Paul Hoffman

UpdatedSeptember 15, 2026

ByEpsteinWiki

Paul Hoffman was a United States Virgin Islands attorney who occupied multiple formal positions inside Jeffrey Epstein’s early island based legal and corporate structure. The released records identify Hoffman as Epstein’s local attorney, the original registered agent for Financial Trust Company, an incorporator and trustee of the J. Epstein Virgin Islands Foundation, a foundation officer, a notary on trust and corporate instruments, counsel for Little Saint James related matters, and a proposed executor under an earlier Epstein will.

These were substantially more significant roles than appearing in a contact book or attending a social event. At the same time, the reviewed public record does not establish that Hoffman was charged with a crime, found civilly liable for Epstein’s abuse, or directly accused by a survivor of participating in sexual abuse or trafficking. The central investigative question is therefore not whether Hoffman knew Epstein. That relationship is extensively documented. The unresolved questions concern what Hoffman knew, when he knew it, what records passed through his office, and whether his professional services continued after facts that should have triggered heightened scrutiny became public.

Snapshot

Field	Documented information
Full name	Paul Hoffman
Known professional names	Paul Hoffman, P.C.; Paul Hoffman, Attorneys at Law
Primary role	USVI attorney and corporate representative for Epstein related entities
Office	41–42 Kongens Gade, Charlotte Amalie, St. Thomas, USVI
Education	Harvard University A.B. and J.D., according to Martindale Hubbell
First bar admission	1974, according to Martindale Hubbell
Practice areas	Real estate, business, and government law
Documented Epstein period	1998 through at least 2016
Formal functions	Attorney, resident agent, incorporator, trustee, foundation officer, notary, proposed executor
Principal entities	Financial Trust Company, J. Epstein Virgin Islands Foundation, L.S.J., LLC, Little St. James, LLC
Black book appearance	Listed on page 67 with business and residential contact information
Criminal charges connected to Epstein	None identified in the reviewed public record
Direct survivor allegations	None identified in the reviewed public record
EpsteinWiki involvement level	3 of 5: documented operational or professional facilitator

The Level 3 assessment reflects repeated, formal, operational involvement in Epstein’s corporate, charitable, estate, trust, property, and regulatory infrastructure. It is not a claim that Hoffman participated in Epstein’s sexual crimes.

Identity and Professional Background

This article concerns the St. Thomas attorney who practiced through Paul Hoffman, P.C. It does not concern Paul L. Hoffman, the California civil rights and human rights lawyer, or any of the numerous other professionals with the same name.

Martindale Hubbell’s attorney listing places the USVI lawyer at 41–42 Kongens Gade in Charlotte Amalie. It reports that he received both an undergraduate degree and a law degree from Harvard University, was first admitted to practice in 1974, and worked in real estate, general business, and government law.

Those areas of practice closely match the functions documented in Epstein’s records. Hoffman’s office address appears in corporate charters, bylaws, government filings, FedEx records, contact records, and service of process documents. The address was not merely a personal contact location. It became an official address within Epstein’s Virgin Islands legal infrastructure.

Hoffman is also listed in Epstein’s unredacted black book on page 67. The entry includes his law office, a second St. Thomas address, several telephone numbers, a fax number, an email address, and a Boston number. The black book establishes that Epstein’s staff maintained detailed contact information for Hoffman. Standing alone, a contact book entry proves only that the contact was recorded. In this case, however, the entry is corroborated by extensive corporate and legal documentation showing an active professional relationship.

Understanding Hoffman’s Multiple Roles

Hoffman’s involvement cannot be evaluated accurately by collapsing all of his titles into the word “lawyer.” Each role carried a different legal function.

Attorney

As local counsel, Hoffman communicated with Epstein’s New York operation, addressed Virgin Islands regulatory matters, represented Little Saint James related entities, and handled corporate and charitable filings.

Registered or Resident Agent

A registered agent receives official notices and legal process for a company. The role does not automatically confer control over the company’s business. It does, however, make the agent part of the entity’s formal legal existence and creates a recurring responsibility to maintain a valid territorial presence.

Incorporator

An incorporator signs and files the documents that create a corporation. Incorporation can be a brief formation function, but it establishes direct participation in building the entity.

