id	sid	tid	token	lemma	pos
cblr-1782	1	1	microsoft	microsoft	PROPN
cblr-1782	1	2	word	word	PROPN
cblr-1782	1	3	2014.3_min_final	2014.3_min_final	ADJ
cblr-1782	1	4	min	min	NOUN
cblr-1782	1	5	–	–	PUNCT
cblr-1782	1	6	final	final	ADJ
cblr-1782	1	7	the	the	DET
cblr-1782	1	8	sec	sec	PROPN
cblr-1782	1	9	and	and	CCONJ
cblr-1782	1	10	the	the	DET
cblr-1782	1	11	courts	court	NOUN
cblr-1782	1	12	’	’	PART
cblr-1782	1	13	cooperative	cooperative	ADJ
cblr-1782	1	14	policing	policing	NOUN
cblr-1782	1	15	of	of	ADP
cblr-1782	1	16	related	relate	VERB
cblr-1782	1	17	party	party	NOUN
cblr-1782	1	18	transactions	transaction	NOUN
cblr-1782	1	19	geeyoung	geeyoung	PROPN
cblr-1782	1	20	min	min	PROPN
cblr-1782	1	21	*	*	PROPN
cblr-1782	1	22	a	a	DET
cblr-1782	1	23	transaction	transaction	NOUN
cblr-1782	1	24	between	between	ADP
cblr-1782	1	25	a	a	DET
cblr-1782	1	26	corporation	corporation	NOUN
cblr-1782	1	27	and	and	CCONJ
cblr-1782	1	28	its	its	PRON
cblr-1782	1	29	director	director	NOUN
cblr-1782	1	30	or	or	CCONJ
cblr-1782	1	31	officer	officer	NOUN
cblr-1782	1	32	(	(	PUNCT
cblr-1782	1	33	a	a	DET
cblr-1782	1	34	“	"	PUNCT
cblr-1782	1	35	related	related	ADJ
cblr-1782	1	36	party	party	NOUN
cblr-1782	1	37	transaction	transaction	NOUN
cblr-1782	1	38	”	"	PUNCT
cblr-1782	1	39	)	)	PUNCT
cblr-1782	1	40	presents	present	VERB
cblr-1782	1	41	conflicts	conflict	NOUN
cblr-1782	1	42	of	of	ADP
cblr-1782	1	43	interest	interest	NOUN
cblr-1782	1	44	that	that	PRON
cblr-1782	1	45	could	could	AUX
cblr-1782	1	46	harm	harm	VERB
cblr-1782	1	47	,	,	PUNCT
cblr-1782	1	48	or	or	CCONJ
cblr-1782	1	49	alternatively	alternatively	ADV
cblr-1782	1	50	,	,	PUNCT
cblr-1782	1	51	could	could	AUX
cblr-1782	1	52	also	also	ADV
cblr-1782	1	53	benefit	benefit	VERB
cblr-1782	1	54	the	the	DET
cblr-1782	1	55	corporation	corporation	NOUN
cblr-1782	1	56	.	.	PUNCT
cblr-1782	2	1	to	to	PART
cblr-1782	2	2	sort	sort	VERB
cblr-1782	2	3	beneficial	beneficial	ADJ
cblr-1782	2	4	related	related	ADJ
cblr-1782	2	5	party	party	NOUN
cblr-1782	2	6	transactions	transaction	NOUN
cblr-1782	2	7	from	from	ADP
cblr-1782	2	8	detrimental	detrimental	ADJ
cblr-1782	2	9	ones	one	NOUN
cblr-1782	2	10	,	,	PUNCT
cblr-1782	2	11	the	the	DET
cblr-1782	2	12	current	current	ADJ
cblr-1782	2	13	legal	legal	ADJ
cblr-1782	2	14	regime	regime	NOUN
cblr-1782	2	15	relies	rely	VERB
cblr-1782	2	16	on	on	ADP
cblr-1782	2	17	both	both	PRON
cblr-1782	2	18	ex	ex	X
cblr-1782	2	19	ante	ante	NOUN
cblr-1782	2	20	screening	screening	NOUN
cblr-1782	2	21	and	and	CCONJ
cblr-1782	2	22	ex	ex	ADJ
cblr-1782	2	23	post	post	PROPN
cblr-1782	2	24	litigation	litigation	NOUN
cblr-1782	2	25	.	.	PUNCT
cblr-1782	3	1	disclosure	disclosure	NOUN
cblr-1782	3	2	plays	play	VERB
cblr-1782	3	3	an	an	DET
cblr-1782	3	4	essential	essential	ADJ
cblr-1782	3	5	role	role	NOUN
cblr-1782	3	6	in	in	ADP
cblr-1782	3	7	both	both	DET
cblr-1782	3	8	stages	stage	NOUN
cblr-1782	3	9	.	.	PUNCT
cblr-1782	4	1	based	base	VERB
cblr-1782	4	2	on	on	ADP
cblr-1782	4	3	a	a	DET
cblr-1782	4	4	set	set	NOUN
cblr-1782	4	5	of	of	ADP
cblr-1782	4	6	hand	hand	NOUN
cblr-1782	4	7	-	-	PUNCT
cblr-1782	4	8	collected	collect	VERB
cblr-1782	4	9	data	datum	NOUN
cblr-1782	4	10	on	on	ADP
cblr-1782	4	11	actual	actual	ADJ
cblr-1782	4	12	disclosures	disclosure	NOUN
cblr-1782	4	13	from	from	ADP
cblr-1782	4	14	fortune	fortune	NOUN
cblr-1782	4	15	top	top	ADJ
cblr-1782	4	16	fifty	fifty	NUM
cblr-1782	4	17	companies	company	NOUN
cblr-1782	4	18	,	,	PUNCT
cblr-1782	4	19	this	this	DET
cblr-1782	4	20	article	article	NOUN
cblr-1782	4	21	casts	cast	VERB
cblr-1782	4	22	doubt	doubt	NOUN
cblr-1782	4	23	on	on	ADP
cblr-1782	4	24	the	the	DET
cblr-1782	4	25	effectiveness	effectiveness	NOUN
cblr-1782	4	26	of	of	ADP
cblr-1782	4	27	the	the	DET
cblr-1782	4	28	current	current	ADJ
cblr-1782	4	29	regulation	regulation	NOUN
cblr-1782	4	30	of	of	ADP
cblr-1782	4	31	related	related	ADJ
cblr-1782	4	32	party	party	NOUN
cblr-1782	4	33	transactions	transaction	NOUN
cblr-1782	4	34	.	.	PUNCT
cblr-1782	5	1	the	the	DET
cblr-1782	5	2	ambiguity	ambiguity	NOUN
cblr-1782	5	3	of	of	ADP
cblr-1782	5	4	the	the	DET
cblr-1782	5	5	federal	federal	ADJ
cblr-1782	5	6	securities	security	NOUN
cblr-1782	5	7	regulations	regulation	NOUN
cblr-1782	5	8	leaves	leave	VERB
cblr-1782	5	9	too	too	ADV
cblr-1782	5	10	much	much	ADJ
cblr-1782	5	11	room	room	NOUN
cblr-1782	5	12	for	for	ADP
cblr-1782	5	13	manipulation	manipulation	NOUN
cblr-1782	5	14	.	.	PUNCT
cblr-1782	6	1	an	an	DET
cblr-1782	6	2	approving	approve	VERB
cblr-1782	6	3	committee	committee	NOUN
cblr-1782	6	4	of	of	ADP
cblr-1782	6	5	each	each	DET
cblr-1782	6	6	company	company	NOUN
cblr-1782	6	7	exercises	exercise	VERB
cblr-1782	6	8	considerable	considerable	ADJ
cblr-1782	6	9	discretion	discretion	NOUN
cblr-1782	6	10	not	not	PART
cblr-1782	6	11	only	only	ADV
cblr-1782	6	12	over	over	ADP
cblr-1782	6	13	which	which	PRON
cblr-1782	6	14	proposed	propose	VERB
cblr-1782	6	15	transactions	transaction	NOUN
cblr-1782	6	16	to	to	PART
cblr-1782	6	17	approve	approve	VERB
cblr-1782	6	18	,	,	PUNCT
cblr-1782	6	19	but	but	CCONJ
cblr-1782	6	20	also	also	ADV
cblr-1782	6	21	over	over	ADP
cblr-1782	6	22	which	which	DET
cblr-1782	6	23	transactions	transaction	NOUN
cblr-1782	6	24	to	to	PART
cblr-1782	6	25	disclose	disclose	VERB
cblr-1782	6	26	to	to	ADP
cblr-1782	6	27	its	its	PRON
cblr-1782	6	28	shareholders	shareholder	NOUN
cblr-1782	6	29	and	and	CCONJ
cblr-1782	6	30	what	what	DET
cblr-1782	6	31	information	information	NOUN
cblr-1782	6	32	to	to	PART
cblr-1782	6	33	include	include	VERB
cblr-1782	6	34	in	in	ADP
cblr-1782	6	35	the	the	DET
cblr-1782	6	36	disclosures	disclosure	NOUN
cblr-1782	6	37	.	.	PUNCT
cblr-1782	7	1	in	in	ADP
cblr-1782	7	2	the	the	DET
cblr-1782	7	3	context	context	NOUN
cblr-1782	7	4	of	of	ADP
cblr-1782	7	5	state	state	NOUN
cblr-1782	7	6	corporate	corporate	ADJ
cblr-1782	7	7	law	law	NOUN
cblr-1782	7	8	,	,	PUNCT
cblr-1782	7	9	*	*	PUNCT
cblr-1782	7	10	research	research	NOUN
cblr-1782	7	11	assistant	assistant	NOUN
cblr-1782	7	12	professor	professor	NOUN
cblr-1782	7	13	of	of	ADP
cblr-1782	7	14	law	law	NOUN
cblr-1782	7	15	,	,	PUNCT
cblr-1782	7	16	university	university	PROPN
cblr-1782	7	17	of	of	ADP
cblr-1782	7	18	virginia	virginia	PROPN
cblr-1782	7	19	school	school	PROPN
cblr-1782	7	20	of	of	ADP
cblr-1782	7	21	law	law	NOUN
cblr-1782	7	22	.	.	PUNCT
cblr-1782	8	1	i	i	PRON
cblr-1782	8	2	would	would	AUX
cblr-1782	8	3	like	like	VERB
cblr-1782	8	4	to	to	PART
cblr-1782	8	5	thank	thank	VERB
cblr-1782	8	6	kerry	kerry	PROPN
cblr-1782	8	7	abrams	abrams	PROPN
cblr-1782	8	8	,	,	PUNCT
cblr-1782	8	9	norman	norman	PROPN
cblr-1782	8	10	anderson	anderson	PROPN
cblr-1782	8	11	,	,	PUNCT
cblr-1782	8	12	michal	michal	PROPN
cblr-1782	8	13	barzuza	barzuza	PROPN
cblr-1782	8	14	,	,	PUNCT
cblr-1782	8	15	lisa	lisa	PROPN
cblr-1782	8	16	bernstein	bernstein	PROPN
cblr-1782	8	17	,	,	PUNCT
cblr-1782	8	18	richard	richard	PROPN
cblr-1782	8	19	brooks	brooks	PROPN
cblr-1782	8	20	,	,	PUNCT
cblr-1782	8	21	albert	albert	PROPN
cblr-1782	8	22	choi	choi	PROPN
cblr-1782	8	23	,	,	PUNCT
cblr-1782	8	24	george	george	PROPN
cblr-1782	8	25	cohen	cohen	PROPN
cblr-1782	8	26	,	,	PUNCT
cblr-1782	8	27	anne	anne	PROPN
cblr-1782	8	28	coughlin	coughlin	PROPN
cblr-1782	8	29	,	,	PUNCT
cblr-1782	8	30	quinn	quinn	PROPN
cblr-1782	8	31	curtis	curtis	PROPN
cblr-1782	8	32	,	,	PUNCT
cblr-1782	8	33	aaron	aaron	PROPN
cblr-1782	8	34	dhir	dhir	PROPN
cblr-1782	8	35	,	,	PUNCT
cblr-1782	8	36	emma	emma	PROPN
cblr-1782	8	37	dowell	dowell	PROPN
cblr-1782	8	38	,	,	PUNCT
cblr-1782	8	39	lisa	lisa	PROPN
cblr-1782	8	40	fairfax	fairfax	PROPN
cblr-1782	8	41	,	,	PUNCT
cblr-1782	8	42	george	george	PROPN
cblr-1782	8	43	geis	geis	PROPN
cblr-1782	8	44	,	,	PUNCT
cblr-1782	8	45	john	john	PROPN
cblr-1782	8	46	harrison	harrison	PROPN
cblr-1782	8	47	,	,	PUNCT
cblr-1782	8	48	andrew	andrew	PROPN
cblr-1782	8	49	hayashi	hayashi	PROPN
cblr-1782	8	50	,	,	PUNCT
cblr-1782	8	51	joan	joan	PROPN
cblr-1782	8	52	heminway	heminway	PROPN
cblr-1782	8	53	,	,	PUNCT
cblr-1782	8	54	rob	rob	PROPN
cblr-1782	8	55	jackson	jackson	PROPN
cblr-1782	8	56	,	,	PUNCT
cblr-1782	8	57	kwon	kwon	PROPN
cblr-1782	8	58	-	-	PUNCT
cblr-1782	8	59	yong	yong	PROPN
cblr-1782	8	60	jin	jin	PROPN
cblr-1782	8	61	,	,	PUNCT
cblr-1782	8	62	ed	ed	PROPN
cblr-1782	8	63	kitch	kitch	PROPN
cblr-1782	8	64	,	,	PUNCT
cblr-1782	8	65	yoon	yoon	PROPN
cblr-1782	8	66	-	-	PUNCT
cblr-1782	8	67	ho	ho	PROPN
cblr-1782	8	68	alex	alex	PROPN
cblr-1782	8	69	lee	lee	PROPN
cblr-1782	8	70	,	,	PUNCT
cblr-1782	8	71	michael	michael	PROPN
cblr-1782	8	72	livermore	livermore	PROPN
cblr-1782	8	73	,	,	PUNCT
cblr-1782	8	74	david	david	PROPN
cblr-1782	8	75	lynn	lynn	PROPN
cblr-1782	8	76	,	,	PUNCT
cblr-1782	8	77	jonathan	jonathan	PROPN
cblr-1782	8	78	macey	macey	PROPN
cblr-1782	8	79	,	,	PUNCT
cblr-1782	8	80	paul	paul	PROPN
cblr-1782	8	81	mahoney	mahoney	PROPN
cblr-1782	8	82	,	,	PUNCT
cblr-1782	8	83	julia	julia	PROPN
cblr-1782	8	84	mahoney	mahoney	PROPN
cblr-1782	8	85	,	,	PUNCT
cblr-1782	8	86	john	john	PROPN
cblr-1782	8	87	morley	morley	PROPN
cblr-1782	8	88	,	,	PUNCT
cblr-1782	8	89	jennifer	jennifer	PROPN
cblr-1782	8	90	nou	nou	PROPN
cblr-1782	8	91	,	,	PUNCT
cblr-1782	8	92	blake	blake	PROPN
cblr-1782	8	93	rohrbacher	rohrbacher	PROPN
cblr-1782	8	94	,	,	PUNCT
cblr-1782	8	95	roberta	roberta	PROPN
cblr-1782	8	96	romano	romano	PROPN
cblr-1782	8	97	,	,	PUNCT
cblr-1782	8	98	molly	molly	ADV
cblr-1782	8	99	shadel	shadel	PROPN
cblr-1782	8	100	,	,	PUNCT
cblr-1782	8	101	fred	fred	PROPN
cblr-1782	8	102	shauer	shauer	PROPN
cblr-1782	8	103	,	,	PUNCT
cblr-1782	8	104	rip	rip	VERB
cblr-1782	8	105	verkerke	verkerke	NOUN
cblr-1782	8	106	,	,	PUNCT
cblr-1782	8	107	andrew	andrew	PROPN
cblr-1782	8	108	vollmer	vollmer	PROPN
cblr-1782	8	109	,	,	PUNCT
cblr-1782	8	110	hye	hye	PROPN
cblr-1782	8	111	young	young	PROPN
cblr-1782	8	112	you	you	PRON
cblr-1782	8	113	,	,	PUNCT
cblr-1782	8	114	and	and	CCONJ
cblr-1782	8	115	participants	participant	NOUN
cblr-1782	8	116	at	at	ADP
cblr-1782	8	117	the	the	DET
cblr-1782	8	118	2013	2013	NUM
cblr-1782	8	119	canadian	canadian	ADJ
cblr-1782	8	120	law	law	NOUN
cblr-1782	8	121	and	and	CCONJ
cblr-1782	8	122	economics	economics	PROPN
cblr-1782	8	123	association	association	PROPN
cblr-1782	8	124	’s	’s	PART
cblr-1782	8	125	annual	annual	ADJ
cblr-1782	8	126	meeting	meeting	NOUN
cblr-1782	8	127	,	,	PUNCT
cblr-1782	8	128	legal	legal	ADJ
cblr-1782	8	129	scholarship	scholarship	NOUN
cblr-1782	8	130	workshop	workshop	NOUN
cblr-1782	8	131	at	at	ADP
cblr-1782	8	132	chicago	chicago	PROPN
cblr-1782	8	133	law	law	NOUN
cblr-1782	8	134	school	school	NOUN
cblr-1782	8	135	,	,	PUNCT
cblr-1782	8	136	2013	2013	NUM
cblr-1782	8	137	doctoral	doctoral	ADJ
cblr-1782	8	138	scholarship	scholarship	NOUN
cblr-1782	8	139	conference	conference	NOUN
cblr-1782	8	140	at	at	ADP
cblr-1782	8	141	yale	yale	PROPN
cblr-1782	8	142	law	law	PROPN
cblr-1782	8	143	school	school	NOUN
cblr-1782	8	144	,	,	PUNCT
cblr-1782	8	145	2014	2014	NUM
cblr-1782	8	146	c	c	NOUN
cblr-1782	8	147	-	-	PUNCT
cblr-1782	8	148	leaf	leaf	NOUN
cblr-1782	8	149	junior	junior	ADJ
cblr-1782	8	150	faculty	faculty	NOUN
cblr-1782	8	151	workshop	workshop	NOUN
cblr-1782	8	152	,	,	PUNCT
cblr-1782	8	153	and	and	CCONJ
cblr-1782	8	154	faculty	faculty	NOUN
cblr-1782	8	155	workshops	workshop	NOUN
cblr-1782	8	156	at	at	ADP
cblr-1782	8	157	usc	usc	PROPN
cblr-1782	8	158	gould	gould	PROPN
cblr-1782	8	159	school	school	PROPN
cblr-1782	8	160	of	of	ADP
cblr-1782	8	161	law	law	PROPN
cblr-1782	8	162	and	and	CCONJ
cblr-1782	8	163	wharton	wharton	PROPN
cblr-1782	8	164	school	school	NOUN
cblr-1782	8	165	’s	’s	PART
cblr-1782	8	166	legal	legal	ADJ
cblr-1782	8	167	studies	study	NOUN
cblr-1782	8	168	and	and	CCONJ
cblr-1782	8	169	business	business	NOUN
cblr-1782	8	170	ethics	ethic	NOUN
cblr-1782	8	171	department	department	PROPN
cblr-1782	8	172	for	for	ADP
cblr-1782	8	173	their	their	PRON
cblr-1782	8	174	helpful	helpful	ADJ
cblr-1782	8	175	comments	comment	NOUN
cblr-1782	8	176	on	on	ADP
cblr-1782	8	177	earlier	early	ADJ
cblr-1782	8	178	drafts	draft	NOUN
cblr-1782	8	179	of	of	ADP
cblr-1782	8	180	this	this	DET
cblr-1782	8	181	article	article	NOUN
cblr-1782	8	182	.	.	PUNCT
cblr-1782	9	1	comments	comment	NOUN
cblr-1782	9	2	are	be	AUX
cblr-1782	9	3	welcome	welcome	ADJ
cblr-1782	9	4	to	to	ADP
cblr-1782	9	5	geeyoung.min@gmail.com	geeyoung.min@gmail.com	PROPN
cblr-1782	9	6	.	.	PUNCT
cblr-1782	10	1	min	min	PROPN
cblr-1782	10	2	–	–	PUNCT
cblr-1782	10	3	final	final	ADJ
cblr-1782	10	4	664	664	NUM
cblr-1782	10	5	columbia	columbia	PROPN
cblr-1782	10	6	business	business	NOUN
cblr-1782	10	7	law	law	PROPN
cblr-1782	10	8	review	review	NOUN
cblr-1782	11	1	[	[	X
cblr-1782	11	2	vol	vol	NOUN
cblr-1782	11	3	.	.	PUNCT
cblr-1782	11	4	2014	2014	NUM
cblr-1782	11	5	uncertainty	uncertainty	NOUN
cblr-1782	11	6	exists	exist	VERB
cblr-1782	11	7	in	in	ADP
cblr-1782	11	8	fiduciary	fiduciary	ADJ
cblr-1782	11	9	duty	duty	NOUN
cblr-1782	11	10	of	of	ADP
cblr-1782	11	11	loyalty	loyalty	NOUN
cblr-1782	11	12	litigation	litigation	NOUN
cblr-1782	11	13	regarding	regard	VERB
cblr-1782	11	14	when	when	SCONJ
cblr-1782	11	15	and	and	CCONJ
cblr-1782	11	16	whether	whether	SCONJ
cblr-1782	11	17	a	a	DET
cblr-1782	11	18	court	court	NOUN
cblr-1782	11	19	should	should	AUX
cblr-1782	11	20	bypass	bypass	VERB
cblr-1782	11	21	the	the	DET
cblr-1782	11	22	fairness	fairness	NOUN
cblr-1782	11	23	test	test	NOUN
cblr-1782	11	24	and	and	CCONJ
cblr-1782	11	25	apply	apply	VERB
cblr-1782	11	26	the	the	DET
cblr-1782	11	27	business	business	NOUN
cblr-1782	11	28	judgment	judgment	NOUN
cblr-1782	11	29	rule	rule	NOUN
cblr-1782	11	30	to	to	ADP
cblr-1782	11	31	a	a	DET
cblr-1782	11	32	related	relate	VERB
cblr-1782	11	33	party	party	NOUN
cblr-1782	11	34	transaction	transaction	NOUN
cblr-1782	11	35	that	that	PRON
cblr-1782	11	36	satisfies	satisfy	VERB
cblr-1782	11	37	certain	certain	ADJ
cblr-1782	11	38	safe	safe	ADJ
cblr-1782	11	39	harbor	harbor	NOUN
cblr-1782	11	40	conditions	condition	NOUN
cblr-1782	11	41	,	,	PUNCT
cblr-1782	11	42	such	such	ADJ
cblr-1782	11	43	as	as	ADP
cblr-1782	11	44	approval	approval	NOUN
cblr-1782	11	45	by	by	ADP
cblr-1782	11	46	disinterested	disinterested	ADJ
cblr-1782	11	47	directors	director	NOUN
cblr-1782	11	48	.	.	PUNCT
cblr-1782	12	1	this	this	DET
cblr-1782	12	2	article	article	NOUN
cblr-1782	12	3	proposes	propose	VERB
cblr-1782	12	4	a	a	DET
cblr-1782	12	5	fix	fix	NOUN
cblr-1782	12	6	by	by	ADP
cblr-1782	12	7	linking	link	VERB
cblr-1782	12	8	the	the	DET
cblr-1782	12	9	strategic	strategic	ADJ
cblr-1782	12	10	disclosure	disclosure	NOUN
cblr-1782	12	11	problem	problem	NOUN
cblr-1782	12	12	to	to	ADP
cblr-1782	12	13	the	the	DET
cblr-1782	12	14	question	question	NOUN
cblr-1782	12	15	of	of	ADP
cblr-1782	12	16	the	the	DET
cblr-1782	12	17	applicable	applicable	ADJ
cblr-1782	12	18	standard	standard	NOUN
cblr-1782	12	19	of	of	ADP
cblr-1782	12	20	review	review	NOUN
cblr-1782	12	21	in	in	ADP
cblr-1782	12	22	fiduciary	fiduciary	ADJ
cblr-1782	12	23	duty	duty	NOUN
cblr-1782	12	24	of	of	ADP
cblr-1782	12	25	loyalty	loyalty	NOUN
cblr-1782	12	26	litigation	litigation	NOUN
cblr-1782	12	27	.	.	PUNCT
cblr-1782	13	1	to	to	ADP
cblr-1782	13	2	that	that	DET
cblr-1782	13	3	end	end	NOUN
cblr-1782	13	4	,	,	PUNCT
cblr-1782	13	5	the	the	DET
cblr-1782	13	6	court	court	NOUN
cblr-1782	13	7	should	should	AUX
cblr-1782	13	8	consider	consider	VERB
cblr-1782	13	9	a	a	DET
cblr-1782	13	10	disclosure	disclosure	NOUN
cblr-1782	13	11	under	under	ADP
cblr-1782	13	12	federal	federal	ADJ
cblr-1782	13	13	securities	security	NOUN
cblr-1782	13	14	law	law	NOUN
cblr-1782	13	15	as	as	ADP
cblr-1782	13	16	a	a	DET
cblr-1782	13	17	strong	strong	ADJ
cblr-1782	13	18	signal	signal	NOUN
cblr-1782	13	19	of	of	ADP
cblr-1782	13	20	fairness	fairness	NOUN
cblr-1782	13	21	of	of	ADP
cblr-1782	13	22	the	the	DET
cblr-1782	13	23	disclosed	disclose	VERB
cblr-1782	13	24	transaction	transaction	NOUN
cblr-1782	13	25	and	and	CCONJ
cblr-1782	13	26	be	be	AUX
cblr-1782	13	27	more	more	ADV
cblr-1782	13	28	willing	willing	ADJ
cblr-1782	13	29	to	to	PART
cblr-1782	13	30	apply	apply	VERB
cblr-1782	13	31	the	the	DET
cblr-1782	13	32	business	business	NOUN
cblr-1782	13	33	judgment	judgment	NOUN
cblr-1782	13	34	rule	rule	NOUN
cblr-1782	13	35	rather	rather	ADV
cblr-1782	13	36	than	than	ADP
cblr-1782	13	37	the	the	DET
cblr-1782	13	38	fairness	fairness	NOUN
cblr-1782	13	39	test	test	NOUN
cblr-1782	13	40	in	in	ADP
cblr-1782	13	41	state	state	NOUN
cblr-1782	13	42	duty	duty	NOUN
cblr-1782	13	43	of	of	ADP
cblr-1782	13	44	loyalty	loyalty	NOUN
cblr-1782	13	45	litigation	litigation	NOUN
cblr-1782	13	46	.	.	PUNCT
cblr-1782	14	1	potential	potential	ADJ
cblr-1782	14	2	benefits	benefit	NOUN
cblr-1782	14	3	of	of	ADP
cblr-1782	14	4	the	the	DET
cblr-1782	14	5	proposal	proposal	NOUN
cblr-1782	14	6	include	include	VERB
cblr-1782	14	7	creating	create	VERB
cblr-1782	14	8	better	well	ADJ
cblr-1782	14	9	incentives	incentive	NOUN
cblr-1782	14	10	to	to	PART
cblr-1782	14	11	disclose	disclose	VERB
cblr-1782	14	12	related	related	ADJ
cblr-1782	14	13	party	party	NOUN
cblr-1782	14	14	transactions	transaction	NOUN
cblr-1782	14	15	,	,	PUNCT
cblr-1782	14	16	giving	give	VERB
cblr-1782	14	17	litigants	litigant	NOUN
cblr-1782	14	18	more	more	ADV
cblr-1782	14	19	predictable	predictable	ADJ
cblr-1782	14	20	rules	rule	NOUN
cblr-1782	14	21	,	,	PUNCT
cblr-1782	14	22	and	and	CCONJ
cblr-1782	14	23	allowing	allow	VERB
cblr-1782	14	24	for	for	ADP
cblr-1782	14	25	richer	rich	ADJ
cblr-1782	14	26	accumulation	accumulation	NOUN
cblr-1782	14	27	of	of	ADP
cblr-1782	14	28	disclosure	disclosure	NOUN
cblr-1782	14	29	data	datum	NOUN
cblr-1782	14	30	over	over	ADP
cblr-1782	14	31	time	time	NOUN
cblr-1782	14	32	,	,	PUNCT
cblr-1782	14	33	thus	thus	ADV
cblr-1782	14	34	providing	provide	VERB
cblr-1782	14	35	better	well	ADJ
cblr-1782	14	36	guidance	guidance	NOUN
cblr-1782	14	37	to	to	ADP
cblr-1782	14	38	companies	company	NOUN
cblr-1782	14	39	and	and	CCONJ
cblr-1782	14	40	market	market	NOUN
cblr-1782	14	41	participants	participant	NOUN
cblr-1782	14	42	in	in	ADP
cblr-1782	14	43	distinguishing	distinguish	VERB
cblr-1782	14	44	between	between	ADP
cblr-1782	14	45	beneficial	beneficial	ADJ
cblr-1782	14	46	and	and	CCONJ
cblr-1782	14	47	harmful	harmful	ADJ
cblr-1782	14	48	related	relate	VERB
cblr-1782	14	49	party	party	NOUN
cblr-1782	14	50	transactions	transaction	NOUN
cblr-1782	14	51	.	.	PUNCT
cblr-1782	15	1	i.	i.	PROPN
cblr-1782	15	2	introduction	introduction	NOUN
cblr-1782	15	3	...............................................................	...............................................................	PUNCT
cblr-1782	15	4	665	665	NUM
cblr-1782	15	5	ii	ii	NOUN
cblr-1782	15	6	.	.	PUNCT
cblr-1782	15	7	related	relate	VERB
cblr-1782	15	8	party	party	NOUN
cblr-1782	15	9	transactions	transaction	NOUN
cblr-1782	15	10	and	and	CCONJ
cblr-1782	15	11	the	the	DET
cblr-1782	15	12	current	current	ADJ
cblr-1782	15	13	regulatory	regulatory	ADJ
cblr-1782	15	14	regime	regime	NOUN
cblr-1782	15	15	.....................................................	.....................................................	PUNCT
cblr-1782	16	1	673	673	NUM
cblr-1782	16	2	a.	a.	NOUN
cblr-1782	16	3	definition	definition	NOUN
cblr-1782	16	4	of	of	ADP
cblr-1782	16	5	a	a	DET
cblr-1782	16	6	related	relate	VERB
cblr-1782	16	7	party	party	NOUN
cblr-1782	16	8	transaction	transaction	NOUN
cblr-1782	16	9	..........	..........	PUNCT
cblr-1782	16	10	674	674	NUM
cblr-1782	16	11	b.	b.	NOUN
cblr-1782	16	12	regulations	regulation	NOUN
cblr-1782	16	13	on	on	ADP
cblr-1782	16	14	related	related	ADJ
cblr-1782	16	15	party	party	NOUN
cblr-1782	16	16	transactions	transaction	NOUN
cblr-1782	16	17	:	:	PUNCT
cblr-1782	16	18	ex	ex	X
cblr-1782	16	19	ante	ante	NOUN
cblr-1782	16	20	versus	versus	ADP
cblr-1782	16	21	ex	ex	X
cblr-1782	16	22	post	post	ADJ
cblr-1782	16	23	dichotomy	dichotomy	NOUN
cblr-1782	16	24	..........................	..........................	PUNCT
cblr-1782	16	25	676	676	NUM
cblr-1782	16	26	c.	c.	NOUN
cblr-1782	16	27	the	the	DET
cblr-1782	16	28	sec	sec	PROPN
cblr-1782	16	29	’s	’s	PART
cblr-1782	16	30	disclosure	disclosure	NOUN
cblr-1782	16	31	requirements	requirement	NOUN
cblr-1782	16	32	on	on	ADP
cblr-1782	16	33	related	related	ADJ
cblr-1782	16	34	party	party	NOUN
cblr-1782	16	35	transactions	transaction	NOUN
cblr-1782	16	36	................................	................................	PUNCT
cblr-1782	16	37	680	680	NUM
cblr-1782	16	38	1	1	NUM
cblr-1782	16	39	.	.	PUNCT
cblr-1782	17	1	an	an	DET
cblr-1782	17	2	overview	overview	NOUN
cblr-1782	17	3	of	of	ADP
cblr-1782	17	4	the	the	DET
cblr-1782	17	5	amendment	amendment	NOUN
cblr-1782	17	6	....................	....................	PUNCT
cblr-1782	18	1	681	681	NUM
cblr-1782	18	2	2	2	NUM
cblr-1782	18	3	.	.	PUNCT
cblr-1782	18	4	materiality	materiality	NOUN
cblr-1782	18	5	analysis	analysis	NOUN
cblr-1782	18	6	.......................................	.......................................	PUNCT
cblr-1782	18	7	683	683	NUM
cblr-1782	18	8	3	3	NUM
cblr-1782	18	9	.	.	PUNCT
cblr-1782	19	1	policies	policy	NOUN
cblr-1782	19	2	and	and	CCONJ
cblr-1782	19	3	procedures	procedure	NOUN
cblr-1782	19	4	for	for	ADP
cblr-1782	19	5	review	review	NOUN
cblr-1782	19	6	,	,	PUNCT
cblr-1782	19	7	approval	approval	NOUN
cblr-1782	19	8	,	,	PUNCT
cblr-1782	19	9	or	or	CCONJ
cblr-1782	19	10	ratification	ratification	NOUN
cblr-1782	19	11	................................	................................	PUNCT
cblr-1782	19	12	685	685	NUM
cblr-1782	19	13	d.	d.	PROPN
cblr-1782	19	14	corporate	corporate	ADJ
cblr-1782	19	15	law	law	NOUN
cblr-1782	19	16	on	on	ADP
cblr-1782	19	17	related	related	ADJ
cblr-1782	19	18	party	party	NOUN
cblr-1782	19	19	transactions	transaction	NOUN
cblr-1782	19	20	..	..	PUNCT
cblr-1782	20	1	686	686	NUM
cblr-1782	20	2	e.	e.	NOUN
cblr-1782	20	3	a	a	DET
cblr-1782	20	4	theoretical	theoretical	ADJ
cblr-1782	20	5	analysis	analysis	NOUN
cblr-1782	20	6	of	of	ADP
cblr-1782	20	7	interactions	interaction	NOUN
cblr-1782	20	8	among	among	ADP
cblr-1782	20	9	regulations	regulation	NOUN
cblr-1782	20	10	..........................................................	..........................................................	PUNCT
cblr-1782	20	11	691	691	NUM
cblr-1782	20	12	iii	iii	NOUN
cblr-1782	20	13	.	.	PUNCT
cblr-1782	21	1	empirical	empirical	ADJ
cblr-1782	21	2	analysis	analysis	NOUN
cblr-1782	21	3	of	of	ADP
cblr-1782	21	4	disclosure	disclosure	NOUN
cblr-1782	21	5	practices	practice	NOUN
cblr-1782	21	6	...............	...............	PUNCT
cblr-1782	22	1	697	697	NUM
cblr-1782	22	2	a.	a.	NOUN
cblr-1782	22	3	an	an	DET
cblr-1782	22	4	overview	overview	NOUN
cblr-1782	22	5	of	of	ADP
cblr-1782	22	6	the	the	DET
cblr-1782	22	7	findings	finding	NOUN
cblr-1782	22	8	...............................	...............................	PUNCT
cblr-1782	23	1	699	699	NUM
cblr-1782	23	2	1	1	NUM
cblr-1782	23	3	.	.	PUNCT
cblr-1782	23	4	related	relate	VERB
cblr-1782	23	5	party	party	NOUN
cblr-1782	23	6	transaction	transaction	NOUN
cblr-1782	23	7	disclosure	disclosure	NOUN
cblr-1782	23	8	vs.	vs.	ADP
cblr-1782	23	9	director	director	NOUN
cblr-1782	23	10	independence	independence	NOUN
cblr-1782	23	11	disclosure	disclosure	NOUN
cblr-1782	23	12	.................	.................	PUNCT
cblr-1782	23	13	699	699	NUM
cblr-1782	23	14	min	min	NOUN
cblr-1782	23	15	–	–	PUNCT
cblr-1782	23	16	final	final	ADJ
cblr-1782	23	17	no	no	NOUN
cblr-1782	23	18	.	.	PUNCT
cblr-1782	24	1	3:663	3:663	NUM
cblr-1782	24	2	]	]	X
cblr-1782	24	3	cooperative	cooperative	ADJ
cblr-1782	24	4	policing	policing	NOUN
cblr-1782	24	5	of	of	ADP
cblr-1782	24	6	rpts	rpt	NOUN
cblr-1782	24	7	665	665	NUM
cblr-1782	24	8	2	2	NUM
cblr-1782	24	9	.	.	PUNCT
cblr-1782	24	10	frequency	frequency	NOUN
cblr-1782	24	11	,	,	PUNCT
cblr-1782	24	12	types	type	NOUN
cblr-1782	24	13	,	,	PUNCT
cblr-1782	24	14	and	and	CCONJ
cblr-1782	24	15	size	size	NOUN
cblr-1782	24	16	of	of	ADP
cblr-1782	24	17	disclosed	disclose	VERB
cblr-1782	24	18	related	related	ADJ
cblr-1782	24	19	party	party	NOUN
cblr-1782	24	20	transactions	transaction	NOUN
cblr-1782	24	21	............................	............................	PUNCT
cblr-1782	25	1	707	707	NUM
cblr-1782	25	2	b.	b.	NOUN
cblr-1782	25	3	variation	variation	NOUN
cblr-1782	25	4	in	in	ADP
cblr-1782	25	5	item	item	NOUN
cblr-1782	25	6	404(a	404(a	PROPN
cblr-1782	25	7	)	)	PUNCT
cblr-1782	25	8	disclosure	disclosure	NOUN
cblr-1782	25	9	....................	....................	PUNCT
cblr-1782	25	10	714	714	NUM
cblr-1782	25	11	c.	c.	NOUN
cblr-1782	25	12	analysis	analysis	NOUN
cblr-1782	25	13	of	of	ADP
cblr-1782	25	14	“	"	PUNCT
cblr-1782	25	15	materiality	materiality	NOUN
cblr-1782	25	16	”	"	PUNCT
cblr-1782	25	17	.....................................	.....................................	PUNCT
cblr-1782	25	18	717	717	NUM
cblr-1782	25	19	1	1	NUM
cblr-1782	25	20	.	.	PUNCT
cblr-1782	25	21	material	material	NOUN
cblr-1782	25	22	to	to	ADP
cblr-1782	25	23	whom	whom	PRON
cblr-1782	25	24	?	?	PUNCT
cblr-1782	26	1	.........................................	.........................................	PUNCT
cblr-1782	27	1	717	717	NUM
cblr-1782	27	2	2	2	NUM
cblr-1782	27	3	.	.	PUNCT
cblr-1782	27	4	identification	identification	NOUN
cblr-1782	27	5	of	of	ADP
cblr-1782	27	6	related	related	ADJ
cblr-1782	27	7	person	person	NOUN
cblr-1782	27	8	’s	’s	PART
cblr-1782	27	9	indirect	indirect	ADJ
cblr-1782	27	10	interest	interest	NOUN
cblr-1782	27	11	...........................................................	...........................................................	PUNCT
cblr-1782	28	1	719	719	NUM
cblr-1782	28	2	3	3	X
cblr-1782	28	3	.	.	PUNCT
cblr-1782	28	4	use	use	NOUN
cblr-1782	28	5	of	of	ADP
cblr-1782	28	6	the	the	DET
cblr-1782	28	7	“	"	PUNCT
cblr-1782	28	8	ordinary	ordinary	ADJ
cblr-1782	28	9	course	course	NOUN
cblr-1782	28	10	of	of	ADP
cblr-1782	28	11	business	business	NOUN
cblr-1782	28	12	”	"	PUNCT
cblr-1782	28	13	exception	exception	NOUN
cblr-1782	28	14	........................................................	........................................................	PUNCT
cblr-1782	29	1	721	721	NUM
cblr-1782	29	2	d.	d.	PROPN
cblr-1782	29	3	related	relate	VERB
cblr-1782	29	4	party	party	NOUN
cblr-1782	29	5	transactions	transaction	NOUN
cblr-1782	29	6	pre	pre	VERB
cblr-1782	29	7	-	-	VERB
cblr-1782	29	8	approved	approve	VERB
cblr-1782	29	9	by	by	ADP
cblr-1782	29	10	internal	internal	ADJ
cblr-1782	29	11	policies	policy	NOUN
cblr-1782	29	12	and	and	CCONJ
cblr-1782	29	13	procedures	procedure	NOUN
cblr-1782	29	14	........................	........................	PUNCT
cblr-1782	29	15	725	725	NUM
cblr-1782	29	16	iv	iv	NOUN
cblr-1782	29	17	.	.	PUNCT
cblr-1782	29	18	implications	implication	NOUN
cblr-1782	29	19	...............................................................	...............................................................	PUNCT
cblr-1782	29	20	726	726	NUM
cblr-1782	29	21	a.	a.	NOUN
cblr-1782	29	22	questioning	question	VERB
cblr-1782	29	23	the	the	DET
cblr-1782	29	24	efficacy	efficacy	NOUN
cblr-1782	29	25	of	of	ADP
cblr-1782	29	26	the	the	DET
cblr-1782	29	27	current	current	ADJ
cblr-1782	29	28	regulatory	regulatory	ADJ
cblr-1782	29	29	regime	regime	NOUN
cblr-1782	29	30	..............................................	..............................................	PUNCT
cblr-1782	29	31	727	727	NUM
cblr-1782	29	32	b.	b.	NOUN
cblr-1782	29	33	legal	legal	ADJ
cblr-1782	29	34	policy	policy	NOUN
cblr-1782	29	35	proposal	proposal	NOUN
cblr-1782	29	36	..........................................	..........................................	PUNCT
cblr-1782	29	37	729	729	NUM
cblr-1782	29	38	1	1	NUM
cblr-1782	29	39	.	.	PUNCT
cblr-1782	30	1	proposal	proposal	NOUN
cblr-1782	30	2	to	to	ADP
cblr-1782	30	3	the	the	DET
cblr-1782	30	4	sec	sec	PROPN
cblr-1782	30	5	:	:	PUNCT
cblr-1782	30	6	sticks	stick	NOUN
cblr-1782	30	7	............................	............................	PUNCT
cblr-1782	30	8	729	729	NUM
cblr-1782	30	9	2	2	NUM
cblr-1782	30	10	.	.	PUNCT
cblr-1782	30	11	proposal	proposal	NOUN
cblr-1782	30	12	to	to	ADP
cblr-1782	30	13	the	the	DET
cblr-1782	30	14	courts	court	NOUN
cblr-1782	30	15	:	:	PUNCT
cblr-1782	30	16	carrots	carrot	NOUN
cblr-1782	30	17	.....................	.....................	PUNCT
cblr-1782	31	1	730	730	NUM
cblr-1782	31	2	c.	c.	NOUN
cblr-1782	31	3	possible	possible	ADJ
cblr-1782	31	4	objections	objection	NOUN
cblr-1782	31	5	to	to	ADP
cblr-1782	31	6	the	the	DET
cblr-1782	31	7	proposal	proposal	NOUN
cblr-1782	31	8	....................	....................	PUNCT
cblr-1782	32	1	734	734	NUM
cblr-1782	32	2	1	1	NUM
cblr-1782	32	3	.	.	PUNCT
cblr-1782	32	4	solicitation	solicitation	NOUN
cblr-1782	32	5	of	of	ADP
cblr-1782	32	6	more	more	ADV
cblr-1782	32	7	related	relate	VERB
cblr-1782	32	8	party	party	NOUN
cblr-1782	32	9	transactions	transaction	NOUN
cblr-1782	32	10	...................................................	...................................................	PUNCT
cblr-1782	33	1	735	735	NUM
cblr-1782	33	2	2	2	NUM
cblr-1782	33	3	.	.	PUNCT
cblr-1782	33	4	over	over	ADP
cblr-1782	33	5	-	-	PUNCT
cblr-1782	33	6	deterrence	deterrence	NOUN
cblr-1782	33	7	of	of	ADP
cblr-1782	33	8	beneficial	beneficial	ADJ
cblr-1782	33	9	related	related	ADJ
cblr-1782	33	10	party	party	NOUN
cblr-1782	33	11	transactions	transaction	NOUN
cblr-1782	33	12	.........................................	.........................................	PUNCT
cblr-1782	34	1	736	736	NUM
cblr-1782	34	2	d.	d.	NOUN
cblr-1782	34	3	implications	implication	NOUN
cblr-1782	34	4	for	for	ADP
cblr-1782	34	5	privately	privately	ADV
cblr-1782	34	6	held	hold	VERB
cblr-1782	34	7	corporations	corporation	NOUN
cblr-1782	34	8	....	....	PUNCT
cblr-1782	35	1	737	737	NUM
cblr-1782	35	2	v.	v.	ADP
cblr-1782	35	3	conclusion	conclusion	NOUN
cblr-1782	35	4	..................................................................	..................................................................	PUNCT
cblr-1782	36	1	738	738	NUM
cblr-1782	36	2	appendix	appendix	NOUN
cblr-1782	36	3	..............................................................................	..............................................................................	PUNCT
cblr-1782	36	4	739	739	NUM
cblr-1782	36	5	i.	i.	NOUN
cblr-1782	36	6	introduction	introduction	NOUN
cblr-1782	36	7	in	in	ADP
cblr-1782	36	8	a	a	DET
cblr-1782	36	9	proxy	proxy	ADJ
cblr-1782	36	10	statement	statement	NOUN
cblr-1782	36	11	for	for	ADP
cblr-1782	36	12	the	the	DET
cblr-1782	36	13	2012	2012	NUM
cblr-1782	36	14	annual	annual	ADJ
cblr-1782	36	15	shareholders	shareholder	NOUN
cblr-1782	36	16	’	'	PUNCT
cblr-1782	36	17	meeting,1	meeting,1	PROPN
cblr-1782	36	18	wal	wal	PROPN
cblr-1782	36	19	-	-	ADJ
cblr-1782	36	20	mart	mart	PROPN
cblr-1782	36	21	stores	stores	PROPN
cblr-1782	36	22	,	,	PUNCT
cblr-1782	36	23	inc	inc	PROPN
cblr-1782	36	24	.	.	PROPN
cblr-1782	36	25	(	(	PUNCT
cblr-1782	36	26	“	"	PUNCT
cblr-1782	36	27	wal	wal	PROPN
cblr-1782	36	28	-	-	PUNCT
cblr-1782	36	29	mart	mart	NOUN
cblr-1782	36	30	”	"	PUNCT
cblr-1782	36	31	)	)	PUNCT
cblr-1782	36	32	disclosed	disclose	VERB
cblr-1782	36	33	a	a	DET
cblr-1782	36	34	payment	payment	NOUN
cblr-1782	36	35	of	of	ADP
cblr-1782	36	36	$	$	SYM
cblr-1782	36	37	23.5	23.5	NUM
cblr-1782	36	38	million	million	NUM
cblr-1782	36	39	to	to	ADP
cblr-1782	36	40	a	a	DET
cblr-1782	36	41	company	company	NOUN
cblr-1782	36	42	called	call	VERB
cblr-1782	36	43	cheyenne	cheyenne	PROPN
cblr-1782	36	44	industries	industries	PROPN
cblr-1782	36	45	,	,	PUNCT
cblr-1782	36	46	inc	inc	PROPN
cblr-1782	36	47	.	.	PROPN
cblr-1782	37	1	(	(	PUNCT
cblr-1782	37	2	“	"	PUNCT
cblr-1782	37	3	cheyenne	cheyenne	PROPN
cblr-1782	37	4	”	"	PUNCT
cblr-1782	37	5	)	)	PUNCT
cblr-1782	37	6	for	for	ADP
cblr-1782	37	7	the	the	DET
cblr-1782	37	8	purchase	purchase	NOUN
cblr-1782	37	9	of	of	ADP
cblr-1782	37	10	home	home	NOUN
cblr-1782	37	11	1	1	NUM
cblr-1782	37	12	to	to	PART
cblr-1782	37	13	understand	understand	VERB
cblr-1782	37	14	how	how	SCONJ
cblr-1782	37	15	important	important	ADJ
cblr-1782	37	16	it	it	PRON
cblr-1782	37	17	is	be	AUX
cblr-1782	37	18	that	that	SCONJ
cblr-1782	37	19	a	a	DET
cblr-1782	37	20	company	company	NOUN
cblr-1782	37	21	disclose	disclose	VERB
cblr-1782	37	22	facts	fact	NOUN
cblr-1782	37	23	about	about	ADP
cblr-1782	37	24	itself	itself	PRON
cblr-1782	37	25	to	to	ADP
cblr-1782	37	26	its	its	PRON
cblr-1782	37	27	shareholders	shareholder	NOUN
cblr-1782	37	28	prior	prior	ADV
cblr-1782	37	29	to	to	ADP
cblr-1782	37	30	those	those	DET
cblr-1782	37	31	shareholders	shareholder	NOUN
cblr-1782	37	32	deciding	decide	VERB
cblr-1782	37	33	how	how	SCONJ
cblr-1782	37	34	to	to	PART
cblr-1782	37	35	vote	vote	VERB
cblr-1782	37	36	in	in	ADP
cblr-1782	37	37	shareholders	shareholder	NOUN
cblr-1782	37	38	’	'	PUNCT
cblr-1782	37	39	meetings	meeting	NOUN
cblr-1782	37	40	in	in	ADP
cblr-1782	37	41	general	general	ADJ
cblr-1782	37	42	,	,	PUNCT
cblr-1782	37	43	see	see	VERB
cblr-1782	37	44	luis	luis	PROPN
cblr-1782	37	45	a.	a.	PROPN
cblr-1782	37	46	aguilar	aguilar	PROPN
cblr-1782	37	47	,	,	PUNCT
cblr-1782	37	48	shareholders	shareholder	NOUN
cblr-1782	37	49	need	need	VERB
cblr-1782	37	50	robust	robust	ADJ
cblr-1782	37	51	disclosures	disclosure	NOUN
cblr-1782	37	52	to	to	PART
cblr-1782	37	53	exercise	exercise	VERB
cblr-1782	37	54	their	their	PRON
cblr-1782	37	55	voting	voting	NOUN
cblr-1782	37	56	rights	right	NOUN
cblr-1782	37	57	as	as	ADP
cblr-1782	37	58	investors	investor	NOUN
cblr-1782	37	59	and	and	CCONJ
cblr-1782	37	60	owners	owner	NOUN
cblr-1782	37	61	,	,	PUNCT
cblr-1782	37	62	u.s	u.s	PROPN
cblr-1782	37	63	.	.	PROPN
cblr-1782	37	64	sec	sec	PROPN
cblr-1782	37	65	.	.	PROPN
cblr-1782	37	66	&	&	CCONJ
cblr-1782	37	67	exch	exch	PROPN
cblr-1782	37	68	.	.	PUNCT
cblr-1782	38	1	comm’n	comm’n	PROPN
cblr-1782	38	2	(	(	PUNCT
cblr-1782	38	3	feb	feb	X
cblr-1782	38	4	.	.	PROPN
cblr-1782	38	5	20	20	NUM
cblr-1782	38	6	,	,	PUNCT
cblr-1782	38	7	2013	2013	NUM
cblr-1782	38	8	)	)	PUNCT
cblr-1782	38	9	,	,	PUNCT
cblr-1782	38	10	http://perma.cc/lh65-psul	http://perma.cc/lh65-psul	PROPN
cblr-1782	38	11	.	.	PUNCT
cblr-1782	38	12	min	min	PROPN
cblr-1782	38	13	–	–	PUNCT
cblr-1782	38	14	final	final	ADJ
cblr-1782	38	15	666	666	NUM
cblr-1782	38	16	columbia	columbia	PROPN
cblr-1782	38	17	business	business	NOUN
cblr-1782	38	18	law	law	PROPN
cblr-1782	38	19	review	review	NOUN
cblr-1782	39	1	[	[	X
cblr-1782	39	2	vol	vol	NOUN
cblr-1782	39	3	.	.	PUNCT
cblr-1782	39	4	2014	2014	NUM
cblr-1782	39	5	furnishing	furnish	VERB
cblr-1782	39	6	products.2	products.2	NOUN
cblr-1782	39	7	on	on	ADP
cblr-1782	39	8	the	the	DET
cblr-1782	39	9	surface	surface	NOUN
cblr-1782	39	10	,	,	PUNCT
cblr-1782	39	11	the	the	DET
cblr-1782	39	12	transaction	transaction	NOUN
cblr-1782	39	13	seemed	seem	VERB
cblr-1782	39	14	like	like	ADP
cblr-1782	39	15	a	a	DET
cblr-1782	39	16	typical	typical	ADJ
cblr-1782	39	17	supply	supply	NOUN
cblr-1782	39	18	arrangement	arrangement	NOUN
cblr-1782	39	19	,	,	PUNCT
cblr-1782	39	20	especially	especially	ADV
cblr-1782	39	21	for	for	ADP
cblr-1782	39	22	a	a	DET
cblr-1782	39	23	giant	giant	ADJ
cblr-1782	39	24	retail	retail	ADJ
cblr-1782	39	25	company	company	NOUN
cblr-1782	39	26	like	like	ADP
cblr-1782	39	27	wal	wal	PROPN
cblr-1782	39	28	-	-	PROPN
cblr-1782	39	29	mart	mart	NOUN
cblr-1782	39	30	that	that	PRON
cblr-1782	39	31	engages	engage	VERB
cblr-1782	39	32	in	in	ADP
cblr-1782	39	33	thousands	thousand	NOUN
cblr-1782	39	34	of	of	ADP
cblr-1782	39	35	similar	similar	ADJ
cblr-1782	39	36	arrangements	arrangement	NOUN
cblr-1782	39	37	with	with	ADP
cblr-1782	39	38	numerous	numerous	ADJ
cblr-1782	39	39	suppliers	supplier	NOUN
cblr-1782	39	40	.	.	PUNCT
cblr-1782	40	1	what	what	PRON
cblr-1782	40	2	makes	make	VERB
cblr-1782	40	3	the	the	DET
cblr-1782	40	4	transaction	transaction	NOUN
cblr-1782	40	5	interesting	interesting	ADJ
cblr-1782	40	6	,	,	PUNCT
cblr-1782	40	7	however	however	ADV
cblr-1782	40	8	,	,	PUNCT
cblr-1782	40	9	is	be	AUX
cblr-1782	40	10	the	the	DET
cblr-1782	40	11	fact	fact	NOUN
cblr-1782	40	12	that	that	SCONJ
cblr-1782	40	13	cheyenne	cheyenne	PROPN
cblr-1782	40	14	’s	’s	PART
cblr-1782	40	15	ceo	ceo	PROPN
cblr-1782	40	16	,	,	PUNCT
cblr-1782	40	17	who	who	PRON
cblr-1782	40	18	is	be	AUX
cblr-1782	40	19	also	also	ADV
cblr-1782	40	20	a	a	DET
cblr-1782	40	21	director	director	NOUN
cblr-1782	40	22	and	and	CCONJ
cblr-1782	40	23	“	"	PUNCT
cblr-1782	40	24	an	an	DET
cblr-1782	40	25	indirect	indirect	ADJ
cblr-1782	40	26	equity	equity	NOUN
cblr-1782	40	27	owner	owner	NOUN
cblr-1782	40	28	”	"	PUNCT
cblr-1782	40	29	of	of	ADP
cblr-1782	40	30	cheyenne	cheyenne	PROPN
cblr-1782	40	31	,	,	PUNCT
cblr-1782	40	32	is	be	AUX
cblr-1782	40	33	the	the	DET
cblr-1782	40	34	son	son	NOUN
cblr-1782	40	35	of	of	ADP
cblr-1782	40	36	wal	wal	PROPN
cblr-1782	40	37	-	-	PUNCT
cblr-1782	40	38	mart	mart	PROPN
cblr-1782	40	39	’s	’s	PART
cblr-1782	40	40	former	former	ADJ
cblr-1782	40	41	ceo	ceo	NOUN
cblr-1782	40	42	,	,	PUNCT
cblr-1782	40	43	an	an	DET
cblr-1782	40	44	incumbent	incumbent	ADJ
cblr-1782	40	45	director	director	NOUN
cblr-1782	40	46	.	.	PUNCT
cblr-1782	41	1	was	be	AUX
cblr-1782	41	2	wal	wal	PROPN
cblr-1782	41	3	-	-	ADJ
cblr-1782	41	4	mart	mart	PROPN
cblr-1782	41	5	agreeing	agree	VERB
cblr-1782	41	6	to	to	PART
cblr-1782	41	7	purchase	purchase	VERB
cblr-1782	41	8	home	home	NOUN
cblr-1782	41	9	furnishing	furnish	VERB
cblr-1782	41	10	goods	good	NOUN
cblr-1782	41	11	from	from	ADP
cblr-1782	41	12	cheyenne	cheyenne	PROPN
cblr-1782	41	13	because	because	SCONJ
cblr-1782	41	14	cheyenne	cheyenne	PROPN
cblr-1782	41	15	produced	produce	VERB
cblr-1782	41	16	the	the	DET
cblr-1782	41	17	best	good	ADJ
cblr-1782	41	18	products	product	NOUN
cblr-1782	41	19	at	at	ADP
cblr-1782	41	20	the	the	DET
cblr-1782	41	21	lowest	low	ADJ
cblr-1782	41	22	possible	possible	ADJ
cblr-1782	41	23	price	price	NOUN
cblr-1782	41	24	?	?	PUNCT
cblr-1782	41	25	or	or	CCONJ
cblr-1782	41	26	was	be	AUX
cblr-1782	41	27	wal	wal	PROPN
cblr-1782	41	28	-	-	ADJ
cblr-1782	41	29	mart	mart	NOUN
cblr-1782	41	30	merely	merely	ADV
cblr-1782	41	31	trying	try	VERB
cblr-1782	41	32	to	to	PART
cblr-1782	41	33	help	help	VERB
cblr-1782	41	34	out	out	ADP
cblr-1782	41	35	a	a	DET
cblr-1782	41	36	family	family	NOUN
cblr-1782	41	37	member	member	NOUN
cblr-1782	41	38	of	of	ADP
cblr-1782	41	39	its	its	PRON
cblr-1782	41	40	director	director	NOUN
cblr-1782	41	41	?	?	PUNCT
cblr-1782	42	1	if	if	SCONJ
cblr-1782	42	2	the	the	DET
cblr-1782	42	3	former	former	ADJ
cblr-1782	42	4	,	,	PUNCT
cblr-1782	42	5	the	the	DET
cblr-1782	42	6	transaction	transaction	NOUN
cblr-1782	42	7	would	would	AUX
cblr-1782	42	8	benefit	benefit	VERB
cblr-1782	42	9	rather	rather	ADV
cblr-1782	42	10	than	than	ADP
cblr-1782	42	11	harm	harm	VERB
cblr-1782	42	12	wal	wal	PROPN
cblr-1782	42	13	-	-	PUNCT
cblr-1782	42	14	mart	mart	NOUN
cblr-1782	42	15	,	,	PUNCT
cblr-1782	42	16	and	and	CCONJ
cblr-1782	42	17	banning	ban	VERB
cblr-1782	42	18	similar	similar	ADJ
cblr-1782	42	19	conflict	conflict	NOUN
cblr-1782	42	20	of	of	ADP
cblr-1782	42	21	interest	interest	NOUN
cblr-1782	42	22	transactions	transaction	NOUN
cblr-1782	42	23	would	would	AUX
cblr-1782	42	24	only	only	ADV
cblr-1782	42	25	deprive	deprive	VERB
cblr-1782	42	26	wal	wal	PROPN
cblr-1782	42	27	-	-	NOUN
cblr-1782	42	28	mart	mart	NOUN
cblr-1782	42	29	of	of	ADP
cblr-1782	42	30	the	the	DET
cblr-1782	42	31	option	option	NOUN
cblr-1782	42	32	of	of	ADP
cblr-1782	42	33	securing	secure	VERB
cblr-1782	42	34	a	a	DET
cblr-1782	42	35	profitable	profitable	ADJ
cblr-1782	42	36	supply	supply	NOUN
cblr-1782	42	37	arrangement	arrangement	NOUN
cblr-1782	42	38	.	.	PUNCT
cblr-1782	43	1	if	if	SCONJ
cblr-1782	43	2	the	the	DET
cblr-1782	43	3	latter	latter	ADJ
cblr-1782	43	4	,	,	PUNCT
cblr-1782	43	5	allowing	allow	VERB
cblr-1782	43	6	such	such	ADJ
cblr-1782	43	7	transactions	transaction	NOUN
cblr-1782	43	8	to	to	PART
cblr-1782	43	9	proceed	proceed	VERB
cblr-1782	43	10	would	would	AUX
cblr-1782	43	11	advance	advance	VERB
cblr-1782	43	12	the	the	DET
cblr-1782	43	13	wal	wal	PROPN
cblr-1782	43	14	-	-	PUNCT
cblr-1782	43	15	mart	mart	PROPN
cblr-1782	43	16	director	director	NOUN
cblr-1782	43	17	’s	’s	PART
cblr-1782	43	18	interests	interest	NOUN
cblr-1782	43	19	at	at	ADP
cblr-1782	43	20	the	the	DET
cblr-1782	43	21	expense	expense	NOUN
cblr-1782	43	22	of	of	ADP
cblr-1782	43	23	its	its	PRON
cblr-1782	43	24	shareholders.3	shareholders.3	NOUN
cblr-1782	43	25	thus	thus	ADV
cblr-1782	43	26	,	,	PUNCT
cblr-1782	43	27	the	the	DET
cblr-1782	43	28	sensible	sensible	ADJ
cblr-1782	43	29	solution	solution	NOUN
cblr-1782	43	30	seems	seem	VERB
cblr-1782	43	31	to	to	PART
cblr-1782	43	32	be	be	AUX
cblr-1782	43	33	to	to	PART
cblr-1782	43	34	allow	allow	VERB
cblr-1782	43	35	beneficial	beneficial	ADJ
cblr-1782	43	36	related	related	ADJ
cblr-1782	43	37	party	party	NOUN
cblr-1782	43	38	transactions	transaction	NOUN
cblr-1782	43	39	while	while	SCONJ
cblr-1782	43	40	banning	ban	VERB
cblr-1782	43	41	2	2	NUM
cblr-1782	43	42	wal	wal	PROPN
cblr-1782	43	43	-	-	PUNCT
cblr-1782	43	44	mart	mart	PROPN
cblr-1782	43	45	stores	stores	PROPN
cblr-1782	43	46	,	,	PUNCT
cblr-1782	43	47	inc	inc	PROPN
cblr-1782	43	48	.	.	PROPN
cblr-1782	43	49	,	,	PUNCT
cblr-1782	43	50	definitive	definitive	ADJ
cblr-1782	43	51	proxy	proxy	ADJ
cblr-1782	43	52	statement	statement	NOUN
cblr-1782	43	53	(	(	PUNCT
cblr-1782	43	54	schedule	schedule	NOUN
cblr-1782	43	55	14a	14a	NOUN
cblr-1782	43	56	)	)	PUNCT
cblr-1782	43	57	58	58	NUM
cblr-1782	43	58	(	(	PUNCT
cblr-1782	43	59	april	april	PROPN
cblr-1782	43	60	16	16	NUM
cblr-1782	43	61	,	,	PUNCT
cblr-1782	43	62	2012	2012	NUM
cblr-1782	43	63	)	)	PUNCT
cblr-1782	43	64	,	,	PUNCT
cblr-1782	43	65	available	available	ADJ
cblr-1782	43	66	at	at	ADP
cblr-1782	43	67	http://perma.cc/8vtn-n4jm	http://perma.cc/8vtn-n4jm	ADJ
cblr-1782	43	68	.	.	PUNCT
cblr-1782	44	1	(	(	PUNCT
cblr-1782	44	2	“	"	PUNCT
cblr-1782	44	3	eric	eric	PROPN
cblr-1782	44	4	s.	s.	PROPN
cblr-1782	44	5	scott	scott	PROPN
cblr-1782	44	6	,	,	PUNCT
cblr-1782	44	7	the	the	DET
cblr-1782	44	8	son	son	NOUN
cblr-1782	44	9	of	of	ADP
cblr-1782	44	10	h.	h.	PROPN
cblr-1782	44	11	lee	lee	PROPN
cblr-1782	44	12	scott	scott	PROPN
cblr-1782	44	13	,	,	PUNCT
cblr-1782	44	14	jr	jr	PROPN
cblr-1782	44	15	.	.	PROPN
cblr-1782	44	16	,	,	PUNCT
cblr-1782	44	17	a	a	DET
cblr-1782	44	18	director	director	NOUN
cblr-1782	44	19	of	of	ADP
cblr-1782	44	20	wal	wal	PROPN
cblr-1782	44	21	-	-	PUNCT
cblr-1782	44	22	mart	mart	NOUN
cblr-1782	44	23	,	,	PUNCT
cblr-1782	44	24	is	be	AUX
cblr-1782	44	25	the	the	DET
cblr-1782	44	26	ceo	ceo	NOUN
cblr-1782	44	27	,	,	PUNCT
cblr-1782	44	28	a	a	DET
cblr-1782	44	29	director	director	NOUN
cblr-1782	44	30	and	and	CCONJ
cblr-1782	44	31	an	an	DET
cblr-1782	44	32	indirect	indirect	ADJ
cblr-1782	44	33	equity	equity	NOUN
cblr-1782	44	34	owner	owner	NOUN
cblr-1782	44	35	of	of	ADP
cblr-1782	44	36	cheyenne	cheyenne	PROPN
cblr-1782	44	37	industries	industries	PROPN
cblr-1782	44	38	,	,	PUNCT
cblr-1782	44	39	inc	inc	PROPN
cblr-1782	44	40	.	.	PROPN
cblr-1782	45	1	(	(	PUNCT
cblr-1782	45	2	“	"	PUNCT
cblr-1782	45	3	cheyenne	cheyenne	PROPN
cblr-1782	45	4	”	"	PUNCT
cblr-1782	45	5	)	)	PUNCT
cblr-1782	45	6	.	.	PUNCT
cblr-1782	46	1	wal	wal	PROPN
cblr-1782	46	2	-	-	PUNCT
cblr-1782	46	3	mart	mart	PROPN
cblr-1782	46	4	paid	pay	VERB
cblr-1782	46	5	cheyenne	cheyenne	PROPN
cblr-1782	46	6	and	and	CCONJ
cblr-1782	46	7	its	its	PRON
cblr-1782	46	8	subsidiaries	subsidiary	NOUN
cblr-1782	46	9	approximately	approximately	ADV
cblr-1782	46	10	$	$	SYM
cblr-1782	46	11	23.5	23.5	NUM
cblr-1782	46	12	million	million	NUM
cblr-1782	46	13	during	during	ADP
cblr-1782	46	14	fiscal	fiscal	ADJ
cblr-1782	46	15	2012	2012	NUM
cblr-1782	46	16	in	in	ADP
cblr-1782	46	17	connection	connection	NOUN
cblr-1782	46	18	with	with	ADP
cblr-1782	46	19	wal	wal	PROPN
cblr-1782	46	20	-	-	PUNCT
cblr-1782	46	21	mart	mart	PROPN
cblr-1782	46	22	’s	’s	PART
cblr-1782	46	23	purchases	purchase	NOUN
cblr-1782	46	24	of	of	ADP
cblr-1782	46	25	home	home	NOUN
cblr-1782	46	26	furnishing	furnishing	NOUN
cblr-1782	46	27	and	and	CCONJ
cblr-1782	46	28	related	related	ADJ
cblr-1782	46	29	products	product	NOUN
cblr-1782	46	30	from	from	ADP
cblr-1782	46	31	cheyenne	cheyenne	PROPN
cblr-1782	46	32	and	and	CCONJ
cblr-1782	46	33	its	its	PRON
cblr-1782	46	34	subsidiaries	subsidiary	NOUN
cblr-1782	46	35	.	.	PUNCT
cblr-1782	47	1	wal	wal	PROPN
cblr-1782	47	2	-	-	PUNCT
cblr-1782	47	3	mart	mart	PROPN
cblr-1782	47	4	expects	expect	VERB
cblr-1782	47	5	to	to	PART
cblr-1782	47	6	continue	continue	VERB
cblr-1782	47	7	to	to	PART
cblr-1782	47	8	purchase	purchase	VERB
cblr-1782	47	9	similar	similar	ADJ
cblr-1782	47	10	products	product	NOUN
cblr-1782	47	11	from	from	ADP
cblr-1782	47	12	cheyenne	cheyenne	PROPN
cblr-1782	47	13	and	and	CCONJ
cblr-1782	47	14	its	its	PRON
cblr-1782	47	15	subsidiaries	subsidiary	NOUN
cblr-1782	47	16	during	during	ADP
cblr-1782	47	17	fiscal	fiscal	ADJ
cblr-1782	47	18	2013	2013	NUM
cblr-1782	47	19	.	.	PUNCT
cblr-1782	47	20	”	"	PUNCT
cblr-1782	47	21	)	)	PUNCT
cblr-1782	47	22	.	.	PUNCT
cblr-1782	48	1	for	for	ADP
cblr-1782	48	2	a	a	DET
cblr-1782	48	3	detailed	detailed	ADJ
cblr-1782	48	4	description	description	NOUN
cblr-1782	48	5	of	of	ADP
cblr-1782	48	6	the	the	DET
cblr-1782	48	7	relationship	relationship	NOUN
cblr-1782	48	8	between	between	ADP
cblr-1782	48	9	wal	wal	PROPN
cblr-1782	48	10	-	-	PROPN
cblr-1782	48	11	mart	mart	PROPN
cblr-1782	48	12	and	and	CCONJ
cblr-1782	48	13	cheyenne	cheyenne	PROPN
cblr-1782	48	14	,	,	PUNCT
cblr-1782	48	15	see	see	VERB
cblr-1782	48	16	arkansas	arkansas	PROPN
cblr-1782	48	17	business	business	NOUN
cblr-1782	48	18	staff	staff	NOUN
cblr-1782	48	19	,	,	PUNCT
cblr-1782	48	20	proxy	proxy	ADJ
cblr-1782	48	21	statement	statement	NOUN
cblr-1782	48	22	reveals	reveal	VERB
cblr-1782	48	23	where	where	SCONJ
cblr-1782	48	24	wal	wal	PROPN
cblr-1782	48	25	-	-	PUNCT
cblr-1782	48	26	mart	mart	PROPN
cblr-1782	48	27	money	money	NOUN
cblr-1782	48	28	goes	go	VERB
cblr-1782	48	29	,	,	PUNCT
cblr-1782	48	30	arkansasbusiness.com	arkansasbusiness.com	X
cblr-1782	48	31	(	(	PUNCT
cblr-1782	48	32	apr	apr	PROPN
cblr-1782	48	33	.	.	PROPN
cblr-1782	48	34	28	28	NUM
cblr-1782	48	35	,	,	PUNCT
cblr-1782	48	36	2014	2014	NUM
cblr-1782	48	37	)	)	PUNCT
cblr-1782	48	38	,	,	PUNCT
cblr-1782	48	39	http://perma.cc/dwk78q2	http://perma.cc/dwk78q2	PROPN
cblr-1782	48	40	t.	t.	PROPN
cblr-1782	48	41	3	3	NUM
cblr-1782	48	42	some	some	PRON
cblr-1782	48	43	of	of	ADP
cblr-1782	48	44	the	the	DET
cblr-1782	48	45	most	most	ADV
cblr-1782	48	46	notorious	notorious	ADJ
cblr-1782	48	47	examples	example	NOUN
cblr-1782	48	48	of	of	ADP
cblr-1782	48	49	such	such	ADJ
cblr-1782	48	50	transactions	transaction	NOUN
cblr-1782	48	51	come	come	VERB
cblr-1782	48	52	from	from	ADP
cblr-1782	48	53	the	the	DET
cblr-1782	48	54	corporate	corporate	ADJ
cblr-1782	48	55	scandals	scandal	NOUN
cblr-1782	48	56	of	of	ADP
cblr-1782	48	57	enron	enron	PROPN
cblr-1782	48	58	corporation	corporation	PROPN
cblr-1782	48	59	,	,	PUNCT
cblr-1782	48	60	tyco	tyco	PROPN
cblr-1782	48	61	international	international	PROPN
cblr-1782	48	62	,	,	PUNCT
cblr-1782	48	63	ltd	ltd	PROPN
cblr-1782	48	64	.	.	PROPN
cblr-1782	48	65	,	,	PUNCT
cblr-1782	48	66	and	and	CCONJ
cblr-1782	48	67	worldcom	worldcom	PROPN
cblr-1782	48	68	,	,	PUNCT
cblr-1782	48	69	inc	inc	PROPN
cblr-1782	48	70	.	.	PROPN
cblr-1782	48	71	,	,	PUNCT
cblr-1782	48	72	which	which	PRON
cblr-1782	48	73	involved	involve	VERB
cblr-1782	48	74	financial	financial	ADJ
cblr-1782	48	75	reporting	reporting	NOUN
cblr-1782	48	76	fraud	fraud	NOUN
cblr-1782	48	77	stemming	stem	VERB
cblr-1782	48	78	from	from	ADP
cblr-1782	48	79	various	various	ADJ
cblr-1782	48	80	related	relate	VERB
cblr-1782	48	81	party	party	NOUN
cblr-1782	48	82	transactions	transaction	NOUN
cblr-1782	48	83	.	.	PUNCT
cblr-1782	49	1	see	see	VERB
cblr-1782	49	2	sec	sec	PROPN
cblr-1782	49	3	litigation	litigation	NOUN
cblr-1782	49	4	release	release	VERB
cblr-1782	49	5	no	no	NOUN
cblr-1782	49	6	.	.	PUNCT
cblr-1782	49	7	21129	21129	NUM
cblr-1782	49	8	on	on	ADP
cblr-1782	49	9	tyco	tyco	PROPN
cblr-1782	49	10	international	international	PROPN
cblr-1782	49	11	,	,	PUNCT
cblr-1782	49	12	u.s	u.s	PROPN
cblr-1782	49	13	.	.	PROPN
cblr-1782	49	14	sec	sec	PROPN
cblr-1782	49	15	.	.	PROPN
cblr-1782	49	16	&	&	CCONJ
cblr-1782	49	17	exch	exch	PROPN
cblr-1782	49	18	.	.	PUNCT
cblr-1782	50	1	comm’n	comm’n	PROPN
cblr-1782	50	2	(	(	PUNCT
cblr-1782	50	3	july	july	PROPN
cblr-1782	50	4	14	14	NUM
cblr-1782	50	5	,	,	PUNCT
cblr-1782	50	6	2009	2009	NUM
cblr-1782	50	7	)	)	PUNCT
cblr-1782	50	8	,	,	PUNCT
cblr-1782	50	9	http://perma.cc/6834-l7fc	http://perma.cc/6834-l7fc	PROPN
cblr-1782	50	10	;	;	PUNCT
cblr-1782	50	11	art	art	PROPN
cblr-1782	50	12	berkowitz	berkowitz	PROPN
cblr-1782	50	13	&	&	CCONJ
cblr-1782	50	14	richard	richard	PROPN
cblr-1782	50	15	rampell	rampell	PROPN
cblr-1782	50	16	,	,	PUNCT
cblr-1782	50	17	relatedparty	relatedparty	NOUN
cblr-1782	50	18	transactions	transaction	NOUN
cblr-1782	50	19	can	can	AUX
cblr-1782	50	20	be	be	AUX
cblr-1782	50	21	an	an	DET
cblr-1782	50	22	investment	investment	NOUN
cblr-1782	50	23	red	red	ADJ
cblr-1782	50	24	flag	flag	NOUN
cblr-1782	50	25	,	,	PUNCT
cblr-1782	50	26	wall	wall	PROPN
cblr-1782	50	27	st	st	PROPN
cblr-1782	50	28	.	.	PROPN
cblr-1782	50	29	j.	j.	PROPN
cblr-1782	50	30	(	(	PUNCT
cblr-1782	50	31	aug	aug	PROPN
cblr-1782	50	32	.	.	PROPN
cblr-1782	50	33	29	29	NUM
cblr-1782	50	34	,	,	PUNCT
cblr-1782	50	35	2002	2002	NUM
cblr-1782	50	36	)	)	PUNCT
cblr-1782	50	37	,	,	PUNCT
cblr-1782	50	38	http://perma.cc/785m-wkec	http://perma.cc/785m-wkec	PROPN
cblr-1782	50	39	;	;	PUNCT
cblr-1782	50	40	penelope	penelope	NOUN
cblr-1782	50	41	patsuris	patsuris	PROPN
cblr-1782	50	42	,	,	PUNCT
cblr-1782	50	43	the	the	DET
cblr-1782	50	44	corporate	corporate	ADJ
cblr-1782	50	45	scandal	scandal	NOUN
cblr-1782	50	46	sheet	sheet	NOUN
cblr-1782	50	47	,	,	PUNCT
cblr-1782	50	48	forbes	forbes	X
cblr-1782	50	49	(	(	PUNCT
cblr-1782	50	50	aug	aug	PROPN
cblr-1782	50	51	.	.	PROPN
cblr-1782	50	52	26	26	NUM
cblr-1782	50	53	,	,	PUNCT
cblr-1782	50	54	2002	2002	NUM
cblr-1782	50	55	)	)	PUNCT
cblr-1782	50	56	,	,	PUNCT
cblr-1782	50	57	http://perma.cc/l3ap-syl8	http://perma.cc/l3ap-syl8	X
cblr-1782	50	58	.	.	PUNCT
cblr-1782	51	1	min	min	NOUN
cblr-1782	51	2	–	–	PUNCT
cblr-1782	51	3	final	final	ADJ
cblr-1782	51	4	no	no	NOUN
cblr-1782	51	5	.	.	PUNCT
cblr-1782	52	1	3:663	3:663	NUM
cblr-1782	52	2	]	]	X
cblr-1782	52	3	cooperative	cooperative	ADJ
cblr-1782	52	4	policing	policing	NOUN
cblr-1782	52	5	of	of	ADP
cblr-1782	52	6	rpts	rpt	NOUN
cblr-1782	52	7	667	667	NUM
cblr-1782	52	8	detrimental	detrimental	ADJ
cblr-1782	52	9	ones	one	NOUN
cblr-1782	52	10	,	,	PUNCT
cblr-1782	52	11	rather	rather	ADV
cblr-1782	52	12	than	than	ADP
cblr-1782	52	13	unconditionally	unconditionally	ADV
cblr-1782	52	14	banning	ban	VERB
cblr-1782	52	15	related	related	ADJ
cblr-1782	52	16	party	party	NOUN
cblr-1782	52	17	transactions	transaction	NOUN
cblr-1782	52	18	altogether.4	altogether.4	PROPN
cblr-1782	52	19	but	but	CCONJ
cblr-1782	52	20	,	,	PUNCT
cblr-1782	52	21	in	in	ADP
cblr-1782	52	22	practice	practice	NOUN
cblr-1782	52	23	,	,	PUNCT
cblr-1782	52	24	how	how	SCONJ
cblr-1782	52	25	would	would	AUX
cblr-1782	52	26	a	a	DET
cblr-1782	52	27	company	company	NOUN
cblr-1782	52	28	’s	’s	PART
cblr-1782	52	29	shareholders	shareholder	NOUN
cblr-1782	52	30	or	or	CCONJ
cblr-1782	52	31	regulators	regulator	NOUN
cblr-1782	52	32	determine	determine	VERB
cblr-1782	52	33	whether	whether	SCONJ
cblr-1782	52	34	a	a	DET
cblr-1782	52	35	related	relate	VERB
cblr-1782	52	36	party	party	NOUN
cblr-1782	52	37	transaction	transaction	NOUN
cblr-1782	52	38	is	be	AUX
cblr-1782	52	39	beneficial	beneficial	ADJ
cblr-1782	52	40	or	or	CCONJ
cblr-1782	52	41	detrimental	detrimental	ADJ
cblr-1782	52	42	to	to	ADP
cblr-1782	52	43	the	the	DET
cblr-1782	52	44	corporation	corporation	NOUN
cblr-1782	52	45	?	?	PUNCT
cblr-1782	53	1	two	two	NUM
cblr-1782	53	2	important	important	ADJ
cblr-1782	53	3	bodies	body	NOUN
cblr-1782	53	4	of	of	ADP
cblr-1782	53	5	law	law	NOUN
cblr-1782	53	6	regulate	regulate	VERB
cblr-1782	53	7	related	related	ADJ
cblr-1782	53	8	party	party	NOUN
cblr-1782	53	9	transactions	transaction	NOUN
cblr-1782	53	10	:	:	PUNCT
cblr-1782	53	11	federal	federal	ADJ
cblr-1782	53	12	securities	security	NOUN
cblr-1782	53	13	regulations	regulation	NOUN
cblr-1782	53	14	and	and	CCONJ
cblr-1782	53	15	state	state	NOUN
cblr-1782	53	16	corporate	corporate	ADJ
cblr-1782	53	17	law	law	NOUN
cblr-1782	53	18	.	.	PUNCT
cblr-1782	54	1	first	first	ADV
cblr-1782	54	2	,	,	PUNCT
cblr-1782	54	3	publicly	publicly	ADV
cblr-1782	54	4	traded	trade	VERB
cblr-1782	54	5	corporations	corporation	NOUN
cblr-1782	54	6	,	,	PUNCT
cblr-1782	54	7	such	such	ADJ
cblr-1782	54	8	as	as	ADP
cblr-1782	54	9	wal	wal	PROPN
cblr-1782	54	10	-	-	PUNCT
cblr-1782	54	11	mart	mart	NOUN
cblr-1782	54	12	,	,	PUNCT
cblr-1782	54	13	are	be	AUX
cblr-1782	54	14	subject	subject	ADJ
cblr-1782	54	15	to	to	ADP
cblr-1782	54	16	various	various	ADJ
cblr-1782	54	17	disclosure	disclosure	NOUN
cblr-1782	54	18	obligations	obligation	NOUN
cblr-1782	54	19	under	under	ADP
cblr-1782	54	20	the	the	DET
cblr-1782	54	21	federal	federal	ADJ
cblr-1782	54	22	securities	security	NOUN
cblr-1782	54	23	laws.5	laws.5	PROPN
cblr-1782	54	24	most	most	ADV
cblr-1782	54	25	notably	notably	ADV
cblr-1782	54	26	,	,	PUNCT
cblr-1782	54	27	the	the	DET
cblr-1782	54	28	securities	securities	PROPN
cblr-1782	54	29	and	and	CCONJ
cblr-1782	54	30	exchange	exchange	PROPN
cblr-1782	54	31	commission	commission	PROPN
cblr-1782	54	32	(	(	PUNCT
cblr-1782	54	33	“	"	PUNCT
cblr-1782	54	34	sec	sec	PROPN
cblr-1782	54	35	”	"	PUNCT
cblr-1782	54	36	)	)	PUNCT
cblr-1782	54	37	regulation	regulation	NOUN
cblr-1782	54	38	s	s	PROPN
cblr-1782	54	39	-	-	PUNCT
cblr-1782	54	40	k	k	PROPN
cblr-1782	54	41	item	item	PROPN
cblr-1782	54	42	404(a	404(a	PROPN
cblr-1782	54	43	)	)	PUNCT
cblr-1782	54	44	requires	require	VERB
cblr-1782	54	45	narrative	narrative	ADJ
cblr-1782	54	46	disclosure	disclosure	NOUN
cblr-1782	54	47	of	of	ADP
cblr-1782	54	48	“	"	PUNCT
cblr-1782	54	49	material	material	NOUN
cblr-1782	54	50	”	"	PUNCT
cblr-1782	54	51	related	relate	VERB
cblr-1782	54	52	party	party	NOUN
cblr-1782	54	53	transactions.6	transactions.6	NOUN
cblr-1782	54	54	in	in	ADP
cblr-1782	54	55	addition	addition	NOUN
cblr-1782	54	56	to	to	ADP
cblr-1782	54	57	disclosure	disclosure	NOUN
cblr-1782	54	58	,	,	PUNCT
cblr-1782	54	59	the	the	DET
cblr-1782	54	60	securities	security	NOUN
cblr-1782	54	61	regulations	regulation	NOUN
cblr-1782	54	62	impose	impose	VERB
cblr-1782	54	63	procedural	procedural	ADJ
cblr-1782	54	64	mandates	mandate	NOUN
cblr-1782	54	65	for	for	ADP
cblr-1782	54	66	an	an	DET
cblr-1782	54	67	internal	internal	ADJ
cblr-1782	54	68	review	review	NOUN
cblr-1782	54	69	and	and	CCONJ
cblr-1782	54	70	approval	approval	NOUN
cblr-1782	54	71	of	of	ADP
cblr-1782	54	72	related	related	ADJ
cblr-1782	54	73	party	party	NOUN
cblr-1782	54	74	transactions	transaction	NOUN
cblr-1782	54	75	.	.	PUNCT
cblr-1782	55	1	the	the	DET
cblr-1782	55	2	federal	federal	ADJ
cblr-1782	55	3	securities	security	NOUN
cblr-1782	55	4	regulations	regulation	NOUN
cblr-1782	55	5	’	’	PART
cblr-1782	55	6	disclosure	disclosure	NOUN
cblr-1782	55	7	and	and	CCONJ
cblr-1782	55	8	procedural	procedural	ADJ
cblr-1782	55	9	requirements	requirement	NOUN
cblr-1782	55	10	are	be	AUX
cblr-1782	55	11	designed	design	VERB
cblr-1782	55	12	with	with	ADP
cblr-1782	55	13	the	the	DET
cblr-1782	55	14	goals	goal	NOUN
cblr-1782	55	15	of	of	ADP
cblr-1782	55	16	both	both	PRON
cblr-1782	55	17	informing	inform	VERB
cblr-1782	55	18	shareholders	shareholder	NOUN
cblr-1782	55	19	and	and	CCONJ
cblr-1782	55	20	investors	investor	NOUN
cblr-1782	55	21	of	of	ADP
cblr-1782	55	22	potentially	potentially	ADV
cblr-1782	55	23	problematic	problematic	ADJ
cblr-1782	55	24	transactions	transaction	NOUN
cblr-1782	55	25	and	and	CCONJ
cblr-1782	55	26	weeding	weed	VERB
cblr-1782	55	27	out	out	ADP
cblr-1782	55	28	transactions	transaction	NOUN
cblr-1782	55	29	that	that	PRON
cblr-1782	55	30	are	be	AUX
cblr-1782	55	31	detrimental	detrimental	ADJ
cblr-1782	55	32	to	to	ADP
cblr-1782	55	33	shareholders	shareholder	NOUN
cblr-1782	55	34	.	.	PUNCT
cblr-1782	56	1	in	in	ADP
cblr-1782	56	2	contrast	contrast	NOUN
cblr-1782	56	3	,	,	PUNCT
cblr-1782	56	4	state	state	NOUN
cblr-1782	56	5	corporate	corporate	ADJ
cblr-1782	56	6	law	law	NOUN
cblr-1782	56	7	regulation	regulation	NOUN
cblr-1782	56	8	of	of	ADP
cblr-1782	56	9	related	related	ADJ
cblr-1782	56	10	party	party	NOUN
cblr-1782	56	11	transactions	transaction	NOUN
cblr-1782	56	12	operates	operate	VERB
cblr-1782	56	13	at	at	ADP
cblr-1782	56	14	both	both	PRON
cblr-1782	56	15	ex	ex	X
cblr-1782	56	16	ante	ante	NOUN
cblr-1782	56	17	and	and	CCONJ
cblr-1782	56	18	ex	ex	PRON
cblr-1782	56	19	post	post	NOUN
cblr-1782	56	20	stages	stage	NOUN
cblr-1782	56	21	.	.	PUNCT
cblr-1782	57	1	before	before	ADP
cblr-1782	57	2	commencing	commence	VERB
cblr-1782	57	3	a	a	DET
cblr-1782	57	4	transaction	transaction	NOUN
cblr-1782	57	5	,	,	PUNCT
cblr-1782	57	6	an	an	DET
cblr-1782	57	7	interested	interested	ADJ
cblr-1782	57	8	director	director	NOUN
cblr-1782	57	9	or	or	CCONJ
cblr-1782	57	10	officer	officer	NOUN
cblr-1782	57	11	should	should	AUX
cblr-1782	57	12	disclose	disclose	VERB
cblr-1782	57	13	the	the	DET
cblr-1782	57	14	transaction	transaction	NOUN
cblr-1782	57	15	to	to	ADP
cblr-1782	57	16	4	4	NUM
cblr-1782	57	17	related	relate	VERB
cblr-1782	57	18	party	party	NOUN
cblr-1782	57	19	transactions	transaction	NOUN
cblr-1782	57	20	are	be	AUX
cblr-1782	57	21	inevitable	inevitable	ADJ
cblr-1782	57	22	(	(	PUNCT
cblr-1782	57	23	e.g.	e.g.	ADJ
cblr-1782	57	24	,	,	PUNCT
cblr-1782	57	25	executive	executive	ADJ
cblr-1782	57	26	compensation	compensation	NOUN
cblr-1782	57	27	)	)	PUNCT
cblr-1782	57	28	and	and	CCONJ
cblr-1782	57	29	also	also	ADV
cblr-1782	57	30	often	often	ADV
cblr-1782	57	31	benefit	benefit	VERB
cblr-1782	57	32	the	the	DET
cblr-1782	57	33	corporation	corporation	NOUN
cblr-1782	57	34	.	.	PUNCT
cblr-1782	58	1	see	see	VERB
cblr-1782	58	2	,	,	PUNCT
cblr-1782	58	3	e.g.	e.g.	ADV
cblr-1782	58	4	,	,	PUNCT
cblr-1782	58	5	fliegler	fliegler	NOUN
cblr-1782	58	6	v.	v.	PROPN
cblr-1782	58	7	lawrence	lawrence	PROPN
cblr-1782	58	8	,	,	PUNCT
cblr-1782	58	9	361	361	NUM
cblr-1782	58	10	a.2d	a.2d	SYM
cblr-1782	58	11	218	218	NUM
cblr-1782	58	12	,	,	PUNCT
cblr-1782	58	13	223–25	223–25	NUM
cblr-1782	58	14	(	(	PUNCT
cblr-1782	58	15	del	del	PROPN
cblr-1782	58	16	.	.	PROPN
cblr-1782	58	17	1976	1976	NUM
cblr-1782	58	18	)	)	PUNCT
cblr-1782	58	19	,	,	PUNCT
cblr-1782	58	20	wherein	wherein	ADJ
cblr-1782	58	21	fliegler	fliegler	NOUN
cblr-1782	58	22	,	,	PUNCT
cblr-1782	58	23	as	as	ADP
cblr-1782	58	24	a	a	DET
cblr-1782	58	25	shareholder	shareholder	NOUN
cblr-1782	58	26	of	of	ADP
cblr-1782	58	27	agau	agau	NOUN
cblr-1782	58	28	mines	mine	NOUN
cblr-1782	58	29	,	,	PUNCT
cblr-1782	58	30	brought	bring	VERB
cblr-1782	58	31	a	a	DET
cblr-1782	58	32	derivative	derivative	ADJ
cblr-1782	58	33	action	action	NOUN
cblr-1782	58	34	against	against	ADP
cblr-1782	58	35	defendant	defendant	NOUN
cblr-1782	58	36	officers	officer	NOUN
cblr-1782	58	37	and	and	CCONJ
cblr-1782	58	38	directors	director	NOUN
cblr-1782	58	39	of	of	ADP
cblr-1782	58	40	the	the	DET
cblr-1782	58	41	company	company	NOUN
cblr-1782	58	42	,	,	PUNCT
cblr-1782	58	43	including	include	VERB
cblr-1782	58	44	lawrence	lawrence	PROPN
cblr-1782	58	45	.	.	PUNCT
cblr-1782	59	1	in	in	ADP
cblr-1782	59	2	deciding	decide	VERB
cblr-1782	59	3	whether	whether	SCONJ
cblr-1782	59	4	the	the	DET
cblr-1782	59	5	defendants	defendant	NOUN
cblr-1782	59	6	were	be	AUX
cblr-1782	59	7	liable	liable	ADJ
cblr-1782	59	8	for	for	ADP
cblr-1782	59	9	taking	take	VERB
cblr-1782	59	10	a	a	DET
cblr-1782	59	11	corporate	corporate	ADJ
cblr-1782	59	12	opportunity	opportunity	NOUN
cblr-1782	59	13	from	from	ADP
cblr-1782	59	14	agau	agau	NOUN
cblr-1782	59	15	and	and	CCONJ
cblr-1782	59	16	whether	whether	SCONJ
cblr-1782	59	17	they	they	PRON
cblr-1782	59	18	wrongfully	wrongfully	ADV
cblr-1782	59	19	benefited	benefit	VERB
cblr-1782	59	20	by	by	ADP
cblr-1782	59	21	causing	cause	VERB
cblr-1782	59	22	agau	agau	NOUN
cblr-1782	59	23	to	to	PART
cblr-1782	59	24	exercise	exercise	VERB
cblr-1782	59	25	an	an	DET
cblr-1782	59	26	option	option	NOUN
cblr-1782	59	27	to	to	PART
cblr-1782	59	28	buy	buy	VERB
cblr-1782	59	29	the	the	DET
cblr-1782	59	30	opportunity	opportunity	NOUN
cblr-1782	59	31	,	,	PUNCT
cblr-1782	59	32	the	the	DET
cblr-1782	59	33	delaware	delaware	PROPN
cblr-1782	59	34	supreme	supreme	PROPN
cblr-1782	59	35	court	court	PROPN
cblr-1782	59	36	concluded	conclude	VERB
cblr-1782	59	37	that	that	SCONJ
cblr-1782	59	38	the	the	DET
cblr-1782	59	39	option	option	NOUN
cblr-1782	59	40	arrangement	arrangement	NOUN
cblr-1782	59	41	,	,	PUNCT
cblr-1782	59	42	a	a	DET
cblr-1782	59	43	related	related	ADJ
cblr-1782	59	44	party	party	NOUN
cblr-1782	59	45	transaction	transaction	NOUN
cblr-1782	59	46	between	between	ADP
cblr-1782	59	47	agau	agau	NOUN
cblr-1782	59	48	and	and	CCONJ
cblr-1782	59	49	its	its	PRON
cblr-1782	59	50	officers	officer	NOUN
cblr-1782	59	51	and	and	CCONJ
cblr-1782	59	52	directors	director	NOUN
cblr-1782	59	53	,	,	PUNCT
cblr-1782	59	54	was	be	AUX
cblr-1782	59	55	intrinsically	intrinsically	ADV
cblr-1782	59	56	fair	fair	ADJ
cblr-1782	59	57	.	.	PUNCT
cblr-1782	60	1	i	i	PRON
cblr-1782	60	2	d.	d.	PROPN
cblr-1782	60	3	the	the	DET
cblr-1782	60	4	court	court	NOUN
cblr-1782	60	5	found	find	VERB
cblr-1782	60	6	the	the	DET
cblr-1782	60	7	market	market	NOUN
cblr-1782	60	8	value	value	NOUN
cblr-1782	60	9	of	of	ADP
cblr-1782	60	10	agau	agau	NOUN
cblr-1782	60	11	’s	’s	PART
cblr-1782	60	12	stock	stock	NOUN
cblr-1782	60	13	to	to	PART
cblr-1782	60	14	be	be	AUX
cblr-1782	60	15	clearly	clearly	ADV
cblr-1782	60	16	inflated	inflate	VERB
cblr-1782	60	17	“	"	PUNCT
cblr-1782	60	18	largely	largely	ADV
cblr-1782	60	19	as	as	ADP
cblr-1782	60	20	a	a	DET
cblr-1782	60	21	result	result	NOUN
cblr-1782	60	22	of	of	ADP
cblr-1782	60	23	the	the	DET
cblr-1782	60	24	time	time	NOUN
cblr-1782	60	25	and	and	CCONJ
cblr-1782	60	26	efforts	effort	NOUN
cblr-1782	60	27	expended	expend	VERB
cblr-1782	60	28	by	by	ADP
cblr-1782	60	29	the	the	DET
cblr-1782	60	30	individual	individual	ADJ
cblr-1782	60	31	defendants	defendant	NOUN
cblr-1782	60	32	.	.	PUNCT
cblr-1782	60	33	”	"	PUNCT
cblr-1782	61	1	i	i	PRON
cblr-1782	61	2	d.	d.	PROPN
cblr-1782	61	3	5	5	NUM
cblr-1782	61	4	this	this	DET
cblr-1782	61	5	article	article	NOUN
cblr-1782	61	6	deals	deal	VERB
cblr-1782	61	7	only	only	ADV
cblr-1782	61	8	with	with	ADP
cblr-1782	61	9	federal	federal	ADJ
cblr-1782	61	10	securities	security	NOUN
cblr-1782	61	11	law	law	NOUN
cblr-1782	61	12	.	.	PUNCT
cblr-1782	62	1	the	the	DET
cblr-1782	62	2	state	state	NOUN
cblr-1782	62	3	securities	security	NOUN
cblr-1782	62	4	laws	law	NOUN
cblr-1782	62	5	,	,	PUNCT
cblr-1782	62	6	i.e.	i.e.	X
cblr-1782	62	7	,	,	PUNCT
cblr-1782	62	8	“	"	PUNCT
cblr-1782	62	9	blue	blue	ADJ
cblr-1782	62	10	sky	sky	NOUN
cblr-1782	62	11	laws	law	NOUN
cblr-1782	62	12	,	,	PUNCT
cblr-1782	62	13	”	"	PUNCT
cblr-1782	62	14	are	be	AUX
cblr-1782	62	15	beyond	beyond	ADP
cblr-1782	62	16	the	the	DET
cblr-1782	62	17	scope	scope	NOUN
cblr-1782	62	18	of	of	ADP
cblr-1782	62	19	this	this	DET
cblr-1782	62	20	article	article	NOUN
cblr-1782	62	21	.	.	PUNCT
cblr-1782	63	1	6	6	NUM
cblr-1782	63	2	17	17	NUM
cblr-1782	63	3	c.f.r	c.f.r	NOUN
cblr-1782	63	4	.	.	PUNCT
cblr-1782	64	1	§	§	PROPN
cblr-1782	64	2	229.404(a	229.404(a	PROPN
cblr-1782	64	3	)	)	PUNCT
cblr-1782	64	4	(	(	PUNCT
cblr-1782	64	5	2014	2014	NUM
cblr-1782	64	6	)	)	PUNCT
cblr-1782	64	7	.	.	PUNCT
cblr-1782	65	1	min	min	NOUN
cblr-1782	65	2	–	–	PUNCT
cblr-1782	65	3	final	final	ADJ
cblr-1782	65	4	668	668	NUM
cblr-1782	65	5	columbia	columbia	PROPN
cblr-1782	65	6	business	business	NOUN
cblr-1782	65	7	law	law	PROPN
cblr-1782	65	8	review	review	NOUN
cblr-1782	66	1	[	[	X
cblr-1782	66	2	vol	vol	NOUN
cblr-1782	66	3	.	.	PUNCT
cblr-1782	66	4	2014	2014	NUM
cblr-1782	66	5	disinterested	disinterested	ADJ
cblr-1782	66	6	directors	director	NOUN
cblr-1782	66	7	or	or	CCONJ
cblr-1782	66	8	shareholders	shareholder	NOUN
cblr-1782	66	9	to	to	PART
cblr-1782	66	10	seek	seek	VERB
cblr-1782	66	11	their	their	PRON
cblr-1782	66	12	approval.7	approval.7	NOUN
cblr-1782	66	13	in	in	ADP
cblr-1782	66	14	addition	addition	NOUN
cblr-1782	66	15	,	,	PUNCT
cblr-1782	66	16	a	a	DET
cblr-1782	66	17	transaction	transaction	NOUN
cblr-1782	66	18	commenced	commence	VERB
cblr-1782	66	19	or	or	CCONJ
cblr-1782	66	20	even	even	ADV
cblr-1782	66	21	completed	complete	VERB
cblr-1782	66	22	,	,	PUNCT
cblr-1782	66	23	with	with	ADP
cblr-1782	66	24	or	or	CCONJ
cblr-1782	66	25	without	without	ADP
cblr-1782	66	26	prior	prior	ADJ
cblr-1782	66	27	approval	approval	NOUN
cblr-1782	66	28	,	,	PUNCT
cblr-1782	66	29	may	may	AUX
cblr-1782	66	30	be	be	AUX
cblr-1782	66	31	subject	subject	ADJ
cblr-1782	66	32	to	to	ADP
cblr-1782	66	33	ex	ex	ADJ
cblr-1782	66	34	post	post	NOUN
cblr-1782	66	35	duty	duty	NOUN
cblr-1782	66	36	of	of	ADP
cblr-1782	66	37	loyalty	loyalty	NOUN
cblr-1782	66	38	litigation	litigation	NOUN
cblr-1782	66	39	by	by	ADP
cblr-1782	66	40	the	the	DET
cblr-1782	66	41	corporation	corporation	NOUN
cblr-1782	66	42	or	or	CCONJ
cblr-1782	66	43	its	its	PRON
cblr-1782	66	44	shareholders.8	shareholders.8	PROPN
cblr-1782	66	45	related	related	ADJ
cblr-1782	66	46	party	party	NOUN
cblr-1782	66	47	transactions	transaction	NOUN
cblr-1782	66	48	that	that	PRON
cblr-1782	66	49	are	be	AUX
cblr-1782	66	50	not	not	PART
cblr-1782	66	51	accompanied	accompany	VERB
cblr-1782	66	52	by	by	ADP
cblr-1782	66	53	proper	proper	ADJ
cblr-1782	66	54	disclosure	disclosure	NOUN
cblr-1782	66	55	are	be	AUX
cblr-1782	66	56	more	more	ADV
cblr-1782	66	57	easily	easily	ADV
cblr-1782	66	58	challenged	challenge	VERB
cblr-1782	66	59	in	in	ADP
cblr-1782	66	60	a	a	DET
cblr-1782	66	61	breach	breach	NOUN
cblr-1782	66	62	of	of	ADP
cblr-1782	66	63	fiduciary	fiduciary	ADJ
cblr-1782	66	64	duty	duty	NOUN
cblr-1782	66	65	of	of	ADP
cblr-1782	66	66	loyalty	loyalty	NOUN
cblr-1782	66	67	litigation.9	litigation.9	PRON
cblr-1782	66	68	just	just	ADV
cblr-1782	66	69	like	like	ADP
cblr-1782	66	70	the	the	DET
cblr-1782	66	71	two	two	NUM
cblr-1782	66	72	bodies	body	NOUN
cblr-1782	66	73	of	of	ADP
cblr-1782	66	74	law	law	NOUN
cblr-1782	66	75	,	,	PUNCT
cblr-1782	66	76	two	two	NUM
cblr-1782	66	77	strands	strand	NOUN
cblr-1782	66	78	of	of	ADP
cblr-1782	66	79	academic	academic	ADJ
cblr-1782	66	80	literature	literature	NOUN
cblr-1782	66	81	have	have	AUX
cblr-1782	66	82	evolved	evolve	VERB
cblr-1782	66	83	largely	largely	ADV
cblr-1782	66	84	independent	independent	ADJ
cblr-1782	66	85	of	of	ADP
cblr-1782	66	86	each	each	DET
cblr-1782	66	87	other	other	ADJ
cblr-1782	66	88	—	—	PUNCT
cblr-1782	66	89	one	one	NUM
cblr-1782	66	90	focusing	focus	VERB
cblr-1782	66	91	on	on	ADP
cblr-1782	66	92	federal	federal	ADJ
cblr-1782	66	93	securities	security	NOUN
cblr-1782	66	94	regulation10	regulation10	NOUN
cblr-1782	66	95	and	and	CCONJ
cblr-1782	66	96	the	the	DET
cblr-1782	66	97	other	other	ADJ
cblr-1782	66	98	on	on	ADP
cblr-1782	66	99	state	state	NOUN
cblr-1782	66	100	corporate	corporate	ADJ
cblr-1782	66	101	law	law	NOUN
cblr-1782	66	102	aspects.11	aspects.11	VERB
cblr-1782	66	103	however	however	ADV
cblr-1782	66	104	,	,	PUNCT
cblr-1782	66	105	the	the	DET
cblr-1782	66	106	interplay	interplay	NOUN
cblr-1782	66	107	7	7	NUM
cblr-1782	66	108	e.g.	e.g.	X
cblr-1782	66	109	,	,	PUNCT
cblr-1782	66	110	del	del	PROPN
cblr-1782	66	111	.	.	PROPN
cblr-1782	66	112	code	code	PROPN
cblr-1782	66	113	ann	ann	PROPN
cblr-1782	66	114	.	.	PUNCT
cblr-1782	67	1	tit	tit	PROPN
cblr-1782	67	2	.	.	PROPN
cblr-1782	68	1	8	8	NUM
cblr-1782	68	2	,	,	PUNCT
cblr-1782	68	3	§	§	PROPN
cblr-1782	68	4	144	144	NUM
cblr-1782	68	5	(	(	PUNCT
cblr-1782	68	6	a)(1)–(2	a)(1)–(2	PROPN
cblr-1782	68	7	)	)	PUNCT
cblr-1782	68	8	(	(	PUNCT
cblr-1782	68	9	2010	2010	NUM
cblr-1782	68	10	)	)	PUNCT
cblr-1782	68	11	.	.	PUNCT
cblr-1782	69	1	8	8	NUM
cblr-1782	69	2	see	see	VERB
cblr-1782	69	3	lewis	lewis	PROPN
cblr-1782	69	4	h.	h.	PROPN
cblr-1782	69	5	lazarus	lazarus	PROPN
cblr-1782	69	6	&	&	CCONJ
cblr-1782	69	7	brett	brett	PROPN
cblr-1782	69	8	m.	m.	PROPN
cblr-1782	69	9	mccartney	mccartney	PROPN
cblr-1782	69	10	,	,	PUNCT
cblr-1782	69	11	standards	standard	NOUN
cblr-1782	69	12	of	of	ADP
cblr-1782	69	13	review	review	NOUN
cblr-1782	69	14	in	in	ADP
cblr-1782	69	15	conflict	conflict	NOUN
cblr-1782	69	16	transactions	transaction	NOUN
cblr-1782	69	17	on	on	ADP
cblr-1782	69	18	motions	motion	NOUN
cblr-1782	69	19	to	to	PART
cblr-1782	69	20	dismiss	dismiss	VERB
cblr-1782	69	21	:	:	PUNCT
cblr-1782	69	22	lessons	lesson	NOUN
cblr-1782	69	23	learned	learn	VERB
cblr-1782	69	24	in	in	ADP
cblr-1782	69	25	the	the	DET
cblr-1782	69	26	past	past	NOUN
cblr-1782	69	27	decade	decade	NOUN
cblr-1782	69	28	,	,	PUNCT
cblr-1782	69	29	36	36	NUM
cblr-1782	69	30	del	del	PROPN
cblr-1782	69	31	.	.	PROPN
cblr-1782	69	32	j.	j.	PROPN
cblr-1782	69	33	corp	corp	PROPN
cblr-1782	69	34	.	.	PROPN
cblr-1782	69	35	l.	l.	PROPN
cblr-1782	69	36	967	967	NUM
cblr-1782	69	37	(	(	PUNCT
cblr-1782	69	38	2011	2011	NUM
cblr-1782	69	39	)	)	PUNCT
cblr-1782	69	40	(	(	PUNCT
cblr-1782	69	41	presenting	present	VERB
cblr-1782	69	42	in	in	ADP
cblr-1782	69	43	-	-	PUNCT
cblr-1782	69	44	depth	depth	NOUN
cblr-1782	69	45	analyses	analysis	NOUN
cblr-1782	69	46	of	of	ADP
cblr-1782	69	47	twenty	twenty	NUM
cblr-1782	69	48	court	court	NOUN
cblr-1782	69	49	cases	case	NOUN
cblr-1782	69	50	in	in	ADP
cblr-1782	69	51	which	which	PRON
cblr-1782	69	52	the	the	DET
cblr-1782	69	53	business	business	NOUN
cblr-1782	69	54	judgment	judgment	NOUN
cblr-1782	69	55	standard	standard	NOUN
cblr-1782	69	56	of	of	ADP
cblr-1782	69	57	review	review	NOUN
cblr-1782	69	58	is	be	AUX
cblr-1782	69	59	applied	apply	VERB
cblr-1782	69	60	to	to	ADP
cblr-1782	69	61	defendants	defendant	NOUN
cblr-1782	69	62	’	'	PUNCT
cblr-1782	69	63	motions	motion	NOUN
cblr-1782	69	64	to	to	PART
cblr-1782	69	65	dismiss	dismiss	VERB
cblr-1782	69	66	and	and	CCONJ
cblr-1782	69	67	showing	show	VERB
cblr-1782	69	68	that	that	SCONJ
cblr-1782	69	69	the	the	DET
cblr-1782	69	70	cases	case	NOUN
cblr-1782	69	71	can	can	AUX
cblr-1782	69	72	not	not	PART
cblr-1782	69	73	easily	easily	ADV
cblr-1782	69	74	be	be	AUX
cblr-1782	69	75	categorized	categorize	VERB
cblr-1782	69	76	because	because	SCONJ
cblr-1782	69	77	the	the	DET
cblr-1782	69	78	courts	court	NOUN
cblr-1782	69	79	’	’	PART
cblr-1782	69	80	decisions	decision	NOUN
cblr-1782	69	81	are	be	AUX
cblr-1782	69	82	heavily	heavily	ADV
cblr-1782	69	83	factdependent	factdependent	ADJ
cblr-1782	69	84	)	)	PUNCT
cblr-1782	69	85	.	.	PUNCT
cblr-1782	70	1	9	9	NUM
cblr-1782	70	2	see	see	VERB
cblr-1782	70	3	eric	eric	PROPN
cblr-1782	70	4	orts	orts	PROPN
cblr-1782	70	5	,	,	PUNCT
cblr-1782	70	6	conflict	conflict	NOUN
cblr-1782	70	7	of	of	ADP
cblr-1782	70	8	interest	interest	NOUN
cblr-1782	70	9	on	on	ADP
cblr-1782	70	10	corporate	corporate	ADJ
cblr-1782	70	11	boards	board	NOUN
cblr-1782	70	12	,	,	PUNCT
cblr-1782	70	13	in	in	ADP
cblr-1782	70	14	conflict	conflict	NOUN
cblr-1782	70	15	of	of	ADP
cblr-1782	70	16	interest	interest	NOUN
cblr-1782	70	17	in	in	ADP
cblr-1782	70	18	the	the	DET
cblr-1782	70	19	professions	profession	NOUN
cblr-1782	70	20	129	129	NUM
cblr-1782	70	21	,	,	PUNCT
cblr-1782	70	22	134	134	NUM
cblr-1782	70	23	(	(	PUNCT
cblr-1782	70	24	michael	michael	PROPN
cblr-1782	70	25	davis	davis	PROPN
cblr-1782	70	26	&	&	CCONJ
cblr-1782	70	27	andrew	andrew	PROPN
cblr-1782	70	28	stark	stark	PROPN
cblr-1782	70	29	eds	eds	PROPN
cblr-1782	70	30	.	.	PROPN
cblr-1782	70	31	,	,	PUNCT
cblr-1782	70	32	oxford	oxford	PROPN
cblr-1782	70	33	university	university	PROPN
cblr-1782	70	34	press	press	NOUN
cblr-1782	70	35	,	,	PUNCT
cblr-1782	70	36	2001	2001	NUM
cblr-1782	70	37	)	)	PUNCT
cblr-1782	70	38	(	(	PUNCT
cblr-1782	70	39	“	"	PUNCT
cblr-1782	70	40	although	although	SCONJ
cblr-1782	70	41	courts	court	NOUN
cblr-1782	70	42	have	have	AUX
cblr-1782	70	43	preserved	preserve	VERB
cblr-1782	70	44	their	their	PRON
cblr-1782	70	45	authority	authority	NOUN
cblr-1782	70	46	to	to	PART
cblr-1782	70	47	determine	determine	VERB
cblr-1782	70	48	that	that	SCONJ
cblr-1782	70	49	a	a	DET
cblr-1782	70	50	particular	particular	ADJ
cblr-1782	70	51	transaction	transaction	NOUN
cblr-1782	70	52	or	or	CCONJ
cblr-1782	70	53	conduct	conduct	NOUN
cblr-1782	70	54	that	that	PRON
cblr-1782	70	55	involves	involve	VERB
cblr-1782	70	56	a	a	DET
cblr-1782	70	57	conflict	conflict	NOUN
cblr-1782	70	58	of	of	ADP
cblr-1782	70	59	interest	interest	NOUN
cblr-1782	70	60	that	that	PRON
cblr-1782	70	61	results	result	VERB
cblr-1782	70	62	in	in	ADP
cblr-1782	70	63	‘	'	PUNCT
cblr-1782	70	64	unfairness	unfairness	NOUN
cblr-1782	70	65	,	,	PUNCT
cblr-1782	70	66	’	'	PUNCT
cblr-1782	70	67	they	they	PRON
cblr-1782	70	68	have	have	AUX
cblr-1782	70	69	also	also	ADV
cblr-1782	70	70	increasingly	increasingly	ADV
cblr-1782	70	71	recognized	recognize	VERB
cblr-1782	70	72	the	the	DET
cblr-1782	70	73	salience	salience	NOUN
cblr-1782	70	74	of	of	ADP
cblr-1782	70	75	following	follow	VERB
cblr-1782	70	76	proper	proper	ADJ
cblr-1782	70	77	internal	internal	ADJ
cblr-1782	70	78	corporate	corporate	ADJ
cblr-1782	70	79	procedures	procedure	NOUN
cblr-1782	70	80	to	to	PART
cblr-1782	70	81	insulate	insulate	VERB
cblr-1782	70	82	conflicts	conflict	NOUN
cblr-1782	70	83	of	of	ADP
cblr-1782	70	84	interest	interest	NOUN
cblr-1782	70	85	from	from	ADP
cblr-1782	70	86	searching	search	VERB
cblr-1782	70	87	judicial	judicial	ADJ
cblr-1782	70	88	review	review	NOUN
cblr-1782	70	89	.	.	PUNCT
cblr-1782	70	90	”	"	PUNCT
cblr-1782	70	91	)	)	PUNCT
cblr-1782	70	92	.	.	PUNCT
cblr-1782	71	1	10	10	NUM
cblr-1782	71	2	see	see	VERB
cblr-1782	71	3	simeon	simeon	PROPN
cblr-1782	71	4	djankov	djankov	PROPN
cblr-1782	71	5	,	,	PUNCT
cblr-1782	71	6	et	et	PROPN
cblr-1782	71	7	al	al	PROPN
cblr-1782	71	8	.	.	PROPN
cblr-1782	71	9	,	,	PUNCT
cblr-1782	71	10	the	the	DET
cblr-1782	71	11	law	law	NOUN
cblr-1782	71	12	and	and	CCONJ
cblr-1782	71	13	economics	economic	NOUN
cblr-1782	71	14	of	of	ADP
cblr-1782	71	15	selfdealing	selfdealing	NOUN
cblr-1782	71	16	,	,	PUNCT
cblr-1782	71	17	88	88	NUM
cblr-1782	71	18	j.	j.	PROPN
cblr-1782	71	19	fin	fin	PROPN
cblr-1782	71	20	.	.	PUNCT
cblr-1782	72	1	econ	econ	PROPN
cblr-1782	72	2	.	.	PUNCT
cblr-1782	73	1	430	430	NUM
cblr-1782	73	2	,	,	PUNCT
cblr-1782	73	3	443–44	443–44	NUM
cblr-1782	73	4	(	(	PUNCT
cblr-1782	73	5	2008	2008	NUM
cblr-1782	73	6	)	)	PUNCT
cblr-1782	73	7	;	;	PUNCT
cblr-1782	74	1	elaine	elaine	PROPN
cblr-1782	74	2	henry	henry	PROPN
cblr-1782	74	3	,	,	PUNCT
cblr-1782	74	4	et	et	PROPN
cblr-1782	74	5	al	al	PROPN
cblr-1782	74	6	.	.	PROPN
cblr-1782	74	7	,	,	PUNCT
cblr-1782	74	8	the	the	DET
cblr-1782	74	9	role	role	NOUN
cblr-1782	74	10	of	of	ADP
cblr-1782	74	11	related	related	ADJ
cblr-1782	74	12	party	party	NOUN
cblr-1782	74	13	transactions	transaction	NOUN
cblr-1782	74	14	in	in	ADP
cblr-1782	74	15	fraudulent	fraudulent	ADJ
cblr-1782	74	16	financial	financial	ADJ
cblr-1782	74	17	reporting	reporting	NOUN
cblr-1782	74	18	,	,	PUNCT
cblr-1782	74	19	4	4	NUM
cblr-1782	74	20	j.	j.	PROPN
cblr-1782	74	21	forensic	forensic	PROPN
cblr-1782	74	22	&	&	CCONJ
cblr-1782	74	23	investigative	investigative	ADJ
cblr-1782	74	24	acct	acct	NOUN
cblr-1782	74	25	.	.	PUNCT
cblr-1782	75	1	186	186	NUM
cblr-1782	75	2	(	(	PUNCT
cblr-1782	75	3	2012	2012	NUM
cblr-1782	75	4	)	)	PUNCT
cblr-1782	75	5	;	;	PUNCT
cblr-1782	76	1	simon	simon	PROPN
cblr-1782	76	2	johnson	johnson	PROPN
cblr-1782	76	3	et	et	PROPN
cblr-1782	76	4	al	al	PROPN
cblr-1782	76	5	.	.	PROPN
cblr-1782	76	6	,	,	PUNCT
cblr-1782	76	7	tunneling	tunneling	NOUN
cblr-1782	76	8	,	,	PUNCT
cblr-1782	76	9	90	90	NUM
cblr-1782	76	10	am	am	NOUN
cblr-1782	76	11	.	.	PUNCT
cblr-1782	76	12	econ	econ	PROPN
cblr-1782	76	13	.	.	PUNCT
cblr-1782	77	1	rev	rev	PROPN
cblr-1782	77	2	.	.	PROPN
cblr-1782	77	3	22	22	NUM
cblr-1782	77	4	(	(	PUNCT
cblr-1782	77	5	2000	2000	NUM
cblr-1782	77	6	)	)	PUNCT
cblr-1782	78	1	;	;	PUNCT
cblr-1782	78	2	mark	mark	PROPN
cblr-1782	78	3	kohlbeck	kohlbeck	PROPN
cblr-1782	78	4	&	&	CCONJ
cblr-1782	78	5	brian	brian	PROPN
cblr-1782	78	6	w.	w.	PROPN
cblr-1782	78	7	mayhew	mayhew	PROPN
cblr-1782	78	8	,	,	PUNCT
cblr-1782	78	9	valuation	valuation	NOUN
cblr-1782	78	10	of	of	ADP
cblr-1782	78	11	firms	firm	NOUN
cblr-1782	78	12	that	that	PRON
cblr-1782	78	13	disclose	disclose	VERB
cblr-1782	78	14	related	related	ADJ
cblr-1782	78	15	party	party	NOUN
cblr-1782	78	16	transactions	transaction	NOUN
cblr-1782	78	17	,	,	PUNCT
cblr-1782	78	18	29	29	NUM
cblr-1782	78	19	j.	j.	PROPN
cblr-1782	78	20	acct	acct	PROPN
cblr-1782	78	21	.	.	PUNCT
cblr-1782	78	22	&	&	CCONJ
cblr-1782	78	23	pub	pub	NOUN
cblr-1782	78	24	.	.	PUNCT
cblr-1782	78	25	pol’y	pol’y	NOUN
cblr-1782	78	26	115	115	NUM
cblr-1782	78	27	,	,	PUNCT
cblr-1782	78	28	116	116	NUM
cblr-1782	78	29	(	(	PUNCT
cblr-1782	78	30	2010	2010	NUM
cblr-1782	78	31	)	)	PUNCT
cblr-1782	78	32	;	;	PUNCT
cblr-1782	78	33	michael	michael	PROPN
cblr-1782	78	34	d.	d.	PROPN
cblr-1782	78	35	ryngaert	ryngaert	PROPN
cblr-1782	78	36	&	&	CCONJ
cblr-1782	78	37	shawn	shawn	PROPN
cblr-1782	78	38	e.	e.	PROPN
cblr-1782	78	39	thomas	thomas	PROPN
cblr-1782	78	40	,	,	PUNCT
cblr-1782	78	41	not	not	PART
cblr-1782	78	42	all	all	PRON
cblr-1782	78	43	related	related	ADJ
cblr-1782	78	44	party	party	NOUN
cblr-1782	78	45	transactions	transaction	NOUN
cblr-1782	78	46	(	(	PUNCT
cblr-1782	78	47	rpts	rpt	NOUN
cblr-1782	78	48	)	)	PUNCT
cblr-1782	78	49	are	be	AUX
cblr-1782	78	50	the	the	DET
cblr-1782	78	51	same	same	ADJ
cblr-1782	78	52	:	:	PUNCT
cblr-1782	78	53	ex	ex	NOUN
cblr-1782	78	54	-	-	NOUN
cblr-1782	78	55	ante	ante	NOUN
cblr-1782	78	56	vs.	vs.	ADP
cblr-1782	78	57	ex	ex	ADJ
cblr-1782	78	58	-	-	ADJ
cblr-1782	78	59	post	post	ADJ
cblr-1782	78	60	rpts	rpt	NOUN
cblr-1782	78	61	,	,	PUNCT
cblr-1782	78	62	50	50	NUM
cblr-1782	78	63	j.	j.	PROPN
cblr-1782	78	64	acct	acct	PROPN
cblr-1782	78	65	.	.	PUNCT
cblr-1782	79	1	res	re	NOUN
cblr-1782	79	2	.	.	PROPN
cblr-1782	79	3	845	845	NUM
cblr-1782	79	4	,	,	PUNCT
cblr-1782	79	5	846	846	NUM
cblr-1782	79	6	(	(	PUNCT
cblr-1782	79	7	2012	2012	NUM
cblr-1782	79	8	)	)	PUNCT
cblr-1782	79	9	.	.	PUNCT
cblr-1782	80	1	11	11	NUM
cblr-1782	80	2	see	see	VERB
cblr-1782	80	3	norwood	norwood	PROPN
cblr-1782	80	4	p.	p.	PROPN
cblr-1782	80	5	beveridge	beveridge	NOUN
cblr-1782	80	6	,	,	PUNCT
cblr-1782	80	7	interested	interested	ADJ
cblr-1782	80	8	director	director	NOUN
cblr-1782	80	9	contracts	contract	NOUN
cblr-1782	80	10	at	at	ADP
cblr-1782	80	11	common	common	ADJ
cblr-1782	80	12	law	law	NOUN
cblr-1782	80	13	:	:	PUNCT
cblr-1782	80	14	validation	validation	NOUN
cblr-1782	80	15	under	under	ADP
cblr-1782	80	16	the	the	DET
cblr-1782	80	17	doctrine	doctrine	NOUN
cblr-1782	80	18	of	of	ADP
cblr-1782	80	19	constructive	constructive	ADJ
cblr-1782	80	20	fraud	fraud	NOUN
cblr-1782	80	21	,	,	PUNCT
cblr-1782	80	22	33	33	NUM
cblr-1782	80	23	loy	loy	PROPN
cblr-1782	80	24	.	.	PUNCT
cblr-1782	81	1	l.a	l.a	PROPN
cblr-1782	81	2	.	.	PROPN
cblr-1782	81	3	l.	l.	PROPN
cblr-1782	81	4	rev	rev	PROPN
cblr-1782	81	5	.	.	PROPN
cblr-1782	81	6	97	97	NUM
cblr-1782	81	7	(	(	PUNCT
cblr-1782	81	8	1999	1999	NUM
cblr-1782	81	9	)	)	PUNCT
cblr-1782	81	10	;	;	PUNCT
cblr-1782	81	11	j.	j.	PROPN
cblr-1782	81	12	robert	robert	PROPN
cblr-1782	81	13	brown	brown	PROPN
cblr-1782	81	14	,	,	PUNCT
cblr-1782	81	15	jr	jr	PROPN
cblr-1782	81	16	.	.	PROPN
cblr-1782	81	17	,	,	PUNCT
cblr-1782	81	18	disloyalty	disloyalty	NOUN
cblr-1782	81	19	without	without	ADP
cblr-1782	81	20	limits	limit	NOUN
cblr-1782	81	21	:	:	PUNCT
cblr-1782	81	22	“	"	PUNCT
cblr-1782	81	23	independent	independent	ADJ
cblr-1782	81	24	”	"	PUNCT
cblr-1782	81	25	directors	director	NOUN
cblr-1782	81	26	and	and	CCONJ
cblr-1782	81	27	the	the	DET
cblr-1782	81	28	elimination	elimination	NOUN
cblr-1782	81	29	of	of	ADP
cblr-1782	81	30	the	the	DET
cblr-1782	81	31	duty	duty	NOUN
cblr-1782	81	32	of	of	ADP
cblr-1782	81	33	loyalty	loyalty	NOUN
cblr-1782	81	34	,	,	PUNCT
cblr-1782	81	35	95	95	NUM
cblr-1782	81	36	ky	ky	PROPN
cblr-1782	81	37	.	.	PUNCT
cblr-1782	82	1	l.j	l.j	PROPN
cblr-1782	82	2	.	.	PROPN
cblr-1782	83	1	53	53	NUM
cblr-1782	83	2	(	(	PUNCT
cblr-1782	83	3	2007	2007	NUM
cblr-1782	83	4	)	)	PUNCT
cblr-1782	83	5	;	;	PUNCT
cblr-1782	84	1	kenneth	kenneth	PROPN
cblr-1782	84	2	b.	b.	PROPN
cblr-1782	84	3	davis	davis	PROPN
cblr-1782	84	4	,	,	PUNCT
cblr-1782	84	5	jr	jr	PROPN
cblr-1782	84	6	.	.	PROPN
cblr-1782	84	7	,	,	PUNCT
cblr-1782	84	8	approval	approval	NOUN
cblr-1782	84	9	by	by	ADP
cblr-1782	84	10	disinterested	disinterested	ADJ
cblr-1782	84	11	directors	director	NOUN
cblr-1782	84	12	,	,	PUNCT
cblr-1782	84	13	20	20	NUM
cblr-1782	84	14	j.	j.	PROPN
cblr-1782	84	15	corp	corp	PROPN
cblr-1782	84	16	.	.	PROPN
cblr-1782	84	17	l.	l.	PROPN
cblr-1782	84	18	215	215	NUM
cblr-1782	84	19	(	(	PUNCT
cblr-1782	84	20	1995	1995	NUM
cblr-1782	84	21	)	)	PUNCT
cblr-1782	84	22	;	;	PUNCT
cblr-1782	84	23	melvin	melvin	PROPN
cblr-1782	84	24	aron	aron	PROPN
cblr-1782	84	25	eisenberg	eisenberg	PROPN
cblr-1782	84	26	,	,	PUNCT
cblr-1782	84	27	self	self	NOUN
cblr-1782	84	28	-	-	PUNCT
cblr-1782	84	29	interested	interest	VERB
cblr-1782	84	30	transactions	transaction	NOUN
cblr-1782	84	31	in	in	ADP
cblr-1782	84	32	corporate	corporate	ADJ
cblr-1782	84	33	law	law	NOUN
cblr-1782	84	34	,	,	PUNCT
cblr-1782	84	35	13	13	NUM
cblr-1782	84	36	j.	j.	PROPN
cblr-1782	84	37	corp	corp	PROPN
cblr-1782	84	38	.	.	PROPN
cblr-1782	84	39	l.	l.	PROPN
cblr-1782	84	40	997	997	NUM
cblr-1782	84	41	(	(	PUNCT
cblr-1782	84	42	1988	1988	NUM
cblr-1782	84	43	)	)	PUNCT
cblr-1782	84	44	;	;	PUNCT
cblr-1782	84	45	andrew	andrew	PROPN
cblr-1782	84	46	s.	s.	PROPN
cblr-1782	84	47	gold	gold	PROPN
cblr-1782	84	48	,	,	PUNCT
cblr-1782	84	49	min	min	NOUN
cblr-1782	84	50	–	–	PUNCT
cblr-1782	84	51	final	final	ADJ
cblr-1782	84	52	no	no	NOUN
cblr-1782	84	53	.	.	PUNCT
cblr-1782	85	1	3:663	3:663	NUM
cblr-1782	85	2	]	]	X
cblr-1782	85	3	cooperative	cooperative	ADJ
cblr-1782	85	4	policing	policing	NOUN
cblr-1782	85	5	of	of	ADP
cblr-1782	85	6	rpts	rpt	NOUN
cblr-1782	85	7	669	669	NUM
cblr-1782	85	8	between	between	ADP
cblr-1782	85	9	the	the	DET
cblr-1782	85	10	two	two	NUM
cblr-1782	85	11	bodies	body	NOUN
cblr-1782	85	12	of	of	ADP
cblr-1782	85	13	regulation	regulation	NOUN
cblr-1782	85	14	on	on	ADP
cblr-1782	85	15	related	related	ADJ
cblr-1782	85	16	party	party	NOUN
cblr-1782	85	17	transactions	transaction	NOUN
cblr-1782	85	18	has	have	AUX
cblr-1782	85	19	been	be	AUX
cblr-1782	85	20	largely	largely	ADV
cblr-1782	85	21	overlooked	overlook	VERB
cblr-1782	85	22	.	.	PUNCT
cblr-1782	86	1	this	this	DET
cblr-1782	86	2	gap	gap	NOUN
cblr-1782	86	3	in	in	ADP
cblr-1782	86	4	the	the	DET
cblr-1782	86	5	scholarly	scholarly	ADJ
cblr-1782	86	6	literature	literature	NOUN
cblr-1782	86	7	leaves	leave	VERB
cblr-1782	86	8	a	a	DET
cblr-1782	86	9	number	number	NOUN
cblr-1782	86	10	of	of	ADP
cblr-1782	86	11	important	important	ADJ
cblr-1782	86	12	questions	question	NOUN
cblr-1782	86	13	unanswered	unanswere	VERB
cblr-1782	86	14	.	.	PUNCT
cblr-1782	87	1	how	how	SCONJ
cblr-1782	87	2	effective	effective	ADJ
cblr-1782	87	3	is	be	AUX
cblr-1782	87	4	the	the	DET
cblr-1782	87	5	combination	combination	NOUN
cblr-1782	87	6	of	of	ADP
cblr-1782	87	7	current	current	ADJ
cblr-1782	87	8	disclosure	disclosure	NOUN
cblr-1782	87	9	regulations	regulation	NOUN
cblr-1782	87	10	and	and	CCONJ
cblr-1782	87	11	ex	ex	PRON
cblr-1782	87	12	post	post	ADJ
cblr-1782	87	13	judicial	judicial	ADJ
cblr-1782	87	14	review	review	NOUN
cblr-1782	87	15	in	in	ADP
cblr-1782	87	16	distinguishing	distinguish	VERB
cblr-1782	87	17	between	between	ADP
cblr-1782	87	18	beneficial	beneficial	ADJ
cblr-1782	87	19	and	and	CCONJ
cblr-1782	87	20	detrimental	detrimental	ADJ
cblr-1782	87	21	related	related	ADJ
cblr-1782	87	22	party	party	NOUN
cblr-1782	87	23	transactions	transaction	NOUN
cblr-1782	87	24	?	?	PUNCT
cblr-1782	88	1	in	in	ADP
cblr-1782	88	2	the	the	DET
cblr-1782	88	3	case	case	NOUN
cblr-1782	88	4	of	of	ADP
cblr-1782	88	5	state	state	NOUN
cblr-1782	88	6	corporate	corporate	ADJ
cblr-1782	88	7	law	law	NOUN
cblr-1782	88	8	-	-	PUNCT
cblr-1782	88	9	based	base	VERB
cblr-1782	88	10	litigation	litigation	NOUN
cblr-1782	88	11	,	,	PUNCT
cblr-1782	88	12	what	what	DET
cblr-1782	88	13	standard	standard	NOUN
cblr-1782	88	14	should	should	AUX
cblr-1782	88	15	the	the	DET
cblr-1782	88	16	courts	court	NOUN
cblr-1782	88	17	apply	apply	VERB
cblr-1782	88	18	and	and	CCONJ
cblr-1782	88	19	how	how	SCONJ
cblr-1782	88	20	might	might	AUX
cblr-1782	88	21	it	it	PRON
cblr-1782	88	22	interact	interact	VERB
cblr-1782	88	23	with	with	ADP
cblr-1782	88	24	ex	ex	PROPN
cblr-1782	88	25	ante	ante	NOUN
cblr-1782	88	26	disclosure	disclosure	NOUN
cblr-1782	88	27	?	?	PUNCT
cblr-1782	89	1	more	more	ADV
cblr-1782	89	2	specifically	specifically	ADV
cblr-1782	89	3	,	,	PUNCT
cblr-1782	89	4	should	should	AUX
cblr-1782	89	5	approval	approval	VERB
cblr-1782	89	6	by	by	ADP
cblr-1782	89	7	a	a	DET
cblr-1782	89	8	committee	committee	NOUN
cblr-1782	89	9	consisting	consist	VERB
cblr-1782	89	10	of	of	ADP
cblr-1782	89	11	disinterested	disinterested	ADJ
cblr-1782	89	12	,	,	PUNCT
cblr-1782	89	13	independent	independent	ADJ
cblr-1782	89	14	directors	director	NOUN
cblr-1782	89	15	entitle	entitle	VERB
cblr-1782	89	16	the	the	DET
cblr-1782	89	17	director	director	NOUN
cblr-1782	89	18	-	-	PUNCT
cblr-1782	89	19	defendant	defendant	NOUN
cblr-1782	89	20	to	to	ADP
cblr-1782	89	21	business	business	NOUN
cblr-1782	89	22	judgment	judgment	NOUN
cblr-1782	89	23	protection	protection	NOUN
cblr-1782	89	24	,	,	PUNCT
cblr-1782	89	25	or	or	CCONJ
cblr-1782	89	26	should	should	AUX
cblr-1782	89	27	the	the	DET
cblr-1782	89	28	court	court	NOUN
cblr-1782	89	29	nevertheless	nevertheless	ADV
cblr-1782	89	30	apply	apply	VERB
cblr-1782	89	31	fairness	fairness	NOUN
cblr-1782	89	32	review	review	NOUN
cblr-1782	89	33	?	?	PUNCT
cblr-1782	90	1	could	could	AUX
cblr-1782	90	2	a	a	DET
cblr-1782	90	3	combined	combine	VERB
cblr-1782	90	4	regime	regime	NOUN
cblr-1782	90	5	of	of	ADP
cblr-1782	90	6	applying	apply	VERB
cblr-1782	90	7	the	the	DET
cblr-1782	90	8	business	business	NOUN
cblr-1782	90	9	judgment	judgment	NOUN
cblr-1782	90	10	rule	rule	NOUN
cblr-1782	90	11	in	in	ADP
cblr-1782	90	12	general	general	ADJ
cblr-1782	90	13	,	,	PUNCT
cblr-1782	90	14	while	while	SCONJ
cblr-1782	90	15	applying	apply	VERB
cblr-1782	90	16	fairness	fairness	NOUN
cblr-1782	90	17	review	review	NOUN
cblr-1782	90	18	to	to	PART
cblr-1782	90	19	scrutinize	scrutinize	VERB
cblr-1782	90	20	potentially	potentially	ADV
cblr-1782	90	21	detrimental	detrimental	ADJ
cblr-1782	90	22	transactions	transaction	NOUN
cblr-1782	90	23	better	well	ADV
cblr-1782	90	24	protect	protect	VERB
cblr-1782	90	25	beneficial	beneficial	ADJ
cblr-1782	90	26	transactions	transaction	NOUN
cblr-1782	90	27	?	?	PUNCT
cblr-1782	91	1	on	on	ADP
cblr-1782	91	2	the	the	DET
cblr-1782	91	3	securities	security	NOUN
cblr-1782	91	4	law	law	NOUN
cblr-1782	91	5	side	side	NOUN
cblr-1782	91	6	,	,	PUNCT
cblr-1782	91	7	given	give	VERB
cblr-1782	91	8	that	that	SCONJ
cblr-1782	91	9	securities	security	NOUN
cblr-1782	91	10	law	law	NOUN
cblr-1782	91	11	-	-	PUNCT
cblr-1782	91	12	based	base	VERB
cblr-1782	91	13	disclosure	disclosure	NOUN
cblr-1782	91	14	is	be	AUX
cblr-1782	91	15	subject	subject	ADJ
cblr-1782	91	16	to	to	ADP
cblr-1782	91	17	the	the	DET
cblr-1782	91	18	“	"	PUNCT
cblr-1782	91	19	materiality	materiality	NOUN
cblr-1782	91	20	”	"	PUNCT
cblr-1782	91	21	standard	standard	NOUN
cblr-1782	91	22	,	,	PUNCT
cblr-1782	91	23	how	how	SCONJ
cblr-1782	91	24	do	do	AUX
cblr-1782	91	25	companies	company	NOUN
cblr-1782	91	26	actually	actually	ADV
cblr-1782	91	27	interpret	interpret	VERB
cblr-1782	91	28	and	and	CCONJ
cblr-1782	91	29	apply	apply	VERB
cblr-1782	91	30	the	the	DET
cblr-1782	91	31	standard?12	standard?12	NOUN
cblr-1782	91	32	is	be	AUX
cblr-1782	91	33	there	there	PRON
cblr-1782	91	34	consistency	consistency	NOUN
cblr-1782	91	35	across	across	ADP
cblr-1782	91	36	reporting	report	VERB
cblr-1782	91	37	companies	company	NOUN
cblr-1782	91	38	in	in	ADP
cblr-1782	91	39	applying	apply	VERB
cblr-1782	91	40	the	the	DET
cblr-1782	91	41	standard	standard	NOUN
cblr-1782	91	42	?	?	PUNCT
cblr-1782	92	1	do	do	AUX
cblr-1782	92	2	companies	company	NOUN
cblr-1782	92	3	engage	engage	VERB
cblr-1782	92	4	in	in	ADP
cblr-1782	92	5	meaningful	meaningful	ADJ
cblr-1782	92	6	disclosure?13	disclosure?13	PROPN
cblr-1782	92	7	for	for	ADP
cblr-1782	92	8	instance	instance	NOUN
cblr-1782	92	9	,	,	PUNCT
cblr-1782	92	10	what	what	PRON
cblr-1782	92	11	if	if	SCONJ
cblr-1782	92	12	wal	wal	PROPN
cblr-1782	92	13	-	-	PUNCT
cblr-1782	92	14	mart	mart	PROPN
cblr-1782	92	15	had	have	VERB
cblr-1782	92	16	the	the	DET
cblr-1782	92	17	new	new	ADJ
cblr-1782	92	18	concept	concept	NOUN
cblr-1782	92	19	of	of	ADP
cblr-1782	92	20	loyalty	loyalty	NOUN
cblr-1782	92	21	in	in	ADP
cblr-1782	92	22	corporate	corporate	ADJ
cblr-1782	92	23	law	law	NOUN
cblr-1782	92	24	,	,	PUNCT
cblr-1782	92	25	43	43	NUM
cblr-1782	92	26	u.c	u.c	AUX
cblr-1782	92	27	.	.	PROPN
cblr-1782	92	28	davis	davis	PROPN
cblr-1782	92	29	l.	l.	PROPN
cblr-1782	92	30	rev	rev	PROPN
cblr-1782	92	31	.	.	PROPN
cblr-1782	92	32	457	457	NUM
cblr-1782	92	33	,	,	PUNCT
cblr-1782	92	34	511	511	NUM
cblr-1782	92	35	(	(	PUNCT
cblr-1782	92	36	2009	2009	NUM
cblr-1782	92	37	)	)	PUNCT
cblr-1782	92	38	;	;	PUNCT
cblr-1782	92	39	lawrence	lawrence	PROPN
cblr-1782	92	40	a.	a.	PROPN
cblr-1782	92	41	hamermesh	hamermesh	PROPN
cblr-1782	92	42	,	,	PUNCT
cblr-1782	92	43	calling	call	VERB
cblr-1782	92	44	off	off	ADP
cblr-1782	92	45	the	the	DET
cblr-1782	92	46	lynch	lynch	PROPN
cblr-1782	92	47	mob	mob	PROPN
cblr-1782	92	48	:	:	PUNCT
cblr-1782	92	49	the	the	DET
cblr-1782	92	50	corporate	corporate	ADJ
cblr-1782	92	51	director	director	NOUN
cblr-1782	92	52	’s	’s	PART
cblr-1782	92	53	fiduciary	fiduciary	ADJ
cblr-1782	92	54	disclosure	disclosure	NOUN
cblr-1782	92	55	duty	duty	NOUN
cblr-1782	92	56	,	,	PUNCT
cblr-1782	92	57	49	49	NUM
cblr-1782	92	58	vand	vand	NOUN
cblr-1782	92	59	.	.	PUNCT
cblr-1782	93	1	l.	l.	PROPN
cblr-1782	93	2	rev	rev	PROPN
cblr-1782	93	3	.	.	PROPN
cblr-1782	93	4	1087	1087	NUM
cblr-1782	93	5	,	,	PUNCT
cblr-1782	93	6	1089	1089	NUM
cblr-1782	93	7	(	(	PUNCT
cblr-1782	93	8	1996	1996	NUM
cblr-1782	93	9	)	)	PUNCT
cblr-1782	93	10	;	;	PUNCT
cblr-1782	93	11	lyman	lyman	PROPN
cblr-1782	93	12	johnson	johnson	PROPN
cblr-1782	93	13	,	,	PUNCT
cblr-1782	93	14	after	after	ADP
cblr-1782	93	15	enron	enron	PROPN
cblr-1782	93	16	:	:	PUNCT
cblr-1782	93	17	remembering	remember	VERB
cblr-1782	93	18	loyalty	loyalty	NOUN
cblr-1782	93	19	discourse	discourse	NOUN
cblr-1782	93	20	in	in	ADP
cblr-1782	93	21	corporate	corporate	ADJ
cblr-1782	93	22	law	law	NOUN
cblr-1782	93	23	,	,	PUNCT
cblr-1782	93	24	28	28	NUM
cblr-1782	93	25	del	del	PROPN
cblr-1782	93	26	.	.	PROPN
cblr-1782	93	27	j.	j.	PROPN
cblr-1782	93	28	corp	corp	PROPN
cblr-1782	93	29	.	.	PROPN
cblr-1782	93	30	l.	l.	PROPN
cblr-1782	93	31	27	27	NUM
cblr-1782	93	32	,	,	PUNCT
cblr-1782	93	33	28–29	28–29	NUM
cblr-1782	93	34	(	(	PUNCT
cblr-1782	93	35	2003	2003	NUM
cblr-1782	93	36	)	)	PUNCT
cblr-1782	93	37	.	.	PUNCT
cblr-1782	94	1	12	12	NUM
cblr-1782	94	2	see	see	VERB
cblr-1782	94	3	elizabeth	elizabeth	PROPN
cblr-1782	94	4	a.	a.	PROPN
cblr-1782	94	5	gordon	gordon	PROPN
cblr-1782	94	6	,	,	PUNCT
cblr-1782	94	7	et	et	PROPN
cblr-1782	94	8	al	al	PROPN
cblr-1782	94	9	.	.	PROPN
cblr-1782	94	10	,	,	PUNCT
cblr-1782	94	11	related	relate	VERB
cblr-1782	94	12	party	party	NOUN
cblr-1782	94	13	transactions	transaction	NOUN
cblr-1782	94	14	and	and	CCONJ
cblr-1782	94	15	corporate	corporate	ADJ
cblr-1782	94	16	governance	governance	NOUN
cblr-1782	94	17	,	,	PUNCT
cblr-1782	94	18	9	9	NUM
cblr-1782	94	19	advances	advance	NOUN
cblr-1782	94	20	in	in	ADP
cblr-1782	94	21	fin	fin	NOUN
cblr-1782	94	22	.	.	PUNCT
cblr-1782	95	1	econ	econ	PROPN
cblr-1782	95	2	.	.	PROPN
cblr-1782	96	1	1	1	NUM
cblr-1782	96	2	(	(	PUNCT
cblr-1782	96	3	2004	2004	NUM
cblr-1782	96	4	)	)	PUNCT
cblr-1782	97	1	for	for	ADP
cblr-1782	97	2	a	a	DET
cblr-1782	97	3	detailed	detailed	ADJ
cblr-1782	97	4	description	description	NOUN
cblr-1782	97	5	of	of	ADP
cblr-1782	97	6	112	112	NUM
cblr-1782	97	7	companies	company	NOUN
cblr-1782	97	8	’	’	PART
cblr-1782	97	9	disclosure	disclosure	NOUN
cblr-1782	97	10	practices	practice	NOUN
cblr-1782	97	11	.	.	PUNCT
cblr-1782	98	1	however	however	ADV
cblr-1782	98	2	,	,	PUNCT
cblr-1782	98	3	the	the	DET
cblr-1782	98	4	article	article	NOUN
cblr-1782	98	5	(	(	PUNCT
cblr-1782	98	6	1	1	X
cblr-1782	98	7	)	)	PUNCT
cblr-1782	98	8	analyzes	analyze	VERB
cblr-1782	98	9	disclosures	disclosure	NOUN
cblr-1782	98	10	only	only	ADV
cblr-1782	98	11	and	and	CCONJ
cblr-1782	98	12	not	not	PART
cblr-1782	98	13	regulations	regulation	NOUN
cblr-1782	98	14	,	,	PUNCT
cblr-1782	98	15	and	and	CCONJ
cblr-1782	98	16	,	,	PUNCT
cblr-1782	98	17	(	(	PUNCT
cblr-1782	98	18	2	2	X
cblr-1782	98	19	)	)	PUNCT
cblr-1782	98	20	refers	refer	VERB
cblr-1782	98	21	to	to	ADP
cblr-1782	98	22	disclosures	disclosure	NOUN
cblr-1782	98	23	in	in	ADP
cblr-1782	98	24	proxy	proxy	ADJ
cblr-1782	98	25	statements	statement	NOUN
cblr-1782	98	26	from	from	ADP
cblr-1782	98	27	the	the	DET
cblr-1782	98	28	year	year	NOUN
cblr-1782	98	29	2000	2000	NUM
cblr-1782	98	30	that	that	PRON
cblr-1782	98	31	do	do	AUX
cblr-1782	98	32	not	not	PART
cblr-1782	98	33	reflect	reflect	VERB
cblr-1782	98	34	the	the	DET
cblr-1782	98	35	sec	sec	PROPN
cblr-1782	98	36	’s	’s	PART
cblr-1782	98	37	2006	2006	NUM
cblr-1782	98	38	amendment	amendment	NOUN
cblr-1782	98	39	to	to	ADP
cblr-1782	98	40	the	the	DET
cblr-1782	98	41	disclosure	disclosure	NOUN
cblr-1782	98	42	requirements	requirement	NOUN
cblr-1782	98	43	regarding	regard	VERB
cblr-1782	98	44	related	related	ADJ
cblr-1782	98	45	party	party	NOUN
cblr-1782	98	46	transactions	transaction	NOUN
cblr-1782	98	47	.	.	PUNCT
cblr-1782	99	1	13	13	NUM
cblr-1782	99	2	the	the	DET
cblr-1782	99	3	problem	problem	NOUN
cblr-1782	99	4	of	of	ADP
cblr-1782	99	5	nominal	nominal	ADJ
cblr-1782	99	6	disclosure	disclosure	NOUN
cblr-1782	99	7	has	have	AUX
cblr-1782	99	8	been	be	AUX
cblr-1782	99	9	highlighted	highlight	VERB
cblr-1782	99	10	by	by	ADP
cblr-1782	99	11	several	several	ADJ
cblr-1782	99	12	legal	legal	ADJ
cblr-1782	99	13	academics	academic	NOUN
cblr-1782	99	14	.	.	PUNCT
cblr-1782	100	1	see	see	VERB
cblr-1782	100	2	vladimir	vladimir	PROPN
cblr-1782	100	3	atanasov	atanasov	PROPN
cblr-1782	100	4	,	,	PUNCT
cblr-1782	100	5	bernard	bernard	PROPN
cblr-1782	100	6	black	black	PROPN
cblr-1782	100	7	,	,	PUNCT
cblr-1782	100	8	&	&	CCONJ
cblr-1782	100	9	conrad	conrad	PROPN
cblr-1782	100	10	s.	s.	PROPN
cblr-1782	100	11	ciccotello	ciccotello	PROPN
cblr-1782	100	12	,	,	PUNCT
cblr-1782	100	13	law	law	NOUN
cblr-1782	100	14	and	and	CCONJ
cblr-1782	100	15	tunneling	tunneling	NOUN
cblr-1782	100	16	,	,	PUNCT
cblr-1782	100	17	37	37	NUM
cblr-1782	100	18	j.	j.	PROPN
cblr-1782	100	19	corp	corp	PROPN
cblr-1782	100	20	.	.	PROPN
cblr-1782	100	21	l.	l.	PROPN
cblr-1782	100	22	1	1	NUM
cblr-1782	100	23	,	,	PUNCT
cblr-1782	100	24	12	12	NUM
cblr-1782	100	25	(	(	PUNCT
cblr-1782	100	26	2011	2011	NUM
cblr-1782	100	27	)	)	PUNCT
cblr-1782	100	28	(	(	PUNCT
cblr-1782	100	29	focusing	focus	VERB
cblr-1782	100	30	on	on	ADP
cblr-1782	100	31	disclosures	disclosure	NOUN
cblr-1782	100	32	in	in	ADP
cblr-1782	100	33	financial	financial	ADJ
cblr-1782	100	34	statements	statement	NOUN
cblr-1782	100	35	and	and	CCONJ
cblr-1782	100	36	stating	state	VERB
cblr-1782	100	37	that	that	SCONJ
cblr-1782	100	38	,	,	PUNCT
cblr-1782	100	39	“	"	PUNCT
cblr-1782	100	40	[	[	X
cblr-1782	100	41	i]n	i]n	NOUN
cblr-1782	100	42	practice	practice	NOUN
cblr-1782	100	43	,	,	PUNCT
cblr-1782	100	44	executive	executive	ADJ
cblr-1782	100	45	compensation	compensation	NOUN
cblr-1782	100	46	aside	aside	ADV
cblr-1782	100	47	,	,	PUNCT
cblr-1782	100	48	disclosure	disclosure	NOUN
cblr-1782	100	49	of	of	ADP
cblr-1782	100	50	rpt	rpt	NOUN
cblr-1782	100	51	is	be	AUX
cblr-1782	100	52	often	often	ADV
cblr-1782	100	53	opaque	opaque	ADJ
cblr-1782	100	54	and	and	CCONJ
cblr-1782	100	55	gives	give	VERB
cblr-1782	100	56	no	no	DET
cblr-1782	100	57	guidance	guidance	NOUN
cblr-1782	100	58	to	to	ADP
cblr-1782	100	59	investors	investor	NOUN
cblr-1782	100	60	as	as	ADP
cblr-1782	100	61	to	to	ADP
cblr-1782	100	62	whether	whether	SCONJ
cblr-1782	100	63	the	the	DET
cblr-1782	100	64	rpt	rpt	NOUN
cblr-1782	100	65	was	be	AUX
cblr-1782	100	66	in	in	ADP
cblr-1782	100	67	fact	fact	NOUN
cblr-1782	100	68	on	on	ADP
cblr-1782	100	69	arms	arm	NOUN
cblr-1782	100	70	-	-	PUNCT
cblr-1782	100	71	length	length	NOUN
cblr-1782	100	72	terms	term	NOUN
cblr-1782	100	73	”	"	PUNCT
cblr-1782	100	74	)	)	PUNCT
cblr-1782	100	75	;	;	PUNCT
cblr-1782	101	1	jill	jill	PROPN
cblr-1782	101	2	e.	e.	PROPN
cblr-1782	101	3	fisch	fisch	PROPN
cblr-1782	101	4	&	&	CCONJ
cblr-1782	101	5	caroline	caroline	PROPN
cblr-1782	101	6	m.	m.	PROPN
cblr-1782	101	7	gentile	gentile	NOUN
cblr-1782	101	8	,	,	PUNCT
cblr-1782	101	9	the	the	DET
cblr-1782	101	10	qualified	qualified	ADJ
cblr-1782	101	11	legal	legal	ADJ
cblr-1782	101	12	min	min	NOUN
cblr-1782	101	13	–	–	PUNCT
cblr-1782	101	14	final	final	ADJ
cblr-1782	101	15	670	670	NUM
cblr-1782	101	16	columbia	columbia	PROPN
cblr-1782	101	17	business	business	NOUN
cblr-1782	101	18	law	law	PROPN
cblr-1782	101	19	review	review	NOUN
cblr-1782	101	20	[	[	X
cblr-1782	101	21	vol	vol	NOUN
cblr-1782	101	22	.	.	PUNCT
cblr-1782	101	23	2014	2014	NUM
cblr-1782	101	24	concluded	conclude	VERB
cblr-1782	101	25	that	that	SCONJ
cblr-1782	101	26	the	the	DET
cblr-1782	101	27	cheyenne	cheyenne	PROPN
cblr-1782	101	28	transaction	transaction	NOUN
cblr-1782	101	29	was	be	AUX
cblr-1782	101	30	“	"	PUNCT
cblr-1782	101	31	non	non	ADJ
cblr-1782	101	32	-	-	ADJ
cblr-1782	101	33	material	material	ADJ
cblr-1782	101	34	”	"	PUNCT
cblr-1782	101	35	and	and	CCONJ
cblr-1782	101	36	chose	choose	VERB
cblr-1782	101	37	not	not	PART
cblr-1782	101	38	to	to	PART
cblr-1782	101	39	disclose	disclose	VERB
cblr-1782	101	40	it	it	PRON
cblr-1782	101	41	?	?	PUNCT
cblr-1782	102	1	investors	investor	NOUN
cblr-1782	102	2	and	and	CCONJ
cblr-1782	102	3	regulators	regulator	NOUN
cblr-1782	102	4	would	would	AUX
cblr-1782	102	5	face	face	VERB
cblr-1782	102	6	significant	significant	ADJ
cblr-1782	102	7	hurdles	hurdle	NOUN
cblr-1782	102	8	discovering	discover	VERB
cblr-1782	102	9	and	and	CCONJ
cblr-1782	102	10	potentially	potentially	ADV
cblr-1782	102	11	challenging	challenge	VERB
cblr-1782	102	12	the	the	DET
cblr-1782	102	13	transaction	transaction	NOUN
cblr-1782	102	14	.	.	PUNCT
cblr-1782	103	1	this	this	DET
cblr-1782	103	2	article	article	NOUN
cblr-1782	103	3	attempts	attempt	VERB
cblr-1782	103	4	to	to	PART
cblr-1782	103	5	answer	answer	VERB
cblr-1782	103	6	these	these	DET
cblr-1782	103	7	important	important	ADJ
cblr-1782	103	8	questions	question	NOUN
cblr-1782	103	9	by	by	ADP
cblr-1782	103	10	more	more	ADV
cblr-1782	103	11	closely	closely	ADV
cblr-1782	103	12	addressing	address	VERB
cblr-1782	103	13	the	the	DET
cblr-1782	103	14	interaction	interaction	NOUN
cblr-1782	103	15	between	between	ADP
cblr-1782	103	16	the	the	DET
cblr-1782	103	17	two	two	NUM
cblr-1782	103	18	bodies	body	NOUN
cblr-1782	103	19	of	of	ADP
cblr-1782	103	20	law	law	NOUN
cblr-1782	103	21	.	.	PUNCT
cblr-1782	104	1	this	this	DET
cblr-1782	104	2	article	article	NOUN
cblr-1782	104	3	first	first	ADV
cblr-1782	104	4	presents	present	VERB
cblr-1782	104	5	a	a	DET
cblr-1782	104	6	positive	positive	ADJ
cblr-1782	104	7	account	account	NOUN
cblr-1782	104	8	of	of	ADP
cblr-1782	104	9	the	the	DET
cblr-1782	104	10	current	current	ADJ
cblr-1782	104	11	regulation	regulation	NOUN
cblr-1782	104	12	of	of	ADP
cblr-1782	104	13	related	related	ADJ
cblr-1782	104	14	party	party	NOUN
cblr-1782	104	15	transactions	transaction	NOUN
cblr-1782	104	16	under	under	ADP
cblr-1782	104	17	both	both	DET
cblr-1782	104	18	state	state	NOUN
cblr-1782	104	19	corporate	corporate	ADJ
cblr-1782	104	20	and	and	CCONJ
cblr-1782	104	21	federal	federal	ADJ
cblr-1782	104	22	securities	security	NOUN
cblr-1782	104	23	laws	law	NOUN
cblr-1782	104	24	.	.	PUNCT
cblr-1782	105	1	this	this	DET
cblr-1782	105	2	account	account	NOUN
cblr-1782	105	3	is	be	AUX
cblr-1782	105	4	followed	follow	VERB
cblr-1782	105	5	by	by	ADP
cblr-1782	105	6	a	a	DET
cblr-1782	105	7	theoretical	theoretical	ADJ
cblr-1782	105	8	,	,	PUNCT
cblr-1782	105	9	normative	normative	ADJ
cblr-1782	105	10	framework	framework	NOUN
cblr-1782	105	11	to	to	PART
cblr-1782	105	12	help	help	VERB
cblr-1782	105	13	analyze	analyze	VERB
cblr-1782	105	14	the	the	DET
cblr-1782	105	15	regulations	regulation	NOUN
cblr-1782	105	16	.	.	PUNCT
cblr-1782	106	1	the	the	DET
cblr-1782	106	2	theorized	theorize	VERB
cblr-1782	106	3	framework	framework	NOUN
cblr-1782	106	4	reveals	reveal	VERB
cblr-1782	106	5	an	an	DET
cblr-1782	106	6	important	important	ADJ
cblr-1782	106	7	interplay	interplay	NOUN
cblr-1782	106	8	between	between	ADP
cblr-1782	106	9	the	the	DET
cblr-1782	106	10	sec	sec	PROPN
cblr-1782	106	11	’s	’s	PART
cblr-1782	106	12	disclosure	disclosure	NOUN
cblr-1782	106	13	requirements	requirement	NOUN
cblr-1782	106	14	and	and	CCONJ
cblr-1782	106	15	state	state	NOUN
cblr-1782	106	16	corporate	corporate	ADJ
cblr-1782	106	17	law	law	NOUN
cblr-1782	106	18	’s	’s	PART
cblr-1782	106	19	regulation	regulation	NOUN
cblr-1782	106	20	of	of	ADP
cblr-1782	106	21	related	related	ADJ
cblr-1782	106	22	party	party	NOUN
cblr-1782	106	23	transactions	transaction	NOUN
cblr-1782	106	24	.	.	PUNCT
cblr-1782	107	1	if	if	SCONJ
cblr-1782	107	2	the	the	DET
cblr-1782	107	3	sec	sec	PROPN
cblr-1782	107	4	’s	’s	PART
cblr-1782	107	5	disclosure	disclosure	NOUN
cblr-1782	107	6	regulations	regulation	NOUN
cblr-1782	107	7	were	be	AUX
cblr-1782	107	8	effective	effective	ADJ
cblr-1782	107	9	,	,	PUNCT
cblr-1782	107	10	approving	approve	VERB
cblr-1782	107	11	committees	committee	NOUN
cblr-1782	107	12	would	would	AUX
cblr-1782	107	13	be	be	AUX
cblr-1782	107	14	more	more	ADV
cblr-1782	107	15	careful	careful	ADJ
cblr-1782	107	16	in	in	ADP
cblr-1782	107	17	approving	approve	VERB
cblr-1782	107	18	proposed	propose	VERB
cblr-1782	107	19	related	related	ADJ
cblr-1782	107	20	party	party	NOUN
cblr-1782	107	21	transactions	transaction	NOUN
cblr-1782	107	22	.	.	PUNCT
cblr-1782	108	1	furthermore	furthermore	ADV
cblr-1782	108	2	,	,	PUNCT
cblr-1782	108	3	if	if	SCONJ
cblr-1782	108	4	approving	approve	VERB
cblr-1782	108	5	committees	committee	NOUN
cblr-1782	108	6	were	be	AUX
cblr-1782	108	7	more	more	ADV
cblr-1782	108	8	cautious	cautious	ADJ
cblr-1782	108	9	about	about	ADP
cblr-1782	108	10	allowing	allow	VERB
cblr-1782	108	11	related	related	ADJ
cblr-1782	108	12	party	party	NOUN
cblr-1782	108	13	transactions	transaction	NOUN
cblr-1782	108	14	,	,	PUNCT
cblr-1782	108	15	such	such	ADJ
cblr-1782	108	16	behavior	behavior	NOUN
cblr-1782	108	17	would	would	AUX
cblr-1782	108	18	deter	deter	VERB
cblr-1782	108	19	an	an	DET
cblr-1782	108	20	interested	interested	ADJ
cblr-1782	108	21	director	director	NOUN
cblr-1782	108	22	or	or	CCONJ
cblr-1782	108	23	an	an	DET
cblr-1782	108	24	executive	executive	NOUN
cblr-1782	108	25	from	from	ADP
cblr-1782	108	26	proposing	propose	VERB
cblr-1782	108	27	and	and	CCONJ
cblr-1782	108	28	entering	enter	VERB
cblr-1782	108	29	into	into	ADP
cblr-1782	108	30	harmful	harmful	ADJ
cblr-1782	108	31	related	relate	VERB
cblr-1782	108	32	party	party	NOUN
cblr-1782	108	33	transactions	transaction	NOUN
cblr-1782	108	34	in	in	ADP
cblr-1782	108	35	the	the	DET
cblr-1782	108	36	first	first	ADJ
cblr-1782	108	37	place	place	NOUN
cblr-1782	108	38	,	,	PUNCT
cblr-1782	108	39	due	due	ADP
cblr-1782	108	40	to	to	ADP
cblr-1782	108	41	the	the	DET
cblr-1782	108	42	fear	fear	NOUN
cblr-1782	108	43	of	of	ADP
cblr-1782	108	44	rejection	rejection	NOUN
cblr-1782	108	45	.	.	PUNCT
cblr-1782	109	1	with	with	ADP
cblr-1782	109	2	the	the	DET
cblr-1782	109	3	theoretical	theoretical	ADJ
cblr-1782	109	4	framework	framework	NOUN
cblr-1782	109	5	in	in	ADP
cblr-1782	109	6	place	place	NOUN
cblr-1782	109	7	,	,	PUNCT
cblr-1782	109	8	this	this	DET
cblr-1782	109	9	article	article	NOUN
cblr-1782	109	10	next	next	ADV
cblr-1782	109	11	provides	provide	VERB
cblr-1782	109	12	empirical	empirical	ADJ
cblr-1782	109	13	content	content	NOUN
cblr-1782	109	14	on	on	ADP
cblr-1782	109	15	the	the	DET
cblr-1782	109	16	operation	operation	NOUN
cblr-1782	109	17	of	of	ADP
cblr-1782	109	18	disclosure	disclosure	NOUN
cblr-1782	109	19	mandates	mandate	NOUN
cblr-1782	109	20	under	under	ADP
cblr-1782	109	21	federal	federal	ADJ
cblr-1782	109	22	securities	security	NOUN
cblr-1782	109	23	laws	law	NOUN
cblr-1782	109	24	in	in	ADP
cblr-1782	109	25	order	order	NOUN
cblr-1782	109	26	to	to	PART
cblr-1782	109	27	examine	examine	VERB
cblr-1782	109	28	whether	whether	SCONJ
cblr-1782	109	29	the	the	DET
cblr-1782	109	30	current	current	ADJ
cblr-1782	109	31	disclosure	disclosure	NOUN
cblr-1782	109	32	regulation	regulation	NOUN
cblr-1782	109	33	is	be	AUX
cblr-1782	109	34	effective	effective	ADJ
cblr-1782	109	35	.	.	PUNCT
cblr-1782	110	1	based	base	VERB
cblr-1782	110	2	on	on	ADP
cblr-1782	110	3	a	a	DET
cblr-1782	110	4	set	set	NOUN
cblr-1782	110	5	of	of	ADP
cblr-1782	110	6	hand	hand	NOUN
cblr-1782	110	7	-	-	PUNCT
cblr-1782	110	8	collected	collect	VERB
cblr-1782	110	9	and	and	CCONJ
cblr-1782	110	10	coded	code	VERB
cblr-1782	110	11	data	datum	NOUN
cblr-1782	110	12	on	on	ADP
cblr-1782	110	13	actual	actual	ADJ
cblr-1782	110	14	disclosures	disclosure	NOUN
cblr-1782	110	15	of	of	ADP
cblr-1782	110	16	fortune	fortune	NOUN
cblr-1782	110	17	fifty	fifty	NUM
cblr-1782	110	18	companies	company	NOUN
cblr-1782	110	19	,	,	PUNCT
cblr-1782	110	20	this	this	DET
cblr-1782	110	21	article	article	NOUN
cblr-1782	110	22	examines	examine	VERB
cblr-1782	110	23	all	all	DET
cblr-1782	110	24	disclosures	disclosure	NOUN
cblr-1782	110	25	of	of	ADP
cblr-1782	110	26	related	related	ADJ
cblr-1782	110	27	party	party	NOUN
cblr-1782	110	28	transactions	transaction	NOUN
cblr-1782	110	29	in	in	ADP
cblr-1782	110	30	proxy	proxy	ADJ
cblr-1782	110	31	statements	statement	NOUN
cblr-1782	110	32	filed	file	VERB
cblr-1782	110	33	in	in	ADP
cblr-1782	110	34	2012	2012	NUM
cblr-1782	110	35	for	for	ADP
cblr-1782	110	36	these	these	DET
cblr-1782	110	37	large	large	ADJ
cblr-1782	110	38	companies.14	companies.14	NOUN
cblr-1782	110	39	the	the	DET
cblr-1782	110	40	compliance	compliance	NOUN
cblr-1782	110	41	committee	committee	NOUN
cblr-1782	110	42	:	:	PUNCT
cblr-1782	110	43	using	use	VERB
cblr-1782	110	44	the	the	DET
cblr-1782	110	45	attorney	attorney	NOUN
cblr-1782	110	46	conduct	conduct	NOUN
cblr-1782	110	47	rules	rule	NOUN
cblr-1782	110	48	to	to	PART
cblr-1782	110	49	restructure	restructure	VERB
cblr-1782	110	50	the	the	DET
cblr-1782	110	51	board	board	NOUN
cblr-1782	110	52	of	of	ADP
cblr-1782	110	53	directors	director	NOUN
cblr-1782	110	54	,	,	PUNCT
cblr-1782	110	55	53	53	NUM
cblr-1782	110	56	duke	duke	PROPN
cblr-1782	110	57	l.j	l.j	PROPN
cblr-1782	110	58	.	.	PROPN
cblr-1782	110	59	517	517	NUM
cblr-1782	110	60	,	,	PUNCT
cblr-1782	110	61	567	567	NUM
cblr-1782	110	62	(	(	PUNCT
cblr-1782	110	63	2003	2003	NUM
cblr-1782	110	64	)	)	PUNCT
cblr-1782	110	65	(	(	PUNCT
cblr-1782	110	66	emphasizing	emphasize	VERB
cblr-1782	110	67	that	that	SCONJ
cblr-1782	110	68	“	"	PUNCT
cblr-1782	110	69	[	[	X
cblr-1782	110	70	d]irectors	d]irector	NOUN
cblr-1782	110	71	continue	continue	VERB
cblr-1782	110	72	to	to	PART
cblr-1782	110	73	rely	rely	VERB
cblr-1782	110	74	on	on	ADP
cblr-1782	110	75	the	the	DET
cblr-1782	110	76	combination	combination	NOUN
cblr-1782	110	77	of	of	ADP
cblr-1782	110	78	superficial	superficial	ADJ
cblr-1782	110	79	compliance	compliance	NOUN
cblr-1782	110	80	with	with	ADP
cblr-1782	110	81	reporting	reporting	NOUN
cblr-1782	110	82	,	,	PUNCT
cblr-1782	110	83	record	record	NOUN
cblr-1782	110	84	-	-	PUNCT
cblr-1782	110	85	keeping	keeping	NOUN
cblr-1782	110	86	,	,	PUNCT
cblr-1782	110	87	and	and	CCONJ
cblr-1782	110	88	other	other	ADJ
cblr-1782	110	89	procedural	procedural	ADJ
cblr-1782	110	90	requirements	requirement	NOUN
cblr-1782	110	91	,	,	PUNCT
cblr-1782	110	92	and	and	CCONJ
cblr-1782	110	93	the	the	DET
cblr-1782	110	94	delegation	delegation	NOUN
cblr-1782	110	95	of	of	ADP
cblr-1782	110	96	discretionary	discretionary	ADJ
cblr-1782	110	97	decision	decision	NOUN
cblr-1782	110	98	making	make	VERB
cblr-1782	110	99	to	to	ADP
cblr-1782	110	100	outside	outside	ADJ
cblr-1782	110	101	experts	expert	NOUN
cblr-1782	110	102	,	,	PUNCT
cblr-1782	110	103	to	to	PART
cblr-1782	110	104	satisfy	satisfy	VERB
cblr-1782	110	105	their	their	PRON
cblr-1782	110	106	obligations	obligation	NOUN
cblr-1782	110	107	.	.	PUNCT
cblr-1782	110	108	”	"	PUNCT
cblr-1782	110	109	)	)	PUNCT
cblr-1782	110	110	.	.	PUNCT
cblr-1782	111	1	14	14	NUM
cblr-1782	111	2	a	a	DET
cblr-1782	111	3	proxy	proxy	ADJ
cblr-1782	111	4	statement	statement	NOUN
cblr-1782	111	5	is	be	AUX
cblr-1782	111	6	a	a	DET
cblr-1782	111	7	document	document	NOUN
cblr-1782	111	8	drafted	draft	VERB
cblr-1782	111	9	by	by	ADP
cblr-1782	111	10	a	a	DET
cblr-1782	111	11	company	company	NOUN
cblr-1782	111	12	to	to	PART
cblr-1782	111	13	help	help	VERB
cblr-1782	111	14	existing	exist	VERB
cblr-1782	111	15	shareholders	shareholder	NOUN
cblr-1782	111	16	determine	determine	VERB
cblr-1782	111	17	how	how	SCONJ
cblr-1782	111	18	to	to	PART
cblr-1782	111	19	exercise	exercise	VERB
cblr-1782	111	20	their	their	PRON
cblr-1782	111	21	voting	voting	NOUN
cblr-1782	111	22	rights	right	NOUN
cblr-1782	111	23	at	at	ADP
cblr-1782	111	24	a	a	DET
cblr-1782	111	25	shareholder	shareholder	NOUN
cblr-1782	111	26	meeting	meeting	NOUN
cblr-1782	111	27	.	.	PUNCT
cblr-1782	112	1	since	since	SCONJ
cblr-1782	112	2	annual	annual	ADJ
cblr-1782	112	3	shareholder	shareholder	NOUN
cblr-1782	112	4	meetings	meeting	NOUN
cblr-1782	112	5	are	be	AUX
cblr-1782	112	6	held	hold	VERB
cblr-1782	112	7	in	in	ADP
cblr-1782	112	8	the	the	DET
cblr-1782	112	9	early	early	ADJ
cblr-1782	112	10	spring	spring	NOUN
cblr-1782	112	11	season	season	NOUN
cblr-1782	112	12	,	,	PUNCT
cblr-1782	112	13	mostly	mostly	ADV
cblr-1782	112	14	in	in	ADP
cblr-1782	112	15	april	april	PROPN
cblr-1782	112	16	and	and	CCONJ
cblr-1782	112	17	may	may	AUX
cblr-1782	112	18	,	,	PUNCT
cblr-1782	112	19	the	the	DET
cblr-1782	112	20	disclosures	disclosure	NOUN
cblr-1782	112	21	in	in	ADP
cblr-1782	112	22	proxy	proxy	ADJ
cblr-1782	112	23	min	min	NOUN
cblr-1782	112	24	–	–	PUNCT
cblr-1782	112	25	final	final	ADJ
cblr-1782	112	26	no	no	NOUN
cblr-1782	112	27	.	.	PUNCT
cblr-1782	113	1	3:663	3:663	NUM
cblr-1782	113	2	]	]	X
cblr-1782	113	3	cooperative	cooperative	ADJ
cblr-1782	113	4	policing	policing	NOUN
cblr-1782	113	5	of	of	ADP
cblr-1782	113	6	rpts	rpt	NOUN
cblr-1782	113	7	671	671	NUM
cblr-1782	113	8	empirical	empirical	ADJ
cblr-1782	113	9	strategy	strategy	NOUN
cblr-1782	113	10	exploits	exploit	VERB
cblr-1782	113	11	an	an	DET
cblr-1782	113	12	overlap	overlap	NOUN
cblr-1782	113	13	between	between	ADP
cblr-1782	113	14	two	two	NUM
cblr-1782	113	15	distinctive	distinctive	ADJ
cblr-1782	113	16	sets	set	NOUN
cblr-1782	113	17	of	of	ADP
cblr-1782	113	18	disclosures	disclosure	NOUN
cblr-1782	113	19	under	under	ADP
cblr-1782	113	20	federal	federal	ADJ
cblr-1782	113	21	securities	security	NOUN
cblr-1782	113	22	regulation	regulation	NOUN
cblr-1782	113	23	:	:	PUNCT
cblr-1782	113	24	one	one	NUM
cblr-1782	113	25	pursuant	pursuant	NOUN
cblr-1782	113	26	to	to	ADP
cblr-1782	113	27	regulation	regulation	NOUN
cblr-1782	113	28	s	s	PROPN
cblr-1782	113	29	-	-	PUNCT
cblr-1782	113	30	k	k	PROPN
cblr-1782	113	31	item	item	NOUN
cblr-1782	113	32	404(a	404(a	PROPN
cblr-1782	113	33	)	)	PUNCT
cblr-1782	113	34	(	(	PUNCT
cblr-1782	113	35	transactions	transaction	NOUN
cblr-1782	113	36	with	with	ADP
cblr-1782	113	37	related	related	ADJ
cblr-1782	113	38	persons	person	NOUN
cblr-1782	113	39	)	)	PUNCT
cblr-1782	113	40	and	and	CCONJ
cblr-1782	113	41	the	the	DET
cblr-1782	113	42	other	other	ADJ
cblr-1782	113	43	pursuant	pursuant	NOUN
cblr-1782	113	44	to	to	ADP
cblr-1782	113	45	regulation	regulation	NOUN
cblr-1782	113	46	s	s	PROPN
cblr-1782	113	47	-	-	PUNCT
cblr-1782	113	48	k	k	ADJ
cblr-1782	113	49	item	item	NOUN
cblr-1782	113	50	407(a)(3	407(a)(3	NOUN
cblr-1782	113	51	)	)	PUNCT
cblr-1782	113	52	(	(	PUNCT
cblr-1782	113	53	director	director	NOUN
cblr-1782	113	54	independence	independence	NOUN
cblr-1782	113	55	)	)	PUNCT
cblr-1782	113	56	.	.	PUNCT
cblr-1782	114	1	to	to	PART
cblr-1782	114	2	monitor	monitor	VERB
cblr-1782	114	3	conflict	conflict	NOUN
cblr-1782	114	4	-	-	PUNCT
cblr-1782	114	5	of	of	ADP
cblr-1782	114	6	-	-	PUNCT
cblr-1782	114	7	interest	interest	NOUN
cblr-1782	114	8	transactions	transaction	NOUN
cblr-1782	114	9	,	,	PUNCT
cblr-1782	114	10	item	item	NOUN
cblr-1782	114	11	404(a	404(a	PROPN
cblr-1782	114	12	)	)	PUNCT
cblr-1782	114	13	requires	require	VERB
cblr-1782	114	14	a	a	DET
cblr-1782	114	15	company	company	NOUN
cblr-1782	114	16	to	to	PART
cblr-1782	114	17	disclose	disclose	VERB
cblr-1782	114	18	material	material	NOUN
cblr-1782	114	19	related	relate	VERB
cblr-1782	114	20	party	party	NOUN
cblr-1782	114	21	transactions	transaction	NOUN
cblr-1782	114	22	with	with	ADP
cblr-1782	114	23	all	all	PRON
cblr-1782	114	24	of	of	ADP
cblr-1782	114	25	its	its	PRON
cblr-1782	114	26	directors	director	NOUN
cblr-1782	114	27	and	and	CCONJ
cblr-1782	114	28	executives.15	executives.15	NOUN
cblr-1782	114	29	on	on	ADP
cblr-1782	114	30	the	the	DET
cblr-1782	114	31	other	other	ADJ
cblr-1782	114	32	hand	hand	NOUN
cblr-1782	114	33	,	,	PUNCT
cblr-1782	114	34	item	item	NOUN
cblr-1782	114	35	407(a)(3	407(a)(3	NOUN
cblr-1782	114	36	)	)	PUNCT
cblr-1782	114	37	requires	require	VERB
cblr-1782	114	38	a	a	DET
cblr-1782	114	39	company	company	NOUN
cblr-1782	114	40	to	to	PART
cblr-1782	114	41	disclose	disclose	VERB
cblr-1782	114	42	any	any	DET
cblr-1782	114	43	related	relate	VERB
cblr-1782	114	44	party	party	NOUN
cblr-1782	114	45	transactions	transaction	NOUN
cblr-1782	114	46	with	with	ADP
cblr-1782	114	47	its	its	PRON
cblr-1782	114	48	“	"	PUNCT
cblr-1782	114	49	independent	independent	ADJ
cblr-1782	114	50	”	"	PUNCT
cblr-1782	114	51	directors	director	NOUN
cblr-1782	114	52	to	to	PART
cblr-1782	114	53	ensure	ensure	VERB
cblr-1782	114	54	those	those	DET
cblr-1782	114	55	transactions	transaction	NOUN
cblr-1782	114	56	do	do	AUX
cblr-1782	114	57	not	not	PART
cblr-1782	114	58	impair	impair	VERB
cblr-1782	114	59	the	the	DET
cblr-1782	114	60	directors	director	NOUN
cblr-1782	114	61	’	’	PART
cblr-1782	114	62	exercise	exercise	NOUN
cblr-1782	114	63	of	of	ADP
cblr-1782	114	64	independent	independent	ADJ
cblr-1782	114	65	judgment.16	judgment.16	PROPN
cblr-1782	114	66	while	while	SCONJ
cblr-1782	114	67	the	the	DET
cblr-1782	114	68	purposes	purpose	NOUN
cblr-1782	114	69	of	of	ADP
cblr-1782	114	70	item	item	NOUN
cblr-1782	114	71	404(a	404(a	PROPN
cblr-1782	114	72	)	)	PUNCT
cblr-1782	114	73	and	and	CCONJ
cblr-1782	114	74	item	item	NOUN
cblr-1782	114	75	407(a)(3	407(a)(3	NOUN
cblr-1782	114	76	)	)	PUNCT
cblr-1782	114	77	are	be	AUX
cblr-1782	114	78	different	different	ADJ
cblr-1782	114	79	,	,	PUNCT
cblr-1782	114	80	there	there	PRON
cblr-1782	114	81	is	be	VERB
cblr-1782	114	82	an	an	DET
cblr-1782	114	83	important	important	ADJ
cblr-1782	114	84	overlap	overlap	NOUN
cblr-1782	114	85	in	in	ADP
cblr-1782	114	86	the	the	DET
cblr-1782	114	87	subject	subject	ADJ
cblr-1782	114	88	matter	matter	NOUN
cblr-1782	114	89	of	of	ADP
cblr-1782	114	90	disclosure	disclosure	NOUN
cblr-1782	114	91	:	:	PUNCT
cblr-1782	114	92	a	a	DET
cblr-1782	114	93	company	company	NOUN
cblr-1782	114	94	’s	’s	PART
cblr-1782	114	95	transactions	transaction	NOUN
cblr-1782	114	96	(	(	PUNCT
cblr-1782	114	97	whether	whether	SCONJ
cblr-1782	114	98	material	material	NOUN
cblr-1782	114	99	or	or	CCONJ
cblr-1782	114	100	non	non	ADJ
cblr-1782	114	101	-	-	ADJ
cblr-1782	114	102	material	material	NOUN
cblr-1782	114	103	)	)	PUNCT
cblr-1782	114	104	with	with	ADP
cblr-1782	114	105	“	"	PUNCT
cblr-1782	114	106	independent	independent	ADJ
cblr-1782	114	107	”	"	PUNCT
cblr-1782	114	108	directors.17	directors.17	NOUN
cblr-1782	114	109	thus	thus	ADV
cblr-1782	114	110	,	,	PUNCT
cblr-1782	114	111	for	for	ADP
cblr-1782	114	112	independent	independent	ADJ
cblr-1782	114	113	directors	director	NOUN
cblr-1782	114	114	’	'	PUNCT
cblr-1782	114	115	related	relate	VERB
cblr-1782	114	116	party	party	NOUN
cblr-1782	114	117	transactions	transaction	NOUN
cblr-1782	114	118	,	,	PUNCT
cblr-1782	114	119	the	the	DET
cblr-1782	114	120	main	main	ADJ
cblr-1782	114	121	distinction	distinction	NOUN
cblr-1782	114	122	between	between	ADP
cblr-1782	114	123	item	item	NOUN
cblr-1782	114	124	404(a	404(a	PROPN
cblr-1782	114	125	)	)	PUNCT
cblr-1782	114	126	and	and	CCONJ
cblr-1782	114	127	item	item	NOUN
cblr-1782	114	128	407(a)(3	407(a)(3	NOUN
cblr-1782	114	129	)	)	PUNCT
cblr-1782	114	130	is	be	AUX
cblr-1782	114	131	whether	whether	SCONJ
cblr-1782	114	132	the	the	DET
cblr-1782	114	133	directors	director	NOUN
cblr-1782	114	134	’	’	PART
cblr-1782	114	135	interest	interest	NOUN
cblr-1782	114	136	in	in	ADP
cblr-1782	114	137	the	the	DET
cblr-1782	114	138	transactions	transaction	NOUN
cblr-1782	114	139	is	be	AUX
cblr-1782	114	140	material	material	ADJ
cblr-1782	114	141	.	.	PUNCT
cblr-1782	115	1	by	by	ADP
cblr-1782	115	2	examining	examine	VERB
cblr-1782	115	3	these	these	DET
cblr-1782	115	4	transactions	transaction	NOUN
cblr-1782	115	5	in	in	ADP
cblr-1782	115	6	more	more	ADJ
cblr-1782	115	7	detail	detail	NOUN
cblr-1782	115	8	,	,	PUNCT
cblr-1782	115	9	we	we	PRON
cblr-1782	115	10	can	can	AUX
cblr-1782	115	11	gain	gain	VERB
cblr-1782	115	12	insight	insight	NOUN
cblr-1782	115	13	into	into	ADP
cblr-1782	115	14	reporting	report	VERB
cblr-1782	115	15	companies	company	NOUN
cblr-1782	115	16	’	’	PART
cblr-1782	115	17	disclosure	disclosure	NOUN
cblr-1782	115	18	practices	practice	NOUN
cblr-1782	115	19	and	and	CCONJ
cblr-1782	115	20	,	,	PUNCT
cblr-1782	115	21	in	in	ADP
cblr-1782	115	22	particular	particular	ADJ
cblr-1782	115	23	,	,	PUNCT
cblr-1782	115	24	how	how	SCONJ
cblr-1782	115	25	they	they	PRON
cblr-1782	115	26	apply	apply	VERB
cblr-1782	115	27	the	the	DET
cblr-1782	115	28	“	"	PUNCT
cblr-1782	115	29	materiality	materiality	NOUN
cblr-1782	115	30	”	"	PUNCT
cblr-1782	115	31	standard	standard	NOUN
cblr-1782	115	32	.	.	PUNCT
cblr-1782	116	1	by	by	ADP
cblr-1782	116	2	analyzing	analyze	VERB
cblr-1782	116	3	the	the	DET
cblr-1782	116	4	details	detail	NOUN
cblr-1782	116	5	of	of	ADP
cblr-1782	116	6	disclosed	disclose	VERB
cblr-1782	116	7	transactions	transaction	NOUN
cblr-1782	116	8	,	,	PUNCT
cblr-1782	116	9	including	include	VERB
cblr-1782	116	10	type	type	NOUN
cblr-1782	116	11	,	,	PUNCT
cblr-1782	116	12	size	size	NOUN
cblr-1782	116	13	,	,	PUNCT
cblr-1782	116	14	and	and	CCONJ
cblr-1782	116	15	frequency	frequency	NOUN
cblr-1782	116	16	,	,	PUNCT
cblr-1782	116	17	this	this	DET
cblr-1782	116	18	article	article	NOUN
cblr-1782	116	19	argues	argue	VERB
cblr-1782	116	20	that	that	SCONJ
cblr-1782	116	21	federal	federal	ADJ
cblr-1782	116	22	disclosure	disclosure	NOUN
cblr-1782	116	23	requirements	requirement	NOUN
cblr-1782	116	24	regarding	regard	VERB
cblr-1782	116	25	related	related	ADJ
cblr-1782	116	26	party	party	NOUN
cblr-1782	116	27	transactions	transaction	NOUN
cblr-1782	116	28	entail	entail	VERB
cblr-1782	116	29	several	several	ADJ
cblr-1782	116	30	problematic	problematic	ADJ
cblr-1782	116	31	practices	practice	NOUN
cblr-1782	116	32	.	.	PUNCT
cblr-1782	117	1	such	such	ADJ
cblr-1782	117	2	practices	practice	NOUN
cblr-1782	117	3	can	can	AUX
cblr-1782	117	4	be	be	AUX
cblr-1782	117	5	categorized	categorize	VERB
cblr-1782	117	6	into	into	ADP
cblr-1782	117	7	three	three	NUM
cblr-1782	117	8	types	type	NOUN
cblr-1782	117	9	.	.	PUNCT
cblr-1782	118	1	first	first	ADV
cblr-1782	118	2	,	,	PUNCT
cblr-1782	118	3	some	some	DET
cblr-1782	118	4	companies	company	NOUN
cblr-1782	118	5	simply	simply	ADV
cblr-1782	118	6	fail	fail	VERB
cblr-1782	118	7	to	to	PART
cblr-1782	118	8	comply	comply	VERB
cblr-1782	118	9	with	with	ADP
cblr-1782	118	10	the	the	DET
cblr-1782	118	11	sec	sec	PROPN
cblr-1782	118	12	’s	’s	PART
cblr-1782	118	13	express	express	ADJ
cblr-1782	118	14	instructions	instruction	NOUN
cblr-1782	118	15	.	.	PUNCT
cblr-1782	119	1	second	second	ADJ
cblr-1782	119	2	,	,	PUNCT
cblr-1782	119	3	the	the	DET
cblr-1782	119	4	application	application	NOUN
cblr-1782	119	5	of	of	ADP
cblr-1782	119	6	the	the	DET
cblr-1782	119	7	“	"	PUNCT
cblr-1782	119	8	materiality	materiality	NOUN
cblr-1782	119	9	”	"	PUNCT
cblr-1782	119	10	standard	standard	NOUN
cblr-1782	119	11	appears	appear	VERB
cblr-1782	119	12	to	to	PART
cblr-1782	119	13	vary	vary	VERB
cblr-1782	119	14	widely	widely	ADV
cblr-1782	119	15	across	across	ADP
cblr-1782	119	16	firms	firm	NOUN
cblr-1782	119	17	.	.	PUNCT
cblr-1782	120	1	third	third	ADJ
cblr-1782	120	2	,	,	PUNCT
cblr-1782	120	3	materials	material	NOUN
cblr-1782	120	4	are	be	AUX
cblr-1782	120	5	generally	generally	ADV
cblr-1782	120	6	an	an	DET
cblr-1782	120	7	ex	ex	ADJ
cblr-1782	120	8	post	post	NOUN
cblr-1782	120	9	report	report	NOUN
cblr-1782	120	10	of	of	ADP
cblr-1782	120	11	the	the	DET
cblr-1782	120	12	related	relate	VERB
cblr-1782	120	13	party	party	NOUN
cblr-1782	120	14	transactions	transaction	NOUN
cblr-1782	120	15	that	that	PRON
cblr-1782	120	16	occurred	occur	VERB
cblr-1782	120	17	during	during	ADP
cblr-1782	120	18	the	the	DET
cblr-1782	120	19	previous	previous	ADJ
cblr-1782	120	20	fiscal	fiscal	ADJ
cblr-1782	120	21	year	year	NOUN
cblr-1782	120	22	.	.	PUNCT
cblr-1782	121	1	15	15	NUM
cblr-1782	121	2	17	17	NUM
cblr-1782	121	3	c.f.r	c.f.r	NOUN
cblr-1782	121	4	.	.	PUNCT
cblr-1782	122	1	§	§	PROPN
cblr-1782	122	2	229.404(a	229.404(a	PROPN
cblr-1782	122	3	)	)	PUNCT
cblr-1782	122	4	(	(	PUNCT
cblr-1782	122	5	2014	2014	NUM
cblr-1782	122	6	)	)	PUNCT
cblr-1782	122	7	.	.	PUNCT
cblr-1782	123	1	16	16	NUM
cblr-1782	124	1	i	i	PRON
cblr-1782	124	2	d.	d.	PROPN
cblr-1782	124	3	at	at	ADP
cblr-1782	124	4	§	§	PROPN
cblr-1782	124	5	229.407(a)(3	229.407(a)(3	NUM
cblr-1782	124	6	)	)	PUNCT
cblr-1782	124	7	.	.	PUNCT
cblr-1782	125	1	17	17	NUM
cblr-1782	126	1	the	the	DET
cblr-1782	126	2	fact	fact	NOUN
cblr-1782	126	3	that	that	SCONJ
cblr-1782	126	4	the	the	DET
cblr-1782	126	5	current	current	ADJ
cblr-1782	126	6	item	item	NOUN
cblr-1782	126	7	407(a	407(a	PROPN
cblr-1782	126	8	)	)	PUNCT
cblr-1782	126	9	(	(	PUNCT
cblr-1782	126	10	director	director	NOUN
cblr-1782	126	11	independence	independence	NOUN
cblr-1782	126	12	)	)	PUNCT
cblr-1782	126	13	used	use	VERB
cblr-1782	126	14	to	to	PART
cblr-1782	126	15	be	be	AUX
cblr-1782	126	16	item	item	NOUN
cblr-1782	126	17	404(b	404(b	NOUN
cblr-1782	126	18	)	)	PUNCT
cblr-1782	126	19	and	and	CCONJ
cblr-1782	126	20	was	be	AUX
cblr-1782	126	21	separated	separate	VERB
cblr-1782	126	22	from	from	ADP
cblr-1782	126	23	item	item	NOUN
cblr-1782	126	24	404	404	NUM
cblr-1782	126	25	only	only	ADV
cblr-1782	126	26	after	after	SCONJ
cblr-1782	126	27	the	the	DET
cblr-1782	126	28	2006	2006	NUM
cblr-1782	126	29	amendment	amendment	NOUN
cblr-1782	126	30	might	might	AUX
cblr-1782	126	31	help	help	VERB
cblr-1782	126	32	explain	explain	VERB
cblr-1782	126	33	why	why	SCONJ
cblr-1782	126	34	some	some	DET
cblr-1782	126	35	companies	company	NOUN
cblr-1782	126	36	blur	blur	VERB
cblr-1782	126	37	the	the	DET
cblr-1782	126	38	distinction	distinction	NOUN
cblr-1782	126	39	between	between	ADP
cblr-1782	126	40	the	the	DET
cblr-1782	126	41	two	two	NUM
cblr-1782	126	42	items	item	NOUN
cblr-1782	126	43	in	in	ADP
cblr-1782	126	44	disclosing	disclose	VERB
cblr-1782	126	45	related	relate	VERB
cblr-1782	126	46	party	party	NOUN
cblr-1782	126	47	transactions	transaction	NOUN
cblr-1782	126	48	.	.	PUNCT
cblr-1782	127	1	min	min	NOUN
cblr-1782	127	2	–	–	PUNCT
cblr-1782	127	3	final	final	ADJ
cblr-1782	127	4	672	672	NUM
cblr-1782	127	5	columbia	columbia	PROPN
cblr-1782	127	6	business	business	NOUN
cblr-1782	127	7	law	law	NOUN
cblr-1782	127	8	review	review	NOUN
cblr-1782	127	9	[	[	X
cblr-1782	127	10	vol	vol	NOUN
cblr-1782	127	11	.	.	PUNCT
cblr-1782	127	12	2014	2014	NUM
cblr-1782	127	13	companies	company	NOUN
cblr-1782	127	14	have	have	VERB
cblr-1782	127	15	discretion	discretion	NOUN
cblr-1782	127	16	to	to	PART
cblr-1782	127	17	deem	deem	VERB
cblr-1782	127	18	certain	certain	ADJ
cblr-1782	127	19	types	type	NOUN
cblr-1782	127	20	of	of	ADP
cblr-1782	127	21	related	related	ADJ
cblr-1782	127	22	party	party	NOUN
cblr-1782	127	23	transactions	transaction	NOUN
cblr-1782	127	24	pre	pre	VERB
cblr-1782	127	25	-	-	VERB
cblr-1782	127	26	approved	approved	ADJ
cblr-1782	127	27	in	in	ADP
cblr-1782	127	28	their	their	PRON
cblr-1782	127	29	policies	policy	NOUN
cblr-1782	127	30	and	and	CCONJ
cblr-1782	127	31	procedures	procedure	NOUN
cblr-1782	127	32	.	.	PUNCT
cblr-1782	128	1	especially	especially	ADV
cblr-1782	128	2	with	with	ADP
cblr-1782	128	3	respect	respect	NOUN
cblr-1782	128	4	to	to	ADP
cblr-1782	128	5	the	the	DET
cblr-1782	128	6	second	second	ADJ
cblr-1782	128	7	type	type	NOUN
cblr-1782	128	8	of	of	ADP
cblr-1782	128	9	problem	problem	NOUN
cblr-1782	128	10	,	,	PUNCT
cblr-1782	128	11	independent	independent	ADJ
cblr-1782	128	12	directors	director	NOUN
cblr-1782	128	13	with	with	ADP
cblr-1782	128	14	approval	approval	NOUN
cblr-1782	128	15	authority	authority	NOUN
cblr-1782	128	16	seem	seem	VERB
cblr-1782	128	17	to	to	PART
cblr-1782	128	18	have	have	VERB
cblr-1782	128	19	considerable	considerable	ADJ
cblr-1782	128	20	discretion	discretion	NOUN
cblr-1782	128	21	in	in	ADP
cblr-1782	128	22	deciding	decide	VERB
cblr-1782	128	23	not	not	PART
cblr-1782	128	24	only	only	ADV
cblr-1782	128	25	which	which	DET
cblr-1782	128	26	transactions	transaction	NOUN
cblr-1782	128	27	to	to	PART
cblr-1782	128	28	approve	approve	VERB
cblr-1782	128	29	,	,	PUNCT
cblr-1782	128	30	but	but	CCONJ
cblr-1782	128	31	also	also	ADV
cblr-1782	128	32	what	what	DET
cblr-1782	128	33	information	information	NOUN
cblr-1782	128	34	to	to	PART
cblr-1782	128	35	disclose	disclose	VERB
cblr-1782	128	36	to	to	ADP
cblr-1782	128	37	investors	investor	NOUN
cblr-1782	128	38	.	.	PUNCT
cblr-1782	129	1	in	in	ADP
cblr-1782	129	2	many	many	ADJ
cblr-1782	129	3	disclosures	disclosure	NOUN
cblr-1782	129	4	under	under	ADP
cblr-1782	129	5	item	item	NOUN
cblr-1782	129	6	404(a	404(a	PROPN
cblr-1782	129	7	)	)	PUNCT
cblr-1782	129	8	,	,	PUNCT
cblr-1782	129	9	corporations	corporation	NOUN
cblr-1782	129	10	often	often	ADV
cblr-1782	129	11	state	state	VERB
cblr-1782	129	12	that	that	SCONJ
cblr-1782	129	13	their	their	PRON
cblr-1782	129	14	related	related	ADJ
cblr-1782	129	15	party	party	NOUN
cblr-1782	129	16	transactions	transaction	NOUN
cblr-1782	129	17	are	be	AUX
cblr-1782	129	18	“	"	PUNCT
cblr-1782	129	19	not	not	PART
cblr-1782	129	20	material	material	NOUN
cblr-1782	129	21	”	"	PUNCT
cblr-1782	129	22	and	and	CCONJ
cblr-1782	129	23	decline	decline	VERB
cblr-1782	129	24	to	to	PART
cblr-1782	129	25	provide	provide	VERB
cblr-1782	129	26	more	more	ADJ
cblr-1782	129	27	details.18	details.18	NOUN
cblr-1782	129	28	these	these	DET
cblr-1782	129	29	findings	finding	NOUN
cblr-1782	129	30	suggest	suggest	VERB
cblr-1782	129	31	that	that	SCONJ
cblr-1782	129	32	securities	security	NOUN
