美国律师协会网站有一篇文章专门论述这个问题 + A4 t9 N- [, j' E6 j" h
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[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] 8 _" G8 U# L: P3 K. ` " ]( `* C3 X4 f% n. h; }5 l[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]