Trustee and Foundation Officer

A trustee or corporate officer is not the same as outside counsel. Foundation bylaws assigned the trustees authority over the organization’s business, affairs, direction, and property. The released records place Hoffman on the initial board and in several officer positions.

Notary Public

A notary authenticates signatures and acknowledgments. Notarization does not prove that the notary drafted, approved, or understood every substantive provision. Repeated notarization of related trust and corporate instruments is nevertheless evidence that the notary was regularly present within the legal workflow.

Proposed Executor

An executor named in a will has no authority merely because the will is signed. Authority ordinarily arises only if the will becomes operative at death and the executor qualifies. Hoffman was named in an earlier will that was later changed. He did not administer the estate created after Epstein’s 2019 death. His inclusion is relevant because it demonstrates the degree of trust Epstein placed in him during the early 2000s.

Financial Trust Company

Formation and Registered Agent Role

Financial Trust Company, Inc. was incorporated in the Virgin Islands on November 6, 1998. The incorporation package identifies Paul Hoffman as the company’s agent for service of process. Hoffman signed the consent accepting that role, and his Kongens Gade office became an official address for the company.

The entity later became central to Epstein’s claim that he operated a qualifying Virgin Islands business and to the tax benefits he obtained through the territory’s Economic Development Commission program. A registered agent does not necessarily design a client’s tax strategy or control corporate finances. The records do establish that Hoffman helped give Financial Trust Company its formal territorial presence at the beginning of its existence.

Evidence Appearances

EFTA00300027 contains the Financial Trust Company formation and registered agent material.
EFTA00155209 contains another production copy of the company records.
EFTA01479898 provides additional Financial Trust Company corporate documentation.

These documents should be compared for completeness and provenance because the same corporate records can appear in more than one production set.

J. Epstein Virgin Islands Foundation

Incorporator, Resident Agent, and Initial Trustee

The J. Epstein Virgin Islands Foundation was incorporated on June 15, 2000. Its formation records identify Hoffman in three distinct capacities: incorporator, resident agent, and initial trustee.

The foundation’s bylaws placed its principal office at Hoffman’s 41–42 Kongens Gade address. EFTA01298347 names Paul Hoffman, Jeffrey Epstein, and Jeffrey Schantz as the first three trustees. The bylaws state that the board would manage and control the foundation’s business, affairs, direction, and property.

That language matters. It shows that Hoffman’s documented role extended beyond receiving mail or performing a one time filing. He was formally placed within the foundation’s initial governance structure.

Officer Positions

Board materials identify Hoffman in officer positions that included vice president, assistant secretary, and assistant treasurer. Titles alone do not prove that every listed officer exercised the maximum authority described in organizational documents. They do show that Hoffman was formally integrated into the foundation rather than functioning only as an unrelated vendor.

Tax Exemption and Regulatory Work

A September 14, 2000 letter from Hoffman to Darren Indyke concerns the foundation’s tax exemption application and Virgin Islands regulatory process. The correspondence copied Cecile de Jongh. The records place Hoffman between Epstein’s New York lawyer and the territorial agencies responsible for local filings.

This work is documented in EFTA00311012, which should be read as a complete multipage file rather than as an isolated name hit. Related formation, governance, and exemption records appear in:

Why the Foundation Role Matters

Epstein used philanthropy to cultivate legitimacy and relationships with institutions and influential people. Hoffman’s role in creating the foundation does not prove that he participated in later donations, reputation management, or criminal conduct. It does establish that he helped create and govern one of the formal vehicles through which Epstein presented himself as a benefactor in the Virgin Islands.

Little Saint James and Property Representation

Representation in Public Utility Proceedings

In March 2003, the Virgin Islands Source reported that Hoffman represented Epstein in proceedings concerning a proposed electrical connection to Little Saint James. The project involved running an underwater cable from St. Thomas to Epstein’s private island. The contemporary report identifies Epstein as the island’s owner and Hoffman as his attorney.

In January 2004, a follow up Virgin Islands Source report quoted Hoffman explaining that Epstein had supplied an environmental assessment for the cable project. These contemporary reports independently corroborate the attorney client relationship and show Hoffman representing Epstein in a public regulatory setting.

