"From: Alan Rose [mailto:ARose@mrachek-law.com]
Sent: Wednesday, May 20, 2015 2:14 PM
To: Lessne, Steven; Eliot Ivan Bernstein; Eliot Ivan Bernstein
Cc: Ted Bernstein; O'Connell, Brian M.; Foglietta, Joy A
Subject: Original signed "Oppenheimer'' Trusts
Mr. Lessne and Mr. Eliot Bernstein:
I am writing to advise that we located some files in drawers in Simon's private office in
his home at Lions Head, as we were trying to assess the complexity of things that must
happen between now and the closing of Lions Head. My primary reason was to visually
inspect the three chandeliers that have been the subject of PR emails in the past few
In any event, and although these files likely were examined and discounted as
unimportant by the PRs after Simon's death and likely meant nothing if and when they
were catalogued or viewed during the O'Connell as PR re-appraisal/re-inspection, I
noticed a folder marked as the jake bernstein trust.
Looking more closely, there were three green folders labeled with Eliot's childrens names and inside are what appear to e the original signed Irrevocable Trust Agreements for the Trusts which Oppenheimer formerly served.
These may be relevant or important to the ongoing Oppenheimer case, so I bring them to your attention. There also are what appears to some tax returns and Stanford Account Statements. Simply because I have attended some of the Oppenheimer hearings, I understand that Eliot claims at least one of the Trusts does not exist.
As an officer of the court, and because these may be relevant, I have taken
temporary custody of the documents. I will hold them pending joint instructions or a
court order, but would prefer to deliver them to Steve Lessne as Oppenheimer's
counsel. These have no economic value and have no bearing on the estate, so I doubt
Brian O'Connell would want them, but I did not want to see them lost or discarded in
the impending move. To facilitate your review, I have scanned the first and last page of
each trust, and scanned the first page of the ancillary documents, and attach that in .pdf
I am sure that people have looked through these files before, and there did not appear
to be anything else of significance. (I did notice a few folders with other grandchildrens
names, not Eliot's kids, but left those papers in place because I understand that
everyone except Eliot has fully cooperated with Oppenheimer in resolving these
36 May 20, 2015 Alan Rose, Esq. Letter re Finding New Documents and removing them illegally from Simon's Estate and whereby the records were in the custody of Brian O'Connell at that time and Rose took them from the Estate without authorization.
I also have had occasion to re-look through a small box of trust documents which I have
been holding, which came from Simon's former work office.
Inside file folders in a desk drawer, Simon retained duplicate originals of the trust agreements relevant to my cases.
When I was looking to reexamine these documents - duplicate originals of the 2008
Trusts and the 2012 Trust (the true originals remain with Tescher & Spallina who drafted
them) - I noticed a copy of the three separate irrevocable trust documents. Again,
these would not have caught my eye originally because I would have never guessed that
Eliot would claim the trusts were not valid. I only recently had occasion to notice these
in looking for the duplicate trust originals for Simon and Shirley.
The three Irrevocable Trusts appear to be signed and witnessed on page 17, but the individual pages are not initialed. Again, these were only copies, but now having looked at the originals included
in the attached scan, I note (although not a handwriting expert) that the attached copies
appear to be absolutely identical to the originals just found in Simon's personal office.
These copies include IRS forms under which Traci Kratish PA, as Trustee appears to have
applied for and obtained a Taxpayer ID number for each trust, and obviously she
provided these to Simon. Each of the Trust documents is signed by Simon Bernstein, as
Settlor, and by Traci Kratish PA as the initial Trustee, and the signatures are witnessed
by two people. Simon's is witnessed by Jocelyn Johnson and someone else.
I am advised that Jocelyn was an employee of Simon's, as presumably was the second
witness and also the initial Trustee, Traci Kratish, who was in house counsel for the
companies Simon owned part of.
Although this was long before any involvement on my part, Traci Kratish appears to
have been the initial trustee (there is a typo elsewhere naming Steven Greenwald). I do
not know Steven Greenwald, but I have confirmed that that these trusts were not
created by Tescher & Spallina. If they had been, I'm sure they would have retained the
original and given Simon duplicate originals as they did for all of the trust documents for
the 2008 and 2012 Trusts they prepared.
I do not know if Greenwald prepared these and made a typo leaving his name on a later section, or if Kratish prepared these from a boilerplate Greenwald form and made the typo. Either way, and it does not matter to me, the fact that this was a simple and ordinary typo should be obvious to all.
Eventually, Traci Kratish left the employ as the in-house counsel for the companies.
Sometime before or at the time of her leaving, she resigned and appointed someone
else, and eventually these trusts accounts along with similar trusts for Simon's other
seven grandchildren and much of Simon's personal wealth, were moved to Stanford.
After Stanford's collapse amid word that it was a Ponzi scheme -- Simon lost upwards of
$2 million of his own funds in the Ponzi scheme -- Simon directed the transfer of the his
and these trust accounts to Oppenheimer. Simon selected Oppenheimer; paid Tescher's
firm to do the necessary documents to appoint Oppenheimer as successor trustee; took
the documents from Tescher and had them signed by all children, including Eliot and
Candice; and returned the documents to Tescher for filing. "
Page 38 at Court Filing Below, Click Link to Read Full Document