuel outage at AYH: "when we called tom together, we were told the fuel situation was a one day event. two weeks later no fuel." Farkas replied: "Not in our control. At all." ⁶. Farkas sold IGY to MarineMax for $480 million in 2022; the Epstein estate had previously sold its AYH stake in 2021 ².

Farkas held the two deepest formal fiduciary positions available in Epstein's estate planning. He was named co-trustee of Epstein's 2001 Trust One alongside Darren Indyke and Jes Staley, and was named successor executor in Epstein's will alongside Staley, "singly and in the order named" ¹. When Epstein revoked Trust One in 2012, Indyke and Farkas executed the Amended and Restated Trust Agreement: Indyke on January 27, 2012 and Farkas on March 1, 2012 ¹. A parallel connection record establishes that Farkas replaced Jeffrey A. Schantz as co-trustee of both Trust One and Trust Two in that same January–March 2012 window, with both trusts revoked in October 2012 Connection #1027, ¹², ¹³.

Farkas's signature on the trust termination documents, alongside his designation as successor executor in the will, places him at the operational center of Epstein's estate-planning instruments rather than as a nominal designee. Indyke, who managed Epstein's corporate infrastructure as in-house attorney, is documented separately as co-executor of the post-death estate with Richard Kahn; Farkas's will designation as successor executor was a backup to that arrangement ¹.

The email record documents Farkas facilitating Epstein's access to USVI banking infrastructure. In March 2019, Epstein wrote to Farkas: "can you ask richard carrion for the local banco popular contact. I want to move more business to them" ⁴. The request was simultaneous with a reminder from Richard Kahn to Epstein to open new Banco Popular accounts "connected to Farkas" ⁴. Farkas and Richard Carrion, CEO of Banco Popular de Puerto Rico, were documented USVI business partners through a joint venture in a USVI port and cruise terminal project as of April 2013; Farkas attended Carrion's wife's funeral in March 2016 Connection #783, ¹⁴. A March 2019 email from Epstein to Farkas discusses Banco Popular decisions and opportunity zone investments together ⁴.

Epstein's April 2014 notes include a mental to-do list reading: "farkas, bitcoin, model gene bank, wyler sat ligt, farkas mortgage, boris bill daf, terje, peace, kazak mongolia" ¹⁵. Island Global Yachting Ltd received a $1,387,800 PPP loan from Banco Popular de Puerto Rico on May 14, 2020, fully forgiven at $1,399,287.90. The lender was the same bank Epstein had sought expanded access to through Farkas's Carrion connection in early 2019 ².

On the Cerberus Capital Management connection: 2015 emails between Epstein and Farkas discuss funds received from Cerberus, per a POGO investigation report Connection #2724, ¹⁶, ¹⁷. Stephen Feinberg, Cerberus founder and current DOD Deputy Secretary, is referenced in 20 documents in the Epstein files, and Cerberus in 360 files; business documents involving Cerberus span 2009–2018 Connection #2724. The nature and purpose of those funds has not been established from the available record.

According to LittleSis records, Farkas was a prolific political donor across both parties. The largest documented recipient was Andrew Cuomo at $211,000; Farkas employed Cuomo at Island Capital during Cuomo's years out of office. Additional recipients include the DSCC ($46,500), DNC ($38,500), Eric Schneiderman ($37,800), the RNC ($25,000), Barack Obama ($6,900), Charles Schumer ($5,800), and Hillary Clinton ($5,200) ⁵.

Analysis of the donation record indicates that Farkas gave $2,500 to Cyrus Vance Jr., the Manhattan DA who declined to pursue Epstein in 2011, and $2,300 to New Mexico Governor Bill Richardson, who also received bundled contributions from Darren Indyke, Richard Kahn, and Ken Starr ⁵. This finding is classified at medium confidence with a synthesis claim type: the individual donations are documented, but any inference about their combined significance rests on analytic judgment rather than direct evidence of coordination.

In June 2025, Farkas settled a federal lawsuit filed in the Southern District of New York — Doe v. Farkas — alleging nonconsensual intimate images. The settlement terms were not disclosed publicly. The case is documented in the operational record at Finding #1226 without source quotation.