Complex sentence: The raid took place in eastern Syria near Abu Kamal, which is near the Iraqi border city of Al-Qa'im, regarded by the U.S. as the main crossing point into Iraq for fighters, money, and equipment in support of the Iraqi insurgency.
Split into simpler sentences: The raid took place in Eastern Syria near Abu Kamal, which is near the Iraqi border city of Al-Qa'im. This area is regarded by the U.S. as the main crossing point into Iraq for fighters, money, and equipment in support of the Iraqi insurgency.