id	sid	tid	token	lemma	pos
cblr-3003	1	1	valuation	valuation	NOUN
cblr-3003	1	2	uncertainty	uncertainty	NOUN
cblr-3003	1	3	in	in	ADP
cblr-3003	1	4	chapter	chapter	NOUN
cblr-3003	1	5	11	11	NUM
cblr-3003	1	6	reorganizations	reorganization	NOUN
cblr-3003	1	7	valuation	valuation	NOUN
cblr-3003	1	8	uncertainty	uncertainty	NOUN
cblr-3003	1	9	in	in	ADP
cblr-3003	1	10	chapter	chapter	NOUN
cblr-3003	1	11	11	11	NUM
cblr-3003	1	12	reorganizations	reorganization	NOUN
cblr-3003	1	13	kerry	kerry	PROPN
cblr-3003	1	14	o'rourke	o'rourke	PROPN
cblr-3003	1	15	*	*	PROPN
cblr-3003	1	16	i.	i.	PROPN
cblr-3003	1	17	introduction	introduction	NOUN
cblr-3003	1	18	...............................................................	...............................................................	PUNCT
cblr-3003	1	19	403	403	NUM
cblr-3003	1	20	ii	ii	NOUN
cblr-3003	1	21	.	.	PUNCT
cblr-3003	2	1	valuation	valuation	PROPN
cblr-3003	2	2	and	and	CCONJ
cblr-3003	2	3	the	the	DET
cblr-3003	2	4	plan	plan	NOUN
cblr-3003	2	5	confirmation	confirmation	NOUN
cblr-3003	2	6	process	process	NOUN
cblr-3003	2	7	in	in	ADP
cblr-3003	2	8	chapter	chapter	NOUN
cblr-3003	2	9	11	11	NUM
cblr-3003	2	10	reorganizations	reorganization	NOUN
cblr-3003	2	11	.....................................	.....................................	PUNCT
cblr-3003	3	1	407	407	NUM
cblr-3003	3	2	iii	iii	NOUN
cblr-3003	3	3	.	.	PUNCT
cblr-3003	3	4	bankruptcy	bankruptcy	NOUN
cblr-3003	3	5	valuation	valuation	PROPN
cblr-3003	3	6	:	:	PUNCT
cblr-3003	3	7	how	how	SCONJ
cblr-3003	3	8	and	and	CCONJ
cblr-3003	3	9	why	why	SCONJ
cblr-3003	3	10	disputes	dispute	NOUN
cblr-3003	3	11	arise	arise	VERB
cblr-3003	3	12	...................................	...................................	PUNCT
cblr-3003	3	13	414	414	NUM
cblr-3003	3	14	a.	a.	NOUN
cblr-3003	3	15	valuation	valuation	NOUN
cblr-3003	3	16	uncertainty	uncertainty	NOUN
cblr-3003	3	17	........................................	........................................	PUNCT
cblr-3003	3	18	414	414	NUM
cblr-3003	3	19	b.	b.	PROPN
cblr-3003	3	20	potential	potential	ADJ
cblr-3003	3	21	market	market	NOUN
cblr-3003	3	22	failures	failure	NOUN
cblr-3003	3	23	..................................	..................................	PUNCT
cblr-3003	3	24	416	416	NUM
cblr-3003	3	25	c.	c.	NOUN
cblr-3003	3	26	valuation	valuation	NOUN
cblr-3003	3	27	methodologies	methodology	NOUN
cblr-3003	3	28	....................................	....................................	PUNCT
cblr-3003	3	29	419	419	NUM
cblr-3003	3	30	d.	d.	PROPN
cblr-3003	3	31	judicial	judicial	PROPN
cblr-3003	3	32	valuation	valuation	NOUN
cblr-3003	3	33	determinations	determination	NOUN
cblr-3003	3	34	....................	....................	PUNCT
cblr-3003	3	35	424	424	NUM
cblr-3003	3	36	1	1	NUM
cblr-3003	3	37	.	.	PUNCT
cblr-3003	4	1	bankruptcy	bankruptcy	NOUN
cblr-3003	4	2	valuation	valuation	NOUN
cblr-3003	4	3	jurisprudence	jurisprudence	NOUN
cblr-3003	4	4	...........	...........	PUNCT
cblr-3003	4	5	425	425	NUM
cblr-3003	4	6	2	2	NUM
cblr-3003	4	7	.	.	PUNCT
cblr-3003	5	1	sources	source	NOUN
cblr-3003	5	2	of	of	ADP
cblr-3003	5	3	judicial	judicial	ADJ
cblr-3003	5	4	valuation	valuation	NOUN
cblr-3003	5	5	uncertainty	uncertainty	NOUN
cblr-3003	5	6	...	...	PUNCT
cblr-3003	5	7	427	427	NUM
cblr-3003	5	8	iv	iv	NOUN
cblr-3003	5	9	.	.	PUNCT
cblr-3003	5	10	valuation	valuation	NOUN
cblr-3003	5	11	disputes	dispute	NOUN
cblr-3003	5	12	and	and	CCONJ
cblr-3003	5	13	the	the	DET
cblr-3003	5	14	parties	party	NOUN
cblr-3003	5	15	'	'	PART
cblr-3003	5	16	incentives	incentive	NOUN
cblr-3003	5	17	.......	.......	PUNCT
cblr-3003	6	1	432	432	NUM
cblr-3003	6	2	v.	v.	ADP
cblr-3003	6	3	resolving	resolve	VERB
cblr-3003	6	4	valuation	valuation	NOUN
cblr-3003	6	5	uncertainty	uncertainty	NOUN
cblr-3003	6	6	.............................	.............................	PUNCT
cblr-3003	7	1	438	438	NUM
cblr-3003	7	2	a.	a.	NOUN
cblr-3003	7	3	actual	actual	ADJ
cblr-3003	7	4	uncertainty	uncertainty	NOUN
cblr-3003	7	5	.............................................	.............................................	PUNCT
cblr-3003	7	6	438	438	NUM
cblr-3003	7	7	1	1	NUM
cblr-3003	7	8	.	.	PUNCT
cblr-3003	8	1	the	the	DET
cblr-3003	8	2	"	"	PUNCT
cblr-3003	8	3	purchase	purchase	NOUN
cblr-3003	8	4	approach	approach	NOUN
cblr-3003	8	5	"	"	PUNCT
cblr-3003	8	6	..............................	..............................	PUNCT
cblr-3003	8	7	438	438	NUM
cblr-3003	8	8	2	2	NUM
cblr-3003	8	9	.	.	PUNCT
cblr-3003	9	1	the	the	DET
cblr-3003	9	2	"	"	PUNCT
cblr-3003	9	3	options	option	NOUN
cblr-3003	9	4	approach	approach	NOUN
cblr-3003	9	5	"	"	PUNCT
cblr-3003	9	6	......................	......................	PUNCT
cblr-3003	10	1	442	442	NUM
cblr-3003	10	2	b.	b.	PROPN
cblr-3003	10	3	judicial	judicial	ADJ
cblr-3003	10	4	valuation	valuation	NOUN
cblr-3003	10	5	uncertainty	uncertainty	NOUN
cblr-3003	10	6	..........................	..........................	PUNCT
cblr-3003	11	1	447	447	NUM
cblr-3003	11	2	v	v	ADP
cblr-3003	11	3	i.	i.	NOUN
cblr-3003	11	4	conclusion	conclusion	NOUN
cblr-3003	11	5	.................................................................	.................................................................	PUNCT
cblr-3003	11	6	450	450	NUM
cblr-3003	11	7	i.	i.	NOUN
cblr-3003	11	8	introduction	introduction	NOUN
cblr-3003	11	9	the	the	DET
cblr-3003	11	10	value	value	NOUN
cblr-3003	11	11	of	of	ADP
cblr-3003	11	12	even	even	ADV
cblr-3003	11	13	a	a	DET
cblr-3003	11	14	healthy	healthy	ADJ
cblr-3003	11	15	business	business	NOUN
cblr-3003	11	16	enterprise	enterprise	NOUN
cblr-3003	11	17	is	be	AUX
cblr-3003	11	18	inherently	inherently	ADV
cblr-3003	11	19	uncertain	uncertain	ADJ
cblr-3003	11	20	,	,	PUNCT
cblr-3003	11	21	and	and	CCONJ
cblr-3003	11	22	a	a	DET
cblr-3003	11	23	company	company	NOUN
cblr-3003	11	24	's	's	PART
cblr-3003	11	25	pursuit	pursuit	NOUN
cblr-3003	11	26	of	of	ADP
cblr-3003	11	27	the	the	DET
cblr-3003	11	28	bankruptcy	bankruptcy	NOUN
cblr-3003	11	29	reorganization	reorganization	NOUN
cblr-3003	11	30	process	process	NOUN
cblr-3003	11	31	further	far	ADV
cblr-3003	11	32	amplifies	amplify	VERB
cblr-3003	11	33	this	this	DET
cblr-3003	11	34	uncertainty	uncertainty	NOUN
cblr-3003	11	35	.	.	PUNCT
cblr-3003	12	1	as	as	ADP
cblr-3003	12	2	a	a	DET
cblr-3003	12	3	result	result	NOUN
cblr-3003	12	4	,	,	PUNCT
cblr-3003	12	5	when	when	SCONJ
cblr-3003	12	6	the	the	DET
cblr-3003	12	7	valuation	valuation	NOUN
cblr-3003	12	8	of	of	ADP
cblr-3003	12	9	a	a	DET
cblr-3003	12	10	distressed	distressed	ADJ
cblr-3003	12	11	entity	entity	NOUN
cblr-3003	12	12	becomes	become	VERB
cblr-3003	12	13	necessary	necessary	ADJ
cblr-3003	12	14	,	,	PUNCT
cblr-3003	12	15	opportunities	opportunity	NOUN
cblr-3003	12	16	for	for	ADP
cblr-3003	12	17	error	error	NOUN
cblr-3003	12	18	and	and	CCONJ
cblr-3003	12	19	unintended	unintended	ADJ
cblr-3003	12	20	financial	financial	ADJ
cblr-3003	12	21	consequences	consequence	NOUN
cblr-3003	12	22	arise	arise	VERB
cblr-3003	12	23	.	.	PUNCT
cblr-3003	13	1	the	the	DET
cblr-3003	13	2	history	history	NOUN
cblr-3003	13	3	of	of	ADP
cblr-3003	13	4	exide	exide	PROPN
cblr-3003	13	5	technologies	technology	NOUN
cblr-3003	13	6	'	'	PART
cblr-3003	13	7	chapter	chapter	NOUN
cblr-3003	13	8	11	11	NUM
cblr-3003	13	9	litigation	litigation	NOUN
cblr-3003	13	10	and	and	CCONJ
cblr-3003	13	11	reorganization	reorganization	NOUN
cblr-3003	13	12	process	process	NOUN
cblr-3003	13	13	,	,	PUNCT
cblr-3003	13	14	coupled	couple	VERB
cblr-3003	13	15	with	with	ADP
cblr-3003	13	16	its	its	PRON
cblr-3003	13	17	subsequent	subsequent	ADJ
cblr-3003	13	18	performance	performance	NOUN
cblr-3003	13	19	,	,	PUNCT
cblr-3003	13	20	illustrates	illustrate	VERB
cblr-3003	13	21	the	the	DET
cblr-3003	13	22	problematic	problematic	ADJ
cblr-3003	13	23	nature	nature	NOUN
cblr-3003	13	24	of	of	ADP
cblr-3003	13	25	valuing	value	VERB
cblr-3003	13	26	a	a	DET
cblr-3003	13	27	bankrupt	bankrupt	ADJ
cblr-3003	13	28	enterprise	enterprise	NOUN
cblr-3003	13	29	.	.	PUNCT
cblr-3003	13	30	!	!	PUNCT
cblr-3003	13	31	.	.	PUNCT
cblr-3003	14	1	j.d	j.d	PROPN
cblr-3003	14	2	.	.	PROPN
cblr-3003	14	3	candidate	candidate	PROPN
cblr-3003	14	4	2006	2006	NUM
cblr-3003	14	5	,	,	PUNCT
cblr-3003	14	6	columbia	columbia	PROPN
cblr-3003	14	7	university	university	PROPN
cblr-3003	14	8	school	school	NOUN
cblr-3003	14	9	of	of	ADP
cblr-3003	14	10	law	law	NOUN
cblr-3003	14	11	;	;	PUNCT
cblr-3003	14	12	a.b	a.b	PROPN
cblr-3003	14	13	.	.	PROPN
cblr-3003	14	14	environmental	environmental	PROPN
cblr-3003	14	15	science	science	PROPN
cblr-3003	14	16	&	&	CCONJ
cblr-3003	14	17	public	public	ADJ
cblr-3003	14	18	policy	policy	NOUN
cblr-3003	14	19	1999	1999	NUM
cblr-3003	14	20	,	,	PUNCT
cblr-3003	14	21	harvard	harvard	PROPN
cblr-3003	14	22	university	university	PROPN
cblr-3003	14	23	.	.	PUNCT
cblr-3003	15	1	the	the	DET
cblr-3003	15	2	author	author	NOUN
cblr-3003	15	3	wishes	wish	VERB
cblr-3003	15	4	to	to	PART
cblr-3003	15	5	thank	thank	VERB
cblr-3003	15	6	l	l	PROPN
cblr-3003	15	7	rofessor	rofessor	PROPN
cblr-3003	15	8	edward	edward	PROPN
cblr-3003	15	9	morrision	morrision	NOUN
cblr-3003	15	10	for	for	ADP
cblr-3003	15	11	his	his	PRON
cblr-3003	15	12	guidance	guidance	NOUN
cblr-3003	15	13	on	on	ADP
cblr-3003	15	14	columbia	columbia	PROPN
cblr-3003	15	15	business	business	PROPN
cblr-3003	15	16	law	law	PROPN
cblr-3003	15	17	review	review	NOUN
cblr-3003	15	18	in	in	ADP
cblr-3003	15	19	october	october	PROPN
cblr-3003	15	20	2003	2003	NUM
cblr-3003	15	21	,	,	PUNCT
cblr-3003	15	22	exide	exide	PROPN
cblr-3003	15	23	(	(	PUNCT
cblr-3003	15	24	"	"	PUNCT
cblr-3003	15	25	the	the	DET
cblr-3003	15	26	debtor	debtor	NOUN
cblr-3003	15	27	"	"	PUNCT
cblr-3003	15	28	or	or	CCONJ
cblr-3003	15	29	"	"	PUNCT
cblr-3003	15	30	the	the	DET
cblr-3003	15	31	company")2	company")2	PROPN
cblr-3003	15	32	proposed	propose	VERB
cblr-3003	15	33	a	a	DET
cblr-3003	15	34	plan	plan	NOUN
cblr-3003	15	35	of	of	ADP
cblr-3003	15	36	reorganization	reorganization	NOUN
cblr-3003	15	37	that	that	PRON
cblr-3003	15	38	fixed	fix	VERB
cblr-3003	15	39	the	the	DET
cblr-3003	15	40	enterprise	enterprise	NOUN
cblr-3003	15	41	value3	value3	NOUN
cblr-3003	15	42	of	of	ADP
cblr-3003	15	43	the	the	DET
cblr-3003	15	44	reorganized	reorganize	VERB
cblr-3003	15	45	company	company	NOUN
cblr-3003	15	46	(	(	PUNCT
cblr-3003	15	47	"	"	PUNCT
cblr-3003	15	48	new	new	ADJ
cblr-3003	15	49	exide	exide	NOUN
cblr-3003	15	50	"	"	PUNCT
cblr-3003	15	51	)	)	PUNCT
cblr-3003	15	52	at	at	ADP
cblr-3003	15	53	$	$	SYM
cblr-3003	15	54	950	950	NUM
cblr-3003	15	55	million	million	NUM
cblr-3003	15	56	and	and	CCONJ
cblr-3003	15	57	gave	give	VERB
cblr-3003	15	58	the	the	DET
cblr-3003	15	59	debtor	debtor	NOUN
cblr-3003	15	60	's	's	PART
cblr-3003	15	61	prepetition	prepetition	NOUN
cblr-3003	15	62	secured	secure	VERB
cblr-3003	15	63	lenders	lender	NOUN
cblr-3003	15	64	99.2	99.2	NUM
cblr-3003	15	65	%	%	NOUN
cblr-3003	15	66	of	of	ADP
cblr-3003	15	67	the	the	DET
cblr-3003	15	68	equity	equity	NOUN
cblr-3003	15	69	value	value	NOUN
cblr-3003	15	70	in	in	ADP
cblr-3003	15	71	new	new	ADJ
cblr-3003	15	72	exide.4	exide.4	PROPN
cblr-3003	15	73	the	the	DET
cblr-3003	15	74	debtor	debtor	NOUN
cblr-3003	15	75	's	's	PART
cblr-3003	15	76	unsecured	unsecured	ADJ
cblr-3003	15	77	creditors	creditor	NOUN
cblr-3003	15	78	voted	vote	VERB
cblr-3003	15	79	overwhelmingly	overwhelmingly	ADV
cblr-3003	15	80	against	against	ADP
cblr-3003	15	81	the	the	DET
cblr-3003	15	82	plan	plan	NOUN
cblr-3003	15	83	.	.	PUNCT
cblr-3003	15	84	'	'	PUNCT
cblr-3003	16	1	at	at	ADP
cblr-3003	16	2	the	the	DET
cblr-3003	16	3	"	"	PUNCT
cblr-3003	16	4	cramdown	cramdown	ADJ
cblr-3003	16	5	"	"	PUNCT
cblr-3003	16	6	hearing	hearing	NOUN
cblr-3003	16	7	,	,	PUNCT
cblr-3003	16	8	'	'	PUNCT
cblr-3003	16	9	the	the	DET
cblr-3003	16	10	official	official	ADJ
cblr-3003	16	11	committee	committee	NOUN
cblr-3003	16	12	of	of	ADP
cblr-3003	16	13	this	this	DET
cblr-3003	16	14	note	note	NOUN
cblr-3003	16	15	,	,	PUNCT
cblr-3003	16	16	jason	jason	PROPN
cblr-3003	16	17	perri	perri	PROPN
cblr-3003	16	18	for	for	ADP
cblr-3003	16	19	his	his	PRON
cblr-3003	16	20	bankruptcy	bankruptcy	NOUN
cblr-3003	16	21	tutorial	tutorial	NOUN
cblr-3003	16	22	,	,	PUNCT
cblr-3003	16	23	and	and	CCONJ
cblr-3003	16	24	the	the	DET
cblr-3003	16	25	staff	staff	NOUN
cblr-3003	16	26	of	of	ADP
cblr-3003	16	27	the	the	DET
cblr-3003	16	28	columbia	columbia	PROPN
cblr-3003	16	29	business	business	PROPN
cblr-3003	16	30	law	law	PROPN
cblr-3003	16	31	review	review	NOUN
cblr-3003	16	32	for	for	ADP
cblr-3003	16	33	their	their	PRON
cblr-3003	16	34	editing	editing	NOUN
cblr-3003	16	35	assistance	assistance	NOUN
cblr-3003	16	36	.	.	PUNCT
cblr-3003	17	1	exide	exide	PROPN
cblr-3003	17	2	technologies	technology	NOUN
cblr-3003	17	3	filed	file	VERB
cblr-3003	17	4	for	for	ADP
cblr-3003	17	5	bankruptcy	bankruptcy	NOUN
cblr-3003	17	6	protection	protection	NOUN
cblr-3003	17	7	on	on	ADP
cblr-3003	17	8	april	april	PROPN
cblr-3003	17	9	15	15	NUM
cblr-3003	17	10	,	,	PUNCT
cblr-3003	17	11	2002	2002	NUM
cblr-3003	17	12	.	.	PUNCT
cblr-3003	18	1	press	press	NOUN
cblr-3003	18	2	release	release	NOUN
cblr-3003	18	3	,	,	PUNCT
cblr-3003	18	4	exide	exide	PROPN
cblr-3003	18	5	technologies	technology	NOUN
cblr-3003	18	6	,	,	PUNCT
cblr-3003	18	7	exide	exide	PROPN
cblr-3003	18	8	technologies	technologie	VERB
cblr-3003	18	9	files	file	NOUN
cblr-3003	18	10	for	for	ADP
cblr-3003	18	11	reorganization	reorganization	NOUN
cblr-3003	18	12	(	(	PUNCT
cblr-3003	18	13	apr	apr	NOUN
cblr-3003	18	14	.	.	PROPN
cblr-3003	18	15	15	15	NUM
cblr-3003	18	16	,	,	PUNCT
cblr-3003	18	17	2002	2002	NUM
cblr-3003	18	18	)	)	PUNCT
cblr-3003	18	19	,	,	PUNCT
cblr-3003	18	20	available	available	ADJ
cblr-3003	18	21	at	at	ADP
cblr-3003	18	22	http://www.exide.coml	http://www.exide.coml	PROPN
cblr-3003	18	23	news	news	NOUN
cblr-3003	18	24	/	/	SYM
cblr-3003	18	25	pressrelease	pressrelease	NOUN
cblr-3003	18	26	/	/	SYM
cblr-3003	18	27	general20020415_exide	general20020415_exide	PROPN
cblr-3003	18	28	-	-	PUNCT
cblr-3003	18	29	technologiesfilesfor	technologiesfilesfor	ADP
cblr-3003	18	30	_	_	PUNCT
cblr-3003	18	31	reorganization.html	reorganization.html	NOUN
cblr-3003	18	32	.	.	PUNCT
cblr-3003	19	1	the	the	DET
cblr-3003	19	2	court	court	NOUN
cblr-3003	19	3	declined	decline	VERB
cblr-3003	19	4	to	to	PART
cblr-3003	19	5	cram	cram	VERB
cblr-3003	19	6	down	down	ADP
cblr-3003	19	7	exide	exide	PROPN
cblr-3003	19	8	's	's	PART
cblr-3003	19	9	proposed	propose	VERB
cblr-3003	19	10	plan	plan	NOUN
cblr-3003	19	11	of	of	ADP
cblr-3003	19	12	reorganization	reorganization	NOUN
cblr-3003	19	13	on	on	ADP
cblr-3003	19	14	december	december	PROPN
cblr-3003	19	15	30	30	NUM
cblr-3003	19	16	,	,	PUNCT
cblr-3003	19	17	2003	2003	NUM
cblr-3003	19	18	.	.	PUNCT
cblr-3003	20	1	in	in	ADP
cblr-3003	20	2	re	re	PROPN
cblr-3003	20	3	exide	exide	PROPN
cblr-3003	20	4	techs	techs	PROPN
cblr-3003	20	5	.	.	PUNCT
cblr-3003	20	6	,	,	PUNCT
cblr-3003	20	7	303	303	NUM
cblr-3003	20	8	b.r	b.r	PROPN
cblr-3003	20	9	.	.	PROPN
cblr-3003	20	10	48	48	NUM
cblr-3003	20	11	(	(	PUNCT
cblr-3003	20	12	bankr	bankr	PROPN
cblr-3003	20	13	.	.	PUNCT
cblr-3003	21	1	d.	d.	PROPN
cblr-3003	21	2	del	del	PROPN
cblr-3003	21	3	.	.	PROPN
cblr-3003	21	4	2003	2003	NUM
cblr-3003	21	5	)	)	PUNCT
cblr-3003	21	6	.	.	PUNCT
cblr-3003	22	1	based	base	VERB
cblr-3003	22	2	on	on	ADP
cblr-3003	22	3	the	the	DET
cblr-3003	22	4	court	court	NOUN
cblr-3003	22	5	's	's	PART
cblr-3003	22	6	ruling	ruling	NOUN
cblr-3003	22	7	,	,	PUNCT
cblr-3003	22	8	exide	exide	PROPN
cblr-3003	22	9	proposed	propose	VERB
cblr-3003	22	10	a	a	DET
cblr-3003	22	11	revised	revise	VERB
cblr-3003	22	12	plan	plan	NOUN
cblr-3003	22	13	of	of	ADP
cblr-3003	22	14	reorganization	reorganization	NOUN
cblr-3003	22	15	which	which	PRON
cblr-3003	22	16	was	be	AUX
cblr-3003	22	17	confirmed	confirm	VERB
cblr-3003	22	18	by	by	ADP
cblr-3003	22	19	the	the	DET
cblr-3003	22	20	court	court	NOUN
cblr-3003	22	21	on	on	ADP
cblr-3003	22	22	april	april	PROPN
cblr-3003	22	23	21	21	NUM
cblr-3003	22	24	,	,	PUNCT
cblr-3003	22	25	2004	2004	NUM
cblr-3003	22	26	.	.	PUNCT
cblr-3003	23	1	press	press	NOUN
cblr-3003	23	2	release	release	NOUN
cblr-3003	23	3	,	,	PUNCT
cblr-3003	23	4	exide	exide	PROPN
cblr-3003	23	5	technologies	technology	NOUN
cblr-3003	23	6	,	,	PUNCT
cblr-3003	23	7	court	court	NOUN
cblr-3003	23	8	confirms	confirm	VERB
cblr-3003	23	9	exide	exide	PROPN
cblr-3003	23	10	technologies	technologies	PROPN
cblr-3003	23	11	'	'	PART
cblr-3003	23	12	plan	plan	NOUN
cblr-3003	23	13	of	of	ADP
cblr-3003	23	14	reorganization	reorganization	NOUN
cblr-3003	23	15	(	(	PUNCT
cblr-3003	23	16	apr	apr	PROPN
cblr-3003	23	17	.	.	PROPN
cblr-3003	23	18	21	21	NUM
cblr-3003	23	19	,	,	PUNCT
cblr-3003	23	20	2004	2004	NUM
cblr-3003	23	21	)	)	PUNCT
cblr-3003	23	22	,	,	PUNCT
cblr-3003	23	23	available	available	ADJ
cblr-3003	23	24	at	at	ADP
cblr-3003	23	25	http://www.exide.com/news/pressrelease/financial/20040421_court	http://www.exide.com/news/pressrelease/financial/20040421_court	NOUN
cblr-3003	23	26	_	_	PUNCT
cblr-3003	23	27	confirmsreorganization-plan.html	confirmsreorganization-plan.html	NOUN
cblr-3003	23	28	.	.	PUNCT
cblr-3003	24	1	the	the	DET
cblr-3003	24	2	reorganized	reorganize	VERB
cblr-3003	24	3	entity	entity	NOUN
cblr-3003	24	4	(	(	PUNCT
cblr-3003	24	5	"	"	PUNCT
cblr-3003	24	6	new	new	ADJ
cblr-3003	24	7	exide	exide	NOUN
cblr-3003	24	8	"	"	PUNCT
cblr-3003	24	9	)	)	PUNCT
cblr-3003	24	10	emerged	emerge	VERB
cblr-3003	24	11	from	from	ADP
cblr-3003	24	12	bankruptcy	bankruptcy	NOUN
cblr-3003	24	13	on	on	ADP
cblr-3003	24	14	may	may	PROPN
cblr-3003	24	15	5	5	NUM
cblr-3003	24	16	,	,	PUNCT
cblr-3003	24	17	2004	2004	NUM
cblr-3003	24	18	.	.	PUNCT
cblr-3003	25	1	press	press	NOUN
cblr-3003	25	2	release	release	NOUN
cblr-3003	25	3	,	,	PUNCT
cblr-3003	25	4	exide	exide	PROPN
cblr-3003	25	5	technologies	technology	NOUN
cblr-3003	25	6	,	,	PUNCT
cblr-3003	25	7	exide	exide	PROPN
cblr-3003	25	8	technologies	technology	NOUN
cblr-3003	25	9	emerges	emerge	VERB
cblr-3003	25	10	from	from	ADP
cblr-3003	25	11	chapter	chapter	NOUN
cblr-3003	25	12	11	11	NUM
cblr-3003	25	13	(	(	PUNCT
cblr-3003	25	14	may	may	PROPN
cblr-3003	25	15	5	5	NUM
cblr-3003	25	16	,	,	PUNCT
cblr-3003	25	17	2004	2004	NUM
cblr-3003	25	18	)	)	PUNCT
cblr-3003	25	19	,	,	PUNCT
cblr-3003	25	20	available	available	ADJ
cblr-3003	25	21	at	at	ADP
cblr-3003	25	22	http://www.exide.com/news/pressrelease/financial/20040505emerges-fromschapter	http://www.exide.com/news/pressrelease/financial/20040505emerges-fromschapter	PROPN
cblr-3003	25	23	_	_	NOUN
cblr-3003	25	24	11.html	11.html	NUM
cblr-3003	25	25	.	.	NOUN
cblr-3003	25	26	2	2	NUM
cblr-3003	25	27	the	the	DET
cblr-3003	25	28	debtors	debtor	NOUN
cblr-3003	25	29	in	in	ADP
cblr-3003	25	30	this	this	DET
cblr-3003	25	31	proceeding	proceeding	NOUN
cblr-3003	25	32	included	include	VERB
cblr-3003	25	33	exide	exide	PROPN
cblr-3003	25	34	technologies	technology	NOUN
cblr-3003	25	35	,	,	PUNCT
cblr-3003	25	36	f	f	X
cblr-3003	25	37	/	/	SYM
cblr-3003	25	38	k	k	NOUN
cblr-3003	25	39	/	/	SYM
cblr-3003	25	40	a	a	DET
cblr-3003	25	41	exide	exide	NOUN
cblr-3003	25	42	corporation	corporation	NOUN
cblr-3003	25	43	;	;	PUNCT
cblr-3003	25	44	exide	exide	PROPN
cblr-3003	25	45	delaware	delaware	PROPN
cblr-3003	25	46	,	,	PUNCT
cblr-3003	25	47	l.l.c	l.l.c	PROPN
cblr-3003	25	48	.	.	PUNCT
cblr-3003	25	49	;	;	PUNCT
cblr-3003	25	50	exide	exide	PROPN
cblr-3003	25	51	illinois	illinois	PROPN
cblr-3003	25	52	,	,	PUNCT
cblr-3003	25	53	inc	inc	PROPN
cblr-3003	25	54	.	.	PROPN
cblr-3003	25	55	;	;	PUNCT
cblr-3003	25	56	rbd	rbd	PROPN
cblr-3003	25	57	liquidation	liquidation	NOUN
cblr-3003	25	58	,	,	PUNCT
cblr-3003	25	59	l.l.c	l.l.c	NOUN
cblr-3003	25	60	.	.	PUNCT
cblr-3003	25	61	;	;	PUNCT
cblr-3003	25	62	dixie	dixie	NOUN
cblr-3003	25	63	metals	metal	NOUN
cblr-3003	25	64	company	company	NOUN
cblr-3003	25	65	;	;	PUNCT
cblr-3003	25	66	and	and	CCONJ
cblr-3003	25	67	refined	refined	ADJ
cblr-3003	25	68	metals	metal	NOUN
cblr-3003	25	69	corporation	corporation	NOUN
cblr-3003	25	70	.	.	PUNCT
cblr-3003	26	1	exide	exide	PROPN
cblr-3003	26	2	techs	techs	PROPN
cblr-3003	26	3	.	.	PUNCT
cblr-3003	26	4	,	,	PUNCT
cblr-3003	26	5	303	303	NUM
cblr-3003	26	6	b.r	b.r	PROPN
cblr-3003	26	7	.	.	PROPN
cblr-3003	26	8	at	at	ADP
cblr-3003	26	9	48	48	NUM
cblr-3003	26	10	.	.	PUNCT
cblr-3003	27	1	for	for	ADP
cblr-3003	27	2	ease	ease	NOUN
cblr-3003	27	3	of	of	ADP
cblr-3003	27	4	communication	communication	NOUN
cblr-3003	27	5	,	,	PUNCT
cblr-3003	27	6	the	the	DET
cblr-3003	27	7	singular	singular	ADJ
cblr-3003	27	8	"	"	PUNCT
cblr-3003	27	9	debtor	debtor	NOUN
cblr-3003	27	10	"	"	PUNCT
cblr-3003	27	11	is	be	AUX
cblr-3003	27	12	used	use	VERB
cblr-3003	27	13	herein	herein	NOUN
cblr-3003	27	14	.	.	PUNCT
cblr-3003	27	15	'	'	PUNCT
cblr-3003	28	1	enterprise	enterprise	NOUN
cblr-3003	28	2	value	value	NOUN
cblr-3003	28	3	is	be	AUX
cblr-3003	28	4	the	the	DET
cblr-3003	28	5	sum	sum	NOUN
cblr-3003	28	6	of	of	ADP
cblr-3003	28	7	a	a	DET
cblr-3003	28	8	company	company	NOUN
cblr-3003	28	9	's	's	PART
cblr-3003	28	10	equity	equity	NOUN
cblr-3003	28	11	value	value	NOUN
cblr-3003	28	12	and	and	CCONJ
cblr-3003	28	13	its	its	PRON
cblr-3003	28	14	net	net	ADJ
cblr-3003	28	15	debt	debt	NOUN
cblr-3003	28	16	(	(	PUNCT
cblr-3003	28	17	debt	debt	NOUN
cblr-3003	28	18	,	,	PUNCT
cblr-3003	28	19	preferred	preferred	ADJ
cblr-3003	28	20	stock	stock	NOUN
cblr-3003	28	21	,	,	PUNCT
cblr-3003	28	22	and	and	CCONJ
cblr-3003	28	23	minority	minority	NOUN
cblr-3003	28	24	interests	interest	NOUN
cblr-3003	28	25	,	,	PUNCT
cblr-3003	28	26	less	less	ADJ
cblr-3003	28	27	cash	cash	NOUN
cblr-3003	28	28	)	)	PUNCT
cblr-3003	28	29	.	.	PUNCT
cblr-3003	28	30	'	'	PUNCT
cblr-3003	29	1	the	the	DET
cblr-3003	29	2	bankruptcy	bankruptcy	PROPN
cblr-3003	29	3	datasource	datasource	NOUN
cblr-3003	29	4	,	,	PUNCT
cblr-3003	29	5	exide	exide	PROPN
cblr-3003	29	6	technologies	technology	NOUN
cblr-3003	29	7	,	,	PUNCT
cblr-3003	29	8	summary	summary	NOUN
cblr-3003	29	9	of	of	ADP
cblr-3003	29	10	debtors	debtor	NOUN
cblr-3003	29	11	'	'	PART
cblr-3003	29	12	fourth	fourth	ADJ
cblr-3003	29	13	amended	amend	VERB
cblr-3003	29	14	joint	joint	ADJ
cblr-3003	29	15	plan	plan	NOUN
cblr-3003	29	16	of	of	ADP
cblr-3003	29	17	reorganization	reorganization	NOUN
cblr-3003	29	18	-	-	PUNCT
cblr-3003	29	19	oct	oct	NOUN
cblr-3003	29	20	.	.	PROPN
cblr-3003	29	21	24	24	NUM
cblr-3003	29	22	,	,	PUNCT
cblr-3003	29	23	2003	2003	NUM
cblr-3003	29	24	,	,	PUNCT
cblr-3003	29	25	(	(	PUNCT
cblr-3003	29	26	new	new	ADJ
cblr-3003	29	27	generation	generation	NOUN
cblr-3003	29	28	research	research	PROPN
cblr-3003	29	29	,	,	PUNCT
cblr-3003	29	30	inc	inc	PROPN
cblr-3003	29	31	.	.	PROPN
cblr-3003	29	32	dec	dec	PROPN
cblr-3003	29	33	.	.	PROPN
cblr-3003	29	34	2003	2003	NUM
cblr-3003	29	35	)	)	PUNCT
cblr-3003	29	36	.	.	PUNCT
cblr-3003	30	1	assuming	assume	VERB
cblr-3003	30	2	that	that	SCONJ
cblr-3003	30	3	the	the	DET
cblr-3003	30	4	company	company	NOUN
cblr-3003	30	5	issued	issue	VERB
cblr-3003	30	6	twenty	twenty	NUM
cblr-3003	30	7	-	-	PUNCT
cblr-3003	30	8	five	five	NUM
cblr-3003	30	9	million	million	NUM
cblr-3003	30	10	new	new	ADJ
cblr-3003	30	11	equity	equity	NOUN
cblr-3003	30	12	shares	share	NOUN
cblr-3003	30	13	,	,	PUNCT
cblr-3003	30	14	the	the	DET
cblr-3003	30	15	company	company	NOUN
cblr-3003	30	16	's	's	PART
cblr-3003	30	17	implied	imply	VERB
cblr-3003	30	18	stock	stock	NOUN
cblr-3003	30	19	price	price	NOUN
cblr-3003	30	20	would	would	AUX
cblr-3003	30	21	have	have	AUX
cblr-3003	30	22	been	be	AUX
cblr-3003	30	23	$	$	SYM
cblr-3003	30	24	20.64	20.64	NUM
cblr-3003	30	25	and	and	CCONJ
cblr-3003	30	26	the	the	DET
cblr-3003	30	27	secured	secure	VERB
cblr-3003	30	28	creditors	creditor	NOUN
cblr-3003	30	29	would	would	AUX
cblr-3003	30	30	have	have	AUX
cblr-3003	30	31	received	receive	VERB
cblr-3003	30	32	total	total	ADJ
cblr-3003	30	33	equity	equity	NOUN
cblr-3003	30	34	value	value	NOUN
cblr-3003	30	35	in	in	ADP
cblr-3003	30	36	the	the	DET
cblr-3003	30	37	amount	amount	NOUN
cblr-3003	30	38	of	of	ADP
cblr-3003	30	39	$	$	SYM
cblr-3003	30	40	516	516	NUM
cblr-3003	30	41	million	million	NUM
cblr-3003	30	42	.	.	PUNCT
cblr-3003	31	1	exide	exide	PROPN
cblr-3003	31	2	techs	techs	PROPN
cblr-3003	31	3	.	.	PUNCT
cblr-3003	31	4	,	,	PUNCT
cblr-3003	31	5	303	303	NUM
cblr-3003	31	6	b.r	b.r	PROPN
cblr-3003	31	7	.	.	PROPN
cblr-3003	31	8	at	at	ADP
cblr-3003	31	9	57	57	NUM
cblr-3003	31	10	-	-	SYM
cblr-3003	31	11	58	58	NUM
cblr-3003	31	12	.	.	PUNCT
cblr-3003	31	13	6	6	NUM
cblr-3003	31	14	when	when	SCONJ
cblr-3003	31	15	the	the	DET
cblr-3003	31	16	parties	party	NOUN
cblr-3003	31	17	to	to	ADP
cblr-3003	31	18	a	a	DET
cblr-3003	31	19	restructuring	restructuring	NOUN
cblr-3003	31	20	process	process	NOUN
cblr-3003	31	21	can	can	AUX
cblr-3003	31	22	not	not	PART
cblr-3003	31	23	agree	agree	VERB
cblr-3003	31	24	on	on	ADP
cblr-3003	31	25	a	a	DET
cblr-3003	31	26	consensual	consensual	ADJ
cblr-3003	31	27	plan	plan	NOUN
cblr-3003	31	28	of	of	ADP
cblr-3003	31	29	reorganization	reorganization	NOUN
cblr-3003	31	30	,	,	PUNCT
cblr-3003	31	31	a	a	DET
cblr-3003	31	32	judicial	judicial	ADJ
cblr-3003	31	33	valuation	valuation	NOUN
cblr-3003	31	34	determination	determination	NOUN
cblr-3003	31	35	must	must	AUX
cblr-3003	31	36	occur	occur	VERB
cblr-3003	31	37	before	before	SCONJ
cblr-3003	31	38	a	a	DET
cblr-3003	31	39	judge	judge	NOUN
cblr-3003	31	40	can	can	AUX
cblr-3003	31	41	"	"	PUNCT
cblr-3003	31	42	cram	cram	VERB
cblr-3003	31	43	down	down	ADP
cblr-3003	31	44	"	"	PUNCT
cblr-3003	31	45	the	the	DET
cblr-3003	31	46	proposed	propose	VERB
cblr-3003	31	47	plan	plan	NOUN
cblr-3003	31	48	over	over	ADP
cblr-3003	31	49	the	the	DET
cblr-3003	31	50	dissenters	dissenter	NOUN
cblr-3003	31	51	'	'	PART
cblr-3003	31	52	objections	objection	NOUN
cblr-3003	31	53	.	.	PUNCT
cblr-3003	32	1	see	see	VERB
cblr-3003	32	2	11	11	NUM
cblr-3003	32	3	u.s.c	u.s.c	ADJ
cblr-3003	32	4	.	.	PUNCT
cblr-3003	33	1	§	§	PROPN
cblr-3003	33	2	1129(b),(2000	1129(b),(2000	NUM
cblr-3003	33	3	)	)	PUNCT
cblr-3003	33	4	;	;	PUNCT
cblr-3003	33	5	kenneth	kenneth	PROPN
cblr-3003	33	6	n.	n.	PROPN
cblr-3003	33	7	klee	klee	PROPN
cblr-3003	33	8	,	,	PUNCT
cblr-3003	33	9	all	all	PRON
cblr-3003	33	10	you	you	PRON
cblr-3003	33	11	ever	ever	ADV
cblr-3003	33	12	wanted	want	VERB
cblr-3003	33	13	to	to	PART
cblr-3003	33	14	know	know	VERB
cblr-3003	33	15	about	about	ADP
cblr-3003	33	16	cram	cram	NOUN
cblr-3003	33	17	down	down	ADP
cblr-3003	33	18	under	under	ADP
cblr-3003	33	19	the	the	DET
cblr-3003	33	20	new	new	ADJ
cblr-3003	33	21	[	[	X
cblr-3003	33	22	vol	vol	NOUN
cblr-3003	33	23	.	.	PUNCT
cblr-3003	33	24	2005	2005	NUM
cblr-3003	33	25	unsecured	unsecured	ADJ
cblr-3003	33	26	creditors	creditor	NOUN
cblr-3003	33	27	'	'	PART
cblr-3003	33	28	valuation	valuation	NOUN
cblr-3003	33	29	expert	expert	NOUN
cblr-3003	33	30	argued	argue	VERB
cblr-3003	33	31	for	for	ADP
cblr-3003	33	32	a	a	DET
cblr-3003	33	33	higher	high	ADJ
cblr-3003	33	34	enterprise	enterprise	NOUN
cblr-3003	33	35	valuation	valuation	NOUN
cblr-3003	33	36	range	range	NOUN
cblr-3003	33	37	of	of	ADP
cblr-3003	33	38	$	$	SYM
cblr-3003	33	39	1.5	1.5	NUM
cblr-3003	33	40	to	to	PART
cblr-3003	33	41	$	$	SYM
cblr-3003	33	42	1.7	1.7	NUM
cblr-3003	33	43	billion.7	billion.7	NOUN
cblr-3003	33	44	the	the	DET
cblr-3003	33	45	court	court	NOUN
cblr-3003	33	46	sided	side	VERB
cblr-3003	33	47	with	with	ADP
cblr-3003	33	48	the	the	DET
cblr-3003	33	49	unsecured	unsecured	ADJ
cblr-3003	33	50	creditors	creditor	NOUN
cblr-3003	33	51	in	in	ADP
cblr-3003	33	52	rejecting	reject	VERB
cblr-3003	33	53	the	the	DET
cblr-3003	33	54	debtor	debtor	NOUN
cblr-3003	33	55	's	's	PART
cblr-3003	33	56	plan	plan	NOUN
cblr-3003	33	57	on	on	ADP
cblr-3003	33	58	the	the	DET
cblr-3003	33	59	grounds	ground	NOUN
cblr-3003	33	60	that	that	SCONJ
cblr-3003	33	61	it	it	PRON
cblr-3003	33	62	undervalued	undervalue	VERB
cblr-3003	33	63	new	new	ADJ
cblr-3003	33	64	exide	exide	NOUN
cblr-3003	33	65	and	and	CCONJ
cblr-3003	33	66	thus	thus	ADV
cblr-3003	33	67	overcompensated	overcompensate	VERB
cblr-3003	33	68	the	the	DET
cblr-3003	33	69	secured	secure	VERB
cblr-3003	33	70	creditors	creditor	NOUN
cblr-3003	33	71	at	at	ADP
cblr-3003	33	72	the	the	DET
cblr-3003	33	73	expense	expense	NOUN
cblr-3003	33	74	of	of	ADP
cblr-3003	33	75	the	the	DET
cblr-3003	33	76	unsecured	unsecured	ADJ
cblr-3003	33	77	creditors	creditor	NOUN
cblr-3003	33	78	.	.	PUNCT
cblr-3003	34	1	in	in	ADP
cblr-3003	34	2	particular	particular	ADJ
cblr-3003	34	3	,	,	PUNCT
cblr-3003	34	4	the	the	DET
cblr-3003	34	5	court	court	NOUN
cblr-3003	34	6	rejected	reject	VERB
cblr-3003	34	7	the	the	DET
cblr-3003	34	8	expert	expert	NOUN
cblr-3003	34	9	for	for	ADP
cblr-3003	34	10	the	the	DET
cblr-3003	34	11	debtor	debtor	NOUN
cblr-3003	34	12	's	's	PART
cblr-3003	34	13	reliance	reliance	NOUN
cblr-3003	34	14	on	on	ADP
cblr-3003	34	15	market	market	NOUN
cblr-3003	34	16	-	-	PUNCT
cblr-3003	34	17	based	base	VERB
cblr-3003	34	18	indications	indication	NOUN
cblr-3003	34	19	of	of	ADP
cblr-3003	34	20	value	value	NOUN
cblr-3003	34	21	,	,	PUNCT
cblr-3003	34	22	including	include	VERB
cblr-3003	34	23	a	a	DET
cblr-3003	34	24	single	single	ADJ
cblr-3003	34	25	$	$	SYM
cblr-3003	34	26	950	950	NUM
cblr-3003	34	27	million	million	NUM
cblr-3003	34	28	outside	outside	ADJ
cblr-3003	34	29	bid	bid	NOUN
cblr-3003	34	30	for	for	ADP
cblr-3003	34	31	the	the	DET
cblr-3003	34	32	company.8	company.8	PROPN
cblr-3003	34	33	instead	instead	ADV
cblr-3003	34	34	,	,	PUNCT
cblr-3003	34	35	the	the	DET
cblr-3003	34	36	court	court	NOUN
cblr-3003	34	37	concluded	conclude	VERB
cblr-3003	34	38	that	that	SCONJ
cblr-3003	34	39	new	new	ADJ
cblr-3003	34	40	exide	exide	NOUN
cblr-3003	34	41	's	's	PART
cblr-3003	34	42	enterprise	enterprise	NOUN
cblr-3003	34	43	value	value	NOUN
cblr-3003	34	44	was	be	AUX
cblr-3003	34	45	in	in	ADP
cblr-3003	34	46	the	the	DET
cblr-3003	34	47	range	range	NOUN
cblr-3003	34	48	of	of	ADP
cblr-3003	34	49	$	$	SYM
cblr-3003	34	50	1.4	1.4	NUM
cblr-3003	34	51	to	to	PART
cblr-3003	34	52	$	$	SYM
cblr-3003	34	53	1.6	1.6	NUM
cblr-3003	34	54	billion.9	billion.9	NOUN
cblr-3003	34	55	in	in	ADP
cblr-3003	34	56	april	april	PROPN
cblr-3003	34	57	2004	2004	NUM
cblr-3003	34	58	,	,	PUNCT
cblr-3003	34	59	the	the	DET
cblr-3003	34	60	court	court	NOUN
cblr-3003	34	61	confirmed	confirm	VERB
cblr-3003	34	62	a	a	DET
cblr-3003	34	63	revised	revise	VERB
cblr-3003	34	64	plan	plan	NOUN
cblr-3003	34	65	negotiated	negotiate	VERB
cblr-3003	34	66	by	by	ADP
cblr-3003	34	67	the	the	DET
cblr-3003	34	68	parties	party	NOUN
cblr-3003	34	69	.	.	PUNCT
cblr-3003	35	1	the	the	DET
cblr-3003	35	2	plan	plan	NOUN
cblr-3003	35	3	assumed	assume	VERB
cblr-3003	35	4	a	a	DET
cblr-3003	35	5	midpoint	midpoint	NOUN
cblr-3003	35	6	enterprise	enterprise	NOUN
cblr-3003	35	7	value	value	NOUN
cblr-3003	35	8	of	of	ADP
cblr-3003	35	9	$	$	SYM
cblr-3003	35	10	1.5	1.5	NUM
cblr-3003	35	11	billion	billion	NUM
cblr-3003	35	12	and	and	CCONJ
cblr-3003	35	13	allocated	allocate	VERB
cblr-3003	35	14	22.5	22.5	NUM
cblr-3003	35	15	million	million	NUM
cblr-3003	35	16	common	common	ADJ
cblr-3003	35	17	shares	share	NOUN
cblr-3003	35	18	,	,	PUNCT
cblr-3003	35	19	or	or	CCONJ
cblr-3003	35	20	ninety	ninety	NUM
cblr-3003	35	21	percent	percent	NOUN
cblr-3003	35	22	of	of	ADP
cblr-3003	35	23	new	new	ADJ
cblr-3003	35	24	exide	exide	NOUN
cblr-3003	35	25	's	's	PART
cblr-3003	35	26	equity	equity	NOUN
cblr-3003	35	27	value	value	NOUN
cblr-3003	35	28	,	,	PUNCT
cblr-3003	35	29	to	to	ADP
cblr-3003	35	30	the	the	DET
cblr-3003	35	31	secured	secure	VERB
cblr-3003	35	32	creditors	creditor	NOUN
cblr-3003	35	33	and	and	CCONJ
cblr-3003	35	34	2.5	2.5	NUM
cblr-3003	35	35	million	million	NUM
cblr-3003	35	36	shares	share	NOUN
cblr-3003	35	37	,	,	PUNCT
cblr-3003	35	38	or	or	CCONJ
cblr-3003	35	39	ten	ten	NUM
cblr-3003	35	40	percent	percent	NOUN
cblr-3003	35	41	of	of	ADP
cblr-3003	35	42	the	the	DET
cblr-3003	35	43	equity	equity	NOUN
cblr-3003	35	44	,	,	PUNCT
cblr-3003	35	45	to	to	ADP
cblr-3003	35	46	the	the	DET
cblr-3003	35	47	unsecured	unsecured	ADJ
cblr-3003	35	48	creditors	creditor	NOUN
cblr-3003	35	49	,	,	PUNCT
cblr-3003	35	50	who	who	PRON
cblr-3003	35	51	received	receive	VERB
cblr-3003	35	52	warrants	warrant	NOUN
cblr-3003	35	53	to	to	PART
cblr-3003	35	54	purchase	purchase	VERB
cblr-3003	35	55	an	an	DET
cblr-3003	35	56	additional	additional	ADJ
cblr-3003	35	57	6.25	6.25	NUM
cblr-3003	35	58	million	million	NUM
cblr-3003	35	59	shares	share	NOUN
cblr-3003	35	60	,	,	PUNCT
cblr-3003	35	61	or	or	CCONJ
cblr-3003	35	62	twenty	twenty	NUM
cblr-3003	35	63	percent	percent	NOUN
cblr-3003	35	64	of	of	ADP
cblr-3003	35	65	the	the	DET
cblr-3003	35	66	fully	fully	ADV
cblr-3003	35	67	-	-	PUNCT
cblr-3003	35	68	diluted	dilute	VERB
cblr-3003	35	69	equity	equity	NOUN
cblr-3003	35	70	.	.	PUNCT
cblr-3003	36	1	°	°	PROPN
cblr-3003	37	1	the	the	DET
cblr-3003	37	2	secured	secure	VERB
cblr-3003	37	3	creditors	creditor	NOUN
cblr-3003	37	4	thus	thus	ADV
cblr-3003	37	5	surrendered	surrender	VERB
cblr-3003	37	6	at	at	ADV
cblr-3003	37	7	least	least	ADJ
cblr-3003	37	8	(	(	PUNCT
cblr-3003	37	9	more	more	ADJ
cblr-3003	37	10	if	if	SCONJ
cblr-3003	37	11	warrants	warrant	NOUN
cblr-3003	37	12	are	be	AUX
cblr-3003	37	13	exercised	exercise	VERB
cblr-3003	37	14	)	)	PUNCT
cblr-3003	37	15	ten	ten	NUM
cblr-3003	37	16	percent	percent	NOUN
cblr-3003	37	17	of	of	ADP
cblr-3003	37	18	the	the	DET
cblr-3003	37	19	equity	equity	NOUN
cblr-3003	37	20	value	value	NOUN
cblr-3003	37	21	in	in	ADP
cblr-3003	37	22	new	new	ADJ
cblr-3003	37	23	exide	exide	NOUN
cblr-3003	37	24	as	as	ADP
cblr-3003	37	25	a	a	DET
cblr-3003	37	26	result	result	NOUN
cblr-3003	37	27	of	of	ADP
cblr-3003	37	28	the	the	DET
cblr-3003	37	29	court	court	NOUN
cblr-3003	37	30	's	's	PART
cblr-3003	37	31	"	"	PUNCT
cblr-3003	37	32	cramup	cramup	NOUN
cblr-3003	37	33	.	.	PUNCT
cblr-3003	38	1	"11	"11	PROPN
cblr-3003	38	2	bankruptcy	bankruptcy	PROPN
cblr-3003	38	3	code	code	PROPN
cblr-3003	38	4	,	,	PUNCT
cblr-3003	38	5	53	53	NUM
cblr-3003	38	6	am	am	NOUN
cblr-3003	38	7	.	.	PUNCT
cblr-3003	39	1	bankr	bankr	PROPN
cblr-3003	39	2	.	.	PUNCT
cblr-3003	40	1	l.j	l.j	PROPN
cblr-3003	40	2	.	.	PROPN
cblr-3003	41	1	133	133	NUM
cblr-3003	41	2	(	(	PUNCT
cblr-3003	41	3	1979	1979	NUM
cblr-3003	41	4	)	)	PUNCT
cblr-3003	41	5	;	;	PUNCT
cblr-3003	42	1	george	george	PROPN
cblr-3003	42	2	m.	m.	NOUN
cblr-3003	42	3	treister	treister	NOUN
cblr-3003	42	4	et	et	PROPN
cblr-3003	42	5	al	al	PROPN
cblr-3003	42	6	.	.	PROPN
cblr-3003	42	7	,	,	PUNCT
cblr-3003	42	8	fundamentals	fundamental	NOUN
cblr-3003	42	9	of	of	ADP
cblr-3003	42	10	bankruptcy	bankruptcy	NOUN
cblr-3003	42	11	law	law	NOUN
cblr-3003	42	12	§	§	PROPN
cblr-3003	42	13	9.04(f	9.04(f	PROPN
cblr-3003	42	14	)	)	PUNCT
cblr-3003	42	15	(	(	PUNCT
cblr-3003	42	16	4th	4th	ADJ
cblr-3003	42	17	ed	ed	NOUN
cblr-3003	42	18	.	.	PUNCT
cblr-3003	42	19	1996	1996	NUM
cblr-3003	42	20	)	)	PUNCT
cblr-3003	42	21	.	.	PUNCT
cblr-3003	43	1	exide	exide	PROPN
cblr-3003	43	2	techs	techs	PROPN
cblr-3003	43	3	.	.	PUNCT
cblr-3003	43	4	,	,	PUNCT
cblr-3003	43	5	303	303	NUM
cblr-3003	43	6	b.r	b.r	PROPN
cblr-3003	43	7	.	.	PROPN
cblr-3003	43	8	at	at	ADP
cblr-3003	43	9	59	59	NUM
cblr-3003	43	10	.	.	PUNCT
cblr-3003	44	1	i	i	PRON
cblr-3003	44	2	d.	d.	PROPN
cblr-3003	44	3	at	at	ADP
cblr-3003	44	4	59	59	NUM
cblr-3003	44	5	&	&	CCONJ
cblr-3003	44	6	n.24	n.24	PROPN
cblr-3003	44	7	,	,	PUNCT
cblr-3003	44	8	66	66	NUM
cblr-3003	44	9	.	.	PUNCT
cblr-3003	45	1	after	after	ADP
cblr-3003	45	2	marketing	market	VERB
cblr-3003	45	3	the	the	DET
cblr-3003	45	4	company	company	NOUN
cblr-3003	45	5	to	to	ADP
cblr-3003	45	6	approximately	approximately	ADV
cblr-3003	45	7	seventy	seventy	NUM
cblr-3003	45	8	-	-	PUNCT
cblr-3003	45	9	five	five	NUM
cblr-3003	45	10	private	private	ADJ
cblr-3003	45	11	equity	equity	NOUN
cblr-3003	45	12	firms	firm	NOUN
cblr-3003	45	13	,	,	PUNCT
cblr-3003	45	14	the	the	DET
cblr-3003	45	15	debtor	debtor	NOUN
cblr-3003	45	16	's	's	PART
cblr-3003	45	17	adviser	adviser	NOUN
cblr-3003	45	18	received	receive	VERB
cblr-3003	45	19	only	only	ADV
cblr-3003	45	20	three	three	NUM
cblr-3003	45	21	second	second	ADJ
cblr-3003	45	22	round	round	NOUN
cblr-3003	45	23	bids	bid	NOUN
cblr-3003	45	24	for	for	ADP
cblr-3003	45	25	the	the	DET
cblr-3003	45	26	company	company	NOUN
cblr-3003	45	27	;	;	PUNCT
cblr-3003	45	28	in	in	ADP
cblr-3003	45	29	addition	addition	NOUN
cblr-3003	45	30	to	to	ADP
cblr-3003	45	31	the	the	DET
cblr-3003	45	32	$	$	SYM
cblr-3003	45	33	950	950	NUM
cblr-3003	45	34	million	million	NUM
cblr-3003	45	35	bid	bid	NOUN
cblr-3003	45	36	,	,	PUNCT
cblr-3003	45	37	two	two	NUM
cblr-3003	45	38	other	other	ADJ
cblr-3003	45	39	firms	firm	NOUN
cblr-3003	45	40	bid	bid	VERB
cblr-3003	45	41	less	less	ADJ
cblr-3003	45	42	than	than	ADP
cblr-3003	45	43	$	$	SYM
cblr-3003	45	44	900	900	NUM
cblr-3003	45	45	million	million	NUM
cblr-3003	45	46	for	for	ADP
cblr-3003	45	47	the	the	DET
cblr-3003	45	48	company	company	NOUN
cblr-3003	45	49	.	.	PUNCT
cblr-3003	46	1	i	i	PRON
cblr-3003	46	2	d.	d.	PROPN
cblr-3003	46	3	at	at	ADP
cblr-3003	46	4	59	59	NUM
cblr-3003	46	5	n.24	n.24	PROPN
cblr-3003	46	6	.	.	PUNCT
cblr-3003	47	1	i	i	PRON
cblr-3003	47	2	d.	d.	PROPN
cblr-3003	47	3	at	at	ADP
cblr-3003	47	4	66	66	NUM
cblr-3003	47	5	.	.	PUNCT
cblr-3003	47	6	'	'	PUNCT
cblr-3003	48	1	o	o	NOUN
cblr-3003	48	2	press	press	NOUN
cblr-3003	48	3	release	release	NOUN
cblr-3003	48	4	,	,	PUNCT
cblr-3003	48	5	exide	exide	PROPN
cblr-3003	48	6	technologies	technology	NOUN
cblr-3003	48	7	,	,	PUNCT
cblr-3003	48	8	court	court	NOUN
cblr-3003	48	9	confirms	confirm	VERB
cblr-3003	48	10	exide	exide	PROPN
cblr-3003	48	11	technologies	technologies	PROPN
cblr-3003	48	12	'	'	PART
cblr-3003	48	13	plan	plan	NOUN
cblr-3003	48	14	of	of	ADP
cblr-3003	48	15	reorganization	reorganization	NOUN
cblr-3003	48	16	(	(	PUNCT
cblr-3003	48	17	apr	apr	PROPN
cblr-3003	48	18	.	.	PROPN
cblr-3003	48	19	21	21	NUM
cblr-3003	48	20	,	,	PUNCT
cblr-3003	48	21	2004	2004	NUM
cblr-3003	48	22	)	)	PUNCT
cblr-3003	48	23	,	,	PUNCT
cblr-3003	48	24	available	available	ADJ
cblr-3003	48	25	at	at	ADP
cblr-3003	48	26	http://www.exide.com/news/pressrelease/financial/2004042	http://www.exide.com/news/pressrelease/financial/2004042	PROPN
cblr-3003	48	27	1_court	1_court	NUM
cblr-3003	48	28	_	_	PRON
cblr-3003	48	29	confirms	confirm	VERB
cblr-3003	48	30	reorganization	reorganization	NOUN
cblr-3003	48	31	plan.html	plan.html	NOUN
cblr-3003	48	32	.	.	PUNCT
cblr-3003	49	1	under	under	ADP
cblr-3003	49	2	the	the	DET
cblr-3003	49	3	revised	revised	ADJ
cblr-3003	49	4	plan	plan	NOUN
cblr-3003	49	5	,	,	PUNCT
cblr-3003	49	6	new	new	ADJ
cblr-3003	49	7	exide	exide	PROPN
cblr-3003	49	8	's	's	PART
cblr-3003	49	9	implied	imply	VERB
cblr-3003	49	10	stock	stock	NOUN
cblr-3003	49	11	price	price	NOUN
cblr-3003	49	12	was	be	AUX
cblr-3003	49	13	$	$	SYM
cblr-3003	49	14	24.50	24.50	NUM
cblr-3003	49	15	per	per	ADP
cblr-3003	49	16	share	share	NOUN
cblr-3003	49	17	.	.	PUNCT
cblr-3003	50	1	at	at	ADP
cblr-3003	50	2	this	this	DET
cblr-3003	50	3	stock	stock	NOUN
cblr-3003	50	4	price	price	NOUN
cblr-3003	50	5	,	,	PUNCT
cblr-3003	50	6	the	the	DET
cblr-3003	50	7	equity	equity	NOUN
cblr-3003	50	8	component	component	NOUN
cblr-3003	50	9	of	of	ADP
cblr-3003	50	10	the	the	DET
cblr-3003	50	11	secured	secure	VERB
cblr-3003	50	12	creditors	creditor	NOUN
cblr-3003	50	13	'	'	PART
cblr-3003	50	14	recovery	recovery	NOUN
cblr-3003	50	15	was	be	AUX
cblr-3003	50	16	valued	value	VERB
cblr-3003	50	17	at	at	ADP
cblr-3003	50	18	$	$	SYM
cblr-3003	50	19	551	551	NUM
cblr-3003	50	20	million	million	NUM
cblr-3003	50	21	.	.	PUNCT
cblr-3003	51	1	the	the	DET
cblr-3003	51	2	warrants	warrant	NOUN
cblr-3003	51	3	were	be	AUX
cblr-3003	51	4	exercisable	exercisable	ADJ
cblr-3003	51	5	at	at	ADP
cblr-3003	51	6	a	a	DET
cblr-3003	51	7	price	price	NOUN
cblr-3003	51	8	of	of	ADP
cblr-3003	51	9	$	$	SYM
cblr-3003	51	10	32.11	32.11	NUM
cblr-3003	51	11	per	per	ADP
cblr-3003	51	12	share	share	NOUN
cblr-3003	51	13	.	.	PUNCT
cblr-3003	52	1	1	1	NUM
cblr-3003	52	2	see	see	VERB
cblr-3003	52	3	barry	barry	PROPN
cblr-3003	52	4	e.	e.	PROPN
cblr-3003	52	5	adler	adler	PROPN
cblr-3003	52	6	,	,	PUNCT
cblr-3003	52	7	the	the	DET
cblr-3003	52	8	emergence	emergence	NOUN
cblr-3003	52	9	of	of	ADP
cblr-3003	52	10	markets	market	NOUN
cblr-3003	52	11	in	in	ADP
cblr-3003	52	12	chapter	chapter	NOUN
cblr-3003	52	13	11	11	NUM
cblr-3003	52	14	:	:	PUNCT
cblr-3003	52	15	a	a	DET
cblr-3003	52	16	small	small	ADJ
cblr-3003	52	17	step	step	NOUN
cblr-3003	52	18	on	on	ADP
cblr-3003	52	19	north	north	PROPN
cblr-3003	52	20	lasalle	lasalle	PROPN
cblr-3003	52	21	street	street	PROPN
cblr-3003	52	22	,	,	PUNCT
cblr-3003	52	23	8	8	NUM
cblr-3003	52	24	sup	sup	NOUN
cblr-3003	52	25	.	.	PUNCT
cblr-3003	53	1	ct	ct	PROPN
cblr-3003	53	2	.	.	PUNCT
cblr-3003	54	1	econ	econ	PROPN
cblr-3003	54	2	.	.	PUNCT
cblr-3003	55	1	rev	rev	PROPN
cblr-3003	55	2	.	.	PROPN
cblr-3003	55	3	1	1	NUM
cblr-3003	55	4	,	,	PUNCT
cblr-3003	55	5	17	17	NUM
cblr-3003	55	6	n.34	n.34	NOUN
cblr-3003	55	7	(	(	PUNCT
cblr-3003	55	8	2000	2000	NUM
cblr-3003	55	9	)	)	PUNCT
cblr-3003	55	10	(	(	PUNCT
cblr-3003	55	11	"	"	PUNCT
cblr-3003	55	12	where	where	SCONJ
cblr-3003	55	13	[	[	X
cblr-3003	55	14	a	a	DET
cblr-3003	55	15	junior	junior	ADJ
cblr-3003	55	16	claimant	claimant	NOUN
cblr-3003	55	17	]	]	PUNCT
cblr-3003	55	18	asserts	assert	VERB
cblr-3003	55	19	solvency	solvency	NOUN
cblr-3003	55	20	and	and	CCONJ
cblr-3003	55	21	retains	retain	VERB
cblr-3003	55	22	an	an	DET
cblr-3003	55	23	interest	interest	NOUN
cblr-3003	55	24	on	on	ADP
cblr-3003	55	25	that	that	DET
cblr-3003	55	26	basis	basis	NOUN
cblr-3003	55	27	,	,	PUNCT
cblr-3003	55	28	one	one	PRON
cblr-3003	55	29	might	might	AUX
cblr-3003	55	30	refer	refer	VERB
cblr-3003	55	31	to	to	ADP
cblr-3003	55	32	the	the	DET
cblr-3003	55	33	coerced	coerced	ADJ
cblr-3003	55	34	acceptance	acceptance	NOUN
cblr-3003	55	35	by	by	ADP
cblr-3003	55	36	a	a	DET
cblr-3003	55	37	[	[	X
cblr-3003	55	38	senior	senior	ADJ
cblr-3003	55	39	class	class	NOUN
cblr-3003	55	40	]	]	PUNCT
cblr-3003	55	41	as	as	ADP
cblr-3003	55	42	"	"	PUNCT
cblr-3003	55	43	cramup	cramup	NOUN
cblr-3003	55	44	.	.	PUNCT
cblr-3003	55	45	"	"	PUNCT
cblr-3003	55	46	)	)	PUNCT
cblr-3003	55	47	.	.	PUNCT
cblr-3003	56	1	valuation	valuation	PROPN
cblr-3003	56	2	uncertaintyno	uncertaintyno	ADJ
cblr-3003	56	3	.	.	PUNCT
cblr-3003	57	1	2:403	2:403	NOUN
cblr-3003	57	2	]	]	PUNCT
cblr-3003	57	3	in	in	ADP
cblr-3003	57	4	retrospect	retrospect	NOUN
cblr-3003	57	5	,	,	PUNCT
cblr-3003	57	6	it	it	PRON
cblr-3003	57	7	appears	appear	VERB
cblr-3003	57	8	that	that	SCONJ
cblr-3003	57	9	the	the	DET
cblr-3003	57	10	court	court	NOUN
cblr-3003	57	11	overvalued	overvalue	VERB
cblr-3003	57	12	new	new	ADJ
cblr-3003	57	13	exide	exide	NOUN
cblr-3003	57	14	,	,	PUNCT
cblr-3003	57	15	providing	provide	VERB
cblr-3003	57	16	too	too	ADV
cblr-3003	57	17	much	much	ADJ
cblr-3003	57	18	recovery	recovery	NOUN
cblr-3003	57	19	for	for	ADP
cblr-3003	57	20	the	the	DET
cblr-3003	57	21	unsecured	unsecured	ADJ
cblr-3003	57	22	creditors	creditor	NOUN
cblr-3003	57	23	at	at	ADP
cblr-3003	57	24	the	the	DET
cblr-3003	57	25	expense	expense	NOUN
cblr-3003	57	26	of	of	ADP
cblr-3003	57	27	the	the	DET
cblr-3003	57	28	senior	senior	ADJ
cblr-3003	57	29	secured	secured	ADJ
cblr-3003	57	30	creditors	creditor	NOUN
cblr-3003	57	31	.	.	PUNCT
cblr-3003	58	1	by	by	ADP
cblr-3003	58	2	the	the	DET
cblr-3003	58	3	end	end	NOUN
cblr-3003	58	4	of	of	ADP
cblr-3003	58	5	2004	2004	NUM
cblr-3003	58	6	,	,	PUNCT
cblr-3003	58	7	new	new	ADJ
cblr-3003	58	8	exide	exide	PROPN
cblr-3003	58	9	's	's	PART
cblr-3003	58	10	stock	stock	NOUN
cblr-3003	58	11	price	price	NOUN
cblr-3003	58	12	had	have	AUX
cblr-3003	58	13	declined	decline	VERB
cblr-3003	58	14	from	from	ADP
cblr-3003	58	15	the	the	DET
cblr-3003	58	16	$	$	SYM
cblr-3003	58	17	24.50	24.50	NUM
cblr-3003	58	18	price	price	NOUN
cblr-3003	58	19	per	per	ADP
cblr-3003	58	20	share	share	NOUN
cblr-3003	58	21	implied	imply	VERB
cblr-3003	58	22	in	in	ADP
cblr-3003	58	23	the	the	DET
cblr-3003	58	24	company	company	NOUN
cblr-3003	58	25	's	's	PART
cblr-3003	58	26	confirmed	confirm	VERB
cblr-3003	58	27	plan	plan	NOUN
cblr-3003	58	28	of	of	ADP
cblr-3003	58	29	reorganization	reorganization	NOUN
cblr-3003	58	30	to	to	ADP
cblr-3003	58	31	$	$	SYM
cblr-3003	58	32	13.78	13.78	NUM
cblr-3003	58	33	per	per	ADP
cblr-3003	58	34	share.1	share.1	NOUN
cblr-3003	58	35	2	2	NUM
cblr-3003	58	36	at	at	ADP
cblr-3003	58	37	this	this	DET
cblr-3003	58	38	price	price	NOUN
cblr-3003	58	39	,	,	PUNCT
cblr-3003	58	40	new	new	ADJ
cblr-3003	58	41	exide	exide	PROPN
cblr-3003	58	42	's	's	PART
cblr-3003	58	43	total	total	ADJ
cblr-3003	58	44	equity	equity	NOUN
cblr-3003	58	45	value	value	NOUN
cblr-3003	58	46	was	be	AUX
cblr-3003	58	47	approximately	approximately	ADV
cblr-3003	58	48	$	$	SYM
cblr-3003	58	49	345	345	NUM
cblr-3003	58	50	million	million	NUM
cblr-3003	58	51	,	,	PUNCT
cblr-3003	58	52	"	"	PUNCT
cblr-3003	58	53	and	and	CCONJ
cblr-3003	58	54	its	its	PRON
cblr-3003	58	55	total	total	ADJ
cblr-3003	58	56	enterprise	enterprise	NOUN
cblr-3003	58	57	value	value	NOUN
cblr-3003	58	58	was	be	AUX
cblr-3003	58	59	less	less	ADJ
cblr-3003	58	60	than	than	ADP
cblr-3003	58	61	$	$	SYM
cblr-3003	58	62	950	950	NUM
cblr-3003	58	63	million	million	NUM
cblr-3003	58	64	,	,	PUNCT
cblr-3003	58	65	4	4	NUM
cblr-3003	58	66	the	the	DET
cblr-3003	58	67	value	value	NOUN
cblr-3003	58	68	initially	initially	ADV
cblr-3003	58	69	proposed	propose	VERB
cblr-3003	58	70	by	by	ADP
cblr-3003	58	71	the	the	DET
cblr-3003	58	72	debtor	debtor	NOUN
cblr-3003	58	73	but	but	CCONJ
cblr-3003	58	74	rejected	reject	VERB
cblr-3003	58	75	as	as	ADP
cblr-3003	58	76	too	too	ADV
cblr-3003	58	77	low	low	ADJ
cblr-3003	58	78	by	by	ADP
cblr-3003	58	79	the	the	DET
cblr-3003	58	80	court	court	NOUN
cblr-3003	58	81	.	.	PUNCT
cblr-3003	59	1	the	the	DET
cblr-3003	59	2	warrants	warrant	NOUN
cblr-3003	59	3	,	,	PUNCT
cblr-3003	59	4	of	of	ADP
cblr-3003	59	5	course	course	NOUN
cblr-3003	59	6	,	,	PUNCT
cblr-3003	59	7	remained	remain	VERB
cblr-3003	59	8	far	far	ADV
cblr-3003	59	9	out	out	ADP
cblr-3003	59	10	of	of	ADP
cblr-3003	59	11	the	the	DET
cblr-3003	59	12	money	money	NOUN
cblr-3003	59	13	.	.	PUNCT
cblr-3003	60	1	given	give	VERB
cblr-3003	60	2	this	this	DET
cblr-3003	60	3	outcome	outcome	NOUN
cblr-3003	60	4	,	,	PUNCT
cblr-3003	60	5	it	it	PRON
cblr-3003	60	6	appears	appear	VERB
cblr-3003	60	7	that	that	SCONJ
cblr-3003	60	8	the	the	DET
cblr-3003	60	9	debtor	debtor	NOUN
cblr-3003	60	10	's	's	PART
cblr-3003	60	11	plan	plan	NOUN
cblr-3003	60	12	should	should	AUX
cblr-3003	60	13	have	have	AUX
cblr-3003	60	14	been	be	AUX
cblr-3003	60	15	confirmed	confirm	VERB
cblr-3003	60	16	.	.	PUNCT
cblr-3003	61	1	5	5	NUM
cblr-3003	61	2	while	while	SCONJ
cblr-3003	61	3	the	the	DET
cblr-3003	61	4	exide	exide	PROPN
cblr-3003	61	5	account	account	NOUN
cblr-3003	61	6	invokes	invoke	VERB
cblr-3003	61	7	valuation	valuation	NOUN
cblr-3003	61	8	only	only	ADV
cblr-3003	61	9	in	in	ADP
cblr-3003	61	10	the	the	DET
cblr-3003	61	11	context	context	NOUN
cblr-3003	61	12	of	of	ADP
cblr-3003	61	13	plan	plan	NOUN
cblr-3003	61	14	confirmation	confirmation	NOUN
cblr-3003	61	15	and	and	CCONJ
cblr-3003	61	16	cramdown	cramdown	NOUN
cblr-3003	61	17	,	,	PUNCT
cblr-3003	61	18	6	6	NUM
cblr-3003	61	19	the	the	DET
cblr-3003	61	20	bankruptcy	bankruptcy	NOUN
cblr-3003	61	21	code	code	NOUN
cblr-3003	61	22	and	and	CCONJ
cblr-3003	61	23	related	relate	VERB
cblr-3003	61	24	jurisprudence	jurisprudence	NOUN
cblr-3003	61	25	may	may	AUX
cblr-3003	61	26	require	require	VERB
cblr-3003	61	27	valuation	valuation	NOUN
cblr-3003	61	28	assessments	assessment	NOUN
cblr-3003	61	29	at	at	ADP
cblr-3003	61	30	multiple	multiple	ADJ
cblr-3003	61	31	points	point	NOUN
cblr-3003	61	32	in	in	ADP
cblr-3003	61	33	a	a	DET
cblr-3003	61	34	bankruptcy	bankruptcy	NOUN
cblr-3003	61	35	proceeding	proceeding	NOUN
cblr-3003	61	36	.	.	PUNCT
cblr-3003	62	1	for	for	ADP
cblr-3003	62	2	example	example	NOUN
cblr-3003	62	3	,	,	PUNCT
cblr-3003	62	4	the	the	DET
cblr-3003	62	5	determination	determination	NOUN
cblr-3003	62	6	of	of	ADP
cblr-3003	62	7	a	a	DET
cblr-3003	62	8	claimant	claimant	NOUN
cblr-3003	62	9	's	's	PART
cblr-3003	62	10	secured	secure	VERB
cblr-3003	62	11	status	status	NOUN
cblr-3003	62	12	requires	require	VERB
cblr-3003	62	13	valuation	valuation	NOUN
cblr-3003	62	14	of	of	ADP
cblr-3003	62	15	the	the	DET
cblr-3003	62	16	underlying	underlie	VERB
cblr-3003	62	17	collateral	collateral	NOUN
cblr-3003	62	18	,	,	PUNCT
cblr-3003	62	19	7	7	NUM
cblr-3003	62	20	and	and	CCONJ
cblr-3003	62	21	the	the	DET
cblr-3003	62	22	merit	merit	NOUN
cblr-3003	62	23	of	of	ADP
cblr-3003	62	24	an	an	DET
cblr-3003	62	25	avoidance	avoidance	NOUN
cblr-3003	62	26	action	action	NOUN
cblr-3003	62	27	depends	depend	VERB
cblr-3003	62	28	upon	upon	SCONJ
cblr-3003	62	29	whether	whether	SCONJ
cblr-3003	62	30	a	a	DET
cblr-3003	62	31	debtor	debtor	NOUN
cblr-3003	62	32	was	be	AUX
cblr-3003	62	33	solvent	solvent	ADJ
cblr-3003	62	34	at	at	ADP
cblr-3003	62	35	the	the	DET
cblr-3003	62	36	time	time	NOUN
cblr-3003	62	37	of	of	ADP
cblr-3003	62	38	the	the	DET
cblr-3003	62	39	12	12	NUM
cblr-3003	62	40	stock	stock	NOUN
cblr-3003	62	41	price	price	NOUN
cblr-3003	62	42	as	as	ADP
cblr-3003	62	43	of	of	ADP
cblr-3003	62	44	december	december	PROPN
cblr-3003	62	45	31	31	NUM
cblr-3003	62	46	,	,	PUNCT
cblr-3003	62	47	2004	2004	NUM
cblr-3003	62	48	.	.	PUNCT
cblr-3003	63	1	the	the	DET
cblr-3003	63	2	stock	stock	NOUN
cblr-3003	63	3	began	begin	VERB
cblr-3003	63	4	trading	trade	VERB
cblr-3003	63	5	at	at	ADP
cblr-3003	63	6	$	$	SYM
cblr-3003	63	7	24.50	24.50	NUM
cblr-3003	63	8	on	on	ADP
cblr-3003	63	9	april	april	PROPN
cblr-3003	63	10	21	21	NUM
cblr-3003	63	11	,	,	PUNCT
cblr-3003	63	12	2004	2004	NUM
cblr-3003	63	13	.	.	PUNCT
cblr-3003	64	1	by	by	ADP
cblr-3003	64	2	may	may	PROPN
cblr-3003	64	3	12	12	NUM
cblr-3003	64	4	,	,	PUNCT
cblr-3003	64	5	the	the	DET
cblr-3003	64	6	company	company	NOUN
cblr-3003	64	7	's	's	PART
cblr-3003	64	8	stock	stock	NOUN
cblr-3003	64	9	price	price	NOUN
cblr-3003	64	10	had	have	AUX
cblr-3003	64	11	already	already	ADV
cblr-3003	64	12	slipped	slip	VERB
cblr-3003	64	13	below	below	ADP
cblr-3003	64	14	$	$	SYM
cblr-3003	64	15	20.00	20.00	NUM
cblr-3003	64	16	.	.	PUNCT
cblr-3003	65	1	current	current	ADJ
cblr-3003	65	2	and	and	CCONJ
cblr-3003	65	3	historical	historical	ADJ
cblr-3003	65	4	nasdaq	nasdaq	PROPN
cblr-3003	65	5	stock	stock	NOUN
cblr-3003	65	6	quotes	quote	NOUN
cblr-3003	65	7	for	for	ADP
cblr-3003	65	8	exide	exide	PROPN
cblr-3003	65	9	(	(	PUNCT
cblr-3003	65	10	ticker	ticker	NOUN
cblr-3003	65	11	symbol	symbol	NOUN
cblr-3003	65	12	:	:	PUNCT
cblr-3003	65	13	xide	xide	NOUN
cblr-3003	65	14	)	)	PUNCT
cblr-3003	65	15	are	be	AUX
cblr-3003	65	16	available	available	ADJ
cblr-3003	65	17	at	at	ADP
cblr-3003	65	18	http://www.nasdaq.com	http://www.nasdaq.com	X
cblr-3003	65	19	.	.	PUNCT
cblr-3003	65	20	"	"	PUNCT
cblr-3003	66	1	the	the	DET
cblr-3003	66	2	equity	equity	NOUN
cblr-3003	66	3	value	value	NOUN
cblr-3003	66	4	calculation	calculation	NOUN
cblr-3003	66	5	is	be	AUX
cblr-3003	66	6	based	base	VERB
cblr-3003	66	7	on	on	ADP
cblr-3003	66	8	twenty	twenty	NUM
cblr-3003	66	9	-	-	PUNCT
cblr-3003	66	10	five	five	NUM
cblr-3003	66	11	million	million	NUM
cblr-3003	66	12	new	new	ADJ
cblr-3003	66	13	exide	exide	PROPN
cblr-3003	66	14	shares	share	NOUN
cblr-3003	66	15	outstanding	outstanding	ADJ
cblr-3003	66	16	,	,	PUNCT
cblr-3003	66	17	the	the	DET
cblr-3003	66	18	number	number	NOUN
cblr-3003	66	19	issued	issue	VERB
cblr-3003	66	20	pursuant	pursuant	ADJ
cblr-3003	66	21	to	to	ADP
cblr-3003	66	22	the	the	DET
cblr-3003	66	23	confirmed	confirm	VERB
cblr-3003	66	24	reorganization	reorganization	NOUN
cblr-3003	66	25	plan	plan	NOUN
cblr-3003	66	26	.	.	PUNCT
cblr-3003	67	1	14	14	NUM
cblr-3003	67	2	enterprise	enterprise	NOUN
cblr-3003	67	3	value	value	NOUN
cblr-3003	67	4	is	be	AUX
cblr-3003	67	5	based	base	VERB
cblr-3003	67	6	on	on	ADP
cblr-3003	67	7	new	new	ADJ
cblr-3003	67	8	exide	exide	NOUN
cblr-3003	67	9	's	's	PART
cblr-3003	67	10	net	net	ADJ
cblr-3003	67	11	debt	debt	NOUN
cblr-3003	67	12	as	as	SCONJ
cblr-3003	67	13	reported	report	VERB
cblr-3003	67	14	in	in	ADP
cblr-3003	67	15	the	the	DET
cblr-3003	67	16	company	company	NOUN
cblr-3003	67	17	's	's	PART
cblr-3003	67	18	form	form	NOUN
cblr-3003	67	19	10	10	NUM
cblr-3003	67	20	-	-	PUNCT
cblr-3003	67	21	q	q	NOUN
cblr-3003	67	22	dated	date	VERB
cblr-3003	67	23	september	september	PROPN
cblr-3003	67	24	30	30	NUM
cblr-3003	67	25	,	,	PUNCT
cblr-3003	67	26	2004	2004	NUM
cblr-3003	67	27	.	.	PUNCT
cblr-3003	67	28	"	"	PUNCT
cblr-3003	68	1	although	although	SCONJ
cblr-3003	68	2	new	new	ADJ
cblr-3003	68	3	exide	exide	NOUN
cblr-3003	68	4	's	's	PART
cblr-3003	68	5	stock	stock	NOUN
cblr-3003	68	6	price	price	NOUN
cblr-3003	68	7	was	be	AUX
cblr-3003	68	8	at	at	ADV
cblr-3003	68	9	least	least	ADV
cblr-3003	68	10	partially	partially	ADV
cblr-3003	68	11	impacted	impact	VERB
cblr-3003	68	12	by	by	ADP
cblr-3003	68	13	events	event	NOUN
cblr-3003	68	14	occurring	occur	VERB
cblr-3003	68	15	after	after	ADP
cblr-3003	68	16	the	the	DET
cblr-3003	68	17	company	company	NOUN
cblr-3003	68	18	's	's	PART
cblr-3003	68	19	emergence	emergence	NOUN
cblr-3003	68	20	from	from	ADP
cblr-3003	68	21	bankruptcy	bankruptcy	NOUN
cblr-3003	68	22	,	,	PUNCT
cblr-3003	68	23	the	the	DET
cblr-3003	68	24	relatively	relatively	ADV
cblr-3003	68	25	rapid	rapid	ADJ
cblr-3003	68	26	and	and	CCONJ
cblr-3003	68	27	substantial	substantial	ADJ
cblr-3003	68	28	decline	decline	NOUN
cblr-3003	68	29	suggests	suggest	VERB
cblr-3003	68	30	that	that	SCONJ
cblr-3003	68	31	new	new	ADJ
cblr-3003	68	32	exide	exide	PROPN
cblr-3003	68	33	stock	stock	NOUN
cblr-3003	68	34	may	may	AUX
cblr-3003	68	35	have	have	AUX
cblr-3003	68	36	been	be	AUX
cblr-3003	68	37	overvalued	overvalue	VERB
cblr-3003	68	38	from	from	ADP
cblr-3003	68	39	the	the	DET
cblr-3003	68	40	outset	outset	NOUN
cblr-3003	68	41	.	.	PUNCT
cblr-3003	69	1	1	1	NUM
cblr-3003	69	2	hereinafter	hereinafter	NOUN
cblr-3003	69	3	,	,	PUNCT
cblr-3003	69	4	discussion	discussion	NOUN
cblr-3003	69	5	of	of	ADP
cblr-3003	69	6	cramdown	cramdown	NOUN
cblr-3003	69	7	also	also	ADV
cblr-3003	69	8	includes	include	VERB
cblr-3003	69	9	reference	reference	NOUN
cblr-3003	69	10	to	to	ADP
cblr-3003	69	11	potential	potential	ADJ
cblr-3003	69	12	cramup	cramup	NOUN
cblr-3003	69	13	.	.	PUNCT
cblr-3003	70	1	17	17	NUM
cblr-3003	70	2	see	see	VERB
cblr-3003	70	3	harold	harold	PROPN
cblr-3003	70	4	s.	s.	PROPN
cblr-3003	70	5	novikoff	novikoff	PROPN
cblr-3003	70	6	&	&	CCONJ
cblr-3003	70	7	beth	beth	PROPN
cblr-3003	70	8	m.	m.	PROPN
cblr-3003	70	9	polebaum	polebaum	PROPN
cblr-3003	70	10	,	,	PUNCT
cblr-3003	70	11	valuation	valuation	NOUN
cblr-3003	70	12	issues	issue	NOUN
cblr-3003	70	13	in	in	ADP
cblr-3003	70	14	chapter	chapter	NOUN
cblr-3003	70	15	11	11	NUM
cblr-3003	70	16	cases	case	NOUN
cblr-3003	70	17	,	,	PUNCT
cblr-3003	70	18	sj082	sj082	PROPN
cblr-3003	70	19	ali	ali	PROPN
cblr-3003	70	20	-	-	PROPN
cblr-3003	70	21	aba	aba	PROPN
cblr-3003	70	22	239	239	NUM
cblr-3003	70	23	,	,	PUNCT
cblr-3003	70	24	241	241	NUM
cblr-3003	70	25	(	(	PUNCT
cblr-3003	70	26	2004	2004	NUM
cblr-3003	70	27	)	)	PUNCT
cblr-3003	70	28	;	;	PUNCT
cblr-3003	70	29	david	david	PROPN
cblr-3003	70	30	f.	f.	PROPN
cblr-3003	70	31	heroy	heroy	PROPN
cblr-3003	70	32	&	&	CCONJ
cblr-3003	70	33	adam	adam	PROPN
cblr-3003	70	34	r.	r.	PROPN
cblr-3003	70	35	schaeffer	schaeffer	PROPN
cblr-3003	70	36	,	,	PUNCT
cblr-3003	70	37	valuation	valuation	NOUN
cblr-3003	70	38	in	in	ADP
cblr-3003	70	39	bankruptcy	bankruptcy	NOUN
cblr-3003	70	40	,	,	PUNCT
cblr-3003	70	41	862	862	NUM
cblr-3003	70	42	pli	pli	PROPN
cblr-3003	70	43	/	/	SYM
cblr-3003	70	44	comm	comm	NOUN
cblr-3003	70	45	.	.	PUNCT
cblr-3003	71	1	153	153	NUM
cblr-3003	71	2	,	,	PUNCT
cblr-3003	71	3	157	157	NUM
cblr-3003	71	4	-	-	SYM
cblr-3003	71	5	58	58	NUM
cblr-3003	71	6	(	(	PUNCT
cblr-3003	71	7	2004	2004	NUM
cblr-3003	71	8	)	)	PUNCT
cblr-3003	71	9	.	.	PUNCT
cblr-3003	72	1	columbia	columbia	PROPN
cblr-3003	72	2	business	business	PROPN
cblr-3003	72	3	la	la	PROPN
cblr-3003	72	4	w	w	PROPN
cblr-3003	72	5	review	review	NOUN
cblr-3003	72	6	[	[	X
cblr-3003	72	7	vol	vol	NOUN
cblr-3003	72	8	.	.	PUNCT
cblr-3003	72	9	2005	2005	NUM
cblr-3003	72	10	valuation	valuation	NOUN
cblr-3003	72	11	uncertainty	uncertainty	NOUN
cblr-3003	72	12	contested	contest	VERB
cblr-3003	72	13	transaction	transaction	NOUN
cblr-3003	72	14	.	.	PUNCT
cblr-3003	73	1	8	8	NUM
cblr-3003	73	2	the	the	DET
cblr-3003	73	3	resolution	resolution	NOUN
cblr-3003	73	4	of	of	ADP
cblr-3003	73	5	such	such	ADJ
cblr-3003	73	6	issues	issue	NOUN
cblr-3003	73	7	will	will	AUX
cblr-3003	73	8	clearly	clearly	ADV
cblr-3003	73	9	impact	impact	VERB
cblr-3003	73	10	the	the	DET
cblr-3003	73	11	ultimate	ultimate	ADJ
cblr-3003	73	12	recovery	recovery	NOUN
cblr-3003	73	13	that	that	PRON
cblr-3003	73	14	any	any	DET
cblr-3003	73	15	claimant	claimant	NOUN
cblr-3003	73	16	receives	receive	VERB
cblr-3003	73	17	.	.	PUNCT
cblr-3003	74	1	however	however	ADV
cblr-3003	74	2	,	,	PUNCT
cblr-3003	74	3	the	the	DET
cblr-3003	74	4	focus	focus	NOUN
cblr-3003	74	5	of	of	ADP
cblr-3003	74	6	this	this	DET
cblr-3003	74	7	note	note	NOUN
cblr-3003	74	8	is	be	AUX
cblr-3003	74	9	on	on	ADP
cblr-3003	74	10	valuation	valuation	NOUN
cblr-3003	74	11	issues	issue	NOUN
cblr-3003	74	12	arising	arise	VERB
cblr-3003	74	13	in	in	ADP
cblr-3003	74	14	the	the	DET
cblr-3003	74	15	context	context	NOUN
cblr-3003	74	16	of	of	ADP
cblr-3003	74	17	plan	plan	NOUN
cblr-3003	74	18	confirmation	confirmation	NOUN
cblr-3003	74	19	and	and	CCONJ
cblr-3003	74	20	cramdown	cramdown	NOUN
cblr-3003	74	21	,	,	PUNCT
cblr-3003	74	22	where	where	SCONJ
cblr-3003	74	23	neither	neither	CCONJ
cblr-3003	74	24	the	the	DET
cblr-3003	74	25	debtor	debtor	NOUN
cblr-3003	74	26	nor	nor	CCONJ
cblr-3003	74	27	the	the	DET
cblr-3003	74	28	bulk	bulk	NOUN
cblr-3003	74	29	of	of	ADP
cblr-3003	74	30	its	its	PRON
cblr-3003	74	31	assets	asset	NOUN
cblr-3003	74	32	are	be	AUX
cblr-3003	74	33	sold	sell	VERB
cblr-3003	74	34	without	without	ADP
cblr-3003	74	35	contest	contest	NOUN
cblr-3003	74	36	to	to	ADP
cblr-3003	74	37	a	a	DET
cblr-3003	74	38	third	third	ADJ
cblr-3003	74	39	party	party	NOUN
cblr-3003	74	40	for	for	ADP
cblr-3003	74	41	an	an	DET
cblr-3003	74	42	ascertainable	ascertainable	ADJ
cblr-3003	74	43	sum	sum	NOUN
cblr-3003	74	44	pursuant	pursuant	ADJ
cblr-3003	74	45	to	to	ADP
cblr-3003	74	46	the	the	DET
cblr-3003	74	47	plan	plan	NOUN
cblr-3003	74	48	.	.	PUNCT
cblr-3003	75	1	in	in	ADP
cblr-3003	75	2	particular	particular	ADJ
cblr-3003	75	3	,	,	PUNCT
cblr-3003	75	4	this	this	DET
cblr-3003	75	5	note	note	NOUN
cblr-3003	75	6	explores	explore	VERB
cblr-3003	75	7	the	the	DET
cblr-3003	75	8	factors	factor	NOUN
cblr-3003	75	9	that	that	PRON
cblr-3003	75	10	may	may	AUX
cblr-3003	75	11	have	have	AUX
cblr-3003	75	12	contributed	contribute	VERB
cblr-3003	75	13	to	to	ADP
cblr-3003	75	14	the	the	DET
cblr-3003	75	15	observed	observe	VERB
cblr-3003	75	16	outcome	outcome	NOUN
cblr-3003	75	17	in	in	ADP
cblr-3003	75	18	exide	exide	PROPN
cblr-3003	75	19	and	and	CCONJ
cblr-3003	75	20	the	the	DET
cblr-3003	75	21	possibility	possibility	NOUN
cblr-3003	75	22	of	of	ADP
cblr-3003	75	23	avoiding	avoid	VERB
cblr-3003	75	24	similar	similar	ADJ
cblr-3003	75	25	outcomes	outcome	NOUN
cblr-3003	75	26	in	in	ADP
cblr-3003	75	27	future	future	ADJ
cblr-3003	75	28	bankruptcy	bankruptcy	NOUN
cblr-3003	75	29	cases	case	NOUN
cblr-3003	75	30	involving	involve	VERB
cblr-3003	75	31	debtors	debtor	NOUN
cblr-3003	75	32	of	of	ADP
cblr-3003	75	33	comparable	comparable	ADJ
cblr-3003	75	34	size	size	NOUN
cblr-3003	75	35	with	with	ADP
cblr-3003	75	36	comparable	comparable	ADJ
cblr-3003	75	37	investor	investor	NOUN
cblr-3003	75	38	profiles	profile	NOUN
cblr-3003	75	39	.	.	PUNCT
cblr-3003	76	1	part	part	NOUN
cblr-3003	76	2	ii	ii	PROPN
cblr-3003	76	3	provides	provide	VERB
cblr-3003	76	4	an	an	DET
cblr-3003	76	5	overview	overview	NOUN
cblr-3003	76	6	of	of	ADP
cblr-3003	76	7	the	the	DET
cblr-3003	76	8	plan	plan	NOUN
cblr-3003	76	9	confirmation	confirmation	NOUN
cblr-3003	76	10	process	process	NOUN
cblr-3003	76	11	.	.	PUNCT
cblr-3003	77	1	part	part	NOUN
cblr-3003	77	2	iii	iii	NOUN
cblr-3003	77	3	explains	explain	VERB
cblr-3003	77	4	how	how	SCONJ
cblr-3003	77	5	and	and	CCONJ
cblr-3003	77	6	why	why	SCONJ
cblr-3003	77	7	valuation	valuation	NOUN
cblr-3003	77	8	disputes	dispute	NOUN
cblr-3003	77	9	arise	arise	VERB
cblr-3003	77	10	.	.	PUNCT
cblr-3003	78	1	part	part	NOUN
cblr-3003	78	2	iv	iv	NUM
cblr-3003	78	3	examines	examine	VERB
cblr-3003	78	4	the	the	DET
cblr-3003	78	5	parties	party	NOUN
cblr-3003	78	6	'	'	PART
cblr-3003	78	7	incentives	incentive	NOUN
cblr-3003	78	8	to	to	PART
cblr-3003	78	9	negotiate	negotiate	VERB
cblr-3003	78	10	versus	versus	ADP
cblr-3003	78	11	litigate	litigate	VERB
cblr-3003	78	12	their	their	PRON
cblr-3003	78	13	valuation	valuation	NOUN
cblr-3003	78	14	disputes	dispute	NOUN
cblr-3003	78	15	,	,	PUNCT
cblr-3003	78	16	as	as	ADV
cblr-3003	78	17	well	well	ADV
cblr-3003	78	18	as	as	ADP
cblr-3003	78	19	the	the	DET
cblr-3003	78	20	observed	observed	ADJ
cblr-3003	78	21	outcomes	outcome	NOUN
cblr-3003	78	22	of	of	ADP
cblr-3003	78	23	these	these	DET
cblr-3003	78	24	disputes	dispute	NOUN
cblr-3003	78	25	.	.	PUNCT
cblr-3003	79	1	finally	finally	ADV
cblr-3003	79	2	,	,	PUNCT
cblr-3003	79	3	part	part	NOUN
cblr-3003	79	4	v	v	ADP
cblr-3003	79	5	presents	present	VERB
cblr-3003	79	6	potential	potential	ADJ
cblr-3003	79	7	methods	method	NOUN
cblr-3003	79	8	for	for	ADP
cblr-3003	79	9	resolving	resolve	VERB
cblr-3003	79	10	the	the	DET
cblr-3003	79	11	problems	problem	NOUN
cblr-3003	79	12	posed	pose	VERB
cblr-3003	79	13	by	by	ADP
cblr-3003	79	14	valuation	valuation	NOUN
cblr-3003	79	15	uncertainty	uncertainty	NOUN
cblr-3003	79	16	.	.	PUNCT
cblr-3003	80	1	ii	ii	PROPN
cblr-3003	80	2	.	.	PUNCT
cblr-3003	81	1	valuation	valuation	PROPN
cblr-3003	81	2	and	and	CCONJ
cblr-3003	81	3	the	the	DET
cblr-3003	81	4	plan	plan	NOUN
cblr-3003	81	5	confirmation	confirmation	NOUN
cblr-3003	81	6	process	process	NOUN
cblr-3003	81	7	in	in	ADP
cblr-3003	81	8	chapter	chapter	NOUN
cblr-3003	81	9	11	11	NUM
cblr-3003	81	10	reorganizations	reorganization	NOUN
cblr-3003	81	11	19	19	NUM
cblr-3003	81	12	any	any	DET
cblr-3003	81	13	company	company	NOUN
cblr-3003	81	14	seeking	seek	VERB
cblr-3003	81	15	to	to	PART
cblr-3003	81	16	reorganize	reorganize	VERB
cblr-3003	81	17	under	under	ADP
cblr-3003	81	18	chapter	chapter	NOUN
cblr-3003	81	19	1120	1120	NUM
cblr-3003	81	20	of	of	ADP
cblr-3003	81	21	the	the	DET
cblr-3003	81	22	bankruptcy	bankruptcy	NOUN
cblr-3003	81	23	code	code	NOUN
cblr-3003	81	24	will	will	AUX
cblr-3003	81	25	likely	likely	ADV
cblr-3003	81	26	require	require	VERB
cblr-3003	81	27	an	an	DET
cblr-3003	81	28	enterprise	enterprise	NOUN
cblr-3003	81	29	value	value	NOUN
cblr-3003	81	30	determination	determination	NOUN
cblr-3003	81	31	.	.	PUNCT
cblr-3003	82	1	as	as	SCONJ
cblr-3003	82	2	judge	judge	PROPN
cblr-3003	82	3	fullam	fullam	PROPN
cblr-3003	82	4	explained	explain	VERB
cblr-3003	82	5	in	in	ADP
cblr-3003	82	6	in	in	ADP
cblr-3003	82	7	re	re	PROPN
cblr-3003	82	8	owens	owens	PROPN
cblr-3003	82	9	corning	corning	PROPN
cblr-3003	82	10	,	,	PUNCT
cblr-3003	82	11	"	"	PUNCT
cblr-3003	82	12	[	[	X
cblr-3003	82	13	tlo	tlo	NOUN
cblr-3003	82	14	achieve	achieve	VERB
cblr-3003	82	15	an	an	DET
cblr-3003	82	16	acceptable	acceptable	ADJ
cblr-3003	82	17	[	[	X
cblr-3003	82	18	plan	plan	NOUN
cblr-3003	82	19	]	]	X
cblr-3003	82	20	,	,	PUNCT
cblr-3003	82	21	it	it	PRON
cblr-3003	82	22	will	will	AUX
cblr-3003	82	23	be	be	AUX
cblr-3003	82	24	necessary	necessary	ADJ
cblr-3003	82	25	...	...	PUNCT
cblr-3003	82	26	to	to	PART
cblr-3003	82	27	determine	determine	VERB
cblr-3003	82	28	the	the	DET
cblr-3003	82	29	value	value	NOUN
cblr-3003	82	30	of	of	ADP
cblr-3003	82	31	the	the	DET
cblr-3003	82	32	debtors	debtor	NOUN
cblr-3003	82	33	...	...	PUNCT
cblr-3003	82	34	and	and	CCONJ
cblr-3003	82	35	to	to	PART
cblr-3003	82	36	determine	determine	VERB
cblr-3003	82	37	the	the	DET
cblr-3003	82	38	correct	correct	ADJ
cblr-3003	82	39	allocation	allocation	NOUN
cblr-3003	82	40	of	of	ADP
cblr-3003	82	41	values	value	NOUN
cblr-3003	82	42	to	to	PART
cblr-3003	82	43	be	be	AUX
cblr-3003	82	44	distributed	distribute	VERB
cblr-3003	82	45	to	to	ADP
cblr-3003	82	46	the	the	DET
cblr-3003	82	47	various	various	ADJ
cblr-3003	82	48	creditors	creditor	NOUN
cblr-3003	82	49	.	.	PUNCT
cblr-3003	83	1	"2	"2	VERB
cblr-3003	83	2	in	in	ADP
cblr-3003	83	3	other	other	ADJ
cblr-3003	83	4	words	word	NOUN
cblr-3003	83	5	,	,	PUNCT
cblr-3003	83	6	the	the	DET
cblr-3003	83	7	size	size	NOUN
cblr-3003	83	8	of	of	ADP
cblr-3003	83	9	the	the	DET
cblr-3003	83	10	"	"	PUNCT
cblr-3003	83	11	see	see	PROPN
cblr-3003	83	12	novikoff	novikoff	NOUN
cblr-3003	83	13	&	&	CCONJ
cblr-3003	83	14	polebaum	polebaum	PROPN
cblr-3003	83	15	,	,	PUNCT
cblr-3003	83	16	supra	supra	PROPN
cblr-3003	83	17	note	note	PROPN
cblr-3003	83	18	17	17	NUM
cblr-3003	83	19	,	,	PUNCT
cblr-3003	83	20	at	at	ADP
cblr-3003	83	21	241	241	NUM
cblr-3003	83	22	;	;	PUNCT
cblr-3003	83	23	heroy	heroy	PROPN
cblr-3003	83	24	&	&	CCONJ
cblr-3003	83	25	schaeffer	schaeffer	PROPN
cblr-3003	83	26	,	,	PUNCT
cblr-3003	83	27	supra	supra	PROPN
cblr-3003	83	28	note	note	PROPN
cblr-3003	83	29	17	17	NUM
cblr-3003	83	30	,	,	PUNCT
cblr-3003	83	31	at	at	ADP
cblr-3003	83	32	158	158	NUM
cblr-3003	83	33	.	.	NOUN
cblr-3003	83	34	19	19	NUM
cblr-3003	83	35	for	for	ADP
cblr-3003	83	36	the	the	DET
cblr-3003	83	37	purposes	purpose	NOUN
cblr-3003	83	38	of	of	ADP
cblr-3003	83	39	this	this	DET
cblr-3003	83	40	note	note	NOUN
cblr-3003	83	41	,	,	PUNCT
cblr-3003	83	42	"	"	PUNCT
cblr-3003	83	43	reorganizations	reorganization	NOUN
cblr-3003	83	44	"	"	PUNCT
cblr-3003	83	45	exclude	exclude	VERB
cblr-3003	83	46	uncontested	uncontested	ADJ
cblr-3003	83	47	sales	sale	NOUN
cblr-3003	83	48	,	,	PUNCT
cblr-3003	83	49	mergers	merger	NOUN
cblr-3003	83	50	,	,	PUNCT
cblr-3003	83	51	or	or	CCONJ
cblr-3003	83	52	other	other	ADJ
cblr-3003	83	53	dispositions	disposition	NOUN
cblr-3003	83	54	involving	involve	VERB
cblr-3003	83	55	third	third	ADJ
cblr-3003	83	56	parties	party	NOUN
cblr-3003	83	57	in	in	ADP
cblr-3003	83	58	which	which	PRON
cblr-3003	83	59	valuation	valuation	NOUN
cblr-3003	83	60	uncertainty	uncertainty	NOUN
cblr-3003	83	61	is	be	AUX
cblr-3003	83	62	not	not	PART
cblr-3003	83	63	present	present	ADJ
cblr-3003	83	64	.	.	PUNCT
cblr-3003	84	1	20	20	NUM
cblr-3003	84	2	11	11	NUM
cblr-3003	84	3	u.s.c	u.s.c	NOUN
cblr-3003	84	4	.	.	PUNCT
cblr-3003	85	1	§	§	PROPN
cblr-3003	85	2	§	§	PROPN
cblr-3003	85	3	1101	1101	NUM
cblr-3003	85	4	-	-	SYM
cblr-3003	85	5	1174	1174	NUM
cblr-3003	85	6	(	(	PUNCT
cblr-3003	85	7	2000	2000	NUM
cblr-3003	85	8	)	)	PUNCT
cblr-3003	85	9	.	.	PUNCT
cblr-3003	86	1	21	21	NUM
cblr-3003	86	2	316	316	NUM
cblr-3003	86	3	b.r	b.r	PROPN
cblr-3003	86	4	.	.	PROPN
cblr-3003	86	5	168	168	NUM
cblr-3003	86	6	,	,	PUNCT
cblr-3003	86	7	170	170	NUM
cblr-3003	86	8	(	(	PUNCT
cblr-3003	86	9	bankr	bankr	PROPN
cblr-3003	86	10	.	.	PUNCT
cblr-3003	87	1	d.	d.	PROPN
cblr-3003	87	2	del	del	PROPN
cblr-3003	87	3	.	.	PROPN
cblr-3003	87	4	2004	2004	NUM
cblr-3003	87	5	)	)	PUNCT
cblr-3003	88	1	(	(	PUNCT
cblr-3003	88	2	ruling	rule	VERB
cblr-3003	88	3	on	on	ADP
cblr-3003	88	4	a	a	DET
cblr-3003	88	5	substantive	substantive	ADJ
cblr-3003	88	6	consolidation	consolidation	NOUN
cblr-3003	88	7	dispute	dispute	NOUN
cblr-3003	88	8	)	)	PUNCT
cblr-3003	88	9	.	.	PUNCT
cblr-3003	89	1	see	see	VERB
cblr-3003	89	2	also	also	ADV
cblr-3003	89	3	peter	peter	PROPN
cblr-3003	89	4	v.	v.	PROPN
cblr-3003	89	5	pantaleo	pantaleo	PROPN
cblr-3003	89	6	&	&	CCONJ
cblr-3003	89	7	barry	barry	PROPN
cblr-3003	89	8	w.	w.	PROPN
cblr-3003	89	9	ridings	ridings	PROPN
cblr-3003	89	10	,	,	PUNCT
cblr-3003	89	11	reorganization	reorganization	NOUN
cblr-3003	89	12	value	value	NOUN
cblr-3003	89	13	,	,	PUNCT
cblr-3003	89	14	51	51	NUM
cblr-3003	89	15	bus	bus	NOUN
cblr-3003	89	16	.	.	PUNCT
cblr-3003	90	1	law	law	NOUN
cblr-3003	90	2	.	.	PUNCT
cblr-3003	91	1	419	419	NUM
cblr-3003	91	2	,	,	PUNCT
cblr-3003	91	3	419	419	NUM
cblr-3003	91	4	(	(	PUNCT
cblr-3003	91	5	1996	1996	NUM
cblr-3003	91	6	)	)	PUNCT
cblr-3003	91	7	(	(	PUNCT
cblr-3003	91	8	"	"	PUNCT
cblr-3003	91	9	the	the	DET
cblr-3003	91	10	outcome	outcome	NOUN
cblr-3003	91	11	of	of	ADP
cblr-3003	91	12	every	every	DET
cblr-3003	91	13	chapter	chapter	NOUN
cblr-3003	91	14	11	11	NUM
cblr-3003	91	15	case	case	NOUN
cblr-3003	91	16	,	,	PUNCT
cblr-3003	91	17	whether	whether	SCONJ
cblr-3003	91	18	litigated	litigate	VERB
cblr-3003	91	19	or	or	CCONJ
cblr-3003	91	20	negotiated	negotiate	VERB
cblr-3003	91	21	turns	turn	NOUN
cblr-3003	91	22	on	on	ADP
cblr-3003	91	23	reorganization	reorganization	NOUN
cblr-3003	91	24	value	value	NOUN
cblr-3003	91	25	.	.	PUNCT
cblr-3003	91	26	"	"	PUNCT
cblr-3003	91	27	)	)	PUNCT
cblr-3003	91	28	;	;	PUNCT
cblr-3003	91	29	heroy	heroy	PROPN
cblr-3003	91	30	&	&	CCONJ
cblr-3003	91	31	schaeffer	schaeffer	PROPN
cblr-3003	91	32	,	,	PUNCT
cblr-3003	91	33	supra	supra	PROPN
cblr-3003	91	34	note	note	PROPN
cblr-3003	91	35	17	17	NUM
cblr-3003	91	36	,	,	PUNCT
cblr-3003	91	37	at	at	ADP
cblr-3003	91	38	155	155	NUM
cblr-3003	91	39	(	(	PUNCT
cblr-3003	91	40	"	"	PUNCT
cblr-3003	91	41	valuation	valuation	NOUN
cblr-3003	91	42	plays	play	VERB
cblr-3003	91	43	a	a	DET
cblr-3003	91	44	critical	critical	ADJ
cblr-3003	91	45	role	role	NOUN
cblr-3003	91	46	in	in	ADP
cblr-3003	91	47	every	every	DET
cblr-3003	91	48	bankruptcy	bankruptcy	NOUN
cblr-3003	91	49	.	.	PUNCT
cblr-3003	92	1	"	"	PUNCT
cblr-3003	92	2	)	)	PUNCT
cblr-3003	92	3	;	;	PUNCT
cblr-3003	92	4	7	7	NUM
cblr-3003	92	5	collier	collier	NOUN
cblr-3003	92	6	on	on	ADP
cblr-3003	92	7	bankruptcy	bankruptcy	PROPN
cblr-3003	92	8	t	t	PROPN
cblr-3003	92	9	1129.06[2	1129.06[2	NUM
cblr-3003	92	10	]	]	X
cblr-3003	92	11	no	no	NOUN
cblr-3003	92	12	.	.	PUNCT
cblr-3003	93	1	2:403	2:403	NOUN
cblr-3003	93	2	]	]	X
cblr-3003	93	3	remaining	remain	VERB
cblr-3003	93	4	pie	pie	NOUN
cblr-3003	93	5	must	must	AUX
cblr-3003	93	6	be	be	AUX
cblr-3003	93	7	established	establish	VERB
cblr-3003	93	8	before	before	SCONJ
cblr-3003	93	9	it	it	PRON
cblr-3003	93	10	can	can	AUX
cblr-3003	93	11	be	be	AUX
cblr-3003	93	12	apportioned	apportion	VERB
cblr-3003	93	13	among	among	ADP
cblr-3003	93	14	competing	compete	VERB
cblr-3003	93	15	claimants	claimant	NOUN
cblr-3003	93	16	.	.	PUNCT
cblr-3003	94	1	moreover	moreover	ADV
cblr-3003	94	2	,	,	PUNCT
cblr-3003	94	3	the	the	DET
cblr-3003	94	4	size	size	NOUN
cblr-3003	94	5	of	of	ADP
cblr-3003	94	6	the	the	DET
cblr-3003	94	7	pie	pie	NOUN
cblr-3003	94	8	relative	relative	ADJ
cblr-3003	94	9	to	to	ADP
cblr-3003	94	10	the	the	DET
cblr-3003	94	11	claims	claim	NOUN
cblr-3003	94	12	outstanding	outstanding	ADJ
cblr-3003	94	13	is	be	AUX
cblr-3003	94	14	critical	critical	ADJ
cblr-3003	94	15	in	in	ADP
cblr-3003	94	16	determining	determine	VERB
cblr-3003	94	17	whether	whether	SCONJ
cblr-3003	94	18	a	a	DET
cblr-3003	94	19	given	give	VERB
cblr-3003	94	20	class	class	NOUN
cblr-3003	94	21	of	of	ADP
cblr-3003	94	22	claimants	claimant	NOUN
cblr-3003	94	23	is	be	AUX
cblr-3003	94	24	entitled	entitle	VERB
cblr-3003	94	25	to	to	ADP
cblr-3003	94	26	any	any	DET
cblr-3003	94	27	distribution	distribution	NOUN
cblr-3003	94	28	at	at	ADV
cblr-3003	94	29	all	all	ADV
cblr-3003	94	30	.	.	PUNCT
cblr-3003	95	1	assuming	assume	VERB
cblr-3003	95	2	that	that	SCONJ
cblr-3003	95	3	a	a	DET
cblr-3003	95	4	debtor	debtor	NOUN
cblr-3003	95	5	company	company	NOUN
cblr-3003	95	6	will	will	AUX
cblr-3003	95	7	be	be	AUX
cblr-3003	95	8	reorganized	reorganize	VERB
cblr-3003	95	9	rather	rather	ADV
cblr-3003	95	10	than	than	ADP
cblr-3003	95	11	liquidated,22	liquidated,22	ADP
cblr-3003	95	12	a	a	DET
cblr-3003	95	13	court	court	NOUN
cblr-3003	95	14	must	must	AUX
cblr-3003	95	15	confirm	confirm	VERB
cblr-3003	95	16	a	a	DET
cblr-3003	95	17	plan	plan	NOUN
cblr-3003	95	18	of	of	ADP
cblr-3003	95	19	reorganization	reorganization	NOUN
cblr-3003	95	20	before	before	SCONJ
cblr-3003	95	21	the	the	DET
cblr-3003	95	22	company	company	NOUN
cblr-3003	95	23	can	can	AUX
cblr-3003	95	24	emerge	emerge	VERB
cblr-3003	95	25	from	from	ADP
cblr-3003	95	26	chapter	chapter	NOUN
cblr-3003	95	27	11.3	11.3	NUM
cblr-3003	95	28	the	the	DET
cblr-3003	95	29	debtor	debtor	NOUN
cblr-3003	95	30	typically	typically	ADV
cblr-3003	95	31	enjoys	enjoy	VERB
cblr-3003	95	32	a	a	DET
cblr-3003	95	33	120	120	NUM
cblr-3003	95	34	-	-	PUNCT
cblr-3003	95	35	day	day	NOUN
cblr-3003	95	36	exclusivity	exclusivity	NOUN
cblr-3003	95	37	period	period	NOUN
cblr-3003	95	38	in	in	ADP
cblr-3003	95	39	which	which	PRON
cblr-3003	95	40	to	to	PART
cblr-3003	95	41	file	file	VERB
cblr-3003	95	42	a	a	DET
cblr-3003	95	43	plan	plan	NOUN
cblr-3003	95	44	;	;	PUNCT
cblr-3003	95	45	"	"	PUNCT
cblr-3003	95	46	however	however	ADV
cblr-3003	95	47	,	,	PUNCT
cblr-3003	95	48	creditors	creditor	NOUN
cblr-3003	95	49	are	be	AUX
cblr-3003	95	50	permitted	permit	VERB
cblr-3003	95	51	to	to	PART
cblr-3003	95	52	file	file	VERB
cblr-3003	95	53	competing	compete	VERB
cblr-3003	95	54	plans	plan	NOUN
cblr-3003	95	55	upon	upon	SCONJ
cblr-3003	95	56	termination	termination	NOUN
cblr-3003	95	57	of	of	ADP
cblr-3003	95	58	the	the	DET
cblr-3003	95	59	exclusivity	exclusivity	NOUN
cblr-3003	95	60	period.25	period.25	NOUN
cblr-3003	95	61	if	if	SCONJ
cblr-3003	95	62	the	the	DET
cblr-3003	95	63	parties	party	NOUN
cblr-3003	95	64	develop	develop	VERB
cblr-3003	95	65	a	a	DET
cblr-3003	95	66	plan	plan	NOUN
cblr-3003	95	67	that	that	PRON
cblr-3003	95	68	is	be	AUX
cblr-3003	95	69	accepted	accept	VERB
cblr-3003	95	70	by	by	ADP
cblr-3003	95	71	all	all	PRON
cblr-3003	95	72	(	(	PUNCT
cblr-3003	95	73	alan	alan	PROPN
cblr-3003	95	74	n.	n.	PROPN
cblr-3003	95	75	resnick	resnick	PROPN
cblr-3003	95	76	&	&	CCONJ
cblr-3003	95	77	henry	henry	PROPN
cblr-3003	95	78	j.	j.	PROPN
cblr-3003	95	79	sommer	sommer	PROPN
cblr-3003	95	80	eds	eds	PROPN
cblr-3003	95	81	.	.	PROPN
cblr-3003	95	82	,	,	PUNCT
cblr-3003	95	83	matthew	matthew	PROPN
cblr-3003	95	84	bender	bender	PROPN
cblr-3003	95	85	&	&	CCONJ
cblr-3003	95	86	co.	co.	PROPN
cblr-3003	95	87	,	,	PUNCT
cblr-3003	95	88	inc	inc	PROPN
cblr-3003	95	89	.	.	PROPN
cblr-3003	95	90	15th	15th	ADJ
cblr-3003	95	91	ed	ed	NOUN
cblr-3003	95	92	.	.	PUNCT
cblr-3003	96	1	rev	rev	PROPN
cblr-3003	96	2	.	.	PROPN
cblr-3003	96	3	2004	2004	NUM
cblr-3003	96	4	)	)	PUNCT
cblr-3003	97	1	(	(	PUNCT
cblr-3003	97	2	"	"	PUNCT
cblr-3003	97	3	entity	entity	NOUN
cblr-3003	97	4	valuation	valuation	NOUN
cblr-3003	97	5	is	be	AUX
cblr-3003	97	6	ever	ever	ADV
cblr-3003	97	7	present	present	ADJ
cblr-3003	97	8	in	in	ADP
cblr-3003	97	9	non	non	ADJ
cblr-3003	97	10	-	-	ADJ
cblr-3003	97	11	consensual	consensual	ADJ
cblr-3003	97	12	confirmation	confirmation	NOUN
cblr-3003	97	13	.	.	PUNCT
cblr-3003	98	1	"	"	PUNCT
cblr-3003	98	2	)	)	PUNCT
cblr-3003	98	3	;	;	PUNCT
cblr-3003	98	4	h.r	h.r	PROPN
cblr-3003	98	5	.	.	PROPN
cblr-3003	98	6	rep	rep	PROPN
cblr-3003	98	7	.	.	PROPN
cblr-3003	99	1	no	no	INTJ
cblr-3003	99	2	.	.	NOUN
cblr-3003	100	1	95	95	NUM
cblr-3003	100	2	-	-	SYM
cblr-3003	100	3	595	595	NUM
cblr-3003	100	4	,	,	PUNCT
cblr-3003	100	5	at	at	ADP
cblr-3003	100	6	414	414	NUM
cblr-3003	100	7	(	(	PUNCT
cblr-3003	100	8	1977	1977	NUM
cblr-3003	100	9	)	)	PUNCT
cblr-3003	100	10	(	(	PUNCT
cblr-3003	100	11	"	"	PUNCT
cblr-3003	100	12	[	[	X
cblr-3003	100	13	a	a	X
cblr-3003	100	14	]	]	X
cblr-3003	100	15	valuation	valuation	NOUN
cblr-3003	100	16	of	of	ADP
cblr-3003	100	17	the	the	DET
cblr-3003	100	18	debtor	debtor	NOUN
cblr-3003	100	19	's	's	PART
cblr-3003	100	20	business	business	NOUN
cblr-3003	100	21	...	...	PUNCT
cblr-3003	100	22	will	will	AUX
cblr-3003	100	23	almost	almost	ADV
cblr-3003	100	24	always	always	ADV
cblr-3003	100	25	be	be	AUX
cblr-3003	100	26	required	require	VERB
cblr-3003	100	27	under	under	ADP
cblr-3003	100	28	section	section	NOUN
cblr-3003	100	29	1129(b	1129(b	NUM
cblr-3003	100	30	)	)	PUNCT
cblr-3003	100	31	in	in	ADP
cblr-3003	100	32	order	order	NOUN
cblr-3003	100	33	to	to	PART
cblr-3003	100	34	determine	determine	VERB
cblr-3003	100	35	the	the	DET
cblr-3003	100	36	consideration	consideration	NOUN
cblr-3003	100	37	to	to	PART
cblr-3003	100	38	be	be	AUX
cblr-3003	100	39	distributed	distribute	VERB
cblr-3003	100	40	under	under	ADP
cblr-3003	100	41	the	the	DET
cblr-3003	100	42	plan	plan	NOUN
cblr-3003	100	43	.	.	PUNCT
cblr-3003	101	1	"	"	PUNCT
cblr-3003	101	2	)	)	PUNCT
cblr-3003	101	3	.	.	PUNCT
cblr-3003	101	4	'	'	PUNCT
cblr-3003	102	1	"	"	PUNCT
cblr-3003	102	2	the	the	DET
cblr-3003	102	3	code	code	NOUN
cblr-3003	102	4	nominally	nominally	ADV
cblr-3003	102	5	requires	require	VERB
cblr-3003	102	6	a	a	DET
cblr-3003	102	7	liquidation	liquidation	NOUN
cblr-3003	102	8	valuation	valuation	NOUN
cblr-3003	102	9	of	of	ADP
cblr-3003	102	10	the	the	DET
cblr-3003	102	11	debtor	debtor	NOUN
cblr-3003	102	12	to	to	PART
cblr-3003	102	13	ensure	ensure	VERB
cblr-3003	102	14	that	that	SCONJ
cblr-3003	102	15	a	a	DET
cblr-3003	102	16	plan	plan	NOUN
cblr-3003	102	17	meets	meet	VERB
cblr-3003	102	18	the	the	DET
cblr-3003	102	19	'	'	PUNCT
cblr-3003	102	20	best	good	ADJ
cblr-3003	102	21	interests	interest	NOUN
cblr-3003	102	22	'	'	PART
cblr-3003	102	23	test	test	NOUN
cblr-3003	102	24	of	of	ADP
cblr-3003	102	25	section	section	NOUN
cblr-3003	102	26	1129(a)(7	1129(a)(7	PROPN
cblr-3003	102	27	)	)	PUNCT
cblr-3003	102	28	.	.	PUNCT
cblr-3003	103	1	generally	generally	ADV
cblr-3003	103	2	,	,	PUNCT
cblr-3003	103	3	however	however	ADV
cblr-3003	103	4	,	,	PUNCT
cblr-3003	103	5	liquidation	liquidation	NOUN
cblr-3003	103	6	value	value	NOUN
cblr-3003	103	7	is	be	AUX
cblr-3003	103	8	so	so	ADV
cblr-3003	103	9	low	low	ADJ
cblr-3003	103	10	that	that	SCONJ
cblr-3003	103	11	distributions	distribution	NOUN
cblr-3003	103	12	under	under	ADP
cblr-3003	103	13	the	the	DET
cblr-3003	103	14	plan	plan	NOUN
cblr-3003	103	15	clearly	clearly	ADV
cblr-3003	103	16	exceed	exceed	VERB
cblr-3003	103	17	the	the	DET
cblr-3003	103	18	section	section	NOUN
cblr-3003	103	19	1129(a)(7	1129(a)(7	NOUN
cblr-3003	103	20	)	)	PUNCT
cblr-3003	103	21	minimum	minimum	NOUN
cblr-3003	103	22	,	,	PUNCT
cblr-3003	103	23	and	and	CCONJ
cblr-3003	103	24	no	no	DET
cblr-3003	103	25	formal	formal	ADJ
cblr-3003	103	26	valuation	valuation	NOUN
cblr-3003	103	27	is	be	AUX
cblr-3003	103	28	necessary	necessary	ADJ
cblr-3003	103	29	.	.	PUNCT
cblr-3003	103	30	"	"	PUNCT
cblr-3003	104	1	chaim	chaim	PROPN
cblr-3003	104	2	j.	j.	PROPN
cblr-3003	104	3	fortgang	fortgang	PROPN
cblr-3003	104	4	&	&	CCONJ
cblr-3003	104	5	thomas	thomas	PROPN
cblr-3003	104	6	moers	moers	PROPN
cblr-3003	104	7	mayer	mayer	PROPN
cblr-3003	104	8	,	,	PUNCT
cblr-3003	104	9	valuation	valuation	NOUN
cblr-3003	104	10	in	in	ADP
cblr-3003	104	11	bankruptcy	bankruptcy	NOUN
cblr-3003	104	12	,	,	PUNCT
cblr-3003	104	13	32	32	NUM
cblr-3003	104	14	ucla	ucla	PROPN
cblr-3003	104	15	l.	l.	PROPN
cblr-3003	104	16	rev	rev	PROPN
cblr-3003	104	17	.	.	PROPN
cblr-3003	104	18	1061	1061	NUM
cblr-3003	104	19	,	,	PUNCT
cblr-3003	104	20	1106	1106	NUM
cblr-3003	104	21	(	(	PUNCT
cblr-3003	104	22	1985	1985	NUM
cblr-3003	104	23	)	)	PUNCT
cblr-3003	104	24	.	.	PUNCT
cblr-3003	105	1	for	for	ADP
cblr-3003	105	2	a	a	DET
cblr-3003	105	3	discussion	discussion	NOUN
cblr-3003	105	4	of	of	ADP
cblr-3003	105	5	liquidation	liquidation	NOUN
cblr-3003	105	6	analysis	analysis	NOUN
cblr-3003	105	7	,	,	PUNCT
cblr-3003	105	8	see	see	VERB
cblr-3003	105	9	heroy	heroy	PROPN
cblr-3003	105	10	&	&	CCONJ
cblr-3003	105	11	schaeffer	schaeffer	PROPN
cblr-3003	105	12	,	,	PUNCT
cblr-3003	105	13	supra	supra	PROPN
cblr-3003	105	14	note	note	PROPN
cblr-3003	105	15	17	17	NUM
cblr-3003	105	16	,	,	PUNCT
cblr-3003	105	17	at	at	ADP
cblr-3003	105	18	166	166	NUM
cblr-3003	105	19	-	-	SYM
cblr-3003	105	20	68	68	NUM
cblr-3003	105	21	.	.	PUNCT
cblr-3003	106	1	23	23	NUM
cblr-3003	106	2	11	11	NUM
cblr-3003	106	3	u.s.c	u.s.c	NOUN
cblr-3003	106	4	.	.	PUNCT
cblr-3003	107	1	§	§	PROPN
cblr-3003	107	2	§	§	PROPN
cblr-3003	107	3	1129	1129	NUM
cblr-3003	107	4	,	,	PUNCT
cblr-3003	107	5	1141	1141	NUM
cblr-3003	107	6	(	(	PUNCT
cblr-3003	107	7	2000	2000	NUM
cblr-3003	107	8	)	)	PUNCT
cblr-3003	107	9	.	.	PUNCT
cblr-3003	108	1	24	24	NUM
cblr-3003	108	2	11	11	NUM
cblr-3003	108	3	u.s.c	u.s.c	NOUN
cblr-3003	108	4	.	.	PUNCT
cblr-3003	109	1	§	§	PROPN
cblr-3003	109	2	1121(b	1121(b	NUM
cblr-3003	109	3	)	)	PUNCT
cblr-3003	109	4	(	(	PUNCT
cblr-3003	109	5	2000	2000	NUM
cblr-3003	109	6	)	)	PUNCT
cblr-3003	109	7	.	.	PUNCT
cblr-3003	110	1	under	under	ADP
cblr-3003	110	2	§	§	PROPN
cblr-3003	110	3	1121(d	1121(d	NUM
cblr-3003	110	4	)	)	PUNCT
cblr-3003	110	5	,	,	PUNCT
cblr-3003	110	6	a	a	DET
cblr-3003	110	7	court	court	NOUN
cblr-3003	110	8	may	may	AUX
cblr-3003	110	9	increase	increase	VERB
cblr-3003	110	10	or	or	CCONJ
cblr-3003	110	11	reduce	reduce	VERB
cblr-3003	110	12	this	this	DET
cblr-3003	110	13	period	period	NOUN
cblr-3003	110	14	.	.	PUNCT
cblr-3003	111	1	25	25	NUM
cblr-3003	111	2	11	11	NUM
cblr-3003	111	3	u.s.c	u.s.c	NOUN
cblr-3003	111	4	.	.	PUNCT
cblr-3003	112	1	§	§	PROPN
cblr-3003	112	2	1121(c	1121(c	NUM
cblr-3003	112	3	)	)	PUNCT
cblr-3003	112	4	(	(	PUNCT
cblr-3003	112	5	2000	2000	NUM
cblr-3003	112	6	)	)	PUNCT
cblr-3003	112	7	.	.	PUNCT
cblr-3003	113	1	as	as	SCONJ
cblr-3003	113	2	noted	note	VERB
cblr-3003	113	3	by	by	ADP
cblr-3003	113	4	one	one	NUM
cblr-3003	113	5	commentator	commentator	NOUN
cblr-3003	113	6	,	,	PUNCT
cblr-3003	113	7	u.s	u.s	PROPN
cblr-3003	113	8	.	.	PROPN
cblr-3003	113	9	bankruptcy	bankruptcy	NOUN
cblr-3003	113	10	law	law	NOUN
cblr-3003	113	11	resolves	resolve	VERB
cblr-3003	113	12	valuation	valuation	NOUN
cblr-3003	113	13	through	through	ADP
cblr-3003	113	14	negotiation	negotiation	NOUN
cblr-3003	113	15	.	.	PUNCT
cblr-3003	114	1	the	the	DET
cblr-3003	114	2	reorganization	reorganization	NOUN
cblr-3003	114	3	plan	plan	NOUN
cblr-3003	114	4	is	be	AUX
cblr-3003	114	5	premised	premise	VERB
cblr-3003	114	6	on	on	ADP
cblr-3003	114	7	an	an	DET
cblr-3003	114	8	estimate	estimate	NOUN
cblr-3003	114	9	of	of	ADP
cblr-3003	114	10	value	value	NOUN
cblr-3003	114	11	for	for	ADP
cblr-3003	114	12	the	the	DET
cblr-3003	114	13	restructured	restructure	VERB
cblr-3003	114	14	firm	firm	NOUN
cblr-3003	114	15	.	.	PUNCT
cblr-3003	115	1	the	the	DET
cblr-3003	115	2	debtor	debtor	NOUN
cblr-3003	115	3	's	's	PART
cblr-3003	115	4	management	management	NOUN
cblr-3003	115	5	has	have	VERB
cblr-3003	115	6	substantial	substantial	ADJ
cblr-3003	115	7	control	control	NOUN
cblr-3003	115	8	over	over	ADP
cblr-3003	115	9	the	the	DET
cblr-3003	115	10	process	process	NOUN
cblr-3003	115	11	,	,	PUNCT
cblr-3003	115	12	with	with	ADP
cblr-3003	115	13	an	an	DET
cblr-3003	115	14	exclusive	exclusive	ADJ
cblr-3003	115	15	right	right	NOUN
cblr-3003	115	16	to	to	PART
cblr-3003	115	17	initially	initially	ADV
cblr-3003	115	18	propose	propose	VERB
cblr-3003	115	19	a	a	DET
cblr-3003	115	20	reorganization	reorganization	NOUN
cblr-3003	115	21	plan	plan	NOUN
cblr-3003	115	22	.	.	PUNCT
cblr-3003	116	1	creditors	creditor	NOUN
cblr-3003	116	2	who	who	PRON
cblr-3003	116	3	disagree	disagree	VERB
cblr-3003	116	4	can	can	AUX
cblr-3003	116	5	vote	vote	VERB
cblr-3003	116	6	against	against	ADP
cblr-3003	116	7	the	the	DET
cblr-3003	116	8	plan	plan	NOUN
cblr-3003	116	9	or	or	CCONJ
