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But Roland Franks was not that sort of trustee. His guidelines would be set by me, to benefit me. He would be responsible for handling all my paperwork and for filing any official forms that needed to be filed with various foreign governments. He would create official-looking documents that would justify the movement of money as well as equity investments in entities in which I maintained secret control. He would then disperse money, per my instructions, in any country I chose.

I opened the door to Roland’s office and there he was: my wonderful Master Forger. There was no reception area, just a large, well-appointed office with mahogany-covered walls and a lush maroon carpet. He was leaning against the edge of a large oak desk that was covered with countless papers…and he was a real Swiss tub o’ lard! He was about my height, but he had a tremendous gut and a mischievous smile on his face that so much as said, “I spend the greater part of my day figuring out ways to cheat various world governments.”

Just behind him, a large walnut bookcase rose up from the floor and touched the ceiling; it was a good twelve feet high. The bookcase was filled with hundreds of leather-bound books, all the same size, all the same thickness, and all the same dark-brown color. But each book had a different name on it, which was inscribed in gold-colored letters that ran down the side of the book, along its binding. I had seen books like this in the United States. They were official corporate books, the ones you received each time you formed a new corporation. Each one contained a corporate charter, blank stock certificates, a corporate seal, and so forth. Leaning against the bookcase was an old-fashioned library ladder with wheels at the bottom.

Roland Franks walked up to me and grabbed my hand before I even had a chance to lift it. He started shaking it vigorously. With a great smile he said, “Ahhh, Jordan, Jordan—you and I must become fast friends! I have heard so much about you from Jean Jacques. He tells me of your wonderful past adventures and of your future plans. There is so much to discuss and so little time, eh?”

I nodded eagerly, a bit overwhelmed by his warmth and girth, but I instantly liked him. There was something very honest about him, very forthright. He was a man who could be trusted.

Roland led me over to a black leather couch and gestured for me to take a seat, then he sat down on a matching black leather club chair. He removed an unfiltered cigarette from a sterling-silver case and tapped it on its end, to pack in the tobacco. From inside his pants pocket he pulled a matching sterling-silver lighter, ignited it, and tilted his head to the side to avoid being singed by the nine-inch butane flame. Then he took a deep pull from the cigarette.

I watched in silence. Finally, after a good ten seconds, he exhaled, but only a drop of smoke came out. Incredible!Where had it gone?

I was about to ask him when he said, “You must tell me about your flight over from the United States. It is the stuff of legend, as you would say.” He winked at me. Then he turned his palms up and shrugged, and said, “But me— ehhh—I am but a simple man, and there is only one woman in the world for me: my lovely wife!” He rolled his eyes. “Anyway, I have heard much about your brokerage firm and all the companies you own. So much for a man as young as you! I would say you are still very much a boy and yet…”

The Master Forger kept going on and on, talking about how young and wonderful I was, but I found it hard to follow him. I was too busy trying to follow his enormous jowls, which seemed to be swaying back and forth like a sailboat on a rough ocean. Roland had intelligent brown eyes, a low forehead, and a fat nose. His skin was very white, and his head seemed to sit directly upon his chest without the benefit of a neck. His hair was dark brown, almost black, and he wore it combed straight back over his round skull. And my first impression had been right: There was a certain inner warmth that this man exuded, a joie de vivreof someone completely comfortable in his own skin, despite the fact that there was enough of it to carpet Switzerland.

“…and so, my friend, that is the long and short of it. After all, appearances are what make the difference in things. Or as you would say, it is about the dotting of the i’s and the crossing of the t’s, no?” asked the Master Forger with a smile.

In spite of catching only the tail end of what he’d said, the gist of it was clear: The paper trail was everything. Speaking more woodenly than usual, I replied, “I couldn’t agree with you more, Roland. I have always prided myself on being a careful man, a man who is realistic about the world in which he operates. After all, men such as ourselves can’t afford to be careless. That is a luxury of women and children.” My tone dripped with sagacity, but deep down I was hoping he had never seen The Godfather.I felt a bit guilty over stealing some of Don Corleone’s thunder, but I couldn’t seem to stop myself. The movie was packed with such terrific dialogue that plagiarizing it only seemed natural. In a way, I lived my life very much like Don Corleone—didn’t I? I never talked on the phone; I kept my circle of confidants to a handful of old and trusted friends; I paid off politicians and police officers; I had Biltmore and Monroe Parker paying me monthly tributes…and countless other things too. But, unlike me, Don Corleone didn’t have a rip-roaring drug habit, nor could he be so easily manipulated by a gorgeous blonde. Well, those were my Achilles’ heels, and no man could be perfect.

Apparently not picking up on my plagiarism, he replied, “That is a most wonderful insight for a man your age. And I couldn’t agree with you more. Carelessness is a luxury no serious man can afford. And today that shall be something we pay great attention to. As you will see, my friend, I can serve many functions for you and wear many hats. Of course, my more mundane functions—such as keeping track of paperwork and filling out corporate forms—I trust you are already familiar with. So we will move past those. The question is: Where shall we start? What is on your mind, my young friend? Please tell me, and I will help you.”

I smiled and said, “I was told by Jean Jacques that you are a man who can be trusted completely, that you are the best at what you do. So rather than beat around the bush, I will operate under the assumption that you and I will be doing business together for many years to come.”

I paused for a brief moment, waiting for Roland’s obligatory nod and smile in response to my patronizing statement. And while I was never a great advocate of patronizing statements…since this was the first time I’d ever been face-to-face with a true Master Forger…well, it just seemed like the appropriate thing to do.

As expected, Roland turned up the corners of his mouth and nodded deferentially. Then he took another enormous pull from his cigarette and started blowing perfectly round smoke rings. How beautiful!I thought. They were flawless circles of light-gray smoke, about two inches in diameter, and they seemed to float effortlessly through the air.

I smiled and said, “Those are very fine smoke rings, Roland. Maybe you can shed some light on why Swiss people love smoking so much. I mean—don’t get me wrong—I’m all for smoking if that’s what turns you on. In fact, my father is one of the all-time great smokers, so I respect it. But the Swiss seem to take it to a different level. Why is that?”