天边蓝

美国律师协会网站有一篇文章专门论述这个问题
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[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]
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$ U) b! v- `* E- k7 L$ I[url=http://apps.americanbar.org/litigation/committees/businesstorts/articles/fall2012-1012-koehler-v-bank-bermuda-three-years-later-fewer-places-hide.html]http://apps.americanbar.org/litigation/committees/businesstorts/articles/fall2012-1012-koehler-v-bank-bermuda-three-years-later-fewer-places-hide.html[/url]