cblr-3003	116	10	acquire	acquire	VERB
cblr-3003	116	11	more	more	ADJ
cblr-3003	116	12	claims	claim	NOUN
cblr-3003	116	13	to	to	PART
cblr-3003	116	14	influence	influence	VERB
cblr-3003	116	15	the	the	DET
cblr-3003	116	16	vote	vote	NOUN
cblr-3003	116	17	.	.	PUNCT
cblr-3003	117	1	creditors	creditor	NOUN
cblr-3003	117	2	can	can	AUX
cblr-3003	117	3	also	also	ADV
cblr-3003	117	4	lobby	lobby	VERB
cblr-3003	117	5	for	for	ADP
cblr-3003	117	6	an	an	DET
cblr-3003	117	7	alternative	alternative	ADJ
cblr-3003	117	8	value	value	NOUN
cblr-3003	117	9	,	,	PUNCT
cblr-3003	117	10	join	join	VERB
cblr-3003	117	11	an	an	DET
cblr-3003	117	12	official	official	ADJ
cblr-3003	117	13	committee	committee	NOUN
cblr-3003	117	14	,	,	PUNCT
cblr-3003	117	15	or	or	CCONJ
cblr-3003	117	16	align	align	VERB
cblr-3003	117	17	themselves	themselves	PRON
cblr-3003	117	18	with	with	ADP
cblr-3003	117	19	management	management	NOUN
cblr-3003	117	20	to	to	PART
cblr-3003	117	21	develop	develop	VERB
cblr-3003	117	22	a	a	DET
cblr-3003	117	23	plan	plan	NOUN
cblr-3003	117	24	that	that	PRON
cblr-3003	117	25	best	good	ADJ
cblr-3003	117	26	serves	serve	VERB
cblr-3003	117	27	their	their	PRON
cblr-3003	117	28	interests	interest	NOUN
cblr-3003	117	29	.	.	PUNCT
cblr-3003	118	1	creditors	creditor	NOUN
cblr-3003	118	2	can	can	AUX
cblr-3003	118	3	petition	petition	VERB
cblr-3003	118	4	the	the	DET
cblr-3003	118	5	court	court	NOUN
cblr-3003	118	6	to	to	PART
cblr-3003	118	7	remove	remove	VERB
cblr-3003	118	8	exclusivity	exclusivity	NOUN
cblr-3003	118	9	and	and	CCONJ
cblr-3003	118	10	file	file	VERB
cblr-3003	118	11	a	a	DET
cblr-3003	118	12	competing	compete	VERB
cblr-3003	118	13	reorganization	reorganization	NOUN
cblr-3003	118	14	plan	plan	NOUN
cblr-3003	118	15	,	,	PUNCT
cblr-3003	118	16	or	or	CCONJ
cblr-3003	118	17	can	can	AUX
cblr-3003	118	18	request	request	VERB
cblr-3003	118	19	a	a	DET
cblr-3003	118	20	formal	formal	ADJ
cblr-3003	118	21	valuation	valuation	NOUN
cblr-3003	118	22	hearing	hearing	NOUN
cblr-3003	118	23	.	.	PUNCT
cblr-3003	119	1	[	[	X
cblr-3003	119	2	vol	vol	NOUN
cblr-3003	119	3	.	.	PUNCT
cblr-3003	120	1	2005columbia	2005columbia	NUM
cblr-3003	120	2	business	business	NOUN
cblr-3003	120	3	la	la	PROPN
cblr-3003	120	4	w	w	PROPN
cblr-3003	120	5	review	review	NOUN
cblr-3003	120	6	classes	class	NOUN
cblr-3003	120	7	of	of	ADP
cblr-3003	120	8	claimants,26	claimants,26	NOUN
cblr-3003	120	9	they	they	PRON
cblr-3003	120	10	have	have	AUX
cblr-3003	120	11	presumably	presumably	ADV
cblr-3003	120	12	reached	reach	VERB
cblr-3003	120	13	an	an	DET
cblr-3003	120	14	agreement	agreement	NOUN
cblr-3003	120	15	on	on	ADP
cblr-3003	120	16	the	the	DET
cblr-3003	120	17	valuation	valuation	NOUN
cblr-3003	120	18	of	of	ADP
cblr-3003	120	19	the	the	DET
cblr-3003	120	20	reorganized	reorganize	VERB
cblr-3003	120	21	entity	entity	NOUN
cblr-3003	120	22	.	.	PUNCT
cblr-3003	121	1	it	it	PRON
cblr-3003	121	2	is	be	AUX
cblr-3003	121	3	important	important	ADJ
cblr-3003	121	4	to	to	PART
cblr-3003	121	5	keep	keep	VERB
cblr-3003	121	6	in	in	ADP
cblr-3003	121	7	mind	mind	NOUN
cblr-3003	121	8	,	,	PUNCT
cblr-3003	121	9	however	however	ADV
cblr-3003	121	10	,	,	PUNCT
cblr-3003	121	11	that	that	SCONJ
cblr-3003	121	12	the	the	DET
cblr-3003	121	13	parties	party	NOUN
cblr-3003	121	14	to	to	ADP
cblr-3003	121	15	such	such	DET
cblr-3003	121	16	a	a	DET
cblr-3003	121	17	consensual	consensual	ADJ
cblr-3003	121	18	plan	plan	NOUN
cblr-3003	121	19	may	may	AUX
cblr-3003	121	20	waive	waive	VERB
cblr-3003	121	21	the	the	DET
cblr-3003	121	22	absolute	absolute	ADJ
cblr-3003	121	23	priority	priority	NOUN
cblr-3003	121	24	rule	rule	NOUN
cblr-3003	121	25	,	,	PUNCT
cblr-3003	121	26	which	which	PRON
cblr-3003	121	27	requires	require	VERB
cblr-3003	121	28	in	in	ADP
cblr-3003	121	29	its	its	PRON
cblr-3003	121	30	simplest	simple	ADJ
cblr-3003	121	31	terms	term	NOUN
cblr-3003	121	32	that	that	SCONJ
cblr-3003	121	33	all	all	DET
cblr-3003	121	34	members	member	NOUN
cblr-3003	121	35	of	of	ADP
cblr-3003	121	36	a	a	DET
cblr-3003	121	37	given	give	VERB
cblr-3003	121	38	class	class	NOUN
cblr-3003	121	39	are	be	AUX
cblr-3003	121	40	paid	pay	VERB
cblr-3003	121	41	in	in	ADP
cblr-3003	121	42	full	full	ADJ
cblr-3003	121	43	before	before	SCONJ
cblr-3003	121	44	members	member	NOUN
cblr-3003	121	45	of	of	ADP
cblr-3003	121	46	a	a	DET
cblr-3003	121	47	more	more	ADV
cblr-3003	121	48	junior	junior	ADJ
cblr-3003	121	49	class	class	NOUN
cblr-3003	121	50	receive	receive	VERB
cblr-3003	121	51	any	any	DET
cblr-3003	121	52	recovery	recovery	NOUN
cblr-3003	121	53	.	.	PUNCT
cblr-3003	121	54	"	"	PUNCT
cblr-3003	122	1	as	as	ADP
cblr-3003	122	2	a	a	DET
cblr-3003	122	3	result	result	NOUN
cblr-3003	122	4	,	,	PUNCT
cblr-3003	122	5	senior	senior	ADJ
cblr-3003	122	6	claimants	claimant	NOUN
cblr-3003	122	7	are	be	AUX
cblr-3003	122	8	permitted	permit	VERB
cblr-3003	122	9	to	to	PART
cblr-3003	122	10	offer	offer	VERB
cblr-3003	122	11	part	part	NOUN
cblr-3003	122	12	of	of	ADP
cblr-3003	122	13	their	their	PRON
cblr-3003	122	14	recovery	recovery	NOUN
cblr-3003	122	15	to	to	PART
cblr-3003	122	16	junior	junior	VERB
cblr-3003	122	17	claimantswho	claimantswho	PRON
cblr-3003	122	18	are	be	AUX
cblr-3003	122	19	not	not	PART
cblr-3003	122	20	technically	technically	ADV
cblr-3003	122	21	entitled	entitled	ADJ
cblr-3003	122	22	to	to	ADP
cblr-3003	122	23	this	this	DET
cblr-3003	122	24	recovery	recovery	NOUN
cblr-3003	122	25	under	under	ADP
cblr-3003	122	26	the	the	DET
cblr-3003	122	27	absolute	absolute	ADJ
cblr-3003	122	28	priority	priority	NOUN
cblr-3003	122	29	rule	rule	NOUN
cblr-3003	122	30	-	-	PUNCT
cblr-3003	122	31	in	in	ADP
cblr-3003	122	32	order	order	NOUN
cblr-3003	122	33	to	to	PART
cblr-3003	122	34	avoid	avoid	VERB
cblr-3003	122	35	costly	costly	ADJ
cblr-3003	122	36	litigation	litigation	NOUN
cblr-3003	122	37	.	.	PUNCT
cblr-3003	123	1	a	a	DET
cblr-3003	123	2	corollary	corollary	NOUN
cblr-3003	123	3	to	to	ADP
cblr-3003	123	4	the	the	DET
cblr-3003	123	5	absolute	absolute	ADJ
cblr-3003	123	6	priority	priority	NOUN
cblr-3003	123	7	rule	rule	NOUN
cblr-3003	123	8	states	state	NOUN
cblr-3003	123	9	that	that	SCONJ
cblr-3003	123	10	"	"	PUNCT
cblr-3003	123	11	a	a	DET
cblr-3003	123	12	senior	senior	ADJ
cblr-3003	123	13	class	class	NOUN
cblr-3003	123	14	can	can	AUX
cblr-3003	123	15	not	not	PART
cblr-3003	123	16	receive	receive	VERB
cblr-3003	123	17	more	more	ADJ
cblr-3003	123	18	than	than	ADP
cblr-3003	123	19	full	full	ADJ
cblr-3003	123	20	compensation	compensation	NOUN
cblr-3003	123	21	for	for	ADP
cblr-3003	123	22	its	its	PRON
cblr-3003	123	23	claims	claim	NOUN
cblr-3003	123	24	.	.	PUNCT
cblr-3003	123	25	"	"	PUNCT
cblr-3003	124	1	2	2	NUM
cblr-3003	124	2	if	if	SCONJ
cblr-3003	124	3	a	a	DET
cblr-3003	124	4	plan	plan	NOUN
cblr-3003	124	5	is	be	AUX
cblr-3003	124	6	rejected	reject	VERB
cblr-3003	124	7	by	by	ADP
cblr-3003	124	8	one	one	NUM
cblr-3003	124	9	or	or	CCONJ
cblr-3003	124	10	more	more	ADJ
cblr-3003	124	11	classes	class	NOUN
cblr-3003	124	12	of	of	ADP
cblr-3003	124	13	impaired	impaired	ADJ
cblr-3003	124	14	claimants	claimant	NOUN
cblr-3003	124	15	,	,	PUNCT
cblr-3003	124	16	a	a	DET
cblr-3003	124	17	judge	judge	NOUN
cblr-3003	124	18	may	may	AUX
cblr-3003	124	19	still	still	ADV
cblr-3003	124	20	"	"	PUNCT
cblr-3003	124	21	cram	cram	VERB
cblr-3003	124	22	down	down	ADP
cblr-3003	124	23	"	"	PUNCT
cblr-3003	124	24	the	the	DET
cblr-3003	124	25	plan	plan	NOUN
cblr-3003	124	26	over	over	ADP
cblr-3003	124	27	their	their	PRON
cblr-3003	124	28	objections.29	objections.29	NOUN
cblr-3003	124	29	a	a	DET
cblr-3003	124	30	cramdown	cramdown	NOUN
cblr-3003	124	31	plan	plan	NOUN
cblr-3003	124	32	must	must	AUX
cblr-3003	124	33	meet	meet	VERB
cblr-3003	124	34	all	all	DET
cblr-3003	124	35	requirements	requirement	NOUN
cblr-3003	124	36	of	of	ADP
cblr-3003	124	37	section	section	NOUN
cblr-3003	124	38	1129(a	1129(a	NUM
cblr-3003	124	39	)	)	PUNCT
cblr-3003	124	40	applicable	applicable	ADJ
cblr-3003	124	41	to	to	ADP
cblr-3003	124	42	consensual	consensual	ADJ
cblr-3003	124	43	plans	plan	NOUN
cblr-3003	124	44	except	except	SCONJ
cblr-3003	124	45	for	for	ADP
cblr-3003	124	46	section	section	NOUN
cblr-3003	124	47	1129(a)(8	1129(a)(8	NUM
cblr-3003	124	48	)	)	PUNCT
cblr-3003	124	49	,	,	PUNCT
cblr-3003	124	50	which	which	PRON
cblr-3003	124	51	requires	require	VERB
cblr-3003	124	52	the	the	DET
cblr-3003	124	53	approval	approval	NOUN
cblr-3003	124	54	of	of	ADP
cblr-3003	124	55	all	all	DET
cblr-3003	124	56	impaired	impaired	ADJ
cblr-3003	124	57	classes	class	NOUN
cblr-3003	124	58	.	.	PUNCT
cblr-3003	125	1	nevertheless	nevertheless	ADV
cblr-3003	125	2	,	,	PUNCT
cblr-3003	125	3	section	section	NOUN
cblr-3003	125	4	1129(a)(10	1129(a)(10	NUM
cblr-3003	125	5	)	)	PUNCT
cblr-3003	125	6	dictates	dictate	VERB
cblr-3003	125	7	that	that	SCONJ
cblr-3003	125	8	at	at	ADV
cblr-3003	125	9	least	least	ADV
cblr-3003	125	10	one	one	NUM
cblr-3003	125	11	impaired	impaired	ADJ
cblr-3003	125	12	class	class	NOUN
cblr-3003	125	13	must	must	AUX
cblr-3003	125	14	accept	accept	VERB
cblr-3003	125	15	the	the	DET
cblr-3003	125	16	plan	plan	NOUN
cblr-3003	125	17	before	before	SCONJ
cblr-3003	125	18	it	it	PRON
cblr-3003	125	19	can	can	AUX
cblr-3003	125	20	be	be	AUX
cblr-3003	125	21	approved	approve	VERB
cblr-3003	125	22	.	.	PUNCT
cblr-3003	126	1	in	in	ADP
cblr-3003	126	2	addition	addition	NOUN
cblr-3003	126	3	,	,	PUNCT
cblr-3003	126	4	the	the	DET
cblr-3003	126	5	plan	plan	NOUN
cblr-3003	126	6	must	must	AUX
cblr-3003	126	7	be	be	AUX
cblr-3003	126	8	"	"	PUNCT
cblr-3003	126	9	fair	fair	ADJ
cblr-3003	126	10	and	and	CCONJ
cblr-3003	126	11	equitable	equitable	ADJ
cblr-3003	126	12	"	"	PUNCT
cblr-3003	126	13	and	and	CCONJ
cblr-3003	126	14	must	must	AUX
cblr-3003	126	15	not	not	PART
cblr-3003	126	16	"	"	PUNCT
cblr-3003	126	17	discriminate	discriminate	VERB
cblr-3003	126	18	unfairly	unfairly	ADV
cblr-3003	126	19	.	.	PUNCT
cblr-3003	127	1	"	"	PUNCT
cblr-3003	127	2	"	"	PUNCT
cblr-3003	127	3	the	the	DET
cblr-3003	127	4	"	"	PUNCT
cblr-3003	127	5	fair	fair	ADJ
cblr-3003	127	6	and	and	CCONJ
cblr-3003	127	7	equitable	equitable	ADJ
cblr-3003	127	8	"	"	PUNCT
cblr-3003	127	9	test	test	NOUN
cblr-3003	127	10	essentially	essentially	ADV
cblr-3003	127	11	requires	require	VERB
cblr-3003	127	12	that	that	SCONJ
cblr-3003	127	13	a	a	DET
cblr-3003	127	14	cramdown	cramdown	NOUN
cblr-3003	127	15	stuart	stuart	PROPN
cblr-3003	127	16	c.	c.	PROPN
cblr-3003	127	17	gilson	gilson	PROPN
cblr-3003	127	18	et	et	PROPN
cblr-3003	127	19	al	al	PROPN
cblr-3003	127	20	.	.	PROPN
cblr-3003	127	21	,	,	PUNCT
cblr-3003	127	22	valuation	valuation	NOUN
cblr-3003	127	23	of	of	ADP
cblr-3003	127	24	bankrupt	bankrupt	ADJ
cblr-3003	127	25	firms	firm	NOUN
cblr-3003	127	26	,	,	PUNCT
cblr-3003	127	27	13	13	NUM
cblr-3003	127	28	rev	rev	X
cblr-3003	127	29	.	.	PROPN
cblr-3003	127	30	of	of	ADP
cblr-3003	127	31	fin	fin	PROPN
cblr-3003	127	32	.	.	PUNCT
cblr-3003	128	1	stud	stud	PROPN
cblr-3003	128	2	.	.	PUNCT
cblr-3003	129	1	43	43	NUM
cblr-3003	129	2	,	,	PUNCT
cblr-3003	129	3	44	44	NUM
cblr-3003	129	4	(	(	PUNCT
cblr-3003	129	5	2000	2000	NUM
cblr-3003	129	6	)	)	PUNCT
cblr-3003	129	7	.	.	PUNCT
cblr-3003	130	1	16	16	NUM
cblr-3003	130	2	11	11	NUM
cblr-3003	130	3	u.s.c	u.s.c	NOUN
cblr-3003	130	4	.	.	PUNCT
cblr-3003	131	1	§	§	PROPN
cblr-3003	131	2	1126	1126	NUM
cblr-3003	131	3	provides	provide	VERB
cblr-3003	131	4	guidelines	guideline	NOUN
cblr-3003	131	5	for	for	ADP
cblr-3003	131	6	determining	determine	VERB
cblr-3003	131	7	whether	whether	SCONJ
cblr-3003	131	8	a	a	DET
cblr-3003	131	9	particular	particular	ADJ
cblr-3003	131	10	class	class	NOUN
cblr-3003	131	11	has	have	AUX
cblr-3003	131	12	accepted	accept	VERB
cblr-3003	131	13	a	a	DET
cblr-3003	131	14	plan	plan	NOUN
cblr-3003	131	15	.	.	PUNCT
cblr-3003	132	1	27	27	NUM
cblr-3003	132	2	the	the	DET
cblr-3003	132	3	absolute	absolute	ADJ
cblr-3003	132	4	priority	priority	NOUN
cblr-3003	132	5	rule	rule	NOUN
cblr-3003	132	6	is	be	AUX
cblr-3003	132	7	laid	lay	VERB
cblr-3003	132	8	out	out	ADP
cblr-3003	132	9	in	in	ADP
cblr-3003	132	10	the	the	DET
cblr-3003	132	11	bankruptcy	bankruptcy	NOUN
cblr-3003	132	12	code	code	NOUN
cblr-3003	132	13	at	at	ADP
cblr-3003	132	14	11	11	NUM
cblr-3003	132	15	u.s.c	u.s.c	ADJ
cblr-3003	132	16	.	.	PUNCT
cblr-3003	133	1	§	§	PROPN
cblr-3003	133	2	1129(b)(2)(b)(ii	1129(b)(2)(b)(ii	NUM
cblr-3003	133	3	)	)	PUNCT
cblr-3003	133	4	.	.	PUNCT
cblr-3003	134	1	see	see	VERB
cblr-3003	134	2	also	also	ADV
cblr-3003	134	3	7	7	NUM
cblr-3003	134	4	collier	collier	NOUN
cblr-3003	134	5	on	on	ADP
cblr-3003	134	6	bankruptcy	bankruptcy	NOUN
cblr-3003	134	7	,	,	PUNCT
cblr-3003	134	8	supra	supra	PROPN
cblr-3003	134	9	note	note	PROPN
cblr-3003	134	10	21	21	NUM
cblr-3003	134	11	,	,	PUNCT
cblr-3003	134	12	1129.04[4][a	1129.04[4][a	NUM
cblr-3003	134	13	]	]	PUNCT
cblr-3003	134	14	.	.	PUNCT
cblr-3003	135	1	in	in	ADP
cblr-3003	135	2	re	re	PROPN
cblr-3003	135	3	genesis	genesis	PROPN
cblr-3003	135	4	health	health	NOUN
cblr-3003	135	5	ventures	ventures	PROPN
cblr-3003	135	6	,	,	PUNCT
cblr-3003	135	7	inc	inc	PROPN
cblr-3003	135	8	.	.	PROPN
cblr-3003	135	9	,	,	PUNCT
cblr-3003	135	10	266	266	NUM
cblr-3003	135	11	b.r	b.r	PROPN
cblr-3003	135	12	.	.	PROPN
cblr-3003	135	13	591	591	NUM
cblr-3003	135	14	,	,	PUNCT
cblr-3003	135	15	612	612	NUM
cblr-3003	135	16	(	(	PUNCT
cblr-3003	135	17	bankr	bankr	PROPN
cblr-3003	135	18	.	.	PUNCT
cblr-3003	136	1	d.	d.	PROPN
cblr-3003	136	2	del	del	PROPN
cblr-3003	136	3	.	.	PROPN
cblr-3003	136	4	2001	2001	NUM
cblr-3003	136	5	)	)	PUNCT
cblr-3003	136	6	(	(	PUNCT
cblr-3003	136	7	citing	cite	VERB
cblr-3003	136	8	in	in	ADP
cblr-3003	136	9	re	re	PROPN
cblr-3003	136	10	mcorp	mcorp	PROPN
cblr-3003	136	11	.	.	PROPN
cblr-3003	137	1	financial	financial	PROPN
cblr-3003	137	2	inc	inc	PROPN
cblr-3003	137	3	.	.	PROPN
cblr-3003	137	4	,	,	PUNCT
cblr-3003	137	5	137	137	NUM
cblr-3003	137	6	b.r	b.r	PROPN
cblr-3003	137	7	.	.	PROPN
cblr-3003	137	8	219	219	NUM
cblr-3003	137	9	,	,	PUNCT
cblr-3003	137	10	235	235	NUM
cblr-3003	137	11	(	(	PUNCT
cblr-3003	137	12	bankr	bankr	PROPN
cblr-3003	137	13	.	.	PUNCT
cblr-3003	138	1	s.d	s.d	PROPN
cblr-3003	138	2	.	.	PUNCT
cblr-3003	139	1	tex	tex	PROPN
cblr-3003	139	2	.	.	PROPN
cblr-3003	139	3	1992	1992	NUM
cblr-3003	139	4	)	)	PUNCT
cblr-3003	139	5	)	)	PUNCT
cblr-3003	139	6	.	.	PUNCT
cblr-3003	140	1	29	29	NUM
cblr-3003	141	1	"	"	PUNCT
cblr-3003	141	2	the	the	DET
cblr-3003	141	3	bankruptcy	bankruptcy	NOUN
cblr-3003	141	4	code	code	NOUN
cblr-3003	141	5	does	do	VERB
cblr-3003	141	6	more	more	ADV
cblr-3003	141	7	than	than	SCONJ
cblr-3003	141	8	provide	provide	VERB
cblr-3003	141	9	an	an	DET
cblr-3003	141	10	opportunity	opportunity	NOUN
cblr-3003	141	11	for	for	ADP
cblr-3003	141	12	negotiation	negotiation	NOUN
cblr-3003	141	13	....	....	PUNCT
cblr-3003	141	14	within	within	ADP
cblr-3003	141	15	specified	specify	VERB
cblr-3003	141	16	limits	limit	NOUN
cblr-3003	141	17	,	,	PUNCT
cblr-3003	141	18	the	the	DET
cblr-3003	141	19	code	code	NOUN
cblr-3003	141	20	also	also	ADV
cblr-3003	141	21	allows	allow	VERB
cblr-3003	141	22	the	the	DET
cblr-3003	141	23	bankruptcy	bankruptcy	NOUN
cblr-3003	141	24	judge	judge	NOUN
cblr-3003	141	25	to	to	PART
cblr-3003	141	26	settle	settle	VERB
cblr-3003	141	27	matters	matter	NOUN
cblr-3003	141	28	when	when	SCONJ
cblr-3003	141	29	the	the	DET
cblr-3003	141	30	parties	party	NOUN
cblr-3003	141	31	can	can	AUX
cblr-3003	141	32	not	not	PART
cblr-3003	141	33	agree	agree	VERB
cblr-3003	141	34	.	.	PUNCT
cblr-3003	141	35	"	"	PUNCT
cblr-3003	142	1	adler	adler	PROPN
cblr-3003	142	2	,	,	PUNCT
cblr-3003	142	3	supra	supra	PROPN
cblr-3003	142	4	note	note	PROPN
cblr-3003	142	5	11	11	NUM
cblr-3003	142	6	,	,	PUNCT
cblr-3003	142	7	at	at	ADP
cblr-3003	142	8	2	2	NUM
cblr-3003	142	9	-	-	SYM
cblr-3003	142	10	3	3	NUM
cblr-3003	142	11	.	.	PUNCT
cblr-3003	143	1	see	see	VERB
cblr-3003	143	2	11	11	NUM
cblr-3003	143	3	u.s.c	u.s.c	ADJ
cblr-3003	143	4	.	.	PUNCT
cblr-3003	144	1	§	§	PROPN
cblr-3003	144	2	1129(b	1129(b	NUM
cblr-3003	144	3	)	)	PUNCT
cblr-3003	144	4	(	(	PUNCT
cblr-3003	144	5	2000	2000	NUM
cblr-3003	144	6	)	)	PUNCT
cblr-3003	144	7	;	;	PUNCT
cblr-3003	144	8	treister	treister	NOUN
cblr-3003	144	9	et	et	PROPN
cblr-3003	144	10	al	al	PROPN
cblr-3003	144	11	.	.	PROPN
cblr-3003	144	12	,	,	PUNCT
cblr-3003	144	13	supra	supra	PROPN
cblr-3003	144	14	note	note	PROPN
cblr-3003	144	15	6	6	NUM
cblr-3003	144	16	,	,	PUNCT
cblr-3003	144	17	§	§	PROPN
cblr-3003	144	18	9.04(f	9.04(f	NOUN
cblr-3003	144	19	)	)	PUNCT
cblr-3003	144	20	.	.	PUNCT
cblr-3003	145	1	30	30	NUM
cblr-3003	145	2	11	11	NUM
cblr-3003	145	3	u.s.c	u.s.c	NOUN
cblr-3003	145	4	.	.	PUNCT
cblr-3003	146	1	§	§	PROPN
cblr-3003	146	2	1129(b)(1	1129(b)(1	NUM
cblr-3003	146	3	)	)	PUNCT
cblr-3003	146	4	(	(	PUNCT
cblr-3003	146	5	2000	2000	NUM
cblr-3003	146	6	)	)	PUNCT
cblr-3003	146	7	.	.	PUNCT
cblr-3003	147	1	no	no	INTJ
cblr-3003	147	2	.	.	PUNCT
cblr-3003	148	1	2:4031	2:4031	NUM
cblr-3003	148	2	valuation	valuation	PROPN
cblr-3003	148	3	uncertain7ty	uncertain7ty	PROPN
cblr-3003	148	4	columbia	columbia	PROPN
cblr-3003	148	5	business	business	PROPN
cblr-3003	148	6	law	law	PROPN
cblr-3003	148	7	review	review	NOUN
cblr-3003	148	8	plan	plan	AUX
cblr-3003	148	9	not	not	PART
cblr-3003	148	10	violate	violate	VERB
cblr-3003	148	11	the	the	DET
cblr-3003	148	12	absolute	absolute	ADJ
cblr-3003	148	13	priority	priority	NOUN
cblr-3003	148	14	rule.31	rule.31	NOUN
cblr-3003	148	15	determining	determine	VERB
cblr-3003	148	16	whether	whether	SCONJ
cblr-3003	148	17	a	a	DET
cblr-3003	148	18	plan	plan	NOUN
cblr-3003	148	19	violates	violate	VERB
cblr-3003	148	20	this	this	DET
cblr-3003	148	21	rule	rule	NOUN
cblr-3003	148	22	in	in	ADP
cblr-3003	148	23	turn	turn	NOUN
cblr-3003	148	24	requires	require	VERB
cblr-3003	148	25	a	a	DET
cblr-3003	148	26	valuation	valuation	NOUN
cblr-3003	148	27	hearing	hearing	NOUN
cblr-3003	148	28	and	and	CCONJ
cblr-3003	148	29	assessment	assessment	NOUN
cblr-3003	148	30	.	.	PUNCT
cblr-3003	149	1	"	"	PUNCT
cblr-3003	149	2	unfair	unfair	ADJ
cblr-3003	149	3	discrimination	discrimination	NOUN
cblr-3003	149	4	"	"	PUNCT
cblr-3003	149	5	is	be	AUX
cblr-3003	149	6	not	not	PART
cblr-3003	149	7	defined	define	VERB
cblr-3003	149	8	in	in	ADP
cblr-3003	149	9	the	the	DET
cblr-3003	149	10	code	code	NOUN
cblr-3003	149	11	,	,	PUNCT
cblr-3003	149	12	but	but	CCONJ
cblr-3003	149	13	courts	court	NOUN
cblr-3003	149	14	generally	generally	ADV
cblr-3003	149	15	attempt	attempt	VERB
cblr-3003	149	16	to	to	PART
cblr-3003	149	17	determine	determine	VERB
cblr-3003	149	18	"	"	PUNCT
cblr-3003	149	19	whether	whether	SCONJ
cblr-3003	149	20	there	there	PRON
cblr-3003	149	21	is	be	VERB
cblr-3003	149	22	a	a	DET
cblr-3003	149	23	reasonable	reasonable	ADJ
cblr-3003	149	24	basis	basis	NOUN
cblr-3003	149	25	for	for	ADP
cblr-3003	149	26	[	[	X
cblr-3003	149	27	any	any	DET
cblr-3003	149	28	]	]	X
cblr-3003	149	29	discrimination	discrimination	NOUN
cblr-3003	149	30	,	,	PUNCT
cblr-3003	149	31	and	and	CCONJ
cblr-3003	149	32	whether	whether	SCONJ
cblr-3003	149	33	the	the	DET
cblr-3003	149	34	debtor	debtor	NOUN
cblr-3003	149	35	can	can	AUX
cblr-3003	149	36	confirm	confirm	VERB
cblr-3003	149	37	and	and	CCONJ
cblr-3003	149	38	consummate	consummate	VERB
cblr-3003	149	39	a	a	DET
cblr-3003	149	40	plan	plan	NOUN
cblr-3003	149	41	without	without	ADP
cblr-3003	149	42	the	the	DET
cblr-3003	149	43	proposed	propose	VERB
cblr-3003	149	44	discrimination	discrimination	NOUN
cblr-3003	149	45	.	.	PUNCT
cblr-3003	150	1	"32	"32	PROPN
cblr-3003	150	2	a	a	DET
cblr-3003	150	3	"	"	PUNCT
cblr-3003	150	4	cramup	cramup	NOUN
cblr-3003	150	5	"	"	PUNCT
cblr-3003	150	6	is	be	AUX
cblr-3003	150	7	also	also	ADV
cblr-3003	150	8	possible	possible	ADJ
cblr-3003	150	9	when	when	SCONJ
cblr-3003	150	10	a	a	DET
cblr-3003	150	11	judge	judge	NOUN
cblr-3003	150	12	rejects	reject	VERB
cblr-3003	150	13	a	a	DET
cblr-3003	150	14	plan	plan	NOUN
cblr-3003	150	15	on	on	ADP
cblr-3003	150	16	the	the	DET
cblr-3003	150	17	basis	basis	NOUN
cblr-3003	150	18	of	of	ADP
cblr-3003	150	19	undervaluation	undervaluation	NOUN
cblr-3003	150	20	.	.	PUNCT
cblr-3003	151	1	by	by	ADP
cblr-3003	151	2	assigning	assign	VERB
cblr-3003	151	3	to	to	ADP
cblr-3003	151	4	the	the	DET
cblr-3003	151	5	debtor	debtor	NOUN
cblr-3003	151	6	a	a	DET
cblr-3003	151	7	higher	high	ADJ
cblr-3003	151	8	valuation	valuation	NOUN
cblr-3003	151	9	,	,	PUNCT
cblr-3003	151	10	a	a	DET
cblr-3003	151	11	judge	judge	NOUN
cblr-3003	151	12	mandates	mandate	VERB
cblr-3003	151	13	a	a	DET
cblr-3003	151	14	greater	great	ADJ
cblr-3003	151	15	recovery	recovery	NOUN
cblr-3003	151	16	for	for	ADP
cblr-3003	151	17	junior	junior	ADJ
cblr-3003	151	18	claimants	claimant	NOUN
cblr-3003	151	19	under	under	ADP
cblr-3003	151	20	the	the	DET
cblr-3003	151	21	absolute	absolute	ADJ
cblr-3003	151	22	priority	priority	NOUN
cblr-3003	151	23	rule	rule	NOUN
cblr-3003	151	24	.	.	PUNCT
cblr-3003	151	25	"	"	PUNCT
cblr-3003	152	1	exide	exide	PROPN
cblr-3003	152	2	is	be	AUX
cblr-3003	152	3	an	an	DET
cblr-3003	152	4	example	example	NOUN
cblr-3003	152	5	of	of	ADP
cblr-3003	152	6	a	a	DET
cblr-3003	152	7	case	case	NOUN
cblr-3003	152	8	involving	involve	VERB
cblr-3003	152	9	cramup	cramup	NOUN
cblr-3003	152	10	.	.	PUNCT
cblr-3003	153	1	if	if	SCONJ
cblr-3003	153	2	the	the	DET
cblr-3003	153	3	parties	party	NOUN
cblr-3003	153	4	are	be	AUX
cblr-3003	153	5	unable	unable	ADJ
cblr-3003	153	6	to	to	PART
cblr-3003	153	7	agree	agree	VERB
cblr-3003	153	8	on	on	ADP
cblr-3003	153	9	a	a	DET
cblr-3003	153	10	consensual	consensual	ADJ
cblr-3003	153	11	plan	plan	NOUN
cblr-3003	153	12	and	and	CCONJ
cblr-3003	153	13	the	the	DET
cblr-3003	153	14	judge	judge	NOUN
cblr-3003	153	15	can	can	AUX
cblr-3003	153	16	not	not	PART
cblr-3003	153	17	cram	cram	VERB
cblr-3003	153	18	down	down	ADP
cblr-3003	153	19	a	a	DET
cblr-3003	153	20	nonconsensual	nonconsensual	ADJ
cblr-3003	153	21	plan	plan	NOUN
cblr-3003	153	22	,	,	PUNCT
cblr-3003	153	23	the	the	DET
cblr-3003	153	24	judge	judge	NOUN
cblr-3003	153	25	has	have	VERB
cblr-3003	153	26	the	the	DET
cblr-3003	153	27	option	option	NOUN
cblr-3003	153	28	to	to	PART
cblr-3003	153	29	convert	convert	VERB
cblr-3003	153	30	a	a	DET
cblr-3003	153	31	reorganization	reorganization	NOUN
cblr-3003	153	32	case	case	NOUN
cblr-3003	153	33	under	under	ADP
cblr-3003	153	34	chapter	chapter	NOUN
cblr-3003	153	35	11	11	NUM
cblr-3003	153	36	to	to	ADP
cblr-3003	153	37	a	a	DET
cblr-3003	153	38	liquidation	liquidation	NOUN
cblr-3003	153	39	case	case	NOUN
cblr-3003	153	40	under	under	ADP
cblr-3003	153	41	chapter	chapter	NOUN
cblr-3003	153	42	7,34	7,34	NOUN
cblr-3003	153	43	although	although	SCONJ
cblr-3003	153	44	this	this	DET
cblr-3003	153	45	measure	measure	NOUN
cblr-3003	153	46	is	be	AUX
cblr-3003	153	47	typically	typically	ADV
cblr-3003	153	48	used	use	VERB
cblr-3003	153	49	only	only	ADV
cblr-3003	153	50	as	as	ADP
cblr-3003	153	51	a	a	DET
cblr-3003	153	52	last	last	ADJ
cblr-3003	153	53	resort	resort	NOUN
cblr-3003	153	54	.	.	PUNCT
cblr-3003	154	1	cramdown	cramdown	ADJ
cblr-3003	154	2	situations	situation	NOUN
cblr-3003	154	3	in	in	ADP
cblr-3003	154	4	which	which	PRON
cblr-3003	154	5	prepetition	prepetition	NOUN
cblr-3003	154	6	equity	equity	NOUN
cblr-3003	154	7	holders	holder	NOUN
cblr-3003	154	8	attempt	attempt	VERB
cblr-3003	154	9	to	to	PART
cblr-3003	154	10	take	take	VERB
cblr-3003	154	11	advantage	advantage	NOUN
cblr-3003	154	12	of	of	ADP
cblr-3003	154	13	the	the	DET
cblr-3003	154	14	so	so	ADV
cblr-3003	154	15	-	-	PUNCT
cblr-3003	154	16	called	call	VERB
cblr-3003	154	17	"	"	PUNCT
cblr-3003	154	18	new	new	ADJ
cblr-3003	154	19	value	value	NOUN
cblr-3003	154	20	corollary	corollary	NOUN
cblr-3003	154	21	"	"	PUNCT
cblr-3003	154	22	to	to	ADP
cblr-3003	154	23	the	the	DET
cblr-3003	154	24	absolute	absolute	ADJ
cblr-3003	154	25	priority	priority	NOUN
cblr-3003	154	26	rule	rule	NOUN
cblr-3003	154	27	5	5	NUM
cblr-3003	154	28	present	present	NOUN
cblr-3003	154	29	an	an	DET
cblr-3003	154	30	additional	additional	ADJ
cblr-3003	154	31	complication	complication	NOUN
cblr-3003	154	32	.	.	PUNCT
cblr-3003	155	1	such	such	ADJ
cblr-3003	155	2	situations	situation	NOUN
cblr-3003	155	3	typically	typically	ADV
cblr-3003	155	4	arise	arise	VERB
cblr-3003	155	5	in	in	ADP
cblr-3003	155	6	cases	case	NOUN
cblr-3003	155	7	involving	involve	VERB
cblr-3003	155	8	single	single	ADJ
cblr-3003	155	9	asset	asset	NOUN
cblr-3003	155	10	real	real	ADJ
cblr-3003	155	11	estate	estate	NOUN
cblr-3003	155	12	debtors.36	debtors.36	VERB
cblr-3003	155	13	the	the	DET
cblr-3003	155	14	new	new	ADJ
cblr-3003	155	15	value	value	NOUN
cblr-3003	155	16	"	"	PUNCT
cblr-3003	155	17	bank	bank	PROPN
cblr-3003	155	18	of	of	ADP
cblr-3003	155	19	america	america	PROPN
cblr-3003	155	20	nat'l	nat'l	PROPN
cblr-3003	155	21	trust	trust	PROPN
cblr-3003	155	22	&	&	CCONJ
cblr-3003	155	23	sav	sav	PROPN
cblr-3003	155	24	.	.	PUNCT
cblr-3003	156	1	ass'n	ass'n	ADP
cblr-3003	156	2	v.	v.	ADP
cblr-3003	156	3	203	203	NUM
cblr-3003	156	4	n.	n.	PROPN
cblr-3003	156	5	lasalle	lasalle	PROPN
cblr-3003	156	6	st	st	PROPN
cblr-3003	156	7	.	.	PROPN
cblr-3003	156	8	p'ship	p'ship	PROPN
cblr-3003	156	9	,	,	PUNCT
cblr-3003	156	10	526	526	NUM
cblr-3003	156	11	u.s	u.s	PROPN
cblr-3003	156	12	.	.	PROPN
cblr-3003	156	13	434	434	NUM
cblr-3003	156	14	,	,	PUNCT
cblr-3003	156	15	441	441	NUM
cblr-3003	156	16	-	-	SYM
cblr-3003	156	17	42	42	NUM
cblr-3003	156	18	(	(	PUNCT
cblr-3003	156	19	1999	1999	NUM
cblr-3003	156	20	)	)	PUNCT
cblr-3003	156	21	.	.	PUNCT
cblr-3003	157	1	12	12	NUM
cblr-3003	157	2	genesis	genesis	NOUN
cblr-3003	157	3	health	health	NOUN
cblr-3003	157	4	ventures	venture	NOUN
cblr-3003	157	5	,	,	PUNCT
cblr-3003	157	6	266	266	NUM
cblr-3003	157	7	b.r	b.r	PROPN
cblr-3003	157	8	.	.	PROPN
cblr-3003	157	9	at	at	ADP
cblr-3003	157	10	611	611	NUM
cblr-3003	157	11	(	(	PUNCT
cblr-3003	157	12	discussing	discuss	VERB
cblr-3003	157	13	the	the	DET
cblr-3003	157	14	various	various	ADJ
cblr-3003	157	15	tests	test	NOUN
cblr-3003	157	16	courts	court	NOUN
cblr-3003	157	17	utilize	utilize	VERB
cblr-3003	157	18	)	)	PUNCT
cblr-3003	157	19	.	.	PUNCT
cblr-3003	157	20	"	"	PUNCT
cblr-3003	158	1	see	see	VERB
cblr-3003	158	2	supra	supra	PROPN
cblr-3003	158	3	note	note	PROPN
cblr-3003	158	4	27	27	NUM
cblr-3003	158	5	and	and	CCONJ
cblr-3003	158	6	accompanying	accompany	VERB
cblr-3003	158	7	text	text	NOUN
cblr-3003	158	8	.	.	PUNCT
cblr-3003	159	1	34	34	NUM
cblr-3003	159	2	11	11	NUM
cblr-3003	159	3	u.s.c	u.s.c	NOUN
cblr-3003	159	4	.	.	PUNCT
cblr-3003	160	1	§	§	PROPN
cblr-3003	160	2	1112(b)(5	1112(b)(5	NUM
cblr-3003	160	3	)	)	PUNCT
cblr-3003	160	4	(	(	PUNCT
cblr-3003	160	5	2000	2000	NUM
cblr-3003	160	6	)	)	PUNCT
cblr-3003	160	7	.	.	PUNCT
cblr-3003	161	1	3	3	X
cblr-3003	161	2	'	'	NUM
cblr-3003	161	3	the	the	DET
cblr-3003	161	4	"	"	PUNCT
cblr-3003	161	5	new	new	ADJ
cblr-3003	161	6	value	value	NOUN
cblr-3003	161	7	corollary	corollary	NOUN
cblr-3003	161	8	"	"	PUNCT
cblr-3003	161	9	does	do	AUX
cblr-3003	161	10	not	not	PART
cblr-3003	161	11	appear	appear	VERB
cblr-3003	161	12	in	in	ADP
cblr-3003	161	13	the	the	DET
cblr-3003	161	14	bankruptcy	bankruptcy	NOUN
cblr-3003	161	15	code	code	NOUN
cblr-3003	161	16	,	,	PUNCT
cblr-3003	161	17	but	but	CCONJ
cblr-3003	161	18	"	"	PUNCT
cblr-3003	161	19	the	the	DET
cblr-3003	161	20	main	main	ADJ
cblr-3003	161	21	thrust	thrust	NOUN
cblr-3003	161	22	of	of	ADP
cblr-3003	161	23	the	the	DET
cblr-3003	161	24	decision	decision	NOUN
cblr-3003	161	25	in	in	ADP
cblr-3003	161	26	lasalle	lasalle	PROPN
cblr-3003	161	27	was	be	AUX
cblr-3003	161	28	that	that	SCONJ
cblr-3003	161	29	the	the	DET
cblr-3003	161	30	supreme	supreme	PROPN
cblr-3003	161	31	court	court	PROPN
cblr-3003	161	32	affirmed	affirm	VERB
cblr-3003	161	33	the	the	DET
cblr-3003	161	34	doctrine	doctrine	NOUN
cblr-3003	161	35	of	of	ADP
cblr-3003	161	36	new	new	ADJ
cblr-3003	161	37	value	value	NOUN
cblr-3003	161	38	.	.	PUNCT
cblr-3003	161	39	"	"	PUNCT
cblr-3003	162	1	david	david	PROPN
cblr-3003	162	2	r.	r.	PROPN
cblr-3003	162	3	kuney	kuney	PROPN
cblr-3003	162	4	,	,	PUNCT
cblr-3003	162	5	the	the	DET
cblr-3003	162	6	supreme	supreme	PROPN
cblr-3003	162	7	court	court	PROPN
cblr-3003	162	8	and	and	CCONJ
cblr-3003	162	9	new	new	ADJ
cblr-3003	162	10	value	value	NOUN
cblr-3003	162	11	:	:	PUNCT
cblr-3003	162	12	the	the	DET
cblr-3003	162	13	elusive	elusive	ADJ
cblr-3003	162	14	search	search	NOUN
cblr-3003	162	15	for	for	ADP
cblr-3003	162	16	"	"	PUNCT
cblr-3003	162	17	true	true	ADJ
cblr-3003	162	18	value	value	NOUN
cblr-3003	162	19	"	"	PUNCT
cblr-3003	162	20	and	and	CCONJ
cblr-3003	162	21	neutral	neutral	ADJ
cblr-3003	162	22	bargaining	bargaining	NOUN
cblr-3003	162	23	devices	device	NOUN
cblr-3003	162	24	:	:	PUNCT
cblr-3003	162	25	market	market	NOUN
cblr-3003	162	26	value	value	NOUN
cblr-3003	162	27	vs.	vs.	ADP
cblr-3003	162	28	judicial	judicial	ADJ
cblr-3003	162	29	value	value	NOUN
cblr-3003	162	30	,	,	PUNCT
cblr-3003	162	31	8	8	NUM
cblr-3003	162	32	j.	j.	PROPN
cblr-3003	162	33	bankr	bankr	PROPN
cblr-3003	162	34	.	.	PUNCT
cblr-3003	163	1	l.	l.	PROPN
cblr-3003	163	2	&	&	CCONJ
cblr-3003	163	3	prac	prac	PROPN
cblr-3003	163	4	.	.	PROPN
cblr-3003	164	1	505	505	NUM
cblr-3003	164	2	,	,	PUNCT
cblr-3003	164	3	507	507	NUM
cblr-3003	164	4	(	(	PUNCT
cblr-3003	164	5	1999	1999	NUM
cblr-3003	164	6	)	)	PUNCT
cblr-3003	164	7	.	.	PUNCT
cblr-3003	165	1	see	see	VERB
cblr-3003	165	2	generally	generally	ADV
cblr-3003	165	3	lasalle	lasalle	PROPN
cblr-3003	165	4	,	,	PUNCT
cblr-3003	165	5	526	526	NUM
cblr-3003	165	6	u.s	u.s	PROPN
cblr-3003	165	7	.	.	PROPN
cblr-3003	165	8	434	434	NUM
cblr-3003	165	9	;	;	PUNCT
cblr-3003	165	10	harvey	harvey	PROPN
cblr-3003	165	11	r.	r.	PROPN
cblr-3003	165	12	miller	miller	PROPN
cblr-3003	165	13	et	et	PROPN
cblr-3003	165	14	al	al	PROPN
cblr-3003	165	15	.	.	PROPN
cblr-3003	165	16	,	,	PUNCT
cblr-3003	165	17	leaving	leave	VERB
cblr-3003	165	18	old	old	ADJ
cblr-3003	165	19	questions	question	NOUN
cblr-3003	165	20	unanswered	unanswered	ADJ
cblr-3003	165	21	and	and	CCONJ
cblr-3003	165	22	raising	raise	VERB
cblr-3003	165	23	new	new	ADJ
cblr-3003	165	24	ones	one	NOUN
cblr-3003	165	25	:	:	PUNCT
cblr-3003	165	26	the	the	DET
cblr-3003	165	27	supreme	supreme	PROPN
cblr-3003	165	28	court	court	PROPN
cblr-3003	165	29	furthers	further	VERB
cblr-3003	165	30	the	the	DET
cblr-3003	165	31	new	new	ADJ
cblr-3003	165	32	value	value	NOUN
cblr-3003	165	33	controversy	controversy	NOUN
cblr-3003	165	34	in	in	ADP
cblr-3003	165	35	bank	bank	PROPN
cblr-3003	165	36	of	of	ADP
cblr-3003	165	37	america	america	PROPN
cblr-3003	165	38	national	national	PROPN
cblr-3003	165	39	trust	trust	PROPN
cblr-3003	165	40	&	&	CCONJ
cblr-3003	165	41	savings	saving	NOUN
cblr-3003	165	42	ass'n	ass'n	PROPN
cblr-3003	165	43	v.	v.	ADP
cblr-3003	165	44	203	203	NUM
cblr-3003	165	45	north	north	PROPN
cblr-3003	165	46	lasalle	lasalle	PROPN
cblr-3003	165	47	street	street	PROPN
cblr-3003	165	48	partnership	partnership	PROPN
cblr-3003	165	49	,	,	PUNCT
cblr-3003	165	50	30	30	NUM
cblr-3003	165	51	u.	u.	NOUN
cblr-3003	165	52	mem	mem	PROPN
cblr-3003	165	53	.	.	PUNCT
cblr-3003	166	1	l.	l.	PROPN
cblr-3003	166	2	rev	rev	PROPN
cblr-3003	166	3	.	.	PROPN
cblr-3003	167	1	553	553	NUM
cblr-3003	167	2	(	(	PUNCT
cblr-3003	167	3	2000	2000	NUM
cblr-3003	167	4	)	)	PUNCT
cblr-3003	167	5	.	.	PUNCT
cblr-3003	167	6	'	'	PUNCT
cblr-3003	168	1	see	see	VERB
cblr-3003	168	2	,	,	PUNCT
cblr-3003	168	3	e.g.	e.g.	ADV
cblr-3003	168	4	,	,	PUNCT
cblr-3003	168	5	david	david	PROPN
cblr-3003	168	6	gray	gray	PROPN
cblr-3003	168	7	carlson	carlson	PROPN
cblr-3003	168	8	&	&	CCONJ
cblr-3003	168	9	jack	jack	PROPN
cblr-3003	168	10	f.	f.	PROPN
cblr-3003	168	11	williams	williams	PROPN
cblr-3003	168	12	,	,	PUNCT
cblr-3003	168	13	the	the	DET
cblr-3003	168	14	truth	truth	NOUN
cblr-3003	168	15	about	about	ADP
cblr-3003	168	16	the	the	DET
cblr-3003	168	17	new	new	ADJ
cblr-3003	168	18	value	value	NOUN
cblr-3003	168	19	exception	exception	NOUN
cblr-3003	168	20	to	to	ADP
cblr-3003	168	21	bankruptcy	bankruptcy	NOUN
cblr-3003	168	22	's	's	PART
cblr-3003	168	23	absolute	absolute	ADJ
cblr-3003	168	24	priority	priority	NOUN
cblr-3003	168	25	rule	rule	NOUN
cblr-3003	168	26	,	,	PUNCT
cblr-3003	168	27	21	21	NUM
cblr-3003	168	28	cardozo	cardozo	PROPN
cblr-3003	168	29	l.	l.	PROPN
cblr-3003	168	30	rev	rev	PROPN
cblr-3003	168	31	.	.	PROPN
cblr-3003	168	32	1303	1303	NUM
cblr-3003	168	33	,	,	PUNCT
cblr-3003	168	34	1332	1332	NUM
cblr-3003	168	35	(	(	PUNCT
cblr-3003	168	36	2000	2000	NUM
cblr-3003	168	37	)	)	PUNCT
cblr-3003	168	38	(	(	PUNCT
cblr-3003	168	39	finding	find	VERB
cblr-3003	168	40	that	that	SCONJ
cblr-3003	168	41	eighty	eighty	NUM
cblr-3003	168	42	-	-	PUNCT
cblr-3003	168	43	seven	seven	NUM
cblr-3003	168	44	percent	percent	NOUN
cblr-3003	168	45	of	of	ADP
cblr-3003	168	46	[	[	X
cblr-3003	168	47	vol	vol	NOUN
cblr-3003	168	48	.	.	PUNCT
cblr-3003	169	1	2005	2005	NUM
cblr-3003	169	2	valuation	valuation	NOUN
cblr-3003	169	3	uncertainty	uncertainty	NOUN
cblr-3003	169	4	corollary	corollary	NOUN
cblr-3003	169	5	essentially	essentially	ADV
cblr-3003	169	6	authorizes	authorize	VERB
cblr-3003	169	7	prepetition	prepetition	NOUN
cblr-3003	169	8	equity	equity	NOUN
cblr-3003	169	9	owners	owner	NOUN
cblr-3003	169	10	to	to	PART
cblr-3003	169	11	purchase	purchase	VERB
cblr-3003	169	12	new	new	ADJ
cblr-3003	169	13	equity	equity	NOUN
cblr-3003	169	14	interests	interest	NOUN
cblr-3003	169	15	in	in	ADP
cblr-3003	169	16	the	the	DET
cblr-3003	169	17	reorganized	reorganize	VERB
cblr-3003	169	18	entity	entity	NOUN
cblr-3003	169	19	at	at	ADP
cblr-3003	169	20	market	market	NOUN
cblr-3003	169	21	value	value	NOUN
cblr-3003	169	22	,	,	PUNCT
cblr-3003	169	23	even	even	ADV
cblr-3003	169	24	though	though	SCONJ
cblr-3003	169	25	existing	existing	ADJ
cblr-3003	169	26	creditors	creditor	NOUN
cblr-3003	169	27	with	with	ADP
cblr-3003	169	28	senior	senior	ADJ
cblr-3003	169	29	claims	claim	NOUN
cblr-3003	169	30	will	will	AUX
cblr-3003	169	31	not	not	PART
cblr-3003	169	32	be	be	AUX
cblr-3003	169	33	paid	pay	VERB
cblr-3003	169	34	in	in	ADP
cblr-3003	169	35	full.37	full.37	PROPN
cblr-3003	169	36	in	in	ADP
cblr-3003	169	37	bank	bank	PROPN
cblr-3003	169	38	of	of	ADP
cblr-3003	169	39	america	america	PROPN
cblr-3003	169	40	national	national	PROPN
cblr-3003	169	41	trust	trust	PROPN
cblr-3003	169	42	and	and	CCONJ
cblr-3003	169	43	savings	saving	NOUN
cblr-3003	169	44	association	association	NOUN
cblr-3003	169	45	v.	v.	ADP
cblr-3003	169	46	203	203	NUM
cblr-3003	169	47	north	north	PROPN
cblr-3003	169	48	lasalle	lasalle	PROPN
cblr-3003	169	49	street	street	PROPN
cblr-3003	169	50	partnership	partnership	PROPN
cblr-3003	169	51	,	,	PUNCT
cblr-3003	169	52	the	the	DET
cblr-3003	169	53	supreme	supreme	PROPN
cblr-3003	169	54	court	court	PROPN
cblr-3003	169	55	ruled	rule	VERB
cblr-3003	169	56	that	that	SCONJ
cblr-3003	169	57	a	a	DET
cblr-3003	169	58	debtor	debtor	NOUN
cblr-3003	169	59	's	's	PART
cblr-3003	169	60	plan	plan	NOUN
cblr-3003	169	61	granting	grant	VERB
cblr-3003	169	62	prepetition	prepetition	NOUN
cblr-3003	169	63	equity	equity	NOUN
cblr-3003	169	64	holders	holder	NOUN
cblr-3003	169	65	an	an	DET
cblr-3003	169	66	exclusive	exclusive	ADJ
cblr-3003	169	67	right	right	NOUN
cblr-3003	169	68	to	to	PART
cblr-3003	169	69	purchase	purchase	VERB
cblr-3003	169	70	new	new	ADJ
cblr-3003	169	71	equity	equity	NOUN
cblr-3003	169	72	value	value	NOUN
cblr-3003	169	73	"	"	PUNCT
cblr-3003	169	74	without	without	ADP
cblr-3003	169	75	extending	extend	VERB
cblr-3003	169	76	an	an	DET
cblr-3003	169	77	opportunity	opportunity	NOUN
cblr-3003	169	78	to	to	ADP
cblr-3003	169	79	anyone	anyone	PRON
cblr-3003	169	80	else	else	ADV
cblr-3003	169	81	either	either	CCONJ
cblr-3003	169	82	to	to	PART
cblr-3003	169	83	compete	compete	VERB
cblr-3003	169	84	for	for	ADP
cblr-3003	169	85	that	that	DET
cblr-3003	169	86	equity	equity	NOUN
cblr-3003	169	87	or	or	CCONJ
cblr-3003	169	88	to	to	PART
cblr-3003	169	89	propose	propose	VERB
cblr-3003	169	90	a	a	DET
cblr-3003	169	91	competing	compete	VERB
cblr-3003	169	92	reorganization	reorganization	NOUN
cblr-3003	169	93	plan"8	plan"8	PROPN
cblr-3003	169	94	ran	run	VERB
cblr-3003	169	95	afoul	afoul	ADV
cblr-3003	169	96	of	of	ADP
cblr-3003	169	97	the	the	DET
cblr-3003	169	98	absolute	absolute	ADJ
cblr-3003	169	99	priority	priority	NOUN
cblr-3003	169	100	rule	rule	NOUN
cblr-3003	169	101	,	,	PUNCT
cblr-3003	169	102	and	and	CCONJ
cblr-3003	169	103	added	add	VERB
cblr-3003	169	104	that	that	SCONJ
cblr-3003	169	105	"	"	PUNCT
cblr-3003	169	106	the	the	DET
cblr-3003	169	107	best	good	ADJ
cblr-3003	169	108	way	way	NOUN
cblr-3003	169	109	to	to	PART
cblr-3003	169	110	determine	determine	VERB
cblr-3003	169	111	value	value	NOUN
cblr-3003	169	112	is	be	AUX
cblr-3003	169	113	exposure	exposure	NOUN
cblr-3003	169	114	to	to	ADP
cblr-3003	169	115	a	a	DET
cblr-3003	169	116	market	market	NOUN
cblr-3003	169	117	.	.	PUNCT
cblr-3003	170	1	"39	"39	VERB
cblr-3003	170	2	nevertheless	nevertheless	ADV
cblr-3003	170	3	,	,	PUNCT
cblr-3003	170	4	the	the	DET
cblr-3003	170	5	court	court	NOUN
cblr-3003	170	6	did	do	AUX
cblr-3003	170	7	not	not	PART
cblr-3003	170	8	decide	decide	VERB
cblr-3003	170	9	"	"	PUNCT
cblr-3003	170	10	[	[	X
cblr-3003	170	11	wihether	wihether	ADP
cblr-3003	170	12	a	a	DET
cblr-3003	170	13	market	market	NOUN
cblr-3003	170	14	test	test	NOUN
cblr-3003	170	15	would	would	AUX
cblr-3003	170	16	require	require	VERB
cblr-3003	170	17	an	an	DET
cblr-3003	170	18	opportunity	opportunity	NOUN
cblr-3003	170	19	to	to	PART
cblr-3003	170	20	offer	offer	VERB
cblr-3003	170	21	competing	compete	VERB
cblr-3003	170	22	plans	plan	NOUN
cblr-3003	170	23	or	or	CCONJ
cblr-3003	170	24	would	would	AUX
cblr-3003	170	25	be	be	AUX
cblr-3003	170	26	satisfied	satisfied	ADJ
cblr-3003	170	27	by	by	ADP
cblr-3003	170	28	a	a	DET
cblr-3003	170	29	right	right	NOUN
cblr-3003	170	30	to	to	PART
cblr-3003	170	31	bid	bid	VERB
cblr-3003	170	32	for	for	ADP
cblr-3003	170	33	the	the	DET
cblr-3003	170	34	same	same	ADJ
cblr-3003	170	35	interest	interest	NOUN
cblr-3003	170	36	sought	seek	VERB
cblr-3003	170	37	by	by	ADP
cblr-3003	170	38	old	old	ADJ
cblr-3003	170	39	equity	equity	NOUN
cblr-3003	170	40	.	.	PUNCT
cblr-3003	170	41	"	"	PUNCT
cblr-3003	171	1	°	°	CCONJ
cblr-3003	171	2	what	what	PRON
cblr-3003	171	3	constitutes	constitute	VERB
cblr-3003	171	4	satisfaction	satisfaction	NOUN
cblr-3003	171	5	of	of	ADP
cblr-3003	171	6	the	the	DET
cblr-3003	171	7	market	market	NOUN
cblr-3003	171	8	test	test	NOUN
cblr-3003	171	9	requirement	requirement	NOUN
cblr-3003	171	10	thus	thus	ADV
cblr-3003	171	11	remains	remain	VERB
cblr-3003	171	12	unclear,4	unclear,4	ADJ
cblr-3003	171	13	although	although	SCONJ
cblr-3003	171	14	the	the	DET
cblr-3003	171	15	courts	court	NOUN
cblr-3003	171	16	have	have	AUX
cblr-3003	171	17	begun	begin	VERB
cblr-3003	171	18	to	to	PART
cblr-3003	171	19	hammer	hammer	VERB
cblr-3003	171	20	out	out	ADP
cblr-3003	171	21	this	this	DET
cblr-3003	171	22	strain	strain	NOUN
cblr-3003	171	23	of	of	ADP
cblr-3003	171	24	jurisprudence.42	jurisprudence.42	NOUN
cblr-3003	171	25	202	202	NUM
cblr-3003	171	26	randomly	randomly	ADV
cblr-3003	171	27	selected	select	VERB
cblr-3003	171	28	"	"	PUNCT
cblr-3003	171	29	new	new	ADJ
cblr-3003	171	30	value	value	NOUN
cblr-3003	171	31	"	"	PUNCT
cblr-3003	171	32	cases	case	NOUN
cblr-3003	171	33	were	be	AUX
cblr-3003	171	34	single	single	ADJ
cblr-3003	171	35	asset	asset	NOUN
cblr-3003	171	36	real	real	ADJ
cblr-3003	171	37	estate	estate	NOUN
cblr-3003	171	38	cases	case	NOUN
cblr-3003	171	39	)	)	PUNCT
cblr-3003	171	40	.	.	PUNCT
cblr-3003	172	1	'	'	PUNCT
cblr-3003	172	2	7	7	NUM
cblr-3003	172	3	kuney	kuney	NOUN
cblr-3003	172	4	,	,	PUNCT
cblr-3003	172	5	supra	supra	PROPN
cblr-3003	172	6	note	note	PROPN
cblr-3003	172	7	35	35	NUM
cblr-3003	172	8	,	,	PUNCT
cblr-3003	172	9	at	at	ADP
cblr-3003	172	10	510	510	NUM
cblr-3003	172	11	.	.	PUNCT
cblr-3003	172	12	526	526	NUM
cblr-3003	172	13	u.s	u.s	PROPN
cblr-3003	172	14	.	.	PROPN
cblr-3003	172	15	at	at	ADP
cblr-3003	172	16	454	454	NUM
cblr-3003	172	17	.	.	PUNCT
cblr-3003	173	1	the	the	DET
cblr-3003	173	2	court	court	NOUN
cblr-3003	173	3	reasoned	reason	VERB
cblr-3003	173	4	that	that	SCONJ
cblr-3003	173	5	"	"	PUNCT
cblr-3003	173	6	the	the	DET
cblr-3003	173	7	exclusiveness	exclusiveness	NOUN
cblr-3003	173	8	of	of	ADP
cblr-3003	173	9	the	the	DET
cblr-3003	173	10	opportunity	opportunity	NOUN
cblr-3003	173	11	,	,	PUNCT
cblr-3003	173	12	with	with	ADP
cblr-3003	173	13	its	its	PRON
cblr-3003	173	14	protection	protection	NOUN
cblr-3003	173	15	against	against	ADP
cblr-3003	173	16	the	the	DET
cblr-3003	173	17	market	market	NOUN
cblr-3003	173	18	's	's	PART
cblr-3003	173	19	scrutiny	scrutiny	NOUN
cblr-3003	173	20	of	of	ADP
cblr-3003	173	21	the	the	DET
cblr-3003	173	22	purchase	purchase	NOUN
cblr-3003	173	23	price	price	NOUN
cblr-3003	173	24	by	by	ADP
cblr-3003	173	25	means	mean	NOUN
cblr-3003	173	26	of	of	ADP
cblr-3003	173	27	competing	compete	VERB
cblr-3003	173	28	bids	bid	NOUN
cblr-3003	173	29	or	or	CCONJ
cblr-3003	173	30	even	even	ADV
cblr-3003	173	31	competing	compete	VERB
cblr-3003	173	32	plan	plan	NOUN
cblr-3003	173	33	proposals	proposal	NOUN
cblr-3003	173	34	'	'	PUNCT
cblr-3003	173	35	...	...	PUNCT
cblr-3003	173	36	rendered	render	VERB
cblr-3003	173	37	the	the	DET
cblr-3003	173	38	old	old	ADJ
cblr-3003	173	39	equity	equity	NOUN
cblr-3003	173	40	's	's	PART
cblr-3003	173	41	right	right	NOUN
cblr-3003	173	42	to	to	PART
cblr-3003	173	43	purchase	purchase	VERB
cblr-3003	173	44	the	the	DET
cblr-3003	173	45	equity	equity	NOUN
cblr-3003	173	46	a	a	DET
cblr-3003	173	47	property	property	NOUN
cblr-3003	173	48	interest	interest	NOUN
cblr-3003	173	49	extended	extend	VERB
cblr-3003	173	50	'	'	PUNCT
cblr-3003	173	51	on	on	ADP
cblr-3003	173	52	account	account	NOUN
cblr-3003	173	53	of	of	ADP
cblr-3003	173	54	the	the	DET
cblr-3003	173	55	old	old	ADJ
cblr-3003	173	56	equity	equity	NOUN
cblr-3003	173	57	position	position	NOUN
cblr-3003	173	58	and	and	CCONJ
cblr-3003	173	59	thus	thus	ADV
cblr-3003	173	60	[	[	X
cblr-3003	173	61	ran	run	VERB
cblr-3003	173	62	afoul	afoul	ADV
cblr-3003	173	63	of	of	ADP
cblr-3003	173	64	the	the	DET
cblr-3003	173	65	absolute	absolute	ADJ
cblr-3003	173	66	priority	priority	NOUN
cblr-3003	173	67	rule	rule	NOUN
cblr-3003	173	68	]	]	PUNCT
cblr-3003	173	69	.	.	PUNCT
cblr-3003	173	70	"	"	PUNCT
cblr-3003	174	1	robert	robert	PROPN
cblr-3003	174	2	j.	j.	PROPN
cblr-3003	174	3	keach	keach	PROPN
cblr-3003	174	4	,	,	PUNCT
cblr-3003	174	5	lasalle	lasalle	PROPN
cblr-3003	174	6	,	,	PUNCT
cblr-3003	174	7	the	the	DET
cblr-3003	174	8	'	'	PUNCT
cblr-3003	174	9	market	market	NOUN
cblr-3003	174	10	test	test	NOUN
cblr-3003	174	11	'	'	PUNCT
cblr-3003	174	12	and	and	CCONJ
cblr-3003	174	13	competing	compete	VERB
cblr-3003	174	14	plans	plan	NOUN
cblr-3003	174	15	:	:	PUNCT
cblr-3003	174	16	still	still	ADV
cblr-3003	174	17	in	in	ADP
cblr-3003	174	18	the	the	DET
cblr-3003	174	19	fog	fog	PROPN
cblr-3003	174	20	,	,	PUNCT
cblr-3003	174	21	21	21	NUM
cblr-3003	174	22	am	am	NOUN
cblr-3003	174	23	.	.	PUNCT
cblr-3003	175	1	bankr	bankr	PROPN
cblr-3003	175	2	.	.	PUNCT
cblr-3003	175	3	inst	inst	PROPN
cblr-3003	175	4	.	.	PUNCT
cblr-3003	176	1	j.	j.	PROPN
cblr-3003	176	2	18	18	NUM
cblr-3003	176	3	,	,	PUNCT
cblr-3003	176	4	18	18	NUM
cblr-3003	176	5	(	(	PUNCT
cblr-3003	176	6	2003	2003	NUM
cblr-3003	176	7	)	)	PUNCT
cblr-3003	176	8	.	.	PUNCT
cblr-3003	177	1	"	"	PUNCT
cblr-3003	177	2	lasalle	lasalle	PROPN
cblr-3003	177	3	,	,	PUNCT
cblr-3003	177	4	526	526	NUM
cblr-3003	177	5	u.s	u.s	PROPN
cblr-3003	177	6	.	.	PROPN
cblr-3003	177	7	at	at	ADP
cblr-3003	177	8	457	457	NUM
cblr-3003	177	9	.	.	PUNCT
cblr-3003	177	10	40	40	NUM
cblr-3003	178	1	i	i	PRON
cblr-3003	178	2	d.	d.	NOUN
cblr-3003	178	3	at	at	ADP
cblr-3003	178	4	458	458	NUM
cblr-3003	178	5	.	.	PUNCT
cblr-3003	179	1	4	4	NUM
cblr-3003	179	2	'	'	PUNCT
cblr-3003	179	3	keach	keach	PROPN
cblr-3003	179	4	,	,	PUNCT
cblr-3003	179	5	supra	supra	PROPN
cblr-3003	179	6	note	note	PROPN
cblr-3003	179	7	38	38	NUM
cblr-3003	179	8	,	,	PUNCT
cblr-3003	179	9	at	at	ADP
cblr-3003	179	10	52	52	NUM
cblr-3003	179	11	.	.	PUNCT
cblr-3003	180	1	42	42	NUM
cblr-3003	181	1	"	"	PUNCT
cblr-3003	181	2	[	[	X
cblr-3003	181	3	tlhere	tlhere	PRON
cblr-3003	181	4	are	be	AUX
cblr-3003	181	5	sharp	sharp	ADJ
cblr-3003	181	6	divergences	divergence	NOUN
cblr-3003	181	7	in	in	ADP
cblr-3003	181	8	the	the	DET
cblr-3003	181	9	way	way	NOUN
cblr-3003	181	10	the	the	DET
cblr-3003	181	11	courts	court	NOUN
cblr-3003	181	12	interpret	interpret	VERB
cblr-3003	181	13	lasalle	lasalle	PROPN
cblr-3003	181	14	....	....	PUNCT
cblr-3003	182	1	some	some	DET
cblr-3003	182	2	courts	court	NOUN
cblr-3003	182	3	reviewing	review	VERB
cblr-3003	182	4	new	new	ADJ
cblr-3003	182	5	value	value	NOUN
cblr-3003	182	6	plans	plan	NOUN
cblr-3003	182	7	have	have	AUX
cblr-3003	182	8	mandated	mandate	VERB
cblr-3003	182	9	the	the	DET
cblr-3003	182	10	termination	termination	NOUN
cblr-3003	182	11	of	of	ADP
cblr-3003	182	12	the	the	DET
cblr-3003	182	13	debtor	debtor	NOUN
cblr-3003	182	14	's	's	PART
cblr-3003	182	15	exclusive	exclusive	ADJ
cblr-3003	182	16	period	period	NOUN
cblr-3003	182	17	to	to	PART
cblr-3003	182	18	file	file	VERB
cblr-3003	182	19	a	a	DET
cblr-3003	182	20	plan	plan	NOUN
cblr-3003	182	21	in	in	ADP
cblr-3003	182	22	order	order	NOUN
cblr-3003	182	23	to	to	PART
cblr-3003	182	24	open	open	VERB
cblr-3003	182	25	the	the	DET
cblr-3003	182	26	door	door	NOUN
cblr-3003	182	27	to	to	ADP
cblr-3003	182	28	competing	compete	VERB
cblr-3003	182	29	plans	plan	NOUN
cblr-3003	182	30	....	....	PUNCT
cblr-3003	183	1	other	other	ADJ
cblr-3003	183	2	courts	court	NOUN
cblr-3003	183	3	have	have	AUX
cblr-3003	183	4	held	hold	VERB
cblr-3003	183	5	that	that	DET
cblr-3003	183	6	provision	provision	NOUN
cblr-3003	183	7	in	in	ADP
cblr-3003	183	8	the	the	DET
cblr-3003	183	9	plan	plan	NOUN
cblr-3003	183	10	for	for	ADP
cblr-3003	183	11	an	an	DET
cblr-3003	183	12	opportunity	opportunity	NOUN
cblr-3003	183	13	for	for	ADP
cblr-3003	183	14	competitive	competitive	ADJ
cblr-3003	183	15	bidding	bidding	NOUN
cblr-3003	183	16	satisfies	satisfie	NOUN
cblr-3003	183	17	lasalle	lasalle	PROPN
cblr-3003	183	18	....	....	PUNCT
cblr-3003	184	1	[	[	X
cblr-3003	184	2	still	still	ADV
cblr-3003	184	3	others	other	NOUN
cblr-3003	184	4	have	have	AUX
cblr-3003	184	5	held	hold	VERB
cblr-3003	184	6	that	that	SCONJ
cblr-3003	184	7	]	]	PUNCT
cblr-3003	184	8	the	the	DET
cblr-3003	184	9	appropriateness	appropriateness	NOUN
cblr-3003	184	10	of	of	ADP
cblr-3003	184	11	the	the	DET
cblr-3003	184	12	'	'	PUNCT
cblr-3003	184	13	market	market	NOUN
cblr-3003	184	14	test	test	NOUN
cblr-3003	184	15	'	'	PUNCT
cblr-3003	184	16	for	for	ADP
cblr-3003	184	17	the	the	DET
cblr-3003	184	18	new	new	ADJ
cblr-3003	184	19	value	value	NOUN
cblr-3003	184	20	exception	exception	NOUN
cblr-3003	184	21	must	must	AUX
cblr-3003	184	22	be	be	AUX
cblr-3003	184	23	considered	consider	VERB
cblr-3003	184	24	on	on	ADP
cblr-3003	184	25	a	a	DET
cblr-3003	184	26	case	case	NOUN
cblr-3003	184	27	by	by	ADP
cblr-3003	184	28	case	case	NOUN
cblr-3003	184	29	basis	basis	NOUN
cblr-3003	184	30	.	.	PUNCT
cblr-3003	184	31	"	"	PUNCT
cblr-3003	185	1	novikoff	novikoff	PROPN
cblr-3003	185	2	&	&	CCONJ
cblr-3003	185	3	polebaum	polebaum	PROPN
cblr-3003	185	4	,	,	PUNCT
cblr-3003	185	5	supra	supra	PROPN
cblr-3003	185	6	note	note	PROPN
cblr-3003	185	7	17	17	NUM
cblr-3003	185	8	,	,	PUNCT
cblr-3003	185	9	at	at	ADP
cblr-3003	185	10	251	251	NUM
cblr-3003	185	11	-	-	SYM
cblr-3003	185	12	52	52	NUM
cblr-3003	185	13	(	(	PUNCT
cblr-3003	185	14	reviewing	review	VERB
cblr-3003	185	15	and	and	CCONJ
cblr-3003	185	16	collecting	collect	VERB
cblr-3003	185	17	cases	case	NOUN
cblr-3003	185	18	)	)	PUNCT
cblr-3003	185	19	.	.	PUNCT
cblr-3003	186	1	another	another	DET
cblr-3003	186	2	author	author	NOUN
cblr-3003	186	3	notes	note	VERB
cblr-3003	186	4	that	that	SCONJ
cblr-3003	186	5	"	"	PUNCT
cblr-3003	186	6	[	[	X
cblr-3003	186	7	paradoxically	paradoxically	ADV
cblr-3003	186	8	,	,	PUNCT
cblr-3003	186	9	tne	tne	NOUN
cblr-3003	186	10	experience	experience	NOUN
cblr-3003	186	11	after	after	ADP
cblr-3003	186	12	lasalle	lasalle	PROPN
cblr-3003	186	13	does	do	AUX
cblr-3003	186	14	not	not	PART
cblr-3003	186	15	include	include	VERB
cblr-3003	186	16	any	any	DET
cblr-3003	186	17	report	report	NOUN
cblr-3003	186	18	of	of	ADP
cblr-3003	186	19	an	an	DET
cblr-3003	186	20	auction	auction	NOUN
cblr-3003	186	21	or	or	CCONJ
cblr-3003	186	22	other	other	ADJ
cblr-3003	186	23	method	method	NOUN
cblr-3003	186	24	of	of	ADP
cblr-3003	186	25	a	a	DET
cblr-3003	186	26	choice	choice	NOUN
cblr-3003	186	27	by	by	ADP
cblr-3003	186	28	the	the	DET
cblr-3003	186	29	no	no	NOUN
cblr-3003	186	30	.	.	PUNCT
cblr-3003	187	1	2:403	2:403	NUM
cblr-3003	187	2	]	]	X
cblr-3003	187	3	columbia	columbia	PROPN
cblr-3003	187	4	business	business	PROPN
cblr-3003	187	5	law	law	PROPN
cblr-3003	187	6	review	review	VERB
cblr-3003	187	7	more	more	ADV
cblr-3003	187	8	important	important	ADJ
cblr-3003	187	9	for	for	ADP
cblr-3003	187	10	purposes	purpose	NOUN
cblr-3003	187	11	of	of	ADP
cblr-3003	187	12	this	this	DET
cblr-3003	187	13	note	note	NOUN
cblr-3003	187	14	,	,	PUNCT
cblr-3003	187	15	and	and	CCONJ
cblr-3003	187	16	discussed	discuss	VERB
cblr-3003	187	17	in	in	ADP
cblr-3003	187	18	part	part	NOUN
cblr-3003	187	19	iii	iii	NUM
cblr-3003	187	20	below	below	ADV
cblr-3003	187	21	,	,	PUNCT
cblr-3003	187	22	is	be	AUX
cblr-3003	187	23	the	the	DET
cblr-3003	187	24	potential	potential	ADJ
cblr-3003	187	25	applicability	applicability	NOUN
cblr-3003	187	26	of	of	ADP
cblr-3003	187	27	lasalle	lasalle	PROPN
cblr-3003	187	28	's	's	PART
cblr-3003	187	29	market	market	NOUN
cblr-3003	187	30	test	test	NOUN
cblr-3003	187	31	to	to	ADP
cblr-3003	187	32	non-"new	non-"new	ADJ
cblr-3003	187	33	value	value	NOUN
cblr-3003	187	34	"	"	PUNCT
cblr-3003	187	35	enterprise	enterprise	NOUN
cblr-3003	187	36	valuation	valuation	NOUN
cblr-3003	187	37	disputes	dispute	NOUN
cblr-3003	187	38	.	.	PUNCT
cblr-3003	188	1	other	other	ADJ
cblr-3003	188	2	non	non	ADJ
cblr-3003	188	3	-	-	ADJ
cblr-3003	188	4	valuation	valuation	ADJ
cblr-3003	188	5	issues	issue	NOUN
cblr-3003	188	6	are	be	AUX
cblr-3003	188	7	also	also	ADV
cblr-3003	188	8	intricately	intricately	ADV
cblr-3003	188	9	related	relate	VERB
cblr-3003	188	10	to	to	ADP
cblr-3003	188	11	the	the	DET
cblr-3003	188	12	determination	determination	NOUN
cblr-3003	188	13	of	of	ADP
cblr-3003	188	14	enterprise	enterprise	NOUN
cblr-3003	188	15	value	value	NOUN
cblr-3003	188	16	and	and	CCONJ
cblr-3003	188	17	may	may	AUX
cblr-3003	188	18	be	be	AUX
cblr-3003	188	19	contested	contest	VERB
cblr-3003	188	20	during	during	ADP
cblr-3003	188	21	a	a	DET
cblr-3003	188	22	reorganization	reorganization	NOUN
cblr-3003	188	23	.	.	PUNCT
cblr-3003	189	1	for	for	ADP
cblr-3003	189	2	example	example	NOUN
cblr-3003	189	3	,	,	PUNCT
cblr-3003	189	4	the	the	DET
cblr-3003	189	5	doctrine	doctrine	NOUN
cblr-3003	189	6	of	of	ADP
cblr-3003	189	7	substantive	substantive	ADJ
cblr-3003	189	8	consolidation	consolidation	NOUN
cblr-3003	189	9	concerns	concern	NOUN
cblr-3003	189	10	whether	whether	SCONJ
cblr-3003	189	11	"	"	PUNCT
cblr-3003	189	12	the	the	DET
cblr-3003	189	13	assets	asset	NOUN
cblr-3003	189	14	of	of	ADP
cblr-3003	189	15	,	,	PUNCT
cblr-3003	189	16	and	and	CCONJ
cblr-3003	189	17	claims	claim	VERB
cblr-3003	189	18	against	against	ADP
cblr-3003	189	19	"	"	PUNCT
cblr-3003	189	20	a	a	DET
cblr-3003	189	21	debtor	debtor	NOUN
cblr-3003	189	22	and	and	CCONJ
cblr-3003	189	23	all	all	PRON
cblr-3003	189	24	of	of	ADP
cblr-3003	189	25	its	its	PRON
cblr-3003	189	26	subsidiaries	subsidiary	NOUN
cblr-3003	189	27	and	and	CCONJ
cblr-3003	189	28	affiliates	affiliate	NOUN
cblr-3003	189	29	should	should	AUX
cblr-3003	189	30	be	be	AUX
cblr-3003	189	31	"	"	PUNCT
cblr-3003	189	32	consolidated	consolidate	VERB
cblr-3003	189	33	and	and	CCONJ
cblr-3003	189	34	treated	treat	VERB
cblr-3003	189	35	as	as	ADP
cblr-3003	189	36	a	a	DET
cblr-3003	189	37	single	single	ADJ
cblr-3003	189	38	unit	unit	NOUN
cblr-3003	189	39	"	"	PUNCT
cblr-3003	189	40	for	for	ADP
cblr-3003	189	41	purposes	purpose	NOUN
cblr-3003	189	42	of	of	ADP
cblr-3003	189	43	a	a	DET
cblr-3003	189	44	bankruptcy	bankruptcy	NOUN
cblr-3003	189	45	reorganization	reorganization	NOUN
cblr-3003	189	46	.	.	PUNCT
cblr-3003	190	1	"3	"3	NOUN
cblr-3003	190	2	whether	whether	SCONJ
cblr-3003	190	3	substantive	substantive	ADJ
cblr-3003	190	4	consolidation	consolidation	NOUN
cblr-3003	190	5	occurs	occur	VERB
cblr-3003	190	6	determines	determine	NOUN
cblr-3003	190	7	whether	whether	SCONJ
cblr-3003	190	8	one	one	NUM
cblr-3003	190	9	aggregate	aggregate	ADJ
cblr-3003	190	10	pool	pool	NOUN
cblr-3003	190	11	or	or	CCONJ
cblr-3003	190	12	multiple	multiple	ADJ
cblr-3003	190	13	separate	separate	ADJ
cblr-3003	190	14	pools	pool	NOUN
cblr-3003	190	15	of	of	ADP
cblr-3003	190	16	value	value	NOUN
cblr-3003	190	17	are	be	AUX
cblr-3003	190	18	available	available	ADJ
cblr-3003	190	19	for	for	ADP
cblr-3003	190	20	distribution	distribution	NOUN
cblr-3003	190	21	,	,	PUNCT
cblr-3003	190	22	and	and	CCONJ
cblr-3003	190	23	therefore	therefore	ADV
cblr-3003	190	24	impacts	impact	VERB
cblr-3003	190	25	the	the	DET
cblr-3003	190	26	potential	potential	ADJ
cblr-3003	190	27	recovery	recovery	NOUN
cblr-3003	190	28	for	for	ADP
cblr-3003	190	29	claimants	claimant	NOUN
cblr-3003	190	30	to	to	ADP
cblr-3003	190	31	subsidiary	subsidiary	NOUN
cblr-3003	190	32	entities	entity	NOUN
cblr-3003	190	33	under	under	ADP
cblr-3003	190	34	the	the	DET
cblr-3003	190	35	debtor	debtor	NOUN
cblr-3003	190	36	's	's	PART
cblr-3003	190	37	corporate	corporate	ADJ
cblr-3003	190	38	umbrella	umbrella	NOUN
cblr-3003	190	39	.	.	PUNCT
cblr-3003	191	1	not	not	PART
cblr-3003	191	2	surprisingly	surprisingly	ADV
cblr-3003	191	3	,	,	PUNCT
cblr-3003	191	4	this	this	DET
cblr-3003	191	5	issue	issue	NOUN
cblr-3003	191	6	is	be	AUX
cblr-3003	191	7	frequently	frequently	ADV
cblr-3003	191	8	contested.44	contested.44	NOUN
cblr-3003	191	9	the	the	DET
cblr-3003	191	10	standards	standard	NOUN
cblr-3003	191	11	for	for	ADP
cblr-3003	191	12	resolving	resolve	VERB
cblr-3003	191	13	substantive	substantive	ADJ
cblr-3003	191	14	consolidation	consolidation	NOUN
cblr-3003	191	15	disputes	dispute	NOUN
cblr-3003	191	16	,	,	PUNCT
cblr-3003	191	17	unlike	unlike	ADP
cblr-3003	191	18	pure	pure	ADJ
cblr-3003	191	19	valuation	valuation	NOUN
cblr-3003	191	20	disputes	dispute	NOUN
cblr-3003	191	21	,	,	PUNCT
cblr-3003	191	22	are	be	AUX
cblr-3003	191	23	relatively	relatively	ADV
cblr-3003	191	24	clear	clear	ADJ
cblr-3003	191	25	,	,	PUNCT
cblr-3003	191	26	however	however	ADV
cblr-3003	191	27	.	.	PUNCT
cblr-3003	192	1	a	a	DET
cblr-3003	192	2	prima	prima	NOUN
cblr-3003	192	3	facie	facie	NOUN
cblr-3003	192	4	case	case	NOUN
cblr-3003	192	5	for	for	ADP
cblr-3003	192	6	substantive	substantive	ADJ
cblr-3003	192	7	consolidation	consolidation	NOUN
cblr-3003	192	8	is	be	AUX
cblr-3003	192	9	established	establish	VERB
cblr-3003	192	10	if	if	SCONJ
cblr-3003	192	11	there	there	PRON
cblr-3003	192	12	is	be	VERB
cblr-3003	192	13	"	"	PUNCT
cblr-3003	192	14	substantial	substantial	ADJ
cblr-3003	192	15	identity	identity	NOUN
cblr-3003	192	16	between	between	ADP
cblr-3003	192	17	the	the	DET
cblr-3003	192	18	entities	entity	NOUN
cblr-3003	192	19	to	to	PART
cblr-3003	192	20	be	be	AUX
cblr-3003	192	21	consolidated	consolidate	VERB
cblr-3003	192	22	"	"	PUNCT
cblr-3003	192	23	and	and	CCONJ
cblr-3003	192	24	"	"	PUNCT
cblr-3003	192	25	consolidation	consolidation	NOUN
cblr-3003	192	26	is	be	AUX
cblr-3003	192	27	necessary	necessary	ADJ
cblr-3003	192	28	to	to	PART
cblr-3003	192	29	avoid	avoid	VERB
cblr-3003	192	30	some	some	DET
cblr-3003	192	31	harm	harm	NOUN
cblr-3003	192	32	or	or	CCONJ
cblr-3003	192	33	to	to	PART
cblr-3003	192	34	realize	realize	VERB
cblr-3003	192	35	some	some	DET
cblr-3003	192	36	benefits	benefit	NOUN
cblr-3003	192	37	.	.	PUNCT
cblr-3003	192	38	'	'	PUNCT
cblr-3003	193	1	5	5	NUM
cblr-3003	193	2	the	the	DET
cblr-3003	193	3	proponent	proponent	NOUN
cblr-3003	193	4	having	having	AUX
cblr-3003	193	5	made	make	VERB
cblr-3003	193	6	such	such	DET
cblr-3003	193	7	a	a	DET
cblr-3003	193	8	showing	showing	NOUN
cblr-3003	193	9	,	,	PUNCT
cblr-3003	193	10	the	the	DET
cblr-3003	193	11	burden	burden	NOUN
cblr-3003	193	12	then	then	ADV
cblr-3003	193	13	market	market	NOUN
cblr-3003	193	14	.	.	PUNCT
cblr-3003	193	15	"	"	PUNCT
cblr-3003	194	1	nicholas	nicholas	PROPN
cblr-3003	194	2	l.	l.	PROPN
cblr-3003	194	3	georgakopoulos	georgakopoulos	PROPN
cblr-3003	194	4	,	,	PUNCT
cblr-3003	194	5	new	new	ADJ
cblr-3003	194	6	value	value	NOUN
cblr-3003	194	7	,	,	PUNCT
cblr-3003	194	8	after	after	ADP
cblr-3003	194	9	lasalle	lasalle	PROPN
cblr-3003	194	10	,	,	PUNCT
cblr-3003	194	11	20	20	NUM
cblr-3003	194	12	bankr	bankr	NOUN
cblr-3003	194	13	.	.	PUNCT
cblr-3003	195	1	dev	dev	PROPN
cblr-3003	195	2	.	.	PUNCT
cblr-3003	196	1	j.	j.	PROPN
cblr-3003	196	2	1	1	PROPN
cblr-3003	196	3	,	,	PUNCT
cblr-3003	196	4	12	12	NUM
cblr-3003	196	5	(	(	PUNCT
cblr-3003	196	6	2003	2003	NUM
cblr-3003	196	7	)	)	PUNCT
cblr-3003	196	8	.	.	PUNCT
cblr-3003	197	1	professors	professor	NOUN
cblr-3003	197	2	carlson	carlson	PROPN
cblr-3003	197	3	and	and	CCONJ
cblr-3003	197	4	williams	williams	PROPN
cblr-3003	197	5	assert	assert	VERB
cblr-3003	197	6	that	that	SCONJ
cblr-3003	197	7	the	the	DET
cblr-3003	197	8	new	new	ADJ
cblr-3003	197	9	value	value	NOUN
cblr-3003	197	10	exception	exception	NOUN
cblr-3003	197	11	is	be	AUX
cblr-3003	197	12	"	"	PUNCT
cblr-3003	197	13	absolutely	absolutely	ADV
cblr-3003	197	14	unimportant	unimportant	ADJ
cblr-3003	197	15	"	"	PUNCT
cblr-3003	197	16	and	and	CCONJ
cblr-3003	197	17	that	that	DET
cblr-3003	197	18	lasalle	lasalle	NOUN
cblr-3003	197	19	was	be	AUX
cblr-3003	197	20	"	"	PUNCT
cblr-3003	197	21	uncertworthy	uncertworthy	ADJ
cblr-3003	197	22	"	"	PUNCT
cblr-3003	197	23	since	since	SCONJ
cblr-3003	197	24	the	the	DET
cblr-3003	197	25	utility	utility	NOUN
cblr-3003	197	26	of	of	ADP
cblr-3003	197	27	the	the	DET
cblr-3003	197	28	new	new	ADJ
cblr-3003	197	29	value	value	NOUN
cblr-3003	197	30	exception	exception	NOUN
cblr-3003	197	31	is	be	AUX
cblr-3003	197	32	"	"	PUNCT
cblr-3003	197	33	all	all	PRON
cblr-3003	197	34	but	but	ADV
cblr-3003	197	35	limited	limit	VERB
cblr-3003	197	36	to	to	ADP
cblr-3003	197	37	real	real	ADJ
cblr-3003	197	38	estate	estate	NOUN
cblr-3003	197	39	bankruptcies	bankruptcy	NOUN
cblr-3003	197	40	,	,	PUNCT
cblr-3003	197	41	"	"	PUNCT
cblr-3003	197	42	and	and	CCONJ
cblr-3003	197	43	new	new	ADJ
cblr-3003	197	44	value	value	NOUN
cblr-3003	197	45	plans	plan	NOUN
cblr-3003	197	46	were	be	AUX
cblr-3003	197	47	confirmed	confirm	VERB
cblr-3003	197	48	in	in	ADP
cblr-3003	197	49	only	only	ADV
cblr-3003	197	50	twelve	twelve	NUM
cblr-3003	197	51	of	of	ADP
cblr-3003	197	52	202	202	NUM
cblr-3003	197	53	randomly	randomly	ADV
cblr-3003	197	54	selected	select	VERB
cblr-3003	197	55	new	new	ADJ
cblr-3003	197	56	value	value	NOUN
cblr-3003	197	57	cases	case	NOUN
cblr-3003	197	58	between	between	ADP
cblr-3003	197	59	1981	1981	NUM
cblr-3003	197	60	and	and	CCONJ
cblr-3003	197	61	1999	1999	NUM
cblr-3003	197	62	.	.	PUNCT
cblr-3003	198	1	carlson	carlson	PROPN
cblr-3003	198	2	&	&	CCONJ
cblr-3003	198	3	williams	williams	PROPN
cblr-3003	198	4	,	,	PUNCT
cblr-3003	198	5	supra	supra	PROPN
cblr-3003	198	6	note	note	PROPN
cblr-3003	198	7	36	36	NUM
cblr-3003	198	8	,	,	PUNCT
cblr-3003	198	9	at	at	ADP
cblr-3003	198	10	1305	1305	NUM
cblr-3003	198	11	-	-	SYM
cblr-3003	198	12	07	07	NUM
cblr-3003	198	13	,	,	PUNCT
cblr-3003	198	14	1332	1332	NUM
cblr-3003	198	15	.	.	PUNCT
cblr-3003	198	16	'	'	PUNCT
cblr-3003	199	1	in	in	ADP
cblr-3003	199	2	re	re	ADP
cblr-3003	199	3	owens	owens	PROPN
cblr-3003	199	4	coming	come	VERB
cblr-3003	199	5	,	,	PUNCT
cblr-3003	199	6	316	316	NUM
cblr-3003	199	7	b.r	b.r	PROPN
cblr-3003	199	8	.	.	PROPN
cblr-3003	199	9	168	168	NUM
cblr-3003	199	10	,	,	PUNCT
cblr-3003	199	11	169	169	NUM
cblr-3003	199	12	(	(	PUNCT
cblr-3003	199	13	bankr	bankr	PROPN
cblr-3003	199	14	.	.	PUNCT
cblr-3003	200	1	d.	d.	PROPN
cblr-3003	200	2	del	del	PROPN
cblr-3003	200	3	.	.	PROPN
cblr-3003	200	4	2004	2004	NUM
cblr-3003	200	5	)	)	PUNCT
cblr-3003	200	6	.	.	PUNCT
cblr-3003	201	1	see	see	VERB
cblr-3003	201	2	also	also	ADV
cblr-3003	201	3	douglas	douglas	PROPN
cblr-3003	201	4	g.	g.	PROPN
cblr-3003	201	5	baird	baird	PROPN
cblr-3003	201	6	,	,	PUNCT
cblr-3003	201	7	the	the	DET
cblr-3003	201	8	elements	element	NOUN
cblr-3003	201	9	of	of	ADP
cblr-3003	201	10	bankruptcy	bankruptcy	NOUN
cblr-3003	201	11	153	153	NUM
cblr-3003	201	12	-	-	SYM
cblr-3003	201	13	54	54	NUM
cblr-3003	201	14	(	(	PUNCT
cblr-3003	201	15	1992	1992	NUM
cblr-3003	201	16	)	)	PUNCT
cblr-3003	201	17	(	(	PUNCT
cblr-3003	201	18	explaining	explain	VERB
cblr-3003	201	19	the	the	DET
cblr-3003	201	20	doctrine	doctrine	NOUN
cblr-3003	201	21	of	of	ADP
cblr-3003	201	22	substantive	substantive	ADJ
cblr-3003	201	23	consolidation	consolidation	NOUN
cblr-3003	201	24	)	)	PUNCT
cblr-3003	201	25	.	.	PUNCT
cblr-3003	201	26	"	"	PUNCT
cblr-3003	202	1	see	see	VERB
cblr-3003	202	2	,	,	PUNCT
cblr-3003	202	3	e.g.	e.g.	ADV
cblr-3003	202	4	,	,	PUNCT
cblr-3003	202	5	thomas	thomas	PROPN
cblr-3003	202	6	moers	moers	PROPN
cblr-3003	202	7	mayer	mayer	PROPN
cblr-3003	202	8	&	&	CCONJ
cblr-3003	202	9	philip	philip	PROPN
cblr-3003	202	10	bentley	bentley	PROPN
cblr-3003	202	11	,	,	PUNCT
cblr-3003	202	12	worldcom	worldcom	PROPN
cblr-3003	202	13	,	,	PUNCT
cblr-3003	202	14	mci	mci	PROPN
cblr-3003	202	15	and	and	CCONJ
cblr-3003	202	16	the	the	DET
cblr-3003	202	17	second	second	ADJ
cblr-3003	202	18	circuit	circuit	NOUN
cblr-3003	202	19	's	's	PART
cblr-3003	202	20	substantive	substantive	ADJ
cblr-3003	202	21	consolidation	consolidation	NOUN
cblr-3003	202	22	doctrine	doctrine	NOUN
cblr-3003	202	23	:	:	PUNCT
cblr-3003	202	24	asserting	assert	VERB
cblr-3003	202	25	creditors	creditor	NOUN
cblr-3003	202	26	'	'	PART
cblr-3003	202	27	rights	right	NOUN
cblr-3003	202	28	in	in	ADP
cblr-3003	202	29	the	the	DET
cblr-3003	202	30	largest	large	ADJ
cblr-3003	202	31	bankruptcy	bankruptcy	NOUN
cblr-3003	202	32	case	case	NOUN
cblr-3003	202	33	in	in	ADP
cblr-3003	202	34	history	history	NOUN
cblr-3003	202	35	-	-	PUNCT
cblr-3003	202	36	part	part	NOUN
cblr-3003	202	37	i	i	PROPN
cblr-3003	202	38	,	,	PUNCT
cblr-3003	202	39	metro	metro	PROPN
cblr-3003	202	40	.	.	PUNCT
cblr-3003	202	41	corp	corp	PROPN
cblr-3003	202	42	.	.	PROPN
cblr-3003	202	43	counsel	counsel	PROPN
cblr-3003	202	44	,	,	PUNCT
cblr-3003	202	45	dec	dec	PROPN
cblr-3003	202	46	.	.	PROPN
cblr-3003	202	47	2003	2003	NUM
cblr-3003	202	48	,	,	PUNCT
cblr-3003	202	49	at	at	ADP
cblr-3003	202	50	5	5	NUM
cblr-3003	202	51	.	.	NOUN
cblr-3003	202	52	4	4	NUM
cblr-3003	202	53	'	'	PART
cblr-3003	202	54	owens	owens	PROPN
cblr-3003	202	55	corning	corning	NOUN
cblr-3003	202	56	,	,	PUNCT
cblr-3003	202	57	316	316	NUM
cblr-3003	202	58	b.r	b.r	PROPN
cblr-3003	202	59	.	.	PROPN
cblr-3003	202	60	at	at	ADP
cblr-3003	202	61	171	171	NUM
cblr-3003	202	62	(	(	PUNCT
cblr-3003	202	63	citing	cite	VERB
cblr-3003	202	64	drabkin	drabkin	NOUN
cblr-3003	202	65	v.	v.	ADP
cblr-3003	202	66	midland	midland	PROPN
cblr-3003	202	67	-	-	PUNCT
cblr-3003	202	68	ross	ross	PROPN
cblr-3003	202	69	corp	corp	PROPN
cblr-3003	202	70	.	.	PROPN
cblr-3003	202	71	(	(	PUNCT
cblr-3003	202	72	in	in	ADP
cblr-3003	202	73	re	re	X
cblr-3003	202	74	autotrain	autotrain	PROPN
cblr-3003	202	75	corp	corp	PROPN
cblr-3003	202	76	.	.	PROPN
cblr-3003	202	77	,	,	PUNCT
cblr-3003	202	78	inc	inc	PROPN
cblr-3003	202	79	.	.	PROPN
cblr-3003	202	80	)	)	PUNCT
cblr-3003	202	81	,	,	PUNCT
cblr-3003	202	82	810	810	NUM
cblr-3003	202	83	f.2d	f.2d	SYM
cblr-3003	202	84	270	270	NUM
cblr-3003	202	85	(	(	PUNCT
cblr-3003	202	86	d.c	d.c	PROPN
cblr-3003	202	87	.	.	PROPN
cblr-3003	202	88	cir	cir	PROPN
cblr-3003	202	89	.	.	PROPN
cblr-3003	202	90	1987	1987	NUM
cblr-3003	202	91	)	)	PUNCT
cblr-3003	202	92	and	and	CCONJ
cblr-3003	202	93	eastgroup	eastgroup	NOUN
cblr-3003	202	94	props	prop	NOUN
cblr-3003	202	95	.	.	PUNCT
cblr-3003	203	1	v.	v.	ADP
cblr-3003	203	2	s.	s.	PROPN
cblr-3003	203	3	motel	motel	PROPN
cblr-3003	203	4	assocs	assocs	PROPN
cblr-3003	203	5	.	.	PROPN
cblr-3003	203	6	,	,	PUNCT
cblr-3003	203	7	ltd	ltd	PROPN
cblr-3003	203	8	.	.	PROPN
cblr-3003	203	9	,	,	PUNCT
cblr-3003	203	10	935	935	NUM
cblr-3003	203	11	f.2d	f.2d	SYM
cblr-3003	203	12	245	245	NUM
cblr-3003	203	13	(	(	PUNCT
cblr-3003	203	14	11th	11th	ADJ
cblr-3003	203	15	cir	cir	NOUN
cblr-3003	203	16	.	.	PROPN
cblr-3003	203	17	1991	1991	NUM
cblr-3003	203	18	)	)	PUNCT
cblr-3003	203	19	)	)	PUNCT
cblr-3003	203	20	.	.	PUNCT
cblr-3003	204	1	[	[	X
cblr-3003	204	2	vol	vol	NOUN
cblr-3003	204	3	.	.	PUNCT
cblr-3003	204	4	2005	2005	NUM
cblr-3003	204	5	shifts	shift	NOUN
cblr-3003	204	6	to	to	ADP
cblr-3003	204	7	the	the	DET
cblr-3003	204	8	creditor	creditor	NOUN
cblr-3003	204	9	opposing	oppose	VERB
cblr-3003	204	10	substantive	substantive	ADJ
cblr-3003	204	11	consolidation	consolidation	NOUN
cblr-3003	204	12	to	to	PART
cblr-3003	204	13	show	show	VERB
cblr-3003	204	14	"	"	PUNCT
cblr-3003	204	15	that	that	SCONJ
cblr-3003	204	16	it	it	PRON
cblr-3003	204	17	relied	rely	VERB
cblr-3003	204	18	on	on	ADP
cblr-3003	204	19	the	the	DET
cblr-3003	204	20	separate	separate	ADJ
cblr-3003	204	21	credit	credit	NOUN
cblr-3003	204	22	of	of	ADP
cblr-3003	204	23	one	one	NUM
cblr-3003	204	24	of	of	ADP
cblr-3003	204	25	the	the	DET
cblr-3003	204	26	entities	entity	NOUN
cblr-3003	204	27	to	to	PART
cblr-3003	204	28	be	be	AUX
cblr-3003	204	29	consolidated	consolidate	VERB
cblr-3003	204	30	"	"	PUNCT
cblr-3003	204	31	and	and	CCONJ
cblr-3003	204	32	"	"	PUNCT
cblr-3003	204	33	that	that	SCONJ
cblr-3003	204	34	it	it	PRON
cblr-3003	204	35	[	[	X
cblr-3003	204	36	would	would	AUX
cblr-3003	204	37	]	]	PART
cblr-3003	204	38	be	be	AUX
cblr-3003	204	39	prejudiced	prejudice	VERB
cblr-3003	204	40	by	by	ADP
cblr-3003	204	41	substantive	substantive	ADJ
cblr-3003	204	42	consolidation	consolidation	NOUN
cblr-3003	204	43	.	.	PUNCT
cblr-3003	204	44	'	'	PUNCT
cblr-3003	205	1	6	6	NUM
cblr-3003	205	2	after	after	ADP
cblr-3003	205	3	ruling	rule	VERB
cblr-3003	205	4	that	that	SCONJ
cblr-3003	205	5	substantive	substantive	ADJ
cblr-3003	205	6	consolidation	consolidation	NOUN
cblr-3003	205	7	was	be	AUX
cblr-3003	205	8	appropriate	appropriate	ADJ
cblr-3003	205	9	in	in	ADP
cblr-3003	205	10	owens	owens	PROPN
cblr-3003	205	11	corning,47	corning,47	PROPN
cblr-3003	205	12	judge	judge	PROPN
cblr-3003	205	13	fullam	fullam	PROPN
cblr-3003	205	14	admonished	admonish	VERB
cblr-3003	205	15	the	the	DET
cblr-3003	205	16	parties	party	NOUN
cblr-3003	205	17	that	that	SCONJ
cblr-3003	205	18	"	"	PUNCT
cblr-3003	205	19	[	[	X
cblr-3003	205	20	it	it	PRON
cblr-3003	205	21	seems	seem	VERB
cblr-3003	205	22	]	]	PUNCT
cblr-3003	205	23	to	to	ADP
cblr-3003	205	24	me	i	PRON
cblr-3003	205	25	rather	rather	ADV
cblr-3003	205	26	obvious	obvious	ADJ
cblr-3003	205	27	that	that	SCONJ
cblr-3003	205	28	the	the	DET
cblr-3003	205	29	interests	interest	NOUN
cblr-3003	205	30	of	of	ADP
cblr-3003	205	31	all	all	DET
cblr-3003	205	32	parties	party	NOUN
cblr-3003	205	33	would	would	AUX
cblr-3003	205	34	be	be	AUX
cblr-3003	205	35	best	well	ADV
cblr-3003	205	36	served	serve	VERB
cblr-3003	205	37	by	by	ADP
cblr-3003	205	38	the	the	DET
cblr-3003	205	39	prompt	prompt	ADJ
cblr-3003	205	40	achievement	achievement	NOUN
cblr-3003	205	41	of	of	ADP
cblr-3003	205	42	a	a	DET
cblr-3003	205	43	reasonably	reasonably	ADV
cblr-3003	205	44	acceptable	acceptable	ADJ
cblr-3003	205	45	plan	plan	NOUN
cblr-3003	205	46	of	of	ADP
cblr-3003	205	47	reorganization	reorganization	NOUN
cblr-3003	205	48	;	;	PUNCT
cblr-3003	205	49	that	that	SCONJ
cblr-3003	205	50	litigating	litigate	VERB
cblr-3003	205	51	every	every	DET
cblr-3003	205	52	conceivable	conceivable	ADJ
cblr-3003	205	53	issue	issue	NOUN
cblr-3003	205	54	to	to	ADP
cblr-3003	205	55	finality	finality	NOUN
cblr-3003	205	56	would	would	AUX
cblr-3003	205	57	be	be	AUX
cblr-3003	205	58	unduly	unduly	ADV
cblr-3003	205	59	expensive	expensive	ADJ
cblr-3003	205	60	;	;	PUNCT
cblr-3003	205	61	and	and	CCONJ
cblr-3003	205	62	that	that	SCONJ
cblr-3003	205	63	the	the	DET
cblr-3003	205	64	parties	party	NOUN
cblr-3003	205	65	would	would	AUX
cblr-3003	205	66	be	be	AUX
cblr-3003	205	67	well	well	ADV
cblr-3003	205	68	-	-	PUNCT
cblr-3003	205	69	advised	advise	VERB
cblr-3003	205	70	to	to	PART
cblr-3003	205	71	settle	settle	VERB
cblr-3003	205	72	their	their	PRON
cblr-3003	205	73	differences	difference	NOUN
cblr-3003	205	74	.	.	PUNCT
cblr-3003	205	75	'	'	PUNCT
cblr-3003	206	1	8	8	NUM
cblr-3003	206	2	this	this	DET
cblr-3003	206	3	substantive	substantive	ADJ
cblr-3003	206	4	consolidation	consolidation	NOUN
cblr-3003	206	5	discussion	discussion	NOUN
cblr-3003	206	6	yields	yield	VERB
cblr-3003	206	7	two	two	NUM
cblr-3003	206	8	observations	observation	NOUN
cblr-3003	206	9	that	that	PRON
cblr-3003	206	10	are	be	AUX
cblr-3003	206	11	relevant	relevant	ADJ
cblr-3003	206	12	to	to	ADP
cblr-3003	206	13	the	the	DET
cblr-3003	206	14	valuation	valuation	NOUN
cblr-3003	206	15	problem	problem	NOUN
cblr-3003	206	16	that	that	PRON
cblr-3003	206	17	is	be	AUX
cblr-3003	206	18	the	the	DET
cblr-3003	206	19	focus	focus	NOUN
cblr-3003	206	20	of	of	ADP
cblr-3003	206	21	this	this	DET
cblr-3003	206	22	note	note	NOUN
cblr-3003	206	23	.	.	PUNCT
cblr-3003	207	1	first	first	ADV
cblr-3003	207	2	,	,	PUNCT
cblr-3003	207	3	judge	judge	NOUN
cblr-3003	207	4	fullam	fullam	PROPN
cblr-3003	207	5	's	's	PART
cblr-3003	207	6	remark	remark	NOUN
cblr-3003	207	7	emphasizes	emphasize	VERB
cblr-3003	207	8	the	the	DET
cblr-3003	207	9	parties	party	NOUN
cblr-3003	207	10	'	'	PART
cblr-3003	207	11	incentives	incentive	NOUN
cblr-3003	207	12	to	to	PART
cblr-3003	207	13	settle	settle	VERB
cblr-3003	207	14	,	,	PUNCT
cblr-3003	207	15	rather	rather	ADV
cblr-3003	207	16	than	than	ADP
cblr-3003	207	17	litigate	litigate	VERB
cblr-3003	207	18	,	,	PUNCT
cblr-3003	207	19	their	their	PRON
cblr-3003	207	20	disputes	dispute	NOUN
cblr-3003	207	21	in	in	ADP
cblr-3003	207	22	a	a	DET
cblr-3003	207	23	bankruptcy	bankruptcy	NOUN
cblr-3003	207	24	proceeding	proceeding	NOUN
cblr-3003	207	25	.	.	PUNCT
cblr-3003	208	1	yet	yet	CCONJ
cblr-3003	208	2	his	his	PRON
cblr-3003	208	3	words	word	NOUN
cblr-3003	208	4	would	would	AUX
cblr-3003	208	5	surely	surely	ADV
cblr-3003	208	6	be	be	AUX
cblr-3003	208	7	lost	lose	VERB
cblr-3003	208	8	on	on	ADP
cblr-3003	208	9	the	the	DET
cblr-3003	208	10	former	former	ADJ
cblr-3003	208	11	owners	owner	NOUN
cblr-3003	208	12	of	of	ADP
cblr-3003	208	13	$	$	SYM
cblr-3003	208	14	750	750	NUM
cblr-3003	208	15	million	million	NUM
cblr-3003	208	16	of	of	ADP
cblr-3003	208	17	pre	pre	ADJ
cblr-3003	208	18	-	-	PROPN
cblr-3003	208	19	worldcom	worldcom	ADJ
cblr-3003	208	20	mci	mci	PROPN
cblr-3003	208	21	's	's	PART
cblr-3003	208	22	subordinated	subordinate	VERB
cblr-3003	208	23	qualified	qualified	ADJ
cblr-3003	208	24	income	income	NOUN
cblr-3003	208	25	preferred	prefer	VERB
cblr-3003	208	26	securities	security	NOUN
cblr-3003	208	27	(	(	PUNCT
cblr-3003	208	28	quips	quip	NOUN
cblr-3003	208	29	)	)	PUNCT
cblr-3003	208	30	,	,	PUNCT
cblr-3003	208	31	who	who	PRON
cblr-3003	208	32	fared	fare	VERB
cblr-3003	208	33	well	well	ADV
cblr-3003	208	34	by	by	ADP
cblr-3003	208	35	pursuing	pursue	VERB
cblr-3003	208	36	litigation	litigation	NOUN
cblr-3003	208	37	of	of	ADP
cblr-3003	208	38	their	their	PRON
cblr-3003	208	39	substantive	substantive	ADJ
cblr-3003	208	40	consolidation	consolidation	NOUN
cblr-3003	208	41	dispute	dispute	NOUN
cblr-3003	208	42	in	in	ADP
cblr-3003	208	43	worldcom	worldcom	PROPN
cblr-3003	208	44	's	's	PART
cblr-3003	208	45	bankruptcy.49	bankruptcy.49	PROPN
cblr-3003	208	46	worldcom	worldcom	PROPN
cblr-3003	208	47	proposed	propose	VERB
cblr-3003	208	48	a	a	DET
cblr-3003	208	49	plan	plan	NOUN
cblr-3003	208	50	that	that	PRON
cblr-3003	208	51	would	would	AUX
cblr-3003	208	52	have	have	AUX
cblr-3003	208	53	substantively	substantively	ADV
cblr-3003	208	54	consolidated	consolidate	VERB
cblr-3003	208	55	the	the	DET
cblr-3003	208	56	mci	mci	PROPN
cblr-3003	208	57	entities	entity	NOUN
cblr-3003	208	58	,	,	PUNCT
cblr-3003	208	59	which	which	PRON
cblr-3003	208	60	held	hold	VERB
cblr-3003	208	61	the	the	DET
cblr-3003	208	62	bulk	bulk	NOUN
cblr-3003	208	63	of	of	ADP
cblr-3003	208	64	the	the	DET
cblr-3003	208	65	combined	combine	VERB
cblr-3003	208	66	company	company	NOUN
cblr-3003	208	67	's	's	PART
cblr-3003	208	68	assets	asset	NOUN
cblr-3003	208	69	,	,	PUNCT
cblr-3003	208	70	into	into	ADP
cblr-3003	208	71	worldcom	worldcom	PROPN
cblr-3003	208	72	,	,	PUNCT
cblr-3003	208	73	thereby	thereby	ADV
cblr-3003	208	74	reducing	reduce	VERB
cblr-3003	208	75	or	or	CCONJ
cblr-3003	208	76	precluding	preclude	VERB
cblr-3003	208	77	any	any	DET
cblr-3003	208	78	recovery	recovery	NOUN
cblr-3003	208	79	for	for	ADP
cblr-3003	208	80	the	the	DET
cblr-3003	208	81	quips	quip	NOUN
cblr-3003	208	82	holders	holder	NOUN
cblr-3003	208	83	.	.	PUNCT
cblr-3003	209	1	but	but	CCONJ
cblr-3003	209	2	since	since	SCONJ
cblr-3003	209	3	the	the	DET
cblr-3003	209	4	quips	quip	NOUN
cblr-3003	209	5	holders	holder	NOUN
cblr-3003	209	6	would	would	AUX
cblr-3003	209	7	have	have	AUX
cblr-3003	209	8	been	be	AUX
cblr-3003	209	9	entitled	entitle	VERB
cblr-3003	209	10	to	to	ADP
cblr-3003	209	11	a	a	DET
cblr-3003	209	12	substantial	substantial	ADJ
cblr-3003	209	13	recovery	recovery	NOUN
cblr-3003	209	14	if	if	SCONJ
cblr-3003	209	15	the	the	DET
cblr-3003	209	16	entities	entity	NOUN
cblr-3003	209	17	were	be	AUX
cblr-3003	209	18	not	not	PART
cblr-3003	209	19	consolidated	consolidate	VERB
cblr-3003	209	20	,	,	PUNCT
cblr-3003	209	21	they	they	PRON
cblr-3003	209	22	chose	choose	VERB
cblr-3003	209	23	to	to	PART
cblr-3003	209	24	litigate	litigate	VERB
cblr-3003	209	25	the	the	DET
cblr-3003	209	26	issue	issue	NOUN
cblr-3003	209	27	.	.	PUNCT
cblr-3003	210	1	while	while	SCONJ
cblr-3003	210	2	the	the	DET
cblr-3003	210	3	quips	quip	NOUN
cblr-3003	210	4	securities	security	NOUN
cblr-3003	210	5	traded	trade	VERB
cblr-3003	210	6	at	at	ADP
cblr-3003	210	7	about	about	ADV
cblr-3003	210	8	eight	eight	NUM
cblr-3003	210	9	percent	percent	NOUN
cblr-3003	210	10	of	of	ADP
cblr-3003	210	11	face	face	NOUN
cblr-3003	210	12	value	value	NOUN
cblr-3003	210	13	prior	prior	ADV
cblr-3003	210	14	to	to	ADP
cblr-3003	210	15	the	the	DET
cblr-3003	210	16	trial	trial	NOUN
cblr-3003	210	17	in	in	ADP
cblr-3003	210	18	anticipation	anticipation	NOUN
cblr-3003	210	19	of	of	ADP
cblr-3003	210	20	a	a	DET
cblr-3003	210	21	loss	loss	NOUN
cblr-3003	210	22	,	,	PUNCT
cblr-3003	210	23	the	the	DET
cblr-3003	210	24	holders	holder	NOUN
cblr-3003	210	25	of	of	ADP
cblr-3003	210	26	quips	quip	VERB
cblr-3003	210	27	securities	security	NOUN
cblr-3003	210	28	ultimately	ultimately	ADV
cblr-3003	210	29	recovered	recover	VERB
cblr-3003	210	30	forty	forty	NUM
cblr-3003	210	31	-	-	PUNCT
cblr-3003	210	32	five	five	NUM
cblr-3003	210	33	percent	percent	NOUN
cblr-3003	210	34	of	of	ADP
cblr-3003	210	35	their	their	PRON
cblr-3003	210	36	face	face	NOUN
cblr-3003	210	37	value	value	NOUN
cblr-3003	210	38	in	in	ADP
cblr-3003	210	39	a	a	DET
cblr-3003	210	40	settlement	settlement	NOUN
cblr-3003	210	41	reached	reach	VERB
cblr-3003	210	42	on	on	ADP
cblr-3003	210	43	the	the	DET
cblr-3003	210	44	first	first	ADJ
cblr-3003	210	45	day	day	NOUN
cblr-3003	210	46	of	of	ADP
cblr-3003	210	47	46	46	NUM
cblr-3003	210	48	i	i	NOUN
cblr-3003	210	49	d.	d.	PROPN
cblr-3003	210	50	41	41	NUM
cblr-3003	211	1	i	i	PRON
cblr-3003	211	2	d.	d.	PROPN
cblr-3003	211	3	at	at	ADP
cblr-3003	211	4	172	172	NUM
cblr-3003	211	5	.	.	PUNCT
cblr-3003	212	1	48	48	NUM
cblr-3003	213	1	i	i	PRON
cblr-3003	213	2	d.	d.	PROPN
cblr-3003	213	3	'	'	PROPN
cblr-3003	213	4	9	9	NUM
cblr-3003	213	5	for	for	ADP
cblr-3003	213	6	a	a	DET
cblr-3003	213	7	complete	complete	ADJ
cblr-3003	213	8	discussion	discussion	NOUN
cblr-3003	213	9	of	of	ADP
cblr-3003	213	10	the	the	DET
cblr-3003	213	11	substantive	substantive	ADJ
cblr-3003	213	12	consolidation	consolidation	NOUN
cblr-3003	213	13	dispute	dispute	NOUN
cblr-3003	213	14	in	in	ADP
cblr-3003	213	15	worldcom	worldcom	PROPN
cblr-3003	213	16	's	's	PART
cblr-3003	213	17	bankruptcy	bankruptcy	NOUN
cblr-3003	213	18	,	,	PUNCT
cblr-3003	213	19	see	see	VERB
cblr-3003	213	20	mayer	mayer	PROPN
cblr-3003	213	21	&	&	CCONJ
cblr-3003	213	22	bentley	bentley	PROPN
cblr-3003	213	23	,	,	PUNCT
cblr-3003	213	24	supra	supra	PROPN
cblr-3003	213	25	note	note	PROPN
cblr-3003	213	26	44	44	NUM
cblr-3003	213	27	,	,	PUNCT
cblr-3003	213	28	and	and	CCONJ
cblr-3003	213	29	thomas	thomas	PROPN
cblr-3003	213	30	moers	moers	PROPN
cblr-3003	213	31	mayer	mayer	PROPN
cblr-3003	213	32	&	&	CCONJ
cblr-3003	213	33	philip	philip	PROPN
cblr-3003	213	34	bentley	bentley	PROPN
cblr-3003	213	35	,	,	PUNCT
cblr-3003	213	36	worldcom	worldcom	PROPN
cblr-3003	213	37	,	,	PUNCT
cblr-3003	213	38	mci	mci	PROPN
cblr-3003	213	39	and	and	CCONJ
cblr-3003	213	40	the	the	DET
cblr-3003	213	41	second	second	ADJ
cblr-3003	213	42	circuit	circuit	NOUN
cblr-3003	213	43	's	's	PART
cblr-3003	213	44	substantive	substantive	ADJ
cblr-3003	213	45	consolidation	consolidation	NOUN
cblr-3003	213	46	doctrine	doctrine	NOUN
cblr-3003	213	47	:	:	PUNCT
cblr-3003	213	48	asserting	assert	VERB
cblr-3003	213	49	creditors	creditor	NOUN
cblr-3003	213	50	'	'	PART
cblr-3003	213	51	rights	right	NOUN
cblr-3003	213	52	in	in	ADP
cblr-3003	213	53	the	the	DET
cblr-3003	213	54	largest	large	ADJ
cblr-3003	213	55	bankruptcy	bankruptcy	NOUN
cblr-3003	213	56	case	case	NOUN
cblr-3003	213	57	in	in	ADP
cblr-3003	213	58	history	history	NOUN
cblr-3003	213	59	-	-	PUNCT
cblr-3003	213	60	part	part	NOUN
cblr-3003	213	61	ii	ii	PROPN
cblr-3003	213	62	,	,	PUNCT
cblr-3003	213	63	metro	metro	PROPN
cblr-3003	213	64	.	.	PUNCT
cblr-3003	214	1	corp	corp	PROPN
cblr-3003	214	2	.	.	PROPN
cblr-3003	214	3	counsel	counsel	PROPN
cblr-3003	214	4	,	,	PUNCT
cblr-3003	214	5	jan	jan	PROPN
cblr-3003	214	6	.	.	PROPN
cblr-3003	214	7	2004	2004	NUM
cblr-3003	214	8	,	,	PUNCT
cblr-3003	214	9	at	at	ADP
cblr-3003	214	10	5	5	NUM
cblr-3003	214	11	.	.	PUNCT
cblr-3003	215	1	no	no	INTJ
cblr-3003	215	2	.	.	PUNCT
cblr-3003	216	1	2:403	2:403	NUM
cblr-3003	216	2	]	]	X
cblr-3003	216	3	va	va	PROPN
cblr-3003	216	4	lua	lua	PROPN
cblr-3003	216	5	tion	tion	PROPN
cblr-3003	216	6	uncer	uncer	NOUN
cblr-3003	216	7	ta	ta	ADP
cblr-3003	216	8	inty	inty	PROPN
cblr-3003	216	9	trial	trial	NOUN
cblr-3003	216	10	.	.	PUNCT
cblr-3003	217	1	for	for	ADP
cblr-3003	217	2	the	the	DET
cblr-3003	217	3	quips	quip	NOUN
cblr-3003	217	4	owners	owner	NOUN
cblr-3003	217	5	,	,	PUNCT
cblr-3003	217	6	the	the	DET
cblr-3003	217	7	decision	decision	NOUN
cblr-3003	217	8	to	to	PART
cblr-3003	217	9	pursue	pursue	VERB
cblr-3003	217	10	litigation	litigation	NOUN
cblr-3003	217	11	clearly	clearly	ADV
cblr-3003	217	12	paid	pay	VERB
cblr-3003	217	13	off	off	ADP
cblr-3003	217	14	.	.	PUNCT
cblr-3003	218	1	the	the	DET
cblr-3003	218	2	potential	potential	ADJ
cblr-3003	218	3	implications	implication	NOUN
cblr-3003	218	4	are	be	AUX
cblr-3003	218	5	broad	broad	ADJ
cblr-3003	218	6	.	.	PUNCT
cblr-3003	219	1	as	as	ADP
cblr-3003	219	2	with	with	ADP
cblr-3003	219	3	a	a	DET
cblr-3003	219	4	substantive	substantive	ADJ
cblr-3003	219	5	consolidation	consolidation	NOUN
cblr-3003	219	6	dispute	dispute	NOUN
cblr-3003	219	7	,	,	PUNCT
cblr-3003	219	8	any	any	DET
cblr-3003	219	9	impaired	impaired	ADJ
cblr-3003	219	10	claimant	claimant	NOUN
cblr-3003	219	11	receiving	receive	VERB
cblr-3003	219	12	little	little	ADJ
cblr-3003	219	13	or	or	CCONJ
cblr-3003	219	14	no	no	PRON
cblr-3003	219	15	recovery	recovery	NOUN
cblr-3003	219	16	under	under	ADP
cblr-3003	219	17	a	a	DET
cblr-3003	219	18	proposed	propose	VERB
cblr-3003	219	19	plan	plan	NOUN
cblr-3003	219	20	might	might	AUX
cblr-3003	219	21	similarly	similarly	ADV
cblr-3003	219	22	choose	choose	VERB
cblr-3003	219	23	to	to	PART
cblr-3003	219	24	litigate	litigate	VERB
cblr-3003	219	25	a	a	DET
cblr-3003	219	26	valuation	valuation	NOUN
cblr-3003	219	27	dispute	dispute	NOUN
cblr-3003	219	28	,	,	PUNCT
cblr-3003	219	29	rather	rather	ADV
cblr-3003	219	30	than	than	ADP
cblr-3003	219	31	settle	settle	VERB
cblr-3003	219	32	early	early	ADV
cblr-3003	219	33	on	on	ADV
cblr-3003	219	34	,	,	PUNCT
cblr-3003	219	35	in	in	ADP
cblr-3003	219	36	expectation	expectation	NOUN
cblr-3003	219	37	of	of	ADP
cblr-3003	219	38	a	a	DET
cblr-3003	219	39	greater	great	ADJ
cblr-3003	219	40	potential	potential	ADJ
cblr-3003	219	41	recovery	recovery	NOUN
cblr-3003	219	42	.	.	PUNCT
cblr-3003	220	1	exide	exide	PROPN
cblr-3003	220	2	demonstrates	demonstrate	VERB
cblr-3003	220	3	that	that	SCONJ
cblr-3003	220	4	such	such	DET
cblr-3003	220	5	a	a	DET
cblr-3003	220	6	strategy	strategy	NOUN
cblr-3003	220	7	might	might	AUX
cblr-3003	220	8	be	be	AUX
cblr-3003	220	9	successful	successful	ADJ
cblr-3003	220	10	in	in	ADP
cblr-3003	220	11	at	at	ADP
cblr-3003	220	12	least	least	ADJ
cblr-3003	220	13	some	some	PRON
cblr-3003	220	14	valuation	valuation	NOUN
cblr-3003	220	15	cases	case	NOUN
cblr-3003	220	16	.	.	PUNCT
cblr-3003	221	1	second	second	ADJ
cblr-3003	221	2	,	,	PUNCT
cblr-3003	221	3	as	as	ADP
cblr-3003	221	4	with	with	ADP
cblr-3003	221	5	a	a	DET
cblr-3003	221	6	substantive	substantive	ADJ
cblr-3003	221	7	consolidation	consolidation	NOUN
cblr-3003	221	8	dispute	dispute	NOUN
cblr-3003	221	9	,	,	PUNCT
cblr-3003	221	10	the	the	DET
cblr-3003	221	11	parties	party	NOUN
cblr-3003	221	12	in	in	ADP
cblr-3003	221	13	a	a	DET
cblr-3003	221	14	reorganization	reorganization	NOUN
cblr-3003	221	15	proceeding	proceeding	NOUN
cblr-3003	221	16	may	may	AUX
cblr-3003	221	17	need	need	VERB
cblr-3003	221	18	to	to	PART
cblr-3003	221	19	decide	decide	VERB
cblr-3003	221	20	whether	whether	SCONJ
cblr-3003	221	21	to	to	PART
cblr-3003	221	22	litigate	litigate	VERB
cblr-3003	221	23	a	a	DET
cblr-3003	221	24	valuation	valuation	NOUN
cblr-3003	221	25	dispute	dispute	NOUN
cblr-3003	221	26	.	.	PUNCT
cblr-3003	222	1	but	but	CCONJ
cblr-3003	222	2	their	their	PRON
cblr-3003	222	3	decisions	decision	NOUN
cblr-3003	222	4	on	on	ADP
cblr-3003	222	5	these	these	DET
cblr-3003	222	6	two	two	NUM
cblr-3003	222	7	issues	issue	NOUN
cblr-3003	222	8	will	will	AUX
cblr-3003	222	9	not	not	PART
cblr-3003	222	10	necessarily	necessarily	ADV
cblr-3003	222	11	be	be	AUX
cblr-3003	222	12	the	the	DET
cblr-3003	222	13	same	same	ADJ
cblr-3003	222	14	.	.	PUNCT
cblr-3003	223	1	a	a	DET
cblr-3003	223	2	court	court	NOUN
cblr-3003	223	3	might	might	AUX
cblr-3003	223	4	be	be	AUX
cblr-3003	223	5	perceived	perceive	VERB
cblr-3003	223	6	as	as	ADP
cblr-3003	223	7	fully	fully	ADV
cblr-3003	223	8	capable	capable	ADJ
cblr-3003	223	9	of	of	ADP
cblr-3003	223	10	applying	apply	VERB
cblr-3003	223	11	the	the	DET
cblr-3003	223	12	substantive	substantive	ADJ
cblr-3003	223	13	consolidation	consolidation	NOUN
cblr-3003	223	14	doctrine	doctrine	NOUN
cblr-3003	223	15	and	and	CCONJ
cblr-3003	223	16	burden	burden	NOUN
cblr-3003	223	17	-	-	PUNCT
cblr-3003	223	18	shifting	shift	VERB
cblr-3003	223	19	analysis	analysis	NOUN
cblr-3003	223	20	to	to	PART
cblr-3003	223	21	reach	reach	VERB
cblr-3003	223	22	an	an	DET
cblr-3003	223	23	equitable	equitable	ADJ
cblr-3003	223	24	result	result	NOUN
cblr-3003	223	25	on	on	ADP
cblr-3003	223	26	that	that	DET
cblr-3003	223	27	issue	issue	NOUN
cblr-3003	223	28	,	,	PUNCT
cblr-3003	223	29	yet	yet	CCONJ
