id	sid	tid	token	lemma	pos
cblr-3031	1	1	a	a	DET
cblr-3031	1	2	brief	brief	ADJ
cblr-3031	1	3	roadmap	roadmap	NOUN
cblr-3031	1	4	to	to	ADP
cblr-3031	1	5	going	go	VERB
cblr-3031	1	6	private	private	ADJ
cblr-3031	1	7	a	a	DET
cblr-3031	1	8	brief	brief	ADJ
cblr-3031	1	9	roadmap	roadmap	NOUN
cblr-3031	1	10	to	to	ADP
cblr-3031	1	11	going	go	VERB
cblr-3031	1	12	private	private	ADJ
cblr-3031	1	13	joshua	joshua	PROPN
cblr-3031	1	14	m.	m.	PROPN
cblr-3031	1	15	koenig	koenig	PROPN
cblr-3031	1	16	*	*	PROPN
cblr-3031	1	17	i.	i.	PROPN
cblr-3031	1	18	introduction	introduction	NOUN
cblr-3031	1	19	................................................................	................................................................	PUNCT
cblr-3031	1	20	506	506	NUM
cblr-3031	1	21	ii	ii	NOUN
cblr-3031	1	22	.	.	PUNCT
cblr-3031	2	1	an	an	DET
cblr-3031	2	2	overview	overview	NOUN
cblr-3031	2	3	of	of	ADP
cblr-3031	2	4	going	go	VERB
cblr-3031	2	5	private	private	ADJ
cblr-3031	2	6	...................................	...................................	PUNCT
cblr-3031	2	7	507	507	NUM
cblr-3031	2	8	a.	a.	NOUN
cblr-3031	2	9	going	go	VERB
cblr-3031	2	10	private	private	ADV
cblr-3031	2	11	-	-	PUNCT
cblr-3031	2	12	defined	define	VERB
cblr-3031	2	13	.......................................	.......................................	PUNCT
cblr-3031	2	14	507	507	NUM
cblr-3031	2	15	b.	b.	NOUN
cblr-3031	2	16	reasons	reason	NOUN
cblr-3031	2	17	companies	company	NOUN
cblr-3031	2	18	go	go	VERB
cblr-3031	2	19	private	private	ADJ
cblr-3031	2	20	...........................	...........................	PUNCT
cblr-3031	2	21	509	509	NUM
cblr-3031	2	22	1	1	NUM
cblr-3031	2	23	.	.	PUNCT
cblr-3031	2	24	effective	effective	ADJ
cblr-3031	2	25	closure	closure	NOUN
cblr-3031	2	26	of	of	ADP
cblr-3031	2	27	public	public	ADJ
cblr-3031	2	28	capital	capital	NOUN
cblr-3031	2	29	markets	market	NOUN
cblr-3031	2	30	..	..	PUNCT
cblr-3031	2	31	509	509	NUM
cblr-3031	2	32	2	2	NUM
cblr-3031	2	33	.	.	NOUN
cblr-3031	2	34	avoidance	avoidance	NOUN
cblr-3031	2	35	of	of	ADP
cblr-3031	2	36	regulatory	regulatory	ADJ
cblr-3031	2	37	,	,	PUNCT
cblr-3031	2	38	compliance	compliance	NOUN
cblr-3031	2	39	,	,	PUNCT
cblr-3031	2	40	and	and	CCONJ
cblr-3031	2	41	insurance	insurance	NOUN
cblr-3031	2	42	expenses	expense	NOUN
cblr-3031	2	43	........................................	........................................	PUNCT
cblr-3031	3	1	509	509	NUM
cblr-3031	3	2	3	3	NUM
cblr-3031	3	3	.	.	PUNCT
cblr-3031	3	4	long	long	ADJ
cblr-3031	3	5	-	-	PUNCT
cblr-3031	3	6	term	term	NOUN
cblr-3031	3	7	value	value	NOUN
cblr-3031	3	8	maximization	maximization	NOUN
cblr-3031	3	9	.....................	.....................	PUNCT
cblr-3031	3	10	510	510	NUM
cblr-3031	3	11	4	4	NUM
cblr-3031	3	12	.	.	PUNCT
cblr-3031	4	1	reducing	reduce	VERB
cblr-3031	4	2	agency	agency	NOUN
cblr-3031	4	3	costs	cost	NOUN
cblr-3031	4	4	...................................	...................................	PUNCT
cblr-3031	4	5	510	510	NUM
cblr-3031	4	6	c.	c.	PROPN
cblr-3031	4	7	current	current	ADJ
cblr-3031	4	8	sources	source	NOUN
cblr-3031	4	9	of	of	ADP
cblr-3031	4	10	reasons	reason	NOUN
cblr-3031	4	11	to	to	PART
cblr-3031	4	12	go	go	VERB
cblr-3031	4	13	private	private	ADJ
cblr-3031	4	14	..........	..........	PUNCT
cblr-3031	4	15	511	511	NUM
cblr-3031	4	16	1	1	NUM
cblr-3031	4	17	.	.	PUNCT
cblr-3031	5	1	the	the	DET
cblr-3031	5	2	downturn	downturn	NOUN
cblr-3031	5	3	of	of	ADP
cblr-3031	5	4	public	public	ADJ
cblr-3031	5	5	capital	capital	NOUN
cblr-3031	5	6	markets	market	NOUN
cblr-3031	5	7	......	......	PUNCT
cblr-3031	6	1	511	511	NUM
cblr-3031	6	2	2	2	NUM
cblr-3031	6	3	.	.	PUNCT
cblr-3031	7	1	the	the	DET
cblr-3031	7	2	passage	passage	NOUN
cblr-3031	7	3	of	of	ADP
cblr-3031	7	4	the	the	DET
cblr-3031	7	5	sarbanes	sarbanes	PROPN
cblr-3031	7	6	-	-	PUNCT
cblr-3031	7	7	oxley	oxley	ADJ
cblr-3031	7	8	act	act	NOUN
cblr-3031	7	9	.........	.........	PUNCT
cblr-3031	7	10	512	512	NUM
cblr-3031	7	11	3	3	X
cblr-3031	7	12	.	.	PUNCT
cblr-3031	8	1	increasing	increase	VERB
cblr-3031	8	2	d&o	d&o	NOUN
cblr-3031	8	3	insurance	insurance	NOUN
cblr-3031	8	4	premiums	premium	NOUN
cblr-3031	8	5	...........	...........	PUNCT
cblr-3031	8	6	513	513	NUM
cblr-3031	8	7	d.	d.	NOUN
cblr-3031	8	8	hurdles	hurdle	NOUN
cblr-3031	8	9	to	to	PART
cblr-3031	8	10	going	go	VERB
cblr-3031	8	11	private	private	ADJ
cblr-3031	8	12	.....................................	.....................................	PUNCT
cblr-3031	8	13	514	514	NUM
cblr-3031	8	14	e.	e.	PROPN
cblr-3031	8	15	the	the	DET
cblr-3031	8	16	going	go	VERB
cblr-3031	8	17	private	private	ADJ
cblr-3031	8	18	candidate	candidate	NOUN
cblr-3031	8	19	..............................	..............................	PUNCT
cblr-3031	9	1	516	516	NUM
cblr-3031	9	2	f.	f.	PROPN
cblr-3031	9	3	key	key	ADJ
cblr-3031	9	4	players	player	NOUN
cblr-3031	9	5	in	in	ADP
cblr-3031	9	6	the	the	DET
cblr-3031	9	7	going	go	VERB
cblr-3031	9	8	private	private	ADJ
cblr-3031	9	9	transaction	transaction	NOUN
cblr-3031	9	10	...	...	PUNCT
cblr-3031	9	11	516	516	NUM
cblr-3031	9	12	g.	g.	NOUN
cblr-3031	9	13	financing	finance	VERB
cblr-3031	9	14	the	the	DET
cblr-3031	9	15	going	go	VERB
cblr-3031	9	16	private	private	ADJ
cblr-3031	9	17	transaction	transaction	NOUN
cblr-3031	9	18	...........	...........	PUNCT
cblr-3031	9	19	519	519	NUM
cblr-3031	9	20	1	1	NUM
cblr-3031	9	21	.	.	PUNCT
cblr-3031	10	1	the	the	DET
cblr-3031	10	2	lb	lb	X
cblr-3031	10	3	o	o	X
cblr-3031	10	4	..........................................................	..........................................................	PUNCT
cblr-3031	10	5	520	520	NUM
cblr-3031	10	6	2	2	NUM
cblr-3031	10	7	.	.	PUNCT
cblr-3031	10	8	debt	debt	NOUN
cblr-3031	10	9	financing	financing	NOUN
cblr-3031	10	10	...............................................	...............................................	PUNCT
cblr-3031	11	1	520	520	NUM
cblr-3031	11	2	3	3	X
cblr-3031	11	3	.	.	PUNCT
cblr-3031	11	4	equity	equity	NOUN
cblr-3031	11	5	financing	financing	NOUN
cblr-3031	11	6	............................................	............................................	PUNCT
cblr-3031	12	1	522	522	NUM
cblr-3031	12	2	4	4	NUM
cblr-3031	12	3	.	.	PUNCT
cblr-3031	13	1	esop	esop	VERB
cblr-3031	13	2	financing	financing	NOUN
cblr-3031	13	3	.............................................	.............................................	PUNCT
cblr-3031	14	1	522	522	NUM
cblr-3031	14	2	5	5	NUM
cblr-3031	14	3	.	.	PUNCT
cblr-3031	14	4	current	current	ADJ
cblr-3031	14	5	financing	financing	NOUN
cblr-3031	14	6	climate	climate	NOUN
cblr-3031	14	7	............................	............................	PUNCT
cblr-3031	14	8	523	523	NUM
cblr-3031	14	9	iii	iii	NOUN
cblr-3031	14	10	.	.	PUNCT
cblr-3031	15	1	legal	legal	ADJ
cblr-3031	15	2	considerations	consideration	NOUN
cblr-3031	15	3	of	of	ADP
cblr-3031	15	4	the	the	DET
cblr-3031	15	5	going	go	VERB
cblr-3031	15	6	private	private	ADJ
cblr-3031	15	7	transaction	transaction	NOUN
cblr-3031	15	8	................................................................	................................................................	PUNCT
cblr-3031	15	9	524	524	NUM
cblr-3031	15	10	a.	a.	NOUN
cblr-3031	15	11	federal	federal	PROPN
cblr-3031	15	12	law	law	NOUN
cblr-3031	15	13	-	-	PUNCT
cblr-3031	15	14	an	an	DET
cblr-3031	15	15	introduction	introduction	NOUN
cblr-3031	15	16	to	to	PART
cblr-3031	15	17	rule	rule	VERB
cblr-3031	15	18	13e-3	13e-3	NUM
cblr-3031	15	19	.....	.....	PUNCT
cblr-3031	16	1	524	524	NUM
cblr-3031	16	2	*	*	PUNCT
cblr-3031	16	3	j.d	j.d	PROPN
cblr-3031	16	4	.	.	PROPN
cblr-3031	16	5	candidate	candidate	NOUN
cblr-3031	16	6	2005	2005	NUM
cblr-3031	16	7	,	,	PUNCT
cblr-3031	16	8	columbia	columbia	PROPN
cblr-3031	16	9	university	university	PROPN
cblr-3031	16	10	school	school	NOUN
cblr-3031	16	11	of	of	ADP
cblr-3031	16	12	law	law	NOUN
cblr-3031	16	13	;	;	PUNCT
cblr-3031	16	14	b.a	b.a	PROPN
cblr-3031	16	15	.	.	PROPN
cblr-3031	16	16	&	&	CCONJ
cblr-3031	16	17	b.s.b.a	b.s.b.a	PROPN
cblr-3031	16	18	.	.	PROPN
cblr-3031	16	19	2002	2002	NUM
cblr-3031	16	20	,	,	PUNCT
cblr-3031	16	21	university	university	NOUN
cblr-3031	16	22	of	of	ADP
cblr-3031	16	23	florida	florida	PROPN
cblr-3031	16	24	.	.	PUNCT
cblr-3031	17	1	the	the	DET
cblr-3031	17	2	author	author	NOUN
cblr-3031	17	3	wishes	wish	VERB
cblr-3031	17	4	to	to	PART
cblr-3031	17	5	express	express	VERB
cblr-3031	17	6	special	special	ADJ
cblr-3031	17	7	gratitude	gratitude	NOUN
cblr-3031	17	8	to	to	ADP
cblr-3031	17	9	zohar	zohar	PROPN
cblr-3031	17	10	goshen	goshen	PROPN
cblr-3031	17	11	,	,	PUNCT
cblr-3031	17	12	visiting	visit	VERB
cblr-3031	17	13	professor	professor	NOUN
cblr-3031	17	14	of	of	ADP
cblr-3031	17	15	law	law	NOUN
cblr-3031	17	16	,	,	PUNCT
cblr-3031	17	17	columbia	columbia	PROPN
cblr-3031	17	18	university	university	PROPN
cblr-3031	17	19	school	school	NOUN
cblr-3031	17	20	of	of	ADP
cblr-3031	17	21	law	law	NOUN
cblr-3031	17	22	,	,	PUNCT
cblr-3031	17	23	for	for	ADP
cblr-3031	17	24	his	his	PRON
cblr-3031	17	25	insightful	insightful	ADJ
cblr-3031	17	26	comments	comment	NOUN
cblr-3031	17	27	,	,	PUNCT
cblr-3031	17	28	and	and	CCONJ
cblr-3031	17	29	to	to	ADP
cblr-3031	17	30	yair	yair	PROPN
cblr-3031	17	31	galil	galil	PROPN
cblr-3031	17	32	,	,	PUNCT
cblr-3031	17	33	survey	survey	NOUN
cblr-3031	17	34	editor	editor	NOUN
cblr-3031	17	35	,	,	PUNCT
cblr-3031	17	36	columbia	columbia	PROPN
cblr-3031	17	37	business	business	PROPN
cblr-3031	17	38	law	law	PROPN
cblr-3031	17	39	review	review	NOUN
cblr-3031	17	40	,	,	PUNCT
cblr-3031	17	41	for	for	ADP
cblr-3031	17	42	his	his	PRON
cblr-3031	17	43	guidance	guidance	NOUN
cblr-3031	17	44	and	and	CCONJ
cblr-3031	17	45	support	support	NOUN
cblr-3031	17	46	.	.	PUNCT
cblr-3031	18	1	in	in	ADP
cblr-3031	18	2	addition	addition	NOUN
cblr-3031	18	3	,	,	PUNCT
cblr-3031	18	4	the	the	DET
cblr-3031	18	5	author	author	NOUN
cblr-3031	18	6	would	would	AUX
cblr-3031	18	7	like	like	VERB
cblr-3031	18	8	to	to	PART
cblr-3031	18	9	thank	thank	VERB
cblr-3031	18	10	the	the	DET
cblr-3031	18	11	editors	editor	NOUN
cblr-3031	18	12	and	and	CCONJ
cblr-3031	18	13	staff	staff	NOUN
cblr-3031	18	14	of	of	ADP
cblr-3031	18	15	the	the	DET
cblr-3031	18	16	columbia	columbia	PROPN
cblr-3031	18	17	business	business	PROPN
cblr-3031	18	18	law	law	PROPN
cblr-3031	18	19	review	review	NOUN
cblr-3031	18	20	,	,	PUNCT
cblr-3031	18	21	as	as	ADV
cblr-3031	18	22	well	well	ADV
cblr-3031	18	23	as	as	ADP
cblr-3031	18	24	richard	richard	PROPN
cblr-3031	18	25	b.	b.	PROPN
cblr-3031	18	26	stone	stone	PROPN
cblr-3031	18	27	,	,	PUNCT
cblr-3031	18	28	wilbur	wilbur	PROPN
cblr-3031	18	29	h.	h.	PROPN
cblr-3031	18	30	friedman	friedman	PROPN
cblr-3031	18	31	professor	professor	PROPN
cblr-3031	18	32	of	of	ADP
cblr-3031	18	33	tax	tax	NOUN
cblr-3031	18	34	law	law	NOUN
cblr-3031	18	35	,	,	PUNCT
cblr-3031	18	36	and	and	CCONJ
cblr-3031	18	37	jeffrey	jeffrey	PROPN
cblr-3031	18	38	n.	n.	PROPN
cblr-3031	18	39	gordon	gordon	PROPN
cblr-3031	18	40	,	,	PUNCT
cblr-3031	18	41	alfred	alfred	PROPN
cblr-3031	18	42	w.	w.	PROPN
cblr-3031	18	43	bressler	bressler	PROPN
cblr-3031	18	44	professor	professor	PROPN
cblr-3031	18	45	of	of	ADP
cblr-3031	18	46	law	law	NOUN
cblr-3031	18	47	,	,	PUNCT
cblr-3031	18	48	both	both	PRON
cblr-3031	18	49	of	of	ADP
cblr-3031	18	50	columbia	columbia	PROPN
cblr-3031	18	51	university	university	PROPN
cblr-3031	18	52	school	school	NOUN
cblr-3031	18	53	of	of	ADP
cblr-3031	18	54	law	law	NOUN
cblr-3031	18	55	.	.	PUNCT
cblr-3031	19	1	columbia	columbia	PROPN
cblr-3031	19	2	business	business	PROPN
cblr-3031	19	3	law	law	PROPN
cblr-3031	19	4	review	review	NOUN
cblr-3031	19	5	b.	b.	PROPN
cblr-3031	19	6	the	the	DET
cblr-3031	19	7	mechanics	mechanic	NOUN
cblr-3031	19	8	of	of	ADP
cblr-3031	19	9	schedule	schedule	NOUN
cblr-3031	19	10	13e-3	13e-3	NUM
cblr-3031	19	11	.......................	.......................	SYM
cblr-3031	19	12	527	527	NUM
cblr-3031	19	13	c.	c.	NOUN
cblr-3031	19	14	items	item	NOUN
cblr-3031	19	15	required	require	VERB
cblr-3031	19	16	by	by	ADP
cblr-3031	19	17	schedule	schedule	NOUN
cblr-3031	19	18	13e-3	13e-3	NUM
cblr-3031	19	19	.....................	.....................	PUNCT
cblr-3031	19	20	528	528	NUM
cblr-3031	19	21	d	d	NOUN
cblr-3031	19	22	.	.	PUNCT
cblr-3031	20	1	state	state	NOUN
cblr-3031	20	2	l	l	NOUN
cblr-3031	21	1	aw	aw	INTJ
cblr-3031	21	2	.............................................................	.............................................................	PUNCT
cblr-3031	21	3	529	529	NUM
cblr-3031	21	4	e.	e.	PROPN
cblr-3031	21	5	legally	legally	ADV
cblr-3031	21	6	enforceable	enforceable	ADJ
cblr-3031	21	7	standards	standard	NOUN
cblr-3031	21	8	of	of	ADP
cblr-3031	21	9	review	review	NOUN
cblr-3031	21	10	...........	...........	PUNCT
cblr-3031	21	11	530	530	NUM
cblr-3031	21	12	iv	iv	NOUN
cblr-3031	21	13	.	.	PUNCT
cblr-3031	21	14	possible	possible	ADJ
cblr-3031	21	15	structures	structure	NOUN
cblr-3031	21	16	for	for	ADP
cblr-3031	21	17	going	go	VERB
cblr-3031	21	18	private	private	ADJ
cblr-3031	21	19	transactions	transaction	NOUN
cblr-3031	21	20	.532	.532	NUM
cblr-3031	21	21	a	a	PRON
cblr-3031	21	22	.	.	PUNCT
cblr-3031	22	1	m	m	NOUN
cblr-3031	22	2	ergers	erger	NOUN
cblr-3031	22	3	................................................................	................................................................	PUNCT
cblr-3031	23	1	533	533	NUM
cblr-3031	23	2	b	b	NOUN
cblr-3031	23	3	.	.	PUNCT
cblr-3031	24	1	tender	tender	ADJ
cblr-3031	24	2	o	o	NOUN
cblr-3031	24	3	ffers	ffer	NOUN
cblr-3031	24	4	.......................................................	.......................................................	PUNCT
cblr-3031	25	1	535	535	NUM
cblr-3031	25	2	c.	c.	NOUN
cblr-3031	25	3	reverse	reverse	NOUN
cblr-3031	25	4	stock	stock	NOUN
cblr-3031	25	5	splits	split	VERB
cblr-3031	25	6	............................................	............................................	PUNCT
cblr-3031	26	1	537	537	NUM
cblr-3031	26	2	d.	d.	NOUN
cblr-3031	26	3	asset	asset	NOUN
cblr-3031	26	4	sales	sale	NOUN
cblr-3031	26	5	and	and	CCONJ
cblr-3031	26	6	dissolutions	dissolution	NOUN
cblr-3031	26	7	...............................	...............................	PUNCT
cblr-3031	26	8	538	538	NUM
cblr-3031	26	9	v	v	NOUN
cblr-3031	26	10	.	.	PUNCT
cblr-3031	27	1	c	c	PROPN
cblr-3031	27	2	onclusion	onclusion	NOUN
cblr-3031	27	3	..................................................................	..................................................................	PUNCT
cblr-3031	27	4	539	539	NUM
cblr-3031	27	5	i.	i.	NOUN
cblr-3031	27	6	introduction	introduction	NOUN
cblr-3031	27	7	in	in	ADP
cblr-3031	27	8	the	the	DET
cblr-3031	27	9	midst	midst	NOUN
cblr-3031	27	10	of	of	ADP
cblr-3031	27	11	increasing	increase	VERB
cblr-3031	27	12	regulatory	regulatory	ADJ
cblr-3031	27	13	burdens	burden	NOUN
cblr-3031	27	14	and	and	CCONJ
cblr-3031	27	15	a	a	DET
cblr-3031	27	16	shaken	shake	VERB
cblr-3031	27	17	economy	economy	NOUN
cblr-3031	27	18	that	that	PRON
cblr-3031	27	19	is	be	AUX
cblr-3031	27	20	slow	slow	ADJ
cblr-3031	27	21	to	to	PART
cblr-3031	27	22	recover	recover	VERB
cblr-3031	27	23	,	,	PUNCT
cblr-3031	27	24	more	more	ADJ
cblr-3031	27	25	and	and	CCONJ
cblr-3031	27	26	more	more	ADJ
cblr-3031	27	27	u.s	u.s	PROPN
cblr-3031	27	28	.	.	PROPN
cblr-3031	27	29	companies	company	NOUN
cblr-3031	27	30	are	be	AUX
cblr-3031	27	31	choosing	choose	VERB
cblr-3031	27	32	to	to	PART
cblr-3031	27	33	forego	forego	VERB
cblr-3031	27	34	their	their	PRON
cblr-3031	27	35	public	public	ADJ
cblr-3031	27	36	status	status	NOUN
cblr-3031	27	37	through	through	ADP
cblr-3031	27	38	"	"	PUNCT
cblr-3031	27	39	going	go	VERB
cblr-3031	27	40	private	private	ADJ
cblr-3031	27	41	"	"	PUNCT
cblr-3031	27	42	transactions	transaction	NOUN
cblr-3031	27	43	.	.	PUNCT
cblr-3031	28	1	"	"	PUNCT
cblr-3031	28	2	through	through	ADP
cblr-3031	28	3	the	the	DET
cblr-3031	28	4	end	end	NOUN
cblr-3031	28	5	of	of	ADP
cblr-3031	28	6	august	august	PROPN
cblr-3031	28	7	,	,	PUNCT
cblr-3031	28	8	sixty	sixty	ADJ
cblr-3031	28	9	public	public	ADJ
cblr-3031	28	10	companies	company	NOUN
cblr-3031	28	11	had	have	VERB
cblr-3031	28	12	already	already	ADV
cblr-3031	28	13	[	[	X
cblr-3031	28	14	gone	go	VERB
cblr-3031	28	15	]	]	X
cblr-3031	28	16	private	private	ADJ
cblr-3031	28	17	in	in	ADP
cblr-3031	28	18	2003	2003	NUM
cblr-3031	28	19	,	,	PUNCT
cblr-3031	28	20	...	...	PUNCT
cblr-3031	28	21	up	up	ADV
cblr-3031	28	22	from	from	ADP
cblr-3031	28	23	forty	forty	NUM
cblr-3031	28	24	-	-	PUNCT
cblr-3031	28	25	nine	nine	NUM
cblr-3031	28	26	during	during	ADP
cblr-3031	28	27	the	the	DET
cblr-3031	28	28	same	same	ADJ
cblr-3031	28	29	period	period	NOUN
cblr-3031	28	30	in	in	ADP
cblr-3031	28	31	2002	2002	NUM
cblr-3031	28	32	and	and	CCONJ
cblr-3031	28	33	thirty	thirty	NUM
cblr-3031	28	34	-	-	PUNCT
cblr-3031	28	35	two	two	NUM
cblr-3031	28	36	in	in	ADP
cblr-3031	28	37	2001	2001	NUM
cblr-3031	28	38	.	.	PUNCT
cblr-3031	29	1	"	"	PUNCT
cblr-3031	29	2	1	1	NUM
cblr-3031	29	3	the	the	DET
cblr-3031	29	4	number	number	NOUN
cblr-3031	29	5	of	of	ADP
cblr-3031	29	6	companies	company	NOUN
cblr-3031	29	7	going	go	VERB
cblr-3031	29	8	private	private	ADJ
cblr-3031	29	9	in	in	ADP
cblr-3031	29	10	the	the	DET
cblr-3031	29	11	sixteen	sixteen	NUM
cblr-3031	29	12	-	-	PUNCT
cblr-3031	29	13	month	month	NOUN
cblr-3031	29	14	period	period	NOUN
cblr-3031	29	15	following	follow	VERB
cblr-3031	29	16	the	the	DET
cblr-3031	29	17	passage	passage	NOUN
cblr-3031	29	18	of	of	ADP
cblr-3031	29	19	the	the	DET
cblr-3031	29	20	sarbanes	sarbanes	PROPN
cblr-3031	29	21	-	-	PUNCT
cblr-3031	29	22	oxley	oxley	ADJ
cblr-3031	29	23	act	act	NOUN
cblr-3031	29	24	numbered	number	VERB
cblr-3031	29	25	120	120	NUM
cblr-3031	29	26	,	,	PUNCT
cblr-3031	29	27	30	30	NUM
cblr-3031	29	28	%	%	NOUN
cblr-3031	29	29	more	more	ADJ
cblr-3031	29	30	than	than	ADP
cblr-3031	29	31	in	in	ADP
cblr-3031	29	32	the	the	DET
cblr-3031	29	33	sixteen	sixteen	NUM
cblr-3031	29	34	-	-	PUNCT
cblr-3031	29	35	month	month	NOUN
cblr-3031	29	36	period	period	NOUN
cblr-3031	29	37	prior	prior	ADV
cblr-3031	29	38	to	to	ADP
cblr-3031	29	39	its	its	PRON
cblr-3031	29	40	july	july	PROPN
cblr-3031	29	41	30	30	NUM
cblr-3031	29	42	,	,	PUNCT
cblr-3031	29	43	2002	2002	NUM
cblr-3031	29	44	enactment.2	enactment.2	NOUN
cblr-3031	29	45	experts	expert	NOUN
cblr-3031	29	46	expect	expect	VERB
cblr-3031	29	47	that	that	SCONJ
cblr-3031	29	48	with	with	ADP
cblr-3031	29	49	the	the	DET
cblr-3031	29	50	sluggish	sluggish	ADJ
cblr-3031	29	51	economic	economic	ADJ
cblr-3031	29	52	recovery	recovery	NOUN
cblr-3031	29	53	and	and	CCONJ
cblr-3031	29	54	increased	increase	VERB
cblr-3031	29	55	regulatory	regulatory	ADJ
cblr-3031	29	56	compliance	compliance	NOUN
cblr-3031	29	57	costs	cost	NOUN
cblr-3031	29	58	,	,	PUNCT
cblr-3031	29	59	the	the	DET
cblr-3031	29	60	going	go	VERB
cblr-3031	29	61	private	private	ADJ
cblr-3031	29	62	trend	trend	NOUN
cblr-3031	29	63	will	will	AUX
cblr-3031	29	64	continue	continue	VERB
cblr-3031	29	65	to	to	PART
cblr-3031	29	66	pick	pick	VERB
cblr-3031	29	67	up	up	ADP
cblr-3031	29	68	speed	speed	NOUN
cblr-3031	29	69	.	.	PUNCT
cblr-3031	30	1	the	the	DET
cblr-3031	30	2	purpose	purpose	NOUN
cblr-3031	30	3	of	of	ADP
cblr-3031	30	4	this	this	DET
cblr-3031	30	5	paper	paper	NOUN
cblr-3031	30	6	is	be	AUX
cblr-3031	30	7	to	to	PART
cblr-3031	30	8	offer	offer	VERB
cblr-3031	30	9	the	the	DET
cblr-3031	30	10	reader	reader	NOUN
cblr-3031	30	11	a	a	DET
cblr-3031	30	12	basic	basic	ADJ
cblr-3031	30	13	roadmap	roadmap	NOUN
cblr-3031	30	14	to	to	ADP
cblr-3031	30	15	going	go	VERB
cblr-3031	30	16	private	private	ADJ
cblr-3031	30	17	,	,	PUNCT
cblr-3031	30	18	introducing	introduce	VERB
cblr-3031	30	19	and	and	CCONJ
cblr-3031	30	20	bridging	bridge	VERB
cblr-3031	30	21	the	the	DET
cblr-3031	30	22	major	major	ADJ
cblr-3031	30	23	considerations	consideration	NOUN
cblr-3031	30	24	involved	involve	VERB
cblr-3031	30	25	in	in	ADP
cblr-3031	30	26	the	the	DET
cblr-3031	30	27	typical	typical	ADJ
cblr-3031	30	28	going	go	VERB
cblr-3031	30	29	private	private	ADJ
cblr-3031	30	30	transaction	transaction	NOUN
cblr-3031	30	31	.	.	PUNCT
cblr-3031	31	1	part	part	NOUN
cblr-3031	31	2	two	two	NUM
cblr-3031	31	3	provides	provide	VERB
cblr-3031	31	4	an	an	DET
cblr-3031	31	5	overview	overview	NOUN
cblr-3031	31	6	of	of	ADP
cblr-3031	31	7	going	go	VERB
cblr-3031	31	8	private	private	ADJ
cblr-3031	31	9	,	,	PUNCT
cblr-3031	31	10	beginning	begin	VERB
cblr-3031	31	11	by	by	ADP
cblr-3031	31	12	defining	define	VERB
cblr-3031	31	13	"	"	PUNCT
cblr-3031	31	14	going	go	VERB
cblr-3031	31	15	private	private	ADJ
cblr-3031	31	16	"	"	PUNCT
cblr-3031	31	17	and	and	CCONJ
cblr-3031	31	18	highlighting	highlight	VERB
cblr-3031	31	19	the	the	DET
cblr-3031	31	20	major	major	ADJ
cblr-3031	31	21	reasons	reason	NOUN
cblr-3031	31	22	companies	company	NOUN
cblr-3031	31	23	go	go	VERB
cblr-3031	31	24	private	private	ADJ
cblr-3031	31	25	,	,	PUNCT
cblr-3031	31	26	including	include	VERB
cblr-3031	31	27	the	the	DET
cblr-3031	31	28	effective	effective	ADJ
cblr-3031	31	29	closure	closure	NOUN
cblr-3031	31	30	of	of	ADP
cblr-3031	31	31	capital	capital	NOUN
cblr-3031	31	32	markets	market	NOUN
cblr-3031	31	33	,	,	PUNCT
cblr-3031	31	34	avoidance	avoidance	NOUN
cblr-3031	31	35	of	of	ADP
cblr-3031	31	36	regulatory	regulatory	ADJ
cblr-3031	31	37	expenses	expense	NOUN
cblr-3031	31	38	,	,	PUNCT
cblr-3031	31	39	long	long	ADJ
cblr-3031	31	40	-	-	PUNCT
cblr-3031	31	41	term	term	NOUN
cblr-3031	31	42	value	value	NOUN
cblr-3031	31	43	maximization	maximization	NOUN
cblr-3031	31	44	,	,	PUNCT
cblr-3031	31	45	and	and	CCONJ
cblr-3031	31	46	decreasing	decrease	VERB
cblr-3031	31	47	agency	agency	NOUN
cblr-3031	31	48	costs	cost	NOUN
cblr-3031	31	49	.	.	PUNCT
cblr-3031	32	1	1	1	NUM
cblr-3031	32	2	britt	britt	PROPN
cblr-3031	32	3	erica	erica	PROPN
cblr-3031	32	4	tunick	tunick	PROPN
cblr-3031	32	5	,	,	PUNCT
cblr-3031	32	6	adrift	adrift	ADJ
cblr-3031	32	7	in	in	ADP
cblr-3031	32	8	a	a	DET
cblr-3031	32	9	rocky	rocky	ADJ
cblr-3031	32	10	market	market	NOUN
cblr-3031	32	11	,	,	PUNCT
cblr-3031	32	12	small	small	ADJ
cblr-3031	32	13	caps	cap	NOUN
cblr-3031	32	14	mull	mull	VERB
cblr-3031	32	15	going	go	VERB
cblr-3031	32	16	private	private	ADJ
cblr-3031	32	17	,	,	PUNCT
cblr-3031	32	18	investor	investor	NOUN
cblr-3031	32	19	rel	rel	NOUN
cblr-3031	32	20	.	.	PUNCT
cblr-3031	33	1	bus	bus	PROPN
cblr-3031	33	2	.	.	PROPN
cblr-3031	33	3	,	,	PUNCT
cblr-3031	33	4	oct	oct	PROPN
cblr-3031	33	5	.	.	PROPN
cblr-3031	33	6	13	13	NUM
cblr-3031	33	7	,	,	PUNCT
cblr-3031	33	8	2003	2003	NUM
cblr-3031	33	9	.	.	PUNCT
cblr-3031	34	1	2	2	NUM
cblr-3031	34	2	robert	robert	PROPN
cblr-3031	34	3	weisman	weisman	PROPN
cblr-3031	34	4	,	,	PUNCT
cblr-3031	34	5	more	more	ADJ
cblr-3031	34	6	firms	firm	NOUN
cblr-3031	34	7	finding	find	VERB
cblr-3031	34	8	advantages	advantage	NOUN
cblr-3031	34	9	in	in	ADP
cblr-3031	34	10	going	go	VERB
cblr-3031	34	11	private	private	ADJ
cblr-3031	34	12	,	,	PUNCT
cblr-3031	34	13	boston	boston	PROPN
cblr-3031	34	14	globe	globe	PROPN
cblr-3031	34	15	,	,	PUNCT
cblr-3031	34	16	jan	jan	PROPN
cblr-3031	34	17	.	.	PROPN
cblr-3031	34	18	4	4	NUM
cblr-3031	34	19	,	,	PUNCT
cblr-3031	34	20	2004	2004	NUM
cblr-3031	34	21	,	,	PUNCT
cblr-3031	34	22	at	at	ADP
cblr-3031	34	23	d2	d2	PROPN
cblr-3031	34	24	.	.	PUNCT
cblr-3031	35	1	z	z	PROPN
cblr-3031	35	2	see	see	VERB
cblr-3031	35	3	tunick	tunick	PROPN
cblr-3031	35	4	,	,	PUNCT
cblr-3031	35	5	supra	supra	PROPN
cblr-3031	35	6	note	note	NOUN
cblr-3031	35	7	1	1	NUM
cblr-3031	35	8	.	.	PUNCT
cblr-3031	36	1	[	[	X
cblr-3031	36	2	vol	vol	NOUN
cblr-3031	36	3	.	.	PUNCT
cblr-3031	36	4	2004	2004	NUM
cblr-3031	36	5	no	no	INTJ
cblr-3031	36	6	.	.	PUNCT
cblr-3031	37	1	2:505	2:505	NUM
cblr-3031	37	2	]	]	X
cblr-3031	37	3	survey	survey	NOUN
cblr-3031	37	4	:	:	PUNCT
cblr-3031	37	5	a	a	DET
cblr-3031	37	6	brief	brief	ADJ
cblr-3031	37	7	roadmap	roadmap	NOUN
cblr-3031	37	8	to	to	ADP
cblr-3031	37	9	going	go	VERB
cblr-3031	37	10	private	private	ADJ
cblr-3031	37	11	it	it	PRON
cblr-3031	37	12	continues	continue	VERB
cblr-3031	37	13	by	by	ADP
cblr-3031	37	14	pointing	point	VERB
cblr-3031	37	15	out	out	ADP
cblr-3031	37	16	current	current	ADJ
cblr-3031	37	17	sources	source	NOUN
cblr-3031	37	18	of	of	ADP
cblr-3031	37	19	these	these	DET
cblr-3031	37	20	reasons	reason	NOUN
cblr-3031	37	21	,	,	PUNCT
cblr-3031	37	22	such	such	ADJ
cblr-3031	37	23	as	as	ADP
cblr-3031	37	24	market	market	NOUN
cblr-3031	37	25	downturns	downturn	NOUN
cblr-3031	37	26	and	and	CCONJ
cblr-3031	37	27	the	the	DET
cblr-3031	37	28	passage	passage	NOUN
cblr-3031	37	29	of	of	ADP
cblr-3031	37	30	the	the	DET
cblr-3031	37	31	sarbanesoxley	sarbanesoxley	PROPN
cblr-3031	37	32	act	act	PROPN
cblr-3031	37	33	,	,	PUNCT
cblr-3031	37	34	which	which	PRON
cblr-3031	37	35	combine	combine	VERB
cblr-3031	37	36	to	to	PART
cblr-3031	37	37	make	make	VERB
cblr-3031	37	38	an	an	DET
cblr-3031	37	39	environment	environment	NOUN
cblr-3031	37	40	highly	highly	ADV
cblr-3031	37	41	favorable	favorable	ADJ
cblr-3031	37	42	to	to	ADP
cblr-3031	37	43	going	go	VERB
cblr-3031	37	44	private	private	ADJ
cblr-3031	37	45	transactions	transaction	NOUN
cblr-3031	37	46	.	.	PUNCT
cblr-3031	38	1	the	the	DET
cblr-3031	38	2	section	section	NOUN
cblr-3031	38	3	then	then	ADV
cblr-3031	38	4	presents	present	VERB
cblr-3031	38	5	barriers	barrier	NOUN
cblr-3031	38	6	that	that	PRON
cblr-3031	38	7	may	may	AUX
cblr-3031	38	8	prevent	prevent	VERB
cblr-3031	38	9	a	a	DET
cblr-3031	38	10	company	company	NOUN
cblr-3031	38	11	considering	consider	VERB
cblr-3031	38	12	going	go	VERB
cblr-3031	38	13	private	private	ADJ
cblr-3031	38	14	from	from	ADP
cblr-3031	38	15	making	make	VERB
cblr-3031	38	16	the	the	DET
cblr-3031	38	17	move	move	NOUN
cblr-3031	38	18	and	and	CCONJ
cblr-3031	38	19	introduces	introduce	VERB
cblr-3031	38	20	the	the	DET
cblr-3031	38	21	key	key	ADJ
cblr-3031	38	22	players	player	NOUN
cblr-3031	38	23	in	in	ADP
cblr-3031	38	24	a	a	DET
cblr-3031	38	25	going	go	VERB
cblr-3031	38	26	private	private	ADJ
cblr-3031	38	27	transaction	transaction	NOUN
cblr-3031	38	28	.	.	PUNCT
cblr-3031	39	1	part	part	NOUN
cblr-3031	39	2	two	two	NUM
cblr-3031	39	3	closes	close	NOUN
cblr-3031	39	4	by	by	ADP
cblr-3031	39	5	analyzing	analyze	VERB
cblr-3031	39	6	the	the	DET
cblr-3031	39	7	popular	popular	ADJ
cblr-3031	39	8	means	mean	NOUN
cblr-3031	39	9	by	by	ADP
cblr-3031	39	10	which	which	PRON
cblr-3031	39	11	to	to	PART
cblr-3031	39	12	finance	finance	VERB
cblr-3031	39	13	a	a	DET
cblr-3031	39	14	going	go	VERB
cblr-3031	39	15	private	private	ADJ
cblr-3031	39	16	transaction	transaction	NOUN
cblr-3031	39	17	and	and	CCONJ
cblr-3031	39	18	the	the	DET
cblr-3031	39	19	current	current	ADJ
cblr-3031	39	20	climate	climate	NOUN
cblr-3031	39	21	in	in	ADP
cblr-3031	39	22	which	which	PRON
cblr-3031	39	23	such	such	ADJ
cblr-3031	39	24	financing	financing	NOUN
cblr-3031	39	25	may	may	AUX
cblr-3031	39	26	be	be	AUX
cblr-3031	39	27	procured	procure	VERB
cblr-3031	39	28	.	.	PUNCT
cblr-3031	40	1	part	part	NOUN
cblr-3031	40	2	three	three	NUM
cblr-3031	40	3	presents	present	VERB
cblr-3031	40	4	the	the	DET
cblr-3031	40	5	legal	legal	ADJ
cblr-3031	40	6	considerations	consideration	NOUN
cblr-3031	40	7	that	that	PRON
cblr-3031	40	8	come	come	VERB
cblr-3031	40	9	into	into	ADP
cblr-3031	40	10	play	play	NOUN
cblr-3031	40	11	when	when	SCONJ
cblr-3031	40	12	a	a	DET
cblr-3031	40	13	company	company	NOUN
cblr-3031	40	14	chooses	choose	VERB
cblr-3031	40	15	to	to	PART
cblr-3031	40	16	go	go	VERB
cblr-3031	40	17	private	private	ADJ
cblr-3031	40	18	,	,	PUNCT
cblr-3031	40	19	including	include	VERB
cblr-3031	40	20	federal	federal	ADJ
cblr-3031	40	21	disclosure	disclosure	NOUN
cblr-3031	40	22	rules	rule	NOUN
cblr-3031	40	23	and	and	CCONJ
cblr-3031	40	24	state	state	NOUN
cblr-3031	40	25	compliance	compliance	NOUN
cblr-3031	40	26	laws	law	NOUN
cblr-3031	40	27	.	.	PUNCT
cblr-3031	41	1	these	these	DET
cblr-3031	41	2	considerations	consideration	NOUN
cblr-3031	41	3	may	may	AUX
cblr-3031	41	4	affect	affect	VERB
cblr-3031	41	5	both	both	PRON
cblr-3031	41	6	the	the	DET
cblr-3031	41	7	choice	choice	NOUN
cblr-3031	41	8	of	of	ADP
cblr-3031	41	9	whether	whether	SCONJ
cblr-3031	41	10	to	to	PART
cblr-3031	41	11	take	take	VERB
cblr-3031	41	12	a	a	DET
cblr-3031	41	13	company	company	NOUN
cblr-3031	41	14	private	private	ADJ
cblr-3031	41	15	and	and	CCONJ
cblr-3031	41	16	the	the	DET
cblr-3031	41	17	optimal	optimal	ADJ
cblr-3031	41	18	transaction	transaction	NOUN
cblr-3031	41	19	structure	structure	NOUN
cblr-3031	41	20	chosen	choose	VERB
cblr-3031	41	21	once	once	SCONJ
cblr-3031	41	22	such	such	DET
cblr-3031	41	23	a	a	DET
cblr-3031	41	24	decision	decision	NOUN
cblr-3031	41	25	has	have	AUX
cblr-3031	41	26	been	be	AUX
cblr-3031	41	27	made	make	VERB
cblr-3031	41	28	.	.	PUNCT
cblr-3031	42	1	the	the	DET
cblr-3031	42	2	section	section	NOUN
cblr-3031	42	3	begins	begin	VERB
cblr-3031	42	4	by	by	ADP
cblr-3031	42	5	examining	examine	VERB
cblr-3031	42	6	rule	rule	NOUN
cblr-3031	42	7	13e-3	13e-3	NUM
cblr-3031	42	8	,	,	PUNCT
cblr-3031	42	9	the	the	DET
cblr-3031	42	10	federal	federal	ADJ
cblr-3031	42	11	disclosure	disclosure	NOUN
cblr-3031	42	12	standard	standard	NOUN
cblr-3031	42	13	that	that	PRON
cblr-3031	42	14	governs	govern	VERB
cblr-3031	42	15	going	go	VERB
cblr-3031	42	16	private	private	ADJ
cblr-3031	42	17	transactions	transaction	NOUN
cblr-3031	42	18	,	,	PUNCT
cblr-3031	42	19	describing	describe	VERB
cblr-3031	42	20	its	its	PRON
cblr-3031	42	21	mechanics	mechanic	NOUN
cblr-3031	42	22	and	and	CCONJ
cblr-3031	42	23	disclosure	disclosure	NOUN
cblr-3031	42	24	requirements	requirement	NOUN
cblr-3031	42	25	.	.	PUNCT
cblr-3031	43	1	relevant	relevant	ADJ
cblr-3031	43	2	state	state	NOUN
cblr-3031	43	3	law	law	NOUN
cblr-3031	43	4	issues	issue	NOUN
cblr-3031	43	5	are	be	AUX
cblr-3031	43	6	then	then	ADV
cblr-3031	43	7	introduced	introduce	VERB
cblr-3031	43	8	,	,	PUNCT
cblr-3031	43	9	with	with	SCONJ
cblr-3031	43	10	particular	particular	ADJ
cblr-3031	43	11	attention	attention	NOUN
cblr-3031	43	12	being	be	AUX
cblr-3031	43	13	given	give	VERB
cblr-3031	43	14	to	to	ADP
cblr-3031	43	15	legally	legally	ADV
cblr-3031	43	16	enforceable	enforceable	ADJ
cblr-3031	43	17	standards	standard	NOUN
cblr-3031	43	18	of	of	ADP
cblr-3031	43	19	review	review	NOUN
cblr-3031	43	20	,	,	PUNCT
cblr-3031	43	21	including	include	VERB
cblr-3031	43	22	the	the	DET
cblr-3031	43	23	well	well	ADV
cblr-3031	43	24	-	-	PUNCT
cblr-3031	43	25	known	know	VERB
cblr-3031	43	26	"	"	PUNCT
cblr-3031	43	27	entire	entire	ADJ
cblr-3031	43	28	-	-	PUNCT
cblr-3031	43	29	fairness	fairness	NOUN
cblr-3031	43	30	"	"	PUNCT
cblr-3031	43	31	test	test	NOUN
cblr-3031	43	32	.	.	PUNCT
cblr-3031	44	1	finally	finally	ADV
cblr-3031	44	2	,	,	PUNCT
cblr-3031	44	3	part	part	NOUN
cblr-3031	44	4	four	four	NUM
cblr-3031	44	5	details	detail	NOUN
cblr-3031	44	6	the	the	DET
cblr-3031	44	7	possible	possible	ADJ
cblr-3031	44	8	means	mean	NOUN
cblr-3031	44	9	of	of	ADP
cblr-3031	44	10	structuring	structure	VERB
cblr-3031	44	11	the	the	DET
cblr-3031	44	12	going	go	VERB
cblr-3031	44	13	private	private	ADJ
cblr-3031	44	14	transaction	transaction	NOUN
cblr-3031	44	15	,	,	PUNCT
cblr-3031	44	16	which	which	PRON
cblr-3031	44	17	include	include	VERB
cblr-3031	44	18	the	the	DET
cblr-3031	44	19	long	long	ADJ
cblr-3031	44	20	-	-	PUNCT
cblr-3031	44	21	form	form	NOUN
cblr-3031	44	22	merger	merger	NOUN
cblr-3031	44	23	,	,	PUNCT
cblr-3031	44	24	the	the	DET
cblr-3031	44	25	tender	tender	NOUN
cblr-3031	44	26	offer	offer	NOUN
cblr-3031	44	27	,	,	PUNCT
cblr-3031	44	28	the	the	DET
cblr-3031	44	29	reverse	reverse	ADJ
cblr-3031	44	30	stock	stock	NOUN
cblr-3031	44	31	split	split	NOUN
cblr-3031	44	32	,	,	PUNCT
cblr-3031	44	33	and	and	CCONJ
cblr-3031	44	34	the	the	DET
cblr-3031	44	35	asset	asset	NOUN
cblr-3031	44	36	sale	sale	NOUN
cblr-3031	44	37	and	and	CCONJ
cblr-3031	44	38	dissolution	dissolution	NOUN
cblr-3031	44	39	.	.	PUNCT
cblr-3031	45	1	advantages	advantage	NOUN
cblr-3031	45	2	and	and	CCONJ
cblr-3031	45	3	disadvantages	disadvantage	NOUN
cblr-3031	45	4	of	of	ADP
cblr-3031	45	5	each	each	DET
cblr-3031	45	6	structure	structure	NOUN
cblr-3031	45	7	are	be	AUX
cblr-3031	45	8	compared	compare	VERB
cblr-3031	45	9	,	,	PUNCT
cblr-3031	45	10	and	and	CCONJ
cblr-3031	45	11	reflect	reflect	VERB
cblr-3031	45	12	timing	timing	NOUN
cblr-3031	45	13	,	,	PUNCT
cblr-3031	45	14	financing	financing	NOUN
cblr-3031	45	15	,	,	PUNCT
cblr-3031	45	16	tax	tax	NOUN
cblr-3031	45	17	,	,	PUNCT
cblr-3031	45	18	and	and	CCONJ
cblr-3031	45	19	legal	legal	ADJ
cblr-3031	45	20	considerations	consideration	NOUN
cblr-3031	45	21	,	,	PUNCT
cblr-3031	45	22	including	include	VERB
cblr-3031	45	23	recent	recent	ADJ
cblr-3031	45	24	delaware	delaware	PROPN
cblr-3031	45	25	case	case	NOUN
cblr-3031	45	26	law	law	NOUN
cblr-3031	45	27	that	that	PRON
cblr-3031	45	28	makes	make	VERB
cblr-3031	45	29	the	the	DET
cblr-3031	45	30	tender	tender	NOUN
cblr-3031	45	31	offer	offer	VERB
cblr-3031	45	32	the	the	DET
cblr-3031	45	33	transaction	transaction	NOUN
cblr-3031	45	34	of	of	ADP
cblr-3031	45	35	choice	choice	NOUN
cblr-3031	45	36	for	for	ADP
cblr-3031	45	37	controlling	control	VERB
cblr-3031	45	38	shareholders	shareholder	NOUN
cblr-3031	45	39	taking	take	VERB
cblr-3031	45	40	a	a	DET
cblr-3031	45	41	company	company	NOUN
cblr-3031	45	42	private	private	ADJ
cblr-3031	45	43	.	.	PUNCT
cblr-3031	46	1	ii	ii	PROPN
cblr-3031	46	2	.	.	PUNCT
cblr-3031	47	1	an	an	DET
cblr-3031	47	2	overview	overview	NOUN
cblr-3031	47	3	of	of	ADP
cblr-3031	47	4	going	go	VERB
cblr-3031	47	5	private	private	ADJ
cblr-3031	47	6	a.	a.	NOUN
cblr-3031	47	7	going	go	VERB
cblr-3031	47	8	private	private	ADV
cblr-3031	47	9	-	-	PUNCT
cblr-3031	47	10	defined	define	VERB
cblr-3031	47	11	as	as	ADP
cblr-3031	47	12	used	use	VERB
cblr-3031	47	13	in	in	ADP
cblr-3031	47	14	this	this	DET
cblr-3031	47	15	paper	paper	NOUN
cblr-3031	47	16	,	,	PUNCT
cblr-3031	47	17	the	the	DET
cblr-3031	47	18	term	term	NOUN
cblr-3031	47	19	"	"	PUNCT
cblr-3031	47	20	going	go	VERB
cblr-3031	47	21	private	private	ADJ
cblr-3031	47	22	"	"	PUNCT
cblr-3031	47	23	refers	refer	VERB
cblr-3031	47	24	to	to	ADP
cblr-3031	47	25	any	any	DET
cblr-3031	47	26	transaction	transaction	NOUN
cblr-3031	47	27	that	that	PRON
cblr-3031	47	28	falls	fall	VERB
cblr-3031	47	29	within	within	ADP
cblr-3031	47	30	the	the	DET
cblr-3031	47	31	ambit	ambit	NOUN
cblr-3031	47	32	of	of	ADP
cblr-3031	47	33	rule	rule	NOUN
cblr-3031	47	34	13e-3	13e-3	NUM
cblr-3031	47	35	,	,	PUNCT
cblr-3031	47	36	promulgated	promulgate	VERB
cblr-3031	47	37	under	under	ADP
cblr-3031	47	38	the	the	DET
cblr-3031	47	39	securities	security	NOUN
cblr-3031	47	40	exchange	exchange	PROPN
cblr-3031	47	41	act	act	NOUN
cblr-3031	47	42	of	of	ADP
cblr-3031	47	43	1934	1934	NUM
cblr-3031	47	44	,	,	PUNCT
cblr-3031	47	45	"	"	PUNCT
cblr-3031	47	46	in	in	ADP
cblr-3031	47	47	which	which	PRON
cblr-3031	47	48	certain	certain	ADJ
cblr-3031	47	49	of	of	ADP
cblr-3031	47	50	the	the	DET
cblr-3031	47	51	existing	exist	VERB
cblr-3031	47	52	stockholders	stockholder	NOUN
cblr-3031	47	53	or	or	CCONJ
cblr-3031	47	54	affiliates	affiliate	NOUN
cblr-3031	47	55	of	of	ADP
cblr-3031	47	56	a	a	DET
cblr-3031	47	57	public	public	ADJ
cblr-3031	47	58	target	target	NOUN
cblr-3031	47	59	become	become	VERB
cblr-3031	47	60	stockholders	stockholder	NOUN
cblr-3031	47	61	of	of	ADP
cblr-3031	47	62	the	the	DET
cblr-3031	47	63	entity	entity	NOUN
cblr-3031	47	64	surviving	survive	VERB
cblr-3031	47	65	the	the	DET
cblr-3031	47	66	acquisition	acquisition	NOUN
cblr-3031	47	67	of	of	ADP
cblr-3031	47	68	the	the	DET
cblr-3031	47	69	target	target	NOUN
cblr-3031	47	70	and	and	CCONJ
cblr-3031	47	71	the	the	DET
cblr-3031	47	72	target	target	NOUN
cblr-3031	47	73	is	be	AUX
cblr-3031	47	74	no	no	PRON
cblr-3031	47	75	longer	long	ADV
cblr-3031	47	76	subject	subject	ADJ
cblr-3031	47	77	to	to	ADP
cblr-3031	47	78	section	section	NOUN
cblr-3031	47	79	12(g	12(g	NUM
cblr-3031	47	80	)	)	PUNCT
cblr-3031	47	81	or	or	CCONJ
cblr-3031	47	82	section	section	NOUN
cblr-3031	47	83	15(d	15(d	NUM
cblr-3031	47	84	)	)	PUNCT
cblr-3031	47	85	of	of	ADP
cblr-3031	47	86	the	the	DET
cblr-3031	47	87	exchange	exchange	NOUN
cblr-3031	47	88	act	act	PROPN
cblr-3031	47	89	.	.	PUNCT
cblr-3031	48	1	"4	"4	NOUN
cblr-3031	48	2	this	this	PRON
cblr-3031	48	3	includes	include	VERB
cblr-3031	48	4	both	both	PRON
cblr-3031	48	5	"	"	PUNCT
cblr-3031	48	6	true	true	ADJ
cblr-3031	48	7	"	"	PUNCT
cblr-3031	48	8	going	go	VERB
cblr-3031	48	9	private	private	ADJ
cblr-3031	48	10	transactions	transaction	NOUN
cblr-3031	48	11	and	and	CCONJ
cblr-3031	48	12	"	"	PUNCT
cblr-3031	48	13	technical	technical	ADJ
cblr-3031	48	14	"	"	PUNCT
cblr-3031	48	15	going	go	VERB
cblr-3031	48	16	private	private	ADJ
cblr-3031	48	17	transactions	transaction	NOUN
cblr-3031	48	18	,	,	PUNCT
cblr-3031	48	19	as	as	SCONJ
cblr-3031	48	20	distinguished	distinguish	VERB
cblr-3031	48	21	by	by	ADP
cblr-3031	48	22	borden.5	borden.5	PROPN
cblr-3031	48	23	a	a	DET
cblr-3031	48	24	"	"	PUNCT
cblr-3031	48	25	true	true	ADJ
cblr-3031	48	26	"	"	PUNCT
cblr-3031	48	27	going	go	VERB
cblr-3031	48	28	private	private	ADJ
cblr-3031	48	29	transaction	transaction	NOUN
cblr-3031	48	30	is	be	AUX
cblr-3031	48	31	one	one	NUM
cblr-3031	48	32	"	"	PUNCT
cblr-3031	48	33	by	by	ADP
cblr-3031	48	34	which	which	PRON
cblr-3031	48	35	an	an	DET
cblr-3031	48	36	individual	individual	NOUN
cblr-3031	48	37	or	or	CCONJ
cblr-3031	48	38	a	a	DET
cblr-3031	48	39	group	group	NOUN
cblr-3031	48	40	of	of	ADP
cblr-3031	48	41	individuals	individual	NOUN
cblr-3031	48	42	controlling	control	VERB
cblr-3031	48	43	a	a	DET
cblr-3031	48	44	public	public	ADJ
cblr-3031	48	45	corporation	corporation	NOUN
cblr-3031	48	46	by	by	ADP
cblr-3031	48	47	virtue	virtue	NOUN
cblr-3031	48	48	of	of	ADP
cblr-3031	48	49	an	an	DET
cblr-3031	48	50	impregnable	impregnable	ADJ
cblr-3031	48	51	stock	stock	NOUN
cblr-3031	48	52	position	position	NOUN
cblr-3031	48	53	...	...	PUNCT
cblr-3031	48	54	undertakes	undertake	VERB
cblr-3031	48	55	a	a	DET
cblr-3031	48	56	corporate	corporate	ADJ
cblr-3031	48	57	transaction	transaction	NOUN
cblr-3031	48	58	in	in	ADP
cblr-3031	48	59	order	order	NOUN
cblr-3031	48	60	to	to	PART
cblr-3031	48	61	acquire	acquire	VERB
cblr-3031	48	62	...	...	PUNCT
cblr-3031	48	63	the	the	DET
cblr-3031	48	64	entire	entire	ADJ
cblr-3031	48	65	equity	equity	NOUN
cblr-3031	48	66	interest	interest	NOUN
cblr-3031	48	67	in	in	ADP
cblr-3031	48	68	the	the	DET
cblr-3031	48	69	corporation	corporation	NOUN
cblr-3031	48	70	.	.	PUNCT
cblr-3031	49	1	"6	"6	VERB
cblr-3031	49	2	in	in	ADP
cblr-3031	49	3	"	"	PUNCT
cblr-3031	49	4	technical	technical	ADJ
cblr-3031	49	5	"	"	PUNCT
cblr-3031	49	6	going	go	VERB
cblr-3031	49	7	private	private	ADJ
cblr-3031	49	8	transactions	transaction	NOUN
cblr-3031	49	9	,	,	PUNCT
cblr-3031	49	10	such	such	ADJ
cblr-3031	49	11	as	as	ADP
cblr-3031	49	12	management	management	NOUN
cblr-3031	49	13	buyouts	buyout	NOUN
cblr-3031	49	14	(	(	PUNCT
cblr-3031	49	15	"	"	PUNCT
cblr-3031	49	16	mbos	mbo	NOUN
cblr-3031	49	17	"	"	PUNCT
cblr-3031	49	18	)	)	PUNCT
cblr-3031	49	19	and	and	CCONJ
cblr-3031	49	20	leveraged	leveraged	ADJ
cblr-3031	49	21	buyouts	buyout	NOUN
cblr-3031	49	22	(	(	PUNCT
cblr-3031	49	23	"	"	PUNCT
cblr-3031	49	24	lbos	lbo	NOUN
cblr-3031	49	25	"	"	PUNCT
cblr-3031	49	26	)	)	PUNCT
cblr-3031	49	27	,	,	PUNCT
cblr-3031	49	28	the	the	DET
cblr-3031	49	29	acquirer	acquirer	NOUN
cblr-3031	49	30	does	do	AUX
cblr-3031	49	31	not	not	PART
cblr-3031	49	32	hold	hold	VERB
cblr-3031	49	33	a	a	DET
cblr-3031	49	34	controlling	control	VERB
cblr-3031	49	35	stock	stock	NOUN
cblr-3031	49	36	position	position	NOUN
cblr-3031	49	37	,	,	PUNCT
cblr-3031	49	38	but	but	CCONJ
cblr-3031	49	39	is	be	AUX
cblr-3031	49	40	an	an	DET
cblr-3031	49	41	"	"	PUNCT
cblr-3031	49	42	affiliate	affiliate	NOUN
cblr-3031	49	43	"	"	PUNCT
cblr-3031	49	44	within	within	ADP
cblr-3031	49	45	rule	rule	NOUN
cblr-3031	49	46	13e-3	13e-3	NUM
cblr-3031	49	47	.	.	PUNCT
cblr-3031	49	48	'	'	PUNCT
cblr-3031	50	1	not	not	PART
cblr-3031	50	2	included	include	VERB
cblr-3031	50	3	in	in	ADP
cblr-3031	50	4	this	this	DET
cblr-3031	50	5	definition	definition	NOUN
cblr-3031	50	6	of	of	ADP
cblr-3031	50	7	going	go	VERB
cblr-3031	50	8	private	private	ADJ
cblr-3031	50	9	are	be	AUX
cblr-3031	50	10	lbos	lbo	NOUN
cblr-3031	50	11	or	or	CCONJ
cblr-3031	50	12	other	other	ADJ
cblr-3031	50	13	takeover	takeover	NOUN
cblr-3031	50	14	mechanisms	mechanism	NOUN
cblr-3031	50	15	in	in	ADP
cblr-3031	50	16	which	which	PRON
cblr-3031	50	17	neither	neither	CCONJ
cblr-3031	50	18	substantial	substantial	ADJ
cblr-3031	50	19	stockholders	stockholder	NOUN
cblr-3031	50	20	nor	nor	CCONJ
cblr-3031	50	21	management	management	NOUN
cblr-3031	50	22	are	be	AUX
cblr-3031	50	23	aligned	align	VERB
cblr-3031	50	24	with	with	ADP
cblr-3031	50	25	the	the	DET
cblr-3031	50	26	acquiring	acquire	VERB
cblr-3031	50	27	group	group	NOUN
cblr-3031	50	28	or	or	CCONJ
cblr-3031	50	29	delistings	delisting	NOUN
cblr-3031	50	30	by	by	ADP
cblr-3031	50	31	companies	company	NOUN
cblr-3031	50	32	that	that	PRON
cblr-3031	50	33	already	already	ADV
cblr-3031	50	34	have	have	VERB
cblr-3031	50	35	fewer	few	ADJ
cblr-3031	50	36	than	than	ADP
cblr-3031	50	37	300	300	NUM
cblr-3031	50	38	shareholders.8	shareholders.8	PROPN
cblr-3031	50	39	4	4	NUM
cblr-3031	50	40	stanley	stanley	PROPN
cblr-3031	50	41	foster	foster	PROPN
cblr-3031	50	42	reed	reed	PROPN
cblr-3031	50	43	&	&	CCONJ
cblr-3031	50	44	alexandra	alexandra	PROPN
cblr-3031	50	45	reed	reed	PROPN
cblr-3031	50	46	lajoux	lajoux	NOUN
cblr-3031	50	47	,	,	PUNCT
cblr-3031	50	48	the	the	DET
cblr-3031	50	49	art	art	NOUN
cblr-3031	50	50	of	of	ADP
cblr-3031	50	51	m&a	m&a	PROPN
cblr-3031	50	52	658	658	NUM
cblr-3031	50	53	-	-	SYM
cblr-3031	50	54	59	59	NUM
cblr-3031	50	55	(	(	PUNCT
cblr-3031	50	56	2d	2d	NUM
cblr-3031	50	57	ed	ed	NOUN
cblr-3031	50	58	.	.	PROPN
cblr-3031	50	59	1995	1995	NUM
cblr-3031	50	60	)	)	PUNCT
cblr-3031	50	61	.	.	PUNCT
cblr-3031	50	62	"	"	PUNCT
cblr-3031	51	1	arthur	arthur	PROPN
cblr-3031	51	2	m.	m.	PROPN
cblr-3031	51	3	borden	borden	PROPN
cblr-3031	51	4	&	&	CCONJ
cblr-3031	51	5	joel	joel	PROPN
cblr-3031	51	6	a.	a.	PROPN
cblr-3031	51	7	yunis	yunis	PROPN
cblr-3031	51	8	,	,	PUNCT
cblr-3031	51	9	going	go	VERB
cblr-3031	51	10	private	private	ADJ
cblr-3031	51	11	§	§	NOUN
cblr-3031	51	12	§	§	PROPN
cblr-3031	51	13	1.02	1.02	NUM
cblr-3031	51	14	,	,	PUNCT
cblr-3031	51	15	1.05	1.05	NUM
cblr-3031	51	16	(	(	PUNCT
cblr-3031	51	17	2003	2003	NUM
cblr-3031	51	18	)	)	PUNCT
cblr-3031	51	19	.	.	PUNCT
cblr-3031	52	1	6	6	NUM
cblr-3031	52	2	i	i	PRON
cblr-3031	52	3	d.	d.	PROPN
cblr-3031	52	4	at	at	ADP
cblr-3031	52	5	§	§	PROPN
cblr-3031	52	6	1.02	1.02	NUM
cblr-3031	52	7	.	.	PUNCT
cblr-3031	52	8	7	7	NUM
cblr-3031	53	1	i	i	PRON
cblr-3031	53	2	d.	d.	PROPN
cblr-3031	53	3	at	at	ADP
cblr-3031	53	4	§	§	PROPN
cblr-3031	53	5	1.05	1.05	NUM
cblr-3031	53	6	.	.	PUNCT
cblr-3031	53	7	'	'	PUNCT
cblr-3031	54	1	for	for	ADP
cblr-3031	54	2	public	public	ADJ
cblr-3031	54	3	companies	company	NOUN
cblr-3031	54	4	that	that	PRON
cblr-3031	54	5	already	already	ADV
cblr-3031	54	6	have	have	VERB
cblr-3031	54	7	fewer	few	ADJ
cblr-3031	54	8	than	than	ADP
cblr-3031	54	9	300	300	NUM
cblr-3031	54	10	record	record	NOUN
cblr-3031	54	11	holders	holder	NOUN
cblr-3031	54	12	(	(	PUNCT
cblr-3031	54	13	or	or	CCONJ
cblr-3031	54	14	500	500	NUM
cblr-3031	54	15	if	if	SCONJ
cblr-3031	54	16	certain	certain	ADJ
cblr-3031	54	17	asset	asset	NOUN
cblr-3031	54	18	tests	test	NOUN
cblr-3031	54	19	are	be	AUX
cblr-3031	54	20	met	meet	VERB
cblr-3031	54	21	)	)	PUNCT
cblr-3031	54	22	and	and	CCONJ
cblr-3031	54	23	no	no	DET
cblr-3031	54	24	liquid	liquid	ADJ
cblr-3031	54	25	market	market	NOUN
cblr-3031	54	26	for	for	ADP
cblr-3031	54	27	their	their	PRON
cblr-3031	54	28	shares	share	NOUN
cblr-3031	54	29	,	,	PUNCT
cblr-3031	54	30	privatization	privatization	NOUN
cblr-3031	54	31	can	can	AUX
cblr-3031	54	32	be	be	AUX
cblr-3031	54	33	achieved	achieve	VERB
cblr-3031	54	34	by	by	ADP
cblr-3031	54	35	voluntary	voluntary	ADJ
cblr-3031	54	36	deregistration	deregistration	NOUN
cblr-3031	54	37	with	with	ADP
cblr-3031	54	38	the	the	DET
cblr-3031	54	39	sec	sec	PROPN
cblr-3031	54	40	by	by	ADP
cblr-3031	54	41	filing	file	VERB
cblr-3031	54	42	form	form	NOUN
cblr-3031	54	43	15	15	NUM
cblr-3031	54	44	.	.	PUNCT
cblr-3031	55	1	deregistration	deregistration	NOUN
cblr-3031	55	2	is	be	AUX
cblr-3031	55	3	not	not	PART
cblr-3031	55	4	effective	effective	ADJ
cblr-3031	55	5	for	for	ADP
cblr-3031	55	6	ninety	ninety	NUM
cblr-3031	55	7	days	day	NOUN
cblr-3031	55	8	,	,	PUNCT
cblr-3031	55	9	but	but	CCONJ
cblr-3031	55	10	financial	financial	ADJ
cblr-3031	55	11	reporting	reporting	NOUN
cblr-3031	55	12	may	may	AUX
cblr-3031	55	13	be	be	AUX
cblr-3031	55	14	stopped	stop	VERB
cblr-3031	55	15	immediately	immediately	ADV
cblr-3031	55	16	.	.	PUNCT
cblr-3031	56	1	however	however	ADV
cblr-3031	56	2	,	,	PUNCT
cblr-3031	56	3	companies	company	NOUN
cblr-3031	56	4	must	must	AUX
cblr-3031	56	5	continue	continue	VERB
cblr-3031	56	6	to	to	PART
cblr-3031	56	7	comply	comply	VERB
cblr-3031	56	8	with	with	ADP
cblr-3031	56	9	all	all	DET
cblr-3031	56	10	other	other	ADJ
cblr-3031	56	11	sec	sec	PROPN
cblr-3031	56	12	regulations	regulation	NOUN
cblr-3031	56	13	until	until	SCONJ
cblr-3031	56	14	the	the	DET
cblr-3031	56	15	deregistration	deregistration	NOUN
cblr-3031	56	16	is	be	AUX
cblr-3031	56	17	effective	effective	ADJ
cblr-3031	56	18	.	.	PUNCT
cblr-3031	57	1	[	[	X
cblr-3031	57	2	vol	vol	NOUN
cblr-3031	57	3	.	.	PUNCT
cblr-3031	58	1	2004columbia	2004columbia	NUM
cblr-3031	58	2	business	business	NOUN
cblr-3031	58	3	la	la	PROPN
cblr-3031	58	4	w	w	PROPN
cblr-3031	58	5	review	review	NOUN
cblr-3031	58	6	no	no	INTJ
cblr-3031	58	7	.	.	PUNCT
cblr-3031	59	1	2:505	2:505	NUM
cblr-3031	59	2	]	]	X
cblr-3031	59	3	survey	survey	NOUN
cblr-3031	59	4	:	:	PUNCT
cblr-3031	59	5	a	a	DET
cblr-3031	59	6	brief	brief	ADJ
cblr-3031	59	7	roadmap	roadmap	NOUN
cblr-3031	59	8	to	to	ADP
cblr-3031	59	9	going	go	VERB
cblr-3031	59	10	private	private	ADJ
cblr-3031	59	11	b.	b.	NOUN
cblr-3031	59	12	reasons	reason	NOUN
cblr-3031	59	13	companies	company	NOUN
cblr-3031	59	14	go	go	VERB
cblr-3031	59	15	private	private	ADJ
cblr-3031	59	16	1	1	NUM
cblr-3031	59	17	.	.	PUNCT
cblr-3031	59	18	effective	effective	ADJ
cblr-3031	59	19	closure	closure	NOUN
cblr-3031	59	20	of	of	ADP
cblr-3031	59	21	public	public	ADJ
cblr-3031	59	22	capital	capital	NOUN
cblr-3031	59	23	markets	market	NOUN
cblr-3031	59	24	one	one	NUM
cblr-3031	59	25	of	of	ADP
cblr-3031	59	26	the	the	DET
cblr-3031	59	27	chief	chief	ADJ
cblr-3031	59	28	motivations	motivation	NOUN
cblr-3031	59	29	of	of	ADP
cblr-3031	59	30	a	a	DET
cblr-3031	59	31	company	company	NOUN
cblr-3031	59	32	going	go	VERB
cblr-3031	59	33	public	public	ADJ
cblr-3031	59	34	is	be	AUX
cblr-3031	59	35	to	to	PART
cblr-3031	59	36	access	access	VERB
cblr-3031	59	37	investment	investment	NOUN
cblr-3031	59	38	capital	capital	NOUN
cblr-3031	59	39	in	in	ADP
cblr-3031	59	40	public	public	ADJ
