Elizabeth Ross Johnson Trust
The Elizabeth Ross Johnson Trust documents a financial relationship between a Johnson & Johnson heiress with a real estate portfolio exceeding $65 million and Jeffrey Epstein, in which Johnson used Epstein’s business address as her own and co-held property with him under an intrafamily deed classification, before the trust was restructured under family co-trusteeship in 1998 and property management transitioned to independent legal counsel.
The Elizabeth Ross Johnson Trust is a revocable trust established by Elizabeth Ross Johnson (1924–2017), known as "Libet" Johnson, the granddaughter of Johnson & Johnson founder Robert Wood Johnson I. Property records from Deutsche Bank due diligence documents 1 place both Johnson and Jeffrey Epstein as co-owners of 375 Mill Creek Circle in Vail, Colorado — a property appraised at $19,280,153 — with both parties listing Epstein’s business office at 457 Madison Avenue, New York, NY, as their shared address 2.
Review of LittleSis records indicates Epstein held an ownership relationship with the trust and managed Johnson’s money as a professional advisor 3. Records indicate the trust was formally restructured on May 13, 1998, naming Christopher Wold Johnson as co-trustee 4. Three months later, on August 26, 1998, an Eagle County, Colorado deed (Document Number 670194) executed an INTRAFAMILY TRANSFER AND DISSOLUTION removing Epstein from the Vail property title, handled by Stewart Title 5.
Analysis of ACRIS records documents at least 13 New York City real estate transactions executed by the trust between 2004 and 2013, with total documented NYC real estate activity exceeding $65 million 4. Examination of FedEx shipping records shows Epstein dispatching packages on behalf of Elizabeth Ross Johnson to Harvard University’s History of Science department during the period of the trust relationship 6.
Property Co-Ownership and Shared Business Address
The earliest documented evidence of the Epstein-Johnson financial relationship is a deed record from Eagle County, Colorado, retrieved through Deutsche Bank due diligence files 1. The record shows Elizabeth Ross Johnson as both seller and co-buyer with Jeffrey E. Epstein of 375 Mill Creek Circle, Vail, CO 81657, with a total assessed market value of $19,280,153 (land: $1,626,790; improvements: $17,653,363). Both Johnson and Epstein listed 457 Madison Avenue, New York, NY 10022 as their address on the deed — the same address used by J. Epstein & Co., DKIP LLC, and multiple other Epstein-controlled entities 2. Analysis of the shared address suggests Johnson’s real estate affairs were processed through Epstein’s business infrastructure 7.
On August 26, 1998 (recorded September 21, 1998), the co-ownership was dissolved via a deed typed as INTRAFAMILY TRANSFER AND DISSOLUTION (Document Number 670194), with Stewart Title as the title company 5. The intrafamily designation indicates the parties characterized their relationship as familially proximate for purposes of the transfer. The Vail property was subsequently sold for a reported $24 million 5. The account of the sale to French buyers who reportedly never visited the property has not been independently verified in primary records as of this writing.
Trust Restructuring and Transition to Independent Counsel
ACRIS records indicate the Elizabeth Ross Johnson Amended and Restated Revocable Trust Indenture was executed on May 13, 1998, with Christopher Wold Johnson serving as co-trustee 4. Three months later, the INTRAFAMILY TRANSFER AND DISSOLUTION deed removed Epstein from the Vail property on August 26, 1998. The contemporaneous timing of the trust restructuring and the deed dissolution — occurring within the same year, three months apart — is documented in the record; analysis of the two transactions suggests a coordinated separation, though no available document confirms a causal link 8.
Review of records following the 1998 restructuring shows the trust’s legal representation shifted to Baer Marks and Upham LLP at 805 Third Avenue, and later to Kramer Levin Naftalis 3. Records indicate property transactions after 1998 used the trust’s own address at 1 Central Park West, New York, NY 10023, rather than Epstein’s 457 Madison Avenue business address. Cross-reference of administrative records also places the trust under TAG Associates Ltd at 75 Rockefeller Plaza 3. Whether Epstein retained any advisory role after the 1998 restructuring is not established by available primary sources.
