ing to do, then the out-of-pocket losses to Claimants are $26,000,000. 7 In addition, at the same time, Epstein, in his capacity as trustee of theme Wexner Children's mist invested $10,000,000 in the Europe Long/Short Fund. - 7 - KLI 2147929.5 EFTA00294821 By April 2007, Epstein had executed at least $100,000