美国律师协会网站有一篇文章专门论述这个问题 ?; j: m8 B% r; X/ l- l # j6 u7 u$ e( f6 |( c[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] ; C& Q, m3 B2 D' `# E ! w" p8 g) \6 C' X+ {0 N. 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]