cblr-1782	129	33	law	law	NOUN
cblr-1782	129	34	-	-	PUNCT
cblr-1782	129	35	based	base	VERB
cblr-1782	129	36	disclosures	disclosure	NOUN
cblr-1782	129	37	lead	lead	VERB
cblr-1782	129	38	to	to	ADP
cblr-1782	129	39	strategic	strategic	ADJ
cblr-1782	129	40	and	and	CCONJ
cblr-1782	129	41	inconsistent	inconsistent	ADJ
cblr-1782	129	42	disclosure	disclosure	NOUN
cblr-1782	129	43	practices	practice	NOUN
cblr-1782	129	44	,	,	PUNCT
cblr-1782	129	45	potentially	potentially	ADV
cblr-1782	129	46	undermining	undermine	VERB
cblr-1782	129	47	the	the	DET
cblr-1782	129	48	signaling	signal	VERB
cblr-1782	129	49	value	value	NOUN
cblr-1782	129	50	of	of	ADP
cblr-1782	129	51	disclosures	disclosure	NOUN
cblr-1782	129	52	in	in	ADP
cblr-1782	129	53	general	general	ADJ
cblr-1782	129	54	by	by	ADP
cblr-1782	129	55	creating	create	VERB
cblr-1782	129	56	uncertainty	uncertainty	NOUN
cblr-1782	129	57	.	.	PUNCT
cblr-1782	130	1	after	after	ADP
cblr-1782	130	2	describing	describe	VERB
cblr-1782	130	3	the	the	DET
cblr-1782	130	4	empirical	empirical	ADJ
cblr-1782	130	5	findings	finding	NOUN
cblr-1782	130	6	,	,	PUNCT
cblr-1782	130	7	this	this	DET
cblr-1782	130	8	article	article	NOUN
cblr-1782	130	9	lays	lay	VERB
cblr-1782	130	10	out	out	ADP
cblr-1782	130	11	a	a	DET
cblr-1782	130	12	proposal	proposal	NOUN
cblr-1782	130	13	for	for	ADP
cblr-1782	130	14	reform	reform	NOUN
cblr-1782	130	15	.	.	PUNCT
cblr-1782	131	1	by	by	ADP
cblr-1782	131	2	linking	link	VERB
cblr-1782	131	3	disclosures	disclosure	NOUN
cblr-1782	131	4	under	under	ADP
cblr-1782	131	5	federal	federal	ADJ
cblr-1782	131	6	securities	security	NOUN
cblr-1782	131	7	law	law	NOUN
cblr-1782	131	8	to	to	ADP
cblr-1782	131	9	the	the	DET
cblr-1782	131	10	standard	standard	NOUN
cblr-1782	131	11	of	of	ADP
cblr-1782	131	12	review	review	NOUN
cblr-1782	131	13	in	in	ADP
cblr-1782	131	14	state	state	NOUN
cblr-1782	131	15	fiduciary	fiduciary	ADJ
cblr-1782	131	16	duty	duty	NOUN
cblr-1782	131	17	of	of	ADP
cblr-1782	131	18	loyalty	loyalty	NOUN
cblr-1782	131	19	litigation	litigation	NOUN
cblr-1782	131	20	,	,	PUNCT
cblr-1782	131	21	this	this	DET
cblr-1782	131	22	proposal	proposal	NOUN
cblr-1782	131	23	could	could	AUX
cblr-1782	131	24	alleviate	alleviate	VERB
cblr-1782	131	25	the	the	DET
cblr-1782	131	26	uncertainties	uncertainty	NOUN
cblr-1782	131	27	currently	currently	ADV
cblr-1782	131	28	associated	associate	VERB
cblr-1782	131	29	with	with	ADP
cblr-1782	131	30	both	both	CCONJ
cblr-1782	131	31	the	the	DET
cblr-1782	131	32	federal	federal	ADJ
cblr-1782	131	33	securities	security	NOUN
cblr-1782	131	34	disclosure	disclosure	NOUN
cblr-1782	131	35	regime	regime	NOUN
cblr-1782	131	36	and	and	CCONJ
cblr-1782	131	37	ex	ex	PRON
cblr-1782	131	38	post	post	ADJ
cblr-1782	131	39	judicial	judicial	ADJ
cblr-1782	131	40	review	review	NOUN
cblr-1782	131	41	.	.	PUNCT
cblr-1782	132	1	specifically	specifically	ADV
cblr-1782	132	2	,	,	PUNCT
cblr-1782	132	3	courts	court	NOUN
cblr-1782	132	4	should	should	AUX
cblr-1782	132	5	consider	consider	VERB
cblr-1782	132	6	disclosure	disclosure	NOUN
cblr-1782	132	7	under	under	ADP
cblr-1782	132	8	the	the	DET
cblr-1782	132	9	sec	sec	PROPN
cblr-1782	132	10	regulations	regulation	NOUN
cblr-1782	132	11	as	as	ADP
cblr-1782	132	12	a	a	DET
cblr-1782	132	13	factor	factor	NOUN
cblr-1782	132	14	in	in	ADP
cblr-1782	132	15	support	support	NOUN
cblr-1782	132	16	of	of	ADP
cblr-1782	132	17	applying	apply	VERB
cblr-1782	132	18	business	business	NOUN
cblr-1782	132	19	judgment	judgment	NOUN
cblr-1782	132	20	protection	protection	NOUN
cblr-1782	132	21	when	when	SCONJ
cblr-1782	132	22	a	a	DET
cblr-1782	132	23	transaction	transaction	NOUN
cblr-1782	132	24	is	be	AUX
cblr-1782	132	25	challenged	challenge	VERB
cblr-1782	132	26	in	in	ADP
cblr-1782	132	27	state	state	NOUN
cblr-1782	132	28	court	court	NOUN
cblr-1782	132	29	.	.	PUNCT
cblr-1782	133	1	the	the	DET
cblr-1782	133	2	fact	fact	NOUN
cblr-1782	133	3	that	that	SCONJ
cblr-1782	133	4	a	a	DET
cblr-1782	133	5	company	company	NOUN
cblr-1782	133	6	disclosed	disclose	VERB
cblr-1782	133	7	the	the	DET
cblr-1782	133	8	details	detail	NOUN
cblr-1782	133	9	of	of	ADP
cblr-1782	133	10	a	a	DET
cblr-1782	133	11	related	relate	VERB
cblr-1782	133	12	party	party	NOUN
cblr-1782	133	13	transaction	transaction	NOUN
cblr-1782	133	14	in	in	ADP
cblr-1782	133	15	its	its	PRON
cblr-1782	133	16	proxy	proxy	ADJ
cblr-1782	133	17	statement	statement	NOUN
cblr-1782	133	18	shows	show	VERB
cblr-1782	133	19	its	its	PRON
cblr-1782	133	20	strong	strong	ADJ
cblr-1782	133	21	confidence	confidence	NOUN
cblr-1782	133	22	in	in	ADP
cblr-1782	133	23	the	the	DET
cblr-1782	133	24	transaction	transaction	NOUN
cblr-1782	133	25	and	and	CCONJ
cblr-1782	133	26	its	its	PRON
cblr-1782	133	27	willingness	willingness	NOUN
cblr-1782	133	28	to	to	PART
cblr-1782	133	29	inform	inform	VERB
cblr-1782	133	30	its	its	PRON
cblr-1782	133	31	shareholders	shareholder	NOUN
cblr-1782	133	32	.	.	PUNCT
cblr-1782	134	1	thus	thus	ADV
cblr-1782	134	2	,	,	PUNCT
cblr-1782	134	3	federal	federal	ADJ
cblr-1782	134	4	disclosure	disclosure	NOUN
cblr-1782	134	5	should	should	AUX
cblr-1782	134	6	be	be	AUX
cblr-1782	134	7	treated	treat	VERB
cblr-1782	134	8	as	as	ADP
cblr-1782	134	9	a	a	DET
cblr-1782	134	10	factor	factor	NOUN
cblr-1782	134	11	in	in	ADP
cblr-1782	134	12	support	support	NOUN
cblr-1782	134	13	of	of	ADP
cblr-1782	134	14	the	the	DET
cblr-1782	134	15	director	director	NOUN
cblr-1782	134	16	-	-	PUNCT
cblr-1782	134	17	friendly	friendly	ADJ
cblr-1782	134	18	business	business	NOUN
cblr-1782	134	19	judgment	judgment	NOUN
cblr-1782	134	20	protection	protection	NOUN
cblr-1782	134	21	.	.	PUNCT
cblr-1782	135	1	this	this	DET
cblr-1782	135	2	proposal	proposal	NOUN
cblr-1782	135	3	offers	offer	VERB
cblr-1782	135	4	several	several	ADJ
cblr-1782	135	5	potential	potential	ADJ
cblr-1782	135	6	benefits	benefit	NOUN
cblr-1782	135	7	.	.	PUNCT
cblr-1782	136	1	first	first	ADV
cblr-1782	136	2	,	,	PUNCT
cblr-1782	136	3	the	the	DET
cblr-1782	136	4	proposed	propose	VERB
cblr-1782	136	5	regime	regime	NOUN
cblr-1782	136	6	incentivizes	incentivize	VERB
cblr-1782	136	7	the	the	DET
cblr-1782	136	8	approving	approve	VERB
cblr-1782	136	9	committees	committee	NOUN
cblr-1782	136	10	to	to	PART
cblr-1782	136	11	reconsider	reconsider	VERB
cblr-1782	136	12	the	the	DET
cblr-1782	136	13	“	"	PUNCT
cblr-1782	136	14	materiality	materiality	NOUN
cblr-1782	136	15	”	"	PUNCT
cblr-1782	136	16	criteria	criterion	NOUN
cblr-1782	136	17	and	and	CCONJ
cblr-1782	136	18	provide	provide	VERB
cblr-1782	136	19	more	more	ADV
cblr-1782	136	20	transparent	transparent	ADJ
cblr-1782	136	21	disclosure	disclosure	NOUN
cblr-1782	136	22	of	of	ADP
cblr-1782	136	23	related	related	ADJ
cblr-1782	136	24	party	party	NOUN
cblr-1782	136	25	transactions	transaction	NOUN
cblr-1782	136	26	.	.	PUNCT
cblr-1782	137	1	second	second	ADJ
cblr-1782	137	2	,	,	PUNCT
cblr-1782	137	3	it	it	PRON
cblr-1782	137	4	can	can	AUX
cblr-1782	137	5	help	help	VERB
cblr-1782	137	6	litigants	litigant	NOUN
cblr-1782	137	7	predict	predict	VERB
cblr-1782	137	8	which	which	DET
cblr-1782	137	9	standard	standard	NOUN
cblr-1782	137	10	of	of	ADP
cblr-1782	137	11	review	review	NOUN
cblr-1782	137	12	courts	court	NOUN
cblr-1782	137	13	will	will	AUX
cblr-1782	137	14	apply	apply	VERB
cblr-1782	137	15	and	and	CCONJ
cblr-1782	137	16	reduce	reduce	VERB
cblr-1782	137	17	uncertainty	uncertainty	NOUN
cblr-1782	137	18	in	in	ADP
cblr-1782	137	19	ex	ex	ADJ
cblr-1782	137	20	post	post	NOUN
cblr-1782	137	21	duty	duty	NOUN
cblr-1782	137	22	of	of	ADP
cblr-1782	137	23	loyalty	loyalty	NOUN
cblr-1782	137	24	litigation	litigation	NOUN
cblr-1782	137	25	.	.	PUNCT
cblr-1782	138	1	third	third	ADJ
cblr-1782	138	2	,	,	PUNCT
cblr-1782	138	3	in	in	ADP
cblr-1782	138	4	the	the	DET
cblr-1782	138	5	long	long	ADJ
cblr-1782	138	6	run	run	NOUN
cblr-1782	138	7	,	,	PUNCT
cblr-1782	138	8	this	this	DET
cblr-1782	138	9	regime	regime	NOUN
cblr-1782	138	10	can	can	AUX
cblr-1782	138	11	provide	provide	VERB
cblr-1782	138	12	both	both	DET
cblr-1782	138	13	directors	director	NOUN
cblr-1782	138	14	and	and	CCONJ
cblr-1782	138	15	market	market	NOUN
cblr-1782	138	16	participants	participant	NOUN
cblr-1782	138	17	with	with	ADP
cblr-1782	138	18	better	well	ADJ
cblr-1782	138	19	guidance	guidance	NOUN
cblr-1782	138	20	in	in	ADP
cblr-1782	138	21	distinguishing	distinguish	VERB
cblr-1782	138	22	between	between	ADP
cblr-1782	138	23	beneficial	beneficial	ADJ
cblr-1782	138	24	and	and	CCONJ
cblr-1782	138	25	detrimental	detrimental	ADJ
cblr-1782	138	26	related	relate	VERB
cblr-1782	138	27	18	18	NUM
cblr-1782	138	28	for	for	ADP
cblr-1782	138	29	further	further	ADJ
cblr-1782	138	30	discussion	discussion	NOUN
cblr-1782	138	31	on	on	ADP
cblr-1782	138	32	this	this	DET
cblr-1782	138	33	issue	issue	NOUN
cblr-1782	138	34	,	,	PUNCT
cblr-1782	138	35	see	see	VERB
cblr-1782	138	36	infra	infra	NOUN
cblr-1782	138	37	part	part	NOUN
cblr-1782	138	38	iii.b	iii.b	X
cblr-1782	138	39	.	.	PUNCT
cblr-1782	139	1	min	min	NOUN
cblr-1782	139	2	–	–	PUNCT
cblr-1782	139	3	final	final	ADJ
cblr-1782	139	4	no	no	NOUN
cblr-1782	139	5	.	.	PUNCT
cblr-1782	140	1	3:663	3:663	NUM
cblr-1782	140	2	]	]	X
cblr-1782	140	3	cooperative	cooperative	ADJ
cblr-1782	140	4	policing	policing	NOUN
cblr-1782	140	5	of	of	ADP
cblr-1782	140	6	rpts	rpt	NOUN
cblr-1782	140	7	673	673	NUM
cblr-1782	140	8	party	party	NOUN
cblr-1782	140	9	transactions	transaction	NOUN
cblr-1782	140	10	through	through	ADP
cblr-1782	140	11	accumulation	accumulation	NOUN
cblr-1782	140	12	of	of	ADP
cblr-1782	140	13	disclosure	disclosure	NOUN
cblr-1782	140	14	data	datum	NOUN
cblr-1782	140	15	on	on	ADP
cblr-1782	140	16	related	related	ADJ
cblr-1782	140	17	party	party	NOUN
cblr-1782	140	18	transactions	transaction	NOUN
cblr-1782	140	19	.	.	PUNCT
cblr-1782	141	1	this	this	DET
cblr-1782	141	2	article	article	NOUN
cblr-1782	141	3	is	be	AUX
cblr-1782	141	4	the	the	DET
cblr-1782	141	5	first	first	ADJ
cblr-1782	141	6	to	to	PART
cblr-1782	141	7	closely	closely	ADV
cblr-1782	141	8	examine	examine	VERB
cblr-1782	141	9	the	the	DET
cblr-1782	141	10	interplay	interplay	NOUN
cblr-1782	141	11	between	between	ADP
cblr-1782	141	12	federal	federal	ADJ
cblr-1782	141	13	securities	security	NOUN
cblr-1782	141	14	regulations	regulation	NOUN
cblr-1782	141	15	and	and	CCONJ
cblr-1782	141	16	state	state	NOUN
cblr-1782	141	17	corporate	corporate	ADJ
cblr-1782	141	18	law	law	NOUN
cblr-1782	141	19	on	on	ADP
cblr-1782	141	20	related	related	ADJ
cblr-1782	141	21	party	party	NOUN
cblr-1782	141	22	transactions	transaction	NOUN
cblr-1782	141	23	.	.	PUNCT
cblr-1782	142	1	it	it	PRON
cblr-1782	142	2	is	be	AUX
cblr-1782	142	3	also	also	ADV
cblr-1782	142	4	the	the	DET
cblr-1782	142	5	first	first	ADJ
cblr-1782	142	6	to	to	PART
cblr-1782	142	7	provide	provide	VERB
cblr-1782	142	8	a	a	DET
cblr-1782	142	9	detailed	detailed	ADJ
cblr-1782	142	10	description	description	NOUN
cblr-1782	142	11	of	of	ADP
cblr-1782	142	12	related	related	ADJ
cblr-1782	142	13	party	party	NOUN
cblr-1782	142	14	transaction	transaction	NOUN
cblr-1782	142	15	disclosure	disclosure	NOUN
cblr-1782	142	16	practices	practice	NOUN
cblr-1782	142	17	.	.	PUNCT
cblr-1782	143	1	it	it	PRON
cblr-1782	143	2	proceeds	proceed	VERB
cblr-1782	143	3	as	as	SCONJ
cblr-1782	143	4	follows	follow	VERB
cblr-1782	143	5	.	.	PUNCT
cblr-1782	144	1	part	part	NOUN
cblr-1782	144	2	ii	ii	PROPN
cblr-1782	144	3	defines	define	VERB
cblr-1782	144	4	related	relate	VERB
cblr-1782	144	5	party	party	NOUN
cblr-1782	144	6	transactions	transaction	NOUN
cblr-1782	144	7	and	and	CCONJ
cblr-1782	144	8	describes	describe	VERB
cblr-1782	144	9	the	the	DET
cblr-1782	144	10	current	current	ADJ
cblr-1782	144	11	regulatory	regulatory	ADJ
cblr-1782	144	12	regime	regime	NOUN
cblr-1782	144	13	,	,	PUNCT
cblr-1782	144	14	focusing	focus	VERB
cblr-1782	144	15	on	on	ADP
cblr-1782	144	16	corporate	corporate	ADJ
cblr-1782	144	17	law	law	NOUN
cblr-1782	144	18	’s	’s	PART
cblr-1782	144	19	fiduciary	fiduciary	ADJ
cblr-1782	144	20	duty	duty	NOUN
cblr-1782	144	21	obligations	obligation	NOUN
cblr-1782	144	22	and	and	CCONJ
cblr-1782	144	23	federal	federal	ADJ
cblr-1782	144	24	securities	security	NOUN
cblr-1782	144	25	laws	law	NOUN
cblr-1782	144	26	’	'	PUNCT
cblr-1782	144	27	disclosure	disclosure	NOUN
cblr-1782	144	28	requirements	requirement	NOUN
cblr-1782	144	29	.	.	PUNCT
cblr-1782	145	1	this	this	DET
cblr-1782	145	2	part	part	NOUN
cblr-1782	145	3	also	also	ADV
cblr-1782	145	4	analyzes	analyze	VERB
cblr-1782	145	5	theoretically	theoretically	ADV
cblr-1782	145	6	the	the	DET
cblr-1782	145	7	ways	way	NOUN
cblr-1782	145	8	in	in	ADP
cblr-1782	145	9	which	which	PRON
cblr-1782	145	10	those	those	DET
cblr-1782	145	11	regulations	regulation	NOUN
cblr-1782	145	12	interact	interact	VERB
cblr-1782	145	13	with	with	ADP
cblr-1782	145	14	each	each	DET
cblr-1782	145	15	other	other	ADJ
cblr-1782	145	16	and	and	CCONJ
cblr-1782	145	17	affect	affect	VERB
cblr-1782	145	18	related	related	ADJ
cblr-1782	145	19	parties	party	NOUN
cblr-1782	145	20	’	'	PUNCT
cblr-1782	145	21	and	and	CCONJ
cblr-1782	145	22	approving	approve	VERB
cblr-1782	145	23	committees	committee	NOUN
cblr-1782	145	24	’	'	PUNCT
cblr-1782	145	25	behavior	behavior	NOUN
cblr-1782	145	26	.	.	PUNCT
cblr-1782	146	1	part	part	NOUN
cblr-1782	146	2	iii	iii	PROPN
cblr-1782	146	3	presents	present	VERB
cblr-1782	146	4	an	an	DET
cblr-1782	146	5	analysis	analysis	NOUN
cblr-1782	146	6	of	of	ADP
cblr-1782	146	7	the	the	DET
cblr-1782	146	8	hand	hand	NOUN
cblr-1782	146	9	-	-	PUNCT
cblr-1782	146	10	collected	collect	VERB
cblr-1782	146	11	data	datum	NOUN
cblr-1782	146	12	and	and	CCONJ
cblr-1782	146	13	explores	explore	VERB
cblr-1782	146	14	the	the	DET
cblr-1782	146	15	extent	extent	NOUN
cblr-1782	146	16	to	to	PART
cblr-1782	146	17	which	which	PRON
cblr-1782	146	18	the	the	DET
cblr-1782	146	19	current	current	ADJ
cblr-1782	146	20	regulations	regulation	NOUN
cblr-1782	146	21	on	on	ADP
cblr-1782	146	22	related	related	ADJ
cblr-1782	146	23	party	party	NOUN
cblr-1782	146	24	transactions	transaction	NOUN
cblr-1782	146	25	accomplish	accomplish	VERB
cblr-1782	146	26	the	the	DET
cblr-1782	146	27	goal	goal	NOUN
cblr-1782	146	28	of	of	ADP
cblr-1782	146	29	deterring	deter	VERB
cblr-1782	146	30	harmful	harmful	ADJ
cblr-1782	146	31	related	relate	VERB
cblr-1782	146	32	party	party	NOUN
cblr-1782	146	33	transactions	transaction	NOUN
cblr-1782	146	34	while	while	SCONJ
cblr-1782	146	35	allowing	allow	VERB
cblr-1782	146	36	beneficial	beneficial	ADJ
cblr-1782	146	37	ones	one	NOUN
cblr-1782	146	38	.	.	PUNCT
cblr-1782	147	1	part	part	NOUN
cblr-1782	147	2	iv	iv	NUM
cblr-1782	147	3	discusses	discuss	VERB
cblr-1782	147	4	the	the	DET
cblr-1782	147	5	possible	possible	ADJ
cblr-1782	147	6	role	role	NOUN
cblr-1782	147	7	that	that	PRON
cblr-1782	147	8	disclosures	disclosure	NOUN
cblr-1782	147	9	could	could	AUX
cblr-1782	147	10	play	play	VERB
cblr-1782	147	11	in	in	ADP
cblr-1782	147	12	making	make	VERB
cblr-1782	147	13	the	the	DET
cblr-1782	147	14	applicable	applicable	ADJ
cblr-1782	147	15	standard	standard	NOUN
cblr-1782	147	16	of	of	ADP
cblr-1782	147	17	review	review	NOUN
cblr-1782	147	18	in	in	ADP
cblr-1782	147	19	fiduciary	fiduciary	ADJ
cblr-1782	147	20	duty	duty	NOUN
cblr-1782	147	21	of	of	ADP
cblr-1782	147	22	loyalty	loyalty	NOUN
cblr-1782	147	23	cases	case	NOUN
cblr-1782	147	24	more	more	ADV
cblr-1782	147	25	predictable	predictable	ADJ
cblr-1782	147	26	.	.	PUNCT
cblr-1782	148	1	part	part	NOUN
cblr-1782	148	2	v	v	NOUN
cblr-1782	148	3	concludes	conclude	VERB
cblr-1782	148	4	.	.	PUNCT
cblr-1782	149	1	ii	ii	X
cblr-1782	149	2	.	.	PROPN
cblr-1782	149	3	related	relate	VERB
cblr-1782	149	4	party	party	NOUN
cblr-1782	149	5	transactions	transaction	NOUN
cblr-1782	149	6	and	and	CCONJ
cblr-1782	149	7	the	the	DET
cblr-1782	149	8	current	current	ADJ
cblr-1782	149	9	regulatory	regulatory	ADJ
cblr-1782	149	10	regime	regime	NOUN
cblr-1782	149	11	this	this	DET
cblr-1782	149	12	part	part	NOUN
cblr-1782	149	13	provides	provide	VERB
cblr-1782	149	14	an	an	DET
cblr-1782	149	15	overview	overview	NOUN
cblr-1782	149	16	of	of	ADP
cblr-1782	149	17	the	the	DET
cblr-1782	149	18	existing	exist	VERB
cblr-1782	149	19	regulatory	regulatory	ADJ
cblr-1782	149	20	framework	framework	NOUN
cblr-1782	149	21	under	under	ADP
cblr-1782	149	22	both	both	CCONJ
cblr-1782	149	23	corporate	corporate	ADJ
cblr-1782	149	24	and	and	CCONJ
cblr-1782	149	25	securities	security	NOUN
cblr-1782	149	26	regulations	regulation	NOUN
cblr-1782	149	27	,	,	PUNCT
cblr-1782	149	28	and	and	CCONJ
cblr-1782	149	29	develops	develop	VERB
cblr-1782	149	30	a	a	DET
cblr-1782	149	31	theoretical	theoretical	ADJ
cblr-1782	149	32	framework	framework	NOUN
cblr-1782	149	33	to	to	PART
cblr-1782	149	34	analyze	analyze	VERB
cblr-1782	149	35	the	the	DET
cblr-1782	149	36	existing	exist	VERB
cblr-1782	149	37	regulatory	regulatory	ADJ
cblr-1782	149	38	regime	regime	NOUN
cblr-1782	149	39	.	.	PUNCT
cblr-1782	150	1	it	it	PRON
cblr-1782	150	2	identifies	identify	VERB
cblr-1782	150	3	some	some	DET
cblr-1782	150	4	definitional	definitional	ADJ
cblr-1782	150	5	issues	issue	NOUN
cblr-1782	150	6	(	(	PUNCT
cblr-1782	150	7	how	how	SCONJ
cblr-1782	150	8	the	the	DET
cblr-1782	150	9	meaning	meaning	NOUN
cblr-1782	150	10	of	of	ADP
cblr-1782	150	11	“	"	PUNCT
cblr-1782	150	12	related	related	ADJ
cblr-1782	150	13	party	party	NOUN
cblr-1782	150	14	transaction	transaction	NOUN
cblr-1782	150	15	”	"	PUNCT
cblr-1782	150	16	differs	differ	VERB
cblr-1782	150	17	depending	depend	VERB
cblr-1782	150	18	on	on	ADP
cblr-1782	150	19	the	the	DET
cblr-1782	150	20	context	context	NOUN
cblr-1782	150	21	)	)	PUNCT
cblr-1782	150	22	and	and	CCONJ
cblr-1782	150	23	the	the	DET
cblr-1782	150	24	changing	change	VERB
cblr-1782	150	25	views	view	NOUN
cblr-1782	150	26	on	on	ADP
cblr-1782	150	27	related	related	ADJ
cblr-1782	150	28	party	party	NOUN
cblr-1782	150	29	transactions	transaction	NOUN
cblr-1782	150	30	.	.	PUNCT
cblr-1782	151	1	it	it	PRON
cblr-1782	151	2	also	also	ADV
cblr-1782	151	3	briefly	briefly	VERB
cblr-1782	151	4	summarizes	summarize	VERB
cblr-1782	151	5	the	the	DET
cblr-1782	151	6	different	different	ADJ
cblr-1782	151	7	bodies	body	NOUN
cblr-1782	151	8	of	of	ADP
cblr-1782	151	9	public	public	ADJ
cblr-1782	151	10	and	and	CCONJ
cblr-1782	151	11	private	private	ADJ
cblr-1782	151	12	regulatory	regulatory	ADJ
cblr-1782	151	13	law	law	NOUN
cblr-1782	151	14	.	.	PUNCT
cblr-1782	152	1	this	this	DET
cblr-1782	152	2	part	part	NOUN
cblr-1782	152	3	then	then	ADV
cblr-1782	152	4	examines	examine	VERB
cblr-1782	152	5	corporate	corporate	ADJ
cblr-1782	152	6	and	and	CCONJ
cblr-1782	152	7	securities	security	NOUN
cblr-1782	152	8	law	law	NOUN
cblr-1782	152	9	regulations	regulation	NOUN
cblr-1782	152	10	in	in	ADP
cblr-1782	152	11	more	more	ADJ
cblr-1782	152	12	depth	depth	NOUN
cblr-1782	152	13	,	,	PUNCT
cblr-1782	152	14	focusing	focus	VERB
cblr-1782	152	15	particularly	particularly	ADV
cblr-1782	152	16	on	on	ADP
cblr-1782	152	17	the	the	DET
cblr-1782	152	18	uncertainty	uncertainty	NOUN
cblr-1782	152	19	surrounding	surround	VERB
cblr-1782	152	20	the	the	DET
cblr-1782	152	21	choice	choice	NOUN
cblr-1782	152	22	of	of	ADP
cblr-1782	152	23	standard	standard	NOUN
cblr-1782	152	24	of	of	ADP
cblr-1782	152	25	review	review	NOUN
cblr-1782	152	26	in	in	ADP
cblr-1782	152	27	corporate	corporate	ADJ
cblr-1782	152	28	law	law	NOUN
cblr-1782	152	29	and	and	CCONJ
cblr-1782	152	30	the	the	DET
cblr-1782	152	31	2006	2006	NUM
cblr-1782	152	32	amendments	amendment	NOUN
cblr-1782	152	33	to	to	ADP
cblr-1782	152	34	the	the	DET
cblr-1782	152	35	disclosure	disclosure	NOUN
cblr-1782	152	36	requirements	requirement	NOUN
cblr-1782	152	37	under	under	ADP
cblr-1782	152	38	the	the	DET
cblr-1782	152	39	securities	security	NOUN
cblr-1782	152	40	laws	law	NOUN
cblr-1782	152	41	.	.	PUNCT
cblr-1782	153	1	the	the	DET
cblr-1782	153	2	last	last	ADJ
cblr-1782	153	3	section	section	NOUN
cblr-1782	153	4	provides	provide	VERB
cblr-1782	153	5	a	a	DET
cblr-1782	153	6	theoretical	theoretical	ADJ
cblr-1782	153	7	analysis	analysis	NOUN
cblr-1782	153	8	explaining	explain	VERB
cblr-1782	153	9	the	the	DET
cblr-1782	153	10	interaction	interaction	NOUN
cblr-1782	153	11	between	between	ADP
cblr-1782	153	12	the	the	DET
cblr-1782	153	13	applicable	applicable	ADJ
cblr-1782	153	14	regulatory	regulatory	ADJ
cblr-1782	153	15	regimes	regime	NOUN
cblr-1782	153	16	.	.	PUNCT
cblr-1782	154	1	min	min	NOUN
cblr-1782	154	2	–	–	PUNCT
cblr-1782	154	3	final	final	ADJ
cblr-1782	154	4	674	674	NUM
cblr-1782	154	5	columbia	columbia	PROPN
cblr-1782	154	6	business	business	NOUN
cblr-1782	154	7	law	law	PROPN
cblr-1782	154	8	review	review	NOUN
cblr-1782	155	1	[	[	X
cblr-1782	155	2	vol	vol	NOUN
cblr-1782	155	3	.	.	PUNCT
cblr-1782	155	4	2014	2014	NUM
cblr-1782	155	5	a.	a.	NOUN
cblr-1782	155	6	definition	definition	NOUN
cblr-1782	155	7	of	of	ADP
cblr-1782	155	8	a	a	DET
cblr-1782	155	9	related	relate	VERB
cblr-1782	155	10	party	party	NOUN
cblr-1782	155	11	transaction	transaction	NOUN
cblr-1782	155	12	there	there	PRON
cblr-1782	155	13	is	be	VERB
cblr-1782	155	14	no	no	DET
cblr-1782	155	15	universal	universal	ADJ
cblr-1782	155	16	definition	definition	NOUN
cblr-1782	155	17	of	of	ADP
cblr-1782	155	18	a	a	DET
cblr-1782	155	19	“	"	PUNCT
cblr-1782	155	20	related	related	ADJ
cblr-1782	155	21	party	party	NOUN
cblr-1782	155	22	transaction	transaction	NOUN
cblr-1782	155	23	.	.	PUNCT
cblr-1782	155	24	”	"	PUNCT
cblr-1782	156	1	the	the	DET
cblr-1782	156	2	terms	term	NOUN
cblr-1782	156	3	“	"	PUNCT
cblr-1782	156	4	related	related	ADJ
cblr-1782	156	5	party	party	NOUN
cblr-1782	156	6	”	"	PUNCT
cblr-1782	156	7	and	and	CCONJ
cblr-1782	156	8	“	"	PUNCT
cblr-1782	156	9	transaction	transaction	NOUN
cblr-1782	156	10	”	"	PUNCT
cblr-1782	156	11	carry	carry	VERB
cblr-1782	156	12	different	different	ADJ
cblr-1782	156	13	meanings	meaning	NOUN
cblr-1782	156	14	depending	depend	VERB
cblr-1782	156	15	on	on	ADP
cblr-1782	156	16	the	the	DET
cblr-1782	156	17	regulation	regulation	NOUN
cblr-1782	156	18	.	.	PUNCT
cblr-1782	157	1	as	as	SCONJ
cblr-1782	157	2	compared	compare	VERB
cblr-1782	157	3	in	in	ADP
cblr-1782	157	4	table	table	NOUN
cblr-1782	157	5	1	1	NUM
cblr-1782	157	6	,	,	PUNCT
cblr-1782	157	7	sec	sec	PROPN
cblr-1782	157	8	regulation	regulation	NOUN
cblr-1782	157	9	s	s	PROPN
cblr-1782	157	10	-	-	PROPN
cblr-1782	157	11	k	k	NOUN
cblr-1782	157	12	and	and	CCONJ
cblr-1782	157	13	the	the	DET
cblr-1782	157	14	common	common	ADJ
cblr-1782	157	15	law	law	NOUN
cblr-1782	157	16	of	of	ADP
cblr-1782	157	17	duty	duty	NOUN
cblr-1782	157	18	of	of	ADP
cblr-1782	157	19	loyalty	loyalty	NOUN
cblr-1782	157	20	cover	cover	VERB
cblr-1782	157	21	much	much	ADV
cblr-1782	157	22	broader	broad	ADJ
cblr-1782	157	23	definitions	definition	NOUN
cblr-1782	157	24	of	of	ADP
cblr-1782	157	25	“	"	PUNCT
cblr-1782	157	26	related	related	ADJ
cblr-1782	157	27	party	party	NOUN
cblr-1782	157	28	transaction	transaction	NOUN
cblr-1782	157	29	”	"	PUNCT
cblr-1782	157	30	than	than	ADP
cblr-1782	157	31	delaware	delaware	PROPN
cblr-1782	157	32	general	general	ADJ
cblr-1782	157	33	corporate	corporate	ADJ
cblr-1782	157	34	law	law	NOUN
cblr-1782	157	35	section	section	NOUN
cblr-1782	157	36	144	144	NUM
cblr-1782	157	37	does	do	AUX
cblr-1782	157	38	.	.	PUNCT
cblr-1782	158	1	similarly	similarly	ADV
cblr-1782	158	2	,	,	PUNCT
cblr-1782	158	3	while	while	SCONJ
cblr-1782	158	4	the	the	DET
cblr-1782	158	5	sec	sec	PROPN
cblr-1782	158	6	regulations	regulation	NOUN
cblr-1782	158	7	and	and	CCONJ
cblr-1782	158	8	the	the	DET
cblr-1782	158	9	common	common	ADJ
cblr-1782	158	10	law	law	NOUN
cblr-1782	158	11	of	of	ADP
cblr-1782	158	12	duty	duty	NOUN
cblr-1782	158	13	of	of	ADP
cblr-1782	158	14	loyalty	loyalty	NOUN
cblr-1782	158	15	define	define	VERB
cblr-1782	158	16	“	"	PUNCT
cblr-1782	158	17	related	related	ADJ
cblr-1782	158	18	party	party	NOUN
cblr-1782	158	19	”	"	PUNCT
cblr-1782	158	20	to	to	PART
cblr-1782	158	21	include	include	VERB
cblr-1782	158	22	not	not	PART
cblr-1782	158	23	only	only	ADV
cblr-1782	158	24	a	a	DET
cblr-1782	158	25	corporation	corporation	NOUN
cblr-1782	158	26	’s	’s	PART
cblr-1782	158	27	directors	director	NOUN
cblr-1782	158	28	and	and	CCONJ
cblr-1782	158	29	officers	officer	NOUN
cblr-1782	158	30	,	,	PUNCT
cblr-1782	158	31	but	but	CCONJ
cblr-1782	158	32	also	also	ADV
cblr-1782	158	33	shareholders	shareholder	NOUN
cblr-1782	158	34	with	with	ADP
cblr-1782	158	35	significant	significant	ADJ
cblr-1782	158	36	ownership	ownership	NOUN
cblr-1782	158	37	,	,	PUNCT
cblr-1782	158	38	dgcl	dgcl	PROPN
cblr-1782	158	39	section	section	PROPN
cblr-1782	158	40	144	144	NUM
cblr-1782	158	41	focuses	focus	VERB
cblr-1782	158	42	only	only	ADV
cblr-1782	158	43	on	on	ADP
cblr-1782	158	44	directors	director	NOUN
cblr-1782	158	45	and	and	CCONJ
cblr-1782	158	46	officers	officer	NOUN
cblr-1782	158	47	.	.	PUNCT
cblr-1782	159	1	since	since	SCONJ
cblr-1782	159	2	the	the	DET
cblr-1782	159	3	goal	goal	NOUN
cblr-1782	159	4	of	of	ADP
cblr-1782	159	5	this	this	DET
cblr-1782	159	6	article	article	NOUN
cblr-1782	159	7	is	be	AUX
cblr-1782	159	8	to	to	PART
cblr-1782	159	9	examine	examine	VERB
cblr-1782	159	10	the	the	DET
cblr-1782	159	11	intersection	intersection	NOUN
cblr-1782	159	12	and	and	CCONJ
cblr-1782	159	13	interplay	interplay	NOUN
cblr-1782	159	14	between	between	ADP
cblr-1782	159	15	the	the	DET
cblr-1782	159	16	sec	sec	PROPN
cblr-1782	159	17	regulations	regulation	NOUN
cblr-1782	159	18	and	and	CCONJ
cblr-1782	159	19	state	state	NOUN
cblr-1782	159	20	corporate	corporate	ADJ
cblr-1782	159	21	law	law	NOUN
cblr-1782	159	22	(	(	PUNCT
cblr-1782	159	23	particularly	particularly	ADV
cblr-1782	159	24	safe	safe	ADJ
cblr-1782	159	25	harbor	harbor	NOUN
cblr-1782	159	26	provisions	provision	NOUN
cblr-1782	159	27	such	such	ADJ
cblr-1782	159	28	as	as	ADP
cblr-1782	159	29	dgcl	dgcl	PROPN
cblr-1782	159	30	section	section	NOUN
cblr-1782	159	31	144	144	NUM
cblr-1782	159	32	)	)	PUNCT
cblr-1782	159	33	,	,	PUNCT
cblr-1782	159	34	i	i	PRON
cblr-1782	159	35	use	use	VERB
cblr-1782	159	36	“	"	PUNCT
cblr-1782	159	37	related	related	ADJ
cblr-1782	159	38	party	party	NOUN
cblr-1782	159	39	transactions	transaction	NOUN
cblr-1782	159	40	”	"	PUNCT
cblr-1782	159	41	to	to	PART
cblr-1782	159	42	refer	refer	VERB
cblr-1782	159	43	to	to	ADP
cblr-1782	159	44	the	the	DET
cblr-1782	159	45	transactions	transaction	NOUN
cblr-1782	159	46	between	between	ADP
cblr-1782	159	47	a	a	DET
cblr-1782	159	48	company	company	NOUN
cblr-1782	159	49	and	and	CCONJ
cblr-1782	159	50	its	its	PRON
cblr-1782	159	51	directors	director	NOUN
cblr-1782	159	52	and	and	CCONJ
cblr-1782	159	53	officers.19	officers.19	NOUN
cblr-1782	159	54	at	at	ADP
cblr-1782	159	55	the	the	DET
cblr-1782	159	56	theoretical	theoretical	ADJ
cblr-1782	159	57	level	level	NOUN
cblr-1782	159	58	,	,	PUNCT
cblr-1782	159	59	a	a	DET
cblr-1782	159	60	related	related	ADJ
cblr-1782	159	61	party	party	NOUN
cblr-1782	159	62	transaction	transaction	NOUN
cblr-1782	159	63	triggers	trigger	VERB
cblr-1782	159	64	the	the	DET
cblr-1782	159	65	agency	agency	NOUN
cblr-1782	159	66	problem	problem	NOUN
cblr-1782	159	67	—	—	PUNCT
cblr-1782	159	68	a	a	DET
cblr-1782	159	69	corporate	corporate	ADJ
cblr-1782	159	70	director	director	NOUN
cblr-1782	159	71	’s	’s	PART
cblr-1782	159	72	selfdealing	selfdealing	NOUN
cblr-1782	159	73	is	be	AUX
cblr-1782	159	74	a	a	DET
cblr-1782	159	75	clear	clear	ADJ
cblr-1782	159	76	example	example	NOUN
cblr-1782	159	77	.	.	PUNCT
cblr-1782	160	1	in	in	ADP
cblr-1782	160	2	a	a	DET
cblr-1782	160	3	typical	typical	ADJ
cblr-1782	160	4	self	self	NOUN
cblr-1782	160	5	-	-	PUNCT
cblr-1782	160	6	dealing	deal	VERB
cblr-1782	160	7	transaction	transaction	NOUN
cblr-1782	160	8	,	,	PUNCT
cblr-1782	160	9	a	a	DET
cblr-1782	160	10	director	director	NOUN
cblr-1782	160	11	extracts	extract	VERB
cblr-1782	160	12	a	a	DET
cblr-1782	160	13	private	private	ADJ
cblr-1782	160	14	benefit	benefit	NOUN
cblr-1782	160	15	at	at	ADP
cblr-1782	160	16	the	the	DET
cblr-1782	160	17	expense	expense	NOUN
cblr-1782	160	18	of	of	ADP
cblr-1782	160	19	a	a	DET
cblr-1782	160	20	company	company	NOUN
cblr-1782	160	21	’s	’s	PART
cblr-1782	160	22	shareholders.20	shareholders.20	NOUN
cblr-1782	160	23	corporate	corporate	ADJ
cblr-1782	160	24	law	law	NOUN
cblr-1782	160	25	attempts	attempt	VERB
cblr-1782	160	26	to	to	PART
cblr-1782	160	27	minimize	minimize	VERB
cblr-1782	160	28	the	the	DET
cblr-1782	160	29	agency	agency	NOUN
cblr-1782	160	30	problem	problem	NOUN
cblr-1782	160	31	by	by	ADP
cblr-1782	160	32	imposing	impose	VERB
cblr-1782	160	33	the	the	DET
cblr-1782	160	34	fiduciary	fiduciary	ADJ
cblr-1782	160	35	duty	duty	NOUN
cblr-1782	160	36	of	of	ADP
cblr-1782	160	37	loyalty	loyalty	NOUN
cblr-1782	160	38	and	and	CCONJ
cblr-1782	160	39	allowing	allow	VERB
cblr-1782	160	40	the	the	DET
cblr-1782	160	41	corporation	corporation	NOUN
cblr-1782	160	42	and	and	CCONJ
cblr-1782	160	43	its	its	PRON
cblr-1782	160	44	shareholders	shareholder	NOUN
cblr-1782	160	45	to	to	PART
cblr-1782	160	46	challenge	challenge	VERB
cblr-1782	160	47	the	the	DET
cblr-1782	160	48	transaction	transaction	NOUN
cblr-1782	160	49	through	through	ADP
cblr-1782	160	50	litigation	litigation	NOUN
cblr-1782	160	51	.	.	PUNCT
cblr-1782	161	1	accordingly	accordingly	ADV
cblr-1782	161	2	,	,	PUNCT
cblr-1782	161	3	legal	legal	ADJ
cblr-1782	161	4	scholars	scholar	NOUN
cblr-1782	161	5	have	have	AUX
cblr-1782	161	6	focused	focus	VERB
cblr-1782	161	7	on	on	ADP
cblr-1782	161	8	regulating	regulate	VERB
cblr-1782	161	9	potentially	potentially	ADV
cblr-1782	161	10	harmful	harmful	ADJ
cblr-1782	161	11	related	relate	VERB
cblr-1782	161	12	party	party	NOUN
cblr-1782	161	13	transactions	transaction	NOUN
cblr-1782	161	14	through	through	ADP
cblr-1782	161	15	duty	duty	NOUN
cblr-1782	161	16	19	19	NUM
cblr-1782	161	17	this	this	DET
cblr-1782	161	18	article	article	NOUN
cblr-1782	161	19	does	do	AUX
cblr-1782	161	20	not	not	PART
cblr-1782	161	21	cover	cover	VERB
cblr-1782	161	22	fraud	fraud	NOUN
cblr-1782	161	23	,	,	PUNCT
cblr-1782	161	24	appropriation	appropriation	NOUN
cblr-1782	161	25	of	of	ADP
cblr-1782	161	26	corporate	corporate	ADJ
cblr-1782	161	27	opportunity	opportunity	NOUN
cblr-1782	161	28	,	,	PUNCT
cblr-1782	161	29	executive	executive	ADJ
cblr-1782	161	30	compensation	compensation	NOUN
cblr-1782	161	31	,	,	PUNCT
cblr-1782	161	32	or	or	CCONJ
cblr-1782	161	33	insider	insider	NOUN
cblr-1782	161	34	trading	trading	NOUN
cblr-1782	161	35	.	.	PUNCT
cblr-1782	162	1	although	although	SCONJ
cblr-1782	162	2	these	these	DET
cblr-1782	162	3	topics	topic	NOUN
cblr-1782	162	4	all	all	PRON
cblr-1782	162	5	implicate	implicate	VERB
cblr-1782	162	6	similar	similar	ADJ
cblr-1782	162	7	elements	element	NOUN
cblr-1782	162	8	of	of	ADP
cblr-1782	162	9	conflicts	conflict	NOUN
cblr-1782	162	10	of	of	ADP
cblr-1782	162	11	interest	interest	NOUN
cblr-1782	162	12	,	,	PUNCT
cblr-1782	162	13	each	each	PRON
cblr-1782	162	14	of	of	ADP
cblr-1782	162	15	them	they	PRON
cblr-1782	162	16	has	have	AUX
cblr-1782	162	17	been	be	AUX
cblr-1782	162	18	treated	treat	VERB
cblr-1782	162	19	separately	separately	ADV
cblr-1782	162	20	by	by	ADP
cblr-1782	162	21	policymakers	policymaker	NOUN
cblr-1782	162	22	,	,	PUNCT
cblr-1782	162	23	courts	court	NOUN
cblr-1782	162	24	,	,	PUNCT
cblr-1782	162	25	and	and	CCONJ
cblr-1782	162	26	academics	academic	NOUN
cblr-1782	162	27	.	.	PUNCT
cblr-1782	163	1	20	20	NUM
cblr-1782	163	2	see	see	VERB
cblr-1782	163	3	sanford	sanford	PROPN
cblr-1782	163	4	j.	j.	PROPN
cblr-1782	163	5	grossman	grossman	PROPN
cblr-1782	163	6	&	&	CCONJ
cblr-1782	163	7	oliver	oliver	PROPN
cblr-1782	163	8	d.	d.	PROPN
cblr-1782	163	9	hart	hart	PROPN
cblr-1782	163	10	,	,	PUNCT
cblr-1782	163	11	one	one	NUM
cblr-1782	163	12	-	-	PUNCT
cblr-1782	163	13	share	share	NOUN
cblr-1782	163	14	-	-	PUNCT
cblr-1782	163	15	one	one	NUM
cblr-1782	163	16	-	-	PUNCT
cblr-1782	163	17	vote	vote	NOUN
cblr-1782	163	18	and	and	CCONJ
cblr-1782	163	19	the	the	DET
cblr-1782	163	20	market	market	NOUN
cblr-1782	163	21	for	for	ADP
cblr-1782	163	22	corporate	corporate	ADJ
cblr-1782	163	23	control	control	NOUN
cblr-1782	163	24	,	,	PUNCT
cblr-1782	163	25	20	20	NUM
cblr-1782	163	26	j.	j.	PROPN
cblr-1782	163	27	fin	fin	PROPN
cblr-1782	163	28	.	.	PUNCT
cblr-1782	164	1	econ	econ	PROPN
cblr-1782	164	2	.	.	PUNCT
cblr-1782	165	1	175	175	NUM
cblr-1782	165	2	,	,	PUNCT
cblr-1782	165	3	177	177	NUM
cblr-1782	165	4	(	(	PUNCT
cblr-1782	165	5	1988	1988	NUM
cblr-1782	165	6	)	)	PUNCT
cblr-1782	165	7	;	;	PUNCT
cblr-1782	165	8	michael	michael	PROPN
cblr-1782	165	9	c.	c.	PROPN
cblr-1782	165	10	jenson	jenson	PROPN
cblr-1782	165	11	&	&	CCONJ
cblr-1782	165	12	william	william	PROPN
cblr-1782	165	13	h.	h.	PROPN
cblr-1782	165	14	meckling	meckling	PROPN
cblr-1782	165	15	,	,	PUNCT
cblr-1782	165	16	theory	theory	NOUN
cblr-1782	165	17	of	of	ADP
cblr-1782	165	18	the	the	DET
cblr-1782	165	19	firm	firm	NOUN
cblr-1782	165	20	:	:	PUNCT
cblr-1782	165	21	managerial	managerial	ADJ
cblr-1782	165	22	behavior	behavior	NOUN
cblr-1782	165	23	,	,	PUNCT
cblr-1782	165	24	agency	agency	NOUN
cblr-1782	165	25	costs	cost	NOUN
cblr-1782	165	26	and	and	CCONJ
cblr-1782	165	27	ownership	ownership	NOUN
cblr-1782	165	28	structure	structure	NOUN
cblr-1782	165	29	,	,	PUNCT
cblr-1782	165	30	3	3	NUM
cblr-1782	165	31	j.	j.	PROPN
cblr-1782	165	32	fin	fin	PROPN
cblr-1782	165	33	.	.	PUNCT
cblr-1782	165	34	econ	econ	PROPN
cblr-1782	165	35	.	.	PUNCT
cblr-1782	166	1	305	305	NUM
cblr-1782	166	2	,	,	PUNCT
cblr-1782	166	3	308	308	NUM
cblr-1782	166	4	(	(	PUNCT
cblr-1782	166	5	1976	1976	NUM
cblr-1782	166	6	)	)	PUNCT
cblr-1782	166	7	.	.	PUNCT
cblr-1782	167	1	min	min	NOUN
cblr-1782	167	2	–	–	PUNCT
cblr-1782	167	3	final	final	ADJ
cblr-1782	167	4	no	no	NOUN
cblr-1782	167	5	.	.	PUNCT
cblr-1782	168	1	3:663	3:663	NUM
cblr-1782	168	2	]	]	X
cblr-1782	168	3	cooperative	cooperative	ADJ
cblr-1782	168	4	policing	policing	NOUN
cblr-1782	168	5	of	of	ADP
cblr-1782	168	6	rpts	rpt	NOUN
cblr-1782	168	7	675	675	NUM
cblr-1782	168	8	table	table	NOUN
cblr-1782	168	9	1	1	NUM
cblr-1782	168	10	:	:	PUNCT
cblr-1782	168	11	comparison	comparison	NOUN
cblr-1782	168	12	of	of	ADP
cblr-1782	168	13	definitions	definition	NOUN
cblr-1782	168	14	of	of	ADP
cblr-1782	168	15	“	"	PUNCT
cblr-1782	168	16	related	related	ADJ
cblr-1782	168	17	party	party	NOUN
cblr-1782	168	18	transaction	transaction	NOUN
cblr-1782	168	19	”	"	PUNCT
cblr-1782	168	20	source	source	NOUN
cblr-1782	168	21	of	of	ADP
cblr-1782	168	22	regulation	regulation	NOUN
cblr-1782	168	23	“	"	PUNCT
cblr-1782	168	24	related	related	ADJ
cblr-1782	168	25	party	party	NOUN
cblr-1782	168	26	”	"	PUNCT
cblr-1782	168	27	“	"	PUNCT
cblr-1782	168	28	transaction	transaction	NOUN
cblr-1782	168	29	”	"	PUNCT
cblr-1782	168	30	sec	sec	PROPN
cblr-1782	168	31	regulation	regulation	NOUN
cblr-1782	168	32	s	s	PROPN
cblr-1782	168	33	-	-	PUNCT
cblr-1782	168	34	k	k	PROPN
cblr-1782	168	35	item	item	NOUN
cblr-1782	168	36	404(a	404(a	PROPN
cblr-1782	168	37	)	)	PUNCT
cblr-1782	168	38	directors/	directors/	NUM
cblr-1782	168	39	officers/	officers/	NUM
cblr-1782	168	40	beneficial	beneficial	ADJ
cblr-1782	168	41	owner	owner	NOUN
cblr-1782	168	42	of	of	ADP
cblr-1782	168	43	more	more	ADJ
cblr-1782	168	44	than	than	ADP
cblr-1782	168	45	5	5	NUM
cblr-1782	168	46	%	%	NOUN
cblr-1782	168	47	of	of	ADP
cblr-1782	168	48	stock	stock	NOUN
cblr-1782	168	49	and	and	CCONJ
cblr-1782	168	50	their	their	PRON
cblr-1782	168	51	immediate	immediate	ADJ
cblr-1782	168	52	family	family	NOUN
cblr-1782	168	53	members	member	NOUN
cblr-1782	168	54	any	any	DET
cblr-1782	168	55	financial	financial	ADJ
cblr-1782	168	56	transaction	transaction	NOUN
cblr-1782	168	57	,	,	PUNCT
cblr-1782	168	58	arrangement	arrangement	NOUN
cblr-1782	168	59	,	,	PUNCT
cblr-1782	168	60	or	or	CCONJ
cblr-1782	168	61	relationship	relationship	NOUN
cblr-1782	168	62	dgcl	dgcl	PROPN
cblr-1782	168	63	section	section	NOUN
cblr-1782	168	64	144	144	NUM
cblr-1782	168	65	directors/	directors/	NUM
cblr-1782	168	66	officers	officer	NOUN
cblr-1782	168	67	contract	contract	VERB
cblr-1782	168	68	or	or	CCONJ
cblr-1782	168	69	transaction	transaction	NOUN
cblr-1782	168	70	between	between	ADP
cblr-1782	168	71	a	a	DET
cblr-1782	168	72	corporation	corporation	NOUN
cblr-1782	168	73	and	and	CCONJ
cblr-1782	168	74	one	one	NUM
cblr-1782	168	75	or	or	CCONJ
cblr-1782	168	76	more	more	ADJ
cblr-1782	168	77	of	of	ADP
cblr-1782	168	78	its	its	PRON
cblr-1782	168	79	directors	director	NOUN
cblr-1782	168	80	or	or	CCONJ
cblr-1782	168	81	officers	officer	NOUN
cblr-1782	168	82	,	,	PUNCT
cblr-1782	168	83	or	or	CCONJ
cblr-1782	168	84	between	between	ADP
cblr-1782	168	85	a	a	DET
cblr-1782	168	86	corporation	corporation	NOUN
cblr-1782	168	87	and	and	CCONJ
cblr-1782	168	88	any	any	DET
cblr-1782	168	89	other	other	ADJ
cblr-1782	168	90	corporation	corporation	NOUN
cblr-1782	168	91	,	,	PUNCT
cblr-1782	168	92	partnership	partnership	NOUN
cblr-1782	168	93	,	,	PUNCT
cblr-1782	168	94	association	association	NOUN
cblr-1782	168	95	,	,	PUNCT
cblr-1782	168	96	or	or	CCONJ
cblr-1782	168	97	other	other	ADJ
cblr-1782	168	98	organization	organization	NOUN
cblr-1782	168	99	in	in	ADP
cblr-1782	168	100	which	which	PRON
cblr-1782	168	101	one	one	NUM
cblr-1782	168	102	or	or	CCONJ
cblr-1782	168	103	more	more	ADJ
cblr-1782	168	104	of	of	ADP
cblr-1782	168	105	its	its	PRON
cblr-1782	168	106	directors	director	NOUN
cblr-1782	168	107	or	or	CCONJ
cblr-1782	168	108	officers	officer	NOUN
cblr-1782	168	109	,	,	PUNCT
cblr-1782	168	110	are	be	AUX
cblr-1782	168	111	directors	director	NOUN
cblr-1782	168	112	or	or	CCONJ
cblr-1782	168	113	officers	officer	NOUN
cblr-1782	168	114	,	,	PUNCT
cblr-1782	168	115	or	or	CCONJ
cblr-1782	168	116	have	have	VERB
cblr-1782	168	117	a	a	DET
cblr-1782	168	118	financial	financial	ADJ
cblr-1782	168	119	interest	interest	NOUN
cblr-1782	168	120	common	common	ADJ
cblr-1782	168	121	law	law	NOUN
cblr-1782	168	122	of	of	ADP
cblr-1782	168	123	duty	duty	NOUN
cblr-1782	168	124	of	of	ADP
cblr-1782	168	125	loyalty	loyalty	NOUN
cblr-1782	168	126	directors/	directors/	NUM
cblr-1782	168	127	officers/	officers/	NUM
cblr-1782	168	128	controlling	control	VERB
cblr-1782	168	129	shareholders	shareholder	NOUN
cblr-1782	168	130	any	any	DET
cblr-1782	168	131	conflicts	conflict	NOUN
cblr-1782	168	132	of	of	ADP
cblr-1782	168	133	interest	interest	NOUN
cblr-1782	168	134	of	of	ADP
cblr-1782	168	135	loyalty	loyalty	NOUN
cblr-1782	168	136	lawsuits	lawsuit	NOUN
cblr-1782	168	137	and	and	CCONJ
cblr-1782	168	138	procedural	procedural	ADJ
cblr-1782	168	139	safeguards	safeguard	NOUN
cblr-1782	168	140	—	—	PUNCT
cblr-1782	168	141	in	in	ADP
cblr-1782	168	142	particular	particular	ADJ
cblr-1782	168	143	,	,	PUNCT
cblr-1782	168	144	ex	ex	NOUN
cblr-1782	168	145	ante	ante	NOUN
cblr-1782	168	146	review	review	NOUN
cblr-1782	168	147	and	and	CCONJ
cblr-1782	168	148	approval	approval	NOUN
cblr-1782	168	149	by	by	ADP
cblr-1782	168	150	disinterested	disinterested	ADJ
cblr-1782	168	151	directors.21	directors.21	PROPN
cblr-1782	168	152	21	21	NUM
cblr-1782	168	153	cf	cf	NOUN
cblr-1782	168	154	.	.	PUNCT
cblr-1782	169	1	paul	paul	PROPN
cblr-1782	169	2	g.	g.	PROPN
cblr-1782	169	3	mahoney	mahoney	PROPN
cblr-1782	169	4	,	,	PUNCT
cblr-1782	169	5	mandatory	mandatory	ADJ
cblr-1782	169	6	disclosure	disclosure	NOUN
cblr-1782	169	7	as	as	ADP
cblr-1782	169	8	a	a	DET
cblr-1782	169	9	solution	solution	NOUN
cblr-1782	169	10	to	to	ADP
cblr-1782	169	11	agency	agency	NOUN
cblr-1782	169	12	problems	problem	NOUN
cblr-1782	169	13	,	,	PUNCT
cblr-1782	169	14	62	62	NUM
cblr-1782	169	15	u.	u.	NOUN
cblr-1782	169	16	chi	chi	PROPN
cblr-1782	169	17	.	.	PUNCT
cblr-1782	170	1	l.	l.	PROPN
cblr-1782	170	2	rev	rev	PROPN
cblr-1782	170	3	.	.	PROPN
cblr-1782	170	4	1047	1047	NUM
cblr-1782	170	5	,	,	PUNCT
cblr-1782	170	6	1048	1048	NUM
cblr-1782	170	7	(	(	PUNCT
cblr-1782	170	8	1995	1995	NUM
cblr-1782	170	9	)	)	PUNCT
cblr-1782	170	10	(	(	PUNCT
cblr-1782	170	11	arguing	argue	VERB
cblr-1782	170	12	that	that	SCONJ
cblr-1782	170	13	the	the	DET
cblr-1782	170	14	sec	sec	PROPN
cblr-1782	170	15	’s	’s	PART
cblr-1782	170	16	mandatory	mandatory	ADJ
cblr-1782	170	17	disclosure	disclosure	NOUN
cblr-1782	170	18	requirement	requirement	NOUN
cblr-1782	170	19	was	be	AUX
cblr-1782	170	20	initially	initially	ADV
cblr-1782	170	21	designed	design	VERB
cblr-1782	170	22	to	to	PART
cblr-1782	170	23	reduce	reduce	VERB
cblr-1782	170	24	the	the	DET
cblr-1782	170	25	agency	agency	NOUN
cblr-1782	170	26	costs	cost	NOUN
cblr-1782	170	27	created	create	VERB
cblr-1782	170	28	by	by	ADP
cblr-1782	170	29	promoters	promoter	NOUN
cblr-1782	170	30	of	of	ADP
cblr-1782	170	31	companies	company	NOUN
cblr-1782	170	32	and	and	CCONJ
cblr-1782	170	33	that	that	SCONJ
cblr-1782	170	34	the	the	DET
cblr-1782	170	35	1934	1934	NUM
cblr-1782	170	36	exchange	exchange	PROPN
cblr-1782	170	37	act	act	PROPN
cblr-1782	170	38	’s	’s	PART
cblr-1782	170	39	expansion	expansion	NOUN
cblr-1782	170	40	of	of	ADP
cblr-1782	170	41	mandatory	mandatory	ADJ
cblr-1782	170	42	disclosures	disclosure	NOUN
cblr-1782	170	43	towards	towards	ADP
cblr-1782	170	44	forwardlooking	forwardlooke	VERB
cblr-1782	170	45	statements	statement	NOUN
cblr-1782	170	46	for	for	ADP
cblr-1782	170	47	enhancing	enhance	VERB
cblr-1782	170	48	the	the	DET
cblr-1782	170	49	accuracy	accuracy	NOUN
cblr-1782	170	50	of	of	ADP
cblr-1782	170	51	stock	stock	NOUN
cblr-1782	170	52	prices	price	NOUN
cblr-1782	170	53	is	be	AUX
cblr-1782	170	54	min	min	NOUN
cblr-1782	170	55	–	–	PUNCT
cblr-1782	170	56	final	final	ADJ
cblr-1782	170	57	676	676	NUM
cblr-1782	170	58	columbia	columbia	PROPN
cblr-1782	170	59	business	business	NOUN
cblr-1782	170	60	law	law	NOUN
cblr-1782	170	61	review	review	NOUN
cblr-1782	171	1	[	[	X
cblr-1782	171	2	vol	vol	NOUN
cblr-1782	171	3	.	.	PUNCT
cblr-1782	171	4	2014	2014	NUM
cblr-1782	171	5	finance	finance	NOUN
cblr-1782	171	6	and	and	CCONJ
cblr-1782	171	7	accounting	accounting	NOUN
cblr-1782	171	8	scholars	scholar	NOUN
cblr-1782	171	9	have	have	AUX
cblr-1782	171	10	viewed	view	VERB
cblr-1782	171	11	related	related	ADJ
cblr-1782	171	12	party	party	NOUN
cblr-1782	171	13	transactions	transaction	NOUN
cblr-1782	171	14	in	in	ADP
cblr-1782	171	15	a	a	DET
cblr-1782	171	16	more	more	ADV
cblr-1782	171	17	neutral	neutral	ADJ
cblr-1782	171	18	light	light	NOUN
cblr-1782	171	19	.	.	PUNCT
cblr-1782	172	1	their	their	PRON
cblr-1782	172	2	literature	literature	NOUN
cblr-1782	172	3	looks	look	VERB
cblr-1782	172	4	at	at	ADP
cblr-1782	172	5	the	the	DET
cblr-1782	172	6	possible	possible	ADJ
cblr-1782	172	7	costs	cost	NOUN
cblr-1782	172	8	and	and	CCONJ
cblr-1782	172	9	benefits	benefit	NOUN
cblr-1782	172	10	of	of	ADP
cblr-1782	172	11	a	a	DET
cblr-1782	172	12	related	relate	VERB
cblr-1782	172	13	party	party	NOUN
cblr-1782	172	14	transaction	transaction	NOUN
cblr-1782	172	15	,	,	PUNCT
cblr-1782	172	16	analyzing	analyze	VERB
cblr-1782	172	17	how	how	SCONJ
cblr-1782	172	18	regulations	regulation	NOUN
cblr-1782	172	19	affect	affect	VERB
cblr-1782	172	20	firm	firm	ADJ
cblr-1782	172	21	value	value	NOUN
cblr-1782	172	22	and	and	CCONJ
cblr-1782	172	23	whether	whether	SCONJ
cblr-1782	172	24	certain	certain	ADJ
cblr-1782	172	25	regulations	regulation	NOUN
cblr-1782	172	26	of	of	ADP
cblr-1782	172	27	related	related	ADJ
cblr-1782	172	28	party	party	NOUN
cblr-1782	172	29	transactions	transaction	NOUN
cblr-1782	172	30	are	be	AUX
cblr-1782	172	31	in	in	ADP
cblr-1782	172	32	the	the	DET
cblr-1782	172	33	best	good	ADJ
cblr-1782	172	34	interest	interest	NOUN
cblr-1782	172	35	of	of	ADP
cblr-1782	172	36	the	the	DET
cblr-1782	172	37	shareholders.22	shareholders.22	NOUN
cblr-1782	172	38	some	some	PRON
cblr-1782	172	39	of	of	ADP
cblr-1782	172	40	the	the	DET
cblr-1782	172	41	literature	literature	NOUN
cblr-1782	172	42	focus	focus	VERB
cblr-1782	172	43	on	on	ADP
cblr-1782	172	44	comparative	comparative	ADJ
cblr-1782	172	45	analyses	analysis	NOUN
cblr-1782	172	46	,	,	PUNCT
cblr-1782	172	47	examining	examine	VERB
cblr-1782	172	48	the	the	DET
cblr-1782	172	49	determinants	determinant	NOUN
cblr-1782	172	50	of	of	ADP
cblr-1782	172	51	the	the	DET
cblr-1782	172	52	regulatory	regulatory	ADJ
cblr-1782	172	53	regime	regime	NOUN
cblr-1782	172	54	for	for	ADP
cblr-1782	172	55	related	related	ADJ
cblr-1782	172	56	party	party	NOUN
cblr-1782	172	57	transactions	transaction	NOUN
cblr-1782	172	58	in	in	ADP
cblr-1782	172	59	different	different	ADJ
cblr-1782	172	60	countries.23	countries.23	PROPN
cblr-1782	172	61	b.	b.	PROPN
cblr-1782	172	62	regulations	regulation	NOUN
cblr-1782	172	63	on	on	ADP
cblr-1782	172	64	related	related	ADJ
cblr-1782	172	65	party	party	NOUN
cblr-1782	172	66	transactions	transaction	NOUN
cblr-1782	172	67	:	:	PUNCT
cblr-1782	172	68	ex	ex	X
cblr-1782	172	69	ante	ante	NOUN
cblr-1782	172	70	versus	versus	ADP
cblr-1782	172	71	ex	ex	X
cblr-1782	172	72	post	post	ADJ
cblr-1782	172	73	dichotomy	dichotomy	NOUN
cblr-1782	172	74	as	as	SCONJ
cblr-1782	172	75	shown	show	VERB
cblr-1782	172	76	in	in	ADP
cblr-1782	172	77	table	table	NOUN
cblr-1782	172	78	2	2	NUM
cblr-1782	172	79	,	,	PUNCT
cblr-1782	172	80	in	in	ADP
cblr-1782	172	81	addition	addition	NOUN
cblr-1782	172	82	to	to	ADP
cblr-1782	172	83	the	the	DET
cblr-1782	172	84	traditional	traditional	ADJ
cblr-1782	172	85	common	common	ADJ
cblr-1782	172	86	law	law	NOUN
cblr-1782	172	87	regulation	regulation	NOUN
cblr-1782	172	88	on	on	ADP
cblr-1782	172	89	related	related	ADJ
cblr-1782	172	90	party	party	NOUN
cblr-1782	172	91	transactions,24	transactions,24	NOUN
cblr-1782	172	92	currently	currently	ADV
cblr-1782	172	93	there	there	PRON
cblr-1782	172	94	are	be	VERB
cblr-1782	172	95	several	several	ADJ
cblr-1782	172	96	bodies	body	NOUN
cblr-1782	172	97	of	of	ADP
cblr-1782	172	98	regulation	regulation	NOUN
cblr-1782	172	99	dealing	deal	VERB
cblr-1782	172	100	with	with	ADP
cblr-1782	172	101	related	related	ADJ
cblr-1782	172	102	party	party	NOUN
cblr-1782	172	103	transactions	transaction	NOUN
cblr-1782	172	104	.	.	PUNCT
cblr-1782	173	1	but	but	CCONJ
cblr-1782	173	2	it	it	PRON
cblr-1782	173	3	is	be	AUX
cblr-1782	173	4	not	not	PART
cblr-1782	173	5	always	always	ADV
cblr-1782	173	6	clear	clear	ADJ
cblr-1782	173	7	how	how	SCONJ
cblr-1782	173	8	they	they	PRON
cblr-1782	173	9	influence	influence	VERB
cblr-1782	173	10	or	or	CCONJ
cblr-1782	173	11	interact	interact	VERB
cblr-1782	173	12	with	with	ADP
cblr-1782	173	13	one	one	NUM
cblr-1782	173	14	another	another	DET
cblr-1782	173	15	.	.	PUNCT
cblr-1782	174	1	undesirable	undesirable	ADJ
cblr-1782	174	2	)	)	PUNCT
cblr-1782	174	3	.	.	PUNCT
cblr-1782	175	1	item	item	PROPN
cblr-1782	175	2	404(a	404(a	PROPN
cblr-1782	175	3	)	)	PUNCT
cblr-1782	175	4	disclosures	disclosure	NOUN
cblr-1782	175	5	are	be	AUX
cblr-1782	175	6	mostly	mostly	ADV
cblr-1782	175	7	“	"	PUNCT
cblr-1782	175	8	backward	backward	ADV
cblr-1782	175	9	-	-	PUNCT
cblr-1782	175	10	looking	looking	NOUN
cblr-1782	175	11	”	"	PUNCT
cblr-1782	175	12	and	and	CCONJ
cblr-1782	175	13	are	be	AUX
cblr-1782	175	14	directly	directly	ADV
cblr-1782	175	15	relevant	relevant	ADJ
cblr-1782	175	16	for	for	ADP
cblr-1782	175	17	controlling	control	VERB
cblr-1782	175	18	the	the	DET
cblr-1782	175	19	agency	agency	NOUN
cblr-1782	175	20	problems	problem	NOUN
cblr-1782	175	21	of	of	ADP
cblr-1782	175	22	interested	interested	ADJ
cblr-1782	175	23	directors	director	NOUN
cblr-1782	175	24	.	.	PUNCT
cblr-1782	176	1	22	22	NUM
cblr-1782	176	2	see	see	VERB
cblr-1782	176	3	michael	michael	PROPN
cblr-1782	176	4	d.	d.	PROPN
cblr-1782	176	5	ryngaert	ryngaert	PROPN
cblr-1782	176	6	&	&	CCONJ
cblr-1782	176	7	shawn	shawn	PROPN
cblr-1782	176	8	e.	e.	PROPN
cblr-1782	176	9	thomas	thomas	PROPN
cblr-1782	176	10	,	,	PUNCT
cblr-1782	176	11	not	not	PART
cblr-1782	176	12	all	all	PRON
cblr-1782	176	13	related	related	ADJ
cblr-1782	176	14	party	party	NOUN
cblr-1782	176	15	transactions	transaction	NOUN
cblr-1782	176	16	(	(	PUNCT
cblr-1782	176	17	rpts	rpt	NOUN
cblr-1782	176	18	)	)	PUNCT
cblr-1782	176	19	are	be	AUX
cblr-1782	176	20	the	the	DET
cblr-1782	176	21	same	same	ADJ
cblr-1782	176	22	:	:	PUNCT
cblr-1782	176	23	ex	ex	NOUN
cblr-1782	176	24	-	-	NOUN
cblr-1782	176	25	ante	ante	NOUN
cblr-1782	176	26	vs.	vs.	ADP
cblr-1782	176	27	ex	ex	ADJ
cblr-1782	176	28	-	-	ADJ
cblr-1782	176	29	post	post	ADJ
cblr-1782	176	30	rpts	rpt	NOUN
cblr-1782	176	31	,	,	PUNCT
cblr-1782	176	32	50	50	NUM
cblr-1782	176	33	j.	j.	PROPN
cblr-1782	176	34	acct	acct	PROPN
cblr-1782	176	35	.	.	PUNCT
cblr-1782	177	1	res	re	NOUN
cblr-1782	177	2	.	.	PROPN
cblr-1782	178	1	845	845	NUM
cblr-1782	178	2	(	(	PUNCT
cblr-1782	178	3	2012	2012	NUM
cblr-1782	178	4	)	)	PUNCT
cblr-1782	178	5	;	;	PUNCT
cblr-1782	179	1	elaine	elaine	PROPN
cblr-1782	179	2	henry	henry	PROPN
cblr-1782	179	3	et	et	PROPN
cblr-1782	179	4	al	al	PROPN
cblr-1782	179	5	.	.	PROPN
cblr-1782	179	6	,	,	PUNCT
cblr-1782	179	7	the	the	DET
cblr-1782	179	8	role	role	NOUN
cblr-1782	179	9	of	of	ADP
cblr-1782	179	10	related	related	ADJ
cblr-1782	179	11	party	party	NOUN
cblr-1782	179	12	transactions	transaction	NOUN
cblr-1782	179	13	in	in	ADP
cblr-1782	179	14	fraudulent	fraudulent	ADJ
cblr-1782	179	15	financial	financial	ADJ
cblr-1782	179	16	reporting	reporting	NOUN
cblr-1782	179	17	,	,	PUNCT
cblr-1782	179	18	4	4	NUM
cblr-1782	179	19	j.	j.	PROPN
cblr-1782	179	20	forensic	forensic	PROPN
cblr-1782	179	21	&	&	CCONJ
cblr-1782	179	22	investigative	investigative	ADJ
cblr-1782	179	23	acct	acct	NOUN
cblr-1782	179	24	.	.	PUNCT
cblr-1782	180	1	186	186	NUM
cblr-1782	180	2	(	(	PUNCT
cblr-1782	180	3	2012	2012	NUM
cblr-1782	180	4	)	)	PUNCT
cblr-1782	180	5	;	;	PUNCT
cblr-1782	181	1	mark	mark	PROPN
cblr-1782	181	2	kohlbeck	kohlbeck	PROPN
cblr-1782	181	3	&	&	CCONJ
cblr-1782	181	4	brian	brian	PROPN
cblr-1782	181	5	w.	w.	PROPN
cblr-1782	181	6	mayhew	mayhew	PROPN
cblr-1782	181	7	,	,	PUNCT
cblr-1782	181	8	valuation	valuation	NOUN
cblr-1782	181	9	of	of	ADP
cblr-1782	181	10	firms	firm	NOUN
cblr-1782	181	11	that	that	PRON
cblr-1782	181	12	disclose	disclose	VERB
cblr-1782	181	13	related	related	ADJ
cblr-1782	181	14	party	party	NOUN
cblr-1782	181	15	transactions	transaction	NOUN
cblr-1782	181	16	,	,	PUNCT
cblr-1782	181	17	29	29	NUM
cblr-1782	181	18	j.	j.	PROPN
cblr-1782	181	19	acct	acct	PROPN
cblr-1782	181	20	.	.	PUNCT
cblr-1782	181	21	&	&	CCONJ
cblr-1782	181	22	pub	pub	NOUN
cblr-1782	181	23	.	.	PUNCT
cblr-1782	181	24	pol’y	pol’y	NOUN
cblr-1782	181	25	115	115	NUM
cblr-1782	181	26	(	(	PUNCT
cblr-1782	181	27	2010	2010	NUM
cblr-1782	181	28	)	)	PUNCT
cblr-1782	181	29	;	;	PUNCT
cblr-1782	181	30	simon	simon	PROPN
cblr-1782	181	31	johnson	johnson	PROPN
cblr-1782	181	32	et	et	PROPN
cblr-1782	181	33	al	al	PROPN
cblr-1782	181	34	.	.	PROPN
cblr-1782	181	35	,	,	PUNCT
cblr-1782	181	36	tunneling	tunneling	NOUN
cblr-1782	181	37	,	,	PUNCT
cblr-1782	181	38	90	90	NUM
cblr-1782	181	39	am	am	NOUN
cblr-1782	181	40	.	.	PUNCT
cblr-1782	182	1	econ	econ	PROPN
cblr-1782	182	2	.	.	PUNCT
cblr-1782	183	1	rev	rev	PROPN
cblr-1782	183	2	.	.	PROPN
cblr-1782	183	3	22	22	NUM
cblr-1782	183	4	(	(	PUNCT
cblr-1782	183	5	2000	2000	NUM
cblr-1782	183	6	)	)	PUNCT
cblr-1782	183	7	.	.	PUNCT
cblr-1782	184	1	23	23	NUM
cblr-1782	184	2	see	see	VERB
cblr-1782	184	3	simeon	simeon	PROPN
cblr-1782	184	4	djankov	djankov	PROPN
cblr-1782	184	5	et	et	PROPN
cblr-1782	184	6	al	al	PROPN
cblr-1782	184	7	.	.	PROPN
cblr-1782	184	8	,	,	PUNCT
cblr-1782	184	9	the	the	DET
cblr-1782	184	10	law	law	NOUN
cblr-1782	184	11	and	and	CCONJ
cblr-1782	184	12	economics	economic	NOUN
cblr-1782	184	13	of	of	ADP
cblr-1782	184	14	self	self	NOUN
cblr-1782	184	15	-	-	PUNCT
cblr-1782	184	16	dealing	dealing	NOUN
cblr-1782	184	17	,	,	PUNCT
cblr-1782	184	18	88	88	NUM
cblr-1782	184	19	j.	j.	NOUN
cblr-1782	184	20	of	of	ADP
cblr-1782	184	21	fin	fin	PROPN
cblr-1782	184	22	.	.	PUNCT
cblr-1782	185	1	econ	econ	PROPN
cblr-1782	185	2	.	.	PUNCT
cblr-1782	186	1	430	430	NUM
cblr-1782	186	2	(	(	PUNCT
cblr-1782	186	3	2008	2008	NUM
cblr-1782	186	4	)	)	PUNCT
cblr-1782	186	5	;	;	PUNCT
cblr-1782	186	6	luca	luca	PROPN
cblr-1782	186	7	enriques	enrique	NOUN
cblr-1782	186	8	,	,	PUNCT
cblr-1782	186	9	the	the	DET
cblr-1782	186	10	law	law	NOUN
cblr-1782	186	11	on	on	ADP
cblr-1782	186	12	company	company	NOUN
cblr-1782	186	13	directors	director	NOUN
cblr-1782	186	14	’	’	PART
cblr-1782	186	15	self	self	NOUN
cblr-1782	186	16	-	-	PUNCT
cblr-1782	186	17	dealing	dealing	NOUN
cblr-1782	186	18	:	:	PUNCT
cblr-1782	186	19	a	a	DET
cblr-1782	186	20	comparative	comparative	ADJ
cblr-1782	186	21	analysis	analysis	NOUN
cblr-1782	186	22	,	,	PUNCT
cblr-1782	186	23	2	2	NUM
cblr-1782	186	24	int’l	int’l	NUM
cblr-1782	186	25	&	&	CCONJ
cblr-1782	186	26	comp	comp	PROPN
cblr-1782	186	27	.	.	PUNCT
cblr-1782	187	1	corp	corp	PROPN
cblr-1782	187	2	.	.	PROPN
cblr-1782	188	1	l.j	l.j	PROPN
cblr-1782	188	2	.	.	PROPN
cblr-1782	188	3	297	297	NUM
cblr-1782	188	4	,	,	PUNCT
cblr-1782	188	5	331	331	NUM
cblr-1782	188	6	(	(	PUNCT
cblr-1782	188	7	2000	2000	NUM
cblr-1782	188	8	)	)	PUNCT
cblr-1782	188	9	.	.	PUNCT
cblr-1782	189	1	24	24	NUM
cblr-1782	189	2	see	see	VERB
cblr-1782	189	3	eric	eric	PROPN
cblr-1782	189	4	orts	orts	PROPN
cblr-1782	189	5	,	,	PUNCT
cblr-1782	189	6	conflict	conflict	NOUN
cblr-1782	189	7	of	of	ADP
cblr-1782	189	8	interest	interest	NOUN
cblr-1782	189	9	on	on	ADP
cblr-1782	189	10	corporate	corporate	ADJ
cblr-1782	189	11	boards	board	NOUN
cblr-1782	189	12	,	,	PUNCT
cblr-1782	189	13	in	in	ADP
cblr-1782	189	14	conflict	conflict	NOUN
cblr-1782	189	15	of	of	ADP
cblr-1782	189	16	interest	interest	NOUN
cblr-1782	189	17	in	in	ADP
cblr-1782	189	18	the	the	DET
cblr-1782	189	19	professions	profession	NOUN
cblr-1782	189	20	,	,	PUNCT
cblr-1782	189	21	129	129	NUM
cblr-1782	189	22	(	(	PUNCT
cblr-1782	189	23	michael	michael	PROPN
cblr-1782	189	24	davis	davis	PROPN
cblr-1782	189	25	&	&	CCONJ
cblr-1782	189	26	andrew	andrew	PROPN
cblr-1782	189	27	stark	stark	PROPN
cblr-1782	189	28	eds	eds	PROPN
cblr-1782	189	29	.	.	PROPN
cblr-1782	189	30	,	,	PUNCT
cblr-1782	189	31	2001	2001	NUM
cblr-1782	189	32	)	)	PUNCT
cblr-1782	189	33	(	(	PUNCT
cblr-1782	189	34	“	"	PUNCT
cblr-1782	189	35	traditional	traditional	ADJ
cblr-1782	189	36	conflicts	conflict	NOUN
cblr-1782	189	37	-	-	PUNCT
cblr-1782	189	38	of	of	ADP
cblr-1782	189	39	-	-	PUNCT
cblr-1782	189	40	interest	interest	NOUN
cblr-1782	189	41	rules	rule	NOUN
cblr-1782	189	42	include	include	VERB
cblr-1782	189	43	requirements	requirement	NOUN
cblr-1782	189	44	of	of	ADP
cblr-1782	189	45	disclosure	disclosure	NOUN
cblr-1782	189	46	,	,	PUNCT
cblr-1782	189	47	procedural	procedural	ADJ
cblr-1782	189	48	approval	approval	NOUN
cblr-1782	189	49	and	and	CCONJ
cblr-1782	189	50	ratification	ratification	NOUN
cblr-1782	189	51	by	by	ADP
cblr-1782	189	52	disinterested	disinterested	ADJ
cblr-1782	189	53	superiors	superior	NOUN
cblr-1782	189	54	,	,	PUNCT
cblr-1782	189	55	and	and	CCONJ
cblr-1782	189	56	judicial	judicial	ADJ
cblr-1782	189	57	review	review	NOUN
cblr-1782	189	58	for	for	ADP
cblr-1782	189	59	substantive	substantive	ADJ
cblr-1782	189	60	fairness	fairness	NOUN
cblr-1782	189	61	in	in	ADP
cblr-1782	189	62	situations	situation	NOUN
cblr-1782	189	63	in	in	ADP
cblr-1782	189	64	which	which	PRON
cblr-1782	189	65	financial	financial	ADJ
cblr-1782	189	66	or	or	CCONJ
cblr-1782	189	67	personal	personal	ADJ
cblr-1782	189	68	interests	interest	NOUN
cblr-1782	189	69	may	may	AUX
cblr-1782	189	70	compromise	compromise	VERB
cblr-1782	189	71	a	a	DET
cblr-1782	189	72	director	director	NOUN
cblr-1782	189	73	’s	’s	PART
cblr-1782	189	74	objectivity	objectivity	NOUN
cblr-1782	189	75	or	or	CCONJ
cblr-1782	189	76	loyalty	loyalty	NOUN
cblr-1782	189	77	to	to	ADP
cblr-1782	189	78	the	the	DET
cblr-1782	189	79	organization	organization	NOUN
cblr-1782	189	80	.	.	PUNCT
cblr-1782	189	81	”	"	PUNCT
cblr-1782	189	82	)	)	PUNCT
cblr-1782	189	83	.	.	PUNCT
cblr-1782	190	1	min	min	NOUN
cblr-1782	190	2	–	–	PUNCT
cblr-1782	190	3	final	final	ADJ
cblr-1782	190	4	no	no	NOUN
cblr-1782	190	5	.	.	PUNCT
cblr-1782	191	1	3:663	3:663	NUM
cblr-1782	191	2	]	]	X
cblr-1782	191	3	cooperative	cooperative	ADJ
cblr-1782	191	4	policing	policing	NOUN
cblr-1782	191	5	of	of	ADP
cblr-1782	191	6	rpts	rpt	NOUN
cblr-1782	191	7	677	677	NUM
cblr-1782	191	8	these	these	DET
cblr-1782	191	9	various	various	ADJ
cblr-1782	191	10	bodies	body	NOUN
cblr-1782	191	11	of	of	ADP
cblr-1782	191	12	regulation	regulation	NOUN
cblr-1782	191	13	can	can	AUX
cblr-1782	191	14	be	be	AUX
cblr-1782	191	15	categorized	categorize	VERB
cblr-1782	191	16	into	into	ADP
cblr-1782	191	17	two	two	NUM
cblr-1782	191	18	groups	group	NOUN
cblr-1782	191	19	depending	depend	VERB
cblr-1782	191	20	on	on	ADP
cblr-1782	191	21	the	the	DET
cblr-1782	191	22	stage	stage	NOUN
cblr-1782	191	23	of	of	ADP
cblr-1782	191	24	intervention.25	intervention.25	NOUN
cblr-1782	191	25	the	the	DET
cblr-1782	191	26	first	first	ADJ
cblr-1782	191	27	group	group	NOUN
cblr-1782	191	28	consists	consist	VERB
cblr-1782	191	29	of	of	ADP
cblr-1782	191	30	ex	ex	ADJ
cblr-1782	191	31	ante	ante	NOUN
cblr-1782	191	32	regulations	regulation	NOUN
cblr-1782	191	33	(	(	PUNCT
cblr-1782	191	34	or	or	CCONJ
cblr-1782	191	35	rules	rule	NOUN
cblr-1782	191	36	)	)	PUNCT
cblr-1782	191	37	that	that	PRON
cblr-1782	191	38	attempt	attempt	VERB
cblr-1782	191	39	to	to	PART
cblr-1782	191	40	screen	screen	VERB
cblr-1782	191	41	related	relate	VERB
cblr-1782	191	42	party	party	NOUN
cblr-1782	191	43	transactions	transaction	NOUN
cblr-1782	191	44	before	before	SCONJ
cblr-1782	191	45	they	they	PRON
cblr-1782	191	46	take	take	VERB
cblr-1782	191	47	place	place	NOUN
cblr-1782	191	48	.	.	PUNCT
cblr-1782	192	1	the	the	DET
cblr-1782	192	2	sec	sec	PROPN
cblr-1782	192	3	,	,	PUNCT
cblr-1782	192	4	for	for	ADP
cblr-1782	192	5	instance	instance	NOUN
cblr-1782	192	6	,	,	PUNCT
cblr-1782	192	7	recently	recently	ADV
cblr-1782	192	8	established	establish	VERB
cblr-1782	192	9	an	an	DET
cblr-1782	192	10	amended	amend	VERB
cblr-1782	192	11	regulation	regulation	NOUN
cblr-1782	192	12	requiring	require	VERB
cblr-1782	192	13	companies	company	NOUN
cblr-1782	192	14	to	to	PART
cblr-1782	192	15	describe	describe	VERB
cblr-1782	192	16	their	their	PRON
cblr-1782	192	17	general	general	ADJ
cblr-1782	192	18	procedural	procedural	ADJ
cblr-1782	192	19	guidelines	guideline	NOUN
cblr-1782	192	20	for	for	ADP
cblr-1782	192	21	the	the	DET
cblr-1782	192	22	review	review	NOUN
cblr-1782	192	23	and	and	CCONJ
cblr-1782	192	24	approval	approval	NOUN
cblr-1782	192	25	of	of	ADP
cblr-1782	192	26	related	related	ADJ
cblr-1782	192	27	party	party	NOUN
cblr-1782	192	28	transactions.26	transactions.26	PROPN
cblr-1782	192	29	another	another	DET
cblr-1782	192	30	important	important	ADJ
cblr-1782	192	31	ex	ex	X
cblr-1782	192	32	ante	ante	NOUN
cblr-1782	192	33	regulation	regulation	NOUN
cblr-1782	192	34	consists	consist	VERB
cblr-1782	192	35	of	of	ADP
cblr-1782	192	36	laws	law	NOUN
cblr-1782	192	37	passed	pass	VERB
cblr-1782	192	38	by	by	ADP
cblr-1782	192	39	state	state	NOUN
cblr-1782	192	40	legislatures	legislature	NOUN
cblr-1782	192	41	requiring	require	VERB
cblr-1782	192	42	disclosure	disclosure	NOUN
cblr-1782	192	43	of	of	ADP
cblr-1782	192	44	related	related	ADJ
cblr-1782	192	45	party	party	NOUN
cblr-1782	192	46	transactions	transaction	NOUN
cblr-1782	192	47	in	in	ADP
cblr-1782	192	48	order	order	NOUN
cblr-1782	192	49	to	to	PART
cblr-1782	192	50	receive	receive	VERB
cblr-1782	192	51	approval	approval	NOUN
cblr-1782	192	52	from	from	ADP
cblr-1782	192	53	disinterested	disinterested	ADJ
cblr-1782	192	54	directors	director	NOUN
cblr-1782	192	55	or	or	CCONJ
cblr-1782	192	56	shareholders	shareholder	NOUN
cblr-1782	192	57	before	before	SCONJ
cblr-1782	192	58	the	the	DET
cblr-1782	192	59	transactions	transaction	NOUN
cblr-1782	192	60	take	take	VERB
cblr-1782	192	61	effect.27	effect.27	NOUN
cblr-1782	192	62	major	major	ADJ
cblr-1782	192	63	stock	stock	NOUN
cblr-1782	192	64	exchanges	exchange	NOUN
cblr-1782	192	65	have	have	AUX
cblr-1782	192	66	also	also	ADV
cblr-1782	192	67	amended	amend	VERB
cblr-1782	192	68	their	their	PRON
cblr-1782	192	69	listing	listing	NOUN
cblr-1782	192	70	standards	standard	NOUN
cblr-1782	192	71	to	to	PART
cblr-1782	192	72	require	require	VERB
cblr-1782	192	73	listed	list	VERB
cblr-1782	192	74	companies	company	NOUN
cblr-1782	192	75	to	to	PART
cblr-1782	192	76	have	have	VERB
cblr-1782	192	77	appropriate	appropriate	ADJ
cblr-1782	192	78	board	board	NOUN
cblr-1782	192	79	committees	committee	NOUN
cblr-1782	192	80	,	,	PUNCT
cblr-1782	192	81	consisting	consist	VERB
cblr-1782	192	82	exclusively	exclusively	ADV
cblr-1782	192	83	of	of	ADP
cblr-1782	192	84	independent	independent	ADJ
cblr-1782	192	85	directors	director	NOUN
cblr-1782	192	86	,	,	PUNCT
cblr-1782	192	87	review	review	VERB
cblr-1782	192	88	related	relate	VERB
cblr-1782	192	89	party	party	NOUN
cblr-1782	192	90	transactions.28	transactions.28	NOUN
cblr-1782	192	91	the	the	DET
cblr-1782	192	92	second	second	ADJ
cblr-1782	192	93	group	group	NOUN
cblr-1782	192	94	consists	consist	VERB
cblr-1782	192	95	of	of	ADP
cblr-1782	192	96	ex	ex	ADJ
cblr-1782	192	97	post	post	NOUN
cblr-1782	192	98	regulations	regulation	NOUN
cblr-1782	192	99	that	that	PRON
cblr-1782	192	100	monitor	monitor	VERB
cblr-1782	192	101	the	the	DET
cblr-1782	192	102	related	relate	VERB
cblr-1782	192	103	party	party	NOUN
cblr-1782	192	104	transactions	transaction	NOUN
cblr-1782	192	105	after	after	SCONJ
cblr-1782	192	106	they	they	PRON
cblr-1782	192	107	have	have	AUX
cblr-1782	192	108	occurred	occur	VERB
cblr-1782	192	109	.	.	PUNCT
cblr-1782	193	1	ex	ex	PRON
cblr-1782	193	2	post	post	NOUN
cblr-1782	193	3	disclosure	disclosure	NOUN
cblr-1782	193	4	is	be	AUX
cblr-1782	193	5	one	one	NUM
cblr-1782	193	6	example	example	NOUN
cblr-1782	193	7	.	.	PUNCT
cblr-1782	194	1	in	in	ADP
cblr-1782	194	2	addition	addition	NOUN
cblr-1782	194	3	to	to	ADP
cblr-1782	194	4	the	the	DET
cblr-1782	194	5	financial	financial	ADJ
cblr-1782	194	6	accounting	accounting	PROPN
cblr-1782	194	7	standards	standards	PROPN
cblr-1782	194	8	board	board	PROPN
cblr-1782	194	9	’s	’s	PART
cblr-1782	194	10	(	(	PUNCT
cblr-1782	194	11	“	"	PUNCT
cblr-1782	194	12	fasb	fasb	NOUN
cblr-1782	194	13	”	"	PUNCT
cblr-1782	194	14	)	)	PUNCT
cblr-1782	194	15	accounting	accounting	NOUN
cblr-1782	194	16	standards	standard	NOUN
cblr-1782	194	17	codification	codification	NOUN
cblr-1782	194	18	(	(	PUNCT
cblr-1782	194	19	“	"	PUNCT
cblr-1782	194	20	asc	asc	PROPN
cblr-1782	194	21	”	"	PUNCT
cblr-1782	194	22	)	)	PUNCT
cblr-1782	194	23	topic	topic	NOUN
cblr-1782	194	24	850	850	NUM
cblr-1782	194	25	,	,	PUNCT
cblr-1782	194	26	which	which	PRON
cblr-1782	194	27	requires	require	VERB
cblr-1782	194	28	disclosure	disclosure	NOUN
cblr-1782	194	29	of	of	ADP
cblr-1782	194	30	material	material	NOUN
cblr-1782	194	31	related	relate	VERB
cblr-1782	194	32	party	party	NOUN
cblr-1782	194	33	transactions	transaction	NOUN
cblr-1782	194	34	in	in	ADP
cblr-1782	194	35	financial	financial	ADJ
cblr-1782	194	36	statements	statement	NOUN
cblr-1782	194	37	,	,	PUNCT
cblr-1782	194	38	sec	sec	PROPN
cblr-1782	194	39	regulation	regulation	NOUN
cblr-1782	194	40	s	s	PROPN
cblr-1782	194	41	-	-	PUNCT
cblr-1782	194	42	k	k	PROPN
cblr-1782	194	43	item	item	PROPN
cblr-1782	194	44	404(a	404(a	PROPN
cblr-1782	194	45	)	)	PUNCT
cblr-1782	194	46	requires	require	VERB
cblr-1782	194	47	publicly	publicly	ADV
cblr-1782	194	48	traded	trade	VERB
cblr-1782	194	49	corporations	corporation	NOUN
cblr-1782	194	50	to	to	PART
cblr-1782	194	51	disclose	disclose	VERB
cblr-1782	194	52	any	any	DET
cblr-1782	194	53	transaction	transaction	NOUN
cblr-1782	194	54	over	over	ADP
cblr-1782	194	55	$	$	SYM
cblr-1782	194	56	120,000	120,000	NUM
cblr-1782	194	57	that	that	PRON
cblr-1782	194	58	has	have	AUX
cblr-1782	194	59	occurred	occur	VERB
cblr-1782	194	60	since	since	SCONJ
cblr-1782	194	61	the	the	DET
cblr-1782	194	62	last	last	ADJ
cblr-1782	194	63	fiscal	fiscal	ADJ
cblr-1782	194	64	year	year	NOUN
cblr-1782	194	65	,	,	PUNCT
cblr-1782	194	66	or	or	CCONJ
cblr-1782	194	67	any	any	DET
cblr-1782	194	68	currently	currently	ADV
cblr-1782	194	69	-	-	PUNCT
cblr-1782	194	70	proposed	propose	VERB
cblr-1782	194	71	transaction	transaction	NOUN
cblr-1782	194	72	in	in	ADP
cblr-1782	194	73	which	which	PRON
cblr-1782	194	74	the	the	DET
cblr-1782	194	75	company	company	NOUN
cblr-1782	194	76	is	be	AUX
cblr-1782	194	77	a	a	DET
cblr-1782	194	78	participant	participant	NOUN
cblr-1782	194	79	and	and	CCONJ
cblr-1782	194	80	a	a	DET
cblr-1782	194	81	related	related	ADJ
cblr-1782	194	82	party	party	NOUN
cblr-1782	194	83	has	have	VERB
cblr-1782	194	84	a	a	DET
cblr-1782	194	85	direct	direct	ADJ
cblr-1782	194	86	or	or	CCONJ
cblr-1782	194	87	indirect	indirect	ADJ
cblr-1782	194	88	material	material	NOUN
cblr-1782	194	89	interest.29	interest.29	NOUN
cblr-1782	194	90	that	that	PRON
cblr-1782	194	91	disclosure	disclosure	NOUN
cblr-1782	194	92	must	must	AUX
cblr-1782	194	93	be	be	AUX
cblr-1782	194	94	made	make	VERB
cblr-1782	194	95	in	in	ADP
cblr-1782	194	96	both	both	CCONJ
cblr-1782	194	97	the	the	DET
cblr-1782	194	98	company	company	NOUN
cblr-1782	194	99	’s	’s	PART
cblr-1782	194	100	annual	annual	ADJ
cblr-1782	194	101	filing	filing	NOUN
cblr-1782	194	102	(	(	PUNCT
cblr-1782	194	103	10	10	NUM
cblr-1782	194	104	-	-	PUNCT
cblr-1782	194	105	k	k	NOUN
cblr-1782	194	106	)	)	PUNCT
cblr-1782	194	107	and	and	CCONJ
cblr-1782	194	108	its	its	PRON
cblr-1782	194	109	proxy	proxy	ADJ
cblr-1782	194	110	statements.30	statements.30	NOUN
cblr-1782	194	111	25	25	NUM
cblr-1782	194	112	for	for	ADP
cblr-1782	194	113	a	a	DET
cblr-1782	194	114	detailed	detailed	ADJ
cblr-1782	194	115	taxonomy	taxonomy	NOUN
cblr-1782	194	116	of	of	ADP
cblr-1782	194	117	the	the	DET
cblr-1782	194	118	regulations	regulation	NOUN
cblr-1782	194	119	,	,	PUNCT
cblr-1782	194	120	see	see	VERB
cblr-1782	194	121	vladimir	vladimir	NOUN
cblr-1782	194	122	atanasov	atanasov	PROPN
cblr-1782	194	123	et	et	PROPN
cblr-1782	194	124	al	al	PROPN
cblr-1782	194	125	.	.	PROPN
cblr-1782	194	126	,	,	PUNCT
cblr-1782	194	127	law	law	NOUN
cblr-1782	194	128	and	and	CCONJ
cblr-1782	194	129	tunneling	tunneling	NOUN
cblr-1782	194	130	,	,	PUNCT
cblr-1782	194	131	37	37	NUM
cblr-1782	194	132	j.	j.	PROPN
cblr-1782	194	133	corp	corp	PROPN
cblr-1782	194	134	.	.	PROPN
cblr-1782	194	135	l.	l.	PROPN
cblr-1782	194	136	1	1	NUM
cblr-1782	194	137	(	(	PUNCT
cblr-1782	194	138	2011	2011	NUM
cblr-1782	194	139	)	)	PUNCT
cblr-1782	194	140	.	.	PUNCT
cblr-1782	195	1	26	26	NUM
cblr-1782	195	2	17	17	NUM
cblr-1782	195	3	c.f.r	c.f.r	NOUN
cblr-1782	195	4	.	.	PUNCT
cblr-1782	196	1	§	§	PROPN
cblr-1782	196	2	229.404(b	229.404(b	NUM
cblr-1782	196	3	)	)	PUNCT
cblr-1782	196	4	(	(	PUNCT
cblr-1782	196	5	2012	2012	NUM
cblr-1782	196	6	)	)	PUNCT
cblr-1782	196	7	.	.	PUNCT
cblr-1782	197	1	27	27	NUM
cblr-1782	197	2	e.g.	e.g.	ADJ
cblr-1782	197	3	,	,	PUNCT
cblr-1782	197	4	del	del	PROPN
cblr-1782	197	5	.	.	PROPN
cblr-1782	197	6	code	code	PROPN
cblr-1782	197	7	ann	ann	PROPN
cblr-1782	197	8	.	.	PUNCT
cblr-1782	198	1	tit	tit	PROPN
cblr-1782	198	2	.	.	PROPN
cblr-1782	199	1	8	8	NUM
cblr-1782	199	2	,	,	PUNCT
cblr-1782	199	3	§	§	NOUN
cblr-1782	199	4	144	144	NUM
cblr-1782	199	5	(	(	PUNCT
cblr-1782	199	6	a)(1)–(2	a)(1)–(2	PROPN
cblr-1782	199	7	)	)	PUNCT
cblr-1782	199	8	(	(	PUNCT
cblr-1782	199	9	2010	2010	NUM
cblr-1782	199	10	)	)	PUNCT
cblr-1782	199	11	.	.	PUNCT
cblr-1782	200	1	28	28	NUM
cblr-1782	200	2	see	see	VERB
cblr-1782	200	3	,	,	PUNCT
cblr-1782	200	4	e.g.	e.g.	ADV
cblr-1782	200	5	,	,	PUNCT
cblr-1782	200	6	nyse	nyse	PROPN
cblr-1782	200	7	listed	list	VERB
cblr-1782	200	8	company	company	NOUN
cblr-1782	200	9	manual	manual	NOUN
cblr-1782	200	10	314.00	314.00	NUM
cblr-1782	200	11	,	,	PUNCT
cblr-1782	200	12	available	available	ADJ
cblr-1782	200	13	at	at	ADP
cblr-1782	200	14	http://perma.cc/y3va-sag9?type=image	http://perma.cc/y3va-sag9?type=image	NOUN
cblr-1782	200	15	.	.	PUNCT
cblr-1782	200	16	29	29	NUM
cblr-1782	200	17	17	17	NUM
cblr-1782	200	18	c.f.r	c.f.r	NOUN
cblr-1782	200	19	.	.	PUNCT
cblr-1782	201	1	§	§	PROPN
cblr-1782	201	2	229.404(a	229.404(a	PROPN
cblr-1782	201	3	)	)	PUNCT
cblr-1782	201	4	(	(	PUNCT
cblr-1782	201	5	2014	2014	NUM
cblr-1782	201	6	)	)	PUNCT
cblr-1782	201	7	.	.	PUNCT
cblr-1782	202	1	30	30	NUM
cblr-1782	202	2	17	17	NUM
cblr-1782	202	3	c.f.r	c.f.r	NOUN
cblr-1782	202	4	.	.	PUNCT
cblr-1782	203	1	§	§	PROPN
cblr-1782	203	2	229.10(a)(2	229.10(a)(2	NUM
cblr-1782	203	3	)	)	PUNCT
cblr-1782	203	4	(	(	PUNCT
cblr-1782	203	5	2014	2014	NUM
cblr-1782	203	6	)	)	PUNCT
cblr-1782	203	7	.	.	PUNCT
cblr-1782	204	1	min	min	NOUN
cblr-1782	204	2	–	–	PUNCT
cblr-1782	204	3	final	final	ADJ
cblr-1782	204	4	678	678	NUM
cblr-1782	204	5	columbia	columbia	PROPN
cblr-1782	204	6	business	business	NOUN
cblr-1782	204	7	law	law	PROPN
cblr-1782	204	8	review	review	NOUN
cblr-1782	205	1	[	[	X
cblr-1782	205	2	vol	vol	NOUN
cblr-1782	205	3	.	.	NOUN
cblr-1782	205	4	2014	2014	NUM
cblr-1782	205	5	table	table	NOUN
cblr-1782	205	6	2	2	NUM
cblr-1782	205	7	:	:	PUNCT
cblr-1782	205	8	regulations	regulation	NOUN
cblr-1782	205	9	on	on	ADP
cblr-1782	205	10	related	related	ADJ
cblr-1782	205	11	party	party	NOUN
cblr-1782	205	12	transactions	transaction	NOUN
cblr-1782	205	13	authority	authority	PROPN
cblr-1782	205	14	statute	statute	PROPN
cblr-1782	205	15	/	/	SYM
cblr-1782	205	16	reg	reg	PROPN
cblr-1782	205	17	.	.	PUNCT
cblr-1782	206	1	requirements	requirement	NOUN
cblr-1782	206	2	federal	federal	PROPN
cblr-1782	206	3	sec	sec	PROPN
cblr-1782	206	4	regulations	regulation	NOUN
cblr-1782	206	5	sec	sec	PROPN
cblr-1782	206	6	reg	reg	NOUN
cblr-1782	206	7	.	.	PUNCT
cblr-1782	207	1	s	s	X
cblr-1782	207	2	-	-	PUNCT
cblr-1782	207	3	k	k	ADJ
cblr-1782	207	4	item	item	NOUN
cblr-1782	207	5	404	404	NUM
cblr-1782	207	6	mandatory	mandatory	ADJ
cblr-1782	207	7	disclosure	disclosure	NOUN
cblr-1782	207	8	,	,	PUNCT
cblr-1782	207	9	implementation	implementation	NOUN
cblr-1782	207	10	of	of	ADP
cblr-1782	207	11	policies	policy	NOUN
cblr-1782	207	12	&	&	CCONJ
cblr-1782	207	13	procedures	procedure	NOUN
cblr-1782	207	14	on	on	ADP
cblr-1782	207	15	transactions	transaction	NOUN
cblr-1782	207	16	state	state	NOUN
cblr-1782	207	17	corporate	corporate	ADJ
cblr-1782	207	18	statute	statute	NOUN
cblr-1782	207	19	(	(	PUNCT
cblr-1782	207	20	safe	safe	ADJ
cblr-1782	207	21	harbor	harbor	NOUN
cblr-1782	207	22	provision	provision	NOUN
cblr-1782	207	23	)	)	PUNCT
cblr-1782	207	24	dgcl	dgcl	PROPN
cblr-1782	207	25	section	section	NOUN
cblr-1782	207	26	144	144	NUM
cblr-1782	207	27	disclosure	disclosure	NOUN
cblr-1782	207	28	&	&	CCONJ
cblr-1782	207	29	approval	approval	NOUN
cblr-1782	207	30	(	(	PUNCT
cblr-1782	207	31	by	by	ADP
cblr-1782	207	32	disinterested	disinterested	ADJ
cblr-1782	207	33	directors	director	NOUN
cblr-1782	207	34	or	or	CCONJ
cblr-1782	207	35	shareholders	shareholder	NOUN
cblr-1782	207	36	)	)	PUNCT
cblr-1782	207	37	,	,	PUNCT
cblr-1782	207	38	or	or	CCONJ
cblr-1782	207	39	approval	approval	NOUN
cblr-1782	207	40	&	&	CCONJ
cblr-1782	207	41	transactions	transactions	PROPN
cblr-1782	207	42	’	'	PUNCT
cblr-1782	207	43	fairness	fairness	NOUN
cblr-1782	207	44	fasb31	fasb31	NOUN
cblr-1782	207	45	fasb	fasb	PROPN
cblr-1782	207	46	asc	asc	PROPN
cblr-1782	207	47	topic	topic	NOUN
cblr-1782	207	48	850	850	NUM
cblr-1782	207	49	disclosure	disclosure	NOUN
cblr-1782	207	50	of	of	ADP
cblr-1782	207	51	material	material	NOUN
cblr-1782	207	52	related	relate	VERB
cblr-1782	207	53	party	party	NOUN
cblr-1782	207	54	transactions	transaction	NOUN
cblr-1782	207	55	exchange	exchange	NOUN
cblr-1782	207	56	listing	list	VERB
cblr-1782	207	57	standards	standard	NOUN
cblr-1782	207	58	nyse	nyse	PROPN
cblr-1782	207	59	listed	list	VERB
cblr-1782	207	60	company	company	NOUN
cblr-1782	207	61	manual	manual	NOUN
cblr-1782	207	62	314.00	314.00	NUM
cblr-1782	207	63	,	,	PUNCT
cblr-1782	207	64	nasdaq	nasdaq	NOUN
cblr-1782	207	65	listing	list	VERB
cblr-1782	207	66	rule	rule	NOUN
cblr-1782	207	67	5630	5630	NUM
cblr-1782	207	68	review	review	NOUN
cblr-1782	207	69	by	by	ADP
cblr-1782	207	70	appropriate	appropriate	ADJ
cblr-1782	207	71	committee	committee	NOUN
cblr-1782	207	72	charter	charter	NOUN
cblr-1782	207	73	provisions	provision	NOUN
cblr-1782	207	74	—	—	PUNCT
cblr-1782	207	75	deviation	deviation	NOUN
cblr-1782	207	76	from	from	ADP
cblr-1782	207	77	state	state	NOUN
cblr-1782	207	78	safe	safe	ADJ
cblr-1782	207	79	harbor	harbor	NOUN
cblr-1782	207	80	provision	provision	NOUN
cblr-1782	207	81	common	common	ADJ
cblr-1782	207	82	law	law	NOUN
cblr-1782	207	83	fiduciary	fiduciary	ADJ
cblr-1782	207	84	duty	duty	NOUN
cblr-1782	207	85	of	of	ADP
cblr-1782	207	86	loyalty	loyalty	NOUN
cblr-1782	207	87	fairness	fairness	NOUN
cblr-1782	207	88	test	test	NOUN
cblr-1782	207	89	pcaob32	pcaob32	PROPN
cblr-1782	207	90	standards33	standards33	PROPN
cblr-1782	207	91	pcaob	pcaob	PROPN
cblr-1782	207	92	standard	standard	PROPN
cblr-1782	207	93	no	no	PRON
cblr-1782	207	94	.	.	PROPN
cblr-1782	207	95	1834	1834	NUM
cblr-1782	207	96	accounting	accounting	NOUN
cblr-1782	207	97	firm	firm	NOUN
cblr-1782	207	98	’s	’s	PART
cblr-1782	207	99	duty	duty	NOUN
cblr-1782	207	100	to	to	PART
cblr-1782	207	101	review	review	VERB
cblr-1782	207	102	transactions	transaction	NOUN
cblr-1782	207	103	as	as	ADP
cblr-1782	207	104	outside	outside	ADP
cblr-1782	207	105	auditor	auditor	NOUN
cblr-1782	207	106	31	31	NUM
cblr-1782	207	107	financial	financial	ADJ
cblr-1782	207	108	accounting	accounting	NOUN
cblr-1782	207	109	standards	standard	NOUN
cblr-1782	207	110	board	board	NOUN
cblr-1782	207	111	.	.	PUNCT
cblr-1782	208	1	32	32	NUM
cblr-1782	208	2	public	public	ADJ
cblr-1782	208	3	company	company	NOUN
cblr-1782	208	4	accounting	accounting	NOUN
cblr-1782	208	5	oversight	oversight	NOUN
cblr-1782	208	6	board	board	NOUN
cblr-1782	208	7	.	.	PUNCT
cblr-1782	209	1	33	33	NUM
cblr-1782	209	2	according	accord	VERB
cblr-1782	209	3	to	to	ADP
cblr-1782	209	4	the	the	DET
cblr-1782	209	5	sec	sec	PROPN
cblr-1782	209	6	,	,	PUNCT
cblr-1782	209	7	“	"	PUNCT
cblr-1782	209	8	[	[	X
cblr-1782	209	9	t]he	t]he	ADV
cblr-1782	209	10	public	public	ADJ
cblr-1782	209	11	company	company	NOUN
cblr-1782	209	12	accounting	accounting	NOUN
cblr-1782	209	13	oversight	oversight	NOUN
cblr-1782	209	14	board	board	NOUN
cblr-1782	209	15	.	.	PUNCT
cblr-1782	209	16	.	.	PUNCT
cblr-1782	209	17	.	.	PUNCT
cblr-1782	209	18	is	be	AUX
cblr-1782	209	19	a	a	DET
cblr-1782	209	20	private	private	ADJ
cblr-1782	209	21	-	-	PUNCT
cblr-1782	209	22	sector	sector	NOUN
cblr-1782	209	23	,	,	PUNCT
cblr-1782	209	24	nonprofit	nonprofit	ADJ
cblr-1782	209	25	corporation	corporation	NOUN
cblr-1782	209	26	created	create	VERB
cblr-1782	209	27	by	by	ADP
cblr-1782	209	28	the	the	DET
cblr-1782	209	29	sarbanes	sarbanes	PROPN
cblr-1782	209	30	-	-	PUNCT
cblr-1782	209	31	oxley	oxley	ADJ
cblr-1782	209	32	act	act	NOUN
cblr-1782	209	33	of	of	ADP
cblr-1782	209	34	2002	2002	NUM
cblr-1782	209	35	to	to	PART
cblr-1782	209	36	oversee	oversee	VERB
cblr-1782	209	37	accounting	accounting	NOUN
cblr-1782	209	38	of	of	ADP
cblr-1782	209	39	professionals	professional	NOUN
cblr-1782	209	40	who	who	PRON
cblr-1782	209	41	provide	provide	VERB
cblr-1782	209	42	independent	independent	ADJ
cblr-1782	209	43	audit	audit	NOUN
cblr-1782	209	44	reports	report	NOUN
cblr-1782	209	45	for	for	ADP
cblr-1782	209	46	publicly	publicly	ADV
cblr-1782	209	47	traded	trade	VERB
cblr-1782	209	48	companies	company	NOUN
cblr-1782	209	49	.	.	PUNCT
cblr-1782	209	50	”	"	PUNCT
cblr-1782	210	1	sec	sec	PROPN
cblr-1782	210	2	,	,	PUNCT
cblr-1782	210	3	public	public	ADJ
cblr-1782	210	4	company	company	NOUN
cblr-1782	210	5	accounting	accounting	NOUN
cblr-1782	210	6	oversight	oversight	NOUN
cblr-1782	210	7	board	board	NOUN
cblr-1782	210	8	(	(	PUNCT
cblr-1782	210	9	pcaob	pcaob	NOUN
cblr-1782	210	10	)	)	PUNCT
cblr-1782	210	11	,	,	PUNCT
cblr-1782	210	12	sec.gov	sec.gov	ADJ
cblr-1782	210	13	,	,	PUNCT
cblr-1782	210	14	http://perma.cc/ums5-l6gp	http://perma.cc/ums5-l6gp	NOUN
cblr-1782	210	15	.	.	PUNCT
cblr-1782	211	1	34	34	NUM
cblr-1782	211	2	on	on	ADP
cblr-1782	211	3	june	june	PROPN
cblr-1782	211	4	10	10	NUM
cblr-1782	211	5	,	,	PUNCT
cblr-1782	211	6	2014	2014	NUM
cblr-1782	211	7	,	,	PUNCT
cblr-1782	211	8	the	the	DET
cblr-1782	211	9	pcaob	pcaob	NOUN
cblr-1782	211	10	released	release	VERB
cblr-1782	211	11	an	an	DET
cblr-1782	211	12	amendment	amendment	NOUN
cblr-1782	211	13	of	of	ADP
cblr-1782	211	14	the	the	DET
cblr-1782	211	15	standards	standard	NOUN
cblr-1782	211	16	for	for	ADP
cblr-1782	211	17	related	related	ADJ
cblr-1782	211	18	party	party	NOUN
cblr-1782	211	19	transactions	transaction	NOUN
cblr-1782	211	20	,	,	PUNCT
cblr-1782	211	21	which	which	PRON
cblr-1782	211	22	requires	require	VERB
cblr-1782	211	23	auditors	auditor	NOUN
cblr-1782	211	24	to	to	PART
cblr-1782	211	25	“	"	PUNCT
cblr-1782	211	26	obtain	obtain	VERB
cblr-1782	211	27	sufficient	sufficient	ADJ
cblr-1782	211	28	appropriate	appropriate	ADJ
cblr-1782	211	29	audit	audit	NOUN
cblr-1782	211	30	evidence	evidence	NOUN
cblr-1782	211	31	to	to	PART
cblr-1782	211	32	determine	determine	VERB
cblr-1782	211	33	whether	whether	SCONJ
cblr-1782	211	34	related	related	ADJ
cblr-1782	211	35	parties	party	NOUN
cblr-1782	211	36	and	and	CCONJ
cblr-1782	211	37	relationships	relationship	NOUN
cblr-1782	211	38	and	and	CCONJ
cblr-1782	211	39	transactions	transaction	NOUN
cblr-1782	211	40	with	with	ADP
cblr-1782	211	41	related	related	ADJ
cblr-1782	211	42	parties	party	NOUN
cblr-1782	211	43	have	have	AUX
cblr-1782	211	44	been	be	AUX
cblr-1782	211	45	properly	properly	ADV
cblr-1782	211	46	identified	identify	VERB
cblr-1782	211	47	,	,	PUNCT
cblr-1782	211	48	accounted	account	VERB
cblr-1782	211	49	for	for	ADP
cblr-1782	211	50	,	,	PUNCT
cblr-1782	211	51	and	and	CCONJ
cblr-1782	211	52	disclosed	disclose	VERB
cblr-1782	211	53	in	in	ADP
cblr-1782	211	54	the	the	DET
cblr-1782	211	55	financial	financial	ADJ
cblr-1782	211	56	statements	statement	NOUN
cblr-1782	211	57	.	.	PUNCT
cblr-1782	211	58	”	"	PUNCT
cblr-1782	212	1	auditing	auditing	NOUN
cblr-1782	212	2	standard	standard	NOUN
cblr-1782	212	3	no	no	INTJ
cblr-1782	212	4	.	.	PROPN
cblr-1782	212	5	18	18	NUM
cblr-1782	212	6	:	:	PUNCT
cblr-1782	212	7	amendment	amendment	NOUN
cblr-1782	212	8	to	to	ADP
cblr-1782	212	9	certain	certain	ADJ
cblr-1782	212	10	pcaob	pcaob	NOUN
cblr-1782	212	11	min	min	PROPN
cblr-1782	212	12	–	–	PUNCT
cblr-1782	212	13	final	final	ADJ
cblr-1782	212	14	no	no	NOUN
cblr-1782	212	15	.	.	PUNCT
cblr-1782	213	1	3:663	3:663	NUM
cblr-1782	213	2	]	]	X
cblr-1782	213	3	cooperative	cooperative	ADJ
cblr-1782	213	4	policing	policing	NOUN
cblr-1782	213	5	of	of	ADP
cblr-1782	213	6	rpts	rpt	NOUN
cblr-1782	213	7	679	679	NUM
cblr-1782	213	8	in	in	ADP
cblr-1782	213	9	addition	addition	NOUN
cblr-1782	213	10	to	to	ADP
cblr-1782	213	11	the	the	DET
cblr-1782	213	12	corporate	corporate	ADJ
cblr-1782	213	13	and	and	CCONJ
cblr-1782	213	14	securities	security	NOUN
cblr-1782	213	15	regulations	regulation	NOUN
cblr-1782	213	16	that	that	PRON
cblr-1782	213	17	directly	directly	ADV
cblr-1782	213	18	impose	impose	VERB
cblr-1782	213	19	disclosure	disclosure	NOUN
cblr-1782	213	20	obligations	obligation	NOUN
cblr-1782	213	21	on	on	ADP
cblr-1782	213	22	corporations	corporation	NOUN
cblr-1782	213	23	,	,	PUNCT
cblr-1782	213	24	the	the	DET
cblr-1782	213	25	sarbanes	sarbanes	PROPN
cblr-1782	213	26	-	-	PUNCT
cblr-1782	213	27	oxley	oxley	ADJ
cblr-1782	213	28	act	act	NOUN
cblr-1782	213	29	requires	require	VERB
cblr-1782	213	30	accounting	accounting	NOUN
cblr-1782	213	31	firms	firm	NOUN
cblr-1782	213	32	that	that	PRON
cblr-1782	213	33	audit	audit	VERB
cblr-1782	213	34	public	public	ADJ
cblr-1782	213	35	companies	company	NOUN
cblr-1782	213	36	to	to	PART
cblr-1782	213	37	register	register	VERB
cblr-1782	213	38	with	with	ADP
cblr-1782	213	39	the	the	DET
cblr-1782	213	40	pcaob	pcaob	NOUN
cblr-1782	213	41	and	and	CCONJ
cblr-1782	213	42	adhere	adhere	VERB
cblr-1782	213	43	to	to	ADP
cblr-1782	213	44	professional	professional	ADJ
cblr-1782	213	45	standards	standard	NOUN
cblr-1782	213	46	established	establish	VERB
cblr-1782	213	47	by	by	ADP
cblr-1782	213	48	that	that	DET
cblr-1782	213	49	board.35	board.35	NOUN
cblr-1782	213	50	according	accord	VERB
cblr-1782	213	51	to	to	ADP
cblr-1782	213	52	those	those	DET
cblr-1782	213	53	standards	standard	NOUN
cblr-1782	213	54	,	,	PUNCT
cblr-1782	213	55	an	an	DET
cblr-1782	213	56	accounting	accounting	NOUN
cblr-1782	213	57	firm	firm	NOUN
cblr-1782	213	58	,	,	PUNCT
cblr-1782	213	59	as	as	ADP
cblr-1782	213	60	an	an	DET
cblr-1782	213	61	outside	outside	ADJ
cblr-1782	213	62	auditor	auditor	NOUN
cblr-1782	213	63	,	,	PUNCT
cblr-1782	213	64	has	have	VERB
cblr-1782	213	65	a	a	DET
cblr-1782	213	66	duty	duty	NOUN
cblr-1782	213	67	to	to	PART
cblr-1782	213	68	ex	ex	VERB
cblr-1782	213	69	post	post	VERB
cblr-1782	213	70	review	review	VERB
cblr-1782	213	71	the	the	DET
cblr-1782	213	72	related	relate	VERB
cblr-1782	213	73	party	party	NOUN
cblr-1782	213	74	transactions	transaction	NOUN
cblr-1782	213	75	of	of	ADP
cblr-1782	213	76	the	the	DET
cblr-1782	213	77	companies	company	NOUN
cblr-1782	213	78	it	it	PRON
cblr-1782	213	79	audits	audit	VERB
cblr-1782	213	80	.	.	PUNCT
cblr-1782	214	1	these	these	DET
cblr-1782	214	2	reviews	review	NOUN
cblr-1782	214	3	are	be	AUX
cblr-1782	214	4	in	in	ADP
cblr-1782	214	5	addition	addition	NOUN
cblr-1782	214	6	to	to	ADP
cblr-1782	214	7	the	the	DET
cblr-1782	214	8	company	company	NOUN
cblr-1782	214	9	audit	audit	NOUN
cblr-1782	214	10	committee	committee	NOUN
cblr-1782	214	11	’s	’s	PART
cblr-1782	214	12	ex	ex	X
cblr-1782	214	13	ante	ante	PROPN
cblr-1782	214	14	review	review	NOUN
cblr-1782	214	15	of	of	ADP
cblr-1782	214	16	the	the	DET
cblr-1782	214	17	transactions	transaction	NOUN
cblr-1782	214	18	.	.	PUNCT
cblr-1782	215	1	judicial	judicial	ADJ
cblr-1782	215	2	review	review	NOUN
cblr-1782	215	3	,	,	PUNCT
cblr-1782	215	4	through	through	ADP
cblr-1782	215	5	litigation	litigation	NOUN
cblr-1782	215	6	,	,	PUNCT
cblr-1782	215	7	is	be	AUX
cblr-1782	215	8	another	another	DET
cblr-1782	215	9	form	form	NOUN
cblr-1782	215	10	of	of	ADP
cblr-1782	215	11	ex	ex	ADJ
cblr-1782	215	12	post	post	NOUN
cblr-1782	215	13	control	control	NOUN
cblr-1782	215	14	over	over	ADP
cblr-1782	215	15	related	related	ADJ
cblr-1782	215	16	party	party	NOUN
cblr-1782	215	17	transactions	transaction	NOUN
cblr-1782	215	18	.	.	PUNCT
cblr-1782	216	1	it	it	PRON
cblr-1782	216	2	is	be	AUX
cblr-1782	216	3	distinct	distinct	ADJ
cblr-1782	216	4	from	from	ADP
cblr-1782	216	5	other	other	ADJ
cblr-1782	216	6	regulations	regulation	NOUN
cblr-1782	216	7	because	because	SCONJ
cblr-1782	216	8	it	it	PRON
cblr-1782	216	9	applies	apply	VERB
cblr-1782	216	10	only	only	ADV
cblr-1782	216	11	when	when	SCONJ
cblr-1782	216	12	a	a	DET
cblr-1782	216	13	shareholder	shareholder	NOUN
cblr-1782	216	14	brings	bring	VERB
cblr-1782	216	15	suit	suit	NOUN
cblr-1782	216	16	,	,	PUNCT
cblr-1782	216	17	most	most	ADV
cblr-1782	216	18	often	often	ADV
cblr-1782	216	19	alleging	allege	VERB
cblr-1782	216	20	breach	breach	NOUN
cblr-1782	216	21	of	of	ADP
cblr-1782	216	22	the	the	DET
cblr-1782	216	23	fiduciary	fiduciary	ADJ
cblr-1782	216	24	duty	duty	NOUN
cblr-1782	216	25	of	of	ADP
cblr-1782	216	26	loyalty	loyalty	NOUN
cblr-1782	216	27	.	.	PUNCT
cblr-1782	217	1	in	in	ADP
cblr-1782	217	2	most	most	ADJ
cblr-1782	217	3	cases	case	NOUN
cblr-1782	217	4	,	,	PUNCT
cblr-1782	217	5	judicial	judicial	ADJ
cblr-1782	217	6	review	review	NOUN
cblr-1782	217	7	in	in	ADP
cblr-1782	217	8	litigation	litigation	NOUN
cblr-1782	217	9	is	be	AUX
cblr-1782	217	10	the	the	DET
cblr-1782	217	11	formal	formal	ADJ
cblr-1782	217	12	check	check	NOUN
cblr-1782	217	13	on	on	ADP
cblr-1782	217	14	the	the	DET
cblr-1782	217	15	related	relate	VERB
cblr-1782	217	16	party	party	NOUN
cblr-1782	217	17	transactions.36	transactions.36	NOUN
cblr-1782	217	18	once	once	ADV
cblr-1782	217	19	a	a	DET
cblr-1782	217	20	shareholder	shareholder	NOUN
cblr-1782	217	21	-	-	PUNCT
cblr-1782	217	22	plaintiff	plaintiff	NOUN
cblr-1782	217	23	demonstrates	demonstrate	VERB
cblr-1782	217	24	a	a	DET
cblr-1782	217	25	conflict	conflict	NOUN
cblr-1782	217	26	of	of	ADP
cblr-1782	217	27	interest	interest	NOUN
cblr-1782	217	28	,	,	PUNCT
cblr-1782	217	29	the	the	DET
cblr-1782	217	30	director	director	NOUN
cblr-1782	217	31	-	-	PUNCT
cblr-1782	217	32	defendant	defendant	NOUN
cblr-1782	217	33	bears	bear	VERB
cblr-1782	217	34	the	the	DET
cblr-1782	217	35	burden	burden	NOUN
cblr-1782	217	36	of	of	ADP
cblr-1782	217	37	proof	proof	NOUN
cblr-1782	217	38	in	in	ADP
cblr-1782	217	39	showing	show	VERB
cblr-1782	217	40	the	the	DET
cblr-1782	217	41	fairness	fairness	NOUN
cblr-1782	217	42	of	of	ADP
cblr-1782	217	43	the	the	DET
cblr-1782	217	44	transaction	transaction	NOUN
cblr-1782	217	45	.	.	PUNCT
cblr-1782	218	1	this	this	DET
cblr-1782	218	2	fairness	fairness	NOUN
cblr-1782	218	3	test	test	NOUN
cblr-1782	218	4	is	be	AUX
cblr-1782	218	5	one	one	NUM
cblr-1782	218	6	of	of	ADP
cblr-1782	218	7	the	the	DET
cblr-1782	218	8	highest	high	ADJ
cblr-1782	218	9	standards	standard	NOUN
cblr-1782	218	10	limiting	limit	VERB
cblr-1782	218	11	directors	director	NOUN
cblr-1782	218	12	’	'	PUNCT
cblr-1782	218	13	discretion	discretion	NOUN
cblr-1782	218	14	.	.	PUNCT
cblr-1782	219	1	the	the	DET
cblr-1782	219	2	following	follow	VERB
cblr-1782	219	3	table	table	NOUN
cblr-1782	219	4	categorizes	categorize	VERB
cblr-1782	219	5	various	various	ADJ
cblr-1782	219	6	regulations	regulation	NOUN
cblr-1782	219	7	of	of	ADP
cblr-1782	219	8	related	related	ADJ
cblr-1782	219	9	party	party	NOUN
cblr-1782	219	10	transactions	transaction	NOUN
cblr-1782	219	11	depending	depend	VERB
cblr-1782	219	12	on	on	ADP
cblr-1782	219	13	the	the	DET
cblr-1782	219	14	stage	stage	NOUN
cblr-1782	219	15	of	of	ADP
cblr-1782	219	16	the	the	DET
cblr-1782	219	17	intervention	intervention	NOUN
cblr-1782	219	18	.	.	PUNCT
cblr-1782	220	1	this	this	DET
cblr-1782	220	2	article	article	NOUN
cblr-1782	220	3	’s	’s	PART
cblr-1782	220	4	principal	principal	ADJ
cblr-1782	220	5	focus	focus	NOUN
cblr-1782	220	6	is	be	AUX
cblr-1782	220	7	on	on	ADP
cblr-1782	220	8	the	the	DET
cblr-1782	220	9	federal	federal	ADJ
cblr-1782	220	10	securities	security	NOUN
cblr-1782	220	11	regulations	regulation	NOUN
cblr-1782	220	12	and	and	CCONJ
cblr-1782	220	13	state	state	NOUN
cblr-1782	220	14	corporate	corporate	ADJ
cblr-1782	220	15	laws	law	NOUN
cblr-1782	220	16	.	.	PUNCT
cblr-1782	221	1	auditing	auditing	NOUN
cblr-1782	221	2	standards	standard	NOUN
cblr-1782	221	3	regarding	regard	VERB
cblr-1782	221	4	significant	significant	ADJ
cblr-1782	221	5	unusual	unusual	ADJ
cblr-1782	221	6	transactions	transaction	NOUN
cblr-1782	221	7	,	,	PUNCT
cblr-1782	221	8	pcaob	pcaob	NOUN
cblr-1782	221	9	release	release	VERB
cblr-1782	221	10	no	no	PRON
cblr-1782	221	11	.	.	NOUN
cblr-1782	221	12	2014	2014	NUM
cblr-1782	221	13	-	-	SYM
cblr-1782	221	14	002	002	NUM
cblr-1782	221	15	,	,	PUNCT
cblr-1782	221	16	app	app	X
cblr-1782	221	17	.	.	PUNCT
cblr-1782	222	1	at	at	ADP
cblr-1782	222	2	a1	a1	PROPN
cblr-1782	222	3	-	-	PUNCT
cblr-1782	222	4	1	1	NUM
cblr-1782	222	5	,	,	PUNCT
cblr-1782	222	6	available	available	ADJ
cblr-1782	222	7	at	at	ADP
cblr-1782	222	8	http://perma.cc/be5xd732	http://perma.cc/be5xd732	PROPN
cblr-1782	222	9	.	.	PROPN
cblr-1782	222	10	35	35	NUM
cblr-1782	222	11	public	public	ADJ
cblr-1782	222	12	company	company	NOUN
cblr-1782	222	13	accounting	accounting	NOUN
cblr-1782	222	14	oversight	oversight	NOUN
cblr-1782	222	15	board	board	NOUN
cblr-1782	222	16	;	;	PUNCT
cblr-1782	222	17	order	order	NOUN
cblr-1782	222	18	approving	approve	VERB
cblr-1782	222	19	proposed	propose	VERB
cblr-1782	222	20	technical	technical	ADJ
cblr-1782	222	21	amendments	amendment	NOUN
cblr-1782	222	22	to	to	PART
cblr-1782	222	23	interim	interim	ADJ
cblr-1782	222	24	standards	standard	NOUN
cblr-1782	222	25	rules	rule	NOUN
cblr-1782	222	26	,	,	PUNCT
cblr-1782	222	27	69	69	NUM
cblr-1782	222	28	fed	feed	VERB
cblr-1782	222	29	.	.	PUNCT
cblr-1782	223	1	reg	reg	PROPN
cblr-1782	223	2	.	.	PROPN
cblr-1782	224	1	24,199	24,199	NUM
cblr-1782	224	2	(	(	PUNCT
cblr-1782	224	3	apr	apr	PROPN
cblr-1782	224	4	.	.	PROPN
cblr-1782	224	5	28	28	NUM
cblr-1782	224	6	,	,	PUNCT
cblr-1782	224	7	2004	2004	NUM
cblr-1782	224	8	)	)	PUNCT
cblr-1782	224	9	;	;	PUNCT
cblr-1782	224	10	order	order	NOUN
cblr-1782	224	11	regarding	regard	VERB
cblr-1782	224	12	section	section	NOUN
cblr-1782	224	13	101(d	101(d	NUM
cblr-1782	224	14	)	)	PUNCT
cblr-1782	224	15	of	of	ADP
cblr-1782	224	16	the	the	DET
cblr-1782	224	17	sarbanesoxley	sarbanesoxley	NOUN
cblr-1782	224	18	act	act	NOUN
cblr-1782	224	19	of	of	ADP
cblr-1782	224	20	2002	2002	NUM
cblr-1782	224	21	,	,	PUNCT
cblr-1782	224	22	68	68	NUM
cblr-1782	224	23	fed	feed	VERB
cblr-1782	224	24	.	.	PUNCT
cblr-1782	225	1	reg	reg	PROPN
cblr-1782	225	2	.	.	PUNCT
cblr-1782	226	1	23,336	23,336	NUM
cblr-1782	226	2	(	(	PUNCT
cblr-1782	226	3	apr	apr	PROPN
cblr-1782	226	4	.	.	PROPN
cblr-1782	226	5	25	25	NUM
cblr-1782	226	6	,	,	PUNCT
cblr-1782	226	7	2003	2003	NUM
cblr-1782	226	8	)	)	PUNCT
cblr-1782	226	9	.	.	PUNCT
cblr-1782	227	1	36	36	NUM
cblr-1782	228	1	although	although	SCONJ
cblr-1782	228	2	not	not	PART
cblr-1782	228	3	as	as	ADV
cblr-1782	228	4	effective	effective	ADJ
cblr-1782	228	5	as	as	ADP
cblr-1782	228	6	litigation	litigation	NOUN
cblr-1782	228	7	as	as	ADP
cblr-1782	228	8	the	the	DET
cblr-1782	228	9	formal	formal	ADJ
cblr-1782	228	10	check	check	NOUN
cblr-1782	228	11	,	,	PUNCT
cblr-1782	228	12	reputation	reputation	NOUN
cblr-1782	228	13	functions	function	NOUN
cblr-1782	228	14	as	as	ADP
cblr-1782	228	15	an	an	DET
cblr-1782	228	16	informal	informal	ADJ
cblr-1782	228	17	check	check	NOUN
cblr-1782	228	18	on	on	ADP
cblr-1782	228	19	related	related	ADJ
cblr-1782	228	20	party	party	NOUN
cblr-1782	228	21	transactions	transaction	NOUN
cblr-1782	228	22	.	.	PUNCT
cblr-1782	229	1	a	a	DET
cblr-1782	229	2	company	company	NOUN
cblr-1782	229	3	that	that	PRON
cblr-1782	229	4	undertakes	undertake	VERB
cblr-1782	229	5	a	a	DET
cblr-1782	229	6	harmful	harmful	ADJ
cblr-1782	229	7	related	relate	VERB
cblr-1782	229	8	party	party	NOUN
cblr-1782	229	9	transaction	transaction	NOUN
cblr-1782	229	10	can	can	AUX
cblr-1782	229	11	face	face	VERB
cblr-1782	229	12	adverse	adverse	ADJ
cblr-1782	229	13	consequences	consequence	NOUN
cblr-1782	229	14	in	in	ADP
cblr-1782	229	15	the	the	DET
cblr-1782	229	16	capital	capital	NOUN
cblr-1782	229	17	markets	market	NOUN
cblr-1782	229	18	when	when	SCONJ
cblr-1782	229	19	such	such	DET
cblr-1782	229	20	a	a	DET
cblr-1782	229	21	transaction	transaction	NOUN
cblr-1782	229	22	is	be	AUX
cblr-1782	229	23	disclosed	disclose	VERB
cblr-1782	229	24	to	to	ADP
cblr-1782	229	25	the	the	DET
cblr-1782	229	26	investors	investor	NOUN
cblr-1782	229	27	even	even	ADV
cblr-1782	229	28	if	if	SCONJ
cblr-1782	229	29	it	it	PRON
cblr-1782	229	30	is	be	AUX
cblr-1782	229	31	not	not	PART
cblr-1782	229	32	challenged	challenge	VERB
cblr-1782	229	33	in	in	ADP
cblr-1782	229	34	court	court	NOUN
cblr-1782	229	35	.	.	PUNCT
cblr-1782	230	1	this	this	DET
cblr-1782	230	2	kind	kind	NOUN
cblr-1782	230	3	of	of	ADP
cblr-1782	230	4	informal	informal	ADJ
cblr-1782	230	5	mechanism	mechanism	NOUN
cblr-1782	230	6	may	may	AUX
cblr-1782	230	7	result	result	VERB
cblr-1782	230	8	in	in	ADP
cblr-1782	230	9	serious	serious	ADJ
cblr-1782	230	10	consequences	consequence	NOUN
cblr-1782	230	11	,	,	PUNCT
cblr-1782	230	12	and	and	CCONJ
cblr-1782	230	13	enhancing	enhance	VERB
cblr-1782	230	14	disclosure	disclosure	NOUN
cblr-1782	230	15	regulations	regulation	NOUN
cblr-1782	230	16	can	can	AUX
cblr-1782	230	17	facilitate	facilitate	VERB
cblr-1782	230	18	such	such	ADJ
cblr-1782	230	19	informal	informal	ADJ
cblr-1782	230	20	mechanisms	mechanism	NOUN
cblr-1782	230	21	.	.	PUNCT
cblr-1782	231	1	min	min	NOUN
cblr-1782	231	2	–	–	PUNCT
cblr-1782	231	3	final	final	ADJ
cblr-1782	231	4	680	680	NUM
cblr-1782	231	5	columbia	columbia	PROPN
cblr-1782	231	6	business	business	NOUN
cblr-1782	231	7	law	law	NOUN
cblr-1782	231	8	review	review	NOUN
cblr-1782	231	9	[	[	X
cblr-1782	231	10	vol	vol	NOUN
cblr-1782	231	11	.	.	NOUN
cblr-1782	231	12	2014	2014	NUM
cblr-1782	231	13	table	table	NOUN
cblr-1782	231	14	3	3	NUM
cblr-1782	231	15	:	:	PUNCT
cblr-1782	231	16	ex	ex	X
cblr-1782	231	17	ante	ante	NOUN
cblr-1782	231	18	and	and	CCONJ
cblr-1782	231	19	ex	ex	ADJ
cblr-1782	231	20	post	post	NOUN
cblr-1782	231	21	regulations	regulation	NOUN
cblr-1782	231	22	on	on	ADP
cblr-1782	231	23	related	related	ADJ
cblr-1782	231	24	party	party	NOUN
cblr-1782	231	25	transactions	transaction	NOUN
cblr-1782	231	26	ex	ex	X
cblr-1782	231	27	ante	ante	VERB
cblr-1782	231	28	ex	ex	PRON
cblr-1782	231	29	post	post	X
cblr-1782	231	30	related	relate	VERB
cblr-1782	231	31	party	party	NOUN
cblr-1782	231	32	transaction	transaction	NOUN
cblr-1782	231	33	policy	policy	NOUN
cblr-1782	231	34	and	and	CCONJ
cblr-1782	231	35	procedures	procedure	NOUN
cblr-1782	231	36	(	(	PUNCT
cblr-1782	231	37	item	item	NOUN
cblr-1782	231	38	404(b)(1	404(b)(1	NUM
cblr-1782	231	39	)	)	PUNCT
cblr-1782	231	40	)	)	PUNCT
cblr-1782	231	41	—	—	PUNCT
cblr-1782	231	42	internal	internal	ADJ
cblr-1782	231	43	disclosure	disclosure	NOUN
cblr-1782	231	44	by	by	ADP
cblr-1782	231	45	related	related	ADJ
cblr-1782	231	46	party37	party37	NOUN
cblr-1782	231	47	(	(	PUNCT
cblr-1782	231	48	state	state	NOUN
cblr-1782	231	49	safe	safe	ADJ
cblr-1782	231	50	harbor	harbor	NOUN
cblr-1782	231	51	provision	provision	NOUN
cblr-1782	231	52	)	)	PUNCT
cblr-1782	231	53	external	external	ADJ
cblr-1782	231	54	disclosure	disclosure	NOUN
cblr-1782	231	55	by	by	ADP
cblr-1782	231	56	approving	approve	VERB
cblr-1782	231	57	committee	committee	NOUN
cblr-1782	231	58	(	(	PUNCT
cblr-1782	231	59	item	item	PROPN
cblr-1782	231	60	404(a)(1	404(a)(1	PROPN
cblr-1782	231	61	)	)	PUNCT
cblr-1782	231	62	)	)	PUNCT
cblr-1782	231	63	approval	approval	NOUN
cblr-1782	231	64	by	by	ADP
cblr-1782	231	65	disinterested	disinterested	ADJ
cblr-1782	231	66	directors	director	NOUN
cblr-1782	231	67	(	(	PUNCT
cblr-1782	231	68	state	state	NOUN
cblr-1782	231	69	safe	safe	ADJ
cblr-1782	231	70	harbor	harbor	NOUN
cblr-1782	231	71	provision	provision	NOUN
cblr-1782	231	72	)	)	PUNCT
cblr-1782	231	73	ratification	ratification	NOUN
cblr-1782	231	74	by	by	ADP
cblr-1782	231	75	shareholders	shareholder	NOUN
cblr-1782	231	76	(	(	PUNCT
cblr-1782	231	77	state	state	NOUN
cblr-1782	231	78	safe	safe	ADJ
cblr-1782	231	79	harbor	harbor	NOUN
cblr-1782	231	80	provision	provision	NOUN
cblr-1782	231	81	)	)	PUNCT
cblr-1782	231	82	review	review	NOUN
cblr-1782	231	83	by	by	ADP
cblr-1782	231	84	appropriate	appropriate	ADJ
cblr-1782	231	85	committee	committee	NOUN
cblr-1782	231	86	(	(	PUNCT
cblr-1782	231	87	stock	stock	NOUN
cblr-1782	231	88	exchange	exchange	NOUN
cblr-1782	231	89	listing	list	VERB
cblr-1782	231	90	standards	standard	NOUN
cblr-1782	231	91	)	)	PUNCT
cblr-1782	231	92	review	review	NOUN
cblr-1782	231	93	by	by	ADP
cblr-1782	231	94	outside	outside	ADJ
cblr-1782	231	95	auditors	auditor	NOUN
cblr-1782	231	96	(	(	PUNCT
cblr-1782	231	97	pcaob	pcaob	NOUN
cblr-1782	231	98	standard	standard	NOUN
cblr-1782	231	99	)	)	PUNCT
cblr-1782	231	100	—	—	PUNCT
cblr-1782	231	101	judicial	judicial	ADJ
cblr-1782	231	102	review	review	NOUN
cblr-1782	231	103	(	(	PUNCT
cblr-1782	231	104	litigation	litigation	NOUN
cblr-1782	231	105	)	)	PUNCT
cblr-1782	231	106	(	(	PUNCT
cblr-1782	231	107	common	common	ADJ
cblr-1782	231	108	law	law	NOUN
cblr-1782	231	109	)	)	PUNCT
cblr-1782	231	110	c.	c.	NOUN
cblr-1782	231	111	the	the	DET
cblr-1782	231	112	sec	sec	PROPN
cblr-1782	231	113	’s	’s	PART
cblr-1782	231	114	disclosure	disclosure	NOUN
cblr-1782	231	115	requirements	requirement	NOUN
cblr-1782	231	116	on	on	ADP
cblr-1782	231	117	related	related	ADJ
cblr-1782	231	118	party	party	NOUN
cblr-1782	231	119	transactions	transaction	NOUN
cblr-1782	231	120	on	on	ADP
cblr-1782	231	121	january	january	PROPN
cblr-1782	231	122	27	27	NUM
cblr-1782	231	123	,	,	PUNCT
cblr-1782	231	124	2006	2006	NUM
cblr-1782	231	125	,	,	PUNCT
cblr-1782	231	126	the	the	DET
cblr-1782	231	127	sec	sec	PROPN
cblr-1782	231	128	proposed	propose	VERB
cblr-1782	231	129	amendments	amendment	NOUN
cblr-1782	231	130	regarding	regard	VERB
cblr-1782	231	131	disclosure	disclosure	NOUN
cblr-1782	231	132	to	to	PART
cblr-1782	231	133	item	item	VERB
cblr-1782	231	134	404	404	NUM
cblr-1782	231	135	(	(	PUNCT
cblr-1782	231	136	related	related	ADJ
cblr-1782	231	137	party	party	NOUN
cblr-1782	231	138	transactions	transaction	NOUN
cblr-1782	231	139	)	)	PUNCT
cblr-1782	231	140	of	of	ADP
cblr-1782	231	141	regulation	regulation	NOUN
cblr-1782	231	142	s	s	NOUN
cblr-1782	231	143	-	-	NOUN
cblr-1782	231	144	k.	k.	NOUN
cblr-1782	231	145	the	the	DET
cblr-1782	231	146	amendment	amendment	NOUN
cblr-1782	231	147	to	to	PART
cblr-1782	231	148	item	item	VERB
cblr-1782	231	149	404	404	NUM
cblr-1782	231	150	,	,	PUNCT
cblr-1782	231	151	according	accord	VERB
cblr-1782	231	152	to	to	ADP
cblr-1782	231	153	the	the	DET
cblr-1782	231	154	sec	sec	PROPN
cblr-1782	231	155	,	,	PUNCT
cblr-1782	231	156	“	"	PUNCT
cblr-1782	231	157	significantly	significantly	ADV
cblr-1782	231	158	modified	modify	VERB
cblr-1782	231	159	”	"	PUNCT
cblr-1782	231	160	the	the	DET
cblr-1782	231	161	disclosure	disclosure	NOUN
cblr-1782	231	162	requirement	requirement	NOUN
cblr-1782	231	163	for	for	ADP
cblr-1782	231	164	related	related	ADJ
cblr-1782	231	165	party	party	NOUN
cblr-1782	231	166	transactions	transaction	NOUN
cblr-1782	231	167	promulgated	promulgate	VERB
cblr-1782	231	168	in	in	ADP
cblr-1782	231	169	1982.38	1982.38	NUM
cblr-1782	231	170	after	after	ADP
cblr-1782	231	171	37	37	NUM
cblr-1782	231	172	see	see	VERB
cblr-1782	231	173	infra	infra	NOUN
cblr-1782	231	174	part	part	NOUN
cblr-1782	231	175	ii.e	ii.e	ADV
cblr-1782	231	176	for	for	ADP
cblr-1782	231	177	a	a	DET
cblr-1782	231	178	more	more	ADV
cblr-1782	231	179	detailed	detailed	ADJ
cblr-1782	231	180	discussion	discussion	NOUN
cblr-1782	231	181	on	on	ADP
cblr-1782	231	182	internal	internal	ADJ
cblr-1782	231	183	disclosures	disclosure	NOUN
cblr-1782	231	184	and	and	CCONJ
cblr-1782	231	185	external	external	ADJ
cblr-1782	231	186	disclosures	disclosure	NOUN
cblr-1782	231	187	.	.	PUNCT
cblr-1782	232	1	38	38	NUM
cblr-1782	232	2	executive	executive	NOUN
cblr-1782	232	3	compensation	compensation	NOUN
cblr-1782	232	4	and	and	CCONJ
cblr-1782	232	5	related	related	ADJ
cblr-1782	232	6	person	person	NOUN
cblr-1782	232	7	disclosure	disclosure	NOUN
cblr-1782	232	8	,	,	PUNCT
cblr-1782	232	9	71	71	NUM
cblr-1782	232	10	fed	fed	PROPN
cblr-1782	232	11	.	.	PUNCT
cblr-1782	233	1	reg	reg	PROPN
cblr-1782	233	2	.	.	PROPN
cblr-1782	234	1	53,158	53,158	NUM
cblr-1782	234	2	,	,	PUNCT
cblr-1782	234	3	53,197	53,197	NUM
cblr-1782	234	4	(	(	PUNCT
cblr-1782	234	5	sept	sept	PROPN
cblr-1782	234	6	.	.	PROPN
cblr-1782	234	7	8	8	NUM
cblr-1782	234	8	,	,	PUNCT
cblr-1782	234	9	2006	2006	NUM
cblr-1782	234	10	)	)	PUNCT
cblr-1782	234	11	.	.	PUNCT
cblr-1782	235	1	many	many	ADJ
cblr-1782	235	2	law	law	NOUN
cblr-1782	235	3	firms	firm	NOUN
cblr-1782	235	4	issued	issue	VERB
cblr-1782	235	5	memos	memo	NOUN
cblr-1782	235	6	on	on	ADP
cblr-1782	235	7	this	this	DET
cblr-1782	235	8	amendment	amendment	NOUN
cblr-1782	235	9	,	,	PUNCT
cblr-1782	235	10	but	but	CCONJ
cblr-1782	235	11	not	not	PART
cblr-1782	235	12	all	all	PRON
cblr-1782	235	13	of	of	ADP
cblr-1782	235	14	them	they	PRON
cblr-1782	235	15	agreed	agree	VERB
cblr-1782	235	16	on	on	ADP
cblr-1782	235	17	whether	whether	SCONJ
cblr-1782	235	18	it	it	PRON
cblr-1782	235	19	is	be	AUX
cblr-1782	235	20	a	a	DET
cblr-1782	235	21	fundamental	fundamental	ADJ
cblr-1782	235	22	change	change	NOUN
cblr-1782	235	23	to	to	ADP
cblr-1782	235	24	the	the	DET
cblr-1782	235	25	disclosure	disclosure	NOUN
cblr-1782	235	26	of	of	ADP
cblr-1782	235	27	related	related	ADJ
cblr-1782	235	28	party	party	NOUN
cblr-1782	235	29	transactions	transaction	NOUN
cblr-1782	235	30	.	.	PUNCT
cblr-1782	236	1	regardless	regardless	ADV
cblr-1782	236	2	of	of	ADP
cblr-1782	236	3	the	the	DET
cblr-1782	236	4	significance	significance	NOUN
cblr-1782	236	5	of	of	ADP
cblr-1782	236	6	the	the	DET
cblr-1782	236	7	change	change	NOUN
cblr-1782	236	8	,	,	PUNCT
cblr-1782	236	9	however	however	ADV
cblr-1782	236	10	,	,	PUNCT
cblr-1782	236	11	practitioners	practitioner	NOUN
cblr-1782	236	12	agreed	agree	VERB
cblr-1782	236	13	that	that	SCONJ
cblr-1782	236	14	the	the	DET
cblr-1782	236	15	amended	amend	VERB
cblr-1782	236	16	regulations	regulation	NOUN
cblr-1782	236	17	caused	cause	VERB
cblr-1782	236	18	companies	company	NOUN
cblr-1782	236	19	to	to	PART
cblr-1782	236	20	incur	incur	VERB
cblr-1782	236	21	higher	high	ADJ
cblr-1782	236	22	compliance	compliance	NOUN
cblr-1782	236	23	costs	cost	NOUN
cblr-1782	236	24	.	.	PUNCT
cblr-1782	237	1	see	see	VERB
cblr-1782	237	2	ning	ning	PROPN
cblr-1782	237	3	chiu	chiu	PROPN
cblr-1782	237	4	&	&	CCONJ
cblr-1782	237	5	richard	richard	PROPN
cblr-1782	237	6	truesdell	truesdell	PROPN
cblr-1782	237	7	,	,	PUNCT
cblr-1782	237	8	disclosure	disclosure	NOUN
cblr-1782	237	9	and	and	CCONJ
cblr-1782	237	10	approval	approval	NOUN
cblr-1782	237	11	of	of	ADP
cblr-1782	237	12	related	related	ADJ
cblr-1782	237	13	person	person	NOUN
cblr-1782	237	14	transactions	transaction	NOUN
cblr-1782	237	15	:	:	PUNCT
cblr-1782	237	16	examining	examine	VERB
cblr-1782	237	17	the	the	DET
cblr-1782	237	18	revised	revise	VERB
cblr-1782	237	19	regulations	regulation	NOUN
cblr-1782	237	20	,	,	PUNCT
cblr-1782	237	21	17	17	NUM
cblr-1782	237	22	corp	corp	PROPN
cblr-1782	237	23	.	.	PROPN
cblr-1782	237	24	governance	governance	PROPN
cblr-1782	237	25	advisor	advisor	NOUN
cblr-1782	237	26	18	18	NUM
cblr-1782	237	27	,	,	PUNCT
cblr-1782	237	28	22	22	NUM
cblr-1782	237	29	(	(	PUNCT
cblr-1782	237	30	2009	2009	NUM
cblr-1782	237	31	)	)	PUNCT
cblr-1782	237	32	(	(	PUNCT
cblr-1782	237	33	“	"	PUNCT
cblr-1782	237	34	[	[	X
cblr-1782	237	35	t]he	t]he	ADJ
cblr-1782	237	36	combination	combination	NOUN
cblr-1782	237	37	of	of	ADP
cblr-1782	237	38	the	the	DET
cblr-1782	237	39	expansion	expansion	NOUN
cblr-1782	237	40	of	of	ADP
cblr-1782	237	41	defined	define	VERB
cblr-1782	237	42	terms	term	NOUN
cblr-1782	237	43	used	use	VERB
cblr-1782	237	44	,	,	PUNCT
cblr-1782	237	45	more	more	ADJ
cblr-1782	237	46	reliance	reliance	NOUN
cblr-1782	237	47	on	on	ADP
cblr-1782	237	48	materiality	materiality	NOUN
cblr-1782	237	49	judgments	judgment	NOUN
cblr-1782	237	50	and	and	CCONJ
cblr-1782	237	51	board	board	NOUN
cblr-1782	237	52	-	-	PUNCT
cblr-1782	237	53	level	level	NOUN
cblr-1782	237	54	min	min	NOUN
cblr-1782	237	55	–	–	PUNCT
cblr-1782	237	56	final	final	ADJ
cblr-1782	237	57	no	no	NOUN
cblr-1782	237	58	.	.	PUNCT
cblr-1782	238	1	3:663	3:663	NUM
cblr-1782	238	2	]	]	X
cblr-1782	238	3	cooperative	cooperative	ADJ
cblr-1782	238	4	policing	policing	NOUN
cblr-1782	238	5	of	of	ADP
cblr-1782	238	6	rpts	rpt	NOUN
cblr-1782	238	7	681	681	NUM
cblr-1782	238	8	receiving	receive	VERB
cblr-1782	238	9	over	over	ADP
cblr-1782	238	10	20,000	20,000	NUM
cblr-1782	238	11	comment	comment	NOUN
cblr-1782	238	12	letters	letter	NOUN
cblr-1782	238	13	,	,	PUNCT
cblr-1782	238	14	the	the	DET
cblr-1782	238	15	commission	commission	NOUN
cblr-1782	238	16	released	release	VERB
cblr-1782	238	17	the	the	DET
cblr-1782	238	18	final	final	ADJ
cblr-1782	238	19	rule	rule	NOUN
cblr-1782	238	20	on	on	ADP
cblr-1782	238	21	august	august	PROPN
cblr-1782	238	22	29	29	NUM
cblr-1782	238	23	,	,	PUNCT
cblr-1782	238	24	2006.39	2006.39	NUM
cblr-1782	238	25	1	1	NUM
cblr-1782	238	26	.	.	PUNCT
cblr-1782	239	1	an	an	DET
cblr-1782	239	2	overview	overview	NOUN
cblr-1782	239	3	of	of	ADP
cblr-1782	239	4	the	the	DET
cblr-1782	239	5	amendment	amendment	NOUN
cblr-1782	239	6	the	the	DET
cblr-1782	239	7	sec	sec	PROPN
cblr-1782	239	8	sought	seek	VERB
cblr-1782	239	9	to	to	PART
cblr-1782	239	10	modernize	modernize	VERB
cblr-1782	239	11	and	and	CCONJ
cblr-1782	239	12	streamline	streamline	VERB
cblr-1782	239	13	the	the	DET
cblr-1782	239	14	disclosure	disclosure	NOUN
cblr-1782	239	15	requirement	requirement	NOUN
cblr-1782	239	16	with	with	ADP
cblr-1782	239	17	the	the	DET
cblr-1782	239	18	amendment.40	amendment.40	PROPN
cblr-1782	239	19	its	its	PRON
cblr-1782	239	20	goals	goal	NOUN
cblr-1782	239	21	were	be	AUX
cblr-1782	239	22	to	to	PART
cblr-1782	239	23	“	"	PUNCT
cblr-1782	239	24	enhance	enhance	VERB
cblr-1782	239	25	investors	investor	NOUN
cblr-1782	239	26	’	’	PART
cblr-1782	239	27	understanding	understanding	NOUN
cblr-1782	239	28	of	of	ADP
cblr-1782	239	29	how	how	SCONJ
cblr-1782	239	30	corporate	corporate	ADJ
cblr-1782	239	31	resources	resource	NOUN
cblr-1782	239	32	are	be	AUX
cblr-1782	239	33	used	use	VERB
cblr-1782	239	34	in	in	ADP
cblr-1782	239	35	related	relate	VERB
cblr-1782	239	36	party	party	NOUN
cblr-1782	239	37	transactions	transaction	NOUN
cblr-1782	239	38	,	,	PUNCT
cblr-1782	239	39	and	and	CCONJ
cblr-1782	239	40	provide	provide	VERB
cblr-1782	239	41	improved	improved	ADJ
cblr-1782	239	42	information	information	NOUN
cblr-1782	239	43	to	to	ADP
cblr-1782	239	44	shareholders	shareholder	NOUN
cblr-1782	239	45	for	for	ADP
cblr-1782	239	46	purposes	purpose	NOUN
cblr-1782	239	47	of	of	ADP
cblr-1782	239	48	better	well	ADV
cblr-1782	239	49	evaluating	evaluate	VERB
cblr-1782	239	50	the	the	DET
cblr-1782	239	51	actions	action	NOUN
cblr-1782	239	52	of	of	ADP
cblr-1782	239	53	the	the	DET
cblr-1782	239	54	board	board	NOUN
cblr-1782	239	55	of	of	ADP
cblr-1782	239	56	directors	director	NOUN
cblr-1782	239	57	and	and	CCONJ
cblr-1782	239	58	executive	executive	ADJ
cblr-1782	239	59	officers	officer	NOUN
cblr-1782	239	60	in	in	ADP
cblr-1782	239	61	fulfilling	fulfil	VERB
cblr-1782	239	62	their	their	PRON
cblr-1782	239	63	responsibilities	responsibility	NOUN
cblr-1782	239	64	to	to	ADP
cblr-1782	239	65	the	the	DET
cblr-1782	239	66	company	company	NOUN
cblr-1782	239	67	and	and	CCONJ
cblr-1782	239	68	its	its	PRON
cblr-1782	239	69	shareholders	shareholder	NOUN
cblr-1782	239	70	.	.	PUNCT
cblr-1782	240	1	”41	”41	PUNCT
cblr-1782	240	2	according	accord	VERB
cblr-1782	240	3	to	to	ADP
cblr-1782	240	4	the	the	DET
cblr-1782	240	5	sec	sec	PROPN
cblr-1782	240	6	’s	’s	PART
cblr-1782	240	7	final	final	ADJ
cblr-1782	240	8	release	release	NOUN
cblr-1782	240	9	,	,	PUNCT
cblr-1782	240	10	the	the	DET
cblr-1782	240	11	amendment	amendment	NOUN
cblr-1782	240	12	was	be	AUX
cblr-1782	240	13	not	not	PART
cblr-1782	240	14	,	,	PUNCT
cblr-1782	240	15	at	at	ADP
cblr-1782	240	16	least	least	ADJ
cblr-1782	240	17	expressly	expressly	ADV
cblr-1782	240	18	,	,	PUNCT
cblr-1782	240	19	triggered	trigger	VERB
cblr-1782	240	20	by	by	ADP
cblr-1782	240	21	any	any	DET
cblr-1782	240	22	specific	specific	ADJ
cblr-1782	240	23	corporate	corporate	ADJ
cblr-1782	240	24	scandal	scandal	NOUN
cblr-1782	240	25	or	or	CCONJ
cblr-1782	240	26	specific	specific	ADJ
cblr-1782	240	27	concern	concern	NOUN
cblr-1782	240	28	over	over	ADP
cblr-1782	240	29	the	the	DET
cblr-1782	240	30	existing	exist	VERB
cblr-1782	240	31	reporting	reporting	NOUN
cblr-1782	240	32	practice	practice	NOUN
cblr-1782	240	33	.	.	PUNCT
cblr-1782	241	1	rather	rather	ADV
cblr-1782	241	2	,	,	PUNCT
cblr-1782	241	3	it	it	PRON
cblr-1782	241	4	was	be	AUX
cblr-1782	241	5	mainly	mainly	ADV
cblr-1782	241	6	the	the	DET
cblr-1782	241	7	result	result	NOUN
cblr-1782	241	8	of	of	ADP
cblr-1782	241	9	an	an	DET
cblr-1782	241	10	effort	effort	NOUN
cblr-1782	241	11	to	to	PART
cblr-1782	241	12	bring	bring	VERB
cblr-1782	241	13	the	the	DET
cblr-1782	241	14	standard	standard	NOUN
cblr-1782	241	15	up	up	ADP
cblr-1782	241	16	to	to	ADP
cblr-1782	241	17	date	date	NOUN
cblr-1782	241	18	without	without	ADP
cblr-1782	241	19	changing	change	VERB
cblr-1782	241	20	the	the	DET
cblr-1782	241	21	bottom	bottom	ADJ
cblr-1782	241	22	-	-	PUNCT
cblr-1782	241	23	line	line	NOUN
cblr-1782	241	24	effect.42	effect.42	NOUN
cblr-1782	241	25	under	under	ADP
cblr-1782	241	26	the	the	DET
cblr-1782	241	27	amended	amend	VERB
cblr-1782	241	28	item	item	NOUN
cblr-1782	241	29	404(a	404(a	PROPN
cblr-1782	241	30	)	)	PUNCT
cblr-1782	241	31	,	,	PUNCT
cblr-1782	241	32	companies	company	NOUN
cblr-1782	241	33	must	must	AUX
cblr-1782	241	34	disclose	disclose	VERB
cblr-1782	241	35	any	any	DET
cblr-1782	241	36	transaction43	transaction43	NOUN
cblr-1782	241	37	between	between	ADP
cblr-1782	241	38	themselves	themselves	PRON
cblr-1782	241	39	and	and	CCONJ
cblr-1782	241	40	a	a	DET
cblr-1782	241	41	related	related	ADJ
cblr-1782	241	42	person44	person44	NOUN
cblr-1782	241	43	exceeding	exceed	VERB
cblr-1782	241	44	$	$	SYM
cblr-1782	241	45	120,000	120,000	NUM
cblr-1782	241	46	in	in	ADP
cblr-1782	241	47	which	which	PRON
cblr-1782	241	48	the	the	DET
cblr-1782	241	49	related	related	ADJ
cblr-1782	241	50	person	person	NOUN
cblr-1782	241	51	“	"	PUNCT
cblr-1782	241	52	had	have	VERB
cblr-1782	241	53	or	or	CCONJ
cblr-1782	241	54	will	will	AUX
cblr-1782	241	55	have	have	VERB
cblr-1782	241	56	a	a	DET
cblr-1782	241	57	direct	direct	ADJ
cblr-1782	241	58	or	or	CCONJ
cblr-1782	241	59	indirect	indirect	ADJ
cblr-1782	241	60	material	material	NOUN
cblr-1782	241	61	interest	interest	NOUN
cblr-1782	241	62	.	.	PUNCT
cblr-1782	242	1	”45	”45	PROPN
cblr-1782	242	2	notable	notable	ADJ
cblr-1782	242	3	changes	change	NOUN
cblr-1782	242	4	to	to	PART
cblr-1782	242	5	item	item	VERB
cblr-1782	242	6	404	404	NUM
cblr-1782	242	7	in	in	ADP
cblr-1782	242	8	2006	2006	NUM
cblr-1782	242	9	are	be	AUX
cblr-1782	242	10	to	to	ADP
cblr-1782	242	11	(	(	PUNCT
cblr-1782	242	12	1	1	X
cblr-1782	242	13	)	)	PUNCT
cblr-1782	242	14	expand	expand	VERB
cblr-1782	242	15	the	the	DET
cblr-1782	242	16	scope	scope	NOUN
cblr-1782	242	17	of	of	ADP
cblr-1782	242	18	approvals	approval	NOUN
cblr-1782	242	19	pursuant	pursuant	VERB
cblr-1782	242	20	to	to	ADP
cblr-1782	242	21	written	write	VERB
cblr-1782	242	22	policies	policy	NOUN
cblr-1782	242	23	and	and	CCONJ
cblr-1782	242	24	procedures	procedure	NOUN
cblr-1782	242	25	has	have	AUX
cblr-1782	242	26	resulted	result	VERB
cblr-1782	242	27	in	in	ADP
cblr-1782	242	28	a	a	DET
cblr-1782	242	29	closer	close	ADJ
cblr-1782	242	30	examination	examination	NOUN
cblr-1782	242	31	and	and	CCONJ
cblr-1782	242	32	review	review	NOUN
cblr-1782	242	33	of	of	ADP
cblr-1782	242	34	transactions	transaction	NOUN
cblr-1782	242	35	with	with	ADP
cblr-1782	242	36	related	related	ADJ
cblr-1782	242	37	persons	person	NOUN
cblr-1782	242	38	.	.	PUNCT
cblr-1782	242	39	”	"	PUNCT
cblr-1782	242	40	)	)	PUNCT
cblr-1782	242	41	.	.	PUNCT
cblr-1782	243	1	39	39	NUM
cblr-1782	243	2	executive	executive	NOUN
cblr-1782	243	3	compensation	compensation	NOUN
cblr-1782	243	4	and	and	CCONJ
cblr-1782	243	5	related	related	ADJ
cblr-1782	243	6	person	person	NOUN
cblr-1782	243	7	disclosure	disclosure	NOUN
cblr-1782	243	8	,	,	PUNCT
cblr-1782	243	9	71	71	NUM
cblr-1782	243	10	fed	fed	PROPN
cblr-1782	243	11	.	.	PUNCT
cblr-1782	244	1	reg	reg	PROPN
cblr-1782	244	2	.	.	PROPN
cblr-1782	245	1	53,158	53,158	NUM
cblr-1782	245	2	,	,	PUNCT
cblr-1782	245	3	53,159	53,159	NUM
cblr-1782	245	4	(	(	PUNCT
cblr-1782	245	5	sept	sept	PROPN
cblr-1782	245	6	.	.	PROPN
cblr-1782	245	7	8	8	NUM
cblr-1782	245	8	,	,	PUNCT
cblr-1782	245	9	2006	2006	NUM
cblr-1782	245	10	)	)	PUNCT
cblr-1782	245	11	.	.	PUNCT
cblr-1782	246	1	40	40	NUM
cblr-1782	247	1	i	i	PRON
cblr-1782	247	2	d.	d.	PROPN
cblr-1782	247	3	at	at	ADP
cblr-1782	247	4	53,197	53,197	NUM
cblr-1782	247	5	.	.	PUNCT
cblr-1782	248	1	41	41	NUM
cblr-1782	249	1	i	i	PRON
cblr-1782	249	2	d.	d.	PROPN
cblr-1782	249	3	at	at	ADP
cblr-1782	249	4	53,224	53,224	NUM
cblr-1782	249	5	.	.	PUNCT
cblr-1782	250	1	42	42	NUM
cblr-1782	250	2	see	see	VERB
cblr-1782	250	3	i	i	PRON
cblr-1782	250	4	d.	d.	PROPN
cblr-1782	250	5	43	43	NUM
cblr-1782	251	1	“	"	PUNCT
cblr-1782	251	2	[	[	X
cblr-1782	251	3	a	a	X
cblr-1782	251	4	]	]	X
cblr-1782	251	5	transaction	transaction	NOUN
cblr-1782	251	6	includes	include	VERB
cblr-1782	251	7	,	,	PUNCT
cblr-1782	251	8	but	but	CCONJ
cblr-1782	251	9	is	be	AUX
cblr-1782	251	10	not	not	PART
cblr-1782	251	11	limited	limit	VERB
cblr-1782	251	12	to	to	ADP
cblr-1782	251	13	,	,	PUNCT
cblr-1782	251	14	any	any	DET
cblr-1782	251	15	financial	financial	ADJ
cblr-1782	251	16	transaction	transaction	NOUN
cblr-1782	251	17	,	,	PUNCT
cblr-1782	251	18	arrangement	arrangement	NOUN
cblr-1782	251	19	or	or	CCONJ
cblr-1782	251	20	relationship	relationship	NOUN
cblr-1782	251	21	(	(	PUNCT
cblr-1782	251	22	including	include	VERB
cblr-1782	251	23	any	any	DET
cblr-1782	251	24	indebtedness	indebtedness	NOUN
cblr-1782	251	25	or	or	CCONJ
cblr-1782	251	26	guarantee	guarantee	NOUN
cblr-1782	251	27	of	of	ADP
cblr-1782	251	28	indebtedness	indebtedness	NOUN
cblr-1782	251	29	)	)	PUNCT
cblr-1782	251	30	or	or	CCONJ
cblr-1782	251	31	any	any	DET
cblr-1782	251	32	series	series	NOUN
cblr-1782	251	33	of	of	ADP
cblr-1782	251	34	similar	similar	ADJ
cblr-1782	251	35	transactions	transaction	NOUN
cblr-1782	251	36	,	,	PUNCT
cblr-1782	251	37	arrangements	arrangement	NOUN
cblr-1782	251	38	or	or	CCONJ
cblr-1782	251	39	relationships	relationship	NOUN
cblr-1782	251	40	.	.	PUNCT
cblr-1782	251	41	”	"	PUNCT
cblr-1782	252	1	17	17	NUM
cblr-1782	252	2	c.f.r	c.f.r	NOUN
cblr-1782	252	3	.	.	PUNCT
cblr-1782	253	1	§	§	PROPN
cblr-1782	253	2	229.404	229.404	NUM
cblr-1782	253	3	(	(	PUNCT
cblr-1782	253	4	2014	2014	NUM
cblr-1782	253	5	)	)	PUNCT
cblr-1782	253	6	.	.	PUNCT
cblr-1782	254	1	44	44	NUM
cblr-1782	254	2	“	"	PUNCT
cblr-1782	254	3	related	related	ADJ
cblr-1782	254	4	person	person	NOUN
cblr-1782	254	5	”	"	PUNCT
cblr-1782	254	6	includes	include	VERB
cblr-1782	254	7	any	any	DET
cblr-1782	254	8	director	director	NOUN
cblr-1782	254	9	,	,	PUNCT
cblr-1782	254	10	nominee	nominee	NOUN
cblr-1782	254	11	for	for	ADP
cblr-1782	254	12	director	director	NOUN
cblr-1782	254	13	,	,	PUNCT
cblr-1782	254	14	executive	executive	ADJ
cblr-1782	254	15	officer	officer	NOUN
cblr-1782	254	16	or	or	CCONJ
cblr-1782	254	17	five	five	NUM
cblr-1782	254	18	percent	percent	NOUN
cblr-1782	254	19	shareholders	shareholder	NOUN
cblr-1782	254	20	of	of	ADP
cblr-1782	254	21	the	the	DET
cblr-1782	254	22	company	company	NOUN
cblr-1782	254	23	(	(	PUNCT
cblr-1782	254	24	primary	primary	ADJ
cblr-1782	254	25	reporting	reporting	NOUN
cblr-1782	254	26	person	person	NOUN
cblr-1782	254	27	)	)	PUNCT
cblr-1782	254	28	and	and	CCONJ
cblr-1782	254	29	their	their	PRON
cblr-1782	254	30	immediate	immediate	ADJ
cblr-1782	254	31	family	family	NOUN
cblr-1782	254	32	members	member	NOUN
cblr-1782	254	33	.	.	PUNCT
cblr-1782	255	1	see	see	VERB
cblr-1782	255	2	i	i	PRON
cblr-1782	255	3	d.	d.	PROPN
cblr-1782	255	4	45	45	NUM
cblr-1782	255	5	17	17	NUM
cblr-1782	255	6	c.f.r	c.f.r	NOUN
cblr-1782	255	7	.	.	PUNCT
cblr-1782	256	1	§	§	PROPN
cblr-1782	256	2	229.404	229.404	NUM
cblr-1782	256	3	(	(	PUNCT
cblr-1782	256	4	2014	2014	NUM
cblr-1782	256	5	)	)	PUNCT
cblr-1782	256	6	.	.	PUNCT
cblr-1782	257	1	in	in	ADP
cblr-1782	257	2	the	the	DET
cblr-1782	257	3	sec	sec	PROPN
cblr-1782	257	4	’s	’s	PART
cblr-1782	257	5	final	final	ADJ
cblr-1782	257	6	release	release	NOUN
cblr-1782	257	7	,	,	PUNCT
cblr-1782	257	8	a	a	DET
cblr-1782	257	9	related	related	ADJ
cblr-1782	257	10	party	party	NOUN
cblr-1782	257	11	transaction	transaction	NOUN
cblr-1782	257	12	requiring	require	VERB
cblr-1782	257	13	disclosure	disclosure	NOUN
cblr-1782	257	14	under	under	ADP
cblr-1782	257	15	item	item	NOUN
cblr-1782	257	16	404(a	404(a	PROPN
cblr-1782	257	17	)	)	PUNCT
cblr-1782	257	18	is	be	AUX
cblr-1782	257	19	called	call	VERB
cblr-1782	257	20	a	a	DET
cblr-1782	257	21	“	"	PUNCT
cblr-1782	257	22	reportable	reportable	ADJ
cblr-1782	257	23	”	"	PUNCT
cblr-1782	257	24	transaction	transaction	NOUN
cblr-1782	257	25	.	.	PUNCT
cblr-1782	258	1	and	and	CCONJ
cblr-1782	258	2	a	a	DET
cblr-1782	258	3	related	relate	VERB
cblr-1782	258	4	party	party	NOUN
cblr-1782	258	5	transaction	transaction	NOUN
cblr-1782	258	6	that	that	PRON
cblr-1782	258	7	need	need	AUX
cblr-1782	258	8	not	not	PART
cblr-1782	258	9	be	be	AUX
cblr-1782	258	10	disclosed	disclose	VERB
cblr-1782	258	11	is	be	AUX
cblr-1782	258	12	termed	term	VERB
cblr-1782	258	13	an	an	DET
cblr-1782	258	14	“	"	PUNCT
cblr-1782	258	15	excludable	excludable	ADJ
cblr-1782	258	16	”	"	PUNCT
cblr-1782	258	17	transaction	transaction	NOUN
cblr-1782	258	18	.	.	PUNCT
cblr-1782	259	1	min	min	NOUN
cblr-1782	259	2	–	–	PUNCT
cblr-1782	259	3	final	final	ADJ
cblr-1782	259	4	682	682	NUM
cblr-1782	259	5	columbia	columbia	PROPN
cblr-1782	259	6	business	business	NOUN
cblr-1782	259	7	law	law	NOUN
cblr-1782	259	8	review	review	NOUN
cblr-1782	260	1	[	[	X
cblr-1782	260	2	vol	vol	NOUN
cblr-1782	260	3	.	.	PUNCT
cblr-1782	260	4	2014	2014	NUM
cblr-1782	260	5	“	"	PUNCT
cblr-1782	260	6	immediate	immediate	ADJ
cblr-1782	260	7	family	family	NOUN
cblr-1782	260	8	members,”46	members,”46	NOUN
cblr-1782	260	9	(	(	PUNCT
cblr-1782	260	10	2	2	X
cblr-1782	260	11	)	)	PUNCT
cblr-1782	260	12	increase	increase	VERB
cblr-1782	260	13	the	the	DET
cblr-1782	260	14	dollar	dollar	NOUN
cblr-1782	260	15	threshold	threshold	NOUN
cblr-1782	260	16	of	of	ADP
cblr-1782	260	17	reportable	reportable	ADJ
cblr-1782	260	18	transactions	transaction	NOUN
cblr-1782	260	19	from	from	ADP
cblr-1782	260	20	$	$	SYM
cblr-1782	260	21	60,000	60,000	NUM
cblr-1782	260	22	to	to	PART
cblr-1782	260	23	$	$	SYM
cblr-1782	260	24	120,000	120,000	NUM
cblr-1782	260	25	,	,	PUNCT
cblr-1782	260	26	(	(	PUNCT
cblr-1782	260	27	3	3	X
cblr-1782	260	28	)	)	PUNCT
cblr-1782	260	29	eliminate	eliminate	VERB
cblr-1782	260	30	instructions	instruction	NOUN
cblr-1782	260	31	on	on	ADP
cblr-1782	260	32	“	"	PUNCT
cblr-1782	260	33	materiality,”47	materiality,”47	PROPN
cblr-1782	260	34	and	and	CCONJ
cblr-1782	260	35	(	(	PUNCT
cblr-1782	260	36	4	4	X
cblr-1782	260	37	)	)	PUNCT
cblr-1782	260	38	require	require	VERB
cblr-1782	260	39	“	"	PUNCT
cblr-1782	260	40	policies	policy	NOUN
cblr-1782	260	41	and	and	CCONJ
cblr-1782	260	42	procedures	procedure	NOUN
cblr-1782	260	43	for	for	ADP
cblr-1782	260	44	the	the	DET
cblr-1782	260	45	review	review	NOUN
cblr-1782	260	46	,	,	PUNCT
cblr-1782	260	47	approval	approval	NOUN
cblr-1782	260	48	or	or	CCONJ
cblr-1782	260	49	ratification	ratification	NOUN
cblr-1782	260	50	”	"	PUNCT
cblr-1782	260	51	of	of	ADP
cblr-1782	260	52	any	any	DET
cblr-1782	260	53	reportable	reportable	ADJ
cblr-1782	260	54	transaction.48	transaction.48	NOUN
cblr-1782	260	55	46	46	NUM
cblr-1782	260	56	the	the	DET
cblr-1782	260	57	amended	amend	VERB
cblr-1782	260	58	definition	definition	NOUN
cblr-1782	260	59	of	of	ADP
cblr-1782	260	60	“	"	PUNCT
cblr-1782	260	61	immediate	immediate	ADJ
cblr-1782	260	62	family	family	NOUN
cblr-1782	260	63	members	member	NOUN
cblr-1782	260	64	”	"	PUNCT
cblr-1782	260	65	was	be	AUX
cblr-1782	260	66	expanded	expand	VERB
cblr-1782	260	67	to	to	PART
cblr-1782	260	68	cover	cover	VERB
cblr-1782	260	69	stepchildren	stepchild	NOUN
cblr-1782	260	70	,	,	PUNCT
cblr-1782	260	71	stepparents	stepparent	NOUN
cblr-1782	260	72	,	,	PUNCT
cblr-1782	260	73	and	and	CCONJ
cblr-1782	260	74	any	any	DET
cblr-1782	260	75	person	person	NOUN
cblr-1782	260	76	(	(	PUNCT
cblr-1782	260	77	other	other	ADJ
cblr-1782	260	78	than	than	ADP
cblr-1782	260	79	a	a	DET
cblr-1782	260	80	tenant	tenant	NOUN
cblr-1782	260	81	or	or	CCONJ
cblr-1782	260	82	employee	employee	NOUN
cblr-1782	260	83	)	)	PUNCT
cblr-1782	260	84	sharing	share	VERB
cblr-1782	260	85	the	the	DET
cblr-1782	260	86	household	household	NOUN
cblr-1782	260	87	.	.	PUNCT
cblr-1782	261	1	for	for	ADP
cblr-1782	261	2	the	the	DET
cblr-1782	261	3	purpose	purpose	NOUN
cblr-1782	261	4	of	of	ADP
cblr-1782	261	5	the	the	DET
cblr-1782	261	6	disclosure	disclosure	NOUN
cblr-1782	261	7	of	of	ADP
cblr-1782	261	8	related	related	ADJ
cblr-1782	261	9	party	party	NOUN
cblr-1782	261	10	transactions	transaction	NOUN
cblr-1782	261	11	,	,	PUNCT
cblr-1782	261	12	this	this	DET
cblr-1782	261	13	broader	broad	ADJ
cblr-1782	261	14	definition	definition	NOUN
cblr-1782	261	15	of	of	ADP
cblr-1782	261	16	immediate	immediate	ADJ
cblr-1782	261	17	family	family	NOUN
cblr-1782	261	18	member	member	NOUN
cblr-1782	261	19	is	be	AUX
cblr-1782	261	20	a	a	DET
cblr-1782	261	21	natural	natural	ADJ
cblr-1782	261	22	reflection	reflection	NOUN
cblr-1782	261	23	of	of	ADP
cblr-1782	261	24	changing	change	VERB
cblr-1782	261	25	social	social	ADJ
cblr-1782	261	26	norms	norm	NOUN
cblr-1782	261	27	.	.	PUNCT
cblr-1782	262	1	the	the	DET
cblr-1782	262	2	sec	sec	PROPN
cblr-1782	262	3	clarified	clarify	VERB
cblr-1782	262	4	that	that	SCONJ
cblr-1782	262	5	a	a	DET
cblr-1782	262	6	company	company	NOUN
cblr-1782	262	7	should	should	AUX
cblr-1782	262	8	disclose	disclose	VERB
cblr-1782	262	9	policies	policy	NOUN
cblr-1782	262	10	for	for	ADP
cblr-1782	262	11	the	the	DET
cblr-1782	262	12	review	review	NOUN
cblr-1782	262	13	,	,	PUNCT
cblr-1782	262	14	approval	approval	NOUN
cblr-1782	262	15	,	,	PUNCT
cblr-1782	262	16	or	or	CCONJ
cblr-1782	262	17	ratification	ratification	NOUN
cblr-1782	262	18	of	of	ADP
cblr-1782	262	19	related	related	ADJ
cblr-1782	262	20	person	person	NOUN
cblr-1782	262	21	transactions	transaction	NOUN
cblr-1782	262	22	under	under	ADP
cblr-1782	262	23	item	item	NOUN
cblr-1782	262	24	404(b)(1	404(b)(1	NUM
cblr-1782	262	25	)	)	PUNCT
cblr-1782	262	26	even	even	ADV
cblr-1782	262	27	when	when	SCONJ
cblr-1782	262	28	the	the	DET
cblr-1782	262	29	company	company	NOUN
cblr-1782	262	30	does	do	AUX
cblr-1782	262	31	not	not	PART
cblr-1782	262	32	have	have	VERB
cblr-1782	262	33	to	to	PART
cblr-1782	262	34	report	report	VERB
cblr-1782	262	35	any	any	DET
cblr-1782	262	36	transactions	transaction	NOUN
cblr-1782	262	37	under	under	ADP
cblr-1782	262	38	item	item	NOUN
cblr-1782	262	39	404(a	404(a	PROPN
cblr-1782	262	40	)	)	PUNCT
cblr-1782	262	41	.	.	PUNCT
cblr-1782	263	1	sec	sec	PROPN
cblr-1782	263	2	compliance	compliance	NOUN
cblr-1782	263	3	and	and	CCONJ
cblr-1782	263	4	disclosure	disclosure	NOUN
cblr-1782	263	5	interpretations	interpretation	NOUN
cblr-1782	263	6	,	,	PUNCT
cblr-1782	263	7	question	question	NOUN
cblr-1782	263	8	130.06	130.06	NUM
cblr-1782	263	9	(	(	PUNCT
cblr-1782	263	10	may	may	PROPN
cblr-1782	263	11	17	17	NUM
cblr-1782	263	12	,	,	PUNCT
cblr-1782	263	13	2013	2013	NUM
cblr-1782	263	14	)	)	PUNCT
cblr-1782	263	15	,	,	PUNCT
cblr-1782	263	16	available	available	ADJ
cblr-1782	263	17	at	at	ADP
cblr-1782	263	18	http://perma.cc/9ucn-ml3u	http://perma.cc/9ucn-ml3u	NOUN
cblr-1782	263	19	;	;	PUNCT
cblr-1782	263	20	see	see	VERB
cblr-1782	263	21	also	also	ADV
cblr-1782	263	22	17	17	NUM
cblr-1782	263	23	c.f.r	c.f.r	NOUN
cblr-1782	263	24	.	.	PUNCT
cblr-1782	264	1	§	§	PROPN
cblr-1782	264	2	229.404	229.404	NUM
cblr-1782	264	3	(	(	PUNCT
cblr-1782	264	4	2014	2014	NUM
cblr-1782	264	5	)	)	PUNCT
cblr-1782	264	6	.	.	PUNCT
cblr-1782	265	1	47	47	NUM
cblr-1782	265	2	executive	executive	PROPN
cblr-1782	265	3	compensation	compensation	NOUN
cblr-1782	265	4	and	and	CCONJ
cblr-1782	265	5	related	related	ADJ
cblr-1782	265	6	person	person	NOUN
cblr-1782	265	7	disclosure	disclosure	NOUN
cblr-1782	265	8	,	,	PUNCT
cblr-1782	265	9	71	71	NUM
cblr-1782	265	10	fed	fed	PROPN
cblr-1782	265	11	.	.	PUNCT
cblr-1782	266	1	reg	reg	PROPN
cblr-1782	266	2	.	.	PROPN
cblr-1782	267	1	53,158	53,158	NUM
cblr-1782	267	2	,	,	PUNCT
cblr-1782	267	3	53,197	53,197	NUM
cblr-1782	267	4	(	(	PUNCT
cblr-1782	267	5	sept	sept	PROPN
cblr-1782	267	6	.	.	PROPN
cblr-1782	267	7	8	8	NUM
cblr-1782	267	8	,	,	PUNCT
cblr-1782	267	9	2006	2006	NUM
cblr-1782	267	10	)	)	PUNCT
cblr-1782	267	11	.	.	PUNCT
cblr-1782	268	1	this	this	DET
cblr-1782	268	2	disclosure	disclosure	NOUN
cblr-1782	268	3	explained	explain	VERB
cblr-1782	268	4	:	:	PUNCT
cblr-1782	268	5	the	the	DET
cblr-1782	268	6	revisions	revision	NOUN
cblr-1782	268	7	retain	retain	VERB
cblr-1782	268	8	the	the	DET
cblr-1782	268	9	principles	principle	NOUN
cblr-1782	268	10	for	for	ADP
cblr-1782	268	11	disclosure	disclosure	NOUN
cblr-1782	268	12	of	of	ADP
cblr-1782	268	13	related	related	ADJ
cblr-1782	268	14	person	person	NOUN
cblr-1782	268	15	transactions	transaction	NOUN
cblr-1782	268	16	that	that	PRON
cblr-1782	268	17	were	be	AUX
cblr-1782	268	18	previously	previously	ADV
cblr-1782	268	19	specified	specify	VERB
cblr-1782	268	20	in	in	ADP
cblr-1782	268	21	item	item	NOUN
cblr-1782	268	22	404(a	404(a	PROPN
cblr-1782	268	23	)	)	PUNCT
cblr-1782	268	24	,	,	PUNCT
cblr-1782	268	25	but	but	CCONJ
cblr-1782	268	26	no	no	ADV
cblr-1782	268	27	longer	long	ADV
cblr-1782	268	28	include	include	VERB
cblr-1782	268	29	all	all	PRON
cblr-1782	268	30	of	of	ADP
cblr-1782	268	31	the	the	DET
cblr-1782	268	32	instructions	instruction	NOUN
cblr-1782	268	33	that	that	PRON
cblr-1782	268	34	served	serve	VERB
cblr-1782	268	35	to	to	PART
cblr-1782	268	36	delineate	delineate	VERB
cblr-1782	268	37	what	what	PRON
cblr-1782	268	38	transactions	transaction	NOUN
cblr-1782	268	39	are	be	AUX
cblr-1782	268	40	reportable	reportable	ADJ
cblr-1782	268	41	or	or	CCONJ
cblr-1782	268	42	excludable	excludable	ADJ
cblr-1782	268	43	from	from	ADP
cblr-1782	268	44	disclosure	disclosure	NOUN
cblr-1782	268	45	based	base	VERB
cblr-1782	268	46	on	on	ADP
cblr-1782	268	47	bright	bright	ADJ
cblr-1782	268	48	lines	line	NOUN
cblr-1782	268	49	that	that	PRON
cblr-1782	268	50	can	can	AUX
cblr-1782	268	51	depart	depart	VERB
cblr-1782	268	52	from	from	ADP
cblr-1782	268	53	a	a	DET
cblr-1782	268	54	more	more	ADV
cblr-1782	268	55	appropriate	appropriate	ADJ
cblr-1782	268	56	materiality	materiality	NOUN
cblr-1782	268	57	analysis	analysis	NOUN
cblr-1782	268	58	.	.	PUNCT
cblr-1782	269	1	instead	instead	ADV
cblr-1782	269	2	,	,	PUNCT
cblr-1782	269	3	item	item	NOUN
cblr-1782	269	4	404(a	404(a	PROPN
cblr-1782	269	5	)	)	PUNCT
cblr-1782	269	6	as	as	ADP
cblr-1782	269	7	amended	amend	VERB
cblr-1782	269	8	consists	consist	NOUN
cblr-1782	269	9	of	of	ADP
cblr-1782	269	10	a	a	DET
cblr-1782	269	11	general	general	ADJ
cblr-1782	269	12	statement	statement	NOUN
cblr-1782	269	13	of	of	ADP
cblr-1782	269	14	the	the	DET
cblr-1782	269	15	principle	principle	NOUN
cblr-1782	269	16	for	for	ADP
cblr-1782	269	17	disclosure	disclosure	NOUN
cblr-1782	269	18	,	,	PUNCT
cblr-1782	269	19	followed	follow	VERB
cblr-1782	269	20	by	by	ADP
cblr-1782	269	21	specific	specific	ADJ
cblr-1782	269	22	disclosure	disclosure	NOUN
cblr-1782	269	23	requirements	requirement	NOUN
cblr-1782	269	24	and	and	CCONJ
cblr-1782	269	25	instructions	instruction	NOUN
cblr-1782	269	26	.	.	PUNCT
cblr-1782	270	1	i	i	PRON
cblr-1782	270	2	d.	d.	PROPN
cblr-1782	270	3	see	see	VERB
cblr-1782	270	4	also	also	ADV
cblr-1782	270	5	i	i	PROPN
cblr-1782	270	6	d.	d.	PROPN
cblr-1782	270	7	at	at	ADP
cblr-1782	270	8	53,176	53,176	NUM
cblr-1782	270	9	(	(	PUNCT
cblr-1782	270	10	“	"	PUNCT
cblr-1782	270	11	[	[	X
cblr-1782	270	12	w]e	w]e	NOUN
cblr-1782	270	13	are	be	AUX
cblr-1782	270	14	concerned	concern	VERB
cblr-1782	270	15	that	that	SCONJ
cblr-1782	270	16	sole	sole	ADJ
cblr-1782	270	17	reliance	reliance	NOUN
cblr-1782	270	18	on	on	ADP
cblr-1782	270	19	a	a	DET
cblr-1782	270	20	bright	bright	ADJ
cblr-1782	270	21	line	line	NOUN
cblr-1782	270	22	definition	definition	NOUN
cblr-1782	270	23	in	in	ADP
cblr-1782	270	24	our	our	PRON
cblr-1782	270	25	rules	rule	NOUN
cblr-1782	270	26	might	might	AUX
cblr-1782	270	27	provide	provide	VERB
cblr-1782	270	28	an	an	DET
cblr-1782	270	29	incentive	incentive	NOUN
cblr-1782	270	30	to	to	PART
cblr-1782	270	31	characterize	characterize	VERB
cblr-1782	270	32	perquisites	perquisite	NOUN
cblr-1782	270	33	or	or	CCONJ
cblr-1782	270	34	personal	personal	ADJ