New York City Real Estate Portfolio
Analysis of ACRIS records documents at least 13 transactions executed by the Elizabeth Ross Johnson Trust at two Manhattan addresses between 2001 and 2013 4. At 1 Central Park West (Block 1113), the trust sold five residential units: Lot 1537 for $13 million (August 2005) to Sarah Merritt Eastman and Kevin Pinto 9; Lot 1539 for $6.9 million (March 2006) to Andrew Rosen 10; Lot 1541 for $18.5 million (January 2007) to North-51 LLC 11; Lot 1532 for $21.85 million (June 2013) to Unit 48A CPW LLC 12; and Lot 1438 for $3.475 million (October 2013) to Placid Sadie LLC 13. The trust also purchased Lot 1438 for $2 million (November 2004) from Keller Enterprises LLC, and acquired Lot 1540 (2001) from Wang Family Holdings LLC.
Examination of records shows a separate $20 million mortgage from Morgan Stanley Private Bank (2012) associated with a Queens property, and records indicate the trust also transferred property at 16 East 69th Street as grantor in 2012 6. Analysis of ACRIS records shows aggregate documented NYC real estate activity for the trust exceeded $65 million 4. Review of FedEx records shows Epstein dispatching packages from Elizabeth Ross Johnson addressed to Harvard University’s History of Science department at Oxford Street, Cambridge, MA 6.
Network Connections: Family, Epstein Infrastructure, and Financial Relationships
LittleSis documents four primary relationships for Johnson. Her professional relationship with Jeffrey Epstein (LittleSis relationship 2027530) is characterized as Epstein managing her money. Her ownership relationship with the trust (LittleSis relationship 2040592) is separately documented. A familial relationship connects her to Woody Johnson (LittleSis relationship 1501668) — Robert Wood Johnson IV, owner of the New York Jets and U.S. Ambassador to the United Kingdom under Trump. A social relationship with hairstylist Frederic Fekkai (LittleSis relationship 2037601) is documented as ending around 2001; a 2003 New York Post article 14 references a wealthy girlfriend providing Fekkai a Gulfstream jet. 15
According to a source quoted in the LittleSis record, Epstein's access to Johnson's wealth came through Les Wexner: "Wexner gave him legitimacy as a money manager for the wealthy, and he began handling the portfolio of Elizabeth Ross Johnson." 15 The trust also carries database connections — through Epstein's broader entity network — to Gratitude America Ltd (Epstein's USVI private foundation), the International Peace Institute, and the Deutsche Bank compliance infrastructure that processed Johnson property records as part of Epstein due diligence. These connections flow through the Epstein entity network rather than directly from the trust itself. 16, 17
All Connections
9 total
All Connections
9 totalFinding #66: Gratitude America is listed as one of Epstein's USVI entities in DOJ documents alongside: Great St Jim LLC, IGO Company LLC, J Epstein Virgin Islands
Finding #90: LMSBAND contains images of actual check copies from Gratitude America to IPI, all drawn on Deutsche Bank Trust Company Americas (New York NY 10154). C
Finding #550: Prytanee LLC ownership structure per Deutsche Bank 2018 periodic review: Southern Trust Company Inc (50%, sole shareholder Jeffrey Epstein, board dire
Finding #554: Financial Ballistics Trust listed in Richard Kahn Open Items memo to Epstein (March 2012) alongside Zorro Trust, Haze Trust, Butterfly Trust, and KCAC
Finding #557: FT Real Estate Inc. confirmed as USVI C Corporation owned by Jeffrey Epstein. Listed in Kahn Open Items memo (March 2012) as potential investment vehi
Finding #380: Epstein advised Marsh (June 17, 2009) to set up an offshore entity to receive fees from 'the fund': 'I'm thinking whether it makes sense for you to se
All Findings
9 total
All Findings
9 totalfinancial (4)
Elizabeth Ross Johnson Trust was managed by Epstein as co-trustee. The trust was formally structured as 'Elizabeth Ross Johnson Amended and Restated Revocable Trust Indenture U/A/D May 13, 1998.' Johnson (known as 'Libet') is the granddaughter of J&J founder Robert Wood Johnson I. LittleSis confirms Epstein (entity 36043) had an 'ownership' relationship with the trust (entity 462224). Deutsche Bank due diligence records show property transaction records listing both 'JOHNSON, ELIZABETH ROSS' and 'EPSTEIN, JEFFREY E' at the same address: 457 Madison Ave, New York NY 10022-6843. The trust address was 1 Central Park West, NYC 10023. ACRIS records show the trust executed at least 13 NYC property transactions between 2004-2013. The trust was also managed through TAG Associates Ltd at 75 Rockefeller Plaza and Bear Marks & Upham LLP at 805 Third Avenue.
