One day a very sick old man calls his doctor, his lawyer, and his CPA to his deathbed:
Old man: "I am giving you each an envelope containing $100,000 cash, my life savings. When I die, I want to take it all with me. As the three people I most trust, I want you to be the last three to file by my coffin at the funeral, each placing the money in the coffin."
Lo and behold the old man dies. The doctor, lawyer, and CPA file by the coffin, each placing an envelope, and the man is buried. Some weeks later, the three meet at the golf course. The doctor calls the other two aside:
Doctor: "I have an admission to make. I needed $30,000 to pay for a new Mercedes, so I took what I needed out of the envelope, and I feel terrible about it!"
CPA: "I also feel terrible. I needed $70,000 to pay for a new yacht, so I also took what I needed from the envelope."
Lawyer: "You two should be ashamed of yourselves, I'll have you know that I put a check for the entire $100,000 in the coffin."