cblr-1782	270	35	benefits	benefit	NOUN
cblr-1782	270	36	in	in	ADP
cblr-1782	270	37	ways	way	NOUN
cblr-1782	270	38	that	that	PRON
cblr-1782	270	39	would	would	AUX
cblr-1782	270	40	attempt	attempt	VERB
cblr-1782	270	41	to	to	PART
cblr-1782	270	42	circumvent	circumvent	VERB
cblr-1782	270	43	the	the	DET
cblr-1782	270	44	bright	bright	ADJ
cblr-1782	270	45	lines	line	NOUN
cblr-1782	270	46	.	.	PUNCT
cblr-1782	270	47	”	"	PUNCT
cblr-1782	270	48	)	)	PUNCT
cblr-1782	270	49	.	.	PUNCT
cblr-1782	271	1	48	48	NUM
cblr-1782	271	2	item	item	NOUN
cblr-1782	271	3	404(b)(2	404(b)(2	NOUN
cblr-1782	271	4	)	)	PUNCT
cblr-1782	271	5	requires	require	VERB
cblr-1782	271	6	a	a	DET
cblr-1782	271	7	company	company	NOUN
cblr-1782	271	8	to	to	PART
cblr-1782	271	9	identify	identify	VERB
cblr-1782	271	10	any	any	DET
cblr-1782	271	11	transactions	transaction	NOUN
cblr-1782	271	12	required	require	VERB
cblr-1782	271	13	to	to	PART
cblr-1782	271	14	be	be	AUX
cblr-1782	271	15	reported	report	VERB
cblr-1782	271	16	where	where	SCONJ
cblr-1782	271	17	such	such	ADJ
cblr-1782	271	18	policies	policy	NOUN
cblr-1782	271	19	and	and	CCONJ
cblr-1782	271	20	procedures	procedure	NOUN
cblr-1782	271	21	did	do	AUX
cblr-1782	271	22	not	not	PART
cblr-1782	271	23	require	require	VERB
cblr-1782	271	24	review	review	NOUN
cblr-1782	271	25	,	,	PUNCT
cblr-1782	271	26	approval	approval	NOUN
cblr-1782	271	27	,	,	PUNCT
cblr-1782	271	28	or	or	CCONJ
cblr-1782	271	29	ratification	ratification	NOUN
cblr-1782	271	30	or	or	CCONJ
cblr-1782	271	31	where	where	SCONJ
cblr-1782	271	32	such	such	ADJ
cblr-1782	271	33	policies	policy	NOUN
cblr-1782	271	34	and	and	CCONJ
cblr-1782	271	35	procedures	procedure	NOUN
cblr-1782	271	36	were	be	AUX
cblr-1782	271	37	not	not	PART
cblr-1782	271	38	followed	follow	VERB
cblr-1782	271	39	.	.	PUNCT
cblr-1782	272	1	based	base	VERB
cblr-1782	272	2	on	on	ADP
cblr-1782	272	3	its	its	PRON
cblr-1782	272	4	language	language	NOUN
cblr-1782	272	5	,	,	PUNCT
cblr-1782	272	6	it	it	PRON
cblr-1782	272	7	only	only	ADV
cblr-1782	272	8	refers	refer	VERB
cblr-1782	272	9	to	to	ADP
cblr-1782	272	10	a	a	DET
cblr-1782	272	11	related	relate	VERB
cblr-1782	272	12	party	party	NOUN
cblr-1782	272	13	transaction	transaction	NOUN
cblr-1782	272	14	that	that	PRON
cblr-1782	272	15	meets	meet	VERB
cblr-1782	272	16	the	the	DET
cblr-1782	272	17	criteria	criterion	NOUN
cblr-1782	272	18	for	for	ADP
cblr-1782	272	19	disclosure	disclosure	NOUN
cblr-1782	272	20	obligations	obligation	NOUN
cblr-1782	272	21	:	:	PUNCT
cblr-1782	272	22	the	the	DET
cblr-1782	272	23	value	value	NOUN
cblr-1782	272	24	of	of	ADP
cblr-1782	272	25	the	the	DET
cblr-1782	272	26	related	relate	VERB
cblr-1782	272	27	party	party	NOUN
cblr-1782	272	28	transaction	transaction	NOUN
cblr-1782	272	29	exceeds	exceed	VERB
cblr-1782	272	30	$	$	SYM
cblr-1782	272	31	120,000	120,000	NUM
cblr-1782	272	32	“	"	PUNCT
cblr-1782	272	33	and	and	CCONJ
cblr-1782	272	34	”	"	PUNCT
cblr-1782	272	35	the	the	DET
cblr-1782	272	36	related	related	ADJ
cblr-1782	272	37	person	person	NOUN
cblr-1782	272	38	has	have	VERB
cblr-1782	272	39	a	a	DET
cblr-1782	272	40	direct	direct	ADJ
cblr-1782	272	41	or	or	CCONJ
cblr-1782	272	42	indirect	indirect	ADJ
cblr-1782	272	43	material	material	NOUN
cblr-1782	272	44	interest	interest	NOUN
cblr-1782	272	45	in	in	ADP
cblr-1782	272	46	it	it	PRON
cblr-1782	272	47	.	.	PUNCT
cblr-1782	273	1	among	among	ADP
cblr-1782	273	2	those	those	DET
cblr-1782	273	3	transactions	transaction	NOUN
cblr-1782	273	4	,	,	PUNCT
cblr-1782	273	5	in	in	ADP
cblr-1782	273	6	cases	case	NOUN
cblr-1782	273	7	where	where	SCONJ
cblr-1782	273	8	(	(	PUNCT
cblr-1782	273	9	i	i	NOUN
cblr-1782	273	10	)	)	PUNCT
cblr-1782	273	11	the	the	DET
cblr-1782	273	12	corporation	corporation	NOUN
cblr-1782	273	13	’s	’s	PART
cblr-1782	273	14	internal	internal	ADJ
cblr-1782	273	15	policy	policy	NOUN
cblr-1782	273	16	and	and	CCONJ
cblr-1782	273	17	procedures	procedure	NOUN
cblr-1782	273	18	exclude	exclude	VERB
cblr-1782	273	19	the	the	DET
cblr-1782	273	20	transaction	transaction	NOUN
cblr-1782	273	21	from	from	ADP
cblr-1782	273	22	review	review	NOUN
cblr-1782	273	23	,	,	PUNCT
cblr-1782	273	24	approval	approval	NOUN
cblr-1782	273	25	,	,	PUNCT
cblr-1782	273	26	or	or	CCONJ
cblr-1782	273	27	ratification	ratification	NOUN
cblr-1782	273	28	or	or	CCONJ
cblr-1782	273	29	(	(	PUNCT
cblr-1782	273	30	ii	ii	NOUN
cblr-1782	273	31	)	)	PUNCT
cblr-1782	273	32	for	for	ADP
cblr-1782	273	33	any	any	DET
cblr-1782	273	34	reason	reason	NOUN
cblr-1782	273	35	,	,	PUNCT
cblr-1782	273	36	the	the	DET
cblr-1782	273	37	transaction	transaction	NOUN
cblr-1782	273	38	was	be	AUX
cblr-1782	273	39	excluded	exclude	VERB
cblr-1782	273	40	from	from	ADP
cblr-1782	273	41	application	application	NOUN
cblr-1782	273	42	of	of	ADP
cblr-1782	273	43	the	the	DET
cblr-1782	273	44	policies	policy	NOUN
cblr-1782	273	45	and	and	CCONJ
cblr-1782	273	46	procedures	procedure	NOUN
cblr-1782	273	47	,	,	PUNCT
cblr-1782	273	48	a	a	DET
cblr-1782	273	49	company	company	NOUN
cblr-1782	273	50	should	should	AUX
cblr-1782	273	51	disclose	disclose	VERB
cblr-1782	273	52	as	as	ADV
cblr-1782	273	53	much	much	ADJ
cblr-1782	273	54	.	.	PUNCT
cblr-1782	274	1	17	17	NUM
cblr-1782	274	2	c.f.r	c.f.r	NOUN
cblr-1782	274	3	.	.	PUNCT
cblr-1782	275	1	§	§	PROPN
cblr-1782	275	2	229.404	229.404	NUM
cblr-1782	275	3	(	(	PUNCT
cblr-1782	275	4	2014	2014	NUM
cblr-1782	275	5	)	)	PUNCT
cblr-1782	275	6	.	.	PUNCT
cblr-1782	276	1	min	min	NOUN
cblr-1782	276	2	–	–	PUNCT
cblr-1782	276	3	final	final	ADJ
cblr-1782	276	4	no	no	NOUN
cblr-1782	276	5	.	.	PUNCT
cblr-1782	277	1	3:663	3:663	NUM
cblr-1782	277	2	]	]	X
cblr-1782	277	3	cooperative	cooperative	ADJ
cblr-1782	277	4	policing	policing	NOUN
cblr-1782	277	5	of	of	ADP
cblr-1782	277	6	rpts	rpt	NOUN
cblr-1782	277	7	683	683	NUM
cblr-1782	277	8	2	2	NUM
cblr-1782	277	9	.	.	PUNCT
cblr-1782	278	1	materiality	materiality	NOUN
cblr-1782	278	2	analysis	analysis	NOUN
cblr-1782	278	3	in	in	ADP
cblr-1782	278	4	order	order	NOUN
cblr-1782	278	5	to	to	PART
cblr-1782	278	6	minimize	minimize	VERB
cblr-1782	278	7	the	the	DET
cblr-1782	278	8	problems	problem	NOUN
cblr-1782	278	9	caused	cause	VERB
cblr-1782	278	10	by	by	ADP
cblr-1782	278	11	the	the	DET
cblr-1782	278	12	clear	clear	ADJ
cblr-1782	278	13	but	but	CCONJ
cblr-1782	278	14	inflexible	inflexible	ADJ
cblr-1782	278	15	dollar	dollar	NOUN
cblr-1782	278	16	threshold	threshold	NOUN
cblr-1782	278	17	,	,	PUNCT
cblr-1782	278	18	the	the	DET
cblr-1782	278	19	sec	sec	PROPN
cblr-1782	278	20	combined	combine	VERB
cblr-1782	278	21	the	the	DET
cblr-1782	278	22	dollar	dollar	NOUN
cblr-1782	278	23	threshold	threshold	NOUN
cblr-1782	278	24	with	with	ADP
cblr-1782	278	25	a	a	DET
cblr-1782	278	26	flexible	flexible	ADJ
cblr-1782	278	27	but	but	CCONJ
cblr-1782	278	28	ambiguous	ambiguous	ADJ
cblr-1782	278	29	standard	standard	NOUN
cblr-1782	278	30	of	of	ADP
cblr-1782	278	31	“	"	PUNCT
cblr-1782	278	32	materiality	materiality	NOUN
cblr-1782	278	33	.	.	PUNCT
cblr-1782	278	34	”	"	PUNCT
cblr-1782	279	1	whenever	whenever	SCONJ
cblr-1782	279	2	the	the	DET
cblr-1782	279	3	dollar	dollar	NOUN
cblr-1782	279	4	amount	amount	NOUN
cblr-1782	279	5	of	of	ADP
cblr-1782	279	6	a	a	DET
cblr-1782	279	7	related	relate	VERB
cblr-1782	279	8	party	party	NOUN
cblr-1782	279	9	transaction	transaction	NOUN
cblr-1782	279	10	exceeds	exceed	VERB
cblr-1782	279	11	$	$	SYM
cblr-1782	279	12	120,000	120,000	NUM
cblr-1782	279	13	,	,	PUNCT
cblr-1782	279	14	a	a	DET
cblr-1782	279	15	company	company	NOUN
cblr-1782	279	16	should	should	AUX
cblr-1782	279	17	evaluate	evaluate	VERB
cblr-1782	279	18	whether	whether	SCONJ
cblr-1782	279	19	a	a	DET
cblr-1782	279	20	related	related	ADJ
cblr-1782	279	21	person	person	NOUN
cblr-1782	279	22	had	have	VERB
cblr-1782	279	23	or	or	CCONJ
cblr-1782	279	24	will	will	AUX
cblr-1782	279	25	have	have	VERB
cblr-1782	279	26	a	a	DET
cblr-1782	279	27	direct	direct	ADJ
cblr-1782	279	28	or	or	CCONJ
cblr-1782	279	29	indirect	indirect	ADJ
cblr-1782	279	30	material	material	NOUN
cblr-1782	279	31	interest	interest	NOUN
cblr-1782	279	32	in	in	ADP
cblr-1782	279	33	the	the	DET
cblr-1782	279	34	transaction	transaction	NOUN
cblr-1782	279	35	.	.	PUNCT
cblr-1782	280	1	only	only	ADV
cblr-1782	280	2	when	when	SCONJ
cblr-1782	280	3	the	the	DET
cblr-1782	280	4	transaction	transaction	NOUN
cblr-1782	280	5	is	be	AUX
cblr-1782	280	6	determined	determine	VERB
cblr-1782	280	7	to	to	PART
cblr-1782	280	8	be	be	AUX
cblr-1782	280	9	material	material	NOUN
cblr-1782	280	10	is	be	AUX
cblr-1782	280	11	disclosure	disclosure	NOUN
cblr-1782	280	12	required	require	VERB
cblr-1782	280	13	.	.	PUNCT
cblr-1782	281	1	unlike	unlike	ADP
cblr-1782	281	2	other	other	ADJ
cblr-1782	281	3	requirements	requirement	NOUN
cblr-1782	281	4	for	for	ADP
cblr-1782	281	5	item	item	NOUN
cblr-1782	281	6	404(a	404(a	PROPN
cblr-1782	281	7	)	)	PUNCT
cblr-1782	281	8	,	,	PUNCT
cblr-1782	281	9	the	the	DET
cblr-1782	281	10	term	term	NOUN
cblr-1782	281	11	“	"	PUNCT
cblr-1782	281	12	materiality	materiality	NOUN
cblr-1782	281	13	”	"	PUNCT
cblr-1782	281	14	is	be	AUX
cblr-1782	281	15	neither	neither	CCONJ
cblr-1782	281	16	defined	define	VERB
cblr-1782	281	17	nor	nor	CCONJ
cblr-1782	281	18	accompanied	accompany	VERB
cblr-1782	281	19	by	by	ADP
cblr-1782	281	20	any	any	DET
cblr-1782	281	21	instructions	instruction	NOUN
cblr-1782	281	22	in	in	ADP
cblr-1782	281	23	the	the	DET
cblr-1782	281	24	item	item	NOUN
cblr-1782	281	25	.	.	PUNCT
cblr-1782	282	1	the	the	DET
cblr-1782	282	2	2006	2006	NUM
cblr-1782	282	3	changes	change	NOUN
cblr-1782	282	4	regarding	regard	VERB
cblr-1782	282	5	“	"	PUNCT
cblr-1782	282	6	materiality	materiality	NOUN
cblr-1782	282	7	”	"	PUNCT
cblr-1782	282	8	analysis	analysis	NOUN
cblr-1782	282	9	can	can	AUX
cblr-1782	282	10	be	be	AUX
cblr-1782	282	11	divided	divide	VERB
cblr-1782	282	12	into	into	ADP
cblr-1782	282	13	three	three	NUM
cblr-1782	282	14	parts	part	NOUN
cblr-1782	282	15	.	.	PUNCT
cblr-1782	283	1	first	first	ADV
cblr-1782	283	2	,	,	PUNCT
cblr-1782	283	3	the	the	DET
cblr-1782	283	4	sec	sec	PROPN
cblr-1782	283	5	eliminated	eliminate	VERB
cblr-1782	283	6	the	the	DET
cblr-1782	283	7	former	former	ADJ
cblr-1782	283	8	instruction	instruction	NOUN
cblr-1782	283	9	1	1	NUM
cblr-1782	283	10	to	to	PART
cblr-1782	283	11	item	item	VERB
cblr-1782	283	12	404(a	404(a	PROPN
cblr-1782	283	13	)	)	PUNCT
cblr-1782	283	14	,	,	PUNCT
cblr-1782	283	15	which	which	PRON
cblr-1782	283	16	had	have	AUX
cblr-1782	283	17	listed	list	VERB
cblr-1782	283	18	various	various	ADJ
cblr-1782	283	19	factors	factor	NOUN
cblr-1782	283	20	that	that	PRON
cblr-1782	283	21	could	could	AUX
cblr-1782	283	22	be	be	AUX
cblr-1782	283	23	considered	consider	VERB
cblr-1782	283	24	in	in	ADP
cblr-1782	283	25	determining	determine	VERB
cblr-1782	283	26	materiality	materiality	NOUN
cblr-1782	283	27	.	.	PUNCT
cblr-1782	284	1	second	second	ADJ
cblr-1782	284	2	,	,	PUNCT
cblr-1782	284	3	the	the	DET
cblr-1782	284	4	sec	sec	PROPN
cblr-1782	284	5	removed	remove	VERB
cblr-1782	284	6	the	the	DET
cblr-1782	284	7	former	former	ADJ
cblr-1782	284	8	instruction	instruction	NOUN
cblr-1782	284	9	9	9	NUM
cblr-1782	284	10	to	to	PART
cblr-1782	284	11	item	item	VERB
cblr-1782	284	12	404(a	404(a	PROPN
cblr-1782	284	13	)	)	PUNCT
cblr-1782	284	14	,	,	PUNCT
cblr-1782	284	15	which	which	PRON
cblr-1782	284	16	had	have	AUX
cblr-1782	284	17	emphasized	emphasize	VERB
cblr-1782	284	18	that	that	SCONJ
cblr-1782	284	19	the	the	DET
cblr-1782	284	20	dollar	dollar	NOUN
cblr-1782	284	21	threshold	threshold	NOUN
cblr-1782	284	22	was	be	AUX
cblr-1782	284	23	not	not	PART
cblr-1782	284	24	a	a	DET
cblr-1782	284	25	bright	bright	ADJ
cblr-1782	284	26	-	-	PUNCT
cblr-1782	284	27	line	line	NOUN
cblr-1782	284	28	rule	rule	NOUN
cblr-1782	284	29	for	for	ADP
cblr-1782	284	30	materiality	materiality	NOUN
cblr-1782	284	31	.	.	PUNCT
cblr-1782	285	1	the	the	DET
cblr-1782	285	2	removal	removal	NOUN
cblr-1782	285	3	implies	imply	VERB
cblr-1782	285	4	that	that	SCONJ
cblr-1782	285	5	even	even	ADV
cblr-1782	285	6	if	if	SCONJ
cblr-1782	285	7	a	a	DET
cblr-1782	285	8	transaction	transaction	NOUN
cblr-1782	285	9	exceeds	exceed	VERB
cblr-1782	285	10	the	the	DET
cblr-1782	285	11	dollar	dollar	NOUN
cblr-1782	285	12	threshold	threshold	NOUN
cblr-1782	285	13	,	,	PUNCT
cblr-1782	285	14	it	it	PRON
cblr-1782	285	15	still	still	ADV
cblr-1782	285	16	can	can	AUX
cblr-1782	285	17	be	be	AUX
cblr-1782	285	18	deemed	deem	VERB
cblr-1782	285	19	non	non	ADJ
cblr-1782	285	20	-	-	ADJ
cblr-1782	285	21	material	material	ADJ
cblr-1782	285	22	and	and	CCONJ
cblr-1782	285	23	need	need	AUX
cblr-1782	285	24	not	not	PART
cblr-1782	285	25	be	be	AUX
cblr-1782	285	26	disclosed	disclose	VERB
cblr-1782	285	27	.	.	PUNCT
cblr-1782	286	1	third	third	ADJ
cblr-1782	286	2	,	,	PUNCT
cblr-1782	286	3	the	the	DET
cblr-1782	286	4	sec	sec	PROPN
cblr-1782	286	5	deleted	delete	VERB
cblr-1782	286	6	the	the	DET
cblr-1782	286	7	former	former	ADJ
cblr-1782	286	8	item	item	NOUN
cblr-1782	286	9	404(b	404(b	NOUN
cblr-1782	286	10	)	)	PUNCT
cblr-1782	286	11	regarding	regard	VERB
cblr-1782	286	12	certain	certain	ADJ
cblr-1782	286	13	business	business	NOUN
cblr-1782	286	14	relationships	relationship	NOUN
cblr-1782	286	15	,	,	PUNCT
cblr-1782	286	16	which	which	PRON
cblr-1782	286	17	allowed	allow	VERB
cblr-1782	286	18	non	non	ADJ
cblr-1782	286	19	-	-	NOUN
cblr-1782	286	20	disclosure	disclosure	NOUN
cblr-1782	286	21	of	of	ADP
cblr-1782	286	22	transactions	transaction	NOUN
cblr-1782	286	23	between	between	ADP
cblr-1782	286	24	a	a	DET
cblr-1782	286	25	company	company	NOUN
cblr-1782	286	26	for	for	ADP
cblr-1782	286	27	which	which	PRON
cblr-1782	286	28	a	a	DET
cblr-1782	286	29	person	person	NOUN
cblr-1782	286	30	was	be	AUX
cblr-1782	286	31	serving	serve	VERB
cblr-1782	286	32	as	as	ADP
cblr-1782	286	33	a	a	DET
cblr-1782	286	34	director	director	NOUN
cblr-1782	286	35	and	and	CCONJ
cblr-1782	286	36	another	another	DET
cblr-1782	286	37	company	company	NOUN
cblr-1782	286	38	she	she	PRON
cblr-1782	286	39	managed	manage	VERB
cblr-1782	286	40	or	or	CCONJ
cblr-1782	286	41	min	min	NOUN
cblr-1782	286	42	–	–	PUNCT
cblr-1782	286	43	final	final	ADJ
cblr-1782	286	44	684	684	NUM
cblr-1782	286	45	columbia	columbia	PROPN
cblr-1782	286	46	business	business	NOUN
cblr-1782	286	47	law	law	PROPN
cblr-1782	286	48	review	review	NOUN
cblr-1782	286	49	[	[	X
cblr-1782	286	50	vol	vol	NOUN
cblr-1782	286	51	.	.	PUNCT
cblr-1782	286	52	2014	2014	NUM
cblr-1782	286	53	owned,49	owned,49	NUM
cblr-1782	286	54	as	as	ADV
cblr-1782	286	55	long	long	ADV
cblr-1782	286	56	as	as	SCONJ
cblr-1782	286	57	the	the	DET
cblr-1782	286	58	amount	amount	NOUN
cblr-1782	286	59	involved	involve	VERB
cblr-1782	286	60	was	be	AUX
cblr-1782	286	61	no	no	DET
cblr-1782	286	62	more	more	ADJ
cblr-1782	286	63	than	than	ADP
cblr-1782	286	64	five	five	NUM
cblr-1782	286	65	percent	percent	NOUN
cblr-1782	286	66	of	of	ADP
cblr-1782	286	67	the	the	DET
cblr-1782	286	68	gross	gross	ADJ
cblr-1782	286	69	revenue	revenue	NOUN
cblr-1782	286	70	of	of	ADP
cblr-1782	286	71	either	either	CCONJ
cblr-1782	286	72	company.50	company.50	PROPN
cblr-1782	286	73	the	the	DET
cblr-1782	286	74	reason	reason	NOUN
cblr-1782	286	75	for	for	ADP
cblr-1782	286	76	removing	remove	VERB
cblr-1782	286	77	all	all	DET
cblr-1782	286	78	“	"	PUNCT
cblr-1782	286	79	materiality	materiality	NOUN
cblr-1782	286	80	”	"	PUNCT
cblr-1782	286	81	related	related	ADJ
cblr-1782	286	82	instructions	instruction	NOUN
cblr-1782	286	83	and	and	CCONJ
cblr-1782	286	84	the	the	DET
cblr-1782	286	85	bright	bright	ADJ
cblr-1782	286	86	-	-	PUNCT
cblr-1782	286	87	line	line	NOUN
cblr-1782	286	88	rule	rule	NOUN
cblr-1782	286	89	also	also	ADV
cblr-1782	286	90	stems	stem	VERB
cblr-1782	286	91	from	from	ADP
cblr-1782	286	92	the	the	DET
cblr-1782	286	93	sec	sec	PROPN
cblr-1782	286	94	’s	’s	PART
cblr-1782	286	95	intent	intent	NOUN
cblr-1782	286	96	to	to	PART
cblr-1782	286	97	make	make	VERB
cblr-1782	286	98	disclosure	disclosure	NOUN
cblr-1782	286	99	more	more	ADJ
cblr-1782	286	100	principle	principle	NOUN
cblr-1782	286	101	-	-	PUNCT
cblr-1782	286	102	based.51	based.51	NOUN
cblr-1782	286	103	consistent	consistent	ADJ
cblr-1782	286	104	with	with	ADP
cblr-1782	286	105	this	this	PRON
cblr-1782	286	106	,	,	PUNCT
cblr-1782	286	107	the	the	DET
cblr-1782	286	108	sec	sec	PROPN
cblr-1782	286	109	deleted	delete	VERB
cblr-1782	286	110	“	"	PUNCT
cblr-1782	286	111	all	all	PRON
cblr-1782	286	112	of	of	ADP
cblr-1782	286	113	the	the	DET
cblr-1782	286	114	instructions	instruction	NOUN
cblr-1782	286	115	that	that	PRON
cblr-1782	286	116	served	serve	VERB
cblr-1782	286	117	to	to	PART
cblr-1782	286	118	delineate	delineate	VERB
cblr-1782	286	119	what	what	PRON
cblr-1782	286	120	transactions	transaction	NOUN
cblr-1782	286	121	are	be	AUX
cblr-1782	286	122	reportable	reportable	ADJ
cblr-1782	286	123	or	or	CCONJ
cblr-1782	286	124	excludable	excludable	ADJ
cblr-1782	286	125	from	from	ADP
cblr-1782	286	126	disclosure	disclosure	NOUN
cblr-1782	286	127	based	base	VERB
cblr-1782	286	128	on	on	ADP
cblr-1782	286	129	bright	bright	ADJ
cblr-1782	286	130	lines	line	NOUN
cblr-1782	286	131	that	that	PRON
cblr-1782	286	132	can	can	AUX
cblr-1782	286	133	49	49	NUM
cblr-1782	286	134	on	on	ADP
cblr-1782	286	135	the	the	DET
cblr-1782	286	136	other	other	ADJ
cblr-1782	286	137	hand	hand	NOUN
cblr-1782	286	138	,	,	PUNCT
cblr-1782	286	139	related	relate	VERB
cblr-1782	286	140	party	party	NOUN
cblr-1782	286	141	transactions	transaction	NOUN
cblr-1782	286	142	between	between	ADP
cblr-1782	286	143	two	two	NUM
cblr-1782	286	144	companies	company	NOUN
cblr-1782	286	145	for	for	ADP
cblr-1782	286	146	which	which	PRON
cblr-1782	286	147	the	the	DET
cblr-1782	286	148	same	same	ADJ
cblr-1782	286	149	person	person	NOUN
cblr-1782	286	150	serves	serve	VERB
cblr-1782	286	151	only	only	ADV
cblr-1782	286	152	as	as	SCONJ
cblr-1782	286	153	directors	director	NOUN
cblr-1782	286	154	are	be	AUX
cblr-1782	286	155	often	often	ADV
cblr-1782	286	156	outside	outside	ADP
cblr-1782	286	157	the	the	DET
cblr-1782	286	158	scope	scope	NOUN
cblr-1782	286	159	of	of	ADP
cblr-1782	286	160	concern	concern	NOUN
cblr-1782	286	161	:	:	PUNCT
cblr-1782	286	162	a	a	DET
cblr-1782	286	163	person	person	NOUN
cblr-1782	286	164	who	who	PRON
cblr-1782	286	165	has	have	VERB
cblr-1782	286	166	a	a	DET
cblr-1782	286	167	position	position	NOUN
cblr-1782	286	168	or	or	CCONJ
cblr-1782	286	169	relationship	relationship	NOUN
cblr-1782	286	170	with	with	ADP
cblr-1782	286	171	a	a	DET
cblr-1782	286	172	firm	firm	ADJ
cblr-1782	286	173	,	,	PUNCT
cblr-1782	286	174	corporation	corporation	NOUN
cblr-1782	286	175	,	,	PUNCT
cblr-1782	286	176	or	or	CCONJ
cblr-1782	286	177	other	other	ADJ
cblr-1782	286	178	entity	entity	NOUN
cblr-1782	286	179	that	that	PRON
cblr-1782	286	180	engages	engage	VERB
cblr-1782	286	181	in	in	ADP
cblr-1782	286	182	a	a	DET
cblr-1782	286	183	transaction	transaction	NOUN
cblr-1782	286	184	with	with	ADP
cblr-1782	286	185	the	the	DET
cblr-1782	286	186	registrant	registrant	NOUN
cblr-1782	286	187	shall	shall	AUX
cblr-1782	286	188	not	not	PART
cblr-1782	286	189	be	be	AUX
cblr-1782	286	190	deemed	deem	VERB
cblr-1782	286	191	to	to	PART
cblr-1782	286	192	have	have	VERB
cblr-1782	286	193	an	an	DET
cblr-1782	286	194	indirect	indirect	ADJ
cblr-1782	286	195	material	material	NOUN
cblr-1782	286	196	interest	interest	NOUN
cblr-1782	286	197	within	within	ADP
cblr-1782	286	198	the	the	DET
cblr-1782	286	199	meaning	meaning	NOUN
cblr-1782	286	200	of	of	ADP
cblr-1782	286	201	paragraph	paragraph	NOUN
cblr-1782	286	202	(	(	PUNCT
cblr-1782	286	203	a	a	NOUN
cblr-1782	286	204	)	)	PUNCT
cblr-1782	286	205	of	of	ADP
cblr-1782	286	206	this	this	DET
cblr-1782	286	207	item	item	NOUN
cblr-1782	286	208	where	where	SCONJ
cblr-1782	286	209	:	:	PUNCT
cblr-1782	286	210	a.	a.	NOUN
cblr-1782	286	211	the	the	DET
cblr-1782	286	212	interest	interest	NOUN
cblr-1782	286	213	arises	arise	VERB
cblr-1782	286	214	only	only	ADV
cblr-1782	286	215	:	:	PUNCT
cblr-1782	286	216	i.	i.	NOUN
cblr-1782	286	217	from	from	ADP
cblr-1782	286	218	such	such	ADJ
cblr-1782	286	219	person	person	NOUN
cblr-1782	286	220	’s	’s	PART
cblr-1782	286	221	position	position	NOUN
cblr-1782	286	222	as	as	ADP
cblr-1782	286	223	a	a	DET
cblr-1782	286	224	director	director	NOUN
cblr-1782	286	225	of	of	ADP
cblr-1782	286	226	another	another	DET
cblr-1782	286	227	corporation	corporation	NOUN
cblr-1782	286	228	or	or	CCONJ
cblr-1782	286	229	organization	organization	NOUN
cblr-1782	286	230	that	that	PRON
cblr-1782	286	231	is	be	AUX
cblr-1782	286	232	a	a	DET
cblr-1782	286	233	party	party	NOUN
cblr-1782	286	234	to	to	ADP
cblr-1782	286	235	the	the	DET
cblr-1782	286	236	transaction	transaction	NOUN
cblr-1782	286	237	.	.	PUNCT
cblr-1782	287	1	instruction	instruction	NOUN
cblr-1782	287	2	to	to	ADP
cblr-1782	287	3	17	17	NUM
cblr-1782	287	4	c.f.r	c.f.r	NOUN
cblr-1782	287	5	.	.	PUNCT
cblr-1782	288	1	§	§	PROPN
cblr-1782	288	2	229.404(a	229.404(a	PROPN
cblr-1782	288	3	)	)	PUNCT
cblr-1782	288	4	6.a.i	6.a.i	NUM
cblr-1782	288	5	.	.	PUNCT
cblr-1782	289	1	(	(	PUNCT
cblr-1782	289	2	2014	2014	NUM
cblr-1782	289	3	)	)	PUNCT
cblr-1782	289	4	.	.	PUNCT
cblr-1782	290	1	50	50	NUM
cblr-1782	290	2	although	although	SCONJ
cblr-1782	290	3	the	the	DET
cblr-1782	290	4	sec	sec	PROPN
cblr-1782	290	5	did	do	AUX
cblr-1782	290	6	not	not	PART
cblr-1782	290	7	emphasize	emphasize	VERB
cblr-1782	290	8	it	it	PRON
cblr-1782	290	9	in	in	ADP
cblr-1782	290	10	its	its	PRON
cblr-1782	290	11	release	release	NOUN
cblr-1782	290	12	of	of	ADP
cblr-1782	290	13	the	the	DET
cblr-1782	290	14	final	final	ADJ
cblr-1782	290	15	2006	2006	NUM
cblr-1782	290	16	rules	rule	NOUN
cblr-1782	290	17	,	,	PUNCT
cblr-1782	290	18	the	the	DET
cblr-1782	290	19	other	other	ADJ
cblr-1782	290	20	source	source	NOUN
cblr-1782	290	21	informing	inform	VERB
cblr-1782	290	22	materiality	materiality	NOUN
cblr-1782	290	23	was	be	AUX
cblr-1782	290	24	the	the	DET
cblr-1782	290	25	former	former	ADJ
cblr-1782	290	26	item	item	NOUN
cblr-1782	290	27	404(b	404(b	NOUN
cblr-1782	290	28	)	)	PUNCT
cblr-1782	290	29	covering	cover	VERB
cblr-1782	290	30	certain	certain	ADJ
cblr-1782	290	31	business	business	NOUN
cblr-1782	290	32	relationships	relationship	NOUN
cblr-1782	290	33	.	.	PUNCT
cblr-1782	291	1	the	the	DET
cblr-1782	291	2	former	former	ADJ
cblr-1782	291	3	item	item	NOUN
cblr-1782	291	4	404(b	404(b	NOUN
cblr-1782	291	5	)	)	PUNCT
cblr-1782	291	6	contained	contain	VERB
cblr-1782	291	7	a	a	DET
cblr-1782	291	8	“	"	PUNCT
cblr-1782	291	9	five	five	NUM
cblr-1782	291	10	percent	percent	NOUN
cblr-1782	291	11	rule	rule	NOUN
cblr-1782	291	12	”	"	PUNCT
cblr-1782	291	13	which	which	PRON
cblr-1782	291	14	required	require	VERB
cblr-1782	291	15	directors	director	NOUN
cblr-1782	291	16	or	or	CCONJ
cblr-1782	291	17	nominees	nominee	NOUN
cblr-1782	291	18	for	for	ADP
cblr-1782	291	19	director	director	NOUN
cblr-1782	291	20	to	to	PART
cblr-1782	291	21	disclose	disclose	VERB
cblr-1782	291	22	any	any	DET
cblr-1782	291	23	related	relate	VERB
cblr-1782	291	24	party	party	NOUN
cblr-1782	291	25	transaction	transaction	NOUN
cblr-1782	291	26	when	when	SCONJ
cblr-1782	291	27	the	the	DET
cblr-1782	291	28	dollar	dollar	NOUN
cblr-1782	291	29	amount	amount	NOUN
cblr-1782	291	30	of	of	ADP
cblr-1782	291	31	the	the	DET
cblr-1782	291	32	transaction	transaction	NOUN
cblr-1782	291	33	exceeded	exceed	VERB
cblr-1782	291	34	five	five	NUM
cblr-1782	291	35	percent	percent	NOUN
cblr-1782	291	36	of	of	ADP
cblr-1782	291	37	either	either	CCONJ
cblr-1782	291	38	the	the	DET
cblr-1782	291	39	registrant	registrant	NOUN
cblr-1782	291	40	’s	’s	NOUN
cblr-1782	291	41	or	or	CCONJ
cblr-1782	291	42	the	the	DET
cblr-1782	291	43	other	other	ADJ
cblr-1782	291	44	entity	entity	NOUN
cblr-1782	291	45	’s	’s	PART
cblr-1782	291	46	consolidated	consolidate	VERB
cblr-1782	291	47	gross	gross	ADJ
cblr-1782	291	48	revenue	revenue	NOUN
cblr-1782	291	49	for	for	ADP
cblr-1782	291	50	its	its	PRON
cblr-1782	291	51	last	last	ADJ
cblr-1782	291	52	full	full	ADJ
cblr-1782	291	53	fiscal	fiscal	ADJ
cblr-1782	291	54	year	year	NOUN
cblr-1782	291	55	.	.	PUNCT
cblr-1782	292	1	see	see	VERB
cblr-1782	292	2	17	17	NUM
cblr-1782	292	3	c.f.r	c.f.r	NOUN
cblr-1782	292	4	.	.	PUNCT
cblr-1782	293	1	§	§	PROPN
cblr-1782	293	2	229.404	229.404	NUM
cblr-1782	293	3	(	(	PUNCT
cblr-1782	293	4	2005	2005	NUM
cblr-1782	293	5	)	)	PUNCT
cblr-1782	293	6	.	.	PUNCT
cblr-1782	294	1	this	this	DET
cblr-1782	294	2	numerical	numerical	ADJ
cblr-1782	294	3	formula	formula	NOUN
cblr-1782	294	4	functioned	function	VERB
cblr-1782	294	5	as	as	ADP
cblr-1782	294	6	a	a	DET
cblr-1782	294	7	practical	practical	ADJ
cblr-1782	294	8	threshold	threshold	NOUN
cblr-1782	294	9	on	on	ADP
cblr-1782	294	10	what	what	PRON
cblr-1782	294	11	to	to	PART
cblr-1782	294	12	report	report	VERB
cblr-1782	294	13	and	and	CCONJ
cblr-1782	294	14	what	what	PRON
cblr-1782	294	15	to	to	PART
cblr-1782	294	16	exclude	exclude	VERB
cblr-1782	294	17	.	.	PUNCT
cblr-1782	295	1	the	the	DET
cblr-1782	295	2	sec	sec	PROPN
cblr-1782	295	3	’s	’s	PART
cblr-1782	295	4	decision	decision	NOUN
cblr-1782	295	5	in	in	ADP
cblr-1782	295	6	the	the	DET
cblr-1782	295	7	2006	2006	NUM
cblr-1782	295	8	final	final	ADJ
cblr-1782	295	9	rules	rule	NOUN
cblr-1782	295	10	then	then	ADV
cblr-1782	295	11	can	can	AUX
cblr-1782	295	12	be	be	AUX
cblr-1782	295	13	understood	understand	VERB
cblr-1782	295	14	as	as	ADP
cblr-1782	295	15	an	an	DET
cblr-1782	295	16	effort	effort	NOUN
cblr-1782	295	17	to	to	PART
cblr-1782	295	18	pursue	pursue	VERB
cblr-1782	295	19	more	more	ADV
cblr-1782	295	20	casespecific	casespecific	ADJ
cblr-1782	295	21	fairness	fairness	NOUN
cblr-1782	295	22	.	.	PUNCT
cblr-1782	296	1	see	see	VERB
cblr-1782	296	2	generally	generally	ADV
cblr-1782	296	3	executive	executive	ADJ
cblr-1782	296	4	compensation	compensation	NOUN
cblr-1782	296	5	and	and	CCONJ
cblr-1782	296	6	related	related	ADJ
cblr-1782	296	7	person	person	NOUN
cblr-1782	296	8	disclosure	disclosure	NOUN
cblr-1782	296	9	,	,	PUNCT
cblr-1782	296	10	71	71	NUM
cblr-1782	296	11	fed	fed	PROPN
cblr-1782	296	12	.	.	PUNCT
cblr-1782	297	1	reg	reg	PROPN
cblr-1782	297	2	.	.	PROPN
cblr-1782	297	3	53,158	53,158	NUM
cblr-1782	297	4	,	,	PUNCT
cblr-1782	297	5	53,176	53,176	NUM
cblr-1782	297	6	(	(	PUNCT
cblr-1782	297	7	sept	sept	PROPN
cblr-1782	297	8	.	.	PROPN
cblr-1782	297	9	8	8	NUM
cblr-1782	297	10	,	,	PUNCT
cblr-1782	297	11	2006	2006	NUM
cblr-1782	297	12	)	)	PUNCT
cblr-1782	297	13	.	.	PUNCT
cblr-1782	298	1	since	since	SCONJ
cblr-1782	298	2	the	the	DET
cblr-1782	298	3	regulations	regulation	NOUN
cblr-1782	298	4	already	already	ADV
cblr-1782	298	5	contain	contain	VERB
cblr-1782	298	6	a	a	DET
cblr-1782	298	7	clear	clear	ADJ
cblr-1782	298	8	$	$	SYM
cblr-1782	298	9	120,000	120,000	NUM
cblr-1782	298	10	threshold	threshold	NOUN
cblr-1782	298	11	,	,	PUNCT
cblr-1782	298	12	the	the	DET
cblr-1782	298	13	commission	commission	NOUN
cblr-1782	298	14	might	might	AUX
cblr-1782	298	15	have	have	AUX
cblr-1782	298	16	thought	think	VERB
cblr-1782	298	17	that	that	SCONJ
cblr-1782	298	18	another	another	DET
cblr-1782	298	19	rigid	rigid	ADJ
cblr-1782	298	20	criterion	criterion	NOUN
cblr-1782	298	21	was	be	AUX
cblr-1782	298	22	unnecessary	unnecessary	ADJ
cblr-1782	298	23	.	.	PUNCT
cblr-1782	299	1	rather	rather	ADV
cblr-1782	299	2	,	,	PUNCT
cblr-1782	299	3	the	the	DET
cblr-1782	299	4	commission	commission	NOUN
cblr-1782	299	5	could	could	AUX
cblr-1782	299	6	have	have	AUX
cblr-1782	299	7	sought	seek	VERB
cblr-1782	299	8	to	to	PART
cblr-1782	299	9	have	have	VERB
cblr-1782	299	10	a	a	DET
cblr-1782	299	11	more	more	ADV
cblr-1782	299	12	flexible	flexible	ADJ
cblr-1782	299	13	standard	standard	NOUN
cblr-1782	299	14	to	to	PART
cblr-1782	299	15	complement	complement	VERB
cblr-1782	299	16	the	the	DET
cblr-1782	299	17	bright	bright	ADJ
cblr-1782	299	18	-	-	PUNCT
cblr-1782	299	19	line	line	NOUN
cblr-1782	299	20	dollar	dollar	NOUN
cblr-1782	299	21	threshold	threshold	NOUN
cblr-1782	299	22	.	.	PUNCT
cblr-1782	300	1	51	51	NUM
cblr-1782	300	2	this	this	DET
cblr-1782	300	3	principle	principle	NOUN
cblr-1782	300	4	-	-	PUNCT
cblr-1782	300	5	based	base	VERB
cblr-1782	300	6	interpretation	interpretation	NOUN
cblr-1782	300	7	of	of	ADP
cblr-1782	300	8	materiality	materiality	NOUN
cblr-1782	300	9	is	be	AUX
cblr-1782	300	10	not	not	PART
cblr-1782	300	11	new	new	ADJ
cblr-1782	300	12	.	.	PUNCT
cblr-1782	301	1	it	it	PRON
cblr-1782	301	2	is	be	AUX
cblr-1782	301	3	consistent	consistent	ADJ
cblr-1782	301	4	with	with	ADP
cblr-1782	301	5	what	what	PRON
cblr-1782	301	6	the	the	DET
cblr-1782	301	7	sec	sec	PROPN
cblr-1782	301	8	staff	staff	NOUN
cblr-1782	301	9	did	do	AUX
cblr-1782	301	10	in	in	ADP
cblr-1782	301	11	staff	staff	NOUN
cblr-1782	301	12	accounting	accounting	NOUN
cblr-1782	301	13	bulletin	bulletin	NOUN
cblr-1782	301	14	(	(	PUNCT
cblr-1782	301	15	sab	sab	INTJ
cblr-1782	301	16	)	)	PUNCT
cblr-1782	301	17	no	no	NOUN
cblr-1782	301	18	.	.	NOUN
cblr-1782	302	1	99	99	NUM
cblr-1782	302	2	back	back	ADV
cblr-1782	302	3	in	in	ADP
cblr-1782	302	4	1999	1999	NUM
cblr-1782	302	5	.	.	PUNCT
cblr-1782	303	1	staff	staff	NOUN
cblr-1782	303	2	accounting	accounting	NOUN
cblr-1782	303	3	bulletin	bulletin	NOUN
cblr-1782	303	4	no	no	INTJ
cblr-1782	303	5	.	.	PROPN
cblr-1782	304	1	99	99	NUM
cblr-1782	304	2	,	,	PUNCT
cblr-1782	304	3	64	64	NUM
cblr-1782	304	4	fed	feed	VERB
cblr-1782	304	5	.	.	PUNCT
cblr-1782	305	1	reg	reg	PROPN
cblr-1782	305	2	.	.	PUNCT
cblr-1782	306	1	45150	45150	NUM
cblr-1782	306	2	,	,	PUNCT
cblr-1782	306	3	45153	45153	NUM
cblr-1782	306	4	(	(	PUNCT
cblr-1782	306	5	aug	aug	PROPN
cblr-1782	306	6	.	.	PROPN
cblr-1782	306	7	19	19	NUM
cblr-1782	306	8	,	,	PUNCT
cblr-1782	306	9	1999	1999	NUM
cblr-1782	306	10	)	)	PUNCT
cblr-1782	306	11	(	(	PUNCT
cblr-1782	306	12	codified	codify	VERB
cblr-1782	306	13	at	at	ADP
cblr-1782	306	14	17	17	NUM
cblr-1782	306	15	c.f.r	c.f.r	NOUN
cblr-1782	306	16	.	.	PUNCT
cblr-1782	307	1	pt	pt	PROPN
cblr-1782	307	2	.	.	PROPN
cblr-1782	307	3	211	211	NUM
cblr-1782	307	4	)	)	PUNCT
cblr-1782	307	5	.	.	PUNCT
cblr-1782	308	1	in	in	ADP
cblr-1782	308	2	the	the	DET
cblr-1782	308	3	context	context	NOUN
cblr-1782	308	4	of	of	ADP
cblr-1782	308	5	a	a	DET
cblr-1782	308	6	misstatement	misstatement	NOUN
cblr-1782	308	7	in	in	ADP
cblr-1782	308	8	financial	financial	ADJ
cblr-1782	308	9	statements	statement	NOUN
cblr-1782	308	10	,	,	PUNCT
cblr-1782	308	11	the	the	DET
cblr-1782	308	12	sec	sec	PROPN
cblr-1782	308	13	stated	state	VERB
cblr-1782	308	14	,	,	PUNCT
cblr-1782	308	15	“	"	PUNCT
cblr-1782	308	16	as	as	ADP
cblr-1782	308	17	with	with	ADP
cblr-1782	308	18	materiality	materiality	NOUN
cblr-1782	308	19	generally	generally	ADV
cblr-1782	308	20	,	,	PUNCT
cblr-1782	308	21	this	this	DET
cblr-1782	308	22	analysis	analysis	NOUN
cblr-1782	308	23	requires	require	VERB
cblr-1782	308	24	consideration	consideration	NOUN
cblr-1782	308	25	of	of	ADP
cblr-1782	308	26	both	both	CCONJ
cblr-1782	308	27	quantitative	quantitative	ADJ
cblr-1782	308	28	and	and	CCONJ
cblr-1782	308	29	qualitative	qualitative	ADJ
cblr-1782	308	30	factors	factor	NOUN
cblr-1782	308	31	”	"	PUNCT
cblr-1782	308	32	and	and	CCONJ
cblr-1782	308	33	indicated	indicate	VERB
cblr-1782	308	34	quantitatively	quantitatively	ADV
cblr-1782	308	35	small	small	ADJ
cblr-1782	308	36	,	,	PUNCT
cblr-1782	308	37	but	but	CCONJ
cblr-1782	308	38	qualitatively	qualitatively	ADV
cblr-1782	308	39	material	material	ADJ
cblr-1782	308	40	,	,	PUNCT
cblr-1782	308	41	examples	example	NOUN
cblr-1782	308	42	.	.	PUNCT
cblr-1782	309	1	min	min	NOUN
cblr-1782	309	2	–	–	PUNCT
cblr-1782	309	3	final	final	ADJ
cblr-1782	309	4	no	no	NOUN
cblr-1782	309	5	.	.	PUNCT
cblr-1782	310	1	3:663	3:663	NUM
cblr-1782	310	2	]	]	X
cblr-1782	310	3	cooperative	cooperative	ADJ
cblr-1782	310	4	policing	policing	NOUN
cblr-1782	310	5	of	of	ADP
cblr-1782	310	6	rpts	rpt	NOUN
cblr-1782	310	7	685	685	NUM
cblr-1782	310	8	depart	depart	NOUN
cblr-1782	310	9	from	from	ADP
cblr-1782	310	10	a	a	DET
cblr-1782	310	11	more	more	ADV
cblr-1782	310	12	appropriate	appropriate	ADJ
cblr-1782	310	13	materiality	materiality	NOUN
cblr-1782	310	14	analysis	analysis	NOUN
cblr-1782	310	15	.	.	PUNCT
cblr-1782	311	1	”52	”52	PUNCT
cblr-1782	311	2	however	however	ADV
cblr-1782	311	3	,	,	PUNCT
cblr-1782	311	4	based	base	VERB
cblr-1782	311	5	on	on	ADP
cblr-1782	311	6	the	the	DET
cblr-1782	311	7	sec	sec	PROPN
cblr-1782	311	8	’s	’s	PART
cblr-1782	311	9	final	final	ADJ
cblr-1782	311	10	release	release	NOUN
cblr-1782	311	11	,	,	PUNCT
cblr-1782	311	12	the	the	DET
cblr-1782	311	13	sec	sec	PROPN
cblr-1782	311	14	made	make	VERB
cblr-1782	311	15	clear	clear	ADJ
cblr-1782	311	16	that	that	SCONJ
cblr-1782	311	17	the	the	DET
cblr-1782	311	18	omission	omission	NOUN
cblr-1782	311	19	of	of	ADP
cblr-1782	311	20	former	former	ADJ
cblr-1782	311	21	instructions	instruction	NOUN
cblr-1782	311	22	was	be	AUX
cblr-1782	311	23	not	not	PART
cblr-1782	311	24	intended	intend	VERB
cblr-1782	311	25	to	to	PART
cblr-1782	311	26	change	change	VERB
cblr-1782	311	27	the	the	DET
cblr-1782	311	28	standards	standard	NOUN
cblr-1782	311	29	applicable	applicable	ADJ
cblr-1782	311	30	to	to	ADP
cblr-1782	311	31	those	those	DET
cblr-1782	311	32	items	item	NOUN
cblr-1782	311	33	.	.	PUNCT
cblr-1782	312	1	in	in	ADP
cblr-1782	312	2	its	its	PRON
cblr-1782	312	3	final	final	ADJ
cblr-1782	312	4	2006	2006	NUM
cblr-1782	312	5	release	release	NOUN
cblr-1782	312	6	,	,	PUNCT
cblr-1782	312	7	all	all	DET
cblr-1782	312	8	the	the	DET
cblr-1782	312	9	former	former	ADJ
cblr-1782	312	10	instructions	instruction	NOUN
cblr-1782	312	11	to	to	ADP
cblr-1782	312	12	the	the	DET
cblr-1782	312	13	rule	rule	NOUN
cblr-1782	312	14	retained	retain	VERB
cblr-1782	312	15	almost	almost	ADV
cblr-1782	312	16	the	the	DET
cblr-1782	312	17	exact	exact	ADJ
cblr-1782	312	18	same	same	ADJ
cblr-1782	312	19	language	language	NOUN
cblr-1782	312	20	.	.	PUNCT
cblr-1782	313	1	thus	thus	ADV
cblr-1782	313	2	,	,	PUNCT
cblr-1782	313	3	when	when	SCONJ
cblr-1782	313	4	a	a	DET
cblr-1782	313	5	company	company	NOUN
cblr-1782	313	6	evaluates	evaluate	VERB
cblr-1782	313	7	the	the	DET
cblr-1782	313	8	materiality	materiality	NOUN
cblr-1782	313	9	of	of	ADP
cblr-1782	313	10	its	its	PRON
cblr-1782	313	11	related	related	ADJ
cblr-1782	313	12	party	party	NOUN
cblr-1782	313	13	transactions	transaction	NOUN
cblr-1782	313	14	,	,	PUNCT
cblr-1782	313	15	it	it	PRON
cblr-1782	313	16	still	still	ADV
cblr-1782	313	17	needs	need	VERB
cblr-1782	313	18	to	to	PART
cblr-1782	313	19	consider	consider	VERB
cblr-1782	313	20	the	the	DET
cblr-1782	313	21	same	same	ADJ
cblr-1782	313	22	factors	factor	NOUN
cblr-1782	313	23	,	,	PUNCT
cblr-1782	313	24	although	although	SCONJ
cblr-1782	313	25	the	the	DET
cblr-1782	313	26	source	source	NOUN
cblr-1782	313	27	of	of	ADP
cblr-1782	313	28	legal	legal	ADJ
cblr-1782	313	29	support	support	NOUN
cblr-1782	313	30	is	be	AUX
cblr-1782	313	31	different	different	ADJ
cblr-1782	313	32	.	.	PUNCT
cblr-1782	314	1	3	3	X
cblr-1782	314	2	.	.	X
cblr-1782	314	3	policies	policy	NOUN
cblr-1782	314	4	and	and	CCONJ
cblr-1782	314	5	procedures	procedure	NOUN
cblr-1782	314	6	for	for	ADP
cblr-1782	314	7	review	review	NOUN
cblr-1782	314	8	,	,	PUNCT
cblr-1782	314	9	approval	approval	NOUN
cblr-1782	314	10	,	,	PUNCT
cblr-1782	314	11	or	or	CCONJ
cblr-1782	314	12	ratification	ratification	NOUN
cblr-1782	314	13	newly	newly	ADV
cblr-1782	314	14	added	add	VERB
cblr-1782	314	15	item	item	NOUN
cblr-1782	314	16	404(b)(1	404(b)(1	NUM
cblr-1782	314	17	)	)	PUNCT
cblr-1782	314	18	requires	require	VERB
cblr-1782	314	19	companies	company	NOUN
cblr-1782	314	20	to	to	ADP
cblr-1782	314	21	“	"	PUNCT
cblr-1782	314	22	[	[	X
cblr-1782	314	23	d]escribe	d]escribe	VERB
cblr-1782	314	24	the	the	DET
cblr-1782	314	25	registrant	registrant	NOUN
cblr-1782	314	26	’s	’s	PART
cblr-1782	314	27	policies	policy	NOUN
cblr-1782	314	28	and	and	CCONJ
cblr-1782	314	29	procedures	procedure	NOUN
cblr-1782	314	30	for	for	ADP
cblr-1782	314	31	the	the	DET
cblr-1782	314	32	review	review	NOUN
cblr-1782	314	33	,	,	PUNCT
cblr-1782	314	34	approval	approval	NOUN
cblr-1782	314	35	,	,	PUNCT
cblr-1782	314	36	or	or	CCONJ
cblr-1782	314	37	ratification	ratification	NOUN
cblr-1782	314	38	of	of	ADP
cblr-1782	314	39	any	any	DET
cblr-1782	314	40	transaction	transaction	NOUN
cblr-1782	314	41	required	require	VERB
cblr-1782	314	42	to	to	PART
cblr-1782	314	43	be	be	AUX
cblr-1782	314	44	reported	report	VERB
cblr-1782	314	45	under	under	ADP
cblr-1782	314	46	paragraph	paragraph	NOUN
cblr-1782	314	47	(	(	PUNCT
cblr-1782	314	48	a	a	NOUN
cblr-1782	314	49	)	)	PUNCT
cblr-1782	314	50	of	of	ADP
cblr-1782	314	51	this	this	DET
cblr-1782	314	52	item	item	NOUN
cblr-1782	314	53	.	.	PUNCT
cblr-1782	315	1	”53	”53	ADV
cblr-1782	315	2	the	the	DET
cblr-1782	315	3	intention	intention	NOUN
cblr-1782	315	4	of	of	ADP
cblr-1782	315	5	the	the	DET
cblr-1782	315	6	new	new	ADJ
cblr-1782	315	7	addition	addition	NOUN
cblr-1782	315	8	is	be	AUX
cblr-1782	315	9	to	to	PART
cblr-1782	315	10	correspond	correspond	VERB
cblr-1782	315	11	with	with	ADP
cblr-1782	315	12	the	the	DET
cblr-1782	315	13	fact	fact	NOUN
cblr-1782	315	14	that	that	SCONJ
cblr-1782	315	15	the	the	DET
cblr-1782	315	16	“	"	PUNCT
cblr-1782	315	17	[	[	X
cblr-1782	315	18	s]tate	s]tate	ADJ
cblr-1782	315	19	corporate	corporate	ADJ
cblr-1782	315	20	law	law	NOUN
cblr-1782	315	21	and	and	CCONJ
cblr-1782	315	22	increasingly	increasingly	ADV
cblr-1782	315	23	robust	robust	ADJ
cblr-1782	315	24	corporate	corporate	ADJ
cblr-1782	315	25	governance	governance	NOUN
cblr-1782	315	26	practices	practice	NOUN
cblr-1782	315	27	support	support	VERB
cblr-1782	315	28	or	or	CCONJ
cblr-1782	315	29	provide	provide	VERB
cblr-1782	315	30	for	for	ADP
cblr-1782	315	31	such	such	ADJ
cblr-1782	315	32	procedures	procedure	NOUN
cblr-1782	315	33	in	in	ADP
cblr-1782	315	34	connection	connection	NOUN
cblr-1782	315	35	with	with	ADP
cblr-1782	315	36	transactions	transaction	NOUN
cblr-1782	315	37	involving	involve	VERB
cblr-1782	315	38	conflicts	conflict	NOUN
cblr-1782	315	39	of	of	ADP
cblr-1782	315	40	interest	interest	NOUN
cblr-1782	315	41	.	.	PUNCT
cblr-1782	316	1	”54	”54	VERB
cblr-1782	316	2	as	as	ADP
cblr-1782	316	3	a	a	DET
cblr-1782	316	4	result	result	NOUN
cblr-1782	316	5	,	,	PUNCT
cblr-1782	316	6	the	the	DET
cblr-1782	316	7	sec	sec	PROPN
cblr-1782	316	8	requires	require	VERB
cblr-1782	316	9	disclosure	disclosure	NOUN
cblr-1782	316	10	of	of	ADP
cblr-1782	316	11	procedural	procedural	ADJ
cblr-1782	316	12	information	information	NOUN
cblr-1782	316	13	on	on	ADP
cblr-1782	316	14	related	related	ADJ
cblr-1782	316	15	party	party	NOUN
cblr-1782	316	16	transactions	transaction	NOUN
cblr-1782	316	17	based	base	VERB
cblr-1782	316	18	on	on	ADP
cblr-1782	316	19	the	the	DET
cblr-1782	316	20	belief	belief	NOUN
cblr-1782	316	21	that	that	SCONJ
cblr-1782	316	22	“	"	PUNCT
cblr-1782	316	23	this	this	DET
cblr-1782	316	24	type	type	NOUN
cblr-1782	316	25	of	of	ADP
cblr-1782	316	26	information	information	NOUN
cblr-1782	316	27	may	may	AUX
cblr-1782	316	28	be	be	AUX
cblr-1782	316	29	material	material	ADJ
cblr-1782	316	30	to	to	ADP
cblr-1782	316	31	investors	investor	NOUN
cblr-1782	316	32	.	.	PUNCT
cblr-1782	317	1	”55	”55	PROPN
cblr-1782	317	2	even	even	ADV
cblr-1782	317	3	before	before	ADP
cblr-1782	317	4	2006	2006	NUM
cblr-1782	317	5	,	,	PUNCT
cblr-1782	317	6	some	some	DET
cblr-1782	317	7	companies	company	NOUN
cblr-1782	317	8	included	include	VERB
cblr-1782	317	9	policies	policy	NOUN
cblr-1782	317	10	on	on	ADP
cblr-1782	317	11	conflict	conflict	NOUN
cblr-1782	317	12	of	of	ADP
cblr-1782	317	13	interest	interest	NOUN
cblr-1782	317	14	transactions	transaction	NOUN
cblr-1782	317	15	in	in	ADP
cblr-1782	317	16	their	their	PRON
cblr-1782	317	17	corporate	corporate	ADJ
cblr-1782	317	18	governance	governance	NOUN
cblr-1782	317	19	documents.56	documents.56	NOUN
cblr-1782	317	20	52	52	NUM
cblr-1782	317	21	executive	executive	NOUN
cblr-1782	317	22	compensation	compensation	NOUN
cblr-1782	317	23	and	and	CCONJ
cblr-1782	317	24	related	related	ADJ
cblr-1782	317	25	person	person	NOUN
cblr-1782	317	26	disclosure	disclosure	NOUN
cblr-1782	317	27	,	,	PUNCT
cblr-1782	317	28	71	71	NUM
cblr-1782	317	29	fed	fed	PROPN
cblr-1782	317	30	.	.	PUNCT
cblr-1782	318	1	reg	reg	PROPN
cblr-1782	318	2	.	.	PROPN
cblr-1782	319	1	53,158	53,158	NUM
cblr-1782	319	2	,	,	PUNCT
cblr-1782	319	3	53,197	53,197	NUM
cblr-1782	319	4	(	(	PUNCT
cblr-1782	319	5	sept	sept	PROPN
cblr-1782	319	6	.	.	PROPN
cblr-1782	319	7	8	8	NUM
cblr-1782	319	8	,	,	PUNCT
cblr-1782	319	9	2006	2006	NUM
cblr-1782	319	10	)	)	PUNCT
cblr-1782	319	11	.	.	PUNCT
cblr-1782	320	1	53	53	NUM
cblr-1782	320	2	17	17	NUM
cblr-1782	320	3	c.f.r	c.f.r	NOUN
cblr-1782	320	4	.	.	PUNCT
cblr-1782	321	1	§	§	PROPN
cblr-1782	321	2	229.404(b)(1	229.404(b)(1	NUM
cblr-1782	321	3	)	)	PUNCT
cblr-1782	321	4	(	(	PUNCT
cblr-1782	321	5	2014	2014	NUM
cblr-1782	321	6	)	)	PUNCT
cblr-1782	321	7	.	.	PUNCT
cblr-1782	322	1	54	54	NUM
cblr-1782	322	2	executive	executive	NOUN
cblr-1782	322	3	compensation	compensation	NOUN
cblr-1782	322	4	and	and	CCONJ
cblr-1782	322	5	related	related	ADJ
cblr-1782	322	6	person	person	NOUN
cblr-1782	322	7	disclosure	disclosure	NOUN
cblr-1782	322	8	,	,	PUNCT
cblr-1782	322	9	71	71	NUM
cblr-1782	322	10	fed	fed	PROPN
cblr-1782	322	11	.	.	PUNCT
cblr-1782	323	1	reg	reg	PROPN
cblr-1782	323	2	.	.	PROPN
cblr-1782	324	1	53,158	53,158	NUM
cblr-1782	324	2	,	,	PUNCT
cblr-1782	324	3	53,202	53,202	NUM
cblr-1782	324	4	(	(	PUNCT
cblr-1782	324	5	sept	sept	PROPN
cblr-1782	324	6	.	.	PROPN
cblr-1782	324	7	8	8	NUM
cblr-1782	324	8	,	,	PUNCT
cblr-1782	324	9	2006	2006	NUM
cblr-1782	324	10	)	)	PUNCT
cblr-1782	324	11	.	.	PUNCT
cblr-1782	325	1	55	55	NUM
cblr-1782	326	1	i	i	PRON
cblr-1782	326	2	d.	d.	VERB
cblr-1782	326	3	56	56	NUM
cblr-1782	326	4	these	these	DET
cblr-1782	326	5	documents	document	NOUN
cblr-1782	326	6	include	include	VERB
cblr-1782	326	7	codes	code	NOUN
cblr-1782	326	8	of	of	ADP
cblr-1782	326	9	ethics	ethic	NOUN
cblr-1782	326	10	,	,	PUNCT
cblr-1782	326	11	corporate	corporate	ADJ
cblr-1782	326	12	governance	governance	NOUN
cblr-1782	326	13	guidelines	guideline	NOUN
cblr-1782	326	14	,	,	PUNCT
cblr-1782	326	15	and	and	CCONJ
cblr-1782	326	16	committee	committee	NOUN
cblr-1782	326	17	charters	charter	NOUN
cblr-1782	326	18	,	,	PUNCT
cblr-1782	326	19	as	as	SCONJ
cblr-1782	326	20	required	require	VERB
cblr-1782	326	21	by	by	ADP
cblr-1782	326	22	sarbanes	sarbane	NOUN
cblr-1782	326	23	-	-	PUNCT
cblr-1782	326	24	oxley	oxley	PROPN
cblr-1782	326	25	act	act	PROPN
cblr-1782	326	26	.	.	PUNCT
cblr-1782	327	1	see	see	VERB
cblr-1782	327	2	generally	generally	ADV
cblr-1782	327	3	sarbanes	sarbane	NOUN
cblr-1782	327	4	-	-	PUNCT
cblr-1782	327	5	oxley	oxley	ADJ
cblr-1782	327	6	act	act	NOUN
cblr-1782	327	7	of	of	ADP
cblr-1782	327	8	2002	2002	NUM
cblr-1782	327	9	,	,	PUNCT
cblr-1782	327	10	15	15	NUM
cblr-1782	327	11	u.s.c	u.s.c	NOUN
cblr-1782	327	12	.	.	PUNCT
cblr-1782	328	1	§	§	PROPN
cblr-1782	328	2	§	§	PROPN
cblr-1782	328	3	7201	7201	NUM
cblr-1782	328	4	,	,	PUNCT
cblr-1782	328	5	7261–7265	7261–7265	NUM
cblr-1782	328	6	(	(	PUNCT
cblr-1782	328	7	2002	2002	NUM
cblr-1782	328	8	)	)	PUNCT
cblr-1782	328	9	.	.	PUNCT
cblr-1782	329	1	min	min	NOUN
cblr-1782	329	2	–	–	PUNCT
cblr-1782	330	1	final	final	ADJ
cblr-1782	330	2	686	686	NUM
cblr-1782	330	3	columbia	columbia	PROPN
cblr-1782	330	4	business	business	NOUN
cblr-1782	330	5	law	law	NOUN
cblr-1782	330	6	review	review	NOUN
cblr-1782	330	7	[	[	X
cblr-1782	330	8	vol	vol	NOUN
cblr-1782	330	9	.	.	PUNCT
cblr-1782	330	10	2014	2014	NUM
cblr-1782	330	11	d.	d.	PROPN
cblr-1782	330	12	corporate	corporate	ADJ
cblr-1782	330	13	law	law	NOUN
cblr-1782	330	14	on	on	ADP
cblr-1782	330	15	related	related	ADJ
cblr-1782	330	16	party	party	NOUN
cblr-1782	330	17	transactions	transaction	NOUN
cblr-1782	330	18	under	under	ADP
cblr-1782	330	19	the	the	DET
cblr-1782	330	20	traditional	traditional	ADJ
cblr-1782	330	21	common	common	ADJ
cblr-1782	330	22	law	law	NOUN
cblr-1782	330	23	,	,	PUNCT
cblr-1782	330	24	at	at	ADP
cblr-1782	330	25	least	least	ADJ
cblr-1782	330	26	until	until	ADP
cblr-1782	330	27	the	the	DET
cblr-1782	330	28	early	early	ADJ
cblr-1782	330	29	twentieth	twentieth	ADJ
cblr-1782	330	30	century	century	NOUN
cblr-1782	330	31	,	,	PUNCT
cblr-1782	330	32	a	a	DET
cblr-1782	330	33	related	related	ADJ
cblr-1782	330	34	party	party	NOUN
cblr-1782	330	35	transaction	transaction	NOUN
cblr-1782	330	36	between	between	ADP
cblr-1782	330	37	a	a	DET
cblr-1782	330	38	company	company	NOUN
cblr-1782	330	39	and	and	CCONJ
cblr-1782	330	40	its	its	PRON
cblr-1782	330	41	director	director	NOUN
cblr-1782	330	42	was	be	AUX
cblr-1782	330	43	generally	generally	ADV
cblr-1782	330	44	deemed	deem	VERB
cblr-1782	330	45	per	per	ADP
cblr-1782	330	46	se	se	X
cblr-1782	330	47	voidable	voidable	ADJ
cblr-1782	330	48	by	by	ADP
cblr-1782	330	49	the	the	DET
cblr-1782	330	50	company	company	NOUN
cblr-1782	330	51	regardless	regardless	ADV
cblr-1782	330	52	of	of	ADP
cblr-1782	330	53	whether	whether	SCONJ
cblr-1782	330	54	the	the	DET
cblr-1782	330	55	transaction	transaction	NOUN
cblr-1782	330	56	was	be	AUX
cblr-1782	330	57	beneficial	beneficial	ADJ
cblr-1782	330	58	or	or	CCONJ
cblr-1782	330	59	harmful	harmful	ADJ
cblr-1782	330	60	to	to	ADP
cblr-1782	330	61	the	the	DET
cblr-1782	330	62	company.57	company.57	PROPN
cblr-1782	330	63	this	this	DET
cblr-1782	330	64	doctrinal	doctrinal	ADJ
cblr-1782	330	65	stance	stance	NOUN
cblr-1782	330	66	came	come	VERB
cblr-1782	330	67	from	from	ADP
cblr-1782	330	68	the	the	DET
cblr-1782	330	69	fact	fact	NOUN
cblr-1782	330	70	that	that	SCONJ
cblr-1782	330	71	a	a	DET
cblr-1782	330	72	relationship	relationship	NOUN
cblr-1782	330	73	between	between	ADP
cblr-1782	330	74	a	a	DET
cblr-1782	330	75	director	director	NOUN
cblr-1782	330	76	and	and	CCONJ
cblr-1782	330	77	shareholders	shareholder	NOUN
cblr-1782	330	78	was	be	AUX
cblr-1782	330	79	treated	treat	VERB
cblr-1782	330	80	the	the	DET
cblr-1782	330	81	same	same	ADJ
cblr-1782	330	82	as	as	ADP
cblr-1782	330	83	the	the	DET
cblr-1782	330	84	relationship	relationship	NOUN
cblr-1782	330	85	between	between	ADP
cblr-1782	330	86	a	a	DET
cblr-1782	330	87	trustee	trustee	NOUN
cblr-1782	330	88	and	and	CCONJ
cblr-1782	330	89	its	its	PRON
cblr-1782	330	90	beneficiaries	beneficiary	NOUN
cblr-1782	330	91	under	under	ADP
cblr-1782	330	92	the	the	DET
cblr-1782	330	93	trust	trust	NOUN
cblr-1782	331	1	law.58	law.58	ADJ
cblr-1782	331	2	starting	starting	NOUN
cblr-1782	331	3	in	in	ADP
cblr-1782	331	4	the	the	DET
cblr-1782	331	5	early	early	ADJ
cblr-1782	331	6	twentieth	twentieth	ADJ
cblr-1782	331	7	century	century	NOUN
cblr-1782	331	8	,	,	PUNCT
cblr-1782	331	9	however	however	ADV
cblr-1782	331	10	,	,	PUNCT
cblr-1782	331	11	courts	court	NOUN
cblr-1782	331	12	and	and	CCONJ
cblr-1782	331	13	state	state	NOUN
cblr-1782	331	14	legislatures	legislature	NOUN
cblr-1782	331	15	began	begin	VERB
cblr-1782	331	16	moving	move	VERB
cblr-1782	331	17	away	away	ADV
cblr-1782	331	18	from	from	ADP
cblr-1782	331	19	per	per	X
cblr-1782	331	20	se	se	X
cblr-1782	331	21	voidability.59	voidability.59	PROPN
cblr-1782	331	22	for	for	ADP
cblr-1782	331	23	instance	instance	NOUN
cblr-1782	331	24	,	,	PUNCT
cblr-1782	331	25	in	in	ADP
cblr-1782	331	26	some	some	DET
cblr-1782	331	27	delaware	delaware	PROPN
cblr-1782	331	28	cases	case	NOUN
cblr-1782	331	29	,	,	PUNCT
cblr-1782	331	30	which	which	PRON
cblr-1782	331	31	were	be	AUX
cblr-1782	331	32	decided	decide	VERB
cblr-1782	331	33	before	before	ADP
cblr-1782	331	34	the	the	DET
cblr-1782	331	35	adoption	adoption	NOUN
cblr-1782	331	36	of	of	ADP
cblr-1782	331	37	the	the	DET
cblr-1782	331	38	safe	safe	ADJ
cblr-1782	331	39	harbor	harbor	NOUN
cblr-1782	331	40	provision	provision	NOUN
cblr-1782	331	41	,	,	PUNCT
cblr-1782	331	42	conflict	conflict	NOUN
cblr-1782	331	43	of	of	ADP
cblr-1782	331	44	interest	interest	NOUN
cblr-1782	331	45	transactions	transaction	NOUN
cblr-1782	331	46	were	be	AUX
cblr-1782	331	47	determined	determine	VERB
cblr-1782	331	48	voidable	voidable	ADJ
cblr-1782	331	49	only	only	ADV
cblr-1782	331	50	after	after	ADP
cblr-1782	331	51	an	an	DET
cblr-1782	331	52	examination	examination	NOUN
cblr-1782	331	53	of	of	ADP
cblr-1782	331	54	whether	whether	SCONJ
cblr-1782	331	55	the	the	DET
cblr-1782	331	56	transactions	transaction	NOUN
cblr-1782	331	57	were	be	AUX
cblr-1782	331	58	fair	fair	ADJ
cblr-1782	331	59	to	to	ADP
cblr-1782	331	60	non	non	ADJ
cblr-1782	331	61	-	-	ADJ
cblr-1782	331	62	participating	participate	VERB
cblr-1782	331	63	shareholders	shareholder	NOUN
cblr-1782	331	64	and	and	CCONJ
cblr-1782	331	65	whether	whether	SCONJ
cblr-1782	331	66	the	the	DET
cblr-1782	331	67	transactions	transaction	NOUN
cblr-1782	331	68	were	be	AUX
cblr-1782	331	69	approved	approve	VERB
cblr-1782	331	70	by	by	ADP
cblr-1782	331	71	a	a	DET
cblr-1782	331	72	disinterested	disinterested	ADJ
cblr-1782	331	73	majority	majority	NOUN
cblr-1782	331	74	of	of	ADP
cblr-1782	331	75	directors	director	NOUN
cblr-1782	331	76	or	or	CCONJ
cblr-1782	331	77	stockholders.60	stockholders.60	PROPN
cblr-1782	331	78	moreover	moreover	ADV
cblr-1782	331	79	,	,	PUNCT
cblr-1782	331	80	the	the	DET
cblr-1782	331	81	adoption	adoption	NOUN
cblr-1782	331	82	of	of	ADP
cblr-1782	331	83	the	the	DET
cblr-1782	331	84	safe	safe	ADJ
cblr-1782	331	85	harbor	harbor	NOUN
cblr-1782	331	86	provision	provision	NOUN
cblr-1782	331	87	significantly	significantly	ADV
cblr-1782	331	88	mitigated	mitigate	VERB
cblr-1782	331	89	the	the	DET
cblr-1782	331	90	common	common	ADJ
cblr-1782	331	91	law	law	NOUN
cblr-1782	331	92	per	per	ADP
cblr-1782	331	93	se	se	X
cblr-1782	331	94	voidability	voidability	NOUN
cblr-1782	331	95	rule	rule	NOUN
cblr-1782	331	96	.	.	PUNCT
cblr-1782	332	1	california	california	PROPN
cblr-1782	332	2	first	first	ADV
cblr-1782	332	3	adopted	adopt	VERB
cblr-1782	332	4	a	a	DET
cblr-1782	332	5	provision	provision	NOUN
cblr-1782	332	6	validating	validate	VERB
cblr-1782	332	7	related	related	ADJ
cblr-1782	332	8	57	57	NUM
cblr-1782	332	9	not	not	PART
cblr-1782	332	10	everyone	everyone	PRON
cblr-1782	332	11	agrees	agree	VERB
cblr-1782	332	12	that	that	SCONJ
cblr-1782	332	13	per	per	ADP
cblr-1782	332	14	se	se	PROPN
cblr-1782	332	15	voidability	voidability	PROPN
cblr-1782	332	16	was	be	AUX
cblr-1782	332	17	the	the	DET
cblr-1782	332	18	dominant	dominant	ADJ
cblr-1782	332	19	view	view	NOUN
cblr-1782	332	20	in	in	ADP
cblr-1782	332	21	the	the	DET
cblr-1782	332	22	nineteenth	nineteenth	ADJ
cblr-1782	332	23	century	century	NOUN
cblr-1782	332	24	.	.	PUNCT
cblr-1782	333	1	compare	compare	VERB
cblr-1782	333	2	harold	harold	PROPN
cblr-1782	333	3	marsh	marsh	PROPN
cblr-1782	333	4	,	,	PUNCT
cblr-1782	333	5	jr	jr	PROPN
cblr-1782	333	6	.	.	PROPN
cblr-1782	333	7	,	,	PUNCT
cblr-1782	333	8	are	be	AUX
cblr-1782	333	9	directors	director	NOUN
cblr-1782	333	10	trustees	trustee	NOUN
cblr-1782	333	11	?	?	PUNCT
cblr-1782	334	1	conflict	conflict	NOUN
cblr-1782	334	2	of	of	ADP
cblr-1782	334	3	interest	interest	NOUN
cblr-1782	334	4	and	and	CCONJ
cblr-1782	334	5	corporate	corporate	ADJ
cblr-1782	334	6	morality	morality	NOUN
cblr-1782	334	7	,	,	PUNCT
cblr-1782	334	8	22	22	NUM
cblr-1782	334	9	bus	bus	NOUN
cblr-1782	334	10	.	.	PUNCT
cblr-1782	335	1	law	law	NOUN
cblr-1782	335	2	.	.	PUNCT
cblr-1782	336	1	35	35	NUM
cblr-1782	336	2	,	,	PUNCT
cblr-1782	336	3	36	36	NUM
cblr-1782	336	4	,	,	PUNCT
cblr-1782	336	5	39–40	39–40	NUM
cblr-1782	336	6	(	(	PUNCT
cblr-1782	336	7	1966	1966	NUM
cblr-1782	336	8	)	)	PUNCT
cblr-1782	336	9	(	(	PUNCT
cblr-1782	336	10	arguing	argue	VERB
cblr-1782	336	11	that	that	SCONJ
cblr-1782	336	12	as	as	ADV
cblr-1782	336	13	late	late	ADV
cblr-1782	336	14	as	as	ADP
cblr-1782	336	15	the	the	DET
cblr-1782	336	16	end	end	NOUN
cblr-1782	336	17	of	of	ADP
cblr-1782	336	18	the	the	DET
cblr-1782	336	19	nineteenth	nineteenth	ADJ
cblr-1782	336	20	century	century	NOUN
cblr-1782	336	21	the	the	DET
cblr-1782	336	22	rule	rule	NOUN
cblr-1782	336	23	appeared	appear	VERB
cblr-1782	336	24	settled	settle	VERB
cblr-1782	336	25	that	that	SCONJ
cblr-1782	336	26	corporations	corporation	NOUN
cblr-1782	336	27	had	have	VERB
cblr-1782	336	28	the	the	DET
cblr-1782	336	29	power	power	NOUN
cblr-1782	336	30	to	to	PART
cblr-1782	336	31	avoid	avoid	VERB
cblr-1782	336	32	all	all	DET
cblr-1782	336	33	such	such	ADJ
cblr-1782	336	34	transactions	transaction	NOUN
cblr-1782	336	35	without	without	ADP
cblr-1782	336	36	regard	regard	NOUN
cblr-1782	336	37	to	to	ADP
cblr-1782	336	38	the	the	DET
cblr-1782	336	39	fairness	fairness	NOUN
cblr-1782	336	40	of	of	ADP
cblr-1782	336	41	the	the	DET
cblr-1782	336	42	transaction	transaction	NOUN
cblr-1782	336	43	or	or	CCONJ
cblr-1782	336	44	the	the	DET
cblr-1782	336	45	manner	manner	NOUN
cblr-1782	336	46	in	in	ADP
cblr-1782	336	47	which	which	PRON
cblr-1782	336	48	it	it	PRON
cblr-1782	336	49	was	be	AUX
cblr-1782	336	50	originally	originally	ADV
cblr-1782	336	51	approved	approve	VERB
cblr-1782	336	52	by	by	ADP
cblr-1782	336	53	the	the	DET
cblr-1782	336	54	corporation	corporation	NOUN
cblr-1782	336	55	)	)	PUNCT
cblr-1782	336	56	with	with	ADP
cblr-1782	336	57	norwood	norwood	PROPN
cblr-1782	336	58	p.	p.	PROPN
cblr-1782	336	59	beveridge	beveridge	PROPN
cblr-1782	336	60	,	,	PUNCT
cblr-1782	336	61	jr	jr	PROPN
cblr-1782	336	62	.	.	PROPN
cblr-1782	336	63	,	,	PUNCT
cblr-1782	336	64	the	the	DET
cblr-1782	336	65	corporate	corporate	ADJ
cblr-1782	336	66	director	director	NOUN
cblr-1782	336	67	’s	’s	PART
cblr-1782	336	68	fiduciary	fiduciary	ADJ
cblr-1782	336	69	duty	duty	NOUN
cblr-1782	336	70	of	of	ADP
cblr-1782	336	71	loyalty	loyalty	NOUN
cblr-1782	336	72	:	:	PUNCT
cblr-1782	336	73	understanding	understand	VERB
cblr-1782	336	74	the	the	DET
cblr-1782	336	75	self	self	NOUN
cblr-1782	336	76	-	-	PUNCT
cblr-1782	336	77	interested	interested	ADJ
cblr-1782	336	78	director	director	NOUN
cblr-1782	336	79	transaction	transaction	NOUN
cblr-1782	336	80	,	,	PUNCT
cblr-1782	336	81	41	41	NUM
cblr-1782	336	82	depaul	depaul	PROPN
cblr-1782	336	83	l.	l.	PROPN
cblr-1782	336	84	rev	rev	PROPN
cblr-1782	336	85	.	.	PROPN
cblr-1782	336	86	655	655	NUM
cblr-1782	336	87	,	,	PUNCT
cblr-1782	336	88	659–60	659–60	PROPN
cblr-1782	336	89	(	(	PUNCT
cblr-1782	336	90	1992	1992	NUM
cblr-1782	336	91	)	)	PUNCT
cblr-1782	336	92	(	(	PUNCT
cblr-1782	336	93	claiming	claim	VERB
cblr-1782	336	94	that	that	SCONJ
cblr-1782	336	95	even	even	ADV
cblr-1782	336	96	in	in	ADP
cblr-1782	336	97	the	the	DET
cblr-1782	336	98	nineteenth	nineteenth	ADJ
cblr-1782	336	99	century	century	NOUN
cblr-1782	336	100	,	,	PUNCT
cblr-1782	336	101	courts	court	NOUN
cblr-1782	336	102	allowed	allow	VERB
cblr-1782	336	103	a	a	DET
cblr-1782	336	104	conflict	conflict	NOUN
cblr-1782	336	105	-	-	PUNCT
cblr-1782	336	106	of	of	ADP
cblr-1782	336	107	-	-	PUNCT
cblr-1782	336	108	interest	interest	NOUN
cblr-1782	336	109	transaction	transaction	NOUN
cblr-1782	336	110	if	if	SCONJ
cblr-1782	336	111	it	it	PRON
cblr-1782	336	112	was	be	AUX
cblr-1782	336	113	deemed	deem	VERB
cblr-1782	336	114	fair	fair	ADJ
cblr-1782	336	115	)	)	PUNCT
cblr-1782	336	116	.	.	PUNCT
cblr-1782	337	1	58	58	NUM
cblr-1782	337	2	see	see	VERB
cblr-1782	337	3	john	john	PROPN
cblr-1782	337	4	h.	h.	PROPN
cblr-1782	337	5	langbein	langbein	PROPN
cblr-1782	337	6	,	,	PUNCT
cblr-1782	337	7	questioning	question	VERB
cblr-1782	337	8	the	the	DET
cblr-1782	337	9	trust	trust	NOUN
cblr-1782	337	10	law	law	NOUN
cblr-1782	337	11	duty	duty	NOUN
cblr-1782	337	12	of	of	ADP
cblr-1782	337	13	loyalty	loyalty	NOUN
cblr-1782	337	14	:	:	PUNCT
cblr-1782	337	15	sole	sole	ADJ
cblr-1782	337	16	interest	interest	NOUN
cblr-1782	337	17	or	or	CCONJ
cblr-1782	337	18	best	good	ADJ
cblr-1782	337	19	interest	interest	NOUN
cblr-1782	337	20	?	?	PUNCT
cblr-1782	337	21	,	,	PUNCT
cblr-1782	337	22	114	114	NUM
cblr-1782	337	23	yale	yale	PROPN
cblr-1782	337	24	l.j	l.j	PROPN
cblr-1782	337	25	.	.	PROPN
cblr-1782	337	26	929	929	NUM
cblr-1782	337	27	,	,	PUNCT
cblr-1782	337	28	958–59	958–59	NOUN
cblr-1782	337	29	(	(	PUNCT
cblr-1782	337	30	2005	2005	NUM
cblr-1782	337	31	)	)	PUNCT
cblr-1782	337	32	.	.	PUNCT
cblr-1782	338	1	59	59	NUM
cblr-1782	338	2	potter	potter	NOUN
cblr-1782	338	3	v.	v.	ADP
cblr-1782	338	4	sanitary	sanitary	PROPN
cblr-1782	338	5	co.	co.	PROPN
cblr-1782	338	6	of	of	ADP
cblr-1782	338	7	am	am	PROPN
cblr-1782	338	8	.	.	PUNCT
cblr-1782	338	9	,	,	PUNCT
cblr-1782	338	10	194	194	NUM
cblr-1782	338	11	a.	a.	NOUN
cblr-1782	338	12	87	87	NUM
cblr-1782	338	13	,	,	PUNCT
cblr-1782	338	14	90–92	90–92	NUM
cblr-1782	338	15	(	(	PUNCT
cblr-1782	338	16	del	del	PROPN
cblr-1782	338	17	.	.	PROPN
cblr-1782	338	18	ch	ch	PROPN
cblr-1782	338	19	.	.	PROPN
cblr-1782	338	20	1937	1937	NUM
cblr-1782	338	21	)	)	PUNCT
cblr-1782	338	22	.	.	PUNCT
cblr-1782	339	1	60	60	NUM
cblr-1782	339	2	see	see	VERB
cblr-1782	339	3	,	,	PUNCT
cblr-1782	339	4	e.g.	e.g.	ADV
cblr-1782	339	5	,	,	PUNCT
cblr-1782	339	6	keenan	keenan	PROPN
cblr-1782	339	7	v.	v.	PROPN
cblr-1782	339	8	eshleman	eshleman	PROPN
cblr-1782	339	9	,	,	PUNCT
cblr-1782	339	10	2	2	NUM
cblr-1782	339	11	a.2d	a.2d	SYM
cblr-1782	339	12	904	904	NUM
cblr-1782	339	13	,	,	PUNCT
cblr-1782	339	14	908	908	NUM
cblr-1782	339	15	(	(	PUNCT
cblr-1782	339	16	del	del	PROPN
cblr-1782	339	17	.	.	PROPN
cblr-1782	339	18	1938	1938	NUM
cblr-1782	339	19	)	)	PUNCT
cblr-1782	339	20	;	;	PUNCT
cblr-1782	339	21	blish	blish	PROPN
cblr-1782	339	22	v.	v.	ADP
cblr-1782	339	23	thompson	thompson	PROPN
cblr-1782	339	24	automatic	automatic	ADJ
cblr-1782	339	25	arms	arms	PROPN
cblr-1782	339	26	corp	corp	PROPN
cblr-1782	339	27	.	.	PROPN
cblr-1782	339	28	,	,	PUNCT
cblr-1782	339	29	64	64	NUM
cblr-1782	339	30	a.2d	a.2d	SYM
cblr-1782	339	31	581	581	NUM
cblr-1782	339	32	,	,	PUNCT
cblr-1782	339	33	602	602	NUM
cblr-1782	339	34	(	(	PUNCT
cblr-1782	339	35	del	del	PROPN
cblr-1782	339	36	.	.	NOUN
cblr-1782	339	37	1948	1948	NUM
cblr-1782	339	38	)	)	PUNCT
cblr-1782	339	39	;	;	PUNCT
cblr-1782	339	40	and	and	CCONJ
cblr-1782	339	41	kerbs	kerb	NOUN
cblr-1782	339	42	v.	v.	ADP
cblr-1782	339	43	cal	cal	PROPN
cblr-1782	339	44	.	.	PUNCT
cblr-1782	340	1	e.	e.	PROPN
cblr-1782	340	2	airways	airways	PROPN
cblr-1782	340	3	,	,	PUNCT
cblr-1782	340	4	90	90	NUM
cblr-1782	340	5	a.2d	a.2d	SYM
cblr-1782	340	6	652	652	NUM
cblr-1782	340	7	,	,	PUNCT
cblr-1782	340	8	658	658	NUM
cblr-1782	340	9	(	(	PUNCT
cblr-1782	340	10	del	del	PROPN
cblr-1782	340	11	.	.	PROPN
cblr-1782	340	12	1952	1952	NUM
cblr-1782	340	13	)	)	PUNCT
cblr-1782	340	14	.	.	PUNCT
cblr-1782	341	1	min	min	NOUN
cblr-1782	341	2	–	–	PUNCT
cblr-1782	341	3	final	final	ADJ
cblr-1782	341	4	no	no	NOUN
cblr-1782	341	5	.	.	PUNCT
cblr-1782	342	1	3:663	3:663	NUM
cblr-1782	342	2	]	]	X
cblr-1782	342	3	cooperative	cooperative	ADJ
cblr-1782	342	4	policing	policing	NOUN
cblr-1782	342	5	of	of	ADP
cblr-1782	342	6	rpts	rpt	NOUN
cblr-1782	342	7	687	687	NUM
cblr-1782	342	8	party	party	NOUN
cblr-1782	342	9	transactions	transaction	NOUN
cblr-1782	342	10	under	under	ADP
cblr-1782	342	11	certain	certain	ADJ
cblr-1782	342	12	conditions	condition	NOUN
cblr-1782	342	13	in	in	ADP
cblr-1782	342	14	1931.61	1931.61	NUM
cblr-1782	342	15	delaware	delaware	PROPN
cblr-1782	342	16	enacted	enact	VERB
cblr-1782	342	17	a	a	DET
cblr-1782	342	18	similar	similar	ADJ
cblr-1782	342	19	provision	provision	NOUN
cblr-1782	342	20	in	in	ADP
cblr-1782	342	21	1967.62	1967.62	NUM
cblr-1782	342	22	legislators	legislator	NOUN
cblr-1782	342	23	recognized	recognize	VERB
cblr-1782	342	24	that	that	SCONJ
cblr-1782	342	25	in	in	ADP
cblr-1782	342	26	many	many	ADJ
cblr-1782	342	27	cases	case	NOUN
cblr-1782	342	28	,	,	PUNCT
cblr-1782	342	29	such	such	ADJ
cblr-1782	342	30	as	as	ADP
cblr-1782	342	31	executive	executive	ADJ
cblr-1782	342	32	compensation	compensation	NOUN
cblr-1782	342	33	,	,	PUNCT
cblr-1782	342	34	related	relate	VERB
cblr-1782	342	35	party	party	NOUN
cblr-1782	342	36	transactions	transaction	NOUN
cblr-1782	342	37	are	be	AUX
cblr-1782	342	38	inevitable63	inevitable63	ADJ
cblr-1782	342	39	and	and	CCONJ
cblr-1782	342	40	that	that	SCONJ
cblr-1782	342	41	it	it	PRON
cblr-1782	342	42	may	may	AUX
cblr-1782	342	43	be	be	AUX
cblr-1782	342	44	undesirable	undesirable	ADJ
cblr-1782	342	45	to	to	PART
cblr-1782	342	46	put	put	VERB
cblr-1782	342	47	all	all	DET
cblr-1782	342	48	such	such	ADJ
cblr-1782	342	49	transactions	transaction	NOUN
cblr-1782	342	50	in	in	ADP
cblr-1782	342	51	danger	danger	NOUN
cblr-1782	342	52	of	of	ADP
cblr-1782	342	53	being	be	AUX
cblr-1782	342	54	voided	void	VERB
cblr-1782	342	55	.	.	PUNCT
cblr-1782	343	1	under	under	ADP
cblr-1782	343	2	current	current	ADJ
cblr-1782	343	3	law	law	NOUN
cblr-1782	343	4	,	,	PUNCT
cblr-1782	343	5	directors	director	NOUN
cblr-1782	343	6	and	and	CCONJ
cblr-1782	343	7	officers	officer	NOUN
cblr-1782	343	8	who	who	PRON
cblr-1782	343	9	are	be	AUX
cblr-1782	343	10	involved	involve	VERB
cblr-1782	343	11	in	in	ADP
cblr-1782	343	12	a	a	DET
cblr-1782	343	13	related	relate	VERB
cblr-1782	343	14	party	party	NOUN
cblr-1782	343	15	transaction	transaction	NOUN
cblr-1782	343	16	are	be	AUX
cblr-1782	343	17	subject	subject	ADJ
cblr-1782	343	18	to	to	ADP
cblr-1782	343	19	the	the	DET
cblr-1782	343	20	fiduciary	fiduciary	ADJ
cblr-1782	343	21	duty	duty	NOUN
cblr-1782	343	22	of	of	ADP
cblr-1782	343	23	loyalty.64	loyalty.64	NOUN
cblr-1782	343	24	the	the	DET
cblr-1782	343	25	duty	duty	NOUN
cblr-1782	343	26	“	"	PUNCT
cblr-1782	343	27	mandates	mandate	NOUN
cblr-1782	343	28	that	that	PRON
cblr-1782	343	29	the	the	DET
cblr-1782	343	30	best	good	ADJ
cblr-1782	343	31	interest	interest	NOUN
cblr-1782	343	32	of	of	ADP
cblr-1782	343	33	the	the	DET
cblr-1782	343	34	corporation	corporation	NOUN
cblr-1782	343	35	and	and	CCONJ
cblr-1782	343	36	its	its	PRON
cblr-1782	343	37	shareholders	shareholder	NOUN
cblr-1782	343	38	take	take	VERB
cblr-1782	343	39	precedence	precedence	NOUN
cblr-1782	343	40	over	over	ADP
cblr-1782	343	41	any	any	DET
cblr-1782	343	42	interest	interest	NOUN
cblr-1782	343	43	possessed	possess	VERB
cblr-1782	343	44	by	by	ADP
cblr-1782	343	45	a	a	DET
cblr-1782	343	46	director	director	NOUN
cblr-1782	343	47	,	,	PUNCT
cblr-1782	343	48	officer	officer	NOUN
cblr-1782	343	49	or	or	CCONJ
cblr-1782	343	50	controlling	control	VERB
cblr-1782	343	51	shareholder	shareholder	NOUN
cblr-1782	343	52	and	and	CCONJ
cblr-1782	343	53	not	not	PART
cblr-1782	343	54	shared	share	VERB
cblr-1782	343	55	by	by	ADP
cblr-1782	343	56	the	the	DET
cblr-1782	343	57	stockholders	stockholder	NOUN
cblr-1782	343	58	generally	generally	ADV
cblr-1782	343	59	.	.	PUNCT
cblr-1782	344	1	”65	”65	NOUN
cblr-1782	344	2	in	in	ADP
cblr-1782	344	3	general	general	ADJ
cblr-1782	344	4	,	,	PUNCT
cblr-1782	344	5	shareholders	shareholder	NOUN
cblr-1782	344	6	’	'	PUNCT
cblr-1782	344	7	derivative	derivative	ADJ
cblr-1782	344	8	suits66	suits66	NOUN
cblr-1782	344	9	alleging	allege	VERB
cblr-1782	344	10	a	a	DET
cblr-1782	344	11	breach	breach	NOUN
cblr-1782	344	12	of	of	ADP
cblr-1782	344	13	the	the	DET
cblr-1782	344	14	duty	duty	NOUN
cblr-1782	344	15	of	of	ADP
cblr-1782	344	16	loyalty	loyalty	NOUN
cblr-1782	344	17	proceed	proceed	VERB
cblr-1782	344	18	as	as	SCONJ
cblr-1782	344	19	follows	follow	VERB
cblr-1782	344	20	:	:	PUNCT
cblr-1782	344	21	once	once	SCONJ
cblr-1782	344	22	a	a	DET
cblr-1782	344	23	shareholder	shareholder	NOUN
cblr-1782	344	24	-	-	PUNCT
cblr-1782	344	25	plaintiff	plaintiff	NOUN
cblr-1782	344	26	proves	prove	VERB
cblr-1782	344	27	the	the	DET
cblr-1782	344	28	existence	existence	NOUN
cblr-1782	344	29	of	of	ADP
cblr-1782	344	30	a	a	DET
cblr-1782	344	31	conflict	conflict	NOUN
cblr-1782	344	32	of	of	ADP
cblr-1782	344	33	interest	interest	NOUN
cblr-1782	344	34	between	between	ADP
cblr-1782	344	35	a	a	DET
cblr-1782	344	36	company	company	NOUN
cblr-1782	344	37	and	and	CCONJ
cblr-1782	344	38	a	a	DET
cblr-1782	344	39	director	director	NOUN
cblr-1782	344	40	,	,	PUNCT
cblr-1782	344	41	the	the	DET
cblr-1782	344	42	presumption	presumption	NOUN
cblr-1782	344	43	of	of	ADP
cblr-1782	344	44	business	business	NOUN
cblr-1782	344	45	judgment	judgment	NOUN
cblr-1782	344	46	is	be	AUX
cblr-1782	344	47	rebutted	rebut	VERB
cblr-1782	344	48	61	61	NUM
cblr-1782	344	49	see	see	NOUN
cblr-1782	344	50	henry	henry	PROPN
cblr-1782	344	51	w.	w.	PROPN
cblr-1782	344	52	ballantine	ballantine	PROPN
cblr-1782	344	53	&	&	CCONJ
cblr-1782	344	54	graham	graham	PROPN
cblr-1782	344	55	l.	l.	PROPN
cblr-1782	344	56	sterling	sterling	PROPN
cblr-1782	344	57	,	,	PUNCT
cblr-1782	344	58	jr	jr	PROPN
cblr-1782	344	59	.	.	PROPN
cblr-1782	344	60	,	,	PUNCT
cblr-1782	344	61	california	california	PROPN
cblr-1782	344	62	corporation	corporation	NOUN
cblr-1782	344	63	laws	law	NOUN
cblr-1782	344	64	,	,	PUNCT
cblr-1782	344	65	98–102	98–102	NUM
cblr-1782	344	66	(	(	PUNCT
cblr-1782	344	67	1938	1938	NUM
cblr-1782	344	68	)	)	PUNCT
cblr-1782	344	69	.	.	PUNCT
cblr-1782	345	1	62	62	NUM
cblr-1782	345	2	see	see	VERB
cblr-1782	345	3	blake	blake	PROPN
cblr-1782	345	4	rohrbacher	rohrbacher	PROPN
cblr-1782	345	5	,	,	PUNCT
cblr-1782	345	6	et	et	PROPN
cblr-1782	345	7	al	al	PROPN
cblr-1782	345	8	.	.	PROPN
cblr-1782	345	9	,	,	PUNCT
cblr-1782	345	10	finding	find	VERB
cblr-1782	345	11	safe	safe	ADJ
cblr-1782	345	12	harbor	harbor	NOUN
cblr-1782	345	13	:	:	PUNCT
cblr-1782	345	14	clarifying	clarify	VERB
cblr-1782	345	15	the	the	DET
cblr-1782	345	16	limited	limited	ADJ
cblr-1782	345	17	application	application	NOUN
cblr-1782	345	18	of	of	ADP
cblr-1782	345	19	section	section	NOUN
cblr-1782	345	20	144	144	NUM
cblr-1782	345	21	,	,	PUNCT
cblr-1782	346	1	33	33	NUM
cblr-1782	346	2	del	del	PROPN
cblr-1782	346	3	.	.	PROPN
cblr-1782	346	4	j.	j.	PROPN
cblr-1782	346	5	corp	corp	PROPN
cblr-1782	346	6	.	.	PROPN
cblr-1782	346	7	l.	l.	PROPN
cblr-1782	346	8	719	719	NUM
cblr-1782	346	9	,	,	PUNCT
cblr-1782	346	10	719	719	NUM
cblr-1782	346	11	(	(	PUNCT
cblr-1782	346	12	2008	2008	NUM
cblr-1782	346	13	)	)	PUNCT
cblr-1782	346	14	.	.	PUNCT
cblr-1782	347	1	63	63	NUM
cblr-1782	347	2	see	see	VERB
cblr-1782	347	3	jonathan	jonathan	PROPN
cblr-1782	347	4	macey	macey	PROPN
cblr-1782	347	5	,	,	PUNCT
cblr-1782	347	6	the	the	DET
cblr-1782	347	7	nature	nature	NOUN
cblr-1782	347	8	of	of	ADP
cblr-1782	347	9	conflicts	conflict	NOUN
cblr-1782	347	10	of	of	ADP
cblr-1782	347	11	interest	interest	NOUN
cblr-1782	347	12	within	within	ADP
cblr-1782	347	13	the	the	DET
cblr-1782	347	14	firm	firm	NOUN
cblr-1782	347	15	,	,	PUNCT
cblr-1782	347	16	31	31	NUM
cblr-1782	347	17	j.	j.	PROPN
cblr-1782	347	18	corp	corp	PROPN
cblr-1782	347	19	.	.	PROPN
cblr-1782	347	20	l.	l.	PROPN
cblr-1782	347	21	613	613	NUM
cblr-1782	347	22	,	,	PUNCT
cblr-1782	347	23	614	614	NUM
cblr-1782	347	24	(	(	PUNCT
cblr-1782	347	25	2006	2006	NUM
cblr-1782	347	26	)	)	PUNCT
cblr-1782	347	27	(	(	PUNCT
cblr-1782	347	28	“	"	PUNCT
cblr-1782	347	29	[	[	X
cblr-1782	347	30	e]thical	e]thical	ADJ
cblr-1782	347	31	theory	theory	NOUN
cblr-1782	347	32	only	only	ADV
cblr-1782	347	33	guides	guide	VERB
cblr-1782	347	34	us	we	PRON
cblr-1782	347	35	to	to	ADP
cblr-1782	347	36	the	the	DET
cblr-1782	347	37	extent	extent	NOUN
cblr-1782	347	38	that	that	SCONJ
cblr-1782	347	39	we	we	PRON
cblr-1782	347	40	can	can	AUX
cblr-1782	347	41	avoid	avoid	VERB
cblr-1782	347	42	conflicts	conflict	NOUN
cblr-1782	347	43	,	,	PUNCT
cblr-1782	347	44	which	which	PRON
cblr-1782	347	45	is	be	AUX
cblr-1782	347	46	to	to	PART
cblr-1782	347	47	say	say	VERB
cblr-1782	347	48	,	,	PUNCT
cblr-1782	347	49	hardly	hardly	ADV
cblr-1782	347	50	ever	ever	ADV
cblr-1782	347	51	as	as	ADP
cblr-1782	347	52	a	a	DET
cblr-1782	347	53	practical	practical	ADJ
cblr-1782	347	54	matter	matter	NOUN
cblr-1782	347	55	.	.	PUNCT
cblr-1782	348	1	some	some	DET
cblr-1782	348	2	way	way	NOUN
cblr-1782	348	3	of	of	ADP
cblr-1782	348	4	managing	manage	VERB
cblr-1782	348	5	conflicts	conflict	NOUN
cblr-1782	348	6	is	be	AUX
cblr-1782	348	7	necessary	necessary	ADJ
cblr-1782	348	8	in	in	ADP
cblr-1782	348	9	the	the	DET
cblr-1782	348	10	real	real	ADJ
cblr-1782	348	11	world	world	NOUN
cblr-1782	348	12	,	,	PUNCT
cblr-1782	348	13	and	and	CCONJ
cblr-1782	348	14	that	that	PRON
cblr-1782	348	15	is	be	AUX
cblr-1782	348	16	through	through	ADP
cblr-1782	348	17	the	the	DET
cblr-1782	348	18	contracting	contracting	NOUN
cblr-1782	348	19	process	process	NOUN
cblr-1782	348	20	.	.	PUNCT
cblr-1782	348	21	”	"	PUNCT
cblr-1782	348	22	)	)	PUNCT
cblr-1782	348	23	.	.	PUNCT
cblr-1782	349	1	64	64	NUM
cblr-1782	349	2	for	for	ADP
cblr-1782	349	3	the	the	DET
cblr-1782	349	4	purposes	purpose	NOUN
cblr-1782	349	5	of	of	ADP
cblr-1782	349	6	this	this	DET
cblr-1782	349	7	article	article	NOUN
cblr-1782	349	8	,	,	PUNCT
cblr-1782	349	9	i	i	PRON
cblr-1782	349	10	focus	focus	VERB
cblr-1782	349	11	on	on	ADP
cblr-1782	349	12	delaware	delaware	PROPN
cblr-1782	349	13	’s	’s	PART
cblr-1782	349	14	statutory	statutory	PROPN
cblr-1782	349	15	duty	duty	NOUN
cblr-1782	349	16	of	of	ADP
cblr-1782	349	17	loyalty	loyalty	NOUN
cblr-1782	349	18	,	,	PUNCT
cblr-1782	349	19	as	as	SCONJ
cblr-1782	349	20	developed	develop	VERB
cblr-1782	349	21	through	through	ADP
cblr-1782	349	22	case	case	NOUN
cblr-1782	349	23	law	law	NOUN
cblr-1782	349	24	.	.	PUNCT
cblr-1782	350	1	del	del	PROPN
cblr-1782	350	2	.	.	PROPN
cblr-1782	350	3	code	code	PROPN
cblr-1782	350	4	ann	ann	PROPN
cblr-1782	350	5	.	.	PUNCT
cblr-1782	351	1	tit	tit	PROPN
cblr-1782	351	2	.	.	PROPN
cblr-1782	352	1	8	8	NUM
cblr-1782	352	2	,	,	PUNCT
cblr-1782	352	3	§	§	PROPN
cblr-1782	352	4	144	144	NUM
cblr-1782	352	5	(	(	PUNCT
cblr-1782	352	6	2010	2010	NUM
cblr-1782	352	7	)	)	PUNCT
cblr-1782	352	8	.	.	PUNCT
cblr-1782	353	1	with	with	ADP
cblr-1782	353	2	regards	regard	NOUN
cblr-1782	353	3	to	to	ADP
cblr-1782	353	4	related	related	ADJ
cblr-1782	353	5	party	party	NOUN
cblr-1782	353	6	transactions	transaction	NOUN
cblr-1782	353	7	,	,	PUNCT
cblr-1782	353	8	i	i	PRON
cblr-1782	353	9	focus	focus	VERB
cblr-1782	353	10	specifically	specifically	ADV
cblr-1782	353	11	on	on	ADP
cblr-1782	353	12	related	related	ADJ
cblr-1782	353	13	party	party	NOUN
cblr-1782	353	14	transactions	transaction	NOUN
cblr-1782	353	15	where	where	SCONJ
cblr-1782	353	16	a	a	DET
cblr-1782	353	17	controlling	control	VERB
cblr-1782	353	18	shareholder	shareholder	NOUN
cblr-1782	353	19	is	be	AUX
cblr-1782	353	20	not	not	PART
cblr-1782	353	21	involved	involve	VERB
cblr-1782	353	22	so	so	ADV
cblr-1782	353	23	as	as	SCONJ
cblr-1782	353	24	to	to	PART
cblr-1782	353	25	analyze	analyze	VERB
cblr-1782	353	26	the	the	DET
cblr-1782	353	27	interplay	interplay	NOUN
cblr-1782	353	28	between	between	ADP
cblr-1782	353	29	federal	federal	ADJ
cblr-1782	353	30	securities	security	NOUN
cblr-1782	353	31	regulations	regulation	NOUN
cblr-1782	353	32	and	and	CCONJ
cblr-1782	353	33	state	state	NOUN
cblr-1782	353	34	corporate	corporate	ADJ
cblr-1782	353	35	law	law	NOUN
cblr-1782	353	36	.	.	PUNCT
cblr-1782	354	1	65	65	NUM
cblr-1782	354	2	cede	cede	PROPN
cblr-1782	354	3	&	&	CCONJ
cblr-1782	354	4	co.	co.	PROPN
cblr-1782	354	5	v.	v.	CCONJ
cblr-1782	354	6	technicolor	technicolor	PROPN
cblr-1782	354	7	,	,	PUNCT
cblr-1782	354	8	inc	inc	PROPN
cblr-1782	354	9	.	.	PROPN
cblr-1782	354	10	,	,	PUNCT
cblr-1782	354	11	634	634	NUM
cblr-1782	354	12	a.2d	a.2d	NUM
cblr-1782	354	13	345	345	NUM
cblr-1782	354	14	,	,	PUNCT
cblr-1782	354	15	361	361	NUM
cblr-1782	354	16	(	(	PUNCT
cblr-1782	354	17	del	del	PROPN
cblr-1782	354	18	.	.	PROPN
cblr-1782	354	19	1993	1993	NUM
cblr-1782	354	20	)	)	PUNCT
cblr-1782	354	21	.	.	PUNCT
cblr-1782	355	1	66	66	NUM
cblr-1782	355	2	black	black	PROPN
cblr-1782	355	3	’s	’s	PART
cblr-1782	355	4	law	law	NOUN
cblr-1782	355	5	dictionary	dictionary	NOUN
cblr-1782	355	6	475	475	NUM
cblr-1782	355	7	(	(	PUNCT
cblr-1782	355	8	8th	8th	ADJ
cblr-1782	355	9	ed	ed	NOUN
cblr-1782	355	10	.	.	PUNCT
cblr-1782	355	11	2004	2004	NUM
cblr-1782	355	12	)	)	PUNCT
cblr-1782	355	13	(	(	PUNCT
cblr-1782	355	14	defining	define	VERB
cblr-1782	355	15	a	a	DET
cblr-1782	355	16	shareholder	shareholder	NOUN
cblr-1782	355	17	derivative	derivative	ADJ
cblr-1782	355	18	action	action	NOUN
cblr-1782	355	19	as	as	ADP
cblr-1782	355	20	“	"	PUNCT
cblr-1782	355	21	a	a	DET
cblr-1782	355	22	suit	suit	NOUN
cblr-1782	355	23	asserted	assert	VERB
cblr-1782	355	24	by	by	ADP
cblr-1782	355	25	a	a	DET
cblr-1782	355	26	shareholder	shareholder	NOUN
cblr-1782	355	27	on	on	ADP
cblr-1782	355	28	the	the	DET
cblr-1782	355	29	corporation	corporation	NOUN
cblr-1782	355	30	’s	’s	PART
cblr-1782	355	31	behalf	behalf	NOUN
cblr-1782	355	32	against	against	ADP
cblr-1782	355	33	a	a	DET
cblr-1782	355	34	third	third	ADJ
cblr-1782	355	35	party	party	NOUN
cblr-1782	355	36	.	.	PUNCT
cblr-1782	355	37	.	.	PUNCT
cblr-1782	355	38	.	.	PUNCT
cblr-1782	356	1	because	because	SCONJ
cblr-1782	356	2	of	of	ADP
cblr-1782	356	3	the	the	DET
cblr-1782	356	4	corporation	corporation	NOUN
cblr-1782	356	5	’s	’s	PART
cblr-1782	356	6	failure	failure	NOUN
cblr-1782	356	7	to	to	PART
cblr-1782	356	8	take	take	VERB
cblr-1782	356	9	some	some	DET
cblr-1782	356	10	action	action	NOUN
cblr-1782	356	11	against	against	ADP
cblr-1782	356	12	the	the	DET
cblr-1782	356	13	third	third	ADJ
cblr-1782	356	14	party	party	NOUN
cblr-1782	356	15	”	"	PUNCT
cblr-1782	356	16	)	)	PUNCT
cblr-1782	356	17	.	.	PUNCT
cblr-1782	357	1	most	most	ADJ
cblr-1782	357	2	fiduciary	fiduciary	ADJ
cblr-1782	357	3	duty	duty	NOUN
cblr-1782	357	4	cases	case	NOUN
cblr-1782	357	5	are	be	AUX
cblr-1782	357	6	brought	bring	VERB
cblr-1782	357	7	as	as	ADP
cblr-1782	357	8	derivative	derivative	ADJ
cblr-1782	357	9	suits	suit	NOUN
cblr-1782	357	10	with	with	ADP
cblr-1782	357	11	the	the	DET
cblr-1782	357	12	directors	director	NOUN
cblr-1782	357	13	or	or	CCONJ
cblr-1782	357	14	officers	officer	NOUN
cblr-1782	357	15	as	as	ADP
cblr-1782	357	16	the	the	DET
cblr-1782	357	17	defendants	defendant	NOUN
cblr-1782	357	18	.	.	PUNCT
cblr-1782	358	1	min	min	NOUN
cblr-1782	358	2	–	–	PUNCT
cblr-1782	358	3	final	final	ADJ
cblr-1782	358	4	688	688	NUM
cblr-1782	358	5	columbia	columbia	PROPN
cblr-1782	358	6	business	business	NOUN
cblr-1782	358	7	law	law	NOUN
cblr-1782	358	8	review	review	NOUN
cblr-1782	359	1	[	[	X
cblr-1782	359	2	vol	vol	NOUN
cblr-1782	359	3	.	.	PUNCT
cblr-1782	359	4	2014	2014	NUM
cblr-1782	359	5	and	and	CCONJ
cblr-1782	359	6	fairness	fairness	NOUN
cblr-1782	359	7	review	review	NOUN
cblr-1782	359	8	is	be	AUX
cblr-1782	359	9	applied.67	applied.67	ADV
cblr-1782	359	10	under	under	ADP
cblr-1782	359	11	entire	entire	ADJ
cblr-1782	359	12	fairness	fairness	NOUN
cblr-1782	359	13	review	review	NOUN
cblr-1782	359	14	,	,	PUNCT
cblr-1782	359	15	the	the	DET
cblr-1782	359	16	director	director	NOUN
cblr-1782	359	17	-	-	PUNCT
cblr-1782	359	18	defendant	defendant	NOUN
cblr-1782	359	19	bears	bear	VERB
cblr-1782	359	20	the	the	DET
cblr-1782	359	21	burden	burden	NOUN
cblr-1782	359	22	of	of	ADP
cblr-1782	359	23	proving	prove	VERB
cblr-1782	359	24	intrinsic	intrinsic	ADJ
cblr-1782	359	25	fairness	fairness	NOUN
cblr-1782	359	26	both	both	CCONJ
cblr-1782	359	27	in	in	ADP
cblr-1782	359	28	the	the	DET
cblr-1782	359	29	process	process	NOUN
cblr-1782	359	30	(	(	PUNCT
cblr-1782	359	31	fair	fair	ADJ
cblr-1782	359	32	dealing	dealing	NOUN
cblr-1782	359	33	)	)	PUNCT
cblr-1782	359	34	and	and	CCONJ
cblr-1782	359	35	in	in	ADP
cblr-1782	359	36	the	the	DET
cblr-1782	359	37	substance	substance	NOUN
cblr-1782	359	38	(	(	PUNCT
cblr-1782	359	39	fair	fair	ADJ
cblr-1782	359	40	price	price	NOUN
cblr-1782	359	41	or	or	CCONJ
cblr-1782	359	42	fair	fair	ADJ
cblr-1782	359	43	terms	term	NOUN
cblr-1782	359	44	)	)	PUNCT
cblr-1782	359	45	of	of	ADP
cblr-1782	359	46	the	the	DET
cblr-1782	359	47	transaction	transaction	NOUN
cblr-1782	359	48	at	at	ADP
cblr-1782	359	49	issue.68	issue.68	PROPN
cblr-1782	359	50	if	if	SCONJ
cblr-1782	359	51	the	the	DET
cblr-1782	359	52	director	director	NOUN
cblr-1782	359	53	-	-	PUNCT
cblr-1782	359	54	defendant	defendant	NOUN
cblr-1782	359	55	succeeds	succeed	VERB
cblr-1782	359	56	in	in	ADP
cblr-1782	359	57	proving	prove	VERB
cblr-1782	359	58	both	both	DET
cblr-1782	359	59	conditions	condition	NOUN
cblr-1782	359	60	,	,	PUNCT
cblr-1782	359	61	the	the	DET
cblr-1782	359	62	shareholder	shareholder	NOUN
cblr-1782	359	63	-	-	PUNCT
cblr-1782	359	64	plaintiff	plaintiff	NOUN
cblr-1782	359	65	can	can	AUX
cblr-1782	359	66	neither	neither	CCONJ
cblr-1782	359	67	enjoin	enjoin	VERB
cblr-1782	359	68	the	the	DET
cblr-1782	359	69	related	relate	VERB
cblr-1782	359	70	party	party	NOUN
cblr-1782	359	71	transaction	transaction	NOUN
cblr-1782	359	72	nor	nor	CCONJ
cblr-1782	359	73	seek	seek	VERB
cblr-1782	359	74	any	any	DET
cblr-1782	359	75	damages	damage	NOUN
cblr-1782	359	76	.	.	PUNCT
cblr-1782	360	1	the	the	DET
cblr-1782	360	2	applicable	applicable	ADJ
cblr-1782	360	3	standard	standard	NOUN
cblr-1782	360	4	of	of	ADP
cblr-1782	360	5	review	review	NOUN
cblr-1782	360	6	is	be	AUX
cblr-1782	360	7	often	often	ADV
cblr-1782	360	8	the	the	DET
cblr-1782	360	9	key	key	NOUN
cblr-1782	360	10	to	to	ADP
cblr-1782	360	11	success	success	NOUN
cblr-1782	360	12	in	in	ADP
cblr-1782	360	13	a	a	DET
cblr-1782	360	14	given	give	VERB
cblr-1782	360	15	case	case	NOUN
cblr-1782	360	16	because	because	SCONJ
cblr-1782	360	17	it	it	PRON
cblr-1782	360	18	is	be	AUX
cblr-1782	360	19	often	often	ADV
cblr-1782	360	20	quite	quite	ADV
cblr-1782	360	21	difficult	difficult	ADJ
cblr-1782	360	22	and	and	CCONJ
cblr-1782	360	23	costly	costly	ADJ
cblr-1782	360	24	for	for	SCONJ
cblr-1782	360	25	directors	director	NOUN
cblr-1782	360	26	to	to	PART
cblr-1782	360	27	meet	meet	VERB
cblr-1782	360	28	the	the	DET
cblr-1782	360	29	fairness	fairness	NOUN
cblr-1782	360	30	test	test	NOUN
cblr-1782	360	31	or	or	CCONJ
cblr-1782	360	32	,	,	PUNCT
cblr-1782	360	33	on	on	ADP
cblr-1782	360	34	the	the	DET
cblr-1782	360	35	other	other	ADJ
cblr-1782	360	36	side	side	NOUN
cblr-1782	360	37	,	,	PUNCT
cblr-1782	360	38	for	for	SCONJ
cblr-1782	360	39	shareholders	shareholder	NOUN
cblr-1782	360	40	to	to	PART
cblr-1782	360	41	rebut	rebut	VERB
cblr-1782	360	42	the	the	DET
cblr-1782	360	43	presumption	presumption	NOUN
cblr-1782	360	44	of	of	ADP
cblr-1782	360	45	business	business	NOUN
cblr-1782	360	46	judgment	judgment	NOUN
cblr-1782	360	47	review	review	NOUN
cblr-1782	360	48	.	.	PUNCT
cblr-1782	361	1	in	in	ADP
cblr-1782	361	2	addition	addition	NOUN
cblr-1782	361	3	to	to	ADP
cblr-1782	361	4	the	the	DET
cblr-1782	361	5	common	common	ADJ
cblr-1782	361	6	law	law	NOUN
cblr-1782	361	7	duty	duty	NOUN
cblr-1782	361	8	of	of	ADP
cblr-1782	361	9	loyalty	loyalty	NOUN
cblr-1782	361	10	,	,	PUNCT
cblr-1782	361	11	a	a	DET
cblr-1782	361	12	director	director	NOUN
cblr-1782	361	13	or	or	CCONJ
cblr-1782	361	14	officer	officer	NOUN
cblr-1782	361	15	’s	’s	PART
cblr-1782	361	16	self	self	NOUN
cblr-1782	361	17	-	-	PUNCT
cblr-1782	361	18	dealing	dealing	NOUN
cblr-1782	361	19	is	be	AUX
cblr-1782	361	20	also	also	ADV
cblr-1782	361	21	subject	subject	ADJ
cblr-1782	361	22	to	to	ADP
cblr-1782	361	23	statutory	statutory	ADJ
cblr-1782	361	24	safe	safe	ADJ
cblr-1782	361	25	harbor	harbor	NOUN
cblr-1782	361	26	provisions.69	provisions.69	VERB
cblr-1782	361	27	the	the	DET
cblr-1782	361	28	most	most	ADV
cblr-1782	361	29	important	important	ADJ
cblr-1782	361	30	example	example	NOUN
cblr-1782	361	31	is	be	AUX
cblr-1782	361	32	delaware	delaware	PROPN
cblr-1782	361	33	67	67	NUM
cblr-1782	361	34	in	in	ADP
cblr-1782	361	35	actual	actual	ADJ
cblr-1782	361	36	cases	case	NOUN
cblr-1782	361	37	,	,	PUNCT
cblr-1782	361	38	the	the	DET
cblr-1782	361	39	test	test	NOUN
cblr-1782	361	40	to	to	PART
cblr-1782	361	41	decide	decide	VERB
cblr-1782	361	42	whether	whether	SCONJ
cblr-1782	361	43	to	to	PART
cblr-1782	361	44	use	use	VERB
cblr-1782	361	45	a	a	DET
cblr-1782	361	46	fairness	fairness	NOUN
cblr-1782	361	47	standard	standard	NOUN
cblr-1782	361	48	instead	instead	ADV
cblr-1782	361	49	of	of	ADP
cblr-1782	361	50	the	the	DET
cblr-1782	361	51	business	business	NOUN
cblr-1782	361	52	judgment	judgment	NOUN
cblr-1782	361	53	rule	rule	NOUN
cblr-1782	361	54	is	be	AUX
cblr-1782	361	55	not	not	PART
cblr-1782	361	56	entirely	entirely	ADV
cblr-1782	361	57	clear	clear	ADJ
cblr-1782	361	58	.	.	PUNCT
cblr-1782	362	1	see	see	VERB
cblr-1782	362	2	lazarus	lazarus	PROPN
cblr-1782	362	3	&	&	CCONJ
cblr-1782	362	4	mccartney	mccartney	PROPN
cblr-1782	362	5	,	,	PUNCT
cblr-1782	362	6	supra	supra	PROPN
cblr-1782	362	7	note	note	PROPN
cblr-1782	362	8	8	8	NUM
cblr-1782	362	9	,	,	PUNCT
cblr-1782	362	10	at	at	ADP
cblr-1782	362	11	1010	1010	NUM
cblr-1782	362	12	.	.	PUNCT
cblr-1782	363	1	68	68	NUM
cblr-1782	363	2	weinberger	weinberger	PROPN
cblr-1782	363	3	v.	v.	ADP
cblr-1782	363	4	uop	uop	PROPN
cblr-1782	363	5	,	,	PUNCT
cblr-1782	363	6	inc	inc	PROPN
cblr-1782	363	7	.	.	PROPN
cblr-1782	363	8	,	,	PUNCT
cblr-1782	363	9	457	457	NUM
cblr-1782	363	10	a.2d	a.2d	SYM
cblr-1782	363	11	701	701	NUM
cblr-1782	363	12	,	,	PUNCT
cblr-1782	363	13	710	710	NUM
cblr-1782	363	14	(	(	PUNCT
cblr-1782	363	15	del	del	PROPN
cblr-1782	363	16	.	.	NOUN
cblr-1782	363	17	1983	1983	NUM
cblr-1782	363	18	)	)	PUNCT
cblr-1782	363	19	(	(	PUNCT
cblr-1782	363	20	holding	hold	VERB
cblr-1782	363	21	in	in	ADP
cblr-1782	363	22	the	the	DET
cblr-1782	363	23	context	context	NOUN
cblr-1782	363	24	of	of	ADP
cblr-1782	363	25	parent	parent	NOUN
cblr-1782	363	26	-	-	PUNCT
cblr-1782	363	27	subsidiary	subsidiary	NOUN
cblr-1782	363	28	mergers	merger	NOUN
cblr-1782	363	29	that	that	PRON
cblr-1782	363	30	,	,	PUNCT
cblr-1782	363	31	“	"	PUNCT
cblr-1782	363	32	[	[	X
cblr-1782	363	33	w]hen	w]hen	ADV
cblr-1782	363	34	directors	director	NOUN
cblr-1782	363	35	of	of	ADP
cblr-1782	363	36	a	a	DET
cblr-1782	363	37	delaware	delaware	PROPN
cblr-1782	363	38	corporation	corporation	NOUN
cblr-1782	363	39	are	be	AUX
cblr-1782	363	40	on	on	ADP
cblr-1782	363	41	both	both	DET
cblr-1782	363	42	sides	side	NOUN
cblr-1782	363	43	of	of	ADP
cblr-1782	363	44	a	a	DET
cblr-1782	363	45	transaction	transaction	NOUN
cblr-1782	363	46	,	,	PUNCT
cblr-1782	363	47	they	they	PRON
cblr-1782	363	48	are	be	AUX
cblr-1782	363	49	required	require	VERB
cblr-1782	363	50	to	to	PART
cblr-1782	363	51	demonstrate	demonstrate	VERB
cblr-1782	363	52	their	their	PRON
cblr-1782	363	53	utmost	utmost	ADJ
cblr-1782	363	54	good	good	ADJ
cblr-1782	363	55	faith	faith	NOUN
cblr-1782	363	56	and	and	CCONJ
cblr-1782	363	57	the	the	DET
cblr-1782	363	58	most	most	ADV
cblr-1782	363	59	scrupulous	scrupulous	ADJ
cblr-1782	363	60	inherent	inherent	ADJ
cblr-1782	363	61	fairness	fairness	NOUN
cblr-1782	363	62	of	of	ADP
cblr-1782	363	63	the	the	DET
cblr-1782	363	64	bargain	bargain	NOUN
cblr-1782	363	65	.	.	PUNCT
cblr-1782	364	1	the	the	DET
cblr-1782	364	2	requirement	requirement	NOUN
cblr-1782	364	3	of	of	ADP
cblr-1782	364	4	fairness	fairness	NOUN
cblr-1782	364	5	is	be	AUX
cblr-1782	364	6	unflinching	unflinche	VERB
cblr-1782	364	7	in	in	ADP
cblr-1782	364	8	its	its	PRON
cblr-1782	364	9	demand	demand	NOUN
cblr-1782	364	10	that	that	SCONJ
cblr-1782	364	11	where	where	SCONJ
cblr-1782	364	12	one	one	NOUN
cblr-1782	364	13	stands	stand	VERB
cblr-1782	364	14	on	on	ADP
cblr-1782	364	15	both	both	DET
cblr-1782	364	16	sides	side	NOUN
cblr-1782	364	17	of	of	ADP
cblr-1782	364	18	a	a	DET
cblr-1782	364	19	transaction	transaction	NOUN
cblr-1782	364	20	,	,	PUNCT
cblr-1782	364	21	he	he	PRON
cblr-1782	364	22	has	have	VERB
cblr-1782	364	23	the	the	DET
cblr-1782	364	24	burden	burden	NOUN
cblr-1782	364	25	of	of	ADP
cblr-1782	364	26	establishing	establish	VERB
cblr-1782	364	27	its	its	PRON
cblr-1782	364	28	entire	entire	ADJ
cblr-1782	364	29	fairness	fairness	NOUN
cblr-1782	364	30	,	,	PUNCT
cblr-1782	364	31	sufficient	sufficient	ADJ
cblr-1782	364	32	to	to	PART
cblr-1782	364	33	pass	pass	VERB
cblr-1782	364	34	the	the	DET
cblr-1782	364	35	test	test	NOUN
cblr-1782	364	36	of	of	ADP
cblr-1782	364	37	careful	careful	ADJ
cblr-1782	364	38	scrutiny	scrutiny	NOUN
cblr-1782	364	39	by	by	ADP
cblr-1782	364	40	the	the	DET
cblr-1782	364	41	courts	court	NOUN
cblr-1782	364	42	.	.	PUNCT
cblr-1782	364	43	”	"	PUNCT
cblr-1782	364	44	)	)	PUNCT
cblr-1782	365	1	(	(	PUNCT
cblr-1782	365	2	internal	internal	ADJ
cblr-1782	365	3	citations	citation	NOUN
cblr-1782	365	4	omitted	omit	VERB
cblr-1782	365	5	)	)	PUNCT
cblr-1782	365	6	.	.	PUNCT
cblr-1782	366	1	69	69	NUM
cblr-1782	366	2	as	as	ADP
cblr-1782	366	3	of	of	ADP
cblr-1782	366	4	october	october	PROPN
cblr-1782	366	5	2014	2014	NUM
cblr-1782	366	6	,	,	PUNCT
cblr-1782	366	7	fifty	fifty	NUM
cblr-1782	366	8	-	-	PUNCT
cblr-1782	366	9	one	one	NUM
cblr-1782	366	10	jurisdictions	jurisdiction	NOUN
cblr-1782	366	11	(	(	PUNCT
cblr-1782	366	12	including	include	VERB
cblr-1782	366	13	the	the	DET
cblr-1782	366	14	district	district	NOUN
cblr-1782	366	15	of	of	ADP
cblr-1782	366	16	columbia	columbia	PROPN
cblr-1782	366	17	and	and	CCONJ
cblr-1782	366	18	puerto	puerto	PROPN
cblr-1782	366	19	rico	rico	PROPN
cblr-1782	366	20	)	)	PUNCT
cblr-1782	366	21	have	have	VERB
cblr-1782	366	22	a	a	DET
cblr-1782	366	23	safe	safe	ADJ
cblr-1782	366	24	harbor	harbor	NOUN
cblr-1782	366	25	provision	provision	NOUN
cblr-1782	366	26	regarding	regard	VERB
cblr-1782	366	27	related	related	ADJ
cblr-1782	366	28	party	party	NOUN
cblr-1782	366	29	transactions	transaction	NOUN
cblr-1782	366	30	:	:	PUNCT
cblr-1782	366	31	ala	ala	PROPN
cblr-1782	366	32	.	.	PUNCT
cblr-1782	366	33	code	code	PROPN
cblr-1782	366	34	§	§	PROPN
cblr-1782	366	35	§	§	PROPN
cblr-1782	366	36	10a-2	10a-2	PROPN
cblr-1782	366	37	-	-	SYM
cblr-1782	366	38	8.60–8.63	8.60–8.63	NUM
cblr-1782	366	39	(	(	PUNCT
cblr-1782	366	40	2011	2011	NUM
cblr-1782	366	41	)	)	PUNCT
cblr-1782	366	42	;	;	PUNCT
cblr-1782	366	43	alaska	alaska	PROPN
cblr-1782	366	44	stat	stat	PROPN
cblr-1782	366	45	.	.	PUNCT
cblr-1782	367	1	§	§	PROPN
cblr-1782	367	2	10.06.478	10.06.478	PROPN
cblr-1782	367	3	(	(	PUNCT
cblr-1782	367	4	2013	2013	NUM
cblr-1782	367	5	)	)	PUNCT
cblr-1782	367	6	;	;	PUNCT
cblr-1782	367	7	ariz	ariz	PROPN
cblr-1782	367	8	.	.	PUNCT
cblr-1782	368	1	rev	rev	PROPN
cblr-1782	368	2	.	.	PROPN
cblr-1782	368	3	stat	stat	PROPN
cblr-1782	368	4	.	.	PUNCT
cblr-1782	369	1	ann	ann	PROPN
cblr-1782	369	2	.	.	PUNCT
cblr-1782	370	1	§	§	PROPN
cblr-1782	370	2	10	10	NUM
cblr-1782	370	3	-	-	SYM
cblr-1782	370	4	860	860	NUM
cblr-1782	370	5	(	(	PUNCT
cblr-1782	370	6	1996	1996	NUM
cblr-1782	370	7	)	)	PUNCT
cblr-1782	370	8	;	;	PUNCT
cblr-1782	370	9	ark	ark	PROPN
cblr-1782	370	10	.	.	PROPN
cblr-1782	370	11	code	code	PROPN
cblr-1782	370	12	ann	ann	PROPN
cblr-1782	370	13	.	.	PUNCT
cblr-1782	371	1	§	§	PROPN
cblr-1782	371	2	4	4	NUM
cblr-1782	371	3	-	-	SYM
cblr-1782	371	4	27	27	NUM
cblr-1782	371	5	-	-	SYM
cblr-1782	371	6	831	831	NUM
cblr-1782	371	7	(	(	PUNCT
cblr-1782	371	8	2014	2014	NUM
cblr-1782	371	9	)	)	PUNCT
cblr-1782	371	10	;	;	PUNCT
cblr-1782	371	11	cal	cal	PROPN
cblr-1782	371	12	.	.	PUNCT
cblr-1782	371	13	corp	corp	PROPN
cblr-1782	371	14	.	.	PROPN
cblr-1782	371	15	code	code	PROPN
cblr-1782	371	16	§	§	PROPN
cblr-1782	371	17	310	310	NUM
cblr-1782	371	18	(	(	PUNCT
cblr-1782	371	19	1977	1977	NUM
cblr-1782	371	20	)	)	PUNCT
cblr-1782	371	21	;	;	PUNCT
cblr-1782	371	22	colo	colo	PROPN
cblr-1782	371	23	.	.	PUNCT
cblr-1782	372	1	rev	rev	PROPN
cblr-1782	372	2	.	.	PROPN
cblr-1782	372	3	stat	stat	PROPN
cblr-1782	372	4	.	.	PUNCT
cblr-1782	373	1	§	§	PROPN
cblr-1782	373	2	7	7	NUM
cblr-1782	373	3	-	-	SYM
cblr-1782	373	4	108501	108501	NUM
cblr-1782	373	5	(	(	PUNCT
cblr-1782	373	6	2004	2004	NUM
cblr-1782	373	7	)	)	PUNCT
cblr-1782	373	8	;	;	PUNCT
cblr-1782	373	9	conn	conn	PROPN
cblr-1782	373	10	.	.	PUNCT
cblr-1782	373	11	gen	gen	PROPN
cblr-1782	373	12	.	.	PROPN
cblr-1782	373	13	stat	stat	PROPN
cblr-1782	373	14	.	.	PUNCT
cblr-1782	374	1	ann	ann	PROPN
cblr-1782	374	2	.	.	PUNCT
cblr-1782	375	1	§	§	PROPN
cblr-1782	375	2	33	33	NUM
cblr-1782	375	3	-	-	SYM
cblr-1782	375	4	781	781	NUM
cblr-1782	375	5	(	(	PUNCT
cblr-1782	375	6	west	west	NOUN
cblr-1782	375	7	2006	2006	NUM
cblr-1782	375	8	)	)	PUNCT
cblr-1782	375	9	;	;	PUNCT
cblr-1782	375	10	del	del	PROPN
cblr-1782	375	11	.	.	PROPN
cblr-1782	375	12	code	code	PROPN
cblr-1782	375	13	ann	ann	PROPN
cblr-1782	375	14	.	.	PUNCT
cblr-1782	376	1	tit	tit	PROPN
cblr-1782	376	2	.	.	PROPN
cblr-1782	377	1	8	8	NUM
cblr-1782	377	2	,	,	PUNCT
cblr-1782	377	3	§	§	PROPN
cblr-1782	377	4	144	144	NUM
cblr-1782	377	5	(	(	PUNCT
cblr-1782	377	6	2010	2010	NUM
cblr-1782	377	7	)	)	PUNCT
cblr-1782	377	8	;	;	PUNCT
cblr-1782	377	9	d.c	d.c	PROPN
cblr-1782	377	10	.	.	PROPN
cblr-1782	377	11	code	code	PROPN
cblr-1782	377	12	§	§	PROPN
cblr-1782	377	13	29	29	NUM
cblr-1782	377	14	-	-	SYM
cblr-1782	377	15	306.70	306.70	NUM
cblr-1782	377	16	(	(	PUNCT
cblr-1782	377	17	2011	2011	NUM
cblr-1782	377	18	)	)	PUNCT
cblr-1782	377	19	;	;	PUNCT
cblr-1782	377	20	fla	fla	PROPN
cblr-1782	377	21	.	.	PUNCT
cblr-1782	378	1	stat	stat	PROPN
cblr-1782	378	2	.	.	PUNCT
cblr-1782	379	1	ann	ann	PROPN
cblr-1782	379	2	.	.	PUNCT
cblr-1782	380	1	§	§	PROPN
cblr-1782	380	2	607.0832	607.0832	NUM
cblr-1782	380	3	(	(	PUNCT
cblr-1782	380	4	west	west	NOUN
cblr-1782	380	5	1997	1997	NUM
cblr-1782	380	6	)	)	PUNCT
cblr-1782	380	7	;	;	PUNCT
cblr-1782	380	8	ga	ga	PROPN
cblr-1782	380	9	.	.	PROPN
cblr-1782	380	10	code	code	PROPN
cblr-1782	380	11	ann	ann	PROPN
cblr-1782	380	12	.	.	PUNCT
cblr-1782	381	1	§	§	PROPN
cblr-1782	381	2	14	14	NUM
cblr-1782	381	3	-	-	SYM
cblr-1782	381	4	2	2	NUM
cblr-1782	381	5	-	-	PUNCT
cblr-1782	381	6	860	860	NUM
cblr-1782	381	7	(	(	PUNCT
cblr-1782	381	8	1989	1989	NUM
cblr-1782	381	9	)	)	PUNCT
cblr-1782	381	10	;	;	PUNCT
cblr-1782	381	11	haw	haw	X
cblr-1782	381	12	.	.	PUNCT
cblr-1782	381	13	rev	rev	PROPN
cblr-1782	381	14	.	.	PROPN
cblr-1782	381	15	stat	stat	PROPN
cblr-1782	381	16	.	.	PUNCT
cblr-1782	382	1	§	§	PROPN
cblr-1782	382	2	414	414	NUM
cblr-1782	382	3	-	-	SYM
cblr-1782	382	4	261	261	NUM
cblr-1782	382	5	(	(	PUNCT
cblr-1782	382	6	2000	2000	NUM
cblr-1782	382	7	)	)	PUNCT
cblr-1782	382	8	;	;	PUNCT
cblr-1782	382	9	idaho	idaho	PROPN
cblr-1782	382	10	code	code	NOUN
cblr-1782	382	11	§	§	PROPN
cblr-1782	382	12	30	30	NUM
cblr-1782	382	13	-	-	SYM
cblr-1782	382	14	1	1	NUM
cblr-1782	382	15	-	-	PUNCT
cblr-1782	382	16	860	860	NUM
cblr-1782	382	17	(	(	PUNCT
cblr-1782	382	18	1997	1997	NUM
cblr-1782	382	19	)	)	PUNCT
cblr-1782	382	20	;	;	PUNCT
cblr-1782	383	1	805	805	NUM
cblr-1782	383	2	ill	ill	ADJ
cblr-1782	383	3	.	.	PUNCT
cblr-1782	383	4	comp	comp	PROPN
cblr-1782	383	5	.	.	PUNCT
cblr-1782	384	1	stat	stat	PROPN
cblr-1782	384	2	.	.	PUNCT
cblr-1782	385	1	5/8.60	5/8.60	NUM
cblr-1782	385	2	(	(	PUNCT
cblr-1782	385	3	1998	1998	NUM
cblr-1782	385	4	)	)	PUNCT
cblr-1782	385	5	;	;	PUNCT
cblr-1782	385	6	ind	ind	PROPN
cblr-1782	385	7	.	.	PUNCT
cblr-1782	385	8	code	code	PROPN
cblr-1782	385	9	ann	ann	PROPN
cblr-1782	385	10	.	.	PUNCT
cblr-1782	386	1	§	§	PROPN
cblr-1782	386	2	§	§	PROPN
cblr-1782	386	3	23	23	NUM
cblr-1782	386	4	-	-	SYM
cblr-1782	386	5	1	1	NUM
cblr-1782	386	6	-	-	PUNCT
cblr-1782	386	7	35	35	NUM
cblr-1782	386	8	-	-	PUNCT
cblr-1782	386	9	2–3	2–3	NUM
cblr-1782	386	10	(	(	PUNCT
cblr-1782	386	11	west	west	NOUN
cblr-1782	386	12	1987	1987	NUM
cblr-1782	386	13	)	)	PUNCT
cblr-1782	386	14	;	;	PUNCT
cblr-1782	386	15	iowa	iowa	PROPN
cblr-1782	386	16	code	code	PROPN
cblr-1782	386	17	ann	ann	PROPN
cblr-1782	386	18	.	.	PUNCT
cblr-1782	387	1	§	§	PROPN
cblr-1782	387	2	§	§	PROPN
cblr-1782	387	3	490.860	490.860	PROPN
cblr-1782	387	4	-	-	SYM
cblr-1782	387	5	63	63	NUM
cblr-1782	387	6	(	(	PUNCT
cblr-1782	387	7	west	west	NOUN
cblr-1782	387	8	2014	2014	NUM
cblr-1782	387	9	)	)	PUNCT
cblr-1782	387	10	;	;	PUNCT
cblr-1782	387	11	kan	kan	PROPN
cblr-1782	387	12	.	.	PROPN
cblr-1782	387	13	stat	stat	PROPN
cblr-1782	387	14	.	.	PUNCT
cblr-1782	388	1	ann	ann	PROPN
cblr-1782	388	2	.	.	PUNCT
cblr-1782	389	1	§	§	PROPN
cblr-1782	389	2	17	17	NUM
cblr-1782	389	3	-	-	SYM
cblr-1782	389	4	6304	6304	NUM
cblr-1782	389	5	(	(	PUNCT
cblr-1782	389	6	1972	1972	NUM
cblr-1782	389	7	)	)	PUNCT
cblr-1782	389	8	;	;	PUNCT
cblr-1782	389	9	ky	ky	PROPN
cblr-1782	389	10	.	.	PROPN
cblr-1782	389	11	rev	rev	PROPN
cblr-1782	389	12	.	.	PROPN
cblr-1782	389	13	stat	stat	PROPN
cblr-1782	389	14	.	.	PUNCT
cblr-1782	390	1	ann	ann	PROPN
cblr-1782	390	2	.	.	PUNCT
cblr-1782	391	1	§	§	PROPN
cblr-1782	391	2	271b.8	271b.8	PROPN
cblr-1782	391	3	-	-	SYM
cblr-1782	391	4	310	310	NUM
cblr-1782	391	5	(	(	PUNCT
cblr-1782	391	6	west	west	PROPN
cblr-1782	391	7	1989	1989	NUM
cblr-1782	391	8	)	)	PUNCT
cblr-1782	391	9	;	;	PUNCT
cblr-1782	391	10	la	la	PROPN
cblr-1782	391	11	.	.	PROPN
cblr-1782	391	12	rev	rev	PROPN
cblr-1782	391	13	.	.	PROPN
cblr-1782	391	14	stat	stat	PROPN
cblr-1782	391	15	.	.	PUNCT
cblr-1782	392	1	ann	ann	PROPN
cblr-1782	392	2	.	.	PUNCT
cblr-1782	393	1	§	§	PROPN
cblr-1782	393	2	12:84	12:84	NUM
cblr-1782	393	3	(	(	PUNCT
cblr-1782	393	4	1968	1968	NUM
cblr-1782	393	5	)	)	PUNCT
cblr-1782	393	6	;	;	PUNCT
cblr-1782	393	7	mass	mass	PROPN
cblr-1782	393	8	.	.	PUNCT
cblr-1782	394	1	gen	gen	PROPN
cblr-1782	394	2	.	.	PROPN
cblr-1782	394	3	laws	laws	PROPN
cblr-1782	394	4	ann	ann	PROPN
cblr-1782	394	5	.	.	PUNCT
cblr-1782	395	1	ch	ch	PROPN
cblr-1782	395	2	.	.	PUNCT
cblr-1782	395	3	156d	156d	PROPN
cblr-1782	395	4	,	,	PUNCT
cblr-1782	395	5	§	§	PROPN
cblr-1782	395	6	§	§	PROPN
cblr-1782	395	7	8.31–32	8.31–32	PROPN
cblr-1782	395	8	(	(	PUNCT
cblr-1782	395	9	lexisnexis	lexisnexis	NOUN
cblr-1782	395	10	2004);md	2004);md	NUM
cblr-1782	395	11	.	.	PUNCT
cblr-1782	395	12	code	code	PROPN
cblr-1782	395	13	ann	ann	PROPN
cblr-1782	395	14	.	.	PROPN
cblr-1782	395	15	,	,	PUNCT
cblr-1782	395	16	corps	corps	PROPN
cblr-1782	395	17	.	.	PUNCT
cblr-1782	395	18	&	&	CCONJ
cblr-1782	395	19	ass’ns	ass’ns	PROPN
cblr-1782	395	20	§	§	PROPN
cblr-1782	395	21	2	2	NUM
cblr-1782	395	22	-	-	SYM
cblr-1782	395	23	419	419	NUM
cblr-1782	395	24	(	(	PUNCT
cblr-1782	395	25	west	west	NOUN
cblr-1782	395	26	1983	1983	NUM
cblr-1782	395	27	)	)	PUNCT
cblr-1782	395	28	;	;	PUNCT
cblr-1782	395	29	me	i	PRON
cblr-1782	395	30	.	.	PUNCT
cblr-1782	396	1	rev	rev	PROPN
cblr-1782	396	2	.	.	PROPN
cblr-1782	396	3	stat	stat	PROPN
cblr-1782	396	4	.	.	PUNCT
cblr-1782	397	1	tit	tit	NOUN
cblr-1782	397	2	.	.	PUNCT
cblr-1782	398	1	13	13	NUM
cblr-1782	398	2	-	-	SYM
cblr-1782	398	3	c	c	NOUN
cblr-1782	398	4	,	,	PUNCT
cblr-1782	398	5	§	§	PROPN
cblr-1782	398	6	871	871	NUM
cblr-1782	398	7	(	(	PUNCT
cblr-1782	398	8	2007	2007	NUM
cblr-1782	398	9	)	)	PUNCT
cblr-1782	398	10	;	;	PUNCT
cblr-1782	399	1	mich	mich	PROPN
cblr-1782	399	2	.	.	PUNCT
cblr-1782	399	3	comp	comp	PROPN
cblr-1782	399	4	.	.	PUNCT
cblr-1782	400	1	laws	law	NOUN
cblr-1782	400	2	ann	ann	PROPN
cblr-1782	400	3	.	.	PUNCT
cblr-1782	401	1	§	§	PROPN
cblr-1782	401	2	450.1545a	450.1545a	NUM
cblr-1782	401	3	(	(	PUNCT
cblr-1782	401	4	2009	2009	NUM
cblr-1782	401	5	)	)	PUNCT
cblr-1782	401	6	;	;	PUNCT
cblr-1782	401	7	minn	minn	PROPN
cblr-1782	401	8	.	.	PUNCT
cblr-1782	401	9	stat	stat	PROPN
cblr-1782	401	10	.	.	PUNCT
cblr-1782	402	1	§	§	PROPN
cblr-1782	402	2	302a.255	302a.255	NUM
cblr-1782	402	3	(	(	PUNCT
cblr-1782	402	4	2008	2008	NUM
cblr-1782	402	5	)	)	PUNCT
cblr-1782	402	6	;	;	PUNCT
cblr-1782	402	7	miss	miss	VERB
cblr-1782	402	8	.	.	PUNCT
cblr-1782	403	1	code	code	PROPN
cblr-1782	403	2	ann	ann	PROPN
cblr-1782	403	3	.	.	PUNCT
cblr-1782	404	1	§	§	PROPN
cblr-1782	404	2	79	79	NUM
cblr-1782	404	3	-	-	SYM
cblr-1782	404	4	4	4	NUM
cblr-1782	404	5	-	-	NUM
cblr-1782	404	6	8.60	8.60	NUM
cblr-1782	404	7	(	(	PUNCT
cblr-1782	404	8	2013	2013	NUM
cblr-1782	404	9	)	)	PUNCT
cblr-1782	404	10	;	;	PUNCT
cblr-1782	404	11	mo	mo	PROPN
cblr-1782	404	12	.	.	PROPN
cblr-1782	404	13	ann	ann	PROPN
cblr-1782	404	14	.	.	PUNCT
cblr-1782	404	15	stat	stat	PROPN
cblr-1782	404	16	.	.	PUNCT
cblr-1782	405	1	§	§	PROPN
cblr-1782	405	2	min	min	PROPN
cblr-1782	405	3	–	–	PUNCT
cblr-1782	405	4	final	final	ADJ
cblr-1782	405	5	no	no	NOUN
cblr-1782	405	6	.	.	PUNCT
cblr-1782	406	1	3:663	3:663	NUM
cblr-1782	406	2	]	]	X
cblr-1782	406	3	cooperative	cooperative	ADJ
cblr-1782	406	4	policing	policing	NOUN
cblr-1782	406	5	of	of	ADP
cblr-1782	406	6	rpts	rpt	NOUN
cblr-1782	406	7	689	689	NUM
cblr-1782	406	8	general	general	ADJ
cblr-1782	406	9	corporation	corporation	NOUN
cblr-1782	406	10	law	law	NOUN
cblr-1782	406	11	section	section	NOUN
cblr-1782	406	12	144.70	144.70	NUM
cblr-1782	406	13	this	this	DET
cblr-1782	406	14	provision	provision	NOUN
cblr-1782	406	15	rescues	rescue	NOUN
cblr-1782	406	16	related	relate	VERB
cblr-1782	406	17	party	party	NOUN
cblr-1782	406	18	transactions	transaction	NOUN
cblr-1782	406	19	from	from	ADP
cblr-1782	406	20	per	per	ADP
cblr-1782	406	21	se	se	X
cblr-1782	406	22	voidability	voidability	PROPN
cblr-1782	406	23	:	:	PUNCT
cblr-1782	406	24	if	if	SCONJ
cblr-1782	406	25	an	an	DET
cblr-1782	406	26	interested	interested	ADJ
cblr-1782	406	27	transaction	transaction	NOUN
cblr-1782	406	28	satisfies	satisfy	VERB
cblr-1782	406	29	certain	certain	ADJ
cblr-1782	406	30	conditions	condition	NOUN
cblr-1782	406	31	(	(	PUNCT
cblr-1782	406	32	disclosure	disclosure	NOUN
cblr-1782	406	33	and	and	CCONJ
cblr-1782	406	34	approval	approval	NOUN
cblr-1782	406	35	of	of	ADP
cblr-1782	406	36	disinterested	disinterested	ADJ
cblr-1782	406	37	directors	director	NOUN
cblr-1782	406	38	or	or	CCONJ
cblr-1782	406	39	shareholders71	shareholders71	NOUN
cblr-1782	406	40	or	or	CCONJ
cblr-1782	406	41	fairness	fairness	NOUN
cblr-1782	406	42	)	)	PUNCT
cblr-1782	406	43	,	,	PUNCT
cblr-1782	406	44	the	the	DET
cblr-1782	406	45	transaction	transaction	NOUN
cblr-1782	406	46	shall	shall	AUX
cblr-1782	406	47	not	not	PART
cblr-1782	406	48	be	be	AUX
cblr-1782	406	49	voided	void	VERB
cblr-1782	406	50	solely	solely	ADV
cblr-1782	406	51	because	because	SCONJ
cblr-1782	406	52	of	of	ADP
cblr-1782	406	53	the	the	DET
cblr-1782	406	54	conflicts	conflict	NOUN
cblr-1782	406	55	of	of	ADP
cblr-1782	406	56	interest	interest	NOUN
cblr-1782	406	57	.	.	PUNCT
cblr-1782	407	1	although	although	SCONJ
cblr-1782	407	2	the	the	DET
cblr-1782	407	3	provision	provision	NOUN
cblr-1782	407	4	’s	’s	PART
cblr-1782	407	5	language	language	NOUN
cblr-1782	407	6	is	be	AUX
cblr-1782	407	7	clear	clear	ADJ
cblr-1782	407	8	on	on	ADP
cblr-1782	407	9	the	the	DET
cblr-1782	407	10	issue	issue	NOUN
cblr-1782	407	11	of	of	ADP
cblr-1782	407	12	validity	validity	NOUN
cblr-1782	407	13	,	,	PUNCT
cblr-1782	407	14	it	it	PRON
cblr-1782	407	15	is	be	AUX
cblr-1782	407	16	still	still	ADV
cblr-1782	407	17	silent	silent	ADJ
cblr-1782	407	18	on	on	ADP
cblr-1782	407	19	how	how	SCONJ
cblr-1782	407	20	far	far	ADV
cblr-1782	407	21	the	the	DET
cblr-1782	407	22	safe	safe	ADJ
cblr-1782	407	23	harbor	harbor	NOUN
cblr-1782	407	24	reaches	reach	VERB
cblr-1782	407	25	.	.	PUNCT
cblr-1782	408	1	more	more	ADV
cblr-1782	408	2	specifically	specifically	ADV
cblr-1782	408	3	,	,	PUNCT
cblr-1782	408	4	the	the	DET
cblr-1782	408	5	question	question	NOUN
cblr-1782	408	6	remains	remain	VERB
cblr-1782	408	7	as	as	ADP
cblr-1782	408	8	to	to	ADP
cblr-1782	408	9	whether	whether	SCONJ
cblr-1782	408	10	a	a	DET
cblr-1782	408	11	related	relate	VERB
cblr-1782	408	12	party	party	NOUN
cblr-1782	408	13	transaction	transaction	NOUN
cblr-1782	408	14	that	that	PRON
cblr-1782	408	15	satisfies	satisfy	VERB
cblr-1782	408	16	the	the	DET
cblr-1782	408	17	safe	safe	ADJ
cblr-1782	408	18	harbor	harbor	NOUN
cblr-1782	408	19	provision	provision	NOUN
cblr-1782	408	20	(	(	PUNCT
cblr-1782	408	21	particularly	particularly	ADV
cblr-1782	408	22	the	the	DET
cblr-1782	408	23	first	first	ADJ
cblr-1782	408	24	condition	condition	NOUN
cblr-1782	408	25	of	of	ADP
cblr-1782	408	26	disinterested	disinterested	ADJ
cblr-1782	408	27	directors	director	NOUN
cblr-1782	408	28	’	'	PUNCT
cblr-1782	408	29	approval	approval	NOUN
cblr-1782	408	30	)	)	PUNCT
cblr-1782	408	31	becomes	become	VERB
cblr-1782	408	32	subject	subject	ADJ
cblr-1782	408	33	to	to	ADP
cblr-1782	408	34	the	the	DET
cblr-1782	408	35	business	business	NOUN
cblr-1782	408	36	judgment	judgment	NOUN
cblr-1782	408	37	rule	rule	NOUN
cblr-1782	408	38	or	or	CCONJ
cblr-1782	408	39	merely	merely	ADV
cblr-1782	408	40	shifts	shift	NOUN
cblr-1782	408	41	the	the	DET
cblr-1782	408	42	burden	burden	NOUN
cblr-1782	408	43	of	of	ADP
cblr-1782	408	44	proof	proof	NOUN
cblr-1782	408	45	to	to	ADP
cblr-1782	408	46	the	the	DET
cblr-1782	408	47	shareholder	shareholder	NOUN
cblr-1782	408	48	-	-	PUNCT
cblr-1782	408	49	plaintiff	plaintiff	NOUN
cblr-1782	408	50	while	while	SCONJ
cblr-1782	408	51	remaining	remain	VERB
cblr-1782	408	52	under	under	ADP
cblr-1782	408	53	fairness	fairness	NOUN
cblr-1782	408	54	review.72	review.72	NOUN
cblr-1782	408	55	the	the	DET
cblr-1782	408	56	courts	court	NOUN
cblr-1782	408	57	’	'	PUNCT
cblr-1782	408	58	351.327	351.327	NUM
cblr-1782	408	59	(	(	PUNCT
cblr-1782	408	60	west	west	NOUN
cblr-1782	408	61	1998	1998	NUM
cblr-1782	408	62	)	)	PUNCT
cblr-1782	408	63	;	;	PUNCT
cblr-1782	409	1	mont	mont	PROPN
cblr-1782	409	2	.	.	PUNCT
cblr-1782	410	1	code	code	PROPN
cblr-1782	410	2	ann	ann	PROPN
cblr-1782	410	3	.	.	PUNCT
cblr-1782	411	1	§	§	PROPN
cblr-1782	411	2	35	35	NUM
cblr-1782	411	3	-	-	SYM
cblr-1782	411	4	1	1	NUM
cblr-1782	411	5	-	-	SYM
cblr-1782	411	6	461	461	NUM
cblr-1782	411	7	(	(	PUNCT
cblr-1782	411	8	2009	2009	NUM
cblr-1782	411	9	)	)	PUNCT
cblr-1782	411	10	;	;	PUNCT
cblr-1782	411	11	n.d	n.d	PROPN
cblr-1782	411	12	.	.	PROPN
cblr-1782	411	13	cent	cent	NOUN
cblr-1782	411	14	.	.	PUNCT
cblr-1782	412	1	code	code	PROPN
cblr-1782	412	2	§	§	PROPN
cblr-1782	412	3	10	10	NUM
cblr-1782	412	4	-	-	SYM
cblr-1782	412	5	19.1	19.1	NUM
cblr-1782	412	6	-	-	SYM
cblr-1782	412	7	51	51	NUM
cblr-1782	412	8	(	(	PUNCT
cblr-1782	412	9	2011	2011	NUM
cblr-1782	412	10	)	)	PUNCT
cblr-1782	412	11	;	;	PUNCT
cblr-1782	412	12	n.j	n.j	PROPN
cblr-1782	412	13	.	.	PROPN
cblr-1782	412	14	stat	stat	PROPN
cblr-1782	412	15	.	.	PUNCT
cblr-1782	413	1	ann	ann	PROPN
cblr-1782	413	2	.	.	PUNCT
cblr-1782	414	1	§	§	PROPN
cblr-1782	414	2	14a:6	14a:6	PROPN
cblr-1782	414	3	-	-	SYM
cblr-1782	414	4	8	8	NUM
cblr-1782	414	5	(	(	PUNCT
cblr-1782	414	6	west	west	NOUN
cblr-1782	414	7	1988	1988	NUM
cblr-1782	414	8	)	)	PUNCT
cblr-1782	414	9	;	;	PUNCT
cblr-1782	414	10	n.m	n.m	PROPN
cblr-1782	414	11	.	.	PROPN
cblr-1782	414	12	stat	stat	PROPN
cblr-1782	414	13	.	.	PUNCT
cblr-1782	415	1	ann	ann	PROPN
cblr-1782	415	2	.	.	PUNCT
cblr-1782	416	1	§	§	PROPN
cblr-1782	416	2	53	53	NUM
cblr-1782	416	3	-	-	SYM
cblr-1782	416	4	1140.1	1140.1	NUM
cblr-1782	416	5	(	(	PUNCT
cblr-1782	416	6	lexisnexis	lexisnexis	NOUN
cblr-1782	416	7	1987	1987	NUM
cblr-1782	416	8	)	)	PUNCT
cblr-1782	416	9	;	;	PUNCT
cblr-1782	416	10	n.y	n.y	PROPN
cblr-1782	416	11	.	.	PROPN
cblr-1782	416	12	bus	bus	PROPN
cblr-1782	416	13	.	.	PUNCT
cblr-1782	417	1	corp	corp	PROPN
cblr-1782	417	2	.	.	PROPN
cblr-1782	417	3	law	law	PROPN
cblr-1782	417	4	§	§	PROPN
cblr-1782	417	5	713	713	NUM
cblr-1782	417	6	(	(	PUNCT
cblr-1782	417	7	mckinney	mckinney	NOUN
cblr-1782	417	8	1998	1998	NUM
cblr-1782	417	9	)	)	PUNCT
cblr-1782	417	10	;	;	PUNCT
cblr-1782	417	11	n.c	n.c	PROPN
cblr-1782	417	12	.	.	PROPN
cblr-1782	417	13	gen	gen	PROPN
cblr-1782	417	14	.	.	PROPN
cblr-1782	417	15	stat	stat	PROPN
cblr-1782	417	16	.	.	PUNCT
cblr-1782	418	1	§	§	PROPN
cblr-1782	418	2	55	55	NUM
cblr-1782	418	3	-	-	SYM
cblr-1782	418	4	8	8	NUM
cblr-1782	418	5	-	-	SYM
cblr-1782	418	6	31	31	NUM
cblr-1782	418	7	(	(	PUNCT
cblr-1782	418	8	2005	2005	NUM
cblr-1782	418	9	)	)	PUNCT
cblr-1782	418	10	;	;	PUNCT
cblr-1782	418	11	neb	neb	PROPN
cblr-1782	418	12	.	.	PROPN
cblr-1782	418	13	rev	rev	PROPN
cblr-1782	418	14	.	.	PROPN
cblr-1782	418	15	stat	stat	PROPN
cblr-1782	418	16	.	.	PUNCT
cblr-1782	419	1	ann	ann	PROPN
cblr-1782	419	2	.	.	PUNCT
cblr-1782	420	1	§	§	PROPN
cblr-1782	420	2	21	21	NUM
cblr-1782	420	3	-	-	SYM
cblr-1782	420	4	20,112	20,112	NUM
cblr-1782	420	5	(	(	PUNCT
cblr-1782	420	6	lexisnexis	lexisnexis	PROPN
cblr-1782	420	7	1995	1995	NUM
cblr-1782	420	8	)	)	PUNCT
cblr-1782	420	9	;	;	PUNCT
cblr-1782	420	10	nev	nev	PROPN
cblr-1782	420	11	.	.	PROPN
cblr-1782	420	12	rev	rev	PROPN
cblr-1782	420	13	.	.	PROPN
cblr-1782	420	14	stat	stat	PROPN
cblr-1782	420	15	.	.	PUNCT
cblr-1782	421	1	§	§	PROPN
cblr-1782	421	2	78.140	78.140	NUM
cblr-1782	421	3	(	(	PUNCT
cblr-1782	421	4	2007	2007	NUM
cblr-1782	421	5	)	)	PUNCT
cblr-1782	421	6	;	;	PUNCT
cblr-1782	421	7	ohio	ohio	PROPN
cblr-1782	421	8	rev	rev	PROPN
cblr-1782	421	9	.	.	PROPN
cblr-1782	421	10	code	code	PROPN
cblr-1782	421	11	ann	ann	PROPN
cblr-1782	421	12	.	.	PUNCT
cblr-1782	422	1	§	§	PROPN
cblr-1782	422	2	1701.60	1701.60	NUM
cblr-1782	422	3	(	(	PUNCT
cblr-1782	422	4	lexisnexis	lexisnexis	PROPN
cblr-1782	422	5	1986	1986	NUM
cblr-1782	422	6	)	)	PUNCT
cblr-1782	422	7	;	;	PUNCT
cblr-1782	422	8	okla	okla	NOUN
cblr-1782	422	9	.	.	PUNCT
cblr-1782	423	1	stat	stat	PROPN
cblr-1782	423	2	.	.	PUNCT
cblr-1782	424	1	ann	ann	PROPN
cblr-1782	424	2	.	.	PUNCT
cblr-1782	425	1	tit	tit	PROPN
cblr-1782	425	2	.	.	PROPN
cblr-1782	426	1	18	18	NUM
cblr-1782	426	2	,	,	PUNCT
cblr-1782	426	3	§	§	PROPN
cblr-1782	426	4	1030	1030	NUM
cblr-1782	426	5	(	(	PUNCT
cblr-1782	426	6	west	west	NOUN
cblr-1782	426	7	2014	2014	NUM
cblr-1782	426	8	)	)	PUNCT
cblr-1782	426	9	;	;	PUNCT
cblr-1782	426	10	or	or	CCONJ
cblr-1782	426	11	.	.	PUNCT
cblr-1782	427	1	rev	rev	PROPN
cblr-1782	427	2	.	.	PROPN
cblr-1782	427	3	stat	stat	PROPN
cblr-1782	427	4	.	.	PUNCT
cblr-1782	428	1	§	§	PROPN
cblr-1782	428	2	60.361	60.361	NUM
cblr-1782	428	3	(	(	PUNCT
cblr-1782	428	4	1987	1987	NUM
cblr-1782	428	5	)	)	PUNCT
cblr-1782	428	6	;	;	PUNCT
cblr-1782	428	7	15	15	NUM
cblr-1782	428	8	pa	pa	PROPN
cblr-1782	428	9	.	.	PROPN
cblr-1782	428	10	cons	con	NOUN
cblr-1782	428	11	.	.	PUNCT
cblr-1782	429	1	stat	stat	PROPN
cblr-1782	429	2	.	.	PUNCT
cblr-1782	430	1	ann	ann	PROPN
cblr-1782	430	2	.	.	PUNCT
cblr-1782	431	1	§	§	PROPN
cblr-1782	431	2	1728	1728	NUM
cblr-1782	431	3	(	(	PUNCT
cblr-1782	431	4	west	west	NOUN
cblr-1782	431	5	1989	1989	NUM
cblr-1782	431	6	)	)	PUNCT
cblr-1782	431	7	;	;	PUNCT
cblr-1782	431	8	p.r	p.r	PROPN
cblr-1782	431	9	.	.	PROPN
cblr-1782	431	10	laws	laws	PROPN
cblr-1782	431	11	ann	ann	PROPN
cblr-1782	431	12	.	.	PUNCT
cblr-1782	431	13	tit	tit	PROPN
cblr-1782	431	14	.	.	PUNCT
cblr-1782	431	15	14	14	NUM
cblr-1782	431	16	,	,	PUNCT
cblr-1782	431	17	§	§	PROPN
cblr-1782	431	18	§	§	PROPN
cblr-1782	431	19	3564–66	3564–66	NUM
cblr-1782	431	20	(	(	PUNCT
cblr-1782	431	21	2009	2009	NUM
cblr-1782	431	22	)	)	PUNCT
cblr-1782	431	23	;	;	PUNCT
cblr-1782	431	24	r.i	r.i	PROPN
cblr-1782	431	25	.	.	PROPN
cblr-1782	431	26	gen	gen	PROPN
cblr-1782	431	27	.	.	PROPN
cblr-1782	431	28	laws	law	NOUN
cblr-1782	431	29	§	§	PROPN
cblr-1782	431	30	7	7	NUM
cblr-1782	431	31	-	-	SYM
cblr-1782	431	32	1.2	1.2	NUM
cblr-1782	431	33	-	-	SYM
cblr-1782	431	34	807	807	NUM
cblr-1782	431	35	(	(	PUNCT
cblr-1782	431	36	2005	2005	NUM
cblr-1782	431	37	)	)	PUNCT
cblr-1782	431	38	;	;	PUNCT
cblr-1782	431	39	s.c	s.c	PROPN
cblr-1782	431	40	.	.	PROPN
cblr-1782	431	41	code	code	PROPN
cblr-1782	431	42	ann	ann	PROPN
cblr-1782	431	43	.	.	PUNCT
cblr-1782	432	1	§	§	PROPN
cblr-1782	432	2	33	33	NUM
cblr-1782	432	3	-	-	SYM
cblr-1782	432	4	8	8	NUM
cblr-1782	432	5	-	-	SYM
cblr-1782	432	6	310	310	NUM
cblr-1782	432	7	(	(	PUNCT
cblr-1782	432	8	1990	1990	NUM
cblr-1782	432	9	)	)	PUNCT
cblr-1782	432	10	;	;	PUNCT
cblr-1782	432	11	s.d	s.d	PROPN
cblr-1782	432	12	.	.	PROPN
cblr-1782	432	13	codified	codify	VERB
cblr-1782	432	14	laws	law	NOUN
cblr-1782	432	15	§	§	PROPN
cblr-1782	432	16	47	47	NUM
cblr-1782	432	17	-	-	SYM
cblr-1782	432	18	1a-860	1a-860	NUM
cblr-1782	432	19	(	(	PUNCT
cblr-1782	432	20	2005	2005	NUM
cblr-1782	432	21	)	)	PUNCT
cblr-1782	432	22	;	;	PUNCT
cblr-1782	432	23	tenn	tenn	PROPN
cblr-1782	432	24	.	.	PROPN
cblr-1782	432	25	code	code	PROPN
cblr-1782	432	26	ann	ann	PROPN
cblr-1782	432	27	.	.	PUNCT
cblr-1782	433	1	§	§	PROPN
cblr-1782	433	2	48	48	NUM
cblr-1782	433	3	-	-	SYM
cblr-1782	433	4	18	18	NUM
cblr-1782	433	5	-	-	SYM
cblr-1782	433	6	701	701	NUM
cblr-1782	433	7	(	(	PUNCT
cblr-1782	433	8	2012	2012	NUM
cblr-1782	433	9	)	)	PUNCT
cblr-1782	433	10	;	;	PUNCT
cblr-1782	433	11	tex	tex	PROPN
cblr-1782	433	12	.	.	PROPN
cblr-1782	433	13	bus	bus	PROPN
cblr-1782	433	14	.	.	PUNCT
cblr-1782	434	1	orgs	orgs	PROPN
cblr-1782	434	2	.	.	PUNCT
cblr-1782	434	3	code	code	PROPN
cblr-1782	434	4	ann	ann	PROPN
cblr-1782	434	5	.	.	PUNCT
cblr-1782	435	1	§	§	PROPN
cblr-1782	435	2	21.418	21.418	NUM
cblr-1782	435	3	(	(	PUNCT
cblr-1782	435	4	west	west	NOUN
cblr-1782	435	5	2011	2011	NUM
cblr-1782	435	6	)	)	PUNCT
cblr-1782	435	7	;	;	PUNCT
cblr-1782	435	8	utah	utah	PROPN
cblr-1782	435	9	code	code	PROPN
cblr-1782	435	10	ann	ann	PROPN
cblr-1782	435	11	.	.	PUNCT
cblr-1782	436	1	§	§	PROPN
cblr-1782	436	2	16	16	NUM
cblr-1782	436	3	-	-	SYM
cblr-1782	436	4	10a-850	10a-850	NUM
cblr-1782	436	5	(	(	PUNCT
cblr-1782	436	6	west	west	NOUN
cblr-1782	436	7	1992	1992	NUM
cblr-1782	436	8	)	)	PUNCT
cblr-1782	436	9	;	;	PUNCT
cblr-1782	436	10	va	va	PROPN
cblr-1782	436	11	.	.	PROPN
cblr-1782	436	12	code	code	PROPN
cblr-1782	436	13	ann	ann	PROPN
cblr-1782	436	14	.	.	PUNCT
cblr-1782	437	1	§	§	PROPN
cblr-1782	437	2	13.1	13.1	NUM
cblr-1782	437	3	-	-	SYM
cblr-1782	437	4	691	691	NUM
cblr-1782	437	5	(	(	PUNCT
cblr-1782	437	6	2005	2005	NUM
cblr-1782	437	7	)	)	PUNCT
cblr-1782	437	8	;	;	PUNCT
cblr-1782	437	9	vt	vt	PROPN
cblr-1782	437	10	.	.	PROPN
cblr-1782	437	11	stat	stat	PROPN
cblr-1782	437	12	.	.	PUNCT
cblr-1782	438	1	ann	ann	PROPN
cblr-1782	438	2	.	.	PUNCT
cblr-1782	439	1	tit	tit	PROPN
cblr-1782	439	2	.	.	PUNCT
cblr-1782	440	1	11a	11a	NOUN
cblr-1782	440	2	,	,	PUNCT
cblr-1782	440	3	§	§	PROPN
cblr-1782	440	4	§	§	PROPN
cblr-1782	440	5	8.60–63	8.60–63	NUM
cblr-1782	440	6	(	(	PUNCT
cblr-1782	440	7	2008	2008	NUM
cblr-1782	440	8	)	)	PUNCT
cblr-1782	440	9	;	;	PUNCT
cblr-1782	441	1	wash	wash	NOUN
cblr-1782	441	2	.	.	PUNCT
cblr-1782	442	1	rev	rev	PROPN
cblr-1782	442	2	.	.	PROPN
cblr-1782	442	3	code	code	PROPN
cblr-1782	442	4	ann	ann	PROPN
cblr-1782	442	5	.	.	PUNCT
cblr-1782	443	1	§	§	PROPN
cblr-1782	443	2	23b.08.700	23b.08.700	NUM
cblr-1782	443	3	(	(	PUNCT
cblr-1782	443	4	lexisnexis	lexisnexis	NOUN
cblr-1782	443	5	2009	2009	NUM
cblr-1782	443	6	)	)	PUNCT
cblr-1782	443	7	;	;	PUNCT
cblr-1782	443	8	w.	w.	PROPN
cblr-1782	443	9	va	va	PROPN
cblr-1782	443	10	.	.	PUNCT
cblr-1782	443	11	code	code	PROPN
cblr-1782	443	12	§	§	PROPN
cblr-1782	443	13	31d-8	31d-8	PROPN
cblr-1782	443	14	-	-	SYM
cblr-1782	443	15	860	860	NUM
cblr-1782	443	16	(	(	PUNCT
cblr-1782	443	17	2002	2002	NUM
cblr-1782	443	18	)	)	PUNCT
cblr-1782	443	19	;	;	PUNCT
cblr-1782	443	20	wis	wis	PROPN
cblr-1782	443	21	.	.	PUNCT
cblr-1782	443	22	stat	stat	PROPN
cblr-1782	443	23	.	.	PUNCT
cblr-1782	444	1	§	§	PROPN
cblr-1782	444	2	180.0831	180.0831	NUM
cblr-1782	444	3	(	(	PUNCT
cblr-1782	444	4	1989	1989	NUM
cblr-1782	444	5	)	)	PUNCT
cblr-1782	444	6	;	;	PUNCT
cblr-1782	444	7	wyo	wyo	PROPN
cblr-1782	444	8	.	.	PROPN
cblr-1782	444	9	stat	stat	PROPN
cblr-1782	444	10	.	.	PUNCT
cblr-1782	445	1	ann	ann	PROPN
cblr-1782	445	2	.	.	PUNCT
cblr-1782	446	1	§	§	PROPN
cblr-1782	446	2	17	17	NUM
cblr-1782	446	3	-	-	SYM
cblr-1782	446	4	16	16	NUM
cblr-1782	446	5	-	-	PUNCT
cblr-1782	446	6	860	860	NUM
cblr-1782	446	7	(	(	PUNCT
cblr-1782	446	8	2009	2009	NUM
cblr-1782	446	9	)	)	PUNCT
cblr-1782	446	10	.	.	PUNCT
cblr-1782	447	1	70	70	NUM
cblr-1782	447	2	del	del	PROPN
cblr-1782	447	3	.	.	PROPN
cblr-1782	447	4	code	code	PROPN
cblr-1782	447	5	ann	ann	PROPN
cblr-1782	447	6	.	.	PUNCT
cblr-1782	447	7	tit	tit	PROPN
cblr-1782	447	8	.	.	PROPN
cblr-1782	447	9	8	8	NUM
cblr-1782	447	10	,	,	PUNCT
cblr-1782	447	11	§	§	PROPN
cblr-1782	447	12	144	144	NUM
cblr-1782	447	13	(	(	PUNCT
cblr-1782	447	14	2010	2010	NUM
cblr-1782	447	15	)	)	PUNCT
cblr-1782	447	16	.	.	PUNCT
cblr-1782	448	1	71	71	NUM
cblr-1782	448	2	in	in	ADP
cblr-1782	448	3	re	re	NOUN
cblr-1782	448	4	wheelabrator	wheelabrator	NOUN
cblr-1782	448	5	technologies	technology	NOUN
cblr-1782	448	6	,	,	PUNCT
cblr-1782	448	7	inc	inc	PROPN
cblr-1782	448	8	.	.	PROPN
cblr-1782	448	9	,	,	PUNCT
cblr-1782	448	10	663	663	NUM
cblr-1782	448	11	a.2d	a.2d	SYM
cblr-1782	448	12	1194	1194	NUM
cblr-1782	448	13	,	,	PUNCT
cblr-1782	448	14	1203	1203	NUM
cblr-1782	448	15	(	(	PUNCT
cblr-1782	448	16	del	del	PROPN
cblr-1782	448	17	.	.	PROPN
cblr-1782	448	18	ch	ch	PROPN
cblr-1782	448	19	.	.	PROPN
cblr-1782	448	20	1995	1995	NUM
cblr-1782	448	21	)	)	PUNCT
cblr-1782	449	1	(	(	PUNCT
cblr-1782	449	2	“	"	PUNCT
cblr-1782	449	3	[	[	X
cblr-1782	449	4	t]he	t]he	ADV
cblr-1782	449	5	operative	operative	ADJ
cblr-1782	449	6	effect	effect	NOUN
cblr-1782	449	7	of	of	ADP
cblr-1782	449	8	shareholder	shareholder	NOUN
cblr-1782	449	9	ratification	ratification	NOUN
cblr-1782	449	10	in	in	ADP
cblr-1782	449	11	duty	duty	NOUN
cblr-1782	449	12	of	of	ADP
cblr-1782	449	13	loyalty	loyalty	NOUN
cblr-1782	449	14	cases	case	NOUN
cblr-1782	449	15	has	have	AUX
cblr-1782	449	16	been	be	AUX
cblr-1782	449	17	either	either	PRON
cblr-1782	449	18	to	to	PART
cblr-1782	449	19	change	change	VERB
cblr-1782	449	20	the	the	DET
cblr-1782	449	21	standard	standard	NOUN
cblr-1782	449	22	of	of	ADP
cblr-1782	449	23	review	review	NOUN
cblr-1782	449	24	to	to	ADP
cblr-1782	449	25	business	business	NOUN
cblr-1782	449	26	judgment	judgment	NOUN
cblr-1782	449	27	rule	rule	NOUN
cblr-1782	449	28	,	,	PUNCT
cblr-1782	449	29	with	with	ADP
cblr-1782	449	30	the	the	DET
cblr-1782	449	31	burden	burden	NOUN
cblr-1782	449	32	of	of	ADP
cblr-1782	449	33	proof	proof	NOUN
cblr-1782	449	34	resting	rest	VERB
cblr-1782	449	35	upon	upon	SCONJ
cblr-1782	449	36	the	the	DET
cblr-1782	449	37	plaintiff	plaintiff	NOUN
cblr-1782	449	38	,	,	PUNCT
cblr-1782	449	39	or	or	CCONJ
cblr-1782	449	40	to	to	PART
cblr-1782	449	41	leave	leave	VERB
cblr-1782	449	42	‘	'	PUNCT
cblr-1782	449	43	entire	entire	ADJ
cblr-1782	449	44	fairness	fairness	NOUN
cblr-1782	449	45	’	'	PUNCT
cblr-1782	449	46	as	as	ADP
cblr-1782	449	47	the	the	DET
cblr-1782	449	48	review	review	NOUN
cblr-1782	449	49	standard	standard	NOUN
cblr-1782	449	50	,	,	PUNCT
cblr-1782	449	51	but	but	CCONJ
cblr-1782	449	52	shift	shift	VERB
cblr-1782	449	53	the	the	DET
cblr-1782	449	54	burden	burden	NOUN
cblr-1782	449	55	of	of	ADP
cblr-1782	449	56	proof	proof	NOUN
cblr-1782	449	57	to	to	ADP
cblr-1782	449	58	the	the	DET
cblr-1782	449	59	plaintiff	plaintiff	NOUN
cblr-1782	449	60	.	.	PUNCT
cblr-1782	449	61	”	"	PUNCT
cblr-1782	449	62	)	)	PUNCT
cblr-1782	449	63	.	.	PUNCT
cblr-1782	450	1	72	72	NUM
cblr-1782	450	2	see	see	VERB
cblr-1782	450	3	eric	eric	PROPN
cblr-1782	450	4	orts	orts	PROPN
cblr-1782	450	5	,	,	PUNCT
cblr-1782	450	6	conflict	conflict	NOUN
cblr-1782	450	7	of	of	ADP
cblr-1782	450	8	interest	interest	NOUN
cblr-1782	450	9	on	on	ADP
cblr-1782	450	10	corporate	corporate	ADJ
cblr-1782	450	11	boards	board	NOUN
cblr-1782	450	12	,	,	PUNCT
cblr-1782	450	13	in	in	ADP
cblr-1782	450	14	conflict	conflict	NOUN
cblr-1782	450	15	of	of	ADP
cblr-1782	450	16	interest	interest	NOUN
cblr-1782	450	17	in	in	ADP
cblr-1782	450	18	the	the	DET
cblr-1782	450	19	professions	profession	NOUN
cblr-1782	450	20	,	,	PUNCT
cblr-1782	450	21	149	149	NUM
cblr-1782	450	22	n.40	n.40	NOUN
cblr-1782	450	23	(	(	PUNCT
cblr-1782	450	24	michael	michael	PROPN
cblr-1782	450	25	davis	davis	PROPN
cblr-1782	450	26	&	&	CCONJ
cblr-1782	450	27	andrew	andrew	PROPN
cblr-1782	450	28	stark	stark	PROPN
cblr-1782	450	29	eds	eds	PROPN
cblr-1782	450	30	.	.	PROPN
cblr-1782	450	31	2001	2001	NUM
cblr-1782	450	32	)	)	PUNCT
cblr-1782	450	33	(	(	PUNCT
cblr-1782	450	34	“	"	PUNCT
cblr-1782	450	35	the	the	DET
cblr-1782	450	36	trouble	trouble	NOUN
cblr-1782	450	37	is	be	AUX
cblr-1782	450	38	that	that	SCONJ
cblr-1782	450	39	neither	neither	CCONJ
cblr-1782	450	40	the	the	DET
cblr-1782	450	41	model	model	NOUN
cblr-1782	450	42	statute	statute	NOUN
cblr-1782	450	43	nor	nor	CCONJ
cblr-1782	450	44	various	various	ADJ
cblr-1782	450	45	state	state	NOUN
cblr-1782	450	46	versions	version	NOUN
cblr-1782	450	47	specify	specify	VERB
cblr-1782	450	48	what	what	PRON
cblr-1782	450	49	standard	standard	PROPN
cblr-1782	450	50	applies	apply	VERB
cblr-1782	450	51	to	to	PART
cblr-1782	450	52	review	review	VERB
cblr-1782	450	53	self	self	NOUN
cblr-1782	450	54	-	-	PUNCT
cblr-1782	450	55	dealing	deal	VERB
cblr-1782	450	56	transactions	transaction	NOUN
cblr-1782	450	57	that	that	PRON
cblr-1782	450	58	are	be	AUX
cblr-1782	450	59	‘	'	PUNCT
cblr-1782	450	60	not	not	PART
cblr-1782	450	61	voidable	voidable	ADJ
cblr-1782	450	62	’	'	PUNCT
cblr-1782	450	63	for	for	ADP
cblr-1782	450	64	any	any	PRON
cblr-1782	450	65	of	of	ADP
cblr-1782	450	66	these	these	DET
cblr-1782	450	67	reasons	reason	NOUN
cblr-1782	450	68	”	"	PUNCT
cblr-1782	450	69	)	)	PUNCT
cblr-1782	450	70	.	.	PUNCT
cblr-1782	451	1	some	some	DET
cblr-1782	451	2	scholars	scholar	NOUN
cblr-1782	451	3	argue	argue	VERB
cblr-1782	451	4	that	that	SCONJ
cblr-1782	451	5	,	,	PUNCT
cblr-1782	451	6	even	even	ADV
cblr-1782	451	7	with	with	ADP
cblr-1782	451	8	a	a	DET
cblr-1782	451	9	disinterested	disinterested	ADJ
cblr-1782	451	10	board	board	NOUN
cblr-1782	451	11	’s	’s	PART
cblr-1782	451	12	approval	approval	NOUN
cblr-1782	451	13	,	,	PUNCT
cblr-1782	451	14	fairness	fairness	NOUN
cblr-1782	451	15	review	review	NOUN
cblr-1782	451	16	should	should	AUX
cblr-1782	451	17	still	still	ADV
cblr-1782	451	18	be	be	AUX
cblr-1782	451	19	min	min	NOUN
cblr-1782	451	20	–	–	PUNCT
cblr-1782	451	21	final	final	ADJ
cblr-1782	451	22	690	690	NUM
cblr-1782	451	23	columbia	columbia	PROPN
cblr-1782	451	24	business	business	NOUN
cblr-1782	451	25	law	law	PROPN
cblr-1782	451	26	review	review	NOUN
cblr-1782	452	1	[	[	X
cblr-1782	452	2	vol	vol	NOUN
cblr-1782	452	3	.	.	PUNCT
cblr-1782	452	4	2014	2014	NUM
cblr-1782	452	5	answers	answer	NOUN
cblr-1782	452	6	have	have	AUX
cblr-1782	452	7	not	not	PART
cblr-1782	452	8	been	be	AUX
cblr-1782	452	9	consistent	consistent	ADJ
cblr-1782	452	10	,	,	PUNCT
cblr-1782	452	11	and	and	CCONJ
cblr-1782	452	12	the	the	DET
cblr-1782	452	13	issue	issue	NOUN
cblr-1782	452	14	has	have	AUX
cblr-1782	452	15	been	be	AUX
cblr-1782	452	16	controversial	controversial	ADJ
cblr-1782	452	17	among	among	ADP
cblr-1782	452	18	practitioners	practitioner	NOUN
cblr-1782	452	19	and	and	CCONJ
cblr-1782	452	20	legal	legal	ADJ
cblr-1782	452	21	scholars.73	scholars.73	NOUN
cblr-1782	452	22	given	give	VERB
cblr-1782	452	23	that	that	SCONJ
cblr-1782	452	24	shifting	shift	VERB
cblr-1782	452	25	the	the	DET
cblr-1782	452	26	burden	burden	NOUN
cblr-1782	452	27	of	of	ADP
cblr-1782	452	28	proof	proof	NOUN
cblr-1782	452	29	or	or	CCONJ
cblr-1782	452	30	applying	apply	VERB
cblr-1782	452	31	a	a	DET
cblr-1782	452	32	different	different	ADJ
cblr-1782	452	33	standard	standard	NOUN
cblr-1782	452	34	of	of	ADP
cblr-1782	452	35	review	review	NOUN
cblr-1782	452	36	will	will	AUX
cblr-1782	452	37	have	have	AUX
cblr-1782	452	38	serious	serious	ADJ
cblr-1782	452	39	consequences	consequence	NOUN
cblr-1782	452	40	for	for	ADP
cblr-1782	452	41	determining	determine	VERB
cblr-1782	452	42	liability	liability	NOUN
cblr-1782	452	43	,	,	PUNCT
cblr-1782	452	44	providing	provide	VERB
cblr-1782	452	45	a	a	DET
cblr-1782	452	46	predictable	predictable	ADJ
cblr-1782	452	47	answer	answer	NOUN
cblr-1782	452	48	would	would	AUX
cblr-1782	452	49	have	have	VERB
cblr-1782	452	50	an	an	DET
cblr-1782	452	51	important	important	ADJ
cblr-1782	452	52	impact	impact	NOUN
cblr-1782	452	53	on	on	ADP
cblr-1782	452	54	the	the	DET
cblr-1782	452	55	regulation	regulation	NOUN
cblr-1782	452	56	of	of	ADP
cblr-1782	452	57	related	related	ADJ
cblr-1782	452	58	party	party	NOUN
cblr-1782	452	59	transactions	transaction	NOUN
cblr-1782	452	60	.	.	PUNCT
cblr-1782	453	1	applied	apply	VERB
cblr-1782	453	2	to	to	ADP
cblr-1782	453	3	related	relate	VERB
cblr-1782	453	4	party	party	NOUN
cblr-1782	453	5	transactions	transaction	NOUN
cblr-1782	453	6	because	because	SCONJ
cblr-1782	453	7	directors	director	NOUN
cblr-1782	453	8	’	’	PART
cblr-1782	453	9	collegial	collegial	ADJ
cblr-1782	453	10	relationships	relationship	NOUN
cblr-1782	453	11	make	make	VERB
cblr-1782	453	12	it	it	PRON
cblr-1782	453	13	difficult	difficult	ADJ
cblr-1782	453	14	for	for	ADP
cblr-1782	453	15	approving	approve	VERB
cblr-1782	453	16	directors	director	NOUN
cblr-1782	453	17	to	to	PART
cblr-1782	453	18	effectively	effectively	ADV
cblr-1782	453	19	police	police	VERB
cblr-1782	453	20	their	their	PRON
cblr-1782	453	21	colleagues	colleague	NOUN
cblr-1782	453	22	in	in	ADP
cblr-1782	453	23	an	an	DET
cblr-1782	453	24	unbiased	unbiased	ADJ
cblr-1782	453	25	way	way	NOUN
cblr-1782	453	26	.	.	PUNCT
cblr-1782	454	1	see	see	VERB
cblr-1782	454	2	also	also	ADV
cblr-1782	454	3	j.	j.	PROPN
cblr-1782	454	4	robert	robert	PROPN
cblr-1782	454	5	brown	brown	PROPN
cblr-1782	454	6	,	,	PUNCT
cblr-1782	454	7	jr	jr	PROPN
cblr-1782	454	8	.	.	PROPN
cblr-1782	454	9	,	,	PUNCT
cblr-1782	454	10	disloyalty	disloyalty	NOUN
cblr-1782	454	11	without	without	ADP
cblr-1782	454	12	limits	limit	NOUN
cblr-1782	454	13	:	:	PUNCT
cblr-1782	454	14	“	"	PUNCT
cblr-1782	454	15	independent	independent	ADJ
cblr-1782	454	16	”	"	PUNCT
cblr-1782	454	17	directors	director	NOUN
cblr-1782	454	18	and	and	CCONJ
cblr-1782	454	19	the	the	DET
cblr-1782	454	20	elimination	elimination	NOUN
cblr-1782	454	21	of	of	ADP
cblr-1782	454	22	the	the	DET
cblr-1782	454	23	duty	duty	NOUN
cblr-1782	454	24	of	of	ADP
cblr-1782	454	25	loyalty	loyalty	NOUN
cblr-1782	454	26	,	,	PUNCT
cblr-1782	454	27	95	95	NUM
cblr-1782	454	28	ky	ky	PROPN
cblr-1782	454	29	.	.	PUNCT
cblr-1782	455	1	l.j	l.j	PROPN
cblr-1782	455	2	.	.	PROPN
cblr-1782	455	3	53	53	NUM
cblr-1782	455	4	,	,	PUNCT
cblr-1782	455	5	103–04	103–04	NUM
cblr-1782	455	6	(	(	PUNCT
cblr-1782	455	7	2007	2007	NUM
cblr-1782	455	8	)	)	PUNCT
cblr-1782	455	9	;	;	PUNCT
cblr-1782	455	10	melvin	melvin	PROPN
cblr-1782	455	11	aron	aron	PROPN
cblr-1782	455	12	eisenberg	eisenberg	PROPN
cblr-1782	455	13	,	,	PUNCT
cblr-1782	455	14	self	self	NOUN
cblr-1782	455	15	-	-	PUNCT
cblr-1782	455	16	interested	interest	VERB
cblr-1782	455	17	transactions	transaction	NOUN
cblr-1782	455	18	in	in	ADP
cblr-1782	455	19	corporate	corporate	ADJ
cblr-1782	455	20	law	law	NOUN
cblr-1782	455	21	,	,	PUNCT
cblr-1782	455	22	13	13	NUM
cblr-1782	455	23	j.	j.	PROPN
cblr-1782	455	24	corp	corp	PROPN
cblr-1782	455	25	.	.	PROPN
cblr-1782	455	26	l.	l.	PROPN
cblr-1782	455	27	997	997	NUM
cblr-1782	455	28	,	,	PUNCT
cblr-1782	455	29	1002–03	1002–03	NUM
cblr-1782	455	30	(	(	PUNCT
cblr-1782	455	31	1988	1988	NUM
cblr-1782	455	32	)	)	PUNCT
cblr-1782	455	33	.	.	PUNCT
cblr-1782	456	1	73	73	NUM
cblr-1782	456	2	compare	compare	VERB
cblr-1782	456	3	hmg	hmg	PROPN
cblr-1782	456	4	/	/	SYM
cblr-1782	456	5	courtland	courtland	PROPN
cblr-1782	456	6	properties	property	NOUN
cblr-1782	456	7	,	,	PUNCT
cblr-1782	456	8	inc	inc	PROPN
cblr-1782	456	9	.	.	PROPN
cblr-1782	457	1	v.	v.	PROPN
cblr-1782	457	2	gray	gray	ADJ
cblr-1782	457	3	,	,	PUNCT
cblr-1782	457	4	749	749	NUM
cblr-1782	457	5	a.2d	a.2d	SYM
cblr-1782	457	6	94	94	NUM
cblr-1782	457	7	,	,	PUNCT
cblr-1782	457	8	114	114	NUM
cblr-1782	457	9	(	(	PUNCT
cblr-1782	457	10	del	del	PROPN
cblr-1782	457	11	.	.	PROPN
cblr-1782	457	12	ch	ch	PROPN
cblr-1782	457	13	.	.	PROPN
cblr-1782	457	14	1999	1999	NUM
cblr-1782	457	15	)	)	PUNCT
cblr-1782	457	16	(	(	PUNCT
cblr-1782	457	17	ruling	rule	VERB
cblr-1782	457	18	that	that	DET
cblr-1782	457	19	section	section	NOUN
cblr-1782	457	20	144	144	NUM
cblr-1782	457	21	does	do	AUX
cblr-1782	457	22	not	not	PART
cblr-1782	457	23	play	play	VERB
cblr-1782	457	24	any	any	DET
cblr-1782	457	25	role	role	NOUN
cblr-1782	457	26	in	in	ADP
cblr-1782	457	27	determining	determine	VERB
cblr-1782	457	28	which	which	DET
cblr-1782	457	29	standard	standard	NOUN
cblr-1782	457	30	of	of	ADP
cblr-1782	457	31	review	review	NOUN
cblr-1782	457	32	applies	apply	VERB
cblr-1782	457	33	)	)	PUNCT
cblr-1782	457	34	,	,	PUNCT
cblr-1782	457	35	and	and	CCONJ
cblr-1782	457	36	fliegler	fliegler	NOUN
cblr-1782	457	37	v.	v.	PROPN
cblr-1782	457	38	lawrence	lawrence	PROPN
cblr-1782	457	39	,	,	PUNCT
cblr-1782	457	40	361	361	NUM
cblr-1782	457	41	a.2d	a.2d	SYM
cblr-1782	457	42	218	218	NUM
cblr-1782	457	43	,	,	PUNCT
cblr-1782	457	44	222	222	NUM
cblr-1782	457	45	(	(	PUNCT
cblr-1782	457	46	del	del	PROPN
cblr-1782	457	47	.	.	PROPN
cblr-1782	457	48	1976	1976	NUM
cblr-1782	457	49	)	)	PUNCT
cblr-1782	457	50	(	(	PUNCT
cblr-1782	457	51	“	"	PUNCT
cblr-1782	457	52	[	[	X
cblr-1782	457	53	compliance	compliance	NOUN
cblr-1782	457	54	with	with	ADP
cblr-1782	457	55	section	section	NOUN
cblr-1782	457	56	144	144	NUM
cblr-1782	457	57	]	]	PUNCT
cblr-1782	457	58	merely	merely	ADV
cblr-1782	457	59	removes	remove	VERB
cblr-1782	457	60	an	an	DET
cblr-1782	457	61	‘	'	PUNCT
cblr-1782	457	62	interested	interested	ADJ
cblr-1782	457	63	director	director	NOUN
cblr-1782	457	64	’	'	PUNCT
cblr-1782	457	65	cloud	cloud	NOUN
cblr-1782	457	66	when	when	SCONJ
cblr-1782	457	67	its	its	PRON
cblr-1782	457	68	terms	term	NOUN
cblr-1782	457	69	are	be	AUX
cblr-1782	457	70	met	meet	VERB
cblr-1782	457	71	and	and	CCONJ
cblr-1782	457	72	provides	provide	VERB
cblr-1782	457	73	against	against	ADP
cblr-1782	457	74	invalidation	invalidation	NOUN
cblr-1782	457	75	of	of	ADP
cblr-1782	457	76	an	an	DET
cblr-1782	457	77	agreement	agreement	NOUN
cblr-1782	457	78	‘	'	PUNCT
cblr-1782	457	79	solely	solely	ADV
cblr-1782	457	80	’	'	PUNCT
cblr-1782	457	81	because	because	SCONJ
cblr-1782	457	82	such	such	DET
cblr-1782	457	83	a	a	DET
cblr-1782	457	84	director	director	NOUN
cblr-1782	457	85	or	or	CCONJ
cblr-1782	457	86	officer	officer	NOUN
cblr-1782	457	87	is	be	AUX
cblr-1782	457	88	involved	involve	VERB
cblr-1782	457	89	.	.	PUNCT
cblr-1782	457	90	”	"	PUNCT
cblr-1782	457	91	)	)	PUNCT
cblr-1782	457	92	,	,	PUNCT
cblr-1782	457	93	with	with	ADP
cblr-1782	457	94	cooke	cooke	PROPN
cblr-1782	457	95	v.	v.	PROPN
cblr-1782	457	96	oolie	oolie	PROPN
cblr-1782	457	97	,	,	PUNCT
cblr-1782	457	98	no	no	INTJ
cblr-1782	458	1	.	.	PUNCT
cblr-1782	458	2	civ	civ	NOUN
cblr-1782	458	3	.	.	PUNCT
cblr-1782	459	1	a.	a.	PROPN
cblr-1782	459	2	11134	11134	NUM
cblr-1782	459	3	,	,	PUNCT
cblr-1782	459	4	2000	2000	NUM
cblr-1782	459	5	wl	wl	NOUN
cblr-1782	459	6	710199	710199	NUM
cblr-1782	459	7	,	,	PUNCT
cblr-1782	459	8	at	at	ADP
cblr-1782	459	9	*	*	PROPN
cblr-1782	459	10	13	13	NUM
cblr-1782	459	11	(	(	PUNCT
cblr-1782	459	12	del	del	PROPN
cblr-1782	459	13	.	.	PROPN
cblr-1782	459	14	ch	ch	PROPN
cblr-1782	459	15	.	.	PROPN
cblr-1782	460	1	may	may	AUX
cblr-1782	460	2	24	24	NUM
cblr-1782	460	3	,	,	PUNCT
cblr-1782	460	4	2000	2000	NUM
cblr-1782	460	5	)	)	PUNCT
cblr-1782	460	6	(	(	PUNCT
cblr-1782	460	7	“	"	PUNCT
cblr-1782	460	8	the	the	DET
cblr-1782	460	9	disinterested	disinterested	ADJ
cblr-1782	460	10	directors	director	NOUN
cblr-1782	460	11	’	’	PART
cblr-1782	460	12	ratification	ratification	NOUN
cblr-1782	460	13	cleanses	cleanse	VERB
cblr-1782	460	14	the	the	DET
cblr-1782	460	15	taint	taint	NOUN
cblr-1782	460	16	of	of	ADP
cblr-1782	460	17	interest	interest	NOUN
cblr-1782	460	18	because	because	SCONJ
cblr-1782	460	19	the	the	DET
cblr-1782	460	20	disinterested	disinterested	ADJ
cblr-1782	460	21	directors	director	NOUN
cblr-1782	460	22	have	have	VERB
cblr-1782	460	23	no	no	DET
cblr-1782	460	24	incentive	incentive	NOUN
cblr-1782	460	25	to	to	PART
cblr-1782	460	26	act	act	VERB
cblr-1782	460	27	disloyally	disloyally	ADV
cblr-1782	460	28	and	and	CCONJ
cblr-1782	460	29	should	should	AUX
cblr-1782	460	30	be	be	AUX
cblr-1782	460	31	only	only	ADV
cblr-1782	460	32	concerned	concerned	ADJ
cblr-1782	460	33	with	with	ADP
cblr-1782	460	34	advancing	advance	VERB
cblr-1782	460	35	the	the	DET
cblr-1782	460	36	interests	interest	NOUN
cblr-1782	460	37	of	of	ADP
cblr-1782	460	38	the	the	DET
cblr-1782	460	39	corporation	corporation	NOUN
cblr-1782	460	40	.	.	PUNCT