cblr-3031	59	41	capital	capital	NOUN
cblr-3031	59	42	markets	market	NOUN
cblr-3031	59	43	while	while	SCONJ
cblr-3031	59	44	markets	market	NOUN
cblr-3031	59	45	remain	remain	VERB
cblr-3031	59	46	strong	strong	ADJ
cblr-3031	59	47	and	and	CCONJ
cblr-3031	59	48	stock	stock	NOUN
cblr-3031	59	49	valuations	valuation	NOUN
cblr-3031	59	50	high	high	ADJ
cblr-3031	59	51	,	,	PUNCT
cblr-3031	59	52	both	both	DET
cblr-3031	59	53	companies	company	NOUN
cblr-3031	59	54	and	and	CCONJ
cblr-3031	59	55	shareholders	shareholder	NOUN
cblr-3031	59	56	benefit	benefit	VERB
cblr-3031	59	57	from	from	ADP
cblr-3031	59	58	the	the	DET
cblr-3031	59	59	relatively	relatively	ADV
cblr-3031	59	60	easy	easy	ADJ
cblr-3031	59	61	access	access	NOUN
cblr-3031	59	62	to	to	ADP
cblr-3031	59	63	capital	capital	NOUN
cblr-3031	59	64	and	and	CCONJ
cblr-3031	59	65	the	the	DET
cblr-3031	59	66	added	add	VERB
cblr-3031	59	67	prestige	prestige	NOUN
cblr-3031	59	68	of	of	ADP
cblr-3031	59	69	keeping	keep	VERB
cblr-3031	59	70	the	the	DET
cblr-3031	59	71	company	company	NOUN
cblr-3031	59	72	public	public	ADJ
cblr-3031	59	73	.	.	PUNCT
cblr-3031	60	1	"	"	PUNCT
cblr-3031	60	2	°	°	CCONJ
cblr-3031	60	3	however	however	ADV
cblr-3031	60	4	,	,	PUNCT
cblr-3031	60	5	when	when	SCONJ
cblr-3031	60	6	markets	market	NOUN
cblr-3031	60	7	tighten	tighten	VERB
cblr-3031	60	8	and	and	CCONJ
cblr-3031	60	9	valuations	valuation	NOUN
cblr-3031	60	10	plummet	plummet	VERB
cblr-3031	60	11	,	,	PUNCT
cblr-3031	60	12	public	public	ADJ
cblr-3031	60	13	capital	capital	NOUN
cblr-3031	60	14	markets	market	NOUN
cblr-3031	60	15	may	may	AUX
cblr-3031	60	16	effectively	effectively	ADV
cblr-3031	60	17	close	close	VERB
cblr-3031	60	18	to	to	ADP
cblr-3031	60	19	companies	company	NOUN
cblr-3031	60	20	,	,	PUNCT
cblr-3031	60	21	especially	especially	ADV
cblr-3031	60	22	those	those	PRON
cblr-3031	60	23	of	of	ADP
cblr-3031	60	24	smaller	small	ADJ
cblr-3031	60	25	size	size	NOUN
cblr-3031	60	26	,	,	PUNCT
cblr-3031	60	27	thereby	thereby	ADV
cblr-3031	60	28	eliminating	eliminate	VERB
cblr-3031	60	29	one	one	NUM
cblr-3031	60	30	of	of	ADP
cblr-3031	60	31	the	the	DET
cblr-3031	60	32	main	main	ADJ
cblr-3031	60	33	benefits	benefit	NOUN
cblr-3031	60	34	of	of	ADP
cblr-3031	60	35	maintaining	maintain	VERB
cblr-3031	60	36	public	public	ADJ
cblr-3031	60	37	status	status	NOUN
cblr-3031	60	38	.	.	PUNCT
cblr-3031	60	39	"	"	PUNCT
cblr-3031	61	1	therefore	therefore	ADV
cblr-3031	61	2	,	,	PUNCT
cblr-3031	61	3	companies	company	NOUN
cblr-3031	61	4	that	that	PRON
cblr-3031	61	5	are	be	AUX
cblr-3031	61	6	confident	confident	ADJ
cblr-3031	61	7	in	in	ADP
cblr-3031	61	8	their	their	PRON
cblr-3031	61	9	business	business	NOUN
cblr-3031	61	10	model	model	NOUN
cblr-3031	61	11	and	and	CCONJ
cblr-3031	61	12	profitability	profitability	NOUN
cblr-3031	61	13	,	,	PUNCT
cblr-3031	61	14	but	but	CCONJ
cblr-3031	61	15	plagued	plague	VERB
cblr-3031	61	16	by	by	ADP
cblr-3031	61	17	limited	limited	ADJ
cblr-3031	61	18	analyst	analyst	NOUN
cblr-3031	61	19	coverage	coverage	NOUN
cblr-3031	61	20	,	,	PUNCT
cblr-3031	61	21	negligible	negligible	ADJ
cblr-3031	61	22	trading	trading	NOUN
cblr-3031	61	23	volume	volume	NOUN
cblr-3031	61	24	,	,	PUNCT
cblr-3031	61	25	and	and	CCONJ
cblr-3031	61	26	flat	flat	ADJ
cblr-3031	61	27	stock	stock	NOUN
cblr-3031	61	28	prices	price	NOUN
cblr-3031	61	29	,	,	PUNCT
cblr-3031	61	30	may	may	AUX
cblr-3031	61	31	find	find	VERB
cblr-3031	61	32	that	that	SCONJ
cblr-3031	61	33	the	the	DET
cblr-3031	61	34	arguments	argument	NOUN
cblr-3031	61	35	for	for	ADP
cblr-3031	61	36	staying	stay	VERB
cblr-3031	61	37	public	public	ADJ
cblr-3031	61	38	are	be	AUX
cblr-3031	61	39	no	no	ADV
cblr-3031	61	40	longer	long	ADV
cblr-3031	61	41	compelling	compelling	ADJ
cblr-3031	61	42	.	.	PUNCT
cblr-3031	62	1	2	2	NUM
cblr-3031	62	2	2	2	NUM
cblr-3031	62	3	.	.	PUNCT
cblr-3031	62	4	avoidance	avoidance	NOUN
cblr-3031	62	5	of	of	ADP
cblr-3031	62	6	regulatory	regulatory	ADJ
cblr-3031	62	7	,	,	PUNCT
cblr-3031	62	8	compliance	compliance	NOUN
cblr-3031	62	9	,	,	PUNCT
cblr-3031	62	10	and	and	CCONJ
cblr-3031	62	11	insurance	insurance	NOUN
cblr-3031	62	12	expenses	expense	VERB
cblr-3031	62	13	another	another	DET
cblr-3031	62	14	reason	reason	NOUN
cblr-3031	62	15	companies	company	NOUN
cblr-3031	62	16	may	may	AUX
cblr-3031	62	17	choose	choose	VERB
cblr-3031	62	18	to	to	PART
cblr-3031	62	19	go	go	VERB
cblr-3031	62	20	private	private	ADJ
cblr-3031	62	21	is	be	AUX
cblr-3031	62	22	to	to	PART
cblr-3031	62	23	avoid	avoid	VERB
cblr-3031	62	24	the	the	DET
cblr-3031	62	25	regulatory	regulatory	ADJ
cblr-3031	62	26	,	,	PUNCT
cblr-3031	62	27	compliance	compliance	NOUN
cblr-3031	62	28	,	,	PUNCT
cblr-3031	62	29	and	and	CCONJ
cblr-3031	62	30	insurance	insurance	NOUN
cblr-3031	62	31	expenses	expense	NOUN
cblr-3031	62	32	tied	tie	VERB
cblr-3031	62	33	to	to	ADP
cblr-3031	62	34	public	public	ADJ
cblr-3031	62	35	status	status	NOUN
cblr-3031	62	36	.	.	PUNCT
cblr-3031	63	1	such	such	ADJ
cblr-3031	63	2	expenses	expense	NOUN
cblr-3031	63	3	include	include	VERB
cblr-3031	63	4	the	the	DET
cblr-3031	63	5	traditional	traditional	ADJ
cblr-3031	63	6	costs	cost	NOUN
cblr-3031	63	7	of	of	ADP
cblr-3031	63	8	executive	executive	ADJ
cblr-3031	63	9	time	time	NOUN
cblr-3031	63	10	,	,	PUNCT
cblr-3031	63	11	legal	legal	ADJ
cblr-3031	63	12	expenses	expense	NOUN
cblr-3031	63	13	,	,	PUNCT
cblr-3031	63	14	accounting	accounting	NOUN
cblr-3031	63	15	costs	cost	NOUN
cblr-3031	63	16	,	,	PUNCT
cblr-3031	63	17	filing	file	VERB
cblr-3031	63	18	fees	fee	NOUN
cblr-3031	63	19	associated	associate	VERB
cblr-3031	63	20	with	with	ADP
cblr-3031	63	21	sec	sec	PROPN
cblr-3031	63	22	filing	filing	NOUN
cblr-3031	63	23	requirements	requirement	NOUN
cblr-3031	63	24	,	,	PUNCT
cblr-3031	63	25	and	and	CCONJ
cblr-3031	63	26	d&o	d&o	NOUN
cblr-3031	63	27	insurance	insurance	NOUN
cblr-3031	63	28	premiums	premium	NOUN
cblr-3031	63	29	,	,	PUNCT
cblr-3031	63	30	as	as	ADV
cblr-3031	63	31	well	well	ADV
cblr-3031	63	32	as	as	ADP
cblr-3031	63	33	new	new	ADJ
cblr-3031	63	34	costs	cost	NOUN
cblr-3031	63	35	associated	associate	VERB
cblr-3031	63	36	'	'	PUNCT
cblr-3031	63	37	alan	alan	PROPN
cblr-3031	63	38	j.	j.	PROPN
cblr-3031	63	39	bernstein	bernstein	PROPN
cblr-3031	63	40	,	,	PUNCT
cblr-3031	63	41	"	"	PUNCT
cblr-3031	63	42	going	go	VERB
cblr-3031	63	43	private	private	ADJ
cblr-3031	63	44	"	"	PUNCT
cblr-3031	63	45	after	after	ADP
cblr-3031	63	46	the	the	DET
cblr-3031	63	47	sarbanes	sarbanes	PROPN
cblr-3031	63	48	oxley	oxley	PROPN
cblr-3031	63	49	act	act	NOUN
cblr-3031	63	50	of	of	ADP
cblr-3031	63	51	2002	2002	NUM
cblr-3031	63	52	,	,	PUNCT
cblr-3031	63	53	carter	carter	PROPN
cblr-3031	63	54	ledyard	ledyard	PROPN
cblr-3031	63	55	&	&	CCONJ
cblr-3031	63	56	milburn	milburn	PROPN
cblr-3031	63	57	llp	llp	PROPN
cblr-3031	63	58	client	client	PROPN
cblr-3031	63	59	advisory	advisory	PROPN
cblr-3031	63	60	,	,	PUNCT
cblr-3031	63	61	january	january	PROPN
cblr-3031	63	62	2003	2003	NUM
cblr-3031	63	63	,	,	PUNCT
cblr-3031	63	64	at	at	ADP
cblr-3031	63	65	http://www.clm.com/pubs/pub-1144369_1.html	http://www.clm.com/pubs/pub-1144369_1.html	PROPN
cblr-3031	63	66	.	.	PUNCT
cblr-3031	64	1	10	10	NUM
cblr-3031	64	2	kimble	kimble	PROPN
cblr-3031	64	3	charles	charles	PROPN
cblr-3031	64	4	cannon	cannon	NOUN
cblr-3031	64	5	,	,	PUNCT
cblr-3031	64	6	augmenting	augment	VERB
cblr-3031	64	7	the	the	DET
cblr-3031	64	8	duties	duty	NOUN
cblr-3031	64	9	of	of	ADP
cblr-3031	64	10	directors	director	NOUN
cblr-3031	64	11	to	to	PART
cblr-3031	64	12	protect	protect	VERB
cblr-3031	64	13	minority	minority	NOUN
cblr-3031	64	14	shareholders	shareholder	NOUN
cblr-3031	64	15	in	in	ADP
cblr-3031	64	16	the	the	DET
cblr-3031	64	17	context	context	NOUN
cblr-3031	64	18	of	of	ADP
cblr-3031	64	19	going	go	VERB
cblr-3031	64	20	-	-	PUNCT
cblr-3031	64	21	private	private	ADJ
cblr-3031	64	22	transactions	transaction	NOUN
cblr-3031	64	23	:	:	PUNCT
cblr-3031	64	24	the	the	DET
cblr-3031	64	25	case	case	NOUN
cblr-3031	64	26	for	for	ADP
cblr-3031	64	27	obligating	obligate	VERB
cblr-3031	64	28	directors	director	NOUN
cblr-3031	64	29	to	to	PART
cblr-3031	64	30	express	express	VERB
cblr-3031	64	31	a	a	DET
cblr-3031	64	32	valuation	valuation	NOUN
cblr-3031	64	33	opinion	opinion	NOUN
cblr-3031	64	34	in	in	ADP
cblr-3031	64	35	unilateral	unilateral	ADJ
cblr-3031	64	36	tender	tender	NOUN
cblr-3031	64	37	offers	offer	VERB
cblr-3031	64	38	after	after	ADP
cblr-3031	64	39	siliconix	siliconix	PROPN
cblr-3031	64	40	,	,	PUNCT
cblr-3031	64	41	aquila	aquila	ADJ
cblr-3031	64	42	and	and	CCONJ
cblr-3031	64	43	pure	pure	ADJ
cblr-3031	64	44	resources	resource	NOUN
cblr-3031	64	45	,	,	PUNCT
cblr-3031	64	46	2003	2003	NUM
cblr-3031	64	47	colum	colum	NOUN
cblr-3031	64	48	.	.	PUNCT
cblr-3031	65	1	bus	bus	NOUN
cblr-3031	65	2	.	.	PUNCT
cblr-3031	66	1	l.	l.	PROPN
cblr-3031	66	2	rev	rev	PROPN
cblr-3031	66	3	.	.	PROPN
cblr-3031	66	4	191	191	NUM
cblr-3031	66	5	,	,	PUNCT
cblr-3031	66	6	198	198	NUM
cblr-3031	66	7	(	(	PUNCT
cblr-3031	66	8	2003	2003	NUM
cblr-3031	66	9	)	)	PUNCT
cblr-3031	66	10	.	.	PUNCT
cblr-3031	66	11	"	"	PUNCT
cblr-3031	67	1	bernstein	bernstein	PROPN
cblr-3031	67	2	,	,	PUNCT
cblr-3031	67	3	supra	supra	PROPN
cblr-3031	67	4	note	note	NOUN
cblr-3031	67	5	9	9	NUM
cblr-3031	67	6	.	.	NOUN
cblr-3031	67	7	12	12	NUM
cblr-3031	67	8	see	see	VERB
cblr-3031	67	9	dennis	dennis	PROPN
cblr-3031	67	10	j.	j.	PROPN
cblr-3031	67	11	white	white	PROPN
cblr-3031	67	12	&	&	CCONJ
cblr-3031	67	13	patricia	patricia	PROPN
cblr-3031	67	14	a.	a.	PROPN
cblr-3031	67	15	johansen	johansen	PROPN
cblr-3031	67	16	,	,	PUNCT
cblr-3031	67	17	the	the	DET
cblr-3031	67	18	tide	tide	NOUN
cblr-3031	67	19	's	's	PART
cblr-3031	67	20	turning	turning	NOUN
cblr-3031	67	21	for	for	ADP
cblr-3031	67	22	going	go	VERB
cblr-3031	67	23	private	private	ADJ
cblr-3031	67	24	,	,	PUNCT
cblr-3031	67	25	buyouts	buyout	NOUN
cblr-3031	67	26	,	,	PUNCT
cblr-3031	67	27	may	may	AUX
cblr-3031	67	28	26	26	NUM
cblr-3031	67	29	,	,	PUNCT
cblr-3031	67	30	2003	2003	NUM
cblr-3031	67	31	.	.	PUNCT
cblr-3031	68	1	with	with	ADP
cblr-3031	68	2	the	the	DET
cblr-3031	68	3	recently	recently	ADV
cblr-3031	68	4	enacted	enact	VERB
cblr-3031	68	5	sarbanes	sarbanes	PROPN
cblr-3031	68	6	-	-	PUNCT
cblr-3031	68	7	oxley	oxley	PROPN
cblr-3031	68	8	act	act	PROPN
cblr-3031	68	9	.	.	PUNCT
cblr-3031	69	1	key	key	ADJ
cblr-3031	69	2	highlights	highlight	NOUN
cblr-3031	69	3	of	of	ADP
cblr-3031	69	4	the	the	DET
cblr-3031	69	5	sarbanes	sarbanes	PROPN
cblr-3031	69	6	-	-	PUNCT
cblr-3031	69	7	oxley	oxley	ADJ
cblr-3031	69	8	act	act	NOUN
cblr-3031	69	9	that	that	PRON
cblr-3031	69	10	have	have	AUX
cblr-3031	69	11	raised	raise	VERB
cblr-3031	69	12	compliance	compliance	NOUN
cblr-3031	69	13	expenses	expense	NOUN
cblr-3031	69	14	include	include	VERB
cblr-3031	69	15	the	the	DET
cblr-3031	69	16	requirement	requirement	NOUN
cblr-3031	69	17	of	of	ADP
cblr-3031	69	18	an	an	DET
cblr-3031	69	19	entirely	entirely	ADV
cblr-3031	69	20	independent	independent	ADJ
cblr-3031	69	21	audit	audit	NOUN
cblr-3031	69	22	committee	committee	NOUN
cblr-3031	69	23	and	and	CCONJ
cblr-3031	69	24	the	the	DET
cblr-3031	69	25	prohibition	prohibition	NOUN
cblr-3031	69	26	of	of	ADP
cblr-3031	69	27	accounting	accounting	NOUN
cblr-3031	69	28	firms	firm	NOUN
cblr-3031	69	29	providing	provide	VERB
cblr-3031	69	30	most	most	ADJ
cblr-3031	69	31	non	non	ADJ
cblr-3031	69	32	-	-	ADJ
cblr-3031	69	33	audit	audit	ADJ
cblr-3031	69	34	services	service	NOUN
cblr-3031	69	35	for	for	ADP
cblr-3031	69	36	public	public	ADJ
cblr-3031	69	37	companies	company	NOUN
cblr-3031	69	38	they	they	PRON
cblr-3031	69	39	audit	audit	VERB
cblr-3031	69	40	.	.	PUNCT
cblr-3031	70	1	3	3	NUM
cblr-3031	70	2	the	the	DET
cblr-3031	70	3	act	act	NOUN
cblr-3031	70	4	also	also	ADV
cblr-3031	70	5	provides	provide	VERB
cblr-3031	70	6	for	for	ADP
cblr-3031	70	7	the	the	DET
cblr-3031	70	8	criminal	criminal	ADJ
cblr-3031	70	9	liability	liability	NOUN
cblr-3031	70	10	of	of	ADP
cblr-3031	70	11	ceos	ceos	NOUN
cblr-3031	70	12	and	and	CCONJ
cblr-3031	70	13	cfos	cfos	PROPN
cblr-3031	70	14	for	for	ADP
cblr-3031	70	15	reports	report	NOUN
cblr-3031	70	16	submitted	submit	VERB
cblr-3031	70	17	to	to	ADP
cblr-3031	70	18	the	the	DET
cblr-3031	70	19	securities	securities	PROPN
cblr-3031	70	20	and	and	CCONJ
cblr-3031	70	21	exchange	exchange	PROPN
cblr-3031	70	22	commission	commission	PROPN
cblr-3031	70	23	,	,	PUNCT
cblr-3031	70	24	which	which	PRON
cblr-3031	70	25	has	have	AUX
cblr-3031	70	26	had	have	VERB
cblr-3031	70	27	a	a	DET
cblr-3031	70	28	costly	costly	ADJ
cblr-3031	70	29	effect	effect	NOUN
cblr-3031	70	30	on	on	ADP
cblr-3031	70	31	the	the	DET
cblr-3031	70	32	rates	rate	NOUN
cblr-3031	70	33	of	of	ADP
cblr-3031	70	34	d&o	d&o	NOUN
cblr-3031	70	35	insurance	insurance	NOUN
cblr-3031	70	36	premiums	premium	NOUN
cblr-3031	70	37	.	.	PUNCT
cblr-3031	71	1	3	3	X
cblr-3031	71	2	.	.	X
cblr-3031	71	3	long	long	ADJ
cblr-3031	71	4	-	-	PUNCT
cblr-3031	71	5	term	term	NOUN
cblr-3031	71	6	value	value	NOUN
cblr-3031	71	7	maximization	maximization	NOUN
cblr-3031	71	8	management	management	NOUN
cblr-3031	71	9	might	might	AUX
cblr-3031	71	10	also	also	ADV
cblr-3031	71	11	like	like	VERB
cblr-3031	71	12	to	to	PART
cblr-3031	71	13	see	see	VERB
cblr-3031	71	14	its	its	PRON
cblr-3031	71	15	company	company	NOUN
cblr-3031	71	16	go	go	VERB
cblr-3031	71	17	private	private	ADJ
cblr-3031	71	18	so	so	SCONJ
cblr-3031	71	19	as	as	SCONJ
cblr-3031	71	20	to	to	PART
cblr-3031	71	21	enable	enable	VERB
cblr-3031	71	22	focus	focus	NOUN
cblr-3031	71	23	on	on	ADP
cblr-3031	71	24	long	long	ADJ
cblr-3031	71	25	-	-	PUNCT
cblr-3031	71	26	term	term	NOUN
cblr-3031	71	27	growth	growth	NOUN
cblr-3031	71	28	and	and	CCONJ
cblr-3031	71	29	value	value	NOUN
cblr-3031	71	30	maximization	maximization	NOUN
cblr-3031	71	31	.	.	PUNCT
cblr-3031	72	1	often	often	ADV
cblr-3031	72	2	managers	manager	NOUN
cblr-3031	72	3	are	be	AUX
cblr-3031	72	4	forced	force	VERB
cblr-3031	72	5	to	to	PART
cblr-3031	72	6	forego	forego	VERB
cblr-3031	72	7	such	such	ADJ
cblr-3031	72	8	long	long	ADJ
cblr-3031	72	9	-	-	PUNCT
cblr-3031	72	10	term	term	NOUN
cblr-3031	72	11	growth	growth	NOUN
cblr-3031	72	12	strategies	strategy	NOUN
cblr-3031	72	13	because	because	SCONJ
cblr-3031	72	14	of	of	ADP
cblr-3031	72	15	the	the	DET
cblr-3031	72	16	pressure	pressure	NOUN
cblr-3031	72	17	to	to	PART
cblr-3031	72	18	meet	meet	VERB
cblr-3031	72	19	analysts	analyst	NOUN
cblr-3031	72	20	'	'	PART
cblr-3031	72	21	forecasts	forecast	NOUN
cblr-3031	72	22	for	for	ADP
cblr-3031	72	23	short	short	ADJ
cblr-3031	72	24	-	-	PUNCT
cblr-3031	72	25	term	term	NOUN
cblr-3031	72	26	earnings	earning	NOUN
cblr-3031	72	27	.	.	PUNCT
cblr-3031	72	28	"	"	PUNCT
cblr-3031	73	1	after	after	ADP
cblr-3031	73	2	going	go	VERB
cblr-3031	73	3	private	private	ADJ
cblr-3031	73	4	,	,	PUNCT
cblr-3031	73	5	managers	manager	NOUN
cblr-3031	73	6	are	be	AUX
cblr-3031	73	7	given	give	VERB
cblr-3031	73	8	more	more	ADJ
cblr-3031	73	9	freedom	freedom	NOUN
cblr-3031	73	10	"	"	PUNCT
cblr-3031	73	11	to	to	PART
cblr-3031	73	12	make	make	VERB
cblr-3031	73	13	hard	hard	ADJ
cblr-3031	73	14	strategic	strategic	ADJ
cblr-3031	73	15	decisions	decision	NOUN
cblr-3031	73	16	,	,	PUNCT
cblr-3031	73	17	such	such	ADJ
cblr-3031	73	18	as	as	ADP
cblr-3031	73	19	selling	sell	VERB
cblr-3031	73	20	a	a	DET
cblr-3031	73	21	failing	fail	VERB
cblr-3031	73	22	division	division	NOUN
cblr-3031	73	23	at	at	ADP
cblr-3031	73	24	a	a	DET
cblr-3031	73	25	loss	loss	NOUN
cblr-3031	73	26	,	,	PUNCT
cblr-3031	73	27	that	that	PRON
cblr-3031	73	28	would	would	AUX
cblr-3031	73	29	be	be	AUX
cblr-3031	73	30	punished	punish	VERB
cblr-3031	73	31	on	on	ADP
cblr-3031	73	32	the	the	DET
cblr-3031	73	33	public	public	ADJ
cblr-3031	73	34	markets	market	NOUN
cblr-3031	73	35	.	.	PUNCT
cblr-3031	74	1	"	"	PUNCT
cblr-3031	74	2	"	"	PUNCT
cblr-3031	74	3	therefore	therefore	ADV
cblr-3031	74	4	,	,	PUNCT
cblr-3031	74	5	in	in	ADP
cblr-3031	74	6	order	order	NOUN
cblr-3031	74	7	to	to	PART
cblr-3031	74	8	increase	increase	VERB
cblr-3031	74	9	its	its	PRON
cblr-3031	74	10	control	control	NOUN
cblr-3031	74	11	and	and	CCONJ
cblr-3031	74	12	abandon	abandon	VERB
cblr-3031	74	13	public	public	ADJ
cblr-3031	74	14	scrutiny	scrutiny	NOUN
cblr-3031	74	15	,	,	PUNCT
cblr-3031	74	16	management	management	NOUN
cblr-3031	74	17	of	of	ADP
cblr-3031	74	18	companies	company	NOUN
cblr-3031	74	19	with	with	ADP
cblr-3031	74	20	a	a	DET
cblr-3031	74	21	long	long	ADJ
cblr-3031	74	22	-	-	PUNCT
cblr-3031	74	23	term	term	NOUN
cblr-3031	74	24	focus	focus	NOUN
cblr-3031	74	25	may	may	AUX
cblr-3031	74	26	support	support	VERB
cblr-3031	74	27	a	a	DET
cblr-3031	74	28	move	move	NOUN
cblr-3031	74	29	to	to	PART
cblr-3031	74	30	go	go	VERB
cblr-3031	74	31	private	private	ADJ
cblr-3031	74	32	.	.	PUNCT
cblr-3031	75	1	4	4	X
cblr-3031	75	2	.	.	X
cblr-3031	75	3	reducing	reduce	VERB
cblr-3031	75	4	agency	agency	NOUN
cblr-3031	75	5	costs	cost	NOUN
cblr-3031	75	6	firms	firm	NOUN
cblr-3031	75	7	may	may	AUX
cblr-3031	75	8	also	also	ADV
cblr-3031	75	9	go	go	VERB
cblr-3031	75	10	private	private	ADJ
cblr-3031	75	11	as	as	ADP
cblr-3031	75	12	a	a	DET
cblr-3031	75	13	way	way	NOUN
cblr-3031	75	14	of	of	ADP
cblr-3031	75	15	reducing	reduce	VERB
cblr-3031	75	16	agency	agency	NOUN
cblr-3031	75	17	costs	cost	NOUN
cblr-3031	75	18	that	that	PRON
cblr-3031	75	19	result	result	VERB
cblr-3031	75	20	from	from	ADP
cblr-3031	75	21	the	the	DET
cblr-3031	75	22	divergent	divergent	ADJ
cblr-3031	75	23	interests	interest	NOUN
cblr-3031	75	24	of	of	ADP
cblr-3031	75	25	management	management	NOUN
cblr-3031	75	26	and	and	CCONJ
cblr-3031	75	27	shareholders	shareholder	NOUN
cblr-3031	75	28	.	.	PUNCT
cblr-3031	76	1	michael	michael	PROPN
cblr-3031	76	2	jensen	jensen	PROPN
cblr-3031	76	3	theorizes	theorize	VERB
cblr-3031	76	4	that	that	SCONJ
cblr-3031	76	5	managers	manager	NOUN
cblr-3031	76	6	have	have	VERB
cblr-3031	76	7	an	an	DET
cblr-3031	76	8	incentive	incentive	NOUN
cblr-3031	76	9	to	to	PART
cblr-3031	76	10	maximize	maximize	VERB
cblr-3031	76	11	their	their	PRON
cblr-3031	76	12	compensation	compensation	NOUN
cblr-3031	76	13	,	,	PUNCT
cblr-3031	76	14	job	job	NOUN
cblr-3031	76	15	security	security	NOUN
cblr-3031	76	16	,	,	PUNCT
cblr-3031	76	17	power	power	NOUN
cblr-3031	76	18	,	,	PUNCT
cblr-3031	76	19	and	and	CCONJ
cblr-3031	76	20	prestige	prestige	NOUN
cblr-3031	76	21	by	by	ADP
cblr-3031	76	22	growing	grow	VERB
cblr-3031	76	23	and	and	CCONJ
cblr-3031	76	24	diversifying	diversify	VERB
cblr-3031	76	25	the	the	DET
cblr-3031	76	26	companies	company	NOUN
cblr-3031	76	27	they	they	PRON
cblr-3031	76	28	control	control	VERB
cblr-3031	76	29	even	even	ADV
cblr-3031	76	30	beyond	beyond	ADP
cblr-3031	76	31	their	their	PRON
cblr-3031	76	32	optimal	optimal	ADJ
cblr-3031	76	33	size.17	size.17	NOUN
cblr-3031	76	34	"	"	PUNCT
cblr-3031	76	35	see	see	VERB
cblr-3031	76	36	meg	meg	PROPN
cblr-3031	76	37	richards	richard	NOUN
cblr-3031	76	38	,	,	PUNCT
cblr-3031	76	39	too	too	ADV
cblr-3031	76	40	soon	soon	ADV
cblr-3031	76	41	to	to	PART
cblr-3031	76	42	tell	tell	VERB
cblr-3031	76	43	if	if	SCONJ
cblr-3031	76	44	sarbanes	sarbane	NOUN
cblr-3031	76	45	-	-	PUNCT
cblr-3031	76	46	oxley	oxley	PROPN
cblr-3031	76	47	is	be	AUX
cblr-3031	76	48	working	work	VERB
cblr-3031	76	49	,	,	PUNCT
cblr-3031	76	50	deseret	deseret	PROPN
cblr-3031	76	51	news	news	PROPN
cblr-3031	76	52	,	,	PUNCT
cblr-3031	76	53	jul	jul	PROPN
cblr-3031	76	54	.	.	PROPN
cblr-3031	76	55	27	27	NUM
cblr-3031	76	56	,	,	PUNCT
cblr-3031	76	57	2003	2003	NUM
cblr-3031	76	58	.	.	PUNCT
cblr-3031	77	1	14	14	NUM
cblr-3031	77	2	see	see	VERB
cblr-3031	77	3	cannon	cannon	NOUN
cblr-3031	77	4	,	,	PUNCT
cblr-3031	77	5	supra	supra	PROPN
cblr-3031	77	6	note	note	NOUN
cblr-3031	77	7	10	10	NUM
cblr-3031	77	8	,	,	PUNCT
cblr-3031	77	9	at	at	ADP
cblr-3031	77	10	207	207	NUM
cblr-3031	77	11	.	.	PUNCT
cblr-3031	78	1	"	"	PUNCT
cblr-3031	78	2	5	5	NUM
cblr-3031	78	3	the	the	DET
cblr-3031	78	4	case	case	NOUN
cblr-3031	78	5	for	for	ADP
cblr-3031	78	6	going	go	VERB
cblr-3031	78	7	private	private	ADJ
cblr-3031	78	8	,	,	PUNCT
cblr-3031	78	9	economist	economist	NOUN
cblr-3031	78	10	,	,	PUNCT
cblr-3031	78	11	jan	jan	PROPN
cblr-3031	78	12	.	.	PROPN
cblr-3031	78	13	25	25	NUM
cblr-3031	78	14	,	,	PUNCT
cblr-3031	78	15	2003	2003	NUM
cblr-3031	78	16	.	.	PUNCT
cblr-3031	79	1	16	16	NUM
cblr-3031	80	1	i	i	PRON
cblr-3031	80	2	d.	d.	PROPN
cblr-3031	80	3	17	17	NUM
cblr-3031	80	4	see	see	VERB
cblr-3031	80	5	generally	generally	ADV
cblr-3031	80	6	michael	michael	PROPN
cblr-3031	80	7	c.	c.	PROPN
cblr-3031	80	8	jensen	jensen	PROPN
cblr-3031	80	9	,	,	PUNCT
cblr-3031	80	10	agency	agency	NOUN
cblr-3031	80	11	costs	cost	NOUN
cblr-3031	80	12	of	of	ADP
cblr-3031	80	13	free	free	ADJ
cblr-3031	80	14	cash	cash	NOUN
cblr-3031	80	15	flow	flow	NOUN
cblr-3031	80	16	,	,	PUNCT
cblr-3031	80	17	corporate	corporate	ADJ
cblr-3031	80	18	finance	finance	NOUN
cblr-3031	80	19	,	,	PUNCT
cblr-3031	80	20	and	and	CCONJ
cblr-3031	80	21	takeovers	takeover	NOUN
cblr-3031	80	22	,	,	PUNCT
cblr-3031	80	23	76	76	NUM
cblr-3031	80	24	am	am	NOUN
cblr-3031	80	25	.	.	PUNCT
cblr-3031	81	1	econ	econ	PROPN
cblr-3031	81	2	.	.	PUNCT
cblr-3031	82	1	rev	rev	PROPN
cblr-3031	82	2	.	.	PROPN
cblr-3031	82	3	323	323	NUM
cblr-3031	82	4	(	(	PUNCT
cblr-3031	82	5	1986	1986	NUM
cblr-3031	82	6	)	)	PUNCT
cblr-3031	82	7	.	.	PUNCT
cblr-3031	83	1	columbia	columbia	PROPN
cblr-3031	83	2	business	business	PROPN
cblr-3031	83	3	la	la	PROPN
cblr-3031	83	4	w	w	PROPN
cblr-3031	83	5	review	review	NOUN
cblr-3031	83	6	[	[	X
cblr-3031	83	7	vol	vol	NOUN
cblr-3031	83	8	.	.	PUNCT
cblr-3031	84	1	2004	2004	NUM
cblr-3031	84	2	no	no	INTJ
cblr-3031	84	3	.	.	PUNCT
cblr-3031	85	1	2:505	2:505	NUM
cblr-3031	85	2	]	]	X
cblr-3031	85	3	survey	survey	NOUN
cblr-3031	85	4	:	:	PUNCT
cblr-3031	85	5	a	a	DET
cblr-3031	85	6	brief	brief	ADJ
cblr-3031	85	7	roadmap	roadmap	NOUN
cblr-3031	85	8	to	to	ADP
cblr-3031	85	9	going	go	VERB
cblr-3031	85	10	private	private	ADJ
cblr-3031	85	11	511	511	NUM
cblr-3031	85	12	managers	manager	NOUN
cblr-3031	85	13	retain	retain	VERB
cblr-3031	85	14	"	"	PUNCT
cblr-3031	85	15	free	free	ADJ
cblr-3031	85	16	cash	cash	NOUN
cblr-3031	85	17	flow	flow	NOUN
cblr-3031	85	18	"	"	PUNCT
cblr-3031	85	19	(	(	PUNCT
cblr-3031	85	20	"	"	PUNCT
cblr-3031	85	21	cash	cash	NOUN
cblr-3031	85	22	flow	flow	NOUN
cblr-3031	85	23	in	in	ADP
cblr-3031	85	24	excess	excess	NOUN
cblr-3031	85	25	of	of	ADP
cblr-3031	85	26	that	that	PRON
cblr-3031	85	27	required	require	VERB
cblr-3031	85	28	to	to	PART
cblr-3031	85	29	fund	fund	VERB
cblr-3031	85	30	all	all	DET
cblr-3031	85	31	projects	project	NOUN
cblr-3031	85	32	that	that	PRON
cblr-3031	85	33	have	have	VERB
cblr-3031	85	34	positive	positive	ADJ
cblr-3031	85	35	net	net	ADJ
cblr-3031	85	36	present	present	ADJ
cblr-3031	85	37	values	value	NOUN
cblr-3031	85	38	"	"	PUNCT
cblr-3031	85	39	)	)	PUNCT
cblr-3031	85	40	and	and	CCONJ
cblr-3031	85	41	use	use	VERB
cblr-3031	85	42	it	it	PRON
cblr-3031	85	43	to	to	PART
cblr-3031	85	44	fund	fund	VERB
cblr-3031	85	45	negative	negative	ADJ
cblr-3031	85	46	net	net	ADJ
cblr-3031	85	47	present	present	ADJ
cblr-3031	85	48	value	value	NOUN
cblr-3031	85	49	projects	project	NOUN
cblr-3031	85	50	for	for	ADP
cblr-3031	85	51	the	the	DET
cblr-3031	85	52	sole	sole	ADJ
cblr-3031	85	53	purpose	purpose	NOUN
cblr-3031	85	54	of	of	ADP
cblr-3031	85	55	growth	growth	NOUN
cblr-3031	85	56	rather	rather	ADV
cblr-3031	85	57	than	than	ADP
cblr-3031	85	58	distributing	distribute	VERB
cblr-3031	85	59	the	the	DET
cblr-3031	85	60	excess	excess	ADJ
cblr-3031	85	61	cash	cash	NOUN
cblr-3031	85	62	to	to	ADP
cblr-3031	85	63	shareholders	shareholder	NOUN
cblr-3031	85	64	through	through	ADP
cblr-3031	85	65	dividends	dividend	NOUN
cblr-3031	85	66	.	.	PUNCT
cblr-3031	86	1	8	8	NUM
cblr-3031	86	2	jensen	jensen	PROPN
cblr-3031	86	3	also	also	ADV
cblr-3031	86	4	suggests	suggest	VERB
cblr-3031	86	5	that	that	SCONJ
cblr-3031	86	6	increasing	increase	VERB
cblr-3031	86	7	the	the	DET
cblr-3031	86	8	firm	firm	NOUN
cblr-3031	86	9	's	's	PART
cblr-3031	86	10	debt	debt	NOUN
cblr-3031	86	11	ratio	ratio	NOUN
cblr-3031	86	12	combats	combat	VERB
cblr-3031	86	13	this	this	DET
cblr-3031	86	14	agency	agency	NOUN
cblr-3031	86	15	cost	cost	NOUN
cblr-3031	86	16	by	by	ADP
cblr-3031	86	17	bonding	bond	VERB
cblr-3031	86	18	management	management	NOUN
cblr-3031	86	19	's	's	PART
cblr-3031	86	20	promise	promise	NOUN
cblr-3031	86	21	to	to	PART
cblr-3031	86	22	pay	pay	VERB
cblr-3031	86	23	out	out	ADP
cblr-3031	86	24	future	future	ADJ
cblr-3031	86	25	cash	cash	NOUN
cblr-3031	86	26	flows	flow	NOUN
cblr-3031	86	27	.	.	PUNCT
cblr-3031	87	1	19	19	NUM
cblr-3031	87	2	in	in	ADP
cblr-3031	87	3	addition	addition	NOUN
cblr-3031	87	4	,	,	PUNCT
cblr-3031	87	5	the	the	DET
cblr-3031	87	6	tendency	tendency	NOUN
cblr-3031	87	7	of	of	ADP
cblr-3031	87	8	managers	manager	NOUN
cblr-3031	87	9	to	to	PART
cblr-3031	87	10	distribute	distribute	VERB
cblr-3031	87	11	cash	cash	NOUN
cblr-3031	87	12	inefficiently	inefficiently	ADV
cblr-3031	87	13	is	be	AUX
cblr-3031	87	14	minimized	minimize	VERB
cblr-3031	87	15	when	when	SCONJ
cblr-3031	87	16	management	management	NOUN
cblr-3031	87	17	controls	control	VERB
cblr-3031	87	18	a	a	DET
cblr-3031	87	19	large	large	ADJ
cblr-3031	87	20	portion	portion	NOUN
cblr-3031	87	21	of	of	ADP
cblr-3031	87	22	firm	firm	ADJ
cblr-3031	87	23	equity.2	equity.2	NOUN
cblr-3031	87	24	"	"	PUNCT
cblr-3031	87	25	therefore	therefore	ADV
cblr-3031	87	26	,	,	PUNCT
cblr-3031	87	27	firms	firm	NOUN
cblr-3031	87	28	with	with	ADP
cblr-3031	87	29	low	low	ADJ
cblr-3031	87	30	positive	positive	ADJ
cblr-3031	87	31	net	net	ADJ
cblr-3031	87	32	present	present	ADJ
cblr-3031	87	33	value	value	NOUN
cblr-3031	87	34	growth	growth	NOUN
cblr-3031	87	35	prospects	prospect	NOUN
cblr-3031	87	36	and	and	CCONJ
cblr-3031	87	37	large	large	ADJ
cblr-3031	87	38	free	free	ADJ
cblr-3031	87	39	cash	cash	NOUN
cblr-3031	87	40	flows	flow	NOUN
cblr-3031	87	41	are	be	AUX
cblr-3031	87	42	good	good	ADJ
cblr-3031	87	43	potential	potential	ADJ
cblr-3031	87	44	going	go	VERB
cblr-3031	87	45	private	private	ADJ
cblr-3031	87	46	candidates	candidate	NOUN
cblr-3031	87	47	,	,	PUNCT
cblr-3031	87	48	as	as	SCONJ
cblr-3031	87	49	there	there	PRON
cblr-3031	87	50	is	be	VERB
cblr-3031	87	51	value	value	NOUN
cblr-3031	87	52	to	to	PART
cblr-3031	87	53	be	be	AUX
cblr-3031	87	54	captured	capture	VERB
cblr-3031	87	55	by	by	ADP
cblr-3031	87	56	both	both	CCONJ
cblr-3031	87	57	the	the	DET
cblr-3031	87	58	increase	increase	NOUN
cblr-3031	87	59	in	in	ADP
cblr-3031	87	60	leverage	leverage	NOUN
cblr-3031	87	61	and	and	CCONJ
cblr-3031	87	62	the	the	DET
cblr-3031	87	63	allotment	allotment	NOUN
cblr-3031	87	64	of	of	ADP
cblr-3031	87	65	equity	equity	NOUN
cblr-3031	87	66	interests	interest	NOUN
cblr-3031	87	67	among	among	ADP
cblr-3031	87	68	managers	manager	NOUN
cblr-3031	87	69	which	which	PRON
cblr-3031	87	70	,	,	PUNCT
cblr-3031	87	71	as	as	SCONJ
cblr-3031	87	72	explained	explain	VERB
cblr-3031	87	73	later	later	ADV
cblr-3031	87	74	in	in	ADP
cblr-3031	87	75	this	this	DET
cblr-3031	87	76	paper	paper	NOUN
cblr-3031	87	77	,	,	PUNCT
cblr-3031	87	78	are	be	AUX
cblr-3031	87	79	inherent	inherent	ADJ
cblr-3031	87	80	in	in	ADP
cblr-3031	87	81	most	most	ADV
cblr-3031	87	82	going	go	VERB
cblr-3031	87	83	private	private	ADJ
cblr-3031	87	84	transactions.2	transactions.2	NOUN
cblr-3031	87	85	'	'	PART
cblr-3031	87	86	c.	c.	NOUN
cblr-3031	87	87	current	current	ADJ
cblr-3031	87	88	sources	source	NOUN
cblr-3031	87	89	of	of	ADP
cblr-3031	87	90	reasons	reason	NOUN
cblr-3031	87	91	to	to	PART
cblr-3031	87	92	go	go	VERB
cblr-3031	87	93	private	private	ADJ
cblr-3031	87	94	1	1	NUM
cblr-3031	87	95	.	.	PUNCT
cblr-3031	88	1	the	the	DET
cblr-3031	88	2	downturn	downturn	NOUN
cblr-3031	88	3	of	of	ADP
cblr-3031	88	4	public	public	ADJ
cblr-3031	88	5	capital	capital	NOUN
cblr-3031	88	6	markets	market	NOUN
cblr-3031	88	7	market	market	NOUN
cblr-3031	88	8	downturns	downturn	NOUN
cblr-3031	88	9	over	over	ADP
cblr-3031	88	10	the	the	DET
cblr-3031	88	11	past	past	ADJ
cblr-3031	88	12	three	three	NUM
cblr-3031	88	13	years	year	NOUN
cblr-3031	88	14	have	have	AUX
cblr-3031	88	15	effectively	effectively	ADV
cblr-3031	88	16	closed	close	VERB
cblr-3031	88	17	public	public	ADJ
cblr-3031	88	18	capital	capital	NOUN
cblr-3031	88	19	markets	market	NOUN
cblr-3031	88	20	to	to	ADP
cblr-3031	88	21	many	many	ADJ
cblr-3031	88	22	companies	company	NOUN
cblr-3031	88	23	,	,	PUNCT
cblr-3031	88	24	especially	especially	ADV
cblr-3031	88	25	small	small	ADJ
cblr-3031	88	26	and	and	CCONJ
cblr-3031	88	27	mid	mid	NOUN
cblr-3031	88	28	-	-	NOUN
cblr-3031	88	29	caps	cap	NOUN
cblr-3031	88	30	.	.	PUNCT
cblr-3031	89	1	despite	despite	SCONJ
cblr-3031	89	2	recent	recent	ADJ
cblr-3031	89	3	signs	sign	NOUN
cblr-3031	89	4	of	of	ADP
cblr-3031	89	5	18	18	NUM
cblr-3031	89	6	i	i	PROPN
cblr-3031	89	7	d.	d.	PROPN
cblr-3031	89	8	at	at	ADP
cblr-3031	89	9	323	323	NUM
cblr-3031	89	10	.	.	PUNCT
cblr-3031	90	1	19	19	NUM
cblr-3031	90	2	see	see	VERB
cblr-3031	90	3	i	i	PRON
cblr-3031	90	4	d.	d.	PROPN
cblr-3031	90	5	at	at	ADP
cblr-3031	90	6	324	324	NUM
cblr-3031	90	7	-	-	SYM
cblr-3031	90	8	26	26	NUM
cblr-3031	90	9	.	.	NOUN
cblr-3031	90	10	20	20	NUM
cblr-3031	90	11	see	see	VERB
cblr-3031	90	12	generally	generally	ADV
cblr-3031	90	13	wi	wi	PROPN
cblr-3031	90	14	saeng	saeng	PROPN
cblr-3031	90	15	kim	kim	PROPN
cblr-3031	90	16	&	&	CCONJ
cblr-3031	90	17	eric	eric	PROPN
cblr-3031	90	18	h.	h.	PROPN
cblr-3031	90	19	sorensen	sorensen	PROPN
cblr-3031	90	20	,	,	PUNCT
cblr-3031	90	21	evidence	evidence	NOUN
cblr-3031	90	22	on	on	ADP
cblr-3031	90	23	the	the	DET
cblr-3031	90	24	impact	impact	NOUN
cblr-3031	90	25	of	of	ADP
cblr-3031	90	26	the	the	DET
cblr-3031	90	27	agency	agency	NOUN
cblr-3031	90	28	cost	cost	NOUN
cblr-3031	90	29	of	of	ADP
cblr-3031	90	30	debt	debt	NOUN
cblr-3031	90	31	on	on	ADP
cblr-3031	90	32	corporate	corporate	ADJ
cblr-3031	90	33	debt	debt	NOUN
cblr-3031	90	34	policy	policy	NOUN
cblr-3031	90	35	,	,	PUNCT
cblr-3031	90	36	21	21	NUM
cblr-3031	90	37	j.	j.	PROPN
cblr-3031	90	38	fin	fin	PROPN
cblr-3031	90	39	.	.	PROPN
cblr-3031	90	40	&	&	CCONJ
cblr-3031	90	41	quant	quant	PROPN
cblr-3031	90	42	.	.	PUNCT
cblr-3031	91	1	anal	anal	PROPN
cblr-3031	91	2	.	.	PUNCT
cblr-3031	92	1	131	131	NUM
cblr-3031	92	2	(	(	PUNCT
cblr-3031	92	3	1986	1986	NUM
cblr-3031	92	4	)	)	PUNCT
cblr-3031	92	5	.	.	PUNCT
cblr-3031	93	1	21	21	NUM
cblr-3031	93	2	empirical	empirical	ADJ
cblr-3031	93	3	studies	study	NOUN
cblr-3031	93	4	support	support	VERB
cblr-3031	93	5	such	such	DET
cblr-3031	93	6	a	a	DET
cblr-3031	93	7	proposition	proposition	NOUN
cblr-3031	93	8	.	.	PUNCT
cblr-3031	94	1	see	see	VERB
cblr-3031	94	2	,	,	PUNCT
cblr-3031	94	3	e.g.	e.g.	ADV
cblr-3031	94	4	,	,	PUNCT
cblr-3031	94	5	kenneth	kenneth	PROPN
cblr-3031	94	6	lehn	lehn	PROPN
cblr-3031	94	7	&	&	CCONJ
cblr-3031	94	8	annette	annette	PROPN
cblr-3031	94	9	poulsen	poulsen	PROPN
cblr-3031	94	10	,	,	PUNCT
cblr-3031	94	11	free	free	ADJ
cblr-3031	94	12	cash	cash	NOUN
cblr-3031	94	13	flow	flow	NOUN
cblr-3031	94	14	and	and	CCONJ
cblr-3031	94	15	stockholder	stockholder	NOUN
cblr-3031	94	16	gains	gain	NOUN
cblr-3031	94	17	in	in	ADP
cblr-3031	94	18	going	go	VERB
cblr-3031	94	19	private	private	ADJ
cblr-3031	94	20	transactions	transaction	NOUN
cblr-3031	94	21	,	,	PUNCT
cblr-3031	94	22	44	44	NUM
cblr-3031	94	23	j.	j.	PROPN
cblr-3031	94	24	fin	fin	PROPN
cblr-3031	94	25	.	.	PUNCT
cblr-3031	95	1	771	771	NUM
cblr-3031	95	2	(	(	PUNCT
cblr-3031	95	3	1989	1989	NUM
cblr-3031	95	4	)	)	PUNCT
cblr-3031	95	5	(	(	PUNCT
cblr-3031	95	6	likelihood	likelihood	NOUN
cblr-3031	95	7	of	of	ADP
cblr-3031	95	8	going	go	VERB
cblr-3031	95	9	private	private	ADJ
cblr-3031	95	10	directly	directly	ADV
cblr-3031	95	11	related	relate	VERB
cblr-3031	95	12	to	to	ADP
cblr-3031	95	13	free	free	ADJ
cblr-3031	95	14	cash	cash	NOUN
cblr-3031	95	15	flow	flow	NOUN
cblr-3031	95	16	,	,	PUNCT
cblr-3031	95	17	and	and	CCONJ
cblr-3031	95	18	premiums	premium	NOUN
cblr-3031	95	19	paid	pay	VERB
cblr-3031	95	20	to	to	ADP
cblr-3031	95	21	shareholders	shareholder	NOUN
cblr-3031	95	22	in	in	ADP
cblr-3031	95	23	private	private	ADJ
cblr-3031	95	24	transactions	transaction	NOUN
cblr-3031	95	25	are	be	AUX
cblr-3031	95	26	positively	positively	ADV
cblr-3031	95	27	and	and	CCONJ
cblr-3031	95	28	significantly	significantly	ADV
cblr-3031	95	29	related	relate	VERB
cblr-3031	95	30	to	to	ADP
cblr-3031	95	31	undistributed	undistributed	ADJ
cblr-3031	95	32	cash	cash	NOUN
cblr-3031	95	33	flow	flow	NOUN
cblr-3031	95	34	)	)	PUNCT
cblr-3031	95	35	;	;	PUNCT
cblr-3031	95	36	spuma	spuma	ADJ
cblr-3031	95	37	m.	m.	NOUN
cblr-3031	95	38	rao	rao	PROPN
cblr-3031	95	39	et	et	PROPN
cblr-3031	95	40	al	al	PROPN
cblr-3031	95	41	.	.	PROPN
cblr-3031	95	42	,	,	PUNCT
cblr-3031	95	43	going	go	VERB
cblr-3031	95	44	private	private	ADJ
cblr-3031	95	45	:	:	PUNCT
cblr-3031	95	46	a	a	DET
cblr-3031	95	47	financial	financial	ADJ
cblr-3031	95	48	profile	profile	NOUN
cblr-3031	95	49	,	,	PUNCT
cblr-3031	95	50	8	8	NUM
cblr-3031	95	51	j.	j.	PROPN
cblr-3031	95	52	fin	fin	PROPN
cblr-3031	95	53	.	.	PROPN
cblr-3031	95	54	&	&	CCONJ
cblr-3031	95	55	strat	strat	PROPN
cblr-3031	95	56	.	.	PUNCT
cblr-3031	96	1	dec	dec	PROPN
cblr-3031	96	2	.	.	PROPN
cblr-3031	97	1	53	53	NUM
cblr-3031	97	2	(	(	PUNCT
cblr-3031	97	3	1995	1995	NUM
cblr-3031	97	4	)	)	PUNCT
cblr-3031	97	5	(	(	PUNCT
cblr-3031	97	6	major	major	ADJ
cblr-3031	97	7	source	source	NOUN
cblr-3031	97	8	of	of	ADP
cblr-3031	97	9	gain	gain	NOUN
cblr-3031	97	10	in	in	ADP
cblr-3031	97	11	going	go	VERB
cblr-3031	97	12	private	private	ADJ
cblr-3031	97	13	transactions	transaction	NOUN
cblr-3031	97	14	is	be	AUX
cblr-3031	97	15	mitigation	mitigation	NOUN
cblr-3031	97	16	of	of	ADP
cblr-3031	97	17	agency	agency	NOUN
cblr-3031	97	18	problems	problem	NOUN
cblr-3031	97	19	of	of	ADP
cblr-3031	97	20	free	free	ADJ
cblr-3031	97	21	cash	cash	NOUN
cblr-3031	97	22	flow	flow	NOUN
cblr-3031	97	23	and	and	CCONJ
cblr-3031	97	24	amount	amount	NOUN
cblr-3031	97	25	of	of	ADP
cblr-3031	97	26	free	free	ADJ
cblr-3031	97	27	cash	cash	NOUN
cblr-3031	97	28	flow	flow	NOUN
cblr-3031	97	29	major	major	ADJ
cblr-3031	97	30	determinant	determinant	ADJ
cblr-3031	97	31	of	of	ADP
cblr-3031	97	32	firm	firm	NOUN
cblr-3031	97	33	's	's	PART
cblr-3031	97	34	decision	decision	NOUN
cblr-3031	97	35	to	to	PART
cblr-3031	97	36	go	go	VERB
cblr-3031	97	37	private	private	ADJ
cblr-3031	97	38	)	)	PUNCT
cblr-3031	97	39	.	.	PUNCT
cblr-3031	98	1	economic	economic	ADJ
cblr-3031	98	2	upturn	upturn	NOUN
cblr-3031	98	3	,	,	PUNCT
cblr-3031	98	4	the	the	DET
cblr-3031	98	5	market	market	NOUN
cblr-3031	98	6	continues	continue	VERB
cblr-3031	98	7	to	to	PART
cblr-3031	98	8	experience	experience	VERB
cblr-3031	98	9	decreased	decrease	VERB
cblr-3031	98	10	trading	trading	NOUN
cblr-3031	98	11	volume	volume	NOUN
cblr-3031	98	12	,	,	PUNCT
cblr-3031	98	13	diminished	diminish	VERB
cblr-3031	98	14	investor	investor	NOUN
cblr-3031	98	15	confidence	confidence	NOUN
cblr-3031	98	16	,	,	PUNCT
cblr-3031	98	17	and	and	CCONJ
cblr-3031	98	18	arguably	arguably	ADV
cblr-3031	98	19	deflated	deflate	VERB
cblr-3031	98	20	stock	stock	NOUN
cblr-3031	98	21	prices	price	NOUN
cblr-3031	98	22	.	.	PUNCT
cblr-3031	99	1	in	in	ADP
cblr-3031	99	2	addition	addition	NOUN
cblr-3031	99	3	,	,	PUNCT
cblr-3031	99	4	many	many	ADJ
cblr-3031	99	5	companies	company	NOUN
cblr-3031	99	6	have	have	AUX
cblr-3031	99	7	been	be	AUX
cblr-3031	99	8	hurt	hurt	VERB
cblr-3031	99	9	by	by	ADP
cblr-3031	99	10	regulatory	regulatory	ADJ
cblr-3031	99	11	efforts	effort	NOUN
cblr-3031	99	12	to	to	PART
cblr-3031	99	13	separate	separate	VERB
cblr-3031	99	14	stock	stock	NOUN
cblr-3031	99	15	research	research	NOUN
cblr-3031	99	16	from	from	ADP
cblr-3031	99	17	investment	investment	NOUN
cblr-3031	99	18	banking	banking	NOUN
cblr-3031	99	19	,	,	PUNCT
cblr-3031	99	20	which	which	PRON
cblr-3031	99	21	has	have	AUX
cblr-3031	99	22	led	lead	VERB
cblr-3031	99	23	wall	wall	PROPN
cblr-3031	99	24	street	street	PROPN
cblr-3031	99	25	to	to	PART
cblr-3031	99	26	cut	cut	VERB
cblr-3031	99	27	analyst	analyst	NOUN
cblr-3031	99	28	coverage	coverage	NOUN
cblr-3031	99	29	of	of	ADP
cblr-3031	99	30	small	small	ADJ
cblr-3031	99	31	-	-	PUNCT
cblr-3031	99	32	cap	cap	NOUN
cblr-3031	99	33	stocks.22	stocks.22	NOUN
cblr-3031	99	34	thousands	thousand	NOUN
cblr-3031	99	35	of	of	ADP
cblr-3031	99	36	companies	company	NOUN
cblr-3031	99	37	with	with	ADP
cblr-3031	99	38	a	a	DET
cblr-3031	99	39	market	market	NOUN
cblr-3031	99	40	capitalization	capitalization	NOUN
cblr-3031	99	41	of	of	ADP
cblr-3031	99	42	less	less	ADJ
cblr-3031	99	43	than	than	ADP
cblr-3031	99	44	$	$	SYM
cblr-3031	99	45	300	300	NUM
cblr-3031	99	46	million	million	NUM
cblr-3031	99	47	now	now	ADV
cblr-3031	99	48	have	have	AUX
cblr-3031	99	49	fewer	few	ADJ
cblr-3031	99	50	than	than	ADP
cblr-3031	99	51	two	two	NUM
cblr-3031	99	52	analysts	analyst	NOUN
cblr-3031	99	53	following	follow	VERB
cblr-3031	99	54	their	their	PRON
cblr-3031	99	55	stock.23	stock.23	NOUN
cblr-3031	99	56	consequently	consequently	ADV
cblr-3031	99	57	,	,	PUNCT
cblr-3031	99	58	"	"	PUNCT
cblr-3031	99	59	it	it	PRON
cblr-3031	99	60	is	be	AUX
cblr-3031	99	61	almost	almost	ADV
cblr-3031	99	62	impossible	impossible	ADJ
cblr-3031	99	63	for	for	SCONJ
cblr-3031	99	64	[	[	X
cblr-3031	99	65	these	these	PRON
cblr-3031	99	66	]	]	PUNCT
cblr-3031	99	67	firms	firm	NOUN
cblr-3031	99	68	to	to	PART
cblr-3031	99	69	issue	issue	VERB
cblr-3031	99	70	fresh	fresh	ADJ
cblr-3031	99	71	equity	equity	NOUN
cblr-3031	99	72	or	or	CCONJ
cblr-3031	99	73	for	for	SCONJ
cblr-3031	99	74	investors	investor	NOUN
cblr-3031	99	75	to	to	PART
cblr-3031	99	76	sell	sell	VERB
cblr-3031	99	77	large	large	ADJ
cblr-3031	99	78	blocks	block	NOUN
cblr-3031	99	79	of	of	ADP
cblr-3031	99	80	shares	share	NOUN
cblr-3031	99	81	in	in	ADP
cblr-3031	99	82	them	they	PRON
cblr-3031	99	83	without	without	ADP
cblr-3031	99	84	accepting	accept	VERB
cblr-3031	99	85	a	a	DET
cblr-3031	99	86	big	big	ADJ
cblr-3031	99	87	discount	discount	NOUN
cblr-3031	99	88	to	to	ADP
cblr-3031	99	89	the	the	DET
cblr-3031	99	90	quoted	quote	VERB
cblr-3031	99	91	price	price	NOUN
cblr-3031	99	92	.	.	PUNCT
cblr-3031	100	1	"24	"24	PROPN
cblr-3031	100	2	indeed	indeed	ADV
cblr-3031	100	3	,	,	PUNCT
cblr-3031	100	4	the	the	DET
cblr-3031	100	5	market	market	NOUN
cblr-3031	100	6	is	be	AUX
cblr-3031	100	7	ripe	ripe	ADJ
cblr-3031	100	8	for	for	ADP
cblr-3031	100	9	these	these	DET
cblr-3031	100	10	"	"	PUNCT
cblr-3031	100	11	orphans	orphan	NOUN
cblr-3031	100	12	"	"	PUNCT
cblr-3031	100	13	to	to	PART
cblr-3031	100	14	reconsider	reconsider	VERB
cblr-3031	100	15	whether	whether	SCONJ
cblr-3031	100	16	public	public	ADJ
cblr-3031	100	17	status	status	NOUN
cblr-3031	100	18	is	be	AUX
cblr-3031	100	19	worth	worth	ADJ
cblr-3031	100	20	its	its	PRON
cblr-3031	100	21	costs	cost	NOUN
cblr-3031	100	22	.	.	PUNCT
cblr-3031	101	1	25	25	NUM
cblr-3031	101	2	2	2	NUM
cblr-3031	101	3	.	.	PUNCT
cblr-3031	102	1	the	the	DET
cblr-3031	102	2	passage	passage	NOUN
cblr-3031	102	3	of	of	ADP
cblr-3031	102	4	the	the	DET
cblr-3031	102	5	sarbanes	sarbanes	PROPN
cblr-3031	102	6	-	-	PUNCT
cblr-3031	102	7	oxley	oxley	PROPN
cblr-3031	102	8	act	act	NOUN
cblr-3031	102	9	the	the	DET
cblr-3031	102	10	recent	recent	ADJ
cblr-3031	102	11	passage	passage	NOUN
cblr-3031	102	12	of	of	ADP
cblr-3031	102	13	the	the	DET
cblr-3031	102	14	sarbanes	sarbanes	PROPN
cblr-3031	102	15	-	-	PUNCT
cblr-3031	102	16	oxley	oxley	ADJ
cblr-3031	102	17	act	act	NOUN
cblr-3031	102	18	has	have	AUX
cblr-3031	102	19	led	lead	VERB
cblr-3031	102	20	to	to	ADP
cblr-3031	102	21	dramatic	dramatic	ADJ
cblr-3031	102	22	increases	increase	NOUN
cblr-3031	102	23	in	in	ADP
cblr-3031	102	24	regulatory	regulatory	ADJ
cblr-3031	102	25	and	and	CCONJ
cblr-3031	102	26	compliance	compliance	NOUN
cblr-3031	102	27	costs	cost	NOUN
cblr-3031	102	28	.	.	PUNCT
cblr-3031	103	1	for	for	ADP
cblr-3031	103	2	example	example	NOUN
cblr-3031	103	3	,	,	PUNCT
cblr-3031	103	4	the	the	DET
cblr-3031	103	5	act	act	NOUN
cblr-3031	103	6	's	's	PART
cblr-3031	103	7	requirement	requirement	NOUN
cblr-3031	103	8	of	of	ADP
cblr-3031	103	9	independent	independent	ADJ
cblr-3031	103	10	directors	director	NOUN
cblr-3031	103	11	to	to	PART
cblr-3031	103	12	supervise	supervise	VERB
cblr-3031	103	13	auditing	auditing	NOUN
cblr-3031	103	14	may	may	AUX
cblr-3031	103	15	be	be	AUX
cblr-3031	103	16	costly	costly	ADJ
cblr-3031	103	17	in	in	ADP
cblr-3031	103	18	terms	term	NOUN
cblr-3031	103	19	of	of	ADP
cblr-3031	103	20	relinquished	relinquished	ADJ
cblr-3031	103	21	control	control	NOUN
cblr-3031	103	22	,	,	PUNCT
cblr-3031	103	23	as	as	ADV
cblr-3031	103	24	well	well	ADV
cblr-3031	103	25	as	as	ADP
cblr-3031	103	26	salary	salary	NOUN
cblr-3031	103	27	and	and	CCONJ
cblr-3031	103	28	required	require	VERB
cblr-3031	103	29	d&o	d&o	NOUN
cblr-3031	103	30	insurance	insurance	NOUN
cblr-3031	103	31	coverage	coverage	NOUN
cblr-3031	103	32	.	.	PUNCT
cblr-3031	104	1	further	far	ADV
cblr-3031	104	2	,	,	PUNCT
cblr-3031	104	3	prices	price	NOUN
cblr-3031	104	4	for	for	ADP
cblr-3031	104	5	auditing	auditing	NOUN
cblr-3031	104	6	are	be	AUX
cblr-3031	104	7	also	also	ADV
cblr-3031	104	8	likely	likely	ADJ
cblr-3031	104	9	to	to	PART
cblr-3031	104	10	increase	increase	VERB
cblr-3031	104	11	with	with	ADP
cblr-3031	104	12	the	the	DET
cblr-3031	104	13	prohibition	prohibition	NOUN
cblr-3031	104	14	on	on	ADP
cblr-3031	104	15	bundled	bundle	VERB
cblr-3031	104	16	services	service	NOUN
cblr-3031	104	17	because	because	SCONJ
cblr-3031	104	18	,	,	PUNCT
cblr-3031	104	19	"	"	PUNCT
cblr-3031	104	20	whereas	whereas	SCONJ
cblr-3031	104	21	once	once	ADV
cblr-3031	104	22	profitable	profitable	ADJ
cblr-3031	104	23	non	non	ADJ
cblr-3031	104	24	-	-	ADJ
cblr-3031	104	25	audit	audit	ADJ
cblr-3031	104	26	services	service	NOUN
cblr-3031	104	27	supplement[ed	supplement[ed	PROPN
cblr-3031	104	28	]	]	PUNCT
cblr-3031	104	29	competitive	competitive	ADJ
cblr-3031	104	30	auditing	auditing	NOUN
cblr-3031	104	31	fees	fee	NOUN
cblr-3031	104	32	,	,	PUNCT
cblr-3031	104	33	now	now	ADV
cblr-3031	104	34	auditors	auditor	NOUN
cblr-3031	104	35	will	will	AUX
cblr-3031	104	36	need	need	VERB
cblr-3031	104	37	to	to	PART
cblr-3031	104	38	make	make	VERB
cblr-3031	104	39	a	a	DET
cblr-3031	104	40	profit	profit	NOUN
cblr-3031	104	41	from	from	ADP
cblr-3031	104	42	audit	audit	NOUN
cblr-3031	104	43	services	service	NOUN
cblr-3031	104	44	alone	alone	ADV
cblr-3031	104	45	.	.	PUNCT
cblr-3031	105	1	"26	"26	PROPN
cblr-3031	105	2	while	while	SCONJ
cblr-3031	105	3	it	it	PRON
cblr-3031	105	4	is	be	AUX
cblr-3031	105	5	too	too	ADV
cblr-3031	105	6	soon	soon	ADV
cblr-3031	105	7	to	to	PART
cblr-3031	105	8	definitively	definitively	ADV
cblr-3031	105	9	gauge	gauge	VERB
cblr-3031	105	10	the	the	DET
cblr-3031	105	11	increase	increase	NOUN
cblr-3031	105	12	in	in	ADP
cblr-3031	105	13	compliance	compliance	NOUN
cblr-3031	105	14	costs	cost	NOUN
cblr-3031	105	15	attributable	attributable	ADJ
cblr-3031	105	16	to	to	ADP
cblr-3031	105	17	sarbanes	sarbane	NOUN
cblr-3031	105	18	-	-	PUNCT
cblr-3031	105	19	oxley	oxley	ADJ
cblr-3031	105	20	,	,	PUNCT
cblr-3031	105	21	estimates	estimate	VERB
cblr-3031	105	22	22	22	NUM
cblr-3031	105	23	see	see	VERB
cblr-3031	105	24	jeremy	jeremy	PROPN
cblr-3031	105	25	kahn	kahn	PROPN
cblr-3031	105	26	,	,	PUNCT
cblr-3031	105	27	the	the	DET
cblr-3031	105	28	burden	burden	NOUN
cblr-3031	105	29	of	of	ADP
cblr-3031	105	30	being	be	AUX
cblr-3031	105	31	public	public	ADJ
cblr-3031	105	32	,	,	PUNCT
cblr-3031	105	33	fortune	fortune	NOUN
cblr-3031	105	34	,	,	PUNCT
cblr-3031	105	35	may	may	AUX
cblr-3031	105	36	26	26	NUM
cblr-3031	105	37	,	,	PUNCT
cblr-3031	105	38	2003	2003	NUM
cblr-3031	105	39	,	,	PUNCT
cblr-3031	105	40	at	at	ADP
cblr-3031	105	41	35	35	NUM
cblr-3031	105	42	.	.	PUNCT
cblr-3031	105	43	23	23	NUM
cblr-3031	106	1	i	i	PRON
cblr-3031	106	2	d.	d.	PROPN
cblr-3031	106	3	24	24	NUM
cblr-3031	106	4	a	a	PRON
cblr-3031	106	5	(	(	PUNCT
cblr-3031	106	6	going	go	VERB
cblr-3031	106	7	)	)	PUNCT
cblr-3031	106	8	private	private	ADJ
cblr-3031	106	9	matter	matter	NOUN
cblr-3031	106	10	,	,	PUNCT
cblr-3031	106	11	economist	economist	NOUN
cblr-3031	106	12	,	,	PUNCT
cblr-3031	106	13	mar	mar	PROPN
cblr-3031	106	14	.	.	PROPN
cblr-3031	106	15	22	22	NUM
cblr-3031	106	16	,	,	PUNCT
cblr-3031	106	17	2003	2003	NUM
cblr-3031	106	18	,	,	PUNCT
cblr-3031	106	19	available	available	ADJ
cblr-3031	106	20	at	at	ADP
cblr-3031	106	21	2003	2003	NUM
cblr-3031	106	22	wl	wl	NOUN
cblr-3031	106	23	6245423	6245423	NUM
cblr-3031	106	24	.	.	PUNCT
cblr-3031	107	1	25	25	NUM
cblr-3031	107	2	david	david	PROPN
cblr-3031	107	3	a.	a.	PROPN
cblr-3031	107	4	stockton	stockton	PROPN
cblr-3031	107	5	et	et	PROPN
cblr-3031	107	6	al	al	PROPN
cblr-3031	107	7	.	.	PROPN
cblr-3031	107	8	,	,	PUNCT
cblr-3031	107	9	going	go	VERB
cblr-3031	107	10	private	private	ADJ
cblr-3031	107	11	:	:	PUNCT
cblr-3031	107	12	the	the	DET
cblr-3031	107	13	best	good	ADJ
cblr-3031	107	14	option	option	NOUN
cblr-3031	107	15	?	?	PUNCT
cblr-3031	107	16	,	,	PUNCT
cblr-3031	107	17	nat'l	nat'l	PROPN
cblr-3031	107	18	l.j	l.j	PROPN
cblr-3031	107	19	.	.	PROPN
cblr-3031	107	20	,	,	PUNCT
cblr-3031	107	21	june	june	PROPN
cblr-3031	107	22	23	23	NUM
cblr-3031	107	23	,	,	PUNCT
cblr-3031	107	24	2003	2003	NUM
cblr-3031	107	25	,	,	PUNCT
cblr-3031	107	26	at	at	ADP
cblr-3031	107	27	19	19	NUM
cblr-3031	107	28	.	.	PUNCT
cblr-3031	108	1	(	(	PUNCT
cblr-3031	108	2	defining	define	VERB
cblr-3031	108	3	"	"	PUNCT
cblr-3031	108	4	orphans	orphan	NOUN
cblr-3031	108	5	"	"	PUNCT
cblr-3031	108	6	as	as	ADP
cblr-3031	108	7	"	"	PUNCT
cblr-3031	108	8	companies	company	NOUN
cblr-3031	108	9	with	with	ADP
cblr-3031	108	10	small	small	ADJ
cblr-3031	108	11	or	or	CCONJ
cblr-3031	108	12	dramatically	dramatically	ADV
cblr-3031	108	13	fluctuating	fluctuate	VERB
cblr-3031	108	14	market	market	NOUN
cblr-3031	108	15	capitalizations	capitalization	NOUN
cblr-3031	108	16	that	that	PRON
cblr-3031	108	17	effectively	effectively	ADV
cblr-3031	108	18	are	be	AUX
cblr-3031	108	19	ignored	ignore	VERB
cblr-3031	108	20	by	by	ADP
cblr-3031	108	21	the	the	DET
cblr-3031	108	22	investment	investment	NOUN
cblr-3031	108	23	banking	banking	NOUN
cblr-3031	108	24	and	and	CCONJ
cblr-3031	108	25	institutional	institutional	ADJ
cblr-3031	108	26	investor	investor	NOUN
cblr-3031	108	27	community	community	NOUN
cblr-3031	108	28	"	"	PUNCT
cblr-3031	108	29	)	)	PUNCT
cblr-3031	108	30	.	.	PUNCT
cblr-3031	109	1	26	26	NUM
cblr-3031	109	2	cannon	cannon	NOUN
cblr-3031	109	3	,	,	PUNCT
cblr-3031	109	4	supra	supra	PROPN
cblr-3031	109	5	note	note	NOUN
cblr-3031	109	6	10	10	NUM
cblr-3031	109	7	,	,	PUNCT
cblr-3031	109	8	at	at	ADP
cblr-3031	109	9	208	208	NUM
cblr-3031	109	10	-	-	SYM
cblr-3031	109	11	09	09	NUM
cblr-3031	109	12	.	.	PUNCT
cblr-3031	110	1	[	[	X
cblr-3031	110	2	vol	vol	NOUN
cblr-3031	110	3	.	.	PUNCT
cblr-3031	111	1	2004columbia	2004columbia	NUM
cblr-3031	111	2	business	business	NOUN
cblr-3031	111	3	la	la	PROPN
cblr-3031	111	4	w	w	PROPN
