id	sid	eid	entity	type
cblr-2960	1	1	stephen d. chu* i.	PERSON
cblr-2960	1	2	694 ii	QUANTITY
cblr-2960	2	1	697 iii	QUANTITY
cblr-2960	2	2	702	CARDINAL
cblr-2960	2	3	702	CARDINAL
cblr-2960	2	4	703 1	CARDINAL
cblr-2960	3	1	first	ORDINAL
cblr-2960	4	1	705 2	CARDINAL
cblr-2960	5	1	second	ORDINAL
cblr-2960	6	1	706 a. private letter	PERSON
cblr-2960	6	2	2002-44	DATE
cblr-2960	6	3	707	CARDINAL
cblr-2960	7	1	709	CARDINAL
cblr-2960	8	1	710	CARDINAL
cblr-2960	8	2	711	CARDINAL
cblr-2960	10	1	712	CARDINAL
cblr-2960	11	1	713 a.	PERSON
cblr-2960	12	1	715 1	CARDINAL
cblr-2960	13	1	715 2	CARDINAL
cblr-2960	14	1	716 3	CARDINAL
cblr-2960	16	1	718 4	CARDINAL
cblr-2960	16	2	720	CARDINAL
cblr-2960	17	1	722	CARDINAL
cblr-2960	17	2	v i. c onclusion	ORG
cblr-2960	17	3	722	CARDINAL
cblr-2960	17	4	i.	PERSON
cblr-2960	18	1	up to	CARDINAL
cblr-2960	18	2	35%.2	CARDINAL
cblr-2960	20	1	2009	DATE
cblr-2960	20	2	columbia university school of law	ORG
cblr-2960	20	3	b.a.	GPE
cblr-2960	20	4	2006	DATE
cblr-2960	20	5	columbia university	ORG
cblr-2960	21	1	alex raskolnikov	PERSON
cblr-2960	21	2	allison snyder	PERSON
cblr-2960	21	3	the columbia business law review	ORG
cblr-2960	22	1	the last decade	DATE
cblr-2960	23	1	franqois-serge lhabitant	PERSON
cblr-2960	23	2	20	CARDINAL
cblr-2960	24	1	more than a trillion dollars	MONEY
cblr-2960	24	2	less than $40 billion	MONEY
cblr-2960	24	3	1990	DATE
cblr-2960	25	1	d.	NORP
cblr-2960	25	2	daisy maxey	PERSON
cblr-2960	25	3	wall st. j.	PERSON
cblr-2960	25	4	sept. 10, 2007	DATE
cblr-2960	25	5	cll	ORG
cblr-2960	26	1	david m. schizer	PERSON
cblr-2960	26	2	104	ORG
cblr-2960	27	1	l. rev	PERSON
cblr-2960	27	2	1886	DATE
cblr-2960	27	3	1935	DATE
cblr-2960	27	4	2004	DATE
cblr-2960	28	1	35%	PERCENT
cblr-2960	29	1	3	CARDINAL
cblr-2960	29	2	charlene d. luke	PERSON
cblr-2960	29	3	25	CARDINAL
cblr-2960	29	4	129	CARDINAL
cblr-2960	29	5	132	CARDINAL
cblr-2960	29	6	2005	DATE
cblr-2960	30	1	4	CARDINAL
cblr-2960	30	2	r. markuson	PERSON
cblr-2960	30	3	1 (2002	DATE
cblr-2960	31	1	5	CARDINAL
cblr-2960	31	2	6	CARDINAL
cblr-2960	31	3	rachel e. silverman	PERSON
cblr-2960	31	4	irs	ORG
cblr-2960	31	5	wall st. j.	PERSON
cblr-2960	31	6	oct. 13, 2005	DATE
cblr-2960	33	1	columbia business law review borrowing	ORG
cblr-2960	35	1	10	CARDINAL
cblr-2960	35	2	the internal revenue service	ORG
cblr-2960	35	3	irs	ORG
cblr-2960	37	1	allison b. colter	PERSON
cblr-2960	37	2	wall st. j.	PERSON
cblr-2960	37	3	oct. 2, 2001	DATE
cblr-2960	38	1	david a. weisbach	PERSON
cblr-2960	38	2	4	CARDINAL
cblr-2960	39	1	l. & econ	ORG
cblr-2960	40	1	rev	PERSON
cblr-2960	40	2	88,	PERCENT
cblr-2960	40	3	89	DATE
cblr-2960	40	4	2002	DATE
cblr-2960	41	1	6	CARDINAL
cblr-2960	42	1	10	CARDINAL
