Mr. Pablo, a rich merchant in his early forties, was a defendant in a lawsuit which could subject him to substantial damages. A year before the court rendered judgment, Mr. Pablo sought his lawyer’s advice on how to plan his estate to avoid taxes. His lawyer suggested that he should form a corporation with himself, his wife and his children (all students and still unemployed) as stockholders and then transfer all his assets and liabilities to this corporation. Mr. Pablo and the plaintiff sought to enforce this judgment. The sheriff, however, could not locate any property in the name of Mr. Pablo and therefore returned the writ of execution unsatisfied. What remedy, if any, is available to the plaintiff? (1991 BAR)