cblr-3031	111	5	review	review	NOUN
cblr-3031	111	6	no	no	INTJ
cblr-3031	111	7	.	.	PUNCT
cblr-3031	112	1	2:505	2:505	NUM
cblr-3031	112	2	]	]	X
cblr-3031	112	3	survey	survey	NOUN
cblr-3031	112	4	:	:	PUNCT
cblr-3031	112	5	a	a	DET
cblr-3031	112	6	brief	brief	ADJ
cblr-3031	112	7	roadmap	roadmap	NOUN
cblr-3031	112	8	to	to	ADP
cblr-3031	112	9	going	go	VERB
cblr-3031	112	10	private	private	ADJ
cblr-3031	112	11	513	513	NUM
cblr-3031	112	12	range	range	NOUN
cblr-3031	112	13	from	from	ADP
cblr-3031	112	14	a	a	DET
cblr-3031	112	15	conservative	conservative	ADJ
cblr-3031	112	16	$	$	SYM
cblr-3031	112	17	1	1	NUM
cblr-3031	112	18	million	million	NUM
cblr-3031	112	19	to	to	PART
cblr-3031	112	20	$	$	SYM
cblr-3031	112	21	3	3	NUM
cblr-3031	112	22	million	million	NUM
cblr-3031	112	23	per	per	ADP
cblr-3031	112	24	year	year	NOUN
cblr-3031	112	25	.	.	PUNCT
cblr-3031	112	26	"	"	PUNCT
cblr-3031	113	1	one	one	NUM
cblr-3031	113	2	recent	recent	ADJ
cblr-3031	113	3	survey	survey	NOUN
cblr-3031	113	4	indicated	indicate	VERB
cblr-3031	113	5	that	that	SCONJ
cblr-3031	113	6	the	the	DET
cblr-3031	113	7	average	average	ADJ
cblr-3031	113	8	annual	annual	ADJ
cblr-3031	113	9	cost	cost	NOUN
cblr-3031	113	10	of	of	ADP
cblr-3031	113	11	being	be	AUX
cblr-3031	113	12	a	a	DET
cblr-3031	113	13	midsized	midsized	ADJ
cblr-3031	113	14	public	public	ADJ
cblr-3031	113	15	company	company	NOUN
cblr-3031	113	16	has	have	AUX
cblr-3031	113	17	almost	almost	ADV
cblr-3031	113	18	doubled	double	VERB
cblr-3031	113	19	since	since	SCONJ
cblr-3031	113	20	the	the	DET
cblr-3031	113	21	passage	passage	NOUN
cblr-3031	113	22	of	of	ADP
cblr-3031	113	23	the	the	DET
cblr-3031	113	24	sarbanes	sarbanes	PROPN
cblr-3031	113	25	-	-	PUNCT
cblr-3031	113	26	oxley	oxley	PROPN
cblr-3031	113	27	act	act	NOUN
cblr-3031	113	28	,	,	PUNCT
cblr-3031	113	29	from	from	ADP
cblr-3031	113	30	$	$	SYM
cblr-3031	113	31	1.3	1.3	NUM
cblr-3031	113	32	million	million	NUM
cblr-3031	113	33	to	to	ADP
cblr-3031	113	34	almost	almost	ADV
cblr-3031	113	35	$	$	SYM
cblr-3031	113	36	2.5	2.5	NUM
cblr-3031	113	37	million.28	million.28	NOUN
cblr-3031	113	38	perhaps	perhaps	ADV
cblr-3031	113	39	most	most	ADV
cblr-3031	113	40	importantly	importantly	ADV
cblr-3031	113	41	to	to	PART
cblr-3031	113	42	note	note	VERB
cblr-3031	113	43	,	,	PUNCT
cblr-3031	113	44	though	though	ADV
cblr-3031	113	45	,	,	PUNCT
cblr-3031	113	46	is	be	AUX
cblr-3031	113	47	that	that	SCONJ
cblr-3031	113	48	these	these	DET
cblr-3031	113	49	compliance	compliance	NOUN
cblr-3031	113	50	costs	cost	NOUN
cblr-3031	113	51	have	have	VERB
cblr-3031	113	52	little	little	ADJ
cblr-3031	113	53	or	or	CCONJ
cblr-3031	113	54	no	no	PRON
cblr-3031	113	55	correlation	correlation	NOUN
cblr-3031	113	56	to	to	ADP
cblr-3031	113	57	a	a	DET
cblr-3031	113	58	company	company	NOUN
cblr-3031	113	59	's	's	PART
cblr-3031	113	60	size.2	size.2	PROPN
cblr-3031	113	61	9	9	NUM
cblr-3031	113	62	thus	thus	ADV
cblr-3031	113	63	,	,	PUNCT
cblr-3031	113	64	since	since	SCONJ
cblr-3031	113	65	there	there	PRON
cblr-3031	113	66	is	be	VERB
cblr-3031	113	67	a	a	DET
cblr-3031	113	68	base	base	NOUN
cblr-3031	113	69	fixed	fix	VERB
cblr-3031	113	70	cost	cost	NOUN
cblr-3031	113	71	to	to	PART
cblr-3031	113	72	comply	comply	VERB
cblr-3031	113	73	,	,	PUNCT
cblr-3031	113	74	smaller	small	ADJ
cblr-3031	113	75	or	or	CCONJ
cblr-3031	113	76	midsized	midsized	ADJ
cblr-3031	113	77	companies	company	NOUN
cblr-3031	113	78	may	may	AUX
cblr-3031	113	79	be	be	AUX
cblr-3031	113	80	disproportionately	disproportionately	ADV
cblr-3031	113	81	burdened.3	burdened.3	NOUN
cblr-3031	113	82	0	0	NUM
cblr-3031	113	83	especially	especially	ADV
cblr-3031	113	84	for	for	ADP
cblr-3031	113	85	these	these	DET
cblr-3031	113	86	companies	company	NOUN
cblr-3031	113	87	,	,	PUNCT
cblr-3031	113	88	though	though	SCONJ
cblr-3031	113	89	compliance	compliance	NOUN
cblr-3031	113	90	costs	cost	NOUN
cblr-3031	113	91	alone	alone	ADV
cblr-3031	113	92	may	may	AUX
cblr-3031	113	93	not	not	PART
cblr-3031	113	94	be	be	AUX
cblr-3031	113	95	enough	enough	ADJ
cblr-3031	113	96	to	to	PART
cblr-3031	113	97	warrant	warrant	VERB
cblr-3031	113	98	a	a	DET
cblr-3031	113	99	going	go	VERB
cblr-3031	113	100	private	private	ADJ
cblr-3031	113	101	transaction	transaction	NOUN
cblr-3031	113	102	,	,	PUNCT
cblr-3031	113	103	the	the	DET
cblr-3031	113	104	marginal	marginal	ADJ
cblr-3031	113	105	increase	increase	NOUN
cblr-3031	113	106	just	just	ADV
cblr-3031	113	107	may	may	AUX
cblr-3031	113	108	be	be	AUX
cblr-3031	113	109	the	the	DET
cblr-3031	113	110	"	"	PUNCT
cblr-3031	113	111	straw	straw	NOUN
cblr-3031	113	112	that	that	PRON
cblr-3031	113	113	breaks	break	VERB
cblr-3031	113	114	the	the	DET
cblr-3031	113	115	camel	camel	NOUN
cblr-3031	113	116	's	's	PART
cblr-3031	113	117	back	back	NOUN
cblr-3031	113	118	"	"	PUNCT
cblr-3031	113	119	for	for	ADP
cblr-3031	113	120	those	those	PRON
cblr-3031	113	121	already	already	ADV
cblr-3031	113	122	considering	consider	VERB
cblr-3031	113	123	the	the	DET
cblr-3031	113	124	move	move	NOUN
cblr-3031	113	125	.	.	PUNCT
cblr-3031	114	1	1	1	NUM
cblr-3031	114	2	3	3	X
cblr-3031	114	3	.	.	PUNCT
cblr-3031	114	4	increasing	increase	VERB
cblr-3031	114	5	d&o	d&o	NOUN
cblr-3031	114	6	insurance	insurance	NOUN
cblr-3031	114	7	premiums	premium	NOUN
cblr-3031	114	8	the	the	DET
cblr-3031	114	9	cost	cost	NOUN
cblr-3031	114	10	of	of	ADP
cblr-3031	114	11	d&o	d&o	NOUN
cblr-3031	114	12	insurance	insurance	NOUN
cblr-3031	114	13	is	be	AUX
cblr-3031	114	14	expected	expect	VERB
cblr-3031	114	15	to	to	PART
cblr-3031	114	16	increase	increase	VERB
cblr-3031	114	17	substantially	substantially	ADV
cblr-3031	114	18	in	in	ADP
cblr-3031	114	19	the	the	DET
cblr-3031	114	20	wake	wake	NOUN
cblr-3031	114	21	of	of	ADP
cblr-3031	114	22	sarbanes	sarbane	NOUN
cblr-3031	114	23	-	-	PUNCT
cblr-3031	114	24	oxley	oxley	ADJ
cblr-3031	114	25	,	,	PUNCT
cblr-3031	114	26	primarily	primarily	ADV
cblr-3031	114	27	due	due	ADP
cblr-3031	114	28	to	to	ADP
cblr-3031	114	29	the	the	DET
cblr-3031	114	30	fact	fact	NOUN
cblr-3031	114	31	that	that	SCONJ
cblr-3031	114	32	executives	executive	NOUN
cblr-3031	114	33	are	be	AUX
cblr-3031	114	34	now	now	ADV
cblr-3031	114	35	personally	personally	ADV
cblr-3031	114	36	liable	liable	ADJ
cblr-3031	114	37	for	for	ADP
cblr-3031	114	38	the	the	DET
cblr-3031	114	39	accounting	accounting	NOUN
cblr-3031	114	40	practices	practice	NOUN
cblr-3031	114	41	of	of	ADP
cblr-3031	114	42	their	their	PRON
cblr-3031	114	43	companies.3	companies.3	ADJ
cblr-3031	114	44	2	2	NUM
cblr-3031	114	45	financially	financially	ADV
cblr-3031	114	46	strong	strong	ADJ
cblr-3031	114	47	companies	company	NOUN
cblr-3031	114	48	will	will	AUX
cblr-3031	114	49	likely	likely	ADV
cblr-3031	114	50	face	face	VERB
cblr-3031	114	51	increases	increase	NOUN
cblr-3031	114	52	of	of	ADP
cblr-3031	114	53	25	25	NUM
cblr-3031	114	54	%	%	NOUN
cblr-3031	114	55	to	to	PART
cblr-3031	114	56	40	40	NUM
cblr-3031	114	57	%	%	NOUN
cblr-3031	114	58	in	in	ADP
cblr-3031	114	59	premiums	premium	NOUN
cblr-3031	114	60	,	,	PUNCT
cblr-3031	114	61	while	while	SCONJ
cblr-3031	114	62	premiums	premium	NOUN
cblr-3031	114	63	for	for	ADP
cblr-3031	114	64	weaker	weak	ADJ
cblr-3031	114	65	companies	company	NOUN
cblr-3031	114	66	could	could	AUX
cblr-3031	114	67	27	27	NUM
cblr-3031	114	68	see	see	VERB
cblr-3031	114	69	a	a	DET
cblr-3031	114	70	(	(	PUNCT
cblr-3031	114	71	going	go	VERB
cblr-3031	114	72	)	)	PUNCT
cblr-3031	114	73	private	private	ADJ
cblr-3031	114	74	matter	matter	NOUN
cblr-3031	114	75	,	,	PUNCT
cblr-3031	114	76	supra	supra	PROPN
cblr-3031	114	77	note	note	NOUN
cblr-3031	114	78	24	24	NUM
cblr-3031	114	79	.	.	NOUN
cblr-3031	114	80	2	2	NUM
cblr-3031	114	81	"	"	PUNCT
cblr-3031	114	82	tamara	tamara	PROPN
cblr-3031	114	83	loomis	loomis	PROPN
cblr-3031	114	84	,	,	PUNCT
cblr-3031	114	85	costs	cost	NOUN
cblr-3031	114	86	of	of	ADP
cblr-3031	114	87	compliance	compliance	NOUN
cblr-3031	114	88	soar	soar	NOUN
cblr-3031	114	89	after	after	ADP
cblr-3031	114	90	sarbanes	sarbanes	PROPN
cblr-3031	114	91	-	-	PUNCT
cblr-3031	114	92	oxley	oxley	PROPN
cblr-3031	114	93	,	,	PUNCT
cblr-3031	114	94	n.y	n.y	PROPN
cblr-3031	114	95	.	.	PROPN
cblr-3031	114	96	l.j	l.j	PROPN
cblr-3031	114	97	.	.	PROPN
cblr-3031	114	98	,	,	PUNCT
cblr-3031	114	99	may	may	AUX
cblr-3031	114	100	5	5	NUM
cblr-3031	114	101	,	,	PUNCT
cblr-3031	114	102	2003	2003	NUM
cblr-3031	114	103	,	,	PUNCT
cblr-3031	114	104	available	available	ADJ
cblr-3031	114	105	at	at	ADP
cblr-3031	114	106	http://www.law.com/jsp/article.jsp?id=	http://www.law.com/jsp/article.jsp?id=	NOUN
cblr-3031	114	107	1051121827546	1051121827546	NUM
cblr-3031	114	108	(	(	PUNCT
cblr-3031	114	109	citing	cite	VERB
cblr-3031	114	110	a	a	DET
cblr-3031	114	111	study	study	NOUN
cblr-3031	114	112	conducted	conduct	VERB
cblr-3031	114	113	by	by	ADP
cblr-3031	114	114	the	the	DET
cblr-3031	114	115	law	law	NOUN
cblr-3031	114	116	firm	firm	NOUN
cblr-3031	114	117	of	of	ADP
cblr-3031	114	118	foley	foley	PROPN
cblr-3031	114	119	&	&	CCONJ
cblr-3031	114	120	lardner	lardner	PROPN
cblr-3031	114	121	)	)	PUNCT
cblr-3031	114	122	.	.	PUNCT
cblr-3031	115	1	29	29	NUM
cblr-3031	115	2	see	see	VERB
cblr-3031	115	3	stockton	stockton	PROPN
cblr-3031	115	4	,	,	PUNCT
cblr-3031	115	5	supra	supra	PROPN
cblr-3031	115	6	note	note	PROPN
cblr-3031	115	7	25	25	NUM
cblr-3031	115	8	.	.	PUNCT
cblr-3031	116	1	"	"	PUNCT
cblr-3031	116	2	0	0	NUM
cblr-3031	116	3	in	in	ADP
cblr-3031	116	4	fact	fact	NOUN
cblr-3031	116	5	,	,	PUNCT
cblr-3031	116	6	larger	large	ADJ
cblr-3031	116	7	companies	company	NOUN
cblr-3031	116	8	are	be	AUX
cblr-3031	116	9	generally	generally	ADV
cblr-3031	116	10	better	well	ADV
cblr-3031	116	11	equipped	equip	VERB
cblr-3031	116	12	to	to	PART
cblr-3031	116	13	deal	deal	VERB
cblr-3031	116	14	with	with	ADP
cblr-3031	116	15	increased	increase	VERB
cblr-3031	116	16	regulation	regulation	NOUN
cblr-3031	116	17	and	and	CCONJ
cblr-3031	116	18	compliance	compliance	NOUN
cblr-3031	116	19	costs	cost	NOUN
cblr-3031	116	20	if	if	SCONJ
cblr-3031	116	21	they	they	PRON
cblr-3031	116	22	have	have	AUX
cblr-3031	116	23	already	already	ADV
cblr-3031	116	24	devoted	devote	VERB
cblr-3031	116	25	substantial	substantial	ADJ
cblr-3031	116	26	company	company	NOUN
cblr-3031	116	27	resources	resource	NOUN
cblr-3031	116	28	in	in	ADP
cblr-3031	116	29	addressing	address	VERB
cblr-3031	116	30	the	the	DET
cblr-3031	116	31	fixed	fix	VERB
cblr-3031	116	32	costs	cost	NOUN
cblr-3031	116	33	of	of	ADP
cblr-3031	116	34	compliance	compliance	NOUN
cblr-3031	116	35	(	(	PUNCT
cblr-3031	116	36	i.e.	i.e.	X
cblr-3031	116	37	,	,	PUNCT
cblr-3031	116	38	establishing	establish	VERB
cblr-3031	116	39	a	a	DET
cblr-3031	116	40	compliance	compliance	NOUN
cblr-3031	116	41	department	department	NOUN
cblr-3031	116	42	)	)	PUNCT
cblr-3031	116	43	.	.	PUNCT
cblr-3031	117	1	the	the	DET
cblr-3031	117	2	smaller	small	ADJ
cblr-3031	117	3	companies	company	NOUN
cblr-3031	117	4	that	that	PRON
cblr-3031	117	5	outsource	outsource	VERB
cblr-3031	117	6	all	all	PRON
cblr-3031	117	7	of	of	ADP
cblr-3031	117	8	their	their	PRON
cblr-3031	117	9	legal	legal	ADJ
cblr-3031	117	10	and	and	CCONJ
cblr-3031	117	11	accounting	accounting	NOUN
cblr-3031	117	12	work	work	NOUN
cblr-3031	117	13	are	be	AUX
cblr-3031	117	14	the	the	DET
cblr-3031	117	15	ones	one	NOUN
cblr-3031	117	16	that	that	PRON
cblr-3031	117	17	will	will	AUX
cblr-3031	117	18	bear	bear	VERB
cblr-3031	117	19	the	the	DET
cblr-3031	117	20	brunt	brunt	NOUN
cblr-3031	117	21	of	of	ADP
cblr-3031	117	22	rising	rise	VERB
cblr-3031	117	23	prices	price	NOUN
cblr-3031	117	24	for	for	ADP
cblr-3031	117	25	these	these	DET
cblr-3031	117	26	services	service	NOUN
cblr-3031	117	27	.	.	PUNCT
cblr-3031	118	1	31	31	NUM
cblr-3031	118	2	judy	judy	PROPN
cblr-3031	118	3	radler	radler	PROPN
cblr-3031	118	4	cohen	cohen	PROPN
cblr-3031	118	5	,	,	PUNCT
cblr-3031	118	6	sarbanes	sarbanes	PROPN
cblr-3031	118	7	-	-	PUNCT
cblr-3031	118	8	oxley	oxley	ADJ
cblr-3031	118	9	:	:	PUNCT
cblr-3031	118	10	one	one	NUM
cblr-3031	118	11	year	year	NOUN
cblr-3031	118	12	later	later	ADV
cblr-3031	118	13	,	,	PUNCT
cblr-3031	118	14	mergers	merger	NOUN
cblr-3031	118	15	&	&	CCONJ
cblr-3031	118	16	acquisitions	acquisition	NOUN
cblr-3031	118	17	report	report	NOUN
cblr-3031	118	18	,	,	PUNCT
cblr-3031	118	19	july	july	PROPN
cblr-3031	118	20	28	28	NUM
cblr-3031	118	21	,	,	PUNCT
cblr-3031	118	22	2003	2003	NUM
cblr-3031	118	23	,	,	PUNCT
cblr-3031	118	24	available	available	ADJ
cblr-3031	118	25	at	at	ADP
cblr-3031	118	26	http://www.mareport.com/mar/news-updates.cfm?articleid=2540&category	http://www.mareport.com/mar/news-updates.cfm?articleid=2540&category	PROPN
cblr-3031	118	27	id=1	id=1	PROPN
cblr-3031	118	28	;	;	PUNCT
cblr-3031	118	29	marshall	marshall	PROPN
cblr-3031	118	30	mcknight	mcknight	PROPN
cblr-3031	118	31	,	,	PUNCT
cblr-3031	118	32	fleeing	flee	VERB
cblr-3031	118	33	enron	enron	PROPN
cblr-3031	118	34	-	-	PUNCT
cblr-3031	118	35	inspired	inspire	VERB
cblr-3031	118	36	rules	rule	NOUN
cblr-3031	118	37	by	by	ADP
cblr-3031	118	38	going	go	VERB
cblr-3031	118	39	private	private	ADJ
cblr-3031	118	40	,	,	PUNCT
cblr-3031	118	41	njbiz	njbiz	NOUN
cblr-3031	118	42	,	,	PUNCT
cblr-3031	118	43	june	june	PROPN
cblr-3031	118	44	9	9	NUM
cblr-3031	118	45	,	,	PUNCT
cblr-3031	118	46	2003	2003	NUM
cblr-3031	118	47	,	,	PUNCT
cblr-3031	118	48	at	at	ADP
cblr-3031	118	49	89	89	NUM
cblr-3031	118	50	.	.	PUNCT
cblr-3031	118	51	32	32	NUM
cblr-3031	118	52	see	see	VERB
cblr-3031	118	53	bernstein	bernstein	PROPN
cblr-3031	118	54	,	,	PUNCT
cblr-3031	118	55	supra	supra	PROPN
cblr-3031	118	56	note	note	NOUN
cblr-3031	118	57	9	9	NUM
cblr-3031	118	58	.	.	PUNCT
cblr-3031	118	59	columbia	columbia	PROPN
cblr-3031	118	60	business	business	PROPN
cblr-3031	118	61	law	law	PROPN
cblr-3031	118	62	review	review	NOUN
cblr-3031	118	63	increase	increase	VERB
cblr-3031	118	64	by	by	ADP
cblr-3031	118	65	as	as	ADV
cblr-3031	118	66	much	much	ADJ
cblr-3031	118	67	as	as	ADP
cblr-3031	118	68	400%."3	400%."3	NUM
cblr-3031	118	69	because	because	SCONJ
cblr-3031	118	70	of	of	ADP
cblr-3031	118	71	possible	possible	ADJ
cblr-3031	118	72	litigation	litigation	NOUN
cblr-3031	118	73	from	from	ADP
cblr-3031	118	74	the	the	DET
cblr-3031	118	75	going	go	VERB
cblr-3031	118	76	private	private	ADJ
cblr-3031	118	77	transaction	transaction	NOUN
cblr-3031	118	78	,	,	PUNCT
cblr-3031	118	79	continued	continue	VERB
cblr-3031	118	80	exposure	exposure	NOUN
cblr-3031	118	81	to	to	ADP
cblr-3031	118	82	business	business	NOUN
cblr-3031	118	83	risks	risk	NOUN
cblr-3031	118	84	,	,	PUNCT
cblr-3031	118	85	and	and	CCONJ
cblr-3031	118	86	recent	recent	ADJ
cblr-3031	118	87	court	court	NOUN
cblr-3031	118	88	rulings	ruling	NOUN
cblr-3031	118	89	that	that	SCONJ
cblr-3031	118	90	directors	director	NOUN
cblr-3031	118	91	of	of	ADP
cblr-3031	118	92	private	private	ADJ
cblr-3031	118	93	companies	company	NOUN
cblr-3031	118	94	have	have	AUX
cblr-3031	118	95	the	the	DET
cblr-3031	118	96	same	same	ADJ
cblr-3031	118	97	fiduciary	fiduciary	ADJ
cblr-3031	118	98	obligations	obligation	NOUN
cblr-3031	118	99	as	as	SCONJ
cblr-3031	118	100	do	do	VERB
cblr-3031	118	101	directors	director	NOUN
cblr-3031	118	102	of	of	ADP
cblr-3031	118	103	public	public	ADJ
cblr-3031	118	104	companies	company	NOUN
cblr-3031	118	105	,	,	PUNCT
cblr-3031	118	106	firms	firm	NOUN
cblr-3031	118	107	should	should	AUX
cblr-3031	118	108	maintain	maintain	VERB
cblr-3031	118	109	d&o	d&o	NOUN
cblr-3031	118	110	insurance	insurance	NOUN
cblr-3031	118	111	for	for	ADP
cblr-3031	118	112	at	at	ADV
cblr-3031	118	113	least	least	ADJ
cblr-3031	118	114	a	a	DET
cblr-3031	118	115	few	few	ADJ
cblr-3031	118	116	years	year	NOUN
cblr-3031	118	117	even	even	ADV
cblr-3031	118	118	after	after	ADP
cblr-3031	118	119	going	go	VERB
cblr-3031	118	120	private	private	ADJ
cblr-3031	118	121	.	.	PUNCT
cblr-3031	119	1	4	4	NUM
cblr-3031	119	2	however	however	ADV
cblr-3031	119	3	,	,	PUNCT
cblr-3031	119	4	the	the	DET
cblr-3031	119	5	benefit	benefit	NOUN
cblr-3031	119	6	of	of	ADP
cblr-3031	119	7	going	go	VERB
cblr-3031	119	8	private	private	ADJ
cblr-3031	119	9	is	be	AUX
cblr-3031	119	10	clear	clear	ADJ
cblr-3031	119	11	,	,	PUNCT
cblr-3031	119	12	as	as	SCONJ
cblr-3031	119	13	the	the	DET
cblr-3031	119	14	premiums	premium	NOUN
cblr-3031	119	15	for	for	ADP
cblr-3031	119	16	a	a	DET
cblr-3031	119	17	company	company	NOUN
cblr-3031	119	18	could	could	AUX
cblr-3031	119	19	fall	fall	VERB
cblr-3031	119	20	by	by	ADP
cblr-3031	119	21	as	as	ADV
cblr-3031	119	22	much	much	ADJ
cblr-3031	119	23	as	as	ADP
cblr-3031	119	24	90	90	NUM
cblr-3031	119	25	%	%	NOUN
cblr-3031	119	26	after	after	SCONJ
cblr-3031	119	27	the	the	DET
cblr-3031	119	28	going	go	VERB
cblr-3031	119	29	private	private	ADJ
cblr-3031	119	30	transaction	transaction	NOUN
cblr-3031	119	31	is	be	AUX
cblr-3031	119	32	complete	complete	ADJ
cblr-3031	119	33	.	.	PUNCT
cblr-3031	120	1	5	5	NUM
cblr-3031	120	2	therefore	therefore	ADV
cblr-3031	120	3	,	,	PUNCT
cblr-3031	120	4	especially	especially	ADV
cblr-3031	120	5	in	in	ADP
cblr-3031	120	6	the	the	DET
cblr-3031	120	7	wake	wake	NOUN
cblr-3031	120	8	of	of	ADP
cblr-3031	120	9	the	the	DET
cblr-3031	120	10	enron	enron	PROPN
cblr-3031	120	11	scandal	scandal	NOUN
cblr-3031	120	12	and	and	CCONJ
cblr-3031	120	13	parmalat	parmalat	PROPN
cblr-3031	120	14	's	's	PART
cblr-3031	120	15	troubles	trouble	NOUN
cblr-3031	120	16	,	,	PUNCT
cblr-3031	120	17	the	the	DET
cblr-3031	120	18	sarbanes	sarbanes	PROPN
cblr-3031	120	19	-	-	PUNCT
cblr-3031	120	20	oxley	oxley	PROPN
cblr-3031	120	21	act	act	NOUN
cblr-3031	120	22	's	's	PART
cblr-3031	120	23	provision	provision	NOUN
cblr-3031	120	24	for	for	ADP
cblr-3031	120	25	potential	potential	ADJ
cblr-3031	120	26	criminal	criminal	ADJ
cblr-3031	120	27	liability	liability	NOUN
cblr-3031	120	28	may	may	AUX
cblr-3031	120	29	certainly	certainly	ADV
cblr-3031	120	30	be	be	AUX
cblr-3031	120	31	a	a	DET
cblr-3031	120	32	credible	credible	ADJ
cblr-3031	120	33	reason	reason	NOUN
cblr-3031	120	34	not	not	PART
cblr-3031	120	35	to	to	PART
cblr-3031	120	36	be	be	AUX
cblr-3031	120	37	public	public	ADJ
cblr-3031	120	38	.	.	PUNCT
cblr-3031	121	1	6	6	NUM
cblr-3031	121	2	d.	d.	NOUN
cblr-3031	121	3	hurdles	hurdle	NOUN
cblr-3031	121	4	to	to	PART
cblr-3031	121	5	going	go	VERB
cblr-3031	121	6	private	private	ADJ
cblr-3031	121	7	with	with	ADP
cblr-3031	121	8	so	so	ADV
cblr-3031	121	9	many	many	ADJ
cblr-3031	121	10	reasons	reason	NOUN
cblr-3031	121	11	for	for	ADP
cblr-3031	121	12	a	a	DET
cblr-3031	121	13	struggling	struggle	VERB
cblr-3031	121	14	public	public	ADJ
cblr-3031	121	15	company	company	NOUN
cblr-3031	121	16	to	to	PART
cblr-3031	121	17	consider	consider	VERB
cblr-3031	121	18	going	go	VERB
cblr-3031	121	19	private	private	ADJ
cblr-3031	121	20	,	,	PUNCT
cblr-3031	121	21	it	it	PRON
cblr-3031	121	22	must	must	AUX
cblr-3031	121	23	be	be	AUX
cblr-3031	121	24	noted	note	VERB
cblr-3031	121	25	that	that	SCONJ
cblr-3031	121	26	there	there	PRON
cblr-3031	121	27	exist	exist	VERB
cblr-3031	121	28	major	major	ADJ
cblr-3031	121	29	hurdles	hurdle	NOUN
cblr-3031	121	30	to	to	ADP
cblr-3031	121	31	such	such	DET
cblr-3031	121	32	a	a	DET
cblr-3031	121	33	move	move	NOUN
cblr-3031	121	34	and	and	CCONJ
cblr-3031	121	35	that	that	SCONJ
cblr-3031	121	36	not	not	PART
cblr-3031	121	37	every	every	DET
cblr-3031	121	38	struggling	struggle	VERB
cblr-3031	121	39	company	company	NOUN
cblr-3031	121	40	is	be	AUX
cblr-3031	121	41	a	a	DET
cblr-3031	121	42	good	good	ADJ
cblr-3031	121	43	going	go	VERB
cblr-3031	121	44	private	private	ADJ
cblr-3031	121	45	candidate	candidate	NOUN
cblr-3031	121	46	.	.	PUNCT
cblr-3031	122	1	first	first	ADV
cblr-3031	122	2	,	,	PUNCT
cblr-3031	122	3	and	and	CCONJ
cblr-3031	122	4	most	most	ADV
cblr-3031	122	5	simply	simply	ADV
cblr-3031	122	6	,	,	PUNCT
cblr-3031	122	7	there	there	PRON
cblr-3031	122	8	is	be	VERB
cblr-3031	122	9	the	the	DET
cblr-3031	122	10	possibility	possibility	NOUN
cblr-3031	122	11	that	that	SCONJ
cblr-3031	122	12	the	the	DET
cblr-3031	122	13	company	company	NOUN
cblr-3031	122	14	's	's	PART
cblr-3031	122	15	depressed	depressed	ADJ
cblr-3031	122	16	or	or	CCONJ
cblr-3031	122	17	volatile	volatile	ADJ
cblr-3031	122	18	stock	stock	NOUN
cblr-3031	122	19	price	price	NOUN
cblr-3031	122	20	accurately	accurately	ADV
cblr-3031	122	21	reflects	reflect	VERB
cblr-3031	122	22	its	its	PRON
cblr-3031	122	23	"	"	PUNCT
cblr-3031	122	24	poor	poor	ADJ
cblr-3031	122	25	financial	financial	ADJ
cblr-3031	122	26	performance	performance	NOUN
cblr-3031	122	27	or	or	CCONJ
cblr-3031	122	28	other	other	ADJ
cblr-3031	122	29	operating	operating	NOUN
cblr-3031	122	30	deficiency	deficiency	NOUN
cblr-3031	122	31	,	,	PUNCT
cblr-3031	122	32	such	such	ADJ
cblr-3031	122	33	as	as	ADP
cblr-3031	122	34	a	a	DET
cblr-3031	122	35	faulty	faulty	ADJ
cblr-3031	122	36	business	business	NOUN
cblr-3031	122	37	model	model	NOUN
cblr-3031	122	38	,	,	PUNCT
cblr-3031	122	39	ineffective	ineffective	ADJ
cblr-3031	122	40	management	management	NOUN
cblr-3031	122	41	,	,	PUNCT
cblr-3031	122	42	overleverage	overleverage	NOUN
cblr-3031	122	43	or	or	CCONJ
cblr-3031	122	44	an	an	DET
cblr-3031	122	45	unreliable	unreliable	ADJ
cblr-3031	122	46	cash	cash	NOUN
cblr-3031	122	47	flow	flow	NOUN
cblr-3031	122	48	stream	stream	NOUN
cblr-3031	122	49	.	.	PUNCT
cblr-3031	123	1	"37	"37	PROPN
cblr-3031	123	2	if	if	SCONJ
cblr-3031	123	3	this	this	PRON
cblr-3031	123	4	is	be	AUX
cblr-3031	123	5	the	the	DET
cblr-3031	123	6	case	case	NOUN
cblr-3031	123	7	,	,	PUNCT
cblr-3031	123	8	going	go	VERB
cblr-3031	123	9	33	33	NUM
cblr-3031	123	10	michael	michael	PROPN
cblr-3031	123	11	j.	j.	PROPN
cblr-3031	123	12	levitin	levitin	PROPN
cblr-3031	123	13	&	&	CCONJ
cblr-3031	123	14	steven	steven	PROPN
cblr-3031	123	15	s.	s.	PROPN
cblr-3031	123	16	snider	snider	PROPN
cblr-3031	123	17	,	,	PUNCT
cblr-3031	123	18	going	go	VERB
cblr-3031	123	19	private	private	ADJ
cblr-3031	123	20	,	,	PUNCT
cblr-3031	123	21	available	available	ADJ
cblr-3031	123	22	at	at	ADP
cblr-3031	123	23	http://articles.corporate.findlaw.com/articles/file/00144/008504	http://articles.corporate.findlaw.com/articles/file/00144/008504	PROPN
cblr-3031	123	24	(	(	PUNCT
cblr-3031	123	25	citing	cite	VERB
cblr-3031	123	26	a	a	DET
cblr-3031	123	27	report	report	NOUN
cblr-3031	123	28	by	by	ADP
cblr-3031	123	29	willis	willis	PROPN
cblr-3031	123	30	group	group	PROPN
cblr-3031	123	31	holdings	holdings	PROPN
cblr-3031	123	32	,	,	PUNCT
cblr-3031	123	33	ltd	ltd	PROPN
cblr-3031	123	34	.	.	PROPN
cblr-3031	123	35	)	)	PUNCT
cblr-3031	123	36	.	.	PUNCT
cblr-3031	123	37	'	'	PUNCT
cblr-3031	124	1	see	see	VERB
cblr-3031	124	2	michael	michael	PROPN
cblr-3031	124	3	ha	ha	INTJ
cblr-3031	124	4	,	,	PUNCT
cblr-3031	124	5	going	go	VERB
cblr-3031	124	6	private	private	ADJ
cblr-3031	124	7	?	?	PUNCT
cblr-3031	125	1	keep	keep	VERB
cblr-3031	125	2	d&o	d&o	NOUN
cblr-3031	125	3	cover	cover	NOUN
cblr-3031	125	4	,	,	PUNCT
cblr-3031	125	5	experts	expert	NOUN
cblr-3031	125	6	say	say	VERB
cblr-3031	125	7	,	,	PUNCT
cblr-3031	125	8	nat'l	nat'l	NOUN
cblr-3031	125	9	underwriter	underwriter	NOUN
cblr-3031	125	10	(	(	PUNCT
cblr-3031	125	11	prop	prop	NOUN
cblr-3031	125	12	.	.	PUNCT
cblr-3031	126	1	&	&	CCONJ
cblr-3031	126	2	casualty	casualty	NOUN
cblr-3031	126	3	-	-	PUNCT
cblr-3031	126	4	risk	risk	NOUN
cblr-3031	126	5	&	&	CCONJ
cblr-3031	126	6	benefits	benefit	NOUN
cblr-3031	126	7	mgmt	mgmt	PROPN
cblr-3031	126	8	.	.	PUNCT
cblr-3031	127	1	ed	ed	NOUN
cblr-3031	127	2	.	.	PROPN
cblr-3031	127	3	)	)	PUNCT
cblr-3031	127	4	,	,	PUNCT
cblr-3031	127	5	sept	sept	PROPN
cblr-3031	127	6	.	.	PROPN
cblr-3031	127	7	8	8	NUM
cblr-3031	127	8	,	,	PUNCT
cblr-3031	127	9	2003	2003	NUM
cblr-3031	127	10	;	;	PUNCT
cblr-3031	127	11	see	see	VERB
cblr-3031	127	12	pereira	pereira	PROPN
cblr-3031	127	13	v.	v.	PROPN
cblr-3031	127	14	cogan	cogan	PROPN
cblr-3031	127	15	,	,	PUNCT
cblr-3031	127	16	294	294	NUM
cblr-3031	127	17	b.r	b.r	PROPN
cblr-3031	127	18	.	.	PROPN
cblr-3031	127	19	449	449	NUM
cblr-3031	127	20	(	(	PUNCT
cblr-3031	127	21	s.d.n.y	s.d.n.y	PROPN
cblr-3031	127	22	.	.	PROPN
cblr-3031	127	23	2003	2003	NUM
cblr-3031	127	24	)	)	PUNCT
cblr-3031	127	25	.	.	PUNCT
cblr-3031	128	1	in	in	ADP
cblr-3031	128	2	pereira	pereira	PROPN
cblr-3031	128	3	,	,	PUNCT
cblr-3031	128	4	the	the	DET
cblr-3031	128	5	court	court	NOUN
cblr-3031	128	6	applied	apply	VERB
cblr-3031	128	7	delaware	delaware	PROPN
cblr-3031	128	8	law	law	PROPN
cblr-3031	128	9	and	and	CCONJ
cblr-3031	128	10	held	hold	VERB
cblr-3031	128	11	the	the	DET
cblr-3031	128	12	directors	director	NOUN
cblr-3031	128	13	of	of	ADP
cblr-3031	128	14	trace	trace	NOUN
cblr-3031	128	15	international	international	ADJ
cblr-3031	128	16	holdings	holding	NOUN
cblr-3031	128	17	,	,	PUNCT
cblr-3031	128	18	a	a	DET
cblr-3031	128	19	private	private	ADJ
cblr-3031	128	20	company	company	NOUN
cblr-3031	128	21	,	,	PUNCT
cblr-3031	128	22	to	to	ADP
cblr-3031	128	23	the	the	DET
cblr-3031	128	24	same	same	ADJ
cblr-3031	128	25	criteria	criterion	NOUN
cblr-3031	128	26	for	for	ADP
cblr-3031	128	27	fiduciary	fiduciary	ADJ
cblr-3031	128	28	responsibility	responsibility	NOUN
cblr-3031	128	29	normally	normally	ADV
cblr-3031	128	30	given	give	VERB
cblr-3031	128	31	to	to	ADP
cblr-3031	128	32	directors	director	NOUN
cblr-3031	128	33	and	and	CCONJ
cblr-3031	128	34	officers	officer	NOUN
cblr-3031	128	35	at	at	ADP
cblr-3031	128	36	public	public	ADJ
cblr-3031	128	37	companies	company	NOUN
cblr-3031	128	38	.	.	PUNCT
cblr-3031	129	1	3	3	NUM
cblr-3031	129	2	see	see	VERB
cblr-3031	129	3	i	i	PRON
cblr-3031	129	4	d.	d.	PROPN
cblr-3031	129	5	36	36	NUM
cblr-3031	129	6	see	see	VERB
cblr-3031	129	7	mcknight	mcknight	PROPN
cblr-3031	129	8	,	,	PUNCT
cblr-3031	129	9	supra	supra	PROPN
cblr-3031	129	10	note	note	NOUN
cblr-3031	129	11	31	31	NUM
cblr-3031	129	12	(	(	PUNCT
cblr-3031	129	13	quoting	quote	VERB
cblr-3031	129	14	christopher	christopher	PROPN
cblr-3031	129	15	petersen	petersen	PROPN
cblr-3031	129	16	of	of	ADP
cblr-3031	129	17	the	the	DET
cblr-3031	129	18	strategic	strategic	ADJ
cblr-3031	129	19	research	research	NOUN
cblr-3031	129	20	institute	institute	NOUN
cblr-3031	129	21	:	:	PUNCT
cblr-3031	129	22	"	"	PUNCT
cblr-3031	129	23	ceos	ceo	NOUN
cblr-3031	129	24	are	be	AUX
cblr-3031	129	25	saying	say	VERB
cblr-3031	129	26	,	,	PUNCT
cblr-3031	129	27	'	'	PUNCT
cblr-3031	129	28	wait	wait	VERB
cblr-3031	129	29	a	a	DET
cblr-3031	129	30	second	second	NOUN
cblr-3031	129	31	.	.	PUNCT
cblr-3031	130	1	i	i	PRON
cblr-3031	130	2	do	do	AUX
cblr-3031	130	3	n't	not	PART
cblr-3031	130	4	want	want	VERB
cblr-3031	130	5	to	to	PART
cblr-3031	130	6	go	go	VERB
cblr-3031	130	7	to	to	ADP
cblr-3031	130	8	jail	jail	NOUN
cblr-3031	130	9	if	if	SCONJ
cblr-3031	130	10	something	something	PRON
cblr-3031	130	11	goes	go	VERB
cblr-3031	130	12	wrong	wrong	ADJ
cblr-3031	130	13	"	"	PUNCT
cblr-3031	130	14	'	'	PUNCT
cblr-3031	130	15	)	)	PUNCT
cblr-3031	130	16	.	.	PUNCT
cblr-3031	131	1	"	"	PUNCT
cblr-3031	131	2	7	7	NUM
cblr-3031	131	3	stockton	stockton	NOUN
cblr-3031	131	4	,	,	PUNCT
cblr-3031	131	5	supra	supra	PROPN
cblr-3031	131	6	note	note	PROPN
cblr-3031	131	7	25	25	NUM
cblr-3031	131	8	.	.	PUNCT
cblr-3031	132	1	[	[	X
cblr-3031	132	2	vol	vol	NOUN
cblr-3031	132	3	.	.	PUNCT
cblr-3031	132	4	2004	2004	NUM
cblr-3031	132	5	no	no	INTJ
cblr-3031	132	6	.	.	PUNCT
cblr-3031	133	1	2:505	2:505	NUM
cblr-3031	133	2	]	]	X
cblr-3031	133	3	survey	survey	NOUN
cblr-3031	133	4	:	:	PUNCT
cblr-3031	133	5	a	a	DET
cblr-3031	133	6	brief	brief	ADJ
cblr-3031	133	7	roadmap	roadmap	NOUN
cblr-3031	133	8	to	to	ADP
cblr-3031	133	9	going	go	VERB
cblr-3031	133	10	private	private	ADJ
cblr-3031	133	11	private	private	ADJ
cblr-3031	133	12	is	be	AUX
cblr-3031	133	13	obviously	obviously	ADV
cblr-3031	133	14	not	not	PART
cblr-3031	133	15	the	the	DET
cblr-3031	133	16	solution	solution	NOUN
cblr-3031	133	17	to	to	ADP
cblr-3031	133	18	the	the	DET
cblr-3031	133	19	company	company	NOUN
cblr-3031	133	20	's	's	PART
cblr-3031	133	21	problems	problem	NOUN
cblr-3031	133	22	,	,	PUNCT
cblr-3031	133	23	and	and	CCONJ
cblr-3031	133	24	,	,	PUNCT
cblr-3031	133	25	in	in	ADP
cblr-3031	133	26	any	any	DET
cblr-3031	133	27	event	event	NOUN
cblr-3031	133	28	,	,	PUNCT
cblr-3031	133	29	may	may	AUX
cblr-3031	133	30	be	be	AUX
cblr-3031	133	31	impossible	impossible	ADJ
cblr-3031	133	32	to	to	PART
cblr-3031	133	33	accomplish	accomplish	VERB
cblr-3031	133	34	because	because	SCONJ
cblr-3031	133	35	the	the	DET
cblr-3031	133	36	poorly	poorly	ADV
cblr-3031	133	37	performing	perform	VERB
cblr-3031	133	38	firm	firm	NOUN
cblr-3031	133	39	would	would	AUX
cblr-3031	133	40	be	be	AUX
cblr-3031	133	41	unable	unable	ADJ
cblr-3031	133	42	to	to	PART
cblr-3031	133	43	procure	procure	VERB
cblr-3031	133	44	the	the	DET
cblr-3031	133	45	necessary	necessary	ADJ
cblr-3031	133	46	financing	financing	NOUN
cblr-3031	133	47	to	to	PART
cblr-3031	133	48	complete	complete	VERB
cblr-3031	133	49	the	the	DET
cblr-3031	133	50	transaction	transaction	NOUN
cblr-3031	133	51	.	.	PUNCT
cblr-3031	134	1	another	another	DET
cblr-3031	134	2	barrier	barrier	NOUN
cblr-3031	134	3	to	to	ADP
cblr-3031	134	4	going	go	VERB
cblr-3031	134	5	private	private	ADJ
cblr-3031	134	6	is	be	AUX
cblr-3031	134	7	the	the	DET
cblr-3031	134	8	high	high	ADJ
cblr-3031	134	9	cost	cost	NOUN
cblr-3031	134	10	of	of	ADP
cblr-3031	134	11	the	the	DET
cblr-3031	134	12	transaction	transaction	NOUN
cblr-3031	134	13	.	.	PUNCT
cblr-3031	135	1	financing	financing	NOUN
cblr-3031	135	2	can	can	AUX
cblr-3031	135	3	be	be	AUX
cblr-3031	135	4	expensive	expensive	ADJ
cblr-3031	135	5	and	and	CCONJ
cblr-3031	135	6	hard	hard	ADJ
cblr-3031	135	7	to	to	PART
cblr-3031	135	8	arrange	arrange	VERB
cblr-3031	135	9	,	,	PUNCT
cblr-3031	135	10	and	and	CCONJ
cblr-3031	135	11	bank	bank	NOUN
cblr-3031	135	12	covenants	covenant	NOUN
cblr-3031	135	13	can	can	AUX
cblr-3031	135	14	be	be	AUX
cblr-3031	135	15	almost	almost	ADV
cblr-3031	135	16	as	as	ADP
cblr-3031	135	17	restricting	restrict	VERB
cblr-3031	135	18	to	to	ADP
cblr-3031	135	19	management	management	NOUN
cblr-3031	135	20	as	as	ADP
cblr-3031	135	21	the	the	DET
cblr-3031	135	22	scrutiny	scrutiny	NOUN
cblr-3031	135	23	from	from	ADP
cblr-3031	135	24	the	the	DET
cblr-3031	135	25	public	public	ADJ
cblr-3031	135	26	market	market	NOUN
cblr-3031	135	27	.	.	PUNCT
cblr-3031	135	28	"	"	PUNCT
cblr-3031	136	1	additionally	additionally	ADV
cblr-3031	136	2	,	,	PUNCT
cblr-3031	136	3	because	because	SCONJ
cblr-3031	136	4	many	many	ADJ
cblr-3031	136	5	going	go	VERB
cblr-3031	136	6	private	private	ADJ
cblr-3031	136	7	transactions	transaction	NOUN
cblr-3031	136	8	are	be	AUX
cblr-3031	136	9	subject	subject	ADJ
cblr-3031	136	10	to	to	ADP
cblr-3031	136	11	the	the	DET
cblr-3031	136	12	entire	entire	ADJ
cblr-3031	136	13	fairness	fairness	NOUN
cblr-3031	136	14	standard	standard	NOUN
cblr-3031	136	15	of	of	ADP
cblr-3031	136	16	review	review	NOUN
cblr-3031	136	17	,	,	PUNCT
cblr-3031	136	18	they	they	PRON
cblr-3031	136	19	tend	tend	VERB
cblr-3031	136	20	to	to	PART
cblr-3031	136	21	attract	attract	VERB
cblr-3031	136	22	stockholder	stockholder	NOUN
cblr-3031	136	23	litigation	litigation	NOUN
cblr-3031	136	24	and	and	CCONJ
cblr-3031	136	25	require	require	VERB
cblr-3031	136	26	costly	costly	ADJ
cblr-3031	136	27	safeguards	safeguard	NOUN
cblr-3031	136	28	,	,	PUNCT
cblr-3031	136	29	such	such	ADJ
cblr-3031	136	30	as	as	ADP
cblr-3031	136	31	the	the	DET
cblr-3031	136	32	appointment	appointment	NOUN
cblr-3031	136	33	of	of	ADP
cblr-3031	136	34	a	a	DET
cblr-3031	136	35	committee	committee	NOUN
cblr-3031	136	36	of	of	ADP
cblr-3031	136	37	independent	independent	ADJ
cblr-3031	136	38	directors	director	NOUN
cblr-3031	136	39	to	to	PART
cblr-3031	136	40	negotiate	negotiate	VERB
cblr-3031	136	41	the	the	DET
cblr-3031	136	42	transaction	transaction	NOUN
cblr-3031	136	43	,	,	PUNCT
cblr-3031	136	44	so	so	SCONJ
cblr-3031	136	45	as	as	SCONJ
cblr-3031	136	46	to	to	PART
cblr-3031	136	47	avoid	avoid	VERB
cblr-3031	136	48	the	the	DET
cblr-3031	136	49	harshness	harshness	NOUN
cblr-3031	136	50	of	of	ADP
cblr-3031	136	51	the	the	DET
cblr-3031	136	52	fairness	fairness	NOUN
cblr-3031	136	53	inquiry.3	inquiry.3	PROPN
cblr-3031	136	54	9	9	NUM
cblr-3031	136	55	the	the	DET
cblr-3031	136	56	addition	addition	NOUN
cblr-3031	136	57	of	of	ADP
cblr-3031	136	58	the	the	DET
cblr-3031	136	59	committee	committee	NOUN
cblr-3031	136	60	brings	bring	VERB
cblr-3031	136	61	with	with	ADP
cblr-3031	136	62	it	it	PRON
cblr-3031	136	63	the	the	DET
cblr-3031	136	64	cost	cost	NOUN
cblr-3031	136	65	of	of	ADP
cblr-3031	136	66	independent	independent	ADJ
cblr-3031	136	67	legal	legal	ADJ
cblr-3031	136	68	and	and	CCONJ
cblr-3031	136	69	financial	financial	ADJ
cblr-3031	136	70	advisors	advisor	NOUN
cblr-3031	136	71	to	to	PART
cblr-3031	136	72	guide	guide	VERB
cblr-3031	136	73	the	the	DET
cblr-3031	136	74	committee	committee	NOUN
cblr-3031	136	75	through	through	ADP
cblr-3031	136	76	negotiations	negotiation	NOUN
cblr-3031	136	77	and	and	CCONJ
cblr-3031	136	78	offer	offer	VERB
cblr-3031	136	79	opinions	opinion	NOUN
cblr-3031	136	80	of	of	ADP
cblr-3031	136	81	fairness.40	fairness.40	PROPN
cblr-3031	136	82	further	far	ADV
cblr-3031	136	83	,	,	PUNCT
cblr-3031	136	84	compliance	compliance	NOUN
cblr-3031	136	85	with	with	ADP
cblr-3031	136	86	sec	sec	PROPN
cblr-3031	136	87	going	go	VERB
cblr-3031	136	88	private	private	ADJ
cblr-3031	136	89	rules	rule	NOUN
cblr-3031	136	90	is	be	AUX
cblr-3031	136	91	both	both	CCONJ
cblr-3031	136	92	expensive	expensive	ADJ
cblr-3031	136	93	and	and	CCONJ
cblr-3031	136	94	time	time	NOUN
cblr-3031	136	95	consuming	consume	VERB
cblr-3031	136	96	.	.	PUNCT
cblr-3031	137	1	in	in	ADP
cblr-3031	137	2	total	total	NOUN
cblr-3031	137	3	,	,	PUNCT
cblr-3031	137	4	the	the	DET
cblr-3031	137	5	costs	cost	NOUN
cblr-3031	137	6	of	of	ADP
cblr-3031	137	7	investment	investment	NOUN
cblr-3031	137	8	banking	banking	NOUN
cblr-3031	137	9	,	,	PUNCT
cblr-3031	137	10	legal	legal	ADJ
cblr-3031	137	11	,	,	PUNCT
cblr-3031	137	12	and	and	CCONJ
cblr-3031	137	13	accounting	accounting	NOUN
cblr-3031	137	14	fees	fee	NOUN
cblr-3031	137	15	in	in	ADP
cblr-3031	137	16	going	go	VERB
cblr-3031	137	17	private	private	ADJ
cblr-3031	137	18	deals	deal	NOUN
cblr-3031	137	19	typically	typically	ADV
cblr-3031	137	20	reach	reach	VERB
cblr-3031	137	21	above	above	ADP
cblr-3031	137	22	seven	seven	NUM
cblr-3031	137	23	figures	figure	NOUN
cblr-3031	137	24	,	,	PUNCT
cblr-3031	137	25	41	41	NUM
cblr-3031	137	26	and	and	CCONJ
cblr-3031	137	27	the	the	DET
cblr-3031	137	28	transaction	transaction	NOUN
cblr-3031	137	29	may	may	AUX
cblr-3031	137	30	take	take	VERB
cblr-3031	137	31	up	up	ADP
cblr-3031	137	32	to	to	ADP
cblr-3031	137	33	a	a	DET
cblr-3031	137	34	year	year	NOUN
cblr-3031	137	35	to	to	PART
cblr-3031	137	36	complete.42	complete.42	NOUN
cblr-3031	137	37	a	a	DET
cblr-3031	137	38	further	further	ADJ
cblr-3031	137	39	deterrent	deterrent	NOUN
cblr-3031	137	40	to	to	ADP
cblr-3031	137	41	going	go	VERB
cblr-3031	137	42	private	private	ADJ
cblr-3031	137	43	is	be	AUX
cblr-3031	137	44	the	the	DET
cblr-3031	137	45	possibility	possibility	NOUN
cblr-3031	137	46	of	of	ADP
cblr-3031	137	47	a	a	DET
cblr-3031	137	48	third	third	ADJ
cblr-3031	137	49	party	party	NOUN
cblr-3031	137	50	takeover	takeover	NOUN
cblr-3031	137	51	.	.	PUNCT
cblr-3031	138	1	by	by	ADP
cblr-3031	138	2	announcing	announce	VERB
cblr-3031	138	3	a	a	DET
cblr-3031	138	4	going	go	VERB
cblr-3031	138	5	private	private	ADJ
cblr-3031	138	6	transaction	transaction	NOUN
cblr-3031	138	7	,	,	PUNCT
cblr-3031	138	8	the	the	DET
cblr-3031	138	9	company	company	NOUN
cblr-3031	138	10	may	may	AUX
cblr-3031	138	11	be	be	AUX
cblr-3031	138	12	put	put	VERB
cblr-3031	138	13	"	"	PUNCT
cblr-3031	138	14	'	'	PUNCT
cblr-3031	138	15	into	into	ADP
cblr-3031	138	16	play	play	NOUN
cblr-3031	138	17	'	'	PART
cblr-3031	138	18	attracting	attract	VERB
cblr-3031	138	19	unsolicited	unsolicited	ADJ
cblr-3031	138	20	third	third	ADJ
cblr-3031	138	21	party	party	NOUN
cblr-3031	138	22	bids	bid	NOUN
cblr-3031	138	23	.	.	PUNCT
cblr-3031	139	1	in	in	ADP
cblr-3031	139	2	such	such	ADJ
cblr-3031	139	3	situations	situation	NOUN
cblr-3031	139	4	,	,	PUNCT
cblr-3031	139	5	the	the	DET
cblr-3031	139	6	board	board	NOUN
cblr-3031	139	7	has	have	VERB
cblr-3031	139	8	no	no	DET
cblr-3031	139	9	choice	choice	NOUN
cblr-3031	139	10	but	but	SCONJ
cblr-3031	139	11	to	to	PART
cblr-3031	139	12	maximize	maximize	VERB
cblr-3031	139	13	stockholder	stockholder	NOUN
cblr-3031	139	14	value	value	NOUN
cblr-3031	139	15	and	and	CCONJ
cblr-3031	139	16	explore	explore	VERB
cblr-3031	139	17	all	all	DET
cblr-3031	139	18	opportunities	opportunity	NOUN
cblr-3031	139	19	.	.	PUNCT
cblr-3031	140	1	"43	"43	PUNCT
cblr-3031	140	2	thus	thus	ADV
cblr-3031	140	3	,	,	PUNCT
cblr-3031	140	4	the	the	DET
cblr-3031	140	5	costs	cost	NOUN
cblr-3031	140	6	and	and	CCONJ
cblr-3031	140	7	risks	risk	NOUN
cblr-3031	140	8	involved	involve	VERB
cblr-3031	140	9	in	in	ADP
cblr-3031	140	10	going	go	VERB
cblr-3031	140	11	private	private	ADJ
cblr-3031	140	12	transactions	transaction	NOUN
cblr-3031	140	13	present	present	VERB
cblr-3031	140	14	major	major	ADJ
cblr-3031	140	15	hurdles	hurdle	NOUN
cblr-3031	140	16	that	that	PRON
cblr-3031	140	17	may	may	AUX
cblr-3031	140	18	31	31	NUM
cblr-3031	140	19	see	see	VERB
cblr-3031	140	20	michael	michael	PROPN
cblr-3031	140	21	t.	t.	PROPN
cblr-3031	140	22	burr	burr	PROPN
cblr-3031	140	23	,	,	PUNCT
cblr-3031	140	24	going	go	VERB
cblr-3031	140	25	-	-	PUNCT
cblr-3031	140	26	private	private	ADJ
cblr-3031	140	27	trend	trend	NOUN
cblr-3031	140	28	falls	fall	VERB
cblr-3031	140	29	short	short	ADV
cblr-3031	140	30	of	of	ADP
cblr-3031	140	31	expectations	expectation	NOUN
cblr-3031	140	32	,	,	PUNCT
cblr-3031	140	33	corp	corp	PROPN
cblr-3031	140	34	.	.	PROPN
cblr-3031	140	35	legal	legal	PROPN
cblr-3031	140	36	times	time	NOUN
cblr-3031	140	37	,	,	PUNCT
cblr-3031	140	38	aug	aug	PROPN
cblr-3031	140	39	.	.	PROPN
cblr-3031	140	40	3	3	NUM
cblr-3031	140	41	,	,	PUNCT
cblr-3031	140	42	2003	2003	NUM
cblr-3031	140	43	,	,	PUNCT
cblr-3031	140	44	at	at	ADP
cblr-3031	140	45	16	16	NUM
cblr-3031	140	46	.	.	PUNCT
cblr-3031	141	1	'	'	PUNCT
cblr-3031	141	2	9	9	NUM
cblr-3031	141	3	see	see	VERB
cblr-3031	141	4	white	white	PROPN
cblr-3031	141	5	&	&	CCONJ
cblr-3031	141	6	johansen	johansen	PROPN
cblr-3031	141	7	,	,	PUNCT
cblr-3031	141	8	supra	supra	PROPN
cblr-3031	141	9	note	note	NOUN
cblr-3031	141	10	12	12	NUM
cblr-3031	141	11	.	.	PUNCT
cblr-3031	142	1	40	40	NUM
cblr-3031	142	2	see	see	VERB
cblr-3031	142	3	stockton	stockton	PROPN
cblr-3031	142	4	,	,	PUNCT
cblr-3031	142	5	supra	supra	PROPN
cblr-3031	142	6	note	note	PROPN
cblr-3031	142	7	25	25	NUM
cblr-3031	142	8	.	.	PUNCT
cblr-3031	143	1	41	41	NUM
cblr-3031	143	2	see	see	VERB
cblr-3031	143	3	i	i	PRON
cblr-3031	143	4	d.	d.	PROPN
cblr-3031	143	5	42	42	NUM
cblr-3031	143	6	see	see	VERB
cblr-3031	143	7	lisa	lisa	PROPN
cblr-3031	143	8	fickenscher	fickenscher	NOUN
cblr-3031	143	9	,	,	PUNCT
cblr-3031	143	10	tech	tech	NOUN
cblr-3031	143	11	firms	firm	NOUN
cblr-3031	143	12	abandon	abandon	VERB
cblr-3031	143	13	wall	wall	PROPN
cblr-3031	143	14	st	st	PROPN
cblr-3031	143	15	.	.	PROPN
cblr-3031	143	16	:	:	PUNCT
cblr-3031	144	1	high	high	ADJ
cblr-3031	144	2	costs	cost	NOUN
cblr-3031	144	3	,	,	PUNCT
cblr-3031	144	4	hassles	hassle	NOUN
cblr-3031	144	5	lead	lead	VERB
cblr-3031	144	6	public	public	ADJ
cblr-3031	144	7	companies	company	NOUN
cblr-3031	144	8	to	to	PART
cblr-3031	144	9	go	go	VERB
cblr-3031	144	10	private	private	ADJ
cblr-3031	144	11	,	,	PUNCT
cblr-3031	144	12	crain	crain	NOUN
cblr-3031	144	13	's	's	PART
cblr-3031	144	14	n.y	n.y	PROPN
cblr-3031	144	15	.	.	PROPN
cblr-3031	144	16	bus	bus	PROPN
cblr-3031	144	17	.	.	PUNCT
cblr-3031	144	18	,	,	PUNCT
cblr-3031	144	19	feb	feb	PROPN
cblr-3031	144	20	.	.	PROPN
cblr-3031	144	21	10	10	NUM
cblr-3031	144	22	,	,	PUNCT
cblr-3031	144	23	2003	2003	NUM
cblr-3031	144	24	,	,	PUNCT
cblr-3031	144	25	at	at	ADP
cblr-3031	144	26	1	1	NUM
cblr-3031	144	27	.	.	X
cblr-3031	144	28	43	43	NUM
cblr-3031	144	29	white	white	PROPN
cblr-3031	144	30	&	&	CCONJ
cblr-3031	144	31	johansen	johansen	PROPN
cblr-3031	144	32	,	,	PUNCT
cblr-3031	144	33	supra	supra	PROPN
cblr-3031	144	34	note	note	NOUN
cblr-3031	144	35	12	12	NUM
cblr-3031	144	36	.	.	PUNCT
cblr-3031	145	1	be	be	AUX
cblr-3031	145	2	preventative	preventative	ADJ
cblr-3031	145	3	for	for	ADP
cblr-3031	145	4	some	some	DET
cblr-3031	145	5	companies	company	NOUN
cblr-3031	145	6	considering	consider	VERB
cblr-3031	145	7	making	make	VERB
cblr-3031	145	8	the	the	DET
cblr-3031	145	9	move	move	NOUN
cblr-3031	145	10	.	.	PUNCT
cblr-3031	146	1	e.	e.	PROPN
cblr-3031	147	1	the	the	DET
cblr-3031	147	2	going	go	VERB
cblr-3031	147	3	private	private	ADJ
cblr-3031	147	4	candidate	candidate	NOUN
cblr-3031	147	5	with	with	ADP
cblr-3031	147	6	the	the	DET
cblr-3031	147	7	above	above	ADJ
cblr-3031	147	8	benefits	benefit	NOUN
cblr-3031	147	9	and	and	CCONJ
cblr-3031	147	10	hurdles	hurdle	NOUN
cblr-3031	147	11	of	of	ADP
cblr-3031	147	12	going	go	VERB
cblr-3031	147	13	private	private	ADJ
cblr-3031	147	14	in	in	ADP
cblr-3031	147	15	mind	mind	NOUN
cblr-3031	147	16	,	,	PUNCT
cblr-3031	147	17	one	one	PRON
cblr-3031	147	18	might	might	AUX
cblr-3031	147	19	begin	begin	VERB
cblr-3031	147	20	to	to	PART
cblr-3031	147	21	form	form	VERB
cblr-3031	147	22	a	a	DET
cblr-3031	147	23	picture	picture	NOUN
cblr-3031	147	24	of	of	ADP
cblr-3031	147	25	a	a	DET
cblr-3031	147	26	likely	likely	ADV
cblr-3031	147	27	going	go	VERB
cblr-3031	147	28	private	private	ADJ
cblr-3031	147	29	candidate	candidate	NOUN
cblr-3031	147	30	.	.	PUNCT
cblr-3031	148	1	the	the	DET
cblr-3031	148	2	firm	firm	NOUN
cblr-3031	148	3	may	may	AUX
cblr-3031	148	4	be	be	AUX
cblr-3031	148	5	smaller	small	ADJ
cblr-3031	148	6	in	in	ADP
cblr-3031	148	7	size	size	NOUN
cblr-3031	148	8	with	with	ADP
cblr-3031	148	9	compliance	compliance	NOUN
cblr-3031	148	10	,	,	PUNCT
cblr-3031	148	11	public	public	ADJ
cblr-3031	148	12	disclosure	disclosure	NOUN
cblr-3031	148	13	,	,	PUNCT
cblr-3031	148	14	and	and	CCONJ
cblr-3031	148	15	d&o	d&o	NOUN
cblr-3031	148	16	insurance	insurance	NOUN
cblr-3031	148	17	costs	cost	NOUN
cblr-3031	148	18	disproportionate	disproportionate	ADJ
cblr-3031	148	19	to	to	ADP
cblr-3031	148	20	earnings	earning	NOUN
cblr-3031	148	21	.	.	PUNCT
cblr-3031	149	1	it	it	PRON
cblr-3031	149	2	may	may	AUX
cblr-3031	149	3	also	also	ADV
cblr-3031	149	4	have	have	VERB
cblr-3031	149	5	a	a	DET
cblr-3031	149	6	lot	lot	NOUN
cblr-3031	149	7	of	of	ADP
cblr-3031	149	8	free	free	ADJ
cblr-3031	149	9	cash	cash	NOUN
cblr-3031	149	10	flow	flow	NOUN
cblr-3031	149	11	and	and	CCONJ
cblr-3031	149	12	a	a	DET
cblr-3031	149	13	low	low	ADJ
cblr-3031	149	14	debt	debt	NOUN
cblr-3031	149	15	to	to	ADP
cblr-3031	149	16	equity	equity	NOUN
cblr-3031	149	17	ratio	ratio	NOUN
cblr-3031	149	18	.	.	PUNCT
cblr-3031	150	1	it	it	PRON
cblr-3031	150	2	is	be	AUX
cblr-3031	150	3	likely	likely	ADV
cblr-3031	150	4	being	be	AUX
cblr-3031	150	5	penalized	penalize	VERB
cblr-3031	150	6	by	by	ADP
cblr-3031	150	7	the	the	DET
cblr-3031	150	8	market	market	NOUN
cblr-3031	150	9	with	with	ADP
cblr-3031	150	10	limited	limited	ADJ
cblr-3031	150	11	access	access	NOUN
cblr-3031	150	12	to	to	ADP
cblr-3031	150	13	capital	capital	NOUN
cblr-3031	150	14	or	or	CCONJ
cblr-3031	150	15	a	a	DET
cblr-3031	150	16	deflated	deflated	ADJ
cblr-3031	150	17	or	or	CCONJ
cblr-3031	150	18	volatile	volatile	ADJ
cblr-3031	150	19	stock	stock	NOUN
cblr-3031	150	20	price.44	price.44	NOUN
cblr-3031	150	21	in	in	ADP
cblr-3031	150	22	addition	addition	NOUN
cblr-3031	150	23	,	,	PUNCT
cblr-3031	150	24	for	for	ADP
cblr-3031	150	25	ease	ease	NOUN
cblr-3031	150	26	of	of	ADP
cblr-3031	150	27	procuring	procure	VERB
cblr-3031	150	28	financing	financing	NOUN
cblr-3031	150	29	and	and	CCONJ
cblr-3031	150	30	structuring	structure	VERB
cblr-3031	150	31	the	the	DET
cblr-3031	150	32	transaction	transaction	NOUN
cblr-3031	150	33	,	,	PUNCT
cblr-3031	150	34	the	the	DET
cblr-3031	150	35	firm	firm	NOUN
cblr-3031	150	36	will	will	AUX
cblr-3031	150	37	probably	probably	ADV
cblr-3031	150	38	have	have	VERB
cblr-3031	150	39	stable	stable	ADJ
cblr-3031	150	40	cash	cash	NOUN
cblr-3031	150	41	flows	flow	NOUN
cblr-3031	150	42	and	and	CCONJ
cblr-3031	150	43	concentrated	concentrate	VERB
cblr-3031	150	44	ownership.45	ownership.45	PROPN
cblr-3031	150	45	f.	f.	PROPN
cblr-3031	150	46	key	key	PROPN
cblr-3031	150	47	players	player	NOUN
cblr-3031	150	48	in	in	ADP
cblr-3031	150	49	the	the	DET
cblr-3031	150	50	going	go	VERB
cblr-3031	150	51	private	private	ADJ
cblr-3031	150	52	transaction	transaction	NOUN
cblr-3031	150	53	the	the	DET
cblr-3031	150	54	key	key	ADJ
cblr-3031	150	55	players	player	NOUN
cblr-3031	150	56	in	in	ADP
cblr-3031	150	57	a	a	DET
cblr-3031	150	58	going	go	VERB
cblr-3031	150	59	private	private	ADJ
cblr-3031	150	60	transaction	transaction	NOUN
cblr-3031	150	61	include	include	VERB
cblr-3031	150	62	management	management	NOUN
cblr-3031	150	63	,	,	PUNCT
cblr-3031	150	64	the	the	DET
cblr-3031	150	65	controlling	control	VERB
cblr-3031	150	66	shareholder	shareholder	NOUN
cblr-3031	150	67	,	,	PUNCT
cblr-3031	150	68	the	the	DET
cblr-3031	150	69	special	special	ADJ
cblr-3031	150	70	committee	committee	NOUN
cblr-3031	150	71	,	,	PUNCT
cblr-3031	150	72	financial	financial	ADJ
cblr-3031	150	73	advisors	advisor	NOUN
cblr-3031	150	74	,	,	PUNCT
cblr-3031	150	75	lawyers	lawyer	NOUN
cblr-3031	150	76	,	,	PUNCT
cblr-3031	150	77	and	and	CCONJ
cblr-3031	150	78	capital	capital	NOUN
cblr-3031	150	79	providers	provider	NOUN
cblr-3031	150	80	.	.	PUNCT
cblr-3031	151	1	management	management	NOUN
cblr-3031	151	2	,	,	PUNCT
cblr-3031	151	3	if	if	SCONJ
cblr-3031	151	4	not	not	PART
cblr-3031	151	5	initially	initially	ADV
cblr-3031	151	6	part	part	NOUN
cblr-3031	151	7	of	of	ADP
cblr-3031	151	8	the	the	DET
cblr-3031	151	9	acquiring	acquire	VERB
cblr-3031	151	10	group	group	NOUN
cblr-3031	151	11	,	,	PUNCT
cblr-3031	151	12	is	be	AUX
cblr-3031	151	13	almost	almost	ADV
cblr-3031	151	14	always	always	ADV
cblr-3031	151	15	invited	invite	VERB
cblr-3031	151	16	to	to	PART
cblr-3031	151	17	participate	participate	VERB
cblr-3031	151	18	because	because	SCONJ
cblr-3031	151	19	capital	capital	NOUN
cblr-3031	151	20	providers	provider	NOUN
cblr-3031	151	21	desire	desire	VERB
cblr-3031	151	22	continuity	continuity	NOUN
cblr-3031	151	23	of	of	ADP
cblr-3031	151	24	management	management	NOUN
cblr-3031	151	25	so	so	SCONJ
cblr-3031	151	26	as	as	SCONJ
cblr-3031	151	27	to	to	PART
cblr-3031	151	28	assure	assure	VERB
cblr-3031	151	29	the	the	DET
cblr-3031	151	30	stable	stable	ADJ
cblr-3031	151	31	cash	cash	NOUN
cblr-3031	151	32	flows	flow	NOUN
cblr-3031	151	33	needed	need	VERB
cblr-3031	151	34	to	to	PART
cblr-3031	151	35	discharge	discharge	VERB
cblr-3031	151	36	acquisition	acquisition	NOUN
cblr-3031	151	37	debt.46	debt.46	NOUN
cblr-3031	151	38	management	management	NOUN
cblr-3031	151	39	also	also	ADV
cblr-3031	151	40	has	have	VERB
cblr-3031	151	41	valuable	valuable	ADJ
