Mike Mason stepped aboard his luxury yacht in Miami

He only used it a few days each month but he kept a full time crew of three on 24/7 standby

This wealthy real estate mogul with long hair and a scraggly beard gave the appearance of an aging hippy.  He had acquired a huge empire of commercial real estate in a city of high rises that were mostly built with drug money.  Mike spotted this opportunity a long time ago and he was often approached by underworld cash rich criminals eager to convert their liquid assets into real estate.  He had managed to separate his business empire completely from the criminal world and he paid all his taxes on time so as not to draw attention from the Feds.   Mike poured himself a large bourbon and told the captain that two visitors were expected

Igor came aboard first and hugged Mike hard saying good to see you again my friend and you can pour me a large vodka

Igor was a large jovial Russian who had worked with Mike for more than fifteen years. They had a close friendship and business relationship based on mutual trust.  Igor knew how to tap into the murky world of Russian oligarchs and Mike was the expert in commercial real estate, offshore banking and setting up shell companies. Mike shared with Igor  all the profits from the Russian dealings. 

Mike handed Igor a large neat vodka and topped up his own bourbon

Cheers Igor! Now tell me about this guy Ivan before he gets here

Oh he is just an accountant sent here to oversee the transaction, I doubt if he will be a problem

There was no hugging when Ivan came aboard, just limp handshakes before he sat down.  He was a tall thin pale man who looked like he never went outdoors.  It must have been a struggle for him to walk around in the heat of Miami, especially as he was wearing a jacket.  Ivan handed Mike a bunch of papers and gave a little speech

Well Mr Mason, you really do keep a low profile, our investigations show you have no living relatives and you do not even have a girlfriend

Also you do not mingle in the business community and you avoid all social media.  Apart from your real estate properties, you have virtually no footprint at all on the internet. Your home address is in Nashville TN but the neighbors say they have never seen you

Mike replied Well in this line of work it helps to stay out of the limelight

Ivan asked Mike to explain what would happen next in the process

Mike started to draw a flow diagram on the whiteboard 

The first step is for your boss to wire $140M into this account

These funds will be passed through multiple layers of shell companies until they get to the company with the four directors whose names are on the papers you brought, I assume these are all friends of your boss who have agreed to hold his assets in their name?

That’s correct said Ivan

Mike continued The final stage is to close on the purchase of $126M of commercial real estate currently owned by me which I will sell to the company owned by your boss’s friends. Once the final payment is made at closing then the deal is all done

Where did the other $14M go? asked Ivan

Mike smiled it will be siphoned off through my shell companies. That’s my fee for laundry services, your boss gets a portfolio of prime commercial real estate generating a steady income stream from tenant rentals and most importantly these assets cannot be traced back to him if he is sanctioned

OK and how long before the deal is finalized? asked Ivan

Three days from now, I already booked the attorney for the closing said Mike

Ivan looked serious My boss told me to get some collateral from you to make sure you don’t steal everything, normally I would take one of your family hostage at this stage

Mike was calm and unmoved by the threats form Ivan

Sorry I cannot offer you anybody as collateral Ivan but you do have my word plus Igor has given you plenty of references

Ivan shook his head and pulled out a gun from inside his jacket, he looked nervous and sweaty

Words mean nothing, I am taking you hostage Mike, you will not be out of my sight once my boss sends you the money, if all goes well you will walk away unscathed but if anything goes wrong then I will put a bullet in your head

Mike was totally unfazed and assured Ivan that the transaction would go smoothly, he told him to put the gun away and take off his jacket to cool down.  Mike  looked over to Igor and sighed as he thought why did you allow this armed Russian clown on my yacht? 

Igor guessed what Mike was thinking and shrugged as if to say I never expected this skinny accountant to be a hit man too