美国律师协会网站有一篇文章专门论述这个问题 $ L$ b3 Y; [) {3 ?
" ?8 A$ f Z) Q# |; _
[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b]: e9 g/ J x/ ^; r
; D8 c( u H6 M& k
[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]