cblr-3031	151	42	knowledge	knowledge	NOUN
cblr-3031	151	43	of	of	ADP
cblr-3031	151	44	corporate	corporate	ADJ
cblr-3031	151	45	operations	operation	NOUN
cblr-3031	151	46	that	that	PRON
cblr-3031	151	47	due	due	ADJ
cblr-3031	151	48	diligence	diligence	NOUN
cblr-3031	151	49	may	may	AUX
cblr-3031	151	50	not	not	PART
cblr-3031	151	51	uncover	uncover	VERB
cblr-3031	151	52	,	,	PUNCT
cblr-3031	151	53	and	and	CCONJ
cblr-3031	151	54	,	,	PUNCT
cblr-3031	151	55	unless	unless	SCONJ
cblr-3031	151	56	the	the	DET
cblr-3031	151	57	acquisition	acquisition	NOUN
cblr-3031	151	58	group	group	NOUN
cblr-3031	151	59	plans	plan	VERB
cblr-3031	151	60	to	to	PART
cblr-3031	151	61	dismantle	dismantle	VERB
cblr-3031	151	62	the	the	DET
cblr-3031	151	63	company	company	NOUN
cblr-3031	151	64	immediately	immediately	ADV
cblr-3031	151	65	upon	upon	SCONJ
cblr-3031	151	66	purchase	purchase	NOUN
cblr-3031	151	67	,	,	PUNCT
cblr-3031	151	68	will	will	AUX
cblr-3031	151	69	probably	probably	ADV
cblr-3031	151	70	be	be	AUX
cblr-3031	151	71	invited	invite	VERB
cblr-3031	151	72	to	to	PART
cblr-3031	151	73	stay	stay	VERB
cblr-3031	151	74	see	see	VERB
cblr-3031	151	75	a	a	DET
cblr-3031	151	76	(	(	PUNCT
cblr-3031	151	77	going	go	VERB
cblr-3031	151	78	)	)	PUNCT
cblr-3031	151	79	private	private	ADJ
cblr-3031	151	80	matter	matter	NOUN
cblr-3031	151	81	,	,	PUNCT
cblr-3031	151	82	supra	supra	PROPN
cblr-3031	151	83	note	note	PROPN
cblr-3031	151	84	24	24	NUM
cblr-3031	151	85	(	(	PUNCT
cblr-3031	151	86	prime	prime	ADJ
cblr-3031	151	87	candidates	candidate	NOUN
cblr-3031	151	88	are	be	AUX
cblr-3031	151	89	being	be	AUX
cblr-3031	151	90	severely	severely	ADV
cblr-3031	151	91	penalized	penalize	VERB
cblr-3031	151	92	by	by	ADP
cblr-3031	151	93	the	the	DET
cblr-3031	151	94	market	market	NOUN
cblr-3031	151	95	,	,	PUNCT
cblr-3031	151	96	in	in	ADP
cblr-3031	151	97	terms	term	NOUN
cblr-3031	151	98	both	both	PRON
cblr-3031	151	99	of	of	ADP
cblr-3031	151	100	their	their	PRON
cblr-3031	151	101	high	high	ADJ
cblr-3031	151	102	public	public	ADJ
cblr-3031	151	103	equity	equity	NOUN
cblr-3031	151	104	costs	cost	NOUN
cblr-3031	151	105	and	and	CCONJ
cblr-3031	151	106	of	of	ADP
cblr-3031	151	107	their	their	PRON
cblr-3031	151	108	valuation	valuation	NOUN
cblr-3031	151	109	)	)	PUNCT
cblr-3031	151	110	.	.	PUNCT
cblr-3031	152	1	41	41	NUM
cblr-3031	152	2	see	see	VERB
cblr-3031	152	3	burr	burr	NOUN
cblr-3031	152	4	,	,	PUNCT
cblr-3031	152	5	supra	supra	PROPN
cblr-3031	152	6	note	note	PROPN
cblr-3031	152	7	38	38	NUM
cblr-3031	152	8	;	;	PUNCT
cblr-3031	152	9	stockton	stockton	PROPN
cblr-3031	152	10	,	,	PUNCT
cblr-3031	152	11	supra	supra	PROPN
cblr-3031	152	12	note	note	NOUN
cblr-3031	152	13	25	25	NUM
cblr-3031	152	14	(	(	PUNCT
cblr-3031	152	15	"	"	PUNCT
cblr-3031	152	16	realistic	realistic	ADJ
cblr-3031	152	17	goingprivate	goingprivate	NOUN
cblr-3031	152	18	candidates	candidate	NOUN
cblr-3031	152	19	must	must	AUX
cblr-3031	152	20	be	be	AUX
cblr-3031	152	21	fundamentally	fundamentally	ADV
cblr-3031	152	22	healthy	healthy	ADJ
cblr-3031	152	23	businesses	business	NOUN
cblr-3031	152	24	that	that	PRON
cblr-3031	152	25	can	can	AUX
cblr-3031	152	26	project	project	VERB
cblr-3031	152	27	consistent	consistent	ADJ
cblr-3031	152	28	cash	cash	NOUN
cblr-3031	152	29	flow	flow	NOUN
cblr-3031	152	30	,	,	PUNCT
cblr-3031	152	31	as	as	SCONJ
cblr-3031	152	32	the	the	DET
cblr-3031	152	33	commercial	commercial	ADJ
cblr-3031	152	34	banks	bank	NOUN
cblr-3031	152	35	,	,	PUNCT
cblr-3031	152	36	private	private	ADJ
cblr-3031	152	37	equity	equity	NOUN
cblr-3031	152	38	funds	fund	NOUN
cblr-3031	152	39	and	and	CCONJ
cblr-3031	152	40	other	other	ADJ
cblr-3031	152	41	institutional	institutional	ADJ
cblr-3031	152	42	investors	investor	NOUN
cblr-3031	152	43	that	that	PRON
cblr-3031	152	44	typically	typically	ADV
cblr-3031	152	45	finance	finance	VERB
cblr-3031	152	46	such	such	ADJ
cblr-3031	152	47	transactions	transaction	NOUN
cblr-3031	152	48	must	must	AUX
cblr-3031	152	49	be	be	AUX
cblr-3031	152	50	convinced	convince	VERB
cblr-3031	152	51	that	that	SCONJ
cblr-3031	152	52	they	they	PRON
cblr-3031	152	53	have	have	VERB
cblr-3031	152	54	a	a	DET
cblr-3031	152	55	reasonable	reasonable	ADJ
cblr-3031	152	56	chance	chance	NOUN
cblr-3031	152	57	for	for	ADP
cblr-3031	152	58	a	a	DET
cblr-3031	152	59	fair	fair	ADJ
cblr-3031	152	60	return	return	NOUN
cblr-3031	152	61	.	.	PUNCT
cblr-3031	152	62	"	"	PUNCT
cblr-3031	152	63	)	)	PUNCT
cblr-3031	152	64	.	.	PUNCT
cblr-3031	153	1	46	46	NUM
cblr-3031	153	2	see	see	VERB
cblr-3031	153	3	borden	borden	PROPN
cblr-3031	153	4	&	&	CCONJ
cblr-3031	153	5	yunis	yunis	PROPN
cblr-3031	153	6	,	,	PUNCT
cblr-3031	153	7	supra	supra	PROPN
cblr-3031	153	8	note	note	NOUN
cblr-3031	153	9	5	5	NUM
cblr-3031	153	10	,	,	PUNCT
cblr-3031	153	11	§	§	PROPN
cblr-3031	153	12	3.02	3.02	NUM
cblr-3031	153	13	.	.	PUNCT
cblr-3031	154	1	columbia	columbia	PROPN
cblr-3031	154	2	business	business	PROPN
cblr-3031	154	3	la	la	PROPN
cblr-3031	154	4	w	w	PROPN
cblr-3031	154	5	review	review	NOUN
cblr-3031	154	6	[	[	X
cblr-3031	154	7	vol	vol	NOUN
cblr-3031	154	8	.	.	PUNCT
cblr-3031	154	9	2004	2004	NUM
cblr-3031	155	1	no	no	INTJ
cblr-3031	155	2	.	.	PUNCT
cblr-3031	156	1	2:505	2:505	NUM
cblr-3031	156	2	]	]	X
cblr-3031	156	3	survey	survey	NOUN
cblr-3031	156	4	:	:	PUNCT
cblr-3031	156	5	a	a	DET
cblr-3031	156	6	brief	brief	ADJ
cblr-3031	156	7	roadmap	roadmap	NOUN
cblr-3031	156	8	to	to	ADP
cblr-3031	156	9	going	go	VERB
cblr-3031	156	10	private	private	ADJ
cblr-3031	156	11	517	517	NUM
cblr-3031	156	12	after	after	ADP
cblr-3031	156	13	the	the	DET
cblr-3031	156	14	transaction	transaction	NOUN
cblr-3031	156	15	in	in	ADP
cblr-3031	156	16	order	order	NOUN
cblr-3031	156	17	to	to	PART
cblr-3031	156	18	maintain	maintain	VERB
cblr-3031	156	19	consistent	consistent	ADJ
cblr-3031	156	20	operations	operation	NOUN
cblr-3031	156	21	.	.	PUNCT
cblr-3031	157	1	the	the	DET
cblr-3031	157	2	controlling	control	VERB
cblr-3031	157	3	shareholder	shareholder	NOUN
cblr-3031	157	4	will	will	AUX
cblr-3031	157	5	many	many	ADJ
cblr-3031	157	6	times	time	NOUN
cblr-3031	157	7	represent	represent	VERB
cblr-3031	157	8	or	or	CCONJ
cblr-3031	157	9	be	be	AUX
cblr-3031	157	10	included	include	VERB
cblr-3031	157	11	in	in	ADP
cblr-3031	157	12	the	the	DET
cblr-3031	157	13	acquisition	acquisition	NOUN
cblr-3031	157	14	group	group	NOUN
cblr-3031	157	15	.	.	PUNCT
cblr-3031	158	1	in	in	ADP
cblr-3031	158	2	the	the	DET
cblr-3031	158	3	event	event	NOUN
cblr-3031	158	4	there	there	PRON
cblr-3031	158	5	is	be	VERB
cblr-3031	158	6	a	a	DET
cblr-3031	158	7	controlling	control	VERB
cblr-3031	158	8	shareholder	shareholder	NOUN
cblr-3031	158	9	that	that	PRON
cblr-3031	158	10	is	be	AUX
cblr-3031	158	11	not	not	PART
cblr-3031	158	12	part	part	NOUN
cblr-3031	158	13	of	of	ADP
cblr-3031	158	14	the	the	DET
cblr-3031	158	15	group	group	NOUN
cblr-3031	158	16	,	,	PUNCT
cblr-3031	158	17	however	however	ADV
cblr-3031	158	18	,	,	PUNCT
cblr-3031	158	19	it	it	PRON
cblr-3031	158	20	is	be	AUX
cblr-3031	158	21	crucial	crucial	ADJ
cblr-3031	158	22	that	that	SCONJ
cblr-3031	158	23	the	the	DET
cblr-3031	158	24	acquirer	acquirer	NOUN
cblr-3031	158	25	get	get	VERB
cblr-3031	158	26	a	a	DET
cblr-3031	158	27	pledge	pledge	NOUN
cblr-3031	158	28	of	of	ADP
cblr-3031	158	29	support	support	NOUN
cblr-3031	158	30	from	from	ADP
cblr-3031	158	31	the	the	DET
cblr-3031	158	32	controlling	control	VERB
cblr-3031	158	33	shareholder	shareholder	NOUN
cblr-3031	158	34	before	before	ADP
cblr-3031	158	35	launching	launch	VERB
cblr-3031	158	36	the	the	DET
cblr-3031	158	37	acquisition.47	acquisition.47	NOUN
cblr-3031	158	38	indeed	indeed	ADV
cblr-3031	158	39	,	,	PUNCT
cblr-3031	158	40	the	the	DET
cblr-3031	158	41	transaction	transaction	NOUN
cblr-3031	158	42	may	may	AUX
cblr-3031	158	43	be	be	AUX
cblr-3031	158	44	difficult	difficult	ADJ
cblr-3031	158	45	or	or	CCONJ
cblr-3031	158	46	,	,	PUNCT
cblr-3031	158	47	in	in	ADP
cblr-3031	158	48	the	the	DET
cblr-3031	158	49	case	case	NOUN
cblr-3031	158	50	of	of	ADP
cblr-3031	158	51	a	a	DET
cblr-3031	158	52	majority	majority	NOUN
cblr-3031	158	53	shareholder	shareholder	NOUN
cblr-3031	158	54	,	,	PUNCT
cblr-3031	158	55	impossible	impossible	ADJ
cblr-3031	158	56	to	to	PART
cblr-3031	158	57	complete	complete	VERB
cblr-3031	158	58	without	without	ADP
cblr-3031	158	59	its	its	PRON
cblr-3031	158	60	approval	approval	NOUN
cblr-3031	158	61	.	.	PUNCT
cblr-3031	158	62	"	"	PUNCT
cblr-3031	159	1	depending	depend	VERB
cblr-3031	159	2	on	on	ADP
cblr-3031	159	3	the	the	DET
cblr-3031	159	4	type	type	NOUN
cblr-3031	159	5	of	of	ADP
cblr-3031	159	6	transaction	transaction	NOUN
cblr-3031	159	7	chosen	choose	VERB
cblr-3031	159	8	to	to	PART
cblr-3031	159	9	take	take	VERB
cblr-3031	159	10	the	the	DET
cblr-3031	159	11	company	company	NOUN
cblr-3031	159	12	private	private	ADJ
cblr-3031	159	13	,	,	PUNCT
cblr-3031	159	14	there	there	PRON
cblr-3031	159	15	may	may	AUX
cblr-3031	159	16	be	be	AUX
cblr-3031	159	17	a	a	DET
cblr-3031	159	18	need	need	NOUN
cblr-3031	159	19	for	for	SCONJ
cblr-3031	159	20	the	the	DET
cblr-3031	159	21	company	company	NOUN
cblr-3031	159	22	's	's	PART
cblr-3031	159	23	board	board	NOUN
cblr-3031	159	24	to	to	PART
cblr-3031	159	25	appoint	appoint	VERB
cblr-3031	159	26	a	a	DET
cblr-3031	159	27	special	special	ADJ
cblr-3031	159	28	committee	committee	NOUN
cblr-3031	159	29	of	of	ADP
cblr-3031	159	30	outside	outside	ADJ
cblr-3031	159	31	directors	director	NOUN
cblr-3031	159	32	.	.	PUNCT
cblr-3031	160	1	in	in	ADP
cblr-3031	160	2	delaware	delaware	PROPN
cblr-3031	160	3	,	,	PUNCT
cblr-3031	160	4	a	a	DET
cblr-3031	160	5	long	long	ADJ
cblr-3031	160	6	-	-	PUNCT
cblr-3031	160	7	form	form	NOUN
cblr-3031	160	8	merger	merger	NOUN
cblr-3031	160	9	or	or	CCONJ
cblr-3031	160	10	asset	asset	NOUN
cblr-3031	160	11	sale	sale	NOUN
cblr-3031	160	12	and	and	CCONJ
cblr-3031	160	13	dissolution	dissolution	NOUN
cblr-3031	160	14	must	must	AUX
cblr-3031	160	15	satisfy	satisfy	VERB
cblr-3031	160	16	the	the	DET
cblr-3031	160	17	entire	entire	ADJ
cblr-3031	160	18	fairness	fairness	NOUN
cblr-3031	160	19	test	test	NOUN
cblr-3031	160	20	,	,	PUNCT
cblr-3031	160	21	which	which	PRON
cblr-3031	160	22	is	be	AUX
cblr-3031	160	23	more	more	ADV
cblr-3031	160	24	stringent	stringent	ADJ
cblr-3031	160	25	than	than	ADP
cblr-3031	160	26	the	the	DET
cblr-3031	160	27	normal	normal	ADJ
cblr-3031	160	28	business	business	NOUN
cblr-3031	160	29	judgment	judgment	NOUN
cblr-3031	160	30	rule	rule	NOUN
cblr-3031	160	31	.	.	PUNCT
cblr-3031	161	1	49	49	NUM
cblr-3031	161	2	this	this	DET
cblr-3031	161	3	elevated	elevated	ADJ
cblr-3031	161	4	standard	standard	NOUN
cblr-3031	161	5	,	,	PUNCT
cblr-3031	161	6	in	in	ADP
cblr-3031	161	7	combination	combination	NOUN
cblr-3031	161	8	with	with	ADP
cblr-3031	161	9	the	the	DET
cblr-3031	161	10	inherently	inherently	ADV
cblr-3031	161	11	conflicted	conflicted	ADJ
cblr-3031	161	12	nature	nature	NOUN
cblr-3031	161	13	of	of	ADP
cblr-3031	161	14	the	the	DET
cblr-3031	161	15	typical	typical	ADJ
cblr-3031	161	16	going	go	VERB
cblr-3031	161	17	private	private	ADJ
cblr-3031	161	18	transaction	transaction	NOUN
cblr-3031	161	19	,	,	PUNCT
cblr-3031	161	20	invites	invite	VERB
cblr-3031	161	21	litigation	litigation	NOUN
cblr-3031	161	22	arising	arise	VERB
cblr-3031	161	23	from	from	ADP
cblr-3031	161	24	going	go	VERB
cblr-3031	161	25	private	private	ADJ
cblr-3031	161	26	transactions	transaction	NOUN
cblr-3031	161	27	.	.	PUNCT
cblr-3031	162	1	as	as	SCONJ
cblr-3031	162	2	explained	explain	VERB
cblr-3031	162	3	below	below	ADV
cblr-3031	162	4	,	,	PUNCT
cblr-3031	162	5	a	a	DET
cblr-3031	162	6	tender	tender	NOUN
cblr-3031	162	7	offer	offer	NOUN
cblr-3031	162	8	by	by	ADP
cblr-3031	162	9	a	a	DET
cblr-3031	162	10	controlling	control	VERB
cblr-3031	162	11	shareholder	shareholder	NOUN
cblr-3031	162	12	followed	follow	VERB
cblr-3031	162	13	by	by	ADP
cblr-3031	162	14	a	a	DET
cblr-3031	162	15	short	short	ADJ
cblr-3031	162	16	-	-	PUNCT
cblr-3031	162	17	form	form	NOUN
cblr-3031	162	18	merger	merger	NOUN
cblr-3031	162	19	can	can	AUX
cblr-3031	162	20	avoid	avoid	VERB
cblr-3031	162	21	the	the	DET
cblr-3031	162	22	entire	entire	ADJ
cblr-3031	162	23	fairness	fairness	NOUN
cblr-3031	162	24	standard	standard	NOUN
cblr-3031	162	25	,	,	PUNCT
cblr-3031	162	26	but	but	CCONJ
cblr-3031	162	27	still	still	ADV
cblr-3031	162	28	runs	run	VERB
cblr-3031	162	29	the	the	DET
cblr-3031	162	30	risk	risk	NOUN
cblr-3031	162	31	of	of	ADP
cblr-3031	162	32	being	be	AUX
cblr-3031	162	33	deemed	deem	VERB
cblr-3031	162	34	"	"	PUNCT
cblr-3031	162	35	coercive	coercive	ADJ
cblr-3031	162	36	.	.	PUNCT
cblr-3031	162	37	"	"	PUNCT
cblr-3031	163	1	"	"	PUNCT
cblr-3031	163	2	because	because	SCONJ
cblr-3031	163	3	of	of	ADP
cblr-3031	163	4	these	these	DET
cblr-3031	163	5	factors	factor	NOUN
cblr-3031	163	6	,	,	PUNCT
cblr-3031	163	7	and	and	CCONJ
cblr-3031	163	8	to	to	PART
cblr-3031	163	9	make	make	VERB
cblr-3031	163	10	the	the	DET
cblr-3031	163	11	transaction	transaction	NOUN
cblr-3031	163	12	as	as	ADP
cblr-3031	163	13	arm	arm	NOUN
cblr-3031	163	14	's	's	PART
cblr-3031	163	15	length	length	NOUN
cblr-3031	163	16	as	as	ADP
cblr-3031	163	17	possible	possible	ADJ
cblr-3031	163	18	,	,	PUNCT
cblr-3031	163	19	"	"	PUNCT
cblr-3031	163	20	the	the	DET
cblr-3031	163	21	company	company	NOUN
cblr-3031	163	22	's	's	PART
cblr-3031	163	23	board	board	NOUN
cblr-3031	163	24	should	should	AUX
cblr-3031	163	25	appoint	appoint	VERB
cblr-3031	163	26	a	a	DET
cblr-3031	163	27	committee	committee	NOUN
cblr-3031	163	28	of	of	ADP
cblr-3031	163	29	outside	outside	ADJ
cblr-3031	163	30	directors	director	NOUN
cblr-3031	163	31	to	to	PART
cblr-3031	163	32	review	review	VERB
cblr-3031	163	33	and	and	CCONJ
cblr-3031	163	34	negotiate	negotiate	VERB
cblr-3031	163	35	the	the	DET
cblr-3031	163	36	proposal	proposal	NOUN
cblr-3031	163	37	and	and	CCONJ
cblr-3031	163	38	to	to	PART
cblr-3031	163	39	make	make	VERB
cblr-3031	163	40	formal	formal	ADJ
cblr-3031	163	41	recommendations	recommendation	NOUN
cblr-3031	163	42	.	.	PUNCT
cblr-3031	163	43	0	0	PUNCT
cblr-3031	164	1	the	the	DET
cblr-3031	164	2	committee	committee	NOUN
cblr-3031	164	3	should	should	AUX
cblr-3031	164	4	hire	hire	VERB
cblr-3031	164	5	its	its	PRON
cblr-3031	164	6	own	own	ADJ
cblr-3031	164	7	"	"	PUNCT
cblr-3031	164	8	'	'	PUNCT
cblr-3031	164	9	yet	yet	ADV
cblr-3031	164	10	care	care	NOUN
cblr-3031	164	11	should	should	AUX
cblr-3031	164	12	be	be	AUX
cblr-3031	164	13	taken	take	VERB
cblr-3031	164	14	so	so	ADV
cblr-3031	164	15	as	as	SCONJ
cblr-3031	164	16	not	not	PART
cblr-3031	164	17	to	to	PART
cblr-3031	164	18	create	create	VERB
cblr-3031	164	19	an	an	DET
cblr-3031	164	20	absolute	absolute	ADJ
cblr-3031	164	21	lock	lock	NOUN
cblr-3031	164	22	up	up	ADP
cblr-3031	164	23	without	without	ADP
cblr-3031	164	24	an	an	DET
cblr-3031	164	25	effective	effective	ADJ
cblr-3031	164	26	fiduciary	fiduciary	ADJ
cblr-3031	164	27	out	out	ADP
cblr-3031	164	28	clause	clause	NOUN
cblr-3031	164	29	.	.	PUNCT
cblr-3031	165	1	see	see	VERB
cblr-3031	165	2	omnicare	omnicare	PROPN
cblr-3031	165	3	,	,	PUNCT
cblr-3031	165	4	inc	inc	PROPN
cblr-3031	165	5	.	.	PROPN
cblr-3031	166	1	v.	v.	PROPN
cblr-3031	166	2	ncs	ncs	PROPN
cblr-3031	166	3	healthcare	healthcare	PROPN
cblr-3031	166	4	,	,	PUNCT
cblr-3031	166	5	inc	inc	PROPN
cblr-3031	166	6	.	.	PROPN
cblr-3031	166	7	,	,	PUNCT
cblr-3031	166	8	818	818	NUM
cblr-3031	166	9	a.2d	a.2d	PRON
cblr-3031	166	10	914	914	NUM
cblr-3031	166	11	(	(	PUNCT
cblr-3031	166	12	del	del	PROPN
cblr-3031	166	13	.	.	NOUN
cblr-3031	166	14	2003	2003	NUM
cblr-3031	166	15	)	)	PUNCT
cblr-3031	167	1	(	(	PUNCT
cblr-3031	167	2	holding	hold	VERB
cblr-3031	167	3	that	that	SCONJ
cblr-3031	167	4	when	when	SCONJ
cblr-3031	167	5	target	target	NOUN
cblr-3031	167	6	corporation	corporation	NOUN
cblr-3031	167	7	's	's	PART
cblr-3031	167	8	board	board	NOUN
cblr-3031	167	9	combines	combine	VERB
cblr-3031	167	10	stockholder	stockholder	NOUN
cblr-3031	167	11	voting	voting	NOUN
cblr-3031	167	12	agreements	agreement	NOUN
cblr-3031	167	13	and	and	CCONJ
cblr-3031	167	14	the	the	DET
cblr-3031	167	15	authority	authority	NOUN
cblr-3031	167	16	of	of	ADP
cblr-3031	167	17	directors	director	NOUN
cblr-3031	167	18	to	to	PART
cblr-3031	167	19	insert	insert	VERB
cblr-3031	167	20	a	a	DET
cblr-3031	167	21	del	del	PROPN
cblr-3031	167	22	.	.	PROPN
cblr-3031	167	23	code	code	PROPN
cblr-3031	167	24	ann	ann	PROPN
cblr-3031	167	25	.	.	PUNCT
cblr-3031	168	1	tit	tit	PROPN
cblr-3031	168	2	.	.	PROPN
cblr-3031	169	1	8	8	NUM
cblr-3031	169	2	,	,	PUNCT
cblr-3031	169	3	§	§	PROPN
cblr-3031	169	4	251(c	251(c	PROPN
cblr-3031	169	5	)	)	PUNCT
cblr-3031	169	6	provision	provision	NOUN
cblr-3031	169	7	in	in	ADP
cblr-3031	169	8	a	a	DET
cblr-3031	169	9	merger	merger	NOUN
cblr-3031	169	10	agreement	agreement	NOUN
cblr-3031	169	11	to	to	PART
cblr-3031	169	12	create	create	VERB
cblr-3031	169	13	an	an	DET
cblr-3031	169	14	absolute	absolute	ADJ
cblr-3031	169	15	lock	lock	NOUN
cblr-3031	169	16	up	up	ADP
cblr-3031	169	17	,	,	PUNCT
cblr-3031	169	18	in	in	ADP
cblr-3031	169	19	the	the	DET
cblr-3031	169	20	absence	absence	NOUN
cblr-3031	169	21	of	of	ADP
cblr-3031	169	22	an	an	DET
cblr-3031	169	23	effective	effective	ADJ
cblr-3031	169	24	fiduciary	fiduciary	ADJ
cblr-3031	169	25	out	out	ADJ
cblr-3031	169	26	clause	clause	NOUN
cblr-3031	169	27	in	in	ADP
cblr-3031	169	28	a	a	DET
cblr-3031	169	29	merger	merger	NOUN
cblr-3031	169	30	agreement	agreement	NOUN
cblr-3031	169	31	,	,	PUNCT
cblr-3031	169	32	the	the	DET
cblr-3031	169	33	target	target	NOUN
cblr-3031	169	34	's	's	PART
cblr-3031	169	35	board	board	NOUN
cblr-3031	169	36	must	must	AUX
cblr-3031	169	37	contract	contract	VERB
cblr-3031	169	38	for	for	ADP
cblr-3031	169	39	an	an	DET
cblr-3031	169	40	effective	effective	ADJ
cblr-3031	169	41	fiduciary	fiduciary	ADJ
cblr-3031	169	42	out	out	ADJ
cblr-3031	169	43	clause	clause	NOUN
cblr-3031	169	44	to	to	PART
cblr-3031	169	45	exercise	exercise	VERB
cblr-3031	169	46	its	its	PRON
cblr-3031	169	47	continuing	continue	VERB
cblr-3031	169	48	fiduciary	fiduciary	ADJ
cblr-3031	169	49	responsibilities	responsibility	NOUN
cblr-3031	169	50	to	to	ADP
cblr-3031	169	51	minority	minority	NOUN
cblr-3031	169	52	stockholders	stockholder	NOUN
cblr-3031	169	53	)	)	PUNCT
cblr-3031	169	54	.	.	PUNCT
cblr-3031	170	1	see	see	VERB
cblr-3031	170	2	cannon	cannon	NOUN
cblr-3031	170	3	,	,	PUNCT
cblr-3031	170	4	supra	supra	PROPN
cblr-3031	170	5	note	note	NOUN
cblr-3031	170	6	10	10	NUM
cblr-3031	170	7	,	,	PUNCT
cblr-3031	170	8	at	at	ADP
cblr-3031	170	9	215	215	NUM
cblr-3031	170	10	.	.	PUNCT
cblr-3031	171	1	'	'	NUM
cblr-3031	171	2	9	9	NUM
cblr-3031	171	3	see	see	VERB
cblr-3031	171	4	kahn	kahn	PROPN
cblr-3031	171	5	v.	v.	PROPN
cblr-3031	171	6	tremont	tremont	PROPN
cblr-3031	171	7	corp	corp	PROPN
cblr-3031	171	8	.	.	PROPN
cblr-3031	171	9	,	,	PUNCT
cblr-3031	171	10	694	694	NUM
cblr-3031	171	11	a.2d	a.2d	SYM
cblr-3031	171	12	422	422	NUM
cblr-3031	171	13	,	,	PUNCT
cblr-3031	171	14	428	428	NUM
cblr-3031	171	15	(	(	PUNCT
cblr-3031	171	16	del	del	PROPN
cblr-3031	171	17	.	.	PROPN
cblr-3031	171	18	1997	1997	NUM
cblr-3031	171	19	)	)	PUNCT
cblr-3031	171	20	.	.	PUNCT
cblr-3031	172	1	50	50	NUM
cblr-3031	172	2	meredith	meredith	NOUN
cblr-3031	172	3	m.	m.	NOUN
cblr-3031	172	4	brown	brown	PROPN
cblr-3031	172	5	et	et	PROPN
cblr-3031	172	6	al	al	PROPN
cblr-3031	172	7	.	.	PROPN
cblr-3031	172	8	,	,	PUNCT
cblr-3031	172	9	takeovers	takeover	NOUN
cblr-3031	172	10	:	:	PUNCT
cblr-3031	172	11	a	a	DET
cblr-3031	172	12	strategic	strategic	ADJ
cblr-3031	172	13	guide	guide	NOUN
cblr-3031	172	14	to	to	ADP
cblr-3031	172	15	mergers	merger	NOUN
cblr-3031	172	16	and	and	CCONJ
cblr-3031	172	17	acquisitions	acquisition	NOUN
cblr-3031	172	18	467	467	NUM
cblr-3031	172	19	(	(	PUNCT
cblr-3031	172	20	2001	2001	NUM
cblr-3031	172	21	)	)	PUNCT
cblr-3031	172	22	.	.	PUNCT
cblr-3031	173	1	columbia	columbia	PROPN
cblr-3031	173	2	business	business	PROPN
cblr-3031	173	3	law	law	PROPN
cblr-3031	173	4	review	review	VERB
cblr-3031	173	5	independent	independent	ADJ
cblr-3031	173	6	financial	financial	ADJ
cblr-3031	173	7	and	and	CCONJ
cblr-3031	173	8	legal	legal	ADJ
cblr-3031	173	9	advisors	advisor	NOUN
cblr-3031	173	10	,	,	PUNCT
cblr-3031	173	11	at	at	ADP
cblr-3031	173	12	the	the	DET
cblr-3031	173	13	expense	expense	NOUN
cblr-3031	173	14	of	of	ADP
cblr-3031	173	15	the	the	DET
cblr-3031	173	16	company.51	company.51	NOUN
cblr-3031	173	17	the	the	DET
cblr-3031	173	18	role	role	NOUN
cblr-3031	173	19	of	of	ADP
cblr-3031	173	20	the	the	DET
cblr-3031	173	21	financial	financial	ADJ
cblr-3031	173	22	advisor	advisor	NOUN
cblr-3031	173	23	is	be	AUX
cblr-3031	173	24	to	to	PART
cblr-3031	173	25	help	help	VERB
cblr-3031	173	26	the	the	DET
cblr-3031	173	27	committee	committee	NOUN
cblr-3031	173	28	evaluate	evaluate	VERB
cblr-3031	173	29	the	the	DET
cblr-3031	173	30	proposed	propose	VERB
cblr-3031	173	31	transaction	transaction	NOUN
cblr-3031	173	32	and	and	CCONJ
cblr-3031	173	33	assist	assist	VERB
cblr-3031	173	34	in	in	ADP
cblr-3031	173	35	the	the	DET
cblr-3031	173	36	negotiating	negotiating	NOUN
cblr-3031	173	37	process	process	NOUN
cblr-3031	173	38	.	.	PUNCT
cblr-3031	174	1	before	before	ADP
cblr-3031	174	2	offering	offer	VERB
cblr-3031	174	3	its	its	PRON
cblr-3031	174	4	opinion	opinion	NOUN
cblr-3031	174	5	as	as	ADP
cblr-3031	174	6	to	to	PART
cblr-3031	174	7	fairness	fairness	VERB
cblr-3031	174	8	,	,	PUNCT
cblr-3031	174	9	the	the	DET
cblr-3031	174	10	financial	financial	ADJ
cblr-3031	174	11	advisor	advisor	NOUN
cblr-3031	174	12	should	should	AUX
cblr-3031	174	13	conduct	conduct	VERB
cblr-3031	174	14	a	a	DET
cblr-3031	174	15	due	due	ADJ
cblr-3031	174	16	diligence	diligence	NOUN
cblr-3031	174	17	review	review	NOUN
cblr-3031	174	18	and	and	CCONJ
cblr-3031	174	19	investigate	investigate	VERB
cblr-3031	174	20	the	the	DET
cblr-3031	174	21	valuations	valuation	NOUN
cblr-3031	174	22	of	of	ADP
cblr-3031	174	23	comparable	comparable	ADJ
cblr-3031	174	24	companies	company	NOUN
cblr-3031	174	25	and	and	CCONJ
cblr-3031	174	26	transactions.52	transactions.52	VERB
cblr-3031	174	27	the	the	DET
cblr-3031	174	28	financial	financial	ADJ
cblr-3031	174	29	advisor	advisor	NOUN
cblr-3031	174	30	then	then	ADV
cblr-3031	174	31	provides	provide	VERB
cblr-3031	174	32	the	the	DET
cblr-3031	174	33	committee	committee	NOUN
cblr-3031	174	34	with	with	ADP
cblr-3031	174	35	a	a	DET
cblr-3031	174	36	report	report	NOUN
cblr-3031	174	37	regarding	regard	VERB
cblr-3031	174	38	the	the	DET
cblr-3031	174	39	fairness	fairness	NOUN
cblr-3031	174	40	of	of	ADP
cblr-3031	174	41	the	the	DET
cblr-3031	174	42	price	price	NOUN
cblr-3031	174	43	,	,	PUNCT
cblr-3031	174	44	which	which	PRON
cblr-3031	174	45	is	be	AUX
cblr-3031	174	46	presented	present	VERB
cblr-3031	174	47	to	to	ADP
cblr-3031	174	48	shareholders	shareholder	NOUN
cblr-3031	174	49	in	in	ADP
cblr-3031	174	50	the	the	DET
cblr-3031	174	51	public	public	ADJ
cblr-3031	174	52	filings	filing	NOUN
cblr-3031	174	53	required	require	VERB
cblr-3031	174	54	by	by	ADP
cblr-3031	174	55	the	the	DET
cblr-3031	174	56	sec	sec	PROPN
cblr-3031	174	57	.	.	PROPN
cblr-3031	174	58	3	3	NUM
cblr-3031	174	59	in	in	ADP
cblr-3031	174	60	a	a	DET
cblr-3031	174	61	going	go	VERB
cblr-3031	174	62	private	private	ADJ
cblr-3031	174	63	transaction	transaction	NOUN
cblr-3031	174	64	,	,	PUNCT
cblr-3031	174	65	the	the	DET
cblr-3031	174	66	financial	financial	ADJ
cblr-3031	174	67	advisor	advisor	NOUN
cblr-3031	174	68	is	be	AUX
cblr-3031	174	69	commonly	commonly	ADV
cblr-3031	174	70	paid	pay	VERB
cblr-3031	174	71	when	when	SCONJ
cblr-3031	174	72	it	it	PRON
cblr-3031	174	73	is	be	AUX
cblr-3031	174	74	ready	ready	ADJ
cblr-3031	174	75	to	to	PART
cblr-3031	174	76	deliver	deliver	VERB
cblr-3031	174	77	its	its	PRON
cblr-3031	174	78	opinion	opinion	NOUN
cblr-3031	174	79	,	,	PUNCT
cblr-3031	174	80	as	as	SCONJ
cblr-3031	174	81	opposed	oppose	VERB
cblr-3031	174	82	to	to	ADP
cblr-3031	174	83	at	at	ADP
cblr-3031	174	84	the	the	DET
cblr-3031	174	85	closing	closing	NOUN
cblr-3031	174	86	of	of	ADP
cblr-3031	174	87	the	the	DET
cblr-3031	174	88	transaction	transaction	NOUN
cblr-3031	174	89	,	,	PUNCT
cblr-3031	174	90	as	as	SCONJ
cblr-3031	174	91	is	be	AUX
cblr-3031	174	92	done	do	VERB
cblr-3031	174	93	in	in	ADP
cblr-3031	174	94	most	most	ADJ
cblr-3031	174	95	acquisitions	acquisition	NOUN
cblr-3031	174	96	by	by	ADP
cblr-3031	174	97	unaffiliated	unaffiliated	ADJ
cblr-3031	174	98	third	third	ADJ
cblr-3031	174	99	parties.54	parties.54	NOUN
cblr-3031	174	100	this	this	PRON
cblr-3031	174	101	is	be	AUX
cblr-3031	174	102	done	do	VERB
cblr-3031	174	103	to	to	PART
cblr-3031	174	104	avoid	avoid	VERB
cblr-3031	174	105	any	any	DET
cblr-3031	174	106	possible	possible	ADJ
cblr-3031	174	107	economic	economic	ADJ
cblr-3031	174	108	incentive	incentive	NOUN
cblr-3031	174	109	to	to	PART
cblr-3031	174	110	offer	offer	VERB
cblr-3031	174	111	a	a	DET
cblr-3031	174	112	favorable	favorable	ADJ
cblr-3031	174	113	opinion	opinion	NOUN
cblr-3031	174	114	solely	solely	ADV
cblr-3031	174	115	to	to	PART
cblr-3031	174	116	expedite	expedite	VERB
cblr-3031	174	117	closing	closing	NOUN
cblr-3031	174	118	.	.	PUNCT
cblr-3031	175	1	55	55	NUM
cblr-3031	175	2	lawyers	lawyer	NOUN
cblr-3031	175	3	are	be	AUX
cblr-3031	175	4	also	also	ADV
cblr-3031	175	5	crucial	crucial	ADJ
cblr-3031	175	6	to	to	ADP
cblr-3031	175	7	the	the	DET
cblr-3031	175	8	going	go	VERB
cblr-3031	175	9	private	private	ADJ
cblr-3031	175	10	transaction	transaction	NOUN
cblr-3031	175	11	.	.	PUNCT
cblr-3031	176	1	for	for	ADP
cblr-3031	176	2	large	large	ADJ
cblr-3031	176	3	transactions	transaction	NOUN
cblr-3031	176	4	,	,	PUNCT
cblr-3031	176	5	there	there	PRON
cblr-3031	176	6	are	be	VERB
cblr-3031	176	7	generally	generally	ADV
cblr-3031	176	8	three	three	NUM
cblr-3031	176	9	sets	set	NOUN
cblr-3031	176	10	of	of	ADP
cblr-3031	176	11	counsel	counsel	NOUN
cblr-3031	176	12	involved	involve	VERB
cblr-3031	176	13	,	,	PUNCT
cblr-3031	176	14	one	one	NUM
cblr-3031	176	15	for	for	ADP
cblr-3031	176	16	the	the	DET
cblr-3031	176	17	proponent	proponent	NOUN
cblr-3031	176	18	,	,	PUNCT
cblr-3031	176	19	one	one	NUM
cblr-3031	176	20	for	for	ADP
cblr-3031	176	21	the	the	DET
cblr-3031	176	22	company	company	NOUN
cblr-3031	176	23	,	,	PUNCT
cblr-3031	176	24	and	and	CCONJ
cblr-3031	176	25	one	one	NUM
cblr-3031	176	26	for	for	ADP
cblr-3031	176	27	the	the	DET
cblr-3031	176	28	committee	committee	NOUN
cblr-3031	176	29	of	of	ADP
cblr-3031	176	30	independent	independent	ADJ
cblr-3031	176	31	directors	director	NOUN
cblr-3031	176	32	(	(	PUNCT
cblr-3031	176	33	if	if	SCONJ
cblr-3031	176	34	the	the	DET
cblr-3031	176	35	transaction	transaction	NOUN
cblr-3031	176	36	is	be	AUX
cblr-3031	176	37	such	such	ADJ
cblr-3031	176	38	that	that	SCONJ
cblr-3031	176	39	a	a	DET
cblr-3031	176	40	committee	committee	NOUN
cblr-3031	176	41	is	be	AUX
cblr-3031	176	42	needed).56	needed).56	NOUN
cblr-3031	176	43	other	other	ADJ
cblr-3031	176	44	variations	variation	NOUN
cblr-3031	176	45	include	include	VERB
cblr-3031	176	46	one	one	NUM
cblr-3031	176	47	counsel	counsel	NOUN
cblr-3031	176	48	that	that	PRON
cblr-3031	176	49	represents	represent	VERB
cblr-3031	176	50	both	both	CCONJ
cblr-3031	176	51	the	the	DET
cblr-3031	176	52	company	company	NOUN
cblr-3031	176	53	and	and	CCONJ
cblr-3031	176	54	the	the	DET
cblr-3031	176	55	proponent	proponent	NOUN
cblr-3031	176	56	and	and	CCONJ
cblr-3031	176	57	another	another	PRON
cblr-3031	176	58	that	that	PRON
cblr-3031	176	59	represents	represent	VERB
cblr-3031	176	60	the	the	DET
cblr-3031	176	61	committee	committee	NOUN
cblr-3031	176	62	,	,	PUNCT
cblr-3031	176	63	or	or	CCONJ
cblr-3031	176	64	one	one	NUM
cblr-3031	176	65	counsel	counsel	NOUN
cblr-3031	176	66	that	that	PRON
cblr-3031	176	67	represents	represent	VERB
cblr-3031	176	68	the	the	DET
cblr-3031	176	69	committee	committee	NOUN
cblr-3031	176	70	and	and	CCONJ
cblr-3031	176	71	the	the	DET
cblr-3031	176	72	company	company	NOUN
cblr-3031	176	73	and	and	CCONJ
cblr-3031	176	74	another	another	PRON
cblr-3031	176	75	that	that	PRON
cblr-3031	176	76	represents	represent	VERB
cblr-3031	176	77	the	the	DET
cblr-3031	176	78	proponent	proponent	NOUN
cblr-3031	176	79	,	,	PUNCT
cblr-3031	176	80	or	or	CCONJ
cblr-3031	176	81	,	,	PUNCT
cblr-3031	176	82	for	for	ADP
cblr-3031	176	83	small	small	ADJ
cblr-3031	176	84	transactions	transaction	NOUN
cblr-3031	176	85	,	,	PUNCT
cblr-3031	176	86	one	one	NUM
cblr-3031	176	87	counsel	counsel	NOUN
cblr-3031	176	88	that	that	PRON
cblr-3031	176	89	represents	represent	VERB
cblr-3031	176	90	all	all	DET
cblr-3031	176	91	parties	party	NOUN
cblr-3031	176	92	.	.	PUNCT
cblr-3031	177	1	51	51	NUM
cblr-3031	177	2	see	see	VERB
cblr-3031	177	3	i	i	PRON
cblr-3031	177	4	d.	d.	PROPN
cblr-3031	177	5	52	52	NUM
cblr-3031	177	6	see	see	VERB
cblr-3031	177	7	i	i	PRON
cblr-3031	177	8	d.	d.	PROPN
cblr-3031	177	9	at	at	ADP
cblr-3031	177	10	472	472	NUM
cblr-3031	177	11	.	.	PUNCT
cblr-3031	178	1	5	5	NUM
cblr-3031	178	2	see	see	VERB
cblr-3031	178	3	jonathan	jonathan	PROPN
cblr-3031	178	4	bell	bell	PROPN
cblr-3031	178	5	,	,	PUNCT
cblr-3031	178	6	going	go	VERB
cblr-3031	178	7	private	private	ADJ
cblr-3031	178	8	:	:	PUNCT
cblr-3031	178	9	how	how	SCONJ
cblr-3031	178	10	vcs	vcs	PROPN
cblr-3031	178	11	can	can	AUX
cblr-3031	178	12	get	get	VERB
cblr-3031	178	13	in	in	ADP
cblr-3031	178	14	the	the	DET
cblr-3031	178	15	game	game	NOUN
cblr-3031	178	16	,	,	PUNCT
cblr-3031	178	17	venture	venture	NOUN
cblr-3031	178	18	cap	cap	NOUN
cblr-3031	178	19	.	.	PUNCT
cblr-3031	179	1	j.	j.	PROPN
cblr-3031	179	2	,	,	PUNCT
cblr-3031	179	3	oct	oct	PROPN
cblr-3031	179	4	.	.	PROPN
cblr-3031	179	5	1	1	NUM
cblr-3031	179	6	,	,	PUNCT
cblr-3031	179	7	2002	2002	NUM
cblr-3031	179	8	,	,	PUNCT
cblr-3031	179	9	available	available	ADJ
cblr-3031	179	10	at	at	ADP
cblr-3031	179	11	2002	2002	NUM
cblr-3031	179	12	wl	wl	NOUN
cblr-3031	179	13	2289861	2289861	NUM
cblr-3031	179	14	.	.	PUNCT
cblr-3031	180	1	54	54	NUM
cblr-3031	180	2	see	see	VERB
cblr-3031	180	3	brown	brown	ADJ
cblr-3031	180	4	etal	etal	NOUN
cblr-3031	180	5	.	.	PUNCT
cblr-3031	180	6	,	,	PUNCT
cblr-3031	180	7	supra	supra	PROPN
cblr-3031	180	8	note	note	VERB
cblr-3031	180	9	50	50	NUM
cblr-3031	180	10	,	,	PUNCT
cblr-3031	180	11	at	at	ADP
cblr-3031	180	12	471	471	NUM
cblr-3031	180	13	.	.	PUNCT
cblr-3031	180	14	"	"	PUNCT
cblr-3031	181	1	see	see	VERB
cblr-3031	181	2	i	i	PRON
cblr-3031	181	3	d.	d.	PROPN
cblr-3031	181	4	56	56	NUM
cblr-3031	181	5	see	see	VERB
cblr-3031	181	6	borden	borden	PROPN
cblr-3031	181	7	&	&	CCONJ
cblr-3031	181	8	yunis	yunis	PROPN
cblr-3031	181	9	,	,	PUNCT
cblr-3031	181	10	supra	supra	PROPN
cblr-3031	181	11	note	note	NOUN
cblr-3031	181	12	5	5	NUM
cblr-3031	181	13	,	,	PUNCT
cblr-3031	181	14	§	§	NOUN
cblr-3031	181	15	9.01	9.01	NUM
cblr-3031	181	16	.	.	PUNCT
cblr-3031	181	17	"	"	PUNCT
cblr-3031	182	1	see	see	VERB
cblr-3031	182	2	i	i	PRON
cblr-3031	182	3	d.	d.	PROPN
cblr-3031	182	4	as	as	SCONJ
cblr-3031	182	5	mentioned	mention	VERB
cblr-3031	182	6	before	before	ADV
cblr-3031	182	7	,	,	PUNCT
cblr-3031	182	8	it	it	PRON
cblr-3031	182	9	is	be	AUX
cblr-3031	182	10	preferable	preferable	ADJ
cblr-3031	182	11	that	that	SCONJ
cblr-3031	182	12	the	the	DET
cblr-3031	182	13	committee	committee	NOUN
cblr-3031	182	14	of	of	ADP
cblr-3031	182	15	independent	independent	ADJ
cblr-3031	182	16	directors	director	NOUN
cblr-3031	182	17	have	have	VERB
cblr-3031	182	18	its	its	PRON
cblr-3031	182	19	own	own	ADJ
cblr-3031	182	20	counsel	counsel	NOUN
cblr-3031	182	21	so	so	SCONJ
cblr-3031	182	22	as	as	SCONJ
cblr-3031	182	23	to	to	PART
cblr-3031	182	24	facilitate	facilitate	VERB
cblr-3031	182	25	arm	arm	NOUN
cblr-3031	182	26	's	's	PART
cblr-3031	182	27	length	length	NOUN
cblr-3031	182	28	negotiations	negotiation	NOUN
cblr-3031	182	29	.	.	PUNCT
cblr-3031	183	1	[	[	X
cblr-3031	183	2	vol	vol	NOUN
cblr-3031	183	3	.	.	PUNCT
cblr-3031	183	4	2004	2004	NUM
cblr-3031	183	5	no	no	INTJ
cblr-3031	183	6	.	.	PUNCT
cblr-3031	184	1	2:505	2:505	NUM
cblr-3031	184	2	]	]	X
cblr-3031	184	3	survey	survey	NOUN
cblr-3031	184	4	:	:	PUNCT
cblr-3031	184	5	a	a	DET
cblr-3031	184	6	brief	brief	ADJ
cblr-3031	184	7	roadmap	roadmap	NOUN
cblr-3031	184	8	to	to	ADP
cblr-3031	184	9	going	go	VERB
cblr-3031	184	10	private	private	ADJ
cblr-3031	184	11	519	519	NUM
cblr-3031	184	12	outside	outside	ADJ
cblr-3031	184	13	capital	capital	NOUN
cblr-3031	184	14	providers	provider	NOUN
cblr-3031	184	15	are	be	AUX
cblr-3031	184	16	also	also	ADV
cblr-3031	184	17	necessary	necessary	ADJ
cblr-3031	184	18	in	in	ADP
cblr-3031	184	19	many	many	ADJ
cblr-3031	184	20	going	go	VERB
cblr-3031	184	21	private	private	ADJ
cblr-3031	184	22	transactions	transaction	NOUN
cblr-3031	184	23	.	.	PUNCT
cblr-3031	185	1	almost	almost	ADV
cblr-3031	185	2	all	all	PRON
cblr-3031	185	3	going	go	VERB
cblr-3031	185	4	private	private	ADJ
cblr-3031	185	5	transactions	transaction	NOUN
cblr-3031	185	6	involve	involve	VERB
cblr-3031	185	7	some	some	DET
cblr-3031	185	8	form	form	NOUN
cblr-3031	185	9	of	of	ADP
cblr-3031	185	10	leveraged	leveraged	ADJ
cblr-3031	185	11	buyout	buyout	NOUN
cblr-3031	185	12	and	and	CCONJ
cblr-3031	185	13	,	,	PUNCT
cblr-3031	185	14	depending	depend	VERB
cblr-3031	185	15	on	on	ADP
cblr-3031	185	16	the	the	DET
cblr-3031	185	17	resources	resource	NOUN
cblr-3031	185	18	of	of	ADP
cblr-3031	185	19	the	the	DET
cblr-3031	185	20	company	company	NOUN
cblr-3031	185	21	,	,	PUNCT
cblr-3031	185	22	the	the	DET
cblr-3031	185	23	group	group	NOUN
cblr-3031	185	24	taking	take	VERB
cblr-3031	185	25	the	the	DET
cblr-3031	185	26	company	company	NOUN
cblr-3031	185	27	private	private	ADJ
cblr-3031	185	28	may	may	AUX
cblr-3031	185	29	need	need	VERB
cblr-3031	185	30	to	to	PART
cblr-3031	185	31	seek	seek	VERB
cblr-3031	185	32	funding	funding	NOUN
cblr-3031	185	33	from	from	ADP
cblr-3031	185	34	sources	source	NOUN
cblr-3031	185	35	beyond	beyond	ADP
cblr-3031	185	36	banks.58	banks.58	PROPN
cblr-3031	185	37	such	such	ADJ
cblr-3031	185	38	sources	source	NOUN
cblr-3031	185	39	of	of	ADP
cblr-3031	185	40	outside	outside	ADJ
cblr-3031	185	41	equity	equity	NOUN
cblr-3031	185	42	capital	capital	NOUN
cblr-3031	185	43	may	may	AUX
cblr-3031	185	44	include	include	VERB
cblr-3031	185	45	buyout	buyout	NOUN
cblr-3031	185	46	funds	fund	NOUN
cblr-3031	185	47	,	,	PUNCT
cblr-3031	185	48	venture	venture	NOUN
cblr-3031	185	49	capitalists	capitalist	NOUN
cblr-3031	185	50	,	,	PUNCT
cblr-3031	185	51	private	private	ADJ
cblr-3031	185	52	equity	equity	NOUN
cblr-3031	185	53	firms	firm	NOUN
cblr-3031	185	54	,	,	PUNCT
cblr-3031	185	55	and	and	CCONJ
cblr-3031	185	56	strategic	strategic	ADJ
cblr-3031	185	57	investors	investor	NOUN
cblr-3031	185	58	.	.	PUNCT
cblr-3031	186	1	9	9	NUM
cblr-3031	186	2	depending	depend	VERB
cblr-3031	186	3	on	on	ADP
cblr-3031	186	4	the	the	DET
cblr-3031	186	5	needs	need	NOUN
cblr-3031	186	6	of	of	ADP
cblr-3031	186	7	the	the	DET
cblr-3031	186	8	group	group	NOUN
cblr-3031	186	9	,	,	PUNCT
cblr-3031	186	10	the	the	DET
cblr-3031	186	11	role	role	NOUN
cblr-3031	186	12	of	of	ADP
cblr-3031	186	13	these	these	DET
cblr-3031	186	14	outside	outside	ADJ
cblr-3031	186	15	investors	investor	NOUN
cblr-3031	186	16	can	can	AUX
cblr-3031	186	17	range	range	VERB
cblr-3031	186	18	from	from	ADP
cblr-3031	186	19	mere	mere	ADJ
cblr-3031	186	20	capital	capital	NOUN
cblr-3031	186	21	provider	provider	NOUN
cblr-3031	186	22	to	to	ADP
cblr-3031	186	23	active	active	ADJ
cblr-3031	186	24	participant	participant	NOUN
cblr-3031	186	25	in	in	ADP
cblr-3031	186	26	the	the	DET
cblr-3031	186	27	planning	planning	NOUN
cblr-3031	186	28	,	,	PUNCT
cblr-3031	186	29	financing	financing	NOUN
cblr-3031	186	30	,	,	PUNCT
cblr-3031	186	31	and	and	CCONJ
cblr-3031	186	32	executing	executing	NOUN
cblr-3031	186	33	of	of	ADP
cblr-3031	186	34	the	the	DET
cblr-3031	186	35	going	go	VERB
cblr-3031	186	36	private	private	ADJ
cblr-3031	186	37	transaction	transaction	NOUN
cblr-3031	186	38	.	.	PUNCT
cblr-3031	187	1	°	°	PUNCT
cblr-3031	188	1	g.	g.	PROPN
cblr-3031	188	2	financing	finance	VERB
cblr-3031	188	3	the	the	DET
cblr-3031	188	4	going	go	VERB
cblr-3031	188	5	private	private	ADJ
cblr-3031	188	6	transaction	transaction	NOUN
cblr-3031	188	7	going	go	VERB
cblr-3031	188	8	private	private	ADJ
cblr-3031	188	9	transactions	transaction	NOUN
cblr-3031	188	10	can	can	AUX
cblr-3031	188	11	be	be	AUX
cblr-3031	188	12	funded	fund	VERB
cblr-3031	188	13	in	in	ADP
cblr-3031	188	14	a	a	DET
cblr-3031	188	15	variety	variety	NOUN
cblr-3031	188	16	of	of	ADP
cblr-3031	188	17	ways	way	NOUN
cblr-3031	188	18	,	,	PUNCT
cblr-3031	188	19	but	but	CCONJ
cblr-3031	188	20	,	,	PUNCT
cblr-3031	188	21	as	as	SCONJ
cblr-3031	188	22	previously	previously	ADV
cblr-3031	188	23	noted	note	VERB
cblr-3031	188	24	,	,	PUNCT
cblr-3031	188	25	are	be	AUX
cblr-3031	188	26	usually	usually	ADV
cblr-3031	188	27	highly	highly	ADV
cblr-3031	188	28	leveraged	leveraged	ADJ
cblr-3031	188	29	.	.	PUNCT
cblr-3031	189	1	because	because	SCONJ
cblr-3031	189	2	of	of	ADP
cblr-3031	189	3	its	its	PRON
cblr-3031	189	4	many	many	ADJ
cblr-3031	189	5	advantages	advantage	NOUN
cblr-3031	189	6	,	,	PUNCT
cblr-3031	189	7	debt	debt	NOUN
cblr-3031	189	8	is	be	AUX
cblr-3031	189	9	the	the	DET
cblr-3031	189	10	largest	large	ADJ
cblr-3031	189	11	and	and	CCONJ
cblr-3031	189	12	most	most	ADV
cblr-3031	189	13	preferred	preferred	ADJ
cblr-3031	189	14	method	method	NOUN
cblr-3031	189	15	of	of	ADP
cblr-3031	189	16	financing	financing	NOUN
cblr-3031	189	17	,	,	PUNCT
cblr-3031	189	18	though	though	SCONJ
cblr-3031	189	19	equity	equity	NOUN
cblr-3031	189	20	investment	investment	NOUN
cblr-3031	189	21	also	also	ADV
cblr-3031	189	22	plays	play	VERB
cblr-3031	189	23	a	a	DET
cblr-3031	189	24	role	role	NOUN
cblr-3031	189	25	in	in	ADP
cblr-3031	189	26	the	the	DET
cblr-3031	189	27	typical	typical	ADJ
cblr-3031	189	28	going	go	VERB
cblr-3031	189	29	private	private	ADJ
cblr-3031	189	30	transaction	transaction	NOUN
cblr-3031	189	31	.	.	PUNCT
cblr-3031	190	1	depending	depend	VERB
cblr-3031	190	2	on	on	ADP
cblr-3031	190	3	the	the	DET
cblr-3031	190	4	company	company	NOUN
cblr-3031	190	5	's	's	PART
cblr-3031	190	6	resources	resource	NOUN
cblr-3031	190	7	,	,	PUNCT
cblr-3031	190	8	more	more	ADJ
cblr-3031	190	9	specialized	specialized	ADJ
cblr-3031	190	10	forms	form	NOUN
cblr-3031	190	11	of	of	ADP
cblr-3031	190	12	financing	financing	NOUN
cblr-3031	190	13	may	may	AUX
cblr-3031	190	14	also	also	ADV
cblr-3031	190	15	be	be	AUX
cblr-3031	190	16	available	available	ADJ
cblr-3031	190	17	,	,	PUNCT
cblr-3031	190	18	such	such	ADJ
cblr-3031	190	19	as	as	ADP
cblr-3031	190	20	the	the	DET
cblr-3031	190	21	use	use	NOUN
cblr-3031	190	22	of	of	ADP
cblr-3031	190	23	an	an	DET
cblr-3031	190	24	employee	employee	NOUN
cblr-3031	190	25	stock	stock	NOUN
cblr-3031	190	26	ownership	ownership	NOUN
cblr-3031	190	27	plan	plan	NOUN
cblr-3031	190	28	.	.	PUNCT
cblr-3031	191	1	5	5	NUM
cblr-3031	191	2	see	see	VERB
cblr-3031	191	3	bell	bell	NOUN
cblr-3031	191	4	,	,	PUNCT
cblr-3031	191	5	supra	supra	PROPN
cblr-3031	191	6	note	note	NOUN
cblr-3031	191	7	53	53	NUM
cblr-3031	191	8	.	.	SYM
cblr-3031	191	9	5	5	NUM
cblr-3031	191	10	see	see	VERB
cblr-3031	191	11	cannon	cannon	NOUN
cblr-3031	191	12	,	,	PUNCT
cblr-3031	191	13	supra	supra	PROPN
cblr-3031	191	14	note	note	NOUN
cblr-3031	191	15	10	10	NUM
cblr-3031	191	16	,	,	PUNCT
cblr-3031	191	17	at	at	ADP
cblr-3031	191	18	215	215	NUM
cblr-3031	191	19	.	.	PUNCT
cblr-3031	192	1	60	60	NUM
cblr-3031	192	2	see	see	VERB
cblr-3031	192	3	i	i	PRON
cblr-3031	192	4	d.	d.	PROPN
cblr-3031	192	5	indeed	indeed	ADV
cblr-3031	192	6	,	,	PUNCT
cblr-3031	192	7	nonmanagement	nonmanagement	NOUN
cblr-3031	192	8	equity	equity	NOUN
cblr-3031	192	9	investors	investor	NOUN
cblr-3031	192	10	may	may	AUX
cblr-3031	192	11	bring	bring	VERB
cblr-3031	192	12	many	many	ADJ
cblr-3031	192	13	benefits	benefit	NOUN
cblr-3031	192	14	to	to	ADP
cblr-3031	192	15	the	the	DET
cblr-3031	192	16	deal	deal	NOUN
cblr-3031	192	17	.	.	PUNCT
cblr-3031	193	1	[	[	X
cblr-3031	193	2	t]hey	t]hey	PRON
cblr-3031	193	3	provide	provide	VERB
cblr-3031	193	4	management	management	NOUN
cblr-3031	193	5	expertise	expertise	NOUN
cblr-3031	193	6	,	,	PUNCT
cblr-3031	193	7	usually	usually	ADV
cblr-3031	193	8	in	in	ADP
cblr-3031	193	9	the	the	DET
cblr-3031	193	10	form	form	NOUN
cblr-3031	193	11	of	of	ADP
cblr-3031	193	12	seats	seat	NOUN
cblr-3031	193	13	on	on	ADP
cblr-3031	193	14	the	the	DET
cblr-3031	193	15	board	board	NOUN
cblr-3031	193	16	and	and	CCONJ
cblr-3031	193	17	key	key	ADJ
cblr-3031	193	18	contacts	contact	NOUN
cblr-3031	193	19	in	in	ADP
cblr-3031	193	20	the	the	DET
cblr-3031	193	21	business	business	NOUN
cblr-3031	193	22	community	community	NOUN
cblr-3031	193	23	.	.	PUNCT
cblr-3031	194	1	in	in	ADP
cblr-3031	194	2	sound	sound	ADJ
cblr-3031	194	3	operations	operation	NOUN
cblr-3031	194	4	,	,	PUNCT
cblr-3031	194	5	equity	equity	NOUN
cblr-3031	194	6	investors	investor	NOUN
cblr-3031	194	7	tend	tend	VERB
cblr-3031	194	8	to	to	PART
cblr-3031	194	9	leave	leave	VERB
cblr-3031	194	10	things	thing	NOUN
cblr-3031	194	11	alone	alone	ADJ
cblr-3031	194	12	and	and	CCONJ
cblr-3031	194	13	to	to	PART
cblr-3031	194	14	avoid	avoid	VERB
cblr-3031	194	15	upsetting	upset	VERB
cblr-3031	194	16	the	the	DET
cblr-3031	194	17	continuity	continuity	NOUN
cblr-3031	194	18	of	of	ADP
cblr-3031	194	19	profitable	profitable	ADJ
cblr-3031	194	20	operations	operation	NOUN
cblr-3031	194	21	.	.	PUNCT
cblr-3031	195	1	in	in	ADP
cblr-3031	195	2	poorly	poorly	ADV
cblr-3031	195	3	performing	perform	VERB
cblr-3031	195	4	operations	operation	NOUN
cblr-3031	195	5	,	,	PUNCT
cblr-3031	195	6	equity	equity	NOUN
cblr-3031	195	7	investors	investor	NOUN
cblr-3031	195	8	typically	typically	ADV
cblr-3031	195	9	have	have	VERB
cblr-3031	195	10	the	the	DET
cblr-3031	195	11	resources	resource	NOUN
cblr-3031	195	12	to	to	PART
cblr-3031	195	13	bring	bring	VERB
cblr-3031	195	14	in	in	ADP
cblr-3031	195	15	new	new	ADJ
cblr-3031	195	16	talent	talent	NOUN
cblr-3031	195	17	and	and	CCONJ
cblr-3031	195	18	spearhead	spearhead	VERB
cblr-3031	195	19	new	new	ADJ
cblr-3031	195	20	strategies	strategy	NOUN
cblr-3031	195	21	.	.	PUNCT
cblr-3031	196	1	michel	michel	PROPN
cblr-3031	196	2	allen	allen	PROPN
cblr-3031	196	3	,	,	PUNCT
cblr-3031	196	4	the	the	DET
cblr-3031	196	5	complete	complete	ADJ
cblr-3031	196	6	guide	guide	NOUN
cblr-3031	196	7	to	to	ADP
cblr-3031	196	8	a	a	DET
cblr-3031	196	9	successful	successful	ADJ
cblr-3031	196	10	leveraged	leveraged	ADJ
cblr-3031	196	11	buyout	buyout	NOUN
cblr-3031	196	12	192	192	NUM
cblr-3031	196	13	(	(	PUNCT
cblr-3031	196	14	1988	1988	NUM
cblr-3031	196	15	)	)	PUNCT
cblr-3031	196	16	.	.	PUNCT
cblr-3031	197	1	columbia	columbia	PROPN
cblr-3031	197	2	business	business	PROPN
cblr-3031	197	3	law	law	PROPN
cblr-3031	197	4	review	review	NOUN
cblr-3031	197	5	1	1	NUM
cblr-3031	197	6	.	.	PUNCT
cblr-3031	198	1	the	the	DET
cblr-3031	198	2	lbo	lbo	PROPN
cblr-3031	198	3	the	the	DET
cblr-3031	198	4	leveraged	leverage	VERB
cblr-3031	198	5	buyout	buyout	NOUN
cblr-3031	198	6	(	(	PUNCT
cblr-3031	198	7	"	"	PUNCT
cblr-3031	198	8	lbo	lbo	PROPN
cblr-3031	198	9	"	"	PUNCT
cblr-3031	198	10	)	)	PUNCT
cblr-3031	198	11	is	be	AUX
cblr-3031	198	12	a	a	DET
cblr-3031	198	13	typical	typical	ADJ
cblr-3031	198	14	way	way	NOUN
cblr-3031	198	15	to	to	PART
cblr-3031	198	16	structure	structure	VERB
cblr-3031	198	17	the	the	DET
cblr-3031	198	18	financing	financing	NOUN
cblr-3031	198	19	of	of	ADP
cblr-3031	198	20	a	a	DET
cblr-3031	198	21	going	go	VERB
cblr-3031	198	22	private	private	ADJ
cblr-3031	198	23	transaction	transaction	NOUN
cblr-3031	198	24	.	.	PUNCT
cblr-3031	199	1	in	in	ADP
cblr-3031	199	2	an	an	DET
cblr-3031	199	3	lbo	lbo	PROPN
cblr-3031	199	4	,	,	PUNCT
cblr-3031	199	5	a	a	DET
cblr-3031	199	6	group	group	NOUN
cblr-3031	199	7	of	of	ADP
cblr-3031	199	8	outside	outside	ADJ
cblr-3031	199	9	equity	equity	NOUN
cblr-3031	199	10	investors	investor	NOUN
cblr-3031	199	11	aligns	align	VERB
cblr-3031	199	12	with	with	ADP
cblr-3031	199	13	the	the	DET
cblr-3031	199	14	company	company	NOUN
cblr-3031	199	15	's	's	PART
cblr-3031	199	16	management	management	NOUN
cblr-3031	199	17	and	and	CCONJ
cblr-3031	199	18	finance	finance	VERB
cblr-3031	199	19	the	the	DET
cblr-3031	199	20	acquisition	acquisition	NOUN
cblr-3031	199	21	of	of	ADP
cblr-3031	199	22	the	the	DET
cblr-3031	199	23	company	company	NOUN
cblr-3031	199	24	's	's	PART
cblr-3031	199	25	publicly	publicly	ADV
cblr-3031	199	26	-	-	PUNCT
cblr-3031	199	27	held	hold	VERB
cblr-3031	199	28	shares	share	NOUN
cblr-3031	199	29	on	on	ADP
cblr-3031	199	30	the	the	DET
cblr-3031	199	31	credit	credit	NOUN
cblr-3031	199	32	of	of	ADP
cblr-3031	199	33	the	the	DET
cblr-3031	199	34	company	company	NOUN
cblr-3031	199	35	's	's	PART
cblr-3031	199	36	assets.6	assets.6	PROPN
cblr-3031	199	37	'	'	PART
cblr-3031	199	38	when	when	SCONJ
cblr-3031	199	39	the	the	DET
cblr-3031	199	40	management	management	NOUN
cblr-3031	199	41	of	of	ADP
cblr-3031	199	42	the	the	DET
cblr-3031	199	43	company	company	NOUN
cblr-3031	199	44	initiates	initiate	VERB
cblr-3031	199	45	the	the	DET
cblr-3031	199	46	transaction	transaction	NOUN
cblr-3031	199	47	,	,	PUNCT
cblr-3031	199	48	the	the	DET
cblr-3031	199	49	buyout	buyout	NOUN
cblr-3031	199	50	is	be	AUX
cblr-3031	199	51	referred	refer	VERB
cblr-3031	199	52	to	to	ADP
cblr-3031	199	53	as	as	ADP
cblr-3031	199	54	a	a	DET
cblr-3031	199	55	management	management	NOUN
cblr-3031	199	56	buyout	buyout	NOUN
cblr-3031	199	57	(	(	PUNCT
cblr-3031	199	58	"	"	PUNCT
cblr-3031	199	59	mbo	mbo	NOUN
cblr-3031	199	60	"	"	PUNCT
cblr-3031	199	61	)	)	PUNCT
cblr-3031	199	62	.	.	PUNCT
cblr-3031	200	1	normally	normally	ADV
cblr-3031	200	2	,	,	PUNCT
cblr-3031	200	3	the	the	DET
cblr-3031	200	4	acquiring	acquire	VERB
cblr-3031	200	5	group	group	NOUN
cblr-3031	200	6	creates	create	VERB
cblr-3031	200	7	a	a	DET
cblr-3031	200	8	new	new	ADJ
cblr-3031	200	9	shell	shell	NOUN
cblr-3031	200	10	company	company	NOUN
cblr-3031	200	11	with	with	ADP
cblr-3031	200	12	the	the	DET
cblr-3031	200	13	sole	sole	ADJ
cblr-3031	200	14	purpose	purpose	NOUN
cblr-3031	200	15	of	of	ADP
cblr-3031	200	16	raising	raise	VERB
cblr-3031	200	17	the	the	DET
cblr-3031	200	18	necessary	necessary	ADJ
cblr-3031	200	19	funds	fund	NOUN
cblr-3031	200	20	and	and	CCONJ
cblr-3031	200	21	acquiring	acquire	VERB
cblr-3031	200	22	the	the	DET
cblr-3031	200	23	target	target	NOUN
cblr-3031	200	24	company	company	NOUN
cblr-3031	200	25	by	by	ADP
cblr-3031	200	26	using	use	VERB
cblr-3031	200	27	any	any	PRON
cblr-3031	200	28	of	of	ADP
cblr-3031	200	29	the	the	DET
cblr-3031	200	30	usual	usual	ADJ
cblr-3031	200	31	methods	method	NOUN
cblr-3031	200	32	for	for	ADP
cblr-3031	200	33	going	go	VERB
cblr-3031	200	34	private	private	ADJ
cblr-3031	200	35	,	,	PUNCT
cblr-3031	200	36	such	such	ADJ
cblr-3031	200	37	as	as	ADP
cblr-3031	200	38	a	a	DET
cblr-3031	200	39	merger	merger	NOUN
cblr-3031	200	40	or	or	CCONJ
cblr-3031	200	41	tender	tender	ADJ
cblr-3031	200	42	offer.62	offer.62	NOUN
cblr-3031	200	43	2	2	NUM