cblr-1782	461	1	the	the	DET
cblr-1782	461	2	court	court	NOUN
cblr-1782	461	3	will	will	AUX
cblr-1782	461	4	presume	presume	VERB
cblr-1782	461	5	,	,	PUNCT
cblr-1782	461	6	therefore	therefore	ADV
cblr-1782	461	7	,	,	PUNCT
cblr-1782	461	8	that	that	SCONJ
cblr-1782	461	9	the	the	DET
cblr-1782	461	10	vote	vote	NOUN
cblr-1782	461	11	of	of	ADP
cblr-1782	461	12	a	a	DET
cblr-1782	461	13	disinterested	disinterested	ADJ
cblr-1782	461	14	director	director	NOUN
cblr-1782	461	15	signals	signal	VERB
cblr-1782	461	16	that	that	SCONJ
cblr-1782	461	17	the	the	DET
cblr-1782	461	18	interested	interested	ADJ
cblr-1782	461	19	transaction	transaction	NOUN
cblr-1782	461	20	furthers	further	VERB
cblr-1782	461	21	the	the	DET
cblr-1782	461	22	best	good	ADJ
cblr-1782	461	23	interests	interest	NOUN
cblr-1782	461	24	of	of	ADP
cblr-1782	461	25	the	the	DET
cblr-1782	461	26	corporation	corporation	NOUN
cblr-1782	461	27	despite	despite	SCONJ
cblr-1782	461	28	the	the	DET
cblr-1782	461	29	interest	interest	NOUN
cblr-1782	461	30	of	of	ADP
cblr-1782	461	31	one	one	NUM
cblr-1782	461	32	or	or	CCONJ
cblr-1782	461	33	more	more	ADJ
cblr-1782	461	34	directors	director	NOUN
cblr-1782	461	35	.	.	PUNCT
cblr-1782	461	36	”	"	PUNCT
cblr-1782	461	37	)	)	PUNCT
cblr-1782	461	38	;	;	PUNCT
cblr-1782	462	1	marciano	marciano	PROPN
cblr-1782	462	2	v.	v.	ADP
cblr-1782	462	3	nakash	nakash	NOUN
cblr-1782	462	4	,	,	PUNCT
cblr-1782	462	5	535	535	NUM
cblr-1782	462	6	a.2d	a.2d	SYM
cblr-1782	462	7	400	400	NUM
cblr-1782	462	8	,	,	PUNCT
cblr-1782	462	9	405	405	NUM
cblr-1782	462	10	n.3	n.3	NOUN
cblr-1782	462	11	(	(	PUNCT
cblr-1782	462	12	del	del	PROPN
cblr-1782	462	13	.	.	PROPN
cblr-1782	462	14	1987	1987	NUM
cblr-1782	462	15	)	)	PUNCT
cblr-1782	462	16	(	(	PUNCT
cblr-1782	462	17	“	"	PUNCT
cblr-1782	462	18	[	[	X
cblr-1782	462	19	a]pproval	a]pproval	X
cblr-1782	462	20	by	by	ADP
cblr-1782	462	21	fully	fully	ADV
cblr-1782	462	22	-	-	PUNCT
cblr-1782	462	23	informed	inform	VERB
cblr-1782	462	24	disinterested	disinterested	ADJ
cblr-1782	462	25	directors	director	NOUN
cblr-1782	462	26	under	under	ADP
cblr-1782	462	27	section	section	NOUN
cblr-1782	462	28	144(a)(1	144(a)(1	NUM
cblr-1782	462	29	)	)	PUNCT
cblr-1782	462	30	,	,	PUNCT
cblr-1782	462	31	or	or	CCONJ
cblr-1782	462	32	disinterested	disinterested	ADJ
cblr-1782	462	33	stockholders	stockholder	NOUN
cblr-1782	462	34	under	under	ADP
cblr-1782	462	35	section	section	NOUN
cblr-1782	462	36	144(a)(2	144(a)(2	NUM
cblr-1782	462	37	)	)	PUNCT
cblr-1782	462	38	,	,	PUNCT
cblr-1782	462	39	permits	permit	VERB
cblr-1782	462	40	invocation	invocation	NOUN
cblr-1782	462	41	of	of	ADP
cblr-1782	462	42	the	the	DET
cblr-1782	462	43	business	business	NOUN
cblr-1782	462	44	judgment	judgment	NOUN
cblr-1782	462	45	rule	rule	NOUN
cblr-1782	462	46	and	and	CCONJ
cblr-1782	462	47	limits	limit	VERB
cblr-1782	462	48	judicial	judicial	ADJ
cblr-1782	462	49	review	review	NOUN
cblr-1782	462	50	to	to	ADP
cblr-1782	462	51	issues	issue	NOUN
cblr-1782	462	52	of	of	ADP
cblr-1782	462	53	gift	gift	NOUN
cblr-1782	462	54	or	or	CCONJ
cblr-1782	462	55	waste	waste	VERB
cblr-1782	462	56	with	with	ADP
cblr-1782	462	57	the	the	DET
cblr-1782	462	58	burden	burden	NOUN
cblr-1782	462	59	of	of	ADP
cblr-1782	462	60	proof	proof	NOUN
cblr-1782	462	61	upon	upon	SCONJ
cblr-1782	462	62	the	the	DET
cblr-1782	462	63	party	party	NOUN
cblr-1782	462	64	attacking	attack	VERB
cblr-1782	462	65	the	the	DET
cblr-1782	462	66	transaction	transaction	NOUN
cblr-1782	462	67	.	.	PUNCT
cblr-1782	462	68	”	"	PUNCT
cblr-1782	462	69	)	)	PUNCT
cblr-1782	462	70	;	;	PUNCT
cblr-1782	462	71	and	and	CCONJ
cblr-1782	462	72	benihana	benihana	NOUN
cblr-1782	462	73	of	of	ADP
cblr-1782	462	74	tokyo	tokyo	PROPN
cblr-1782	462	75	,	,	PUNCT
cblr-1782	462	76	inc	inc	PROPN
cblr-1782	462	77	.	.	PROPN
cblr-1782	463	1	v.	v.	ADP
cblr-1782	463	2	benihana	benihana	PROPN
cblr-1782	463	3	,	,	PUNCT
cblr-1782	463	4	inc	inc	PROPN
cblr-1782	463	5	.	.	PROPN
cblr-1782	463	6	,	,	PUNCT
cblr-1782	463	7	906	906	NUM
cblr-1782	463	8	a.2d	a.2d	SYM
cblr-1782	463	9	114	114	NUM
cblr-1782	463	10	,	,	PUNCT
cblr-1782	463	11	120	120	NUM
cblr-1782	463	12	(	(	PUNCT
cblr-1782	463	13	del	del	PROPN
cblr-1782	463	14	.	.	NOUN
cblr-1782	463	15	2006	2006	NUM
cblr-1782	463	16	)	)	PUNCT
cblr-1782	463	17	(	(	PUNCT
cblr-1782	463	18	“	"	PUNCT
cblr-1782	463	19	after	after	ADP
cblr-1782	463	20	approval	approval	NOUN
cblr-1782	463	21	by	by	ADP
cblr-1782	463	22	disinterested	disinterested	ADJ
cblr-1782	463	23	directors	director	NOUN
cblr-1782	463	24	,	,	PUNCT
cblr-1782	463	25	courts	court	NOUN
cblr-1782	463	26	review	review	VERB
cblr-1782	463	27	the	the	DET
cblr-1782	463	28	interested	interested	ADJ
cblr-1782	463	29	transaction	transaction	NOUN
cblr-1782	463	30	under	under	ADP
cblr-1782	463	31	the	the	DET
cblr-1782	463	32	business	business	NOUN
cblr-1782	463	33	judgment	judgment	NOUN
cblr-1782	463	34	rule	rule	NOUN
cblr-1782	463	35	.	.	PUNCT
cblr-1782	463	36	.	.	PUNCT
cblr-1782	463	37	.	.	PUNCT
cblr-1782	463	38	.	.	PUNCT
cblr-1782	463	39	”	"	PUNCT
cblr-1782	463	40	)	)	PUNCT
cblr-1782	463	41	.	.	PUNCT
cblr-1782	464	1	the	the	DET
cblr-1782	464	2	courts	court	NOUN
cblr-1782	464	3	’	’	PART
cblr-1782	464	4	variant	variant	ADJ
cblr-1782	464	5	interpretation	interpretation	NOUN
cblr-1782	464	6	of	of	ADP
cblr-1782	464	7	the	the	DET
cblr-1782	464	8	effect	effect	NOUN
cblr-1782	464	9	of	of	ADP
cblr-1782	464	10	section	section	NOUN
cblr-1782	464	11	144	144	NUM
cblr-1782	464	12	is	be	AUX
cblr-1782	464	13	well	well	ADV
cblr-1782	464	14	described	describe	VERB
cblr-1782	464	15	in	in	ADP
cblr-1782	464	16	blake	blake	PROPN
cblr-1782	464	17	rohrbacher	rohrbacher	PROPN
cblr-1782	464	18	et	et	PROPN
cblr-1782	464	19	al	al	PROPN
cblr-1782	464	20	.	.	PROPN
cblr-1782	464	21	,	,	PUNCT
cblr-1782	464	22	finding	find	VERB
cblr-1782	464	23	safe	safe	ADJ
cblr-1782	464	24	harbor	harbor	NOUN
cblr-1782	464	25	:	:	PUNCT
cblr-1782	464	26	clarifying	clarify	VERB
cblr-1782	464	27	the	the	DET
cblr-1782	464	28	limited	limited	ADJ
cblr-1782	464	29	application	application	NOUN
cblr-1782	464	30	of	of	ADP
cblr-1782	464	31	section	section	NOUN
cblr-1782	464	32	144	144	NUM
cblr-1782	464	33	,	,	PUNCT
cblr-1782	465	1	33	33	NUM
cblr-1782	465	2	del	del	PROPN
cblr-1782	465	3	.	.	PROPN
cblr-1782	465	4	j.	j.	PROPN
cblr-1782	465	5	corp	corp	PROPN
cblr-1782	465	6	.	.	PROPN
cblr-1782	465	7	l.	l.	PROPN
cblr-1782	465	8	719	719	NUM
cblr-1782	465	9	,	,	PUNCT
cblr-1782	465	10	736–37	736–37	NUM
cblr-1782	465	11	(	(	PUNCT
cblr-1782	465	12	2008	2008	NUM
cblr-1782	465	13	)	)	PUNCT
cblr-1782	465	14	and	and	CCONJ
cblr-1782	465	15	ann	ann	PROPN
cblr-1782	465	16	m.	m.	PROPN
cblr-1782	465	17	scarlett	scarlett	PROPN
cblr-1782	465	18	,	,	PUNCT
cblr-1782	465	19	confusion	confusion	NOUN
cblr-1782	465	20	and	and	CCONJ
cblr-1782	465	21	unpredictability	unpredictability	NOUN
cblr-1782	465	22	in	in	ADP
cblr-1782	465	23	shareholder	shareholder	NOUN
cblr-1782	465	24	derivative	derivative	ADJ
cblr-1782	465	25	litigation	litigation	NOUN
cblr-1782	465	26	:	:	PUNCT
cblr-1782	465	27	the	the	DET
cblr-1782	465	28	delaware	delaware	PROPN
cblr-1782	465	29	courts	court	NOUN
cblr-1782	465	30	’	’	PART
cblr-1782	465	31	response	response	NOUN
cblr-1782	465	32	to	to	ADP
cblr-1782	465	33	recent	recent	ADJ
cblr-1782	465	34	corporate	corporate	ADJ
cblr-1782	465	35	scandals	scandal	NOUN
cblr-1782	465	36	,	,	PUNCT
cblr-1782	465	37	60	60	NUM
cblr-1782	465	38	fla	fla	NOUN
cblr-1782	465	39	.	.	PUNCT
cblr-1782	466	1	l.	l.	PROPN
cblr-1782	466	2	rev	rev	PROPN
cblr-1782	466	3	.	.	PROPN
cblr-1782	466	4	589	589	NUM
cblr-1782	466	5	,	,	PUNCT
cblr-1782	466	6	603	603	NUM
cblr-1782	466	7	–	–	PUNCT
cblr-1782	466	8	04	04	NUM
cblr-1782	466	9	(	(	PUNCT
cblr-1782	466	10	2008	2008	NUM
cblr-1782	466	11	)	)	PUNCT
cblr-1782	466	12	.	.	PUNCT
cblr-1782	467	1	min	min	NOUN
cblr-1782	467	2	–	–	PUNCT
cblr-1782	467	3	final	final	ADJ
cblr-1782	467	4	no	no	NOUN
cblr-1782	467	5	.	.	PUNCT
cblr-1782	468	1	3:663	3:663	NUM
cblr-1782	468	2	]	]	X
cblr-1782	468	3	cooperative	cooperative	ADJ
cblr-1782	468	4	policing	policing	NOUN
cblr-1782	468	5	of	of	ADP
cblr-1782	468	6	rpts	rpt	NOUN
cblr-1782	468	7	691	691	NUM
cblr-1782	468	8	e.	e.	PROPN
cblr-1782	468	9	a	a	DET
cblr-1782	468	10	theoretical	theoretical	ADJ
cblr-1782	468	11	analysis	analysis	NOUN
cblr-1782	468	12	of	of	ADP
cblr-1782	468	13	interactions	interaction	NOUN
cblr-1782	468	14	among	among	ADP
cblr-1782	468	15	regulations	regulation	NOUN
cblr-1782	468	16	it	it	PRON
cblr-1782	468	17	is	be	AUX
cblr-1782	468	18	important	important	ADJ
cblr-1782	468	19	to	to	PART
cblr-1782	468	20	note	note	VERB
cblr-1782	468	21	that	that	SCONJ
cblr-1782	468	22	an	an	DET
cblr-1782	468	23	approving	approve	VERB
cblr-1782	468	24	entity	entity	NOUN
cblr-1782	468	25	’s	’s	PART
cblr-1782	468	26	disclosure	disclosure	NOUN
cblr-1782	468	27	to	to	ADP
cblr-1782	468	28	shareholders	shareholder	NOUN
cblr-1782	468	29	and	and	CCONJ
cblr-1782	468	30	the	the	DET
cblr-1782	468	31	market	market	NOUN
cblr-1782	468	32	under	under	ADP
cblr-1782	468	33	sec	sec	PROPN
cblr-1782	468	34	regulations	regulation	NOUN
cblr-1782	468	35	is	be	AUX
cblr-1782	468	36	distinct	distinct	ADJ
cblr-1782	468	37	from	from	ADP
cblr-1782	468	38	a	a	DET
cblr-1782	468	39	related	relate	VERB
cblr-1782	468	40	party	party	NOUN
cblr-1782	468	41	’s	’s	PART
cblr-1782	468	42	disclosure	disclosure	NOUN
cblr-1782	468	43	solely	solely	ADV
cblr-1782	468	44	to	to	ADP
cblr-1782	468	45	the	the	DET
cblr-1782	468	46	approving	approve	VERB
cblr-1782	468	47	entity	entity	NOUN
cblr-1782	468	48	for	for	ADP
cblr-1782	468	49	the	the	DET
cblr-1782	468	50	sake	sake	NOUN
cblr-1782	468	51	of	of	ADP
cblr-1782	468	52	receiving	receive	VERB
cblr-1782	468	53	the	the	DET
cblr-1782	468	54	valid	valid	ADJ
cblr-1782	468	55	approval	approval	NOUN
cblr-1782	468	56	under	under	ADP
cblr-1782	468	57	state	state	NOUN
cblr-1782	468	58	corporate	corporate	ADJ
cblr-1782	468	59	law	law	NOUN
cblr-1782	468	60	.	.	PUNCT
cblr-1782	469	1	under	under	ADP
cblr-1782	469	2	state	state	NOUN
cblr-1782	469	3	corporate	corporate	ADJ
cblr-1782	469	4	laws	law	NOUN
cblr-1782	469	5	,	,	PUNCT
cblr-1782	469	6	disclosure	disclosure	NOUN
cblr-1782	469	7	is	be	AUX
cblr-1782	469	8	made	make	VERB
cblr-1782	469	9	by	by	ADP
cblr-1782	469	10	a	a	DET
cblr-1782	469	11	related	related	ADJ
cblr-1782	469	12	party	party	NOUN
cblr-1782	469	13	to	to	ADP
cblr-1782	469	14	an	an	DET
cblr-1782	469	15	approving	approve	VERB
cblr-1782	469	16	entity	entity	NOUN
cblr-1782	469	17	in	in	ADP
cblr-1782	469	18	order	order	NOUN
cblr-1782	469	19	to	to	PART
cblr-1782	469	20	enjoy	enjoy	VERB
cblr-1782	469	21	the	the	DET
cblr-1782	469	22	safe	safe	ADJ
cblr-1782	469	23	harbor	harbor	NOUN
cblr-1782	469	24	protection	protection	NOUN
cblr-1782	469	25	.	.	PUNCT
cblr-1782	470	1	since	since	SCONJ
cblr-1782	470	2	these	these	DET
cblr-1782	470	3	disclosures	disclosure	NOUN
cblr-1782	470	4	are	be	AUX
cblr-1782	470	5	made	make	VERB
cblr-1782	470	6	solely	solely	ADV
cblr-1782	470	7	within	within	ADP
cblr-1782	470	8	the	the	DET
cblr-1782	470	9	company	company	NOUN
cblr-1782	470	10	,	,	PUNCT
cblr-1782	470	11	they	they	PRON
cblr-1782	470	12	can	can	AUX
cblr-1782	470	13	be	be	AUX
cblr-1782	470	14	thought	think	VERB
cblr-1782	470	15	of	of	ADP
cblr-1782	470	16	as	as	ADP
cblr-1782	470	17	“	"	PUNCT
cblr-1782	470	18	internal	internal	ADJ
cblr-1782	470	19	disclosures	disclosure	NOUN
cblr-1782	470	20	.	.	PUNCT
cblr-1782	470	21	”	"	PUNCT
cblr-1782	471	1	there	there	PRON
cblr-1782	471	2	is	be	VERB
cblr-1782	471	3	no	no	DET
cblr-1782	471	4	specific	specific	ADJ
cblr-1782	471	5	format	format	NOUN
cblr-1782	471	6	required	require	VERB
cblr-1782	471	7	for	for	ADP
cblr-1782	471	8	these	these	DET
cblr-1782	471	9	disclosures	disclosure	NOUN
cblr-1782	471	10	.	.	PUNCT
cblr-1782	472	1	by	by	ADP
cblr-1782	472	2	comparison	comparison	NOUN
cblr-1782	472	3	,	,	PUNCT
cblr-1782	472	4	under	under	ADP
cblr-1782	472	5	the	the	DET
cblr-1782	472	6	sec	sec	PROPN
cblr-1782	472	7	regulations	regulation	NOUN
cblr-1782	472	8	,	,	PUNCT
cblr-1782	472	9	the	the	DET
cblr-1782	472	10	approving	approve	VERB
cblr-1782	472	11	committee	committee	NOUN
cblr-1782	472	12	is	be	AUX
cblr-1782	472	13	responsible	responsible	ADJ
cblr-1782	472	14	for	for	ADP
cblr-1782	472	15	disclosing	disclose	VERB
cblr-1782	472	16	related	relate	VERB
cblr-1782	472	17	party	party	NOUN
cblr-1782	472	18	transactions	transaction	NOUN
cblr-1782	472	19	to	to	ADP
cblr-1782	472	20	shareholders	shareholder	NOUN
cblr-1782	472	21	in	in	ADP
cblr-1782	472	22	that	that	DET
cblr-1782	472	23	company	company	NOUN
cblr-1782	472	24	’s	’s	PART
cblr-1782	472	25	proxy	proxy	NOUN
cblr-1782	472	26	statements.74	statements.74	VERB
cblr-1782	472	27	such	such	ADJ
cblr-1782	472	28	“	"	PUNCT
cblr-1782	472	29	external	external	ADJ
cblr-1782	472	30	disclosures	disclosure	NOUN
cblr-1782	472	31	”	"	PUNCT
cblr-1782	472	32	have	have	VERB
cblr-1782	472	33	an	an	DET
cblr-1782	472	34	audience	audience	NOUN
cblr-1782	472	35	beyond	beyond	ADP
cblr-1782	472	36	the	the	DET
cblr-1782	472	37	company	company	NOUN
cblr-1782	472	38	’s	’s	PART
cblr-1782	472	39	shareholders	shareholder	NOUN
cblr-1782	472	40	and	and	CCONJ
cblr-1782	472	41	are	be	AUX
cblr-1782	472	42	publicly	publicly	ADV
cblr-1782	472	43	available	available	ADJ
cblr-1782	472	44	to	to	ADP
cblr-1782	472	45	all	all	DET
cblr-1782	472	46	market	market	NOUN
cblr-1782	472	47	participants	participant	NOUN
cblr-1782	472	48	through	through	ADP
cblr-1782	472	49	sec	sec	PROPN
cblr-1782	472	50	edgar	edgar	NOUN
cblr-1782	472	51	filers	filer	NOUN
cblr-1782	472	52	.	.	PUNCT
cblr-1782	473	1	external	external	ADJ
cblr-1782	473	2	disclosures	disclosure	NOUN
cblr-1782	473	3	are	be	AUX
cblr-1782	473	4	influential	influential	ADJ
cblr-1782	473	5	because	because	SCONJ
cblr-1782	473	6	they	they	PRON
cblr-1782	473	7	reach	reach	VERB
cblr-1782	473	8	a	a	DET
cblr-1782	473	9	much	much	ADV
cblr-1782	473	10	broader	broad	ADJ
cblr-1782	473	11	audience	audience	NOUN
cblr-1782	473	12	,	,	PUNCT
cblr-1782	473	13	yet	yet	CCONJ
cblr-1782	473	14	are	be	AUX
cblr-1782	473	15	less	less	ADV
cblr-1782	473	16	powerful	powerful	ADJ
cblr-1782	473	17	than	than	ADP
cblr-1782	473	18	internal	internal	ADJ
cblr-1782	473	19	disclosures	disclosure	NOUN
cblr-1782	473	20	in	in	ADP
cblr-1782	473	21	the	the	DET
cblr-1782	473	22	sense	sense	NOUN
cblr-1782	473	23	that	that	SCONJ
cblr-1782	473	24	they	they	PRON
cblr-1782	473	25	do	do	AUX
cblr-1782	473	26	not	not	PART
cblr-1782	473	27	directly	directly	ADV
cblr-1782	473	28	affect	affect	VERB
cblr-1782	473	29	the	the	DET
cblr-1782	473	30	validity	validity	NOUN
cblr-1782	473	31	of	of	ADP
cblr-1782	473	32	the	the	DET
cblr-1782	473	33	transaction.75	transaction.75	PROPN
cblr-1782	473	34	in	in	ADP
cblr-1782	473	35	terms	term	NOUN
cblr-1782	473	36	of	of	ADP
cblr-1782	473	37	timing	timing	NOUN
cblr-1782	473	38	,	,	PUNCT
cblr-1782	473	39	external	external	ADJ
cblr-1782	473	40	disclosures	disclosure	NOUN
cblr-1782	473	41	are	be	AUX
cblr-1782	473	42	mostly	mostly	ADV
cblr-1782	473	43	backward	backward	ADV
cblr-1782	473	44	-	-	PUNCT
cblr-1782	473	45	looking	look	VERB
cblr-1782	473	46	while	while	SCONJ
cblr-1782	473	47	internal	internal	ADJ
cblr-1782	473	48	disclosures	disclosure	NOUN
cblr-1782	473	49	are	be	AUX
cblr-1782	473	50	more	more	ADV
cblr-1782	473	51	forward	forward	ADV
cblr-1782	473	52	-	-	PUNCT
cblr-1782	473	53	looking	look	VERB
cblr-1782	473	54	.	.	PUNCT
cblr-1782	474	1	even	even	ADV
cblr-1782	474	2	though	though	SCONJ
cblr-1782	474	3	external	external	ADJ
cblr-1782	474	4	disclosures	disclosure	NOUN
cblr-1782	474	5	are	be	AUX
cblr-1782	474	6	made	make	VERB
cblr-1782	474	7	after	after	SCONJ
cblr-1782	474	8	related	relate	VERB
cblr-1782	474	9	party	party	NOUN
cblr-1782	474	10	transactions	transaction	NOUN
cblr-1782	474	11	have	have	AUX
cblr-1782	474	12	already	already	ADV
cblr-1782	474	13	taken	take	VERB
cblr-1782	474	14	place	place	NOUN
cblr-1782	474	15	,	,	PUNCT
cblr-1782	474	16	the	the	DET
cblr-1782	474	17	purpose	purpose	NOUN
cblr-1782	474	18	of	of	ADP
cblr-1782	474	19	the	the	DET
cblr-1782	474	20	sec	sec	PROPN
cblr-1782	474	21	regulations	regulation	NOUN
cblr-1782	474	22	is	be	AUX
cblr-1782	474	23	not	not	PART
cblr-1782	474	24	necessarily	necessarily	ADV
cblr-1782	474	25	for	for	ADP
cblr-1782	474	26	ex	ex	PRON
cblr-1782	474	27	post	post	NOUN
cblr-1782	474	28	regulation	regulation	NOUN
cblr-1782	474	29	.	.	PUNCT
cblr-1782	475	1	rather	rather	ADV
cblr-1782	475	2	,	,	PUNCT
cblr-1782	475	3	by	by	ADP
cblr-1782	475	4	mandating	mandate	VERB
cblr-1782	475	5	disclosure	disclosure	NOUN
cblr-1782	475	6	,	,	PUNCT
cblr-1782	475	7	the	the	DET
cblr-1782	475	8	sec	sec	PROPN
cblr-1782	475	9	74	74	NUM
cblr-1782	475	10	regulation	regulation	NOUN
cblr-1782	475	11	s	s	PROPN
cblr-1782	475	12	-	-	PUNCT
cblr-1782	475	13	k	k	PROPN
cblr-1782	475	14	item	item	NOUN
cblr-1782	475	15	404(a	404(a	PROPN
cblr-1782	475	16	)	)	PUNCT
cblr-1782	475	17	does	do	AUX
cblr-1782	475	18	not	not	PART
cblr-1782	475	19	specify	specify	VERB
cblr-1782	475	20	in	in	ADP
cblr-1782	475	21	which	which	PRON
cblr-1782	475	22	filing	filing	NOUN
cblr-1782	475	23	corporations	corporation	NOUN
cblr-1782	475	24	should	should	AUX
cblr-1782	475	25	disclose	disclose	VERB
cblr-1782	475	26	related	related	ADJ
cblr-1782	475	27	party	party	NOUN
cblr-1782	475	28	transactions	transaction	NOUN
cblr-1782	475	29	.	.	PUNCT
cblr-1782	476	1	17	17	NUM
cblr-1782	476	2	c.f.r	c.f.r	NOUN
cblr-1782	476	3	.	.	PUNCT
cblr-1782	477	1	§	§	PROPN
cblr-1782	477	2	229.404(a	229.404(a	PROPN
cblr-1782	477	3	)	)	PUNCT
cblr-1782	477	4	(	(	PUNCT
cblr-1782	477	5	2014	2014	NUM
cblr-1782	477	6	)	)	PUNCT
cblr-1782	477	7	.	.	PUNCT
cblr-1782	478	1	of	of	ADP
cblr-1782	478	2	the	the	DET
cblr-1782	478	3	fifty	fifty	NUM
cblr-1782	478	4	sample	sample	NOUN
cblr-1782	478	5	companies	company	NOUN
cblr-1782	478	6	i	i	PRON
cblr-1782	478	7	reviewed	review	VERB
cblr-1782	478	8	,	,	PUNCT
cblr-1782	478	9	forty	forty	NUM
cblr-1782	478	10	-	-	PUNCT
cblr-1782	478	11	nine	nine	NUM
cblr-1782	478	12	companies	company	NOUN
cblr-1782	478	13	disclosed	disclose	VERB
cblr-1782	478	14	details	detail	NOUN
cblr-1782	478	15	of	of	ADP
cblr-1782	478	16	related	related	ADJ
cblr-1782	478	17	party	party	NOUN
cblr-1782	478	18	transactions	transaction	NOUN
cblr-1782	478	19	only	only	ADV
cblr-1782	478	20	in	in	ADP
cblr-1782	478	21	their	their	PRON
cblr-1782	478	22	proxy	proxy	ADJ
cblr-1782	478	23	statements	statement	NOUN
cblr-1782	478	24	.	.	PUNCT
cblr-1782	479	1	although	although	SCONJ
cblr-1782	479	2	each	each	DET
cblr-1782	479	3	company	company	NOUN
cblr-1782	479	4	’s	’s	PART
cblr-1782	479	5	10	10	NUM
cblr-1782	479	6	-	-	SYM
cblr-1782	479	7	k	k	PROPN
cblr-1782	479	8	has	have	VERB
cblr-1782	479	9	a	a	DET
cblr-1782	479	10	section	section	NOUN
cblr-1782	479	11	for	for	ADP
cblr-1782	479	12	disclosing	disclose	VERB
cblr-1782	479	13	related	relate	VERB
cblr-1782	479	14	party	party	NOUN
cblr-1782	479	15	transactions	transaction	NOUN
cblr-1782	479	16	,	,	PUNCT
cblr-1782	479	17	it	it	PRON
cblr-1782	479	18	merely	merely	ADV
cblr-1782	479	19	refers	refer	VERB
cblr-1782	479	20	to	to	ADP
cblr-1782	479	21	proxy	proxy	ADJ
cblr-1782	479	22	statements	statement	NOUN
cblr-1782	479	23	without	without	ADP
cblr-1782	479	24	providing	provide	VERB
cblr-1782	479	25	specific	specific	ADJ
cblr-1782	479	26	details	detail	NOUN
cblr-1782	479	27	about	about	ADP
cblr-1782	479	28	the	the	DET
cblr-1782	479	29	transactions	transaction	NOUN
cblr-1782	479	30	.	.	PUNCT
cblr-1782	480	1	75	75	NUM
cblr-1782	480	2	luca	luca	PROPN
cblr-1782	480	3	enriques	enrique	NOUN
cblr-1782	480	4	,	,	PUNCT
cblr-1782	480	5	the	the	DET
cblr-1782	480	6	law	law	NOUN
cblr-1782	480	7	on	on	ADP
cblr-1782	480	8	company	company	NOUN
cblr-1782	480	9	directors	director	NOUN
cblr-1782	480	10	’	’	PART
cblr-1782	480	11	self	self	NOUN
cblr-1782	480	12	-	-	PUNCT
cblr-1782	480	13	dealing	dealing	NOUN
cblr-1782	480	14	:	:	PUNCT
cblr-1782	480	15	a	a	DET
cblr-1782	480	16	comparative	comparative	ADJ
cblr-1782	480	17	analysis	analysis	NOUN
cblr-1782	480	18	,	,	PUNCT
cblr-1782	480	19	2	2	NUM
cblr-1782	480	20	int’l	int’l	NUM
cblr-1782	480	21	&	&	CCONJ
cblr-1782	480	22	comp	comp	PROPN
cblr-1782	480	23	.	.	PUNCT
cblr-1782	480	24	corp	corp	PROPN
cblr-1782	480	25	.	.	PROPN
cblr-1782	480	26	l.	l.	PROPN
cblr-1782	480	27	j.	j.	PROPN
cblr-1782	480	28	297	297	PROPN
cblr-1782	480	29	,	,	PUNCT
cblr-1782	480	30	307–11	307–11	NUM
cblr-1782	480	31	(	(	PUNCT
cblr-1782	480	32	2000	2000	NUM
cblr-1782	480	33	)	)	PUNCT
cblr-1782	480	34	(	(	PUNCT
cblr-1782	480	35	distinguishing	distinguish	VERB
cblr-1782	480	36	“	"	PUNCT
cblr-1782	480	37	disclosure	disclosure	NOUN
cblr-1782	480	38	per	per	X
cblr-1782	480	39	se	se	X
cblr-1782	480	40	”	"	PUNCT
cblr-1782	480	41	from	from	ADP
cblr-1782	480	42	“	"	PUNCT
cblr-1782	480	43	disclosure	disclosure	NOUN
cblr-1782	480	44	as	as	ADP
cblr-1782	480	45	a	a	DET
cblr-1782	480	46	procedural	procedural	ADJ
cblr-1782	480	47	requirement	requirement	NOUN
cblr-1782	480	48	”	"	PUNCT
cblr-1782	480	49	)	)	PUNCT
cblr-1782	480	50	.	.	PUNCT
cblr-1782	481	1	min	min	NOUN
cblr-1782	481	2	–	–	PUNCT
cblr-1782	481	3	final	final	ADJ
cblr-1782	481	4	692	692	NUM
cblr-1782	481	5	columbia	columbia	PROPN
cblr-1782	481	6	business	business	NOUN
cblr-1782	481	7	law	law	PROPN
cblr-1782	481	8	review	review	NOUN
cblr-1782	481	9	[	[	X
cblr-1782	481	10	vol	vol	NOUN
cblr-1782	481	11	.	.	PUNCT
cblr-1782	481	12	2014	2014	NUM
cblr-1782	481	13	asks	ask	VERB
cblr-1782	481	14	companies	company	NOUN
cblr-1782	481	15	to	to	PART
cblr-1782	481	16	be	be	AUX
cblr-1782	481	17	more	more	ADV
cblr-1782	481	18	discerning	discern	VERB
cblr-1782	481	19	when	when	SCONJ
cblr-1782	481	20	determining	determine	VERB
cblr-1782	481	21	which	which	PRON
cblr-1782	481	22	related	related	ADJ
cblr-1782	481	23	party	party	NOUN
cblr-1782	481	24	transactions	transaction	NOUN
cblr-1782	481	25	to	to	PART
cblr-1782	481	26	approve	approve	VERB
cblr-1782	481	27	ex	ex	PRON
cblr-1782	481	28	ante	ante	NOUN
cblr-1782	481	29	,	,	PUNCT
cblr-1782	481	30	before	before	SCONJ
cblr-1782	481	31	they	they	PRON
cblr-1782	481	32	enter	enter	VERB
cblr-1782	481	33	into	into	ADP
cblr-1782	481	34	transactions	transaction	NOUN
cblr-1782	481	35	with	with	ADP
cblr-1782	481	36	a	a	DET
cblr-1782	481	37	related	related	ADJ
cblr-1782	481	38	party	party	NOUN
cblr-1782	481	39	.	.	PUNCT
cblr-1782	482	1	for	for	ADP
cblr-1782	482	2	instance	instance	NOUN
cblr-1782	482	3	,	,	PUNCT
cblr-1782	482	4	most	most	ADV
cblr-1782	482	5	related	relate	VERB
cblr-1782	482	6	party	party	NOUN
cblr-1782	482	7	transactions	transaction	NOUN
cblr-1782	482	8	are	be	AUX
cblr-1782	482	9	recurrent	recurrent	ADJ
cblr-1782	482	10	and	and	CCONJ
cblr-1782	482	11	appear	appear	VERB
cblr-1782	482	12	in	in	ADP
cblr-1782	482	13	proxy	proxy	ADJ
cblr-1782	482	14	statements	statement	NOUN
cblr-1782	482	15	for	for	ADP
cblr-1782	482	16	several	several	ADJ
cblr-1782	482	17	consecutive	consecutive	ADJ
cblr-1782	482	18	years	year	NOUN
cblr-1782	482	19	,	,	PUNCT
cblr-1782	482	20	unless	unless	SCONJ
cblr-1782	482	21	the	the	DET
cblr-1782	482	22	related	related	ADJ
cblr-1782	482	23	party	party	NOUN
cblr-1782	482	24	leaves	leave	VERB
cblr-1782	482	25	the	the	DET
cblr-1782	482	26	company	company	NOUN
cblr-1782	482	27	.	.	PUNCT
cblr-1782	483	1	hence	hence	ADV
cblr-1782	483	2	,	,	PUNCT
cblr-1782	483	3	if	if	SCONJ
cblr-1782	483	4	shareholders	shareholder	NOUN
cblr-1782	483	5	find	find	VERB
cblr-1782	483	6	a	a	DET
cblr-1782	483	7	certain	certain	ADJ
cblr-1782	483	8	related	related	ADJ
cblr-1782	483	9	party	party	NOUN
cblr-1782	483	10	transaction	transaction	NOUN
cblr-1782	483	11	problematic	problematic	ADJ
cblr-1782	483	12	,	,	PUNCT
cblr-1782	483	13	the	the	DET
cblr-1782	483	14	transaction	transaction	NOUN
cblr-1782	483	15	can	can	AUX
cblr-1782	483	16	still	still	ADV
cblr-1782	483	17	be	be	AUX
cblr-1782	483	18	halted	halt	VERB
cblr-1782	483	19	through	through	ADP
cblr-1782	483	20	a	a	DET
cblr-1782	483	21	legal	legal	ADJ
cblr-1782	483	22	challenge	challenge	NOUN
cblr-1782	483	23	even	even	ADV
cblr-1782	483	24	though	though	SCONJ
cblr-1782	483	25	the	the	DET
cblr-1782	483	26	related	related	ADJ
cblr-1782	483	27	entities	entity	NOUN
cblr-1782	483	28	have	have	AUX
cblr-1782	483	29	already	already	ADV
cblr-1782	483	30	begun	begin	VERB
cblr-1782	483	31	their	their	PRON
cblr-1782	483	32	business	business	NOUN
cblr-1782	483	33	dealing	dealing	NOUN
cblr-1782	483	34	.	.	PUNCT
cblr-1782	484	1	table	table	NOUN
cblr-1782	484	2	4	4	NUM
cblr-1782	484	3	below	below	ADP
cblr-1782	484	4	summarizes	summarize	NOUN
cblr-1782	484	5	the	the	DET
cblr-1782	484	6	differences	difference	NOUN
cblr-1782	484	7	between	between	ADP
cblr-1782	484	8	internal	internal	ADJ
cblr-1782	484	9	disclosures	disclosure	NOUN
cblr-1782	484	10	and	and	CCONJ
cblr-1782	484	11	external	external	ADJ
cblr-1782	484	12	disclosures	disclosure	NOUN
cblr-1782	484	13	.	.	PUNCT
cblr-1782	485	1	table	table	NOUN
cblr-1782	485	2	4	4	NUM
cblr-1782	485	3	:	:	PUNCT
cblr-1782	485	4	comparison	comparison	NOUN
cblr-1782	485	5	of	of	ADP
cblr-1782	485	6	two	two	NUM
cblr-1782	485	7	different	different	ADJ
cblr-1782	485	8	kinds	kind	NOUN
cblr-1782	485	9	of	of	ADP
cblr-1782	485	10	disclosures	disclosure	NOUN
cblr-1782	485	11	internal	internal	ADJ
cblr-1782	485	12	disclosures	disclosure	NOUN
cblr-1782	485	13	external	external	ADJ
cblr-1782	485	14	disclosures	disclosure	NOUN
cblr-1782	485	15	governing	govern	VERB
cblr-1782	485	16	law	law	NOUN
cblr-1782	485	17	state	state	NOUN
cblr-1782	485	18	corporate	corporate	ADJ
cblr-1782	485	19	laws	law	NOUN
cblr-1782	485	20	sec	sec	PROPN
cblr-1782	485	21	regulation	regulation	NOUN
cblr-1782	485	22	s	s	PROPN
cblr-1782	485	23	-	-	PUNCT
cblr-1782	485	24	k	k	ADJ
cblr-1782	485	25	item	item	NOUN
cblr-1782	485	26	404	404	NUM
cblr-1782	485	27	disclosing	disclosing	NOUN
cblr-1782	485	28	entity	entity	NOUN
cblr-1782	485	29	(	(	PUNCT
cblr-1782	485	30	by	by	ADP
cblr-1782	485	31	)	)	PUNCT
cblr-1782	485	32	related	related	ADJ
cblr-1782	485	33	person	person	NOUN
cblr-1782	485	34	(	(	PUNCT
cblr-1782	485	35	by	by	ADP
cblr-1782	485	36	)	)	PUNCT
cblr-1782	485	37	approving	approve	VERB
cblr-1782	485	38	entity	entity	NOUN
cblr-1782	485	39	audience	audience	NOUN
cblr-1782	485	40	of	of	ADP
cblr-1782	485	41	disclosure	disclosure	NOUN
cblr-1782	485	42	(	(	PUNCT
cblr-1782	485	43	to	to	PART
cblr-1782	485	44	)	)	PUNCT
cblr-1782	485	45	approving	approve	VERB
cblr-1782	485	46	entity	entity	NOUN
cblr-1782	485	47	(	(	PUNCT
cblr-1782	485	48	to	to	PART
cblr-1782	485	49	)	)	PUNCT
cblr-1782	485	50	(	(	PUNCT
cblr-1782	485	51	existing	exist	VERB
cblr-1782	485	52	/	/	SYM
cblr-1782	485	53	potential	potential	ADJ
cblr-1782	485	54	)	)	PUNCT
cblr-1782	485	55	investors	investor	NOUN
cblr-1782	485	56	subject	subject	ADJ
cblr-1782	485	57	of	of	ADP
cblr-1782	485	58	disclosure	disclosure	NOUN
cblr-1782	485	59	all	all	DET
cblr-1782	485	60	related	related	ADJ
cblr-1782	485	61	party	party	NOUN
cblr-1782	485	62	transactions	transaction	NOUN
cblr-1782	485	63	material	material	NOUN
cblr-1782	485	64	related	relate	VERB
cblr-1782	485	65	party	party	NOUN
cblr-1782	485	66	transactions	transaction	NOUN
cblr-1782	485	67	timing	timing	NOUN
cblr-1782	485	68	of	of	ADP
cblr-1782	485	69	disclosure	disclosure	NOUN
cblr-1782	485	70	mostly	mostly	ADV
cblr-1782	485	71	ex	ex	X
cblr-1782	485	72	ante	ante	NOUN
cblr-1782	485	73	mostly	mostly	ADV
cblr-1782	485	74	ex	ex	X
cblr-1782	485	75	post	post	ADJ
cblr-1782	485	76	external	external	ADJ
cblr-1782	485	77	disclosure	disclosure	NOUN
cblr-1782	485	78	can	can	AUX
cblr-1782	485	79	have	have	VERB
cblr-1782	485	80	an	an	DET
cblr-1782	485	81	important	important	ADJ
cblr-1782	485	82	effect	effect	NOUN
cblr-1782	485	83	on	on	ADP
cblr-1782	485	84	director	director	NOUN
cblr-1782	485	85	elections	election	NOUN
cblr-1782	485	86	.	.	PUNCT
cblr-1782	486	1	shareholders	shareholder	NOUN
cblr-1782	486	2	often	often	ADV
cblr-1782	486	3	rely	rely	VERB
cblr-1782	486	4	on	on	ADP
cblr-1782	486	5	proxy	proxy	ADJ
cblr-1782	486	6	statements	statement	NOUN
cblr-1782	486	7	,	,	PUNCT
cblr-1782	486	8	which	which	PRON
cblr-1782	486	9	contain	contain	VERB
cblr-1782	486	10	information	information	NOUN
cblr-1782	486	11	on	on	ADP
cblr-1782	486	12	related	related	ADJ
cblr-1782	486	13	party	party	NOUN
cblr-1782	486	14	transactions	transaction	NOUN
cblr-1782	486	15	,	,	PUNCT
cblr-1782	486	16	when	when	SCONJ
cblr-1782	486	17	asked	ask	VERB
cblr-1782	486	18	to	to	PART
cblr-1782	486	19	vote	vote	VERB
cblr-1782	486	20	on	on	ADP
cblr-1782	486	21	director	director	NOUN
cblr-1782	486	22	nominees	nominee	NOUN
cblr-1782	486	23	for	for	ADP
cblr-1782	486	24	the	the	DET
cblr-1782	486	25	upcoming	upcoming	ADJ
cblr-1782	486	26	year	year	NOUN
cblr-1782	486	27	.	.	PUNCT
cblr-1782	487	1	those	those	DET
cblr-1782	487	2	two	two	NUM
cblr-1782	487	3	sets	set	NOUN
cblr-1782	487	4	of	of	ADP
cblr-1782	487	5	information	information	NOUN
cblr-1782	487	6	,	,	PUNCT
cblr-1782	487	7	one	one	NUM
cblr-1782	487	8	regarding	regard	VERB
cblr-1782	487	9	related	related	ADJ
cblr-1782	487	10	party	party	NOUN
cblr-1782	487	11	transactions	transaction	NOUN
cblr-1782	487	12	and	and	CCONJ
cblr-1782	487	13	the	the	DET
cblr-1782	487	14	other	other	ADJ
cblr-1782	487	15	regarding	regard	VERB
cblr-1782	487	16	director	director	NOUN
cblr-1782	487	17	nominees	nominee	NOUN
cblr-1782	487	18	,	,	PUNCT
cblr-1782	487	19	can	can	AUX
cblr-1782	487	20	inform	inform	VERB
cblr-1782	487	21	shareholders	shareholder	NOUN
cblr-1782	487	22	which	which	DET
cblr-1782	487	23	director	director	NOUN
cblr-1782	487	24	nominees	nominee	NOUN
cblr-1782	487	25	have	have	AUX
cblr-1782	487	26	previously	previously	ADV
cblr-1782	487	27	engaged	engage	VERB
cblr-1782	487	28	in	in	ADP
cblr-1782	487	29	related	relate	VERB
cblr-1782	487	30	party	party	NOUN
cblr-1782	487	31	min	min	NOUN
cblr-1782	487	32	–	–	PUNCT
cblr-1782	487	33	final	final	ADJ
cblr-1782	487	34	no	no	NOUN
cblr-1782	487	35	.	.	PUNCT
cblr-1782	488	1	3:663	3:663	NUM
cblr-1782	488	2	]	]	X
cblr-1782	488	3	cooperative	cooperative	ADJ
cblr-1782	488	4	policing	policing	NOUN
cblr-1782	488	5	of	of	ADP
cblr-1782	488	6	rpts	rpt	NOUN
cblr-1782	488	7	693	693	NUM
cblr-1782	488	8	transactions.76	transactions.76	NOUN
cblr-1782	488	9	the	the	DET
cblr-1782	488	10	shareholders	shareholder	NOUN
cblr-1782	488	11	can	can	AUX
cblr-1782	488	12	therefore	therefore	ADV
cblr-1782	488	13	refuse	refuse	VERB
cblr-1782	488	14	to	to	PART
cblr-1782	488	15	elect	elect	VERB
cblr-1782	488	16	a	a	DET
cblr-1782	488	17	nominee	nominee	NOUN
cblr-1782	488	18	who	who	PRON
cblr-1782	488	19	engaged	engage	VERB
cblr-1782	488	20	in	in	ADP
cblr-1782	488	21	a	a	DET
cblr-1782	488	22	problematic	problematic	ADJ
cblr-1782	488	23	transaction	transaction	NOUN
cblr-1782	488	24	with	with	ADP
cblr-1782	488	25	the	the	DET
cblr-1782	488	26	corporation	corporation	NOUN
cblr-1782	488	27	in	in	ADP
cblr-1782	488	28	the	the	DET
cblr-1782	488	29	previous	previous	ADJ
cblr-1782	488	30	year.77	year.77	NOUN
cblr-1782	488	31	more	more	ADV
cblr-1782	488	32	importantly	importantly	ADV
cblr-1782	488	33	,	,	PUNCT
cblr-1782	488	34	external	external	ADJ
cblr-1782	488	35	disclosures	disclosure	NOUN
cblr-1782	488	36	can	can	AUX
cblr-1782	488	37	affect	affect	VERB
cblr-1782	488	38	both	both	DET
cblr-1782	488	39	the	the	DET
cblr-1782	488	40	approving	approve	VERB
cblr-1782	488	41	committee	committee	NOUN
cblr-1782	488	42	’s	’s	PART
cblr-1782	488	43	and	and	CCONJ
cblr-1782	488	44	the	the	DET
cblr-1782	488	45	related	related	ADJ
cblr-1782	488	46	party	party	NOUN
cblr-1782	488	47	’s	’s	PART
cblr-1782	488	48	behaviors	behavior	NOUN
cblr-1782	488	49	,	,	PUNCT
cblr-1782	488	50	both	both	CCONJ
cblr-1782	488	51	in	in	ADP
cblr-1782	488	52	terms	term	NOUN
cblr-1782	488	53	of	of	ADP
cblr-1782	488	54	disclosure	disclosure	NOUN
cblr-1782	488	55	and	and	CCONJ
cblr-1782	488	56	approval	approval	NOUN
cblr-1782	488	57	.	.	PUNCT
cblr-1782	489	1	with	with	ADP
cblr-1782	489	2	respect	respect	NOUN
cblr-1782	489	3	to	to	ADP
cblr-1782	489	4	approval	approval	NOUN
cblr-1782	489	5	,	,	PUNCT
cblr-1782	489	6	once	once	ADV
cblr-1782	489	7	an	an	DET
cblr-1782	489	8	approving	approve	VERB
cblr-1782	489	9	committee	committee	NOUN
cblr-1782	489	10	blesses	bless	VERB
cblr-1782	489	11	a	a	DET
cblr-1782	489	12	proposed	propose	VERB
cblr-1782	489	13	related	relate	VERB
cblr-1782	489	14	party	party	NOUN
cblr-1782	489	15	transaction	transaction	NOUN
cblr-1782	489	16	and	and	CCONJ
cblr-1782	489	17	the	the	DET
cblr-1782	489	18	details	detail	NOUN
cblr-1782	489	19	of	of	ADP
cblr-1782	489	20	the	the	DET
cblr-1782	489	21	transaction	transaction	NOUN
cblr-1782	489	22	are	be	AUX
cblr-1782	489	23	released	release	VERB
cblr-1782	489	24	through	through	ADP
cblr-1782	489	25	the	the	DET
cblr-1782	489	26	company	company	NOUN
cblr-1782	489	27	’s	’s	PART
cblr-1782	489	28	proxy	proxy	ADJ
cblr-1782	489	29	statement	statement	NOUN
cblr-1782	489	30	,	,	PUNCT
cblr-1782	489	31	the	the	DET
cblr-1782	489	32	information	information	NOUN
cblr-1782	489	33	becomes	become	VERB
cblr-1782	489	34	accessible	accessible	ADJ
cblr-1782	489	35	to	to	ADP
cblr-1782	489	36	all	all	DET
cblr-1782	489	37	market	market	NOUN
cblr-1782	489	38	participants	participant	NOUN
cblr-1782	489	39	.	.	PUNCT
cblr-1782	490	1	if	if	SCONJ
cblr-1782	490	2	a	a	DET
cblr-1782	490	3	seemingly	seemingly	ADV
cblr-1782	490	4	problematic	problematic	ADJ
cblr-1782	490	5	related	relate	VERB
cblr-1782	490	6	party	party	NOUN
cblr-1782	490	7	transaction	transaction	NOUN
cblr-1782	490	8	is	be	AUX
cblr-1782	490	9	disclosed	disclose	VERB
cblr-1782	490	10	,	,	PUNCT
cblr-1782	490	11	that	that	SCONJ
cblr-1782	490	12	transaction	transaction	NOUN
cblr-1782	490	13	may	may	AUX
cblr-1782	490	14	not	not	PART
cblr-1782	490	15	only	only	ADV
cblr-1782	490	16	provide	provide	VERB
cblr-1782	490	17	a	a	DET
cblr-1782	490	18	basis	basis	NOUN
cblr-1782	490	19	for	for	ADP
cblr-1782	490	20	shareholders	shareholder	NOUN
cblr-1782	490	21	’	'	PUNCT
cblr-1782	490	22	duty	duty	NOUN
cblr-1782	490	23	of	of	ADP
cblr-1782	490	24	loyalty	loyalty	NOUN
cblr-1782	490	25	litigation	litigation	NOUN
cblr-1782	490	26	,	,	PUNCT
cblr-1782	490	27	but	but	CCONJ
cblr-1782	490	28	it	it	PRON
cblr-1782	490	29	also	also	ADV
cblr-1782	490	30	may	may	AUX
cblr-1782	490	31	harm	harm	VERB
cblr-1782	490	32	the	the	DET
cblr-1782	490	33	reputations	reputation	NOUN
cblr-1782	490	34	of	of	ADP
cblr-1782	490	35	both	both	CCONJ
cblr-1782	490	36	the	the	DET
cblr-1782	490	37	directors	director	NOUN
cblr-1782	490	38	and	and	CCONJ
cblr-1782	490	39	the	the	DET
cblr-1782	490	40	companies	company	NOUN
cblr-1782	490	41	involved	involve	VERB
cblr-1782	490	42	.	.	PUNCT
cblr-1782	491	1	awareness	awareness	NOUN
cblr-1782	491	2	of	of	ADP
cblr-1782	491	3	such	such	ADJ
cblr-1782	491	4	potential	potential	ADJ
cblr-1782	491	5	consequences	consequence	NOUN
cblr-1782	491	6	would	would	AUX
cblr-1782	491	7	make	make	VERB
cblr-1782	491	8	an	an	DET
cblr-1782	491	9	approving	approve	VERB
cblr-1782	491	10	committee	committee	NOUN
cblr-1782	491	11	more	more	ADV
cblr-1782	491	12	cautious	cautious	ADJ
cblr-1782	491	13	when	when	SCONJ
cblr-1782	491	14	making	make	VERB
cblr-1782	491	15	76	76	NUM
cblr-1782	491	16	the	the	DET
cblr-1782	491	17	2006	2006	NUM
cblr-1782	491	18	amendment	amendment	NOUN
cblr-1782	491	19	,	,	PUNCT
cblr-1782	491	20	as	as	SCONJ
cblr-1782	491	21	reflected	reflect	VERB
cblr-1782	491	22	in	in	ADP
cblr-1782	491	23	17	17	NUM
cblr-1782	491	24	c.f.r	c.f.r	NOUN
cblr-1782	491	25	.	.	PUNCT
cblr-1782	492	1	§	§	PROPN
cblr-1782	492	2	229.404(a	229.404(a	PROPN
cblr-1782	492	3	)	)	PUNCT
cblr-1782	492	4	(	(	PUNCT
cblr-1782	492	5	2014	2014	NUM
cblr-1782	492	6	)	)	PUNCT
cblr-1782	492	7	,	,	PUNCT
cblr-1782	492	8	added	add	VERB
cblr-1782	492	9	a	a	DET
cblr-1782	492	10	forward	forward	ADV
cblr-1782	492	11	-	-	PUNCT
cblr-1782	492	12	looking	look	VERB
cblr-1782	492	13	feature	feature	NOUN
cblr-1782	492	14	by	by	ADP
cblr-1782	492	15	requiring	require	VERB
cblr-1782	492	16	“	"	PUNCT
cblr-1782	492	17	proposed	propose	VERB
cblr-1782	492	18	”	"	PUNCT
cblr-1782	492	19	related	relate	VERB
cblr-1782	492	20	party	party	NOUN
cblr-1782	492	21	transactions	transaction	NOUN
cblr-1782	492	22	to	to	PART
cblr-1782	492	23	be	be	AUX
cblr-1782	492	24	disclosed	disclose	VERB
cblr-1782	492	25	.	.	PUNCT
cblr-1782	493	1	in	in	ADP
cblr-1782	493	2	practice	practice	NOUN
cblr-1782	493	3	,	,	PUNCT
cblr-1782	493	4	however	however	ADV
cblr-1782	493	5	,	,	PUNCT
cblr-1782	493	6	companies	company	NOUN
cblr-1782	493	7	rarely	rarely	ADV
cblr-1782	493	8	specify	specify	VERB
cblr-1782	493	9	whether	whether	SCONJ
cblr-1782	493	10	the	the	DET
cblr-1782	493	11	transactions	transaction	NOUN
cblr-1782	493	12	will	will	AUX
cblr-1782	493	13	be	be	AUX
cblr-1782	493	14	continuing	continue	VERB
cblr-1782	493	15	for	for	ADP
cblr-1782	493	16	the	the	DET
cblr-1782	493	17	next	next	ADJ
cblr-1782	493	18	fiscal	fiscal	ADJ
cblr-1782	493	19	year	year	NOUN
cblr-1782	493	20	.	.	PUNCT
cblr-1782	494	1	77	77	NUM
cblr-1782	495	1	in	in	ADP
cblr-1782	495	2	fact	fact	NOUN
cblr-1782	495	3	,	,	PUNCT
cblr-1782	495	4	by	by	ADP
cblr-1782	495	5	comparing	compare	VERB
cblr-1782	495	6	disclosures	disclosure	NOUN
cblr-1782	495	7	in	in	ADP
cblr-1782	495	8	2012	2012	NUM
cblr-1782	495	9	proxy	proxy	NOUN
cblr-1782	495	10	statements	statement	NOUN
cblr-1782	495	11	and	and	CCONJ
cblr-1782	495	12	2013	2013	NUM
cblr-1782	495	13	proxy	proxy	NOUN
cblr-1782	495	14	statements	statement	NOUN
cblr-1782	495	15	,	,	PUNCT
cblr-1782	495	16	i	i	PRON
cblr-1782	495	17	found	find	VERB
cblr-1782	495	18	at	at	ADP
cblr-1782	495	19	least	least	ADV
cblr-1782	495	20	two	two	NUM
cblr-1782	495	21	cases	case	NOUN
cblr-1782	495	22	in	in	ADP
cblr-1782	495	23	which	which	PRON
cblr-1782	495	24	a	a	DET
cblr-1782	495	25	non	non	ADJ
cblr-1782	495	26	-	-	ADJ
cblr-1782	495	27	employee	employee	ADJ
cblr-1782	495	28	director	director	NOUN
cblr-1782	495	29	who	who	PRON
cblr-1782	495	30	was	be	AUX
cblr-1782	495	31	heavily	heavily	ADV
cblr-1782	495	32	involved	involve	VERB
cblr-1782	495	33	in	in	ADP
cblr-1782	495	34	complicated	complicated	ADJ
cblr-1782	495	35	related	relate	VERB
cblr-1782	495	36	party	party	NOUN
cblr-1782	495	37	transactions	transaction	NOUN
cblr-1782	495	38	was	be	AUX
cblr-1782	495	39	not	not	PART
cblr-1782	495	40	nominated	nominate	VERB
cblr-1782	495	41	for	for	ADP
cblr-1782	495	42	director	director	NOUN
cblr-1782	495	43	re	re	NOUN
cblr-1782	495	44	-	-	NOUN
cblr-1782	495	45	election	election	NOUN
cblr-1782	495	46	in	in	ADP
cblr-1782	495	47	the	the	DET
cblr-1782	495	48	following	following	ADJ
cblr-1782	495	49	year	year	NOUN
cblr-1782	495	50	.	.	PUNCT
cblr-1782	496	1	even	even	ADV
cblr-1782	496	2	companies	company	NOUN
cblr-1782	496	3	with	with	ADP
cblr-1782	496	4	annual	annual	ADJ
cblr-1782	496	5	elections	election	NOUN
cblr-1782	496	6	of	of	ADP
cblr-1782	496	7	directors	director	NOUN
cblr-1782	496	8	are	be	AUX
cblr-1782	496	9	likely	likely	ADJ
cblr-1782	496	10	to	to	PART
cblr-1782	496	11	reelect	reelect	VERB
cblr-1782	496	12	the	the	DET
cblr-1782	496	13	same	same	ADJ
cblr-1782	496	14	directors	director	NOUN
cblr-1782	496	15	,	,	PUNCT
cblr-1782	496	16	and	and	CCONJ
cblr-1782	496	17	changing	change	VERB
cblr-1782	496	18	the	the	DET
cblr-1782	496	19	nominee	nominee	NOUN
cblr-1782	496	20	is	be	AUX
cblr-1782	496	21	not	not	PART
cblr-1782	496	22	common	common	ADJ
cblr-1782	496	23	.	.	PUNCT
cblr-1782	497	1	the	the	DET
cblr-1782	497	2	interested	interested	ADJ
cblr-1782	497	3	director	director	NOUN
cblr-1782	497	4	’s	’s	PART
cblr-1782	497	5	involvement	involvement	NOUN
cblr-1782	497	6	in	in	ADP
cblr-1782	497	7	a	a	DET
cblr-1782	497	8	related	relate	VERB
cblr-1782	497	9	party	party	NOUN
cblr-1782	497	10	transaction	transaction	NOUN
cblr-1782	497	11	,	,	PUNCT
cblr-1782	497	12	however	however	ADV
cblr-1782	497	13	,	,	PUNCT
cblr-1782	497	14	may	may	AUX
cblr-1782	497	15	not	not	PART
cblr-1782	497	16	be	be	AUX
cblr-1782	497	17	the	the	DET
cblr-1782	497	18	only	only	ADJ
cblr-1782	497	19	reason	reason	NOUN
cblr-1782	497	20	for	for	ADP
cblr-1782	497	21	the	the	DET
cblr-1782	497	22	nominee	nominee	NOUN
cblr-1782	497	23	’s	’s	PART
cblr-1782	497	24	exclusion	exclusion	NOUN
cblr-1782	497	25	from	from	ADP
cblr-1782	497	26	the	the	DET
cblr-1782	497	27	ballot	ballot	NOUN
cblr-1782	497	28	.	.	PUNCT
cblr-1782	498	1	but	but	CCONJ
cblr-1782	498	2	the	the	DET
cblr-1782	498	3	departure	departure	NOUN
cblr-1782	498	4	of	of	ADP
cblr-1782	498	5	a	a	DET
cblr-1782	498	6	conflicted	conflicted	ADJ
cblr-1782	498	7	director	director	NOUN
cblr-1782	498	8	can	can	AUX
cblr-1782	498	9	improve	improve	VERB
cblr-1782	498	10	a	a	DET
cblr-1782	498	11	firm	firm	NOUN
cblr-1782	498	12	’s	’s	PART
cblr-1782	498	13	corporate	corporate	ADJ
cblr-1782	498	14	governance	governance	NOUN
cblr-1782	498	15	.	.	PUNCT
cblr-1782	499	1	the	the	DET
cblr-1782	499	2	sec	sec	PROPN
cblr-1782	499	3	disclosure	disclosure	NOUN
cblr-1782	499	4	is	be	AUX
cblr-1782	499	5	a	a	DET
cblr-1782	499	6	source	source	NOUN
cblr-1782	499	7	of	of	ADP
cblr-1782	499	8	corporate	corporate	ADJ
cblr-1782	499	9	governance	governance	NOUN
cblr-1782	499	10	rating	rating	NOUN
cblr-1782	499	11	by	by	ADP
cblr-1782	499	12	independent	independent	ADJ
cblr-1782	499	13	rating	rating	NOUN
cblr-1782	499	14	agencies	agency	NOUN
cblr-1782	499	15	.	.	PUNCT
cblr-1782	500	1	for	for	ADP
cblr-1782	500	2	instance	instance	NOUN
cblr-1782	500	3	,	,	PUNCT
cblr-1782	500	4	when	when	SCONJ
cblr-1782	500	5	institutional	institutional	ADJ
cblr-1782	500	6	shareholder	shareholder	NOUN
cblr-1782	500	7	services	services	PROPN
cblr-1782	500	8	,	,	PUNCT
cblr-1782	500	9	inc	inc	PROPN
cblr-1782	500	10	.	.	PROPN
cblr-1782	500	11	(	(	PUNCT
cblr-1782	500	12	iss	iss	PROPN
cblr-1782	500	13	)	)	PUNCT
cblr-1782	500	14	screens	screen	VERB
cblr-1782	500	15	corporations	corporation	NOUN
cblr-1782	500	16	for	for	ADP
cblr-1782	500	17	governance	governance	NOUN
cblr-1782	500	18	risks	risk	NOUN
cblr-1782	500	19	for	for	ADP
cblr-1782	500	20	the	the	DET
cblr-1782	500	21	purposes	purpose	NOUN
cblr-1782	500	22	of	of	ADP
cblr-1782	500	23	making	make	VERB
cblr-1782	500	24	proxy	proxy	ADJ
cblr-1782	500	25	recommendations	recommendation	NOUN
cblr-1782	500	26	,	,	PUNCT
cblr-1782	500	27	it	it	PRON
cblr-1782	500	28	asks	ask	VERB
cblr-1782	500	29	a	a	DET
cblr-1782	500	30	series	series	NOUN
cblr-1782	500	31	of	of	ADP
cblr-1782	500	32	questions	question	NOUN
cblr-1782	500	33	to	to	PART
cblr-1782	500	34	rate	rate	VERB
cblr-1782	500	35	the	the	DET
cblr-1782	500	36	related	relate	VERB
cblr-1782	500	37	party	party	NOUN
cblr-1782	500	38	transactions	transaction	NOUN
cblr-1782	500	39	in	in	ADP
cblr-1782	500	40	each	each	DET
cblr-1782	500	41	company	company	NOUN
cblr-1782	500	42	:	:	PUNCT
cblr-1782	500	43	“	"	PUNCT
cblr-1782	500	44	(	(	PUNCT
cblr-1782	500	45	1	1	X
cblr-1782	500	46	)	)	PUNCT
cblr-1782	500	47	what	what	DET
cblr-1782	500	48	percent	percent	NOUN
cblr-1782	500	49	of	of	ADP
cblr-1782	500	50	the	the	DET
cblr-1782	500	51	directors	director	NOUN
cblr-1782	500	52	were	be	AUX
cblr-1782	500	53	involved	involve	VERB
cblr-1782	500	54	in	in	ADP
cblr-1782	500	55	material	material	ADJ
cblr-1782	500	56	rpts	rpt	NOUN
cblr-1782	500	57	?	?	PUNCT
cblr-1782	501	1	(	(	PUNCT
cblr-1782	501	2	2	2	X
cblr-1782	501	3	)	)	PUNCT
cblr-1782	501	4	do	do	VERB
cblr-1782	501	5	the	the	DET
cblr-1782	501	6	directors	director	NOUN
cblr-1782	501	7	with	with	ADP
cblr-1782	501	8	rpts	rpt	NOUN
cblr-1782	501	9	sit	sit	VERB
cblr-1782	501	10	on	on	ADP
cblr-1782	501	11	key	key	ADJ
cblr-1782	501	12	board	board	NOUN
cblr-1782	501	13	committees	committee	NOUN
cblr-1782	501	14	?	?	PUNCT
cblr-1782	502	1	(	(	PUNCT
cblr-1782	502	2	3	3	X
cblr-1782	502	3	)	)	PUNCT
cblr-1782	502	4	are	be	AUX
cblr-1782	502	5	there	there	PRON
cblr-1782	502	6	material	material	NOUN
cblr-1782	502	7	related	relate	VERB
cblr-1782	502	8	party	party	NOUN
cblr-1782	502	9	transactions	transaction	NOUN
cblr-1782	502	10	involving	involve	VERB
cblr-1782	502	11	the	the	DET
cblr-1782	502	12	ceo	ceo	NOUN
cblr-1782	502	13	?	?	PUNCT
cblr-1782	502	14	”	"	PUNCT
cblr-1782	502	15	institutional	institutional	ADJ
cblr-1782	502	16	shareholder	shareholder	NOUN
cblr-1782	502	17	services	services	PROPN
cblr-1782	502	18	,	,	PUNCT
cblr-1782	502	19	inc	inc	PROPN
cblr-1782	502	20	.	.	PROPN
cblr-1782	502	21	,	,	PUNCT
cblr-1782	502	22	iss	iss	PROPN
cblr-1782	502	23	governance	governance	NOUN
cblr-1782	502	24	quickscore	quickscore	NOUN
cblr-1782	502	25	2.0	2.0	NUM
cblr-1782	502	26	:	:	PUNCT
cblr-1782	502	27	overview	overview	NOUN
cblr-1782	502	28	and	and	CCONJ
cblr-1782	502	29	updates	update	VERB
cblr-1782	502	30	54	54	NUM
cblr-1782	502	31	(	(	PUNCT
cblr-1782	502	32	2014	2014	NUM
cblr-1782	502	33	)	)	PUNCT
cblr-1782	502	34	.	.	PUNCT
cblr-1782	503	1	min	min	NOUN
cblr-1782	503	2	–	–	PUNCT
cblr-1782	503	3	final	final	ADJ
cblr-1782	503	4	694	694	NUM
cblr-1782	503	5	columbia	columbia	PROPN
cblr-1782	503	6	business	business	NOUN
cblr-1782	503	7	law	law	PROPN
cblr-1782	503	8	review	review	NOUN
cblr-1782	504	1	[	[	X
cblr-1782	504	2	vol	vol	NOUN
cblr-1782	504	3	.	.	PUNCT
cblr-1782	504	4	2014	2014	NUM
cblr-1782	504	5	such	such	ADJ
cblr-1782	504	6	decisions	decision	NOUN
cblr-1782	504	7	and	and	CCONJ
cblr-1782	504	8	could	could	AUX
cblr-1782	504	9	,	,	PUNCT
cblr-1782	504	10	for	for	ADP
cblr-1782	504	11	instance	instance	NOUN
cblr-1782	504	12	,	,	PUNCT
cblr-1782	504	13	result	result	VERB
cblr-1782	504	14	in	in	ADP
cblr-1782	504	15	the	the	DET
cblr-1782	504	16	application	application	NOUN
cblr-1782	504	17	of	of	ADP
cblr-1782	504	18	a	a	DET
cblr-1782	504	19	stricter	strict	ADJ
cblr-1782	504	20	standard	standard	NOUN
cblr-1782	504	21	for	for	ADP
cblr-1782	504	22	approval.78	approval.78	PROPN
cblr-1782	504	23	in	in	ADP
cblr-1782	504	24	short	short	ADJ
cblr-1782	504	25	,	,	PUNCT
cblr-1782	504	26	when	when	SCONJ
cblr-1782	504	27	a	a	DET
cblr-1782	504	28	related	relate	VERB
cblr-1782	504	29	party	party	NOUN
cblr-1782	504	30	transaction	transaction	NOUN
cblr-1782	504	31	is	be	AUX
cblr-1782	504	32	proposed	propose	VERB
cblr-1782	504	33	to	to	ADP
cblr-1782	504	34	an	an	DET
cblr-1782	504	35	approving	approve	VERB
cblr-1782	504	36	committee	committee	NOUN
cblr-1782	504	37	,	,	PUNCT
cblr-1782	504	38	there	there	PRON
cblr-1782	504	39	are	be	VERB
cblr-1782	504	40	two	two	NUM
cblr-1782	504	41	important	important	ADJ
cblr-1782	504	42	decisions	decision	NOUN
cblr-1782	504	43	that	that	PRON
cblr-1782	504	44	the	the	DET
cblr-1782	504	45	approving	approve	VERB
cblr-1782	504	46	committee	committee	NOUN
cblr-1782	504	47	makes	make	VERB
cblr-1782	504	48	:	:	PUNCT
cblr-1782	504	49	one	one	NUM
cblr-1782	504	50	on	on	ADP
cblr-1782	504	51	its	its	PRON
cblr-1782	504	52	materiality	materiality	NOUN
cblr-1782	504	53	and	and	CCONJ
cblr-1782	504	54	the	the	DET
cblr-1782	504	55	other	other	ADJ
cblr-1782	504	56	on	on	ADP
cblr-1782	504	57	its	its	PRON
cblr-1782	504	58	approval	approval	NOUN
cblr-1782	504	59	.	.	PUNCT
cblr-1782	505	1	if	if	SCONJ
cblr-1782	505	2	the	the	DET
cblr-1782	505	3	committee	committee	NOUN
cblr-1782	505	4	determines	determine	VERB
cblr-1782	505	5	that	that	SCONJ
cblr-1782	505	6	the	the	DET
cblr-1782	505	7	transaction	transaction	NOUN
cblr-1782	505	8	is	be	AUX
cblr-1782	505	9	material	material	ADJ
cblr-1782	505	10	,	,	PUNCT
cblr-1782	505	11	then	then	ADV
cblr-1782	505	12	the	the	DET
cblr-1782	505	13	details	detail	NOUN
cblr-1782	505	14	of	of	ADP
cblr-1782	505	15	that	that	DET
cblr-1782	505	16	transaction	transaction	NOUN
cblr-1782	505	17	will	will	AUX
cblr-1782	505	18	be	be	AUX
cblr-1782	505	19	disclosed	disclose	VERB
cblr-1782	505	20	to	to	ADP
cblr-1782	505	21	the	the	DET
cblr-1782	505	22	shareholders	shareholder	NOUN
cblr-1782	505	23	under	under	ADP
cblr-1782	505	24	sec	sec	PROPN
cblr-1782	505	25	regulations	regulation	NOUN
cblr-1782	505	26	when	when	SCONJ
cblr-1782	505	27	it	it	PRON
cblr-1782	505	28	is	be	AUX
cblr-1782	505	29	approved	approve	VERB
cblr-1782	505	30	.	.	PUNCT
cblr-1782	506	1	if	if	SCONJ
cblr-1782	506	2	the	the	DET
cblr-1782	506	3	committee	committee	NOUN
cblr-1782	506	4	determines	determine	VERB
cblr-1782	506	5	that	that	SCONJ
cblr-1782	506	6	the	the	DET
cblr-1782	506	7	transaction	transaction	NOUN
cblr-1782	506	8	is	be	AUX
cblr-1782	506	9	not	not	PART
cblr-1782	506	10	material	material	ADJ
cblr-1782	506	11	,	,	PUNCT
cblr-1782	506	12	however	however	ADV
cblr-1782	506	13	,	,	PUNCT
cblr-1782	506	14	the	the	DET
cblr-1782	506	15	details	detail	NOUN
cblr-1782	506	16	of	of	ADP
cblr-1782	506	17	the	the	DET
cblr-1782	506	18	transaction	transaction	NOUN
cblr-1782	506	19	will	will	AUX
cblr-1782	506	20	not	not	PART
cblr-1782	506	21	be	be	AUX
cblr-1782	506	22	disclosed	disclose	VERB
cblr-1782	506	23	to	to	ADP
cblr-1782	506	24	the	the	DET
cblr-1782	506	25	shareholders	shareholder	NOUN
cblr-1782	506	26	regardless	regardless	ADV
cblr-1782	506	27	of	of	ADP
cblr-1782	506	28	the	the	DET
cblr-1782	506	29	approval	approval	NOUN
cblr-1782	506	30	decision	decision	NOUN
cblr-1782	506	31	.	.	PUNCT
cblr-1782	507	1	in	in	ADP
cblr-1782	507	2	other	other	ADJ
cblr-1782	507	3	words	word	NOUN
cblr-1782	507	4	,	,	PUNCT
cblr-1782	507	5	the	the	DET
cblr-1782	507	6	approving	approve	VERB
cblr-1782	507	7	committee	committee	NOUN
cblr-1782	507	8	not	not	PART
cblr-1782	507	9	only	only	ADV
cblr-1782	507	10	determines	determine	VERB
cblr-1782	507	11	whether	whether	SCONJ
cblr-1782	507	12	a	a	DET
cblr-1782	507	13	certain	certain	ADJ
cblr-1782	507	14	related	related	ADJ
cblr-1782	507	15	party	party	NOUN
cblr-1782	507	16	transaction	transaction	NOUN
cblr-1782	507	17	will	will	AUX
cblr-1782	507	18	proceed	proceed	VERB
cblr-1782	507	19	but	but	CCONJ
cblr-1782	507	20	also	also	ADV
cblr-1782	507	21	whether	whether	SCONJ
cblr-1782	507	22	and	and	CCONJ
cblr-1782	507	23	to	to	ADP
cblr-1782	507	24	what	what	DET
cblr-1782	507	25	extent	extent	NOUN
cblr-1782	507	26	the	the	DET
cblr-1782	507	27	transaction	transaction	NOUN
cblr-1782	507	28	’s	’s	PART
cblr-1782	507	29	details	detail	NOUN
cblr-1782	507	30	will	will	AUX
cblr-1782	507	31	be	be	AUX
cblr-1782	507	32	disclosed	disclose	VERB
cblr-1782	507	33	to	to	ADP
cblr-1782	507	34	the	the	DET
cblr-1782	507	35	shareholders	shareholder	NOUN
cblr-1782	507	36	.	.	PUNCT
cblr-1782	508	1	figure	figure	VERB
cblr-1782	508	2	1	1	NUM
cblr-1782	508	3	presents	present	VERB
cblr-1782	508	4	the	the	DET
cblr-1782	508	5	basic	basic	ADJ
cblr-1782	508	6	steps	step	NOUN
cblr-1782	508	7	in	in	ADP
cblr-1782	508	8	related	related	ADJ
cblr-1782	508	9	party	party	NOUN
cblr-1782	508	10	transactions	transaction	NOUN
cblr-1782	508	11	and	and	CCONJ
cblr-1782	508	12	highlights	highlight	VERB
cblr-1782	508	13	the	the	DET
cblr-1782	508	14	importance	importance	NOUN
cblr-1782	508	15	of	of	ADP
cblr-1782	508	16	the	the	DET
cblr-1782	508	17	approving	approve	VERB
cblr-1782	508	18	committee	committee	NOUN
cblr-1782	508	19	’s	’s	PART
cblr-1782	508	20	determinations	determination	NOUN
cblr-1782	508	21	on	on	ADP
cblr-1782	508	22	disclosure	disclosure	NOUN
cblr-1782	508	23	and	and	CCONJ
cblr-1782	508	24	approval	approval	NOUN
cblr-1782	508	25	.	.	PUNCT
cblr-1782	509	1	a	a	DET
cblr-1782	509	2	change	change	NOUN
cblr-1782	509	3	in	in	ADP
cblr-1782	509	4	an	an	DET
cblr-1782	509	5	approving	approve	VERB
cblr-1782	509	6	committee	committee	NOUN
cblr-1782	509	7	’s	’s	PART
cblr-1782	509	8	standards	standard	NOUN
cblr-1782	509	9	could	could	AUX
cblr-1782	509	10	,	,	PUNCT
cblr-1782	509	11	in	in	ADP
cblr-1782	509	12	turn	turn	NOUN
cblr-1782	509	13	,	,	PUNCT
cblr-1782	509	14	affect	affect	VERB
cblr-1782	509	15	a	a	DET
cblr-1782	509	16	related	related	ADJ
cblr-1782	509	17	party	party	NOUN
cblr-1782	509	18	’s	’s	PART
cblr-1782	509	19	behavior	behavior	NOUN
cblr-1782	509	20	in	in	ADP
cblr-1782	509	21	several	several	ADJ
cblr-1782	509	22	ways	way	NOUN
cblr-1782	509	23	.	.	PUNCT
cblr-1782	510	1	first	first	ADV
cblr-1782	510	2	,	,	PUNCT
cblr-1782	510	3	when	when	SCONJ
cblr-1782	510	4	a	a	DET
cblr-1782	510	5	related	related	ADJ
cblr-1782	510	6	party	party	NOUN
cblr-1782	510	7	expects	expect	VERB
cblr-1782	510	8	that	that	SCONJ
cblr-1782	510	9	the	the	DET
cblr-1782	510	10	approving	approve	VERB
cblr-1782	510	11	committee	committee	NOUN
cblr-1782	510	12	will	will	AUX
cblr-1782	510	13	apply	apply	VERB
cblr-1782	510	14	a	a	DET
cblr-1782	510	15	stricter	strict	ADJ
cblr-1782	510	16	standard	standard	NOUN
cblr-1782	510	17	for	for	ADP
cblr-1782	510	18	approval	approval	NOUN
cblr-1782	510	19	and	and	CCONJ
cblr-1782	510	20	that	that	SCONJ
cblr-1782	510	21	only	only	ADJ
cblr-1782	510	22	material	material	NOUN
cblr-1782	510	23	transactions	transaction	NOUN
cblr-1782	510	24	will	will	AUX
cblr-1782	510	25	be	be	AUX
cblr-1782	510	26	disclosed	disclose	VERB
cblr-1782	510	27	to	to	ADP
cblr-1782	510	28	shareholders	shareholder	NOUN
cblr-1782	510	29	(	(	PUNCT
cblr-1782	510	30	external	external	ADJ
cblr-1782	510	31	disclosure	disclosure	NOUN
cblr-1782	510	32	)	)	PUNCT
cblr-1782	510	33	,	,	PUNCT
cblr-1782	510	34	there	there	PRON
cblr-1782	510	35	may	may	AUX
cblr-1782	510	36	be	be	AUX
cblr-1782	510	37	a	a	DET
cblr-1782	510	38	selection	selection	NOUN
cblr-1782	510	39	effect	effect	NOUN
cblr-1782	510	40	where	where	SCONJ
cblr-1782	510	41	the	the	DET
cblr-1782	510	42	related	related	ADJ
cblr-1782	510	43	party	party	NOUN
cblr-1782	510	44	engages	engage	VERB
cblr-1782	510	45	in	in	ADP
cblr-1782	510	46	more	more	ADV
cblr-1782	510	47	immaterial	immaterial	ADJ
cblr-1782	510	48	transactions	transaction	NOUN
cblr-1782	510	49	or	or	CCONJ
cblr-1782	510	50	fails	fail	VERB
cblr-1782	510	51	to	to	PART
cblr-1782	510	52	disclose	disclose	VERB
cblr-1782	510	53	material	material	NOUN
cblr-1782	510	54	transactions	transaction	NOUN
cblr-1782	510	55	to	to	ADP
cblr-1782	510	56	an	an	DET
cblr-1782	510	57	approving	approve	VERB
cblr-1782	510	58	committee	committee	NOUN
cblr-1782	510	59	(	(	PUNCT
cblr-1782	510	60	internal	internal	ADJ
cblr-1782	510	61	disclosure	disclosure	NOUN
cblr-1782	510	62	)	)	PUNCT
cblr-1782	510	63	.	.	PUNCT
cblr-1782	511	1	in	in	ADP
cblr-1782	511	2	the	the	DET
cblr-1782	511	3	former	former	ADJ
cblr-1782	511	4	situation	situation	NOUN
cblr-1782	511	5	,	,	PUNCT
cblr-1782	511	6	the	the	DET
cblr-1782	511	7	underlying	underlie	VERB
cblr-1782	511	8	distribution	distribution	NOUN
cblr-1782	511	9	of	of	ADP
cblr-1782	511	10	related	related	ADJ
cblr-1782	511	11	party	party	NOUN
cblr-1782	511	12	transactions	transaction	NOUN
cblr-1782	511	13	changes	change	NOUN
cblr-1782	511	14	,	,	PUNCT
cblr-1782	511	15	while	while	SCONJ
cblr-1782	511	16	in	in	ADP
cblr-1782	511	17	the	the	DET
cblr-1782	511	18	latter	latter	ADJ
cblr-1782	511	19	,	,	PUNCT
cblr-1782	511	20	the	the	DET
cblr-1782	511	21	distribution	distribution	NOUN
cblr-1782	511	22	of	of	ADP
cblr-1782	511	23	transactions	transaction	NOUN
cblr-1782	511	24	may	may	AUX
cblr-1782	511	25	remain	remain	VERB
cblr-1782	511	26	the	the	DET
cblr-1782	511	27	same	same	ADJ
cblr-1782	511	28	while	while	SCONJ
cblr-1782	511	29	the	the	DET
cblr-1782	511	30	distribution	distribution	NOUN
cblr-1782	511	31	of	of	ADP
cblr-1782	511	32	what	what	PRON
cblr-1782	511	33	is	be	AUX
cblr-1782	511	34	disclosed	disclose	VERB
cblr-1782	511	35	changes	change	NOUN
cblr-1782	511	36	.	.	PUNCT
cblr-1782	512	1	78	78	NUM
cblr-1782	512	2	under	under	ADP
cblr-1782	512	3	an	an	DET
cblr-1782	512	4	effective	effective	ADJ
cblr-1782	512	5	disclosure	disclosure	NOUN
cblr-1782	512	6	regime	regime	NOUN
cblr-1782	512	7	,	,	PUNCT
cblr-1782	512	8	an	an	DET
cblr-1782	512	9	approving	approve	VERB
cblr-1782	512	10	committee	committee	NOUN
cblr-1782	512	11	would	would	AUX
cblr-1782	512	12	likely	likely	ADV
cblr-1782	512	13	be	be	AUX
cblr-1782	512	14	more	more	ADJ
cblr-1782	512	15	risk	risk	NOUN
cblr-1782	512	16	-	-	PUNCT
cblr-1782	512	17	averse	averse	ADJ
cblr-1782	512	18	in	in	ADP
cblr-1782	512	19	approving	approve	VERB
cblr-1782	512	20	a	a	DET
cblr-1782	512	21	related	relate	VERB
cblr-1782	512	22	party	party	NOUN
cblr-1782	512	23	transaction	transaction	NOUN
cblr-1782	512	24	because	because	SCONJ
cblr-1782	512	25	the	the	DET
cblr-1782	512	26	potential	potential	ADJ
cblr-1782	512	27	cost	cost	NOUN
cblr-1782	512	28	of	of	ADP
cblr-1782	512	29	harm	harm	NOUN
cblr-1782	512	30	to	to	ADP
cblr-1782	512	31	the	the	DET
cblr-1782	512	32	company	company	NOUN
cblr-1782	512	33	’s	’s	PART
cblr-1782	512	34	and	and	CCONJ
cblr-1782	512	35	the	the	DET
cblr-1782	512	36	approving	approve	VERB
cblr-1782	512	37	directors	director	NOUN
cblr-1782	512	38	’	’	PART
cblr-1782	512	39	reputations	reputation	NOUN
cblr-1782	512	40	could	could	AUX
cblr-1782	512	41	outweigh	outweigh	VERB
cblr-1782	512	42	the	the	DET
cblr-1782	512	43	potential	potential	ADJ
cblr-1782	512	44	benefit	benefit	NOUN
cblr-1782	512	45	.	.	PUNCT
cblr-1782	513	1	consequently	consequently	ADV
cblr-1782	513	2	,	,	PUNCT
cblr-1782	513	3	the	the	DET
cblr-1782	513	4	risk	risk	NOUN
cblr-1782	513	5	aversion	aversion	NOUN
cblr-1782	513	6	of	of	ADP
cblr-1782	513	7	the	the	DET
cblr-1782	513	8	approving	approve	VERB
cblr-1782	513	9	committee	committee	NOUN
cblr-1782	513	10	would	would	AUX
cblr-1782	513	11	enhance	enhance	VERB
cblr-1782	513	12	the	the	DET
cblr-1782	513	13	value	value	NOUN
cblr-1782	513	14	of	of	ADP
cblr-1782	513	15	the	the	DET
cblr-1782	513	16	disclosures	disclosure	NOUN
cblr-1782	513	17	that	that	PRON
cblr-1782	513	18	are	be	AUX
cblr-1782	513	19	made	make	VERB
cblr-1782	513	20	under	under	ADP
cblr-1782	513	21	this	this	DET
cblr-1782	513	22	new	new	ADJ
cblr-1782	513	23	regime	regime	NOUN
cblr-1782	513	24	.	.	PUNCT
cblr-1782	514	1	min	min	NOUN
cblr-1782	514	2	–	–	PUNCT
cblr-1782	514	3	final	final	ADJ
cblr-1782	514	4	no	no	NOUN
cblr-1782	514	5	.	.	PUNCT
cblr-1782	515	1	3:663	3:663	NUM
cblr-1782	515	2	]	]	X
cblr-1782	515	3	cooperative	cooperative	ADJ
cblr-1782	515	4	policing	policing	NOUN
cblr-1782	515	5	of	of	ADP
cblr-1782	515	6	rpts	rpt	NOUN
cblr-1782	515	7	695	695	NUM
cblr-1782	515	8	figure	figure	NOUN
cblr-1782	515	9	1	1	NUM
cblr-1782	515	10	:	:	PUNCT
cblr-1782	515	11	flow	flow	VERB
cblr-1782	515	12	chart	chart	NOUN
cblr-1782	515	13	on	on	ADP
cblr-1782	515	14	how	how	SCONJ
cblr-1782	515	15	to	to	PART
cblr-1782	515	16	proceed	proceed	VERB
cblr-1782	515	17	with	with	ADP
cblr-1782	515	18	related	related	ADJ
cblr-1782	515	19	party	party	NOUN
cblr-1782	515	20	transactions	transaction	NOUN
cblr-1782	515	21	second	second	ADJ
cblr-1782	515	22	,	,	PUNCT
cblr-1782	515	23	if	if	SCONJ
cblr-1782	515	24	the	the	DET
cblr-1782	515	25	related	related	ADJ
cblr-1782	515	26	party	party	NOUN
cblr-1782	515	27	decides	decide	VERB
cblr-1782	515	28	to	to	PART
cblr-1782	515	29	abandon	abandon	VERB
cblr-1782	515	30	a	a	DET
cblr-1782	515	31	transaction	transaction	NOUN
cblr-1782	515	32	because	because	SCONJ
cblr-1782	515	33	she	she	PRON
cblr-1782	515	34	thinks	think	VERB
cblr-1782	515	35	the	the	DET
cblr-1782	515	36	transaction	transaction	NOUN
cblr-1782	515	37	might	might	AUX
cblr-1782	515	38	be	be	AUX
cblr-1782	515	39	problematic	problematic	ADJ
cblr-1782	515	40	,	,	PUNCT
cblr-1782	515	41	the	the	DET
cblr-1782	515	42	sec	sec	PROPN
cblr-1782	515	43	’s	’s	PART
cblr-1782	515	44	ex	ex	X
cblr-1782	515	45	post	post	PROPN
cblr-1782	515	46	disclosure	disclosure	NOUN
cblr-1782	515	47	requirement	requirement	NOUN
cblr-1782	515	48	has	have	AUX
cblr-1782	515	49	effectively	effectively	ADV
cblr-1782	515	50	deterred	deter	VERB
cblr-1782	515	51	a	a	DET
cblr-1782	515	52	potentially	potentially	ADV
cblr-1782	515	53	harmful	harmful	ADJ
cblr-1782	515	54	related	relate	VERB
cblr-1782	515	55	party	party	NOUN
cblr-1782	515	56	transaction	transaction	NOUN
cblr-1782	515	57	.	.	PUNCT
cblr-1782	516	1	at	at	ADP
cblr-1782	516	2	the	the	DET
cblr-1782	516	3	same	same	ADJ
cblr-1782	516	4	time	time	NOUN
cblr-1782	516	5	,	,	PUNCT
cblr-1782	516	6	however	however	ADV
cblr-1782	516	7	,	,	PUNCT
cblr-1782	516	8	the	the	DET
cblr-1782	516	9	requirement	requirement	NOUN
cblr-1782	516	10	might	might	AUX
cblr-1782	516	11	also	also	ADV
cblr-1782	516	12	pose	pose	VERB
cblr-1782	516	13	the	the	DET
cblr-1782	516	14	risk	risk	NOUN
cblr-1782	516	15	of	of	ADP
cblr-1782	516	16	over	over	ADP
cblr-1782	516	17	-	-	PUNCT
cblr-1782	516	18	deterrence	deterrence	NOUN
cblr-1782	516	19	.	.	PUNCT
cblr-1782	517	1	if	if	SCONJ
cblr-1782	517	2	the	the	DET
cblr-1782	517	3	process	process	NOUN
cblr-1782	517	4	for	for	ADP
cblr-1782	517	5	disclosure	disclosure	NOUN
cblr-1782	517	6	and	and	CCONJ
cblr-1782	517	7	approval	approval	NOUN
cblr-1782	517	8	of	of	ADP
cblr-1782	517	9	a	a	DET
cblr-1782	517	10	related	relate	VERB
cblr-1782	517	11	party	party	NOUN
cblr-1782	517	12	transaction	transaction	NOUN
cblr-1782	517	13	is	be	AUX
cblr-1782	517	14	too	too	ADV
cblr-1782	517	15	complicated	complicated	ADJ
cblr-1782	517	16	,	,	PUNCT
cblr-1782	517	17	burdensome	burdensome	ADJ
cblr-1782	517	18	,	,	PUNCT
cblr-1782	517	19	or	or	CCONJ
cblr-1782	517	20	futile	futile	ADJ
cblr-1782	517	21	(	(	PUNCT
cblr-1782	517	22	in	in	ADP
cblr-1782	517	23	the	the	DET
cblr-1782	517	24	sense	sense	NOUN
cblr-1782	517	25	that	that	SCONJ
cblr-1782	517	26	the	the	DET
cblr-1782	517	27	approving	approve	VERB
cblr-1782	517	28	committee	committee	NOUN
cblr-1782	517	29	almost	almost	ADV
cblr-1782	517	30	always	always	ADV
cblr-1782	517	31	rejects	reject	VERB
cblr-1782	517	32	the	the	DET
cblr-1782	517	33	proposed	propose	VERB
cblr-1782	517	34	transaction	transaction	NOUN
cblr-1782	517	35	)	)	PUNCT
cblr-1782	517	36	,	,	PUNCT
cblr-1782	517	37	a	a	DET
cblr-1782	517	38	related	related	ADJ
cblr-1782	517	39	party	party	NOUN
cblr-1782	517	40	who	who	PRON
cblr-1782	517	41	wants	want	VERB
cblr-1782	517	42	to	to	PART
cblr-1782	517	43	pursue	pursue	VERB
cblr-1782	517	44	a	a	DET
cblr-1782	517	45	valueincreasing	valueincreasing	NOUN
cblr-1782	517	46	transaction	transaction	NOUN
cblr-1782	517	47	might	might	AUX
cblr-1782	517	48	decide	decide	VERB
cblr-1782	517	49	not	not	PART
cblr-1782	517	50	to	to	PART
cblr-1782	517	51	proceed	proceed	VERB
cblr-1782	517	52	with	with	ADP
cblr-1782	517	53	it.79	it.79	NOUN
cblr-1782	517	54	third	third	ADV
cblr-1782	517	55	,	,	PUNCT
cblr-1782	517	56	once	once	SCONJ
cblr-1782	517	57	the	the	DET
cblr-1782	517	58	related	related	ADJ
cblr-1782	517	59	party	party	NOUN
cblr-1782	517	60	decides	decide	VERB
cblr-1782	517	61	to	to	PART
cblr-1782	517	62	pursue	pursue	VERB
cblr-1782	517	63	the	the	DET
cblr-1782	517	64	transaction	transaction	NOUN
cblr-1782	517	65	,	,	PUNCT
cblr-1782	517	66	the	the	DET
cblr-1782	517	67	sec	sec	PROPN
cblr-1782	517	68	disclosure	disclosure	NOUN
cblr-1782	517	69	requirements	requirement	NOUN
cblr-1782	517	70	can	can	AUX
cblr-1782	517	71	also	also	ADV
cblr-1782	517	72	affect	affect	VERB
cblr-1782	517	73	the	the	DET
cblr-1782	517	74	related	related	ADJ
cblr-1782	517	75	person	person	NOUN
cblr-1782	517	76	’s	’s	PART
cblr-1782	517	77	disclosure	disclosure	NOUN
cblr-1782	517	78	behavior	behavior	NOUN
cblr-1782	517	79	.	.	PUNCT
cblr-1782	518	1	when	when	SCONJ
cblr-1782	518	2	a	a	DET
cblr-1782	518	3	related	related	ADJ
cblr-1782	518	4	party	party	NOUN
cblr-1782	518	5	expects	expect	VERB
cblr-1782	518	6	that	that	SCONJ
cblr-1782	518	7	the	the	DET
cblr-1782	518	8	approving	approve	VERB
cblr-1782	518	9	committee	committee	NOUN
cblr-1782	518	10	will	will	AUX
cblr-1782	518	11	apply	apply	VERB
cblr-1782	518	12	a	a	DET
cblr-1782	518	13	79	79	NUM
cblr-1782	518	14	for	for	ADP
cblr-1782	518	15	further	further	ADJ
cblr-1782	518	16	discussion	discussion	NOUN
cblr-1782	518	17	of	of	ADP
cblr-1782	518	18	the	the	DET
cblr-1782	518	19	over	over	ADP
cblr-1782	518	20	-	-	PUNCT
cblr-1782	518	21	deterrence	deterrence	NOUN
cblr-1782	518	22	effect	effect	NOUN
cblr-1782	518	23	,	,	PUNCT
cblr-1782	518	24	see	see	VERB
cblr-1782	518	25	infra	infra	NOUN
cblr-1782	518	26	part	part	NOUN
cblr-1782	518	27	iv.c.possible	iv.c.possible	ADJ
cblr-1782	518	28	objections	objection	NOUN
cblr-1782	518	29	to	to	ADP
cblr-1782	518	30	the	the	DET
cblr-1782	518	31	proposal	proposal	NOUN
cblr-1782	518	32	.	.	PUNCT
cblr-1782	519	1	min	min	NOUN
cblr-1782	519	2	–	–	PUNCT
cblr-1782	519	3	final	final	ADJ
cblr-1782	519	4	696	696	NUM
cblr-1782	519	5	columbia	columbia	PROPN
cblr-1782	519	6	business	business	NOUN
cblr-1782	519	7	law	law	NOUN
cblr-1782	519	8	review	review	NOUN
cblr-1782	520	1	[	[	X
cblr-1782	520	2	vol	vol	NOUN
cblr-1782	520	3	.	.	PUNCT
cblr-1782	520	4	2014	2014	NUM
cblr-1782	520	5	stricter	strict	ADJ
cblr-1782	520	6	standard	standard	NOUN
cblr-1782	520	7	for	for	ADP
cblr-1782	520	8	approval	approval	NOUN
cblr-1782	520	9	,	,	PUNCT
cblr-1782	520	10	the	the	DET
cblr-1782	520	11	related	related	ADJ
cblr-1782	520	12	party	party	NOUN
cblr-1782	520	13	may	may	AUX
cblr-1782	520	14	decide	decide	VERB
cblr-1782	520	15	not	not	PART
cblr-1782	520	16	to	to	PART
cblr-1782	520	17	disclose	disclose	VERB
cblr-1782	520	18	the	the	DET
cblr-1782	520	19	transaction	transaction	NOUN
cblr-1782	520	20	at	at	ADV
cblr-1782	520	21	all	all	ADV
cblr-1782	520	22	,	,	PUNCT
cblr-1782	520	23	believing	believe	VERB
cblr-1782	520	24	,	,	PUNCT
cblr-1782	520	25	either	either	CCONJ
cblr-1782	520	26	correctly	correctly	ADV
cblr-1782	520	27	or	or	CCONJ
cblr-1782	520	28	incorrectly	incorrectly	ADV
cblr-1782	520	29	,	,	PUNCT
cblr-1782	520	30	that	that	SCONJ
cblr-1782	520	31	the	the	DET
cblr-1782	520	32	transaction	transaction	NOUN
cblr-1782	520	33	is	be	AUX
cblr-1782	520	34	fair	fair	ADJ
cblr-1782	520	35	.	.	PUNCT
cblr-1782	521	1	when	when	SCONJ
cblr-1782	521	2	a	a	DET
cblr-1782	521	3	related	related	ADJ
cblr-1782	521	4	party	party	NOUN
cblr-1782	521	5	does	do	AUX
cblr-1782	521	6	not	not	PART
cblr-1782	521	7	disclose	disclose	VERB
cblr-1782	521	8	an	an	DET
cblr-1782	521	9	interested	interested	ADJ
cblr-1782	521	10	transaction	transaction	NOUN
cblr-1782	521	11	to	to	ADP
cblr-1782	521	12	the	the	DET
cblr-1782	521	13	approving	approve	VERB
cblr-1782	521	14	committee	committee	NOUN
cblr-1782	521	15	,	,	PUNCT
cblr-1782	521	16	it	it	PRON
cblr-1782	521	17	is	be	AUX
cblr-1782	521	18	a	a	DET
cblr-1782	521	19	violation	violation	NOUN
cblr-1782	521	20	of	of	ADP
cblr-1782	521	21	sec	sec	PROPN
cblr-1782	521	22	regulation	regulation	NOUN
cblr-1782	521	23	s	s	PROPN
cblr-1782	521	24	-	-	PUNCT
cblr-1782	521	25	k	k	PROPN
cblr-1782	521	26	item	item	NOUN
cblr-1782	521	27	404(a	404(a	PROPN
cblr-1782	521	28	)	)	PUNCT
cblr-1782	521	29	only	only	ADV
cblr-1782	521	30	if	if	SCONJ
cblr-1782	521	31	the	the	DET
cblr-1782	521	32	transaction	transaction	NOUN
cblr-1782	521	33	is	be	AUX
cblr-1782	521	34	“	"	PUNCT
cblr-1782	521	35	material	material	NOUN
cblr-1782	521	36	.	.	PUNCT
cblr-1782	521	37	”	"	PUNCT
cblr-1782	522	1	even	even	ADV
cblr-1782	522	2	so	so	ADV
cblr-1782	522	3	,	,	PUNCT
cblr-1782	522	4	based	base	VERB
cblr-1782	522	5	on	on	ADP
cblr-1782	522	6	the	the	DET
cblr-1782	522	7	state	state	NOUN
cblr-1782	522	8	safe	safe	ADJ
cblr-1782	522	9	harbor	harbor	NOUN
cblr-1782	522	10	provision	provision	NOUN
cblr-1782	522	11	,	,	PUNCT
cblr-1782	522	12	if	if	SCONJ
cblr-1782	522	13	the	the	DET
cblr-1782	522	14	related	relate	VERB
cblr-1782	522	15	party	party	NOUN
cblr-1782	522	16	transaction	transaction	NOUN
cblr-1782	522	17	is	be	AUX
cblr-1782	522	18	deemed	deem	VERB
cblr-1782	522	19	fair	fair	ADJ
cblr-1782	522	20	,	,	PUNCT
cblr-1782	522	21	it	it	PRON
cblr-1782	522	22	will	will	AUX
cblr-1782	522	23	be	be	AUX
cblr-1782	522	24	valid	valid	ADJ
cblr-1782	522	25	under	under	ADP
cblr-1782	522	26	corporate	corporate	ADJ
cblr-1782	522	27	law.80	law.80	ADV
cblr-1782	522	28	in	in	ADP
cblr-1782	522	29	such	such	DET
cblr-1782	522	30	a	a	DET
cblr-1782	522	31	case	case	NOUN
cblr-1782	522	32	,	,	PUNCT
cblr-1782	522	33	the	the	DET
cblr-1782	522	34	directors	director	NOUN
cblr-1782	522	35	bear	bear	VERB
cblr-1782	522	36	the	the	DET
cblr-1782	522	37	burden	burden	NOUN
cblr-1782	522	38	of	of	ADP
cblr-1782	522	39	proving	prove	VERB
cblr-1782	522	40	the	the	DET
cblr-1782	522	41	fairness	fairness	NOUN
cblr-1782	522	42	of	of	ADP
cblr-1782	522	43	the	the	DET
cblr-1782	522	44	transactions	transaction	NOUN
cblr-1782	522	45	in	in	ADP
cblr-1782	522	46	court	court	NOUN
cblr-1782	522	47	.	.	PUNCT
cblr-1782	523	1	not	not	PART
cblr-1782	523	2	only	only	ADV
cblr-1782	523	3	is	be	AUX
cblr-1782	523	4	it	it	PRON
cblr-1782	523	5	very	very	ADV
cblr-1782	523	6	difficult	difficult	ADJ
cblr-1782	523	7	for	for	SCONJ
cblr-1782	523	8	the	the	DET
cblr-1782	523	9	directors	director	NOUN
cblr-1782	523	10	to	to	PART
cblr-1782	523	11	win	win	VERB
cblr-1782	523	12	the	the	DET
cblr-1782	523	13	case	case	NOUN
cblr-1782	523	14	,	,	PUNCT
cblr-1782	523	15	but	but	CCONJ
cblr-1782	523	16	because	because	SCONJ
cblr-1782	523	17	duty	duty	NOUN
cblr-1782	523	18	of	of	ADP
cblr-1782	523	19	loyalty	loyalty	NOUN
cblr-1782	523	20	violations	violation	NOUN
cblr-1782	523	21	are	be	AUX
cblr-1782	523	22	usually	usually	ADV
cblr-1782	523	23	excluded	exclude	VERB
cblr-1782	523	24	from	from	ADP
cblr-1782	523	25	directors	director	NOUN
cblr-1782	523	26	’	'	PUNCT
cblr-1782	523	27	indemnification	indemnification	NOUN
cblr-1782	523	28	,	,	PUNCT
cblr-1782	523	29	related	related	ADJ
cblr-1782	523	30	parties	party	NOUN
cblr-1782	523	31	are	be	AUX
cblr-1782	523	32	likely	likely	ADJ
cblr-1782	523	33	to	to	PART
cblr-1782	523	34	end	end	VERB
cblr-1782	523	35	up	up	ADP
cblr-1782	523	36	paying	pay	VERB
cblr-1782	523	37	for	for	ADP
cblr-1782	523	38	the	the	DET
cblr-1782	523	39	litigation	litigation	NOUN
cblr-1782	523	40	out	out	ADP
cblr-1782	523	41	of	of	ADP
cblr-1782	523	42	their	their	PRON
cblr-1782	523	43	own	own	ADJ
cblr-1782	523	44	pockets	pocket	NOUN
cblr-1782	523	45	.	.	PUNCT
cblr-1782	524	1	conversely	conversely	ADV
cblr-1782	524	2	,	,	PUNCT
cblr-1782	524	3	if	if	SCONJ
cblr-1782	524	4	a	a	DET
cblr-1782	524	5	related	relate	VERB
cblr-1782	524	6	party	party	NOUN
cblr-1782	524	7	transaction	transaction	NOUN
cblr-1782	524	8	is	be	AUX
cblr-1782	524	9	not	not	PART
cblr-1782	524	10	material	material	ADJ
cblr-1782	524	11	,	,	PUNCT
cblr-1782	524	12	nondisclosure	nondisclosure	NOUN
cblr-1782	524	13	of	of	ADP
cblr-1782	524	14	the	the	DET
cblr-1782	524	15	transaction	transaction	NOUN
cblr-1782	524	16	violates	violate	VERB
cblr-1782	524	17	neither	neither	CCONJ
cblr-1782	524	18	the	the	DET
cblr-1782	524	19	sec	sec	PROPN
cblr-1782	524	20	regulation	regulation	NOUN
cblr-1782	524	21	nor	nor	CCONJ
cblr-1782	524	22	corporate	corporate	ADJ
cblr-1782	524	23	law	law	NOUN
cblr-1782	524	24	.	.	PUNCT
cblr-1782	525	1	when	when	SCONJ
cblr-1782	525	2	a	a	DET
cblr-1782	525	3	related	related	ADJ
cblr-1782	525	4	person	person	NOUN
cblr-1782	525	5	chooses	choose	VERB
cblr-1782	525	6	not	not	PART
cblr-1782	525	7	to	to	PART
cblr-1782	525	8	disclose	disclose	VERB
cblr-1782	525	9	a	a	DET
cblr-1782	525	10	related	related	ADJ
cblr-1782	525	11	party	party	NOUN
cblr-1782	525	12	transaction	transaction	NOUN
cblr-1782	525	13	,	,	PUNCT
cblr-1782	525	14	the	the	DET
cblr-1782	525	15	question	question	NOUN
cblr-1782	525	16	of	of	ADP
cblr-1782	525	17	its	its	PRON
cblr-1782	525	18	fairness	fairness	NOUN
cblr-1782	525	19	is	be	AUX
cblr-1782	525	20	determined	determine	VERB
cblr-1782	525	21	only	only	ADV
cblr-1782	525	22	when	when	SCONJ
cblr-1782	525	23	the	the	DET
cblr-1782	525	24	transaction	transaction	NOUN
cblr-1782	525	25	is	be	AUX
cblr-1782	525	26	challenged	challenge	VERB
cblr-1782	525	27	.	.	PUNCT
cblr-1782	526	1	if	if	SCONJ
cblr-1782	526	2	more	more	ADJ
cblr-1782	526	3	problematic	problematic	ADJ
cblr-1782	526	4	transactions	transaction	NOUN
cblr-1782	526	5	are	be	AUX
cblr-1782	526	6	executed	execute	VERB
cblr-1782	526	7	but	but	CCONJ
cblr-1782	526	8	not	not	PART
cblr-1782	526	9	disclosed	disclose	VERB
cblr-1782	526	10	under	under	ADP
cblr-1782	526	11	the	the	DET
cblr-1782	526	12	excuse	excuse	NOUN
cblr-1782	526	13	of	of	ADP
cblr-1782	526	14	either	either	PRON
cblr-1782	526	15	being	be	AUX
cblr-1782	526	16	“	"	PUNCT
cblr-1782	526	17	nonmaterial	nonmaterial	ADJ
cblr-1782	526	18	,	,	PUNCT
cblr-1782	526	19	”	"	PUNCT
cblr-1782	526	20	or	or	CCONJ
cblr-1782	526	21	“	"	PUNCT
cblr-1782	526	22	fair	fair	ADJ
cblr-1782	526	23	,	,	PUNCT
cblr-1782	526	24	”	"	PUNCT
cblr-1782	526	25	much	much	ADJ
cblr-1782	526	26	of	of	ADP
cblr-1782	526	27	the	the	DET
cblr-1782	526	28	deterrence	deterrence	NOUN
cblr-1782	526	29	and	and	CCONJ
cblr-1782	526	30	screening	screening	NOUN
cblr-1782	526	31	effect	effect	NOUN
cblr-1782	526	32	can	can	AUX
cblr-1782	526	33	be	be	AUX
cblr-1782	526	34	lost	lose	VERB
cblr-1782	526	35	.	.	PUNCT
cblr-1782	527	1	thus	thus	ADV
cblr-1782	527	2	,	,	PUNCT
cblr-1782	527	3	under	under	ADP
cblr-1782	527	4	the	the	DET
cblr-1782	527	5	current	current	ADJ
cblr-1782	527	6	regulatory	regulatory	ADJ
cblr-1782	527	7	regime	regime	NOUN
cblr-1782	527	8	on	on	ADP
cblr-1782	527	9	related	related	ADJ
cblr-1782	527	10	party	party	NOUN
cblr-1782	527	11	transactions	transaction	NOUN
cblr-1782	527	12	,	,	PUNCT
cblr-1782	527	13	if	if	SCONJ
cblr-1782	527	14	each	each	PRON
cblr-1782	527	15	of	of	ADP
cblr-1782	527	16	the	the	DET
cblr-1782	527	17	courts	court	NOUN
cblr-1782	527	18	’	'	PUNCT
cblr-1782	527	19	implementation	implementation	NOUN
cblr-1782	527	20	of	of	ADP
cblr-1782	527	21	safe	safe	ADJ
cblr-1782	527	22	harbor	harbor	NOUN
cblr-1782	527	23	provisions	provision	NOUN
cblr-1782	527	24	in	in	ADP
cblr-1782	527	25	state	state	NOUN
cblr-1782	527	26	corporate	corporate	ADJ
cblr-1782	527	27	law	law	NOUN
cblr-1782	527	28	,	,	PUNCT
cblr-1782	527	29	and	and	CCONJ
cblr-1782	527	30	the	the	DET
cblr-1782	527	31	sec	sec	PROPN
cblr-1782	527	32	’s	’s	PART
cblr-1782	527	33	regulation	regulation	NOUN
cblr-1782	527	34	on	on	ADP
cblr-1782	527	35	disclosure	disclosure	NOUN
cblr-1782	527	36	work	work	NOUN
cblr-1782	527	37	effectively	effectively	ADV
cblr-1782	527	38	,	,	PUNCT
cblr-1782	527	39	there	there	PRON
cblr-1782	527	40	can	can	AUX
cblr-1782	527	41	be	be	AUX
cblr-1782	527	42	synergy	synergy	NOUN
cblr-1782	527	43	in	in	ADP
cblr-1782	527	44	policing	police	VERB
cblr-1782	527	45	related	relate	VERB
cblr-1782	527	46	party	party	NOUN
cblr-1782	527	47	transactions	transaction	NOUN
cblr-1782	527	48	.	.	PUNCT
cblr-1782	528	1	incentives	incentive	NOUN
cblr-1782	528	2	would	would	AUX
cblr-1782	528	3	be	be	AUX
cblr-1782	528	4	created	create	VERB
cblr-1782	528	5	for	for	ADP
cblr-1782	528	6	the	the	DET
cblr-1782	528	7	related	related	ADJ
cblr-1782	528	8	party	party	NOUN
cblr-1782	528	9	to	to	PART
cblr-1782	528	10	make	make	VERB
cblr-1782	528	11	the	the	DET
cblr-1782	528	12	ex	ex	PROPN
cblr-1782	528	13	ante	ante	NOUN
cblr-1782	528	14	disclosure	disclosure	NOUN
cblr-1782	528	15	contemplated	contemplate	VERB
cblr-1782	528	16	by	by	ADP
cblr-1782	528	17	state	state	NOUN
cblr-1782	528	18	corporate	corporate	ADJ
cblr-1782	528	19	laws	law	NOUN
cblr-1782	528	20	(	(	PUNCT
cblr-1782	528	21	e.g.	e.g.	ADV
cblr-1782	528	22	dgcl	dgcl	NOUN
cblr-1782	528	23	section	section	NOUN
cblr-1782	528	24	144	144	NUM
cblr-1782	528	25	)	)	PUNCT
cblr-1782	528	26	,	,	PUNCT
cblr-1782	528	27	by	by	ADP
cblr-1782	528	28	virtue	virtue	NOUN
cblr-1782	528	29	of	of	ADP
cblr-1782	528	30	the	the	DET
cblr-1782	528	31	fact	fact	NOUN
cblr-1782	528	32	that	that	SCONJ
cblr-1782	528	33	the	the	DET
cblr-1782	528	34	transaction	transaction	NOUN
cblr-1782	528	35	may	may	AUX
cblr-1782	528	36	have	have	AUX
cblr-1782	528	37	to	to	PART
cblr-1782	528	38	be	be	AUX
cblr-1782	528	39	disclosed	disclose	VERB
cblr-1782	528	40	ex	ex	PRON
cblr-1782	528	41	post	post	NOUN
cblr-1782	528	42	in	in	ADP
cblr-1782	528	43	a	a	DET
cblr-1782	528	44	proxy	proxy	ADJ
cblr-1782	528	45	statement	statement	NOUN
cblr-1782	528	46	or	or	CCONJ
cblr-1782	528	47	10	10	NUM
cblr-1782	528	48	-	-	PUNCT
cblr-1782	528	49	k	k	NOUN
cblr-1782	528	50	pursuant	pursuant	NOUN
cblr-1782	528	51	to	to	PART
cblr-1782	528	52	item	item	NOUN
cblr-1782	528	53	404(a	404(a	PROPN
cblr-1782	528	54	)	)	PUNCT
cblr-1782	528	55	of	of	ADP
cblr-1782	528	56	regulation	regulation	NOUN
cblr-1782	528	57	s	s	NOUN
cblr-1782	528	58	-	-	NOUN
cblr-1782	528	59	k.	k.	NOUN
cblr-1782	528	60	in	in	ADP
cblr-1782	528	61	turn	turn	NOUN
cblr-1782	528	62	,	,	PUNCT
cblr-1782	528	63	it	it	PRON
cblr-1782	528	64	would	would	AUX
cblr-1782	528	65	affect	affect	VERB
cblr-1782	528	66	the	the	DET
cblr-1782	528	67	behavior	behavior	NOUN
cblr-1782	528	68	of	of	ADP
cblr-1782	528	69	the	the	DET
cblr-1782	528	70	company	company	NOUN
cblr-1782	528	71	and	and	CCONJ
cblr-1782	528	72	its	its	PRON
cblr-1782	528	73	insiders	insider	NOUN
cblr-1782	528	74	by	by	ADP
cblr-1782	528	75	making	make	VERB
cblr-1782	528	76	them	they	PRON
cblr-1782	528	77	more	more	ADV
cblr-1782	528	78	cautious	cautious	ADJ
cblr-1782	528	79	about	about	ADP
cblr-1782	528	80	related	related	ADJ
cblr-1782	528	81	party	party	NOUN
cblr-1782	528	82	80	80	NUM
cblr-1782	528	83	e.g.	e.g.	ADJ
cblr-1782	528	84	,	,	PUNCT
cblr-1782	528	85	del	del	PROPN
cblr-1782	528	86	.	.	PROPN
cblr-1782	528	87	code	code	PROPN
cblr-1782	528	88	ann	ann	PROPN
cblr-1782	528	89	.	.	PUNCT
cblr-1782	529	1	tit	tit	PROPN
cblr-1782	529	2	.	.	PROPN
cblr-1782	530	1	8	8	NUM
cblr-1782	530	2	,	,	PUNCT
cblr-1782	530	3	§	§	NOUN
cblr-1782	530	4	144	144	NUM
cblr-1782	530	5	(	(	PUNCT
cblr-1782	530	6	2010	2010	NUM
cblr-1782	530	7	)	)	PUNCT
cblr-1782	530	8	.	.	PUNCT
cblr-1782	531	1	(	(	PUNCT
cblr-1782	531	2	“	"	PUNCT
cblr-1782	531	3	the	the	DET
cblr-1782	531	4	contract	contract	NOUN
cblr-1782	531	5	or	or	CCONJ
cblr-1782	531	6	transaction	transaction	NOUN
cblr-1782	531	7	is	be	AUX
cblr-1782	531	8	fair	fair	ADJ
cblr-1782	531	9	as	as	ADP
cblr-1782	531	10	to	to	ADP
cblr-1782	531	11	the	the	DET
cblr-1782	531	12	corporation	corporation	NOUN
cblr-1782	531	13	as	as	ADP
cblr-1782	531	14	of	of	ADP
cblr-1782	531	15	the	the	DET
cblr-1782	531	16	time	time	NOUN
cblr-1782	531	17	it	it	PRON
cblr-1782	531	18	is	be	AUX
cblr-1782	531	19	authorized	authorize	VERB
cblr-1782	531	20	,	,	PUNCT
cblr-1782	531	21	approved	approve	VERB
cblr-1782	531	22	or	or	CCONJ
cblr-1782	531	23	ratified	ratify	VERB
cblr-1782	531	24	,	,	PUNCT
cblr-1782	531	25	by	by	ADP
cblr-1782	531	26	the	the	DET
cblr-1782	531	27	board	board	NOUN
cblr-1782	531	28	of	of	ADP
cblr-1782	531	29	directors	director	NOUN
cblr-1782	531	30	,	,	PUNCT
cblr-1782	531	31	a	a	DET
cblr-1782	531	32	committee	committee	NOUN
cblr-1782	531	33	or	or	CCONJ
cblr-1782	531	34	the	the	DET
cblr-1782	531	35	stockholders	stockholder	NOUN
cblr-1782	531	36	.	.	PUNCT
cblr-1782	531	37	”	"	PUNCT
cblr-1782	531	38	)	)	PUNCT
cblr-1782	531	39	.	.	PUNCT
cblr-1782	532	1	min	min	NOUN
cblr-1782	532	2	–	–	PUNCT
cblr-1782	532	3	final	final	ADJ
cblr-1782	532	4	no	no	NOUN
cblr-1782	532	5	.	.	PUNCT
cblr-1782	533	1	3:663	3:663	NUM
cblr-1782	533	2	]	]	X
cblr-1782	533	3	cooperative	cooperative	ADJ
cblr-1782	533	4	policing	policing	NOUN
cblr-1782	533	5	of	of	ADP
cblr-1782	533	6	rpts	rpt	NOUN
cblr-1782	533	7	697	697	NUM
cblr-1782	533	8	transactions	transaction	NOUN
cblr-1782	533	9	,	,	PUNCT
cblr-1782	533	10	in	in	ADP
cblr-1782	533	11	contrast	contrast	NOUN
cblr-1782	533	12	to	to	ADP
cblr-1782	533	13	a	a	DET
cblr-1782	533	14	world	world	NOUN
cblr-1782	533	15	in	in	ADP
cblr-1782	533	16	which	which	PRON
cblr-1782	533	17	there	there	PRON
cblr-1782	533	18	were	be	VERB
cblr-1782	533	19	only	only	ADV
cblr-1782	533	20	state	state	NOUN
cblr-1782	533	21	law	law	NOUN
cblr-1782	533	22	safe	safe	ADJ
cblr-1782	533	23	harbor	harbor	NOUN
cblr-1782	533	24	provisions	provision	NOUN
cblr-1782	533	25	,	,	PUNCT
cblr-1782	533	26	or	or	CCONJ
cblr-1782	533	27	the	the	DET
cblr-1782	533	28	sec	sec	PROPN
cblr-1782	533	29	item	item	NOUN
cblr-1782	533	30	404(a	404(a	PROPN
cblr-1782	533	31	)	)	PUNCT
cblr-1782	533	32	,	,	PUNCT
cblr-1782	533	33	but	but	CCONJ
cblr-1782	533	34	not	not	PART
cblr-1782	533	35	both	both	PRON
cblr-1782	533	36	.	.	PUNCT
cblr-1782	534	1	in	in	ADP
cblr-1782	534	2	the	the	DET
cblr-1782	534	3	following	follow	VERB
cblr-1782	534	4	part	part	PROPN
cblr-1782	534	5	iii	iii	NOUN
cblr-1782	534	6	,	,	PUNCT
cblr-1782	534	7	i	i	PRON
cblr-1782	534	8	present	present	VERB
cblr-1782	534	9	empirical	empirical	ADJ
cblr-1782	534	10	evidence	evidence	NOUN
cblr-1782	534	11	on	on	ADP
cblr-1782	534	12	how	how	SCONJ
cblr-1782	534	13	companies	company	NOUN
cblr-1782	534	14	abide	abide	VERB
cblr-1782	534	15	by	by	ADP
cblr-1782	534	16	the	the	DET
cblr-1782	534	17	sec	sec	PROPN
cblr-1782	534	18	disclosure	disclosure	NOUN
cblr-1782	534	19	requirements	requirement	NOUN
cblr-1782	534	20	to	to	PART
cblr-1782	534	21	evaluate	evaluate	VERB
cblr-1782	534	22	the	the	DET
cblr-1782	534	23	effectiveness	effectiveness	NOUN
cblr-1782	534	24	of	of	ADP
cblr-1782	534	25	the	the	DET
cblr-1782	534	26	current	current	ADJ
cblr-1782	534	27	regulations	regulation	NOUN
cblr-1782	534	28	.	.	PUNCT
cblr-1782	535	1	iii	iii	X
cblr-1782	535	2	.	.	PUNCT
cblr-1782	535	3	empirical	empirical	ADJ
cblr-1782	535	4	analysis	analysis	NOUN
cblr-1782	535	5	of	of	ADP
cblr-1782	535	6	disclosure	disclosure	NOUN
cblr-1782	535	7	practices	practice	VERB
cblr-1782	535	8	few	few	ADJ
cblr-1782	535	9	details	detail	NOUN
cblr-1782	535	10	on	on	ADP
cblr-1782	535	11	how	how	SCONJ
cblr-1782	535	12	corporations	corporation	NOUN
cblr-1782	535	13	engage	engage	VERB
cblr-1782	535	14	in	in	ADP
cblr-1782	535	15	related	related	ADJ
cblr-1782	535	16	party	party	NOUN
cblr-1782	535	17	transactions	transaction	NOUN
cblr-1782	535	18	are	be	AUX
cblr-1782	535	19	known	know	VERB
cblr-1782	535	20	;	;	PUNCT
cblr-1782	535	21	the	the	DET
cblr-1782	535	22	types	type	NOUN
cblr-1782	535	23	,	,	PUNCT
cblr-1782	535	24	frequencies	frequency	NOUN
cblr-1782	535	25	,	,	PUNCT
cblr-1782	535	26	and	and	CCONJ
cblr-1782	535	27	sizes	size	NOUN
cblr-1782	535	28	of	of	ADP
cblr-1782	535	29	related	related	ADJ
cblr-1782	535	30	party	party	NOUN
cblr-1782	535	31	transactions	transaction	NOUN
cblr-1782	535	32	are	be	AUX
cblr-1782	535	33	relatively	relatively	ADV
cblr-1782	535	34	under	under	ADV
cblr-1782	535	35	-	-	PUNCT
cblr-1782	535	36	explored	explore	VERB
cblr-1782	535	37	.	.	PUNCT
cblr-1782	536	1	one	one	NUM
cblr-1782	536	2	good	good	ADJ
cblr-1782	536	3	source	source	NOUN
cblr-1782	536	4	of	of	ADP
cblr-1782	536	5	information	information	NOUN
cblr-1782	536	6	for	for	ADP
cblr-1782	536	7	those	those	DET
cblr-1782	536	8	details	detail	NOUN
cblr-1782	536	9	is	be	AUX
cblr-1782	536	10	the	the	DET
cblr-1782	536	11	breach	breach	NOUN
cblr-1782	536	12	of	of	ADP
cblr-1782	536	13	duty	duty	NOUN
cblr-1782	536	14	of	of	ADP
cblr-1782	536	15	loyalty	loyalty	NOUN
cblr-1782	536	16	cases	case	NOUN
cblr-1782	536	17	.	.	PUNCT
cblr-1782	537	1	court	court	NOUN
cblr-1782	537	2	decisions	decision	NOUN
cblr-1782	537	3	provide	provide	VERB
cblr-1782	537	4	detailed	detailed	ADJ
cblr-1782	537	5	facts	fact	NOUN
cblr-1782	537	6	of	of	ADP
cblr-1782	537	7	each	each	DET
cblr-1782	537	8	transaction	transaction	NOUN
cblr-1782	537	9	,	,	PUNCT
cblr-1782	537	10	and	and	CCONJ
cblr-1782	537	11	by	by	ADP
cblr-1782	537	12	examining	examine	VERB
cblr-1782	537	13	them	they	PRON
cblr-1782	537	14	we	we	PRON
cblr-1782	537	15	can	can	AUX
cblr-1782	537	16	learn	learn	VERB
cblr-1782	537	17	a	a	DET
cblr-1782	537	18	lot	lot	NOUN
cblr-1782	537	19	about	about	ADP
cblr-1782	537	20	the	the	DET
cblr-1782	537	21	challenged	challenge	VERB
cblr-1782	537	22	transaction	transaction	NOUN
cblr-1782	537	23	.	.	PUNCT
cblr-1782	538	1	the	the	DET
cblr-1782	538	2	obvious	obvious	ADJ
cblr-1782	538	3	problem	problem	NOUN
cblr-1782	538	4	,	,	PUNCT
cblr-1782	538	5	however	however	ADV
cblr-1782	538	6	,	,	PUNCT
cblr-1782	538	7	is	be	AUX
cblr-1782	538	8	that	that	SCONJ
cblr-1782	538	9	because	because	SCONJ
cblr-1782	538	10	the	the	DET
cblr-1782	538	11	courts	court	NOUN
cblr-1782	538	12	are	be	AUX
cblr-1782	538	13	only	only	ADV
cblr-1782	538	14	provided	provide	VERB
cblr-1782	538	15	the	the	DET
cblr-1782	538	16	opportunity	opportunity	NOUN
cblr-1782	538	17	to	to	PART
cblr-1782	538	18	observe	observe	VERB
cblr-1782	538	19	those	those	DET
cblr-1782	538	20	transactions	transaction	NOUN
cblr-1782	538	21	that	that	PRON
cblr-1782	538	22	are	be	AUX
cblr-1782	538	23	accused	accuse	VERB
cblr-1782	538	24	of	of	ADP
cblr-1782	538	25	being	be	AUX
cblr-1782	538	26	harmful	harmful	ADJ
cblr-1782	538	27	to	to	ADP
cblr-1782	538	28	the	the	DET
cblr-1782	538	29	corporation	corporation	NOUN
cblr-1782	538	30	,	,	PUNCT
cblr-1782	538	31	there	there	PRON
cblr-1782	538	32	could	could	AUX
cblr-1782	538	33	be	be	AUX
cblr-1782	538	34	a	a	DET
cblr-1782	538	35	selection	selection	NOUN
cblr-1782	538	36	bias	bias	NOUN
cblr-1782	538	37	problem	problem	NOUN
cblr-1782	538	38	.	.	PUNCT
cblr-1782	539	1	presumably	presumably	ADV
cblr-1782	539	2	,	,	PUNCT
cblr-1782	539	3	if	if	SCONJ
cblr-1782	539	4	a	a	DET
cblr-1782	539	5	related	relate	VERB
cblr-1782	539	6	party	party	NOUN
cblr-1782	539	7	transaction	transaction	NOUN
cblr-1782	539	8	is	be	AUX
cblr-1782	539	9	beneficial	beneficial	ADJ
cblr-1782	539	10	(	(	PUNCT
cblr-1782	539	11	or	or	CCONJ
cblr-1782	539	12	is	be	AUX
cblr-1782	539	13	understood	understand	VERB
cblr-1782	539	14	to	to	PART
cblr-1782	539	15	be	be	AUX
cblr-1782	539	16	beneficial	beneficial	ADJ
cblr-1782	539	17	)	)	PUNCT
cblr-1782	539	18	to	to	ADP
cblr-1782	539	19	the	the	DET
cblr-1782	539	20	corporation	corporation	NOUN
cblr-1782	539	21	,	,	PUNCT
cblr-1782	539	22	it	it	PRON
cblr-1782	539	23	is	be	AUX
cblr-1782	539	24	less	less	ADV
cblr-1782	539	25	likely	likely	ADJ
cblr-1782	539	26	to	to	PART
cblr-1782	539	27	be	be	AUX
cblr-1782	539	28	challenged	challenge	VERB
cblr-1782	539	29	in	in	ADP
cblr-1782	539	30	court	court	NOUN
cblr-1782	539	31	.	.	PUNCT
cblr-1782	540	1	conversely	conversely	ADV
cblr-1782	540	2	,	,	PUNCT
cblr-1782	540	3	certain	certain	ADJ
cblr-1782	540	4	harmful	harmful	ADJ
cblr-1782	540	5	transactions	transaction	NOUN
cblr-1782	540	6	can	can	AUX
cblr-1782	540	7	slip	slip	VERB
cblr-1782	540	8	through	through	ADP
cblr-1782	540	9	the	the	DET
cblr-1782	540	10	cracks	crack	NOUN
cblr-1782	540	11	and	and	CCONJ
cblr-1782	540	12	be	be	AUX
cblr-1782	540	13	implemented	implement	VERB
cblr-1782	540	14	without	without	ADP
cblr-1782	540	15	being	be	AUX
cblr-1782	540	16	challenged	challenge	VERB
cblr-1782	540	17	in	in	ADP
cblr-1782	540	18	court	court	NOUN
cblr-1782	540	19	.	.	PUNCT
cblr-1782	541	1	another	another	DET
cblr-1782	541	2	important	important	ADJ
cblr-1782	541	3	source	source	NOUN
cblr-1782	541	4	of	of	ADP
cblr-1782	541	5	information	information	NOUN
cblr-1782	541	6	is	be	AUX
cblr-1782	541	7	the	the	DET
cblr-1782	541	8	set	set	NOUN
cblr-1782	541	9	of	of	ADP
cblr-1782	541	10	disclosures	disclosure	NOUN
cblr-1782	541	11	under	under	ADP
cblr-1782	541	12	the	the	DET
cblr-1782	541	13	federal	federal	ADJ
cblr-1782	541	14	securities	security	NOUN
cblr-1782	541	15	regulations	regulation	NOUN
cblr-1782	541	16	.	.	PUNCT
cblr-1782	542	1	as	as	SCONJ
cblr-1782	542	2	discussed	discuss	VERB
cblr-1782	542	3	in	in	ADP
cblr-1782	542	4	part	part	PROPN
cblr-1782	542	5	ii	ii	PROPN
cblr-1782	542	6	,	,	PUNCT
cblr-1782	542	7	in	in	ADP
cblr-1782	542	8	2006	2006	NUM
cblr-1782	542	9	,	,	PUNCT
cblr-1782	542	10	the	the	DET
cblr-1782	542	11	sec	sec	PROPN
cblr-1782	542	12	imposed	impose	VERB
cblr-1782	542	13	additional	additional	ADJ
cblr-1782	542	14	requirements	requirement	NOUN
cblr-1782	542	15	on	on	ADP
cblr-1782	542	16	disclosing	disclose	VERB
cblr-1782	542	17	related	relate	VERB
cblr-1782	542	18	party	party	NOUN
cblr-1782	542	19	transactions	transaction	NOUN
cblr-1782	542	20	.	.	PUNCT
cblr-1782	543	1	each	each	DET
cblr-1782	543	2	publicly	publicly	ADV
cblr-1782	543	3	traded	trade	VERB
cblr-1782	543	4	corporation	corporation	NOUN
cblr-1782	543	5	is	be	AUX
cblr-1782	543	6	required	require	VERB
cblr-1782	543	7	to	to	ADP
cblr-1782	543	8	(	(	PUNCT
cblr-1782	543	9	1	1	X
cblr-1782	543	10	)	)	PUNCT
cblr-1782	543	11	adopt	adopt	NOUN
cblr-1782	543	12	(	(	PUNCT
cblr-1782	543	13	and	and	CCONJ
cblr-1782	543	14	disclose	disclose	VERB
cblr-1782	543	15	)	)	PUNCT
cblr-1782	543	16	a	a	DET
cblr-1782	543	17	policy	policy	NOUN
cblr-1782	543	18	and	and	CCONJ
cblr-1782	543	19	procedural	procedural	ADJ
cblr-1782	543	20	guidelines	guideline	NOUN
cblr-1782	543	21	for	for	ADP
cblr-1782	543	22	reviewing	review	VERB
cblr-1782	543	23	related	relate	VERB
cblr-1782	543	24	party	party	NOUN
cblr-1782	543	25	transactions	transaction	NOUN
cblr-1782	543	26	,	,	PUNCT
cblr-1782	543	27	as	as	ADV
cblr-1782	543	28	well	well	ADV
cblr-1782	543	29	as	as	ADP
cblr-1782	543	30	(	(	PUNCT
cblr-1782	543	31	2	2	X
cblr-1782	543	32	)	)	PUNCT
cblr-1782	543	33	disclose	disclose	VERB
cblr-1782	543	34	relevant	relevant	ADJ
cblr-1782	543	35	information	information	NOUN
cblr-1782	543	36	about	about	ADP
cblr-1782	543	37	approved	approve	VERB
cblr-1782	543	38	related	relate	VERB
cblr-1782	543	39	party	party	NOUN
cblr-1782	543	40	transactions	transaction	NOUN
cblr-1782	543	41	in	in	ADP
cblr-1782	543	42	its	its	PRON
cblr-1782	543	43	annual	annual	ADJ
cblr-1782	543	44	report	report	NOUN
cblr-1782	543	45	or	or	CCONJ
cblr-1782	543	46	proxy	proxy	NOUN
cblr-1782	543	47	materials.81	materials.81	PROPN
cblr-1782	543	48	disclosures	disclosure	NOUN
cblr-1782	543	49	under	under	ADP
cblr-1782	543	50	the	the	DET
cblr-1782	543	51	sec	sec	PROPN
cblr-1782	543	52	regulations	regulation	NOUN
cblr-1782	543	53	,	,	PUNCT
cblr-1782	543	54	therefore	therefore	ADV
cblr-1782	543	55	,	,	PUNCT
cblr-1782	543	56	can	can	AUX
cblr-1782	543	57	offer	offer	VERB
cblr-1782	543	58	more	more	ADV
cblr-1782	543	59	comprehensive	comprehensive	ADJ
cblr-1782	543	60	descriptions	description	NOUN
cblr-1782	543	61	of	of	ADP
cblr-1782	543	62	related	related	ADJ
cblr-1782	543	63	party	party	NOUN
cblr-1782	543	64	transactions	transaction	NOUN
cblr-1782	543	65	in	in	ADP
cblr-1782	543	66	the	the	DET
cblr-1782	543	67	real	real	ADJ
cblr-1782	543	68	world	world	NOUN
cblr-1782	543	69	.	.	PUNCT
cblr-1782	544	1	81	81	NUM
cblr-1782	544	2	see	see	VERB
cblr-1782	544	3	supra	supra	PROPN
cblr-1782	544	4	part	part	PROPN
cblr-1782	544	5	ii	ii	PROPN
cblr-1782	544	6	.	.	PUNCT
cblr-1782	544	7	min	min	PROPN
cblr-1782	544	8	–	–	PUNCT
cblr-1782	544	9	final	final	ADJ
cblr-1782	544	10	698	698	NUM
cblr-1782	544	11	columbia	columbia	PROPN
cblr-1782	544	12	business	business	NOUN
cblr-1782	544	13	law	law	PROPN
cblr-1782	544	14	review	review	NOUN
cblr-1782	544	15	[	[	X
cblr-1782	544	16	vol	vol	NOUN
cblr-1782	544	17	.	.	PUNCT
cblr-1782	544	18	2014	2014	NUM
cblr-1782	545	1	i	i	PRON
cblr-1782	545	2	focus	focus	VERB
cblr-1782	545	3	on	on	ADP
cblr-1782	545	4	the	the	DET
cblr-1782	545	5	sec	sec	PROPN
cblr-1782	545	6	disclosure	disclosure	NOUN
cblr-1782	545	7	data	datum	NOUN
cblr-1782	545	8	.	.	PUNCT
cblr-1782	546	1	because	because	SCONJ
cblr-1782	546	2	a	a	DET
cblr-1782	546	3	readily	readily	ADV
cblr-1782	546	4	available	available	ADJ
cblr-1782	546	5	and	and	CCONJ
cblr-1782	546	6	reliable	reliable	ADJ
cblr-1782	546	7	dataset	dataset	NOUN
cblr-1782	546	8	on	on	ADP
cblr-1782	546	9	related	relate	VERB
cblr-1782	546	10	party	party	NOUN
cblr-1782	546	11	transaction	transaction	NOUN
cblr-1782	546	12	disclosures	disclosure	NOUN
cblr-1782	546	13	does	do	AUX
cblr-1782	546	14	not	not	PART
cblr-1782	546	15	exist	exist	VERB
cblr-1782	546	16	,	,	PUNCT
cblr-1782	546	17	i	i	PRON
cblr-1782	546	18	manually	manually	ADV
cblr-1782	546	19	collected	collect	VERB
cblr-1782	546	20	disclosure	disclosure	NOUN
cblr-1782	546	21	statements	statement	NOUN
cblr-1782	546	22	from	from	ADP
cblr-1782	546	23	top	top	ADJ
cblr-1782	546	24	fifty	fifty	NUM
cblr-1782	546	25	publicly	publicly	ADV
cblr-1782	546	26	traded	trade	VERB
cblr-1782	546	27	companies	company	NOUN
cblr-1782	546	28	,	,	PUNCT
cblr-1782	546	29	chosen	choose	VERB
cblr-1782	546	30	from	from	ADP
cblr-1782	546	31	the	the	DET
cblr-1782	546	32	2012	2012	NUM
cblr-1782	546	33	publication	publication	NOUN
cblr-1782	546	34	of	of	ADP
cblr-1782	546	35	the	the	DET
cblr-1782	546	36	fortune	fortune	NOUN
cblr-1782	546	37	500	500	NUM
cblr-1782	546	38	list.82	list.82	INTJ
cblr-1782	546	39	my	my	PRON
cblr-1782	546	40	primary	primary	ADJ
cblr-1782	546	41	methodology	methodology	NOUN
cblr-1782	546	42	is	be	AUX
cblr-1782	546	43	to	to	PART
cblr-1782	546	44	aggregate	aggregate	VERB
cblr-1782	546	45	and	and	CCONJ
cblr-1782	546	46	compare	compare	VERB
cblr-1782	546	47	the	the	DET
cblr-1782	546	48	transactions	transaction	NOUN
cblr-1782	546	49	disclosed	disclose	VERB
cblr-1782	546	50	under	under	ADP
cblr-1782	546	51	sec	sec	PROPN
cblr-1782	546	52	regulation	regulation	NOUN
cblr-1782	546	53	s	s	PROPN
cblr-1782	546	54	-	-	PUNCT
cblr-1782	546	55	k	k	PROPN
cblr-1782	546	56	item	item	NOUN
cblr-1782	546	57	404(a	404(a	PROPN
cblr-1782	546	58	)	)	PUNCT
cblr-1782	546	59	(	(	PUNCT
cblr-1782	546	60	on	on	ADP
cblr-1782	546	61	related	related	ADJ
cblr-1782	546	62	party	party	NOUN
cblr-1782	546	63	transactions	transaction	NOUN
cblr-1782	546	64	)	)	PUNCT
cblr-1782	546	65	with	with	ADP
cblr-1782	546	66	those	those	PRON
cblr-1782	546	67	under	under	ADP
cblr-1782	546	68	item	item	NOUN
cblr-1782	546	69	407(a)(3	407(a)(3	NOUN
cblr-1782	546	70	)	)	PUNCT
cblr-1782	546	71	(	(	PUNCT
cblr-1782	546	72	on	on	ADP
cblr-1782	546	73	director	director	NOUN
cblr-1782	546	74	independence	independence	NOUN
cblr-1782	546	75	)	)	PUNCT
cblr-1782	546	76	.	.	PUNCT
cblr-1782	547	1	the	the	DET
cblr-1782	547	2	advantage	advantage	NOUN
cblr-1782	547	3	of	of	ADP
cblr-1782	547	4	crossitem	crossitem	PROPN
cblr-1782	547	5	comparison	comparison	NOUN
cblr-1782	547	6	will	will	AUX
cblr-1782	547	7	be	be	AUX
cblr-1782	547	8	described	describe	VERB
cblr-1782	547	9	in	in	ADP
cblr-1782	547	10	more	more	ADJ
cblr-1782	547	11	detail	detail	NOUN
cblr-1782	547	12	below	below	ADV
cblr-1782	547	13	.	.	PUNCT
cblr-1782	548	1	two	two	NUM
cblr-1782	548	2	principal	principal	ADJ
cblr-1782	548	3	findings	finding	NOUN
cblr-1782	548	4	can	can	AUX
cblr-1782	548	5	be	be	AUX
cblr-1782	548	6	briefly	briefly	ADV
cblr-1782	548	7	summarized	summarize	VERB
cblr-1782	548	8	.	.	PUNCT
cblr-1782	549	1	first	first	ADV
cblr-1782	549	2	,	,	PUNCT
cblr-1782	549	3	the	the	DET
cblr-1782	549	4	data	datum	NOUN
cblr-1782	549	5	reveals	reveal	VERB
cblr-1782	549	6	that	that	SCONJ
cblr-1782	549	7	directors	director	NOUN
cblr-1782	549	8	exercise	exercise	VERB
cblr-1782	549	9	a	a	DET
cblr-1782	549	10	large	large	ADJ
cblr-1782	549	11	amount	amount	NOUN
cblr-1782	549	12	of	of	ADP
cblr-1782	549	13	discretion	discretion	NOUN
cblr-1782	549	14	over	over	ADP
cblr-1782	549	15	related	related	ADJ
cblr-1782	549	16	party	party	NOUN
cblr-1782	549	17	transactions	transaction	NOUN
cblr-1782	549	18	through	through	ADP
cblr-1782	549	19	the	the	DET
cblr-1782	549	20	ex	ex	X
cblr-1782	549	21	ante	ante	NOUN
cblr-1782	549	22	screening	screening	NOUN
cblr-1782	549	23	process	process	NOUN
cblr-1782	549	24	.	.	PUNCT
cblr-1782	550	1	companies	company	NOUN
cblr-1782	550	2	can	can	AUX
cblr-1782	550	3	avoid	avoid	VERB
cblr-1782	550	4	disclosing	disclose	VERB
cblr-1782	550	5	potentially	potentially	ADV
cblr-1782	550	6	important	important	ADJ
cblr-1782	550	7	(	(	PUNCT
cblr-1782	550	8	and	and	CCONJ
cblr-1782	550	9	potentially	potentially	ADV
cblr-1782	550	10	material	material	ADJ
cblr-1782	550	11	)	)	PUNCT
cblr-1782	550	12	related	relate	VERB
cblr-1782	550	13	party	party	NOUN
cblr-1782	550	14	transactions	transaction	NOUN
cblr-1782	550	15	by	by	ADP
cblr-1782	550	16	simply	simply	ADV
cblr-1782	550	17	asserting	assert	VERB
cblr-1782	550	18	that	that	SCONJ
cblr-1782	550	19	they	they	PRON
cblr-1782	550	20	are	be	AUX
cblr-1782	550	21	“	"	PUNCT
cblr-1782	550	22	not	not	PART
cblr-1782	550	23	material	material	ADJ
cblr-1782	550	24	.	.	PUNCT
cblr-1782	550	25	”	"	PUNCT
cblr-1782	551	1	second	second	ADJ
cblr-1782	551	2	,	,	PUNCT
cblr-1782	551	3	such	such	ADJ
cblr-1782	551	4	exercise	exercise	NOUN
cblr-1782	551	5	of	of	ADP
cblr-1782	551	6	discretion	discretion	NOUN
cblr-1782	551	7	also	also	ADV
cblr-1782	551	8	seems	seem	VERB
cblr-1782	551	9	to	to	PART
cblr-1782	551	10	have	have	AUX
cblr-1782	551	11	blurred	blur	VERB
cblr-1782	551	12	the	the	DET
cblr-1782	551	13	interpretations	interpretation	NOUN
cblr-1782	551	14	of	of	ADP
cblr-1782	551	15	what	what	PRON
cblr-1782	551	16	is	be	AUX
cblr-1782	551	17	required	require	VERB
cblr-1782	551	18	from	from	ADP
cblr-1782	551	19	companies	company	NOUN
cblr-1782	551	20	under	under	ADP
cblr-1782	551	21	the	the	DET
cblr-1782	551	22	disclosure	disclosure	NOUN
cblr-1782	551	23	regulations	regulation	NOUN
cblr-1782	551	24	,	,	PUNCT
cblr-1782	551	25	particularly	particularly	ADV
cblr-1782	551	26	on	on	ADP
cblr-1782	551	27	the	the	DET
cblr-1782	551	28	question	question	NOUN
cblr-1782	551	29	of	of	ADP
cblr-1782	551	30	what	what	PRON
cblr-1782	551	31	constitutes	constitute	VERB
cblr-1782	551	32	“	"	PUNCT
cblr-1782	551	33	materiality	materiality	NOUN
cblr-1782	551	34	.	.	PUNCT
cblr-1782	551	35	”	"	PUNCT
cblr-1782	552	1	this	this	PRON
cblr-1782	552	2	diverges	diverge	VERB
cblr-1782	552	3	from	from	ADP
cblr-1782	552	4	the	the	DET
cblr-1782	552	5	sec	sec	PROPN
cblr-1782	552	6	’s	’s	PART
cblr-1782	552	7	stated	state	VERB
cblr-1782	552	8	intent	intent	NOUN
cblr-1782	552	9	.	.	PUNCT
cblr-1782	553	1	ambiguity	ambiguity	NOUN
cblr-1782	553	2	in	in	ADP
cblr-1782	553	3	the	the	DET
cblr-1782	553	4	federal	federal	ADJ
cblr-1782	553	5	disclosure	disclosure	NOUN
cblr-1782	553	6	regulations	regulation	NOUN
cblr-1782	553	7	is	be	AUX
cblr-1782	553	8	especially	especially	ADV
cblr-1782	553	9	visible	visible	ADJ
cblr-1782	553	10	in	in	ADP
cblr-1782	553	11	two	two	NUM
cblr-1782	553	12	areas	area	NOUN
cblr-1782	553	13	.	.	PUNCT
cblr-1782	554	1	first	first	ADV
cblr-1782	554	2	,	,	PUNCT
cblr-1782	554	3	because	because	SCONJ
cblr-1782	554	4	some	some	DET
cblr-1782	554	5	companies	company	NOUN
cblr-1782	554	6	commonly	commonly	ADV
cblr-1782	554	7	,	,	PUNCT
cblr-1782	554	8	but	but	CCONJ
cblr-1782	554	9	wrongfully	wrongfully	ADV
cblr-1782	554	10	,	,	PUNCT
cblr-1782	554	11	exclude	exclude	VERB
cblr-1782	554	12	related	related	ADJ
cblr-1782	554	13	party	party	NOUN
cblr-1782	554	14	transactions	transaction	NOUN
cblr-1782	554	15	from	from	ADP
cblr-1782	554	16	disclosure	disclosure	NOUN
cblr-1782	554	17	in	in	ADP
cblr-1782	554	18	the	the	DET
cblr-1782	554	19	ordinary	ordinary	ADJ
cblr-1782	554	20	course	course	NOUN
cblr-1782	554	21	of	of	ADP
cblr-1782	554	22	business	business	NOUN
cblr-1782	554	23	,	,	PUNCT
cblr-1782	554	24	diverse	diverse	ADJ
cblr-1782	554	25	interpretation	interpretation	NOUN
cblr-1782	554	26	and	and	CCONJ
cblr-1782	554	27	use	use	NOUN
cblr-1782	554	28	of	of	ADP
cblr-1782	554	29	“	"	PUNCT
cblr-1782	554	30	ordinary	ordinary	ADJ
cblr-1782	554	31	course	course	NOUN
cblr-1782	554	32	82	82	NUM
cblr-1782	554	33	for	for	ADP
cblr-1782	554	34	the	the	DET
cblr-1782	554	35	purpose	purpose	NOUN
cblr-1782	554	36	of	of	ADP
cblr-1782	554	37	this	this	DET
cblr-1782	554	38	article	article	NOUN
cblr-1782	554	39	,	,	PUNCT
cblr-1782	554	40	i	i	PRON
cblr-1782	554	41	limited	limit	VERB
cblr-1782	554	42	my	my	PRON
cblr-1782	554	43	sample	sample	NOUN
cblr-1782	554	44	to	to	PART
cblr-1782	554	45	publicly	publicly	ADV
cblr-1782	554	46	traded	trade	VERB
cblr-1782	554	47	companies	company	NOUN
cblr-1782	554	48	that	that	PRON
cblr-1782	554	49	are	be	AUX
cblr-1782	554	50	the	the	DET
cblr-1782	554	51	subjects	subject	NOUN
cblr-1782	554	52	of	of	ADP
cblr-1782	554	53	sec	sec	PROPN
cblr-1782	554	54	regulation	regulation	NOUN
cblr-1782	554	55	.	.	PUNCT
cblr-1782	555	1	all	all	DET
cblr-1782	555	2	fifty	fifty	NUM
cblr-1782	555	3	companies	company	NOUN
cblr-1782	555	4	disclosed	disclose	VERB
cblr-1782	555	5	detailed	detail	VERB
cblr-1782	555	6	related	relate	VERB
cblr-1782	555	7	party	party	NOUN
cblr-1782	555	8	transactions	transaction	NOUN
cblr-1782	555	9	,	,	PUNCT
cblr-1782	555	10	policies	policy	NOUN
cblr-1782	555	11	,	,	PUNCT
cblr-1782	555	12	and	and	CCONJ
cblr-1782	555	13	procedures	procedure	NOUN
cblr-1782	555	14	in	in	ADP
cblr-1782	555	15	their	their	PRON
cblr-1782	555	16	proxy	proxy	ADJ
cblr-1782	555	17	statements	statement	NOUN
cblr-1782	555	18	(	(	PUNCT
cblr-1782	555	19	schedule	schedule	NOUN
cblr-1782	555	20	14a	14a	NOUN
cblr-1782	555	21	)	)	PUNCT
cblr-1782	555	22	.	.	PUNCT
cblr-1782	556	1	their	their	PRON
cblr-1782	556	2	annual	annual	ADJ
cblr-1782	556	3	reports	report	NOUN
cblr-1782	556	4	(	(	PUNCT
cblr-1782	556	5	10	10	NUM
cblr-1782	556	6	-	-	PUNCT
cblr-1782	556	7	k	k	NOUN
cblr-1782	556	8	)	)	PUNCT
cblr-1782	556	9	,	,	PUNCT
cblr-1782	556	10	under	under	ADP
cblr-1782	556	11	the	the	DET
cblr-1782	556	12	title	title	NOUN
cblr-1782	556	13	“	"	PUNCT
cblr-1782	556	14	item	item	NOUN
cblr-1782	556	15	13	13	NUM
cblr-1782	556	16	:	:	PUNCT
cblr-1782	556	17	certain	certain	ADJ
cblr-1782	556	18	relationships	relationship	NOUN
cblr-1782	556	19	and	and	CCONJ
cblr-1782	556	20	related	related	ADJ
cblr-1782	556	21	party	party	NOUN
cblr-1782	556	22	transactions	transaction	NOUN
cblr-1782	556	23	,	,	PUNCT
cblr-1782	556	24	and	and	CCONJ
cblr-1782	556	25	director	director	NOUN
cblr-1782	556	26	independence	independence	NOUN
cblr-1782	556	27	,	,	PUNCT
cblr-1782	556	28	”	"	PUNCT
cblr-1782	556	29	simply	simply	ADV
cblr-1782	556	30	refer	refer	VERB
cblr-1782	556	31	to	to	ADP
cblr-1782	556	32	the	the	DET
cblr-1782	556	33	proxy	proxy	ADJ
cblr-1782	556	34	statements	statement	NOUN
cblr-1782	556	35	for	for	ADP
cblr-1782	556	36	specific	specific	ADJ
cblr-1782	556	37	information	information	NOUN
cblr-1782	556	38	.	.	PUNCT
cblr-1782	557	1	i	i	PRON
cblr-1782	557	2	used	use	VERB
cblr-1782	557	3	proxy	proxy	NOUN
cblr-1782	557	4	statements	statement	NOUN
cblr-1782	557	5	filed	file	VERB
cblr-1782	557	6	for	for	ADP
cblr-1782	557	7	annual	annual	ADJ
cblr-1782	557	8	shareholders	shareholder	NOUN
cblr-1782	557	9	’	'	PUNCT
cblr-1782	557	10	meetings	meeting	NOUN
cblr-1782	557	11	held	hold	VERB
cblr-1782	557	12	in	in	ADP
cblr-1782	557	13	2012	2012	NUM
cblr-1782	557	14	,	,	PUNCT
cblr-1782	557	15	which	which	PRON
cblr-1782	557	16	cover	cover	VERB
cblr-1782	557	17	either	either	CCONJ
cblr-1782	557	18	fiscal	fiscal	ADJ
cblr-1782	557	19	year	year	NOUN
cblr-1782	557	20	2011	2011	NUM
cblr-1782	557	21	or	or	CCONJ
cblr-1782	557	22	2012	2012	NUM
cblr-1782	557	23	,	,	PUNCT
cblr-1782	557	24	depending	depend	VERB
cblr-1782	557	25	on	on	ADP
cblr-1782	557	26	the	the	DET
cblr-1782	557	27	timing	timing	NOUN
cblr-1782	557	28	of	of	ADP
cblr-1782	557	29	the	the	DET
cblr-1782	557	30	company	company	NOUN
cblr-1782	557	31	’s	’s	PART
cblr-1782	557	32	annual	annual	ADJ
cblr-1782	557	33	meeting	meeting	NOUN
cblr-1782	557	34	.	.	PUNCT
cblr-1782	558	1	thirty	thirty	NUM
cblr-1782	558	2	-	-	PUNCT
cblr-1782	558	3	one	one	NUM
cblr-1782	558	4	out	out	ADP
cblr-1782	558	5	of	of	ADP
cblr-1782	558	6	fifty	fifty	NUM
cblr-1782	558	7	(	(	PUNCT
cblr-1782	558	8	62	62	NUM
cblr-1782	558	9	%	%	NOUN
cblr-1782	558	10	)	)	PUNCT
cblr-1782	558	11	companies	company	NOUN
cblr-1782	558	12	are	be	AUX
cblr-1782	558	13	incorporated	incorporate	VERB
cblr-1782	558	14	in	in	ADP
cblr-1782	558	15	delaware	delaware	PROPN
cblr-1782	558	16	,	,	PUNCT
cblr-1782	558	17	and	and	CCONJ
cblr-1782	558	18	the	the	DET
cblr-1782	558	19	rest	rest	NOUN
cblr-1782	558	20	are	be	AUX
cblr-1782	558	21	incorporated	incorporate	VERB
cblr-1782	558	22	in	in	ADP
cblr-1782	558	23	eleven	eleven	NUM
cblr-1782	558	24	different	different	ADJ
cblr-1782	558	25	states	state	NOUN
cblr-1782	558	26	,	,	PUNCT
cblr-1782	558	27	including	include	VERB
cblr-1782	558	28	ohio	ohio	PROPN
cblr-1782	558	29	(	(	PUNCT
cblr-1782	558	30	6	6	NUM
cblr-1782	558	31	%	%	NOUN
cblr-1782	558	32	)	)	PUNCT
cblr-1782	558	33	,	,	PUNCT
cblr-1782	558	34	minnesota	minnesota	PROPN
cblr-1782	558	35	(	(	PUNCT
cblr-1782	558	36	6	6	NUM
cblr-1782	558	37	%	%	NOUN
cblr-1782	558	38	)	)	PUNCT
cblr-1782	558	39	,	,	PUNCT
cblr-1782	558	40	new	new	PROPN
cblr-1782	558	41	york	york	PROPN
cblr-1782	558	42	(	(	PUNCT
cblr-1782	558	43	6	6	NUM
cblr-1782	558	44	%	%	NOUN
cblr-1782	558	45	)	)	PUNCT
cblr-1782	558	46	,	,	PUNCT
cblr-1782	558	47	new	new	PROPN
cblr-1782	558	48	jersey	jersey	PROPN
cblr-1782	558	49	(	(	PUNCT
cblr-1782	558	50	4	4	NUM
cblr-1782	558	51	%	%	NOUN
cblr-1782	558	52	)	)	PUNCT
cblr-1782	558	53	,	,	PUNCT
cblr-1782	558	54	washington	washington	PROPN
cblr-1782	558	55	(	(	PUNCT
cblr-1782	558	56	4	4	NUM
cblr-1782	558	57	%	%	NOUN
cblr-1782	558	58	)	)	PUNCT
cblr-1782	558	59	,	,	PUNCT
cblr-1782	558	60	north	north	PROPN
cblr-1782	558	61	carolina	carolina	PROPN
cblr-1782	558	62	(	(	PUNCT
cblr-1782	558	63	4	4	NUM
cblr-1782	558	64	%	%	NOUN
cblr-1782	558	65	)	)	PUNCT
cblr-1782	558	66	,	,	PUNCT
cblr-1782	558	67	california	california	PROPN
cblr-1782	558	68	(	(	PUNCT
cblr-1782	558	69	2	2	NUM
cblr-1782	558	70	%	%	NOUN
cblr-1782	558	71	)	)	PUNCT
cblr-1782	558	72	,	,	PUNCT
cblr-1782	558	73	illinois	illinois	PROPN
cblr-1782	558	74	(	(	PUNCT
cblr-1782	558	75	2	2	NUM
cblr-1782	558	76	%	%	NOUN
cblr-1782	558	77	)	)	PUNCT
cblr-1782	558	78	,	,	PUNCT
cblr-1782	558	79	indiana	indiana	PROPN
cblr-1782	558	80	(	(	PUNCT
cblr-1782	558	81	2	2	NUM
cblr-1782	558	82	%	%	NOUN
cblr-1782	558	83	)	)	PUNCT
cblr-1782	558	84	,	,	PUNCT
cblr-1782	558	85	pennsylvania	pennsylvania	PROPN
cblr-1782	558	86	(	(	PUNCT
cblr-1782	558	87	2	2	NUM
cblr-1782	558	88	%	%	NOUN
cblr-1782	558	89	)	)	PUNCT
cblr-1782	558	90	,	,	PUNCT
cblr-1782	558	91	and	and	CCONJ
cblr-1782	558	92	virginia	virginia	PROPN
cblr-1782	558	93	(	(	PUNCT
cblr-1782	558	94	2	2	NUM
cblr-1782	558	95	%	%	NOUN
cblr-1782	558	96	)	)	PUNCT
cblr-1782	558	97	.	.	PUNCT
cblr-1782	559	1	min	min	NOUN
cblr-1782	559	2	–	–	PUNCT
cblr-1782	559	3	final	final	ADJ
cblr-1782	559	4	no	no	NOUN
cblr-1782	559	5	.	.	PUNCT
cblr-1782	560	1	3:663	3:663	NUM
cblr-1782	560	2	]	]	X
cblr-1782	560	3	cooperative	cooperative	ADJ
cblr-1782	560	4	policing	policing	NOUN
cblr-1782	560	5	of	of	ADP
cblr-1782	560	6	rpts	rpt	NOUN
cblr-1782	560	7	699	699	NUM
cblr-1782	560	8	of	of	ADP
cblr-1782	560	9	business	business	NOUN
cblr-1782	560	10	”	"	PUNCT
cblr-1782	560	11	predictably	predictably	ADV
cblr-1782	560	12	leads	lead	VERB
cblr-1782	560	13	to	to	ADP
cblr-1782	560	14	inconsistent	inconsistent	ADJ
cblr-1782	560	15	disclosure	disclosure	NOUN
cblr-1782	560	16	practices	practice	NOUN
cblr-1782	560	17	.	.	PUNCT
cblr-1782	561	1	second	second	ADJ
cblr-1782	561	2	,	,	PUNCT
cblr-1782	561	3	and	and	CCONJ
cblr-1782	561	4	perhaps	perhaps	ADV
cblr-1782	561	5	more	more	ADV
cblr-1782	561	6	significantly	significantly	ADV
cblr-1782	561	7	,	,	PUNCT
cblr-1782	561	8	there	there	PRON
cblr-1782	561	9	remains	remain	VERB
cblr-1782	561	10	uncertainty	uncertainty	NOUN
cblr-1782	561	11	in	in	ADP
cblr-1782	561	12	determining	determine	VERB
cblr-1782	561	13	from	from	ADP
cblr-1782	561	14	whose	whose	DET
cblr-1782	561	15	perspective	perspective	NOUN
cblr-1782	561	16	the	the	DET
cblr-1782	561	17	transactions	transaction	NOUN
cblr-1782	561	18	should	should	AUX
cblr-1782	561	19	be	be	AUX
cblr-1782	561	20	viewed	view	VERB
cblr-1782	561	21	as	as	ADP
cblr-1782	561	22	material	material	NOUN
cblr-1782	561	23	or	or	CCONJ
cblr-1782	561	24	not	not	PART
cblr-1782	561	25	.	.	PUNCT
cblr-1782	562	1	that	that	PRON
cblr-1782	562	2	is	is	ADV
cblr-1782	562	3	,	,	PUNCT
cblr-1782	562	4	answering	answer	VERB
cblr-1782	562	5	the	the	DET
cblr-1782	562	6	question	question	NOUN
cblr-1782	562	7	of	of	ADP
cblr-1782	562	8	“	"	PUNCT
cblr-1782	562	9	material	material	NOUN
cblr-1782	562	10	to	to	ADP
cblr-1782	562	11	whom	whom	PRON
cblr-1782	562	12	.	.	PUNCT
cblr-1782	562	13	”	"	PUNCT
cblr-1782	563	1	i	i	PRON
cblr-1782	563	2	will	will	AUX
cblr-1782	563	3	later	later	ADV
cblr-1782	563	4	elaborate	elaborate	VERB
cblr-1782	563	5	with	with	ADP
cblr-1782	563	6	specific	specific	ADJ
cblr-1782	563	7	examples	example	NOUN
cblr-1782	563	8	on	on	ADP
cblr-1782	563	9	these	these	DET
cblr-1782	563	10	and	and	CCONJ
cblr-1782	563	11	other	other	ADJ
cblr-1782	563	12	sources	source	NOUN
cblr-1782	563	13	of	of	ADP
cblr-1782	563	14	ambiguity	ambiguity	NOUN
cblr-1782	563	15	.	.	PUNCT
cblr-1782	564	1	a.	a.	NOUN
cblr-1782	565	1	an	an	DET
cblr-1782	565	2	overview	overview	NOUN
cblr-1782	565	3	of	of	ADP
cblr-1782	565	4	the	the	DET
cblr-1782	565	5	findings	finding	NOUN
cblr-1782	565	6	1	1	NUM
cblr-1782	565	7	.	.	NUM
cblr-1782	565	8	related	relate	VERB
cblr-1782	565	9	party	party	NOUN
cblr-1782	565	10	transaction	transaction	NOUN
cblr-1782	565	11	disclosure	disclosure	NOUN
cblr-1782	565	12	vs.	vs.	ADP
cblr-1782	565	13	director	director	NOUN
cblr-1782	565	14	independence	independence	NOUN
cblr-1782	565	15	disclosure	disclosure	NOUN
cblr-1782	565	16	in	in	ADP
cblr-1782	565	17	addition	addition	NOUN
cblr-1782	565	18	to	to	ADP
cblr-1782	565	19	sec	sec	PROPN
cblr-1782	565	20	regulation	regulation	NOUN
cblr-1782	565	21	s	s	PROPN
cblr-1782	565	22	-	-	PUNCT
cblr-1782	565	23	k	k	PROPN
cblr-1782	565	24	item	item	NOUN
cblr-1782	565	25	404(a	404(a	PROPN
cblr-1782	565	26	)	)	PUNCT
cblr-1782	565	27	on	on	ADP
cblr-1782	565	28	related	related	ADJ
cblr-1782	565	29	party	party	NOUN
cblr-1782	565	30	transactions	transaction	NOUN
cblr-1782	565	31	,	,	PUNCT
cblr-1782	565	32	described	describe	VERB
cblr-1782	565	33	in	in	ADP
cblr-1782	565	34	detail	detail	NOUN
cblr-1782	565	35	in	in	ADP
cblr-1782	565	36	part	part	PROPN
cblr-1782	565	37	ii	ii	PROPN
cblr-1782	565	38	,	,	PUNCT
cblr-1782	565	39	item	item	NOUN
cblr-1782	565	40	407(a)(3	407(a)(3	NOUN
cblr-1782	565	41	)	)	PUNCT
cblr-1782	565	42	on	on	ADP
cblr-1782	565	43	director	director	NOUN
cblr-1782	565	44	independence	independence	NOUN
cblr-1782	565	45	also	also	ADV
cblr-1782	565	46	plays	play	VERB
cblr-1782	565	47	an	an	DET
cblr-1782	565	48	important	important	ADJ
cblr-1782	565	49	role	role	NOUN
cblr-1782	565	50	in	in	ADP
cblr-1782	565	51	providing	provide	VERB
cblr-1782	565	52	investors	investor	NOUN
cblr-1782	565	53	with	with	ADP
cblr-1782	565	54	useful	useful	ADJ
cblr-1782	565	55	information	information	NOUN
cblr-1782	565	56	on	on	ADP
cblr-1782	565	57	related	related	ADJ
cblr-1782	565	58	party	party	NOUN
cblr-1782	565	59	transactions	transaction	NOUN
cblr-1782	565	60	.	.	PUNCT
cblr-1782	566	1	the	the	DET
cblr-1782	566	2	two	two	NUM
cblr-1782	566	3	regulations	regulation	NOUN
cblr-1782	566	4	are	be	AUX
cblr-1782	566	5	closely	closely	ADV
cblr-1782	566	6	related	relate	VERB
cblr-1782	566	7	.	.	PUNCT
cblr-1782	567	1	item	item	NOUN
cblr-1782	567	2	407(a)(3	407(a)(3	NOUN
cblr-1782	567	3	)	)	PUNCT
cblr-1782	567	4	,	,	PUNCT
cblr-1782	567	5	added	add	VERB
cblr-1782	567	6	in	in	ADP
cblr-1782	567	7	2006	2006	NUM
cblr-1782	567	8	,	,	PUNCT
cblr-1782	567	9	attempts	attempt	VERB
cblr-1782	567	10	to	to	PART
cblr-1782	567	11	present	present	VERB
cblr-1782	567	12	a	a	DET
cblr-1782	567	13	full	full	ADJ
cblr-1782	567	14	picture	picture	NOUN
cblr-1782	567	15	of	of	ADP
cblr-1782	567	16	each	each	DET
cblr-1782	567	17	director	director	NOUN
cblr-1782	567	18	’s	’s	PART
cblr-1782	567	19	relationship	relationship	NOUN
cblr-1782	567	20	with	with	ADP
cblr-1782	567	21	a	a	DET
cblr-1782	567	22	company	company	NOUN
cblr-1782	567	23	in	in	ADP
cblr-1782	567	24	determining	determine	VERB
cblr-1782	567	25	whether	whether	SCONJ
cblr-1782	567	26	the	the	DET
cblr-1782	567	27	director	director	NOUN
cblr-1782	567	28	is	be	AUX
cblr-1782	567	29	independent	independent	ADJ
cblr-1782	567	30	from	from	ADP
cblr-1782	567	31	the	the	DET
cblr-1782	567	32	company	company	NOUN
cblr-1782	567	33	.	.	PUNCT
cblr-1782	568	1	specifically	specifically	ADV
cblr-1782	568	2	,	,	PUNCT
cblr-1782	568	3	item	item	NOUN
cblr-1782	568	4	407(a)(3	407(a)(3	NOUN
cblr-1782	568	5	)	)	PUNCT
cblr-1782	568	6	states	state	NOUN
cblr-1782	568	7	:	:	PUNCT
cblr-1782	568	8	for	for	ADP
cblr-1782	568	9	each	each	DET
cblr-1782	568	10	director	director	NOUN
cblr-1782	568	11	and	and	CCONJ
cblr-1782	568	12	nominee	nominee	NOUN
cblr-1782	568	13	for	for	ADP
cblr-1782	568	14	director	director	NOUN
cblr-1782	568	15	that	that	PRON
cblr-1782	568	16	is	be	AUX
cblr-1782	568	17	identified	identify	VERB
cblr-1782	568	18	as	as	ADP
cblr-1782	568	19	independent	independent	ADJ
cblr-1782	568	20	,	,	PUNCT
cblr-1782	568	21	describe	describe	NOUN
cblr-1782	568	22	,	,	PUNCT
cblr-1782	568	23	by	by	ADP
cblr-1782	568	24	specific	specific	ADJ
cblr-1782	568	25	category	category	NOUN
cblr-1782	568	26	or	or	CCONJ
cblr-1782	568	27	type	type	NOUN
cblr-1782	568	28	,	,	PUNCT
cblr-1782	568	29	any	any	DET
cblr-1782	568	30	transactions	transaction	NOUN
cblr-1782	568	31	,	,	PUNCT
cblr-1782	568	32	relationships	relationship	NOUN
cblr-1782	568	33	or	or	CCONJ
cblr-1782	568	34	arrangements	arrangement	NOUN
cblr-1782	568	35	not	not	PART
cblr-1782	568	36	disclosed	disclose	VERB
cblr-1782	568	37	pursuant	pursuant	ADV
cblr-1782	568	38	to	to	ADP
cblr-1782	568	39	item	item	NOUN
cblr-1782	568	40	404(a	404(a	PROPN
cblr-1782	568	41	)	)	PUNCT
cblr-1782	568	42	(	(	PUNCT
cblr-1782	568	43	§	§	NOUN
cblr-1782	568	44	229.404(a	229.404(a	NUM
cblr-1782	568	45	)	)	PUNCT
cblr-1782	568	46	)	)	PUNCT
cblr-1782	568	47	.	.	PUNCT
cblr-1782	568	48	.	.	PUNCT
cblr-1782	568	49	.	.	PUNCT
cblr-1782	569	1	that	that	PRON
cblr-1782	569	2	were	be	AUX
cblr-1782	569	3	considered	consider	VERB
cblr-1782	569	4	by	by	ADP
cblr-1782	569	5	the	the	DET
cblr-1782	569	6	board	board	NOUN
cblr-1782	569	7	of	of	ADP
cblr-1782	569	8	directors	director	NOUN
cblr-1782	569	9	under	under	ADP
cblr-1782	569	10	the	the	DET
cblr-1782	569	11	applicable	applicable	ADJ
cblr-1782	569	12	independence	independence	NOUN
cblr-1782	569	13	definitions	definition	NOUN
cblr-1782	569	14	in	in	ADP
cblr-1782	569	15	determining	determine	VERB
cblr-1782	569	16	that	that	SCONJ
cblr-1782	569	17	the	the	DET
cblr-1782	569	18	director	director	NOUN
cblr-1782	569	19	is	be	AUX
cblr-1782	569	20	independent.83	independent.83	ADJ
cblr-1782	569	21	whenever	whenever	SCONJ
cblr-1782	569	22	a	a	DET
cblr-1782	569	23	company	company	NOUN
cblr-1782	569	24	deems	deem	VERB
cblr-1782	569	25	a	a	DET
cblr-1782	569	26	director	director	NOUN
cblr-1782	569	27	independent	independent	ADJ
cblr-1782	569	28	,	,	PUNCT
cblr-1782	569	29	the	the	DET
cblr-1782	569	30	company	company	NOUN
cblr-1782	569	31	must	must	AUX
cblr-1782	569	32	disclose	disclose	VERB
cblr-1782	569	33	all	all	DET
cblr-1782	569	34	related	relate	VERB
cblr-1782	569	35	party	party	NOUN
cblr-1782	569	36	transactions	transaction	NOUN
cblr-1782	569	37	the	the	DET
cblr-1782	569	38	company	company	NOUN
cblr-1782	569	39	has	have	VERB
cblr-1782	569	40	with	with	ADP
cblr-1782	569	41	that	that	DET
cblr-1782	569	42	director	director	NOUN
cblr-1782	569	43	,	,	PUNCT
cblr-1782	569	44	even	even	ADV
cblr-1782	569	45	when	when	SCONJ
cblr-1782	569	46	they	they	PRON
cblr-1782	569	47	are	be	AUX
cblr-1782	569	48	not	not	PART
cblr-1782	569	49	83	83	NUM
cblr-1782	569	50	17	17	NUM
cblr-1782	569	51	c.f.r	c.f.r	NOUN
cblr-1782	569	52	.	.	PUNCT
cblr-1782	570	1	§	§	PROPN
cblr-1782	570	2	229.407(a)(3	229.407(a)(3	NUM
cblr-1782	570	3	)	)	PUNCT
cblr-1782	570	4	(	(	PUNCT
cblr-1782	570	5	2014	2014	NUM
cblr-1782	570	6	)	)	PUNCT
cblr-1782	570	7	.	.	PUNCT
cblr-1782	571	1	the	the	DET
cblr-1782	571	2	definition	definition	NOUN
cblr-1782	571	3	of	of	ADP
cblr-1782	571	4	independent	independent	ADJ
cblr-1782	571	5	directors	director	NOUN
cblr-1782	571	6	is	be	AUX
cblr-1782	571	7	fulfilled	fulfil	VERB
cblr-1782	571	8	by	by	ADP
cblr-1782	571	9	stock	stock	NOUN
cblr-1782	571	10	exchange	exchange	NOUN
cblr-1782	571	11	listing	list	VERB
cblr-1782	571	12	rules	rule	NOUN
cblr-1782	571	13	.	.	PUNCT
cblr-1782	572	1	see	see	VERB
cblr-1782	572	2	nyse	nyse	PROPN
cblr-1782	572	3	listed	list	VERB
cblr-1782	572	4	company	company	NOUN
cblr-1782	572	5	manual	manual	NOUN
cblr-1782	572	6	303a.02	303a.02	NUM
cblr-1782	572	7	(	(	PUNCT
cblr-1782	572	8	independence	independence	NOUN
cblr-1782	572	9	tests	test	NOUN
cblr-1782	572	10	)	)	PUNCT
cblr-1782	572	11	and	and	CCONJ
cblr-1782	572	12	nasdaq	nasdaq	PROPN
cblr-1782	572	13	marketplace	marketplace	NOUN
cblr-1782	572	14	rule	rule	NOUN
cblr-1782	572	15	4200(a)(15	4200(a)(15	PROPN
cblr-1782	572	16	)	)	PUNCT
cblr-1782	572	17	(	(	PUNCT
cblr-1782	572	18	definition	definition	NOUN
cblr-1782	572	19	of	of	ADP
cblr-1782	572	20	“	"	PUNCT
cblr-1782	572	21	independent	independent	ADJ
cblr-1782	572	22	director	director	NOUN
cblr-1782	572	23	”	"	PUNCT
cblr-1782	572	24	)	)	PUNCT
cblr-1782	572	25	.	.	PUNCT
cblr-1782	573	1	they	they	PRON
cblr-1782	573	2	determine	determine	VERB
cblr-1782	573	3	who	who	PRON
cblr-1782	573	4	can	can	AUX
cblr-1782	573	5	not	not	PART
cblr-1782	573	6	be	be	AUX
cblr-1782	573	7	an	an	DET
cblr-1782	573	8	independent	independent	ADJ
cblr-1782	573	9	director	director	NOUN
cblr-1782	573	10	but	but	CCONJ
cblr-1782	573	11	they	they	PRON
cblr-1782	573	12	do	do	AUX
cblr-1782	573	13	not	not	PART
cblr-1782	573	14	provide	provide	VERB
cblr-1782	573	15	what	what	PRON
cblr-1782	573	16	should	should	AUX
cblr-1782	573	17	be	be	AUX
cblr-1782	573	18	disclosed	disclose	VERB
cblr-1782	573	19	under	under	ADP
cblr-1782	573	20	item	item	NOUN
cblr-1782	573	21	407(a)(3	407(a)(3	NOUN
cblr-1782	573	22	)	)	PUNCT
cblr-1782	573	23	when	when	SCONJ
cblr-1782	573	24	directors	director	NOUN
cblr-1782	573	25	are	be	AUX
cblr-1782	573	26	independent	independent	ADJ
cblr-1782	573	27	.	.	PUNCT
cblr-1782	574	1	min	min	NOUN
cblr-1782	574	2	–	–	PUNCT
cblr-1782	574	3	final	final	ADJ
cblr-1782	574	4	700	700	NUM
cblr-1782	574	5	columbia	columbia	PROPN
cblr-1782	574	6	business	business	NOUN
cblr-1782	574	7	law	law	NOUN
cblr-1782	574	8	review	review	NOUN
cblr-1782	575	1	[	[	X
cblr-1782	575	2	vol	vol	NOUN
cblr-1782	575	3	.	.	PUNCT
cblr-1782	575	4	2014	2014	NUM
cblr-1782	575	5	considered	consider	VERB
cblr-1782	575	6	sufficiently	sufficiently	ADV
cblr-1782	575	7	material	material	NOUN
cblr-1782	575	8	for	for	ADP
cblr-1782	575	9	disclosure	disclosure	NOUN
cblr-1782	575	10	under	under	ADP
cblr-1782	575	11	item	item	NOUN
cblr-1782	575	12	404(a	404(a	PROPN
cblr-1782	575	13	)	)	PUNCT
cblr-1782	575	14	.	.	PUNCT
cblr-1782	576	1	therefore	therefore	ADV
cblr-1782	576	2	,	,	PUNCT
cblr-1782	576	3	the	the	DET
cblr-1782	576	4	most	most	ADV
cblr-1782	576	5	notable	notable	ADJ
cblr-1782	576	6	difference	difference	NOUN
cblr-1782	576	7	between	between	ADP
cblr-1782	576	8	item	item	NOUN
cblr-1782	576	9	404(a	404(a	PROPN
cblr-1782	576	10	)	)	PUNCT
cblr-1782	576	11	and	and	CCONJ
cblr-1782	576	12	item	item	NOUN
cblr-1782	576	13	407(a)(3	407(a)(3	NOUN
cblr-1782	576	14	)	)	PUNCT
cblr-1782	576	15	disclosure	disclosure	NOUN
cblr-1782	576	16	requirements	requirement	NOUN
cblr-1782	576	17	is	be	AUX
cblr-1782	576	18	the	the	DET
cblr-1782	576	19	absence	absence	NOUN
cblr-1782	576	20	of	of	ADP
cblr-1782	576	21	a	a	DET
cblr-1782	576	22	“	"	PUNCT
cblr-1782	576	23	materiality	materiality	NOUN
cblr-1782	576	24	”	"	PUNCT
cblr-1782	576	25	standard	standard	NOUN
cblr-1782	576	26	in	in	ADP
cblr-1782	576	27	the	the	DET
cblr-1782	576	28	latter	latter	ADJ
cblr-1782	576	29	.	.	PUNCT
cblr-1782	577	1	by	by	ADP
cblr-1782	577	2	definition	definition	NOUN
cblr-1782	577	3	,	,	PUNCT
cblr-1782	577	4	item	item	NOUN
cblr-1782	577	5	404(a	404(a	PROPN
cblr-1782	577	6	)	)	PUNCT
cblr-1782	577	7	and	and	CCONJ
cblr-1782	577	8	item	item	NOUN
cblr-1782	577	9	407(a)(3	407(a)(3	NOUN
cblr-1782	577	10	)	)	PUNCT
cblr-1782	577	11	are	be	AUX
cblr-1782	577	12	mutually	mutually	ADV
cblr-1782	577	13	exclusive	exclusive	ADJ
cblr-1782	577	14	and	and	CCONJ
cblr-1782	577	15	only	only	ADV
cblr-1782	577	16	seven	seven	NUM
cblr-1782	577	17	related	relate	VERB
cblr-1782	577	18	party	party	NOUN
cblr-1782	577	19	transactions	transaction	NOUN
cblr-1782	577	20	from	from	ADP
cblr-1782	577	21	three	three	NUM
cblr-1782	577	22	companies	company	NOUN
cblr-1782	577	23	were	be	AUX
cblr-1782	577	24	overlapped	overlap	VERB
cblr-1782	577	25	and	and	CCONJ
cblr-1782	577	26	disclosed	disclose	VERB
cblr-1782	577	27	in	in	ADP
cblr-1782	577	28	both	both	DET
cblr-1782	577	29	items.84	items.84	PROPN
cblr-1782	577	30	item	item	PROPN
cblr-1782	577	31	404(a	404(a	PROPN
cblr-1782	577	32	)	)	PUNCT
cblr-1782	577	33	requires	require	VERB
cblr-1782	577	34	disclosure	disclosure	NOUN
cblr-1782	577	35	of	of	ADP
cblr-1782	577	36	“	"	PUNCT
cblr-1782	577	37	material	material	NOUN
cblr-1782	577	38	”	"	PUNCT
cblr-1782	577	39	related	relate	VERB
cblr-1782	577	40	party	party	NOUN
cblr-1782	577	41	transactions	transaction	NOUN
cblr-1782	577	42	.	.	PUNCT
cblr-1782	578	1	in	in	ADP
cblr-1782	578	2	practice	practice	NOUN
cblr-1782	578	3	,	,	PUNCT
cblr-1782	578	4	approving	approve	VERB
cblr-1782	578	5	committees	committee	NOUN
cblr-1782	578	6	(	(	PUNCT
cblr-1782	578	7	consisting	consist	VERB
cblr-1782	578	8	of	of	ADP
cblr-1782	578	9	“	"	PUNCT
cblr-1782	578	10	independent	independent	ADJ
cblr-1782	578	11	”	"	PUNCT
cblr-1782	578	12	directors	director	NOUN
cblr-1782	578	13	)	)	PUNCT
cblr-1782	578	14	have	have	VERB
cblr-1782	578	15	discretion	discretion	NOUN
cblr-1782	578	16	over	over	ADP
cblr-1782	578	17	both	both	PRON
cblr-1782	578	18	approving	approve	VERB
cblr-1782	578	19	a	a	DET
cblr-1782	578	20	proposed	propose	VERB
cblr-1782	578	21	related	relate	VERB
cblr-1782	578	22	party	party	NOUN
cblr-1782	578	23	transaction	transaction	NOUN
cblr-1782	578	24	and	and	CCONJ
cblr-1782	578	25	determining	determine	VERB
cblr-1782	578	26	whether	whether	SCONJ
cblr-1782	578	27	the	the	DET
cblr-1782	578	28	transaction	transaction	NOUN
cblr-1782	578	29	is	be	AUX
cblr-1782	578	30	“	"	PUNCT
cblr-1782	578	31	material	material	NOUN
cblr-1782	578	32	”	"	PUNCT
cblr-1782	578	33	enough	enough	ADJ
cblr-1782	578	34	to	to	PART
cblr-1782	578	35	disclose	disclose	VERB
cblr-1782	578	36	under	under	ADP
cblr-1782	578	37	item	item	NOUN
cblr-1782	578	38	404(a	404(a	PROPN
cblr-1782	578	39	)	)	PUNCT
cblr-1782	578	40	.	.	PUNCT
cblr-1782	579	1	on	on	ADP
cblr-1782	579	2	the	the	DET
cblr-1782	579	3	contrary	contrary	NOUN
cblr-1782	579	4	,	,	PUNCT
cblr-1782	579	5	item	item	NOUN
cblr-1782	579	6	407(a)(3	407(a)(3	NOUN
cblr-1782	579	7	)	)	PUNCT
cblr-1782	579	8	requires	require	VERB
cblr-1782	579	9	disclosure	disclosure	NOUN
cblr-1782	579	10	of	of	ADP
cblr-1782	579	11	all	all	DET
cblr-1782	579	12	related	related	ADJ
cblr-1782	579	13	party	party	NOUN
cblr-1782	579	14	transactions	transaction	NOUN
cblr-1782	579	15	,	,	PUNCT
cblr-1782	579	16	whether	whether	SCONJ
cblr-1782	579	17	material	material	NOUN
cblr-1782	579	18	or	or	CCONJ
cblr-1782	579	19	non	non	ADJ
cblr-1782	579	20	-	-	ADJ
cblr-1782	579	21	material	material	ADJ
cblr-1782	579	22	,	,	PUNCT
cblr-1782	579	23	that	that	PRON
cblr-1782	579	24	were	be	AUX
cblr-1782	579	25	considered	consider	VERB
cblr-1782	579	26	in	in	ADP
cblr-1782	579	27	determining	determine	VERB
cblr-1782	579	28	the	the	DET
cblr-1782	579	29	independence	independence	NOUN
cblr-1782	579	30	of	of	ADP
cblr-1782	579	31	a	a	DET
cblr-1782	579	32	director	director	NOUN
cblr-1782	579	33	.	.	PUNCT
cblr-1782	580	1	disclosures	disclosure	NOUN
cblr-1782	580	2	of	of	ADP
cblr-1782	580	3	related	related	ADJ
cblr-1782	580	4	party	party	NOUN
cblr-1782	580	5	transactions	transaction	NOUN
cblr-1782	580	6	associated	associate	VERB
cblr-1782	580	7	with	with	ADP
cblr-1782	580	8	independent	independent	ADJ
cblr-1782	580	9	directors	director	NOUN
cblr-1782	580	10	,	,	PUNCT
cblr-1782	580	11	therefore	therefore	ADV
cblr-1782	580	12	,	,	PUNCT
cblr-1782	580	13	provide	provide	VERB
cblr-1782	580	14	a	a	DET
cblr-1782	580	15	window	window	NOUN
cblr-1782	580	16	through	through	ADP
cblr-1782	580	17	which	which	PRON
cblr-1782	580	18	we	we	PRON
cblr-1782	580	19	can	can	AUX
cblr-1782	580	20	examine	examine	VERB
cblr-1782	580	21	a	a	DET
cblr-1782	580	22	broader	broad	ADJ
cblr-1782	580	23	distribution	distribution	NOUN
cblr-1782	580	24	of	of	ADP
cblr-1782	580	25	related	related	ADJ
cblr-1782	580	26	party	party	NOUN
cblr-1782	580	27	transactions	transaction	NOUN
cblr-1782	580	28	,	,	PUNCT
cblr-1782	580	29	which	which	PRON
cblr-1782	580	30	may	may	AUX
cblr-1782	580	31	be	be	AUX
cblr-1782	580	32	helpful	helpful	ADJ
cblr-1782	580	33	in	in	ADP
cblr-1782	580	34	revealing	reveal	VERB
cblr-1782	580	35	a	a	DET
cblr-1782	580	36	company	company	NOUN
cblr-1782	580	37	’s	’s	PART
cblr-1782	580	38	implicit	implicit	ADJ
cblr-1782	580	39	threshold	threshold	NOUN
cblr-1782	580	40	of	of	ADP
cblr-1782	580	41	materiality	materiality	NOUN
cblr-1782	580	42	.	.	PUNCT
cblr-1782	581	1	the	the	DET
cblr-1782	581	2	second	second	ADJ
cblr-1782	581	3	difference	difference	NOUN
cblr-1782	581	4	between	between	ADP
cblr-1782	581	5	the	the	DET
cblr-1782	581	6	two	two	NUM
cblr-1782	581	7	items	item	NOUN
cblr-1782	581	8	is	be	AUX
cblr-1782	581	9	the	the	DET
cblr-1782	581	10	breadth	breadth	NOUN
cblr-1782	581	11	of	of	ADP
cblr-1782	581	12	information	information	NOUN
cblr-1782	581	13	to	to	PART
cblr-1782	581	14	be	be	AUX
cblr-1782	581	15	disclosed	disclose	VERB
cblr-1782	581	16	under	under	ADP
cblr-1782	581	17	each	each	DET
cblr-1782	581	18	respective	respective	ADJ
cblr-1782	581	19	section	section	NOUN
cblr-1782	581	20	.	.	PUNCT
cblr-1782	582	1	in	in	ADP
cblr-1782	582	2	brief	brief	ADJ
cblr-1782	582	3	,	,	PUNCT
cblr-1782	582	4	item	item	NOUN
cblr-1782	582	5	404(a	404(a	NOUN
cblr-1782	582	6	)	)	PUNCT
cblr-1782	582	7	calls	call	VERB
cblr-1782	582	8	for	for	ADP
cblr-1782	582	9	more	more	ADV
cblr-1782	582	10	specific	specific	ADJ
cblr-1782	582	11	detail	detail	NOUN
cblr-1782	582	12	regarding	regard	VERB
cblr-1782	582	13	the	the	DET
cblr-1782	582	14	related	relate	VERB
cblr-1782	582	15	party	party	NOUN
cblr-1782	582	16	transactions	transaction	NOUN
cblr-1782	582	17	than	than	ADP
cblr-1782	582	18	item	item	NOUN
cblr-1782	582	19	407(a)(3	407(a)(3	NOUN
cblr-1782	582	20	)	)	PUNCT
cblr-1782	582	21	.	.	PUNCT
cblr-1782	583	1	for	for	ADP
cblr-1782	583	2	instance	instance	NOUN
cblr-1782	583	3	,	,	PUNCT
cblr-1782	583	4	item	item	NOUN
cblr-1782	583	5	404(a	404(a	PROPN
cblr-1782	583	6	)	)	PUNCT
cblr-1782	583	7	requires	require	VERB
cblr-1782	583	8	disclosure	disclosure	NOUN
cblr-1782	583	9	of	of	ADP
cblr-1782	583	10	not	not	PART
cblr-1782	583	11	only	only	ADV
cblr-1782	583	12	the	the	DET
cblr-1782	583	13	identity	identity	NOUN
cblr-1782	583	14	of	of	ADP
cblr-1782	583	15	the	the	DET
cblr-1782	583	16	related	related	ADJ
cblr-1782	583	17	party	party	NOUN
cblr-1782	583	18	but	but	CCONJ
cblr-1782	583	19	also	also	ADV
cblr-1782	583	20	of	of	ADP
cblr-1782	583	21	such	such	ADJ
cblr-1782	583	22	matters	matter	NOUN
cblr-1782	583	23	as	as	ADP
cblr-1782	583	24	the	the	DET
cblr-1782	583	25	related	related	ADJ
cblr-1782	583	26	party	party	NOUN
cblr-1782	583	27	’s	’s	PART
cblr-1782	583	28	specific	specific	ADJ
cblr-1782	583	29	relationship	relationship	NOUN
cblr-1782	583	30	to	to	ADP
cblr-1782	583	31	the	the	DET
cblr-1782	583	32	corporation	corporation	NOUN
cblr-1782	583	33	,	,	PUNCT
cblr-1782	583	34	the	the	DET
cblr-1782	583	35	(	(	PUNCT
cblr-1782	583	36	approximate	approximate	ADJ
cblr-1782	583	37	)	)	PUNCT
cblr-1782	583	38	dollar	dollar	NOUN
cblr-1782	583	39	values	value	NOUN
cblr-1782	583	40	of	of	ADP
cblr-1782	583	41	the	the	DET
cblr-1782	583	42	transaction	transaction	NOUN
cblr-1782	583	43	,	,	PUNCT
cblr-1782	583	44	and	and	CCONJ
cblr-1782	583	45	the	the	DET
cblr-1782	583	46	related	related	ADJ
cblr-1782	583	47	party	party	NOUN
cblr-1782	583	48	’s	’s	PART
cblr-1782	583	49	(	(	PUNCT