Coastal and Environmental Permitting

Government permit records identify Hoffman as “Attorney for L.S.J., LLC” and as counsel associated with Little St. James, LLC. The records concern development and environmental compliance matters connected to the island, with activity appearing from approximately 2006 through 2011.

Relevant files include:

The Prior Owner Claim

A 2011 inquiry from journalist Wayne Barrett to Governor John de Jongh stated that Hoffman had represented Little Saint James’s prior owner and became Epstein’s lawyer after Epstein acquired the island. The inquiry appears in EFTA00640384, with a duplicate or related copy in EFTA00917694.

This claim must be attributed to the journalist’s inquiry unless the underlying representation records are located. A question written by a reporter is evidence that the question was asked, not automatic proof of every premise inside it.

The Critical Notice Period

The permit record is particularly important because some documented property representation appears after Epstein’s 2006 arrest and 2008 Florida conviction. That timing does not establish knowledge of trafficking or abuse. It does create a legitimate accountability question: what due diligence did Hoffman perform, and did the public criminal case affect the scope of his representation?

Notary Work and Trust Documents

Hoffman held a Virgin Islands notary commission identified in released records as LNP011 00 or INP 011 00. The documents indicate that the commission expired on June 27, 2004.

During the commission period, Hoffman notarized corporate and trust instruments connected to Epstein. These included foundation documents, Jeepers, Inc. records, acknowledgments, and amendments involving the Jeffrey E. Epstein 2001 Trust One.

One especially important record is a 2003 trust amendment that removed Jeffrey Schantz as trustee and named Ghislaine Maxwell and Ira Zicherman. Hoffman’s notarial act does not prove that he selected the trustees or directed the amendment. It does place him at the execution of a significant change in Epstein’s private trust structure.

The principal evidence files are:

Researchers should distinguish the notary’s limited legal function from the broader question of whether Hoffman also advised on any instrument he notarized. That broader role cannot be assumed without engagement letters, billing records, correspondence, drafts, or testimony.

Epstein’s Earlier Wills and Hoffman’s Proposed Executor Role

The December 2001 Will

Epstein’s December 11, 2001 will named Jeffrey Schantz and Paul Hoffman as coexecutors. EFTA00016841 states that each executor would be entitled to $100,000 in compensation and describes broad administrative powers.

The document demonstrates that Epstein was prepared to entrust Hoffman with substantial responsibility for his estate. It does not show that Hoffman ever exercised those powers. Epstein did not die while this version remained controlling.

The 2003 Codicil

A later codicil placed Henry Jarecki and James Cayne in the primary executor positions while retaining Hoffman as a possible successor executor. This reduced Hoffman’s place in the estate plan but did not immediately remove him.

The 2004 Change

By December 2004, later testamentary documents removed Hoffman and placed Darren Indyke into the successor structure. The sequence suggests a shift from Epstein’s original Virgin Islands legal team toward lawyers and financial advisers more closely associated with his New York operations.

Relevant will and codicil files include:

Hoffman should not be described as an executor of Epstein’s final 2019 estate. The operative 2019 estate structure involved different documents and representatives.

Operational Communications and Shipping Records

FedEx records from the early 2000s document repeated shipments involving Hoffman’s St. Thomas office, Epstein’s office at 457 Madison Avenue, Financial Trust Company, and American Yacht Harbor.

For example, EFTA01313226 records a December 2001 shipment from Epstein’s New York office to Paul Hoffman, P.C. at 41–42 Kongens Gade. Courier records do not reveal the contents of an envelope unless a separate manifest or associated correspondence supplies that information. They do establish an operational channel and can be used to test the timing of dated filings, signatures, and corporate actions.

Related shipping evidence appears in:

The evidentiary value comes from chronology and corroboration. A shipment near the execution date of a trust, will, corporate filing, or permit may help establish how documents moved between offices. It does not establish the contents by itself.

Removal as Registered Agent

In June 2013, corporate filings replaced Hoffman with Business Basics VI, LLC as the registered agent for the J. Epstein Virgin Islands Foundation. The change materials identify Hoffman’s Kongens Gade address as the former registered office.

EFTA00296148 documents the change of principal office and resident agent. EFTA00296371 contains companion consent material. The documents were executed within Epstein’s corporate structure by figures including Epstein, Darren Indyke, and Erika Kellerhals.

