If he has, he will have exported mutual assets($) to buy them. Examine account statements back 3 years and look for $ exports where a corresponding asset was not acquired. It could even be $1000-5000 a month starting 3-4 years ago?? This means trackability of all wages etc as to their disposition. If he started 3 years ago and saved $10,000 it could easily be $100,000 now??