cblr-1782	583	50	direct	direct	ADJ
cblr-1782	583	51	or	or	CCONJ
cblr-1782	583	52	indirect	indirect	ADJ
cblr-1782	583	53	)	)	PUNCT
cblr-1782	583	54	interest	interest	NOUN
cblr-1782	583	55	in	in	ADP
cblr-1782	583	56	the	the	DET
cblr-1782	583	57	84	84	NUM
cblr-1782	583	58	wal	wal	PROPN
cblr-1782	583	59	-	-	PUNCT
cblr-1782	583	60	mart	mart	NOUN
cblr-1782	583	61	disclosed	disclose	VERB
cblr-1782	583	62	two	two	NUM
cblr-1782	583	63	related	related	ADJ
cblr-1782	583	64	party	party	NOUN
cblr-1782	583	65	transactions	transaction	NOUN
cblr-1782	583	66	in	in	ADP
cblr-1782	583	67	both	both	DET
cblr-1782	583	68	items	item	NOUN
cblr-1782	583	69	.	.	PUNCT
cblr-1782	584	1	dell	dell	PROPN
cblr-1782	584	2	made	make	VERB
cblr-1782	584	3	one	one	NUM
cblr-1782	584	4	duplicate	duplicate	NOUN
cblr-1782	584	5	and	and	CCONJ
cblr-1782	584	6	dow	dow	PROPN
cblr-1782	584	7	chemical	chemical	NOUN
cblr-1782	584	8	made	make	VERB
cblr-1782	584	9	three	three	NUM
cblr-1782	584	10	duplicate	duplicate	ADJ
cblr-1782	584	11	disclosures	disclosure	NOUN
cblr-1782	584	12	.	.	PUNCT
cblr-1782	585	1	in	in	ADP
cblr-1782	585	2	all	all	DET
cblr-1782	585	3	cases	case	NOUN
cblr-1782	585	4	,	,	PUNCT
cblr-1782	585	5	i	i	PRON
cblr-1782	585	6	counted	count	VERB
cblr-1782	585	7	them	they	PRON
cblr-1782	585	8	only	only	ADV
cblr-1782	585	9	once	once	ADV
cblr-1782	585	10	depending	depend	VERB
cblr-1782	585	11	on	on	ADP
cblr-1782	585	12	the	the	DET
cblr-1782	585	13	substance	substance	NOUN
cblr-1782	585	14	of	of	ADP
cblr-1782	585	15	disclosures	disclosure	NOUN
cblr-1782	585	16	.	.	PUNCT
cblr-1782	586	1	for	for	ADP
cblr-1782	586	2	wal	wal	PROPN
cblr-1782	586	3	-	-	PROPN
cblr-1782	586	4	mart	mart	PROPN
cblr-1782	586	5	and	and	CCONJ
cblr-1782	586	6	dell	dell	NOUN
cblr-1782	586	7	,	,	PUNCT
cblr-1782	586	8	the	the	DET
cblr-1782	586	9	transactions	transaction	NOUN
cblr-1782	586	10	could	could	AUX
cblr-1782	586	11	be	be	AUX
cblr-1782	586	12	characterized	characterize	VERB
cblr-1782	586	13	as	as	ADP
cblr-1782	586	14	“	"	PUNCT
cblr-1782	586	15	material	material	NOUN
cblr-1782	586	16	”	"	PUNCT
cblr-1782	586	17	related	relate	VERB
cblr-1782	586	18	party	party	NOUN
cblr-1782	586	19	transactions	transaction	NOUN
cblr-1782	586	20	of	of	ADP
cblr-1782	586	21	independent	independent	ADJ
cblr-1782	586	22	directors	director	NOUN
cblr-1782	586	23	.	.	PUNCT
cblr-1782	587	1	thus	thus	ADV
cblr-1782	587	2	,	,	PUNCT
cblr-1782	587	3	i	i	PRON
cblr-1782	587	4	counted	count	VERB
cblr-1782	587	5	them	they	PRON
cblr-1782	587	6	only	only	ADV
cblr-1782	587	7	under	under	ADP
cblr-1782	587	8	item	item	NOUN
cblr-1782	587	9	404(a	404(a	NOUN
cblr-1782	587	10	)	)	PUNCT
cblr-1782	587	11	(	(	PUNCT
cblr-1782	587	12	related	relate	VERB
cblr-1782	587	13	party	party	NOUN
cblr-1782	587	14	transactions	transaction	NOUN
cblr-1782	587	15	)	)	PUNCT
cblr-1782	587	16	.	.	PUNCT
cblr-1782	588	1	meanwhile	meanwhile	ADV
cblr-1782	588	2	,	,	PUNCT
cblr-1782	588	3	the	the	DET
cblr-1782	588	4	three	three	NUM
cblr-1782	588	5	related	relate	VERB
cblr-1782	588	6	party	party	NOUN
cblr-1782	588	7	transactions	transaction	NOUN
cblr-1782	588	8	of	of	ADP
cblr-1782	588	9	dow	dow	PROPN
cblr-1782	588	10	chemical	chemical	NOUN
cblr-1782	588	11	were	be	AUX
cblr-1782	588	12	in	in	ADP
cblr-1782	588	13	a	a	DET
cblr-1782	588	14	typical	typical	ADJ
cblr-1782	588	15	format	format	NOUN
cblr-1782	588	16	of	of	ADP
cblr-1782	588	17	item	item	NOUN
cblr-1782	588	18	407(a)(3	407(a)(3	NOUN
cblr-1782	588	19	)	)	PUNCT
cblr-1782	588	20	disclosures	disclosure	NOUN
cblr-1782	588	21	with	with	ADP
cblr-1782	588	22	no	no	DET
cblr-1782	588	23	specific	specific	ADJ
cblr-1782	588	24	information	information	NOUN
cblr-1782	588	25	regarding	regard	VERB
cblr-1782	588	26	the	the	DET
cblr-1782	588	27	transactions	transaction	NOUN
cblr-1782	588	28	,	,	PUNCT
cblr-1782	588	29	so	so	ADV
cblr-1782	588	30	i	i	PRON
cblr-1782	588	31	counted	count	VERB
cblr-1782	588	32	them	they	PRON
cblr-1782	588	33	only	only	ADV
cblr-1782	588	34	under	under	ADP
cblr-1782	588	35	item	item	NOUN
cblr-1782	588	36	407(a)(3	407(a)(3	NOUN
cblr-1782	588	37	)	)	PUNCT
cblr-1782	588	38	(	(	PUNCT
cblr-1782	588	39	director	director	NOUN
cblr-1782	588	40	independence	independence	NOUN
cblr-1782	588	41	)	)	PUNCT
cblr-1782	588	42	disclosure	disclosure	NOUN
cblr-1782	588	43	.	.	PUNCT
cblr-1782	589	1	min	min	NOUN
cblr-1782	589	2	–	–	PUNCT
cblr-1782	589	3	final	final	ADJ
cblr-1782	589	4	no	no	NOUN
cblr-1782	589	5	.	.	PUNCT
cblr-1782	590	1	3:663	3:663	NUM
cblr-1782	590	2	]	]	X
cblr-1782	590	3	cooperative	cooperative	ADJ
cblr-1782	590	4	policing	policing	NOUN
cblr-1782	590	5	of	of	ADP
cblr-1782	590	6	rpts	rpt	NOUN
cblr-1782	590	7	701	701	NUM
cblr-1782	590	8	transaction.85	transaction.85	NOUN
cblr-1782	590	9	in	in	ADP
cblr-1782	590	10	contrast	contrast	NOUN
cblr-1782	590	11	,	,	PUNCT
cblr-1782	590	12	item	item	NOUN
cblr-1782	590	13	407(a)(3	407(a)(3	NOUN
cblr-1782	590	14	)	)	PUNCT
cblr-1782	590	15	merely	merely	ADV
cblr-1782	590	16	requires	require	VERB
cblr-1782	590	17	a	a	DET
cblr-1782	590	18	description	description	NOUN
cblr-1782	590	19	of	of	ADP
cblr-1782	590	20	“	"	PUNCT
cblr-1782	590	21	detail	detail	NOUN
cblr-1782	590	22	as	as	SCONJ
cblr-1782	590	23	is	be	AUX
cblr-1782	590	24	necessary	necessary	ADJ
cblr-1782	590	25	to	to	PART
cblr-1782	590	26	fully	fully	ADV
cblr-1782	590	27	describe	describe	VERB
cblr-1782	590	28	the	the	DET
cblr-1782	590	29	nature	nature	NOUN
cblr-1782	590	30	”	"	PUNCT
cblr-1782	590	31	of	of	ADP
cblr-1782	590	32	any	any	DET
cblr-1782	590	33	related	relate	VERB
cblr-1782	590	34	party	party	NOUN
cblr-1782	590	35	transaction	transaction	NOUN
cblr-1782	590	36	that	that	PRON
cblr-1782	590	37	was	be	AUX
cblr-1782	590	38	considered	consider	VERB
cblr-1782	590	39	to	to	PART
cblr-1782	590	40	determine	determine	VERB
cblr-1782	590	41	a	a	DET
cblr-1782	590	42	director	director	NOUN
cblr-1782	590	43	’s	’s	PART
cblr-1782	590	44	independence	independence	NOUN
cblr-1782	590	45	.	.	PUNCT
cblr-1782	591	1	it	it	PRON
cblr-1782	591	2	does	do	AUX
cblr-1782	591	3	not	not	PART
cblr-1782	591	4	sufficiently	sufficiently	ADV
cblr-1782	591	5	specify	specify	VERB
cblr-1782	591	6	what	what	PRON
cblr-1782	591	7	information	information	NOUN
cblr-1782	591	8	is	be	AUX
cblr-1782	591	9	required	require	VERB
cblr-1782	591	10	under	under	ADP
cblr-1782	591	11	item	item	NOUN
cblr-1782	591	12	407(a)(3).86	407(a)(3).86	NOUN
cblr-1782	591	13	the	the	DET
cblr-1782	591	14	third	third	ADJ
cblr-1782	591	15	important	important	ADJ
cblr-1782	591	16	difference	difference	NOUN
cblr-1782	591	17	is	be	AUX
cblr-1782	591	18	that	that	SCONJ
cblr-1782	591	19	the	the	DET
cblr-1782	591	20	two	two	NUM
cblr-1782	591	21	sections	section	NOUN
cblr-1782	591	22	have	have	VERB
cblr-1782	591	23	different	different	ADJ
cblr-1782	591	24	categories	category	NOUN
cblr-1782	591	25	of	of	ADP
cblr-1782	591	26	directors	director	NOUN
cblr-1782	591	27	who	who	PRON
cblr-1782	591	28	are	be	AUX
cblr-1782	591	29	subject	subject	ADJ
cblr-1782	591	30	to	to	ADP
cblr-1782	591	31	the	the	DET
cblr-1782	591	32	disclosure	disclosure	NOUN
cblr-1782	591	33	requirement	requirement	NOUN
cblr-1782	591	34	.	.	PUNCT
cblr-1782	592	1	under	under	ADP
cblr-1782	592	2	item	item	NOUN
cblr-1782	592	3	407(a)(3	407(a)(3	NOUN
cblr-1782	592	4	)	)	PUNCT
cblr-1782	592	5	,	,	PUNCT
cblr-1782	592	6	only	only	ADV
cblr-1782	592	7	related	related	ADJ
cblr-1782	592	8	party	party	NOUN
cblr-1782	592	9	transactions	transaction	NOUN
cblr-1782	592	10	with	with	ADP
cblr-1782	592	11	directors	director	NOUN
cblr-1782	592	12	who	who	PRON
cblr-1782	592	13	qualify	qualify	VERB
cblr-1782	592	14	as	as	ADP
cblr-1782	592	15	being	be	AUX
cblr-1782	592	16	“	"	PUNCT
cblr-1782	592	17	independent	independent	ADJ
cblr-1782	592	18	”	"	PUNCT
cblr-1782	592	19	are	be	AUX
cblr-1782	592	20	required	require	VERB
cblr-1782	592	21	to	to	PART
cblr-1782	592	22	be	be	AUX
cblr-1782	592	23	disclosed.87	disclosed.87	VERB
cblr-1782	592	24	thus	thus	ADV
cblr-1782	592	25	,	,	PUNCT
cblr-1782	592	26	the	the	DET
cblr-1782	592	27	disclosures	disclosure	NOUN
cblr-1782	592	28	exclude	exclude	VERB
cblr-1782	592	29	(	(	PUNCT
cblr-1782	592	30	1	1	NUM
cblr-1782	592	31	)	)	PUNCT
cblr-1782	592	32	transactions	transaction	NOUN
cblr-1782	592	33	with	with	ADP
cblr-1782	592	34	officers	officer	NOUN
cblr-1782	592	35	or	or	CCONJ
cblr-1782	592	36	employees	employee	NOUN
cblr-1782	592	37	and	and	CCONJ
cblr-1782	592	38	(	(	PUNCT
cblr-1782	592	39	2	2	X
cblr-1782	592	40	)	)	PUNCT
cblr-1782	592	41	transactions	transaction	NOUN
cblr-1782	592	42	with	with	ADP
cblr-1782	592	43	non	non	ADJ
cblr-1782	592	44	-	-	ADJ
cblr-1782	592	45	employee	employee	ADJ
cblr-1782	592	46	directors	director	NOUN
cblr-1782	592	47	who	who	PRON
cblr-1782	592	48	are	be	AUX
cblr-1782	592	49	not	not	PART
cblr-1782	592	50	independent	independent	ADJ
cblr-1782	592	51	.	.	PUNCT
cblr-1782	593	1	on	on	ADP
cblr-1782	593	2	the	the	DET
cblr-1782	593	3	other	other	ADJ
cblr-1782	593	4	hand	hand	NOUN
cblr-1782	593	5	,	,	PUNCT
cblr-1782	593	6	under	under	ADP
cblr-1782	593	7	item	item	NOUN
cblr-1782	593	8	404(a	404(a	PROPN
cblr-1782	593	9	)	)	PUNCT
cblr-1782	593	10	,	,	PUNCT
cblr-1782	593	11	all	all	DET
cblr-1782	593	12	“	"	PUNCT
cblr-1782	593	13	material	material	NOUN
cblr-1782	593	14	”	"	PUNCT
cblr-1782	593	15	related	relate	VERB
cblr-1782	593	16	party	party	NOUN
cblr-1782	593	17	transactions	transaction	NOUN
cblr-1782	593	18	by	by	ADP
cblr-1782	593	19	all	all	DET
cblr-1782	593	20	directors	director	NOUN
cblr-1782	593	21	,	,	PUNCT
cblr-1782	593	22	including	include	VERB
cblr-1782	593	23	officer	officer	NOUN
cblr-1782	593	24	-	-	PUNCT
cblr-1782	593	25	directors	director	NOUN
cblr-1782	593	26	and	and	CCONJ
cblr-1782	593	27	other	other	ADJ
cblr-1782	593	28	nonindependent	nonindependent	NOUN
cblr-1782	593	29	directors	director	NOUN
cblr-1782	593	30	,	,	PUNCT
cblr-1782	593	31	of	of	ADP
cblr-1782	593	32	the	the	DET
cblr-1782	593	33	company	company	NOUN
cblr-1782	593	34	must	must	AUX
cblr-1782	593	35	be	be	AUX
cblr-1782	593	36	disclosed	disclose	VERB
cblr-1782	593	37	.	.	PUNCT
cblr-1782	594	1	in	in	ADP
cblr-1782	594	2	sum	sum	NOUN
cblr-1782	594	3	,	,	PUNCT
cblr-1782	594	4	when	when	SCONJ
cblr-1782	594	5	the	the	DET
cblr-1782	594	6	two	two	NUM
cblr-1782	594	7	sections	section	NOUN
cblr-1782	594	8	are	be	AUX
cblr-1782	594	9	compared	compare	VERB
cblr-1782	594	10	,	,	PUNCT
cblr-1782	594	11	item	item	NOUN
cblr-1782	594	12	404(a	404(a	NOUN
cblr-1782	594	13	)	)	PUNCT
cblr-1782	594	14	includes	include	VERB
cblr-1782	594	15	a	a	DET
cblr-1782	594	16	broader	broad	ADJ
cblr-1782	594	17	category	category	NOUN
cblr-1782	594	18	of	of	ADP
cblr-1782	594	19	related	related	ADJ
cblr-1782	594	20	persons	person	NOUN
cblr-1782	594	21	while	while	SCONJ
cblr-1782	594	22	narrowing	narrow	VERB
cblr-1782	594	23	the	the	DET
cblr-1782	594	24	type	type	NOUN
cblr-1782	594	25	of	of	ADP
cblr-1782	594	26	transactions	transaction	NOUN
cblr-1782	594	27	that	that	PRON
cblr-1782	594	28	must	must	AUX
cblr-1782	594	29	be	be	AUX
cblr-1782	594	30	disclosed	disclose	VERB
cblr-1782	594	31	by	by	ADP
cblr-1782	594	32	applying	apply	VERB
cblr-1782	594	33	the	the	DET
cblr-1782	594	34	“	"	PUNCT
cblr-1782	594	35	materiality	materiality	NOUN
cblr-1782	594	36	”	"	PUNCT
cblr-1782	594	37	standard	standard	NOUN
cblr-1782	594	38	.	.	PUNCT
cblr-1782	595	1	hence	hence	ADV
cblr-1782	595	2	,	,	PUNCT
cblr-1782	595	3	for	for	ADP
cblr-1782	595	4	an	an	DET
cblr-1782	595	5	“	"	PUNCT
cblr-1782	595	6	independent	independent	ADJ
cblr-1782	595	7	”	"	PUNCT
cblr-1782	595	8	director	director	NOUN
cblr-1782	595	9	,	,	PUNCT
cblr-1782	595	10	by	by	ADP
cblr-1782	595	11	invoking	invoke	VERB
cblr-1782	595	12	“	"	PUNCT
cblr-1782	595	13	non	non	ADJ
cblr-1782	595	14	-	-	NOUN
cblr-1782	595	15	materiality	materiality	NOUN
cblr-1782	595	16	,	,	PUNCT
cblr-1782	595	17	”	"	PUNCT
cblr-1782	595	18	the	the	DET
cblr-1782	595	19	company	company	NOUN
cblr-1782	595	20	can	can	AUX
cblr-1782	595	21	avoid	avoid	VERB
cblr-1782	595	22	disclosing	disclose	VERB
cblr-1782	595	23	more	more	ADV
cblr-1782	595	24	specific	specific	ADJ
cblr-1782	595	25	details	detail	NOUN
cblr-1782	595	26	of	of	ADP
cblr-1782	595	27	the	the	DET
cblr-1782	595	28	director	director	NOUN
cblr-1782	595	29	’s	’s	PART
cblr-1782	595	30	related	relate	VERB
cblr-1782	595	31	party	party	NOUN
cblr-1782	595	32	transaction	transaction	NOUN
cblr-1782	595	33	by	by	ADP
cblr-1782	595	34	disclosing	disclose	VERB
cblr-1782	595	35	under	under	ADP
cblr-1782	595	36	item	item	NOUN
cblr-1782	595	37	407(a)(3	407(a)(3	NOUN
cblr-1782	595	38	)	)	PUNCT
cblr-1782	595	39	rather	rather	ADV
cblr-1782	595	40	than	than	ADP
cblr-1782	595	41	under	under	ADP
cblr-1782	595	42	item	item	NOUN
cblr-1782	595	43	404(a	404(a	PROPN
cblr-1782	595	44	)	)	PUNCT
cblr-1782	595	45	.	.	PUNCT
cblr-1782	596	1	moreover	moreover	ADV
cblr-1782	596	2	,	,	PUNCT
cblr-1782	596	3	if	if	SCONJ
cblr-1782	596	4	an	an	DET
cblr-1782	596	5	officer	officer	NOUN
cblr-1782	596	6	-	-	PUNCT
cblr-1782	596	7	director	director	NOUN
cblr-1782	596	8	(	(	PUNCT
cblr-1782	596	9	or	or	CCONJ
cblr-1782	596	10	any	any	DET
cblr-1782	596	11	non	non	ADJ
cblr-1782	596	12	-	-	ADJ
cblr-1782	596	13	independent	independent	ADJ
cblr-1782	596	14	director	director	NOUN
cblr-1782	596	15	)	)	PUNCT
cblr-1782	596	16	engages	engage	VERB
cblr-1782	596	17	in	in	ADP
cblr-1782	596	18	a	a	DET
cblr-1782	596	19	related	relate	VERB
cblr-1782	596	20	party	party	NOUN
cblr-1782	596	21	transaction	transaction	NOUN
cblr-1782	596	22	that	that	PRON
cblr-1782	596	23	is	be	AUX
cblr-1782	596	24	determined	determined	ADJ
cblr-1782	596	25	to	to	PART
cblr-1782	596	26	be	be	AUX
cblr-1782	596	27	“	"	PUNCT
cblr-1782	596	28	nonmaterial	nonmaterial	ADJ
cblr-1782	596	29	”	"	PUNCT
cblr-1782	596	30	(	(	PUNCT
cblr-1782	596	31	by	by	ADP
cblr-1782	596	32	the	the	DET
cblr-1782	596	33	approving	approve	VERB
cblr-1782	596	34	committee	committee	NOUN
cblr-1782	596	35	)	)	PUNCT
cblr-1782	596	36	,	,	PUNCT
cblr-1782	596	37	it	it	PRON
cblr-1782	596	38	will	will	AUX
cblr-1782	596	39	not	not	PART
cblr-1782	596	40	be	be	AUX
cblr-1782	596	41	disclosed	disclose	VERB
cblr-1782	596	42	under	under	ADP
cblr-1782	596	43	either	either	DET
cblr-1782	596	44	section	section	NOUN
cblr-1782	596	45	.	.	PUNCT
cblr-1782	597	1	85	85	NUM
cblr-1782	597	2	see	see	VERB
cblr-1782	597	3	17	17	NUM
cblr-1782	597	4	c.f.r	c.f.r	NOUN
cblr-1782	597	5	.	.	PUNCT
cblr-1782	598	1	§	§	PROPN
cblr-1782	598	2	229.404(c)(ii	229.404(c)(ii	NUM
cblr-1782	598	3	)	)	PUNCT
cblr-1782	598	4	(	(	PUNCT
cblr-1782	598	5	2014	2014	NUM
cblr-1782	598	6	)	)	PUNCT
cblr-1782	598	7	.	.	PUNCT
cblr-1782	599	1	86	86	NUM
cblr-1782	600	1	unlike	unlike	ADP
cblr-1782	600	2	item	item	NOUN
cblr-1782	600	3	404(a	404(a	PROPN
cblr-1782	600	4	)	)	PUNCT
cblr-1782	600	5	,	,	PUNCT
cblr-1782	600	6	instruction	instruction	NOUN
cblr-1782	600	7	to	to	PART
cblr-1782	600	8	item	item	VERB
cblr-1782	600	9	407(a)(3	407(a)(3	NOUN
cblr-1782	600	10	)	)	PUNCT
cblr-1782	600	11	(	(	PUNCT
cblr-1782	600	12	“	"	PUNCT
cblr-1782	600	13	the	the	DET
cblr-1782	600	14	description	description	NOUN
cblr-1782	600	15	of	of	ADP
cblr-1782	600	16	the	the	DET
cblr-1782	600	17	specific	specific	ADJ
cblr-1782	600	18	categories	category	NOUN
cblr-1782	600	19	or	or	CCONJ
cblr-1782	600	20	types	type	NOUN
cblr-1782	600	21	of	of	ADP
cblr-1782	600	22	transactions	transaction	NOUN
cblr-1782	600	23	,	,	PUNCT
cblr-1782	600	24	relationships	relationship	NOUN
cblr-1782	600	25	or	or	CCONJ
cblr-1782	600	26	arrangements	arrangement	NOUN
cblr-1782	600	27	required	require	VERB
cblr-1782	600	28	by	by	ADP
cblr-1782	600	29	paragraph	paragraph	NOUN
cblr-1782	600	30	(	(	PUNCT
cblr-1782	600	31	a)(3	a)(3	NOUN
cblr-1782	600	32	)	)	PUNCT
cblr-1782	600	33	of	of	ADP
cblr-1782	600	34	this	this	DET
cblr-1782	600	35	item	item	NOUN
cblr-1782	600	36	must	must	AUX
cblr-1782	600	37	be	be	AUX
cblr-1782	600	38	provided	provide	VERB
cblr-1782	600	39	in	in	ADP
cblr-1782	600	40	such	such	ADJ
cblr-1782	600	41	detail	detail	NOUN
cblr-1782	600	42	as	as	SCONJ
cblr-1782	600	43	is	be	AUX
cblr-1782	600	44	necessary	necessary	ADJ
cblr-1782	600	45	to	to	PART
cblr-1782	600	46	fully	fully	ADV
cblr-1782	600	47	describe	describe	VERB
cblr-1782	600	48	the	the	DET
cblr-1782	600	49	nature	nature	NOUN
cblr-1782	600	50	of	of	ADP
cblr-1782	600	51	the	the	DET
cblr-1782	600	52	transactions	transaction	NOUN
cblr-1782	600	53	,	,	PUNCT
cblr-1782	600	54	relationships	relationship	NOUN
cblr-1782	600	55	or	or	CCONJ
cblr-1782	600	56	arrangements	arrangement	NOUN
cblr-1782	600	57	.	.	PUNCT
cblr-1782	600	58	”	"	PUNCT
cblr-1782	601	1	)	)	PUNCT
cblr-1782	601	2	does	do	AUX
cblr-1782	601	3	not	not	PART
cblr-1782	601	4	list	list	VERB
cblr-1782	601	5	the	the	DET
cblr-1782	601	6	specific	specific	ADJ
cblr-1782	601	7	details	detail	NOUN
cblr-1782	601	8	of	of	ADP
cblr-1782	601	9	the	the	DET
cblr-1782	601	10	transaction	transaction	NOUN
cblr-1782	601	11	that	that	PRON
cblr-1782	601	12	must	must	AUX
cblr-1782	601	13	be	be	AUX
cblr-1782	601	14	disclosed	disclose	VERB
cblr-1782	601	15	.	.	PUNCT
cblr-1782	602	1	17	17	NUM
cblr-1782	602	2	c.f.r	c.f.r	NOUN
cblr-1782	602	3	.	.	PUNCT
cblr-1782	603	1	§	§	PROPN
cblr-1782	603	2	229.407(a)(3	229.407(a)(3	NUM
cblr-1782	603	3	)	)	PUNCT
cblr-1782	603	4	(	(	PUNCT
cblr-1782	603	5	2014	2014	NUM
cblr-1782	603	6	)	)	PUNCT
cblr-1782	603	7	.	.	PUNCT
cblr-1782	604	1	87	87	NUM
cblr-1782	604	2	by	by	ADP
cblr-1782	604	3	definition	definition	NOUN
cblr-1782	604	4	,	,	PUNCT
cblr-1782	604	5	independent	independent	ADJ
cblr-1782	604	6	directors	director	NOUN
cblr-1782	604	7	are	be	AUX
cblr-1782	604	8	a	a	DET
cblr-1782	604	9	subset	subset	NOUN
cblr-1782	604	10	of	of	ADP
cblr-1782	604	11	non	non	ADJ
cblr-1782	604	12	-	-	ADJ
cblr-1782	604	13	employee	employee	ADJ
cblr-1782	604	14	directors	director	NOUN
cblr-1782	604	15	.	.	PUNCT
cblr-1782	605	1	17	17	NUM
cblr-1782	605	2	c.f.r	c.f.r	NOUN
cblr-1782	605	3	.	.	PUNCT
cblr-1782	606	1	§	§	PROPN
cblr-1782	606	2	229.407(a)(3	229.407(a)(3	NUM
cblr-1782	606	3	)	)	PUNCT
cblr-1782	606	4	(	(	PUNCT
cblr-1782	606	5	2014	2014	NUM
cblr-1782	606	6	)	)	PUNCT
cblr-1782	606	7	.	.	PUNCT
cblr-1782	607	1	min	min	NOUN
cblr-1782	607	2	–	–	PUNCT
cblr-1782	607	3	final	final	ADJ
cblr-1782	607	4	702	702	NUM
cblr-1782	607	5	columbia	columbia	PROPN
cblr-1782	607	6	business	business	NOUN
cblr-1782	607	7	law	law	NOUN
cblr-1782	607	8	review	review	NOUN
cblr-1782	608	1	[	[	X
cblr-1782	608	2	vol	vol	NOUN
cblr-1782	608	3	.	.	PUNCT
cblr-1782	608	4	2014	2014	NUM
cblr-1782	608	5	one	one	NUM
cblr-1782	608	6	might	might	AUX
cblr-1782	608	7	be	be	AUX
cblr-1782	608	8	concerned	concern	VERB
cblr-1782	608	9	that	that	SCONJ
cblr-1782	608	10	,	,	PUNCT
cblr-1782	608	11	given	give	VERB
cblr-1782	608	12	the	the	DET
cblr-1782	608	13	difference	difference	NOUN
cblr-1782	608	14	in	in	ADP
cblr-1782	608	15	each	each	DET
cblr-1782	608	16	item	item	NOUN
cblr-1782	608	17	’s	’s	PART
cblr-1782	608	18	purpose	purpose	NOUN
cblr-1782	608	19	in	in	ADP
cblr-1782	608	20	requiring	require	VERB
cblr-1782	608	21	disclosure	disclosure	NOUN
cblr-1782	608	22	,	,	PUNCT
cblr-1782	608	23	item	item	NOUN
cblr-1782	608	24	407(a)(3	407(a)(3	NOUN
cblr-1782	608	25	)	)	PUNCT
cblr-1782	608	26	disclosures	disclosure	NOUN
cblr-1782	608	27	can	can	AUX
cblr-1782	608	28	not	not	PART
cblr-1782	608	29	be	be	AUX
cblr-1782	608	30	useful	useful	ADJ
cblr-1782	608	31	for	for	ADP
cblr-1782	608	32	understanding	understand	VERB
cblr-1782	608	33	item	item	NOUN
cblr-1782	608	34	404(a	404(a	PROPN
cblr-1782	608	35	)	)	PUNCT
cblr-1782	608	36	disclosures	disclosure	NOUN
cblr-1782	608	37	.	.	PUNCT
cblr-1782	609	1	whereas	whereas	SCONJ
cblr-1782	609	2	item	item	NOUN
cblr-1782	609	3	404(a	404(a	PROPN
cblr-1782	609	4	)	)	PUNCT
cblr-1782	609	5	focuses	focus	VERB
cblr-1782	609	6	on	on	ADP
cblr-1782	609	7	whether	whether	SCONJ
cblr-1782	609	8	certain	certain	ADJ
cblr-1782	609	9	conflicts	conflict	NOUN
cblr-1782	609	10	of	of	ADP
cblr-1782	609	11	interest	interest	NOUN
cblr-1782	609	12	in	in	ADP
cblr-1782	609	13	related	related	ADJ
cblr-1782	609	14	party	party	NOUN
cblr-1782	609	15	transactions	transaction	NOUN
cblr-1782	609	16	harm	harm	NOUN
cblr-1782	609	17	shareholders	shareholder	NOUN
cblr-1782	609	18	,	,	PUNCT
cblr-1782	609	19	and	and	CCONJ
cblr-1782	609	20	thereby	thereby	ADV
cblr-1782	609	21	misappropriate	misappropriate	VERB
cblr-1782	609	22	corporate	corporate	ADJ
cblr-1782	609	23	assets	asset	NOUN
cblr-1782	609	24	(	(	PUNCT
cblr-1782	609	25	or	or	CCONJ
cblr-1782	609	26	opportunities	opportunity	NOUN
cblr-1782	609	27	)	)	PUNCT
cblr-1782	609	28	,	,	PUNCT
cblr-1782	609	29	item	item	NOUN
cblr-1782	609	30	407(a)(3	407(a)(3	NOUN
cblr-1782	609	31	)	)	PUNCT
cblr-1782	609	32	only	only	ADV
cblr-1782	609	33	focuses	focus	VERB
cblr-1782	609	34	on	on	ADP
cblr-1782	609	35	whether	whether	SCONJ
cblr-1782	609	36	conflicts	conflict	NOUN
cblr-1782	609	37	of	of	ADP
cblr-1782	609	38	interest	interest	NOUN
cblr-1782	609	39	in	in	ADP
cblr-1782	609	40	related	related	ADJ
cblr-1782	609	41	party	party	NOUN
cblr-1782	609	42	transactions	transaction	NOUN
cblr-1782	609	43	impair	impair	VERB
cblr-1782	609	44	the	the	DET
cblr-1782	609	45	independence	independence	NOUN
cblr-1782	609	46	of	of	ADP
cblr-1782	609	47	directors	director	NOUN
cblr-1782	609	48	.	.	PUNCT
cblr-1782	610	1	thus	thus	ADV
cblr-1782	610	2	,	,	PUNCT
cblr-1782	610	3	those	those	PRON
cblr-1782	610	4	tasked	task	VERB
cblr-1782	610	5	with	with	ADP
cblr-1782	610	6	preparing	prepare	VERB
cblr-1782	610	7	a	a	DET
cblr-1782	610	8	company	company	NOUN
cblr-1782	610	9	’s	’s	PART
cblr-1782	610	10	proxy	proxy	ADJ
cblr-1782	610	11	statements	statement	NOUN
cblr-1782	610	12	should	should	AUX
cblr-1782	610	13	apply	apply	VERB
cblr-1782	610	14	different	different	ADJ
cblr-1782	610	15	standards	standard	NOUN
cblr-1782	610	16	to	to	ADP
cblr-1782	610	17	each	each	DET
cblr-1782	610	18	item	item	NOUN
cblr-1782	610	19	,	,	PUNCT
cblr-1782	610	20	as	as	SCONJ
cblr-1782	610	21	they	they	PRON
cblr-1782	610	22	are	be	AUX
cblr-1782	610	23	different	different	ADJ
cblr-1782	610	24	in	in	ADP
cblr-1782	610	25	nature	nature	NOUN
cblr-1782	610	26	,	,	PUNCT
cblr-1782	610	27	like	like	ADP
cblr-1782	610	28	apples	apple	NOUN
cblr-1782	610	29	and	and	CCONJ
cblr-1782	610	30	oranges	orange	NOUN
cblr-1782	610	31	.	.	PUNCT
cblr-1782	611	1	although	although	SCONJ
cblr-1782	611	2	the	the	DET
cblr-1782	611	3	two	two	NUM
cblr-1782	611	4	items	item	NOUN
cblr-1782	611	5	are	be	AUX
cblr-1782	611	6	clearly	clearly	ADV
cblr-1782	611	7	distinguishable	distinguishable	ADJ
cblr-1782	611	8	in	in	ADP
cblr-1782	611	9	theory	theory	NOUN
cblr-1782	611	10	,	,	PUNCT
cblr-1782	611	11	the	the	DET
cblr-1782	611	12	distinction	distinction	NOUN
cblr-1782	611	13	between	between	ADP
cblr-1782	611	14	the	the	DET
cblr-1782	611	15	applications	application	NOUN
cblr-1782	611	16	of	of	ADP
cblr-1782	611	17	the	the	DET
cblr-1782	611	18	items	item	NOUN
cblr-1782	611	19	is	be	AUX
cblr-1782	611	20	not	not	PART
cblr-1782	611	21	always	always	ADV
cblr-1782	611	22	clear	clear	ADJ
cblr-1782	611	23	in	in	ADP
cblr-1782	611	24	practice	practice	NOUN
cblr-1782	611	25	.	.	PUNCT
cblr-1782	612	1	this	this	PRON
cblr-1782	612	2	is	be	AUX
cblr-1782	612	3	partly	partly	ADV
cblr-1782	612	4	because	because	SCONJ
cblr-1782	612	5	they	they	PRON
cblr-1782	612	6	are	be	AUX
cblr-1782	612	7	derived	derive	VERB
cblr-1782	612	8	from	from	ADP
cblr-1782	612	9	the	the	DET
cblr-1782	612	10	same	same	ADJ
cblr-1782	612	11	statutory	statutory	ADJ
cblr-1782	612	12	provision	provision	NOUN
cblr-1782	612	13	,	,	PUNCT
cblr-1782	612	14	which	which	PRON
cblr-1782	612	15	was	be	AUX
cblr-1782	612	16	in	in	ADP
cblr-1782	612	17	existence	existence	NOUN
cblr-1782	612	18	before	before	ADP
cblr-1782	612	19	the	the	DET
cblr-1782	612	20	2006	2006	NUM
cblr-1782	612	21	amendment	amendment	NOUN
cblr-1782	612	22	.	.	PUNCT
cblr-1782	613	1	another	another	DET
cblr-1782	613	2	reason	reason	NOUN
cblr-1782	613	3	why	why	SCONJ
cblr-1782	613	4	in	in	ADP
cblr-1782	613	5	practice	practice	NOUN
cblr-1782	613	6	the	the	DET
cblr-1782	613	7	distinction	distinction	NOUN
cblr-1782	613	8	between	between	ADP
cblr-1782	613	9	item	item	NOUN
cblr-1782	613	10	404(a	404(a	PROPN
cblr-1782	613	11	)	)	PUNCT
cblr-1782	613	12	and	and	CCONJ
cblr-1782	613	13	item	item	NOUN
cblr-1782	613	14	407(a)(3	407(a)(3	NOUN
cblr-1782	613	15	)	)	PUNCT
cblr-1782	613	16	is	be	AUX
cblr-1782	613	17	diminishing	diminish	VERB
cblr-1782	613	18	is	be	AUX
cblr-1782	613	19	because	because	SCONJ
cblr-1782	613	20	directors	director	NOUN
cblr-1782	613	21	have	have	VERB
cblr-1782	613	22	and	and	CCONJ
cblr-1782	613	23	exercise	exercise	VERB
cblr-1782	613	24	ample	ample	ADJ
cblr-1782	613	25	discretion	discretion	NOUN
cblr-1782	613	26	in	in	ADP
cblr-1782	613	27	deciding	decide	VERB
cblr-1782	613	28	under	under	ADP
cblr-1782	613	29	which	which	DET
cblr-1782	613	30	item	item	NOUN
cblr-1782	613	31	to	to	PART
cblr-1782	613	32	disclose	disclose	VERB
cblr-1782	613	33	a	a	DET
cblr-1782	613	34	related	related	ADJ
cblr-1782	613	35	party	party	NOUN
cblr-1782	613	36	transaction	transaction	NOUN
cblr-1782	613	37	.	.	PUNCT
cblr-1782	614	1	for	for	ADP
cblr-1782	614	2	instance	instance	NOUN
cblr-1782	614	3	,	,	PUNCT
cblr-1782	614	4	wal	wal	PROPN
cblr-1782	614	5	-	-	PROPN
cblr-1782	614	6	mart	mart	PROPN
cblr-1782	614	7	and	and	CCONJ
cblr-1782	614	8	united	united	PROPN
cblr-1782	614	9	technologies	technologies	PROPN
cblr-1782	614	10	corporation	corporation	PROPN
cblr-1782	614	11	(	(	PUNCT
cblr-1782	614	12	“	"	PUNCT
cblr-1782	614	13	utc	utc	X
cblr-1782	614	14	”	"	PUNCT
cblr-1782	614	15	)	)	PUNCT
cblr-1782	614	16	disclosed	disclose	VERB
cblr-1782	614	17	very	very	ADV
cblr-1782	614	18	similar	similar	ADJ
cblr-1782	614	19	transactions	transaction	NOUN
cblr-1782	614	20	using	use	VERB
cblr-1782	614	21	different	different	ADJ
cblr-1782	614	22	forums	forum	NOUN
cblr-1782	614	23	;	;	PUNCT
cblr-1782	614	24	while	while	SCONJ
cblr-1782	614	25	one	one	NUM
cblr-1782	614	26	disclosed	disclose	VERB
cblr-1782	614	27	it	it	PRON
cblr-1782	614	28	under	under	ADP
cblr-1782	614	29	item	item	NOUN
cblr-1782	614	30	404(a	404(a	PROPN
cblr-1782	614	31	)	)	PUNCT
cblr-1782	614	32	,	,	PUNCT
cblr-1782	614	33	the	the	DET
cblr-1782	614	34	other	other	ADJ
cblr-1782	614	35	used	use	VERB
cblr-1782	614	36	item	item	NOUN
cblr-1782	614	37	407(a)(3	407(a)(3	NOUN
cblr-1782	614	38	)	)	PUNCT
cblr-1782	614	39	.	.	PUNCT
cblr-1782	615	1	in	in	ADP
cblr-1782	615	2	2012	2012	NUM
cblr-1782	615	3	,	,	PUNCT
cblr-1782	615	4	wal	wal	PROPN
cblr-1782	615	5	-	-	PUNCT
cblr-1782	615	6	mart	mart	PROPN
cblr-1782	615	7	disclosed	disclose	VERB
cblr-1782	615	8	the	the	DET
cblr-1782	615	9	following	follow	VERB
cblr-1782	615	10	transaction	transaction	NOUN
cblr-1782	615	11	under	under	ADP
cblr-1782	615	12	item	item	NOUN
cblr-1782	615	13	404(a	404(a	NOUN
cblr-1782	615	14	)	)	PUNCT
cblr-1782	615	15	(	(	PUNCT
cblr-1782	615	16	related	relate	VERB
cblr-1782	615	17	party	party	NOUN
cblr-1782	615	18	transactions	transaction	NOUN
cblr-1782	615	19	):	):	PUNCT
cblr-1782	615	20	arne	arne	ADJ
cblr-1782	615	21	m.	m.	NOUN
cblr-1782	615	22	sorenson	sorenson	PROPN
cblr-1782	615	23	,	,	PUNCT
cblr-1782	615	24	a	a	DET
cblr-1782	615	25	director	director	NOUN
cblr-1782	615	26	of	of	ADP
cblr-1782	615	27	walmart	walmart	PROPN
cblr-1782	615	28	,	,	PUNCT
cblr-1782	615	29	is	be	AUX
cblr-1782	615	30	the	the	DET
cblr-1782	615	31	president	president	NOUN
cblr-1782	615	32	and	and	CCONJ
cblr-1782	615	33	ceo	ceo	PROPN
cblr-1782	615	34	and	and	CCONJ
cblr-1782	615	35	a	a	DET
cblr-1782	615	36	director	director	NOUN
cblr-1782	615	37	of	of	ADP
cblr-1782	615	38	marriott	marriott	PROPN
cblr-1782	615	39	international	international	PROPN
cblr-1782	615	40	,	,	PUNCT
cblr-1782	615	41	inc	inc	PROPN
cblr-1782	615	42	.	.	PROPN
cblr-1782	616	1	(	(	PUNCT
cblr-1782	616	2	“	"	PUNCT
cblr-1782	616	3	marriott	marriott	PROPN
cblr-1782	616	4	”	"	PUNCT
cblr-1782	616	5	)	)	PUNCT
cblr-1782	616	6	.	.	PUNCT
cblr-1782	617	1	during	during	ADP
cblr-1782	617	2	fiscal	fiscal	ADJ
cblr-1782	617	3	2012	2012	NUM
cblr-1782	617	4	,	,	PUNCT
cblr-1782	617	5	walmart	walmart	PROPN
cblr-1782	617	6	paid	pay	VERB
cblr-1782	617	7	or	or	CCONJ
cblr-1782	617	8	reimbursed	reimburse	VERB
cblr-1782	617	9	payments	payment	NOUN
cblr-1782	617	10	made	make	VERB
cblr-1782	617	11	to	to	ADP
cblr-1782	617	12	marriott	marriott	PROPN
cblr-1782	617	13	and	and	CCONJ
cblr-1782	617	14	its	its	PRON
cblr-1782	617	15	subsidiaries	subsidiary	NOUN
cblr-1782	617	16	in	in	ADP
cblr-1782	617	17	the	the	DET
cblr-1782	617	18	amount	amount	NOUN
cblr-1782	617	19	of	of	ADP
cblr-1782	617	20	approximately	approximately	ADV
cblr-1782	617	21	$	$	SYM
cblr-1782	617	22	19	19	NUM
cblr-1782	617	23	million	million	NUM
cblr-1782	617	24	for	for	ADP
cblr-1782	617	25	hotel	hotel	NOUN
cblr-1782	617	26	,	,	PUNCT
cblr-1782	617	27	lodging	lodging	NOUN
cblr-1782	617	28	,	,	PUNCT
cblr-1782	617	29	and	and	CCONJ
cblr-1782	617	30	related	related	ADJ
cblr-1782	617	31	services	service	NOUN
cblr-1782	617	32	,	,	PUNCT
cblr-1782	617	33	and	and	CCONJ
cblr-1782	617	34	walmart	walmart	PROPN
cblr-1782	617	35	received	receive	VERB
cblr-1782	617	36	payments	payment	NOUN
cblr-1782	617	37	of	of	ADP
cblr-1782	617	38	approximately	approximately	ADV
cblr-1782	617	39	$	$	SYM
cblr-1782	617	40	1.07	1.07	NUM
cblr-1782	617	41	million	million	NUM
cblr-1782	617	42	from	from	ADP
cblr-1782	617	43	marriott	marriott	PROPN
cblr-1782	617	44	for	for	ADP
cblr-1782	617	45	purchases	purchase	NOUN
cblr-1782	617	46	of	of	ADP
cblr-1782	617	47	merchandise	merchandise	NOUN
cblr-1782	617	48	from	from	ADP
cblr-1782	617	49	walmart	walmart	PROPN
cblr-1782	617	50	.	.	PUNCT
cblr-1782	618	1	walmart	walmart	PROPN
cblr-1782	618	2	anticipates	anticipate	VERB
cblr-1782	618	3	that	that	SCONJ
cblr-1782	618	4	it	it	PRON
cblr-1782	618	5	will	will	AUX
cblr-1782	618	6	continue	continue	VERB
cblr-1782	618	7	to	to	PART
cblr-1782	618	8	purchase	purchase	VERB
cblr-1782	618	9	hotel	hotel	NOUN
cblr-1782	618	10	,	,	PUNCT
cblr-1782	618	11	lodging	lodging	NOUN
cblr-1782	618	12	,	,	PUNCT
cblr-1782	618	13	and	and	CCONJ
cblr-1782	618	14	related	related	ADJ
cblr-1782	618	15	services	service	NOUN
cblr-1782	618	16	from	from	ADP
cblr-1782	618	17	marriott	marriott	PROPN
cblr-1782	618	18	,	,	PUNCT
cblr-1782	618	19	and	and	CCONJ
cblr-1782	618	20	min	min	NOUN
cblr-1782	618	21	–	–	PUNCT
cblr-1782	618	22	final	final	ADJ
cblr-1782	618	23	no	no	NOUN
cblr-1782	618	24	.	.	PUNCT
cblr-1782	619	1	3:663	3:663	NUM
cblr-1782	619	2	]	]	X
cblr-1782	619	3	cooperative	cooperative	ADJ
cblr-1782	619	4	policing	policing	NOUN
cblr-1782	619	5	of	of	ADP
cblr-1782	619	6	rpts	rpt	NOUN
cblr-1782	619	7	703	703	NUM
cblr-1782	619	8	marriott	marriott	PROPN
cblr-1782	619	9	will	will	AUX
cblr-1782	619	10	continue	continue	VERB
cblr-1782	619	11	to	to	PART
cblr-1782	619	12	purchase	purchase	VERB
cblr-1782	619	13	merchandise	merchandise	NOUN
cblr-1782	619	14	from	from	ADP
cblr-1782	619	15	walmart	walmart	NOUN
cblr-1782	619	16	during	during	ADP
cblr-1782	619	17	fiscal	fiscal	ADJ
cblr-1782	619	18	2013.88	2013.88	NUM
cblr-1782	619	19	on	on	ADP
cblr-1782	619	20	the	the	DET
cblr-1782	619	21	other	other	ADJ
cblr-1782	619	22	hand	hand	NOUN
cblr-1782	619	23	,	,	PUNCT
cblr-1782	619	24	utc	utc	PROPN
cblr-1782	619	25	disclosed	disclose	VERB
cblr-1782	619	26	a	a	DET
cblr-1782	619	27	very	very	ADV
cblr-1782	619	28	similar	similar	ADJ
cblr-1782	619	29	transaction	transaction	NOUN
cblr-1782	619	30	under	under	ADP
cblr-1782	619	31	item	item	NOUN
cblr-1782	619	32	407(a)(3	407(a)(3	NOUN
cblr-1782	619	33	)	)	PUNCT
cblr-1782	619	34	.	.	PUNCT
cblr-1782	620	1	the	the	DET
cblr-1782	620	2	transaction	transaction	NOUN
cblr-1782	620	3	was	be	AUX
cblr-1782	620	4	between	between	ADP
cblr-1782	620	5	utc	utc	PROPN
cblr-1782	620	6	and	and	CCONJ
cblr-1782	620	7	dupont	dupont	PROPN
cblr-1782	620	8	:	:	PUNCT
cblr-1782	620	9	“	"	PUNCT
cblr-1782	620	10	purchases	purchase	NOUN
cblr-1782	620	11	from	from	ADP
cblr-1782	620	12	utc	utc	PROPN
cblr-1782	620	13	,	,	PUNCT
cblr-1782	620	14	principally	principally	ADV
cblr-1782	620	15	elevator	elevator	NOUN
cblr-1782	620	16	and	and	CCONJ
cblr-1782	620	17	air	air	NOUN
cblr-1782	620	18	conditioning	conditioning	NOUN
cblr-1782	620	19	services	service	NOUN
cblr-1782	620	20	and	and	CCONJ
cblr-1782	620	21	industrial	industrial	ADJ
cblr-1782	620	22	products	product	NOUN
cblr-1782	620	23	;	;	PUNCT
cblr-1782	620	24	sales	sale	NOUN
cblr-1782	620	25	to	to	ADP
cblr-1782	620	26	utc	utc	PROPN
cblr-1782	620	27	of	of	ADP
cblr-1782	620	28	materials	material	NOUN
cblr-1782	620	29	”	"	PUNCT
cblr-1782	620	30	amount	amount	NOUN
cblr-1782	620	31	of	of	ADP
cblr-1782	620	32	$	$	SYM
cblr-1782	620	33	7,119,000	7,119,000	NUM
cblr-1782	620	34	and	and	CCONJ
cblr-1782	620	35	$	$	SYM
cblr-1782	620	36	42,017,000	42,017,000	NUM
cblr-1782	620	37	respectively	respectively	ADV
cblr-1782	620	38	.	.	PUNCT
cblr-1782	621	1	these	these	DET
cblr-1782	621	2	transactions	transaction	NOUN
cblr-1782	621	3	are	be	AUX
cblr-1782	621	4	related	relate	VERB
cblr-1782	621	5	party	party	NOUN
cblr-1782	621	6	transactions	transaction	NOUN
cblr-1782	621	7	because	because	SCONJ
cblr-1782	621	8	ellen	ellen	PROPN
cblr-1782	621	9	j.	j.	PROPN
cblr-1782	621	10	kullman	kullman	PROPN
cblr-1782	621	11	,	,	PUNCT
cblr-1782	621	12	a	a	DET
cblr-1782	621	13	director	director	NOUN
cblr-1782	621	14	of	of	ADP
cblr-1782	621	15	utc	utc	PROPN
cblr-1782	621	16	,	,	PUNCT
cblr-1782	621	17	is	be	AUX
cblr-1782	621	18	also	also	ADV
cblr-1782	621	19	chair	chair	NOUN
cblr-1782	621	20	and	and	CCONJ
cblr-1782	621	21	chief	chief	ADJ
cblr-1782	621	22	executive	executive	ADJ
cblr-1782	621	23	officer	officer	NOUN
cblr-1782	621	24	of	of	ADP
cblr-1782	621	25	dupont.89	dupont.89	NOUN
cblr-1782	621	26	both	both	DET
cblr-1782	621	27	transactions	transaction	NOUN
cblr-1782	621	28	were	be	AUX
cblr-1782	621	29	sale	sale	NOUN
cblr-1782	621	30	/	/	SYM
cblr-1782	621	31	purchase	purchase	NOUN
cblr-1782	621	32	transactions	transaction	NOUN
cblr-1782	621	33	between	between	ADP
cblr-1782	621	34	the	the	DET
cblr-1782	621	35	company	company	NOUN
cblr-1782	621	36	for	for	ADP
cblr-1782	621	37	which	which	PRON
cblr-1782	621	38	the	the	DET
cblr-1782	621	39	related	related	ADJ
cblr-1782	621	40	party	party	NOUN
cblr-1782	621	41	served	serve	VERB
cblr-1782	621	42	as	as	ADP
cblr-1782	621	43	an	an	DET
cblr-1782	621	44	independent	independent	ADJ
cblr-1782	621	45	director	director	NOUN
cblr-1782	621	46	,	,	PUNCT
cblr-1782	621	47	and	and	CCONJ
cblr-1782	621	48	a	a	DET
cblr-1782	621	49	company	company	NOUN
cblr-1782	621	50	for	for	ADP
cblr-1782	621	51	which	which	PRON
cblr-1782	621	52	the	the	DET
cblr-1782	621	53	related	related	ADJ
cblr-1782	621	54	party	party	NOUN
cblr-1782	621	55	served	serve	VERB
cblr-1782	621	56	as	as	ADP
cblr-1782	621	57	a	a	DET
cblr-1782	621	58	ceo	ceo	NOUN
cblr-1782	621	59	.	.	PUNCT
cblr-1782	622	1	also	also	ADV
cblr-1782	622	2	,	,	PUNCT
cblr-1782	622	3	the	the	DET
cblr-1782	622	4	dollar	dollar	NOUN
cblr-1782	622	5	amounts	amount	VERB
cblr-1782	622	6	associated	associate	VERB
cblr-1782	622	7	with	with	ADP
cblr-1782	622	8	the	the	DET
cblr-1782	622	9	transactions	transaction	NOUN
cblr-1782	622	10	were	be	AUX
cblr-1782	622	11	similar	similar	ADJ
cblr-1782	622	12	.	.	PUNCT
cblr-1782	623	1	more	more	ADV
cblr-1782	623	2	interestingly	interestingly	ADV
cblr-1782	623	3	,	,	PUNCT
cblr-1782	623	4	if	if	SCONJ
cblr-1782	623	5	either	either	DET
cblr-1782	623	6	transaction	transaction	NOUN
cblr-1782	623	7	would	would	AUX
cblr-1782	623	8	have	have	AUX
cblr-1782	623	9	been	be	AUX
cblr-1782	623	10	undertaken	undertake	VERB
cblr-1782	623	11	by	by	ADP
cblr-1782	623	12	exxon	exxon	PROPN
cblr-1782	623	13	mobil	mobil	PROPN
cblr-1782	623	14	’s	’s	PART
cblr-1782	623	15	non	non	ADJ
cblr-1782	623	16	-	-	ADJ
cblr-1782	623	17	independent	independent	ADJ
cblr-1782	623	18	directors	director	NOUN
cblr-1782	623	19	or	or	CCONJ
cblr-1782	623	20	executives	executive	NOUN
cblr-1782	623	21	,	,	PUNCT
cblr-1782	623	22	the	the	DET
cblr-1782	623	23	transaction	transaction	NOUN
cblr-1782	623	24	would	would	AUX
cblr-1782	623	25	have	have	AUX
cblr-1782	623	26	been	be	AUX
cblr-1782	623	27	categorized	categorize	VERB
cblr-1782	623	28	as	as	ADP
cblr-1782	623	29	a	a	DET
cblr-1782	623	30	pre	pre	ADJ
cblr-1782	623	31	-	-	ADJ
cblr-1782	623	32	approved	approve	VERB
cblr-1782	623	33	related	relate	VERB
cblr-1782	623	34	party	party	NOUN
cblr-1782	623	35	transaction	transaction	NOUN
cblr-1782	623	36	and	and	CCONJ
cblr-1782	623	37	the	the	DET
cblr-1782	623	38	related	related	ADJ
cblr-1782	623	39	party	party	NOUN
cblr-1782	623	40	would	would	AUX
cblr-1782	623	41	not	not	PART
cblr-1782	623	42	have	have	AUX
cblr-1782	623	43	needed	need	VERB
cblr-1782	623	44	to	to	PART
cblr-1782	623	45	disclose	disclose	VERB
cblr-1782	623	46	the	the	DET
cblr-1782	623	47	transaction	transaction	NOUN
cblr-1782	623	48	to	to	ADP
cblr-1782	623	49	exxon	exxon	PROPN
cblr-1782	623	50	mobil	mobil	PROPN
cblr-1782	623	51	’s	’s	PART
cblr-1782	623	52	approving	approve	VERB
cblr-1782	623	53	committee.90	committee.90	PROPN
cblr-1782	623	54	this	this	DET
cblr-1782	623	55	example	example	NOUN
cblr-1782	623	56	thus	thus	ADV
cblr-1782	623	57	88	88	NUM
cblr-1782	623	58	wal	wal	PROPN
cblr-1782	623	59	-	-	PUNCT
cblr-1782	623	60	mart	mart	PROPN
cblr-1782	623	61	stores	stores	PROPN
cblr-1782	623	62	,	,	PUNCT
cblr-1782	623	63	inc	inc	PROPN
cblr-1782	623	64	.	.	PROPN
cblr-1782	623	65	,	,	PUNCT
cblr-1782	623	66	definitive	definitive	ADJ
cblr-1782	623	67	proxy	proxy	ADJ
cblr-1782	623	68	statement	statement	NOUN
cblr-1782	623	69	(	(	PUNCT
cblr-1782	623	70	schedule	schedule	NOUN
cblr-1782	623	71	14a	14a	NOUN
cblr-1782	623	72	)	)	PUNCT
cblr-1782	623	73	58	58	NUM
cblr-1782	623	74	(	(	PUNCT
cblr-1782	623	75	june	june	PROPN
cblr-1782	623	76	1	1	NUM
cblr-1782	623	77	,	,	PUNCT
cblr-1782	623	78	2012	2012	NUM
cblr-1782	623	79	)	)	PUNCT
cblr-1782	623	80	,	,	PUNCT
cblr-1782	623	81	available	available	ADJ
cblr-1782	623	82	at	at	ADP
cblr-1782	623	83	http://perma.cc/8q7y-h6na	http://perma.cc/8q7y-h6na	PROPN
cblr-1782	623	84	.	.	PUNCT
cblr-1782	624	1	89	89	NUM
cblr-1782	624	2	see	see	VERB
cblr-1782	624	3	united	united	PROPN
cblr-1782	624	4	technologies	technologies	PROPN
cblr-1782	624	5	’	'	PUNCT
cblr-1782	624	6	item	item	NOUN
cblr-1782	624	7	407(a)(3	407(a)(3	NOUN
cblr-1782	624	8	)	)	PUNCT
cblr-1782	624	9	(	(	PUNCT
cblr-1782	624	10	director	director	NOUN
cblr-1782	624	11	independence	independence	NOUN
cblr-1782	624	12	)	)	PUNCT
cblr-1782	624	13	disclosures	disclosure	NOUN
cblr-1782	624	14	in	in	ADP
cblr-1782	624	15	its	its	PRON
cblr-1782	624	16	proxy	proxy	ADJ
cblr-1782	624	17	statement	statement	NOUN
cblr-1782	624	18	filed	file	VERB
cblr-1782	624	19	in	in	ADP
cblr-1782	624	20	2012	2012	NUM
cblr-1782	624	21	.	.	PUNCT
cblr-1782	625	1	united	united	PROPN
cblr-1782	625	2	technologies	technologies	PROPN
cblr-1782	625	3	corporation	corporation	PROPN
cblr-1782	625	4	,	,	PUNCT
cblr-1782	625	5	definitive	definitive	ADJ
cblr-1782	625	6	proxy	proxy	ADJ
cblr-1782	625	7	statement	statement	NOUN
cblr-1782	625	8	(	(	PUNCT
cblr-1782	625	9	schedule	schedule	NOUN
cblr-1782	625	10	14a	14a	NOUN
cblr-1782	625	11	)	)	PUNCT
cblr-1782	625	12	14	14	NUM
cblr-1782	625	13	(	(	PUNCT
cblr-1782	625	14	apr	apr	NOUN
cblr-1782	625	15	.	.	PROPN
cblr-1782	625	16	11	11	NUM
cblr-1782	625	17	,	,	PUNCT
cblr-1782	625	18	2012	2012	NUM
cblr-1782	625	19	)	)	PUNCT
cblr-1782	625	20	,	,	PUNCT
cblr-1782	625	21	available	available	ADJ
cblr-1782	625	22	at	at	ADP
cblr-1782	625	23	http://perma.cc/l3q9-xa3x	http://perma.cc/l3q9-xa3x	PROPN
cblr-1782	625	24	.	.	PROPN
cblr-1782	625	25	90	90	NUM
cblr-1782	625	26	see	see	VERB
cblr-1782	625	27	exxon	exxon	PROPN
cblr-1782	625	28	mobil	mobil	PROPN
cblr-1782	625	29	’s	’s	PART
cblr-1782	625	30	proxy	proxy	ADJ
cblr-1782	625	31	statement	statement	NOUN
cblr-1782	625	32	:	:	PUNCT
cblr-1782	625	33	in	in	ADP
cblr-1782	625	34	addition	addition	NOUN
cblr-1782	625	35	,	,	PUNCT
cblr-1782	625	36	based	base	VERB
cblr-1782	625	37	on	on	ADP
cblr-1782	625	38	a	a	DET
cblr-1782	625	39	consideration	consideration	NOUN
cblr-1782	625	40	of	of	ADP
cblr-1782	625	41	exxonmobil	exxonmobil	PROPN
cblr-1782	625	42	’s	’s	PART
cblr-1782	625	43	facts	fact	NOUN
cblr-1782	625	44	and	and	CCONJ
cblr-1782	625	45	circumstances	circumstance	NOUN
cblr-1782	625	46	,	,	PUNCT
cblr-1782	625	47	the	the	DET
cblr-1782	625	48	committee	committee	NOUN
cblr-1782	625	49	will	will	AUX
cblr-1782	625	50	presume	presume	VERB
cblr-1782	625	51	that	that	SCONJ
cblr-1782	625	52	the	the	DET
cblr-1782	625	53	following	follow	VERB
cblr-1782	625	54	transactions	transaction	NOUN
cblr-1782	625	55	do	do	AUX
cblr-1782	625	56	not	not	PART
cblr-1782	625	57	involve	involve	VERB
cblr-1782	625	58	a	a	DET
cblr-1782	625	59	material	material	ADJ
cblr-1782	625	60	interest	interest	NOUN
cblr-1782	625	61	for	for	ADP
cblr-1782	625	62	purposes	purpose	NOUN
cblr-1782	625	63	of	of	ADP
cblr-1782	625	64	reporting	report	VERB
cblr-1782	625	65	under	under	ADP
cblr-1782	625	66	sec	sec	PROPN
cblr-1782	625	67	rules	rule	NOUN
cblr-1782	625	68	:	:	PUNCT
cblr-1782	625	69	transactions	transaction	NOUN
cblr-1782	625	70	in	in	ADP
cblr-1782	625	71	the	the	DET
cblr-1782	625	72	ordinary	ordinary	ADJ
cblr-1782	625	73	course	course	NOUN
cblr-1782	625	74	of	of	ADP
cblr-1782	625	75	business	business	NOUN
cblr-1782	625	76	with	with	ADP
cblr-1782	625	77	an	an	DET
cblr-1782	625	78	entity	entity	NOUN
cblr-1782	625	79	for	for	ADP
cblr-1782	625	80	which	which	PRON
cblr-1782	625	81	a	a	DET
cblr-1782	625	82	related	related	ADJ
cblr-1782	625	83	person	person	NOUN
cblr-1782	625	84	serves	serve	VERB
cblr-1782	625	85	as	as	ADP
cblr-1782	625	86	an	an	DET
cblr-1782	625	87	executive	executive	ADJ
cblr-1782	625	88	officer	officer	NOUN
cblr-1782	625	89	,	,	PUNCT
cblr-1782	625	90	provided	provide	VERB
cblr-1782	625	91	:	:	PUNCT
cblr-1782	625	92	(	(	PUNCT
cblr-1782	625	93	1	1	X
cblr-1782	625	94	)	)	PUNCT
cblr-1782	625	95	the	the	DET
cblr-1782	625	96	affected	affected	ADJ
cblr-1782	625	97	director	director	NOUN
cblr-1782	625	98	or	or	CCONJ
cblr-1782	625	99	executive	executive	ADJ
cblr-1782	625	100	officer	officer	NOUN
cblr-1782	625	101	did	do	AUX
cblr-1782	625	102	not	not	PART
cblr-1782	625	103	participate	participate	VERB
cblr-1782	625	104	in	in	ADP
cblr-1782	625	105	the	the	DET
cblr-1782	625	106	decision	decision	NOUN
cblr-1782	625	107	on	on	ADP
cblr-1782	625	108	the	the	DET
cblr-1782	625	109	part	part	NOUN
cblr-1782	625	110	of	of	ADP
cblr-1782	625	111	exxonmobil	exxonmobil	PROPN
cblr-1782	625	112	to	to	PART
cblr-1782	625	113	enter	enter	VERB
cblr-1782	625	114	into	into	ADP
cblr-1782	625	115	such	such	ADJ
cblr-1782	625	116	transactions	transaction	NOUN
cblr-1782	625	117	;	;	PUNCT
cblr-1782	625	118	and	and	CCONJ
cblr-1782	625	119	,	,	PUNCT
cblr-1782	625	120	(	(	PUNCT
cblr-1782	625	121	2	2	X
cblr-1782	625	122	)	)	PUNCT
cblr-1782	625	123	the	the	DET
cblr-1782	625	124	amount	amount	NOUN
cblr-1782	625	125	involved	involve	VERB
cblr-1782	625	126	in	in	ADP
cblr-1782	625	127	any	any	DET
cblr-1782	625	128	related	related	ADJ
cblr-1782	625	129	category	category	NOUN
cblr-1782	625	130	of	of	ADP
cblr-1782	625	131	transactions	transaction	NOUN
cblr-1782	625	132	in	in	ADP
cblr-1782	625	133	a	a	DET
cblr-1782	625	134	12	12	NUM
cblr-1782	625	135	-	-	PUNCT
cblr-1782	625	136	month	month	NOUN
cblr-1782	625	137	period	period	NOUN
cblr-1782	625	138	is	be	AUX
cblr-1782	625	139	less	less	ADJ
cblr-1782	625	140	than	than	ADP
cblr-1782	625	141	1	1	NUM
cblr-1782	625	142	percent	percent	NOUN
cblr-1782	625	143	of	of	ADP
cblr-1782	625	144	the	the	DET
cblr-1782	625	145	entity	entity	NOUN
cblr-1782	625	146	’s	’s	PART
cblr-1782	625	147	gross	gross	ADJ
cblr-1782	625	148	revenues	revenue	NOUN
cblr-1782	625	149	.	.	PUNCT
cblr-1782	626	1	min	min	NOUN
cblr-1782	626	2	–	–	PUNCT
cblr-1782	626	3	final	final	ADJ
cblr-1782	626	4	704	704	NUM
cblr-1782	626	5	columbia	columbia	PROPN
cblr-1782	626	6	business	business	NOUN
cblr-1782	626	7	law	law	PROPN
cblr-1782	626	8	review	review	NOUN
cblr-1782	627	1	[	[	X
cblr-1782	627	2	vol	vol	NOUN
cblr-1782	627	3	.	.	PUNCT
cblr-1782	627	4	2014	2014	NUM
cblr-1782	627	5	demonstrates	demonstrate	VERB
cblr-1782	627	6	how	how	SCONJ
cblr-1782	627	7	different	different	ADJ
cblr-1782	627	8	companies	company	NOUN
cblr-1782	627	9	treat	treat	VERB
cblr-1782	627	10	related	related	ADJ
cblr-1782	627	11	party	party	NOUN
cblr-1782	627	12	transactions	transaction	NOUN
cblr-1782	627	13	differently	differently	ADV
cblr-1782	627	14	for	for	ADP
cblr-1782	627	15	disclosure	disclosure	NOUN
cblr-1782	627	16	purposes	purpose	NOUN
cblr-1782	627	17	and	and	CCONJ
cblr-1782	627	18	,	,	PUNCT
cblr-1782	627	19	also	also	ADV
cblr-1782	627	20	,	,	PUNCT
cblr-1782	627	21	how	how	SCONJ
cblr-1782	627	22	the	the	DET
cblr-1782	627	23	line	line	NOUN
cblr-1782	627	24	between	between	ADP
cblr-1782	627	25	items	item	NOUN
cblr-1782	627	26	404(a	404(a	PROPN
cblr-1782	627	27	)	)	PUNCT
cblr-1782	627	28	and	and	CCONJ
cblr-1782	627	29	item	item	NOUN
cblr-1782	627	30	407(a)(3	407(a)(3	NOUN
cblr-1782	627	31	)	)	PUNCT
cblr-1782	627	32	is	be	AUX
cblr-1782	627	33	quite	quite	ADV
cblr-1782	627	34	permeable	permeable	ADJ
cblr-1782	627	35	.	.	PUNCT
cblr-1782	628	1	given	give	VERB
cblr-1782	628	2	the	the	DET
cblr-1782	628	3	variation	variation	NOUN
cblr-1782	628	4	in	in	ADP
cblr-1782	628	5	treatment	treatment	NOUN
cblr-1782	628	6	,	,	PUNCT
cblr-1782	628	7	the	the	DET
cblr-1782	628	8	purpose	purpose	NOUN
cblr-1782	628	9	of	of	ADP
cblr-1782	628	10	comparing	compare	VERB
cblr-1782	628	11	the	the	DET
cblr-1782	628	12	two	two	NUM
cblr-1782	628	13	items	item	NOUN
cblr-1782	628	14	is	be	AUX
cblr-1782	628	15	to	to	PART
cblr-1782	628	16	get	get	VERB
cblr-1782	628	17	a	a	DET
cblr-1782	628	18	glimpse	glimpse	NOUN
cblr-1782	628	19	of	of	ADP
cblr-1782	628	20	the	the	DET
cblr-1782	628	21	related	relate	VERB
cblr-1782	628	22	party	party	NOUN
cblr-1782	628	23	transactions	transaction	NOUN
cblr-1782	628	24	that	that	PRON
cblr-1782	628	25	are	be	AUX
cblr-1782	628	26	not	not	PART
cblr-1782	628	27	being	be	AUX
cblr-1782	628	28	disclosed	disclose	VERB
cblr-1782	628	29	.	.	PUNCT
cblr-1782	629	1	since	since	SCONJ
cblr-1782	629	2	we	we	PRON
cblr-1782	629	3	have	have	VERB
cblr-1782	629	4	too	too	ADV
cblr-1782	629	5	little	little	ADJ
cblr-1782	629	6	information	information	NOUN
cblr-1782	629	7	on	on	ADP
cblr-1782	629	8	undisclosed	undisclosed	ADJ
cblr-1782	629	9	related	relate	VERB
cblr-1782	629	10	party	party	NOUN
cblr-1782	629	11	transaction	transaction	NOUN
cblr-1782	629	12	,	,	PUNCT
cblr-1782	629	13	despite	despite	SCONJ
cblr-1782	629	14	the	the	DET
cblr-1782	629	15	differences	difference	NOUN
cblr-1782	629	16	in	in	ADP
cblr-1782	629	17	the	the	DET
cblr-1782	629	18	two	two	NUM
cblr-1782	629	19	items	item	NOUN
cblr-1782	629	20	,	,	PUNCT
cblr-1782	629	21	item	item	NOUN
cblr-1782	629	22	407(a)(3	407(a)(3	NOUN
cblr-1782	629	23	)	)	PUNCT
cblr-1782	629	24	disclosures	disclosure	NOUN
cblr-1782	629	25	are	be	AUX
cblr-1782	629	26	the	the	DET
cblr-1782	629	27	closest	close	ADJ
cblr-1782	629	28	we	we	PRON
cblr-1782	629	29	can	can	AUX
cblr-1782	629	30	get	get	VERB
cblr-1782	629	31	to	to	PART
cblr-1782	629	32	better	well	ADV
cblr-1782	629	33	understand	understand	VERB
cblr-1782	629	34	the	the	DET
cblr-1782	629	35	disclosure	disclosure	NOUN
cblr-1782	629	36	practices	practice	NOUN
cblr-1782	629	37	under	under	ADP
cblr-1782	629	38	item	item	NOUN
cblr-1782	629	39	404(a	404(a	PROPN
cblr-1782	629	40	)	)	PUNCT
cblr-1782	629	41	.	.	PUNCT
cblr-1782	630	1	if	if	SCONJ
cblr-1782	630	2	a	a	DET
cblr-1782	630	3	transaction	transaction	NOUN
cblr-1782	630	4	is	be	AUX
cblr-1782	630	5	determined	determine	VERB
cblr-1782	630	6	to	to	PART
cblr-1782	630	7	be	be	AUX
cblr-1782	630	8	non	non	ADJ
cblr-1782	630	9	-	-	ADJ
cblr-1782	630	10	material	material	ADJ
cblr-1782	630	11	,	,	PUNCT
cblr-1782	630	12	not	not	PART
cblr-1782	630	13	only	only	ADV
cblr-1782	630	14	is	be	AUX
cblr-1782	630	15	it	it	PRON
cblr-1782	630	16	not	not	PART
cblr-1782	630	17	subject	subject	ADJ
cblr-1782	630	18	to	to	ADP
cblr-1782	630	19	item	item	NOUN
cblr-1782	630	20	404(a	404(a	PROPN
cblr-1782	630	21	)	)	PUNCT
cblr-1782	630	22	,	,	PUNCT
cblr-1782	630	23	there	there	PRON
cblr-1782	630	24	also	also	ADV
cblr-1782	630	25	is	be	AUX
cblr-1782	630	26	no	no	DET
cblr-1782	630	27	need	need	NOUN
cblr-1782	630	28	for	for	ADP
cblr-1782	630	29	review	review	NOUN
cblr-1782	630	30	and	and	CCONJ
cblr-1782	630	31	approval	approval	NOUN
cblr-1782	630	32	by	by	ADP
cblr-1782	630	33	an	an	DET
cblr-1782	630	34	independent	independent	ADJ
cblr-1782	630	35	committee	committee	NOUN
cblr-1782	630	36	.	.	PUNCT
cblr-1782	631	1	determining	determine	VERB
cblr-1782	631	2	whether	whether	SCONJ
cblr-1782	631	3	a	a	DET
cblr-1782	631	4	related	relate	VERB
cblr-1782	631	5	party	party	NOUN
cblr-1782	631	6	transaction	transaction	NOUN
cblr-1782	631	7	is	be	AUX
cblr-1782	631	8	material	material	NOUN
cblr-1782	631	9	usually	usually	ADV
cblr-1782	631	10	is	be	AUX
cblr-1782	631	11	done	do	VERB
cblr-1782	631	12	as	as	ADP
cblr-1782	631	13	a	a	DET
cblr-1782	631	14	screening	screening	NOUN
cblr-1782	631	15	process	process	NOUN
cblr-1782	631	16	before	before	ADP
cblr-1782	631	17	deciding	decide	VERB
cblr-1782	631	18	whether	whether	SCONJ
cblr-1782	631	19	the	the	DET
cblr-1782	631	20	transaction	transaction	NOUN
cblr-1782	631	21	should	should	AUX
cblr-1782	631	22	be	be	AUX
cblr-1782	631	23	approved	approve	VERB
cblr-1782	631	24	and	and	CCONJ
cblr-1782	631	25	disclosed	disclose	VERB
cblr-1782	631	26	.	.	PUNCT
cblr-1782	632	1	the	the	DET
cblr-1782	632	2	absence	absence	NOUN
cblr-1782	632	3	of	of	ADP
cblr-1782	632	4	review	review	NOUN
cblr-1782	632	5	and	and	CCONJ
cblr-1782	632	6	approval	approval	NOUN
cblr-1782	632	7	by	by	ADP
cblr-1782	632	8	independent	independent	ADJ
cblr-1782	632	9	committee	committee	PROPN
cblr-1782	632	10	also	also	ADV
cblr-1782	632	11	contributes	contribute	VERB
cblr-1782	632	12	to	to	ADP
cblr-1782	632	13	the	the	DET
cblr-1782	632	14	fact	fact	NOUN
cblr-1782	632	15	that	that	SCONJ
cblr-1782	632	16	the	the	DET
cblr-1782	632	17	disclosures	disclosure	NOUN
cblr-1782	632	18	under	under	ADP
cblr-1782	632	19	item	item	NOUN
cblr-1782	632	20	407(a)(3	407(a)(3	NOUN
cblr-1782	632	21	)	)	PUNCT
cblr-1782	632	22	tend	tend	VERB
cblr-1782	632	23	to	to	PART
cblr-1782	632	24	be	be	AUX
cblr-1782	632	25	less	less	ADV
cblr-1782	632	26	specific	specific	ADJ
cblr-1782	632	27	than	than	ADP
cblr-1782	632	28	those	those	PRON
cblr-1782	632	29	under	under	ADP
cblr-1782	632	30	item	item	NOUN
cblr-1782	632	31	404(a).91	404(a).91	NUM
cblr-1782	632	32	for	for	ADP
cblr-1782	632	33	this	this	DET
cblr-1782	632	34	reason	reason	NOUN
cblr-1782	632	35	,	,	PUNCT
cblr-1782	632	36	this	this	DET
cblr-1782	632	37	article	article	NOUN
cblr-1782	632	38	compares	compare	VERB
cblr-1782	632	39	item	item	NOUN
cblr-1782	632	40	404(a	404(a	PROPN
cblr-1782	632	41	)	)	PUNCT
cblr-1782	632	42	disclosures	disclosure	NOUN
cblr-1782	632	43	and	and	CCONJ
cblr-1782	632	44	item	item	NOUN
cblr-1782	632	45	407(a)(3	407(a)(3	NOUN
cblr-1782	632	46	)	)	PUNCT
cblr-1782	632	47	disclosures	disclosure	NOUN
cblr-1782	632	48	of	of	ADP
cblr-1782	632	49	each	each	DET
cblr-1782	632	50	company	company	NOUN
cblr-1782	632	51	throughout	throughout	ADP
cblr-1782	632	52	.	.	PUNCT
cblr-1782	633	1	exxon	exxon	PROPN
cblr-1782	633	2	mobil	mobil	PROPN
cblr-1782	633	3	corporation	corporation	PROPN
cblr-1782	633	4	,	,	PUNCT
cblr-1782	633	5	definitive	definitive	ADJ
cblr-1782	633	6	proxy	proxy	ADJ
cblr-1782	633	7	statement	statement	NOUN
cblr-1782	633	8	(	(	PUNCT
cblr-1782	633	9	schedule	schedule	NOUN
cblr-1782	633	10	14a	14a	NOUN
cblr-1782	633	11	)	)	PUNCT
cblr-1782	633	12	1516	1516	NUM
cblr-1782	633	13	(	(	PUNCT
cblr-1782	633	14	apr	apr	PROPN
cblr-1782	633	15	.	.	PROPN
cblr-1782	633	16	12	12	NUM
cblr-1782	633	17	,	,	PUNCT
cblr-1782	633	18	2012	2012	NUM
cblr-1782	633	19	)	)	PUNCT
cblr-1782	633	20	,	,	PUNCT
cblr-1782	633	21	available	available	ADJ
cblr-1782	633	22	at	at	ADP
cblr-1782	633	23	http://perma.cc/x8py-btac	http://perma.cc/x8py-btac	ADJ
cblr-1782	633	24	.	.	PUNCT
cblr-1782	634	1	91	91	NUM
cblr-1782	634	2	for	for	ADP
cblr-1782	634	3	instance	instance	NOUN
cblr-1782	634	4	,	,	PUNCT
cblr-1782	634	5	general	general	PROPN
cblr-1782	634	6	electric	electric	PROPN
cblr-1782	634	7	’s	’s	PART
cblr-1782	634	8	item	item	NOUN
cblr-1782	634	9	407(a)(3	407(a)(3	NOUN
cblr-1782	634	10	)	)	PUNCT
cblr-1782	634	11	disclosure	disclosure	NOUN
cblr-1782	634	12	states	state	NOUN
cblr-1782	634	13	:	:	PUNCT
cblr-1782	634	14	in	in	ADP
cblr-1782	634	15	addition	addition	NOUN
cblr-1782	634	16	,	,	PUNCT
cblr-1782	634	17	with	with	ADP
cblr-1782	634	18	respect	respect	NOUN
cblr-1782	634	19	to	to	ADP
cblr-1782	634	20	directors	director	NOUN
cblr-1782	634	21	beattie	beattie	NOUN
cblr-1782	634	22	,	,	PUNCT
cblr-1782	634	23	cash	cash	NOUN
cblr-1782	634	24	,	,	PUNCT
cblr-1782	634	25	fudge	fudge	VERB
cblr-1782	634	26	,	,	PUNCT
cblr-1782	634	27	hockfield	hockfield	ADJ
cblr-1782	634	28	,	,	PUNCT
cblr-1782	634	29	jung	jung	PROPN
cblr-1782	634	30	,	,	PUNCT
cblr-1782	634	31	lafley	lafley	PROPN
cblr-1782	634	32	,	,	PUNCT
cblr-1782	634	33	lane	lane	NOUN
cblr-1782	634	34	,	,	PUNCT
cblr-1782	634	35	larsen	larsen	PROPN
cblr-1782	634	36	,	,	PUNCT
cblr-1782	634	37	lazarus	lazarus	PROPN
cblr-1782	634	38	,	,	PUNCT
cblr-1782	634	39	mulva	mulva	PROPN
cblr-1782	634	40	,	,	PUNCT
cblr-1782	634	41	nunn	nunn	PROPN
cblr-1782	634	42	,	,	PUNCT
cblr-1782	634	43	swieringa	swieringa	ADV
cblr-1782	634	44	,	,	PUNCT
cblr-1782	634	45	tisch	tisch	PROPN
cblr-1782	634	46	and	and	CCONJ
cblr-1782	634	47	warner	warner	PROPN
cblr-1782	634	48	,	,	PUNCT
cblr-1782	634	49	and	and	CCONJ
cblr-1782	634	50	former	former	ADJ
cblr-1782	634	51	director	director	NOUN
cblr-1782	634	52	castell	castell	PROPN
cblr-1782	634	53	,	,	PUNCT
cblr-1782	634	54	the	the	DET
cblr-1782	634	55	board	board	NOUN
cblr-1782	634	56	considered	consider	VERB
cblr-1782	634	57	the	the	DET
cblr-1782	634	58	amount	amount	NOUN
cblr-1782	634	59	of	of	ADP
cblr-1782	634	60	ge	ge	PROPN
cblr-1782	634	61	’s	’s	PART
cblr-1782	634	62	discretionary	discretionary	ADJ
cblr-1782	634	63	charitable	charitable	ADJ
cblr-1782	634	64	contributions	contribution	NOUN
cblr-1782	634	65	to	to	ADP
cblr-1782	634	66	charitable	charitable	ADJ
cblr-1782	634	67	organizations	organization	NOUN
cblr-1782	634	68	where	where	SCONJ
cblr-1782	634	69	he	he	PRON
cblr-1782	634	70	or	or	CCONJ
cblr-1782	634	71	she	she	PRON
cblr-1782	634	72	serves	serve	VERB
cblr-1782	634	73	as	as	ADP
cblr-1782	634	74	an	an	DET
cblr-1782	634	75	executive	executive	ADJ
cblr-1782	634	76	officer	officer	NOUN
cblr-1782	634	77	,	,	PUNCT
cblr-1782	634	78	director	director	NOUN
cblr-1782	634	79	or	or	CCONJ
cblr-1782	634	80	trustee	trustee	NOUN
cblr-1782	634	81	,	,	PUNCT
cblr-1782	634	82	and	and	CCONJ
cblr-1782	634	83	determined	determine	VERB
cblr-1782	634	84	that	that	SCONJ
cblr-1782	634	85	ge	ge	PROPN
cblr-1782	634	86	’s	’s	PART
cblr-1782	634	87	contributions	contribution	NOUN
cblr-1782	634	88	constituted	constitute	VERB
cblr-1782	634	89	less	less	ADJ
cblr-1782	634	90	than	than	ADP
cblr-1782	634	91	the	the	DET
cblr-1782	634	92	greater	great	ADJ
cblr-1782	634	93	of	of	ADP
cblr-1782	634	94	$	$	SYM
cblr-1782	634	95	200,000	200,000	NUM
cblr-1782	634	96	or	or	CCONJ
cblr-1782	634	97	one	one	NUM
cblr-1782	634	98	percent	percent	NOUN
cblr-1782	634	99	of	of	ADP
cblr-1782	634	100	the	the	DET
cblr-1782	634	101	charitable	charitable	ADJ
cblr-1782	634	102	organization	organization	NOUN
cblr-1782	634	103	’s	’s	PART
cblr-1782	634	104	annual	annual	ADJ
cblr-1782	634	105	consolidated	consolidated	ADJ
cblr-1782	634	106	gross	gross	ADJ
cblr-1782	634	107	revenues	revenue	NOUN
cblr-1782	634	108	during	during	ADP
cblr-1782	634	109	the	the	DET
cblr-1782	634	110	organization	organization	NOUN
cblr-1782	634	111	’s	’s	PART
cblr-1782	634	112	last	last	ADJ
cblr-1782	634	113	completed	complete	VERB
cblr-1782	634	114	fiscal	fiscal	ADJ
cblr-1782	634	115	year	year	NOUN
cblr-1782	634	116	.	.	PUNCT
cblr-1782	635	1	the	the	DET
cblr-1782	635	2	disclosure	disclosure	NOUN
cblr-1782	635	3	provided	provide	VERB
cblr-1782	635	4	no	no	DET
cblr-1782	635	5	additional	additional	ADJ
cblr-1782	635	6	information	information	NOUN
cblr-1782	635	7	on	on	ADP
cblr-1782	635	8	each	each	DET
cblr-1782	635	9	transaction	transaction	NOUN
cblr-1782	635	10	.	.	PUNCT
cblr-1782	636	1	general	general	ADJ
cblr-1782	636	2	electric	electric	PROPN
cblr-1782	636	3	company	company	NOUN
cblr-1782	636	4	,	,	PUNCT
cblr-1782	636	5	definitive	definitive	ADJ
cblr-1782	636	6	proxy	proxy	ADJ
cblr-1782	636	7	statement	statement	NOUN
cblr-1782	636	8	(	(	PUNCT
cblr-1782	636	9	schedule	schedule	NOUN
cblr-1782	636	10	14a	14a	NOUN
cblr-1782	636	11	)	)	PUNCT
cblr-1782	636	12	10	10	NUM
cblr-1782	636	13	(	(	PUNCT
cblr-1782	636	14	feb	feb	PROPN
cblr-1782	636	15	.	.	PROPN
cblr-1782	636	16	27	27	NUM
cblr-1782	636	17	,	,	PUNCT
cblr-1782	636	18	2012	2012	NUM
cblr-1782	636	19	)	)	PUNCT
cblr-1782	636	20	,	,	PUNCT
cblr-1782	636	21	available	available	ADJ
cblr-1782	636	22	at	at	ADP
cblr-1782	636	23	http://perma.cc/u9q4-7jk6	http://perma.cc/u9q4-7jk6	PROPN
cblr-1782	636	24	.	.	PUNCT
cblr-1782	637	1	min	min	PROPN
cblr-1782	637	2	–	–	PUNCT
cblr-1782	637	3	final	final	ADJ
cblr-1782	637	4	no	no	NOUN
cblr-1782	637	5	.	.	PUNCT
cblr-1782	638	1	3:663	3:663	NUM
cblr-1782	638	2	]	]	X
cblr-1782	638	3	cooperative	cooperative	ADJ
cblr-1782	638	4	policing	policing	NOUN
cblr-1782	638	5	of	of	ADP
cblr-1782	638	6	rpts	rpt	NOUN
cblr-1782	638	7	705	705	NUM
cblr-1782	638	8	table	table	NOUN
cblr-1782	638	9	5	5	NUM
cblr-1782	638	10	exhibits	exhibit	VERB
cblr-1782	638	11	how	how	SCONJ
cblr-1782	638	12	companies	company	NOUN
cblr-1782	638	13	differ	differ	VERB
cblr-1782	638	14	in	in	ADP
cblr-1782	638	15	disclosing	disclose	VERB
cblr-1782	638	16	under	under	ADP
cblr-1782	638	17	items	item	NOUN
cblr-1782	638	18	404(a	404(a	NOUN
cblr-1782	638	19	)	)	PUNCT
cblr-1782	638	20	and	and	CCONJ
cblr-1782	638	21	407(a)(3	407(a)(3	NOUN
cblr-1782	638	22	)	)	PUNCT
cblr-1782	638	23	.	.	PUNCT
cblr-1782	639	1	twenty	twenty	NUM
cblr-1782	639	2	-	-	PUNCT
cblr-1782	639	3	two	two	NUM
cblr-1782	639	4	companies	company	NOUN
cblr-1782	639	5	disclosed	disclose	VERB
cblr-1782	639	6	related	related	ADJ
cblr-1782	639	7	party	party	NOUN
cblr-1782	639	8	transactions	transaction	NOUN
cblr-1782	639	9	in	in	ADP
cblr-1782	639	10	both	both	DET
cblr-1782	639	11	items	item	NOUN
cblr-1782	639	12	.	.	PUNCT
cblr-1782	640	1	nine	nine	NUM
cblr-1782	640	2	companies	company	NOUN
cblr-1782	640	3	disclosed	disclose	VERB
cblr-1782	640	4	related	related	ADJ
cblr-1782	640	5	party	party	NOUN
cblr-1782	640	6	transactions	transaction	NOUN
cblr-1782	640	7	only	only	ADV
cblr-1782	640	8	in	in	ADP
cblr-1782	640	9	item	item	NOUN
cblr-1782	640	10	407(a)(3	407(a)(3	NOUN
cblr-1782	640	11	)	)	PUNCT
cblr-1782	640	12	—	—	PUNCT
cblr-1782	640	13	that	that	ADV
cblr-1782	640	14	is	be	AUX
cblr-1782	640	15	,	,	PUNCT
cblr-1782	640	16	only	only	ADV
cblr-1782	640	17	for	for	ADP
cblr-1782	640	18	independent	independent	ADJ
cblr-1782	640	19	directors	director	NOUN
cblr-1782	640	20	’	'	PUNCT
cblr-1782	640	21	related	relate	VERB
cblr-1782	640	22	party	party	NOUN
cblr-1782	640	23	transactions	transaction	NOUN
cblr-1782	640	24	.	.	PUNCT
cblr-1782	641	1	by	by	ADP
cblr-1782	641	2	contrast	contrast	NOUN
cblr-1782	641	3	,	,	PUNCT
cblr-1782	641	4	sixteen	sixteen	NUM
cblr-1782	641	5	companies	company	NOUN
cblr-1782	641	6	disclosed	disclose	VERB
cblr-1782	641	7	related	related	ADJ
cblr-1782	641	8	party	party	NOUN
cblr-1782	641	9	transactions	transaction	NOUN
cblr-1782	641	10	only	only	ADV
cblr-1782	641	11	under	under	ADP
cblr-1782	641	12	item	item	NOUN
cblr-1782	641	13	404(a	404(a	PROPN
cblr-1782	641	14	)	)	PUNCT
cblr-1782	641	15	.	.	PUNCT
cblr-1782	642	1	the	the	DET
cblr-1782	642	2	companies	company	NOUN
cblr-1782	642	3	may	may	AUX
cblr-1782	642	4	have	have	AUX
cblr-1782	642	5	been	be	AUX
cblr-1782	642	6	hyper	hyper	ADJ
cblr-1782	642	7	-	-	ADJ
cblr-1782	642	8	cautious	cautious	ADJ
cblr-1782	642	9	and	and	CCONJ
cblr-1782	642	10	tended	tend	VERB
cblr-1782	642	11	to	to	PART
cblr-1782	642	12	disclose	disclose	VERB
cblr-1782	642	13	even	even	ADV
cblr-1782	642	14	non	non	ADJ
cblr-1782	642	15	-	-	ADJ
cblr-1782	642	16	material	material	ADJ
cblr-1782	642	17	related	relate	VERB
cblr-1782	642	18	party	party	NOUN
cblr-1782	642	19	transactions	transaction	NOUN
cblr-1782	642	20	under	under	ADP
cblr-1782	642	21	item	item	NOUN
cblr-1782	642	22	404(a	404(a	PROPN
cblr-1782	642	23	)	)	PUNCT
cblr-1782	642	24	.	.	PUNCT
cblr-1782	643	1	three	three	NUM
cblr-1782	643	2	companies	company	NOUN
cblr-1782	643	3	did	do	AUX
cblr-1782	643	4	not	not	PART
cblr-1782	643	5	disclose	disclose	VERB
cblr-1782	643	6	any	any	DET
cblr-1782	643	7	related	relate	VERB
cblr-1782	643	8	party	party	NOUN
cblr-1782	643	9	transactions	transaction	NOUN
cblr-1782	643	10	in	in	ADP
cblr-1782	643	11	either	either	DET
cblr-1782	643	12	item	item	NOUN
cblr-1782	643	13	.	.	PUNCT
cblr-1782	644	1	based	base	VERB
cblr-1782	644	2	on	on	ADP
cblr-1782	644	3	the	the	DET
cblr-1782	644	4	fact	fact	NOUN
cblr-1782	644	5	that	that	SCONJ
cblr-1782	644	6	some	some	DET
cblr-1782	644	7	companies	company	NOUN
cblr-1782	644	8	disclosed	disclose	VERB
cblr-1782	644	9	related	related	ADJ
cblr-1782	644	10	party	party	NOUN
cblr-1782	644	11	transactions	transaction	NOUN
cblr-1782	644	12	only	only	ADV
cblr-1782	644	13	in	in	ADP
cblr-1782	644	14	item	item	NOUN
cblr-1782	644	15	404(a	404(a	PROPN
cblr-1782	644	16	)	)	PUNCT
cblr-1782	644	17	and	and	CCONJ
cblr-1782	644	18	others	other	NOUN
cblr-1782	644	19	only	only	ADV
cblr-1782	644	20	in	in	ADP
cblr-1782	644	21	item	item	NOUN
cblr-1782	644	22	407(a)(3	407(a)(3	NOUN
cblr-1782	644	23	)	)	PUNCT
cblr-1782	644	24	,	,	PUNCT
cblr-1782	644	25	we	we	PRON
cblr-1782	644	26	can	can	AUX
cblr-1782	644	27	presume	presume	VERB
cblr-1782	644	28	that	that	SCONJ
cblr-1782	644	29	companies	company	NOUN
cblr-1782	644	30	have	have	VERB
cblr-1782	644	31	different	different	ADJ
cblr-1782	644	32	preferences	preference	NOUN
cblr-1782	644	33	in	in	ADP
cblr-1782	644	34	choosing	choose	VERB
cblr-1782	644	35	where	where	SCONJ
cblr-1782	644	36	to	to	PART
cblr-1782	644	37	disclose	disclose	VERB
cblr-1782	644	38	related	related	ADJ
cblr-1782	644	39	party	party	NOUN
cblr-1782	644	40	transactions	transaction	NOUN
cblr-1782	644	41	.	.	PUNCT
cblr-1782	645	1	the	the	DET
cblr-1782	645	2	inconsistent	inconsistent	ADJ
cblr-1782	645	3	disclosure	disclosure	NOUN
cblr-1782	645	4	practices	practice	NOUN
cblr-1782	645	5	would	would	AUX
cblr-1782	645	6	make	make	VERB
cblr-1782	645	7	it	it	PRON
cblr-1782	645	8	more	more	ADV
cblr-1782	645	9	difficult	difficult	ADJ
cblr-1782	645	10	for	for	SCONJ
cblr-1782	645	11	investors	investor	NOUN
cblr-1782	645	12	to	to	PART
cblr-1782	645	13	estimate	estimate	VERB
cblr-1782	645	14	the	the	DET
cblr-1782	645	15	signaling	signal	VERB
cblr-1782	645	16	value	value	NOUN
cblr-1782	645	17	of	of	ADP
cblr-1782	645	18	the	the	DET
cblr-1782	645	19	disclosed	disclose	VERB
cblr-1782	645	20	information	information	NOUN
cblr-1782	645	21	.	.	PUNCT
cblr-1782	646	1	min	min	NOUN
cblr-1782	646	2	–	–	PUNCT
cblr-1782	646	3	final	final	ADJ
cblr-1782	646	4	706	706	NUM
cblr-1782	646	5	columbia	columbia	PROPN
cblr-1782	646	6	business	business	NOUN
cblr-1782	646	7	law	law	PROPN
cblr-1782	646	8	review	review	NOUN
cblr-1782	646	9	[	[	X
cblr-1782	646	10	vol	vol	NOUN
cblr-1782	646	11	.	.	NOUN
cblr-1782	646	12	2014	2014	NUM
cblr-1782	646	13	table	table	NOUN
cblr-1782	646	14	5	5	NUM
cblr-1782	646	15	:	:	PUNCT
cblr-1782	646	16	variance	variance	NOUN
cblr-1782	646	17	across	across	ADP
cblr-1782	646	18	firms	firm	NOUN
cblr-1782	646	19	in	in	ADP
cblr-1782	646	20	using	use	VERB
cblr-1782	646	21	item	item	NOUN
cblr-1782	646	22	404(a	404(a	PROPN
cblr-1782	646	23	)	)	PUNCT
cblr-1782	646	24	and	and	CCONJ
cblr-1782	646	25	407(a)(3	407(a)(3	NOUN
cblr-1782	646	26	)	)	PUNCT
cblr-1782	646	27	number	number	NOUN
cblr-1782	646	28	of	of	ADP
cblr-1782	646	29	404(a	404(a	NOUN
cblr-1782	646	30	)	)	PUNCT
cblr-1782	646	31	disclosures	disclosure	VERB
cblr-1782	646	32	>	>	X
cblr-1782	646	33	0	0	NUM
cblr-1782	646	34	number	number	NOUN
cblr-1782	646	35	of	of	ADP
cblr-1782	646	36	404(a	404(a	NOUN
cblr-1782	646	37	)	)	PUNCT
cblr-1782	646	38	disclosures	disclosure	NOUN
cblr-1782	646	39	=	=	SYM
cblr-1782	646	40	0	0	NUM
cblr-1782	646	41	number	number	NOUN
cblr-1782	646	42	of	of	ADP
cblr-1782	646	43	407(a)(3	407(a)(3	NOUN
cblr-1782	646	44	)	)	PUNCT
cblr-1782	646	45	disclosures	disclosure	NOUN
cblr-1782	646	46	>	>	X
cblr-1782	646	47	0	0	NUM
cblr-1782	647	1	group	group	NOUN
cblr-1782	647	2	a	a	PRON
cblr-1782	647	3	:	:	SYM
cblr-1782	647	4	22	22	NUM
cblr-1782	647	5	companies	company	NOUN
cblr-1782	647	6	jp	jp	PROPN
cblr-1782	647	7	morgan	morgan	PROPN
cblr-1782	647	8	chase	chase	PROPN
cblr-1782	647	9	,	,	PUNCT
cblr-1782	647	10	ge	ge	PROPN
cblr-1782	647	11	,	,	PUNCT
cblr-1782	647	12	ford	ford	PROPN
cblr-1782	647	13	motor	motor	PROPN
cblr-1782	647	14	,	,	PUNCT
cblr-1782	647	15	wal	wal	PROPN
cblr-1782	647	16	-	-	PUNCT
cblr-1782	647	17	mart	mart	NOUN
cblr-1782	647	18	,	,	PUNCT
cblr-1782	647	19	chevron	chevron	NOUN
cblr-1782	647	20	,	,	PUNCT
cblr-1782	647	21	united	united	PROPN
cblr-1782	647	22	technologies	technologies	PROPN
cblr-1782	647	23	,	,	PUNCT
cblr-1782	647	24	hp	hp	PROPN
cblr-1782	647	25	,	,	PUNCT
cblr-1782	647	26	johnson	johnson	PROPN
cblr-1782	647	27	&	&	CCONJ
cblr-1782	647	28	johnson	johnson	PROPN
cblr-1782	647	29	,	,	PUNCT
cblr-1782	647	30	wells	wells	PROPN
cblr-1782	647	31	fargo	fargo	PROPN
cblr-1782	647	32	,	,	PUNCT
cblr-1782	647	33	dell	dell	NOUN
cblr-1782	647	34	,	,	PUNCT
cblr-1782	647	35	home	home	NOUN
cblr-1782	647	36	depot	depot	NOUN
cblr-1782	647	37	,	,	PUNCT
cblr-1782	647	38	boeing	boeing	PROPN
cblr-1782	647	39	,	,	PUNCT
cblr-1782	647	40	exxon	exxon	PROPN
cblr-1782	647	41	mobil	mobil	PROPN
cblr-1782	647	42	,	,	PUNCT
cblr-1782	647	43	best	good	ADJ
cblr-1782	647	44	buy	buy	NOUN
cblr-1782	647	45	,	,	PUNCT
cblr-1782	647	46	bank	bank	PROPN
cblr-1782	647	47	of	of	ADP
cblr-1782	647	48	america	america	PROPN
cblr-1782	647	49	,	,	PUNCT
cblr-1782	647	50	lowe	lowe	PROPN
cblr-1782	647	51	’s	’s	PROPN
cblr-1782	647	52	,	,	PUNCT
cblr-1782	647	53	pfizer	pfizer	PROPN
cblr-1782	647	54	,	,	PUNCT
cblr-1782	647	55	ibm	ibm	PROPN
cblr-1782	647	56	,	,	PUNCT
cblr-1782	647	57	aig	aig	PROPN
cblr-1782	647	58	,	,	PUNCT
cblr-1782	647	59	comcast	comcast	PROPN
cblr-1782	647	60	,	,	PUNCT
cblr-1782	647	61	walgreen	walgreen	PROPN
cblr-1782	647	62	,	,	PUNCT
cblr-1782	647	63	microsoft	microsoft	PROPN
cblr-1782	647	64	group	group	PROPN
cblr-1782	647	65	b	b	PROPN
cblr-1782	647	66	:	:	PUNCT
cblr-1782	647	67	9	9	NUM
cblr-1782	647	68	companies	company	NOUN
cblr-1782	647	69	intel	intel	PROPN
cblr-1782	647	70	,	,	PUNCT
cblr-1782	647	71	archer	archer	PROPN
cblr-1782	647	72	daniels	daniels	PROPN
cblr-1782	647	73	midland	midland	PROPN
cblr-1782	647	74	,	,	PUNCT
cblr-1782	647	75	ups	up	NOUN
cblr-1782	647	76	,	,	PUNCT
cblr-1782	647	77	unitedhealth	unitedhealth	PROPN
cblr-1782	647	78	group	group	NOUN
cblr-1782	647	79	,	,	PUNCT
cblr-1782	647	80	berkshire	berkshire	PROPN
cblr-1782	647	81	hathaway	hathaway	PROPN
cblr-1782	647	82	,	,	PUNCT
cblr-1782	647	83	target	target	PROPN
cblr-1782	647	84	,	,	PUNCT
cblr-1782	647	85	dow	dow	PROPN
cblr-1782	647	86	chemical	chemical	PROPN
cblr-1782	647	87	,	,	PUNCT
cblr-1782	647	88	pepsico	pepsico	PROPN
cblr-1782	647	89	,	,	PUNCT
cblr-1782	647	90	cardinal	cardinal	ADJ
cblr-1782	647	91	health	health	NOUN
cblr-1782	647	92	number	number	NOUN
cblr-1782	647	93	of	of	ADP
cblr-1782	647	94	407(a)(3	407(a)(3	NOUN
cblr-1782	647	95	)	)	PUNCT
cblr-1782	647	96	disclosures	disclosure	NOUN
cblr-1782	647	97	=	=	SYM
cblr-1782	647	98	0	0	NUM
cblr-1782	647	99	group	group	NOUN
cblr-1782	647	100	c	c	NOUN
cblr-1782	647	101	:	:	PUNCT
cblr-1782	647	102	16	16	NUM
cblr-1782	647	103	companies	company	NOUN
cblr-1782	647	104	citigroup	citigroup	NOUN
cblr-1782	647	105	,	,	PUNCT
cblr-1782	647	106	marathon	marathon	NOUN
cblr-1782	647	107	petroleum	petroleum	NOUN
cblr-1782	647	108	,	,	PUNCT
cblr-1782	647	109	intl	intl	PROPN
cblr-1782	647	110	fcstone	fcstone	PROPN
cblr-1782	647	111	,	,	PUNCT
cblr-1782	647	112	costco	costco	PROPN
cblr-1782	647	113	,	,	PUNCT
cblr-1782	647	114	metlife	metlife	NOUN
cblr-1782	647	115	,	,	PUNCT
cblr-1782	647	116	apple	apple	PROPN
cblr-1782	647	117	,	,	PUNCT
cblr-1782	647	118	gm	gm	PROPN
cblr-1782	647	119	,	,	PUNCT
cblr-1782	647	120	amerisourcebergen	amerisourcebergen	PROPN
cblr-1782	647	121	,	,	PUNCT
cblr-1782	647	122	p&g	p&g	PROPN
cblr-1782	647	123	,	,	PUNCT
cblr-1782	647	124	valero	valero	PROPN
cblr-1782	647	125	energy	energy	PROPN
cblr-1782	647	126	,	,	PUNCT
cblr-1782	647	127	conocophillips	conocophillips	PROPN
cblr-1782	647	128	,	,	PUNCT
cblr-1782	647	129	kroger	kroger	PROPN
cblr-1782	647	130	,	,	PUNCT
cblr-1782	647	131	cvs	cvs	NOUN
cblr-1782	647	132	caremark	caremark	PROPN
cblr-1782	647	133	,	,	PUNCT
cblr-1782	647	134	verizon	verizon	PROPN
cblr-1782	647	135	,	,	PUNCT
cblr-1782	647	136	mckesson	mckesson	PROPN
cblr-1782	647	137	,	,	PUNCT
cblr-1782	647	138	at&t	at&t	PROPN
cblr-1782	647	139	group	group	NOUN
cblr-1782	648	1	d	d	X
cblr-1782	648	2	:	:	PUNCT
cblr-1782	648	3	3	3	NUM
cblr-1782	648	4	companies	company	NOUN
cblr-1782	648	5	kraft	kraft	VERB
cblr-1782	648	6	foods	food	NOUN
cblr-1782	648	7	,	,	PUNCT
cblr-1782	648	8	caterpillar	caterpillar	NOUN
cblr-1782	648	9	,	,	PUNCT
cblr-1782	648	10	wellpoint	wellpoint	PROPN
cblr-1782	648	11	furthermore	furthermore	ADV
cblr-1782	648	12	,	,	PUNCT
cblr-1782	648	13	figure	figure	NOUN
cblr-1782	648	14	2	2	NUM
cblr-1782	648	15	shows	show	VERB
cblr-1782	648	16	the	the	DET
cblr-1782	648	17	relationship	relationship	NOUN
cblr-1782	648	18	between	between	ADP
cblr-1782	648	19	the	the	DET
cblr-1782	648	20	ratio	ratio	NOUN
cblr-1782	648	21	of	of	ADP
cblr-1782	648	22	item	item	NOUN
cblr-1782	648	23	404(a	404(a	PROPN
cblr-1782	648	24	)	)	PUNCT
cblr-1782	648	25	disclosures	disclosure	NOUN
cblr-1782	648	26	and	and	CCONJ
cblr-1782	648	27	the	the	DET
cblr-1782	648	28	total	total	ADJ
cblr-1782	648	29	numbers	number	NOUN
cblr-1782	648	30	of	of	ADP
cblr-1782	648	31	disclosures	disclosure	NOUN
cblr-1782	648	32	.	.	PUNCT
cblr-1782	649	1	the	the	DET
cblr-1782	649	2	y	y	NOUN
cblr-1782	649	3	-	-	PUNCT
cblr-1782	649	4	axis	axis	NOUN
cblr-1782	649	5	of	of	ADP
cblr-1782	649	6	the	the	DET
cblr-1782	649	7	scatter	scatter	NOUN
cblr-1782	649	8	plot	plot	NOUN
cblr-1782	649	9	represents	represent	VERB
cblr-1782	649	10	the	the	DET
cblr-1782	649	11	ratio	ratio	NOUN
cblr-1782	649	12	of	of	ADP
cblr-1782	649	13	item	item	NOUN
cblr-1782	649	14	404(a	404(a	PROPN
cblr-1782	649	15	)	)	PUNCT
cblr-1782	649	16	,	,	PUNCT
cblr-1782	649	17	calculated	calculate	VERB
cblr-1782	649	18	by	by	ADP
cblr-1782	649	19	the	the	DET
cblr-1782	649	20	number	number	NOUN
cblr-1782	649	21	of	of	ADP
cblr-1782	649	22	item	item	NOUN
cblr-1782	649	23	404(a	404(a	PROPN
cblr-1782	649	24	)	)	PUNCT
cblr-1782	649	25	disclosures	disclosure	NOUN
cblr-1782	649	26	divided	divide	VERB
cblr-1782	649	27	by	by	ADP
cblr-1782	649	28	the	the	DET
cblr-1782	649	29	total	total	ADJ
cblr-1782	649	30	number	number	NOUN
cblr-1782	649	31	of	of	ADP
cblr-1782	649	32	disclosures	disclosure	NOUN
cblr-1782	649	33	in	in	ADP
cblr-1782	649	34	both	both	DET
cblr-1782	649	35	item	item	NOUN
cblr-1782	649	36	404(a	404(a	PROPN
cblr-1782	649	37	)	)	PUNCT
cblr-1782	649	38	and	and	CCONJ
cblr-1782	649	39	item	item	NOUN
cblr-1782	649	40	407(a)(3	407(a)(3	NOUN
cblr-1782	649	41	)	)	PUNCT
cblr-1782	649	42	.	.	PUNCT
cblr-1782	650	1	the	the	DET
cblr-1782	650	2	x	x	NOUN
cblr-1782	650	3	-	-	NOUN
cblr-1782	650	4	axis	axis	NOUN
cblr-1782	650	5	of	of	ADP
cblr-1782	650	6	the	the	DET
cblr-1782	650	7	scatter	scatter	NOUN
cblr-1782	650	8	plot	plot	NOUN
cblr-1782	650	9	indicates	indicate	VERB
cblr-1782	650	10	each	each	DET
cblr-1782	650	11	company	company	NOUN
cblr-1782	650	12	’s	’s	PART
cblr-1782	650	13	total	total	ADJ
cblr-1782	650	14	number	number	NOUN
cblr-1782	650	15	of	of	ADP
cblr-1782	650	16	disclosures	disclosure	NOUN
cblr-1782	650	17	.	.	PUNCT
cblr-1782	651	1	the	the	DET
cblr-1782	651	2	scatter	scatter	NOUN
cblr-1782	651	3	plot	plot	NOUN
cblr-1782	651	4	shows	show	VERB
cblr-1782	651	5	that	that	SCONJ
cblr-1782	651	6	an	an	DET
cblr-1782	651	7	increase	increase	NOUN
cblr-1782	651	8	in	in	ADP
cblr-1782	651	9	the	the	DET
cblr-1782	651	10	total	total	ADJ
cblr-1782	651	11	number	number	NOUN
cblr-1782	651	12	of	of	ADP
cblr-1782	651	13	disclosures	disclosure	NOUN
cblr-1782	651	14	does	do	AUX
cblr-1782	651	15	not	not	PART
cblr-1782	651	16	necessarily	necessarily	ADV
cblr-1782	651	17	correlate	correlate	VERB
cblr-1782	651	18	with	with	ADP
cblr-1782	651	19	an	an	DET
cblr-1782	651	20	increase	increase	NOUN
cblr-1782	651	21	in	in	ADP
cblr-1782	651	22	the	the	DET
cblr-1782	651	23	ratio	ratio	NOUN
cblr-1782	651	24	of	of	ADP
cblr-1782	651	25	item	item	NOUN
cblr-1782	651	26	404(a	404(a	PROPN
cblr-1782	651	27	)	)	PUNCT
cblr-1782	651	28	disclosures	disclosure	NOUN
cblr-1782	651	29	.	.	PUNCT
cblr-1782	652	1	regardless	regardless	ADV
cblr-1782	652	2	of	of	ADP
cblr-1782	652	3	how	how	SCONJ
cblr-1782	652	4	many	many	ADJ
cblr-1782	652	5	total	total	ADJ
cblr-1782	652	6	disclosures	disclosure	NOUN
cblr-1782	652	7	a	a	DET
cblr-1782	652	8	company	company	NOUN
cblr-1782	652	9	makes	make	VERB
cblr-1782	652	10	,	,	PUNCT
cblr-1782	652	11	a	a	DET
cblr-1782	652	12	company	company	NOUN
cblr-1782	652	13	’s	’s	PART
cblr-1782	652	14	preferences	preference	NOUN
cblr-1782	652	15	min	min	NOUN
cblr-1782	652	16	–	–	PUNCT
cblr-1782	652	17	final	final	ADJ
cblr-1782	652	18	no	no	NOUN
cblr-1782	652	19	.	.	PUNCT
cblr-1782	653	1	3:663	3:663	NUM
cblr-1782	653	2	]	]	X
cblr-1782	653	3	cooperative	cooperative	ADJ
cblr-1782	653	4	policing	policing	NOUN
cblr-1782	653	5	of	of	ADP
cblr-1782	653	6	rpts	rpt	NOUN
cblr-1782	653	7	707	707	NUM
cblr-1782	653	8	in	in	ADP
cblr-1782	653	9	choosing	choose	VERB
cblr-1782	653	10	where	where	SCONJ
cblr-1782	653	11	to	to	PART
cblr-1782	653	12	disclose	disclose	VERB
cblr-1782	653	13	seems	seem	VERB
cblr-1782	653	14	to	to	PART
cblr-1782	653	15	determine	determine	VERB
cblr-1782	653	16	the	the	DET
cblr-1782	653	17	ratio	ratio	NOUN
cblr-1782	653	18	of	of	ADP
cblr-1782	653	19	item	item	NOUN
cblr-1782	653	20	404(a	404(a	PROPN
cblr-1782	653	21	)	)	PUNCT
cblr-1782	653	22	disclosures	disclosure	NOUN
cblr-1782	653	23	.	.	PUNCT
cblr-1782	654	1	for	for	ADP
cblr-1782	654	2	instance	instance	NOUN
cblr-1782	654	3	,	,	PUNCT
cblr-1782	654	4	wal	wal	PROPN
cblr-1782	654	5	-	-	PUNCT
cblr-1782	654	6	mart	mart	PROPN
cblr-1782	654	7	has	have	VERB
cblr-1782	654	8	a	a	DET
cblr-1782	654	9	ratio	ratio	NOUN
cblr-1782	654	10	of	of	ADP
cblr-1782	654	11	0.52	0.52	NUM
cblr-1782	654	12	while	while	SCONJ
cblr-1782	654	13	utc	utc	PROPN
cblr-1782	654	14	shows	show	VERB
cblr-1782	654	15	a	a	DET
cblr-1782	654	16	relatively	relatively	ADV
cblr-1782	654	17	lower	low	ADJ
cblr-1782	654	18	ratio	ratio	NOUN
cblr-1782	654	19	of	of	ADP
cblr-1782	654	20	0.06	0.06	NUM
cblr-1782	654	21	.	.	PUNCT
cblr-1782	655	1	this	this	PRON
cblr-1782	655	2	partly	partly	ADV
cblr-1782	655	3	explains	explain	VERB
cblr-1782	655	4	why	why	SCONJ
cblr-1782	655	5	,	,	PUNCT
cblr-1782	655	6	when	when	SCONJ
cblr-1782	655	7	disclosing	disclose	VERB
cblr-1782	655	8	very	very	ADV
cblr-1782	655	9	similar	similar	ADJ
cblr-1782	655	10	transactions	transaction	NOUN
cblr-1782	655	11	,	,	PUNCT
cblr-1782	655	12	wal	wal	PROPN
cblr-1782	655	13	-	-	PUNCT
cblr-1782	655	14	mart	mart	PROPN
cblr-1782	655	15	disclosed	disclose	VERB
cblr-1782	655	16	under	under	ADP
cblr-1782	655	17	item	item	NOUN
cblr-1782	655	18	404(4	404(4	NUM
cblr-1782	655	19	)	)	PUNCT
cblr-1782	655	20	,	,	PUNCT
cblr-1782	655	21	while	while	SCONJ
cblr-1782	655	22	utc	utc	PROPN
cblr-1782	655	23	disclosed	disclose	VERB
cblr-1782	655	24	under	under	ADP
cblr-1782	655	25	item	item	NOUN
cblr-1782	655	26	407(a)(4	407(a)(4	PROPN
cblr-1782	655	27	)	)	PUNCT
cblr-1782	655	28	.	.	PUNCT
cblr-1782	656	1	figure	figure	NOUN
cblr-1782	656	2	2	2	NUM
cblr-1782	656	3	:	:	PUNCT
cblr-1782	656	4	scatter	scatter	NOUN
cblr-1782	656	5	plot	plot	NOUN
cblr-1782	656	6	on	on	ADP
cblr-1782	656	7	the	the	DET
cblr-1782	656	8	relationship	relationship	NOUN
cblr-1782	656	9	between	between	ADP
cblr-1782	656	10	total	total	ADJ
cblr-1782	656	11	number	number	NOUN
cblr-1782	656	12	of	of	ADP
cblr-1782	656	13	disclosures	disclosure	NOUN
cblr-1782	656	14	and	and	CCONJ
cblr-1782	656	15	the	the	DET
cblr-1782	656	16	ratio	ratio	NOUN
cblr-1782	656	17	of	of	ADP
cblr-1782	656	18	404(a	404(a	NOUN
cblr-1782	656	19	)	)	PUNCT
cblr-1782	656	20	disclosures	disclosure	NOUN
cblr-1782	656	21	2	2	NUM
cblr-1782	656	22	.	.	PUNCT
cblr-1782	656	23	frequency	frequency	NOUN
cblr-1782	656	24	,	,	PUNCT
cblr-1782	656	25	types	type	NOUN
cblr-1782	656	26	,	,	PUNCT
cblr-1782	656	27	and	and	CCONJ
cblr-1782	656	28	size	size	NOUN
cblr-1782	656	29	of	of	ADP
cblr-1782	656	30	disclosed	disclose	VERB
cblr-1782	656	31	related	related	ADJ
cblr-1782	656	32	party	party	NOUN
cblr-1782	656	33	transactions	transaction	NOUN
cblr-1782	656	34	the	the	DET
cblr-1782	656	35	fifty	fifty	NUM
cblr-1782	656	36	sample	sample	NOUN
cblr-1782	656	37	companies	company	NOUN
cblr-1782	656	38	disclosed	disclose	VERB
cblr-1782	656	39	413	413	NUM
cblr-1782	656	40	related	related	ADJ
cblr-1782	656	41	party	party	NOUN
cblr-1782	656	42	transactions	transaction	NOUN
cblr-1782	656	43	in	in	ADP
cblr-1782	656	44	fiscal	fiscal	ADJ
cblr-1782	656	45	year	year	NOUN
cblr-1782	656	46	2012.92	2012.92	NUM
cblr-1782	656	47	on	on	ADP
cblr-1782	656	48	average	average	ADJ
cblr-1782	656	49	,	,	PUNCT
cblr-1782	656	50	there	there	PRON
cblr-1782	656	51	were	be	VERB
cblr-1782	656	52	a	a	DET
cblr-1782	656	53	little	little	ADJ
cblr-1782	656	54	over	over	ADP
cblr-1782	656	55	eight	eight	NUM
cblr-1782	656	56	related	relate	VERB
cblr-1782	656	57	party	party	NOUN
cblr-1782	656	58	transaction	transaction	NOUN
cblr-1782	656	59	disclosures	disclosure	NOUN
cblr-1782	656	60	per	per	ADP
cblr-1782	656	61	company	company	NOUN
cblr-1782	656	62	.	.	PUNCT
cblr-1782	657	1	whether	whether	SCONJ
cblr-1782	657	2	a	a	DET
cblr-1782	657	3	higher	high	ADJ
cblr-1782	657	4	number	number	NOUN
cblr-1782	657	5	of	of	ADP
cblr-1782	657	6	disclosures	disclosure	NOUN
cblr-1782	657	7	is	be	AUX
cblr-1782	657	8	a	a	DET
cblr-1782	657	9	good	good	ADJ
cblr-1782	657	10	thing	thing	NOUN
cblr-1782	657	11	or	or	CCONJ
cblr-1782	657	12	a	a	DET
cblr-1782	657	13	bad	bad	ADJ
cblr-1782	657	14	thing	thing	NOUN
cblr-1782	657	15	is	be	AUX
cblr-1782	657	16	not	not	PART
cblr-1782	657	17	clear	clear	ADJ
cblr-1782	657	18	.	.	PUNCT
cblr-1782	658	1	one	one	NUM
cblr-1782	658	2	possible	possible	ADJ
cblr-1782	658	3	interpretation	interpretation	NOUN
cblr-1782	658	4	92	92	NUM
cblr-1782	658	5	see	see	NOUN
cblr-1782	658	6	infra	infra	NOUN
cblr-1782	658	7	figure	figure	VERB
cblr-1782	658	8	a	a	PRON
cblr-1782	658	9	for	for	ADP
cblr-1782	658	10	the	the	DET
cblr-1782	658	11	distribution	distribution	NOUN
cblr-1782	658	12	of	of	ADP
cblr-1782	658	13	related	related	ADJ
cblr-1782	658	14	party	party	NOUN
cblr-1782	658	15	transaction	transaction	NOUN
cblr-1782	658	16	disclosures	disclosure	NOUN
cblr-1782	658	17	for	for	ADP
cblr-1782	658	18	each	each	DET
cblr-1782	658	19	company	company	NOUN
cblr-1782	658	20	.	.	PUNCT
cblr-1782	659	1	min	min	NOUN
cblr-1782	659	2	–	–	PUNCT
cblr-1782	659	3	final	final	ADJ
cblr-1782	659	4	708	708	NUM
cblr-1782	659	5	columbia	columbia	PROPN
cblr-1782	659	6	business	business	NOUN
cblr-1782	659	7	law	law	PROPN
cblr-1782	659	8	review	review	NOUN
cblr-1782	660	1	[	[	X
cblr-1782	660	2	vol	vol	NOUN
cblr-1782	660	3	.	.	PUNCT
cblr-1782	660	4	2014	2014	NUM
cblr-1782	660	5	is	be	AUX
cblr-1782	660	6	that	that	SCONJ
cblr-1782	660	7	more	more	ADJ
cblr-1782	660	8	disclosures	disclosure	NOUN
cblr-1782	660	9	mean	mean	VERB
cblr-1782	660	10	a	a	DET
cblr-1782	660	11	company	company	NOUN
cblr-1782	660	12	is	be	AUX
cblr-1782	660	13	more	more	ADV
cblr-1782	660	14	transparent	transparent	ADJ
cblr-1782	660	15	.	.	PUNCT
cblr-1782	661	1	another	another	DET
cblr-1782	661	2	interpretation	interpretation	NOUN
cblr-1782	661	3	might	might	AUX
cblr-1782	661	4	be	be	AUX
cblr-1782	661	5	that	that	SCONJ
cblr-1782	661	6	the	the	DET
cblr-1782	661	7	company	company	NOUN
cblr-1782	661	8	is	be	AUX
cblr-1782	661	9	too	too	ADV
cblr-1782	661	10	permissive	permissive	ADJ
cblr-1782	661	11	regarding	regard	VERB
cblr-1782	661	12	related	related	ADJ
cblr-1782	661	13	party	party	NOUN
cblr-1782	661	14	transactions.93	transactions.93	NOUN
cblr-1782	661	15	more	more	ADV
cblr-1782	661	16	extensive	extensive	ADJ
cblr-1782	661	17	empirical	empirical	ADJ
cblr-1782	661	18	evidence	evidence	NOUN
cblr-1782	661	19	is	be	AUX
cblr-1782	661	20	necessary	necessary	ADJ
cblr-1782	661	21	to	to	PART
cblr-1782	661	22	determine	determine	VERB
cblr-1782	661	23	which	which	DET
cblr-1782	661	24	interpretation	interpretation	NOUN
cblr-1782	661	25	is	be	AUX
cblr-1782	661	26	more	more	ADV
cblr-1782	661	27	accurate	accurate	ADJ
cblr-1782	661	28	.	.	PUNCT
cblr-1782	662	1	thus	thus	ADV
cblr-1782	662	2	,	,	PUNCT
cblr-1782	662	3	for	for	ADP
cblr-1782	662	4	the	the	DET
cblr-1782	662	5	purpose	purpose	NOUN
cblr-1782	662	6	of	of	ADP
cblr-1782	662	7	this	this	DET
cblr-1782	662	8	article	article	NOUN
cblr-1782	662	9	,	,	PUNCT
cblr-1782	662	10	i	i	PRON
cblr-1782	662	11	will	will	AUX
cblr-1782	662	12	proceed	proceed	VERB
cblr-1782	662	13	without	without	ADP
cblr-1782	662	14	assuming	assume	VERB
cblr-1782	662	15	that	that	SCONJ
cblr-1782	662	16	either	either	DET
cblr-1782	662	17	interpretation	interpretation	NOUN
cblr-1782	662	18	is	be	AUX
cblr-1782	662	19	correct	correct	ADJ
cblr-1782	662	20	.	.	PUNCT
cblr-1782	663	1	93	93	NUM
cblr-1782	663	2	to	to	PART
cblr-1782	663	3	better	well	ADV
cblr-1782	663	4	understand	understand	VERB
cblr-1782	663	5	whether	whether	SCONJ
cblr-1782	663	6	more	more	ADJ
cblr-1782	663	7	disclosures	disclosure	NOUN
cblr-1782	663	8	of	of	ADP
cblr-1782	663	9	related	related	ADJ
cblr-1782	663	10	party	party	NOUN
cblr-1782	663	11	transactions	transaction	NOUN
cblr-1782	663	12	are	be	AUX
cblr-1782	663	13	correlated	correlate	VERB
cblr-1782	663	14	with	with	ADP
cblr-1782	663	15	bad	bad	ADJ
cblr-1782	663	16	corporate	corporate	ADJ
cblr-1782	663	17	governance	governance	NOUN
cblr-1782	663	18	practices	practice	NOUN
cblr-1782	663	19	in	in	ADP
cblr-1782	663	20	general	general	ADJ
cblr-1782	663	21	,	,	PUNCT
cblr-1782	663	22	i	i	PRON
cblr-1782	663	23	collected	collect	VERB
cblr-1782	663	24	data	datum	NOUN
cblr-1782	663	25	using	use	VERB
cblr-1782	663	26	iss	iss	PROPN
cblr-1782	663	27	governance	governance	NOUN
cblr-1782	663	28	quick	quick	ADJ
cblr-1782	663	29	score	score	NOUN
cblr-1782	663	30	.	.	PUNCT
cblr-1782	664	1	iss	iss	PROPN
cblr-1782	664	2	quickscore	quickscore	VERB
cblr-1782	664	3	2.0	2.0	NUM
cblr-1782	664	4	(	(	PUNCT
cblr-1782	664	5	2014	2014	NUM
cblr-1782	664	6	)	)	PUNCT
cblr-1782	664	7	,	,	PUNCT
cblr-1782	664	8	http://perma.cc/77x5-vus4	http://perma.cc/77x5-vus4	NOUN
cblr-1782	664	9	.	.	PUNCT
cblr-1782	665	1	iss	iss	PROPN
cblr-1782	665	2	quickscore	quickscore	PROPN
cblr-1782	665	3	ranks	rank	VERB
cblr-1782	665	4	corporate	corporate	ADJ
cblr-1782	665	5	governance	governance	NOUN
cblr-1782	665	6	practices	practice	NOUN
cblr-1782	665	7	on	on	ADP
cblr-1782	665	8	a	a	DET
cblr-1782	665	9	scale	scale	NOUN
cblr-1782	665	10	from	from	ADP
cblr-1782	665	11	1	1	NUM
cblr-1782	665	12	to	to	PART
cblr-1782	665	13	10	10	NUM
cblr-1782	665	14	.	.	PUNCT
cblr-1782	666	1	a	a	DET
cblr-1782	666	2	higher	high	ADJ
cblr-1782	666	3	score	score	NOUN
cblr-1782	666	4	indicates	indicate	VERB
cblr-1782	666	5	a	a	DET
cblr-1782	666	6	higher	high	ADJ
cblr-1782	666	7	governance	governance	NOUN
cblr-1782	666	8	risk	risk	NOUN
cblr-1782	666	9	,	,	PUNCT
cblr-1782	666	10	i.e.	i.e.	X
cblr-1782	666	11	poorer	poor	ADJ
cblr-1782	666	12	corporate	corporate	ADJ
cblr-1782	666	13	governance	governance	NOUN
cblr-1782	666	14	practices	practice	NOUN
cblr-1782	666	15	.	.	PUNCT
cblr-1782	667	1	however	however	ADV
cblr-1782	667	2	,	,	PUNCT
cblr-1782	667	3	even	even	ADV
cblr-1782	667	4	though	though	SCONJ
cblr-1782	667	5	the	the	DET
cblr-1782	667	6	results	result	NOUN
cblr-1782	667	7	are	be	AUX
cblr-1782	667	8	preliminary	preliminary	ADJ
cblr-1782	667	9	,	,	PUNCT
cblr-1782	667	10	the	the	DET
cblr-1782	667	11	data	datum	NOUN
cblr-1782	667	12	support	support	VERB
cblr-1782	667	13	the	the	DET
cblr-1782	667	14	interpretation	interpretation	NOUN
cblr-1782	667	15	that	that	SCONJ
cblr-1782	667	16	a	a	DET
cblr-1782	667	17	company	company	NOUN
cblr-1782	667	18	with	with	ADP
cblr-1782	667	19	more	more	ADJ
cblr-1782	667	20	disclosures	disclosure	NOUN
cblr-1782	667	21	of	of	ADP
cblr-1782	667	22	related	related	ADJ
cblr-1782	667	23	party	party	NOUN
cblr-1782	667	24	transactions	transaction	NOUN
cblr-1782	667	25	is	be	AUX
cblr-1782	667	26	more	more	ADV
cblr-1782	667	27	likely	likely	ADJ
cblr-1782	667	28	to	to	PART
cblr-1782	667	29	have	have	VERB
cblr-1782	667	30	worse	bad	ADJ
cblr-1782	667	31	corporate	corporate	ADJ
cblr-1782	667	32	governance	governance	NOUN
cblr-1782	667	33	practices	practice	NOUN
cblr-1782	667	34	.	.	PUNCT
cblr-1782	668	1	also	also	ADV
cblr-1782	668	2	,	,	PUNCT
cblr-1782	668	3	empirical	empirical	ADJ
cblr-1782	668	4	studies	study	NOUN
cblr-1782	668	5	by	by	ADP
cblr-1782	668	6	accounting	accounting	NOUN
cblr-1782	668	7	scholars	scholar	NOUN
cblr-1782	668	8	support	support	VERB
cblr-1782	668	9	the	the	DET
cblr-1782	668	10	same	same	ADJ
cblr-1782	668	11	interpretation	interpretation	NOUN
cblr-1782	668	12	.	.	PUNCT
cblr-1782	669	1	see	see	VERB
cblr-1782	669	2	mark	mark	PROPN
cblr-1782	669	3	kohlbeck	kohlbeck	PROPN
cblr-1782	669	4	&	&	CCONJ
cblr-1782	669	5	brian	brian	PROPN
cblr-1782	669	6	w.	w.	PROPN
cblr-1782	669	7	mayhew	mayhew	PROPN
cblr-1782	669	8	,	,	PUNCT
cblr-1782	669	9	valuation	valuation	NOUN
cblr-1782	669	10	of	of	ADP
cblr-1782	669	11	firms	firm	NOUN
cblr-1782	669	12	that	that	PRON
cblr-1782	669	13	disclose	disclose	VERB
cblr-1782	669	14	related	related	ADJ
cblr-1782	669	15	party	party	NOUN
cblr-1782	669	16	transactions	transaction	NOUN
cblr-1782	669	17	,	,	PUNCT
cblr-1782	669	18	29	29	NUM
cblr-1782	669	19	j.	j.	PROPN
cblr-1782	669	20	acct	acct	PROPN
cblr-1782	669	21	.	.	PUNCT
cblr-1782	670	1	pub	pub	NOUN
cblr-1782	670	2	.	.	PUNCT
cblr-1782	671	1	pol’y	pol’y	NOUN
cblr-1782	671	2	115	115	NUM
cblr-1782	671	3	,	,	PUNCT
cblr-1782	671	4	134	134	NUM
cblr-1782	671	5	(	(	PUNCT
cblr-1782	671	6	2010	2010	NUM
cblr-1782	671	7	)	)	PUNCT
cblr-1782	671	8	(	(	PUNCT
cblr-1782	671	9	finding	find	VERB
cblr-1782	671	10	that	that	SCONJ
cblr-1782	671	11	the	the	DET
cblr-1782	671	12	market	market	NOUN
cblr-1782	671	13	views	view	VERB
cblr-1782	671	14	firms	firm	NOUN
cblr-1782	671	15	that	that	PRON
cblr-1782	671	16	disclose	disclose	VERB
cblr-1782	671	17	loans	loan	NOUN
cblr-1782	671	18	and	and	CCONJ
cblr-1782	671	19	other	other	ADJ
cblr-1782	671	20	simple	simple	ADJ
cblr-1782	671	21	related	relate	VERB
cblr-1782	671	22	party	party	NOUN
cblr-1782	671	23	transactions	transaction	NOUN
cblr-1782	671	24	with	with	ADP
cblr-1782	671	25	directors	director	NOUN
cblr-1782	671	26	,	,	PUNCT
cblr-1782	671	27	officers	officer	NOUN
cblr-1782	671	28	,	,	PUNCT
cblr-1782	671	29	or	or	CCONJ
cblr-1782	671	30	shareholders	shareholder	NOUN
cblr-1782	671	31	negatively	negatively	ADV
cblr-1782	671	32	.	.	PUNCT
cblr-1782	672	1	in	in	ADP
cblr-1782	672	2	contrast	contrast	NOUN
cblr-1782	672	3	,	,	PUNCT
cblr-1782	672	4	the	the	DET
cblr-1782	672	5	disclosures	disclosure	NOUN
cblr-1782	672	6	of	of	ADP
cblr-1782	672	7	complex	complex	ADJ
cblr-1782	672	8	related	relate	VERB
cblr-1782	672	9	party	party	NOUN
cblr-1782	672	10	transactions	transaction	NOUN
cblr-1782	672	11	and	and	CCONJ
cblr-1782	672	12	related	relate	VERB
cblr-1782	672	13	party	party	NOUN
cblr-1782	672	14	transactions	transaction	NOUN
cblr-1782	672	15	with	with	ADP
cblr-1782	672	16	firm	firm	ADJ
cblr-1782	672	17	investments	investment	NOUN
cblr-1782	672	18	are	be	AUX
cblr-1782	672	19	not	not	PART
cblr-1782	672	20	associated	associate	VERB
cblr-1782	672	21	with	with	ADP
cblr-1782	672	22	valuations	valuation	NOUN
cblr-1782	672	23	or	or	CCONJ
cblr-1782	672	24	returns	return	NOUN
cblr-1782	672	25	.	.	PUNCT
cblr-1782	672	26	)	)	PUNCT
cblr-1782	672	27	;	;	PUNCT
cblr-1782	672	28	see	see	VERB
cblr-1782	672	29	also	also	ADV
cblr-1782	672	30	michael	michael	PROPN
cblr-1782	672	31	d.	d.	PROPN
cblr-1782	672	32	ryngaert	ryngaert	PROPN
cblr-1782	672	33	&	&	CCONJ
cblr-1782	672	34	shawn	shawn	PROPN
cblr-1782	672	35	e.	e.	PROPN
cblr-1782	672	36	thomas	thomas	PROPN
cblr-1782	672	37	,	,	PUNCT
cblr-1782	672	38	not	not	PART
cblr-1782	672	39	all	all	PRON
cblr-1782	672	40	related	related	ADJ
cblr-1782	672	41	party	party	NOUN
cblr-1782	672	42	transactions	transaction	NOUN
cblr-1782	672	43	(	(	PUNCT
cblr-1782	672	44	rpts	rpt	NOUN
cblr-1782	672	45	)	)	PUNCT
cblr-1782	672	46	are	be	AUX
cblr-1782	672	47	the	the	DET
cblr-1782	672	48	same	same	ADJ
cblr-1782	672	49	:	:	PUNCT
cblr-1782	672	50	ex	ex	NOUN
cblr-1782	672	51	-	-	NOUN
cblr-1782	672	52	ante	ante	NOUN
cblr-1782	672	53	vs.	vs.	ADP
cblr-1782	672	54	ex	ex	ADJ
cblr-1782	672	55	-	-	ADJ
cblr-1782	672	56	post	post	ADJ
cblr-1782	672	57	rpts	rpt	NOUN
cblr-1782	672	58	.	.	PUNCT
cblr-1782	673	1	50	50	NUM
cblr-1782	673	2	j.	j.	PROPN
cblr-1782	673	3	acct	acct	PROPN
cblr-1782	673	4	.	.	PUNCT
cblr-1782	674	1	res	re	NOUN
cblr-1782	674	2	.	.	PROPN
cblr-1782	674	3	845	845	NUM
cblr-1782	674	4	,	,	PUNCT
cblr-1782	674	5	874	874	NUM
cblr-1782	674	6	(	(	PUNCT
cblr-1782	674	7	2012	2012	NUM
cblr-1782	674	8	)	)	PUNCT
cblr-1782	674	9	(	(	PUNCT
cblr-1782	674	10	suggesting	suggest	VERB
cblr-1782	674	11	that	that	SCONJ
cblr-1782	674	12	the	the	DET
cblr-1782	674	13	overall	overall	ADJ
cblr-1782	674	14	volume	volume	NOUN
cblr-1782	674	15	of	of	ADP
cblr-1782	674	16	disclosed	disclose	VERB
cblr-1782	674	17	related	related	ADJ
cblr-1782	674	18	party	party	NOUN
cblr-1782	674	19	transactions	transaction	NOUN
cblr-1782	674	20	generally	generally	ADV
cblr-1782	674	21	is	be	AUX
cblr-1782	674	22	not	not	PART
cblr-1782	674	23	significantly	significantly	ADV
cblr-1782	674	24	associated	associate	VERB
cblr-1782	674	25	with	with	ADP
cblr-1782	674	26	shareholder	shareholder	NOUN
cblr-1782	674	27	wealth	wealth	NOUN
cblr-1782	674	28	as	as	SCONJ
cblr-1782	674	29	measured	measure	VERB
cblr-1782	674	30	by	by	ADP
cblr-1782	674	31	operating	operate	VERB
cblr-1782	674	32	profitability	profitability	NOUN
cblr-1782	674	33	or	or	CCONJ
cblr-1782	674	34	tobin	tobin	PROPN
cblr-1782	674	35	’s	’s	PART
cblr-1782	674	36	q.	q.	PROPN
cblr-1782	675	1	rather	rather	ADV
cblr-1782	675	2	,	,	PUNCT
cblr-1782	675	3	the	the	DET
cblr-1782	675	4	timing	timing	NOUN
cblr-1782	675	5	of	of	ADP
cblr-1782	675	6	the	the	DET
cblr-1782	675	7	transaction	transaction	NOUN
cblr-1782	675	8	matters	matter	VERB
cblr-1782	675	9	.	.	PUNCT
cblr-1782	676	1	their	their	PRON
cblr-1782	676	2	evidence	evidence	NOUN
cblr-1782	676	3	suggests	suggest	VERB
cblr-1782	676	4	that	that	SCONJ
cblr-1782	676	5	related	related	ADJ
cblr-1782	676	6	party	party	NOUN
cblr-1782	676	7	transactions	transaction	NOUN
cblr-1782	676	8	entered	enter	VERB
cblr-1782	676	9	into	into	ADP
cblr-1782	676	10	after	after	SCONJ
cblr-1782	676	11	a	a	DET
cblr-1782	676	12	contracting	contracting	NOUN
cblr-1782	676	13	party	party	NOUN
cblr-1782	676	14	becomes	become	VERB
cblr-1782	676	15	a	a	DET
cblr-1782	676	16	related	related	ADJ
cblr-1782	676	17	party	party	NOUN
cblr-1782	676	18	(	(	PUNCT
cblr-1782	676	19	ex	ex	X
cblr-1782	676	20	post	post	X
cblr-1782	676	21	related	relate	VERB
cblr-1782	676	22	party	party	NOUN
cblr-1782	676	23	transactions	transaction	NOUN
cblr-1782	676	24	)	)	PUNCT
cblr-1782	676	25	are	be	AUX
cblr-1782	676	26	negatively	negatively	ADV
cblr-1782	676	27	associated	associate	VERB
cblr-1782	676	28	with	with	ADP
cblr-1782	676	29	shareholder	shareholder	NOUN
cblr-1782	676	30	wealth	wealth	NOUN
cblr-1782	676	31	and	and	CCONJ
cblr-1782	676	32	firm	firm	ADJ
cblr-1782	676	33	profitability	profitability	NOUN
cblr-1782	676	34	,	,	PUNCT
cblr-1782	676	35	whereas	whereas	SCONJ
cblr-1782	676	36	related	related	ADJ
cblr-1782	676	37	party	party	NOUN
cblr-1782	676	38	transactions	transaction	NOUN
cblr-1782	676	39	entered	enter	VERB
cblr-1782	676	40	into	into	ADP
cblr-1782	676	41	prior	prior	ADV
cblr-1782	676	42	to	to	ADP
cblr-1782	676	43	a	a	DET
cblr-1782	676	44	contracting	contracting	NOUN
cblr-1782	676	45	party	party	NOUN
cblr-1782	676	46	becoming	become	VERB
cblr-1782	676	47	a	a	DET
cblr-1782	676	48	related	related	ADJ
cblr-1782	676	49	party	party	NOUN
cblr-1782	676	50	(	(	PUNCT
cblr-1782	676	51	ex	ex	X
cblr-1782	676	52	ante	ante	NOUN
cblr-1782	676	53	related	relate	VERB
cblr-1782	676	54	party	party	NOUN
cblr-1782	676	55	transactions	transaction	NOUN
cblr-1782	676	56	)	)	PUNCT
cblr-1782	676	57	are	be	AUX
cblr-1782	676	58	positively	positively	ADV
cblr-1782	676	59	associated	associate	VERB
cblr-1782	676	60	with	with	ADP
cblr-1782	676	61	firm	firm	ADJ
cblr-1782	676	62	value	value	NOUN
cblr-1782	676	63	and	and	CCONJ
cblr-1782	676	64	may	may	AUX
cblr-1782	676	65	well	well	ADV
cblr-1782	676	66	represent	represent	VERB
cblr-1782	676	67	efficient	efficient	ADJ
cblr-1782	676	68	contracting	contracting	NOUN
cblr-1782	676	69	outcomes	outcome	NOUN
cblr-1782	676	70	)	)	PUNCT
cblr-1782	676	71	.	.	PUNCT
cblr-1782	677	1	however	however	ADV
cblr-1782	677	2	,	,	PUNCT
cblr-1782	677	3	both	both	DET
cblr-1782	677	4	studies	study	NOUN
cblr-1782	677	5	are	be	AUX
cblr-1782	677	6	based	base	VERB
cblr-1782	677	7	on	on	ADP
cblr-1782	677	8	disclosures	disclosure	NOUN
cblr-1782	677	9	before	before	ADP
cblr-1782	677	10	2001	2001	NUM
cblr-1782	677	11	and	and	CCONJ
cblr-1782	677	12	do	do	AUX
cblr-1782	677	13	not	not	PART
cblr-1782	677	14	reflect	reflect	VERB
cblr-1782	677	15	the	the	DET
cblr-1782	677	16	change	change	NOUN
cblr-1782	677	17	caused	cause	VERB
cblr-1782	677	18	by	by	ADP
cblr-1782	677	19	the	the	DET
cblr-1782	677	20	sec	sec	PROPN
cblr-1782	677	21	amendment	amendment	NOUN
cblr-1782	677	22	in	in	ADP
cblr-1782	677	23	2006	2006	NUM
cblr-1782	677	24	.	.	PUNCT
cblr-1782	678	1	min	min	NOUN
cblr-1782	678	2	–	–	PUNCT
cblr-1782	678	3	final	final	ADJ
cblr-1782	678	4	no	no	NOUN
cblr-1782	678	5	.	.	PUNCT
cblr-1782	679	1	3:663	3:663	NUM
cblr-1782	679	2	]	]	X
cblr-1782	679	3	cooperative	cooperative	ADJ
cblr-1782	679	4	policing	policing	NOUN
cblr-1782	679	5	of	of	ADP
cblr-1782	679	6	rpts	rpt	NOUN
cblr-1782	679	7	709	709	NUM
cblr-1782	679	8	table	table	NOUN
cblr-1782	679	9	6	6	NUM
cblr-1782	679	10	:	:	PUNCT
cblr-1782	679	11	the	the	DET
cblr-1782	679	12	frequency	frequency	NOUN
cblr-1782	679	13	of	of	ADP
cblr-1782	679	14	related	relate	VERB
cblr-1782	679	15	party	party	NOUN
cblr-1782	679	16	transactions	transaction	NOUN
cblr-1782	679	17	disclosures	disclosure	VERB
cblr-1782	679	18	item	item	VERB
cblr-1782	679	19	407(a)(3	407(a)(3	NOUN
cblr-1782	679	20	)	)	PUNCT
cblr-1782	679	21	(	(	PUNCT
cblr-1782	679	22	director	director	NOUN
cblr-1782	679	23	independence	independence	NOUN
cblr-1782	679	24	)	)	PUNCT
cblr-1782	679	25	item	item	NOUN
cblr-1782	679	26	404(a	404(a	PROPN
cblr-1782	679	27	)	)	PUNCT
cblr-1782	679	28	(	(	PUNCT
cblr-1782	679	29	related	relate	VERB
cblr-1782	679	30	party	party	NOUN
cblr-1782	679	31	transactions	transaction	NOUN
cblr-1782	679	32	)	)	PUNCT
cblr-1782	679	33	total	total	ADJ
cblr-1782	679	34	total	total	ADJ
cblr-1782	679	35	261	261	NUM
cblr-1782	679	36	152	152	NUM
cblr-1782	680	1	413	413	NUM
cblr-1782	680	2	mean	mean	VERB
cblr-1782	680	3	5.2	5.2	NUM
cblr-1782	680	4	3.0	3.0	NUM
cblr-1782	680	5	8.3	8.3	NUM
cblr-1782	680	6	median	median	NOUN
cblr-1782	680	7	2	2	NUM
cblr-1782	680	8	2	2	NUM
cblr-1782	680	9	5	5	NUM
cblr-1782	680	10	max	max	NOUN
cblr-1782	680	11	29	29	NUM
cblr-1782	680	12	17	17	NUM
cblr-1782	680	13	39	39	NUM
cblr-1782	680	14	min	min	NOUN
cblr-1782	680	15	0	0	NUM
cblr-1782	680	16	0	0	NUM
cblr-1782	680	17	0	0	NUM
cblr-1782	680	18	the	the	DET
cblr-1782	680	19	types	type	NOUN
cblr-1782	680	20	of	of	ADP
cblr-1782	680	21	related	related	ADJ
cblr-1782	680	22	party	party	NOUN
cblr-1782	680	23	transactions	transaction	NOUN
cblr-1782	680	24	in	in	ADP
cblr-1782	680	25	this	this	DET
cblr-1782	680	26	sample	sample	NOUN
cblr-1782	680	27	varied.94	varied.94	NOUN
cblr-1782	680	28	the	the	DET
cblr-1782	680	29	three	three	NUM
cblr-1782	680	30	most	most	ADV
cblr-1782	680	31	frequent	frequent	ADJ
cblr-1782	680	32	types	type	NOUN
cblr-1782	680	33	were	be	AUX
cblr-1782	680	34	(	(	PUNCT
cblr-1782	680	35	1	1	X
cblr-1782	680	36	)	)	PUNCT
cblr-1782	680	37	sales	sale	NOUN
cblr-1782	680	38	and	and	CCONJ
cblr-1782	680	39	purchases	purchase	NOUN
cblr-1782	680	40	of	of	ADP
cblr-1782	680	41	goods	good	NOUN
cblr-1782	680	42	,	,	PUNCT
cblr-1782	680	43	(	(	PUNCT
cblr-1782	680	44	2	2	X
cblr-1782	680	45	)	)	PUNCT
cblr-1782	680	46	charitable	charitable	ADJ
cblr-1782	680	47	activities	activity	NOUN
cblr-1782	680	48	,	,	PUNCT
cblr-1782	680	49	and	and	CCONJ
cblr-1782	680	50	(	(	PUNCT
cblr-1782	680	51	3	3	X
cblr-1782	680	52	)	)	PUNCT
cblr-1782	680	53	family	family	NOUN
cblr-1782	680	54	hiring	hiring	NOUN
cblr-1782	680	55	.	.	PUNCT
cblr-1782	681	1	at	at	ADP
cblr-1782	681	2	the	the	DET
cblr-1782	681	3	aggregate	aggregate	ADJ
cblr-1782	681	4	level	level	NOUN
cblr-1782	681	5	,	,	PUNCT
cblr-1782	681	6	30.8	30.8	NUM
cblr-1782	681	7	%	%	NOUN
cblr-1782	681	8	of	of	ADP
cblr-1782	681	9	all	all	PRON
cblr-1782	681	10	disclosed	disclose	VERB
cblr-1782	681	11	related	related	ADJ
cblr-1782	681	12	party	party	NOUN
cblr-1782	681	13	transactions	transaction	NOUN
cblr-1782	681	14	were	be	AUX
cblr-1782	681	15	sales	sale	NOUN
cblr-1782	681	16	and	and	CCONJ
cblr-1782	681	17	purchase	purchase	NOUN
cblr-1782	681	18	transactions	transaction	NOUN
cblr-1782	681	19	,	,	PUNCT
cblr-1782	681	20	followed	follow	VERB
cblr-1782	681	21	by	by	ADP
cblr-1782	681	22	14.5	14.5	NUM
cblr-1782	681	23	%	%	NOUN
cblr-1782	681	24	for	for	ADP
cblr-1782	681	25	charitable	charitable	ADJ
cblr-1782	681	26	activities	activity	NOUN
cblr-1782	681	27	and	and	CCONJ
cblr-1782	681	28	10.9	10.9	NUM
cblr-1782	681	29	%	%	NOUN
cblr-1782	681	30	for	for	ADP
cblr-1782	681	31	family	family	NOUN
cblr-1782	681	32	hiring	hiring	NOUN
cblr-1782	681	33	.	.	PUNCT
cblr-1782	682	1	the	the	DET
cblr-1782	682	2	distribution	distribution	NOUN
cblr-1782	682	3	differed	differ	VERB
cblr-1782	682	4	,	,	PUNCT
cblr-1782	682	5	however	however	ADV
cblr-1782	682	6	,	,	PUNCT
cblr-1782	682	7	depending	depend	VERB
cblr-1782	682	8	on	on	ADP
cblr-1782	682	9	the	the	DET
cblr-1782	682	10	type	type	NOUN
cblr-1782	682	11	of	of	ADP
cblr-1782	682	12	disclosure	disclosure	NOUN
cblr-1782	682	13	.	.	PUNCT
cblr-1782	683	1	under	under	ADP
cblr-1782	683	2	item	item	NOUN
cblr-1782	683	3	404	404	NUM
cblr-1782	683	4	,	,	PUNCT
cblr-1782	683	5	for	for	ADP
cblr-1782	683	6	instance	instance	NOUN
cblr-1782	683	7	,	,	PUNCT
cblr-1782	683	8	family	family	NOUN
cblr-1782	683	9	hiring	hiring	NOUN
cblr-1782	683	10	had	have	VERB
cblr-1782	683	11	the	the	DET
cblr-1782	683	12	highest	high	ADJ
cblr-1782	683	13	frequency	frequency	NOUN
cblr-1782	683	14	(	(	PUNCT
cblr-1782	683	15	thirty	thirty	NUM
cblr-1782	683	16	-	-	PUNCT
cblr-1782	683	17	nine	nine	NUM
cblr-1782	683	18	out	out	ADP
cblr-1782	683	19	of	of	ADP
cblr-1782	683	20	152	152	NUM
cblr-1782	683	21	disclosures	disclosure	NOUN
cblr-1782	683	22	,	,	PUNCT
cblr-1782	683	23	25.7	25.7	NUM
cblr-1782	683	24	%	%	NOUN
cblr-1782	683	25	)	)	PUNCT
cblr-1782	683	26	,	,	PUNCT
cblr-1782	683	27	followed	follow	VERB
cblr-1782	683	28	by	by	ADP
cblr-1782	683	29	sales	sale	NOUN
cblr-1782	683	30	and	and	CCONJ
cblr-1782	683	31	purchase	purchase	NOUN
cblr-1782	683	32	transactions	transaction	NOUN
cblr-1782	683	33	(	(	PUNCT
cblr-1782	683	34	twenty	twenty	NUM
cblr-1782	683	35	-	-	PUNCT
cblr-1782	683	36	one	one	NUM
cblr-1782	683	37	out	out	ADP
cblr-1782	683	38	of	of	ADP
cblr-1782	683	39	152	152	NUM
cblr-1782	683	40	,	,	PUNCT
cblr-1782	683	41	13.8	13.8	NUM
cblr-1782	683	42	%	%	NOUN
cblr-1782	683	43	)	)	PUNCT
cblr-1782	683	44	,	,	PUNCT
cblr-1782	683	45	and	and	CCONJ
cblr-1782	683	46	employee	employee	NOUN
cblr-1782	683	47	investment	investment	NOUN
cblr-1782	683	48	opportunities	opportunity	NOUN
cblr-1782	683	49	(	(	PUNCT
cblr-1782	683	50	twenty	twenty	NUM
cblr-1782	683	51	-	-	PUNCT
cblr-1782	683	52	one	one	NUM
cblr-1782	683	53	out	out	ADP
cblr-1782	683	54	of	of	ADP
cblr-1782	683	55	152	152	NUM
cblr-1782	683	56	,	,	PUNCT
cblr-1782	683	57	13.8	13.8	NUM
cblr-1782	683	58	%	%	NOUN
cblr-1782	683	59	)	)	PUNCT
cblr-1782	683	60	.	.	PUNCT
cblr-1782	684	1	under	under	ADP
cblr-1782	684	2	item	item	NOUN
cblr-1782	684	3	407(a)(3	407(a)(3	NOUN
cblr-1782	684	4	)	)	PUNCT
cblr-1782	684	5	,	,	PUNCT
cblr-1782	684	6	on	on	ADP
cblr-1782	684	7	the	the	DET
cblr-1782	684	8	other	other	ADJ
cblr-1782	684	9	hand	hand	NOUN
cblr-1782	684	10	,	,	PUNCT
cblr-1782	684	11	sales	sale	NOUN
cblr-1782	684	12	and	and	CCONJ
cblr-1782	684	13	purchase	purchase	NOUN
cblr-1782	684	14	transactions	transaction	NOUN
cblr-1782	684	15	disclosures	disclosure	NOUN
cblr-1782	684	16	were	be	AUX
cblr-1782	684	17	most	most	ADV
cblr-1782	684	18	frequent	frequent	ADJ
cblr-1782	684	19	(	(	PUNCT
cblr-1782	684	20	106	106	NUM
cblr-1782	684	21	out	out	ADP
cblr-1782	684	22	of	of	ADP
cblr-1782	684	23	261	261	NUM
cblr-1782	684	24	,	,	PUNCT
cblr-1782	684	25	40.6	40.6	NUM
cblr-1782	684	26	%	%	NOUN
cblr-1782	684	27	)	)	PUNCT
cblr-1782	684	28	,	,	PUNCT
cblr-1782	684	29	followed	follow	VERB
cblr-1782	684	30	by	by	ADP
cblr-1782	684	31	charitable	charitable	ADJ
cblr-1782	684	32	activities	activity	NOUN
cblr-1782	684	33	(	(	PUNCT
cblr-1782	684	34	fifty	fifty	NUM
cblr-1782	684	35	-	-	PUNCT
cblr-1782	684	36	seven	seven	NUM
cblr-1782	684	37	out	out	ADP
cblr-1782	684	38	of	of	ADP
cblr-1782	684	39	261	261	NUM
cblr-1782	684	40	,	,	PUNCT
cblr-1782	684	41	22.2	22.2	NUM
cblr-1782	684	42	%	%	NOUN
cblr-1782	684	43	)	)	PUNCT
cblr-1782	684	44	and	and	CCONJ
cblr-1782	684	45	loans	loan	NOUN
cblr-1782	684	46	and	and	CCONJ
cblr-1782	684	47	credit	credit	NOUN
cblr-1782	684	48	facilities	facility	NOUN
cblr-1782	684	49	(	(	PUNCT
cblr-1782	684	50	twenty	twenty	NUM
cblr-1782	684	51	out	out	ADP
cblr-1782	684	52	of	of	ADP
cblr-1782	684	53	261	261	NUM
cblr-1782	684	54	,	,	PUNCT
cblr-1782	684	55	7.7	7.7	NUM
cblr-1782	684	56	%	%	NOUN
cblr-1782	684	57	)	)	PUNCT
cblr-1782	684	58	.	.	PUNCT
cblr-1782	685	1	the	the	DET
cblr-1782	685	2	following	follow	VERB
cblr-1782	685	3	table	table	NOUN
cblr-1782	685	4	summarizes	summarize	VERB
cblr-1782	685	5	the	the	DET
cblr-1782	685	6	types	type	NOUN
cblr-1782	685	7	of	of	ADP
cblr-1782	685	8	related	related	ADJ
cblr-1782	685	9	party	party	NOUN
cblr-1782	685	10	transactions	transaction	NOUN
cblr-1782	685	11	.	.	PUNCT
cblr-1782	686	1	94	94	NUM
cblr-1782	686	2	for	for	ADP
cblr-1782	686	3	the	the	DET
cblr-1782	686	4	detailed	detailed	ADJ
cblr-1782	686	5	description	description	NOUN
cblr-1782	686	6	,	,	PUNCT
cblr-1782	686	7	see	see	VERB
cblr-1782	686	8	infra	infra	NOUN
cblr-1782	686	9	tables	table	NOUN
cblr-1782	686	10	a	a	DET
cblr-1782	686	11	and	and	CCONJ
cblr-1782	686	12	b.	b.	PROPN
cblr-1782	686	13	min	min	PROPN
cblr-1782	686	14	–	–	PUNCT
cblr-1782	686	15	final	final	ADJ
cblr-1782	686	16	710	710	NUM
cblr-1782	686	17	columbia	columbia	PROPN
cblr-1782	686	18	business	business	NOUN
cblr-1782	686	19	law	law	NOUN
cblr-1782	686	20	review	review	NOUN
cblr-1782	687	1	[	[	X
cblr-1782	687	2	vol	vol	NOUN
cblr-1782	687	3	.	.	NOUN
cblr-1782	687	4	2014	2014	NUM
cblr-1782	687	5	table	table	NOUN
cblr-1782	687	6	7	7	NUM
cblr-1782	687	7	:	:	PUNCT
cblr-1782	687	8	top	top	ADJ
cblr-1782	687	9	three	three	NUM
cblr-1782	687	10	most	most	ADV
cblr-1782	687	11	frequent	frequent	ADJ
cblr-1782	687	12	types	type	NOUN
cblr-1782	687	13	of	of	ADP
cblr-1782	687	14	related	related	ADJ
cblr-1782	687	15	party	party	NOUN
cblr-1782	687	16	transactions	transaction	NOUN
cblr-1782	687	17	in	in	ADP
cblr-1782	687	18	disclosures	disclosure	NOUN
cblr-1782	687	19	types	type	NOUN
cblr-1782	687	20	of	of	ADP
cblr-1782	687	21	related	related	ADJ
cblr-1782	687	22	party	party	NOUN
cblr-1782	687	23	transactions	transaction	NOUN
cblr-1782	687	24	item	item	NOUN
cblr-1782	687	25	407	407	NUM
cblr-1782	687	26	(	(	PUNCT
cblr-1782	687	27	di	di	NOUN
cblr-1782	687	28	)	)	PUNCT
cblr-1782	687	29	item	item	NOUN
cblr-1782	687	30	404	404	NUM
cblr-1782	687	31	(	(	PUNCT
cblr-1782	687	32	rpt	rpt	NOUN
cblr-1782	687	33	)	)	PUNCT
cblr-1782	687	34	total	total	ADJ
cblr-1782	687	35	total	total	ADJ
cblr-1782	687	36	number	number	NOUN
cblr-1782	687	37	of	of	ADP
cblr-1782	687	38	related	related	ADJ
cblr-1782	687	39	party	party	NOUN
cblr-1782	687	40	transactions	transaction	NOUN
cblr-1782	687	41	261	261	NUM
cblr-1782	687	42	152	152	NUM
cblr-1782	687	43	413	413	NUM
cblr-1782	687	44	sales	sale	NOUN
cblr-1782	687	45	and	and	CCONJ
cblr-1782	687	46	purchases	purchase	NOUN
cblr-1782	687	47	of	of	ADP
cblr-1782	687	48	goods	good	NOUN
cblr-1782	687	49	106	106	NUM
cblr-1782	687	50	21	21	NUM
cblr-1782	687	51	127	127	NUM
cblr-1782	687	52	loans	loan	NOUN
cblr-1782	687	53	and	and	CCONJ
cblr-1782	687	54	credit	credit	NOUN
cblr-1782	687	55	facilities	facility	NOUN
cblr-1782	687	56	20	20	NUM
cblr-1782	687	57	3	3	NUM
cblr-1782	687	58	23	23	NUM
cblr-1782	687	59	employee	employee	NOUN
cblr-1782	687	60	investment	investment	NOUN
cblr-1782	687	61	opportunities	opportunity	NOUN
cblr-1782	687	62	0	0	NUM
cblr-1782	687	63	21	21	NUM
cblr-1782	687	64	21	21	NUM
cblr-1782	687	65	charitable	charitable	ADJ
cblr-1782	687	66	activities	activity	NOUN
cblr-1782	687	67	57	57	NUM
cblr-1782	687	68	3	3	NUM
cblr-1782	687	69	60	60	NUM
cblr-1782	687	70	family	family	NOUN
cblr-1782	687	71	hiring	hire	VERB
cblr-1782	687	72	6	6	NUM
cblr-1782	687	73	39	39	NUM
cblr-1782	687	74	45	45	NUM
cblr-1782	687	75	others	other	NOUN
cblr-1782	687	76	72	72	NUM
cblr-1782	687	77	65	65	NUM
cblr-1782	687	78	137	137	NUM
cblr-1782	687	79	the	the	DET
cblr-1782	687	80	size	size	NOUN
cblr-1782	687	81	or	or	CCONJ
cblr-1782	687	82	the	the	DET
cblr-1782	687	83	magnitude	magnitude	NOUN
cblr-1782	687	84	of	of	ADP
cblr-1782	687	85	a	a	DET
cblr-1782	687	86	related	relate	VERB
cblr-1782	687	87	party	party	NOUN
cblr-1782	687	88	transaction	transaction	NOUN
cblr-1782	687	89	was	be	AUX
cblr-1782	687	90	more	more	ADV
cblr-1782	687	91	difficult	difficult	ADJ
cblr-1782	687	92	to	to	PART
cblr-1782	687	93	determine	determine	VERB
cblr-1782	687	94	.	.	PUNCT
cblr-1782	688	1	this	this	PRON
cblr-1782	688	2	is	be	AUX
cblr-1782	688	3	partly	partly	ADV
cblr-1782	688	4	due	due	ADJ
cblr-1782	688	5	to	to	ADP
cblr-1782	688	6	the	the	DET
cblr-1782	688	7	fact	fact	NOUN
cblr-1782	688	8	that	that	SCONJ
cblr-1782	688	9	the	the	DET
cblr-1782	688	10	companies	company	NOUN
cblr-1782	688	11	often	often	ADV
cblr-1782	688	12	did	do	AUX
cblr-1782	688	13	not	not	PART
cblr-1782	688	14	disclose	disclose	VERB
cblr-1782	688	15	specific	specific	ADJ
cblr-1782	688	16	dollar	dollar	NOUN
cblr-1782	688	17	amounts	amount	NOUN
cblr-1782	688	18	involved	involve	VERB
cblr-1782	688	19	in	in	ADP
cblr-1782	688	20	the	the	DET
cblr-1782	688	21	transactions	transaction	NOUN
cblr-1782	688	22	.	.	PUNCT
cblr-1782	689	1	as	as	SCONJ
cblr-1782	689	2	shown	show	VERB
cblr-1782	689	3	in	in	ADP
cblr-1782	689	4	table	table	NOUN
cblr-1782	689	5	8	8	NUM
cblr-1782	689	6	,	,	PUNCT
cblr-1782	689	7	only	only	ADV
cblr-1782	689	8	176	176	NUM
cblr-1782	689	9	out	out	ADP
cblr-1782	689	10	of	of	ADP
cblr-1782	689	11	413	413	NUM
cblr-1782	689	12	(	(	PUNCT
cblr-1782	689	13	42.6	42.6	NUM
cblr-1782	689	14	%	%	NOUN
cblr-1782	689	15	)	)	PUNCT
cblr-1782	689	16	disclosures	disclosure	NOUN
cblr-1782	689	17	revealed	reveal	VERB
cblr-1782	689	18	specific	specific	ADJ
cblr-1782	689	19	dollar	dollar	NOUN
cblr-1782	689	20	amounts	amount	NOUN
cblr-1782	689	21	.	.	PUNCT
cblr-1782	690	1	among	among	ADP
cblr-1782	690	2	the	the	DET
cblr-1782	690	3	261	261	NUM
cblr-1782	690	4	disclosures	disclosure	NOUN
cblr-1782	690	5	under	under	ADP
cblr-1782	690	6	item	item	NOUN
cblr-1782	690	7	407(a)(3	407(a)(3	NOUN
cblr-1782	690	8	)	)	PUNCT
cblr-1782	690	9	(	(	PUNCT
cblr-1782	690	10	director	director	NOUN
cblr-1782	690	11	independence	independence	NOUN
cblr-1782	690	12	)	)	PUNCT
cblr-1782	690	13	,	,	PUNCT
cblr-1782	690	14	only	only	ADV
cblr-1782	690	15	thirty	thirty	NUM
cblr-1782	690	16	-	-	PUNCT
cblr-1782	690	17	three	three	NUM
cblr-1782	690	18	(	(	PUNCT
cblr-1782	690	19	12.6	12.6	NUM
cblr-1782	690	20	%	%	NOUN
cblr-1782	690	21	)	)	PUNCT
cblr-1782	690	22	disclosures	disclosure	NOUN
cblr-1782	690	23	provided	provide	VERB
cblr-1782	690	24	the	the	DET
cblr-1782	690	25	value	value	NOUN
cblr-1782	690	26	of	of	ADP
cblr-1782	690	27	the	the	DET
cblr-1782	690	28	transactions	transaction	NOUN
cblr-1782	690	29	.	.	PUNCT
cblr-1782	691	1	with	with	ADP
cblr-1782	691	2	respect	respect	NOUN
cblr-1782	691	3	to	to	ADP
cblr-1782	691	4	item	item	NOUN
cblr-1782	691	5	404(a	404(a	PROPN
cblr-1782	691	6	)	)	PUNCT
cblr-1782	691	7	(	(	PUNCT
cblr-1782	691	8	related	relate	VERB
cblr-1782	691	9	party	party	NOUN
cblr-1782	691	10	transaction	transaction	NOUN
cblr-1782	691	11	)	)	PUNCT
cblr-1782	691	12	,	,	PUNCT
cblr-1782	691	13	however	however	ADV
cblr-1782	691	14	,	,	PUNCT
cblr-1782	691	15	143	143	PRON
cblr-1782	691	16	out	out	ADP
cblr-1782	691	17	of	of	ADP
cblr-1782	691	18	152	152	NUM
cblr-1782	691	19	(	(	PUNCT
cblr-1782	691	20	94.1	94.1	NUM
cblr-1782	691	21	%	%	NOUN
cblr-1782	691	22	)	)	PUNCT
cblr-1782	691	23	disclosures	disclosure	NOUN
cblr-1782	691	24	offered	offer	VERB
cblr-1782	691	25	the	the	DET
cblr-1782	691	26	dollar	dollar	NOUN
cblr-1782	691	27	amounts	amount	NOUN
cblr-1782	691	28	of	of	ADP
cblr-1782	691	29	the	the	DET
cblr-1782	691	30	transactions	transaction	NOUN
cblr-1782	691	31	.	.	PUNCT
cblr-1782	692	1	this	this	DET
cblr-1782	692	2	discrepancy	discrepancy	NOUN
cblr-1782	692	3	is	be	AUX
cblr-1782	692	4	due	due	ADJ
cblr-1782	692	5	to	to	ADP
cblr-1782	692	6	item	item	PROPN
cblr-1782	692	7	404(a)(2	404(a)(2	PROPN
cblr-1782	692	8	)	)	PUNCT
cblr-1782	692	9	,	,	PUNCT
cblr-1782	692	10	which	which	PRON
cblr-1782	692	11	requires	require	VERB
cblr-1782	692	12	companies	company	NOUN
cblr-1782	692	13	to	to	PART
cblr-1782	692	14	disclose	disclose	VERB
cblr-1782	692	15	“	"	PUNCT
cblr-1782	692	16	the	the	DET
cblr-1782	692	17	approximate	approximate	ADJ
cblr-1782	692	18	dollar	dollar	NOUN
cblr-1782	692	19	value	value	NOUN
cblr-1782	692	20	of	of	ADP
cblr-1782	692	21	the	the	DET
cblr-1782	692	22	amount	amount	NOUN
cblr-1782	692	23	involved	involve	VERB
cblr-1782	692	24	in	in	ADP
cblr-1782	692	25	the	the	DET
cblr-1782	692	26	transaction	transaction	NOUN
cblr-1782	692	27	.	.	PUNCT
cblr-1782	692	28	”	"	PUNCT
cblr-1782	693	1	item	item	NOUN
cblr-1782	693	2	407(a)(3	407(a)(3	NOUN
cblr-1782	693	3	)	)	PUNCT
cblr-1782	693	4	,	,	PUNCT
cblr-1782	693	5	conversely	conversely	ADV
cblr-1782	693	6	,	,	PUNCT
cblr-1782	693	7	does	do	AUX
cblr-1782	693	8	not	not	PART
cblr-1782	693	9	specifically	specifically	ADV
cblr-1782	693	10	require	require	VERB
cblr-1782	693	11	companies	company	NOUN
cblr-1782	693	12	to	to	PART
cblr-1782	693	13	disclose	disclose	VERB
cblr-1782	693	14	the	the	DET
cblr-1782	693	15	value	value	NOUN
cblr-1782	693	16	of	of	ADP
cblr-1782	693	17	the	the	DET
cblr-1782	693	18	transaction	transaction	NOUN
cblr-1782	693	19	.	.	PUNCT
cblr-1782	694	1	among	among	ADP
cblr-1782	694	2	all	all	DET
cblr-1782	694	3	176	176	NUM
cblr-1782	694	4	disclosures	disclosure	NOUN
cblr-1782	694	5	(	(	PUNCT
cblr-1782	694	6	under	under	ADP
cblr-1782	694	7	either	either	PRON
cblr-1782	694	8	item	item	VERB
cblr-1782	694	9	404	404	NUM
cblr-1782	694	10	or	or	CCONJ
cblr-1782	694	11	item	item	NOUN
cblr-1782	694	12	407	407	NUM
cblr-1782	694	13	)	)	PUNCT
cblr-1782	694	14	with	with	ADP
cblr-1782	694	15	specific	specific	ADJ
cblr-1782	694	16	dollar	dollar	NOUN
cblr-1782	694	17	amounts	amount	NOUN
cblr-1782	694	18	,	,	PUNCT
cblr-1782	694	19	the	the	DET
cblr-1782	694	20	mean	mean	NOUN
cblr-1782	694	21	amount	amount	NOUN
cblr-1782	694	22	disclosed	disclose	VERB
cblr-1782	694	23	was	be	AUX
cblr-1782	694	24	about	about	ADV
cblr-1782	694	25	$	$	SYM
cblr-1782	694	26	52.1	52.1	NUM
cblr-1782	694	27	million	million	NUM
cblr-1782	694	28	while	while	SCONJ
cblr-1782	694	29	the	the	DET
cblr-1782	694	30	median	median	NOUN
cblr-1782	694	31	is	be	AUX
cblr-1782	694	32	$	$	SYM
cblr-1782	694	33	585,500	585,500	NUM
cblr-1782	694	34	.	.	PUNCT
cblr-1782	695	1	the	the	DET
cblr-1782	695	2	following	follow	VERB
cblr-1782	695	3	table	table	NOUN
cblr-1782	695	4	min	min	NOUN
cblr-1782	695	5	–	–	PUNCT
cblr-1782	695	6	final	final	ADJ
cblr-1782	695	7	no	no	NOUN
cblr-1782	695	8	.	.	PUNCT
cblr-1782	696	1	3:663	3:663	NUM
cblr-1782	696	2	]	]	X
cblr-1782	696	3	cooperative	cooperative	ADJ
cblr-1782	696	4	policing	policing	NOUN
cblr-1782	696	5	of	of	ADP
cblr-1782	696	6	rpts	rpt	NOUN
cblr-1782	696	7	711	711	NUM
cblr-1782	696	8	presents	present	VERB
cblr-1782	696	9	the	the	DET
cblr-1782	696	10	breakdown	breakdown	NOUN
cblr-1782	696	11	based	base	VERB
cblr-1782	696	12	on	on	ADP
cblr-1782	696	13	the	the	DET
cblr-1782	696	14	types	type	NOUN
cblr-1782	696	15	of	of	ADP
cblr-1782	696	16	disclosures	disclosure	NOUN
cblr-1782	696	17	with	with	ADP
cblr-1782	696	18	specific	specific	ADJ
cblr-1782	696	19	dollar	dollar	NOUN
cblr-1782	696	20	amounts	amount	NOUN
cblr-1782	696	21	:	:	PUNCT
cblr-1782	696	22	table	table	NOUN
cblr-1782	696	23	8	8	NUM
cblr-1782	696	24	:	:	PUNCT
cblr-1782	696	25	disclosures	disclosure	NOUN
cblr-1782	696	26	with	with	ADP
cblr-1782	696	27	dollar	dollar	NOUN
cblr-1782	696	28	amounts	amount	NOUN
cblr-1782	696	29	#	#	NOUN
cblr-1782	696	30	of	of	ADP
cblr-1782	696	31	disclosures	disclosure	NOUN
cblr-1782	696	32	%	%	NOUN
cblr-1782	696	33	of	of	ADP
cblr-1782	696	34	total	total	ADJ
cblr-1782	696	35	disclosures	disclosure	NOUN
cblr-1782	696	36	%	%	NOUN
cblr-1782	696	37	of	of	ADP
cblr-1782	696	38	disclosures	disclosure	NOUN
cblr-1782	696	39	with	with	ADP
cblr-1782	696	40	$	$	SYM
cblr-1782	696	41	amounts	amount	NOUN
cblr-1782	696	42	total	total	ADJ
cblr-1782	696	43	number	number	NOUN
cblr-1782	696	44	of	of	ADP
cblr-1782	696	45	disclosures	disclosure	NOUN
cblr-1782	696	46	413	413	NUM
cblr-1782	696	47	100	100	NUM
cblr-1782	696	48	%	%	NOUN
cblr-1782	696	49	—	—	PUNCT
cblr-1782	696	50	number	number	NOUN
cblr-1782	696	51	of	of	ADP
cblr-1782	696	52	disclosures	disclosure	NOUN
cblr-1782	696	53	with	with	ADP
cblr-1782	696	54	$	$	SYM
cblr-1782	696	55	amounts	amount	NOUN
cblr-1782	696	56	176	176	NUM
cblr-1782	696	57	42.6	42.6	NUM
cblr-1782	696	58	%	%	NOUN
cblr-1782	696	59	—	—	PUNCT
cblr-1782	696	60	407	407	NUM
cblr-1782	696	61	disclosures	disclosure	NOUN
cblr-1782	696	62	with	with	ADP
cblr-1782	696	63	$	$	SYM
cblr-1782	696	64	amounts	amount	NOUN
cblr-1782	696	65	33	33	NUM
cblr-1782	696	66	7.9	7.9	NUM
cblr-1782	696	67	%	%	NOUN
cblr-1782	696	68	12.6	12.6	NUM
cblr-1782	696	69	%	%	NOUN
cblr-1782	696	70	404	404	NUM
cblr-1782	696	71	disclosures	disclosure	NOUN
cblr-1782	696	72	with	with	ADP
cblr-1782	696	73	$	$	SYM
cblr-1782	696	74	amounts	amount	NOUN
cblr-1782	696	75	143	143	NUM
cblr-1782	696	76	34.6	34.6	NUM
cblr-1782	696	77	%	%	NOUN
cblr-1782	696	78	94.1	94.1	NUM
cblr-1782	696	79	%	%	NOUN
cblr-1782	696	80	mean	mean	NOUN
cblr-1782	696	81	dollar	dollar	NOUN
cblr-1782	696	82	amount	amount	NOUN
cblr-1782	696	83	$	$	SYM
cblr-1782	696	84	52,129,098.64	52,129,098.64	NUM
cblr-1782	696	85	median	median	ADJ
cblr-1782	696	86	dollar	dollar	NOUN
cblr-1782	696	87	amount	amount	NOUN
cblr-1782	696	88	$	$	SYM
cblr-1782	696	89	585,500.00	585,500.00	NUM
cblr-1782	696	90	minimum	minimum	ADJ
cblr-1782	696	91	dollar	dollar	NOUN
cblr-1782	696	92	amount	amount	NOUN
cblr-1782	696	93	$	$	SYM
cblr-1782	696	94	16,000.00	16,000.00	NUM
cblr-1782	696	95	maximum	maximum	ADJ
cblr-1782	696	96	dollar	dollar	NOUN
cblr-1782	696	97	amount	amount	NOUN
cblr-1782	696	98	$	$	SYM
cblr-1782	696	99	6,822,000,000.00	6,822,000,000.00	NUM
cblr-1782	696	100	the	the	DET
cblr-1782	696	101	disclosures	disclosure	NOUN
cblr-1782	696	102	with	with	ADP
cblr-1782	696	103	specific	specific	ADJ
cblr-1782	696	104	dollar	dollar	NOUN
cblr-1782	696	105	amounts	amount	VERB
cblr-1782	696	106	under	under	ADP
cblr-1782	696	107	item	item	NOUN
cblr-1782	696	108	407(a)(3	407(a)(3	NOUN
cblr-1782	696	109	)	)	PUNCT
cblr-1782	696	110	need	need	VERB
cblr-1782	696	111	more	more	ADJ
cblr-1782	696	112	attention	attention	NOUN
cblr-1782	696	113	.	.	PUNCT
cblr-1782	697	1	as	as	SCONJ
cblr-1782	697	2	discussed	discuss	VERB
cblr-1782	697	3	in	in	ADP
cblr-1782	697	4	part	part	NOUN
cblr-1782	697	5	ii.a.1	ii.a.1	NOUN
cblr-1782	697	6	,	,	PUNCT
cblr-1782	697	7	if	if	SCONJ
cblr-1782	697	8	a	a	DET
cblr-1782	697	9	company	company	NOUN
cblr-1782	697	10	entered	enter	VERB
cblr-1782	697	11	into	into	ADP
cblr-1782	697	12	a	a	DET
cblr-1782	697	13	related	relate	VERB
cblr-1782	697	14	party	party	NOUN
cblr-1782	697	15	transaction	transaction	NOUN
cblr-1782	697	16	that	that	PRON
cblr-1782	697	17	the	the	DET
cblr-1782	697	18	company	company	NOUN
cblr-1782	697	19	deemed	deem	VERB
cblr-1782	697	20	material	material	NOUN
cblr-1782	697	21	,	,	PUNCT
cblr-1782	697	22	the	the	DET
cblr-1782	697	23	transaction	transaction	NOUN
cblr-1782	697	24	must	must	AUX
cblr-1782	697	25	be	be	AUX
cblr-1782	697	26	disclosed	disclose	VERB
cblr-1782	697	27	under	under	ADP
cblr-1782	697	28	item	item	NOUN
cblr-1782	697	29	404(a	404(a	PROPN
cblr-1782	697	30	)	)	PUNCT
cblr-1782	697	31	(	(	PUNCT
cblr-1782	697	32	related	relate	VERB
cblr-1782	697	33	party	party	NOUN
cblr-1782	697	34	transactions	transaction	NOUN
cblr-1782	697	35	)	)	PUNCT
cblr-1782	697	36	.	.	PUNCT
cblr-1782	698	1	the	the	DET
cblr-1782	698	2	sec	sec	PROPN
cblr-1782	698	3	suggests	suggest	VERB
cblr-1782	698	4	that	that	SCONJ
cblr-1782	698	5	companies	company	NOUN
cblr-1782	698	6	apply	apply	VERB
cblr-1782	698	7	materiality	materiality	NOUN
cblr-1782	698	8	scrutiny	scrutiny	NOUN
cblr-1782	698	9	to	to	ADP
cblr-1782	698	10	related	related	ADJ
cblr-1782	698	11	party	party	NOUN
cblr-1782	698	12	transactions	transaction	NOUN
cblr-1782	698	13	exceeding	exceed	VERB
cblr-1782	698	14	$	$	SYM
cblr-1782	698	15	120,000	120,000	NUM
cblr-1782	698	16	.	.	PUNCT
cblr-1782	699	1	on	on	ADP
cblr-1782	699	2	the	the	DET
cblr-1782	699	3	other	other	ADJ
cblr-1782	699	4	hand	hand	NOUN
cblr-1782	699	5	,	,	PUNCT
cblr-1782	699	6	a	a	DET
cblr-1782	699	7	related	relate	VERB
cblr-1782	699	8	party	party	NOUN
cblr-1782	699	9	transaction	transaction	NOUN
cblr-1782	699	10	associated	associate	VERB
cblr-1782	699	11	with	with	ADP
cblr-1782	699	12	independent	independent	ADJ
cblr-1782	699	13	directors	director	NOUN
cblr-1782	699	14	of	of	ADP
cblr-1782	699	15	a	a	DET
cblr-1782	699	16	company	company	NOUN
cblr-1782	699	17	must	must	AUX
cblr-1782	699	18	be	be	AUX
cblr-1782	699	19	disclosed	disclose	VERB
cblr-1782	699	20	under	under	ADP
cblr-1782	699	21	item	item	NOUN
cblr-1782	699	22	407(a)(3	407(a)(3	NOUN
cblr-1782	699	23	)	)	PUNCT
cblr-1782	699	24	(	(	PUNCT
cblr-1782	699	25	director	director	NOUN
cblr-1782	699	26	independence	independence	NOUN
cblr-1782	699	27	)	)	PUNCT
cblr-1782	699	28	even	even	ADV
cblr-1782	699	29	if	if	SCONJ
cblr-1782	699	30	it	it	PRON
cblr-1782	699	31	is	be	AUX
cblr-1782	699	32	not	not	PART
cblr-1782	699	33	material	material	ADJ
cblr-1782	699	34	.	.	PUNCT
cblr-1782	700	1	accordingly	accordingly	ADV
cblr-1782	700	2	,	,	PUNCT
cblr-1782	700	3	if	if	SCONJ
cblr-1782	700	4	an	an	DET
cblr-1782	700	5	independent	independent	ADJ
cblr-1782	700	6	director	director	NOUN
cblr-1782	700	7	engages	engage	VERB
cblr-1782	700	8	in	in	ADP
cblr-1782	700	9	a	a	DET
cblr-1782	700	10	material	material	NOUN
cblr-1782	700	11	related	relate	VERB
cblr-1782	700	12	party	party	NOUN
cblr-1782	700	13	transaction	transaction	NOUN
cblr-1782	700	14	,	,	PUNCT
cblr-1782	700	15	the	the	DET
cblr-1782	700	16	transaction	transaction	NOUN
cblr-1782	700	17	still	still	ADV
cblr-1782	700	18	min	min	VERB
cblr-1782	700	19	–	–	PUNCT
cblr-1782	700	20	final	final	ADJ
cblr-1782	700	21	712	712	NUM
cblr-1782	700	22	columbia	columbia	PROPN
cblr-1782	700	23	business	business	NOUN
cblr-1782	700	24	law	law	NOUN
cblr-1782	700	25	review	review	NOUN
cblr-1782	701	1	[	[	X
cblr-1782	701	2	vol	vol	NOUN
cblr-1782	701	3	.	.	PUNCT
cblr-1782	701	4	2014	2014	NUM
cblr-1782	701	5	must	must	AUX
cblr-1782	701	6	be	be	AUX
cblr-1782	701	7	disclosed	disclose	VERB
cblr-1782	701	8	under	under	ADP
cblr-1782	701	9	item	item	NOUN
cblr-1782	701	10	404(a	404(a	PROPN
cblr-1782	701	11	)	)	PUNCT
cblr-1782	701	12	(	(	PUNCT
cblr-1782	701	13	related	relate	VERB
cblr-1782	701	14	party	party	NOUN
cblr-1782	701	15	transaction	transaction	NOUN
cblr-1782	701	16	)	)	PUNCT
cblr-1782	701	17	.	.	PUNCT
cblr-1782	702	1	in	in	ADP
cblr-1782	702	2	that	that	DET
cblr-1782	702	3	sense	sense	NOUN
cblr-1782	702	4	,	,	PUNCT
cblr-1782	702	5	those	those	DET
cblr-1782	702	6	two	two	NUM
cblr-1782	702	7	items	item	NOUN
cblr-1782	702	8	are	be	AUX
cblr-1782	702	9	divided	divide	VERB
cblr-1782	702	10	by	by	ADP
cblr-1782	702	11	materiality	materiality	NOUN
cblr-1782	702	12	with	with	ADP
cblr-1782	702	13	respect	respect	NOUN
cblr-1782	702	14	to	to	ADP
cblr-1782	702	15	independent	independent	ADJ
cblr-1782	702	16	directors	director	NOUN
cblr-1782	702	17	’	'	PUNCT
cblr-1782	702	18	related	relate	VERB
cblr-1782	702	19	party	party	NOUN
cblr-1782	702	20	transactions	transaction	NOUN
cblr-1782	702	21	.	.	PUNCT
cblr-1782	703	1	disclosures	disclosure	NOUN
cblr-1782	703	2	under	under	ADP
cblr-1782	703	3	item	item	NOUN
cblr-1782	703	4	407(a)(3	407(a)(3	NOUN
cblr-1782	703	5	)	)	PUNCT
cblr-1782	703	6	indicate	indicate	VERB
cblr-1782	703	7	that	that	SCONJ
cblr-1782	703	8	companies	company	NOUN
cblr-1782	703	9	deemed	deem	VERB
cblr-1782	703	10	them	they	PRON
cblr-1782	703	11	non	non	ADJ
cblr-1782	703	12	-	-	ADJ
cblr-1782	703	13	material	material	ADJ
cblr-1782	703	14	.	.	PUNCT
cblr-1782	704	1	thus	thus	ADV
cblr-1782	704	2	,	,	PUNCT
cblr-1782	704	3	by	by	ADP
cblr-1782	704	4	looking	look	VERB
cblr-1782	704	5	at	at	ADP
cblr-1782	704	6	the	the	DET
cblr-1782	704	7	dollar	dollar	NOUN
cblr-1782	704	8	values	value	NOUN
cblr-1782	704	9	of	of	ADP
cblr-1782	704	10	related	related	ADJ
cblr-1782	704	11	party	party	NOUN
cblr-1782	704	12	transactions	transaction	NOUN
cblr-1782	704	13	disclosed	disclose	VERB
cblr-1782	704	14	under	under	ADP
cblr-1782	704	15	item	item	NOUN
cblr-1782	704	16	407(a)(3	407(a)(3	NOUN
cblr-1782	704	17	)	)	PUNCT
cblr-1782	704	18	disclosures	disclosure	NOUN
cblr-1782	704	19	,	,	PUNCT
cblr-1782	704	20	we	we	PRON
cblr-1782	704	21	can	can	AUX
cblr-1782	704	22	get	get	VERB
cblr-1782	704	23	a	a	DET
cblr-1782	704	24	glimpse	glimpse	NOUN
cblr-1782	704	25	of	of	ADP
cblr-1782	704	26	the	the	DET
cblr-1782	704	27	materiality	materiality	NOUN
cblr-1782	704	28	standard	standard	NOUN
cblr-1782	704	29	that	that	PRON
cblr-1782	704	30	each	each	DET
cblr-1782	704	31	company	company	NOUN
cblr-1782	704	32	used	use	VERB
cblr-1782	704	33	.	.	PUNCT
cblr-1782	705	1	the	the	DET
cblr-1782	705	2	disclosures	disclosure	NOUN
cblr-1782	705	3	also	also	ADV
cblr-1782	705	4	show	show	VERB
cblr-1782	705	5	the	the	DET
cblr-1782	705	6	extent	extent	NOUN
cblr-1782	705	7	to	to	PART
cblr-1782	705	8	which	which	PRON
cblr-1782	705	9	certain	certain	ADJ
cblr-1782	705	10	dollar	dollar	NOUN
cblr-1782	705	11	values	value	NOUN
cblr-1782	705	12	in	in	ADP
cblr-1782	705	13	related	related	ADJ
cblr-1782	705	14	party	party	NOUN
cblr-1782	705	15	transactions	transaction	NOUN
cblr-1782	705	16	will	will	AUX
cblr-1782	705	17	not	not	PART
cblr-1782	705	18	necessarily	necessarily	ADV
cblr-1782	705	19	be	be	AUX
cblr-1782	705	20	deemed	deem	VERB
cblr-1782	705	21	material	material	NOUN
cblr-1782	705	22	.	.	PUNCT
cblr-1782	706	1	the	the	DET
cblr-1782	706	2	twenty	twenty	NUM
cblr-1782	706	3	-	-	PUNCT
cblr-1782	706	4	seven	seven	NUM
cblr-1782	706	5	disclosures	disclosure	NOUN
cblr-1782	706	6	with	with	ADP
cblr-1782	706	7	dollar	dollar	NOUN
cblr-1782	706	8	amounts	amount	NOUN
cblr-1782	706	9	under	under	ADP
cblr-1782	706	10	item	item	NOUN
cblr-1782	706	11	407(a)(3	407(a)(3	NOUN
cblr-1782	706	12	)	)	PUNCT
cblr-1782	706	13	were	be	AUX
cblr-1782	706	14	all	all	ADV
cblr-1782	706	15	from	from	ADP
cblr-1782	706	16	seven	seven	NUM
cblr-1782	706	17	companies	company	NOUN
cblr-1782	706	18	:	:	PUNCT
cblr-1782	706	19	wal	wal	PROPN
cblr-1782	706	20	-	-	PROPN
cblr-1782	706	21	mart	mart	PROPN
cblr-1782	706	22	(	(	PUNCT
cblr-1782	706	23	one	one	NUM
cblr-1782	706	24	disclosure	disclosure	NOUN
cblr-1782	706	25	)	)	PUNCT
cblr-1782	706	26	,	,	PUNCT
cblr-1782	706	27	berkshire	berkshire	PROPN
cblr-1782	706	28	hathaway	hathaway	PROPN
cblr-1782	706	29	(	(	PUNCT
cblr-1782	706	30	one	one	NUM
cblr-1782	706	31	disclosure	disclosure	NOUN
cblr-1782	706	32	)	)	PUNCT
cblr-1782	706	33	,	,	PUNCT
cblr-1782	706	34	unitedhealth	unitedhealth	PROPN
cblr-1782	706	35	group	group	NOUN
cblr-1782	706	36	(	(	PUNCT
cblr-1782	706	37	five	five	NUM
cblr-1782	706	38	disclosures	disclosure	NOUN
cblr-1782	706	39	,	,	PUNCT
cblr-1782	706	40	ranging	range	VERB
cblr-1782	706	41	from	from	ADP
cblr-1782	706	42	$	$	SYM
cblr-1782	706	43	122,000	122,000	NUM
cblr-1782	706	44	to	to	PART
cblr-1782	706	45	$	$	SYM
cblr-1782	706	46	115,000,00095	115,000,00095	NUM
cblr-1782	706	47	)	)	PUNCT
cblr-1782	706	48	,	,	PUNCT
cblr-1782	706	49	archer	archer	PROPN
cblr-1782	706	50	daniels	daniels	PROPN
cblr-1782	706	51	midland	midland	PROPN
cblr-1782	706	52	(	(	PUNCT
cblr-1782	706	53	nine	nine	NUM
cblr-1782	706	54	disclosures	disclosure	NOUN
cblr-1782	706	55	,	,	PUNCT
cblr-1782	706	56	ranging	range	VERB
cblr-1782	706	57	from	from	ADP
cblr-1782	706	58	$	$	SYM
cblr-1782	706	59	16,000	16,000	NUM
cblr-1782	706	60	to	to	PART
cblr-1782	706	61	$	$	SYM
cblr-1782	706	62	100,100,00096	100,100,00096	NUM
cblr-1782	706	63	)	)	PUNCT
cblr-1782	706	64	,	,	PUNCT
cblr-1782	706	65	aig	aig	PROPN
cblr-1782	706	66	(	(	PUNCT
cblr-1782	706	67	two	two	NUM
cblr-1782	706	68	95	95	NUM
cblr-1782	706	69	with	with	ADP
cblr-1782	706	70	respect	respect	NOUN
cblr-1782	706	71	to	to	ADP
cblr-1782	706	72	the	the	DET
cblr-1782	706	73	$	$	SYM
cblr-1782	706	74	115	115	NUM
cblr-1782	706	75	million	million	NUM
cblr-1782	706	76	transaction	transaction	NOUN
cblr-1782	706	77	,	,	PUNCT
cblr-1782	706	78	the	the	DET
cblr-1782	706	79	disclosure	disclosure	NOUN
cblr-1782	706	80	states	state	NOUN
cblr-1782	706	81	:	:	PUNCT
cblr-1782	706	82	dr	dr	PROPN
cblr-1782	706	83	.	.	PROPN
cblr-1782	706	84	shine	shine	PROPN
cblr-1782	706	85	is	be	AUX
cblr-1782	706	86	the	the	DET
cblr-1782	706	87	executive	executive	ADJ
cblr-1782	706	88	vice	vice	NOUN
cblr-1782	706	89	chancellor	chancellor	NOUN
cblr-1782	706	90	for	for	ADP
cblr-1782	706	91	health	health	NOUN
cblr-1782	706	92	affairs	affair	NOUN
