Erika A. Kellerhals is a U.S. Virgin Islands-based tax and business attorney who provided legal services to Jeffrey Epstein's offshore corporate structures. U.S. Treasury Department documents identify her as one of Epstein's key associates involved in more than $1 billion in wire transfers between 2003 and 2019.

Kellerhals served as corporate secretary for Gratitude America Ltd., Epstein's USVI-registered nonprofit that channeled over $158 million in donations to academic and cultural institutions. IRS Form 990-PF filings list Kellerhals alongside Jeffrey Epstein (President), Darren Indyke (Treasurer), and Richard Kahn. In July 2025, Senator Ron Wyden disclosed that Treasury documents indicate "between 2003-2019, there were more than 4,725 wire transfers totaling $1.08 billion involving Jeffrey Epstein and his associates, including Darren Indyke, Harry Beller, Richard Kahn and Erika Kellerhals."

Kellerhals holds a law degree and LL.M. in Taxation from NYU and specializes in USVI Economic Development Commission (EDC) incentive programs, tax planning, and offshore corporate structuring. She is ranked by Chambers Global as Band 2 for General Business Law in the USVI. Kellerhals has not been charged with crimes related to Epstein's trafficking operation. Her identification in Treasury documents as one of Epstein's "associates" involved in over $1 billion in wire transfers suggests her role extended beyond routine legal services.

Sources

U.S. Treasury Department documents on Epstein wire transfers; Senate Finance Committee, disclosure on Epstein financial transactions, July 2025; Gratitude America Ltd., IRS Form 990-PF filings; Chambers Global, rankings for U.S. Virgin Islands attorneys.