#1. jane Doe is administrator on estate acct. money deposited in Dec. Since Dec. 95%+ trans. amount to transfers from this acct to her savs. where Jane then wds the money and walks out the door. no structuring of the wds. can't really claim she is defrauding other name on acct. but, can we say acct does not appear to be used as expected (estate acct with only a couple cks used for payment of bills)

#2. Sue Deer owns business. Her account (number) hijacked. Fraudsters used another business name and then proceeded to issue checks from the acct to other individuals in other states. total $45,000. cust. checked and saw this right away so no loss to her or the bank. Police notified. So, should we still file a SAR,

In case #1 I would actually confront the customer and ask her about the unusual account transactions. If she can't come up with a good answer I would file a SAR. No doubt.

In case #2 I would file a SAR and check box that says police have been notified. Your suspect/s are most likely unknown but the aggregate amount exceeds the $25,000 threshold for unknown suspects. Someone can correct me if I'm wrong but it's my understanding that there need not be any actual loss. The potential to lose $45,000 was there if not for the customers quick action.

#1 - she could be the administrator and sole heir as well. Have you asked here what's going on?

#2 - definitely file SAR.