cblr-1782	706	93	of	of	ADP
cblr-1782	706	94	the	the	DET
cblr-1782	706	95	ut	ut	PROPN
cblr-1782	707	1	[	[	X
cblr-1782	707	2	university	university	PROPN
cblr-1782	707	3	of	of	ADP
cblr-1782	707	4	texas	texas	PROPN
cblr-1782	707	5	]	]	PUNCT
cblr-1782	707	6	system	system	NOUN
cblr-1782	707	7	,	,	PUNCT
cblr-1782	707	8	which	which	PRON
cblr-1782	707	9	includes	include	VERB
cblr-1782	707	10	six	six	NUM
cblr-1782	707	11	health	health	NOUN
cblr-1782	707	12	institutions	institution	NOUN
cblr-1782	707	13	.	.	PUNCT
cblr-1782	708	1	the	the	DET
cblr-1782	708	2	health	health	NOUN
cblr-1782	708	3	institutions	institution	NOUN
cblr-1782	708	4	are	be	AUX
cblr-1782	708	5	part	part	NOUN
cblr-1782	708	6	of	of	ADP
cblr-1782	708	7	the	the	DET
cblr-1782	708	8	company	company	NOUN
cblr-1782	708	9	’s	’s	PART
cblr-1782	708	10	broad	broad	ADJ
cblr-1782	708	11	national	national	ADJ
cblr-1782	708	12	network	network	NOUN
cblr-1782	708	13	of	of	ADP
cblr-1782	708	14	hospitals	hospital	NOUN
cblr-1782	708	15	and	and	CCONJ
cblr-1782	708	16	physicians	physician	NOUN
cblr-1782	708	17	and	and	CCONJ
cblr-1782	708	18	other	other	ADJ
cblr-1782	708	19	care	care	NOUN
cblr-1782	708	20	providers	provider	NOUN
cblr-1782	708	21	.	.	PUNCT
cblr-1782	709	1	in	in	ADP
cblr-1782	709	2	2011	2011	NUM
cblr-1782	709	3	,	,	PUNCT
cblr-1782	709	4	we	we	PRON
cblr-1782	709	5	paid	pay	VERB
cblr-1782	709	6	the	the	DET
cblr-1782	709	7	ut	ut	PROPN
cblr-1782	709	8	system	system	NOUN
cblr-1782	709	9	approximately	approximately	ADV
cblr-1782	709	10	$	$	SYM
cblr-1782	709	11	115	115	NUM
cblr-1782	709	12	million	million	NUM
cblr-1782	709	13	for	for	ADP
cblr-1782	709	14	medical	medical	ADJ
cblr-1782	709	15	expenses	expense	NOUN
cblr-1782	709	16	on	on	ADP
cblr-1782	709	17	behalf	behalf	NOUN
cblr-1782	709	18	of	of	ADP
cblr-1782	709	19	consumers	consumer	NOUN
cblr-1782	709	20	who	who	PRON
cblr-1782	709	21	obtain	obtain	VERB
cblr-1782	709	22	health	health	NOUN
cblr-1782	709	23	insurance	insurance	NOUN
cblr-1782	709	24	from	from	ADP
cblr-1782	709	25	us	we	PRON
cblr-1782	709	26	and	and	CCONJ
cblr-1782	709	27	approximately	approximately	ADV
cblr-1782	709	28	$	$	SYM
cblr-1782	709	29	560,000	560,000	NUM
cblr-1782	709	30	for	for	ADP
cblr-1782	709	31	funded	fund	VERB
cblr-1782	709	32	clinical	clinical	ADJ
cblr-1782	709	33	trials	trial	NOUN
cblr-1782	709	34	,	,	PUNCT
cblr-1782	709	35	marketing	marketing	NOUN
cblr-1782	709	36	and	and	CCONJ
cblr-1782	709	37	meeting	meeting	NOUN
cblr-1782	709	38	expenses	expense	NOUN
cblr-1782	709	39	and	and	CCONJ
cblr-1782	709	40	tuition	tuition	NOUN
cblr-1782	709	41	payments	payment	NOUN
cblr-1782	709	42	for	for	ADP
cblr-1782	709	43	employees	employee	NOUN
cblr-1782	709	44	,	,	PUNCT
cblr-1782	709	45	which	which	PRON
cblr-1782	709	46	in	in	ADP
cblr-1782	709	47	the	the	DET
cblr-1782	709	48	aggregate	aggregate	ADJ
cblr-1782	709	49	amounts	amount	NOUN
cblr-1782	709	50	to	to	ADP
cblr-1782	709	51	approximately	approximately	ADV
cblr-1782	709	52	1.2	1.2	NUM
cblr-1782	709	53	%	%	NOUN
cblr-1782	709	54	of	of	ADP
cblr-1782	709	55	the	the	DET
cblr-1782	709	56	2011	2011	NUM
cblr-1782	709	57	operating	operating	NOUN
cblr-1782	709	58	revenues	revenue	NOUN
cblr-1782	709	59	of	of	ADP
cblr-1782	709	60	the	the	DET
cblr-1782	709	61	ut	ut	PROPN
cblr-1782	709	62	system	system	NOUN
cblr-1782	709	63	.	.	PUNCT
cblr-1782	710	1	the	the	DET
cblr-1782	710	2	united	united	PROPN
cblr-1782	710	3	health	health	PROPN
cblr-1782	710	4	group	group	PROPN
cblr-1782	710	5	stated	state	VERB
cblr-1782	710	6	that	that	SCONJ
cblr-1782	710	7	“	"	PUNCT
cblr-1782	710	8	the	the	DET
cblr-1782	710	9	board	board	NOUN
cblr-1782	710	10	of	of	ADP
cblr-1782	710	11	directors	director	NOUN
cblr-1782	710	12	evaluated	evaluate	VERB
cblr-1782	710	13	the	the	DET
cblr-1782	710	14	following	follow	VERB
cblr-1782	710	15	relationships	relationship	NOUN
cblr-1782	710	16	and	and	CCONJ
cblr-1782	710	17	determined	determine	VERB
cblr-1782	710	18	that	that	SCONJ
cblr-1782	710	19	such	such	ADJ
cblr-1782	710	20	relationships	relationship	NOUN
cblr-1782	710	21	were	be	AUX
cblr-1782	710	22	in	in	ADP
cblr-1782	710	23	the	the	DET
cblr-1782	710	24	normal	normal	ADJ
cblr-1782	710	25	course	course	NOUN
cblr-1782	710	26	of	of	ADP
cblr-1782	710	27	business	business	NOUN
cblr-1782	710	28	and	and	CCONJ
cblr-1782	710	29	did	do	AUX
cblr-1782	710	30	not	not	PART
cblr-1782	710	31	impair	impair	VERB
cblr-1782	710	32	the	the	DET
cblr-1782	710	33	directors	director	NOUN
cblr-1782	710	34	’	’	PART
cblr-1782	710	35	exercise	exercise	NOUN
cblr-1782	710	36	of	of	ADP
cblr-1782	710	37	independent	independent	ADJ
cblr-1782	710	38	judgment	judgment	NOUN
cblr-1782	710	39	.	.	PUNCT
cblr-1782	710	40	”	"	PUNCT
cblr-1782	711	1	unitedhealth	unitedhealth	PROPN
cblr-1782	711	2	group	group	NOUN
cblr-1782	711	3	incorporated	incorporate	VERB
cblr-1782	711	4	,	,	PUNCT
cblr-1782	711	5	definitive	definitive	ADJ
cblr-1782	711	6	proxy	proxy	ADJ
cblr-1782	711	7	statement	statement	NOUN
cblr-1782	711	8	(	(	PUNCT
cblr-1782	711	9	schedule	schedule	NOUN
cblr-1782	711	10	14a	14a	NOUN
cblr-1782	711	11	)	)	PUNCT
cblr-1782	711	12	11	11	NUM
cblr-1782	711	13	-	-	SYM
cblr-1782	711	14	12	12	NUM
cblr-1782	711	15	(	(	PUNCT
cblr-1782	711	16	apr	apr	PROPN
cblr-1782	711	17	.	.	PROPN
cblr-1782	711	18	25	25	NUM
cblr-1782	711	19	,	,	PUNCT
cblr-1782	711	20	2012	2012	NUM
cblr-1782	711	21	)	)	PUNCT
cblr-1782	711	22	,	,	PUNCT
cblr-1782	711	23	available	available	ADJ
cblr-1782	711	24	at	at	ADP
cblr-1782	711	25	http://perma.cc/ch7l-25wq	http://perma.cc/ch7l-25wq	NOUN
cblr-1782	711	26	.	.	PUNCT
cblr-1782	712	1	96	96	NUM
cblr-1782	712	2	archer	archer	PROPN
cblr-1782	712	3	daniels	daniels	PROPN
cblr-1782	712	4	midland	midland	PROPN
cblr-1782	712	5	’s	’s	PART
cblr-1782	712	6	disclosure	disclosure	NOUN
cblr-1782	712	7	regarding	regard	VERB
cblr-1782	712	8	the	the	DET
cblr-1782	712	9	biggest	big	ADJ
cblr-1782	712	10	related	relate	VERB
cblr-1782	712	11	party	party	NOUN
cblr-1782	712	12	transaction	transaction	NOUN
cblr-1782	712	13	involving	involve	VERB
cblr-1782	712	14	a	a	DET
cblr-1782	712	15	member	member	NOUN
cblr-1782	712	16	of	of	ADP
cblr-1782	712	17	the	the	DET
cblr-1782	712	18	approving	approve	VERB
cblr-1782	712	19	committee	committee	NOUN
cblr-1782	712	20	states	state	NOUN
cblr-1782	712	21	:	:	PUNCT
cblr-1782	712	22	in	in	ADP
cblr-1782	712	23	determining	determine	VERB
cblr-1782	712	24	that	that	SCONJ
cblr-1782	712	25	mr	mr	PROPN
cblr-1782	712	26	.	.	PROPN
cblr-1782	712	27	moore	moore	PROPN
cblr-1782	712	28	is	be	AUX
cblr-1782	712	29	independent	independent	ADJ
cblr-1782	712	30	,	,	PUNCT
cblr-1782	712	31	the	the	DET
cblr-1782	712	32	board	board	NOUN
cblr-1782	712	33	considered	consider	VERB
cblr-1782	712	34	that	that	SCONJ
cblr-1782	712	35	,	,	PUNCT
cblr-1782	712	36	in	in	ADP
cblr-1782	712	37	the	the	DET
cblr-1782	712	38	ordinary	ordinary	ADJ
cblr-1782	712	39	course	course	NOUN
cblr-1782	712	40	of	of	ADP
cblr-1782	712	41	business	business	NOUN
cblr-1782	712	42	,	,	PUNCT
cblr-1782	712	43	ralcorp	ralcorp	PROPN
cblr-1782	712	44	min	min	PROPN
cblr-1782	712	45	–	–	PUNCT
cblr-1782	712	46	final	final	ADJ
cblr-1782	712	47	no	no	NOUN
cblr-1782	712	48	.	.	PUNCT
cblr-1782	713	1	3:663	3:663	NUM
cblr-1782	713	2	]	]	X
cblr-1782	713	3	cooperative	cooperative	ADJ
cblr-1782	713	4	policing	policing	NOUN
cblr-1782	713	5	of	of	ADP
cblr-1782	713	6	rpts	rpt	NOUN
cblr-1782	713	7	713	713	NUM
cblr-1782	713	8	disclosures	disclosure	NOUN
cblr-1782	713	9	valued	value	VERB
cblr-1782	713	10	at	at	ADP
cblr-1782	713	11	$	$	SYM
cblr-1782	713	12	2,599,887	2,599,887	NUM
cblr-1782	713	13	and	and	CCONJ
cblr-1782	713	14	$	$	SYM
cblr-1782	713	15	12,122,262	12,122,262	NUM
cblr-1782	713	16	)	)	PUNCT
cblr-1782	713	17	,	,	PUNCT
cblr-1782	713	18	dell	dell	NOUN
cblr-1782	713	19	(	(	PUNCT
cblr-1782	713	20	one	one	NUM
cblr-1782	713	21	disclosure	disclosure	NOUN
cblr-1782	713	22	)	)	PUNCT
cblr-1782	713	23	,	,	PUNCT
cblr-1782	713	24	and	and	CCONJ
cblr-1782	713	25	united	united	PROPN
cblr-1782	713	26	technologies	technologies	PROPN
cblr-1782	713	27	(	(	PUNCT
cblr-1782	713	28	eight	eight	NUM
cblr-1782	713	29	disclosures	disclosure	NOUN
cblr-1782	713	30	ranging	range	VERB
cblr-1782	713	31	between	between	ADP
cblr-1782	713	32	$	$	SYM
cblr-1782	713	33	62,000	62,000	NUM
cblr-1782	713	34	and	and	CCONJ
cblr-1782	713	35	$	$	SYM
cblr-1782	713	36	42,017,000	42,017,000	NUM
cblr-1782	713	37	)	)	PUNCT
cblr-1782	713	38	.	.	PUNCT
cblr-1782	714	1	when	when	SCONJ
cblr-1782	714	2	we	we	PRON
cblr-1782	714	3	aggregate	aggregate	VERB
cblr-1782	714	4	the	the	DET
cblr-1782	714	5	disclosed	disclose	VERB
cblr-1782	714	6	dollar	dollar	NOUN
cblr-1782	714	7	amounts	amount	VERB
cblr-1782	714	8	for	for	ADP
cblr-1782	714	9	each	each	DET
cblr-1782	714	10	company	company	NOUN
cblr-1782	714	11	,	,	PUNCT
cblr-1782	714	12	there	there	PRON
cblr-1782	714	13	seems	seem	VERB
cblr-1782	714	14	to	to	PART
cblr-1782	714	15	be	be	AUX
cblr-1782	714	16	a	a	DET
cblr-1782	714	17	large	large	ADJ
cblr-1782	714	18	variation	variation	NOUN
cblr-1782	714	19	in	in	ADP
cblr-1782	714	20	the	the	DET
cblr-1782	714	21	disclosed	disclose	VERB
cblr-1782	714	22	dollar	dollar	NOUN
cblr-1782	714	23	amounts	amount	NOUN
cblr-1782	714	24	,	,	PUNCT
cblr-1782	714	25	ranging	range	VERB
cblr-1782	714	26	from	from	ADP
cblr-1782	714	27	$	$	SYM
cblr-1782	714	28	1,600,000	1,600,000	NUM
cblr-1782	714	29	for	for	ADP
cblr-1782	714	30	dell	dell	NOUN
cblr-1782	714	31	to	to	ADP
cblr-1782	714	32	over	over	ADP
cblr-1782	714	33	$	$	SYM
cblr-1782	714	34	115,000,000	115,000,000	NUM
cblr-1782	714	35	for	for	ADP
cblr-1782	714	36	unitedhealth	unitedhealth	PROPN
cblr-1782	714	37	group	group	NOUN
cblr-1782	714	38	.	.	PUNCT
cblr-1782	715	1	the	the	DET
cblr-1782	715	2	latter	latter	ADJ
cblr-1782	715	3	is	be	AUX
cblr-1782	715	4	more	more	ADJ
cblr-1782	715	5	than	than	ADP
cblr-1782	715	6	seventy	seventy	NUM
cblr-1782	715	7	-	-	PUNCT
cblr-1782	715	8	six	six	NUM
cblr-1782	715	9	times	time	NOUN
cblr-1782	715	10	larger	large	ADJ
cblr-1782	715	11	than	than	ADP
cblr-1782	715	12	the	the	DET
cblr-1782	715	13	former	former	NOUN
cblr-1782	715	14	.	.	PUNCT
cblr-1782	716	1	the	the	DET
cblr-1782	716	2	extent	extent	NOUN
cblr-1782	716	3	to	to	PART
cblr-1782	716	4	which	which	PRON
cblr-1782	716	5	a	a	DET
cblr-1782	716	6	company	company	NOUN
cblr-1782	716	7	’s	’s	PART
cblr-1782	716	8	materiality	materiality	NOUN
cblr-1782	716	9	determination	determination	NOUN
cblr-1782	716	10	reflects	reflect	VERB
cblr-1782	716	11	a	a	DET
cblr-1782	716	12	monetary	monetary	ADJ
cblr-1782	716	13	threshold	threshold	NOUN
cblr-1782	716	14	,	,	PUNCT
cblr-1782	716	15	such	such	DET
cblr-1782	716	16	a	a	DET
cblr-1782	716	17	discrepancy	discrepancy	NOUN
cblr-1782	716	18	would	would	AUX
cblr-1782	716	19	suggest	suggest	VERB
cblr-1782	716	20	each	each	DET
cblr-1782	716	21	company	company	NOUN
cblr-1782	716	22	used	use	VERB
cblr-1782	716	23	very	very	ADV
cblr-1782	716	24	different	different	ADJ
cblr-1782	716	25	“	"	PUNCT
cblr-1782	716	26	materiality	materiality	NOUN
cblr-1782	716	27	”	"	PUNCT
cblr-1782	716	28	standards	standard	NOUN
cblr-1782	716	29	when	when	SCONJ
cblr-1782	716	30	examining	examine	VERB
cblr-1782	716	31	related	related	ADJ
cblr-1782	716	32	party	party	NOUN
cblr-1782	716	33	transactions	transaction	NOUN
cblr-1782	716	34	.	.	PUNCT
cblr-1782	717	1	in	in	ADP
cblr-1782	717	2	other	other	ADJ
cblr-1782	717	3	companies	company	NOUN
cblr-1782	717	4	,	,	PUNCT
cblr-1782	717	5	a	a	DET
cblr-1782	717	6	related	related	ADJ
cblr-1782	717	7	party	party	NOUN
cblr-1782	717	8	transaction	transaction	NOUN
cblr-1782	717	9	of	of	ADP
cblr-1782	717	10	such	such	ADJ
cblr-1782	717	11	magnitude	magnitude	NOUN
cblr-1782	717	12	may	may	AUX
cblr-1782	717	13	have	have	AUX
cblr-1782	717	14	triggered	trigger	VERB
cblr-1782	717	15	a	a	DET
cblr-1782	717	16	disclosure	disclosure	NOUN
cblr-1782	717	17	item	item	NOUN
cblr-1782	717	18	404(a	404(a	NOUN
cblr-1782	717	19	)	)	PUNCT
cblr-1782	717	20	(	(	PUNCT
cblr-1782	717	21	related	relate	VERB
cblr-1782	717	22	party	party	NOUN
cblr-1782	717	23	transaction	transaction	NOUN
cblr-1782	717	24	)	)	PUNCT
cblr-1782	717	25	based	base	VERB
cblr-1782	717	26	on	on	ADP
cblr-1782	717	27	its	its	PRON
cblr-1782	717	28	materiality	materiality	NOUN
cblr-1782	717	29	.	.	PUNCT
cblr-1782	718	1	the	the	DET
cblr-1782	718	2	following	follow	VERB
cblr-1782	718	3	histogram	histogram	NOUN
cblr-1782	718	4	in	in	ADP
cblr-1782	718	5	figure	figure	NOUN
cblr-1782	718	6	3	3	NUM
cblr-1782	718	7	graphically	graphically	ADV
cblr-1782	718	8	presents	present	VERB
cblr-1782	718	9	this	this	DET
cblr-1782	718	10	data	datum	NOUN
cblr-1782	718	11	.	.	PUNCT
cblr-1782	719	1	also	also	ADV
cblr-1782	719	2	,	,	PUNCT
cblr-1782	719	3	the	the	DET
cblr-1782	719	4	variance	variance	NOUN
cblr-1782	719	5	in	in	ADP
cblr-1782	719	6	the	the	DET
cblr-1782	719	7	dollar	dollar	NOUN
cblr-1782	719	8	amounts	amount	VERB
cblr-1782	719	9	that	that	SCONJ
cblr-1782	719	10	the	the	DET
cblr-1782	719	11	companies	company	NOUN
cblr-1782	719	12	used	use	VERB
cblr-1782	719	13	to	to	PART
cblr-1782	719	14	classify	classify	VERB
cblr-1782	719	15	certain	certain	ADJ
cblr-1782	719	16	transactions	transaction	NOUN
cblr-1782	719	17	as	as	ADP
cblr-1782	719	18	being	be	AUX
cblr-1782	719	19	“	"	PUNCT
cblr-1782	719	20	non	non	ADJ
cblr-1782	719	21	-	-	ADJ
cblr-1782	719	22	material	material	ADJ
cblr-1782	719	23	”	"	PUNCT
cblr-1782	719	24	seems	seem	VERB
cblr-1782	719	25	much	much	ADV
cblr-1782	719	26	higher	high	ADJ
cblr-1782	719	27	than	than	ADP
cblr-1782	719	28	$	$	SYM
cblr-1782	719	29	120,000	120,000	NUM
cblr-1782	719	30	,	,	PUNCT
cblr-1782	719	31	the	the	DET
cblr-1782	719	32	dollar	dollar	NOUN
cblr-1782	719	33	amount	amount	NOUN
cblr-1782	719	34	threshold	threshold	NOUN
cblr-1782	719	35	set	set	VERB
cblr-1782	719	36	by	by	ADP
cblr-1782	719	37	the	the	DET
cblr-1782	719	38	sec	sec	PROPN
cblr-1782	719	39	in	in	ADP
cblr-1782	719	40	item	item	NOUN
cblr-1782	719	41	404(a	404(a	PROPN
cblr-1782	719	42	)	)	PUNCT
cblr-1782	719	43	.	.	PUNCT
cblr-1782	720	1	to	to	PART
cblr-1782	720	2	explain	explain	VERB
cblr-1782	720	3	this	this	DET
cblr-1782	720	4	variance	variance	NOUN
cblr-1782	720	5	,	,	PUNCT
cblr-1782	720	6	in	in	ADP
cblr-1782	720	7	the	the	DET
cblr-1782	720	8	next	next	ADJ
cblr-1782	720	9	sub	sub	NOUN
cblr-1782	720	10	-	-	NOUN
cblr-1782	720	11	part	part	NOUN
cblr-1782	720	12	,	,	PUNCT
cblr-1782	720	13	i	i	PRON
cblr-1782	720	14	examine	examine	VERB
cblr-1782	720	15	the	the	DET
cblr-1782	720	16	use	use	NOUN
cblr-1782	720	17	and	and	CCONJ
cblr-1782	720	18	potential	potential	ADJ
cblr-1782	720	19	abuse	abuse	NOUN
cblr-1782	720	20	of	of	ADP
cblr-1782	720	21	the	the	DET
cblr-1782	720	22	“	"	PUNCT
cblr-1782	720	23	materiality	materiality	NOUN
cblr-1782	720	24	”	"	PUNCT
cblr-1782	720	25	criterion	criterion	NOUN
cblr-1782	720	26	more	more	ADV
cblr-1782	720	27	closely	closely	ADV
cblr-1782	720	28	.	.	PUNCT
cblr-1782	721	1	holdings	holding	NOUN
cblr-1782	721	2	,	,	PUNCT
cblr-1782	721	3	inc	inc	PROPN
cblr-1782	721	4	.	.	PROPN
cblr-1782	721	5	,	,	PUNCT
cblr-1782	721	6	of	of	ADP
cblr-1782	721	7	which	which	PRON
cblr-1782	721	8	mr	mr	PROPN
cblr-1782	721	9	.	.	PROPN
cblr-1782	721	10	moore	moore	PROPN
cblr-1782	721	11	is	be	AUX
cblr-1782	721	12	a	a	DET
cblr-1782	721	13	director	director	NOUN
cblr-1782	721	14	,	,	PUNCT
cblr-1782	721	15	purchased	purchase	VERB
cblr-1782	721	16	approximately	approximately	ADV
cblr-1782	721	17	$	$	SYM
cblr-1782	721	18	100.1	100.1	NUM
cblr-1782	721	19	million	million	NUM
cblr-1782	721	20	worth	worth	NOUN
cblr-1782	721	21	of	of	ADP
cblr-1782	721	22	certain	certain	ADJ
cblr-1782	721	23	commodity	commodity	NOUN
cblr-1782	721	24	products	product	NOUN
cblr-1782	721	25	from	from	ADP
cblr-1782	721	26	our	our	PRON
cblr-1782	721	27	company	company	NOUN
cblr-1782	721	28	,	,	PUNCT
cblr-1782	721	29	on	on	ADP
cblr-1782	721	30	an	an	DET
cblr-1782	721	31	arms	arm	NOUN
cblr-1782	721	32	-	-	PUNCT
cblr-1782	721	33	length	length	NOUN
cblr-1782	721	34	[	[	X
cblr-1782	721	35	sic	sic	ADJ
cblr-1782	721	36	]	]	PUNCT
cblr-1782	721	37	basis	basis	NOUN
cblr-1782	721	38	during	during	ADP
cblr-1782	721	39	such	such	ADJ
cblr-1782	721	40	fiscal	fiscal	ADJ
cblr-1782	721	41	year	year	NOUN
cblr-1782	721	42	.	.	PUNCT
cblr-1782	722	1	the	the	DET
cblr-1782	722	2	board	board	NOUN
cblr-1782	722	3	determined	determine	VERB
cblr-1782	722	4	that	that	SCONJ
cblr-1782	722	5	mr	mr	PROPN
cblr-1782	722	6	.	.	PROPN
cblr-1782	722	7	moore	moore	PROPN
cblr-1782	722	8	does	do	AUX
cblr-1782	722	9	not	not	PART
cblr-1782	722	10	have	have	VERB
cblr-1782	722	11	a	a	DET
cblr-1782	722	12	direct	direct	ADJ
cblr-1782	722	13	or	or	CCONJ
cblr-1782	722	14	indirect	indirect	ADJ
cblr-1782	722	15	material	material	NOUN
cblr-1782	722	16	interest	interest	NOUN
cblr-1782	722	17	in	in	ADP
cblr-1782	722	18	such	such	ADJ
cblr-1782	722	19	transactions	transaction	NOUN
cblr-1782	722	20	,	,	PUNCT
cblr-1782	722	21	and	and	CCONJ
cblr-1782	722	22	that	that	SCONJ
cblr-1782	722	23	such	such	ADJ
cblr-1782	722	24	transactions	transaction	NOUN
cblr-1782	722	25	do	do	AUX
cblr-1782	722	26	not	not	PART
cblr-1782	722	27	otherwise	otherwise	ADV
cblr-1782	722	28	impair	impair	VERB
cblr-1782	722	29	mr	mr	PROPN
cblr-1782	722	30	.	.	PROPN
cblr-1782	722	31	moore	moore	PROPN
cblr-1782	722	32	’s	’s	PART
cblr-1782	722	33	independence	independence	NOUN
cblr-1782	722	34	.	.	PUNCT
cblr-1782	723	1	archer	archer	PROPN
cblr-1782	723	2	-	-	PUNCT
cblr-1782	723	3	daniels	daniels	PROPN
cblr-1782	723	4	-	-	PUNCT
cblr-1782	723	5	midland	midland	PROPN
cblr-1782	723	6	company	company	NOUN
cblr-1782	723	7	,	,	PUNCT
cblr-1782	723	8	definitive	definitive	ADJ
cblr-1782	723	9	proxy	proxy	ADJ
cblr-1782	723	10	statement	statement	NOUN
cblr-1782	723	11	(	(	PUNCT
cblr-1782	723	12	schedule	schedule	NOUN
cblr-1782	723	13	14a	14a	NOUN
cblr-1782	723	14	)	)	PUNCT
cblr-1782	723	15	12	12	NUM
cblr-1782	723	16	(	(	PUNCT
cblr-1782	723	17	sept	sept	PROPN
cblr-1782	723	18	.	.	PROPN
cblr-1782	723	19	21	21	NUM
cblr-1782	723	20	,	,	PUNCT
cblr-1782	723	21	2012	2012	NUM
cblr-1782	723	22	)	)	PUNCT
cblr-1782	723	23	,	,	PUNCT
cblr-1782	723	24	available	available	ADJ
cblr-1782	723	25	at	at	ADP
cblr-1782	723	26	http://perma.cc/v5u6-8kj6	http://perma.cc/v5u6-8kj6	PROPN
cblr-1782	723	27	.	.	PUNCT
cblr-1782	724	1	min	min	NOUN
cblr-1782	724	2	–	–	PUNCT
cblr-1782	724	3	final	final	ADJ
cblr-1782	724	4	714	714	NUM
cblr-1782	724	5	columbia	columbia	PROPN
cblr-1782	724	6	business	business	NOUN
cblr-1782	724	7	law	law	PROPN
cblr-1782	724	8	review	review	NOUN
cblr-1782	724	9	[	[	X
cblr-1782	724	10	vol	vol	NOUN
cblr-1782	724	11	.	.	PUNCT
cblr-1782	724	12	2014	2014	NUM
cblr-1782	724	13	figure	figure	NOUN
cblr-1782	724	14	3	3	NUM
cblr-1782	724	15	:	:	PUNCT
cblr-1782	724	16	the	the	DET
cblr-1782	724	17	largest	large	ADJ
cblr-1782	724	18	related	relate	VERB
cblr-1782	724	19	party	party	NOUN
cblr-1782	724	20	transactions	transaction	NOUN
cblr-1782	724	21	disclosed	disclose	VERB
cblr-1782	724	22	under	under	ADP
cblr-1782	724	23	item	item	NOUN
cblr-1782	724	24	407	407	NUM
cblr-1782	724	25	(	(	PUNCT
cblr-1782	724	26	director	director	NOUN
cblr-1782	724	27	independence	independence	NOUN
cblr-1782	724	28	)	)	PUNCT
cblr-1782	724	29	b.	b.	PROPN
cblr-1782	724	30	variation	variation	NOUN
cblr-1782	724	31	in	in	ADP
cblr-1782	724	32	item	item	NOUN
cblr-1782	724	33	404(a	404(a	PROPN
cblr-1782	724	34	)	)	PUNCT
cblr-1782	724	35	disclosure	disclosure	NOUN
cblr-1782	724	36	some	some	DET
cblr-1782	724	37	companies	company	NOUN
cblr-1782	724	38	disclose	disclose	VERB
cblr-1782	724	39	more	more	ADJ
cblr-1782	724	40	than	than	SCONJ
cblr-1782	724	41	required	require	VERB
cblr-1782	724	42	.	.	PUNCT
cblr-1782	725	1	among	among	ADP
cblr-1782	725	2	the	the	DET
cblr-1782	725	3	154	154	NUM
cblr-1782	725	4	disclosures	disclosure	NOUN
cblr-1782	725	5	under	under	ADP
cblr-1782	725	6	item	item	NOUN
cblr-1782	725	7	404(a	404(a	PROPN
cblr-1782	725	8	)	)	PUNCT
cblr-1782	725	9	,	,	PUNCT
cblr-1782	725	10	sixteen	sixteen	NUM
cblr-1782	725	11	disclosures	disclosure	NOUN
cblr-1782	725	12	by	by	ADP
cblr-1782	725	13	ten	ten	NUM
cblr-1782	725	14	companies	company	NOUN
cblr-1782	725	15	explicitly	explicitly	ADV
cblr-1782	725	16	identified	identify	VERB
cblr-1782	725	17	that	that	SCONJ
cblr-1782	725	18	disclosed	disclose	VERB
cblr-1782	725	19	transactions	transaction	NOUN
cblr-1782	725	20	with	with	ADP
cblr-1782	725	21	related	related	ADJ
cblr-1782	725	22	persons	person	NOUN
cblr-1782	725	23	were	be	AUX
cblr-1782	725	24	not	not	PART
cblr-1782	725	25	material.97	material.97	NOUN
cblr-1782	725	26	in	in	ADP
cblr-1782	725	27	those	those	DET
cblr-1782	725	28	cases	case	NOUN
cblr-1782	725	29	,	,	PUNCT
cblr-1782	725	30	disclosures	disclosure	NOUN
cblr-1782	725	31	were	be	AUX
cblr-1782	725	32	much	much	ADV
cblr-1782	725	33	simpler	simple	ADJ
cblr-1782	725	34	and	and	CCONJ
cblr-1782	725	35	contained	contain	VERB
cblr-1782	725	36	much	much	ADV
cblr-1782	725	37	less	less	ADJ
cblr-1782	725	38	information	information	NOUN
cblr-1782	725	39	.	.	PUNCT
cblr-1782	726	1	for	for	ADP
cblr-1782	726	2	instance	instance	NOUN
cblr-1782	726	3	,	,	PUNCT
cblr-1782	726	4	apple	apple	PROPN
cblr-1782	726	5	disclosed	disclose	VERB
cblr-1782	726	6	three	three	NUM
cblr-1782	726	7	transactions	transaction	NOUN
cblr-1782	726	8	under	under	ADP
cblr-1782	726	9	the	the	DET
cblr-1782	726	10	combined	combine	VERB
cblr-1782	726	11	section	section	NOUN
cblr-1782	726	12	of	of	ADP
cblr-1782	726	13	item	item	NOUN
cblr-1782	726	14	404(a	404(a	PROPN
cblr-1782	726	15	)	)	PUNCT
cblr-1782	726	16	and	and	CCONJ
cblr-1782	726	17	item	item	NOUN
cblr-1782	726	18	407(a)(3	407(a)(3	NOUN
cblr-1782	726	19	)	)	PUNCT
cblr-1782	726	20	97	97	NUM
cblr-1782	726	21	exxon	exxon	PROPN
cblr-1782	726	22	mobil	mobil	PROPN
cblr-1782	726	23	(	(	PUNCT
cblr-1782	726	24	4	4	NUM
cblr-1782	726	25	)	)	PUNCT
cblr-1782	726	26	,	,	PUNCT
cblr-1782	726	27	conocophillips	conocophillips	PROPN
cblr-1782	726	28	(	(	PUNCT
cblr-1782	726	29	2	2	NUM
cblr-1782	726	30	)	)	PUNCT
cblr-1782	726	31	,	,	PUNCT
cblr-1782	726	32	general	general	ADJ
cblr-1782	726	33	electric	electric	ADJ
cblr-1782	726	34	(	(	PUNCT
cblr-1782	726	35	1	1	NUM
cblr-1782	726	36	)	)	PUNCT
cblr-1782	726	37	,	,	PUNCT
cblr-1782	726	38	hewlettpackard	hewlettpackard	NOUN
cblr-1782	726	39	(	(	PUNCT
cblr-1782	726	40	1	1	NUM
cblr-1782	726	41	)	)	PUNCT
cblr-1782	726	42	,	,	PUNCT
cblr-1782	726	43	apple	apple	NOUN
cblr-1782	726	44	(	(	PUNCT
cblr-1782	726	45	3	3	NUM
cblr-1782	726	46	)	)	PUNCT
cblr-1782	726	47	,	,	PUNCT
cblr-1782	726	48	citigroup	citigroup	NOUN
cblr-1782	726	49	(	(	PUNCT
cblr-1782	726	50	2	2	NUM
cblr-1782	726	51	)	)	PUNCT
cblr-1782	726	52	,	,	PUNCT
cblr-1782	726	53	kroger	kroger	NOUN
cblr-1782	726	54	(	(	PUNCT
cblr-1782	726	55	1	1	NUM
cblr-1782	726	56	)	)	PUNCT
cblr-1782	726	57	,	,	PUNCT
cblr-1782	726	58	proctor&gamble	proctor&gamble	ADJ
cblr-1782	726	59	(	(	PUNCT
cblr-1782	726	60	1	1	NUM
cblr-1782	726	61	)	)	PUNCT
cblr-1782	726	62	,	,	PUNCT
cblr-1782	726	63	and	and	CCONJ
cblr-1782	726	64	lowe	lowe	PROPN
cblr-1782	726	65	’s	’s	PART
cblr-1782	726	66	(	(	PUNCT
cblr-1782	726	67	1	1	NUM
cblr-1782	726	68	)	)	PUNCT
cblr-1782	726	69	.	.	PUNCT
cblr-1782	727	1	exxon	exxon	PROPN
cblr-1782	727	2	mobil	mobil	PROPN
cblr-1782	727	3	corporation	corporation	PROPN
cblr-1782	727	4	,	,	PUNCT
cblr-1782	727	5	definitive	definitive	ADJ
cblr-1782	727	6	proxy	proxy	ADJ
cblr-1782	727	7	statement	statement	NOUN
cblr-1782	727	8	(	(	PUNCT
cblr-1782	727	9	schedule	schedule	NOUN
cblr-1782	727	10	14a	14a	NOUN
cblr-1782	727	11	)	)	PUNCT
cblr-1782	727	12	8	8	NUM
cblr-1782	727	13	-	-	SYM
cblr-1782	727	14	9	9	NUM
cblr-1782	727	15	(	(	PUNCT
cblr-1782	727	16	apr	apr	PROPN
cblr-1782	727	17	.	.	PROPN
cblr-1782	727	18	12	12	NUM
cblr-1782	727	19	,	,	PUNCT
cblr-1782	727	20	2012	2012	NUM
cblr-1782	727	21	)	)	PUNCT
cblr-1782	727	22	,	,	PUNCT
cblr-1782	727	23	available	available	ADJ
cblr-1782	727	24	at	at	ADP
cblr-1782	727	25	http://perma.cc/x8pybtac	http://perma.cc/x8pybtac	PROPN
cblr-1782	727	26	;	;	PUNCT
cblr-1782	727	27	conocophillips	conocophillips	PROPN
cblr-1782	727	28	,	,	PUNCT
cblr-1782	727	29	definitive	definitive	ADJ
cblr-1782	727	30	proxy	proxy	ADJ
cblr-1782	727	31	statement	statement	NOUN
cblr-1782	727	32	(	(	PUNCT
cblr-1782	727	33	schedule	schedule	NOUN
cblr-1782	727	34	14a	14a	NOUN
cblr-1782	727	35	)	)	PUNCT
cblr-1782	727	36	7	7	NUM
cblr-1782	727	37	(	(	PUNCT
cblr-1782	727	38	mar	mar	PROPN
cblr-1782	727	39	.	.	PROPN
cblr-1782	727	40	28	28	NUM
cblr-1782	727	41	,	,	PUNCT
cblr-1782	727	42	2012	2012	NUM
cblr-1782	727	43	)	)	PUNCT
cblr-1782	727	44	,	,	PUNCT
cblr-1782	727	45	available	available	ADJ
cblr-1782	727	46	at	at	ADP
cblr-1782	727	47	http://perma.cc/qa3p-axpc	http://perma.cc/qa3p-axpc	PROPN
cblr-1782	727	48	;	;	PUNCT
cblr-1782	727	49	general	general	ADJ
cblr-1782	727	50	electric	electric	ADJ
cblr-1782	727	51	company	company	NOUN
cblr-1782	727	52	,	,	PUNCT
cblr-1782	727	53	definitive	definitive	ADJ
cblr-1782	727	54	proxy	proxy	ADJ
cblr-1782	727	55	statement	statement	NOUN
cblr-1782	727	56	(	(	PUNCT
cblr-1782	727	57	schedule	schedule	NOUN
cblr-1782	727	58	14a	14a	NOUN
cblr-1782	727	59	)	)	PUNCT
cblr-1782	727	60	38	38	NUM
cblr-1782	727	61	(	(	PUNCT
cblr-1782	727	62	apr	apr	PROPN
cblr-1782	727	63	.	.	PROPN
cblr-1782	727	64	25	25	NUM
cblr-1782	727	65	,	,	PUNCT
cblr-1782	727	66	2012	2012	NUM
cblr-1782	727	67	)	)	PUNCT
cblr-1782	727	68	,	,	PUNCT
cblr-1782	727	69	available	available	ADJ
cblr-1782	727	70	at	at	ADP
cblr-1782	727	71	http://perma.cc/u9q4-7jk6	http://perma.cc/u9q4-7jk6	PROPN
cblr-1782	727	72	;	;	PUNCT
cblr-1782	727	73	hewlett	hewlett	PROPN
cblr-1782	727	74	-	-	PUNCT
cblr-1782	727	75	packard	packard	PROPN
cblr-1782	727	76	company	company	NOUN
cblr-1782	727	77	,	,	PUNCT
cblr-1782	727	78	definitive	definitive	ADJ
cblr-1782	727	79	proxy	proxy	ADJ
cblr-1782	727	80	statement	statement	NOUN
cblr-1782	727	81	(	(	PUNCT
cblr-1782	727	82	schedule	schedule	NOUN
cblr-1782	727	83	14a	14a	NOUN
cblr-1782	727	84	)	)	PUNCT
cblr-1782	727	85	51	51	NUM
cblr-1782	727	86	(	(	PUNCT
cblr-1782	727	87	mar	mar	PROPN
cblr-1782	727	88	.	.	PROPN
cblr-1782	727	89	21	21	NUM
cblr-1782	727	90	,	,	PUNCT
cblr-1782	727	91	2012	2012	NUM
cblr-1782	727	92	)	)	PUNCT
cblr-1782	727	93	,	,	PUNCT
cblr-1782	727	94	available	available	ADJ
cblr-1782	727	95	at	at	ADP
cblr-1782	727	96	http://perma.cc/u78p-vu3h	http://perma.cc/u78p-vu3h	NOUN
cblr-1782	727	97	;	;	PUNCT
cblr-1782	727	98	apple	apple	PROPN
cblr-1782	727	99	inc	inc	PROPN
cblr-1782	727	100	.	.	PROPN
cblr-1782	727	101	,	,	PUNCT
cblr-1782	727	102	definitive	definitive	ADJ
cblr-1782	727	103	proxy	proxy	ADJ
cblr-1782	727	104	statement	statement	NOUN
cblr-1782	727	105	(	(	PUNCT
cblr-1782	727	106	schedule	schedule	NOUN
cblr-1782	727	107	14a	14a	NOUN
cblr-1782	727	108	)	)	PUNCT
cblr-1782	727	109	19	19	NUM
cblr-1782	727	110	(	(	PUNCT
cblr-1782	727	111	feb	feb	X
cblr-1782	727	112	.	.	PROPN
cblr-1782	727	113	23	23	NUM
cblr-1782	727	114	,	,	PUNCT
cblr-1782	727	115	2012	2012	NUM
cblr-1782	727	116	)	)	PUNCT
cblr-1782	727	117	,	,	PUNCT
cblr-1782	727	118	available	available	ADJ
cblr-1782	727	119	at	at	ADP
cblr-1782	727	120	http://perma.cc/ggu7shs3	http://perma.cc/ggu7shs3	PROPN
cblr-1782	727	121	;	;	PUNCT
cblr-1782	727	122	citigroup	citigroup	PROPN
cblr-1782	727	123	inc	inc	PROPN
cblr-1782	727	124	.	.	PROPN
cblr-1782	727	125	,	,	PUNCT
cblr-1782	727	126	definitive	definitive	ADJ
cblr-1782	727	127	proxy	proxy	ADJ
cblr-1782	727	128	statement	statement	NOUN
cblr-1782	727	129	(	(	PUNCT
cblr-1782	727	130	schedule	schedule	NOUN
cblr-1782	727	131	14a	14a	NOUN
cblr-1782	727	132	)	)	PUNCT
cblr-1782	727	133	13	13	NUM
cblr-1782	727	134	-	-	SYM
cblr-1782	727	135	14	14	NUM
cblr-1782	727	136	(	(	PUNCT
cblr-1782	727	137	mar	mar	PROPN
cblr-1782	727	138	.	.	PROPN
cblr-1782	727	139	8	8	NUM
cblr-1782	727	140	,	,	PUNCT
cblr-1782	727	141	2012	2012	NUM
cblr-1782	727	142	)	)	PUNCT
cblr-1782	727	143	,	,	PUNCT
cblr-1782	727	144	available	available	ADJ
cblr-1782	727	145	at	at	ADP
cblr-1782	727	146	http://perma.cc/7zjv-j4r8	http://perma.cc/7zjv-j4r8	PROPN
cblr-1782	727	147	;	;	PUNCT
cblr-1782	727	148	the	the	DET
cblr-1782	727	149	kroger	kroger	PROPN
cblr-1782	727	150	co.	co.	PROPN
cblr-1782	727	151	,	,	PUNCT
cblr-1782	727	152	definitive	definitive	ADJ
cblr-1782	727	153	proxy	proxy	ADJ
cblr-1782	727	154	statement	statement	NOUN
cblr-1782	727	155	(	(	PUNCT
cblr-1782	727	156	schedule	schedule	NOUN
cblr-1782	727	157	14a	14a	NOUN
cblr-1782	727	158	)	)	PUNCT
cblr-1782	727	159	42	42	NUM
cblr-1782	727	160	(	(	PUNCT
cblr-1782	727	161	may	may	PROPN
cblr-1782	727	162	14	14	NUM
cblr-1782	727	163	,	,	PUNCT
cblr-1782	727	164	2012	2012	NUM
cblr-1782	727	165	)	)	PUNCT
cblr-1782	727	166	,	,	PUNCT
cblr-1782	727	167	available	available	ADJ
cblr-1782	727	168	at	at	ADP
cblr-1782	727	169	http://perma.cc/375s-ms5q	http://perma.cc/375s-ms5q	NOUN
cblr-1782	727	170	;	;	PUNCT
cblr-1782	727	171	the	the	DET
cblr-1782	727	172	procter	procter	PROPN
cblr-1782	727	173	&	&	CCONJ
cblr-1782	727	174	gamble	gamble	PROPN
cblr-1782	727	175	company	company	NOUN
cblr-1782	727	176	,	,	PUNCT
cblr-1782	727	177	definitive	definitive	ADJ
cblr-1782	727	178	proxy	proxy	ADJ
cblr-1782	727	179	statement	statement	NOUN
cblr-1782	727	180	(	(	PUNCT
cblr-1782	727	181	schedule	schedule	NOUN
cblr-1782	727	182	14a	14a	NOUN
cblr-1782	727	183	)	)	PUNCT
cblr-1782	727	184	19	19	NUM
cblr-1782	727	185	(	(	PUNCT
cblr-1782	727	186	aug	aug	PROPN
cblr-1782	727	187	.	.	PROPN
cblr-1782	727	188	24	24	NUM
cblr-1782	727	189	,	,	PUNCT
cblr-1782	727	190	2012	2012	NUM
cblr-1782	727	191	)	)	PUNCT
cblr-1782	727	192	,	,	PUNCT
cblr-1782	727	193	available	available	ADJ
cblr-1782	727	194	at	at	ADP
cblr-1782	727	195	http://perma.cc/g4x6-vmqg	http://perma.cc/g4x6-vmqg	PROPN
cblr-1782	727	196	;	;	PUNCT
cblr-1782	727	197	lowe	lowe	PROPN
cblr-1782	727	198	’s	’s	PART
cblr-1782	727	199	companies	company	NOUN
cblr-1782	727	200	,	,	PUNCT
cblr-1782	727	201	inc	inc	PROPN
cblr-1782	727	202	.	.	PROPN
cblr-1782	727	203	,	,	PUNCT
cblr-1782	727	204	definitive	definitive	ADJ
cblr-1782	727	205	proxy	proxy	ADJ
cblr-1782	727	206	statement	statement	NOUN
cblr-1782	727	207	(	(	PUNCT
cblr-1782	727	208	schedule	schedule	NOUN
cblr-1782	727	209	14a	14a	NOUN
cblr-1782	727	210	)	)	PUNCT
cblr-1782	727	211	40	40	NUM
cblr-1782	727	212	(	(	PUNCT
cblr-1782	727	213	june	june	PROPN
cblr-1782	727	214	1	1	NUM
cblr-1782	727	215	,	,	PUNCT
cblr-1782	727	216	2012	2012	NUM
cblr-1782	727	217	)	)	PUNCT
cblr-1782	727	218	,	,	PUNCT
cblr-1782	727	219	available	available	ADJ
cblr-1782	727	220	at	at	ADP
cblr-1782	727	221	http://perma.cc/hpb5-vrum	http://perma.cc/hpb5-vrum	PROPN
cblr-1782	727	222	.	.	PUNCT
cblr-1782	728	1	min	min	PROPN
cblr-1782	728	2	–	–	PUNCT
cblr-1782	728	3	final	final	ADJ
cblr-1782	728	4	no	no	NOUN
cblr-1782	728	5	.	.	PUNCT
cblr-1782	729	1	3:663	3:663	NUM
cblr-1782	729	2	]	]	X
cblr-1782	729	3	cooperative	cooperative	ADJ
cblr-1782	729	4	policing	policing	NOUN
cblr-1782	729	5	of	of	ADP
cblr-1782	729	6	rpts	rpt	NOUN
cblr-1782	729	7	715	715	NUM
cblr-1782	729	8	with	with	ADP
cblr-1782	729	9	the	the	DET
cblr-1782	729	10	title	title	NOUN
cblr-1782	729	11	of	of	ADP
cblr-1782	729	12	“	"	PUNCT
cblr-1782	729	13	transactions	transaction	NOUN
cblr-1782	729	14	with	with	ADP
cblr-1782	729	15	related	related	ADJ
cblr-1782	729	16	persons	person	NOUN
cblr-1782	729	17	”	"	PUNCT
cblr-1782	729	18	and	and	CCONJ
cblr-1782	729	19	claimed	claim	VERB
cblr-1782	729	20	all	all	PRON
cblr-1782	729	21	of	of	ADP
cblr-1782	729	22	them	they	PRON
cblr-1782	729	23	to	to	PART
cblr-1782	729	24	be	be	AUX
cblr-1782	729	25	non	non	ADJ
cblr-1782	729	26	-	-	ADJ
cblr-1782	729	27	material	material	ADJ
cblr-1782	729	28	.	.	PUNCT
cblr-1782	730	1	the	the	DET
cblr-1782	730	2	company	company	NOUN
cblr-1782	730	3	enters	enter	VERB
cblr-1782	730	4	into	into	ADP
cblr-1782	730	5	these	these	DET
cblr-1782	730	6	commercial	commercial	ADJ
cblr-1782	730	7	dealings	dealing	NOUN
cblr-1782	730	8	in	in	ADP
cblr-1782	730	9	the	the	DET
cblr-1782	730	10	ordinary	ordinary	ADJ
cblr-1782	730	11	course	course	NOUN
cblr-1782	730	12	of	of	ADP
cblr-1782	730	13	its	its	PRON
cblr-1782	730	14	business	business	NOUN
cblr-1782	730	15	.	.	PUNCT
cblr-1782	731	1	mr	mr	PROPN
cblr-1782	731	2	.	.	PROPN
cblr-1782	731	3	jobs	jobs	PROPN
cblr-1782	731	4	was	be	AUX
cblr-1782	731	5	a	a	DET
cblr-1782	731	6	director	director	NOUN
cblr-1782	731	7	of	of	ADP
cblr-1782	731	8	disney	disney	PROPN
cblr-1782	731	9	during	during	ADP
cblr-1782	731	10	the	the	DET
cblr-1782	731	11	fiscal	fiscal	ADJ
cblr-1782	731	12	year	year	NOUN
cblr-1782	731	13	,	,	PUNCT
cblr-1782	731	14	and	and	CCONJ
cblr-1782	731	15	mr	mr	PROPN
cblr-1782	731	16	.	.	PROPN
cblr-1782	731	17	iger	iger	PROPN
cblr-1782	731	18	,	,	PUNCT
cblr-1782	731	19	a	a	DET
cblr-1782	731	20	director	director	NOUN
cblr-1782	731	21	of	of	ADP
cblr-1782	731	22	the	the	DET
cblr-1782	731	23	company	company	NOUN
cblr-1782	731	24	since	since	SCONJ
cblr-1782	731	25	november	november	PROPN
cblr-1782	731	26	15	15	NUM
cblr-1782	731	27	,	,	PUNCT
cblr-1782	731	28	2011	2011	NUM
cblr-1782	731	29	,	,	PUNCT
cblr-1782	731	30	is	be	AUX
cblr-1782	731	31	president	president	NOUN
cblr-1782	731	32	and	and	CCONJ
cblr-1782	731	33	chief	chief	ADJ
cblr-1782	731	34	executive	executive	ADJ
cblr-1782	731	35	officer	officer	NOUN
cblr-1782	731	36	and	and	CCONJ
cblr-1782	731	37	a	a	DET
cblr-1782	731	38	director	director	NOUN
cblr-1782	731	39	of	of	ADP
cblr-1782	731	40	disney	disney	PROPN
cblr-1782	731	41	.	.	PUNCT
cblr-1782	732	1	mr	mr	PROPN
cblr-1782	732	2	.	.	PROPN
cblr-1782	732	3	drexler	drexler	PROPN
cblr-1782	732	4	is	be	AUX
cblr-1782	732	5	chairman	chairman	NOUN
cblr-1782	732	6	and	and	CCONJ
cblr-1782	732	7	chief	chief	ADJ
cblr-1782	732	8	executive	executive	ADJ
cblr-1782	732	9	officer	officer	NOUN
cblr-1782	732	10	of	of	ADP
cblr-1782	732	11	j.crew	j.crew	PROPN
cblr-1782	732	12	.	.	PUNCT
cblr-1782	733	1	ms	ms	PROPN
cblr-1782	733	2	.	.	PROPN
cblr-1782	733	3	jung	jung	PROPN
cblr-1782	733	4	is	be	AUX
cblr-1782	733	5	chairman	chairman	NOUN
cblr-1782	733	6	and	and	CCONJ
cblr-1782	733	7	chief	chief	ADJ
cblr-1782	733	8	executive	executive	ADJ
cblr-1782	733	9	officer	officer	NOUN
cblr-1782	733	10	of	of	ADP
cblr-1782	733	11	avon	avon	PROPN
cblr-1782	733	12	.	.	PUNCT
cblr-1782	734	1	the	the	DET
cblr-1782	734	2	company	company	NOUN
cblr-1782	734	3	does	do	AUX
cblr-1782	734	4	not	not	PART
cblr-1782	734	5	believe	believe	VERB
cblr-1782	734	6	that	that	SCONJ
cblr-1782	734	7	mr	mr	PROPN
cblr-1782	734	8	.	.	PROPN
cblr-1782	734	9	jobs	jobs	PROPN
cblr-1782	734	10	had	have	VERB
cblr-1782	734	11	and	and	CCONJ
cblr-1782	734	12	any	any	PRON
cblr-1782	734	13	of	of	ADP
cblr-1782	734	14	mr	mr	PROPN
cblr-1782	734	15	.	.	PROPN
cblr-1782	734	16	drexler	drexler	PROPN
cblr-1782	734	17	,	,	PUNCT
cblr-1782	734	18	mr	mr	PROPN
cblr-1782	734	19	.	.	PROPN
cblr-1782	734	20	iger	iger	PROPN
cblr-1782	734	21	,	,	PUNCT
cblr-1782	734	22	or	or	CCONJ
cblr-1782	734	23	ms	ms	PROPN
cblr-1782	734	24	.	.	PROPN
cblr-1782	734	25	jung	jung	PROPN
cblr-1782	734	26	has	have	VERB
cblr-1782	734	27	a	a	DET
cblr-1782	734	28	material	material	NOUN
cblr-1782	734	29	direct	direct	ADJ
cblr-1782	734	30	or	or	CCONJ
cblr-1782	734	31	indirect	indirect	ADJ
cblr-1782	734	32	interest	interest	NOUN
cblr-1782	734	33	in	in	ADP
cblr-1782	734	34	any	any	PRON
cblr-1782	734	35	of	of	ADP
cblr-1782	734	36	such	such	ADJ
cblr-1782	734	37	commercial	commercial	ADJ
cblr-1782	734	38	dealings.98	dealings.98	PROPN
cblr-1782	734	39	on	on	ADP
cblr-1782	734	40	the	the	DET
cblr-1782	734	41	other	other	ADJ
cblr-1782	734	42	hand	hand	NOUN
cblr-1782	734	43	,	,	PUNCT
cblr-1782	734	44	other	other	ADJ
cblr-1782	734	45	companies	company	NOUN
cblr-1782	734	46	disclose	disclose	VERB
cblr-1782	734	47	less	less	ADJ
cblr-1782	734	48	than	than	ADP
cblr-1782	734	49	what	what	PRON
cblr-1782	734	50	is	be	AUX
cblr-1782	734	51	required	require	VERB
cblr-1782	734	52	.	.	PUNCT
cblr-1782	735	1	even	even	ADV
cblr-1782	735	2	for	for	ADP
cblr-1782	735	3	related	related	ADJ
cblr-1782	735	4	party	party	NOUN
cblr-1782	735	5	transactions	transaction	NOUN
cblr-1782	735	6	that	that	PRON
cblr-1782	735	7	were	be	AUX
cblr-1782	735	8	determined	determine	VERB
cblr-1782	735	9	to	to	PART
cblr-1782	735	10	be	be	AUX
cblr-1782	735	11	material	material	NOUN
cblr-1782	735	12	(	(	PUNCT
cblr-1782	735	13	except	except	SCONJ
cblr-1782	735	14	for	for	ADP
cblr-1782	735	15	transactions	transaction	NOUN
cblr-1782	735	16	involving	involve	VERB
cblr-1782	735	17	family	family	NOUN
cblr-1782	735	18	hiring	hiring	NOUN
cblr-1782	735	19	,	,	PUNCT
cblr-1782	735	20	where	where	SCONJ
cblr-1782	735	21	companies	company	NOUN
cblr-1782	735	22	disclosed	disclose	VERB
cblr-1782	735	23	the	the	DET
cblr-1782	735	24	exact	exact	ADJ
cblr-1782	735	25	dollar	dollar	NOUN
cblr-1782	735	26	amount	amount	NOUN
cblr-1782	735	27	of	of	ADP
cblr-1782	735	28	compensation	compensation	NOUN
cblr-1782	735	29	)	)	PUNCT
cblr-1782	735	30	,	,	PUNCT
cblr-1782	735	31	the	the	DET
cblr-1782	735	32	disclosures	disclosure	NOUN
cblr-1782	735	33	often	often	ADV
cblr-1782	735	34	did	do	AUX
cblr-1782	735	35	not	not	PART
cblr-1782	735	36	satisfy	satisfy	VERB
cblr-1782	735	37	the	the	DET
cblr-1782	735	38	requirements	requirement	NOUN
cblr-1782	735	39	under	under	ADP
cblr-1782	735	40	item	item	NOUN
cblr-1782	735	41	404(a).99	404(a).99	NOUN
cblr-1782	735	42	specifically	specifically	ADV
cblr-1782	735	43	,	,	PUNCT
cblr-1782	735	44	“	"	PUNCT
cblr-1782	735	45	[	[	X
cblr-1782	735	46	t]he	t]he	ADV
cblr-1782	735	47	related	related	ADJ
cblr-1782	735	48	person	person	NOUN
cblr-1782	735	49	’s	’s	PART
cblr-1782	735	50	interest	interest	NOUN
cblr-1782	735	51	with	with	ADP
cblr-1782	735	52	the	the	DET
cblr-1782	735	53	registrant	registrant	NOUN
cblr-1782	735	54	,	,	PUNCT
cblr-1782	735	55	including	include	VERB
cblr-1782	735	56	the	the	DET
cblr-1782	735	57	related	related	ADJ
cblr-1782	735	58	person	person	NOUN
cblr-1782	735	59	’s	’s	PART
cblr-1782	735	60	position	position	NOUN
cblr-1782	735	61	or	or	CCONJ
cblr-1782	735	62	relationship	relationship	NOUN
cblr-1782	735	63	with	with	ADP
cblr-1782	735	64	,	,	PUNCT
cblr-1782	735	65	or	or	CCONJ
cblr-1782	735	66	ownership	ownership	NOUN
cblr-1782	735	67	”	"	PUNCT
cblr-1782	735	68	required	require	VERB
cblr-1782	735	69	by	by	ADP
cblr-1782	735	70	item	item	PROPN
cblr-1782	735	71	404(a)(2	404(a)(2	PROPN
cblr-1782	735	72	)	)	PUNCT
cblr-1782	735	73	was	be	AUX
cblr-1782	735	74	missing	miss	VERB
cblr-1782	735	75	in	in	ADP
cblr-1782	735	76	most	most	ADJ
cblr-1782	735	77	disclosures	disclosure	NOUN
cblr-1782	735	78	,	,	PUNCT
cblr-1782	735	79	necessitating	necessitate	VERB
cblr-1782	735	80	a	a	DET
cblr-1782	735	81	search	search	NOUN
cblr-1782	735	82	for	for	ADP
cblr-1782	735	83	each	each	DET
cblr-1782	735	84	person	person	NOUN
cblr-1782	735	85	’s	’s	PART
cblr-1782	735	86	position	position	NOUN
cblr-1782	735	87	to	to	PART
cblr-1782	735	88	identify	identify	VERB
cblr-1782	735	89	his	his	PRON
cblr-1782	735	90	relationship	relationship	NOUN
cblr-1782	735	91	with	with	ADP
cblr-1782	735	92	the	the	DET
cblr-1782	735	93	company.100	company.100	NOUN
cblr-1782	735	94	another	another	DET
cblr-1782	735	95	frequently	frequently	ADV
cblr-1782	735	96	missing	miss	VERB
cblr-1782	735	97	element	element	NOUN
cblr-1782	735	98	was	be	AUX
cblr-1782	735	99	item	item	NOUN
cblr-1782	735	100	404(a)(4	404(a)(4	PROPN
cblr-1782	735	101	)	)	PUNCT
cblr-1782	735	102	,	,	PUNCT
cblr-1782	735	103	which	which	PRON
cblr-1782	735	104	requires	require	VERB
cblr-1782	735	105	disclosure	disclosure	NOUN
cblr-1782	735	106	of	of	ADP
cblr-1782	735	107	“	"	PUNCT
cblr-1782	735	108	[	[	X
cblr-1782	735	109	t]he	t]he	ADV
cblr-1782	735	110	approximate	approximate	ADJ
cblr-1782	735	111	dollar	dollar	NOUN
cblr-1782	735	112	value	value	NOUN
cblr-1782	735	113	of	of	ADP
cblr-1782	735	114	the	the	DET
cblr-1782	735	115	98	98	NUM
cblr-1782	735	116	apple	apple	PROPN
cblr-1782	735	117	inc	inc	PROPN
cblr-1782	735	118	.	.	PROPN
cblr-1782	735	119	,	,	PUNCT
cblr-1782	735	120	definitive	definitive	ADJ
cblr-1782	735	121	proxy	proxy	ADJ
cblr-1782	735	122	statement	statement	NOUN
cblr-1782	735	123	(	(	PUNCT
cblr-1782	735	124	schedule	schedule	NOUN
cblr-1782	735	125	14a	14a	NOUN
cblr-1782	735	126	)	)	PUNCT
cblr-1782	735	127	19	19	NUM
cblr-1782	735	128	(	(	PUNCT
cblr-1782	735	129	feb	feb	X
cblr-1782	735	130	.	.	PROPN
cblr-1782	735	131	23	23	NUM
cblr-1782	735	132	,	,	PUNCT
cblr-1782	735	133	2012	2012	NUM
cblr-1782	735	134	)	)	PUNCT
cblr-1782	735	135	,	,	PUNCT
cblr-1782	735	136	available	available	ADJ
cblr-1782	735	137	at	at	ADP
cblr-1782	735	138	http://perma.cc/ggu7-shs3	http://perma.cc/ggu7-shs3	PROPN
cblr-1782	735	139	.	.	PROPN
cblr-1782	735	140	99	99	NUM
cblr-1782	735	141	17	17	NUM
cblr-1782	735	142	c.f.r	c.f.r	NOUN
cblr-1782	735	143	.	.	PUNCT
cblr-1782	736	1	section	section	NOUN
cblr-1782	736	2	229.404(a	229.404(a	NUM
cblr-1782	736	3	)	)	PUNCT
cblr-1782	736	4	requires	require	VERB
cblr-1782	736	5	companies	company	NOUN
cblr-1782	736	6	to	to	PART
cblr-1782	736	7	disclose	disclose	VERB
cblr-1782	736	8	information	information	NOUN
cblr-1782	736	9	regarding	regard	VERB
cblr-1782	736	10	the	the	DET
cblr-1782	736	11	transactions	transaction	NOUN
cblr-1782	736	12	,	,	PUNCT
cblr-1782	736	13	such	such	ADJ
cblr-1782	736	14	as	as	ADP
cblr-1782	736	15	:	:	PUNCT
cblr-1782	736	16	the	the	DET
cblr-1782	736	17	name	name	NOUN
cblr-1782	736	18	of	of	ADP
cblr-1782	736	19	the	the	DET
cblr-1782	736	20	related	related	ADJ
cblr-1782	736	21	person	person	NOUN
cblr-1782	736	22	,	,	PUNCT
cblr-1782	736	23	the	the	DET
cblr-1782	736	24	basis	basis	NOUN
cblr-1782	736	25	on	on	ADP
cblr-1782	736	26	which	which	PRON
cblr-1782	736	27	the	the	DET
cblr-1782	736	28	person	person	NOUN
cblr-1782	736	29	is	be	AUX
cblr-1782	736	30	a	a	DET
cblr-1782	736	31	related	related	ADJ
cblr-1782	736	32	person	person	NOUN
cblr-1782	736	33	,	,	PUNCT
cblr-1782	736	34	the	the	DET
cblr-1782	736	35	related	related	ADJ
cblr-1782	736	36	person	person	NOUN
cblr-1782	736	37	’s	’s	PART
cblr-1782	736	38	interest	interest	NOUN
cblr-1782	736	39	in	in	ADP
cblr-1782	736	40	the	the	DET
cblr-1782	736	41	transaction	transaction	NOUN
cblr-1782	736	42	,	,	PUNCT
cblr-1782	736	43	the	the	DET
cblr-1782	736	44	approximate	approximate	ADJ
cblr-1782	736	45	dollar	dollar	NOUN
cblr-1782	736	46	value	value	NOUN
cblr-1782	736	47	of	of	ADP
cblr-1782	736	48	the	the	DET
cblr-1782	736	49	amount	amount	NOUN
cblr-1782	736	50	involved	involve	VERB
cblr-1782	736	51	in	in	ADP
cblr-1782	736	52	the	the	DET
cblr-1782	736	53	transaction	transaction	NOUN
cblr-1782	736	54	,	,	PUNCT
cblr-1782	736	55	the	the	DET
cblr-1782	736	56	approximate	approximate	ADJ
cblr-1782	736	57	dollar	dollar	NOUN
cblr-1782	736	58	value	value	NOUN
cblr-1782	736	59	of	of	ADP
cblr-1782	736	60	the	the	DET
cblr-1782	736	61	amount	amount	NOUN
cblr-1782	736	62	of	of	ADP
cblr-1782	736	63	the	the	DET
cblr-1782	736	64	related	related	ADJ
cblr-1782	736	65	person	person	NOUN
cblr-1782	736	66	’s	’s	PART
cblr-1782	736	67	interest	interest	NOUN
cblr-1782	736	68	in	in	ADP
cblr-1782	736	69	the	the	DET
cblr-1782	736	70	transaction	transaction	NOUN
cblr-1782	736	71	,	,	PUNCT
cblr-1782	736	72	and	and	CCONJ
cblr-1782	736	73	any	any	DET
cblr-1782	736	74	other	other	ADJ
cblr-1782	736	75	information	information	NOUN
cblr-1782	736	76	regarding	regard	VERB
cblr-1782	736	77	the	the	DET
cblr-1782	736	78	transaction	transaction	NOUN
cblr-1782	736	79	or	or	CCONJ
cblr-1782	736	80	the	the	DET
cblr-1782	736	81	related	related	ADJ
cblr-1782	736	82	person	person	NOUN
cblr-1782	736	83	in	in	ADP
cblr-1782	736	84	the	the	DET
cblr-1782	736	85	context	context	NOUN
cblr-1782	736	86	of	of	ADP
cblr-1782	736	87	the	the	DET
cblr-1782	736	88	transaction	transaction	NOUN
cblr-1782	736	89	that	that	PRON
cblr-1782	736	90	is	be	AUX
cblr-1782	736	91	material	material	NOUN
cblr-1782	736	92	to	to	ADP
cblr-1782	736	93	investors	investor	NOUN
cblr-1782	736	94	in	in	ADP
cblr-1782	736	95	light	light	NOUN
cblr-1782	736	96	of	of	ADP
cblr-1782	736	97	the	the	DET
cblr-1782	736	98	circumstances	circumstance	NOUN
cblr-1782	736	99	of	of	ADP
cblr-1782	736	100	the	the	DET
cblr-1782	736	101	particular	particular	ADJ
cblr-1782	736	102	transaction	transaction	NOUN
cblr-1782	736	103	.	.	PUNCT
cblr-1782	737	1	sec	sec	PROPN
cblr-1782	737	2	standard	standard	ADJ
cblr-1782	737	3	instructions	instruction	NOUN
cblr-1782	737	4	for	for	ADP
cblr-1782	737	5	filing	filing	NOUN
cblr-1782	737	6	forms	form	NOUN
cblr-1782	737	7	,	,	PUNCT
cblr-1782	737	8	17	17	NUM
cblr-1782	737	9	c.f.r	c.f.r	NOUN
cblr-1782	737	10	.	.	PUNCT
cblr-1782	738	1	§	§	PROPN
cblr-1782	738	2	229.404(a	229.404(a	PROPN
cblr-1782	738	3	)	)	PUNCT
cblr-1782	738	4	(	(	PUNCT
cblr-1782	738	5	2014	2014	NUM
cblr-1782	738	6	)	)	PUNCT
cblr-1782	738	7	.	.	PUNCT
cblr-1782	739	1	100	100	NUM
cblr-1782	739	2	17	17	NUM
cblr-1782	739	3	c.f.r	c.f.r	NOUN
cblr-1782	739	4	.	.	PUNCT
cblr-1782	740	1	§	§	PROPN
cblr-1782	740	2	229.404(a)(2	229.404(a)(2	NUM
cblr-1782	740	3	)	)	PUNCT
cblr-1782	740	4	(	(	PUNCT
cblr-1782	740	5	2014	2014	NUM
cblr-1782	740	6	)	)	PUNCT
cblr-1782	740	7	.	.	PUNCT
cblr-1782	741	1	min	min	NOUN
cblr-1782	741	2	–	–	PUNCT
cblr-1782	741	3	final	final	ADJ
cblr-1782	741	4	716	716	NUM
cblr-1782	741	5	columbia	columbia	PROPN
cblr-1782	741	6	business	business	NOUN
cblr-1782	741	7	law	law	NOUN
cblr-1782	741	8	review	review	NOUN
cblr-1782	741	9	[	[	X
cblr-1782	741	10	vol	vol	NOUN
cblr-1782	741	11	.	.	NOUN
cblr-1782	741	12	2014	2014	NUM
cblr-1782	741	13	amount	amount	NOUN
cblr-1782	741	14	of	of	ADP
cblr-1782	741	15	the	the	DET
cblr-1782	741	16	related	related	ADJ
cblr-1782	741	17	person	person	NOUN
cblr-1782	741	18	’s	’s	PART
cblr-1782	741	19	interest	interest	NOUN
cblr-1782	741	20	in	in	ADP
cblr-1782	741	21	the	the	DET
cblr-1782	741	22	transaction	transaction	NOUN
cblr-1782	741	23	.	.	PUNCT
cblr-1782	742	1	”101	”101	NOUN
cblr-1782	743	1	this	this	PRON
cblr-1782	743	2	may	may	AUX
cblr-1782	743	3	be	be	AUX
cblr-1782	743	4	partly	partly	ADV
cblr-1782	743	5	due	due	ADJ
cblr-1782	743	6	to	to	ADP
cblr-1782	743	7	the	the	DET
cblr-1782	743	8	fact	fact	NOUN
cblr-1782	743	9	that	that	SCONJ
cblr-1782	743	10	it	it	PRON
cblr-1782	743	11	is	be	AUX
cblr-1782	743	12	difficult	difficult	ADJ
cblr-1782	743	13	to	to	PART
cblr-1782	743	14	estimate	estimate	VERB
cblr-1782	743	15	the	the	DET
cblr-1782	743	16	related	related	ADJ
cblr-1782	743	17	person	person	NOUN
cblr-1782	743	18	’s	’s	PART
cblr-1782	743	19	“	"	PUNCT
cblr-1782	743	20	indirect	indirect	ADJ
cblr-1782	743	21	”	"	PUNCT
cblr-1782	743	22	interest	interest	NOUN
cblr-1782	743	23	in	in	ADP
cblr-1782	743	24	the	the	DET
cblr-1782	743	25	transaction.102	transaction.102	ADV
cblr-1782	743	26	both	both	DET
cblr-1782	743	27	practices	practice	NOUN
cblr-1782	743	28	contributed	contribute	VERB
cblr-1782	743	29	to	to	ADP
cblr-1782	743	30	a	a	DET
cblr-1782	743	31	large	large	ADJ
cblr-1782	743	32	variation	variation	NOUN
cblr-1782	743	33	in	in	ADP
cblr-1782	743	34	disclosures	disclosure	NOUN
cblr-1782	743	35	.	.	PUNCT
cblr-1782	744	1	this	this	PRON
cblr-1782	744	2	is	be	AUX
cblr-1782	744	3	problematic	problematic	ADJ
cblr-1782	744	4	because	because	SCONJ
cblr-1782	744	5	the	the	DET
cblr-1782	744	6	variance	variance	NOUN
cblr-1782	744	7	in	in	ADP
cblr-1782	744	8	disclosure	disclosure	NOUN
cblr-1782	744	9	practices	practice	NOUN
cblr-1782	744	10	itself	itself	PRON
cblr-1782	744	11	can	can	AUX
cblr-1782	744	12	lower	lower	VERB
cblr-1782	744	13	the	the	DET
cblr-1782	744	14	reliability	reliability	NOUN
cblr-1782	744	15	of	of	ADP
cblr-1782	744	16	disclosures	disclosure	NOUN
cblr-1782	744	17	.	.	PUNCT
cblr-1782	745	1	from	from	ADP
cblr-1782	745	2	the	the	DET
cblr-1782	745	3	investor	investor	NOUN
cblr-1782	745	4	’s	’s	PART
cblr-1782	745	5	perspective	perspective	NOUN
cblr-1782	745	6	,	,	PUNCT
cblr-1782	745	7	if	if	SCONJ
cblr-1782	745	8	disclosure	disclosure	NOUN
cblr-1782	745	9	practice	practice	NOUN
cblr-1782	745	10	varies	vary	VERB
cblr-1782	745	11	too	too	ADV
cblr-1782	745	12	much	much	ADV
cblr-1782	745	13	from	from	ADP
cblr-1782	745	14	company	company	NOUN
cblr-1782	745	15	to	to	ADP
cblr-1782	745	16	company	company	NOUN
cblr-1782	745	17	,	,	PUNCT
cblr-1782	745	18	disclosures	disclosure	NOUN
cblr-1782	745	19	become	become	VERB
cblr-1782	745	20	less	less	ADV
cblr-1782	745	21	reliable	reliable	ADJ
cblr-1782	745	22	and	and	CCONJ
cblr-1782	745	23	useful	useful	ADJ
cblr-1782	745	24	.	.	PUNCT
cblr-1782	746	1	“	"	PUNCT
cblr-1782	746	2	[	[	X
cblr-1782	746	3	t]his	t]his	ADP
cblr-1782	746	4	lack	lack	NOUN
cblr-1782	746	5	of	of	ADP
cblr-1782	746	6	uniformity	uniformity	NOUN
cblr-1782	746	7	makes	make	VERB
cblr-1782	746	8	comparison	comparison	NOUN
cblr-1782	746	9	among	among	ADP
cblr-1782	746	10	companies	company	NOUN
cblr-1782	746	11	costly	costly	ADJ
cblr-1782	746	12	for	for	ADP
cblr-1782	746	13	investors	investor	NOUN
cblr-1782	746	14	.	.	PUNCT
cblr-1782	746	15	”103	”103	PUNCT
cblr-1782	747	1	at	at	ADV
cblr-1782	747	2	least	least	ADJ
cblr-1782	747	3	some	some	PRON
cblr-1782	747	4	degree	degree	NOUN
cblr-1782	747	5	of	of	ADP
cblr-1782	747	6	consistency	consistency	NOUN
cblr-1782	747	7	across	across	ADP
cblr-1782	747	8	companies	company	NOUN
cblr-1782	747	9	is	be	AUX
cblr-1782	747	10	,	,	PUNCT
cblr-1782	747	11	therefore	therefore	ADV
cblr-1782	747	12	,	,	PUNCT
cblr-1782	747	13	desirable	desirable	ADJ
cblr-1782	747	14	.	.	PUNCT
cblr-1782	748	1	it	it	PRON
cblr-1782	748	2	is	be	AUX
cblr-1782	748	3	very	very	ADV
cblr-1782	748	4	difficult	difficult	ADJ
cblr-1782	748	5	,	,	PUNCT
cblr-1782	748	6	if	if	SCONJ
cblr-1782	748	7	not	not	PART
cblr-1782	748	8	impossible	impossible	ADJ
cblr-1782	748	9	,	,	PUNCT
cblr-1782	748	10	to	to	PART
cblr-1782	748	11	identify	identify	VERB
cblr-1782	748	12	the	the	DET
cblr-1782	748	13	optimal	optimal	ADJ
cblr-1782	748	14	level	level	NOUN
cblr-1782	748	15	of	of	ADP
cblr-1782	748	16	disclosure	disclosure	NOUN
cblr-1782	748	17	,	,	PUNCT
cblr-1782	748	18	and	and	CCONJ
cblr-1782	748	19	some	some	DET
cblr-1782	748	20	amount	amount	NOUN
cblr-1782	748	21	of	of	ADP
cblr-1782	748	22	variation	variation	NOUN
cblr-1782	748	23	and	and	CCONJ
cblr-1782	748	24	discretion	discretion	NOUN
cblr-1782	748	25	is	be	AUX
cblr-1782	748	26	even	even	ADV
cblr-1782	748	27	inevitable	inevitable	ADJ
cblr-1782	748	28	.	.	PUNCT
cblr-1782	749	1	still	still	ADV
cblr-1782	749	2	,	,	PUNCT
cblr-1782	749	3	a	a	DET
cblr-1782	749	4	more	more	ADV
cblr-1782	749	5	effective	effective	ADJ
cblr-1782	749	6	and	and	CCONJ
cblr-1782	749	7	reliable	reliable	ADJ
cblr-1782	749	8	disclosure	disclosure	NOUN
cblr-1782	749	9	system	system	NOUN
cblr-1782	749	10	would	would	AUX
cblr-1782	749	11	101	101	NUM
cblr-1782	749	12	17	17	NUM
cblr-1782	749	13	c.f.r	c.f.r	NOUN
cblr-1782	749	14	.	.	PUNCT
cblr-1782	750	1	§	§	PROPN
cblr-1782	750	2	229.404(a)(4	229.404(a)(4	NUM
cblr-1782	750	3	)	)	PUNCT
cblr-1782	750	4	(	(	PUNCT
cblr-1782	750	5	2014	2014	NUM
cblr-1782	750	6	)	)	PUNCT
cblr-1782	750	7	.	.	PUNCT
cblr-1782	751	1	102	102	NUM
cblr-1782	751	2	for	for	ADP
cblr-1782	751	3	instance	instance	NOUN
cblr-1782	751	4	,	,	PUNCT
cblr-1782	751	5	in	in	ADP
cblr-1782	751	6	general	general	ADJ
cblr-1782	751	7	motors	motors	PROPN
cblr-1782	751	8	’	'	PUNCT
cblr-1782	751	9	2012	2012	NUM
cblr-1782	751	10	proxy	proxy	NOUN
cblr-1782	751	11	statement	statement	NOUN
cblr-1782	751	12	,	,	PUNCT
cblr-1782	751	13	the	the	DET
cblr-1782	751	14	company	company	NOUN
cblr-1782	751	15	disclosed	disclose	VERB
cblr-1782	751	16	that	that	SCONJ
cblr-1782	751	17	:	:	PUNCT
cblr-1782	751	18	david	david	PROPN
cblr-1782	751	19	bonderman	bonderman	PROPN
cblr-1782	751	20	is	be	AUX
cblr-1782	751	21	a	a	DET
cblr-1782	751	22	founding	found	VERB
cblr-1782	751	23	partner	partner	NOUN
cblr-1782	751	24	of	of	ADP
cblr-1782	751	25	tpg	tpg	PROPN
cblr-1782	751	26	,	,	PUNCT
cblr-1782	751	27	a	a	DET
cblr-1782	751	28	private	private	ADJ
cblr-1782	751	29	investment	investment	NOUN
cblr-1782	751	30	firm	firm	NOUN
cblr-1782	751	31	,	,	PUNCT
cblr-1782	751	32	whose	whose	DET
cblr-1782	751	33	affiliate	affiliate	NOUN
cblr-1782	751	34	invests	invest	VERB
cblr-1782	751	35	in	in	ADP
cblr-1782	751	36	automobile	automobile	NOUN
cblr-1782	751	37	dealerships	dealership	NOUN
cblr-1782	751	38	in	in	ADP
cblr-1782	751	39	asia	asia	PROPN
cblr-1782	751	40	representing	represent	VERB
cblr-1782	751	41	various	various	ADJ
cblr-1782	751	42	vehicle	vehicle	NOUN
cblr-1782	751	43	manufacturers	manufacturer	NOUN
cblr-1782	751	44	.	.	PUNCT
cblr-1782	752	1	these	these	DET
cblr-1782	752	2	investments	investment	NOUN
cblr-1782	752	3	include	include	VERB
cblr-1782	752	4	dealerships	dealership	NOUN
cblr-1782	752	5	in	in	ADP
cblr-1782	752	6	china	china	PROPN
cblr-1782	752	7	that	that	PRON
cblr-1782	752	8	sell	sell	VERB
cblr-1782	752	9	chevrolet	chevrolet	PROPN
cblr-1782	752	10	and	and	CCONJ
cblr-1782	752	11	buick	buick	PROPN
cblr-1782	752	12	brand	brand	NOUN
cblr-1782	752	13	vehicles	vehicle	NOUN
cblr-1782	752	14	under	under	ADP
cblr-1782	752	15	a	a	DET
cblr-1782	752	16	distribution	distribution	NOUN
cblr-1782	752	17	agreement	agreement	NOUN
cblr-1782	752	18	with	with	ADP
cblr-1782	752	19	shanghai	shanghai	PROPN
cblr-1782	752	20	general	general	PROPN
cblr-1782	752	21	motors	motors	PROPN
cblr-1782	752	22	co.	co.	PROPN
cblr-1782	752	23	,	,	PUNCT
cblr-1782	752	24	ltd	ltd	PROPN
cblr-1782	752	25	(	(	PUNCT
cblr-1782	752	26	‘	'	PUNCT
cblr-1782	752	27	sgm	sgm	X
cblr-1782	752	28	’	'	PUNCT
cblr-1782	752	29	)	)	PUNCT
cblr-1782	752	30	,	,	PUNCT
cblr-1782	752	31	a	a	DET
cblr-1782	752	32	joint	joint	ADJ
cblr-1782	752	33	venture	venture	NOUN
cblr-1782	752	34	in	in	ADP
cblr-1782	752	35	which	which	PRON
cblr-1782	752	36	gm	gm	PROPN
cblr-1782	752	37	has	have	VERB
cblr-1782	752	38	a	a	DET
cblr-1782	752	39	significant	significant	ADJ
cblr-1782	752	40	interest	interest	NOUN
cblr-1782	752	41	.	.	PUNCT
cblr-1782	753	1	under	under	ADP
cblr-1782	753	2	the	the	DET
cblr-1782	753	3	terms	term	NOUN
cblr-1782	753	4	of	of	ADP
cblr-1782	753	5	sgm	sgm	PROPN
cblr-1782	753	6	’s	’s	PART
cblr-1782	753	7	joint	joint	ADJ
cblr-1782	753	8	venture	venture	NOUN
cblr-1782	753	9	agreement	agreement	NOUN
cblr-1782	753	10	,	,	PUNCT
cblr-1782	753	11	we	we	PRON
cblr-1782	753	12	do	do	AUX
cblr-1782	753	13	not	not	PART
cblr-1782	753	14	control	control	VERB
cblr-1782	753	15	sgm	sgm	PROPN
cblr-1782	753	16	’s	’s	PART
cblr-1782	753	17	distribution	distribution	NOUN
cblr-1782	753	18	activities	activity	NOUN
cblr-1782	753	19	.	.	PUNCT
cblr-1782	754	1	general	general	PROPN
cblr-1782	754	2	motors	motors	PROPN
cblr-1782	754	3	co.	co.	PROPN
cblr-1782	754	4	,	,	PUNCT
cblr-1782	754	5	definitive	definitive	ADJ
cblr-1782	754	6	proxy	proxy	ADJ
cblr-1782	754	7	statement	statement	NOUN
cblr-1782	754	8	(	(	PUNCT
cblr-1782	754	9	schedule	schedule	NOUN
cblr-1782	754	10	14a	14a	NOUN
cblr-1782	754	11	)	)	PUNCT
cblr-1782	754	12	29	29	NUM
cblr-1782	754	13	(	(	PUNCT
cblr-1782	754	14	apr	apr	PROPN
cblr-1782	754	15	.	.	PROPN
cblr-1782	754	16	25	25	NUM
cblr-1782	754	17	,	,	PUNCT
cblr-1782	754	18	2014	2014	NUM
cblr-1782	754	19	)	)	PUNCT
cblr-1782	754	20	.	.	PUNCT
cblr-1782	755	1	this	this	DET
cblr-1782	755	2	disclosure	disclosure	NOUN
cblr-1782	755	3	omitted	omit	VERB
cblr-1782	755	4	three	three	NUM
cblr-1782	755	5	types	type	NOUN
cblr-1782	755	6	of	of	ADP
cblr-1782	755	7	information	information	NOUN
cblr-1782	755	8	required	require	VERB
cblr-1782	755	9	by	by	ADP
cblr-1782	755	10	items	item	NOUN
cblr-1782	755	11	404(a)(1	404(a)(1	PROPN
cblr-1782	755	12	)	)	PUNCT
cblr-1782	755	13	,	,	PUNCT
cblr-1782	755	14	(	(	PUNCT
cblr-1782	755	15	3	3	NUM
cblr-1782	755	16	)	)	PUNCT
cblr-1782	755	17	,	,	PUNCT
cblr-1782	755	18	and	and	CCONJ
cblr-1782	755	19	(	(	PUNCT
cblr-1782	755	20	4	4	NUM
cblr-1782	755	21	)	)	PUNCT
cblr-1782	755	22	,	,	PUNCT
cblr-1782	755	23	respectively	respectively	ADV
cblr-1782	755	24	:	:	PUNCT
cblr-1782	755	25	the	the	DET
cblr-1782	755	26	basis	basis	NOUN
cblr-1782	755	27	on	on	ADP
cblr-1782	755	28	which	which	PRON
cblr-1782	755	29	the	the	DET
cblr-1782	755	30	person	person	NOUN
cblr-1782	755	31	is	be	AUX
cblr-1782	755	32	a	a	DET
cblr-1782	755	33	related	related	ADJ
cblr-1782	755	34	person	person	NOUN
cblr-1782	755	35	(	(	PUNCT
cblr-1782	755	36	the	the	DET
cblr-1782	755	37	disclosure	disclosure	NOUN
cblr-1782	755	38	did	do	AUX
cblr-1782	755	39	not	not	PART
cblr-1782	755	40	specify	specify	VERB
cblr-1782	755	41	whether	whether	SCONJ
cblr-1782	755	42	mr	mr	PROPN
cblr-1782	755	43	.	.	PROPN
cblr-1782	755	44	bonderman	bonderman	PROPN
cblr-1782	755	45	is	be	AUX
cblr-1782	755	46	a	a	DET
cblr-1782	755	47	director	director	NOUN
cblr-1782	755	48	or	or	CCONJ
cblr-1782	755	49	an	an	DET
cblr-1782	755	50	officer	officer	NOUN
cblr-1782	755	51	)	)	PUNCT
cblr-1782	755	52	,	,	PUNCT
cblr-1782	755	53	the	the	DET
cblr-1782	755	54	approximate	approximate	ADJ
cblr-1782	755	55	dollar	dollar	NOUN
cblr-1782	755	56	value	value	NOUN
cblr-1782	755	57	of	of	ADP
cblr-1782	755	58	the	the	DET
cblr-1782	755	59	amount	amount	NOUN
cblr-1782	755	60	involved	involve	VERB
cblr-1782	755	61	in	in	ADP
cblr-1782	755	62	the	the	DET
cblr-1782	755	63	transaction	transaction	NOUN
cblr-1782	755	64	,	,	PUNCT
cblr-1782	755	65	and	and	CCONJ
cblr-1782	755	66	the	the	DET
cblr-1782	755	67	approximate	approximate	ADJ
cblr-1782	755	68	dollar	dollar	NOUN
cblr-1782	755	69	value	value	NOUN
cblr-1782	755	70	of	of	ADP
cblr-1782	755	71	the	the	DET
cblr-1782	755	72	amount	amount	NOUN
cblr-1782	755	73	of	of	ADP
cblr-1782	755	74	the	the	DET
cblr-1782	755	75	related	related	ADJ
cblr-1782	755	76	person	person	NOUN
cblr-1782	755	77	’s	’s	PART
cblr-1782	755	78	interest	interest	NOUN
cblr-1782	755	79	in	in	ADP
cblr-1782	755	80	the	the	DET
cblr-1782	755	81	transaction	transaction	NOUN
cblr-1782	755	82	.	.	PUNCT
cblr-1782	756	1	103	103	NUM
cblr-1782	756	2	see	see	VERB
cblr-1782	756	3	lucian	lucian	PROPN
cblr-1782	756	4	a.	a.	PROPN
cblr-1782	756	5	bebchuk	bebchuk	PROPN
cblr-1782	756	6	&	&	CCONJ
cblr-1782	756	7	robert	robert	PROPN
cblr-1782	756	8	j.	j.	PROPN
cblr-1782	756	9	jackson	jackson	PROPN
cblr-1782	756	10	,	,	PUNCT
cblr-1782	756	11	jr	jr	PROPN
cblr-1782	756	12	.	.	PROPN
cblr-1782	756	13	,	,	PUNCT
cblr-1782	756	14	shining	shine	VERB
cblr-1782	756	15	light	light	NOUN
cblr-1782	756	16	on	on	ADP
cblr-1782	756	17	corporate	corporate	ADJ
cblr-1782	756	18	political	political	ADJ
cblr-1782	756	19	spending	spending	NOUN
cblr-1782	756	20	,	,	PUNCT
cblr-1782	756	21	101	101	NUM
cblr-1782	756	22	geo	geo	PROPN
cblr-1782	756	23	.	.	PUNCT
cblr-1782	756	24	l.j	l.j	PROPN
cblr-1782	756	25	.	.	PROPN
cblr-1782	756	26	923	923	NUM
cblr-1782	756	27	,	,	PUNCT
cblr-1782	756	28	947–48	947–48	NOUN
cblr-1782	756	29	(	(	PUNCT
cblr-1782	756	30	2013	2013	NUM
cblr-1782	756	31	)	)	PUNCT
cblr-1782	756	32	.	.	PUNCT
cblr-1782	757	1	the	the	DET
cblr-1782	757	2	authors	author	NOUN
cblr-1782	757	3	addressed	address	VERB
cblr-1782	757	4	this	this	DET
cblr-1782	757	5	issue	issue	NOUN
cblr-1782	757	6	on	on	ADP
cblr-1782	757	7	the	the	DET
cblr-1782	757	8	context	context	NOUN
cblr-1782	757	9	of	of	ADP
cblr-1782	757	10	voluntary	voluntary	ADJ
cblr-1782	757	11	disclosure	disclosure	NOUN
cblr-1782	757	12	of	of	ADP
cblr-1782	757	13	corporate	corporate	ADJ
cblr-1782	757	14	political	political	ADJ
cblr-1782	757	15	spending	spending	NOUN
cblr-1782	757	16	.	.	PUNCT
cblr-1782	758	1	although	although	SCONJ
cblr-1782	758	2	disclosure	disclosure	NOUN
cblr-1782	758	3	of	of	ADP
cblr-1782	758	4	related	related	ADJ
cblr-1782	758	5	party	party	NOUN
cblr-1782	758	6	transactions	transaction	NOUN
cblr-1782	758	7	is	be	AUX
cblr-1782	758	8	mandatory	mandatory	ADJ
cblr-1782	758	9	,	,	PUNCT
cblr-1782	758	10	these	these	DET
cblr-1782	758	11	disclosures	disclosure	NOUN
cblr-1782	758	12	suffer	suffer	VERB
cblr-1782	758	13	from	from	ADP
cblr-1782	758	14	the	the	DET
cblr-1782	758	15	typical	typical	ADJ
cblr-1782	758	16	discretionary	discretionary	ADJ
cblr-1782	758	17	disclosure	disclosure	NOUN
cblr-1782	758	18	issues	issue	NOUN
cblr-1782	758	19	relating	relate	VERB
cblr-1782	758	20	to	to	ADP
cblr-1782	758	21	the	the	DET
cblr-1782	758	22	“	"	PUNCT
cblr-1782	758	23	materiality	materiality	NOUN
cblr-1782	758	24	”	"	PUNCT
cblr-1782	758	25	standard	standard	NOUN
cblr-1782	758	26	.	.	PUNCT
cblr-1782	759	1	min	min	NOUN
cblr-1782	759	2	–	–	PUNCT
cblr-1782	759	3	final	final	ADJ
cblr-1782	759	4	no	no	NOUN
cblr-1782	759	5	.	.	PUNCT
cblr-1782	760	1	3:663	3:663	NUM
cblr-1782	760	2	]	]	X
cblr-1782	760	3	cooperative	cooperative	ADJ
cblr-1782	760	4	policing	policing	NOUN
cblr-1782	760	5	of	of	ADP
cblr-1782	760	6	rpts	rpt	NOUN
cblr-1782	760	7	717	717	NUM
cblr-1782	760	8	be	be	VERB
cblr-1782	760	9	desirable	desirable	ADJ
cblr-1782	760	10	to	to	PART
cblr-1782	760	11	restore	restore	VERB
cblr-1782	760	12	market	market	NOUN
cblr-1782	760	13	confidence	confidence	NOUN
cblr-1782	760	14	in	in	ADP
cblr-1782	760	15	the	the	DET
cblr-1782	760	16	related	relate	VERB
cblr-1782	760	17	party	party	NOUN
cblr-1782	760	18	transaction	transaction	NOUN
cblr-1782	760	19	disclosure	disclosure	NOUN
cblr-1782	760	20	regime	regime	NOUN
cblr-1782	760	21	.	.	PUNCT
cblr-1782	761	1	c.	c.	NOUN
cblr-1782	761	2	analysis	analysis	NOUN
cblr-1782	761	3	of	of	ADP
cblr-1782	761	4	“	"	PUNCT
cblr-1782	761	5	materiality	materiality	NOUN
cblr-1782	761	6	”	"	PUNCT
cblr-1782	761	7	one	one	NUM
cblr-1782	761	8	of	of	ADP
cblr-1782	761	9	the	the	DET
cblr-1782	761	10	necessary	necessary	ADJ
cblr-1782	761	11	requirements	requirement	NOUN
cblr-1782	761	12	to	to	PART
cblr-1782	761	13	be	be	AUX
cblr-1782	761	14	a	a	DET
cblr-1782	761	15	“	"	PUNCT
cblr-1782	761	16	reportable	reportable	ADJ
cblr-1782	761	17	”	"	PUNCT
cblr-1782	761	18	related	relate	VERB
cblr-1782	761	19	party	party	NOUN
cblr-1782	761	20	transaction	transaction	NOUN
cblr-1782	761	21	under	under	ADP
cblr-1782	761	22	item	item	NOUN
cblr-1782	761	23	404(a	404(a	PROPN
cblr-1782	761	24	)	)	PUNCT
cblr-1782	761	25	is	be	AUX
cblr-1782	761	26	that	that	SCONJ
cblr-1782	761	27	the	the	DET
cblr-1782	761	28	related	related	ADJ
cblr-1782	761	29	person	person	NOUN
cblr-1782	761	30	have	have	VERB
cblr-1782	761	31	a	a	DET
cblr-1782	761	32	direct	direct	ADJ
cblr-1782	761	33	or	or	CCONJ
cblr-1782	761	34	indirect	indirect	ADJ
cblr-1782	761	35	“	"	PUNCT
cblr-1782	761	36	material	material	NOUN
cblr-1782	761	37	”	"	PUNCT
cblr-1782	761	38	interest	interest	NOUN
cblr-1782	761	39	in	in	ADP
cblr-1782	761	40	the	the	DET
cblr-1782	761	41	transaction.104	transaction.104	NOUN
cblr-1782	761	42	while	while	SCONJ
cblr-1782	761	43	the	the	DET
cblr-1782	761	44	sec	sec	PROPN
cblr-1782	761	45	’s	’s	PART
cblr-1782	761	46	rationale	rationale	NOUN
cblr-1782	761	47	underlying	underlie	VERB
cblr-1782	761	48	the	the	DET
cblr-1782	761	49	use	use	NOUN
cblr-1782	761	50	of	of	ADP
cblr-1782	761	51	a	a	DET
cblr-1782	761	52	“	"	PUNCT
cblr-1782	761	53	materiality	materiality	NOUN
cblr-1782	761	54	”	"	PUNCT
cblr-1782	761	55	standard	standard	NOUN
cblr-1782	761	56	may	may	AUX
cblr-1782	761	57	be	be	AUX
cblr-1782	761	58	evident	evident	ADJ
cblr-1782	761	59	,	,	PUNCT
cblr-1782	761	60	the	the	DET
cblr-1782	761	61	ambiguity	ambiguity	NOUN
cblr-1782	761	62	of	of	ADP
cblr-1782	761	63	the	the	DET
cblr-1782	761	64	regulation	regulation	NOUN
cblr-1782	761	65	and	and	CCONJ
cblr-1782	761	66	the	the	DET
cblr-1782	761	67	sec	sec	PROPN
cblr-1782	761	68	’s	’s	PART
cblr-1782	761	69	potentially	potentially	ADV
cblr-1782	761	70	confusing	confusing	ADJ
cblr-1782	761	71	or	or	CCONJ
cblr-1782	761	72	conflicting	conflicting	ADJ
cblr-1782	761	73	instructions	instruction	NOUN
cblr-1782	761	74	in	in	ADP
cblr-1782	761	75	the	the	DET
cblr-1782	761	76	2006	2006	NUM
cblr-1782	761	77	final	final	ADJ
cblr-1782	761	78	release	release	NOUN
cblr-1782	761	79	have	have	AUX
cblr-1782	761	80	allowed	allow	VERB
cblr-1782	761	81	companies	company	NOUN
cblr-1782	761	82	to	to	PART
cblr-1782	761	83	apply	apply	VERB
cblr-1782	761	84	the	the	DET
cblr-1782	761	85	materiality	materiality	NOUN
cblr-1782	761	86	standard	standard	NOUN
cblr-1782	761	87	strategically	strategically	ADV
cblr-1782	761	88	for	for	ADP
cblr-1782	761	89	their	their	PRON
cblr-1782	761	90	own	own	ADJ
cblr-1782	761	91	benefit	benefit	NOUN
cblr-1782	761	92	.	.	PUNCT
cblr-1782	762	1	three	three	NUM
cblr-1782	762	2	problematic	problematic	ADJ
cblr-1782	762	3	areas	area	NOUN
cblr-1782	762	4	,	,	PUNCT
cblr-1782	762	5	in	in	ADP
cblr-1782	762	6	terms	term	NOUN
cblr-1782	762	7	of	of	ADP
cblr-1782	762	8	both	both	PRON
cblr-1782	762	9	definitional	definitional	ADJ
cblr-1782	762	10	uncertainty	uncertainty	NOUN
cblr-1782	762	11	and	and	CCONJ
cblr-1782	762	12	potential	potential	ADJ
cblr-1782	762	13	abuse	abuse	NOUN
cblr-1782	762	14	of	of	ADP
cblr-1782	762	15	discretion	discretion	NOUN
cblr-1782	762	16	,	,	PUNCT
cblr-1782	762	17	are	be	AUX
cblr-1782	762	18	:	:	PUNCT
cblr-1782	762	19	(	(	PUNCT
cblr-1782	762	20	1	1	X
cblr-1782	762	21	)	)	PUNCT
cblr-1782	762	22	from	from	ADP
cblr-1782	762	23	whose	whose	DET
cblr-1782	762	24	perspective	perspective	NOUN
cblr-1782	762	25	the	the	DET
cblr-1782	762	26	transaction	transaction	NOUN
cblr-1782	762	27	must	must	AUX
cblr-1782	762	28	be	be	AUX
cblr-1782	762	29	judged	judge	VERB
cblr-1782	762	30	material	material	NOUN
cblr-1782	762	31	;	;	PUNCT
cblr-1782	762	32	(	(	PUNCT
cblr-1782	762	33	2	2	X
cblr-1782	762	34	)	)	PUNCT
cblr-1782	762	35	the	the	DET
cblr-1782	762	36	identification	identification	NOUN
cblr-1782	762	37	and	and	CCONJ
cblr-1782	762	38	valuation	valuation	NOUN
cblr-1782	762	39	(	(	PUNCT
cblr-1782	762	40	estimation	estimation	NOUN
cblr-1782	762	41	)	)	PUNCT
cblr-1782	762	42	of	of	ADP
cblr-1782	762	43	indirect	indirect	ADJ
cblr-1782	762	44	interest	interest	NOUN
cblr-1782	762	45	;	;	PUNCT
cblr-1782	762	46	and	and	CCONJ
cblr-1782	762	47	(	(	PUNCT
cblr-1782	762	48	3	3	X
cblr-1782	762	49	)	)	PUNCT
cblr-1782	762	50	the	the	DET
cblr-1782	762	51	definitional	definitional	ADJ
cblr-1782	762	52	ambiguity	ambiguity	NOUN
cblr-1782	762	53	and	and	CCONJ
cblr-1782	762	54	frequent	frequent	ADJ
cblr-1782	762	55	use	use	NOUN
cblr-1782	762	56	of	of	ADP
cblr-1782	762	57	the	the	DET
cblr-1782	762	58	“	"	PUNCT
cblr-1782	762	59	ordinary	ordinary	ADJ
cblr-1782	762	60	course	course	NOUN
cblr-1782	762	61	of	of	ADP
cblr-1782	762	62	business	business	NOUN
cblr-1782	762	63	”	"	PUNCT
cblr-1782	762	64	exception	exception	NOUN
cblr-1782	762	65	.	.	PUNCT
cblr-1782	763	1	1	1	X
cblr-1782	763	2	.	.	X
cblr-1782	763	3	material	material	NOUN
cblr-1782	763	4	to	to	ADP
cblr-1782	763	5	whom	whom	PRON
cblr-1782	763	6	?	?	PUNCT
cblr-1782	764	1	item	item	NOUN
cblr-1782	764	2	404(a	404(a	PROPN
cblr-1782	764	3	)	)	PUNCT
cblr-1782	764	4	requires	require	VERB
cblr-1782	764	5	companies	company	NOUN
cblr-1782	764	6	to	to	PART
cblr-1782	764	7	disclose	disclose	VERB
cblr-1782	764	8	any	any	DET
cblr-1782	764	9	related	relate	VERB
cblr-1782	764	10	party	party	NOUN
cblr-1782	764	11	transaction	transaction	NOUN
cblr-1782	764	12	“	"	PUNCT
cblr-1782	764	13	in	in	ADP
cblr-1782	764	14	which	which	PRON
cblr-1782	764	15	a	a	DET
cblr-1782	764	16	related	related	ADJ
cblr-1782	764	17	person	person	NOUN
cblr-1782	764	18	has	have	VERB
cblr-1782	764	19	or	or	CCONJ
cblr-1782	764	20	will	will	AUX
cblr-1782	764	21	have	have	VERB
cblr-1782	764	22	material	material	ADJ
cblr-1782	764	23	interest	interest	NOUN
cblr-1782	764	24	.	.	PUNCT
cblr-1782	765	1	”105	”105	ADJ
cblr-1782	765	2	based	base	VERB
cblr-1782	765	3	on	on	ADP
cblr-1782	765	4	this	this	DET
cblr-1782	765	5	language	language	NOUN
cblr-1782	765	6	,	,	PUNCT
cblr-1782	765	7	a	a	DET
cblr-1782	765	8	natural	natural	ADJ
cblr-1782	765	9	,	,	PUNCT
cblr-1782	765	10	plain	plain	ADJ
cblr-1782	765	11	meaning	meaning	NOUN
cblr-1782	765	12	interpretation	interpretation	NOUN
cblr-1782	765	13	might	might	AUX
cblr-1782	765	14	be	be	AUX
cblr-1782	765	15	that	that	SCONJ
cblr-1782	765	16	materiality	materiality	NOUN
cblr-1782	765	17	must	must	AUX
cblr-1782	765	18	be	be	AUX
cblr-1782	765	19	judged	judge	VERB
cblr-1782	765	20	from	from	ADP
cblr-1782	765	21	the	the	DET
cblr-1782	765	22	related	related	ADJ
cblr-1782	765	23	person	person	NOUN
cblr-1782	765	24	’s	’s	PART
cblr-1782	765	25	perspective	perspective	NOUN
cblr-1782	765	26	.	.	PUNCT
cblr-1782	766	1	the	the	DET
cblr-1782	766	2	sec	sec	PROPN
cblr-1782	766	3	’s	’s	PART
cblr-1782	766	4	position	position	NOUN
cblr-1782	766	5	,	,	PUNCT
cblr-1782	766	6	however	however	ADV
cblr-1782	766	7	,	,	PUNCT
cblr-1782	766	8	is	be	AUX
cblr-1782	766	9	that	that	SCONJ
cblr-1782	766	10	materiality	materiality	NOUN
cblr-1782	766	11	must	must	AUX
cblr-1782	766	12	be	be	AUX
cblr-1782	766	13	judged	judge	VERB
cblr-1782	766	14	from	from	ADP
cblr-1782	766	15	both	both	DET
cblr-1782	766	16	the	the	DET
cblr-1782	766	17	investors	investor	NOUN
cblr-1782	766	18	’	'	PUNCT
cblr-1782	766	19	and	and	CCONJ
cblr-1782	766	20	the	the	DET
cblr-1782	766	21	related	related	ADJ
cblr-1782	766	22	person	person	NOUN
cblr-1782	766	23	’s	’s	PART
cblr-1782	766	24	perspectives.106	perspectives.106	CCONJ
cblr-1782	766	25	104	104	NUM
cblr-1782	766	26	17	17	NUM
cblr-1782	766	27	c.f.r	c.f.r	NOUN
cblr-1782	766	28	.	.	PUNCT
cblr-1782	767	1	§	§	PROPN
cblr-1782	767	2	229.404(a	229.404(a	PROPN
cblr-1782	767	3	)	)	PUNCT
cblr-1782	767	4	(	(	PUNCT
cblr-1782	767	5	2014	2014	NUM
cblr-1782	767	6	)	)	PUNCT
cblr-1782	767	7	.	.	PUNCT
cblr-1782	768	1	105	105	NUM
cblr-1782	769	1	i	i	PRON
cblr-1782	769	2	d.	d.	PROPN
cblr-1782	769	3	106	106	NUM
cblr-1782	769	4	the	the	DET
cblr-1782	769	5	sec	sec	PROPN
cblr-1782	769	6	’s	’s	PART
cblr-1782	769	7	definition	definition	NOUN
cblr-1782	769	8	of	of	ADP
cblr-1782	769	9	materiality	materiality	NOUN
cblr-1782	769	10	is	be	AUX
cblr-1782	769	11	consistent	consistent	ADJ
cblr-1782	769	12	with	with	ADP
cblr-1782	769	13	definitions	definition	NOUN
cblr-1782	769	14	from	from	ADP
cblr-1782	769	15	other	other	ADJ
cblr-1782	769	16	provisions	provision	NOUN
cblr-1782	769	17	.	.	PUNCT
cblr-1782	770	1	both	both	DET
cblr-1782	770	2	regulation	regulation	NOUN
cblr-1782	770	3	c	c	NOUN
cblr-1782	770	4	(	(	PUNCT
cblr-1782	770	5	registration	registration	NOUN
cblr-1782	770	6	)	)	PUNCT
cblr-1782	770	7	rule	rule	NOUN
cblr-1782	770	8	405	405	NUM
cblr-1782	770	9	under	under	ADP
cblr-1782	770	10	the	the	DET
cblr-1782	770	11	1933	1933	NUM
cblr-1782	770	12	act	act	NOUN
cblr-1782	770	13	and	and	CCONJ
cblr-1782	770	14	rule	rule	VERB
cblr-1782	770	15	12b-2	12b-2	NUM
cblr-1782	770	16	(	(	PUNCT
cblr-1782	770	17	registration	registration	NOUN
cblr-1782	770	18	and	and	CCONJ
cblr-1782	770	19	reporting	reporting	NOUN
cblr-1782	770	20	)	)	PUNCT
cblr-1782	770	21	under	under	ADP
cblr-1782	770	22	the	the	DET
cblr-1782	770	23	1934	1934	NUM
cblr-1782	770	24	act	act	NOUN
cblr-1782	770	25	have	have	VERB
cblr-1782	770	26	exactly	exactly	ADV
cblr-1782	770	27	the	the	DET
cblr-1782	770	28	same	same	ADJ
cblr-1782	770	29	definition	definition	NOUN
cblr-1782	770	30	of	of	ADP
cblr-1782	770	31	materiality	materiality	NOUN
cblr-1782	770	32	:	:	PUNCT
cblr-1782	770	33	“	"	PUNCT
cblr-1782	770	34	the	the	DET
cblr-1782	770	35	term	term	NOUN
cblr-1782	770	36	material	material	NOUN
cblr-1782	770	37	,	,	PUNCT
cblr-1782	770	38	when	when	SCONJ
cblr-1782	770	39	used	use	VERB
cblr-1782	770	40	to	to	PART
cblr-1782	770	41	qualify	qualify	VERB
cblr-1782	770	42	a	a	DET
cblr-1782	770	43	requirement	requirement	NOUN
cblr-1782	770	44	for	for	ADP
cblr-1782	770	45	the	the	DET
cblr-1782	770	46	furnishing	furnishing	NOUN
cblr-1782	770	47	of	of	ADP
cblr-1782	770	48	information	information	NOUN
cblr-1782	770	49	as	as	ADP
cblr-1782	770	50	to	to	ADP
cblr-1782	770	51	any	any	DET
cblr-1782	770	52	subject	subject	NOUN
cblr-1782	770	53	,	,	PUNCT
cblr-1782	770	54	limits	limit	VERB
cblr-1782	770	55	the	the	DET
cblr-1782	770	56	information	information	NOUN
cblr-1782	770	57	required	require	VERB
cblr-1782	770	58	to	to	ADP
cblr-1782	770	59	those	those	DET
cblr-1782	770	60	matters	matter	NOUN
cblr-1782	770	61	to	to	PART
cblr-1782	770	62	which	which	PRON
cblr-1782	770	63	there	there	PRON
cblr-1782	770	64	is	be	VERB
cblr-1782	770	65	a	a	DET
cblr-1782	770	66	substantial	substantial	ADJ
cblr-1782	770	67	likelihood	likelihood	NOUN
cblr-1782	770	68	that	that	SCONJ
cblr-1782	770	69	a	a	DET
cblr-1782	770	70	reasonable	reasonable	ADJ
cblr-1782	770	71	investor	investor	NOUN
cblr-1782	770	72	would	would	AUX
cblr-1782	770	73	attach	attach	VERB
cblr-1782	770	74	importance	importance	NOUN
cblr-1782	770	75	in	in	ADP
cblr-1782	770	76	determining	determine	VERB
cblr-1782	770	77	whether	whether	SCONJ
cblr-1782	770	78	to	to	PART
cblr-1782	770	79	purchase	purchase	VERB
cblr-1782	770	80	the	the	DET
cblr-1782	770	81	security	security	NOUN
cblr-1782	770	82	registered	register	VERB
cblr-1782	770	83	.	.	PUNCT
cblr-1782	770	84	”	"	PUNCT
cblr-1782	771	1	sec	sec	PROPN
cblr-1782	771	2	general	general	ADJ
cblr-1782	771	3	rules	rule	NOUN
cblr-1782	771	4	and	and	CCONJ
cblr-1782	771	5	regulations	regulation	NOUN
cblr-1782	771	6	,	,	PUNCT
cblr-1782	771	7	securities	security	NOUN
cblr-1782	771	8	act	act	NOUN
cblr-1782	771	9	of	of	ADP
cblr-1782	771	10	1933	1933	NUM
cblr-1782	771	11	,	,	PUNCT
cblr-1782	771	12	17	17	NUM
cblr-1782	771	13	c.f.r	c.f.r	NOUN
cblr-1782	771	14	.	.	PUNCT
cblr-1782	772	1	§	§	PROPN
cblr-1782	772	2	min	min	PROPN
cblr-1782	772	3	–	–	PUNCT
cblr-1782	772	4	final	final	ADJ
cblr-1782	772	5	718	718	NUM
cblr-1782	772	6	columbia	columbia	PROPN
cblr-1782	772	7	business	business	NOUN
cblr-1782	772	8	law	law	PROPN
cblr-1782	772	9	review	review	NOUN
cblr-1782	772	10	[	[	X
cblr-1782	772	11	vol	vol	NOUN
cblr-1782	772	12	.	.	PUNCT
cblr-1782	772	13	2014	2014	NUM
cblr-1782	772	14	prior	prior	ADV
cblr-1782	772	15	to	to	ADP
cblr-1782	772	16	the	the	DET
cblr-1782	772	17	2006	2006	NUM
cblr-1782	772	18	amendment	amendment	NOUN
cblr-1782	772	19	,	,	PUNCT
cblr-1782	772	20	the	the	DET
cblr-1782	772	21	sec	sec	PROPN
cblr-1782	772	22	’s	’s	PART
cblr-1782	772	23	interpretation	interpretation	NOUN
cblr-1782	772	24	of	of	ADP
cblr-1782	772	25	the	the	DET
cblr-1782	772	26	materiality	materiality	NOUN
cblr-1782	772	27	standard	standard	NOUN
cblr-1782	772	28	was	be	AUX
cblr-1782	772	29	made	make	VERB
cblr-1782	772	30	clear	clear	ADJ
cblr-1782	772	31	through	through	ADP
cblr-1782	772	32	instruction	instruction	NOUN
cblr-1782	772	33	1	1	NUM
cblr-1782	772	34	to	to	PART
cblr-1782	772	35	item	item	VERB
cblr-1782	772	36	404(a	404(a	PROPN
cblr-1782	772	37	):	):	PUNCT
cblr-1782	772	38	the	the	DET
cblr-1782	772	39	materiality	materiality	NOUN
cblr-1782	772	40	of	of	ADP
cblr-1782	772	41	any	any	DET
cblr-1782	772	42	interest	interest	NOUN
cblr-1782	772	43	is	be	AUX
cblr-1782	772	44	to	to	PART
cblr-1782	772	45	be	be	AUX
cblr-1782	772	46	determined	determine	VERB
cblr-1782	772	47	on	on	ADP
cblr-1782	772	48	the	the	DET
cblr-1782	772	49	basis	basis	NOUN
cblr-1782	772	50	of	of	ADP
cblr-1782	772	51	the	the	DET
cblr-1782	772	52	significance	significance	NOUN
cblr-1782	772	53	of	of	ADP
cblr-1782	772	54	the	the	DET
cblr-1782	772	55	information	information	NOUN
cblr-1782	772	56	to	to	ADP
cblr-1782	772	57	investors	investor	NOUN
cblr-1782	772	58	in	in	ADP
cblr-1782	772	59	light	light	NOUN
cblr-1782	772	60	of	of	ADP
cblr-1782	772	61	all	all	DET
cblr-1782	772	62	the	the	DET
cblr-1782	772	63	circumstances	circumstance	NOUN
cblr-1782	772	64	of	of	ADP
cblr-1782	772	65	the	the	DET
cblr-1782	772	66	particular	particular	ADJ
cblr-1782	772	67	case	case	NOUN
cblr-1782	772	68	.	.	PUNCT
cblr-1782	773	1	the	the	DET
cblr-1782	773	2	importance	importance	NOUN
cblr-1782	773	3	of	of	ADP
cblr-1782	773	4	the	the	DET
cblr-1782	773	5	interest	interest	NOUN
cblr-1782	773	6	to	to	ADP
cblr-1782	773	7	the	the	DET
cblr-1782	773	8	person	person	NOUN
cblr-1782	773	9	having	have	VERB
cblr-1782	773	10	the	the	DET
cblr-1782	773	11	interest	interest	NOUN
cblr-1782	773	12	,	,	PUNCT
cblr-1782	773	13	the	the	DET
cblr-1782	773	14	relationship	relationship	NOUN
cblr-1782	773	15	of	of	ADP
cblr-1782	773	16	the	the	DET
cblr-1782	773	17	parties	party	NOUN
cblr-1782	773	18	to	to	ADP
cblr-1782	773	19	the	the	DET
cblr-1782	773	20	transaction	transaction	NOUN
cblr-1782	773	21	with	with	ADP
cblr-1782	773	22	each	each	DET
cblr-1782	773	23	other	other	ADJ
cblr-1782	773	24	and	and	CCONJ
cblr-1782	773	25	the	the	DET
cblr-1782	773	26	amount	amount	NOUN
cblr-1782	773	27	involved	involve	VERB
cblr-1782	773	28	in	in	ADP
cblr-1782	773	29	the	the	DET
cblr-1782	773	30	transactions	transaction	NOUN
cblr-1782	773	31	are	be	AUX
cblr-1782	773	32	among	among	ADP
cblr-1782	773	33	the	the	DET
cblr-1782	773	34	factors	factor	NOUN
cblr-1782	773	35	to	to	PART
cblr-1782	773	36	be	be	AUX
cblr-1782	773	37	considered	consider	VERB
cblr-1782	773	38	in	in	ADP
cblr-1782	773	39	determining	determine	VERB
cblr-1782	773	40	the	the	DET
cblr-1782	773	41	significance	significance	NOUN
cblr-1782	773	42	of	of	ADP
cblr-1782	773	43	the	the	DET
cblr-1782	773	44	information	information	NOUN
cblr-1782	773	45	to	to	ADP
cblr-1782	773	46	investors.107	investors.107	ADP
cblr-1782	773	47	the	the	DET
cblr-1782	773	48	sec	sec	PROPN
cblr-1782	773	49	removed	remove	VERB
cblr-1782	773	50	this	this	DET
cblr-1782	773	51	instruction	instruction	NOUN
cblr-1782	773	52	with	with	ADP
cblr-1782	773	53	the	the	DET
cblr-1782	773	54	2006	2006	NUM
cblr-1782	773	55	amendment	amendment	NOUN
cblr-1782	773	56	but	but	CCONJ
cblr-1782	773	57	expressly	expressly	ADV
cblr-1782	773	58	stated	state	VERB
cblr-1782	773	59	that	that	SCONJ
cblr-1782	773	60	,	,	PUNCT
cblr-1782	773	61	“	"	PUNCT
cblr-1782	773	62	[	[	X
cblr-1782	773	63	t]he	t]he	X
cblr-1782	773	64	materiality	materiality	NOUN
cblr-1782	773	65	standard	standard	NOUN
cblr-1782	773	66	for	for	ADP
cblr-1782	773	67	disclosure	disclosure	NOUN
cblr-1782	773	68	embodied	embody	VERB
cblr-1782	773	69	in	in	ADP
cblr-1782	773	70	the	the	DET
cblr-1782	773	71	item	item	NOUN
cblr-1782	773	72	404(a	404(a	NOUN
cblr-1782	773	73	)	)	PUNCT
cblr-1782	773	74	prior	prior	ADV
cblr-1782	773	75	to	to	ADP
cblr-1782	773	76	these	these	DET
cblr-1782	773	77	amendments	amendment	NOUN
cblr-1782	773	78	is	be	AUX
cblr-1782	773	79	retained	retain	VERB
cblr-1782	773	80	.	.	PUNCT
cblr-1782	773	81	”108	”108	PUNCT
cblr-1782	773	82	according	accord	VERB
cblr-1782	773	83	to	to	ADP
cblr-1782	773	84	the	the	DET
cblr-1782	773	85	supreme	supreme	PROPN
cblr-1782	773	86	court	court	PROPN
cblr-1782	773	87	case	case	NOUN
cblr-1782	773	88	the	the	DET
cblr-1782	773	89	sec	sec	PROPN
cblr-1782	773	90	cites	cite	VERB
cblr-1782	773	91	,	,	PUNCT
cblr-1782	773	92	this	this	PRON
cblr-1782	773	93	means	mean	VERB
cblr-1782	773	94	that	that	SCONJ
cblr-1782	773	95	“	"	PUNCT
cblr-1782	773	96	an	an	DET
cblr-1782	773	97	omitted	omit	VERB
cblr-1782	773	98	fact	fact	NOUN
cblr-1782	773	99	is	be	AUX
cblr-1782	773	100	material	material	NOUN
cblr-1782	773	101	if	if	SCONJ
cblr-1782	773	102	there	there	PRON
cblr-1782	773	103	is	be	VERB
cblr-1782	773	104	a	a	DET
cblr-1782	773	105	substantial	substantial	ADJ
cblr-1782	773	106	likelihood	likelihood	NOUN
cblr-1782	773	107	that	that	SCONJ
cblr-1782	773	108	a	a	DET
cblr-1782	773	109	reasonable	reasonable	ADJ
cblr-1782	773	110	shareholder	shareholder	NOUN
cblr-1782	773	111	would	would	AUX
cblr-1782	773	112	consider	consider	VERB
cblr-1782	773	113	it	it	PRON
cblr-1782	773	114	important	important	ADJ
cblr-1782	773	115	in	in	ADP
cblr-1782	773	116	deciding	decide	VERB
cblr-1782	773	117	how	how	SCONJ
cblr-1782	773	118	to	to	PART
cblr-1782	773	119	vote	vote	VERB
cblr-1782	773	120	.	.	PUNCT
cblr-1782	774	1	”109	”109	VERB
cblr-1782	774	2	while	while	SCONJ
cblr-1782	774	3	confirming	confirm	VERB
cblr-1782	774	4	that	that	SCONJ
cblr-1782	774	5	materiality	materiality	NOUN
cblr-1782	774	6	must	must	AUX
cblr-1782	774	7	ultimately	ultimately	ADV
cblr-1782	774	8	be	be	AUX
cblr-1782	774	9	judged	judge	VERB
cblr-1782	774	10	from	from	ADP
cblr-1782	774	11	the	the	DET
cblr-1782	774	12	investors	investor	NOUN
cblr-1782	774	13	’	’	PART
cblr-1782	774	14	perspective	perspective	NOUN
cblr-1782	774	15	,	,	PUNCT
cblr-1782	774	16	the	the	DET
cblr-1782	774	17	sec	sec	PROPN
cblr-1782	774	18	explicitly	explicitly	ADV
cblr-1782	774	19	distinguished	distinguish	VERB
cblr-1782	774	20	between	between	ADP
cblr-1782	774	21	“	"	PUNCT
cblr-1782	774	22	significance	significance	NOUN
cblr-1782	774	23	to	to	ADP
cblr-1782	774	24	investors	investor	NOUN
cblr-1782	774	25	”	"	PUNCT
cblr-1782	774	26	and	and	CCONJ
cblr-1782	774	27	“	"	PUNCT
cblr-1782	774	28	importance	importance	NOUN
cblr-1782	774	29	to	to	ADP
cblr-1782	774	30	related	relate	VERB
cblr-1782	774	31	party	party	NOUN
cblr-1782	774	32	.	.	PUNCT
cblr-1782	774	33	”	"	PUNCT
cblr-1782	775	1	the	the	DET
cblr-1782	775	2	sec	sec	PROPN
cblr-1782	775	3	further	far	ADV
cblr-1782	775	4	identified	identify	VERB
cblr-1782	775	5	the	the	DET
cblr-1782	775	6	materiality	materiality	NOUN
cblr-1782	775	7	to	to	ADP
cblr-1782	775	8	the	the	DET
cblr-1782	775	9	related	relate	VERB
cblr-1782	775	10	person	person	NOUN
cblr-1782	775	11	as	as	ADP
cblr-1782	775	12	one	one	NUM
cblr-1782	775	13	of	of	ADP
cblr-1782	775	14	the	the	DET
cblr-1782	775	15	elements	element	NOUN
cblr-1782	775	16	that	that	PRON
cblr-1782	775	17	can	can	AUX
cblr-1782	775	18	be	be	AUX
cblr-1782	775	19	considered	consider	VERB
cblr-1782	775	20	in	in	ADP
cblr-1782	775	21	determining	determine	VERB
cblr-1782	775	22	the	the	DET
cblr-1782	775	23	related	related	ADJ
cblr-1782	775	24	party	party	NOUN
cblr-1782	775	25	transaction	transaction	NOUN
cblr-1782	775	26	’s	’s	PART
cblr-1782	775	27	materiality	materiality	NOUN
cblr-1782	775	28	to	to	ADP
cblr-1782	775	29	the	the	DET
cblr-1782	775	30	reasonable	reasonable	ADJ
cblr-1782	775	31	investors	investor	NOUN
cblr-1782	775	32	.	.	PUNCT
cblr-1782	776	1	230.405	230.405	NUM
cblr-1782	776	2	(	(	PUNCT
cblr-1782	776	3	2014	2014	NUM
cblr-1782	776	4	)	)	PUNCT
cblr-1782	776	5	;	;	PUNCT
cblr-1782	776	6	sec	sec	PROPN
cblr-1782	776	7	general	general	ADJ
cblr-1782	776	8	rules	rule	NOUN
cblr-1782	776	9	and	and	CCONJ
cblr-1782	776	10	regulations	regulation	NOUN
cblr-1782	776	11	,	,	PUNCT
cblr-1782	776	12	securities	security	NOUN
cblr-1782	776	13	exchange	exchange	PROPN
cblr-1782	776	14	act	act	NOUN
cblr-1782	776	15	of	of	ADP
cblr-1782	776	16	1934	1934	NUM
cblr-1782	776	17	,	,	PUNCT
cblr-1782	776	18	17	17	NUM
cblr-1782	776	19	c.f.r	c.f.r	NOUN
cblr-1782	776	20	.	.	PUNCT
cblr-1782	777	1	§	§	PROPN
cblr-1782	777	2	240.12b-2	240.12b-2	NUM
cblr-1782	777	3	(	(	PUNCT
cblr-1782	777	4	2014	2014	NUM
cblr-1782	777	5	)	)	PUNCT
cblr-1782	777	6	.	.	PUNCT
cblr-1782	778	1	107	107	NUM
cblr-1782	778	2	sec	sec	PROPN
cblr-1782	778	3	standard	standard	ADJ
cblr-1782	778	4	instructions	instruction	NOUN
cblr-1782	778	5	for	for	ADP
cblr-1782	778	6	filing	filing	NOUN
cblr-1782	778	7	forms	form	NOUN
cblr-1782	778	8	,	,	PUNCT
cblr-1782	778	9	17	17	NUM
cblr-1782	778	10	c.f.r	c.f.r	NOUN
cblr-1782	778	11	.	.	PUNCT
cblr-1782	779	1	§	§	PROPN
cblr-1782	779	2	229.404(a	229.404(a	PROPN
cblr-1782	779	3	)	)	PUNCT
cblr-1782	779	4	(	(	PUNCT
cblr-1782	779	5	2005	2005	NUM
cblr-1782	779	6	)	)	PUNCT
cblr-1782	779	7	(	(	PUNCT
cblr-1782	779	8	emphasis	emphasis	NOUN
cblr-1782	779	9	added	add	VERB
cblr-1782	779	10	)	)	PUNCT
cblr-1782	779	11	.	.	PUNCT
cblr-1782	780	1	108	108	NUM
cblr-1782	780	2	related	relate	VERB
cblr-1782	780	3	person	person	NOUN
cblr-1782	780	4	disclosure	disclosure	NOUN
cblr-1782	780	5	,	,	PUNCT
cblr-1782	780	6	sec	sec	PROPN
cblr-1782	780	7	exchange	exchange	PROPN
cblr-1782	780	8	act	act	PROPN
cblr-1782	780	9	release	release	VERB
cblr-1782	780	10	no	no	PRON
cblr-1782	780	11	.	.	NOUN
cblr-1782	780	12	338732a	338732a	NUM
cblr-1782	780	13	,	,	PUNCT
cblr-1782	780	14	149	149	NUM
cblr-1782	780	15	,	,	PUNCT
cblr-1782	780	16	(	(	PUNCT
cblr-1782	780	17	nov	nov	PROPN
cblr-1782	780	18	.	.	PROPN
cblr-1782	780	19	7	7	NUM
cblr-1782	780	20	,	,	PUNCT
cblr-1782	780	21	2006	2006	NUM
cblr-1782	780	22	)	)	PUNCT
cblr-1782	780	23	.	.	PUNCT
cblr-1782	781	1	according	accord	VERB
cblr-1782	781	2	to	to	ADP
cblr-1782	781	3	the	the	DET
cblr-1782	781	4	sec	sec	PROPN
cblr-1782	781	5	,	,	PUNCT
cblr-1782	781	6	“	"	PUNCT
cblr-1782	781	7	[	[	X
cblr-1782	781	8	t]he	t]he	ADV
cblr-1782	781	9	materiality	materiality	NOUN
cblr-1782	781	10	of	of	ADP
cblr-1782	781	11	any	any	DET
cblr-1782	781	12	interest	interest	NOUN
cblr-1782	781	13	will	will	AUX
cblr-1782	781	14	continue	continue	VERB
cblr-1782	781	15	to	to	PART
cblr-1782	781	16	be	be	AUX
cblr-1782	781	17	determined	determine	VERB
cblr-1782	781	18	on	on	ADP
cblr-1782	781	19	the	the	DET
cblr-1782	781	20	basis	basis	NOUN
cblr-1782	781	21	of	of	ADP
cblr-1782	781	22	significance	significance	NOUN
cblr-1782	781	23	of	of	ADP
cblr-1782	781	24	the	the	DET
cblr-1782	781	25	information	information	NOUN
cblr-1782	781	26	to	to	ADP
cblr-1782	781	27	investors	investor	NOUN
cblr-1782	781	28	in	in	ADP
cblr-1782	781	29	light	light	NOUN
cblr-1782	781	30	of	of	ADP
cblr-1782	781	31	all	all	DET
cblr-1782	781	32	the	the	DET
cblr-1782	781	33	circumstances	circumstance	NOUN
cblr-1782	781	34	.	.	PUNCT
cblr-1782	781	35	”	"	PUNCT
cblr-1782	782	1	(	(	PUNCT
cblr-1782	782	2	citing	cite	VERB
cblr-1782	782	3	basic	basic	ADJ
cblr-1782	782	4	,	,	PUNCT
cblr-1782	782	5	inc	inc	PROPN
cblr-1782	782	6	.	.	PROPN
cblr-1782	782	7	v.	v.	PROPN
cblr-1782	782	8	levinson	levinson	PROPN
cblr-1782	782	9	,	,	PUNCT
cblr-1782	782	10	485	485	NUM
cblr-1782	782	11	u.s	u.s	PROPN
cblr-1782	782	12	.	.	PROPN
cblr-1782	782	13	224	224	NUM
cblr-1782	782	14	,	,	PUNCT
cblr-1782	782	15	231	231	NUM
cblr-1782	782	16	(	(	PUNCT
cblr-1782	782	17	1988	1988	NUM
cblr-1782	782	18	)	)	PUNCT
cblr-1782	782	19	and	and	CCONJ
cblr-1782	782	20	tsc	tsc	PROPN
cblr-1782	782	21	industries	industry	NOUN
cblr-1782	782	22	,	,	PUNCT
cblr-1782	782	23	inc	inc	PROPN
cblr-1782	782	24	.	.	PROPN
cblr-1782	783	1	v.	v.	PROPN
cblr-1782	784	1	northway	northway	PROPN
cblr-1782	784	2	,	,	PUNCT
cblr-1782	784	3	inc	inc	PROPN
cblr-1782	784	4	.	.	PROPN
cblr-1782	784	5	,	,	PUNCT
cblr-1782	784	6	426	426	NUM
cblr-1782	784	7	u.s	u.s	PROPN
cblr-1782	784	8	.	.	PROPN
cblr-1782	784	9	438	438	NUM
cblr-1782	784	10	,	,	PUNCT
cblr-1782	784	11	449	449	NUM
cblr-1782	784	12	(	(	PUNCT
cblr-1782	784	13	1976	1976	NUM
cblr-1782	784	14	)	)	PUNCT
cblr-1782	784	15	)	)	PUNCT
cblr-1782	784	16	.	.	PUNCT
cblr-1782	785	1	in	in	ADP
cblr-1782	785	2	tsc	tsc	PROPN
cblr-1782	785	3	industries	industry	NOUN
cblr-1782	785	4	,	,	PUNCT
cblr-1782	785	5	the	the	DET
cblr-1782	785	6	court	court	NOUN
cblr-1782	785	7	was	be	AUX
cblr-1782	785	8	also	also	ADV
cblr-1782	785	9	concerned	concerned	ADJ
cblr-1782	785	10	that	that	SCONJ
cblr-1782	785	11	too	too	ADV
cblr-1782	785	12	much	much	ADJ
cblr-1782	785	13	information	information	NOUN
cblr-1782	785	14	induced	induce	VERB
cblr-1782	785	15	by	by	ADP
cblr-1782	785	16	overly	overly	ADV
cblr-1782	785	17	broad	broad	ADJ
cblr-1782	785	18	materiality	materiality	NOUN
cblr-1782	785	19	criteria	criterion	NOUN
cblr-1782	785	20	would	would	AUX
cblr-1782	785	21	hamper	hamper	VERB
cblr-1782	785	22	investors	investor	NOUN
cblr-1782	785	23	from	from	ADP
cblr-1782	785	24	making	make	VERB
cblr-1782	785	25	informed	informed	ADJ
cblr-1782	785	26	decisions	decision	NOUN
cblr-1782	785	27	.	.	PUNCT
cblr-1782	786	1	i	i	PRON
cblr-1782	786	2	d.	d.	PROPN
cblr-1782	786	3	at	at	ADP
cblr-1782	786	4	448–49	448–49	NUM
cblr-1782	786	5	.	.	PUNCT
cblr-1782	787	1	109	109	NUM
cblr-1782	787	2	tsc	tsc	PROPN
cblr-1782	787	3	industries	industry	NOUN
cblr-1782	787	4	,	,	PUNCT
cblr-1782	787	5	426	426	NUM
cblr-1782	787	6	u.s	u.s	PROPN
cblr-1782	787	7	.	.	PROPN
cblr-1782	787	8	at	at	ADP
cblr-1782	787	9	449	449	NUM
cblr-1782	787	10	.	.	PUNCT
cblr-1782	787	11	min	min	NOUN
cblr-1782	787	12	–	–	PUNCT
cblr-1782	787	13	final	final	ADJ
cblr-1782	787	14	no	no	NOUN
cblr-1782	787	15	.	.	PUNCT
cblr-1782	788	1	3:663	3:663	NUM
cblr-1782	788	2	]	]	X
cblr-1782	788	3	cooperative	cooperative	ADJ
cblr-1782	788	4	policing	policing	NOUN
cblr-1782	788	5	of	of	ADP
cblr-1782	788	6	rpts	rpt	NOUN
cblr-1782	788	7	719	719	NUM
cblr-1782	788	8	despite	despite	SCONJ
cblr-1782	788	9	the	the	DET
cblr-1782	788	10	sec	sec	PROPN
cblr-1782	788	11	’s	’s	PART
cblr-1782	788	12	instruction	instruction	NOUN
cblr-1782	788	13	,	,	PUNCT
cblr-1782	788	14	in	in	ADP
cblr-1782	788	15	practice	practice	NOUN
cblr-1782	788	16	,	,	PUNCT
cblr-1782	788	17	some	some	DET
cblr-1782	788	18	companies	company	NOUN
cblr-1782	788	19	apply	apply	VERB
cblr-1782	788	20	the	the	DET
cblr-1782	788	21	materiality	materiality	NOUN
cblr-1782	788	22	standard	standard	NOUN
cblr-1782	788	23	from	from	ADP
cblr-1782	788	24	the	the	DET
cblr-1782	788	25	perspective	perspective	NOUN
cblr-1782	788	26	of	of	ADP
cblr-1782	788	27	a	a	DET
cblr-1782	788	28	related	related	ADJ
cblr-1782	788	29	party	party	NOUN
cblr-1782	788	30	.	.	PUNCT
cblr-1782	789	1	for	for	ADP
cblr-1782	789	2	instance	instance	NOUN
cblr-1782	789	3	,	,	PUNCT
cblr-1782	789	4	microsoft	microsoft	PROPN
cblr-1782	789	5	briefly	briefly	NOUN
cblr-1782	789	6	explained	explain	VERB
cblr-1782	789	7	that	that	SCONJ
cblr-1782	789	8	a	a	DET
cblr-1782	789	9	particular	particular	ADJ
cblr-1782	789	10	related	relate	VERB
cblr-1782	789	11	party	party	NOUN
cblr-1782	789	12	transaction	transaction	NOUN
cblr-1782	789	13	did	do	AUX
cblr-1782	789	14	not	not	PART
cblr-1782	789	15	go	go	VERB
cblr-1782	789	16	through	through	ADP
cblr-1782	789	17	the	the	DET
cblr-1782	789	18	approving	approve	VERB
cblr-1782	789	19	committee	committee	NOUN
cblr-1782	789	20	’s	’s	PART
cblr-1782	789	21	review	review	NOUN
cblr-1782	789	22	and	and	CCONJ
cblr-1782	789	23	approval	approval	NOUN
cblr-1782	789	24	process	process	NOUN
cblr-1782	789	25	because	because	SCONJ
cblr-1782	789	26	,	,	PUNCT
cblr-1782	789	27	“	"	PUNCT
cblr-1782	789	28	the	the	DET
cblr-1782	789	29	business	business	NOUN
cblr-1782	789	30	[	[	X
cblr-1782	789	31	was	be	AUX
cblr-1782	789	32	]	]	PUNCT
cblr-1782	789	33	not	not	PART
cblr-1782	789	34	material	material	NOUN
cblr-1782	789	35	to	to	ADP
cblr-1782	789	36	microsoft	microsoft	PROPN
cblr-1782	789	37	or	or	CCONJ
cblr-1782	789	38	mr	mr	PROPN
cblr-1782	789	39	.	.	PROPN
cblr-1782	789	40	gates	gates	PROPN
cblr-1782	789	41	.	.	PUNCT
cblr-1782	789	42	”110	”110	PUNCT
cblr-1782	789	43	to	to	ADP
cblr-1782	789	44	a	a	DET
cblr-1782	789	45	certain	certain	ADJ
cblr-1782	789	46	extent	extent	NOUN
cblr-1782	789	47	,	,	PUNCT
cblr-1782	789	48	it	it	PRON
cblr-1782	789	49	is	be	AUX
cblr-1782	789	50	possible	possible	ADJ
cblr-1782	789	51	that	that	SCONJ
cblr-1782	789	52	transactions	transaction	NOUN
cblr-1782	789	53	that	that	PRON
cblr-1782	789	54	are	be	AUX
cblr-1782	789	55	not	not	PART
cblr-1782	789	56	material	material	ADJ
cblr-1782	789	57	to	to	ADP
cblr-1782	789	58	the	the	DET
cblr-1782	789	59	related	relate	VERB
cblr-1782	789	60	party	party	NOUN
cblr-1782	789	61	or	or	CCONJ
cblr-1782	789	62	the	the	DET
cblr-1782	789	63	company	company	NOUN
cblr-1782	789	64	are	be	AUX
cblr-1782	789	65	also	also	ADV
cblr-1782	789	66	not	not	PART
cblr-1782	789	67	material	material	ADJ
cblr-1782	789	68	to	to	ADP
cblr-1782	789	69	reasonable	reasonable	ADJ
cblr-1782	789	70	investors	investor	NOUN
cblr-1782	789	71	.	.	PUNCT
cblr-1782	790	1	however	however	ADV
cblr-1782	790	2	,	,	PUNCT
cblr-1782	790	3	using	use	VERB
cblr-1782	790	4	the	the	DET
cblr-1782	790	5	related	related	ADJ
cblr-1782	790	6	person	person	NOUN
cblr-1782	790	7	perspective	perspective	NOUN
cblr-1782	790	8	rather	rather	ADV
cblr-1782	790	9	than	than	ADP
cblr-1782	790	10	the	the	DET
cblr-1782	790	11	investor	investor	NOUN
cblr-1782	790	12	perspective	perspective	NOUN
cblr-1782	790	13	to	to	PART
cblr-1782	790	14	determine	determine	VERB
cblr-1782	790	15	the	the	DET
cblr-1782	790	16	materiality	materiality	NOUN
cblr-1782	790	17	of	of	ADP
cblr-1782	790	18	transactions	transaction	NOUN
cblr-1782	790	19	gives	give	VERB
cblr-1782	790	20	directors	director	NOUN
cblr-1782	790	21	more	more	ADJ
cblr-1782	790	22	flexibility	flexibility	NOUN
cblr-1782	790	23	in	in	ADP
cblr-1782	790	24	applying	apply	VERB
cblr-1782	790	25	the	the	DET
cblr-1782	790	26	materiality	materiality	NOUN
cblr-1782	790	27	standard	standard	NOUN
cblr-1782	790	28	.	.	PUNCT
cblr-1782	791	1	2	2	X
cblr-1782	791	2	.	.	X
cblr-1782	791	3	identification	identification	NOUN
cblr-1782	791	4	of	of	ADP
cblr-1782	791	5	related	related	ADJ
cblr-1782	791	6	person	person	NOUN
cblr-1782	791	7	’s	’s	PART
cblr-1782	791	8	indirect	indirect	ADJ
cblr-1782	791	9	interest	interest	NOUN
cblr-1782	791	10	when	when	SCONJ
cblr-1782	791	11	a	a	DET
cblr-1782	791	12	related	related	ADJ
cblr-1782	791	13	person	person	NOUN
cblr-1782	791	14	has	have	VERB
cblr-1782	791	15	a	a	DET
cblr-1782	791	16	direct	direct	ADJ
cblr-1782	791	17	interest	interest	NOUN
cblr-1782	791	18	,	,	PUNCT
cblr-1782	791	19	computing	compute	VERB
cblr-1782	791	20	the	the	DET
cblr-1782	791	21	dollar	dollar	NOUN
cblr-1782	791	22	value	value	NOUN
cblr-1782	791	23	of	of	ADP
cblr-1782	791	24	the	the	DET
cblr-1782	791	25	amount	amount	NOUN
cblr-1782	791	26	of	of	ADP
cblr-1782	791	27	his	his	PRON
cblr-1782	791	28	or	or	CCONJ
cblr-1782	791	29	her	her	PRON
cblr-1782	791	30	interest	interest	NOUN
cblr-1782	791	31	in	in	ADP
cblr-1782	791	32	the	the	DET
cblr-1782	791	33	transaction	transaction	NOUN
cblr-1782	791	34	is	be	AUX
cblr-1782	791	35	straightforward	straightforward	ADJ
cblr-1782	791	36	.	.	PUNCT
cblr-1782	792	1	for	for	ADP
cblr-1782	792	2	instance	instance	NOUN
cblr-1782	792	3	,	,	PUNCT
cblr-1782	792	4	when	when	SCONJ
cblr-1782	792	5	a	a	DET
cblr-1782	792	6	director	director	NOUN
cblr-1782	792	7	sells	sell	VERB
cblr-1782	792	8	her	she	PRON
cblr-1782	792	9	personally	personally	ADV
cblr-1782	792	10	and	and	CCONJ
cblr-1782	792	11	wholly	wholly	ADV
cblr-1782	792	12	owned	own	VERB
cblr-1782	792	13	factory	factory	NOUN
cblr-1782	792	14	to	to	ADP
cblr-1782	792	15	the	the	DET
cblr-1782	792	16	company	company	NOUN
cblr-1782	792	17	she	she	PRON
cblr-1782	792	18	is	be	AUX
cblr-1782	792	19	serving	serve	VERB
cblr-1782	792	20	,	,	PUNCT
cblr-1782	792	21	the	the	DET
cblr-1782	792	22	sale	sale	NOUN
cblr-1782	792	23	price	price	NOUN
cblr-1782	792	24	would	would	AUX
cblr-1782	792	25	be	be	AUX
cblr-1782	792	26	the	the	DET
cblr-1782	792	27	approximate	approximate	ADJ
cblr-1782	792	28	direct	direct	ADJ
cblr-1782	792	29	interest	interest	NOUN
cblr-1782	792	30	of	of	ADP
cblr-1782	792	31	the	the	DET
cblr-1782	792	32	director	director	NOUN
cblr-1782	792	33	.	.	PUNCT
cblr-1782	793	1	estimating	estimate	VERB
cblr-1782	793	2	a	a	DET
cblr-1782	793	3	related	related	ADJ
cblr-1782	793	4	person	person	NOUN
cblr-1782	793	5	’s	’s	PART
cblr-1782	793	6	interest	interest	NOUN
cblr-1782	793	7	becomes	become	VERB
cblr-1782	793	8	more	more	ADV
cblr-1782	793	9	difficult	difficult	ADJ
cblr-1782	793	10	when	when	SCONJ
cblr-1782	793	11	she	she	PRON
cblr-1782	793	12	only	only	ADV
cblr-1782	793	13	has	have	VERB
cblr-1782	793	14	an	an	DET
cblr-1782	793	15	indirect	indirect	ADJ
cblr-1782	793	16	interest	interest	NOUN
cblr-1782	793	17	in	in	ADP
cblr-1782	793	18	the	the	DET
cblr-1782	793	19	transaction	transaction	NOUN
cblr-1782	793	20	.	.	PUNCT
cblr-1782	794	1	suppose	suppose	VERB
cblr-1782	794	2	a	a	DET
cblr-1782	794	3	110	110	NUM
cblr-1782	794	4	microsoft	microsoft	PROPN
cblr-1782	794	5	’s	’s	PART
cblr-1782	794	6	item	item	PROPN
cblr-1782	794	7	404(a	404(a	PROPN
cblr-1782	794	8	)	)	PUNCT
cblr-1782	794	9	disclosure	disclosure	NOUN
cblr-1782	794	10	in	in	ADP
cblr-1782	794	11	its	its	PRON
cblr-1782	794	12	2012	2012	NUM
cblr-1782	794	13	proxy	proxy	ADJ
cblr-1782	794	14	statement	statement	NOUN
cblr-1782	794	15	reads	read	VERB
cblr-1782	794	16	:	:	PUNCT
cblr-1782	794	17	in	in	ADP
cblr-1782	794	18	addition	addition	NOUN
cblr-1782	794	19	[	[	X
cblr-1782	794	20	to	to	ADP
cblr-1782	794	21	the	the	DET
cblr-1782	794	22	arrangement	arrangement	NOUN
cblr-1782	794	23	that	that	PRON
cblr-1782	794	24	was	be	AUX
cblr-1782	794	25	reviewed	review	VERB
cblr-1782	794	26	and	and	CCONJ
cblr-1782	794	27	approved	approve	VERB
cblr-1782	794	28	by	by	ADP
cblr-1782	794	29	the	the	DET
cblr-1782	794	30	audit	audit	NOUN
cblr-1782	794	31	committee	committee	NOUN
cblr-1782	794	32	]	]	PUNCT
cblr-1782	794	33	,	,	PUNCT
cblr-1782	794	34	mr	mr	PROPN
cblr-1782	794	35	.	.	PROPN
cblr-1782	794	36	gates	gates	PROPN
cblr-1782	794	37	has	have	VERB
cblr-1782	794	38	extensive	extensive	ADJ
cblr-1782	794	39	personal	personal	ADJ
cblr-1782	794	40	holdings	holding	NOUN
cblr-1782	794	41	in	in	ADP
cblr-1782	794	42	private	private	ADJ
cblr-1782	794	43	and	and	CCONJ
cblr-1782	794	44	public	public	ADJ
cblr-1782	794	45	companies	company	NOUN
cblr-1782	794	46	where	where	SCONJ
cblr-1782	794	47	he	he	PRON
cblr-1782	794	48	is	be	AUX
cblr-1782	794	49	not	not	PART
cblr-1782	794	50	involved	involve	VERB
cblr-1782	794	51	in	in	ADP
cblr-1782	794	52	management	management	NOUN
cblr-1782	794	53	or	or	CCONJ
cblr-1782	794	54	daily	daily	ADJ
cblr-1782	794	55	operations	operation	NOUN
cblr-1782	794	56	.	.	PUNCT
cblr-1782	795	1	microsoft	microsoft	PROPN
cblr-1782	795	2	may	may	AUX
cblr-1782	795	3	do	do	VERB
cblr-1782	795	4	business	business	NOUN
cblr-1782	795	5	with	with	ADP
cblr-1782	795	6	these	these	DET
cblr-1782	795	7	companies	company	NOUN
cblr-1782	795	8	in	in	ADP
cblr-1782	795	9	the	the	DET
cblr-1782	795	10	ordinary	ordinary	ADJ
cblr-1782	795	11	course	course	NOUN
cblr-1782	795	12	.	.	PUNCT
cblr-1782	796	1	mr	mr	PROPN
cblr-1782	796	2	.	.	PROPN
cblr-1782	796	3	gates	gates	PROPN
cblr-1782	796	4	also	also	ADV
cblr-1782	796	5	owns	own	VERB
cblr-1782	796	6	several	several	ADJ
cblr-1782	796	7	business	business	NOUN
cblr-1782	796	8	entities	entity	NOUN
cblr-1782	796	9	that	that	PRON
cblr-1782	796	10	purchase	purchase	VERB
cblr-1782	796	11	technology	technology	NOUN
cblr-1782	796	12	consulting	consulting	NOUN
cblr-1782	796	13	services	service	NOUN
cblr-1782	796	14	from	from	ADP
cblr-1782	796	15	microsoft	microsoft	PROPN
cblr-1782	796	16	.	.	PUNCT
cblr-1782	797	1	the	the	DET
cblr-1782	797	2	business	business	NOUN
cblr-1782	797	3	described	describe	VERB
cblr-1782	797	4	in	in	ADP
cblr-1782	797	5	this	this	DET
cblr-1782	797	6	paragraph	paragraph	NOUN
cblr-1782	797	7	is	be	AUX
cblr-1782	797	8	conducted	conduct	VERB
cblr-1782	797	9	at	at	ADP
cblr-1782	797	10	arm	arm	NOUN
cblr-1782	797	11	’s	’s	PART
cblr-1782	797	12	length	length	NOUN
cblr-1782	797	13	on	on	ADP
cblr-1782	797	14	terms	term	NOUN
cblr-1782	797	15	that	that	PRON
cblr-1782	797	16	are	be	AUX
cblr-1782	797	17	available	available	ADJ
cblr-1782	797	18	to	to	ADP
cblr-1782	797	19	unrelated	unrelated	ADJ
cblr-1782	797	20	parties	party	NOUN
cblr-1782	797	21	.	.	PUNCT
cblr-1782	798	1	the	the	DET
cblr-1782	798	2	business	business	NOUN
cblr-1782	798	3	is	be	AUX
cblr-1782	798	4	not	not	PART
cblr-1782	798	5	material	material	ADJ
cblr-1782	798	6	to	to	ADP
cblr-1782	798	7	microsoft	microsoft	PROPN
cblr-1782	798	8	or	or	CCONJ
cblr-1782	798	9	mr	mr	PROPN
cblr-1782	798	10	.	.	PROPN
cblr-1782	798	11	gates	gates	PROPN
cblr-1782	798	12	.	.	PUNCT
cblr-1782	799	1	microsoft	microsoft	PROPN
cblr-1782	799	2	corp	corp	PROPN
cblr-1782	799	3	.	.	PROPN
cblr-1782	799	4	,	,	PUNCT
cblr-1782	799	5	definitive	definitive	ADJ
cblr-1782	799	6	proxy	proxy	ADJ
cblr-1782	799	7	statement	statement	NOUN
cblr-1782	799	8	(	(	PUNCT
cblr-1782	799	9	schedule	schedule	NOUN
cblr-1782	799	10	14a	14a	NOUN
cblr-1782	799	11	)	)	PUNCT
cblr-1782	799	12	9	9	NUM
cblr-1782	799	13	(	(	PUNCT
cblr-1782	799	14	oct	oct	PROPN
cblr-1782	799	15	.	.	PROPN
cblr-1782	799	16	29	29	NUM
cblr-1782	799	17	,	,	PUNCT
cblr-1782	799	18	2012	2012	NUM
cblr-1782	799	19	)	)	PUNCT
cblr-1782	799	20	.	.	PUNCT
cblr-1782	800	1	min	min	NOUN
cblr-1782	800	2	–	–	PUNCT
cblr-1782	800	3	final	final	ADJ
cblr-1782	800	4	720	720	NUM
cblr-1782	800	5	columbia	columbia	PROPN
cblr-1782	800	6	business	business	NOUN
cblr-1782	800	7	law	law	PROPN
cblr-1782	800	8	review	review	NOUN
cblr-1782	800	9	[	[	X
cblr-1782	800	10	vol	vol	NOUN
cblr-1782	800	11	.	.	PUNCT
cblr-1782	800	12	2014	2014	NUM
cblr-1782	800	13	director	director	NOUN
cblr-1782	800	14	of	of	ADP
cblr-1782	800	15	company	company	NOUN
cblr-1782	800	16	a	a	PRON
cblr-1782	800	17	is	be	AUX
cblr-1782	800	18	simultaneously	simultaneously	ADV
cblr-1782	800	19	a	a	DET
cblr-1782	800	20	ceo	ceo	NOUN
cblr-1782	800	21	or	or	CCONJ
cblr-1782	800	22	an	an	DET
cblr-1782	800	23	officer	officer	NOUN
cblr-1782	800	24	of	of	ADP
cblr-1782	800	25	company	company	PROPN
cblr-1782	800	26	b.	b.	PROPN
cblr-1782	800	27	company	company	PROPN
cblr-1782	800	28	a	a	PROPN
cblr-1782	800	29	and	and	CCONJ
cblr-1782	800	30	b	b	NOUN
cblr-1782	800	31	enter	enter	VERB
cblr-1782	800	32	into	into	ADP
cblr-1782	800	33	a	a	DET
cblr-1782	800	34	sales	sale	NOUN
cblr-1782	800	35	contract	contract	NOUN
cblr-1782	800	36	for	for	ADP
cblr-1782	800	37	six	six	NUM
cblr-1782	800	38	million	million	NUM
cblr-1782	800	39	dollars	dollar	NOUN
cblr-1782	800	40	.	.	PUNCT
cblr-1782	801	1	how	how	SCONJ
cblr-1782	801	2	much	much	ADV
cblr-1782	801	3	direct	direct	ADJ
cblr-1782	801	4	or	or	CCONJ
cblr-1782	801	5	indirect	indirect	ADJ
cblr-1782	801	6	interest	interest	NOUN
cblr-1782	801	7	does	do	AUX
cblr-1782	801	8	the	the	DET
cblr-1782	801	9	director	director	NOUN
cblr-1782	801	10	have	have	VERB
cblr-1782	801	11	in	in	ADP
cblr-1782	801	12	the	the	DET
cblr-1782	801	13	transaction	transaction	NOUN
cblr-1782	801	14	?	?	PUNCT
cblr-1782	802	1	six	six	NUM
cblr-1782	802	2	million	million	NUM
cblr-1782	802	3	dollars	dollar	NOUN
cblr-1782	802	4	is	be	AUX
cblr-1782	802	5	merely	merely	ADV
cblr-1782	802	6	the	the	DET
cblr-1782	802	7	gross	gross	ADJ
cblr-1782	802	8	value	value	NOUN
cblr-1782	802	9	of	of	ADP
cblr-1782	802	10	the	the	DET
cblr-1782	802	11	amount	amount	NOUN
cblr-1782	802	12	involved	involve	VERB
cblr-1782	802	13	in	in	ADP
cblr-1782	802	14	the	the	DET
cblr-1782	802	15	transaction	transaction	NOUN
cblr-1782	802	16	,	,	PUNCT
cblr-1782	802	17	and	and	CCONJ
cblr-1782	802	18	presumably	presumably	ADV
cblr-1782	802	19	the	the	DET
cblr-1782	802	20	director	director	NOUN
cblr-1782	802	21	’s	’s	PART
cblr-1782	802	22	interest	interest	NOUN
cblr-1782	802	23	is	be	AUX
cblr-1782	802	24	only	only	ADV
cblr-1782	802	25	a	a	DET
cblr-1782	802	26	small	small	ADJ
cblr-1782	802	27	part	part	NOUN
cblr-1782	802	28	.	.	PUNCT
cblr-1782	803	1	without	without	ADP
cblr-1782	803	2	more	more	ADJ
cblr-1782	803	3	details	detail	NOUN
cblr-1782	803	4	about	about	ADP
cblr-1782	803	5	the	the	DET
cblr-1782	803	6	transaction	transaction	NOUN
cblr-1782	803	7	,	,	PUNCT
cblr-1782	803	8	such	such	ADJ
cblr-1782	803	9	as	as	ADP
cblr-1782	803	10	how	how	SCONJ
cblr-1782	803	11	much	much	ADJ
cblr-1782	803	12	the	the	DET
cblr-1782	803	13	director	director	NOUN
cblr-1782	803	14	is	be	AUX
cblr-1782	803	15	being	be	AUX
cblr-1782	803	16	paid	pay	VERB
cblr-1782	803	17	as	as	ADP
cblr-1782	803	18	part	part	NOUN
cblr-1782	803	19	of	of	ADP
cblr-1782	803	20	her	her	PRON
cblr-1782	803	21	compensation	compensation	NOUN
cblr-1782	803	22	through	through	ADP
cblr-1782	803	23	the	the	DET
cblr-1782	803	24	sale	sale	NOUN
cblr-1782	803	25	,	,	PUNCT
cblr-1782	803	26	it	it	PRON
cblr-1782	803	27	may	may	AUX
cblr-1782	803	28	be	be	AUX
cblr-1782	803	29	quite	quite	ADV
cblr-1782	803	30	difficult	difficult	ADJ
cblr-1782	803	31	to	to	PART
cblr-1782	803	32	estimate	estimate	VERB
cblr-1782	803	33	the	the	DET
cblr-1782	803	34	director	director	NOUN
cblr-1782	803	35	’s	’s	PART
cblr-1782	803	36	interest	interest	NOUN
cblr-1782	803	37	in	in	ADP
cblr-1782	803	38	the	the	DET
cblr-1782	803	39	transaction	transaction	NOUN
cblr-1782	803	40	.	.	PUNCT
cblr-1782	804	1	in	in	ADP
cblr-1782	804	2	fact	fact	NOUN
cblr-1782	804	3	,	,	PUNCT
cblr-1782	804	4	the	the	DET
cblr-1782	804	5	data	datum	NOUN
cblr-1782	804	6	shows	show	VERB
cblr-1782	804	7	that	that	SCONJ
cblr-1782	804	8	in	in	ADP
cblr-1782	804	9	most	most	ADV
cblr-1782	804	10	disclosed	disclose	VERB
cblr-1782	804	11	related	related	ADJ
cblr-1782	804	12	party	party	NOUN
cblr-1782	804	13	transactions	transaction	NOUN
cblr-1782	804	14	,	,	PUNCT
cblr-1782	804	15	a	a	DET
cblr-1782	804	16	related	related	ADJ
cblr-1782	804	17	person	person	NOUN
cblr-1782	804	18	is	be	AUX
cblr-1782	804	19	affiliated	affiliate	VERB
cblr-1782	804	20	as	as	ADP
cblr-1782	804	21	an	an	DET
cblr-1782	804	22	officer	officer	NOUN
cblr-1782	804	23	or	or	CCONJ
cblr-1782	804	24	part	part	NOUN
cblr-1782	804	25	owner	owner	NOUN
cblr-1782	804	26	of	of	ADP
cblr-1782	804	27	a	a	DET
cblr-1782	804	28	counterparty	counterparty	NOUN
cblr-1782	804	29	company	company	NOUN
cblr-1782	804	30	rather	rather	ADV
cblr-1782	804	31	than	than	ADP
cblr-1782	804	32	as	as	ADP
cblr-1782	804	33	an	an	DET
cblr-1782	804	34	individual	individual	ADJ
cblr-1782	804	35	sole	sole	ADJ
cblr-1782	804	36	-	-	PUNCT
cblr-1782	804	37	proprietor	proprietor	NOUN
cblr-1782	804	38	.	.	PUNCT
cblr-1782	805	1	however	however	ADV
cblr-1782	805	2	,	,	PUNCT
cblr-1782	805	3	this	this	PRON
cblr-1782	805	4	is	be	AUX
cblr-1782	805	5	not	not	PART
cblr-1782	805	6	the	the	DET
cblr-1782	805	7	case	case	NOUN
cblr-1782	805	8	when	when	SCONJ
cblr-1782	805	9	a	a	DET
cblr-1782	805	10	related	related	ADJ
cblr-1782	805	11	person	person	NOUN
cblr-1782	805	12	enters	enter	VERB
cblr-1782	805	13	directly	directly	ADV
cblr-1782	805	14	into	into	ADP
cblr-1782	805	15	a	a	DET
cblr-1782	805	16	contract	contract	NOUN
cblr-1782	805	17	providing	provide	VERB
cblr-1782	805	18	professional	professional	ADJ
cblr-1782	805	19	services.111	services.111	PROPN
cblr-1782	805	20	prior	prior	ADV
cblr-1782	805	21	to	to	ADP
cblr-1782	805	22	the	the	DET
cblr-1782	805	23	2006	2006	NUM
cblr-1782	805	24	amendment	amendment	NOUN
cblr-1782	805	25	,	,	PUNCT
cblr-1782	805	26	item	item	NOUN
cblr-1782	805	27	404(b	404(b	NOUN
cblr-1782	805	28	)	)	PUNCT
cblr-1782	805	29	provided	provide	VERB
cblr-1782	805	30	a	a	DET
cblr-1782	805	31	bright	bright	ADJ
cblr-1782	805	32	-	-	PUNCT
cblr-1782	805	33	line	line	NOUN
cblr-1782	805	34	instruction	instruction	NOUN
cblr-1782	805	35	to	to	ADP
cblr-1782	805	36	these	these	DET
cblr-1782	805	37	indirect	indirect	ADJ
cblr-1782	805	38	interest	interest	NOUN
cblr-1782	805	39	cases	case	NOUN
cblr-1782	805	40	:	:	PUNCT
cblr-1782	805	41	if	if	SCONJ
cblr-1782	805	42	the	the	DET
cblr-1782	805	43	dollar	dollar	NOUN
cblr-1782	805	44	amount	amount	NOUN
cblr-1782	805	45	involved	involve	VERB
cblr-1782	805	46	in	in	ADP
cblr-1782	805	47	a	a	DET
cblr-1782	805	48	related	relate	VERB
cblr-1782	805	49	party	party	NOUN
cblr-1782	805	50	transaction	transaction	NOUN
cblr-1782	805	51	was	be	AUX
cblr-1782	805	52	less	less	ADJ
cblr-1782	805	53	than	than	ADP
cblr-1782	805	54	five	five	NUM
cblr-1782	805	55	percent	percent	NOUN
cblr-1782	805	56	of	of	ADP
cblr-1782	805	57	either	either	CCONJ
cblr-1782	805	58	the	the	DET
cblr-1782	805	59	registrant	registrant	NOUN
cblr-1782	805	60	’s	’s	NOUN
cblr-1782	805	61	or	or	CCONJ
cblr-1782	805	62	the	the	DET
cblr-1782	805	63	other	other	ADJ
cblr-1782	805	64	entity	entity	NOUN
cblr-1782	805	65	’s	’s	PART
cblr-1782	805	66	consolidated	consolidate	VERB
cblr-1782	805	67	gross	gross	ADJ
cblr-1782	805	68	revenue	revenue	NOUN
cblr-1782	805	69	for	for	ADP
cblr-1782	805	70	its	its	PRON
cblr-1782	805	71	last	last	ADJ
cblr-1782	805	72	full	full	ADJ
cblr-1782	805	73	fiscal	fiscal	ADJ
cblr-1782	805	74	year	year	NOUN
cblr-1782	805	75	,	,	PUNCT
cblr-1782	805	76	the	the	DET
cblr-1782	805	77	transaction	transaction	NOUN
cblr-1782	805	78	was	be	AUX
cblr-1782	805	79	not	not	PART
cblr-1782	805	80	subject	subject	ADJ
cblr-1782	805	81	to	to	ADP
cblr-1782	805	82	disclosure.112	disclosure.112	PROPN
cblr-1782	805	83	more	more	ADV
cblr-1782	805	84	importantly	importantly	ADV
cblr-1782	805	85	,	,	PUNCT
cblr-1782	805	86	if	if	SCONJ
cblr-1782	805	87	a	a	DET
cblr-1782	805	88	related	relate	VERB
cblr-1782	805	89	party	party	NOUN
cblr-1782	805	90	transaction	transaction	NOUN
cblr-1782	805	91	exceeded	exceed	VERB
cblr-1782	805	92	the	the	DET
cblr-1782	805	93	five	five	NUM
cblr-1782	805	94	percent	percent	NOUN
cblr-1782	805	95	threshold	threshold	NOUN
cblr-1782	805	96	,	,	PUNCT
cblr-1782	805	97	the	the	DET
cblr-1782	805	98	111	111	NUM
cblr-1782	805	99	professional	professional	ADJ
cblr-1782	805	100	services	service	NOUN
cblr-1782	805	101	include	include	VERB
cblr-1782	805	102	legal	legal	ADJ
cblr-1782	805	103	,	,	PUNCT
cblr-1782	805	104	marketing	marketing	NOUN
cblr-1782	805	105	,	,	PUNCT
cblr-1782	805	106	or	or	CCONJ
cblr-1782	805	107	advising	advise	VERB
cblr-1782	805	108	services	service	NOUN
cblr-1782	805	109	.	.	PUNCT
cblr-1782	806	1	for	for	ADP
cblr-1782	806	2	instance	instance	NOUN
cblr-1782	806	3	,	,	PUNCT
cblr-1782	806	4	in	in	ADP
cblr-1782	806	5	its	its	PRON
cblr-1782	806	6	2012	2012	NUM
cblr-1782	806	7	proxy	proxy	NOUN
cblr-1782	806	8	statement	statement	NOUN
cblr-1782	806	9	,	,	PUNCT
cblr-1782	806	10	ford	ford	PROPN
cblr-1782	806	11	motor	motor	PROPN
cblr-1782	806	12	company	company	PROPN
cblr-1782	806	13	disclosed	disclose	VERB
cblr-1782	806	14	:	:	PUNCT
cblr-1782	806	15	since	since	SCONJ
cblr-1782	806	16	january	january	PROPN
cblr-1782	806	17	1993	1993	NUM
cblr-1782	806	18	,	,	PUNCT
cblr-1782	806	19	ford	ford	PROPN
cblr-1782	806	20	has	have	AUX
cblr-1782	806	21	had	have	VERB
cblr-1782	806	22	a	a	DET
cblr-1782	806	23	consulting	consulting	NOUN
cblr-1782	806	24	agreement	agreement	NOUN
cblr-1782	806	25	with	with	ADP
cblr-1782	806	26	william	william	PROPN
cblr-1782	806	27	clay	clay	PROPN
cblr-1782	806	28	ford	ford	PROPN
cblr-1782	806	29	.	.	PUNCT
cblr-1782	807	1	under	under	ADP
cblr-1782	807	2	this	this	DET
cblr-1782	807	3	agreement	agreement	NOUN
cblr-1782	807	4	,	,	PUNCT
cblr-1782	807	5	mr	mr	PROPN
cblr-1782	807	6	.	.	PROPN
cblr-1782	807	7	ford	ford	PROPN
cblr-1782	807	8	is	be	AUX
cblr-1782	807	9	available	available	ADJ
cblr-1782	807	10	for	for	ADP
cblr-1782	807	11	consultation	consultation	NOUN
cblr-1782	807	12	,	,	PUNCT
cblr-1782	807	13	representation	representation	NOUN
cblr-1782	807	14	,	,	PUNCT
cblr-1782	807	15	and	and	CCONJ
cblr-1782	807	16	other	other	ADJ
cblr-1782	807	17	duties	duty	NOUN
cblr-1782	807	18	.	.	PUNCT
cblr-1782	808	1	for	for	ADP
cblr-1782	808	2	these	these	DET
cblr-1782	808	3	services	service	NOUN
cblr-1782	808	4	,	,	PUNCT
cblr-1782	808	5	ford	ford	PROPN
cblr-1782	808	6	pays	pay	VERB
cblr-1782	808	7	him	he	PRON
cblr-1782	808	8	$	$	SYM
cblr-1782	808	9	100,000	100,000	NUM
cblr-1782	808	10	per	per	ADP
cblr-1782	808	11	year	year	NOUN
cblr-1782	808	12	and	and	CCONJ
cblr-1782	808	13	provides	provide	VERB
cblr-1782	808	14	facilities	facility	NOUN
cblr-1782	808	15	(	(	PUNCT
cblr-1782	808	16	including	include	VERB
cblr-1782	808	17	office	office	NOUN
cblr-1782	808	18	space	space	NOUN
cblr-1782	808	19	)	)	PUNCT
cblr-1782	808	20	,	,	PUNCT
cblr-1782	808	21	an	an	DET
cblr-1782	808	22	administrative	administrative	ADJ
cblr-1782	808	23	assistant	assistant	NOUN
cblr-1782	808	24	,	,	PUNCT
cblr-1782	808	25	and	and	CCONJ
cblr-1782	808	26	security	security	NOUN
cblr-1782	808	27	arrangements	arrangement	NOUN
cblr-1782	808	28	.	.	PUNCT
cblr-1782	809	1	this	this	DET
cblr-1782	809	2	agreement	agreement	NOUN
cblr-1782	809	3	will	will	AUX
cblr-1782	809	4	continue	continue	VERB
cblr-1782	809	5	until	until	SCONJ
cblr-1782	809	6	either	either	DET
cblr-1782	809	7	party	party	NOUN
cblr-1782	809	8	ends	end	VERB
cblr-1782	809	9	it	it	PRON
cblr-1782	809	10	with	with	ADP
cblr-1782	809	11	30	30	NUM
cblr-1782	809	12	days	day	NOUN
cblr-1782	809	13	’	'	PUNCT
cblr-1782	809	14	notice	notice	NOUN
cblr-1782	809	15	.	.	PUNCT
cblr-1782	810	1	william	william	PROPN
cblr-1782	810	2	clay	clay	PROPN
cblr-1782	810	3	ford	ford	PROPN
cblr-1782	810	4	is	be	AUX
cblr-1782	810	5	a	a	DET
cblr-1782	810	6	five	five	NUM
cblr-1782	810	7	percent	percent	NOUN
cblr-1782	810	8	beneficial	beneficial	ADJ
cblr-1782	810	9	owner	owner	NOUN
cblr-1782	810	10	of	of	ADP
cblr-1782	810	11	class	class	PROPN
cblr-1782	810	12	b	b	PROPN
cblr-1782	810	13	stock	stock	NOUN
cblr-1782	810	14	,	,	PUNCT
cblr-1782	810	15	(	(	PUNCT
cblr-1782	810	16	non	non	ADJ
cblr-1782	810	17	-	-	ADJ
cblr-1782	810	18	paid	paid	ADJ
cblr-1782	810	19	)	)	PUNCT
cblr-1782	810	20	director	director	NOUN
cblr-1782	810	21	emeritus	emeritus	NOUN
cblr-1782	810	22	,	,	PUNCT
cblr-1782	810	23	and	and	CCONJ
cblr-1782	810	24	immediate	immediate	ADJ
cblr-1782	810	25	family	family	NOUN
cblr-1782	810	26	member	member	NOUN
cblr-1782	810	27	of	of	ADP
cblr-1782	810	28	the	the	DET
cblr-1782	810	29	ceo	ceo	PROPN
cblr-1782	810	30	.	.	PROPN
cblr-1782	811	1	ford	ford	PROPN
cblr-1782	811	2	motor	motor	PROPN
cblr-1782	811	3	co.	co.	PROPN
cblr-1782	811	4	,	,	PUNCT
cblr-1782	811	5	definitive	definitive	ADJ
cblr-1782	811	6	proxy	proxy	ADJ
cblr-1782	811	7	statement	statement	NOUN
cblr-1782	811	8	(	(	PUNCT
cblr-1782	811	9	schedule	schedule	NOUN
cblr-1782	811	10	14a	14a	NOUN
cblr-1782	811	11	)	)	PUNCT
cblr-1782	811	12	32	32	NUM
cblr-1782	811	13	(	(	PUNCT
cblr-1782	811	14	mar	mar	PROPN
cblr-1782	811	15	.	.	PROPN
cblr-1782	811	16	30	30	NUM
cblr-1782	811	17	,	,	PUNCT
cblr-1782	811	18	2012	2012	NUM
cblr-1782	811	19	)	)	PUNCT
cblr-1782	811	20	.	.	PUNCT
cblr-1782	812	1	112	112	NUM
cblr-1782	812	2	sec	sec	PROPN
cblr-1782	812	3	standard	standard	ADJ
cblr-1782	812	4	instructions	instruction	NOUN
cblr-1782	812	5	for	for	ADP
cblr-1782	812	6	filing	filing	NOUN
cblr-1782	812	7	forms	form	NOUN
cblr-1782	812	8	,	,	PUNCT
cblr-1782	812	9	17	17	NUM
cblr-1782	812	10	c.f.r	c.f.r	NOUN
cblr-1782	812	11	.	.	PUNCT
cblr-1782	812	12	229.404(b	229.404(b	NUM
cblr-1782	812	13	)	)	PUNCT
cblr-1782	812	14	(	(	PUNCT
cblr-1782	812	15	2005	2005	NUM
cblr-1782	812	16	)	)	PUNCT
cblr-1782	812	17	.	.	PUNCT
cblr-1782	813	1	min	min	NOUN
cblr-1782	813	2	–	–	PUNCT
cblr-1782	813	3	final	final	ADJ
cblr-1782	813	4	no	no	NOUN
cblr-1782	813	5	.	.	PUNCT
cblr-1782	814	1	3:663	3:663	NUM
cblr-1782	814	2	]	]	X
cblr-1782	814	3	cooperative	cooperative	ADJ
cblr-1782	814	4	policing	policing	NOUN
cblr-1782	814	5	of	of	ADP
cblr-1782	814	6	rpts	rpt	NOUN
cblr-1782	814	7	721	721	NUM
cblr-1782	814	8	transaction	transaction	NOUN
cblr-1782	814	9	was	be	AUX
cblr-1782	814	10	subject	subject	ADJ
cblr-1782	814	11	to	to	ADP
cblr-1782	814	12	disclosure	disclosure	NOUN
cblr-1782	814	13	even	even	ADV
cblr-1782	814	14	when	when	SCONJ
cblr-1782	814	15	the	the	DET
cblr-1782	814	16	director	director	NOUN
cblr-1782	814	17	’s	’s	PART
cblr-1782	814	18	interest	interest	NOUN
cblr-1782	814	19	was	be	AUX
cblr-1782	814	20	indirect	indirect	ADJ
cblr-1782	814	21	.	.	PUNCT
cblr-1782	815	1	since	since	SCONJ
cblr-1782	815	2	it	it	PRON
cblr-1782	815	3	is	be	AUX
cblr-1782	815	4	difficult	difficult	ADJ
cblr-1782	815	5	to	to	PART
cblr-1782	815	6	calculate	calculate	VERB
cblr-1782	815	7	the	the	DET
cblr-1782	815	8	dollar	dollar	NOUN
cblr-1782	815	9	amount	amount	NOUN
cblr-1782	815	10	of	of	ADP
cblr-1782	815	11	the	the	DET
cblr-1782	815	12	indirect	indirect	ADJ
cblr-1782	815	13	interest	interest	NOUN
cblr-1782	815	14	that	that	PRON
cblr-1782	815	15	a	a	DET
cblr-1782	815	16	related	related	ADJ
cblr-1782	815	17	party	party	NOUN
cblr-1782	815	18	receives	receive	VERB
cblr-1782	815	19	from	from	ADP
cblr-1782	815	20	a	a	DET
cblr-1782	815	21	transaction	transaction	NOUN
cblr-1782	815	22	,	,	PUNCT
cblr-1782	815	23	eliminating	eliminate	VERB
cblr-1782	815	24	the	the	DET
cblr-1782	815	25	five	five	NUM
cblr-1782	815	26	percent	percent	NOUN
cblr-1782	815	27	threshold	threshold	NOUN
cblr-1782	815	28	effectively	effectively	ADV
cblr-1782	815	29	provides	provide	VERB
cblr-1782	815	30	the	the	DET
cblr-1782	815	31	approving	approve	VERB
cblr-1782	815	32	committee	committee	NOUN
cblr-1782	815	33	unlimited	unlimited	ADJ
cblr-1782	815	34	discretion	discretion	NOUN
cblr-1782	815	35	in	in	ADP
cblr-1782	815	36	determining	determine	VERB
cblr-1782	815	37	when	when	SCONJ
cblr-1782	815	38	a	a	DET
cblr-1782	815	39	transaction	transaction	NOUN
cblr-1782	815	40	is	be	AUX
cblr-1782	815	41	not	not	PART
cblr-1782	815	42	material	material	ADJ
cblr-1782	815	43	,	,	PUNCT
cblr-1782	815	44	especially	especially	ADV
cblr-1782	815	45	when	when	SCONJ
cblr-1782	815	46	the	the	DET
cblr-1782	815	47	related	related	ADJ
cblr-1782	815	48	party	party	NOUN
cblr-1782	815	49	’s	’s	PART
cblr-1782	815	50	interest	interest	NOUN
cblr-1782	815	51	is	be	AUX
cblr-1782	815	52	indirect	indirect	ADJ
cblr-1782	815	53	.	.	PUNCT
cblr-1782	816	1	3	3	X
cblr-1782	816	2	.	.	X
cblr-1782	816	3	use	use	NOUN
cblr-1782	816	4	of	of	ADP
cblr-1782	816	5	the	the	DET
cblr-1782	816	6	“	"	PUNCT
cblr-1782	816	7	ordinary	ordinary	ADJ
cblr-1782	816	8	course	course	NOUN
cblr-1782	816	9	of	of	ADP
cblr-1782	816	10	business	business	NOUN
cblr-1782	816	11	”	"	PUNCT
cblr-1782	816	12	exception	exception	NOUN
cblr-1782	816	13	the	the	DET
cblr-1782	816	14	most	most	ADV
cblr-1782	816	15	frequently	frequently	ADV
cblr-1782	816	16	invoked	invoke	VERB
cblr-1782	816	17	justification	justification	NOUN
cblr-1782	816	18	for	for	ADP
cblr-1782	816	19	nonmateriality	nonmateriality	NOUN
cblr-1782	816	20	is	be	AUX
cblr-1782	816	21	the	the	DET
cblr-1782	816	22	“	"	PUNCT
cblr-1782	816	23	ordinary	ordinary	ADJ
cblr-1782	816	24	course	course	NOUN
cblr-1782	816	25	of	of	ADP
cblr-1782	816	26	business	business	NOUN
cblr-1782	816	27	”	"	PUNCT
cblr-1782	816	28	exception	exception	NOUN
cblr-1782	816	29	.	.	PUNCT
cblr-1782	817	1	almost	almost	ADV
cblr-1782	817	2	always	always	ADV
cblr-1782	817	3	accompanied	accompany	VERB
cblr-1782	817	4	with	with	ADP
cblr-1782	817	5	an	an	DET
cblr-1782	817	6	“	"	PUNCT
cblr-1782	817	7	arm	arm	NOUN
cblr-1782	817	8	’s	’s	PART
cblr-1782	817	9	length	length	NOUN
cblr-1782	817	10	”	"	PUNCT
cblr-1782	817	11	defense	defense	NOUN
cblr-1782	817	12	,	,	PUNCT
cblr-1782	817	13	“	"	PUNCT
cblr-1782	817	14	ordinary	ordinary	ADJ
cblr-1782	817	15	course	course	NOUN
cblr-1782	817	16	of	of	ADP
cblr-1782	817	17	business	business	NOUN
cblr-1782	817	18	”	"	PUNCT
cblr-1782	817	19	was	be	AUX
cblr-1782	817	20	used	use	VERB
cblr-1782	817	21	in	in	ADP
cblr-1782	817	22	31.5	31.5	NUM
cblr-1782	817	23	%	%	NOUN
cblr-1782	817	24	of	of	ADP
cblr-1782	817	25	total	total	ADJ
cblr-1782	817	26	combined	combine	VERB
cblr-1782	817	27	disclosures	disclosure	NOUN
cblr-1782	817	28	under	under	ADP
cblr-1782	817	29	items	item	NOUN
cblr-1782	817	30	404(a	404(a	NOUN
cblr-1782	817	31	)	)	PUNCT
cblr-1782	817	32	and	and	CCONJ
cblr-1782	817	33	407(a)(3	407(a)(3	NOUN
cblr-1782	817	34	)	)	PUNCT
cblr-1782	817	35	.	.	PUNCT
cblr-1782	818	1	it	it	PRON
cblr-1782	818	2	is	be	AUX
cblr-1782	818	3	more	more	ADV
cblr-1782	818	4	frequently	frequently	ADV
cblr-1782	818	5	used	use	VERB
cblr-1782	818	6	for	for	ADP
cblr-1782	818	7	item	item	NOUN
cblr-1782	818	8	407(a)(3	407(a)(3	NOUN
cblr-1782	818	9	)	)	PUNCT
cblr-1782	818	10	than	than	ADP
cblr-1782	818	11	for	for	ADP
cblr-1782	818	12	item	item	NOUN
cblr-1782	818	13	404(a	404(a	NOUN
cblr-1782	818	14	):	):	PUNCT
cblr-1782	818	15	43.8	43.8	NUM
cblr-1782	818	16	%	%	NOUN
cblr-1782	818	17	as	as	SCONJ
cblr-1782	818	18	opposed	oppose	VERB
cblr-1782	818	19	to	to	ADP
cblr-1782	818	20	9.5	9.5	NUM
cblr-1782	818	21	%	%	NOUN
cblr-1782	818	22	.	.	PUNCT
cblr-1782	819	1	table	table	NOUN
cblr-1782	819	2	9	9	NUM
cblr-1782	819	3	summarizes	summarize	NOUN
cblr-1782	819	4	the	the	DET
cblr-1782	819	5	findings	finding	NOUN
cblr-1782	819	6	.	.	PUNCT
cblr-1782	820	1	each	each	DET
cblr-1782	820	2	item	item	NOUN
cblr-1782	820	3	uses	use	VERB
cblr-1782	820	4	the	the	DET
cblr-1782	820	5	“	"	PUNCT
cblr-1782	820	6	ordinary	ordinary	ADJ
cblr-1782	820	7	course	course	NOUN
cblr-1782	820	8	of	of	ADP
cblr-1782	820	9	business	business	NOUN
cblr-1782	820	10	”	"	PUNCT
cblr-1782	820	11	exception	exception	NOUN
cblr-1782	820	12	in	in	ADP
cblr-1782	820	13	a	a	DET
cblr-1782	820	14	different	different	ADJ
cblr-1782	820	15	way	way	NOUN
cblr-1782	820	16	.	.	PUNCT
cblr-1782	821	1	item	item	NOUN
cblr-1782	821	2	404(a	404(a	PROPN
cblr-1782	821	3	)	)	PUNCT
cblr-1782	821	4	uses	use	VERB
cblr-1782	821	5	the	the	DET
cblr-1782	821	6	term	term	NOUN
cblr-1782	821	7	“	"	PUNCT
cblr-1782	821	8	ordinary	ordinary	ADJ
cblr-1782	821	9	course	course	NOUN
cblr-1782	821	10	of	of	ADP
cblr-1782	821	11	business	business	NOUN
cblr-1782	821	12	”	"	PUNCT
cblr-1782	821	13	to	to	PART
cblr-1782	821	14	support	support	VERB
cblr-1782	821	15	the	the	DET
cblr-1782	821	16	committee	committee	NOUN
cblr-1782	821	17	’s	’s	PART
cblr-1782	821	18	approval	approval	NOUN
cblr-1782	821	19	of	of	ADP
cblr-1782	821	20	the	the	DET
cblr-1782	821	21	related	related	ADJ
cblr-1782	821	22	party	party	NOUN
cblr-1782	821	23	transactions.113	transactions.113	ADJ
cblr-1782	821	24	in	in	ADP
cblr-1782	821	25	contrast	contrast	NOUN
cblr-1782	821	26	,	,	PUNCT
cblr-1782	821	27	113	113	NUM
cblr-1782	821	28	for	for	ADP
cblr-1782	821	29	instance	instance	NOUN
cblr-1782	821	30	,	,	PUNCT
cblr-1782	821	31	one	one	NUM
cblr-1782	821	32	of	of	ADP
cblr-1782	821	33	ford	ford	PROPN
cblr-1782	821	34	motor	motor	PROPN
cblr-1782	821	35	company	company	NOUN
cblr-1782	821	36	’s	’s	PART
cblr-1782	821	37	disclosures	disclosure	NOUN
cblr-1782	821	38	under	under	ADP
cblr-1782	821	39	item	item	NOUN
cblr-1782	821	40	404(a	404(a	PROPN
cblr-1782	821	41	)	)	PUNCT
cblr-1782	821	42	is	be	AUX
cblr-1782	821	43	:	:	PUNCT
cblr-1782	821	44	paul	paul	PROPN
cblr-1782	821	45	alandt	alandt	PROPN
cblr-1782	821	46	,	,	PUNCT
cblr-1782	821	47	lynn	lynn	PROPN
cblr-1782	821	48	f.	f.	PROPN
cblr-1782	821	49	alandt	alandt	PROPN
cblr-1782	821	50	’s	’s	PART
cblr-1782	821	51	husband	husband	NOUN
cblr-1782	821	52	,	,	PUNCT
cblr-1782	821	53	owns	own	VERB
cblr-1782	821	54	two	two	NUM
cblr-1782	821	55	fordfranchised	fordfranchise	VERB
cblr-1782	821	56	dealerships	dealership	NOUN
cblr-1782	821	57	and	and	CCONJ
cblr-1782	821	58	a	a	DET
cblr-1782	821	59	lincoln	lincoln	NOUN
cblr-1782	821	60	-	-	PUNCT
cblr-1782	821	61	franchised	franchise	VERB
cblr-1782	821	62	dealership	dealership	NOUN
cblr-1782	821	63	.	.	PUNCT
cblr-1782	822	1	in	in	ADP
cblr-1782	822	2	2011	2011	NUM
cblr-1782	822	3	,	,	PUNCT
cblr-1782	822	4	the	the	DET
cblr-1782	822	5	dealerships	dealership	NOUN
cblr-1782	822	6	paid	pay	VERB
cblr-1782	822	7	ford	ford	NOUN
cblr-1782	822	8	about	about	ADV
cblr-1782	822	9	$	$	SYM
cblr-1782	822	10	124.9	124.9	NUM
cblr-1782	822	11	million	million	NUM
cblr-1782	822	12	for	for	ADP
cblr-1782	822	13	products	product	NOUN
cblr-1782	822	14	and	and	CCONJ
cblr-1782	822	15	services	service	NOUN
cblr-1782	822	16	in	in	ADP
cblr-1782	822	17	the	the	DET
cblr-1782	822	18	ordinary	ordinary	ADJ
cblr-1782	822	19	course	course	NOUN
cblr-1782	822	20	of	of	ADP
cblr-1782	822	21	business	business	NOUN
cblr-1782	822	22	.	.	PUNCT
cblr-1782	823	1	in	in	ADP
cblr-1782	823	2	turn	turn	NOUN
cblr-1782	823	3	,	,	PUNCT
cblr-1782	823	4	ford	ford	PROPN
cblr-1782	823	5	paid	pay	VERB
cblr-1782	823	6	the	the	DET
cblr-1782	823	7	dealerships	dealership	NOUN
cblr-1782	823	8	about	about	ADP
cblr-1782	823	9	$	$	SYM
cblr-1782	823	10	23.6	23.6	NUM
cblr-1782	823	11	million	million	NUM
cblr-1782	823	12	for	for	ADP
cblr-1782	823	13	services	service	NOUN
cblr-1782	823	14	in	in	ADP
cblr-1782	823	15	the	the	DET
cblr-1782	823	16	ordinary	ordinary	ADJ
cblr-1782	823	17	course	course	NOUN
cblr-1782	823	18	of	of	ADP
cblr-1782	823	19	business	business	NOUN
cblr-1782	823	20	.	.	PUNCT
cblr-1782	824	1	also	also	ADV
cblr-1782	824	2	in	in	ADP
cblr-1782	824	3	2011	2011	NUM
cblr-1782	824	4	,	,	PUNCT
cblr-1782	824	5	ford	ford	PROPN
cblr-1782	824	6	motor	motor	PROPN
cblr-1782	824	7	credit	credit	PROPN
cblr-1782	824	8	company	company	PROPN
cblr-1782	824	9	llc	llc	PROPN
cblr-1782	824	10	,	,	PUNCT
cblr-1782	824	11	a	a	DET
cblr-1782	824	12	whollyowned	whollyowne	VERB
cblr-1782	824	13	entity	entity	NOUN
cblr-1782	824	14	of	of	ADP
cblr-1782	824	15	ford	ford	NOUN
cblr-1782	824	16	,	,	PUNCT
cblr-1782	824	17	provided	provide	VERB
cblr-1782	824	18	about	about	ADP
cblr-1782	824	19	$	$	SYM
cblr-1782	824	20	195.4	195.4	NUM
cblr-1782	824	21	million	million	NUM
cblr-1782	824	22	of	of	ADP
cblr-1782	824	23	financing	financing	NOUN
cblr-1782	824	24	to	to	ADP
cblr-1782	824	25	the	the	DET
cblr-1782	824	26	dealerships	dealership	NOUN
cblr-1782	824	27	and	and	CCONJ
cblr-1782	824	28	paid	pay	VERB
cblr-1782	824	29	$	$	SYM
cblr-1782	824	30	851,246	851,246	NUM
cblr-1782	824	31	to	to	ADP
cblr-1782	824	32	them	they	PRON
cblr-1782	824	33	in	in	ADP
cblr-1782	824	34	the	the	DET
cblr-1782	824	35	ordinary	ordinary	ADJ
cblr-1782	824	36	course	course	NOUN
cblr-1782	824	37	of	of	ADP
cblr-1782	824	38	business	business	NOUN
cblr-1782	824	39	.	.	PUNCT
cblr-1782	825	1	the	the	DET
cblr-1782	825	2	dealerships	dealership	NOUN
cblr-1782	825	3	paid	pay	VERB
cblr-1782	825	4	ford	ford	NOUN
cblr-1782	825	5	credit	credit	NOUN
cblr-1782	825	6	about	about	ADP
cblr-1782	825	7	$	$	SYM
cblr-1782	825	8	188.6	188.6	NUM
cblr-1782	825	9	million	million	NUM
cblr-1782	825	10	in	in	ADP
cblr-1782	825	11	the	the	DET
cblr-1782	825	12	ordinary	ordinary	ADJ
cblr-1782	825	13	course	course	NOUN
cblr-1782	825	14	of	of	ADP
cblr-1782	825	15	business	business	NOUN
cblr-1782	825	16	.	.	PUNCT
cblr-1782	826	1	additionally	additionally	ADV
cblr-1782	826	2	,	,	PUNCT
cblr-1782	826	3	in	in	ADP
cblr-1782	826	4	2011	2011	NUM
cblr-1782	826	5	ford	ford	NOUN
cblr-1782	826	6	credit	credit	NOUN
cblr-1782	826	7	purchased	purchase	VERB
cblr-1782	826	8	retail	retail	ADJ
cblr-1782	826	9	installment	installment	NOUN
cblr-1782	826	10	sales	sale	NOUN
cblr-1782	826	11	contracts	contract	NOUN
cblr-1782	826	12	and	and	CCONJ
cblr-1782	826	13	red	red	ADJ
cblr-1782	826	14	carpet	carpet	NOUN
cblr-1782	826	15	leases	lease	NOUN
cblr-1782	826	16	from	from	ADP
cblr-1782	826	17	the	the	DET
cblr-1782	826	18	dealerships	dealership	NOUN
cblr-1782	826	19	in	in	ADP
cblr-1782	826	20	amounts	amount	NOUN
cblr-1782	826	21	of	of	ADP
cblr-1782	826	22	about	about	ADV
cblr-1782	826	23	$	$	SYM
cblr-1782	826	24	16.1	16.1	NUM
cblr-1782	826	25	million	million	NUM
cblr-1782	826	26	and	and	CCONJ
cblr-1782	826	27	$	$	SYM
cblr-1782	826	28	64.6	64.6	NUM
cblr-1782	826	29	million	million	NUM
cblr-1782	826	30	,	,	PUNCT
cblr-1782	826	31	respectively	respectively	ADV
cblr-1782	826	32	.	.	PUNCT
cblr-1782	827	1	min	min	NOUN
cblr-1782	827	2	–	–	PUNCT
cblr-1782	827	3	final	final	ADJ
cblr-1782	827	4	722	722	NUM
cblr-1782	827	5	columbia	columbia	PROPN
cblr-1782	827	6	business	business	NOUN
cblr-1782	827	7	law	law	PROPN
cblr-1782	827	8	review	review	NOUN
cblr-1782	827	9	[	[	X
cblr-1782	827	10	vol	vol	NOUN
cblr-1782	827	11	.	.	PUNCT
cblr-1782	827	12	2014	2014	NUM
cblr-1782	827	13	item	item	NOUN
cblr-1782	827	14	407(a)(3	407(a)(3	NOUN
cblr-1782	827	15	)	)	PUNCT
cblr-1782	827	16	uses	use	VERB
cblr-1782	827	17	the	the	DET
cblr-1782	827	18	term	term	NOUN
cblr-1782	827	19	to	to	PART
cblr-1782	827	20	justify	justify	VERB
cblr-1782	827	21	why	why	SCONJ
cblr-1782	827	22	the	the	DET
cblr-1782	827	23	committee	committee	NOUN
cblr-1782	827	24	deemed	deem	VERB
cblr-1782	827	25	the	the	DET
cblr-1782	827	26	transaction	transaction	NOUN
cblr-1782	827	27	non	non	ADJ
cblr-1782	827	28	-	-	NOUN
cblr-1782	827	29	material	material	ADJ
cblr-1782	827	30	and	and	CCONJ
cblr-1782	827	31	thus	thus	ADV
cblr-1782	827	32	did	do	AUX
