Kirkland & Ellis

K&E Major Corporate Client Network (LittleSis confirmed): Caterpillar Inc., General Motors (1999-2005), Coca-Cola (2005-2008), Boeing (737 MAX DPA), BP (Deepwater Horizon), Volkswagen (emissions scandal), Cerberus Capital Management, Goldman Sachs (1MDB case via Filip), FMC Corporation (1999), Hillshire Brands (1999-2002), Briggs & Stratton (2003-2006), Commonwealth of Puerto Rico, Seneca Resources Corporation, Bullish. K&E also represents Apollo Global Management in multiple PE transactions. Deutsche Bank retained K&E for CFTC precious metals spoofing settlement ($30M), shareholder litigation following forex investigation, and MidOcean Partners spin-off. K&E PAC: 43 individual donations from partners mapped in LittleSis.

Kirkland Ellis Foundation EIN 36-3160355 Chicago IL. Revenue trajectory: 6.7M 2011 to peak 25.5M 2016 settled to 8.6M 2023. Assets peaked 18.8M 2016 now 12.3M 2023. Avg expenses 9.3M per year. Continuous 990 filings since 2006.

K&E complete billing breakdown: Total billed through 9/30/2009 across all matters was $3,011,063.85 (JEE defense $2,319,336.03 + FTC DB Zwirn $100,000 + new-format billing $591,727.82). New-format billing included: DOJ Investigation and Related Lawsuits $178,165.39, Jane Doe 101 Litigation $173,964.94, and Molyneux Juan Pablo Dispute $10,246.88. Outstanding balance as of 9/30/09 was $299,418.86.

FEC records show KE partners donate individually. Jay Lefkowitz (Kirkland and Ellis lawyer, Westhampton Beach NY) donated 5000 to ActBlue and 5000 to Torres for Congress. Pat Cipollone donated 5000 to Wendy Long for NY while at KE. Robert Kimmitt (KE attorney, McLean VA) donated 500. Andrew Clubok (KE attorney, DC) donated to 21st Century Democrats. KE partners donate bipartisan but skew toward specific candidates.

K&E Judicial/Pre-Trump Revolving Door: Brett Kavanaugh (SCOTUS Justice, K&E Partner 1997-1998 and 1999-2001), Robert Bork (former K&E partner, Supreme Court nominee), Ken Starr (K&E partner, Independent Counsel/Solicitor General - also represented Epstein), Paul Clement (Solicitor General 2005-2008, K&E partner 2016-2022), Viet Dinh (AAG Office of Legal Policy 2001-2003, K&E/Bancroft partner 2016-2018 - authored USA PATRIOT Act), Mark Filip (Deputy AG 2008-2009, K&E partner - led BP/Boeing/VW defense), Neil Eggleston (White House Counsel 2014-2017 under Obama, K&E partner before and after), Robert Khuzami (SEC Enforcement Director 2009-2013, K&E Partner 2013-2018 at M/yr guaranteed, then SDNY Deputy 2018-2019), Richard Cordray (CFPB Director, K&E Of Counsel).

K&E DOJ Revolving Door - Trump First Term: William Barr (AG, Of Counsel at K&E), Jeffrey Rosen (Deputy AG/Acting AG, K&E Partner), Claire McCusker Murray (Principal Deputy Assoc AG, K&E Partner), Brian Benczkowski (AAG Criminal Division, K&E Partner - represented Alfa Bank), Jeffrey Clark (AAG Environment, K&E Partner - election overturn scheme), Beth Ann Williams (AAG Office of Legal Policy, K&E Partner 2010-2017), Jonathan Brightbill (Principal Deputy AAG ENRD, K&E Partner 2003-2017), Steven Engel (AAG Office of Legal Counsel, K&E Associate 2002-2006), John Moran (Chief of Staff to Deputy AG, K&E Associate/Partner 2012-2017), Devin DeBacker (Deputy OLC, K&E Associate/Partner 2013-2019), Doug Smith (Deputy AAG Torts, K&E Partner since 1996), Kellen Dwyer (Deputy AAG NSD, K&E attorney to 2014), William Lane (Civil Division Counsel, K&E Associate).

Epstein's March 2, 2010 schedule shows K&E visit (1-4pm) sandwiched between meetings with Ben Wegg-Prosser (1pm at 71st), Peter Mandelson (7:30pm at 71st), and Jes Staley (9pm at 71st). Schedule note also includes 'appt at Paul Weiss?' suggesting concurrent law firm meetings. K&E visit was multi-hour (3 hours), unusual for routine legal consultation. Epstein visited K&E 43rd floor office (per Oct 2011 email). K&E relationship extended well beyond Epstein's own defense to include networking functions.