The filings establish the fact and timing of the replacement. They do not state why it happened. Possible explanations should not be presented as fact without correspondence, minutes, billing records, or testimony.

Continued Contact After the Formal Change

Hoffman’s removal as registered agent did not end every documented connection. Later emails routed through Cecile de Jongh refer to letters from Hoffman, American Yacht Harbor matters, and delivery of personal property to Little Saint James.

EFTA01003391 is described as a December 2014 email from Cecile de Jongh forwarding a letter from Hoffman. Additional records include:

These records support the limited conclusion that intermittent contact continued through at least 2016. They do not, without the full communications, prove that Hoffman remained Epstein’s general counsel or exercised continuing authority over the entities from which he had been removed.

Relationship to Darren Indyke, Jeffrey Schantz, and Cecile de Jongh

Darren Indyke

Indyke appears as the New York lawyer receiving or coordinating documents with Hoffman. Over time, Indyke assumed roles that had previously belonged to Hoffman, including a more central place in Epstein’s estate and corporate structure. The transition can be traced through the foundation, trust, will, and registered agent records.

Jeffrey Schantz

Schantz and Hoffman served with Epstein on the foundation’s initial board and were named together as executors in the 2001 will. Later instruments reduced or removed both men from parts of the structure.

Cecile de Jongh

Cecile de Jongh appears copied on the 2000 exemption correspondence and later forwarded communications involving Hoffman. Her presence helps map how Epstein’s New York office, local counsel, territorial contacts, and island operations communicated. Each document must still be evaluated for its contents rather than treating every copied recipient as proof of decision making.

Chronology

Date	Documented event	Evidentiary significance
1974	Professional directory reports Hoffman’s first bar admission	Establishes the beginning of his legal career
November 6, 1998	Financial Trust Company is incorporated in the USVI	Hoffman accepts the registered agent role
June 15, 2000	J. Epstein Virgin Islands Foundation is incorporated	Hoffman appears as incorporator, resident agent, trustee, and later officer
September 14, 2000	Hoffman writes Darren Indyke about exemption filings	Shows direct coordination between USVI and New York legal operations
December 11, 2001	Epstein signs a will naming Hoffman and Schantz as coexecutors	Demonstrates a high degree of professional trust, though the will was later superseded
2001 through 2004	FedEx records show shipments between Epstein operations and Hoffman’s office	Establishes a recurring document and package channel
March 2003	Hoffman represents Epstein in a public utility proceeding for Little Saint James	Contemporary independent reporting confirms active property representation
2003	Hoffman notarizes a trust amendment naming Maxwell and Zicherman as trustees	Places him at the execution of a significant trust change
2003	A codicil reduces Hoffman to a successor executor	Shows his estate role beginning to diminish
January 2004	Hoffman addresses environmental review for the island cable project	Confirms continuing regulatory representation
December 2004	A later will change removes Hoffman from the executor structure	Marks a further shift toward Epstein’s New York advisers
Approximately 2006 through 2011	Permit records continue to identify Hoffman as counsel for Little Saint James related entities	Raises questions about the duration and scope of post arrest and post conviction representation
2011	Wayne Barrett sends the governor questions involving Hoffman and the island’s acquisition	Establishes a line of journalistic inquiry, not proof of every premise
June 2013	Business Basics VI replaces Hoffman as registered agent	Formally ends one of his recurring corporate roles
2014 through at least 2016	Later correspondence continues to mention or transmit material from Hoffman	Shows intermittent contact after his formal replacement

Evidence Assessment

What the Records Establish

The records establish that Hoffman had a durable professional relationship with Epstein and his entities. They show formal participation in company formation, foundation governance, territorial representation, notarization, estate planning, regulatory work, and communications between St. Thomas and New York.

They also establish that Hoffman’s role changed over time. His greatest concentration of formal authority appears between 1998 and the early 2000s. His testamentary role was reduced and then removed. His registered agent role ended in 2013, while intermittent communications appear later.

What the Records Do Not Establish

The reviewed evidence does not establish that Hoffman recruited girls or women, arranged massages, participated in abuse, handled payments to survivors, obstructed an investigation, or knew the full nature of Epstein’s criminal conduct.