cblr-1782	827	33	not	not	PART
cblr-1782	827	34	disclose	disclose	VERB
cblr-1782	827	35	.	.	PUNCT
cblr-1782	828	1	table	table	NOUN
cblr-1782	828	2	9	9	NUM
cblr-1782	828	3	:	:	PUNCT
cblr-1782	828	4	frequency	frequency	NOUN
cblr-1782	828	5	of	of	ADP
cblr-1782	828	6	“	"	PUNCT
cblr-1782	828	7	ordinary	ordinary	ADJ
cblr-1782	828	8	course	course	NOUN
cblr-1782	828	9	of	of	ADP
cblr-1782	828	10	business	business	NOUN
cblr-1782	828	11	”	"	PUNCT
cblr-1782	828	12	used	use	VERB
cblr-1782	828	13	in	in	ADP
cblr-1782	828	14	disclosures	disclosure	NOUN
cblr-1782	828	15	of	of	ADP
cblr-1782	828	16	related	related	ADJ
cblr-1782	828	17	party	party	NOUN
cblr-1782	828	18	transactions	transaction	NOUN
cblr-1782	828	19	#	#	NOUN
cblr-1782	828	20	of	of	ADP
cblr-1782	828	21	disclosures	disclosure	NOUN
cblr-1782	828	22	using	use	VERB
cblr-1782	828	23	“	"	PUNCT
cblr-1782	828	24	ordinary	ordinary	ADJ
cblr-1782	828	25	course	course	NOUN
cblr-1782	828	26	of	of	ADP
cblr-1782	828	27	business	business	NOUN
cblr-1782	828	28	”	"	PUNCT
cblr-1782	828	29	#	#	NOUN
cblr-1782	828	30	of	of	ADP
cblr-1782	828	31	total	total	ADJ
cblr-1782	828	32	disclosures	disclosure	NOUN
cblr-1782	828	33	of	of	ADP
cblr-1782	828	34	related	related	ADJ
cblr-1782	828	35	party	party	NOUN
cblr-1782	828	36	transactions	transaction	NOUN
cblr-1782	828	37	%	%	NOUN
cblr-1782	828	38	of	of	ADP
cblr-1782	828	39	disclosures	disclosure	NOUN
cblr-1782	828	40	using	use	VERB
cblr-1782	828	41	“	"	PUNCT
cblr-1782	828	42	ordinary	ordinary	ADJ
cblr-1782	828	43	course	course	NOUN
cblr-1782	828	44	of	of	ADP
cblr-1782	828	45	business	business	NOUN
cblr-1782	828	46	”	"	PUNCT
cblr-1782	828	47	item	item	NOUN
cblr-1782	828	48	407	407	NUM
cblr-1782	828	49	(	(	PUNCT
cblr-1782	828	50	director	director	NOUN
cblr-1782	828	51	independence	independence	NOUN
cblr-1782	828	52	)	)	PUNCT
cblr-1782	828	53	118	118	NUM
cblr-1782	828	54	261	261	NUM
cblr-1782	828	55	45.2	45.2	NUM
cblr-1782	828	56	%	%	NOUN
cblr-1782	828	57	item	item	NOUN
cblr-1782	828	58	404	404	NUM
cblr-1782	828	59	(	(	PUNCT
cblr-1782	828	60	related	related	ADJ
cblr-1782	828	61	party	party	NOUN
cblr-1782	828	62	transactions	transaction	NOUN
cblr-1782	828	63	)	)	PUNCT
cblr-1782	828	64	12	12	NUM
cblr-1782	828	65	152	152	NUM
cblr-1782	828	66	7.9	7.9	NUM
cblr-1782	828	67	%	%	NOUN
cblr-1782	828	68	total	total	ADJ
cblr-1782	828	69	disclosures	disclosure	NOUN
cblr-1782	828	70	130	130	NUM
cblr-1782	828	71	413	413	NUM
cblr-1782	828	72	31.5	31.5	NUM
cblr-1782	828	73	%	%	NOUN
cblr-1782	828	74	although	although	SCONJ
cblr-1782	828	75	use	use	NOUN
cblr-1782	828	76	of	of	ADP
cblr-1782	828	77	the	the	DET
cblr-1782	828	78	“	"	PUNCT
cblr-1782	828	79	ordinary	ordinary	ADJ
cblr-1782	828	80	course	course	NOUN
cblr-1782	828	81	of	of	ADP
cblr-1782	828	82	business	business	NOUN
cblr-1782	828	83	”	"	PUNCT
cblr-1782	828	84	exception	exception	NOUN
cblr-1782	828	85	is	be	AUX
cblr-1782	828	86	quite	quite	ADJ
cblr-1782	828	87	prevalent,114	prevalent,114	NOUN
cblr-1782	828	88	at	at	ADP
cblr-1782	828	89	least	least	ADJ
cblr-1782	828	90	according	accord	VERB
cblr-1782	828	91	to	to	ADP
cblr-1782	828	92	the	the	DET
cblr-1782	828	93	sec	sec	PROPN
cblr-1782	828	94	’s	’s	PART
cblr-1782	828	95	instruction	instruction	NOUN
cblr-1782	828	96	4	4	NUM
cblr-1782	828	97	,	,	PUNCT
cblr-1782	828	98	item	item	NOUN
cblr-1782	828	99	404(a	404(a	NOUN
cblr-1782	828	100	)	)	PUNCT
cblr-1782	828	101	allows	allow	VERB
cblr-1782	828	102	the	the	DET
cblr-1782	828	103	ordinary	ordinary	ADJ
cblr-1782	828	104	course	course	NOUN
cblr-1782	828	105	of	of	ADP
cblr-1782	828	106	business	business	NOUN
cblr-1782	828	107	exception	exception	NOUN
cblr-1782	828	108	only	only	ADV
cblr-1782	828	109	in	in	ADP
cblr-1782	828	110	the	the	DET
cblr-1782	828	111	context	context	NOUN
cblr-1782	828	112	of	of	ADP
cblr-1782	828	113	indebtedness.115	indebtedness.115	PROPN
cblr-1782	828	114	ford	ford	PROPN
cblr-1782	828	115	motor	motor	PROPN
cblr-1782	828	116	co.	co.	PROPN
cblr-1782	828	117	,	,	PUNCT
cblr-1782	828	118	definitive	definitive	ADJ
cblr-1782	828	119	proxy	proxy	ADJ
cblr-1782	828	120	statement	statement	NOUN
cblr-1782	828	121	(	(	PUNCT
cblr-1782	828	122	schedule	schedule	NOUN
cblr-1782	828	123	14a	14a	NOUN
cblr-1782	828	124	)	)	PUNCT
cblr-1782	828	125	32	32	NUM
cblr-1782	828	126	(	(	PUNCT
cblr-1782	828	127	mar	mar	PROPN
cblr-1782	828	128	.	.	PROPN
cblr-1782	828	129	30	30	NUM
cblr-1782	828	130	,	,	PUNCT
cblr-1782	828	131	2012	2012	NUM
cblr-1782	828	132	)	)	PUNCT
cblr-1782	828	133	(	(	PUNCT
cblr-1782	828	134	emphasis	emphasis	NOUN
cblr-1782	828	135	added	add	VERB
cblr-1782	828	136	)	)	PUNCT
cblr-1782	828	137	.	.	PUNCT
cblr-1782	829	1	114	114	NUM
cblr-1782	829	2	one	one	NUM
cblr-1782	829	3	reason	reason	NOUN
cblr-1782	829	4	for	for	ADP
cblr-1782	829	5	the	the	DET
cblr-1782	829	6	frequent	frequent	ADJ
cblr-1782	829	7	use	use	NOUN
cblr-1782	829	8	of	of	ADP
cblr-1782	829	9	“	"	PUNCT
cblr-1782	829	10	ordinary	ordinary	ADJ
cblr-1782	829	11	course	course	NOUN
cblr-1782	829	12	of	of	ADP
cblr-1782	829	13	business	business	NOUN
cblr-1782	829	14	”	"	PUNCT
cblr-1782	829	15	for	for	ADP
cblr-1782	829	16	related	related	ADJ
cblr-1782	829	17	party	party	NOUN
cblr-1782	829	18	transactions	transaction	NOUN
cblr-1782	829	19	could	could	AUX
cblr-1782	829	20	be	be	AUX
cblr-1782	829	21	found	find	VERB
cblr-1782	829	22	in	in	ADP
cblr-1782	829	23	the	the	DET
cblr-1782	829	24	principal	principal	ADJ
cblr-1782	829	25	accounting	accounting	NOUN
cblr-1782	829	26	rule	rule	NOUN
cblr-1782	829	27	that	that	PRON
cblr-1782	829	28	allows	allow	VERB
cblr-1782	829	29	“	"	PUNCT
cblr-1782	829	30	ordinary	ordinary	ADJ
cblr-1782	829	31	course	course	NOUN
cblr-1782	829	32	of	of	ADP
cblr-1782	829	33	business	business	NOUN
cblr-1782	829	34	”	"	PUNCT
cblr-1782	829	35	exceptions	exception	NOUN
cblr-1782	829	36	.	.	PUNCT
cblr-1782	830	1	see	see	VERB
cblr-1782	830	2	fin	fin	NOUN
cblr-1782	830	3	.	.	PUNCT
cblr-1782	831	1	accounting	accounting	NOUN
cblr-1782	831	2	standards	standard	NOUN
cblr-1782	831	3	bd	bd	PROPN
cblr-1782	831	4	.	.	PROPN
cblr-1782	831	5	,	,	PUNCT
cblr-1782	831	6	statement	statement	NOUN
cblr-1782	831	7	of	of	ADP
cblr-1782	831	8	financial	financial	ADJ
cblr-1782	831	9	accounting	accounting	NOUN
cblr-1782	831	10	standards	standard	NOUN
cblr-1782	831	11	no.57	no.57	PROPN
cblr-1782	831	12	(	(	PUNCT
cblr-1782	831	13	1982	1982	NUM
cblr-1782	831	14	)	)	PUNCT
cblr-1782	831	15	,	,	PUNCT
cblr-1782	831	16	available	available	ADJ
cblr-1782	831	17	at	at	ADP
cblr-1782	831	18	http://perma.cc/l7xa-jshy	http://perma.cc/l7xa-jshy	ADJ
cblr-1782	831	19	.	.	PUNCT
cblr-1782	832	1	even	even	ADV
cblr-1782	832	2	in	in	ADP
cblr-1782	832	3	the	the	DET
cblr-1782	832	4	context	context	NOUN
cblr-1782	832	5	of	of	ADP
cblr-1782	832	6	accounting	accounting	NOUN
cblr-1782	832	7	disclosures	disclosure	NOUN
cblr-1782	832	8	,	,	PUNCT
cblr-1782	832	9	the	the	DET
cblr-1782	832	10	“	"	PUNCT
cblr-1782	832	11	ordinary	ordinary	ADJ
cblr-1782	832	12	course	course	NOUN
cblr-1782	832	13	of	of	ADP
cblr-1782	832	14	business	business	NOUN
cblr-1782	832	15	”	"	PUNCT
cblr-1782	832	16	exception	exception	NOUN
cblr-1782	832	17	is	be	AUX
cblr-1782	832	18	criticized	criticize	VERB
cblr-1782	832	19	for	for	ADP
cblr-1782	832	20	making	make	VERB
cblr-1782	832	21	the	the	DET
cblr-1782	832	22	disclosure	disclosure	NOUN
cblr-1782	832	23	of	of	ADP
cblr-1782	832	24	material	material	NOUN
cblr-1782	832	25	related	relate	VERB
cblr-1782	832	26	party	party	NOUN
cblr-1782	832	27	transactions	transaction	NOUN
cblr-1782	832	28	“	"	PUNCT
cblr-1782	832	29	often	often	ADV
cblr-1782	832	30	weak	weak	ADJ
cblr-1782	832	31	or	or	CCONJ
cblr-1782	832	32	absent	absent	ADJ
cblr-1782	832	33	.	.	PUNCT
cblr-1782	832	34	”	"	PUNCT
cblr-1782	833	1	see	see	VERB
cblr-1782	833	2	vladimir	vladimir	PROPN
cblr-1782	833	3	atanasov	atanasov	PROPN
cblr-1782	833	4	,	,	PUNCT
cblr-1782	833	5	bernard	bernard	PROPN
cblr-1782	833	6	black	black	PROPN
cblr-1782	833	7	&	&	CCONJ
cblr-1782	833	8	conrad	conrad	PROPN
cblr-1782	833	9	s.	s.	PROPN
cblr-1782	833	10	ciccotello	ciccotello	PROPN
cblr-1782	833	11	,	,	PUNCT
cblr-1782	833	12	law	law	NOUN
cblr-1782	833	13	and	and	CCONJ
cblr-1782	833	14	tunneling	tunneling	NOUN
cblr-1782	833	15	,	,	PUNCT
cblr-1782	833	16	37	37	NUM
cblr-1782	833	17	j.	j.	PROPN
cblr-1782	833	18	corp	corp	PROPN
cblr-1782	833	19	.	.	PROPN
cblr-1782	833	20	l.	l.	PROPN
cblr-1782	833	21	1	1	NUM
cblr-1782	833	22	,	,	PUNCT
cblr-1782	833	23	14	14	NUM
cblr-1782	833	24	(	(	PUNCT
cblr-1782	833	25	2011	2011	NUM
cblr-1782	833	26	)	)	PUNCT
cblr-1782	833	27	.	.	PUNCT
cblr-1782	834	1	115	115	NUM
cblr-1782	834	2	17	17	NUM
cblr-1782	834	3	c.f.r	c.f.r	NOUN
cblr-1782	834	4	.	.	PUNCT
cblr-1782	835	1	229.404(a	229.404(a	NUM
cblr-1782	835	2	)	)	PUNCT
cblr-1782	835	3	(	(	PUNCT
cblr-1782	835	4	2012	2012	NUM
cblr-1782	835	5	)	)	PUNCT
cblr-1782	835	6	.	.	PUNCT
cblr-1782	836	1	min	min	NOUN
cblr-1782	836	2	–	–	PUNCT
cblr-1782	836	3	final	final	ADJ
cblr-1782	836	4	no	no	NOUN
cblr-1782	836	5	.	.	PUNCT
cblr-1782	837	1	3:663	3:663	NUM
cblr-1782	837	2	]	]	X
cblr-1782	837	3	cooperative	cooperative	ADJ
cblr-1782	837	4	policing	policing	NOUN
cblr-1782	837	5	of	of	ADP
cblr-1782	837	6	rpts	rpt	NOUN
cblr-1782	837	7	723	723	NUM
cblr-1782	837	8	furthermore	furthermore	ADV
cblr-1782	837	9	,	,	PUNCT
cblr-1782	837	10	the	the	DET
cblr-1782	837	11	sec	sec	PROPN
cblr-1782	837	12	rejected	reject	VERB
cblr-1782	837	13	commenters	commenter	NOUN
cblr-1782	837	14	’	'	PUNCT
cblr-1782	837	15	requests	request	NOUN
cblr-1782	837	16	to	to	PART
cblr-1782	837	17	create	create	VERB
cblr-1782	837	18	an	an	DET
cblr-1782	837	19	express	express	ADJ
cblr-1782	837	20	ordinary	ordinary	ADJ
cblr-1782	837	21	course	course	NOUN
cblr-1782	837	22	of	of	ADP
cblr-1782	837	23	business	business	NOUN
cblr-1782	837	24	disclosure	disclosure	NOUN
cblr-1782	837	25	exception.116	exception.116	INTJ
cblr-1782	837	26	while	while	SCONJ
cblr-1782	837	27	this	this	PRON
cblr-1782	837	28	may	may	AUX
cblr-1782	837	29	make	make	VERB
cblr-1782	837	30	it	it	PRON
cblr-1782	837	31	seem	seem	VERB
cblr-1782	837	32	as	as	SCONJ
cblr-1782	837	33	if	if	SCONJ
cblr-1782	837	34	the	the	DET
cblr-1782	837	35	use	use	NOUN
cblr-1782	837	36	of	of	ADP
cblr-1782	837	37	the	the	DET
cblr-1782	837	38	“	"	PUNCT
cblr-1782	837	39	ordinary	ordinary	ADJ
cblr-1782	837	40	course	course	NOUN
cblr-1782	837	41	of	of	ADP
cblr-1782	837	42	business	business	NOUN
cblr-1782	837	43	”	"	PUNCT
cblr-1782	837	44	exception	exception	NOUN
cblr-1782	837	45	in	in	ADP
cblr-1782	837	46	items	item	NOUN
cblr-1782	837	47	404(a	404(a	NOUN
cblr-1782	837	48	)	)	PUNCT
cblr-1782	837	49	and	and	CCONJ
cblr-1782	837	50	407(a)(3	407(a)(3	NOUN
cblr-1782	837	51	)	)	PUNCT
cblr-1782	837	52	is	be	AUX
cblr-1782	837	53	unjustified	unjustified	ADJ
cblr-1782	837	54	,	,	PUNCT
cblr-1782	837	55	the	the	DET
cblr-1782	837	56	sec	sec	PROPN
cblr-1782	837	57	seems	seem	VERB
cblr-1782	837	58	to	to	PART
cblr-1782	837	59	have	have	AUX
cblr-1782	837	60	taken	take	VERB
cblr-1782	837	61	a	a	DET
cblr-1782	837	62	somewhat	somewhat	ADV
cblr-1782	837	63	inconsistent	inconsistent	ADJ
cblr-1782	837	64	position	position	NOUN
cblr-1782	837	65	,	,	PUNCT
cblr-1782	837	66	despite	despite	SCONJ
cblr-1782	837	67	its	its	PRON
cblr-1782	837	68	express	express	ADJ
cblr-1782	837	69	rejection	rejection	NOUN
cblr-1782	837	70	of	of	ADP
cblr-1782	837	71	the	the	DET
cblr-1782	837	72	commenters	commenter	NOUN
cblr-1782	837	73	’	'	PUNCT
cblr-1782	837	74	requests	request	NOUN
cblr-1782	837	75	.	.	PUNCT
cblr-1782	838	1	according	accord	VERB
cblr-1782	838	2	to	to	ADP
cblr-1782	838	3	the	the	DET
cblr-1782	838	4	sec	sec	PROPN
cblr-1782	838	5	:	:	PUNCT
cblr-1782	838	6	we	we	PRON
cblr-1782	838	7	note	note	VERB
cblr-1782	838	8	that	that	SCONJ
cblr-1782	838	9	whether	whether	SCONJ
cblr-1782	838	10	a	a	DET
cblr-1782	838	11	transaction	transaction	NOUN
cblr-1782	838	12	which	which	PRON
cblr-1782	838	13	was	be	AUX
cblr-1782	838	14	not	not	PART
cblr-1782	838	15	material	material	ADJ
cblr-1782	838	16	to	to	ADP
cblr-1782	838	17	the	the	DET
cblr-1782	838	18	company	company	NOUN
cblr-1782	838	19	or	or	CCONJ
cblr-1782	838	20	the	the	DET
cblr-1782	838	21	other	other	ADJ
cblr-1782	838	22	entity	entity	NOUN
cblr-1782	838	23	involved	involve	VERB
cblr-1782	838	24	and	and	CCONJ
cblr-1782	838	25	which	which	PRON
cblr-1782	838	26	was	be	AUX
cblr-1782	838	27	undertaken	undertake	VERB
cblr-1782	838	28	in	in	ADP
cblr-1782	838	29	the	the	DET
cblr-1782	838	30	ordinary	ordinary	ADJ
cblr-1782	838	31	course	course	NOUN
cblr-1782	838	32	of	of	ADP
cblr-1782	838	33	business	business	NOUN
cblr-1782	838	34	of	of	ADP
cblr-1782	838	35	the	the	DET
cblr-1782	838	36	company	company	NOUN
cblr-1782	838	37	and	and	CCONJ
cblr-1782	838	38	on	on	ADP
cblr-1782	838	39	the	the	DET
cblr-1782	838	40	same	same	ADJ
cblr-1782	838	41	terms	term	NOUN
cblr-1782	838	42	that	that	SCONJ
cblr-1782	838	43	the	the	DET
cblr-1782	838	44	company	company	NOUN
cblr-1782	838	45	offers	offer	VERB
cblr-1782	838	46	generally	generally	ADV
cblr-1782	838	47	in	in	ADP
cblr-1782	838	48	transactions	transaction	NOUN
cblr-1782	838	49	with	with	ADP
cblr-1782	838	50	persons	person	NOUN
cblr-1782	838	51	who	who	PRON
cblr-1782	838	52	are	be	AUX
cblr-1782	838	53	not	not	PART
cblr-1782	838	54	related	related	ADJ
cblr-1782	838	55	persons	person	NOUN
cblr-1782	838	56	,	,	PUNCT
cblr-1782	838	57	are	be	AUX
cblr-1782	838	58	factors	factor	NOUN
cblr-1782	838	59	that	that	PRON
cblr-1782	838	60	could	could	AUX
cblr-1782	838	61	be	be	AUX
cblr-1782	838	62	taken	take	VERB
cblr-1782	838	63	into	into	ADP
cblr-1782	838	64	consideration	consideration	NOUN
cblr-1782	838	65	when	when	SCONJ
cblr-1782	838	66	performing	perform	VERB
cblr-1782	838	67	the	the	DET
cblr-1782	838	68	materiality	materiality	NOUN
cblr-1782	838	69	analysis	analysis	NOUN
cblr-1782	838	70	for	for	ADP
cblr-1782	838	71	determining	determine	VERB
cblr-1782	838	72	whether	whether	SCONJ
cblr-1782	838	73	disclosure	disclosure	NOUN
cblr-1782	838	74	is	be	AUX
cblr-1782	838	75	required	require	VERB
cblr-1782	838	76	under	under	ADP
cblr-1782	838	77	the	the	DET
cblr-1782	838	78	principle	principle	NOUN
cblr-1782	838	79	for	for	ADP
cblr-1782	838	80	disclosure.117	disclosure.117	VERB
cblr-1782	838	81	one	one	NUM
cblr-1782	838	82	possible	possible	ADJ
cblr-1782	838	83	interpretation	interpretation	NOUN
cblr-1782	838	84	of	of	ADP
cblr-1782	838	85	the	the	DET
cblr-1782	838	86	sec	sec	PROPN
cblr-1782	838	87	’s	’s	PART
cblr-1782	838	88	instructions	instruction	NOUN
cblr-1782	838	89	is	be	AUX
cblr-1782	838	90	that	that	SCONJ
cblr-1782	838	91	although	although	SCONJ
cblr-1782	838	92	the	the	DET
cblr-1782	838	93	sec	sec	PROPN
cblr-1782	838	94	has	have	AUX
cblr-1782	838	95	rejected	reject	VERB
cblr-1782	838	96	an	an	DET
cblr-1782	838	97	ordinary	ordinary	ADJ
cblr-1782	838	98	course	course	NOUN
cblr-1782	838	99	of	of	ADP
cblr-1782	838	100	business	business	NOUN
cblr-1782	838	101	exception	exception	NOUN
cblr-1782	838	102	,	,	PUNCT
cblr-1782	838	103	a	a	DET
cblr-1782	838	104	company	company	NOUN
cblr-1782	838	105	could	could	AUX
cblr-1782	838	106	consider	consider	VERB
cblr-1782	838	107	(	(	PUNCT
cblr-1782	838	108	1	1	X
cblr-1782	838	109	)	)	PUNCT
cblr-1782	838	110	whether	whether	SCONJ
cblr-1782	838	111	a	a	DET
cblr-1782	838	112	116	116	NUM
cblr-1782	838	113	related	relate	VERB
cblr-1782	838	114	person	person	NOUN
cblr-1782	838	115	disclosure	disclosure	NOUN
cblr-1782	838	116	,	,	PUNCT
cblr-1782	838	117	sec	sec	PROPN
cblr-1782	838	118	exchange	exchange	PROPN
cblr-1782	838	119	act	act	PROPN
cblr-1782	838	120	release	release	VERB
cblr-1782	838	121	no	no	PRON
cblr-1782	838	122	.	.	NOUN
cblr-1782	838	123	338732a	338732a	NUM
cblr-1782	838	124	,	,	PUNCT
cblr-1782	838	125	165–66	165–66	PROPN
cblr-1782	838	126	(	(	PUNCT
cblr-1782	838	127	nov	nov	PROPN
cblr-1782	838	128	.	.	PROPN
cblr-1782	838	129	7	7	NUM
cblr-1782	838	130	,	,	PUNCT
cblr-1782	838	131	2006	2006	NUM
cblr-1782	838	132	)	)	PUNCT
cblr-1782	838	133	.	.	PUNCT
cblr-1782	839	1	this	this	DET
cblr-1782	839	2	release	release	NOUN
cblr-1782	839	3	states	state	NOUN
cblr-1782	839	4	:	:	PUNCT
cblr-1782	839	5	some	some	DET
cblr-1782	839	6	commenters	commenter	NOUN
cblr-1782	839	7	requested	request	VERB
cblr-1782	839	8	that	that	SCONJ
cblr-1782	839	9	we	we	PRON
cblr-1782	839	10	create	create	VERB
cblr-1782	839	11	a	a	DET
cblr-1782	839	12	new	new	ADJ
cblr-1782	839	13	exception	exception	NOUN
cblr-1782	839	14	for	for	ADP
cblr-1782	839	15	transactions	transaction	NOUN
cblr-1782	839	16	undertaken	undertake	VERB
cblr-1782	839	17	in	in	ADP
cblr-1782	839	18	the	the	DET
cblr-1782	839	19	ordinary	ordinary	ADJ
cblr-1782	839	20	course	course	NOUN
cblr-1782	839	21	of	of	ADP
cblr-1782	839	22	business	business	NOUN
cblr-1782	839	23	of	of	ADP
cblr-1782	839	24	the	the	DET
cblr-1782	839	25	company	company	NOUN
cblr-1782	839	26	and	and	CCONJ
cblr-1782	839	27	conducted	conduct	VERB
cblr-1782	839	28	on	on	ADP
cblr-1782	839	29	the	the	DET
cblr-1782	839	30	same	same	ADJ
cblr-1782	839	31	terms	term	NOUN
cblr-1782	839	32	that	that	SCONJ
cblr-1782	839	33	the	the	DET
cblr-1782	839	34	company	company	NOUN
cblr-1782	839	35	offers	offer	VERB
cblr-1782	839	36	generally	generally	ADV
cblr-1782	839	37	in	in	ADP
cblr-1782	839	38	transactions	transaction	NOUN
cblr-1782	839	39	with	with	ADP
cblr-1782	839	40	persons	person	NOUN
cblr-1782	839	41	who	who	PRON
cblr-1782	839	42	are	be	AUX
cblr-1782	839	43	not	not	PART
cblr-1782	839	44	related	related	ADJ
cblr-1782	839	45	persons	person	NOUN
cblr-1782	839	46	.	.	PUNCT
cblr-1782	840	1	former	former	ADJ
cblr-1782	840	2	item	item	NOUN
cblr-1782	840	3	404(a	404(a	PROPN
cblr-1782	840	4	)	)	PUNCT
cblr-1782	840	5	did	do	AUX
cblr-1782	840	6	not	not	PART
cblr-1782	840	7	include	include	VERB
cblr-1782	840	8	such	such	DET
cblr-1782	840	9	an	an	DET
cblr-1782	840	10	“	"	PUNCT
cblr-1782	840	11	ordinary	ordinary	ADJ
cblr-1782	840	12	course	course	NOUN
cblr-1782	840	13	of	of	ADP
cblr-1782	840	14	business	business	NOUN
cblr-1782	840	15	”	"	PUNCT
cblr-1782	840	16	disclosure	disclosure	NOUN
cblr-1782	840	17	exception	exception	NOUN
cblr-1782	840	18	,	,	PUNCT
cblr-1782	840	19	and	and	CCONJ
cblr-1782	840	20	we	we	PRON
cblr-1782	840	21	are	be	AUX
cblr-1782	840	22	not	not	PART
cblr-1782	840	23	persuaded	persuade	VERB
cblr-1782	840	24	that	that	SCONJ
cblr-1782	840	25	it	it	PRON
cblr-1782	840	26	should	should	AUX
cblr-1782	840	27	be	be	AUX
cblr-1782	840	28	expanded	expand	VERB
cblr-1782	840	29	to	to	PART
cblr-1782	840	30	include	include	VERB
cblr-1782	840	31	one	one	NUM
cblr-1782	840	32	.	.	PUNCT
cblr-1782	841	1	in	in	ADP
cblr-1782	841	2	this	this	DET
cblr-1782	841	3	regard	regard	NOUN
cblr-1782	841	4	,	,	PUNCT
cblr-1782	841	5	we	we	PRON
cblr-1782	841	6	note	note	VERB
cblr-1782	841	7	that	that	SCONJ
cblr-1782	841	8	transactions	transaction	NOUN
cblr-1782	841	9	which	which	PRON
cblr-1782	841	10	should	should	AUX
cblr-1782	841	11	properly	properly	ADV
cblr-1782	841	12	be	be	AUX
cblr-1782	841	13	disclosed	disclose	VERB
cblr-1782	841	14	under	under	ADP
cblr-1782	841	15	item	item	NOUN
cblr-1782	841	16	404(a	404(a	PROPN
cblr-1782	841	17	)	)	PUNCT
cblr-1782	841	18	might	might	AUX
cblr-1782	841	19	be	be	AUX
cblr-1782	841	20	excluded	exclude	VERB
cblr-1782	841	21	under	under	ADP
cblr-1782	841	22	an	an	DET
cblr-1782	841	23	ordinary	ordinary	ADJ
cblr-1782	841	24	course	course	NOUN
cblr-1782	841	25	of	of	ADP
cblr-1782	841	26	business	business	NOUN
cblr-1782	841	27	exception	exception	NOUN
cblr-1782	841	28	,	,	PUNCT
cblr-1782	841	29	such	such	ADJ
cblr-1782	841	30	as	as	ADP
cblr-1782	841	31	employment	employment	NOUN
cblr-1782	841	32	of	of	ADP
cblr-1782	841	33	immediate	immediate	ADJ
cblr-1782	841	34	family	family	NOUN
cblr-1782	841	35	members	member	NOUN
cblr-1782	841	36	of	of	ADP
cblr-1782	841	37	officers	officer	NOUN
cblr-1782	841	38	and	and	CCONJ
cblr-1782	841	39	directors	director	NOUN
cblr-1782	841	40	.	.	PUNCT
cblr-1782	842	1	i	i	PRON
cblr-1782	842	2	d.	d.	PROPN
cblr-1782	842	3	117	117	NUM
cblr-1782	842	4	i	i	PROPN
cblr-1782	842	5	d.	d.	PROPN
cblr-1782	842	6	min	min	PROPN
cblr-1782	842	7	–	–	PUNCT
cblr-1782	842	8	final	final	ADJ
cblr-1782	842	9	724	724	NUM
cblr-1782	842	10	columbia	columbia	PROPN
cblr-1782	842	11	business	business	NOUN
cblr-1782	842	12	law	law	PROPN
cblr-1782	842	13	review	review	NOUN
cblr-1782	842	14	[	[	X
cblr-1782	842	15	vol	vol	NOUN
cblr-1782	842	16	.	.	PUNCT
cblr-1782	842	17	2014	2014	NUM
cblr-1782	842	18	transaction	transaction	NOUN
cblr-1782	842	19	was	be	AUX
cblr-1782	842	20	material118	material118	PROPN
cblr-1782	842	21	and	and	CCONJ
cblr-1782	842	22	(	(	PUNCT
cblr-1782	842	23	2	2	X
cblr-1782	842	24	)	)	PUNCT
cblr-1782	842	25	whether	whether	SCONJ
cblr-1782	842	26	a	a	DET
cblr-1782	842	27	transaction	transaction	NOUN
cblr-1782	842	28	was	be	AUX
cblr-1782	842	29	in	in	ADP
cblr-1782	842	30	the	the	DET
cblr-1782	842	31	ordinary	ordinary	ADJ
cblr-1782	842	32	course	course	NOUN
cblr-1782	842	33	of	of	ADP
cblr-1782	842	34	business	business	NOUN
cblr-1782	842	35	and	and	CCONJ
cblr-1782	842	36	at	at	ADP
cblr-1782	842	37	arm	arm	NOUN
cblr-1782	842	38	’s	’s	PART
cblr-1782	842	39	length	length	NOUN
cblr-1782	842	40	,	,	PUNCT
cblr-1782	842	41	to	to	PART
cblr-1782	842	42	determine	determine	VERB
cblr-1782	842	43	the	the	DET
cblr-1782	842	44	materiality	materiality	NOUN
cblr-1782	842	45	of	of	ADP
cblr-1782	842	46	the	the	DET
cblr-1782	842	47	transaction	transaction	NOUN
cblr-1782	842	48	.	.	PUNCT
cblr-1782	843	1	at	at	ADP
cblr-1782	843	2	least	least	ADJ
cblr-1782	843	3	in	in	ADP
cblr-1782	843	4	theory	theory	NOUN
cblr-1782	843	5	,	,	PUNCT
cblr-1782	843	6	the	the	DET
cblr-1782	843	7	fact	fact	NOUN
cblr-1782	843	8	that	that	SCONJ
cblr-1782	843	9	a	a	DET
cblr-1782	843	10	related	relate	VERB
cblr-1782	843	11	party	party	NOUN
cblr-1782	843	12	transaction	transaction	NOUN
cblr-1782	843	13	is	be	AUX
cblr-1782	843	14	in	in	ADP
cblr-1782	843	15	the	the	DET
cblr-1782	843	16	“	"	PUNCT
cblr-1782	843	17	ordinary	ordinary	ADJ
cblr-1782	843	18	course	course	NOUN
cblr-1782	843	19	of	of	ADP
cblr-1782	843	20	business	business	NOUN
cblr-1782	843	21	”	"	PUNCT
cblr-1782	843	22	of	of	ADP
cblr-1782	843	23	the	the	DET
cblr-1782	843	24	company	company	NOUN
cblr-1782	843	25	should	should	AUX
cblr-1782	843	26	not	not	PART
cblr-1782	843	27	entitle	entitle	VERB
cblr-1782	843	28	the	the	DET
cblr-1782	843	29	company	company	NOUN
cblr-1782	843	30	to	to	PART
cblr-1782	843	31	completely	completely	ADV
cblr-1782	843	32	avoid	avoid	VERB
cblr-1782	843	33	disclosure	disclosure	NOUN
cblr-1782	843	34	obligations	obligation	NOUN
cblr-1782	843	35	.	.	PUNCT
cblr-1782	844	1	that	that	SCONJ
cblr-1782	844	2	a	a	DET
cblr-1782	844	3	transaction	transaction	NOUN
cblr-1782	844	4	is	be	AUX
cblr-1782	844	5	in	in	ADP
cblr-1782	844	6	the	the	DET
cblr-1782	844	7	ordinary	ordinary	ADJ
cblr-1782	844	8	course	course	NOUN
cblr-1782	844	9	of	of	ADP
cblr-1782	844	10	business	business	NOUN
cblr-1782	844	11	of	of	ADP
cblr-1782	844	12	the	the	DET
cblr-1782	844	13	company	company	NOUN
cblr-1782	844	14	,	,	PUNCT
cblr-1782	844	15	for	for	ADP
cblr-1782	844	16	instance	instance	NOUN
cblr-1782	844	17	a	a	DET
cblr-1782	844	18	typical	typical	ADJ
cblr-1782	844	19	sale	sale	NOUN
cblr-1782	844	20	and	and	CCONJ
cblr-1782	844	21	purchase	purchase	NOUN
cblr-1782	844	22	transaction	transaction	NOUN
cblr-1782	844	23	,	,	PUNCT
cblr-1782	844	24	does	do	AUX
cblr-1782	844	25	not	not	PART
cblr-1782	844	26	necessarily	necessarily	ADV
cblr-1782	844	27	imply	imply	VERB
cblr-1782	844	28	that	that	SCONJ
cblr-1782	844	29	it	it	PRON
cblr-1782	844	30	is	be	AUX
cblr-1782	844	31	insignificant	insignificant	ADJ
cblr-1782	844	32	to	to	ADP
cblr-1782	844	33	the	the	DET
cblr-1782	844	34	transacting	transact	VERB
cblr-1782	844	35	parties	party	NOUN
cblr-1782	844	36	or	or	CCONJ
cblr-1782	844	37	to	to	ADP
cblr-1782	844	38	the	the	DET
cblr-1782	844	39	shareholders	shareholder	NOUN
cblr-1782	844	40	.	.	PUNCT
cblr-1782	845	1	presumably	presumably	ADV
cblr-1782	845	2	,	,	PUNCT
cblr-1782	845	3	the	the	DET
cblr-1782	845	4	shareholders	shareholder	NOUN
cblr-1782	845	5	would	would	AUX
cblr-1782	845	6	still	still	ADV
cblr-1782	845	7	want	want	VERB
cblr-1782	845	8	to	to	PART
cblr-1782	845	9	know	know	VERB
cblr-1782	845	10	about	about	ADP
cblr-1782	845	11	any	any	DET
cblr-1782	845	12	related	relate	VERB
cblr-1782	845	13	party	party	NOUN
cblr-1782	845	14	transaction	transaction	NOUN
cblr-1782	845	15	involving	involve	VERB
cblr-1782	845	16	a	a	DET
cblr-1782	845	17	significant	significant	ADJ
cblr-1782	845	18	dollar	dollar	NOUN
cblr-1782	845	19	amount	amount	NOUN
cblr-1782	845	20	between	between	ADP
cblr-1782	845	21	a	a	DET
cblr-1782	845	22	company	company	NOUN
cblr-1782	845	23	and	and	CCONJ
cblr-1782	845	24	its	its	PRON
cblr-1782	845	25	directors	director	NOUN
cblr-1782	845	26	or	or	CCONJ
cblr-1782	845	27	officers.119	officers.119	PRON
cblr-1782	845	28	accordingly	accordingly	ADV
cblr-1782	845	29	,	,	PUNCT
cblr-1782	845	30	whether	whether	SCONJ
cblr-1782	845	31	or	or	CCONJ
cblr-1782	845	32	not	not	PART
cblr-1782	845	33	a	a	DET
cblr-1782	845	34	certain	certain	ADJ
cblr-1782	845	35	transaction	transaction	NOUN
cblr-1782	845	36	is	be	AUX
cblr-1782	845	37	“	"	PUNCT
cblr-1782	845	38	material	material	NOUN
cblr-1782	845	39	”	"	PUNCT
cblr-1782	845	40	should	should	AUX
cblr-1782	845	41	be	be	AUX
cblr-1782	845	42	affected	affect	VERB
cblr-1782	845	43	not	not	PART
cblr-1782	845	44	only	only	ADV
cblr-1782	845	45	by	by	ADP
cblr-1782	845	46	whether	whether	SCONJ
cblr-1782	845	47	the	the	DET
cblr-1782	845	48	transaction	transaction	NOUN
cblr-1782	845	49	is	be	AUX
cblr-1782	845	50	in	in	ADP
cblr-1782	845	51	the	the	DET
cblr-1782	845	52	“	"	PUNCT
cblr-1782	845	53	ordinary	ordinary	ADJ
cblr-1782	845	54	course	course	NOUN
cblr-1782	845	55	of	of	ADP
cblr-1782	845	56	business	business	NOUN
cblr-1782	845	57	”	"	PUNCT
cblr-1782	845	58	but	but	CCONJ
cblr-1782	845	59	also	also	ADV
cblr-1782	845	60	whether	whether	SCONJ
cblr-1782	845	61	it	it	PRON
cblr-1782	845	62	may	may	AUX
cblr-1782	845	63	have	have	VERB
cblr-1782	845	64	a	a	DET
cblr-1782	845	65	significant	significant	ADJ
cblr-1782	845	66	effect	effect	NOUN
cblr-1782	845	67	on	on	ADP
cblr-1782	845	68	the	the	DET
cblr-1782	845	69	company	company	NOUN
cblr-1782	845	70	,	,	PUNCT
cblr-1782	845	71	e.g.	e.g.	ADV
cblr-1782	845	72	,	,	PUNCT
cblr-1782	845	73	the	the	DET
cblr-1782	845	74	size	size	NOUN
cblr-1782	845	75	of	of	ADP
cblr-1782	845	76	the	the	DET
cblr-1782	845	77	transaction	transaction	NOUN
cblr-1782	845	78	.	.	PUNCT
cblr-1782	846	1	in	in	ADP
cblr-1782	846	2	that	that	DET
cblr-1782	846	3	sense	sense	NOUN
cblr-1782	846	4	,	,	PUNCT
cblr-1782	846	5	the	the	DET
cblr-1782	846	6	sec	sec	PROPN
cblr-1782	846	7	’s	’s	PART
cblr-1782	846	8	refusal	refusal	NOUN
cblr-1782	846	9	to	to	PART
cblr-1782	846	10	create	create	VERB
cblr-1782	846	11	an	an	DET
cblr-1782	846	12	express	express	ADJ
cblr-1782	846	13	“	"	PUNCT
cblr-1782	846	14	ordinary	ordinary	ADJ
cblr-1782	846	15	course	course	NOUN
cblr-1782	846	16	of	of	ADP
cblr-1782	846	17	business	business	NOUN
cblr-1782	846	18	”	"	PUNCT
cblr-1782	846	19	exception	exception	NOUN
cblr-1782	846	20	seems	seem	VERB
cblr-1782	846	21	to	to	PART
cblr-1782	846	22	make	make	VERB
cblr-1782	846	23	sense	sense	NOUN
cblr-1782	846	24	.	.	PUNCT
cblr-1782	847	1	at	at	ADP
cblr-1782	847	2	the	the	DET
cblr-1782	847	3	same	same	ADJ
cblr-1782	847	4	time	time	NOUN
cblr-1782	847	5	,	,	PUNCT
cblr-1782	847	6	the	the	DET
cblr-1782	847	7	fact	fact	NOUN
cblr-1782	847	8	that	that	SCONJ
cblr-1782	847	9	the	the	DET
cblr-1782	847	10	“	"	PUNCT
cblr-1782	847	11	ordinary	ordinary	ADJ
cblr-1782	847	12	course	course	NOUN
cblr-1782	847	13	of	of	ADP
cblr-1782	847	14	business	business	NOUN
cblr-1782	847	15	”	"	PUNCT
cblr-1782	847	16	exception	exception	NOUN
cblr-1782	847	17	is	be	AUX
cblr-1782	847	18	being	be	AUX
cblr-1782	847	19	used	use	VERB
cblr-1782	847	20	with	with	ADP
cblr-1782	847	21	such	such	ADJ
cblr-1782	847	22	frequency	frequency	NOUN
cblr-1782	847	23	raises	raise	VERB
cblr-1782	847	24	some	some	DET
cblr-1782	847	25	concern	concern	NOUN
cblr-1782	847	26	about	about	ADP
cblr-1782	847	27	whether	whether	SCONJ
cblr-1782	847	28	the	the	DET
cblr-1782	847	29	exception	exception	NOUN
cblr-1782	847	30	is	be	AUX
cblr-1782	847	31	being	be	AUX
cblr-1782	847	32	abused	abuse	VERB
cblr-1782	847	33	.	.	PUNCT
cblr-1782	848	1	118	118	NUM
cblr-1782	849	1	i	i	PRON
cblr-1782	849	2	d.	d.	VERB
cblr-1782	849	3	it	it	PRON
cblr-1782	849	4	is	be	AUX
cblr-1782	849	5	possible	possible	ADJ
cblr-1782	849	6	that	that	SCONJ
cblr-1782	849	7	what	what	PRON
cblr-1782	849	8	the	the	DET
cblr-1782	849	9	sec	sec	PROPN
cblr-1782	849	10	means	mean	VERB
cblr-1782	849	11	by	by	ADP
cblr-1782	849	12	“	"	PUNCT
cblr-1782	849	13	material	material	NOUN
cblr-1782	849	14	”	"	PUNCT
cblr-1782	849	15	in	in	ADP
cblr-1782	849	16	this	this	DET
cblr-1782	849	17	first	first	ADJ
cblr-1782	849	18	prong	prong	NOUN
cblr-1782	849	19	is	be	AUX
cblr-1782	849	20	not	not	PART
cblr-1782	849	21	“	"	PUNCT
cblr-1782	849	22	material	material	ADJ
cblr-1782	849	23	interest	interest	NOUN
cblr-1782	849	24	”	"	PUNCT
cblr-1782	849	25	but	but	CCONJ
cblr-1782	849	26	“	"	PUNCT
cblr-1782	849	27	size	size	NOUN
cblr-1782	849	28	/	/	SYM
cblr-1782	849	29	magnitude	magnitude	NOUN
cblr-1782	849	30	”	"	PUNCT
cblr-1782	849	31	of	of	ADP
cblr-1782	849	32	the	the	DET
cblr-1782	849	33	transaction	transaction	NOUN
cblr-1782	849	34	.	.	PUNCT
cblr-1782	850	1	119	119	NUM
cblr-1782	850	2	for	for	ADP
cblr-1782	850	3	instance	instance	NOUN
cblr-1782	850	4	,	,	PUNCT
cblr-1782	850	5	hewlett	hewlett	PROPN
cblr-1782	850	6	-	-	PUNCT
cblr-1782	850	7	packard	packard	PROPN
cblr-1782	850	8	’s	’s	PART
cblr-1782	850	9	item	item	NOUN
cblr-1782	850	10	407(a)(3	407(a)(3	NOUN
cblr-1782	850	11	)	)	PUNCT
cblr-1782	850	12	(	(	PUNCT
cblr-1782	850	13	director	director	NOUN
cblr-1782	850	14	independence	independence	NOUN
cblr-1782	850	15	)	)	PUNCT
cblr-1782	850	16	disclosures	disclosure	NOUN
cblr-1782	850	17	read	read	VERB
cblr-1782	850	18	:	:	PUNCT
cblr-1782	850	19	each	each	PRON
cblr-1782	850	20	of	of	ADP
cblr-1782	850	21	mr	mr	PROPN
cblr-1782	850	22	.	.	PROPN
cblr-1782	850	23	andreessen	andreessen	PROPN
cblr-1782	850	24	,	,	PUNCT
cblr-1782	850	25	mr	mr	PROPN
cblr-1782	850	26	.	.	PROPN
cblr-1782	850	27	babbio	babbio	PROPN
cblr-1782	850	28	,	,	PUNCT
cblr-1782	850	29	ms	ms	PROPN
cblr-1782	850	30	.	.	PROPN
cblr-1782	850	31	baldauf	baldauf	PROPN
cblr-1782	850	32	,	,	PUNCT
cblr-1782	850	33	mr	mr	PROPN
cblr-1782	850	34	.	.	PROPN
cblr-1782	850	35	banerji	banerji	PROPN
cblr-1782	850	36	,	,	PUNCT
cblr-1782	850	37	mr	mr	PROPN
cblr-1782	850	38	.	.	PROPN
cblr-1782	850	39	gupta	gupta	PROPN
cblr-1782	850	40	,	,	PUNCT
cblr-1782	850	41	mr	mr	PROPN
cblr-1782	850	42	.	.	PROPN
cblr-1782	850	43	reiner	reiner	PROPN
cblr-1782	850	44	,	,	PUNCT
cblr-1782	850	45	ms	ms	PROPN
cblr-1782	850	46	.	.	PROPN
cblr-1782	850	47	russo	russo	PROPN
cblr-1782	850	48	,	,	PUNCT
cblr-1782	850	49	mr	mr	PROPN
cblr-1782	850	50	.	.	PROPN
cblr-1782	850	51	thompson	thompson	PROPN
cblr-1782	850	52	and	and	CCONJ
cblr-1782	850	53	mr	mr	PROPN
cblr-1782	850	54	.	.	PROPN
cblr-1782	850	55	whitworth	whitworth	PROPN
cblr-1782	850	56	,	,	PUNCT
cblr-1782	850	57	or	or	CCONJ
cblr-1782	850	58	one	one	NUM
cblr-1782	850	59	of	of	ADP
cblr-1782	850	60	their	their	PRON
cblr-1782	850	61	immediate	immediate	ADJ
cblr-1782	850	62	family	family	NOUN
cblr-1782	850	63	members	member	NOUN
cblr-1782	850	64	,	,	PUNCT
cblr-1782	850	65	is	be	AUX
cblr-1782	850	66	a	a	DET
cblr-1782	850	67	non	non	ADJ
cblr-1782	850	68	-	-	ADJ
cblr-1782	850	69	employee	employee	ADJ
cblr-1782	850	70	director	director	NOUN
cblr-1782	850	71	,	,	PUNCT
cblr-1782	850	72	trustee	trustee	NOUN
cblr-1782	850	73	or	or	CCONJ
cblr-1782	850	74	advisory	advisory	ADJ
cblr-1782	850	75	board	board	NOUN
cblr-1782	850	76	member	member	NOUN
cblr-1782	850	77	of	of	ADP
cblr-1782	850	78	another	another	DET
cblr-1782	850	79	company	company	NOUN
cblr-1782	850	80	that	that	PRON
cblr-1782	850	81	did	do	VERB
cblr-1782	850	82	business	business	NOUN
cblr-1782	850	83	with	with	ADP
cblr-1782	850	84	hp	hp	PROPN
cblr-1782	850	85	at	at	ADP
cblr-1782	850	86	some	some	DET
cblr-1782	850	87	time	time	NOUN
cblr-1782	850	88	during	during	ADP
cblr-1782	850	89	the	the	DET
cblr-1782	850	90	past	past	ADJ
cblr-1782	850	91	three	three	NUM
cblr-1782	850	92	fiscal	fiscal	ADJ
cblr-1782	850	93	years	year	NOUN
cblr-1782	850	94	.	.	PUNCT
cblr-1782	851	1	these	these	DET
cblr-1782	851	2	business	business	NOUN
cblr-1782	851	3	relationships	relationship	NOUN
cblr-1782	851	4	were	be	AUX
cblr-1782	851	5	as	as	ADP
cblr-1782	851	6	a	a	DET
cblr-1782	851	7	supplier	supplier	NOUN
cblr-1782	851	8	or	or	CCONJ
cblr-1782	851	9	purchaser	purchaser	NOUN
cblr-1782	851	10	of	of	ADP
cblr-1782	851	11	goods	good	NOUN
cblr-1782	851	12	or	or	CCONJ
cblr-1782	851	13	services	service	NOUN
cblr-1782	851	14	in	in	ADP
cblr-1782	851	15	the	the	DET
cblr-1782	851	16	ordinary	ordinary	ADJ
cblr-1782	851	17	course	course	NOUN
cblr-1782	851	18	of	of	ADP
cblr-1782	851	19	business	business	NOUN
cblr-1782	851	20	.	.	PUNCT
cblr-1782	852	1	this	this	DET
cblr-1782	852	2	disclosure	disclosure	NOUN
cblr-1782	852	3	does	do	AUX
cblr-1782	852	4	not	not	PART
cblr-1782	852	5	provide	provide	VERB
cblr-1782	852	6	any	any	DET
cblr-1782	852	7	information	information	NOUN
cblr-1782	852	8	on	on	ADP
cblr-1782	852	9	the	the	DET
cblr-1782	852	10	frequency	frequency	NOUN
cblr-1782	852	11	or	or	CCONJ
cblr-1782	852	12	size	size	NOUN
cblr-1782	852	13	of	of	ADP
cblr-1782	852	14	the	the	DET
cblr-1782	852	15	transactions	transaction	NOUN
cblr-1782	852	16	that	that	PRON
cblr-1782	852	17	were	be	AUX
cblr-1782	852	18	deemed	deem	VERB
cblr-1782	852	19	immaterial	immaterial	ADJ
cblr-1782	852	20	.	.	PUNCT
cblr-1782	853	1	see	see	VERB
cblr-1782	853	2	hewlett	hewlett	PROPN
cblr-1782	853	3	-	-	PUNCT
cblr-1782	853	4	packard	packard	PROPN
cblr-1782	853	5	co.	co.	PROPN
cblr-1782	853	6	,	,	PUNCT
cblr-1782	853	7	definitive	definitive	ADJ
cblr-1782	853	8	proxy	proxy	ADJ
cblr-1782	853	9	statement	statement	NOUN
cblr-1782	853	10	(	(	PUNCT
cblr-1782	853	11	schedule	schedule	NOUN
cblr-1782	853	12	14a	14a	NOUN
cblr-1782	853	13	)	)	PUNCT
cblr-1782	853	14	22	22	NUM
cblr-1782	853	15	(	(	PUNCT
cblr-1782	853	16	feb	feb	X
cblr-1782	853	17	.	.	PROPN
cblr-1782	853	18	3	3	NUM
cblr-1782	853	19	,	,	PUNCT
cblr-1782	853	20	2012	2012	NUM
cblr-1782	853	21	)	)	PUNCT
cblr-1782	853	22	.	.	PUNCT
cblr-1782	854	1	min	min	NOUN
cblr-1782	854	2	–	–	PUNCT
cblr-1782	854	3	final	final	ADJ
cblr-1782	854	4	no	no	NOUN
cblr-1782	854	5	.	.	PUNCT
cblr-1782	855	1	3:663	3:663	NUM
cblr-1782	855	2	]	]	X
cblr-1782	855	3	cooperative	cooperative	ADJ
cblr-1782	855	4	policing	policing	NOUN
cblr-1782	855	5	of	of	ADP
cblr-1782	855	6	rpts	rpt	NOUN
cblr-1782	855	7	725	725	NUM
cblr-1782	855	8	d.	d.	NOUN
cblr-1782	855	9	related	relate	VERB
cblr-1782	855	10	party	party	NOUN
cblr-1782	855	11	transactions	transaction	NOUN
cblr-1782	855	12	pre	pre	VERB
cblr-1782	855	13	-	-	VERB
cblr-1782	855	14	approved	approve	VERB
cblr-1782	855	15	by	by	ADP
cblr-1782	855	16	internal	internal	ADJ
cblr-1782	855	17	policies	policy	NOUN
cblr-1782	855	18	and	and	CCONJ
cblr-1782	855	19	procedures	procedure	NOUN
cblr-1782	855	20	forty	forty	NUM
cblr-1782	855	21	-	-	PUNCT
cblr-1782	855	22	nine	nine	NUM
cblr-1782	855	23	out	out	ADP
cblr-1782	855	24	of	of	ADP
cblr-1782	855	25	fifty	fifty	NUM
cblr-1782	855	26	sample	sample	NOUN
cblr-1782	855	27	companies	company	NOUN
cblr-1782	855	28	disclosed	disclose	VERB
cblr-1782	855	29	policies	policy	NOUN
cblr-1782	855	30	and	and	CCONJ
cblr-1782	855	31	procedures	procedure	NOUN
cblr-1782	855	32	on	on	ADP
cblr-1782	855	33	related	related	ADJ
cblr-1782	855	34	party	party	NOUN
cblr-1782	855	35	transactions	transaction	NOUN
cblr-1782	855	36	pursuant	pursuant	ADJ
cblr-1782	855	37	to	to	ADP
cblr-1782	855	38	sec	sec	PROPN
cblr-1782	855	39	regulation	regulation	NOUN
cblr-1782	855	40	s	s	PROPN
cblr-1782	855	41	-	-	PUNCT
cblr-1782	855	42	k	k	ADJ
cblr-1782	855	43	item	item	NOUN
cblr-1782	855	44	404(b).120	404(b).120	NUM
cblr-1782	855	45	one	one	NUM
cblr-1782	855	46	notable	notable	ADJ
cblr-1782	855	47	practice	practice	NOUN
cblr-1782	855	48	here	here	ADV
cblr-1782	855	49	is	be	AUX
cblr-1782	855	50	that	that	SCONJ
cblr-1782	855	51	some	some	DET
cblr-1782	855	52	companies	company	NOUN
cblr-1782	855	53	have	have	VERB
cblr-1782	855	54	a	a	DET
cblr-1782	855	55	separate	separate	ADJ
cblr-1782	855	56	category	category	NOUN
cblr-1782	855	57	for	for	ADP
cblr-1782	855	58	preapproved	preapprove	VERB
cblr-1782	855	59	related	related	ADJ
cblr-1782	855	60	party	party	NOUN
cblr-1782	855	61	transactions	transaction	NOUN
cblr-1782	855	62	in	in	ADP
cblr-1782	855	63	their	their	PRON
cblr-1782	855	64	policies	policy	NOUN
cblr-1782	855	65	and	and	CCONJ
cblr-1782	855	66	procedures.121	procedures.121	PRON
cblr-1782	855	67	if	if	SCONJ
cblr-1782	855	68	a	a	DET
cblr-1782	855	69	related	relate	VERB
cblr-1782	855	70	party	party	NOUN
cblr-1782	855	71	transaction	transaction	NOUN
cblr-1782	855	72	falls	fall	VERB
cblr-1782	855	73	into	into	ADP
cblr-1782	855	74	this	this	DET
cblr-1782	855	75	category	category	NOUN
cblr-1782	855	76	,	,	PUNCT
cblr-1782	855	77	it	it	PRON
cblr-1782	855	78	is	be	AUX
cblr-1782	855	79	automatically	automatically	ADV
cblr-1782	855	80	pre	pre	VERB
cblr-1782	855	81	-	-	VERB
cblr-1782	855	82	approved	approved	ADJ
cblr-1782	855	83	and	and	CCONJ
cblr-1782	855	84	the	the	DET
cblr-1782	855	85	related	related	ADJ
cblr-1782	855	86	person	person	NOUN
cblr-1782	855	87	may	may	AUX
cblr-1782	855	88	undertake	undertake	VERB
cblr-1782	855	89	the	the	DET
cblr-1782	855	90	transaction	transaction	NOUN
cblr-1782	855	91	without	without	ADP
cblr-1782	855	92	disclosing	disclose	VERB
cblr-1782	855	93	it	it	PRON
cblr-1782	855	94	to	to	ADP
cblr-1782	855	95	the	the	DET
cblr-1782	855	96	approving	approve	VERB
cblr-1782	855	97	committee	committee	NOUN
cblr-1782	855	98	.	.	PUNCT
cblr-1782	856	1	even	even	ADV
cblr-1782	856	2	where	where	SCONJ
cblr-1782	856	3	some	some	DET
cblr-1782	856	4	companies	company	NOUN
cblr-1782	856	5	require	require	VERB
cblr-1782	856	6	approving	approve	VERB
cblr-1782	856	7	committees	committee	NOUN
cblr-1782	856	8	to	to	PART
cblr-1782	856	9	periodically	periodically	ADV
cblr-1782	856	10	review	review	VERB
cblr-1782	856	11	the	the	DET
cblr-1782	856	12	summary	summary	NOUN
cblr-1782	856	13	of	of	ADP
cblr-1782	856	14	pre	pre	ADJ
cblr-1782	856	15	-	-	ADJ
cblr-1782	856	16	approved	approve	VERB
cblr-1782	856	17	transactions	transaction	NOUN
cblr-1782	856	18	,	,	PUNCT
cblr-1782	856	19	it	it	PRON
cblr-1782	856	20	is	be	AUX
cblr-1782	856	21	not	not	PART
cblr-1782	856	22	clear	clear	ADJ
cblr-1782	856	23	how	how	SCONJ
cblr-1782	856	24	substantial	substantial	ADJ
cblr-1782	856	25	such	such	ADJ
cblr-1782	856	26	ex	ex	PRON
cblr-1782	856	27	post	post	NOUN
cblr-1782	856	28	reviews	review	NOUN
cblr-1782	856	29	are.122	are.122	ADV
cblr-1782	856	30	more	more	ADV
cblr-1782	856	31	importantly	importantly	ADV
cblr-1782	856	32	,	,	PUNCT
cblr-1782	856	33	companies	company	NOUN
cblr-1782	856	34	need	need	AUX
cblr-1782	856	35	not	not	PART
cblr-1782	856	36	disclose	disclose	VERB
cblr-1782	856	37	these	these	DET
cblr-1782	856	38	transactions	transaction	NOUN
cblr-1782	856	39	in	in	ADP
cblr-1782	856	40	their	their	PRON
cblr-1782	856	41	sec	sec	PROPN
cblr-1782	856	42	filings	filing	NOUN
cblr-1782	856	43	.	.	PUNCT
cblr-1782	857	1	120	120	NUM
cblr-1782	857	2	the	the	DET
cblr-1782	857	3	lone	lone	ADJ
cblr-1782	857	4	exception	exception	NOUN
cblr-1782	857	5	is	be	AUX
cblr-1782	857	6	intl	intl	PROPN
cblr-1782	857	7	fcstone	fcstone	PROPN
cblr-1782	857	8	.	.	PUNCT
cblr-1782	858	1	121	121	NUM
cblr-1782	858	2	for	for	ADP
cblr-1782	858	3	instance	instance	NOUN
cblr-1782	858	4	,	,	PUNCT
cblr-1782	858	5	in	in	ADP
cblr-1782	858	6	its	its	PRON
cblr-1782	858	7	2012	2012	NUM
cblr-1782	858	8	proxy	proxy	ADJ
cblr-1782	858	9	statement	statement	NOUN
cblr-1782	858	10	apple	apple	PROPN
cblr-1782	858	11	inc	inc	PROPN
cblr-1782	858	12	.	.	PROPN
cblr-1782	858	13	listed	list	VERB
cblr-1782	858	14	five	five	NUM
cblr-1782	858	15	preapproved	preapproved	ADJ
cblr-1782	858	16	categories	category	NOUN
cblr-1782	858	17	of	of	ADP
cblr-1782	858	18	transactions	transaction	NOUN
cblr-1782	858	19	:	:	PUNCT
cblr-1782	858	20	(	(	PUNCT
cblr-1782	858	21	1	1	X
cblr-1782	858	22	)	)	PUNCT
cblr-1782	858	23	employment	employment	NOUN
cblr-1782	858	24	as	as	ADP
cblr-1782	858	25	an	an	DET
cblr-1782	858	26	executive	executive	ADJ
cblr-1782	858	27	officer	officer	NOUN
cblr-1782	858	28	,	,	PUNCT
cblr-1782	858	29	subject	subject	ADJ
cblr-1782	858	30	to	to	ADP
cblr-1782	858	31	conditions	condition	NOUN
cblr-1782	858	32	;	;	PUNCT
cblr-1782	858	33	(	(	PUNCT
cblr-1782	858	34	2	2	X
cblr-1782	858	35	)	)	PUNCT
cblr-1782	858	36	any	any	DET
cblr-1782	858	37	compensation	compensation	NOUN
cblr-1782	858	38	paid	pay	VERB
cblr-1782	858	39	to	to	ADP
cblr-1782	858	40	a	a	DET
cblr-1782	858	41	director	director	NOUN
cblr-1782	858	42	if	if	SCONJ
cblr-1782	858	43	the	the	DET
cblr-1782	858	44	compensation	compensation	NOUN
cblr-1782	858	45	is	be	AUX
cblr-1782	858	46	required	require	VERB
cblr-1782	858	47	to	to	PART
cblr-1782	858	48	be	be	AUX
cblr-1782	858	49	reported	report	VERB
cblr-1782	858	50	in	in	ADP
cblr-1782	858	51	the	the	DET
cblr-1782	858	52	company	company	NOUN
cblr-1782	858	53	’s	’s	PART
cblr-1782	858	54	proxy	proxy	ADJ
cblr-1782	858	55	statement	statement	NOUN
cblr-1782	858	56	under	under	ADP
cblr-1782	858	57	item	item	NOUN
cblr-1782	858	58	402	402	NUM
cblr-1782	858	59	of	of	ADP
cblr-1782	858	60	sec	sec	PROPN
cblr-1782	858	61	regulation	regulation	NOUN
cblr-1782	858	62	s	s	PROPN
cblr-1782	858	63	-	-	NOUN
cblr-1782	858	64	k	k	NOUN
cblr-1782	858	65	;	;	PUNCT
cblr-1782	858	66	(	(	PUNCT
cblr-1782	858	67	3	3	X
cblr-1782	858	68	)	)	PUNCT
cblr-1782	858	69	any	any	DET
cblr-1782	858	70	transaction	transaction	NOUN
cblr-1782	858	71	with	with	ADP
cblr-1782	858	72	another	another	DET
cblr-1782	858	73	company	company	NOUN
cblr-1782	858	74	at	at	ADP
cblr-1782	858	75	which	which	PRON
cblr-1782	858	76	a	a	DET
cblr-1782	858	77	related	related	ADJ
cblr-1782	858	78	person	person	NOUN
cblr-1782	858	79	’s	’s	PART
cblr-1782	858	80	only	only	ADJ
cblr-1782	858	81	relationship	relationship	NOUN
cblr-1782	858	82	is	be	AUX
cblr-1782	858	83	as	as	ADP
cblr-1782	858	84	an	an	DET
cblr-1782	858	85	employee	employee	NOUN
cblr-1782	858	86	(	(	PUNCT
cblr-1782	858	87	other	other	ADJ
cblr-1782	858	88	than	than	ADP
cblr-1782	858	89	an	an	DET
cblr-1782	858	90	executive	executive	ADJ
cblr-1782	858	91	officer	officer	NOUN
cblr-1782	858	92	or	or	CCONJ
cblr-1782	858	93	director	director	NOUN
cblr-1782	858	94	)	)	PUNCT
cblr-1782	858	95	or	or	CCONJ
cblr-1782	858	96	beneficial	beneficial	ADJ
cblr-1782	858	97	owner	owner	NOUN
cblr-1782	858	98	of	of	ADP
cblr-1782	858	99	less	less	ADJ
cblr-1782	858	100	than	than	ADP
cblr-1782	858	101	ten	ten	NUM
cblr-1782	858	102	percent	percent	NOUN
cblr-1782	858	103	of	of	ADP
cblr-1782	858	104	that	that	DET
cblr-1782	858	105	company	company	NOUN
cblr-1782	858	106	’s	’s	PART
cblr-1782	858	107	equity	equity	NOUN
cblr-1782	858	108	,	,	PUNCT
cblr-1782	858	109	if	if	SCONJ
cblr-1782	858	110	the	the	DET
cblr-1782	858	111	aggregate	aggregate	ADJ
cblr-1782	858	112	amount	amount	NOUN
cblr-1782	858	113	involved	involve	VERB
cblr-1782	858	114	does	do	AUX
cblr-1782	858	115	not	not	PART
cblr-1782	858	116	exceed	exceed	VERB
cblr-1782	858	117	the	the	DET
cblr-1782	858	118	greater	great	ADJ
cblr-1782	858	119	of	of	ADP
cblr-1782	858	120	$	$	SYM
cblr-1782	858	121	1,000,000	1,000,000	NUM
cblr-1782	858	122	,	,	PUNCT
cblr-1782	858	123	or	or	CCONJ
cblr-1782	858	124	two	two	NUM
cblr-1782	858	125	percent	percent	NOUN
cblr-1782	858	126	of	of	ADP
cblr-1782	858	127	that	that	DET
cblr-1782	858	128	company	company	NOUN
cblr-1782	858	129	’s	’s	PART
cblr-1782	858	130	total	total	ADJ
cblr-1782	858	131	annual	annual	ADJ
cblr-1782	858	132	revenue	revenue	NOUN
cblr-1782	858	133	;	;	PUNCT
cblr-1782	858	134	(	(	PUNCT
cblr-1782	858	135	4	4	X
cblr-1782	858	136	)	)	PUNCT
cblr-1782	858	137	any	any	DET
cblr-1782	858	138	charitable	charitable	ADJ
cblr-1782	858	139	contribution	contribution	NOUN
cblr-1782	858	140	,	,	PUNCT
cblr-1782	858	141	grant	grant	NOUN
cblr-1782	858	142	or	or	CCONJ
cblr-1782	858	143	endowment	endowment	NOUN
cblr-1782	858	144	by	by	ADP
cblr-1782	858	145	the	the	DET
cblr-1782	858	146	company	company	NOUN
cblr-1782	858	147	to	to	ADP
cblr-1782	858	148	a	a	DET
cblr-1782	858	149	charitable	charitable	ADJ
cblr-1782	858	150	organization	organization	NOUN
cblr-1782	858	151	,	,	PUNCT
cblr-1782	858	152	foundation	foundation	NOUN
cblr-1782	858	153	or	or	CCONJ
cblr-1782	858	154	university	university	NOUN
cblr-1782	858	155	at	at	ADP
cblr-1782	858	156	which	which	PRON
cblr-1782	858	157	a	a	DET
cblr-1782	858	158	related	related	ADJ
cblr-1782	858	159	person	person	NOUN
cblr-1782	858	160	’s	’s	PART
cblr-1782	858	161	only	only	ADJ
cblr-1782	858	162	relationship	relationship	NOUN
cblr-1782	858	163	is	be	AUX
cblr-1782	858	164	as	as	ADP
cblr-1782	858	165	an	an	DET
cblr-1782	858	166	employee	employee	NOUN
cblr-1782	858	167	(	(	PUNCT
cblr-1782	858	168	other	other	ADJ
cblr-1782	858	169	than	than	ADP
cblr-1782	858	170	an	an	DET
cblr-1782	858	171	executive	executive	ADJ
cblr-1782	858	172	officer	officer	NOUN
cblr-1782	858	173	or	or	CCONJ
cblr-1782	858	174	director	director	NOUN
cblr-1782	858	175	)	)	PUNCT
cblr-1782	858	176	,	,	PUNCT
cblr-1782	858	177	if	if	SCONJ
cblr-1782	858	178	the	the	DET
cblr-1782	858	179	aggregate	aggregate	ADJ
cblr-1782	858	180	amount	amount	NOUN
cblr-1782	858	181	involved	involve	VERB
cblr-1782	858	182	does	do	AUX
cblr-1782	858	183	not	not	PART
cblr-1782	858	184	exceed	exceed	VERB
cblr-1782	858	185	the	the	DET
cblr-1782	858	186	lesser	less	ADJ
cblr-1782	858	187	of	of	ADP
cblr-1782	858	188	$	$	SYM
cblr-1782	858	189	1,000,000	1,000,000	NUM
cblr-1782	858	190	,	,	PUNCT
cblr-1782	858	191	or	or	CCONJ
cblr-1782	858	192	two	two	NUM
cblr-1782	858	193	percent	percent	NOUN
cblr-1782	858	194	of	of	ADP
cblr-1782	858	195	the	the	DET
cblr-1782	858	196	charitable	charitable	ADJ
cblr-1782	858	197	organization	organization	NOUN
cblr-1782	858	198	’s	’s	PART
cblr-1782	858	199	total	total	ADJ
cblr-1782	858	200	annual	annual	ADJ
cblr-1782	858	201	receipts	receipt	NOUN
cblr-1782	858	202	;	;	PUNCT
cblr-1782	858	203	and	and	CCONJ
cblr-1782	858	204	(	(	PUNCT
cblr-1782	858	205	5	5	X
cblr-1782	858	206	)	)	PUNCT
cblr-1782	858	207	any	any	DET
cblr-1782	858	208	transaction	transaction	NOUN
cblr-1782	858	209	where	where	SCONJ
cblr-1782	858	210	the	the	DET
cblr-1782	858	211	related	related	ADJ
cblr-1782	858	212	person	person	NOUN
cblr-1782	858	213	’s	’s	PART
cblr-1782	858	214	interest	interest	NOUN
cblr-1782	858	215	arises	arise	VERB
cblr-1782	858	216	solely	solely	ADV
cblr-1782	858	217	from	from	ADP
cblr-1782	858	218	the	the	DET
cblr-1782	858	219	ownership	ownership	NOUN
cblr-1782	858	220	of	of	ADP
cblr-1782	858	221	the	the	DET
cblr-1782	858	222	company	company	NOUN
cblr-1782	858	223	’s	’s	PART
cblr-1782	858	224	common	common	ADJ
cblr-1782	858	225	stock	stock	NOUN
cblr-1782	858	226	and	and	CCONJ
cblr-1782	858	227	all	all	DET
cblr-1782	858	228	holders	holder	NOUN
cblr-1782	858	229	of	of	ADP
cblr-1782	858	230	the	the	DET
cblr-1782	858	231	company	company	NOUN
cblr-1782	858	232	’s	’s	PART
cblr-1782	858	233	common	common	ADJ
cblr-1782	858	234	stock	stock	NOUN
cblr-1782	858	235	received	receive	VERB
cblr-1782	858	236	the	the	DET
cblr-1782	858	237	same	same	ADJ
cblr-1782	858	238	benefit	benefit	NOUN
cblr-1782	858	239	on	on	ADP
cblr-1782	858	240	a	a	DET
cblr-1782	858	241	pro	pro	ADJ
cblr-1782	858	242	rata	rata	ADJ
cblr-1782	858	243	basis	basis	NOUN
cblr-1782	858	244	,	,	PUNCT
cblr-1782	858	245	such	such	ADJ
cblr-1782	858	246	as	as	ADP
cblr-1782	858	247	dividends	dividend	NOUN
cblr-1782	858	248	.	.	PUNCT
cblr-1782	859	1	see	see	VERB
cblr-1782	859	2	apple	apple	PROPN
cblr-1782	859	3	inc	inc	PROPN
cblr-1782	859	4	.	.	PROPN
cblr-1782	859	5	,	,	PUNCT
cblr-1782	859	6	definitive	definitive	ADJ
cblr-1782	859	7	proxy	proxy	ADJ
cblr-1782	859	8	statement	statement	NOUN
cblr-1782	859	9	(	(	PUNCT
cblr-1782	859	10	schedule	schedule	NOUN
cblr-1782	859	11	14a	14a	NOUN
cblr-1782	859	12	)	)	PUNCT
cblr-1782	859	13	31	31	NUM
cblr-1782	859	14	(	(	PUNCT
cblr-1782	859	15	feb	feb	PROPN
cblr-1782	859	16	.	.	PROPN
cblr-1782	859	17	23	23	NUM
cblr-1782	859	18	,	,	PUNCT
cblr-1782	859	19	2012	2012	NUM
cblr-1782	859	20	)	)	PUNCT
cblr-1782	859	21	.	.	PUNCT
cblr-1782	860	1	122	122	NUM
cblr-1782	861	1	i	i	PRON
cblr-1782	861	2	d.	d.	PROPN
cblr-1782	861	3	(	(	PUNCT
cblr-1782	861	4	“	"	PUNCT
cblr-1782	861	5	a	a	DET
cblr-1782	861	6	summary	summary	NOUN
cblr-1782	861	7	of	of	ADP
cblr-1782	861	8	new	new	ADJ
cblr-1782	861	9	transactions	transaction	NOUN
cblr-1782	861	10	covered	cover	VERB
cblr-1782	861	11	by	by	ADP
cblr-1782	861	12	the	the	DET
cblr-1782	861	13	pre	pre	NOUN
cblr-1782	861	14	-	-	NOUN
cblr-1782	861	15	approvals	approval	NOUN
cblr-1782	861	16	is	be	AUX
cblr-1782	861	17	provided	provide	VERB
cblr-1782	861	18	to	to	ADP
cblr-1782	861	19	the	the	DET
cblr-1782	861	20	audit	audit	NOUN
cblr-1782	861	21	committee	committee	NOUN
cblr-1782	861	22	for	for	ADP
cblr-1782	861	23	its	its	PRON
cblr-1782	861	24	review	review	NOUN
cblr-1782	861	25	at	at	ADP
cblr-1782	861	26	each	each	DET
cblr-1782	861	27	regularly	regularly	ADV
cblr-1782	861	28	scheduled	schedule	VERB
cblr-1782	861	29	meeting	meeting	NOUN
cblr-1782	861	30	.	.	PUNCT
cblr-1782	861	31	”	"	PUNCT
cblr-1782	861	32	)	)	PUNCT
cblr-1782	861	33	.	.	PUNCT
cblr-1782	862	1	in	in	ADP
cblr-1782	862	2	most	most	ADJ
cblr-1782	862	3	cases	case	NOUN
cblr-1782	862	4	,	,	PUNCT
cblr-1782	862	5	companies	company	NOUN
cblr-1782	862	6	are	be	AUX
cblr-1782	862	7	silent	silent	ADJ
cblr-1782	862	8	on	on	ADP
cblr-1782	862	9	how	how	SCONJ
cblr-1782	862	10	substantial	substantial	ADJ
cblr-1782	862	11	the	the	DET
cblr-1782	862	12	audit	audit	NOUN
cblr-1782	862	13	committee	committee	NOUN
cblr-1782	862	14	’s	’s	PART
cblr-1782	862	15	review	review	NOUN
cblr-1782	862	16	and	and	CCONJ
cblr-1782	862	17	approval	approval	NOUN
cblr-1782	862	18	on	on	ADP
cblr-1782	862	19	pre	pre	ADJ
cblr-1782	862	20	-	-	ADJ
cblr-1782	862	21	approved	approve	VERB
cblr-1782	862	22	transactions	transaction	NOUN
cblr-1782	862	23	.	.	PUNCT
cblr-1782	863	1	min	min	NOUN
cblr-1782	863	2	–	–	PUNCT
cblr-1782	863	3	final	final	ADJ
cblr-1782	863	4	726	726	NUM
cblr-1782	863	5	columbia	columbia	PROPN
cblr-1782	863	6	business	business	NOUN
cblr-1782	863	7	law	law	PROPN
cblr-1782	863	8	review	review	NOUN
cblr-1782	864	1	[	[	X
cblr-1782	864	2	vol	vol	NOUN
cblr-1782	864	3	.	.	PUNCT
cblr-1782	864	4	2014	2014	NUM
cblr-1782	864	5	in	in	ADP
cblr-1782	864	6	the	the	DET
cblr-1782	864	7	data	datum	NOUN
cblr-1782	864	8	,	,	PUNCT
cblr-1782	864	9	seventeen	seventeen	NUM
cblr-1782	864	10	companies	company	NOUN
cblr-1782	864	11	adopted	adopt	VERB
cblr-1782	864	12	pre	pre	ADJ
cblr-1782	864	13	-	-	ADJ
cblr-1782	864	14	approved	approved	ADJ
cblr-1782	864	15	categories	category	NOUN
cblr-1782	864	16	of	of	ADP
cblr-1782	864	17	related	related	ADJ
cblr-1782	864	18	party	party	NOUN
cblr-1782	864	19	transactions	transaction	NOUN
cblr-1782	864	20	in	in	ADP
cblr-1782	864	21	their	their	PRON
cblr-1782	864	22	policies	policy	NOUN
cblr-1782	864	23	and	and	CCONJ
cblr-1782	864	24	procedures.123	procedures.123	VERB
cblr-1782	864	25	the	the	DET
cblr-1782	864	26	criteria	criterion	NOUN
cblr-1782	864	27	(	(	PUNCT
cblr-1782	864	28	e.g.	e.g.	ADV
cblr-1782	864	29	type	type	NOUN
cblr-1782	864	30	or	or	CCONJ
cblr-1782	864	31	size	size	NOUN
cblr-1782	864	32	of	of	ADP
cblr-1782	864	33	transaction	transaction	NOUN
cblr-1782	864	34	)	)	PUNCT
cblr-1782	864	35	for	for	ADP
cblr-1782	864	36	selecting	select	VERB
cblr-1782	864	37	the	the	DET
cblr-1782	864	38	pre	pre	ADJ
cblr-1782	864	39	-	-	ADJ
cblr-1782	864	40	approved	approved	ADJ
cblr-1782	864	41	categories	category	NOUN
cblr-1782	864	42	varied	varied	ADJ
cblr-1782	864	43	,	,	PUNCT
cblr-1782	864	44	and	and	CCONJ
cblr-1782	864	45	the	the	DET
cblr-1782	864	46	boards	board	NOUN
cblr-1782	864	47	’	’	PART
cblr-1782	864	48	discretion	discretion	NOUN
cblr-1782	864	49	in	in	ADP
cblr-1782	864	50	this	this	DET
cblr-1782	864	51	respect	respect	NOUN
cblr-1782	864	52	amplifies	amplify	VERB
cblr-1782	864	53	their	their	PRON
cblr-1782	864	54	discretion	discretion	NOUN
cblr-1782	864	55	in	in	ADP
cblr-1782	864	56	applying	apply	VERB
cblr-1782	864	57	the	the	DET
cblr-1782	864	58	materiality	materiality	NOUN
cblr-1782	864	59	standard	standard	NOUN
cblr-1782	864	60	to	to	ADP
cblr-1782	864	61	a	a	DET
cblr-1782	864	62	related	relate	VERB
cblr-1782	864	63	party	party	NOUN
cblr-1782	864	64	transaction	transaction	NOUN
cblr-1782	864	65	.	.	PUNCT
cblr-1782	865	1	it	it	PRON
cblr-1782	865	2	is	be	AUX
cblr-1782	865	3	problematic	problematic	ADJ
cblr-1782	865	4	that	that	SCONJ
cblr-1782	865	5	such	such	ADJ
cblr-1782	865	6	discretion	discretion	NOUN
cblr-1782	865	7	allows	allow	VERB
cblr-1782	865	8	a	a	DET
cblr-1782	865	9	great	great	ADJ
cblr-1782	865	10	deal	deal	NOUN
cblr-1782	865	11	of	of	ADP
cblr-1782	865	12	related	related	ADJ
cblr-1782	865	13	party	party	NOUN
cblr-1782	865	14	transactions	transaction	NOUN
cblr-1782	865	15	to	to	PART
cblr-1782	865	16	be	be	AUX
cblr-1782	865	17	hidden	hide	VERB
cblr-1782	865	18	from	from	ADP
cblr-1782	865	19	investors	investor	NOUN
cblr-1782	865	20	’	'	PUNCT
cblr-1782	865	21	views	view	NOUN
cblr-1782	865	22	.	.	PUNCT
cblr-1782	866	1	the	the	DET
cblr-1782	866	2	sec	sec	PROPN
cblr-1782	866	3	needs	need	VERB
cblr-1782	866	4	to	to	PART
cblr-1782	866	5	provide	provide	VERB
cblr-1782	866	6	better	well	ADJ
cblr-1782	866	7	guidance	guidance	NOUN
cblr-1782	866	8	on	on	ADP
cblr-1782	866	9	what	what	PRON
cblr-1782	866	10	companies	company	NOUN
cblr-1782	866	11	should	should	AUX
cblr-1782	866	12	or	or	CCONJ
cblr-1782	866	13	should	should	AUX
cblr-1782	866	14	not	not	PART
cblr-1782	866	15	include	include	VERB
cblr-1782	866	16	in	in	ADP
cblr-1782	866	17	selecting	select	VERB
cblr-1782	866	18	categories	category	NOUN
cblr-1782	866	19	of	of	ADP
cblr-1782	866	20	pre	pre	ADJ
cblr-1782	866	21	-	-	ADJ
cblr-1782	866	22	approved	approve	VERB
cblr-1782	866	23	transactions	transaction	NOUN
cblr-1782	866	24	.	.	PUNCT
cblr-1782	867	1	iv	iv	X
cblr-1782	867	2	.	.	PUNCT
cblr-1782	867	3	implications	implication	NOUN
cblr-1782	867	4	the	the	DET
cblr-1782	867	5	previous	previous	ADJ
cblr-1782	867	6	two	two	NUM
cblr-1782	867	7	parts	part	NOUN
cblr-1782	867	8	of	of	ADP
cblr-1782	867	9	this	this	DET
cblr-1782	867	10	article	article	NOUN
cblr-1782	867	11	presented	present	VERB
cblr-1782	867	12	a	a	DET
cblr-1782	867	13	picture	picture	NOUN
cblr-1782	867	14	of	of	ADP
cblr-1782	867	15	the	the	DET
cblr-1782	867	16	current	current	ADJ
cblr-1782	867	17	regulatory	regulatory	ADJ
cblr-1782	867	18	regime	regime	NOUN
cblr-1782	867	19	,	,	PUNCT
cblr-1782	867	20	focusing	focus	VERB
cblr-1782	867	21	on	on	ADP
cblr-1782	867	22	corporate	corporate	ADJ
cblr-1782	867	23	law	law	NOUN
cblr-1782	867	24	and	and	CCONJ
cblr-1782	867	25	securities	security	NOUN
cblr-1782	867	26	regulations	regulation	NOUN
cblr-1782	867	27	and	and	CCONJ
cblr-1782	867	28	how	how	SCONJ
cblr-1782	867	29	companies	company	NOUN
cblr-1782	867	30	are	be	AUX
cblr-1782	867	31	responding	respond	VERB
cblr-1782	867	32	to	to	ADP
cblr-1782	867	33	the	the	DET
cblr-1782	867	34	sec	sec	PROPN
cblr-1782	867	35	’s	’s	PART
cblr-1782	867	36	disclosure	disclosure	NOUN
cblr-1782	867	37	requirements	requirement	NOUN
cblr-1782	867	38	.	.	PUNCT
cblr-1782	868	1	building	build	VERB
cblr-1782	868	2	upon	upon	SCONJ
cblr-1782	868	3	the	the	DET
cblr-1782	868	4	findings	finding	NOUN
cblr-1782	868	5	,	,	PUNCT
cblr-1782	868	6	in	in	ADP
cblr-1782	868	7	this	this	DET
cblr-1782	868	8	part	part	NOUN
cblr-1782	868	9	,	,	PUNCT
cblr-1782	868	10	i	i	PRON
cblr-1782	868	11	first	first	ADV
cblr-1782	868	12	examine	examine	VERB
cblr-1782	868	13	whether	whether	SCONJ
cblr-1782	868	14	the	the	DET
cblr-1782	868	15	existing	exist	VERB
cblr-1782	868	16	legal	legal	ADJ
cblr-1782	868	17	regime	regime	NOUN
cblr-1782	868	18	is	be	AUX
cblr-1782	868	19	effective	effective	ADJ
cblr-1782	868	20	and	and	CCONJ
cblr-1782	868	21	then	then	ADV
cblr-1782	868	22	present	present	VERB
cblr-1782	868	23	a	a	DET
cblr-1782	868	24	proposal	proposal	NOUN
cblr-1782	868	25	123	123	NUM
cblr-1782	868	26	specifically	specifically	ADV
cblr-1782	868	27	,	,	PUNCT
cblr-1782	868	28	exxon	exxon	PROPN
cblr-1782	868	29	mobil	mobil	PROPN
cblr-1782	868	30	,	,	PUNCT
cblr-1782	868	31	wal	wal	PROPN
cblr-1782	868	32	-	-	PUNCT
cblr-1782	868	33	mart	mart	NOUN
cblr-1782	868	34	,	,	PUNCT
cblr-1782	868	35	chevron	chevron	NOUN
cblr-1782	868	36	,	,	PUNCT
cblr-1782	868	37	hewlett	hewlett	PROPN
cblr-1782	868	38	-	-	PUNCT
cblr-1782	868	39	packard	packard	PROPN
cblr-1782	868	40	,	,	PUNCT
cblr-1782	868	41	jp	jp	NOUN
cblr-1782	868	42	morgan	morgan	PROPN
cblr-1782	868	43	chase	chase	PROPN
cblr-1782	868	44	,	,	PUNCT
cblr-1782	868	45	apple	apple	NOUN
cblr-1782	868	46	,	,	PUNCT
cblr-1782	868	47	cvs	cvs	NOUN
cblr-1782	868	48	caremark	caremark	PROPN
cblr-1782	868	49	,	,	PUNCT
cblr-1782	868	50	citigroup	citigroup	NOUN
cblr-1782	868	51	,	,	PUNCT
cblr-1782	868	52	cardinal	cardinal	ADJ
cblr-1782	868	53	health	health	NOUN
cblr-1782	868	54	,	,	PUNCT
cblr-1782	868	55	kroger	kroger	PROPN
cblr-1782	868	56	,	,	PUNCT
cblr-1782	868	57	wells	wells	PROPN
cblr-1782	868	58	fargo	fargo	PROPN
cblr-1782	868	59	,	,	PUNCT
cblr-1782	868	60	medco	medco	PROPN
cblr-1782	868	61	health	health	NOUN
cblr-1782	868	62	solutions	solution	NOUN
cblr-1782	868	63	,	,	PUNCT
cblr-1782	868	64	pepsi	pepsi	PROPN
cblr-1782	868	65	co.	co.	PROPN
cblr-1782	868	66	,	,	PUNCT
cblr-1782	868	67	johnson	johnson	PROPN
cblr-1782	868	68	&	&	CCONJ
cblr-1782	868	69	johnson	johnson	PROPN
cblr-1782	868	70	,	,	PUNCT
cblr-1782	868	71	well	well	ADV
cblr-1782	868	72	point	point	NOUN
cblr-1782	868	73	,	,	PUNCT
cblr-1782	868	74	dow	dow	PROPN
cblr-1782	868	75	chemical	chemical	PROPN
cblr-1782	868	76	,	,	PUNCT
cblr-1782	868	77	and	and	CCONJ
cblr-1782	868	78	lowe	lowe	PROPN
cblr-1782	868	79	’s	’s	PART
cblr-1782	868	80	all	all	PRON
cblr-1782	868	81	adopted	adopt	VERB
cblr-1782	868	82	pre	pre	ADJ
cblr-1782	868	83	-	-	ADJ
cblr-1782	868	84	approved	approved	ADJ
cblr-1782	868	85	categories	category	NOUN
cblr-1782	868	86	of	of	ADP
cblr-1782	868	87	related	related	ADJ
cblr-1782	868	88	party	party	NOUN
cblr-1782	868	89	transactions	transaction	NOUN
cblr-1782	868	90	.	.	PUNCT
cblr-1782	869	1	see	see	VERB
cblr-1782	869	2	exxon	exxon	PROPN
cblr-1782	869	3	mobil	mobil	PROPN
cblr-1782	869	4	corp	corp	PROPN
cblr-1782	869	5	.	.	PROPN
cblr-1782	869	6	,	,	PUNCT
cblr-1782	869	7	definitive	definitive	ADJ
cblr-1782	869	8	proxy	proxy	ADJ
cblr-1782	869	9	statement	statement	NOUN
cblr-1782	869	10	(	(	PUNCT
cblr-1782	869	11	schedule	schedule	NOUN
cblr-1782	869	12	14a	14a	NOUN
cblr-1782	869	13	)	)	PUNCT
cblr-1782	869	14	(	(	PUNCT
cblr-1782	869	15	apr	apr	PROPN
cblr-1782	869	16	.	.	PROPN
cblr-1782	869	17	12	12	NUM
cblr-1782	869	18	,	,	PUNCT
cblr-1782	869	19	2012	2012	NUM
cblr-1782	869	20	)	)	PUNCT
cblr-1782	869	21	;	;	PUNCT
cblr-1782	869	22	wal	wal	PROPN
cblr-1782	869	23	-	-	PUNCT
cblr-1782	869	24	mart	mart	PROPN
cblr-1782	869	25	stores	stores	PROPN
cblr-1782	869	26	,	,	PUNCT
cblr-1782	869	27	inc	inc	PROPN
cblr-1782	869	28	.	.	PROPN
cblr-1782	869	29	,	,	PUNCT
cblr-1782	869	30	definitive	definitive	ADJ
cblr-1782	869	31	proxy	proxy	ADJ
cblr-1782	869	32	statement	statement	NOUN
cblr-1782	869	33	(	(	PUNCT
cblr-1782	869	34	schedule	schedule	NOUN
cblr-1782	869	35	14a	14a	NOUN
cblr-1782	869	36	)	)	PUNCT
cblr-1782	869	37	(	(	PUNCT
cblr-1782	869	38	apr.16,2012	apr.16,2012	NOUN
cblr-1782	869	39	)	)	PUNCT
cblr-1782	869	40	;	;	PUNCT
cblr-1782	869	41	chevron	chevron	PROPN
cblr-1782	869	42	corp	corp	PROPN
cblr-1782	869	43	.	.	PROPN
cblr-1782	869	44	,	,	PUNCT
cblr-1782	869	45	definitive	definitive	ADJ
cblr-1782	869	46	proxy	proxy	ADJ
cblr-1782	869	47	statement	statement	NOUN
cblr-1782	869	48	(	(	PUNCT
cblr-1782	869	49	schedule	schedule	NOUN
cblr-1782	869	50	14a	14a	NOUN
cblr-1782	869	51	)	)	PUNCT
cblr-1782	869	52	(	(	PUNCT
cblr-1782	869	53	apr	apr	NOUN
cblr-1782	869	54	.	.	PROPN
cblr-1782	869	55	4	4	NUM
cblr-1782	869	56	,	,	PUNCT
cblr-1782	869	57	2012	2012	NUM
cblr-1782	869	58	)	)	PUNCT
cblr-1782	869	59	;	;	PUNCT
cblr-1782	869	60	hewlettpackard	hewlettpackard	PROPN
cblr-1782	869	61	co.	co.	PROPN
cblr-1782	869	62	,	,	PUNCT
cblr-1782	869	63	definitive	definitive	ADJ
cblr-1782	869	64	proxy	proxy	ADJ
cblr-1782	869	65	statement	statement	NOUN
cblr-1782	869	66	(	(	PUNCT
cblr-1782	869	67	schedule	schedule	NOUN
cblr-1782	869	68	14a	14a	NOUN
cblr-1782	869	69	)	)	PUNCT
cblr-1782	869	70	50	50	NUM
cblr-1782	869	71	-	-	SYM
cblr-1782	869	72	51	51	NUM
cblr-1782	869	73	(	(	PUNCT
cblr-1782	869	74	feb	feb	X
cblr-1782	869	75	.	.	PROPN
cblr-1782	869	76	3	3	NUM
cblr-1782	869	77	,	,	PUNCT
cblr-1782	869	78	2012	2012	NUM
cblr-1782	869	79	)	)	PUNCT
cblr-1782	869	80	;	;	PUNCT
cblr-1782	869	81	jpmorgan	jpmorgan	PROPN
cblr-1782	869	82	chase	chase	PROPN
cblr-1782	869	83	&	&	CCONJ
cblr-1782	869	84	co.	co.	PROPN
cblr-1782	869	85	,	,	PUNCT
cblr-1782	869	86	definitive	definitive	ADJ
cblr-1782	869	87	proxy	proxy	ADJ
cblr-1782	869	88	statement	statement	NOUN
cblr-1782	869	89	(	(	PUNCT
cblr-1782	869	90	schedule	schedule	NOUN
cblr-1782	869	91	14a	14a	NOUN
cblr-1782	869	92	)	)	PUNCT
cblr-1782	869	93	33	33	NUM
cblr-1782	869	94	(	(	PUNCT
cblr-1782	869	95	apr	apr	PROPN
cblr-1782	869	96	.	.	PROPN
cblr-1782	869	97	4	4	NUM
cblr-1782	869	98	,	,	PUNCT
cblr-1782	869	99	2012	2012	NUM
cblr-1782	869	100	)	)	PUNCT
cblr-1782	869	101	;	;	PUNCT
cblr-1782	869	102	apple	apple	PROPN
cblr-1782	869	103	inc	inc	PROPN
cblr-1782	869	104	.	.	PROPN
cblr-1782	869	105	,	,	PUNCT
cblr-1782	869	106	definitive	definitive	ADJ
cblr-1782	869	107	proxy	proxy	ADJ
cblr-1782	869	108	statement	statement	NOUN
cblr-1782	869	109	(	(	PUNCT
cblr-1782	869	110	schedule	schedule	NOUN
cblr-1782	869	111	14a	14a	NOUN
cblr-1782	869	112	)	)	PUNCT
cblr-1782	869	113	19	19	NUM
cblr-1782	869	114	(	(	PUNCT
cblr-1782	869	115	feb	feb	X
cblr-1782	869	116	.	.	PROPN
cblr-1782	869	117	23	23	NUM
cblr-1782	869	118	,	,	PUNCT
cblr-1782	869	119	2012	2012	NUM
cblr-1782	869	120	)	)	PUNCT
cblr-1782	869	121	;	;	PUNCT
cblr-1782	869	122	cvs	cvs	PROPN
cblr-1782	869	123	caremark	caremark	PROPN
cblr-1782	869	124	corp	corp	PROPN
cblr-1782	869	125	.	.	PROPN
cblr-1782	869	126	,	,	PUNCT
cblr-1782	869	127	definitive	definitive	ADJ
cblr-1782	869	128	proxy	proxy	ADJ
cblr-1782	869	129	statement	statement	NOUN
cblr-1782	869	130	(	(	PUNCT
cblr-1782	869	131	schedule	schedule	NOUN
cblr-1782	869	132	14a	14a	NOUN
cblr-1782	869	133	)	)	PUNCT
cblr-1782	869	134	(	(	PUNCT
cblr-1782	869	135	mar	mar	PROPN
cblr-1782	869	136	.	.	PROPN
cblr-1782	869	137	26	26	NUM
cblr-1782	869	138	,	,	PUNCT
cblr-1782	869	139	2012	2012	NUM
cblr-1782	869	140	)	)	PUNCT
cblr-1782	869	141	;	;	PUNCT
cblr-1782	869	142	citigroup	citigroup	PROPN
cblr-1782	869	143	inc	inc	PROPN
cblr-1782	869	144	.	.	PROPN
cblr-1782	869	145	,	,	PUNCT
cblr-1782	869	146	definitive	definitive	ADJ
cblr-1782	869	147	proxy	proxy	ADJ
cblr-1782	869	148	statement	statement	NOUN
cblr-1782	869	149	(	(	PUNCT
cblr-1782	869	150	schedule	schedule	NOUN
cblr-1782	869	151	14a	14a	NOUN
cblr-1782	869	152	)	)	PUNCT
cblr-1782	869	153	13	13	NUM
cblr-1782	869	154	(	(	PUNCT
cblr-1782	869	155	mar	mar	PROPN
cblr-1782	869	156	.	.	PROPN
cblr-1782	869	157	8	8	NUM
cblr-1782	869	158	,	,	PUNCT
cblr-1782	869	159	2012	2012	NUM
cblr-1782	869	160	)	)	PUNCT
cblr-1782	869	161	;	;	PUNCT
cblr-1782	869	162	cardinal	cardinal	ADJ
cblr-1782	869	163	health	health	PROPN
cblr-1782	869	164	,	,	PUNCT
cblr-1782	869	165	inc	inc	PROPN
cblr-1782	869	166	.	.	PROPN
cblr-1782	869	167	,	,	PUNCT
cblr-1782	869	168	definitive	definitive	ADJ
cblr-1782	869	169	proxy	proxy	ADJ
cblr-1782	869	170	statement	statement	NOUN
cblr-1782	869	171	(	(	PUNCT
cblr-1782	869	172	schedule	schedule	NOUN
cblr-1782	869	173	14a	14a	NOUN
cblr-1782	869	174	)	)	PUNCT
cblr-1782	869	175	(	(	PUNCT
cblr-1782	869	176	sept	sept	PROPN
cblr-1782	869	177	.	.	PROPN
cblr-1782	869	178	14	14	NUM
cblr-1782	869	179	,	,	PUNCT
cblr-1782	869	180	2012	2012	NUM
cblr-1782	869	181	)	)	PUNCT
cblr-1782	869	182	;	;	PUNCT
cblr-1782	869	183	the	the	DET
cblr-1782	869	184	kroger	kroger	PROPN
cblr-1782	869	185	co.	co.	PROPN
cblr-1782	869	186	,	,	PUNCT
cblr-1782	869	187	definitive	definitive	ADJ
cblr-1782	869	188	proxy	proxy	ADJ
cblr-1782	869	189	statement	statement	NOUN
cblr-1782	869	190	(	(	PUNCT
cblr-1782	869	191	schedule	schedule	NOUN
cblr-1782	869	192	14a	14a	NOUN
cblr-1782	869	193	)	)	PUNCT
cblr-1782	869	194	44	44	NUM
cblr-1782	869	195	(	(	PUNCT
cblr-1782	869	196	may	may	PROPN
cblr-1782	869	197	11	11	NUM
cblr-1782	869	198	,	,	PUNCT
cblr-1782	869	199	2012	2012	NUM
cblr-1782	869	200	)	)	PUNCT
cblr-1782	869	201	;	;	PUNCT
cblr-1782	869	202	pepsico	pepsico	PROPN
cblr-1782	869	203	,	,	PUNCT
cblr-1782	869	204	inc	inc	PROPN
cblr-1782	869	205	.	.	PROPN
cblr-1782	869	206	,	,	PUNCT
cblr-1782	869	207	definitive	definitive	ADJ
cblr-1782	869	208	proxy	proxy	ADJ
cblr-1782	869	209	statement	statement	NOUN
cblr-1782	869	210	(	(	PUNCT
cblr-1782	869	211	schedule	schedule	NOUN
cblr-1782	869	212	14a	14a	NOUN
cblr-1782	869	213	)	)	PUNCT
cblr-1782	869	214	;	;	PUNCT
cblr-1782	869	215	johnson	johnson	PROPN
cblr-1782	869	216	&	&	CCONJ
cblr-1782	869	217	johnson	johnson	PROPN
cblr-1782	869	218	,	,	PUNCT
cblr-1782	869	219	definitive	definitive	ADJ
cblr-1782	869	220	proxy	proxy	ADJ
cblr-1782	869	221	statement	statement	NOUN
cblr-1782	869	222	(	(	PUNCT
cblr-1782	869	223	schedule	schedule	NOUN
cblr-1782	869	224	14a	14a	NOUN
cblr-1782	869	225	)	)	PUNCT
cblr-1782	869	226	(	(	PUNCT
cblr-1782	869	227	mar	mar	PROPN
cblr-1782	869	228	.	.	PROPN
cblr-1782	869	229	14	14	NUM
cblr-1782	869	230	,	,	PUNCT
cblr-1782	869	231	2012	2012	NUM
cblr-1782	869	232	)	)	PUNCT
cblr-1782	869	233	;	;	PUNCT
cblr-1782	869	234	wellpoint	wellpoint	PROPN
cblr-1782	869	235	inc	inc	PROPN
cblr-1782	869	236	.	.	PROPN
cblr-1782	869	237	,	,	PUNCT
cblr-1782	869	238	definitive	definitive	ADJ
cblr-1782	869	239	proxy	proxy	ADJ
cblr-1782	869	240	statement	statement	NOUN
cblr-1782	869	241	(	(	PUNCT
cblr-1782	869	242	schedule	schedule	NOUN
cblr-1782	869	243	14a	14a	NOUN
cblr-1782	869	244	)	)	PUNCT
cblr-1782	869	245	;	;	PUNCT
cblr-1782	869	246	the	the	DET
cblr-1782	869	247	dow	dow	PROPN
cblr-1782	869	248	chemical	chemical	PROPN
cblr-1782	869	249	company	company	NOUN
cblr-1782	869	250	,	,	PUNCT
cblr-1782	869	251	definitive	definitive	ADJ
cblr-1782	869	252	proxy	proxy	ADJ
cblr-1782	869	253	statement	statement	NOUN
cblr-1782	869	254	(	(	PUNCT
cblr-1782	869	255	schedule	schedule	NOUN
cblr-1782	869	256	14a	14a	NOUN
cblr-1782	869	257	)	)	PUNCT
cblr-1782	869	258	(	(	PUNCT
cblr-1782	869	259	mar	mar	PROPN
cblr-1782	869	260	.	.	PROPN
cblr-1782	869	261	30	30	NUM
cblr-1782	869	262	,	,	PUNCT
cblr-1782	869	263	2012	2012	NUM
cblr-1782	869	264	)	)	PUNCT
cblr-1782	869	265	;	;	PUNCT
cblr-1782	869	266	lowe	lowe	PROPN
cblr-1782	869	267	’s	’s	PART
cblr-1782	869	268	companies	company	NOUN
cblr-1782	869	269	,	,	PUNCT
cblr-1782	869	270	inc	inc	PROPN
cblr-1782	869	271	.	.	PROPN
cblr-1782	869	272	definitive	definitive	ADJ
cblr-1782	869	273	proxy	proxy	ADJ
cblr-1782	869	274	statement	statement	NOUN
cblr-1782	869	275	(	(	PUNCT
cblr-1782	869	276	schedule	schedule	NOUN
cblr-1782	869	277	14a	14a	NOUN
cblr-1782	869	278	)	)	PUNCT
cblr-1782	869	279	40	40	NUM
cblr-1782	869	280	(	(	PUNCT
cblr-1782	869	281	apr	apr	PROPN
cblr-1782	869	282	.	.	PROPN
cblr-1782	869	283	16	16	NUM
cblr-1782	869	284	,	,	PUNCT
cblr-1782	869	285	2012	2012	NUM
cblr-1782	869	286	)	)	PUNCT
cblr-1782	869	287	.	.	PUNCT
cblr-1782	870	1	min	min	NOUN
cblr-1782	870	2	–	–	PUNCT
cblr-1782	870	3	final	final	ADJ
cblr-1782	870	4	no	no	NOUN
cblr-1782	870	5	.	.	PUNCT
cblr-1782	871	1	3:663	3:663	NUM
cblr-1782	871	2	]	]	X
cblr-1782	871	3	cooperative	cooperative	ADJ
cblr-1782	871	4	policing	policing	NOUN
cblr-1782	871	5	of	of	ADP
cblr-1782	871	6	rpts	rpt	NOUN
cblr-1782	871	7	727	727	NUM
cblr-1782	871	8	for	for	ADP
cblr-1782	871	9	change	change	NOUN
cblr-1782	871	10	.	.	PUNCT
cblr-1782	872	1	the	the	DET
cblr-1782	872	2	proposal	proposal	NOUN
cblr-1782	872	3	aims	aim	VERB
cblr-1782	872	4	to	to	PART
cblr-1782	872	5	coordinate	coordinate	VERB
cblr-1782	872	6	the	the	DET
cblr-1782	872	7	disclosure	disclosure	NOUN
cblr-1782	872	8	regulation	regulation	NOUN
cblr-1782	872	9	with	with	ADP
cblr-1782	872	10	fiduciary	fiduciary	ADJ
cblr-1782	872	11	duty	duty	NOUN
cblr-1782	872	12	litigation	litigation	NOUN
cblr-1782	872	13	.	.	PUNCT
cblr-1782	873	1	the	the	DET
cblr-1782	873	2	goal	goal	NOUN
cblr-1782	873	3	is	be	AUX
cblr-1782	873	4	to	to	PART
cblr-1782	873	5	reduce	reduce	VERB
cblr-1782	873	6	the	the	DET
cblr-1782	873	7	current	current	ADJ
cblr-1782	873	8	doctrinal	doctrinal	ADJ
cblr-1782	873	9	uncertainty	uncertainty	NOUN
cblr-1782	873	10	while	while	SCONJ
cblr-1782	873	11	inducing	induce	VERB
cblr-1782	873	12	more	more	ADV
cblr-1782	873	13	consistent	consistent	ADJ
cblr-1782	873	14	disclosure	disclosure	NOUN
cblr-1782	873	15	practices	practice	NOUN
cblr-1782	873	16	across	across	ADP
cblr-1782	873	17	companies	company	NOUN
cblr-1782	873	18	to	to	PART
cblr-1782	873	19	allow	allow	VERB
cblr-1782	873	20	the	the	DET
cblr-1782	873	21	market	market	NOUN
cblr-1782	873	22	and	and	CCONJ
cblr-1782	873	23	investors	investor	NOUN
cblr-1782	873	24	to	to	PART
cblr-1782	873	25	more	more	ADV
cblr-1782	873	26	effectively	effectively	ADV
cblr-1782	873	27	address	address	VERB
cblr-1782	873	28	the	the	DET
cblr-1782	873	29	agency	agency	NOUN
cblr-1782	873	30	problem	problem	NOUN
cblr-1782	873	31	.	.	PUNCT
cblr-1782	874	1	a.	a.	NOUN
cblr-1782	874	2	questioning	question	VERB
cblr-1782	874	3	the	the	DET
cblr-1782	874	4	efficacy	efficacy	NOUN
cblr-1782	874	5	of	of	ADP
cblr-1782	874	6	the	the	DET
cblr-1782	874	7	current	current	ADJ
cblr-1782	874	8	regulatory	regulatory	ADJ
cblr-1782	874	9	regime	regime	NOUN
cblr-1782	874	10	the	the	DET
cblr-1782	874	11	ideal	ideal	ADJ
cblr-1782	874	12	regulation	regulation	NOUN
cblr-1782	874	13	of	of	ADP
cblr-1782	874	14	related	related	ADJ
cblr-1782	874	15	party	party	NOUN
cblr-1782	874	16	transactions	transaction	NOUN
cblr-1782	874	17	involves	involve	VERB
cblr-1782	874	18	a	a	DET
cblr-1782	874	19	legal	legal	ADJ
cblr-1782	874	20	regime	regime	NOUN
cblr-1782	874	21	that	that	PRON
cblr-1782	874	22	is	be	AUX
cblr-1782	874	23	clear	clear	ADJ
cblr-1782	874	24	but	but	CCONJ
cblr-1782	874	25	at	at	ADP
cblr-1782	874	26	the	the	DET
cblr-1782	874	27	same	same	ADJ
cblr-1782	874	28	time	time	NOUN
cblr-1782	874	29	discriminating	discriminate	VERB
cblr-1782	874	30	,	,	PUNCT
cblr-1782	874	31	and	and	CCONJ
cblr-1782	874	32	one	one	NUM
cblr-1782	874	33	that	that	PRON
cblr-1782	874	34	minimizes	minimize	VERB
cblr-1782	874	35	the	the	DET
cblr-1782	874	36	cost	cost	NOUN
cblr-1782	874	37	of	of	ADP
cblr-1782	874	38	litigation.124	litigation.124	NOUN
cblr-1782	874	39	given	give	VERB
cblr-1782	874	40	that	that	SCONJ
cblr-1782	874	41	a	a	DET
cblr-1782	874	42	related	relate	VERB
cblr-1782	874	43	party	party	NOUN
cblr-1782	874	44	transaction	transaction	NOUN
cblr-1782	874	45	can	can	AUX
cblr-1782	874	46	be	be	AUX
cblr-1782	874	47	beneficial	beneficial	ADJ
cblr-1782	874	48	or	or	CCONJ
cblr-1782	874	49	harmful	harmful	ADJ
cblr-1782	874	50	to	to	ADP
cblr-1782	874	51	a	a	DET
cblr-1782	874	52	corporation	corporation	NOUN
cblr-1782	874	53	,	,	PUNCT
cblr-1782	874	54	it	it	PRON
cblr-1782	874	55	may	may	AUX
cblr-1782	874	56	not	not	PART
cblr-1782	874	57	be	be	AUX
cblr-1782	874	58	in	in	ADP
cblr-1782	874	59	the	the	DET
cblr-1782	874	60	best	good	ADJ
cblr-1782	874	61	interest	interest	NOUN
cblr-1782	874	62	of	of	ADP
cblr-1782	874	63	shareholders	shareholder	NOUN
cblr-1782	874	64	to	to	PART
cblr-1782	874	65	set	set	VERB
cblr-1782	874	66	a	a	DET
cblr-1782	874	67	simple	simple	ADJ
cblr-1782	874	68	but	but	CCONJ
cblr-1782	874	69	inflexible	inflexible	ADJ
cblr-1782	874	70	rule	rule	NOUN
cblr-1782	874	71	in	in	ADP
cblr-1782	874	72	advance	advance	NOUN
cblr-1782	874	73	.	.	PUNCT
cblr-1782	875	1	litigation	litigation	NOUN
cblr-1782	875	2	will	will	AUX
cblr-1782	875	3	inevitably	inevitably	ADV
cblr-1782	875	4	be	be	AUX
cblr-1782	875	5	fact	fact	NOUN
cblr-1782	875	6	-	-	PUNCT
cblr-1782	875	7	specific	specific	ADJ
cblr-1782	875	8	and	and	CCONJ
cblr-1782	875	9	may	may	AUX
cblr-1782	875	10	produce	produce	VERB
cblr-1782	875	11	seemingly	seemingly	ADV
cblr-1782	875	12	inconsistent	inconsistent	ADJ
cblr-1782	875	13	results	result	NOUN
cblr-1782	875	14	,	,	PUNCT
cblr-1782	875	15	but	but	CCONJ
cblr-1782	875	16	the	the	DET
cblr-1782	875	17	court	court	NOUN
cblr-1782	875	18	may	may	AUX
cblr-1782	875	19	be	be	AUX
cblr-1782	875	20	in	in	ADP
cblr-1782	875	21	the	the	DET
cblr-1782	875	22	best	good	ADJ
cblr-1782	875	23	position	position	NOUN
cblr-1782	875	24	to	to	PART
cblr-1782	875	25	determine	determine	VERB
cblr-1782	875	26	whether	whether	SCONJ
cblr-1782	875	27	a	a	DET
cblr-1782	875	28	disputed	dispute	VERB
cblr-1782	875	29	related	relate	VERB
cblr-1782	875	30	party	party	NOUN
cblr-1782	875	31	transaction	transaction	NOUN
cblr-1782	875	32	is	be	AUX
cblr-1782	875	33	indeed	indeed	ADV
cblr-1782	875	34	beneficial	beneficial	ADJ
cblr-1782	875	35	to	to	ADP
cblr-1782	875	36	the	the	DET
cblr-1782	875	37	corporation	corporation	NOUN
cblr-1782	875	38	.	.	PUNCT
cblr-1782	876	1	while	while	SCONJ
cblr-1782	876	2	ex	ex	X
cblr-1782	876	3	post	post	NOUN
cblr-1782	876	4	litigation	litigation	NOUN
cblr-1782	876	5	may	may	AUX
cblr-1782	876	6	be	be	AUX
cblr-1782	876	7	the	the	DET
cblr-1782	876	8	best	good	ADJ
cblr-1782	876	9	tool	tool	NOUN
cblr-1782	876	10	for	for	ADP
cblr-1782	876	11	regulating	regulate	VERB
cblr-1782	876	12	related	related	ADJ
cblr-1782	876	13	party	party	NOUN
cblr-1782	876	14	transactions,125	transactions,125	ADP
cblr-1782	876	15	the	the	DET
cblr-1782	876	16	courts	court	NOUN
cblr-1782	876	17	have	have	AUX
cblr-1782	876	18	not	not	PART
cblr-1782	876	19	adopted	adopt	VERB
cblr-1782	876	20	a	a	DET
cblr-1782	876	21	consistent	consistent	ADJ
cblr-1782	876	22	rule	rule	NOUN
cblr-1782	876	23	to	to	PART
cblr-1782	876	24	determine	determine	VERB
cblr-1782	876	25	whether	whether	SCONJ
cblr-1782	876	26	a	a	DET
cblr-1782	876	27	related	relate	VERB
cblr-1782	876	28	party	party	NOUN
cblr-1782	876	29	transaction	transaction	NOUN
cblr-1782	876	30	does	do	VERB
cblr-1782	876	31	or	or	CCONJ
cblr-1782	876	32	does	do	AUX
cblr-1782	876	33	not	not	PART
cblr-1782	876	34	breach	breach	VERB
cblr-1782	876	35	the	the	DET
cblr-1782	876	36	fiduciary	fiduciary	ADJ
cblr-1782	876	37	duty	duty	NOUN
cblr-1782	876	38	of	of	ADP
cblr-1782	876	39	loyalty	loyalty	NOUN
cblr-1782	876	40	.	.	PUNCT
cblr-1782	877	1	in	in	ADP
cblr-1782	877	2	fact	fact	NOUN
cblr-1782	877	3	,	,	PUNCT
cblr-1782	877	4	there	there	PRON
cblr-1782	877	5	has	have	AUX
cblr-1782	877	6	been	be	AUX
cblr-1782	877	7	significant	significant	ADJ
cblr-1782	877	8	normative	normative	ADJ
cblr-1782	877	9	uncertainty	uncertainty	NOUN
cblr-1782	877	10	.	.	PUNCT
cblr-1782	878	1	for	for	ADP
cblr-1782	878	2	decades	decade	NOUN
cblr-1782	878	3	,	,	PUNCT
cblr-1782	878	4	corporate	corporate	ADJ
cblr-1782	878	5	law	law	NOUN
cblr-1782	878	6	scholars	scholar	NOUN
cblr-1782	878	7	and	and	CCONJ
cblr-1782	878	8	practitioners	practitioner	NOUN
cblr-1782	878	9	have	have	AUX
cblr-1782	878	10	debated	debate	VERB
cblr-1782	878	11	when	when	SCONJ
cblr-1782	878	12	courts	court	NOUN
cblr-1782	878	13	may	may	AUX
cblr-1782	878	14	apply	apply	VERB
cblr-1782	878	15	the	the	DET
cblr-1782	878	16	business	business	NOUN
cblr-1782	878	17	judgment	judgment	NOUN
cblr-1782	878	18	rule	rule	NOUN
cblr-1782	878	19	rather	rather	ADV
cblr-1782	878	20	than	than	ADP
cblr-1782	878	21	fairness	fairness	NOUN
cblr-1782	878	22	review	review	NOUN
cblr-1782	878	23	to	to	ADP
cblr-1782	878	24	a	a	DET
cblr-1782	878	25	related	relate	VERB
cblr-1782	878	26	party	party	NOUN
cblr-1782	878	27	transaction	transaction	NOUN
cblr-1782	878	28	.	.	PUNCT
cblr-1782	879	1	this	this	PRON
cblr-1782	879	2	is	be	AUX
cblr-1782	879	3	partly	partly	ADV
cblr-1782	879	4	due	due	ADJ
cblr-1782	879	5	to	to	ADP
cblr-1782	879	6	the	the	DET
cblr-1782	879	7	fact	fact	NOUN
cblr-1782	879	8	that	that	SCONJ
cblr-1782	879	9	corporate	corporate	ADJ
cblr-1782	879	10	safe	safe	ADJ
cblr-1782	879	11	harbor	harbor	NOUN
cblr-1782	879	12	provisions	provision	NOUN
cblr-1782	879	13	,	,	PUNCT
cblr-1782	879	14	such	such	ADJ
cblr-1782	879	15	as	as	ADP
cblr-1782	879	16	dgcl	dgcl	PROPN
cblr-1782	879	17	section	section	NOUN
cblr-1782	879	18	144	144	NUM
cblr-1782	879	19	,	,	PUNCT
cblr-1782	879	20	124	124	NUM
cblr-1782	879	21	william	william	PROPN
cblr-1782	879	22	t.	t.	PROPN
cblr-1782	879	23	allen	allen	PROPN
cblr-1782	879	24	et	et	PROPN
cblr-1782	879	25	al	al	PROPN
cblr-1782	879	26	.	.	PROPN
cblr-1782	879	27	,	,	PUNCT
cblr-1782	879	28	commentaries	commentary	NOUN
cblr-1782	879	29	and	and	CCONJ
cblr-1782	879	30	cases	case	NOUN
cblr-1782	879	31	on	on	ADP
cblr-1782	879	32	the	the	DET
cblr-1782	879	33	law	law	NOUN
cblr-1782	879	34	of	of	ADP
cblr-1782	879	35	business	business	NOUN
cblr-1782	879	36	organization	organization	NOUN
cblr-1782	879	37	276	276	NUM
cblr-1782	879	38	(	(	PUNCT
cblr-1782	879	39	4th	4th	ADJ
cblr-1782	879	40	ed	ed	NOUN
cblr-1782	879	41	.	.	PROPN
cblr-1782	879	42	2012	2012	NUM
cblr-1782	879	43	)	)	PUNCT
cblr-1782	879	44	.	.	PUNCT
cblr-1782	880	1	125	125	NUM
cblr-1782	880	2	ronald	ronald	PROPN
cblr-1782	880	3	j.	j.	PROPN
cblr-1782	880	4	gilson	gilson	PROPN
cblr-1782	880	5	&	&	CCONJ
cblr-1782	880	6	alan	alan	PROPN
cblr-1782	880	7	schwartz	schwartz	PROPN
cblr-1782	880	8	,	,	PUNCT
cblr-1782	880	9	constraints	constraint	VERB
cblr-1782	880	10	on	on	ADP
cblr-1782	880	11	private	private	ADJ
cblr-1782	880	12	benefits	benefit	NOUN
cblr-1782	880	13	of	of	ADP
cblr-1782	880	14	control	control	NOUN
cblr-1782	880	15	:	:	PUNCT
cblr-1782	880	16	ex	ex	NOUN
cblr-1782	880	17	ante	ante	NOUN
cblr-1782	880	18	control	control	NOUN
cblr-1782	880	19	mechanisms	mechanism	NOUN
cblr-1782	880	20	versus	versus	ADP
cblr-1782	880	21	ex	ex	ADJ
cblr-1782	880	22	post	post	PROPN
cblr-1782	880	23	transaction	transaction	PROPN
cblr-1782	880	24	review	review	NOUN
cblr-1782	880	25	,	,	PUNCT
cblr-1782	880	26	169	169	NUM
cblr-1782	880	27	j.	j.	PROPN
cblr-1782	880	28	institutional	institutional	PROPN
cblr-1782	880	29	&	&	CCONJ
cblr-1782	880	30	theoretical	theoretical	PROPN
cblr-1782	880	31	econ	econ	NOUN
cblr-1782	880	32	.	.	PUNCT
cblr-1782	881	1	160	160	NUM
cblr-1782	881	2	(	(	PUNCT
cblr-1782	881	3	2013	2013	NUM
cblr-1782	881	4	)	)	PUNCT
cblr-1782	881	5	.	.	PUNCT
cblr-1782	882	1	min	min	NOUN
cblr-1782	882	2	–	–	PUNCT
cblr-1782	882	3	final	final	ADJ
cblr-1782	882	4	728	728	NUM
cblr-1782	882	5	columbia	columbia	PROPN
cblr-1782	882	6	business	business	NOUN
cblr-1782	882	7	law	law	PROPN
cblr-1782	882	8	review	review	NOUN
cblr-1782	882	9	[	[	X
cblr-1782	882	10	vol	vol	NOUN
cblr-1782	882	11	.	.	PUNCT
cblr-1782	882	12	2014	2014	NUM
cblr-1782	882	13	address	address	NOUN
cblr-1782	882	14	the	the	DET
cblr-1782	882	15	per	per	X
cblr-1782	882	16	se	se	X
cblr-1782	882	17	voidability	voidability	NOUN
cblr-1782	882	18	issue	issue	NOUN
cblr-1782	882	19	without	without	ADP
cblr-1782	882	20	giving	give	VERB
cblr-1782	882	21	any	any	DET
cblr-1782	882	22	guidance	guidance	NOUN
cblr-1782	882	23	to	to	ADP
cblr-1782	882	24	the	the	DET
cblr-1782	882	25	court	court	NOUN
cblr-1782	882	26	about	about	ADP
cblr-1782	882	27	which	which	DET
cblr-1782	882	28	standard	standard	NOUN
cblr-1782	882	29	to	to	PART
cblr-1782	882	30	apply.126	apply.126	VERB
cblr-1782	882	31	figure	figure	VERB
cblr-1782	882	32	4	4	NUM
cblr-1782	882	33	:	:	PUNCT
cblr-1782	882	34	companies	company	NOUN
cblr-1782	882	35	’	'	PUNCT
cblr-1782	882	36	approval	approval	NOUN
cblr-1782	882	37	and	and	CCONJ
cblr-1782	882	38	disclosure	disclosure	NOUN
cblr-1782	882	39	practice	practice	NOUN
cblr-1782	882	40	on	on	ADP
cblr-1782	882	41	related	related	ADJ
cblr-1782	882	42	party	party	NOUN
cblr-1782	882	43	transactions	transaction	NOUN
cblr-1782	882	44	while	while	SCONJ
cblr-1782	882	45	the	the	DET
cblr-1782	882	46	corporate	corporate	ADJ
cblr-1782	882	47	law	law	NOUN
cblr-1782	882	48	regime	regime	NOUN
cblr-1782	882	49	exhibits	exhibit	VERB
cblr-1782	882	50	uncertainty	uncertainty	NOUN
cblr-1782	882	51	over	over	ADP
cblr-1782	882	52	the	the	DET
cblr-1782	882	53	ex	ex	X
cblr-1782	882	54	post	post	NOUN
cblr-1782	882	55	standard	standard	NOUN
cblr-1782	882	56	of	of	ADP
cblr-1782	882	57	review	review	NOUN
cblr-1782	882	58	,	,	PUNCT
cblr-1782	882	59	securities	security	NOUN
cblr-1782	882	60	regulations	regulation	NOUN
cblr-1782	882	61	on	on	ADP
cblr-1782	882	62	disclosure	disclosure	NOUN
cblr-1782	882	63	of	of	ADP
cblr-1782	882	64	related	related	ADJ
cblr-1782	882	65	party	party	NOUN
cblr-1782	882	66	transactions	transaction	NOUN
cblr-1782	882	67	,	,	PUNCT
cblr-1782	882	68	on	on	ADP
cblr-1782	882	69	the	the	DET
cblr-1782	882	70	other	other	ADJ
cblr-1782	882	71	hand	hand	NOUN
cblr-1782	882	72	,	,	PUNCT
cblr-1782	882	73	seem	seem	VERB
cblr-1782	882	74	to	to	PART
cblr-1782	882	75	suffer	suffer	VERB
cblr-1782	882	76	from	from	ADP
cblr-1782	882	77	granting	grant	VERB
cblr-1782	882	78	potentially	potentially	ADV
cblr-1782	882	79	excessive	excessive	ADJ
cblr-1782	882	80	discretion	discretion	NOUN
cblr-1782	882	81	to	to	ADP
cblr-1782	882	82	the	the	DET
cblr-1782	882	83	approving	approve	VERB
cblr-1782	882	84	directors	director	NOUN
cblr-1782	882	85	on	on	ADP
cblr-1782	882	86	what	what	PRON
cblr-1782	882	87	to	to	PART
cblr-1782	882	88	disclose	disclose	VERB
cblr-1782	882	89	.	.	PUNCT
cblr-1782	883	1	based	base	VERB
cblr-1782	883	2	on	on	ADP
cblr-1782	883	3	the	the	DET
cblr-1782	883	4	disclosure	disclosure	NOUN
cblr-1782	883	5	data	datum	NOUN
cblr-1782	883	6	,	,	PUNCT
cblr-1782	883	7	i	i	PRON
cblr-1782	883	8	observed	observe	VERB
cblr-1782	883	9	three	three	NUM
cblr-1782	883	10	groups	group	NOUN
cblr-1782	883	11	of	of	ADP
cblr-1782	883	12	related	related	ADJ
cblr-1782	883	13	party	party	NOUN
cblr-1782	883	14	transactions	transaction	NOUN
cblr-1782	883	15	that	that	PRON
cblr-1782	883	16	do	do	AUX
cblr-1782	883	17	not	not	PART
cblr-1782	883	18	have	have	VERB
cblr-1782	883	19	to	to	PART
cblr-1782	883	20	be	be	AUX
cblr-1782	883	21	disclosed	disclose	VERB
cblr-1782	883	22	under	under	ADP
cblr-1782	883	23	the	the	DET
cblr-1782	883	24	sec	sec	PROPN
cblr-1782	883	25	regulations	regulation	NOUN
cblr-1782	883	26	.	.	PUNCT
cblr-1782	884	1	the	the	DET
cblr-1782	884	2	first	first	ADJ
cblr-1782	884	3	group	group	NOUN
cblr-1782	884	4	consists	consist	VERB
cblr-1782	884	5	of	of	ADP
cblr-1782	884	6	transactions	transaction	NOUN
cblr-1782	884	7	involving	involve	VERB
cblr-1782	884	8	$	$	SYM
cblr-1782	884	9	120,000	120,000	NUM
cblr-1782	884	10	or	or	CCONJ
cblr-1782	884	11	less	less	ADJ
cblr-1782	884	12	.	.	PUNCT
cblr-1782	885	1	the	the	DET
cblr-1782	885	2	second	second	ADJ
cblr-1782	885	3	group	group	NOUN
cblr-1782	885	4	consists	consist	VERB
cblr-1782	885	5	of	of	ADP
cblr-1782	885	6	related	related	ADJ
cblr-1782	885	7	party	party	NOUN
cblr-1782	885	8	transactions	transaction	NOUN
cblr-1782	885	9	involving	involve	VERB
cblr-1782	885	10	more	more	ADJ
cblr-1782	885	11	than	than	ADP
cblr-1782	885	12	$	$	SYM
cblr-1782	885	13	120,000	120,000	NUM
cblr-1782	885	14	but	but	CCONJ
cblr-1782	885	15	determined	determined	ADJ
cblr-1782	885	16	(	(	PUNCT
cblr-1782	885	17	by	by	ADP
cblr-1782	885	18	the	the	DET
cblr-1782	885	19	approving	approve	VERB
cblr-1782	885	20	committee	committee	NOUN
cblr-1782	885	21	)	)	PUNCT
cblr-1782	885	22	to	to	PART
cblr-1782	885	23	be	be	AUX
cblr-1782	885	24	“	"	PUNCT
cblr-1782	885	25	non	non	ADJ
cblr-1782	885	26	-	-	ADJ
cblr-1782	885	27	material	material	ADJ
cblr-1782	885	28	.	.	PUNCT
cblr-1782	885	29	”	"	PUNCT
cblr-1782	886	1	the	the	DET
cblr-1782	886	2	third	third	ADJ
cblr-1782	886	3	group	group	NOUN
cblr-1782	886	4	is	be	AUX
cblr-1782	886	5	a	a	DET
cblr-1782	886	6	category	category	NOUN
cblr-1782	886	7	of	of	ADP
cblr-1782	886	8	transactions	transaction	NOUN
cblr-1782	886	9	deemed	deem	VERB
cblr-1782	886	10	pre	pre	ADJ
cblr-1782	886	11	-	-	VERB
cblr-1782	886	12	approved	approve	VERB
cblr-1782	886	13	in	in	ADP
cblr-1782	886	14	each	each	DET
cblr-1782	886	15	company	company	NOUN
cblr-1782	886	16	’s	’s	PART
cblr-1782	886	17	policies	policy	NOUN
cblr-1782	886	18	and	and	CCONJ
cblr-1782	886	19	procedures	procedure	NOUN
cblr-1782	886	20	on	on	ADP
cblr-1782	886	21	related	related	ADJ
cblr-1782	886	22	party	party	NOUN
cblr-1782	886	23	126	126	NUM
cblr-1782	886	24	see	see	VERB
cblr-1782	886	25	blake	blake	PROPN
cblr-1782	886	26	rohrbacher	rohrbacher	PROPN
cblr-1782	886	27	,	,	PUNCT
cblr-1782	886	28	et	et	PROPN
cblr-1782	886	29	al	al	PROPN
cblr-1782	886	30	.	.	PROPN
cblr-1782	886	31	,	,	PUNCT
cblr-1782	886	32	finding	find	VERB
cblr-1782	886	33	safe	safe	ADJ
cblr-1782	886	34	harbor	harbor	NOUN
cblr-1782	886	35	:	:	PUNCT
cblr-1782	886	36	clarifying	clarify	VERB
cblr-1782	886	37	the	the	DET
cblr-1782	886	38	limited	limited	ADJ
cblr-1782	886	39	application	application	NOUN
cblr-1782	886	40	of	of	ADP
cblr-1782	886	41	section	section	NOUN
cblr-1782	886	42	144	144	NUM
cblr-1782	886	43	,	,	PUNCT
cblr-1782	886	44	33	33	NUM
cblr-1782	886	45	del	del	PROPN
cblr-1782	886	46	.	.	PROPN
cblr-1782	886	47	j.	j.	PROPN
cblr-1782	886	48	corp	corp	PROPN
cblr-1782	886	49	.	.	PROPN
cblr-1782	886	50	l.	l.	PROPN
cblr-1782	886	51	719	719	NUM
cblr-1782	886	52	(	(	PUNCT
cblr-1782	886	53	2008	2008	NUM
cblr-1782	886	54	)	)	PUNCT
cblr-1782	886	55	;	;	PUNCT
cblr-1782	886	56	ann	ann	PROPN
cblr-1782	886	57	m.	m.	PROPN
cblr-1782	886	58	scarlett	scarlett	PROPN
cblr-1782	886	59	,	,	PUNCT
cblr-1782	886	60	confusion	confusion	NOUN
cblr-1782	886	61	and	and	CCONJ
cblr-1782	886	62	unpredictability	unpredictability	NOUN
cblr-1782	886	63	in	in	ADP
cblr-1782	886	64	shareholder	shareholder	NOUN
cblr-1782	886	65	derivative	derivative	ADJ
cblr-1782	886	66	litigation	litigation	NOUN
cblr-1782	886	67	:	:	PUNCT
cblr-1782	886	68	the	the	DET
cblr-1782	886	69	delaware	delaware	PROPN
cblr-1782	886	70	courts	court	NOUN
cblr-1782	886	71	’	’	PART
cblr-1782	886	72	response	response	NOUN
cblr-1782	886	73	to	to	ADP
cblr-1782	886	74	recent	recent	ADJ
cblr-1782	886	75	corporate	corporate	ADJ
cblr-1782	886	76	scandals	scandal	NOUN
cblr-1782	886	77	,	,	PUNCT
cblr-1782	886	78	60	60	NUM
cblr-1782	886	79	fla	fla	NOUN
cblr-1782	886	80	.	.	PUNCT
cblr-1782	887	1	l.	l.	PROPN
cblr-1782	887	2	rev	rev	PROPN
cblr-1782	887	3	.	.	PROPN
cblr-1782	887	4	589	589	NUM
cblr-1782	887	5	,	,	PUNCT
cblr-1782	887	6	593	593	NUM
cblr-1782	887	7	(	(	PUNCT
cblr-1782	887	8	2008	2008	NUM
cblr-1782	887	9	)	)	PUNCT
cblr-1782	887	10	.	.	PUNCT
cblr-1782	888	1	min	min	NOUN
cblr-1782	888	2	–	–	PUNCT
cblr-1782	888	3	final	final	ADJ
cblr-1782	888	4	no	no	NOUN
cblr-1782	888	5	.	.	PUNCT
cblr-1782	889	1	3:663	3:663	NUM
cblr-1782	889	2	]	]	X
cblr-1782	889	3	cooperative	cooperative	ADJ
cblr-1782	889	4	policing	policing	NOUN
cblr-1782	889	5	of	of	ADP
cblr-1782	889	6	rpts	rpt	NOUN
cblr-1782	889	7	729	729	NUM
cblr-1782	889	8	transactions.127	transactions.127	NOUN
cblr-1782	889	9	especially	especially	ADV
cblr-1782	889	10	if	if	SCONJ
cblr-1782	889	11	a	a	DET
cblr-1782	889	12	related	relate	VERB
cblr-1782	889	13	party	party	NOUN
cblr-1782	889	14	transaction	transaction	NOUN
cblr-1782	889	15	falls	fall	VERB
cblr-1782	889	16	into	into	ADP
cblr-1782	889	17	one	one	NUM
cblr-1782	889	18	of	of	ADP
cblr-1782	889	19	the	the	DET
cblr-1782	889	20	last	last	ADJ
cblr-1782	889	21	two	two	NUM
cblr-1782	889	22	categories	category	NOUN
cblr-1782	889	23	,	,	PUNCT
cblr-1782	889	24	a	a	DET
cblr-1782	889	25	company	company	NOUN
cblr-1782	889	26	does	do	AUX
cblr-1782	889	27	not	not	PART
cblr-1782	889	28	have	have	VERB
cblr-1782	889	29	to	to	PART
cblr-1782	889	30	disclose	disclose	VERB
cblr-1782	889	31	the	the	DET
cblr-1782	889	32	details	detail	NOUN
cblr-1782	889	33	of	of	ADP
cblr-1782	889	34	the	the	DET
cblr-1782	889	35	transaction	transaction	NOUN
cblr-1782	889	36	regardless	regardless	ADV
cblr-1782	889	37	of	of	ADP
cblr-1782	889	38	the	the	DET
cblr-1782	889	39	dollar	dollar	NOUN
cblr-1782	889	40	amount	amount	NOUN
cblr-1782	889	41	involved	involve	VERB
cblr-1782	889	42	or	or	CCONJ
cblr-1782	889	43	its	its	PRON
cblr-1782	889	44	actual	actual	ADJ
cblr-1782	889	45	materiality	materiality	NOUN
cblr-1782	889	46	.	.	PUNCT
cblr-1782	890	1	the	the	DET
cblr-1782	890	2	approving	approve	VERB
cblr-1782	890	3	committee	committee	NOUN
cblr-1782	890	4	exercises	exercise	VERB
cblr-1782	890	5	considerable	considerable	ADJ
cblr-1782	890	6	discretion	discretion	NOUN
cblr-1782	890	7	in	in	ADP
cblr-1782	890	8	determining	determine	VERB
cblr-1782	890	9	the	the	DET
cblr-1782	890	10	“	"	PUNCT
cblr-1782	890	11	materiality	materiality	NOUN
cblr-1782	890	12	”	"	PUNCT
cblr-1782	890	13	of	of	ADP
cblr-1782	890	14	a	a	DET
cblr-1782	890	15	transaction	transaction	NOUN
cblr-1782	890	16	and	and	CCONJ
cblr-1782	890	17	selecting	select	VERB
cblr-1782	890	18	the	the	DET
cblr-1782	890	19	categories	category	NOUN
cblr-1782	890	20	of	of	ADP
cblr-1782	890	21	pre	pre	ADJ
cblr-1782	890	22	-	-	ADJ
cblr-1782	890	23	approved	approve	VERB
cblr-1782	890	24	transactions	transaction	NOUN
cblr-1782	890	25	.	.	PUNCT
cblr-1782	891	1	this	this	PRON
cblr-1782	891	2	raises	raise	VERB
cblr-1782	891	3	a	a	DET
cblr-1782	891	4	potentially	potentially	ADV
cblr-1782	891	5	troubling	troubling	ADJ
cblr-1782	891	6	concern	concern	NOUN
cblr-1782	891	7	over	over	ADP
cblr-1782	891	8	whether	whether	SCONJ
cblr-1782	891	9	shareholders	shareholder	NOUN
cblr-1782	891	10	are	be	AUX
cblr-1782	891	11	receiving	receive	VERB
cblr-1782	891	12	sufficient	sufficient	ADJ
cblr-1782	891	13	information	information	NOUN
cblr-1782	891	14	regarding	regard	VERB
cblr-1782	891	15	related	related	ADJ
cblr-1782	891	16	party	party	NOUN
cblr-1782	891	17	transactions	transaction	NOUN
cblr-1782	891	18	.	.	PUNCT
cblr-1782	892	1	when	when	SCONJ
cblr-1782	892	2	we	we	PRON
cblr-1782	892	3	examine	examine	VERB
cblr-1782	892	4	corporate	corporate	ADJ
cblr-1782	892	5	law	law	NOUN
cblr-1782	892	6	and	and	CCONJ
cblr-1782	892	7	the	the	DET
cblr-1782	892	8	securities	security	NOUN
cblr-1782	892	9	regulations	regulation	NOUN
cblr-1782	892	10	as	as	ADP
cblr-1782	892	11	a	a	DET
cblr-1782	892	12	whole	whole	NOUN
cblr-1782	892	13	,	,	PUNCT
cblr-1782	892	14	the	the	DET
cblr-1782	892	15	current	current	ADJ
cblr-1782	892	16	regulatory	regulatory	ADJ
cblr-1782	892	17	regime	regime	NOUN
cblr-1782	892	18	seems	seem	VERB
cblr-1782	892	19	to	to	PART
cblr-1782	892	20	exhibit	exhibit	VERB
cblr-1782	892	21	both	both	CCONJ
cblr-1782	892	22	insufficient	insufficient	ADJ
cblr-1782	892	23	ex	ex	NUM
cblr-1782	892	24	ante	ante	NOUN
cblr-1782	892	25	disclosure	disclosure	NOUN
cblr-1782	892	26	and	and	CCONJ
cblr-1782	892	27	uncertain	uncertain	ADJ
cblr-1782	892	28	ex	ex	PRON
cblr-1782	892	29	post	post	PROPN
cblr-1782	892	30	judicial	judicial	ADJ
cblr-1782	892	31	review	review	NOUN
cblr-1782	892	32	.	.	PUNCT
cblr-1782	893	1	insufficient	insufficient	ADJ
cblr-1782	893	2	ex	ex	PRON
cblr-1782	893	3	ante	ante	NOUN
cblr-1782	893	4	disclosure	disclosure	NOUN
cblr-1782	893	5	implies	imply	VERB
cblr-1782	893	6	that	that	SCONJ
cblr-1782	893	7	the	the	DET
cblr-1782	893	8	current	current	ADJ
cblr-1782	893	9	regime	regime	NOUN
cblr-1782	893	10	could	could	AUX
cblr-1782	893	11	be	be	AUX
cblr-1782	893	12	non	non	ADJ
cblr-1782	893	13	-	-	ADJ
cblr-1782	893	14	discriminating	discriminating	ADJ
cblr-1782	893	15	.	.	PUNCT
cblr-1782	894	1	when	when	SCONJ
cblr-1782	894	2	neither	neither	CCONJ
cblr-1782	894	3	beneficial	beneficial	ADJ
cblr-1782	894	4	nor	nor	CCONJ
cblr-1782	894	5	harmful	harmful	ADJ
cblr-1782	894	6	transactions	transaction	NOUN
cblr-1782	894	7	are	be	AUX
cblr-1782	894	8	being	be	AUX
cblr-1782	894	9	disclosed	disclose	VERB
cblr-1782	894	10	,	,	PUNCT
cblr-1782	894	11	ex	ex	X
cblr-1782	894	12	post	post	NOUN
cblr-1782	894	13	litigation	litigation	NOUN
cblr-1782	894	14	will	will	AUX
cblr-1782	894	15	not	not	PART
cblr-1782	894	16	ensue	ensue	VERB
cblr-1782	894	17	and	and	CCONJ
cblr-1782	894	18	therefore	therefore	ADV
cblr-1782	894	19	will	will	AUX
cblr-1782	894	20	not	not	PART
cblr-1782	894	21	have	have	VERB
cblr-1782	894	22	much	much	ADJ
cblr-1782	894	23	effect	effect	NOUN
cblr-1782	894	24	in	in	ADP
cblr-1782	894	25	discriminating	discriminate	VERB
cblr-1782	894	26	between	between	ADP
cblr-1782	894	27	beneficial	beneficial	ADJ
cblr-1782	894	28	transactions	transaction	NOUN
cblr-1782	894	29	and	and	CCONJ
cblr-1782	894	30	harmful	harmful	ADJ
cblr-1782	894	31	ones	one	NOUN
cblr-1782	894	32	.	.	PUNCT
cblr-1782	895	1	at	at	ADP
cblr-1782	895	2	the	the	DET
cblr-1782	895	3	same	same	ADJ
cblr-1782	895	4	time	time	NOUN
cblr-1782	895	5	,	,	PUNCT
cblr-1782	895	6	the	the	DET
cblr-1782	895	7	uncertain	uncertain	ADJ
cblr-1782	895	8	judicial	judicial	ADJ
cblr-1782	895	9	standard	standard	NOUN
cblr-1782	895	10	can	can	AUX
cblr-1782	895	11	produce	produce	VERB
cblr-1782	895	12	a	a	DET
cblr-1782	895	13	lack	lack	NOUN
cblr-1782	895	14	of	of	ADP
cblr-1782	895	15	clarity	clarity	NOUN
cblr-1782	895	16	and	and	CCONJ
cblr-1782	895	17	also	also	ADV
cblr-1782	895	18	increase	increase	VERB
cblr-1782	895	19	the	the	DET
cblr-1782	895	20	cost	cost	NOUN
cblr-1782	895	21	of	of	ADP
cblr-1782	895	22	litigation	litigation	NOUN
cblr-1782	895	23	or	or	CCONJ
cblr-1782	895	24	possibly	possibly	ADV
cblr-1782	895	25	discourage	discourage	VERB
cblr-1782	895	26	ex	ex	PRON
cblr-1782	895	27	ante	ante	NOUN
cblr-1782	895	28	disclosure	disclosure	NOUN
cblr-1782	895	29	altogether	altogether	ADV
cblr-1782	895	30	.	.	PUNCT
cblr-1782	896	1	b.	b.	PROPN
cblr-1782	897	1	legal	legal	ADJ
cblr-1782	897	2	policy	policy	NOUN
cblr-1782	897	3	proposal	proposal	NOUN
cblr-1782	897	4	1	1	NUM
cblr-1782	897	5	.	.	PUNCT
cblr-1782	897	6	proposal	proposal	NOUN
cblr-1782	897	7	to	to	ADP
cblr-1782	897	8	the	the	DET
cblr-1782	897	9	sec	sec	PROPN
cblr-1782	897	10	:	:	PUNCT
cblr-1782	897	11	sticks	stick	VERB
cblr-1782	897	12	the	the	DET
cblr-1782	897	13	sec	sec	PROPN
cblr-1782	897	14	can	can	AUX
cblr-1782	897	15	better	well	ADV
cblr-1782	897	16	deter	deter	VERB
cblr-1782	897	17	explicit	explicit	ADJ
cblr-1782	897	18	violations	violation	NOUN
cblr-1782	897	19	,	,	PUNCT
cblr-1782	897	20	such	such	ADJ
cblr-1782	897	21	as	as	ADP
cblr-1782	897	22	omitting	omit	VERB
cblr-1782	897	23	required	require	VERB
cblr-1782	897	24	information	information	NOUN
cblr-1782	897	25	from	from	ADP
cblr-1782	897	26	disclosure	disclosure	NOUN
cblr-1782	897	27	or	or	CCONJ
cblr-1782	897	28	misinterpreting	misinterpret	VERB
cblr-1782	897	29	the	the	DET
cblr-1782	897	30	rules	rule	NOUN
cblr-1782	897	31	,	,	PUNCT
cblr-1782	897	32	with	with	ADP
cblr-1782	897	33	enhanced	enhanced	ADJ
cblr-1782	897	34	enforcement	enforcement	NOUN
cblr-1782	897	35	of	of	ADP
cblr-1782	897	36	the	the	DET
cblr-1782	897	37	regulations	regulation	NOUN
cblr-1782	897	38	.	.	PUNCT
cblr-1782	898	1	the	the	DET
cblr-1782	898	2	sec	sec	PROPN
cblr-1782	898	3	can	can	AUX
cblr-1782	898	4	also	also	ADV
cblr-1782	898	5	announce	announce	VERB
cblr-1782	898	6	and	and	CCONJ
cblr-1782	898	7	post	post	VERB
cblr-1782	898	8	instructions	instruction	NOUN
cblr-1782	898	9	about	about	ADP
cblr-1782	898	10	such	such	ADJ
cblr-1782	898	11	mistakes	mistake	NOUN
cblr-1782	898	12	on	on	ADP
cblr-1782	898	13	its	its	PRON
cblr-1782	898	14	website	website	NOUN
cblr-1782	898	15	.	.	PUNCT
cblr-1782	899	1	the	the	DET
cblr-1782	899	2	more	more	ADV
cblr-1782	899	3	thorny	thorny	ADJ
cblr-1782	899	4	problem	problem	NOUN
cblr-1782	899	5	is	be	AUX
cblr-1782	899	6	the	the	DET
cblr-1782	899	7	application	application	NOUN
cblr-1782	899	8	of	of	ADP
cblr-1782	899	9	the	the	DET
cblr-1782	899	10	materiality	materiality	NOUN
cblr-1782	899	11	standard	standard	NOUN
cblr-1782	899	12	.	.	PUNCT
cblr-1782	900	1	as	as	SCONJ
cblr-1782	900	2	previously	previously	ADV
cblr-1782	900	3	discussed	discuss	VERB
cblr-1782	900	4	,	,	PUNCT
cblr-1782	900	5	the	the	DET
cblr-1782	900	6	materiality	materiality	NOUN
cblr-1782	900	7	standard	standard	NOUN
cblr-1782	900	8	is	be	AUX
cblr-1782	900	9	an	an	DET
cblr-1782	900	10	important	important	ADJ
cblr-1782	900	11	factor	factor	NOUN
cblr-1782	900	12	that	that	PRON
cblr-1782	900	13	determines	determine	VERB
cblr-1782	900	14	the	the	DET
cblr-1782	900	15	number	number	NOUN
cblr-1782	900	16	of	of	ADP
cblr-1782	900	17	disclosures	disclosure	NOUN
cblr-1782	900	18	,	,	PUNCT
cblr-1782	900	19	but	but	CCONJ
cblr-1782	900	20	its	its	PRON
cblr-1782	900	21	application	application	NOUN
cblr-1782	900	22	is	be	AUX
cblr-1782	900	23	quite	quite	ADV
cblr-1782	900	24	subjective	subjective	ADJ
cblr-1782	900	25	and	and	CCONJ
cblr-1782	900	26	contextual	contextual	ADJ
cblr-1782	900	27	.	.	PUNCT
cblr-1782	901	1	once	once	ADV
cblr-1782	901	2	a	a	DET
cblr-1782	901	3	related	relate	VERB
cblr-1782	901	4	party	party	NOUN
cblr-1782	901	5	transaction	transaction	NOUN
cblr-1782	901	6	is	be	AUX
cblr-1782	901	7	not	not	PART
cblr-1782	901	8	disclosed	disclose	VERB
cblr-1782	901	9	because	because	SCONJ
cblr-1782	901	10	it	it	PRON
cblr-1782	901	11	is	be	AUX
cblr-1782	901	12	deemed	deem	VERB
cblr-1782	901	13	non	non	ADJ
cblr-1782	901	14	-	-	ADJ
cblr-1782	901	15	material	material	ADJ
cblr-1782	901	16	,	,	PUNCT
cblr-1782	901	17	it	it	PRON
cblr-1782	901	18	is	be	AUX
cblr-1782	901	19	quite	quite	ADV
cblr-1782	901	20	difficult	difficult	ADJ
cblr-1782	901	21	for	for	ADP
cblr-1782	901	22	127	127	NUM
cblr-1782	901	23	infra	infra	NOUN
cblr-1782	901	24	part	part	NOUN
cblr-1782	901	25	iii.d	iii.d	PROPN
cblr-1782	901	26	.	.	PUNCT
cblr-1782	901	27	min	min	PROPN
cblr-1782	901	28	–	–	PUNCT
cblr-1782	902	1	final	final	ADJ
cblr-1782	902	2	730	730	NUM
cblr-1782	902	3	columbia	columbia	PROPN
cblr-1782	902	4	business	business	NOUN
cblr-1782	902	5	law	law	PROPN
cblr-1782	902	6	review	review	NOUN
cblr-1782	902	7	[	[	X
cblr-1782	902	8	vol	vol	NOUN
cblr-1782	902	9	.	.	PUNCT
cblr-1782	902	10	2014	2014	NUM
cblr-1782	903	1	anyone	anyone	PRON
cblr-1782	903	2	other	other	ADJ
cblr-1782	903	3	than	than	ADP
cblr-1782	903	4	the	the	DET
cblr-1782	903	5	related	relate	VERB
cblr-1782	903	6	party	party	NOUN
cblr-1782	903	7	and	and	CCONJ
cblr-1782	903	8	the	the	DET
cblr-1782	903	9	approving	approve	VERB
cblr-1782	903	10	committee	committee	NOUN
cblr-1782	903	11	to	to	PART
cblr-1782	903	12	learn	learn	VERB
cblr-1782	903	13	about	about	ADP
cblr-1782	903	14	the	the	DET
cblr-1782	903	15	transaction	transaction	NOUN
cblr-1782	903	16	except	except	SCONJ
cblr-1782	903	17	in	in	ADP
cblr-1782	903	18	exceptional	exceptional	ADJ
cblr-1782	903	19	circumstances	circumstance	NOUN
cblr-1782	903	20	(	(	PUNCT
cblr-1782	903	21	e.g.	e.g.	ADV
cblr-1782	903	22	,	,	PUNCT
cblr-1782	903	23	when	when	SCONJ
cblr-1782	903	24	the	the	DET
cblr-1782	903	25	transaction	transaction	NOUN
cblr-1782	903	26	happens	happen	VERB
cblr-1782	903	27	to	to	PART
cblr-1782	903	28	be	be	AUX
cblr-1782	903	29	revealed	reveal	VERB
cblr-1782	903	30	in	in	ADP
cblr-1782	903	31	a	a	DET
cblr-1782	903	32	media	media	NOUN
cblr-1782	903	33	report	report	NOUN
cblr-1782	903	34	)	)	PUNCT
cblr-1782	903	35	.	.	PUNCT
cblr-1782	904	1	given	give	VERB
cblr-1782	904	2	such	such	ADJ
cblr-1782	904	3	considerations	consideration	NOUN
cblr-1782	904	4	,	,	PUNCT
cblr-1782	904	5	should	should	AUX
cblr-1782	904	6	the	the	DET
cblr-1782	904	7	sec	sec	PROPN
cblr-1782	904	8	bring	bring	VERB
cblr-1782	904	9	back	back	ADV
cblr-1782	904	10	the	the	DET
cblr-1782	904	11	bright	bright	ADJ
cblr-1782	904	12	-	-	PUNCT
cblr-1782	904	13	line	line	NOUN
cblr-1782	904	14	rules	rule	NOUN
cblr-1782	904	15	that	that	PRON
cblr-1782	904	16	item	item	NOUN
cblr-1782	904	17	404(a	404(a	NOUN
cblr-1782	904	18	)	)	PUNCT
cblr-1782	904	19	contained	contain	VERB
cblr-1782	904	20	before	before	ADP
cblr-1782	904	21	the	the	DET
cblr-1782	904	22	2006	2006	NUM
cblr-1782	904	23	amendment	amendment	NOUN
cblr-1782	904	24	?	?	PUNCT
cblr-1782	905	1	that	that	PRON
cblr-1782	905	2	would	would	AUX
cblr-1782	905	3	be	be	AUX
cblr-1782	905	4	helpful	helpful	ADJ
cblr-1782	905	5	to	to	ADP
cblr-1782	905	6	a	a	DET
cblr-1782	905	7	certain	certain	ADJ
cblr-1782	905	8	degree	degree	NOUN
cblr-1782	905	9	but	but	CCONJ
cblr-1782	905	10	it	it	PRON
cblr-1782	905	11	might	might	AUX
cblr-1782	905	12	be	be	AUX
cblr-1782	905	13	incapable	incapable	ADJ
cblr-1782	905	14	of	of	ADP
cblr-1782	905	15	fundamentally	fundamentally	ADV
cblr-1782	905	16	altering	alter	VERB
cblr-1782	905	17	corporate	corporate	ADJ
cblr-1782	905	18	disclosure	disclosure	NOUN
cblr-1782	905	19	practices	practice	NOUN
cblr-1782	905	20	.	.	PUNCT
cblr-1782	906	1	given	give	VERB
cblr-1782	906	2	that	that	SCONJ
cblr-1782	906	3	the	the	DET
cblr-1782	906	4	sec	sec	PROPN
cblr-1782	906	5	eliminated	eliminate	VERB
cblr-1782	906	6	the	the	DET
cblr-1782	906	7	bright	bright	ADJ
cblr-1782	906	8	-	-	PUNCT
cblr-1782	906	9	line	line	NOUN
cblr-1782	906	10	instructions	instruction	NOUN
cblr-1782	906	11	to	to	PART
cblr-1782	906	12	prohibit	prohibit	VERB
cblr-1782	906	13	companies	company	NOUN
cblr-1782	906	14	from	from	ADP
cblr-1782	906	15	circumventing	circumvent	VERB
cblr-1782	906	16	the	the	DET
cblr-1782	906	17	rule	rule	NOUN
cblr-1782	906	18	,	,	PUNCT
cblr-1782	906	19	rehabilitating	rehabilitate	VERB
cblr-1782	906	20	such	such	DET
cblr-1782	906	21	a	a	DET
cblr-1782	906	22	bright	bright	ADJ
cblr-1782	906	23	-	-	PUNCT
cblr-1782	906	24	line	line	NOUN
cblr-1782	906	25	rule	rule	NOUN
cblr-1782	906	26	will	will	AUX
cblr-1782	906	27	likely	likely	ADV
cblr-1782	906	28	bring	bring	VERB
cblr-1782	906	29	back	back	ADV
cblr-1782	906	30	the	the	DET
cblr-1782	906	31	same	same	ADJ
cblr-1782	906	32	concerns	concern	NOUN
cblr-1782	906	33	.	.	PUNCT
cblr-1782	907	1	the	the	DET
cblr-1782	907	2	materiality	materiality	NOUN
cblr-1782	907	3	standard	standard	NOUN
cblr-1782	907	4	,	,	PUNCT
cblr-1782	907	5	hence	hence	ADV
cblr-1782	907	6	,	,	PUNCT
cblr-1782	907	7	is	be	AUX
cblr-1782	907	8	a	a	DET
cblr-1782	907	9	double	double	ADJ
cblr-1782	907	10	-	-	PUNCT
cblr-1782	907	11	edged	edge	VERB
cblr-1782	907	12	sword	sword	NOUN
cblr-1782	907	13	with	with	ADP
cblr-1782	907	14	inherent	inherent	ADJ
cblr-1782	907	15	limitations	limitation	NOUN
cblr-1782	907	16	.	.	PUNCT
cblr-1782	908	1	without	without	ADP
cblr-1782	908	2	providing	provide	VERB
cblr-1782	908	3	directors	director	NOUN
cblr-1782	908	4	with	with	ADP
cblr-1782	908	5	increased	increase	VERB
cblr-1782	908	6	incentive	incentive	NOUN
cblr-1782	908	7	to	to	PART
cblr-1782	908	8	disclose	disclose	VERB
cblr-1782	908	9	related	related	ADJ
cblr-1782	908	10	party	party	NOUN
cblr-1782	908	11	transactions	transaction	NOUN
cblr-1782	908	12	,	,	PUNCT
cblr-1782	908	13	disclosures	disclosure	NOUN
cblr-1782	908	14	may	may	AUX
cblr-1782	908	15	remain	remain	VERB
cblr-1782	908	16	nominal	nominal	ADJ
cblr-1782	908	17	and	and	CCONJ
cblr-1782	908	18	the	the	DET
cblr-1782	908	19	market	market	NOUN
cblr-1782	908	20	’s	’s	PART
cblr-1782	908	21	confidence	confidence	NOUN
cblr-1782	908	22	on	on	ADP
cblr-1782	908	23	the	the	DET
cblr-1782	908	24	disclosures	disclosure	NOUN
cblr-1782	908	25	may	may	AUX
cblr-1782	908	26	remain	remain	VERB
cblr-1782	908	27	weak	weak	ADJ
cblr-1782	908	28	.	.	PUNCT
cblr-1782	909	1	thus	thus	ADV
cblr-1782	909	2	,	,	PUNCT
cblr-1782	909	3	we	we	PRON
cblr-1782	909	4	need	need	VERB
cblr-1782	909	5	to	to	PART
cblr-1782	909	6	turn	turn	VERB
cblr-1782	909	7	our	our	PRON
cblr-1782	909	8	focus	focus	NOUN
cblr-1782	909	9	to	to	ADP
cblr-1782	909	10	incentivizing	incentivize	VERB
cblr-1782	909	11	directors	director	NOUN
cblr-1782	909	12	to	to	PART
cblr-1782	909	13	make	make	VERB
cblr-1782	909	14	less	less	ADV
cblr-1782	909	15	strategic	strategic	ADJ
cblr-1782	909	16	and	and	CCONJ
cblr-1782	909	17	more	more	ADV
cblr-1782	909	18	consistent	consistent	ADJ
cblr-1782	909	19	disclosure	disclosure	NOUN
cblr-1782	909	20	of	of	ADP
cblr-1782	909	21	related	related	ADJ
cblr-1782	909	22	party	party	NOUN
cblr-1782	909	23	transactions	transaction	NOUN
cblr-1782	909	24	.	.	PUNCT
cblr-1782	910	1	2	2	X
cblr-1782	910	2	.	.	X
cblr-1782	910	3	proposal	proposal	NOUN
cblr-1782	910	4	to	to	ADP
cblr-1782	910	5	the	the	DET
cblr-1782	910	6	courts	court	NOUN
cblr-1782	910	7	:	:	PUNCT
cblr-1782	910	8	carrots	carrot	NOUN
cblr-1782	910	9	as	as	ADP
cblr-1782	910	10	the	the	DET
cblr-1782	910	11	least	least	ADV
cblr-1782	910	12	intrusive	intrusive	ADJ
cblr-1782	910	13	alternative	alternative	NOUN
cblr-1782	910	14	,	,	PUNCT
cblr-1782	910	15	one	one	NUM
cblr-1782	910	16	potential	potential	ADJ
cblr-1782	910	17	proposal	proposal	NOUN
cblr-1782	910	18	that	that	PRON
cblr-1782	910	19	mitigates	mitigate	VERB
cblr-1782	910	20	both	both	DET
cblr-1782	910	21	problems	problem	NOUN
cblr-1782	910	22	of	of	ADP
cblr-1782	910	23	strategic	strategic	ADJ
cblr-1782	910	24	disclosure	disclosure	NOUN
cblr-1782	910	25	and	and	CCONJ
cblr-1782	910	26	uncertain	uncertain	ADJ
cblr-1782	910	27	judicial	judicial	ADJ
cblr-1782	910	28	review	review	NOUN
cblr-1782	910	29	is	be	AUX
cblr-1782	910	30	to	to	PART
cblr-1782	910	31	link	link	VERB
cblr-1782	910	32	the	the	DET
cblr-1782	910	33	level	level	NOUN
cblr-1782	910	34	of	of	ADP
cblr-1782	910	35	ex	ex	PRON
cblr-1782	910	36	ante	ante	NOUN
cblr-1782	910	37	disclosure	disclosure	NOUN
cblr-1782	910	38	to	to	ADP
cblr-1782	910	39	the	the	DET
cblr-1782	910	40	standard	standard	NOUN
cblr-1782	910	41	of	of	ADP
cblr-1782	910	42	review	review	NOUN
cblr-1782	910	43	in	in	ADP
cblr-1782	910	44	fiduciary	fiduciary	ADJ
cblr-1782	910	45	duty	duty	NOUN
cblr-1782	910	46	of	of	ADP
cblr-1782	910	47	loyalty	loyalty	NOUN
cblr-1782	910	48	litigation	litigation	NOUN
cblr-1782	910	49	.	.	PUNCT
cblr-1782	911	1	specifically	specifically	ADV
cblr-1782	911	2	,	,	PUNCT
cblr-1782	911	3	this	this	DET
cblr-1782	911	4	article	article	NOUN
cblr-1782	911	5	proposes	propose	VERB
cblr-1782	911	6	that	that	SCONJ
cblr-1782	911	7	the	the	DET
cblr-1782	911	8	courts	court	NOUN
cblr-1782	911	9	consider	consider	VERB
cblr-1782	911	10	using	use	VERB
cblr-1782	911	11	lack	lack	NOUN
cblr-1782	911	12	of	of	ADP
cblr-1782	911	13	disclosure	disclosure	NOUN
cblr-1782	911	14	under	under	ADP
cblr-1782	911	15	the	the	DET
cblr-1782	911	16	sec	sec	PROPN
cblr-1782	911	17	regulations	regulation	NOUN
cblr-1782	911	18	as	as	ADP
cblr-1782	911	19	one	one	NUM
cblr-1782	911	20	justification	justification	NOUN
cblr-1782	911	21	for	for	ADP
cblr-1782	911	22	sticking	stick	VERB
cblr-1782	911	23	with	with	ADP
cblr-1782	911	24	the	the	DET
cblr-1782	911	25	fairness	fairness	NOUN
cblr-1782	911	26	test	test	NOUN
cblr-1782	911	27	rather	rather	ADV
cblr-1782	911	28	than	than	ADP
cblr-1782	911	29	moving	move	VERB
cblr-1782	911	30	to	to	ADP
cblr-1782	911	31	the	the	DET
cblr-1782	911	32	business	business	NOUN
cblr-1782	911	33	judgment	judgment	NOUN
cblr-1782	911	34	rule	rule	NOUN
cblr-1782	911	35	.	.	PUNCT
cblr-1782	912	1	conversely	conversely	ADV
cblr-1782	912	2	,	,	PUNCT
cblr-1782	912	3	in	in	ADP
cblr-1782	912	4	the	the	DET
cblr-1782	912	5	presence	presence	NOUN
cblr-1782	912	6	of	of	ADP
cblr-1782	912	7	full	full	ADJ
cblr-1782	912	8	disclosure	disclosure	NOUN
cblr-1782	912	9	combined	combine	VERB
cblr-1782	912	10	with	with	ADP
cblr-1782	912	11	satisfaction	satisfaction	NOUN
cblr-1782	912	12	of	of	ADP
cblr-1782	912	13	the	the	DET
cblr-1782	912	14	requirements	requirement	NOUN
cblr-1782	912	15	under	under	ADP
cblr-1782	912	16	dgcl	dgcl	PROPN
cblr-1782	912	17	section	section	NOUN
cblr-1782	912	18	144	144	NUM
cblr-1782	912	19	,	,	PUNCT
cblr-1782	912	20	the	the	DET
cblr-1782	912	21	courts	court	NOUN
cblr-1782	912	22	should	should	AUX
cblr-1782	912	23	be	be	AUX
cblr-1782	912	24	more	more	ADV
cblr-1782	912	25	willing	willing	ADJ
cblr-1782	912	26	to	to	PART
cblr-1782	912	27	apply	apply	VERB
cblr-1782	912	28	the	the	DET
cblr-1782	912	29	business	business	NOUN
cblr-1782	912	30	judgment	judgment	NOUN
cblr-1782	912	31	rule	rule	NOUN
cblr-1782	912	32	.	.	PUNCT
cblr-1782	913	1	under	under	ADP
cblr-1782	913	2	dgcl	dgcl	PROPN
cblr-1782	913	3	section	section	NOUN
cblr-1782	913	4	144	144	NUM
cblr-1782	913	5	,	,	PUNCT
cblr-1782	913	6	if	if	SCONJ
cblr-1782	913	7	a	a	DET
cblr-1782	913	8	related	relate	VERB
cblr-1782	913	9	party	party	NOUN
cblr-1782	913	10	transaction	transaction	NOUN
cblr-1782	913	11	satisfies	satisfy	VERB
cblr-1782	913	12	one	one	NUM
cblr-1782	913	13	of	of	ADP
cblr-1782	913	14	three	three	NUM
cblr-1782	913	15	disjunctive	disjunctive	ADJ
cblr-1782	913	16	conditions	condition	NOUN
cblr-1782	913	17	,	,	PUNCT
cblr-1782	913	18	it	it	PRON
cblr-1782	913	19	is	be	AUX
cblr-1782	913	20	not	not	PART
cblr-1782	913	21	per	per	ADP
cblr-1782	913	22	se	se	X
cblr-1782	913	23	voidable	voidable	ADJ
cblr-1782	913	24	.	.	PUNCT
cblr-1782	914	1	the	the	DET
cblr-1782	914	2	section	section	NOUN
cblr-1782	914	3	,	,	PUNCT
cblr-1782	914	4	however	however	ADV
cblr-1782	914	5	,	,	PUNCT
cblr-1782	914	6	states	state	VERB
cblr-1782	914	7	little	little	ADJ
cblr-1782	914	8	more	more	ADJ
cblr-1782	914	9	than	than	ADP
cblr-1782	914	10	that	that	PRON
cblr-1782	914	11	,	,	PUNCT
cblr-1782	914	12	creating	create	VERB
cblr-1782	914	13	much	much	ADJ
cblr-1782	914	14	uncertainty	uncertainty	NOUN
cblr-1782	914	15	as	as	ADP
cblr-1782	914	16	to	to	ADP
cblr-1782	914	17	whether	whether	SCONJ
cblr-1782	914	18	the	the	DET
cblr-1782	914	19	court	court	NOUN
cblr-1782	914	20	should	should	AUX
cblr-1782	914	21	apply	apply	VERB
cblr-1782	914	22	the	the	DET
cblr-1782	914	23	fairness	fairness	NOUN
cblr-1782	914	24	test	test	NOUN
cblr-1782	914	25	or	or	CCONJ
cblr-1782	914	26	the	the	DET
cblr-1782	914	27	business	business	NOUN
cblr-1782	914	28	judgment	judgment	NOUN
cblr-1782	914	29	rule	rule	NOUN
cblr-1782	914	30	when	when	SCONJ
cblr-1782	914	31	reviewing	review	VERB
cblr-1782	914	32	a	a	DET
cblr-1782	914	33	related	related	ADJ
cblr-1782	914	34	party	party	NOUN
cblr-1782	914	35	transaction	transaction	NOUN
cblr-1782	914	36	.	.	PUNCT
cblr-1782	915	1	some	some	PRON
cblr-1782	915	2	argue	argue	VERB
cblr-1782	915	3	that	that	SCONJ
cblr-1782	915	4	min	min	NOUN
cblr-1782	915	5	–	–	PUNCT
cblr-1782	915	6	final	final	ADJ
cblr-1782	915	7	no	no	NOUN
cblr-1782	915	8	.	.	PUNCT
cblr-1782	916	1	3:663	3:663	NUM
cblr-1782	916	2	]	]	X
cblr-1782	916	3	cooperative	cooperative	ADJ
cblr-1782	916	4	policing	policing	NOUN
cblr-1782	916	5	of	of	ADP
cblr-1782	916	6	rpts	rpt	NOUN
cblr-1782	916	7	731	731	NUM
cblr-1782	916	8	regardless	regardless	ADV
cblr-1782	916	9	of	of	ADP
cblr-1782	916	10	whether	whether	SCONJ
cblr-1782	916	11	a	a	DET
cblr-1782	916	12	challenged	challenge	VERB
cblr-1782	916	13	transaction	transaction	NOUN
cblr-1782	916	14	satisfies	satisfy	VERB
cblr-1782	916	15	any	any	PRON
cblr-1782	916	16	of	of	ADP
cblr-1782	916	17	the	the	DET
cblr-1782	916	18	conditions	condition	NOUN
cblr-1782	916	19	,	,	PUNCT
cblr-1782	916	20	the	the	DET
cblr-1782	916	21	courts	court	NOUN
cblr-1782	916	22	should	should	AUX
cblr-1782	916	23	still	still	ADV
cblr-1782	916	24	apply	apply	VERB
cblr-1782	916	25	the	the	DET
cblr-1782	916	26	fairness	fairness	NOUN
cblr-1782	916	27	test	test	NOUN
cblr-1782	916	28	to	to	PART
cblr-1782	916	29	bless	bless	VERB
cblr-1782	916	30	the	the	DET
cblr-1782	916	31	transaction	transaction	NOUN
cblr-1782	916	32	,	,	PUNCT
cblr-1782	916	33	while	while	SCONJ
cblr-1782	916	34	others	other	NOUN
cblr-1782	916	35	argue	argue	VERB
cblr-1782	916	36	that	that	SCONJ
cblr-1782	916	37	satisfying	satisfy	VERB
cblr-1782	916	38	any	any	PRON
cblr-1782	916	39	of	of	ADP
cblr-1782	916	40	the	the	DET
cblr-1782	916	41	conditions	condition	NOUN
cblr-1782	916	42	should	should	AUX
cblr-1782	916	43	qualify	qualify	VERB
cblr-1782	916	44	the	the	DET
cblr-1782	916	45	transaction	transaction	NOUN
cblr-1782	916	46	for	for	ADP
cblr-1782	916	47	the	the	DET
cblr-1782	916	48	application	application	NOUN
cblr-1782	916	49	of	of	ADP
cblr-1782	916	50	the	the	DET
cblr-1782	916	51	business	business	NOUN
cblr-1782	916	52	judgment	judgment	NOUN
cblr-1782	916	53	rule.128	rule.128	NOUN
cblr-1782	916	54	this	this	DET
cblr-1782	916	55	problem	problem	NOUN
cblr-1782	916	56	can	can	AUX
cblr-1782	916	57	be	be	AUX
cblr-1782	916	58	conceptualized	conceptualize	VERB
cblr-1782	916	59	as	as	ADP
cblr-1782	916	60	one	one	NUM
cblr-1782	916	61	of	of	ADP
cblr-1782	916	62	drawing	draw	VERB
cblr-1782	916	63	the	the	DET
cblr-1782	916	64	line	line	NOUN
cblr-1782	916	65	.	.	PUNCT
cblr-1782	917	1	hypothetically	hypothetically	ADV
cblr-1782	917	2	,	,	PUNCT
cblr-1782	917	3	if	if	SCONJ
cblr-1782	917	4	a	a	DET
cblr-1782	917	5	related	relate	VERB
cblr-1782	917	6	party	party	NOUN
cblr-1782	917	7	transaction	transaction	NOUN
cblr-1782	917	8	satisfies	satisfy	VERB
cblr-1782	917	9	all	all	DET
cblr-1782	917	10	three	three	NUM
cblr-1782	917	11	of	of	ADP
cblr-1782	917	12	the	the	DET
cblr-1782	917	13	conditions	condition	NOUN
cblr-1782	917	14	—	—	PUNCT
cblr-1782	917	15	approval	approval	NOUN
cblr-1782	917	16	by	by	ADP
cblr-1782	917	17	disinterested	disinterested	ADJ
cblr-1782	917	18	directors	director	NOUN
cblr-1782	917	19	,	,	PUNCT
cblr-1782	917	20	approval	approval	NOUN
cblr-1782	917	21	by	by	ADP
cblr-1782	917	22	disinterested	disinterested	ADJ
cblr-1782	917	23	shareholders	shareholder	NOUN
cblr-1782	917	24	,	,	PUNCT
cblr-1782	917	25	and	and	CCONJ
cblr-1782	917	26	intrinsic	intrinsic	ADJ
cblr-1782	917	27	fairness	fairness	NOUN
cblr-1782	917	28	—	—	PUNCT
cblr-1782	917	29	applying	apply	VERB
cblr-1782	917	30	of	of	ADP
cblr-1782	917	31	the	the	DET
cblr-1782	917	32	fairness	fairness	NOUN
cblr-1782	917	33	test	test	NOUN
cblr-1782	917	34	would	would	AUX
cblr-1782	917	35	presumably	presumably	ADV
cblr-1782	917	36	be	be	AUX
cblr-1782	917	37	unnecessary	unnecessary	ADJ
cblr-1782	917	38	,	,	PUNCT
cblr-1782	917	39	and	and	CCONJ
cblr-1782	917	40	overkill	overkill	NOUN
cblr-1782	917	41	.	.	PUNCT
cblr-1782	918	1	at	at	ADP
cblr-1782	918	2	the	the	DET
cblr-1782	918	3	other	other	ADJ
cblr-1782	918	4	extreme	extreme	NOUN
cblr-1782	918	5	,	,	PUNCT
cblr-1782	918	6	if	if	SCONJ
cblr-1782	918	7	a	a	DET
cblr-1782	918	8	transaction	transaction	NOUN
cblr-1782	918	9	satisfies	satisfy	VERB
cblr-1782	918	10	none	none	NOUN
cblr-1782	918	11	of	of	ADP
cblr-1782	918	12	the	the	DET
cblr-1782	918	13	provisions	provision	NOUN
cblr-1782	918	14	,	,	PUNCT
cblr-1782	918	15	setting	set	VERB
cblr-1782	918	16	aside	aside	ADP
cblr-1782	918	17	the	the	DET
cblr-1782	918	18	issue	issue	NOUN
cblr-1782	918	19	of	of	ADP
cblr-1782	918	20	whether	whether	SCONJ
cblr-1782	918	21	or	or	CCONJ
cblr-1782	918	22	not	not	PART
cblr-1782	918	23	it	it	PRON
cblr-1782	918	24	should	should	AUX
cblr-1782	918	25	be	be	AUX
cblr-1782	918	26	per	per	ADP
cblr-1782	918	27	se	se	X
cblr-1782	918	28	voidable	voidable	ADJ
cblr-1782	918	29	,	,	PUNCT
cblr-1782	918	30	applying	apply	VERB
cblr-1782	918	31	the	the	DET
cblr-1782	918	32	fairness	fairness	NOUN
cblr-1782	918	33	test	test	NOUN
cblr-1782	918	34	to	to	PART
cblr-1782	918	35	examine	examine	VERB
cblr-1782	918	36	the	the	DET
cblr-1782	918	37	transaction	transaction	NOUN
cblr-1782	918	38	seems	seem	VERB
cblr-1782	918	39	to	to	PART
cblr-1782	918	40	be	be	AUX
cblr-1782	918	41	a	a	DET
cblr-1782	918	42	reasonable	reasonable	ADJ
cblr-1782	918	43	rule	rule	NOUN
cblr-1782	918	44	.	.	PUNCT
cblr-1782	919	1	hence	hence	ADV
cblr-1782	919	2	,	,	PUNCT
cblr-1782	919	3	the	the	DET
cblr-1782	919	4	question	question	NOUN
cblr-1782	919	5	becomes	become	VERB
cblr-1782	919	6	to	to	ADP
cblr-1782	919	7	what	what	DET
cblr-1782	919	8	extent	extent	NOUN
cblr-1782	919	9	must	must	AUX
cblr-1782	919	10	a	a	DET
cblr-1782	919	11	transaction	transaction	NOUN
cblr-1782	919	12	satisfy	satisfy	VERB
cblr-1782	919	13	the	the	DET
cblr-1782	919	14	safe	safe	ADJ
cblr-1782	919	15	harbor	harbor	NOUN
cblr-1782	919	16	provisions	provision	NOUN
cblr-1782	919	17	to	to	PART
cblr-1782	919	18	cross	cross	VERB
cblr-1782	919	19	over	over	ADP
cblr-1782	919	20	into	into	ADP
cblr-1782	919	21	business	business	NOUN
cblr-1782	919	22	judgment	judgment	NOUN
cblr-1782	919	23	rule	rule	NOUN
cblr-1782	919	24	territory	territory	NOUN
cblr-1782	919	25	?	?	PUNCT
cblr-1782	920	1	based	base	VERB
cblr-1782	920	2	on	on	ADP
cblr-1782	920	3	the	the	DET
cblr-1782	920	4	actual	actual	ADJ
cblr-1782	920	5	data	datum	NOUN
cblr-1782	920	6	,	,	PUNCT
cblr-1782	920	7	this	this	DET
cblr-1782	920	8	article	article	NOUN
cblr-1782	920	9	has	have	AUX
cblr-1782	920	10	shown	show	VERB
cblr-1782	920	11	that	that	SCONJ
cblr-1782	920	12	,	,	PUNCT
cblr-1782	920	13	in	in	ADP
cblr-1782	920	14	practice	practice	NOUN
cblr-1782	920	15	,	,	PUNCT
cblr-1782	920	16	most	most	ADV
cblr-1782	920	17	related	relate	VERB
cblr-1782	920	18	party	party	NOUN
cblr-1782	920	19	transactions	transaction	NOUN
cblr-1782	920	20	get	get	VERB
cblr-1782	920	21	approval	approval	NOUN
cblr-1782	920	22	from	from	ADP
cblr-1782	920	23	an	an	DET
cblr-1782	920	24	approving	approve	VERB
cblr-1782	920	25	committee	committee	NOUN
cblr-1782	920	26	consisting	consist	VERB
cblr-1782	920	27	of	of	ADP
cblr-1782	920	28	“	"	PUNCT
cblr-1782	920	29	disinterested	disinterested	ADJ
cblr-1782	920	30	”	"	PUNCT
cblr-1782	920	31	directors	director	NOUN
cblr-1782	920	32	,	,	PUNCT
cblr-1782	920	33	thereby	thereby	ADV
cblr-1782	920	34	satisfying	satisfy	VERB
cblr-1782	920	35	the	the	DET
cblr-1782	920	36	first	first	ADJ
cblr-1782	920	37	of	of	ADP
cblr-1782	920	38	the	the	DET
cblr-1782	920	39	three	three	NUM
cblr-1782	920	40	conditions	condition	NOUN
cblr-1782	920	41	under	under	ADP
cblr-1782	920	42	dgcl	dgcl	PROPN
cblr-1782	920	43	section	section	NOUN
cblr-1782	920	44	144	144	NUM
cblr-1782	920	45	.	.	PUNCT
cblr-1782	921	1	this	this	DET
cblr-1782	921	2	article	article	NOUN
cblr-1782	921	3	has	have	AUX
cblr-1782	921	4	also	also	ADV
cblr-1782	921	5	shown	show	VERB
cblr-1782	921	6	that	that	SCONJ
cblr-1782	921	7	because	because	SCONJ
cblr-1782	921	8	the	the	DET
cblr-1782	921	9	shareholders	shareholder	NOUN
cblr-1782	921	10	are	be	AUX
cblr-1782	921	11	often	often	ADV
cblr-1782	921	12	kept	keep	VERB
cblr-1782	921	13	in	in	ADP
cblr-1782	921	14	the	the	DET
cblr-1782	921	15	dark	dark	NOUN
cblr-1782	921	16	,	,	PUNCT
cblr-1782	921	17	it	it	PRON
cblr-1782	921	18	is	be	AUX
cblr-1782	921	19	difficult	difficult	ADJ
cblr-1782	921	20	to	to	PART
cblr-1782	921	21	figure	figure	VERB
cblr-1782	921	22	out	out	ADP
cblr-1782	921	23	whether	whether	SCONJ
cblr-1782	921	24	or	or	CCONJ
cblr-1782	921	25	not	not	PART
cblr-1782	921	26	the	the	DET
cblr-1782	921	27	committee	committee	NOUN
cblr-1782	921	28	’s	’s	PART
cblr-1782	921	29	approval	approval	NOUN
cblr-1782	921	30	was	be	AUX
cblr-1782	921	31	granted	grant	VERB
cblr-1782	921	32	on	on	ADP
cblr-1782	921	33	an	an	DET
cblr-1782	921	34	informed	informed	ADJ
cblr-1782	921	35	basis	basis	NOUN
cblr-1782	921	36	and	and	CCONJ
cblr-1782	921	37	in	in	ADP
cblr-1782	921	38	good	good	ADJ
cblr-1782	921	39	faith	faith	NOUN
cblr-1782	921	40	.	.	PUNCT
cblr-1782	922	1	such	such	ADJ
cblr-1782	922	2	empirical	empirical	ADJ
cblr-1782	922	3	findings	finding	NOUN
cblr-1782	922	4	can	can	AUX
cblr-1782	922	5	challenge	challenge	VERB
cblr-1782	922	6	the	the	DET
cblr-1782	922	7	argument	argument	NOUN
cblr-1782	922	8	that	that	SCONJ
cblr-1782	922	9	satisfying	satisfy	VERB
cblr-1782	922	10	the	the	DET
cblr-1782	922	11	first	first	ADJ
cblr-1782	922	12	condition	condition	NOUN
cblr-1782	922	13	of	of	ADP
cblr-1782	922	14	dgcl	dgcl	PROPN
cblr-1782	922	15	section	section	PROPN
cblr-1782	922	16	144	144	NUM
cblr-1782	922	17	(	(	PUNCT
cblr-1782	922	18	approval	approval	NOUN
cblr-1782	922	19	by	by	ADP
cblr-1782	922	20	disinterested	disinterested	ADJ
cblr-1782	922	21	directors	director	NOUN
cblr-1782	922	22	)	)	PUNCT
cblr-1782	922	23	should	should	AUX
cblr-1782	922	24	entitle	entitle	VERB
cblr-1782	922	25	the	the	DET
cblr-1782	922	26	corporation	corporation	NOUN
cblr-1782	922	27	to	to	ADP
cblr-1782	922	28	protection	protection	NOUN
cblr-1782	922	29	under	under	ADP
cblr-1782	922	30	the	the	DET
cblr-1782	922	31	business	business	NOUN
cblr-1782	922	32	judgment	judgment	NOUN
cblr-1782	922	33	rule	rule	NOUN
cblr-1782	922	34	.	.	PUNCT
cblr-1782	923	1	with	with	ADP
cblr-1782	923	2	the	the	DET
cblr-1782	923	3	corporations	corporation	NOUN
cblr-1782	923	4	’	'	PUNCT
cblr-1782	923	5	actual	actual	ADJ
cblr-1782	923	6	practices	practice	NOUN
cblr-1782	923	7	in	in	ADP
cblr-1782	923	8	mind	mind	NOUN
cblr-1782	923	9	,	,	PUNCT
cblr-1782	923	10	one	one	NUM
cblr-1782	923	11	proposal	proposal	NOUN
cblr-1782	923	12	to	to	PART
cblr-1782	923	13	consider	consider	VERB
cblr-1782	923	14	is	be	AUX
cblr-1782	923	15	shifting	shift	VERB
cblr-1782	923	16	the	the	DET
cblr-1782	923	17	court	court	NOUN
cblr-1782	923	18	’s	’s	PART
cblr-1782	923	19	standard	standard	NOUN
cblr-1782	923	20	from	from	ADP
cblr-1782	923	21	the	the	DET
cblr-1782	923	22	fairness	fairness	NOUN
cblr-1782	923	23	test	test	NOUN
cblr-1782	923	24	to	to	ADP
cblr-1782	923	25	the	the	DET
cblr-1782	923	26	business	business	NOUN
cblr-1782	923	27	judgment	judgment	NOUN
cblr-1782	923	28	rule	rule	NOUN
cblr-1782	923	29	when	when	SCONJ
cblr-1782	923	30	two	two	NUM
cblr-1782	923	31	factors	factor	NOUN
cblr-1782	923	32	are	be	AUX
cblr-1782	923	33	satisfied	satisfied	ADJ
cblr-1782	923	34	:	:	PUNCT
cblr-1782	923	35	(	(	PUNCT
cblr-1782	923	36	1	1	X
cblr-1782	923	37	)	)	PUNCT
cblr-1782	923	38	a	a	DET
cblr-1782	923	39	related	relate	VERB
cblr-1782	923	40	party	party	NOUN
cblr-1782	923	41	transaction	transaction	NOUN
cblr-1782	923	42	has	have	AUX
cblr-1782	923	43	received	receive	VERB
cblr-1782	923	44	approval	approval	NOUN
cblr-1782	923	45	from	from	ADP
cblr-1782	923	46	informed	inform	VERB
cblr-1782	923	47	,	,	PUNCT
cblr-1782	923	48	independent	independent	ADJ
cblr-1782	923	49	,	,	PUNCT
cblr-1782	923	50	and	and	CCONJ
cblr-1782	923	51	disinterested	disinterested	ADJ
cblr-1782	923	52	directors	director	NOUN
cblr-1782	923	53	acting	act	VERB
cblr-1782	923	54	in	in	ADP
cblr-1782	923	55	good	good	ADJ
cblr-1782	923	56	faith	faith	NOUN
cblr-1782	923	57	;	;	PUNCT
cblr-1782	923	58	and	and	CCONJ
cblr-1782	923	59	(	(	PUNCT
cblr-1782	923	60	2	2	X
cblr-1782	923	61	)	)	PUNCT
cblr-1782	923	62	the	the	DET
cblr-1782	923	63	nature	nature	NOUN
cblr-1782	923	64	and	and	CCONJ
cblr-1782	923	65	the	the	DET
cblr-1782	923	66	128	128	NUM
cblr-1782	923	67	see	see	NOUN
cblr-1782	923	68	supra	supra	PROPN
cblr-1782	923	69	note	note	PROPN
cblr-1782	923	70	72	72	NUM
cblr-1782	923	71	.	.	PUNCT
cblr-1782	924	1	min	min	NOUN
cblr-1782	924	2	–	–	PUNCT
cblr-1782	924	3	final	final	ADJ
cblr-1782	924	4	732	732	NUM
cblr-1782	924	5	columbia	columbia	PROPN
cblr-1782	924	6	business	business	NOUN
cblr-1782	924	7	law	law	PROPN
cblr-1782	924	8	review	review	NOUN
cblr-1782	924	9	[	[	X
cblr-1782	924	10	vol	vol	NOUN
cblr-1782	924	11	.	.	PUNCT
cblr-1782	925	1	2014	2014	NUM
cblr-1782	925	2	details	detail	NOUN
cblr-1782	925	3	of	of	ADP
cblr-1782	925	4	the	the	DET
cblr-1782	925	5	transaction	transaction	NOUN
cblr-1782	925	6	have	have	AUX
cblr-1782	925	7	been	be	AUX
cblr-1782	925	8	disclosed	disclose	VERB
cblr-1782	925	9	to	to	ADP
cblr-1782	925	10	the	the	DET
cblr-1782	925	11	shareholders	shareholder	NOUN
cblr-1782	925	12	.	.	PUNCT
cblr-1782	926	1	such	such	DET
cblr-1782	926	2	a	a	DET
cblr-1782	926	3	proposal	proposal	NOUN
cblr-1782	926	4	does	do	AUX
cblr-1782	926	5	not	not	PART
cblr-1782	926	6	go	go	VERB
cblr-1782	926	7	so	so	ADV
cblr-1782	926	8	far	far	ADV
cblr-1782	926	9	as	as	SCONJ
cblr-1782	926	10	to	to	PART
cblr-1782	926	11	require	require	VERB
cblr-1782	926	12	a	a	DET
cblr-1782	926	13	corporation	corporation	NOUN
cblr-1782	926	14	to	to	PART
cblr-1782	926	15	receive	receive	VERB
cblr-1782	926	16	approval	approval	NOUN
cblr-1782	926	17	from	from	ADP
cblr-1782	926	18	both	both	CCONJ
cblr-1782	926	19	independent	independent	ADJ
cblr-1782	926	20	and	and	CCONJ
cblr-1782	926	21	disinterested	disinterested	ADJ
cblr-1782	926	22	directors	director	NOUN
cblr-1782	926	23	and	and	CCONJ
cblr-1782	926	24	shareholders	shareholder	NOUN
cblr-1782	926	25	but	but	CCONJ
cblr-1782	926	26	rather	rather	ADV
cblr-1782	926	27	provides	provide	VERB
cblr-1782	926	28	an	an	DET
cblr-1782	926	29	incentive	incentive	NOUN
cblr-1782	926	30	for	for	SCONJ
cblr-1782	926	31	corporations	corporation	NOUN
cblr-1782	926	32	to	to	PART
cblr-1782	926	33	at	at	ADV
cblr-1782	926	34	least	least	ADJ
cblr-1782	926	35	disclose	disclose	VERB
cblr-1782	926	36	the	the	DET
cblr-1782	926	37	nature	nature	NOUN
cblr-1782	926	38	of	of	ADP
cblr-1782	926	39	the	the	DET
cblr-1782	926	40	transaction	transaction	NOUN
cblr-1782	926	41	to	to	ADP
cblr-1782	926	42	shareholders	shareholder	NOUN
cblr-1782	926	43	,	,	PUNCT
cblr-1782	926	44	even	even	ADV
cblr-1782	926	45	if	if	SCONJ
cblr-1782	926	46	on	on	ADP
cblr-1782	926	47	an	an	DET
cblr-1782	926	48	ex	ex	ADJ
cblr-1782	926	49	post	post	NOUN
cblr-1782	926	50	basis	basis	NOUN
cblr-1782	926	51	.	.	PUNCT
cblr-1782	927	1	the	the	DET
cblr-1782	927	2	recurrent	recurrent	ADJ
cblr-1782	927	3	nature	nature	NOUN
cblr-1782	927	4	of	of	ADP
cblr-1782	927	5	related	related	ADJ
cblr-1782	927	6	party	party	NOUN
cblr-1782	927	7	transactions	transaction	NOUN
cblr-1782	927	8	will	will	AUX
cblr-1782	927	9	mitigate	mitigate	VERB
cblr-1782	927	10	the	the	DET
cblr-1782	927	11	timing	timing	NOUN
cblr-1782	927	12	-	-	PUNCT
cblr-1782	927	13	of	of	ADP
cblr-1782	927	14	-	-	PUNCT
cblr-1782	927	15	disclosure	disclosure	NOUN
cblr-1782	927	16	problem	problem	NOUN
cblr-1782	927	17	.	.	PUNCT
cblr-1782	928	1	in	in	ADP
cblr-1782	928	2	some	some	DET
cblr-1782	928	3	sense	sense	NOUN
cblr-1782	928	4	,	,	PUNCT
cblr-1782	928	5	under	under	ADP
cblr-1782	928	6	the	the	DET
cblr-1782	928	7	proposal	proposal	NOUN
cblr-1782	928	8	a	a	DET
cblr-1782	928	9	related	relate	VERB
cblr-1782	928	10	party	party	NOUN
cblr-1782	928	11	transaction	transaction	NOUN
cblr-1782	928	12	will	will	AUX
cblr-1782	928	13	be	be	AUX
cblr-1782	928	14	blessed	bless	VERB
cblr-1782	928	15	with	with	ADP
cblr-1782	928	16	business	business	NOUN
cblr-1782	928	17	judgment	judgment	NOUN
cblr-1782	928	18	rule	rule	NOUN
cblr-1782	928	19	protection	protection	NOUN
cblr-1782	928	20	when	when	SCONJ
cblr-1782	928	21	it	it	PRON
cblr-1782	928	22	receives	receive	VERB
cblr-1782	928	23	active	active	ADJ
cblr-1782	928	24	approval	approval	NOUN
cblr-1782	928	25	from	from	ADP
cblr-1782	928	26	disinterested	disinterested	ADJ
cblr-1782	928	27	directors	director	NOUN
cblr-1782	928	28	and	and	CCONJ
cblr-1782	928	29	passive	passive	ADJ
cblr-1782	928	30	ratification	ratification	NOUN
cblr-1782	928	31	,	,	PUNCT
cblr-1782	928	32	in	in	ADP
cblr-1782	928	33	the	the	DET
cblr-1782	928	34	name	name	NOUN
cblr-1782	928	35	of	of	ADP
cblr-1782	928	36	proper	proper	ADJ