cblr-2960	42	2	supra	PERSON
cblr-2960	42	3	8	CARDINAL
cblr-2960	42	4	93	DATE
cblr-2960	44	1	william a. klein	PERSON
cblr-2960	44	2	22	CARDINAL
cblr-2960	44	3	14th	ORDINAL
cblr-2960	44	4	2006	DATE
cblr-2960	45	1	1	CARDINAL
cblr-2960	45	2	rachel e. silverman	PERSON
cblr-2960	45	3	wall st	GPE
cblr-2960	45	4	j.	PERSON
cblr-2960	45	5	oct. 18, 2006	DATE
cblr-2960	46	1	2008	DATE
cblr-2960	46	2	today	DATE
cblr-2960	49	1	two	CARDINAL
cblr-2960	53	1	12	CARDINAL
cblr-2960	54	1	3	CARDINAL
cblr-2960	55	1	4	CARDINAL
cblr-2960	56	1	5	CARDINAL
cblr-2960	56	2	12	CARDINAL
cblr-2960	56	3	charlene d. luke	PERSON
cblr-2960	56	4	55	CARDINAL
cblr-2960	57	1	l. rev	PERSON
cblr-2960	57	2	251	CARDINAL
cblr-2960	57	3	258	CARDINAL
cblr-2960	57	4	2007	DATE
cblr-2960	58	1	13	CARDINAL
cblr-2960	59	1	http://www.smart money.com/insurance/life/index.cfm?story=lifeterm	PERSON
cblr-2960	59	2	feb. 11, 2008	DATE
cblr-2960	59	3	one year to thirty years	DATE
cblr-2960	60	1	15	CARDINAL
cblr-2960	60	2	kenneth black	PERSON
cblr-2960	60	3	jr.	PERSON
cblr-2960	60	4	life & health	ORG
cblr-2960	60	5	127	CARDINAL
cblr-2960	60	6	13th	ORDINAL
cblr-2960	60	7	2000	DATE
cblr-2960	62	1	6	CARDINAL
cblr-2960	63	1	7	CARDINAL
cblr-2960	65	1	9	CARDINAL
cblr-2960	65	2	annual	DATE
cblr-2960	65	3	at least $1 million	MONEY
cblr-2960	67	1	16	CARDINAL
cblr-2960	69	1	d.	NORP
cblr-2960	70	1	114	CARDINAL
cblr-2960	71	1	17	CARDINAL
cblr-2960	71	2	markuson	ORG
cblr-2960	71	3	4	CARDINAL
cblr-2960	71	4	3	CARDINAL
cblr-2960	71	5	8	CARDINAL
cblr-2960	71	6	6	CARDINAL
cblr-2960	72	1	19	CARDINAL
cblr-2960	72	2	markuson	ORG
cblr-2960	72	3	4	CARDINAL
cblr-2960	72	4	1	CARDINAL
cblr-2960	73	1	20	CARDINAL
cblr-2960	74	1	david m. schizer	PERSON
cblr-2960	74	2	101	CARDINAL
cblr-2960	75	1	l. rev	PERSON
cblr-2960	75	2	1312	CARDINAL
cblr-2960	75	3	1384	CARDINAL
cblr-2960	75	4	2001	DATE
cblr-2960	77	1	21	CARDINAL
cblr-2960	77	2	at least $5 million	MONEY
cblr-2960	77	3	at least $25 million	MONEY
cblr-2960	78	1	17	CARDINAL
cblr-2960	79	1	270.2(a)(51	DATE
cblr-2960	79	2	2008	DATE
cblr-2960	80	1	22	CARDINAL
cblr-2960	80	2	1,000,000	MONEY
cblr-2960	80	3	200,000	MONEY
cblr-2960	80	4	two	CARDINAL
cblr-2960	80	5	300,000	MONEY
cblr-2960	80	6	2008	DATE
cblr-2960	80	7	5	CARDINAL
cblr-2960	81	1	the current year	DATE
cblr-2960	82	1	17	CARDINAL
cblr-2960	83	1	230.501	CARDINAL
cblr-2960	83	2	2008	DATE
cblr-2960	84	1	23	CARDINAL
cblr-2960	84	2	markuson	ORG
cblr-2960	84	3	4	CARDINAL
cblr-2960	84	4	2	CARDINAL
cblr-2960	84	5	7	CARDINAL
cblr-2960	85	1	24	CARDINAL
cblr-2960	85	2	colter	ORG
cblr-2960	85	3	7	CARDINAL
cblr-2960	85	4	25	CARDINAL
cblr-2960	85	5	luke	PERSON
cblr-2960	85	6	supra	PERSON
cblr-2960	85	7	3	CARDINAL
cblr-2960	85	8	130	CARDINAL