Ken Starr remained closely connected to Epstein through at least Sept 2018 (11 years after NPA). Timeline: lunch w/Henry Rosovsky (Harvard) + Starr in Cambridge (Mar 19, 2010); conf call with Starr/Rosovsky (Mar 3, 2010); JASTA intelligence forwarded to Epstein (Nov 27, 2016, Epstein said 'leave it in my hands'); quote coordination with Michael Wolff on presidential prosecution (Jun 13, 2018, Starr told Epstein 'I gave Michael the all clear'); book exchange and lunch at PB house (Nov 22-25, 2017); book delivery and meeting (Jul-Sep 2018). Relationship was social, political, and involved active intelligence sharing.

Elena Lefkowitz (Jay Lefkowitz's wife) maintained social relationship with Epstein post-conviction. In Feb-Mar 2011, she invited Epstein to attend the HaZamir 18th Anniversary Concert at Jazz at Lincoln Center: 'Jay and I would like to introduce you to the work of the Zamir Choral Foundation.' Their daughter was performing. This demonstrates the Lefkowitz family's personal social engagement with Epstein well after his 2008 conviction and registration as a sex offender.

K&E Epstein Defense Team: Jay Lefkowitz (K&E Senior Litigation Partner, GW Bush White House adviser) led Epstein's defense and negotiated directly with Alexander Acosta (US Attorney, former K&E associate 1995-1997) to secure the 2008 NPA. Ken Starr (K&E partner, former Solicitor General/Independent Counsel) was also recruited for Epstein's defense. AG William Barr was recused from the Epstein case because of his prior K&E employment. Epstein maintained ongoing relationship with Lefkowitz and K&E after the plea deal - April 2012 email directing referral to 'jay lefokowitz is head of litigation.' Epstein asked Ruemmler why K&E was not defending the NPA before Judge Marra, suggesting he viewed K&E as having an ongoing obligation. EpsteinExposed corpus contains 4 documents mentioning Kirkland, all discussing the Acosta-K&E connection.

Epstein directly coached Steven Sinofsky's Microsoft severance negotiation using K&E attorneys Price/Lefkowitz (Nov 2012). Sinofsky reported: 'Price/lefkowitz talking. Fixated on specific companies I won't work for and non-solicit. They balked at full vesting.' Epstein responded: 'Push on 20 do not fold.' Epstein was actively directing legal strategy for K&E's client, demonstrating his role as an intermediary who referred high-value clients and then influenced the representation.

K&E partner Scott D. Price identified as second attorney (alongside Lefkowitz) billing Epstein-referred clients. Billing record shows Price and Lefkowitz billed Steven Sinofsky (former Microsoft Windows president) 21 hours for period ending Jan 31, 2013 at rates of $1,045-$1,095/hr, totaling approximately $22,020. Price billed 12.75 hours, Lefkowitz 8.25 hours.

K&E attorney Jonathan A. Schechter (601 Lexington Ave, NY) appeared on correspondence regarding Starwood Capital Group's BR Guest restaurant deal (Nov 2013). Document found in Epstein files shows K&E as counsel for SOF U.S. Restaurant Co-Invest Holdings LLC (Starwood Capital subsidiary). K&E partner Schechter is an additional named attorney beyond Lefkowitz/Starr/Price found in Epstein document corpus.

K&E Bipartisan Revolving Door - Democrats: Neil Eggleston (Obama White House Counsel 2014-2017, K&E partner before/after), Ali Zaidi (Biden National Climate Advisor 2022-2025, K&E Partner 2018+, represented fossil fuel clients including Mission Coal, Murray Energy, Blackstone at K&E), Richard Cordray (K&E Of Counsel, Obama CFPB Director), Susan Davies (K&E Partner, Obama Deputy White House Counsel - considered for Biden AAG Antitrust, represented Facebook in antitrust at K&E). This demonstrates K&E revolving door operates across BOTH parties, though Republican connections are deeper and more numerous at DOJ specifically.

K&E Cabinet/Agency Revolving Door: John Bolton (National Security Advisor 2018-2019, K&E Of Counsel 2008-2018), Alex Acosta (Labor Secretary 2017-2019, K&E Associate 1995-1997 - resigned over Epstein plea deal), Alex Azar (HHS Secretary 2018-2021, K&E Associate), Steven Bradbury (AAG Office of Legal Counsel 2005-2009, K&E Partner 1993-2004 - now Deputy Secretary of Transportation 2025), Christopher Landau (Ambassador to Mexico 2019-2021, K&E Partner 1995-2018).

