美国律师协会网站有一篇文章专门论述这个问题 ( j2 E4 G$ |- N9 b% Q9 x 8 @5 F% s) I6 [( E[b]Koehler v. Bank of Bermuda Three Years Later: Fewer Places to Hide[/b] ( C; ]' m# R) N2 h( ~ " u2 w" d8 G3 I3 b' i0 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]