Castle services fee to a Trump-owned company: Audit finding

Entities and roles

• America First Audit: Castle services fee to a Trump-owned companyaudit case
• Donald J. Trumpcomparison subject

Claims and evidence

1. analysisdocumented

   The transaction documents company funds flowing to an entity owned by the controlling insider; disclosure alone does not establish that the services or price were improper.

   • U.S. Securities and Exchange Commission: Trump Hotels & Casino Resorts 1996 Form 10-KBusiness, acquisitions, debt, compensation, and related-party sections
   • U.S. Securities and Exchange Commission: Trump Hotels & Casino Resorts 2002 Form 10-KRelated-party transactions, notes, fees, and Riviera sections
   • The New York Times via U.S. House Judiciary Committee record: How Donald Trump Bankrupted His Atlantic City Casinos, but Still Earned MillionsRelated-party service-payment discussion