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Chapter 13 - The Swiss KeyArthur’s fingers trembled as he clicked open the battered leather briefcase. He reached deep inside, beneath a stack of old tax returns, and pulled out a small, heavy titanium-alloy capsule.

"Here," Arthur whispered, placing it on the edge of my desk as if it were radioactive. "It’s a micro-chip encrypted cold wallet. It holds twenty-four million dollars in unregistered digital assets that Ethan stashed away just in case things went south."

I picked up the titanium capsule, turning it over in my hand. It felt cold, heavy, and absolute.

"Why bring this to me now, Arthur?" I asked, looking up. "Why not try to sell it on the black market?"

"Because the black market doesn't offer federal immunity deals," Arthur said bitterly. "I talked to the district attorney this morning. My attorney said if I cooperated fully and handed over the primary key to the rightful victim—you—my prison sentence would be reduced to probation."

I slid the capsule into my desk drawer and locked it with a sharp click.

"You'll still face disbarment, Arthur. You’ll never practice law or touch corporate finance again as long as you live," I told him plainly. "But you won't spend your remaining years eating prison food. Take that as your final act of grace."

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As Arthur shuffled out of the office, defeated and broken, I picked up my phone and dialed the lead federal investigator.

"The Swiss portfolio has been secured," I said. "Let's transfer those funds directly back into the original family investment trust where they belong."

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