I believe that some off shore accounts are in "other" names, as to not leave a conspicuous paper trail. We do know Lori and friends had accounts in Panama, Belize and Luchenstein, at least.

What is done is quite compex, by some entities setting up off shore accounts with extreme anonymity. There are usually fictitious companies set up by a middle man of which funds are filtered through, protecting the identity of the real funds, to almost a full degree. Nevertheless, the middle man for these accounts has choices when pressured, take the fall or reveal the real owners of these accounts and how much "cash" they contributed.