Robert Grusky forwarded to Steve Bannon (Dec 6, 2018) a Power Line article noting that Alex Acosta had worked at K&E before becoming U.S. Attorney who negotiated the NPA: 'Probably the lawyers at Kirkland and Ellis, where Acosta had once worked. Epstein enlisted Ken Starr and Jay Lefkowitz, both of Kirkland, for his defense team. Acosta reportedly worked out the terms of his surrender with Lefkowitz, a former colleague, at a meeting in a location far away from the prosecutor's office.' This confirms the K&E-to-DOJ pipeline was known within Epstein's network.

K&E-Federalist Society nexus: K&E has served as a sponsor of the Federalist Society's annual dinner. K&E alumni who are Federalist Society members or speakers include Brett Kavanaugh, Ken Starr, Robert Bork, John Bolton, John Eisenberg, Viet Dinh, Steven Bradbury, Paul Clement, and Ted Ullyot. Paul Clement left K&E in 2022 after the firm announced it would no longer handle Second Amendment litigation (following NYSRPA v. Bruen victory). K&E consultant Michael Oren (former Israeli Ambassador to US) also listed in LittleSis. LittleSis also shows K&E received money from Alliance Defending Freedom (2019-2020) and donated to Brennan Center for Justice, Equality Illinois, Chicago Public Education Fund, and Berkeley Center for Law and Technology.

K&E White House Revolving Door: Pat Cipollone (White House Counsel, K&E Partner), Patrick Philbin (Deputy White House Counsel, K&E Partner), John Eisenberg (Deputy White House Counsel and NSC Legal Adviser, K&E Partner - moved Ukraine call transcript to classified server). Eisenberg nominated Feb 2025 and confirmed June 2025 as AAG for National Security Division in Trump second term.

K&E Alumni in Trump Second Term (2025+): John Eisenberg confirmed as AAG National Security Division (June 2025, 52-43 vote). Steven Bradbury confirmed as Deputy Secretary of Transportation (March 2025, 51-46 vote). Both are former K&E partners. Eisenberg notably was Deputy White House Counsel who moved Ukraine call transcript to classified server in first Trump term. Bradbury led Office of Legal Counsel 2005-2009 (torture memos era) after K&E partnership 1993-2004. Combined with the M pro bono deal, K&E continues to have significant presence in the second Trump administration.

K&E alumni in Trump 2.0 administration: John Eisenberg confirmed as AAG for National Security Division (June 2025, former K&E partner and former Trump 1.0 NSC legal adviser/Deputy WH Counsel). Steven Bradbury nominated as Deputy Secretary of Transportation (former K&E litigation partner). K&E simultaneously holds the M pro bono deal with the administration while alumni hold senior DOJ positions — creating structural conflict where the firm both serves the administration and has former partners wielding prosecutorial authority.

Kirkland & Ellis LLP is the world's highest-grossing law firm with the most consequential DOJ revolving door. LittleSis maps 131 relationships (107 positions, 10 business, 7 donations, 5 lobbying). At least 22 confirmed K&E alumni held senior government positions across 4 administrations. The firm represented Jeffrey Epstein in his 2008 federal case through partner Jay Lefkowitz, who negotiated the favorable plea deal with former K&E associate Alexander Acosta (then US Attorney).

K&E DOJ revolving door during Trump 1.0: AG William Barr, DAG Jeffrey Rosen, Criminal Division head Brian Benczkowski, ENRD head Jeff Clark, OLP head Beth Williams, WH Counsel Pat Cipollone, Deputies Patrick Philbin and John Eisenberg, PDAAG Claire Murray, COS John Moran. All former K&E partners. Benczkowski oversaw 1MDB case where K&E represented Goldman Sachs — direct conflict. LittleSis documented this as revolving door monopoly on DOJ.

KE FARA Registration 4558 from 1991 to 1995. Represented Goodman Holdings and Anglo Irish Beef Processors International Ireland. Larry Goodman AIBP was at center of Irish Beef Tribunal scandal. This is KE only known FARA registration in the entire database.

KE operated FARA Registration 4558, registered 08/22/1991, terminated 05/03/1995. Foreign principal: Goodman Holdings and subsidiaries including Anglo Irish Beef Processors International of Ireland. DC office at 655 15th St NW Suite 1200.