The Vail property co-ownership was dissolved in 1998. A subsequent deed record shows: Contract Date 08/26/1998, Recording Date 09/21/1998, Document Number 670194, Document Type INTRAFAMILY TRANSFER AND DISSOLUTION. The use of INTRAFAMILY suggests the property transfer was characterized as within a family unit, implying a close personal relationship between Johnson and Epstein. Stewart Title handled the transaction. The property was later reportedly sold for 24 million dollars to French buyers who never visited it.
Johnson Trust real estate transactions managed through Epstein infrastructure. LMSBAND records show property transaction documents with INTRAFAMILY TRANSFER & DISSOLUTION recorded 09/21/1998 in Eagle County (Vail, CO area) at 375 Mill Creek Circle, Vail CO 81657. Both Johnson and Epstein listed on deed with 457 Madison Ave as address. FedEx shipping records show Epstein sending packages from Elizabeth Ross Johnson to Harvard University (History/Science dept, Oxford St FL 2, Cambridge MA 02138). ACRIS NYC records show the trust transferred property from 16 East 69th Street (grantor, 2012) and at 1 Central Park West (multiple transactions 2004-2013). The Vail property transfer and shared 457 Madison Ave address indicate Epstein managed Johnson personal real estate as part of the trust relationship.
Deutsche Bank due diligence research on Epstein (EFTA01296720) reveals a deed record in Eagle County, Colorado showing Elizabeth Ross Johnson (J&J heiress known as Libet Johnson) as both SELLER and co-BUYER with Jeffrey E. Epstein of 375 Mill Creek Circle, Vail, CO 81657. Both parties used the address 457 Madison Ave NYC 10022 (Epstein office). Total market value was 19,280,153 dollars (land 1,626,790 plus improvements 17,653,363). Johnson effectively added Epstein to the deed of her existing property, giving a convicted sex offender co-ownership of a multi-million dollar estate.
relationship (3)
The Elizabeth Ross Johnson Revocable Trust was amended and restated on May 13, 1998 -- the same year the INTRAFAMILY TRANSFER AND DISSOLUTION removed Epstein from the Vail property deed (August 26, 1998). Christopher Wold Johnson served as co-trustee. The trust subsequently managed all Johnson property transactions through professional counsel (Baer Marks and Upham LLP, later Kramer Levin Naftalis) rather than through Epstein operations at 457 Madison Ave. This timing suggests Johnson may have professionally restructured her financial management away from Epstein in 1998, establishing formal trust governance with family co-trustees. The Vail property dissolution and trust restructuring occurring within 3 months of each other supports this interpretation.