cblr-3031	200	44	.	.	PUNCT
cblr-3031	200	45	debt	debt	NOUN
cblr-3031	200	46	financing	financing	NOUN
cblr-3031	200	47	debt	debt	NOUN
cblr-3031	200	48	has	have	VERB
cblr-3031	200	49	many	many	ADJ
cblr-3031	200	50	advantages	advantage	NOUN
cblr-3031	200	51	that	that	PRON
cblr-3031	200	52	make	make	VERB
cblr-3031	200	53	it	it	PRON
cblr-3031	200	54	the	the	DET
cblr-3031	200	55	preferred	preferred	ADJ
cblr-3031	200	56	form	form	NOUN
cblr-3031	200	57	of	of	ADP
cblr-3031	200	58	financing	finance	VERB
cblr-3031	200	59	a	a	DET
cblr-3031	200	60	going	go	VERB
cblr-3031	200	61	private	private	ADJ
cblr-3031	200	62	transaction	transaction	NOUN
cblr-3031	200	63	.	.	PUNCT
cblr-3031	201	1	debt	debt	NOUN
cblr-3031	201	2	has	have	VERB
cblr-3031	201	3	a	a	DET
cblr-3031	201	4	distinct	distinct	ADJ
cblr-3031	201	5	tax	tax	NOUN
cblr-3031	201	6	advantage	advantage	NOUN
cblr-3031	201	7	over	over	ADP
cblr-3031	201	8	equity	equity	NOUN
cblr-3031	201	9	in	in	ADP
cblr-3031	201	10	that	that	DET
cblr-3031	201	11	interest	interest	NOUN
cblr-3031	201	12	payments	payment	NOUN
cblr-3031	201	13	are	be	AUX
cblr-3031	201	14	generally	generally	ADV
cblr-3031	201	15	deductible	deductible	ADJ
cblr-3031	201	16	,	,	PUNCT
cblr-3031	201	17	whereas	whereas	SCONJ
cblr-3031	201	18	payments	payment	NOUN
cblr-3031	201	19	made	make	VERB
cblr-3031	201	20	on	on	ADP
cblr-3031	201	21	equity	equity	NOUN
cblr-3031	201	22	(	(	PUNCT
cblr-3031	201	23	i.e.	i.e.	X
cblr-3031	201	24	,	,	PUNCT
cblr-3031	201	25	dividends	dividend	NOUN
cblr-3031	201	26	)	)	PUNCT
cblr-3031	201	27	are	be	AUX
cblr-3031	201	28	not.6	not.6	PROPN
cblr-3031	201	29	it	it	PRON
cblr-3031	201	30	also	also	ADV
cblr-3031	201	31	has	have	VERB
cblr-3031	201	32	no	no	DET
cblr-3031	201	33	upside	upside	NOUN
cblr-3031	201	34	and	and	CCONJ
cblr-3031	201	35	thus	thus	ADV
cblr-3031	201	36	maximizes	maximize	VERB
cblr-3031	201	37	the	the	DET
cblr-3031	201	38	payout	payout	NOUN
cblr-3031	201	39	to	to	ADP
cblr-3031	201	40	the	the	DET
cblr-3031	201	41	small	small	ADJ
cblr-3031	201	42	group	group	NOUN
cblr-3031	201	43	of	of	ADP
cblr-3031	201	44	equity	equity	NOUN
cblr-3031	201	45	investors	investor	NOUN
cblr-3031	201	46	facilitating	facilitate	VERB
cblr-3031	201	47	the	the	DET
cblr-3031	201	48	transaction	transaction	NOUN
cblr-3031	201	49	while	while	NOUN
cblr-3031	201	50	,	,	PUNCT
cblr-3031	201	51	at	at	ADP
cblr-3031	201	52	the	the	DET
cblr-3031	201	53	same	same	ADJ
cblr-3031	201	54	time	time	NOUN
cblr-3031	201	55	,	,	PUNCT
cblr-3031	201	56	transferring	transfer	VERB
cblr-3031	201	57	some	some	DET
cblr-3031	201	58	risk	risk	NOUN
cblr-3031	201	59	to	to	ADP
cblr-3031	201	60	creditors	creditor	NOUN
cblr-3031	201	61	.	.	PUNCT
cblr-3031	202	1	debt	debt	NOUN
cblr-3031	202	2	need	need	AUX
cblr-3031	202	3	only	only	ADV
cblr-3031	202	4	be	be	AUX
cblr-3031	202	5	repaid	repay	VERB
cblr-3031	202	6	in	in	ADP
cblr-3031	202	7	the	the	DET
cblr-3031	202	8	amount	amount	NOUN
cblr-3031	202	9	of	of	ADP
cblr-3031	202	10	principal	principal	ADJ
cblr-3031	202	11	plus	plus	CCONJ
cblr-3031	202	12	interest	interest	NOUN
cblr-3031	202	13	payments	payment	NOUN
cblr-3031	202	14	,	,	PUNCT
cblr-3031	202	15	while	while	SCONJ
cblr-3031	202	16	equity	equity	NOUN
cblr-3031	202	17	investors	investor	NOUN
cblr-3031	202	18	share	share	VERB
cblr-3031	202	19	a	a	DET
cblr-3031	202	20	claim	claim	NOUN
cblr-3031	202	21	to	to	ADP
cblr-3031	202	22	the	the	DET
cblr-3031	202	23	remaining	remain	VERB
cblr-3031	202	24	profits	profit	NOUN
cblr-3031	202	25	captured	capture	VERB
cblr-3031	202	26	after	after	SCONJ
cblr-3031	202	27	the	the	DET
cblr-3031	202	28	company	company	NOUN
cblr-3031	202	29	has	have	AUX
cblr-3031	202	30	gone	go	VERB
cblr-3031	202	31	private	private	ADJ
cblr-3031	202	32	.	.	PUNCT
cblr-3031	203	1	banks	bank	NOUN
cblr-3031	203	2	provide	provide	VERB
cblr-3031	203	3	leverage	leverage	NOUN
cblr-3031	203	4	for	for	ADP
cblr-3031	203	5	the	the	DET
cblr-3031	203	6	transaction	transaction	NOUN
cblr-3031	203	7	in	in	ADP
cblr-3031	203	8	three	three	NUM
cblr-3031	203	9	basic	basic	ADJ
cblr-3031	203	10	forms	form	NOUN
cblr-3031	203	11	:	:	PUNCT
cblr-3031	203	12	revolving	revolve	VERB
cblr-3031	203	13	debt	debt	NOUN
cblr-3031	203	14	,	,	PUNCT
cblr-3031	203	15	term	term	NOUN
cblr-3031	203	16	debt	debt	NOUN
cblr-3031	203	17	,	,	PUNCT
cblr-3031	203	18	and	and	CCONJ
cblr-3031	203	19	mezzanine	mezzanine	NOUN
cblr-3031	203	20	debt	debt	NOUN
cblr-3031	203	21	.	.	PUNCT
cblr-3031	204	1	the	the	DET
cblr-3031	204	2	revolving	revolve	VERB
cblr-3031	204	3	facility	facility	NOUN
cblr-3031	204	4	is	be	AUX
cblr-3031	204	5	a	a	DET
cblr-3031	204	6	loan	loan	NOUN
cblr-3031	204	7	that	that	PRON
cblr-3031	204	8	is	be	AUX
cblr-3031	204	9	drawn	draw	VERB
cblr-3031	204	10	upon	upon	SCONJ
cblr-3031	204	11	by	by	ADP
cblr-3031	204	12	the	the	DET
cblr-3031	204	13	company	company	NOUN
cblr-3031	204	14	for	for	ADP
cblr-3031	204	15	its	its	PRON
cblr-3031	204	16	daily	daily	ADJ
cblr-3031	204	17	operations	operation	NOUN
cblr-3031	204	18	.	.	PUNCT
cblr-3031	205	1	4	4	NUM
cblr-3031	205	2	rather	rather	ADV
cblr-3031	205	3	than	than	ADP
cblr-3031	205	4	having	having	AUX
cblr-3031	205	5	set	set	VERB
cblr-3031	205	6	dates	date	NOUN
cblr-3031	205	7	for	for	ADP
cblr-3031	205	8	payments	payment	NOUN
cblr-3031	205	9	,	,	PUNCT
cblr-3031	205	10	the	the	DET
cblr-3031	205	11	loan	loan	NOUN
cblr-3031	205	12	goes	go	VERB
cblr-3031	205	13	up	up	ADP
cblr-3031	205	14	in	in	ADP
cblr-3031	205	15	months	month	NOUN
cblr-3031	205	16	with	with	ADP
cblr-3031	205	17	a	a	DET
cblr-3031	205	18	61	61	NUM
cblr-3031	205	19	see	see	NOUN
cblr-3031	205	20	bernstein	bernstein	PROPN
cblr-3031	205	21	,	,	PUNCT
cblr-3031	205	22	supra	supra	PROPN
cblr-3031	205	23	note	note	NOUN
cblr-3031	205	24	9	9	NUM
cblr-3031	205	25	.	.	X
cblr-3031	205	26	62	62	NUM
cblr-3031	205	27	see	see	VERB
cblr-3031	205	28	i	i	PRON
cblr-3031	205	29	d.	d.	PROPN
cblr-3031	205	30	63	63	NUM
cblr-3031	205	31	see	see	VERB
cblr-3031	205	32	26	26	NUM
cblr-3031	205	33	u.s.c	u.s.c	ADJ
cblr-3031	205	34	.	.	PUNCT
cblr-3031	206	1	§	§	PROPN
cblr-3031	206	2	163(a	163(a	PROPN
cblr-3031	206	3	)	)	PUNCT
cblr-3031	206	4	(	(	PUNCT
cblr-3031	206	5	2000	2000	NUM
cblr-3031	206	6	)	)	PUNCT
cblr-3031	206	7	.	.	PUNCT
cblr-3031	207	1	of	of	ADP
cblr-3031	207	2	course	course	NOUN
cblr-3031	207	3	,	,	PUNCT
cblr-3031	207	4	with	with	ADP
cblr-3031	207	5	recent	recent	ADJ
cblr-3031	207	6	changes	change	NOUN
cblr-3031	207	7	in	in	ADP
cblr-3031	207	8	dividend	dividend	NOUN
cblr-3031	207	9	taxation	taxation	NOUN
cblr-3031	207	10	,	,	PUNCT
cblr-3031	207	11	the	the	DET
cblr-3031	207	12	relative	relative	ADJ
cblr-3031	207	13	advantage	advantage	NOUN
cblr-3031	207	14	of	of	ADP
cblr-3031	207	15	debt	debt	NOUN
cblr-3031	207	16	over	over	ADP
cblr-3031	207	17	equity	equity	NOUN
cblr-3031	207	18	has	have	AUX
cblr-3031	207	19	,	,	PUNCT
cblr-3031	207	20	in	in	ADP
cblr-3031	207	21	general	general	ADJ
cblr-3031	207	22	,	,	PUNCT
cblr-3031	207	23	decreased	decrease	VERB
cblr-3031	207	24	.	.	PUNCT
cblr-3031	207	25	'	'	PUNCT
cblr-3031	208	1	see	see	VERB
cblr-3031	208	2	rick	rick	PROPN
cblr-3031	208	3	rickertsen	rickertsen	PROPN
cblr-3031	208	4	,	,	PUNCT
cblr-3031	208	5	buyout	buyout	VERB
cblr-3031	208	6	167	167	NUM
cblr-3031	208	7	(	(	PUNCT
cblr-3031	208	8	2001	2001	NUM
cblr-3031	208	9	)	)	PUNCT
cblr-3031	208	10	.	.	PUNCT
cblr-3031	209	1	[	[	X
cblr-3031	209	2	vol	vol	NOUN
cblr-3031	209	3	.	.	PUNCT
cblr-3031	209	4	2004	2004	NUM
cblr-3031	209	5	no	no	INTJ
cblr-3031	209	6	.	.	PUNCT
cblr-3031	210	1	2:505	2:505	NUM
cblr-3031	210	2	]	]	X
cblr-3031	210	3	survey	survey	NOUN
cblr-3031	210	4	:	:	PUNCT
cblr-3031	210	5	a	a	DET
cblr-3031	210	6	brief	brief	ADJ
cblr-3031	210	7	roadmap	roadmap	NOUN
cblr-3031	210	8	to	to	ADP
cblr-3031	210	9	going	go	VERB
cblr-3031	210	10	private	private	ADJ
cblr-3031	210	11	521	521	NUM
cblr-3031	210	12	negative	negative	ADJ
cblr-3031	210	13	cash	cash	NOUN
cblr-3031	210	14	flow	flow	NOUN
cblr-3031	210	15	and	and	CCONJ
cblr-3031	210	16	down	down	ADV
cblr-3031	210	17	during	during	ADP
cblr-3031	210	18	times	time	NOUN
cblr-3031	210	19	of	of	ADP
cblr-3031	210	20	positive	positive	ADJ
cblr-3031	210	21	cash	cash	NOUN
cblr-3031	210	22	flow	flow	NOUN
cblr-3031	210	23	,	,	PUNCT
cblr-3031	210	24	much	much	ADV
cblr-3031	210	25	like	like	ADP
cblr-3031	210	26	a	a	DET
cblr-3031	210	27	checking	checking	NOUN
cblr-3031	210	28	account	account	NOUN
cblr-3031	210	29	,	,	PUNCT
cblr-3031	210	30	throughout	throughout	ADP
cblr-3031	210	31	the	the	DET
cblr-3031	210	32	term	term	NOUN
cblr-3031	210	33	of	of	ADP
cblr-3031	210	34	the	the	DET
cblr-3031	210	35	loan	loan	NOUN
cblr-3031	210	36	.	.	PUNCT
cblr-3031	211	1	5	5	NUM
cblr-3031	211	2	the	the	DET
cblr-3031	211	3	revolving	revolve	VERB
cblr-3031	211	4	credit	credit	NOUN
cblr-3031	211	5	usually	usually	ADV
cblr-3031	211	6	has	have	VERB
cblr-3031	211	7	the	the	DET
cblr-3031	211	8	best	good	ADJ
cblr-3031	211	9	interest	interest	NOUN
cblr-3031	211	10	rate	rate	NOUN
cblr-3031	211	11	,	,	PUNCT
cblr-3031	211	12	as	as	SCONJ
cblr-3031	211	13	it	it	PRON
cblr-3031	211	14	is	be	AUX
cblr-3031	211	15	most	most	ADV
cblr-3031	211	16	senior	senior	ADJ
cblr-3031	211	17	and	and	CCONJ
cblr-3031	211	18	secured	secure	VERB
cblr-3031	211	19	by	by	ADP
cblr-3031	211	20	the	the	DET
cblr-3031	211	21	most	most	ADV
cblr-3031	211	22	liquid	liquid	ADJ
cblr-3031	211	23	assets	asset	NOUN
cblr-3031	211	24	in	in	ADP
cblr-3031	211	25	the	the	DET
cblr-3031	211	26	firm	firm	NOUN
cblr-3031	211	27	,	,	PUNCT
cblr-3031	211	28	and	and	CCONJ
cblr-3031	211	29	has	have	VERB
cblr-3031	211	30	a	a	DET
cblr-3031	211	31	term	term	NOUN
cblr-3031	211	32	of	of	ADP
cblr-3031	211	33	one	one	NUM
cblr-3031	211	34	to	to	PART
cblr-3031	211	35	three	three	NUM
cblr-3031	211	36	years	year	NOUN
cblr-3031	211	37	,	,	PUNCT
cblr-3031	211	38	which	which	PRON
cblr-3031	211	39	is	be	AUX
cblr-3031	211	40	normally	normally	ADV
cblr-3031	211	41	renewed	renew	VERB
cblr-3031	211	42	so	so	ADV
cblr-3031	211	43	long	long	ADV
cblr-3031	211	44	as	as	SCONJ
cblr-3031	211	45	the	the	DET
cblr-3031	211	46	company	company	NOUN
cblr-3031	211	47	is	be	AUX
cblr-3031	211	48	in	in	ADP
cblr-3031	211	49	good	good	ADJ
cblr-3031	211	50	financial	financial	ADJ
cblr-3031	211	51	condition.6	condition.6	PROPN
cblr-3031	211	52	term	term	NOUN
cblr-3031	211	53	debt	debt	NOUN
cblr-3031	211	54	,	,	PUNCT
cblr-3031	211	55	on	on	ADP
cblr-3031	211	56	the	the	DET
cblr-3031	211	57	other	other	ADJ
cblr-3031	211	58	hand	hand	NOUN
cblr-3031	211	59	,	,	PUNCT
cblr-3031	211	60	is	be	AUX
cblr-3031	211	61	due	due	ADJ
cblr-3031	211	62	to	to	PART
cblr-3031	211	63	be	be	AUX
cblr-3031	211	64	paid	pay	VERB
cblr-3031	211	65	down	down	ADP
cblr-3031	211	66	at	at	ADP
cblr-3031	211	67	specific	specific	ADJ
cblr-3031	211	68	times	time	NOUN
cblr-3031	211	69	over	over	ADP
cblr-3031	211	70	the	the	DET
cblr-3031	211	71	term	term	NOUN
cblr-3031	211	72	of	of	ADP
cblr-3031	211	73	the	the	DET
cblr-3031	211	74	loan	loan	NOUN
cblr-3031	211	75	.	.	PUNCT
cblr-3031	212	1	the	the	DET
cblr-3031	212	2	term	term	NOUN
cblr-3031	212	3	is	be	AUX
cblr-3031	212	4	usually	usually	ADV
cblr-3031	212	5	five	five	NUM
cblr-3031	212	6	to	to	PART
cblr-3031	212	7	seven	seven	NUM
cblr-3031	212	8	years	year	NOUN
cblr-3031	212	9	,	,	PUNCT
cblr-3031	212	10	longer	long	ADV
cblr-3031	212	11	than	than	ADP
cblr-3031	212	12	that	that	PRON
cblr-3031	212	13	of	of	ADP
cblr-3031	212	14	the	the	DET
cblr-3031	212	15	revolving	revolve	VERB
cblr-3031	212	16	debt	debt	NOUN
cblr-3031	212	17	,	,	PUNCT
cblr-3031	212	18	and	and	CCONJ
cblr-3031	212	19	the	the	DET
cblr-3031	212	20	loan	loan	NOUN
cblr-3031	212	21	is	be	AUX
cblr-3031	212	22	normally	normally	ADV
cblr-3031	212	23	secured	secure	VERB
cblr-3031	212	24	by	by	ADP
cblr-3031	212	25	less	less	ADJ
cblr-3031	212	26	liquid	liquid	ADJ
cblr-3031	212	27	assets	asset	NOUN
cblr-3031	212	28	,	,	PUNCT
cblr-3031	212	29	like	like	ADP
cblr-3031	212	30	real	real	ADJ
cblr-3031	212	31	estate	estate	NOUN
cblr-3031	212	32	and	and	CCONJ
cblr-3031	212	33	equipment.68	equipment.68	NOUN
cblr-3031	212	34	term	term	NOUN
cblr-3031	212	35	debt	debt	NOUN
cblr-3031	212	36	is	be	AUX
cblr-3031	212	37	second	second	ADJ
cblr-3031	212	38	in	in	ADP
cblr-3031	212	39	seniority	seniority	NOUN
cblr-3031	212	40	and	and	CCONJ
cblr-3031	212	41	has	have	VERB
cblr-3031	212	42	a	a	DET
cblr-3031	212	43	longer	long	ADJ
cblr-3031	212	44	term	term	NOUN
cblr-3031	212	45	,	,	PUNCT
cblr-3031	212	46	so	so	ADV
cblr-3031	212	47	its	its	PRON
cblr-3031	212	48	interest	interest	NOUN
cblr-3031	212	49	rates	rate	NOUN
cblr-3031	212	50	are	be	AUX
cblr-3031	212	51	higher	high	ADJ
cblr-3031	212	52	than	than	ADP
cblr-3031	212	53	those	those	PRON
cblr-3031	212	54	of	of	ADP
cblr-3031	212	55	revolving	revolve	VERB
cblr-3031	212	56	debt	debt	NOUN
cblr-3031	212	57	.	.	PUNCT
cblr-3031	213	1	combined	combine	VERB
cblr-3031	213	2	,	,	PUNCT
cblr-3031	213	3	revolving	revolve	VERB
cblr-3031	213	4	debt	debt	NOUN
cblr-3031	213	5	and	and	CCONJ
cblr-3031	213	6	term	term	NOUN
cblr-3031	213	7	debt	debt	NOUN
cblr-3031	213	8	provide	provide	VERB
cblr-3031	213	9	between	between	ADP
cblr-3031	213	10	40	40	NUM
cblr-3031	213	11	%	%	NOUN
cblr-3031	213	12	and	and	CCONJ
cblr-3031	213	13	70	70	NUM
cblr-3031	213	14	%	%	NOUN
cblr-3031	213	15	of	of	ADP
cblr-3031	213	16	the	the	DET
cblr-3031	213	17	purchase	purchase	NOUN
cblr-3031	213	18	price	price	NOUN
cblr-3031	213	19	in	in	ADP
cblr-3031	213	20	an	an	DET
cblr-3031	213	21	lbo.6	lbo.6	NUM
cblr-3031	213	22	9	9	NUM
cblr-3031	213	23	mezzanine	mezzanine	NOUN
cblr-3031	213	24	debt	debt	NOUN
cblr-3031	213	25	7	7	NUM
cblr-3031	213	26	°	°	PROPN
cblr-3031	213	27	is	be	AUX
cblr-3031	213	28	paid	pay	VERB
cblr-3031	213	29	off	off	ADP
cblr-3031	213	30	over	over	ADP
cblr-3031	213	31	a	a	DET
cblr-3031	213	32	period	period	NOUN
cblr-3031	213	33	of	of	ADP
cblr-3031	213	34	time	time	NOUN
cblr-3031	213	35	like	like	ADP
cblr-3031	213	36	term	term	NOUN
cblr-3031	213	37	debt	debt	NOUN
cblr-3031	213	38	,	,	PUNCT
cblr-3031	213	39	but	but	CCONJ
cblr-3031	213	40	usually	usually	ADV
cblr-3031	213	41	has	have	VERB
cblr-3031	213	42	a	a	DET
cblr-3031	213	43	longer	long	ADJ
cblr-3031	213	44	term	term	NOUN
cblr-3031	213	45	and	and	CCONJ
cblr-3031	213	46	requires	require	VERB
cblr-3031	213	47	a	a	DET
cblr-3031	213	48	much	much	ADV
cblr-3031	213	49	higher	high	ADJ
cblr-3031	213	50	yield	yield	NOUN
cblr-3031	213	51	because	because	SCONJ
cblr-3031	213	52	of	of	ADP
cblr-3031	213	53	its	its	PRON
cblr-3031	213	54	risky	risky	ADJ
cblr-3031	213	55	liquidation	liquidation	NOUN
cblr-3031	213	56	position.71	position.71	NOUN
cblr-3031	213	57	mezzanine	mezzanine	NOUN
cblr-3031	213	58	debt	debt	NOUN
cblr-3031	213	59	often	often	ADV
cblr-3031	213	60	includes	include	VERB
cblr-3031	213	61	an	an	DET
cblr-3031	213	62	equity	equity	NOUN
cblr-3031	213	63	feature	feature	NOUN
cblr-3031	213	64	,	,	PUNCT
cblr-3031	213	65	such	such	ADJ
cblr-3031	213	66	as	as	ADP
cblr-3031	213	67	detachable	detachable	ADJ
cblr-3031	213	68	warrants	warrant	NOUN
cblr-3031	213	69	or	or	CCONJ
cblr-3031	213	70	a	a	DET
cblr-3031	213	71	right	right	NOUN
cblr-3031	213	72	to	to	PART
cblr-3031	213	73	convert	convert	VERB
cblr-3031	213	74	into	into	ADP
cblr-3031	213	75	common	common	ADJ
cblr-3031	213	76	stock	stock	NOUN
cblr-3031	213	77	,	,	PUNCT
cblr-3031	213	78	provided	provide	VERB
cblr-3031	213	79	to	to	PART
cblr-3031	213	80	compensate	compensate	VERB
cblr-3031	213	81	the	the	DET
cblr-3031	213	82	lender	lender	NOUN
cblr-3031	213	83	for	for	ADP
cblr-3031	213	84	the	the	DET
cblr-3031	213	85	increased	increase	VERB
cblr-3031	213	86	leverage	leverage	NOUN
cblr-3031	213	87	risk	risk	NOUN
cblr-3031	213	88	or	or	CCONJ
cblr-3031	213	89	to	to	PART
cblr-3031	213	90	motivate	motivate	VERB
cblr-3031	213	91	the	the	DET
cblr-3031	213	92	lender	lender	NOUN
cblr-3031	213	93	to	to	PART
cblr-3031	213	94	reduce	reduce	VERB
cblr-3031	213	95	the	the	DET
cblr-3031	213	96	interest	interest	NOUN
cblr-3031	213	97	rate.72	rate.72	PROPN
cblr-3031	213	98	mezzanine	mezzanine	PROPN
cblr-3031	213	99	debt	debt	NOUN
cblr-3031	213	100	has	have	VERB
cblr-3031	213	101	the	the	DET
cblr-3031	213	102	advantage	advantage	NOUN
cblr-3031	213	103	of	of	ADP
cblr-3031	213	104	filling	fill	VERB
cblr-3031	213	105	in	in	ADP
cblr-3031	213	106	for	for	ADP
cblr-3031	213	107	equity	equity	NOUN
cblr-3031	213	108	investment	investment	NOUN
cblr-3031	213	109	when	when	SCONJ
cblr-3031	213	110	not	not	PART
cblr-3031	213	111	enough	enough	ADV
cblr-3031	213	112	can	can	AUX
cblr-3031	213	113	be	be	AUX
cblr-3031	213	114	raised	raise	VERB
cblr-3031	213	115	for	for	ADP
cblr-3031	213	116	the	the	DET
cblr-3031	213	117	buyout	buyout	NOUN
cblr-3031	213	118	or	or	CCONJ
cblr-3031	213	119	when	when	SCONJ
cblr-3031	213	120	the	the	DET
cblr-3031	213	121	acquirer	acquirer	NOUN
cblr-3031	213	122	's	's	PART
cblr-3031	213	123	preferences	preference	NOUN
cblr-3031	213	124	demand	demand	VERB
cblr-3031	213	125	it	it	PRON
cblr-3031	213	126	.	.	PUNCT
cblr-3031	214	1	its	its	PRON
cblr-3031	214	2	drawbacks	drawback	NOUN
cblr-3031	214	3	are	be	AUX
cblr-3031	214	4	the	the	DET
cblr-3031	214	5	time	time	NOUN
cblr-3031	214	6	and	and	CCONJ
cblr-3031	214	7	effort	effort	NOUN
cblr-3031	214	8	it	it	PRON
cblr-3031	214	9	takes	take	VERB
cblr-3031	214	10	to	to	PART
cblr-3031	214	11	pitch	pitch	VERB
cblr-3031	214	12	potential	potential	ADJ
cblr-3031	214	13	mezzanine	mezzanine	NOUN
cblr-3031	214	14	investors	investor	NOUN
cblr-3031	214	15	and	and	CCONJ
cblr-3031	214	16	the	the	DET
cblr-3031	214	17	greater	great	ADJ
cblr-3031	214	18	financial	financial	ADJ
cblr-3031	214	19	risks	risk	NOUN
cblr-3031	214	20	created	create	VERB
cblr-3031	214	21	by	by	ADP
cblr-3031	214	22	the	the	DET
cblr-3031	214	23	high	high	ADJ
cblr-3031	214	24	mezzanine	mezzanine	NOUN
cblr-3031	214	25	coupon.73	coupon.73	NOUN
cblr-3031	214	26	65	65	NUM
cblr-3031	214	27	see	see	VERB
cblr-3031	214	28	i	i	PRON
cblr-3031	214	29	d.	d.	PROPN
cblr-3031	214	30	66	66	NUM
cblr-3031	214	31	see	see	VERB
cblr-3031	214	32	i	i	PRON
cblr-3031	214	33	d.	d.	PROPN
cblr-3031	214	34	67	67	NUM
cblr-3031	214	35	see	see	VERB
cblr-3031	214	36	i	i	PRON
cblr-3031	214	37	d.	d.	PROPN
cblr-3031	214	38	6	6	NUM
cblr-3031	214	39	see	see	VERB
cblr-3031	214	40	i	i	PRON
cblr-3031	214	41	d.	d.	PROPN
cblr-3031	214	42	69	69	NUM
cblr-3031	214	43	see	see	VERB
cblr-3031	214	44	borden	borden	PROPN
cblr-3031	214	45	&	&	CCONJ
cblr-3031	214	46	yunis	yunis	PROPN
cblr-3031	214	47	,	,	PUNCT
cblr-3031	214	48	supra	supra	PROPN
cblr-3031	214	49	note	note	NOUN
cblr-3031	214	50	5	5	NUM
cblr-3031	214	51	,	,	PUNCT
cblr-3031	214	52	§	§	PROPN
cblr-3031	214	53	3.02	3.02	NUM
cblr-3031	214	54	.	.	PUNCT
cblr-3031	215	1	'	'	NUM
cblr-3031	215	2	0	0	NUM
cblr-3031	215	3	mezzanine	mezzanine	NOUN
cblr-3031	215	4	debt	debt	NOUN
cblr-3031	215	5	is	be	AUX
cblr-3031	215	6	so	so	ADV
cblr-3031	215	7	named	name	VERB
cblr-3031	215	8	because	because	SCONJ
cblr-3031	215	9	of	of	ADP
cblr-3031	215	10	its	its	PRON
cblr-3031	215	11	placement	placement	NOUN
cblr-3031	215	12	in	in	ADP
cblr-3031	215	13	the	the	DET
cblr-3031	215	14	capital	capital	NOUN
cblr-3031	215	15	structure	structure	NOUN
cblr-3031	215	16	below	below	ADP
cblr-3031	215	17	senior	senior	ADJ
cblr-3031	215	18	debt	debt	NOUN
cblr-3031	215	19	,	,	PUNCT
cblr-3031	215	20	but	but	CCONJ
cblr-3031	215	21	above	above	ADP
cblr-3031	215	22	preferred	preferred	ADJ
cblr-3031	215	23	equity	equity	NOUN
cblr-3031	215	24	.	.	PUNCT
cblr-3031	216	1	71	71	NUM
cblr-3031	216	2	see	see	VERB
cblr-3031	216	3	rickertsen	rickertsen	NOUN
cblr-3031	216	4	,	,	PUNCT
cblr-3031	216	5	supra	supra	PROPN
cblr-3031	216	6	note	note	PROPN
cblr-3031	216	7	64	64	NUM
cblr-3031	216	8	,	,	PUNCT
cblr-3031	216	9	at	at	ADP
cblr-3031	216	10	168	168	NUM
cblr-3031	216	11	.	.	PUNCT
cblr-3031	217	1	72	72	NUM
cblr-3031	217	2	see	see	VERB
cblr-3031	217	3	borden	borden	PROPN
cblr-3031	217	4	&	&	CCONJ
cblr-3031	217	5	yunis	yunis	PROPN
cblr-3031	217	6	,	,	PUNCT
cblr-3031	217	7	supra	supra	PROPN
cblr-3031	217	8	note	note	NOUN
cblr-3031	217	9	5	5	NUM
cblr-3031	217	10	,	,	PUNCT
cblr-3031	217	11	§	§	PROPN
cblr-3031	217	12	6.02	6.02	NUM
cblr-3031	217	13	71	71	NUM
cblr-3031	217	14	see	see	NOUN
cblr-3031	217	15	rickertsen	rickertsen	NOUN
cblr-3031	217	16	,	,	PUNCT
cblr-3031	217	17	supra	supra	PROPN
cblr-3031	217	18	note	note	PROPN
cblr-3031	217	19	64	64	NUM
cblr-3031	217	20	,	,	PUNCT
cblr-3031	217	21	at	at	ADP
cblr-3031	217	22	168	168	NUM
cblr-3031	217	23	.	.	PUNCT
cblr-3031	218	1	3	3	X
cblr-3031	218	2	.	.	X
cblr-3031	218	3	equity	equity	NOUN
cblr-3031	218	4	financing	finance	VERB
cblr-3031	218	5	the	the	DET
cblr-3031	218	6	common	common	ADJ
cblr-3031	218	7	equity	equity	NOUN
cblr-3031	218	8	holders	holder	NOUN
cblr-3031	218	9	in	in	ADP
cblr-3031	218	10	a	a	DET
cblr-3031	218	11	going	go	VERB
cblr-3031	218	12	private	private	ADJ
cblr-3031	218	13	transaction	transaction	NOUN
cblr-3031	218	14	are	be	AUX
cblr-3031	218	15	usually	usually	ADV
cblr-3031	218	16	management	management	NOUN
cblr-3031	218	17	as	as	ADP
cblr-3031	218	18	or	or	CCONJ
cblr-3031	218	19	with	with	ADP
cblr-3031	218	20	the	the	DET
cblr-3031	218	21	acquisition	acquisition	NOUN
cblr-3031	218	22	group	group	NOUN
cblr-3031	218	23	.	.	PUNCT
cblr-3031	219	1	"	"	PUNCT
cblr-3031	219	2	[	[	X
cblr-3031	219	3	m]ost	m]ost	NOUN
cblr-3031	219	4	lbo	lbo	PROPN
cblr-3031	219	5	sponsors	sponsor	NOUN
cblr-3031	219	6	require	require	VERB
cblr-3031	219	7	members	member	NOUN
cblr-3031	219	8	of	of	ADP
cblr-3031	219	9	the	the	DET
cblr-3031	219	10	group	group	NOUN
cblr-3031	219	11	to	to	PART
cblr-3031	219	12	make	make	VERB
cblr-3031	219	13	what	what	PRON
cblr-3031	219	14	for	for	ADP
cblr-3031	219	15	them	they	PRON
cblr-3031	219	16	is	be	AUX
cblr-3031	219	17	a	a	DET
cblr-3031	219	18	substantial	substantial	ADJ
cblr-3031	219	19	investment	investment	NOUN
cblr-3031	219	20	in	in	ADP
cblr-3031	219	21	the	the	DET
cblr-3031	219	22	new	new	ADJ
cblr-3031	219	23	enterprise	enterprise	NOUN
cblr-3031	219	24	,	,	PUNCT
cblr-3031	219	25	even	even	ADV
cblr-3031	219	26	though	though	SCONJ
cblr-3031	219	27	it	it	PRON
cblr-3031	219	28	may	may	AUX
cblr-3031	219	29	be	be	AUX
cblr-3031	219	30	a	a	DET
cblr-3031	219	31	minor	minor	ADJ
cblr-3031	219	32	part	part	NOUN
cblr-3031	219	33	of	of	ADP
cblr-3031	219	34	the	the	DET
cblr-3031	219	35	entire	entire	ADJ
cblr-3031	219	36	lbo	lbo	PROPN
cblr-3031	219	37	capitalization	capitalization	NOUN
cblr-3031	219	38	,	,	PUNCT
cblr-3031	219	39	as	as	ADP
cblr-3031	219	40	a	a	DET
cblr-3031	219	41	means	means	NOUN
cblr-3031	219	42	of	of	ADP
cblr-3031	219	43	committing	commit	VERB
cblr-3031	219	44	management	management	NOUN
cblr-3031	219	45	to	to	ADP
cblr-3031	219	46	the	the	DET
cblr-3031	219	47	enterprise	enterprise	NOUN
cblr-3031	219	48	.	.	PUNCT
cblr-3031	220	1	"74	"74	VERB
cblr-3031	220	2	in	in	ADP
cblr-3031	220	3	such	such	ADJ
cblr-3031	220	4	situations	situation	NOUN
cblr-3031	220	5	,	,	PUNCT
cblr-3031	220	6	the	the	DET
cblr-3031	220	7	percentage	percentage	NOUN
cblr-3031	220	8	of	of	ADP
cblr-3031	220	9	management	management	NOUN
cblr-3031	220	10	equity	equity	NOUN
cblr-3031	220	11	following	follow	VERB
cblr-3031	220	12	the	the	DET
cblr-3031	220	13	transaction	transaction	NOUN
cblr-3031	220	14	generally	generally	ADV
cblr-3031	220	15	ranges	range	VERB
cblr-3031	220	16	from	from	ADP
cblr-3031	220	17	4	4	NUM
cblr-3031	220	18	%	%	NOUN
cblr-3031	220	19	to	to	ADP
cblr-3031	220	20	20%.11	20%.11	NUM
cblr-3031	220	21	in	in	ADP
cblr-3031	220	22	addition	addition	NOUN
cblr-3031	220	23	,	,	PUNCT
cblr-3031	220	24	as	as	SCONJ
cblr-3031	220	25	previously	previously	ADV
cblr-3031	220	26	mentioned	mention	VERB
cblr-3031	220	27	,	,	PUNCT
cblr-3031	220	28	outside	outside	ADP
cblr-3031	220	29	equity	equity	NOUN
cblr-3031	220	30	capital	capital	NOUN
cblr-3031	220	31	is	be	AUX
cblr-3031	220	32	also	also	ADV
cblr-3031	220	33	needed	need	VERB
cblr-3031	220	34	in	in	ADP
cblr-3031	220	35	most	most	ADV
cblr-3031	220	36	going	go	VERB
cblr-3031	220	37	private	private	ADJ
cblr-3031	220	38	transactions	transaction	NOUN
cblr-3031	220	39	and	and	CCONJ
cblr-3031	220	40	can	can	AUX
cblr-3031	220	41	come	come	VERB
cblr-3031	220	42	from	from	ADP
cblr-3031	220	43	a	a	DET
cblr-3031	220	44	variety	variety	NOUN
cblr-3031	220	45	of	of	ADP
cblr-3031	220	46	sources	source	NOUN
cblr-3031	220	47	,	,	PUNCT
cblr-3031	220	48	like	like	ADP
cblr-3031	220	49	"	"	PUNCT
cblr-3031	220	50	buyout	buyout	NOUN
cblr-3031	220	51	funds	fund	NOUN
cblr-3031	220	52	,	,	PUNCT
cblr-3031	220	53	venture	venture	NOUN
cblr-3031	220	54	capitalists	capitalist	NOUN
cblr-3031	220	55	,	,	PUNCT
cblr-3031	220	56	private	private	ADJ
cblr-3031	220	57	equity	equity	NOUN
cblr-3031	220	58	firms	firm	NOUN
cblr-3031	220	59	and	and	CCONJ
cblr-3031	220	60	strategic	strategic	ADJ
cblr-3031	220	61	investors	investor	NOUN
cblr-3031	220	62	.	.	PUNCT
cblr-3031	221	1	"76	"76	NOUN
cblr-3031	221	2	4	4	NUM
cblr-3031	221	3	.	.	PUNCT
cblr-3031	222	1	esop	esop	AUX
cblr-3031	222	2	financing	finance	VERB
cblr-3031	222	3	another	another	DET
cblr-3031	222	4	notable	notable	ADJ
cblr-3031	222	5	means	mean	NOUN
cblr-3031	222	6	of	of	ADP
cblr-3031	222	7	financing	finance	VERB
cblr-3031	222	8	a	a	DET
cblr-3031	222	9	going	go	VERB
cblr-3031	222	10	private	private	ADJ
cblr-3031	222	11	transaction	transaction	NOUN
cblr-3031	222	12	is	be	AUX
cblr-3031	222	13	through	through	ADP
cblr-3031	222	14	the	the	DET
cblr-3031	222	15	use	use	NOUN
cblr-3031	222	16	of	of	ADP
cblr-3031	222	17	the	the	DET
cblr-3031	222	18	company	company	NOUN
cblr-3031	222	19	's	's	PART
cblr-3031	222	20	employee	employee	NOUN
cblr-3031	222	21	stock	stock	NOUN
cblr-3031	222	22	ownership	ownership	NOUN
cblr-3031	222	23	plan	plan	NOUN
cblr-3031	222	24	(	(	PUNCT
cblr-3031	222	25	"	"	PUNCT
cblr-3031	222	26	esop").77	esop").77	PROPN
cblr-3031	222	27	in	in	ADP
cblr-3031	222	28	this	this	DET
cblr-3031	222	29	situation	situation	NOUN
cblr-3031	222	30	,	,	PUNCT
cblr-3031	222	31	a	a	DET
cblr-3031	222	32	company	company	NOUN
cblr-3031	222	33	uses	use	VERB
cblr-3031	222	34	its	its	PRON
cblr-3031	222	35	existing	exist	VERB
cblr-3031	222	36	esop	esop	NOUN
cblr-3031	222	37	or	or	CCONJ
cblr-3031	222	38	forms	form	VERB
cblr-3031	222	39	a	a	DET
cblr-3031	222	40	new	new	ADJ
cblr-3031	222	41	plan	plan	NOUN
cblr-3031	222	42	in	in	ADP
cblr-3031	222	43	order	order	NOUN
cblr-3031	222	44	to	to	PART
cblr-3031	222	45	finance	finance	VERB
cblr-3031	222	46	the	the	DET
cblr-3031	222	47	purchase	purchase	NOUN
cblr-3031	222	48	of	of	ADP
cblr-3031	222	49	the	the	DET
cblr-3031	222	50	company	company	NOUN
cblr-3031	222	51	using	use	VERB
cblr-3031	222	52	the	the	DET
cblr-3031	222	53	esop	esop	PROPN
cblr-3031	222	54	's	's	PART
cblr-3031	222	55	pre	pre	ADJ
cblr-3031	222	56	-	-	ADJ
cblr-3031	222	57	tax	tax	ADJ
cblr-3031	222	58	cash	cash	NOUN
cblr-3031	222	59	flow.78	flow.78	NOUN
cblr-3031	222	60	the	the	DET
cblr-3031	222	61	esop	esop	PROPN
cblr-3031	222	62	borrows	borrow	VERB
cblr-3031	222	63	the	the	DET
cblr-3031	222	64	money	money	NOUN
cblr-3031	222	65	necessary	necessary	ADJ
cblr-3031	222	66	for	for	ADP
cblr-3031	222	67	the	the	DET
cblr-3031	222	68	transaction	transaction	NOUN
cblr-3031	222	69	,	,	PUNCT
cblr-3031	222	70	with	with	ADP
cblr-3031	222	71	the	the	DET
cblr-3031	222	72	loan	loan	NOUN
cblr-3031	222	73	guaranteed	guarantee	VERB
cblr-3031	222	74	by	by	ADP
cblr-3031	222	75	the	the	DET
cblr-3031	222	76	company	company	NOUN
cblr-3031	222	77	,	,	PUNCT
cblr-3031	222	78	and	and	CCONJ
cblr-3031	222	79	then	then	ADV
cblr-3031	222	80	uses	use	VERB
cblr-3031	222	81	the	the	DET
cblr-3031	222	82	proceeds	proceed	NOUN
cblr-3031	222	83	to	to	PART
cblr-3031	222	84	buy	buy	VERB
cblr-3031	222	85	the	the	DET
cblr-3031	222	86	company	company	NOUN
cblr-3031	222	87	's	's	PART
cblr-3031	222	88	stock.79	stock.79	NOUN
cblr-3031	222	89	the	the	DET
cblr-3031	222	90	purchased	purchase	VERB
cblr-3031	222	91	stock	stock	NOUN
cblr-3031	222	92	is	be	AUX
cblr-3031	222	93	pledged	pledge	VERB
cblr-3031	222	94	to	to	ADP
cblr-3031	222	95	the	the	DET
cblr-3031	222	96	lender	lender	NOUN
cblr-3031	222	97	,	,	PUNCT
cblr-3031	222	98	and	and	CCONJ
cblr-3031	222	99	the	the	DET
cblr-3031	222	100	company	company	NOUN
cblr-3031	222	101	uses	use	VERB
cblr-3031	222	102	the	the	DET
cblr-3031	222	103	proceeds	proceed	NOUN
cblr-3031	222	104	of	of	ADP
cblr-3031	222	105	the	the	DET
cblr-3031	222	106	sale	sale	NOUN
cblr-3031	222	107	to	to	PART
cblr-3031	222	108	pay	pay	VERB
cblr-3031	222	109	down	down	ADP
cblr-3031	222	110	some	some	DET
cblr-3031	222	111	74	74	NUM
cblr-3031	222	112	borden	borden	PROPN
cblr-3031	222	113	&	&	CCONJ
cblr-3031	222	114	yunis	yunis	PROPN
cblr-3031	222	115	,	,	PUNCT
cblr-3031	222	116	supra	supra	PROPN
cblr-3031	222	117	note	note	NOUN
cblr-3031	222	118	5	5	NUM
cblr-3031	222	119	,	,	PUNCT
cblr-3031	222	120	§	§	PROPN
cblr-3031	222	121	3.02	3.02	NUM
cblr-3031	222	122	.	.	PUNCT
cblr-3031	222	123	"	"	PUNCT
cblr-3031	223	1	see	see	VERB
cblr-3031	223	2	i	i	PRON
cblr-3031	223	3	d.	d.	PROPN
cblr-3031	223	4	76	76	NUM
cblr-3031	223	5	cannon	cannon	NOUN
cblr-3031	223	6	,	,	PUNCT
cblr-3031	223	7	supra	supra	PROPN
cblr-3031	223	8	note	note	NOUN
cblr-3031	223	9	10	10	NUM
cblr-3031	223	10	,	,	PUNCT
cblr-3031	223	11	at	at	ADP
cblr-3031	223	12	215	215	NUM
cblr-3031	223	13	.	.	NOUN
cblr-3031	223	14	7	7	NUM
cblr-3031	224	1	an	an	DET
cblr-3031	224	2	esop	esop	NOUN
cblr-3031	224	3	is	be	AUX
cblr-3031	224	4	a	a	DET
cblr-3031	224	5	defined	define	VERB
cblr-3031	224	6	contribution	contribution	NOUN
cblr-3031	224	7	benefit	benefit	NOUN
cblr-3031	224	8	plan	plan	NOUN
cblr-3031	224	9	through	through	ADP
cblr-3031	224	10	which	which	PRON
cblr-3031	224	11	employees	employee	NOUN
cblr-3031	224	12	acquire	acquire	VERB
cblr-3031	224	13	an	an	DET
cblr-3031	224	14	equity	equity	NOUN
cblr-3031	224	15	interest	interest	NOUN
cblr-3031	224	16	in	in	ADP
cblr-3031	224	17	their	their	PRON
cblr-3031	224	18	employer	employer	NOUN
cblr-3031	224	19	.	.	PUNCT
cblr-3031	225	1	the	the	DET
cblr-3031	225	2	employing	employ	VERB
cblr-3031	225	3	company	company	NOUN
cblr-3031	225	4	sets	set	VERB
cblr-3031	225	5	up	up	ADP
cblr-3031	225	6	a	a	DET
cblr-3031	225	7	trust	trust	NOUN
cblr-3031	225	8	on	on	ADP
cblr-3031	225	9	behalf	behalf	NOUN
cblr-3031	225	10	of	of	ADP
cblr-3031	225	11	its	its	PRON
cblr-3031	225	12	employees	employee	NOUN
cblr-3031	225	13	and	and	CCONJ
cblr-3031	225	14	contributes	contribute	VERB
cblr-3031	225	15	either	either	PRON
cblr-3031	225	16	company	company	NOUN
cblr-3031	225	17	stock	stock	NOUN
cblr-3031	225	18	or	or	CCONJ
cblr-3031	225	19	tax	tax	NOUN
cblr-3031	225	20	-	-	PUNCT
cblr-3031	225	21	deductible	deductible	ADJ
cblr-3031	225	22	payments	payment	NOUN
cblr-3031	225	23	with	with	ADP
cblr-3031	225	24	which	which	PRON
cblr-3031	225	25	the	the	DET
cblr-3031	225	26	trust	trust	NOUN
cblr-3031	225	27	purchases	purchase	VERB
cblr-3031	225	28	company	company	NOUN
cblr-3031	225	29	stock	stock	NOUN
cblr-3031	225	30	and	and	CCONJ
cblr-3031	225	31	distributes	distribute	VERB
cblr-3031	225	32	it	it	PRON
cblr-3031	225	33	to	to	ADP
cblr-3031	225	34	individual	individual	ADJ
cblr-3031	225	35	employee	employee	NOUN
cblr-3031	225	36	accounts	account	NOUN
cblr-3031	225	37	.	.	PUNCT
cblr-3031	226	1	the	the	DET
cblr-3031	226	2	trust	trust	NOUN
cblr-3031	226	3	may	may	AUX
cblr-3031	226	4	also	also	ADV
cblr-3031	226	5	borrow	borrow	VERB
cblr-3031	226	6	money	money	NOUN
cblr-3031	226	7	to	to	PART
cblr-3031	226	8	purchase	purchase	VERB
cblr-3031	226	9	stock	stock	NOUN
cblr-3031	226	10	,	,	PUNCT
cblr-3031	226	11	with	with	ADP
cblr-3031	226	12	the	the	DET
cblr-3031	226	13	employing	employ	VERB
cblr-3031	226	14	company	company	NOUN
cblr-3031	226	15	repaying	repay	VERB
cblr-3031	226	16	the	the	DET
cblr-3031	226	17	loan	loan	NOUN
cblr-3031	226	18	.	.	PUNCT
cblr-3031	227	1	see	see	PROPN
cblr-3031	227	2	bernstein	bernstein	PROPN
cblr-3031	227	3	,	,	PUNCT
cblr-3031	227	4	supra	supra	PROPN
cblr-3031	227	5	note	note	NOUN
cblr-3031	227	6	9	9	NUM
cblr-3031	227	7	.	.	NOUN
cblr-3031	227	8	9	9	NUM
cblr-3031	227	9	see	see	VERB
cblr-3031	227	10	i	i	PROPN
cblr-3031	227	11	d.	d.	PROPN
cblr-3031	228	1	[	[	X
cblr-3031	228	2	vol	vol	NOUN
cblr-3031	228	3	.	.	PUNCT
cblr-3031	229	1	2004columbia	2004columbia	NUM
cblr-3031	229	2	business	business	NOUN
cblr-3031	229	3	law	law	NOUN
cblr-3031	229	4	review	review	NOUN
cblr-3031	229	5	no	no	INTJ
cblr-3031	229	6	.	.	PUNCT
cblr-3031	230	1	2:505	2:505	NUM
cblr-3031	230	2	]	]	X
cblr-3031	230	3	survey	survey	NOUN
cblr-3031	230	4	:	:	PUNCT
cblr-3031	230	5	a	a	DET
cblr-3031	230	6	brief	brief	ADJ
cblr-3031	230	7	roadmap	roadmap	NOUN
cblr-3031	230	8	to	to	ADP
cblr-3031	230	9	going	go	VERB
cblr-3031	230	10	private	private	ADJ
cblr-3031	230	11	of	of	ADP
cblr-3031	230	12	the	the	DET
cblr-3031	230	13	lbo	lbo	PROPN
cblr-3031	230	14	debt	debt	NOUN
cblr-3031	230	15	.	.	PUNCT
cblr-3031	231	1	"0	"0	VERB
cblr-3031	231	2	thus	thus	ADV
cblr-3031	231	3	,	,	PUNCT
cblr-3031	231	4	in	in	ADP
cblr-3031	231	5	effect	effect	NOUN
cblr-3031	231	6	,	,	PUNCT
cblr-3031	231	7	the	the	DET
cblr-3031	231	8	company	company	NOUN
cblr-3031	231	9	is	be	AUX
cblr-3031	231	10	amortizing	amortize	VERB
cblr-3031	231	11	the	the	DET
cblr-3031	231	12	buyout	buyout	NOUN
cblr-3031	231	13	debt	debt	NOUN
cblr-3031	231	14	using	use	VERB
cblr-3031	231	15	pre	pre	ADJ
cblr-3031	231	16	-	-	ADJ
cblr-3031	231	17	tax	tax	ADJ
cblr-3031	231	18	dollars	dollar	NOUN
cblr-3031	231	19	.	.	PUNCT
cblr-3031	232	1	the	the	DET
cblr-3031	232	2	esop	esop	PROPN
cblr-3031	232	3	can	can	AUX
cblr-3031	232	4	also	also	ADV
cblr-3031	232	5	be	be	AUX
cblr-3031	232	6	used	use	VERB
cblr-3031	232	7	in	in	ADP
cblr-3031	232	8	a	a	DET
cblr-3031	232	9	going	go	VERB
cblr-3031	232	10	private	private	ADJ
cblr-3031	232	11	tender	tender	NOUN
cblr-3031	232	12	offer	offer	NOUN
cblr-3031	232	13	,	,	PUNCT
cblr-3031	232	14	whereby	whereby	SCONJ
cblr-3031	232	15	the	the	DET
cblr-3031	232	16	esop	esop	PROPN
cblr-3031	232	17	uses	use	VERB
cblr-3031	232	18	the	the	DET
cblr-3031	232	19	loan	loan	NOUN
cblr-3031	232	20	proceeds	proceed	NOUN
cblr-3031	232	21	to	to	PART
cblr-3031	232	22	purchase	purchase	VERB
cblr-3031	232	23	stock	stock	NOUN
cblr-3031	232	24	directly	directly	ADV
cblr-3031	232	25	from	from	ADP
cblr-3031	232	26	the	the	DET
cblr-3031	232	27	public.81	public.81	NOUN
cblr-3031	232	28	it	it	PRON
cblr-3031	232	29	should	should	AUX
cblr-3031	232	30	be	be	AUX
cblr-3031	232	31	noted	note	VERB
cblr-3031	232	32	,	,	PUNCT
cblr-3031	232	33	however	however	ADV
cblr-3031	232	34	,	,	PUNCT
cblr-3031	232	35	that	that	SCONJ
cblr-3031	232	36	the	the	DET
cblr-3031	232	37	use	use	NOUN
cblr-3031	232	38	of	of	ADP
cblr-3031	232	39	esops	esop	NOUN
cblr-3031	232	40	in	in	ADP
cblr-3031	232	41	going	go	VERB
cblr-3031	232	42	private	private	ADJ
cblr-3031	232	43	transactions	transaction	NOUN
cblr-3031	232	44	presents	present	VERB
cblr-3031	232	45	substantial	substantial	ADJ
cblr-3031	232	46	issues	issue	NOUN
cblr-3031	232	47	,	,	PUNCT
cblr-3031	232	48	including	include	VERB
cblr-3031	232	49	:	:	PUNCT
cblr-3031	232	50	the	the	DET
cblr-3031	232	51	price	price	NOUN
cblr-3031	232	52	and	and	CCONJ
cblr-3031	232	53	other	other	ADJ
cblr-3031	232	54	terms	term	NOUN
cblr-3031	232	55	at	at	ADP
cblr-3031	232	56	which	which	PRON
cblr-3031	232	57	the	the	DET
cblr-3031	232	58	esop	esop	PROPN
cblr-3031	232	59	purchases	purchase	VERB
cblr-3031	232	60	its	its	PRON
cblr-3031	232	61	shares	share	NOUN
cblr-3031	232	62	in	in	ADP
cblr-3031	232	63	relation	relation	NOUN
cblr-3031	232	64	to	to	ADP
cblr-3031	232	65	the	the	DET
cblr-3031	232	66	price	price	NOUN
cblr-3031	232	67	and	and	CCONJ
cblr-3031	232	68	other	other	ADJ
cblr-3031	232	69	terms	term	NOUN
cblr-3031	232	70	at	at	ADP
cblr-3031	232	71	which	which	PRON
cblr-3031	232	72	other	other	ADJ
cblr-3031	232	73	investors	investor	NOUN
cblr-3031	232	74	(	(	PUNCT
cblr-3031	232	75	including	include	VERB
cblr-3031	232	76	management	management	NOUN
cblr-3031	232	77	and	and	CCONJ
cblr-3031	232	78	lenders	lender	NOUN
cblr-3031	232	79	)	)	PUNCT
cblr-3031	232	80	purchase	purchase	NOUN
cblr-3031	232	81	equity	equity	NOUN
cblr-3031	232	82	and/or	and/or	CCONJ
cblr-3031	232	83	debt	debt	NOUN
cblr-3031	232	84	securities	security	NOUN
cblr-3031	232	85	,	,	PUNCT
cblr-3031	232	86	and	and	CCONJ
cblr-3031	232	87	the	the	DET
cblr-3031	232	88	degree	degree	NOUN
cblr-3031	232	89	to	to	PART
cblr-3031	232	90	which	which	DET
cblr-3031	232	91	borrowing	borrow	VERB
cblr-3031	232	92	by	by	ADP
cblr-3031	232	93	the	the	DET
cblr-3031	232	94	esop	esop	PROPN
cblr-3031	232	95	may	may	AUX
cblr-3031	232	96	be	be	AUX
cblr-3031	232	97	limited	limit	VERB
cblr-3031	232	98	by	by	ADP
cblr-3031	232	99	covered	cover	VERB
cblr-3031	232	100	compensation	compensation	NOUN
cblr-3031	232	101	restrictions	restriction	NOUN
cblr-3031	232	102	under	under	ADP
cblr-3031	232	103	the	the	DET
cblr-3031	232	104	tax	tax	NOUN
cblr-3031	232	105	laws.82	laws.82	NOUN
cblr-3031	232	106	consequently	consequently	ADV
cblr-3031	232	107	,	,	PUNCT
cblr-3031	232	108	great	great	ADJ
cblr-3031	232	109	care	care	NOUN
cblr-3031	232	110	must	must	AUX
cblr-3031	232	111	be	be	AUX
cblr-3031	232	112	taken	take	VERB
cblr-3031	232	113	in	in	ADP
cblr-3031	232	114	structuring	structure	VERB
cblr-3031	232	115	and	and	CCONJ
cblr-3031	232	116	implementing	implement	VERB
cblr-3031	232	117	a	a	DET
cblr-3031	232	118	leveraged	leverage	VERB
cblr-3031	232	119	esop	esop	NOUN
cblr-3031	232	120	transaction	transaction	NOUN
cblr-3031	232	121	.	.	PUNCT
cblr-3031	233	1	5	5	X
cblr-3031	233	2	.	.	X
cblr-3031	233	3	current	current	ADJ
cblr-3031	233	4	financing	financing	NOUN
cblr-3031	233	5	climate	climate	NOUN
cblr-3031	233	6	the	the	DET
cblr-3031	233	7	economic	economic	ADJ
cblr-3031	233	8	climate	climate	NOUN
cblr-3031	233	9	for	for	ADP
cblr-3031	233	10	raising	raise	VERB
cblr-3031	233	11	financing	financing	NOUN
cblr-3031	233	12	for	for	ADP
cblr-3031	233	13	going	go	VERB
cblr-3031	233	14	private	private	ADJ
cblr-3031	233	15	transactions	transaction	NOUN
cblr-3031	233	16	is	be	AUX
cblr-3031	233	17	good	good	ADJ
cblr-3031	233	18	.	.	PUNCT
cblr-3031	234	1	first	first	ADV
cblr-3031	234	2	,	,	PUNCT
cblr-3031	234	3	relatively	relatively	ADV
cblr-3031	234	4	low	low	ADJ
cblr-3031	234	5	interest	interest	NOUN
cblr-3031	234	6	rates	rate	NOUN
cblr-3031	234	7	may	may	AUX
cblr-3031	234	8	permit	permit	VERB
cblr-3031	234	9	going	go	VERB
cblr-3031	234	10	private	private	ADJ
cblr-3031	234	11	transactions	transaction	NOUN
cblr-3031	234	12	to	to	PART
cblr-3031	234	13	be	be	AUX
cblr-3031	234	14	financed	finance	VERB
cblr-3031	234	15	with	with	ADP
cblr-3031	234	16	borrowed	borrow	VERB
cblr-3031	234	17	funds	fund	NOUN
cblr-3031	234	18	on	on	ADP
cblr-3031	234	19	attractive	attractive	ADJ
cblr-3031	234	20	terms.83	terms.83	NOUN
cblr-3031	234	21	the	the	DET
cblr-3031	234	22	"	"	PUNCT
cblr-3031	234	23	flight	flight	NOUN
cblr-3031	234	24	to	to	ADP
cblr-3031	234	25	quality	quality	NOUN
cblr-3031	234	26	"	"	PUNCT
cblr-3031	234	27	in	in	ADP
cblr-3031	234	28	debt	debt	NOUN
cblr-3031	234	29	markets	market	NOUN
cblr-3031	234	30	has	have	AUX
cblr-3031	234	31	begun	begin	VERB
cblr-3031	234	32	to	to	PART
cblr-3031	234	33	slow	slow	VERB
cblr-3031	234	34	,	,	PUNCT
cblr-3031	234	35	and	and	CCONJ
cblr-3031	234	36	debt	debt	NOUN
cblr-3031	234	37	funds	fund	NOUN
cblr-3031	234	38	are	be	AUX
cblr-3031	234	39	readily	readily	ADV
cblr-3031	234	40	available	available	ADJ
cblr-3031	234	41	for	for	ADP
cblr-3031	234	42	going	go	VERB
cblr-3031	234	43	private	private	ADJ
cblr-3031	234	44	transactions	transaction	NOUN
cblr-3031	234	45	,	,	PUNCT
cblr-3031	234	46	although	although	SCONJ
cblr-3031	234	47	banks	bank	NOUN
cblr-3031	234	48	are	be	AUX
cblr-3031	234	49	still	still	ADV
cblr-3031	234	50	fairly	fairly	ADV
cblr-3031	234	51	selective	selective	ADJ
cblr-3031	234	52	.	.	PUNCT
cblr-3031	235	1	84	84	NUM
cblr-3031	235	2	mezzanine	mezzanine	NOUN
cblr-3031	235	3	financing	financing	NOUN
cblr-3031	235	4	is	be	AUX
cblr-3031	235	5	also	also	ADV
cblr-3031	235	6	increasingly	increasingly	ADV
cblr-3031	235	7	accessible	accessible	ADJ
cblr-3031	235	8	,	,	PUNCT
cblr-3031	235	9	evidenced	evidence	VERB
cblr-3031	235	10	by	by	ADP
cblr-3031	235	11	goldman	goldman	PROPN
cblr-3031	235	12	sachs	sachs	PROPN
cblr-3031	235	13	's	's	PART
cblr-3031	235	14	recent	recent	ADJ
cblr-3031	235	15	announcement	announcement	NOUN
cblr-3031	235	16	of	of	ADP
cblr-3031	235	17	a	a	DET
cblr-3031	235	18	$	$	SYM
cblr-3031	235	19	2.7	2.7	NUM
cblr-3031	235	20	billion	billion	NUM
cblr-3031	235	21	mezzanine	mezzanine	NOUN
cblr-3031	235	22	fund	fund	NOUN
cblr-3031	235	23	,	,	PUNCT
cblr-3031	235	24	the	the	DET
cblr-3031	235	25	largest	large	ADJ
cblr-3031	235	26	ever	ever	ADV
cblr-3031	235	27	of	of	ADP
cblr-3031	235	28	its	its	PRON
cblr-3031	235	29	kind.85	kind.85	PROPN
cblr-3031	235	30	second	second	ADJ
cblr-3031	235	31	,	,	PUNCT
cblr-3031	235	32	large	large	ADJ
cblr-3031	235	33	pools	pool	NOUN
cblr-3031	235	34	of	of	ADP
cblr-3031	235	35	capital	capital	NOUN
cblr-3031	235	36	are	be	AUX
cblr-3031	235	37	currently	currently	ADV
cblr-3031	235	38	available	available	ADJ
cblr-3031	235	39	for	for	ADP
cblr-3031	235	40	going	go	VERB
cblr-3031	235	41	private	private	ADJ
cblr-3031	235	42	transactions	transaction	NOUN
cblr-3031	235	43	.	.	PUNCT
cblr-3031	236	1	with	with	ADP
cblr-3031	236	2	the	the	DET
cblr-3031	236	3	scarcity	scarcity	NOUN
cblr-3031	236	4	of	of	ADP
cblr-3031	236	5	recent	recent	ADJ
cblr-3031	236	6	mergers	merger	NOUN
cblr-3031	236	7	and	and	CCONJ
cblr-3031	236	8	acquisitions	acquisition	NOUN
cblr-3031	236	9	activity	activity	NOUN
cblr-3031	236	10	,	,	PUNCT
cblr-3031	236	11	many	many	ADJ
cblr-3031	236	12	equity	equity	NOUN
cblr-3031	236	13	funds	fund	NOUN
cblr-3031	236	14	have	have	AUX
cblr-3031	236	15	been	be	AUX
cblr-3031	236	16	left	leave	VERB
cblr-3031	236	17	with	with	ADP
cblr-3031	236	18	excess	excess	ADJ
cblr-3031	236	19	cash	cash	NOUN
cblr-3031	236	20	and	and	CCONJ
cblr-3031	236	21	are	be	AUX
cblr-3031	236	22	therefore	therefore	ADV
cblr-3031	236	23	highly	highly	ADV
cblr-3031	236	24	motivated	motivated	ADJ
cblr-3031	236	25	80	80	NUM
cblr-3031	236	26	see	see	VERB
cblr-3031	236	27	i	i	PRON
cblr-3031	236	28	d.	d.	PROPN
cblr-3031	236	29	81	81	NUM
cblr-3031	236	30	see	see	VERB
cblr-3031	236	31	i	i	PROPN
cblr-3031	236	32	d.	d.	PROPN
cblr-3031	236	33	82	82	PROPN
cblr-3031	236	34	borden	borden	PROPN
cblr-3031	236	35	&	&	CCONJ
cblr-3031	236	36	yunis	yunis	PROPN
cblr-3031	236	37	,	,	PUNCT
cblr-3031	236	38	supra	supra	PROPN
cblr-3031	236	39	note	note	NOUN
cblr-3031	236	40	5	5	NUM
cblr-3031	236	41	,	,	PUNCT
cblr-3031	236	42	§	§	PROPN
cblr-3031	236	43	3.02	3.02	NUM
cblr-3031	236	44	.	.	PUNCT
cblr-3031	237	1	13	13	NUM
cblr-3031	237	2	see	see	VERB
cblr-3031	237	3	levitin	levitin	PROPN
cblr-3031	237	4	&	&	CCONJ
cblr-3031	237	5	snider	snider	PROPN
cblr-3031	237	6	,	,	PUNCT
cblr-3031	237	7	supra	supra	PROPN
cblr-3031	237	8	note	note	VERB
cblr-3031	237	9	33	33	NUM
cblr-3031	237	10	.	.	PUNCT
cblr-3031	238	1	84	84	NUM
cblr-3031	238	2	burr	burr	NOUN
cblr-3031	238	3	,	,	PUNCT
cblr-3031	238	4	supra	supra	PROPN
cblr-3031	238	5	note	note	NOUN
cblr-3031	238	6	38	38	NUM
cblr-3031	238	7	.	.	NOUN
cblr-3031	238	8	85	85	NUM
cblr-3031	238	9	see	see	VERB
cblr-3031	238	10	henny	henny	NOUN
cblr-3031	238	11	sender	sender	NOUN
cblr-3031	238	12	,	,	PUNCT
cblr-3031	238	13	deals	deal	NOUN
cblr-3031	238	14	&	&	CCONJ
cblr-3031	238	15	dealmakers	dealmaker	NOUN
cblr-3031	238	16	:	:	PUNCT
cblr-3031	238	17	goldman	goldman	NOUN
cblr-3031	238	18	raises	raise	VERB
cblr-3031	238	19	big	big	ADJ
cblr-3031	238	20	mezzanine	mezzanine	PROPN
cblr-3031	238	21	fund	fund	PROPN
cblr-3031	238	22	,	,	PUNCT
cblr-3031	238	23	wall	wall	PROPN
cblr-3031	238	24	st	st	PROPN
cblr-3031	238	25	.	.	PROPN
cblr-3031	238	26	j.	j.	PROPN
cblr-3031	238	27	,	,	PUNCT
cblr-3031	238	28	sept	sept	PROPN
cblr-3031	238	29	.	.	PROPN
cblr-3031	238	30	9	9	NUM
cblr-3031	238	31	,	,	PUNCT
cblr-3031	238	32	2003	2003	NUM
cblr-3031	238	33	,	,	PUNCT
cblr-3031	238	34	at	at	ADP
cblr-3031	238	35	c5	c5	PROPN
cblr-3031	238	36	.	.	PUNCT
cblr-3031	239	1	columbia	columbia	PROPN
cblr-3031	239	2	business	business	PROPN
cblr-3031	239	3	law	law	PROPN
cblr-3031	239	4	review	review	NOUN
cblr-3031	239	5	to	to	PART
cblr-3031	239	6	close	close	VERB
cblr-3031	239	7	deals.86	deals.86	NOUN
cblr-3031	239	8	it	it	PRON
cblr-3031	239	9	is	be	AUX
cblr-3031	239	10	estimated	estimate	VERB
cblr-3031	239	11	that	that	SCONJ
cblr-3031	239	12	there	there	PRON
cblr-3031	239	13	is	be	VERB
cblr-3031	239	14	currently	currently	ADV
cblr-3031	239	15	about	about	ADV
cblr-3031	239	16	$	$	SYM
cblr-3031	239	17	150	150	NUM
cblr-3031	239	18	billion	billion	NUM
cblr-3031	239	19	in	in	ADP
cblr-3031	239	20	private	private	ADJ
cblr-3031	239	21	equity	equity	NOUN
cblr-3031	239	22	available	available	ADJ
cblr-3031	239	23	to	to	PART
cblr-3031	239	24	be	be	AUX
cblr-3031	239	25	invested	invest	VERB
cblr-3031	239	26	in	in	ADP
cblr-3031	239	27	deals	deal	NOUN
cblr-3031	239	28	.	.	PUNCT
cblr-3031	240	1	7	7	NUM
cblr-3031	240	2	further	far	ADV
cblr-3031	240	3	,	,	PUNCT
cblr-3031	240	4	venture	venture	NOUN
cblr-3031	240	5	capital	capital	NOUN
cblr-3031	240	6	has	have	AUX
cblr-3031	240	7	finally	finally	ADV
cblr-3031	240	8	begun	begin	VERB
cblr-3031	240	9	to	to	PART
cblr-3031	240	10	make	make	VERB
cblr-3031	240	11	a	a	DET
cblr-3031	240	12	rebound	rebound	NOUN
cblr-3031	240	13	,	,	PUNCT
cblr-3031	240	14	as	as	SCONJ
cblr-3031	240	15	overall	overall	ADJ
cblr-3031	240	16	venture	venture	NOUN
cblr-3031	240	17	investing	investing	NOUN
cblr-3031	240	18	,	,	PUNCT
cblr-3031	240	19	which	which	PRON
cblr-3031	240	20	hit	hit	VERB
cblr-3031	240	21	a	a	DET
cblr-3031	240	22	five	five	NUM
cblr-3031	240	23	-	-	PUNCT
cblr-3031	240	24	year	year	NOUN
cblr-3031	240	25	low	low	NOUN
cblr-3031	240	26	of	of	ADP
cblr-3031	240	27	$	$	SYM
cblr-3031	240	28	4	4	NUM
cblr-3031	240	29	billion	billion	NUM
cblr-3031	240	30	in	in	ADP
cblr-3031	240	31	the	the	DET
cblr-3031	240	32	first	first	ADJ
cblr-3031	240	33	quarter	quarter	NOUN
cblr-3031	240	34	of	of	ADP
cblr-3031	240	35	2003	2003	NUM
cblr-3031	240	36	,	,	PUNCT
cblr-3031	240	37	rose	rise	VERB
cblr-3031	240	38	slightly	slightly	ADV
cblr-3031	240	39	to	to	ADP
cblr-3031	240	40	$	$	SYM
cblr-3031	240	41	4.3	4.3	NUM
cblr-3031	240	42	billion	billion	NUM
cblr-3031	240	43	during	during	ADP
cblr-3031	240	44	the	the	DET
cblr-3031	240	45	second	second	ADJ
cblr-3031	240	46	quarter	quarter	NOUN
cblr-3031	240	47	,	,	PUNCT
cblr-3031	240	48	representing	represent	VERB
cblr-3031	240	49	the	the	DET
cblr-3031	240	50	first	first	ADJ
cblr-3031	240	51	increase	increase	NOUN
cblr-3031	240	52	since	since	SCONJ
cblr-3031	240	53	the	the	DET
cblr-3031	240	54	internet	internet	NOUN
cblr-3031	240	55	stock	stock	NOUN
cblr-3031	240	56	bubble	bubble	NOUN
cblr-3031	240	57	burst.8	burst.8	NOUN
