It is worth the $3m to take the risk?

A friend told me yesterday that he got an email from a US citizen who he never met before. In the email, the person requested for my fren's account number as he plans to transfer some money to the account. My friend, being curious and suspicious, he did not comply to the request but leave his mobile number instead. To his surprise, not long after, he got a call from the sender of the email.

Through the phone call, the guy explained to my fren of his intention. According to this guy, he's working with a bank in US which my fren mentioned to me but i've forgotten of the name. His work requires him to monitor bank accounts and he came across this particular account that has been remain inactive for the past 10 years so he started investigation on the account holder. He has found out that the account holder died 10 years ago and left a fortune in his account. It's USD$30millions worth of fortune! hmmm.. what a "miss-fortune-ate" dead guy!

This guy claims that he is also an Asian and he believes that Asean is the safest region to transfer the money. This is why he selected my friend and proposed the collaboration arrangement. If my friend agrees, the guy will seek advise from his attorney and prepare for the agreement document prior to him coming down to Malaysia next month. He will meet my fren to table out the modus operandi and arrangement of the plan. With the agreement, the guy will transfer the whole sum of money to my fren's account. My friend then needs to transfer the money to this guy and take 10% of the fortune for himself. That's USD$3millions, my friend! Wow~ I can live my whole life with that!

So my friend came to me for a piece of advice.
I told him:

1. I have heard a story like this before, but never to the extend that the person would personally call and proposed to meet. So i am not sure of the reliability/seriousness of the guy.
2. If he really has the ball to do it, first he needs to check our Bank Negara Malaysia policy on the transfer of foreign currency to local account, esp individual account.
3. He also needs to check the max amount of money allowed to be transfered, and if he needs to declare the money.
4. And if he really really wants to do it, it is better to break the money into smaller portions and spread it into different accounts so it would not look obvious.
5. Is the guy trustworthy? If u really wants to meet him, meet him at a crowded place. A cafe at KLCC looks like a good option.
6. I dont think anyone would willingly to give 10% of his fortune, if it's not risky at all. 10% is a very high share as an agent (that's what i call him of this modus operandi).
7. The risk remains with him until infinity. This is because the bank system will always see his account of the transfer activity. Not the master mind's. The risk is always his. If the US authority finds out. He'll be the one getting it.
8. Yes, USD$3m is an unresistable tempation but this is kerja gila and it is definitely a NO-NO.

But my fren instist on giving it a shot. So he plans to meet the guy next month and see how it goes from there.
And i said, "Good Luck!"

And just for a though.. when i gave him those ideas, i already feel like i have a mind of a criminal. Kewl!