cblr-3003	223	30	endowed	endow	VERB
cblr-3003	223	31	with	with	ADP
cblr-3003	223	32	little	little	ADJ
cblr-3003	223	33	relevant	relevant	ADJ
cblr-3003	223	34	business	business	NOUN
cblr-3003	223	35	expertise	expertise	NOUN
cblr-3003	223	36	and	and	CCONJ
cblr-3003	223	37	no	no	DET
cblr-3003	223	38	special	special	ADJ
cblr-3003	223	39	ability	ability	NOUN
cblr-3003	223	40	to	to	PART
cblr-3003	223	41	navigate	navigate	VERB
cblr-3003	223	42	the	the	DET
cblr-3003	223	43	technicalities	technicality	NOUN
cblr-3003	223	44	and	and	CCONJ
cblr-3003	223	45	uncertainties	uncertainty	NOUN
cblr-3003	223	46	involved	involve	VERB
cblr-3003	223	47	in	in	ADP
cblr-3003	223	48	valuing	value	VERB
cblr-3003	223	49	an	an	DET
cblr-3003	223	50	enterprise	enterprise	NOUN
cblr-3003	223	51	.	.	PUNCT
cblr-3003	224	1	°	°	NUM
cblr-3003	224	2	thus	thus	ADV
cblr-3003	224	3	,	,	PUNCT
cblr-3003	224	4	parties	party	NOUN
cblr-3003	224	5	facing	face	VERB
cblr-3003	224	6	a	a	DET
cblr-3003	224	7	valuation	valuation	NOUN
cblr-3003	224	8	dispute	dispute	NOUN
cblr-3003	224	9	might	might	AUX
cblr-3003	224	10	prefer	prefer	VERB
cblr-3003	224	11	to	to	PART
cblr-3003	224	12	reach	reach	VERB
cblr-3003	224	13	a	a	DET
cblr-3003	224	14	compromise	compromise	NOUN
cblr-3003	224	15	on	on	ADP
cblr-3003	224	16	their	their	PRON
cblr-3003	224	17	own	own	ADJ
cblr-3003	224	18	rather	rather	ADV
cblr-3003	224	19	than	than	ADP
cblr-3003	224	20	to	to	PART
cblr-3003	224	21	leave	leave	VERB
cblr-3003	224	22	the	the	DET
cblr-3003	224	23	resolution	resolution	NOUN
cblr-3003	224	24	to	to	ADP
cblr-3003	224	25	a	a	DET
cblr-3003	224	26	judge	judge	NOUN
cblr-3003	224	27	.	.	PUNCT
cblr-3003	225	1	iii	iii	X
cblr-3003	225	2	.	.	PUNCT
cblr-3003	226	1	bankruptcy	bankruptcy	NOUN
cblr-3003	226	2	valuation	valuation	PROPN
cblr-3003	226	3	:	:	PUNCT
cblr-3003	226	4	how	how	SCONJ
cblr-3003	226	5	and	and	CCONJ
cblr-3003	226	6	why	why	SCONJ
cblr-3003	226	7	disputes	dispute	NOUN
cblr-3003	226	8	arise	arise	VERB
cblr-3003	226	9	a.	a.	NOUN
cblr-3003	226	10	valuation	valuation	PROPN
cblr-3003	226	11	uncertainty	uncertainty	NOUN
cblr-3003	226	12	valuation	valuation	NOUN
cblr-3003	226	13	disputes	dispute	NOUN
cblr-3003	226	14	are	be	AUX
cblr-3003	226	15	largely	largely	ADV
cblr-3003	226	16	attributable	attributable	ADJ
cblr-3003	226	17	to	to	ADP
cblr-3003	226	18	valuation	valuation	NOUN
cblr-3003	226	19	uncertainty	uncertainty	NOUN
cblr-3003	226	20	,	,	PUNCT
cblr-3003	226	21	although	although	SCONJ
cblr-3003	226	22	strategic	strategic	ADJ
cblr-3003	226	23	behavior	behavior	NOUN
cblr-3003	226	24	made	make	VERB
cblr-3003	226	25	possible	possible	ADJ
cblr-3003	226	26	by	by	ADP
cblr-3003	226	27	the	the	DET
cblr-3003	226	28	existence	existence	NOUN
cblr-3003	226	29	of	of	ADP
cblr-3003	226	30	valuation	valuation	NOUN
cblr-3003	226	31	uncertainty5	uncertainty5	PROPN
cblr-3003	226	32	'	'	PUNCT
cblr-3003	226	33	can	can	AUX
cblr-3003	226	34	also	also	ADV
cblr-3003	226	35	play	play	VERB
cblr-3003	226	36	a	a	DET
cblr-3003	226	37	role	role	NOUN
cblr-3003	226	38	.	.	PUNCT
cblr-3003	227	1	two	two	NUM
cblr-3003	227	2	basic	basic	ADJ
cblr-3003	227	3	types	type	NOUN
cblr-3003	227	4	of	of	ADP
cblr-3003	227	5	valuation	valuation	NOUN
cblr-3003	227	6	uncertainty	uncertainty	NOUN
cblr-3003	227	7	confront	confront	VERB
cblr-3003	227	8	the	the	DET
cblr-3003	227	9	stakeholders	stakeholder	NOUN
cblr-3003	227	10	in	in	ADP
cblr-3003	227	11	bankruptcy	bankruptcy	NOUN
cblr-3003	227	12	:	:	PUNCT
cblr-3003	227	13	uncertainty	uncertainty	NOUN
cblr-3003	227	14	regarding	regard	VERB
cblr-3003	227	15	the	the	DET
cblr-3003	227	16	true	true	ADJ
cblr-3003	227	17	value	value	NOUN
cblr-3003	227	18	of	of	ADP
cblr-3003	227	19	an	an	DET
cblr-3003	227	20	enterprise	enterprise	NOUN
cblr-3003	227	21	(	(	PUNCT
cblr-3003	227	22	"	"	PUNCT
cblr-3003	227	23	actual	actual	ADJ
cblr-3003	227	24	uncertainty	uncertainty	NOUN
cblr-3003	227	25	"	"	PUNCT
cblr-3003	227	26	)	)	PUNCT
cblr-3003	227	27	and	and	CCONJ
cblr-3003	227	28	uncertainty	uncertainty	NOUN
cblr-3003	227	29	0	0	PUNCT
cblr-3003	227	30	see	see	VERB
cblr-3003	227	31	robert	robert	PROPN
cblr-3003	227	32	k.	k.	PROPN
cblr-3003	227	33	rasmussen	rasmussen	PROPN
cblr-3003	227	34	&	&	CCONJ
cblr-3003	227	35	david	david	PROPN
cblr-3003	227	36	a.	a.	PROPN
cblr-3003	227	37	skeel	skeel	PROPN
cblr-3003	227	38	,	,	PUNCT
cblr-3003	227	39	jr	jr	PROPN
cblr-3003	227	40	.	.	PROPN
cblr-3003	227	41	,	,	PUNCT
cblr-3003	227	42	the	the	DET
cblr-3003	227	43	economic	economic	ADJ
cblr-3003	227	44	analysis	analysis	NOUN
cblr-3003	227	45	of	of	ADP
cblr-3003	227	46	corporate	corporate	ADJ
cblr-3003	227	47	bankruptcy	bankruptcy	NOUN
cblr-3003	227	48	law	law	NOUN
cblr-3003	227	49	,	,	PUNCT
cblr-3003	227	50	3	3	NUM
cblr-3003	227	51	am	am	NOUN
cblr-3003	227	52	.	.	PUNCT
cblr-3003	228	1	bankr	bankr	PROPN
cblr-3003	228	2	.	.	PUNCT
cblr-3003	229	1	inst	inst	PROPN
cblr-3003	229	2	.	.	PUNCT
cblr-3003	230	1	l.	l.	PROPN
cblr-3003	230	2	rev	rev	PROPN
cblr-3003	230	3	.	.	PROPN
cblr-3003	230	4	85	85	NUM
cblr-3003	230	5	,	,	PUNCT
cblr-3003	230	6	9196	9196	NUM
cblr-3003	230	7	(	(	PUNCT
cblr-3003	230	8	1995	1995	NUM
cblr-3003	230	9	)	)	PUNCT
cblr-3003	230	10	(	(	PUNCT
cblr-3003	230	11	arguing	argue	VERB
cblr-3003	230	12	that	that	SCONJ
cblr-3003	230	13	judges	judge	NOUN
cblr-3003	230	14	are	be	AUX
cblr-3003	230	15	well	well	ADV
cblr-3003	230	16	equipped	equip	VERB
cblr-3003	230	17	to	to	PART
cblr-3003	230	18	police	police	VERB
cblr-3003	230	19	misbehavior	misbehavior	NOUN
cblr-3003	230	20	by	by	ADP
cblr-3003	230	21	the	the	DET
cblr-3003	230	22	parties	party	NOUN
cblr-3003	230	23	but	but	CCONJ
cblr-3003	230	24	not	not	PART
cblr-3003	230	25	as	as	SCONJ
cblr-3003	230	26	prepared	prepare	VERB
cblr-3003	230	27	to	to	PART
cblr-3003	230	28	make	make	VERB
cblr-3003	230	29	business	business	NOUN
cblr-3003	230	30	decisions	decision	NOUN
cblr-3003	230	31	,	,	PUNCT
cblr-3003	230	32	including	include	VERB
cblr-3003	230	33	valuation	valuation	NOUN
cblr-3003	230	34	determinations	determination	NOUN
cblr-3003	230	35	)	)	PUNCT
cblr-3003	230	36	.	.	PUNCT
cblr-3003	230	37	"	"	PUNCT
cblr-3003	231	1	"	"	PUNCT
cblr-3003	231	2	strategic	strategic	ADJ
cblr-3003	231	3	behavior	behavior	NOUN
cblr-3003	231	4	"	"	PUNCT
cblr-3003	231	5	refers	refer	VERB
cblr-3003	231	6	to	to	ADP
cblr-3003	231	7	self	self	NOUN
cblr-3003	231	8	-	-	PUNCT
cblr-3003	231	9	interested	interest	VERB
cblr-3003	231	10	attempts	attempt	NOUN
cblr-3003	231	11	to	to	PART
cblr-3003	231	12	maximize	maximize	VERB
cblr-3003	231	13	one	one	PRON
cblr-3003	231	14	's	's	PART
cblr-3003	231	15	own	own	ADJ
cblr-3003	231	16	position	position	NOUN
cblr-3003	231	17	,	,	PUNCT
cblr-3003	231	18	often	often	ADV
cblr-3003	231	19	at	at	ADP
cblr-3003	231	20	the	the	DET
cblr-3003	231	21	expense	expense	NOUN
cblr-3003	231	22	of	of	ADP
cblr-3003	231	23	another	another	PRON
cblr-3003	231	24	's	's	PART
cblr-3003	231	25	legitimate	legitimate	ADJ
cblr-3003	231	26	rights	right	NOUN
cblr-3003	231	27	.	.	PUNCT
cblr-3003	232	1	[	[	X
cblr-3003	232	2	vol	vol	NOUN
cblr-3003	232	3	.	.	PUNCT
cblr-3003	233	1	2005columbia	2005columbia	NUM
cblr-3003	233	2	business	business	NOUN
cblr-3003	233	3	la	la	PROPN
cblr-3003	233	4	w	w	PROPN
cblr-3003	233	5	review	review	PROPN
cblr-3003	233	6	valuation	valuation	NOUN
cblr-3003	233	7	uncertainty	uncertainty	NOUN
cblr-3003	233	8	regarding	regard	VERB
cblr-3003	233	9	the	the	DET
cblr-3003	233	10	value	value	NOUN
cblr-3003	233	11	that	that	PRON
cblr-3003	233	12	a	a	DET
cblr-3003	233	13	judge	judge	NOUN
cblr-3003	233	14	would	would	AUX
cblr-3003	233	15	assign	assign	VERB
cblr-3003	233	16	to	to	ADP
cblr-3003	233	17	the	the	DET
cblr-3003	233	18	enterprise	enterprise	NOUN
cblr-3003	233	19	(	(	PUNCT
cblr-3003	233	20	"	"	PUNCT
cblr-3003	233	21	judicial	judicial	ADJ
cblr-3003	233	22	valuation	valuation	NOUN
cblr-3003	233	23	uncertainty	uncertainty	NOUN
cblr-3003	233	24	"	"	PUNCT
cblr-3003	233	25	)	)	PUNCT
cblr-3003	233	26	.	.	PUNCT
cblr-3003	233	27	"	"	PUNCT
cblr-3003	234	1	since	since	SCONJ
cblr-3003	234	2	the	the	DET
cblr-3003	234	3	"	"	PUNCT
cblr-3003	234	4	going	go	VERB
cblr-3003	234	5	concern	concern	NOUN
cblr-3003	234	6	"	"	PUNCT
cblr-3003	234	7	value	value	NOUN
cblr-3003	234	8	"	"	PUNCT
cblr-3003	234	9	of	of	ADP
cblr-3003	234	10	an	an	DET
cblr-3003	234	11	enterprise	enterprise	NOUN
cblr-3003	234	12	represents	represent	VERB
cblr-3003	234	13	its	its	PRON
cblr-3003	234	14	perceived	perceive	VERB
cblr-3003	234	15	future	future	ADJ
cblr-3003	234	16	prospects	prospect	NOUN
cblr-3003	234	17	,	,	PUNCT
cblr-3003	234	18	actual	actual	ADJ
cblr-3003	234	19	uncertainty	uncertainty	NOUN
cblr-3003	234	20	is	be	AUX
cblr-3003	234	21	intuitive	intuitive	ADJ
cblr-3003	234	22	in	in	SCONJ
cblr-3003	234	23	that	that	SCONJ
cblr-3003	234	24	it	it	PRON
cblr-3003	234	25	is	be	AUX
cblr-3003	234	26	a	a	DET
cblr-3003	234	27	result	result	NOUN
cblr-3003	234	28	of	of	ADP
cblr-3003	234	29	human	human	ADJ
cblr-3003	234	30	inability	inability	NOUN
cblr-3003	234	31	to	to	PART
cblr-3003	234	32	predict	predict	VERB
cblr-3003	234	33	(	(	PUNCT
cblr-3003	234	34	and	and	CCONJ
cblr-3003	234	35	prove	prove	VERB
cblr-3003	234	36	)	)	PUNCT
cblr-3003	234	37	future	future	ADJ
cblr-3003	234	38	events	event	NOUN
cblr-3003	234	39	with	with	ADP
cblr-3003	234	40	certainty	certainty	PROPN
cblr-3003	234	41	.	.	PUNCT
cblr-3003	235	1	sources	source	NOUN
cblr-3003	235	2	of	of	ADP
cblr-3003	235	3	actual	actual	ADJ
cblr-3003	235	4	uncertainty	uncertainty	NOUN
cblr-3003	235	5	include	include	VERB
cblr-3003	235	6	imperfect	imperfect	ADJ
cblr-3003	235	7	information	information	NOUN
cblr-3003	235	8	regarding	regard	VERB
cblr-3003	235	9	the	the	DET
cblr-3003	235	10	future	future	ADJ
cblr-3003	235	11	market	market	NOUN
cblr-3003	235	12	for	for	ADP
cblr-3003	235	13	a	a	DET
cblr-3003	235	14	debtor	debtor	NOUN
cblr-3003	235	15	's	's	PART
cblr-3003	235	16	goods	good	NOUN
cblr-3003	235	17	or	or	CCONJ
cblr-3003	235	18	services	service	NOUN
cblr-3003	235	19	,	,	PUNCT
cblr-3003	235	20	the	the	DET
cblr-3003	235	21	abilities	ability	NOUN
cblr-3003	235	22	of	of	ADP
cblr-3003	235	23	a	a	DET
cblr-3003	235	24	debtor	debtor	NOUN
cblr-3003	235	25	's	's	PART
cblr-3003	235	26	management	management	NOUN
cblr-3003	235	27	team	team	NOUN
cblr-3003	235	28	,	,	PUNCT
cblr-3003	235	29	and	and	CCONJ
cblr-3003	235	30	other	other	ADJ
cblr-3003	235	31	factors	factor	NOUN
cblr-3003	235	32	relevant	relevant	ADJ
cblr-3003	235	33	to	to	ADP
cblr-3003	235	34	a	a	DET
cblr-3003	235	35	debtor	debtor	NOUN
cblr-3003	235	36	's	's	PART
cblr-3003	235	37	business.54	business.54	NOUN
cblr-3003	235	38	the	the	DET
cblr-3003	235	39	combined	combine	VERB
cblr-3003	235	40	reorganization	reorganization	NOUN
cblr-3003	235	41	of	of	ADP
cblr-3003	235	42	genesis	genesis	PROPN
cblr-3003	235	43	health	health	NOUN
cblr-3003	235	44	ventures	venture	NOUN
cblr-3003	235	45	and	and	CCONJ
cblr-3003	235	46	multicare	multicare	PROPN
cblr-3003	235	47	amc	amc	PROPN
cblr-3003	235	48	,	,	PUNCT
cblr-3003	235	49	both	both	DET
cblr-3003	235	50	providers	provider	NOUN
cblr-3003	235	51	of	of	ADP
cblr-3003	235	52	long	long	ADJ
cblr-3003	235	53	-	-	PUNCT
cblr-3003	235	54	term	term	NOUN
cblr-3003	235	55	healthcare	healthcare	NOUN
cblr-3003	235	56	,	,	PUNCT
cblr-3003	235	57	offers	offer	VERB
cblr-3003	235	58	a	a	DET
cblr-3003	235	59	pertinent	pertinent	ADJ
cblr-3003	235	60	example	example	NOUN
cblr-3003	235	61	of	of	ADP
cblr-3003	235	62	how	how	SCONJ
cblr-3003	235	63	these	these	DET
cblr-3003	235	64	iactors	iactor	NOUN
cblr-3003	235	65	contribute	contribute	VERB
cblr-3003	235	66	to	to	ADP
cblr-3003	235	67	actual	actual	ADJ
cblr-3003	235	68	uncertainty	uncertainty	NOUN
cblr-3003	235	69	.	.	PUNCT
cblr-3003	236	1	in	in	ADP
cblr-3003	236	2	that	that	DET
cblr-3003	236	3	case	case	NOUN
cblr-3003	236	4	,	,	PUNCT
cblr-3003	236	5	competing	compete	VERB
cblr-3003	236	6	claimants	claimant	NOUN
cblr-3003	236	7	disagreed	disagree	VERB
cblr-3003	236	8	regarding	regard	VERB
cblr-3003	236	9	the	the	DET
cblr-3003	236	10	impact	impact	NOUN
cblr-3003	236	11	that	that	PRON
cblr-3003	236	12	an	an	DET
cblr-3003	236	13	improving	improve	VERB
cblr-3003	236	14	government	government	NOUN
cblr-3003	236	15	reimbursement	reimbursement	NOUN
cblr-3003	236	16	environment	environment	NOUN
cblr-3003	236	17	,	,	PUNCT
cblr-3003	236	18	a	a	DET
cblr-3003	236	19	skilled	skilled	ADJ
cblr-3003	236	20	nursing	nursing	NOUN
cblr-3003	236	21	staff	staff	NOUN
cblr-3003	236	22	shortage	shortage	NOUN
cblr-3003	236	23	,	,	PUNCT
cblr-3003	236	24	and	and	CCONJ
cblr-3003	236	25	a	a	DET
cblr-3003	236	26	potential	potential	ADJ
cblr-3003	236	27	acquisition	acquisition	NOUN
cblr-3003	236	28	would	would	AUX
cblr-3003	236	29	have	have	VERB
cblr-3003	236	30	on	on	ADP
cblr-3003	236	31	the	the	DET
cblr-3003	236	32	debtors	debtor	NOUN
cblr-3003	236	33	'	'	PART
cblr-3003	236	34	business,55	business,55	NOUN
cblr-3003	236	35	and	and	CCONJ
cblr-3003	236	36	thus	thus	ADV
cblr-3003	236	37	,	,	PUNCT
cblr-3003	236	38	disagreed	disagree	VERB
cblr-3003	236	39	over	over	ADP
cblr-3003	236	40	the	the	DET
cblr-3003	236	41	debtors	debtor	NOUN
cblr-3003	236	42	'	'	PART
cblr-3003	236	43	actual	actual	ADJ
cblr-3003	236	44	valuation	valuation	NOUN
cblr-3003	236	45	as	as	ADV
cblr-3003	236	46	well	well	ADV
cblr-3003	236	47	.	.	PUNCT
cblr-3003	237	1	the	the	DET
cblr-3003	237	2	sources	source	NOUN
cblr-3003	237	3	of	of	ADP
cblr-3003	237	4	uncertainty	uncertainty	NOUN
cblr-3003	237	5	in	in	ADP
cblr-3003	237	6	judicial	judicial	ADJ
cblr-3003	237	7	valuation	valuation	NOUN
cblr-3003	237	8	determinations	determination	NOUN
cblr-3003	237	9	are	be	AUX
cblr-3003	237	10	somewhat	somewhat	ADV
cblr-3003	237	11	more	more	ADV
cblr-3003	237	12	complicated	complicated	ADJ
cblr-3003	237	13	and	and	CCONJ
cblr-3003	237	14	are	be	AUX
cblr-3003	237	15	discussed	discuss	VERB
cblr-3003	237	16	in	in	ADP
cblr-3003	237	17	section	section	NOUN
cblr-3003	237	18	iii.d	iii.d	PROPN
cblr-3003	237	19	below	below	ADV
cblr-3003	237	20	.	.	PUNCT
cblr-3003	238	1	neither	neither	DET
cblr-3003	238	2	type	type	NOUN
cblr-3003	238	3	of	of	ADP
cblr-3003	238	4	uncertainty	uncertainty	NOUN
cblr-3003	238	5	can	can	AUX
cblr-3003	238	6	be	be	AUX
cblr-3003	238	7	fully	fully	ADV
cblr-3003	238	8	mitigated	mitigate	VERB
cblr-3003	238	9	solely	solely	ADV
cblr-3003	238	10	by	by	ADP
cblr-3003	238	11	deferring	defer	VERB
cblr-3003	238	12	to	to	ADP
cblr-3003	238	13	current	current	ADJ
cblr-3003	238	14	market	market	NOUN
cblr-3003	238	15	indicators	indicator	NOUN
cblr-3003	238	16	of	of	ADP
cblr-3003	238	17	value	value	NOUN
cblr-3003	238	18	,	,	PUNCT
cblr-3003	238	19	discussed	discuss	VERB
cblr-3003	238	20	in	in	ADP
cblr-3003	238	21	section	section	NOUN
cblr-3003	238	22	iii.b	iii.b	PUNCT
cblr-3003	238	23	below	below	ADV
cblr-3003	238	24	,	,	PUNCT
cblr-3003	238	25	or	or	CCONJ
cblr-3003	238	26	by	by	ADP
cblr-3003	238	27	strictly	strictly	ADV
cblr-3003	238	28	applying	apply	VERB
cblr-3003	238	29	standard	standard	ADJ
cblr-3003	238	30	valuation	valuation	NOUN
cblr-3003	238	31	methodologies	methodology	NOUN
cblr-3003	238	32	,	,	PUNCT
cblr-3003	238	33	discussed	discuss	VERB
cblr-3003	238	34	in	in	ADP
cblr-3003	238	35	section	section	NOUN
cblr-3003	238	36	iii.c	iii.c	PROPN
cblr-3003	238	37	below	below	ADV
cblr-3003	238	38	.	.	PUNCT
cblr-3003	239	1	and	and	CCONJ
cblr-3003	239	2	as	as	ADV
cblr-3003	239	3	long	long	ADV
cblr-3003	239	4	as	as	SCONJ
cblr-3003	239	5	this	this	DET
cblr-3003	239	6	uncertainty	uncertainty	NOUN
cblr-3003	239	7	persists	persist	VERB
cblr-3003	239	8	,	,	PUNCT
cblr-3003	239	9	both	both	PRON
cblr-3003	239	10	legitimate	legitimate	ADJ
cblr-3003	239	11	5	5	NUM
cblr-3003	239	12	see	see	VERB
cblr-3003	239	13	douglas	douglas	PROPN
cblr-3003	239	14	g.	g.	PROPN
cblr-3003	239	15	baird	baird	PROPN
cblr-3003	239	16	&	&	CCONJ
cblr-3003	239	17	donald	donald	PROPN
cblr-3003	239	18	s.	s.	PROPN
cblr-3003	239	19	bernstein	bernstein	PROPN
cblr-3003	239	20	,	,	PUNCT
cblr-3003	239	21	enterprise	enterprise	NOUN
cblr-3003	239	22	valuation	valuation	NOUN
cblr-3003	239	23	and	and	CCONJ
cblr-3003	239	24	the	the	DET
cblr-3003	239	25	puzzling	puzzle	VERB
cblr-3003	239	26	persistence	persistence	NOUN
cblr-3003	239	27	of	of	ADP
cblr-3003	239	28	relative	relative	ADJ
cblr-3003	239	29	priority	priority	NOUN
cblr-3003	239	30	out	out	ADV
cblr-3003	239	31	-	-	PUNCT
cblr-3003	239	32	comes	come	VERB
cblr-3003	239	33	in	in	ADP
cblr-3003	239	34	corporate	corporate	ADJ
cblr-3003	239	35	reorganization	reorganization	NOUN
cblr-3003	239	36	,	,	PUNCT
cblr-3003	239	37	univ	univ	PROPN
cblr-3003	239	38	.	.	PROPN
cblr-3003	239	39	of	of	ADP
cblr-3003	239	40	cal	cal	PROPN
cblr-3003	239	41	.	.	PROPN
cblr-3003	239	42	,	,	PUNCT
cblr-3003	239	43	berkeley	berkeley	PROPN
cblr-3003	239	44	law	law	PROPN
cblr-3003	239	45	and	and	CCONJ
cblr-3003	239	46	econ	econ	PROPN
cblr-3003	239	47	.	.	PUNCT
cblr-3003	240	1	spring	spring	NOUN
cblr-3003	240	2	workshop	workshop	NOUN
cblr-3003	240	3	(	(	PUNCT
cblr-3003	240	4	2005	2005	NUM
cblr-3003	240	5	)	)	PUNCT
cblr-3003	240	6	(	(	PUNCT
cblr-3003	240	7	pp	pp	ADJ
cblr-3003	240	8	.	.	PUNCT
cblr-3003	241	1	38	38	NUM
cblr-3003	241	2	-	-	SYM
cblr-3003	241	3	39	39	NUM
cblr-3003	241	4	)	)	PUNCT
cblr-3003	241	5	,	,	PUNCT
cblr-3003	241	6	(	(	PUNCT
cblr-3003	241	7	discussing	discuss	VERB
cblr-3003	241	8	reasons	reason	NOUN
cblr-3003	241	9	why	why	SCONJ
cblr-3003	241	10	bankruptcy	bankruptcy	NOUN
cblr-3003	241	11	claimants	claimant	NOUN
cblr-3003	241	12	might	might	AUX
cblr-3003	241	13	agree	agree	VERB
cblr-3003	241	14	to	to	PART
cblr-3003	241	15	waive	waive	VERB
cblr-3003	241	16	the	the	DET
cblr-3003	241	17	absolute	absolute	ADJ
cblr-3003	241	18	priority	priority	NOUN
cblr-3003	241	19	rule	rule	NOUN
cblr-3003	241	20	)	)	PUNCT
cblr-3003	241	21	,	,	PUNCT
cblr-3003	241	22	available	available	ADJ
cblr-3003	241	23	at	at	ADP
cblr-3003	241	24	http://repositories.cdlib.orgcgi/viewcontent.cgi?article=1109&context=	http://repositories.cdlib.orgcgi/viewcontent.cgi?article=1109&context=	PROPN
cblr-3003	241	25	berkeley	berkeley	PROPN
cblr-3003	241	26	-	-	PUNCT
cblr-3003	241	27	jawecon	jawecon	NOUN
cblr-3003	241	28	.	.	PUNCT
cblr-3003	242	1	13	13	NUM
cblr-3003	242	2	"	"	PUNCT
cblr-3003	242	3	going	go	VERB
cblr-3003	242	4	concern	concern	NOUN
cblr-3003	242	5	"	"	PUNCT
cblr-3003	242	6	value	value	NOUN
cblr-3003	242	7	may	may	AUX
cblr-3003	242	8	differ	differ	VERB
cblr-3003	242	9	from	from	ADP
cblr-3003	242	10	"	"	PUNCT
cblr-3003	242	11	liquidation	liquidation	NOUN
cblr-3003	242	12	"	"	PUNCT
cblr-3003	242	13	value	value	NOUN
cblr-3003	242	14	if	if	SCONJ
cblr-3003	242	15	any	any	DET
cblr-3003	242	16	entity	entity	NOUN
cblr-3003	242	17	-	-	PUNCT
cblr-3003	242	18	specific	specific	ADJ
cblr-3003	242	19	value	value	NOUN
cblr-3003	242	20	is	be	AUX
cblr-3003	242	21	generated	generate	VERB
cblr-3003	242	22	by	by	ADP
cblr-3003	242	23	the	the	DET
cblr-3003	242	24	existing	exist	VERB
cblr-3003	242	25	use	use	NOUN
cblr-3003	242	26	of	of	ADP
cblr-3003	242	27	a	a	DET
cblr-3003	242	28	firm	firm	NOUN
cblr-3003	242	29	's	's	PART
cblr-3003	242	30	assets	asset	NOUN
cblr-3003	242	31	.	.	PUNCT
cblr-3003	243	1	for	for	ADP
cblr-3003	243	2	a	a	DET
cblr-3003	243	3	discussion	discussion	NOUN
cblr-3003	243	4	of	of	ADP
cblr-3003	243	5	"	"	PUNCT
cblr-3003	243	6	liquidation	liquidation	NOUN
cblr-3003	243	7	"	"	PUNCT
cblr-3003	243	8	versus	versus	ADP
cblr-3003	243	9	"	"	PUNCT
cblr-3003	243	10	going	go	VERB
cblr-3003	243	11	concern	concern	NOUN
cblr-3003	243	12	"	"	PUNCT
cblr-3003	243	13	value	value	NOUN
cblr-3003	243	14	,	,	PUNCT
cblr-3003	243	15	see	see	VERB
cblr-3003	243	16	heroy	heroy	PROPN
cblr-3003	243	17	&	&	CCONJ
cblr-3003	243	18	schaeffer	schaeffer	PROPN
cblr-3003	243	19	,	,	PUNCT
cblr-3003	243	20	supra	supra	PROPN
cblr-3003	243	21	note	note	PROPN
cblr-3003	243	22	17	17	NUM
cblr-3003	243	23	,	,	PUNCT
cblr-3003	243	24	at	at	ADP
cblr-3003	243	25	165	165	NUM
cblr-3003	243	26	-	-	SYM
cblr-3003	243	27	85	85	NUM
cblr-3003	243	28	.	.	PUNCT
cblr-3003	244	1	"	"	PUNCT
cblr-3003	244	2	,	,	PUNCT
cblr-3003	244	3	baird	baird	PROPN
cblr-3003	244	4	&	&	CCONJ
cblr-3003	244	5	bernstein	bernstein	PROPN
cblr-3003	244	6	,	,	PUNCT
cblr-3003	244	7	supra	supra	PROPN
cblr-3003	244	8	note	note	PROPN
cblr-3003	244	9	52	52	NUM
cblr-3003	244	10	,	,	PUNCT
cblr-3003	244	11	at	at	ADP
cblr-3003	244	12	30	30	NUM
cblr-3003	244	13	(	(	PUNCT
cblr-3003	244	14	discussing	discuss	VERB
cblr-3003	244	15	actual	actual	ADJ
cblr-3003	244	16	uncertainty	uncertainty	NOUN
cblr-3003	244	17	in	in	ADP
cblr-3003	244	18	the	the	DET
cblr-3003	244	19	context	context	NOUN
cblr-3003	244	20	of	of	ADP
cblr-3003	244	21	a	a	DET
cblr-3003	244	22	hypothetical	hypothetical	ADJ
cblr-3003	244	23	bankruptcy	bankruptcy	NOUN
cblr-3003	244	24	case	case	NOUN
cblr-3003	244	25	)	)	PUNCT
cblr-3003	244	26	.	.	PUNCT
cblr-3003	244	27	"	"	PUNCT
cblr-3003	245	1	for	for	ADP
cblr-3003	245	2	a	a	DET
cblr-3003	245	3	complete	complete	ADJ
cblr-3003	245	4	discussion	discussion	NOUN
cblr-3003	245	5	of	of	ADP
cblr-3003	245	6	the	the	DET
cblr-3003	245	7	valuation	valuation	NOUN
cblr-3003	245	8	dispute	dispute	NOUN
cblr-3003	245	9	,	,	PUNCT
cblr-3003	245	10	see	see	VERB
cblr-3003	245	11	in	in	ADP
cblr-3003	245	12	re	re	PROPN
cblr-3003	245	13	genesis	genesis	PROPN
cblr-3003	245	14	health	health	NOUN
cblr-3003	245	15	ventures	ventures	PROPN
cblr-3003	245	16	,	,	PUNCT
cblr-3003	245	17	inc	inc	PROPN
cblr-3003	245	18	.	.	PROPN
cblr-3003	245	19	,	,	PUNCT
cblr-3003	245	20	266	266	NUM
cblr-3003	245	21	b.r	b.r	PROPN
cblr-3003	245	22	.	.	PROPN
cblr-3003	245	23	591	591	NUM
cblr-3003	245	24	,	,	PUNCT
cblr-3003	245	25	611	611	NUM
cblr-3003	245	26	-	-	SYM
cblr-3003	245	27	16	16	NUM
cblr-3003	245	28	(	(	PUNCT
cblr-3003	245	29	bankr	bankr	PROPN
cblr-3003	245	30	.	.	PUNCT
cblr-3003	246	1	d.	d.	PROPN
cblr-3003	246	2	del	del	PROPN
cblr-3003	246	3	.	.	PROPN
cblr-3003	246	4	2001	2001	NUM
cblr-3003	246	5	)	)	PUNCT
cblr-3003	246	6	.	.	PUNCT
cblr-3003	247	1	no	no	INTJ
cblr-3003	247	2	.	.	PUNCT
cblr-3003	248	1	2:403	2:403	NUM
cblr-3003	248	2	]	]	X
cblr-3003	248	3	valuation	valuation	NOUN
cblr-3003	248	4	disputes	dispute	NOUN
cblr-3003	248	5	and	and	CCONJ
cblr-3003	248	6	illegitimate	illegitimate	ADJ
cblr-3003	248	7	exploitation	exploitation	NOUN
cblr-3003	248	8	of	of	ADP
cblr-3003	248	9	this	this	DET
cblr-3003	248	10	uncertainty	uncertainty	NOUN
cblr-3003	248	11	are	be	AUX
cblr-3003	248	12	possible	possible	ADJ
cblr-3003	248	13	.	.	PUNCT
cblr-3003	249	1	b.	b.	PROPN
cblr-3003	249	2	potential	potential	ADJ
cblr-3003	249	3	market	market	NOUN
cblr-3003	249	4	failures	failure	VERB
cblr-3003	249	5	efficient	efficient	ADJ
cblr-3003	249	6	markets	market	NOUN
cblr-3003	249	7	offer	offer	VERB
cblr-3003	249	8	an	an	DET
cblr-3003	249	9	ideal	ideal	ADJ
cblr-3003	249	10	indication	indication	NOUN
cblr-3003	249	11	of	of	ADP
cblr-3003	249	12	value	value	NOUN
cblr-3003	249	13	.	.	PUNCT
cblr-3003	250	1	yet	yet	ADV
cblr-3003	250	2	markets	market	NOUN
cblr-3003	250	3	-	-	PUNCT
cblr-3003	250	4	especially	especially	ADV
cblr-3003	250	5	those	those	PRON
cblr-3003	250	6	for	for	ADP
cblr-3003	250	7	distressed	distressed	ADJ
cblr-3003	250	8	businesses	business	NOUN
cblr-3003	250	9	-	-	PUNCT
cblr-3003	250	10	are	be	AUX
cblr-3003	250	11	often	often	ADV
cblr-3003	250	12	imperfect	imperfect	ADJ
cblr-3003	250	13	,	,	PUNCT
cblr-3003	250	14	whether	whether	SCONJ
cblr-3003	250	15	due	due	ADJ
cblr-3003	250	16	to	to	ADP
cblr-3003	250	17	illiquidity	illiquidity	NOUN
cblr-3003	250	18	,	,	PUNCT
cblr-3003	250	19	incomplete	incomplete	ADJ
cblr-3003	250	20	or	or	CCONJ
cblr-3003	250	21	asymmetric	asymmetric	ADJ
cblr-3003	250	22	information	information	NOUN
cblr-3003	250	23	among	among	ADP
cblr-3003	250	24	investors	investor	NOUN
cblr-3003	250	25	,	,	PUNCT
cblr-3003	250	26	strategic	strategic	ADJ
cblr-3003	250	27	behavior	behavior	NOUN
cblr-3003	250	28	,	,	PUNCT
cblr-3003	250	29	or	or	CCONJ
cblr-3003	250	30	other	other	ADJ
cblr-3003	250	31	factors	factor	NOUN
cblr-3003	250	32	.	.	PUNCT
cblr-3003	251	1	often	often	ADV
cblr-3003	251	2	,	,	PUNCT
cblr-3003	251	3	stakeholders	stakeholder	NOUN
cblr-3003	251	4	in	in	ADP
cblr-3003	251	5	a	a	DET
cblr-3003	251	6	reorganization	reorganization	NOUN
cblr-3003	251	7	proceeding	proceeding	NOUN
cblr-3003	251	8	will	will	AUX
cblr-3003	251	9	agree	agree	VERB
cblr-3003	251	10	to	to	PART
cblr-3003	251	11	become	become	AUX
cblr-3003	251	12	"	"	PUNCT
cblr-3003	251	13	restricted	restrict	VERB
cblr-3003	251	14	"	"	PUNCT
cblr-3003	251	15	in	in	ADP
cblr-3003	251	16	their	their	PRON
cblr-3003	251	17	ability	ability	NOUN
cblr-3003	251	18	to	to	PART
cblr-3003	251	19	trade	trade	VERB
cblr-3003	251	20	their	their	PRON
cblr-3003	251	21	existing	exist	VERB
cblr-3003	251	22	claims	claim	NOUN
cblr-3003	251	23	in	in	ADP
cblr-3003	251	24	exchange	exchange	NOUN
cblr-3003	251	25	for	for	ADP
cblr-3003	251	26	access	access	NOUN
cblr-3003	251	27	to	to	ADP
cblr-3003	251	28	material	material	NOUN
cblr-3003	251	29	,	,	PUNCT
cblr-3003	251	30	non	non	ADJ
cblr-3003	251	31	-	-	ADJ
cblr-3003	251	32	public	public	ADJ
cblr-3003	251	33	information	information	NOUN
cblr-3003	251	34	regarding	regard	VERB
cblr-3003	251	35	a	a	DET
cblr-3003	251	36	debtor	debtor	NOUN
cblr-3003	251	37	's	's	PART
cblr-3003	251	38	business	business	NOUN
cblr-3003	251	39	.	.	PUNCT
cblr-3003	252	1	6	6	NUM
cblr-3003	252	2	for	for	ADP
cblr-3003	252	3	this	this	PRON
cblr-3003	252	4	and	and	CCONJ
cblr-3003	252	5	other	other	ADJ
cblr-3003	252	6	reasons	reason	NOUN
cblr-3003	253	1	,	,	PUNCT
cblr-3003	253	2	the	the	DET
cblr-3003	253	3	parties	party	NOUN
cblr-3003	253	4	involved	involve	VERB
cblr-3003	253	5	in	in	ADP
cblr-3003	253	6	a	a	DET
cblr-3003	253	7	reorganization	reorganization	NOUN
cblr-3003	253	8	may	may	AUX
cblr-3003	253	9	have	have	VERB
cblr-3003	253	10	greater	great	ADJ
cblr-3003	253	11	information	information	NOUN
cblr-3003	253	12	about	about	ADP
cblr-3003	253	13	the	the	DET
cblr-3003	253	14	debtor	debtor	NOUN
cblr-3003	253	15	's	's	PART
cblr-3003	253	16	future	future	ADJ
cblr-3003	253	17	business	business	NOUN
cblr-3003	253	18	prospects	prospect	NOUN
cblr-3003	253	19	than	than	ADP
cblr-3003	253	20	the	the	DET
cblr-3003	253	21	general	general	ADJ
cblr-3003	253	22	public	public	NOUN
cblr-3003	253	23	,	,	PUNCT
cblr-3003	253	24	or	or	CCONJ
cblr-3003	253	25	the	the	DET
cblr-3003	253	26	public	public	NOUN
cblr-3003	253	27	may	may	AUX
cblr-3003	253	28	simply	simply	ADV
cblr-3003	253	29	believe	believe	VERB
cblr-3003	253	30	that	that	SCONJ
cblr-3003	253	31	this	this	PRON
cblr-3003	253	32	is	be	AUX
cblr-3003	253	33	the	the	DET
cblr-3003	253	34	case	case	NOUN
cblr-3003	253	35	.	.	PUNCT
cblr-3003	254	1	as	as	ADP
cblr-3003	254	2	a	a	DET
cblr-3003	254	3	result	result	NOUN
cblr-3003	254	4	,	,	PUNCT
cblr-3003	254	5	any	any	DET
cblr-3003	254	6	outside	outside	ADJ
cblr-3003	254	7	bids	bid	NOUN
cblr-3003	254	8	for	for	ADP
cblr-3003	254	9	a	a	DET
cblr-3003	254	10	debtor	debtor	NOUN
cblr-3003	254	11	or	or	CCONJ
cblr-3003	254	12	its	its	PRON
cblr-3003	254	13	underlying	underlie	VERB
cblr-3003	254	14	securities	security	NOUN
cblr-3003	254	15	might	might	AUX
cblr-3003	254	16	undervalue	undervalue	VERB
cblr-3003	254	17	or	or	CCONJ
cblr-3003	254	18	overvalue	overvalue	VERB
cblr-3003	254	19	a	a	DET
cblr-3003	254	20	bankrupt	bankrupt	ADJ
cblr-3003	254	21	entity	entity	NOUN
cblr-3003	254	22	.	.	PUNCT
cblr-3003	254	23	"	"	PUNCT
cblr-3003	255	1	this	this	PRON
cblr-3003	255	2	is	be	AUX
cblr-3003	255	3	an	an	DET
cblr-3003	255	4	example	example	NOUN
cblr-3003	255	5	of	of	ADP
cblr-3003	255	6	an	an	DET
cblr-3003	255	7	asymmetric	asymmetric	ADJ
cblr-3003	255	8	information	information	NOUN
cblr-3003	255	9	problem	problem	NOUN
cblr-3003	255	10	.	.	PUNCT
cblr-3003	256	1	a	a	DET
cblr-3003	256	2	similar	similar	ADJ
cblr-3003	256	3	problem	problem	NOUN
cblr-3003	256	4	might	might	AUX
cblr-3003	256	5	arise	arise	VERB
cblr-3003	256	6	in	in	ADP
cblr-3003	256	7	a	a	DET
cblr-3003	256	8	thin	thin	ADJ
cblr-3003	256	9	market	market	NOUN
cblr-3003	256	10	situation	situation	NOUN
cblr-3003	256	11	where	where	SCONJ
cblr-3003	256	12	few	few	ADJ
cblr-3003	256	13	or	or	CCONJ
cblr-3003	256	14	no	no	PRON
cblr-3003	256	15	bids	bid	NOUN
cblr-3003	256	16	for	for	ADP
cblr-3003	256	17	the	the	DET
cblr-3003	256	18	debtor	debtor	NOUN
cblr-3003	256	19	are	be	AUX
cblr-3003	256	20	placed	place	VERB
cblr-3003	256	21	.	.	PUNCT
cblr-3003	257	1	a	a	DET
cblr-3003	257	2	thin	thin	ADJ
cblr-3003	257	3	market	market	NOUN
cblr-3003	257	4	could	could	AUX
cblr-3003	257	5	be	be	AUX
cblr-3003	257	6	the	the	DET
cblr-3003	257	7	result	result	NOUN
cblr-3003	257	8	of	of	ADP
cblr-3003	257	9	general	general	ADJ
cblr-3003	257	10	market	market	NOUN
cblr-3003	257	11	forces	force	NOUN
cblr-3003	257	12	that	that	PRON
cblr-3003	257	13	have	have	AUX
cblr-3003	257	14	weakened	weaken	VERB
cblr-3003	257	15	competitors	competitor	NOUN
cblr-3003	257	16	'	'	PART
cblr-3003	257	17	and	and	CCONJ
cblr-3003	257	18	other	other	ADJ
cblr-3003	257	19	strategic	strategic	ADJ
cblr-3003	257	20	buyers	buyer	NOUN
cblr-3003	257	21	'	'	PART
cblr-3003	257	22	ability	ability	NOUN
cblr-3003	257	23	to	to	PART
cblr-3003	257	24	bid	bid	VERB
cblr-3003	257	25	for	for	ADP
cblr-3003	257	26	the	the	DET
cblr-3003	257	27	debtor	debtor	NOUN
cblr-3003	257	28	,	,	PUNCT
cblr-3003	257	29	"	"	PUNCT
cblr-3003	257	30	a	a	DET
cblr-3003	257	31	collective	collective	ADJ
cblr-3003	257	32	action	action	NOUN
cblr-3003	257	33	or	or	CCONJ
cblr-3003	257	34	illiquidity	illiquidity	NOUN
cblr-3003	257	35	problem	problem	NOUN
cblr-3003	257	36	5	5	NUM
cblr-3003	257	37	see	see	VERB
cblr-3003	257	38	,	,	PUNCT
cblr-3003	257	39	e.g.	e.g.	ADV
cblr-3003	257	40	,	,	PUNCT
cblr-3003	257	41	stuart	stuart	PROPN
cblr-3003	257	42	c.	c.	PROPN
cblr-3003	257	43	gilson	gilson	PROPN
cblr-3003	257	44	,	,	PUNCT
cblr-3003	257	45	investing	invest	VERB
cblr-3003	257	46	in	in	ADP
cblr-3003	257	47	distressed	distressed	ADJ
cblr-3003	257	48	situations	situation	NOUN
cblr-3003	257	49	:	:	PUNCT
cblr-3003	257	50	a	a	DET
cblr-3003	257	51	market	market	NOUN
cblr-3003	257	52	survey	survey	NOUN
cblr-3003	257	53	,	,	PUNCT
cblr-3003	257	54	fin	fin	NOUN
cblr-3003	257	55	.	.	PUNCT
cblr-3003	258	1	analysts	analyst	NOUN
cblr-3003	258	2	j.	j.	PROPN
cblr-3003	258	3	,	,	PUNCT
cblr-3003	258	4	nov.-dec	nov.-dec	PROPN
cblr-3003	258	5	.	.	PROPN
cblr-3003	258	6	1995	1995	NUM
cblr-3003	258	7	,	,	PUNCT
cblr-3003	258	8	at	at	ADP
cblr-3003	258	9	21	21	NUM
cblr-3003	258	10	-	-	SYM
cblr-3003	258	11	22	22	NUM
cblr-3003	258	12	,	,	PUNCT
cblr-3003	258	13	available	available	ADJ
cblr-3003	258	14	at	at	ADP
cblr-3003	258	15	http://www.cfapubs.org/faj/issues/v5ln6/pdf/f0510008a.pdf	http://www.cfapubs.org/faj/issues/v5ln6/pdf/f0510008a.pdf	PROPN
cblr-3003	258	16	(	(	PUNCT
cblr-3003	258	17	discussing	discuss	VERB
cblr-3003	258	18	restrictions	restriction	NOUN
cblr-3003	258	19	faced	face	VERB
cblr-3003	258	20	by	by	ADP
cblr-3003	258	21	members	member	NOUN
cblr-3003	258	22	of	of	ADP
cblr-3003	258	23	official	official	ADJ
cblr-3003	258	24	committees	committee	NOUN
cblr-3003	258	25	or	or	CCONJ
cblr-3003	258	26	other	other	ADJ
cblr-3003	258	27	parties	party	NOUN
cblr-3003	258	28	signing	sign	VERB
cblr-3003	258	29	confidentiality	confidentiality	NOUN
cblr-3003	258	30	agreements	agreement	NOUN
cblr-3003	258	31	)	)	PUNCT
cblr-3003	258	32	.	.	PUNCT
cblr-3003	258	33	"	"	PUNCT
cblr-3003	259	1	see	see	VERB
cblr-3003	259	2	,	,	PUNCT
cblr-3003	259	3	e.g.	e.g.	ADV
cblr-3003	259	4	,	,	PUNCT
cblr-3003	259	5	douglas	douglas	PROPN
cblr-3003	259	6	g.	g.	PROPN
cblr-3003	259	7	baird	baird	PROPN
cblr-3003	259	8	&	&	CCONJ
cblr-3003	259	9	thomas	thomas	PROPN
cblr-3003	259	10	h.	h.	PROPN
cblr-3003	259	11	jackson	jackson	PROPN
cblr-3003	259	12	,	,	PUNCT
cblr-3003	259	13	bargaining	bargain	VERB
cblr-3003	259	14	after	after	ADP
cblr-3003	259	15	the	the	DET
cblr-3003	259	16	fall	fall	NOUN
cblr-3003	259	17	and	and	CCONJ
cblr-3003	259	18	the	the	DET
cblr-3003	259	19	contours	contours	NOUN
cblr-3003	259	20	of	of	ADP
cblr-3003	259	21	the	the	DET
cblr-3003	259	22	absolute	absolute	ADJ
cblr-3003	259	23	priority	priority	NOUN
cblr-3003	259	24	rule	rule	NOUN
cblr-3003	259	25	,	,	PUNCT
cblr-3003	259	26	55	55	NUM
cblr-3003	259	27	u.	u.	NOUN
cblr-3003	259	28	chi	chi	PROPN
cblr-3003	259	29	.	.	PUNCT
cblr-3003	260	1	l.	l.	PROPN
cblr-3003	260	2	rev	rev	PROPN
cblr-3003	260	3	.	.	PROPN
cblr-3003	260	4	738	738	NUM
cblr-3003	260	5	,	,	PUNCT
cblr-3003	260	6	763	763	NUM
cblr-3003	260	7	(	(	PUNCT
cblr-3003	260	8	1988	1988	NUM
cblr-3003	260	9	)	)	PUNCT
cblr-3003	260	10	(	(	PUNCT
cblr-3003	260	11	noting	note	VERB
cblr-3003	260	12	that	that	SCONJ
cblr-3003	260	13	informational	informational	ADJ
cblr-3003	260	14	asymmetries	asymmetry	NOUN
cblr-3003	260	15	may	may	AUX
cblr-3003	260	16	prevent	prevent	VERB
cblr-3003	260	17	third	third	ADJ
cblr-3003	260	18	parties	party	NOUN
cblr-3003	260	19	from	from	ADP
cblr-3003	260	20	accurately	accurately	ADV
cblr-3003	260	21	assessing	assess	VERB
cblr-3003	260	22	the	the	DET
cblr-3003	260	23	value	value	NOUN
cblr-3003	260	24	of	of	ADP
cblr-3003	260	25	a	a	DET
cblr-3003	260	26	company	company	NOUN
cblr-3003	260	27	)	)	PUNCT
cblr-3003	260	28	.	.	PUNCT
cblr-3003	260	29	'	'	PUNCT
cblr-3003	261	1	see	see	VERB
cblr-3003	261	2	rasmussen	rasmussen	PROPN
cblr-3003	261	3	&	&	CCONJ
cblr-3003	261	4	skeel	skeel	PROPN
cblr-3003	261	5	,	,	PUNCT
cblr-3003	261	6	supra	supra	PROPN
cblr-3003	261	7	note	note	NOUN
cblr-3003	261	8	50	50	NUM
cblr-3003	261	9	,	,	PUNCT
cblr-3003	261	10	at	at	ADP
cblr-3003	261	11	105	105	NUM
cblr-3003	261	12	(	(	PUNCT
cblr-3003	261	13	discussing	discuss	VERB
cblr-3003	261	14	potential	potential	ADJ
cblr-3003	261	15	problems	problem	NOUN
cblr-3003	261	16	with	with	ADP
cblr-3003	261	17	auctions	auction	NOUN
cblr-3003	261	18	and	and	CCONJ
cblr-3003	261	19	other	other	ADJ
cblr-3003	261	20	market	market	NOUN
cblr-3003	261	21	valuation	valuation	NOUN
cblr-3003	261	22	tests	test	NOUN
cblr-3003	261	23	)	)	PUNCT
cblr-3003	261	24	.	.	PUNCT
cblr-3003	262	1	for	for	ADP
cblr-3003	262	2	example	example	NOUN
cblr-3003	262	3	,	,	PUNCT
cblr-3003	262	4	the	the	DET
cblr-3003	262	5	depressed	depressed	ADJ
cblr-3003	262	6	state	state	NOUN
cblr-3003	262	7	of	of	ADP
cblr-3003	262	8	the	the	DET
cblr-3003	262	9	manufactured	manufacture	VERB
cblr-3003	262	10	housing	housing	NOUN
cblr-3003	262	11	industry	industry	NOUN
cblr-3003	262	12	arguably	arguably	ADV
cblr-3003	262	13	contributed	contribute	VERB
cblr-3003	262	14	to	to	ADP
cblr-3003	262	15	the	the	DET
cblr-3003	262	16	thin	thin	ADJ
cblr-3003	262	17	market	market	NOUN
cblr-3003	262	18	for	for	ADP
cblr-3003	262	19	non	non	ADJ
cblr-3003	262	20	-	-	ADJ
cblr-3003	262	21	distressed	distressed	ADJ
cblr-3003	262	22	clayton	clayton	PROPN
cblr-3003	262	23	homes	homes	PROPN
cblr-3003	262	24	inc	inc	PROPN
cblr-3003	262	25	.	.	PROPN
cblr-3003	262	26	,	,	PUNCT
cblr-3003	262	27	which	which	PRON
cblr-3003	262	28	was	be	AUX
cblr-3003	262	29	ultimately	ultimately	ADV
cblr-3003	262	30	acquired	acquire	VERB
cblr-3003	262	31	by	by	ADP
cblr-3003	262	32	sole	sole	ADJ
cblr-3003	262	33	bidder	bidder	NOUN
cblr-3003	262	34	berkshire	berkshire	NOUN
cblr-3003	262	35	hathaway	hathaway	PROPN
cblr-3003	262	36	as	as	ADP
cblr-3003	262	37	a	a	DET
cblr-3003	262	38	financial	financial	ADJ
cblr-3003	262	39	investment	investment	NOUN
cblr-3003	262	40	.	.	PUNCT
cblr-3003	263	1	see	see	VERB
cblr-3003	263	2	berkshire	berkshire	PROPN
cblr-3003	263	3	bid	bid	NOUN
cblr-3003	263	4	for	for	ADP
cblr-3003	263	5	clayton	clayton	PROPN
cblr-3003	263	6	homes	home	NOUN
cblr-3003	263	7	is	be	AUX
cblr-3003	263	8	backed	back	VERB
cblr-3003	263	9	,	,	PUNCT
cblr-3003	263	10	n.y	n.y	PROPN
cblr-3003	263	11	.	.	PROPN
cblr-3003	263	12	times	times	PROPN
cblr-3003	263	13	,	,	PUNCT
cblr-3003	263	14	jul	jul	PROPN
cblr-3003	263	15	.	.	PROPN
cblr-3003	263	16	8	8	NUM
cblr-3003	263	17	,	,	PUNCT
cblr-3003	263	18	2003	2003	NUM
cblr-3003	263	19	,	,	PUNCT
cblr-3003	263	20	at	at	ADP
cblr-3003	263	21	c4	c4	NOUN
cblr-3003	263	22	.	.	PUNCT
cblr-3003	264	1	columbia	columbia	PROPN
cblr-3003	264	2	business	business	PROPN
cblr-3003	264	3	la	la	PROPN
cblr-3003	264	4	w	w	PROPN
cblr-3003	264	5	review	review	NOUN
cblr-3003	264	6	[	[	X
cblr-3003	264	7	vol	vol	NOUN
cblr-3003	264	8	.	.	PUNCT
cblr-3003	264	9	2005	2005	NUM
cblr-3003	264	10	valuation	valuation	NOUN
cblr-3003	264	11	uncertainty	uncertainty	NOUN
cblr-3003	264	12	among	among	ADP
cblr-3003	264	13	dispersed	disperse	VERB
cblr-3003	264	14	junior	junior	ADJ
cblr-3003	264	15	creditors	creditor	NOUN
cblr-3003	264	16	who	who	PRON
cblr-3003	264	17	would	would	AUX
cblr-3003	264	18	otherwise	otherwise	ADV
cblr-3003	264	19	seek	seek	VERB
cblr-3003	264	20	to	to	PART
cblr-3003	264	21	"	"	PUNCT
cblr-3003	264	22	purchase	purchase	VERB
cblr-3003	264	23	"	"	PUNCT
cblr-3003	264	24	the	the	DET
cblr-3003	264	25	debtor	debtor	NOUN
cblr-3003	264	26	from	from	ADP
cblr-3003	264	27	senior	senior	ADJ
cblr-3003	264	28	claimants	claimant	NOUN
cblr-3003	264	29	that	that	PRON
cblr-3003	264	30	allegedly	allegedly	ADV
cblr-3003	264	31	undervalue	undervalue	VERB
cblr-3003	264	32	its	its	PRON
cblr-3003	264	33	business,59	business,59	NOUN
cblr-3003	264	34	or	or	CCONJ
cblr-3003	264	35	simply	simply	ADV
cblr-3003	264	36	the	the	DET
cblr-3003	264	37	debtor	debtor	NOUN
cblr-3003	264	38	's	's	PART
cblr-3003	264	39	small	small	ADJ
cblr-3003	264	40	size	size	NOUN
cblr-3003	264	41	and	and	CCONJ
cblr-3003	264	42	inability	inability	NOUN
cblr-3003	264	43	to	to	PART
cblr-3003	264	44	attract	attract	VERB
cblr-3003	264	45	significant	significant	ADJ
cblr-3003	264	46	interest	interest	NOUN
cblr-3003	264	47	from	from	ADP
cblr-3003	264	48	bidders	bidder	NOUN
cblr-3003	264	49	,	,	PUNCT
cblr-3003	264	50	as	as	SCONJ
cblr-3003	264	51	in	in	ADP
cblr-3003	264	52	certain	certain	ADJ
cblr-3003	264	53	"	"	PUNCT
cblr-3003	264	54	new	new	ADJ
cblr-3003	264	55	value	value	NOUN
cblr-3003	264	56	"	"	PUNCT
cblr-3003	264	57	cases.6	cases.6	ADJ
cblr-3003	264	58	"	"	PUNCT
cblr-3003	264	59	strategic	strategic	ADJ
cblr-3003	264	60	behavior	behavior	NOUN
cblr-3003	264	61	poses	pose	VERB
cblr-3003	264	62	a	a	DET
cblr-3003	264	63	special	special	ADJ
cblr-3003	264	64	threat	threat	NOUN
cblr-3003	264	65	in	in	ADP
cblr-3003	264	66	thin	thin	ADJ
cblr-3003	264	67	markets	market	NOUN
cblr-3003	264	68	so	so	SCONJ
cblr-3003	264	69	courts	court	NOUN
cblr-3003	264	70	must	must	AUX
cblr-3003	264	71	also	also	ADV
cblr-3003	264	72	beware	beware	VERB
cblr-3003	264	73	of	of	ADP
cblr-3003	264	74	bids	bid	NOUN
cblr-3003	264	75	by	by	ADP
cblr-3003	264	76	parties	party	NOUN
cblr-3003	264	77	with	with	ADP
cblr-3003	264	78	incentives	incentive	NOUN
cblr-3003	264	79	to	to	ADP
cblr-3003	264	80	underbid.6	underbid.6	PROPN
cblr-3003	264	81	adelphia	adelphia	PROPN
cblr-3003	264	82	communications	communication	NOUN
cblr-3003	264	83	'	'	PART
cblr-3003	264	84	ongoing	ongoing	ADJ
cblr-3003	264	85	chapter	chapter	NOUN
cblr-3003	264	86	11	11	NUM
cblr-3003	264	87	auction	auction	NOUN
cblr-3003	264	88	process	process	NOUN
cblr-3003	264	89	demonstrates	demonstrate	VERB
cblr-3003	264	90	how	how	SCONJ
cblr-3003	264	91	a	a	DET
cblr-3003	264	92	thin	thin	ADJ
cblr-3003	264	93	market	market	NOUN
cblr-3003	264	94	can	can	AUX
cblr-3003	264	95	arise	arise	VERB
cblr-3003	264	96	.	.	PUNCT
cblr-3003	265	1	adelphia	adelphia	PROPN
cblr-3003	265	2	considered	consider	VERB
cblr-3003	265	3	selling	sell	VERB
cblr-3003	265	4	its	its	PRON
cblr-3003	265	5	assets	asset	NOUN
cblr-3003	265	6	in	in	ADP
cblr-3003	265	7	seven	seven	NUM
cblr-3003	265	8	separate	separate	ADJ
cblr-3003	265	9	regional	regional	ADJ
cblr-3003	265	10	clusters	cluster	NOUN
cblr-3003	265	11	,	,	PUNCT
cblr-3003	265	12	but	but	CCONJ
cblr-3003	265	13	indicated	indicate	VERB
cblr-3003	265	14	that	that	SCONJ
cblr-3003	265	15	it	it	PRON
cblr-3003	265	16	would	would	AUX
cblr-3003	265	17	entertain	entertain	VERB
cblr-3003	265	18	bids	bid	NOUN
cblr-3003	265	19	for	for	ADP
cblr-3003	265	20	the	the	DET
cblr-3003	265	21	entire	entire	ADJ
cblr-3003	265	22	company	company	NOUN
cblr-3003	265	23	as	as	ADP
cblr-3003	265	24	well.62	well.62	NOUN
cblr-3003	265	25	at	at	ADP
cblr-3003	265	26	one	one	NUM
cblr-3003	265	27	point	point	NOUN
cblr-3003	265	28	,	,	PUNCT
cblr-3003	265	29	adelphia	adelphia	PROPN
cblr-3003	265	30	's	's	PART
cblr-3003	265	31	board	board	NOUN
cblr-3003	265	32	considered	consider	VERB
cblr-3003	265	33	blocking	block	VERB
cblr-3003	265	34	a	a	DET
cblr-3003	265	35	joint	joint	ADJ
cblr-3003	265	36	bid	bid	NOUN
cblr-3003	265	37	for	for	ADP
cblr-3003	265	38	the	the	DET
cblr-3003	265	39	entire	entire	ADJ
cblr-3003	265	40	company	company	NOUN
cblr-3003	265	41	by	by	ADP
cblr-3003	265	42	time	time	NOUN
cblr-3003	265	43	warner	warner	PROPN
cblr-3003	265	44	and	and	CCONJ
cblr-3003	265	45	comcast	comcast	PROPN
cblr-3003	265	46	corporation	corporation	NOUN
cblr-3003	265	47	on	on	ADP
cblr-3003	265	48	the	the	DET
cblr-3003	265	49	grounds	ground	NOUN
cblr-3003	265	50	that	that	SCONJ
cblr-3003	265	51	it	it	PRON
cblr-3003	265	52	would	would	AUX
cblr-3003	265	53	reduce	reduce	VERB
cblr-3003	265	54	competition	competition	NOUN
cblr-3003	265	55	in	in	ADP
cblr-3003	265	56	the	the	DET
cblr-3003	265	57	company	company	NOUN
cblr-3003	265	58	's	's	PART
cblr-3003	265	59	auction	auction	NOUN
cblr-3003	265	60	process	process	NOUN
cblr-3003	265	61	and	and	CCONJ
cblr-3003	265	62	allow	allow	VERB
cblr-3003	265	63	the	the	DET
cblr-3003	265	64	bidders	bidder	NOUN
cblr-3003	265	65	to	to	PART
cblr-3003	265	66	pay	pay	VERB
cblr-3003	265	67	a	a	DET
cblr-3003	265	68	lower	low	ADJ
cblr-3003	265	69	price.63	price.63	NOUN
cblr-3003	265	70	although	although	SCONJ
cblr-3003	265	71	adelphia	adelphia	PROPN
cblr-3003	265	72	ultimately	ultimately	ADV
cblr-3003	265	73	allowed	allow	VERB
cblr-3003	265	74	the	the	DET
cblr-3003	265	75	joint	joint	ADJ
cblr-3003	265	76	bid	bid	NOUN
cblr-3003	265	77	,	,	PUNCT
cblr-3003	265	78	"	"	PUNCT
cblr-3003	265	79	the	the	DET
cblr-3003	265	80	company	company	NOUN
cblr-3003	265	81	also	also	ADV
cblr-3003	265	82	encouraged	encourage	VERB
cblr-3003	265	83	a	a	DET
cblr-3003	265	84	consortium	consortium	NOUN
cblr-3003	265	85	of	of	ADP
cblr-3003	265	86	private	private	ADJ
cblr-3003	265	87	equity	equity	NOUN
cblr-3003	265	88	investors	investor	NOUN
cblr-3003	265	89	to	to	PART
cblr-3003	265	90	submit	submit	VERB
cblr-3003	265	91	a	a	DET
cblr-3003	265	92	competing	compete	VERB
cblr-3003	265	93	bid	bid	NOUN
cblr-3003	265	94	for	for	ADP
cblr-3003	265	95	the	the	DET
cblr-3003	265	96	entire	entire	ADJ
cblr-3003	265	97	company	company	NOUN
cblr-3003	265	98	in	in	ADP
cblr-3003	265	99	order	order	NOUN
cblr-3003	265	100	to	to	PART
cblr-3003	265	101	"	"	PUNCT
cblr-3003	265	102	technically	technically	ADV
cblr-3003	265	103	,	,	PUNCT
cblr-3003	265	104	junior	junior	ADJ
cblr-3003	265	105	creditors	creditor	NOUN
cblr-3003	265	106	arguing	argue	VERB
cblr-3003	265	107	for	for	ADP
cblr-3003	265	108	a	a	DET
cblr-3003	265	109	higher	high	ADJ
cblr-3003	265	110	valuation	valuation	NOUN
cblr-3003	265	111	are	be	AUX
cblr-3003	265	112	always	always	ADV
cblr-3003	265	113	free	free	ADJ
cblr-3003	265	114	to	to	PART
cblr-3003	265	115	"	"	PUNCT
cblr-3003	265	116	purchase	purchase	VERB
cblr-3003	265	117	"	"	PUNCT
cblr-3003	265	118	the	the	DET
cblr-3003	265	119	debtor	debtor	NOUN
cblr-3003	265	120	from	from	ADP
cblr-3003	265	121	senior	senior	ADJ
cblr-3003	265	122	creditors	creditor	NOUN
cblr-3003	265	123	at	at	ADP
cblr-3003	265	124	the	the	DET
cblr-3003	265	125	lower	low	ADJ
cblr-3003	265	126	valuation	valuation	NOUN
cblr-3003	265	127	they	they	PRON
cblr-3003	265	128	propose	propose	VERB
cblr-3003	265	129	and	and	CCONJ
cblr-3003	265	130	thus	thus	ADV
cblr-3003	265	131	retain	retain	VERB
cblr-3003	265	132	for	for	ADP
cblr-3003	265	133	themselves	themselves	PRON
cblr-3003	265	134	any	any	DET
cblr-3003	265	135	excess	excess	ADJ
cblr-3003	265	136	value	value	NOUN
cblr-3003	265	137	.	.	PUNCT
cblr-3003	266	1	practical	practical	ADJ
cblr-3003	266	2	collective	collective	ADJ
cblr-3003	266	3	action	action	NOUN
cblr-3003	266	4	and	and	CCONJ
cblr-3003	266	5	illiquidity	illiquidity	NOUN
cblr-3003	266	6	problems	problem	NOUN
cblr-3003	266	7	may	may	AUX
cblr-3003	266	8	prevent	prevent	VERB
cblr-3003	266	9	such	such	DET
cblr-3003	266	10	a	a	DET
cblr-3003	266	11	transaction	transaction	NOUN
cblr-3003	266	12	,	,	PUNCT
cblr-3003	266	13	however	however	ADV
cblr-3003	266	14	.	.	PUNCT
cblr-3003	267	1	see	see	VERB
cblr-3003	267	2	baird	baird	PROPN
cblr-3003	267	3	&	&	CCONJ
cblr-3003	267	4	jackson	jackson	PROPN
cblr-3003	267	5	,	,	PUNCT
cblr-3003	267	6	supra	supra	PROPN
cblr-3003	267	7	note	note	PROPN
cblr-3003	267	8	57	57	NUM
cblr-3003	267	9	,	,	PUNCT
cblr-3003	267	10	at	at	ADP
cblr-3003	267	11	763	763	NUM
cblr-3003	267	12	-	-	SYM
cblr-3003	267	13	64	64	NUM
cblr-3003	267	14	.	.	PUNCT
cblr-3003	268	1	this	this	DET
cblr-3003	268	2	possibility	possibility	NOUN
cblr-3003	268	3	will	will	AUX
cblr-3003	268	4	be	be	AUX
cblr-3003	268	5	explored	explore	VERB
cblr-3003	268	6	in	in	ADP
cblr-3003	268	7	greater	great	ADJ
cblr-3003	268	8	detail	detail	NOUN
cblr-3003	268	9	later	later	ADV
cblr-3003	268	10	in	in	ADP
cblr-3003	268	11	this	this	DET
cblr-3003	268	12	note	note	NOUN
cblr-3003	268	13	.	.	PUNCT
cblr-3003	269	1	60	60	NUM
cblr-3003	269	2	see	see	VERB
cblr-3003	269	3	,	,	PUNCT
cblr-3003	269	4	e.g.	e.g.	ADV
cblr-3003	269	5	,	,	PUNCT
cblr-3003	269	6	adler	adler	PROPN
cblr-3003	269	7	,	,	PUNCT
cblr-3003	269	8	supra	supra	PROPN
cblr-3003	269	9	note	note	PROPN
cblr-3003	269	10	11	11	NUM
cblr-3003	269	11	,	,	PUNCT
cblr-3003	269	12	at	at	ADP
cblr-3003	269	13	16	16	NUM
cblr-3003	269	14	(	(	PUNCT
cblr-3003	269	15	arguing	argue	VERB
cblr-3003	269	16	that	that	SCONJ
cblr-3003	269	17	debtors	debtor	NOUN
cblr-3003	269	18	in	in	ADP
cblr-3003	269	19	some	some	DET
cblr-3003	269	20	new	new	ADJ
cblr-3003	269	21	value	value	NOUN
cblr-3003	269	22	cases	case	NOUN
cblr-3003	269	23	may	may	AUX
cblr-3003	269	24	be	be	AUX
cblr-3003	269	25	too	too	ADV
cblr-3003	269	26	small	small	ADJ
cblr-3003	269	27	to	to	PART
cblr-3003	269	28	attract	attract	VERB
cblr-3003	269	29	the	the	DET
cblr-3003	269	30	attention	attention	NOUN
cblr-3003	269	31	of	of	ADP
cblr-3003	269	32	bidders	bidder	NOUN
cblr-3003	269	33	other	other	ADJ
cblr-3003	269	34	than	than	ADP
cblr-3003	269	35	the	the	DET
cblr-3003	269	36	debtor	debtor	NOUN
cblr-3003	269	37	's	's	PART
cblr-3003	269	38	prepetition	prepetition	NOUN
cblr-3003	269	39	investors	investor	NOUN
cblr-3003	269	40	)	)	PUNCT
cblr-3003	269	41	.	.	PUNCT
cblr-3003	270	1	the	the	DET
cblr-3003	270	2	logic	logic	NOUN
cblr-3003	270	3	applies	apply	VERB
cblr-3003	270	4	to	to	ADP
cblr-3003	270	5	both	both	DET
cblr-3003	270	6	small	small	ADJ
cblr-3003	270	7	debtors	debtor	NOUN
cblr-3003	270	8	and	and	CCONJ
cblr-3003	270	9	extremely	extremely	ADV
cblr-3003	270	10	large	large	ADJ
cblr-3003	270	11	debtors	debtor	NOUN
cblr-3003	270	12	in	in	ADP
cblr-3003	270	13	non	non	ADJ
cblr-3003	270	14	-	-	ADJ
cblr-3003	270	15	new	new	ADJ
cblr-3003	270	16	value	value	NOUN
cblr-3003	270	17	cases	case	NOUN
cblr-3003	270	18	as	as	ADV
cblr-3003	270	19	well	well	ADV
cblr-3003	270	20	.	.	PUNCT
cblr-3003	271	1	61	61	NUM
cblr-3003	271	2	7	7	NUM
cblr-3003	271	3	collier	collier	NOUN
cblr-3003	271	4	on	on	ADP
cblr-3003	271	5	bankruptcy	bankruptcy	NOUN
cblr-3003	271	6	,	,	PUNCT
cblr-3003	271	7	supra	supra	PROPN
cblr-3003	271	8	note	note	PROPN
cblr-3003	271	9	21	21	NUM
cblr-3003	271	10	,	,	PUNCT
cblr-3003	271	11	1129.06[2][b	1129.06[2][b	NUM
cblr-3003	271	12	]	]	X
cblr-3003	271	13	(	(	PUNCT
cblr-3003	271	14	discussing	discuss	VERB
cblr-3003	271	15	in	in	ADP
cblr-3003	271	16	re	re	ADP
cblr-3003	271	17	prince	prince	PROPN
cblr-3003	271	18	,	,	PUNCT
cblr-3003	271	19	85	85	NUM
cblr-3003	271	20	f.3d	f.3d	NUM
cblr-3003	271	21	314	314	NUM
cblr-3003	271	22	(	(	PUNCT
cblr-3003	271	23	7th	7th	ADJ
cblr-3003	271	24	cir	cir	NOUN
cblr-3003	271	25	.	.	PUNCT
cblr-3003	271	26	1996	1996	NUM
cblr-3003	271	27	)	)	PUNCT
cblr-3003	271	28	,	,	PUNCT
cblr-3003	271	29	in	in	ADP
cblr-3003	271	30	which	which	PRON
cblr-3003	271	31	an	an	DET
cblr-3003	271	32	individual	individual	ADJ
cblr-3003	271	33	debtor	debtor	NOUN
cblr-3003	271	34	sought	seek	VERB
cblr-3003	271	35	to	to	PART
cblr-3003	271	36	repurchase	repurchase	VERB
cblr-3003	271	37	the	the	DET
cblr-3003	271	38	stock	stock	NOUN
cblr-3003	271	39	in	in	ADP
cblr-3003	271	40	his	his	PRON
cblr-3003	271	41	professional	professional	ADJ
cblr-3003	271	42	orthodontics	orthodontic	NOUN
cblr-3003	271	43	practice	practice	NOUN
cblr-3003	271	44	and	and	CCONJ
cblr-3003	271	45	did	do	AUX
cblr-3003	271	46	not	not	PART
cblr-3003	271	47	face	face	VERB
cblr-3003	271	48	any	any	DET
cblr-3003	271	49	competition	competition	NOUN
cblr-3003	271	50	)	)	PUNCT
cblr-3003	271	51	.	.	PUNCT
cblr-3003	272	1	this	this	DET
cblr-3003	272	2	possibility	possibility	NOUN
cblr-3003	272	3	clearly	clearly	ADV
cblr-3003	272	4	concerned	concern	VERB
cblr-3003	272	5	the	the	DET
cblr-3003	272	6	lasalle	lasalle	PROPN
cblr-3003	272	7	court	court	NOUN
cblr-3003	272	8	.	.	PUNCT
cblr-3003	273	1	see	see	VERB
cblr-3003	273	2	supra	supra	PROPN
cblr-3003	273	3	notes	note	VERB
cblr-3003	273	4	38	38	NUM
cblr-3003	273	5	-	-	SYM
cblr-3003	273	6	42	42	NUM
cblr-3003	273	7	and	and	CCONJ
cblr-3003	273	8	accompanying	accompany	VERB
cblr-3003	273	9	text	text	NOUN
cblr-3003	273	10	.	.	PUNCT
cblr-3003	274	1	62	62	NUM
cblr-3003	274	2	see	see	VERB
cblr-3003	274	3	adelphia	adelphia	PROPN
cblr-3003	274	4	wins	win	VERB
cblr-3003	274	5	court	court	NOUN
cblr-3003	274	6	approval	approval	NOUN
cblr-3003	274	7	for	for	ADP
cblr-3003	274	8	auction	auction	NOUN
cblr-3003	274	9	plan	plan	NOUN
cblr-3003	274	10	,	,	PUNCT
cblr-3003	274	11	n.y	n.y	PROPN
cblr-3003	274	12	.	.	PROPN
cblr-3003	274	13	times	times	PROPN
cblr-3003	274	14	,	,	PUNCT
cblr-3003	274	15	oct	oct	PROPN
cblr-3003	274	16	.	.	PROPN
cblr-3003	274	17	23	23	NUM
cblr-3003	274	18	,	,	PUNCT
cblr-3003	274	19	2004	2004	NUM
cblr-3003	274	20	,	,	PUNCT
cblr-3003	274	21	at	at	ADP
cblr-3003	274	22	c4	c4	NOUN
cblr-3003	274	23	.	.	PUNCT
cblr-3003	275	1	6	6	NUM
cblr-3003	275	2	see	see	VERB
cblr-3003	275	3	peter	peter	PROPN
cblr-3003	275	4	grant	grant	PROPN
cblr-3003	275	5	,	,	PUNCT
cblr-3003	275	6	adelphia	adelphia	PROPN
cblr-3003	275	7	may	may	AUX
cblr-3003	275	8	not	not	PART
cblr-3003	275	9	accept	accept	VERB
cblr-3003	275	10	joint	joint	ADJ
cblr-3003	275	11	bid	bid	NOUN
cblr-3003	275	12	for	for	ADP
cblr-3003	275	13	the	the	DET
cblr-3003	275	14	company	company	NOUN
cblr-3003	275	15	,	,	PUNCT
cblr-3003	275	16	wall	wall	PROPN
cblr-3003	275	17	st	st	PROPN
cblr-3003	275	18	.	.	PROPN
cblr-3003	275	19	j.	j.	PROPN
cblr-3003	275	20	,	,	PUNCT
cblr-3003	275	21	oct	oct	PROPN
cblr-3003	275	22	.	.	PROPN
cblr-3003	275	23	6	6	NUM
cblr-3003	275	24	,	,	PUNCT
cblr-3003	275	25	2004	2004	NUM
cblr-3003	275	26	,	,	PUNCT
cblr-3003	275	27	at	at	ADP
cblr-3003	275	28	b2	b2	NOUN
cblr-3003	275	29	.	.	PUNCT
cblr-3003	275	30	'	'	PUNCT
cblr-3003	276	1	see	see	VERB
cblr-3003	276	2	dennis	dennis	PROPN
cblr-3003	276	3	k.	k.	PROPN
cblr-3003	276	4	berman	berman	PROPN
cblr-3003	276	5	,	,	PUNCT
cblr-3003	276	6	adelphia	adelphia	PROPN
cblr-3003	276	7	clears	clear	VERB
cblr-3003	276	8	way	way	NOUN
cblr-3003	276	9	to	to	PART
cblr-3003	276	10	joint	joint	ADJ
cblr-3003	276	11	bid	bid	NOUN
cblr-3003	276	12	for	for	ADP
cblr-3003	276	13	assets	asset	NOUN
cblr-3003	276	14	,	,	PUNCT
cblr-3003	276	15	wall	wall	PROPN
cblr-3003	276	16	st	st	PROPN
cblr-3003	276	17	.	.	PROPN
cblr-3003	276	18	j.	j.	PROPN
cblr-3003	276	19	,	,	PUNCT
cblr-3003	276	20	oct	oct	PROPN
cblr-3003	276	21	.	.	PROPN
cblr-3003	276	22	26	26	NUM
cblr-3003	276	23	,	,	PUNCT
cblr-3003	276	24	2004	2004	NUM
cblr-3003	276	25	,	,	PUNCT
cblr-3003	276	26	at	at	ADP
cblr-3003	276	27	c5	c5	PROPN
cblr-3003	276	28	.	.	PUNCT
cblr-3003	277	1	no	no	INTJ
cblr-3003	277	2	.	.	PUNCT
cblr-3003	278	1	2:403	2:403	NOUN
cblr-3003	278	2	]	]	PUNCT
cblr-3003	278	3	create	create	VERB
cblr-3003	278	4	a	a	DET
cblr-3003	278	5	more	more	ADV
cblr-3003	278	6	competitive	competitive	ADJ
cblr-3003	278	7	auction	auction	NOUN
cblr-3003	278	8	.	.	PUNCT
cblr-3003	279	1	5	5	NUM
cblr-3003	279	2	in	in	ADP
cblr-3003	279	3	this	this	DET
cblr-3003	279	4	case	case	NOUN
cblr-3003	279	5	,	,	PUNCT
cblr-3003	279	6	the	the	DET
cblr-3003	279	7	debtor	debtor	NOUN
cblr-3003	279	8	's	's	PART
cblr-3003	279	9	large	large	ADJ
cblr-3003	279	10	size	size	NOUN
cblr-3003	279	11	contributed	contribute	VERB
cblr-3003	279	12	to	to	ADP
cblr-3003	279	13	the	the	DET
cblr-3003	279	14	thin	thin	ADJ
cblr-3003	279	15	market	market	NOUN
cblr-3003	279	16	.	.	PUNCT
cblr-3003	280	1	in	in	ADP
cblr-3003	280	2	in	in	ADP
cblr-3003	280	3	re	re	PROPN
cblr-3003	280	4	pullman	pullman	ADJ
cblr-3003	280	5	construction	construction	NOUN
cblr-3003	280	6	industries	industry	NOUN
cblr-3003	280	7	,	,	PUNCT
cblr-3003	280	8	the	the	DET
cblr-3003	280	9	court	court	NOUN
cblr-3003	280	10	lamented	lament	VERB
cblr-3003	280	11	that	that	SCONJ
cblr-3003	280	12	"	"	PUNCT
cblr-3003	280	13	all	all	DET
cblr-3003	280	14	valuations	valuation	NOUN
cblr-3003	280	15	of	of	ADP
cblr-3003	280	16	going	go	VERB
cblr-3003	280	17	business	business	NOUN
cblr-3003	280	18	value	value	NOUN
cblr-3003	280	19	are	be	AUX
cblr-3003	280	20	only	only	ADV
cblr-3003	280	21	educated	educate	VERB
cblr-3003	280	22	estimates	estimate	NOUN
cblr-3003	280	23	in	in	ADP
cblr-3003	280	24	the	the	DET
cblr-3003	280	25	absence	absence	NOUN
cblr-3003	280	26	of	of	ADP
cblr-3003	280	27	one	one	NUM
cblr-3003	280	28	or	or	CCONJ
cblr-3003	280	29	more	more	ADJ
cblr-3003	280	30	buyers	buyer	NOUN
cblr-3003	280	31	ready	ready	ADJ
cblr-3003	280	32	,	,	PUNCT
cblr-3003	280	33	willing	willing	ADJ
cblr-3003	280	34	and	and	CCONJ
cblr-3003	280	35	able	able	ADJ
cblr-3003	280	36	to	to	PART
cblr-3003	280	37	purchase	purchase	VERB
cblr-3003	280	38	the	the	DET
cblr-3003	280	39	business	business	NOUN
cblr-3003	280	40	.	.	PUNCT
cblr-3003	280	41	"	"	PUNCT
cblr-3003	281	1	in	in	ADP
cblr-3003	281	2	that	that	DET
cblr-3003	281	3	case	case	NOUN
cblr-3003	281	4	,	,	PUNCT
cblr-3003	281	5	the	the	DET
cblr-3003	281	6	privately	privately	ADV
cblr-3003	281	7	-	-	PUNCT
cblr-3003	281	8	held	hold	VERB
cblr-3003	281	9	debtor	debtor	NOUN
cblr-3003	281	10	had	have	AUX
cblr-3003	281	11	been	be	AUX
cblr-3003	281	12	in	in	ADP
cblr-3003	281	13	bankruptcy	bankruptcy	NOUN
cblr-3003	281	14	for	for	ADP
cblr-3003	281	15	two	two	NUM
cblr-3003	281	16	years	year	NOUN
cblr-3003	281	17	,	,	PUNCT
cblr-3003	281	18	but	but	CCONJ
cblr-3003	281	19	no	no	DET
cblr-3003	281	20	potential	potential	ADJ
cblr-3003	281	21	buyer	buyer	NOUN
cblr-3003	281	22	had	have	AUX
cblr-3003	281	23	come	come	VERB
cblr-3003	281	24	forward	forward	ADV
cblr-3003	281	25	.	.	PUNCT
cblr-3003	282	1	the	the	DET
cblr-3003	282	2	court	court	NOUN
cblr-3003	282	3	concluded	conclude	VERB
cblr-3003	282	4	that	that	SCONJ
cblr-3003	282	5	the	the	DET
cblr-3003	282	6	debtor	debtor	NOUN
cblr-3003	282	7	's	's	PART
cblr-3003	282	8	closely	closely	ADV
cblr-3003	282	9	-	-	PUNCT
cblr-3003	282	10	held	hold	VERB
cblr-3003	282	11	status	status	NOUN
cblr-3003	282	12	and	and	CCONJ
cblr-3003	282	13	the	the	DET
cblr-3003	282	14	"	"	PUNCT
cblr-3003	282	15	inherent	inherent	ADJ
cblr-3003	282	16	uncertainties	uncertainty	NOUN
cblr-3003	282	17	of	of	ADP
cblr-3003	282	18	future	future	ADJ
cblr-3003	282	19	business	business	NOUN
cblr-3003	282	20	in	in	ADP
cblr-3003	282	21	the	the	DET
cblr-3003	282	22	construction	construction	NOUN
cblr-3003	282	23	industry	industry	NOUN
cblr-3003	282	24	"	"	PUNCT
cblr-3003	282	25	had	have	AUX
cblr-3003	282	26	precluded	preclude	VERB
cblr-3003	282	27	any	any	DET
cblr-3003	282	28	bids	bid	NOUN
cblr-3003	282	29	for	for	ADP
cblr-3003	282	30	the	the	DET
cblr-3003	282	31	debtor.67	debtor.67	ADJ
cblr-3003	282	32	implied	imply	VERB
cblr-3003	282	33	valuations	valuation	NOUN
cblr-3003	282	34	based	base	VERB
cblr-3003	282	35	on	on	ADP
cblr-3003	282	36	the	the	DET
cblr-3003	282	37	debtor	debtor	NOUN
cblr-3003	282	38	's	's	PART
cblr-3003	282	39	publicly	publicly	ADV
cblr-3003	282	40	traded	trade	VERB
cblr-3003	282	41	debt	debt	NOUN
cblr-3003	282	42	and	and	CCONJ
cblr-3003	282	43	equity	equity	NOUN
cblr-3003	282	44	securities	security	NOUN
cblr-3003	282	45	"	"	PUNCT
cblr-3003	282	46	can	can	AUX
cblr-3003	282	47	also	also	ADV
cblr-3003	282	48	be	be	AUX
cblr-3003	282	49	problematic	problematic	ADJ
cblr-3003	282	50	.	.	PUNCT
cblr-3003	283	1	the	the	DET
cblr-3003	283	2	trading	trading	NOUN
cblr-3003	283	3	value	value	NOUN
cblr-3003	283	4	of	of	ADP
cblr-3003	283	5	these	these	DET
cblr-3003	283	6	securities	security	NOUN
cblr-3003	283	7	may	may	AUX
cblr-3003	283	8	fail	fail	VERB
cblr-3003	283	9	to	to	PART
cblr-3003	283	10	reflect	reflect	VERB
cblr-3003	283	11	the	the	DET
cblr-3003	283	12	company	company	NOUN
cblr-3003	283	13	's	's	PART
cblr-3003	283	14	actual	actual	ADJ
cblr-3003	283	15	market	market	NOUN
cblr-3003	283	16	value	value	NOUN
cblr-3003	283	17	either	either	ADV
cblr-3003	283	18	because	because	SCONJ
cblr-3003	283	19	the	the	DET
cblr-3003	283	20	securities	security	NOUN
cblr-3003	283	21	are	be	AUX
cblr-3003	283	22	traded	trade	VERB
cblr-3003	283	23	infrequently,69	infrequently,69	VERB
cblr-3003	283	24	or	or	CCONJ
cblr-3003	283	25	because	because	SCONJ
cblr-3003	283	26	investors	investor	NOUN
cblr-3003	283	27	have	have	AUX
cblr-3003	283	28	made	make	VERB
cblr-3003	283	29	unwise	unwise	ADJ
cblr-3003	283	30	investment	investment	NOUN
cblr-3003	283	31	decisions	decision	NOUN
cblr-3003	283	32	.	.	PUNCT
cblr-3003	284	1	for	for	ADP
cblr-3003	284	2	example	example	NOUN
cblr-3003	284	3	,	,	PUNCT
cblr-3003	284	4	in	in	ADP
cblr-3003	284	5	in	in	ADP
cblr-3003	284	6	re	re	PROPN
cblr-3003	284	7	kasper	kasper	PROPN
cblr-3003	284	8	a.s.l	a.s.l	PROPN
cblr-3003	284	9	.	.	PUNCT
cblr-3003	284	10	,	,	PUNCT
cblr-3003	284	11	the	the	DET
cblr-3003	284	12	company	company	NOUN
cblr-3003	284	13	's	's	PART
cblr-3003	284	14	prepetition	prepetition	NOUN
cblr-3003	284	15	equity	equity	NOUN
cblr-3003	284	16	holders	holder	NOUN
cblr-3003	284	17	sought	seek	VERB
cblr-3003	284	18	approval	approval	NOUN
cblr-3003	284	19	to	to	PART
cblr-3003	284	20	form	form	VERB
cblr-3003	284	21	an	an	DET
cblr-3003	284	22	official	official	ADJ
cblr-3003	284	23	equity	equity	NOUN
cblr-3003	284	24	committee	committee	NOUN
cblr-3003	284	25	on	on	ADP
cblr-3003	284	26	the	the	DET
cblr-3003	284	27	grounds	ground	NOUN
cblr-3003	284	28	that	that	SCONJ
cblr-3003	284	29	the	the	DET
cblr-3003	284	30	debtor	debtor	NOUN
cblr-3003	284	31	's	's	PART
cblr-3003	284	32	valuation	valuation	NOUN
cblr-3003	284	33	was	be	AUX
cblr-3003	284	34	arguably	arguably	ADV
cblr-3003	284	35	sufficient	sufficient	ADJ
cblr-3003	284	36	to	to	PART
cblr-3003	284	37	provide	provide	VERB
cblr-3003	284	38	see	see	PROPN
cblr-3003	284	39	andrew	andrew	PROPN
cblr-3003	284	40	ross	ross	PROPN
cblr-3003	284	41	sorkin	sorkin	PROPN
cblr-3003	284	42	,	,	PUNCT
cblr-3003	284	43	equity	equity	NOUN
cblr-3003	284	44	firms	firm	NOUN
cblr-3003	284	45	said	say	VERB
cblr-3003	284	46	to	to	PART
cblr-3003	284	47	explore	explore	VERB
cblr-3003	284	48	a	a	DET
cblr-3003	284	49	giant	giant	ADJ
cblr-3003	284	50	offer	offer	NOUN
cblr-3003	284	51	for	for	ADP
cblr-3003	284	52	adelphia	adelphia	PROPN
cblr-3003	284	53	,	,	PUNCT
cblr-3003	284	54	n.y	n.y	PROPN
cblr-3003	284	55	.	.	PROPN
cblr-3003	284	56	times	times	PROPN
cblr-3003	284	57	,	,	PUNCT
cblr-3003	284	58	nov	nov	PROPN
cblr-3003	284	59	.	.	PROPN
cblr-3003	284	60	12	12	NUM
cblr-3003	284	61	,	,	PUNCT
cblr-3003	284	62	2004	2004	NUM
cblr-3003	284	63	,	,	PUNCT
cblr-3003	284	64	at	at	ADP
cblr-3003	284	65	c1	c1	PROPN
cblr-3003	284	66	(	(	PUNCT
cblr-3003	284	67	noting	note	VERB
cblr-3003	284	68	adelphia	adelphia	PROPN
cblr-3003	284	69	's	's	PART
cblr-3003	284	70	encouragement	encouragement	NOUN
cblr-3003	284	71	of	of	ADP
cblr-3003	284	72	a	a	DET
cblr-3003	284	73	competing	compete	VERB
cblr-3003	284	74	bid	bid	NOUN
cblr-3003	284	75	)	)	PUNCT
cblr-3003	284	76	;	;	PUNCT
cblr-3003	284	77	james	james	PROPN
cblr-3003	284	78	politi	politi	PROPN
cblr-3003	284	79	,	,	PUNCT
cblr-3003	284	80	kkr	kkr	PROPN
cblr-3003	284	81	and	and	CCONJ
cblr-3003	284	82	providence	providence	NOUN
cblr-3003	284	83	plan	plan	NOUN
cblr-3003	284	84	to	to	PART
cblr-3003	284	85	mount	mount	VERB
cblr-3003	284	86	joint	joint	ADJ
cblr-3003	284	87	bid	bid	NOUN
cblr-3003	284	88	for	for	ADP
cblr-3003	284	89	adelphia	adelphia	PROPN
cblr-3003	284	90	,	,	PUNCT
cblr-3003	284	91	fin	fin	PROPN
cblr-3003	284	92	.	.	PUNCT
cblr-3003	285	1	times	times	PROPN
cblr-3003	285	2	(	(	PUNCT
cblr-3003	285	3	london	london	PROPN
cblr-3003	285	4	)	)	PUNCT
cblr-3003	285	5	,	,	PUNCT
cblr-3003	285	6	jan	jan	PROPN
cblr-3003	285	7	.	.	PROPN
cblr-3003	285	8	31	31	NUM
cblr-3003	285	9	,	,	PUNCT
cblr-3003	285	10	2005	2005	NUM
cblr-3003	285	11	,	,	PUNCT
cblr-3003	285	12	at	at	ADP
cblr-3003	285	13	17	17	NUM
cblr-3003	285	14	(	(	PUNCT
cblr-3003	285	15	announcing	announce	VERB
cblr-3003	285	16	a	a	DET
cblr-3003	285	17	probable	probable	ADJ
cblr-3003	285	18	competing	compete	VERB
cblr-3003	285	19	bid	bid	NOUN
cblr-3003	285	20	)	)	PUNCT
cblr-3003	285	21	.	.	PUNCT
cblr-3003	286	1	107	107	NUM
cblr-3003	286	2	b.r	b.r	PROPN
cblr-3003	286	3	.	.	PROPN
cblr-3003	286	4	909	909	NUM
cblr-3003	286	5	,	,	PUNCT
cblr-3003	286	6	932	932	NUM
cblr-3003	286	7	(	(	PUNCT
cblr-3003	286	8	bankr	bankr	PROPN
cblr-3003	286	9	.	.	PUNCT
cblr-3003	287	1	n.d	n.d	PROPN
cblr-3003	287	2	.	.	PROPN
cblr-3003	287	3	ill	ill	PROPN
cblr-3003	287	4	.	.	PROPN
cblr-3003	287	5	1989	1989	NUM
cblr-3003	287	6	)	)	PUNCT
cblr-3003	287	7	.	.	PUNCT
cblr-3003	288	1	67	67	NUM
cblr-3003	289	1	i	i	PRON
cblr-3003	289	2	d.	d.	PROPN
cblr-3003	289	3	'	'	PUNCT
cblr-3003	289	4	see	see	VERB
cblr-3003	289	5	rasmussen	rasmussen	PROPN
cblr-3003	289	6	&	&	CCONJ
cblr-3003	289	7	skeel	skeel	PROPN
cblr-3003	289	8	,	,	PUNCT
cblr-3003	289	9	supra	supra	PROPN
cblr-3003	289	10	note	note	NOUN
cblr-3003	289	11	50	50	NUM
cblr-3003	289	12	,	,	PUNCT
cblr-3003	289	13	at	at	ADP
cblr-3003	289	14	101	101	NUM
cblr-3003	289	15	(	(	PUNCT
cblr-3003	289	16	arguing	argue	VERB
cblr-3003	289	17	that	that	SCONJ
cblr-3003	289	18	"	"	PUNCT
cblr-3003	289	19	[	[	X
cblr-3003	289	20	aictive	aictive	ADJ
cblr-3003	289	21	claims	claim	NOUN
cblr-3003	289	22	trading	trading	NOUN
cblr-3003	289	23	also	also	ADV
cblr-3003	289	24	provides	provide	VERB
cblr-3003	289	25	a	a	DET
cblr-3003	289	26	market	market	NOUN
cblr-3003	289	27	assessment	assessment	NOUN
cblr-3003	289	28	of	of	ADP
cblr-3003	289	29	the	the	DET
cblr-3003	289	30	value	value	NOUN
cblr-3003	289	31	of	of	ADP
cblr-3003	289	32	a	a	DET
cblr-3003	289	33	debtor	debtor	NOUN
cblr-3003	289	34	"	"	PUNCT
cblr-3003	289	35	)	)	PUNCT
cblr-3003	289	36	.	.	PUNCT
cblr-3003	290	1	for	for	ADP
cblr-3003	290	2	a	a	DET
cblr-3003	290	3	general	general	ADJ
cblr-3003	290	4	discussion	discussion	NOUN
cblr-3003	290	5	of	of	ADP
cblr-3003	290	6	claims	claim	NOUN
cblr-3003	290	7	trading	trading	NOUN
cblr-3003	290	8	in	in	ADP
cblr-3003	290	9	distressed	distressed	ADJ
cblr-3003	290	10	entities	entity	NOUN
cblr-3003	290	11	,	,	PUNCT
cblr-3003	290	12	see	see	VERB
cblr-3003	290	13	chaim	chaim	PROPN
cblr-3003	290	14	j.	j.	PROPN
cblr-3003	290	15	fortgang	fortgang	PROPN
cblr-3003	290	16	&	&	CCONJ
cblr-3003	290	17	thomas	thomas	PROPN
cblr-3003	290	18	moers	moers	PROPN
cblr-3003	290	19	mayer	mayer	PROPN
cblr-3003	290	20	,	,	PUNCT
cblr-3003	290	21	trading	trading	NOUN
cblr-3003	290	22	claims	claim	NOUN
cblr-3003	290	23	and	and	CCONJ
cblr-3003	290	24	taking	take	VERB
cblr-3003	290	25	control	control	NOUN
cblr-3003	290	26	of	of	ADP
cblr-3003	290	27	corporations	corporation	NOUN
cblr-3003	290	28	in	in	ADP
cblr-3003	290	29	chapter	chapter	NOUN
cblr-3003	290	30	11	11	NUM
cblr-3003	290	31	,	,	PUNCT
cblr-3003	290	32	12	12	NUM
cblr-3003	290	33	cardozo	cardozo	PROPN
cblr-3003	290	34	l.	l.	PROPN
cblr-3003	290	35	rev	rev	PROPN
cblr-3003	290	36	.	.	PROPN
cblr-3003	290	37	1	1	NUM
cblr-3003	290	38	(	(	PUNCT
cblr-3003	290	39	1990	1990	NUM
cblr-3003	290	40	)	)	PUNCT
cblr-3003	290	41	.	.	PUNCT
cblr-3003	291	1	69	69	NUM
cblr-3003	291	2	see	see	VERB
cblr-3003	291	3	,	,	PUNCT
cblr-3003	291	4	e.g.	e.g.	ADV
cblr-3003	291	5	,	,	PUNCT
cblr-3003	291	6	in	in	ADP
cblr-3003	291	7	re	re	PROPN
cblr-3003	291	8	n.y	n.y	PROPN
cblr-3003	291	9	.	.	PROPN
cblr-3003	291	10	,	,	PUNCT
cblr-3003	291	11	new	new	PROPN
cblr-3003	291	12	haven	haven	PROPN
cblr-3003	291	13	&	&	CCONJ
cblr-3003	291	14	hartford	hartford	PROPN
cblr-3003	291	15	r.r	r.r	PROPN
cblr-3003	291	16	.	.	PROPN
cblr-3003	291	17	,	,	PUNCT
cblr-3003	291	18	4	4	NUM
cblr-3003	291	19	b.r	b.r	PROPN
cblr-3003	291	20	.	.	PROPN
cblr-3003	291	21	758	758	NUM
cblr-3003	291	22	,	,	PUNCT
cblr-3003	291	23	791	791	NUM
cblr-3003	291	24	(	(	PUNCT
cblr-3003	291	25	d.	d.	PROPN
cblr-3003	291	26	conn	conn	PROPN
cblr-3003	291	27	.	.	PROPN
cblr-3003	291	28	1980	1980	NUM
cblr-3003	291	29	)	)	PUNCT
cblr-3003	291	30	(	(	PUNCT
cblr-3003	291	31	"	"	PUNCT
cblr-3003	291	32	if	if	SCONJ
cblr-3003	291	33	the	the	DET
cblr-3003	291	34	investing	investing	NOUN
cblr-3003	291	35	public	public	NOUN
cblr-3003	291	36	is	be	AUX
cblr-3003	291	37	well	well	ADV
cblr-3003	291	38	informed	inform	VERB
cblr-3003	291	39	,	,	PUNCT
cblr-3003	291	40	and	and	CCONJ
cblr-3003	291	41	the	the	DET
cblr-3003	291	42	securities	security	NOUN
cblr-3003	291	43	are	be	AUX
cblr-3003	291	44	seasoned	season	VERB
cblr-3003	291	45	and	and	CCONJ
cblr-3003	291	46	trading	trading	NOUN
cblr-3003	291	47	actively	actively	ADV
cblr-3003	291	48	in	in	ADP
cblr-3003	291	49	a	a	DET
cblr-3003	291	50	stable	stable	ADJ
cblr-3003	291	51	market	market	NOUN
cblr-3003	291	52	,	,	PUNCT
cblr-3003	291	53	it	it	PRON
cblr-3003	291	54	seems	seem	VERB
cblr-3003	291	55	apparent	apparent	ADJ
cblr-3003	291	56	that	that	SCONJ
cblr-3003	291	57	market	market	NOUN
cblr-3003	291	58	price	price	NOUN
cblr-3003	291	59	should	should	AUX
cblr-3003	291	60	approximate	approximate	VERB
cblr-3003	291	61	the	the	DET
cblr-3003	291	62	intrinsic	intrinsic	ADJ
cblr-3003	291	63	value	value	NOUN
cblr-3003	291	64	of	of	ADP
cblr-3003	291	65	the	the	DET
cblr-3003	291	66	securities	security	NOUN
cblr-3003	291	67	.	.	PUNCT
cblr-3003	291	68	"	"	PUNCT
cblr-3003	291	69	)	)	PUNCT
cblr-3003	291	70	.	.	PUNCT
cblr-3003	292	1	columbia	columbia	PROPN
cblr-3003	292	2	business	business	PROPN
cblr-3003	292	3	la	la	PROPN
cblr-3003	292	4	w	w	PROPN
cblr-3003	292	5	review	review	NOUN
cblr-3003	292	6	[	[	X
cblr-3003	292	7	vol	vol	NOUN
cblr-3003	292	8	.	.	PUNCT
cblr-3003	292	9	2005	2005	NUM
cblr-3003	292	10	them	they	PRON
cblr-3003	292	11	with	with	ADP
cblr-3003	292	12	a	a	DET
cblr-3003	292	13	recovery	recovery	NOUN
cblr-3003	292	14	.	.	PUNCT
cblr-3003	292	15	"	"	PUNCT
cblr-3003	293	1	their	their	PRON
cblr-3003	293	2	assertion	assertion	NOUN
cblr-3003	293	3	was	be	AUX
cblr-3003	293	4	based	base	VERB
cblr-3003	293	5	on	on	ADP
cblr-3003	293	6	the	the	DET
cblr-3003	293	7	fact	fact	NOUN
cblr-3003	293	8	that	that	SCONJ
cblr-3003	293	9	the	the	DET
cblr-3003	293	10	debtor	debtor	NOUN
cblr-3003	293	11	's	's	PART
cblr-3003	293	12	stock	stock	NOUN
cblr-3003	293	13	was	be	AUX
cblr-3003	293	14	trading	trade	VERB
cblr-3003	293	15	at	at	ADP
cblr-3003	293	16	approximately	approximately	ADV
cblr-3003	293	17	two	two	NUM
cblr-3003	293	18	dollars	dollar	NOUN
cblr-3003	293	19	per	per	ADP
cblr-3003	293	20	share	share	NOUN
cblr-3003	293	21	and	and	CCONJ
cblr-3003	293	22	that	that	SCONJ
cblr-3003	293	23	the	the	DET
cblr-3003	293	24	debtor	debtor	NOUN
cblr-3003	293	25	's	's	PART
cblr-3003	293	26	bonds	bond	NOUN
cblr-3003	293	27	were	be	AUX
cblr-3003	293	28	trading	trade	VERB
cblr-3003	293	29	near	near	ADP
cblr-3003	293	30	par	par	NOUN
cblr-3003	293	31	.	.	PUNCT
cblr-3003	294	1	the	the	DET
cblr-3003	294	2	court	court	NOUN
cblr-3003	294	3	denied	deny	VERB
cblr-3003	294	4	the	the	DET
cblr-3003	294	5	equity	equity	NOUN
cblr-3003	294	6	holders	holder	NOUN
cblr-3003	294	7	'	'	PART
cblr-3003	294	8	request	request	NOUN
cblr-3003	294	9	after	after	SCONJ
cblr-3003	294	10	opponents	opponent	NOUN
cblr-3003	294	11	suggested	suggest	VERB
cblr-3003	294	12	that	that	SCONJ
cblr-3003	294	13	"	"	PUNCT
cblr-3003	294	14	the	the	DET
cblr-3003	294	15	value	value	NOUN
cblr-3003	294	16	of	of	ADP
cblr-3003	294	17	the	the	DET
cblr-3003	294	18	stock	stock	NOUN
cblr-3003	294	19	was	be	AUX
cblr-3003	294	20	not	not	PART
cblr-3003	294	21	reflective	reflective	ADJ
cblr-3003	294	22	of	of	ADP
cblr-3003	294	23	market	market	NOUN
cblr-3003	294	24	value	value	NOUN
cblr-3003	294	25	,	,	PUNCT
cblr-3003	294	26	but	but	CCONJ
cblr-3003	294	27	of	of	ADP
cblr-3003	294	28	foolhardy	foolhardy	ADJ
cblr-3003	294	29	investment	investment	NOUN
cblr-3003	294	30	decisions	decision	NOUN
cblr-3003	294	31	by	by	ADP
cblr-3003	294	32	an	an	DET
cblr-3003	294	33	uninformed	uninformed	ADJ
cblr-3003	294	34	public	public	NOUN
cblr-3003	294	35	.	.	PUNCT
cblr-3003	295	1	"7	"7	INTJ
cblr-3003	296	1	yet	yet	ADV
cblr-3003	296	2	the	the	DET
cblr-3003	296	3	courts	court	NOUN
cblr-3003	296	4	'	'	PART
cblr-3003	296	5	greatest	great	ADJ
cblr-3003	296	6	concern	concern	NOUN
cblr-3003	296	7	appears	appear	VERB
cblr-3003	296	8	to	to	PART
cblr-3003	296	9	be	be	AUX
cblr-3003	296	10	that	that	SCONJ
cblr-3003	296	11	markets	market	NOUN
cblr-3003	296	12	tend	tend	VERB
cblr-3003	296	13	systematically	systematically	ADV
cblr-3003	296	14	to	to	PART
cblr-3003	296	15	undervalue	undervalue	VERB
cblr-3003	296	16	distressed	distressed	ADJ
cblr-3003	296	17	companies	company	NOUN
cblr-3003	296	18	simply	simply	ADV
cblr-3003	296	19	because	because	SCONJ
cblr-3003	296	20	they	they	PRON
cblr-3003	296	21	are	be	AUX
cblr-3003	296	22	distressed.72	distressed.72	VERB
cblr-3003	296	23	the	the	DET
cblr-3003	296	24	validity	validity	NOUN
cblr-3003	296	25	of	of	ADP
cblr-3003	296	26	this	this	DET
cblr-3003	296	27	concern	concern	NOUN
cblr-3003	296	28	is	be	AUX
cblr-3003	296	29	called	call	VERB
cblr-3003	296	30	into	into	ADP
cblr-3003	296	31	question	question	NOUN
cblr-3003	296	32	,	,	PUNCT
cblr-3003	296	33	at	at	ADP
cblr-3003	296	34	least	least	ADJ
cblr-3003	296	35	in	in	ADP
cblr-3003	296	36	part	part	NOUN
cblr-3003	296	37	,	,	PUNCT
cblr-3003	296	38	by	by	ADP
cblr-3003	296	39	the	the	DET
cblr-3003	296	40	relatively	relatively	ADV
cblr-3003	296	41	high	high	ADJ
cblr-3003	296	42	rate	rate	NOUN
cblr-3003	296	43	-	-	PUNCT
cblr-3003	296	44	twenty	twenty	NUM
cblr-3003	296	45	percent	percent	NOUN
cblr-3003	296	46	or	or	CCONJ
cblr-3003	296	47	so	so	ADV
cblr-3003	296	48	-	-	PUNCT
cblr-3003	296	49	at	at	NOUN
cblr-3003	296	50	which	which	PRON
cblr-3003	296	51	reorganized	reorganize	VERB
cblr-3003	296	52	companies	company	NOUN
cblr-3003	296	53	re	re	NOUN
cblr-3003	296	54	-	-	NOUN
cblr-3003	296	55	file	file	NOUN
cblr-3003	296	56	for	for	ADP
cblr-3003	296	57	bankruptcy	bankruptcy	NOUN
cblr-3003	296	58	protection	protection	NOUN
cblr-3003	296	59	.	.	PUNCT
cblr-3003	297	1	3	3	NUM
cblr-3003	297	2	finally	finally	ADV
cblr-3003	297	3	,	,	PUNCT
cblr-3003	297	4	all	all	DET
cblr-3003	297	5	market	market	NOUN
cblr-3003	297	6	valuation	valuation	NOUN
cblr-3003	297	7	indicators	indicator	NOUN
cblr-3003	297	8	suffer	suffer	VERB
cblr-3003	297	9	from	from	ADP
cblr-3003	297	10	the	the	DET
cblr-3003	297	11	inherent	inherent	ADJ
cblr-3003	297	12	limitation	limitation	NOUN
cblr-3003	297	13	that	that	PRON
cblr-3003	297	14	rational	rational	ADJ
cblr-3003	297	15	investors	investor	NOUN
cblr-3003	297	16	will	will	AUX
cblr-3003	297	17	generally	generally	ADV
cblr-3003	297	18	only	only	ADV
cblr-3003	297	19	purchase	purchase	VERB
cblr-3003	297	20	an	an	DET
cblr-3003	297	21	asset	asset	NOUN
cblr-3003	297	22	for	for	ADP
cblr-3003	297	23	less	less	ADJ
cblr-3003	297	24	than	than	SCONJ
cblr-3003	297	25	they	they	PRON
cblr-3003	297	26	believe	believe	VERB
cblr-3003	297	27	it	it	PRON
cblr-3003	297	28	to	to	PART
cblr-3003	297	29	be	be	AUX
cblr-3003	297	30	worth	worth	ADJ
cblr-3003	297	31	.	.	PUNCT
cblr-3003	298	1	as	as	ADP
cblr-3003	298	2	a	a	DET
cblr-3003	298	3	result	result	NOUN
cblr-3003	298	4	,	,	PUNCT
cblr-3003	298	5	market	market	NOUN
cblr-3003	298	6	price	price	NOUN
cblr-3003	298	7	data	datum	NOUN
cblr-3003	298	8	might	might	AUX
cblr-3003	298	9	properly	properly	ADV
cblr-3003	298	10	be	be	AUX
cblr-3003	298	11	viewed	view	VERB
cblr-3003	298	12	as	as	ADP
cblr-3003	298	13	a	a	DET
cblr-3003	298	14	valuation	valuation	NOUN
cblr-3003	298	15	floor	floor	NOUN
cblr-3003	298	16	in	in	ADP
cblr-3003	298	17	many	many	ADJ
cblr-3003	298	18	instances	instance	NOUN
cblr-3003	298	19	.	.	PUNCT
cblr-3003	299	1	c.	c.	PROPN
cblr-3003	299	2	valuation	valuation	PROPN
cblr-3003	299	3	methodologies	methodology	NOUN
cblr-3003	299	4	valuation	valuation	NOUN
cblr-3003	299	5	is	be	AUX
cblr-3003	299	6	typically	typically	ADV
cblr-3003	299	7	performed	perform	VERB
cblr-3003	299	8	by	by	ADP
cblr-3003	299	9	valuation	valuation	NOUN
cblr-3003	299	10	professionals	professional	NOUN
cblr-3003	299	11	,	,	PUNCT
cblr-3003	299	12	although	although	SCONJ
cblr-3003	299	13	bankruptcy	bankruptcy	NOUN
cblr-3003	299	14	judges	judge	NOUN
cblr-3003	299	15	are	be	AUX
cblr-3003	299	16	also	also	ADV
cblr-3003	299	17	called	call	VERB
cblr-3003	299	18	upon	upon	SCONJ
cblr-3003	299	19	to	to	PART
cblr-3003	299	20	make	make	VERB
cblr-3003	299	21	or	or	CCONJ
cblr-3003	299	22	review	review	VERB
cblr-3003	299	23	valuation	valuation	NOUN
cblr-3003	299	24	determinations	determination	NOUN
cblr-3003	299	25	.	.	PUNCT
cblr-3003	300	1	the	the	DET
cblr-3003	300	2	three	three	NUM
cblr-3003	300	3	70	70	NUM
cblr-3003	300	4	see	see	VERB
cblr-3003	300	5	david	david	PROPN
cblr-3003	300	6	m.	m.	PROPN
cblr-3003	300	7	feldman	feldman	PROPN
cblr-3003	300	8	&	&	CCONJ
cblr-3003	300	9	matthew	matthew	PROPN
cblr-3003	300	10	j.	j.	PROPN
cblr-3003	300	11	williams	williams	PROPN
cblr-3003	300	12	,	,	PUNCT
cblr-3003	300	13	appointing	appoint	VERB
cblr-3003	300	14	equity	equity	NOUN
cblr-3003	300	15	committees	committee	NOUN
cblr-3003	300	16	,	,	PUNCT
cblr-3003	300	17	n.y.l.j	n.y.l.j	PROPN
cblr-3003	300	18	.	.	PROPN
cblr-3003	300	19	,	,	PUNCT
cblr-3003	300	20	aug	aug	PROPN
cblr-3003	300	21	.	.	PROPN
cblr-3003	300	22	9	9	NUM
cblr-3003	300	23	,	,	PUNCT
cblr-3003	300	24	2004	2004	NUM
cblr-3003	300	25	,	,	PUNCT
cblr-3003	300	26	at	at	ADP
cblr-3003	300	27	9	9	NUM
cblr-3003	300	28	(	(	PUNCT
cblr-3003	300	29	referencing	reference	VERB
cblr-3003	300	30	in	in	ADP
cblr-3003	300	31	re	re	PROPN
cblr-3003	300	32	kasper	kasper	PROPN
cblr-3003	300	33	a.s.l	a.s.l	PROPN
cblr-3003	300	34	.	.	PUNCT
cblr-3003	301	1	ltd	ltd	PROPN
cblr-3003	301	2	.	.	PROPN
cblr-3003	301	3	,	,	PUNCT
cblr-3003	301	4	case	case	NOUN
cblr-3003	301	5	no	no	INTJ
cblr-3003	301	6	.	.	NOUN
cblr-3003	301	7	02	02	NUM
cblr-3003	301	8	-	-	SYM
cblr-3003	301	9	10497	10497	NUM
cblr-3003	301	10	(	(	PUNCT
cblr-3003	301	11	bankr	bankr	PROPN
cblr-3003	301	12	.	.	PUNCT
cblr-3003	302	1	s.d.n.y	s.d.n.y	PROPN
cblr-3003	302	2	.	.	PROPN
cblr-3003	302	3	2002	2002	NUM
cblr-3003	302	4	)	)	PUNCT
cblr-3003	302	5	)	)	PUNCT
cblr-3003	302	6	.	.	PUNCT
cblr-3003	303	1	i	i	PRON
cblr-3003	303	2	d.	d.	PROPN
cblr-3003	303	3	(	(	PUNCT
cblr-3003	303	4	referencing	reference	VERB
cblr-3003	303	5	kasper	kasper	NOUN
cblr-3003	303	6	,	,	PUNCT
cblr-3003	303	7	transcript	transcript	NOUN
cblr-3003	303	8	of	of	ADP
cblr-3003	303	9	hearing	hearing	NOUN
cblr-3003	303	10	,	,	PUNCT
cblr-3003	303	11	july	july	PROPN
cblr-3003	303	12	15	15	NUM
cblr-3003	303	13	,	,	PUNCT
cblr-3003	303	14	2003	2003	NUM
cblr-3003	303	15	,	,	PUNCT
cblr-3003	303	16	at	at	ADP
cblr-3003	303	17	40	40	NUM
cblr-3003	303	18	)	)	PUNCT
cblr-3003	303	19	.	.	PUNCT
cblr-3003	304	1	72	72	NUM
cblr-3003	304	2	see	see	VERB
cblr-3003	304	3	,	,	PUNCT
cblr-3003	304	4	e.g.	e.g.	ADV
cblr-3003	304	5	,	,	PUNCT
cblr-3003	304	6	in	in	ADP
cblr-3003	304	7	re	re	PROPN
cblr-3003	304	8	penn	penn	PROPN
cblr-3003	304	9	cent	cent	PROPN
cblr-3003	304	10	.	.	PUNCT
cblr-3003	305	1	transp	transp	PROPN
cblr-3003	305	2	.	.	PUNCT
cblr-3003	306	1	co.	co.	PROPN
cblr-3003	306	2	,	,	PUNCT
cblr-3003	306	3	596	596	NUM
cblr-3003	306	4	f.2d	f.2d	NOUN
cblr-3003	306	5	1102	1102	NUM
cblr-3003	306	6	,	,	PUNCT
cblr-3003	306	7	1115	1115	NUM
cblr-3003	306	8	-	-	SYM
cblr-3003	306	9	16	16	NUM
cblr-3003	306	10	(	(	PUNCT
cblr-3003	306	11	3d	3d	NUM
cblr-3003	306	12	cir	cir	NOUN
cblr-3003	306	13	.	.	PROPN
cblr-3003	306	14	1979	1979	NUM
cblr-3003	306	15	)	)	PUNCT
cblr-3003	306	16	(	(	PUNCT
cblr-3003	306	17	"	"	PUNCT
cblr-3003	306	18	[	[	X
cblr-3003	306	19	the	the	DET
cblr-3003	306	20	market	market	NOUN
cblr-3003	306	21	's	's	PART
cblr-3003	306	22	]	]	PUNCT
cblr-3003	306	23	perception	perception	NOUN
cblr-3003	306	24	may	may	AUX
cblr-3003	306	25	well	well	ADV
cblr-3003	306	26	be	be	AUX
cblr-3003	306	27	unduly	unduly	ADV
cblr-3003	306	28	distorted	distort	VERB
cblr-3003	306	29	by	by	ADP
cblr-3003	306	30	the	the	DET
cblr-3003	306	31	recently	recently	ADV
cblr-3003	306	32	concluded	conclude	VERB
cblr-3003	306	33	reorganization	reorganization	NOUN
cblr-3003	306	34	and	and	CCONJ
cblr-3003	306	35	the	the	DET
cblr-3003	306	36	prospect	prospect	NOUN
cblr-3003	306	37	of	of	ADP
cblr-3003	306	38	lean	lean	ADJ
cblr-3003	306	39	years	year	NOUN
cblr-3003	306	40	for	for	ADP
cblr-3003	306	41	the	the	DET
cblr-3003	306	42	enterprise	enterprise	NOUN
cblr-3003	306	43	in	in	ADP
cblr-3003	306	44	the	the	DET
cblr-3003	306	45	immediate	immediate	ADJ
cblr-3003	306	46	future	future	NOUN
cblr-3003	306	47	.	.	PUNCT
cblr-3003	306	48	"	"	PUNCT
cblr-3003	306	49	)	)	PUNCT
cblr-3003	306	50	.	.	PUNCT
cblr-3003	307	1	13	13	NUM
cblr-3003	307	2	see	see	VERB
cblr-3003	307	3	john	john	PROPN
cblr-3003	307	4	yozzo	yozzo	PROPN
cblr-3003	307	5	&	&	CCONJ
cblr-3003	307	6	randall	randall	PROPN
cblr-3003	307	7	s.	s.	PROPN
cblr-3003	307	8	eisenberg	eisenberg	PROPN
cblr-3003	307	9	,	,	PUNCT
cblr-3003	307	10	rethinking	rethink	VERB
cblr-3003	307	11	wacc	wacc	PROPN
cblr-3003	307	12	in	in	ADP
cblr-3003	307	13	estimating	estimate	VERB
cblr-3003	307	14	reorganization	reorganization	NOUN
cblr-3003	307	15	value	value	NOUN
cblr-3003	307	16	,	,	PUNCT
cblr-3003	307	17	22	22	NUM
cblr-3003	307	18	am	am	NOUN
cblr-3003	307	19	.	.	PUNCT
cblr-3003	308	1	bankr	bankr	PROPN
cblr-3003	308	2	.	.	PUNCT
cblr-3003	308	3	inst	inst	PROPN
cblr-3003	308	4	.	.	PUNCT
cblr-3003	309	1	j.	j.	PROPN
cblr-3003	309	2	38	38	PROPN
cblr-3003	309	3	,	,	PUNCT
cblr-3003	309	4	38	38	NUM
cblr-3003	309	5	(	(	PUNCT
cblr-3003	309	6	2003	2003	NUM
cblr-3003	309	7	)	)	PUNCT
cblr-3003	309	8	(	(	PUNCT
cblr-3003	309	9	asserting	assert	VERB
cblr-3003	309	10	that	that	SCONJ
cblr-3003	309	11	at	at	ADV
cblr-3003	309	12	least	least	ADV
cblr-3003	309	13	nineteen	nineteen	NUM
cblr-3003	309	14	percent	percent	NOUN
cblr-3003	309	15	of	of	ADP
cblr-3003	309	16	the	the	DET
cblr-3003	309	17	295	295	NUM
cblr-3003	309	18	public	public	ADJ
cblr-3003	309	19	companies	company	NOUN
cblr-3003	309	20	that	that	PRON
cblr-3003	309	21	emerged	emerge	VERB
cblr-3003	309	22	from	from	ADP
cblr-3003	309	23	bankruptcy	bankruptcy	NOUN
cblr-3003	309	24	between	between	ADP
cblr-3003	309	25	1992	1992	NUM
cblr-3003	309	26	and	and	CCONJ
cblr-3003	309	27	1998	1998	NUM
cblr-3003	309	28	re	re	VERB
cblr-3003	309	29	-	-	VERB
cblr-3003	309	30	filed	file	VERB
cblr-3003	309	31	between	between	ADP
cblr-3003	309	32	1995	1995	NUM
cblr-3003	309	33	and	and	CCONJ
cblr-3003	309	34	2001	2001	NUM
cblr-3003	309	35	)	)	PUNCT
cblr-3003	309	36	.	.	PUNCT
cblr-3003	310	1	data	datum	NOUN
cblr-3003	310	2	provided	provide	VERB
cblr-3003	310	3	on	on	ADP
cblr-3003	310	4	lynn	lynn	PROPN
cblr-3003	310	5	m.	m.	PROPN
cblr-3003	310	6	lopucki	lopucki	PROPN
cblr-3003	310	7	's	's	PART
cblr-3003	310	8	bankruptcy	bankruptcy	NOUN
cblr-3003	310	9	research	research	NOUN
cblr-3003	310	10	database	database	NOUN
cblr-3003	310	11	,	,	PUNCT
cblr-3003	310	12	available	available	ADJ
cblr-3003	310	13	at	at	ADP
cblr-3003	310	14	http://lopucki.law.ucla.edu	http://lopucki.law.ucla.edu	PROPN
cblr-3003	310	15	,	,	PUNCT
cblr-3003	310	16	indicate	indicate	VERB
cblr-3003	310	17	that	that	SCONJ
cblr-3003	310	18	approximately	approximately	ADV
cblr-3003	310	19	twenty	twenty	NUM
cblr-3003	310	20	percent	percent	NOUN
cblr-3003	310	21	of	of	ADP
cblr-3003	310	22	the	the	DET
cblr-3003	310	23	companies	company	NOUN
cblr-3003	310	24	that	that	PRON
cblr-3003	310	25	filed	file	VERB
cblr-3003	310	26	for	for	ADP
cblr-3003	310	27	bankruptcy	bankruptcy	NOUN
cblr-3003	310	28	between	between	ADP
cblr-3003	310	29	1980	1980	NUM
cblr-3003	310	30	and	and	CCONJ
cblr-3003	310	31	1999	1999	NUM
cblr-3003	310	32	re	re	VERB
cblr-3003	310	33	-	-	VERB
cblr-3003	310	34	filed	file	VERB
cblr-3003	310	35	within	within	ADP
cblr-3003	310	36	five	five	NUM
cblr-3003	310	37	years	year	NOUN
cblr-3003	310	38	of	of	ADP
cblr-3003	310	39	their	their	PRON
cblr-3003	310	40	emergence	emergence	NOUN
cblr-3003	310	41	from	from	ADP
cblr-3003	310	42	bankruptcy	bankruptcy	NOUN
cblr-3003	310	43	.	.	PUNCT
cblr-3003	311	1	valuation	valuation	PROPN
cblr-3003	311	2	uncertaintyno	uncertaintyno	ADJ
cblr-3003	311	3	.	.	PUNCT
cblr-3003	312	1	2:403	2:403	NUM
cblr-3003	312	2	]	]	X
cblr-3003	312	3	columbia	columbia	PROPN
cblr-3003	312	4	business	business	PROPN
cblr-3003	312	5	law	law	PROPN
cblr-3003	312	6	review	review	VERB
cblr-3003	312	7	standard	standard	ADJ
cblr-3003	312	8	valuation	valuation	NOUN
cblr-3003	312	9	methodologies	methodology	NOUN
cblr-3003	312	10	include	include	VERB
cblr-3003	312	11	the	the	DET
cblr-3003	312	12	"	"	PUNCT
cblr-3003	312	13	market	market	NOUN
cblr-3003	312	14	comparison	comparison	NOUN
cblr-3003	312	15	"	"	PUNCT
cblr-3003	312	16	(	(	PUNCT
cblr-3003	312	17	or	or	CCONJ
cblr-3003	312	18	"	"	PUNCT
cblr-3003	312	19	comparable	comparable	ADJ
cblr-3003	312	20	company	company	NOUN
cblr-3003	312	21	"	"	PUNCT
cblr-3003	312	22	)	)	PUNCT
cblr-3003	312	23	approach	approach	NOUN
cblr-3003	312	24	,	,	PUNCT
cblr-3003	312	25	the	the	DET
cblr-3003	312	26	"	"	PUNCT
cblr-3003	312	27	comparable	comparable	ADJ
cblr-3003	312	28	transaction	transaction	NOUN
cblr-3003	312	29	"	"	PUNCT
cblr-3003	312	30	(	(	PUNCT
cblr-3003	312	31	or	or	CCONJ
cblr-3003	312	32	"	"	PUNCT
cblr-3003	312	33	precedent	precedent	NOUN
cblr-3003	312	34	transaction	transaction	NOUN
cblr-3003	312	35	"	"	PUNCT
cblr-3003	312	36	)	)	PUNCT
cblr-3003	312	37	approach	approach	NOUN
cblr-3003	312	38	,	,	PUNCT
cblr-3003	312	39	and	and	CCONJ
cblr-3003	312	40	the	the	DET
cblr-3003	312	41	"	"	PUNCT
cblr-3003	312	42	discounted	discount	VERB
cblr-3003	312	43	cash	cash	NOUN
cblr-3003	312	44	flow	flow	NOUN
cblr-3003	312	45	"	"	PUNCT
cblr-3003	312	46	(	(	PUNCT
cblr-3003	312	47	"	"	PUNCT
cblr-3003	312	48	dcf	dcf	NOUN
cblr-3003	312	49	"	"	PUNCT
cblr-3003	312	50	)	)	PUNCT
cblr-3003	312	51	approach	approach	NOUN
cblr-3003	312	52	.	.	PUNCT
cblr-3003	312	53	"	"	PUNCT
cblr-3003	313	1	the	the	DET
cblr-3003	313	2	market	market	NOUN
cblr-3003	313	3	comparison	comparison	NOUN
cblr-3003	313	4	approach	approach	NOUN
cblr-3003	313	5	attempts	attempt	VERB
cblr-3003	313	6	to	to	PART
cblr-3003	313	7	derive	derive	VERB
cblr-3003	313	8	a	a	DET
cblr-3003	313	9	debtor	debtor	NOUN
cblr-3003	313	10	's	's	PART