cblr-3031	240	58	it	it	PRON
cblr-3031	240	59	therefore	therefore	ADV
cblr-3031	240	60	appears	appear	VERB
cblr-3031	240	61	that	that	SCONJ
cblr-3031	240	62	there	there	PRON
cblr-3031	240	63	are	be	VERB
cblr-3031	240	64	plenty	plenty	NOUN
cblr-3031	240	65	of	of	ADP
cblr-3031	240	66	financing	finance	VERB
cblr-3031	240	67	opportunities	opportunity	NOUN
cblr-3031	240	68	available	available	ADJ
cblr-3031	240	69	in	in	ADP
cblr-3031	240	70	the	the	DET
cblr-3031	240	71	current	current	ADJ
cblr-3031	240	72	market	market	NOUN
cblr-3031	240	73	for	for	ADP
cblr-3031	240	74	companies	company	NOUN
cblr-3031	240	75	ready	ready	ADJ
cblr-3031	240	76	to	to	PART
cblr-3031	240	77	embark	embark	VERB
cblr-3031	240	78	on	on	ADP
cblr-3031	240	79	a	a	DET
cblr-3031	240	80	going	go	VERB
cblr-3031	240	81	private	private	ADJ
cblr-3031	240	82	transaction	transaction	NOUN
cblr-3031	240	83	.	.	PUNCT
cblr-3031	241	1	iii	iii	X
cblr-3031	241	2	.	.	PUNCT
cblr-3031	242	1	legal	legal	ADJ
cblr-3031	242	2	considerations	consideration	NOUN
cblr-3031	242	3	of	of	ADP
cblr-3031	242	4	the	the	DET
cblr-3031	242	5	going	go	VERB
cblr-3031	242	6	private	private	ADJ
cblr-3031	242	7	transaction	transaction	NOUN
cblr-3031	242	8	going	go	VERB
cblr-3031	242	9	private	private	ADJ
cblr-3031	242	10	transactions	transaction	NOUN
cblr-3031	242	11	are	be	AUX
cblr-3031	242	12	regulated	regulate	VERB
cblr-3031	242	13	by	by	ADP
cblr-3031	242	14	both	both	CCONJ
cblr-3031	242	15	federal	federal	ADJ
cblr-3031	242	16	and	and	CCONJ
cblr-3031	242	17	state	state	NOUN
cblr-3031	242	18	law	law	NOUN
cblr-3031	242	19	.	.	PUNCT
cblr-3031	243	1	applicable	applicable	ADJ
cblr-3031	243	2	federal	federal	ADJ
cblr-3031	243	3	law	law	NOUN
cblr-3031	243	4	focuses	focus	VERB
cblr-3031	243	5	on	on	ADP
cblr-3031	243	6	disclosure	disclosure	NOUN
cblr-3031	243	7	and	and	CCONJ
cblr-3031	243	8	filing	filing	NOUN
cblr-3031	243	9	requirements	requirement	NOUN
cblr-3031	243	10	,	,	PUNCT
cblr-3031	243	11	and	and	CCONJ
cblr-3031	243	12	is	be	AUX
cblr-3031	243	13	outlined	outline	VERB
cblr-3031	243	14	by	by	ADP
cblr-3031	243	15	rule	rule	NOUN
cblr-3031	243	16	13e-3	13e-3	NUM
cblr-3031	243	17	.	.	PUNCT
cblr-3031	244	1	state	state	NOUN
cblr-3031	244	2	laws	law	NOUN
cblr-3031	244	3	focus	focus	VERB
cblr-3031	244	4	on	on	ADP
cblr-3031	244	5	the	the	DET
cblr-3031	244	6	substance	substance	NOUN
cblr-3031	244	7	of	of	ADP
cblr-3031	244	8	the	the	DET
cblr-3031	244	9	transaction	transaction	NOUN
cblr-3031	244	10	,	,	PUNCT
cblr-3031	244	11	including	include	VERB
cblr-3031	244	12	fiduciary	fiduciary	ADJ
cblr-3031	244	13	duties	duty	NOUN
cblr-3031	244	14	of	of	ADP
cblr-3031	244	15	the	the	DET
cblr-3031	244	16	persons	person	NOUN
cblr-3031	244	17	involved	involve	VERB
cblr-3031	244	18	and	and	CCONJ
cblr-3031	244	19	the	the	DET
cblr-3031	244	20	standard	standard	NOUN
cblr-3031	244	21	by	by	ADP
cblr-3031	244	22	which	which	PRON
cblr-3031	244	23	the	the	DET
cblr-3031	244	24	transaction	transaction	NOUN
cblr-3031	244	25	will	will	AUX
cblr-3031	244	26	be	be	AUX
cblr-3031	244	27	reviewed	review	VERB
cblr-3031	244	28	,	,	PUNCT
cblr-3031	244	29	and	and	CCONJ
cblr-3031	244	30	the	the	DET
cblr-3031	244	31	legality	legality	NOUN
cblr-3031	244	32	of	of	ADP
cblr-3031	244	33	the	the	DET
cblr-3031	244	34	different	different	ADJ
cblr-3031	244	35	means	mean	NOUN
cblr-3031	244	36	by	by	ADP
cblr-3031	244	37	which	which	PRON
cblr-3031	244	38	a	a	DET
cblr-3031	244	39	going	go	VERB
cblr-3031	244	40	private	private	ADJ
cblr-3031	244	41	transaction	transaction	NOUN
cblr-3031	244	42	may	may	AUX
cblr-3031	244	43	be	be	AUX
cblr-3031	244	44	structured	structure	VERB
cblr-3031	244	45	.	.	PUNCT
cblr-3031	245	1	a.	a.	PROPN
cblr-3031	245	2	federal	federal	PROPN
cblr-3031	245	3	law	law	NOUN
cblr-3031	245	4	-	-	PUNCT
cblr-3031	245	5	an	an	DET
cblr-3031	245	6	introduction	introduction	NOUN
cblr-3031	245	7	to	to	PART
cblr-3031	245	8	rule	rule	VERB
cblr-3031	245	9	13e-3	13e-3	NUM
cblr-3031	245	10	going	go	VERB
cblr-3031	245	11	private	private	ADJ
cblr-3031	245	12	transactions	transaction	NOUN
cblr-3031	245	13	involve	involve	VERB
cblr-3031	245	14	an	an	DET
cblr-3031	245	15	inherent	inherent	ADJ
cblr-3031	245	16	conflict	conflict	NOUN
cblr-3031	245	17	of	of	ADP
cblr-3031	245	18	interest	interest	NOUN
cblr-3031	245	19	since	since	SCONJ
cblr-3031	245	20	either	either	CCONJ
cblr-3031	245	21	management	management	NOUN
cblr-3031	245	22	,	,	PUNCT
cblr-3031	245	23	a	a	DET
cblr-3031	245	24	controlling	control	VERB
cblr-3031	245	25	shareholder	shareholder	NOUN
cblr-3031	245	26	,	,	PUNCT
cblr-3031	245	27	or	or	CCONJ
cblr-3031	245	28	both	both	PRON
cblr-3031	245	29	,	,	PUNCT
cblr-3031	245	30	stand	stand	VERB
cblr-3031	245	31	on	on	ADP
cblr-3031	245	32	each	each	DET
cblr-3031	245	33	side	side	NOUN
cblr-3031	245	34	of	of	ADP
cblr-3031	245	35	the	the	DET
cblr-3031	245	36	transaction	transaction	NOUN
cblr-3031	245	37	.	.	PUNCT
cblr-3031	246	1	in	in	ADP
cblr-3031	246	2	1979	1979	NUM
cblr-3031	246	3	,	,	PUNCT
cblr-3031	246	4	the	the	DET
cblr-3031	246	5	securities	securities	PROPN
cblr-3031	246	6	and	and	CCONJ
cblr-3031	246	7	exchange	exchange	PROPN
cblr-3031	246	8	commission	commission	PROPN
cblr-3031	246	9	promulgated	promulgate	VERB
cblr-3031	246	10	rule	rule	NOUN
cblr-3031	246	11	13e3	13e3	NUM
cblr-3031	246	12	,	,	PUNCT
cblr-3031	246	13	which	which	PRON
cblr-3031	246	14	attempts	attempt	VERB
cblr-3031	246	15	to	to	PART
cblr-3031	246	16	provide	provide	VERB
cblr-3031	246	17	additional	additional	ADJ
cblr-3031	246	18	disclosure	disclosure	NOUN
cblr-3031	246	19	(	(	PUNCT
cblr-3031	246	20	through	through	ADP
cblr-3031	246	21	the	the	DET
cblr-3031	246	22	mandatory	mandatory	ADJ
cblr-3031	246	23	filing	filing	NOUN
cblr-3031	246	24	of	of	ADP
cblr-3031	246	25	schedule	schedule	NOUN
cblr-3031	246	26	13e-3	13e-3	NUM
cblr-3031	246	27	)	)	PUNCT
cblr-3031	246	28	to	to	ADP
cblr-3031	246	29	the	the	DET
cblr-3031	246	30	public	public	ADJ
cblr-3031	246	31	stockholders	stockholder	NOUN
cblr-3031	246	32	of	of	ADP
cblr-3031	246	33	a	a	DET
cblr-3031	246	34	company	company	NOUN
cblr-3031	246	35	going	go	VERB
cblr-3031	246	36	private	private	ADJ
cblr-3031	246	37	in	in	ADP
cblr-3031	246	38	order	order	NOUN
cblr-3031	246	39	to	to	PART
cblr-3031	246	40	demonstrate	demonstrate	VERB
cblr-3031	246	41	the	the	DET
cblr-3031	246	42	transaction	transaction	NOUN
cblr-3031	246	43	's	's	PART
cblr-3031	246	44	fairness.89	fairness.89	NOUN
cblr-3031	246	45	the	the	DET
cblr-3031	246	46	purpose	purpose	NOUN
cblr-3031	246	47	of	of	ADP
cblr-3031	246	48	86	86	NUM
cblr-3031	246	49	see	see	NOUN
cblr-3031	246	50	stockton	stockton	PROPN
cblr-3031	246	51	,	,	PUNCT
cblr-3031	246	52	supra	supra	PROPN
cblr-3031	246	53	note	note	PROPN
cblr-3031	246	54	25	25	NUM
cblr-3031	246	55	.	.	PUNCT
cblr-3031	247	1	87	87	NUM
cblr-3031	247	2	see	see	VERB
cblr-3031	247	3	sender	sender	NOUN
cblr-3031	247	4	,	,	PUNCT
cblr-3031	247	5	supra	supra	PROPN
cblr-3031	247	6	note	note	PROPN
cblr-3031	247	7	85	85	NUM
cblr-3031	247	8	.	.	X
cblr-3031	247	9	88	88	NUM
cblr-3031	247	10	see	see	VERB
cblr-3031	247	11	ann	ann	PROPN
cblr-3031	247	12	grimes	grimes	PROPN
cblr-3031	247	13	,	,	PUNCT
cblr-3031	247	14	venture	venture	NOUN
cblr-3031	247	15	capitalists	capitalist	NOUN
cblr-3031	247	16	:	:	PUNCT
cblr-3031	247	17	a	a	DET
cblr-3031	247	18	bit	bit	NOUN
cblr-3031	247	19	more	more	ADV
cblr-3031	247	20	willing	willing	ADJ
cblr-3031	247	21	,	,	PUNCT
cblr-3031	247	22	wall	wall	PROPN
cblr-3031	247	23	st	st	PROPN
cblr-3031	247	24	.	.	PROPN
cblr-3031	247	25	j.	j.	PROPN
cblr-3031	247	26	,	,	PUNCT
cblr-3031	247	27	july	july	PROPN
cblr-3031	247	28	29	29	NUM
cblr-3031	247	29	,	,	PUNCT
cblr-3031	247	30	2003	2003	NUM
cblr-3031	247	31	,	,	PUNCT
cblr-3031	247	32	at	at	ADP
cblr-3031	247	33	c1	c1	PROPN
cblr-3031	247	34	.	.	PUNCT
cblr-3031	248	1	89	89	NUM
cblr-3031	248	2	see	see	VERB
cblr-3031	248	3	reed	reed	NOUN
cblr-3031	248	4	&	&	CCONJ
cblr-3031	248	5	lajoux	lajoux	PROPN
cblr-3031	248	6	,	,	PUNCT
cblr-3031	248	7	supra	supra	PROPN
cblr-3031	248	8	note	note	NOUN
cblr-3031	248	9	4	4	NUM
cblr-3031	248	10	,	,	PUNCT
cblr-3031	248	11	at	at	ADP
cblr-3031	248	12	659	659	NUM
cblr-3031	248	13	.	.	PUNCT
cblr-3031	248	14	524	524	NUM
cblr-3031	249	1	[	[	X
cblr-3031	249	2	vol	vol	NOUN
cblr-3031	249	3	.	.	PUNCT
cblr-3031	249	4	2004	2004	NUM
cblr-3031	250	1	no	no	INTJ
cblr-3031	250	2	.	.	PUNCT
cblr-3031	251	1	2:505	2:505	NUM
cblr-3031	251	2	]	]	X
cblr-3031	251	3	survey	survey	NOUN
cblr-3031	251	4	:	:	PUNCT
cblr-3031	251	5	a	a	DET
cblr-3031	251	6	brief	brief	ADJ
cblr-3031	251	7	roadmap	roadmap	NOUN
cblr-3031	251	8	to	to	ADP
cblr-3031	251	9	going	go	VERB
cblr-3031	251	10	private	private	ADJ
cblr-3031	251	11	rule	rule	NOUN
cblr-3031	251	12	13e-3	13e-3	NUM
cblr-3031	251	13	,	,	PUNCT
cblr-3031	251	14	therefore	therefore	ADV
cblr-3031	251	15	,	,	PUNCT
cblr-3031	251	16	is	be	AUX
cblr-3031	251	17	to	to	PART
cblr-3031	251	18	protect	protect	VERB
cblr-3031	251	19	unaffiliated	unaffiliated	ADJ
cblr-3031	251	20	shareholders	shareholder	NOUN
cblr-3031	251	21	from	from	ADP
cblr-3031	251	22	unfair	unfair	ADJ
cblr-3031	251	23	going	go	VERB
cblr-3031	251	24	private	private	ADJ
cblr-3031	251	25	transactions.90	transactions.90	NOUN
cblr-3031	251	26	rule	rule	VERB
cblr-3031	251	27	13e-3	13e-3	NUM
cblr-3031	251	28	applies	apply	VERB
cblr-3031	251	29	to	to	ADP
cblr-3031	251	30	certain	certain	ADJ
cblr-3031	251	31	transactions	transaction	NOUN
cblr-3031	251	32	initiated	initiate	VERB
cblr-3031	251	33	by	by	ADP
cblr-3031	251	34	an	an	DET
cblr-3031	251	35	issuer	issuer	NOUN
cblr-3031	251	36	or	or	CCONJ
cblr-3031	251	37	between	between	ADP
cblr-3031	251	38	an	an	DET
cblr-3031	251	39	issuer	issuer	NOUN
cblr-3031	251	40	and	and	CCONJ
cblr-3031	251	41	one	one	NUM
cblr-3031	251	42	or	or	CCONJ
cblr-3031	251	43	more	more	ADJ
cblr-3031	251	44	of	of	ADP
cblr-3031	251	45	its	its	PRON
cblr-3031	251	46	affiliates9	affiliates9	X
cblr-3031	251	47	1	1	NUM
cblr-3031	251	48	that	that	PRON
cblr-3031	251	49	have	have	VERB
cblr-3031	251	50	a	a	DET
cblr-3031	251	51	reasonable	reasonable	ADJ
cblr-3031	251	52	likelihood	likelihood	NOUN
cblr-3031	251	53	or	or	CCONJ
cblr-3031	251	54	purpose	purpose	NOUN
cblr-3031	251	55	of	of	ADP
cblr-3031	251	56	causing	cause	VERB
cblr-3031	251	57	one	one	NUM
cblr-3031	251	58	or	or	CCONJ
cblr-3031	251	59	more	more	ADJ
cblr-3031	251	60	of	of	ADP
cblr-3031	251	61	the	the	DET
cblr-3031	251	62	following	following	ADJ
cblr-3031	251	63	effects	effect	NOUN
cblr-3031	251	64	:	:	PUNCT
cblr-3031	251	65	(	(	PUNCT
cblr-3031	251	66	a	a	X
cblr-3031	251	67	)	)	PUNCT
cblr-3031	251	68	causing	cause	VERB
cblr-3031	251	69	any	any	DET
cblr-3031	251	70	class	class	NOUN
cblr-3031	251	71	of	of	ADP
cblr-3031	251	72	equity	equity	NOUN
cblr-3031	251	73	securities	security	NOUN
cblr-3031	251	74	of	of	ADP
cblr-3031	251	75	the	the	DET
cblr-3031	251	76	issuer	issuer	NOUN
cblr-3031	251	77	which	which	PRON
cblr-3031	251	78	is	be	AUX
cblr-3031	251	79	subject	subject	ADJ
cblr-3031	251	80	to	to	ADP
cblr-3031	251	81	section	section	NOUN
cblr-3031	251	82	12(g	12(g	NUM
cblr-3031	251	83	)	)	PUNCT
cblr-3031	251	84	or	or	CCONJ
cblr-3031	251	85	section	section	NOUN
cblr-3031	251	86	15(d	15(d	NUM
cblr-3031	251	87	)	)	PUNCT
cblr-3031	251	88	of	of	ADP
cblr-3031	251	89	the	the	DET
cblr-3031	251	90	act	act	NOUN
cblr-3031	251	91	to	to	PART
cblr-3031	251	92	be	be	AUX
cblr-3031	251	93	held	hold	VERB
cblr-3031	251	94	of	of	ADP
cblr-3031	251	95	record	record	NOUN
cblr-3031	251	96	by	by	ADP
cblr-3031	251	97	less	less	ADJ
cblr-3031	251	98	than	than	ADP
cblr-3031	251	99	300	300	NUM
cblr-3031	251	100	persons	person	NOUN
cblr-3031	251	101	;	;	PUNCT
cblr-3031	251	102	or	or	CCONJ
cblr-3031	251	103	(	(	PUNCT
cblr-3031	251	104	b	b	NOUN
cblr-3031	251	105	)	)	PUNCT
cblr-3031	251	106	causing	cause	VERB
cblr-3031	251	107	any	any	DET
cblr-3031	251	108	class	class	NOUN
cblr-3031	251	109	of	of	ADP
cblr-3031	251	110	equity	equity	NOUN
cblr-3031	251	111	securities	security	NOUN
cblr-3031	251	112	of	of	ADP
cblr-3031	251	113	the	the	DET
cblr-3031	251	114	issuer	issuer	NOUN
cblr-3031	251	115	which	which	PRON
cblr-3031	251	116	is	be	AUX
cblr-3031	251	117	either	either	CCONJ
cblr-3031	251	118	listed	list	VERB
cblr-3031	251	119	on	on	ADP
cblr-3031	251	120	a	a	DET
cblr-3031	251	121	national	national	ADJ
cblr-3031	251	122	securities	security	NOUN
cblr-3031	251	123	0	0	PUNCT
cblr-3031	251	124	as	as	SCONJ
cblr-3031	251	125	the	the	DET
cblr-3031	251	126	commission	commission	NOUN
cblr-3031	251	127	explained	explain	VERB
cblr-3031	251	128	in	in	ADP
cblr-3031	251	129	1981	1981	NUM
cblr-3031	251	130	:	:	PUNCT
cblr-3031	251	131	the	the	DET
cblr-3031	251	132	nature	nature	NOUN
cblr-3031	251	133	of	of	ADP
cblr-3031	251	134	and	and	CCONJ
cblr-3031	251	135	methods	method	NOUN
cblr-3031	251	136	utilized	utilize	VERB
cblr-3031	251	137	in	in	ADP
cblr-3031	251	138	effecting	effect	VERB
cblr-3031	251	139	going	go	VERB
cblr-3031	251	140	private	private	ADJ
cblr-3031	251	141	transactions	transaction	NOUN
cblr-3031	251	142	present	present	VERB
cblr-3031	251	143	an	an	DET
cblr-3031	251	144	opportunity	opportunity	NOUN
cblr-3031	251	145	for	for	ADP
cblr-3031	251	146	overreaching	overreach	VERB
cblr-3031	251	147	of	of	ADP
cblr-3031	251	148	unaffiliated	unaffiliated	ADJ
cblr-3031	251	149	security	security	NOUN
cblr-3031	251	150	holders	holder	NOUN
cblr-3031	251	151	by	by	ADP
cblr-3031	251	152	an	an	DET
cblr-3031	251	153	issuer	issuer	NOUN
cblr-3031	251	154	or	or	CCONJ
cblr-3031	251	155	its	its	PRON
cblr-3031	251	156	affiliates	affiliate	NOUN
cblr-3031	251	157	.	.	PUNCT
cblr-3031	252	1	this	this	PRON
cblr-3031	252	2	is	be	AUX
cblr-3031	252	3	due	due	ADJ
cblr-3031	252	4	,	,	PUNCT
cblr-3031	252	5	in	in	ADP
cblr-3031	252	6	part	part	NOUN
cblr-3031	252	7	,	,	PUNCT
cblr-3031	252	8	to	to	ADP
cblr-3031	252	9	the	the	DET
cblr-3031	252	10	lack	lack	NOUN
cblr-3031	252	11	of	of	ADP
cblr-3031	252	12	arm'slength	arm'slength	NOUN
cblr-3031	252	13	bargaining	bargaining	NOUN
cblr-3031	252	14	and	and	CCONJ
cblr-3031	252	15	the	the	DET
cblr-3031	252	16	inability	inability	NOUN
cblr-3031	252	17	of	of	ADP
cblr-3031	252	18	unaffiliated	unaffiliated	ADJ
cblr-3031	252	19	security	security	NOUN
cblr-3031	252	20	holders	holder	NOUN
cblr-3031	252	21	to	to	PART
cblr-3031	252	22	influence	influence	VERB
cblr-3031	252	23	corporate	corporate	ADJ
cblr-3031	252	24	decisions	decision	NOUN
cblr-3031	252	25	to	to	PART
cblr-3031	252	26	enter	enter	VERB
cblr-3031	252	27	into	into	ADP
cblr-3031	252	28	such	such	ADJ
cblr-3031	252	29	transactions	transaction	NOUN
cblr-3031	252	30	.	.	PUNCT
cblr-3031	253	1	additionally	additionally	ADV
cblr-3031	253	2	,	,	PUNCT
cblr-3031	253	3	such	such	ADJ
cblr-3031	253	4	transactions	transaction	NOUN
cblr-3031	253	5	have	have	VERB
cblr-3031	253	6	a	a	DET
cblr-3031	253	7	coercive	coercive	ADJ
cblr-3031	253	8	effect	effect	NOUN
cblr-3031	253	9	in	in	ADP
cblr-3031	253	10	that	that	DET
cblr-3031	253	11	security	security	NOUN
cblr-3031	253	12	holders	holder	NOUN
cblr-3031	253	13	confronted	confront	VERB
cblr-3031	253	14	by	by	ADP
cblr-3031	253	15	a	a	DET
cblr-3031	253	16	going	go	VERB
cblr-3031	253	17	private	private	ADJ
cblr-3031	253	18	transaction	transaction	NOUN
cblr-3031	253	19	are	be	AUX
cblr-3031	253	20	faced	face	VERB
cblr-3031	253	21	with	with	ADP
cblr-3031	253	22	the	the	DET
cblr-3031	253	23	prospects	prospect	NOUN
cblr-3031	253	24	of	of	ADP
cblr-3031	253	25	an	an	DET
cblr-3031	253	26	illiquid	illiquid	ADJ
cblr-3031	253	27	market	market	NOUN
cblr-3031	253	28	,	,	PUNCT
cblr-3031	253	29	termination	termination	NOUN
cblr-3031	253	30	of	of	ADP
cblr-3031	253	31	the	the	DET
cblr-3031	253	32	protections	protection	NOUN
cblr-3031	253	33	under	under	ADP
cblr-3031	253	34	the	the	DET
cblr-3031	253	35	federal	federal	ADJ
cblr-3031	253	36	securities	security	NOUN
cblr-3031	253	37	laws	law	NOUN
cblr-3031	253	38	and	and	CCONJ
cblr-3031	253	39	further	further	ADJ
cblr-3031	253	40	efforts	effort	NOUN
cblr-3031	253	41	by	by	ADP
cblr-3031	253	42	the	the	DET
cblr-3031	253	43	proponent	proponent	NOUN
cblr-3031	253	44	to	to	PART
cblr-3031	253	45	eliminate	eliminate	VERB
cblr-3031	253	46	their	their	PRON
cblr-3031	253	47	equity	equity	NOUN
cblr-3031	253	48	interest	interest	NOUN
cblr-3031	253	49	.	.	PUNCT
cblr-3031	254	1	because	because	SCONJ
cblr-3031	254	2	of	of	ADP
cblr-3031	254	3	the	the	DET
cblr-3031	254	4	potential	potential	NOUN
cblr-3031	254	5	for	for	ADP
cblr-3031	254	6	harm	harm	NOUN
cblr-3031	254	7	to	to	ADP
cblr-3031	254	8	security	security	NOUN
cblr-3031	254	9	holders	holder	NOUN
cblr-3031	254	10	,	,	PUNCT
cblr-3031	254	11	particularly	particularly	ADV
cblr-3031	254	12	small	small	ADJ
cblr-3031	254	13	investors	investor	NOUN
cblr-3031	254	14	,	,	PUNCT
cblr-3031	254	15	and	and	CCONJ
cblr-3031	254	16	the	the	DET
cblr-3031	254	17	need	need	NOUN
cblr-3031	254	18	for	for	ADP
cblr-3031	254	19	full	full	ADJ
cblr-3031	254	20	and	and	CCONJ
cblr-3031	254	21	timely	timely	ADJ
cblr-3031	254	22	disclosure	disclosure	NOUN
cblr-3031	254	23	,	,	PUNCT
cblr-3031	254	24	the	the	DET
cblr-3031	254	25	commission	commission	NOUN
cblr-3031	254	26	continues	continue	VERB
cblr-3031	254	27	to	to	PART
cblr-3031	254	28	believe	believe	VERB
cblr-3031	254	29	that	that	DET
cblr-3031	254	30	rule	rule	NOUN
cblr-3031	254	31	13e-3	13e-3	NUM
cblr-3031	254	32	is	be	AUX
cblr-3031	254	33	necessary	necessary	ADJ
cblr-3031	254	34	and	and	CCONJ
cblr-3031	254	35	appropriate	appropriate	ADJ
cblr-3031	254	36	for	for	ADP
cblr-3031	254	37	the	the	DET
cblr-3031	254	38	public	public	ADJ
cblr-3031	254	39	interest	interest	NOUN
cblr-3031	254	40	and	and	CCONJ
cblr-3031	254	41	the	the	DET
cblr-3031	254	42	protection	protection	NOUN
cblr-3031	254	43	of	of	ADP
cblr-3031	254	44	investors	investor	NOUN
cblr-3031	254	45	.	.	PUNCT
cblr-3031	255	1	interpretative	interpretative	ADJ
cblr-3031	255	2	release	release	NOUN
cblr-3031	255	3	relating	relate	VERB
cblr-3031	255	4	to	to	ADP
cblr-3031	255	5	going	go	VERB
cblr-3031	255	6	private	private	ADJ
cblr-3031	255	7	transaction	transaction	NOUN
cblr-3031	255	8	under	under	ADP
cblr-3031	255	9	rule	rule	NOUN
cblr-3031	255	10	13e-3	13e-3	NUM
cblr-3031	255	11	,	,	PUNCT
cblr-3031	255	12	exchange	exchange	NOUN
cblr-3031	255	13	act	act	NOUN
cblr-3031	255	14	release	release	VERB
cblr-3031	255	15	no	no	NOUN
cblr-3031	255	16	.	.	NOUN
cblr-3031	255	17	34	34	NUM
cblr-3031	255	18	-	-	SYM
cblr-3031	255	19	17719	17719	NUM
cblr-3031	255	20	,	,	PUNCT
cblr-3031	255	21	46	46	NUM
cblr-3031	255	22	fed	feed	VERB
cblr-3031	255	23	.	.	PUNCT
cblr-3031	256	1	reg	reg	PROPN
cblr-3031	256	2	.	.	PUNCT
cblr-3031	257	1	22571	22571	NUM
cblr-3031	257	2	(	(	PUNCT
cblr-3031	257	3	april	april	PROPN
cblr-3031	257	4	20	20	NUM
cblr-3031	257	5	,	,	PUNCT
cblr-3031	257	6	1981	1981	NUM
cblr-3031	257	7	)	)	PUNCT
cblr-3031	257	8	.	.	PUNCT
cblr-3031	257	9	"	"	PUNCT
cblr-3031	258	1	an	an	DET
cblr-3031	258	2	affiliate	affiliate	NOUN
cblr-3031	258	3	is	be	AUX
cblr-3031	258	4	defined	define	VERB
cblr-3031	258	5	as	as	ADP
cblr-3031	258	6	"	"	PUNCT
cblr-3031	258	7	a	a	DET
cblr-3031	258	8	person	person	NOUN
cblr-3031	258	9	that	that	PRON
cblr-3031	258	10	directly	directly	ADV
cblr-3031	258	11	or	or	CCONJ
cblr-3031	258	12	indirectly	indirectly	ADV
cblr-3031	258	13	through	through	ADP
cblr-3031	258	14	one	one	NUM
cblr-3031	258	15	or	or	CCONJ
cblr-3031	258	16	more	more	ADJ
cblr-3031	258	17	intermediaries	intermediary	NOUN
cblr-3031	258	18	controls	control	NOUN
cblr-3031	258	19	,	,	PUNCT
cblr-3031	258	20	is	be	AUX
cblr-3031	258	21	controlled	control	VERB
cblr-3031	258	22	by	by	ADP
cblr-3031	258	23	,	,	PUNCT
cblr-3031	258	24	or	or	CCONJ
cblr-3031	258	25	is	be	AUX
cblr-3031	258	26	under	under	ADP
cblr-3031	258	27	common	common	ADJ
cblr-3031	258	28	control	control	NOUN
cblr-3031	258	29	with	with	ADP
cblr-3031	258	30	such	such	ADJ
cblr-3031	258	31	issuer	issuer	NOUN
cblr-3031	258	32	.	.	PUNCT
cblr-3031	258	33	"	"	PUNCT
cblr-3031	259	1	17	17	NUM
cblr-3031	259	2	c.f.r	c.f.r	NOUN
cblr-3031	259	3	.	.	PUNCT
cblr-3031	260	1	§	§	PROPN
cblr-3031	260	2	240.13e-3(a)(1	240.13e-3(a)(1	NUM
cblr-3031	260	3	)	)	PUNCT
cblr-3031	260	4	(	(	PUNCT
cblr-3031	260	5	2003	2003	NUM
cblr-3031	260	6	)	)	PUNCT
cblr-3031	260	7	.	.	PUNCT
cblr-3031	261	1	exchange	exchange	NOUN
cblr-3031	261	2	or	or	CCONJ
cblr-3031	261	3	authorized	authorize	VERB
cblr-3031	261	4	to	to	PART
cblr-3031	261	5	be	be	AUX
cblr-3031	261	6	quoted	quote	VERB
cblr-3031	261	7	in	in	ADP
cblr-3031	261	8	an	an	DET
cblr-3031	261	9	interdealer	interdealer	ADJ
cblr-3031	261	10	quotation	quotation	NOUN
cblr-3031	261	11	system	system	NOUN
cblr-3031	261	12	of	of	ADP
cblr-3031	261	13	a	a	DET
cblr-3031	261	14	registered	register	VERB
cblr-3031	261	15	national	national	ADJ
cblr-3031	261	16	securities	security	NOUN
cblr-3031	261	17	association	association	PROPN
cblr-3031	261	18	to	to	PART
cblr-3031	261	19	be	be	AUX
cblr-3031	261	20	neither	neither	CCONJ
cblr-3031	261	21	listed	list	VERB
cblr-3031	261	22	on	on	ADP
cblr-3031	261	23	any	any	DET
cblr-3031	261	24	national	national	ADJ
cblr-3031	261	25	securities	security	NOUN
cblr-3031	261	26	exchange	exchange	NOUN
cblr-3031	261	27	nor	nor	CCONJ
cblr-3031	261	28	authorized	authorize	VERB
cblr-3031	261	29	to	to	PART
cblr-3031	261	30	be	be	AUX
cblr-3031	261	31	quoted	quote	VERB
cblr-3031	261	32	on	on	ADP
cblr-3031	261	33	an	an	DET
cblr-3031	261	34	inter	inter	ADJ
cblr-3031	261	35	-	-	ADJ
cblr-3031	261	36	dealer	dealer	ADJ
cblr-3031	261	37	quotation	quotation	NOUN
cblr-3031	261	38	system	system	NOUN
cblr-3031	261	39	of	of	ADP
cblr-3031	261	40	any	any	DET
cblr-3031	261	41	registered	register	VERB
cblr-3031	261	42	national	national	ADJ
cblr-3031	261	43	securities	security	NOUN
cblr-3031	261	44	association.92	association.92	NOUN
cblr-3031	261	45	the	the	DET
cblr-3031	261	46	transactions	transaction	NOUN
cblr-3031	261	47	to	to	PART
cblr-3031	261	48	which	which	PRON
cblr-3031	261	49	the	the	DET
cblr-3031	261	50	rule	rule	NOUN
cblr-3031	261	51	applies	apply	VERB
cblr-3031	261	52	include	include	VERB
cblr-3031	261	53	the	the	DET
cblr-3031	261	54	purchase	purchase	NOUN
cblr-3031	261	55	of	of	ADP
cblr-3031	261	56	any	any	DET
cblr-3031	261	57	equity	equity	NOUN
cblr-3031	261	58	security	security	NOUN
cblr-3031	261	59	by	by	ADP
cblr-3031	261	60	its	its	PRON
cblr-3031	261	61	issuer	issuer	NOUN
cblr-3031	261	62	or	or	CCONJ
cblr-3031	261	63	by	by	ADP
cblr-3031	261	64	an	an	DET
cblr-3031	261	65	affiliate	affiliate	NOUN
cblr-3031	261	66	of	of	ADP
cblr-3031	261	67	the	the	DET
cblr-3031	261	68	issuer	issuer	NOUN
cblr-3031	261	69	;	;	PUNCT
cblr-3031	261	70	a	a	DET
cblr-3031	261	71	tender	tender	NOUN
cblr-3031	261	72	offer	offer	NOUN
cblr-3031	261	73	for	for	ADP
cblr-3031	261	74	an	an	DET
cblr-3031	261	75	equity	equity	NOUN
cblr-3031	261	76	security	security	NOUN
cblr-3031	261	77	by	by	ADP
cblr-3031	261	78	its	its	PRON
cblr-3031	261	79	issuer	issuer	NOUN
cblr-3031	261	80	or	or	CCONJ
cblr-3031	261	81	by	by	ADP
cblr-3031	261	82	an	an	DET
cblr-3031	261	83	affiliate	affiliate	NOUN
cblr-3031	261	84	of	of	ADP
cblr-3031	261	85	the	the	DET
cblr-3031	261	86	issuer	issuer	NOUN
cblr-3031	261	87	;	;	PUNCT
cblr-3031	261	88	a	a	DET
cblr-3031	261	89	proxy	proxy	NOUN
cblr-3031	261	90	or	or	CCONJ
cblr-3031	261	91	consent	consent	VERB
cblr-3031	261	92	solicitation	solicitation	NOUN
cblr-3031	261	93	or	or	CCONJ
cblr-3031	261	94	distribution	distribution	NOUN
cblr-3031	261	95	of	of	ADP
cblr-3031	261	96	information	information	NOUN
cblr-3031	261	97	subject	subject	ADJ
cblr-3031	261	98	to	to	ADP
cblr-3031	261	99	regulations	regulation	NOUN
cblr-3031	261	100	14a	14a	NOUN
cblr-3031	261	101	or	or	CCONJ
cblr-3031	261	102	14c	14c	NOUN
cblr-3031	261	103	with	with	ADP
cblr-3031	261	104	respect	respect	NOUN
cblr-3031	261	105	to	to	ADP
cblr-3031	261	106	a	a	DET
cblr-3031	261	107	merger	merger	NOUN
cblr-3031	261	108	,	,	PUNCT
cblr-3031	261	109	consolidation	consolidation	NOUN
cblr-3031	261	110	,	,	PUNCT
cblr-3031	261	111	reclassification	reclassification	NOUN
cblr-3031	261	112	,	,	PUNCT
cblr-3031	261	113	recapitalization	recapitalization	NOUN
cblr-3031	261	114	,	,	PUNCT
cblr-3031	261	115	reorganization	reorganization	NOUN
cblr-3031	261	116	or	or	CCONJ
cblr-3031	261	117	similar	similar	ADJ
cblr-3031	261	118	transaction	transaction	NOUN
cblr-3031	261	119	of	of	ADP
cblr-3031	261	120	an	an	DET
cblr-3031	261	121	issuer	issuer	NOUN
cblr-3031	261	122	or	or	CCONJ
cblr-3031	261	123	between	between	ADP
cblr-3031	261	124	an	an	DET
cblr-3031	261	125	issuer	issuer	NOUN
cblr-3031	261	126	(	(	PUNCT
cblr-3031	261	127	or	or	CCONJ
cblr-3031	261	128	its	its	PRON
cblr-3031	261	129	subsidiaries	subsidiary	NOUN
cblr-3031	261	130	)	)	PUNCT
cblr-3031	261	131	and	and	CCONJ
cblr-3031	261	132	its	its	PRON
cblr-3031	261	133	affiliate	affiliate	NOUN
cblr-3031	261	134	;	;	PUNCT
cblr-3031	261	135	a	a	DET
cblr-3031	261	136	sale	sale	NOUN
cblr-3031	261	137	of	of	ADP
cblr-3031	261	138	substantially	substantially	ADV
cblr-3031	261	139	all	all	DET
cblr-3031	261	140	the	the	DET
cblr-3031	261	141	assets	asset	NOUN
cblr-3031	261	142	of	of	ADP
cblr-3031	261	143	an	an	DET
cblr-3031	261	144	issuer	issuer	NOUN
cblr-3031	261	145	to	to	ADP
cblr-3031	261	146	its	its	PRON
cblr-3031	261	147	affiliate	affiliate	NOUN
cblr-3031	261	148	or	or	CCONJ
cblr-3031	261	149	group	group	NOUN
cblr-3031	261	150	of	of	ADP
cblr-3031	261	151	affiliates	affiliate	NOUN
cblr-3031	261	152	;	;	PUNCT
cblr-3031	261	153	and	and	CCONJ
cblr-3031	261	154	a	a	DET
cblr-3031	261	155	reverse	reverse	ADJ
cblr-3031	261	156	stock	stock	NOUN
cblr-3031	261	157	split	split	NOUN
cblr-3031	261	158	involving	involve	VERB
cblr-3031	261	159	the	the	DET
cblr-3031	261	160	purchase	purchase	NOUN
cblr-3031	261	161	of	of	ADP
cblr-3031	261	162	fractional	fractional	ADJ
cblr-3031	261	163	interests.93	interests.93	NOUN
cblr-3031	261	164	some	some	DET
cblr-3031	261	165	transactions	transaction	NOUN
cblr-3031	261	166	are	be	AUX
cblr-3031	261	167	explicitly	explicitly	ADV
cblr-3031	261	168	exempted	exempt	VERB
cblr-3031	261	169	from	from	ADP
cblr-3031	261	170	the	the	DET
cblr-3031	261	171	rule	rule	NOUN
cblr-3031	261	172	,	,	PUNCT
cblr-3031	261	173	including	include	VERB
cblr-3031	261	174	clean	clean	ADJ
cblr-3031	261	175	-	-	PUNCT
cblr-3031	261	176	up	up	ADP
cblr-3031	261	177	transactions	transaction	NOUN
cblr-3031	261	178	following	follow	VERB
cblr-3031	261	179	a	a	DET
cblr-3031	261	180	tender	tender	NOUN
cblr-3031	261	181	offer	offer	NOUN
cblr-3031	261	182	by	by	ADP
cblr-3031	261	183	an	an	DET
cblr-3031	261	184	unaffiliated	unaffiliated	ADJ
cblr-3031	261	185	third	third	ADJ
cblr-3031	261	186	party	party	NOUN
cblr-3031	261	187	;	;	PUNCT
cblr-3031	261	188	certain	certain	ADJ
cblr-3031	261	189	mergers	merger	NOUN
cblr-3031	261	190	in	in	ADP
cblr-3031	261	191	which	which	PRON
cblr-3031	261	192	shareholders	shareholder	NOUN
cblr-3031	261	193	receive	receive	VERB
cblr-3031	261	194	common	common	ADJ
cblr-3031	261	195	stock	stock	NOUN
cblr-3031	261	196	or	or	CCONJ
cblr-3031	261	197	other	other	ADJ
cblr-3031	261	198	equity	equity	NOUN
cblr-3031	261	199	securities	security	NOUN
cblr-3031	261	200	that	that	PRON
cblr-3031	261	201	are	be	AUX
cblr-3031	261	202	registered	register	VERB
cblr-3031	261	203	under	under	ADP
cblr-3031	261	204	the	the	DET
cblr-3031	261	205	exchange	exchange	NOUN
cblr-3031	261	206	act	act	NOUN
cblr-3031	261	207	if	if	SCONJ
cblr-3031	261	208	such	such	ADJ
cblr-3031	261	209	securities	security	NOUN
cblr-3031	261	210	have	have	VERB
cblr-3031	261	211	"	"	PUNCT
cblr-3031	261	212	substantially	substantially	ADV
cblr-3031	261	213	the	the	DET
cblr-3031	261	214	same	same	ADJ
cblr-3031	261	215	rights	right	NOUN
cblr-3031	261	216	as	as	ADP
cblr-3031	261	217	the	the	DET
cblr-3031	261	218	equity	equity	NOUN
cblr-3031	261	219	security	security	NOUN
cblr-3031	261	220	which	which	PRON
cblr-3031	261	221	is	be	AUX
cblr-3031	261	222	the	the	DET
cblr-3031	261	223	subject	subject	NOUN
cblr-3031	261	224	of	of	ADP
cblr-3031	261	225	the	the	DET
cblr-3031	261	226	rule	rule	NOUN
cblr-3031	261	227	13e-3	13e-3	NUM
cblr-3031	261	228	transaction	transaction	NOUN
cblr-3031	261	229	including	include	VERB
cblr-3031	261	230	,	,	PUNCT
cblr-3031	261	231	but	but	CCONJ
cblr-3031	261	232	not	not	PART
cblr-3031	261	233	limited	limit	VERB
cblr-3031	261	234	to	to	ADP
cblr-3031	261	235	,	,	PUNCT
cblr-3031	261	236	voting	voting	NOUN
cblr-3031	261	237	,	,	PUNCT
cblr-3031	261	238	dividends	dividend	NOUN
cblr-3031	261	239	,	,	PUNCT
cblr-3031	261	240	redemption	redemption	NOUN
cblr-3031	261	241	and	and	CCONJ
cblr-3031	261	242	liquidation	liquidation	NOUN
cblr-3031	261	243	rights	right	NOUN
cblr-3031	261	244	,	,	PUNCT
cblr-3031	261	245	94	94	NUM
cblr-3031	261	246	transactions	transaction	NOUN
cblr-3031	261	247	by	by	ADP
cblr-3031	261	248	a	a	DET
cblr-3031	261	249	holding	hold	VERB
cblr-3031	261	250	company	company	NOUN
cblr-3031	261	251	registered	register	VERB
cblr-3031	261	252	under	under	ADP
cblr-3031	261	253	the	the	DET
cblr-3031	261	254	public	public	ADJ
cblr-3031	261	255	utility	utility	NOUN
cblr-3031	261	256	holding	hold	VERB
cblr-3031	261	257	company	company	NOUN
cblr-3031	261	258	act	act	NOUN
cblr-3031	261	259	of	of	ADP
cblr-3031	261	260	1935	1935	NUM
cblr-3031	261	261	;	;	PUNCT
cblr-3031	261	262	redemptions	redemption	NOUN
cblr-3031	261	263	or	or	CCONJ
cblr-3031	261	264	purchases	purchase	NOUN
cblr-3031	261	265	pursuant	pursuant	ADJ
cblr-3031	261	266	to	to	ADP
cblr-3031	261	267	the	the	DET
cblr-3031	261	268	terms	term	NOUN
cblr-3031	261	269	of	of	ADP
cblr-3031	261	270	the	the	DET
cblr-3031	261	271	securities	security	NOUN
cblr-3031	261	272	;	;	PUNCT
cblr-3031	261	273	solicitations	solicitation	NOUN
cblr-3031	261	274	with	with	ADP
cblr-3031	261	275	respect	respect	NOUN
cblr-3031	261	276	a	a	DET
cblr-3031	261	277	bankruptcy	bankruptcy	NOUN
cblr-3031	261	278	reorganization	reorganization	NOUN
cblr-3031	261	279	if	if	SCONJ
cblr-3031	261	280	made	make	VERB
cblr-3031	261	281	after	after	ADP
cblr-3031	261	282	order	order	NOUN
cblr-3031	261	283	approving	approve	VERB
cblr-3031	261	284	such	such	ADJ
cblr-3031	261	285	plan	plan	NOUN
cblr-3031	261	286	;	;	PUNCT
cblr-3031	261	287	and	and	CCONJ
cblr-3031	261	288	any	any	DET
cblr-3031	261	289	tender	tender	NOUN
cblr-3031	261	290	offer	offer	NOUN
cblr-3031	261	291	or	or	CCONJ
cblr-3031	261	292	business	business	NOUN
cblr-3031	261	293	combination	combination	NOUN
cblr-3031	261	294	made	make	VERB
cblr-3031	261	295	in	in	ADP
cblr-3031	261	296	compliance	compliance	NOUN
cblr-3031	261	297	with	with	ADP
cblr-3031	261	298	§	§	PROPN
cblr-3031	261	299	230.802	230.802	NUM
cblr-3031	261	300	,	,	PUNCT
cblr-3031	261	301	§	§	PROPN
cblr-3031	261	302	240.13e-4(h)(8	240.13e-4(h)(8	NUM
cblr-3031	261	303	)	)	PUNCT
cblr-3031	261	304	,	,	PUNCT
cblr-3031	261	305	or	or	CCONJ
cblr-3031	261	306	§	§	PROPN
cblr-3031	261	307	240.14d-1(c	240.14d-1(c	NUM
cblr-3031	261	308	)	)	PUNCT
cblr-3031	261	309	.	.	PUNCT
cblr-3031	262	1	95	95	NUM
cblr-3031	262	2	92	92	NUM
cblr-3031	262	3	17	17	NUM
cblr-3031	262	4	c.f.r	c.f.r	NOUN
cblr-3031	262	5	.	.	PUNCT
cblr-3031	263	1	§	§	PROPN
cblr-3031	263	2	240.13e-3(a)(3)(ii	240.13e-3(a)(3)(ii	PROPN
cblr-3031	263	3	)	)	PUNCT
cblr-3031	263	4	(	(	PUNCT
cblr-3031	263	5	2003	2003	NUM
cblr-3031	263	6	)	)	PUNCT
cblr-3031	263	7	.	.	PUNCT
cblr-3031	264	1	93	93	NUM
cblr-3031	264	2	see	see	VERB
cblr-3031	264	3	17	17	NUM
cblr-3031	264	4	c.f.r	c.f.r	NOUN
cblr-3031	264	5	.	.	PUNCT
cblr-3031	265	1	§	§	PROPN
cblr-3031	265	2	§	§	PROPN
cblr-3031	265	3	240.13e-3(a)(3)(i)(a)-(c	240.13e-3(a)(3)(i)(a)-(c	NUM
cblr-3031	265	4	)	)	PUNCT
cblr-3031	265	5	(	(	PUNCT
cblr-3031	265	6	2003	2003	NUM
cblr-3031	265	7	)	)	PUNCT
cblr-3031	265	8	.	.	PUNCT
cblr-3031	266	1	17	17	NUM
cblr-3031	266	2	c.f.r	c.f.r	NOUN
cblr-3031	266	3	.	.	PUNCT
cblr-3031	267	1	§	§	PROPN
cblr-3031	267	2	240.13e-3(g)(2)(i	240.13e-3(g)(2)(i	NUM
cblr-3031	267	3	)	)	PUNCT
cblr-3031	267	4	(	(	PUNCT
cblr-3031	267	5	2003	2003	NUM
cblr-3031	267	6	)	)	PUNCT
cblr-3031	267	7	.	.	PUNCT
cblr-3031	268	1	95	95	NUM
cblr-3031	268	2	17	17	NUM
cblr-3031	268	3	c.f.r	c.f.r	NOUN
cblr-3031	268	4	.	.	PUNCT
cblr-3031	269	1	§	§	PROPN
cblr-3031	269	2	240.13e-3(g	240.13e-3(g	NUM
cblr-3031	269	3	)	)	PUNCT
cblr-3031	269	4	(	(	PUNCT
cblr-3031	269	5	2003	2003	NUM
cblr-3031	269	6	)	)	PUNCT
cblr-3031	269	7	.	.	PUNCT
cblr-3031	270	1	for	for	ADP
cblr-3031	270	2	a	a	DET
cblr-3031	270	3	detailed	detailed	ADJ
cblr-3031	270	4	explanation	explanation	NOUN
cblr-3031	270	5	of	of	ADP
cblr-3031	270	6	these	these	DET
cblr-3031	270	7	exceptions	exception	NOUN
cblr-3031	270	8	,	,	PUNCT
cblr-3031	270	9	see	see	VERB
cblr-3031	270	10	borden	borden	PROPN
cblr-3031	270	11	&	&	CCONJ
cblr-3031	270	12	yunis	yunis	PROPN
cblr-3031	270	13	,	,	PUNCT
cblr-3031	270	14	supra	supra	PROPN
cblr-3031	270	15	note	note	NOUN
cblr-3031	270	16	5	5	NUM
cblr-3031	270	17	,	,	PUNCT
cblr-3031	270	18	§	§	PROPN
cblr-3031	270	19	10.04	10.04	NUM
cblr-3031	270	20	.	.	PUNCT
cblr-3031	271	1	see	see	VERB
cblr-3031	271	2	also	also	ADV
cblr-3031	271	3	columbia	columbia	PROPN
cblr-3031	271	4	business	business	PROPN
cblr-3031	271	5	la	la	PROPN
cblr-3031	271	6	w	w	PROPN
cblr-3031	271	7	review	review	NOUN
cblr-3031	272	1	[	[	X
cblr-3031	272	2	vol	vol	NOUN
cblr-3031	272	3	.	.	PUNCT
cblr-3031	272	4	2004	2004	NUM
cblr-3031	273	1	no	no	INTJ
cblr-3031	273	2	.	.	PUNCT
cblr-3031	274	1	2:505	2:505	NUM
cblr-3031	274	2	]	]	X
cblr-3031	274	3	survey	survey	NOUN
cblr-3031	274	4	:	:	PUNCT
cblr-3031	274	5	a	a	DET
cblr-3031	274	6	brief	brief	ADJ
cblr-3031	274	7	roadmap	roadmap	NOUN
cblr-3031	274	8	to	to	ADP
cblr-3031	274	9	going	go	VERB
cblr-3031	274	10	private	private	ADJ
cblr-3031	274	11	many	many	ADJ
cblr-3031	274	12	transactions	transaction	NOUN
cblr-3031	274	13	that	that	PRON
cblr-3031	274	14	fall	fall	VERB
cblr-3031	274	15	under	under	ADP
cblr-3031	274	16	rule	rule	NOUN
cblr-3031	274	17	13e-3	13e-3	NUM
cblr-3031	274	18	are	be	AUX
cblr-3031	274	19	also	also	ADV
cblr-3031	274	20	subject	subject	ADJ
cblr-3031	274	21	to	to	ADP
cblr-3031	274	22	the	the	DET
cblr-3031	274	23	disclosure	disclosure	NOUN
cblr-3031	274	24	requirements	requirement	NOUN
cblr-3031	274	25	of	of	ADP
cblr-3031	274	26	other	other	ADJ
cblr-3031	274	27	provisions	provision	NOUN
cblr-3031	274	28	.	.	PUNCT
cblr-3031	275	1	96	96	NUM
cblr-3031	275	2	rule	rule	NOUN
cblr-3031	275	3	13e-3	13e-3	NUM
cblr-3031	275	4	does	do	AUX
cblr-3031	275	5	not	not	PART
cblr-3031	275	6	preempt	preempt	VERB
cblr-3031	275	7	the	the	DET
cblr-3031	275	8	requirements	requirement	NOUN
cblr-3031	275	9	of	of	ADP
cblr-3031	275	10	these	these	DET
cblr-3031	275	11	provisions	provision	NOUN
cblr-3031	275	12	,	,	PUNCT
cblr-3031	275	13	but	but	CCONJ
cblr-3031	275	14	supplements	supplement	NOUN
cblr-3031	275	15	them.97	them.97	NOUN
cblr-3031	275	16	it	it	PRON
cblr-3031	275	17	requires	require	VERB
cblr-3031	275	18	many	many	ADJ
cblr-3031	275	19	of	of	ADP
cblr-3031	275	20	the	the	DET
cblr-3031	275	21	same	same	ADJ
cblr-3031	275	22	disclosures	disclosure	NOUN
cblr-3031	275	23	as	as	ADP
cblr-3031	275	24	these	these	DET
cblr-3031	275	25	other	other	ADJ
cblr-3031	275	26	rules	rule	NOUN
cblr-3031	275	27	,	,	PUNCT
cblr-3031	275	28	but	but	CCONJ
cblr-3031	275	29	also	also	ADV
cblr-3031	275	30	includes	include	VERB
cblr-3031	275	31	additional	additional	ADJ
cblr-3031	275	32	disclosures	disclosure	NOUN
cblr-3031	275	33	specific	specific	ADJ
cblr-3031	275	34	to	to	ADP
cblr-3031	275	35	the	the	DET
cblr-3031	275	36	inherently	inherently	ADV
cblr-3031	275	37	conflicted	conflicted	ADJ
cblr-3031	275	38	nature	nature	NOUN
cblr-3031	275	39	of	of	ADP
cblr-3031	275	40	going	go	VERB
cblr-3031	275	41	private	private	ADJ
cblr-3031	275	42	transactions	transaction	NOUN
cblr-3031	275	43	that	that	PRON
cblr-3031	275	44	relate	relate	VERB
cblr-3031	275	45	to	to	ADP
cblr-3031	275	46	the	the	DET
cblr-3031	275	47	fairness	fairness	NOUN
cblr-3031	275	48	of	of	ADP
cblr-3031	275	49	the	the	DET
cblr-3031	275	50	transaction	transaction	NOUN
cblr-3031	275	51	and	and	CCONJ
cblr-3031	275	52	the	the	DET
cblr-3031	275	53	special	special	ADJ
cblr-3031	275	54	benefits	benefit	NOUN
cblr-3031	275	55	,	,	PUNCT
cblr-3031	275	56	if	if	SCONJ
cblr-3031	275	57	any	any	PRON
cblr-3031	275	58	,	,	PUNCT
cblr-3031	275	59	that	that	SCONJ
cblr-3031	275	60	the	the	DET
cblr-3031	275	61	affiliate	affiliate	NOUN
cblr-3031	275	62	will	will	AUX
cblr-3031	275	63	receive	receive	VERB
cblr-3031	275	64	.	.	PUNCT
cblr-3031	276	1	to	to	PART
cblr-3031	276	2	streamline	streamline	VERB
cblr-3031	276	3	the	the	DET
cblr-3031	276	4	disclosure	disclosure	NOUN
cblr-3031	276	5	process	process	NOUN
cblr-3031	276	6	for	for	ADP
cblr-3031	276	7	transactions	transaction	NOUN
cblr-3031	276	8	that	that	PRON
cblr-3031	276	9	may	may	AUX
cblr-3031	276	10	involve	involve	VERB
cblr-3031	276	11	requirements	requirement	NOUN
cblr-3031	276	12	from	from	ADP
cblr-3031	276	13	more	more	ADJ
cblr-3031	276	14	than	than	ADP
cblr-3031	276	15	one	one	NUM
cblr-3031	276	16	rule	rule	NOUN
cblr-3031	276	17	,	,	PUNCT
cblr-3031	276	18	the	the	DET
cblr-3031	276	19	sec	sec	PROPN
cblr-3031	276	20	adopted	adopt	VERB
cblr-3031	276	21	regulation	regulation	NOUN
cblr-3031	276	22	m	m	NOUN
cblr-3031	276	23	-	-	NOUN
cblr-3031	276	24	a	a	NOUN
cblr-3031	276	25	,	,	PUNCT
cblr-3031	276	26	under	under	ADP
cblr-3031	276	27	which	which	PRON
cblr-3031	276	28	a	a	DET
cblr-3031	276	29	company	company	NOUN
cblr-3031	276	30	may	may	AUX
cblr-3031	276	31	file	file	VERB
cblr-3031	276	32	one	one	NUM
cblr-3031	276	33	set	set	NOUN
cblr-3031	276	34	of	of	ADP
cblr-3031	276	35	disclosures	disclosure	NOUN
cblr-3031	276	36	for	for	ADP
cblr-3031	276	37	all	all	DET
cblr-3031	276	38	transactions	transaction	NOUN
cblr-3031	276	39	that	that	PRON
cblr-3031	276	40	may	may	AUX
cblr-3031	276	41	be	be	AUX
cblr-3031	276	42	needed	need	VERB
cblr-3031	276	43	to	to	PART
cblr-3031	276	44	fully	fully	ADV
cblr-3031	276	45	take	take	VERB
cblr-3031	276	46	a	a	DET
cblr-3031	276	47	company	company	NOUN
cblr-3031	276	48	private.9	private.9	NOUN
cblr-3031	276	49	"	"	PUNCT
cblr-3031	276	50	accordingly	accordingly	ADV
cblr-3031	276	51	,	,	PUNCT
cblr-3031	276	52	schedule	schedule	NOUN
cblr-3031	276	53	13e-3	13e-3	NUM
cblr-3031	276	54	,	,	PUNCT
cblr-3031	276	55	the	the	DET
cblr-3031	276	56	filing	filing	NOUN
cblr-3031	276	57	of	of	ADP
cblr-3031	276	58	which	which	PRON
cblr-3031	276	59	is	be	AUX
cblr-3031	276	60	mandated	mandate	VERB
cblr-3031	276	61	for	for	ADP
cblr-3031	276	62	a	a	DET
cblr-3031	276	63	rule	rule	NOUN
cblr-3031	276	64	13e-3	13e-3	NUM
cblr-3031	276	65	going	go	VERB
cblr-3031	276	66	private	private	ADJ
cblr-3031	276	67	transaction,99	transaction,99	PROPN
cblr-3031	276	68	derives	derive	VERB
cblr-3031	276	69	all	all	PRON
cblr-3031	276	70	of	of	ADP
cblr-3031	276	71	its	its	PRON
cblr-3031	276	72	disclosure	disclosure	NOUN
cblr-3031	276	73	requirements	requirement	NOUN
cblr-3031	276	74	from	from	ADP
cblr-3031	276	75	items	item	NOUN
cblr-3031	276	76	included	include	VERB
cblr-3031	276	77	in	in	ADP
cblr-3031	276	78	regulation	regulation	NOUN
cblr-3031	276	79	m	m	NOUN
cblr-3031	276	80	-	-	PUNCT
cblr-3031	276	81	a.1	a.1	NOUN
cblr-3031	276	82	°	°	NOUN
cblr-3031	276	83	0	0	NUM
cblr-3031	276	84	the	the	DET
cblr-3031	276	85	discussion	discussion	NOUN
cblr-3031	276	86	of	of	ADP
cblr-3031	276	87	disclosures	disclosure	NOUN
cblr-3031	276	88	in	in	ADP
cblr-3031	276	89	this	this	DET
cblr-3031	276	90	paper	paper	NOUN
cblr-3031	276	91	is	be	AUX
cblr-3031	276	92	limited	limit	VERB
cblr-3031	276	93	to	to	ADP
cblr-3031	276	94	those	those	PRON
cblr-3031	276	95	mandated	mandate	VERB
cblr-3031	276	96	by	by	ADP
cblr-3031	276	97	schedule	schedule	NOUN
cblr-3031	276	98	13e-3	13e-3	NUM
cblr-3031	276	99	.	.	PUNCT
cblr-3031	277	1	b.	b.	PROPN
cblr-3031	278	1	the	the	DET
cblr-3031	278	2	mechanics	mechanic	NOUN
cblr-3031	278	3	of	of	ADP
cblr-3031	278	4	schedule	schedule	NOUN
cblr-3031	278	5	13e-3	13e-3	NUM
cblr-3031	278	6	rule	rule	NOUN
cblr-3031	278	7	13e-3	13e-3	NUM
cblr-3031	278	8	mandates	mandate	NOUN
cblr-3031	278	9	that	that	PRON
cblr-3031	278	10	a	a	DET
cblr-3031	278	11	company	company	NOUN
cblr-3031	278	12	going	go	VERB
cblr-3031	278	13	private	private	ADJ
cblr-3031	278	14	file	file	NOUN
cblr-3031	278	15	a	a	DET
cblr-3031	278	16	schedule	schedule	NOUN
cblr-3031	278	17	13e-3	13e-3	NUM
cblr-3031	278	18	with	with	ADP
cblr-3031	278	19	the	the	DET
cblr-3031	278	20	sec	sec	PROPN
cblr-3031	278	21	and	and	CCONJ
cblr-3031	278	22	distribute	distribute	VERB
cblr-3031	278	23	certain	certain	ADJ
cblr-3031	278	24	information	information	NOUN
cblr-3031	278	25	to	to	ADP
cblr-3031	278	26	its	its	PRON
cblr-3031	278	27	stockholders	stockholder	NOUN
cblr-3031	278	28	.	.	PUNCT
cblr-3031	279	1	1	1	NUM
cblr-3031	279	2	°	°	NUM
cblr-3031	279	3	'	'	PUNCT
cblr-3031	279	4	technically	technically	ADV
cblr-3031	279	5	,	,	PUNCT
cblr-3031	279	6	if	if	SCONJ
cblr-3031	279	7	both	both	CCONJ
cblr-3031	279	8	the	the	DET
cblr-3031	279	9	issuer	issuer	NOUN
cblr-3031	279	10	and	and	CCONJ
cblr-3031	279	11	an	an	DET
cblr-3031	279	12	affiliate	affiliate	NOUN
cblr-3031	279	13	are	be	AUX
cblr-3031	279	14	involved	involve	VERB
cblr-3031	279	15	in	in	ADP
cblr-3031	279	16	the	the	DET
cblr-3031	279	17	transaction	transaction	NOUN
cblr-3031	279	18	,	,	PUNCT
cblr-3031	279	19	both	both	PRON
cblr-3031	279	20	are	be	AUX
cblr-3031	279	21	subject	subject	ADJ
cblr-3031	279	22	to	to	ADP
cblr-3031	279	23	the	the	DET
cblr-3031	279	24	filing	filing	NOUN
cblr-3031	279	25	requirement	requirement	NOUN
cblr-3031	279	26	;	;	PUNCT
cblr-3031	279	27	they	they	PRON
cblr-3031	279	28	may	may	AUX
cblr-3031	279	29	,	,	PUNCT
cblr-3031	279	30	however	however	ADV
cblr-3031	279	31	,	,	PUNCT
cblr-3031	279	32	file	file	VERB
cblr-3031	279	33	the	the	DET
cblr-3031	279	34	schedule	schedule	NOUN
cblr-3031	279	35	jointly.10	jointly.10	NOUN
cblr-3031	279	36	2	2	NUM
cblr-3031	279	37	the	the	DET
cblr-3031	279	38	filing	filing	NOUN
cblr-3031	279	39	must	must	AUX
cblr-3031	279	40	be	be	AUX
cblr-3031	279	41	done	do	VERB
cblr-3031	279	42	theodore	theodore	PROPN
cblr-3031	279	43	w.	w.	PROPN
cblr-3031	279	44	grippo	grippo	PROPN
cblr-3031	279	45	&	&	CCONJ
cblr-3031	279	46	matthew	matthew	PROPN
cblr-3031	279	47	i.	i.	PROPN
cblr-3031	279	48	hafter	hafter	PROPN
cblr-3031	279	49	,	,	PUNCT
cblr-3031	279	50	corporate	corporate	ADJ
cblr-3031	279	51	stock	stock	NOUN
cblr-3031	279	52	repurchases	repurchase	NOUN
cblr-3031	279	53	and	and	CCONJ
cblr-3031	279	54	going	go	VERB
cblr-3031	279	55	private	private	ADJ
cblr-3031	279	56	(	(	PUNCT
cblr-3031	279	57	bureau	bureau	NOUN
cblr-3031	279	58	of	of	ADP
cblr-3031	279	59	nat'l	nat'l	PROPN
cblr-3031	279	60	affairs	affairs	PROPN
cblr-3031	279	61	,	,	PUNCT
cblr-3031	279	62	corp	corp	PROPN
cblr-3031	279	63	.	.	PROPN
cblr-3031	279	64	practice	practice	PROPN
cblr-3031	279	65	series	series	PROPN
cblr-3031	279	66	,	,	PUNCT
cblr-3031	279	67	no	no	INTJ
cblr-3031	279	68	.	.	NOUN
cblr-3031	280	1	7	7	NUM
cblr-3031	280	2	-	-	SYM
cblr-3031	280	3	3d	3d	NUM
cblr-3031	280	4	)	)	PUNCT
cblr-3031	280	5	.	.	PUNCT
cblr-3031	281	1	96	96	NUM
cblr-3031	281	2	for	for	ADP
cblr-3031	281	3	example	example	NOUN
cblr-3031	281	4	,	,	PUNCT
cblr-3031	281	5	a	a	DET
cblr-3031	281	6	tender	tender	NOUN
cblr-3031	281	7	offer	offer	NOUN
cblr-3031	281	8	requires	require	VERB
cblr-3031	281	9	the	the	DET
cblr-3031	281	10	filing	filing	NOUN
cblr-3031	281	11	of	of	ADP
cblr-3031	281	12	schedule	schedule	NOUN
cblr-3031	281	13	14d-1	14d-1	NUM
cblr-3031	281	14	or	or	CCONJ
cblr-3031	281	15	schedule	schedule	NOUN
cblr-3031	281	16	to	to	ADP
cblr-3031	281	17	,	,	PUNCT
cblr-3031	281	18	and	and	CCONJ
cblr-3031	281	19	a	a	DET
cblr-3031	281	20	merger	merger	NOUN
cblr-3031	281	21	or	or	CCONJ
cblr-3031	281	22	reverse	reverse	VERB
cblr-3031	281	23	stock	stock	NOUN
cblr-3031	281	24	split	split	NOUN
cblr-3031	281	25	may	may	AUX
cblr-3031	281	26	require	require	VERB
cblr-3031	281	27	proxies	proxy	NOUN
cblr-3031	281	28	and	and	CCONJ
cblr-3031	281	29	the	the	DET
cblr-3031	281	30	distribution	distribution	NOUN
cblr-3031	281	31	of	of	ADP
cblr-3031	281	32	an	an	DET
cblr-3031	281	33	information	information	NOUN
cblr-3031	281	34	statement	statement	NOUN
cblr-3031	281	35	under	under	ADP
cblr-3031	281	36	regulations	regulation	NOUN
cblr-3031	281	37	14a	14a	NOUN
cblr-3031	281	38	or	or	CCONJ
cblr-3031	281	39	14c	14c	NOUN
cblr-3031	281	40	.	.	PUNCT
cblr-3031	282	1	97	97	NUM
cblr-3031	282	2	see	see	VERB
cblr-3031	282	3	17	17	NUM
cblr-3031	282	4	c.f.r	c.f.r	NOUN
cblr-3031	282	5	.	.	PUNCT
cblr-3031	283	1	§	§	PROPN
cblr-3031	283	2	240.13e-100	240.13e-100	NUM
cblr-3031	283	3	,	,	PUNCT
cblr-3031	283	4	general	general	ADJ
cblr-3031	283	5	instruction	instruction	NOUN
cblr-3031	283	6	h	h	NOUN
cblr-3031	283	7	(	(	PUNCT
cblr-3031	283	8	2003	2003	NUM
cblr-3031	283	9	)	)	PUNCT
cblr-3031	283	10	.	.	PUNCT
cblr-3031	284	1	98	98	NUM
cblr-3031	284	2	see	see	VERB
cblr-3031	284	3	17	17	NUM
cblr-3031	284	4	c.f.r	c.f.r	NOUN
cblr-3031	284	5	.	.	PUNCT
cblr-3031	285	1	§	§	PROPN
cblr-3031	285	2	229.1000	229.1000	NUM
cblr-3031	285	3	(	(	PUNCT
cblr-3031	285	4	2003	2003	NUM
cblr-3031	285	5	)	)	PUNCT
cblr-3031	285	6	.	.	PUNCT
cblr-3031	286	1	99	99	NUM
cblr-3031	286	2	see	see	VERB
cblr-3031	286	3	17	17	NUM
cblr-3031	286	4	c.f.r	c.f.r	NOUN
cblr-3031	286	5	.	.	PUNCT
cblr-3031	287	1	§	§	PROPN
cblr-3031	287	2	240.13e-3(d)(1	240.13e-3(d)(1	NUM
cblr-3031	287	3	)	)	PUNCT
cblr-3031	287	4	(	(	PUNCT
cblr-3031	287	5	2003	2003	NUM
cblr-3031	287	6	)	)	PUNCT
cblr-3031	287	7	.	.	PUNCT
cblr-3031	288	1	"	"	PUNCT
cblr-3031	288	2	oo	oo	INTJ
cblr-3031	288	3	see	see	VERB
cblr-3031	288	4	grippo	grippo	ADJ
cblr-3031	288	5	&	&	CCONJ
cblr-3031	288	6	hafter	hafter	PROPN
cblr-3031	288	7	,	,	PUNCT
cblr-3031	288	8	supra	supra	PROPN
cblr-3031	288	9	note	note	NOUN
cblr-3031	288	10	95	95	NUM
cblr-3031	288	11	,	,	PUNCT
cblr-3031	288	12	at	at	ADP
cblr-3031	288	13	a-37	a-37	NOUN
cblr-3031	288	14	.	.	PUNCT
cblr-3031	289	1	101	101	NUM
cblr-3031	289	2	see	see	VERB
cblr-3031	289	3	17	17	NUM
cblr-3031	289	4	c.f.r	c.f.r	NOUN
cblr-3031	289	5	.	.	PUNCT
cblr-3031	290	1	§	§	PROPN
cblr-3031	290	2	240.13e-3(d)-(e	240.13e-3(d)-(e	NUM
cblr-3031	290	3	)	)	PUNCT
cblr-3031	290	4	(	(	PUNCT
cblr-3031	290	5	2003	2003	NUM
cblr-3031	290	6	)	)	PUNCT
cblr-3031	290	7	.	.	PUNCT
cblr-3031	291	1	102	102	NUM
cblr-3031	291	2	see	see	VERB
cblr-3031	291	3	supra	supra	NOUN
cblr-3031	291	4	,	,	PUNCT
cblr-3031	291	5	note	note	VERB
cblr-3031	291	6	90	90	NUM
cblr-3031	291	7	.	.	PUNCT
cblr-3031	292	1	electronically	electronically	ADV
cblr-3031	292	2	,	,	PUNCT
cblr-3031	292	3	through	through	ADP
cblr-3031	292	4	the	the	DET
cblr-3031	292	5	sec	sec	PROPN
cblr-3031	292	6	's	's	PART
cblr-3031	292	7	electronic	electronic	ADJ
cblr-3031	292	8	data	datum	NOUN
cblr-3031	292	9	gathering	gather	VERB
cblr-3031	292	10	analysis	analysis	NOUN
cblr-3031	292	11	and	and	CCONJ
