Two days before his death in a New York jail cell in August 2019, Jeffrey Epstein reportedly called in two trusted associates for a final round of paperwork. The men were his longtime attorney, Darren Indyke, and his accountant, Richard Kahn. Documents were signed that would place them in charge of managing Epstein’s estate. Within 48 hours, Epstein was dead — and the two men would soon assume control over a fortune worth hundreds of millions of dollars.

Six years later, Indyke and Kahn remain the executors overseeing the financial legacy left behind by the disgraced financier. Their role includes managing settlements, reviewing claims from victims, and distributing compensation through Epstein’s estate. Over the years, the estate has approved a series of settlements totaling more than $300 million, providing financial compensation to individuals who accused Epstein of abuse.

In February 2026, another settlement worth approximately $35 million was approved as part of that ongoing compensation process. For some of the women involved, the payments came after years — and in some cases decades — of waiting for legal resolution. The estate’s compensation program has been described by some legal observers as an attempt to provide restitution outside of lengthy court battles.

However, the continued control of the estate by the same two men who signed documents with Epstein shortly before his death has drawn renewed scrutiny. Investigative reports have pointed out that both Indyke and Kahn were reportedly listed on internal co-conspirator reference lists connected to the broader Epstein investigation conducted by the Federal Bureau of Investigation. Despite that reference, neither man has been charged with any crime.

Additional attention has emerged following the release of documents connected to a long-running investigation by the Drug Enforcement Administration. Records from that inquiry reportedly examined financial transfers and shell companies connected to Epstein’s operations dating back to around 2010. Some of those corporate structures were reportedly formed or managed by individuals connected to Epstein’s financial network.

The issue reached a new level of public attention when Kahn recently appeared before members of United States Congress during a hearing that lasted several hours. During testimony, Kahn stated that he was not aware of Epstein’s criminal activities at the time they occurred. He did confirm that staff members were instructed to remove items from a safe at Epstein’s Manhattan residence following Epstein’s arrest, though he did not specify what those items were or where they were taken.

Indyke is expected to testify in a similar hearing in the coming days. Meanwhile, questions remain about sealed records tied to earlier federal investigations. Some lawmakers have requested additional details about those inquiries, but the full history of the case — including what documents were signed just two days before Epstein’s death — remains unclear. For investigators and observers alike, one central question continues to linger: what exactly was agreed upon in those final documents, and what did the people signing them know at the time?