hey sorry coming in late on this one...
Best thing I would be able to come up with for you "friend" to get anything out of this would be for "him" to put it into an account that will get him some "no loss high interest" accnt.
In Oz we can use ING to get 5%. this will do and it would prob take up to a 3mnth (1/4 year) to find out the money was missing...but this is valid for 7 years...so don't spend it if it's near 100k...
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