cblr-3003	313	11	enterprise	enterprise	NOUN
cblr-3003	313	12	value	value	NOUN
cblr-3003	313	13	from	from	ADP
cblr-3003	313	14	the	the	DET
cblr-3003	313	15	enterprise	enterprise	NOUN
cblr-3003	313	16	value	value	NOUN
cblr-3003	313	17	relative	relative	ADJ
cblr-3003	313	18	to	to	ADP
cblr-3003	313	19	earnings	earning	NOUN
cblr-3003	313	20	potential	potential	NOUN
cblr-3003	313	21	that	that	SCONJ
cblr-3003	313	22	the	the	DET
cblr-3003	313	23	market	market	NOUN
cblr-3003	313	24	has	have	AUX
cblr-3003	313	25	assigned	assign	VERB
cblr-3003	313	26	to	to	ADP
cblr-3003	313	27	each	each	PRON
cblr-3003	313	28	of	of	ADP
cblr-3003	313	29	its	its	PRON
cblr-3003	313	30	peers	peer	NOUN
cblr-3003	313	31	.	.	PUNCT
cblr-3003	313	32	"	"	PUNCT
cblr-3003	314	1	this	this	DET
cblr-3003	314	2	valuation	valuation	NOUN
cblr-3003	314	3	proceeds	proceed	VERB
cblr-3003	314	4	in	in	ADP
cblr-3003	314	5	two	two	NUM
cblr-3003	314	6	steps	step	NOUN
cblr-3003	314	7	.	.	PUNCT
cblr-3003	315	1	first	first	ADV
cblr-3003	315	2	,	,	PUNCT
cblr-3003	315	3	a	a	DET
cblr-3003	315	4	financial	financial	ADJ
cblr-3003	315	5	performance	performance	NOUN
cblr-3003	315	6	metric	metric	ADJ
cblr-3003	315	7	for	for	ADP
cblr-3003	315	8	the	the	DET
cblr-3003	315	9	debtor	debtor	NOUN
cblr-3003	315	10	,	,	PUNCT
cblr-3003	315	11	e.g.	e.g.	ADV
cblr-3003	315	12	,	,	PUNCT
cblr-3003	315	13	normalized	normalize	VERB
cblr-3003	315	14	earnings	earning	NOUN
cblr-3003	315	15	before	before	ADP
cblr-3003	315	16	interest	interest	NOUN
cblr-3003	315	17	,	,	PUNCT
cblr-3003	315	18	taxes	taxis	NOUN
cblr-3003	315	19	,	,	PUNCT
cblr-3003	315	20	depreciation	depreciation	NOUN
cblr-3003	315	21	,	,	PUNCT
cblr-3003	315	22	and	and	CCONJ
cblr-3003	315	23	amortization	amortization	NOUN
cblr-3003	315	24	(	(	PUNCT
cblr-3003	315	25	"	"	PUNCT
cblr-3003	315	26	ebitda	ebitda	NOUN
cblr-3003	315	27	"	"	PUNCT
cblr-3003	315	28	)	)	PUNCT
cblr-3003	315	29	,	,	PUNCT
cblr-3003	315	30	must	must	AUX
cblr-3003	315	31	be	be	AUX
cblr-3003	315	32	calculated	calculate	VERB
cblr-3003	315	33	.	.	PUNCT
cblr-3003	316	1	next	next	ADV
cblr-3003	316	2	,	,	PUNCT
cblr-3003	316	3	the	the	DET
cblr-3003	316	4	multiple	multiple	ADJ
cblr-3003	316	5	,	,	PUNCT
cblr-3003	316	6	or	or	CCONJ
cblr-3003	316	7	average	average	ADJ
cblr-3003	316	8	multiple	multiple	NOUN
cblr-3003	316	9	if	if	SCONJ
cblr-3003	316	10	more	more	ADJ
cblr-3003	316	11	than	than	ADP
cblr-3003	316	12	one	one	NUM
cblr-3003	316	13	company	company	NOUN
cblr-3003	316	14	is	be	AUX
cblr-3003	316	15	used	use	VERB
cblr-3003	316	16	,	,	PUNCT
cblr-3003	316	17	of	of	ADP
cblr-3003	316	18	a	a	DET
cblr-3003	316	19	"	"	PUNCT
cblr-3003	316	20	healthy	healthy	ADJ
cblr-3003	316	21	"	"	PUNCT
cblr-3003	316	22	comparable	comparable	ADJ
cblr-3003	316	23	company	company	NOUN
cblr-3003	316	24	's	's	PART
cblr-3003	316	25	market	market	NOUN
cblr-3003	316	26	-	-	PUNCT
cblr-3003	316	27	assigned	assign	VERB
cblr-3003	316	28	enterprise	enterprise	NOUN
cblr-3003	316	29	value	value	NOUN
cblr-3003	316	30	to	to	ADP
cblr-3003	316	31	its	its	PRON
cblr-3003	316	32	corresponding	correspond	VERB
cblr-3003	316	33	ebitda	ebitda	NOUN
cblr-3003	316	34	must	must	AUX
cblr-3003	316	35	be	be	AUX
cblr-3003	316	36	determined	determine	VERB
cblr-3003	316	37	.	.	PUNCT
cblr-3003	317	1	these	these	DET
cblr-3003	317	2	two	two	NUM
cblr-3003	317	3	inputs	input	NOUN
cblr-3003	317	4	are	be	AUX
cblr-3003	317	5	then	then	ADV
cblr-3003	317	6	multiplied	multiply	VERB
cblr-3003	317	7	to	to	PART
cblr-3003	317	8	generate	generate	VERB
cblr-3003	317	9	an	an	DET
cblr-3003	317	10	enterprise	enterprise	NOUN
cblr-3003	317	11	valuation	valuation	NOUN
cblr-3003	317	12	estimate	estimate	NOUN
cblr-3003	317	13	for	for	ADP
cblr-3003	317	14	the	the	DET
cblr-3003	317	15	debtor	debtor	NOUN
cblr-3003	317	16	.	.	PUNCT
cblr-3003	318	1	potential	potential	ADJ
cblr-3003	318	2	problems	problem	NOUN
cblr-3003	318	3	with	with	ADP
cblr-3003	318	4	this	this	DET
cblr-3003	318	5	approach	approach	NOUN
cblr-3003	318	6	include	include	VERB
cblr-3003	318	7	deciding	decide	VERB
cblr-3003	318	8	which	which	DET
cblr-3003	318	9	debtor	debtor	NOUN
cblr-3003	318	10	performance	performance	NOUN
cblr-3003	318	11	metric	metric	NOUN
cblr-3003	318	12	should	should	AUX
cblr-3003	318	13	be	be	AUX
cblr-3003	318	14	chosen	choose	VERB
cblr-3003	318	15	,	,	PUNCT
cblr-3003	318	16	which	which	DET
cblr-3003	318	17	financial	financial	ADJ
cblr-3003	318	18	performance	performance	NOUN
cblr-3003	318	19	period	period	NOUN
cblr-3003	318	20	the	the	DET
cblr-3003	318	21	valuation	valuation	NOUN
cblr-3003	318	22	should	should	AUX
cblr-3003	318	23	be	be	AUX
cblr-3003	318	24	based	base	VERB
cblr-3003	318	25	on	on	ADP
cblr-3003	318	26	given	give	VERB
cblr-3003	318	27	the	the	DET
cblr-3003	318	28	debtor	debtor	NOUN
cblr-3003	318	29	's	's	PART
cblr-3003	318	30	current	current	ADJ
cblr-3003	318	31	financial	financial	ADJ
cblr-3003	318	32	condition	condition	NOUN
cblr-3003	318	33	,	,	PUNCT
cblr-3003	318	34	and	and	CCONJ
cblr-3003	318	35	which	which	DET
cblr-3003	318	36	companies	company	NOUN
cblr-3003	318	37	,	,	PUNCT
cblr-3003	318	38	if	if	SCONJ
cblr-3003	318	39	any	any	PRON
cblr-3003	318	40	,	,	PUNCT
cblr-3003	318	41	are	be	AUX
cblr-3003	318	42	truly	truly	ADV
cblr-3003	318	43	"	"	PUNCT
cblr-3003	318	44	comparable	comparable	ADJ
cblr-3003	318	45	"	"	PUNCT
cblr-3003	318	46	to	to	ADP
cblr-3003	318	47	the	the	DET
cblr-3003	318	48	debtor	debtor	NOUN
cblr-3003	318	49	.	.	PUNCT
cblr-3003	319	1	the	the	DET
cblr-3003	319	2	comparable	comparable	ADJ
cblr-3003	319	3	transaction	transaction	NOUN
cblr-3003	319	4	approach	approach	NOUN
cblr-3003	319	5	is	be	AUX
cblr-3003	319	6	similar	similar	ADJ
cblr-3003	319	7	,	,	PUNCT
cblr-3003	319	8	but	but	CCONJ
cblr-3003	319	9	seeks	seek	VERB
cblr-3003	319	10	to	to	PART
cblr-3003	319	11	derive	derive	VERB
cblr-3003	319	12	the	the	DET
cblr-3003	319	13	debtor	debtor	NOUN
cblr-3003	319	14	's	's	PART
cblr-3003	319	15	enterprise	enterprise	NOUN
cblr-3003	319	16	valuation	valuation	NOUN
cblr-3003	319	17	from	from	ADP
cblr-3003	319	18	the	the	DET
cblr-3003	319	19	prices	price	NOUN
cblr-3003	319	20	(	(	PUNCT
cblr-3003	319	21	enterprise	enterprise	NOUN
cblr-3003	319	22	valuations	valuation	NOUN
cblr-3003	319	23	)	)	PUNCT
cblr-3003	319	24	paid	pay	VERB
cblr-3003	319	25	by	by	ADP
cblr-3003	319	26	purchasers	purchaser	NOUN
cblr-3003	319	27	in	in	ADP
cblr-3003	319	28	recent	recent	ADJ
cblr-3003	319	29	acquisitions	acquisition	NOUN
cblr-3003	319	30	of	of	ADP
cblr-3003	319	31	comparable	comparable	ADJ
cblr-3003	319	32	companies,76	companies,76	ADJ
cblr-3003	319	33	rather	rather	ADV
cblr-3003	319	34	than	than	ADP
cblr-3003	319	35	from	from	ADP
cblr-3003	319	36	market	market	NOUN
cblr-3003	319	37	-	-	PUNCT
cblr-3003	319	38	assigned	assign	VERB
cblr-3003	319	39	enterprise	enterprise	NOUN
cblr-3003	319	40	values	value	NOUN
cblr-3003	319	41	.	.	PUNCT
cblr-3003	320	1	complications	complication	NOUN
cblr-3003	320	2	associated	associate	VERB
cblr-3003	320	3	with	with	ADP
cblr-3003	320	4	this	this	DET
cblr-3003	320	5	approach	approach	NOUN
cblr-3003	320	6	include	include	VERB
cblr-3003	320	7	determining	determine	VERB
cblr-3003	320	8	which	which	DET
cblr-3003	320	9	transactions	transaction	NOUN
cblr-3003	320	10	involved	involve	VERB
cblr-3003	320	11	"	"	PUNCT
cblr-3003	320	12	comparable	comparable	ADJ
cblr-3003	320	13	"	"	PUNCT
cblr-3003	320	14	companies	company	NOUN
cblr-3003	320	15	and	and	CCONJ
cblr-3003	320	16	adjusting	adjust	VERB
cblr-3003	320	17	"	"	PUNCT
cblr-3003	320	18	see	see	NOUN
cblr-3003	320	19	,	,	PUNCT
cblr-3003	320	20	e.g.	e.g.	ADV
cblr-3003	320	21	,	,	PUNCT
cblr-3003	320	22	in	in	ADP
cblr-3003	320	23	re	re	PROPN
cblr-3003	320	24	american	american	PROPN
cblr-3003	320	25	homepatient	homepatient	PROPN
cblr-3003	320	26	,	,	PUNCT
cblr-3003	320	27	inc	inc	PROPN
cblr-3003	320	28	.	.	PROPN
cblr-3003	320	29	,	,	PUNCT
cblr-3003	320	30	298	298	NUM
cblr-3003	320	31	b.r	b.r	PROPN
cblr-3003	320	32	.	.	PROPN
cblr-3003	320	33	152	152	NUM
cblr-3003	320	34	,	,	PUNCT
cblr-3003	320	35	174	174	NUM
cblr-3003	320	36	(	(	PUNCT
cblr-3003	320	37	bankr	bankr	PROPN
cblr-3003	320	38	.	.	PUNCT
cblr-3003	321	1	m.d	m.d	PROPN
cblr-3003	321	2	.	.	PROPN
cblr-3003	321	3	tenn	tenn	PROPN
cblr-3003	321	4	.	.	PROPN
cblr-3003	321	5	2003	2003	NUM
cblr-3003	321	6	)	)	PUNCT
cblr-3003	321	7	;	;	PUNCT
cblr-3003	321	8	houlihan	houlihan	PROPN
cblr-3003	321	9	lokey	lokey	PROPN
cblr-3003	321	10	howard	howard	PROPN
cblr-3003	321	11	&	&	CCONJ
cblr-3003	321	12	zukin	zukin	PROPN
cblr-3003	321	13	,	,	PUNCT
cblr-3003	321	14	buying	buy	VERB
cblr-3003	321	15	and	and	CCONJ
cblr-3003	321	16	selling	sell	VERB
cblr-3003	321	17	the	the	DET
cblr-3003	321	18	troubled	troubled	ADJ
cblr-3003	321	19	company	company	NOUN
cblr-3003	321	20	25	25	NUM
cblr-3003	321	21	-	-	SYM
cblr-3003	321	22	30	30	NUM
cblr-3003	321	23	(	(	PUNCT
cblr-3003	321	24	2002	2002	NUM
cblr-3003	321	25	)	)	PUNCT
cblr-3003	321	26	,	,	PUNCT
cblr-3003	321	27	available	available	ADJ
cblr-3003	321	28	at	at	ADP
cblr-3003	321	29	http://www.hlhz.com/library/bsttcacs.pdf	http://www.hlhz.com/library/bsttcacs.pdf	NOUN
cblr-3003	321	30	[	[	X
cblr-3003	321	31	hereinafter	hereinafter	NOUN
cblr-3003	321	32	hlhz	hlhz	NOUN
cblr-3003	321	33	]	]	PUNCT
cblr-3003	321	34	.	.	PUNCT
cblr-3003	322	1	hlhz	hlhz	PROPN
cblr-3003	322	2	offers	offer	VERB
cblr-3003	322	3	financial	financial	ADJ
cblr-3003	322	4	advisory	advisory	ADJ
cblr-3003	322	5	services	service	NOUN
cblr-3003	322	6	to	to	ADP
cblr-3003	322	7	distressed	distressed	ADJ
cblr-3003	322	8	companies	company	NOUN
cblr-3003	322	9	.	.	PUNCT
cblr-3003	323	1	"	"	PUNCT
cblr-3003	323	2	see	see	VERB
cblr-3003	323	3	generally	generally	ADV
cblr-3003	323	4	7	7	NUM
cblr-3003	323	5	collier	collier	NOUN
cblr-3003	323	6	on	on	ADP
cblr-3003	323	7	bankruptcy	bankruptcy	NOUN
cblr-3003	323	8	,	,	PUNCT
cblr-3003	323	9	supra	supra	PROPN
cblr-3003	323	10	note	note	PROPN
cblr-3003	323	11	21	21	NUM
cblr-3003	323	12	,	,	PUNCT
cblr-3003	323	13	1129.06[21	1129.06[21	NUM
cblr-3003	324	1	[	[	X
cblr-3003	324	2	a	a	X
cblr-3003	324	3	]	]	X
cblr-3003	325	1	[	[	X
cblr-3003	325	2	i	i	X
cblr-3003	325	3	]	]	X
cblr-3003	325	4	(	(	PUNCT
cblr-3003	325	5	explaining	explain	VERB
cblr-3003	325	6	the	the	DET
cblr-3003	325	7	market	market	NOUN
cblr-3003	325	8	comparison	comparison	NOUN
cblr-3003	325	9	valuation	valuation	NOUN
cblr-3003	325	10	methodology	methodology	PROPN
cblr-3003	325	11	)	)	PUNCT
cblr-3003	325	12	;	;	PUNCT
cblr-3003	325	13	pantaleo	pantaleo	PROPN
cblr-3003	325	14	&	&	CCONJ
cblr-3003	325	15	ridings	riding	NOUN
cblr-3003	325	16	,	,	PUNCT
cblr-3003	325	17	supra	supra	PROPN
cblr-3003	325	18	note	note	NOUN
cblr-3003	325	19	21	21	NUM
cblr-3003	325	20	,	,	PUNCT
cblr-3003	325	21	at	at	ADP
cblr-3003	325	22	421	421	NUM
cblr-3003	325	23	-	-	SYM
cblr-3003	325	24	27	27	NUM
cblr-3003	325	25	.	.	PUNCT
cblr-3003	326	1	76	76	NUM
cblr-3003	326	2	see	see	VERB
cblr-3003	326	3	generally	generally	ADV
cblr-3003	326	4	heroy	heroy	PROPN
cblr-3003	326	5	&	&	CCONJ
cblr-3003	326	6	schaeffer	schaeffer	PROPN
cblr-3003	326	7	,	,	PUNCT
cblr-3003	326	8	supra	supra	PROPN
cblr-3003	326	9	note	note	PROPN
cblr-3003	326	10	17	17	NUM
cblr-3003	326	11	,	,	PUNCT
cblr-3003	326	12	at	at	ADP
cblr-3003	326	13	183	183	NUM
cblr-3003	326	14	-	-	SYM
cblr-3003	326	15	85	85	NUM
cblr-3003	326	16	(	(	PUNCT
cblr-3003	326	17	explaining	explain	VERB
cblr-3003	326	18	the	the	DET
cblr-3003	326	19	comparable	comparable	ADJ
cblr-3003	326	20	transaction	transaction	NOUN
cblr-3003	326	21	valuation	valuation	NOUN
cblr-3003	326	22	methodology	methodology	NOUN
cblr-3003	326	23	)	)	PUNCT
cblr-3003	326	24	.	.	PUNCT
cblr-3003	327	1	[	[	X
cblr-3003	327	2	vol	vol	NOUN
cblr-3003	327	3	.	.	PUNCT
cblr-3003	327	4	2005	2005	NUM
cblr-3003	327	5	valuation	valuation	NOUN
cblr-3003	327	6	uncertainty	uncertainty	NOUN
cblr-3003	327	7	for	for	ADP
cblr-3003	327	8	any	any	DET
cblr-3003	327	9	control	control	NOUN
cblr-3003	327	10	premium	premium	NOUN
cblr-3003	327	11	77	77	NUM
cblr-3003	327	12	which	which	PRON
cblr-3003	327	13	a	a	DET
cblr-3003	327	14	purchaser	purchaser	NOUN
cblr-3003	327	15	may	may	AUX
cblr-3003	327	16	have	have	AUX
cblr-3003	327	17	paid	pay	VERB
cblr-3003	327	18	.	.	PUNCT
cblr-3003	328	1	a	a	DET
cblr-3003	328	2	control	control	NOUN
cblr-3003	328	3	premium	premium	NOUN
cblr-3003	328	4	might	might	AUX
cblr-3003	328	5	not	not	PART
cblr-3003	328	6	be	be	AUX
cblr-3003	328	7	appropriate	appropriate	ADJ
cblr-3003	328	8	if	if	SCONJ
cblr-3003	328	9	equity	equity	NOUN
cblr-3003	328	10	interests	interest	NOUN
cblr-3003	328	11	in	in	ADP
cblr-3003	328	12	the	the	DET
cblr-3003	328	13	reorganized	reorganize	VERB
cblr-3003	328	14	entity	entity	NOUN
cblr-3003	328	15	will	will	AUX
cblr-3003	328	16	be	be	AUX
cblr-3003	328	17	dispersed	disperse	VERB
cblr-3003	328	18	8	8	NUM
cblr-3003	328	19	generally	generally	ADV
cblr-3003	328	20	speaking	speak	VERB
cblr-3003	328	21	,	,	PUNCT
cblr-3003	328	22	this	this	DET
cblr-3003	328	23	method	method	NOUN
cblr-3003	328	24	is	be	AUX
cblr-3003	328	25	"	"	PUNCT
cblr-3003	328	26	best	well	ADV
cblr-3003	328	27	utilized	utilize	VERB
cblr-3003	328	28	to	to	PART
cblr-3003	328	29	corroborate	corroborate	VERB
cblr-3003	328	30	valuations	valuation	NOUN
cblr-3003	328	31	obtained	obtain	VERB
cblr-3003	328	32	by	by	ADP
cblr-3003	328	33	other	other	ADJ
cblr-3003	328	34	methods	method	NOUN
cblr-3003	328	35	,	,	PUNCT
cblr-3003	328	36	"	"	PUNCT
cblr-3003	328	37	given	give	VERB
cblr-3003	328	38	the	the	DET
cblr-3003	328	39	uniqueness	uniqueness	NOUN
cblr-3003	328	40	of	of	ADP
cblr-3003	328	41	each	each	DET
cblr-3003	328	42	transaction	transaction	NOUN
cblr-3003	328	43	.	.	PUNCT
cblr-3003	328	44	"	"	PUNCT
cblr-3003	329	1	finally	finally	ADV
cblr-3003	329	2	,	,	PUNCT
cblr-3003	329	3	the	the	DET
cblr-3003	329	4	dcf	dcf	PROPN
cblr-3003	329	5	approach	approach	NOUN
cblr-3003	329	6	aims	aim	VERB
cblr-3003	329	7	to	to	PART
cblr-3003	329	8	calculate	calculate	VERB
cblr-3003	329	9	enterprise	enterprise	NOUN
cblr-3003	329	10	value	value	NOUN
cblr-3003	329	11	based	base	VERB
cblr-3003	329	12	on	on	ADP
cblr-3003	329	13	the	the	DET
cblr-3003	329	14	present	present	ADJ
cblr-3003	329	15	value	value	NOUN
cblr-3003	329	16	of	of	ADP
cblr-3003	329	17	a	a	DET
cblr-3003	329	18	debtor	debtor	NOUN
cblr-3003	329	19	's	's	PART
cblr-3003	329	20	projected	project	VERB
cblr-3003	329	21	cash	cash	NOUN
cblr-3003	329	22	flows.8	flows.8	ADJ
cblr-3003	329	23	"	"	PUNCT
cblr-3003	329	24	the	the	DET
cblr-3003	329	25	dcf	dcf	PROPN
cblr-3003	329	26	analysis	analysis	NOUN
cblr-3003	329	27	includes	include	VERB
cblr-3003	329	28	several	several	ADJ
cblr-3003	329	29	steps	step	NOUN
cblr-3003	329	30	.	.	PUNCT
cblr-3003	330	1	the	the	DET
cblr-3003	330	2	first	first	ADJ
cblr-3003	330	3	step	step	NOUN
cblr-3003	330	4	requires	require	VERB
cblr-3003	330	5	projection	projection	NOUN
cblr-3003	330	6	of	of	ADP
cblr-3003	330	7	the	the	DET
cblr-3003	330	8	debtor	debtor	NOUN
cblr-3003	330	9	's	's	PART
cblr-3003	330	10	cash	cash	NOUN
cblr-3003	330	11	flows	flow	NOUN
cblr-3003	330	12	for	for	ADP
cblr-3003	330	13	the	the	DET
cblr-3003	330	14	near	near	ADJ
cblr-3003	330	15	-	-	PUNCT
cblr-3003	330	16	term	term	NOUN
cblr-3003	330	17	,	,	PUNCT
cblr-3003	330	18	typically	typically	ADV
cblr-3003	330	19	five	five	NUM
cblr-3003	330	20	years	year	NOUN
cblr-3003	330	21	.	.	PUNCT
cblr-3003	331	1	these	these	DET
cblr-3003	331	2	cash	cash	NOUN
cblr-3003	331	3	flows	flow	NOUN
cblr-3003	331	4	are	be	AUX
cblr-3003	331	5	then	then	ADV
cblr-3003	331	6	discounted	discount	VERB
cblr-3003	331	7	back	back	ADV
cblr-3003	331	8	to	to	ADP
cblr-3003	331	9	present	present	ADJ
cblr-3003	331	10	value	value	NOUN
cblr-3003	331	11	using	use	VERB
cblr-3003	331	12	a	a	DET
cblr-3003	331	13	weighted	weighted	ADJ
cblr-3003	331	14	average	average	ADJ
cblr-3003	331	15	cost	cost	NOUN
cblr-3003	331	16	of	of	ADP
cblr-3003	331	17	capital	capital	NOUN
cblr-3003	331	18	(	(	PUNCT
cblr-3003	331	19	"	"	PUNCT
cblr-3003	331	20	wacc	wacc	PROPN
cblr-3003	331	21	"	"	PUNCT
cblr-3003	331	22	)	)	PUNCT
cblr-3003	331	23	.	.	PUNCT
cblr-3003	332	1	the	the	DET
cblr-3003	332	2	wacc	wacc	PROPN
cblr-3003	332	3	represents	represent	VERB
cblr-3003	332	4	the	the	DET
cblr-3003	332	5	return	return	NOUN
cblr-3003	332	6	that	that	SCONJ
cblr-3003	332	7	a	a	DET
cblr-3003	332	8	hypothetical	hypothetical	ADJ
cblr-3003	332	9	investor	investor	NOUN
cblr-3003	332	10	would	would	AUX
cblr-3003	332	11	demand	demand	VERB
cblr-3003	332	12	from	from	ADP
cblr-3003	332	13	an	an	DET
cblr-3003	332	14	investment	investment	NOUN
cblr-3003	332	15	in	in	ADP
cblr-3003	332	16	the	the	DET
cblr-3003	332	17	company	company	NOUN
cblr-3003	332	18	,	,	PUNCT
cblr-3003	332	19	based	base	VERB
cblr-3003	332	20	in	in	ADP
cblr-3003	332	21	part	part	NOUN
cblr-3003	332	22	on	on	ADP
cblr-3003	332	23	the	the	DET
cblr-3003	332	24	company	company	NOUN
cblr-3003	332	25	's	's	PART
cblr-3003	332	26	relative	relative	ADJ
cblr-3003	332	27	debt	debt	NOUN
cblr-3003	332	28	to	to	ADP
cblr-3003	332	29	equity	equity	NOUN
cblr-3003	332	30	ratio.81	ratio.81	PROPN
cblr-3003	332	31	next	next	ADV
cblr-3003	332	32	,	,	PUNCT
cblr-3003	332	33	a	a	DET
cblr-3003	332	34	terminal	terminal	ADJ
cblr-3003	332	35	value	value	NOUN
cblr-3003	332	36	,	,	PUNCT
cblr-3003	332	37	representing	represent	VERB
cblr-3003	332	38	the	the	DET
cblr-3003	332	39	value	value	NOUN
cblr-3003	332	40	of	of	ADP
cblr-3003	332	41	the	the	DET
cblr-3003	332	42	debtor	debtor	NOUN
cblr-3003	332	43	's	's	PART
cblr-3003	332	44	cash	cash	NOUN
cblr-3003	332	45	flows	flow	NOUN
cblr-3003	332	46	beyond	beyond	ADP
cblr-3003	332	47	the	the	DET
cblr-3003	332	48	projection	projection	ADJ
cblr-3003	332	49	period	period	NOUN
cblr-3003	332	50	into	into	ADP
cblr-3003	332	51	perpetuity	perpetuity	NOUN
cblr-3003	332	52	,	,	PUNCT
cblr-3003	332	53	is	be	AUX
cblr-3003	332	54	calculated	calculate	VERB
cblr-3003	332	55	by	by	ADP
cblr-3003	332	56	applying	apply	VERB
cblr-3003	332	57	an	an	DET
cblr-3003	332	58	enterprise	enterprise	NOUN
cblr-3003	332	59	value	value	NOUN
cblr-3003	332	60	multiple	multiple	ADJ
cblr-3003	332	61	or	or	CCONJ
cblr-3003	332	62	perpetual	perpetual	ADJ
cblr-3003	332	63	growth	growth	NOUN
cblr-3003	332	64	rate	rate	NOUN
cblr-3003	332	65	to	to	ADP
cblr-3003	332	66	the	the	DET
cblr-3003	332	67	final	final	ADJ
cblr-3003	332	68	year	year	NOUN
cblr-3003	332	69	of	of	ADP
cblr-3003	332	70	projected	project	VERB
cblr-3003	332	71	cash	cash	NOUN
cblr-3003	332	72	flows	flow	NOUN
cblr-3003	332	73	.	.	PUNCT
cblr-3003	333	1	lastly	lastly	ADV
cblr-3003	333	2	,	,	PUNCT
cblr-3003	333	3	the	the	DET
cblr-3003	333	4	terminal	terminal	ADJ
cblr-3003	333	5	value	value	NOUN
cblr-3003	333	6	is	be	AUX
cblr-3003	333	7	discounted	discount	VERB
cblr-3003	333	8	back	back	ADV
cblr-3003	333	9	to	to	ADP
cblr-3003	333	10	present	present	ADJ
cblr-3003	333	11	value	value	NOUN
cblr-3003	333	12	using	use	VERB
cblr-3003	333	13	the	the	DET
cblr-3003	333	14	wacc	wacc	NOUN
cblr-3003	333	15	and	and	CCONJ
cblr-3003	333	16	this	this	DET
cblr-3003	333	17	amount	amount	NOUN
cblr-3003	333	18	is	be	AUX
cblr-3003	333	19	then	then	ADV
cblr-3003	333	20	added	add	VERB
cblr-3003	333	21	to	to	ADP
cblr-3003	333	22	the	the	DET
cblr-3003	333	23	present	present	ADJ
cblr-3003	333	24	value	value	NOUN
cblr-3003	333	25	of	of	ADP
cblr-3003	333	26	the	the	DET
cblr-3003	333	27	projected	project	VERB
cblr-3003	333	28	near	near	ADJ
cblr-3003	333	29	-	-	PUNCT
cblr-3003	333	30	term	term	NOUN
cblr-3003	333	31	cash	cash	NOUN
cblr-3003	333	32	flows	flow	NOUN
cblr-3003	333	33	to	to	PART
cblr-3003	333	34	obtain	obtain	VERB
cblr-3003	333	35	the	the	DET
cblr-3003	333	36	debtor	debtor	NOUN
cblr-3003	333	37	's	's	PART
cblr-3003	333	38	enterprise	enterprise	NOUN
cblr-3003	333	39	value	value	NOUN
cblr-3003	333	40	.	.	PUNCT
cblr-3003	334	1	choosing	choose	VERB
cblr-3003	334	2	appropriate	appropriate	ADJ
cblr-3003	334	3	inputs	input	NOUN
cblr-3003	334	4	for	for	ADP
cblr-3003	334	5	the	the	DET
cblr-3003	334	6	dcf	dcf	PROPN
cblr-3003	334	7	analysis	analysis	NOUN
cblr-3003	334	8	,	,	PUNCT
cblr-3003	334	9	like	like	ADP
cblr-3003	334	10	the	the	DET
cblr-3003	334	11	other	other	ADJ
cblr-3003	334	12	valuation	valuation	NOUN
cblr-3003	334	13	methods	method	NOUN
cblr-3003	334	14	,	,	PUNCT
cblr-3003	334	15	can	can	AUX
cblr-3003	334	16	be	be	AUX
cblr-3003	334	17	difficult	difficult	ADJ
cblr-3003	334	18	.	.	PUNCT
cblr-3003	335	1	an	an	DET
cblr-3003	335	2	example	example	NOUN
cblr-3003	335	3	helps	help	VERB
cblr-3003	335	4	to	to	PART
cblr-3003	335	5	demonstrate	demonstrate	VERB
cblr-3003	335	6	the	the	DET
cblr-3003	335	7	complexities	complexity	NOUN
cblr-3003	335	8	involved	involve	VERB
cblr-3003	335	9	in	in	ADP
cblr-3003	335	10	applying	apply	VERB
cblr-3003	335	11	these	these	DET
cblr-3003	335	12	methodologies	methodology	NOUN
cblr-3003	335	13	.	.	PUNCT
cblr-3003	336	1	in	in	ADP
cblr-3003	336	2	in	in	ADP
cblr-3003	336	3	re	re	PROPN
cblr-3003	336	4	american	american	PROPN
cblr-3003	336	5	homepatient	homepatient	PROPN
cblr-3003	336	6	,	,	PUNCT
cblr-3003	336	7	a	a	DET
cblr-3003	336	8	group	group	NOUN
cblr-3003	336	9	of	of	ADP
cblr-3003	336	10	secured	secured	ADJ
cblr-3003	336	11	lenders	lender	NOUN
cblr-3003	336	12	(	(	PUNCT
cblr-3003	336	13	the	the	DET
cblr-3003	336	14	"	"	PUNCT
cblr-3003	336	15	lenders	lender	NOUN
cblr-3003	336	16	"	"	PUNCT
cblr-3003	336	17	)	)	PUNCT
cblr-3003	336	18	"	"	PUNCT
cblr-3003	336	19	"	"	PUNCT
cblr-3003	336	20	the	the	DET
cblr-3003	336	21	control	control	NOUN
cblr-3003	336	22	premium	premium	NOUN
cblr-3003	336	23	is	be	AUX
cblr-3003	336	24	a	a	DET
cblr-3003	336	25	measure	measure	NOUN
cblr-3003	336	26	of	of	ADP
cblr-3003	336	27	the	the	DET
cblr-3003	336	28	difference	difference	NOUN
cblr-3003	336	29	in	in	ADP
cblr-3003	336	30	value	value	NOUN
cblr-3003	336	31	between	between	ADP
cblr-3003	336	32	a	a	DET
cblr-3003	336	33	controlling	control	VERB
cblr-3003	336	34	interest	interest	NOUN
cblr-3003	336	35	in	in	ADP
cblr-3003	336	36	a	a	DET
cblr-3003	336	37	company	company	NOUN
cblr-3003	336	38	and	and	CCONJ
cblr-3003	336	39	a	a	DET
cblr-3003	336	40	minority	minority	NOUN
cblr-3003	336	41	interest	interest	NOUN
cblr-3003	336	42	and	and	CCONJ
cblr-3003	336	43	can	can	AUX
cblr-3003	336	44	be	be	AUX
cblr-3003	336	45	found	find	VERB
cblr-3003	336	46	in	in	ADP
cblr-3003	336	47	successful	successful	ADJ
cblr-3003	336	48	public	public	ADJ
cblr-3003	336	49	tender	tender	NOUN
cblr-3003	336	50	offers	offer	VERB
cblr-3003	336	51	where	where	SCONJ
cblr-3003	336	52	the	the	DET
cblr-3003	336	53	investor	investor	NOUN
cblr-3003	336	54	acquired	acquire	VERB
cblr-3003	336	55	a	a	DET
cblr-3003	336	56	control	control	NOUN
cblr-3003	336	57	position	position	NOUN
cblr-3003	336	58	.	.	PUNCT
cblr-3003	336	59	"	"	PUNCT
cblr-3003	337	1	american	american	PROPN
cblr-3003	337	2	homepatient	homepatient	PROPN
cblr-3003	337	3	,	,	PUNCT
cblr-3003	337	4	298	298	NUM
cblr-3003	337	5	b.r	b.r	PROPN
cblr-3003	337	6	.	.	PROPN
cblr-3003	337	7	at	at	ADP
cblr-3003	337	8	174	174	NUM
cblr-3003	337	9	n.19	n.19	NOUN
cblr-3003	337	10	.	.	PROPN
cblr-3003	337	11	71	71	NUM
cblr-3003	337	12	see	see	VERB
cblr-3003	337	13	novikoff	novikoff	NOUN
cblr-3003	337	14	&	&	CCONJ
cblr-3003	337	15	polebaum	polebaum	PROPN
cblr-3003	337	16	,	,	PUNCT
cblr-3003	337	17	supra	supra	PROPN
cblr-3003	337	18	note	note	PROPN
cblr-3003	337	19	17	17	NUM
cblr-3003	337	20	,	,	PUNCT
cblr-3003	337	21	at	at	ADP
cblr-3003	337	22	256	256	NUM
cblr-3003	337	23	.	.	NOUN
cblr-3003	337	24	7	7	NUM
cblr-3003	337	25	'	'	PART
cblr-3003	337	26	heroy	heroy	PROPN
cblr-3003	337	27	&	&	CCONJ
cblr-3003	337	28	schaeffer	schaeffer	PROPN
cblr-3003	337	29	,	,	PUNCT
cblr-3003	337	30	supra	supra	PROPN
cblr-3003	337	31	note	note	PROPN
cblr-3003	337	32	17	17	NUM
cblr-3003	337	33	,	,	PUNCT
cblr-3003	337	34	at	at	ADP
cblr-3003	337	35	184	184	NUM
cblr-3003	337	36	(	(	PUNCT
cblr-3003	337	37	quoting	quote	VERB
cblr-3003	337	38	mfs	mfs	PROPN
cblr-3003	337	39	/	/	SYM
cblr-3003	337	40	sun	sun	PROPN
cblr-3003	337	41	life	life	PROPN
cblr-3003	337	42	trust	trust	NOUN
cblr-3003	337	43	-	-	PUNCT
cblr-3003	337	44	high	high	ADJ
cblr-3003	337	45	yield	yield	NOUN
cblr-3003	337	46	series	series	PROPN
cblr-3003	337	47	v.	v.	PROPN
cblr-3003	337	48	van	van	PROPN
cblr-3003	337	49	dusen	dusen	PROPN
cblr-3003	337	50	airport	airport	PROPN
cblr-3003	337	51	servs	servs	PROPN
cblr-3003	337	52	.	.	PUNCT
cblr-3003	338	1	co.	co.	PROPN
cblr-3003	338	2	,	,	PUNCT
cblr-3003	338	3	910	910	PROPN
cblr-3003	338	4	f.	f.	PROPN
cblr-3003	338	5	supp	supp	PROPN
cblr-3003	338	6	.	.	PUNCT
cblr-3003	339	1	913	913	NUM
cblr-3003	339	2	,	,	PUNCT
cblr-3003	339	3	942	942	NUM
cblr-3003	339	4	(	(	PUNCT
cblr-3003	339	5	s.d.n.y	s.d.n.y	PROPN
cblr-3003	339	6	.	.	PROPN
cblr-3003	339	7	1995	1995	NUM
cblr-3003	339	8	)	)	PUNCT
cblr-3003	339	9	(	(	PUNCT
cblr-3003	339	10	non	non	ADJ
cblr-3003	339	11	-	-	ADJ
cblr-3003	339	12	bankruptcy	bankruptcy	ADJ
cblr-3003	339	13	case	case	NOUN
cblr-3003	339	14	)	)	PUNCT
cblr-3003	339	15	)	)	PUNCT
cblr-3003	339	16	.	.	PUNCT
cblr-3003	339	17	'	'	PUNCT
cblr-3003	340	1	for	for	ADP
cblr-3003	340	2	explanations	explanation	NOUN
cblr-3003	340	3	of	of	ADP
cblr-3003	340	4	the	the	DET
cblr-3003	340	5	dcf	dcf	PROPN
cblr-3003	340	6	valuation	valuation	PROPN
cblr-3003	340	7	methodology	methodology	PROPN
cblr-3003	340	8	,	,	PUNCT
cblr-3003	340	9	see	see	VERB
cblr-3003	340	10	7	7	NUM
cblr-3003	340	11	collier	collier	NOUN
cblr-3003	340	12	on	on	ADP
cblr-3003	340	13	bankruptcy	bankruptcy	NOUN
cblr-3003	340	14	,	,	PUNCT
cblr-3003	340	15	supra	supra	PROPN
cblr-3003	340	16	note	note	PROPN
cblr-3003	340	17	21	21	NUM
cblr-3003	340	18	,	,	PUNCT
cblr-3003	340	19	%	%	NOUN
cblr-3003	340	20	1129.06[2	1129.06[2	NUM
cblr-3003	340	21	]	]	X
cblr-3003	341	1	[	[	X
cblr-3003	341	2	a	a	X
cblr-3003	341	3	]	]	X
cblr-3003	342	1	[	[	X
cblr-3003	342	2	ii	ii	X
cblr-3003	342	3	]	]	X
cblr-3003	342	4	;	;	PUNCT
cblr-3003	342	5	pantaleo	pantaleo	PROPN
cblr-3003	342	6	&	&	CCONJ
cblr-3003	342	7	ridings	riding	NOUN
cblr-3003	342	8	,	,	PUNCT
cblr-3003	342	9	supra	supra	PROPN
cblr-3003	342	10	note	note	NOUN
cblr-3003	342	11	21	21	NUM
cblr-3003	342	12	,	,	PUNCT
cblr-3003	342	13	at	at	ADP
cblr-3003	342	14	427	427	NUM
cblr-3003	342	15	-	-	SYM
cblr-3003	342	16	36	36	NUM
cblr-3003	342	17	.	.	PUNCT
cblr-3003	343	1	"	"	PUNCT
cblr-3003	343	2	'	'	PUNCT
cblr-3003	343	3	see	see	VERB
cblr-3003	343	4	7	7	NUM
cblr-3003	343	5	collier	collier	NOUN
cblr-3003	343	6	on	on	ADP
cblr-3003	343	7	bankruptcy	bankruptcy	NOUN
cblr-3003	343	8	,	,	PUNCT
cblr-3003	343	9	supra	supra	PROPN
cblr-3003	343	10	note	note	PROPN
cblr-3003	343	11	21	21	NUM
cblr-3003	343	12	,	,	PUNCT
cblr-3003	343	13	1129.06[2	1129.06[2	NUM
cblr-3003	343	14	]	]	X
cblr-3003	344	1	[	[	X
cblr-3003	344	2	a	a	X
cblr-3003	344	3	]	]	X
cblr-3003	344	4	[	[	X
cblr-3003	344	5	ii	ii	X
cblr-3003	344	6	]	]	X
cblr-3003	345	1	[	[	X
cblr-3003	345	2	b	b	X
cblr-3003	345	3	]	]	X
cblr-3003	345	4	.	.	PUNCT
cblr-3003	346	1	no	no	INTJ
cblr-3003	346	2	.	.	PUNCT
cblr-3003	347	1	2:4031	2:4031	NUM
cblr-3003	347	2	columbia	columbia	PROPN
cblr-3003	347	3	business	business	PROPN
cblr-3003	347	4	la	la	PROPN
cblr-3003	347	5	w	w	PROPN
cblr-3003	347	6	review	review	PROPN
cblr-3003	347	7	argued	argue	VERB
cblr-3003	347	8	that	that	SCONJ
cblr-3003	347	9	the	the	DET
cblr-3003	347	10	$	$	SYM
cblr-3003	347	11	250	250	NUM
cblr-3003	347	12	million	million	NUM
cblr-3003	347	13	valuation	valuation	NOUN
cblr-3003	347	14	adopted	adopt	VERB
cblr-3003	347	15	in	in	ADP
cblr-3003	347	16	the	the	DET
cblr-3003	347	17	plan	plan	NOUN
cblr-3003	347	18	of	of	ADP
cblr-3003	347	19	reorganization	reorganization	NOUN
cblr-3003	347	20	proposed	propose	VERB
cblr-3003	347	21	by	by	ADP
cblr-3003	347	22	american	american	PROPN
cblr-3003	347	23	homepatient	homepatient	PROPN
cblr-3003	347	24	(	(	PUNCT
cblr-3003	347	25	the	the	DET
cblr-3003	347	26	"	"	PUNCT
cblr-3003	347	27	debtor	debtor	NOUN
cblr-3003	347	28	"	"	PUNCT
cblr-3003	347	29	)	)	PUNCT
cblr-3003	347	30	was	be	AUX
cblr-3003	347	31	too	too	ADV
cblr-3003	347	32	low	low	ADJ
cblr-3003	347	33	and	and	CCONJ
cblr-3003	347	34	that	that	SCONJ
cblr-3003	347	35	the	the	DET
cblr-3003	347	36	debtor	debtor	NOUN
cblr-3003	347	37	's	's	PART
cblr-3003	347	38	actual	actual	ADJ
cblr-3003	347	39	value	value	NOUN
cblr-3003	347	40	was	be	AUX
cblr-3003	347	41	in	in	ADP
cblr-3003	347	42	excess	excess	NOUN
cblr-3003	347	43	of	of	ADP
cblr-3003	347	44	$	$	SYM
cblr-3003	347	45	300	300	NUM
cblr-3003	347	46	million.82	million.82	NOUN
cblr-3003	347	47	both	both	DET
cblr-3003	347	48	parties	party	NOUN
cblr-3003	347	49	'	'	PART
cblr-3003	347	50	experts	expert	NOUN
cblr-3003	347	51	assessed	assess	VERB
cblr-3003	347	52	the	the	DET
cblr-3003	347	53	debtor	debtor	NOUN
cblr-3003	347	54	's	's	PART
cblr-3003	347	55	valuation	valuation	NOUN
cblr-3003	347	56	using	use	VERB
cblr-3003	347	57	the	the	DET
cblr-3003	347	58	market	market	NOUN
cblr-3003	347	59	comparison	comparison	NOUN
cblr-3003	347	60	,	,	PUNCT
cblr-3003	347	61	comparable	comparable	ADJ
cblr-3003	347	62	transaction	transaction	NOUN
cblr-3003	347	63	,	,	PUNCT
cblr-3003	347	64	and	and	CCONJ
cblr-3003	347	65	dcf	dcf	PROPN
cblr-3003	347	66	approaches	approach	NOUN
cblr-3003	347	67	,	,	PUNCT
cblr-3003	347	68	yet	yet	CCONJ
cblr-3003	347	69	the	the	DET
cblr-3003	347	70	experts	expert	NOUN
cblr-3003	347	71	reached	reach	VERB
cblr-3003	347	72	substantially	substantially	ADV
cblr-3003	347	73	different	different	ADJ
cblr-3003	347	74	conclusions	conclusion	NOUN
cblr-3003	347	75	based	base	VERB
cblr-3003	347	76	on	on	ADP
cblr-3003	347	77	the	the	DET
cblr-3003	347	78	inputs	input	NOUN
cblr-3003	347	79	they	they	PRON
cblr-3003	347	80	selected	select	VERB
cblr-3003	347	81	:	:	PUNCT
cblr-3003	347	82	table	table	NOUN
cblr-3003	347	83	1	1	NUM
cblr-3003	347	84	.	.	NUM
cblr-3003	347	85	selected	select	VERB
cblr-3003	347	86	american	american	PROPN
cblr-3003	347	87	homepatient	homepatient	PROPN
cblr-3003	347	88	valuation	valuation	NOUN
cblr-3003	347	89	inputs	input	NOUN
cblr-3003	347	90	(	(	PUNCT
cblr-3003	347	91	$	$	SYM
cblr-3003	347	92	millions	million	NOUN
cblr-3003	347	93	)	)	PUNCT
cblr-3003	347	94	debtor	debtor	NOUN
cblr-3003	347	95	's	's	PART
cblr-3003	347	96	expert	expert	NOUN
cblr-3003	347	97	lenders	lender	NOUN
cblr-3003	347	98	'	'	PART
cblr-3003	347	99	expert	expert	NOUN
cblr-3003	347	100	market	market	NOUN
cblr-3003	347	101	comparison	comparison	NOUN
cblr-3003	347	102	approach	approach	NOUN
cblr-3003	347	103	ebitda	ebitda	PROPN
cblr-3003	347	104	$	$	SYM
cblr-3003	347	105	46.6	46.6	NUM
cblr-3003	347	106	$	$	SYM
cblr-3003	347	107	47.5	47.5	NUM
cblr-3003	347	108	multiple	multiple	NOUN
cblr-3003	347	109	5.0	5.0	NUM
cblr-3003	347	110	5.5x	5.5x	NUM
cblr-3003	347	111	6.0	6.0	NUM
cblr-3003	347	112	6.5x	6.5x	NUM
cblr-3003	347	113	implied	imply	VERB
cblr-3003	347	114	valuation	valuation	NOUN
cblr-3003	347	115	$	$	SYM
cblr-3003	347	116	230.0	230.0	NUM
cblr-3003	347	117	-260.0	-260.0	NOUN
cblr-3003	347	118	$	$	SYM
cblr-3003	347	119	285.0	285.0	NUM
cblr-3003	347	120	309.0	309.0	NUM
cblr-3003	347	121	comparable	comparable	ADJ
cblr-3003	347	122	transaction	transaction	NOUN
cblr-3003	347	123	approach	approach	NOUN
cblr-3003	347	124	ebitda	ebitda	NOUN
cblr-3003	347	125	$	$	SYM
cblr-3003	347	126	46.6	46.6	NUM
cblr-3003	347	127	$	$	SYM
cblr-3003	347	128	47.5	47.5	NUM
cblr-3003	347	129	49.3	49.3	NUM
cblr-3003	347	130	multiple	multiple	ADJ
cblr-3003	347	131	5.0	5.0	NUM
cblr-3003	347	132	5.5x	5.5x	NUM
cblr-3003	347	133	6.25	6.25	NUM
cblr-3003	347	134	6.75x	6.75x	NUM
cblr-3003	347	135	implied	imply	VERB
cblr-3003	347	136	valuation	valuation	NOUN
cblr-3003	347	137	$	$	SYM
cblr-3003	347	138	230.0	230.0	NUM
cblr-3003	347	139	-260.0	-260.0	NOUN
cblr-3003	347	140	$	$	SYM
cblr-3003	347	141	297.0	297.0	NUM
cblr-3003	347	142	333.0	333.0	NUM
cblr-3003	347	143	dcf	dcf	NOUN
cblr-3003	347	144	approach	approach	NOUN
cblr-3003	347	145	wacc	wacc	PROPN
cblr-3003	347	146	(	(	PUNCT
cblr-3003	347	147	%	%	INTJ
cblr-3003	347	148	)	)	PUNCT
cblr-3003	347	149	12.5	12.5	NUM
cblr-3003	347	150	%	%	NOUN
cblr-3003	347	151	12.16	12.16	NUM
cblr-3003	347	152	%	%	NOUN
cblr-3003	347	153	financial	financial	ADJ
cblr-3003	347	154	projections	projection	NOUN
cblr-3003	347	155	similar	similar	ADJ
cblr-3003	347	156	to	to	ADP
cblr-3003	347	157	lender	lender	NOUN
cblr-3003	347	158	's	's	PART
cblr-3003	347	159	similar	similar	ADJ
cblr-3003	347	160	to	to	ADP
cblr-3003	347	161	debtor	debtor	NOUN
cblr-3003	347	162	's	's	PART
cblr-3003	347	163	implied	imply	VERB
cblr-3003	347	164	valuation	valuation	NOUN
cblr-3003	347	165	$	$	SYM
cblr-3003	347	166	250.0	250.0	NUM
cblr-3003	347	167	290.0	290.0	NUM
cblr-3003	347	168	$	$	SYM
cblr-3003	347	169	315.0	315.0	NUM
cblr-3003	347	170	357.0	357.0	NUM
cblr-3003	347	171	in	in	ADP
cblr-3003	347	172	the	the	DET
cblr-3003	347	173	market	market	NOUN
cblr-3003	347	174	comparison	comparison	NOUN
cblr-3003	347	175	approach	approach	NOUN
cblr-3003	347	176	,	,	PUNCT
cblr-3003	347	177	both	both	DET
cblr-3003	347	178	experts	expert	NOUN
cblr-3003	347	179	selected	select	VERB
cblr-3003	347	180	the	the	DET
cblr-3003	347	181	same	same	ADJ
cblr-3003	347	182	three	three	NUM
cblr-3003	347	183	comparable	comparable	ADJ
cblr-3003	347	184	companies	company	NOUN
cblr-3003	347	185	for	for	ADP
cblr-3003	347	186	purposes	purpose	NOUN
cblr-3003	347	187	of	of	ADP
cblr-3003	347	188	determining	determine	VERB
cblr-3003	347	189	an	an	DET
cblr-3003	347	190	appropriate	appropriate	ADJ
cblr-3003	347	191	multiple	multiple	NOUN
cblr-3003	347	192	,	,	PUNCT
cblr-3003	347	193	yet	yet	CCONJ
cblr-3003	347	194	they	they	PRON
cblr-3003	347	195	selected	select	VERB
cblr-3003	347	196	82	82	NUM
cblr-3003	347	197	for	for	ADP
cblr-3003	347	198	a	a	DET
cblr-3003	347	199	complete	complete	ADJ
cblr-3003	347	200	discussion	discussion	NOUN
cblr-3003	347	201	of	of	ADP
cblr-3003	347	202	the	the	DET
cblr-3003	347	203	parties	party	NOUN
cblr-3003	347	204	'	'	PART
cblr-3003	347	205	valuation	valuation	NOUN
cblr-3003	347	206	dispute	dispute	NOUN
cblr-3003	347	207	and	and	CCONJ
cblr-3003	347	208	the	the	DET
cblr-3003	347	209	court	court	NOUN
cblr-3003	347	210	's	's	PART
cblr-3003	347	211	resolution	resolution	NOUN
cblr-3003	347	212	,	,	PUNCT
cblr-3003	347	213	see	see	VERB
cblr-3003	347	214	american	american	PROPN
cblr-3003	347	215	homepatient	homepatient	PROPN
cblr-3003	347	216	,	,	PUNCT
cblr-3003	348	1	298	298	NUM
cblr-3003	348	2	b.r	b.r	PROPN
cblr-3003	348	3	.	.	PROPN
cblr-3003	348	4	at	at	ADP
cblr-3003	348	5	172	172	NUM
cblr-3003	348	6	-	-	SYM
cblr-3003	348	7	79	79	NUM
cblr-3003	348	8	.	.	PUNCT
cblr-3003	349	1	for	for	ADP
cblr-3003	349	2	additional	additional	ADJ
cblr-3003	349	3	examples	example	NOUN
cblr-3003	349	4	of	of	ADP
cblr-3003	349	5	the	the	DET
cblr-3003	349	6	difficulties	difficulty	NOUN
cblr-3003	349	7	involved	involve	VERB
cblr-3003	349	8	in	in	ADP
cblr-3003	349	9	applying	apply	VERB
cblr-3003	349	10	these	these	DET
cblr-3003	349	11	methodologies	methodology	NOUN
cblr-3003	349	12	,	,	PUNCT
cblr-3003	349	13	see	see	VERB
cblr-3003	349	14	in	in	ADP
cblr-3003	349	15	re	re	PROPN
cblr-3003	349	16	coram	coram	PROPN
cblr-3003	349	17	healthcare	healthcare	PROPN
cblr-3003	349	18	corp	corp	PROPN
cblr-3003	349	19	.	.	PROPN
cblr-3003	349	20	,	,	PUNCT
cblr-3003	349	21	315	315	NUM
cblr-3003	349	22	b.r	b.r	PROPN
cblr-3003	349	23	.	.	PROPN
cblr-3003	349	24	321	321	NUM
cblr-3003	349	25	,	,	PUNCT
cblr-3003	349	26	337	337	NUM
cblr-3003	349	27	-	-	SYM
cblr-3003	349	28	43	43	NUM
cblr-3003	349	29	(	(	PUNCT
cblr-3003	349	30	bankr	bankr	PROPN
cblr-3003	349	31	.	.	PUNCT
cblr-3003	350	1	d.	d.	PROPN
cblr-3003	350	2	del	del	PROPN
cblr-3003	350	3	.	.	PROPN
cblr-3003	350	4	2004	2004	NUM
cblr-3003	350	5	)	)	PUNCT
cblr-3003	350	6	and	and	CCONJ
cblr-3003	350	7	in	in	ADP
cblr-3003	350	8	re	re	VERB
cblr-3003	350	9	cellular	cellular	ADJ
cblr-3003	350	10	info	info	NOUN
cblr-3003	350	11	.	.	PUNCT
cblr-3003	351	1	sys	sys	PROPN
cblr-3003	351	2	.	.	PROPN
cblr-3003	351	3	,	,	PUNCT
cblr-3003	351	4	inc	inc	PROPN
cblr-3003	351	5	.	.	PROPN
cblr-3003	351	6	,	,	PUNCT
cblr-3003	351	7	171	171	NUM
cblr-3003	351	8	b.r	b.r	PROPN
cblr-3003	351	9	.	.	PROPN
cblr-3003	351	10	926	926	NUM
cblr-3003	351	11	,	,	PUNCT
cblr-3003	351	12	93036	93036	NUM
cblr-3003	351	13	(	(	PUNCT
cblr-3003	351	14	bankr	bankr	PROPN
cblr-3003	351	15	.	.	PUNCT
cblr-3003	352	1	s.d.n.y	s.d.n.y	PROPN
cblr-3003	352	2	.	.	PROPN
cblr-3003	352	3	1994	1994	NUM
cblr-3003	352	4	)	)	PUNCT
cblr-3003	352	5	.	.	PUNCT
cblr-3003	353	1	[	[	X
cblr-3003	353	2	vol	vol	NOUN
cblr-3003	353	3	.	.	PUNCT
cblr-3003	353	4	2005	2005	NUM
cblr-3003	353	5	different	different	ADJ
cblr-3003	353	6	multiples	multiple	NOUN
cblr-3003	353	7	based	base	VERB
cblr-3003	353	8	on	on	ADP
cblr-3003	353	9	their	their	PRON
cblr-3003	353	10	divergent	divergent	ADJ
cblr-3003	353	11	views	view	NOUN
cblr-3003	353	12	of	of	ADP
cblr-3003	353	13	american	american	PROPN
cblr-3003	353	14	homepatient	homepatient	PROPN
cblr-3003	353	15	's	's	PART
cblr-3003	353	16	strength	strength	NOUN
cblr-3003	353	17	and	and	CCONJ
cblr-3003	353	18	its	its	PRON
cblr-3003	353	19	growth	growth	NOUN
cblr-3003	353	20	prospects	prospect	NOUN
cblr-3003	353	21	relative	relative	ADJ
cblr-3003	353	22	to	to	ADP
cblr-3003	353	23	those	those	PRON
cblr-3003	353	24	of	of	ADP
cblr-3003	353	25	the	the	DET
cblr-3003	353	26	comparable	comparable	ADJ
cblr-3003	353	27	companies	company	NOUN
cblr-3003	353	28	.	.	PUNCT
cblr-3003	354	1	the	the	DET
cblr-3003	354	2	experts	expert	NOUN
cblr-3003	354	3	'	'	PART
cblr-3003	354	4	selection	selection	NOUN
cblr-3003	354	5	of	of	ADP
cblr-3003	354	6	differing	differing	ADJ
cblr-3003	354	7	multiples	multiple	NOUN
cblr-3003	354	8	resulted	result	VERB
cblr-3003	354	9	in	in	ADP
cblr-3003	354	10	a	a	DET
cblr-3003	354	11	midpoint	midpoint	NOUN
cblr-3003	354	12	valuation	valuation	NOUN
cblr-3003	354	13	difference	difference	NOUN
cblr-3003	354	14	of	of	ADP
cblr-3003	354	15	approximately	approximately	ADV
cblr-3003	354	16	$	$	SYM
cblr-3003	354	17	50	50	NUM
cblr-3003	354	18	million	million	NUM
cblr-3003	354	19	.	.	PUNCT
cblr-3003	355	1	for	for	ADP
cblr-3003	355	2	the	the	DET
cblr-3003	355	3	comparable	comparable	ADJ
cblr-3003	355	4	transaction	transaction	NOUN
cblr-3003	355	5	approach	approach	NOUN
cblr-3003	355	6	,	,	PUNCT
cblr-3003	355	7	the	the	DET
cblr-3003	355	8	experts	expert	NOUN
cblr-3003	355	9	chose	choose	VERB
cblr-3003	355	10	their	their	PRON
cblr-3003	355	11	multiples	multiple	NOUN
cblr-3003	355	12	based	base	VERB
cblr-3003	355	13	on	on	ADP
cblr-3003	355	14	somewhat	somewhat	ADV
cblr-3003	355	15	different	different	ADJ
cblr-3003	355	16	pools	pool	NOUN
cblr-3003	355	17	of	of	ADP
cblr-3003	355	18	comparable	comparable	ADJ
cblr-3003	355	19	transactions	transaction	NOUN
cblr-3003	355	20	.	.	PUNCT
cblr-3003	356	1	both	both	DET
cblr-3003	356	2	experts	expert	NOUN
cblr-3003	356	3	also	also	ADV
cblr-3003	356	4	considered	consider	VERB
cblr-3003	356	5	bids	bid	NOUN
cblr-3003	356	6	received	receive	VERB
cblr-3003	356	7	in	in	ADP
cblr-3003	356	8	american	american	PROPN
cblr-3003	356	9	homepatient	homepatient	PROPN
cblr-3003	356	10	's	's	PART
cblr-3003	356	11	previously	previously	ADV
cblr-3003	356	12	abandoned	abandon	VERB
cblr-3003	356	13	sale	sale	NOUN
cblr-3003	356	14	process	process	NOUN
cblr-3003	356	15	,	,	PUNCT
cblr-3003	356	16	but	but	CCONJ
cblr-3003	356	17	they	they	PRON
cblr-3003	356	18	assumed	assume	VERB
cblr-3003	356	19	different	different	ADJ
cblr-3003	356	20	underlying	underlie	VERB
cblr-3003	356	21	ebitda	ebitda	NOUN
cblr-3003	356	22	figures	figure	NOUN
cblr-3003	356	23	and	and	CCONJ
cblr-3003	356	24	thus	thus	ADV
cblr-3003	356	25	derived	derive	VERB
cblr-3003	356	26	different	different	ADJ
cblr-3003	356	27	implied	imply	VERB
cblr-3003	356	28	multiples	multiple	NOUN
cblr-3003	356	29	.	.	PUNCT
cblr-3003	357	1	under	under	ADP
cblr-3003	357	2	the	the	DET
cblr-3003	357	3	comparable	comparable	ADJ
cblr-3003	357	4	transaction	transaction	NOUN
cblr-3003	357	5	approach	approach	NOUN
cblr-3003	357	6	,	,	PUNCT
cblr-3003	357	7	the	the	DET
cblr-3003	357	8	difference	difference	NOUN
cblr-3003	357	9	in	in	ADP
cblr-3003	357	10	the	the	DET
cblr-3003	357	11	experts	expert	NOUN
cblr-3003	357	12	'	'	PART
cblr-3003	357	13	selected	select	VERB
cblr-3003	357	14	multiples	multiple	NOUN
cblr-3003	357	15	resulted	result	VERB
cblr-3003	357	16	in	in	ADP
cblr-3003	357	17	a	a	DET
cblr-3003	357	18	midpoint	midpoint	NOUN
cblr-3003	357	19	valuation	valuation	NOUN
cblr-3003	357	20	difference	difference	NOUN
cblr-3003	357	21	of	of	ADP
cblr-3003	357	22	$	$	SYM
cblr-3003	357	23	70	70	NUM
cblr-3003	357	24	million	million	NUM
cblr-3003	357	25	.	.	PUNCT
cblr-3003	358	1	in	in	ADP
cblr-3003	358	2	the	the	DET
cblr-3003	358	3	dcf	dcf	PROPN
cblr-3003	358	4	valuation	valuation	NOUN
cblr-3003	358	5	,	,	PUNCT
cblr-3003	358	6	the	the	DET
cblr-3003	358	7	debtor	debtor	NOUN
cblr-3003	358	8	's	's	PART
cblr-3003	358	9	expert	expert	NOUN
cblr-3003	358	10	based	base	VERB
cblr-3003	358	11	his	his	PRON
cblr-3003	358	12	wacc	wacc	PROPN
cblr-3003	358	13	assumption	assumption	NOUN
cblr-3003	358	14	on	on	ADP
cblr-3003	358	15	the	the	DET
cblr-3003	358	16	debt	debt	NOUN
cblr-3003	358	17	to	to	ADP
cblr-3003	358	18	equity	equity	NOUN
cblr-3003	358	19	ratios	ratio	NOUN
cblr-3003	358	20	of	of	ADP
cblr-3003	358	21	comparable	comparable	ADJ
cblr-3003	358	22	companies	company	NOUN
cblr-3003	358	23	while	while	SCONJ
cblr-3003	358	24	the	the	DET
cblr-3003	358	25	lenders	lender	NOUN
cblr-3003	358	26	'	'	PART
cblr-3003	358	27	expert	expert	NOUN
cblr-3003	358	28	calculated	calculate	VERB
cblr-3003	358	29	wacc	wacc	PROPN
cblr-3003	358	30	based	base	VERB
cblr-3003	358	31	on	on	ADP
cblr-3003	358	32	the	the	DET
cblr-3003	358	33	debtor	debtor	NOUN
cblr-3003	358	34	's	's	PART
cblr-3003	358	35	current	current	ADJ
cblr-3003	358	36	debt	debt	NOUN
cblr-3003	358	37	to	to	ADP
cblr-3003	358	38	equity	equity	NOUN
cblr-3003	358	39	ratio	ratio	NOUN
cblr-3003	358	40	;	;	PUNCT
cblr-3003	358	41	the	the	DET
cblr-3003	358	42	experts	expert	NOUN
cblr-3003	358	43	also	also	ADV
cblr-3003	358	44	utilized	utilize	VERB
cblr-3003	358	45	different	different	ADJ
cblr-3003	358	46	values	value	NOUN
cblr-3003	358	47	for	for	ADP
cblr-3003	358	48	the	the	DET
cblr-3003	358	49	cost	cost	NOUN
cblr-3003	358	50	of	of	ADP
cblr-3003	358	51	equity	equity	NOUN
cblr-3003	358	52	financing	financing	NOUN
cblr-3003	358	53	.	.	PUNCT
cblr-3003	359	1	in	in	ADP
cblr-3003	359	2	addition	addition	NOUN
cblr-3003	359	3	,	,	PUNCT
cblr-3003	359	4	the	the	DET
cblr-3003	359	5	lenders	lender	NOUN
cblr-3003	359	6	'	'	PART
cblr-3003	359	7	expert	expert	NOUN
cblr-3003	359	8	calculated	calculate	VERB
cblr-3003	359	9	dcf	dcf	NOUN
cblr-3003	359	10	value	value	NOUN
cblr-3003	359	11	both	both	CCONJ
cblr-3003	359	12	with	with	ADP
cblr-3003	359	13	and	and	CCONJ
cblr-3003	359	14	without	without	ADP
cblr-3003	359	15	the	the	DET
cblr-3003	359	16	value	value	NOUN
cblr-3003	359	17	of	of	ADP
cblr-3003	359	18	the	the	DET
cblr-3003	359	19	debtor	debtor	NOUN
cblr-3003	359	20	's	's	PART
cblr-3003	359	21	net	net	ADJ
cblr-3003	359	22	operating	operating	NOUN
cblr-3003	359	23	losses	loss	NOUN
cblr-3003	359	24	(	(	PUNCT
cblr-3003	359	25	"	"	PUNCT
cblr-3003	359	26	nols	nols	PROPN
cblr-3003	359	27	"	"	PUNCT
cblr-3003	359	28	)	)	PUNCT
cblr-3003	359	29	,	,	PUNCT
cblr-3003	359	30	while	while	SCONJ
cblr-3003	359	31	the	the	DET
cblr-3003	359	32	debtor	debtor	NOUN
cblr-3003	359	33	's	's	PART
cblr-3003	359	34	expert	expert	NOUN
cblr-3003	359	35	did	do	AUX
cblr-3003	359	36	not	not	PART
cblr-3003	359	37	consider	consider	VERB
cblr-3003	359	38	nols	nol	NOUN
cblr-3003	359	39	based	base	VERB
cblr-3003	359	40	on	on	ADP
cblr-3003	359	41	his	his	PRON
cblr-3003	359	42	belief	belief	NOUN
cblr-3003	359	43	that	that	SCONJ
cblr-3003	359	44	they	they	PRON
cblr-3003	359	45	could	could	AUX
cblr-3003	359	46	not	not	PART
cblr-3003	359	47	legally	legally	ADV
cblr-3003	359	48	be	be	AUX
cblr-3003	359	49	utilized	utilize	VERB
cblr-3003	359	50	by	by	ADP
cblr-3003	359	51	the	the	DET
cblr-3003	359	52	debtor	debtor	NOUN
cblr-3003	359	53	.	.	PUNCT
cblr-3003	360	1	the	the	DET
cblr-3003	360	2	experts	expert	NOUN
cblr-3003	360	3	'	'	PART
cblr-3003	360	4	midpoint	midpoint	NOUN
cblr-3003	360	5	valuation	valuation	NOUN
cblr-3003	360	6	difference	difference	NOUN
cblr-3003	360	7	was	be	AUX
cblr-3003	360	8	approximately	approximately	ADV
cblr-3003	360	9	$	$	SYM
cblr-3003	360	10	65	65	NUM
cblr-3003	360	11	million	million	NUM
cblr-3003	360	12	under	under	ADP
cblr-3003	360	13	this	this	DET
cblr-3003	360	14	approach	approach	NOUN
cblr-3003	360	15	.	.	PUNCT
cblr-3003	361	1	the	the	DET
cblr-3003	361	2	court	court	NOUN
cblr-3003	361	3	ultimately	ultimately	ADV
cblr-3003	361	4	adopted	adopt	VERB
cblr-3003	361	5	the	the	DET
cblr-3003	361	6	debtor	debtor	NOUN
cblr-3003	361	7	's	's	PART
cblr-3003	361	8	proposed	propose	VERB
cblr-3003	361	9	valuation	valuation	NOUN
cblr-3003	361	10	range	range	NOUN
cblr-3003	361	11	as	as	ADP
cblr-3003	361	12	a	a	DET
cblr-3003	361	13	result	result	NOUN
cblr-3003	361	14	of	of	ADP
cblr-3003	361	15	its	its	PRON
cblr-3003	361	16	expert	expert	NOUN
cblr-3003	361	17	's	's	PART
cblr-3003	361	18	greater	great	ADJ
cblr-3003	361	19	perceived	perceive	VERB
cblr-3003	361	20	credibility	credibility	NOUN
cblr-3003	361	21	.	.	PUNCT
cblr-3003	362	1	in	in	ADP
cblr-3003	362	2	summary	summary	NOUN
cblr-3003	362	3	,	,	PUNCT
cblr-3003	362	4	valuation	valuation	NOUN
cblr-3003	362	5	is	be	AUX
cblr-3003	362	6	an	an	DET
cblr-3003	362	7	inexact	inexact	ADJ
cblr-3003	362	8	science	science	NOUN
cblr-3003	362	9	.	.	PUNCT
cblr-3003	363	1	3	3	NUM
cblr-3003	363	2	this	this	PRON
cblr-3003	363	3	is	be	AUX
cblr-3003	363	4	true	true	ADJ
cblr-3003	363	5	in	in	ADP
cblr-3003	363	6	part	part	NOUN
cblr-3003	363	7	because	because	SCONJ
cblr-3003	363	8	"	"	PUNCT
cblr-3003	363	9	[	[	X
cblr-3003	363	10	alt	alt	X
cblr-3003	363	11	least	least	ADJ
cblr-3003	363	12	as	as	ADV
cblr-3003	363	13	important	important	ADJ
cblr-3003	363	14	as	as	SCONJ
cblr-3003	363	15	the	the	DET
cblr-3003	363	16	methodology	methodology	NOUN
cblr-3003	363	17	employed	employ	VERB
cblr-3003	363	18	[	[	PUNCT
cblr-3003	363	19	in	in	ADP
cblr-3003	363	20	]	]	PUNCT
cblr-3003	363	21	arriving	arrive	VERB
cblr-3003	363	22	at	at	ADP
cblr-3003	363	23	market	market	NOUN
cblr-3003	363	24	value	value	NOUN
cblr-3003	363	25	is	be	AUX
cblr-3003	363	26	the	the	DET
cblr-3003	363	27	'	'	PUNCT
cblr-3003	363	28	quality	quality	NOUN
cblr-3003	363	29	and	and	CCONJ
cblr-3003	363	30	reasonableness	reasonableness	NOUN
cblr-3003	363	31	of	of	ADP
cblr-3003	363	32	the	the	DET
cblr-3003	363	33	assumptions	assumption	NOUN
cblr-3003	363	34	which	which	PRON
cblr-3003	363	35	are	be	AUX
cblr-3003	363	36	see	see	ADJ
cblr-3003	363	37	,	,	PUNCT
cblr-3003	363	38	e.g.	e.g.	ADV
cblr-3003	363	39	,	,	PUNCT
cblr-3003	363	40	in	in	ADP
cblr-3003	363	41	re	re	PROPN
cblr-3003	363	42	gustave	gustave	PROPN
cblr-3003	363	43	schaefer	schaefer	PROPN
cblr-3003	363	44	co.	co.	PROPN
cblr-3003	363	45	,	,	PUNCT
cblr-3003	363	46	103	103	NUM
cblr-3003	363	47	f.2d	f.2d	ADP
cblr-3003	363	48	237	237	NUM
cblr-3003	363	49	,	,	PUNCT
cblr-3003	363	50	242	242	NUM
cblr-3003	363	51	(	(	PUNCT
cblr-3003	363	52	6th	6th	ADJ
cblr-3003	363	53	cir	cir	NOUN
cblr-3003	363	54	.	.	PUNCT
cblr-3003	363	55	1939	1939	NUM
cblr-3003	363	56	)	)	PUNCT
cblr-3003	364	1	(	(	PUNCT
cblr-3003	364	2	"	"	PUNCT
cblr-3003	364	3	the	the	DET
cblr-3003	364	4	valuation	valuation	NOUN
cblr-3003	364	5	of	of	ADP
cblr-3003	364	6	property	property	NOUN
cblr-3003	364	7	is	be	AUX
cblr-3003	364	8	an	an	DET
cblr-3003	364	9	inexact	inexact	ADJ
cblr-3003	364	10	science	science	NOUN
cblr-3003	364	11	and	and	CCONJ
cblr-3003	364	12	whatever	whatever	DET
cblr-3003	364	13	method	method	NOUN
cblr-3003	364	14	is	be	AUX
cblr-3003	364	15	used	use	VERB
cblr-3003	364	16	will	will	AUX
cblr-3003	364	17	only	only	ADV
cblr-3003	364	18	be	be	AUX
cblr-3003	364	19	an	an	DET
cblr-3003	364	20	approximation	approximation	NOUN
cblr-3003	364	21	and	and	CCONJ
cblr-3003	364	22	variance	variance	NOUN
cblr-3003	364	23	of	of	ADP
cblr-3003	364	24	opinion	opinion	NOUN
cblr-3003	364	25	by	by	ADP
cblr-3003	364	26	two	two	NUM
cblr-3003	364	27	individuals	individual	NOUN
cblr-3003	364	28	does	do	AUX
cblr-3003	364	29	not	not	PART
cblr-3003	364	30	establish	establish	VERB
cblr-3003	364	31	a	a	DET
cblr-3003	364	32	mistake	mistake	NOUN
cblr-3003	364	33	in	in	ADP
cblr-3003	364	34	either	either	ADV
cblr-3003	364	35	.	.	PUNCT
cblr-3003	364	36	"	"	PUNCT
cblr-3003	364	37	)	)	PUNCT
cblr-3003	364	38	;	;	PUNCT
cblr-3003	364	39	in	in	ADP
cblr-3003	364	40	re	re	PROPN
cblr-3003	364	41	jones	jones	PROPN
cblr-3003	364	42	,	,	PUNCT
cblr-3003	364	43	5	5	NUM
cblr-3003	364	44	b.r	b.r	PROPN
cblr-3003	364	45	.	.	PROPN
cblr-3003	364	46	736	736	NUM
cblr-3003	364	47	,	,	PUNCT
cblr-3003	364	48	738	738	NUM
cblr-3003	364	49	(	(	PUNCT
cblr-3003	364	50	bankr	bankr	PROPN
cblr-3003	364	51	.	.	PUNCT
cblr-3003	365	1	e.d	e.d	PROPN
cblr-3003	365	2	.	.	PROPN
cblr-3003	365	3	va	va	PROPN
cblr-3003	365	4	.	.	PROPN
cblr-3003	365	5	1980	1980	NUM
cblr-3003	365	6	)	)	PUNCT
cblr-3003	365	7	(	(	PUNCT
cblr-3003	365	8	"	"	PUNCT
cblr-3003	365	9	true	true	ADJ
cblr-3003	365	10	value	value	NOUN
cblr-3003	365	11	is	be	AUX
cblr-3003	365	12	an	an	DET
cblr-3003	365	13	elusive	elusive	ADJ
cblr-3003	365	14	pimpernel	pimpernel	NOUN
cblr-3003	365	15	.	.	PUNCT
cblr-3003	366	1	"	"	PUNCT
cblr-3003	366	2	)	)	PUNCT
cblr-3003	366	3	.	.	PUNCT
cblr-3003	367	1	valuation	valuation	PROPN
cblr-3003	367	2	uncertaintyno	uncertaintyno	ADJ
cblr-3003	367	3	.	.	PUNCT
cblr-3003	368	1	2:403	2:403	NOUN
cblr-3003	368	2	)	)	PUNCT
cblr-3003	368	3	plugged	plug	VERB
cblr-3003	368	4	into	into	ADP
cblr-3003	368	5	[	[	X
cblr-3003	368	6	the	the	DET
cblr-3003	368	7	methodologies	methodology	NOUN
cblr-3003	368	8	]	]	PUNCT
cblr-3003	368	9	.	.	PUNCT
cblr-3003	368	10	"	"	PUNCT
cblr-3003	369	1	'	'	PUNCT
cblr-3003	369	2	the	the	DET
cblr-3003	369	3	underlying	underlying	ADJ
cblr-3003	369	4	assumptions	assumption	NOUN
cblr-3003	369	5	will	will	AUX
cblr-3003	369	6	inevitably	inevitably	ADV
cblr-3003	369	7	vary	vary	VERB
cblr-3003	369	8	from	from	ADP
cblr-3003	369	9	one	one	NUM
cblr-3003	369	10	valuation	valuation	NOUN
cblr-3003	369	11	attempt	attempt	NOUN
cblr-3003	369	12	to	to	ADP
cblr-3003	369	13	another	another	PRON
cblr-3003	369	14	based	base	VERB
cblr-3003	369	15	on	on	ADP
cblr-3003	369	16	the	the	DET
cblr-3003	369	17	judgment	judgment	NOUN
cblr-3003	369	18	,	,	PUNCT
cblr-3003	369	19	experience	experience	NOUN
cblr-3003	369	20	,	,	PUNCT
cblr-3003	369	21	situationspecific	situationspecific	NOUN
cblr-3003	369	22	knowledge	knowledge	NOUN
cblr-3003	369	23	,	,	PUNCT
cblr-3003	369	24	and	and	CCONJ
cblr-3003	369	25	expectations	expectation	NOUN
cblr-3003	369	26	of	of	ADP
cblr-3003	369	27	the	the	DET
cblr-3003	369	28	individual	individual	NOUN
cblr-3003	369	29	performing	perform	VERB
cblr-3003	369	30	the	the	DET
cblr-3003	369	31	valuation	valuation	NOUN
cblr-3003	369	32	.	.	PUNCT
cblr-3003	370	1	thus	thus	ADV
cblr-3003	370	2	,	,	PUNCT
cblr-3003	370	3	"	"	PUNCT
cblr-3003	370	4	[	[	X
cblr-3003	370	5	t]o	t]o	NOUN
cblr-3003	370	6	avoid	avoid	VERB
cblr-3003	370	7	gross	gross	ADJ
cblr-3003	370	8	error	error	NOUN
cblr-3003	370	9	,	,	PUNCT
cblr-3003	370	10	and	and	CCONJ
cblr-3003	370	11	in	in	ADP
cblr-3003	370	12	cases	case	NOUN
cblr-3003	370	13	in	in	ADP
cblr-3003	370	14	which	which	PRON
cblr-3003	370	15	entity	entity	NOUN
cblr-3003	370	16	valuation	valuation	NOUN
cblr-3003	370	17	is	be	AUX
cblr-3003	370	18	critical	critical	ADJ
cblr-3003	370	19	to	to	ADP
cblr-3003	370	20	a	a	DET
cblr-3003	370	21	fair	fair	ADJ
cblr-3003	370	22	and	and	CCONJ
cblr-3003	370	23	equitable	equitable	ADJ
cblr-3003	370	24	outcome	outcome	NOUN
cblr-3003	370	25	of	of	ADP
cblr-3003	370	26	the	the	DET
cblr-3003	370	27	case	case	NOUN
cblr-3003	370	28	,	,	PUNCT
cblr-3003	370	29	courts	court	NOUN
cblr-3003	370	30	...	...	PUNCT
cblr-3003	370	31	should	should	AUX
cblr-3003	370	32	use	use	VERB
cblr-3003	370	33	multiple	multiple	ADJ
cblr-3003	370	34	methods	method	NOUN
cblr-3003	370	35	to	to	PART
cblr-3003	370	36	check	check	VERB
cblr-3003	370	37	value	value	NOUN
cblr-3003	370	38	.	.	PUNCT
cblr-3003	371	1	"85	"85	PROPN
cblr-3003	372	1	unfortunately	unfortunately	ADV
cblr-3003	372	2	,	,	PUNCT
cblr-3003	372	3	even	even	ADV
cblr-3003	372	4	the	the	DET
cblr-3003	372	5	performance	performance	NOUN
cblr-3003	372	6	of	of	ADP
cblr-3003	372	7	a	a	DET
cblr-3003	372	8	meticulous	meticulous	ADJ
cblr-3003	372	9	valuation	valuation	NOUN
cblr-3003	372	10	analysis	analysis	NOUN
cblr-3003	372	11	can	can	AUX
cblr-3003	372	12	not	not	PART
cblr-3003	372	13	guarantee	guarantee	VERB
cblr-3003	372	14	that	that	SCONJ
cblr-3003	372	15	the	the	DET
cblr-3003	372	16	parties	party	NOUN
cblr-3003	372	17	(	(	PUNCT
cblr-3003	372	18	or	or	CCONJ
cblr-3003	372	19	a	a	DET
cblr-3003	372	20	court	court	NOUN
cblr-3003	372	21	)	)	PUNCT
cblr-3003	372	22	will	will	AUX
cblr-3003	372	23	get	get	VERB
cblr-3003	372	24	the	the	DET
cblr-3003	372	25	valuation	valuation	NOUN
cblr-3003	372	26	right8	right8	PROPN
cblr-3003	372	27	6	6	NUM
cblr-3003	372	28	d.	d.	PROPN
cblr-3003	372	29	judicial	judicial	PROPN
cblr-3003	372	30	valuation	valuation	NOUN
cblr-3003	372	31	determinations	determination	NOUN
cblr-3003	372	32	as	as	SCONJ
cblr-3003	372	33	discussed	discuss	VERB
cblr-3003	372	34	in	in	ADP
cblr-3003	372	35	section	section	NOUN
cblr-3003	372	36	iii.a	iii.a	PROPN
cblr-3003	372	37	,	,	PUNCT
cblr-3003	372	38	disputes	dispute	NOUN
cblr-3003	372	39	over	over	ADP
cblr-3003	372	40	the	the	DET
cblr-3003	372	41	value	value	NOUN
cblr-3003	372	42	of	of	ADP
cblr-3003	372	43	a	a	DET
cblr-3003	372	44	reorganizing	reorganize	VERB
cblr-3003	372	45	entity	entity	NOUN
cblr-3003	372	46	may	may	AUX
cblr-3003	372	47	stem	stem	VERB
cblr-3003	372	48	in	in	ADP
cblr-3003	372	49	whole	whole	ADJ
cblr-3003	372	50	or	or	CCONJ
cblr-3003	372	51	in	in	ADP
cblr-3003	372	52	part	part	NOUN
cblr-3003	372	53	from	from	ADP
cblr-3003	372	54	attempts	attempt	NOUN
cblr-3003	372	55	to	to	PART
cblr-3003	372	56	exploit	exploit	VERB
cblr-3003	372	57	the	the	DET
cblr-3003	372	58	uncertainty	uncertainty	NOUN
cblr-3003	372	59	surrounding	surround	VERB
cblr-3003	372	60	judicial	judicial	ADJ
cblr-3003	372	61	valuation	valuation	NOUN
cblr-3003	372	62	determinations	determination	NOUN
cblr-3003	372	63	.	.	PUNCT
cblr-3003	373	1	a	a	DET
cblr-3003	373	2	judge	judge	NOUN
cblr-3003	373	3	will	will	AUX
cblr-3003	373	4	be	be	AUX
cblr-3003	373	5	called	call	VERB
cblr-3003	373	6	upon	upon	SCONJ
cblr-3003	373	7	to	to	PART
cblr-3003	373	8	make	make	VERB
cblr-3003	373	9	a	a	DET
cblr-3003	373	10	valuation	valuation	NOUN
cblr-3003	373	11	determination	determination	NOUN
cblr-3003	373	12	when	when	SCONJ
cblr-3003	373	13	the	the	DET
cblr-3003	373	14	parties	party	NOUN
cblr-3003	373	15	can	can	AUX
cblr-3003	373	16	not	not	PART
cblr-3003	373	17	reach	reach	VERB
cblr-3003	373	18	an	an	DET
cblr-3003	373	19	agreement	agreement	NOUN
cblr-3003	373	20	themselves	themselves	PRON
cblr-3003	373	21	because	because	SCONJ
cblr-3003	373	22	,	,	PUNCT
cblr-3003	373	23	in	in	ADP
cblr-3003	373	24	order	order	NOUN
cblr-3003	373	25	to	to	PART
cblr-3003	373	26	cram	cram	VERB
cblr-3003	373	27	down	down	ADP
cblr-3003	373	28	a	a	DET
cblr-3003	373	29	reorganization	reorganization	NOUN
cblr-3003	373	30	plan	plan	NOUN
cblr-3003	373	31	over	over	ADP
cblr-3003	373	32	the	the	DET
cblr-3003	373	33	objections	objection	NOUN
cblr-3003	373	34	of	of	ADP
cblr-3003	373	35	impaired	impaired	ADJ
cblr-3003	373	36	claimants	claimant	NOUN
cblr-3003	373	37	,	,	PUNCT
cblr-3003	373	38	a	a	DET
cblr-3003	373	39	judge	judge	NOUN
cblr-3003	373	40	must	must	AUX
cblr-3003	373	41	ensure	ensure	VERB
cblr-3003	373	42	that	that	SCONJ
cblr-3003	373	43	the	the	DET
cblr-3003	373	44	plan	plan	NOUN
cblr-3003	373	45	adheres	adhere	VERB
cblr-3003	373	46	to	to	ADP
cblr-3003	373	47	the	the	DET
cblr-3003	373	48	absolute	absolute	ADJ
cblr-3003	373	49	priority	priority	NOUN
cblr-3003	373	50	rule.87	rule.87	VERB
cblr-3003	373	51	but	but	CCONJ
cblr-3003	373	52	"	"	PUNCT
cblr-3003	373	53	[	[	X
cblr-3003	373	54	a	a	X
cblr-3003	373	55	]	]	X
cblr-3003	373	56	determination	determination	NOUN
cblr-3003	373	57	of	of	ADP
cblr-3003	373	58	absolute	absolute	ADJ
cblr-3003	373	59	priority	priority	NOUN
cblr-3003	373	60	..	..	PUNCT
cblr-3003	373	61	,	,	PUNCT
cblr-3003	373	62	does	do	AUX
cblr-3003	373	63	not	not	PART
cblr-3003	373	64	,	,	PUNCT
cblr-3003	373	65	in	in	ADP
cblr-3003	373	66	fact	fact	NOUN
cblr-3003	373	67	,	,	PUNCT
cblr-3003	373	68	assure	assure	VERB
cblr-3003	373	69	adherence	adherence	NOUN
cblr-3003	373	70	to	to	ADP
cblr-3003	373	71	such	such	ADJ
cblr-3003	373	72	'	'	PUNCT
cblr-3003	373	73	in	in	ADP
cblr-3003	373	74	re	re	NOUN
cblr-3003	373	75	vanderveer	vanderveer	NOUN
cblr-3003	373	76	estates	estate	NOUN
cblr-3003	373	77	holding	holding	NOUN
cblr-3003	373	78	,	,	PUNCT
cblr-3003	373	79	llc	llc	PROPN
cblr-3003	373	80	,	,	PUNCT
cblr-3003	373	81	293	293	NUM
cblr-3003	373	82	b.r	b.r	PROPN
cblr-3003	373	83	.	.	PROPN
cblr-3003	373	84	560	560	NUM
cblr-3003	373	85	,	,	PUNCT
cblr-3003	373	86	564	564	NUM
cblr-3003	373	87	(	(	PUNCT
cblr-3003	373	88	bankr	bankr	PROPN
cblr-3003	373	89	.	.	PUNCT
cblr-3003	374	1	e.d.n.y	e.d.n.y	PROPN
cblr-3003	374	2	.	.	PROPN
cblr-3003	374	3	2003	2003	NUM
cblr-3003	374	4	)	)	PUNCT
cblr-3003	375	1	(	(	PUNCT
cblr-3003	375	2	quoting	quote	VERB
cblr-3003	375	3	in	in	ADP
cblr-3003	375	4	re	re	PROPN
cblr-3003	375	5	carmania	carmania	PROPN
cblr-3003	375	6	corp	corp	PROPN
cblr-3003	375	7	.	.	PROPN
cblr-3003	375	8	,	,	PUNCT
cblr-3003	375	9	156	156	NUM
cblr-3003	375	10	b.r	b.r	PROPN
cblr-3003	375	11	.	.	PROPN
cblr-3003	375	12	119	119	NUM
cblr-3003	375	13	,	,	PUNCT
cblr-3003	375	14	121	121	NUM
cblr-3003	375	15	(	(	PUNCT
cblr-3003	375	16	bankr	bankr	PROPN
cblr-3003	375	17	.	.	PUNCT
cblr-3003	376	1	s.d.n.y	s.d.n.y	PROPN
cblr-3003	376	2	.	.	PROPN
cblr-3003	376	3	1993	1993	NUM
cblr-3003	376	4	)	)	PUNCT
cblr-3003	376	5	)	)	PUNCT
cblr-3003	376	6	.	.	PUNCT
cblr-3003	377	1	7	7	NUM
cblr-3003	377	2	collier	collier	NOUN
cblr-3003	377	3	on	on	ADP
cblr-3003	377	4	bankruptcy	bankruptcy	NOUN
cblr-3003	377	5	,	,	PUNCT
cblr-3003	377	6	supra	supra	PROPN
cblr-3003	377	7	note	note	PROPN
cblr-3003	377	8	21	21	NUM
cblr-3003	377	9	,	,	PUNCT
cblr-3003	377	10	1129.06[2	1129.06[2	NUM
cblr-3003	377	11	]	]	X
cblr-3003	378	1	[	[	X
cblr-3003	378	2	a	a	X
cblr-3003	378	3	]	]	X
cblr-3003	378	4	[	[	X
cblr-3003	378	5	iv	iv	X
cblr-3003	378	6	]	]	PUNCT
cblr-3003	378	7	.	.	PUNCT
cblr-3003	379	1	see	see	VERB
cblr-3003	379	2	gilson	gilson	PROPN
cblr-3003	379	3	et	et	PROPN
cblr-3003	379	4	al	al	PROPN
cblr-3003	379	5	.	.	PROPN
cblr-3003	379	6	,	,	PUNCT
cblr-3003	379	7	supra	supra	PROPN
cblr-3003	379	8	note	note	PROPN
cblr-3003	379	9	25	25	NUM
cblr-3003	379	10	,	,	PUNCT
cblr-3003	379	11	at	at	ADP
cblr-3003	379	12	53	53	NUM
cblr-3003	379	13	-	-	SYM
cblr-3003	379	14	54	54	NUM
cblr-3003	379	15	(	(	PUNCT
cblr-3003	379	16	finding	find	VERB
cblr-3003	379	17	in	in	ADP
cblr-3003	379	18	a	a	DET
cblr-3003	379	19	proprietary	proprietary	ADJ
cblr-3003	379	20	study	study	NOUN
cblr-3003	379	21	of	of	ADP
cblr-3003	379	22	sixty	sixty	NUM
cblr-3003	379	23	-	-	PUNCT
cblr-3003	379	24	three	three	NUM
cblr-3003	379	25	firms	firm	NOUN
cblr-3003	379	26	emerging	emerge	VERB
cblr-3003	379	27	from	from	ADP
cblr-3003	379	28	chapter	chapter	NOUN
cblr-3003	379	29	11	11	NUM
cblr-3003	379	30	between	between	ADP
cblr-3003	379	31	1984	1984	NUM
cblr-3003	379	32	and	and	CCONJ
cblr-3003	379	33	1993	1993	NUM
cblr-3003	379	34	that	that	SCONJ
cblr-3003	379	35	the	the	DET
cblr-3003	379	36	results	result	NOUN
cblr-3003	379	37	produced	produce	VERB
cblr-3003	379	38	by	by	ADP
cblr-3003	379	39	traditional	traditional	ADJ
cblr-3003	379	40	valuation	valuation	NOUN
cblr-3003	379	41	methods	method	NOUN
cblr-3003	379	42	tend	tend	VERB
cblr-3003	379	43	to	to	PART
cblr-3003	379	44	underestimate	underestimate	VERB
cblr-3003	379	45	value	value	NOUN
cblr-3003	379	46	as	as	SCONJ
cblr-3003	379	47	compared	compare	VERB
cblr-3003	379	48	to	to	ADP
cblr-3003	379	49	post	post	ADJ
cblr-3003	379	50	-	-	ADJ
cblr-3003	379	51	emergence	emergence	ADJ
cblr-3003	379	52	market	market	NOUN
cblr-3003	379	53	value	value	NOUN
cblr-3003	379	54	,	,	PUNCT
cblr-3003	379	55	although	although	SCONJ
cblr-3003	379	56	the	the	DET
cblr-3003	379	57	range	range	NOUN
cblr-3003	379	58	of	of	ADP
cblr-3003	379	59	error	error	NOUN
cblr-3003	379	60	in	in	ADP
cblr-3003	379	61	both	both	DET
cblr-3003	379	62	directions	direction	NOUN
cblr-3003	379	63	is	be	AUX
cblr-3003	379	64	substantial	substantial	ADJ
cblr-3003	379	65	,	,	PUNCT
cblr-3003	379	66	and	and	CCONJ
cblr-3003	379	67	that	that	SCONJ
cblr-3003	379	68	dcf	dcf	PROPN
cblr-3003	379	69	valuation	valuation	PROPN
cblr-3003	379	70	proved	prove	VERB
cblr-3003	379	71	to	to	PART
cblr-3003	379	72	be	be	AUX
cblr-3003	379	73	more	more	ADV
cblr-3003	379	74	accurate	accurate	ADJ
cblr-3003	379	75	than	than	ADP
cblr-3003	379	76	comparable	comparable	ADJ
cblr-3003	379	77	company	company	NOUN
cblr-3003	379	78	valuation	valuation	NOUN
cblr-3003	379	79	)	)	PUNCT
cblr-3003	379	80	.	.	PUNCT
cblr-3003	380	1	the	the	DET
cblr-3003	380	2	authors	author	NOUN
cblr-3003	380	3	attribute	attribute	VERB
cblr-3003	380	4	the	the	DET
cblr-3003	380	5	imprecision	imprecision	NOUN
cblr-3003	380	6	of	of	ADP
cblr-3003	380	7	traditional	traditional	ADJ
cblr-3003	380	8	valuation	valuation	NOUN
cblr-3003	380	9	methods	method	NOUN
cblr-3003	380	10	to	to	ADP
cblr-3003	380	11	the	the	DET
cblr-3003	380	12	administrative	administrative	ADJ
cblr-3003	380	13	,	,	PUNCT
cblr-3003	380	14	rather	rather	ADV
cblr-3003	380	15	than	than	ADP
cblr-3003	380	16	market	market	NOUN
cblr-3003	380	17	-	-	PUNCT
cblr-3003	380	18	based	base	VERB
cblr-3003	380	19	,	,	PUNCT
cblr-3003	380	20	nature	nature	NOUN
cblr-3003	380	21	of	of	ADP
cblr-3003	380	22	the	the	DET
cblr-3003	380	23	bankruptcy	bankruptcy	NOUN
cblr-3003	380	24	process	process	NOUN
cblr-3003	380	25	,	,	PUNCT
cblr-3003	380	26	which	which	PRON
cblr-3003	380	27	reduces	reduce	VERB
cblr-3003	380	28	the	the	DET
cblr-3003	380	29	quality	quality	NOUN
cblr-3003	380	30	and	and	CCONJ
cblr-3003	380	31	availability	availability	NOUN
cblr-3003	380	32	of	of	ADP
cblr-3003	380	33	information	information	NOUN
cblr-3003	380	34	,	,	PUNCT
cblr-3003	380	35	and	and	CCONJ
cblr-3003	380	36	permits	permit	VERB
cblr-3003	380	37	the	the	DET
cblr-3003	380	38	strategic	strategic	ADJ
cblr-3003	380	39	manipulation	manipulation	NOUN
cblr-3003	380	40	of	of	ADP
cblr-3003	380	41	estimates	estimate	NOUN
cblr-3003	380	42	by	by	ADP
cblr-3003	380	43	the	the	DET
cblr-3003	380	44	parties	party	NOUN
cblr-3003	380	45	involved	involve	VERB
cblr-3003	380	46	.	.	PUNCT
cblr-3003	381	1	i	i	PRON
cblr-3003	381	2	d.	d.	PROPN
cblr-3003	381	3	at	at	ADP
cblr-3003	381	4	45	45	NUM
cblr-3003	381	5	.	.	PUNCT
cblr-3003	382	1	87	87	NUM
cblr-3003	382	2	11	11	NUM
cblr-3003	382	3	u.s.c	u.s.c	NOUN
cblr-3003	382	4	.	.	PUNCT
cblr-3003	383	1	§	§	PROPN
cblr-3003	383	2	1129(b)(2)(b)(ii	1129(b)(2)(b)(ii	NUM
cblr-3003	383	3	)	)	PUNCT
cblr-3003	383	4	(	(	PUNCT
cblr-3003	383	5	2000	2000	NUM
cblr-3003	383	6	)	)	PUNCT
cblr-3003	383	7	.	.	PUNCT
cblr-3003	384	1	[	[	X
cblr-3003	384	2	vol	vol	NOUN
cblr-3003	384	3	.	.	PUNCT
cblr-3003	385	1	2005columbia	2005columbia	ADJ
cblr-3003	385	2	business	business	NOUN
cblr-3003	385	3	1_a4w	1_a4w	NUM
cblr-3003	385	4	review	review	NOUN
cblr-3003	385	5	priority,""8	priority,""8	NOUN
cblr-3003	385	6	since	since	SCONJ
cblr-3003	385	7	a	a	DET
cblr-3003	385	8	judge	judge	NOUN
cblr-3003	385	9	may	may	AUX
cblr-3003	385	10	get	get	VERB
cblr-3003	385	11	the	the	DET
cblr-3003	385	12	valuation	valuation	NOUN
cblr-3003	385	13	wrong	wrong	ADJ
cblr-3003	385	14	.	.	PUNCT
cblr-3003	386	1	the	the	DET
cblr-3003	386	2	sources	source	NOUN
cblr-3003	386	3	of	of	ADP
cblr-3003	386	4	this	this	DET
cblr-3003	386	5	judicial	judicial	ADJ
cblr-3003	386	6	valuation	valuation	NOUN
cblr-3003	386	7	"	"	PUNCT
cblr-3003	386	8	risk	risk	NOUN
cblr-3003	386	9	"	"	PUNCT
cblr-3003	386	10	or	or	CCONJ
cblr-3003	386	11	"	"	PUNCT
cblr-3003	386	12	uncertainty	uncertainty	NOUN
cblr-3003	386	13	"	"	PUNCT
cblr-3003	386	14	are	be	AUX
cblr-3003	386	15	detailed	detail	VERB
cblr-3003	386	16	below	below	ADV
cblr-3003	386	17	.	.	PUNCT
cblr-3003	387	1	1	1	X
cblr-3003	387	2	.	.	X
cblr-3003	387	3	bankruptcy	bankruptcy	NOUN
cblr-3003	387	4	valuation	valuation	PROPN
cblr-3003	387	5	jurisprudence	jurisprudence	PROPN
cblr-3003	387	6	congress	congress	PROPN
cblr-3003	387	7	expressly	expressly	ADV
cblr-3003	387	8	declined	decline	VERB
cblr-3003	387	9	to	to	PART
cblr-3003	387	10	include	include	VERB
cblr-3003	387	11	a	a	DET
cblr-3003	387	12	statutory	statutory	ADJ
cblr-3003	387	13	valuation	valuation	NOUN
cblr-3003	387	14	formula	formula	NOUN
cblr-3003	387	15	in	in	ADP
cblr-3003	387	16	the	the	DET
cblr-3003	387	17	bankruptcy	bankruptcy	NOUN
cblr-3003	387	18	code.8	code.8	PROPN
cblr-3003	387	19	"	"	PUNCT
cblr-3003	387	20	instead	instead	ADV
cblr-3003	387	21	,	,	PUNCT
cblr-3003	387	22	the	the	DET
cblr-3003	387	23	courts	court	NOUN
cblr-3003	387	24	were	be	AUX
cblr-3003	387	25	directed	direct	VERB
cblr-3003	387	26	to	to	PART
cblr-3003	387	27	"	"	PUNCT
cblr-3003	387	28	determine	determine	VERB
cblr-3003	387	29	value	value	NOUN
cblr-3003	387	30	on	on	ADP
cblr-3003	387	31	a	a	DET
cblr-3003	387	32	case	case	NOUN
cblr-3003	387	33	-	-	PUNCT
cblr-3003	387	34	by	by	ADP
cblr-3003	387	35	-	-	PUNCT
cblr-3003	387	36	case	case	NOUN
cblr-3003	387	37	basis	basis	NOUN
cblr-3003	387	38	,	,	PUNCT
cblr-3003	387	39	taking	take	VERB
cblr-3003	387	40	into	into	ADP
cblr-3003	387	41	account	account	NOUN
cblr-3003	387	42	the	the	DET
cblr-3003	387	43	facts	fact	NOUN
cblr-3003	387	44	of	of	ADP
cblr-3003	387	45	each	each	DET
cblr-3003	387	46	case	case	NOUN
cblr-3003	387	47	and	and	CCONJ
cblr-3003	387	48	the	the	DET
cblr-3003	387	49	competing	compete	VERB
cblr-3003	387	50	interests	interest	NOUN
cblr-3003	387	51	in	in	ADP
cblr-3003	387	52	the	the	DET
cblr-3003	387	53	case	case	NOUN
cblr-3003	387	54	.	.	PUNCT
cblr-3003	388	1	"9	"9	VERB
cblr-3003	388	2	the	the	DET
cblr-3003	388	3	supreme	supreme	PROPN
cblr-3003	388	4	court	court	PROPN
cblr-3003	388	5	has	have	AUX
cblr-3003	388	6	historically	historically	ADV
cblr-3003	388	7	discouraged	discourage	VERB
cblr-3003	388	8	lower	low	ADJ
cblr-3003	388	9	courts	court	NOUN
cblr-3003	388	10	from	from	ADP
cblr-3003	388	11	making	make	VERB
cblr-3003	388	12	bankruptcy	bankruptcy	NOUN
cblr-3003	388	13	valuation	valuation	NOUN
cblr-3003	388	14	decisions	decision	NOUN
cblr-3003	388	15	based	base	VERB
cblr-3003	388	16	on	on	ADP
cblr-3003	388	17	what	what	PRON
cblr-3003	388	18	third	third	ADJ
cblr-3003	388	19	parties	party	NOUN
cblr-3003	388	20	are	be	AUX
cblr-3003	388	21	willing	willing	ADJ
cblr-3003	388	22	to	to	PART
cblr-3003	388	23	pay	pay	VERB
cblr-3003	388	24	for	for	ADP
cblr-3003	388	25	a	a	DET
cblr-3003	388	26	bankrupt	bankrupt	ADJ
cblr-3003	388	27	enterprise	enterprise	NOUN
cblr-3003	388	28	.	.	PUNCT
cblr-3003	388	29	"	"	PUNCT
cblr-3003	389	1	rather	rather	ADV
cblr-3003	389	2	,	,	PUNCT
cblr-3003	389	3	the	the	DET
cblr-3003	389	4	court	court	NOUN
cblr-3003	389	5	has	have	AUX
cblr-3003	389	6	indicated	indicate	VERB
cblr-3003	389	7	that	that	SCONJ
cblr-3003	389	8	"	"	PUNCT
cblr-3003	389	9	[	[	X
cblr-3003	389	10	t]he	t]he	X
cblr-3003	389	11	criterion	criterion	NOUN
cblr-3003	389	12	of	of	ADP
cblr-3003	389	13	earning	earn	VERB
cblr-3003	389	14	capacity	capacity	NOUN
cblr-3003	389	15	is	be	AUX
cblr-3003	389	16	the	the	DET
cblr-3003	389	17	essential	essential	ADJ
cblr-3003	389	18	one	one	NOUN
cblr-3003	389	19	if	if	SCONJ
cblr-3003	389	20	the	the	DET
cblr-3003	389	21	enterprise	enterprise	NOUN
cblr-3003	389	22	is	be	AUX
cblr-3003	389	23	to	to	PART
cblr-3003	389	24	be	be	AUX
cblr-3003	389	25	freed	free	VERB
cblr-3003	389	26	from	from	ADP
cblr-3003	389	27	the	the	DET
cblr-3003	389	28	heavy	heavy	ADJ
cblr-3003	389	29	hand	hand	NOUN
cblr-3003	389	30	of	of	ADP
cblr-3003	389	31	past	past	ADJ
cblr-3003	389	32	errors	error	NOUN
cblr-3003	389	33	,	,	PUNCT
cblr-3003	389	34	miscalculations	miscalculation	NOUN
cblr-3003	389	35	or	or	CCONJ
cblr-3003	389	36	disaster	disaster	NOUN
cblr-3003	389	37	,	,	PUNCT
cblr-3003	389	38	and	and	CCONJ
cblr-3003	389	39	if	if	SCONJ
cblr-3003	389	40	the	the	DET
cblr-3003	389	41	allocation	allocation	NOUN
cblr-3003	389	42	of	of	ADP
cblr-3003	389	43	securities	security	NOUN
cblr-3003	389	44	among	among	ADP
cblr-3003	389	45	the	the	DET
cblr-3003	389	46	various	various	ADJ
cblr-3003	389	47	claimants	claimant	NOUN
cblr-3003	389	48	is	be	AUX
cblr-3003	389	49	to	to	PART
cblr-3003	389	50	be	be	AUX
cblr-3003	389	51	fair	fair	ADJ
cblr-3003	389	52	and	and	CCONJ
cblr-3003	389	53	equitable	equitable	ADJ
cblr-3003	389	54	.	.	PUNCT
cblr-3003	390	1	"92	"92	NOUN
cblr-3003	390	2	this	this	DET
cblr-3003	390	3	decision	decision	NOUN
cblr-3003	390	4	reflects	reflect	VERB
cblr-3003	390	5	the	the	DET
cblr-3003	390	6	previously	previously	ADV
cblr-3003	390	7	cited	cite	VERB
cblr-3003	390	8	belief	belief	NOUN
cblr-3003	390	9	that	that	SCONJ
cblr-3003	390	10	markets	market	NOUN
cblr-3003	390	11	tend	tend	VERB
cblr-3003	390	12	to	to	PART
cblr-3003	390	13	undervalue	undervalue	VERB
cblr-3003	390	14	companies	company	NOUN
cblr-3003	390	15	tainted	taint	VERB
cblr-3003	390	16	by	by	ADP
cblr-3003	390	17	bankruptcy.93	bankruptcy.93	NOUN
cblr-3003	390	18	in	in	ADP
cblr-3003	390	19	contrast	contrast	NOUN
cblr-3003	390	20	to	to	ADP
cblr-3003	390	21	that	that	DET
cblr-3003	390	22	principle	principle	NOUN
cblr-3003	390	23	,	,	PUNCT
cblr-3003	390	24	however	however	ADV
cblr-3003	390	25	,	,	PUNCT
cblr-3003	390	26	the	the	DET
cblr-3003	390	27	court	court	NOUN
cblr-3003	390	28	noted	note	VERB
cblr-3003	390	29	in	in	ADP
cblr-3003	390	30	its	its	PRON
cblr-3003	390	31	review	review	NOUN
cblr-3003	390	32	of	of	ADP
cblr-3003	390	33	the	the	DET
cblr-3003	390	34	"	"	PUNCT
cblr-3003	390	35	new	new	ADJ
cblr-3003	390	36	value	value	NOUN
cblr-3003	390	37	"	"	PUNCT
cblr-3003	390	38	proposal	proposal	NOUN
cblr-3003	390	39	in	in	ADP
cblr-3003	390	40	lasalle	lasalle	PROPN
cblr-3003	390	41	that	that	SCONJ
cblr-3003	390	42	"	"	PUNCT
cblr-3003	390	43	the	the	DET
cblr-3003	390	44	best	good	ADJ
cblr-3003	390	45	way	way	NOUN
cblr-3003	390	46	to	to	PART
cblr-3003	390	47	determine	determine	VERB
cblr-3003	390	48	value	value	NOUN
cblr-3003	390	49	is	be	AUX
cblr-3003	390	50	exposure	exposure	NOUN
cblr-3003	390	51	to	to	ADP
cblr-3003	390	52	a	a	DET
cblr-3003	390	53	market	market	NOUN
cblr-3003	390	54	.	.	PUNCT
cblr-3003	391	1	"94	"94	PROPN
cblr-3003	391	2	barry	barry	PROPN
cblr-3003	391	3	e.	e.	PROPN
cblr-3003	391	4	adler	adler	PROPN
cblr-3003	391	5	&	&	CCONJ
cblr-3003	391	6	ian	ian	PROPN
cblr-3003	391	7	ayres	ayres	PROPN
cblr-3003	391	8	,	,	PUNCT
cblr-3003	391	9	a	a	DET
cblr-3003	391	10	dilution	dilution	NOUN
cblr-3003	391	11	mechanism	mechanism	NOUN
cblr-3003	391	12	for	for	ADP
cblr-3003	391	13	valuing	value	VERB
cblr-3003	391	14	corporations	corporation	NOUN
cblr-3003	391	15	in	in	ADP
cblr-3003	391	16	bankruptcy	bankruptcy	NOUN
cblr-3003	391	17	,	,	PUNCT
cblr-3003	391	18	111	111	NUM
cblr-3003	391	19	yale	yale	PROPN
cblr-3003	391	20	l.j	l.j	PROPN
cblr-3003	391	21	.	.	PROPN
cblr-3003	391	22	83	83	NUM
cblr-3003	391	23	,	,	PUNCT
cblr-3003	391	24	90	90	NUM
cblr-3003	391	25	(	(	PUNCT
cblr-3003	391	26	2001	2001	NUM
cblr-3003	391	27	)	)	PUNCT
cblr-3003	391	28	(	(	PUNCT
cblr-3003	391	29	observing	observe	VERB
cblr-3003	391	30	that	that	SCONJ
cblr-3003	391	31	markets	market	NOUN
cblr-3003	391	32	are	be	AUX
cblr-3003	391	33	superior	superior	ADJ
cblr-3003	391	34	to	to	ADP
cblr-3003	391	35	judges	judge	NOUN
cblr-3003	391	36	in	in	ADP
cblr-3003	391	37	making	make	VERB
cblr-3003	391	38	valuation	valuation	NOUN
cblr-3003	391	39	determinations	determination	NOUN
cblr-3003	391	40	)	)	PUNCT
cblr-3003	391	41	.	.	PUNCT
cblr-3003	392	1	"	"	PUNCT
cblr-3003	392	2	9	9	NUM
cblr-3003	392	3	h.r	h.r	PROPN
cblr-3003	392	4	.	.	PROPN
cblr-3003	392	5	rep	rep	PROPN
cblr-3003	392	6	.	.	PROPN
cblr-3003	392	7	no	no	INTJ
cblr-3003	392	8	.	.	NOUN
cblr-3003	393	1	95	95	NUM
cblr-3003	393	2	-	-	SYM
cblr-3003	393	3	595	595	NUM
cblr-3003	393	4	,	,	PUNCT
cblr-3003	393	5	at	at	ADP
cblr-3003	393	6	216	216	NUM
cblr-3003	393	7	(	(	PUNCT
cblr-3003	393	8	sept	sept	PROPN
cblr-3003	393	9	.	.	PROPN
cblr-3003	393	10	8	8	NUM
cblr-3003	393	11	,	,	PUNCT
cblr-3003	393	12	1977	1977	NUM
cblr-3003	393	13	)	)	PUNCT
cblr-3003	393	14	(	(	PUNCT
cblr-3003	393	15	"	"	PUNCT
cblr-3003	393	16	a	a	DET
cblr-3003	393	17	statutory	statutory	ADJ
cblr-3003	393	18	valuation	valuation	NOUN
cblr-3003	393	19	formula	formula	NOUN
cblr-3003	393	20	would	would	AUX
cblr-3003	393	21	have	have	AUX
cblr-3003	393	22	been	be	AUX
cblr-3003	393	23	helpful	helpful	ADJ
cblr-3003	393	24	.	.	PUNCT
cblr-3003	394	1	the	the	DET
cblr-3003	394	2	committee	committee	NOUN
cblr-3003	394	3	has	have	AUX
cblr-3003	394	4	considered	consider	VERB
cblr-3003	394	5	a	a	DET
cblr-3003	394	6	number	number	NOUN
cblr-3003	394	7	of	of	ADP
cblr-3003	394	8	suggested	suggest	VERB
cblr-3003	394	9	formulas	formula	NOUN
cblr-3003	394	10	but	but	CCONJ
cblr-3003	394	11	has	have	AUX
cblr-3003	394	12	been	be	AUX
cblr-3003	394	13	unable	unable	ADJ
cblr-3003	394	14	to	to	PART
cblr-3003	394	15	come	come	VERB
cblr-3003	394	16	up	up	ADP
cblr-3003	394	17	with	with	ADP
cblr-3003	394	18	a	a	DET
cblr-3003	394	19	satisfactory	satisfactory	ADJ
cblr-3003	394	20	one	one	NUM
cblr-3003	394	21	.	.	PUNCT
cblr-3003	395	1	the	the	DET
cblr-3003	395	2	valuation	valuation	NOUN
cblr-3003	395	3	problem	problem	NOUN
cblr-3003	395	4	is	be	AUX
cblr-3003	395	5	,	,	PUNCT
cblr-3003	395	6	therefore	therefore	ADV
cblr-3003	395	7	,	,	PUNCT
cblr-3003	395	8	left	leave	VERB
cblr-3003	395	9	to	to	ADP
cblr-3003	395	10	the	the	DET
cblr-3003	395	11	referees	referee	NOUN
cblr-3003	395	12	and	and	CCONJ
cblr-3003	395	13	judges	judge	NOUN
cblr-3003	395	14	.	.	PUNCT
cblr-3003	395	15	"	"	PUNCT
cblr-3003	395	16	)	)	PUNCT
cblr-3003	395	17	.	.	PUNCT
cblr-3003	396	1	i	i	PRON
cblr-3003	396	2	d.	d.	PROPN
cblr-3003	396	3	at	at	ADP
cblr-3003	396	4	356	356	NUM
cblr-3003	396	5	.	.	PUNCT
cblr-3003	397	1	9	9	NUM
cblr-3003	397	2	'	'	PUNCT
cblr-3003	397	3	see	see	VERB
cblr-3003	397	4	7	7	NUM
cblr-3003	397	5	collier	collier	NOUN
cblr-3003	397	6	on	on	ADP
cblr-3003	397	7	bankruptcy	bankruptcy	NOUN
cblr-3003	397	8	,	,	PUNCT
cblr-3003	397	9	supra	supra	PROPN
cblr-3003	397	10	note	note	PROPN
cblr-3003	397	11	21	21	NUM
cblr-3003	397	12	,	,	PUNCT
cblr-3003	397	13	1129.06[2	1129.06[2	NUM
cblr-3003	397	14	]	]	X
cblr-3003	398	1	[	[	X
cblr-3003	398	2	a	a	X
cblr-3003	398	3	]	]	X
cblr-3003	398	4	.	.	PUNCT
cblr-3003	399	1	92	92	NUM
cblr-3003	399	2	consol	consol	NOUN
cblr-3003	399	3	.	.	PUNCT
cblr-3003	400	1	rock	rock	NOUN
cblr-3003	400	2	prods	prod	VERB
cblr-3003	400	3	.	.	PUNCT
cblr-3003	401	1	co.	co.	PROPN
cblr-3003	402	1	v.	v.	ADP
cblr-3003	402	2	du	du	PROPN
cblr-3003	402	3	bois	bois	PROPN
cblr-3003	402	4	,	,	PUNCT
cblr-3003	402	5	312	312	NUM
cblr-3003	402	6	u.s	u.s	PROPN
cblr-3003	402	7	.	.	PROPN
cblr-3003	402	8	510	510	NUM
cblr-3003	402	9	,	,	PUNCT
cblr-3003	402	10	526	526	NUM
cblr-3003	402	11	(	(	PUNCT
cblr-3003	402	12	1941	1941	NUM
cblr-3003	402	13	)	)	PUNCT
cblr-3003	402	14	.	.	PUNCT
cblr-3003	403	1	see	see	VERB
cblr-3003	403	2	,	,	PUNCT
cblr-3003	403	3	e.g.	e.g.	ADV
cblr-3003	403	4	,	,	PUNCT
cblr-3003	403	5	in	in	ADP
cblr-3003	403	6	re	re	PROPN
cblr-3003	403	7	penn	penn	PROPN
cblr-3003	403	8	cent	cent	PROPN
cblr-3003	403	9	.	.	PUNCT
cblr-3003	404	1	transp	transp	PROPN
cblr-3003	404	2	.	.	PUNCT
cblr-3003	405	1	co.	co.	PROPN
cblr-3003	405	2	,	,	PUNCT
cblr-3003	405	3	596	596	NUM
cblr-3003	405	4	f.2d	f.2d	NOUN
cblr-3003	405	5	1102	1102	NUM
cblr-3003	405	6	,	,	PUNCT
cblr-3003	405	7	1116	1116	NUM
cblr-3003	405	8	(	(	PUNCT
cblr-3003	405	9	1979	1979	NUM
cblr-3003	405	10	)	)	PUNCT
cblr-3003	405	11	(	(	PUNCT
cblr-3003	405	12	"	"	PUNCT
cblr-3003	405	13	[	[	X
cblr-3003	405	14	the	the	DET
cblr-3003	405	15	market	market	NOUN
cblr-3003	405	16	's	's	PART
cblr-3003	405	17	]	]	PUNCT
cblr-3003	405	18	perception	perception	NOUN
cblr-3003	405	19	may	may	AUX
cblr-3003	405	20	well	well	ADV
cblr-3003	405	21	be	be	AUX
cblr-3003	405	22	unduly	unduly	ADV
cblr-3003	405	23	distorted	distort	VERB
cblr-3003	405	24	by	by	ADP
cblr-3003	405	25	the	the	DET
cblr-3003	405	26	recently	recently	ADV
cblr-3003	405	27	concluded	conclude	VERB
cblr-3003	405	28	reorganization	reorganization	NOUN
cblr-3003	405	29	and	and	CCONJ
cblr-3003	405	30	the	the	DET
cblr-3003	405	31	prospect	prospect	NOUN
cblr-3003	405	32	of	of	ADP
cblr-3003	405	33	lean	lean	ADJ
cblr-3003	405	34	years	year	NOUN
cblr-3003	405	35	for	for	ADP
cblr-3003	405	36	the	the	DET
cblr-3003	405	37	enterprise	enterprise	NOUN
cblr-3003	405	38	in	in	ADP
cblr-3003	405	39	the	the	DET
cblr-3003	405	40	immediate	immediate	ADJ
cblr-3003	405	41	future	future	NOUN
cblr-3003	405	42	.	.	PUNCT
cblr-3003	405	43	"	"	PUNCT
cblr-3003	405	44	)	)	PUNCT
cblr-3003	405	45	.	.	PUNCT
cblr-3003	406	1	94	94	NUM
cblr-3003	406	2	bank	bank	PROPN
cblr-3003	406	3	of	of	ADP
cblr-3003	406	4	america	america	PROPN
cblr-3003	406	5	nat'l	nat'l	PROPN
cblr-3003	406	6	trust	trust	PROPN
cblr-3003	406	7	&	&	CCONJ
cblr-3003	406	8	sav	sav	PROPN
cblr-3003	406	9	.	.	PUNCT
cblr-3003	407	1	ass'n	ass'n	ADP
cblr-3003	407	2	v.	v.	ADP
cblr-3003	407	3	203	203	NUM
cblr-3003	407	4	n.	n.	PROPN
cblr-3003	407	5	lasalle	lasalle	PROPN
cblr-3003	407	6	st	st	PROPN
cblr-3003	407	7	.	.	PROPN
cblr-3003	407	8	p'ship	p'ship	PROPN
cblr-3003	407	9	,	,	PUNCT
cblr-3003	407	10	526	526	NUM
cblr-3003	407	11	u.s	u.s	PROPN
cblr-3003	407	12	.	.	PROPN
cblr-3003	407	13	434	434	NUM
cblr-3003	407	14	,	,	PUNCT
cblr-3003	407	15	457	457	NUM
cblr-3003	407	16	(	(	PUNCT
cblr-3003	407	17	1999	1999	NUM
cblr-3003	407	18	)	)	PUNCT
cblr-3003	407	19	.	.	PUNCT
cblr-3003	408	1	no	no	INTJ
cblr-3003	408	2	.	.	PUNCT
cblr-3003	409	1	2:4031	2:4031	NUM
cblr-3003	409	2	va	va	PROPN
cblr-3003	409	3	lua	lua	PROPN
cblr-3003	409	4	tion	tion	PROPN
cblr-3003	409	5	uncer	uncer	NOUN
cblr-3003	409	6	ta	ta	PROPN
cblr-3003	409	7	inty	inty	PROPN
cblr-3003	409	8	columbia	columbia	PROPN
cblr-3003	409	9	business	business	PROPN
cblr-3003	409	10	law	law	PROPN
cblr-3003	409	11	review	review	NOUN
cblr-3003	409	12	accordingly	accordingly	ADV
cblr-3003	409	13	,	,	PUNCT
cblr-3003	409	14	lasalle	lasalle	PROPN
cblr-3003	409	15	requires	require	VERB
cblr-3003	409	16	that	that	SCONJ
cblr-3003	409	17	the	the	DET
cblr-3003	409	18	price	price	NOUN
cblr-3003	409	19	(	(	PUNCT
cblr-3003	409	20	valuation	valuation	NOUN
cblr-3003	409	21	)	)	PUNCT
cblr-3003	409	22	at	at	ADP
cblr-3003	409	23	which	which	PRON
cblr-3003	409	24	new	new	ADJ
cblr-3003	409	25	value	value	NOUN
cblr-3003	409	26	infusions	infusion	NOUN
cblr-3003	409	27	are	be	AUX
cblr-3003	409	28	permissible	permissible	ADJ
cblr-3003	409	29	be	be	AUX
cblr-3003	409	30	determined	determine	VERB
cblr-3003	409	31	by	by	ADP
cblr-3003	409	32	reference	reference	NOUN
cblr-3003	409	33	to	to	ADP
cblr-3003	409	34	an	an	DET
cblr-3003	409	35	actual	actual	ADJ
cblr-3003	409	36	market	market	NOUN
cblr-3003	409	37	,	,	PUNCT
cblr-3003	409	38	rather	rather	ADV
cblr-3003	409	39	than	than	ADP
cblr-3003	409	40	the	the	DET
cblr-3003	409	41	traditional	traditional	ADJ
cblr-3003	409	42	bankruptcy	bankruptcy	NOUN
cblr-3003	409	43	valuation	valuation	NOUN
cblr-3003	409	44	methodologies	methodology	NOUN
cblr-3003	409	45	discussed	discuss	VERB
cblr-3003	409	46	above	above	ADV
cblr-3003	409	47	.	.	PUNCT
cblr-3003	410	1	while	while	SCONJ
cblr-3003	410	2	the	the	DET
cblr-3003	410	3	court	court	NOUN
cblr-3003	410	4	made	make	VERB
cblr-3003	410	5	this	this	DET
cblr-3003	410	6	observation	observation	NOUN
cblr-3003	410	7	in	in	ADP
cblr-3003	410	8	the	the	DET
cblr-3003	410	9	context	context	NOUN
cblr-3003	410	10	of	of	ADP
cblr-3003	410	11	a	a	DET
cblr-3003	410	12	new	new	ADJ
cblr-3003	410	13	value	value	NOUN
cblr-3003	410	14	contribution	contribution	NOUN
cblr-3003	410	15	by	by	ADP
cblr-3003	410	16	prepetition	prepetition	NOUN
cblr-3003	410	17	equity	equity	NOUN
cblr-3003	410	18	holders	holder	NOUN
cblr-3003	410	19	,	,	PUNCT
cblr-3003	410	20	in	in	ADP
cblr-3003	410	21	which	which	PRON
cblr-3003	410	22	the	the	DET
cblr-3003	410	23	threat	threat	NOUN
cblr-3003	410	24	of	of	ADP
cblr-3003	410	25	strategic	strategic	ADJ
cblr-3003	410	26	behavior	behavior	NOUN
cblr-3003	410	27	is	be	AUX
cblr-3003	410	28	particularly	particularly	ADV
cblr-3003	410	29	strong	strong	ADJ
cblr-3003	410	30	,	,	PUNCT
cblr-3003	410	31	commentators	commentator	NOUN
cblr-3003	410	32	have	have	AUX
cblr-3003	410	33	speculated	speculate	VERB
cblr-3003	410	34	that	that	SCONJ
cblr-3003	410	35	it	it	PRON
cblr-3003	410	36	might	might	AUX
cblr-3003	410	37	be	be	AUX
cblr-3003	410	38	appropriate	appropriate	ADJ
cblr-3003	410	39	to	to	PART
cblr-3003	410	40	extend	extend	VERB
cblr-3003	410	41	the	the	DET
cblr-3003	410	42	court	court	NOUN
cblr-3003	410	43	's	's	PART
cblr-3003	410	44	reasoning	reasoning	NOUN
cblr-3003	410	45	to	to	ADP
cblr-3003	410	46	bankruptcy	bankruptcy	NOUN
cblr-3003	410	47	valuation	valuation	NOUN
cblr-3003	410	48	more	more	ADJ
cblr-3003	410	49	generally.95	generally.95	VERB
cblr-3003	410	50	other	other	ADJ
cblr-3003	410	51	bankruptcy	bankruptcy	NOUN
cblr-3003	410	52	scholars	scholar	NOUN
cblr-3003	410	53	have	have	AUX
cblr-3003	410	54	observed	observe	VERB
cblr-3003	410	55	that	that	SCONJ
cblr-3003	410	56	modern	modern	ADJ
cblr-3003	410	57	judges	judge	NOUN
cblr-3003	410	58	already	already	ADV
cblr-3003	410	59	make	make	VERB
cblr-3003	410	60	sufficient	sufficient	ADJ
cblr-3003	410	61	use	use	NOUN
cblr-3003	410	62	of	of	ADP
cblr-3003	410	63	market	market	NOUN
cblr-3003	410	64	valuation	valuation	NOUN
cblr-3003	410	65	indicators.96	indicators.96	PROPN
cblr-3003	410	66	for	for	ADP
cblr-3003	410	67	instance	instance	NOUN
cblr-3003	410	68	,	,	PUNCT
cblr-3003	410	69	in	in	ADP
cblr-3003	410	70	in	in	ADP
cblr-3003	410	71	re	re	X
cblr-3003	410	72	adelphia	adelphia	PROPN
cblr-3003	410	73	communications	communication	NOUN
cblr-3003	410	74	,	,	PUNCT
cblr-3003	410	75	the	the	DET
cblr-3003	410	76	court	court	NOUN
cblr-3003	410	77	acknowledged	acknowledge	VERB
cblr-3003	410	78	the	the	DET
cblr-3003	410	79	benefit	benefit	NOUN
cblr-3003	410	80	of	of	ADP
cblr-3003	410	81	using	use	VERB
cblr-3003	410	82	markets	market	NOUN
cblr-3003	410	83	by	by	ADP
cblr-3003	410	84	endorsing	endorse	VERB
cblr-3003	410	85	adelphia	adelphia	PROPN
cblr-3003	410	86	's	's	PART
cblr-3003	410	87	decision	decision	NOUN
cblr-3003	410	88	to	to	PART
cblr-3003	410	89	pursue	pursue	VERB
cblr-3003	410	90	both	both	PRON
cblr-3003	410	91	a	a	DET
cblr-3003	410	92	standalone	standalone	ADJ
cblr-3003	410	93	reorganization	reorganization	NOUN
cblr-3003	410	94	and	and	CCONJ
cblr-3003	410	95	a	a	DET
cblr-3003	410	96	sale	sale	NOUN
cblr-3003	410	97	of	of	ADP
cblr-3003	410	98	the	the	DET
cblr-3003	410	99	company	company	NOUN
