trust name pattern analysis

TRUST NAME PATTERN ANALYSIS - COMMON DENOMINATORS

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Investigation Date: December 26, 2024

IDENTIFIED TRUST/COMPANY NAMES

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NAPIER INDEPENDENT TRUSTEES (NIT) NETWORK:

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Core Structure:

• NAPIER INDEPENDENT TRUSTEES LIMITED (Mother company - 1999)
• NAPIER INDEPENDENT TRUSTEES (2007) LIMITED
• NAPIER INDEPENDENT TRUSTEES (2008) LIMITED
• NAPIER INDEPENDENT TRUSTEES NO. 4-10 LIMITED (2010-2017)

McKay Batch (60+ companies - ALL created 23/9/2020):

• NAPIER INDEPENDENT TRUSTEES (MCKAY) LIMITED
• NAPIER INDEPENDENT TRUSTEES (MCKAY NO 2-60) LIMITED

Family-Named Trusts:

• NAPIER INDEPENDENT TRUSTEES (ROWE) LIMITED
• NAPIER INDEPENDENT TRUSTEES (MASON FAMILY 1990 TRUST) LIMITED
• NAPIER INDEPENDENT TRUSTEES (TOPP) LIMITED
• NAPIER INDEPENDENT TRUSTEES (M & M VODANOVICH) LIMITED
• NAPIER INDEPENDENT TRUSTEES (LATU) LIMITED
• NAPIER INDEPENDENT TRUSTEES (STEELE) LIMITED
• NAPIER INDEPENDENT TRUSTEES (VELTKAMP) LIMITED
• NAPIER INDEPENDENT TRUSTEES (CALSTOCK NO 2) LIMITED
• NIT (GALLAGHER) LIMITED

Other Trustee Companies:

• HUNTER INDEPENDENT TRUSTEE LIMITED
• CORBIN TRUSTEE COMPANY LIMITED

SYSTEMS 77 NETWORK:

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• SYSTEMS 77 LIMITED (1995)

BREAKWATER NETWORK (Auckland):

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• BREAKWATER LIMITED (Removed)
• BREAKWATER CONSULTING LIMITED
• BREAKWATER INVESTMENTS LIMITED

PATTERN ANALYSIS

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PATTERN 1: GEOGRAPHIC NAMING

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• "NAPIER" appears in most trust names
• "BREAKWATER" - a nautical/port term
• Both suggest PORT/MARITIME connection

PATTERN 2: NUMERICAL SEQUENCES

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• "77" in Systems 77
• "NO. 1, 2, 3..." numbered series
• "2007", "2008" year designations
• "60" McKay companies

PATTERN 3: FAMILY NAMES

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• McKay, Rowe, Mason, Topp, Vodanovich, Latu, Steele, Gallagher, Veltkamp
• These may be:

a) Actual client families

b) Code names for asset pools

c) Names of deceased persons whose estates were accessed

PATTERN 4: "INDEPENDENT TRUSTEES"

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• This phrase appears in almost all trust names
• Suggests a professional trustee service
• "Independent" implies separation from beneficiaries

COMMON DENOMINATORS BEYOND LOCATION

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• MARITIME/PORT TERMINOLOGY

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• "NAPIER" - Major port city
• "BREAKWATER" - Port infrastructure term
• "WEST QUAY" - Office address (quay = wharf)
• "AHURIRI" - Historic port area of Napier

This suggests a STRONG CONNECTION TO NAPIER PORT.

• THE NUMBER "77"

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• Systems 77 LIMITED
• 77 NIT companies found in search
• Protocol "777"

Possible meanings:

• Year 1977 (significant event?)
• Lucky number
• Code for the network
• Number of original entities

• "INDEPENDENT" DESIGNATION

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• Napier INDEPENDENT Trustees
• Hunter INDEPENDENT Trustee
• Suggests professional/arm's length relationship
• May provide legal protection

• TRUSTEE STRUCTURE

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• All entities are "TRUSTEES" or "TRUSTEE"
• Trusts provide:

- Asset protection

- Tax advantages

- Privacy

- Succession planning

- Potential for abuse

• DATE CLUSTERING

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Key dates identified:

• May 22, 1995 - Systems 77 created
• 1999 - NIT Limited created
• September 23, 2020 - 60+ McKay companies created
• 2021 - Multiple family trusts created

The September 2020 date is CRITICAL - what happened then?

NAPIER PORT CONNECTION HYPOTHESIS

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The naming patterns strongly suggest a connection to Napier Port:

• GEOGRAPHIC: All based in Napier/Ahuriri (port area)
• TERMINOLOGY: "Breakwater", "West Quay", "Ahuriri"
• INFRASTRUCTURE: Napier Port is major regional asset

POTENTIAL CONNECTIONS TO INVESTIGATE:

• Napier Port board members
• Port-related investments
• Shipping/logistics companies
• Land around the port

PREDICTED ADDITIONAL ENTITY NAMES

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Based on patterns, other entities may include:

Maritime-themed:

• HARBOUR TRUSTEES LIMITED
• WHARF INVESTMENTS LIMITED
• QUAY HOLDINGS LIMITED
• ANCHORAGE TRUSTEES LIMITED
• MARINA TRUSTEES LIMITED

Napier-themed:

• HAWKES BAY INDEPENDENT TRUSTEES LIMITED
• AHURIRI TRUSTEES LIMITED
• BLUFF HILL TRUSTEES LIMITED

Number-themed:

• SYSTEMS 7 LIMITED
• TRUSTEES 77 LIMITED
• NIT 77 LIMITED

Family-named (predicted):

• NIT (ALLEN) LIMITED
• NIT (CORKILL) LIMITED
• NIT (STIASSNY) LIMITED
• NIT (TWIGG) LIMITED

NEXT STEPS

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• Search for Napier Port board members
• Identify any 88-year-old board member who died
• Cross-reference port connections with trust network
• Search for predicted entity names in Companies Register
• Search NZ Gazette for capital transfers