No criminal charge, civil judgment, or direct survivor accusation against Hoffman has been identified in the reviewed materials. If later evidence changes that assessment, it should be added with a precise source and procedural status.

Why the Role Still Warrants Scrutiny

Lawyers, registered agents, trustees, officers, notaries, and incorporators can provide the lawful infrastructure through which a client owns property, gains tax advantages, moves records, creates charitable entities, and presents legitimacy. That fact does not make the professional responsible for the client’s crimes. It does make the professional relationship relevant when examining how Epstein built and maintained a durable operating system across jurisdictions.

The most important unresolved period is the continued property representation after Epstein’s Palm Beach arrest and Florida conviction. The public record should be examined for engagement letters, billing records, internal conflict checks, resignation correspondence, advice concerning registration or residency, and any documents showing what Hoffman knew about the criminal case.

Involvement Level Assessment

EpsteinWiki assigns Hoffman Level 3 of 5, meaning documented operational or professional facilitation with unresolved knowledge questions.

This rating is supported by:

Multiple formal roles across Epstein entities
Participation in the creation and governance of an Epstein foundation
Registered agent status for Financial Trust Company
Legal representation involving Little Saint James
Notarization of trust and corporate records
Inclusion in Epstein’s earlier estate plan
Repeated communications and shipping records
Evidence of some continued contact after Epstein’s 2008 conviction

The rating is limited by the absence of identified evidence showing direct participation in abuse, recruitment, trafficking, concealment of crimes, or obstruction. Level 3 is an evidence classification, not a criminal accusation.

Key Takeaways

Hoffman Was Part of the Infrastructure, Not Merely the Social Orbit

Corporate charters, bylaws, permits, trust papers, wills, courier records, and correspondence establish a professional relationship involving recurring legal and operational functions.

His Foundation Role Went Beyond Outside Counsel

Hoffman was an incorporator, initial trustee, resident agent, and officer of the J. Epstein Virgin Islands Foundation. Those were formal governance roles.

His Office Became a Corporate Address

The Kongens Gade office served as the principal or registered address for Epstein related entities, giving the structures a continuing Virgin Islands presence.

His Authority Declined Over Time

The will amendments and 2013 registered agent change document a gradual reduction in Hoffman’s formal role. Later correspondence shows contact, but not necessarily continuing general authority.

The Public Record Does Not Prove Criminal Participation

No identified charge, judgment, or survivor allegation places Hoffman inside Epstein’s sexual abuse or recruitment activity. The evidence supports scrutiny of professional facilitation and knowledge, not an unsupported claim of criminal guilt.

Related EpsteinWiki Pages

Questions That Still Need Answers

What engagement letters defined the scope of Hoffman’s work for Epstein and each related entity?
Did Hoffman maintain billing records, matter files, trust ledgers, corporate books, or correspondence that have not been publicly released?
What documents were contained in the repeated shipments between Hoffman’s St. Thomas office and Epstein’s New York operation?
Did Hoffman advise Epstein about establishing Virgin Islands residency or obtaining Economic Development Commission benefits?
What work did Hoffman personally perform as a trustee and officer of the J. Epstein Virgin Islands Foundation?
Did the foundation hold regular meetings, and do complete minutes, resolutions, bank records, grant files, and tax submissions survive?
Did Hoffman draft or merely notarize the 2003 trust amendment naming Ghislaine Maxwell and Ira Zicherman as trustees?
Why did Epstein reduce and then remove Hoffman from his testamentary structure between 2003 and 2004?
Why was Hoffman replaced as the foundation’s registered agent in 2013?
What was the full scope of Hoffman’s representation involving Little Saint James after Epstein’s 2006 arrest and 2008 conviction?
Did Hoffman conduct any enhanced due diligence or reconsider the representation after the criminal case became public?
Was Hoffman interviewed by federal investigators, USVI authorities, estate litigants, bank litigants, or congressional investigators?
Did Hoffman have knowledge of employees, contractors, visitors, payments, or unusual activity on Little Saint James beyond the legal matters documented publicly?
What additional records are held by the USVI Division of Corporations, Coastal Zone Management program, Bureau of Internal Revenue, Economic Development Authority, utilities, courts, or bar authorities?
Do later correspondence and American Yacht Harbor references reflect legal work, personal contact, investment advice, or another relationship?

Sources

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