Generally speaking, structuring is the act of breaking up financial transactions to get around the federal reporting requirements that kick in for transactions over a specific amount of money.

Structuring is a crime under federal law, but it is the type of crime, that you could commit kind of innocently. It is something of a cautionary tale. From A Forensic Accountant ...

Segel, Arthur I. "Structuring Real Estate Deals: An Investor's Perspective." Harvard Business School Background Note 208-066, October 2007. (Revised March 2009 ...