Jeffrey Edward Epstein was an American financier and sex offender. Born and raised in New York City, Epstein began his professional life as a teacher at the Dalton School despite lacking a college degree. After his dismissal from the school in 1976, he entered the banking and finance sector, working at Bear Stearns in various roles before starting his own firm. Epstein cultivated an elite social circle and procured many women and children whom he and his associates sexually abused.

The Dalton School, originally the Children's University School, is a private, coeducational college preparatory school in New York City and a member of both the Ivy Preparatory School League and the New York Interschool. The school is located in four buildings within the Upper East Side of Manhattan. In the 2023–24 academic year, tuition rates totaled $61,120.