In court, Raul claimed that this was an electronic Signature as well as it being an Annual Required Minimum Distribution as if it were a retirement fund.  When asked about the second letter of instruction for $15,000, his statement first statement was, "oh but it wasn't paid"  and then he said  "I must have done it by mistake". When you talk a signature and scan it into a computer,  then print out the signature pretending to be that person and place it in a Letter of Instruction, put it in the mail and send it to a bank,  it's my understanding that it is forgery, bank fraud and mail fraud.