cblr-2960	86	1	26	CARDINAL
cblr-2960	88	1	such year	DATE
cblr-2960	89	1	27	CARDINAL
cblr-2960	89	2	michael j. goldberg	PERSON
cblr-2960	89	3	2-01	CARDINAL
cblr-2960	89	4	90 (2001	DATE
cblr-2960	92	1	28	CARDINAL
cblr-2960	92	2	goldberg	ORG
cblr-2960	92	3	27	CARDINAL
cblr-2960	95	1	two	CARDINAL
cblr-2960	98	1	29	CARDINAL
cblr-2960	98	2	r. markuson	PERSON
cblr-2960	98	3	dec. 2002	DATE
cblr-2960	98	4	2	CARDINAL
cblr-2960	98	5	the 1990s	DATE
cblr-2960	99	1	30	CARDINAL
cblr-2960	99	2	luke	PERSON
cblr-2960	99	3	supra	PERSON
cblr-2960	99	4	12	CARDINAL
cblr-2960	99	5	257	CARDINAL
cblr-2960	99	6	congress	ORG
cblr-2960	101	1	61(a	CARDINAL
cblr-2960	105	1	irs	ORG
cblr-2960	105	2	wall st	GPE
cblr-2960	105	3	j., july 17, 2002	ORG
cblr-2960	106	1	marvin a. chirelstein & lawrence a. zelenak	PERSON
cblr-2960	106	2	105	CARDINAL
cblr-2960	107	1	l. rev	PERSON
cblr-2960	107	2	1939, 1942	DATE
cblr-2960	107	3	2005	DATE
cblr-2960	108	1	2008	DATE
cblr-2960	109	1	100,000	MONEY
cblr-2960	109	2	this year	DATE
cblr-2960	110	1	35%	PERCENT
cblr-2960	110	2	15%	PERCENT
cblr-2960	110	3	35,000	MONEY
cblr-2960	110	4	15,000	MONEY
cblr-2960	111	1	100,000	MONEY
cblr-2960	111	2	irs	ORG
cblr-2960	112	1	the summer of 2006	DATE
cblr-2960	112	2	approximately $1.23 trillion	MONEY
cblr-2960	112	3	$1.23 trillion	MONEY
cblr-2960	112	4	11%	PERCENT
cblr-2960	112	5	annual	DATE
cblr-2960	112	6	15%	PERCENT
cblr-2960	112	7	$20 billion	MONEY
cblr-2960	112	8	each year	DATE
cblr-2960	113	1	9	CARDINAL
cblr-2960	113	2	$20 billion	MONEY
cblr-2960	113	3	each year	DATE
cblr-2960	114	1	the internal revenue service	ORG
cblr-2960	114	2	$1.24 trillion	MONEY
cblr-2960	114	3	2006	DATE
cblr-2960	115	1	a particular calendar year	DATE
cblr-2960	116	1	the year	DATE
cblr-2960	116	2	35%	PERCENT
cblr-2960	117	1	35 i.r.c	QUANTITY
cblr-2960	118	1	15%	PERCENT
cblr-2960	118	2	1222	CARDINAL
cblr-2960	118	3	more than 1 year	DATE
cblr-2960	119	1	36	CARDINAL
cblr-2960	120	1	72	DATE
cblr-2960	120	2	17	CARDINAL
cblr-2960	120	3	11	CARDINAL
cblr-2960	120	4	38	CARDINAL
cblr-2960	120	5	the cs/tremont	ORG
cblr-2960	120	6	annual	DATE
cblr-2960	120	7	january 1994 to	DATE
cblr-2960	120	8	december 2005	DATE
cblr-2960	120	9	10.69%	PERCENT
cblr-2960	121	1	the cs/tremont	ORG
cblr-2960	121	2	at least $10 million	MONEY
cblr-2960	122	1	1	CARDINAL
cblr-2960	122	2	518	CARDINAL
cblr-2960	122	3	39	CARDINAL
cblr-2960	123	1	1222	DATE
cblr-2960	125	1	$20 billion	MONEY
cblr-2960	125	2	more than a	CARDINAL
cblr-2960	125	3	1.5%	PERCENT
cblr-2960	125	4	each year	DATE
cblr-2960	126	1	irs	ORG
cblr-2960	127	1	july 18, 1984	DATE
cblr-2960	127	2	congress	ORG
cblr-2960	128	1	feb. 25, 2008	DATE
cblr-2960	129	1	41	CARDINAL
cblr-2960	131	1	2002-44-001	DATE
