FILE – In this April 4, 2016 file photo, a marquee on a building in Panama City, Panama, lists the Mossack Fonseca law firm, one of the leaders in setting up offshore bank accounts for the rich and powerful. Offshore accounts conjure up images of malicious misdeeds, but many people use them for more than just hiding bribes and laundering money. And offshore accounts can be a financial tool for more than just the ultra-wealthy, too. (AP Photo/Arnulfo Franco, File)