cblr-3031	292	12	retrieval	retrieval	NOUN
cblr-3031	292	13	system	system	NOUN
cblr-3031	292	14	(	(	PUNCT
cblr-3031	292	15	"	"	PUNCT
cblr-3031	292	16	edgar	edgar	NOUN
cblr-3031	292	17	"	"	PUNCT
cblr-3031	292	18	)	)	PUNCT
cblr-3031	292	19	.	.	PUNCT
cblr-3031	293	1	10	10	NUM
cblr-3031	293	2	3	3	NUM
cblr-3031	293	3	the	the	DET
cblr-3031	293	4	required	require	VERB
cblr-3031	293	5	timing	timing	NOUN
cblr-3031	293	6	of	of	ADP
cblr-3031	293	7	the	the	DET
cblr-3031	293	8	filing	filing	NOUN
cblr-3031	293	9	depends	depend	VERB
cblr-3031	293	10	on	on	ADP
cblr-3031	293	11	the	the	DET
cblr-3031	293	12	type	type	NOUN
cblr-3031	293	13	of	of	ADP
cblr-3031	293	14	transaction	transaction	NOUN
cblr-3031	293	15	being	be	AUX
cblr-3031	293	16	performed	perform	VERB
cblr-3031	293	17	.	.	PUNCT
cblr-3031	294	1	if	if	SCONJ
cblr-3031	294	2	the	the	DET
cblr-3031	294	3	transaction	transaction	NOUN
cblr-3031	294	4	includes	include	VERB
cblr-3031	294	5	the	the	DET
cblr-3031	294	6	solicitation	solicitation	NOUN
cblr-3031	294	7	of	of	ADP
cblr-3031	294	8	proxies	proxy	NOUN
cblr-3031	294	9	or	or	CCONJ
cblr-3031	294	10	an	an	DET
cblr-3031	294	11	information	information	NOUN
cblr-3031	294	12	statement	statement	NOUN
cblr-3031	294	13	under	under	ADP
cblr-3031	294	14	regulation	regulation	NOUN
cblr-3031	294	15	14a	14a	NOUN
cblr-3031	294	16	or	or	CCONJ
cblr-3031	294	17	14c	14c	NOUN
cblr-3031	294	18	,	,	PUNCT
cblr-3031	294	19	the	the	DET
cblr-3031	294	20	schedule	schedule	NOUN
cblr-3031	294	21	must	must	AUX
cblr-3031	294	22	be	be	AUX
cblr-3031	294	23	filed	file	VERB
cblr-3031	294	24	at	at	ADP
cblr-3031	294	25	the	the	DET
cblr-3031	294	26	same	same	ADJ
cblr-3031	294	27	time	time	NOUN
cblr-3031	294	28	as	as	ADP
cblr-3031	294	29	the	the	DET
cblr-3031	294	30	preliminary	preliminary	ADJ
cblr-3031	294	31	or	or	CCONJ
cblr-3031	294	32	definitive	definitive	ADJ
cblr-3031	294	33	proxy	proxy	NOUN
cblr-3031	294	34	or	or	CCONJ
cblr-3031	294	35	statement.10	statement.10	NOUN
cblr-3031	294	36	4	4	NUM
cblr-3031	294	37	if	if	SCONJ
cblr-3031	294	38	the	the	DET
cblr-3031	294	39	transaction	transaction	NOUN
cblr-3031	294	40	involves	involve	VERB
cblr-3031	294	41	the	the	DET
cblr-3031	294	42	filing	filing	NOUN
cblr-3031	294	43	of	of	ADP
cblr-3031	294	44	a	a	DET
cblr-3031	294	45	registration	registration	NOUN
cblr-3031	294	46	statement	statement	NOUN
cblr-3031	294	47	under	under	ADP
cblr-3031	294	48	the	the	DET
cblr-3031	294	49	securities	security	NOUN
cblr-3031	294	50	act	act	NOUN
cblr-3031	294	51	of	of	ADP
cblr-3031	294	52	1933	1933	NUM
cblr-3031	294	53	,	,	PUNCT
cblr-3031	294	54	the	the	DET
cblr-3031	294	55	schedule	schedule	NOUN
cblr-3031	294	56	must	must	AUX
cblr-3031	294	57	be	be	AUX
cblr-3031	294	58	filed	file	VERB
cblr-3031	294	59	with	with	ADP
cblr-3031	294	60	the	the	DET
cblr-3031	294	61	statement.10	statement.10	NOUN
cblr-3031	294	62	5	5	NUM
cblr-3031	294	63	if	if	SCONJ
cblr-3031	294	64	the	the	DET
cblr-3031	294	65	transaction	transaction	NOUN
cblr-3031	294	66	involves	involve	VERB
cblr-3031	294	67	a	a	DET
cblr-3031	294	68	tender	tender	NOUN
cblr-3031	294	69	offer	offer	NOUN
cblr-3031	294	70	,	,	PUNCT
cblr-3031	294	71	the	the	DET
cblr-3031	294	72	schedule	schedule	NOUN
cblr-3031	294	73	must	must	AUX
cblr-3031	294	74	be	be	AUX
cblr-3031	294	75	filed	file	VERB
cblr-3031	294	76	"	"	PUNCT
cblr-3031	294	77	as	as	ADV
cblr-3031	294	78	soon	soon	ADV
cblr-3031	294	79	as	as	SCONJ
cblr-3031	294	80	practicable	practicable	ADJ
cblr-3031	294	81	"	"	PUNCT
cblr-3031	294	82	on	on	ADP
cblr-3031	294	83	the	the	DET
cblr-3031	294	84	date	date	NOUN
cblr-3031	294	85	the	the	DET
cblr-3031	294	86	offer	offer	NOUN
cblr-3031	294	87	is	be	AUX
cblr-3031	294	88	"	"	PUNCT
cblr-3031	294	89	first	first	ADV
cblr-3031	294	90	published	publish	VERB
cblr-3031	294	91	,	,	PUNCT
cblr-3031	294	92	sent	send	VERB
cblr-3031	294	93	or	or	CCONJ
cblr-3031	294	94	given	give	VERB
cblr-3031	294	95	to	to	ADP
cblr-3031	294	96	security	security	NOUN
cblr-3031	294	97	holders	holder	NOUN
cblr-3031	294	98	.	.	PUNCT
cblr-3031	295	1	"0	"0	VERB
cblr-3031	295	2	6	6	NUM
cblr-3031	295	3	for	for	ADP
cblr-3031	295	4	all	all	DET
cblr-3031	295	5	other	other	ADJ
cblr-3031	295	6	cases	case	NOUN
cblr-3031	295	7	,	,	PUNCT
cblr-3031	295	8	the	the	DET
cblr-3031	295	9	schedule	schedule	NOUN
cblr-3031	295	10	must	must	AUX
cblr-3031	295	11	be	be	AUX
cblr-3031	295	12	filed	file	VERB
cblr-3031	295	13	at	at	ADP
cblr-3031	295	14	least	least	ADV
cblr-3031	295	15	thirty	thirty	NUM
cblr-3031	295	16	days	day	NOUN
cblr-3031	295	17	before	before	ADP
cblr-3031	295	18	the	the	DET
cblr-3031	295	19	purchase	purchase	NOUN
cblr-3031	295	20	of	of	ADP
cblr-3031	295	21	any	any	DET
cblr-3031	295	22	securities	security	NOUN
cblr-3031	295	23	subject	subject	ADJ
cblr-3031	295	24	to	to	ADP
cblr-3031	295	25	the	the	DET
cblr-3031	295	26	going	go	VERB
cblr-3031	295	27	private	private	ADJ
cblr-3031	295	28	transaction	transaction	NOUN
cblr-3031	295	29	.	.	PUNCT
cblr-3031	296	1	07	07	NUM
cblr-3031	297	1	it	it	PRON
cblr-3031	297	2	should	should	AUX
cblr-3031	297	3	be	be	AUX
cblr-3031	297	4	noted	note	VERB
cblr-3031	297	5	that	that	SCONJ
cblr-3031	297	6	if	if	SCONJ
cblr-3031	297	7	the	the	DET
cblr-3031	297	8	going	go	VERB
cblr-3031	297	9	private	private	ADJ
cblr-3031	297	10	transaction	transaction	NOUN
cblr-3031	297	11	involves	involve	VERB
cblr-3031	297	12	a	a	DET
cblr-3031	297	13	series	series	NOUN
cblr-3031	297	14	of	of	ADP
cblr-3031	297	15	transactions	transaction	NOUN
cblr-3031	297	16	,	,	PUNCT
cblr-3031	297	17	schedule	schedule	NOUN
cblr-3031	297	18	13e-3	13e-3	NUM
cblr-3031	297	19	should	should	AUX
cblr-3031	297	20	be	be	AUX
cblr-3031	297	21	filed	file	VERB
cblr-3031	297	22	with	with	ADP
cblr-3031	297	23	the	the	DET
cblr-3031	297	24	first	first	ADJ
cblr-3031	297	25	of	of	ADP
cblr-3031	297	26	such	such	ADJ
cblr-3031	297	27	transactions.0	transactions.0	PROPN
cblr-3031	297	28	8	8	NUM
cblr-3031	297	29	c.	c.	NOUN
cblr-3031	297	30	items	item	NOUN
cblr-3031	297	31	required	require	VERB
cblr-3031	297	32	by	by	ADP
cblr-3031	297	33	schedule	schedule	NOUN
cblr-3031	297	34	13e-3	13e-3	NUM
cblr-3031	297	35	schedule	schedule	NOUN
cblr-3031	297	36	13e-3	13e-3	NUM
cblr-3031	297	37	requires	require	VERB
cblr-3031	297	38	that	that	SCONJ
cblr-3031	297	39	sixteen	sixteen	NUM
cblr-3031	297	40	"	"	PUNCT
cblr-3031	297	41	items	item	NOUN
cblr-3031	297	42	"	"	PUNCT
cblr-3031	297	43	be	be	AUX
cblr-3031	297	44	supplied	supply	VERB
cblr-3031	297	45	.	.	PUNCT
cblr-3031	298	1	items	item	NOUN
cblr-3031	298	2	one	one	NUM
cblr-3031	298	3	through	through	ADP
cblr-3031	298	4	six	six	NUM
cblr-3031	298	5	require	require	NOUN
cblr-3031	298	6	detailed	detailed	ADJ
cblr-3031	298	7	information	information	NOUN
cblr-3031	298	8	on	on	ADP
cblr-3031	298	9	the	the	DET
cblr-3031	298	10	terms	term	NOUN
cblr-3031	298	11	of	of	ADP
cblr-3031	298	12	the	the	DET
cblr-3031	298	13	transaction	transaction	NOUN
cblr-3031	298	14	,	,	PUNCT
cblr-3031	298	15	the	the	DET
cblr-3031	298	16	subject	subject	NOUN
cblr-3031	298	17	company	company	NOUN
cblr-3031	298	18	,	,	PUNCT
cblr-3031	298	19	the	the	DET
cblr-3031	298	20	filing	filing	NOUN
cblr-3031	298	21	party	party	NOUN
cblr-3031	298	22	,	,	PUNCT
cblr-3031	298	23	the	the	DET
cblr-3031	298	24	past	past	ADJ
cblr-3031	298	25	contacts	contact	NOUN
cblr-3031	298	26	or	or	CCONJ
cblr-3031	298	27	negotiations	negotiation	NOUN
cblr-3031	298	28	between	between	ADP
cblr-3031	298	29	the	the	DET
cblr-3031	298	30	subject	subject	NOUN
cblr-3031	298	31	company	company	NOUN
cblr-3031	298	32	and	and	CCONJ
cblr-3031	298	33	the	the	DET
cblr-3031	298	34	affiliate	affiliate	NOUN
cblr-3031	298	35	,	,	PUNCT
cblr-3031	298	36	and	and	CCONJ
cblr-3031	298	37	any	any	DET
cblr-3031	298	38	accompanying	accompanying	ADJ
cblr-3031	298	39	plans	plan	NOUN
cblr-3031	298	40	that	that	PRON
cblr-3031	298	41	would	would	AUX
cblr-3031	298	42	result	result	VERB
cblr-3031	298	43	in	in	ADP
cblr-3031	298	44	an	an	DET
cblr-3031	298	45	extraordinary	extraordinary	ADJ
cblr-3031	298	46	transaction.09	transaction.09	ADJ
cblr-3031	298	47	items	item	NOUN
cblr-3031	298	48	seven	seven	NUM
cblr-3031	298	49	103	103	NUM
cblr-3031	298	50	see	see	VERB
cblr-3031	298	51	17	17	NUM
cblr-3031	298	52	c.f.r	c.f.r	NOUN
cblr-3031	298	53	.	.	PUNCT
cblr-3031	299	1	§	§	PROPN
cblr-3031	299	2	232.10(a	232.10(a	NUM
cblr-3031	299	3	)	)	PUNCT
cblr-3031	299	4	(	(	PUNCT
cblr-3031	299	5	2003	2003	NUM
cblr-3031	299	6	)	)	PUNCT
cblr-3031	299	7	.	.	PUNCT
cblr-3031	300	1	104	104	NUM
cblr-3031	300	2	see	see	VERB
cblr-3031	300	3	17	17	NUM
cblr-3031	300	4	c.f.r	c.f.r	NOUN
cblr-3031	300	5	.	.	PUNCT
cblr-3031	301	1	§	§	PROPN
cblr-3031	301	2	240.13e-100	240.13e-100	NUM
cblr-3031	301	3	,	,	PUNCT
cblr-3031	301	4	general	general	ADJ
cblr-3031	301	5	instruction	instruction	NOUN
cblr-3031	301	6	d	d	PROPN
cblr-3031	301	7	(	(	PUNCT
cblr-3031	301	8	2003	2003	NUM
cblr-3031	301	9	)	)	PUNCT
cblr-3031	301	10	.	.	PUNCT
cblr-3031	302	1	10	10	NUM
cblr-3031	302	2	"	"	PUNCT
cblr-3031	302	3	see	see	VERB
cblr-3031	302	4	i	i	PROPN
cblr-3031	302	5	d.	d.	PROPN
cblr-3031	302	6	106	106	NUM
cblr-3031	302	7	17	17	NUM
cblr-3031	302	8	c.f.r	c.f.r	NOUN
cblr-3031	302	9	.	.	PUNCT
cblr-3031	303	1	§	§	PROPN
cblr-3031	303	2	240.13e-100	240.13e-100	NUM
cblr-3031	303	3	,	,	PUNCT
cblr-3031	303	4	general	general	ADJ
cblr-3031	303	5	instruction	instruction	NOUN
cblr-3031	303	6	d	d	PROPN
cblr-3031	303	7	(	(	PUNCT
cblr-3031	303	8	2003	2003	NUM
cblr-3031	303	9	)	)	PUNCT
cblr-3031	303	10	.	.	PUNCT
cblr-3031	304	1	note	note	VERB
cblr-3031	304	2	that	that	SCONJ
cblr-3031	304	3	"	"	PUNCT
cblr-3031	304	4	a	a	DET
cblr-3031	304	5	combined	combined	ADJ
cblr-3031	304	6	statement	statement	NOUN
cblr-3031	304	7	on	on	ADP
cblr-3031	304	8	schedules	schedule	NOUN
cblr-3031	304	9	13e-3	13e-3	NUM
cblr-3031	304	10	and	and	CCONJ
cblr-3031	304	11	to	to	PART
cblr-3031	304	12	may	may	AUX
cblr-3031	304	13	be	be	AUX
cblr-3031	304	14	filed	file	VERB
cblr-3031	304	15	with	with	ADP
cblr-3031	304	16	the	the	DET
cblr-3031	304	17	commission	commission	NOUN
cblr-3031	304	18	under	under	ADP
cblr-3031	304	19	cover	cover	NOUN
cblr-3031	304	20	of	of	ADP
cblr-3031	304	21	schedule	schedule	NOUN
cblr-3031	304	22	to	to	ADP
cblr-3031	304	23	.	.	PUNCT
cblr-3031	304	24	"	"	PUNCT
cblr-3031	305	1	17	17	NUM
cblr-3031	305	2	c.f.r	c.f.r	NOUN
cblr-3031	305	3	.	.	PUNCT
cblr-3031	306	1	§	§	PROPN
cblr-3031	306	2	240.14d-100	240.14d-100	NUM
cblr-3031	306	3	general	general	ADJ
cblr-3031	306	4	instruction	instruction	NOUN
cblr-3031	306	5	j	j	PROPN
cblr-3031	306	6	(	(	PUNCT
cblr-3031	306	7	2003	2003	NUM
cblr-3031	306	8	)	)	PUNCT
cblr-3031	306	9	.	.	PUNCT
cblr-3031	307	1	'	'	PUNCT
cblr-3031	307	2	0	0	X
cblr-3031	307	3	'	'	PUNCT
cblr-3031	307	4	see	see	VERB
cblr-3031	307	5	17	17	NUM
cblr-3031	307	6	c.f.r	c.f.r	NOUN
cblr-3031	307	7	.	.	PUNCT
cblr-3031	308	1	§	§	PROPN
cblr-3031	308	2	240.13e-100	240.13e-100	NUM
cblr-3031	308	3	,	,	PUNCT
cblr-3031	308	4	general	general	ADJ
cblr-3031	308	5	instruction	instruction	NOUN
cblr-3031	308	6	d	d	PROPN
cblr-3031	308	7	(	(	PUNCT
cblr-3031	308	8	2003	2003	NUM
cblr-3031	308	9	)	)	PUNCT
cblr-3031	308	10	.	.	PUNCT
cblr-3031	309	1	108	108	NUM
cblr-3031	309	2	see	see	VERB
cblr-3031	309	3	i	i	PRON
cblr-3031	309	4	d.	d.	PROPN
cblr-3031	309	5	109	109	NUM
cblr-3031	309	6	see	see	VERB
cblr-3031	309	7	17	17	NUM
cblr-3031	309	8	c.f.r	c.f.r	NOUN
cblr-3031	309	9	.	.	PUNCT
cblr-3031	310	1	§	§	PROPN
cblr-3031	310	2	240.13e-100	240.13e-100	NUM
cblr-3031	310	3	,	,	PUNCT
cblr-3031	310	4	items	item	NOUN
cblr-3031	310	5	1	1	NUM
cblr-3031	310	6	-	-	SYM
cblr-3031	310	7	6	6	NUM
cblr-3031	310	8	(	(	PUNCT
cblr-3031	310	9	2003	2003	NUM
cblr-3031	310	10	)	)	PUNCT
cblr-3031	310	11	;	;	PUNCT
cblr-3031	310	12	17	17	NUM
cblr-3031	310	13	c.f.r	c.f.r	NOUN
cblr-3031	310	14	.	.	PUNCT
cblr-3031	311	1	§	§	PROPN
cblr-3031	311	2	229.1001	229.1001	NUM
cblr-3031	311	3	(	(	PUNCT
cblr-3031	311	4	2003	2003	NUM
cblr-3031	311	5	)	)	PUNCT
cblr-3031	311	6	;	;	PUNCT
cblr-3031	311	7	17	17	NUM
cblr-3031	311	8	c.f.r	c.f.r	NOUN
cblr-3031	311	9	.	.	PUNCT
cblr-3031	312	1	§	§	PROPN
cblr-3031	312	2	229.1002	229.1002	NUM
cblr-3031	312	3	(	(	PUNCT
cblr-3031	312	4	2003	2003	NUM
cblr-3031	312	5	)	)	PUNCT
cblr-3031	312	6	;	;	PUNCT
cblr-3031	312	7	17	17	NUM
cblr-3031	312	8	c.f.r	c.f.r	NOUN
cblr-3031	312	9	.	.	PUNCT
cblr-3031	313	1	§	§	PROPN
cblr-3031	313	2	§	§	PROPN
cblr-3031	313	3	229.1003(a)-(c	229.1003(a)-(c	NUM
cblr-3031	313	4	)	)	PUNCT
cblr-3031	313	5	(	(	PUNCT
cblr-3031	313	6	2003	2003	NUM
cblr-3031	313	7	)	)	PUNCT
cblr-3031	313	8	;	;	PUNCT
cblr-3031	313	9	17	17	NUM
cblr-3031	313	10	c.f.r	c.f.r	NOUN
cblr-3031	313	11	.	.	PUNCT
cblr-3031	314	1	§	§	PROPN
cblr-3031	314	2	§	§	ADJ
cblr-3031	314	3	229.1004(a	229.1004(a	NOUN
cblr-3031	314	4	)	)	PUNCT
cblr-3031	314	5	,	,	PUNCT
cblr-3031	314	6	(	(	PUNCT
cblr-3031	314	7	c)-(f	c)-(f	PROPN
cblr-3031	314	8	)	)	PUNCT
cblr-3031	314	9	(	(	PUNCT
cblr-3031	314	10	2003	2003	NUM
cblr-3031	314	11	)	)	PUNCT
cblr-3031	314	12	;	;	PUNCT
cblr-3031	314	13	17	17	NUM
cblr-3031	314	14	c.f.r	c.f.r	NOUN
cblr-3031	314	15	.	.	PUNCT
cblr-3031	315	1	§	§	PROPN
cblr-3031	315	2	§	§	NOUN
cblr-3031	315	3	229.1005(a	229.1005(a	NOUN
cblr-3031	315	4	)	)	PUNCT
cblr-3031	315	5	,	,	PUNCT
cblr-3031	315	6	(	(	PUNCT
cblr-3031	315	7	c)-(e	c)-(e	PROPN
cblr-3031	315	8	)	)	PUNCT
cblr-3031	315	9	(	(	PUNCT
cblr-3031	315	10	2003	2003	NUM
cblr-3031	315	11	)	)	PUNCT
cblr-3031	315	12	;	;	PUNCT
cblr-3031	315	13	17	17	NUM
cblr-3031	315	14	c.f.r	c.f.r	NOUN
cblr-3031	315	15	.	.	PUNCT
cblr-3031	316	1	§	§	PROPN
cblr-3031	316	2	§	§	PROPN
cblr-3031	316	3	229.1006(b	229.1006(b	NUM
cblr-3031	316	4	)	)	PUNCT
cblr-3031	316	5	,	,	PUNCT
cblr-3031	316	6	(	(	PUNCT
cblr-3031	316	7	c)(1)-(8	c)(1)-(8	NOUN
cblr-3031	316	8	)	)	PUNCT
cblr-3031	316	9	(	(	PUNCT
cblr-3031	316	10	2003	2003	NUM
cblr-3031	316	11	)	)	PUNCT
cblr-3031	316	12	.	.	PUNCT
cblr-3031	317	1	[	[	X
cblr-3031	317	2	vol	vol	NOUN
cblr-3031	317	3	.	.	PUNCT
cblr-3031	318	1	2004columbia	2004columbia	NUM
cblr-3031	318	2	business	business	NOUN
cblr-3031	318	3	la	la	PROPN
cblr-3031	318	4	w	w	PROPN
cblr-3031	318	5	review	review	NOUN
cblr-3031	318	6	no	no	INTJ
cblr-3031	318	7	.	.	PUNCT
cblr-3031	319	1	2:505	2:505	NUM
cblr-3031	319	2	]	]	PUNCT
cblr-3031	319	3	survey	survey	NOUN
cblr-3031	319	4	.	.	PUNCT
cblr-3031	320	1	a	a	DET
cblr-3031	320	2	brief	brief	ADJ
cblr-3031	320	3	roadmap	roadmap	NOUN
cblr-3031	320	4	to	to	ADP
cblr-3031	320	5	going	go	VERB
cblr-3031	320	6	private	private	ADJ
cblr-3031	320	7	529	529	NUM
cblr-3031	320	8	through	through	ADP
cblr-3031	320	9	nine	nine	NUM
cblr-3031	320	10	,	,	PUNCT
cblr-3031	320	11	probably	probably	ADV
cblr-3031	320	12	the	the	DET
cblr-3031	320	13	most	most	ADV
cblr-3031	320	14	important	important	ADJ
cblr-3031	320	15	parts	part	NOUN
cblr-3031	320	16	of	of	ADP
cblr-3031	320	17	schedule	schedule	NOUN
cblr-3031	320	18	13e-3	13e-3	NUM
cblr-3031	320	19	,	,	PUNCT
cblr-3031	320	20	require	require	VERB
cblr-3031	320	21	the	the	DET
cblr-3031	320	22	discussion	discussion	NOUN
cblr-3031	320	23	of	of	ADP
cblr-3031	320	24	the	the	DET
cblr-3031	320	25	purposes	purpose	NOUN
cblr-3031	320	26	of	of	ADP
cblr-3031	320	27	the	the	DET
cblr-3031	320	28	transaction	transaction	NOUN
cblr-3031	320	29	and	and	CCONJ
cblr-3031	320	30	the	the	DET
cblr-3031	320	31	reasons	reason	NOUN
cblr-3031	320	32	for	for	ADP
cblr-3031	320	33	foregoing	forego	VERB
cblr-3031	320	34	any	any	DET
cblr-3031	320	35	alternatives	alternative	NOUN
cblr-3031	320	36	,	,	PUNCT
cblr-3031	320	37	information	information	NOUN
cblr-3031	320	38	and	and	CCONJ
cblr-3031	320	39	opinions	opinion	NOUN
cblr-3031	320	40	regarding	regard	VERB
cblr-3031	320	41	the	the	DET
cblr-3031	320	42	fairness	fairness	NOUN
cblr-3031	320	43	of	of	ADP
cblr-3031	320	44	the	the	DET
cblr-3031	320	45	transaction	transaction	NOUN
cblr-3031	320	46	,	,	PUNCT
cblr-3031	320	47	and	and	CCONJ
cblr-3031	320	48	all	all	DET
cblr-3031	320	49	expert	expert	ADJ
cblr-3031	320	50	opinions	opinion	NOUN
cblr-3031	320	51	,	,	PUNCT
cblr-3031	320	52	reports	report	NOUN
cblr-3031	320	53	,	,	PUNCT
cblr-3031	320	54	and	and	CCONJ
cblr-3031	320	55	appraisals	appraisal	NOUN
cblr-3031	320	56	materially	materially	ADV
cblr-3031	320	57	related	relate	VERB
cblr-3031	320	58	to	to	ADP
cblr-3031	320	59	the	the	DET
cblr-3031	320	60	transaction	transaction	NOUN
cblr-3031	320	61	.	.	PUNCT
cblr-3031	321	1	110	110	NUM
cblr-3031	321	2	items	item	NOUN
cblr-3031	321	3	ten	ten	NUM
cblr-3031	321	4	through	through	ADP
cblr-3031	321	5	twelve	twelve	NUM
cblr-3031	321	6	require	require	VERB
cblr-3031	321	7	the	the	DET
cblr-3031	321	8	disclosure	disclosure	NOUN
cblr-3031	321	9	of	of	ADP
cblr-3031	321	10	how	how	SCONJ
cblr-3031	321	11	the	the	DET
cblr-3031	321	12	transaction	transaction	NOUN
cblr-3031	321	13	is	be	AUX
cblr-3031	321	14	to	to	PART
cblr-3031	321	15	be	be	AUX
cblr-3031	321	16	financed	finance	VERB
cblr-3031	321	17	,	,	PUNCT
cblr-3031	321	18	the	the	DET
cblr-3031	321	19	filing	filing	NOUN
cblr-3031	321	20	parties	party	NOUN
cblr-3031	321	21	'	'	PART
cblr-3031	321	22	interest	interest	NOUN
cblr-3031	321	23	in	in	ADP
cblr-3031	321	24	securities	security	NOUN
cblr-3031	321	25	of	of	ADP
cblr-3031	321	26	the	the	DET
cblr-3031	321	27	subject	subject	NOUN
cblr-3031	321	28	corporation	corporation	NOUN
cblr-3031	321	29	,	,	PUNCT
cblr-3031	321	30	and	and	CCONJ
cblr-3031	321	31	whether	whether	SCONJ
cblr-3031	321	32	any	any	DET
cblr-3031	321	33	affiliate	affiliate	NOUN
cblr-3031	321	34	of	of	ADP
cblr-3031	321	35	the	the	DET
cblr-3031	321	36	issuer	issuer	NOUN
cblr-3031	321	37	intends	intend	VERB
cblr-3031	321	38	to	to	PART
cblr-3031	321	39	tender	tender	VERB
cblr-3031	321	40	or	or	CCONJ
cblr-3031	321	41	vote	vote	VERB
cblr-3031	321	42	shares	share	NOUN
cblr-3031	321	43	pursuant	pursuant	ADJ
cblr-3031	321	44	to	to	ADP
cblr-3031	321	45	the	the	DET
cblr-3031	321	46	transaction	transaction	NOUN
cblr-3031	321	47	or	or	CCONJ
cblr-3031	321	48	encourage	encourage	VERB
cblr-3031	321	49	others	other	NOUN
cblr-3031	321	50	to	to	PART
cblr-3031	321	51	do	do	VERB
cblr-3031	321	52	so	so	ADV
cblr-3031	321	53	.	.	PUNCT
cblr-3031	322	1	"	"	PUNCT
cblr-3031	322	2	'	'	PUNCT
cblr-3031	322	3	items	item	NOUN
cblr-3031	322	4	thirteen	thirteen	NUM
cblr-3031	322	5	through	through	ADP
cblr-3031	322	6	fifteen	fifteen	NUM
cblr-3031	322	7	require	require	NOUN
cblr-3031	322	8	the	the	DET
cblr-3031	322	9	filing	filing	NOUN
cblr-3031	322	10	of	of	ADP
cblr-3031	322	11	financial	financial	ADJ
cblr-3031	322	12	statements	statement	NOUN
cblr-3031	322	13	,	,	PUNCT
cblr-3031	322	14	the	the	DET
cblr-3031	322	15	identification	identification	NOUN
cblr-3031	322	16	of	of	ADP
cblr-3031	322	17	persons	person	NOUN
cblr-3031	322	18	or	or	CCONJ
cblr-3031	322	19	assets	asset	NOUN
cblr-3031	322	20	used	use	VERB
cblr-3031	322	21	to	to	PART
cblr-3031	322	22	complete	complete	VERB
cblr-3031	322	23	the	the	DET
cblr-3031	322	24	transaction	transaction	NOUN
cblr-3031	322	25	,	,	PUNCT
cblr-3031	322	26	and	and	CCONJ
cblr-3031	322	27	the	the	DET
cblr-3031	322	28	disclosure	disclosure	NOUN
cblr-3031	322	29	of	of	ADP
cblr-3031	322	30	any	any	DET
cblr-3031	322	31	other	other	ADJ
cblr-3031	322	32	material	material	NOUN
cblr-3031	322	33	information	information	NOUN
cblr-3031	322	34	needed	need	VERB
cblr-3031	322	35	to	to	PART
cblr-3031	322	36	make	make	VERB
cblr-3031	322	37	the	the	DET
cblr-3031	322	38	schedule	schedule	NOUN
cblr-3031	322	39	complete	complete	ADJ
cblr-3031	322	40	.	.	PUNCT
cblr-3031	323	1	112	112	NUM
cblr-3031	323	2	item	item	NOUN
cblr-3031	323	3	sixteen	sixteen	NUM
cblr-3031	323	4	requires	require	VERB
cblr-3031	323	5	numerous	numerous	ADJ
cblr-3031	323	6	documents	document	NOUN
cblr-3031	323	7	relating	relate	VERB
cblr-3031	323	8	to	to	ADP
cblr-3031	323	9	the	the	DET
cblr-3031	323	10	transaction	transaction	NOUN
cblr-3031	323	11	to	to	PART
cblr-3031	323	12	be	be	AUX
cblr-3031	323	13	provided	provide	VERB
cblr-3031	323	14	as	as	ADP
cblr-3031	323	15	exhibits	exhibit	NOUN
cblr-3031	323	16	.	.	PUNCT
cblr-3031	324	1	"3	"3	NOUN
cblr-3031	324	2	a	a	DET
cblr-3031	324	3	more	more	ADV
cblr-3031	324	4	complete	complete	ADJ
cblr-3031	324	5	list	list	NOUN
cblr-3031	324	6	of	of	ADP
cblr-3031	324	7	these	these	DET
cblr-3031	324	8	items	item	NOUN
cblr-3031	324	9	,	,	PUNCT
cblr-3031	324	10	including	include	VERB
cblr-3031	324	11	the	the	DET
cblr-3031	324	12	main	main	ADJ
cblr-3031	324	13	information	information	NOUN
cblr-3031	324	14	that	that	PRON
cblr-3031	324	15	must	must	AUX
cblr-3031	324	16	be	be	AUX
cblr-3031	324	17	submitted	submit	VERB
cblr-3031	324	18	under	under	ADP
cblr-3031	324	19	each	each	PRON
cblr-3031	324	20	,	,	PUNCT
cblr-3031	324	21	is	be	AUX
cblr-3031	324	22	included	include	VERB
cblr-3031	324	23	as	as	ADP
cblr-3031	324	24	appendix	appendix	NOUN
cblr-3031	324	25	one	one	NUM
cblr-3031	324	26	.	.	PUNCT
cblr-3031	325	1	d.	d.	PROPN
cblr-3031	325	2	state	state	PROPN
cblr-3031	325	3	law	law	PROPN
cblr-3031	325	4	in	in	ADP
cblr-3031	325	5	addition	addition	NOUN
cblr-3031	325	6	to	to	ADP
cblr-3031	325	7	the	the	DET
cblr-3031	325	8	federal	federal	ADJ
cblr-3031	325	9	disclosure	disclosure	NOUN
cblr-3031	325	10	issues	issue	NOUN
cblr-3031	325	11	described	describe	VERB
cblr-3031	325	12	above	above	ADV
cblr-3031	325	13	,	,	PUNCT
cblr-3031	325	14	when	when	SCONJ
cblr-3031	325	15	structuring	structure	VERB
cblr-3031	325	16	a	a	DET
cblr-3031	325	17	going	go	VERB
cblr-3031	325	18	private	private	ADJ
cblr-3031	325	19	transaction	transaction	NOUN
cblr-3031	325	20	the	the	DET
cblr-3031	325	21	practitioner	practitioner	NOUN
cblr-3031	325	22	should	should	AUX
cblr-3031	325	23	be	be	AUX
cblr-3031	325	24	mindful	mindful	ADJ
cblr-3031	325	25	of	of	ADP
cblr-3031	325	26	state	state	NOUN
cblr-3031	325	27	standards	standard	NOUN
cblr-3031	325	28	that	that	PRON
cblr-3031	325	29	reach	reach	VERB
cblr-3031	325	30	such	such	ADJ
cblr-3031	325	31	transactions	transaction	NOUN
cblr-3031	325	32	.	.	PUNCT
cblr-3031	326	1	most	most	ADJ
cblr-3031	326	2	states	state	NOUN
cblr-3031	326	3	do	do	AUX
cblr-3031	326	4	not	not	PART
cblr-3031	326	5	have	have	VERB
cblr-3031	326	6	explicit	explicit	ADJ
cblr-3031	326	7	rules	rule	NOUN
cblr-3031	326	8	regulating	regulate	VERB
cblr-3031	326	9	going	go	VERB
cblr-3031	326	10	private	private	ADJ
cblr-3031	326	11	transactions	transaction	NOUN
cblr-3031	326	12	,	,	PUNCT
cblr-3031	326	13	but	but	CCONJ
cblr-3031	326	14	rather	rather	ADV
cblr-3031	326	15	legally	legally	ADV
cblr-3031	326	16	enforceable	enforceable	ADJ
cblr-3031	326	17	standards	standard	NOUN
cblr-3031	326	18	of	of	ADP
cblr-3031	326	19	fiduciary	fiduciary	ADJ
cblr-3031	326	20	duty	duty	NOUN
cblr-3031	326	21	and	and	CCONJ
cblr-3031	326	22	judicial	judicial	ADJ
cblr-3031	326	23	review	review	NOUN
cblr-3031	326	24	aimed	aim	VERB
cblr-3031	326	25	at	at	ADP
cblr-3031	326	26	protecting	protect	VERB
cblr-3031	326	27	shareholders	shareholder	NOUN
cblr-3031	326	28	from	from	ADP
cblr-3031	326	29	unfair	unfair	ADJ
cblr-3031	326	30	corporate	corporate	ADJ
cblr-3031	326	31	110	110	NUM
cblr-3031	326	32	see	see	VERB
cblr-3031	326	33	17	17	NUM
cblr-3031	326	34	c.f.r	c.f.r	NOUN
cblr-3031	326	35	.	.	PUNCT
cblr-3031	327	1	§	§	PROPN
cblr-3031	327	2	240.13e-100	240.13e-100	NUM
cblr-3031	327	3	,	,	PUNCT
cblr-3031	327	4	items	item	NOUN
cblr-3031	327	5	7	7	NUM
cblr-3031	327	6	-	-	SYM
cblr-3031	327	7	9	9	NUM
cblr-3031	327	8	(	(	PUNCT
cblr-3031	327	9	2003	2003	NUM
cblr-3031	327	10	)	)	PUNCT
cblr-3031	327	11	;	;	PUNCT
cblr-3031	327	12	17	17	NUM
cblr-3031	327	13	c.f.r	c.f.r	NOUN
cblr-3031	327	14	.	.	PUNCT
cblr-3031	328	1	§	§	PROPN
cblr-3031	328	2	§	§	PROPN
cblr-3031	328	3	229.1013	229.1013	NOUN
cblr-3031	328	4	-	-	SYM
cblr-3031	328	5	15	15	NUM
cblr-3031	328	6	(	(	PUNCT
cblr-3031	328	7	2003	2003	NUM
cblr-3031	328	8	)	)	PUNCT
cblr-3031	328	9	.	.	PUNCT
cblr-3031	329	1	..	..	PUNCT
cblr-3031	329	2	see	see	VERB
cblr-3031	329	3	17	17	NUM
cblr-3031	329	4	c.f.r	c.f.r	NOUN
cblr-3031	329	5	.	.	PUNCT
cblr-3031	330	1	§	§	PROPN
cblr-3031	330	2	240.13e-100	240.13e-100	NUM
cblr-3031	330	3	,	,	PUNCT
cblr-3031	330	4	items	item	NOUN
cblr-3031	330	5	10	10	NUM
cblr-3031	330	6	-	-	SYM
cblr-3031	330	7	12	12	NUM
cblr-3031	330	8	(	(	PUNCT
cblr-3031	330	9	2003	2003	NUM
cblr-3031	330	10	)	)	PUNCT
cblr-3031	330	11	;	;	PUNCT
cblr-3031	330	12	17	17	NUM
cblr-3031	330	13	c.f.r	c.f.r	NOUN
cblr-3031	330	14	.	.	PUNCT
cblr-3031	331	1	§	§	PROPN
cblr-3031	331	2	229.1007	229.1007	NUM
cblr-3031	331	3	-	-	SYM
cblr-3031	331	4	08	08	NUM
cblr-3031	331	5	(	(	PUNCT
cblr-3031	331	6	2003	2003	NUM
cblr-3031	331	7	)	)	PUNCT
cblr-3031	331	8	;	;	PUNCT
cblr-3031	331	9	17	17	NUM
cblr-3031	331	10	c.f.r	c.f.r	NOUN
cblr-3031	331	11	.	.	PUNCT
cblr-3031	332	1	§	§	PROPN
cblr-3031	332	2	229.1012(d	229.1012(d	PROPN
cblr-3031	332	3	)	)	PUNCT
cblr-3031	332	4	,	,	PUNCT
cblr-3031	332	5	(	(	PUNCT
cblr-3031	332	6	e	e	NOUN
cblr-3031	332	7	)	)	PUNCT
cblr-3031	332	8	(	(	PUNCT
cblr-3031	332	9	2003	2003	NUM
cblr-3031	332	10	)	)	PUNCT
cblr-3031	332	11	.	.	PUNCT
cblr-3031	333	1	12	12	NUM
cblr-3031	333	2	see	see	VERB
cblr-3031	333	3	17	17	NUM
cblr-3031	333	4	c.f.r	c.f.r	NOUN
cblr-3031	333	5	.	.	PUNCT
cblr-3031	334	1	§	§	PROPN
cblr-3031	334	2	240.13e-100	240.13e-100	NUM
cblr-3031	334	3	,	,	PUNCT
cblr-3031	334	4	items	item	NOUN
cblr-3031	334	5	13	13	NUM
cblr-3031	334	6	-	-	SYM
cblr-3031	334	7	15	15	NUM
cblr-3031	334	8	(	(	PUNCT
cblr-3031	334	9	2003	2003	NUM
cblr-3031	334	10	)	)	PUNCT
cblr-3031	334	11	;	;	PUNCT
cblr-3031	334	12	17	17	NUM
cblr-3031	334	13	c.f.r	c.f.r	NOUN
cblr-3031	334	14	.	.	PUNCT
cblr-3031	335	1	§	§	PROPN
cblr-3031	335	2	229.1010(a)-(b	229.1010(a)-(b	NUM
cblr-3031	335	3	)	)	PUNCT
cblr-3031	335	4	(	(	PUNCT
cblr-3031	335	5	2003	2003	NUM
cblr-3031	335	6	)	)	PUNCT
cblr-3031	335	7	;	;	PUNCT
cblr-3031	335	8	17	17	NUM
cblr-3031	335	9	c.f.r	c.f.r	NOUN
cblr-3031	335	10	.	.	PUNCT
cblr-3031	336	1	§	§	PROPN
cblr-3031	336	2	229.1009	229.1009	NUM
cblr-3031	336	3	(	(	PUNCT
cblr-3031	336	4	2003	2003	NUM
cblr-3031	336	5	)	)	PUNCT
cblr-3031	336	6	;	;	PUNCT
cblr-3031	336	7	17	17	NUM
cblr-3031	336	8	c.f.r	c.f.r	NOUN
cblr-3031	336	9	.	.	PUNCT
cblr-3031	337	1	§	§	PROPN
cblr-3031	337	2	229.1011(b	229.1011(b	PROPN
cblr-3031	337	3	)	)	PUNCT
cblr-3031	337	4	(	(	PUNCT
cblr-3031	337	5	2003	2003	NUM
cblr-3031	337	6	)	)	PUNCT
cblr-3031	337	7	.	.	PUNCT
cblr-3031	338	1	"	"	PUNCT
cblr-3031	338	2	'	'	PUNCT
cblr-3031	338	3	see	see	VERB
cblr-3031	338	4	17	17	NUM
cblr-3031	338	5	c.f.r	c.f.r	NOUN
cblr-3031	338	6	.	.	PUNCT
cblr-3031	339	1	§	§	PROPN
cblr-3031	339	2	240.13e-100	240.13e-100	NUM
cblr-3031	339	3	,	,	PUNCT
cblr-3031	339	4	item	item	NOUN
cblr-3031	339	5	16	16	NUM
cblr-3031	339	6	(	(	PUNCT
cblr-3031	339	7	2003	2003	NUM
cblr-3031	339	8	)	)	PUNCT
cblr-3031	339	9	;	;	PUNCT
cblr-3031	339	10	17	17	NUM
cblr-3031	339	11	c.f.r	c.f.r	NOUN
cblr-3031	339	12	.	.	PUNCT
cblr-3031	340	1	§	§	PROPN
cblr-3031	340	2	229.1016(a)-(d	229.1016(a)-(d	NUM
cblr-3031	340	3	)	)	PUNCT
cblr-3031	340	4	,	,	PUNCT
cblr-3031	340	5	(	(	PUNCT
cblr-3031	340	6	f	f	X
cblr-3031	340	7	)	)	PUNCT
cblr-3031	340	8	,	,	PUNCT
cblr-3031	340	9	(	(	PUNCT
cblr-3031	340	10	g	g	NOUN
cblr-3031	340	11	)	)	PUNCT
cblr-3031	340	12	(	(	PUNCT
cblr-3031	340	13	2003	2003	NUM
cblr-3031	340	14	)	)	PUNCT
cblr-3031	340	15	.	.	PUNCT
cblr-3031	341	1	columbia	columbia	PROPN
cblr-3031	341	2	business	business	PROPN
cblr-3031	341	3	law	law	PROPN
cblr-3031	341	4	review	review	NOUN
cblr-3031	341	5	dealing	deal	VERB
cblr-3031	341	6	,	,	PUNCT
cblr-3031	341	7	applicable	applicable	ADJ
cblr-3031	341	8	in	in	ADP
cblr-3031	341	9	all	all	DET
cblr-3031	341	10	corporate	corporate	ADJ
cblr-3031	341	11	transactions	transaction	NOUN
cblr-3031	341	12	.	.	PUNCT
cblr-3031	341	13	"	"	PUNCT
cblr-3031	342	1	4	4	NUM
cblr-3031	342	2	state	state	NOUN
cblr-3031	342	3	law	law	NOUN
cblr-3031	342	4	is	be	AUX
cblr-3031	342	5	also	also	ADV
cblr-3031	342	6	important	important	ADJ
cblr-3031	342	7	as	as	SCONJ
cblr-3031	342	8	it	it	PRON
cblr-3031	342	9	dictates	dictate	VERB
cblr-3031	342	10	the	the	DET
cblr-3031	342	11	acceptable	acceptable	ADJ
cblr-3031	342	12	terms	term	NOUN
cblr-3031	342	13	of	of	ADP
cblr-3031	342	14	possible	possible	ADJ
cblr-3031	342	15	transactions	transaction	NOUN
cblr-3031	342	16	structures	structure	NOUN
cblr-3031	342	17	that	that	PRON
cblr-3031	342	18	will	will	AUX
cblr-3031	342	19	be	be	AUX
cblr-3031	342	20	described	describe	VERB
cblr-3031	342	21	later	later	ADV
cblr-3031	342	22	in	in	ADP
cblr-3031	342	23	the	the	DET
cblr-3031	342	24	paper	paper	NOUN
cblr-3031	342	25	,	,	PUNCT
cblr-3031	342	26	such	such	ADJ
cblr-3031	342	27	as	as	ADP
cblr-3031	342	28	mergers	merger	NOUN
cblr-3031	342	29	,	,	PUNCT
cblr-3031	342	30	reverse	reverse	VERB
cblr-3031	342	31	stock	stock	NOUN
cblr-3031	342	32	splits	split	NOUN
cblr-3031	342	33	,	,	PUNCT
cblr-3031	342	34	and	and	CCONJ
cblr-3031	342	35	asset	asset	NOUN
cblr-3031	342	36	sales	sale	NOUN
cblr-3031	342	37	.	.	PUNCT
cblr-3031	342	38	"	"	PUNCT
cblr-3031	343	1	5	5	NUM
cblr-3031	343	2	e.	e.	PROPN
cblr-3031	343	3	legally	legally	ADV
cblr-3031	343	4	enforceable	enforceable	ADJ
cblr-3031	343	5	standards	standard	NOUN
cblr-3031	343	6	of	of	ADP
cblr-3031	343	7	review	review	NOUN
cblr-3031	343	8	the	the	DET
cblr-3031	343	9	most	most	ADV
cblr-3031	343	10	critical	critical	ADJ
cblr-3031	343	11	legal	legal	ADJ
cblr-3031	343	12	concern	concern	NOUN
cblr-3031	343	13	for	for	ADP
cblr-3031	343	14	a	a	DET
cblr-3031	343	15	going	go	VERB
cblr-3031	343	16	private	private	ADJ
cblr-3031	343	17	transaction	transaction	NOUN
cblr-3031	343	18	is	be	AUX
cblr-3031	343	19	whether	whether	SCONJ
cblr-3031	343	20	the	the	DET
cblr-3031	343	21	transaction	transaction	NOUN
cblr-3031	343	22	will	will	AUX
cblr-3031	343	23	survive	survive	VERB
cblr-3031	343	24	the	the	DET
cblr-3031	343	25	scrutiny	scrutiny	NOUN
cblr-3031	343	26	of	of	ADP
cblr-3031	343	27	state	state	NOUN
cblr-3031	343	28	standards	standard	NOUN
cblr-3031	343	29	of	of	ADP
cblr-3031	343	30	review	review	NOUN
cblr-3031	343	31	.	.	PUNCT
cblr-3031	344	1	delaware	delaware	PROPN
cblr-3031	344	2	has	have	VERB
cblr-3031	344	3	three	three	NUM
cblr-3031	344	4	relevant	relevant	ADJ
cblr-3031	344	5	standards	standard	NOUN
cblr-3031	344	6	of	of	ADP
cblr-3031	344	7	review	review	NOUN
cblr-3031	344	8	:	:	PUNCT
cblr-3031	344	9	the	the	DET
cblr-3031	344	10	business	business	NOUN
cblr-3031	344	11	judgment	judgment	NOUN
cblr-3031	344	12	rule	rule	NOUN
cblr-3031	344	13	,	,	PUNCT
cblr-3031	344	14	the	the	DET
cblr-3031	344	15	entire	entire	ADJ
cblr-3031	344	16	fairness	fairness	NOUN
cblr-3031	344	17	standard	standard	NOUN
cblr-3031	344	18	,	,	PUNCT
cblr-3031	344	19	and	and	CCONJ
cblr-3031	344	20	an	an	DET
cblr-3031	344	21	enhanced	enhanced	ADJ
cblr-3031	344	22	scrutiny	scrutiny	NOUN
cblr-3031	344	23	standard	standard	NOUN
cblr-3031	344	24	of	of	ADP
cblr-3031	344	25	review	review	NOUN
cblr-3031	344	26	.	.	PUNCT
cblr-3031	345	1	for	for	ADP
cblr-3031	345	2	the	the	DET
cblr-3031	345	3	most	most	ADJ
cblr-3031	345	4	part	part	NOUN
cblr-3031	345	5	,	,	PUNCT
cblr-3031	345	6	delaware	delaware	PROPN
cblr-3031	345	7	courts	court	NOUN
cblr-3031	345	8	review	review	VERB
cblr-3031	345	9	the	the	DET
cblr-3031	345	10	decisions	decision	NOUN
cblr-3031	345	11	made	make	VERB
cblr-3031	345	12	by	by	ADP
cblr-3031	345	13	boards	board	NOUN
cblr-3031	345	14	under	under	ADP
cblr-3031	345	15	the	the	DET
cblr-3031	345	16	deference	deference	NOUN
cblr-3031	345	17	of	of	ADP
cblr-3031	345	18	the	the	DET
cblr-3031	345	19	business	business	NOUN
cblr-3031	345	20	judgment	judgment	NOUN
cblr-3031	345	21	rule	rule	NOUN
cblr-3031	345	22	,	,	PUNCT
cblr-3031	345	23	which	which	PRON
cblr-3031	345	24	presumes	presume	VERB
cblr-3031	345	25	"	"	PUNCT
cblr-3031	345	26	that	that	SCONJ
cblr-3031	345	27	in	in	ADP
cblr-3031	345	28	making	make	VERB
cblr-3031	345	29	a	a	DET
cblr-3031	345	30	business	business	NOUN
cblr-3031	345	31	decision	decision	NOUN
cblr-3031	345	32	the	the	DET
cblr-3031	345	33	directors	director	NOUN
cblr-3031	345	34	of	of	ADP
cblr-3031	345	35	a	a	DET
cblr-3031	345	36	corporation	corporation	NOUN
cblr-3031	345	37	acted	act	VERB
cblr-3031	345	38	on	on	ADP
cblr-3031	345	39	an	an	DET
cblr-3031	345	40	informed	informed	ADJ
cblr-3031	345	41	basis	basis	NOUN
cblr-3031	345	42	,	,	PUNCT
cblr-3031	345	43	in	in	ADP
cblr-3031	345	44	good	good	ADJ
cblr-3031	345	45	faith	faith	NOUN
cblr-3031	345	46	and	and	CCONJ
cblr-3031	345	47	in	in	ADP
cblr-3031	345	48	the	the	DET
cblr-3031	345	49	honest	honest	ADJ
cblr-3031	345	50	belief	belief	NOUN
cblr-3031	345	51	that	that	SCONJ
cblr-3031	345	52	the	the	DET
cblr-3031	345	53	action	action	NOUN
cblr-3031	345	54	taken	take	VERB
cblr-3031	345	55	was	be	AUX
cblr-3031	345	56	in	in	ADP
cblr-3031	345	57	the	the	DET
cblr-3031	345	58	best	good	ADJ
cblr-3031	345	59	interests	interest	NOUN
cblr-3031	345	60	of	of	ADP
cblr-3031	345	61	the	the	DET
cblr-3031	345	62	company.1	company.1	PROPN
cblr-3031	345	63	16	16	NUM
cblr-3031	345	64	however	however	ADV
cblr-3031	345	65	,	,	PUNCT
cblr-3031	345	66	when	when	SCONJ
cblr-3031	345	67	conflicts	conflict	NOUN
cblr-3031	345	68	of	of	ADP
cblr-3031	345	69	interest	interest	NOUN
cblr-3031	345	70	exist	exist	VERB
cblr-3031	345	71	or	or	CCONJ
cblr-3031	345	72	fiduciaries	fiduciary	NOUN
cblr-3031	345	73	are	be	AUX
cblr-3031	345	74	shown	show	VERB
cblr-3031	345	75	to	to	PART
cblr-3031	345	76	have	have	AUX
cblr-3031	345	77	breached	breach	VERB
cblr-3031	345	78	the	the	DET
cblr-3031	345	79	duties	duty	NOUN
cblr-3031	345	80	of	of	ADP
cblr-3031	345	81	care	care	NOUN
cblr-3031	345	82	or	or	CCONJ
cblr-3031	345	83	loyalty	loyalty	NOUN
cblr-3031	345	84	,	,	PUNCT
cblr-3031	345	85	delaware	delaware	PROPN
cblr-3031	345	86	courts	court	NOUN
cblr-3031	345	87	may	may	AUX
cblr-3031	345	88	review	review	VERB
cblr-3031	345	89	transactions	transaction	NOUN
cblr-3031	345	90	under	under	ADP
cblr-3031	345	91	the	the	DET
cblr-3031	345	92	more	more	ADV
cblr-3031	345	93	stringent	stringent	ADJ
cblr-3031	345	94	entire	entire	ADJ
cblr-3031	345	95	fairness	fairness	NOUN
cblr-3031	345	96	standard	standard	NOUN
cblr-3031	345	97	,	,	PUNCT
cblr-3031	345	98	which	which	PRON
cblr-3031	345	99	requires	require	VERB
cblr-3031	345	100	a	a	DET
cblr-3031	345	101	showing	showing	NOUN
cblr-3031	345	102	of	of	ADP
cblr-3031	345	103	both	both	CCONJ
cblr-3031	345	104	fair	fair	ADJ
cblr-3031	345	105	price	price	NOUN
cblr-3031	345	106	and	and	CCONJ
cblr-3031	345	107	fair	fair	ADJ
cblr-3031	345	108	dealing.1	dealing.1	X
cblr-3031	345	109	7	7	NUM
cblr-3031	345	110	an	an	DET
cblr-3031	345	111	enhanced	enhanced	ADJ
cblr-3031	345	112	scrutiny	scrutiny	NOUN
cblr-3031	345	113	standard	standard	NOUN
cblr-3031	345	114	of	of	ADP
cblr-3031	345	115	review	review	NOUN
cblr-3031	345	116	is	be	AUX
cblr-3031	345	117	invoked	invoke	VERB
cblr-3031	345	118	in	in	ADP
cblr-3031	345	119	cases	case	NOUN
cblr-3031	345	120	dealing	deal	VERB
cblr-3031	345	121	with	with	ADP
cblr-3031	345	122	the	the	DET
cblr-3031	345	123	unocal	unocal	PROPN
cblr-3031	345	124	or	or	CCONJ
cblr-3031	345	125	revlon	revlon	PROPN
cblr-3031	345	126	duties	duty	NOUN
cblr-3031	345	127	,	,	PUNCT
cblr-3031	345	128	which	which	PRON
cblr-3031	345	129	are	be	AUX
cblr-3031	345	130	discussed	discuss	VERB
cblr-3031	345	131	later	later	ADV
cblr-3031	345	132	.	.	PUNCT
cblr-3031	346	1	114	114	NUM
cblr-3031	346	2	some	some	DET
cblr-3031	346	3	states	state	NOUN
cblr-3031	346	4	,	,	PUNCT
cblr-3031	346	5	though	though	ADV
cblr-3031	346	6	,	,	PUNCT
cblr-3031	346	7	including	include	VERB
cblr-3031	346	8	california	california	PROPN
cblr-3031	346	9	and	and	CCONJ
cblr-3031	346	10	wisconsin	wisconsin	PROPN
cblr-3031	346	11	,	,	PUNCT
cblr-3031	346	12	have	have	AUX
cblr-3031	346	13	promulgated	promulgate	VERB
cblr-3031	346	14	rules	rule	NOUN
cblr-3031	346	15	aimed	aim	VERB
cblr-3031	346	16	at	at	ADP
cblr-3031	346	17	regulating	regulate	VERB
cblr-3031	346	18	going	go	VERB
cblr-3031	346	19	private	private	ADJ
cblr-3031	346	20	transactions	transaction	NOUN
cblr-3031	346	21	and	and	CCONJ
cblr-3031	346	22	,	,	PUNCT
cblr-3031	346	23	to	to	ADP
cblr-3031	346	24	some	some	DET
cblr-3031	346	25	degree	degree	NOUN
cblr-3031	346	26	,	,	PUNCT
cblr-3031	346	27	mandating	mandate	VERB
cblr-3031	346	28	fairness	fairness	NOUN
cblr-3031	346	29	in	in	ADP
cblr-3031	346	30	them	they	PRON
cblr-3031	346	31	.	.	PUNCT
cblr-3031	347	1	see	see	VERB
cblr-3031	347	2	wis	wis	PROPN
cblr-3031	347	3	.	.	PUNCT
cblr-3031	348	1	admin	admin	PROPN
cblr-3031	348	2	.	.	PUNCT
cblr-3031	349	1	code	code	PROPN
cblr-3031	349	2	§	§	PROPN
cblr-3031	349	3	6.05	6.05	NUM
cblr-3031	349	4	(	(	PUNCT
cblr-3031	349	5	2002	2002	NUM
cblr-3031	349	6	)	)	PUNCT
cblr-3031	349	7	;	;	PUNCT
cblr-3031	349	8	cal	cal	PROPN
cblr-3031	349	9	.	.	PUNCT
cblr-3031	349	10	corp	corp	PROPN
cblr-3031	349	11	.	.	PROPN
cblr-3031	349	12	code	code	PROPN
cblr-3031	349	13	§	§	PROPN
cblr-3031	349	14	1101	1101	NUM
cblr-3031	349	15	(	(	PUNCT
cblr-3031	349	16	2002	2002	NUM
cblr-3031	349	17	)	)	PUNCT
cblr-3031	349	18	.	.	PUNCT
cblr-3031	350	1	...	...	PUNCT
cblr-3031	350	2	for	for	ADP
cblr-3031	350	3	example	example	NOUN
cblr-3031	350	4	,	,	PUNCT
cblr-3031	350	5	many	many	ADJ
cblr-3031	350	6	states	state	NOUN
cblr-3031	350	7	,	,	PUNCT
cblr-3031	350	8	including	include	VERB
cblr-3031	350	9	delaware	delaware	PROPN
cblr-3031	350	10	,	,	PUNCT
cblr-3031	350	11	allow	allow	VERB
cblr-3031	350	12	cash	cash	NOUN
cblr-3031	350	13	as	as	ADP
cblr-3031	350	14	permissible	permissible	ADJ
cblr-3031	350	15	consideration	consideration	NOUN
cblr-3031	350	16	for	for	ADP
cblr-3031	350	17	shares	share	NOUN
cblr-3031	350	18	exchanged	exchange	VERB
cblr-3031	350	19	in	in	ADP
cblr-3031	350	20	a	a	DET
cblr-3031	350	21	long	long	ADJ
cblr-3031	350	22	-	-	PUNCT
cblr-3031	350	23	form	form	NOUN
cblr-3031	350	24	or	or	CCONJ
cblr-3031	350	25	shortform	shortform	NOUN
cblr-3031	350	26	merger	merger	NOUN
cblr-3031	350	27	.	.	PUNCT
cblr-3031	351	1	see	see	VERB
cblr-3031	351	2	,	,	PUNCT
cblr-3031	351	3	e.g.	e.g.	ADV
cblr-3031	351	4	,	,	PUNCT
cblr-3031	351	5	8	8	NUM
cblr-3031	351	6	del	del	PROPN
cblr-3031	351	7	.	.	PROPN
cblr-3031	351	8	code	code	PROPN
cblr-3031	351	9	ann	ann	PROPN
cblr-3031	351	10	.	.	PUNCT
cblr-3031	352	1	§	§	PROPN
cblr-3031	352	2	251(b	251(b	PROPN
cblr-3031	352	3	)	)	PUNCT
cblr-3031	352	4	,	,	PUNCT
cblr-3031	352	5	§	§	PROPN
cblr-3031	352	6	253(a	253(a	PROPN
cblr-3031	352	7	)	)	PUNCT
cblr-3031	352	8	(	(	PUNCT
cblr-3031	352	9	2002	2002	NUM
cblr-3031	352	10	)	)	PUNCT
cblr-3031	352	11	.	.	PUNCT
cblr-3031	353	1	in	in	ADP
cblr-3031	353	2	a	a	DET
cblr-3031	353	3	minority	minority	NOUN
cblr-3031	353	4	of	of	ADP
cblr-3031	353	5	states	state	NOUN
cblr-3031	353	6	,	,	PUNCT
cblr-3031	353	7	however	however	ADV
cblr-3031	353	8	,	,	PUNCT
cblr-3031	353	9	cash	cash	NOUN
cblr-3031	353	10	is	be	AUX
cblr-3031	353	11	impermissible	impermissible	ADJ
cblr-3031	353	12	as	as	ADP
cblr-3031	353	13	consideration	consideration	NOUN
cblr-3031	353	14	in	in	ADP
cblr-3031	353	15	a	a	DET
cblr-3031	353	16	long	long	ADJ
cblr-3031	353	17	-	-	PUNCT
cblr-3031	353	18	form	form	NOUN
cblr-3031	353	19	merger	merger	NOUN
cblr-3031	353	20	,	,	PUNCT
cblr-3031	353	21	but	but	CCONJ
cblr-3031	353	22	allowed	allow	VERB
cblr-3031	353	23	in	in	ADP
cblr-3031	353	24	a	a	DET
cblr-3031	353	25	short	short	ADJ
cblr-3031	353	26	-	-	PUNCT
cblr-3031	353	27	form	form	NOUN
cblr-3031	353	28	merger	merger	NOUN
cblr-3031	353	29	.	.	PUNCT
cblr-3031	354	1	see	see	VERB
cblr-3031	354	2	,	,	PUNCT
cblr-3031	354	3	e.g.	e.g.	ADV
cblr-3031	354	4	,	,	PUNCT
cblr-3031	354	5	ill	ill	ADJ
cblr-3031	354	6	.	.	PUNCT
cblr-3031	354	7	comp	comp	PROPN
cblr-3031	354	8	.	.	PUNCT
cblr-3031	355	1	stat	stat	PROPN
cblr-3031	355	2	.	.	PUNCT
cblr-3031	356	1	ann	ann	PROPN
cblr-3031	356	2	.	.	PUNCT
cblr-3031	357	1	ch	ch	PROPN
cblr-3031	357	2	.	.	PROPN
cblr-3031	357	3	32	32	NUM
cblr-3031	358	1	§	§	PROPN
cblr-3031	358	2	§	§	PROPN
cblr-3031	358	3	11.05(c	11.05(c	NUM
cblr-3031	358	4	)	)	PUNCT
cblr-3031	358	5	,	,	PUNCT
cblr-3031	358	6	11.30(a)(2	11.30(a)(2	NUM
cblr-3031	358	7	)	)	PUNCT
cblr-3031	358	8	(	(	PUNCT
cblr-3031	358	9	2002	2002	NUM
cblr-3031	358	10	)	)	PUNCT
cblr-3031	358	11	.	.	PUNCT
cblr-3031	359	1	to	to	ADP
cblr-3031	359	2	the	the	DET
cblr-3031	359	3	extent	extent	NOUN
cblr-3031	359	4	relevant	relevant	ADJ
cblr-3031	359	5	and	and	CCONJ
cblr-3031	359	6	discussed	discuss	VERB
cblr-3031	359	7	in	in	ADP
cblr-3031	359	8	this	this	DET
cblr-3031	359	9	paper	paper	NOUN
cblr-3031	359	10	,	,	PUNCT
cblr-3031	359	11	such	such	ADJ
cblr-3031	359	12	state	state	NOUN
cblr-3031	359	13	laws	law	NOUN
cblr-3031	359	14	will	will	AUX
cblr-3031	359	15	reflect	reflect	VERB
cblr-3031	359	16	delaware	delaware	PROPN
cblr-3031	359	17	law	law	PROPN
cblr-3031	359	18	.	.	PUNCT
cblr-3031	360	1	116	116	NUM
cblr-3031	360	2	aronson	aronson	PROPN
cblr-3031	360	3	v.	v.	PROPN
cblr-3031	360	4	lewis	lewis	PROPN
cblr-3031	360	5	,	,	PUNCT
cblr-3031	360	6	473	473	NUM
cblr-3031	360	7	a.2d	a.2d	SYM
cblr-3031	360	8	805	805	NUM
cblr-3031	360	9	,	,	PUNCT
cblr-3031	360	10	812	812	NUM
cblr-3031	360	11	(	(	PUNCT
cblr-3031	360	12	del	del	PROPN
cblr-3031	360	13	.	.	PROPN
cblr-3031	360	14	1984	1984	NUM
cblr-3031	360	15	)	)	PUNCT
cblr-3031	360	16	.	.	PUNCT
cblr-3031	361	1	117	117	NUM
cblr-3031	361	2	see	see	VERB
cblr-3031	361	3	weinberger	weinberger	PROPN
cblr-3031	361	4	v.	v.	ADP
cblr-3031	361	5	uop	uop	PROPN
cblr-3031	361	6	,	,	PUNCT
cblr-3031	361	7	inc	inc	PROPN
cblr-3031	361	8	.	.	PROPN
cblr-3031	361	9	,	,	PUNCT
cblr-3031	361	10	457	457	NUM
cblr-3031	361	11	a.2d	a.2d	SYM
cblr-3031	361	12	701	701	NUM
cblr-3031	361	13	(	(	PUNCT
cblr-3031	361	14	del	del	PROPN
cblr-3031	361	15	.	.	PROPN
cblr-3031	361	16	1983	1983	NUM
cblr-3031	361	17	)	)	PUNCT
cblr-3031	361	18	.	.	PUNCT
cblr-3031	362	1	[	[	X
cblr-3031	362	2	vol	vol	NOUN
cblr-3031	362	3	.	.	PUNCT
cblr-3031	362	4	2004	2004	NUM
cblr-3031	362	5	no	no	INTJ
cblr-3031	362	6	.	.	PUNCT
cblr-3031	363	1	2:505	2:505	NUM
cblr-3031	363	2	]	]	X
cblr-3031	363	3	survey	survey	NOUN
cblr-3031	363	4	:	:	PUNCT
cblr-3031	363	5	a	a	DET
cblr-3031	363	6	brief	brief	ADJ
cblr-3031	363	7	roadmap	roadmap	NOUN
cblr-3031	363	8	to	to	ADP
cblr-3031	363	9	going	go	VERB
cblr-3031	363	10	private	private	ADJ
cblr-3031	363	11	531	531	NUM
cblr-3031	363	12	because	because	SCONJ
cblr-3031	363	13	of	of	ADP
cblr-3031	363	14	their	their	PRON
cblr-3031	363	15	inherently	inherently	ADV
cblr-3031	363	16	conflicted	conflicted	ADJ
cblr-3031	363	17	nature	nature	NOUN
cblr-3031	363	18	,	,	PUNCT
cblr-3031	363	19	going	go	VERB
cblr-3031	363	20	private	private	ADJ
cblr-3031	363	21	transactions	transaction	NOUN
cblr-3031	363	22	are	be	AUX
cblr-3031	363	23	most	most	ADV
cblr-3031	363	24	often	often	ADV
cblr-3031	363	25	subject	subject	ADJ
cblr-3031	363	26	to	to	ADP
cblr-3031	363	27	the	the	DET
cblr-3031	363	28	entire	entire	ADJ
cblr-3031	363	29	fairness	fairness	NOUN
cblr-3031	363	30	standard	standard	NOUN
cblr-3031	363	31	of	of	ADP
cblr-3031	363	32	review	review	NOUN
cblr-3031	363	33	.	.	PUNCT
cblr-3031	364	1	generally	generally	ADV
cblr-3031	364	2	,	,	PUNCT
cblr-3031	364	3	the	the	DET
cblr-3031	364	4	entire	entire	ADJ
cblr-3031	364	5	fairness	fairness	NOUN
cblr-3031	364	6	standard	standard	NOUN
cblr-3031	364	7	applies	apply	VERB
cblr-3031	364	8	whenever	whenever	SCONJ
cblr-3031	364	9	a	a	DET
cblr-3031	364	10	controlling	control	VERB
cblr-3031	364	11	person	person	NOUN
cblr-3031	364	12	proposes	propose	VERB
cblr-3031	364	13	a	a	DET
cblr-3031	364	14	going	go	VERB
cblr-3031	364	15	private	private	ADJ
cblr-3031	364	16	transaction	transaction	NOUN
cblr-3031	364	17	.	.	PUNCT
cblr-3031	365	1	the	the	DET
cblr-3031	365	2	standard	standard	NOUN
cblr-3031	365	3	certainly	certainly	ADV
cblr-3031	365	4	governs	govern	VERB
cblr-3031	365	5	in	in	ADP
cblr-3031	365	6	the	the	DET
cblr-3031	365	7	case	case	NOUN
cblr-3031	365	8	of	of	ADP
cblr-3031	365	9	a	a	DET
cblr-3031	365	10	going	go	VERB
cblr-3031	365	11	private	private	ADJ
cblr-3031	365	12	transaction	transaction	NOUN
cblr-3031	365	13	involving	involve	VERB
cblr-3031	365	14	a	a	DET
cblr-3031	365	15	majority	majority	NOUN
cblr-3031	365	16	shareholder,118	shareholder,118	INTJ
cblr-3031	365	17	but	but	CCONJ
cblr-3031	365	18	is	be	AUX
cblr-3031	365	19	also	also	ADV
cblr-3031	365	20	applicable	applicable	ADJ
cblr-3031	365	21	when	when	SCONJ
cblr-3031	365	22	there	there	PRON
cblr-3031	365	23	is	be	VERB
cblr-3031	365	24	a	a	DET
cblr-3031	365	25	minority	minority	NOUN
cblr-3031	365	26	controlling	control	VERB
cblr-3031	365	27	shareholder,"9	shareholder,"9	NOUN
cblr-3031	365	28	in	in	ADP
cblr-3031	365	29	an	an	DET
cblr-3031	365	30	mbo	mbo	NOUN
cblr-3031	365	31	,	,	PUNCT
cblr-3031	365	32	120	120	NUM
cblr-3031	365	33	and	and	CCONJ
cblr-3031	365	34	when	when	SCONJ
cblr-3031	365	35	management	management	NOUN
cblr-3031	365	36	is	be	AUX
cblr-3031	365	37	invited	invite	VERB
cblr-3031	365	38	to	to	PART
cblr-3031	365	39	align	align	VERB
cblr-3031	365	40	with	with	ADP
cblr-3031	365	41	an	an	DET
cblr-3031	365	42	outside	outside	ADJ
cblr-3031	365	43	acquirer.12	acquirer.12	NOUN
cblr-3031	365	44	1	1	NUM
cblr-3031	365	45	the	the	DET
cblr-3031	365	46	entire	entire	ADJ
cblr-3031	365	47	fairness	fairness	NOUN
cblr-3031	365	48	standard	standard	NOUN
cblr-3031	365	49	is	be	AUX
cblr-3031	365	50	not	not	PART
cblr-3031	365	51	applicable	applicable	ADJ
cblr-3031	365	52	,	,	PUNCT
cblr-3031	365	53	however	however	ADV
cblr-3031	365	54	,	,	PUNCT
cblr-3031	365	55	in	in	ADP
cblr-3031	365	56	a	a	DET
cblr-3031	365	57	non	non	ADJ
cblr-3031	365	58	-	-	ADJ
cblr-3031	365	59	coercive	coercive	ADJ
cblr-3031	365	60	going	go	VERB
cblr-3031	365	61	private	private	ADJ
cblr-3031	365	62	tender	tender	NOUN
cblr-3031	365	63	offer	offer	NOUN
cblr-3031	365	64	by	by	ADP
cblr-3031	365	65	a	a	DET
cblr-3031	365	66	controlling	control	VERB
cblr-3031	365	67	shareholder.122	shareholder.122	NOUN
cblr-3031	365	68	also	also	ADV
cblr-3031	365	69	,	,	PUNCT
cblr-3031	365	70	in	in	ADP
cblr-3031	365	71	the	the	DET
cblr-3031	365	72	case	case	NOUN
cblr-3031	365	73	of	of	ADP
cblr-3031	365	74	any	any	DET
cblr-3031	365	75	transaction	transaction	NOUN
cblr-3031	365	76	subject	subject	ADJ
cblr-3031	365	77	to	to	ADP
cblr-3031	365	78	entire	entire	ADJ
cblr-3031	365	79	fairness	fairness	NOUN
cblr-3031	365	80	,	,	PUNCT
cblr-3031	365	81	approval	approval	NOUN
cblr-3031	365	82	by	by	ADP
cblr-3031	365	83	a	a	DET
cblr-3031	365	84	properly	properly	ADV
cblr-3031	365	85	functioning	function	VERB
cblr-3031	365	86	committee	committee	NOUN
cblr-3031	365	87	of	of	ADP
cblr-3031	365	88	independent	independent	ADJ
cblr-3031	365	89	directors2	directors2	NOUN
cblr-3031	365	90	3	3	NUM
cblr-3031	365	91	or	or	CCONJ
cblr-3031	365	92	by	by	ADP
cblr-3031	365	93	the	the	DET
cblr-3031	365	94	holders	holder	NOUN
cblr-3031	365	95	of	of	ADP
cblr-3031	365	96	a	a	DET
cblr-3031	365	97	majority	majority	NOUN
cblr-3031	365	98	of	of	ADP
cblr-3031	365	99	the	the	DET