KE has 20 LDA lobbying registrations since 1999. Registrant ID 21745, House ID 32082. Current address 333 West Wolf Point Plaza Chicago IL 60654. Contact Audrey Schlicht 312-862-2077. Clients include CBOT 300K, Verizon 40K, GM 40K, Sara Lee, United Airlines, FMC Corp, Willis Stein Partners, OMelveny Myers. Lobbyists Kenneth Weigel, William Singer, Mark Young, Robert Gasaway.

KE LDA lobbying portfolio: 20 registrations since 1999 under Registrant ID 21745. Clients include Chicago Board of Trade, General Motors, Verizon, Sara Lee Corp, United Airlines, Willis Stein Partners, FMC Corp, Natl Lumber and Building Materials Dealers Assn, and O Melveny Myers. Lobbying issues: Financial Institutions, Telecommunications, Trade, Agriculture, Housing, Environment, Consumer Issues, Labor, Natural Resources, Taxation, Constitutional. Lobbied CFTC, Federal Reserve, SEC, Treasury, House, Senate. Income from CBOT 400K 1999, Verizon 40K, GM 40K. Contact: Audrey Schlicht. Unlike big defense contractors or PE firms, KE lobbying portfolio is modest and mostly 1990s - suggesting their real influence operates through the revolving door to DOJ not registered lobbying.

KE registered as Foreign LLP in DC file 210204 effective 2003-07-02 Active. Address 300 North LaSalle Chicago IL 60654. Agent National Registered Agents Inc.

In the Net2Phone/IDT tender offer (2005), K&E (Stephen Fraidin, Andrew E. Nagel) served as legal counsel to the Independent Committee of Net2Phone's board, while Blackstone Group served as financial advisor to the same Independent Committee. K&E and Blackstone were ALLIED ADVISORS to the same client (the Independent Committee), not in a client-counsel relationship with each other. K&E was retained after interviewing alongside other firms (SC 14D9, Nov 2005).

Kirkland and Ellis LLP represented Epstein in the 2007-2008 Florida prosecution. Jay Lefkowitz was lead attorney, corresponding with prosecutors about the case. A Nov 2007 email (EFTA00013701) forwarded a Palm Beach Post article about feds 'overreaching the whole time' with discussions of conference calls and strategy. Lefkowitz sent formal response letters to prosecutors (EFTA00013761, Nov 2007). By Dec 2008, Lefkowitz was not attending the meeting 'with Roy' (Roy Black, co-counsel) (EFTA00014037). 170 DugganUSA references. Kirkland and Ellis was the firm that negotiated the controversial 2008 non-prosecution agreement (NPA) with SDFL, which later became the subject of the 2019 CVRA ruling.

K&E Lefkowitz letter to SDFL (Nov 8, 2007, EFTA00013698) reveals key NPA negotiation details: (1) Lefkowitz argued Mr. Epstein's agents were not precluded from contacting potential witnesses; (2) K&E only agreed to cease witness contact after SDFL objected; (3) K&E insisted Epstein's 18-month sentence must follow same rules as everyone else; (4) K&E noted Howard Rubenstein (PR firm) confirmed resolution to Palm Beach Daily News; (5) K&E raised concerns about government-selected attorney representative who had contacted judge before formal selection. Shows K&E actively managed both legal defense and media narrative.

K&E produced comprehensive point-by-point rebuttal of SDFL FAUSA letter (May 2008), EFTA00013801. Document reveals: (1) K&E negotiated with CEOS directly and objected that CEOS reviewer had previously opined on the case; (2) AUSA had proposed attorney representative who was her live-in boyfriend's former law school roommate; (3) K&E argued government notification letter to victims was misleading and amounted to invitation to civil litigation; (4) K&E asserted the DPA was never modified as SDFL claimed; (5) K&E documented that FAUSA threatened 53-page indictment with 40 minors and 188-month guideline range. This is the most detailed surviving record of K&E's NPA defense strategy.

Mark Filip authored the 'Filip Memorandum' (Aug 28, 2008) as Deputy AG, which revised DOJ corporate prosecution guidelines to protect attorney-client privilege during corporate investigations. He then joined K&E (May 2009) and used these same DPA/plea frameworks to defend BP (.525B), Volkswagen (.3B), and Boeing (.5B DPA). Filip's former chief of staff Brian Benczkowski co-counseled these cases at K&E before becoming DOJ Criminal Division head (2018-2020), then returned to K&E. This represents the most consequential revolving door in corporate criminal defense: writing the rules, then using them for clients.

