MIAMI — The Miami Herald has joined an effort by The New York Times asking a judge to unseal financial records from Jeffrey Epstein’s estate in the U.S. Virgin Islands.

The records — written by a court-designated special master overseeing probate of his estate — could reveal how his co-executors are distributing the sex trafficker’s fortune and, more significantly, provide insight into how Epstein acquired his money, which has long been a mystery. Epstein’s primary residence was Little St. James, his private island off St. Thomas and where for years he operated a group of shell companies that enabled him to obtain more than $300 million in tax breaks in the USVI.

A special master generally provides the court with reports that summarize the assets, liabilities, expenditures and income of

See Full Page