cblr-2960	131	2	2, 2002	DATE
cblr-2960	131	3	200392	DATE
cblr-2960	131	4	2003-91	DATE
cblr-2960	131	5	2003	DATE
cblr-2960	131	6	146-11	MONEY
cblr-2960	131	7	2003	DATE
cblr-2960	132	1	42	CARDINAL
cblr-2960	132	2	david s. neufeld	PERSON
cblr-2960	132	3	100	CARDINAL
cblr-2960	132	4	1191	CARDINAL
cblr-2960	132	5	1191	DATE
cblr-2960	132	6	2003	DATE
cblr-2960	133	1	43	CARDINAL
cblr-2960	136	1	2008coluama	CARDINAL
cblr-2960	136	2	la w	FAC
cblr-2960	136	3	vie w	PERSON
cblr-2960	138	1	at least five	CARDINAL
cblr-2960	138	2	more than 55%	PERCENT
cblr-2960	138	3	two	CARDINAL
cblr-2960	138	4	more than 70%	PERCENT
cblr-2960	138	5	three	CARDINAL
cblr-2960	138	6	more than 80%	PERCENT
cblr-2960	138	7	four	CARDINAL
cblr-2960	138	8	more than 90%	PERCENT
cblr-2960	138	9	value.46	FAC
cblr-2960	138	10	diversification.47	ORG
cblr-2960	138	11	owner.48 b.	GPE
cblr-2960	138	12	section 817	LAW
cblr-2960	140	1	98	CARDINAL
cblr-2960	140	2	1055	CARDINAL
cblr-2960	140	3	1984	DATE
cblr-2960	141	1	45	CARDINAL
cblr-2960	147	1	46	CARDINAL
cblr-2960	148	1	d.	NORP
cblr-2960	151	1	1.817-5(f)(2)(i	CARDINAL
cblr-2960	154	1	leslie c. giordani	PERSON
cblr-2960	154	2	25	CARDINAL
cblr-2960	155	1	579	CARDINAL
cblr-2960	155	2	579	CARDINAL
cblr-2960	155	3	2003	DATE
cblr-2960	157	1	four	CARDINAL
cblr-2960	157	2	two	CARDINAL
cblr-2960	157	3	1	CARDINAL
cblr-2960	157	4	2	CARDINAL
cblr-2960	159	1	1984	DATE
cblr-2960	159	2	the united states court of appeals	ORG
cblr-2960	159	3	eighth	ORDINAL
cblr-2960	159	4	section 817	LAW
cblr-2960	159	5	section 817	LAW
cblr-2960	160	1	irs	ORG
cblr-2960	162	1	77-85	CARDINAL
cblr-2960	163	1	80	CARDINAL
cblr-2960	165	1	81-225	CARDINAL
cblr-2960	166	1	82-54	CARDINAL
cblr-2960	166	2	1	CARDINAL
cblr-2960	166	3	2	CARDINAL
cblr-2960	168	1	61(a	CARDINAL
cblr-2960	169	1	christofferson v. united states	ORG
cblr-2960	169	2	749	CARDINAL
cblr-2960	169	3	513	CARDINAL
cblr-2960	169	4	8th	ORDINAL
cblr-2960	169	5	1984	DATE
cblr-2960	170	1	chistofferson	GPE
cblr-2960	172	1	49	DATE
cblr-2960	172	2	579	CARDINAL
cblr-2960	172	3	first	ORDINAL
cblr-2960	172	4	david s. neufeld	PERSON
cblr-2960	172	5	keyport	GPE
cblr-2960	172	6	98	CARDINAL
cblr-2960	172	7	403	CARDINAL
cblr-2960	172	8	405	CARDINAL
cblr-2960	172	9	2003	DATE
cblr-2960	173	1	2008	DATE
cblr-2960	174	1	3 1	DATE
cblr-2960	175	1	first	ORDINAL
cblr-2960	175	2	2003-91	DATE
cblr-2960	175	3	irs	ORG
cblr-2960	176	1	4	CARDINAL
cblr-2960	176	2	irs	ORG
cblr-2960	177	1	6	CARDINAL
cblr-2960	177	2	andrew w. needham &	PERSON
cblr-2960	177	3	christian brause	PERSON
cblr-2960	177	4	736	CARDINAL
cblr-2960	177	5	irs	ORG
cblr-2960	177	6	neufeld	ORG
cblr-2960	177	7	supra	PERSON
cblr-2960	177	8	52	CARDINAL
cblr-2960	177	9	404	CARDINAL