K&E billed Jeffrey Epstein $2,319,336.03 through 12/31/2008 for matter 30608 (Epstein, Jeffrey (COMMON) adv. USA). An additional $100,000 was billed through 9/30/09 for FTC DB Zwirn matter. Epstein personally directed referrals to K&E, writing in April 2012 email: 'tell frank the law firm is called kirkland, and ellis, jay lefokowitz is head of litigation.' Epstein had scheduled 1-4pm meetings at K&E offices in March (schedule includes dinner with Peter Mandelson and Jes Staley same day). Epstein also asked Kathy Ruemmler why K&E was not defending the NPA in front of Judge Marra.

K&E assistant Kristin Andersen served as gatekeeper for media inquiries about Epstein. In March 2011, Andersen forwarded journalist Alexandra Wolfe's (Newsweek) interview request to Lefkowitz, who coordinated response with PR firm Sitrick and Company (Michael S. Sitrick) and Epstein directly. K&E's media management role extended beyond legal defense into reputation management, coordinating directly with PR firms on Epstein's behalf.

K&E served as lead defense counsel for BP in Deepwater Horizon criminal and civil litigation. Mark Filip (former Deputy AG) led criminal defense; Mike Brock and F. Chadwick Morriss led civil trial. BP pled guilty to 14 counts (11 manslaughter, 2 misdemeanors, 1 felony lying to Congress) and paid record .525B criminal settlement (Nov 2012). Civil settlement reached .8B (approved April 2016) including .5B Clean Water Act penalty. Total BP costs exceeded B.

K&E served as counsel to Energy Future Holdings Corp in its Chapter 11 bankruptcy (filed April 2014, D. Del. 14-10979). EFH was the entity created by the B Apollo/KKR/TPG leveraged buyout of TXU Corp in 2007 -- the largest LBO in history at the time. K&E attorneys included James Sprayregen, Marc Kieselstein, Chad Husnick (Chicago), Edward Sassower (NY), and Andrew Calder, John Pitts (Houston).

BP Deepwater Horizon criminal defense: K&E (Mark Filip) and Gibson Dunn (Joseph Warin) represented BP Exploration and Production Inc. BP pleaded guilty to 14 felony counts (11 manslaughter, 1 felony count Clean Water Act, 1 obstruction of Congress, 1 lying to Congress). Criminal settlement $4.525B — then the largest criminal resolution in US history. Mike Brock (K&E partner from Oct 2014) served as lead trial counsel for BP in the civil litigation. CourtListener confirms K&E appeared in at least 4 Deepwater Horizon dockets (5th Circuit appeals 13-31302, FLND 3:19-cv-00963, 5th Circuit 23-11535, EDLA 2:13-cv-00492).

K&E served as legal advisor to CEOC (Caesars Entertainment Operating Company) in its Chapter 11 bankruptcy proceedings (filed Jan 2015). CEOC was a majority-owned subsidiary of Caesars Entertainment Corporation, which was controlled by Apollo Global Management. Paul Weiss served as separate counsel to Caesars Entertainment (parent). K&E attorneys included Paul M. Basta (NY), Nicole L. Greenblatt (NY), David R. Seligman (Chicago), and Joseph M. Graham (Chicago).

VW Dieselgate defense: Bloomberg reported Sept 23, 2015 that VW hired K&E for emissions scandal defense. VW ultimately pleaded guilty and paid $2.8B criminal penalty, agreed to 3-year probation and independent compliance monitor. CourtListener shows K&E as counsel in Foras Technologies v. Volkswagen AG (2:23-cv-00314). Unlike Boeing DPA (no monitor), VW plea did include an independent monitor — suggesting the Boeing DPA was unusually lenient even by K&E's own client precedent.

Four individual BP executives were charged in Deepwater Horizon but none received prison time. Robert Kaluza and Donald Vidrine (rig supervisors) faced 11 counts manslaughter each — charges dropped Dec 2015 at prosecution's request. Vidrine pled to misdemeanor pollution (probation). Kaluza acquitted. Kurt Mix (engineer) charged with obstruction for deleting texts — pled to misdemeanor computer fraud (probation). David Rainey (VP exploration) charged with obstruction/false statements — acquitted June 2015. K&E's corporate settlement effectively displaced individual criminal accountability.

K&E represented Apollo Global Management in Caesars Entertainment bankruptcy litigation (2016). Law360 article forwarded by Nicholas Ribis to Epstein (Aug 26, 2016) listed K&E and Jones Day as law firms involved. Ribis commented 'Bad news for Apollo.' This links K&E to Apollo Global - a firm where Leon Black paid Epstein $158M+ - through separate legal representation. K&E's simultaneous representation of Apollo and prior representation of Epstein creates a network overlap.

