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Chapter 14 - The Federal DepositionInside a sterile, fluorescent-lit federal building near Boston Harbor, Ethan Walker sat at a metal table facing two assistant U.S. attorneys and a court stenographer.

His orange jumpsuit hung loosely on his frame. His hair was unkempt, and deep, dark circles shadowed his eyes. The arrogance that had once defined his every movement was entirely gone, replaced by a dull, hollow exhaustion.

"Let’s revisit the February 2024 wire transfer of four hundred thousand dollars from the employee pension trust to your personal offshore development account," the lead prosecutor said calmly, sliding a printed ledger across the table. "Did you authorize this transfer, Mr. Walker?"

Ethan stared at the paper. His signature—crisp, bold, and entirely forged with the help of fraudulent corporate bylaws—stared back at him.

"I... I was under immense pressure to secure the Series A funding," Ethan stammered, his voice weak and raspy. "The board expected aggressive growth. I intended to pay it back."

"Intention does not replace statutory embezzlement, Mr. Walker," the prosecutor replied without a trace of sympathy. "Furthermore, federal investigators have confirmed that your former fiancée, Emma Carter, held the controlling voting shares and majority equity trust of Walker Innovations from its inception. You operated a corporate entity under false pretenses while systematically stripping away stakeholder rights."

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Ethan lowered his head, burying his face in his hands. Every lie he had told, every person he had stepped on, and every warning Clare and his mother had ignored now stood before him like an unalterable wall of judgment.

"Sign the deposition statement, Mr. Walker," the prosecutor instructed quietly. "Your cooperation is the only factor separating a ten-year sentence from a fifteen-year sentence."

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