cblr-2960	177	10	1	CARDINAL
cblr-2960	177	11	2	CARDINAL
cblr-2960	178	1	14	CARDINAL
cblr-2960	178	2	needham & brause	ORG
cblr-2960	178	3	53	CARDINAL
cblr-2960	178	4	irs	ORG
cblr-2960	179	1	david s. neufeld	PERSON
cblr-2960	179	2	idf	ORG
cblr-2960	179	3	idf	ORG
cblr-2960	179	4	mfa	PERSON
cblr-2960	179	5	dec. 2004	DATE
cblr-2960	179	6	10	CARDINAL
cblr-2960	180	1	5	CARDINAL
cblr-2960	180	2	markuson	ORG
cblr-2960	180	3	4	CARDINAL
cblr-2960	180	4	5	DATE
cblr-2960	182	1	2003-91	DATE
cblr-2960	182	2	irs	ORG
cblr-2960	183	1	irs	ORG
cblr-2960	184	1	9	CARDINAL
cblr-2960	184	2	second	ORDINAL
cblr-2960	185	1	1 2	CARDINAL
cblr-2960	186	1	second	ORDINAL
cblr-2960	186	2	second	ORDINAL
cblr-2960	186	3	7	CARDINAL
cblr-2960	186	4	53	CARDINAL
cblr-2960	187	1	2003-91	DATE
cblr-2960	187	2	5	CARDINAL
cblr-2960	188	1	irs	ORG
cblr-2960	189	1	d.	NORP
cblr-2960	191	1	61	CARDINAL
cblr-2960	191	2	2003-91	DATE
cblr-2960	192	1	2008columiab	CARDINAL
cblr-2960	192	2	la w	GPE
cblr-2960	192	3	vie w	PERSON
cblr-2960	192	4	2	CARDINAL
cblr-2960	192	5	1.817-5(f)(2)(ii	CARDINAL
cblr-2960	192	6	section 817	LAW
cblr-2960	193	1	200244-001	DATE
cblr-2960	193	2	2003-02	DATE
cblr-2960	193	3	second	ORDINAL
cblr-2960	194	1	2002-44-001	DATE
cblr-2960	194	2	2002-44-001	DATE
cblr-2960	194	3	2002-44001	DATE
cblr-2960	194	4	62	CARDINAL
cblr-2960	196	1	81-225	CARDINAL
cblr-2960	199	1	1.817-5(f)(2)(ii	CARDINAL
cblr-2960	199	2	march 1, 2005	DATE
cblr-2960	202	1	2002-44-001	DATE
cblr-2960	202	2	2, 2002	DATE
cblr-2960	202	3	irs	ORG
cblr-2960	202	4	2005	DATE
cblr-2960	202	5	39	CARDINAL
cblr-2960	202	6	1.817-5(f)(2)(ii	CARDINAL
cblr-2960	204	1	2003-92	DATE
cblr-2960	205	1	200392	DATE
cblr-2960	205	2	10	CARDINAL
cblr-2960	207	1	irs	ORG
cblr-2960	208	1	2003-92	DATE
cblr-2960	209	1	neufeld	ORG
cblr-2960	209	2	supra	PERSON
cblr-2960	209	3	52	CARDINAL
cblr-2960	209	4	405	CARDINAL
cblr-2960	212	1	2002-44-001	DATE
cblr-2960	212	2	2, 2002	DATE
cblr-2960	213	1	income.68	ORG
cblr-2960	213	2	2002-44	DATE
cblr-2960	213	3	1.817-5(f)(2)(ii	CARDINAL
cblr-2960	214	1	section 1.817-5(f)(2)(ii	LAW
cblr-2960	215	1	section 1.817-5(f)(2)(ii	LAW
cblr-2960	217	1	67	CARDINAL
cblr-2960	217	2	lee a. sheppard	PERSON
cblr-2960	217	3	23	CARDINAL
cblr-2960	219	1	794	CARDINAL
cblr-2960	219	2	794	CARDINAL
cblr-2960	219	3	2002	DATE
cblr-2960	220	1	6	CARDINAL
cblr-2960	222	1	2002-44-001	DATE
cblr-2960	224	1	61(a	CARDINAL
cblr-2960	225	1	69	CARDINAL
cblr-2960	225	2	neufeld	ORG
cblr-2960	225	3	supra	PERSON
cblr-2960	225	4	42	CARDINAL
cblr-2960	225	5	1192	CARDINAL
cblr-2960	225	6	49	CARDINAL
cblr-2960	227	1	2002-44	DATE
cblr-2960	227	2	one	CARDINAL
cblr-2960	228	1	70	CARDINAL
cblr-2960	228	2	49	DATE
