Structuring
Structuring is the act of dividing a large financial transaction, for example a payment or bank deposit, into many smaller ones to sneak past the law. The structurer, or "smurf," makes sure each smaller sum is lower than the number that the law says must be reported.  For example, if the limit is $10,000 in one day, the structurer will move no more than $9,999.99 in one day.  groups of criminals sometimes use many smurfs who move money.