美国律师协会网站有一篇文章专门论述这个问题 4 F* n- A+ A5 f# ]. P, c
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[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] : G$ F C9 D2 |" q4 \6 ?. A! Q2 @' x# p1 @, P: i' 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]