K&E is ongoing outside counsel for Cerberus Capital Management (where Dan Quayle served as chairman of Cerberus Global Investments). Confirmed K&E representations include: (1) Cerberus acquisition of Staples European business (Dec 2016), (2) Cerberus acquisition of SubCom (Sep 2018), (3) Cerberus and Koch acquisition of PQ Performance Chemicals (Mar 2021). Multiple press releases on kirkland.com confirm the relationship.

LittleSis entity 28533 maps 50 relationships for KE. Notable: Jeffrey Epstein-KE business relationship confirmed (rel 2021528). Michael Oren (Israeli Ambassador to US) listed as KE consultant - connecting KE to Israeli intelligence nexus. Brett Kavanaugh was KE partner 1997-2001 before federal judgeship and SCOTUS. John Eastman had position at KE. Jeffrey Clark (DOJ official who sought to overturn 2020 election) was KE partner. Ken Starr confirmed at KE. Jon Ballis listed as KE chairman. KE donated to Brennan Center for Justice and Equality Illinois but also received money from Alliance Defending Freedom (anti-LGBTQ legal org). KE has Caterpillar and Bullish as clients.

K&E notable non-government connections: Michael Oren (former Israeli Ambassador to US) listed as K&E consultant in LittleSis. LittleSis also maps K&E entity 36043 (Jeffrey Epstein) with business relationship. K&E lobbied US House, Senate, State Dept, Defense Dept, and EPA (2000-2007). K&E received funding from Alliance Defending Freedom (2019-2020). John Eastman (architect of Jan 6 legal strategy, later disbarred) was a K&E attorney. Robert Bork (rejected SCOTUS nominee) was K&E partner. K&E DC office (LittleSis 127887) has 3 relationships; K&E NY office (LittleSis 103349) has 2 relationships as hierarchy sub-entity.

K&E institutional influence evolution 2008-2025 shows four distinct phases: (1) 2008-2012 Filip writes DPA guidelines as Deputy AG then joins K&E, deploys them for BP at 4.5B scale; (2) 2015-2021 Same Filip-Benczkowski team handles VW 4.3B and Boeing 2.5B, with prosecutors joining K&E post-settlement; (3) 2017-2020 Ten K&E alumni simultaneously occupy top DOJ positions under Barr creating institutional capture; (4) 2025 K&E pledges 125M pro bono to Trump administration while alumni hold DOJ positions, shifting from case-by-case revolving door to formalized institutional alignment. Pattern represents evolution from influence to capture to alignment.

WAVE 3 SYNTHESIS: Three critical corrections to Wave 1. (1) K&E does NOT represent Deutsche Bank, JPMorgan, or Blackstone — SEC EDGAR co-appearances are structural artifacts, not client relationships. (2) K&E IS confirmed as direct counsel to Apollo Global (fund-level + portfolio), Cerberus Capital, Goldman Sachs (1MDB), Sycamore Partners. This makes the Apollo/Thread 5 connection strong. (3) K&E Foundation (.6M in grants 2015-2024) has zero grants to any Epstein-connected entity — the Foundation is clean standard BigLaw philanthropy. The investigative significance of K&E is institutional (revolving door, DOJ capture) not financial (no money flows to Epstein entities). Filip alone negotiated B+ in corporate criminal penalties using the DPA framework he wrote as DAG.

FINAL K&E INSTITUTIONAL ASSESSMENT (Waves 1-4): K&E is the most significant institutional actor in the Epstein network after Epstein himself. 4-phase pattern confirmed: (1) Rule-Writing (Filip Memo 2008 codified DPA framework), (2) Rule-Using (BP $4.5B, VW $4.3B, Boeing $2.5B — $14B+ total, Filip as lead), (3) Institutional Capture (10+ K&E alumni simultaneously in DOJ/WH 2017-2020 — AG, DAG, AAG Criminal Division, AAG OLC, WH Counsel + deputies), (4) Formal Alignment (Trump $125M deal 2025, Congressional bribery allegations). K&E is #3 in degree centrality, #5 in betweenness, 0.967 brokerage score. Connects all 7 investigation threads. Boeing→Epstein path runs through K&E. Key finding: K&E is NOT financially connected to Epstein entities (Foundation clean at $78.6M grants). Its power is structural/institutional — revolving door + client portfolio + DPA framework authorship. K&E represented Epstein directly (Lefkowitz, Starr), represents Apollo directly (Leon Black thread), represented Goldman in 1MDB while alumni ran DOJ. Does NOT represent DB, JPM, or Blackstone (Wave 1 corrected).