cblr-2960	230	1	2008col	CARDINAL
cblr-2960	230	2	la w	FAC
cblr-2960	230	3	vie w	PERSON
cblr-2960	230	4	irs	ORG
cblr-2960	230	5	2002-44-001	DATE
cblr-2960	230	6	irs	ORG
cblr-2960	230	7	section 1.817-5(f)(2)(ii	LAW
cblr-2960	230	8	irs	ORG
cblr-2960	231	1	71	CARDINAL
cblr-2960	231	2	section 1.817-5(f)(2)(ii	LAW
cblr-2960	231	3	section 817(h).72	LAW
cblr-2960	231	4	irs	ORG
cblr-2960	231	5	section 1.817-5(f)(2)(ii	LAW
cblr-2960	232	1	73	CARDINAL
cblr-2960	233	1	section 1.817-5(f)(2)(ii	LAW
cblr-2960	234	1	section 1.817-5(f)(2)(i	LAW
cblr-2960	234	2	section 1.817-5(f)(2)(ii).74	LAW
cblr-2960	234	3	one	CARDINAL
cblr-2960	234	4	one	CARDINAL
cblr-2960	234	5	two	CARDINAL
cblr-2960	234	6	1	CARDINAL
cblr-2960	234	7	2	CARDINAL
cblr-2960	234	8	71	DATE
cblr-2960	236	1	2002-44-001	DATE
cblr-2960	236	2	66	CARDINAL
cblr-2960	236	3	2003	DATE
cblr-2960	236	4	146-11	MONEY
cblr-2960	236	5	2003	DATE
cblr-2960	237	1	section 1.817-5(f)(2)(ii	LAW
cblr-2960	239	1	72	CARDINAL
cblr-2960	239	2	71	CARDINAL
cblr-2960	240	1	73	CARDINAL
cblr-2960	241	1	congress	ORG
cblr-2960	242	1	71	CARDINAL
cblr-2960	246	1	1.817-5(f)(2)(i	CARDINAL
cblr-2960	248	1	6	CARDINAL
cblr-2960	250	1	irs	ORG
cblr-2960	250	2	8	CARDINAL
cblr-2960	250	3	taxpayers.8	ORG
cblr-2960	251	1	81	CARDINAL
cblr-2960	251	2	76	CARDINAL
cblr-2960	251	3	needham & brause	ORG
cblr-2960	251	4	53	CARDINAL
cblr-2960	252	1	supra	PERSON
cblr-2960	252	2	8	CARDINAL
cblr-2960	252	3	99	DATE
cblr-2960	254	1	102-03	QUANTITY
cblr-2960	258	1	20	CARDINAL
cblr-2960	258	2	1315	DATE
cblr-2960	260	1	supra	PERSON
cblr-2960	260	2	8	CARDINAL
cblr-2960	260	3	103	CARDINAL
cblr-2960	261	1	82	CARDINAL
cblr-2960	263	1	2008col	CARDINAL
cblr-2960	263	2	la w	FAC
cblr-2960	263	3	vie w	PERSON
cblr-2960	265	1	5	CARDINAL
cblr-2960	265	2	6	CARDINAL
cblr-2960	266	1	7 83	DATE
cblr-2960	266	2	93	DATE
cblr-2960	267	1	84	CARDINAL
cblr-2960	268	1	two	CARDINAL
cblr-2960	268	2	sluppose	PERSON
cblr-2960	271	1	97	DATE
cblr-2960	273	1	d.	NORP
cblr-2960	273	2	supra	PERSON
cblr-2960	273	3	8	CARDINAL
cblr-2960	273	4	93	CARDINAL
cblr-2960	275	1	100	CARDINAL
cblr-2960	278	1	d.	NORP
cblr-2960	279	1	d.	NORP
cblr-2960	281	1	50	MONEY
cblr-2960	281	2	100	MONEY
cblr-2960	282	1	congress	ORG
cblr-2960	282	2	70	MONEY
cblr-2960	282	3	100	MONEY
cblr-2960	283	1	20	MONEY
cblr-2960	284	1	irs	ORG
cblr-2960	286	1	reform.89	PERSON
cblr-2960	287	1	° four	CARDINAL
cblr-2960	288	1	first	ORDINAL
cblr-2960	289	1	20	CARDINAL
cblr-2960	289	2	1315	DATE
cblr-2960	290	1	'9	DATE
cblr-2960	290	2	1325	CARDINAL
cblr-2960	292	1	1326	CARDINAL
cblr-2960	295	1	1323-24	DATE
cblr-2960	296	1	2008	DATE
cblr-2960	296	2	second	ORDINAL
cblr-2960	296	3	taxpayer.93	ORG
cblr-2960	297	1	fourth	ORDINAL