cblr-3003	410	100	simultaneously	simultaneously	ADV
cblr-3003	410	101	in	in	ADP
cblr-3003	410	102	order	order	NOUN
cblr-3003	410	103	to	to	PART
cblr-3003	410	104	test	test	VERB
cblr-3003	410	105	valuation	valuation	NOUN
cblr-3003	410	106	.	.	PUNCT
cblr-3003	411	1	the	the	DET
cblr-3003	411	2	thin	thin	ADJ
cblr-3003	411	3	market	market	NOUN
cblr-3003	411	4	concerns	concern	NOUN
cblr-3003	411	5	cited	cite	VERB
cblr-3003	411	6	above	above	ADP
cblr-3003	411	7	notwithstanding,97	notwithstanding,97	NOUN
cblr-3003	411	8	the	the	DET
cblr-3003	411	9	court	court	NOUN
cblr-3003	411	10	noted	note	VERB
cblr-3003	411	11	that	that	SCONJ
cblr-3003	411	12	adelphia	adelphia	PROPN
cblr-3003	411	13	had	have	AUX
cblr-3003	411	14	appropriately	appropriately	ADV
cblr-3003	411	15	responded	respond	VERB
cblr-3003	411	16	to	to	ADP
cblr-3003	411	17	concerns	concern	NOUN
cblr-3003	411	18	by	by	ADP
cblr-3003	411	19	parties	party	NOUN
cblr-3003	411	20	in	in	ADP
cblr-3003	411	21	interest	interest	NOUN
cblr-3003	411	22	and	and	CCONJ
cblr-3003	411	23	the	the	DET
cblr-3003	411	24	court	court	NOUN
cblr-3003	411	25	that	that	PRON
cblr-3003	411	26	market	market	NOUN
cblr-3003	411	27	opportunities	opportunity	NOUN
cblr-3003	411	28	be	be	AUX
cblr-3003	411	29	fully	fully	ADV
cblr-3003	411	30	explored	explore	VERB
cblr-3003	411	31	to	to	PART
cblr-3003	411	32	confirm	confirm	VERB
cblr-3003	411	33	that	that	SCONJ
cblr-3003	411	34	the	the	DET
cblr-3003	411	35	value	value	NOUN
cblr-3003	411	36	of	of	ADP
cblr-3003	411	37	[	[	X
cblr-3003	411	38	the	the	DET
cblr-3003	411	39	]	]	X
cblr-3003	411	40	estate	estate	NOUN
cblr-3003	411	41	is	be	AUX
cblr-3003	411	42	maximized	maximize	VERB
cblr-3003	411	43	,	,	PUNCT
cblr-3003	411	44	and	and	CCONJ
cblr-3003	411	45	that	that	SCONJ
cblr-3003	411	46	the	the	DET
cblr-3003	411	47	measure	measure	NOUN
cblr-3003	411	48	of	of	ADP
cblr-3003	411	49	the	the	DET
cblr-3003	411	50	estate	estate	NOUN
cblr-3003	411	51	's	's	PART
cblr-3003	411	52	value	value	NOUN
cblr-3003	411	53	be	be	AUX
cblr-3003	411	54	tested	test	VERB
cblr-3003	411	55	by	by	ADP
cblr-3003	411	56	exposing	expose	VERB
cblr-3003	411	57	the	the	DET
cblr-3003	411	58	estate	estate	NOUN
cblr-3003	411	59	to	to	ADP
cblr-3003	411	60	bids	bid	NOUN
cblr-3003	411	61	by	by	ADP
cblr-3003	411	62	third	third	ADJ
cblr-3003	411	63	parties	party	NOUN
cblr-3003	411	64	,	,	PUNCT
cblr-3003	411	65	whose	whose	DET
cblr-3003	411	66	bids	bid	NOUN
cblr-3003	411	67	might	might	AUX
cblr-3003	411	68	be	be	AUX
cblr-3003	411	69	a	a	DET
cblr-3003	411	70	better	well	ADJ
cblr-3003	411	71	indicator	indicator	NOUN
cblr-3003	411	72	of	of	ADP
cblr-3003	411	73	value	value	NOUN
cblr-3003	411	74	than	than	ADP
cblr-3003	411	75	the	the	DET
cblr-3003	411	76	testimony	testimony	NOUN
cblr-3003	411	77	of	of	ADP
cblr-3003	411	78	experts.98	experts.98	NOUN
cblr-3003	411	79	see	see	NOUN
cblr-3003	411	80	,	,	PUNCT
cblr-3003	411	81	e.g.	e.g.	ADV
cblr-3003	411	82	,	,	PUNCT
cblr-3003	411	83	adler	adler	PROPN
cblr-3003	411	84	,	,	PUNCT
cblr-3003	411	85	supra	supra	PROPN
cblr-3003	411	86	note	note	PROPN
cblr-3003	411	87	11	11	NUM
cblr-3003	411	88	,	,	PUNCT
cblr-3003	411	89	at	at	ADP
cblr-3003	411	90	18	18	NUM
cblr-3003	411	91	(	(	PUNCT
cblr-3003	411	92	"	"	PUNCT
cblr-3003	411	93	it	it	PRON
cblr-3003	411	94	seems	seem	VERB
cblr-3003	411	95	reasonable	reasonable	ADJ
cblr-3003	411	96	to	to	ADP
cblr-3003	411	97	[	[	PUNCT
cblr-3003	411	98	extend	extend	VERB
cblr-3003	411	99	]	]	PUNCT
cblr-3003	411	100	the	the	DET
cblr-3003	411	101	court	court	NOUN
cblr-3003	411	102	's	's	PART
cblr-3003	411	103	language	language	NOUN
cblr-3003	411	104	in	in	ADP
cblr-3003	411	105	north	north	PROPN
cblr-3003	411	106	lasalle	lasalle	PROPN
cblr-3003	411	107	street	street	PROPN
cblr-3003	411	108	and	and	CCONJ
cblr-3003	411	109	conclude	conclude	VERB
cblr-3003	411	110	that	that	SCONJ
cblr-3003	411	111	'	'	PUNCT
cblr-3003	411	112	disfavor	disfavor	NOUN
cblr-3003	411	113	for	for	ADP
cblr-3003	411	114	decision	decision	NOUN
cblr-3003	411	115	untested	untested	ADJ
cblr-3003	411	116	by	by	ADP
cblr-3003	411	117	competitive	competitive	ADJ
cblr-3003	411	118	choice	choice	NOUN
cblr-3003	411	119	ought	ought	AUX
cblr-3003	411	120	to	to	PART
cblr-3003	411	121	'	'	PUNCT
cblr-3003	411	122	reach	reach	VERB
cblr-3003	411	123	all	all	DET
cblr-3003	411	124	cases	case	NOUN
cblr-3003	411	125	of	of	ADP
cblr-3003	411	126	cramdown	cramdown	NOUN
cblr-3003	411	127	and	and	CCONJ
cblr-3003	411	128	not	not	PART
cblr-3003	411	129	only	only	ADV
cblr-3003	411	130	those	those	PRON
cblr-3003	411	131	with	with	ADP
cblr-3003	411	132	'	'	PUNCT
cblr-3003	411	133	an	an	DET
cblr-3003	411	134	old	old	ADJ
cblr-3003	411	135	equity	equity	NOUN
cblr-3003	411	136	holder	holder	NOUN
cblr-3003	411	137	's	's	PART
cblr-3003	411	138	proposed	propose	VERB
cblr-3003	411	139	contribution	contribution	NOUN
cblr-3003	411	140	'	'	PUNCT
cblr-3003	411	141	"	"	PUNCT
cblr-3003	411	142	(	(	PUNCT
cblr-3003	411	143	citing	cite	VERB
cblr-3003	411	144	lasalle	lasalle	PROPN
cblr-3003	411	145	,	,	PUNCT
cblr-3003	411	146	526	526	NUM
cblr-3003	411	147	u.s	u.s	PROPN
cblr-3003	411	148	.	.	PROPN
cblr-3003	411	149	at	at	ADP
cblr-3003	411	150	457	457	NUM
cblr-3003	411	151	-	-	SYM
cblr-3003	411	152	58	58	NUM
cblr-3003	411	153	)	)	PUNCT
cblr-3003	411	154	)	)	PUNCT
cblr-3003	411	155	.	.	PUNCT
cblr-3003	412	1	96	96	NUM
cblr-3003	412	2	see	see	VERB
cblr-3003	412	3	baird	baird	PROPN
cblr-3003	412	4	&	&	CCONJ
cblr-3003	412	5	bernstein	bernstein	PROPN
cblr-3003	412	6	,	,	PUNCT
cblr-3003	412	7	supra	supra	PROPN
cblr-3003	412	8	note	note	PROPN
cblr-3003	412	9	52	52	NUM
cblr-3003	412	10	,	,	PUNCT
cblr-3003	412	11	at	at	ADP
cblr-3003	412	12	8	8	NUM
cblr-3003	412	13	(	(	PUNCT
cblr-3003	412	14	"	"	PUNCT
cblr-3003	412	15	one	one	PRON
cblr-3003	412	16	can	can	AUX
cblr-3003	412	17	press	press	VERB
cblr-3003	412	18	for	for	ADP
cblr-3003	412	19	greater	great	ADJ
cblr-3003	412	20	use	use	NOUN
cblr-3003	412	21	of	of	ADP
cblr-3003	412	22	markets	market	NOUN
cblr-3003	412	23	,	,	PUNCT
cblr-3003	412	24	but	but	CCONJ
cblr-3003	412	25	there	there	PRON
cblr-3003	412	26	is	be	VERB
cblr-3003	412	27	little	little	ADJ
cblr-3003	412	28	evidence	evidence	NOUN
cblr-3003	412	29	to	to	PART
cblr-3003	412	30	support	support	VERB
cblr-3003	412	31	the	the	DET
cblr-3003	412	32	idea	idea	NOUN
cblr-3003	412	33	that	that	SCONJ
cblr-3003	412	34	chapter	chapter	NOUN
cblr-3003	412	35	11	11	NUM
cblr-3003	412	36	as	as	SCONJ
cblr-3003	412	37	currently	currently	ADV
cblr-3003	412	38	practiced	practice	VERB
cblr-3003	412	39	in	in	ADP
cblr-3003	412	40	large	large	ADJ
cblr-3003	412	41	cases	case	NOUN
cblr-3003	412	42	fails	fail	VERB
cblr-3003	412	43	to	to	PART
cblr-3003	412	44	make	make	VERB
cblr-3003	412	45	sufficient	sufficient	ADJ
cblr-3003	412	46	use	use	NOUN
cblr-3003	412	47	of	of	ADP
cblr-3003	412	48	markets	market	NOUN
cblr-3003	412	49	.	.	PUNCT
cblr-3003	412	50	"	"	PUNCT
cblr-3003	412	51	)	)	PUNCT
cblr-3003	412	52	.	.	PUNCT
cblr-3003	413	1	97	97	NUM
cblr-3003	413	2	see	see	VERB
cblr-3003	413	3	supra	supra	PROPN
cblr-3003	413	4	notes	note	VERB
cblr-3003	413	5	62	62	NUM
cblr-3003	413	6	-	-	SYM
cblr-3003	413	7	65	65	NUM
cblr-3003	413	8	and	and	CCONJ
cblr-3003	413	9	accompanying	accompany	VERB
cblr-3003	413	10	text	text	NOUN
cblr-3003	413	11	.	.	PUNCT
cblr-3003	414	1	98	98	NUM
cblr-3003	414	2	in	in	ADP
cblr-3003	414	3	re	re	VERB
cblr-3003	414	4	adelphia	adelphia	PROPN
cblr-3003	414	5	communs	communs	PROPN
cblr-3003	414	6	.	.	PUNCT
cblr-3003	415	1	corp	corp	PROPN
cblr-3003	415	2	.	.	PROPN
cblr-3003	415	3	,	,	PUNCT
cblr-3003	415	4	2004	2004	NUM
cblr-3003	415	5	bankr	bankr	NOUN
cblr-3003	415	6	.	.	PUNCT
cblr-3003	416	1	lexis	lexis	NOUN
cblr-3003	416	2	971	971	NUM
cblr-3003	416	3	,	,	PUNCT
cblr-3003	416	4	at	at	ADP
cblr-3003	416	5	*	*	PROPN
cblr-3003	416	6	2	2	NUM
cblr-3003	416	7	-	-	SYM
cblr-3003	416	8	3	3	NUM
cblr-3003	416	9	(	(	PUNCT
cblr-3003	416	10	bankr	bankr	PROPN
cblr-3003	416	11	.	.	PUNCT
cblr-3003	417	1	s.d.n.y	s.d.n.y	PROPN
cblr-3003	417	2	.	.	PROPN
cblr-3003	417	3	2004	2004	NUM
cblr-3003	417	4	)	)	PUNCT
cblr-3003	417	5	.	.	PUNCT
cblr-3003	418	1	[	[	X
cblr-3003	418	2	vol	vol	NOUN
cblr-3003	418	3	.	.	PUNCT
cblr-3003	419	1	2005	2005	NUM
cblr-3003	419	2	no	no	NOUN
cblr-3003	419	3	.	.	PUNCT
cblr-3003	420	1	2:403	2:403	NUM
cblr-3003	420	2	]	]	X
cblr-3003	420	3	valuation	valuation	NOUN
cblr-3003	420	4	uncertainty	uncertainty	NOUN
cblr-3003	420	5	2	2	NUM
cblr-3003	420	6	.	.	PUNCT
cblr-3003	421	1	sources	source	NOUN
cblr-3003	421	2	of	of	ADP
cblr-3003	421	3	judicial	judicial	ADJ
cblr-3003	421	4	valuation	valuation	NOUN
cblr-3003	421	5	uncertainty	uncertainty	NOUN
cblr-3003	421	6	uncertainty	uncertainty	NOUN
cblr-3003	421	7	regarding	regard	VERB
cblr-3003	421	8	the	the	DET
cblr-3003	421	9	value	value	NOUN
cblr-3003	421	10	that	that	PRON
cblr-3003	421	11	a	a	DET
cblr-3003	421	12	judge	judge	NOUN
cblr-3003	421	13	would	would	AUX
cblr-3003	421	14	assign	assign	VERB
cblr-3003	421	15	to	to	ADP
cblr-3003	421	16	a	a	DET
cblr-3003	421	17	reorganizing	reorganize	VERB
cblr-3003	421	18	entity	entity	NOUN
cblr-3003	421	19	stems	stem	VERB
cblr-3003	421	20	from	from	ADP
cblr-3003	421	21	several	several	ADJ
cblr-3003	421	22	potential	potential	ADJ
cblr-3003	421	23	sources	source	NOUN
cblr-3003	421	24	,	,	PUNCT
cblr-3003	421	25	including	include	VERB
cblr-3003	421	26	utilization	utilization	NOUN
cblr-3003	421	27	of	of	ADP
cblr-3003	421	28	the	the	DET
cblr-3003	421	29	imprecise	imprecise	ADJ
cblr-3003	421	30	methodologies	methodology	NOUN
cblr-3003	421	31	discussed	discuss	VERB
cblr-3003	421	32	in	in	ADP
cblr-3003	421	33	section	section	NOUN
cblr-3003	421	34	iii.c	iii.c	PROPN
cblr-3003	421	35	,	,	PUNCT
cblr-3003	421	36	judicial	judicial	ADJ
cblr-3003	421	37	technical	technical	ADJ
cblr-3003	421	38	error	error	NOUN
cblr-3003	421	39	in	in	ADP
cblr-3003	421	40	applying	apply	VERB
cblr-3003	421	41	these	these	DET
cblr-3003	421	42	methodologies	methodology	NOUN
cblr-3003	421	43	,	,	PUNCT
cblr-3003	421	44	inconsistent	inconsistent	ADJ
cblr-3003	421	45	treatment	treatment	NOUN
cblr-3003	421	46	of	of	ADP
cblr-3003	421	47	precedent	precedent	NOUN
cblr-3003	421	48	,	,	PUNCT
cblr-3003	421	49	judicial	judicial	ADJ
cblr-3003	421	50	perception	perception	NOUN
cblr-3003	421	51	of	of	ADP
cblr-3003	421	52	the	the	DET
cblr-3003	421	53	parties	party	NOUN
cblr-3003	421	54	'	'	PART
cblr-3003	421	55	and	and	CCONJ
cblr-3003	421	56	their	their	PRON
cblr-3003	421	57	experts	expert	NOUN
cblr-3003	421	58	'	'	PART
cblr-3003	421	59	credibility	credibility	NOUN
cblr-3003	421	60	,	,	PUNCT
cblr-3003	421	61	and	and	CCONJ
cblr-3003	421	62	a	a	DET
cblr-3003	421	63	judge	judge	NOUN
cblr-3003	421	64	's	's	PART
cblr-3003	421	65	own	own	ADJ
cblr-3003	421	66	opinions	opinion	NOUN
cblr-3003	421	67	and	and	CCONJ
cblr-3003	421	68	beliefs	belief	NOUN
cblr-3003	421	69	.	.	PUNCT
cblr-3003	422	1	in	in	ADP
cblr-3003	422	2	determining	determine	VERB
cblr-3003	422	3	the	the	DET
cblr-3003	422	4	value	value	NOUN
cblr-3003	422	5	of	of	ADP
cblr-3003	422	6	a	a	DET
cblr-3003	422	7	reorganizing	reorganize	VERB
cblr-3003	422	8	entity	entity	NOUN
cblr-3003	422	9	,	,	PUNCT
cblr-3003	422	10	judges	judge	NOUN
cblr-3003	422	11	face	face	VERB
cblr-3003	422	12	the	the	DET
cblr-3003	422	13	same	same	ADJ
cblr-3003	422	14	valuation	valuation	NOUN
cblr-3003	422	15	uncertainty	uncertainty	NOUN
cblr-3003	422	16	as	as	ADP
cblr-3003	422	17	the	the	DET
cblr-3003	422	18	parties	party	NOUN
cblr-3003	422	19	themselves.99	themselves.99	VERB
cblr-3003	422	20	this	this	DET
cblr-3003	422	21	problem	problem	NOUN
cblr-3003	422	22	is	be	AUX
cblr-3003	422	23	compounded	compound	VERB
cblr-3003	422	24	by	by	ADP
cblr-3003	422	25	the	the	DET
cblr-3003	422	26	fact	fact	NOUN
cblr-3003	422	27	that	that	SCONJ
cblr-3003	422	28	the	the	DET
cblr-3003	422	29	"	"	PUNCT
cblr-3003	422	30	[	[	X
cblr-3003	422	31	a]ccuracy	a]ccuracy	X
cblr-3003	422	32	of	of	ADP
cblr-3003	422	33	[	[	X
cblr-3003	422	34	valuation	valuation	NOUN
cblr-3003	422	35	]	]	PUNCT
cblr-3003	422	36	results	result	NOUN
cblr-3003	422	37	...	...	PUNCT
cblr-3003	422	38	depends	depend	VERB
cblr-3003	422	39	on	on	ADP
cblr-3003	422	40	the	the	DET
cblr-3003	422	41	quality	quality	NOUN
cblr-3003	422	42	of	of	ADP
cblr-3003	422	43	the	the	DET
cblr-3003	422	44	data	datum	NOUN
cblr-3003	422	45	used	use	VERB
cblr-3003	422	46	and	and	CCONJ
cblr-3003	422	47	the	the	DET
cblr-3003	422	48	fidelity	fidelity	NOUN
cblr-3003	422	49	to	to	ADP
cblr-3003	422	50	proper	proper	ADJ
cblr-3003	422	51	application	application	NOUN
cblr-3003	422	52	of	of	ADP
cblr-3003	422	53	the	the	DET
cblr-3003	422	54	method	method	NOUN
cblr-3003	422	55	,	,	PUNCT
cblr-3003	422	56	"	"	PUNCT
cblr-3003	422	57	and	and	CCONJ
cblr-3003	422	58	"	"	PUNCT
cblr-3003	422	59	courts	court	NOUN
cblr-3003	422	60	have	have	AUX
cblr-3003	422	61	not	not	PART
cblr-3003	422	62	universally	universally	ADV
cblr-3003	422	63	applied	apply	VERB
cblr-3003	422	64	the	the	DET
cblr-3003	422	65	methods	method	NOUN
cblr-3003	422	66	correctly	correctly	ADV
cblr-3003	422	67	.	.	PUNCT
cblr-3003	423	1	"	"	PUNCT
cblr-3003	423	2	'	'	PUNCT
cblr-3003	423	3	°	°	PROPN
cblr-3003	423	4	and	and	CCONJ
cblr-3003	423	5	,	,	PUNCT
cblr-3003	423	6	since	since	SCONJ
cblr-3003	423	7	judges	judge	NOUN
cblr-3003	423	8	face	face	VERB
cblr-3003	423	9	substantial	substantial	ADJ
cblr-3003	423	10	time	time	NOUN
cblr-3003	423	11	constraints	constraint	NOUN
cblr-3003	423	12	and	and	CCONJ
cblr-3003	423	13	are	be	AUX
cblr-3003	423	14	generally	generally	ADV
cblr-3003	423	15	not	not	PART
cblr-3003	423	16	valuation	valuation	NOUN
cblr-3003	423	17	professionals	professional	NOUN
cblr-3003	423	18	,	,	PUNCT
cblr-3003	423	19	they	they	PRON
cblr-3003	423	20	must	must	AUX
cblr-3003	423	21	often	often	ADV
cblr-3003	423	22	rely	rely	VERB
cblr-3003	423	23	heavily	heavily	ADV
cblr-3003	423	24	on	on	ADP
cblr-3003	423	25	valuations	valuation	NOUN
cblr-3003	423	26	performed	perform	VERB
cblr-3003	423	27	by	by	ADP
cblr-3003	423	28	the	the	DET
cblr-3003	423	29	parties	party	NOUN
cblr-3003	423	30	'	'	PART
cblr-3003	423	31	experts	expert	NOUN
cblr-3003	423	32	.	.	PUNCT
cblr-3003	424	1	'01	'01	NUM
cblr-3003	424	2	for	for	ADP
cblr-3003	424	3	example	example	NOUN
cblr-3003	424	4	,	,	PUNCT
cblr-3003	424	5	the	the	DET
cblr-3003	424	6	court	court	NOUN
cblr-3003	424	7	in	in	ADP
cblr-3003	424	8	in	in	ADP
cblr-3003	424	9	re	re	NOUN
cblr-3003	424	10	vanderveer	vanderveer	NOUN
cblr-3003	424	11	estates	estate	NOUN
cblr-3003	424	12	holding	holding	NOUN
cblr-3003	424	13	included	include	VERB
cblr-3003	424	14	in	in	ADP
cblr-3003	424	15	its	its	PRON
cblr-3003	424	16	valuation	valuation	NOUN
cblr-3003	424	17	opinion	opinion	NOUN
cblr-3003	424	18	an	an	DET
cblr-3003	424	19	appendix	appendix	NOUN
cblr-3003	424	20	detailing	detail	VERB
cblr-3003	424	21	the	the	DET
cblr-3003	424	22	modifications	modification	NOUN
cblr-3003	424	23	that	that	PRON
cblr-3003	424	24	it	it	PRON
cblr-3003	424	25	had	have	AUX
cblr-3003	424	26	made	make	VERB
cblr-3003	424	27	to	to	ADP
cblr-3003	424	28	one	one	NUM
cblr-3003	424	29	expert	expert	NOUN
cblr-3003	424	30	's	's	PART
cblr-3003	424	31	analysis	analysis	NOUN
cblr-3003	424	32	in	in	ADP
cblr-3003	424	33	order	order	NOUN
cblr-3003	424	34	to	to	PART
cblr-3003	424	35	arrive	arrive	VERB
cblr-3003	424	36	at	at	ADP
cblr-3003	424	37	its	its	PRON
cblr-3003	424	38	own	own	ADJ
cblr-3003	424	39	valuation	valuation	NOUN
cblr-3003	424	40	conclusion.0	conclusion.0	PROPN
cblr-3003	424	41	2	2	NUM
cblr-3003	424	42	moreover	moreover	ADV
cblr-3003	424	43	,	,	PUNCT
cblr-3003	424	44	the	the	DET
cblr-3003	424	45	valuations	valuation	NOUN
cblr-3003	424	46	submitted	submit	VERB
cblr-3003	424	47	by	by	ADP
cblr-3003	424	48	the	the	DET
cblr-3003	424	49	parties	party	NOUN
cblr-3003	424	50	may	may	AUX
cblr-3003	424	51	not	not	PART
cblr-3003	424	52	be	be	AUX
cblr-3003	424	53	unbiased	unbiased	ADJ
cblr-3003	424	54	.	.	PUNCT
cblr-3003	424	55	'	'	PUNCT
cblr-3003	425	1	as	as	ADP
cblr-3003	425	2	a	a	DET
cblr-3003	425	3	result	result	NOUN
cblr-3003	425	4	,	,	PUNCT
cblr-3003	425	5	"	"	PUNCT
cblr-3003	425	6	[	[	X
cblr-3003	425	7	iut	iut	PROPN
cblr-3003	425	8	is	be	AUX
cblr-3003	425	9	not	not	PART
cblr-3003	425	10	unusual	unusual	ADJ
cblr-3003	425	11	"	"	PUNCT
cblr-3003	425	12	for	for	ADP
cblr-3003	425	13	a	a	DET
cblr-3003	425	14	battle	battle	NOUN
cblr-3003	425	15	of	of	ADP
cblr-3003	425	16	experts	expert	NOUN
cblr-3003	425	17	'	'	PART
cblr-3003	425	18	9	9	NUM
cblr-3003	425	19	adler	adler	NOUN
cblr-3003	425	20	,	,	PUNCT
cblr-3003	425	21	supra	supra	PROPN
cblr-3003	425	22	note	note	PROPN
cblr-3003	425	23	11	11	NUM
cblr-3003	425	24	,	,	PUNCT
cblr-3003	425	25	at	at	ADP
cblr-3003	425	26	10	10	NUM
cblr-3003	425	27	(	(	PUNCT
cblr-3003	425	28	"	"	PUNCT
cblr-3003	425	29	[	[	X
cblr-3003	425	30	n]o	n]o	NOUN
cblr-3003	425	31	judge	judge	NOUN
cblr-3003	425	32	is	be	AUX
cblr-3003	425	33	omniscient	omniscient	ADJ
cblr-3003	425	34	.	.	PUNCT
cblr-3003	426	1	even	even	ADV
cblr-3003	426	2	an	an	DET
cblr-3003	426	3	honest	honest	ADJ
cblr-3003	426	4	,	,	PUNCT
cblr-3003	426	5	unbiased	unbiased	ADJ
cblr-3003	426	6	estimate	estimate	NOUN
cblr-3003	426	7	is	be	AUX
cblr-3003	426	8	subject	subject	ADJ
cblr-3003	426	9	to	to	ADP
cblr-3003	426	10	error	error	NOUN
cblr-3003	426	11	.	.	PUNCT
cblr-3003	426	12	"	"	PUNCT
cblr-3003	426	13	)	)	PUNCT
cblr-3003	426	14	.	.	PUNCT
cblr-3003	427	1	"	"	PUNCT
cblr-3003	427	2	7	7	NUM
cblr-3003	427	3	collier	collier	NOUN
cblr-3003	427	4	on	on	ADP
cblr-3003	427	5	bankruptcy	bankruptcy	NOUN
cblr-3003	427	6	,	,	PUNCT
cblr-3003	427	7	supra	supra	PROPN
cblr-3003	427	8	note	note	PROPN
cblr-3003	427	9	21	21	NUM
cblr-3003	427	10	,	,	PUNCT
cblr-3003	427	11	1129.06[2	1129.06[2	NUM
cblr-3003	427	12	]	]	X
cblr-3003	428	1	[	[	X
cblr-3003	428	2	a	a	X
cblr-3003	428	3	]	]	X
cblr-3003	428	4	[	[	X
cblr-3003	428	5	iv	iv	X
cblr-3003	428	6	]	]	PUNCT
cblr-3003	428	7	.	.	PUNCT
cblr-3003	429	1	see	see	VERB
cblr-3003	429	2	also	also	ADV
cblr-3003	429	3	pantaleo	pantaleo	PROPN
cblr-3003	429	4	&	&	CCONJ
cblr-3003	429	5	ridings	riding	NOUN
cblr-3003	429	6	,	,	PUNCT
cblr-3003	429	7	supra	supra	PROPN
cblr-3003	429	8	note	note	NOUN
cblr-3003	429	9	21	21	NUM
cblr-3003	429	10	,	,	PUNCT
cblr-3003	429	11	at	at	ADP
cblr-3003	429	12	440	440	NUM
cblr-3003	429	13	(	(	PUNCT
cblr-3003	429	14	"	"	PUNCT
cblr-3003	429	15	courts	court	NOUN
cblr-3003	429	16	have	have	AUX
cblr-3003	429	17	not	not	PART
cblr-3003	429	18	had	have	VERB
cblr-3003	429	19	an	an	DET
cblr-3003	429	20	easy	easy	ADJ
cblr-3003	429	21	time	time	NOUN
cblr-3003	429	22	properly	properly	ADV
cblr-3003	429	23	applying	apply	VERB
cblr-3003	429	24	the	the	DET
cblr-3003	429	25	discounted	discount	VERB
cblr-3003	429	26	cash	cash	NOUN
cblr-3003	429	27	flow	flow	NOUN
cblr-3003	429	28	analysis	analysis	NOUN
cblr-3003	429	29	in	in	ADP
cblr-3003	429	30	reorganization	reorganization	NOUN
cblr-3003	429	31	cases	case	NOUN
cblr-3003	429	32	....	....	PUNCT
cblr-3003	430	1	[	[	X
cblr-3003	430	2	tihey	tihey	PRON
cblr-3003	430	3	have	have	AUX
cblr-3003	430	4	misunderstood	misunderstand	VERB
cblr-3003	430	5	the	the	DET
cblr-3003	430	6	purpose	purpose	NOUN
cblr-3003	430	7	of	of	ADP
cblr-3003	430	8	beta	beta	NOUN
cblr-3003	430	9	...	...	PUNCT
cblr-3003	430	10	erred	err	VERB
cblr-3003	430	11	in	in	ADP
cblr-3003	430	12	determining	determine	VERB
cblr-3003	430	13	the	the	DET
cblr-3003	430	14	cost	cost	NOUN
cblr-3003	430	15	of	of	ADP
cblr-3003	430	16	equity	equity	NOUN
cblr-3003	430	17	...	...	PUNCT
cblr-3003	430	18	and	and	CCONJ
cblr-3003	430	19	have	have	AUX
cblr-3003	430	20	made	make	VERB
cblr-3003	430	21	debatable	debatable	ADJ
cblr-3003	430	22	assumptions	assumption	NOUN
cblr-3003	430	23	about	about	ADP
cblr-3003	430	24	rates	rate	NOUN
cblr-3003	430	25	of	of	ADP
cblr-3003	430	26	future	future	ADJ
cblr-3003	430	27	growth	growth	NOUN
cblr-3003	430	28	"	"	PUNCT
cblr-3003	430	29	)	)	PUNCT
cblr-3003	430	30	.	.	PUNCT
cblr-3003	431	1	101	101	NUM
cblr-3003	431	2	see	see	VERB
cblr-3003	431	3	novikoff	novikoff	PROPN
cblr-3003	431	4	&	&	CCONJ
cblr-3003	431	5	polebaum	polebaum	PROPN
cblr-3003	431	6	,	,	PUNCT
cblr-3003	431	7	supra	supra	PROPN
cblr-3003	431	8	note	note	PROPN
cblr-3003	431	9	17	17	NUM
cblr-3003	431	10	,	,	PUNCT
cblr-3003	431	11	at	at	ADP
cblr-3003	431	12	265	265	NUM
cblr-3003	431	13	;	;	PUNCT
cblr-3003	431	14	keith	keith	PROPN
cblr-3003	431	15	sharfman	sharfman	PROPN
cblr-3003	431	16	,	,	PUNCT
cblr-3003	431	17	valuation	valuation	NOUN
cblr-3003	431	18	averaging	averaging	NOUN
cblr-3003	431	19	:	:	PUNCT
cblr-3003	431	20	a	a	DET
cblr-3003	431	21	new	new	ADJ
cblr-3003	431	22	procedure	procedure	NOUN
cblr-3003	431	23	for	for	ADP
cblr-3003	431	24	resolving	resolve	VERB
cblr-3003	431	25	valuation	valuation	NOUN
cblr-3003	431	26	disputes	dispute	NOUN
cblr-3003	431	27	,	,	PUNCT
cblr-3003	431	28	88	88	NUM
cblr-3003	431	29	minn	minn	NOUN
cblr-3003	431	30	.	.	PUNCT
cblr-3003	432	1	l.	l.	PROPN
cblr-3003	432	2	rev	rev	PROPN
cblr-3003	432	3	.	.	PROPN
cblr-3003	432	4	357	357	NUM
cblr-3003	432	5	,	,	PUNCT
cblr-3003	432	6	358	358	NUM
cblr-3003	432	7	-	-	SYM
cblr-3003	432	8	59	59	NUM
cblr-3003	432	9	(	(	PUNCT
cblr-3003	432	10	2003	2003	NUM
cblr-3003	432	11	)	)	PUNCT
cblr-3003	432	12	.	.	PUNCT
cblr-3003	433	1	102	102	NUM
cblr-3003	433	2	see	see	VERB
cblr-3003	433	3	in	in	ADP
cblr-3003	433	4	re	re	NOUN
cblr-3003	433	5	vanderveer	vanderveer	NOUN
cblr-3003	433	6	estates	estate	NOUN
cblr-3003	433	7	holding	holding	NOUN
cblr-3003	433	8	,	,	PUNCT
cblr-3003	433	9	llc	llc	PROPN
cblr-3003	433	10	,	,	PUNCT
cblr-3003	433	11	293	293	NUM
cblr-3003	433	12	b.r	b.r	PROPN
cblr-3003	433	13	.	.	PROPN
cblr-3003	433	14	560	560	NUM
cblr-3003	433	15	,	,	PUNCT
cblr-3003	433	16	577	577	NUM
cblr-3003	433	17	-	-	SYM
cblr-3003	433	18	80	80	NUM
cblr-3003	433	19	(	(	PUNCT
cblr-3003	433	20	bankr	bankr	PROPN
cblr-3003	433	21	.	.	PUNCT
cblr-3003	434	1	e.d.n.y	e.d.n.y	PROPN
cblr-3003	434	2	.	.	PROPN
cblr-3003	434	3	2003	2003	NUM
cblr-3003	434	4	)	)	PUNCT
cblr-3003	434	5	.	.	PUNCT
cblr-3003	435	1	'	'	PUNCT
cblr-3003	435	2	o	o	INTJ
cblr-3003	435	3	see	see	VERB
cblr-3003	435	4	gilson	gilson	PROPN
cblr-3003	435	5	et	et	PROPN
cblr-3003	435	6	al	al	PROPN
cblr-3003	435	7	.	.	PROPN
cblr-3003	435	8	,	,	PUNCT
cblr-3003	435	9	supra	supra	PROPN
cblr-3003	435	10	note	note	PROPN
cblr-3003	435	11	25	25	NUM
cblr-3003	435	12	,	,	PUNCT
cblr-3003	435	13	at	at	ADP
cblr-3003	435	14	59	59	NUM
cblr-3003	435	15	(	(	PUNCT
cblr-3003	435	16	"	"	PUNCT
cblr-3003	435	17	the	the	DET
cblr-3003	435	18	administrative	administrative	ADJ
cblr-3003	435	19	process	process	NOUN
cblr-3003	435	20	allows	allow	VERB
cblr-3003	435	21	the	the	DET
cblr-3003	435	22	strategic	strategic	ADJ
cblr-3003	435	23	use	use	NOUN
cblr-3003	435	24	of	of	ADP
cblr-3003	435	25	valuation	valuation	NOUN
cblr-3003	435	26	because	because	SCONJ
cblr-3003	435	27	different	different	ADJ
cblr-3003	435	28	estimated	estimate	VERB
cblr-3003	435	29	values	value	NOUN
cblr-3003	435	30	va	va	PROPN
cblr-3003	435	31	lua	lua	PROPN
cblr-3003	435	32	tion	tion	PROPN
cblr-3003	435	33	uncer	uncer	NOUN
cblr-3003	435	34	ta	ta	X
cblr-3003	435	35	intyno	intyno	NOUN
cblr-3003	435	36	.	.	PUNCT
cblr-3003	436	1	2:403	2:403	NUM
cblr-3003	436	2	)	)	PUNCT
cblr-3003	436	3	columbia	columbia	PROPN
cblr-3003	436	4	business	business	NOUN
cblr-3003	436	5	law	law	PROPN
cblr-3003	436	6	review	review	NOUN
cblr-3003	436	7	to	to	PART
cblr-3003	436	8	be	be	AUX
cblr-3003	436	9	resolved	resolve	VERB
cblr-3003	436	10	on	on	ADP
cblr-3003	436	11	the	the	DET
cblr-3003	436	12	basis	basis	NOUN
cblr-3003	436	13	of	of	ADP
cblr-3003	436	14	which	which	DET
cblr-3003	436	15	expert	expert	NOUN
cblr-3003	436	16	the	the	DET
cblr-3003	436	17	court	court	NOUN
cblr-3003	436	18	deems	deem	VERB
cblr-3003	436	19	to	to	PART
cblr-3003	436	20	be	be	AUX
cblr-3003	436	21	the	the	DET
cblr-3003	436	22	most	most	ADV
cblr-3003	436	23	credible	credible	ADJ
cblr-3003	436	24	.	.	PUNCT
cblr-3003	437	1	it	it	PRON
cblr-3003	437	2	should	should	AUX
cblr-3003	437	3	also	also	ADV
cblr-3003	437	4	be	be	AUX
cblr-3003	437	5	borne	bear	VERB
cblr-3003	437	6	in	in	ADP
cblr-3003	437	7	mind	mind	NOUN
cblr-3003	437	8	that	that	SCONJ
cblr-3003	437	9	not	not	PART
cblr-3003	437	10	all	all	DET
cblr-3003	437	11	bankruptcy	bankruptcy	NOUN
cblr-3003	437	12	judges	judge	NOUN
cblr-3003	437	13	have	have	VERB
cblr-3003	437	14	extensive	extensive	ADJ
cblr-3003	437	15	financial	financial	ADJ
cblr-3003	437	16	backgrounds	background	NOUN
cblr-3003	437	17	.	.	PUNCT
cblr-3003	438	1	an	an	DET
cblr-3003	438	2	expert	expert	NOUN
cblr-3003	438	3	's	's	PART
cblr-3003	438	4	personal	personal	ADJ
cblr-3003	438	5	skills	skill	NOUN
cblr-3003	438	6	,	,	PUNCT
cblr-3003	438	7	in	in	ADP
cblr-3003	438	8	addition	addition	NOUN
cblr-3003	438	9	to	to	ADP
cblr-3003	438	10	impeccable	impeccable	ADJ
cblr-3003	438	11	credentials	credential	NOUN
cblr-3003	438	12	,	,	PUNCT
cblr-3003	438	13	may	may	AUX
cblr-3003	438	14	prove	prove	VERB
cblr-3003	438	15	to	to	PART
cblr-3003	438	16	be	be	AUX
cblr-3003	438	17	key	key	ADJ
cblr-3003	438	18	factors	factor	NOUN
cblr-3003	438	19	in	in	ADP
cblr-3003	438	20	persuading	persuade	VERB
cblr-3003	438	21	a	a	DET
cblr-3003	438	22	court	court	NOUN
cblr-3003	438	23	of	of	ADP
cblr-3003	438	24	the	the	DET
cblr-3003	438	25	reasonableness	reasonableness	NOUN
cblr-3003	438	26	of	of	ADP
cblr-3003	438	27	the	the	DET
cblr-3003	438	28	expert	expert	NOUN
cblr-3003	438	29	's	's	PART
cblr-3003	438	30	analysis	analysis	NOUN
cblr-3003	438	31	.	.	PUNCT
cblr-3003	439	1	0	0	NUM
cblr-3003	439	2	4	4	NUM
cblr-3003	439	3	courts	court	NOUN
cblr-3003	439	4	may	may	AUX
cblr-3003	439	5	also	also	ADV
cblr-3003	439	6	take	take	VERB
cblr-3003	439	7	into	into	ADP
cblr-3003	439	8	account	account	NOUN
cblr-3003	439	9	an	an	DET
cblr-3003	439	10	expert	expert	NOUN
cblr-3003	439	11	's	's	PART
cblr-3003	439	12	familiarity	familiarity	NOUN
cblr-3003	439	13	with	with	ADP
cblr-3003	439	14	the	the	DET
cblr-3003	439	15	debtor	debtor	NOUN
cblr-3003	439	16	and	and	CCONJ
cblr-3003	439	17	its	its	PRON
cblr-3003	439	18	situation	situation	NOUN
cblr-3003	439	19	,	,	PUNCT
cblr-3003	439	20	"	"	PUNCT
cblr-3003	439	21	expectation	expectation	NOUN
cblr-3003	439	22	of	of	ADP
cblr-3003	439	23	future	future	ADJ
cblr-3003	439	24	business	business	NOUN
cblr-3003	439	25	with	with	ADP
cblr-3003	439	26	the	the	DET
cblr-3003	439	27	parties	party	NOUN
cblr-3003	439	28	,	,	PUNCT
cblr-3003	439	29	"	"	PUNCT
cblr-3003	439	30	"	"	PUNCT
cblr-3003	439	31	objectivity	objectivity	NOUN
cblr-3003	439	32	,	,	PUNCT
cblr-3003	439	33	"	"	PUNCT
cblr-3003	439	34	"	"	PUNCT
cblr-3003	439	35	demeanor	demeanor	NOUN
cblr-3003	439	36	,	,	PUNCT
cblr-3003	439	37	research	research	NOUN
cblr-3003	439	38	,	,	PUNCT
cblr-3003	439	39	and	and	CCONJ
cblr-3003	439	40	methodology	methodology	NOUN
cblr-3003	439	41	,	,	PUNCT
cblr-3003	439	42	"	"	PUNCT
cblr-3003	439	43	"	"	PUNCT
cblr-3003	439	44	conduct	conduct	NOUN
cblr-3003	439	45	of	of	ADP
cblr-3003	439	46	thorough	thorough	ADJ
cblr-3003	439	47	due	due	ADJ
cblr-3003	439	48	diligence	diligence	NOUN
cblr-3003	439	49	,	,	PUNCT
cblr-3003	439	50	"	"	PUNCT
cblr-3003	439	51	experience	experience	NOUN
cblr-3003	439	52	,	,	PUNCT
cblr-3003	439	53	"	"	PUNCT
cblr-3003	439	54	straightforward	straightforward	ADJ
cblr-3003	439	55	application	application	NOUN
cblr-3003	439	56	of	of	ADP
cblr-3003	439	57	valuation	valuation	NOUN
cblr-3003	439	58	principles	principle	NOUN
cblr-3003	439	59	,	,	PUNCT
cblr-3003	439	60	"	"	PUNCT
cblr-3003	439	61	"	"	PUNCT
cblr-3003	439	62	use	use	NOUN
cblr-3003	439	63	of	of	ADP
cblr-3003	439	64	common	common	ADJ
cblr-3003	439	65	sense	sense	NOUN
cblr-3003	439	66	,	,	PUNCT
cblr-3003	439	67	"	"	PUNCT
cblr-3003	439	68	and	and	CCONJ
cblr-3003	439	69	"	"	PUNCT
cblr-3003	439	70	disclosure	disclosure	NOUN
cblr-3003	439	71	of	of	ADP
cblr-3003	439	72	assumptions	assumption	NOUN
cblr-3003	439	73	"	"	PUNCT
cblr-3003	439	74	in	in	ADP
cblr-3003	439	75	deciding	decide	VERB
cblr-3003	439	76	whether	whether	SCONJ
cblr-3003	439	77	to	to	PART
cblr-3003	439	78	rely	rely	VERB
cblr-3003	439	79	on	on	ADP
cblr-3003	439	80	a	a	DET
cblr-3003	439	81	given	give	VERB
cblr-3003	439	82	valuation	valuation	NOUN
cblr-3003	439	83	.	.	PUNCT
cblr-3003	440	1	5	5	NUM
cblr-3003	440	2	the	the	DET
cblr-3003	440	3	court	court	NOUN
cblr-3003	440	4	's	's	PART
cblr-3003	440	5	perception	perception	NOUN
cblr-3003	440	6	of	of	ADP
cblr-3003	440	7	the	the	DET
cblr-3003	440	8	parties	party	NOUN
cblr-3003	440	9	'	'	PART
cblr-3003	440	10	experts	expert	NOUN
cblr-3003	440	11	was	be	AUX
cblr-3003	440	12	a	a	DET
cblr-3003	440	13	decisive	decisive	ADJ
cblr-3003	440	14	factor	factor	NOUN
cblr-3003	440	15	in	in	ADP
cblr-3003	440	16	the	the	DET
cblr-3003	440	17	american	american	PROPN
cblr-3003	440	18	homepatient	homepatient	PROPN
cblr-3003	440	19	case	case	NOUN
cblr-3003	440	20	discussed	discuss	VERB
cblr-3003	440	21	above	above	ADV
cblr-3003	440	22	.	.	PUNCT
cblr-3003	441	1	imply	imply	VERB
cblr-3003	441	2	different	different	ADJ
cblr-3003	441	3	payoffs	payoff	NOUN
cblr-3003	441	4	"	"	PUNCT
cblr-3003	441	5	)	)	PUNCT
cblr-3003	441	6	;	;	PUNCT
cblr-3003	441	7	vanderveer	vanderveer	NOUN
cblr-3003	441	8	estates	estate	NOUN
cblr-3003	441	9	,	,	PUNCT
cblr-3003	441	10	293	293	NUM
cblr-3003	441	11	b.r	b.r	PROPN
cblr-3003	441	12	.	.	PROPN
cblr-3003	441	13	at	at	ADP
cblr-3003	441	14	562	562	NUM
cblr-3003	441	15	(	(	PUNCT
cblr-3003	441	16	"	"	PUNCT
cblr-3003	441	17	not	not	PART
cblr-3003	441	18	surprisingly	surprisingly	ADV
cblr-3003	441	19	,	,	PUNCT
cblr-3003	441	20	the	the	DET
cblr-3003	441	21	appraisal	appraisal	NOUN
cblr-3003	441	22	each	each	DET
cblr-3003	441	23	offers	offer	NOUN
cblr-3003	441	24	serves	serve	VERB
cblr-3003	441	25	its	its	PRON
cblr-3003	441	26	own	own	ADJ
cblr-3003	441	27	purposes	purpose	NOUN
cblr-3003	441	28	,	,	PUNCT
cblr-3003	441	29	and	and	CCONJ
cblr-3003	441	30	the	the	DET
cblr-3003	441	31	two	two	NUM
cblr-3003	441	32	diverge	diverge	NOUN
cblr-3003	441	33	significantly	significantly	ADV
cblr-3003	441	34	in	in	ADP
cblr-3003	441	35	their	their	PRON
cblr-3003	441	36	conclusions	conclusion	NOUN
cblr-3003	441	37	as	as	ADP
cblr-3003	441	38	to	to	AUX
cblr-3003	441	39	value	value	NOUN
cblr-3003	441	40	.	.	PUNCT
cblr-3003	441	41	"	"	PUNCT
cblr-3003	441	42	)	)	PUNCT
cblr-3003	441	43	.	.	PUNCT
cblr-3003	442	1	"	"	PUNCT
cblr-3003	442	2	o	o	NOUN
cblr-3003	442	3	'	'	X
cblr-3003	442	4	novikoff	novikoff	NOUN
cblr-3003	442	5	&	&	CCONJ
cblr-3003	442	6	polebaum	polebaum	PROPN
cblr-3003	442	7	,	,	PUNCT
cblr-3003	442	8	supra	supra	PROPN
cblr-3003	442	9	note	note	PROPN
cblr-3003	442	10	17	17	NUM
cblr-3003	442	11	,	,	PUNCT
cblr-3003	442	12	at	at	ADP
cblr-3003	442	13	266	266	NUM
cblr-3003	442	14	.	.	PUNCT
cblr-3003	443	1	105	105	NUM
cblr-3003	444	1	i	i	PRON
cblr-3003	444	2	d.	d.	VERB
cblr-3003	444	3	at	at	ADP
cblr-3003	444	4	266	266	NUM
cblr-3003	444	5	-	-	SYM
cblr-3003	444	6	67	67	NUM
cblr-3003	444	7	(	(	PUNCT
cblr-3003	444	8	collecting	collect	VERB
cblr-3003	444	9	authorities	authority	NOUN
cblr-3003	444	10	)	)	PUNCT
cblr-3003	444	11	.	.	PUNCT
cblr-3003	445	1	see	see	VERB
cblr-3003	445	2	also	also	ADV
cblr-3003	445	3	heroy	heroy	PROPN
cblr-3003	445	4	&	&	CCONJ
cblr-3003	445	5	schaeffer	schaeffer	PROPN
cblr-3003	445	6	,	,	PUNCT
cblr-3003	445	7	supra	supra	PROPN
cblr-3003	445	8	note	note	PROPN
cblr-3003	445	9	17	17	NUM
cblr-3003	445	10	,	,	PUNCT
cblr-3003	445	11	at	at	ADP
cblr-3003	445	12	187	187	NUM
cblr-3003	445	13	-	-	SYM
cblr-3003	445	14	89	89	NUM
cblr-3003	445	15	(	(	PUNCT
cblr-3003	445	16	discussing	discuss	VERB
cblr-3003	445	17	how	how	SCONJ
cblr-3003	445	18	courts	court	NOUN
cblr-3003	445	19	evaluate	evaluate	VERB
cblr-3003	445	20	expert	expert	ADJ
cblr-3003	445	21	valuation	valuation	NOUN
cblr-3003	445	22	testimony	testimony	NOUN
cblr-3003	445	23	)	)	PUNCT
cblr-3003	445	24	.	.	PUNCT
cblr-3003	445	25	"	"	PUNCT
cblr-3003	446	1	in	in	ADP
cblr-3003	446	2	re	re	PROPN
cblr-3003	446	3	american	american	PROPN
cblr-3003	446	4	homepatient	homepatient	PROPN
cblr-3003	446	5	,	,	PUNCT
cblr-3003	446	6	inc	inc	PROPN
cblr-3003	446	7	.	.	PROPN
cblr-3003	446	8	,	,	PUNCT
cblr-3003	446	9	298	298	NUM
cblr-3003	446	10	b.r	b.r	PROPN
cblr-3003	446	11	.	.	PROPN
cblr-3003	446	12	152	152	NUM
cblr-3003	446	13	,	,	PUNCT
cblr-3003	446	14	177	177	NUM
cblr-3003	446	15	-	-	SYM
cblr-3003	446	16	79	79	NUM
cblr-3003	446	17	(	(	PUNCT
cblr-3003	446	18	bankr	bankr	PROPN
cblr-3003	446	19	.	.	PUNCT
cblr-3003	447	1	m.d	m.d	PROPN
cblr-3003	447	2	.	.	PROPN
cblr-3003	447	3	tenn	tenn	PROPN
cblr-3003	447	4	.	.	PROPN
cblr-3003	447	5	2003	2003	NUM
cblr-3003	447	6	)	)	PUNCT
cblr-3003	447	7	.	.	PUNCT
cblr-3003	448	1	specifically	specifically	ADV
cblr-3003	448	2	,	,	PUNCT
cblr-3003	448	3	the	the	DET
cblr-3003	448	4	court	court	NOUN
cblr-3003	448	5	laid	lay	VERB
cblr-3003	448	6	out	out	ADP
cblr-3003	448	7	a	a	DET
cblr-3003	448	8	tabular	tabular	ADJ
cblr-3003	448	9	comparison	comparison	NOUN
cblr-3003	448	10	of	of	ADP
cblr-3003	448	11	the	the	DET
cblr-3003	448	12	competing	compete	VERB
cblr-3003	448	13	experts	expert	NOUN
cblr-3003	448	14	based	base	VERB
cblr-3003	448	15	on	on	ADP
cblr-3003	448	16	their	their	PRON
cblr-3003	448	17	education	education	NOUN
cblr-3003	448	18	,	,	PUNCT
cblr-3003	448	19	training	training	NOUN
cblr-3003	448	20	,	,	PUNCT
cblr-3003	448	21	experience	experience	NOUN
cblr-3003	448	22	,	,	PUNCT
cblr-3003	448	23	manner	manner	NOUN
cblr-3003	448	24	of	of	ADP
cblr-3003	448	25	appraisal	appraisal	NOUN
cblr-3003	448	26	,	,	PUNCT
cblr-3003	448	27	testimony	testimony	NOUN
cblr-3003	448	28	on	on	ADP
cblr-3003	448	29	direct	direct	ADJ
cblr-3003	448	30	and	and	CCONJ
cblr-3003	448	31	cross	cross	NOUN
cblr-3003	448	32	-	-	NOUN
cblr-3003	448	33	examination	examination	NOUN
cblr-3003	448	34	,	,	PUNCT
cblr-3003	448	35	and	and	CCONJ
cblr-3003	448	36	overall	overall	ADJ
cblr-3003	448	37	ability	ability	NOUN
cblr-3003	448	38	to	to	PART
cblr-3003	448	39	substantiate	substantiate	VERB
cblr-3003	448	40	their	their	PRON
cblr-3003	448	41	basis	basis	NOUN
cblr-3003	448	42	for	for	ADP
cblr-3003	448	43	valuation	valuation	NOUN
cblr-3003	448	44	.	.	PUNCT
cblr-3003	449	1	in	in	ADP
cblr-3003	449	2	finding	find	VERB
cblr-3003	449	3	the	the	DET
cblr-3003	449	4	debtor	debtor	NOUN
cblr-3003	449	5	's	's	PART
cblr-3003	449	6	expert	expert	NOUN
cblr-3003	449	7	and	and	CCONJ
cblr-3003	449	8	his	his	PRON
cblr-3003	449	9	valuation	valuation	NOUN
cblr-3003	449	10	more	more	ADV
cblr-3003	449	11	credible	credible	ADJ
cblr-3003	449	12	,	,	PUNCT
cblr-3003	449	13	the	the	DET
cblr-3003	449	14	court	court	NOUN
cblr-3003	449	15	noted	note	VERB
cblr-3003	449	16	,	,	PUNCT
cblr-3003	449	17	inter	inter	PROPN
cblr-3003	449	18	alia	alia	NOUN
cblr-3003	449	19	,	,	PUNCT
cblr-3003	449	20	that	that	SCONJ
cblr-3003	449	21	[	[	X
cblr-3003	449	22	the	the	DET
cblr-3003	449	23	debtor	debtor	NOUN
cblr-3003	449	24	's	's	PART
cblr-3003	449	25	expert	expert	NOUN
cblr-3003	449	26	]	]	PUNCT
cblr-3003	449	27	has	have	AUX
cblr-3003	449	28	performed	perform	VERB
cblr-3003	449	29	or	or	CCONJ
cblr-3003	449	30	been	be	AUX
cblr-3003	449	31	involved	involve	VERB
cblr-3003	449	32	in	in	ADP
cblr-3003	449	33	over	over	ADP
cblr-3003	449	34	1000	1000	NUM
cblr-3003	449	35	valuations	valuation	NOUN
cblr-3003	449	36	during	during	ADP
cblr-3003	449	37	his	his	PRON
cblr-3003	449	38	career	career	NOUN
cblr-3003	449	39	.	.	PUNCT
cblr-3003	450	1	he	he	PRON
cblr-3003	450	2	has	have	AUX
cblr-3003	450	3	been	be	AUX
cblr-3003	450	4	hired	hire	VERB
cblr-3003	450	5	by	by	ADP
cblr-3003	450	6	debtors	debtor	NOUN
cblr-3003	450	7	,	,	PUNCT
cblr-3003	450	8	unsecured	unsecured	ADJ
cblr-3003	450	9	creditors	creditor	NOUN
cblr-3003	450	10	,	,	PUNCT
cblr-3003	450	11	and	and	CCONJ
cblr-3003	450	12	lenders	lender	NOUN
cblr-3003	450	13	and	and	CCONJ
cblr-3003	450	14	has	have	AUX
cblr-3003	450	15	represented	represent	VERB
cblr-3003	450	16	varied	varied	ADJ
cblr-3003	450	17	and	and	CCONJ
cblr-3003	450	18	often	often	ADV
cblr-3003	450	19	competing	compete	VERB
cblr-3003	450	20	interests	interest	NOUN
cblr-3003	450	21	.	.	PUNCT
cblr-3003	451	1	[	[	X
cblr-3003	451	2	the	the	DET
cblr-3003	451	3	creditors	creditor	NOUN
cblr-3003	451	4	'	'	PART
cblr-3003	451	5	expert	expert	NOUN
cblr-3003	451	6	]	]	PUNCT
cblr-3003	451	7	,	,	PUNCT
cblr-3003	451	8	on	on	ADP
cblr-3003	451	9	the	the	DET
cblr-3003	451	10	other	other	ADJ
cblr-3003	451	11	hand	hand	NOUN
cblr-3003	451	12	,	,	PUNCT
cblr-3003	451	13	has	have	AUX
cblr-3003	451	14	represented	represent	VERB
cblr-3003	451	15	both	both	DET
cblr-3003	451	16	debtors	debtor	NOUN
cblr-3003	451	17	and	and	CCONJ
cblr-3003	451	18	creditors	creditor	NOUN
cblr-3003	451	19	in	in	ADP
cblr-3003	451	20	private	private	ADJ
cblr-3003	451	21	placements	placement	NOUN
cblr-3003	451	22	,	,	PUNCT
cblr-3003	451	23	but	but	CCONJ
cblr-3003	451	24	has	have	AUX
cblr-3003	451	25	never	never	ADV
cblr-3003	451	26	testified	testify	VERB
cblr-3003	451	27	as	as	ADP
cblr-3003	451	28	an	an	DET
cblr-3003	451	29	expert	expert	NOUN
cblr-3003	451	30	for	for	ADP
cblr-3003	451	31	any	any	DET
cblr-3003	451	32	party	party	NOUN
cblr-3003	451	33	other	other	ADJ
cblr-3003	451	34	than	than	ADP
cblr-3003	451	35	secured	secured	ADJ
cblr-3003	451	36	lenders	lender	NOUN
cblr-3003	451	37	.	.	PUNCT
cblr-3003	452	1	in	in	ADP
cblr-3003	452	2	fact	fact	NOUN
cblr-3003	452	3	,	,	PUNCT
cblr-3003	452	4	his	his	PRON
cblr-3003	452	5	continuous	continuous	ADJ
cblr-3003	452	6	referral	referral	NOUN
cblr-3003	452	7	during	during	ADP
cblr-3003	452	8	his	his	PRON
cblr-3003	452	9	testimony	testimony	NOUN
cblr-3003	452	10	to	to	ADP
cblr-3003	452	11	'	'	PUNCT
cblr-3003	452	12	we	we	PRON
cblr-3003	452	13	'	'	PUNCT
cblr-3003	452	14	to	to	PART
cblr-3003	452	15	include	include	VERB
cblr-3003	452	16	himself	himself	PRON
cblr-3003	452	17	in	in	ADP
cblr-3003	452	18	the	the	DET
cblr-3003	452	19	lenders	lender	NOUN
cblr-3003	452	20	'	'	PART
cblr-3003	452	21	camp	camp	NOUN
cblr-3003	452	22	gave	give	VERB
cblr-3003	452	23	the	the	DET
cblr-3003	452	24	appearance	appearance	NOUN
cblr-3003	452	25	that	that	PRON
cblr-3003	452	26	he	he	PRON
cblr-3003	452	27	was	be	AUX
cblr-3003	452	28	in	in	ADP
cblr-3003	452	29	fact	fact	NOUN
cblr-3003	452	30	of	of	ADP
cblr-3003	452	31	similar	similar	ADJ
cblr-3003	452	32	interest	interest	NOUN
cblr-3003	452	33	.	.	PUNCT
cblr-3003	453	1	i	i	PRON
cblr-3003	453	2	d.	d.	PROPN
cblr-3003	453	3	at	at	ADP
cblr-3003	453	4	178	178	NUM
cblr-3003	453	5	-	-	SYM
cblr-3003	453	6	79	79	NUM
cblr-3003	453	7	.	.	PUNCT
cblr-3003	454	1	[	[	X
cblr-3003	454	2	vol	vol	NOUN
cblr-3003	454	3	.	.	PUNCT
cblr-3003	454	4	2005	2005	NUM
cblr-3003	454	5	valuation	valuation	NOUN
cblr-3003	454	6	uncertainty	uncertainty	NOUN
cblr-3003	454	7	differing	differ	VERB
cblr-3003	454	8	treatments	treatment	NOUN
cblr-3003	454	9	of	of	ADP
cblr-3003	454	10	precedent	precedent	NOUN
cblr-3003	454	11	and	and	CCONJ
cblr-3003	454	12	valuation	valuation	NOUN
cblr-3003	454	13	philosophies	philosophy	NOUN
cblr-3003	454	14	may	may	AUX
cblr-3003	454	15	also	also	ADV
cblr-3003	454	16	have	have	VERB
cblr-3003	454	17	an	an	DET
cblr-3003	454	18	impact	impact	NOUN
cblr-3003	454	19	on	on	ADP
cblr-3003	454	20	the	the	DET
cblr-3003	454	21	value	value	NOUN
cblr-3003	454	22	that	that	PRON
cblr-3003	454	23	a	a	DET
cblr-3003	454	24	judge	judge	NOUN
cblr-3003	454	25	would	would	AUX
cblr-3003	454	26	assign	assign	VERB
cblr-3003	454	27	to	to	ADP
cblr-3003	454	28	a	a	DET
cblr-3003	454	29	reorganizing	reorganize	VERB
cblr-3003	454	30	entity	entity	NOUN
cblr-3003	454	31	.	.	PUNCT
cblr-3003	455	1	for	for	ADP
cblr-3003	455	2	example	example	NOUN
cblr-3003	455	3	,	,	PUNCT
cblr-3003	455	4	the	the	DET
cblr-3003	455	5	pre	pre	ADJ
cblr-3003	455	6	-	-	ADJ
cblr-3003	455	7	lasalle	lasalle	ADJ
cblr-3003	455	8	jurisprudence	jurisprudence	NOUN
cblr-3003	455	9	described	describe	VERB
cblr-3003	455	10	above	above	ADP
cblr-3003	455	11	expresses	express	VERB
cblr-3003	455	12	general	general	ADJ
cblr-3003	455	13	disfavor	disfavor	NOUN
cblr-3003	455	14	for	for	ADP
cblr-3003	455	15	the	the	DET
cblr-3003	455	16	use	use	NOUN
cblr-3003	455	17	of	of	ADP
cblr-3003	455	18	market	market	NOUN
cblr-3003	455	19	-	-	PUNCT
cblr-3003	455	20	based	base	VERB
cblr-3003	455	21	valuations	valuation	NOUN
cblr-3003	455	22	in	in	ADP
cblr-3003	455	23	the	the	DET
cblr-3003	455	24	bankruptcy	bankruptcy	NOUN
cblr-3003	455	25	context	context	NOUN
cblr-3003	455	26	,	,	PUNCT
cblr-3003	455	27	yet	yet	CCONJ
cblr-3003	455	28	bankruptcy	bankruptcy	NOUN
cblr-3003	455	29	judges	judge	NOUN
cblr-3003	455	30	have	have	AUX
cblr-3003	455	31	not	not	PART
cblr-3003	455	32	entirely	entirely	ADV
cblr-3003	455	33	eschewed	eschew	VERB
cblr-3003	455	34	market	market	NOUN
cblr-3003	455	35	indicators	indicator	NOUN
cblr-3003	455	36	of	of	ADP
cblr-3003	455	37	value	value	NOUN
cblr-3003	455	38	.	.	PUNCT
cblr-3003	456	1	1	1	NUM
cblr-3003	456	2	°	°	NUM
cblr-3003	456	3	7	7	NUM
cblr-3003	456	4	in	in	ADP
cblr-3003	456	5	an	an	DET
cblr-3003	456	6	apparent	apparent	ADJ
cblr-3003	456	7	rejection	rejection	NOUN
cblr-3003	456	8	of	of	ADP
cblr-3003	456	9	the	the	DET
cblr-3003	456	10	market	market	NOUN
cblr-3003	456	11	imperfection	imperfection	NOUN
cblr-3003	456	12	concerns	concern	NOUN
cblr-3003	456	13	discussed	discuss	VERB
cblr-3003	456	14	in	in	ADP
cblr-3003	456	15	section	section	NOUN
cblr-3003	456	16	iii.b	iii.b	PROPN
cblr-3003	456	17	and	and	CCONJ
cblr-3003	456	18	the	the	DET
cblr-3003	456	19	supreme	supreme	PROPN
cblr-3003	456	20	court	court	PROPN
cblr-3003	456	21	directive	directive	NOUN
cblr-3003	456	22	cited	cite	VERB
cblr-3003	456	23	in	in	ADP
cblr-3003	456	24	subsection	subsection	NOUN
cblr-3003	456	25	iii.d	iii.d	PROPN
cblr-3003	456	26	.	.	PROPN
cblr-3003	456	27	1	1	NUM
cblr-3003	456	28	above	above	ADV
cblr-3003	456	29	,	,	PUNCT
cblr-3003	456	30	one	one	NUM
cblr-3003	456	31	court	court	NOUN
cblr-3003	456	32	observed	observe	VERB
cblr-3003	456	33	that	that	SCONJ
cblr-3003	456	34	[	[	X
cblr-3003	456	35	d]ue	d]ue	X
cblr-3003	456	36	to	to	ADP
cblr-3003	456	37	these	these	DET
cblr-3003	456	38	difficulties	difficulty	NOUN
cblr-3003	456	39	in	in	ADP
cblr-3003	456	40	approximation	approximation	NOUN
cblr-3003	456	41	,	,	PUNCT
cblr-3003	456	42	where	where	SCONJ
cblr-3003	456	43	market	market	NOUN
cblr-3003	456	44	information	information	NOUN
cblr-3003	456	45	is	be	AUX
cblr-3003	456	46	available	available	ADJ
cblr-3003	456	47	,	,	PUNCT
cblr-3003	456	48	looking	look	VERB
cblr-3003	456	49	to	to	ADP
cblr-3003	456	50	the	the	DET
cblr-3003	456	51	stock	stock	NOUN
cblr-3003	456	52	's	's	PART
cblr-3003	456	53	"	"	PUNCT
cblr-3003	456	54	fair	fair	ADJ
cblr-3003	456	55	market	market	NOUN
cblr-3003	456	56	value"-what	value"-what	VERB
cblr-3003	456	57	an	an	DET
cblr-3003	456	58	arm	arm	NOUN
cblr-3003	456	59	's	's	PART
cblr-3003	456	60	length	length	NOUN
cblr-3003	456	61	buyer	buyer	NOUN
cblr-3003	456	62	would	would	AUX
cblr-3003	456	63	be	be	AUX
cblr-3003	456	64	willing	willing	ADJ
cblr-3003	456	65	to	to	PART
cblr-3003	456	66	pay	pay	VERB
cblr-3003	456	67	for	for	ADP
cblr-3003	456	68	the	the	DET
cblr-3003	456	69	stock	stock	NOUN
cblr-3003	456	70	on	on	ADP
cblr-3003	456	71	the	the	DET
cblr-3003	456	72	open	open	ADJ
cblr-3003	456	73	market	market	NOUN
cblr-3003	456	74	-	-	PUNCT
cblr-3003	456	75	is	be	AUX
cblr-3003	456	76	generally	generally	ADV
cblr-3003	456	77	the	the	DET
cblr-3003	456	78	best	good	ADJ
cblr-3003	456	79	means	mean	NOUN
cblr-3003	456	80	of	of	ADP
cblr-3003	456	81	gauging	gauge	VERB
cblr-3003	456	82	the	the	DET
cblr-3003	456	83	stock	stock	NOUN
cblr-3003	456	84	's	's	PART
cblr-3003	456	85	present	present	ADJ
cblr-3003	456	86	value	value	NOUN
cblr-3003	456	87	....	....	PUNCT
cblr-3003	457	1	the	the	DET
cblr-3003	457	2	collective	collective	ADJ
cblr-3003	457	3	appraisal	appraisal	NOUN
cblr-3003	457	4	of	of	ADP
cblr-3003	457	5	market	market	NOUN
cblr-3003	457	6	participants	participant	NOUN
cblr-3003	457	7	is	be	AUX
cblr-3003	457	8	considered	consider	VERB
cblr-3003	457	9	to	to	PART
cblr-3003	457	10	be	be	AUX
cblr-3003	457	11	a	a	DET
cblr-3003	457	12	more	more	ADV
cblr-3003	457	13	reliable	reliable	ADJ
cblr-3003	457	14	measure	measure	NOUN
cblr-3003	457	15	of	of	ADP
cblr-3003	457	16	the	the	DET
cblr-3003	457	17	stock	stock	NOUN
cblr-3003	457	18	's	's	PART
cblr-3003	457	19	value	value	NOUN
cblr-3003	457	20	than	than	SCONJ
cblr-3003	457	21	the	the	DET
cblr-3003	457	22	subjective	subjective	ADJ
cblr-3003	457	23	estimates	estimate	NOUN
cblr-3003	457	24	of	of	ADP
cblr-3003	457	25	one	one	NUM
cblr-3003	457	26	or	or	CCONJ
cblr-3003	457	27	two	two	NUM
cblr-3003	457	28	expert	expert	NOUN
cblr-3003	457	29	witnesses.0	witnesses.0	PROPN
cblr-3003	457	30	8	8	NUM
cblr-3003	457	31	had	have	VERB
cblr-3003	457	32	the	the	DET
cblr-3003	457	33	exide	exide	PROPN
cblr-3003	457	34	court	court	NOUN
cblr-3003	457	35	adopted	adopt	VERB
cblr-3003	457	36	a	a	DET
cblr-3003	457	37	similar	similar	ADJ
cblr-3003	457	38	philosophy	philosophy	NOUN
cblr-3003	457	39	,	,	PUNCT
cblr-3003	457	40	the	the	DET
cblr-3003	457	41	debtor	debtor	NOUN
cblr-3003	457	42	's	's	PART
cblr-3003	457	43	original	original	ADJ
cblr-3003	457	44	plan	plan	NOUN
cblr-3003	457	45	might	might	AUX
cblr-3003	457	46	have	have	AUX
cblr-3003	457	47	been	be	AUX
cblr-3003	457	48	confirmed	confirm	VERB
cblr-3003	457	49	.	.	PUNCT
cblr-3003	458	1	but	but	CCONJ
cblr-3003	458	2	perhaps	perhaps	ADV
cblr-3003	458	3	the	the	DET
cblr-3003	458	4	most	most	ADV
cblr-3003	458	5	problematic	problematic	ADJ
cblr-3003	458	6	aspect	aspect	NOUN
cblr-3003	458	7	of	of	ADP
cblr-3003	458	8	judicial	judicial	ADJ
cblr-3003	458	9	valuation	valuation	NOUN
cblr-3003	458	10	uncertainty	uncertainty	NOUN
cblr-3003	458	11	is	be	AUX
cblr-3003	458	12	the	the	DET
cblr-3003	458	13	possibility	possibility	NOUN
cblr-3003	458	14	that	that	SCONJ
cblr-3003	458	15	a	a	DET
cblr-3003	458	16	judge	judge	NOUN
cblr-3003	458	17	will	will	AUX
cblr-3003	458	18	consider	consider	VERB
cblr-3003	458	19	his	his	PRON
cblr-3003	458	20	personal	personal	ADJ
cblr-3003	458	21	bankruptcy	bankruptcy	NOUN
cblr-3003	458	22	policy	policy	NOUN
cblr-3003	458	23	opinions	opinion	NOUN
cblr-3003	458	24	when	when	SCONJ
cblr-3003	458	25	assigning	assign	VERB
cblr-3003	458	26	value	value	NOUN
cblr-3003	458	27	to	to	ADP
cblr-3003	458	28	a	a	DET
cblr-3003	458	29	debtor	debtor	NOUN
cblr-3003	458	30	.	.	PUNCT
cblr-3003	459	1	as	as	SCONJ
cblr-3003	459	2	professor	professor	NOUN
cblr-3003	459	3	nimmer	nimmer	NOUN
cblr-3003	459	4	has	have	AUX
cblr-3003	459	5	observed	observe	VERB
cblr-3003	459	6	,	,	PUNCT
cblr-3003	459	7	valuations	valuation	NOUN
cblr-3003	459	8	are	be	AUX
cblr-3003	459	9	extensively	extensively	ADV
cblr-3003	459	10	influenced	influence	VERB
cblr-3003	459	11	by	by	ADP
cblr-3003	459	12	policy	policy	NOUN
cblr-3003	459	13	and	and	CCONJ
cblr-3003	459	14	equitable	equitable	ADJ
cblr-3003	459	15	factors	factor	NOUN
cblr-3003	459	16	in	in	ADP
cblr-3003	459	17	addition	addition	NOUN
cblr-3003	459	18	to	to	ADP
cblr-3003	459	19	economics	economic	NOUN
cblr-3003	459	20	.	.	PUNCT
cblr-3003	460	1	in	in	ADP
cblr-3003	460	2	choosing	choose	VERB
cblr-3003	460	3	a	a	DET
cblr-3003	460	4	higher	high	ADJ
cblr-3003	460	5	(	(	PUNCT
cblr-3003	460	6	or	or	CCONJ
cblr-3003	460	7	lower	low	ADJ
cblr-3003	460	8	)	)	PUNCT
cblr-3003	460	9	value	value	NOUN
cblr-3003	460	10	,	,	PUNCT
cblr-3003	460	11	a	a	DET
cblr-3003	460	12	court	court	NOUN
cblr-3003	460	13	allocates	allocate	VERB
cblr-3003	460	14	the	the	DET
cblr-3003	460	15	risk	risk	NOUN
cblr-3003	460	16	that	that	PRON
cblr-3003	460	17	will	will	AUX
cblr-3003	460	18	either	either	CCONJ
cblr-3003	460	19	injure	injure	VERB
cblr-3003	460	20	or	or	CCONJ
cblr-3003	460	21	benefit	benefit	VERB
cblr-3003	460	22	the	the	DET
cblr-3003	460	23	parties	party	NOUN
cblr-3003	460	24	.	.	PUNCT
cblr-3003	461	1	in	in	ADP
cblr-3003	461	2	another	another	DET
cblr-3003	461	3	context	context	NOUN
cblr-3003	461	4	,	,	PUNCT
cblr-3003	461	5	congress	congress	PROPN
cblr-3003	461	6	has	have	AUX
cblr-3003	461	7	written	write	VERB
cblr-3003	461	8	that	that	SCONJ
cblr-3003	461	9	the	the	DET
cblr-3003	461	10	decision	decision	NOUN
cblr-3003	461	11	about	about	ADP
cblr-3003	461	12	who	who	PRON
cblr-3003	461	13	should	should	AUX
cblr-3003	461	14	receive	receive	VERB
cblr-3003	461	15	the	the	DET
cblr-3003	461	16	benefits	benefit	NOUN
cblr-3003	461	17	or	or	CCONJ
cblr-3003	461	18	bear	bear	VERB
cblr-3003	461	19	the	the	DET
cblr-3003	461	20	risks	risk	NOUN
cblr-3003	461	21	of	of	ADP
cblr-3003	461	22	valuations	valuation	NOUN
cblr-3003	461	23	should	should	AUX
cblr-3003	461	24	be	be	AUX
cblr-3003	461	25	determined	determine	VERB
cblr-3003	461	26	by	by	ADP
cblr-3003	461	27	'	'	PUNCT
cblr-3003	461	28	0	0	NUM
cblr-3003	461	29	see	see	VERB
cblr-3003	461	30	supra	supra	PROPN
cblr-3003	461	31	notes	note	VERB
cblr-3003	461	32	96	96	NUM
cblr-3003	461	33	-	-	SYM
cblr-3003	461	34	98	98	NUM
cblr-3003	461	35	and	and	CCONJ
cblr-3003	461	36	accompanying	accompany	VERB
cblr-3003	461	37	text	text	NOUN
cblr-3003	461	38	.	.	PUNCT
cblr-3003	462	1	cf	cf	NOUN
cblr-3003	462	2	in	in	ADP
cblr-3003	462	3	re	re	PROPN
cblr-3003	462	4	exide	exide	PROPN
cblr-3003	462	5	techs	techs	PROPN
cblr-3003	462	6	.	.	PUNCT
cblr-3003	462	7	,	,	PUNCT
cblr-3003	462	8	303	303	NUM
cblr-3003	462	9	b.r	b.r	PROPN
cblr-3003	462	10	.	.	PROPN
cblr-3003	462	11	48	48	NUM
cblr-3003	462	12	,	,	PUNCT
cblr-3003	462	13	59	59	NUM
cblr-3003	462	14	&	&	CCONJ
cblr-3003	462	15	n.24	n.24	PROPN
cblr-3003	462	16	,	,	PUNCT
cblr-3003	462	17	66	66	NUM
cblr-3003	462	18	(	(	PUNCT
cblr-3003	462	19	bankr	bankr	PROPN
cblr-3003	462	20	.	.	PUNCT
cblr-3003	463	1	d.	d.	PROPN
cblr-3003	463	2	del	del	PROPN
cblr-3003	463	3	.	.	PROPN
cblr-3003	463	4	2003	2003	NUM
cblr-3003	463	5	)	)	PUNCT
cblr-3003	463	6	(	(	PUNCT
cblr-3003	463	7	rejecting	reject	VERB
cblr-3003	463	8	the	the	DET
cblr-3003	463	9	indications	indication	NOUN
cblr-3003	463	10	of	of	ADP
cblr-3003	463	11	value	value	NOUN
cblr-3003	463	12	provided	provide	VERB
cblr-3003	463	13	by	by	ADP
cblr-3003	463	14	a	a	DET
cblr-3003	463	15	failed	fail	VERB
cblr-3003	463	16	sale	sale	NOUN
cblr-3003	463	17	process	process	NOUN
cblr-3003	463	18	)	)	PUNCT
cblr-3003	463	19	.	.	PUNCT
cblr-3003	464	1	108	108	NUM
cblr-3003	464	2	in	in	ADP
cblr-3003	464	3	re	re	PROPN
cblr-3003	464	4	prince	prince	PROPN
cblr-3003	464	5	,	,	PUNCT
cblr-3003	464	6	85	85	NUM
cblr-3003	464	7	f.3d	f.3d	NUM
cblr-3003	464	8	314	314	NUM
cblr-3003	464	9	,	,	PUNCT
cblr-3003	464	10	320	320	NUM
cblr-3003	464	11	(	(	PUNCT
cblr-3003	464	12	7th	7th	ADJ
cblr-3003	464	13	cir	cir	NOUN
cblr-3003	464	14	.	.	PUNCT
cblr-3003	464	15	1996	1996	NUM
cblr-3003	464	16	)	)	PUNCT
cblr-3003	465	1	(	(	PUNCT
cblr-3003	465	2	pre	pre	ADJ
cblr-3003	465	3	-	-	ADJ
cblr-3003	465	4	lasalle	lasalle	ADJ
cblr-3003	465	5	new	new	ADJ
cblr-3003	465	6	value	value	NOUN
cblr-3003	465	7	case	case	NOUN
cblr-3003	465	8	)	)	PUNCT
cblr-3003	465	9	.	.	PUNCT
cblr-3003	466	1	this	this	DET
cblr-3003	466	2	case	case	NOUN
cblr-3003	466	3	is	be	AUX
cblr-3003	466	4	discussed	discuss	VERB
cblr-3003	466	5	in	in	ADP
cblr-3003	466	6	greater	great	ADJ
cblr-3003	466	7	depth	depth	NOUN
cblr-3003	466	8	at	at	ADP
cblr-3003	466	9	7	7	NUM
cblr-3003	466	10	collier	collier	NOUN
cblr-3003	466	11	on	on	ADP
cblr-3003	466	12	bankruptcy	bankruptcy	NOUN
cblr-3003	466	13	,	,	PUNCT
cblr-3003	466	14	supra	supra	PROPN
cblr-3003	466	15	note	note	PROPN
cblr-3003	466	16	21	21	NUM
cblr-3003	466	17	,	,	PUNCT
cblr-3003	466	18	1129.06[2	1129.06[2	NUM
cblr-3003	466	19	]	]	X
cblr-3003	467	1	[	[	X
cblr-3003	467	2	b	b	X
cblr-3003	467	3	]	]	X
cblr-3003	467	4	.	.	PUNCT
cblr-3003	468	1	no	no	INTJ
cblr-3003	468	2	.	.	PUNCT
cblr-3003	469	1	2:403	2:403	NUM
cblr-3003	469	2	]	]	X
cblr-3003	469	3	columbia	columbia	PROPN
cblr-3003	469	4	business	business	PROPN
cblr-3003	469	5	la	la	PROPN
cblr-3003	469	6	w	w	PROPN
cblr-3003	469	7	review	review	VERB
cblr-3003	469	8	the	the	DET
cblr-3003	469	9	courts	court	NOUN
cblr-3003	469	10	in	in	ADP
cblr-3003	469	11	light	light	NOUN
cblr-3003	469	12	of	of	ADP
cblr-3003	469	13	the	the	DET
cblr-3003	469	14	equities	equity	NOUN
cblr-3003	469	15	of	of	ADP
cblr-3003	469	16	the	the	DET
cblr-3003	469	17	case	case	NOUN
cblr-3003	469	18	.	.	PUNCT
cblr-3003	470	1	this	this	PRON
cblr-3003	470	2	is	be	AUX
cblr-3003	470	3	true	true	ADJ
cblr-3003	470	4	also	also	ADV
cblr-3003	470	5	in	in	ADP
cblr-3003	470	6	reorganization	reorganization	NOUN
cblr-3003	470	7	practice	practice	NOUN
cblr-3003	470	8	.	.	PUNCT
cblr-3003	471	1	absent	absent	ADJ
cblr-3003	471	2	an	an	DET
cblr-3003	471	3	agreement	agreement	NOUN
cblr-3003	471	4	,	,	PUNCT
cblr-3003	471	5	a	a	DET
cblr-3003	471	6	court	court	NOUN
cblr-3003	471	7	's	's	PART
cblr-3003	471	8	decision	decision	NOUN
cblr-3003	471	9	about	about	ADP
cblr-3003	471	10	the	the	DET
cblr-3003	471	11	value	value	NOUN
cblr-3003	471	12	of	of	ADP
cblr-3003	471	13	the	the	DET
cblr-3003	471	14	enterprise	enterprise	NOUN
cblr-3003	471	15	..	..	PUNCT
cblr-3003	471	16	,	,	PUNCT
cblr-3003	471	17	represents	represent	VERB
cblr-3003	471	18	a	a	DET
cblr-3003	471	19	basic	basic	ADJ
cblr-3003	471	20	loss	loss	NOUN
cblr-3003	471	21	allocation	allocation	NOUN
cblr-3003	471	22	.	.	PUNCT
cblr-3003	472	1	even	even	ADV
cblr-3003	472	2	though	though	SCONJ
cblr-3003	472	3	the	the	DET
cblr-3003	472	4	language	language	NOUN
cblr-3003	472	5	of	of	ADP
cblr-3003	472	6	valuation	valuation	NOUN
cblr-3003	472	7	is	be	AUX
cblr-3003	472	8	economic	economic	ADJ
cblr-3003	472	9	,	,	PUNCT
cblr-3003	472	10	the	the	DET
cblr-3003	472	11	consequences	consequence	NOUN
cblr-3003	472	12	must	must	AUX
cblr-3003	472	13	be	be	AUX
cblr-3003	472	14	equitable	equitable	ADJ
cblr-3003	472	15	,	,	PUNCT
cblr-3003	472	16	reflecting	reflect	VERB
cblr-3003	472	17	a	a	DET
cblr-3003	472	18	conscious	conscious	ADJ
cblr-3003	472	19	understanding	understanding	NOUN
cblr-3003	472	20	of	of	ADP
cblr-3003	472	21	how	how	SCONJ
cblr-3003	472	22	they	they	PRON
cblr-3003	472	23	apportion	apportion	VERB
cblr-3003	472	24	risk.109	risk.109	VERB
cblr-3003	472	25	the	the	DET
cblr-3003	472	26	following	following	ADJ
cblr-3003	472	27	account	account	NOUN
cblr-3003	472	28	of	of	ADP
cblr-3003	472	29	in	in	ADP
cblr-3003	472	30	re	re	PROPN
cblr-3003	472	31	evans	evans	PROPN
cblr-3003	472	32	products1	products1	PROPN
cblr-3003	472	33	'	'	PUNCT
cblr-3003	472	34	provided	provide	VERB
cblr-3003	472	35	by	by	ADP
cblr-3003	472	36	professors	professor	NOUN
cblr-3003	472	37	lopucki	lopucki	PROPN
cblr-3003	472	38	and	and	CCONJ
cblr-3003	472	39	whitford	whitford	PROPN
cblr-3003	472	40	demonstrates	demonstrate	VERB
cblr-3003	472	41	the	the	DET
cblr-3003	472	42	scope	scope	NOUN
cblr-3003	472	43	of	of	ADP
cblr-3003	472	44	a	a	DET
cblr-3003	472	45	bankruptcy	bankruptcy	NOUN
cblr-3003	472	46	judge	judge	NOUN
cblr-3003	472	47	's	's	PART
cblr-3003	472	48	discretion	discretion	NOUN
cblr-3003	472	49	regarding	regard	VERB
cblr-3003	472	50	valuation	valuation	NOUN
cblr-3003	472	51	issues	issue	NOUN
cblr-3003	472	52	:	:	PUNCT
cblr-3003	472	53	even	even	ADV
cblr-3003	472	54	though	though	SCONJ
cblr-3003	472	55	the	the	DET
cblr-3003	472	56	company	company	NOUN
cblr-3003	472	57	bordered	border	VERB
cblr-3003	472	58	on	on	ADP
cblr-3003	472	59	solvency	solvency	NOUN
cblr-3003	472	60	and	and	CCONJ
cblr-3003	472	61	cram	cram	NOUN
cblr-3003	472	62	down	down	ADP
cblr-3003	472	63	would	would	AUX
cblr-3003	472	64	ultimately	ultimately	ADV
cblr-3003	472	65	turn	turn	VERB
cblr-3003	472	66	on	on	ADP
cblr-3003	472	67	the	the	DET
cblr-3003	472	68	testimony	testimony	NOUN
cblr-3003	472	69	of	of	ADP
cblr-3003	472	70	investment	investment	NOUN
cblr-3003	472	71	bankers	banker	NOUN
cblr-3003	472	72	about	about	ADP
cblr-3003	472	73	the	the	DET
cblr-3003	472	74	value	value	NOUN
cblr-3003	472	75	of	of	ADP
cblr-3003	472	76	the	the	DET
cblr-3003	472	77	securities	security	NOUN
cblr-3003	472	78	being	be	AUX
cblr-3003	472	79	issued	issue	VERB
cblr-3003	472	80	,	,	PUNCT
cblr-3003	472	81	the	the	DET
cblr-3003	472	82	judge	judge	NOUN
cblr-3003	472	83	denied	deny	VERB
cblr-3003	472	84	the	the	DET
cblr-3003	472	85	motion	motion	NOUN
cblr-3003	472	86	of	of	ADP
cblr-3003	472	87	the	the	DET
cblr-3003	472	88	official	official	ADJ
cblr-3003	472	89	non	non	ADJ
cblr-3003	472	90	-	-	ADJ
cblr-3003	472	91	insider	insider	ADJ
cblr-3003	472	92	equity	equity	NOUN
cblr-3003	472	93	committee	committee	PROPN
cblr-3003	472	94	to	to	PART
cblr-3003	472	95	retain	retain	VERB
cblr-3003	472	96	an	an	DET
cblr-3003	472	97	investment	investment	NOUN
cblr-3003	472	98	banker	banker	NOUN
cblr-3003	472	99	or	or	CCONJ
cblr-3003	472	100	an	an	DET
cblr-3003	472	101	accountant	accountant	NOUN
cblr-3003	472	102	.	.	PUNCT
cblr-3003	473	1	the	the	DET
cblr-3003	473	2	controlling	control	VERB
cblr-3003	473	3	shareholder	shareholder	NOUN
cblr-3003	473	4	,	,	PUNCT
cblr-3003	473	5	a	a	DET
cblr-3003	473	6	highly	highly	ADV
cblr-3003	473	7	unpopular	unpopular	ADJ
cblr-3003	473	8	corporate	corporate	ADJ
cblr-3003	473	9	raider	raider	NOUN
cblr-3003	473	10	,	,	PUNCT
cblr-3003	473	11	blocked	block	VERB
cblr-3003	473	12	acceptance	acceptance	NOUN
cblr-3003	473	13	of	of	ADP
cblr-3003	473	14	a	a	DET
cblr-3003	473	15	plan	plan	NOUN
cblr-3003	473	16	that	that	PRON
cblr-3003	473	17	would	would	AUX
cblr-3003	473	18	have	have	AUX
cblr-3003	473	19	distributed	distribute	VERB
cblr-3003	473	20	$	$	SYM
cblr-3003	473	21	18	18	NUM
cblr-3003	473	22	million	million	NUM
cblr-3003	473	23	to	to	ADP
cblr-3003	473	24	equity	equity	NOUN
cblr-3003	473	25	.	.	PUNCT
cblr-3003	474	1	the	the	DET
cblr-3003	474	2	non	non	ADJ
cblr-3003	474	3	-	-	ADJ
cblr-3003	474	4	insider	insider	ADJ
cblr-3003	474	5	equity	equity	NOUN
cblr-3003	474	6	committee	committee	NOUN
cblr-3003	474	7	sued	sue	VERB
cblr-3003	474	8	to	to	PART
cblr-3003	474	9	compel	compel	VERB
cblr-3003	474	10	acceptance	acceptance	NOUN
cblr-3003	474	11	,	,	PUNCT
cblr-3003	474	12	but	but	CCONJ
cblr-3003	474	13	the	the	DET
cblr-3003	474	14	judge	judge	NOUN
cblr-3003	474	15	refused	refuse	VERB
cblr-3003	474	16	to	to	PART
cblr-3003	474	17	intervene	intervene	VERB
cblr-3003	474	18	.	.	PUNCT
cblr-3003	475	1	the	the	DET
cblr-3003	475	2	bank	bank	NOUN
cblr-3003	475	3	creditors	creditor	NOUN
cblr-3003	475	4	then	then	ADV
cblr-3003	475	5	filed	file	VERB
cblr-3003	475	6	a	a	DET
cblr-3003	475	7	different	different	ADJ
cblr-3003	475	8	plan	plan	NOUN
cblr-3003	475	9	providing	provide	VERB
cblr-3003	475	10	nothing	nothing	PRON
cblr-3003	475	11	for	for	ADP
cblr-3003	475	12	equity	equity	NOUN
cblr-3003	475	13	.	.	PUNCT
cblr-3003	476	1	in	in	ADP
cblr-3003	476	2	the	the	DET
cblr-3003	476	3	face	face	NOUN
cblr-3003	476	4	of	of	ADP
cblr-3003	476	5	conventional	conventional	ADJ
cblr-3003	476	6	wisdom	wisdom	NOUN
cblr-3003	476	7	that	that	SCONJ
cblr-3003	476	8	litigation	litigation	NOUN
cblr-3003	476	9	over	over	ADP
cblr-3003	476	10	valuation	valuation	NOUN
cblr-3003	476	11	was	be	AUX
cblr-3003	476	12	so	so	ADV
cblr-3003	476	13	complex	complex	ADJ
cblr-3003	476	14	and	and	CCONJ
cblr-3003	476	15	unwieldy	unwieldy	ADJ
cblr-3003	476	16	as	as	SCONJ
cblr-3003	476	17	to	to	PART
cblr-3003	476	18	be	be	AUX
cblr-3003	476	19	impractical	impractical	ADJ
cblr-3003	476	20	,	,	PUNCT
cblr-3003	476	21	the	the	DET
cblr-3003	476	22	judge	judge	NOUN
cblr-3003	476	23	scheduled	schedule	VERB
cblr-3003	476	24	a	a	DET
cblr-3003	476	25	confirmation	confirmation	NOUN
cblr-3003	476	26	hearing	hearing	NOUN
cblr-3003	476	27	with	with	ADP
cblr-3003	476	28	only	only	ADV
cblr-3003	476	29	a	a	DET
cblr-3003	476	30	single	single	ADJ
cblr-3003	476	31	day	day	NOUN
cblr-3003	476	32	for	for	ADP
cblr-3003	476	33	the	the	DET
cblr-3003	476	34	presentation	presentation	NOUN
cblr-3003	476	35	of	of	ADP
cblr-3003	476	36	evidence	evidence	NOUN
cblr-3003	476	37	and	and	CCONJ
cblr-3003	476	38	argument	argument	NOUN
cblr-3003	476	39	,	,	PUNCT
cblr-3003	476	40	and	and	CCONJ
cblr-3003	476	41	he	he	PRON
cblr-3003	476	42	informed	inform	VERB
cblr-3003	476	43	counsel	counsel	NOUN
cblr-3003	476	44	that	that	SCONJ
cblr-3003	476	45	no	no	DET
cblr-3003	476	46	additional	additional	ADJ
cblr-3003	476	47	time	time	NOUN
cblr-3003	476	48	would	would	AUX
cblr-3003	476	49	be	be	AUX
cblr-3003	476	50	allocated	allocate	VERB
cblr-3003	476	51	.	.	PUNCT
cblr-3003	477	1	at	at	ADP
cblr-3003	477	2	the	the	DET
cblr-3003	477	3	hearing	hearing	NOUN
cblr-3003	477	4	,	,	PUNCT
cblr-3003	477	5	the	the	DET
cblr-3003	477	6	same	same	ADJ
cblr-3003	477	7	judge	judge	NOUN
cblr-3003	477	8	crammed	cram	VERB
cblr-3003	477	9	down	down	ADP
cblr-3003	477	10	the	the	DET
cblr-3003	477	11	plan	plan	NOUN
cblr-3003	477	12	.	.	PUNCT
cblr-3003	478	1	"	"	PUNCT
cblr-3003	478	2	'	'	PUNCT
cblr-3003	478	3	109	109	NUM
cblr-3003	478	4	raymond	raymond	PROPN
cblr-3003	478	5	t.	t.	PROPN
cblr-3003	478	6	nimmer	nimmer	PROPN
cblr-3003	478	7	,	,	PUNCT
cblr-3003	478	8	negotiated	negotiate	VERB
cblr-3003	478	9	bankruptcy	bankruptcy	NOUN
cblr-3003	478	10	reorganization	reorganization	NOUN
cblr-3003	478	11	plans	plan	NOUN
cblr-3003	478	12	:	:	PUNCT
cblr-3003	478	13	absolute	absolute	ADJ
cblr-3003	478	14	priority	priority	NOUN
cblr-3003	478	15	and	and	CCONJ
cblr-3003	478	16	new	new	ADJ
cblr-3003	478	17	value	value	NOUN
cblr-3003	478	18	contributions	contribution	NOUN
cblr-3003	478	19	,	,	PUNCT
cblr-3003	478	20	36	36	NUM
cblr-3003	478	21	emory	emory	PROPN
cblr-3003	478	22	l.j	l.j	PROPN
cblr-3003	478	23	.	.	PROPN
cblr-3003	478	24	1009	1009	NUM
cblr-3003	478	25	,	,	PUNCT
cblr-3003	478	26	104647	104647	NUM
cblr-3003	478	27	(	(	PUNCT
cblr-3003	478	28	1987	1987	NUM
cblr-3003	478	29	)	)	PUNCT
cblr-3003	478	30	(	(	PUNCT
cblr-3003	478	31	internal	internal	ADJ
cblr-3003	478	32	citations	citation	NOUN
cblr-3003	478	33	omitted	omit	VERB
cblr-3003	478	34	)	)	PUNCT
cblr-3003	478	35	.	.	PUNCT
cblr-3003	479	1	choosing	choose	VERB
cblr-3003	479	2	a	a	DET
cblr-3003	479	3	higher	high	ADJ
cblr-3003	479	4	valuation	valuation	NOUN
cblr-3003	479	5	allocates	allocate	VERB
cblr-3003	479	6	the	the	DET
cblr-3003	479	7	risk	risk	NOUN
cblr-3003	479	8	of	of	ADP
cblr-3003	479	9	error	error	NOUN
cblr-3003	479	10	to	to	ADP
cblr-3003	479	11	senior	senior	ADJ
cblr-3003	479	12	claimants	claimant	NOUN
cblr-3003	479	13	,	,	PUNCT
cblr-3003	479	14	while	while	SCONJ
cblr-3003	479	15	choosing	choose	VERB
cblr-3003	479	16	a	a	DET
cblr-3003	479	17	lower	low	ADJ
cblr-3003	479	18	valuation	valuation	NOUN
cblr-3003	479	19	allocates	allocate	VERB
cblr-3003	479	20	this	this	DET
cblr-3003	479	21	risk	risk	NOUN
cblr-3003	479	22	to	to	ADP
cblr-3003	479	23	more	more	ADJ
cblr-3003	479	24	junior	junior	ADJ
cblr-3003	479	25	claimants	claimant	NOUN
cblr-3003	479	26	.	.	PUNCT
cblr-3003	480	1	"	"	PUNCT
cblr-3003	480	2	'	'	PUNCT
cblr-3003	480	3	see	see	VERB
cblr-3003	480	4	in	in	ADP
cblr-3003	480	5	re	re	PROPN
cblr-3003	480	6	evans	evans	PROPN
cblr-3003	480	7	prods	prod	VERB
cblr-3003	480	8	.	.	PUNCT
cblr-3003	481	1	co.	co.	PROPN
cblr-3003	481	2	,	,	PUNCT
cblr-3003	481	3	65	65	NUM
cblr-3003	481	4	b.r	b.r	PROPN
cblr-3003	481	5	.	.	PROPN
cblr-3003	481	6	31	31	NUM
cblr-3003	481	7	(	(	PUNCT
cblr-3003	481	8	bankr	bankr	PROPN
cblr-3003	481	9	.	.	PUNCT
cblr-3003	482	1	s.d	s.d	PROPN
cblr-3003	482	2	.	.	PROPN
cblr-3003	482	3	fla	fla	PROPN
cblr-3003	482	4	.	.	PUNCT
cblr-3003	482	5	1986	1986	NUM
cblr-3003	482	6	)	)	PUNCT
cblr-3003	482	7	.	.	PUNCT
cblr-3003	483	1	see	see	VERB
cblr-3003	483	2	lynn	lynn	PROPN
cblr-3003	483	3	m.	m.	PROPN
cblr-3003	483	4	lopucki	lopucki	PROPN
cblr-3003	483	5	and	and	CCONJ
cblr-3003	483	6	william	william	PROPN
cblr-3003	483	7	c.	c.	PROPN
cblr-3003	483	8	whitford	whitford	PROPN
cblr-3003	483	9	,	,	PUNCT
cblr-3003	483	10	corporate	corporate	ADJ
cblr-3003	483	11	governance	governance	NOUN
cblr-3003	483	12	in	in	ADP
cblr-3003	483	13	the	the	DET
cblr-3003	483	14	bankruptcy	bankruptcy	NOUN
cblr-3003	483	15	reorganization	reorganization	NOUN
cblr-3003	483	16	of	of	ADP
cblr-3003	483	17	large	large	ADJ
cblr-3003	483	18	,	,	PUNCT
cblr-3003	483	19	publicly	publicly	ADV
cblr-3003	483	20	held	hold	VERB
cblr-3003	483	21	companies	company	NOUN
cblr-3003	483	22	,	,	PUNCT
cblr-3003	483	23	141	141	NUM
cblr-3003	483	24	u.	u.	NOUN
cblr-3003	483	25	pa	pa	PROPN
cblr-3003	483	26	.	.	PUNCT
cblr-3003	483	27	l.	l.	PROPN
cblr-3003	483	28	rev	rev	PROPN
cblr-3003	483	29	.	.	PROPN
cblr-3003	483	30	669	669	NUM
cblr-3003	483	31	,	,	PUNCT
cblr-3003	483	32	718	718	NUM
cblr-3003	483	33	-	-	SYM
cblr-3003	483	34	19	19	NUM
cblr-3003	483	35	(	(	PUNCT
cblr-3003	483	36	1993	1993	NUM
cblr-3003	483	37	)	)	PUNCT
cblr-3003	483	38	.	.	PUNCT
cblr-3003	484	1	[	[	X
cblr-3003	484	2	vol	vol	NOUN
cblr-3003	484	3	.	.	PUNCT
cblr-3003	484	4	2005	2005	NUM
cblr-3003	484	5	finally	finally	ADV
cblr-3003	484	6	,	,	PUNCT
cblr-3003	484	7	the	the	DET
cblr-3003	484	8	often	often	ADV
cblr-3003	484	9	substantial	substantial	ADJ
cblr-3003	484	10	range	range	NOUN
cblr-3003	484	11	of	of	ADP
cblr-3003	484	12	disagreement	disagreement	NOUN
cblr-3003	484	13	between	between	ADP
cblr-3003	484	14	the	the	DET
cblr-3003	484	15	parties	party	NOUN
cblr-3003	484	16	in	in	ADP
cblr-3003	484	17	a	a	DET
cblr-3003	484	18	valuation	valuation	NOUN
cblr-3003	484	19	dispute	dispute	NOUN
cblr-3003	484	20	highlights	highlight	NOUN
cblr-3003	484	21	the	the	DET
cblr-3003	484	22	significance	significance	NOUN
cblr-3003	484	23	of	of	ADP
cblr-3003	484	24	judicial	judicial	ADJ
cblr-3003	484	25	valuation	valuation	NOUN
cblr-3003	484	26	uncertainty	uncertainty	NOUN
cblr-3003	484	27	,	,	PUNCT
cblr-3003	484	28	whatever	whatever	PRON
cblr-3003	484	29	its	its	PRON
cblr-3003	484	30	source	source	NOUN
cblr-3003	484	31	:	:	PUNCT
cblr-3003	484	32	table	table	NOUN
cblr-3003	484	33	2	2	NUM
cblr-3003	484	34	.	.	PUNCT
cblr-3003	484	35	range	range	NOUN
cblr-3003	484	36	and	and	CCONJ
cblr-3003	484	37	judicial	judicial	ADJ
cblr-3003	484	38	resolution	resolution	NOUN
cblr-3003	484	39	of	of	ADP
cblr-3003	484	40	selected	select	VERB
cblr-3003	484	41	bankruptcy	bankruptcy	NOUN
cblr-3003	484	42	valuation	valuation	NOUN
cblr-3003	484	43	disputes11	disputes11	NOUN
cblr-3003	484	44	(	(	PUNCT
cblr-3003	484	45	$	$	SYM
cblr-3003	484	46	millions	million	NOUN
cblr-3003	484	47	)	)	PUNCT
cblr-3003	484	48	debtor	debtor	NOUN
cblr-3003	484	49	's	's	PART
cblr-3003	484	50	competing	compete	VERB
cblr-3003	484	51	judicially	judicially	ADV
cblr-3003	484	52	disputed	dispute	VERB
cblr-3003	484	53	proposed	propose	VERB
cblr-3003	484	54	valuation	valuation	NOUN
cblr-3003	484	55	determined	determine	VERB
cblr-3003	484	56	valuation	valuation	NOUN
cblr-3003	484	57	debtor	debtor	NOUN
cblr-3003	484	58	valuation	valuation	NOUN
cblr-3003	484	59	proposal	proposal	NOUN
cblr-3003	484	60	value	value	NOUN
cblr-3003	484	61	range	range	NOUN
cblr-3003	484	62	allegheny	allegheny	PROPN
cblr-3003	484	63	$	$	SYM
cblr-3003	484	64	518	518	NUM
cblr-3003	484	65	"	"	PUNCT
cblr-3003	484	66	substantially	substantially	ADV
cblr-3003	484	67	$	$	SYM
cblr-3003	484	68	518	518	NUM
cblr-3003	484	69	n	n	CCONJ
cblr-3003	484	70	/	/	SYM
cblr-3003	484	71	a	a	DET
cblr-3003	484	72	international	international	ADJ
cblr-3003	484	73	higher	high	ADJ
cblr-3003	484	74	"	"	PUNCT
cblr-3003	484	75	american	american	ADJ
cblr-3003	484	76	$	$	SYM
cblr-3003	484	77	250	250	NUM
cblr-3003	484	78	>	>	SYM
cblr-3003	484	79	$	$	SYM
cblr-3003	484	80	300	300	NUM
cblr-3003	484	81	$	$	SYM
cblr-3003	484	82	250	250	NUM
cblr-3003	484	83	>	>	SYM
cblr-3003	484	84	$	$	SYM
cblr-3003	484	85	50	50	NUM
cblr-3003	484	86	homepatient	homepatient	ADJ
cblr-3003	484	87	cellular	cellular	ADJ
cblr-3003	484	88	information	information	NOUN
cblr-3003	484	89	$	$	SYM
cblr-3003	484	90	134	134	NUM
cblr-3003	484	91	-	-	SYM
cblr-3003	484	92	59	59	NUM
cblr-3003	484	93	$	$	SYM
cblr-3003	484	94	101	101	NUM
cblr-3003	484	95	$	$	SYM
cblr-3003	484	96	110	110	NUM
cblr-3003	484	97	$	$	SYM
cblr-3003	484	98	33	33	NUM
cblr-3003	484	99	-	-	SYM
cblr-3003	484	100	58	58	NUM
cblr-3003	484	101	systems	system	NOUN
cblr-3003	484	102	coram	coram	PROPN
cblr-3003	484	103	$	$	SYM
cblr-3003	484	104	220	220	NUM
cblr-3003	484	105	$	$	SYM
cblr-3003	484	106	279	279	NUM
cblr-3003	484	107	$	$	SYM
cblr-3003	484	108	220	220	NUM
cblr-3003	484	109	$	$	SYM
cblr-3003	484	110	59	59	NUM
cblr-3003	484	111	healthcare	healthcare	NOUN
cblr-3003	484	112	e	e	PROPN
cblr-3003	484	113	-	-	PROPN
cblr-3003	484	114	ii	ii	PROPN
cblr-3003	484	115	holdings	holding	NOUN
cblr-3003	484	116	$	$	SYM
cblr-3003	484	117	824	824	NUM
cblr-3003	484	118	$	$	SYM
cblr-3003	484	119	1,345	1,345	NUM
cblr-3003	484	120	$	$	SYM
cblr-3003	484	121	824	824	NUM
cblr-3003	484	122	$	$	SYM
cblr-3003	484	123	521	521	NUM
cblr-3003	484	124	exide	exide	NOUN
cblr-3003	484	125	techs	tech	NOUN
cblr-3003	484	126	.	.	PUNCT
cblr-3003	485	1	$	$	SYM
cblr-3003	485	2	950	950	NUM
cblr-3003	485	3	-	-	SYM
cblr-3003	485	4	1,050	1,050	NUM
cblr-3003	485	5	$	$	SYM
cblr-3003	485	6	1,500	1,500	NUM
cblr-3003	485	7	-	-	SYM
cblr-3003	485	8	1,700	1,700	NUM
cblr-3003	485	9	$	$	SYM
cblr-3003	485	10	1,400	1,400	NUM
cblr-3003	485	11	-	-	SYM
cblr-3003	485	12	1,600	1,600	NUM
cblr-3003	485	13	$	$	SYM
cblr-3003	485	14	450	450	NUM
cblr-3003	485	15	-	-	SYM
cblr-3003	485	16	750	750	NUM
cblr-3003	485	17	national	national	ADJ
cblr-3003	485	18	convenience	convenience	NOUN
cblr-3003	485	19	$	$	SYM
cblr-3003	485	20	210	210	NUM
cblr-3003	485	21	>	>	PUNCT
cblr-3003	485	22	$	$	SYM
cblr-3003	485	23	300	300	NUM
cblr-3003	485	24	$	$	SYM
cblr-3003	485	25	210	210	NUM
cblr-3003	485	26	>	>	SYM
cblr-3003	485	27	$	$	SYM
cblr-3003	485	28	90	90	NUM
cblr-3003	485	29	stores	store	NOUN
cblr-3003	485	30	national	national	ADJ
cblr-3003	485	31	<	<	X
cblr-3003	485	32	$	$	SYM
cblr-3003	485	33	200	200	NUM
cblr-3003	485	34	>	>	SYM
cblr-3003	485	35	$	$	SYM
cblr-3003	485	36	1,000	1,000	NUM
cblr-3003	485	37	<	<	X
cblr-3003	485	38	$	$	SYM
cblr-3003	485	39	200	200	NUM
cblr-3003	485	40	>	>	SYM
cblr-3003	485	41	$	$	SYM
cblr-3003	485	42	800	800	NUM
cblr-3003	485	43	gypsum	gypsum	NOUN
cblr-3003	485	44	storagetoogy	storagetoogy	NOUN
cblr-3003	485	45	$	$	SYM
cblr-3003	485	46	500	500	NUM
cblr-3003	485	47	-	-	SYM
cblr-3003	485	48	600	600	NUM
cblr-3003	485	49	$	$	SYM
cblr-3003	485	50	250	250	NUM
cblr-3003	485	51	$	$	SYM
cblr-3003	485	52	874	874	NUM
cblr-3003	485	53	$	$	SYM
cblr-3003	485	54	250	250	NUM
cblr-3003	485	55	-	-	PUNCT
cblr-3003	485	56	350technology	350technology	PROPN
cblr-3003	485	57	112	112	NUM
cblr-3003	485	58	data	datum	NOUN
cblr-3003	485	59	for	for	ADP
cblr-3003	485	60	allegheny	allegheny	PROPN
cblr-3003	485	61	international	international	PROPN
cblr-3003	485	62	,	,	PUNCT
cblr-3003	485	63	e	e	PROPN
cblr-3003	485	64	-	-	NOUN
cblr-3003	485	65	ii	ii	NOUN
cblr-3003	485	66	holdings	holding	NOUN
cblr-3003	485	67	,	,	PUNCT
cblr-3003	485	68	national	national	ADJ
cblr-3003	485	69	convenience	convenience	NOUN
cblr-3003	485	70	stores	store	NOUN
cblr-3003	485	71	,	,	PUNCT
cblr-3003	485	72	national	national	ADJ
cblr-3003	485	73	gypsum	gypsum	NOUN
cblr-3003	485	74	,	,	PUNCT
cblr-3003	485	75	and	and	CCONJ
cblr-3003	485	76	storage	storage	NOUN
cblr-3003	485	77	technology	technology	NOUN
cblr-3003	485	78	are	be	AUX
cblr-3003	485	79	based	base	VERB
cblr-3003	485	80	on	on	ADP
cblr-3003	485	81	case	case	NOUN
cblr-3003	485	82	studies	study	NOUN
cblr-3003	485	83	provided	provide	VERB
cblr-3003	485	84	in	in	ADP
cblr-3003	485	85	gilson	gilson	PROPN
cblr-3003	485	86	et	et	PROPN
cblr-3003	485	87	al	al	PROPN
cblr-3003	485	88	.	.	PROPN
cblr-3003	485	89	,	,	PUNCT
cblr-3003	485	90	supra	supra	PROPN
cblr-3003	485	91	note	note	PROPN
cblr-3003	485	92	25	25	NUM
cblr-3003	485	93	,	,	PUNCT
cblr-3003	485	94	at	at	ADP
cblr-3003	485	95	70	70	NUM
cblr-3003	485	96	-	-	SYM
cblr-3003	485	97	73	73	NUM
cblr-3003	485	98	.	.	PUNCT
cblr-3003	486	1	"	"	PUNCT
cblr-3003	486	2	judicially	judicially	ADV
cblr-3003	486	3	determined	determine	VERB
cblr-3003	486	4	value	value	NOUN
cblr-3003	486	5	"	"	PUNCT
cblr-3003	486	6	means	mean	VERB
cblr-3003	486	7	the	the	DET
cblr-3003	486	8	court	court	NOUN
cblr-3003	486	9	's	's	PART
cblr-3003	486	10	finding	finding	NOUN
cblr-3003	486	11	or	or	CCONJ
cblr-3003	486	12	the	the	DET
cblr-3003	486	13	valuation	valuation	NOUN
cblr-3003	486	14	implied	imply	VERB
cblr-3003	486	15	by	by	ADP
cblr-3003	486	16	the	the	DET
cblr-3003	486	17	confirmed	confirm	VERB
cblr-3003	486	18	plan	plan	NOUN
cblr-3003	486	19	of	of	ADP
cblr-3003	486	20	reorganization	reorganization	NOUN
cblr-3003	486	21	,	,	PUNCT
cblr-3003	486	22	and	and	CCONJ
cblr-3003	486	23	"	"	PUNCT
cblr-3003	486	24	disputed	dispute	VERB
cblr-3003	486	25	valuation	valuation	NOUN
cblr-3003	486	26	range	range	NOUN
cblr-3003	486	27	"	"	PUNCT
cblr-3003	486	28	means	mean	VERB
cblr-3003	486	29	the	the	DET
cblr-3003	486	30	difference	difference	NOUN
cblr-3003	486	31	between	between	ADP
cblr-3003	486	32	the	the	DET
cblr-3003	486	33	competing	compete	VERB
cblr-3003	486	34	valuation	valuation	NOUN
cblr-3003	486	35	estimates	estimate	NOUN
cblr-3003	486	36	.	.	PUNCT
cblr-3003	487	1	data	datum	NOUN
cblr-3003	487	2	for	for	ADP
cblr-3003	487	3	the	the	DET
cblr-3003	487	4	remaining	remain	VERB
cblr-3003	487	5	debtors	debtor	NOUN
cblr-3003	487	6	are	be	AUX
cblr-3003	487	7	based	base	VERB
cblr-3003	487	8	on	on	ADP
cblr-3003	487	9	in	in	ADP
cblr-3003	487	10	re	re	PROPN
cblr-3003	487	11	american	american	PROPN
cblr-3003	487	12	homepatient	homepatient	PROPN
cblr-3003	487	13	,	,	PUNCT
cblr-3003	487	14	inc	inc	PROPN
cblr-3003	487	15	.	.	PROPN
cblr-3003	487	16	,	,	PUNCT
cblr-3003	487	17	298	298	NUM
cblr-3003	487	18	b.r	b.r	PROPN
cblr-3003	487	19	.	.	PROPN
cblr-3003	487	20	152	152	NUM
cblr-3003	487	21	,	,	PUNCT
cblr-3003	487	22	172	172	NUM
cblr-3003	487	23	-	-	SYM
cblr-3003	487	24	79	79	NUM
cblr-3003	487	25	(	(	PUNCT
cblr-3003	487	26	bankr	bankr	PROPN
cblr-3003	487	27	.	.	PUNCT
cblr-3003	488	1	m.d	m.d	PROPN
cblr-3003	488	2	.	.	PROPN
cblr-3003	488	3	tenn	tenn	PROPN
cblr-3003	488	4	.	.	PROPN
cblr-3003	488	5	2003	2003	NUM
cblr-3003	488	6	)	)	PUNCT
cblr-3003	488	7	;	;	PUNCT
cblr-3003	488	8	in	in	ADP
cblr-3003	488	9	re	re	VERB
cblr-3003	488	10	cellular	cellular	ADJ
cblr-3003	488	11	info	info	NOUN
cblr-3003	488	12	.	.	PUNCT
cblr-3003	489	1	sys	sys	PROPN
cblr-3003	489	2	.	.	PROPN
cblr-3003	489	3	,	,	PUNCT
cblr-3003	489	4	inc	inc	PROPN
cblr-3003	489	5	.	.	PROPN
cblr-3003	489	6	,	,	PUNCT
cblr-3003	489	7	171	171	NUM
cblr-3003	489	8	b.r	b.r	PROPN
cblr-3003	489	9	.	.	PROPN
cblr-3003	489	10	926	926	NUM
cblr-3003	489	11	,	,	PUNCT
cblr-3003	489	12	930	930	NUM
cblr-3003	489	13	-	-	SYM
cblr-3003	489	14	36	36	NUM
cblr-3003	489	15	(	(	PUNCT
cblr-3003	489	16	bankr	bankr	PROPN
cblr-3003	489	17	.	.	PUNCT
cblr-3003	490	1	s.d.n.y	s.d.n.y	PROPN
cblr-3003	490	2	.	.	PROPN
cblr-3003	490	3	1994	1994	NUM
cblr-3003	490	4	)	)	PUNCT
cblr-3003	491	1	;	;	PUNCT
cblr-3003	492	1	in	in	ADP
cblr-3003	492	2	re	re	PROPN
cblr-3003	492	3	coram	coram	PROPN
cblr-3003	492	4	healthcare	healthcare	PROPN
cblr-3003	492	5	corp	corp	PROPN
cblr-3003	492	6	.	.	PROPN
cblr-3003	492	7	,	,	PUNCT
cblr-3003	492	8	315	315	NUM
cblr-3003	492	9	b.r	b.r	PROPN
cblr-3003	492	10	.	.	PROPN
cblr-3003	492	11	321	321	NUM
cblr-3003	492	12	,	,	PUNCT
cblr-3003	492	13	337	337	NUM
cblr-3003	492	14	-	-	SYM
cblr-3003	492	15	41	41	NUM
cblr-3003	492	16	(	(	PUNCT
cblr-3003	492	17	bankr	bankr	PROPN
cblr-3003	492	18	.	.	PUNCT
cblr-3003	493	1	d.	d.	PROPN
cblr-3003	493	2	del	del	PROPN
cblr-3003	493	3	.	.	PROPN
cblr-3003	493	4	2004	2004	NUM
cblr-3003	493	5	)	)	PUNCT
cblr-3003	493	6	;	;	PUNCT
cblr-3003	493	7	and	and	CCONJ
cblr-3003	493	8	in	in	ADP
cblr-3003	493	9	re	re	PROPN
cblr-3003	493	10	exide	exide	PROPN
cblr-3003	493	11	techs	techs	PROPN
cblr-3003	493	12	.	.	PUNCT
cblr-3003	493	13	,	,	PUNCT
cblr-3003	493	14	303	303	NUM
cblr-3003	493	15	b.r	b.r	PROPN
cblr-3003	493	16	.	.	PROPN
cblr-3003	493	17	48	48	NUM
cblr-3003	493	18	,	,	PUNCT
cblr-3003	493	19	58	58	NUM
cblr-3003	493	20	-	-	SYM
cblr-3003	493	21	66	66	NUM
cblr-3003	493	22	(	(	PUNCT
cblr-3003	493	23	bankr	bankr	PROPN
cblr-3003	493	24	.	.	PUNCT
cblr-3003	494	1	d.	d.	PROPN
cblr-3003	494	2	del	del	PROPN
cblr-3003	494	3	.	.	PROPN
cblr-3003	494	4	2003	2003	NUM
cblr-3003	494	5	)	)	PUNCT
cblr-3003	494	6	.	.	PUNCT
cblr-3003	495	1	no	no	INTJ
cblr-3003	495	2	.	.	PUNCT
cblr-3003	496	1	2:403	2:403	NUM
cblr-3003	496	2	]	]	X
cblr-3003	496	3	valuation	valuation	NOUN
cblr-3003	496	4	uncertainty	uncertainty	NOUN
cblr-3003	496	5	the	the	DET
cblr-3003	496	6	manner	manner	NOUN
cblr-3003	496	7	in	in	ADP
cblr-3003	496	8	which	which	PRON
cblr-3003	496	9	a	a	DET
cblr-3003	496	10	court	court	NOUN
cblr-3003	496	11	chooses	choose	VERB
cblr-3003	496	12	to	to	PART
cblr-3003	496	13	resolve	resolve	VERB
cblr-3003	496	14	this	this	DET
cblr-3003	496	15	uncertainty	uncertainty	NOUN
cblr-3003	496	16	will	will	AUX
cblr-3003	496	17	determine	determine	VERB
cblr-3003	496	18	whether	whether	SCONJ
cblr-3003	496	19	,	,	PUNCT
cblr-3003	496	20	and	and	CCONJ
cblr-3003	496	21	to	to	ADP
cblr-3003	496	22	what	what	DET
cblr-3003	496	23	extent	extent	NOUN
cblr-3003	496	24	,	,	PUNCT
cblr-3003	496	25	absolute	absolute	ADJ
cblr-3003	496	26	priority	priority	NOUN
cblr-3003	496	27	will	will	AUX
cblr-3003	496	28	be	be	AUX
cblr-3003	496	29	observed	observe	VERB
cblr-3003	496	30	and	and	CCONJ
cblr-3003	496	31	the	the	DET
cblr-3003	496	32	various	various	ADJ
cblr-3003	496	33	parties	party	NOUN
cblr-3003	496	34	will	will	AUX
cblr-3003	496	35	113recover	113recover	ADP
cblr-3003	496	36	their	their	PRON
cblr-3003	496	37	investments	investment	NOUN
cblr-3003	496	38	.	.	PUNCT
cblr-3003	497	1	iv	iv	X
cblr-3003	497	2	.	.	PUNCT
cblr-3003	497	3	valuation	valuation	NOUN
cblr-3003	497	4	disputes	dispute	NOUN
cblr-3003	497	5	and	and	CCONJ
cblr-3003	497	6	the	the	DET
cblr-3003	497	7	parties	party	NOUN
cblr-3003	497	8	'	'	PART
cblr-3003	497	9	incentives	incentive	NOUN
cblr-3003	497	10	this	this	DET
cblr-3003	497	11	part	part	NOUN
cblr-3003	497	12	explores	explore	VERB
cblr-3003	497	13	valuation	valuation	NOUN
cblr-3003	497	14	uncertainty	uncertainty	NOUN
cblr-3003	497	15	and	and	CCONJ
cblr-3003	497	16	other	other	ADJ
cblr-3003	497	17	factors	factor	NOUN
cblr-3003	497	18	which	which	PRON
cblr-3003	497	19	may	may	AUX
cblr-3003	497	20	impact	impact	VERB
cblr-3003	497	21	the	the	DET
cblr-3003	497	22	parties	party	NOUN
cblr-3003	497	23	'	'	PART
cblr-3003	497	24	incentives	incentive	NOUN
cblr-3003	497	25	to	to	PART
cblr-3003	497	26	settle	settle	VERB
cblr-3003	497	27	versus	versus	SCONJ
cblr-3003	497	28	litigate	litigate	VERB
cblr-3003	497	29	a	a	DET
cblr-3003	497	30	bankruptcy	bankruptcy	NOUN
cblr-3003	497	31	valuation	valuation	NOUN
cblr-3003	497	32	dispute	dispute	NOUN
cblr-3003	497	33	.	.	PUNCT
cblr-3003	498	1	as	as	SCONJ
cblr-3003	498	2	explained	explain	VERB
cblr-3003	498	3	in	in	ADP
cblr-3003	498	4	part	part	PROPN
cblr-3003	498	5	ii	ii	PROPN
cblr-3003	498	6	,	,	PUNCT
cblr-3003	498	7	a	a	DET
cblr-3003	498	8	judicial	judicial	ADJ
cblr-3003	498	9	valuation	valuation	NOUN
cblr-3003	498	10	determination	determination	NOUN
cblr-3003	498	11	is	be	AUX
cblr-3003	498	12	not	not	PART
cblr-3003	498	13	required	require	VERB
cblr-3003	498	14	for	for	ADP
cblr-3003	498	15	plan	plan	NOUN
cblr-3003	498	16	confirmation	confirmation	NOUN
cblr-3003	498	17	unless	unless	SCONJ
cblr-3003	498	18	a	a	DET
cblr-3003	498	19	class	class	NOUN
cblr-3003	498	20	of	of	ADP
cblr-3003	498	21	claimants	claimant	NOUN
cblr-3003	498	22	has	have	AUX
cblr-3003	498	23	voted	vote	VERB
cblr-3003	498	24	against	against	ADP
cblr-3003	498	25	the	the	DET
cblr-3003	498	26	plan	plan	NOUN
cblr-3003	498	27	.	.	PUNCT
cblr-3003	498	28	"	"	PUNCT
cblr-3003	499	1	'	'	PUNCT
cblr-3003	499	2	therefore	therefore	ADV
cblr-3003	499	3	,	,	PUNCT
cblr-3003	499	4	the	the	DET
cblr-3003	499	5	parties	party	NOUN
cblr-3003	499	6	usually	usually	ADV
cblr-3003	499	7	try	try	VERB
cblr-3003	499	8	to	to	PART
cblr-3003	499	9	negotiate	negotiate	VERB
cblr-3003	499	10	acceptance	acceptance	NOUN
cblr-3003	499	11	by	by	ADP
cblr-3003	499	12	all	all	DET
cblr-3003	499	13	classes	class	NOUN
cblr-3003	499	14	,	,	PUNCT
cblr-3003	499	15	and	and	CCONJ
cblr-3003	499	16	valuation	valuation	NOUN
cblr-3003	499	17	becomes	become	VERB
cblr-3003	499	18	a	a	DET
cblr-3003	499	19	negotiating	negotiating	NOUN
cblr-3003	499	20	weapon	weapon	NOUN
cblr-3003	499	21	.	.	PUNCT
cblr-3003	500	1	senior	senior	ADJ
cblr-3003	500	2	creditors	creditor	NOUN
cblr-3003	500	3	advance	advance	VERB
cblr-3003	500	4	conservative	conservative	ADJ
cblr-3003	500	5	valuations	valuation	NOUN
cblr-3003	500	6	of	of	ADP
cblr-3003	500	7	the	the	DET
cblr-3003	500	8	debtor	debtor	NOUN
cblr-3003	500	9	because	because	SCONJ
cblr-3003	500	10	the	the	DET
cblr-3003	500	11	more	more	ADV
cblr-3003	500	12	conservative	conservative	ADJ
cblr-3003	500	13	the	the	DET
cblr-3003	500	14	valuation	valuation	NOUN
cblr-3003	500	15	the	the	PRON
cblr-3003	500	16	safer	safe	ADJ
cblr-3003	500	17	the	the	DET
cblr-3003	500	18	payout	payout	NOUN
cblr-3003	500	19	to	to	ADP
cblr-3003	500	20	senior	senior	ADJ
cblr-3003	500	21	debt	debt	NOUN
cblr-3003	500	22	.	.	PUNCT
cblr-3003	501	1	by	by	ADP
cblr-3003	501	2	contrast	contrast	NOUN
cblr-3003	501	3	,	,	PUNCT
cblr-3003	501	4	subordinated	subordinated	ADJ
cblr-3003	501	5	debt	debt	NOUN
cblr-3003	501	6	and	and	CCONJ
cblr-3003	501	7	shareholders	shareholder	NOUN
cblr-3003	501	8	advance	advance	VERB
cblr-3003	501	9	optimistic	optimistic	ADJ
cblr-3003	501	10	valuations	valuation	NOUN
cblr-3003	501	11	because	because	SCONJ
cblr-3003	501	12	the	the	PRON
cblr-3003	501	13	greater	great	ADJ
cblr-3003	501	14	the	the	DET
cblr-3003	501	15	value	value	NOUN
cblr-3003	501	16	the	the	PRON
cblr-3003	501	17	more	more	ADV
cblr-3003	501	18	a	a	DET
cblr-3003	501	19	plan	plan	NOUN
cblr-3003	501	20	can	can	AUX
cblr-3003	501	21	distribute	distribute	VERB
cblr-3003	501	22	to	to	ADP
cblr-3003	501	23	junior	junior	ADJ
cblr-3003	501	24	classes	class	NOUN
cblr-3003	501	25	.	.	PUNCT
cblr-3003	502	1	"5	"5	VERB
cblr-3003	503	1	and	and	CCONJ
cblr-3003	503	2	,	,	PUNCT
cblr-3003	503	3	while	while	SCONJ
cblr-3003	503	4	courts	court	NOUN
cblr-3003	503	5	are	be	AUX
cblr-3003	503	6	required	require	VERB
cblr-3003	503	7	to	to	PART
cblr-3003	503	8	enforce	enforce	VERB
cblr-3003	503	9	the	the	DET
cblr-3003	503	10	absolute	absolute	ADJ
cblr-3003	503	11	priority	priority	NOUN
cblr-3003	503	12	rule	rule	NOUN
cblr-3003	503	13	in	in	ADP
cblr-3003	503	14	cramdown	cramdown	NOUN
cblr-3003	503	15	situations,116	situations,116	ADP
cblr-3003	503	16	which	which	PRON
cblr-3003	503	17	they	they	PRON
cblr-3003	503	18	do	do	VERB
cblr-3003	503	19	with	with	ADP
cblr-3003	503	20	varying	vary	VERB
cblr-3003	503	21	degrees	degree	NOUN
cblr-3003	503	22	of	of	ADP
cblr-3003	503	23	success,"7	success,"7	NOUN
cblr-3003	503	24	consensual	consensual	ADJ
cblr-3003	503	25	plans	plan	NOUN
cblr-3003	503	26	of	of	ADP
cblr-3003	503	27	reorganization	reorganization	NOUN
cblr-3003	503	28	may	may	AUX
cblr-3003	503	29	deviate	deviate	VERB
cblr-3003	503	30	from	from	ADP
cblr-3003	503	31	this	this	DET
cblr-3003	503	32	rule	rule	NOUN
cblr-3003	503	33	.	.	PUNCT
cblr-3003	504	1	thus	thus	ADV
cblr-3003	504	2	,	,	PUNCT
cblr-3003	504	3	in	in	ADP
cblr-3003	504	4	...	...	PUNCT
cblr-3003	504	5	see	see	VERB
cblr-3003	504	6	arturo	arturo	PROPN