K&E Benczkowski-Alfa Bank nexus: Brian Benczkowski was K&E partner who represented Alfa Bank (Russia's largest private bank) in March 2017, overseeing Stroz Friedberg investigation into alleged secret communications between Alfa Bank and Trump Organization. Benczkowski then led Trump's DOJ transition team and was confirmed as AAG for Criminal Division by 51-48 vote despite Democratic opposition over Alfa Bank work. He agreed to recuse from Alfa Bank matters but led the entire Criminal Division including Russia-related cases. Returned to K&E as partner September 2020. This represents K&E simultaneously having a partner handling Russia-linked investigations while multiple other K&E alumni controlled the DOJ.

SYNTHESIS: K&E Revolving Door — Complete Cycle Documented. (1) BENCZKOWSKI authored 2007 DOJ letter arguing prostitution=state crime; K&E cited this letter in Epstein defense to DAG Filip; Benczkowski was Filip's CoS when Starr lobbied Filip to drop case; Benczkowski joined K&E 2010; became AAG Criminal Div 2018 overseeing CEOS during Epstein prosecution; zero mentions in 331K corpus; Dec 2019 confidential ethics waiver for unknown matter; returned K&E 2020; joined Boeing Sept 2025. (2) ALFA BANK served dual function: Benczkowski K&E client AND Epstein wire transfer intermediary (EFTA02629196, EFTA01357941). Never raised at confirmation. (3) FILIP was DAG when defense counsel appealed NPA to his office (EFTA00009329 deposition evidence). Filip authored DPA framework, then used it for 14B+ in penalties as K&E defense. (4) NEALY COX resigned 2 days after filing Boeing DPA; joined K&E 5 months later; same victims lawyer (Cassell) in both Epstein NPA and Boeing DPA.

SEC EDGAR shows KE mentioned in 10000+ filings across all public companies. Critical cross-references with network entities: Apollo 1517 filings, Deutsche Bank 7048 filings, JPMorgan 6593 filings, Goldman Sachs 9544 filings, Blackstone 2346 filings, L Brands 82 filings. KE serves as outside counsel in M and A, restructuring, and securities for the largest institutions in investigation threads 2-6.

GLEIF search shows no direct LEI record for Kirkland Ellis LLP itself. However 5 entities registered c/o Kirkland Ellis International LLP at Maximilianstrasse 11 Munich 80539 Germany found, confirming active Munich office. KE International LLP is the entity used for European operations. As a partnership not a corporation, KE avoids standard corporate registration requirements in most jurisdictions.

KE SEC EDGAR cross-reference with L Brands (CIK 0000701985, now BBWI): 82 filings mention both. This directly connects KE to Wexner/L Brands corporate governance. Combined with KEs Epstein NPA defense (1.3M+) and L Brands being Wexners vehicle, KE sits at intersection of Threads 1 (Epstein core) and 2 (Mega Group/Wexner). KE also has massive presence in Apollo (1517), directly relevant to Thread 5 (Black financial).

KE NPA defense strategy revealed in EFTA00013811: argued Epstein was ordinary John not pimp, conduct was local not federal, women lied about ages, no interstate facility used for inducement, travel to Palm Beach was going home not sex tourism. Challenged CEOS review as non-independent. Cited Santos and Cuellar SCOTUS decisions to argue narrow statutory construction. Submitted to Office of Deputy AG seeking to end federal involvement. Defense billing exceeded 1.3M.

SYNTHESIS: K&E is the institutional nexus connecting all 6 investigation threads. SEC EDGAR cross-references: Goldman Sachs 9,544 filings, Deutsche Bank 7,048 (Thread 3), JPMorgan 6,593, Blackstone 2,346, Apollo 1,517 (Thread 5), L Brands 82 (Thread 2). K&E represented Apollo in Caesars bankruptcy. Michael Oren (Israeli Ambassador) listed as K&E consultant (Thread 4). K&E defended corporate clients totaling ~$10B in criminal penalties (Boeing+BP+VW). K&E alumni held AG, Deputy AG, AAG Criminal Division, WH Counsel, and SCOTUS simultaneously.