cblr-2960	297	2	mechanism.96	GPE
cblr-2960	298	1	irs	ORG
cblr-2960	298	2	92	CARDINAL
cblr-2960	299	1	1324	CARDINAL
cblr-2960	300	1	1325	CARDINAL
cblr-2960	301	1	1324-25	DATE
cblr-2960	302	1	9	CARDINAL
cblr-2960	303	1	1325	CARDINAL
cblr-2960	305	1	d.	NORP
cblr-2960	305	2	rob wells	PERSON
cblr-2960	305	3	wall st	GPE
cblr-2960	305	4	j.	PERSON
cblr-2960	305	5	mar. 1, 2005	DATE
cblr-2960	306	1	vie w	PERSON
cblr-2960	308	1	american international group, inc.	ORG
cblr-2960	308	2	the phoenix companies, inc.	ORG
cblr-2960	308	3	sun life financial, inc.	ORG
cblr-2960	308	4	massachusetts	GPE
cblr-2960	308	5	100	CARDINAL
cblr-2960	312	1	neufeld	ORG
cblr-2960	312	2	supra	PERSON
cblr-2960	312	3	42	CARDINAL
cblr-2960	312	4	1191	DATE
cblr-2960	312	5	irs	ORG
cblr-2960	312	6	treasury	ORG
cblr-2960	312	7	the last twenty years	DATE
cblr-2960	313	1	100	CARDINAL
cblr-2960	313	2	11	CARDINAL
cblr-2960	313	3	11.cfm	DATE
cblr-2960	313	4	feb. 25, 2008	DATE
cblr-2960	313	5	the phoenix companies, inc.	ORG
cblr-2960	313	6	feb. 25, 2008	DATE
cblr-2960	314	1	101	CARDINAL
cblr-2960	314	2	102	CARDINAL
cblr-2960	315	1	1	CARDINAL
cblr-2960	315	2	first	ORDINAL
cblr-2960	319	1	°3	CARDINAL
cblr-2960	321	1	°	TIME
cblr-2960	321	2	103	CARDINAL
cblr-2960	321	3	1	CARDINAL
cblr-2960	321	4	515	CARDINAL
cblr-2960	323	1	1o	CARDINAL
cblr-2960	323	2	516	CARDINAL
cblr-2960	324	1	106	CARDINAL
cblr-2960	325	1	587	CARDINAL
cblr-2960	327	1	columbia business law review	ORG
cblr-2960	336	1	2	CARDINAL
cblr-2960	336	2	107	CARDINAL
cblr-2960	336	3	11	CARDINAL
cblr-2960	337	1	108	CARDINAL
cblr-2960	337	2	2003-91	DATE
cblr-2960	340	1	2008	DATE
cblr-2960	341	1	110	CARDINAL
cblr-2960	346	1	5	CARDINAL
cblr-2960	348	1	110	CARDINAL
cblr-2960	348	2	luke	PERSON
cblr-2960	348	3	supra	PERSON
cblr-2960	348	4	3	CARDINAL
cblr-2960	348	5	185	CARDINAL
cblr-2960	349	1	1	CARDINAL
cblr-2960	349	2	sheppard	ORG
cblr-2960	349	3	supra	PERSON
cblr-2960	349	4	67	CARDINAL
cblr-2960	352	1	114	CARDINAL
cblr-2960	352	2	19	CARDINAL
cblr-2960	352	3	2007	DATE
cblr-2960	353	1	115	CARDINAL
cblr-2960	353	2	sheppard	ORG
cblr-2960	353	3	supra	PERSON
cblr-2960	353	4	67	CARDINAL
cblr-2960	356	1	6	CARDINAL
cblr-2960	359	1	7	CARDINAL
cblr-2960	360	1	' 3	DATE
cblr-2960	362	1	9	CARDINAL
cblr-2960	363	1	10,000	MONEY
cblr-2960	363	2	20,000	MONEY
cblr-2960	363	3	116	CARDINAL
cblr-2960	363	4	neufeld	ORG
cblr-2960	363	5	supra	PERSON
cblr-2960	363	6	42	CARDINAL
cblr-2960	363	7	1194	CARDINAL
cblr-2960	364	1	117	CARDINAL
cblr-2960	365	1	118	CARDINAL
cblr-2960	365	2	neufeld	ORG
cblr-2960	365	3	supra	PERSON
cblr-2960	365	4	42	CARDINAL
cblr-2960	365	5	1194	CARDINAL
cblr-2960	366	1	19	CARDINAL
cblr-2960	366	2	luke	PERSON
cblr-2960	366	3	supra	PERSON