cblr-3003	504	7	bris	bris	PROPN
cblr-3003	504	8	et	et	PROPN
cblr-3003	504	9	al	al	PROPN
cblr-3003	504	10	.	.	PROPN
cblr-3003	504	11	,	,	PUNCT
cblr-3003	504	12	the	the	DET
cblr-3003	504	13	costs	cost	NOUN
cblr-3003	504	14	of	of	ADP
cblr-3003	504	15	bankruptcy	bankruptcy	NOUN
cblr-3003	504	16	27	27	NUM
cblr-3003	504	17	(	(	PUNCT
cblr-3003	504	18	rev	rev	PROPN
cblr-3003	504	19	.	.	PROPN
cblr-3003	505	1	nov	nov	PROPN
cblr-3003	505	2	.	.	PROPN
cblr-3003	505	3	29	29	NUM
cblr-3003	505	4	,	,	PUNCT
cblr-3003	505	5	2004	2004	NUM
cblr-3003	505	6	)	)	PUNCT
cblr-3003	505	7	(	(	PUNCT
cblr-3003	505	8	working	work	VERB
cblr-3003	505	9	paper	paper	NOUN
cblr-3003	505	10	,	,	PUNCT
cblr-3003	505	11	available	available	ADJ
cblr-3003	505	12	at	at	ADP
cblr-3003	505	13	http://ssrn.com/abstract=523562	http://ssrn.com/abstract=523562	PROPN
cblr-3003	505	14	)	)	PUNCT
cblr-3003	505	15	(	(	PUNCT
cblr-3003	505	16	finding	find	VERB
cblr-3003	505	17	that	that	SCONJ
cblr-3003	505	18	"	"	PUNCT
cblr-3003	505	19	the	the	DET
cblr-3003	505	20	identity	identity	NOUN
cblr-3003	505	21	of	of	ADP
cblr-3003	505	22	the	the	DET
cblr-3003	505	23	judge	judge	NOUN
cblr-3003	505	24	mattered	matter	VERB
cblr-3003	505	25	"	"	PUNCT
cblr-3003	505	26	after	after	ADP
cblr-3003	505	27	analyzing	analyze	VERB
cblr-3003	505	28	absolute	absolute	ADJ
cblr-3003	505	29	priority	priority	NOUN
cblr-3003	505	30	violations	violation	NOUN
cblr-3003	505	31	in	in	ADP
cblr-3003	505	32	a	a	DET
cblr-3003	505	33	sample	sample	NOUN
cblr-3003	505	34	of	of	ADP
cblr-3003	505	35	bankruptcy	bankruptcy	NOUN
cblr-3003	505	36	cases	case	NOUN
cblr-3003	505	37	in	in	ADP
cblr-3003	505	38	new	new	PROPN
cblr-3003	505	39	york	york	PROPN
cblr-3003	505	40	and	and	CCONJ
cblr-3003	505	41	arizona	arizona	PROPN
cblr-3003	505	42	between	between	ADP
cblr-3003	505	43	1995	1995	NUM
cblr-3003	505	44	and	and	CCONJ
cblr-3003	505	45	2001	2001	NUM
cblr-3003	505	46	)	)	PUNCT
cblr-3003	505	47	.	.	PUNCT
cblr-3003	506	1	114	114	NUM
cblr-3003	507	1	this	this	PRON
cblr-3003	507	2	assumes	assume	VERB
cblr-3003	507	3	that	that	SCONJ
cblr-3003	507	4	reorganization	reorganization	NOUN
cblr-3003	507	5	value	value	NOUN
cblr-3003	507	6	clearly	clearly	ADV
cblr-3003	507	7	exceeds	exceed	VERB
cblr-3003	507	8	liquidation	liquidation	NOUN
cblr-3003	507	9	value	value	NOUN
cblr-3003	507	10	.	.	PUNCT
cblr-3003	508	1	a	a	DET
cblr-3003	508	2	consensual	consensual	ADJ
cblr-3003	508	3	plan	plan	NOUN
cblr-3003	508	4	of	of	ADP
cblr-3003	508	5	reorganization	reorganization	NOUN
cblr-3003	508	6	need	need	AUX
cblr-3003	508	7	only	only	ADV
cblr-3003	508	8	satisfy	satisfy	VERB
cblr-3003	508	9	the	the	DET
cblr-3003	508	10	provisions	provision	NOUN
cblr-3003	508	11	of	of	ADP
cblr-3003	508	12	11	11	NUM
cblr-3003	508	13	u.s.c	u.s.c	ADJ
cblr-3003	508	14	.	.	PUNCT
cblr-3003	509	1	§	§	PROPN
cblr-3003	509	2	1129(a	1129(a	NUM
cblr-3003	509	3	)	)	PUNCT
cblr-3003	509	4	.	.	PUNCT
cblr-3003	510	1	section	section	NOUN
cblr-3003	510	2	1129(b	1129(b	NUM
cblr-3003	510	3	)	)	PUNCT
cblr-3003	510	4	is	be	AUX
cblr-3003	510	5	only	only	ADV
cblr-3003	510	6	applicable	applicable	ADJ
cblr-3003	510	7	in	in	ADP
cblr-3003	510	8	cramdown	cramdown	ADJ
cblr-3003	510	9	situations	situation	NOUN
cblr-3003	510	10	.	.	PUNCT
cblr-3003	511	1	see	see	VERB
cblr-3003	511	2	fortgang	fortgang	PROPN
cblr-3003	511	3	&	&	CCONJ
cblr-3003	511	4	mayer	mayer	PROPN
cblr-3003	511	5	,	,	PUNCT
cblr-3003	511	6	supra	supra	PROPN
cblr-3003	511	7	note	note	PROPN
cblr-3003	511	8	22	22	NUM
cblr-3003	511	9	,	,	PUNCT
cblr-3003	511	10	at	at	ADP
cblr-3003	511	11	1106	1106	NUM
cblr-3003	511	12	;	;	PUNCT
cblr-3003	511	13	7	7	NUM
cblr-3003	511	14	collier	collier	NOUN
cblr-3003	511	15	on	on	ADP
cblr-3003	511	16	bankruptcy	bankruptcy	NOUN
cblr-3003	511	17	,	,	PUNCT
cblr-3003	511	18	supra	supra	PROPN
cblr-3003	511	19	note	note	PROPN
cblr-3003	511	20	21	21	NUM
cblr-3003	511	21	,	,	PUNCT
cblr-3003	511	22	$	$	SYM
cblr-3003	511	23	1129.03	1129.03	NUM
cblr-3003	511	24	,	,	PUNCT
cblr-3003	511	25	1129.04	1129.04	NUM
cblr-3003	511	26	.	.	PUNCT
cblr-3003	512	1	"	"	PUNCT
cblr-3003	512	2	'	'	PUNCT
cblr-3003	512	3	fortgang	fortgang	PROPN
cblr-3003	512	4	&	&	CCONJ
cblr-3003	512	5	mayer	mayer	PROPN
cblr-3003	512	6	,	,	PUNCT
cblr-3003	512	7	supra	supra	PROPN
cblr-3003	512	8	note	note	PROPN
cblr-3003	512	9	22	22	NUM
cblr-3003	512	10	,	,	PUNCT
cblr-3003	512	11	at	at	ADP
cblr-3003	512	12	1106	1106	NUM
cblr-3003	512	13	.	.	PUNCT
cblr-3003	513	1	116	116	NUM
cblr-3003	513	2	11	11	NUM
cblr-3003	513	3	u.s.c	u.s.c	NOUN
cblr-3003	513	4	.	.	PUNCT
cblr-3003	514	1	§	§	PROPN
cblr-3003	514	2	1129(b)(2)(b)(ii	1129(b)(2)(b)(ii	NUM
cblr-3003	514	3	)	)	PUNCT
cblr-3003	514	4	(	(	PUNCT
cblr-3003	514	5	2000	2000	NUM
cblr-3003	514	6	)	)	PUNCT
cblr-3003	514	7	.	.	PUNCT
cblr-3003	515	1	117	117	NUM
cblr-3003	515	2	see	see	VERB
cblr-3003	515	3	supra	supra	PROPN
cblr-3003	515	4	part	part	PROPN
cblr-3003	515	5	iii.d.2	iii.d.2	NOUN
cblr-3003	515	6	(	(	PUNCT
cblr-3003	515	7	discussing	discuss	VERB
cblr-3003	515	8	factors	factor	NOUN
cblr-3003	515	9	that	that	PRON
cblr-3003	515	10	impact	impact	VERB
cblr-3003	515	11	judicial	judicial	ADJ
cblr-3003	515	12	valuation	valuation	NOUN
cblr-3003	515	13	determinations	determination	NOUN
cblr-3003	515	14	)	)	PUNCT
cblr-3003	515	15	.	.	PUNCT
cblr-3003	516	1	columbia	columbia	PROPN
cblr-3003	516	2	business	business	PROPN
cblr-3003	516	3	la	la	PROPN
cblr-3003	516	4	w	w	PROPN
cblr-3003	516	5	review	review	NOUN
cblr-3003	516	6	[	[	X
cblr-3003	516	7	vol	vol	NOUN
cblr-3003	516	8	.	.	PUNCT
cblr-3003	516	9	2005	2005	NUM
cblr-3003	516	10	consensual	consensual	ADJ
cblr-3003	516	11	plans	plan	NOUN
cblr-3003	516	12	,	,	PUNCT
cblr-3003	516	13	which	which	PRON
cblr-3003	516	14	are	be	AUX
cblr-3003	516	15	effectively	effectively	ADV
cblr-3003	516	16	settlement	settlement	NOUN
cblr-3003	516	17	agreements	agreement	NOUN
cblr-3003	516	18	,	,	PUNCT
cblr-3003	516	19	"	"	PUNCT
cblr-3003	516	20	'	'	PUNCT
cblr-3003	516	21	junior	junior	ADJ
cblr-3003	516	22	classes	class	NOUN
cblr-3003	516	23	will	will	AUX
cblr-3003	516	24	often	often	ADV
cblr-3003	516	25	receive	receive	VERB
cblr-3003	516	26	a	a	DET
cblr-3003	516	27	greater	great	ADJ
cblr-3003	516	28	recovery	recovery	NOUN
cblr-3003	516	29	than	than	SCONJ
cblr-3003	516	30	they	they	PRON
cblr-3003	516	31	are	be	AUX
cblr-3003	516	32	entitled	entitle	VERB
cblr-3003	516	33	to	to	ADP
cblr-3003	516	34	under	under	ADP
cblr-3003	516	35	the	the	DET
cblr-3003	516	36	absolute	absolute	ADJ
cblr-3003	516	37	priority	priority	NOUN
cblr-3003	516	38	rule	rule	NOUN
cblr-3003	516	39	,	,	PUNCT
cblr-3003	516	40	coming	come	VERB
cblr-3003	516	41	at	at	ADP
cblr-3003	516	42	the	the	DET
cblr-3003	516	43	expense	expense	NOUN
cblr-3003	516	44	of	of	ADP
cblr-3003	516	45	senior	senior	ADJ
cblr-3003	516	46	classes.119	classes.119	PROPN
cblr-3003	516	47	multiple	multiple	ADJ
cblr-3003	516	48	incentives	incentive	NOUN
cblr-3003	516	49	to	to	PART
cblr-3003	516	50	settle	settle	VERB
cblr-3003	516	51	a	a	DET
cblr-3003	516	52	valuation	valuation	NOUN
cblr-3003	516	53	dispute	dispute	NOUN
cblr-3003	516	54	exist	exist	VERB
cblr-3003	516	55	for	for	ADP
cblr-3003	516	56	all	all	DET
cblr-3003	516	57	parties	party	NOUN
cblr-3003	516	58	.	.	PUNCT
cblr-3003	517	1	as	as	SCONJ
cblr-3003	517	2	judge	judge	PROPN
cblr-3003	517	3	fullam	fullam	PROPN
cblr-3003	517	4	observed	observe	VERB
cblr-3003	517	5	in	in	ADP
cblr-3003	517	6	owens	owens	PROPN
cblr-3003	517	7	corning	corning	PROPN
cblr-3003	517	8	,	,	PUNCT
cblr-3003	517	9	plan	plan	VERB
cblr-3003	517	10	litigation	litigation	NOUN
cblr-3003	517	11	is	be	AUX
cblr-3003	517	12	expensive	expensive	ADJ
cblr-3003	517	13	both	both	CCONJ
cblr-3003	517	14	in	in	ADP
cblr-3003	517	15	terms	term	NOUN
cblr-3003	517	16	of	of	ADP
cblr-3003	517	17	direct	direct	ADJ
cblr-3003	517	18	costs	cost	NOUN
cblr-3003	517	19	and	and	CCONJ
cblr-3003	517	20	delay.2	delay.2	NOUN
cblr-3003	517	21	'	'	PUNCT
cblr-3003	517	22	litigation	litigation	NOUN
cblr-3003	517	23	entails	entail	VERB
cblr-3003	517	24	substantial	substantial	ADJ
cblr-3003	517	25	advance	advance	NOUN
cblr-3003	517	26	preparation	preparation	NOUN
cblr-3003	517	27	2	2	NUM
cblr-3003	517	28	'	'	PUNCT
cblr-3003	517	29	and	and	CCONJ
cblr-3003	517	30	delay	delay	NOUN
cblr-3003	517	31	has	have	VERB
cblr-3003	517	32	the	the	DET
cblr-3003	517	33	potential	potential	NOUN
cblr-3003	517	34	to	to	PART
cblr-3003	517	35	exacerbate	exacerbate	VERB
cblr-3003	517	36	the	the	DET
cblr-3003	517	37	debtor	debtor	NOUN
cblr-3003	517	38	's	's	PART
cblr-3003	517	39	business	business	NOUN
cblr-3003	517	40	problems	problem	NOUN
cblr-3003	517	41	so	so	SCONJ
cblr-3003	517	42	that	that	SCONJ
cblr-3003	517	43	enterprise	enterprise	NOUN
cblr-3003	517	44	value	value	NOUN
cblr-3003	517	45	declines	decline	VERB
cblr-3003	517	46	as	as	SCONJ
cblr-3003	517	47	the	the	DET
cblr-3003	517	48	process	process	NOUN
cblr-3003	517	49	continues	continue	VERB
cblr-3003	517	50	.	.	PUNCT
cblr-3003	518	1	"	"	PUNCT
cblr-3003	518	2	'	'	PUNCT
cblr-3003	518	3	litigation	litigation	NOUN
cblr-3003	518	4	can	can	AUX
cblr-3003	518	5	thus	thus	ADV
cblr-3003	518	6	reduce	reduce	VERB
cblr-3003	518	7	the	the	DET
cblr-3003	518	8	recovery	recovery	NOUN
cblr-3003	518	9	available	available	ADJ
cblr-3003	518	10	to	to	ADP
cblr-3003	518	11	all	all	DET
cblr-3003	518	12	parties	party	NOUN
cblr-3003	518	13	.	.	PUNCT
cblr-3003	519	1	in	in	ADP
cblr-3003	519	2	addition	addition	NOUN
cblr-3003	519	3	,	,	PUNCT
cblr-3003	519	4	senior	senior	ADJ
cblr-3003	519	5	creditors	creditor	NOUN
cblr-3003	519	6	may	may	AUX
cblr-3003	519	7	fare	fare	VERB
cblr-3003	519	8	better	well	ADV
cblr-3003	519	9	by	by	ADP
cblr-3003	519	10	giving	give	VERB
cblr-3003	519	11	away	away	ADP
cblr-3003	519	12	a	a	DET
cblr-3003	519	13	portion	portion	NOUN
cblr-3003	519	14	of	of	ADP
cblr-3003	519	15	their	their	PRON
cblr-3003	519	16	own	own	ADJ
cblr-3003	519	17	recovery	recovery	NOUN
cblr-3003	519	18	than	than	ADP
cblr-3003	519	19	by	by	ADP
cblr-3003	519	20	risking	risk	VERB
cblr-3003	519	21	judicial	judicial	ADJ
cblr-3003	519	22	overvaluation	overvaluation	NOUN
cblr-3003	519	23	,	,	PUNCT
cblr-3003	519	24	or	or	CCONJ
cblr-3003	519	25	cramup	cramup	NOUN
cblr-3003	519	26	,	,	PUNCT
cblr-3003	519	27	made	make	VERB
cblr-3003	519	28	possible	possible	ADJ
cblr-3003	519	29	by	by	ADP
cblr-3003	519	30	the	the	DET
cblr-3003	519	31	valuation	valuation	NOUN
cblr-3003	519	32	uncertainty	uncertainty	NOUN
cblr-3003	519	33	discussed	discuss	VERB
cblr-3003	519	34	in	in	ADP
cblr-3003	519	35	part	part	NOUN
cblr-3003	519	36	111.123	111.123	NUM
cblr-3003	519	37	this	this	PRON
cblr-3003	519	38	certainly	certainly	ADV
cblr-3003	519	39	may	may	AUX
cblr-3003	519	40	have	have	AUX
cblr-3003	519	41	been	be	AUX
cblr-3003	519	42	true	true	ADJ
cblr-3003	519	43	in	in	ADP
cblr-3003	519	44	exide	exide	PROPN
cblr-3003	519	45	.	.	PUNCT
cblr-3003	520	1	in	in	ADP
cblr-3003	520	2	such	such	DET
cblr-3003	520	3	a	a	DET
cblr-3003	520	4	case	case	NOUN
cblr-3003	520	5	,	,	PUNCT
cblr-3003	520	6	the	the	DET
cblr-3003	520	7	adoption	adoption	NOUN
cblr-3003	520	8	of	of	ADP
cblr-3003	520	9	a	a	DET
cblr-3003	520	10	consensual	consensual	ADJ
cblr-3003	520	11	plan	plan	NOUN
cblr-3003	520	12	that	that	PRON
cblr-3003	520	13	departs	depart	VERB
cblr-3003	520	14	from	from	ADP
cblr-3003	520	15	absolute	absolute	ADJ
cblr-3003	520	16	priority	priority	NOUN
cblr-3003	520	17	can	can	AUX
cblr-3003	520	18	be	be	AUX
cblr-3003	520	19	viewed	view	VERB
cblr-3003	520	20	at	at	ADP
cblr-3003	520	21	least	least	ADJ
cblr-3003	520	22	in	in	ADP
cblr-3003	520	23	part	part	NOUN
cblr-3003	520	24	as	as	ADP
cblr-3003	520	25	the	the	DET
cblr-3003	520	26	purchase	purchase	NOUN
cblr-3003	520	27	by	by	ADP
cblr-3003	520	28	senior	senior	ADJ
cblr-3003	520	29	creditors	creditor	NOUN
cblr-3003	520	30	of	of	ADP
cblr-3003	520	31	an	an	DET
cblr-3003	520	32	option	option	NOUN
cblr-3003	520	33	on	on	ADP
cblr-3003	520	34	judicial	judicial	ADJ
cblr-3003	520	35	overvaluation	overvaluation	NOUN
cblr-3003	520	36	from	from	ADP
cblr-3003	520	37	junior	junior	ADJ
cblr-3003	520	38	creditors	creditor	NOUN
cblr-3003	520	39	.	.	PUNCT
cblr-3003	521	1	24	24	NUM
cblr-3003	521	2	junior	junior	ADJ
cblr-3003	521	3	creditors	creditor	NOUN
cblr-3003	521	4	,	,	PUNCT
cblr-3003	521	5	of	of	ADP
cblr-3003	521	6	course	course	NOUN
cblr-3003	521	7	,	,	PUNCT
cblr-3003	521	8	face	face	VERB
cblr-3003	521	9	a	a	DET
cblr-3003	521	10	corresponding	corresponding	ADJ
cblr-3003	521	11	risk	risk	NOUN
cblr-3003	521	12	of	of	ADP
cblr-3003	521	13	judicial	judicial	ADJ
cblr-3003	521	14	undervaluation	undervaluation	NOUN
cblr-3003	521	15	.	.	PUNCT
cblr-3003	522	1	juniors	junior	NOUN
cblr-3003	522	2	will	will	AUX
cblr-3003	522	3	also	also	ADV
cblr-3003	522	4	be	be	AUX
cblr-3003	522	5	hit	hit	VERB
cblr-3003	522	6	hardest	hard	ADV
cblr-3003	522	7	by	by	ADP
cblr-3003	522	8	any	any	DET
cblr-3003	522	9	reduction	reduction	NOUN
cblr-3003	522	10	in	in	ADP
cblr-3003	522	11	the	the	DET
cblr-3003	522	12	value	value	NOUN
cblr-3003	522	13	of	of	ADP
cblr-3003	522	14	the	the	DET
cblr-3003	522	15	estate	estate	NOUN
cblr-3003	522	16	"	"	PUNCT
cblr-3003	522	17	see	see	VERB
cblr-3003	522	18	baird	baird	PROPN
cblr-3003	522	19	&	&	CCONJ
cblr-3003	522	20	bernstein	bernstein	PROPN
cblr-3003	522	21	,	,	PUNCT
cblr-3003	522	22	supra	supra	PROPN
cblr-3003	522	23	note	note	PROPN
cblr-3003	522	24	52	52	NUM
cblr-3003	522	25	,	,	PUNCT
cblr-3003	522	26	at	at	ADP
cblr-3003	522	27	49	49	NUM
cblr-3003	522	28	(	(	PUNCT
cblr-3003	522	29	"	"	PUNCT
cblr-3003	522	30	negotiations	negotiation	NOUN
cblr-3003	522	31	over	over	ADP
cblr-3003	522	32	the	the	DET
cblr-3003	522	33	plan	plan	NOUN
cblr-3003	522	34	of	of	ADP
cblr-3003	522	35	reorganization	reorganization	NOUN
cblr-3003	522	36	are	be	AUX
cblr-3003	522	37	merely	merely	ADV
cblr-3003	522	38	settlement	settlement	NOUN
cblr-3003	522	39	negotiations	negotiation	NOUN
cblr-3003	522	40	.	.	PUNCT
cblr-3003	522	41	"	"	PUNCT
cblr-3003	522	42	)	)	PUNCT
cblr-3003	522	43	.	.	PUNCT
cblr-3003	523	1	"	"	PUNCT
cblr-3003	523	2	'	'	PUNCT
cblr-3003	523	3	i	i	PRON
cblr-3003	523	4	d.	d.	PROPN
cblr-3003	523	5	at	at	ADP
cblr-3003	523	6	1	1	NUM
cblr-3003	523	7	.	.	PUNCT
cblr-3003	523	8	see	see	VERB
cblr-3003	523	9	also	also	ADV
cblr-3003	523	10	lawrence	lawrence	PROPN
cblr-3003	523	11	a.	a.	PROPN
cblr-3003	523	12	weiss	weiss	PROPN
cblr-3003	523	13	,	,	PUNCT
cblr-3003	523	14	bankruptcy	bankruptcy	NOUN
cblr-3003	523	15	resolution	resolution	NOUN
cblr-3003	523	16	:	:	PUNCT
cblr-3003	523	17	direct	direct	ADJ
cblr-3003	523	18	costs	cost	NOUN
cblr-3003	523	19	and	and	CCONJ
cblr-3003	523	20	violation	violation	NOUN
cblr-3003	523	21	of	of	ADP
cblr-3003	523	22	priority	priority	NOUN
cblr-3003	523	23	of	of	ADP
cblr-3003	523	24	claims	claim	NOUN
cblr-3003	523	25	,	,	PUNCT
cblr-3003	523	26	27	27	NUM
cblr-3003	523	27	j.	j.	PROPN
cblr-3003	523	28	fin	fin	PROPN
cblr-3003	523	29	.	.	PUNCT
cblr-3003	523	30	econ	econ	PROPN
cblr-3003	523	31	.	.	PUNCT
cblr-3003	523	32	285	285	NUM
cblr-3003	523	33	,	,	PUNCT
cblr-3003	523	34	286	286	NUM
cblr-3003	523	35	(	(	PUNCT
cblr-3003	523	36	1990	1990	NUM
cblr-3003	523	37	)	)	PUNCT
cblr-3003	523	38	(	(	PUNCT
cblr-3003	523	39	finding	find	VERB
cblr-3003	523	40	that	that	SCONJ
cblr-3003	523	41	absolute	absolute	ADJ
cblr-3003	523	42	priority	priority	NOUN
cblr-3003	523	43	was	be	AUX
cblr-3003	523	44	violated	violate	VERB
cblr-3003	523	45	in	in	ADP
cblr-3003	523	46	twenty	twenty	NUM
cblr-3003	523	47	-	-	PUNCT
cblr-3003	523	48	nine	nine	NUM
cblr-3003	523	49	of	of	ADP
cblr-3003	523	50	thirtyseven	thirtyseven	ADJ
cblr-3003	523	51	bankruptcy	bankruptcy	NOUN
cblr-3003	523	52	cases	case	NOUN
cblr-3003	523	53	filed	file	VERB
cblr-3003	523	54	between	between	ADP
cblr-3003	523	55	1979	1979	NUM
cblr-3003	523	56	and	and	CCONJ
cblr-3003	523	57	1986	1986	NUM
cblr-3003	523	58	)	)	PUNCT
cblr-3003	523	59	;	;	PUNCT
cblr-3003	523	60	julian	julian	PROPN
cblr-3003	523	61	r.	r.	PROPN
cblr-3003	523	62	franks	franks	PROPN
cblr-3003	523	63	&	&	CCONJ
cblr-3003	523	64	walter	walter	PROPN
cblr-3003	523	65	n.	n.	PROPN
cblr-3003	523	66	torous	torous	PROPN
cblr-3003	523	67	,	,	PUNCT
cblr-3003	523	68	an	an	DET
cblr-3003	523	69	empirical	empirical	ADJ
cblr-3003	523	70	investigation	investigation	NOUN
cblr-3003	523	71	of	of	ADP
cblr-3003	523	72	u.s	u.s	PROPN
cblr-3003	523	73	.	.	PROPN
cblr-3003	523	74	firms	firm	NOUN
cblr-3003	523	75	in	in	ADP
cblr-3003	523	76	reorganization	reorganization	NOUN
cblr-3003	523	77	,	,	PUNCT
cblr-3003	523	78	44	44	NUM
cblr-3003	523	79	j.	j.	PROPN
cblr-3003	523	80	fin	fin	PROPN
cblr-3003	523	81	.	.	PUNCT
cblr-3003	524	1	747	747	NUM
cblr-3003	524	2	,	,	PUNCT
cblr-3003	524	3	754	754	NUM
cblr-3003	524	4	(	(	PUNCT
cblr-3003	524	5	1989	1989	NUM
cblr-3003	524	6	)	)	PUNCT
cblr-3003	524	7	(	(	PUNCT
cblr-3003	524	8	finding	find	VERB
cblr-3003	524	9	that	that	SCONJ
cblr-3003	524	10	absolute	absolute	ADJ
cblr-3003	524	11	priority	priority	NOUN
cblr-3003	524	12	was	be	AUX
cblr-3003	524	13	violated	violate	VERB
cblr-3003	524	14	in	in	ADP
cblr-3003	524	15	twenty	twenty	NUM
cblr-3003	524	16	-	-	PUNCT
cblr-3003	524	17	one	one	NUM
cblr-3003	524	18	of	of	ADP
cblr-3003	524	19	twenty	twenty	NUM
cblr-3003	524	20	-	-	PUNCT
cblr-3003	524	21	seven	seven	NUM
cblr-3003	524	22	bankruptcy	bankruptcy	NOUN
cblr-3003	524	23	cases	case	NOUN
cblr-3003	524	24	filed	file	VERB
cblr-3003	524	25	between	between	ADP
cblr-3003	524	26	1970	1970	NUM
cblr-3003	524	27	and	and	CCONJ
cblr-3003	524	28	1983	1983	NUM
cblr-3003	524	29	)	)	PUNCT
cblr-3003	524	30	.	.	PUNCT
cblr-3003	525	1	but	but	CCONJ
cblr-3003	525	2	cf	cf	INTJ
cblr-3003	525	3	bris	bris	VERB
cblr-3003	525	4	et	et	PROPN
cblr-3003	525	5	al	al	PROPN
cblr-3003	525	6	.	.	PROPN
cblr-3003	525	7	,	,	PUNCT
cblr-3003	525	8	supra	supra	PROPN
cblr-3003	525	9	note	note	PROPN
cblr-3003	525	10	113	113	NUM
cblr-3003	525	11	,	,	PUNCT
cblr-3003	525	12	at	at	ADP
cblr-3003	525	13	25	25	NUM
cblr-3003	525	14	(	(	PUNCT
cblr-3003	525	15	finding	find	VERB
cblr-3003	525	16	that	that	SCONJ
cblr-3003	525	17	absolute	absolute	ADJ
cblr-3003	525	18	priority	priority	NOUN
cblr-3003	525	19	was	be	AUX
cblr-3003	525	20	strictly	strictly	ADV
cblr-3003	525	21	observed	observe	VERB
cblr-3003	525	22	in	in	ADP
cblr-3003	525	23	eighty	eighty	NUM
cblr-3003	525	24	-	-	PUNCT
cblr-3003	525	25	eight	eight	NUM
cblr-3003	525	26	percent	percent	NOUN
cblr-3003	525	27	of	of	ADP
cblr-3003	525	28	chapter	chapter	NOUN
cblr-3003	525	29	11	11	NUM
cblr-3003	525	30	cases	case	NOUN
cblr-3003	525	31	in	in	ADP
cblr-3003	525	32	new	new	PROPN
cblr-3003	525	33	york	york	PROPN
cblr-3003	525	34	and	and	CCONJ
cblr-3003	525	35	arizona	arizona	PROPN
cblr-3003	525	36	between	between	ADP
cblr-3003	525	37	1995	1995	NUM
cblr-3003	525	38	and	and	CCONJ
cblr-3003	525	39	2001	2001	NUM
cblr-3003	525	40	)	)	PUNCT
cblr-3003	525	41	.	.	PUNCT
cblr-3003	526	1	20	20	NUM
cblr-3003	526	2	in	in	ADP
cblr-3003	526	3	re	re	PROPN
cblr-3003	526	4	owens	owens	PROPN
cblr-3003	526	5	coming	come	VERB
cblr-3003	526	6	,	,	PUNCT
cblr-3003	526	7	316	316	NUM
cblr-3003	526	8	b.r	b.r	PROPN
cblr-3003	526	9	.	.	PROPN
cblr-3003	526	10	168	168	NUM
cblr-3003	526	11	,	,	PUNCT
cblr-3003	526	12	173	173	NUM
cblr-3003	526	13	(	(	PUNCT
cblr-3003	526	14	bankr	bankr	PROPN
cblr-3003	526	15	.	.	PUNCT
cblr-3003	527	1	d.	d.	PROPN
cblr-3003	527	2	del	del	PROPN
cblr-3003	527	3	.	.	PROPN
cblr-3003	527	4	2004	2004	NUM
cblr-3003	527	5	)	)	PUNCT
cblr-3003	527	6	.21	.21	NUM
cblr-3003	527	7	howard	howard	PROPN
cblr-3003	527	8	seife	seife	PROPN
cblr-3003	527	9	,	,	PUNCT
cblr-3003	527	10	bankruptcy	bankruptcy	NOUN
cblr-3003	527	11	for	for	ADP
cblr-3003	527	12	bankers	banker	NOUN
cblr-3003	527	13	,	,	PUNCT
cblr-3003	527	14	121	121	NUM
cblr-3003	527	15	banking	banking	NOUN
cblr-3003	527	16	l.j	l.j	PROPN
cblr-3003	527	17	.	.	PROPN
cblr-3003	527	18	541	541	NUM
cblr-3003	527	19	,	,	PUNCT
cblr-3003	527	20	54748	54748	NUM
cblr-3003	527	21	(	(	PUNCT
cblr-3003	527	22	2004	2004	NUM
cblr-3003	527	23	)	)	PUNCT
cblr-3003	527	24	.	.	PUNCT
cblr-3003	527	25	"	"	PUNCT
cblr-3003	528	1	fortgang	fortgang	PROPN
cblr-3003	528	2	&	&	CCONJ
cblr-3003	528	3	mayer	mayer	PROPN
cblr-3003	528	4	,	,	PUNCT
cblr-3003	528	5	supra	supra	PROPN
cblr-3003	528	6	note	note	PROPN
cblr-3003	528	7	22	22	NUM
cblr-3003	528	8	,	,	PUNCT
cblr-3003	528	9	at	at	ADP
cblr-3003	528	10	1107	1107	NUM
cblr-3003	528	11	.	.	PUNCT
cblr-3003	529	1	12	12	NUM
cblr-3003	529	2	see	see	VERB
cblr-3003	529	3	baird	baird	PROPN
cblr-3003	529	4	&	&	CCONJ
cblr-3003	529	5	bernstein	bernstein	PROPN
cblr-3003	529	6	,	,	PUNCT
cblr-3003	529	7	supra	supra	PROPN
cblr-3003	529	8	note	note	PROPN
cblr-3003	529	9	52	52	NUM
cblr-3003	529	10	,	,	PUNCT
cblr-3003	529	11	at	at	ADP
cblr-3003	529	12	33	33	NUM
cblr-3003	529	13	-	-	SYM
cblr-3003	529	14	36	36	NUM
cblr-3003	529	15	(	(	PUNCT
cblr-3003	529	16	discussing	discuss	VERB
cblr-3003	529	17	the	the	DET
cblr-3003	529	18	uncertainty	uncertainty	NOUN
cblr-3003	529	19	inherent	inherent	ADJ
cblr-3003	529	20	in	in	ADP
cblr-3003	529	21	even	even	ADV
cblr-3003	529	22	unbiased	unbiased	ADJ
cblr-3003	529	23	judicial	judicial	ADJ
cblr-3003	529	24	valuation	valuation	NOUN
cblr-3003	529	25	determinations	determination	NOUN
cblr-3003	529	26	)	)	PUNCT
cblr-3003	529	27	.	.	PUNCT
cblr-3003	530	1	124	124	NUM
cblr-3003	530	2	see	see	VERB
cblr-3003	530	3	i	i	PRON
cblr-3003	530	4	d.	d.	PROPN
cblr-3003	530	5	at	at	ADP
cblr-3003	530	6	35	35	NUM
cblr-3003	530	7	,	,	PUNCT
cblr-3003	530	8	38	38	NUM
cblr-3003	530	9	.	.	PUNCT
cblr-3003	531	1	no	no	INTJ
cblr-3003	531	2	.	.	PUNCT
cblr-3003	532	1	2:403	2:403	NUM
cblr-3003	532	2	]	]	X
cblr-3003	532	3	valuation	valuation	NOUN
cblr-3003	532	4	uncertainty	uncertainty	NOUN
cblr-3003	532	5	precipitated	precipitate	VERB
cblr-3003	532	6	by	by	ADP
cblr-3003	532	7	litigation	litigation	NOUN
cblr-3003	532	8	since	since	SCONJ
cblr-3003	532	9	senior	senior	ADJ
cblr-3003	532	10	claims	claim	NOUN
cblr-3003	532	11	are	be	AUX
cblr-3003	532	12	paid	pay	VERB
cblr-3003	532	13	first	first	ADV
cblr-3003	532	14	under	under	ADP
cblr-3003	532	15	the	the	DET
cblr-3003	532	16	absolute	absolute	ADJ
cblr-3003	532	17	priority	priority	NOUN
cblr-3003	532	18	rule	rule	NOUN
cblr-3003	532	19	applied	apply	VERB
cblr-3003	532	20	in	in	ADP
cblr-3003	532	21	cramdown	cramdown	NOUN
cblr-3003	532	22	litigation	litigation	NOUN
cblr-3003	532	23	.	.	PUNCT
cblr-3003	533	1	finally	finally	ADV
cblr-3003	533	2	,	,	PUNCT
cblr-3003	533	3	managerial	managerial	ADJ
cblr-3003	533	4	preferences	preference	NOUN
cblr-3003	533	5	,	,	PUNCT
cblr-3003	533	6	a	a	DET
cblr-3003	533	7	policy	policy	NOUN
cblr-3003	533	8	preference	preference	NOUN
cblr-3003	533	9	for	for	ADP
cblr-3003	533	10	loss	loss	NOUN
cblr-3003	533	11	spreading	spread	VERB
cblr-3003	533	12	,	,	PUNCT
cblr-3003	533	13	public	public	ADJ
cblr-3003	533	14	relations	relation	NOUN
cblr-3003	533	15	concerns	concern	NOUN
cblr-3003	533	16	,	,	PUNCT
cblr-3003	533	17	a	a	DET
cblr-3003	533	18	desire	desire	NOUN
cblr-3003	533	19	to	to	PART
cblr-3003	533	20	maintain	maintain	VERB
cblr-3003	533	21	a	a	DET
cblr-3003	533	22	market	market	NOUN
cblr-3003	533	23	for	for	ADP
cblr-3003	533	24	the	the	DET
cblr-3003	533	25	debtor	debtor	NOUN
cblr-3003	533	26	's	's	PART
cblr-3003	533	27	securities	security	NOUN
cblr-3003	533	28	,	,	PUNCT
cblr-3003	533	29	and	and	CCONJ
cblr-3003	533	30	social	social	ADJ
cblr-3003	533	31	norms	norm	NOUN
cblr-3003	533	32	within	within	ADP
cblr-3003	533	33	the	the	DET
cblr-3003	533	34	legal	legal	ADJ
cblr-3003	533	35	culture	culture	NOUN
cblr-3003	533	36	that	that	PRON
cblr-3003	533	37	favor	favor	VERB
cblr-3003	533	38	settlement	settlement	NOUN
cblr-3003	533	39	may	may	AUX
cblr-3003	533	40	provide	provide	VERB
cblr-3003	533	41	additional	additional	ADJ
cblr-3003	533	42	incentives	incentive	NOUN
cblr-3003	533	43	to	to	PART
cblr-3003	533	44	compromise	compromise	VERB
cblr-3003	533	45	.	.	PUNCT
cblr-3003	534	1	on	on	ADP
cblr-3003	534	2	the	the	DET
cblr-3003	534	3	other	other	ADJ
cblr-3003	534	4	hand	hand	NOUN
cblr-3003	534	5	,	,	PUNCT
cblr-3003	534	6	the	the	DET
cblr-3003	534	7	parties	party	NOUN
cblr-3003	534	8	also	also	ADV
cblr-3003	534	9	possess	possess	VERB
cblr-3003	534	10	competing	compete	VERB
cblr-3003	534	11	incentives	incentive	NOUN
cblr-3003	534	12	to	to	PART
cblr-3003	534	13	litigate	litigate	VERB
cblr-3003	534	14	their	their	PRON
cblr-3003	534	15	disputes	dispute	NOUN
cblr-3003	534	16	.	.	PUNCT
cblr-3003	535	1	senior	senior	ADJ
cblr-3003	535	2	claimants	claimant	NOUN
cblr-3003	535	3	benefit	benefit	VERB
cblr-3003	535	4	from	from	ADP
cblr-3003	535	5	strict	strict	ADJ
cblr-3003	535	6	enforcement	enforcement	NOUN
cblr-3003	535	7	of	of	ADP
cblr-3003	535	8	the	the	DET
cblr-3003	535	9	absolute	absolute	ADJ
cblr-3003	535	10	priority	priority	NOUN
cblr-3003	535	11	rule	rule	NOUN
cblr-3003	535	12	as	as	ADV
cblr-3003	535	13	long	long	ADV
cblr-3003	535	14	as	as	SCONJ
cblr-3003	535	15	judges	judge	NOUN
cblr-3003	535	16	do	do	AUX
cblr-3003	535	17	not	not	PART
cblr-3003	535	18	overvalue	overvalue	VERB
cblr-3003	535	19	debtors	debtor	NOUN
cblr-3003	535	20	.	.	PUNCT
cblr-3003	536	1	in	in	ADP
cblr-3003	536	2	addition	addition	NOUN
cblr-3003	536	3	,	,	PUNCT
cblr-3003	536	4	senior	senior	ADJ
cblr-3003	536	5	claimants	claimant	NOUN
cblr-3003	536	6	may	may	AUX
cblr-3003	536	7	benefit	benefit	VERB
cblr-3003	536	8	from	from	ADP
cblr-3003	536	9	a	a	DET
cblr-3003	536	10	debtor	debtor	NOUN
cblr-3003	536	11	's	's	PART
cblr-3003	536	12	initially	initially	ADV
cblr-3003	536	13	exclusive	exclusive	ADJ
cblr-3003	536	14	right	right	NOUN
cblr-3003	536	15	to	to	PART
cblr-3003	536	16	propose	propose	VERB
cblr-3003	536	17	a	a	DET
cblr-3003	536	18	plan	plan	NOUN
cblr-3003	536	19	of	of	ADP
cblr-3003	536	20	reorganization	reorganization	NOUN
cblr-3003	536	21	,	,	PUNCT
cblr-3003	536	22	since	since	SCONJ
cblr-3003	536	23	junior	junior	ADJ
cblr-3003	536	24	claimants	claimant	NOUN
cblr-3003	536	25	advocating	advocate	VERB
cblr-3003	536	26	higher	high	ADJ
cblr-3003	536	27	valuations	valuation	NOUN
cblr-3003	536	28	can	can	AUX
cblr-3003	536	29	not	not	PART
cblr-3003	536	30	submit	submit	VERB
cblr-3003	536	31	competing	compete	VERB
cblr-3003	536	32	plans	plan	NOUN
cblr-3003	536	33	during	during	ADP
cblr-3003	536	34	the	the	DET
cblr-3003	536	35	exclusivity	exclusivity	NOUN
cblr-3003	536	36	period.126	period.126	NOUN
cblr-3003	536	37	if	if	SCONJ
cblr-3003	536	38	a	a	DET
cblr-3003	536	39	judge	judge	NOUN
cblr-3003	536	40	finds	find	VERB
cblr-3003	536	41	the	the	DET
cblr-3003	536	42	valuation	valuation	NOUN
cblr-3003	536	43	implied	imply	VERB
cblr-3003	536	44	in	in	ADP
cblr-3003	536	45	a	a	DET
cblr-3003	536	46	debtor	debtor	NOUN
cblr-3003	536	47	's	's	PART
cblr-3003	536	48	plan	plan	NOUN
cblr-3003	536	49	credible	credible	ADJ
cblr-3003	536	50	,	,	PUNCT
cblr-3003	536	51	junior	junior	ADJ
cblr-3003	536	52	claimants	claimant	NOUN
cblr-3003	536	53	may	may	AUX
cblr-3003	536	54	be	be	AUX
cblr-3003	536	55	effectively	effectively	ADV
cblr-3003	536	56	excluded	exclude	VERB
cblr-3003	536	57	from	from	ADP
cblr-3003	536	58	the	the	DET
cblr-3003	536	59	process	process	NOUN
cblr-3003	536	60	(	(	PUNCT
cblr-3003	536	61	although	although	SCONJ
cblr-3003	536	62	they	they	PRON
cblr-3003	536	63	may	may	AUX
cblr-3003	536	64	still	still	ADV
cblr-3003	536	65	receive	receive	VERB
cblr-3003	536	66	some	some	DET
cblr-3003	536	67	recovery	recovery	NOUN
cblr-3003	536	68	under	under	ADP
cblr-3003	536	69	the	the	DET
cblr-3003	536	70	debtor	debtor	NOUN
cblr-3003	536	71	's	's	PART
cblr-3003	536	72	plan	plan	NOUN
cblr-3003	536	73	)	)	PUNCT
cblr-3003	536	74	.	.	PUNCT
cblr-3003	537	1	lastly	lastly	ADV
cblr-3003	537	2	,	,	PUNCT
cblr-3003	537	3	settlement	settlement	NOUN
cblr-3003	537	4	might	might	AUX
cblr-3003	537	5	be	be	AUX
cblr-3003	537	6	inadvisable	inadvisable	ADJ
cblr-3003	537	7	from	from	ADP
cblr-3003	537	8	the	the	DET
cblr-3003	537	9	perspective	perspective	NOUN
cblr-3003	537	10	of	of	ADP
cblr-3003	537	11	a	a	DET
cblr-3003	537	12	senior	senior	ADJ
cblr-3003	537	13	creditor	creditor	NOUN
cblr-3003	537	14	either	either	CCONJ
cblr-3003	537	15	when	when	SCONJ
cblr-3003	537	16	negotiating	negotiating	NOUN
cblr-3003	537	17	is	be	AUX
cblr-3003	537	18	likely	likely	ADJ
cblr-3003	537	19	to	to	PART
cblr-3003	537	20	"	"	PUNCT
cblr-3003	537	21	invite	invite	VERB
cblr-3003	537	22	others	other	NOUN
cblr-3003	537	23	to	to	PART
cblr-3003	537	24	engage	engage	VERB
cblr-3003	537	25	in	in	ADP
cblr-3003	537	26	the	the	DET
cblr-3003	537	27	same	same	ADJ
cblr-3003	537	28	kind	kind	NOUN
cblr-3003	537	29	of	of	ADP
cblr-3003	537	30	behavior	behavior	NOUN
cblr-3003	537	31	in	in	ADP
cblr-3003	537	32	the	the	DET
cblr-3003	537	33	future,""7	future,""7	NOUN
cblr-3003	537	34	or	or	CCONJ
cblr-3003	537	35	when	when	SCONJ
cblr-3003	537	36	the	the	DET
cblr-3003	537	37	determinate	determinate	ADJ
cblr-3003	537	38	costs	cost	NOUN
cblr-3003	537	39	of	of	ADP
cblr-3003	537	40	acceding	accede	VERB
cblr-3003	537	41	to	to	ADP
cblr-3003	537	42	the	the	DET
cblr-3003	537	43	demands	demand	NOUN
cblr-3003	537	44	of	of	ADP
cblr-3003	537	45	junior	junior	ADJ
cblr-3003	537	46	claimants	claimant	NOUN
cblr-3003	537	47	(	(	PUNCT
cblr-3003	537	48	i.e.	i.e.	X
cblr-3003	537	49	,	,	PUNCT
cblr-3003	537	50	partial	partial	ADJ
cblr-3003	537	51	forfeiture	forfeiture	NOUN
cblr-3003	537	52	of	of	ADP
cblr-3003	537	53	recovery	recovery	NOUN
cblr-3003	537	54	in	in	ADP
cblr-3003	537	55	a	a	DET
cblr-3003	537	56	settlement	settlement	NOUN
cblr-3003	537	57	)	)	PUNCT
cblr-3003	537	58	are	be	AUX
cblr-3003	537	59	likely	likely	ADJ
cblr-3003	537	60	to	to	PART
cblr-3003	537	61	be	be	AUX
cblr-3003	537	62	more	more	ADJ
cblr-3003	537	63	than	than	ADP
cblr-3003	537	64	the	the	DET
cblr-3003	537	65	indeterminate	indeterminate	ADJ
cblr-3003	537	66	costs	cost	NOUN
cblr-3003	537	67	of	of	ADP
cblr-3003	537	68	litigation	litigation	NOUN
cblr-3003	537	69	(	(	PUNCT
cblr-3003	537	70	i.e.	i.e.	X
cblr-3003	537	71	,	,	PUNCT
cblr-3003	537	72	attorney	attorney	NOUN
cblr-3003	537	73	fees	fee	NOUN
cblr-3003	537	74	,	,	PUNCT
cblr-3003	537	75	delay	delay	NOUN
cblr-3003	537	76	and	and	CCONJ
cblr-3003	537	77	judicial	judicial	ADJ
cblr-3003	537	78	valuation	valuation	NOUN
cblr-3003	537	79	risk	risk	NOUN
cblr-3003	537	80	)	)	PUNCT
cblr-3003	537	81	.	.	PUNCT
cblr-3003	538	1	but	but	CCONJ
cblr-3003	538	2	junior	junior	ADJ
cblr-3003	538	3	claimants	claimant	NOUN
cblr-3003	538	4	,	,	PUNCT
cblr-3003	538	5	typically	typically	ADV
cblr-3003	538	6	unsecured	unsecured	ADJ
cblr-3003	538	7	creditors	creditor	NOUN
cblr-3003	538	8	,	,	PUNCT
cblr-3003	538	9	bondholders	bondholder	NOUN
cblr-3003	538	10	and	and	CCONJ
cblr-3003	538	11	equity	equity	NOUN
cblr-3003	538	12	holders	holder	NOUN
cblr-3003	538	13	,	,	PUNCT
cblr-3003	538	14	also	also	ADV
cblr-3003	538	15	possess	possess	VERB
cblr-3003	538	16	a	a	DET
cblr-3003	538	17	powerful	powerful	ADJ
cblr-3003	538	18	ability	ability	NOUN
cblr-3003	538	19	to	to	PART
cblr-3003	538	20	hold	hold	VERB
cblr-3003	538	21	up	up	ADP
cblr-3003	538	22	a	a	DET
cblr-3003	538	23	plan	plan	NOUN
cblr-3003	538	24	confirmation	confirmation	NOUN
cblr-3003	538	25	process	process	NOUN
cblr-3003	538	26	because	because	SCONJ
cblr-3003	538	27	they	they	PRON
cblr-3003	538	28	can	can	AUX
cblr-3003	538	29	demand	demand	VERB
cblr-3003	538	30	litigation	litigation	NOUN
cblr-3003	538	31	of	of	ADP
cblr-3003	538	32	a	a	DET
cblr-3003	538	33	debtor	debtor	NOUN
cblr-3003	538	34	's	's	PART
cblr-3003	538	35	value	value	NOUN
cblr-3003	538	36	in	in	ADP
cblr-3003	538	37	a	a	DET
cblr-3003	538	38	cramdown	cramdown	NOUN
cblr-3003	538	39	hearing	hearing	NOUN
cblr-3003	538	40	if	if	SCONJ
cblr-3003	538	41	a	a	DET
cblr-3003	538	42	proposed	propose	VERB
cblr-3003	538	43	plan	plan	NOUN
cblr-3003	538	44	does	do	AUX
cblr-3003	538	45	not	not	PART
cblr-3003	538	46	provide	provide	VERB
cblr-3003	538	47	them	they	PRON
cblr-3003	538	48	with	with	ADP
cblr-3003	538	49	the	the	DET
cblr-3003	538	50	level	level	NOUN
cblr-3003	538	51	of	of	ADP
cblr-3003	538	52	recovery	recovery	NOUN
cblr-3003	538	53	that	that	PRON
cblr-3003	538	54	they	they	PRON
cblr-3003	538	55	believe	believe	VERB
cblr-3003	538	56	a	a	DET
cblr-3003	538	57	court	court	NOUN
cblr-3003	538	58	might	might	AUX
cblr-3003	538	59	award	award	VERB
cblr-3003	538	60	125	125	NUM
cblr-3003	538	61	lynn	lynn	PROPN
cblr-3003	538	62	m.	m.	PROPN
cblr-3003	538	63	lopucki	lopucki	PROPN
cblr-3003	538	64	&	&	CCONJ
cblr-3003	538	65	william	william	PROPN
cblr-3003	538	66	c.	c.	PROPN
cblr-3003	538	67	whitford	whitford	PROPN
cblr-3003	538	68	,	,	PUNCT
cblr-3003	538	69	bargaining	bargaining	NOUN
cblr-3003	538	70	over	over	ADP
cblr-3003	538	71	equity	equity	NOUN
cblr-3003	538	72	's	's	PART
cblr-3003	538	73	share	share	NOUN
cblr-3003	538	74	in	in	ADP
cblr-3003	538	75	the	the	DET
cblr-3003	538	76	bankruptcy	bankruptcy	NOUN
cblr-3003	538	77	reorganization	reorganization	NOUN
cblr-3003	538	78	of	of	ADP
cblr-3003	538	79	large	large	ADJ
cblr-3003	538	80	,	,	PUNCT
cblr-3003	538	81	publicly	publicly	ADV
cblr-3003	538	82	held	hold	VERB
cblr-3003	538	83	companies	company	NOUN
cblr-3003	538	84	,	,	PUNCT
cblr-3003	538	85	139	139	NUM
cblr-3003	538	86	u.	u.	PROPN
cblr-3003	538	87	pa	pa	PROPN
cblr-3003	538	88	.	.	PUNCT
cblr-3003	538	89	l.	l.	PROPN
cblr-3003	538	90	rev	rev	PROPN
cblr-3003	538	91	.	.	PROPN
cblr-3003	538	92	125	125	NUM
cblr-3003	538	93	,	,	PUNCT
cblr-3003	538	94	154	154	NUM
cblr-3003	538	95	-	-	SYM
cblr-3003	538	96	58	58	NUM
cblr-3003	538	97	(	(	PUNCT
cblr-3003	538	98	1990	1990	NUM
cblr-3003	538	99	)	)	PUNCT
cblr-3003	538	100	.	.	PUNCT
cblr-3003	539	1	126	126	NUM
cblr-3003	539	2	see	see	VERB
cblr-3003	539	3	11	11	NUM
cblr-3003	539	4	u.s.c	u.s.c	ADJ
cblr-3003	539	5	.	.	PUNCT
cblr-3003	540	1	§	§	PROPN
cblr-3003	540	2	1121	1121	NUM
cblr-3003	540	3	(	(	PUNCT
cblr-3003	540	4	2000	2000	NUM
cblr-3003	540	5	)	)	PUNCT
cblr-3003	540	6	.	.	PUNCT
cblr-3003	541	1	while	while	SCONJ
cblr-3003	541	2	this	this	PRON
cblr-3003	541	3	is	be	AUX
cblr-3003	541	4	often	often	ADV
cblr-3003	541	5	the	the	DET
cblr-3003	541	6	case	case	NOUN
cblr-3003	541	7	,	,	PUNCT
cblr-3003	541	8	not	not	PART
cblr-3003	541	9	all	all	DET
cblr-3003	541	10	debtor	debtor	NOUN
cblr-3003	541	11	plans	plan	NOUN
cblr-3003	541	12	are	be	AUX
cblr-3003	541	13	favorable	favorable	ADJ
cblr-3003	541	14	to	to	ADP
cblr-3003	541	15	senior	senior	ADJ
cblr-3003	541	16	creditors	creditor	NOUN
cblr-3003	541	17	.	.	PUNCT
cblr-3003	542	1	127	127	NUM
cblr-3003	542	2	baird	baird	PROPN
cblr-3003	542	3	&	&	CCONJ
cblr-3003	542	4	jackson	jackson	PROPN
cblr-3003	542	5	,	,	PUNCT
cblr-3003	542	6	supra	supra	PROPN
cblr-3003	542	7	note	note	PROPN
cblr-3003	542	8	57	57	NUM
cblr-3003	542	9	,	,	PUNCT
cblr-3003	542	10	at	at	ADP
cblr-3003	542	11	749	749	NUM
cblr-3003	542	12	(	(	PUNCT
cblr-3003	542	13	"	"	PUNCT
cblr-3003	542	14	a	a	DET
cblr-3003	542	15	strategy	strategy	NOUN
cblr-3003	542	16	of	of	ADP
cblr-3003	542	17	never	never	ADV
cblr-3003	542	18	negotiating	negotiate	VERB
cblr-3003	542	19	with	with	ADP
cblr-3003	542	20	terrorists	terrorist	NOUN
cblr-3003	542	21	may	may	AUX
cblr-3003	542	22	be	be	AUX
cblr-3003	542	23	[	[	X
cblr-3003	542	24	best	good	ADJ
cblr-3003	542	25	]	]	X
cblr-3003	542	26	.	.	PUNCT
cblr-3003	542	27	"	"	PUNCT
cblr-3003	542	28	)	)	PUNCT
cblr-3003	542	29	.	.	PUNCT
cblr-3003	543	1	columbia	columbia	PROPN
cblr-3003	543	2	business	business	PROPN
cblr-3003	543	3	la	la	PROPN
cblr-3003	543	4	w	w	PROPN
cblr-3003	543	5	review	review	NOUN
cblr-3003	543	6	[	[	X
cblr-3003	543	7	vol	vol	NOUN
cblr-3003	543	8	.	.	PUNCT
cblr-3003	543	9	2005	2005	NUM
cblr-3003	543	10	valuation	valuation	NOUN
cblr-3003	543	11	uncertainty	uncertainty	NOUN
cblr-3003	543	12	them.2	them.2	PROPN
cblr-3003	543	13	8	8	NUM
cblr-3003	543	14	moreover	moreover	ADV
cblr-3003	543	15	,	,	PUNCT
cblr-3003	543	16	when	when	SCONJ
cblr-3003	543	17	,	,	PUNCT
cblr-3003	543	18	as	as	SCONJ
cblr-3003	543	19	is	be	AUX
cblr-3003	543	20	often	often	ADV
cblr-3003	543	21	the	the	DET
cblr-3003	543	22	case	case	NOUN
cblr-3003	543	23	,	,	PUNCT
cblr-3003	543	24	junior	junior	ADJ
cblr-3003	543	25	claimants	claimant	NOUN
cblr-3003	543	26	are	be	AUX
cblr-3003	543	27	not	not	PART
cblr-3003	543	28	required	require	VERB
cblr-3003	543	29	to	to	PART
cblr-3003	543	30	pay	pay	VERB
cblr-3003	543	31	for	for	ADP
cblr-3003	543	32	the	the	DET
cblr-3003	543	33	costs	cost	NOUN
cblr-3003	543	34	incurred	incur	VERB
cblr-3003	543	35	in	in	ADP
cblr-3003	543	36	contesting	contest	VERB
cblr-3003	543	37	a	a	DET
cblr-3003	543	38	plan	plan	NOUN
cblr-3003	543	39	(	(	PUNCT
cblr-3003	543	40	or	or	CCONJ
cblr-3003	543	41	in	in	ADP
cblr-3003	543	42	proposing	propose	VERB
cblr-3003	543	43	an	an	DET
cblr-3003	543	44	alternate	alternate	ADJ
cblr-3003	543	45	plan	plan	NOUN
cblr-3003	543	46	once	once	SCONJ
cblr-3003	543	47	the	the	DET
cblr-3003	543	48	exclusivity	exclusivity	NOUN
cblr-3003	543	49	period	period	NOUN
cblr-3003	543	50	has	have	AUX
cblr-3003	543	51	expired	expire	VERB
cblr-3003	543	52	)	)	PUNCT
cblr-3003	543	53	,	,	PUNCT
cblr-3003	543	54	they	they	PRON
cblr-3003	543	55	possess	possess	VERB
cblr-3003	543	56	a	a	DET
cblr-3003	543	57	compelling	compelling	ADJ
cblr-3003	543	58	incentive	incentive	NOUN
cblr-3003	543	59	to	to	PART
cblr-3003	543	60	litigate	litigate	VERB
cblr-3003	543	61	even	even	ADV
cblr-3003	543	62	if	if	SCONJ
cblr-3003	543	63	they	they	PRON
cblr-3003	543	64	do	do	AUX
cblr-3003	543	65	not	not	PART
cblr-3003	543	66	believe	believe	VERB
cblr-3003	543	67	that	that	SCONJ
cblr-3003	543	68	the	the	DET
cblr-3003	543	69	debtor	debtor	NOUN
cblr-3003	543	70	's	's	PART
cblr-3003	543	71	plan	plan	NOUN
cblr-3003	543	72	truly	truly	ADV
cblr-3003	543	73	undervalues	undervalue	VERB
cblr-3003	543	74	the	the	DET
cblr-3003	543	75	company	company	NOUN
cblr-3003	543	76	.	.	PUNCT
cblr-3003	544	1	'29	'29	NUM
cblr-3003	544	2	this	this	PRON
cblr-3003	544	3	is	be	AUX
cblr-3003	544	4	true	true	ADJ
cblr-3003	544	5	because	because	SCONJ
cblr-3003	544	6	the	the	DET
cblr-3003	544	7	expenses	expense	NOUN
cblr-3003	544	8	of	of	ADP
cblr-3003	544	9	an	an	DET
cblr-3003	544	10	official	official	ADJ
cblr-3003	544	11	committee	committee	NOUN
cblr-3003	544	12	of	of	ADP
cblr-3003	544	13	creditors	creditor	NOUN
cblr-3003	544	14	or	or	CCONJ
cblr-3003	544	15	equity	equity	NOUN
cblr-3003	544	16	holders	holder	NOUN
cblr-3003	544	17	incurred	incur	VERB
cblr-3003	544	18	in	in	ADP
cblr-3003	544	19	challenging	challenge	VERB
cblr-3003	544	20	or	or	CCONJ
cblr-3003	544	21	developing	develop	VERB
cblr-3003	544	22	a	a	DET
cblr-3003	544	23	plan	plan	NOUN
cblr-3003	544	24	of	of	ADP
cblr-3003	544	25	reorganization	reorganization	NOUN
cblr-3003	544	26	will	will	AUX
cblr-3003	544	27	typically	typically	ADV
cblr-3003	544	28	be	be	AUX
cblr-3003	544	29	paid	pay	VERB
cblr-3003	544	30	from	from	ADP
cblr-3003	544	31	the	the	DET
cblr-3003	544	32	bankruptcy	bankruptcy	NOUN
cblr-3003	544	33	estate	estate	NOUN
cblr-3003	544	34	.	.	PUNCT
cblr-3003	544	35	'	'	PUNCT
cblr-3003	545	1	nevertheless	nevertheless	ADV
cblr-3003	545	2	,	,	PUNCT
cblr-3003	545	3	a	a	DET
cblr-3003	545	4	court	court	NOUN
cblr-3003	545	5	can	can	AUX
cblr-3003	545	6	disallow	disallow	VERB
cblr-3003	545	7	attorney	attorney	NOUN
cblr-3003	545	8	fees	fee	NOUN
cblr-3003	545	9	for	for	ADP
cblr-3003	545	10	litigation	litigation	NOUN
cblr-3003	545	11	not	not	PART
cblr-3003	545	12	undertaken	undertake	VERB
cblr-3003	545	13	in	in	ADP
cblr-3003	545	14	good	good	ADJ
cblr-3003	545	15	faith	faith	NOUN
cblr-3003	545	16	.	.	PUNCT
cblr-3003	546	1	for	for	ADP
cblr-3003	546	2	example	example	NOUN
cblr-3003	546	3	,	,	PUNCT
cblr-3003	546	4	in	in	ADP
cblr-3003	546	5	in	in	ADP
cblr-3003	546	6	re	re	VERB
cblr-3003	546	7	heck	heck	PROPN
cblr-3003	546	8	's	's	PART
cblr-3003	546	9	,	,	PUNCT
cblr-3003	546	10	inc	inc	PROPN
cblr-3003	546	11	.	.	PROPN
cblr-3003	546	12	,	,	PUNCT
cblr-3003	546	13	the	the	DET
cblr-3003	546	14	court	court	NOUN
cblr-3003	546	15	largely	largely	ADV
cblr-3003	546	16	denied	deny	VERB
cblr-3003	546	17	reimbursement	reimbursement	NOUN
cblr-3003	546	18	to	to	ADP
cblr-3003	546	19	an	an	DET
cblr-3003	546	20	equity	equity	NOUN
cblr-3003	546	21	committee	committee	NOUN
cblr-3003	546	22	that	that	PRON
cblr-3003	546	23	had	have	AUX
cblr-3003	546	24	undertaken	undertake	VERB
cblr-3003	546	25	litigation	litigation	NOUN
cblr-3003	546	26	to	to	PART
cblr-3003	546	27	extort	extort	VERB
cblr-3003	546	28	a	a	DET
cblr-3003	546	29	settlement	settlement	NOUN
cblr-3003	546	30	.	.	PUNCT
cblr-3003	546	31	'	'	PUNCT
cblr-3003	547	1	a	a	DET
cblr-3003	547	2	committee	committee	NOUN
cblr-3003	547	3	of	of	ADP
cblr-3003	547	4	creditors	creditor	NOUN
cblr-3003	547	5	holding	hold	VERB
cblr-3003	547	6	unsecured	unsecured	ADJ
cblr-3003	547	7	claims	claim	NOUN
cblr-3003	547	8	is	be	AUX
cblr-3003	547	9	generally	generally	ADV
cblr-3003	547	10	appointed	appoint	VERB
cblr-3003	547	11	as	as	ADP
cblr-3003	547	12	of	of	ADP
cblr-3003	547	13	right132	right132	PROPN
cblr-3003	547	14	and	and	CCONJ
cblr-3003	547	15	an	an	DET
cblr-3003	547	16	equity	equity	NOUN
cblr-3003	547	17	committee	committee	NOUN
cblr-3003	547	18	may	may	AUX
cblr-3003	547	19	be	be	AUX
cblr-3003	547	20	appointed	appoint	VERB
cblr-3003	547	21	if	if	SCONJ
cblr-3003	547	22	the	the	DET
cblr-3003	547	23	court	court	NOUN
cblr-3003	547	24	believes	believe	VERB
cblr-3003	547	25	that	that	SCONJ
cblr-3003	547	26	a	a	DET
cblr-3003	547	27	committee	committee	NOUN
cblr-3003	547	28	is	be	AUX
cblr-3003	547	29	necessary	necessary	ADJ
cblr-3003	547	30	to	to	PART
cblr-3003	547	31	"	"	PUNCT
cblr-3003	547	32	adequately	adequately	ADV
cblr-3003	547	33	represent	represent	VERB
cblr-3003	547	34	"	"	PUNCT
cblr-3003	547	35	the	the	DET
cblr-3003	547	36	shareholders	shareholder	NOUN
cblr-3003	547	37	.	.	PUNCT
cblr-3003	548	1	'33	'33	NUM
cblr-3003	548	2	in	in	ADV
cblr-3003	548	3	in	in	ADP
cblr-3003	548	4	re	re	PROPN
cblr-3003	548	5	northwestern	northwestern	PROPN
cblr-3003	548	6	corp	corp	PROPN
cblr-3003	548	7	.	.	PROPN
cblr-3003	548	8	,	,	PUNCT
cblr-3003	548	9	the	the	DET
cblr-3003	548	10	court	court	NOUN
cblr-3003	548	11	denied	deny	VERB
cblr-3003	548	12	a	a	DET
cblr-3003	548	13	request	request	NOUN
cblr-3003	548	14	to	to	PART
cblr-3003	548	15	appoint	appoint	VERB
cblr-3003	548	16	an	an	DET
cblr-3003	548	17	official	official	ADJ
cblr-3003	548	18	equity	equity	NOUN
cblr-3003	548	19	committee	committee	PROPN
cblr-3003	548	20	after	after	ADP
cblr-3003	548	21	finding	find	VERB
cblr-3003	548	22	that	that	SCONJ
cblr-3003	548	23	"	"	PUNCT
cblr-3003	548	24	it	it	PRON
cblr-3003	548	25	was	be	AUX
cblr-3003	548	26	'	'	PUNCT
cblr-3003	548	27	not	not	PART
cblr-3003	548	28	in	in	ADP
cblr-3003	548	29	the	the	DET
cblr-3003	548	30	best	good	ADJ
cblr-3003	548	31	interests	interest	NOUN
cblr-3003	548	32	of	of	ADP
cblr-3003	548	33	the	the	DET
cblr-3003	548	34	estate	estate	NOUN
cblr-3003	548	35	...	...	PUNCT
cblr-3003	548	36	'	'	PUNCT
cblr-3003	548	37	2	2	X
cblr-3003	548	38	'	'	PART
cblr-3003	548	39	11	11	NUM
cblr-3003	548	40	u.s.c	u.s.c	NOUN
cblr-3003	548	41	.	.	PUNCT
cblr-3003	549	1	§	§	PROPN
cblr-3003	549	2	1129(a)(8	1129(a)(8	NUM
cblr-3003	549	3	)	)	PUNCT
cblr-3003	549	4	requires	require	VERB
cblr-3003	549	5	that	that	SCONJ
cblr-3003	549	6	all	all	DET
cblr-3003	549	7	impaired	impair	VERB
cblr-3003	549	8	classes	class	NOUN
cblr-3003	549	9	accept	accept	VERB
cblr-3003	549	10	a	a	DET
cblr-3003	549	11	consensual	consensual	ADJ
cblr-3003	549	12	plan	plan	NOUN
cblr-3003	549	13	of	of	ADP
cblr-3003	549	14	reorganization	reorganization	NOUN
cblr-3003	549	15	,	,	PUNCT
cblr-3003	549	16	otherwise	otherwise	ADV
cblr-3003	549	17	§	§	PROPN
cblr-3003	549	18	1129(b	1129(b	NUM
cblr-3003	549	19	)	)	PUNCT
cblr-3003	549	20	will	will	AUX
cblr-3003	549	21	require	require	VERB
cblr-3003	549	22	a	a	DET
cblr-3003	549	23	valuation	valuation	NOUN
cblr-3003	549	24	hearing	hearing	NOUN
cblr-3003	549	25	prior	prior	ADV
cblr-3003	549	26	to	to	ADP
cblr-3003	549	27	cramdown	cramdown	NOUN
cblr-3003	549	28	.	.	PUNCT
cblr-3003	550	1	'	'	PUNCT
cblr-3003	550	2	"	"	PUNCT
cblr-3003	550	3	junior	junior	ADJ
cblr-3003	550	4	creditors	creditor	NOUN
cblr-3003	550	5	spend	spend	VERB
cblr-3003	550	6	on	on	ADP
cblr-3003	550	7	professionals	professional	NOUN
cblr-3003	550	8	"	"	PUNCT
cblr-3003	550	9	to	to	PART
cblr-3003	550	10	capture	capture	VERB
cblr-3003	550	11	a	a	DET
cblr-3003	550	12	larger	large	ADJ
cblr-3003	550	13	part	part	NOUN
cblr-3003	550	14	of	of	ADP
cblr-3003	550	15	the	the	DET
cblr-3003	550	16	estate	estate	NOUN
cblr-3003	550	17	than	than	ADP
cblr-3003	550	18	the	the	DET
cblr-3003	550	19	absolute	absolute	ADJ
cblr-3003	550	20	priority	priority	NOUN
cblr-3003	550	21	rule	rule	NOUN
cblr-3003	550	22	would	would	AUX
cblr-3003	550	23	otherwise	otherwise	ADV
cblr-3003	550	24	grant	grant	VERB
cblr-3003	550	25	to	to	ADP
cblr-3003	550	26	them	they	PRON
cblr-3003	550	27	.	.	PUNCT
cblr-3003	550	28	"	"	PUNCT
cblr-3003	551	1	arturo	arturo	PROPN
cblr-3003	551	2	bris	bris	PROPN
cblr-3003	551	3	et	et	PROPN
cblr-3003	551	4	al	al	PROPN
cblr-3003	551	5	.	.	PROPN
cblr-3003	551	6	,	,	PUNCT
cblr-3003	551	7	who	who	PRON
cblr-3003	551	8	should	should	AUX
cblr-3003	551	9	pay	pay	VERB
cblr-3003	551	10	for	for	ADP
cblr-3003	551	11	bankruptcy	bankruptcy	NOUN
cblr-3003	551	12	costs	cost	NOUN
cblr-3003	551	13	?	?	PUNCT
cblr-3003	552	1	1	1	NUM
cblr-3003	552	2	(	(	PUNCT
cblr-3003	552	3	feb	feb	PROPN
cblr-3003	552	4	.	.	PROPN
cblr-3003	552	5	17	17	NUM
cblr-3003	552	6	,	,	PUNCT
cblr-3003	552	7	2004	2004	NUM
cblr-3003	552	8	)	)	PUNCT
cblr-3003	552	9	(	(	PUNCT
cblr-3003	552	10	working	work	VERB
cblr-3003	552	11	paper	paper	NOUN
cblr-3003	552	12	,	,	PUNCT
cblr-3003	552	13	available	available	ADJ
cblr-3003	552	14	at	at	ADP
cblr-3003	552	15	http://ssrn.com/abstract=401300	http://ssrn.com/abstract=401300	NOUN
cblr-3003	552	16	)	)	PUNCT
cblr-3003	552	17	.	.	PUNCT
cblr-3003	552	18	'	'	PUNCT
cblr-3003	553	1	"	"	PUNCT
cblr-3003	553	2	'	'	PUNCT
cblr-3003	553	3	see	see	VERB
cblr-3003	553	4	11	11	NUM
cblr-3003	553	5	u.s.c	u.s.c	ADJ
cblr-3003	553	6	.	.	PUNCT
cblr-3003	554	1	§	§	PROPN
cblr-3003	554	2	§	§	PROPN
cblr-3003	554	3	330(a	330(a	PROPN
cblr-3003	554	4	)	)	PUNCT
cblr-3003	554	5	,	,	PUNCT
cblr-3003	554	6	503	503	NUM
cblr-3003	554	7	,	,	PUNCT
cblr-3003	554	8	1102	1102	NUM
cblr-3003	554	9	,	,	PUNCT
cblr-3003	554	10	1103	1103	NUM
cblr-3003	554	11	(	(	PUNCT
cblr-3003	554	12	2000	2000	NUM
cblr-3003	554	13	)	)	PUNCT
cblr-3003	554	14	;	;	PUNCT
cblr-3003	555	1	bris	bris	PROPN
cblr-3003	555	2	et	et	PROPN
cblr-3003	555	3	al	al	PROPN
cblr-3003	555	4	.	.	PROPN
cblr-3003	555	5	,	,	PUNCT
cblr-3003	555	6	supra	supra	PROPN
cblr-3003	555	7	note	note	PROPN
cblr-3003	555	8	113	113	NUM
cblr-3003	555	9	,	,	PUNCT
cblr-3003	555	10	at	at	ADP
cblr-3003	555	11	28	28	NUM
cblr-3003	555	12	(	(	PUNCT
cblr-3003	555	13	finding	find	VERB
cblr-3003	555	14	that	that	SCONJ
cblr-3003	555	15	courts	court	NOUN
cblr-3003	555	16	almost	almost	ADV
cblr-3003	555	17	always	always	ADV
cblr-3003	555	18	granted	grant	VERB
cblr-3003	555	19	fees	fee	NOUN
cblr-3003	555	20	in	in	ADP
cblr-3003	555	21	a	a	DET
cblr-3003	555	22	sample	sample	NOUN
cblr-3003	555	23	of	of	ADP
cblr-3003	555	24	bankruptcy	bankruptcy	NOUN
cblr-3003	555	25	cases	case	NOUN
cblr-3003	555	26	in	in	ADP
cblr-3003	555	27	new	new	PROPN
cblr-3003	555	28	york	york	PROPN
cblr-3003	555	29	and	and	CCONJ
cblr-3003	555	30	arizona	arizona	PROPN
cblr-3003	555	31	between	between	ADP
cblr-3003	555	32	1995	1995	NUM
cblr-3003	555	33	and	and	CCONJ
cblr-3003	555	34	2001	2001	NUM
cblr-3003	555	35	)	)	PUNCT
cblr-3003	555	36	.	.	PUNCT
cblr-3003	556	1	"	"	PUNCT
cblr-3003	556	2	'	'	PUNCT
cblr-3003	556	3	112	112	NUM
cblr-3003	556	4	b.r	b.r	PROPN
cblr-3003	556	5	.	.	PROPN
cblr-3003	556	6	775	775	NUM
cblr-3003	556	7	,	,	PUNCT
cblr-3003	556	8	802	802	NUM
cblr-3003	556	9	-	-	SYM
cblr-3003	556	10	04	04	NUM
cblr-3003	556	11	(	(	PUNCT
cblr-3003	556	12	bankr	bankr	PROPN
cblr-3003	556	13	.	.	PUNCT
cblr-3003	557	1	s.d	s.d	PROPN
cblr-3003	557	2	.	.	PUNCT
cblr-3003	558	1	w.	w.	PROPN
cblr-3003	558	2	va	va	PROPN
cblr-3003	558	3	.	.	PROPN
cblr-3003	558	4	1990	1990	NUM
cblr-3003	558	5	)	)	PUNCT
cblr-3003	558	6	.	.	PUNCT
cblr-3003	559	1	132	132	NUM
cblr-3003	559	2	see	see	VERB
cblr-3003	559	3	11	11	NUM
cblr-3003	559	4	u.s.c	u.s.c	ADJ
cblr-3003	559	5	.	.	PUNCT
cblr-3003	560	1	§	§	PROPN
cblr-3003	560	2	1102(a)(1	1102(a)(1	NUM
cblr-3003	560	3	)	)	PUNCT
cblr-3003	560	4	(	(	PUNCT
cblr-3003	560	5	2000	2000	NUM
cblr-3003	560	6	)	)	PUNCT
cblr-3003	560	7	.	.	PUNCT
cblr-3003	560	8	'	'	PUNCT
cblr-3003	561	1	see	see	VERB
cblr-3003	561	2	11	11	NUM
cblr-3003	561	3	u.s.c	u.s.c	ADJ
cblr-3003	561	4	.	.	PUNCT
cblr-3003	562	1	§	§	PROPN
cblr-3003	562	2	1102(a)(2	1102(a)(2	NUM
cblr-3003	562	3	)	)	PUNCT
cblr-3003	562	4	(	(	PUNCT
cblr-3003	562	5	2000	2000	NUM
cblr-3003	562	6	)	)	PUNCT
cblr-3003	562	7	.	.	PUNCT
cblr-3003	563	1	in	in	ADP
cblr-3003	563	2	making	make	VERB
cblr-3003	563	3	its	its	PRON
cblr-3003	563	4	determination	determination	NOUN
cblr-3003	563	5	,	,	PUNCT
cblr-3003	563	6	a	a	DET
cblr-3003	563	7	court	court	NOUN
cblr-3003	563	8	will	will	AUX
cblr-3003	563	9	consider	consider	VERB
cblr-3003	563	10	factors	factor	NOUN
cblr-3003	563	11	including	include	VERB
cblr-3003	563	12	:	:	PUNCT
cblr-3003	563	13	the	the	DET
cblr-3003	563	14	number	number	NOUN
cblr-3003	563	15	of	of	ADP
cblr-3003	563	16	shareholders	shareholder	NOUN
cblr-3003	563	17	;	;	PUNCT
cblr-3003	563	18	the	the	DET
cblr-3003	563	19	complexity	complexity	NOUN
cblr-3003	563	20	of	of	ADP
cblr-3003	563	21	the	the	DET
cblr-3003	563	22	case	case	NOUN
cblr-3003	563	23	;	;	PUNCT
cblr-3003	563	24	the	the	DET
cblr-3003	563	25	solvency	solvency	NOUN
cblr-3003	563	26	of	of	ADP
cblr-3003	563	27	the	the	DET
cblr-3003	563	28	debtor	debtor	NOUN
cblr-3003	563	29	;	;	PUNCT
cblr-3003	563	30	the	the	DET
cblr-3003	563	31	timing	timing	NOUN
cblr-3003	563	32	of	of	ADP
cblr-3003	563	33	the	the	DET
cblr-3003	563	34	motion	motion	NOUN
cblr-3003	563	35	relative	relative	ADJ
cblr-3003	563	36	to	to	ADP
cblr-3003	563	37	the	the	DET
cblr-3003	563	38	case	case	NOUN
cblr-3003	563	39	;	;	PUNCT
cblr-3003	563	40	whether	whether	SCONJ
cblr-3003	563	41	the	the	DET
cblr-3003	563	42	interests	interest	NOUN
cblr-3003	563	43	of	of	ADP
cblr-3003	563	44	shareholders	shareholder	NOUN
cblr-3003	563	45	are	be	AUX
cblr-3003	563	46	already	already	ADV
cblr-3003	563	47	represented	represent	VERB
cblr-3003	563	48	by	by	ADP
cblr-3003	563	49	other	other	ADJ
cblr-3003	563	50	parties	party	NOUN
cblr-3003	563	51	in	in	ADP
cblr-3003	563	52	interest	interest	NOUN
cblr-3003	563	53	;	;	PUNCT
cblr-3003	563	54	whether	whether	SCONJ
cblr-3003	563	55	the	the	DET
cblr-3003	563	56	costs	cost	NOUN
cblr-3003	563	57	of	of	ADP
cblr-3003	563	58	the	the	DET
cblr-3003	563	59	committee	committee	NOUN
cblr-3003	563	60	outweigh	outweigh	VERB
cblr-3003	563	61	the	the	DET
cblr-3003	563	62	potential	potential	ADJ
cblr-3003	563	63	benefits	benefit	NOUN
cblr-3003	563	64	;	;	PUNCT
cblr-3003	563	65	and	and	CCONJ
cblr-3003	563	66	the	the	DET
cblr-3003	563	67	integrity	integrity	NOUN
cblr-3003	563	68	of	of	ADP
cblr-3003	563	69	the	the	DET
cblr-3003	563	70	bankruptcy	bankruptcy	NOUN
cblr-3003	563	71	process	process	NOUN
cblr-3003	563	72	.	.	PUNCT
cblr-3003	564	1	see	see	VERB
cblr-3003	564	2	feldman	feldman	PROPN
cblr-3003	564	3	&	&	CCONJ
cblr-3003	564	4	williams	williams	PROPN
cblr-3003	564	5	,	,	PUNCT
cblr-3003	564	6	supra	supra	PROPN
cblr-3003	564	7	note	note	PROPN
cblr-3003	564	8	70	70	NUM
cblr-3003	564	9	(	(	PUNCT
cblr-3003	564	10	collecting	collect	VERB
cblr-3003	564	11	cases	case	NOUN
cblr-3003	564	12	)	)	PUNCT
cblr-3003	564	13	.	.	PUNCT
cblr-3003	565	1	the	the	DET
cblr-3003	565	2	u.s	u.s	PROPN
cblr-3003	565	3	.	.	PROPN
cblr-3003	565	4	trustee	trustee	NOUN
cblr-3003	565	5	is	be	AUX
cblr-3003	565	6	also	also	ADV
cblr-3003	565	7	authorized	authorize	VERB
cblr-3003	565	8	to	to	PART
cblr-3003	565	9	appoint	appoint	VERB
cblr-3003	565	10	an	an	DET
cblr-3003	565	11	equity	equity	NOUN
cblr-3003	565	12	committee	committee	NOUN
cblr-3003	565	13	up	up	ADP
cblr-3003	565	14	front	front	NOUN
cblr-3003	565	15	.	.	PUNCT
cblr-3003	566	1	11	11	NUM
cblr-3003	566	2	u.s.c	u.s.c	NOUN
cblr-3003	566	3	.	.	PUNCT
cblr-3003	567	1	§	§	PROPN
cblr-3003	567	2	1102(a)(1	1102(a)(1	NUM
cblr-3003	567	3	)	)	PUNCT
cblr-3003	567	4	(	(	PUNCT
cblr-3003	567	5	2000	2000	NUM
cblr-3003	567	6	)	)	PUNCT
cblr-3003	567	7	.	.	PUNCT
cblr-3003	568	1	no	no	INTJ
cblr-3003	568	2	.	.	PUNCT
cblr-3003	569	1	2:4031	2:4031	NUM
cblr-3003	569	2	to	to	PART
cblr-3003	569	3	shift	shift	VERB
cblr-3003	569	4	the	the	DET
cblr-3003	569	5	cost	cost	NOUN
cblr-3003	569	6	of	of	ADP
cblr-3003	569	7	the	the	DET
cblr-3003	569	8	valuation	valuation	NOUN
cblr-3003	569	9	dispute	dispute	NOUN
cblr-3003	569	10	'	'	PUNCT
cblr-3003	569	11	from	from	ADP
cblr-3003	569	12	the	the	DET
cblr-3003	569	13	equity	equity	NOUN
cblr-3003	569	14	committee	committee	NOUN
cblr-3003	569	15	proponents	proponent	NOUN
cblr-3003	569	16	to	to	ADP
cblr-3003	569	17	the	the	DET
cblr-3003	569	18	estate	estate	NOUN
cblr-3003	569	19	where	where	SCONJ
cblr-3003	569	20	it	it	PRON
cblr-3003	569	21	was	be	AUX
cblr-3003	569	22	unlikely	unlikely	ADJ
cblr-3003	569	23	that	that	SCONJ
cblr-3003	569	24	equity	equity	NOUN
cblr-3003	569	25	would	would	AUX
cblr-3003	569	26	receive	receive	VERB
cblr-3003	569	27	a	a	DET
cblr-3003	569	28	recovery	recovery	NOUN
cblr-3003	569	29	.	.	PUNCT
cblr-3003	570	1	"'34	"'34	ADJ
cblr-3003	570	2	importantly	importantly	ADV
cblr-3003	570	3	,	,	PUNCT
cblr-3003	570	4	even	even	ADV
cblr-3003	570	5	though	though	SCONJ
cblr-3003	570	6	litigation	litigation	NOUN
cblr-3003	570	7	expenses	expense	NOUN
cblr-3003	570	8	will	will	AUX
cblr-3003	570	9	reduce	reduce	VERB
cblr-3003	570	10	the	the	DET
cblr-3003	570	11	size	size	NOUN
cblr-3003	570	12	of	of	ADP
cblr-3003	570	13	the	the	DET
cblr-3003	570	14	bankruptcy	bankruptcy	NOUN
cblr-3003	570	15	estate	estate	NOUN
cblr-3003	570	16	,	,	PUNCT
cblr-3003	570	17	and	and	CCONJ
cblr-3003	570	18	thus	thus	ADV
cblr-3003	570	19	the	the	DET
cblr-3003	570	20	value	value	NOUN
cblr-3003	570	21	available	available	ADJ
cblr-3003	570	22	to	to	ADP
cblr-3003	570	23	junior	junior	ADJ
cblr-3003	570	24	claimants	claimant	NOUN
cblr-3003	570	25	,	,	PUNCT
cblr-3003	570	26	litigation	litigation	NOUN
cblr-3003	570	27	will	will	AUX
cblr-3003	570	28	benefit	benefit	VERB
cblr-3003	570	29	junior	junior	ADJ
cblr-3003	570	30	claimants	claimant	NOUN
cblr-3003	570	31	when	when	SCONJ
cblr-3003	570	32	a	a	DET
cblr-3003	570	33	court	court	NOUN
cblr-3003	570	34	determines	determine	VERB
cblr-3003	570	35	that	that	SCONJ
cblr-3003	570	36	a	a	DET
cblr-3003	570	37	proposed	propose	VERB
cblr-3003	570	38	cramdown	cramdown	NOUN
cblr-3003	570	39	plan	plan	NOUN
cblr-3003	570	40	has	have	AUX
cblr-3003	570	41	undervalued	undervalue	VERB
cblr-3003	570	42	a	a	DET
cblr-3003	570	43	debtor	debtor	NOUN
cblr-3003	570	44	by	by	ADP
cblr-3003	570	45	more	more	ADJ
cblr-3003	570	46	than	than	ADP
cblr-3003	570	47	the	the	DET
cblr-3003	570	48	total	total	ADJ
cblr-3003	570	49	amount	amount	NOUN
cblr-3003	570	50	of	of	ADP
cblr-3003	570	51	litigation	litigation	NOUN
cblr-3003	570	52	expenses	expense	NOUN
cblr-3003	570	53	.	.	PUNCT
cblr-3003	571	1	if	if	SCONJ
cblr-3003	571	2	left	leave	VERB
cblr-3003	571	3	unchecked	unchecked	ADJ
cblr-3003	571	4	,	,	PUNCT
cblr-3003	571	5	juniors	junior	NOUN
cblr-3003	571	6	'	'	PART
cblr-3003	571	7	holdup	holdup	NOUN
cblr-3003	571	8	power	power	NOUN
cblr-3003	571	9	,	,	PUNCT
cblr-3003	571	10	enhanced	enhance	VERB
cblr-3003	571	11	by	by	ADP
cblr-3003	571	12	the	the	DET
cblr-3003	571	13	bankruptcy	bankruptcy	NOUN
cblr-3003	571	14	code	code	PROPN
cblr-3003	571	15	's	's	PART
cblr-3003	571	16	fee	fee	NOUN
cblr-3003	571	17	reimbursement	reimbursement	NOUN
cblr-3003	571	18	provisions	provision	NOUN
cblr-3003	571	19	,	,	PUNCT
cblr-3003	571	20	could	could	AUX
cblr-3003	571	21	lead	lead	VERB
cblr-3003	571	22	either	either	ADV
cblr-3003	571	23	to	to	ADP
cblr-3003	571	24	settlements	settlement	NOUN
cblr-3003	571	25	that	that	SCONJ
cblr-3003	571	26	arguably	arguably	ADV
cblr-3003	571	27	overcompensate	overcompensate	VERB
cblr-3003	571	28	junior	junior	ADJ
cblr-3003	571	29	classes	class	NOUN
cblr-3003	571	30	or	or	CCONJ
cblr-3003	571	31	to	to	ADP
cblr-3003	571	32	potentially	potentially	ADV
cblr-3003	571	33	inefficient	inefficient	ADJ
cblr-3003	571	34	cramdown	cramdown	NOUN
cblr-3003	571	35	litigation	litigation	NOUN
cblr-3003	571	36	.	.	PUNCT
cblr-3003	572	1	'35	'35	NUM
cblr-3003	572	2	however	however	ADV
cblr-3003	572	3	,	,	PUNCT
cblr-3003	572	4	mitigating	mitigate	VERB
cblr-3003	572	5	factors	factor	NOUN
cblr-3003	572	6	,	,	PUNCT
cblr-3003	572	7	such	such	ADJ
cblr-3003	572	8	as	as	ADP
cblr-3003	572	9	the	the	DET
cblr-3003	572	10	threat	threat	NOUN
cblr-3003	572	11	of	of	ADP
cblr-3003	572	12	a	a	DET
cblr-3003	572	13	sale	sale	NOUN
cblr-3003	572	14	which	which	PRON
cblr-3003	572	15	would	would	AUX
cblr-3003	572	16	"	"	PUNCT
cblr-3003	572	17	[	[	PUNCT
cblr-3003	572	18	crystallize	crystallize	VERB
cblr-3003	572	19	]	]	PUNCT
cblr-3003	572	20	the	the	DET
cblr-3003	572	21	rights	right	NOUN
cblr-3003	572	22	of	of	ADP
cblr-3003	572	23	creditors	creditor	NOUN
cblr-3003	572	24	and	and	CCONJ
cblr-3003	572	25	[	[	X
cblr-3003	572	26	determine	determine	X
cblr-3003	572	27	]	]	PUNCT
cblr-3003	572	28	whether	whether	SCONJ
cblr-3003	572	29	junior	junior	ADJ
cblr-3003	572	30	creditors	creditor	NOUN
cblr-3003	572	31	are	be	AUX
cblr-3003	572	32	entitled	entitle	VERB
cblr-3003	572	33	to	to	PART
cblr-3003	572	34	receive	receive	VERB
cblr-3003	572	35	anything	anything	PRON
cblr-3003	572	36	,	,	PUNCT
cblr-3003	572	37	"	"	PUNCT
cblr-3003	572	38	and	and	CCONJ
cblr-3003	572	39	judges	judge	NOUN
cblr-3003	572	40	'	'	PART
cblr-3003	572	41	"	"	PUNCT
cblr-3003	572	42	diminishing	diminish	VERB
cblr-3003	572	43	patience	patience	NOUN
cblr-3003	572	44	with	with	ADP
cblr-3003	572	45	stalling	stall	VERB
cblr-3003	572	46	tactics	tactic	NOUN
cblr-3003	572	47	of	of	ADP
cblr-3003	572	48	out	out	ADV
cblr-3003	572	49	-	-	PUNCT
cblr-3003	572	50	of	of	ADP
cblr-3003	572	51	-	-	PUNCT
cblr-3003	572	52	the	the	DET
cblr-3003	572	53	-	-	PUNCT
cblr-3003	572	54	money	money	NOUN
cblr-3003	572	55	junior	junior	ADJ
cblr-3003	572	56	classes	class	NOUN
cblr-3003	572	57	when	when	SCONJ
cblr-3003	572	58	a	a	DET
cblr-3003	572	59	sale	sale	NOUN
cblr-3003	572	60	is	be	AUX
cblr-3003	572	61	in	in	ADP
cblr-3003	572	62	prospect	prospect	NOUN
cblr-3003	572	63	"	"	PUNCT
cblr-3003	572	64	exist.136	exist.136	VERB
cblr-3003	572	65	the	the	DET
cblr-3003	572	66	focus	focus	NOUN
cblr-3003	572	67	turns	turn	VERB
cblr-3003	572	68	next	next	ADV
cblr-3003	572	69	to	to	ADP
cblr-3003	572	70	how	how	SCONJ
cblr-3003	572	71	these	these	DET
cblr-3003	572	72	ubiquitous	ubiquitous	ADJ
cblr-3003	572	73	valuation	valuation	NOUN
cblr-3003	572	74	disputes	dispute	NOUN
cblr-3003	572	75	are	be	AUX
cblr-3003	572	76	actually	actually	ADV
cblr-3003	572	77	resolved	resolve	VERB
cblr-3003	572	78	and	and	CCONJ
cblr-3003	572	79	whether	whether	SCONJ
cblr-3003	572	80	the	the	DET
cblr-3003	572	81	currently	currently	ADV
cblr-3003	572	82	observed	observe	VERB
cblr-3003	572	83	outcomes	outcome	NOUN
cblr-3003	572	84	are	be	AUX
cblr-3003	572	85	efficient	efficient	ADJ
cblr-3003	572	86	.	.	PUNCT
cblr-3003	573	1	in	in	ADP
cblr-3003	573	2	practice	practice	NOUN
cblr-3003	573	3	,	,	PUNCT
cblr-3003	573	4	cramdowns	cramdown	NOUN
cblr-3003	573	5	are	be	AUX
cblr-3003	573	6	infrequent	infrequent	ADJ
cblr-3003	573	7	37	37	NUM
cblr-3003	573	8	and	and	CCONJ
cblr-3003	573	9	parties	party	NOUN
cblr-3003	573	10	regularly	regularly	ADV
cblr-3003	573	11	adopt	adopt	VERB
cblr-3003	573	12	consensual	consensual	ADJ
cblr-3003	573	13	plans	plan	NOUN
cblr-3003	573	14	of	of	ADP
cblr-3003	573	15	reorganization	reorganization	NOUN
cblr-3003	573	16	that	that	PRON
cblr-3003	573	17	compromise	compromise	VERB
cblr-3003	573	18	on	on	ADP
cblr-3003	573	19	valuation	valuation	NOUN
cblr-3003	573	20	and	and	CCONJ
cblr-3003	573	21	depart	depart	NOUN
cblr-3003	573	22	from	from	ADP
cblr-3003	573	23	the	the	DET
cblr-3003	573	24	absolute	absolute	ADJ
cblr-3003	573	25	priority	priority	NOUN
cblr-3003	573	26	rule	rule	NOUN
cblr-3003	573	27	by	by	ADP
cblr-3003	573	28	providing	provide	VERB
cblr-3003	573	29	a	a	DET
cblr-3003	573	30	recovery	recovery	NOUN
cblr-3003	573	31	to	to	ADP
cblr-3003	573	32	junior	junior	ADJ
cblr-3003	573	33	classes	class	NOUN
cblr-3003	573	34	that	that	PRON
cblr-3003	573	35	are	be	AUX
cblr-3003	573	36	not	not	PART
cblr-3003	573	37	technically	technically	ADV
cblr-3003	573	38	entitled	entitled	ADJ
cblr-3003	573	39	to	to	ADP
cblr-3003	573	40	such	such	ADJ
cblr-3003	573	41	recovery	recovery	NOUN
cblr-3003	573	42	.	.	PUNCT
cblr-3003	574	1	'38	'38	NUM
cblr-3003	574	2	the	the	DET
cblr-3003	574	3	prevalence	prevalence	NOUN
cblr-3003	574	4	of	of	ADP
cblr-3003	574	5	consensual	consensual	ADJ
cblr-3003	574	6	plans	plan	NOUN
cblr-3003	574	7	is	be	AUX
cblr-3003	574	8	generally	generally	ADV
cblr-3003	574	9	celebrated	celebrate	VERB
cblr-3003	574	10	,	,	PUNCT
cblr-3003	574	11	39	39	NUM
cblr-3003	574	12	although	although	SCONJ
cblr-3003	574	13	some	some	PRON
cblr-3003	574	14	decry	decry	VERB
cblr-3003	574	15	the	the	DET
cblr-3003	574	16	deviations	deviation	NOUN
cblr-3003	574	17	from	from	ADP
cblr-3003	574	18	"	"	PUNCT
cblr-3003	574	19	feldman	feldman	PROPN
cblr-3003	574	20	&	&	CCONJ
cblr-3003	574	21	williams	williams	PROPN
cblr-3003	574	22	,	,	PUNCT
cblr-3003	574	23	supra	supra	PROPN
cblr-3003	574	24	note	note	NOUN
cblr-3003	574	25	70	70	NUM
cblr-3003	574	26	(	(	PUNCT
cblr-3003	574	27	citing	cite	VERB
cblr-3003	574	28	in	in	ADP
cblr-3003	574	29	re	re	PROPN
cblr-3003	574	30	northwestern	northwestern	PROPN
cblr-3003	574	31	corp	corp	PROPN
cblr-3003	574	32	.	.	PROPN
cblr-3003	574	33	,	,	PUNCT
cblr-3003	574	34	2004	2004	NUM
cblr-3003	574	35	bankr	bankr	NOUN
cblr-3003	574	36	.	.	PUNCT
cblr-3003	575	1	lexis	lexis	PROPN
cblr-3003	575	2	635	635	NUM
cblr-3003	575	3	,	,	PUNCT
cblr-3003	575	4	at	at	ADP
cblr-3003	575	5	*	*	PROPN
cblr-3003	575	6	7	7	NUM
cblr-3003	575	7	-	-	SYM
cblr-3003	575	8	8	8	NUM
cblr-3003	575	9	(	(	PUNCT
cblr-3003	575	10	bankr	bankr	PROPN
cblr-3003	575	11	.	.	PUNCT
cblr-3003	576	1	d.	d.	PROPN
cblr-3003	576	2	del	del	PROPN
cblr-3003	576	3	.	.	PROPN
cblr-3003	576	4	may	may	AUX
cblr-3003	576	5	13	13	NUM
cblr-3003	576	6	,	,	PUNCT
cblr-3003	576	7	2004	2004	NUM
cblr-3003	576	8	)	)	PUNCT
cblr-3003	576	9	)	)	PUNCT
cblr-3003	576	10	.	.	PUNCT
cblr-3003	577	1	135	135	NUM
cblr-3003	577	2	see	see	VERB
cblr-3003	577	3	lucian	lucian	PROPN
cblr-3003	577	4	arye	arye	PROPN
cblr-3003	577	5	bebchuk	bebchuk	PROPN
cblr-3003	577	6	,	,	PUNCT
cblr-3003	577	7	a	a	DET
cblr-3003	577	8	new	new	ADJ
cblr-3003	577	9	approach	approach	NOUN
cblr-3003	577	10	to	to	ADP
cblr-3003	577	11	corporate	corporate	ADJ
cblr-3003	577	12	reorganizations	reorganization	NOUN
cblr-3003	577	13	,	,	PUNCT
cblr-3003	577	14	101	101	NUM
cblr-3003	577	15	harv	harv	NOUN
cblr-3003	577	16	.	.	PUNCT
cblr-3003	578	1	l.	l.	PROPN
cblr-3003	578	2	rev	rev	PROPN
cblr-3003	578	3	.	.	PROPN
cblr-3003	578	4	775	775	NUM
cblr-3003	578	5	,	,	PUNCT
cblr-3003	578	6	777	777	NUM
cblr-3003	578	7	-	-	SYM
cblr-3003	578	8	81	81	NUM
cblr-3003	578	9	(	(	PUNCT
cblr-3003	578	10	1988	1988	NUM
cblr-3003	578	11	)	)	PUNCT
cblr-3003	578	12	(	(	PUNCT
cblr-3003	578	13	discussing	discuss	VERB
cblr-3003	578	14	imperfections	imperfection	NOUN
cblr-3003	578	15	in	in	ADP
cblr-3003	578	16	the	the	DET
cblr-3003	578	17	bargaining	bargaining	NOUN
cblr-3003	578	18	system	system	NOUN
cblr-3003	578	19	)	)	PUNCT
cblr-3003	578	20	.	.	PUNCT
cblr-3003	579	1	136	136	NUM
cblr-3003	579	2	baird	baird	PROPN
cblr-3003	579	3	&	&	CCONJ
cblr-3003	579	4	bernstein	bernstein	PROPN
cblr-3003	579	5	,	,	PUNCT
cblr-3003	579	6	supra	supra	PROPN
cblr-3003	579	7	note	note	PROPN
cblr-3003	579	8	52	52	NUM
cblr-3003	579	9	,	,	PUNCT
cblr-3003	579	10	at	at	ADP
cblr-3003	579	11	12	12	NUM
cblr-3003	579	12	-	-	SYM
cblr-3003	579	13	13	13	NUM
cblr-3003	579	14	.	.	PUNCT
cblr-3003	579	15	"	"	PUNCT
cblr-3003	580	1	see	see	VERB
cblr-3003	580	2	gilson	gilson	PROPN
cblr-3003	580	3	,	,	PUNCT
cblr-3003	580	4	supra	supra	PROPN
cblr-3003	580	5	note	note	PROPN
cblr-3003	580	6	56	56	NUM
cblr-3003	580	7	;	;	PUNCT
cblr-3003	580	8	franks	frank	NOUN
cblr-3003	580	9	&	&	CCONJ
cblr-3003	580	10	torous	torous	ADJ
cblr-3003	580	11	,	,	PUNCT
cblr-3003	580	12	supra	supra	PROPN
cblr-3003	580	13	note	note	NOUN
cblr-3003	580	14	119	119	NUM
cblr-3003	580	15	,	,	PUNCT
cblr-3003	580	16	at	at	ADP
cblr-3003	580	17	752	752	NUM
cblr-3003	580	18	.	.	PUNCT
cblr-3003	580	19	'	'	PUNCT
cblr-3003	581	1	see	see	VERB
cblr-3003	581	2	baird	baird	PROPN
cblr-3003	581	3	&	&	CCONJ
cblr-3003	581	4	bernstein	bernstein	PROPN
cblr-3003	581	5	,	,	PUNCT
cblr-3003	581	6	supra	supra	PROPN
cblr-3003	581	7	note	note	PROPN
cblr-3003	581	8	52	52	NUM
cblr-3003	581	9	,	,	PUNCT
cblr-3003	581	10	at	at	ADP
cblr-3003	581	11	1	1	NUM
cblr-3003	581	12	.	.	SYM
cblr-3003	581	13	13	13	NUM
cblr-3003	581	14	see	see	VERB
cblr-3003	581	15	,	,	PUNCT
cblr-3003	581	16	e.g.	e.g.	ADV
cblr-3003	581	17	,	,	PUNCT
cblr-3003	581	18	g.	g.	PROPN
cblr-3003	581	19	eric	eric	PROPN
cblr-3003	581	20	brunstad	brunstad	PROPN
cblr-3003	581	21	,	,	PUNCT
cblr-3003	581	22	jr	jr	PROPN
cblr-3003	581	23	.	.	PROPN
cblr-3003	581	24	et	et	PROPN
cblr-3003	581	25	al	al	PROPN
cblr-3003	581	26	.	.	PROPN
cblr-3003	581	27	,	,	PUNCT
cblr-3003	581	28	review	review	NOUN
cblr-3003	581	29	of	of	ADP
cblr-3003	581	30	the	the	DET
cblr-3003	581	31	proposals	proposal	NOUN
cblr-3003	581	32	of	of	ADP
cblr-3003	581	33	the	the	DET
cblr-3003	581	34	national	national	ADJ
cblr-3003	581	35	bankruptcy	bankruptcy	PROPN
cblr-3003	581	36	review	review	PROPN
cblr-3003	581	37	commission	commission	PROPN
cblr-3003	581	38	pertaining	pertain	VERB
cblr-3003	581	39	to	to	ADP
cblr-3003	581	40	business	business	NOUN
cblr-3003	581	41	bankruptcies	bankruptcy	NOUN
cblr-3003	581	42	:	:	PUNCT
cblr-3003	581	43	part	part	NOUN
cblr-3003	581	44	one	one	NUM
cblr-3003	581	45	,	,	PUNCT
cblr-3003	581	46	53	53	NUM
cblr-3003	581	47	bus	bus	NOUN
cblr-3003	581	48	.	.	PUNCT
cblr-3003	582	1	law	law	NOUN
cblr-3003	582	2	.	.	PUNCT
cblr-3003	583	1	1381	1381	NUM
cblr-3003	583	2	,	,	PUNCT
cblr-3003	583	3	1406	1406	NUM
cblr-3003	583	4	n.136	n.136	NOUN
cblr-3003	583	5	(	(	PUNCT
cblr-3003	583	6	1998	1998	NUM
cblr-3003	583	7	)	)	PUNCT
cblr-3003	583	8	(	(	PUNCT
cblr-3003	583	9	describing	describe	VERB
cblr-3003	583	10	congress	congress	PROPN
cblr-3003	583	11	'	'	PART
cblr-3003	583	12	observed	observed	ADJ
cblr-3003	583	13	preference	preference	NOUN
cblr-3003	583	14	for	for	ADP
cblr-3003	583	15	negotiated	negotiate	VERB
cblr-3003	583	16	valuation	valuation	NOUN
cblr-3003	583	17	determinations	determination	NOUN
cblr-3003	583	18	)	)	PUNCT
cblr-3003	583	19	;	;	PUNCT
cblr-3003	583	20	columbia	columbia	PROPN
cblr-3003	583	21	business	business	PROPN
cblr-3003	583	22	la	la	PROPN
cblr-3003	583	23	w	w	PROPN
cblr-3003	583	24	review	review	PROPN
cblr-3003	583	25	(	(	PUNCT
cblr-3003	583	26	vol	vol	NOUN
cblr-3003	583	27	.	.	NOUN
cblr-3003	583	28	2005	2005	NUM
cblr-3003	583	29	absolute	absolute	ADJ
cblr-3003	583	30	priority	priority	NOUN
cblr-3003	583	31	.	.	PUNCT
cblr-3003	584	1	14	14	NUM
cblr-3003	584	2	for	for	ADP
cblr-3003	584	3	one	one	NUM
cblr-3003	584	4	thing	thing	NOUN
cblr-3003	584	5	,	,	PUNCT
cblr-3003	584	6	settlements	settlement	NOUN
cblr-3003	584	7	that	that	PRON
cblr-3003	584	8	violate	violate	VERB
cblr-3003	584	9	the	the	DET
cblr-3003	584	10	absolute	absolute	ADJ
cblr-3003	584	11	priority	priority	NOUN
cblr-3003	584	12	rule	rule	NOUN
cblr-3003	584	13	may	may	AUX
cblr-3003	584	14	be	be	AUX
cblr-3003	584	15	inefficient	inefficient	ADJ
cblr-3003	584	16	to	to	ADP
cblr-3003	584	17	the	the	DET
cblr-3003	584	18	extent	extent	NOUN
cblr-3003	584	19	that	that	SCONJ
cblr-3003	584	20	they	they	PRON
cblr-3003	584	21	increase	increase	VERB
cblr-3003	584	22	the	the	DET
cblr-3003	584	23	upfront	upfront	ADJ
cblr-3003	584	24	costs	cost	NOUN
cblr-3003	584	25	of	of	ADP
cblr-3003	584	26	debt	debt	NOUN
cblr-3003	584	27	financing	financing	NOUN
cblr-3003	584	28	by	by	ADP
cblr-3003	584	29	depriving	deprive	VERB
cblr-3003	584	30	senior	senior	ADJ
cblr-3003	584	31	creditors	creditor	NOUN
cblr-3003	584	32	of	of	ADP
cblr-3003	584	33	the	the	DET
cblr-3003	584	34	priority	priority	NOUN
cblr-3003	584	35	for	for	ADP
cblr-3003	584	36	which	which	PRON
cblr-3003	584	37	they	they	PRON
cblr-3003	584	38	contracted	contract	VERB
cblr-3003	584	39	ex	ex	PRON
cblr-3003	584	40	ante	ante	NOUN
cblr-3003	584	41	.	.	PUNCT
cblr-3003	584	42	'	'	PUNCT
cblr-3003	585	1	in	in	ADP
cblr-3003	585	2	addition	addition	NOUN
cblr-3003	585	3	,	,	PUNCT
cblr-3003	585	4	it	it	PRON
cblr-3003	585	5	may	may	AUX
cblr-3003	585	6	be	be	AUX
cblr-3003	585	7	that	that	SCONJ
cblr-3003	585	8	"	"	PUNCT
cblr-3003	585	9	the	the	PRON
cblr-3003	585	10	larger	large	ADJ
cblr-3003	585	11	the	the	DET
cblr-3003	585	12	deviations	deviation	NOUN
cblr-3003	585	13	from	from	ADP
cblr-3003	585	14	strict	strict	ADJ
cblr-3003	585	15	priority	priority	NOUN
cblr-3003	585	16	the	the	DET
cblr-3003	585	17	system	system	NOUN
cblr-3003	585	18	tolerates	tolerate	VERB
cblr-3003	585	19	,	,	PUNCT
cblr-3003	585	20	the	the	PRON
cblr-3003	585	21	harder	hard	ADJ
cblr-3003	585	22	the	the	DET
cblr-3003	585	23	junior	junior	ADJ
cblr-3003	585	24	creditors	creditor	NOUN
cblr-3003	585	25	will	will	AUX
cblr-3003	585	26	push	push	VERB
cblr-3003	585	27	to	to	PART
cblr-3003	585	28	expropriate	expropriate	VERB
cblr-3003	585	29	value	value	NOUN
cblr-3003	585	30	from	from	ADP
cblr-3003	585	31	the	the	DET
cblr-3003	585	32	senior	senior	ADJ
cblr-3003	585	33	claimants	claimant	NOUN
cblr-3003	585	34	.	.	PUNCT
cblr-3003	586	1	this	this	PRON
cblr-3003	586	2	[	[	X
cblr-3003	586	3	would	would	AUX
cblr-3003	586	4	mean	mean	VERB
cblr-3003	586	5	]	]	X
cblr-3003	586	6	more	more	ADV
cblr-3003	586	7	intractable	intractable	ADJ
cblr-3003	586	8	,	,	PUNCT
cblr-3003	586	9	longer	long	ADV
cblr-3003	586	10	,	,	PUNCT
cblr-3003	586	11	and	and	CCONJ
cblr-3003	586	12	more	more	ADV
cblr-3003	586	13	costly	costly	ADJ
cblr-3003	586	14	conflicts	conflict	NOUN
cblr-3003	586	15	among	among	ADP
cblr-3003	586	16	claimholders	claimholder	NOUN
cblr-3003	586	17	.	.	PUNCT
cblr-3003	586	18	"	"	PUNCT
cblr-3003	587	1	4	4	NUM
cblr-3003	587	2	'	'	PUNCT
cblr-3003	587	3	by	by	ADP
cblr-3003	587	4	this	this	DET
cblr-3003	587	5	account	account	NOUN
cblr-3003	587	6	,	,	PUNCT
cblr-3003	587	7	traditional	traditional	ADJ
cblr-3003	587	8	settlement	settlement	NOUN
cblr-3003	587	9	is	be	AUX
cblr-3003	587	10	not	not	PART
cblr-3003	587	11	a	a	DET
cblr-3003	587	12	panacea	panacea	NOUN
cblr-3003	587	13	for	for	ADP
cblr-3003	587	14	chapter	chapter	NOUN
cblr-3003	587	15	11	11	NUM
cblr-3003	587	16	valuation	valuation	NOUN
cblr-3003	587	17	disputes	dispute	NOUN
cblr-3003	587	18	,	,	PUNCT
cblr-3003	587	19	and	and	CCONJ
cblr-3003	587	20	valuation	valuation	NOUN
cblr-3003	587	21	uncertainty	uncertainty	NOUN
cblr-3003	587	22	continues	continue	VERB
cblr-3003	587	23	to	to	PART
cblr-3003	587	24	pose	pose	VERB
cblr-3003	587	25	a	a	DET
cblr-3003	587	26	problem	problem	NOUN
cblr-3003	587	27	.	.	PUNCT
cblr-3003	588	1	alternative	alternative	ADJ
cblr-3003	588	2	solutions	solution	NOUN
cblr-3003	588	3	may	may	AUX
cblr-3003	588	4	exist	exist	VERB
cblr-3003	588	5	,	,	PUNCT
cblr-3003	588	6	however	however	ADV
cblr-3003	588	7	.	.	PUNCT
cblr-3003	589	1	methods	method	NOUN
cblr-3003	589	2	of	of	ADP
cblr-3003	589	3	reducing	reduce	VERB
cblr-3003	589	4	or	or	CCONJ
cblr-3003	589	5	eliminating	eliminate	VERB
cblr-3003	589	6	valuation	valuation	NOUN
cblr-3003	589	7	uncertainty	uncertainty	NOUN
cblr-3003	589	8	could	could	AUX
cblr-3003	589	9	yield	yield	VERB
cblr-3003	589	10	two	two	NUM
cblr-3003	589	11	important	important	ADJ
cblr-3003	589	12	benefits	benefit	NOUN
cblr-3003	589	13	.	.	PUNCT
cblr-3003	590	1	first	first	ADV
cblr-3003	590	2	,	,	PUNCT
cblr-3003	590	3	the	the	DET
cblr-3003	590	4	cost	cost	NOUN
cblr-3003	590	5	of	of	ADP
cblr-3003	590	6	making	make	VERB
cblr-3003	590	7	a	a	DET
cblr-3003	590	8	valuation	valuation	NOUN
cblr-3003	590	9	determination	determination	NOUN
cblr-3003	590	10	or	or	CCONJ
cblr-3003	590	11	resolving	resolve	VERB
cblr-3003	590	12	a	a	DET
cblr-3003	590	13	valuation	valuation	NOUN
cblr-3003	590	14	dispute	dispute	NOUN
cblr-3003	590	15	should	should	AUX
cblr-3003	590	16	be	be	AUX
cblr-3003	590	17	lower	low	ADJ
cblr-3003	590	18	when	when	SCONJ
cblr-3003	590	19	uncertainty	uncertainty	NOUN
cblr-3003	590	20	is	be	AUX
cblr-3003	590	21	removed	remove	VERB
cblr-3003	590	22	.	.	PUNCT
cblr-3003	591	1	and	and	CCONJ
cblr-3003	591	2	second	second	ADV
cblr-3003	591	3	,	,	PUNCT
cblr-3003	591	4	since	since	SCONJ
cblr-3003	591	5	"	"	PUNCT
cblr-3003	591	6	[	[	PUNCT
cblr-3003	591	7	olne	olne	NOUN
cblr-3003	591	8	has	have	VERB
cblr-3003	591	9	to	to	PART
cblr-3003	591	10	worry	worry	VERB
cblr-3003	591	11	about	about	ADP
cblr-3003	591	12	whether	whether	SCONJ
cblr-3003	591	13	bankruptcy	bankruptcy	NOUN
cblr-3003	591	14	can	can	AUX
cblr-3003	591	15	distinguish	distinguish	VERB
cblr-3003	591	16	with	with	ADP
cblr-3003	591	17	sufficient	sufficient	ADJ
cblr-3003	591	18	accuracy	accuracy	NOUN
cblr-3003	591	19	cases	case	NOUN
cblr-3003	591	20	where	where	SCONJ
cblr-3003	591	21	bargaining	bargaining	NOUN
cblr-3003	591	22	involves	involve	VERB
cblr-3003	591	23	only	only	ADV
cblr-3003	591	24	brinkmanship	brinkmanship	NOUN
cblr-3003	591	25	from	from	ADP
cblr-3003	591	26	cases	case	NOUN
cblr-3003	591	27	where	where	SCONJ
cblr-3003	591	28	there	there	PRON
cblr-3003	591	29	is	be	VERB
cblr-3003	591	30	a	a	DET
cblr-3003	591	31	genuine	genuine	ADJ
cblr-3003	591	32	dispute	dispute	NOUN
cblr-3003	591	33	over	over	ADP
cblr-3003	591	34	the	the	DET
cblr-3003	591	35	value	value	NOUN
cblr-3003	591	36	of	of	ADP
cblr-3003	591	37	the	the	DET
cblr-3003	591	38	firm	firm	NOUN
cblr-3003	591	39	as	as	ADP
cblr-3003	591	40	a	a	DET
cblr-3003	591	41	going	go	VERB
cblr-3003	591	42	concern	concern	NOUN
cblr-3003	591	43	,	,	PUNCT
cblr-3003	591	44	'	'	PUNCT
cblr-3003	591	45	the	the	DET
cblr-3003	591	46	reduction	reduction	NOUN
cblr-3003	591	47	or	or	CCONJ
cblr-3003	591	48	elimination	elimination	NOUN
cblr-3003	591	49	of	of	ADP
cblr-3003	591	50	valuation	valuation	NOUN
cblr-3003	591	51	uncertainty	uncertainty	NOUN
cblr-3003	591	52	could	could	AUX
cblr-3003	591	53	act	act	VERB
cblr-3003	591	54	as	as	ADP
cblr-3003	591	55	a	a	DET
cblr-3003	591	56	check	check	NOUN
cblr-3003	591	57	on	on	ADP
cblr-3003	591	58	strategic	strategic	ADJ
cblr-3003	591	59	behavior	behavior	NOUN
cblr-3003	591	60	in	in	ADP
cblr-3003	591	61	both	both	PRON
cblr-3003	591	62	settlement	settlement	NOUN
cblr-3003	591	63	negotiations	negotiation	NOUN
cblr-3003	591	64	lopucki	lopucki	PROPN
cblr-3003	591	65	&	&	CCONJ
cblr-3003	591	66	whitford	whitford	PROPN
cblr-3003	591	67	,	,	PUNCT
cblr-3003	591	68	supra	supra	PROPN
cblr-3003	591	69	note	note	PROPN
cblr-3003	591	70	125	125	NUM
cblr-3003	591	71	,	,	PUNCT
cblr-3003	591	72	at	at	ADP
cblr-3003	591	73	126	126	NUM
cblr-3003	591	74	,	,	PUNCT
cblr-3003	591	75	141	141	NUM
cblr-3003	591	76	,	,	PUNCT
cblr-3003	591	77	178	178	NUM
cblr-3003	591	78	(	(	PUNCT
cblr-3003	591	79	arguing	argue	VERB
cblr-3003	591	80	that	that	SCONJ
cblr-3003	591	81	deviations	deviation	NOUN
cblr-3003	591	82	from	from	ADP
cblr-3003	591	83	absolute	absolute	ADJ
cblr-3003	591	84	priority	priority	NOUN
cblr-3003	591	85	are	be	AUX
cblr-3003	591	86	relatively	relatively	ADV
cblr-3003	591	87	small	small	ADJ
cblr-3003	591	88	and	and	CCONJ
cblr-3003	591	89	settlements	settlement	NOUN
cblr-3003	591	90	common	common	ADJ
cblr-3003	591	91	based	base	VERB
cblr-3003	591	92	on	on	ADP
cblr-3003	591	93	their	their	PRON
cblr-3003	591	94	proprietary	proprietary	ADJ
cblr-3003	591	95	study	study	NOUN
cblr-3003	591	96	)	)	PUNCT
cblr-3003	591	97	;	;	PUNCT
cblr-3003	591	98	baird	baird	PROPN
cblr-3003	591	99	&	&	CCONJ
cblr-3003	591	100	bernstein	bernstein	PROPN
cblr-3003	591	101	,	,	PUNCT
cblr-3003	591	102	supra	supra	PROPN
cblr-3003	591	103	note	note	PROPN
cblr-3003	591	104	52	52	NUM
cblr-3003	591	105	,	,	PUNCT
cblr-3003	591	106	at	at	ADP
cblr-3003	591	107	2	2	NUM
cblr-3003	591	108	(	(	PUNCT
cblr-3003	591	109	arguing	argue	VERB
cblr-3003	591	110	that	that	SCONJ
cblr-3003	591	111	valuation	valuation	NOUN
cblr-3003	591	112	"	"	PUNCT
cblr-3003	591	113	settlements	settlement	NOUN
cblr-3003	591	114	"	"	PUNCT
cblr-3003	591	115	in	in	ADP
cblr-3003	591	116	consensual	consensual	ADJ
cblr-3003	591	117	plans	plan	NOUN
cblr-3003	591	118	may	may	AUX
cblr-3003	591	119	be	be	AUX
cblr-3003	591	120	a	a	DET
cblr-3003	591	121	rational	rational	ADJ
cblr-3003	591	122	response	response	NOUN
cblr-3003	591	123	to	to	ADP
cblr-3003	591	124	valuation	valuation	NOUN
cblr-3003	591	125	uncertainty	uncertainty	NOUN
cblr-3003	591	126	)	)	PUNCT
cblr-3003	591	127	.	.	PUNCT
cblr-3003	592	1	"	"	PUNCT
cblr-3003	592	2	4	4	NUM
cblr-3003	592	3	see	see	VERB
cblr-3003	592	4	,	,	PUNCT
cblr-3003	592	5	e.g.	e.g.	ADV
cblr-3003	592	6	,	,	PUNCT
cblr-3003	592	7	bebchuk	bebchuk	NOUN
cblr-3003	592	8	,	,	PUNCT
cblr-3003	592	9	supra	supra	PROPN
cblr-3003	592	10	note	note	PROPN
cblr-3003	592	11	135	135	NUM
cblr-3003	592	12	,	,	PUNCT
cblr-3003	592	13	at	at	ADP
cblr-3003	592	14	780	780	NUM
cblr-3003	592	15	(	(	PUNCT
cblr-3003	592	16	"	"	PUNCT
cblr-3003	592	17	sometimes	sometimes	ADV
cblr-3003	592	18	the	the	DET
cblr-3003	592	19	deviation	deviation	NOUN
cblr-3003	592	20	is	be	AUX
cblr-3003	592	21	unintentional	unintentional	ADJ
cblr-3003	592	22	,	,	PUNCT
cblr-3003	592	23	the	the	DET
cblr-3003	592	24	result	result	NOUN
cblr-3003	592	25	of	of	ADP
cblr-3003	592	26	inaccurate	inaccurate	ADJ
cblr-3003	592	27	evaluation	evaluation	NOUN
cblr-3003	592	28	.	.	PUNCT
cblr-3003	593	1	sometimes	sometimes	ADV
cblr-3003	593	2	the	the	DET
cblr-3003	593	3	deviation	deviation	NOUN
cblr-3003	593	4	is	be	AUX
cblr-3003	593	5	deliberate	deliberate	ADJ
cblr-3003	593	6	:	:	PUNCT
cblr-3003	593	7	participants	participant	NOUN
cblr-3003	593	8	might	might	AUX
cblr-3003	593	9	use	use	VERB
cblr-3003	593	10	their	their	PRON
cblr-3003	593	11	power	power	NOUN
cblr-3003	593	12	to	to	PART
cblr-3003	593	13	delay	delay	VERB
cblr-3003	593	14	in	in	ADP
cblr-3003	593	15	order	order	NOUN
cblr-3003	593	16	to	to	PART
cblr-3003	593	17	extract	extract	VERB
cblr-3003	593	18	a	a	DET
cblr-3003	593	19	reorganization	reorganization	NOUN
cblr-3003	593	20	plan	plan	NOUN
cblr-3003	593	21	that	that	PRON
cblr-3003	593	22	gives	give	VERB
cblr-3003	593	23	them	they	PRON
cblr-3003	593	24	more	more	ADJ
cblr-3003	593	25	than	than	ADP
cblr-3003	593	26	the	the	DET
cblr-3003	593	27	value	value	NOUN
cblr-3003	593	28	to	to	PART
cblr-3003	593	29	which	which	PRON
cblr-3003	593	30	they	they	PRON
cblr-3003	593	31	are	be	AUX
cblr-3003	593	32	entitled	entitle	VERB
cblr-3003	593	33	.	.	PUNCT
cblr-3003	593	34	"	"	PUNCT
cblr-3003	593	35	)	)	PUNCT
cblr-3003	593	36	.	.	PUNCT
cblr-3003	594	1	'	'	NUM
cblr-3003	594	2	41	41	NUM
cblr-3003	594	3	when	when	SCONJ
cblr-3003	594	4	senior	senior	ADJ
cblr-3003	594	5	creditors	creditor	NOUN
cblr-3003	594	6	recover	recover	VERB
cblr-3003	594	7	less	less	ADJ
cblr-3003	594	8	than	than	SCONJ
cblr-3003	594	9	they	they	PRON
cblr-3003	594	10	contracted	contract	VERB
cblr-3003	594	11	to	to	PART
cblr-3003	594	12	recover	recover	VERB
cblr-3003	594	13	ex	ex	PRON
cblr-3003	594	14	ante	ante	NOUN
cblr-3003	594	15	,	,	PUNCT
cblr-3003	594	16	they	they	PRON
cblr-3003	594	17	may	may	AUX
cblr-3003	594	18	anticipate	anticipate	VERB
cblr-3003	594	19	similarly	similarly	ADV
cblr-3003	594	20	reduced	reduce	VERB
cblr-3003	594	21	recoveries	recovery	NOUN
cblr-3003	594	22	in	in	ADP
cblr-3003	594	23	other	other	ADJ
cblr-3003	594	24	cases	case	NOUN
cblr-3003	594	25	and	and	CCONJ
cblr-3003	594	26	thus	thus	ADV
cblr-3003	594	27	raise	raise	VERB
cblr-3003	594	28	their	their	PRON
cblr-3003	594	29	interest	interest	NOUN
cblr-3003	594	30	rates	rate	NOUN
cblr-3003	594	31	accordingly	accordingly	ADV
cblr-3003	594	32	.	.	PUNCT
cblr-3003	595	1	see	see	VERB
cblr-3003	595	2	,	,	PUNCT
cblr-3003	595	3	e.g.	e.g.	ADV
cblr-3003	595	4	,	,	PUNCT
cblr-3003	595	5	adler	adler	PROPN
cblr-3003	595	6	&	&	CCONJ
cblr-3003	595	7	ayres	ayres	PROPN
cblr-3003	595	8	,	,	PUNCT
cblr-3003	595	9	supra	supra	PROPN
cblr-3003	595	10	note	note	PROPN
cblr-3003	595	11	88	88	NUM
cblr-3003	595	12	,	,	PUNCT
cblr-3003	595	13	at	at	ADP
cblr-3003	595	14	88	88	NUM
cblr-3003	595	15	-	-	SYM
cblr-3003	595	16	89	89	NUM
cblr-3003	595	17	;	;	PUNCT
cblr-3003	595	18	michael	michael	PROPN
cblr-3003	595	19	c.	c.	PROPN
cblr-3003	595	20	jensen	jensen	PROPN
cblr-3003	595	21	,	,	PUNCT
cblr-3003	595	22	corporate	corporate	ADJ
cblr-3003	595	23	control	control	NOUN
cblr-3003	595	24	and	and	CCONJ
cblr-3003	595	25	the	the	DET
cblr-3003	595	26	politics	politic	NOUN
cblr-3003	595	27	of	of	ADP
cblr-3003	595	28	finance	finance	NOUN
cblr-3003	595	29	,	,	PUNCT
cblr-3003	595	30	4	4	NUM
cblr-3003	595	31	-	-	SYM
cblr-3003	595	32	2	2	NUM
cblr-3003	595	33	j.	j.	PROPN
cblr-3003	595	34	appl	appl	PROPN
cblr-3003	595	35	.	.	PROPN
cblr-3003	595	36	corp	corp	PROPN
cblr-3003	595	37	.	.	PROPN
cblr-3003	595	38	fin	fin	PROPN
cblr-3003	595	39	.	.	PUNCT
cblr-3003	596	1	13	13	NUM
cblr-3003	596	2	,	,	PUNCT
cblr-3003	596	3	30	30	NUM
cblr-3003	596	4	-	-	SYM
cblr-3003	596	5	31	31	NUM
cblr-3003	596	6	(	(	PUNCT
cblr-3003	596	7	1991	1991	NUM
cblr-3003	596	8	)	)	PUNCT
cblr-3003	596	9	.	.	PUNCT
cblr-3003	597	1	141	141	NUM
cblr-3003	597	2	jensen	jensen	PROPN
cblr-3003	597	3	,	,	PUNCT
cblr-3003	597	4	supra	supra	PROPN
cblr-3003	597	5	note	note	NOUN
cblr-3003	597	6	141	141	NUM
cblr-3003	597	7	,	,	PUNCT
cblr-3003	597	8	at	at	ADP
cblr-3003	597	9	30	30	NUM
cblr-3003	597	10	.	.	PUNCT
cblr-3003	598	1	143	143	NUM
cblr-3003	598	2	baird	baird	PROPN
cblr-3003	598	3	&	&	CCONJ
cblr-3003	598	4	jackson	jackson	PROPN
cblr-3003	598	5	,	,	PUNCT
cblr-3003	598	6	supra	supra	PROPN
cblr-3003	598	7	note	note	PROPN
cblr-3003	598	8	57	57	NUM
cblr-3003	598	9	,	,	PUNCT
cblr-3003	598	10	at	at	ADP
cblr-3003	598	11	759	759	NUM
cblr-3003	598	12	.	.	PUNCT
cblr-3003	599	1	no	no	INTJ
cblr-3003	599	2	.	.	PUNCT
cblr-3003	600	1	2:403	2:403	NUM
cblr-3003	600	2	]	]	X
cblr-3003	600	3	valuation	valuation	NOUN
cblr-3003	600	4	uncertainty	uncertainty	PROPN
cblr-3003	600	5	columbia	columbia	PROPN
cblr-3003	600	6	business	business	PROPN
cblr-3003	600	7	law	law	PROPN
cblr-3003	600	8	review	review	NOUN
cblr-3003	600	9	and	and	CCONJ
cblr-3003	600	10	litigation	litigation	NOUN
cblr-3003	600	11	.	.	PUNCT
cblr-3003	601	1	the	the	DET
cblr-3003	601	2	next	next	ADJ
cblr-3003	601	3	part	part	NOUN
cblr-3003	601	4	explores	explore	VERB
cblr-3003	601	5	whether	whether	SCONJ
cblr-3003	601	6	any	any	DET
cblr-3003	601	7	feasible	feasible	ADJ
cblr-3003	601	8	methods	method	NOUN
cblr-3003	601	9	of	of	ADP
cblr-3003	601	10	reducing	reduce	VERB
cblr-3003	601	11	valuation	valuation	NOUN
cblr-3003	601	12	uncertainty	uncertainty	NOUN
cblr-3003	601	13	exist	exist	VERB
cblr-3003	601	14	.	.	PUNCT
cblr-3003	602	1	v.	v.	ADP