Elizabeth Ross Johnson social network connections relevant to Epstein. LittleSis documents four key relationships: (1) Professional relationship with Jeffrey Epstein (rel 2027530) - Epstein managed her money. (2) Ownership relationship with Elizabeth Ross Johnson Trust (rel 2040592). (3) Family relationship with Woody Johnson (rel 1501668) - Robert Wood Johnson IV, owner of the NY Jets and Trump's Ambassador to the UK. (4) Social/romantic relationship with Frederic Fekkai (rel 2037601), the celebrity hairstylist, ending circa 2001. The 2003 NY Post article (EFTA01334074) confirms: 'Frederic Fekkai has charmed the pants off Libet Johnson, Patricia Duff and other blondes. One rich girlfriend supposedly gave him a Gulfstream jet, and it was not even Christmas.' Epstein's original access to Johnson wealth came through Wexner: 'Wexner gave him legitimacy as a money manager for the wealthy, and he began handling the portfolio of Elizabeth Ross Johnson.'
Elizabeth Ross Johnson used Epstein business address 457 Madison Ave NYC 10022 as her own address on the Vail property deed. This is the same address as J. Epstein & Co., DKIP LLC, and numerous other Epstein entities. The sharing of a business address suggests Johnson had her affairs managed through Epstein operations, consistent with the pattern of Epstein gaining financial control over wealthy individuals. LittleSis confirms a professional relationship between Johnson and Epstein (relationship ID 2027530).
intelligence (1)
BILLIONAIRE CONTROL PATTERN ANALYSIS: The Epstein-Johnson relationship is the earliest documented case of the billionaire control pattern, predating even the Wexner relationship in some respects. Key elements: 1) Johnson (J&J heiress, died 2017 at age 92) added Epstein to the deed of her 19.28M dollar Vail property at 375 Mill Creek Circle, Eagle County CO, 2) Both parties used 457 Madison Ave as their address -- Epstein business office -- indicating Johnson affairs were run through Epstein operations, 3) Document type INTRAFAMILY TRANSFER AND DISSOLUTION in 1998 suggests the relationship was characterized as familial, 4) The property was later sold for 24M to French buyers who reportedly never saw it (needs verification), 5) Johnson had relationships with Frederic Fekkai (hairdresser, ended 2001) and is connected to Woody Johnson (family). The early 1990s timing and use of Epstein business address strongly suggest Johnson was among Epstein earliest high-net-worth clients, potentially introduced through the Wexner/J&J social circles.
location (1)
ACRIS property records confirm Elizabeth Ross Johnson operated through the Elizabeth Ross Johnson Amended and Restated Revocable Trust Indenture (dated May 13, 1998), with Christopher Wold Johnson as co-trustee. The trust conducted extensive NYC real estate transactions: sold units at 1 Central Park West (Block 1113) -- Lot 1541 for 18.5M (Jan 2007) to North-51 LLC, Lot 1539 for 6.9M (Mar 2006) to Andrew Rosen, Lot 1537 for 13M (Aug 2005) to Sarah Merritt Eastman and Kevin Pinto, Lot 1438 for 3.475M (Oct 2013) to Placid Sadie LLC, Lot 1532 for 21.85M (Jun 2013) to Unit 48A CPW LLC. Also purchased Lot 1438 for 2M (Nov 2004) from Keller Enterprises LLC, and Lot 1540 (2001) from Wang Family Holdings LLC. Trust address: 1 Central Park West, NYC. Attorneys: Baer Marks and Upham LLP. Also a 20M mortgage from Morgan Stanley Private Bank (2012) on Queens property. Total documented NYC real estate activity exceeds 65M dollars, establishing Johnson as a major Manhattan real estate holder whose portfolio would have been attractive to Epstein financial management.
Full Timeline
8 events
Full Timeline
8 events- 1.EFTA01296720
- 2.Finding #582
- 3.Finding #1552
- 4.Finding #644
- 5.Finding #584
- 6.Finding #1554
- 7.Finding #585
- 8.Finding #645
- 9.ACRIS 2005090101295001
- 10.ACRIS 2006032700486001
- 11.ACRIS 2007011600137001
- 12.ACRIS 2013070900801001
- 13.ACRIS 2013102500557001
- 14.EFTA01334074
- 15.Finding #1556
- 16.Finding #1728
- 17.Finding #1744