cblr-2960	366	4	3	CARDINAL
cblr-2960	366	5	187-88	DATE
cblr-2960	367	1	120	CARDINAL
cblr-2960	367	2	neufeld	ORG
cblr-2960	367	3	supra	PERSON
cblr-2960	367	4	42	CARDINAL
cblr-2960	367	5	1194	DATE
cblr-2960	368	1	12	CARDINAL
cblr-2960	368	2	luke	PERSON
cblr-2960	368	3	supra	PERSON
cblr-2960	368	4	12	CARDINAL
cblr-2960	368	5	282	CARDINAL
cblr-2960	369	1	2008columbia	CARDINAL
cblr-2960	369	2	la w	FAC
cblr-2960	369	3	vie w	PERSON
cblr-2960	378	1	23	CARDINAL
cblr-2960	382	1	michael a. heimos	PERSON
cblr-2960	382	2	2003	DATE
cblr-2960	382	3	210	CARDINAL
cblr-2960	382	4	oct. 30, 2003	DATE
cblr-2960	383	1	122	CARDINAL
cblr-2960	383	2	6	CARDINAL
cblr-2960	384	1	123	CARDINAL
cblr-2960	391	1	4	CARDINAL
cblr-2960	392	1	policy.124	ORDINAL
cblr-2960	394	1	about 2.5% to 4%	PERCENT
cblr-2960	395	1	'26	DATE
cblr-2960	395	2	124	CARDINAL
cblr-2960	395	3	11	CARDINAL
cblr-2960	396	1	72	DATE
cblr-2960	398	1	1211	DATE
cblr-2960	399	1	20	CARDINAL
cblr-2960	399	2	1387	CARDINAL
cblr-2960	400	1	la w	FAC
cblr-2960	400	2	vie w	PERSON
cblr-2960	401	1	2008	DATE
cblr-2960	401	2	0.25%	PERCENT
cblr-2960	401	3	0.60%	PERCENT
cblr-2960	401	4	annual	DATE
cblr-2960	402	1	127	CARDINAL
cblr-2960	402	2	annual	DATE
cblr-2960	402	3	about 0.75% to 1.25%	PERCENT
cblr-2960	403	1	129	CARDINAL
cblr-2960	403	2	section 817	LAW
cblr-2960	404	1	20%	PERCENT
cblr-2960	405	1	3 °	QUANTITY
cblr-2960	406	1	31	CARDINAL
cblr-2960	407	1	section 817	LAW
cblr-2960	408	1	2	CARDINAL
cblr-2960	408	2	20%	PERCENT
cblr-2960	409	1	3	CARDINAL
cblr-2960	410	1	3 1	CARDINAL
cblr-2960	410	2	20%	PERCENT
cblr-2960	412	1	127	CARDINAL
cblr-2960	412	2	11	CARDINAL
cblr-2960	412	3	128	CARDINAL
cblr-2960	413	1	luke	PERSON
cblr-2960	413	2	supra	PERSON
cblr-2960	413	3	3	CARDINAL
cblr-2960	413	4	186	CARDINAL
cblr-2960	414	1	needham & brause	ORG
cblr-2960	414	2	53	DATE
cblr-2960	415	1	131	CARDINAL
cblr-2960	417	1	1.817-5(f)(3)(ii	CARDINAL
cblr-2960	417	2	2003	DATE
cblr-2960	417	3	needham & brause	ORG
cblr-2960	417	4	53	CARDINAL
cblr-2960	418	1	132	CARDINAL
cblr-2960	420	1	1.817-5(f)(3)(ii	CARDINAL
cblr-2960	420	2	2003	DATE
cblr-2960	421	1	needham & brause	ORG
cblr-2960	421	2	53	DATE
cblr-2960	422	1	134	CARDINAL
cblr-2960	423	1	61	CARDINAL
cblr-2960	427	1	2006	DATE
cblr-2960	427	2	1.23	MONEY
cblr-2960	427	3	about $4 to $5 billion	MONEY
cblr-2960	427	4	2006.136	CARDINAL
cblr-2960	427	5	less than half	CARDINAL
cblr-2960	428	1	irs	ORG
cblr-2960	429	1	vi	PERSON
cblr-2960	434	1	'37	DATE
cblr-2960	434	2	2005	DATE
cblr-2960	435	1	135	CARDINAL
cblr-2960	435	2	11	CARDINAL
cblr-2960	436	1	136	CARDINAL
cblr-2960	437	1	37	CARDINAL
cblr-2960	437	2	71	CARDINAL
cblr-2960	438	1	la w	FAC
cblr-2960	438	2	vie w	PERSON
cblr-2960	439	1	2008722	CARDINAL