The clearest sign of Mr. Wexner’s nearly limitless comfort with Mr. Epstein came in July 1991. Mr. Wexner signed a three-page legal document, known as a power of attorney, that enabled Mr. Epstein to hire people, sign checks, buy and sell properties and borrow money — all on Mr. Wexner’s behalf. Mr. Epstein, the document stated, had the “full power and authority to do and perform every act necessary” for Mr. Wexner.
“It takes a vast amount of trust to give someone total control,” said William P. LaPiana, an associate dean at New York Law School and a trust and estates expert who reviewed the document at the request of The Times. “Essentially what this means is, I can sign your name to anything.”
For the next 16 years, that document gave Mr. Epstein unmatched authority over Mr. Wexner’s financial affairs — and it corresponded to a period in which Mr. Epstein came to control or own valuable assets that previously belonged to Mr. Wexner or his companies.
Soon, Mr. Epstein’s name appeared on numerous Securities and Exchange Commission filings, listing him as a trustee for a series of ambiguously named entities like Health and Science Interests, Health and Science Interests II and International Charitable Interests, as well as trusts for Mr. Wexner’s children. Mr. Epstein had voting power over those interests, which came to own millions of dollars’ worth of Limited shares.
In Swiss banking documents related to some of Mr. Wexner’s entities, Mr. Epstein’s role was described as “manager of fortune.” The documents were included in an enormous leak of confidential records to the French newspaper Le Monde. They were shared with The Times through a collaboration organized by the International Consortium of Investigative Journalists.