cblr-1782	928	37	disclosure	disclosure	NOUN
cblr-1782	928	38	,	,	PUNCT
cblr-1782	928	39	from	from	ADP
cblr-1782	928	40	the	the	DET
cblr-1782	928	41	shareholders	shareholder	NOUN
cblr-1782	928	42	.	.	PUNCT
cblr-1782	929	1	the	the	DET
cblr-1782	929	2	proposal	proposal	NOUN
cblr-1782	929	3	thus	thus	ADV
cblr-1782	929	4	attempts	attempt	VERB
cblr-1782	929	5	to	to	PART
cblr-1782	929	6	limit	limit	VERB
cblr-1782	929	7	corporations	corporation	NOUN
cblr-1782	929	8	’	'	PUNCT
cblr-1782	929	9	frequent	frequent	ADJ
cblr-1782	929	10	reliance	reliance	NOUN
cblr-1782	929	11	on	on	ADP
cblr-1782	929	12	receiving	receive	VERB
cblr-1782	929	13	only	only	ADV
cblr-1782	929	14	“	"	PUNCT
cblr-1782	929	15	disinterested	disinterested	ADJ
cblr-1782	929	16	”	"	PUNCT
cblr-1782	929	17	directors	director	NOUN
cblr-1782	929	18	’	'	PUNCT
cblr-1782	929	19	approval	approval	NOUN
cblr-1782	929	20	while	while	SCONJ
cblr-1782	929	21	not	not	PART
cblr-1782	929	22	disclosing	disclose	VERB
cblr-1782	929	23	any	any	DET
cblr-1782	929	24	information	information	NOUN
cblr-1782	929	25	about	about	ADP
cblr-1782	929	26	the	the	DET
cblr-1782	929	27	transactions	transaction	NOUN
cblr-1782	929	28	to	to	ADP
cblr-1782	929	29	the	the	DET
cblr-1782	929	30	shareholders	shareholder	NOUN
cblr-1782	929	31	under	under	ADP
cblr-1782	929	32	the	the	DET
cblr-1782	929	33	excuse	excuse	NOUN
cblr-1782	929	34	of	of	ADP
cblr-1782	929	35	“	"	PUNCT
cblr-1782	929	36	non	non	ADJ
cblr-1782	929	37	-	-	NOUN
cblr-1782	929	38	materiality	materiality	NOUN
cblr-1782	929	39	”	"	PUNCT
cblr-1782	929	40	or	or	CCONJ
cblr-1782	929	41	“	"	PUNCT
cblr-1782	929	42	pre	pre	NOUN
cblr-1782	929	43	-	-	NOUN
cblr-1782	929	44	approval	approval	ADJ
cblr-1782	929	45	.	.	PUNCT
cblr-1782	929	46	”	"	PUNCT
cblr-1782	930	1	at	at	ADP
cblr-1782	930	2	the	the	DET
cblr-1782	930	3	same	same	ADJ
cblr-1782	930	4	time	time	NOUN
cblr-1782	930	5	,	,	PUNCT
cblr-1782	930	6	the	the	DET
cblr-1782	930	7	proposal	proposal	NOUN
cblr-1782	930	8	attempts	attempt	VERB
cblr-1782	930	9	to	to	PART
cblr-1782	930	10	provide	provide	VERB
cblr-1782	930	11	a	a	DET
cblr-1782	930	12	meaningful	meaningful	ADJ
cblr-1782	930	13	opportunity	opportunity	NOUN
cblr-1782	930	14	for	for	SCONJ
cblr-1782	930	15	the	the	DET
cblr-1782	930	16	directors	director	NOUN
cblr-1782	930	17	to	to	PART
cblr-1782	930	18	receive	receive	VERB
cblr-1782	930	19	the	the	DET
cblr-1782	930	20	protection	protection	NOUN
cblr-1782	930	21	of	of	ADP
cblr-1782	930	22	the	the	DET
cblr-1782	930	23	business	business	NOUN
cblr-1782	930	24	judgment	judgment	NOUN
cblr-1782	930	25	rule	rule	NOUN
cblr-1782	930	26	with	with	ADP
cblr-1782	930	27	respect	respect	NOUN
cblr-1782	930	28	to	to	ADP
cblr-1782	930	29	related	relate	VERB
cblr-1782	930	30	party	party	NOUN
cblr-1782	930	31	transactions	transaction	NOUN
cblr-1782	930	32	whose	whose	DET
cblr-1782	930	33	details	detail	NOUN
cblr-1782	930	34	are	be	AUX
cblr-1782	930	35	disclosed	disclose	VERB
cblr-1782	930	36	to	to	ADP
cblr-1782	930	37	the	the	DET
cblr-1782	930	38	shareholders	shareholder	NOUN
cblr-1782	930	39	.	.	PUNCT
cblr-1782	931	1	accordingly	accordingly	ADV
cblr-1782	931	2	,	,	PUNCT
cblr-1782	931	3	not	not	PART
cblr-1782	931	4	all	all	DET
cblr-1782	931	5	related	related	ADJ
cblr-1782	931	6	party	party	NOUN
cblr-1782	931	7	transactions	transaction	NOUN
cblr-1782	931	8	would	would	AUX
cblr-1782	931	9	be	be	AUX
cblr-1782	931	10	burdened	burden	VERB
cblr-1782	931	11	with	with	ADP
cblr-1782	931	12	fact	fact	NOUN
cblr-1782	931	13	-	-	PUNCT
cblr-1782	931	14	intensive	intensive	ADJ
cblr-1782	931	15	,	,	PUNCT
cblr-1782	931	16	ex	ex	X
cblr-1782	931	17	post	post	PROPN
cblr-1782	931	18	fairness	fairness	PROPN
cblr-1782	931	19	review	review	NOUN
cblr-1782	931	20	when	when	SCONJ
cblr-1782	931	21	challenged	challenge	VERB
cblr-1782	931	22	.	.	PUNCT
cblr-1782	932	1	there	there	PRON
cblr-1782	932	2	are	be	VERB
cblr-1782	932	3	several	several	ADJ
cblr-1782	932	4	benefits	benefit	NOUN
cblr-1782	932	5	to	to	ADP
cblr-1782	932	6	this	this	DET
cblr-1782	932	7	approach	approach	NOUN
cblr-1782	932	8	.	.	PUNCT
cblr-1782	933	1	first	first	ADV
cblr-1782	933	2	and	and	CCONJ
cblr-1782	933	3	foremost	foremost	ADV
cblr-1782	933	4	,	,	PUNCT
cblr-1782	933	5	the	the	DET
cblr-1782	933	6	proposal	proposal	NOUN
cblr-1782	933	7	can	can	AUX
cblr-1782	933	8	help	help	VERB
cblr-1782	933	9	litigants	litigant	NOUN
cblr-1782	933	10	predict	predict	VERB
cblr-1782	933	11	which	which	DET
cblr-1782	933	12	standard	standard	NOUN
cblr-1782	933	13	of	of	ADP
cblr-1782	933	14	review	review	NOUN
cblr-1782	933	15	courts	court	NOUN
cblr-1782	933	16	will	will	AUX
cblr-1782	933	17	apply	apply	VERB
cblr-1782	933	18	and	and	CCONJ
cblr-1782	933	19	reduce	reduce	VERB
cblr-1782	933	20	litigation	litigation	NOUN
cblr-1782	933	21	uncertainty	uncertainty	NOUN
cblr-1782	933	22	.	.	PUNCT
cblr-1782	934	1	this	this	PRON
cblr-1782	934	2	can	can	AUX
cblr-1782	934	3	,	,	PUNCT
cblr-1782	934	4	in	in	ADP
cblr-1782	934	5	turn	turn	NOUN
cblr-1782	934	6	,	,	PUNCT
cblr-1782	934	7	reduce	reduce	VERB
cblr-1782	934	8	litigation	litigation	NOUN
cblr-1782	934	9	costs	cost	NOUN
cblr-1782	934	10	of	of	ADP
cblr-1782	934	11	litigation	litigation	NOUN
cblr-1782	934	12	borne	bear	VERB
cblr-1782	934	13	by	by	ADP
cblr-1782	934	14	litigants	litigant	NOUN
cblr-1782	934	15	as	as	ADV
cblr-1782	934	16	well	well	ADV
cblr-1782	934	17	as	as	ADP
cblr-1782	934	18	the	the	DET
cblr-1782	934	19	burden	burden	NOUN
cblr-1782	934	20	on	on	ADP
cblr-1782	934	21	the	the	DET
cblr-1782	934	22	court	court	NOUN
cblr-1782	934	23	.	.	PUNCT
cblr-1782	935	1	when	when	SCONJ
cblr-1782	935	2	the	the	DET
cblr-1782	935	3	standard	standard	NOUN
cblr-1782	935	4	of	of	ADP
cblr-1782	935	5	review	review	NOUN
cblr-1782	935	6	is	be	AUX
cblr-1782	935	7	predictable	predictable	ADJ
cblr-1782	935	8	,	,	PUNCT
cblr-1782	935	9	it	it	PRON
cblr-1782	935	10	can	can	AUX
cblr-1782	935	11	also	also	ADV
cblr-1782	935	12	encourage	encourage	VERB
cblr-1782	935	13	the	the	DET
cblr-1782	935	14	parties	party	NOUN
cblr-1782	935	15	to	to	PART
cblr-1782	935	16	settle	settle	VERB
cblr-1782	935	17	more	more	ADV
cblr-1782	935	18	easily	easily	ADV
cblr-1782	935	19	,	,	PUNCT
cblr-1782	935	20	further	far	ADV
cblr-1782	935	21	reducing	reduce	VERB
cblr-1782	935	22	the	the	DET
cblr-1782	935	23	cost	cost	NOUN
cblr-1782	935	24	of	of	ADP
cblr-1782	935	25	litigation	litigation	NOUN
cblr-1782	935	26	.	.	PUNCT
cblr-1782	936	1	second	second	ADJ
cblr-1782	936	2	,	,	PUNCT
cblr-1782	936	3	such	such	DET
cblr-1782	936	4	a	a	DET
cblr-1782	936	5	regime	regime	NOUN
cblr-1782	936	6	can	can	AUX
cblr-1782	936	7	give	give	VERB
cblr-1782	936	8	directors	director	NOUN
cblr-1782	936	9	more	more	ADJ
cblr-1782	936	10	incentive	incentive	NOUN
cblr-1782	936	11	to	to	PART
cblr-1782	936	12	disclose	disclose	VERB
cblr-1782	936	13	related	related	ADJ
cblr-1782	936	14	party	party	NOUN
cblr-1782	936	15	transactions	transaction	NOUN
cblr-1782	936	16	and	and	CCONJ
cblr-1782	936	17	less	less	ADJ
cblr-1782	936	18	incentive	incentive	NOUN
cblr-1782	936	19	to	to	PART
cblr-1782	936	20	use	use	VERB
cblr-1782	936	21	“	"	PUNCT
cblr-1782	936	22	non	non	ADJ
cblr-1782	936	23	-	-	NOUN
cblr-1782	936	24	materiality	materiality	NOUN
cblr-1782	936	25	”	"	PUNCT
cblr-1782	936	26	or	or	CCONJ
cblr-1782	936	27	“	"	PUNCT
cblr-1782	936	28	pre	pre	ADJ
cblr-1782	936	29	-	-	NOUN
cblr-1782	936	30	approval	approval	ADJ
cblr-1782	936	31	”	"	PUNCT
cblr-1782	936	32	excuses	excuse	NOUN
cblr-1782	936	33	in	in	ADP
cblr-1782	936	34	order	order	NOUN
cblr-1782	936	35	to	to	PART
cblr-1782	936	36	avoid	avoid	VERB
cblr-1782	936	37	the	the	DET
cblr-1782	936	38	potential	potential	ADJ
cblr-1782	936	39	risk	risk	NOUN
cblr-1782	936	40	of	of	ADP
cblr-1782	936	41	facing	face	VERB
cblr-1782	936	42	a	a	DET
cblr-1782	936	43	consequent	consequent	ADJ
cblr-1782	936	44	fairness	fairness	NOUN
cblr-1782	936	45	review	review	NOUN
cblr-1782	936	46	.	.	PUNCT
cblr-1782	937	1	this	this	PRON
cblr-1782	937	2	can	can	AUX
cblr-1782	937	3	,	,	PUNCT
cblr-1782	937	4	in	in	ADP
cblr-1782	937	5	turn	turn	NOUN
cblr-1782	937	6	,	,	PUNCT
cblr-1782	937	7	create	create	VERB
cblr-1782	937	8	a	a	DET
cblr-1782	937	9	better	well	ADJ
cblr-1782	937	10	filtering	filter	VERB
cblr-1782	937	11	policy	policy	NOUN
cblr-1782	937	12	,	,	PUNCT
cblr-1782	937	13	allowing	allow	VERB
cblr-1782	937	14	beneficial	beneficial	ADJ
cblr-1782	937	15	transactions	transaction	NOUN
cblr-1782	937	16	to	to	PART
cblr-1782	937	17	proceed	proceed	VERB
cblr-1782	937	18	while	while	SCONJ
cblr-1782	937	19	deterring	deter	VERB
cblr-1782	937	20	harmful	harmful	ADJ
cblr-1782	937	21	transactions	transaction	NOUN
cblr-1782	937	22	.	.	PUNCT
cblr-1782	938	1	under	under	ADP
cblr-1782	938	2	the	the	DET
cblr-1782	938	3	current	current	ADJ
cblr-1782	938	4	regime	regime	NOUN
cblr-1782	938	5	,	,	PUNCT
cblr-1782	938	6	when	when	SCONJ
cblr-1782	938	7	an	an	DET
cblr-1782	938	8	min	min	NOUN
cblr-1782	938	9	–	–	PUNCT
cblr-1782	938	10	final	final	ADJ
cblr-1782	938	11	no	no	NOUN
cblr-1782	938	12	.	.	PUNCT
cblr-1782	939	1	3:663	3:663	NUM
cblr-1782	939	2	]	]	X
cblr-1782	939	3	cooperative	cooperative	ADJ
cblr-1782	939	4	policing	policing	NOUN
cblr-1782	939	5	of	of	ADP
cblr-1782	939	6	rpts	rpt	NOUN
cblr-1782	939	7	733	733	NUM
cblr-1782	939	8	approving	approve	VERB
cblr-1782	939	9	committee	committee	NOUN
cblr-1782	939	10	faces	face	VERB
cblr-1782	939	11	a	a	DET
cblr-1782	939	12	potentially	potentially	ADV
cblr-1782	939	13	beneficial	beneficial	ADJ
cblr-1782	939	14	related	relate	VERB
cblr-1782	939	15	party	party	NOUN
cblr-1782	939	16	transaction	transaction	NOUN
cblr-1782	939	17	,	,	PUNCT
cblr-1782	939	18	the	the	DET
cblr-1782	939	19	ex	ex	ADJ
cblr-1782	939	20	post	post	NOUN
cblr-1782	939	21	litigation	litigation	NOUN
cblr-1782	939	22	uncertainty	uncertainty	NOUN
cblr-1782	939	23	creates	create	VERB
cblr-1782	939	24	an	an	DET
cblr-1782	939	25	incentive	incentive	NOUN
cblr-1782	939	26	for	for	SCONJ
cblr-1782	939	27	the	the	DET
cblr-1782	939	28	committee	committee	NOUN
cblr-1782	939	29	to	to	PART
cblr-1782	939	30	hide	hide	VERB
cblr-1782	939	31	its	its	PRON
cblr-1782	939	32	details	detail	NOUN
cblr-1782	939	33	from	from	ADP
cblr-1782	939	34	the	the	DET
cblr-1782	939	35	shareholders	shareholder	NOUN
cblr-1782	939	36	by	by	ADP
cblr-1782	939	37	claiming	claim	VERB
cblr-1782	939	38	that	that	SCONJ
cblr-1782	939	39	the	the	DET
cblr-1782	939	40	transaction	transaction	NOUN
cblr-1782	939	41	is	be	AUX
cblr-1782	939	42	“	"	PUNCT
cblr-1782	939	43	not	not	PART
cblr-1782	939	44	material	material	ADJ
cblr-1782	939	45	.	.	PUNCT
cblr-1782	939	46	”	"	PUNCT
cblr-1782	940	1	under	under	ADP
cblr-1782	940	2	the	the	DET
cblr-1782	940	3	proposal	proposal	NOUN
cblr-1782	940	4	,	,	PUNCT
cblr-1782	940	5	when	when	SCONJ
cblr-1782	940	6	the	the	DET
cblr-1782	940	7	committee	committee	NOUN
cblr-1782	940	8	is	be	AUX
cblr-1782	940	9	assured	assure	VERB
cblr-1782	940	10	that	that	SCONJ
cblr-1782	940	11	it	it	PRON
cblr-1782	940	12	will	will	AUX
cblr-1782	940	13	receive	receive	VERB
cblr-1782	940	14	the	the	DET
cblr-1782	940	15	protection	protection	NOUN
cblr-1782	940	16	of	of	ADP
cblr-1782	940	17	the	the	DET
cblr-1782	940	18	business	business	NOUN
cblr-1782	940	19	judgment	judgment	NOUN
cblr-1782	940	20	rule	rule	NOUN
cblr-1782	940	21	when	when	SCONJ
cblr-1782	940	22	the	the	DET
cblr-1782	940	23	details	detail	NOUN
cblr-1782	940	24	of	of	ADP
cblr-1782	940	25	the	the	DET
cblr-1782	940	26	transaction	transaction	NOUN
cblr-1782	940	27	are	be	AUX
cblr-1782	940	28	disclosed	disclose	VERB
cblr-1782	940	29	to	to	ADP
cblr-1782	940	30	the	the	DET
cblr-1782	940	31	shareholders	shareholder	NOUN
cblr-1782	940	32	,	,	PUNCT
cblr-1782	940	33	the	the	DET
cblr-1782	940	34	committee	committee	NOUN
cblr-1782	940	35	will	will	AUX
cblr-1782	940	36	be	be	AUX
cblr-1782	940	37	much	much	ADV
cblr-1782	940	38	less	less	ADV
cblr-1782	940	39	concerned	concerned	ADJ
cblr-1782	940	40	with	with	ADP
cblr-1782	940	41	ex	ex	ADJ
cblr-1782	940	42	post	post	NOUN
cblr-1782	940	43	litigation	litigation	NOUN
cblr-1782	940	44	uncertainty	uncertainty	NOUN
cblr-1782	940	45	and	and	CCONJ
cblr-1782	940	46	will	will	AUX
cblr-1782	940	47	be	be	AUX
cblr-1782	940	48	more	more	ADV
cblr-1782	940	49	inclined	inclined	ADJ
cblr-1782	940	50	to	to	PART
cblr-1782	940	51	disclose	disclose	VERB
cblr-1782	940	52	the	the	DET
cblr-1782	940	53	details	detail	NOUN
cblr-1782	940	54	of	of	ADP
cblr-1782	940	55	the	the	DET
cblr-1782	940	56	transaction	transaction	NOUN
cblr-1782	940	57	.	.	PUNCT
cblr-1782	941	1	even	even	ADV
cblr-1782	941	2	when	when	SCONJ
cblr-1782	941	3	the	the	DET
cblr-1782	941	4	approving	approve	VERB
cblr-1782	941	5	committee	committee	NOUN
cblr-1782	941	6	is	be	AUX
cblr-1782	941	7	uncertain	uncertain	ADJ
cblr-1782	941	8	as	as	ADP
cblr-1782	941	9	to	to	ADP
cblr-1782	941	10	whether	whether	SCONJ
cblr-1782	941	11	the	the	DET
cblr-1782	941	12	transaction	transaction	NOUN
cblr-1782	941	13	is	be	AUX
cblr-1782	941	14	beneficial	beneficial	ADJ
cblr-1782	941	15	,	,	PUNCT
cblr-1782	941	16	by	by	ADP
cblr-1782	941	17	disclosing	disclose	VERB
cblr-1782	941	18	its	its	PRON
cblr-1782	941	19	details	detail	NOUN
cblr-1782	941	20	the	the	DET
cblr-1782	941	21	committee	committee	NOUN
cblr-1782	941	22	can	can	AUX
cblr-1782	941	23	again	again	ADV
cblr-1782	941	24	receive	receive	VERB
cblr-1782	941	25	the	the	DET
cblr-1782	941	26	protection	protection	NOUN
cblr-1782	941	27	of	of	ADP
cblr-1782	941	28	the	the	DET
cblr-1782	941	29	business	business	NOUN
cblr-1782	941	30	judgment	judgment	NOUN
cblr-1782	941	31	rule	rule	NOUN
cblr-1782	941	32	ex	ex	X
cblr-1782	941	33	post	post	NOUN
cblr-1782	941	34	.	.	PUNCT
cblr-1782	942	1	this	this	PRON
cblr-1782	942	2	could	could	AUX
cblr-1782	942	3	reduce	reduce	VERB
cblr-1782	942	4	the	the	DET
cblr-1782	942	5	overdeterrence	overdeterrence	NOUN
cblr-1782	942	6	problem	problem	NOUN
cblr-1782	942	7	and	and	CCONJ
cblr-1782	942	8	lead	lead	VERB
cblr-1782	942	9	to	to	ADP
cblr-1782	942	10	more	more	ADJ
cblr-1782	942	11	disclosures	disclosure	NOUN
cblr-1782	942	12	over	over	ADP
cblr-1782	942	13	time	time	NOUN
cblr-1782	942	14	,	,	PUNCT
cblr-1782	942	15	allowing	allow	VERB
cblr-1782	942	16	shareholders	shareholder	NOUN
cblr-1782	942	17	and	and	CCONJ
cblr-1782	942	18	the	the	DET
cblr-1782	942	19	court	court	NOUN
cblr-1782	942	20	to	to	PART
cblr-1782	942	21	become	become	VERB
cblr-1782	942	22	more	more	ADV
cblr-1782	942	23	discriminating	discriminating	ADJ
cblr-1782	942	24	.	.	PUNCT
cblr-1782	943	1	finally	finally	ADV
cblr-1782	943	2	,	,	PUNCT
cblr-1782	943	3	when	when	SCONJ
cblr-1782	943	4	the	the	DET
cblr-1782	943	5	proposed	propose	VERB
cblr-1782	943	6	transaction	transaction	NOUN
cblr-1782	943	7	is	be	AUX
cblr-1782	943	8	clearly	clearly	ADV
cblr-1782	943	9	harmful	harmful	ADJ
cblr-1782	943	10	to	to	ADP
cblr-1782	943	11	the	the	DET
cblr-1782	943	12	corporation	corporation	NOUN
cblr-1782	943	13	,	,	PUNCT
cblr-1782	943	14	the	the	DET
cblr-1782	943	15	court	court	NOUN
cblr-1782	943	16	,	,	PUNCT
cblr-1782	943	17	with	with	ADP
cblr-1782	943	18	the	the	DET
cblr-1782	943	19	details	detail	NOUN
cblr-1782	943	20	of	of	ADP
cblr-1782	943	21	the	the	DET
cblr-1782	943	22	transaction	transaction	NOUN
cblr-1782	943	23	in	in	ADP
cblr-1782	943	24	hand	hand	NOUN
cblr-1782	943	25	,	,	PUNCT
cblr-1782	943	26	will	will	AUX
cblr-1782	943	27	easily	easily	ADV
cblr-1782	943	28	find	find	VERB
cblr-1782	943	29	a	a	DET
cblr-1782	943	30	breach	breach	NOUN
cblr-1782	943	31	of	of	ADP
cblr-1782	943	32	fiduciary	fiduciary	ADJ
cblr-1782	943	33	duty	duty	NOUN
cblr-1782	943	34	,	,	PUNCT
cblr-1782	943	35	even	even	ADV
cblr-1782	943	36	under	under	ADP
cblr-1782	943	37	the	the	DET
cblr-1782	943	38	business	business	NOUN
cblr-1782	943	39	judgment	judgment	NOUN
cblr-1782	943	40	rule	rule	NOUN
cblr-1782	943	41	.	.	PUNCT
cblr-1782	944	1	on	on	ADP
cblr-1782	944	2	the	the	DET
cblr-1782	944	3	other	other	ADJ
cblr-1782	944	4	side	side	NOUN
cblr-1782	944	5	,	,	PUNCT
cblr-1782	944	6	imposition	imposition	NOUN
cblr-1782	944	7	of	of	ADP
cblr-1782	944	8	fairness	fairness	NOUN
cblr-1782	944	9	review	review	NOUN
cblr-1782	944	10	to	to	ADP
cblr-1782	944	11	nondisclosed	nondisclose	VERB
cblr-1782	944	12	transactions	transaction	NOUN
cblr-1782	944	13	can	can	AUX
cblr-1782	944	14	function	function	VERB
cblr-1782	944	15	not	not	PART
cblr-1782	944	16	only	only	ADV
cblr-1782	944	17	as	as	ADP
cblr-1782	944	18	a	a	DET
cblr-1782	944	19	punishment	punishment	NOUN
cblr-1782	944	20	against	against	ADP
cblr-1782	944	21	non	non	ADJ
cblr-1782	944	22	-	-	NOUN
cblr-1782	944	23	disclosure	disclosure	NOUN
cblr-1782	944	24	but	but	CCONJ
cblr-1782	944	25	also	also	ADV
cblr-1782	944	26	against	against	ADP
cblr-1782	944	27	the	the	DET
cblr-1782	944	28	pursuit	pursuit	NOUN
cblr-1782	944	29	of	of	ADP
cblr-1782	944	30	a	a	DET
cblr-1782	944	31	potentially	potentially	ADV
cblr-1782	944	32	harmful	harmful	ADJ
cblr-1782	944	33	transaction	transaction	NOUN
cblr-1782	944	34	.	.	PUNCT
cblr-1782	945	1	when	when	SCONJ
cblr-1782	945	2	a	a	DET
cblr-1782	945	3	potentially	potentially	ADV
cblr-1782	945	4	harmful	harmful	ADJ
cblr-1782	945	5	related	relate	VERB
cblr-1782	945	6	party	party	NOUN
cblr-1782	945	7	transaction	transaction	NOUN
cblr-1782	945	8	is	be	AUX
cblr-1782	945	9	before	before	ADP
cblr-1782	945	10	an	an	DET
cblr-1782	945	11	approving	approve	VERB
cblr-1782	945	12	committee	committee	NOUN
cblr-1782	945	13	,	,	PUNCT
cblr-1782	945	14	the	the	DET
cblr-1782	945	15	committee	committee	NOUN
cblr-1782	945	16	would	would	AUX
cblr-1782	945	17	be	be	AUX
cblr-1782	945	18	more	more	ADV
cblr-1782	945	19	hesitant	hesitant	ADJ
cblr-1782	945	20	to	to	PART
cblr-1782	945	21	approve	approve	VERB
cblr-1782	945	22	the	the	DET
cblr-1782	945	23	transaction	transaction	NOUN
cblr-1782	945	24	(	(	PUNCT
cblr-1782	945	25	and	and	CCONJ
cblr-1782	945	26	not	not	PART
cblr-1782	945	27	disclose	disclose	VERB
cblr-1782	945	28	its	its	PRON
cblr-1782	945	29	details	detail	NOUN
cblr-1782	945	30	)	)	PUNCT
cblr-1782	945	31	when	when	SCONJ
cblr-1782	945	32	it	it	PRON
cblr-1782	945	33	knows	know	VERB
cblr-1782	945	34	that	that	SCONJ
cblr-1782	945	35	the	the	DET
cblr-1782	945	36	court	court	NOUN
cblr-1782	945	37	will	will	AUX
cblr-1782	945	38	likely	likely	ADV
cblr-1782	945	39	invalidate	invalidate	VERB
cblr-1782	945	40	the	the	DET
cblr-1782	945	41	transaction	transaction	NOUN
cblr-1782	945	42	ex	ex	PRON
cblr-1782	945	43	post	post	NOUN
cblr-1782	945	44	using	use	VERB
cblr-1782	945	45	fairness	fairness	NOUN
cblr-1782	945	46	review	review	NOUN
cblr-1782	945	47	.	.	PUNCT
cblr-1782	946	1	while	while	SCONJ
cblr-1782	946	2	identifying	identify	VERB
cblr-1782	946	3	a	a	DET
cblr-1782	946	4	non	non	ADJ
cblr-1782	946	5	-	-	VERB
cblr-1782	946	6	disclosed	disclosed	ADJ
cblr-1782	946	7	,	,	PUNCT
cblr-1782	946	8	detrimental	detrimental	ADJ
cblr-1782	946	9	transaction	transaction	NOUN
cblr-1782	946	10	may	may	AUX
cblr-1782	946	11	be	be	AUX
cblr-1782	946	12	difficult	difficult	ADJ
cblr-1782	946	13	,	,	PUNCT
cblr-1782	946	14	this	this	PRON
cblr-1782	946	15	is	be	AUX
cblr-1782	946	16	also	also	ADV
cblr-1782	946	17	true	true	ADJ
cblr-1782	946	18	under	under	ADP
cblr-1782	946	19	the	the	DET
cblr-1782	946	20	current	current	ADJ
cblr-1782	946	21	regime	regime	NOUN
cblr-1782	946	22	.	.	PUNCT
cblr-1782	947	1	at	at	ADP
cblr-1782	947	2	the	the	DET
cblr-1782	947	3	same	same	ADJ
cblr-1782	947	4	time	time	NOUN
cblr-1782	947	5	,	,	PUNCT
cblr-1782	947	6	when	when	SCONJ
cblr-1782	947	7	it	it	PRON
cblr-1782	947	8	is	be	AUX
cblr-1782	947	9	certain	certain	ADJ
cblr-1782	947	10	that	that	SCONJ
cblr-1782	947	11	the	the	DET
cblr-1782	947	12	court	court	NOUN
cblr-1782	947	13	will	will	AUX
cblr-1782	947	14	apply	apply	VERB
cblr-1782	947	15	fairness	fairness	NOUN
cblr-1782	947	16	review	review	NOUN
cblr-1782	947	17	and	and	CCONJ
cblr-1782	947	18	likely	likely	ADV
cblr-1782	947	19	invalidate	invalidate	VERB
cblr-1782	947	20	the	the	DET
cblr-1782	947	21	transaction	transaction	NOUN
cblr-1782	947	22	,	,	PUNCT
cblr-1782	947	23	the	the	DET
cblr-1782	947	24	clearer	clear	ADJ
cblr-1782	947	25	rule	rule	NOUN
cblr-1782	947	26	will	will	AUX
cblr-1782	947	27	be	be	AUX
cblr-1782	947	28	a	a	DET
cblr-1782	947	29	more	more	ADV
cblr-1782	947	30	effective	effective	ADJ
cblr-1782	947	31	deterrent	deterrent	NOUN
cblr-1782	947	32	.	.	PUNCT
cblr-1782	948	1	when	when	SCONJ
cblr-1782	948	2	the	the	DET
cblr-1782	948	3	ex	ex	ADJ
cblr-1782	948	4	post	post	PROPN
cblr-1782	948	5	review	review	NOUN
cblr-1782	948	6	standard	standard	NOUN
cblr-1782	948	7	is	be	AUX
cblr-1782	948	8	easy	easy	ADJ
cblr-1782	948	9	to	to	PART
cblr-1782	948	10	predict	predict	VERB
cblr-1782	948	11	,	,	PUNCT
cblr-1782	948	12	the	the	DET
cblr-1782	948	13	committee	committee	NOUN
cblr-1782	948	14	can	can	AUX
cblr-1782	948	15	no	no	ADV
cblr-1782	948	16	longer	long	ADV
cblr-1782	948	17	hide	hide	VERB
cblr-1782	948	18	behind	behind	ADP
cblr-1782	948	19	the	the	DET
cblr-1782	948	20	uncertainty	uncertainty	NOUN
cblr-1782	948	21	:	:	PUNCT
cblr-1782	948	22	approving	approve	VERB
cblr-1782	948	23	a	a	DET
cblr-1782	948	24	detrimental	detrimental	ADJ
cblr-1782	948	25	transaction	transaction	NOUN
cblr-1782	948	26	and	and	CCONJ
cblr-1782	948	27	not	not	PART
cblr-1782	948	28	disclosing	disclose	VERB
cblr-1782	948	29	its	its	PRON
cblr-1782	948	30	details	detail	NOUN
cblr-1782	948	31	will	will	AUX
cblr-1782	948	32	invite	invite	VERB
cblr-1782	948	33	the	the	DET
cblr-1782	948	34	fairness	fairness	NOUN
cblr-1782	948	35	test	test	NOUN
cblr-1782	948	36	.	.	PUNCT
cblr-1782	949	1	third	third	ADJ
cblr-1782	949	2	,	,	PUNCT
cblr-1782	949	3	in	in	ADP
cblr-1782	949	4	the	the	DET
cblr-1782	949	5	long	long	ADJ
cblr-1782	949	6	run	run	NOUN
cblr-1782	949	7	,	,	PUNCT
cblr-1782	949	8	through	through	ADP
cblr-1782	949	9	the	the	DET
cblr-1782	949	10	accumulation	accumulation	NOUN
cblr-1782	949	11	of	of	ADP
cblr-1782	949	12	disclosure	disclosure	NOUN
cblr-1782	949	13	data	datum	NOUN
cblr-1782	949	14	on	on	ADP
cblr-1782	949	15	related	related	ADJ
cblr-1782	949	16	party	party	NOUN
cblr-1782	949	17	transactions	transaction	NOUN
cblr-1782	949	18	,	,	PUNCT
cblr-1782	949	19	the	the	DET
cblr-1782	949	20	regime	regime	NOUN
cblr-1782	949	21	min	min	NOUN
cblr-1782	949	22	–	–	PUNCT
cblr-1782	949	23	final	final	ADJ
cblr-1782	949	24	734	734	NUM
cblr-1782	949	25	columbia	columbia	PROPN
cblr-1782	949	26	business	business	NOUN
cblr-1782	949	27	law	law	PROPN
cblr-1782	949	28	review	review	NOUN
cblr-1782	950	1	[	[	X
cblr-1782	950	2	vol	vol	NOUN
cblr-1782	950	3	.	.	PUNCT
cblr-1782	950	4	2014	2014	NUM
cblr-1782	950	5	would	would	AUX
cblr-1782	950	6	provide	provide	VERB
cblr-1782	950	7	better	well	ADJ
cblr-1782	950	8	guidance	guidance	NOUN
cblr-1782	950	9	for	for	ADP
cblr-1782	950	10	distinguishing	distinguish	VERB
cblr-1782	950	11	between	between	ADP
cblr-1782	950	12	beneficial	beneficial	ADJ
cblr-1782	950	13	and	and	CCONJ
cblr-1782	950	14	detrimental	detrimental	ADJ
cblr-1782	950	15	related	relate	VERB
cblr-1782	950	16	party	party	NOUN
cblr-1782	950	17	transactions	transaction	NOUN
cblr-1782	950	18	to	to	ADP
cblr-1782	950	19	all	all	DET
cblr-1782	950	20	relevant	relevant	ADJ
cblr-1782	950	21	parties	party	NOUN
cblr-1782	950	22	,	,	PUNCT
cblr-1782	950	23	including	include	VERB
cblr-1782	950	24	corporate	corporate	ADJ
cblr-1782	950	25	directors	director	NOUN
cblr-1782	950	26	,	,	PUNCT
cblr-1782	950	27	investors	investor	NOUN
cblr-1782	950	28	,	,	PUNCT
cblr-1782	950	29	regulators	regulator	NOUN
cblr-1782	950	30	,	,	PUNCT
cblr-1782	950	31	and	and	CCONJ
cblr-1782	950	32	the	the	DET
cblr-1782	950	33	courts	court	NOUN
cblr-1782	950	34	.	.	PUNCT
cblr-1782	951	1	currently	currently	ADV
cblr-1782	951	2	,	,	PUNCT
cblr-1782	951	3	because	because	SCONJ
cblr-1782	951	4	too	too	ADV
cblr-1782	951	5	few	few	ADJ
cblr-1782	951	6	transactions	transaction	NOUN
cblr-1782	951	7	are	be	AUX
cblr-1782	951	8	disclosed	disclose	VERB
cblr-1782	951	9	with	with	ADP
cblr-1782	951	10	any	any	DET
cblr-1782	951	11	detail	detail	NOUN
cblr-1782	951	12	,	,	PUNCT
cblr-1782	951	13	it	it	PRON
cblr-1782	951	14	is	be	AUX
cblr-1782	951	15	quite	quite	ADV
cblr-1782	951	16	difficult	difficult	ADJ
cblr-1782	951	17	for	for	SCONJ
cblr-1782	951	18	the	the	DET
cblr-1782	951	19	relevant	relevant	ADJ
cblr-1782	951	20	parties	party	NOUN
cblr-1782	951	21	to	to	PART
cblr-1782	951	22	discern	discern	VERB
cblr-1782	951	23	whether	whether	SCONJ
cblr-1782	951	24	a	a	DET
cblr-1782	951	25	proposed	propose	VERB
cblr-1782	951	26	transaction	transaction	NOUN
cblr-1782	951	27	is	be	AUX
cblr-1782	951	28	beneficial	beneficial	ADJ
cblr-1782	951	29	or	or	CCONJ
cblr-1782	951	30	harmful	harmful	ADJ
cblr-1782	951	31	to	to	ADP
cblr-1782	951	32	the	the	DET
cblr-1782	951	33	corporation	corporation	NOUN
cblr-1782	951	34	and	and	CCONJ
cblr-1782	951	35	also	also	ADV
cblr-1782	951	36	to	to	PART
cblr-1782	951	37	predict	predict	VERB
cblr-1782	951	38	whether	whether	SCONJ
cblr-1782	951	39	the	the	DET
cblr-1782	951	40	transaction	transaction	NOUN
cblr-1782	951	41	will	will	AUX
cblr-1782	951	42	be	be	AUX
cblr-1782	951	43	upheld	uphold	VERB
cblr-1782	951	44	if	if	SCONJ
cblr-1782	951	45	challenged	challenge	VERB
cblr-1782	951	46	in	in	ADP
cblr-1782	951	47	court	court	NOUN
cblr-1782	951	48	.	.	PUNCT
cblr-1782	952	1	when	when	SCONJ
cblr-1782	952	2	more	more	ADJ
cblr-1782	952	3	transaction	transaction	NOUN
cblr-1782	952	4	details	detail	NOUN
cblr-1782	952	5	are	be	AUX
cblr-1782	952	6	disclosed	disclose	VERB
cblr-1782	952	7	to	to	ADP
cblr-1782	952	8	the	the	DET
cblr-1782	952	9	market	market	NOUN
cblr-1782	952	10	,	,	PUNCT
cblr-1782	952	11	over	over	ADP
cblr-1782	952	12	time	time	NOUN
cblr-1782	952	13	,	,	PUNCT
cblr-1782	952	14	the	the	DET
cblr-1782	952	15	accumulation	accumulation	NOUN
cblr-1782	952	16	of	of	ADP
cblr-1782	952	17	that	that	DET
cblr-1782	952	18	data	datum	NOUN
cblr-1782	952	19	can	can	AUX
cblr-1782	952	20	give	give	VERB
cblr-1782	952	21	clearer	clear	ADJ
cblr-1782	952	22	guidance	guidance	NOUN
cblr-1782	952	23	to	to	ADP
cblr-1782	952	24	corporations	corporation	NOUN
cblr-1782	952	25	and	and	CCONJ
cblr-1782	952	26	also	also	ADV
cblr-1782	952	27	to	to	ADP
cblr-1782	952	28	investors	investor	NOUN
cblr-1782	952	29	in	in	ADP
cblr-1782	952	30	determining	determine	VERB
cblr-1782	952	31	which	which	DET
cblr-1782	952	32	types	type	NOUN
cblr-1782	952	33	of	of	ADP
cblr-1782	952	34	transactions	transaction	NOUN
cblr-1782	952	35	are	be	AUX
cblr-1782	952	36	beneficial	beneficial	ADJ
cblr-1782	952	37	to	to	ADP
cblr-1782	952	38	the	the	DET
cblr-1782	952	39	corporation	corporation	NOUN
cblr-1782	952	40	.	.	PUNCT
cblr-1782	953	1	corporate	corporate	ADJ
cblr-1782	953	2	directors	director	NOUN
cblr-1782	953	3	will	will	AUX
cblr-1782	953	4	,	,	PUNCT
cblr-1782	953	5	for	for	ADP
cblr-1782	953	6	instance	instance	NOUN
cblr-1782	953	7	,	,	PUNCT
cblr-1782	953	8	have	have	VERB
cblr-1782	953	9	a	a	DET
cblr-1782	953	10	better	well	ADJ
cblr-1782	953	11	idea	idea	NOUN
cblr-1782	953	12	of	of	ADP
cblr-1782	953	13	which	which	DET
cblr-1782	953	14	types	type	NOUN
cblr-1782	953	15	of	of	ADP
cblr-1782	953	16	transactions	transaction	NOUN
cblr-1782	953	17	have	have	AUX
cblr-1782	953	18	been	be	AUX
cblr-1782	953	19	problematic	problematic	ADJ
cblr-1782	953	20	in	in	ADP
cblr-1782	953	21	the	the	DET
cblr-1782	953	22	past	past	NOUN
cblr-1782	953	23	and	and	CCONJ
cblr-1782	953	24	how	how	SCONJ
cblr-1782	953	25	the	the	DET
cblr-1782	953	26	market	market	NOUN
cblr-1782	953	27	reacted	react	VERB
cblr-1782	953	28	to	to	ADP
cblr-1782	953	29	the	the	DET
cblr-1782	953	30	implementation	implementation	NOUN
cblr-1782	953	31	of	of	ADP
cblr-1782	953	32	such	such	ADJ
cblr-1782	953	33	transactions	transaction	NOUN
cblr-1782	953	34	.	.	PUNCT
cblr-1782	954	1	the	the	DET
cblr-1782	954	2	courts	court	NOUN
cblr-1782	954	3	and	and	CCONJ
cblr-1782	954	4	enforcement	enforcement	NOUN
cblr-1782	954	5	agencies	agency	NOUN
cblr-1782	954	6	,	,	PUNCT
cblr-1782	954	7	including	include	VERB
cblr-1782	954	8	the	the	DET
cblr-1782	954	9	sec	sec	PROPN
cblr-1782	954	10	,	,	PUNCT
cblr-1782	954	11	will	will	AUX
cblr-1782	954	12	also	also	ADV
cblr-1782	954	13	be	be	AUX
cblr-1782	954	14	more	more	ADV
cblr-1782	954	15	effective	effective	ADJ
cblr-1782	954	16	in	in	ADP
cblr-1782	954	17	identifying	identify	VERB
cblr-1782	954	18	which	which	DET
cblr-1782	954	19	transactions	transaction	NOUN
cblr-1782	954	20	should	should	AUX
cblr-1782	954	21	be	be	AUX
cblr-1782	954	22	challenged	challenge	VERB
cblr-1782	954	23	or	or	CCONJ
cblr-1782	954	24	invalidated	invalidate	VERB
cblr-1782	954	25	for	for	ADP
cblr-1782	954	26	breach	breach	NOUN
cblr-1782	954	27	of	of	ADP
cblr-1782	954	28	fiduciary	fiduciary	ADJ
cblr-1782	954	29	duty	duty	NOUN
cblr-1782	954	30	.	.	PUNCT
cblr-1782	955	1	furthermore	furthermore	ADV
cblr-1782	955	2	,	,	PUNCT
cblr-1782	955	3	the	the	DET
cblr-1782	955	4	accumulation	accumulation	NOUN
cblr-1782	955	5	and	and	CCONJ
cblr-1782	955	6	aggregation	aggregation	NOUN
cblr-1782	955	7	of	of	ADP
cblr-1782	955	8	more	more	ADV
cblr-1782	955	9	accurate	accurate	ADJ
cblr-1782	955	10	information	information	NOUN
cblr-1782	955	11	can	can	AUX
cblr-1782	955	12	lower	lower	VERB
cblr-1782	955	13	the	the	DET
cblr-1782	955	14	transactions	transaction	NOUN
cblr-1782	955	15	costs	cost	NOUN
cblr-1782	955	16	(	(	PUNCT
cblr-1782	955	17	both	both	PRON
cblr-1782	955	18	ex	ex	X
cblr-1782	955	19	ante	ante	NOUN
cblr-1782	955	20	screening	screening	NOUN
cblr-1782	955	21	and	and	CCONJ
cblr-1782	955	22	ex	ex	ADJ
cblr-1782	955	23	post	post	PROPN
cblr-1782	955	24	litigation	litigation	NOUN
cblr-1782	955	25	)	)	PUNCT
cblr-1782	955	26	in	in	ADP
cblr-1782	955	27	undertaking	undertake	VERB
cblr-1782	955	28	related	relate	VERB
cblr-1782	955	29	party	party	NOUN
cblr-1782	955	30	transactions	transaction	NOUN
cblr-1782	955	31	and	and	CCONJ
cblr-1782	955	32	effectively	effectively	ADV
cblr-1782	955	33	address	address	VERB
cblr-1782	955	34	the	the	DET
cblr-1782	955	35	agency	agency	NOUN
cblr-1782	955	36	problem	problem	NOUN
cblr-1782	955	37	.	.	PUNCT
cblr-1782	956	1	c.	c.	NOUN
cblr-1782	956	2	possible	possible	ADJ
cblr-1782	956	3	objections	objection	NOUN
cblr-1782	956	4	to	to	ADP
cblr-1782	956	5	the	the	DET
cblr-1782	956	6	proposal	proposal	NOUN
cblr-1782	956	7	there	there	PRON
cblr-1782	956	8	are	be	VERB
cblr-1782	956	9	several	several	ADJ
cblr-1782	956	10	concerns	concern	NOUN
cblr-1782	956	11	and	and	CCONJ
cblr-1782	956	12	potential	potential	ADJ
cblr-1782	956	13	objections	objection	NOUN
cblr-1782	956	14	to	to	ADP
cblr-1782	956	15	this	this	DET
cblr-1782	956	16	proposal	proposal	NOUN
cblr-1782	956	17	.	.	PUNCT
cblr-1782	957	1	since	since	SCONJ
cblr-1782	957	2	it	it	PRON
cblr-1782	957	3	is	be	AUX
cblr-1782	957	4	based	base	VERB
cblr-1782	957	5	on	on	ADP
cblr-1782	957	6	a	a	DET
cblr-1782	957	7	finding	finding	NOUN
cblr-1782	957	8	of	of	ADP
cblr-1782	957	9	the	the	DET
cblr-1782	957	10	ineffectiveness	ineffectiveness	NOUN
cblr-1782	957	11	of	of	ADP
cblr-1782	957	12	the	the	DET
cblr-1782	957	13	current	current	ADJ
cblr-1782	957	14	disclosure	disclosure	NOUN
cblr-1782	957	15	regime	regime	NOUN
cblr-1782	957	16	,	,	PUNCT
cblr-1782	957	17	some	some	PRON
cblr-1782	957	18	might	might	AUX
cblr-1782	957	19	question	question	VERB
cblr-1782	957	20	whether	whether	SCONJ
cblr-1782	957	21	the	the	DET
cblr-1782	957	22	mandatory	mandatory	ADJ
cblr-1782	957	23	disclosure	disclosure	NOUN
cblr-1782	957	24	regime	regime	NOUN
cblr-1782	957	25	should	should	AUX
cblr-1782	957	26	be	be	AUX
cblr-1782	957	27	abandoned	abandon	VERB
cblr-1782	957	28	entirely	entirely	ADV
cblr-1782	957	29	.	.	PUNCT
cblr-1782	958	1	it	it	PRON
cblr-1782	958	2	poses	pose	VERB
cblr-1782	958	3	a	a	DET
cblr-1782	958	4	more	more	ADV
cblr-1782	958	5	fundamental	fundamental	ADJ
cblr-1782	958	6	question	question	NOUN
cblr-1782	958	7	,	,	PUNCT
cblr-1782	958	8	the	the	DET
cblr-1782	958	9	answer	answer	NOUN
cblr-1782	958	10	to	to	PART
cblr-1782	958	11	which	which	PRON
cblr-1782	958	12	requires	require	VERB
cblr-1782	958	13	a	a	DET
cblr-1782	958	14	deeper	deep	ADJ
cblr-1782	958	15	examination	examination	NOUN
cblr-1782	958	16	of	of	ADP
cblr-1782	958	17	the	the	DET
cblr-1782	958	18	current	current	ADJ
cblr-1782	958	19	system	system	NOUN
cblr-1782	958	20	.	.	PUNCT
cblr-1782	959	1	in	in	ADP
cblr-1782	959	2	this	this	DET
cblr-1782	959	3	article	article	NOUN
cblr-1782	959	4	,	,	PUNCT
cblr-1782	959	5	rather	rather	ADV
cblr-1782	959	6	than	than	ADP
cblr-1782	959	7	focusing	focus	VERB
cblr-1782	959	8	on	on	ADP
cblr-1782	959	9	such	such	DET
cblr-1782	959	10	an	an	DET
cblr-1782	959	11	overarching	overarching	ADJ
cblr-1782	959	12	objection	objection	NOUN
cblr-1782	959	13	,	,	PUNCT
cblr-1782	959	14	i	i	PRON
cblr-1782	959	15	focus	focus	VERB
cblr-1782	959	16	on	on	ADP
cblr-1782	959	17	how	how	SCONJ
cblr-1782	959	18	we	we	PRON
cblr-1782	959	19	could	could	AUX
cblr-1782	959	20	make	make	VERB
cblr-1782	959	21	the	the	DET
cblr-1782	959	22	best	good	ADJ
cblr-1782	959	23	out	out	ADP
cblr-1782	959	24	of	of	ADP
cblr-1782	959	25	the	the	DET
cblr-1782	959	26	current	current	ADJ
cblr-1782	959	27	disclosure	disclosure	NOUN
cblr-1782	959	28	system	system	NOUN
cblr-1782	959	29	.	.	PUNCT
cblr-1782	960	1	min	min	NOUN
cblr-1782	960	2	–	–	PUNCT
cblr-1782	960	3	final	final	ADJ
cblr-1782	960	4	no	no	NOUN
cblr-1782	960	5	.	.	PUNCT
cblr-1782	961	1	3:663	3:663	NUM
cblr-1782	961	2	]	]	X
cblr-1782	961	3	cooperative	cooperative	ADJ
cblr-1782	961	4	policing	policing	NOUN
cblr-1782	961	5	of	of	ADP
cblr-1782	961	6	rpts	rpt	NOUN
cblr-1782	961	7	735	735	NUM
cblr-1782	961	8	1	1	NUM
cblr-1782	961	9	.	.	PUNCT
cblr-1782	962	1	solicitation	solicitation	NOUN
cblr-1782	962	2	of	of	ADP
cblr-1782	962	3	more	more	ADV
cblr-1782	962	4	related	relate	VERB
cblr-1782	962	5	party	party	NOUN
cblr-1782	962	6	transactions	transaction	NOUN
cblr-1782	962	7	some	some	PRON
cblr-1782	962	8	might	might	AUX
cblr-1782	962	9	be	be	AUX
cblr-1782	962	10	concerned	concern	VERB
cblr-1782	962	11	that	that	SCONJ
cblr-1782	962	12	if	if	SCONJ
cblr-1782	962	13	disclosure	disclosure	NOUN
cblr-1782	962	14	under	under	ADP
cblr-1782	962	15	federal	federal	ADJ
cblr-1782	962	16	securities	security	NOUN
cblr-1782	962	17	law	law	NOUN
cblr-1782	962	18	guarantees	guarantee	VERB
cblr-1782	962	19	review	review	NOUN
cblr-1782	962	20	under	under	ADP
cblr-1782	962	21	the	the	DET
cblr-1782	962	22	business	business	NOUN
cblr-1782	962	23	judgment	judgment	NOUN
cblr-1782	962	24	rule	rule	NOUN
cblr-1782	962	25	for	for	ADP
cblr-1782	962	26	a	a	DET
cblr-1782	962	27	company	company	NOUN
cblr-1782	962	28	’s	’s	PART
cblr-1782	962	29	related	relate	VERB
cblr-1782	962	30	party	party	NOUN
cblr-1782	962	31	transaction	transaction	NOUN
cblr-1782	962	32	,	,	PUNCT
cblr-1782	962	33	the	the	DET
cblr-1782	962	34	company	company	NOUN
cblr-1782	962	35	might	might	AUX
cblr-1782	962	36	more	more	ADV
cblr-1782	962	37	willingly	willingly	ADV
cblr-1782	962	38	enter	enter	VERB
cblr-1782	962	39	into	into	ADP
cblr-1782	962	40	related	related	ADJ
cblr-1782	962	41	party	party	NOUN
cblr-1782	962	42	transactions	transaction	NOUN
cblr-1782	962	43	by	by	ADP
cblr-1782	962	44	simply	simply	ADV
cblr-1782	962	45	disclosing	disclose	VERB
cblr-1782	962	46	them	they	PRON
cblr-1782	962	47	to	to	PART
cblr-1782	962	48	get	get	VERB
cblr-1782	962	49	business	business	NOUN
cblr-1782	962	50	judgment	judgment	NOUN
cblr-1782	962	51	protection	protection	NOUN
cblr-1782	962	52	.	.	PUNCT
cblr-1782	963	1	furthermore	furthermore	ADV
cblr-1782	963	2	,	,	PUNCT
cblr-1782	963	3	if	if	SCONJ
cblr-1782	963	4	many	many	ADJ
cblr-1782	963	5	companies	company	NOUN
cblr-1782	963	6	adopt	adopt	VERB
cblr-1782	963	7	the	the	DET
cblr-1782	963	8	same	same	ADJ
cblr-1782	963	9	strategy	strategy	NOUN
cblr-1782	963	10	and	and	CCONJ
cblr-1782	963	11	disclose	disclose	VERB
cblr-1782	963	12	large	large	ADJ
cblr-1782	963	13	numbers	number	NOUN
cblr-1782	963	14	of	of	ADP
cblr-1782	963	15	transactions	transaction	NOUN
cblr-1782	963	16	,	,	PUNCT
cblr-1782	963	17	the	the	DET
cblr-1782	963	18	disclosures	disclosure	NOUN
cblr-1782	963	19	may	may	AUX
cblr-1782	963	20	lose	lose	VERB
cblr-1782	963	21	their	their	PRON
cblr-1782	963	22	discerning	discerning	NOUN
cblr-1782	963	23	function	function	NOUN
cblr-1782	963	24	.	.	PUNCT
cblr-1782	964	1	finally	finally	ADV
cblr-1782	964	2	,	,	PUNCT
cblr-1782	964	3	as	as	ADP
cblr-1782	964	4	with	with	ADP
cblr-1782	964	5	the	the	DET
cblr-1782	964	6	disclosure	disclosure	NOUN
cblr-1782	964	7	of	of	ADP
cblr-1782	964	8	executive	executive	ADJ
cblr-1782	964	9	compensation	compensation	NOUN
cblr-1782	964	10	,	,	PUNCT
cblr-1782	964	11	if	if	SCONJ
cblr-1782	964	12	a	a	DET
cblr-1782	964	13	company	company	NOUN
cblr-1782	964	14	finds	find	VERB
cblr-1782	964	15	its	its	PRON
cblr-1782	964	16	number	number	NOUN
cblr-1782	964	17	of	of	ADP
cblr-1782	964	18	related	related	ADJ
cblr-1782	964	19	party	party	NOUN
cblr-1782	964	20	transactions	transaction	NOUN
cblr-1782	964	21	to	to	PART
cblr-1782	964	22	be	be	AUX
cblr-1782	964	23	lower	low	ADJ
cblr-1782	964	24	than	than	ADP
cblr-1782	964	25	that	that	PRON
cblr-1782	964	26	of	of	ADP
cblr-1782	964	27	its	its	PRON
cblr-1782	964	28	peers	peer	NOUN
cblr-1782	964	29	,	,	PUNCT
cblr-1782	964	30	it	it	PRON
cblr-1782	964	31	may	may	AUX
cblr-1782	964	32	be	be	AUX
cblr-1782	964	33	inclined	incline	VERB
cblr-1782	964	34	to	to	PART
cblr-1782	964	35	increase	increase	VERB
cblr-1782	964	36	the	the	DET
cblr-1782	964	37	number	number	NOUN
cblr-1782	964	38	of	of	ADP
cblr-1782	964	39	related	related	ADJ
cblr-1782	964	40	party	party	NOUN
cblr-1782	964	41	transactions	transaction	NOUN
cblr-1782	964	42	.	.	PUNCT
cblr-1782	965	1	such	such	DET
cblr-1782	965	2	a	a	DET
cblr-1782	965	3	solicitation	solicitation	NOUN
cblr-1782	965	4	is	be	AUX
cblr-1782	965	5	a	a	DET
cblr-1782	965	6	legitimate	legitimate	ADJ
cblr-1782	965	7	concern	concern	NOUN
cblr-1782	965	8	but	but	CCONJ
cblr-1782	965	9	may	may	AUX
cblr-1782	965	10	not	not	PART
cblr-1782	965	11	be	be	AUX
cblr-1782	965	12	very	very	ADV
cblr-1782	965	13	persuasive	persuasive	ADJ
cblr-1782	965	14	for	for	ADP
cblr-1782	965	15	the	the	DET
cblr-1782	965	16	following	follow	VERB
cblr-1782	965	17	reasons	reason	NOUN
cblr-1782	965	18	.	.	PUNCT
cblr-1782	966	1	first	first	ADV
cblr-1782	966	2	,	,	PUNCT
cblr-1782	966	3	an	an	DET
cblr-1782	966	4	increase	increase	NOUN
cblr-1782	966	5	in	in	ADP
cblr-1782	966	6	the	the	DET
cblr-1782	966	7	number	number	NOUN
cblr-1782	966	8	of	of	ADP
cblr-1782	966	9	disclosures	disclosure	NOUN
cblr-1782	966	10	compared	compare	VERB
cblr-1782	966	11	to	to	ADP
cblr-1782	966	12	the	the	DET
cblr-1782	966	13	status	status	NOUN
cblr-1782	966	14	quo	quo	NOUN
cblr-1782	966	15	in	in	ADP
cblr-1782	966	16	some	some	DET
cblr-1782	966	17	companies	company	NOUN
cblr-1782	966	18	may	may	AUX
cblr-1782	966	19	be	be	AUX
cblr-1782	966	20	necessary	necessary	ADJ
cblr-1782	966	21	when	when	SCONJ
cblr-1782	966	22	transitioning	transition	VERB
cblr-1782	966	23	to	to	ADP
cblr-1782	966	24	a	a	DET
cblr-1782	966	25	new	new	ADJ
cblr-1782	966	26	regime	regime	NOUN
cblr-1782	966	27	.	.	PUNCT
cblr-1782	967	1	in	in	ADP
cblr-1782	967	2	theory	theory	NOUN
cblr-1782	967	3	,	,	PUNCT
cblr-1782	967	4	when	when	SCONJ
cblr-1782	967	5	interpreting	interpret	VERB
cblr-1782	967	6	vague	vague	ADJ
cblr-1782	967	7	regulations	regulation	NOUN
cblr-1782	967	8	,	,	PUNCT
cblr-1782	967	9	companies	company	NOUN
cblr-1782	967	10	can	can	AUX
cblr-1782	967	11	react	react	VERB
cblr-1782	967	12	in	in	ADP
cblr-1782	967	13	two	two	NUM
cblr-1782	967	14	ways	way	NOUN
cblr-1782	967	15	:	:	PUNCT
cblr-1782	967	16	being	be	AUX
cblr-1782	967	17	hyper	hyper	ADJ
cblr-1782	967	18	-	-	ADJ
cblr-1782	967	19	cautious	cautious	ADJ
cblr-1782	967	20	,	,	PUNCT
cblr-1782	967	21	or	or	CCONJ
cblr-1782	967	22	taking	take	VERB
cblr-1782	967	23	advantage	advantage	NOUN
cblr-1782	967	24	of	of	ADP
cblr-1782	967	25	the	the	DET
cblr-1782	967	26	loopholes	loophole	NOUN
cblr-1782	967	27	.	.	PUNCT
cblr-1782	968	1	while	while	SCONJ
cblr-1782	968	2	a	a	DET
cblr-1782	968	3	small	small	ADJ
cblr-1782	968	4	number	number	NOUN
cblr-1782	968	5	of	of	ADP
cblr-1782	968	6	my	my	PRON
cblr-1782	968	7	sample	sample	NOUN
cblr-1782	968	8	companies	company	NOUN
cblr-1782	968	9	were	be	AUX
cblr-1782	968	10	hyper	hyper	ADJ
cblr-1782	968	11	-	-	ADJ
cblr-1782	968	12	cautious	cautious	ADJ
cblr-1782	968	13	and	and	CCONJ
cblr-1782	968	14	disclosed	disclose	VERB
cblr-1782	968	15	their	their	PRON
cblr-1782	968	16	related	related	ADJ
cblr-1782	968	17	party	party	NOUN
cblr-1782	968	18	transactions	transaction	NOUN
cblr-1782	968	19	more	more	ADV
cblr-1782	968	20	than	than	ADP
cblr-1782	968	21	required	require	VERB
cblr-1782	968	22	,	,	PUNCT
cblr-1782	968	23	many	many	ADJ
cblr-1782	968	24	more	more	ADJ
cblr-1782	968	25	companies	company	NOUN
cblr-1782	968	26	took	take	VERB
cblr-1782	968	27	the	the	DET
cblr-1782	968	28	opposite	opposite	ADJ
cblr-1782	968	29	approach	approach	NOUN
cblr-1782	968	30	.	.	PUNCT
cblr-1782	969	1	the	the	DET
cblr-1782	969	2	maximum	maximum	ADJ
cblr-1782	969	3	number	number	NOUN
cblr-1782	969	4	of	of	ADP
cblr-1782	969	5	disclosures	disclosure	NOUN
cblr-1782	969	6	in	in	ADP
cblr-1782	969	7	my	my	PRON
cblr-1782	969	8	sample	sample	NOUN
cblr-1782	969	9	is	be	AUX
cblr-1782	969	10	thirty	thirty	NUM
cblr-1782	969	11	-	-	PUNCT
cblr-1782	969	12	nine	nine	NUM
cblr-1782	969	13	,	,	PUNCT
cblr-1782	969	14	which	which	PRON
cblr-1782	969	15	seems	seem	VERB
cblr-1782	969	16	far	far	ADV
cblr-1782	969	17	from	from	ADP
cblr-1782	969	18	being	be	AUX
cblr-1782	969	19	excessive.129	excessive.129	VERB
cblr-1782	969	20	furthermore	furthermore	ADV
cblr-1782	969	21	,	,	PUNCT
cblr-1782	969	22	to	to	PART
cblr-1782	969	23	have	have	VERB
cblr-1782	969	24	a	a	DET
cblr-1782	969	25	more	more	ADV
cblr-1782	969	26	effective	effective	ADJ
cblr-1782	969	27	and	and	CCONJ
cblr-1782	969	28	informative	informative	ADJ
cblr-1782	969	29	disclosure	disclosure	NOUN
cblr-1782	969	30	system	system	NOUN
cblr-1782	969	31	,	,	PUNCT
cblr-1782	969	32	an	an	DET
cblr-1782	969	33	accumulation	accumulation	NOUN
cblr-1782	969	34	of	of	ADP
cblr-1782	969	35	disclosure	disclosure	NOUN
cblr-1782	969	36	data	datum	NOUN
cblr-1782	969	37	is	be	AUX
cblr-1782	969	38	necessary	necessary	ADJ
cblr-1782	969	39	.	.	PUNCT
cblr-1782	970	1	after	after	ADP
cblr-1782	970	2	going	go	VERB
cblr-1782	970	3	through	through	ADP
cblr-1782	970	4	the	the	DET
cblr-1782	970	5	transition	transition	NOUN
cblr-1782	970	6	phase	phase	NOUN
cblr-1782	970	7	,	,	PUNCT
cblr-1782	970	8	related	relate	VERB
cblr-1782	970	9	party	party	NOUN
cblr-1782	970	10	transactions	transaction	NOUN
cblr-1782	970	11	that	that	PRON
cblr-1782	970	12	do	do	AUX
cblr-1782	970	13	not	not	PART
cblr-1782	970	14	need	need	VERB
cblr-1782	970	15	to	to	PART
cblr-1782	970	16	be	be	AUX
cblr-1782	970	17	disclosed	disclose	VERB
cblr-1782	970	18	would	would	AUX
cblr-1782	970	19	be	be	AUX
cblr-1782	970	20	eliminated	eliminate	VERB
cblr-1782	970	21	,	,	PUNCT
cblr-1782	970	22	and	and	CCONJ
cblr-1782	970	23	eventually	eventually	ADV
cblr-1782	970	24	only	only	ADV
cblr-1782	970	25	transactions	transaction	NOUN
cblr-1782	970	26	needing	need	VERB
cblr-1782	970	27	to	to	PART
cblr-1782	970	28	be	be	AUX
cblr-1782	970	29	disclosed	disclose	VERB
cblr-1782	970	30	would	would	AUX
cblr-1782	970	31	remain	remain	VERB
cblr-1782	970	32	.	.	PUNCT
cblr-1782	971	1	second	second	ADJ
cblr-1782	971	2	,	,	PUNCT
cblr-1782	971	3	even	even	ADV
cblr-1782	971	4	during	during	ADP
cblr-1782	971	5	the	the	DET
cblr-1782	971	6	phase	phase	NOUN
cblr-1782	971	7	in	in	ADP
cblr-1782	971	8	which	which	PRON
cblr-1782	971	9	the	the	DET
cblr-1782	971	10	number	number	NOUN
cblr-1782	971	11	of	of	ADP
cblr-1782	971	12	disclosures	disclosure	NOUN
cblr-1782	971	13	temporarily	temporarily	ADV
cblr-1782	971	14	increases	increase	VERB
cblr-1782	971	15	,	,	PUNCT
cblr-1782	971	16	there	there	PRON
cblr-1782	971	17	is	be	VERB
cblr-1782	971	18	a	a	DET
cblr-1782	971	19	constraint	constraint	NOUN
cblr-1782	971	20	that	that	PRON
cblr-1782	971	21	discourages	discourage	VERB
cblr-1782	971	22	excessive	excessive	ADJ
cblr-1782	971	23	disclosure	disclosure	NOUN
cblr-1782	971	24	.	.	PUNCT
cblr-1782	972	1	whenever	whenever	SCONJ
cblr-1782	972	2	a	a	DET
cblr-1782	972	3	company	company	NOUN
cblr-1782	972	4	discloses	disclose	VERB
cblr-1782	972	5	a	a	DET
cblr-1782	972	6	related	related	ADJ
cblr-1782	972	7	party	party	NOUN
cblr-1782	972	8	transaction	transaction	NOUN
cblr-1782	972	9	in	in	ADP
cblr-1782	972	10	its	its	PRON
cblr-1782	972	11	sec	sec	PROPN
cblr-1782	972	12	filing	filing	NOUN
cblr-1782	972	13	,	,	PUNCT
cblr-1782	972	14	it	it	PRON
cblr-1782	972	15	runs	run	VERB
cblr-1782	972	16	129	129	NUM
cblr-1782	972	17	see	see	VERB
cblr-1782	972	18	appendix	appendix	NOUN
cblr-1782	972	19	1	1	NUM
cblr-1782	972	20	.	.	PUNCT
cblr-1782	972	21	min	min	NOUN
cblr-1782	972	22	–	–	PUNCT
cblr-1782	972	23	final	final	ADJ
cblr-1782	972	24	736	736	NUM
cblr-1782	972	25	columbia	columbia	PROPN
cblr-1782	972	26	business	business	NOUN
cblr-1782	972	27	law	law	PROPN
cblr-1782	972	28	review	review	NOUN
cblr-1782	972	29	[	[	X
cblr-1782	972	30	vol	vol	NOUN
cblr-1782	972	31	.	.	PUNCT
cblr-1782	972	32	2014	2014	NUM
cblr-1782	973	1	the	the	DET
cblr-1782	973	2	risk	risk	NOUN
cblr-1782	973	3	of	of	ADP
cblr-1782	973	4	being	be	AUX
cblr-1782	973	5	sued	sue	VERB
cblr-1782	973	6	by	by	ADP
cblr-1782	973	7	its	its	PRON
cblr-1782	973	8	shareholders	shareholder	NOUN
cblr-1782	973	9	.	.	PUNCT
cblr-1782	974	1	because	because	SCONJ
cblr-1782	974	2	the	the	DET
cblr-1782	974	3	cost	cost	NOUN
cblr-1782	974	4	of	of	ADP
cblr-1782	974	5	this	this	DET
cblr-1782	974	6	risk	risk	NOUN
cblr-1782	974	7	is	be	AUX
cblr-1782	974	8	substantial	substantial	ADJ
cblr-1782	974	9	,	,	PUNCT
cblr-1782	974	10	in	in	ADP
cblr-1782	974	11	many	many	ADJ
cblr-1782	974	12	cases	case	NOUN
cblr-1782	974	13	the	the	DET
cblr-1782	974	14	cost	cost	NOUN
cblr-1782	974	15	may	may	AUX
cblr-1782	974	16	outweigh	outweigh	VERB
cblr-1782	974	17	the	the	DET
cblr-1782	974	18	benefit	benefit	NOUN
cblr-1782	974	19	of	of	ADP
cblr-1782	974	20	getting	get	VERB
cblr-1782	974	21	business	business	NOUN
cblr-1782	974	22	judgment	judgment	NOUN
cblr-1782	974	23	review	review	NOUN
cblr-1782	974	24	in	in	ADP
cblr-1782	974	25	a	a	DET
cblr-1782	974	26	shareholder	shareholder	NOUN
cblr-1782	974	27	derivative	derivative	ADJ
cblr-1782	974	28	suit	suit	NOUN
cblr-1782	974	29	.	.	PUNCT
cblr-1782	975	1	some	some	PRON
cblr-1782	975	2	of	of	ADP
cblr-1782	975	3	the	the	DET
cblr-1782	975	4	costs	cost	NOUN
cblr-1782	975	5	of	of	ADP
cblr-1782	975	6	conflict	conflict	NOUN
cblr-1782	975	7	-	-	PUNCT
cblr-1782	975	8	ofinterest	ofinter	ADJ
cblr-1782	975	9	transactions	transaction	NOUN
cblr-1782	975	10	might	might	AUX
cblr-1782	975	11	lie	lie	VERB
cblr-1782	975	12	beyond	beyond	ADP
cblr-1782	975	13	potential	potential	ADJ
cblr-1782	975	14	litigation	litigation	NOUN
cblr-1782	975	15	,	,	PUNCT
cblr-1782	975	16	because	because	SCONJ
cblr-1782	975	17	media	medium	NOUN
cblr-1782	975	18	coverage	coverage	NOUN
cblr-1782	975	19	of	of	ADP
cblr-1782	975	20	shareholder	shareholder	NOUN
cblr-1782	975	21	litigation	litigation	NOUN
cblr-1782	975	22	against	against	ADP
cblr-1782	975	23	a	a	DET
cblr-1782	975	24	company	company	NOUN
cblr-1782	975	25	’s	’s	PART
cblr-1782	975	26	fiduciary	fiduciary	ADJ
cblr-1782	975	27	responsibility	responsibility	NOUN
cblr-1782	975	28	often	often	ADV
cblr-1782	975	29	causes	cause	VERB
cblr-1782	975	30	irreparable	irreparable	ADJ
cblr-1782	975	31	damage	damage	NOUN
cblr-1782	975	32	to	to	ADP
cblr-1782	975	33	the	the	DET
cblr-1782	975	34	company	company	NOUN
cblr-1782	975	35	’s	’s	PART
cblr-1782	975	36	reputation	reputation	NOUN
cblr-1782	975	37	regardless	regardless	ADV
cblr-1782	975	38	of	of	ADP
cblr-1782	975	39	the	the	DET
cblr-1782	975	40	outcome	outcome	NOUN
cblr-1782	975	41	of	of	ADP
cblr-1782	975	42	the	the	DET
cblr-1782	975	43	litigation	litigation	NOUN
cblr-1782	975	44	.	.	PUNCT
cblr-1782	976	1	also	also	ADV
cblr-1782	976	2	,	,	PUNCT
cblr-1782	976	3	various	various	ADJ
cblr-1782	976	4	corporate	corporate	ADJ
cblr-1782	976	5	governance	governance	NOUN
cblr-1782	976	6	monitors	monitor	NOUN
cblr-1782	976	7	such	such	ADJ
cblr-1782	976	8	as	as	ADP
cblr-1782	976	9	institutional	institutional	ADJ
cblr-1782	976	10	shareholder	shareholder	NOUN
cblr-1782	976	11	services	service	NOUN
cblr-1782	976	12	(	(	PUNCT
cblr-1782	976	13	“	"	PUNCT
cblr-1782	976	14	iss	iss	PROPN
cblr-1782	976	15	”	"	PUNCT
cblr-1782	976	16	)	)	PUNCT
cblr-1782	976	17	or	or	CCONJ
cblr-1782	976	18	investment	investment	NOUN
cblr-1782	976	19	analysts	analyst	NOUN
cblr-1782	976	20	professionally	professionally	ADV
cblr-1782	976	21	evaluate	evaluate	VERB
cblr-1782	976	22	the	the	DET
cblr-1782	976	23	disclosures	disclosure	NOUN
cblr-1782	976	24	.	.	PUNCT
cblr-1782	977	1	thus	thus	ADV
cblr-1782	977	2	,	,	PUNCT
cblr-1782	977	3	even	even	ADV
cblr-1782	977	4	under	under	ADP
cblr-1782	977	5	the	the	DET
cblr-1782	977	6	new	new	ADJ
cblr-1782	977	7	regime	regime	NOUN
cblr-1782	977	8	,	,	PUNCT
cblr-1782	977	9	companies	company	NOUN
cblr-1782	977	10	still	still	ADV
cblr-1782	977	11	have	have	VERB
cblr-1782	977	12	incentives	incentive	NOUN
cblr-1782	977	13	to	to	PART
cblr-1782	977	14	disclose	disclose	VERB
cblr-1782	977	15	fair	fair	ADJ
cblr-1782	977	16	and/or	and/or	CCONJ
cblr-1782	977	17	beneficial	beneficial	ADJ
cblr-1782	977	18	transactions	transaction	NOUN
cblr-1782	977	19	only	only	ADV
cblr-1782	977	20	.	.	PUNCT
cblr-1782	978	1	hence	hence	ADV
cblr-1782	978	2	,	,	PUNCT
cblr-1782	978	3	there	there	PRON
cblr-1782	978	4	is	be	VERB
cblr-1782	978	5	a	a	DET
cblr-1782	978	6	reason	reason	NOUN
cblr-1782	978	7	to	to	PART
cblr-1782	978	8	believe	believe	VERB
cblr-1782	978	9	that	that	SCONJ
cblr-1782	978	10	companies	company	NOUN
cblr-1782	978	11	are	be	AUX
cblr-1782	978	12	more	more	ADV
cblr-1782	978	13	forthcoming	forthcoming	ADJ
cblr-1782	978	14	with	with	ADP
cblr-1782	978	15	disclosing	disclose	VERB
cblr-1782	978	16	related	relate	VERB
cblr-1782	978	17	party	party	NOUN
cblr-1782	978	18	transactions	transaction	NOUN
cblr-1782	978	19	.	.	PUNCT
cblr-1782	979	1	third	third	ADJ
cblr-1782	979	2	,	,	PUNCT
cblr-1782	979	3	my	my	PRON
cblr-1782	979	4	proposal	proposal	NOUN
cblr-1782	979	5	does	do	AUX
cblr-1782	979	6	not	not	PART
cblr-1782	979	7	ask	ask	VERB
cblr-1782	979	8	the	the	DET
cblr-1782	979	9	courts	court	NOUN
cblr-1782	979	10	to	to	PART
cblr-1782	979	11	indiscriminately	indiscriminately	ADV
cblr-1782	979	12	apply	apply	VERB
cblr-1782	979	13	business	business	NOUN
cblr-1782	979	14	judgment	judgment	NOUN
cblr-1782	979	15	review	review	NOUN
cblr-1782	979	16	to	to	ADP
cblr-1782	979	17	all	all	DET
cblr-1782	979	18	challenged	challenge	VERB
cblr-1782	979	19	related	related	ADJ
cblr-1782	979	20	party	party	NOUN
cblr-1782	979	21	transactions	transaction	NOUN
cblr-1782	979	22	,	,	PUNCT
cblr-1782	979	23	but	but	CCONJ
cblr-1782	979	24	only	only	ADV
cblr-1782	979	25	to	to	ADP
cblr-1782	979	26	those	those	PRON
cblr-1782	979	27	that	that	PRON
cblr-1782	979	28	have	have	AUX
cblr-1782	979	29	been	be	AUX
cblr-1782	979	30	disclosed	disclose	VERB
cblr-1782	979	31	.	.	PUNCT
cblr-1782	980	1	thus	thus	ADV
cblr-1782	980	2	,	,	PUNCT
cblr-1782	980	3	my	my	PRON
cblr-1782	980	4	proposal	proposal	NOUN
cblr-1782	980	5	adds	add	VERB
cblr-1782	980	6	another	another	DET
cblr-1782	980	7	useful	useful	ADJ
cblr-1782	980	8	factor	factor	NOUN
cblr-1782	980	9	for	for	SCONJ
cblr-1782	980	10	the	the	DET
cblr-1782	980	11	courts	court	NOUN
cblr-1782	980	12	to	to	PART
cblr-1782	980	13	consider	consider	VERB
cblr-1782	980	14	in	in	ADP
cblr-1782	980	15	deciding	decide	VERB
cblr-1782	980	16	the	the	DET
cblr-1782	980	17	applicable	applicable	ADJ
cblr-1782	980	18	standard	standard	NOUN
cblr-1782	980	19	of	of	ADP
cblr-1782	980	20	review	review	NOUN
cblr-1782	980	21	.	.	PUNCT
cblr-1782	981	1	if	if	SCONJ
cblr-1782	981	2	a	a	DET
cblr-1782	981	3	court	court	NOUN
cblr-1782	981	4	finds	find	VERB
cblr-1782	981	5	any	any	DET
cblr-1782	981	6	procedural	procedural	ADJ
cblr-1782	981	7	problem	problem	NOUN
cblr-1782	981	8	in	in	ADP
cblr-1782	981	9	getting	get	VERB
cblr-1782	981	10	directors	director	NOUN
cblr-1782	981	11	’	'	PUNCT
cblr-1782	981	12	approval	approval	NOUN
cblr-1782	981	13	,	,	PUNCT
cblr-1782	981	14	the	the	DET
cblr-1782	981	15	court	court	NOUN
cblr-1782	981	16	would	would	AUX
cblr-1782	981	17	apply	apply	VERB
cblr-1782	981	18	the	the	DET
cblr-1782	981	19	fairness	fairness	NOUN
cblr-1782	981	20	test	test	NOUN
cblr-1782	981	21	regardless	regardless	ADV
cblr-1782	981	22	of	of	ADP
cblr-1782	981	23	the	the	DET
cblr-1782	981	24	disclosure	disclosure	NOUN
cblr-1782	981	25	.	.	PUNCT
cblr-1782	982	1	what	what	PRON
cblr-1782	982	2	i	i	PRON
cblr-1782	982	3	emphasize	emphasize	VERB
cblr-1782	982	4	is	be	AUX
cblr-1782	982	5	that	that	SCONJ
cblr-1782	982	6	when	when	SCONJ
cblr-1782	982	7	a	a	DET
cblr-1782	982	8	corporation	corporation	NOUN
cblr-1782	982	9	discloses	disclose	VERB
cblr-1782	982	10	a	a	DET
cblr-1782	982	11	related	related	ADJ
cblr-1782	982	12	party	party	NOUN
cblr-1782	982	13	transaction	transaction	NOUN
cblr-1782	982	14	in	in	ADP
cblr-1782	982	15	its	its	PRON
cblr-1782	982	16	sec	sec	PROPN
cblr-1782	982	17	filings	filing	NOUN
cblr-1782	982	18	,	,	PUNCT
cblr-1782	982	19	this	this	PRON
cblr-1782	982	20	is	be	AUX
cblr-1782	982	21	a	a	DET
cblr-1782	982	22	credible	credible	ADJ
cblr-1782	982	23	signal	signal	NOUN
cblr-1782	982	24	that	that	SCONJ
cblr-1782	982	25	the	the	DET
cblr-1782	982	26	transaction	transaction	NOUN
cblr-1782	982	27	is	be	AUX
cblr-1782	982	28	fair	fair	ADJ
cblr-1782	982	29	and	and	CCONJ
cblr-1782	982	30	that	that	SCONJ
cblr-1782	982	31	the	the	DET
cblr-1782	982	32	corporation	corporation	NOUN
cblr-1782	982	33	is	be	AUX
cblr-1782	982	34	confident	confident	ADJ
cblr-1782	982	35	enough	enough	ADV
cblr-1782	982	36	to	to	PART
cblr-1782	982	37	persuade	persuade	VERB
cblr-1782	982	38	the	the	DET
cblr-1782	982	39	court	court	NOUN
cblr-1782	982	40	of	of	ADP
cblr-1782	982	41	that	that	PRON
cblr-1782	982	42	.	.	PUNCT
cblr-1782	983	1	consequently	consequently	ADV
cblr-1782	983	2	,	,	PUNCT
cblr-1782	983	3	not	not	PART
cblr-1782	983	4	only	only	ADV
cblr-1782	983	5	can	can	AUX
cblr-1782	983	6	we	we	PRON
cblr-1782	983	7	benefit	benefit	VERB
cblr-1782	983	8	from	from	ADP
cblr-1782	983	9	this	this	DET
cblr-1782	983	10	valuable	valuable	ADJ
cblr-1782	983	11	information	information	NOUN
cblr-1782	983	12	,	,	PUNCT
cblr-1782	983	13	but	but	CCONJ
cblr-1782	983	14	we	we	PRON
cblr-1782	983	15	can	can	AUX
cblr-1782	983	16	also	also	ADV
cblr-1782	983	17	encourage	encourage	VERB
cblr-1782	983	18	greater	great	ADJ
cblr-1782	983	19	disclosure	disclosure	NOUN
cblr-1782	983	20	by	by	ADP
cblr-1782	983	21	rewarding	reward	VERB
cblr-1782	983	22	corporations	corporation	NOUN
cblr-1782	983	23	.	.	PUNCT
cblr-1782	984	1	2	2	X
cblr-1782	984	2	.	.	X
cblr-1782	984	3	over	over	ADP
cblr-1782	984	4	-	-	PUNCT
cblr-1782	984	5	deterrence	deterrence	NOUN
cblr-1782	984	6	of	of	ADP
cblr-1782	984	7	beneficial	beneficial	ADJ
cblr-1782	984	8	related	relate	VERB
cblr-1782	984	9	party	party	NOUN
cblr-1782	984	10	transactions	transaction	NOUN
cblr-1782	984	11	one	one	PRON
cblr-1782	984	12	may	may	AUX
cblr-1782	984	13	be	be	AUX
cblr-1782	984	14	concerned	concern	VERB
cblr-1782	984	15	that	that	SCONJ
cblr-1782	984	16	,	,	PUNCT
cblr-1782	984	17	under	under	ADP
cblr-1782	984	18	my	my	PRON
cblr-1782	984	19	proposal	proposal	NOUN
cblr-1782	984	20	,	,	PUNCT
cblr-1782	984	21	if	if	SCONJ
cblr-1782	984	22	a	a	DET
cblr-1782	984	23	corporation	corporation	NOUN
cblr-1782	984	24	has	have	VERB
cblr-1782	984	25	to	to	PART
cblr-1782	984	26	disclose	disclose	VERB
cblr-1782	984	27	a	a	DET
cblr-1782	984	28	related	relate	VERB
cblr-1782	984	29	party	party	NOUN
cblr-1782	984	30	transaction	transaction	NOUN
cblr-1782	984	31	for	for	ADP
cblr-1782	984	32	business	business	NOUN
cblr-1782	984	33	judgment	judgment	NOUN
cblr-1782	984	34	protection	protection	NOUN
cblr-1782	984	35	,	,	PUNCT
cblr-1782	984	36	it	it	PRON
cblr-1782	984	37	might	might	AUX
cblr-1782	984	38	discourage	discourage	VERB
cblr-1782	984	39	not	not	PART
cblr-1782	984	40	only	only	ADV
cblr-1782	984	41	potentially	potentially	ADV
cblr-1782	984	42	harmful	harmful	ADJ
cblr-1782	984	43	related	relate	VERB
cblr-1782	984	44	party	party	NOUN
cblr-1782	984	45	transactions	transaction	NOUN
cblr-1782	984	46	but	but	CCONJ
cblr-1782	984	47	also	also	ADV
cblr-1782	984	48	possibly	possibly	ADV
cblr-1782	984	49	beneficial	beneficial	ADJ
cblr-1782	984	50	transactions	transaction	NOUN
cblr-1782	984	51	.	.	PUNCT
cblr-1782	985	1	even	even	ADV
cblr-1782	985	2	if	if	SCONJ
cblr-1782	985	3	a	a	DET
cblr-1782	985	4	related	related	ADJ
cblr-1782	985	5	person	person	NOUN
cblr-1782	985	6	knows	know	VERB
cblr-1782	985	7	that	that	SCONJ
cblr-1782	985	8	her	her	PRON
cblr-1782	985	9	transaction	transaction	NOUN
cblr-1782	985	10	with	with	ADP
cblr-1782	985	11	the	the	DET
cblr-1782	985	12	company	company	NOUN
cblr-1782	985	13	she	she	PRON
cblr-1782	985	14	’s	’s	AUX
cblr-1782	985	15	serving	serve	VERB
cblr-1782	985	16	is	be	AUX
cblr-1782	985	17	min	min	NOUN
cblr-1782	985	18	–	–	PUNCT
cblr-1782	985	19	final	final	ADJ
cblr-1782	985	20	no	no	NOUN
cblr-1782	985	21	.	.	PUNCT
cblr-1782	986	1	3:663	3:663	NUM
cblr-1782	986	2	]	]	X
cblr-1782	986	3	cooperative	cooperative	ADJ
cblr-1782	986	4	policing	policing	NOUN
cblr-1782	986	5	of	of	ADP
cblr-1782	986	6	rpts	rpt	NOUN
cblr-1782	986	7	737	737	NUM
cblr-1782	986	8	beneficial	beneficial	ADJ
cblr-1782	986	9	to	to	ADP
cblr-1782	986	10	the	the	DET
cblr-1782	986	11	company	company	NOUN
cblr-1782	986	12	,	,	PUNCT
cblr-1782	986	13	she	she	PRON
cblr-1782	986	14	might	might	AUX
cblr-1782	986	15	not	not	PART
cblr-1782	986	16	feel	feel	VERB
cblr-1782	986	17	comfortable	comfortable	ADJ
cblr-1782	986	18	disclosing	disclose	VERB
cblr-1782	986	19	her	her	PRON
cblr-1782	986	20	conflict	conflict	NOUN
cblr-1782	986	21	of	of	ADP
cblr-1782	986	22	interest	interest	NOUN
cblr-1782	986	23	and	and	CCONJ
cblr-1782	986	24	seeking	seek	VERB
cblr-1782	986	25	approval	approval	NOUN
cblr-1782	986	26	from	from	ADP
cblr-1782	986	27	the	the	DET
cblr-1782	986	28	directors	director	NOUN
cblr-1782	986	29	.	.	PUNCT
cblr-1782	987	1	to	to	PART
cblr-1782	987	2	avoid	avoid	VERB
cblr-1782	987	3	such	such	DET
cblr-1782	987	4	a	a	DET
cblr-1782	987	5	circumstance	circumstance	NOUN
cblr-1782	987	6	,	,	PUNCT
cblr-1782	987	7	she	she	PRON
cblr-1782	987	8	might	might	AUX
cblr-1782	987	9	choose	choose	VERB
cblr-1782	987	10	not	not	PART
cblr-1782	987	11	to	to	PART
cblr-1782	987	12	pursue	pursue	VERB
cblr-1782	987	13	the	the	DET
cblr-1782	987	14	transaction	transaction	NOUN
cblr-1782	987	15	.	.	PUNCT
cblr-1782	988	1	that	that	PRON
cblr-1782	988	2	is	be	AUX
cblr-1782	988	3	a	a	DET
cblr-1782	988	4	foreseeable	foreseeable	ADJ
cblr-1782	988	5	downside	downside	NOUN
cblr-1782	988	6	of	of	ADP
cblr-1782	988	7	inducing	induce	VERB
cblr-1782	988	8	more	more	ADJ
cblr-1782	988	9	disclosure	disclosure	NOUN
cblr-1782	988	10	,	,	PUNCT
cblr-1782	988	11	but	but	CCONJ
cblr-1782	988	12	it	it	PRON
cblr-1782	988	13	is	be	AUX
cblr-1782	988	14	likely	likely	ADJ
cblr-1782	988	15	to	to	PART
cblr-1782	988	16	be	be	AUX
cblr-1782	988	17	only	only	ADV
cblr-1782	988	18	temporary	temporary	ADJ
cblr-1782	988	19	.	.	PUNCT
cblr-1782	989	1	as	as	SCONJ
cblr-1782	989	2	disclosures	disclosure	NOUN
cblr-1782	989	3	accumulate	accumulate	VERB
cblr-1782	989	4	,	,	PUNCT
cblr-1782	989	5	the	the	DET
cblr-1782	989	6	legal	legal	ADJ
cblr-1782	989	7	cases	case	NOUN
cblr-1782	989	8	on	on	ADP
cblr-1782	989	9	related	related	ADJ
cblr-1782	989	10	party	party	NOUN
cblr-1782	989	11	transactions	transaction	NOUN
cblr-1782	989	12	would	would	AUX
cblr-1782	989	13	accumulate	accumulate	VERB
cblr-1782	989	14	accordingly	accordingly	ADV
cblr-1782	989	15	.	.	PUNCT
cblr-1782	990	1	if	if	SCONJ
cblr-1782	990	2	the	the	DET
cblr-1782	990	3	courts	court	NOUN
cblr-1782	990	4	,	,	PUNCT
cblr-1782	990	5	over	over	ADP
cblr-1782	990	6	time	time	NOUN
cblr-1782	990	7	,	,	PUNCT
cblr-1782	990	8	determine	determine	VERB
cblr-1782	990	9	that	that	SCONJ
cblr-1782	990	10	certain	certain	ADJ
cblr-1782	990	11	related	related	ADJ
cblr-1782	990	12	party	party	NOUN
cblr-1782	990	13	transactions	transaction	NOUN
cblr-1782	990	14	are	be	AUX
cblr-1782	990	15	beneficial	beneficial	ADJ
cblr-1782	990	16	to	to	ADP
cblr-1782	990	17	companies	company	NOUN
cblr-1782	990	18	depending	depend	VERB
cblr-1782	990	19	on	on	ADP
cblr-1782	990	20	their	their	PRON
cblr-1782	990	21	type	type	NOUN
cblr-1782	990	22	,	,	PUNCT
cblr-1782	990	23	size	size	NOUN
cblr-1782	990	24	,	,	PUNCT
cblr-1782	990	25	or	or	CCONJ
cblr-1782	990	26	interests	interest	NOUN
cblr-1782	990	27	to	to	ADP
cblr-1782	990	28	related	related	ADJ
cblr-1782	990	29	persons	person	NOUN
cblr-1782	990	30	,	,	PUNCT
cblr-1782	990	31	eventually	eventually	ADV
cblr-1782	990	32	the	the	DET
cblr-1782	990	33	accumulated	accumulate	VERB
cblr-1782	990	34	data	datum	NOUN
cblr-1782	990	35	would	would	AUX
cblr-1782	990	36	provide	provide	VERB
cblr-1782	990	37	better	well	ADJ
cblr-1782	990	38	guidance	guidance	NOUN
cblr-1782	990	39	on	on	ADP
cblr-1782	990	40	the	the	DET
cblr-1782	990	41	transactions	transaction	NOUN
cblr-1782	990	42	and	and	CCONJ
cblr-1782	990	43	their	their	PRON
cblr-1782	990	44	disclosure	disclosure	NOUN
cblr-1782	990	45	.	.	PUNCT
cblr-1782	991	1	furthermore	furthermore	ADV
cblr-1782	991	2	,	,	PUNCT
cblr-1782	991	3	if	if	SCONJ
cblr-1782	991	4	the	the	DET
cblr-1782	991	5	courts	court	NOUN
cblr-1782	991	6	continuously	continuously	ADV
cblr-1782	991	7	decide	decide	VERB
cblr-1782	991	8	that	that	SCONJ
cblr-1782	991	9	certain	certain	ADJ
cblr-1782	991	10	kinds	kind	NOUN
cblr-1782	991	11	of	of	ADP
cblr-1782	991	12	related	relate	VERB
cblr-1782	991	13	party	party	NOUN
cblr-1782	991	14	transactions	transaction	NOUN
cblr-1782	991	15	constitute	constitute	VERB
cblr-1782	991	16	a	a	DET
cblr-1782	991	17	breach	breach	NOUN
cblr-1782	991	18	of	of	ADP
cblr-1782	991	19	the	the	DET
cblr-1782	991	20	duty	duty	NOUN
cblr-1782	991	21	of	of	ADP
cblr-1782	991	22	loyalty	loyalty	NOUN
cblr-1782	991	23	,	,	PUNCT
cblr-1782	991	24	those	those	DET
cblr-1782	991	25	transactions	transaction	NOUN
cblr-1782	991	26	will	will	AUX
cblr-1782	991	27	signal	signal	VERB
cblr-1782	991	28	red	red	ADJ
cblr-1782	991	29	flags	flag	NOUN
cblr-1782	991	30	to	to	ADP
cblr-1782	991	31	shareholders	shareholder	NOUN
cblr-1782	991	32	and	and	CCONJ
cblr-1782	991	33	subsequently	subsequently	ADV
cblr-1782	991	34	deter	deter	VERB
cblr-1782	991	35	directors	director	NOUN
cblr-1782	991	36	from	from	ADP
cblr-1782	991	37	entering	enter	VERB
cblr-1782	991	38	into	into	ADP
cblr-1782	991	39	those	those	DET
cblr-1782	991	40	types	type	NOUN
cblr-1782	991	41	of	of	ADP
cblr-1782	991	42	transactions	transaction	NOUN
cblr-1782	991	43	.	.	PUNCT
cblr-1782	992	1	through	through	ADP
cblr-1782	992	2	this	this	DET
cblr-1782	992	3	process	process	NOUN
cblr-1782	992	4	,	,	PUNCT
cblr-1782	992	5	the	the	DET
cblr-1782	992	6	over	over	ADP
cblr-1782	992	7	-	-	PUNCT
cblr-1782	992	8	deterrence	deterrence	NOUN
cblr-1782	992	9	effect	effect	NOUN
cblr-1782	992	10	on	on	ADP
cblr-1782	992	11	beneficial	beneficial	ADJ
cblr-1782	992	12	transactions	transaction	NOUN
cblr-1782	992	13	will	will	AUX
cblr-1782	992	14	diminish	diminish	VERB
cblr-1782	992	15	as	as	SCONJ
cblr-1782	992	16	data	datum	NOUN
cblr-1782	992	17	accumulate	accumulate	VERB
cblr-1782	992	18	.	.	PUNCT
cblr-1782	993	1	d.	d.	PROPN
cblr-1782	993	2	implications	implication	NOUN
cblr-1782	993	3	for	for	ADP
cblr-1782	993	4	privately	privately	ADV
cblr-1782	993	5	held	hold	VERB
cblr-1782	993	6	corporations	corporation	NOUN
cblr-1782	993	7	since	since	SCONJ
cblr-1782	993	8	my	my	PRON
cblr-1782	993	9	proposal	proposal	NOUN
cblr-1782	993	10	is	be	AUX
cblr-1782	993	11	applicable	applicable	ADJ
cblr-1782	993	12	mainly	mainly	ADV
cblr-1782	993	13	to	to	PART
cblr-1782	993	14	publicly	publicly	ADV
cblr-1782	993	15	traded	trade	VERB
cblr-1782	993	16	companies	company	NOUN
cblr-1782	993	17	subject	subject	ADJ
cblr-1782	993	18	to	to	ADP
cblr-1782	993	19	sec	sec	PROPN
cblr-1782	993	20	disclosure	disclosure	NOUN
cblr-1782	993	21	obligations	obligation	NOUN
cblr-1782	993	22	,	,	PUNCT
cblr-1782	993	23	there	there	PRON
cblr-1782	993	24	might	might	AUX
cblr-1782	993	25	be	be	AUX
cblr-1782	993	26	concern	concern	NOUN
cblr-1782	993	27	over	over	ADP
cblr-1782	993	28	why	why	SCONJ
cblr-1782	993	29	state	state	NOUN
cblr-1782	993	30	courts	court	NOUN
cblr-1782	993	31	apply	apply	VERB
cblr-1782	993	32	one	one	NUM
cblr-1782	993	33	set	set	NOUN
cblr-1782	993	34	of	of	ADP
cblr-1782	993	35	standards	standard	NOUN
cblr-1782	993	36	to	to	PART
cblr-1782	993	37	publicly	publicly	ADV
cblr-1782	993	38	traded	trade	VERB
cblr-1782	993	39	companies	company	NOUN
cblr-1782	993	40	and	and	CCONJ
cblr-1782	993	41	a	a	DET
cblr-1782	993	42	different	different	ADJ
cblr-1782	993	43	set	set	NOUN
cblr-1782	993	44	to	to	ADP
cblr-1782	993	45	privately	privately	ADV
cblr-1782	993	46	held	hold	VERB
cblr-1782	993	47	companies	company	NOUN
cblr-1782	993	48	.	.	PUNCT
cblr-1782	994	1	state	state	NOUN
cblr-1782	994	2	corporate	corporate	ADJ
cblr-1782	994	3	laws	law	NOUN
cblr-1782	994	4	traditionally	traditionally	ADV
cblr-1782	994	5	have	have	AUX
cblr-1782	994	6	applied	apply	VERB
cblr-1782	994	7	fiduciary	fiduciary	ADJ
cblr-1782	994	8	duty	duty	NOUN
cblr-1782	994	9	standards	standard	NOUN
cblr-1782	994	10	equally	equally	ADV
cblr-1782	994	11	to	to	ADP
cblr-1782	994	12	directors	director	NOUN
cblr-1782	994	13	of	of	ADP
cblr-1782	994	14	publicly	publicly	ADV
cblr-1782	994	15	traded	trade	VERB
cblr-1782	994	16	and	and	CCONJ
cblr-1782	994	17	privately	privately	ADV
cblr-1782	994	18	held	hold	VERB
cblr-1782	994	19	companies	company	NOUN
cblr-1782	994	20	,	,	PUNCT
cblr-1782	994	21	and	and	CCONJ
cblr-1782	994	22	the	the	DET
cblr-1782	994	23	proposal	proposal	NOUN
cblr-1782	994	24	raises	raise	VERB
cblr-1782	994	25	a	a	DET
cblr-1782	994	26	question	question	NOUN
cblr-1782	994	27	of	of	ADP
cblr-1782	994	28	why	why	SCONJ
cblr-1782	994	29	directors	director	NOUN
cblr-1782	994	30	of	of	ADP
cblr-1782	994	31	companies	company	NOUN
cblr-1782	994	32	that	that	PRON
cblr-1782	994	33	must	must	AUX
cblr-1782	994	34	disclose	disclose	VERB
cblr-1782	994	35	under	under	ADP
cblr-1782	994	36	rule	rule	NOUN
cblr-1782	994	37	404(a	404(a	NOUN
cblr-1782	994	38	)	)	PUNCT
cblr-1782	994	39	should	should	AUX
cblr-1782	994	40	receive	receive	VERB
cblr-1782	994	41	any	any	PRON
cblr-1782	994	42	more	more	ADJ
cblr-1782	994	43	or	or	CCONJ
cblr-1782	994	44	less	less	ADJ
cblr-1782	994	45	protection	protection	NOUN
cblr-1782	994	46	than	than	ADP
cblr-1782	994	47	other	other	ADJ
cblr-1782	994	48	directors	director	NOUN
cblr-1782	994	49	.	.	PUNCT
cblr-1782	995	1	although	although	SCONJ
cblr-1782	995	2	most	most	ADJ
cblr-1782	995	3	privately	privately	ADV
cblr-1782	995	4	held	hold	VERB
cblr-1782	995	5	companies	company	NOUN
cblr-1782	995	6	are	be	AUX
cblr-1782	995	7	not	not	PART
cblr-1782	995	8	subject	subject	ADJ
cblr-1782	995	9	to	to	ADP
cblr-1782	995	10	sec	sec	PROPN
cblr-1782	995	11	regulation	regulation	NOUN
cblr-1782	995	12	and	and	CCONJ
cblr-1782	995	13	thus	thus	ADV
cblr-1782	995	14	lie	lie	VERB
cblr-1782	995	15	outside	outside	ADP
cblr-1782	995	16	the	the	DET
cblr-1782	995	17	scope	scope	NOUN
cblr-1782	995	18	of	of	ADP
cblr-1782	995	19	this	this	DET
cblr-1782	995	20	article	article	NOUN
cblr-1782	995	21	,	,	PUNCT
cblr-1782	995	22	my	my	PRON
cblr-1782	995	23	proposal	proposal	NOUN
cblr-1782	995	24	underlines	underline	VERB
cblr-1782	995	25	the	the	DET
cblr-1782	995	26	importance	importance	NOUN
cblr-1782	995	27	of	of	ADP
cblr-1782	995	28	disclosures	disclosure	NOUN
cblr-1782	995	29	to	to	ADP
cblr-1782	995	30	shareholders	shareholder	NOUN
cblr-1782	995	31	(	(	PUNCT
cblr-1782	995	32	external	external	ADJ
cblr-1782	995	33	disclosures	disclosure	NOUN
cblr-1782	995	34	)	)	PUNCT
cblr-1782	995	35	even	even	ADV
cblr-1782	995	36	for	for	ADP
cblr-1782	995	37	privately	privately	ADV
cblr-1782	995	38	held	hold	VERB
cblr-1782	995	39	companies	company	NOUN
cblr-1782	995	40	.	.	PUNCT
cblr-1782	996	1	the	the	DET
cblr-1782	996	2	key	key	ADJ
cblr-1782	996	3	implication	implication	NOUN
cblr-1782	996	4	of	of	ADP
cblr-1782	996	5	this	this	DET
cblr-1782	996	6	proposal	proposal	NOUN
cblr-1782	996	7	is	be	AUX
cblr-1782	996	8	not	not	PART
cblr-1782	996	9	disclosure	disclosure	NOUN
cblr-1782	996	10	to	to	ADP
cblr-1782	996	11	the	the	DET
cblr-1782	996	12	sec	sec	PROPN
cblr-1782	996	13	,	,	PUNCT
cblr-1782	996	14	but	but	CCONJ
cblr-1782	996	15	extended	extended	ADJ
cblr-1782	996	16	disclosure	disclosure	NOUN
cblr-1782	996	17	to	to	ADP
cblr-1782	996	18	shareholders	shareholder	NOUN
cblr-1782	996	19	of	of	ADP
cblr-1782	996	20	privately	privately	ADV
cblr-1782	996	21	held	hold	VERB
cblr-1782	996	22	companies	company	NOUN
cblr-1782	996	23	.	.	PUNCT
cblr-1782	997	1	while	while	SCONJ
cblr-1782	997	2	most	most	ADJ
cblr-1782	997	3	states	state	NOUN
cblr-1782	997	4	’	'	PUNCT
cblr-1782	997	5	safe	safe	ADJ
cblr-1782	997	6	harbor	harbor	NOUN
cblr-1782	997	7	provisions	provision	NOUN
cblr-1782	997	8	have	have	VERB
cblr-1782	997	9	a	a	DET
cblr-1782	997	10	prong	prong	NOUN
cblr-1782	997	11	of	of	ADP
cblr-1782	997	12	shareholder	shareholder	NOUN
cblr-1782	997	13	approval	approval	NOUN
cblr-1782	997	14	,	,	PUNCT
cblr-1782	997	15	min	min	NOUN
cblr-1782	997	16	–	–	PUNCT
cblr-1782	997	17	final	final	ADJ
cblr-1782	997	18	738	738	NUM
cblr-1782	997	19	columbia	columbia	PROPN
cblr-1782	997	20	business	business	NOUN
cblr-1782	997	21	law	law	NOUN
cblr-1782	997	22	review	review	NOUN
cblr-1782	997	23	[	[	X
cblr-1782	997	24	vol	vol	NOUN
cblr-1782	997	25	.	.	PUNCT
cblr-1782	997	26	2014	2014	NUM
cblr-1782	997	27	it	it	PRON
cblr-1782	997	28	is	be	AUX
cblr-1782	997	29	not	not	PART
cblr-1782	997	30	used	use	VERB
cblr-1782	997	31	very	very	ADV
cblr-1782	997	32	often	often	ADV
cblr-1782	997	33	.	.	PUNCT
cblr-1782	998	1	in	in	ADP
cblr-1782	998	2	most	most	ADJ
cblr-1782	998	3	cases	case	NOUN
cblr-1782	998	4	,	,	PUNCT
cblr-1782	998	5	companies	company	NOUN
cblr-1782	998	6	get	get	VERB
cblr-1782	998	7	directors	director	NOUN
cblr-1782	998	8	’	'	PUNCT
cblr-1782	998	9	approval	approval	NOUN
cblr-1782	998	10	to	to	PART
cblr-1782	998	11	satisfy	satisfy	VERB
cblr-1782	998	12	the	the	DET
cblr-1782	998	13	safe	safe	ADJ
cblr-1782	998	14	harbor	harbor	NOUN
cblr-1782	998	15	provisions	provision	NOUN
cblr-1782	998	16	.	.	PUNCT
cblr-1782	999	1	thus	thus	ADV
cblr-1782	999	2	,	,	PUNCT
cblr-1782	999	3	the	the	DET
cblr-1782	999	4	implication	implication	NOUN
cblr-1782	999	5	of	of	ADP
cblr-1782	999	6	my	my	PRON
cblr-1782	999	7	proposal	proposal	NOUN
cblr-1782	999	8	to	to	PART
cblr-1782	999	9	privately	privately	ADV
cblr-1782	999	10	-	-	PUNCT
cblr-1782	999	11	held	hold	VERB
cblr-1782	999	12	companies	company	NOUN
cblr-1782	999	13	is	be	AUX
cblr-1782	999	14	to	to	PART
cblr-1782	999	15	encourage	encourage	VERB
cblr-1782	999	16	disclosures	disclosure	NOUN
cblr-1782	999	17	to	to	ADP
cblr-1782	999	18	shareholders	shareholder	NOUN
cblr-1782	999	19	as	as	SCONJ
cblr-1782	999	20	follows	follow	VERB
cblr-1782	999	21	:	:	PUNCT
cblr-1782	999	22	when	when	SCONJ
cblr-1782	999	23	a	a	DET
cblr-1782	999	24	related	related	ADJ
cblr-1782	999	25	party	party	NOUN
cblr-1782	999	26	transaction	transaction	NOUN
cblr-1782	999	27	is	be	AUX
cblr-1782	999	28	disclosed	disclose	VERB
cblr-1782	999	29	to	to	ADP
cblr-1782	999	30	shareholders	shareholder	NOUN
cblr-1782	999	31	in	in	ADP
cblr-1782	999	32	addition	addition	NOUN
cblr-1782	999	33	to	to	ADP
cblr-1782	999	34	approving	approve	VERB
cblr-1782	999	35	directors	director	NOUN
cblr-1782	999	36	,	,	PUNCT
cblr-1782	999	37	the	the	DET
cblr-1782	999	38	court	court	NOUN
cblr-1782	999	39	should	should	AUX
cblr-1782	999	40	take	take	VERB
cblr-1782	999	41	it	it	PRON
cblr-1782	999	42	as	as	ADP
cblr-1782	999	43	a	a	DET
cblr-1782	999	44	strong	strong	ADJ
cblr-1782	999	45	signal	signal	NOUN
cblr-1782	999	46	of	of	ADP
cblr-1782	999	47	the	the	DET
cblr-1782	999	48	fairness	fairness	NOUN
cblr-1782	999	49	of	of	ADP
cblr-1782	999	50	transaction	transaction	NOUN
cblr-1782	999	51	when	when	SCONJ
cblr-1782	999	52	applying	apply	VERB
cblr-1782	999	53	a	a	DET
cblr-1782	999	54	business	business	NOUN
cblr-1782	999	55	judgment	judgment	NOUN
cblr-1782	999	56	rule	rule	NOUN
cblr-1782	999	57	.	.	PUNCT
cblr-1782	1000	1	this	this	PRON
cblr-1782	1000	2	would	would	AUX
cblr-1782	1000	3	encourage	encourage	VERB
cblr-1782	1000	4	external	external	ADJ
cblr-1782	1000	5	disclosures	disclosure	NOUN
cblr-1782	1000	6	in	in	ADP
cblr-1782	1000	7	privately	privately	ADV
cblr-1782	1000	8	held	hold	VERB
cblr-1782	1000	9	companies	company	NOUN
cblr-1782	1000	10	where	where	SCONJ
cblr-1782	1000	11	stealthy	stealthy	ADJ
cblr-1782	1000	12	conflict	conflict	NOUN
cblr-1782	1000	13	of	of	ADP
cblr-1782	1000	14	interest	interest	NOUN
cblr-1782	1000	15	transactions	transaction	NOUN
cblr-1782	1000	16	have	have	AUX
cblr-1782	1000	17	been	be	AUX
cblr-1782	1000	18	troublesome	troublesome	ADJ
cblr-1782	1000	19	for	for	ADP
cblr-1782	1000	20	a	a	DET
cblr-1782	1000	21	long	long	ADJ
cblr-1782	1000	22	time	time	NOUN
cblr-1782	1000	23	.	.	PUNCT
cblr-1782	1001	1	v.	v.	ADP
cblr-1782	1001	2	conclusion	conclusion	NOUN
cblr-1782	1001	3	related	relate	VERB
cblr-1782	1001	4	party	party	NOUN
cblr-1782	1001	5	transactions	transaction	NOUN
cblr-1782	1001	6	between	between	ADP
cblr-1782	1001	7	a	a	DET
cblr-1782	1001	8	corporation	corporation	NOUN
cblr-1782	1001	9	and	and	CCONJ
cblr-1782	1001	10	its	its	PRON
cblr-1782	1001	11	officers	officer	NOUN
cblr-1782	1001	12	or	or	CCONJ
cblr-1782	1001	13	directors	director	NOUN
cblr-1782	1001	14	raise	raise	VERB
cblr-1782	1001	15	some	some	DET
cblr-1782	1001	16	important	important	ADJ
cblr-1782	1001	17	corporate	corporate	ADJ
cblr-1782	1001	18	governance	governance	NOUN
cblr-1782	1001	19	questions	question	NOUN
cblr-1782	1001	20	.	.	PUNCT
cblr-1782	1002	1	traditionally	traditionally	ADV
cblr-1782	1002	2	such	such	ADJ
cblr-1782	1002	3	transactions	transaction	NOUN
cblr-1782	1002	4	were	be	AUX
cblr-1782	1002	5	deemed	deem	VERB
cblr-1782	1002	6	per	per	ADP
cblr-1782	1002	7	se	se	X
cblr-1782	1002	8	voidable	voidable	ADJ
cblr-1782	1002	9	,	,	PUNCT
cblr-1782	1002	10	but	but	CCONJ
cblr-1782	1002	11	the	the	DET
cblr-1782	1002	12	current	current	ADJ
cblr-1782	1002	13	regulatory	regulatory	ADJ
cblr-1782	1002	14	regime	regime	NOUN
cblr-1782	1002	15	,	,	PUNCT
cblr-1782	1002	16	consisting	consist	VERB
cblr-1782	1002	17	of	of	ADP
cblr-1782	1002	18	corporate	corporate	ADJ
cblr-1782	1002	19	laws	law	NOUN
cblr-1782	1002	20	and	and	CCONJ
cblr-1782	1002	21	securities	security	NOUN
cblr-1782	1002	22	regulations	regulation	NOUN
cblr-1782	1002	23	,	,	PUNCT
cblr-1782	1002	24	attempts	attempt	VERB
cblr-1782	1002	25	to	to	PART
cblr-1782	1002	26	allow	allow	VERB
cblr-1782	1002	27	beneficial	beneficial	ADJ
cblr-1782	1002	28	transactions	transaction	NOUN
cblr-1782	1002	29	while	while	SCONJ
cblr-1782	1002	30	preventing	prevent	VERB
cblr-1782	1002	31	harmful	harmful	ADJ
cblr-1782	1002	32	ones	one	NOUN
cblr-1782	1002	33	.	.	PUNCT
cblr-1782	1003	1	this	this	DET
cblr-1782	1003	2	article	article	NOUN
cblr-1782	1003	3	identifies	identify	VERB
cblr-1782	1003	4	two	two	NUM
cblr-1782	1003	5	main	main	ADJ
cblr-1782	1003	6	problems	problem	NOUN
cblr-1782	1003	7	with	with	ADP
cblr-1782	1003	8	the	the	DET
cblr-1782	1003	9	current	current	ADJ
cblr-1782	1003	10	regime	regime	NOUN
cblr-1782	1003	11	.	.	PUNCT
cblr-1782	1004	1	on	on	ADP
cblr-1782	1004	2	the	the	DET
cblr-1782	1004	3	one	one	NUM
cblr-1782	1004	4	hand	hand	NOUN
cblr-1782	1004	5	,	,	PUNCT
cblr-1782	1004	6	state	state	NOUN
cblr-1782	1004	7	corporate	corporate	ADJ
cblr-1782	1004	8	law	law	NOUN
cblr-1782	1004	9	litigation	litigation	NOUN
cblr-1782	1004	10	suffers	suffer	VERB
cblr-1782	1004	11	from	from	ADP
cblr-1782	1004	12	uncertainty	uncertainty	NOUN
cblr-1782	1004	13	surrounding	surround	VERB
cblr-1782	1004	14	the	the	DET
cblr-1782	1004	15	applicable	applicable	ADJ
cblr-1782	1004	16	standard	standard	NOUN
cblr-1782	1004	17	of	of	ADP
cblr-1782	1004	18	review	review	NOUN
cblr-1782	1004	19	.	.	PUNCT
cblr-1782	1005	1	on	on	ADP
cblr-1782	1005	2	the	the	DET
cblr-1782	1005	3	other	other	ADJ
cblr-1782	1005	4	hand	hand	NOUN
cblr-1782	1005	5	,	,	PUNCT
cblr-1782	1005	6	the	the	DET
cblr-1782	1005	7	reliability	reliability	NOUN
cblr-1782	1005	8	of	of	ADP
cblr-1782	1005	9	disclosures	disclosure	NOUN
cblr-1782	1005	10	under	under	ADP
cblr-1782	1005	11	the	the	DET
cblr-1782	1005	12	federal	federal	ADJ
cblr-1782	1005	13	securities	security	NOUN
cblr-1782	1005	14	regulations	regulation	NOUN
cblr-1782	1005	15	is	be	AUX
cblr-1782	1005	16	questionable	questionable	ADJ
cblr-1782	1005	17	due	due	ADJ
cblr-1782	1005	18	to	to	ADP
cblr-1782	1005	19	companies	company	NOUN
cblr-1782	1005	20	’	'	PUNCT
cblr-1782	1005	21	strategic	strategic	ADJ
cblr-1782	1005	22	and	and	CCONJ
cblr-1782	1005	23	inconsistent	inconsistent	ADJ
cblr-1782	1005	24	disclosure	disclosure	NOUN
cblr-1782	1005	25	behavior	behavior	NOUN
cblr-1782	1005	26	.	.	PUNCT
cblr-1782	1006	1	particularly	particularly	ADV
cblr-1782	1006	2	with	with	ADP
cblr-1782	1006	3	respect	respect	NOUN
cblr-1782	1006	4	to	to	ADP
cblr-1782	1006	5	the	the	DET
cblr-1782	1006	6	latter	latter	ADJ
cblr-1782	1006	7	,	,	PUNCT
cblr-1782	1006	8	this	this	DET
cblr-1782	1006	9	article	article	NOUN
cblr-1782	1006	10	has	have	AUX
cblr-1782	1006	11	presented	present	VERB
cblr-1782	1006	12	an	an	DET
cblr-1782	1006	13	analysis	analysis	NOUN
cblr-1782	1006	14	of	of	ADP
cblr-1782	1006	15	manually	manually	ADV
cblr-1782	1006	16	collected	collect	VERB
cblr-1782	1006	17	and	and	CCONJ
cblr-1782	1006	18	coded	code	VERB
cblr-1782	1006	19	data	datum	NOUN
cblr-1782	1006	20	on	on	ADP
cblr-1782	1006	21	actual	actual	ADJ
cblr-1782	1006	22	disclosures	disclosure	NOUN
cblr-1782	1006	23	by	by	ADP
cblr-1782	1006	24	large	large	ADJ
cblr-1782	1006	25	,	,	PUNCT
cblr-1782	1006	26	publicly	publicly	ADV
cblr-1782	1006	27	traded	trade	VERB
cblr-1782	1006	28	u.s	u.s	PROPN
cblr-1782	1006	29	.	.	PROPN
cblr-1782	1006	30	corporations	corporation	NOUN
cblr-1782	1006	31	.	.	PUNCT
cblr-1782	1007	1	the	the	DET
cblr-1782	1007	2	article	article	NOUN
cblr-1782	1007	3	has	have	AUX
cblr-1782	1007	4	proposed	propose	VERB
cblr-1782	1007	5	that	that	SCONJ
cblr-1782	1007	6	one	one	NUM
cblr-1782	1007	7	possible	possible	ADJ
cblr-1782	1007	8	way	way	NOUN
cblr-1782	1007	9	of	of	ADP
cblr-1782	1007	10	improving	improve	VERB
cblr-1782	1007	11	the	the	DET
cblr-1782	1007	12	current	current	ADJ
cblr-1782	1007	13	regime	regime	NOUN
cblr-1782	1007	14	is	be	AUX
cblr-1782	1007	15	to	to	PART
cblr-1782	1007	16	link	link	VERB
cblr-1782	1007	17	disclosure	disclosure	NOUN
cblr-1782	1007	18	with	with	ADP
cblr-1782	1007	19	the	the	DET
cblr-1782	1007	20	standard	standard	NOUN
cblr-1782	1007	21	of	of	ADP
cblr-1782	1007	22	review	review	NOUN
cblr-1782	1007	23	problem	problem	NOUN
cblr-1782	1007	24	:	:	PUNCT
cblr-1782	1007	25	granting	grant	VERB
cblr-1782	1007	26	business	business	NOUN
cblr-1782	1007	27	judgment	judgment	NOUN
cblr-1782	1007	28	rule	rule	NOUN
cblr-1782	1007	29	protection	protection	NOUN
cblr-1782	1007	30	for	for	ADP
cblr-1782	1007	31	related	related	ADJ
cblr-1782	1007	32	party	party	NOUN
cblr-1782	1007	33	transactions	transaction	NOUN
cblr-1782	1007	34	that	that	PRON
cblr-1782	1007	35	satisfy	satisfy	VERB
cblr-1782	1007	36	both	both	DET
cblr-1782	1007	37	disinterested	disinterested	ADJ
cblr-1782	1007	38	directors	director	NOUN
cblr-1782	1007	39	’	'	PUNCT
cblr-1782	1007	40	approval	approval	NOUN
cblr-1782	1007	41	and	and	CCONJ
cblr-1782	1007	42	disclosure	disclosure	NOUN
cblr-1782	1007	43	to	to	ADP
cblr-1782	1007	44	shareholders	shareholder	NOUN
cblr-1782	1007	45	.	.	PUNCT
cblr-1782	1008	1	implementing	implement	VERB
cblr-1782	1008	2	the	the	DET
cblr-1782	1008	3	proposal	proposal	NOUN
cblr-1782	1008	4	can	can	AUX
cblr-1782	1008	5	lead	lead	VERB
cblr-1782	1008	6	to	to	ADP
cblr-1782	1008	7	(	(	PUNCT
cblr-1782	1008	8	1	1	NUM
cblr-1782	1008	9	)	)	PUNCT
cblr-1782	1008	10	reduction	reduction	NOUN
cblr-1782	1008	11	of	of	ADP
cblr-1782	1008	12	litigation	litigation	NOUN
cblr-1782	1008	13	uncertainty	uncertainty	NOUN
cblr-1782	1008	14	;	;	PUNCT
cblr-1782	1008	15	(	(	PUNCT
cblr-1782	1008	16	2	2	X
cblr-1782	1008	17	)	)	PUNCT
cblr-1782	1008	18	better	well	ADJ
cblr-1782	1008	19	incentives	incentive	NOUN
cblr-1782	1008	20	for	for	ADP
cblr-1782	1008	21	disclosure	disclosure	NOUN
cblr-1782	1008	22	;	;	PUNCT
cblr-1782	1008	23	and	and	CCONJ
cblr-1782	1008	24	(	(	PUNCT
cblr-1782	1008	25	3	3	X
cblr-1782	1008	26	)	)	PUNCT
cblr-1782	1008	27	better	well	ADJ
cblr-1782	1008	28	aggregation	aggregation	NOUN
cblr-1782	1008	29	of	of	ADP
cblr-1782	1008	30	data	datum	NOUN
cblr-1782	1008	31	over	over	ADP
cblr-1782	1008	32	time	time	NOUN
cblr-1782	1008	33	and	and	CCONJ
cblr-1782	1008	34	better	well	ADJ
cblr-1782	1008	35	guidance	guidance	NOUN
cblr-1782	1008	36	for	for	ADP
cblr-1782	1008	37	related	related	ADJ
cblr-1782	1008	38	party	party	NOUN
cblr-1782	1008	39	transactions	transaction	NOUN
cblr-1782	1008	40	.	.	PUNCT
cblr-1782	1009	1	min	min	NOUN
cblr-1782	1009	2	–	–	PUNCT
cblr-1782	1009	3	final	final	ADJ
cblr-1782	1009	4	no	no	NOUN
cblr-1782	1009	5	.	.	PUNCT
cblr-1782	1010	1	3:663	3:663	NUM
cblr-1782	1010	2	]	]	X
cblr-1782	1010	3	cooperative	cooperative	ADJ
cblr-1782	1010	4	policing	policing	NOUN
cblr-1782	1010	5	of	of	ADP
cblr-1782	1010	6	rpts	rpt	NOUN
cblr-1782	1010	7	739	739	NUM
cblr-1782	1010	8	appendix	appendix	NOUN
cblr-1782	1010	9	figure	figure	NOUN
cblr-1782	1010	10	a	a	DET
cblr-1782	1010	11	:	:	PUNCT
cblr-1782	1010	12	total	total	ADJ
cblr-1782	1010	13	number	number	NOUN
cblr-1782	1010	14	of	of	ADP
cblr-1782	1010	15	disclosures	disclosure	NOUN
cblr-1782	1010	16	of	of	ADP
cblr-1782	1010	17	related	related	ADJ
cblr-1782	1010	18	party	party	NOUN
cblr-1782	1010	19	transactions	transaction	NOUN
cblr-1782	1010	20	min	min	NOUN
cblr-1782	1010	21	–	–	PUNCT
cblr-1782	1010	22	final	final	ADJ
cblr-1782	1010	23	740	740	NUM
cblr-1782	1010	24	columbia	columbia	PROPN
cblr-1782	1010	25	business	business	NOUN
cblr-1782	1010	26	law	law	PROPN
cblr-1782	1010	27	review	review	NOUN
cblr-1782	1011	1	[	[	X
cblr-1782	1011	2	vol	vol	NOUN
cblr-1782	1011	3	.	.	NOUN
cblr-1782	1011	4	2014	2014	NUM
cblr-1782	1011	5	table	table	NOUN
cblr-1782	1011	6	a	a	DET
cblr-1782	1011	7	:	:	PUNCT
cblr-1782	1011	8	types	type	NOUN
cblr-1782	1011	9	of	of	ADP
cblr-1782	1011	10	related	related	ADJ
cblr-1782	1011	11	party	party	NOUN
cblr-1782	1011	12	transaction	transaction	NOUN
cblr-1782	1011	13	disclosures	disclosure	VERB
cblr-1782	1011	14	category	category	NOUN
cblr-1782	1011	15	of	of	ADP
cblr-1782	1011	16	transaction	transaction	NOUN
cblr-1782	1011	17	item	item	NOUN
cblr-1782	1011	18	407(a)(3	407(a)(3	NOUN
cblr-1782	1011	19	)	)	PUNCT
cblr-1782	1011	20	(	(	PUNCT
cblr-1782	1011	21	di	di	NOUN
cblr-1782	1011	22	)	)	PUNCT
cblr-1782	1011	23	item	item	NOUN
cblr-1782	1011	24	404(a	404(a	PROPN
cblr-1782	1011	25	)	)	PUNCT
cblr-1782	1011	26	(	(	PUNCT
cblr-1782	1011	27	rpt	rpt	NOUN
cblr-1782	1011	28	)	)	PUNCT
cblr-1782	1011	29	total	total	NOUN
cblr-1782	1011	30	transactions	transaction	NOUN
cblr-1782	1011	31	%	%	NOUN
cblr-1782	1011	32	of	of	ADP
cblr-1782	1011	33	total	total	ADJ
cblr-1782	1011	34	transactions	transaction	NOUN
cblr-1782	1011	35	transactions	transaction	NOUN
cblr-1782	1011	36	with	with	ADP
cblr-1782	1011	37	directors	director	NOUN
cblr-1782	1011	38	and	and	CCONJ
cblr-1782	1011	39	executives	executive	NOUN
cblr-1782	1011	40	or	or	CCONJ
cblr-1782	1011	41	their	their	PRON
cblr-1782	1011	42	immediate	immediate	ADJ
cblr-1782	1011	43	family	family	NOUN
cblr-1782	1011	44	sales	sale	NOUN
cblr-1782	1011	45	&	&	CCONJ
cblr-1782	1011	46	purchases	purchase	NOUN
cblr-1782	1011	47	of	of	ADP
cblr-1782	1011	48	goods	good	NOUN
cblr-1782	1011	49	106	106	NUM
cblr-1782	1011	50	21	21	NUM
cblr-1782	1011	51	127	127	NUM
cblr-1782	1011	52	30.8	30.8	NUM
cblr-1782	1011	53	%	%	NOUN
cblr-1782	1011	54	charitable	charitable	ADJ
cblr-1782	1011	55	activities	activity	NOUN
cblr-1782	1011	56	57	57	NUM
cblr-1782	1011	57	3	3	NUM
cblr-1782	1011	58	60	60	NUM
cblr-1782	1011	59	14.5	14.5	NUM
cblr-1782	1011	60	%	%	NOUN
cblr-1782	1011	61	family	family	NOUN
cblr-1782	1011	62	hiring	hire	VERB
cblr-1782	1011	63	6	6	NUM
cblr-1782	1011	64	39	39	NUM
cblr-1782	1011	65	45	45	NUM
cblr-1782	1011	66	10.9	10.9	NUM
cblr-1782	1011	67	%	%	NOUN
cblr-1782	1011	68	loans	loan	NOUN
cblr-1782	1011	69	/	/	SYM
cblr-1782	1011	70	credit	credit	NOUN
cblr-1782	1011	71	facility	facility	NOUN
cblr-1782	1011	72	20	20	NUM
cblr-1782	1011	73	3	3	NUM
cblr-1782	1011	74	23	23	NUM
cblr-1782	1011	75	5.6	5.6	NUM
cblr-1782	1011	76	%	%	NOUN
cblr-1782	1011	77	employee	employee	NOUN
cblr-1782	1011	78	investment	investment	NOUN
cblr-1782	1011	79	opportunities	opportunity	NOUN
cblr-1782	1011	80	0	0	NUM
cblr-1782	1011	81	21	21	NUM
cblr-1782	1011	82	21	21	NUM
cblr-1782	1011	83	5.1	5.1	NUM
cblr-1782	1011	84	%	%	NOUN
cblr-1782	1011	85	unidentified	unidentified	ADJ
cblr-1782	1011	86	transactions	transaction	NOUN
cblr-1782	1011	87	13	13	NUM
cblr-1782	1011	88	4	4	NUM
cblr-1782	1011	89	17	17	NUM
cblr-1782	1011	90	4.1	4.1	NUM
cblr-1782	1011	91	%	%	NOUN
cblr-1782	1011	92	educational	educational	ADJ
cblr-1782	1011	93	grants	grant	NOUN
cblr-1782	1011	94	/	/	SYM
cblr-1782	1011	95	fellowships/	fellowships/	PROPN
cblr-1782	1011	96	tuition	tuition	NOUN
cblr-1782	1011	97	14	14	NUM
cblr-1782	1011	98	1	1	NUM
cblr-1782	1011	99	15	15	NUM
cblr-1782	1011	100	3.6	3.6	NUM
cblr-1782	1011	101	%	%	NOUN
cblr-1782	1011	102	credit	credit	NOUN
cblr-1782	1011	103	cards	card	NOUN
cblr-1782	1011	104	9	9	NUM
cblr-1782	1011	105	0	0	NUM
cblr-1782	1011	106	9	9	NUM
cblr-1782	1011	107	2.2	2.2	NUM
cblr-1782	1011	108	%	%	NOUN
cblr-1782	1011	109	law	law	NOUN
cblr-1782	1011	110	firm	firm	NOUN
cblr-1782	1011	111	affiliations	affiliation	NOUN
cblr-1782	1011	112	5	5	NUM
cblr-1782	1011	113	3	3	NUM
cblr-1782	1011	114	8	8	NUM
cblr-1782	1011	115	1.9	1.9	NUM
cblr-1782	1011	116	%	%	NOUN
cblr-1782	1011	117	consulting	consulting	NOUN
cblr-1782	1011	118	/	/	SYM
cblr-1782	1011	119	advisory	advisory	ADJ
cblr-1782	1011	120	services	service	NOUN
cblr-1782	1011	121	2	2	NUM
cblr-1782	1011	122	6	6	NUM
cblr-1782	1011	123	8	8	NUM
cblr-1782	1011	124	1.9	1.9	NUM
cblr-1782	1011	125	%	%	NOUN
cblr-1782	1011	126	mergers	merger	NOUN
cblr-1782	1011	127	&	&	CCONJ
cblr-1782	1011	128	acquisitions	acquisition	NOUN
cblr-1782	1011	129	1	1	NUM
cblr-1782	1011	130	6	6	NUM
cblr-1782	1011	131	7	7	NUM
cblr-1782	1011	132	1.7	1.7	NUM
cblr-1782	1011	133	%	%	NOUN
cblr-1782	1011	134	real	real	ADJ
cblr-1782	1011	135	estate	estate	NOUN
cblr-1782	1011	136	leases	lease	VERB
cblr-1782	1011	137	1	1	NUM
cblr-1782	1011	138	4	4	NUM
cblr-1782	1011	139	5	5	NUM
cblr-1782	1011	140	1.2	1.2	NUM
cblr-1782	1011	141	%	%	NOUN
cblr-1782	1011	142	planes	plane	NOUN
cblr-1782	1011	143	0	0	NUM
cblr-1782	1011	144	5	5	NUM
cblr-1782	1011	145	5	5	NUM
cblr-1782	1011	146	1.2	1.2	NUM
cblr-1782	1011	147	%	%	NOUN
cblr-1782	1011	148	joint	joint	ADJ
cblr-1782	1011	149	ventures	venture	NOUN
cblr-1782	1011	150	2	2	NUM
cblr-1782	1011	151	2	2	NUM
cblr-1782	1011	152	4	4	NUM
cblr-1782	1011	153	1.0	1.0	NUM
cblr-1782	1011	154	%	%	NOUN
cblr-1782	1011	155	employee	employee	NOUN
cblr-1782	1011	156	benefit	benefit	NOUN
cblr-1782	1011	157	plans	plan	VERB
cblr-1782	1011	158	4	4	NUM
cblr-1782	1011	159	0	0	NUM
cblr-1782	1011	160	4	4	NUM
cblr-1782	1011	161	1.0	1.0	NUM
cblr-1782	1011	162	%	%	NOUN
cblr-1782	1011	163	security	security	NOUN
cblr-1782	1011	164	costs	cost	VERB
cblr-1782	1011	165	1	1	NUM
cblr-1782	1011	166	2	2	NUM
cblr-1782	1011	167	3	3	NUM
cblr-1782	1011	168	0.7	0.7	NUM
cblr-1782	1011	169	%	%	NOUN
cblr-1782	1011	170	conference	conference	NOUN
cblr-1782	1011	171	exhibit	exhibit	NOUN
cblr-1782	1011	172	fees	fee	NOUN
cblr-1782	1011	173	2	2	NUM
cblr-1782	1011	174	1	1	NUM
cblr-1782	1011	175	3	3	NUM
cblr-1782	1011	176	0.7	0.7	NUM
cblr-1782	1011	177	%	%	NOUN
cblr-1782	1011	178	min	min	NOUN
cblr-1782	1011	179	–	–	PUNCT
cblr-1782	1011	180	final	final	ADJ
cblr-1782	1011	181	no	no	NOUN
cblr-1782	1011	182	.	.	PUNCT
cblr-1782	1012	1	3:663	3:663	NUM
cblr-1782	1012	2	]	]	X
cblr-1782	1012	3	cooperative	cooperative	ADJ
cblr-1782	1012	4	policing	policing	NOUN
cblr-1782	1012	5	of	of	ADP
cblr-1782	1012	6	rpts	rpt	NOUN
cblr-1782	1012	7	741	741	NUM
cblr-1782	1012	8	table	table	NOUN
cblr-1782	1012	9	a	a	DET
cblr-1782	1012	10	:	:	PUNCT
cblr-1782	1012	11	types	type	NOUN
cblr-1782	1012	12	of	of	ADP
cblr-1782	1012	13	related	related	ADJ
cblr-1782	1012	14	party	party	NOUN
cblr-1782	1012	15	transaction	transaction	NOUN
cblr-1782	1012	16	disclosures	disclosure	NOUN
cblr-1782	1012	17	(	(	PUNCT
cblr-1782	1012	18	cont	cont	NOUN
cblr-1782	1012	19	.	.	PUNCT
cblr-1782	1012	20	)	)	PUNCT
cblr-1782	1013	1	category	category	NOUN
cblr-1782	1013	2	of	of	ADP
cblr-1782	1013	3	transaction	transaction	NOUN
cblr-1782	1013	4	item	item	NOUN
cblr-1782	1013	5	407(a)(3	407(a)(3	NOUN
cblr-1782	1013	6	)	)	PUNCT
cblr-1782	1013	7	(	(	PUNCT
cblr-1782	1013	8	di	di	NOUN
cblr-1782	1013	9	)	)	PUNCT
cblr-1782	1013	10	item	item	NOUN
cblr-1782	1013	11	404(a	404(a	PROPN
cblr-1782	1013	12	)	)	PUNCT
cblr-1782	1013	13	(	(	PUNCT
cblr-1782	1013	14	rpt	rpt	NOUN
cblr-1782	1013	15	)	)	PUNCT
cblr-1782	1013	16	total	total	NOUN
cblr-1782	1013	17	transactions	transaction	NOUN
cblr-1782	1013	18	%	%	NOUN
cblr-1782	1013	19	of	of	ADP
cblr-1782	1013	20	total	total	ADJ
cblr-1782	1013	21	transactions	transaction	NOUN
cblr-1782	1013	22	purchase	purchase	NOUN
cblr-1782	1013	23	of	of	ADP
cblr-1782	1013	24	company	company	NOUN
cblr-1782	1013	25	investment	investment	NOUN
cblr-1782	1013	26	notes	note	VERB
cblr-1782	1013	27	2	2	NUM
cblr-1782	1013	28	0	0	NUM
cblr-1782	1013	29	2	2	NUM
cblr-1782	1013	30	0.5	0.5	NUM
cblr-1782	1013	31	%	%	NOUN
cblr-1782	1013	32	naming	naming	NOUN
cblr-1782	1013	33	&	&	CCONJ
cblr-1782	1013	34	licensing	licensing	NOUN
cblr-1782	1013	35	fees	fee	NOUN
cblr-1782	1013	36	0	0	NUM
cblr-1782	1013	37	2	2	NUM
cblr-1782	1013	38	2	2	NUM
cblr-1782	1013	39	0.5	0.5	NUM
cblr-1782	1013	40	%	%	NOUN
cblr-1782	1013	41	fund	fund	NOUN
cblr-1782	1013	42	investments	investment	NOUN
cblr-1782	1013	43	2	2	NUM
cblr-1782	1013	44	0	0	NUM
cblr-1782	1013	45	2	2	NUM
cblr-1782	1013	46	0.5	0.5	NUM
cblr-1782	1013	47	%	%	NOUN
cblr-1782	1013	48	prior	prior	ADJ
cblr-1782	1013	49	employment	employment	NOUN
cblr-1782	1013	50	of	of	ADP
cblr-1782	1013	51	directors	director	NOUN
cblr-1782	1013	52	2	2	NUM
cblr-1782	1013	53	0	0	NUM
cblr-1782	1013	54	2	2	NUM
cblr-1782	1013	55	0.5	0.5	NUM
cblr-1782	1013	56	%	%	NOUN
cblr-1782	1013	57	research	research	NOUN
cblr-1782	1013	58	payments	payment	NOUN
cblr-1782	1013	59	2	2	NUM
cblr-1782	1013	60	0	0	NUM
cblr-1782	1013	61	2	2	NUM
cblr-1782	1013	62	0.5	0.5	NUM
cblr-1782	1013	63	%	%	NOUN
cblr-1782	1013	64	advertising	advertising	NOUN
cblr-1782	1013	65	2	2	NUM
cblr-1782	1013	66	0	0	NUM
cblr-1782	1013	67	2	2	NUM
cblr-1782	1013	68	0.5	0.5	NUM
cblr-1782	1013	69	%	%	NOUN
cblr-1782	1013	70	sponsorships	sponsorship	VERB
cblr-1782	1013	71	1	1	NUM
cblr-1782	1013	72	1	1	NUM
cblr-1782	1013	73	2	2	NUM
cblr-1782	1013	74	0.5	0.5	NUM
cblr-1782	1013	75	%	%	NOUN
cblr-1782	1013	76	commercial	commercial	ADJ
cblr-1782	1013	77	banking	banking	NOUN
cblr-1782	1013	78	2	2	NUM
cblr-1782	1013	79	0	0	NUM
cblr-1782	1013	80	2	2	NUM
cblr-1782	1013	81	0.5	0.5	NUM
cblr-1782	1013	82	%	%	NOUN
cblr-1782	1013	83	marketing	marketing	NOUN
cblr-1782	1013	84	services	service	NOUN
cblr-1782	1013	85	0	0	NUM
cblr-1782	1013	86	2	2	NUM
cblr-1782	1013	87	2	2	NUM
cblr-1782	1013	88	0.5	0.5	NUM
cblr-1782	1013	89	%	%	NOUN
cblr-1782	1013	90	recruiting	recruiting	NOUN
cblr-1782	1013	91	fees	fee	NOUN
cblr-1782	1013	92	1	1	NUM
cblr-1782	1013	93	0	0	NUM
cblr-1782	1013	94	1	1	NUM
cblr-1782	1013	95	0.2	0.2	NUM
cblr-1782	1013	96	%	%	NOUN
cblr-1782	1013	97	expatriate	expatriate	ADJ
cblr-1782	1013	98	reimbursements	reimbursement	NOUN
cblr-1782	1013	99	0	0	NUM
cblr-1782	1013	100	1	1	NUM
cblr-1782	1013	101	1	1	NUM
cblr-1782	1013	102	0.2	0.2	NUM
cblr-1782	1013	103	%	%	NOUN
cblr-1782	1013	104	medical	medical	ADJ
cblr-1782	1013	105	expenses	expense	NOUN
cblr-1782	1013	106	1	1	NUM
cblr-1782	1013	107	0	0	NUM
cblr-1782	1013	108	1	1	NUM
cblr-1782	1013	109	0.2	0.2	NUM
cblr-1782	1013	110	%	%	NOUN
cblr-1782	1013	111	royalty	royalty	NOUN
cblr-1782	1013	112	payments	payment	NOUN
cblr-1782	1013	113	1	1	NUM
cblr-1782	1013	114	0	0	NUM
cblr-1782	1013	115	1	1	NUM
cblr-1782	1013	116	0.2	0.2	NUM
cblr-1782	1013	117	%	%	NOUN
cblr-1782	1013	118	banking	banking	NOUN
cblr-1782	1013	119	services	service	NOUN
cblr-1782	1013	120	1	1	NUM
cblr-1782	1013	121	0	0	NUM
cblr-1782	1013	122	1	1	NUM
cblr-1782	1013	123	0.2	0.2	NUM
cblr-1782	1013	124	%	%	NOUN
cblr-1782	1013	125	telecommunication	telecommunication	NOUN
cblr-1782	1013	126	services	service	NOUN
cblr-1782	1013	127	1	1	NUM
cblr-1782	1013	128	0	0	NUM
cblr-1782	1013	129	1	1	NUM
cblr-1782	1013	130	0.2	0.2	NUM
cblr-1782	1013	131	%	%	NOUN
cblr-1782	1013	132	transactions	transaction	NOUN
cblr-1782	1013	133	with	with	ADP
cblr-1782	1013	134	beneficial	beneficial	ADJ
cblr-1782	1013	135	owners	owner	NOUN
cblr-1782	1013	136	or	or	CCONJ
cblr-1782	1013	137	their	their	PRON
cblr-1782	1013	138	immediate	immediate	ADJ
cblr-1782	1013	139	family	family	NOUN
cblr-1782	1013	140	0	0	NUM
cblr-1782	1013	141	25	25	NUM
cblr-1782	1013	142	25	25	NUM
cblr-1782	1013	143	6	6	NUM
cblr-1782	1013	144	%	%	NOUN
cblr-1782	1013	145	total	total	ADJ
cblr-1782	1013	146	transactions	transaction	NOUN
cblr-1782	1013	147	261	261	NUM
cblr-1782	1013	148	152	152	NUM
cblr-1782	1013	149	413	413	NUM
cblr-1782	1013	150	100	100	NUM
cblr-1782	1013	151	%	%	NOUN
cblr-1782	1013	152	min	min	NOUN
cblr-1782	1013	153	–	–	PUNCT
cblr-1782	1013	154	final	final	ADJ
cblr-1782	1013	155	742	742	NUM
cblr-1782	1013	156	columbia	columbia	PROPN
cblr-1782	1013	157	business	business	NOUN
cblr-1782	1013	158	law	law	NOUN
cblr-1782	1013	159	review	review	NOUN
cblr-1782	1013	160	[	[	X
cblr-1782	1013	161	vol	vol	NOUN
cblr-1782	1013	162	.	.	NOUN
cblr-1782	1013	163	2014	2014	NUM
cblr-1782	1013	164	table	table	NOUN
cblr-1782	1013	165	b	b	NOUN
cblr-1782	1013	166	:	:	PUNCT
cblr-1782	1013	167	description	description	NOUN
cblr-1782	1013	168	of	of	ADP
cblr-1782	1013	169	types	type	NOUN
cblr-1782	1013	170	of	of	ADP
cblr-1782	1013	171	related	related	ADJ
cblr-1782	1013	172	party	party	NOUN
cblr-1782	1013	173	transaction	transaction	NOUN
cblr-1782	1013	174	disclosures	disclosure	VERB
cblr-1782	1013	175	category	category	NOUN
cblr-1782	1013	176	of	of	ADP
cblr-1782	1013	177	transaction	transaction	NOUN
cblr-1782	1013	178	description	description	NOUN
cblr-1782	1013	179	of	of	ADP
cblr-1782	1013	180	transactions	transaction	NOUN
cblr-1782	1013	181	transactions	transaction	NOUN
cblr-1782	1013	182	with	with	ADP
cblr-1782	1013	183	directors	director	NOUN
cblr-1782	1013	184	and	and	CCONJ
cblr-1782	1013	185	executives	executive	NOUN
cblr-1782	1013	186	sales	sale	NOUN
cblr-1782	1013	187	&	&	CCONJ
cblr-1782	1013	188	purchases	purchase	NOUN
cblr-1782	1013	189	of	of	ADP
cblr-1782	1013	190	goods	good	NOUN
cblr-1782	1013	191	includes	include	VERB
cblr-1782	1013	192	sales	sale	NOUN
cblr-1782	1013	193	and	and	CCONJ
cblr-1782	1013	194	purchases	purchase	NOUN
cblr-1782	1013	195	of	of	ADP
cblr-1782	1013	196	goods	good	NOUN
cblr-1782	1013	197	between	between	ADP
cblr-1782	1013	198	companies	company	NOUN
cblr-1782	1013	199	,	,	PUNCT
cblr-1782	1013	200	etc	etc	X
cblr-1782	1013	201	.	.	X
cblr-1782	1014	1	charitable	charitable	ADJ
cblr-1782	1014	2	activities	activity	NOUN
cblr-1782	1014	3	includes	include	VERB
cblr-1782	1014	4	corporate	corporate	ADJ
cblr-1782	1014	5	donations	donation	NOUN
cblr-1782	1014	6	to	to	ADP
cblr-1782	1014	7	related	relate	VERB
cblr-1782	1014	8	charitable	charitable	ADJ
cblr-1782	1014	9	entities	entity	NOUN
cblr-1782	1014	10	,	,	PUNCT
cblr-1782	1014	11	one	one	NUM
cblr-1782	1014	12	bulk	bulk	ADJ
cblr-1782	1014	13	purchase	purchase	NOUN
cblr-1782	1014	14	of	of	ADP
cblr-1782	1014	15	a	a	DET
cblr-1782	1014	16	ceo	ceo	NOUN
cblr-1782	1014	17	’s	’s	PART
cblr-1782	1014	18	book	book	NOUN
cblr-1782	1014	19	for	for	ADP
cblr-1782	1014	20	foundation	foundation	PROPN
cblr-1782	1014	21	’s	’s	PART
cblr-1782	1014	22	initiative	initiative	NOUN
cblr-1782	1014	23	,	,	PUNCT
cblr-1782	1014	24	a	a	DET
cblr-1782	1014	25	payment	payment	NOUN
cblr-1782	1014	26	of	of	ADP
cblr-1782	1014	27	fees	fee	NOUN
cblr-1782	1014	28	related	relate	VERB
cblr-1782	1014	29	to	to	ADP
cblr-1782	1014	30	promoting	promote	VERB
cblr-1782	1014	31	medical	medical	ADJ
cblr-1782	1014	32	access	access	NOUN
cblr-1782	1014	33	to	to	ADP
cblr-1782	1014	34	underserved	underserved	ADJ
cblr-1782	1014	35	communities	community	NOUN
cblr-1782	1014	36	,	,	PUNCT
cblr-1782	1014	37	etc	etc	X
cblr-1782	1014	38	.	.	X
cblr-1782	1014	39	family	family	NOUN
cblr-1782	1014	40	hiring	hiring	NOUN
cblr-1782	1014	41	includes	include	VERB
cblr-1782	1014	42	all	all	DET
cblr-1782	1014	43	corporate	corporate	ADJ
cblr-1782	1014	44	family	family	NOUN
cblr-1782	1014	45	relationships	relationship	NOUN
cblr-1782	1014	46	,	,	PUNCT
cblr-1782	1014	47	such	such	ADJ
cblr-1782	1014	48	as	as	ADP
cblr-1782	1014	49	executives	executive	NOUN
cblr-1782	1014	50	or	or	CCONJ
cblr-1782	1014	51	directors	director	NOUN
cblr-1782	1014	52	whose	whose	DET
cblr-1782	1014	53	spouses	spouse	NOUN
cblr-1782	1014	54	,	,	PUNCT
cblr-1782	1014	55	parents	parent	NOUN
cblr-1782	1014	56	,	,	PUNCT
cblr-1782	1014	57	siblings	sibling	NOUN
cblr-1782	1014	58	,	,	PUNCT
cblr-1782	1014	59	or	or	CCONJ
cblr-1782	1014	60	children	child	NOUN
cblr-1782	1014	61	also	also	ADV
cblr-1782	1014	62	work	work	VERB
cblr-1782	1014	63	for	for	ADP
cblr-1782	1014	64	the	the	DET
cblr-1782	1014	65	company	company	NOUN
cblr-1782	1014	66	,	,	PUNCT
cblr-1782	1014	67	etc	etc	X
cblr-1782	1014	68	.	.	X
cblr-1782	1014	69	loans	loan	NOUN
cblr-1782	1014	70	/	/	SYM
cblr-1782	1014	71	credit	credit	NOUN
cblr-1782	1014	72	facility	facility	NOUN
cblr-1782	1014	73	includes	include	VERB
cblr-1782	1014	74	loans	loan	NOUN
cblr-1782	1014	75	made	make	VERB
cblr-1782	1014	76	to	to	ADP
cblr-1782	1014	77	related	related	ADJ
cblr-1782	1014	78	companies	company	NOUN
cblr-1782	1014	79	,	,	PUNCT
cblr-1782	1014	80	extensions	extension	NOUN
cblr-1782	1014	81	of	of	ADP
cblr-1782	1014	82	credit	credit	NOUN
cblr-1782	1014	83	to	to	ADP
cblr-1782	1014	84	directors	director	NOUN
cblr-1782	1014	85	or	or	CCONJ
cblr-1782	1014	86	executives	executive	NOUN
cblr-1782	1014	87	,	,	PUNCT
cblr-1782	1014	88	interest	interest	NOUN
cblr-1782	1014	89	-	-	PUNCT
cblr-1782	1014	90	free	free	ADJ
cblr-1782	1014	91	mortgages	mortgage	NOUN
cblr-1782	1014	92	made	make	VERB
cblr-1782	1014	93	to	to	ADP
cblr-1782	1014	94	employees	employee	NOUN
cblr-1782	1014	95	who	who	PRON
cblr-1782	1014	96	relocated	relocate	VERB
cblr-1782	1014	97	,	,	PUNCT
cblr-1782	1014	98	etc	etc	X
cblr-1782	1014	99	.	.	X
cblr-1782	1014	100	employee	employee	NOUN
cblr-1782	1014	101	investment	investment	NOUN
cblr-1782	1014	102	opportunities	opportunity	NOUN
cblr-1782	1014	103	includes	include	VERB
cblr-1782	1014	104	corporate	corporate	ADJ
cblr-1782	1014	105	investment	investment	NOUN
cblr-1782	1014	106	funds	fund	NOUN
cblr-1782	1014	107	maintained	maintain	VERB
cblr-1782	1014	108	on	on	ADP
cblr-1782	1014	109	behalf	behalf	NOUN
cblr-1782	1014	110	of	of	ADP
cblr-1782	1014	111	employees	employee	NOUN
cblr-1782	1014	112	,	,	PUNCT
cblr-1782	1014	113	usually	usually	ADV
cblr-1782	1014	114	at	at	ADP
cblr-1782	1014	115	beneficial	beneficial	ADJ
cblr-1782	1014	116	rates	rate	NOUN
cblr-1782	1014	117	or	or	CCONJ
cblr-1782	1014	118	terms	term	NOUN
cblr-1782	1014	119	more	more	ADV
cblr-1782	1014	120	favorable	favorable	ADJ
cblr-1782	1014	121	than	than	ADP
cblr-1782	1014	122	those	those	PRON
cblr-1782	1014	123	offered	offer	VERB
cblr-1782	1014	124	to	to	ADP
cblr-1782	1014	125	general	general	ADJ
cblr-1782	1014	126	clients	client	NOUN
cblr-1782	1014	127	,	,	PUNCT
cblr-1782	1014	128	co	co	NOUN
cblr-1782	1014	129	-	-	NOUN
cblr-1782	1014	130	investment	investment	ADJ
cblr-1782	1014	131	opportunities	opportunity	NOUN
cblr-1782	1014	132	offered	offer	VERB
cblr-1782	1014	133	to	to	ADP
cblr-1782	1014	134	corporate	corporate	ADJ
cblr-1782	1014	135	employees	employee	NOUN
cblr-1782	1014	136	,	,	PUNCT
cblr-1782	1014	137	etc	etc	X
cblr-1782	1014	138	.	.	X
cblr-1782	1014	139	unidentified	unidentified	ADJ
cblr-1782	1014	140	transactions	transaction	NOUN
cblr-1782	1014	141	includes	include	VERB
cblr-1782	1014	142	transactions	transaction	NOUN
cblr-1782	1014	143	identified	identify	VERB
cblr-1782	1014	144	by	by	ADP
cblr-1782	1014	145	companies	company	NOUN
cblr-1782	1014	146	but	but	CCONJ
cblr-1782	1014	147	the	the	DET
cblr-1782	1014	148	subjects	subject	NOUN
cblr-1782	1014	149	(	(	PUNCT
cblr-1782	1014	150	detailed	detailed	ADJ
cblr-1782	1014	151	information	information	NOUN
cblr-1782	1014	152	)	)	PUNCT
cblr-1782	1014	153	of	of	ADP
cblr-1782	1014	154	which	which	PRON
cblr-1782	1014	155	were	be	AUX
cblr-1782	1014	156	left	leave	VERB
cblr-1782	1014	157	undisclosed	undisclosed	ADJ
cblr-1782	1014	158	educational	educational	ADJ
cblr-1782	1014	159	grants	grant	NOUN
cblr-1782	1014	160	/	/	SYM
cblr-1782	1014	161	fellowships/	fellowships/	PROPN
cblr-1782	1014	162	tuition	tuition	NOUN
cblr-1782	1014	163	includes	include	VERB
cblr-1782	1014	164	transactions	transaction	NOUN
cblr-1782	1014	165	with	with	ADP
cblr-1782	1014	166	related	related	ADJ
cblr-1782	1014	167	colleges	college	NOUN
cblr-1782	1014	168	and	and	CCONJ
cblr-1782	1014	169	universities	university	NOUN
cblr-1782	1014	170	,	,	PUNCT
cblr-1782	1014	171	fellowship	fellowship	NOUN
cblr-1782	1014	172	payments	payment	NOUN
cblr-1782	1014	173	,	,	PUNCT
cblr-1782	1014	174	educational	educational	ADJ
cblr-1782	1014	175	grants	grant	NOUN
cblr-1782	1014	176	,	,	PUNCT
cblr-1782	1014	177	tuition	tuition	NOUN
cblr-1782	1014	178	payments	payment	NOUN
cblr-1782	1014	179	,	,	PUNCT
cblr-1782	1014	180	etc	etc	X
cblr-1782	1014	181	.	.	X
cblr-1782	1015	1	min	min	NOUN
cblr-1782	1015	2	–	–	PUNCT
cblr-1782	1015	3	final	final	ADJ
cblr-1782	1015	4	no	no	NOUN
cblr-1782	1015	5	.	.	PUNCT
cblr-1782	1016	1	3:663	3:663	NUM
cblr-1782	1016	2	]	]	X
cblr-1782	1016	3	cooperative	cooperative	ADJ
cblr-1782	1016	4	policing	policing	NOUN
cblr-1782	1016	5	of	of	ADP
cblr-1782	1016	6	rpts	rpt	NOUN
cblr-1782	1016	7	743	743	NUM
cblr-1782	1016	8	table	table	NOUN
cblr-1782	1016	9	b	b	NOUN
cblr-1782	1016	10	:	:	PUNCT
cblr-1782	1016	11	description	description	NOUN
cblr-1782	1016	12	of	of	ADP
cblr-1782	1016	13	types	type	NOUN
cblr-1782	1016	14	of	of	ADP
cblr-1782	1016	15	related	related	ADJ
cblr-1782	1016	16	party	party	NOUN
cblr-1782	1016	17	transaction	transaction	NOUN
cblr-1782	1016	18	disclosures	disclosure	NOUN
cblr-1782	1016	19	(	(	PUNCT
cblr-1782	1016	20	cont	cont	NOUN
cblr-1782	1016	21	.	.	PUNCT
cblr-1782	1016	22	)	)	PUNCT
cblr-1782	1017	1	category	category	NOUN
cblr-1782	1017	2	of	of	ADP
cblr-1782	1017	3	transaction	transaction	NOUN
cblr-1782	1017	4	description	description	NOUN
cblr-1782	1017	5	of	of	ADP
cblr-1782	1017	6	transactions	transaction	NOUN
cblr-1782	1017	7	transactions	transaction	NOUN
cblr-1782	1017	8	with	with	ADP
cblr-1782	1017	9	directors	director	NOUN
cblr-1782	1017	10	and	and	CCONJ
cblr-1782	1017	11	executives	executive	NOUN
cblr-1782	1017	12	credit	credit	NOUN
cblr-1782	1017	13	cards	card	NOUN
cblr-1782	1017	14	includes	include	VERB
cblr-1782	1017	15	credit	credit	NOUN
cblr-1782	1017	16	cards	card	NOUN
cblr-1782	1017	17	issued	issue	VERB
cblr-1782	1017	18	by	by	ADP
cblr-1782	1017	19	a	a	DET
cblr-1782	1017	20	company	company	NOUN
cblr-1782	1017	21	to	to	ADP
cblr-1782	1017	22	its	its	PRON
cblr-1782	1017	23	directors	director	NOUN
cblr-1782	1017	24	and	and	CCONJ
cblr-1782	1017	25	members	member	NOUN
cblr-1782	1017	26	of	of	ADP
cblr-1782	1017	27	their	their	PRON
cblr-1782	1017	28	family	family	NOUN
cblr-1782	1017	29	law	law	NOUN
cblr-1782	1017	30	firm	firm	NOUN
cblr-1782	1017	31	affiliations	affiliation	NOUN
cblr-1782	1017	32	includes	include	VERB
cblr-1782	1017	33	transactions	transaction	NOUN
cblr-1782	1017	34	with	with	ADP
cblr-1782	1017	35	law	law	NOUN
cblr-1782	1017	36	firms	firm	NOUN
cblr-1782	1017	37	that	that	PRON
cblr-1782	1017	38	employ	employ	VERB
cblr-1782	1017	39	a	a	DET
cblr-1782	1017	40	company	company	NOUN
cblr-1782	1017	41	’s	’s	PART
cblr-1782	1017	42	directors	director	NOUN
cblr-1782	1017	43	,	,	PUNCT
cblr-1782	1017	44	executives	executive	NOUN
cblr-1782	1017	45	,	,	PUNCT
cblr-1782	1017	46	etc	etc	X
cblr-1782	1017	47	.	.	X
cblr-1782	1017	48	mergers	merger	NOUN
cblr-1782	1017	49	&	&	CCONJ
cblr-1782	1017	50	acquisitions	acquisition	NOUN
cblr-1782	1017	51	includes	include	VERB
cblr-1782	1017	52	a	a	DET
cblr-1782	1017	53	company	company	NOUN
cblr-1782	1017	54	’s	’s	PART
cblr-1782	1017	55	acquisition	acquisition	NOUN
cblr-1782	1017	56	of	of	ADP
cblr-1782	1017	57	related	related	ADJ
cblr-1782	1017	58	party	party	NOUN
cblr-1782	1017	59	companies	company	NOUN
cblr-1782	1017	60	,	,	PUNCT
cblr-1782	1017	61	payouts	payout	NOUN
cblr-1782	1017	62	to	to	ADP
cblr-1782	1017	63	related	related	ADJ
cblr-1782	1017	64	parties	party	NOUN
cblr-1782	1017	65	in	in	ADP
cblr-1782	1017	66	conjunction	conjunction	NOUN
cblr-1782	1017	67	with	with	ADP
cblr-1782	1017	68	mergers	merger	NOUN
cblr-1782	1017	69	or	or	CCONJ
cblr-1782	1017	70	acquisitions	acquisition	NOUN
cblr-1782	1017	71	,	,	PUNCT
cblr-1782	1017	72	etc	etc	X
cblr-1782	1017	73	.	.	X
cblr-1782	1017	74	consulting	consulting	NOUN
cblr-1782	1017	75	/	/	SYM
cblr-1782	1017	76	advisory	advisory	ADJ
cblr-1782	1017	77	services	service	NOUN
cblr-1782	1017	78	includes	include	VERB
cblr-1782	1017	79	payments	payment	NOUN
cblr-1782	1017	80	to	to	ADP
cblr-1782	1017	81	prior	prior	ADJ
cblr-1782	1017	82	employees	employee	NOUN
cblr-1782	1017	83	or	or	CCONJ
cblr-1782	1017	84	directors	director	NOUN
cblr-1782	1017	85	for	for	ADP
cblr-1782	1017	86	contracted	contract	VERB
cblr-1782	1017	87	consulting	consulting	NOUN
cblr-1782	1017	88	services	service	NOUN
cblr-1782	1017	89	,	,	PUNCT
cblr-1782	1017	90	payments	payment	NOUN
cblr-1782	1017	91	to	to	ADP
cblr-1782	1017	92	related	related	ADJ
cblr-1782	1017	93	companies	company	NOUN
cblr-1782	1017	94	providing	provide	VERB
cblr-1782	1017	95	consulting	consulting	NOUN
cblr-1782	1017	96	or	or	CCONJ
cblr-1782	1017	97	advisory	advisory	ADJ
cblr-1782	1017	98	services	service	NOUN
cblr-1782	1017	99	,	,	PUNCT
cblr-1782	1017	100	etc	etc	X
cblr-1782	1017	101	.	.	X
cblr-1782	1017	102	real	real	ADJ
cblr-1782	1017	103	estate	estate	NOUN
cblr-1782	1017	104	leases	lease	NOUN
cblr-1782	1017	105	includes	include	VERB
cblr-1782	1017	106	corporate	corporate	ADJ
cblr-1782	1017	107	leasing	leasing	NOUN
cblr-1782	1017	108	from	from	ADP
cblr-1782	1017	109	related	related	ADJ
cblr-1782	1017	110	parties	party	NOUN
cblr-1782	1017	111	,	,	PUNCT
cblr-1782	1017	112	etc	etc	X
cblr-1782	1017	113	.	.	X
cblr-1782	1018	1	planes	plane	NOUN
cblr-1782	1018	2	includes	include	VERB
cblr-1782	1018	3	aircraft	aircraft	NOUN
cblr-1782	1018	4	time	time	NOUN
cblr-1782	1018	5	sharing	sharing	NOUN
cblr-1782	1018	6	agreements	agreement	NOUN
cblr-1782	1018	7	,	,	PUNCT
cblr-1782	1018	8	corporate	corporate	ADJ
cblr-1782	1018	9	reimbursements	reimbursement	NOUN
cblr-1782	1018	10	for	for	ADP
cblr-1782	1018	11	business	business	NOUN
cblr-1782	1018	12	use	use	NOUN
cblr-1782	1018	13	of	of	ADP
cblr-1782	1018	14	an	an	DET
cblr-1782	1018	15	executive	executive	NOUN
cblr-1782	1018	16	’s	’s	PART
cblr-1782	1018	17	or	or	CCONJ
cblr-1782	1018	18	director	director	NOUN
cblr-1782	1018	19	’s	’s	PART
cblr-1782	1018	20	personal	personal	ADJ
cblr-1782	1018	21	aircraft	aircraft	NOUN
cblr-1782	1018	22	,	,	PUNCT
cblr-1782	1018	23	payments	payment	NOUN
cblr-1782	1018	24	to	to	ADP
cblr-1782	1018	25	a	a	DET
cblr-1782	1018	26	charter	charter	NOUN
cblr-1782	1018	27	company	company	NOUN
cblr-1782	1018	28	for	for	ADP
cblr-1782	1018	29	leasing	leasing	NOUN
cblr-1782	1018	30	of	of	ADP
cblr-1782	1018	31	a	a	DET
cblr-1782	1018	32	related	related	ADJ
cblr-1782	1018	33	entity	entity	NOUN
cblr-1782	1018	34	’s	’s	PART
cblr-1782	1018	35	private	private	ADJ
cblr-1782	1018	36	plane	plane	NOUN
cblr-1782	1018	37	,	,	PUNCT
cblr-1782	1018	38	etc	etc	X
cblr-1782	1018	39	.	.	X
cblr-1782	1018	40	joint	joint	ADJ
cblr-1782	1018	41	ventures	venture	NOUN
cblr-1782	1018	42	includes	include	VERB
cblr-1782	1018	43	corporate	corporate	ADJ
cblr-1782	1018	44	investments	investment	NOUN
cblr-1782	1018	45	in	in	ADP
cblr-1782	1018	46	companies	company	NOUN
cblr-1782	1018	47	with	with	ADP
cblr-1782	1018	48	related	related	ADJ
cblr-1782	1018	49	party	party	NOUN
cblr-1782	1018	50	affiliations	affiliation	NOUN
cblr-1782	1018	51	,	,	PUNCT
cblr-1782	1018	52	a	a	DET
cblr-1782	1018	53	contract	contract	NOUN
cblr-1782	1018	54	with	with	ADP
cblr-1782	1018	55	a	a	DET
cblr-1782	1018	56	director	director	NOUN
cblr-1782	1018	57	for	for	ADP
cblr-1782	1018	58	a	a	DET
cblr-1782	1018	59	right	right	NOUN
cblr-1782	1018	60	of	of	ADP
cblr-1782	1018	61	first	first	ADJ
cblr-1782	1018	62	refusal	refusal	NOUN
cblr-1782	1018	63	on	on	ADP
cblr-1782	1018	64	his	his	PRON
cblr-1782	1018	65	shares	share	NOUN
cblr-1782	1018	66	in	in	ADP
cblr-1782	1018	67	a	a	DET
cblr-1782	1018	68	mutual	mutual	ADJ
cblr-1782	1018	69	investment	investment	NOUN
cblr-1782	1018	70	,	,	PUNCT
cblr-1782	1018	71	etc	etc	X
cblr-1782	1018	72	.	.	X
cblr-1782	1018	73	security	security	NOUN
cblr-1782	1018	74	costs	cost	NOUN
cblr-1782	1018	75	includes	include	VERB
cblr-1782	1018	76	costs	cost	NOUN
cblr-1782	1018	77	of	of	ADP
cblr-1782	1018	78	personal	personal	ADJ
cblr-1782	1018	79	security	security	NOUN
cblr-1782	1018	80	allocated	allocate	VERB
cblr-1782	1018	81	to	to	ADP
cblr-1782	1018	82	executives	executive	NOUN
cblr-1782	1018	83	or	or	CCONJ
cblr-1782	1018	84	directors	director	NOUN
cblr-1782	1018	85	,	,	PUNCT
cblr-1782	1018	86	payments	payment	NOUN
cblr-1782	1018	87	made	make	VERB
cblr-1782	1018	88	to	to	ADP
cblr-1782	1018	89	related	related	ADJ
cblr-1782	1018	90	companies	company	NOUN
cblr-1782	1018	91	for	for	ADP
cblr-1782	1018	92	the	the	DET
cblr-1782	1018	93	costs	cost	NOUN
cblr-1782	1018	94	of	of	ADP
cblr-1782	1018	95	security	security	NOUN
cblr-1782	1018	96	systems	system	NOUN
cblr-1782	1018	97	installed	instal	VERB
cblr-1782	1018	98	on	on	ADP
cblr-1782	1018	99	company	company	NOUN
cblr-1782	1018	100	premises	premise	NOUN
cblr-1782	1018	101	,	,	PUNCT
cblr-1782	1018	102	etc	etc	X
cblr-1782	1018	103	.	.	X
cblr-1782	1018	104	min	min	NOUN
cblr-1782	1018	105	–	–	PUNCT
cblr-1782	1018	106	final	final	ADJ
cblr-1782	1018	107	744	744	NUM
cblr-1782	1018	108	columbia	columbia	PROPN
cblr-1782	1018	109	business	business	NOUN
cblr-1782	1018	110	law	law	NOUN
cblr-1782	1018	111	review	review	NOUN
cblr-1782	1018	112	[	[	X
cblr-1782	1018	113	vol	vol	NOUN
cblr-1782	1018	114	.	.	NOUN
cblr-1782	1018	115	2014	2014	NUM
cblr-1782	1018	116	table	table	NOUN
cblr-1782	1018	117	b	b	NOUN
cblr-1782	1018	118	:	:	PUNCT
cblr-1782	1018	119	description	description	NOUN
cblr-1782	1018	120	of	of	ADP
cblr-1782	1018	121	types	type	NOUN
cblr-1782	1018	122	of	of	ADP
cblr-1782	1018	123	related	related	ADJ
cblr-1782	1018	124	party	party	NOUN
cblr-1782	1018	125	transaction	transaction	NOUN
cblr-1782	1018	126	disclosures	disclosure	NOUN
cblr-1782	1018	127	(	(	PUNCT
cblr-1782	1018	128	cont	cont	NOUN
cblr-1782	1018	129	.	.	PUNCT
cblr-1782	1018	130	)	)	PUNCT
cblr-1782	1019	1	category	category	NOUN
cblr-1782	1019	2	of	of	ADP
cblr-1782	1019	3	transaction	transaction	NOUN
cblr-1782	1019	4	description	description	NOUN
cblr-1782	1019	5	of	of	ADP
cblr-1782	1019	6	transactions	transaction	NOUN
cblr-1782	1019	7	transactions	transaction	NOUN
cblr-1782	1019	8	with	with	ADP
cblr-1782	1019	9	directors	director	NOUN
cblr-1782	1019	10	and	and	CCONJ
cblr-1782	1019	11	executives	executive	NOUN
cblr-1782	1019	12	employee	employee	NOUN
cblr-1782	1019	13	benefit	benefit	NOUN
cblr-1782	1019	14	plans	plan	NOUN
cblr-1782	1019	15	includes	include	VERB
cblr-1782	1019	16	costs	cost	NOUN
cblr-1782	1019	17	of	of	ADP
cblr-1782	1019	18	medical	medical	ADJ
cblr-1782	1019	19	services	service	NOUN
cblr-1782	1019	20	,	,	PUNCT
cblr-1782	1019	21	health	health	NOUN
cblr-1782	1019	22	insurance	insurance	NOUN
cblr-1782	1019	23	,	,	PUNCT
cblr-1782	1019	24	and	and	CCONJ
cblr-1782	1019	25	disability	disability	NOUN
cblr-1782	1019	26	insurance	insurance	NOUN
cblr-1782	1019	27	purchased	purchase	VERB
cblr-1782	1019	28	for	for	ADP
cblr-1782	1019	29	employees	employee	NOUN
cblr-1782	1019	30	from	from	ADP
cblr-1782	1019	31	related	related	ADJ
cblr-1782	1019	32	companies	company	NOUN
cblr-1782	1019	33	,	,	PUNCT
cblr-1782	1019	34	etc	etc	X
cblr-1782	1019	35	.	.	X
cblr-1782	1019	36	prior	prior	ADJ
cblr-1782	1019	37	employment	employment	NOUN
cblr-1782	1019	38	of	of	ADP
cblr-1782	1019	39	directors	director	NOUN
cblr-1782	1019	40	includes	include	VERB
cblr-1782	1019	41	prior	prior	ADV
cblr-1782	1019	42	working	work	VERB
cblr-1782	1019	43	relationships	relationship	NOUN
cblr-1782	1019	44	with	with	ADP
cblr-1782	1019	45	current	current	ADJ
cblr-1782	1019	46	directors	director	NOUN
cblr-1782	1019	47	purchase	purchase	NOUN
cblr-1782	1019	48	of	of	ADP
cblr-1782	1019	49	company	company	NOUN
cblr-1782	1019	50	investment	investment	NOUN
cblr-1782	1019	51	notes	note	NOUN
cblr-1782	1019	52	includes	include	VERB
cblr-1782	1019	53	purchases	purchase	NOUN
cblr-1782	1019	54	of	of	ADP
cblr-1782	1019	55	related	related	ADJ
cblr-1782	1019	56	company	company	NOUN
cblr-1782	1019	57	commercial	commercial	ADJ
cblr-1782	1019	58	paper	paper	NOUN
cblr-1782	1019	59	,	,	PUNCT
cblr-1782	1019	60	etc	etc	X
cblr-1782	1019	61	.	.	X
cblr-1782	1019	62	naming	name	VERB
cblr-1782	1019	63	&	&	CCONJ
cblr-1782	1019	64	licensing	licensing	NOUN
cblr-1782	1019	65	fees	fee	NOUN
cblr-1782	1019	66	includes	include	VERB
cblr-1782	1019	67	payments	payment	NOUN
cblr-1782	1019	68	to	to	ADP
cblr-1782	1019	69	related	relate	VERB
cblr-1782	1019	70	companies	company	NOUN
cblr-1782	1019	71	for	for	ADP
cblr-1782	1019	72	licensing	licensing	NOUN
cblr-1782	1019	73	fees	fee	NOUN
cblr-1782	1019	74	,	,	PUNCT
cblr-1782	1019	75	naming	name	VERB
cblr-1782	1019	76	rights	right	NOUN
cblr-1782	1019	77	to	to	ADP
cblr-1782	1019	78	sports	sport	NOUN
cblr-1782	1019	79	stadiums	stadium	NOUN
cblr-1782	1019	80	,	,	PUNCT
cblr-1782	1019	81	etc	etc	X
cblr-1782	1019	82	.	.	X
cblr-1782	1019	83	fund	fund	NOUN
cblr-1782	1019	84	investments	investment	NOUN
cblr-1782	1019	85	includes	include	VERB
cblr-1782	1019	86	related	related	ADJ
cblr-1782	1019	87	investment	investment	NOUN
cblr-1782	1019	88	affiliations	affiliation	NOUN
cblr-1782	1019	89	among	among	ADP
cblr-1782	1019	90	directors	director	NOUN
cblr-1782	1019	91	,	,	PUNCT
cblr-1782	1019	92	capital	capital	NOUN
cblr-1782	1019	93	contributions	contribution	NOUN
cblr-1782	1019	94	by	by	ADP
cblr-1782	1019	95	companies	company	NOUN
cblr-1782	1019	96	to	to	ADP
cblr-1782	1019	97	corporate	corporate	ADJ
cblr-1782	1019	98	funds	fund	NOUN
cblr-1782	1019	99	run	run	VERB
cblr-1782	1019	100	by	by	ADP
cblr-1782	1019	101	related	related	ADJ
cblr-1782	1019	102	parties	party	NOUN
cblr-1782	1019	103	,	,	PUNCT
cblr-1782	1019	104	etc	etc	X
cblr-1782	1019	105	.	.	X
cblr-1782	1019	106	conference	conference	NOUN
cblr-1782	1019	107	exhibit	exhibit	NOUN
cblr-1782	1019	108	fees	fee	NOUN
cblr-1782	1019	109	includes	include	VERB
cblr-1782	1019	110	conference	conference	NOUN
cblr-1782	1019	111	exhibit	exhibit	NOUN
cblr-1782	1019	112	fees	fee	NOUN
cblr-1782	1019	113	paid	pay	VERB
cblr-1782	1019	114	to	to	ADP
cblr-1782	1019	115	related	related	ADJ
cblr-1782	1019	116	parties	party	NOUN
cblr-1782	1019	117	,	,	PUNCT
cblr-1782	1019	118	etc	etc	X
cblr-1782	1019	119	.	.	X
cblr-1782	1019	120	research	research	NOUN
cblr-1782	1019	121	payments	payment	NOUN
cblr-1782	1019	122	includes	include	VERB
cblr-1782	1019	123	funded	fund	VERB
cblr-1782	1019	124	clinical	clinical	ADJ
cblr-1782	1019	125	trials	trial	NOUN
cblr-1782	1019	126	,	,	PUNCT
cblr-1782	1019	127	payments	payment	NOUN
cblr-1782	1019	128	to	to	ADP
cblr-1782	1019	129	related	relate	VERB
cblr-1782	1019	130	organizations	organization	NOUN
cblr-1782	1019	131	for	for	ADP
cblr-1782	1019	132	research	research	NOUN
cblr-1782	1019	133	services	service	NOUN
cblr-1782	1019	134	,	,	PUNCT
cblr-1782	1019	135	etc	etc	X
cblr-1782	1019	136	.	.	X
cblr-1782	1020	1	advertising	advertising	NOUN
cblr-1782	1020	2	includes	include	VERB
cblr-1782	1020	3	payments	payment	NOUN
cblr-1782	1020	4	to	to	ADP
cblr-1782	1020	5	related	relate	VERB
cblr-1782	1020	6	companies	company	NOUN
cblr-1782	1020	7	for	for	ADP
cblr-1782	1020	8	advertising	advertising	NOUN
cblr-1782	1020	9	services	service	NOUN
cblr-1782	1020	10	,	,	PUNCT
cblr-1782	1020	11	etc	etc	X
cblr-1782	1020	12	.	.	X
cblr-1782	1021	1	marketing	marketing	NOUN
cblr-1782	1021	2	services	service	NOUN
cblr-1782	1021	3	includes	include	VERB
cblr-1782	1021	4	payments	payment	NOUN
cblr-1782	1021	5	to	to	ADP
cblr-1782	1021	6	related	relate	VERB
cblr-1782	1021	7	companies	company	NOUN
cblr-1782	1021	8	for	for	ADP
cblr-1782	1021	9	marketing	marketing	NOUN
cblr-1782	1021	10	services	service	NOUN
cblr-1782	1021	11	,	,	PUNCT
cblr-1782	1021	12	etc	etc	X
cblr-1782	1021	13	.	.	X
cblr-1782	1021	14	expatriate	expatriate	ADJ
cblr-1782	1021	15	reimbursements	reimbursement	NOUN
cblr-1782	1021	16	includes	include	VERB
cblr-1782	1021	17	payments	payment	NOUN
cblr-1782	1021	18	to	to	ADP
cblr-1782	1021	19	relocated	relocate	VERB
cblr-1782	1021	20	employees	employee	NOUN
cblr-1782	1021	21	to	to	PART
cblr-1782	1021	22	offset	offset	VERB
cblr-1782	1021	23	high	high	ADJ
cblr-1782	1021	24	living	living	NOUN
cblr-1782	1021	25	costs	cost	NOUN
cblr-1782	1021	26	,	,	PUNCT
cblr-1782	1021	27	etc	etc	X
cblr-1782	1021	28	.	.	X
cblr-1782	1021	29	royalty	royalty	NOUN
cblr-1782	1021	30	payments	payment	NOUN
cblr-1782	1021	31	includes	include	VERB
cblr-1782	1021	32	royalty	royalty	NOUN
cblr-1782	1021	33	payments	payment	NOUN
cblr-1782	1021	34	to	to	ADP
cblr-1782	1021	35	related	related	ADJ
cblr-1782	1021	36	companies	company	NOUN
cblr-1782	1021	37	,	,	PUNCT
cblr-1782	1021	38	etc	etc	X
cblr-1782	1021	39	.	.	X
cblr-1782	1021	40	recruiting	recruiting	NOUN
cblr-1782	1021	41	fees	fee	NOUN
cblr-1782	1021	42	includes	include	VERB
cblr-1782	1021	43	recruiting	recruiting	NOUN
cblr-1782	1021	44	fees	fee	NOUN
cblr-1782	1021	45	paid	pay	VERB
cblr-1782	1021	46	to	to	ADP
cblr-1782	1021	47	related	related	ADJ
cblr-1782	1021	48	companies	company	NOUN
cblr-1782	1021	49	,	,	PUNCT
cblr-1782	1021	50	etc	etc	X
cblr-1782	1021	51	.	.	X
cblr-1782	1021	52	min	min	NOUN
cblr-1782	1021	53	–	–	PUNCT
cblr-1782	1021	54	final	final	ADJ
cblr-1782	1021	55	no	no	NOUN
cblr-1782	1021	56	.	.	PUNCT
cblr-1782	1022	1	3:663	3:663	NUM
cblr-1782	1022	2	]	]	X
cblr-1782	1022	3	cooperative	cooperative	ADJ
cblr-1782	1022	4	policing	policing	NOUN
cblr-1782	1022	5	of	of	ADP
cblr-1782	1022	6	rpts	rpt	NOUN
cblr-1782	1022	7	745	745	NUM
cblr-1782	1022	8	table	table	NOUN
cblr-1782	1022	9	b	b	NOUN
cblr-1782	1022	10	:	:	PUNCT
cblr-1782	1022	11	description	description	NOUN
cblr-1782	1022	12	of	of	ADP
cblr-1782	1022	13	types	type	NOUN
cblr-1782	1022	14	of	of	ADP
cblr-1782	1022	15	related	related	ADJ
cblr-1782	1022	16	party	party	NOUN
cblr-1782	1022	17	transaction	transaction	NOUN
cblr-1782	1022	18	disclosures	disclosure	NOUN
cblr-1782	1022	19	(	(	PUNCT
cblr-1782	1022	20	cont	cont	NOUN
cblr-1782	1022	21	.	.	PUNCT
cblr-1782	1022	22	)	)	PUNCT
cblr-1782	1023	1	category	category	NOUN
cblr-1782	1023	2	of	of	ADP
cblr-1782	1023	3	transaction	transaction	NOUN
cblr-1782	1023	4	description	description	NOUN
cblr-1782	1023	5	of	of	ADP
cblr-1782	1023	6	transactions	transaction	NOUN
cblr-1782	1023	7	transactions	transaction	NOUN
cblr-1782	1023	8	with	with	ADP
cblr-1782	1023	9	directors	director	NOUN
cblr-1782	1023	10	and	and	CCONJ
cblr-1782	1023	11	executives	executive	NOUN
cblr-1782	1023	12	sponsorships	sponsorship	NOUN
cblr-1782	1023	13	includes	include	VERB
cblr-1782	1023	14	a	a	DET
cblr-1782	1023	15	sponsorship	sponsorship	NOUN
cblr-1782	1023	16	agreement	agreement	NOUN
cblr-1782	1023	17	with	with	ADP
cblr-1782	1023	18	an	an	DET
cblr-1782	1023	19	nba	nba	PROPN
cblr-1782	1023	20	team	team	NOUN
cblr-1782	1023	21	once	once	ADV
cblr-1782	1023	22	owned	own	VERB
cblr-1782	1023	23	by	by	ADP
cblr-1782	1023	24	an	an	DET
cblr-1782	1023	25	organization	organization	NOUN
cblr-1782	1023	26	for	for	ADP
cblr-1782	1023	27	which	which	PRON
cblr-1782	1023	28	a	a	DET
cblr-1782	1023	29	company	company	NOUN
cblr-1782	1023	30	director	director	NOUN
cblr-1782	1023	31	served	serve	VERB
cblr-1782	1023	32	as	as	ADP
cblr-1782	1023	33	an	an	DET
cblr-1782	1023	34	executive	executive	ADJ
cblr-1782	1023	35	officer	officer	NOUN
cblr-1782	1023	36	medical	medical	ADJ
cblr-1782	1023	37	expenses	expense	NOUN
cblr-1782	1023	38	includes	include	VERB
cblr-1782	1023	39	medical	medical	ADJ
cblr-1782	1023	40	expenses	expense	NOUN
cblr-1782	1023	41	for	for	ADP
cblr-1782	1023	42	consumer	consumer	NOUN
cblr-1782	1023	43	health	health	NOUN
cblr-1782	1023	44	insurance	insurance	NOUN
cblr-1782	1023	45	,	,	PUNCT
cblr-1782	1023	46	etc	etc	X
cblr-1782	1023	47	.	.	X
cblr-1782	1023	48	commercial	commercial	ADJ
cblr-1782	1023	49	banking	banking	NOUN
cblr-1782	1023	50	includes	include	VERB
cblr-1782	1023	51	commercial	commercial	ADJ
cblr-1782	1023	52	banking	banking	NOUN
cblr-1782	1023	53	,	,	PUNCT
cblr-1782	1023	54	brokerage	brokerage	NOUN
cblr-1782	1023	55	,	,	PUNCT
cblr-1782	1023	56	trust	trust	NOUN
cblr-1782	1023	57	,	,	PUNCT
cblr-1782	1023	58	equipment	equipment	NOUN
cblr-1782	1023	59	financing	financing	NOUN
cblr-1782	1023	60	,	,	PUNCT
cblr-1782	1023	61	and	and	CCONJ
cblr-1782	1023	62	credit	credit	NOUN
cblr-1782	1023	63	facility	facility	NOUN
cblr-1782	1023	64	fees	fee	NOUN
cblr-1782	1023	65	paid	pay	VERB
cblr-1782	1023	66	to	to	ADP
cblr-1782	1023	67	related	related	ADJ
cblr-1782	1023	68	companies	company	NOUN
cblr-1782	1023	69	,	,	PUNCT
cblr-1782	1023	70	etc	etc	X
cblr-1782	1023	71	.	.	X
cblr-1782	1023	72	banking	banking	NOUN
cblr-1782	1023	73	services	service	NOUN
cblr-1782	1023	74	includes	include	VERB
cblr-1782	1023	75	corporate	corporate	ADJ
cblr-1782	1023	76	use	use	NOUN
cblr-1782	1023	77	of	of	ADP
cblr-1782	1023	78	a	a	DET
cblr-1782	1023	79	depository	depository	NOUN
cblr-1782	1023	80	bank	bank	NOUN
cblr-1782	1023	81	with	with	ADP
cblr-1782	1023	82	related	related	ADJ
cblr-1782	1023	83	party	party	NOUN
cblr-1782	1023	84	affiliations	affiliation	NOUN
cblr-1782	1023	85	,	,	PUNCT
cblr-1782	1023	86	etc	etc	X
cblr-1782	1023	87	.	.	X
cblr-1782	1023	88	telecommunication	telecommunication	NOUN
cblr-1782	1023	89	services	service	NOUN
cblr-1782	1023	90	includes	include	VERB
cblr-1782	1023	91	payments	payment	NOUN
cblr-1782	1023	92	to	to	ADP
cblr-1782	1023	93	related	relate	VERB
cblr-1782	1023	94	companies	company	NOUN
cblr-1782	1023	95	for	for	ADP
cblr-1782	1023	96	telecommunication	telecommunication	NOUN
cblr-1782	1023	97	services	service	NOUN
cblr-1782	1023	98	,	,	PUNCT
cblr-1782	1023	99	etc	etc	X
cblr-1782	1023	100	.	.	X
cblr-1782	1024	1	transactions	transaction	NOUN
cblr-1782	1024	2	with	with	ADP
cblr-1782	1024	3	beneficial	beneficial	ADJ
cblr-1782	1024	4	owners	owner	NOUN
cblr-1782	1024	5	or	or	CCONJ
cblr-1782	1024	6	their	their	PRON
cblr-1782	1024	7	family	family	NOUN
cblr-1782	1024	8	members	member	NOUN
cblr-1782	1024	9	includes	include	VERB
cblr-1782	1024	10	transactions	transaction	NOUN
cblr-1782	1024	11	with	with	ADP
cblr-1782	1024	12	shareholders	shareholder	NOUN
cblr-1782	1024	13	(	(	PUNCT
cblr-1782	1024	14	or	or	CCONJ
cblr-1782	1024	15	their	their	PRON
cblr-1782	1024	16	families	family	NOUN
cblr-1782	1024	17	)	)	PUNCT
cblr-1782	1024	18	,	,	PUNCT
cblr-1782	1024	19	companies	company	NOUN
cblr-1782	1024	20	,	,	PUNCT
cblr-1782	1024	21	or	or	CCONJ
cblr-1782	1024	22	organizations	organization	NOUN
cblr-1782	1024	23	claiming	claim	VERB
cblr-1782	1024	24	beneficial	beneficial	ADJ
cblr-1782	1024	25	ownership	ownership	NOUN
cblr-1782	1024	26	of	of	ADP
cblr-1782	1024	27	corporate	corporate	ADJ
cblr-1782	1024	28	stock	stock	NOUN
cblr-1782	1024	29	,	,	PUNCT
cblr-1782	1024	30	etc	etc	X
cblr-1782	1024	31	.	.	X
cblr-1782	1024	32	min	min	NOUN
cblr-1782	1024	33	–	–	PUNCT
cblr-1782	1024	34	final	final	ADJ
cblr-1782	1024	35	746	746	NUM
cblr-1782	1024	36	columbia	columbia	PROPN
cblr-1782	1024	37	business	business	NOUN
cblr-1782	1024	38	law	law	PROPN
cblr-1782	1024	39	review	review	NOUN
cblr-1782	1025	1	[	[	X
cblr-1782	1025	2	vol	vol	NOUN
cblr-1782	1025	3	.	.	NOUN
cblr-1782	1025	4	2014	2014	NUM
cblr-1782	1025	5	table	table	NOUN
cblr-1782	1025	6	c	c	NOUN
cblr-1782	1025	7	:	:	PUNCT
cblr-1782	1025	8	frequency	frequency	NOUN
cblr-1782	1025	9	chart	chart	NOUN
cblr-1782	1025	10	of	of	ADP
cblr-1782	1025	11	disclosures	disclosure	NOUN
cblr-1782	1025	12	with	with	ADP
cblr-1782	1025	13	dollar	dollar	NOUN
cblr-1782	1025	14	amounts	amount	NOUN
cblr-1782	1025	15	bins	bin	NOUN
cblr-1782	1025	16	(	(	PUNCT
cblr-1782	1025	17	$	$	SYM
cblr-1782	1025	18	)	)	PUNCT
cblr-1782	1025	19	number	number	NOUN
cblr-1782	1025	20	of	of	ADP
cblr-1782	1025	21	disclosures	disclosure	NOUN
cblr-1782	1025	22	within	within	ADP
cblr-1782	1025	23	bin	bin	PROPN
cblr-1782	1025	24	10,000	10,000	NUM
cblr-1782	1025	25	4	4	NUM
cblr-1782	1025	26	60,000	60,000	NUM
cblr-1782	1025	27	12	12	NUM
cblr-1782	1025	28	120,000	120,000	NUM
cblr-1782	1025	29	10	10	NUM
cblr-1782	1025	30	180,000	180,000	NUM
cblr-1782	1025	31	18	18	NUM
cblr-1782	1025	32	240,000	240,000	NUM
cblr-1782	1025	33	12	12	NUM
cblr-1782	1025	34	300,000	300,000	NUM
cblr-1782	1025	35	11	11	NUM
cblr-1782	1025	36	500,000	500,000	NUM
cblr-1782	1025	37	16	16	NUM
cblr-1782	1025	38	1,000,000	1,000,000	NUM
cblr-1782	1025	39	20	20	NUM
cblr-1782	1025	40	1,500,000	1,500,000	NUM
cblr-1782	1025	41	6	6	NUM
cblr-1782	1025	42	2,000,000	2,000,000	NUM
cblr-1782	1025	43	6	6	NUM
cblr-1782	1025	44	10,000,000	10,000,000	NUM
cblr-1782	1025	45	29	29	NUM
cblr-1782	1025	46	50,000,000	50,000,000	NUM
cblr-1782	1025	47	17	17	NUM
cblr-1782	1025	48	500,000,000	500,000,000	NUM
cblr-1782	1025	49	14	14	NUM
cblr-1782	1025	50	1,000,000,000	1,000,000,000	NUM
cblr-1782	1025	51	0	0	NUM
cblr-1782	1026	1	5,000,000,000	5,000,000,000	NUM
cblr-1782	1026	2	0	0	NUM
cblr-1782	1027	1	10,000,000,000	10,000,000,000	NUM
cblr-1782	1027	2	1	1	NUM
cblr-1782	1027	3	total	total	NOUN
cblr-1782	1027	4	#	#	NOUN
cblr-1782	1027	5	of	of	ADP
cblr-1782	1027	6	disclosure	disclosure	NOUN
cblr-1782	1027	7	with	with	ADP
cblr-1782	1027	8	dollar	dollar	NOUN
cblr-1782	1027	9	amounts	amount	VERB
cblr-1782	1027	10	176	176	NUM