cblr-3003	602	2	resolving	resolve	VERB
cblr-3003	602	3	valuation	valuation	NOUN
cblr-3003	602	4	uncertainty	uncertainty	NOUN
cblr-3003	602	5	a.	a.	NOUN
cblr-3003	602	6	actual	actual	ADJ
cblr-3003	602	7	uncertainty	uncertainty	NOUN
cblr-3003	602	8	the	the	DET
cblr-3003	602	9	parties	party	NOUN
cblr-3003	602	10	to	to	ADP
cblr-3003	602	11	a	a	DET
cblr-3003	602	12	reorganization	reorganization	NOUN
cblr-3003	602	13	process	process	NOUN
cblr-3003	602	14	could	could	AUX
cblr-3003	602	15	potentially	potentially	ADV
cblr-3003	602	16	resolve	resolve	VERB
cblr-3003	602	17	their	their	PRON
cblr-3003	602	18	disputes	dispute	NOUN
cblr-3003	602	19	over	over	ADP
cblr-3003	602	20	a	a	DET
cblr-3003	602	21	debtor	debtor	NOUN
cblr-3003	602	22	's	's	PART
cblr-3003	602	23	value	value	NOUN
cblr-3003	602	24	-	-	PUNCT
cblr-3003	602	25	without	without	ADP
cblr-3003	602	26	resorting	resort	VERB
cblr-3003	602	27	to	to	ADP
cblr-3003	602	28	litigation	litigation	NOUN
cblr-3003	602	29	or	or	CCONJ
cblr-3003	602	30	questionable	questionable	ADJ
cblr-3003	602	31	settlements	settlement	NOUN
cblr-3003	602	32	-	-	PUNCT
cblr-3003	602	33	through	through	ADP
cblr-3003	602	34	either	either	PRON
cblr-3003	602	35	of	of	ADP
cblr-3003	602	36	two	two	NUM
cblr-3003	602	37	general	general	ADJ
cblr-3003	602	38	approaches	approach	NOUN
cblr-3003	602	39	.	.	PUNCT
cblr-3003	603	1	one	one	NUM
cblr-3003	603	2	approach	approach	NOUN
cblr-3003	603	3	(	(	PUNCT
cblr-3003	603	4	the	the	DET
cblr-3003	603	5	"	"	PUNCT
cblr-3003	603	6	purchase	purchase	NOUN
cblr-3003	603	7	approach	approach	NOUN
cblr-3003	603	8	"	"	PUNCT
cblr-3003	603	9	)	)	PUNCT
cblr-3003	603	10	would	would	AUX
cblr-3003	603	11	require	require	VERB
cblr-3003	603	12	the	the	DET
cblr-3003	603	13	party	party	NOUN
cblr-3003	603	14	or	or	CCONJ
cblr-3003	603	15	parties	party	NOUN
cblr-3003	603	16	arguing	argue	VERB
cblr-3003	603	17	for	for	ADP
cblr-3003	603	18	a	a	DET
cblr-3003	603	19	higher	high	ADJ
cblr-3003	603	20	valuation	valuation	NOUN
cblr-3003	603	21	(	(	PUNCT
cblr-3003	603	22	i.e.	i.e.	X
cblr-3003	603	23	,	,	PUNCT
cblr-3003	603	24	the	the	DET
cblr-3003	603	25	junior	junior	ADJ
cblr-3003	603	26	claimants	claimant	NOUN
cblr-3003	603	27	)	)	PUNCT
cblr-3003	603	28	to	to	PART
cblr-3003	603	29	buy	buy	VERB
cblr-3003	603	30	out	out	ADP
cblr-3003	603	31	the	the	DET
cblr-3003	603	32	claims	claim	NOUN
cblr-3003	603	33	of	of	ADP
cblr-3003	603	34	the	the	DET
cblr-3003	603	35	parties	party	NOUN
cblr-3003	603	36	arguing	argue	VERB
cblr-3003	603	37	for	for	ADP
cblr-3003	603	38	a	a	DET
cblr-3003	603	39	lower	low	ADJ
cblr-3003	603	40	valuation	valuation	NOUN
cblr-3003	603	41	(	(	PUNCT
cblr-3003	603	42	i.e.	i.e.	X
cblr-3003	603	43	,	,	PUNCT
cblr-3003	603	44	the	the	DET
cblr-3003	603	45	senior	senior	ADJ
cblr-3003	603	46	claimants	claimant	NOUN
cblr-3003	603	47	)	)	PUNCT
cblr-3003	603	48	at	at	ADP
cblr-3003	603	49	that	that	DET
cblr-3003	603	50	lower	low	ADJ
cblr-3003	603	51	valuation	valuation	NOUN
cblr-3003	603	52	.	.	PUNCT
cblr-3003	603	53	'	'	PUNCT
cblr-3003	603	54	"	"	PUNCT
cblr-3003	603	55	alternatively	alternatively	ADV
cblr-3003	603	56	,	,	PUNCT
cblr-3003	603	57	under	under	ADP
cblr-3003	603	58	the	the	DET
cblr-3003	603	59	"	"	PUNCT
cblr-3003	603	60	options	option	NOUN
cblr-3003	603	61	approach	approach	NOUN
cblr-3003	603	62	,	,	PUNCT
cblr-3003	603	63	"	"	PUNCT
cblr-3003	603	64	the	the	DET
cblr-3003	603	65	parties	party	NOUN
cblr-3003	603	66	could	could	AUX
cblr-3003	603	67	agree	agree	VERB
cblr-3003	603	68	to	to	PART
cblr-3003	603	69	postpone	postpone	VERB
cblr-3003	603	70	,	,	PUNCT
cblr-3003	603	71	through	through	ADP
cblr-3003	603	72	the	the	DET
cblr-3003	603	73	use	use	NOUN
cblr-3003	603	74	of	of	ADP
cblr-3003	603	75	securities	security	NOUN
cblr-3003	603	76	with	with	ADP
cblr-3003	603	77	option	option	NOUN
cblr-3003	603	78	features	feature	NOUN
cblr-3003	603	79	,	,	PUNCT
cblr-3003	603	80	a	a	DET
cblr-3003	603	81	final	final	ADJ
cblr-3003	603	82	value	value	NOUN
cblr-3003	603	83	allocation	allocation	NOUN
cblr-3003	603	84	decision	decision	NOUN
cblr-3003	603	85	until	until	SCONJ
cblr-3003	603	86	the	the	DET
cblr-3003	603	87	uncertainty	uncertainty	NOUN
cblr-3003	603	88	regarding	regard	VERB
cblr-3003	603	89	the	the	DET
cblr-3003	603	90	debtor	debtor	NOUN
cblr-3003	603	91	's	's	PART
cblr-3003	603	92	actual	actual	ADJ
cblr-3003	603	93	value	value	NOUN
cblr-3003	603	94	had	have	AUX
cblr-3003	603	95	diminished	diminish	VERB
cblr-3003	603	96	.	.	PUNCT
cblr-3003	604	1	45	45	NUM
cblr-3003	604	2	1	1	NUM
cblr-3003	604	3	.	.	PUNCT
cblr-3003	605	1	the	the	DET
cblr-3003	605	2	"	"	PUNCT
cblr-3003	605	3	purchase	purchase	NOUN
cblr-3003	605	4	approach	approach	NOUN
cblr-3003	605	5	"	"	PUNCT
cblr-3003	605	6	the	the	DET
cblr-3003	605	7	rationale	rationale	NOUN
cblr-3003	605	8	for	for	ADP
cblr-3003	605	9	asking	ask	VERB
cblr-3003	605	10	junior	junior	ADJ
cblr-3003	605	11	claimants	claimant	NOUN
cblr-3003	605	12	to	to	PART
cblr-3003	605	13	"	"	PUNCT
cblr-3003	605	14	purchase	purchase	VERB
cblr-3003	605	15	"	"	PUNCT
cblr-3003	605	16	the	the	DET
cblr-3003	605	17	debtor	debtor	NOUN
cblr-3003	605	18	(	(	PUNCT
cblr-3003	605	19	or	or	CCONJ
cblr-3003	605	20	claims	claim	VERB
cblr-3003	605	21	to	to	ADP
cblr-3003	605	22	the	the	DET
cblr-3003	605	23	debtor	debtor	NOUN
cblr-3003	605	24	)	)	PUNCT
cblr-3003	605	25	from	from	ADP
cblr-3003	605	26	senior	senior	ADJ
cblr-3003	605	27	claimants'16	claimants'16	NOUN
cblr-3003	605	28	is	be	AUX
cblr-3003	605	29	that	that	SCONJ
cblr-3003	605	30	the	the	DET
cblr-3003	605	31	danger	danger	NOUN
cblr-3003	605	32	of	of	ADP
cblr-3003	605	33	erring	err	VERB
cblr-3003	605	34	on	on	ADP
cblr-3003	605	35	the	the	DET
cblr-3003	605	36	side	side	NOUN
cblr-3003	605	37	of	of	ADP
cblr-3003	605	38	over	over	ADP
cblr-3003	605	39	-	-	PUNCT
cblr-3003	605	40	valuation	valuation	NOUN
cblr-3003	605	41	is	be	AUX
cblr-3003	605	42	much	much	ADV
cblr-3003	605	43	more	more	ADV
cblr-3003	605	44	significant	significant	ADJ
cblr-3003	605	45	than	than	ADP
cblr-3003	605	46	that	that	PRON
cblr-3003	605	47	of	of	ADP
cblr-3003	605	48	erring	err	VERB
cblr-3003	605	49	on	on	ADP
cblr-3003	605	50	the	the	DET
cblr-3003	605	51	side	side	NOUN
cblr-3003	605	52	of	of	ADP
cblr-3003	605	53	under	under	NOUN
cblr-3003	605	54	-	-	PUNCT
cblr-3003	605	55	valuation	valuation	NOUN
cblr-3003	605	56	.	.	PUNCT
cblr-3003	606	1	it	it	PRON
cblr-3003	606	2	is	be	AUX
cblr-3003	606	3	always	always	ADV
cblr-3003	606	4	open	open	ADJ
cblr-3003	606	5	to	to	ADP
cblr-3003	606	6	the	the	DET
cblr-3003	606	7	stockholders	stockholder	NOUN
cblr-3003	606	8	if	if	SCONJ
cblr-3003	606	9	they	they	PRON
cblr-3003	606	10	believe	believe	VERB
cblr-3003	606	11	that	that	SCONJ
cblr-3003	606	12	the	the	DET
cblr-3003	606	13	debtor	debtor	NOUN
cblr-3003	606	14	is	be	AUX
cblr-3003	606	15	undervalued	undervalue	VERB
cblr-3003	606	16	,	,	PUNCT
cblr-3003	606	17	to	to	PART
cblr-3003	606	18	come	come	VERB
cblr-3003	606	19	forward	forward	ADV
cblr-3003	606	20	with	with	ADP
cblr-3003	606	21	persons	person	NOUN
cblr-3003	606	22	whom	whom	PRON
cblr-3003	606	23	they	they	PRON
cblr-3003	606	24	can	can	AUX
cblr-3003	606	25	persuade	persuade	VERB
cblr-3003	606	26	of	of	ADP
cblr-3003	606	27	such	such	ADJ
cblr-3003	606	28	under	under	NOUN
cblr-3003	606	29	-	-	PUNCT
cblr-3003	606	30	valuation	valuation	NOUN
cblr-3003	606	31	to	to	PART
cblr-3003	606	32	produce	produce	VERB
cblr-3003	606	33	the	the	DET
cblr-3003	606	34	money	money	NOUN
cblr-3003	606	35	with	with	ADP
cblr-3003	606	36	which	which	PRON
cblr-3003	606	37	to	to	PART
cblr-3003	606	38	pay	pay	VERB
cblr-3003	606	39	off	off	ADP
cblr-3003	606	40	all	all	DET
cblr-3003	606	41	the	the	DET
cblr-3003	606	42	senior	senior	ADJ
cblr-3003	606	43	security	security	NOUN
cblr-3003	606	44	holders	holder	NOUN
cblr-3003	606	45	who	who	PRON
cblr-3003	606	46	otherwise	otherwise	ADV
cblr-3003	606	47	would	would	AUX
cblr-3003	606	48	be	be	AUX
cblr-3003	606	49	given	give	VERB
cblr-3003	606	50	the	the	DET
cblr-3003	606	51	undervalued	undervalue	VERB
cblr-3003	606	52	enterprise	enterprise	NOUN
cblr-3003	606	53	.	.	PUNCT
cblr-3003	607	1	on	on	ADP
cblr-3003	607	2	the	the	DET
cblr-3003	607	3	other	other	ADJ
cblr-3003	607	4	hand	hand	NOUN
cblr-3003	607	5	,	,	PUNCT
cblr-3003	607	6	if	if	SCONJ
cblr-3003	607	7	the	the	DET
cblr-3003	607	8	enterprise	enterprise	NOUN
cblr-3003	607	9	is	be	AUX
cblr-3003	607	10	over	over	ADV
cblr-3003	607	11	-	-	PUNCT
cblr-3003	607	12	valued	value	VERB
cblr-3003	607	13	,	,	PUNCT
cblr-3003	607	14	nobody	nobody	PRON
cblr-3003	607	15	will	will	AUX
cblr-3003	607	16	make	make	VERB
cblr-3003	607	17	the	the	DET
cblr-3003	607	18	14	14	NUM
cblr-3003	607	19	see	see	NOUN
cblr-3003	607	20	generally	generally	ADV
cblr-3003	607	21	bebchuk	bebchuk	NOUN
cblr-3003	607	22	,	,	PUNCT
cblr-3003	607	23	supra	supra	PROPN
cblr-3003	607	24	note	note	PROPN
cblr-3003	607	25	135	135	NUM
cblr-3003	607	26	;	;	PUNCT
cblr-3003	607	27	adler	adler	PROPN
cblr-3003	607	28	&	&	CCONJ
cblr-3003	607	29	ayres	ayres	PROPN
cblr-3003	607	30	,	,	PUNCT
cblr-3003	607	31	supra	supra	PROPN
cblr-3003	607	32	note	note	NOUN
cblr-3003	607	33	88	88	NUM
cblr-3003	607	34	.	.	PUNCT
cblr-3003	608	1	145	145	NUM
cblr-3003	608	2	see	see	VERB
cblr-3003	608	3	generally	generally	ADV
cblr-3003	608	4	baird	baird	PROPN
cblr-3003	608	5	&	&	CCONJ
cblr-3003	608	6	bernstein	bernstein	PROPN
cblr-3003	608	7	,	,	PUNCT
cblr-3003	608	8	supra	supra	PROPN
cblr-3003	608	9	note	note	PROPN
cblr-3003	608	10	52	52	NUM
cblr-3003	608	11	,	,	PUNCT
cblr-3003	608	12	at	at	ADP
cblr-3003	608	13	43	43	NUM
cblr-3003	608	14	-	-	SYM
cblr-3003	608	15	49	49	NUM
cblr-3003	608	16	.	.	PUNCT
cblr-3003	609	1	14	14	NUM
cblr-3003	609	2	see	see	VERB
cblr-3003	609	3	supra	supra	PROPN
cblr-3003	609	4	note	note	PROPN
cblr-3003	609	5	59	59	NUM
cblr-3003	609	6	and	and	CCONJ
cblr-3003	609	7	accompanying	accompany	VERB
cblr-3003	609	8	text	text	NOUN
cblr-3003	609	9	.	.	PUNCT
cblr-3003	610	1	[	[	X
cblr-3003	610	2	vol	vol	NOUN
cblr-3003	610	3	.	.	PUNCT
cblr-3003	610	4	2005	2005	NUM
cblr-3003	610	5	senior	senior	ADJ
cblr-3003	610	6	security	security	NOUN
cblr-3003	610	7	holders	holder	NOUN
cblr-3003	610	8	whole	whole	ADJ
cblr-3003	610	9	when	when	SCONJ
cblr-3003	610	10	the	the	DET
cblr-3003	610	11	overvaluation	overvaluation	NOUN
cblr-3003	610	12	is	be	AUX
cblr-3003	610	13	"	"	PUNCT
cblr-3003	610	14	discovered"-which	discovered"-which	NOUN
cblr-3003	610	15	is	be	AUX
cblr-3003	610	16	inevitably	inevitably	ADV
cblr-3003	610	17	after	after	ADP
cblr-3003	610	18	consummation	consummation	NOUN
cblr-3003	610	19	of	of	ADP
cblr-3003	610	20	the	the	DET
cblr-3003	610	21	reorganization	reorganization	NOUN
cblr-3003	610	22	.	.	PUNCT
cblr-3003	611	1	they	they	PRON
cblr-3003	611	2	have	have	VERB
cblr-3003	611	3	no	no	DET
cblr-3003	611	4	alternative	alternative	ADJ
cblr-3003	611	5	source	source	NOUN
cblr-3003	611	6	of	of	ADP
cblr-3003	611	7	compensating	compensate	VERB
cblr-3003	611	8	for	for	ADP
cblr-3003	611	9	erroneous	erroneous	ADJ
cblr-3003	611	10	approximation	approximation	NOUN
cblr-3003	611	11	in	in	ADP
cblr-3003	611	12	the	the	DET
cblr-3003	611	13	valuation	valuation	NOUN
cblr-3003	611	14	process	process	NOUN
cblr-3003	611	15	.	.	PUNCT
cblr-3003	612	1	"	"	PUNCT
cblr-3003	612	2	'	'	PUNCT
cblr-3003	612	3	the	the	DET
cblr-3003	612	4	exide	exide	PROPN
cblr-3003	612	5	case	case	NOUN
cblr-3003	612	6	elegantly	elegantly	ADV
cblr-3003	612	7	illustrates	illustrate	VERB
cblr-3003	612	8	this	this	DET
cblr-3003	612	9	point	point	NOUN
cblr-3003	612	10	.	.	PUNCT
cblr-3003	613	1	once	once	ADV
cblr-3003	613	2	a	a	DET
cblr-3003	613	3	plan	plan	NOUN
cblr-3003	613	4	was	be	AUX
cblr-3003	613	5	confirmed	confirm	VERB
cblr-3003	613	6	,	,	PUNCT
cblr-3003	613	7	exide	exide	PROPN
cblr-3003	613	8	's	's	PART
cblr-3003	613	9	senior	senior	ADJ
cblr-3003	613	10	creditors	creditor	NOUN
cblr-3003	613	11	lost	lose	VERB
cblr-3003	613	12	the	the	DET
cblr-3003	613	13	ability	ability	NOUN
cblr-3003	613	14	to	to	PART
cblr-3003	613	15	demand	demand	VERB
cblr-3003	613	16	additional	additional	ADJ
cblr-3003	613	17	compensation	compensation	NOUN
cblr-3003	613	18	.	.	PUNCT
cblr-3003	614	1	although	although	SCONJ
cblr-3003	614	2	this	this	DET
cblr-3003	614	3	approach	approach	NOUN
cblr-3003	614	4	would	would	AUX
cblr-3003	614	5	not	not	PART
cblr-3003	614	6	technically	technically	ADV
cblr-3003	614	7	solve	solve	VERB
cblr-3003	614	8	the	the	DET
cblr-3003	614	9	problem	problem	NOUN
cblr-3003	614	10	of	of	ADP
cblr-3003	614	11	actual	actual	ADJ
cblr-3003	614	12	valuation	valuation	NOUN
cblr-3003	614	13	uncertainty	uncertainty	NOUN
cblr-3003	614	14	,	,	PUNCT
cblr-3003	614	15	it	it	PRON
cblr-3003	614	16	would	would	AUX
cblr-3003	614	17	arguably	arguably	ADV
cblr-3003	614	18	distribute	distribute	VERB
cblr-3003	614	19	the	the	DET
cblr-3003	614	20	risks	risk	NOUN
cblr-3003	614	21	posed	pose	VERB
cblr-3003	614	22	by	by	ADP
cblr-3003	614	23	actual	actual	ADJ
cblr-3003	614	24	uncertainty	uncertainty	NOUN
cblr-3003	614	25	more	more	ADV
cblr-3003	614	26	fairly	fairly	ADV
cblr-3003	614	27	when	when	SCONJ
cblr-3003	614	28	the	the	DET
cblr-3003	614	29	parties	party	NOUN
cblr-3003	614	30	have	have	VERB
cblr-3003	614	31	a	a	DET
cblr-3003	614	32	legitimate	legitimate	ADJ
cblr-3003	614	33	valuation	valuation	NOUN
cblr-3003	614	34	dispute	dispute	NOUN
cblr-3003	614	35	.	.	PUNCT
cblr-3003	615	1	this	this	DET
cblr-3003	615	2	approach	approach	NOUN
cblr-3003	615	3	would	would	AUX
cblr-3003	615	4	also	also	ADV
cblr-3003	615	5	alleviate	alleviate	VERB
cblr-3003	615	6	the	the	DET
cblr-3003	615	7	strategic	strategic	ADJ
cblr-3003	615	8	behavior	behavior	NOUN
cblr-3003	615	9	problem	problem	NOUN
cblr-3003	615	10	.	.	PUNCT
cblr-3003	616	1	senior	senior	ADJ
cblr-3003	616	2	claimants	claimant	NOUN
cblr-3003	616	3	will	will	AUX
cblr-3003	616	4	have	have	VERB
cblr-3003	616	5	little	little	ADJ
cblr-3003	616	6	incentive	incentive	NOUN
cblr-3003	616	7	to	to	PART
cblr-3003	616	8	undervalue	undervalue	VERB
cblr-3003	616	9	the	the	DET
cblr-3003	616	10	company	company	NOUN
cblr-3003	616	11	relative	relative	ADJ
cblr-3003	616	12	to	to	ADP
cblr-3003	616	13	their	their	PRON
cblr-3003	616	14	own	own	ADJ
cblr-3003	616	15	beliefs	belief	NOUN
cblr-3003	616	16	since	since	SCONJ
cblr-3003	616	17	junior	junior	ADJ
cblr-3003	616	18	claimants	claimant	NOUN
cblr-3003	616	19	can	can	AUX
cblr-3003	616	20	call	call	VERB
cblr-3003	616	21	their	their	PRON
cblr-3003	616	22	proverbial	proverbial	ADJ
cblr-3003	616	23	bluff	bluff	NOUN
cblr-3003	616	24	.	.	PUNCT
cblr-3003	617	1	similarly	similarly	ADV
cblr-3003	617	2	,	,	PUNCT
cblr-3003	617	3	junior	junior	ADJ
cblr-3003	617	4	creditors	creditor	NOUN
cblr-3003	617	5	and	and	CCONJ
cblr-3003	617	6	equity	equity	NOUN
cblr-3003	617	7	holders	holder	NOUN
cblr-3003	617	8	will	will	AUX
cblr-3003	617	9	not	not	PART
cblr-3003	617	10	claim	claim	VERB
cblr-3003	617	11	that	that	SCONJ
cblr-3003	617	12	senior	senior	ADJ
cblr-3003	617	13	claimants	claimant	NOUN
cblr-3003	617	14	have	have	AUX
cblr-3003	617	15	undervalued	undervalue	VERB
cblr-3003	617	16	the	the	DET
cblr-3003	617	17	debtor	debtor	NOUN
cblr-3003	617	18	unless	unless	SCONJ
cblr-3003	617	19	they	they	PRON
cblr-3003	617	20	truly	truly	ADV
cblr-3003	617	21	believe	believe	VERB
cblr-3003	617	22	that	that	SCONJ
cblr-3003	617	23	additional	additional	ADJ
cblr-3003	617	24	value	value	NOUN
cblr-3003	617	25	exists	exist	VERB
cblr-3003	617	26	.	.	PUNCT
cblr-3003	618	1	thus	thus	ADV
cblr-3003	618	2	,	,	PUNCT
cblr-3003	618	3	if	if	SCONJ
cblr-3003	618	4	a	a	DET
cblr-3003	618	5	given	give	VERB
cblr-3003	618	6	class	class	NOUN
cblr-3003	618	7	of	of	ADP
cblr-3003	618	8	claimants	claimant	NOUN
cblr-3003	618	9	declines	decline	VERB
cblr-3003	618	10	to	to	PART
cblr-3003	618	11	buy	buy	VERB
cblr-3003	618	12	out	out	ADP
cblr-3003	618	13	the	the	DET
cblr-3003	618	14	claims	claim	NOUN
cblr-3003	618	15	of	of	ADP
cblr-3003	618	16	more	more	ADJ
cblr-3003	618	17	senior	senior	ADJ
cblr-3003	618	18	classes	class	NOUN
cblr-3003	618	19	,	,	PUNCT
cblr-3003	618	20	we	we	PRON
cblr-3003	618	21	can	can	AUX
cblr-3003	618	22	infer	infer	VERB
cblr-3003	618	23	that	that	SCONJ
cblr-3003	618	24	this	this	DET
cblr-3003	618	25	class	class	NOUN
cblr-3003	618	26	does	do	AUX
cblr-3003	618	27	not	not	PART
cblr-3003	618	28	truly	truly	ADV
cblr-3003	618	29	believe	believe	VERB
cblr-3003	618	30	that	that	SCONJ
cblr-3003	618	31	the	the	DET
cblr-3003	618	32	value	value	NOUN
cblr-3003	618	33	of	of	ADP
cblr-3003	618	34	the	the	DET
cblr-3003	618	35	debtor	debtor	NOUN
cblr-3003	618	36	is	be	AUX
cblr-3003	618	37	sufficiently	sufficiently	ADV
cblr-3003	618	38	high	high	ADJ
cblr-3003	618	39	to	to	PART
cblr-3003	618	40	provide	provide	VERB
cblr-3003	618	41	it	it	PRON
cblr-3003	618	42	with	with	ADP
cblr-3003	618	43	a	a	DET
cblr-3003	618	44	recovery	recovery	NOUN
cblr-3003	618	45	under	under	ADP
cblr-3003	618	46	the	the	DET
cblr-3003	618	47	absolute	absolute	ADJ
cblr-3003	618	48	priority	priority	NOUN
cblr-3003	618	49	rule	rule	NOUN
cblr-3003	618	50	.	.	PUNCT
cblr-3003	619	1	this	this	DET
cblr-3003	619	2	general	general	ADJ
cblr-3003	619	3	approach	approach	NOUN
cblr-3003	619	4	was	be	AUX
cblr-3003	619	5	tried	try	VERB
cblr-3003	619	6	in	in	ADP
cblr-3003	619	7	e	e	PROPN
cblr-3003	619	8	-	-	PROPN
cblr-3003	619	9	ii	ii	PROPN
cblr-3003	619	10	holdings	holding	NOUN
cblr-3003	619	11	'	'	PART
cblr-3003	619	12	1993	1993	NUM
cblr-3003	619	13	bankruptcy	bankruptcy	NOUN
cblr-3003	619	14	.	.	PUNCT
cblr-3003	620	1	'48	'48	NUM
cblr-3003	620	2	financier	financier	NOUN
cblr-3003	620	3	carl	carl	PROPN
cblr-3003	620	4	icahn	icahn	PROPN
cblr-3003	620	5	,	,	PUNCT
cblr-3003	620	6	who	who	PRON
cblr-3003	620	7	owned	own	VERB
cblr-3003	620	8	31.4	31.4	NUM
cblr-3003	620	9	%	%	NOUN
cblr-3003	620	10	of	of	ADP
cblr-3003	620	11	e	e	PROPN
cblr-3003	620	12	-	-	NOUN
cblr-3003	620	13	ii	ii	NOUN
cblr-3003	620	14	's	's	PART
cblr-3003	620	15	junior	junior	ADJ
cblr-3003	620	16	debt	debt	NOUN
cblr-3003	620	17	securities	security	NOUN
cblr-3003	620	18	,	,	PUNCT
cblr-3003	620	19	alleged	allege	VERB
cblr-3003	620	20	that	that	SCONJ
cblr-3003	620	21	the	the	DET
cblr-3003	620	22	debtor	debtor	NOUN
cblr-3003	620	23	's	's	PART
cblr-3003	620	24	proposed	propose	VERB
cblr-3003	620	25	plan	plan	NOUN
cblr-3003	620	26	undervalued	undervalue	VERB
cblr-3003	620	27	the	the	DET
cblr-3003	620	28	company	company	NOUN
cblr-3003	620	29	and	and	CCONJ
cblr-3003	620	30	thus	thus	ADV
cblr-3003	620	31	violated	violate	VERB
cblr-3003	620	32	the	the	DET
cblr-3003	620	33	absolute	absolute	ADJ
cblr-3003	620	34	priority	priority	NOUN
cblr-3003	620	35	rule	rule	NOUN
cblr-3003	620	36	by	by	ADP
cblr-3003	620	37	awarding	award	VERB
cblr-3003	620	38	too	too	ADV
cblr-3003	620	39	much	much	ADJ
cblr-3003	620	40	value	value	NOUN
cblr-3003	620	41	to	to	ADP
cblr-3003	620	42	147	147	NUM
cblr-3003	620	43	victor	victor	NOUN
cblr-3003	620	44	brudney	brudney	PROPN
cblr-3003	620	45	,	,	PUNCT
cblr-3003	620	46	the	the	DET
cblr-3003	620	47	bankruptcy	bankruptcy	PROPN
cblr-3003	620	48	commission	commission	PROPN
cblr-3003	620	49	's	's	PART
cblr-3003	620	50	proposed	propose	VERB
cblr-3003	620	51	"	"	PUNCT
cblr-3003	620	52	modifications	modification	NOUN
cblr-3003	620	53	"	"	PUNCT
cblr-3003	620	54	of	of	ADP
cblr-3003	620	55	the	the	DET
cblr-3003	620	56	absolute	absolute	ADJ
cblr-3003	620	57	priority	priority	NOUN
cblr-3003	620	58	rule	rule	NOUN
cblr-3003	620	59	,	,	PUNCT
cblr-3003	620	60	48	48	NUM
cblr-3003	620	61	am	am	NOUN
cblr-3003	620	62	.	.	PUNCT
cblr-3003	621	1	bankr	bankr	PROPN
cblr-3003	621	2	.	.	PUNCT
cblr-3003	622	1	l.j	l.j	PROPN
cblr-3003	622	2	.	.	PROPN
cblr-3003	622	3	305	305	NUM
cblr-3003	622	4	,	,	PUNCT
cblr-3003	622	5	320	320	NUM
cblr-3003	622	6	n.32	n.32	NOUN
cblr-3003	622	7	(	(	PUNCT
cblr-3003	622	8	1974	1974	NUM
cblr-3003	622	9	)	)	PUNCT
cblr-3003	622	10	(	(	PUNCT
cblr-3003	622	11	citing	cite	VERB
cblr-3003	622	12	walter	walter	PROPN
cblr-3003	622	13	j.	j.	PROPN
cblr-3003	622	14	blum	blum	PROPN
cblr-3003	622	15	,	,	PUNCT
cblr-3003	622	16	some	some	DET
cblr-3003	622	17	marginal	marginal	ADJ
cblr-3003	622	18	notes	note	NOUN
cblr-3003	622	19	on	on	ADP
cblr-3003	622	20	tmt	tmt	PROPN
cblr-3003	622	21	trailer	trailer	NOUN
cblr-3003	622	22	ferry	ferry	NOUN
cblr-3003	622	23	reorganization	reorganization	NOUN
cblr-3003	622	24	:	:	PUNCT
cblr-3003	622	25	the	the	DET
cblr-3003	622	26	new	new	ADJ
cblr-3003	622	27	math	math	NOUN
cblr-3003	622	28	,	,	PUNCT
cblr-3003	622	29	1968	1968	NUM
cblr-3003	622	30	sup	sup	NOUN
cblr-3003	622	31	.	.	PUNCT
cblr-3003	623	1	ct	ct	PROPN
cblr-3003	623	2	.	.	PUNCT
cblr-3003	624	1	econ	econ	PROPN
cblr-3003	624	2	.	.	PUNCT
cblr-3003	625	1	rev	rev	PROPN
cblr-3003	625	2	.	.	PROPN
cblr-3003	625	3	77	77	NUM
cblr-3003	625	4	,	,	PUNCT
cblr-3003	625	5	84	84	NUM
cblr-3003	625	6	-	-	SYM
cblr-3003	625	7	87	87	NUM
cblr-3003	625	8	(	(	PUNCT
cblr-3003	625	9	1968))(emphasis	1968))(emphasis	NUM
cblr-3003	625	10	in	in	ADP
cblr-3003	625	11	original	original	ADJ
cblr-3003	625	12	)	)	PUNCT
cblr-3003	625	13	.	.	PUNCT
cblr-3003	626	1	1	1	NUM
cblr-3003	626	2	see	see	VERB
cblr-3003	626	3	generally	generally	ADV
cblr-3003	626	4	nikki	nikki	PROPN
cblr-3003	626	5	tait	tait	PROPN
cblr-3003	626	6	,	,	PUNCT
cblr-3003	626	7	court	court	NOUN
cblr-3003	626	8	gives	give	VERB
cblr-3003	626	9	approval	approval	NOUN
cblr-3003	626	10	to	to	ADP
cblr-3003	626	11	e	e	PROPN
cblr-3003	626	12	-	-	NOUN
cblr-3003	626	13	ii	ii	ADJ
cblr-3003	626	14	reorganisation	reorganisation	NOUN
cblr-3003	626	15	plan	plan	NOUN
cblr-3003	626	16	,	,	PUNCT
cblr-3003	626	17	fin	fin	NOUN
cblr-3003	626	18	.	.	PUNCT
cblr-3003	627	1	times	times	PROPN
cblr-3003	627	2	(	(	PUNCT
cblr-3003	627	3	london	london	PROPN
cblr-3003	627	4	)	)	PUNCT
cblr-3003	627	5	,	,	PUNCT
cblr-3003	627	6	may	may	AUX
cblr-3003	627	7	26	26	NUM
cblr-3003	627	8	,	,	PUNCT
cblr-3003	627	9	1993	1993	NUM
cblr-3003	627	10	,	,	PUNCT
cblr-3003	627	11	at	at	ADP
cblr-3003	627	12	25	25	NUM
cblr-3003	627	13	;	;	PUNCT
cblr-3003	627	14	stephanie	stephanie	PROPN
cblr-3003	627	15	strom	strom	PROPN
cblr-3003	627	16	,	,	PUNCT
cblr-3003	627	17	e	e	X
cblr-3003	627	18	-	-	NOUN
cblr-3003	627	19	i	i	PRON
cblr-3003	627	20	holdings	holding	NOUN
cblr-3003	627	21	wins	win	VERB
cblr-3003	627	22	fight	fight	NOUN
cblr-3003	627	23	for	for	ADP
cblr-3003	627	24	reorganization	reorganization	NOUN
cblr-3003	627	25	plan	plan	NOUN
cblr-3003	627	26	,	,	PUNCT
cblr-3003	627	27	n.y	n.y	PROPN
cblr-3003	627	28	.	.	PROPN
cblr-3003	627	29	times	times	PROPN
cblr-3003	627	30	,	,	PUNCT
cblr-3003	627	31	may	may	AUX
cblr-3003	627	32	26	26	NUM
cblr-3003	627	33	,	,	PUNCT
cblr-3003	627	34	1993	1993	NUM
cblr-3003	627	35	,	,	PUNCT
cblr-3003	627	36	at	at	ADP
cblr-3003	627	37	d3	d3	PROPN
cblr-3003	627	38	;	;	PUNCT
cblr-3003	627	39	icahn	icahn	PROPN
cblr-3003	627	40	,	,	PUNCT
cblr-3003	627	41	ametek	ametek	PROPN
cblr-3003	627	42	bid	bid	VERB
cblr-3003	627	43	for	for	ADP
cblr-3003	627	44	culligan	culligan	NOUN
cblr-3003	627	45	,	,	PUNCT
cblr-3003	627	46	chi	chi	PROPN
cblr-3003	627	47	.	.	PUNCT
cblr-3003	628	1	trib	trib	PROPN
cblr-3003	628	2	.	.	PROPN
cblr-3003	628	3	,	,	PUNCT
cblr-3003	628	4	may	may	AUX
cblr-3003	628	5	25	25	NUM
cblr-3003	628	6	,	,	PUNCT
cblr-3003	628	7	1993	1993	NUM
cblr-3003	628	8	,	,	PUNCT
cblr-3003	628	9	at	at	ADP
cblr-3003	628	10	b3	b3	PROPN
cblr-3003	628	11	;	;	PUNCT
cblr-3003	628	12	stephanie	stephanie	PROPN
cblr-3003	628	13	strom	strom	PROPN
cblr-3003	628	14	,	,	PUNCT
cblr-3003	628	15	ametek	ametek	PROPN
cblr-3003	628	16	and	and	CCONJ
cblr-3003	628	17	icahn	icahn	PROPN
cblr-3003	628	18	join	join	VERB
cblr-3003	628	19	in	in	ADP
cblr-3003	628	20	bid	bid	NOUN
cblr-3003	628	21	to	to	PART
cblr-3003	628	22	control	control	VERB
cblr-3003	628	23	e	e	PROPN
cblr-3003	628	24	-	-	NOUN
cblr-3003	628	25	ii	ii	ADJ
cblr-3003	628	26	,	,	PUNCT
cblr-3003	628	27	n.y	n.y	PROPN
cblr-3003	628	28	.	.	PROPN
cblr-3003	628	29	times	times	PROPN
cblr-3003	628	30	,	,	PUNCT
cblr-3003	628	31	may	may	AUX
cblr-3003	628	32	25	25	NUM
cblr-3003	628	33	,	,	PUNCT
cblr-3003	628	34	1993	1993	NUM
cblr-3003	628	35	,	,	PUNCT
cblr-3003	628	36	at	at	ADP
cblr-3003	628	37	d5	d5	NOUN
cblr-3003	628	38	;	;	PUNCT
cblr-3003	628	39	press	press	NOUN
cblr-3003	628	40	release	release	NOUN
cblr-3003	628	41	,	,	PUNCT
cblr-3003	628	42	icahn	icahn	PROPN
cblr-3003	628	43	holding	holding	PROPN
cblr-3003	628	44	corp	corp	PROPN
cblr-3003	628	45	.	.	PROPN
cblr-3003	628	46	,	,	PUNCT
cblr-3003	628	47	icahn	icahn	PROPN
cblr-3003	628	48	confirms	confirm	VERB
cblr-3003	628	49	bid	bid	VERB
cblr-3003	628	50	for	for	ADP
cblr-3003	628	51	operating	operate	VERB
cblr-3003	628	52	assets	asset	NOUN
cblr-3003	628	53	of	of	ADP
cblr-3003	628	54	e	e	PROPN
cblr-3003	628	55	-	-	PROPN
cblr-3003	628	56	ii	ii	PROPN
cblr-3003	628	57	holdings	holding	NOUN
cblr-3003	628	58	(	(	PUNCT
cblr-3003	628	59	may	may	PROPN
cblr-3003	628	60	24	24	NUM
cblr-3003	628	61	,	,	PUNCT
cblr-3003	628	62	1993	1993	NUM
cblr-3003	628	63	)	)	PUNCT
cblr-3003	628	64	.	.	PUNCT
cblr-3003	629	1	no	no	INTJ
cblr-3003	629	2	.	.	PUNCT
cblr-3003	630	1	2:4031	2:4031	NUM
cblr-3003	630	2	valuation	valuation	NOUN
cblr-3003	630	3	uncertainty	uncertainty	PROPN
cblr-3003	630	4	columbia	columbia	PROPN
cblr-3003	630	5	business	business	PROPN
cblr-3003	630	6	law	law	PROPN
cblr-3003	630	7	review	review	VERB
cblr-3003	630	8	senior	senior	ADJ
cblr-3003	630	9	claimants	claimant	NOUN
cblr-3003	630	10	.	.	PUNCT
cblr-3003	631	1	in	in	ADP
cblr-3003	631	2	support	support	NOUN
cblr-3003	631	3	of	of	ADP
cblr-3003	631	4	his	his	PRON
cblr-3003	631	5	allegations	allegation	NOUN
cblr-3003	631	6	,	,	PUNCT
cblr-3003	631	7	icahn	icahn	PROPN
cblr-3003	631	8	made	make	VERB
cblr-3003	631	9	a	a	DET
cblr-3003	631	10	series	series	NOUN
cblr-3003	631	11	of	of	ADP
cblr-3003	631	12	bids	bid	NOUN
cblr-3003	631	13	for	for	ADP
cblr-3003	631	14	the	the	DET
cblr-3003	631	15	company	company	NOUN
cblr-3003	631	16	.	.	PUNCT
cblr-3003	632	1	e	e	X
cblr-3003	632	2	-	-	NOUN
cblr-3003	632	3	ii	ii	PROPN
cblr-3003	632	4	rebuffed	rebuff	VERB
cblr-3003	632	5	each	each	DET
cblr-3003	632	6	bid	bid	NOUN
cblr-3003	632	7	,	,	PUNCT
cblr-3003	632	8	yet	yet	CCONJ
cblr-3003	632	9	repeatedly	repeatedly	ADV
cblr-3003	632	10	revised	revise	VERB
cblr-3003	632	11	its	its	PRON
cblr-3003	632	12	own	own	ADJ
cblr-3003	632	13	valuation	valuation	NOUN
cblr-3003	632	14	estimate	estimate	VERB
cblr-3003	632	15	upward	upward	ADV
cblr-3003	632	16	to	to	PART
cblr-3003	632	17	match	match	VERB
cblr-3003	632	18	icahn	icahn	PROPN
cblr-3003	632	19	's	's	PART
cblr-3003	632	20	bids	bid	NOUN
cblr-3003	632	21	.	.	PUNCT
cblr-3003	633	1	icahn	icahn	PROPN
cblr-3003	633	2	offered	offer	VERB
cblr-3003	633	3	a	a	DET
cblr-3003	633	4	final	final	ADJ
cblr-3003	633	5	bid	bid	NOUN
cblr-3003	633	6	at	at	ADP
cblr-3003	633	7	the	the	DET
cblr-3003	633	8	cramdown	cramdown	NOUN
cblr-3003	633	9	hearing	hearing	NOUN
cblr-3003	633	10	,	,	PUNCT
cblr-3003	633	11	but	but	CCONJ
cblr-3003	633	12	,	,	PUNCT
cblr-3003	633	13	after	after	ADP
cblr-3003	633	14	questioning	question	VERB
cblr-3003	633	15	icahn	icahn	PROPN
cblr-3003	633	16	's	's	PART
cblr-3003	633	17	ability	ability	NOUN
cblr-3003	633	18	to	to	PART
cblr-3003	633	19	effect	effect	VERB
cblr-3003	633	20	a	a	DET
cblr-3003	633	21	purchase	purchase	NOUN
cblr-3003	633	22	of	of	ADP
cblr-3003	633	23	the	the	DET
cblr-3003	633	24	company	company	NOUN
cblr-3003	633	25	and	and	CCONJ
cblr-3003	633	26	noting	note	VERB
cblr-3003	633	27	that	that	SCONJ
cblr-3003	633	28	a	a	DET
cblr-3003	633	29	cramdown	cramdown	NOUN
cblr-3003	633	30	hearing	hearing	NOUN
cblr-3003	633	31	was	be	AUX
cblr-3003	633	32	not	not	PART
cblr-3003	633	33	an	an	DET
cblr-3003	633	34	appropriate	appropriate	ADJ
cblr-3003	633	35	venue	venue	NOUN
cblr-3003	633	36	in	in	ADP
cblr-3003	633	37	which	which	PRON
cblr-3003	633	38	to	to	PART
cblr-3003	633	39	conduct	conduct	VERB
cblr-3003	633	40	an	an	DET
cblr-3003	633	41	auction	auction	NOUN
cblr-3003	633	42	,	,	PUNCT
cblr-3003	633	43	the	the	DET
cblr-3003	633	44	judge	judge	NOUN
cblr-3003	633	45	confirmed	confirm	VERB
cblr-3003	633	46	the	the	DET
cblr-3003	633	47	debtor	debtor	NOUN
cblr-3003	633	48	's	's	PART
cblr-3003	633	49	plan	plan	NOUN
cblr-3003	633	50	over	over	ADP
cblr-3003	633	51	icahn	icahn	PROPN
cblr-3003	633	52	's	's	PART
cblr-3003	633	53	objections	objection	NOUN
cblr-3003	633	54	.	.	PUNCT
cblr-3003	634	1	unlike	unlike	ADP
cblr-3003	634	2	in	in	ADP
cblr-3003	634	3	the	the	DET
cblr-3003	634	4	e	e	NOUN
cblr-3003	634	5	-	-	NOUN
cblr-3003	634	6	h	h	NOUN
cblr-3003	634	7	case	case	NOUN
cblr-3003	634	8	,	,	PUNCT
cblr-3003	634	9	the	the	DET
cblr-3003	634	10	junior	junior	ADJ
cblr-3003	634	11	claimants	claimant	NOUN
cblr-3003	634	12	in	in	ADP
cblr-3003	634	13	a	a	DET
cblr-3003	634	14	chapter	chapter	NOUN
cblr-3003	634	15	11	11	NUM
cblr-3003	634	16	proceeding	proceeding	NOUN
cblr-3003	634	17	may	may	AUX
cblr-3003	634	18	instead	instead	ADV
cblr-3003	634	19	be	be	AUX
cblr-3003	634	20	a	a	DET
cblr-3003	634	21	large	large	ADJ
cblr-3003	634	22	and	and	CCONJ
cblr-3003	634	23	dispersed	disperse	VERB
cblr-3003	634	24	group	group	NOUN
cblr-3003	634	25	in	in	ADP
cblr-3003	634	26	which	which	PRON
cblr-3003	634	27	individual	individual	ADJ
cblr-3003	634	28	claimants	claimant	NOUN
cblr-3003	634	29	lack	lack	VERB
cblr-3003	634	30	carl	carl	PROPN
cblr-3003	634	31	icahn	icahn	PROPN
cblr-3003	634	32	's	's	PART
cblr-3003	634	33	extensive	extensive	ADJ
cblr-3003	634	34	financial	financial	ADJ
cblr-3003	634	35	resources	resource	NOUN
cblr-3003	634	36	.	.	PUNCT
cblr-3003	635	1	the	the	DET
cblr-3003	635	2	collective	collective	ADJ
cblr-3003	635	3	action	action	NOUN
cblr-3003	635	4	problem	problem	NOUN
cblr-3003	635	5	posed	pose	VERB
cblr-3003	635	6	by	by	ADP
cblr-3003	635	7	requiring	require	VERB
cblr-3003	635	8	such	such	ADJ
cblr-3003	635	9	dispersed	disperse	VERB
cblr-3003	635	10	junior	junior	ADJ
cblr-3003	635	11	claimants	claimant	NOUN
cblr-3003	635	12	to	to	PART
cblr-3003	635	13	purchase	purchase	VERB
cblr-3003	635	14	the	the	DET
cblr-3003	635	15	debtor	debtor	NOUN
cblr-3003	635	16	from	from	ADP
cblr-3003	635	17	senior	senior	ADJ
cblr-3003	635	18	claimants	claimant	NOUN
cblr-3003	635	19	in	in	ADP
cblr-3003	635	20	order	order	NOUN
cblr-3003	635	21	to	to	PART
cblr-3003	635	22	prove	prove	VERB
cblr-3003	635	23	their	their	PRON
cblr-3003	635	24	undervaluation	undervaluation	NOUN
cblr-3003	635	25	claims	claim	NOUN
cblr-3003	635	26	credible	credible	ADJ
cblr-3003	635	27	was	be	AUX
cblr-3003	635	28	alluded	allude	VERB
cblr-3003	635	29	to	to	PART
cblr-3003	635	30	earlier.149	earlier.149	NOUN
cblr-3003	635	31	fortunately	fortunately	ADV
cblr-3003	635	32	,	,	PUNCT
cblr-3003	635	33	bankruptcy	bankruptcy	NOUN
cblr-3003	635	34	scholars	scholar	NOUN
cblr-3003	635	35	have	have	AUX
cblr-3003	635	36	suggested	suggest	VERB
cblr-3003	635	37	several	several	ADJ
cblr-3003	635	38	modified	modify	VERB
cblr-3003	635	39	methods	method	NOUN
cblr-3003	635	40	of	of	ADP
cblr-3003	635	41	resolving	resolve	VERB
cblr-3003	635	42	valuation	valuation	NOUN
cblr-3003	635	43	disputes	dispute	NOUN
cblr-3003	635	44	in	in	ADP
cblr-3003	635	45	this	this	DET
cblr-3003	635	46	manner	manner	NOUN
cblr-3003	635	47	.	.	PUNCT
cblr-3003	636	1	professor	professor	NOUN
cblr-3003	636	2	bebchuk	bebchuk	NOUN
cblr-3003	636	3	's	's	PART
cblr-3003	636	4	proposal5	proposal5	NOUN
cblr-3003	636	5	°	°	PRON
cblr-3003	636	6	would	would	AUX
cblr-3003	636	7	require	require	VERB
cblr-3003	636	8	a	a	DET
cblr-3003	636	9	junior	junior	ADJ
cblr-3003	636	10	claimant	claimant	NOUN
cblr-3003	636	11	who	who	PRON
cblr-3003	636	12	asserts	assert	VERB
cblr-3003	636	13	that	that	SCONJ
cblr-3003	636	14	the	the	DET
cblr-3003	636	15	debtor	debtor	NOUN
cblr-3003	636	16	has	have	AUX
cblr-3003	636	17	been	be	AUX
cblr-3003	636	18	undervalued	undervalue	VERB
cblr-3003	636	19	to	to	PART
cblr-3003	636	20	purchase	purchase	VERB
cblr-3003	636	21	(	(	PUNCT
cblr-3003	636	22	or	or	CCONJ
cblr-3003	636	23	pay	pay	VERB
cblr-3003	636	24	)	)	PUNCT
cblr-3003	636	25	his	his	PRON
cblr-3003	636	26	pro	pro	ADJ
cblr-3003	636	27	rata	rata	ADJ
cblr-3003	636	28	share	share	NOUN
cblr-3003	636	29	of	of	ADP
cblr-3003	636	30	all	all	DET
cblr-3003	636	31	senior	senior	ADJ
cblr-3003	636	32	claims	claim	NOUN
cblr-3003	636	33	at	at	ADP
cblr-3003	636	34	face	face	NOUN
cblr-3003	636	35	value	value	NOUN
cblr-3003	636	36	in	in	ADP
cblr-3003	636	37	order	order	NOUN
cblr-3003	636	38	to	to	PART
cblr-3003	636	39	obtain	obtain	VERB
cblr-3003	636	40	a	a	DET
cblr-3003	636	41	pro	pro	ADJ
cblr-3003	636	42	rata	rata	ADJ
cblr-3003	636	43	claim	claim	NOUN
cblr-3003	636	44	to	to	ADP
cblr-3003	636	45	the	the	DET
cblr-3003	636	46	total	total	ADJ
cblr-3003	636	47	value	value	NOUN
cblr-3003	636	48	of	of	ADP
cblr-3003	636	49	the	the	DET
cblr-3003	636	50	reorganized	reorganize	VERB
cblr-3003	636	51	entity	entity	NOUN
cblr-3003	636	52	.	.	PUNCT
cblr-3003	637	1	claimants	claimant	NOUN
cblr-3003	637	2	would	would	AUX
cblr-3003	637	3	have	have	VERB
cblr-3003	637	4	the	the	DET
cblr-3003	637	5	opportunity	opportunity	NOUN
cblr-3003	637	6	to	to	PART
cblr-3003	637	7	purchase	purchase	VERB
cblr-3003	637	8	senior	senior	ADJ
cblr-3003	637	9	claims	claim	NOUN
cblr-3003	637	10	in	in	ADP
cblr-3003	637	11	order	order	NOUN
cblr-3003	637	12	of	of	ADP
cblr-3003	637	13	increasing	increase	VERB
cblr-3003	637	14	priority	priority	NOUN
cblr-3003	637	15	,	,	PUNCT
cblr-3003	637	16	and	and	CCONJ
cblr-3003	637	17	such	such	ADJ
cblr-3003	637	18	purchases	purchase	NOUN
cblr-3003	637	19	would	would	AUX
cblr-3003	637	20	occur	occur	VERB
cblr-3003	637	21	as	as	ADV
cblr-3003	637	22	soon	soon	ADV
cblr-3003	637	23	as	as	ADP
cblr-3003	637	24	practicable	practicable	ADJ
cblr-3003	637	25	following	follow	VERB
cblr-3003	637	26	reorganization	reorganization	NOUN
cblr-3003	637	27	.	.	PUNCT
cblr-3003	638	1	thus	thus	ADV
cblr-3003	638	2	,	,	PUNCT
cblr-3003	638	3	if	if	SCONJ
cblr-3003	638	4	all	all	DET
cblr-3003	638	5	members	member	NOUN
cblr-3003	638	6	of	of	ADP
cblr-3003	638	7	the	the	DET
cblr-3003	638	8	most	most	ADV
cblr-3003	638	9	junior	junior	ADJ
cblr-3003	638	10	class	class	NOUN
cblr-3003	638	11	elected	elect	VERB
cblr-3003	638	12	to	to	PART
cblr-3003	638	13	purchase	purchase	VERB
cblr-3003	638	14	their	their	PRON
cblr-3003	638	15	pro	pro	ADJ
cblr-3003	638	16	rata	rata	ADJ
cblr-3003	638	17	portion	portion	NOUN
cblr-3003	638	18	of	of	ADP
cblr-3003	638	19	the	the	DET
cblr-3003	638	20	senior	senior	ADJ
cblr-3003	638	21	claims	claim	NOUN
cblr-3003	638	22	,	,	PUNCT
cblr-3003	638	23	then	then	ADV
cblr-3003	638	24	the	the	DET
cblr-3003	638	25	junior	junior	ADJ
cblr-3003	638	26	class	class	NOUN
cblr-3003	638	27	would	would	AUX
cblr-3003	638	28	own	own	VERB
cblr-3003	638	29	the	the	DET
cblr-3003	638	30	debtor	debtor	NOUN
cblr-3003	638	31	,	,	PUNCT
cblr-3003	638	32	and	and	CCONJ
cblr-3003	638	33	all	all	DET
cblr-3003	638	34	senior	senior	ADJ
cblr-3003	638	35	claimants	claimant	NOUN
cblr-3003	638	36	would	would	AUX
cblr-3003	638	37	be	be	AUX
cblr-3003	638	38	paid	pay	VERB
cblr-3003	638	39	the	the	DET
cblr-3003	638	40	full	full	ADJ
cblr-3003	638	41	value	value	NOUN
cblr-3003	638	42	of	of	ADP
cblr-3003	638	43	their	their	PRON
cblr-3003	638	44	claims	claim	NOUN
cblr-3003	638	45	.	.	PUNCT
cblr-3003	639	1	if	if	SCONJ
cblr-3003	639	2	a	a	DET
cblr-3003	639	3	junior	junior	ADJ
cblr-3003	639	4	claimant	claimant	NOUN
cblr-3003	639	5	was	be	AUX
cblr-3003	639	6	correct	correct	ADJ
cblr-3003	639	7	that	that	SCONJ
cblr-3003	639	8	the	the	DET
cblr-3003	639	9	debtor	debtor	NOUN
cblr-3003	639	10	had	have	AUX
cblr-3003	639	11	been	be	AUX
cblr-3003	639	12	undervalued	undervalue	VERB
cblr-3003	639	13	,	,	PUNCT
cblr-3003	639	14	the	the	DET
cblr-3003	639	15	value	value	NOUN
cblr-3003	639	16	of	of	ADP
cblr-3003	639	17	his	his	PRON
cblr-3003	639	18	pro	pro	ADJ
cblr-3003	639	19	rata	rata	ADJ
cblr-3003	639	20	claim	claim	NOUN
cblr-3003	639	21	would	would	AUX
cblr-3003	639	22	exceed	exceed	VERB
cblr-3003	639	23	the	the	DET
cblr-3003	639	24	amount	amount	NOUN
cblr-3003	639	25	that	that	PRON
cblr-3003	639	26	he	he	PRON
cblr-3003	639	27	paid	pay	VERB
cblr-3003	639	28	and	and	CCONJ
cblr-3003	639	29	he	he	PRON
cblr-3003	639	30	would	would	AUX
cblr-3003	639	31	enjoy	enjoy	VERB
cblr-3003	639	32	at	at	ADP
cblr-3003	639	33	least	least	ADJ
cblr-3003	639	34	a	a	DET
cblr-3003	639	35	partial	partial	ADJ
cblr-3003	639	36	recovery	recovery	NOUN
cblr-3003	639	37	of	of	ADP
cblr-3003	639	38	his	his	PRON
cblr-3003	639	39	initial	initial	ADJ
cblr-3003	639	40	investment	investment	NOUN
cblr-3003	639	41	in	in	ADP
cblr-3003	639	42	49	49	NUM
cblr-3003	639	43	see	see	NOUN
cblr-3003	639	44	supra	supra	PROPN
cblr-3003	639	45	note	note	PROPN
cblr-3003	639	46	59	59	NUM
cblr-3003	639	47	and	and	CCONJ
cblr-3003	639	48	accompanying	accompany	VERB
cblr-3003	639	49	text	text	NOUN
cblr-3003	639	50	.	.	PUNCT
cblr-3003	640	1	this	this	DET
cblr-3003	640	2	problem	problem	NOUN
cblr-3003	640	3	does	do	AUX
cblr-3003	640	4	not	not	PART
cblr-3003	640	5	exist	exist	VERB
cblr-3003	640	6	when	when	SCONJ
cblr-3003	640	7	claims	claim	NOUN
cblr-3003	640	8	are	be	AUX
cblr-3003	640	9	held	hold	VERB
cblr-3003	640	10	by	by	ADP
cblr-3003	640	11	a	a	DET
cblr-3003	640	12	relatively	relatively	ADV
cblr-3003	640	13	small	small	ADJ
cblr-3003	640	14	number	number	NOUN
cblr-3003	640	15	of	of	ADP
cblr-3003	640	16	parties	party	NOUN
cblr-3003	640	17	.	.	PUNCT
cblr-3003	641	1	...	...	PUNCT
cblr-3003	641	2	see	see	VERB
cblr-3003	641	3	generally	generally	ADV
cblr-3003	641	4	bebchuk	bebchuk	NOUN
cblr-3003	641	5	,	,	PUNCT
cblr-3003	641	6	supra	supra	PROPN
cblr-3003	641	7	note	note	NOUN
cblr-3003	641	8	135	135	NUM
cblr-3003	641	9	.	.	PUNCT
cblr-3003	642	1	professors	professor	NOUN
cblr-3003	642	2	adler	adler	PROPN
cblr-3003	642	3	and	and	CCONJ
cblr-3003	642	4	ayres	ayres	PROPN
cblr-3003	642	5	have	have	AUX
cblr-3003	642	6	also	also	ADV
cblr-3003	642	7	suggested	suggest	VERB
cblr-3003	642	8	a	a	DET
cblr-3003	642	9	mechanism	mechanism	NOUN
cblr-3003	642	10	which	which	PRON
cblr-3003	642	11	,	,	PUNCT
cblr-3003	642	12	although	although	SCONJ
cblr-3003	642	13	differing	differ	VERB
cblr-3003	642	14	in	in	ADP
cblr-3003	642	15	several	several	ADJ
cblr-3003	642	16	important	important	ADJ
cblr-3003	642	17	specifics	specific	NOUN
cblr-3003	642	18	,	,	PUNCT
cblr-3003	642	19	is	be	AUX
cblr-3003	642	20	similar	similar	ADJ
cblr-3003	642	21	in	in	ADP
cblr-3003	642	22	theory	theory	NOUN
cblr-3003	642	23	to	to	ADP
cblr-3003	642	24	the	the	DET
cblr-3003	642	25	bebchuk	bebchuk	NOUN
cblr-3003	642	26	proposal	proposal	NOUN
cblr-3003	642	27	.	.	PUNCT
cblr-3003	643	1	see	see	VERB
cblr-3003	643	2	generally	generally	ADV
cblr-3003	643	3	adler	adler	PROPN
cblr-3003	643	4	&	&	CCONJ
cblr-3003	643	5	ayres	ayres	PROPN
cblr-3003	643	6	,	,	PUNCT
cblr-3003	643	7	supra	supra	PROPN
cblr-3003	643	8	note	note	NOUN
cblr-3003	643	9	88	88	NUM
cblr-3003	643	10	.	.	PUNCT
cblr-3003	644	1	[	[	X
cblr-3003	644	2	vol	vol	NOUN
cblr-3003	644	3	.	.	PUNCT
cblr-3003	644	4	2005	2005	NUM
cblr-3003	644	5	valuation	valuation	NOUN
cblr-3003	644	6	uncertainty	uncertainty	NOUN
cblr-3003	644	7	the	the	DET
cblr-3003	644	8	debtor	debtor	NOUN
cblr-3003	644	9	.	.	PUNCT
cblr-3003	645	1	while	while	SCONJ
cblr-3003	645	2	this	this	DET
cblr-3003	645	3	mechanism	mechanism	NOUN
cblr-3003	645	4	would	would	AUX
cblr-3003	645	5	mitigate	mitigate	VERB
cblr-3003	645	6	the	the	DET
cblr-3003	645	7	collective	collective	ADJ
cblr-3003	645	8	action	action	NOUN
cblr-3003	645	9	problem	problem	NOUN
cblr-3003	645	10	,	,	PUNCT
cblr-3003	645	11	in	in	ADP
cblr-3003	645	12	an	an	DET
cblr-3003	645	13	attempt	attempt	NOUN
cblr-3003	645	14	to	to	PART
cblr-3003	645	15	make	make	VERB
cblr-3003	645	16	the	the	DET
cblr-3003	645	17	purchase	purchase	NOUN
cblr-3003	645	18	approach	approach	NOUN
cblr-3003	645	19	more	more	ADV
cblr-3003	645	20	practical	practical	ADJ
cblr-3003	645	21	,	,	PUNCT
cblr-3003	645	22	it	it	PRON
cblr-3003	645	23	would	would	AUX
cblr-3003	645	24	also	also	ADV
cblr-3003	645	25	deviate	deviate	VERB
cblr-3003	645	26	from	from	ADP
cblr-3003	645	27	the	the	DET
cblr-3003	645	28	ideal	ideal	ADJ
cblr-3003	645	29	purchase	purchase	NOUN
cblr-3003	645	30	described	describe	VERB
cblr-3003	645	31	above	above	ADV
cblr-3003	645	32	in	in	ADP
cblr-3003	645	33	that	that	DET
cblr-3003	645	34	senior	senior	ADJ
cblr-3003	645	35	claimants	claimant	NOUN
cblr-3003	645	36	would	would	AUX
cblr-3003	645	37	receive	receive	VERB
cblr-3003	645	38	the	the	DET
cblr-3003	645	39	face	face	NOUN
cblr-3003	645	40	value	value	NOUN
cblr-3003	645	41	of	of	ADP
cblr-3003	645	42	their	their	PRON
cblr-3003	645	43	claims	claim	NOUN
cblr-3003	645	44	even	even	ADV
cblr-3003	645	45	if	if	SCONJ
cblr-3003	645	46	they	they	PRON
cblr-3003	645	47	believed	believe	VERB
cblr-3003	645	48	that	that	SCONJ
cblr-3003	645	49	their	their	PRON
cblr-3003	645	50	claims	claim	NOUN
cblr-3003	645	51	were	be	AUX
cblr-3003	645	52	worth	worth	ADJ
cblr-3003	645	53	less	less	ADJ
cblr-3003	645	54	than	than	ADP
cblr-3003	645	55	face	face	NOUN
cblr-3003	645	56	value	value	NOUN
cblr-3003	645	57	.	.	PUNCT
cblr-3003	646	1	the	the	DET
cblr-3003	646	2	appeal	appeal	NOUN
cblr-3003	646	3	of	of	ADP
cblr-3003	646	4	forcing	force	VERB
cblr-3003	646	5	junior	junior	ADJ
cblr-3003	646	6	claimants	claimant	NOUN
cblr-3003	646	7	to	to	PART
cblr-3003	646	8	"	"	PUNCT
cblr-3003	646	9	put	put	VERB
cblr-3003	646	10	their	their	PRON
cblr-3003	646	11	money	money	NOUN
cblr-3003	646	12	where	where	SCONJ
cblr-3003	646	13	their	their	PRON
cblr-3003	646	14	mouth	mouth	NOUN
cblr-3003	646	15	is	be	AUX
cblr-3003	646	16	"	"	PUNCT
cblr-3003	646	17	is	be	AUX
cblr-3003	646	18	clear	clear	ADJ
cblr-3003	646	19	.	.	PUNCT
cblr-3003	647	1	but	but	CCONJ
cblr-3003	647	2	even	even	ADV
cblr-3003	647	3	under	under	ADP
cblr-3003	647	4	the	the	DET
cblr-3003	647	5	modified	modify	VERB
cblr-3003	647	6	approach	approach	NOUN
cblr-3003	647	7	described	describe	VERB
cblr-3003	647	8	above	above	ADV
cblr-3003	647	9	,	,	PUNCT
cblr-3003	647	10	problems	problem	NOUN
cblr-3003	647	11	remain	remain	VERB
cblr-3003	647	12	.	.	PUNCT
cblr-3003	648	1	professors	professor	NOUN
cblr-3003	648	2	adler	adler	PROPN
cblr-3003	648	3	and	and	CCONJ
cblr-3003	648	4	ayres	ayre	NOUN
cblr-3003	648	5	point	point	VERB
cblr-3003	648	6	out	out	ADP
cblr-3003	648	7	that	that	SCONJ
cblr-3003	648	8	"	"	PUNCT
cblr-3003	648	9	[	[	X
cblr-3003	648	10	a]ny	a]ny	NUM
cblr-3003	648	11	suggestion	suggestion	NOUN
cblr-3003	648	12	for	for	ADP
cblr-3003	648	13	reform	reform	NOUN
cblr-3003	648	14	of	of	ADP
cblr-3003	648	15	the	the	DET
cblr-3003	648	16	bankruptcy	bankruptcy	NOUN
cblr-3003	648	17	reorganization	reorganization	NOUN
cblr-3003	648	18	process	process	NOUN
cblr-3003	648	19	must	must	AUX
cblr-3003	648	20	sail	sail	VERB
cblr-3003	648	21	carefully	carefully	ADV
cblr-3003	648	22	past	past	ADP
cblr-3003	648	23	the	the	DET
cblr-3003	648	24	economic	economic	ADJ
cblr-3003	648	25	versions	version	NOUN
cblr-3003	648	26	of	of	ADP
cblr-3003	648	27	scylla	scylla	NOUN
cblr-3003	648	28	and	and	CCONJ
cblr-3003	648	29	charybdis	charybdi	NOUN
cblr-3003	648	30	:	:	PUNCT
cblr-3003	648	31	thin	thin	ADJ
cblr-3003	648	32	markets	market	NOUN
cblr-3003	648	33	and	and	CCONJ
cblr-3003	648	34	high	high	ADJ
cblr-3003	648	35	transaction	transaction	NOUN
cblr-3003	648	36	costs	cost	NOUN
cblr-3003	648	37	.	.	PUNCT
cblr-3003	648	38	"	"	PUNCT
cblr-3003	649	1	5	5	NUM
cblr-3003	649	2	'	'	PUNCT
cblr-3003	649	3	under	under	ADP
cblr-3003	649	4	the	the	DET
cblr-3003	649	5	bebchuk	bebchuk	NOUN
cblr-3003	649	6	proposal	proposal	NOUN
cblr-3003	649	7	,	,	PUNCT
cblr-3003	649	8	a	a	DET
cblr-3003	649	9	thin	thin	ADJ
cblr-3003	649	10	market	market	NOUN
cblr-3003	649	11	problem	problem	NOUN
cblr-3003	649	12	could	could	AUX
cblr-3003	649	13	arise	arise	VERB
cblr-3003	649	14	if	if	SCONJ
cblr-3003	649	15	junior	junior	ADJ
cblr-3003	649	16	claimants	claimant	NOUN
cblr-3003	649	17	faced	face	VERB
cblr-3003	649	18	liquidity	liquidity	NOUN
cblr-3003	649	19	constraints	constraint	NOUN
cblr-3003	649	20	or	or	CCONJ
cblr-3003	649	21	were	be	AUX
cblr-3003	649	22	unwilling	unwilling	ADJ
cblr-3003	649	23	to	to	PART
cblr-3003	649	24	invest	invest	VERB
cblr-3003	649	25	additional	additional	ADJ
cblr-3003	649	26	resources	resource	NOUN
cblr-3003	649	27	in	in	ADP
cblr-3003	649	28	the	the	DET
cblr-3003	649	29	distressed	distressed	ADJ
cblr-3003	649	30	entity	entity	NOUN
cblr-3003	649	31	.	.	PUNCT
cblr-3003	650	1	"	"	PUNCT
cblr-3003	650	2	'	'	PUNCT
cblr-3003	650	3	and	and	CCONJ
cblr-3003	650	4	,	,	PUNCT
cblr-3003	650	5	even	even	ADV
cblr-3003	650	6	assuming	assume	VERB
cblr-3003	650	7	a	a	DET
cblr-3003	650	8	willingness	willingness	NOUN
cblr-3003	650	9	to	to	PART
cblr-3003	650	10	do	do	AUX
cblr-3003	650	11	so	so	ADV
cblr-3003	650	12	,	,	PUNCT
cblr-3003	650	13	junior	junior	ADJ
cblr-3003	650	14	claimants	claimant	NOUN
cblr-3003	650	15	'	'	PART
cblr-3003	650	16	ability	ability	NOUN
cblr-3003	650	17	to	to	PART
cblr-3003	650	18	overcome	overcome	VERB
cblr-3003	650	19	their	their	PRON
cblr-3003	650	20	liquidity	liquidity	NOUN
cblr-3003	650	21	constraints	constraint	NOUN
cblr-3003	650	22	by	by	ADP
cblr-3003	650	23	borrowing	borrow	VERB
cblr-3003	650	24	funds	fund	NOUN
cblr-3003	650	25	might	might	AUX
cblr-3003	650	26	be	be	AUX
cblr-3003	650	27	limited	limit	VERB
cblr-3003	650	28	by	by	ADP
cblr-3003	650	29	lenders	lender	NOUN
cblr-3003	650	30	'	'	PART
cblr-3003	650	31	concerns	concern	NOUN
cblr-3003	650	32	about	about	ADP
cblr-3003	650	33	the	the	DET
cblr-3003	650	34	debtor	debtor	NOUN
cblr-3003	650	35	's	's	PART
cblr-3003	650	36	financial	financial	ADJ
cblr-3003	650	37	risk	risk	NOUN
cblr-3003	650	38	.	.	PUNCT
cblr-3003	651	1	"	"	PUNCT
cblr-3003	651	2	'	'	PUNCT
cblr-3003	651	3	as	as	ADP
cblr-3003	651	4	a	a	DET
cblr-3003	651	5	result	result	NOUN
cblr-3003	651	6	,	,	PUNCT
cblr-3003	651	7	any	any	DET
cblr-3003	651	8	undervaluation	undervaluation	NOUN
cblr-3003	651	9	might	might	AUX
cblr-3003	651	10	remain	remain	VERB
cblr-3003	651	11	undiscovered	undiscovered	ADJ
cblr-3003	651	12	.	.	PUNCT
cblr-3003	652	1	"	"	PUNCT
cblr-3003	652	2	'	'	PUNCT
cblr-3003	652	3	research	research	NOUN
cblr-3003	652	4	has	have	AUX
cblr-3003	652	5	failed	fail	VERB
cblr-3003	652	6	to	to	PART
cblr-3003	652	7	uncover	uncover	VERB
cblr-3003	652	8	any	any	DET
cblr-3003	652	9	attempt	attempt	NOUN
cblr-3003	652	10	in	in	ADP
cblr-3003	652	11	practice	practice	NOUN
cblr-3003	652	12	to	to	PART
cblr-3003	652	13	implement	implement	VERB
cblr-3003	652	14	a	a	DET
cblr-3003	652	15	mechanism	mechanism	NOUN
cblr-3003	652	16	of	of	ADP
cblr-3003	652	17	the	the	DET
cblr-3003	652	18	type	type	NOUN
cblr-3003	652	19	proposed	propose	VERB
cblr-3003	652	20	by	by	ADP
cblr-3003	652	21	bebchuk	bebchuk	NOUN
cblr-3003	652	22	.	.	PUNCT
cblr-3003	653	1	"	"	PUNCT
cblr-3003	653	2	'	'	PUNCT
cblr-3003	653	3	however	however	ADV
cblr-3003	653	4	,	,	PUNCT
cblr-3003	653	5	plans	plan	NOUN
cblr-3003	653	6	adopting	adopt	VERB
cblr-3003	653	7	analogous	analogous	ADJ
cblr-3003	653	8	"	"	PUNCT
cblr-3003	653	9	rights	right	NOUN
cblr-3003	653	10	offering	offering	NOUN
cblr-3003	653	11	"	"	PUNCT
cblr-3003	653	12	features	feature	NOUN
cblr-3003	653	13	have	have	AUX
cblr-3003	653	14	been	be	AUX
cblr-3003	653	15	confirmed	confirm	VERB
cblr-3003	653	16	.	.	PUNCT
cblr-3003	654	1	a	a	DET
cblr-3003	654	2	rights	right	NOUN
cblr-3003	654	3	offering	offering	NOUN
cblr-3003	654	4	can	can	AUX
cblr-3003	654	5	take	take	VERB
cblr-3003	654	6	varying	vary	VERB
cblr-3003	654	7	forms	form	NOUN
cblr-3003	654	8	,	,	PUNCT
cblr-3003	654	9	but	but	CCONJ
cblr-3003	654	10	generally	generally	ADV
cblr-3003	654	11	such	such	ADJ
cblr-3003	654	12	mechanisms	mechanism	NOUN
cblr-3003	654	13	grant	grant	VERB
cblr-3003	654	14	stakeholders	stakeholder	NOUN
cblr-3003	654	15	who	who	PRON
cblr-3003	654	16	are	be	AUX
cblr-3003	654	17	not	not	PART
cblr-3003	654	18	entitled	entitle	VERB
cblr-3003	654	19	to	to	ADP
cblr-3003	654	20	a	a	DET
cblr-3003	654	21	full	full	ADJ
cblr-3003	654	22	recovery	recovery	NOUN
cblr-3003	654	23	under	under	ADP
cblr-3003	654	24	a	a	DET
cblr-3003	654	25	confirmed	confirm	VERB
cblr-3003	654	26	...	...	PUNCT
cblr-3003	654	27	adler	adler	PROPN
cblr-3003	654	28	&	&	CCONJ
cblr-3003	654	29	ayres	ayres	PROPN
cblr-3003	654	30	,	,	PUNCT
cblr-3003	654	31	supra	supra	PROPN
cblr-3003	654	32	note	note	PROPN
cblr-3003	654	33	88	88	NUM
cblr-3003	654	34	,	,	PUNCT
cblr-3003	654	35	at	at	ADP
cblr-3003	654	36	148	148	NUM
cblr-3003	654	37	.	.	PUNCT
cblr-3003	654	38	"	"	PUNCT
cblr-3003	655	1	see	see	VERB
cblr-3003	655	2	bebchuk	bebchuk	NOUN
cblr-3003	655	3	,	,	PUNCT
cblr-3003	655	4	supra	supra	PROPN
cblr-3003	655	5	note	note	PROPN
cblr-3003	655	6	135	135	NUM
cblr-3003	655	7	,	,	PUNCT
cblr-3003	655	8	at	at	ADP
cblr-3003	655	9	797	797	NUM
cblr-3003	655	10	;	;	PUNCT
cblr-3003	655	11	baird	baird	PROPN
cblr-3003	655	12	&	&	CCONJ
cblr-3003	655	13	bernstein	bernstein	PROPN
cblr-3003	655	14	,	,	PUNCT
cblr-3003	655	15	supra	supra	PROPN
cblr-3003	655	16	note	note	PROPN
cblr-3003	655	17	52	52	NUM
cblr-3003	655	18	,	,	PUNCT
cblr-3003	655	19	at	at	ADP
cblr-3003	655	20	33	33	NUM
cblr-3003	656	1	.	.	NOUN
cblr-3003	656	2	1	1	NUM
cblr-3003	656	3	'	'	PUNCT
cblr-3003	656	4	see	see	VERB
cblr-3003	656	5	adler	adler	PROPN
cblr-3003	656	6	&	&	CCONJ
cblr-3003	656	7	ayres	ayres	PROPN
cblr-3003	656	8	,	,	PUNCT
cblr-3003	656	9	supra	supra	PROPN
cblr-3003	656	10	note	note	PROPN
cblr-3003	656	11	88	88	NUM
cblr-3003	656	12	,	,	PUNCT
cblr-3003	656	13	at	at	ADP
cblr-3003	656	14	121	121	NUM
cblr-3003	656	15	;	;	PUNCT
cblr-3003	656	16	baird	baird	PROPN
cblr-3003	656	17	&	&	CCONJ
cblr-3003	656	18	bernstein	bernstein	PROPN
cblr-3003	656	19	,	,	PUNCT
cblr-3003	656	20	supra	supra	PROPN
cblr-3003	656	21	note	note	PROPN
cblr-3003	656	22	52	52	NUM
cblr-3003	656	23	,	,	PUNCT
cblr-3003	656	24	at	at	ADP
cblr-3003	656	25	33	33	NUM
cblr-3003	656	26	.	.	PUNCT
cblr-3003	656	27	"	"	PUNCT
cblr-3003	657	1	see	see	VERB
cblr-3003	657	2	bebchuk	bebchuk	NOUN
cblr-3003	657	3	,	,	PUNCT
cblr-3003	657	4	supra	supra	PROPN
cblr-3003	657	5	note	note	PROPN
cblr-3003	657	6	135	135	NUM
cblr-3003	657	7	,	,	PUNCT
cblr-3003	657	8	at	at	ADP
cblr-3003	657	9	797	797	NUM
cblr-3003	657	10	;	;	PUNCT
cblr-3003	657	11	adler	adler	PROPN
cblr-3003	657	12	&	&	CCONJ
cblr-3003	657	13	ayres	ayres	PROPN
cblr-3003	657	14	,	,	PUNCT
cblr-3003	657	15	supra	supra	PROPN
cblr-3003	657	16	note	note	PROPN
cblr-3003	657	17	88	88	NUM
cblr-3003	657	18	,	,	PUNCT
cblr-3003	657	19	at	at	ADP
cblr-3003	657	20	119	119	NUM
cblr-3003	657	21	-	-	SYM
cblr-3003	657	22	20	20	NUM
cblr-3003	657	23	.	.	PUNCT
cblr-3003	658	1	15	15	NUM
cblr-3003	658	2	'	'	PART
cblr-3003	658	3	one	one	NUM
cblr-3003	658	4	article	article	NOUN
cblr-3003	658	5	suggests	suggest	VERB
cblr-3003	658	6	that	that	SCONJ
cblr-3003	658	7	"	"	PUNCT
cblr-3003	658	8	although	although	SCONJ
cblr-3003	658	9	bebchuk	bebchuk	NOUN
cblr-3003	658	10	's	's	PART
cblr-3003	658	11	scheme	scheme	NOUN
cblr-3003	658	12	is	be	AUX
cblr-3003	658	13	ingenious	ingenious	ADJ
cblr-3003	658	14	,	,	PUNCT
cblr-3003	658	15	it	it	PRON
cblr-3003	658	16	may	may	AUX
cblr-3003	658	17	be	be	AUX
cblr-3003	658	18	regarded	regard	VERB
cblr-3003	658	19	as	as	ADP
cblr-3003	658	20	too	too	ADV
cblr-3003	658	21	complicated	complicated	ADJ
cblr-3003	658	22	in	in	ADP
cblr-3003	658	23	some	some	DET
cblr-3003	658	24	circumstances	circumstance	NOUN
cblr-3003	658	25	.	.	PUNCT
cblr-3003	658	26	"	"	PUNCT
cblr-3003	659	1	philippe	philippe	PROPN
cblr-3003	659	2	aghion	aghion	NOUN
cblr-3003	659	3	et	et	PROPN
cblr-3003	659	4	al	al	PROPN
cblr-3003	659	5	.	.	PROPN
cblr-3003	659	6	,	,	PUNCT
cblr-3003	659	7	the	the	DET
cblr-3003	659	8	economics	economic	NOUN
cblr-3003	659	9	of	of	ADP
cblr-3003	659	10	bankruptcy	bankruptcy	NOUN
cblr-3003	659	11	reform	reform	NOUN
cblr-3003	659	12	,	,	PUNCT
cblr-3003	659	13	8	8	NUM
cblr-3003	659	14	j.l	j.l	PROPN
cblr-3003	659	15	.	.	PROPN
cblr-3003	659	16	econ	econ	PROPN
cblr-3003	659	17	.	.	PROPN
cblr-3003	659	18	&	&	CCONJ
cblr-3003	659	19	org	org	PROPN
cblr-3003	659	20	.	.	PROPN
cblr-3003	659	21	523	523	NUM
cblr-3003	659	22	,	,	PUNCT
cblr-3003	659	23	535	535	NUM
cblr-3003	659	24	(	(	PUNCT
cblr-3003	659	25	1991	1991	NUM
cblr-3003	659	26	)	)	PUNCT
cblr-3003	659	27	(	(	PUNCT
cblr-3003	659	28	propounding	propound	VERB
cblr-3003	659	29	an	an	DET
cblr-3003	659	30	alleged	alleged	ADJ
cblr-3003	659	31	improvement	improvement	NOUN
cblr-3003	659	32	on	on	ADP
cblr-3003	659	33	bebchuk	bebchuk	NOUN
cblr-3003	659	34	's	's	PART
cblr-3003	659	35	scheme	scheme	NOUN
cblr-3003	659	36	)	)	PUNCT
cblr-3003	659	37	.	.	PUNCT
cblr-3003	660	1	no	no	INTJ
cblr-3003	660	2	.	.	PUNCT
cblr-3003	661	1	2:403	2:403	NUM
cblr-3003	661	2	]	]	PUNCT
cblr-3003	661	3	plan	plan	NOUN
cblr-3003	661	4	subscription	subscription	NOUN
cblr-3003	661	5	rights	right	NOUN
cblr-3003	661	6	to	to	PART
cblr-3003	661	7	purchase	purchase	VERB
cblr-3003	661	8	common	common	ADJ
cblr-3003	661	9	or	or	CCONJ
cblr-3003	661	10	preferred	preferred	ADJ
cblr-3003	661	11	stock	stock	NOUN
cblr-3003	661	12	in	in	ADP
cblr-3003	661	13	the	the	DET
cblr-3003	661	14	newly	newly	ADV
cblr-3003	661	15	reorganized	reorganize	VERB
cblr-3003	661	16	debtor	debtor	NOUN
cblr-3003	661	17	.	.	PUNCT
cblr-3003	661	18	'	'	PUNCT
cblr-3003	662	1	these	these	DET
cblr-3003	662	2	subscription	subscription	NOUN
cblr-3003	662	3	rights	right	NOUN
cblr-3003	662	4	generally	generally	ADV
cblr-3003	662	5	do	do	AUX
cblr-3003	662	6	not	not	PART
cblr-3003	662	7	entitle	entitle	VERB
cblr-3003	662	8	an	an	DET
cblr-3003	662	9	impaired	impaired	ADJ
cblr-3003	662	10	claimant	claimant	NOUN
cblr-3003	662	11	to	to	PART
cblr-3003	662	12	buy	buy	VERB
cblr-3003	662	13	out	out	ADP
cblr-3003	662	14	the	the	DET
cblr-3003	662	15	reorganized	reorganize	VERB
cblr-3003	662	16	debtor	debtor	NOUN
cblr-3003	662	17	's	's	PART
cblr-3003	662	18	existing	exist	VERB
cblr-3003	662	19	shareholders,'57	shareholders,'57	PROPN
cblr-3003	662	20	but	but	CCONJ
cblr-3003	662	21	rather	rather	ADV
cblr-3003	662	22	offer	offer	VERB
cblr-3003	662	23	the	the	DET
cblr-3003	662	24	impaired	impair	VERB
cblr-3003	662	25	claimant	claimant	NOUN
cblr-3003	662	26	an	an	DET
cblr-3003	662	27	opportunity	opportunity	NOUN
cblr-3003	662	28	to	to	PART
cblr-3003	662	29	maintain	maintain	VERB
cblr-3003	662	30	a	a	DET
cblr-3003	662	31	stake	stake	NOUN
cblr-3003	662	32	in	in	ADP
cblr-3003	662	33	the	the	DET
cblr-3003	662	34	debtor	debtor	NOUN
cblr-3003	662	35	.	.	PUNCT
cblr-3003	663	1	in	in	ADP
cblr-3003	663	2	theory	theory	NOUN
cblr-3003	663	3	,	,	PUNCT
cblr-3003	663	4	any	any	DET
cblr-3003	663	5	claimant	claimant	NOUN
cblr-3003	663	6	who	who	PRON
cblr-3003	663	7	believes	believe	VERB
cblr-3003	663	8	that	that	SCONJ
cblr-3003	663	9	a	a	DET
cblr-3003	663	10	confirmed	confirm	VERB
cblr-3003	663	11	plan	plan	NOUN
cblr-3003	663	12	has	have	AUX
cblr-3003	663	13	undervalued	undervalue	VERB
cblr-3003	663	14	a	a	DET
cblr-3003	663	15	debtor	debtor	NOUN
cblr-3003	663	16	should	should	AUX
cblr-3003	663	17	seize	seize	VERB
cblr-3003	663	18	an	an	DET
cblr-3003	663	19	opportunity	opportunity	NOUN
cblr-3003	663	20	to	to	PART
cblr-3003	663	21	invest	invest	VERB
cblr-3003	663	22	in	in	ADP
cblr-3003	663	23	the	the	DET
cblr-3003	663	24	reorganized	reorganize	VERB
cblr-3003	663	25	debtor	debtor	NOUN
cblr-3003	663	26	's	's	PART
cblr-3003	663	27	correspondingly	correspondingly	ADV
cblr-3003	663	28	undervalued	undervalue	VERB
cblr-3003	663	29	securities	security	NOUN
cblr-3003	663	30	.	.	PUNCT
cblr-3003	664	1	rights	right	NOUN
cblr-3003	664	2	offerings	offering	NOUN
cblr-3003	664	3	have	have	AUX
cblr-3003	664	4	been	be	AUX
cblr-3003	664	5	utilized	utilize	VERB
cblr-3003	664	6	in	in	ADP
cblr-3003	664	7	several	several	ADJ
cblr-3003	664	8	recently	recently	ADV
cblr-3003	664	9	concluded	conclude	VERB
cblr-3003	664	10	chapter	chapter	NOUN
cblr-3003	664	11	11	11	NUM
cblr-3003	664	12	cases	case	NOUN
cblr-3003	664	13	,	,	PUNCT
cblr-3003	664	14	including	include	VERB
cblr-3003	664	15	atlas	atlas	PROPN
cblr-3003	664	16	air	air	PROPN
cblr-3003	664	17	worldwide	worldwide	PROPN
cblr-3003	664	18	holdings	holding	NOUN
cblr-3003	664	19	,	,	PUNCT
cblr-3003	664	20	xo	xo	PROPN
cblr-3003	664	21	communications	communications	PROPN
cblr-3003	664	22	,	,	PUNCT
cblr-3003	664	23	penncorp	penncorp	PROPN
cblr-3003	664	24	financial	financial	ADJ
cblr-3003	664	25	group	group	NOUN
cblr-3003	664	26	,	,	PUNCT
cblr-3003	664	27	forcenergy	forcenergy	NOUN
cblr-3003	664	28	,	,	PUNCT
cblr-3003	664	29	and	and	CCONJ
cblr-3003	664	30	paragon	paragon	PROPN
cblr-3003	664	31	trade	trade	NOUN
cblr-3003	664	32	brands	brand	NOUN
cblr-3003	664	33	.	.	PUNCT
cblr-3003	664	34	'	'	PUNCT
cblr-3003	665	1	more	more	ADV
cblr-3003	665	2	importantly	importantly	ADV
cblr-3003	665	3	,	,	PUNCT
cblr-3003	665	4	under	under	ADP
cblr-3003	665	5	current	current	ADJ
cblr-3003	665	6	law	law	NOUN
cblr-3003	665	7	,	,	PUNCT
cblr-3003	665	8	use	use	NOUN
cblr-3003	665	9	of	of	ADP
cblr-3003	665	10	the	the	DET
cblr-3003	665	11	purchase	purchase	NOUN
cblr-3003	665	12	approach	approach	NOUN
cblr-3003	665	13	would	would	AUX
cblr-3003	665	14	be	be	AUX
cblr-3003	665	15	voluntary	voluntary	ADJ
cblr-3003	665	16	rather	rather	ADV
cblr-3003	665	17	than	than	ADP
cblr-3003	665	18	mandatory	mandatory	ADJ
cblr-3003	665	19	.	.	PUNCT
cblr-3003	666	1	this	this	PRON
cblr-3003	666	2	is	be	AUX
cblr-3003	666	3	true	true	ADJ
cblr-3003	666	4	because	because	SCONJ
cblr-3003	666	5	the	the	DET
cblr-3003	666	6	code	code	NOUN
cblr-3003	666	7	does	do	AUX
cblr-3003	666	8	not	not	PART
cblr-3003	666	9	oblige	oblige	VERB
cblr-3003	666	10	junior	junior	ADJ
cblr-3003	666	11	claimants	claimant	NOUN
cblr-3003	666	12	to	to	PART
cblr-3003	666	13	provide	provide	VERB
cblr-3003	666	14	the	the	DET
cblr-3003	666	15	additional	additional	ADJ
cblr-3003	666	16	capital	capital	NOUN
cblr-3003	666	17	and	and	CCONJ
cblr-3003	666	18	bear	bear	VERB
cblr-3003	666	19	the	the	DET
cblr-3003	666	20	additional	additional	ADJ
cblr-3003	666	21	risk	risk	NOUN
cblr-3003	666	22	required	require	VERB
cblr-3003	666	23	by	by	ADP
cblr-3003	666	24	the	the	DET
cblr-3003	666	25	purchase	purchase	NOUN
cblr-3003	666	26	approach	approach	NOUN
cblr-3003	666	27	.	.	PUNCT
cblr-3003	667	1	as	as	ADP
cblr-3003	667	2	a	a	DET
cblr-3003	667	3	result	result	NOUN
cblr-3003	667	4	,	,	PUNCT
cblr-3003	667	5	the	the	DET
cblr-3003	667	6	current	current	ADJ
cblr-3003	667	7	utility	utility	NOUN
cblr-3003	667	8	of	of	ADP
cblr-3003	667	9	this	this	DET
cblr-3003	667	10	approach	approach	NOUN
cblr-3003	667	11	may	may	AUX
cblr-3003	667	12	be	be	AUX
cblr-3003	667	13	limited	limit	VERB
cblr-3003	667	14	.	.	PUNCT
cblr-3003	668	1	2	2	X
cblr-3003	668	2	.	.	X
cblr-3003	668	3	the	the	DET
cblr-3003	668	4	"	"	PUNCT
cblr-3003	668	5	options	option	NOUN
cblr-3003	668	6	approach	approach	NOUN
cblr-3003	668	7	"	"	PUNCT
cblr-3003	668	8	the	the	DET
cblr-3003	668	9	options	option	NOUN
cblr-3003	668	10	approach	approach	NOUN
cblr-3003	668	11	,	,	PUNCT
cblr-3003	668	12	while	while	SCONJ
cblr-3003	668	13	avoiding	avoid	VERB
cblr-3003	668	14	the	the	DET
cblr-3003	668	15	illiquidity	illiquidity	NOUN
cblr-3003	668	16	problem	problem	NOUN
cblr-3003	668	17	associated	associate	VERB
cblr-3003	668	18	with	with	ADP
cblr-3003	668	19	the	the	DET
cblr-3003	668	20	purchase	purchase	NOUN
cblr-3003	668	21	approach	approach	NOUN
cblr-3003	668	22	,	,	PUNCT
cblr-3003	668	23	raises	raise	VERB
cblr-3003	668	24	other	other	ADJ
cblr-3003	668	25	potential	potential	ADJ
cblr-3003	668	26	complications	complication	NOUN
cblr-3003	668	27	.	.	PUNCT
cblr-3003	669	1	the	the	DET
cblr-3003	669	2	absolute	absolute	ADJ
cblr-3003	669	3	priority	priority	NOUN
cblr-3003	669	4	rule	rule	NOUN
cblr-3003	669	5	which	which	PRON
cblr-3003	669	6	governs	govern	VERB
cblr-3003	669	7	the	the	DET
cblr-3003	669	8	cramdown	cramdown	NOUN
cblr-3003	669	9	process	process	NOUN
cblr-3003	669	10	treats	treat	VERB
cblr-3003	669	11	a	a	DET
cblr-3003	669	12	reorganization	reorganization	NOUN
cblr-3003	669	13	as	as	ADP
cblr-3003	669	14	"	"	PUNCT
cblr-3003	669	15	a	a	DET
cblr-3003	669	16	recognition	recognition	NOUN
cblr-3003	669	17	event	event	NOUN
cblr-3003	669	18	that	that	PRON
cblr-3003	669	19	collapses	collapse	VERB
cblr-3003	669	20	all	all	DET
cblr-3003	669	21	future	future	ADJ
cblr-3003	669	22	possibilities	possibility	NOUN
cblr-3003	669	23	[	[	X
cblr-3003	669	24	for	for	ADP
cblr-3003	669	25	15	15	NUM
cblr-3003	669	26	see	see	NOUN
cblr-3003	669	27	baird	baird	PROPN
cblr-3003	669	28	&	&	CCONJ
cblr-3003	669	29	bernstein	bernstein	PROPN
cblr-3003	669	30	,	,	PUNCT
cblr-3003	669	31	supra	supra	PROPN
cblr-3003	669	32	note	note	PROPN
cblr-3003	669	33	52	52	NUM
cblr-3003	669	34	,	,	PUNCT
cblr-3003	669	35	at	at	ADP
cblr-3003	669	36	44	44	NUM
cblr-3003	669	37	&	&	CCONJ
cblr-3003	669	38	n.57	n.57	PROPN
cblr-3003	669	39	.	.	PROPN
cblr-3003	670	1	157	157	NUM
cblr-3003	670	2	such	such	DET
cblr-3003	670	3	a	a	DET
cblr-3003	670	4	transaction	transaction	NOUN
cblr-3003	670	5	is	be	AUX
cblr-3003	670	6	generally	generally	ADV
cblr-3003	670	7	termed	term	VERB
cblr-3003	670	8	a	a	DET
cblr-3003	670	9	"	"	PUNCT
cblr-3003	670	10	tender	tender	ADJ
cblr-3003	670	11	offer	offer	NOUN
cblr-3003	670	12	.	.	PUNCT
cblr-3003	670	13	"	"	PUNCT
cblr-3003	671	1	...	...	PUNCT
cblr-3003	671	2	see	see	VERB
cblr-3003	671	3	generally	generally	ADV
cblr-3003	671	4	the	the	DET
cblr-3003	671	5	bankruptcy	bankruptcy	NOUN
cblr-3003	671	6	datasource	datasource	NOUN
cblr-3003	671	7	,	,	PUNCT
cblr-3003	671	8	atlas	atlas	PROPN
cblr-3003	671	9	air	air	PROPN
cblr-3003	671	10	worldwide	worldwide	PROPN
cblr-3003	671	11	holdings	holdings	PROPN
cblr-3003	671	12	,	,	PUNCT
cblr-3003	671	13	inc	inc	PROPN
cblr-3003	671	14	.	.	PROPN
cblr-3003	671	15	,	,	PUNCT
cblr-3003	671	16	news	news	NOUN
cblr-3003	671	17	notes	note	NOUN
cblr-3003	671	18	(	(	PUNCT
cblr-3003	671	19	new	new	ADJ
cblr-3003	671	20	generation	generation	NOUN
cblr-3003	671	21	research	research	PROPN
cblr-3003	671	22	,	,	PUNCT
cblr-3003	671	23	inc	inc	PROPN
cblr-3003	671	24	.	.	PROPN
cblr-3003	671	25	july	july	PROPN
cblr-3003	671	26	2004	2004	NUM
cblr-3003	671	27	)	)	PUNCT
cblr-3003	671	28	;	;	PUNCT
cblr-3003	671	29	the	the	DET
cblr-3003	671	30	bankruptcy	bankruptcy	NOUN
cblr-3003	671	31	datasource	datasource	NOUN
cblr-3003	671	32	,	,	PUNCT
cblr-3003	671	33	xo	xo	PROPN
cblr-3003	671	34	communications	communications	PROPN
cblr-3003	671	35	,	,	PUNCT
cblr-3003	671	36	inc	inc	PROPN
cblr-3003	671	37	.	.	PROPN
cblr-3003	671	38	,	,	PUNCT
cblr-3003	671	39	news	news	NOUN
cblr-3003	671	40	notes	note	NOUN
cblr-3003	671	41	(	(	PUNCT
cblr-3003	671	42	new	new	ADJ
cblr-3003	671	43	generation	generation	NOUN
cblr-3003	671	44	research	research	PROPN
cblr-3003	671	45	,	,	PUNCT
cblr-3003	671	46	inc	inc	PROPN
cblr-3003	671	47	.	.	PROPN
cblr-3003	671	48	nov	nov	PROPN
cblr-3003	671	49	.	.	PROPN
cblr-3003	671	50	1	1	NUM
cblr-3003	671	51	,	,	PUNCT
cblr-3003	671	52	2002	2002	NUM
cblr-3003	671	53	)	)	PUNCT
cblr-3003	671	54	;	;	PUNCT
cblr-3003	671	55	the	the	DET
cblr-3003	671	56	bankruptcy	bankruptcy	NOUN
cblr-3003	671	57	datasource	datasource	NOUN
cblr-3003	671	58	,	,	PUNCT
cblr-3003	671	59	xo	xo	PROPN
cblr-3003	671	60	communications	communications	PROPN
cblr-3003	671	61	,	,	PUNCT
cblr-3003	671	62	inc	inc	PROPN
cblr-3003	671	63	.	.	PROPN
cblr-3003	671	64	,	,	PUNCT
cblr-3003	671	65	summary	summary	NOUN
cblr-3003	671	66	of	of	ADP
cblr-3003	671	67	debtor	debtor	NOUN
cblr-3003	671	68	's	's	PART
cblr-3003	671	69	third	third	ADJ
cblr-3003	671	70	amended	amend	VERB
cblr-3003	671	71	plan	plan	NOUN
cblr-3003	671	72	of	of	ADP
cblr-3003	671	73	reorganization	reorganization	NOUN
cblr-3003	671	74	-	-	PUNCT
cblr-3003	671	75	july	july	PROPN
cblr-3003	671	76	22	22	NUM
cblr-3003	671	77	,	,	PUNCT
cblr-3003	671	78	2002	2002	NUM
cblr-3003	671	79	(	(	PUNCT
cblr-3003	671	80	new	new	ADJ
cblr-3003	671	81	generation	generation	NOUN
cblr-3003	671	82	research	research	PROPN
cblr-3003	671	83	,	,	PUNCT
cblr-3003	671	84	inc	inc	PROPN
cblr-3003	671	85	.	.	PROPN
cblr-3003	671	86	oct	oct	PROPN
cblr-3003	671	87	.	.	PROPN
cblr-3003	671	88	1	1	NUM
cblr-3003	671	89	,	,	PUNCT
cblr-3003	671	90	2002	2002	NUM
cblr-3003	671	91	)	)	PUNCT
cblr-3003	671	92	;	;	PUNCT
cblr-3003	671	93	the	the	DET
cblr-3003	671	94	bankruptcy	bankruptcy	NOUN
cblr-3003	671	95	datasource	datasource	NOUN
cblr-3003	671	96	,	,	PUNCT
cblr-3003	671	97	penncorp	penncorp	PROPN
cblr-3003	671	98	financial	financial	PROPN
cblr-3003	671	99	group	group	PROPN
cblr-3003	671	100	,	,	PUNCT
cblr-3003	671	101	inc	inc	PROPN
cblr-3003	671	102	.	.	PROPN
cblr-3003	671	103	,	,	PUNCT
cblr-3003	671	104	news	news	NOUN
cblr-3003	671	105	notes	note	NOUN
cblr-3003	671	106	(	(	PUNCT
cblr-3003	671	107	new	new	ADJ
cblr-3003	671	108	generation	generation	NOUN
cblr-3003	671	109	research	research	PROPN
cblr-3003	671	110	,	,	PUNCT
cblr-3003	671	111	inc	inc	PROPN
cblr-3003	671	112	.	.	PROPN
cblr-3003	671	113	jul	jul	PROPN
cblr-3003	671	114	.	.	PROPN
cblr-3003	671	115	1	1	NUM
cblr-3003	671	116	,	,	PUNCT
cblr-3003	671	117	2000	2000	NUM
cblr-3003	671	118	)	)	PUNCT
cblr-3003	671	119	;	;	PUNCT
cblr-3003	671	120	the	the	DET
cblr-3003	671	121	bankruptcy	bankruptcy	NOUN
cblr-3003	671	122	datasource	datasource	NOUN
cblr-3003	671	123	,	,	PUNCT
cblr-3003	671	124	forcenergy	forcenergy	PROPN
cblr-3003	671	125	,	,	PUNCT
cblr-3003	671	126	inc	inc	PROPN
cblr-3003	671	127	.	.	PROPN
cblr-3003	671	128	,	,	PUNCT
cblr-3003	671	129	news	news	NOUN
cblr-3003	671	130	notes	note	NOUN
cblr-3003	671	131	(	(	PUNCT
cblr-3003	671	132	new	new	ADJ
cblr-3003	671	133	generation	generation	NOUN
cblr-3003	671	134	research	research	PROPN
cblr-3003	671	135	,	,	PUNCT
cblr-3003	671	136	inc	inc	PROPN
cblr-3003	671	137	.	.	PROPN
cblr-3003	671	138	feb	feb	PROPN
cblr-3003	671	139	.	.	PROPN
cblr-3003	671	140	1	1	NUM
cblr-3003	671	141	,	,	PUNCT
cblr-3003	671	142	2000	2000	NUM
cblr-3003	671	143	)	)	PUNCT
cblr-3003	671	144	;	;	PUNCT
cblr-3003	671	145	the	the	DET
cblr-3003	671	146	bankruptcy	bankruptcy	NOUN
cblr-3003	671	147	datasource	datasource	NOUN
cblr-3003	671	148	,	,	PUNCT
cblr-3003	671	149	paragon	paragon	NOUN
cblr-3003	671	150	trade	trade	NOUN
cblr-3003	671	151	brands	brand	NOUN
cblr-3003	671	152	,	,	PUNCT
cblr-3003	671	153	inc	inc	PROPN
cblr-3003	671	154	.	.	PROPN
cblr-3003	671	155	,	,	PUNCT
cblr-3003	671	156	debtor	debtor	PROPN
cblr-3003	671	157	's	's	PART
cblr-3003	671	158	second	second	ADJ
cblr-3003	671	159	amended	amend	VERB
cblr-3003	671	160	plan	plan	NOUN
cblr-3003	671	161	of	of	ADP
cblr-3003	671	162	reorganization	reorganization	NOUN
cblr-3003	671	163	-	-	PUNCT
cblr-3003	671	164	nov	nov	NOUN
cblr-3003	671	165	.	.	PROPN
cblr-3003	671	166	15	15	NUM
cblr-3003	671	167	,	,	PUNCT
cblr-3003	671	168	1999	1999	NUM
cblr-3003	671	169	(	(	PUNCT
cblr-3003	671	170	new	new	ADJ
cblr-3003	671	171	generation	generation	NOUN
cblr-3003	671	172	research	research	PROPN
cblr-3003	671	173	,	,	PUNCT
cblr-3003	671	174	inc	inc	PROPN
cblr-3003	671	175	.	.	PROPN
cblr-3003	671	176	dec	dec	PROPN
cblr-3003	671	177	.	.	PROPN
cblr-3003	671	178	1	1	NUM
cblr-3003	671	179	,	,	PUNCT
cblr-3003	671	180	1999	1999	NUM
cblr-3003	671	181	)	)	PUNCT
cblr-3003	671	182	.	.	PUNCT
cblr-3003	672	1	[	[	X
cblr-3003	672	2	vol	vol	NOUN
cblr-3003	672	3	.	.	PUNCT
cblr-3003	673	1	2005columbia	2005columbia	NUM
cblr-3003	673	2	business	business	NOUN
cblr-3003	673	3	la	la	PROPN
cblr-3003	673	4	w	w	PROPN
cblr-3003	673	5	review	review	VERB
cblr-3003	673	6	the	the	DET
cblr-3003	673	7	debtor	debtor	NOUN
cblr-3003	673	8	]	]	PUNCT
cblr-3003	673	9	to	to	PART
cblr-3003	673	10	present	present	ADJ
cblr-3003	673	11	values	value	NOUN
cblr-3003	673	12	.	.	PUNCT
cblr-3003	674	1	""9	""9	NOUN
cblr-3003	674	2	this	this	DET
cblr-3003	674	3	value	value	NOUN
cblr-3003	674	4	is	be	AUX
cblr-3003	674	5	then	then	ADV
cblr-3003	674	6	allocated	allocate	VERB
cblr-3003	674	7	to	to	ADP
cblr-3003	674	8	claimants	claimant	NOUN
cblr-3003	674	9	in	in	ADP
cblr-3003	674	10	order	order	NOUN
cblr-3003	674	11	of	of	ADP
cblr-3003	674	12	priority	priority	NOUN
cblr-3003	674	13	.	.	PUNCT
cblr-3003	675	1	accordingly	accordingly	ADV
cblr-3003	675	2	,	,	PUNCT
cblr-3003	675	3	those	those	PRON
cblr-3003	675	4	who	who	PRON
cblr-3003	675	5	are	be	AUX
cblr-3003	675	6	not	not	PART
cblr-3003	675	7	entitled	entitle	VERB
cblr-3003	675	8	to	to	ADP
cblr-3003	675	9	a	a	DET
cblr-3003	675	10	recovery	recovery	NOUN
cblr-3003	675	11	based	base	VERB
cblr-3003	675	12	on	on	ADP
cblr-3003	675	13	the	the	DET
cblr-3003	675	14	debtor	debtor	NOUN
cblr-3003	675	15	's	's	PART
cblr-3003	675	16	present	present	ADJ
cblr-3003	675	17	value	value	NOUN
cblr-3003	675	18	suffer	suffer	VERB
cblr-3003	675	19	a	a	DET
cblr-3003	675	20	permanent	permanent	ADJ
cblr-3003	675	21	loss	loss	NOUN
cblr-3003	675	22	.	.	PUNCT
cblr-3003	676	1	the	the	DET
cblr-3003	676	2	absolute	absolute	ADJ
cblr-3003	676	3	priority	priority	NOUN
cblr-3003	676	4	rule	rule	NOUN
cblr-3003	676	5	can	can	AUX
cblr-3003	676	6	thus	thus	ADV
cblr-3003	676	7	promote	promote	VERB
cblr-3003	676	8	fierce	fierce	ADJ
cblr-3003	676	9	contention	contention	NOUN
cblr-3003	676	10	regarding	regard	VERB
cblr-3003	676	11	the	the	DET
cblr-3003	676	12	debtor	debtor	NOUN
cblr-3003	676	13	's	's	PART
cblr-3003	676	14	valuation	valuation	NOUN
cblr-3003	676	15	among	among	ADP
cblr-3003	676	16	the	the	DET
cblr-3003	676	17	parties	party	NOUN
cblr-3003	676	18	.	.	PUNCT
cblr-3003	677	1	an	an	DET
cblr-3003	677	2	alternative	alternative	ADJ
cblr-3003	677	3	priority	priority	NOUN
cblr-3003	677	4	regime	regime	NOUN
cblr-3003	677	5	is	be	AUX
cblr-3003	677	6	conceivable	conceivable	ADJ
cblr-3003	677	7	,	,	PUNCT
cblr-3003	677	8	however	however	ADV
cblr-3003	677	9	,	,	PUNCT
cblr-3003	677	10	and	and	CCONJ
cblr-3003	677	11	it	it	PRON
cblr-3003	677	12	provides	provide	VERB
cblr-3003	677	13	the	the	DET
cblr-3003	677	14	basis	basis	NOUN
cblr-3003	677	15	for	for	ADP
cblr-3003	677	16	the	the	DET
cblr-3003	677	17	options	option	NOUN
cblr-3003	677	18	approach	approach	NOUN
cblr-3003	677	19	.	.	PUNCT
cblr-3003	678	1	as	as	SCONJ
cblr-3003	678	2	one	one	NUM
cblr-3003	678	3	court	court	NOUN
cblr-3003	678	4	has	have	AUX
cblr-3003	678	5	observed	observe	VERB
cblr-3003	678	6	:	:	PUNCT
cblr-3003	678	7	it	it	PRON
cblr-3003	678	8	[	[	X
cblr-3003	678	9	should	should	AUX
cblr-3003	678	10	be	be	AUX
cblr-3003	678	11	]	]	PUNCT
cblr-3003	678	12	possible	possible	ADJ
cblr-3003	678	13	for	for	SCONJ
cblr-3003	678	14	experienced	experienced	ADJ
cblr-3003	678	15	reorganization	reorganization	NOUN
cblr-3003	678	16	professionals	professional	NOUN
cblr-3003	678	17	to	to	PART
cblr-3003	678	18	devise	devise	VERB
cblr-3003	678	19	-	-	PUNCT
cblr-3003	678	20	for	for	ADP
cblr-3003	678	21	those	those	DET
cblr-3003	678	22	variables	variable	NOUN
cblr-3003	678	23	or	or	CCONJ
cblr-3003	678	24	uncertainties	uncertainty	NOUN
cblr-3003	678	25	that	that	PRON
cblr-3003	678	26	can	can	AUX
cblr-3003	678	27	not	not	PART
cblr-3003	678	28	be	be	AUX
cblr-3003	678	29	adequately	adequately	ADV
cblr-3003	678	30	quantified	quantify	VERB
cblr-3003	678	31	within	within	ADP
cblr-3003	678	32	a	a	DET
cblr-3003	678	33	reasonable	reasonable	ADJ
cblr-3003	678	34	time	time	NOUN
cblr-3003	678	35	-	-	PUNCT
cblr-3003	678	36	appropriate	appropriate	ADJ
cblr-3003	678	37	"	"	PUNCT
cblr-3003	678	38	after	after	ADP
cblr-3003	678	39	-	-	PUNCT
cblr-3003	678	40	shock	shock	NOUN
cblr-3003	678	41	mechanisms	mechanism	NOUN
cblr-3003	678	42	"	"	PUNCT
cblr-3003	678	43	in	in	ADP
cblr-3003	678	44	the	the	DET
cblr-3003	678	45	plan	plan	NOUN
cblr-3003	678	46	itself	itself	PRON
cblr-3003	678	47	,	,	PUNCT
cblr-3003	678	48	together	together	ADV
cblr-3003	678	49	with	with	ADP
cblr-3003	678	50	"	"	PUNCT
cblr-3003	678	51	expandable	expandable	ADJ
cblr-3003	678	52	"	"	PUNCT
cblr-3003	678	53	financial	financial	ADJ
cblr-3003	678	54	devices	device	NOUN
cblr-3003	678	55	,	,	PUNCT
cblr-3003	678	56	such	such	ADJ
cblr-3003	678	57	as	as	ADP
cblr-3003	678	58	warrants	warrant	NOUN
cblr-3003	678	59	or	or	CCONJ
cblr-3003	678	60	participation	participation	NOUN
cblr-3003	678	61	certificates	certificate	NOUN
cblr-3003	678	62	,	,	PUNCT
cblr-3003	678	63	income	income	NOUN
cblr-3003	678	64	bonds	bond	NOUN
cblr-3003	678	65	,	,	PUNCT
cblr-3003	678	66	zero	zero	NUM
cblr-3003	678	67	-	-	PUNCT
cblr-3003	678	68	coupon	coupon	NOUN
cblr-3003	678	69	bonds	bond	NOUN
cblr-3003	678	70	or	or	CCONJ
cblr-3003	678	71	preferred	preferred	ADJ
cblr-3003	678	72	stock	stock	NOUN
cblr-3003	678	73	,	,	PUNCT
cblr-3003	678	74	that	that	PRON
cblr-3003	678	75	can	can	AUX
cblr-3003	678	76	appropriately	appropriately	ADV
cblr-3003	678	77	take	take	VERB
cblr-3003	678	78	into	into	ADP
cblr-3003	678	79	account	account	NOUN
cblr-3003	678	80	such	such	ADJ
cblr-3003	678	81	variables	variable	NOUN
cblr-3003	678	82	.	.	PUNCT
cblr-3003	679	1	"6	"6	NOUN
cblr-3003	679	2	under	under	ADP
cblr-3003	679	3	such	such	DET
cblr-3003	679	4	a	a	DET
cblr-3003	679	5	"	"	PUNCT
cblr-3003	679	6	relative	relative	ADJ
cblr-3003	679	7	priority	priority	NOUN
cblr-3003	679	8	"	"	PUNCT
cblr-3003	679	9	regime	regime	NOUN
cblr-3003	679	10	,	,	PUNCT
cblr-3003	679	11	the	the	DET
cblr-3003	679	12	parties	party	NOUN
cblr-3003	679	13	can	can	AUX
cblr-3003	679	14	avoid	avoid	VERB
cblr-3003	679	15	valuation	valuation	NOUN
cblr-3003	679	16	uncertainty	uncertainty	NOUN
cblr-3003	679	17	and	and	CCONJ
cblr-3003	679	18	strategic	strategic	ADJ
cblr-3003	679	19	behavior	behavior	NOUN
cblr-3003	679	20	problems	problem	NOUN
cblr-3003	679	21	by	by	ADP
cblr-3003	679	22	"	"	PUNCT
cblr-3003	679	23	[	[	X
cblr-3003	679	24	allowing	allow	VERB
cblr-3003	679	25	]	]	PUNCT
cblr-3003	679	26	the	the	DET
cblr-3003	679	27	market	market	NOUN
cblr-3003	679	28	to	to	PART
cblr-3003	679	29	determine	determine	VERB
cblr-3003	679	30	the	the	DET
cblr-3003	679	31	actual	actual	ADJ
cblr-3003	679	32	value	value	NOUN
cblr-3003	679	33	of	of	ADP
cblr-3003	679	34	the	the	DET
cblr-3003	679	35	enterprise	enterprise	NOUN
cblr-3003	679	36	before	before	SCONJ
cblr-3003	679	37	the	the	DET
cblr-3003	679	38	ultimate	ultimate	ADJ
cblr-3003	679	39	ownership	ownership	NOUN
cblr-3003	679	40	allocation	allocation	NOUN
cblr-3003	679	41	is	be	AUX
cblr-3003	679	42	finally	finally	ADV
cblr-3003	679	43	determined	determine	VERB
cblr-3003	679	44	.	.	PUNCT
cblr-3003	679	45	"	"	PUNCT
cblr-3003	680	1	1	1	NUM
cblr-3003	680	2	'	'	PUNCT
cblr-3003	680	3	in	in	ADP
cblr-3003	680	4	the	the	DET
cblr-3003	680	5	meantime	meantime	NOUN
cblr-3003	680	6	,	,	PUNCT
cblr-3003	680	7	stakeholders	stakeholder	NOUN
cblr-3003	680	8	'	'	PART
cblr-3003	680	9	relative	relative	ADJ
cblr-3003	680	10	priority	priority	NOUN
cblr-3003	680	11	status	status	NOUN
cblr-3003	680	12	is	be	AUX
cblr-3003	680	13	preserved	preserve	VERB
cblr-3003	680	14	.	.	PUNCT
cblr-3003	681	1	underlying	underlie	VERB
cblr-3003	681	2	this	this	DET
cblr-3003	681	3	theory	theory	NOUN
cblr-3003	681	4	are	be	AUX
cblr-3003	681	5	the	the	DET
cblr-3003	681	6	assumptions	assumption	NOUN
cblr-3003	681	7	that	that	SCONJ
cblr-3003	681	8	markets	market	NOUN
cblr-3003	681	9	will	will	AUX
cblr-3003	681	10	eventually	eventually	ADV
cblr-3003	681	11	value	value	VERB
cblr-3003	681	12	reorganized	reorganize	VERB
cblr-3003	681	13	companies	company	NOUN
cblr-3003	681	14	appropriately	appropriately	ADV
cblr-3003	681	15	since	since	SCONJ
cblr-3003	681	16	"	"	PUNCT
cblr-3003	681	17	the	the	DET
cblr-3003	681	18	stigma	stigma	NOUN
cblr-3003	681	19	of	of	ADP
cblr-3003	681	20	bankruptcy	bankruptcy	NOUN
cblr-3003	681	21	surely	surely	ADV
cblr-3003	681	22	lessens	lessen	VERB
cblr-3003	681	23	as	as	SCONJ
cblr-3003	681	24	time	time	NOUN
cblr-3003	681	25	goes	go	VERB
cblr-3003	681	26	by	by	ADV
cblr-3003	681	27	,	,	PUNCT
cblr-3003	681	28	"	"	PUNCT
cblr-3003	681	29	and	and	CCONJ
cblr-3003	681	30	that	that	SCONJ
cblr-3003	681	31	a	a	DET
cblr-3003	681	32	"	"	PUNCT
cblr-3003	681	33	'	'	PUNCT
cblr-3003	681	34	douglas	douglas	PROPN
cblr-3003	681	35	g.	g.	PROPN
cblr-3003	681	36	baird	baird	PROPN
cblr-3003	681	37	&	&	CCONJ
cblr-3003	681	38	robert	robert	PROPN
cblr-3003	681	39	k.	k.	PROPN
cblr-3003	681	40	rasmussen	rasmussen	PROPN
cblr-3003	681	41	,	,	PUNCT
cblr-3003	681	42	control	control	NOUN
cblr-3003	681	43	rights	right	NOUN
cblr-3003	681	44	,	,	PUNCT
cblr-3003	681	45	priority	priority	NOUN
cblr-3003	681	46	rights	right	NOUN
cblr-3003	681	47	,	,	PUNCT
cblr-3003	681	48	and	and	CCONJ
cblr-3003	681	49	the	the	DET
cblr-3003	681	50	conceptual	conceptual	ADJ
cblr-3003	681	51	foundations	foundation	NOUN
cblr-3003	681	52	of	of	ADP
cblr-3003	681	53	corporate	corporate	ADJ
cblr-3003	681	54	reorganizations	reorganization	NOUN
cblr-3003	681	55	,	,	PUNCT
cblr-3003	681	56	87	87	NUM
cblr-3003	681	57	va	va	NOUN
cblr-3003	681	58	.	.	PUNCT
cblr-3003	682	1	l.	l.	PROPN
cblr-3003	682	2	rev	rev	PROPN
cblr-3003	682	3	.	.	PROPN
cblr-3003	683	1	921,936	921,936	NUM
cblr-3003	683	2	(	(	PUNCT
cblr-3003	683	3	2001	2001	NUM
cblr-3003	683	4	)	)	PUNCT
cblr-3003	683	5	.	.	PUNCT
cblr-3003	684	1	'	'	PUNCT
cblr-3003	684	2	6	6	NUM
cblr-3003	684	3	'	'	PUNCT
cblr-3003	684	4	in	in	ADP
cblr-3003	684	5	re	re	NOUN
cblr-3003	684	6	pub	pub	NOUN
cblr-3003	684	7	.	.	PUNCT
cblr-3003	685	1	serv	serv	PROPN
cblr-3003	685	2	.	.	PUNCT
cblr-3003	685	3	co.	co.	PROPN
cblr-3003	685	4	,	,	PUNCT
cblr-3003	685	5	88	88	NUM
cblr-3003	685	6	b.r	b.r	PROPN
cblr-3003	685	7	.	.	PROPN
cblr-3003	685	8	521	521	NUM
cblr-3003	685	9	,	,	PUNCT
cblr-3003	685	10	538	538	NUM
cblr-3003	685	11	(	(	PUNCT
cblr-3003	685	12	bankr	bankr	ADJ
cblr-3003	685	13	.	.	PUNCT
cblr-3003	686	1	d.n.h	d.n.h	PROPN
cblr-3003	686	2	.	.	PROPN
cblr-3003	686	3	1988	1988	NUM
cblr-3003	686	4	)	)	PUNCT
cblr-3003	686	5	(	(	PUNCT
cblr-3003	686	6	allowing	allow	VERB
cblr-3003	686	7	extension	extension	NOUN
cblr-3003	686	8	of	of	ADP
cblr-3003	686	9	a	a	DET
cblr-3003	686	10	debtor	debtor	NOUN
cblr-3003	686	11	's	's	PART
cblr-3003	686	12	exclusivity	exclusivity	NOUN
cblr-3003	686	13	period	period	NOUN
cblr-3003	686	14	given	give	VERB
cblr-3003	686	15	alleged	allege	VERB
cblr-3003	686	16	feasibility	feasibility	NOUN
cblr-3003	686	17	of	of	ADP
cblr-3003	686	18	developing	develop	VERB
cblr-3003	686	19	a	a	DET
cblr-3003	686	20	confirmable	confirmable	ADJ
cblr-3003	686	21	plan	plan	NOUN
cblr-3003	686	22	)	)	PUNCT
cblr-3003	686	23	.	.	PUNCT
cblr-3003	687	1	161	161	NUM
cblr-3003	687	2	baird	baird	PROPN
cblr-3003	687	3	&	&	CCONJ
cblr-3003	687	4	bernstein	bernstein	PROPN
cblr-3003	687	5	,	,	PUNCT
cblr-3003	687	6	supra	supra	PROPN
cblr-3003	687	7	note	note	PROPN
cblr-3003	687	8	52	52	NUM
cblr-3003	687	9	,	,	PUNCT
cblr-3003	687	10	at	at	ADP
cblr-3003	687	11	44	44	NUM
cblr-3003	687	12	.	.	PUNCT
cblr-3003	688	1	for	for	ADP
cblr-3003	688	2	a	a	DET
cblr-3003	688	3	discussion	discussion	NOUN
cblr-3003	688	4	of	of	ADP
cblr-3003	688	5	absolute	absolute	ADJ
cblr-3003	688	6	versus	versus	ADJ
cblr-3003	688	7	relative	relative	ADJ
cblr-3003	688	8	priority	priority	NOUN
cblr-3003	688	9	,	,	PUNCT
cblr-3003	688	10	see	see	VERB
cblr-3003	688	11	generally	generally	ADV
cblr-3003	688	12	james	james	PROPN
cblr-3003	688	13	c.	c.	PROPN
cblr-3003	688	14	bonbright	bonbright	PROPN
cblr-3003	688	15	&	&	CCONJ
cblr-3003	688	16	milton	milton	PROPN
cblr-3003	688	17	m.	m.	PROPN
cblr-3003	688	18	bergerman	bergerman	PROPN
cblr-3003	688	19	,	,	PUNCT
cblr-3003	688	20	two	two	NUM
cblr-3003	688	21	rival	rival	ADJ
cblr-3003	688	22	theories	theory	NOUN
cblr-3003	688	23	df	df	VERB
cblr-3003	688	24	priority	priority	NOUN
cblr-3003	688	25	rights	right	NOUN
cblr-3003	688	26	of	of	ADP
cblr-3003	688	27	security	security	NOUN
cblr-3003	688	28	holders	holder	NOUN
cblr-3003	688	29	in	in	ADP
cblr-3003	688	30	a	a	DET
cblr-3003	688	31	corporate	corporate	ADJ
cblr-3003	688	32	reorganization	reorganization	NOUN
cblr-3003	688	33	,	,	PUNCT
cblr-3003	688	34	28	28	NUM
cblr-3003	688	35	colum	colum	NOUN
cblr-3003	688	36	.	.	PUNCT
cblr-3003	689	1	l.	l.	PROPN
cblr-3003	689	2	rev	rev	PROPN
cblr-3003	689	3	.	.	PROPN
cblr-3003	690	1	127	127	NUM
cblr-3003	690	2	(	(	PUNCT
cblr-3003	690	3	1928	1928	NUM
cblr-3003	690	4	)	)	PUNCT
cblr-3003	690	5	,	,	PUNCT
cblr-3003	690	6	and	and	CCONJ
cblr-3003	690	7	see	see	VERB
cblr-3003	690	8	generally	generally	ADV
cblr-3003	690	9	baird	baird	PROPN
cblr-3003	690	10	&	&	CCONJ
cblr-3003	690	11	bernstein	bernstein	PROPN
cblr-3003	690	12	,	,	PUNCT
cblr-3003	690	13	supra	supra	PROPN
cblr-3003	690	14	note	note	NOUN
cblr-3003	690	15	52	52	NUM
cblr-3003	690	16	.	.	PUNCT
cblr-3003	691	1	no	no	INTJ
cblr-3003	691	2	.	.	PUNCT
cblr-3003	692	1	2:403	2:403	NUM
cblr-3003	692	2	]	]	X
cblr-3003	692	3	va	va	PROPN
cblr-3003	692	4	lua	lua	PROPN
cblr-3003	692	5	tion	tion	PROPN
cblr-3003	692	6	uncer	uncer	NOUN
cblr-3003	692	7	ta	ta	AUX
cblr-3003	692	8	inty	inty	PROPN
cblr-3003	692	9	"	"	PUNCT
cblr-3003	692	10	sophisticated	sophisticated	ADJ
cblr-3003	692	11	investor	investor	NOUN
cblr-3003	692	12	is	be	AUX
cblr-3003	692	13	capable	capable	ADJ
cblr-3003	692	14	of	of	ADP
cblr-3003	692	15	analyzing	analyze	VERB
cblr-3003	692	16	with	with	ADP
cblr-3003	692	17	some	some	DET
cblr-3003	692	18	success	success	NOUN
cblr-3003	692	19	the	the	DET
cblr-3003	692	20	future	future	ADJ
cblr-3003	692	21	prospects	prospect	NOUN
cblr-3003	692	22	of	of	ADP
cblr-3003	692	23	[	[	PUNCT
cblr-3003	692	24	a	a	DET
cblr-3003	692	25	reorganizing	reorganizing	NOUN
cblr-3003	692	26	debtor]."62	debtor]."62	DET
cblr-3003	692	27	the	the	DET
cblr-3003	692	28	parties	party	NOUN
cblr-3003	692	29	'	'	PART
cblr-3003	692	30	risks	risk	NOUN
cblr-3003	692	31	are	be	AUX
cblr-3003	692	32	not	not	PART
cblr-3003	692	33	reciprocal	reciprocal	ADJ
cblr-3003	692	34	under	under	ADP
cblr-3003	692	35	a	a	DET
cblr-3003	692	36	relative	relative	ADJ
cblr-3003	692	37	priority	priority	NOUN
cblr-3003	692	38	regime	regime	NOUN
cblr-3003	692	39	.	.	PUNCT
cblr-3003	693	1	in	in	ADP
cblr-3003	693	2	the	the	DET
cblr-3003	693	3	event	event	NOUN
cblr-3003	693	4	that	that	SCONJ
cblr-3003	693	5	the	the	DET
cblr-3003	693	6	debtor	debtor	NOUN
cblr-3003	693	7	's	's	PART
cblr-3003	693	8	value	value	NOUN
cblr-3003	693	9	proves	prove	VERB
cblr-3003	693	10	sufficient	sufficient	ADJ
cblr-3003	693	11	to	to	PART
cblr-3003	693	12	provide	provide	VERB
cblr-3003	693	13	a	a	DET
cblr-3003	693	14	recovery	recovery	NOUN
cblr-3003	693	15	for	for	ADP
cblr-3003	693	16	a	a	DET
cblr-3003	693	17	given	give	VERB
cblr-3003	693	18	class	class	NOUN
cblr-3003	693	19	of	of	ADP
cblr-3003	693	20	junior	junior	ADJ
cblr-3003	693	21	claimants	claimant	NOUN
cblr-3003	693	22	,	,	PUNCT
cblr-3003	693	23	this	this	DET
cblr-3003	693	24	class	class	NOUN
cblr-3003	693	25	will	will	AUX
cblr-3003	693	26	receive	receive	VERB
cblr-3003	693	27	a	a	DET
cblr-3003	693	28	recovery	recovery	NOUN
cblr-3003	693	29	.	.	PUNCT
cblr-3003	694	1	but	but	CCONJ
cblr-3003	694	2	junior	junior	ADJ
cblr-3003	694	3	claimants	claimant	NOUN
cblr-3003	694	4	are	be	AUX
cblr-3003	694	5	not	not	PART
cblr-3003	694	6	required	require	VERB
cblr-3003	694	7	either	either	ADV
cblr-3003	694	8	to	to	PART
cblr-3003	694	9	compensate	compensate	VERB
cblr-3003	694	10	senior	senior	ADJ
cblr-3003	694	11	claimants	claimant	NOUN
cblr-3003	694	12	ex	ex	PRON
