Structuring is a form of money laundering that involves intentionally splitting a large financial transaction into a series of smaller transactions to avoid scrutiny from regulators and law enforcement officials. The purpose of structuring is to avoid detection and reporting requirements, and it is a criminal offense that violates anti-money laundering (AML) and counter-terrorism financing (CTF) regulations. Structuring is relatively simple because all the funds typically go into the same account or a small number of accounts under the same name. However, it can backfire if a bank detects a trend of deposits that are all under the reporting limit. Criminals may also create multiple accounts to maintain their "under the radar" status and prevent filing a suspicious activity report (SAR) . Structuring can be used to conceal how the money was earned or obtained, and sometimes, individuals use this tactic to avoid tax obligations.

The key features of structuring in money laundering are:

• Intentional splitting of transactions: Structuring involves intentionally splitting a large financial transaction into a series of smaller transactions to avoid detection and reporting requirements.

• Avoidance of scrutiny: The purpose of structuring is to avoid scrutiny from regulators and law enforcement officials.

• Criminal offense: Structuring is a criminal offense that violates AML and CTF regulations.

• Use of multiple accounts: Criminals may create multiple accounts to maintain their "under the radar" status and prevent filing a suspicious activity report (SAR) .

• **Concealment of...