[GRADE A1 -- EFTA01476934, EFTA01479304, EFTA00657308, EFTA00832422]
Kahn personally opened the Gratitude America brokerage account at Deutsche Bank (EFTA01476934), pushing for expedited processing: "can you please look into when account will be opened as it is now 2 weeks since I sent paperwork to Ariane." The account opening required Reputational Risk Committee approval (EFTA01479304).
Kahn coordinated charity substantiation letter documentation with Indyke (EFTA00657308) and provided wiring instructions: "DB Trust Company Americas, ABA 021001033, Gratitude America Ltd." Epstein approved (EFTA00832422).
RICO analysis identifies Gratitude America as a money laundering vehicle: $10M circular donation from Leon Black through BV70, less than 5% distributed to actual charity, $7.5M layered through Morgan Stanley, Citibank, and FirstBank Puerto Rico.
WHAT THIS SHOWS AND DOES NOT SHOW: The documents establish that Kahn opened the Gratitude America brokerage account, provided wiring instructions, and coordinated charity documentation. The documents do NOT prove Kahn had knowledge of the circular donation structure. However, his omission of the $10M Gratitude America payment from the Leon Black ledger (EFTA02465679: "I am sorry I did not include in email the 10,000,000 to gratitude in october 2015") suggests awareness that this payment was distinct from the "fees" category.