cblr-3003	694	13	post	post	NOUN
cblr-3003	694	14	if	if	SCONJ
cblr-3003	694	15	the	the	DET
cblr-3003	694	16	debtor	debtor	NOUN
cblr-3003	694	17	's	's	PART
cblr-3003	694	18	value	value	NOUN
cblr-3003	694	19	proves	prove	VERB
cblr-3003	694	20	insufficient	insufficient	ADJ
cblr-3003	694	21	to	to	PART
cblr-3003	694	22	provide	provide	VERB
cblr-3003	694	23	a	a	DET
cblr-3003	694	24	recovery	recovery	NOUN
cblr-3003	694	25	for	for	ADP
cblr-3003	694	26	senior	senior	ADJ
cblr-3003	694	27	claims	claim	NOUN
cblr-3003	694	28	,	,	PUNCT
cblr-3003	694	29	or	or	CCONJ
cblr-3003	694	30	to	to	PART
cblr-3003	694	31	compensate	compensate	VERB
cblr-3003	694	32	senior	senior	ADJ
cblr-3003	694	33	claimants	claimant	NOUN
cblr-3003	694	34	ex	ex	PRON
cblr-3003	694	35	ante	ante	NOUN
cblr-3003	694	36	for	for	ADP
cblr-3003	694	37	assuming	assume	VERB
cblr-3003	694	38	this	this	DET
cblr-3003	694	39	risk	risk	NOUN
cblr-3003	694	40	.	.	PUNCT
cblr-3003	695	1	'63	'63	PROPN
cblr-3003	695	2	nevertheless	nevertheless	ADV
cblr-3003	695	3	,	,	PUNCT
cblr-3003	695	4	senior	senior	ADJ
cblr-3003	695	5	claimants	claimant	NOUN
cblr-3003	695	6	are	be	AUX
cblr-3003	695	7	at	at	ADV
cblr-3003	695	8	least	least	ADV
cblr-3003	695	9	partially	partially	ADV
cblr-3003	695	10	compensated	compensate	VERB
cblr-3003	695	11	by	by	ADP
cblr-3003	695	12	avoiding	avoid	VERB
cblr-3003	695	13	both	both	CCONJ
cblr-3003	695	14	the	the	DET
cblr-3003	695	15	risk	risk	NOUN
cblr-3003	695	16	of	of	ADP
cblr-3003	695	17	judicial	judicial	ADJ
cblr-3003	695	18	overvaluation	overvaluation	NOUN
cblr-3003	695	19	and	and	CCONJ
cblr-3003	695	20	litigation	litigation	NOUN
cblr-3003	695	21	costs	cost	NOUN
cblr-3003	695	22	.	.	PUNCT
cblr-3003	696	1	'64	'64	NUM
cblr-3003	696	2	moreover	moreover	ADV
cblr-3003	696	3	,	,	PUNCT
cblr-3003	696	4	logic	logic	NOUN
cblr-3003	696	5	and	and	CCONJ
cblr-3003	696	6	fairness	fairness	NOUN
cblr-3003	696	7	dictate	dictate	VERB
cblr-3003	696	8	that	that	SCONJ
cblr-3003	696	9	"	"	PUNCT
cblr-3003	696	10	desirable	desirable	ADJ
cblr-3003	696	11	"	"	PUNCT
cblr-3003	696	12	deviations	deviation	NOUN
cblr-3003	696	13	from	from	ADP
cblr-3003	696	14	absolute	absolute	ADJ
cblr-3003	696	15	priority	priority	NOUN
cblr-3003	696	16	suffered	suffer	VERB
cblr-3003	696	17	in	in	ADP
cblr-3003	696	18	an	an	DET
cblr-3003	696	19	attempt	attempt	NOUN
cblr-3003	696	20	to	to	PART
cblr-3003	696	21	achieve	achieve	VERB
cblr-3003	696	22	the	the	DET
cblr-3003	696	23	goals	goal	NOUN
cblr-3003	696	24	of	of	ADP
cblr-3003	696	25	decreased	decrease	VERB
cblr-3003	696	26	valuation	valuation	NOUN
cblr-3003	696	27	costs	cost	NOUN
cblr-3003	696	28	and	and	CCONJ
cblr-3003	696	29	reduced	reduce	VERB
cblr-3003	696	30	strategic	strategic	ADJ
cblr-3003	696	31	behavior	behavior	NOUN
cblr-3003	696	32	(	(	PUNCT
cblr-3003	696	33	e.g.	e.g.	ADV
cblr-3003	696	34	,	,	PUNCT
cblr-3003	696	35	deviations	deviation	NOUN
cblr-3003	696	36	under	under	ADP
cblr-3003	696	37	the	the	DET
cblr-3003	696	38	options	option	NOUN
cblr-3003	696	39	approach	approach	NOUN
cblr-3003	696	40	)	)	PUNCT
cblr-3003	696	41	should	should	AUX
cblr-3003	696	42	be	be	AUX
cblr-3003	696	43	considered	consider	VERB
cblr-3003	696	44	separately	separately	ADV
cblr-3003	696	45	from	from	ADP
cblr-3003	696	46	"	"	PUNCT
cblr-3003	696	47	undesirable	undesirable	ADJ
cblr-3003	696	48	"	"	PUNCT
cblr-3003	696	49	deviations	deviation	NOUN
cblr-3003	696	50	extracted	extract	VERB
cblr-3003	696	51	through	through	ADP
cblr-3003	696	52	strategic	strategic	ADJ
cblr-3003	696	53	behavior	behavior	NOUN
cblr-3003	696	54	or	or	CCONJ
cblr-3003	696	55	at	at	ADP
cblr-3003	696	56	great	great	ADJ
cblr-3003	696	57	expense	expense	NOUN
cblr-3003	696	58	(	(	PUNCT
cblr-3003	696	59	e.g.	e.g.	ADJ
cblr-3003	696	60	,	,	PUNCT
cblr-3003	696	61	bad	bad	ADJ
cblr-3003	696	62	faith	faith	NOUN
cblr-3003	696	63	settlements	settlement	NOUN
cblr-3003	696	64	and	and	CCONJ
cblr-3003	696	65	cramdown	cramdown	ADJ
cblr-3003	696	66	litigation	litigation	NOUN
cblr-3003	696	67	)	)	PUNCT
cblr-3003	696	68	.	.	PUNCT
cblr-3003	697	1	there	there	PRON
cblr-3003	697	2	are	be	VERB
cblr-3003	697	3	many	many	ADJ
cblr-3003	697	4	ways	way	NOUN
cblr-3003	697	5	to	to	PART
cblr-3003	697	6	implement	implement	VERB
cblr-3003	697	7	a	a	DET
cblr-3003	697	8	reorganization	reorganization	NOUN
cblr-3003	697	9	plan	plan	NOUN
cblr-3003	697	10	based	base	VERB
cblr-3003	697	11	on	on	ADP
cblr-3003	697	12	relative	relative	ADJ
cblr-3003	697	13	priority	priority	NOUN
cblr-3003	697	14	.	.	PUNCT
cblr-3003	697	15	'	'	PUNCT
cblr-3003	698	1	one	one	NUM
cblr-3003	698	2	option	option	NOUN
cblr-3003	698	3	is	be	AUX
cblr-3003	698	4	to	to	PART
cblr-3003	698	5	give	give	VERB
cblr-3003	698	6	claimants	claimant	NOUN
cblr-3003	698	7	who	who	PRON
cblr-3003	698	8	are	be	AUX
cblr-3003	698	9	impaired	impair	VERB
cblr-3003	698	10	under	under	ADP
cblr-3003	698	11	the	the	DET
cblr-3003	698	12	plan	plan	NOUN
cblr-3003	698	13	warrants	warrant	NOUN
cblr-3003	698	14	to	to	PART
cblr-3003	698	15	purchase	purchase	VERB
cblr-3003	698	16	common	common	ADJ
cblr-3003	698	17	stock	stock	NOUN
cblr-3003	698	18	for	for	ADP
cblr-3003	698	19	a	a	DET
cblr-3003	698	20	specified	specify	VERB
cblr-3003	698	21	exercise	exercise	NOUN
cblr-3003	698	22	price	price	NOUN
cblr-3003	698	23	at	at	ADP
cblr-3003	698	24	some	some	DET
cblr-3003	698	25	point	point	NOUN
cblr-3003	698	26	in	in	ADP
cblr-3003	698	27	the	the	DET
cblr-3003	698	28	future	future	NOUN
cblr-3003	698	29	.	.	PUNCT
cblr-3003	699	1	'66	'66	NUM
cblr-3003	699	2	the	the	DET
cblr-3003	699	3	exercise	exercise	NOUN
cblr-3003	699	4	price	price	NOUN
cblr-3003	699	5	should	should	AUX
cblr-3003	699	6	in	in	ADP
cblr-3003	699	7	theory	theory	NOUN
cblr-3003	699	8	be	be	AUX
cblr-3003	699	9	set	set	VERB
cblr-3003	699	10	based	base	VERB
cblr-3003	699	11	on	on	ADP
cblr-3003	699	12	the	the	DET
cblr-3003	699	13	implied	imply	VERB
cblr-3003	699	14	valuation	valuation	NOUN
cblr-3003	699	15	at	at	ADP
cblr-3003	699	16	which	which	PRON
cblr-3003	699	17	the	the	DET
cblr-3003	699	18	owners	owner	NOUN
cblr-3003	699	19	of	of	ADP
cblr-3003	699	20	these	these	DET
cblr-3003	699	21	warrants	warrant	NOUN
cblr-3003	699	22	would	would	AUX
cblr-3003	699	23	be	be	AUX
cblr-3003	699	24	entitled	entitle	VERB
cblr-3003	699	25	to	to	ADP
cblr-3003	699	26	a	a	DET
cblr-3003	699	27	recovery	recovery	NOUN
cblr-3003	699	28	under	under	ADP
cblr-3003	699	29	the	the	DET
cblr-3003	699	30	absolute	absolute	ADJ
cblr-3003	699	31	162	162	NUM
cblr-3003	699	32	in	in	ADP
cblr-3003	699	33	re	re	PROPN
cblr-3003	699	34	n.y	n.y	PROPN
cblr-3003	699	35	.	.	PROPN
cblr-3003	699	36	,	,	PUNCT
cblr-3003	699	37	new	new	PROPN
cblr-3003	699	38	haven	haven	PROPN
cblr-3003	699	39	&	&	CCONJ
cblr-3003	699	40	hartford	hartford	PROPN
cblr-3003	699	41	r.r	r.r	PROPN
cblr-3003	699	42	.	.	PROPN
cblr-3003	699	43	,	,	PUNCT
cblr-3003	699	44	632	632	NUM
cblr-3003	699	45	f.2d	f.2d	NOUN
cblr-3003	699	46	955	955	NUM
cblr-3003	699	47	,	,	PUNCT
cblr-3003	699	48	963	963	NUM
cblr-3003	699	49	(	(	PUNCT
cblr-3003	699	50	2d	2d	NUM
cblr-3003	699	51	cir	cir	NOUN
cblr-3003	699	52	.	.	PUNCT
cblr-3003	699	53	1980	1980	NUM
cblr-3003	699	54	)	)	PUNCT
cblr-3003	700	1	(	(	PUNCT
cblr-3003	700	2	finding	find	VERB
cblr-3003	700	3	a	a	DET
cblr-3003	700	4	market	market	NOUN
cblr-3003	700	5	-	-	PUNCT
cblr-3003	700	6	based	base	VERB
cblr-3003	700	7	valuation	valuation	NOUN
cblr-3003	700	8	approach	approach	NOUN
cblr-3003	700	9	to	to	PART
cblr-3003	700	10	be	be	AUX
cblr-3003	700	11	plausible	plausible	ADJ
cblr-3003	700	12	)	)	PUNCT
cblr-3003	700	13	.	.	PUNCT
cblr-3003	701	1	163	163	NUM
cblr-3003	701	2	see	see	VERB
cblr-3003	701	3	baird	baird	PROPN
cblr-3003	701	4	&	&	CCONJ
cblr-3003	701	5	bernstein	bernstein	PROPN
cblr-3003	701	6	,	,	PUNCT
cblr-3003	701	7	supra	supra	PROPN
cblr-3003	701	8	note	note	PROPN
cblr-3003	701	9	52	52	NUM
cblr-3003	701	10	,	,	PUNCT
cblr-3003	701	11	at	at	ADP
cblr-3003	701	12	48	48	NUM
cblr-3003	701	13	n.60	n.60	PROPN
cblr-3003	701	14	(	(	PUNCT
cblr-3003	701	15	explaining	explain	VERB
cblr-3003	701	16	that	that	SCONJ
cblr-3003	701	17	junior	junior	ADJ
cblr-3003	701	18	creditors	creditor	NOUN
cblr-3003	701	19	would	would	AUX
cblr-3003	701	20	be	be	AUX
cblr-3003	701	21	required	require	VERB
cblr-3003	701	22	to	to	PART
cblr-3003	701	23	compensate	compensate	VERB
cblr-3003	701	24	senior	senior	ADJ
cblr-3003	701	25	claimants	claimant	NOUN
cblr-3003	701	26	for	for	ADP
cblr-3003	701	27	this	this	DET
cblr-3003	701	28	right	right	NOUN
cblr-3003	701	29	under	under	ADP
cblr-3003	701	30	the	the	DET
cblr-3003	701	31	absolute	absolute	ADJ
cblr-3003	701	32	priority	priority	NOUN
cblr-3003	701	33	rule	rule	NOUN
cblr-3003	701	34	)	)	PUNCT
cblr-3003	701	35	.	.	PUNCT
cblr-3003	702	1	see	see	VERB
cblr-3003	702	2	also	also	ADV
cblr-3003	702	3	brudney	brudney	PROPN
cblr-3003	702	4	,	,	PUNCT
cblr-3003	702	5	supra	supra	PROPN
cblr-3003	702	6	note	note	PROPN
cblr-3003	702	7	147	147	NUM
cblr-3003	702	8	,	,	PUNCT
cblr-3003	702	9	at	at	ADP
cblr-3003	702	10	331	331	NUM
cblr-3003	702	11	-	-	SYM
cblr-3003	702	12	35	35	NUM
cblr-3003	702	13	(	(	PUNCT
cblr-3003	702	14	arguing	argue	VERB
cblr-3003	702	15	in	in	ADP
cblr-3003	702	16	response	response	NOUN
cblr-3003	702	17	to	to	ADP
cblr-3003	702	18	a	a	DET
cblr-3003	702	19	relative	relative	ADJ
cblr-3003	702	20	priority	priority	NOUN
cblr-3003	702	21	proposal	proposal	NOUN
cblr-3003	702	22	made	make	VERB
cblr-3003	702	23	by	by	ADP
cblr-3003	702	24	the	the	DET
cblr-3003	702	25	commission	commission	NOUN
cblr-3003	702	26	on	on	ADP
cblr-3003	702	27	the	the	DET
cblr-3003	702	28	bankruptcy	bankruptcy	NOUN
cblr-3003	702	29	laws	law	NOUN
cblr-3003	702	30	of	of	ADP
cblr-3003	702	31	the	the	DET
cblr-3003	702	32	united	united	PROPN
cblr-3003	702	33	states	states	PROPN
cblr-3003	702	34	that	that	SCONJ
cblr-3003	702	35	"	"	PUNCT
cblr-3003	702	36	those	those	PRON
cblr-3003	702	37	who	who	PRON
cblr-3003	702	38	are	be	AUX
cblr-3003	702	39	given	give	VERB
cblr-3003	702	40	an	an	DET
cblr-3003	702	41	opportunity	opportunity	NOUN
cblr-3003	702	42	to	to	PART
cblr-3003	702	43	participate	participate	VERB
cblr-3003	702	44	if	if	SCONJ
cblr-3003	702	45	excess	excess	ADJ
cblr-3003	702	46	value	value	NOUN
cblr-3003	702	47	materializes	materialize	VERB
cblr-3003	702	48	in	in	ADP
cblr-3003	702	49	the	the	DET
cblr-3003	702	50	future	future	NOUN
cblr-3003	702	51	,	,	PUNCT
cblr-3003	702	52	should	should	AUX
cblr-3003	702	53	only	only	ADV
cblr-3003	702	54	be	be	AUX
cblr-3003	702	55	given	give	VERB
cblr-3003	702	56	that	that	DET
cblr-3003	702	57	opportunity	opportunity	NOUN
cblr-3003	702	58	if	if	SCONJ
cblr-3003	702	59	they	they	PRON
cblr-3003	702	60	(	(	PUNCT
cblr-3003	702	61	or	or	CCONJ
cblr-3003	702	62	some	some	DET
cblr-3003	702	63	third	third	ADJ
cblr-3003	702	64	persons	person	NOUN
cblr-3003	702	65	)	)	PUNCT
cblr-3003	702	66	are	be	AUX
cblr-3003	702	67	willing	willing	ADJ
cblr-3003	702	68	to	to	PART
cblr-3003	702	69	pay	pay	VERB
cblr-3003	702	70	the	the	DET
cblr-3003	702	71	seniors	senior	NOUN
cblr-3003	702	72	the	the	DET
cblr-3003	702	73	cost	cost	NOUN
cblr-3003	702	74	of	of	ADP
cblr-3003	702	75	a	a	DET
cblr-3003	702	76	failure	failure	NOUN
cblr-3003	702	77	in	in	ADP
cblr-3003	702	78	the	the	DET
cblr-3003	702	79	future	future	NOUN
cblr-3003	702	80	"	"	PUNCT
cblr-3003	702	81	)	)	PUNCT
cblr-3003	702	82	.	.	PUNCT
cblr-3003	703	1	164	164	NUM
cblr-3003	703	2	see	see	VERB
cblr-3003	703	3	baird	baird	PROPN
cblr-3003	703	4	&	&	CCONJ
cblr-3003	703	5	bernstein	bernstein	PROPN
cblr-3003	703	6	,	,	PUNCT
cblr-3003	703	7	supra	supra	PROPN
cblr-3003	703	8	note	note	PROPN
cblr-3003	703	9	52	52	NUM
cblr-3003	703	10	,	,	PUNCT
cblr-3003	703	11	at	at	ADP
cblr-3003	703	12	48	48	NUM
cblr-3003	703	13	.	.	PUNCT
cblr-3003	704	1	165	165	NUM
cblr-3003	704	2	see	see	VERB
cblr-3003	704	3	generally	generally	ADV
cblr-3003	704	4	baird	baird	PROPN
cblr-3003	704	5	&	&	CCONJ
cblr-3003	704	6	bernstein	bernstein	PROPN
cblr-3003	704	7	,	,	PUNCT
cblr-3003	704	8	supra	supra	PROPN
cblr-3003	704	9	note	note	PROPN
cblr-3003	704	10	52	52	NUM
cblr-3003	704	11	,	,	PUNCT
cblr-3003	704	12	at	at	ADP
cblr-3003	704	13	43	43	NUM
cblr-3003	704	14	-	-	SYM
cblr-3003	704	15	49	49	NUM
cblr-3003	704	16	.	.	PUNCT
cblr-3003	705	1	16	16	NUM
cblr-3003	705	2	see	see	VERB
cblr-3003	705	3	i	i	PRON
cblr-3003	705	4	d.	d.	PROPN
cblr-3003	705	5	at	at	ADP
cblr-3003	705	6	44	44	NUM
cblr-3003	705	7	.	.	PUNCT
cblr-3003	706	1	[	[	X
cblr-3003	706	2	vol	vol	NOUN
cblr-3003	706	3	.	.	PUNCT
cblr-3003	707	1	2005columbia	2005columbia	NUM
cblr-3003	707	2	business	business	NOUN
cblr-3003	707	3	la	la	PROPN
cblr-3003	707	4	w	w	PROPN
cblr-3003	707	5	review	review	NOUN
cblr-3003	707	6	priority	priority	NOUN
cblr-3003	707	7	rule	rule	NOUN
cblr-3003	707	8	.	.	PUNCT
cblr-3003	708	1	plans	plan	NOUN
cblr-3003	708	2	of	of	ADP
cblr-3003	708	3	reorganization	reorganization	NOUN
cblr-3003	708	4	incorporating	incorporate	VERB
cblr-3003	708	5	warrants	warrant	NOUN
cblr-3003	708	6	are	be	AUX
cblr-3003	708	7	relatively	relatively	ADV
cblr-3003	708	8	common	common	ADJ
cblr-3003	708	9	:	:	PUNCT
cblr-3003	708	10	table	table	NOUN
cblr-3003	708	11	3	3	NUM
cblr-3003	708	12	.	.	PUNCT
cblr-3003	708	13	utilization	utilization	NOUN
cblr-3003	708	14	of	of	ADP
cblr-3003	708	15	warrants	warrant	NOUN
cblr-3003	708	16	in	in	ADP
cblr-3003	708	17	selected	select	VERB
cblr-3003	708	18	chapter	chapter	NOUN
cblr-3003	708	19	11	11	NUM
cblr-3003	708	20	reorganization	reorganization	NOUN
cblr-3003	708	21	plans"7	plans"7	PROPN
cblr-3003	708	22	filing	filing	NOUN
cblr-3003	708	23	confirmed	confirm	VERB
cblr-3003	708	24	confirmed	confirm	VERB
cblr-3003	708	25	plans	plan	NOUN
cblr-3003	708	26	percentage	percentage	NOUN
cblr-3003	708	27	of	of	ADP
cblr-3003	708	28	confirmed	confirm	VERB
cblr-3003	708	29	plans	plan	NOUN
cblr-3003	708	30	year	year	NOUN
cblr-3003	708	31	plans	plan	NOUN
cblr-3003	708	32	utilizing	utilize	VERB
cblr-3003	708	33	warrants	warrant	NOUN
cblr-3003	708	34	utilizing	utilize	VERB
cblr-3003	708	35	warrants	warrant	NOUN
cblr-3003	708	36	1995	1995	NUM
cblr-3003	708	37	9	9	NUM
cblr-3003	708	38	3	3	NUM
cblr-3003	708	39	33	33	NUM
cblr-3003	708	40	%	%	NOUN
cblr-3003	708	41	1996	1996	NUM
cblr-3003	708	42	7	7	NUM
cblr-3003	708	43	4	4	NUM
cblr-3003	708	44	57	57	NUM
cblr-3003	708	45	%	%	NOUN
cblr-3003	708	46	1997	1997	NUM
cblr-3003	708	47	8	8	NUM
cblr-3003	708	48	3	3	NUM
cblr-3003	708	49	38	38	NUM
cblr-3003	708	50	%	%	NOUN
cblr-3003	708	51	1998	1998	NUM
cblr-3003	708	52	7	7	NUM
cblr-3003	708	53	4	4	NUM
cblr-3003	708	54	57	57	NUM
cblr-3003	708	55	%	%	NOUN
cblr-3003	708	56	1999	1999	NUM
cblr-3003	708	57	15	15	NUM
cblr-3003	708	58	3	3	NUM
cblr-3003	708	59	20	20	NUM
cblr-3003	708	60	%	%	NOUN
cblr-3003	708	61	2000	2000	NUM
cblr-3003	708	62	23	23	NUM
cblr-3003	708	63	7	7	NUM
cblr-3003	708	64	30	30	NUM
cblr-3003	708	65	%	%	NOUN
cblr-3003	708	66	2001	2001	NUM
cblr-3003	708	67	18	18	NUM
cblr-3003	708	68	8	8	NUM
cblr-3003	708	69	44	44	NUM
cblr-3003	708	70	%	%	NOUN
cblr-3003	708	71	2002	2002	NUM
cblr-3003	708	72	52	52	NUM
cblr-3003	708	73	19	19	NUM
cblr-3003	708	74	37	37	NUM
cblr-3003	708	75	%	%	NOUN
cblr-3003	708	76	2003	2003	NUM
cblr-3003	708	77	44	44	NUM
cblr-3003	708	78	17	17	NUM
cblr-3003	708	79	39	39	NUM
cblr-3003	708	80	%	%	NOUN
cblr-3003	708	81	2004	2004	NUM
cblr-3003	708	82	25	25	NUM
cblr-3003	708	83	5	5	NUM
cblr-3003	708	84	20	20	NUM
cblr-3003	708	85	%	%	NOUN
cblr-3003	708	86	another	another	DET
cblr-3003	708	87	option	option	NOUN
cblr-3003	708	88	is	be	AUX
cblr-3003	708	89	to	to	PART
cblr-3003	708	90	give	give	VERB
cblr-3003	708	91	junior	junior	ADJ
cblr-3003	708	92	claimants	claimant	NOUN
cblr-3003	708	93	common	common	ADJ
cblr-3003	708	94	stock	stock	NOUN
cblr-3003	708	95	and	and	CCONJ
cblr-3003	708	96	senior	senior	ADJ
cblr-3003	708	97	claimants	claimant	NOUN
cblr-3003	708	98	debt	debt	NOUN
cblr-3003	708	99	or	or	CCONJ
cblr-3003	708	100	preferred	preferred	ADJ
cblr-3003	708	101	stock	stock	NOUN
cblr-3003	708	102	securities	security	NOUN
cblr-3003	708	103	that	that	PRON
cblr-3003	708	104	would	would	AUX
cblr-3003	708	105	be	be	AUX
cblr-3003	708	106	convertible	convertible	ADJ
cblr-3003	708	107	into	into	ADP
cblr-3003	708	108	common	common	ADJ
cblr-3003	708	109	stock	stock	NOUN
cblr-3003	708	110	if	if	SCONJ
cblr-3003	709	1	and	and	CCONJ
cblr-3003	709	2	when	when	SCONJ
cblr-3003	709	3	it	it	PRON
cblr-3003	709	4	became	become	VERB
cblr-3003	709	5	apparent	apparent	ADJ
cblr-3003	709	6	that	that	SCONJ
cblr-3003	709	7	the	the	DET
cblr-3003	709	8	debtor	debtor	NOUN
cblr-3003	709	9	was	be	AUX
cblr-3003	709	10	not	not	PART
cblr-3003	709	11	actually	actually	ADV
cblr-3003	709	12	worth	worth	ADJ
cblr-3003	709	13	enough	enough	ADV
cblr-3003	709	14	to	to	PART
cblr-3003	709	15	provide	provide	VERB
cblr-3003	709	16	a	a	DET
cblr-3003	709	17	recovery	recovery	NOUN
cblr-3003	709	18	to	to	ADP
cblr-3003	709	19	the	the	DET
cblr-3003	709	20	junior	junior	ADJ
cblr-3003	709	21	claimants	claimant	NOUN
cblr-3003	709	22	under	under	ADP
cblr-3003	709	23	the	the	DET
cblr-3003	709	24	absolute	absolute	ADJ
cblr-3003	709	25	priority	priority	NOUN
cblr-3003	709	26	rule	rule	NOUN
cblr-3003	709	27	.	.	PUNCT
cblr-3003	710	1	"8	"8	VERB
cblr-3003	710	2	the	the	DET
cblr-3003	710	3	use	use	NOUN
cblr-3003	710	4	of	of	ADP
cblr-3003	710	5	transferable	transferable	ADJ
cblr-3003	710	6	put	put	NOUN
cblr-3003	710	7	rights	right	NOUN
cblr-3003	710	8	(	(	PUNCT
cblr-3003	710	9	"	"	PUNCT
cblr-3003	710	10	tprs	tprs	NOUN
cblr-3003	710	11	"	"	PUNCT
cblr-3003	710	12	)	)	PUNCT
cblr-3003	710	13	and	and	CCONJ
cblr-3003	710	14	contingent	contingent	ADJ
cblr-3003	710	15	value	value	NOUN
cblr-3003	710	16	rights	right	NOUN
cblr-3003	710	17	(	(	PUNCT
cblr-3003	710	18	"	"	PUNCT
cblr-3003	710	19	cvrs	cvrs	NOUN
cblr-3003	710	20	"	"	PUNCT
cblr-3003	710	21	)	)	PUNCT
cblr-3003	710	22	that	that	SCONJ
cblr-3003	710	23	167	167	NUM
cblr-3003	710	24	sample	sample	NOUN
cblr-3003	710	25	includes	include	VERB
cblr-3003	710	26	companies	company	NOUN
cblr-3003	710	27	with	with	ADP
cblr-3003	710	28	at	at	ADV
cblr-3003	710	29	least	least	ADV
cblr-3003	710	30	$	$	SYM
cblr-3003	710	31	500	500	NUM
cblr-3003	710	32	million	million	NUM
cblr-3003	710	33	in	in	ADP
cblr-3003	710	34	assets	asset	NOUN
cblr-3003	710	35	whose	whose	DET
cblr-3003	710	36	cases	case	NOUN
cblr-3003	710	37	were	be	AUX
cblr-3003	710	38	disposed	dispose	VERB
cblr-3003	710	39	of	of	ADP
cblr-3003	710	40	between	between	ADP
cblr-3003	710	41	1995	1995	NUM
cblr-3003	710	42	and	and	CCONJ
cblr-3003	710	43	2004	2004	NUM
cblr-3003	710	44	via	via	ADP
cblr-3003	710	45	confirmed	confirm	VERB
cblr-3003	710	46	plans	plan	NOUN
cblr-3003	710	47	of	of	ADP
cblr-3003	710	48	reorganization	reorganization	NOUN
cblr-3003	710	49	(	(	PUNCT
cblr-3003	710	50	including	include	VERB
cblr-3003	710	51	chapter	chapter	NOUN
cblr-3003	710	52	11	11	NUM
cblr-3003	710	53	sale	sale	NOUN
cblr-3003	710	54	and	and	CCONJ
cblr-3003	710	55	liquidating	liquidating	NOUN
cblr-3003	710	56	plans	plan	NOUN
cblr-3003	710	57	)	)	PUNCT
cblr-3003	710	58	.	.	PUNCT
cblr-3003	711	1	list	list	NOUN
cblr-3003	711	2	compiled	compile	VERB
cblr-3003	711	3	from	from	ADP
cblr-3003	711	4	information	information	NOUN
cblr-3003	711	5	on	on	ADP
cblr-3003	711	6	lynn	lynn	PROPN
cblr-3003	711	7	m.	m.	PROPN
cblr-3003	711	8	lopucki	lopucki	PROPN
cblr-3003	711	9	's	's	PART
cblr-3003	711	10	bankruptcy	bankruptcy	NOUN
cblr-3003	711	11	research	research	NOUN
cblr-3003	711	12	database	database	NOUN
cblr-3003	711	13	,	,	PUNCT
cblr-3003	711	14	available	available	ADJ
cblr-3003	711	15	at	at	ADP
cblr-3003	711	16	http://lopucki.law.ucla.edu	http://lopucki.law.ucla.edu	PROPN
cblr-3003	711	17	(	(	PUNCT
cblr-3003	711	18	updated	update	VERB
cblr-3003	711	19	through	through	ADP
cblr-3003	711	20	nov	nov	PROPN
cblr-3003	711	21	.	.	PROPN
cblr-3003	711	22	20	20	NUM
cblr-3003	711	23	,	,	PUNCT
cblr-3003	711	24	2004	2004	NUM
cblr-3003	711	25	)	)	PUNCT
cblr-3003	711	26	.	.	PUNCT
cblr-3003	712	1	warrant	warrant	ADJ
cblr-3003	712	2	utilization	utilization	NOUN
cblr-3003	712	3	statistics	statistic	NOUN
cblr-3003	712	4	based	base	VERB
cblr-3003	712	5	on	on	ADP
cblr-3003	712	6	:	:	PUNCT
cblr-3003	712	7	information	information	NOUN
cblr-3003	712	8	compiled	compile	VERB
cblr-3003	712	9	by	by	ADP
cblr-3003	712	10	the	the	DET
cblr-3003	712	11	bankruptcy	bankruptcy	NOUN
cblr-3003	712	12	datasource	datasource	NOUN
cblr-3003	712	13	(	(	PUNCT
cblr-3003	712	14	new	new	ADJ
cblr-3003	712	15	generation	generation	NOUN
cblr-3003	712	16	research	research	PROPN
cblr-3003	712	17	,	,	PUNCT
cblr-3003	712	18	inc	inc	PROPN
cblr-3003	712	19	.	.	PROPN
cblr-3003	712	20	)	)	PUNCT
cblr-3003	712	21	;	;	PUNCT
cblr-3003	712	22	news	news	NOUN
cblr-3003	712	23	articles	article	NOUN
cblr-3003	712	24	available	available	ADJ
cblr-3003	712	25	on	on	ADP
cblr-3003	712	26	the	the	DET
cblr-3003	712	27	internet	internet	NOUN
cblr-3003	712	28	bankruptcy	bankruptcy	NOUN
cblr-3003	712	29	library	library	NOUN
cblr-3003	712	30	,	,	PUNCT
cblr-3003	712	31	available	available	ADJ
cblr-3003	712	32	at	at	ADP
cblr-3003	712	33	http://www.bankrupt.com	http://www.bankrupt.com	PROPN
cblr-3003	712	34	,	,	PUNCT
cblr-3003	712	35	and	and	CCONJ
cblr-3003	712	36	lexisnexis	lexisnexis	PROPN
cblr-3003	712	37	;	;	PUNCT
cblr-3003	712	38	sec	sec	PROPN
cblr-3003	712	39	filings	filing	NOUN
cblr-3003	712	40	;	;	PUNCT
cblr-3003	712	41	and	and	CCONJ
cblr-3003	712	42	company	company	NOUN
cblr-3003	712	43	news	news	NOUN
cblr-3003	712	44	releases	release	NOUN
cblr-3003	712	45	.	.	PUNCT
cblr-3003	713	1	includes	include	VERB
cblr-3003	713	2	warrants	warrant	NOUN
cblr-3003	713	3	conditional	conditional	ADJ
cblr-3003	713	4	on	on	ADP
cblr-3003	713	5	acceptance	acceptance	NOUN
cblr-3003	713	6	of	of	ADP
cblr-3003	713	7	a	a	DET
cblr-3003	713	8	plan	plan	NOUN
cblr-3003	713	9	.	.	PUNCT
cblr-3003	714	1	16	16	NUM
cblr-3003	714	2	see	see	VERB
cblr-3003	714	3	baird	baird	PROPN
cblr-3003	714	4	&	&	CCONJ
cblr-3003	714	5	bernstein	bernstein	PROPN
cblr-3003	714	6	,	,	PUNCT
cblr-3003	714	7	supra	supra	PROPN
cblr-3003	714	8	note	note	PROPN
cblr-3003	714	9	52	52	NUM
cblr-3003	714	10	,	,	PUNCT
cblr-3003	714	11	at	at	ADP
cblr-3003	714	12	45	45	NUM
cblr-3003	714	13	-	-	SYM
cblr-3003	714	14	46	46	NUM
cblr-3003	714	15	(	(	PUNCT
cblr-3003	714	16	noting	note	VERB
cblr-3003	714	17	that	that	SCONJ
cblr-3003	714	18	debtors	debtor	NOUN
cblr-3003	714	19	in	in	ADP
cblr-3003	714	20	at	at	ADV
cblr-3003	714	21	least	least	ADV
cblr-3003	714	22	two	two	NUM
cblr-3003	714	23	recent	recent	ADJ
cblr-3003	714	24	reorganizations	reorganization	NOUN
cblr-3003	714	25	,	,	PUNCT
cblr-3003	714	26	laroche	laroche	PROPN
cblr-3003	714	27	industries	industry	NOUN
cblr-3003	714	28	in	in	ADP
cblr-3003	714	29	2001	2001	NUM
cblr-3003	714	30	and	and	CCONJ
cblr-3003	714	31	conseco	conseco	PROPN
cblr-3003	714	32	,	,	PUNCT
cblr-3003	714	33	inc	inc	PROPN
cblr-3003	714	34	.	.	PROPN
cblr-3003	714	35	in	in	ADP
cblr-3003	714	36	2003	2003	NUM
cblr-3003	714	37	,	,	PUNCT
cblr-3003	714	38	have	have	AUX
cblr-3003	714	39	utilized	utilize	VERB
cblr-3003	714	40	convertible	convertible	ADJ
cblr-3003	714	41	preferred	preferred	ADJ
cblr-3003	714	42	securities	security	NOUN
cblr-3003	714	43	)	)	PUNCT
cblr-3003	714	44	.	.	PUNCT
cblr-3003	715	1	no	no	INTJ
cblr-3003	715	2	.	.	PUNCT
cblr-3003	716	1	2:403	2:403	NUM
cblr-3003	716	2	]	]	X
cblr-3003	716	3	valuation	valuation	NOUN
cblr-3003	716	4	uncertainty	uncertainty	NOUN
cblr-3003	716	5	guarantee	guarantee	VERB
cblr-3003	716	6	the	the	DET
cblr-3003	716	7	owners	owner	NOUN
cblr-3003	716	8	of	of	ADP
cblr-3003	716	9	these	these	DET
cblr-3003	716	10	securities	security	NOUN
cblr-3003	716	11	a	a	DET
cblr-3003	716	12	certain	certain	ADJ
cblr-3003	716	13	value	value	NOUN
cblr-3003	716	14	afford	afford	VERB
cblr-3003	716	15	yet	yet	ADV
cblr-3003	716	16	another	another	DET
cblr-3003	716	17	alternative	alternative	NOUN
cblr-3003	716	18	.	.	PUNCT
cblr-3003	717	1	9	9	NUM
cblr-3003	717	2	the	the	DET
cblr-3003	717	3	outcome	outcome	NOUN
cblr-3003	717	4	of	of	ADP
cblr-3003	717	5	bargaining	bargaining	NOUN
cblr-3003	717	6	under	under	ADP
cblr-3003	717	7	this	this	DET
cblr-3003	717	8	approach	approach	NOUN
cblr-3003	717	9	should	should	AUX
cblr-3003	717	10	mirror	mirror	VERB
cblr-3003	717	11	the	the	DET
cblr-3003	717	12	outcome	outcome	NOUN
cblr-3003	717	13	under	under	ADP
cblr-3003	717	14	the	the	DET
cblr-3003	717	15	purchase	purchase	NOUN
cblr-3003	717	16	approach	approach	NOUN
cblr-3003	717	17	described	describe	VERB
cblr-3003	717	18	above	above	ADV
cblr-3003	717	19	.	.	PUNCT
cblr-3003	718	1	when	when	SCONJ
cblr-3003	718	2	options	option	NOUN
cblr-3003	718	3	are	be	AUX
cblr-3003	718	4	utilized	utilize	VERB
cblr-3003	718	5	,	,	PUNCT
cblr-3003	718	6	it	it	PRON
cblr-3003	718	7	is	be	AUX
cblr-3003	718	8	futile	futile	ADJ
cblr-3003	718	9	for	for	SCONJ
cblr-3003	718	10	the	the	DET
cblr-3003	718	11	parties	party	NOUN
cblr-3003	718	12	to	to	PART
cblr-3003	718	13	advocate	advocate	VERB
cblr-3003	718	14	a	a	DET
cblr-3003	718	15	valuation	valuation	NOUN
cblr-3003	718	16	which	which	PRON
cblr-3003	718	17	is	be	AUX
cblr-3003	718	18	higher	high	ADJ
cblr-3003	718	19	or	or	CCONJ
cblr-3003	718	20	lower	low	ADJ
cblr-3003	718	21	than	than	SCONJ
cblr-3003	718	22	they	they	PRON
cblr-3003	718	23	actually	actually	ADV
cblr-3003	718	24	believe	believe	VERB
cblr-3003	718	25	.	.	PUNCT
cblr-3003	719	1	instead	instead	ADV
cblr-3003	719	2	,	,	PUNCT
cblr-3003	719	3	the	the	DET
cblr-3003	719	4	market	market	NOUN
cblr-3003	719	5	will	will	AUX
cblr-3003	719	6	determine	determine	VERB
cblr-3003	719	7	both	both	PRON
cblr-3003	719	8	the	the	DET
cblr-3003	719	9	value	value	NOUN
cblr-3003	719	10	of	of	ADP
cblr-3003	719	11	the	the	DET
cblr-3003	719	12	debtor	debtor	NOUN
cblr-3003	719	13	and	and	CCONJ
cblr-3003	719	14	the	the	DET
cblr-3003	719	15	ultimate	ultimate	ADJ
cblr-3003	719	16	allocation	allocation	NOUN
cblr-3003	719	17	of	of	ADP
cblr-3003	719	18	this	this	DET
cblr-3003	719	19	value	value	NOUN
cblr-3003	719	20	among	among	ADP
cblr-3003	719	21	the	the	DET
cblr-3003	719	22	claimants	claimant	NOUN
cblr-3003	719	23	.	.	PUNCT
cblr-3003	720	1	the	the	DET
cblr-3003	720	2	relative	relative	ADJ
cblr-3003	720	3	advantages	advantage	NOUN
cblr-3003	720	4	of	of	ADP
cblr-3003	720	5	the	the	DET
cblr-3003	720	6	options	option	NOUN
cblr-3003	720	7	approach	approach	NOUN
cblr-3003	720	8	are	be	AUX
cblr-3003	720	9	that	that	PRON
cblr-3003	720	10	(	(	PUNCT
cblr-3003	720	11	1	1	X
cblr-3003	720	12	)	)	PUNCT
cblr-3003	720	13	it	it	PRON
cblr-3003	720	14	avoids	avoid	VERB
cblr-3003	720	15	the	the	DET
cblr-3003	720	16	illiquidity	illiquidity	NOUN
cblr-3003	720	17	problem	problem	NOUN
cblr-3003	720	18	associated	associate	VERB
cblr-3003	720	19	with	with	ADP
cblr-3003	720	20	the	the	DET
cblr-3003	720	21	purchase	purchase	NOUN
cblr-3003	720	22	approach	approach	NOUN
cblr-3003	720	23	and	and	CCONJ
cblr-3003	720	24	(	(	PUNCT
cblr-3003	720	25	2	2	X
cblr-3003	720	26	)	)	PUNCT
cblr-3003	720	27	it	it	PRON
cblr-3003	720	28	is	be	AUX
cblr-3003	720	29	likely	likely	ADJ
cblr-3003	720	30	to	to	PART
cblr-3003	720	31	be	be	AUX
cblr-3003	720	32	more	more	ADV
cblr-3003	720	33	workable	workable	ADJ
cblr-3003	720	34	(	(	PUNCT
cblr-3003	720	35	and	and	CCONJ
cblr-3003	720	36	less	less	ADV
cblr-3003	720	37	expensive	expensive	ADJ
cblr-3003	720	38	)	)	PUNCT
cblr-3003	720	39	in	in	ADP
cblr-3003	720	40	practice	practice	NOUN
cblr-3003	720	41	than	than	ADP
cblr-3003	720	42	the	the	DET
cblr-3003	720	43	purchase	purchase	NOUN
cblr-3003	720	44	approach	approach	NOUN
cblr-3003	720	45	.	.	PUNCT
cblr-3003	721	1	the	the	DET
cblr-3003	721	2	existence	existence	NOUN
cblr-3003	721	3	of	of	ADP
cblr-3003	721	4	a	a	DET
cblr-3003	721	5	market	market	NOUN
cblr-3003	721	6	for	for	ADP
cblr-3003	721	7	options	option	NOUN
cblr-3003	721	8	and	and	CCONJ
cblr-3003	721	9	the	the	DET
cblr-3003	721	10	use	use	NOUN
cblr-3003	721	11	of	of	ADP
cblr-3003	721	12	securities	security	NOUN
cblr-3003	721	13	with	with	ADP
cblr-3003	721	14	conversion	conversion	NOUN
cblr-3003	721	15	features	feature	NOUN
cblr-3003	721	16	largely	largely	ADV
cblr-3003	721	17	eliminate	eliminate	VERB
cblr-3003	721	18	the	the	DET
cblr-3003	721	19	need	need	NOUN
cblr-3003	721	20	for	for	ADP
cblr-3003	721	21	additional	additional	ADJ
cblr-3003	721	22	cash	cash	NOUN
cblr-3003	721	23	outlays	outlay	NOUN
cblr-3003	721	24	7	7	NUM
cblr-3003	721	25	°	°	NOUN
cblr-3003	722	1	and	and	CCONJ
cblr-3003	722	2	no	no	DET
cblr-3003	722	3	voting	voting	NOUN
cblr-3003	722	4	mechanism	mechanism	NOUN
cblr-3003	722	5	is	be	AUX
cblr-3003	722	6	required	require	VERB
cblr-3003	722	7	.	.	PUNCT
cblr-3003	723	1	however	however	ADV
cblr-3003	723	2	,	,	PUNCT
cblr-3003	723	3	the	the	DET
cblr-3003	723	4	use	use	NOUN
cblr-3003	723	5	of	of	ADP
cblr-3003	723	6	these	these	DET
cblr-3003	723	7	securities	security	NOUN
cblr-3003	723	8	raises	raise	VERB
cblr-3003	723	9	a	a	DET
cblr-3003	723	10	separate	separate	ADJ
cblr-3003	723	11	question	question	NOUN
cblr-3003	723	12	regarding	regard	VERB
cblr-3003	723	13	the	the	DET
cblr-3003	723	14	appropriate	appropriate	ADJ
cblr-3003	723	15	time	time	NOUN
cblr-3003	723	16	period	period	NOUN
cblr-3003	723	17	in	in	ADP
cblr-3003	723	18	which	which	PRON
cblr-3003	723	19	to	to	PART
cblr-3003	723	20	allow	allow	VERB
cblr-3003	723	21	their	their	PRON
cblr-3003	723	22	exercise	exercise	NOUN
cblr-3003	723	23	or	or	CCONJ
cblr-3003	723	24	conversion	conversion	NOUN
cblr-3003	723	25	.	.	PUNCT
cblr-3003	724	1	the	the	PRON
cblr-3003	724	2	closer	close	ADV
cblr-3003	724	3	the	the	DET
cblr-3003	724	4	exercise	exercise	NOUN
cblr-3003	724	5	period	period	NOUN
cblr-3003	724	6	is	be	AUX
cblr-3003	724	7	to	to	ADP
cblr-3003	724	8	the	the	DET
cblr-3003	724	9	debtor	debtor	NOUN
cblr-3003	724	10	's	's	PART
cblr-3003	724	11	emergence	emergence	NOUN
cblr-3003	724	12	from	from	ADP
cblr-3003	724	13	chapter	chapter	NOUN
cblr-3003	724	14	11	11	NUM
cblr-3003	724	15	,	,	PUNCT
cblr-3003	724	16	the	the	PRON
cblr-3003	724	17	less	less	ADV
cblr-3003	724	18	likely	likely	ADJ
cblr-3003	724	19	it	it	PRON
cblr-3003	724	20	is	be	AUX
cblr-3003	724	21	that	that	SCONJ
cblr-3003	724	22	the	the	DET
cblr-3003	724	23	market	market	NOUN
cblr-3003	724	24	will	will	AUX
cblr-3003	724	25	have	have	AUX
cblr-3003	724	26	"	"	PUNCT
cblr-3003	724	27	forgotten	forget	VERB
cblr-3003	724	28	"	"	PUNCT
cblr-3003	724	29	about	about	ADP
cblr-3003	724	30	the	the	DET
cblr-3003	724	31	debtor	debtor	NOUN
cblr-3003	724	32	's	's	PART
cblr-3003	724	33	bankruptcy	bankruptcy	NOUN
cblr-3003	724	34	taint	taint	NOUN
cblr-3003	724	35	.	.	PUNCT
cblr-3003	725	1	but	but	CCONJ
cblr-3003	725	2	the	the	DET
cblr-3003	725	3	further	further	ADJ
cblr-3003	725	4	away	away	ADV
cblr-3003	725	5	the	the	DET
cblr-3003	725	6	exercise	exercise	NOUN
cblr-3003	725	7	period	period	NOUN
cblr-3003	725	8	,	,	PUNCT
cblr-3003	725	9	the	the	PRON
cblr-3003	725	10	more	more	ADV
cblr-3003	725	11	likely	likely	ADJ
cblr-3003	725	12	it	it	PRON
cblr-3003	725	13	is	be	AUX
cblr-3003	725	14	that	that	SCONJ
cblr-3003	725	15	postreorganization	postreorganization	NOUN
cblr-3003	725	16	factors	factor	NOUN
cblr-3003	725	17	(	(	PUNCT
cblr-3003	725	18	hopefully	hopefully	ADV
cblr-3003	725	19	positive	positive	ADJ
cblr-3003	725	20	)	)	PUNCT
cblr-3003	725	21	will	will	AUX
cblr-3003	725	22	have	have	AUX
cblr-3003	725	23	begun	begin	VERB
cblr-3003	725	24	to	to	PART
cblr-3003	725	25	impact	impact	VERB
cblr-3003	725	26	the	the	DET
cblr-3003	725	27	debtor	debtor	NOUN
cblr-3003	725	28	's	's	PART
cblr-3003	725	29	valuation	valuation	NOUN
cblr-3003	725	30	.	.	PUNCT
cblr-3003	726	1	as	as	ADP
cblr-3003	726	2	a	a	DET
cblr-3003	726	3	result	result	NOUN
cblr-3003	726	4	,	,	PUNCT
cblr-3003	726	5	the	the	DET
cblr-3003	726	6	parties	party	NOUN
cblr-3003	726	7	will	will	AUX
cblr-3003	726	8	have	have	VERB
cblr-3003	726	9	to	to	PART
cblr-3003	726	10	compromise	compromise	VERB
cblr-3003	726	11	on	on	ADP
cblr-3003	726	12	an	an	DET
cblr-3003	726	13	exercise	exercise	NOUN
cblr-3003	726	14	period	period	NOUN
cblr-3003	726	15	that	that	PRON
cblr-3003	726	16	distributes	distribute	VERB
cblr-3003	726	17	the	the	DET
cblr-3003	726	18	risks	risk	NOUN
cblr-3003	726	19	in	in	ADP
cblr-3003	726	20	a	a	DET
cblr-3003	726	21	manner	manner	NOUN
cblr-3003	726	22	acceptable	acceptable	ADJ
cblr-3003	726	23	to	to	ADP
cblr-3003	726	24	all	all	PRON
cblr-3003	726	25	.	.	PUNCT
cblr-3003	727	1	ultimately	ultimately	ADV
cblr-3003	727	2	,	,	PUNCT
cblr-3003	727	3	the	the	DET
cblr-3003	727	4	options	option	NOUN
cblr-3003	727	5	approach	approach	NOUN
cblr-3003	727	6	suffers	suffer	VERB
cblr-3003	727	7	from	from	ADP
cblr-3003	727	8	the	the	DET
cblr-3003	727	9	same	same	ADJ
cblr-3003	727	10	fatal	fatal	ADJ
cblr-3003	727	11	flaw	flaw	NOUN
cblr-3003	727	12	as	as	ADP
cblr-3003	727	13	the	the	DET
cblr-3003	727	14	purchase	purchase	NOUN
cblr-3003	727	15	approach	approach	NOUN
cblr-3003	727	16	:	:	PUNCT
cblr-3003	727	17	its	its	PRON
cblr-3003	727	18	use	use	NOUN
cblr-3003	727	19	must	must	AUX
cblr-3003	727	20	be	be	AUX
cblr-3003	727	21	voluntary	voluntary	ADJ
cblr-3003	727	22	.	.	PUNCT
cblr-3003	728	1	current	current	ADJ
cblr-3003	728	2	law	law	NOUN
cblr-3003	728	3	prohibits	prohibit	VERB
cblr-3003	728	4	a	a	DET
cblr-3003	728	5	judge	judge	NOUN
cblr-3003	728	6	from	from	ADP
cblr-3003	728	7	cramming	cram	VERB
cblr-3003	728	8	down	down	ADP
cblr-3003	728	9	relative	relative	ADJ
cblr-3003	728	10	priority	priority	NOUN
cblr-3003	728	11	plans	plan	NOUN
cblr-3003	728	12	because	because	SCONJ
cblr-3003	728	13	"	"	PUNCT
cblr-3003	728	14	[	[	X
cblr-3003	728	15	under	under	ADP
cblr-3003	728	16	the	the	DET
cblr-3003	728	17	absolute	absolute	ADJ
cblr-3003	728	18	priority	priority	NOUN
cblr-3003	728	19	rule	rule	NOUN
cblr-3003	728	20	,	,	PUNCT
cblr-3003	728	21	senior	senior	ADJ
cblr-3003	728	22	creditors	creditor	NOUN
cblr-3003	728	23	being	be	AUX
cblr-3003	728	24	asked	ask	VERB
cblr-3003	728	25	to	to	PART
cblr-3003	728	26	absorb	absorb	VERB
cblr-3003	728	27	equity	equity	NOUN
cblr-3003	728	28	"	"	PUNCT
cblr-3003	728	29	see	see	VERB
cblr-3003	728	30	generally	generally	ADV
cblr-3003	728	31	donald	donald	PROPN
cblr-3003	728	32	b.	b.	PROPN
cblr-3003	728	33	hausch	hausch	PROPN
cblr-3003	728	34	&	&	CCONJ
cblr-3003	728	35	james	james	PROPN
cblr-3003	728	36	k.	k.	PROPN
cblr-3003	728	37	seward	seward	PROPN
cblr-3003	728	38	,	,	PUNCT
cblr-3003	728	39	mitigating	mitigate	VERB
cblr-3003	728	40	the	the	DET
cblr-3003	728	41	corporate	corporate	ADJ
cblr-3003	728	42	valuation	valuation	NOUN
cblr-3003	728	43	problem	problem	NOUN
cblr-3003	728	44	in	in	ADP
cblr-3003	728	45	the	the	DET
cblr-3003	728	46	reorganization	reorganization	NOUN
cblr-3003	728	47	of	of	ADP
cblr-3003	728	48	financially	financially	ADV
cblr-3003	728	49	distressed	distressed	ADJ
cblr-3003	728	50	firms	firm	NOUN
cblr-3003	728	51	:	:	PUNCT
cblr-3003	728	52	transferable	transferable	ADJ
cblr-3003	728	53	put	put	NOUN
cblr-3003	728	54	rights	right	NOUN
cblr-3003	728	55	and	and	CCONJ
cblr-3003	728	56	contingent	contingent	ADJ
cblr-3003	728	57	valuation	valuation	NOUN
cblr-3003	728	58	rights	right	NOUN
cblr-3003	728	59	(	(	PUNCT
cblr-3003	728	60	rev	rev	PROPN
cblr-3003	728	61	.	.	PROPN
cblr-3003	728	62	feb	feb	PROPN
cblr-3003	728	63	.	.	PROPN
cblr-3003	728	64	1999	1999	NUM
cblr-3003	728	65	)	)	PUNCT
cblr-3003	728	66	(	(	PUNCT
cblr-3003	728	67	working	work	VERB
cblr-3003	728	68	paper	paper	NOUN
cblr-3003	728	69	,	,	PUNCT
cblr-3003	728	70	available	available	ADJ
cblr-3003	728	71	at	at	ADP
cblr-3003	728	72	http://instruction.bus.wisc.edu/dhausch/powerpoint/cvr2001.pdf	http://instruction.bus.wisc.edu/dhausch/powerpoint/cvr2001.pdf	NOUN
cblr-3003	728	73	)	)	PUNCT
cblr-3003	728	74	(	(	PUNCT
cblr-3003	728	75	detailing	detail	VERB
cblr-3003	728	76	the	the	DET
cblr-3003	728	77	use	use	NOUN
cblr-3003	728	78	of	of	ADP
cblr-3003	728	79	tprs	tprs	NOUN
cblr-3003	728	80	in	in	ADP
cblr-3003	728	81	the	the	DET
cblr-3003	728	82	1993	1993	NUM
cblr-3003	728	83	petrolane	petrolane	NOUN
cblr-3003	728	84	reorganization	reorganization	NOUN
cblr-3003	728	85	and	and	CCONJ
cblr-3003	728	86	cvrs	cvrs	NOUN
cblr-3003	728	87	in	in	ADP
cblr-3003	728	88	the	the	DET
cblr-3003	728	89	1993	1993	NUM
cblr-3003	728	90	ltv	ltv	PROPN
cblr-3003	728	91	reorganization	reorganization	NOUN
cblr-3003	728	92	)	)	PUNCT
cblr-3003	728	93	.	.	PUNCT
cblr-3003	729	1	170	170	NUM
cblr-3003	729	2	baird	baird	PROPN
cblr-3003	729	3	&	&	CCONJ
cblr-3003	729	4	bernstein	bernstein	PROPN
cblr-3003	729	5	,	,	PUNCT
cblr-3003	729	6	supra	supra	PROPN
cblr-3003	729	7	note	note	PROPN
cblr-3003	729	8	52	52	NUM
cblr-3003	729	9	,	,	PUNCT
cblr-3003	729	10	at	at	ADP
cblr-3003	729	11	44	44	NUM
cblr-3003	729	12	-	-	SYM
cblr-3003	729	13	45	45	NUM
cblr-3003	729	14	.	.	PUNCT
cblr-3003	730	1	columbia	columbia	PROPN
cblr-3003	730	2	business	business	PROPN
cblr-3003	730	3	l	l	PROPN
cblr-3003	730	4	-	-	PROPN
cblr-3003	730	5	a4w	a4w	ADJ
cblr-3003	730	6	review	review	NOUN
cblr-3003	731	1	[	[	X
cblr-3003	731	2	vol	vol	NOUN
cblr-3003	731	3	.	.	PUNCT
cblr-3003	732	1	2005	2005	NUM
cblr-3003	732	2	risk	risk	NOUN
cblr-3003	732	3	would	would	AUX
cblr-3003	732	4	need	need	VERB
cblr-3003	732	5	to	to	PART
cblr-3003	732	6	be	be	AUX
cblr-3003	732	7	given	give	VERB
cblr-3003	732	8	sufficient	sufficient	ADJ
cblr-3003	732	9	compensation	compensation	NOUN
cblr-3003	732	10	when	when	SCONJ
cblr-3003	732	11	things	thing	NOUN
cblr-3003	732	12	go	go	VERB
cblr-3003	732	13	well	well	ADV
cblr-3003	732	14	to	to	PART
cblr-3003	732	15	offset	offset	VERB
cblr-3003	732	16	the	the	DET
cblr-3003	732	17	risk	risk	NOUN
cblr-3003	732	18	that	that	SCONJ
cblr-3003	732	19	there	there	PRON
cblr-3003	732	20	will	will	AUX
cblr-3003	732	21	not	not	PART
cblr-3003	732	22	be	be	AUX
cblr-3003	732	23	enough	enough	ADJ
cblr-3003	732	24	to	to	PART
cblr-3003	732	25	pay	pay	VERB
cblr-3003	732	26	them	they	PRON
cblr-3003	732	27	in	in	ADP
cblr-3003	732	28	full	full	ADJ
cblr-3003	732	29	if	if	SCONJ
cblr-3003	732	30	things	thing	NOUN
cblr-3003	732	31	go	go	VERB
cblr-3003	732	32	badly	badly	ADV
cblr-3003	732	33	.	.	PUNCT
cblr-3003	733	1	"7	"7	X
cblr-3003	733	2	'	'	PUNCT
cblr-3003	733	3	the	the	DET
cblr-3003	733	4	adoption	adoption	NOUN
cblr-3003	733	5	of	of	ADP
cblr-3003	733	6	a	a	DET
cblr-3003	733	7	consensual	consensual	ADJ
cblr-3003	733	8	plan	plan	NOUN
cblr-3003	733	9	utilizing	utilize	VERB
cblr-3003	733	10	the	the	DET
cblr-3003	733	11	options	option	NOUN
cblr-3003	733	12	approach	approach	NOUN
cblr-3003	733	13	can	can	AUX
cblr-3003	733	14	thus	thus	ADV
cblr-3003	733	15	be	be	AUX
cblr-3003	733	16	viewed	view	VERB
cblr-3003	733	17	as	as	ADP
cblr-3003	733	18	a	a	DET
cblr-3003	733	19	more	more	ADV
cblr-3003	733	20	structured	structured	ADJ
cblr-3003	733	21	form	form	NOUN
cblr-3003	733	22	of	of	ADP
cblr-3003	733	23	settlement	settlement	NOUN
cblr-3003	733	24	.	.	PUNCT
cblr-3003	734	1	however	however	ADV
cblr-3003	734	2	,	,	PUNCT
cblr-3003	734	3	the	the	DET
cblr-3003	734	4	options	option	NOUN
cblr-3003	734	5	approach	approach	NOUN
cblr-3003	734	6	has	have	VERB
cblr-3003	734	7	the	the	DET
cblr-3003	734	8	additional	additional	ADJ
cblr-3003	734	9	advantages	advantage	NOUN
cblr-3003	734	10	of	of	ADP
cblr-3003	734	11	limiting	limit	VERB
cblr-3003	734	12	the	the	DET
cblr-3003	734	13	deviations	deviation	NOUN
cblr-3003	734	14	from	from	ADP
cblr-3003	734	15	absolute	absolute	ADJ
cblr-3003	734	16	priority	priority	NOUN
cblr-3003	734	17	,	,	PUNCT
cblr-3003	734	18	mitigating	mitigate	VERB
cblr-3003	734	19	strategic	strategic	ADJ
cblr-3003	734	20	behavior	behavior	NOUN
cblr-3003	734	21	,	,	PUNCT
cblr-3003	734	22	and	and	CCONJ
cblr-3003	734	23	reducing	reduce	VERB
cblr-3003	734	24	the	the	DET
cblr-3003	734	25	costs	cost	NOUN
cblr-3003	734	26	involved	involve	VERB
cblr-3003	734	27	in	in	ADP
cblr-3003	734	28	reaching	reach	VERB
cblr-3003	734	29	a	a	DET
cblr-3003	734	30	settlement	settlement	NOUN
cblr-3003	734	31	through	through	ADP
cblr-3003	734	32	the	the	DET
cblr-3003	734	33	use	use	NOUN
cblr-3003	734	34	of	of	ADP
cblr-3003	734	35	mechanical	mechanical	ADJ
cblr-3003	734	36	option	option	NOUN
cblr-3003	734	37	securities	security	NOUN
cblr-3003	734	38	.	.	PUNCT
cblr-3003	735	1	nevertheless	nevertheless	ADV
cblr-3003	735	2	,	,	PUNCT
cblr-3003	735	3	the	the	DET
cblr-3003	735	4	parties	party	NOUN
cblr-3003	735	5	'	'	PART
cblr-3003	735	6	incentives	incentive	NOUN
cblr-3003	735	7	to	to	PART
cblr-3003	735	8	forego	forego	ADJ
cblr-3003	735	9	traditional	traditional	ADJ
cblr-3003	735	10	settlement	settlement	NOUN
cblr-3003	735	11	may	may	AUX
cblr-3003	735	12	still	still	ADV
cblr-3003	735	13	apply	apply	VERB
cblr-3003	735	14	.	.	PUNCT
cblr-3003	736	1	senior	senior	ADJ
cblr-3003	736	2	creditors	creditor	NOUN
cblr-3003	736	3	may	may	AUX
cblr-3003	736	4	hesitate	hesitate	VERB
cblr-3003	736	5	to	to	PART
cblr-3003	736	6	offer	offer	VERB
cblr-3003	736	7	juniors	junior	NOUN
cblr-3003	736	8	even	even	ADV
cblr-3003	736	9	a	a	DET
cblr-3003	736	10	potential	potential	ADJ
cblr-3003	736	11	recovery	recovery	NOUN
cblr-3003	736	12	when	when	SCONJ
cblr-3003	736	13	they	they	PRON
cblr-3003	736	14	believe	believe	VERB
cblr-3003	736	15	the	the	DET
cblr-3003	736	16	debtor	debtor	NOUN
cblr-3003	736	17	's	's	PART
cblr-3003	736	18	value	value	NOUN
cblr-3003	736	19	is	be	AUX
cblr-3003	736	20	truly	truly	ADV
cblr-3003	736	21	insufficient	insufficient	ADJ
cblr-3003	736	22	to	to	PART
cblr-3003	736	23	provide	provide	VERB
cblr-3003	736	24	a	a	DET
cblr-3003	736	25	full	full	ADJ
cblr-3003	736	26	recovery	recovery	NOUN
cblr-3003	736	27	to	to	ADP
cblr-3003	736	28	seniors	senior	NOUN
cblr-3003	736	29	and	and	CCONJ
cblr-3003	736	30	when	when	SCONJ
cblr-3003	736	31	the	the	DET
cblr-3003	736	32	plan	plan	NOUN
cblr-3003	736	33	of	of	ADP
cblr-3003	736	34	reorganization	reorganization	NOUN
cblr-3003	736	35	entails	entail	VERB
cblr-3003	736	36	substantial	substantial	ADJ
cblr-3003	736	37	execution	execution	NOUN
cblr-3003	736	38	risk	risk	NOUN
cblr-3003	736	39	.	.	PUNCT
cblr-3003	737	1	on	on	ADP
cblr-3003	737	2	the	the	DET
cblr-3003	737	3	other	other	ADJ
cblr-3003	737	4	hand	hand	NOUN
cblr-3003	737	5	,	,	PUNCT
cblr-3003	737	6	senior	senior	ADJ
cblr-3003	737	7	creditors	creditor	NOUN
cblr-3003	737	8	may	may	AUX
cblr-3003	737	9	also	also	ADV
cblr-3003	737	10	avoid	avoid	VERB
cblr-3003	737	11	the	the	DET
cblr-3003	737	12	options	option	NOUN
cblr-3003	737	13	approach	approach	NOUN
cblr-3003	737	14	when	when	SCONJ
cblr-3003	737	15	they	they	PRON
cblr-3003	737	16	believe	believe	VERB
cblr-3003	737	17	that	that	SCONJ
cblr-3003	737	18	junior	junior	ADJ
cblr-3003	737	19	creditors	creditor	NOUN
cblr-3003	737	20	very	very	ADV
cblr-3003	737	21	likely	likely	ADV
cblr-3003	737	22	would	would	AUX
cblr-3003	737	23	be	be	AUX
cblr-3003	737	24	entitled	entitle	VERB
cblr-3003	737	25	to	to	ADP
cblr-3003	737	26	a	a	DET
cblr-3003	737	27	recovery	recovery	NOUN
cblr-3003	737	28	in	in	ADP
cblr-3003	737	29	the	the	DET
cblr-3003	737	30	future	future	NOUN
cblr-3003	737	31	.	.	PUNCT
cblr-3003	738	1	similarly	similarly	ADV
cblr-3003	738	2	,	,	PUNCT
cblr-3003	738	3	juniors	junior	NOUN
cblr-3003	738	4	may	may	AUX
cblr-3003	738	5	prefer	prefer	VERB
cblr-3003	738	6	to	to	PART
cblr-3003	738	7	force	force	VERB
cblr-3003	738	8	cramdown	cramdown	ADJ
cblr-3003	738	9	litigation	litigation	NOUN
cblr-3003	738	10	in	in	ADP
cblr-3003	738	11	the	the	DET
cblr-3003	738	12	hopes	hope	NOUN
cblr-3003	738	13	of	of	ADP
cblr-3003	738	14	obtaining	obtain	VERB
cblr-3003	738	15	a	a	DET
cblr-3003	738	16	certain	certain	ADJ
cblr-3003	738	17	recovery	recovery	NOUN
cblr-3003	738	18	than	than	SCONJ
cblr-3003	738	19	to	to	PART
cblr-3003	738	20	accept	accept	VERB
cblr-3003	738	21	the	the	DET
cblr-3003	738	22	merely	merely	ADV
cblr-3003	738	23	potential	potential	ADJ
cblr-3003	738	24	recovery	recovery	NOUN
cblr-3003	738	25	available	available	ADJ
cblr-3003	738	26	to	to	ADP
cblr-3003	738	27	them	they	PRON
cblr-3003	738	28	via	via	ADP
cblr-3003	738	29	options	option	NOUN
cblr-3003	738	30	.	.	PUNCT
cblr-3003	739	1	so	so	ADV
cblr-3003	739	2	despite	despite	SCONJ
cblr-3003	739	3	their	their	PRON
cblr-3003	739	4	potential	potential	NOUN
cblr-3003	739	5	to	to	PART
cblr-3003	739	6	cheaply	cheaply	ADV
cblr-3003	739	7	and	and	CCONJ
cblr-3003	739	8	objectively	objectively	ADV
cblr-3003	739	9	resolve	resolve	VERB
cblr-3003	739	10	valuation	valuation	NOUN
cblr-3003	739	11	disputes	dispute	NOUN
cblr-3003	739	12	and	and	CCONJ
cblr-3003	739	13	deter	deter	VERB
cblr-3003	739	14	strategic	strategic	ADJ
cblr-3003	739	15	behavior	behavior	NOUN
cblr-3003	739	16	,	,	PUNCT
cblr-3003	739	17	the	the	DET
cblr-3003	739	18	purchase	purchase	NOUN
cblr-3003	739	19	approach	approach	NOUN
cblr-3003	739	20	and	and	CCONJ
cblr-3003	739	21	options	option	NOUN
cblr-3003	739	22	approach	approach	NOUN
cblr-3003	739	23	are	be	AUX
cblr-3003	739	24	limited	limit	VERB
cblr-3003	739	25	to	to	PART
cblr-3003	739	26	use	use	VERB
cblr-3003	739	27	in	in	ADP
cblr-3003	739	28	consensual	consensual	ADJ
cblr-3003	739	29	reorganization	reorganization	NOUN
cblr-3003	739	30	plans	plan	NOUN
cblr-3003	739	31	under	under	ADP
cblr-3003	739	32	the	the	DET
cblr-3003	739	33	existing	exist	VERB
cblr-3003	739	34	legal	legal	ADJ
cblr-3003	739	35	regime	regime	NOUN
cblr-3003	739	36	.	.	PUNCT
cblr-3003	740	1	as	as	ADP
cblr-3003	740	2	an	an	DET
cblr-3003	740	3	alternative	alternative	NOUN
cblr-3003	740	4	,	,	PUNCT
cblr-3003	740	5	methods	method	NOUN
cblr-3003	740	6	of	of	ADP
cblr-3003	740	7	reducing	reduce	VERB
cblr-3003	740	8	judicial	judicial	ADJ
cblr-3003	740	9	valuation	valuation	NOUN
cblr-3003	740	10	uncertainty	uncertainty	NOUN
cblr-3003	740	11	could	could	AUX
cblr-3003	740	12	be	be	AUX
cblr-3003	740	13	useful	useful	ADJ
cblr-3003	740	14	in	in	ADP
cblr-3003	740	15	mitigating	mitigate	VERB
cblr-3003	740	16	strategic	strategic	ADJ
cblr-3003	740	17	behavior	behavior	NOUN
cblr-3003	740	18	and	and	CCONJ
cblr-3003	740	19	encouraging	encourage	VERB
cblr-3003	740	20	voluntary	voluntary	ADJ
cblr-3003	740	21	use	use	NOUN
cblr-3003	740	22	of	of	ADP
cblr-3003	740	23	the	the	DET
cblr-3003	740	24	purchase	purchase	NOUN
cblr-3003	740	25	approach	approach	NOUN
cblr-3003	740	26	and	and	CCONJ
cblr-3003	740	27	options	option	NOUN
cblr-3003	740	28	approach	approach	NOUN
cblr-3003	740	29	.	.	PUNCT
cblr-3003	741	1	b.	b.	PROPN
cblr-3003	741	2	judicial	judicial	ADJ
cblr-3003	741	3	valuation	valuation	NOUN
cblr-3003	741	4	uncertainty	uncertainty	NOUN
cblr-3003	741	5	faced	face	VERB
cblr-3003	741	6	with	with	ADP
cblr-3003	741	7	a	a	DET
cblr-3003	741	8	reduction	reduction	NOUN
cblr-3003	741	9	in	in	ADP
cblr-3003	741	10	judicial	judicial	ADJ
cblr-3003	741	11	valuation	valuation	NOUN
cblr-3003	741	12	uncertainty	uncertainty	NOUN
cblr-3003	741	13	,	,	PUNCT
cblr-3003	741	14	the	the	DET
cblr-3003	741	15	parties	party	NOUN
cblr-3003	741	16	to	to	ADP
cblr-3003	741	17	a	a	DET
cblr-3003	741	18	valuation	valuation	NOUN
cblr-3003	741	19	dispute	dispute	NOUN
cblr-3003	741	20	would	would	AUX
cblr-3003	741	21	find	find	VERB
cblr-3003	741	22	it	it	PRON
cblr-3003	741	23	more	more	ADV
cblr-3003	741	24	difficult	difficult	ADJ
cblr-3003	741	25	to	to	PART
cblr-3003	741	26	exploit	exploit	VERB
cblr-3003	741	27	this	this	DET
cblr-3003	741	28	uncertainty	uncertainty	NOUN
cblr-3003	741	29	to	to	ADP
cblr-3003	741	30	their	their	PRON
cblr-3003	741	31	own	own	ADJ
cblr-3003	741	32	advantage	advantage	NOUN
cblr-3003	741	33	and	and	CCONJ
cblr-3003	741	34	might	might	AUX
cblr-3003	741	35	171	171	NUM
cblr-3003	742	1	i	i	PRON
cblr-3003	742	2	d.	d.	PROPN
cblr-3003	742	3	at	at	ADP
cblr-3003	742	4	48	48	NUM
cblr-3003	742	5	n.60	n.60	PROPN
cblr-3003	742	6	.	.	PROPN
cblr-3003	742	7	see	see	VERB
cblr-3003	742	8	also	also	ADV
cblr-3003	742	9	in	in	ADP
cblr-3003	742	10	re	re	ADJ
cblr-3003	742	11	pws	pws	PROPN
cblr-3003	742	12	holding	holding	PROPN
cblr-3003	742	13	corp	corp	PROPN
cblr-3003	742	14	.	.	PROPN
cblr-3003	742	15	,	,	PUNCT
cblr-3003	742	16	228	228	NUM
cblr-3003	742	17	f.3d	f.3d	NUM
cblr-3003	742	18	224	224	NUM
cblr-3003	742	19	,	,	PUNCT
cblr-3003	742	20	244	244	NUM
cblr-3003	742	21	(	(	PUNCT
cblr-3003	742	22	2000	2000	NUM
cblr-3003	742	23	)	)	PUNCT
cblr-3003	742	24	(	(	PUNCT
cblr-3003	742	25	denying	deny	VERB
cblr-3003	742	26	a	a	DET
cblr-3003	742	27	creditor	creditor	NOUN
cblr-3003	742	28	's	's	PART
cblr-3003	742	29	claim	claim	NOUN
cblr-3003	742	30	that	that	SCONJ
cblr-3003	742	31	he	he	PRON
cblr-3003	742	32	should	should	AUX
cblr-3003	742	33	be	be	AUX
cblr-3003	742	34	awarded	award	VERB
cblr-3003	742	35	warrants	warrant	NOUN
cblr-3003	742	36	to	to	PART
cblr-3003	742	37	purchase	purchase	VERB
cblr-3003	742	38	common	common	ADJ
cblr-3003	742	39	stock	stock	NOUN
cblr-3003	742	40	if	if	SCONJ
cblr-3003	742	41	and	and	CCONJ
cblr-3003	742	42	when	when	SCONJ
cblr-3003	742	43	the	the	DET
cblr-3003	742	44	debtor	debtor	NOUN
cblr-3003	742	45	's	's	PART
cblr-3003	742	46	value	value	NOUN
cblr-3003	742	47	became	become	VERB
cblr-3003	742	48	sufficient	sufficient	ADJ
cblr-3003	742	49	to	to	PART
cblr-3003	742	50	pay	pay	VERB
cblr-3003	742	51	him	he	PRON
cblr-3003	742	52	off	off	ADP
cblr-3003	742	53	on	on	ADP
cblr-3003	742	54	the	the	DET
cblr-3003	742	55	grounds	ground	NOUN
cblr-3003	742	56	that	that	SCONJ
cblr-3003	742	57	"	"	PUNCT
cblr-3003	742	58	the	the	DET
cblr-3003	742	59	bankruptcy	bankruptcy	NOUN
cblr-3003	742	60	estate	estate	NOUN
cblr-3003	742	61	is	be	AUX
cblr-3003	742	62	evaluated	evaluate	VERB
cblr-3003	742	63	and	and	CCONJ
cblr-3003	742	64	distributions	distribution	NOUN
cblr-3003	742	65	made	make	VERB
cblr-3003	742	66	at	at	ADP
cblr-3003	742	67	the	the	DET
cblr-3003	742	68	time	time	NOUN
cblr-3003	742	69	of	of	ADP
cblr-3003	742	70	the	the	DET
cblr-3003	742	71	effective	effective	ADJ
cblr-3003	742	72	date	date	NOUN
cblr-3003	742	73	of	of	ADP
cblr-3003	742	74	reorganization	reorganization	NOUN
cblr-3003	742	75	"	"	PUNCT
cblr-3003	742	76	)	)	PUNCT
cblr-3003	742	77	.	.	PUNCT
cblr-3003	743	1	no	no	INTJ
cblr-3003	743	2	.	.	PUNCT
cblr-3003	744	1	2:403	2:403	NUM
cblr-3003	744	2	]	]	X
cblr-3003	744	3	valuation	valuation	NOUN
cblr-3003	744	4	uncertainty	uncertainty	NOUN
cblr-3003	744	5	be	be	VERB
cblr-3003	744	6	more	more	ADV
cblr-3003	744	7	inclined	inclined	ADJ
cblr-3003	744	8	to	to	PART
cblr-3003	744	9	pursue	pursue	VERB
cblr-3003	744	10	the	the	DET
cblr-3003	744	11	purchase	purchase	NOUN
cblr-3003	744	12	approach	approach	NOUN
cblr-3003	744	13	or	or	CCONJ
cblr-3003	744	14	options	option	NOUN
cblr-3003	744	15	approach	approach	NOUN
cblr-3003	744	16	voluntarily	voluntarily	ADV
cblr-3003	744	17	.	.	PUNCT
cblr-3003	745	1	but	but	CCONJ
cblr-3003	745	2	while	while	SCONJ
cblr-3003	745	3	judicial	judicial	ADJ
cblr-3003	745	4	valuation	valuation	NOUN
cblr-3003	745	5	uncertainty	uncertainty	NOUN
cblr-3003	745	6	can	can	AUX
cblr-3003	745	7	in	in	ADP
cblr-3003	745	8	theory	theory	NOUN
cblr-3003	745	9	be	be	AUX
cblr-3003	745	10	alleviated	alleviate	VERB
cblr-3003	745	11	,	,	PUNCT
cblr-3003	745	12	each	each	PRON
cblr-3003	745	13	of	of	ADP
cblr-3003	745	14	the	the	DET
cblr-3003	745	15	general	general	ADJ
cblr-3003	745	16	proposals	proposal	NOUN
cblr-3003	745	17	outlined	outline	VERB
cblr-3003	745	18	below	below	ADP
cblr-3003	745	19	suffers	suffer	NOUN
cblr-3003	745	20	from	from	ADP
cblr-3003	745	21	shortcomings	shortcoming	NOUN
cblr-3003	745	22	and	and	CCONJ
cblr-3003	745	23	none	none	NOUN
cblr-3003	745	24	is	be	AUX
cblr-3003	745	25	sanctioned	sanction	VERB
cblr-3003	745	26	under	under	ADP
cblr-3003	745	27	current	current	ADJ
cblr-3003	745	28	law	law	NOUN
cblr-3003	745	29	.	.	PUNCT
cblr-3003	746	1	one	one	NUM
cblr-3003	746	2	category	category	NOUN
cblr-3003	746	3	of	of	ADP
cblr-3003	746	4	proposals	proposal	NOUN
cblr-3003	746	5	generally	generally	ADV
cblr-3003	746	6	seeks	seek	VERB
cblr-3003	746	7	to	to	PART
cblr-3003	746	8	limit	limit	VERB
cblr-3003	746	9	judicial	judicial	ADJ
cblr-3003	746	10	discretion	discretion	NOUN
cblr-3003	746	11	.	.	PUNCT
cblr-3003	747	1	the	the	DET
cblr-3003	747	2	"	"	PUNCT
cblr-3003	747	3	valuation	valuation	NOUN
cblr-3003	747	4	averaging	averaging	NOUN
cblr-3003	747	5	"	"	PUNCT
cblr-3003	747	6	approach	approach	NOUN
cblr-3003	747	7	,	,	PUNCT
cblr-3003	747	8	which	which	PRON
cblr-3003	747	9	is	be	AUX
cblr-3003	747	10	"	"	PUNCT
cblr-3003	747	11	ib]ased	ib]ase	VERB
cblr-3003	747	12	on	on	ADP
cblr-3003	747	13	the	the	DET
cblr-3003	747	14	preferences	preference	NOUN
cblr-3003	747	15	revealed	reveal	VERB
cblr-3003	747	16	by	by	ADP
cblr-3003	747	17	valuation	valuation	NOUN
cblr-3003	747	18	clauses	clause	NOUN
cblr-3003	747	19	in	in	ADP
cblr-3003	747	20	joint	joint	ADJ
cblr-3003	747	21	venture	venture	NOUN
cblr-3003	747	22	and	and	CCONJ
cblr-3003	747	23	other	other	ADJ
cblr-3003	747	24	sophisticated	sophisticated	ADJ
cblr-3003	747	25	commercial	commercial	ADJ
cblr-3003	747	26	agreements	agreement	NOUN
cblr-3003	747	27	,	,	PUNCT
cblr-3003	747	28	"	"	PUNCT
cblr-3003	747	29	proposes	propose	VERB
cblr-3003	747	30	a	a	DET
cblr-3003	747	31	discretion	discretion	NOUN
cblr-3003	747	32	-	-	PUNCT
cblr-3003	747	33	limiting	limit	VERB
cblr-3003	747	34	default	default	NOUN
cblr-3003	747	35	valuation	valuation	NOUN
cblr-3003	747	36	procedure	procedure	NOUN
cblr-3003	747	37	that	that	PRON
cblr-3003	747	38	would	would	AUX
cblr-3003	747	39	treat	treat	VERB
cblr-3003	747	40	the	the	DET
cblr-3003	747	41	average	average	NOUN
cblr-3003	747	42	of	of	ADP
cblr-3003	747	43	competing	compete	VERB
cblr-3003	747	44	valuation	valuation	NOUN
cblr-3003	747	45	estimates	estimate	NOUN
cblr-3003	747	46	as	as	ADP
cblr-3003	747	47	the	the	DET
cblr-3003	747	48	presumptive	presumptive	ADJ
cblr-3003	747	49	valuation	valuation	NOUN
cblr-3003	747	50	.	.	PUNCT
cblr-3003	748	1	"	"	PUNCT
cblr-3003	748	2	'	'	PUNCT
cblr-3003	748	3	however	however	ADV
cblr-3003	748	4	,	,	PUNCT
cblr-3003	748	5	the	the	DET
cblr-3003	748	6	proponent	proponent	NOUN
cblr-3003	748	7	of	of	ADP
cblr-3003	748	8	this	this	DET
cblr-3003	748	9	approach	approach	NOUN
cblr-3003	748	10	would	would	AUX
cblr-3003	748	11	limit	limit	VERB
cblr-3003	748	12	its	its	PRON
cblr-3003	748	13	use	use	NOUN
cblr-3003	748	14	to	to	PART
cblr-3003	748	15	valuation	valuation	NOUN
cblr-3003	748	16	disputes	dispute	NOUN
cblr-3003	748	17	that	that	PRON
cblr-3003	748	18	fall	fall	VERB
cblr-3003	748	19	within	within	ADP
cblr-3003	748	20	a	a	DET
cblr-3003	748	21	twelve	twelve	NUM
cblr-3003	748	22	-	-	PUNCT
cblr-3003	748	23	percent	percent	NOUN
cblr-3003	748	24	range	range	NOUN
cblr-3003	748	25	;	;	PUNCT
cblr-3003	748	26	beyond	beyond	ADP
cblr-3003	748	27	that	that	PRON
cblr-3003	748	28	,	,	PUNCT
cblr-3003	748	29	a	a	DET
cblr-3003	748	30	more	more	ADV
cblr-3003	748	31	complicated	complicated	ADJ
cblr-3003	748	32	formula	formula	NOUN
cblr-3003	748	33	based	base	VERB
cblr-3003	748	34	on	on	ADP
cblr-3003	748	35	the	the	DET
cblr-3003	748	36	parties	party	NOUN
cblr-3003	748	37	'	'	PART
cblr-3003	748	38	own	own	ADJ
cblr-3003	748	39	estimates	estimate	NOUN
cblr-3003	748	40	and	and	CCONJ
cblr-3003	748	41	that	that	PRON
cblr-3003	748	42	of	of	ADP
cblr-3003	748	43	a	a	DET
cblr-3003	748	44	neutral	neutral	ADJ
cblr-3003	748	45	expert	expert	NOUN
cblr-3003	748	46	would	would	AUX
cblr-3003	748	47	be	be	AUX
cblr-3003	748	48	utilized.173	utilized.173	NOUN
cblr-3003	748	49	aware	aware	ADJ
cblr-3003	748	50	that	that	SCONJ
cblr-3003	748	51	the	the	DET
cblr-3003	748	52	"	"	PUNCT
cblr-3003	748	53	valuation	valuation	NOUN
cblr-3003	748	54	averaging	averaging	NOUN
cblr-3003	748	55	"	"	PUNCT
cblr-3003	748	56	approach	approach	NOUN
cblr-3003	748	57	would	would	AUX
cblr-3003	748	58	be	be	AUX
cblr-3003	748	59	employed	employ	VERB
cblr-3003	748	60	,	,	PUNCT
cblr-3003	748	61	any	any	DET
cblr-3003	748	62	potential	potential	ADJ
cblr-3003	748	63	litigants	litigant	NOUN
cblr-3003	748	64	finding	find	VERB
cblr-3003	748	65	themselves	themselves	PRON
cblr-3003	748	66	within	within	ADP
cblr-3003	748	67	the	the	DET
cblr-3003	748	68	twelve	twelve	NUM
cblr-3003	748	69	-	-	PUNCT
cblr-3003	748	70	percent	percent	NOUN
cblr-3003	748	71	range	range	NOUN
cblr-3003	748	72	would	would	AUX
cblr-3003	748	73	likely	likely	ADV
cblr-3003	748	74	settle	settle	VERB
cblr-3003	748	75	.	.	PUNCT
cblr-3003	749	1	beyond	beyond	ADP
cblr-3003	749	2	this	this	DET
cblr-3003	749	3	range	range	NOUN
cblr-3003	749	4	,	,	PUNCT
cblr-3003	749	5	the	the	DET
cblr-3003	749	6	parties	party	NOUN
cblr-3003	749	7	would	would	AUX
cblr-3003	749	8	continue	continue	VERB
cblr-3003	749	9	to	to	PART
cblr-3003	749	10	face	face	VERB
cblr-3003	749	11	a	a	DET
cblr-3003	749	12	more	more	ADV
cblr-3003	749	13	constrained	constrain	VERB
cblr-3003	749	14	version	version	NOUN
cblr-3003	749	15	of	of	ADP
cblr-3003	749	16	existing	exist	VERB
cblr-3003	749	17	judicial	judicial	ADJ
cblr-3003	749	18	valuation	valuation	NOUN
cblr-3003	749	19	uncertainty	uncertainty	NOUN
cblr-3003	749	20	.	.	PUNCT
cblr-3003	750	1	an	an	DET
cblr-3003	750	2	alternative	alternative	ADJ
cblr-3003	750	3	approach	approach	NOUN
cblr-3003	750	4	advocated	advocate	VERB
cblr-3003	750	5	by	by	ADP
cblr-3003	750	6	many	many	ADJ
cblr-3003	750	7	suggests	suggest	NOUN
cblr-3003	750	8	giving	give	VERB
cblr-3003	750	9	presumptive	presumptive	ADJ
cblr-3003	750	10	deference	deference	NOUN
cblr-3003	750	11	to	to	PART
cblr-3003	750	12	available	available	VERB
cblr-3003	750	13	market	market	NOUN
cblr-3003	750	14	value	value	NOUN
cblr-3003	750	15	indicators	indicator	NOUN
cblr-3003	750	16	.	.	PUNCT
cblr-3003	751	1	'74	'74	NUM
cblr-3003	751	2	this	this	DET
cblr-3003	751	3	proposal	proposal	NOUN
cblr-3003	751	4	is	be	AUX
cblr-3003	751	5	controversial	controversial	ADJ
cblr-3003	751	6	because	because	SCONJ
cblr-3003	751	7	,	,	PUNCT
cblr-3003	751	8	as	as	SCONJ
cblr-3003	751	9	discussed	discuss	VERB
cblr-3003	751	10	earlier	early	ADV
cblr-3003	751	11	,	,	PUNCT
cblr-3003	751	12	markets	market	NOUN
cblr-3003	751	13	-	-	PUNCT
cblr-3003	751	14	particularly	particularly	ADV
cblr-3003	751	15	distressed	distressed	ADJ
cblr-3003	751	16	markets	market	NOUN
cblr-3003	751	17	-	-	PUNCT
cblr-3003	751	18	are	be	AUX
cblr-3003	751	19	often	often	ADV
cblr-3003	751	20	imperfect	imperfect	ADJ
cblr-3003	751	21	.	.	PUNCT
cblr-3003	752	1	'75	'75	NUM
cblr-3003	752	2	yet	yet	ADV
cblr-3003	752	3	this	this	DET
cblr-3003	752	4	objection	objection	NOUN
cblr-3003	752	5	loses	lose	VERB
cblr-3003	752	6	force	force	NOUN
cblr-3003	752	7	172	172	NUM
cblr-3003	752	8	see	see	NOUN
cblr-3003	752	9	sharfman	sharfman	NOUN
cblr-3003	752	10	,	,	PUNCT
cblr-3003	752	11	supra	supra	PROPN
cblr-3003	752	12	note	note	NOUN
cblr-3003	752	13	101	101	NUM
cblr-3003	752	14	,	,	PUNCT
cblr-3003	752	15	at	at	ADP
cblr-3003	752	16	370	370	NUM
cblr-3003	752	17	-	-	SYM
cblr-3003	752	18	82	82	NUM
cblr-3003	752	19	.	.	PUNCT
cblr-3003	752	20	sharfman	sharfman	PROPN
cblr-3003	752	21	's	's	PART
cblr-3003	752	22	approach	approach	NOUN
cblr-3003	752	23	is	be	AUX
cblr-3003	752	24	designed	design	VERB
cblr-3003	752	25	to	to	PART
cblr-3003	752	26	address	address	VERB
cblr-3003	752	27	a	a	DET
cblr-3003	752	28	wide	wide	ADJ
cblr-3003	752	29	range	range	NOUN
cblr-3003	752	30	of	of	ADP
cblr-3003	752	31	corporate	corporate	ADJ
cblr-3003	752	32	valuation	valuation	NOUN
cblr-3003	752	33	disputes	dispute	NOUN
cblr-3003	752	34	.	.	PUNCT
cblr-3003	753	1	173	173	NUM
cblr-3003	754	1	i	i	PRON
cblr-3003	754	2	d.	d.	PROPN
cblr-3003	754	3	at	at	ADP
cblr-3003	754	4	371	371	NUM
cblr-3003	754	5	.	.	PUNCT
cblr-3003	754	6	17	17	NUM
cblr-3003	754	7	,	,	PUNCT
cblr-3003	754	8	the	the	DET
cblr-3003	754	9	theory	theory	NOUN
cblr-3003	754	10	can	can	AUX
cblr-3003	754	11	be	be	AUX
cblr-3003	754	12	summed	sum	VERB
cblr-3003	754	13	up	up	ADP
cblr-3003	754	14	as	as	SCONJ
cblr-3003	754	15	follows	follow	VERB
cblr-3003	754	16	:	:	PUNCT
cblr-3003	754	17	valuation	valuation	NOUN
cblr-3003	754	18	is	be	AUX
cblr-3003	754	19	a	a	DET
cblr-3003	754	20	core	core	NOUN
cblr-3003	754	21	problem	problem	NOUN
cblr-3003	754	22	in	in	ADP
cblr-3003	754	23	bankruptcy	bankruptcy	NOUN
cblr-3003	754	24	law	law	NOUN
cblr-3003	754	25	;	;	PUNCT
cblr-3003	754	26	the	the	DET
cblr-3003	754	27	courts	court	NOUN
cblr-3003	754	28	are	be	AUX
cblr-3003	754	29	poor	poor	ADJ
cblr-3003	754	30	determinators	determinator	NOUN
cblr-3003	754	31	of	of	ADP
cblr-3003	754	32	value	value	NOUN
cblr-3003	754	33	;	;	PUNCT
cblr-3003	754	34	an	an	DET
cblr-3003	754	35	external	external	ADJ
cblr-3003	754	36	market	market	NOUN
cblr-3003	754	37	test	test	NOUN
cblr-3003	754	38	is	be	AUX
cblr-3003	754	39	the	the	DET
cblr-3003	754	40	preferred	preferred	ADJ
cblr-3003	754	41	price	price	NOUN
cblr-3003	754	42	determinator	determinator	NOUN
cblr-3003	754	43	;	;	PUNCT
cblr-3003	754	44	and	and	CCONJ
cblr-3003	754	45	the	the	DET
cblr-3003	754	46	removal	removal	NOUN
cblr-3003	754	47	of	of	ADP
cblr-3003	754	48	the	the	DET
cblr-3003	754	49	court	court	NOUN
cblr-3003	754	50	from	from	ADP
cblr-3003	754	51	the	the	DET
cblr-3003	754	52	valuation	valuation	NOUN
cblr-3003	754	53	process	process	NOUN
cblr-3003	754	54	is	be	AUX
cblr-3003	754	55	part	part	NOUN
cblr-3003	754	56	of	of	ADP
cblr-3003	754	57	an	an	DET
cblr-3003	754	58	overall	overall	ADJ
cblr-3003	754	59	effort	effort	NOUN
cblr-3003	754	60	to	to	PART
cblr-3003	754	61	remove	remove	VERB
cblr-3003	754	62	perceived	perceive	VERB
cblr-3003	754	63	leverage	leverage	NOUN
cblr-3003	754	64	in	in	ADP
cblr-3003	754	65	bargaining	bargaining	NOUN
cblr-3003	754	66	position	position	NOUN
cblr-3003	754	67	by	by	ADP
cblr-3003	754	68	those	those	PRON
cblr-3003	754	69	who	who	PRON
cblr-3003	754	70	gain	gain	VERB
cblr-3003	754	71	from	from	ADP
cblr-3003	754	72	uncertainty	uncertainty	NOUN
cblr-3003	754	73	in	in	ADP
cblr-3003	754	74	the	the	DET
cblr-3003	754	75	judicial	judicial	ADJ
cblr-3003	754	76	process	process	NOUN
cblr-3003	754	77	.	.	PUNCT
cblr-3003	755	1	kuney	kuney	NOUN
cblr-3003	755	2	,	,	PUNCT
cblr-3003	755	3	supra	supra	PROPN
cblr-3003	755	4	note	note	PROPN
cblr-3003	755	5	35	35	NUM
cblr-3003	755	6	,	,	PUNCT
cblr-3003	755	7	at	at	ADP
cblr-3003	755	8	508	508	NUM
cblr-3003	755	9	.	.	PUNCT
cblr-3003	755	10	171	171	NUM
cblr-3003	755	11	see	see	VERB
cblr-3003	755	12	supra	supra	PROPN
cblr-3003	755	13	part	part	NOUN
cblr-3003	755	14	iii.b	iii.b	PROPN
cblr-3003	755	15	.	.	PUNCT
cblr-3003	755	16	columbia	columbia	PROPN
cblr-3003	755	17	business	business	PROPN
cblr-3003	755	18	la	la	PROPN
cblr-3003	755	19	w	w	PROPN
cblr-3003	755	20	review	review	NOUN
cblr-3003	756	1	[	[	X
cblr-3003	756	2	vol	vol	NOUN
cblr-3003	756	3	.	.	PUNCT
cblr-3003	756	4	2005	2005	NUM
cblr-3003	756	5	if	if	SCONJ
cblr-3003	756	6	judicial	judicial	ADJ
cblr-3003	756	7	valuations	valuation	NOUN
cblr-3003	756	8	are	be	AUX
cblr-3003	756	9	similarly	similarly	ADV
cblr-3003	756	10	imperfect	imperfect	ADJ
cblr-3003	756	11	.	.	PUNCT
cblr-3003	757	1	'76	'76	NUM
cblr-3003	757	2	a	a	DET
cblr-3003	757	3	potentially	potentially	ADV
cblr-3003	757	4	more	more	ADV
cblr-3003	757	5	serious	serious	ADJ
cblr-3003	757	6	concern	concern	NOUN
cblr-3003	757	7	is	be	AUX
cblr-3003	757	8	that	that	SCONJ
cblr-3003	757	9	even	even	ADV
cblr-3003	757	10	if	if	SCONJ
cblr-3003	757	11	a	a	DET
cblr-3003	757	12	useful	useful	ADJ
cblr-3003	757	13	market	market	NOUN
cblr-3003	757	14	baseline	baseline	NOUN
cblr-3003	757	15	were	be	AUX
cblr-3003	757	16	established	establish	VERB
cblr-3003	757	17	,	,	PUNCT
cblr-3003	757	18	the	the	DET
cblr-3003	757	19	parties	party	NOUN
cblr-3003	757	20	would	would	AUX
cblr-3003	757	21	remain	remain	VERB
cblr-3003	757	22	able	able	ADJ
cblr-3003	757	23	to	to	PART
cblr-3003	757	24	game	game	VERB
cblr-3003	757	25	the	the	DET
cblr-3003	757	26	system	system	NOUN
cblr-3003	757	27	by	by	ADP
cblr-3003	757	28	manipulating	manipulate	VERB
cblr-3003	757	29	market	market	NOUN
cblr-3003	757	30	prices	price	NOUN
cblr-3003	757	31	and	and	CCONJ
cblr-3003	757	32	then	then	ADV
cblr-3003	757	33	pointing	point	VERB
cblr-3003	757	34	to	to	ADP
cblr-3003	757	35	the	the	DET
cblr-3003	757	36	presumptive	presumptive	ADJ
cblr-3003	757	37	deference	deference	NOUN
cblr-3003	757	38	rule	rule	NOUN
cblr-3003	757	39	,	,	PUNCT
cblr-3003	757	40	or	or	CCONJ
cblr-3003	757	41	by	by	ADP
cblr-3003	757	42	exploiting	exploit	VERB
cblr-3003	757	43	existing	exist	VERB
cblr-3003	757	44	market	market	NOUN
cblr-3003	757	45	imperfections	imperfection	NOUN
cblr-3003	757	46	.	.	PUNCT
cblr-3003	758	1	thus	thus	ADV
cblr-3003	758	2	,	,	PUNCT
cblr-3003	758	3	any	any	DET
cblr-3003	758	4	rule	rule	NOUN
cblr-3003	758	5	of	of	ADP
cblr-3003	758	6	market	market	NOUN
cblr-3003	758	7	deference	deference	NOUN
cblr-3003	758	8	would	would	AUX
cblr-3003	758	9	have	have	VERB
cblr-3003	758	10	to	to	PART
cblr-3003	758	11	be	be	AUX
cblr-3003	758	12	truly	truly	ADV
cblr-3003	758	13	presumptive	presumptive	ADJ
cblr-3003	758	14	rather	rather	ADV
cblr-3003	758	15	than	than	ADP
cblr-3003	758	16	mandatory	mandatory	ADJ
cblr-3003	758	17	in	in	ADP
cblr-3003	758	18	order	order	NOUN
cblr-3003	758	19	to	to	PART
cblr-3003	758	20	preserve	preserve	VERB
cblr-3003	758	21	judges	judge	NOUN
cblr-3003	758	22	'	'	PART
cblr-3003	758	23	ability	ability	NOUN
cblr-3003	758	24	to	to	PART
cblr-3003	758	25	police	police	VERB
cblr-3003	758	26	strategic	strategic	ADJ
cblr-3003	758	27	behavior	behavior	NOUN
cblr-3003	758	28	by	by	ADP
cblr-3003	758	29	the	the	DET
cblr-3003	758	30	parties	party	NOUN
cblr-3003	758	31	.	.	PUNCT
cblr-3003	759	1	a	a	DET
cblr-3003	759	2	second	second	ADJ
cblr-3003	759	3	category	category	NOUN
cblr-3003	759	4	of	of	ADP
cblr-3003	759	5	proposals	proposal	NOUN
cblr-3003	759	6	reflects	reflect	VERB
cblr-3003	759	7	an	an	DET
cblr-3003	759	8	attempt	attempt	NOUN
cblr-3003	759	9	to	to	PART
cblr-3003	759	10	circumvent	circumvent	VERB
cblr-3003	759	11	judicial	judicial	ADJ
cblr-3003	759	12	valuation	valuation	NOUN
cblr-3003	759	13	determinations	determination	NOUN
cblr-3003	759	14	altogether	altogether	ADV
cblr-3003	759	15	.	.	PUNCT
cblr-3003	760	1	under	under	ADP
cblr-3003	760	2	one	one	NUM
cblr-3003	760	3	such	such	ADJ
cblr-3003	760	4	proposal	proposal	NOUN
cblr-3003	760	5	,	,	PUNCT
cblr-3003	760	6	the	the	DET
cblr-3003	760	7	court	court	NOUN
cblr-3003	760	8	would	would	AUX
cblr-3003	760	9	appoint	appoint	VERB
cblr-3003	760	10	a	a	DET
cblr-3003	760	11	neutral	neutral	ADJ
cblr-3003	760	12	expert	expert	NOUN
cblr-3003	760	13	to	to	PART
cblr-3003	760	14	perform	perform	VERB
cblr-3003	760	15	a	a	DET
cblr-3003	760	16	valuation	valuation	NOUN
cblr-3003	760	17	analysis	analysis	NOUN
cblr-3003	760	18	and	and	CCONJ
cblr-3003	760	19	then	then	ADV
cblr-3003	760	20	use	use	VERB
cblr-3003	760	21	this	this	DET
cblr-3003	760	22	analysis	analysis	NOUN
cblr-3003	760	23	to	to	PART
cblr-3003	760	24	resolve	resolve	VERB
cblr-3003	760	25	any	any	DET
cblr-3003	760	26	valuation	valuation	NOUN
cblr-3003	760	27	dispute	dispute	NOUN
cblr-3003	760	28	.	.	PUNCT
cblr-3003	761	1	177	177	NUM
cblr-3003	761	2	an	an	DET
cblr-3003	761	3	expert	expert	NOUN
cblr-3003	761	4	should	should	AUX
cblr-3003	761	5	be	be	AUX
cblr-3003	761	6	more	more	ADV
cblr-3003	761	7	skilled	skilled	ADJ
cblr-3003	761	8	in	in	ADP
cblr-3003	761	9	the	the	DET
cblr-3003	761	10	"	"	PUNCT
cblr-3003	761	11	inexact	inexact	ADJ
cblr-3003	761	12	science	science	NOUN
cblr-3003	761	13	"	"	PUNCT
cblr-3003	761	14	of	of	ADP
cblr-3003	761	15	valuation	valuation	NOUN
cblr-3003	761	16	,	,	PUNCT
cblr-3003	761	17	but	but	CCONJ
cblr-3003	761	18	would	would	AUX
cblr-3003	761	19	arguably	arguably	ADV
cblr-3003	761	20	face	face	VERB
cblr-3003	761	21	many	many	ADJ
cblr-3003	761	22	of	of	ADP
cblr-3003	761	23	the	the	DET
cblr-3003	761	24	same	same	ADJ
cblr-3003	761	25	sources	source	NOUN
cblr-3003	761	26	of	of	ADP
cblr-3003	761	27	uncertainty	uncertainty	NOUN
cblr-3003	761	28	as	as	ADP
cblr-3003	761	29	the	the	DET
cblr-3003	761	30	judge	judge	NOUN
cblr-3003	761	31	himself	himself	PRON
cblr-3003	761	32	.	.	PUNCT
cblr-3003	762	1	a	a	DET
cblr-3003	762	2	theoretically	theoretically	ADV
cblr-3003	762	3	more	more	ADV
cblr-3003	762	4	promising	promising	ADJ
cblr-3003	762	5	proposal	proposal	NOUN
cblr-3003	762	6	suggests	suggest	VERB
cblr-3003	762	7	that	that	SCONJ
cblr-3003	762	8	bankruptcy	bankruptcy	NOUN
cblr-3003	762	9	valuation	valuation	NOUN
cblr-3003	762	10	disputes	dispute	NOUN
cblr-3003	762	11	should	should	AUX
cblr-3003	762	12	be	be	AUX
cblr-3003	762	13	governed	govern	VERB
cblr-3003	762	14	by	by	ADP
cblr-3003	762	15	contractual	contractual	ADJ
cblr-3003	762	16	valuation	valuation	NOUN
cblr-3003	762	17	procedures	procedure	NOUN
cblr-3003	762	18	bargained	bargain	VERB
cblr-3003	762	19	for	for	ADP
cblr-3003	762	20	ex	ex	X
cblr-3003	762	21	ante.17	ante.17	NOUN
cblr-3003	762	22	despite	despite	SCONJ
cblr-3003	762	23	the	the	DET
cblr-3003	762	24	successful	successful	ADJ
cblr-3003	762	25	use	use	NOUN
cblr-3003	762	26	of	of	ADP
cblr-3003	762	27	such	such	ADJ
cblr-3003	762	28	contracts	contract	NOUN
cblr-3003	762	29	in	in	ADP
cblr-3003	762	30	joint	joint	ADJ
cblr-3003	762	31	venture	venture	NOUN
cblr-3003	762	32	and	and	CCONJ
cblr-3003	762	33	similar	similar	ADJ
cblr-3003	762	34	contexts	contexts	NOUN
cblr-3003	762	35	,	,	PUNCT
cblr-3003	762	36	it	it	PRON
cblr-3003	762	37	is	be	AUX
cblr-3003	762	38	not	not	PART
cblr-3003	762	39	clear	clear	ADJ
cblr-3003	762	40	to	to	ADP
cblr-3003	762	41	what	what	DET
cblr-3003	762	42	extent	extent	NOUN
cblr-3003	762	43	bankruptcy	bankruptcy	NOUN
cblr-3003	762	44	judges	judge	NOUN
cblr-3003	762	45	would	would	AUX
cblr-3003	762	46	feel	feel	VERB
cblr-3003	762	47	bound	bind	VERB
cblr-3003	762	48	by	by	ADP
cblr-3003	762	49	such	such	ADJ
cblr-3003	762	50	agreements	agreement	NOUN
cblr-3003	762	51	or	or	CCONJ
cblr-3003	762	52	that	that	SCONJ
cblr-3003	762	53	the	the	DET
cblr-3003	762	54	procedures	procedure	NOUN
cblr-3003	762	55	outlined	outline	VERB
cblr-3003	762	56	in	in	ADP
cblr-3003	762	57	a	a	DET
cblr-3003	762	58	contract	contract	NOUN
cblr-3003	762	59	could	could	AUX
cblr-3003	762	60	ever	ever	ADV
cblr-3003	762	61	suffice	suffice	VERB
cblr-3003	762	62	to	to	PART
cblr-3003	762	63	resolve	resolve	VERB
cblr-3003	762	64	a	a	DET
cblr-3003	762	65	complex	complex	ADJ
cblr-3003	762	66	bankruptcy	bankruptcy	NOUN
cblr-3003	762	67	valuation	valuation	NOUN
cblr-3003	762	68	dispute	dispute	NOUN
cblr-3003	762	69	.	.	PUNCT
cblr-3003	763	1	a	a	DET
cblr-3003	763	2	final	final	ADJ
cblr-3003	763	3	alternative	alternative	NOUN
cblr-3003	763	4	would	would	AUX
cblr-3003	763	5	be	be	AUX
cblr-3003	763	6	,	,	PUNCT
cblr-3003	763	7	in	in	ADP
cblr-3003	763	8	a	a	DET
cblr-3003	763	9	direct	direct	ADJ
cblr-3003	763	10	attempt	attempt	NOUN
cblr-3003	763	11	to	to	PART
cblr-3003	763	12	encourage	encourage	VERB
cblr-3003	763	13	voluntary	voluntary	ADJ
cblr-3003	763	14	use	use	NOUN
cblr-3003	763	15	of	of	ADP
cblr-3003	763	16	the	the	DET
cblr-3003	763	17	purchase	purchase	NOUN
cblr-3003	763	18	approach	approach	NOUN
cblr-3003	763	19	or	or	CCONJ
cblr-3003	763	20	options	option	NOUN
cblr-3003	763	21	approach	approach	NOUN
cblr-3003	763	22	,	,	PUNCT
cblr-3003	763	23	to	to	PART
cblr-3003	763	24	give	give	VERB
cblr-3003	763	25	presumptive	presumptive	ADJ
cblr-3003	763	26	deference	deference	NOUN
cblr-3003	763	27	to	to	ADP
cblr-3003	763	28	the	the	DET
cblr-3003	763	29	valuation	valuation	NOUN
cblr-3003	763	30	proposed	propose	VERB
cblr-3003	763	31	by	by	ADP
cblr-3003	763	32	any	any	DET
cblr-3003	763	33	party	party	NOUN
cblr-3003	763	34	that	that	PRON
cblr-3003	763	35	had	have	AUX
cblr-3003	763	36	previously	previously	ADV
cblr-3003	763	37	made	make	VERB
cblr-3003	763	38	a	a	DET
cblr-3003	763	39	good	good	ADJ
cblr-3003	763	40	faith	faith	NOUN
cblr-3003	763	41	,	,	PUNCT
cblr-3003	763	42	yet	yet	ADV
cblr-3003	763	43	unsuccessful	unsuccessful	ADJ
cblr-3003	763	44	,	,	PUNCT
cblr-3003	763	45	attempt	attempt	VERB
cblr-3003	763	46	to	to	PART
cblr-3003	763	47	implement	implement	VERB
cblr-3003	763	48	a	a	DET
cblr-3003	763	49	plan	plan	NOUN
cblr-3003	763	50	utilizing	utilize	VERB
cblr-3003	763	51	either	either	PRON
cblr-3003	763	52	of	of	ADP
cblr-3003	763	53	these	these	DET
cblr-3003	763	54	approaches	approach	NOUN
cblr-3003	763	55	.	.	PUNCT
cblr-3003	764	1	determining	determine	VERB
cblr-3003	764	2	what	what	PRON
cblr-3003	764	3	176	176	NUM
cblr-3003	764	4	rasmussen	rasmussen	PROPN
cblr-3003	764	5	&	&	CCONJ
cblr-3003	764	6	skeel	skeel	PROPN
cblr-3003	764	7	,	,	PUNCT
cblr-3003	764	8	supra	supra	PROPN
cblr-3003	764	9	note	note	NOUN
cblr-3003	764	10	50	50	NUM
cblr-3003	764	11	,	,	PUNCT
cblr-3003	764	12	at	at	ADP
cblr-3003	764	13	95	95	NUM
cblr-3003	764	14	(	(	PUNCT
cblr-3003	764	15	"	"	PUNCT
cblr-3003	764	16	many	many	ADJ
cblr-3003	764	17	of	of	ADP
cblr-3003	764	18	the	the	DET
cblr-3003	764	19	problems	problem	NOUN
cblr-3003	764	20	which	which	PRON
cblr-3003	764	21	may	may	AUX
cblr-3003	764	22	impair	impair	VERB
cblr-3003	764	23	markets	market	NOUN
cblr-3003	764	24	have	have	VERB
cblr-3003	764	25	the	the	DET
cblr-3003	764	26	same	same	ADJ
cblr-3003	764	27	or	or	CCONJ
cblr-3003	764	28	greater	great	ADJ
cblr-3003	764	29	tendency	tendency	NOUN
cblr-3003	764	30	to	to	PART
cblr-3003	764	31	impair	impair	VERB
cblr-3003	764	32	bankruptcy	bankruptcy	NOUN
cblr-3003	764	33	courts	court	NOUN
cblr-3003	764	34	.	.	PUNCT
cblr-3003	765	1	"	"	PUNCT
cblr-3003	765	2	)	)	PUNCT
cblr-3003	765	3	.	.	PUNCT
cblr-3003	766	1	177	177	NUM
cblr-3003	766	2	see	see	VERB
cblr-3003	766	3	sharfman	sharfman	NOUN
cblr-3003	766	4	,	,	PUNCT
cblr-3003	766	5	supra	supra	PROPN
cblr-3003	766	6	note	note	NOUN
cblr-3003	766	7	101	101	NUM
cblr-3003	766	8	,	,	PUNCT
cblr-3003	766	9	at	at	ADP
cblr-3003	766	10	362	362	NUM
cblr-3003	766	11	-	-	SYM
cblr-3003	766	12	63	63	NUM
cblr-3003	766	13	(	(	PUNCT
cblr-3003	766	14	introducing	introduce	VERB
cblr-3003	766	15	and	and	CCONJ
cblr-3003	766	16	ultimately	ultimately	ADV
cblr-3003	766	17	rejecting	reject	VERB
cblr-3003	766	18	this	this	DET
cblr-3003	766	19	approach	approach	NOUN
cblr-3003	766	20	)	)	PUNCT
cblr-3003	766	21	.	.	PUNCT
cblr-3003	767	1	178	178	NUM
cblr-3003	767	2	see	see	VERB
cblr-3003	767	3	i	i	PRON
cblr-3003	767	4	d.	d.	PROPN
cblr-3003	767	5	at	at	ADP
cblr-3003	767	6	363	363	NUM
cblr-3003	767	7	-	-	SYM
cblr-3003	767	8	64	64	NUM
cblr-3003	767	9	(	(	PUNCT
cblr-3003	767	10	discussing	discuss	VERB
cblr-3003	767	11	the	the	DET
cblr-3003	767	12	use	use	NOUN
cblr-3003	767	13	of	of	ADP
cblr-3003	767	14	such	such	ADJ
cblr-3003	767	15	contracts	contract	NOUN
cblr-3003	767	16	in	in	ADP
cblr-3003	767	17	joint	joint	ADJ
cblr-3003	767	18	venture	venture	NOUN
cblr-3003	767	19	contexts	contexts	NOUN
cblr-3003	767	20	)	)	PUNCT
cblr-3003	767	21	;	;	PUNCT
cblr-3003	767	22	deborah	deborah	PROPN
cblr-3003	767	23	minehart	minehart	PROPN
cblr-3003	767	24	&	&	CCONJ
cblr-3003	767	25	zvika	zvika	X
cblr-3003	767	26	neeman	neeman	PROPN
cblr-3003	767	27	,	,	PUNCT
cblr-3003	767	28	termination	termination	NOUN
cblr-3003	767	29	and	and	CCONJ
cblr-3003	767	30	coordination	coordination	NOUN
cblr-3003	767	31	in	in	ADP
cblr-3003	767	32	partnerships	partnership	NOUN
cblr-3003	767	33	,	,	PUNCT
cblr-3003	767	34	8	8	NUM
cblr-3003	767	35	j.	j.	PROPN
cblr-3003	767	36	econ	econ	PROPN
cblr-3003	767	37	.	.	PROPN
cblr-3003	767	38	&	&	CCONJ
cblr-3003	767	39	mgmt	mgmt	PROPN
cblr-3003	767	40	.	.	PUNCT
cblr-3003	768	1	strategy	strategy	PROPN
cblr-3003	768	2	191	191	NUM
cblr-3003	768	3	,	,	PUNCT
cblr-3003	768	4	207	207	NUM
cblr-3003	768	5	-	-	SYM
cblr-3003	768	6	13	13	NUM
cblr-3003	768	7	(	(	PUNCT
cblr-3003	768	8	1999	1999	NUM
cblr-3003	768	9	)	)	PUNCT
cblr-3003	768	10	(	(	PUNCT
cblr-3003	768	11	describing	describe	VERB
cblr-3003	768	12	commonly	commonly	ADV
cblr-3003	768	13	used	use	VERB
cblr-3003	768	14	anticipatory	anticipatory	ADJ
cblr-3003	768	15	valuation	valuation	NOUN
cblr-3003	768	16	approaches	approach	NOUN
cblr-3003	768	17	)	)	PUNCT
cblr-3003	768	18	.	.	PUNCT
cblr-3003	769	1	valuation	valuation	PROPN
cblr-3003	769	2	uncertaintyno	uncertaintyno	ADJ
cblr-3003	769	3	.	.	PUNCT
cblr-3003	770	1	2:403	2:403	NOUN
cblr-3003	770	2	]	]	PUNCT
cblr-3003	770	3	constitutes	constitute	VERB
cblr-3003	770	4	good	good	ADJ
cblr-3003	770	5	faith	faith	NOUN
cblr-3003	770	6	behavior	behavior	NOUN
cblr-3003	770	7	could	could	AUX
cblr-3003	770	8	be	be	AUX
cblr-3003	770	9	problematic	problematic	ADJ
cblr-3003	770	10	for	for	ADP
cblr-3003	770	11	judges	judge	NOUN
cblr-3003	770	12	,	,	PUNCT
cblr-3003	770	13	but	but	CCONJ
cblr-3003	770	14	is	be	AUX
cblr-3003	770	15	unlikely	unlikely	ADJ
cblr-3003	770	16	to	to	PART
cblr-3003	770	17	be	be	AUX
cblr-3003	770	18	more	more	ADV
cblr-3003	770	19	problematic	problematic	ADJ
cblr-3003	770	20	than	than	ADP
cblr-3003	770	21	determining	determine	VERB
cblr-3003	770	22	the	the	DET
cblr-3003	770	23	debtor	debtor	NOUN
cblr-3003	770	24	's	's	PART
cblr-3003	770	25	valuation	valuation	NOUN
cblr-3003	770	26	.	.	PUNCT
cblr-3003	771	1	'79	'79	NUM
cblr-3003	771	2	again	again	ADV
cblr-3003	771	3	,	,	PUNCT
cblr-3003	771	4	the	the	DET
cblr-3003	771	5	deference	deference	NOUN
cblr-3003	771	6	would	would	AUX
cblr-3003	771	7	have	have	VERB
cblr-3003	771	8	to	to	PART
cblr-3003	771	9	be	be	AUX
cblr-3003	771	10	presumptive	presumptive	ADJ
cblr-3003	771	11	rather	rather	ADV
cblr-3003	771	12	than	than	ADP
cblr-3003	771	13	mandatory	mandatory	ADJ
cblr-3003	771	14	so	so	SCONJ
cblr-3003	771	15	that	that	SCONJ
cblr-3003	771	16	judges	judge	NOUN
cblr-3003	771	17	could	could	AUX
cblr-3003	771	18	continue	continue	VERB
cblr-3003	771	19	to	to	PART
cblr-3003	771	20	monitor	monitor	VERB
cblr-3003	771	21	the	the	DET
cblr-3003	771	22	parties	party	NOUN
cblr-3003	771	23	'	'	PART
cblr-3003	771	24	conduct	conduct	NOUN
cblr-3003	771	25	.	.	PUNCT
cblr-3003	772	1	vi	vi	X
cblr-3003	772	2	.	.	PROPN
cblr-3003	772	3	conclusion	conclusion	NOUN
cblr-3003	772	4	valuation	valuation	NOUN
cblr-3003	772	5	uncertainty	uncertainty	NOUN
cblr-3003	772	6	and	and	CCONJ
cblr-3003	772	7	strategic	strategic	ADJ
cblr-3003	772	8	behavior	behavior	NOUN
cblr-3003	772	9	present	present	VERB
cblr-3003	772	10	serious	serious	ADJ
cblr-3003	772	11	problems	problem	NOUN
cblr-3003	772	12	in	in	ADP
cblr-3003	772	13	bankruptcy	bankruptcy	NOUN
cblr-3003	772	14	valuation	valuation	NOUN
cblr-3003	772	15	,	,	PUNCT
cblr-3003	772	16	and	and	CCONJ
cblr-3003	772	17	existing	exist	VERB
cblr-3003	772	18	law	law	NOUN
cblr-3003	772	19	poses	pose	VERB
cblr-3003	772	20	few	few	ADJ
cblr-3003	772	21	obstacles	obstacle	NOUN
cblr-3003	772	22	to	to	ADP
cblr-3003	772	23	a	a	DET
cblr-3003	772	24	repeat	repeat	NOUN
cblr-3003	772	25	of	of	ADP
cblr-3003	772	26	the	the	DET
cblr-3003	772	27	exide	exide	PROPN
cblr-3003	772	28	scenario	scenario	PROPN
cblr-3003	772	29	.	.	PUNCT
cblr-3003	773	1	whether	whether	SCONJ
cblr-3003	773	2	that	that	DET
cblr-3003	773	3	outcome	outcome	NOUN
cblr-3003	773	4	was	be	AUX
cblr-3003	773	5	the	the	DET
cblr-3003	773	6	result	result	NOUN
cblr-3003	773	7	of	of	ADP
cblr-3003	773	8	a	a	DET
cblr-3003	773	9	legitimate	legitimate	ADJ
cblr-3003	773	10	valuation	valuation	NOUN
cblr-3003	773	11	dispute	dispute	NOUN
cblr-3003	773	12	that	that	PRON
cblr-3003	773	13	was	be	AUX
cblr-3003	773	14	-	-	PUNCT
cblr-3003	773	15	in	in	ADP
cblr-3003	773	16	retrospect	retrospect	NOUN
cblr-3003	773	17	-	-	PUNCT
cblr-3003	773	18	wrongly	wrongly	ADV
cblr-3003	773	19	resolved	resolve	VERB
cblr-3003	773	20	or	or	CCONJ
cblr-3003	773	21	a	a	DET
cblr-3003	773	22	successful	successful	ADJ
cblr-3003	773	23	attempt	attempt	NOUN
cblr-3003	773	24	by	by	ADP
cblr-3003	773	25	exide	exide	PROPN
cblr-3003	773	26	's	's	PART
cblr-3003	773	27	unsecured	unsecured	ADJ
cblr-3003	773	28	creditors	creditor	NOUN
cblr-3003	773	29	to	to	PART
cblr-3003	773	30	extract	extract	VERB
cblr-3003	773	31	undeserved	undeserved	ADJ
cblr-3003	773	32	value	value	NOUN
cblr-3003	773	33	from	from	ADP
cblr-3003	773	34	the	the	DET
cblr-3003	773	35	company	company	NOUN
cblr-3003	773	36	's	's	PART
cblr-3003	773	37	secured	secure	VERB
cblr-3003	773	38	creditors	creditor	NOUN
cblr-3003	773	39	,	,	PUNCT
cblr-3003	773	40	it	it	PRON
cblr-3003	773	41	should	should	AUX
cblr-3003	773	42	disturb	disturb	VERB
cblr-3003	773	43	all	all	DET
cblr-3003	773	44	creditors	creditor	NOUN
cblr-3003	773	45	.	.	PUNCT
cblr-3003	774	1	equally	equally	ADV
cblr-3003	774	2	troubling	troubling	ADJ
cblr-3003	774	3	cases	case	NOUN
cblr-3003	774	4	in	in	ADP
cblr-3003	774	5	which	which	PRON
cblr-3003	774	6	junior	junior	ADJ
cblr-3003	774	7	claimants	claimant	NOUN
cblr-3003	774	8	were	be	AUX
cblr-3003	774	9	denied	deny	VERB
cblr-3003	774	10	their	their	PRON
cblr-3003	774	11	rightful	rightful	ADJ
cblr-3003	774	12	recovery	recovery	NOUN
cblr-3003	774	13	exist	exist	VERB
cblr-3003	774	14	as	as	ADV
cblr-3003	774	15	well	well	ADV
cblr-3003	774	16	.	.	PUNCT
cblr-3003	775	1	the	the	DET
cblr-3003	775	2	proposals	proposal	NOUN
cblr-3003	775	3	discussed	discuss	VERB
cblr-3003	775	4	herein	herein	NOUN
cblr-3003	775	5	,	,	PUNCT
cblr-3003	775	6	particularly	particularly	ADV
cblr-3003	775	7	the	the	DET
cblr-3003	775	8	options	option	NOUN
cblr-3003	775	9	approach	approach	NOUN
cblr-3003	775	10	,	,	PUNCT
cblr-3003	775	11	offer	offer	VERB
cblr-3003	775	12	the	the	DET
cblr-3003	775	13	opportunity	opportunity	NOUN
cblr-3003	775	14	to	to	PART
cblr-3003	775	15	reduce	reduce	VERB
cblr-3003	775	16	valuation	valuation	NOUN
cblr-3003	775	17	uncertainty	uncertainty	NOUN
cblr-3003	775	18	and	and	CCONJ
cblr-3003	775	19	curb	curb	VERB
cblr-3003	775	20	strategic	strategic	ADJ
cblr-3003	775	21	behavior	behavior	NOUN
cblr-3003	775	22	,	,	PUNCT
cblr-3003	775	23	making	make	VERB
cblr-3003	775	24	the	the	DET
cblr-3003	775	25	resolution	resolution	NOUN
cblr-3003	775	26	of	of	ADP
cblr-3003	775	27	bankruptcy	bankruptcy	NOUN
cblr-3003	775	28	valuation	valuation	NOUN
cblr-3003	775	29	disputes	dispute	NOUN
cblr-3003	775	30	both	both	CCONJ
cblr-3003	775	31	less	less	ADV
cblr-3003	775	32	costly	costly	ADJ
cblr-3003	775	33	and	and	CCONJ
cblr-3003	775	34	more	more	ADV
cblr-3003	775	35	equitable	equitable	ADJ
cblr-3003	775	36	.	.	PUNCT
cblr-3003	776	1	the	the	DET
cblr-3003	776	2	identified	identify	VERB
cblr-3003	776	3	shortcomings	shortcoming	NOUN
cblr-3003	776	4	of	of	ADP
cblr-3003	776	5	current	current	ADJ
cblr-3003	776	6	approaches	approach	NOUN
cblr-3003	776	7	suggest	suggest	VERB
cblr-3003	776	8	that	that	SCONJ
cblr-3003	776	9	any	any	DET
cblr-3003	776	10	potential	potential	ADJ
cblr-3003	776	11	improvements	improvement	NOUN
cblr-3003	776	12	in	in	ADP
cblr-3003	776	13	the	the	DET
cblr-3003	776	14	resolution	resolution	NOUN
cblr-3003	776	15	of	of	ADP
cblr-3003	776	16	bankruptcy	bankruptcy	NOUN
cblr-3003	776	17	valuation	valuation	NOUN
cblr-3003	776	18	disputes	dispute	NOUN
cblr-3003	776	19	are	be	AUX
cblr-3003	776	20	worth	worth	ADJ
cblr-3003	776	21	exploring	explore	VERB
cblr-3003	776	22	.	.	PUNCT
cblr-3003	777	1	"	"	PUNCT
cblr-3003	777	2	9	9	NUM
cblr-3003	777	3	see	see	VERB
cblr-3003	777	4	supra	supra	PROPN
cblr-3003	777	5	note	note	PROPN
cblr-3003	777	6	50	50	NUM
cblr-3003	777	7	.	.	PUNCT
cblr-3003	778	1	columbia	columbia	PROPN
cblr-3003	778	2	business	business	PROPN
cblr-3003	778	3	law	law	PROPN
cblr-3003	778	4	review	review	NOUN
cblr-3003	779	1	[	[	X
cblr-3003	779	2	vol	vol	NOUN
cblr-3003	779	3	.	.	PUNCT
cblr-3003	779	4	2005	2005	NUM