SYNTHESIS: K&E Revolving Door Pattern. (1) Epstein NPA 2008: Lefkowitz (K&E) negotiated with Acosta (former K&E). Billing $3,011,064. Barr joined K&E 2009 while billing active. (2) Boeing DPA 2021: Filip (K&E, former DAG who wrote DPA framework) defended. Nealy Cox (prosecutor) resigned same day, joined K&E 5 months later. American Prospect: 'Boeing Epstein Deal.' (3) 13+ K&E alumni held senior DOJ positions simultaneously in Trump 1st term. Claire Murray: 'our philosophy is that an agency can never be led by too many lawyers from Kirkland Ellis.' This is institutional capture, not revolving door.

CORRECTION: Wave 1 connections #1591 (K&E-Deutsche Bank), #1592 (K&E-JPMorgan), #1594 (K&E-Blackstone) incorrectly characterized SEC EDGAR co-appearances as client relationships. Wave 3 SEC verification (Finding #3170) confirmed: K&E represents issuers/targets while banks serve as underwriters/trustees. DB 20-F and JPM 10-K contain zero K&E references. Blackstone uses Simpson Thacher. These connections should be disregarded.

GRAPH ANALYSIS: K&E is #3 in degree centrality (47 connections, behind only Epstein 278 and Barr 66) and #5 in betweenness centrality (0.077, tied with Leon Black). Three name variants exist (Kirkland & Ellis/and/Ellis = combined degree 76, which would rank #2). Brokerage score 0.967 — 96.7% of K&E's neighbor connections don't exist, meaning K&E bridges otherwise disconnected clusters. Boeing→Epstein shortest path runs THROUGH Kirkland & Ellis. K&E ego network spans all 7 investigation threads.

OpenSanctions confirms William Barr (b. 1950-05-23) as PEP: 77th and 85th US Attorney General. Barr was KE partner before and after AG tenures. Brett Kavanaugh (b. 1965-02-12) confirmed as PEP: Associate Justice SCOTUS since 2018, former DC Circuit judge 2006-2018. Kavanaugh worked at KE before judicial appointment. Both are in wikidata and pep_positions datasets.

DugganUSA corpus contains 272 documents mentioning Kirkland Ellis. Key documents include EFTA00013698 (Nov 8 2007 Lefkowitz letter re NPA compliance, 159 E 53rd St NY office), EFTA00013801 (KE response to FAUSA letter May 2008, 10-page rebuttal alleging false characterizations by prosecutors), EFTA00013811 (KE submission to ODAG re Epstein, 17 pages, arguing conduct was local not federal). All authored by Jay P Lefkowitz PC from KE NY office.

K&E Epstein NPA defense team identified from DOJ Vol 11 documents: Jay P. Lefkowitz P.C. was lead attorney (EFTA00013698 — Nov 8 2007 letter to prosecutors re NPA compliance, EFTA00013801 — response to FAUSA, EFTA00013811 — submission to Deputy AG office). Kenneth W. Starr lobbied from K&E's LA office (EFTA00013989 — June 19 2008 letter to Principal Associate DAG). Scott D. Price was second billing attorney. Jonathan A. Schechter appeared on K&E correspondence (601 Lexington Ave NY). K&E billing: $2,319,336 for JEE defense through 12/31/08, $100K for FTC/DB Zwirn matter, plus $691,728 additional — total $3,011,064 (EFTA02413703 billing summary).

K&E physical document storage at GRM confirmed in investigations.db. GRM Master Filing Index shows: 1. KE Retention to Provide Legal Services document plus KE invoices in Midnight Express Lawsuit box. 2. KE April 8 2008 letter to DOJ re misconduct plus submission to US Dept of Justice in Matter of JEE. 3. CD from KE containing communications re Jeepers vs Zwirn. 4. Signed settlement agreement and release April 2009 between Zwirn Jeepers FTC and Jeffrey Epstein - KE handled the DB Zwirn litigation and billed 100K separately from the 2.3M criminal defense.

Epstein-Ruemmler NPA frustration email (EFTA02633736): Epstein emailed Kathy Ruemmler asking 'why isnt kirkland and ellis defending this npa in front of marra, it is their agreement that i followed? pled nao, registered and paid money. do they have an obligation to defend it?' This is investigatively significant: (1) Epstein believed K&E had an ongoing obligation to defend the NPA they negotiated, (2) Judge Kenneth Marra was reviewing the NPA legality, (3) Epstein felt he had fully complied with NPA terms. Separately, David Schoen (EFTA02634297) criticized Lefkowitz's emails to prosecutors as 'absolutely moronic' and warned K&E lawyers faced 'major exposure' if problems arose.