In Windows systems, named pipes in one of the available IPC (Inter-Process Communication) mechanism. It can be used either locally or remotely.
Accesses to remote named pipes, contained in the IPC$ share, are carried into the SMB protocol.
Named pipes are implemented by a file system driver, npfs.sys. The PipeList  tool can be used to enumerate the npfs namespace, to show which named pipes are opened on a local system. The FileMon tool  is also able to monitor the named pipe filesystem activity, by selecting Named Pipes in the Drives menu.
Some named pipes are implemented as aliases , i.e, they don't really exist in the npfs namespace. Aliases names are stored in the registry:
Key: HKLM\SYSTEM\CurrentControlSet\Services\Npfs\Aliases\ Values: lsass, ntsvcs