Man of Straw

A straw man  argument is an informal fallacy based on misrepresentation of an opponent's position. To "set up a straw man" or "set up a straw man argument" is to create a position that is easy to refute, then attribute that position to the opponent. Often, the straw man is set up to deliberately overstate the opponent's position. A straw man argument can be a successful rhetorical technique (that is, it may succeed in persuading people) but it is in fact a misleading fallacy, because the opponent's actual argument has not been refuted.
See more at Wikipedia.org...

Effectively a nominee settlor or grantor who creates an offshore trust but often has no further connection with the trust once it is created.