cblr-3031	365	100	company	company	NOUN
cblr-3031	365	101	's	's	PART
cblr-3031	365	102	publicly	publicly	ADV
cblr-3031	365	103	held	hold	VERB
cblr-3031	365	104	shares	share	NOUN
cblr-3031	365	105	124	124	NUM
cblr-3031	365	106	shifts	shift	NOUN
cblr-3031	365	107	the	the	DET
cblr-3031	365	108	burden	burden	NOUN
cblr-3031	365	109	of	of	ADP
cblr-3031	365	110	proving	prove	VERB
cblr-3031	365	111	unfairness	unfairness	NOUN
cblr-3031	365	112	to	to	ADP
cblr-3031	365	113	the	the	DET
cblr-3031	365	114	plaintiff	plaintiff	NOUN
cblr-3031	365	115	,	,	PUNCT
cblr-3031	365	116	producing	produce	VERB
cblr-3031	365	117	results	result	NOUN
cblr-3031	365	118	similar	similar	ADJ
cblr-3031	365	119	to	to	ADP
cblr-3031	365	120	the	the	DET
cblr-3031	365	121	business	business	NOUN
cblr-3031	365	122	judgment	judgment	NOUN
cblr-3031	365	123	rule.125	rule.125	NOUN
cblr-3031	365	124	beyond	beyond	ADP
cblr-3031	365	125	the	the	DET
cblr-3031	365	126	fairness	fairness	NOUN
cblr-3031	365	127	of	of	ADP
cblr-3031	365	128	the	the	DET
cblr-3031	365	129	transaction	transaction	NOUN
cblr-3031	365	130	,	,	PUNCT
cblr-3031	365	131	however	however	ADV
cblr-3031	365	132	,	,	PUNCT
cblr-3031	365	133	going	go	VERB
cblr-3031	365	134	private	private	ADJ
cblr-3031	365	135	transactions	transaction	NOUN
cblr-3031	365	136	may	may	AUX
cblr-3031	365	137	create	create	VERB
cblr-3031	365	138	other	other	ADJ
cblr-3031	365	139	legal	legal	ADJ
cblr-3031	365	140	issues	issue	NOUN
cblr-3031	365	141	as	as	ADV
cblr-3031	365	142	well	well	ADV
cblr-3031	365	143	,	,	PUNCT
cblr-3031	365	144	especially	especially	ADV
cblr-3031	365	145	in	in	ADP
cblr-3031	365	146	the	the	DET
cblr-3031	365	147	context	context	NOUN
cblr-3031	365	148	of	of	ADP
cblr-3031	365	149	technical	technical	ADJ
cblr-3031	365	150	going	go	VERB
cblr-3031	365	151	private	private	ADJ
cblr-3031	365	152	transactions	transaction	NOUN
cblr-3031	365	153	(	(	PUNCT
cblr-3031	365	154	like	like	INTJ
cblr-3031	365	155	mbos	mbo	NOUN
cblr-3031	365	156	)	)	PUNCT
cblr-3031	365	157	,	,	PUNCT
cblr-3031	365	158	where	where	SCONJ
cblr-3031	365	159	focus	focus	NOUN
cblr-3031	365	160	is	be	AUX
cblr-3031	365	161	shifted	shift	VERB
cblr-3031	365	162	to	to	ADP
cblr-3031	365	163	the	the	DET
cblr-3031	365	164	11	11	NUM
cblr-3031	365	165	see	see	VERB
cblr-3031	365	166	i	i	PROPN
cblr-3031	365	167	d.	d.	PROPN
cblr-3031	365	168	119	119	NUM
cblr-3031	365	169	see	see	VERB
cblr-3031	365	170	kahn	kahn	PROPN
cblr-3031	365	171	v.	v.	PROPN
cblr-3031	365	172	lynch	lynch	PROPN
cblr-3031	365	173	communication	communication	PROPN
cblr-3031	365	174	sys	sys	PROPN
cblr-3031	365	175	.	.	PROPN
cblr-3031	365	176	,	,	PUNCT
cblr-3031	365	177	inc	inc	PROPN
cblr-3031	365	178	.	.	PROPN
cblr-3031	365	179	,	,	PUNCT
cblr-3031	365	180	1993	1993	NUM
cblr-3031	365	181	wl	wl	SYM
cblr-3031	365	182	290193	290193	NUM
cblr-3031	365	183	(	(	PUNCT
cblr-3031	365	184	del	del	PROPN
cblr-3031	365	185	.	.	PROPN
cblr-3031	365	186	ch	ch	PROPN
cblr-3031	365	187	.	.	PROPN
cblr-3031	366	1	july	july	PROPN
cblr-3031	366	2	9	9	NUM
cblr-3031	366	3	,	,	PUNCT
cblr-3031	366	4	1993	1993	NUM
cblr-3031	366	5	)	)	PUNCT
cblr-3031	366	6	.	.	PUNCT
cblr-3031	367	1	120	120	NUM
cblr-3031	367	2	see	see	VERB
cblr-3031	367	3	in	in	ADP
cblr-3031	367	4	re	re	VERB
cblr-3031	367	5	shoe	shoe	NOUN
cblr-3031	367	6	-	-	PUNCT
cblr-3031	367	7	town	town	NOUN
cblr-3031	367	8	inc	inc	PROPN
cblr-3031	367	9	.	.	PROPN
cblr-3031	367	10	stockholders	stockholder	NOUN
cblr-3031	367	11	litig	litig	PROPN
cblr-3031	367	12	.	.	PUNCT
cblr-3031	367	13	,	,	PUNCT
cblr-3031	367	14	1990	1990	NUM
cblr-3031	367	15	wl	wl	NOUN
cblr-3031	367	16	13475	13475	NUM
cblr-3031	367	17	(	(	PUNCT
cblr-3031	367	18	del	del	PROPN
cblr-3031	367	19	.	.	PROPN
cblr-3031	367	20	ch	ch	PROPN
cblr-3031	367	21	.	.	PUNCT
cblr-3031	367	22	feb	feb	PROPN
cblr-3031	367	23	.	.	PROPN
cblr-3031	367	24	12	12	NUM
cblr-3031	367	25	,	,	PUNCT
cblr-3031	367	26	1990	1990	NUM
cblr-3031	367	27	)	)	PUNCT
cblr-3031	367	28	.	.	PUNCT
cblr-3031	368	1	121	121	NUM
cblr-3031	368	2	see	see	NOUN
cblr-3031	368	3	mills	mill	NOUN
cblr-3031	368	4	acquisition	acquisition	PROPN
cblr-3031	368	5	co.	co.	PROPN
cblr-3031	369	1	v.	v.	ADP
cblr-3031	369	2	macmillan	macmillan	PROPN
cblr-3031	369	3	,	,	PUNCT
cblr-3031	369	4	559	559	NUM
cblr-3031	369	5	a.2d	a.2d	SYM
cblr-3031	369	6	1261	1261	NUM
cblr-3031	369	7	(	(	PUNCT
cblr-3031	369	8	del	del	PROPN
cblr-3031	369	9	.	.	PROPN
cblr-3031	369	10	1989	1989	NUM
cblr-3031	369	11	)	)	PUNCT
cblr-3031	369	12	.	.	PUNCT
cblr-3031	370	1	'	'	PUNCT
cblr-3031	370	2	"	"	PUNCT
cblr-3031	370	3	see	see	VERB
cblr-3031	370	4	,	,	PUNCT
cblr-3031	370	5	e.g.	e.g.	ADV
cblr-3031	370	6	,	,	PUNCT
cblr-3031	370	7	next	next	ADJ
cblr-3031	370	8	level	level	NOUN
cblr-3031	370	9	communications	communication	NOUN
cblr-3031	370	10	,	,	PUNCT
cblr-3031	370	11	inc	inc	PROPN
cblr-3031	370	12	.	.	PROPN
cblr-3031	370	13	v.	v.	PROPN
cblr-3031	370	14	motorola	motorola	PROPN
cblr-3031	370	15	,	,	PUNCT
cblr-3031	370	16	inc	inc	PROPN
cblr-3031	370	17	.	.	PROPN
cblr-3031	370	18	,	,	PUNCT
cblr-3031	370	19	834	834	NUM
cblr-3031	370	20	a.2d	a.2d	SYM
cblr-3031	370	21	828	828	NUM
cblr-3031	370	22	(	(	PUNCT
cblr-3031	370	23	del	del	PROPN
cblr-3031	370	24	.	.	PROPN
cblr-3031	370	25	ch	ch	PROPN
cblr-3031	370	26	.	.	PROPN
cblr-3031	370	27	2003	2003	NUM
cblr-3031	370	28	)	)	PUNCT
cblr-3031	370	29	.	.	PUNCT
cblr-3031	371	1	123	123	NUM
cblr-3031	371	2	see	see	VERB
cblr-3031	371	3	kahn	kahn	PROPN
cblr-3031	371	4	v.	v.	PROPN
cblr-3031	371	5	tremont	tremont	PROPN
cblr-3031	371	6	corp	corp	PROPN
cblr-3031	371	7	.	.	PROPN
cblr-3031	371	8	,	,	PUNCT
cblr-3031	371	9	c.a	c.a	PROPN
cblr-3031	371	10	.	.	PROPN
cblr-3031	371	11	no	no	PROPN
cblr-3031	371	12	.	.	NOUN
cblr-3031	371	13	12339	12339	NUM
cblr-3031	371	14	,	,	PUNCT
cblr-3031	371	15	1996	1996	NUM
cblr-3031	371	16	wl	wl	X
cblr-3031	371	17	145452	145452	NUM
cblr-3031	371	18	(	(	PUNCT
cblr-3031	371	19	del	del	PROPN
cblr-3031	371	20	.	.	PROPN
cblr-3031	371	21	ch	ch	PROPN
cblr-3031	371	22	.	.	PUNCT
cblr-3031	372	1	mar	mar	PROPN
cblr-3031	372	2	.	.	PROPN
cblr-3031	372	3	21	21	NUM
cblr-3031	372	4	,	,	PUNCT
cblr-3031	372	5	1996	1996	NUM
cblr-3031	372	6	)	)	PUNCT
cblr-3031	372	7	.	.	PUNCT
cblr-3031	373	1	124	124	NUM
cblr-3031	373	2	see	see	VERB
cblr-3031	373	3	rosenblatt	rosenblatt	PROPN
cblr-3031	373	4	v.	v.	PROPN
cblr-3031	373	5	getty	getty	PROPN
cblr-3031	373	6	oil	oil	PROPN
cblr-3031	373	7	co.	co.	PROPN
cblr-3031	373	8	,	,	PUNCT
cblr-3031	373	9	493	493	NUM
cblr-3031	373	10	a.2d	a.2d	NUM
cblr-3031	373	11	929	929	NUM
cblr-3031	373	12	,	,	PUNCT
cblr-3031	373	13	937	937	NUM
cblr-3031	373	14	(	(	PUNCT
cblr-3031	373	15	del	del	PROPN
cblr-3031	373	16	.	.	PROPN
cblr-3031	373	17	1985	1985	NUM
cblr-3031	373	18	)	)	PUNCT
cblr-3031	373	19	.	.	PUNCT
cblr-3031	374	1	in	in	ADP
cblr-3031	374	2	the	the	DET
cblr-3031	374	3	case	case	NOUN
cblr-3031	374	4	of	of	ADP
cblr-3031	374	5	a	a	DET
cblr-3031	374	6	merger	merger	NOUN
cblr-3031	374	7	,	,	PUNCT
cblr-3031	374	8	therefore	therefore	ADV
cblr-3031	374	9	,	,	PUNCT
cblr-3031	374	10	the	the	DET
cblr-3031	374	11	group	group	NOUN
cblr-3031	374	12	may	may	AUX
cblr-3031	374	13	consider	consider	VERB
cblr-3031	374	14	making	make	VERB
cblr-3031	374	15	the	the	DET
cblr-3031	374	16	merger	merger	NOUN
cblr-3031	374	17	conditional	conditional	ADJ
cblr-3031	374	18	on	on	ADP
cblr-3031	374	19	the	the	DET
cblr-3031	374	20	approval	approval	NOUN
cblr-3031	374	21	of	of	ADP
cblr-3031	374	22	a	a	DET
cblr-3031	374	23	majority	majority	NOUN
cblr-3031	374	24	of	of	ADP
cblr-3031	374	25	the	the	DET
cblr-3031	374	26	shareholders	shareholder	NOUN
cblr-3031	374	27	(	(	PUNCT
cblr-3031	374	28	or	or	CCONJ
cblr-3031	374	29	majority	majority	NOUN
cblr-3031	374	30	of	of	ADP
cblr-3031	374	31	the	the	DET
cblr-3031	374	32	minority	minority	NOUN
cblr-3031	374	33	if	if	SCONJ
cblr-3031	374	34	the	the	DET
cblr-3031	374	35	controlling	control	VERB
cblr-3031	374	36	shareholder	shareholder	NOUN
cblr-3031	374	37	is	be	AUX
cblr-3031	374	38	part	part	NOUN
cblr-3031	374	39	of	of	ADP
cblr-3031	374	40	the	the	DET
cblr-3031	374	41	group	group	NOUN
cblr-3031	374	42	)	)	PUNCT
cblr-3031	374	43	.	.	PUNCT
cblr-3031	375	1	i	i	PRON
cblr-3031	375	2	d.	d.	PROPN
cblr-3031	375	3	12	12	NUM
cblr-3031	375	4	for	for	ADP
cblr-3031	375	5	a	a	DET
cblr-3031	375	6	discussion	discussion	NOUN
cblr-3031	375	7	of	of	ADP
cblr-3031	375	8	the	the	DET
cblr-3031	375	9	laws	law	NOUN
cblr-3031	375	10	of	of	ADP
cblr-3031	375	11	various	various	ADJ
cblr-3031	375	12	states	state	NOUN
cblr-3031	375	13	applied	apply	VERB
cblr-3031	375	14	to	to	ADP
cblr-3031	375	15	different	different	ADJ
cblr-3031	375	16	going	go	VERB
cblr-3031	375	17	private	private	ADJ
cblr-3031	375	18	transactions	transaction	NOUN
cblr-3031	375	19	,	,	PUNCT
cblr-3031	375	20	which	which	PRON
cblr-3031	375	21	analyzes	analyze	VERB
cblr-3031	375	22	conditions	condition	NOUN
cblr-3031	375	23	under	under	ADP
cblr-3031	375	24	which	which	PRON
cblr-3031	375	25	the	the	DET
cblr-3031	375	26	entire	entire	ADJ
cblr-3031	375	27	fairness	fairness	NOUN
cblr-3031	375	28	standard	standard	NOUN
cblr-3031	375	29	may	may	AUX
cblr-3031	375	30	be	be	AUX
cblr-3031	375	31	avoided	avoid	VERB
cblr-3031	375	32	,	,	PUNCT
cblr-3031	375	33	see	see	VERB
cblr-3031	375	34	jason	jason	PROPN
cblr-3031	375	35	m.	m.	PROPN
cblr-3031	375	36	quintana	quintana	PROPN
cblr-3031	375	37	,	,	PUNCT
cblr-3031	375	38	going	go	VERB
cblr-3031	375	39	private	private	ADJ
cblr-3031	375	40	transactions	transaction	NOUN
cblr-3031	375	41	:	:	PUNCT
cblr-3031	375	42	delaware	delaware	PROPN
cblr-3031	375	43	's	's	PART
cblr-3031	375	44	race	race	NOUN
cblr-3031	375	45	to	to	ADP
cblr-3031	375	46	the	the	DET
cblr-3031	375	47	bottom	bottom	NOUN
cblr-3031	375	48	?	?	PUNCT
cblr-3031	375	49	,	,	PUNCT
cblr-3031	375	50	2004	2004	NUM
cblr-3031	375	51	colum	colum	NOUN
cblr-3031	375	52	.	.	PUNCT
cblr-3031	376	1	bus	bus	NOUN
cblr-3031	376	2	.	.	PUNCT
cblr-3031	377	1	l.	l.	PROPN
cblr-3031	377	2	rev	rev	PROPN
cblr-3031	377	3	.	.	PROPN
cblr-3031	377	4	547	547	NUM
cblr-3031	377	5	.	.	PUNCT
cblr-3031	378	1	columbia	columbia	PROPN
cblr-3031	378	2	business	business	PROPN
cblr-3031	378	3	law	law	PROPN
cblr-3031	378	4	review	review	NOUN
cblr-3031	378	5	conduct	conduct	NOUN
cblr-3031	378	6	of	of	ADP
cblr-3031	378	7	the	the	DET
cblr-3031	378	8	committee	committee	NOUN
cblr-3031	378	9	of	of	ADP
cblr-3031	378	10	independent	independent	ADJ
cblr-3031	378	11	directors	director	NOUN
cblr-3031	378	12	.	.	PUNCT
cblr-3031	379	1	in	in	ADP
cblr-3031	379	2	particular	particular	ADJ
cblr-3031	379	3	,	,	PUNCT
cblr-3031	379	4	two	two	NUM
cblr-3031	379	5	enhanced	enhance	VERB
cblr-3031	379	6	-	-	PUNCT
cblr-3031	379	7	scrutiny	scrutiny	NOUN
cblr-3031	379	8	rules	rule	NOUN
cblr-3031	379	9	enforced	enforce	VERB
cblr-3031	379	10	by	by	ADP
cblr-3031	379	11	delaware	delaware	PROPN
cblr-3031	379	12	courts	courts	PROPN
cblr-3031	379	13	,	,	PUNCT
cblr-3031	379	14	the	the	DET
cblr-3031	379	15	unocal	unocal	PROPN
cblr-3031	379	16	2	2	NUM
cblr-3031	379	17	and	and	CCONJ
cblr-3031	379	18	revlon	revlon	PROPN
cblr-3031	379	19	127	127	NUM
cblr-3031	379	20	rules	rule	NOUN
cblr-3031	379	21	,	,	PUNCT
cblr-3031	379	22	may	may	AUX
cblr-3031	379	23	be	be	AUX
cblr-3031	379	24	relevant	relevant	ADJ
cblr-3031	379	25	.	.	PUNCT
cblr-3031	380	1	technical	technical	ADJ
cblr-3031	380	2	going	go	VERB
cblr-3031	380	3	private	private	ADJ
cblr-3031	380	4	transactions	transaction	NOUN
cblr-3031	380	5	where	where	SCONJ
cblr-3031	380	6	the	the	DET
cblr-3031	380	7	acquiring	acquire	VERB
cblr-3031	380	8	group	group	NOUN
cblr-3031	380	9	controls	control	VERB
cblr-3031	380	10	an	an	DET
cblr-3031	380	11	insignificant	insignificant	ADJ
cblr-3031	380	12	share	share	NOUN
cblr-3031	380	13	of	of	ADP
cblr-3031	380	14	the	the	DET
cblr-3031	380	15	target	target	NOUN
cblr-3031	380	16	could	could	AUX
cblr-3031	380	17	give	give	VERB
cblr-3031	380	18	rise	rise	NOUN
cblr-3031	380	19	to	to	ADP
cblr-3031	380	20	a	a	DET
cblr-3031	380	21	hostile	hostile	ADJ
cblr-3031	380	22	acquisition	acquisition	NOUN
cblr-3031	380	23	approach	approach	NOUN
cblr-3031	380	24	by	by	ADP
cblr-3031	380	25	a	a	DET
cblr-3031	380	26	third	third	ADJ
cblr-3031	380	27	party	party	NOUN
cblr-3031	380	28	.	.	PUNCT
cblr-3031	381	1	in	in	ADP
cblr-3031	381	2	such	such	DET
cblr-3031	381	3	a	a	DET
cblr-3031	381	4	situation	situation	NOUN
cblr-3031	381	5	,	,	PUNCT
cblr-3031	381	6	the	the	DET
cblr-3031	381	7	conduct	conduct	NOUN
cblr-3031	381	8	of	of	ADP
cblr-3031	381	9	directors	director	NOUN
cblr-3031	381	10	invoking	invoke	VERB
cblr-3031	381	11	defensive	defensive	ADJ
cblr-3031	381	12	tactics	tactic	NOUN
cblr-3031	381	13	is	be	AUX
cblr-3031	381	14	judged	judge	VERB
cblr-3031	381	15	according	accord	VERB
cblr-3031	381	16	to	to	ADP
cblr-3031	381	17	the	the	DET
cblr-3031	381	18	unocal	unocal	PROPN
cblr-3031	381	19	rule	rule	NOUN
cblr-3031	381	20	,	,	PUNCT
cblr-3031	381	21	which	which	PRON
cblr-3031	381	22	requires	require	VERB
cblr-3031	381	23	the	the	DET
cblr-3031	381	24	reasonable	reasonable	ADJ
cblr-3031	381	25	belief	belief	NOUN
cblr-3031	381	26	in	in	ADP
cblr-3031	381	27	a	a	DET
cblr-3031	381	28	threat	threat	NOUN
cblr-3031	381	29	to	to	ADP
cblr-3031	381	30	corporate	corporate	ADJ
cblr-3031	381	31	policy	policy	NOUN
cblr-3031	381	32	and	and	CCONJ
cblr-3031	381	33	effectiveness	effectiveness	NOUN
cblr-3031	381	34	and	and	CCONJ
cblr-3031	381	35	that	that	SCONJ
cblr-3031	381	36	defensive	defensive	ADJ
cblr-3031	381	37	measures	measure	NOUN
cblr-3031	381	38	taken	take	VERB
cblr-3031	381	39	are	be	AUX
cblr-3031	381	40	reasonable	reasonable	ADJ
cblr-3031	381	41	in	in	ADP
cblr-3031	381	42	relation	relation	NOUN
cblr-3031	381	43	to	to	ADP
cblr-3031	381	44	that	that	PRON
cblr-3031	381	45	threat.12	threat.12	VERB
cblr-3031	381	46	the	the	DET
cblr-3031	381	47	revlon	revlon	NOUN
cblr-3031	381	48	rule	rule	NOUN
cblr-3031	381	49	requires	require	VERB
cblr-3031	381	50	directors	director	NOUN
cblr-3031	381	51	to	to	PART
cblr-3031	381	52	seek	seek	VERB
cblr-3031	381	53	the	the	DET
cblr-3031	381	54	maximum	maximum	ADJ
cblr-3031	381	55	offering	offering	NOUN
cblr-3031	381	56	price	price	NOUN
cblr-3031	381	57	when	when	SCONJ
cblr-3031	381	58	the	the	DET
cblr-3031	381	59	company	company	NOUN
cblr-3031	381	60	has	have	AUX
cblr-3031	381	61	been	be	AUX
cblr-3031	381	62	put	put	VERB
cblr-3031	381	63	up	up	ADP
cblr-3031	381	64	"	"	PUNCT
cblr-3031	381	65	for	for	ADP
cblr-3031	381	66	sale	sale	NOUN
cblr-3031	381	67	.	.	PUNCT
cblr-3031	381	68	"	"	PUNCT
cblr-3031	382	1	though	though	SCONJ
cblr-3031	382	2	revlon	revlon	PROPN
cblr-3031	382	3	duties	duty	NOUN
cblr-3031	382	4	have	have	AUX
cblr-3031	382	5	been	be	AUX
cblr-3031	382	6	held	hold	VERB
cblr-3031	382	7	not	not	PART
cblr-3031	382	8	to	to	PART
cblr-3031	382	9	apply	apply	VERB
cblr-3031	382	10	in	in	ADP
cblr-3031	382	11	going	go	VERB
cblr-3031	382	12	private	private	ADJ
cblr-3031	382	13	offers	offer	NOUN
cblr-3031	382	14	made	make	VERB
cblr-3031	382	15	by	by	ADP
cblr-3031	382	16	controlling	control	VERB
cblr-3031	382	17	shareholders,'29	shareholders,'29	PROPN
cblr-3031	382	18	they	they	PRON
cblr-3031	382	19	may	may	AUX
cblr-3031	382	20	conceivably	conceivably	ADV
cblr-3031	382	21	be	be	AUX
cblr-3031	382	22	invoked	invoke	VERB
cblr-3031	382	23	in	in	ADP
cblr-3031	382	24	technical	technical	ADJ
cblr-3031	382	25	going	go	VERB
cblr-3031	382	26	private	private	ADJ
cblr-3031	382	27	transactions	transaction	NOUN
cblr-3031	382	28	.	.	PUNCT
cblr-3031	383	1	30	30	NUM
cblr-3031	383	2	iv	iv	NUM
cblr-3031	383	3	.	.	PUNCT
cblr-3031	383	4	possible	possible	ADJ
cblr-3031	383	5	structures	structure	NOUN
cblr-3031	383	6	for	for	ADP
cblr-3031	383	7	going	go	VERB
cblr-3031	383	8	private	private	ADJ
cblr-3031	383	9	transactions	transaction	NOUN
cblr-3031	383	10	a	a	DET
cblr-3031	383	11	company	company	NOUN
cblr-3031	383	12	can	can	AUX
cblr-3031	383	13	go	go	VERB
cblr-3031	383	14	private	private	ADJ
cblr-3031	383	15	in	in	ADP
cblr-3031	383	16	a	a	DET
cblr-3031	383	17	variety	variety	NOUN
cblr-3031	383	18	of	of	ADP
cblr-3031	383	19	ways	way	NOUN
cblr-3031	383	20	,	,	PUNCT
cblr-3031	383	21	including	include	VERB
cblr-3031	383	22	a	a	DET
cblr-3031	383	23	merger	merger	NOUN
cblr-3031	383	24	,	,	PUNCT
cblr-3031	383	25	a	a	DET
cblr-3031	383	26	tender	tender	NOUN
cblr-3031	383	27	offer	offer	NOUN
cblr-3031	383	28	,	,	PUNCT
cblr-3031	383	29	a	a	DET
cblr-3031	383	30	reverse	reverse	ADJ
cblr-3031	383	31	stock	stock	NOUN
cblr-3031	383	32	split	split	NOUN
cblr-3031	383	33	,	,	PUNCT
cblr-3031	383	34	and	and	CCONJ
cblr-3031	383	35	an	an	DET
cblr-3031	383	36	asset	asset	NOUN
cblr-3031	383	37	sale	sale	NOUN
cblr-3031	383	38	and	and	CCONJ
cblr-3031	383	39	dissolution	dissolution	NOUN
cblr-3031	383	40	.	.	PUNCT
cblr-3031	384	1	traditionally	traditionally	ADV
cblr-3031	384	2	,	,	PUNCT
cblr-3031	384	3	the	the	DET
cblr-3031	384	4	most	most	ADV
cblr-3031	384	5	common	common	ADJ
cblr-3031	384	6	going	go	VERB
cblr-3031	384	7	private	private	ADJ
cblr-3031	384	8	transaction	transaction	NOUN
cblr-3031	384	9	structure	structure	NOUN
cblr-3031	384	10	was	be	AUX
cblr-3031	384	11	the	the	DET
cblr-3031	384	12	long	long	ADJ
cblr-3031	384	13	-	-	PUNCT
cblr-3031	384	14	form	form	NOUN
cblr-3031	384	15	cash	cash	NOUN
cblr-3031	384	16	merger	merger	NOUN
cblr-3031	384	17	.	.	PUNCT
cblr-3031	385	1	3	3	NUM
cblr-3031	385	2	'	'	PUNCT
cblr-3031	385	3	however	however	ADV
cblr-3031	385	4	,	,	PUNCT
cblr-3031	385	5	recent	recent	ADJ
cblr-3031	385	6	court	court	NOUN
cblr-3031	385	7	rulings	ruling	NOUN
cblr-3031	385	8	regarding	regard	VERB
cblr-3031	385	9	the	the	DET
cblr-3031	385	10	nonapplicability	nonapplicability	NOUN
cblr-3031	385	11	of	of	ADP
cblr-3031	385	12	the	the	DET
cblr-3031	385	13	entire	entire	ADJ
cblr-3031	385	14	fairness	fairness	NOUN
cblr-3031	385	15	standard	standard	NOUN
cblr-3031	385	16	to	to	ADP
cblr-3031	385	17	non	non	ADJ
cblr-3031	385	18	-	-	ADJ
cblr-3031	385	19	coercive	coercive	ADJ
cblr-3031	385	20	tender	tender	NOUN
cblr-3031	385	21	offers	offer	NOUN
cblr-3031	385	22	have	have	AUX
cblr-3031	385	23	made	make	VERB
cblr-3031	385	24	the	the	DET
cblr-3031	385	25	tender	tender	NOUN
cblr-3031	385	26	offer	offer	VERB
cblr-3031	385	27	alternative	alternative	NOUN
cblr-3031	385	28	much	much	ADV
cblr-3031	385	29	more	more	ADV
cblr-3031	385	30	attractive	attractive	ADJ
cblr-3031	385	31	in	in	ADP
cblr-3031	385	32	the	the	DET
cblr-3031	385	33	case	case	NOUN
cblr-3031	385	34	of	of	ADP
cblr-3031	385	35	a	a	DET
cblr-3031	385	36	going	go	VERB
cblr-3031	385	37	private	private	ADJ
cblr-3031	385	38	transaction	transaction	NOUN
cblr-3031	385	39	126	126	NUM
cblr-3031	385	40	unocal	unocal	PROPN
cblr-3031	385	41	corp	corp	PROPN
cblr-3031	385	42	.	.	PROPN
cblr-3031	386	1	v.	v.	PROPN
cblr-3031	386	2	mesa	mesa	PROPN
cblr-3031	386	3	petroleum	petroleum	PROPN
cblr-3031	386	4	2o	2o	NOUN
cblr-3031	386	5	.	.	PROPN
cblr-3031	386	6	,	,	PUNCT
cblr-3031	386	7	493	493	NUM
cblr-3031	386	8	a.2d	a.2d	SYM
cblr-3031	386	9	946	946	NUM
cblr-3031	386	10	(	(	PUNCT
cblr-3031	386	11	del	del	PROPN
cblr-3031	386	12	.	.	PROPN
cblr-3031	386	13	1985	1985	NUM
cblr-3031	386	14	)	)	PUNCT
cblr-3031	386	15	.	.	PUNCT
cblr-3031	387	1	127	127	NUM
cblr-3031	387	2	revlon	revlon	PROPN
cblr-3031	387	3	,	,	PUNCT
cblr-3031	387	4	inc	inc	PROPN
cblr-3031	387	5	.	.	PROPN
cblr-3031	387	6	v.	v.	ADP
cblr-3031	387	7	macandrews	macandrews	PROPN
cblr-3031	387	8	&	&	CCONJ
cblr-3031	387	9	forbes	forbes	PROPN
cblr-3031	387	10	holdings	holdings	PROPN
cblr-3031	387	11	,	,	PUNCT
cblr-3031	387	12	inc	inc	PROPN
cblr-3031	387	13	.	.	PROPN
cblr-3031	387	14	,	,	PUNCT
cblr-3031	387	15	506	506	NUM
cblr-3031	387	16	a.2d	a.2d	SYM
cblr-3031	387	17	173	173	NUM
cblr-3031	387	18	(	(	PUNCT
cblr-3031	387	19	del	del	PROPN
cblr-3031	387	20	.	.	PROPN
cblr-3031	387	21	1986	1986	NUM
cblr-3031	387	22	)	)	PUNCT
cblr-3031	387	23	.	.	PUNCT
cblr-3031	388	1	123	123	NUM
cblr-3031	388	2	unocal	unocal	PROPN
cblr-3031	388	3	corp	corp	PROPN
cblr-3031	388	4	.	.	PROPN
cblr-3031	388	5	v.	v.	PROPN
cblr-3031	388	6	mesa	mesa	PROPN
cblr-3031	388	7	petroleum	petroleum	PROPN
cblr-3031	388	8	co.	co.	PROPN
cblr-3031	388	9	,	,	PUNCT
cblr-3031	388	10	493	493	NUM
cblr-3031	388	11	a.2d	a.2d	NUM
cblr-3031	388	12	946	946	NUM
cblr-3031	388	13	,	,	PUNCT
cblr-3031	388	14	954	954	NUM
cblr-3031	388	15	-	-	SYM
cblr-3031	388	16	56	56	NUM
cblr-3031	388	17	(	(	PUNCT
cblr-3031	388	18	del	del	PROPN
cblr-3031	388	19	.	.	PROPN
cblr-3031	388	20	1985	1985	NUM
cblr-3031	388	21	)	)	PUNCT
cblr-3031	388	22	.	.	PUNCT
cblr-3031	389	1	129	129	NUM
cblr-3031	389	2	see	see	VERB
cblr-3031	389	3	,	,	PUNCT
cblr-3031	389	4	e.g.	e.g.	ADV
cblr-3031	389	5	,	,	PUNCT
cblr-3031	389	6	bershad	bershad	VERB
cblr-3031	389	7	v.	v.	ADP
cblr-3031	389	8	curtiss	curtiss	PROPN
cblr-3031	389	9	-	-	PUNCT
cblr-3031	389	10	wright	wright	PROPN
cblr-3031	389	11	corp	corp	PROPN
cblr-3031	389	12	.	.	PROPN
cblr-3031	389	13	,	,	PUNCT
cblr-3031	389	14	535	535	NUM
cblr-3031	389	15	a.2d	a.2d	SYM
cblr-3031	389	16	840	840	NUM
cblr-3031	389	17	(	(	PUNCT
cblr-3031	389	18	del	del	PROPN
cblr-3031	389	19	.	.	PROPN
cblr-3031	389	20	1987	1987	NUM
cblr-3031	389	21	)	)	PUNCT
cblr-3031	389	22	.	.	PUNCT
cblr-3031	390	1	130	130	NUM
cblr-3031	390	2	for	for	ADP
cblr-3031	390	3	a	a	DET
cblr-3031	390	4	complete	complete	ADJ
cblr-3031	390	5	discussion	discussion	NOUN
cblr-3031	390	6	of	of	ADP
cblr-3031	390	7	the	the	DET
cblr-3031	390	8	application	application	NOUN
cblr-3031	390	9	of	of	ADP
cblr-3031	390	10	the	the	DET
cblr-3031	390	11	revlon	revlon	PROPN
cblr-3031	390	12	standard	standard	NOUN
cblr-3031	390	13	,	,	PUNCT
cblr-3031	390	14	see	see	VERB
cblr-3031	390	15	borden	borden	PROPN
cblr-3031	390	16	&	&	CCONJ
cblr-3031	390	17	yunis	yunis	PROPN
cblr-3031	390	18	,	,	PUNCT
cblr-3031	390	19	supra	supra	PROPN
cblr-3031	390	20	note	note	NOUN
cblr-3031	390	21	5	5	NUM
cblr-3031	390	22	,	,	PUNCT
cblr-3031	390	23	§	§	PROPN
cblr-3031	390	24	4.12(4	4.12(4	NUM
cblr-3031	390	25	)	)	PUNCT
cblr-3031	390	26	.	.	PUNCT
cblr-3031	390	27	'	'	PUNCT
cblr-3031	391	1	see	see	VERB
cblr-3031	391	2	white	white	PROPN
cblr-3031	391	3	&	&	CCONJ
cblr-3031	391	4	johansen	johansen	PROPN
cblr-3031	391	5	,	,	PUNCT
cblr-3031	391	6	supra	supra	PROPN
cblr-3031	391	7	note	note	NOUN
cblr-3031	391	8	12	12	NUM
cblr-3031	391	9	.	.	PUNCT
cblr-3031	392	1	[	[	X
cblr-3031	392	2	vol	vol	NOUN
cblr-3031	392	3	.	.	PUNCT
cblr-3031	392	4	2004	2004	NUM
cblr-3031	392	5	no	no	INTJ
cblr-3031	392	6	.	.	PUNCT
cblr-3031	393	1	2:505	2:505	NUM
cblr-3031	393	2	]	]	X
cblr-3031	393	3	survey	survey	NOUN
cblr-3031	393	4	:	:	PUNCT
cblr-3031	393	5	a	a	DET
cblr-3031	393	6	brief	brief	ADJ
cblr-3031	393	7	roadmap	roadmap	NOUN
cblr-3031	393	8	to	to	ADP
cblr-3031	393	9	going	go	VERB
cblr-3031	393	10	private	private	ADJ
cblr-3031	393	11	533	533	NUM
cblr-3031	393	12	involving	involve	VERB
cblr-3031	393	13	a	a	DET
cblr-3031	393	14	controlling	control	VERB
cblr-3031	393	15	shareholder.13	shareholder.13	NOUN
cblr-3031	393	16	reverse	reverse	VERB
cblr-3031	393	17	stock	stock	NOUN
cblr-3031	393	18	splits	split	NOUN
cblr-3031	393	19	are	be	AUX
cblr-3031	393	20	used	use	VERB
cblr-3031	393	21	much	much	ADV
cblr-3031	393	22	less	less	ADV
cblr-3031	393	23	frequently	frequently	ADV
cblr-3031	393	24	than	than	ADP
cblr-3031	393	25	mergers	merger	NOUN
cblr-3031	393	26	or	or	CCONJ
cblr-3031	393	27	tender	tender	NOUN
cblr-3031	393	28	offers	offer	NOUN
cblr-3031	393	29	,	,	PUNCT
cblr-3031	393	30	and	and	CCONJ
cblr-3031	393	31	asset	asset	NOUN
cblr-3031	393	32	sales	sale	NOUN
cblr-3031	393	33	and	and	CCONJ
cblr-3031	393	34	dissolutions	dissolution	NOUN
cblr-3031	393	35	are	be	AUX
cblr-3031	393	36	even	even	ADV
cblr-3031	393	37	rarer.133	rarer.133	ADJ
cblr-3031	393	38	a.	a.	NOUN
cblr-3031	393	39	mergers	merger	NOUN
cblr-3031	393	40	the	the	DET
cblr-3031	393	41	most	most	ADV
cblr-3031	393	42	familiar	familiar	ADJ
cblr-3031	393	43	buyout	buyout	NOUN
cblr-3031	393	44	structure	structure	NOUN
cblr-3031	393	45	is	be	AUX
cblr-3031	393	46	the	the	DET
cblr-3031	393	47	long	long	ADJ
cblr-3031	393	48	-	-	PUNCT
cblr-3031	393	49	form	form	NOUN
cblr-3031	393	50	cash	cash	NOUN
cblr-3031	393	51	merger	merger	NOUN
cblr-3031	393	52	.	.	PUNCT
cblr-3031	394	1	though	though	SCONJ
cblr-3031	394	2	mergers	merger	NOUN
cblr-3031	394	3	may	may	AUX
cblr-3031	394	4	be	be	AUX
cblr-3031	394	5	executed	execute	VERB
cblr-3031	394	6	in	in	ADP
cblr-3031	394	7	a	a	DET
cblr-3031	394	8	variety	variety	NOUN
cblr-3031	394	9	of	of	ADP
cblr-3031	394	10	forms	form	NOUN
cblr-3031	394	11	,	,	PUNCT
cblr-3031	394	12	a	a	DET
cblr-3031	394	13	common	common	ADJ
cblr-3031	394	14	method	method	NOUN
cblr-3031	394	15	in	in	ADP
cblr-3031	394	16	the	the	DET
cblr-3031	394	17	context	context	NOUN
cblr-3031	394	18	of	of	ADP
cblr-3031	394	19	going	go	VERB
cblr-3031	394	20	private	private	ADJ
cblr-3031	394	21	transactions	transaction	NOUN
cblr-3031	394	22	is	be	AUX
cblr-3031	394	23	for	for	SCONJ
cblr-3031	394	24	the	the	DET
cblr-3031	394	25	insider	insider	NOUN
cblr-3031	394	26	group	group	NOUN
cblr-3031	394	27	to	to	PART
cblr-3031	394	28	form	form	VERB
cblr-3031	394	29	a	a	DET
cblr-3031	394	30	new	new	ADJ
cblr-3031	394	31	company	company	NOUN
cblr-3031	394	32	,	,	PUNCT
cblr-3031	394	33	"	"	PUNCT
cblr-3031	394	34	newco	newco	X
cblr-3031	394	35	,	,	PUNCT
cblr-3031	394	36	"	"	PUNCT
cblr-3031	394	37	through	through	ADP
cblr-3031	394	38	which	which	PRON
cblr-3031	394	39	it	it	PRON
cblr-3031	394	40	negotiates	negotiate	VERB
cblr-3031	394	41	the	the	DET
cblr-3031	394	42	merger	merger	NOUN
cblr-3031	394	43	agreement	agreement	NOUN
cblr-3031	394	44	with	with	ADP
cblr-3031	394	45	the	the	DET
cblr-3031	394	46	target	target	NOUN
cblr-3031	394	47	company	company	NOUN
cblr-3031	394	48	and	and	CCONJ
cblr-3031	394	49	raises	raise	VERB
cblr-3031	394	50	the	the	DET
cblr-3031	394	51	necessary	necessary	ADJ
cblr-3031	394	52	financing	financing	NOUN
cblr-3031	394	53	.	.	PUNCT
cblr-3031	395	1	the	the	DET
cblr-3031	395	2	company	company	NOUN
cblr-3031	395	3	sends	send	VERB
cblr-3031	395	4	stockholders	stockholder	NOUN
cblr-3031	395	5	a	a	DET
cblr-3031	395	6	proxy	proxy	ADJ
cblr-3031	395	7	statement	statement	NOUN
cblr-3031	395	8	to	to	PART
cblr-3031	395	9	solicit	solicit	VERB
cblr-3031	395	10	votes	vote	NOUN
cblr-3031	395	11	on	on	ADP
cblr-3031	395	12	the	the	DET
cblr-3031	395	13	merger	merger	NOUN
cblr-3031	395	14	,	,	PUNCT
cblr-3031	395	15	and	and	CCONJ
cblr-3031	395	16	,	,	PUNCT
cblr-3031	395	17	once	once	ADV
cblr-3031	395	18	all	all	DET
cblr-3031	395	19	conditions	condition	NOUN
cblr-3031	395	20	to	to	ADP
cblr-3031	395	21	the	the	DET
cblr-3031	395	22	merger	merger	NOUN
cblr-3031	395	23	are	be	AUX
cblr-3031	395	24	satisfied	satisfied	ADJ
cblr-3031	395	25	,	,	PUNCT
cblr-3031	395	26	the	the	DET
cblr-3031	395	27	merger	merger	NOUN
cblr-3031	395	28	commences	commence	VERB
cblr-3031	395	29	.	.	PUNCT
cblr-3031	396	1	after	after	ADP
cblr-3031	396	2	the	the	DET
cblr-3031	396	3	merger	merger	NOUN
cblr-3031	396	4	,	,	PUNCT
cblr-3031	396	5	the	the	DET
cblr-3031	396	6	acquiring	acquire	VERB
cblr-3031	396	7	group	group	NOUN
cblr-3031	396	8	's	's	PART
cblr-3031	396	9	shares	share	NOUN
cblr-3031	396	10	become	become	VERB
cblr-3031	396	11	the	the	DET
cblr-3031	396	12	only	only	ADJ
cblr-3031	396	13	outstanding	outstanding	ADJ
cblr-3031	396	14	shares	share	NOUN
cblr-3031	396	15	of	of	ADP
cblr-3031	396	16	the	the	DET
cblr-3031	396	17	surviving	survive	VERB
cblr-3031	396	18	corporation	corporation	NOUN
cblr-3031	396	19	,	,	PUNCT
cblr-3031	396	20	and	and	CCONJ
cblr-3031	396	21	the	the	DET
cblr-3031	396	22	shares	share	NOUN
cblr-3031	396	23	of	of	ADP
cblr-3031	396	24	the	the	DET
cblr-3031	396	25	unaffiliated	unaffiliated	ADJ
cblr-3031	396	26	stockholders	stockholder	NOUN
cblr-3031	396	27	of	of	ADP
cblr-3031	396	28	the	the	DET
cblr-3031	396	29	target	target	NOUN
cblr-3031	396	30	are	be	AUX
cblr-3031	396	31	converted	convert	VERB
cblr-3031	396	32	into	into	ADP
cblr-3031	396	33	cash	cash	NOUN
cblr-3031	396	34	or	or	CCONJ
cblr-3031	396	35	exchanged	exchange	VERB
cblr-3031	396	36	for	for	ADP
cblr-3031	396	37	debentures	debenture	NOUN
cblr-3031	396	38	or	or	CCONJ
cblr-3031	396	39	redeemable	redeemable	ADJ
cblr-3031	396	40	preferred	preferred	ADJ
cblr-3031	396	41	stock	stock	NOUN
cblr-3031	396	42	.	.	PUNCT
cblr-3031	397	1	13	13	NUM
cblr-3031	397	2	a	a	DET
cblr-3031	397	3	shortcoming	shortcoming	NOUN
cblr-3031	397	4	of	of	ADP
cblr-3031	397	5	the	the	DET
cblr-3031	397	6	long	long	ADJ
cblr-3031	397	7	-	-	PUNCT
cblr-3031	397	8	form	form	NOUN
cblr-3031	397	9	merger	merger	NOUN
cblr-3031	397	10	,	,	PUNCT
cblr-3031	397	11	from	from	ADP
cblr-3031	397	12	the	the	DET
cblr-3031	397	13	perspective	perspective	NOUN
cblr-3031	397	14	of	of	ADP
cblr-3031	397	15	the	the	DET
cblr-3031	397	16	acquisition	acquisition	NOUN
cblr-3031	397	17	group	group	NOUN
cblr-3031	397	18	,	,	PUNCT
cblr-3031	397	19	is	be	AUX
cblr-3031	397	20	that	that	SCONJ
cblr-3031	397	21	it	it	PRON
cblr-3031	397	22	requires	require	VERB
cblr-3031	397	23	board	board	NOUN
cblr-3031	397	24	approval	approval	NOUN
cblr-3031	397	25	,	,	PUNCT
cblr-3031	397	26	as	as	ADV
cblr-3031	397	27	well	well	ADV
cblr-3031	397	28	as	as	ADP
cblr-3031	397	29	approval	approval	NOUN
cblr-3031	397	30	from	from	ADP
cblr-3031	397	31	a	a	DET
cblr-3031	397	32	majority	majority	NOUN
cblr-3031	397	33	of	of	ADP
cblr-3031	397	34	the	the	DET
cblr-3031	397	35	stockholders	stockholder	NOUN
cblr-3031	397	36	,	,	PUNCT
cblr-3031	397	37	3	3	NUM
cblr-3031	397	38	5	5	NUM
cblr-3031	397	39	which	which	PRON
cblr-3031	397	40	makes	make	VERB
cblr-3031	397	41	the	the	DET
cblr-3031	397	42	process	process	NOUN
cblr-3031	397	43	both	both	CCONJ
cblr-3031	397	44	costly	costly	ADJ
cblr-3031	397	45	and	and	CCONJ
cblr-3031	397	46	132	132	NUM
cblr-3031	397	47	see	see	NOUN
cblr-3031	397	48	,	,	PUNCT
cblr-3031	397	49	e.g.	e.g.	ADV
cblr-3031	397	50	,	,	PUNCT
cblr-3031	397	51	in	in	ADP
cblr-3031	397	52	re	re	NOUN
cblr-3031	397	53	siliconix	siliconix	PROPN
cblr-3031	397	54	,	,	PUNCT
cblr-3031	397	55	inc	inc	PROPN
cblr-3031	397	56	.	.	PROPN
cblr-3031	397	57	s'holders	s'holders	PROPN
cblr-3031	397	58	litig	litig	PROPN
cblr-3031	397	59	.	.	PUNCT
cblr-3031	398	1	,	,	PUNCT
cblr-3031	398	2	2001	2001	NUM
cblr-3031	398	3	wl	wl	X
cblr-3031	398	4	716787	716787	NUM
cblr-3031	398	5	(	(	PUNCT
cblr-3031	398	6	del	del	PROPN
cblr-3031	398	7	.	.	PROPN
cblr-3031	398	8	ch	ch	PROPN
cblr-3031	398	9	.	.	PROPN
cblr-3031	398	10	june	june	PROPN
cblr-3031	398	11	19	19	NUM
cblr-3031	398	12	,	,	PUNCT
cblr-3031	398	13	2001	2001	NUM
cblr-3031	398	14	)	)	PUNCT
cblr-3031	399	1	(	(	PUNCT
cblr-3031	399	2	reaffirming	reaffirm	VERB
cblr-3031	399	3	the	the	DET
cblr-3031	399	4	notion	notion	NOUN
cblr-3031	399	5	that	that	SCONJ
cblr-3031	399	6	a	a	DET
cblr-3031	399	7	majority	majority	NOUN
cblr-3031	399	8	shareholder	shareholder	NOUN
cblr-3031	399	9	tendering	tender	VERB
cblr-3031	399	10	for	for	ADP
cblr-3031	399	11	the	the	DET
cblr-3031	399	12	minority	minority	NOUN
cblr-3031	399	13	's	's	PART
cblr-3031	399	14	interest	interest	NOUN
cblr-3031	399	15	does	do	AUX
cblr-3031	399	16	not	not	PART
cblr-3031	399	17	owe	owe	VERB
cblr-3031	399	18	a	a	DET
cblr-3031	399	19	duty	duty	NOUN
cblr-3031	399	20	to	to	PART
cblr-3031	399	21	offer	offer	VERB
cblr-3031	399	22	a	a	DET
cblr-3031	399	23	fair	fair	ADJ
cblr-3031	399	24	price	price	NOUN
cblr-3031	399	25	and	and	CCONJ
cblr-3031	399	26	is	be	AUX
cblr-3031	399	27	not	not	PART
cblr-3031	399	28	subject	subject	ADJ
cblr-3031	399	29	to	to	ADP
cblr-3031	399	30	entire	entire	ADJ
cblr-3031	399	31	fairness	fairness	NOUN
cblr-3031	399	32	review	review	NOUN
cblr-3031	399	33	assuming	assume	VERB
cblr-3031	399	34	that	that	SCONJ
cblr-3031	399	35	the	the	DET
cblr-3031	399	36	offer	offer	NOUN
cblr-3031	399	37	is	be	AUX
cblr-3031	399	38	voluntary	voluntary	ADJ
cblr-3031	399	39	and	and	CCONJ
cblr-3031	399	40	the	the	DET
cblr-3031	399	41	targeted	target	VERB
cblr-3031	399	42	shareholders	shareholder	NOUN
cblr-3031	399	43	receive	receive	VERB
cblr-3031	399	44	full	full	ADJ
cblr-3031	399	45	disclosure	disclosure	NOUN
cblr-3031	399	46	)	)	PUNCT
cblr-3031	399	47	;	;	PUNCT
cblr-3031	399	48	glassman	glassman	PROPN
cblr-3031	399	49	v.	v.	PROPN
cblr-3031	399	50	unocal	unocal	PROPN
cblr-3031	399	51	exploration	exploration	PROPN
cblr-3031	399	52	corp	corp	PROPN
cblr-3031	399	53	.	.	PROPN
cblr-3031	399	54	,	,	PUNCT
cblr-3031	399	55	777	777	NUM
cblr-3031	399	56	a.2d	a.2d	NUM
cblr-3031	399	57	242	242	NUM
cblr-3031	399	58	(	(	PUNCT
cblr-3031	399	59	del	del	PROPN
cblr-3031	399	60	.	.	PROPN
cblr-3031	399	61	2001	2001	NUM
cblr-3031	399	62	)	)	PUNCT
cblr-3031	399	63	(	(	PUNCT
cblr-3031	399	64	holding	hold	VERB
cblr-3031	399	65	entire	entire	ADJ
cblr-3031	399	66	fairness	fairness	NOUN
cblr-3031	399	67	inapplicable	inapplicable	ADJ
cblr-3031	399	68	to	to	ADP
cblr-3031	399	69	short	short	ADJ
cblr-3031	399	70	-	-	PUNCT
cblr-3031	399	71	form	form	NOUN
cblr-3031	399	72	mergers	merger	NOUN
cblr-3031	399	73	)	)	PUNCT
cblr-3031	399	74	;	;	PUNCT
cblr-3031	399	75	in	in	ADP
cblr-3031	399	76	re	re	PROPN
cblr-3031	399	77	aquila	aquila	PROPN
cblr-3031	399	78	,	,	PUNCT
cblr-3031	399	79	inc	inc	PROPN
cblr-3031	399	80	.	.	PROPN
cblr-3031	399	81	,	,	PUNCT
cblr-3031	399	82	s'holders	s'holders	PROPN
cblr-3031	399	83	litig	litig	X
cblr-3031	399	84	.	.	PUNCT
cblr-3031	399	85	,	,	PUNCT
cblr-3031	399	86	805	805	NUM
cblr-3031	399	87	a.2d	a.2d	SYM
cblr-3031	399	88	184	184	NUM
cblr-3031	399	89	(	(	PUNCT
cblr-3031	399	90	del	del	PROPN
cblr-3031	399	91	ch	ch	PROPN
cblr-3031	399	92	.	.	PROPN
cblr-3031	399	93	2002	2002	NUM
cblr-3031	399	94	)	)	PUNCT
cblr-3031	399	95	(	(	PUNCT
cblr-3031	399	96	holding	hold	VERB
cblr-3031	399	97	no	no	DET
cblr-3031	399	98	duty	duty	NOUN
cblr-3031	399	99	of	of	ADP
cblr-3031	399	100	entire	entire	ADJ
cblr-3031	399	101	fairness	fairness	NOUN
cblr-3031	399	102	on	on	ADP
cblr-3031	399	103	a	a	DET
cblr-3031	399	104	controlling	control	VERB
cblr-3031	399	105	stockholder	stockholder	NOUN
cblr-3031	399	106	making	make	VERB
cblr-3031	399	107	a	a	DET
cblr-3031	399	108	non	non	ADJ
cblr-3031	399	109	-	-	ADJ
cblr-3031	399	110	coercive	coercive	ADJ
cblr-3031	399	111	tender	tender	NOUN
cblr-3031	399	112	offer	offer	NOUN
cblr-3031	399	113	where	where	SCONJ
cblr-3031	399	114	minority	minority	NOUN
cblr-3031	399	115	shareholders	shareholder	NOUN
cblr-3031	399	116	have	have	VERB
cblr-3031	399	117	adequate	adequate	ADJ
cblr-3031	399	118	information	information	NOUN
cblr-3031	399	119	and	and	CCONJ
cblr-3031	399	120	time	time	NOUN
cblr-3031	399	121	to	to	PART
cblr-3031	399	122	make	make	VERB
cblr-3031	399	123	an	an	DET
cblr-3031	399	124	informed	informed	ADJ
cblr-3031	399	125	decision	decision	NOUN
cblr-3031	399	126	whether	whether	SCONJ
cblr-3031	399	127	to	to	PART
cblr-3031	399	128	tender	tender	VERB
cblr-3031	399	129	)	)	PUNCT
cblr-3031	399	130	.	.	PUNCT
cblr-3031	400	1	133	133	NUM
cblr-3031	400	2	see	see	VERB
cblr-3031	400	3	borden	borden	PROPN
cblr-3031	400	4	&	&	CCONJ
cblr-3031	400	5	yunis	yunis	PROPN
cblr-3031	400	6	,	,	PUNCT
cblr-3031	400	7	supra	supra	PROPN
cblr-3031	400	8	note	note	NOUN
cblr-3031	400	9	5	5	NUM
cblr-3031	400	10	,	,	PUNCT
cblr-3031	400	11	§	§	PROPN
cblr-3031	400	12	3.02	3.02	NUM
cblr-3031	400	13	.	.	PUNCT
cblr-3031	401	1	134	134	NUM
cblr-3031	401	2	see	see	VERB
cblr-3031	401	3	i	i	PROPN
cblr-3031	401	4	d.	d.	PROPN
cblr-3031	401	5	135	135	NUM
cblr-3031	401	6	delaware	delaware	PROPN
cblr-3031	401	7	law	law	NOUN
cblr-3031	401	8	requires	require	VERB
cblr-3031	401	9	that	that	SCONJ
cblr-3031	401	10	the	the	DET
cblr-3031	401	11	board	board	NOUN
cblr-3031	401	12	of	of	ADP
cblr-3031	401	13	directors	director	NOUN
cblr-3031	401	14	adopt	adopt	VERB
cblr-3031	401	15	a	a	DET
cblr-3031	401	16	resolution	resolution	NOUN
cblr-3031	401	17	declaring	declare	VERB
cblr-3031	401	18	the	the	DET
cblr-3031	401	19	terms	term	NOUN
cblr-3031	401	20	of	of	ADP
cblr-3031	401	21	the	the	DET
cblr-3031	401	22	merger	merger	NOUN
cblr-3031	401	23	agreement	agreement	NOUN
cblr-3031	401	24	advisable	advisable	ADJ
cblr-3031	401	25	.	.	PUNCT
cblr-3031	402	1	see	see	VERB
cblr-3031	402	2	8	8	NUM
cblr-3031	402	3	del	del	PROPN
cblr-3031	402	4	.	.	PROPN
cblr-3031	402	5	code	code	PROPN
cblr-3031	402	6	ann	ann	PROPN
cblr-3031	402	7	.	.	PUNCT
cblr-3031	403	1	§	§	PROPN
cblr-3031	403	2	251(b	251(b	PROPN
cblr-3031	403	3	)	)	PUNCT
cblr-3031	403	4	(	(	PUNCT
cblr-3031	403	5	2002	2002	NUM
cblr-3031	403	6	)	)	PUNCT
cblr-3031	403	7	.	.	PUNCT
cblr-3031	404	1	then	then	ADV
cblr-3031	404	2	,	,	PUNCT
cblr-3031	404	3	the	the	DET
cblr-3031	404	4	agreement	agreement	NOUN
cblr-3031	404	5	is	be	AUX
cblr-3031	404	6	submitted	submit	VERB
cblr-3031	404	7	to	to	ADP
cblr-3031	404	8	the	the	DET
cblr-3031	404	9	shareholders	shareholder	NOUN
cblr-3031	404	10	for	for	ADP
cblr-3031	404	11	their	their	PRON
cblr-3031	404	12	approval	approval	NOUN
cblr-3031	404	13	.	.	PUNCT
cblr-3031	405	1	see	see	VERB
cblr-3031	405	2	8	8	NUM
cblr-3031	405	3	del	del	PROPN
cblr-3031	405	4	.	.	PROPN
cblr-3031	405	5	code	code	PROPN
cblr-3031	405	6	ann	ann	PROPN
cblr-3031	405	7	.	.	PUNCT
cblr-3031	406	1	§	§	PROPN
cblr-3031	406	2	251(c	251(c	PROPN
cblr-3031	406	3	)	)	PUNCT
cblr-3031	406	4	(	(	PUNCT
cblr-3031	406	5	2002	2002	NUM
cblr-3031	406	6	)	)	PUNCT
cblr-3031	406	7	.	.	PUNCT
cblr-3031	407	1	time	time	NOUN
cblr-3031	407	2	-	-	PUNCT
cblr-3031	407	3	consuming	consume	VERB
cblr-3031	407	4	.	.	PUNCT
cblr-3031	408	1	also	also	ADV
cblr-3031	408	2	,	,	PUNCT
cblr-3031	408	3	as	as	ADP
cblr-3031	408	4	a	a	DET
cblr-3031	408	5	general	general	ADJ
cblr-3031	408	6	rule	rule	NOUN
cblr-3031	408	7	,	,	PUNCT
cblr-3031	408	8	mergers	merger	NOUN
cblr-3031	408	9	trigger	trigger	NOUN
cblr-3031	408	10	shareholder	shareholder	NOUN
cblr-3031	408	11	appraisal	appraisal	NOUN
cblr-3031	408	12	rights	right	NOUN
cblr-3031	408	13	.	.	PUNCT
cblr-3031	409	1	'38	'38	NUM
cblr-3031	409	2	in	in	ADP
cblr-3031	409	3	addition	addition	NOUN
cblr-3031	409	4	,	,	PUNCT
cblr-3031	409	5	the	the	DET
cblr-3031	409	6	long	long	ADJ
cblr-3031	409	7	-	-	PUNCT
cblr-3031	409	8	form	form	NOUN
cblr-3031	409	9	merger	merger	NOUN
cblr-3031	409	10	is	be	AUX
cblr-3031	409	11	subject	subject	ADJ
cblr-3031	409	12	to	to	ADP
cblr-3031	409	13	delaware	delaware	PROPN
cblr-3031	409	14	's	's	PART
cblr-3031	409	15	entire	entire	ADJ
cblr-3031	409	16	fairness	fairness	NOUN
cblr-3031	409	17	standard	standard	NOUN
cblr-3031	409	18	,	,	PUNCT
cblr-3031	409	19	which	which	PRON
cblr-3031	409	20	leads	lead	VERB
cblr-3031	409	21	to	to	ADP
cblr-3031	409	22	increased	increase	VERB
cblr-3031	409	23	litigation	litigation	NOUN
cblr-3031	409	24	following	follow	VERB
cblr-3031	409	25	the	the	DET
cblr-3031	409	26	transaction	transaction	NOUN
cblr-3031	409	27	and	and	CCONJ
cblr-3031	409	28	effectively	effectively	ADV
cblr-3031	409	29	requires	require	VERB
cblr-3031	409	30	the	the	DET
cblr-3031	409	31	establishment	establishment	NOUN
cblr-3031	409	32	of	of	ADP
cblr-3031	409	33	a	a	DET
cblr-3031	409	34	committee	committee	NOUN
cblr-3031	409	35	of	of	ADP
cblr-3031	409	36	independent	independent	ADJ
cblr-3031	409	37	directors	director	NOUN
cblr-3031	409	38	.	.	PUNCT
cblr-3031	410	1	the	the	DET
cblr-3031	410	2	committee	committee	NOUN
cblr-3031	410	3	is	be	AUX
cblr-3031	410	4	costly	costly	ADJ
cblr-3031	410	5	,	,	PUNCT
cblr-3031	410	6	as	as	SCONJ
cblr-3031	410	7	it	it	PRON
cblr-3031	410	8	requires	require	VERB
cblr-3031	410	9	its	its	PRON
cblr-3031	410	10	own	own	ADJ
cblr-3031	410	11	legal	legal	ADJ
cblr-3031	410	12	and	and	CCONJ
cblr-3031	410	13	financial	financial	ADJ
cblr-3031	410	14	advisors	advisor	NOUN
cblr-3031	410	15	,	,	PUNCT
cblr-3031	410	16	and	and	CCONJ
cblr-3031	410	17	is	be	AUX
cblr-3031	410	18	also	also	ADV
cblr-3031	410	19	free	free	ADJ
cblr-3031	410	20	of	of	ADP
cblr-3031	410	21	any	any	DET
cblr-3031	410	22	external	external	ADJ
cblr-3031	410	23	pricing	pricing	NOUN
cblr-3031	410	24	discipline	discipline	NOUN
cblr-3031	410	25	,	,	PUNCT
cblr-3031	410	26	which	which	PRON
cblr-3031	410	27	may	may	AUX
cblr-3031	410	28	result	result	VERB
cblr-3031	410	29	in	in	ADP
cblr-3031	410	30	"	"	PUNCT
cblr-3031	410	31	holdup	holdup	NOUN
cblr-3031	410	32	"	"	PUNCT
cblr-3031	410	33	tactics	tactic	NOUN
cblr-3031	410	34	that	that	PRON
cblr-3031	410	35	cause	cause	VERB
cblr-3031	410	36	the	the	DET
cblr-3031	410	37	acquiring	acquire	VERB
cblr-3031	410	38	group	group	NOUN
cblr-3031	410	39	to	to	PART
cblr-3031	410	40	pay	pay	VERB
cblr-3031	410	41	more	more	ADJ
cblr-3031	410	42	than	than	ADP
cblr-3031	410	43	market	market	NOUN
cblr-3031	410	44	price	price	NOUN
cblr-3031	410	45	.	.	PUNCT
cblr-3031	411	1	137	137	NUM
cblr-3031	411	2	the	the	DET
cblr-3031	411	3	committee	committee	NOUN
cblr-3031	411	4	is	be	AUX
cblr-3031	411	5	also	also	ADV
cblr-3031	411	6	under	under	ADP
cblr-3031	411	7	no	no	DET
cblr-3031	411	8	pressure	pressure	NOUN
cblr-3031	411	9	to	to	PART
cblr-3031	411	10	act	act	VERB
cblr-3031	411	11	promptly	promptly	ADV
cblr-3031	411	12	,	,	PUNCT
cblr-3031	411	13	resulting	result	VERB
cblr-3031	411	14	in	in	ADP
cblr-3031	411	15	an	an	DET
cblr-3031	411	16	uncertain	uncertain	ADJ
cblr-3031	411	17	deal	deal	NOUN
cblr-3031	411	18	time	time	NOUN
cblr-3031	411	19	line	line	NOUN
cblr-3031	411	20	.	.	PUNCT
cblr-3031	412	1	38	38	NUM
cblr-3031	412	2	nevertheless	nevertheless	ADV
cblr-3031	412	3	,	,	PUNCT
cblr-3031	412	4	there	there	PRON
cblr-3031	412	5	are	be	VERB
cblr-3031	412	6	certainly	certainly	ADV
cblr-3031	412	7	reasons	reason	NOUN
cblr-3031	412	8	to	to	PART
cblr-3031	412	9	favor	favor	VERB
cblr-3031	412	10	the	the	DET
cblr-3031	412	11	long	long	ADJ
cblr-3031	412	12	-	-	PUNCT
cblr-3031	412	13	form	form	NOUN
cblr-3031	412	14	merger	merger	NOUN
cblr-3031	412	15	in	in	ADP
cblr-3031	412	16	going	go	VERB
cblr-3031	412	17	private	private	ADJ
cblr-3031	412	18	transactions	transaction	NOUN
cblr-3031	412	19	.	.	PUNCT
cblr-3031	413	1	long	long	ADJ
cblr-3031	413	2	-	-	PUNCT
cblr-3031	413	3	form	form	NOUN
cblr-3031	413	4	mergers	merger	NOUN
cblr-3031	413	5	are	be	AUX
cblr-3031	413	6	easier	easy	ADJ
cblr-3031	413	7	and	and	CCONJ
cblr-3031	413	8	more	more	ADJ
cblr-3031	413	9	tax	tax	NOUN
cblr-3031	413	10	favorable	favorable	ADJ
cblr-3031	413	11	than	than	SCONJ
cblr-3031	413	12	are	be	AUX
cblr-3031	413	13	asset	asset	NOUN
cblr-3031	413	14	sales	sale	NOUN
cblr-3031	413	15	.	.	PUNCT
cblr-3031	414	1	139	139	NUM
cblr-3031	414	2	whereas	whereas	SCONJ
cblr-3031	414	3	asset	asset	NOUN
cblr-3031	414	4	sales	sale	NOUN
cblr-3031	414	5	result	result	VERB
cblr-3031	414	6	in	in	ADP
cblr-3031	414	7	taxable	taxable	ADJ
cblr-3031	414	8	income	income	NOUN
cblr-3031	414	9	to	to	ADP
cblr-3031	414	10	both	both	DET
cblr-3031	414	11	shareholders	shareholder	NOUN
cblr-3031	414	12	and	and	CCONJ
cblr-3031	414	13	the	the	DET
cblr-3031	414	14	target	target	NOUN
cblr-3031	414	15	,	,	PUNCT
cblr-3031	414	16	mergers	merger	NOUN
cblr-3031	414	17	may	may	AUX
cblr-3031	414	18	be	be	AUX
cblr-3031	414	19	structured	structure	VERB
cblr-3031	414	20	in	in	ADP
cblr-3031	414	21	ways	way	NOUN
cblr-3031	414	22	that	that	PRON
cblr-3031	414	23	result	result	VERB
cblr-3031	414	24	in	in	ADP
cblr-3031	414	25	income	income	NOUN
cblr-3031	414	26	to	to	ADP
cblr-3031	414	27	only	only	ADV
cblr-3031	414	28	one	one	NUM
cblr-3031	414	29	group	group	NOUN
cblr-3031	414	30	or	or	CCONJ
cblr-3031	414	31	the	the	DET
cblr-3031	414	32	other	other	ADJ
cblr-3031	414	33	,	,	PUNCT
cblr-3031	414	34	or	or	CCONJ
cblr-3031	414	35	may	may	AUX
cblr-3031	414	36	be	be	AUX
cblr-3031	414	37	entirely	entirely	ADV
cblr-3031	414	38	tax	tax	NOUN
cblr-3031	414	39	free	free	ADJ
cblr-3031	414	40	.	.	PUNCT
cblr-3031	415	1	40	40	NUM
cblr-3031	415	2	mergers	merger	NOUN
cblr-3031	415	3	are	be	AUX
cblr-3031	415	4	favorable	favorable	ADJ
cblr-3031	415	5	to	to	PART
cblr-3031	415	6	tender	tender	VERB
cblr-3031	415	7	offers	offer	NOUN
cblr-3031	415	8	in	in	ADP
cblr-3031	415	9	that	that	SCONJ
cblr-3031	415	10	they	they	PRON
cblr-3031	415	11	avoid	avoid	VERB
cblr-3031	415	12	the	the	DET
cblr-3031	415	13	requirement	requirement	NOUN
cblr-3031	415	14	of	of	ADP
cblr-3031	415	15	upfront	upfront	ADJ
cblr-3031	415	16	and	and	CCONJ
cblr-3031	415	17	unsecured	unsecured	ADJ
cblr-3031	415	18	financing	financing	NOUN
cblr-3031	415	19	,	,	PUNCT
cblr-3031	415	20	as	as	ADV
cblr-3031	415	21	well	well	ADV
cblr-3031	415	22	as	as	ADP
cblr-3031	415	23	the	the	DET
cblr-3031	415	24	risk	risk	NOUN
cblr-3031	415	25	that	that	SCONJ
cblr-3031	415	26	fewer	few	ADJ
cblr-3031	415	27	shares	share	NOUN
cblr-3031	415	28	will	will	AUX
cblr-3031	415	29	be	be	AUX
cblr-3031	415	30	tendered	tender	VERB
cblr-3031	415	31	than	than	ADP
cblr-3031	415	32	the	the	DET
cblr-3031	415	33	ninety	ninety	NUM
cblr-3031	415	34	percent	percent	NOUN
cblr-3031	415	35	necessary	necessary	ADJ
cblr-3031	415	36	for	for	ADP
cblr-3031	415	37	a	a	DET
cblr-3031	415	38	short	short	ADJ
cblr-3031	415	39	-	-	PUNCT
cblr-3031	415	40	form	form	NOUN
cblr-3031	415	41	merger	merger	NOUN
cblr-3031	415	42	.	.	PUNCT
cblr-3031	416	1	its	its	PRON
cblr-3031	416	2	advantage	advantage	NOUN
cblr-3031	416	3	over	over	ADP
cblr-3031	416	4	the	the	DET
cblr-3031	416	5	reverse	reverse	ADJ
cblr-3031	416	6	stock	stock	NOUN
cblr-3031	416	7	split	split	NOUN
cblr-3031	416	8	is	be	AUX
cblr-3031	416	9	that	that	SCONJ
cblr-3031	416	10	it	it	PRON
cblr-3031	416	11	ensures	ensure	VERB
cblr-3031	416	12	that	that	SCONJ
cblr-3031	416	13	only	only	ADV
cblr-3031	416	14	the	the	DET
cblr-3031	416	15	acquiiing	acquiie	VERB
cblr-3031	416	16	group	group	NOUN
cblr-3031	416	17	(	(	PUNCT
cblr-3031	416	18	or	or	CCONJ
cblr-3031	416	19	136	136	NUM
cblr-3031	416	20	see	see	VERB
cblr-3031	416	21	8	8	NUM
cblr-3031	416	22	del	del	PROPN
cblr-3031	416	23	.	.	PROPN
cblr-3031	416	24	code	code	PROPN
cblr-3031	416	25	ann	ann	PROPN
cblr-3031	416	26	.	.	PUNCT
cblr-3031	417	1	§	§	PROPN
cblr-3031	417	2	262	262	NUM
cblr-3031	417	3	(	(	PUNCT
cblr-3031	417	4	2002	2002	NUM
cblr-3031	417	5	)	)	PUNCT
cblr-3031	417	6	.	.	PUNCT
cblr-3031	418	1	137	137	NUM
cblr-3031	418	2	charles	charles	PROPN
cblr-3031	418	3	m.	m.	PROPN
cblr-3031	418	4	nathan	nathan	PROPN
cblr-3031	418	5	et	et	PROPN
cblr-3031	418	6	al	al	PROPN
cblr-3031	418	7	.	.	PROPN
cblr-3031	418	8	,	,	PUNCT
cblr-3031	418	9	current	current	ADJ
cblr-3031	418	10	developments	development	NOUN
cblr-3031	418	11	in	in	ADP
cblr-3031	418	12	u.s	u.s	PROPN
cblr-3031	418	13	.	.	PROPN
cblr-3031	418	14	mergers	merger	NOUN
cblr-3031	418	15	and	and	CCONJ
cblr-3031	418	16	acquisitions	acquisition	NOUN
cblr-3031	418	17	law	law	NOUN
cblr-3031	418	18	,	,	PUNCT
cblr-3031	418	19	in	in	ADP
cblr-3031	418	20	pli	pli	PROPN
cblr-3031	418	21	's	's	PART
cblr-3031	418	22	second	second	ADJ
cblr-3031	418	23	annual	annual	ADJ
cblr-3031	418	24	institute	institute	NOUN
cblr-3031	418	25	on	on	ADP
cblr-3031	418	26	securities	security	NOUN
cblr-3031	418	27	regulation	regulation	NOUN
cblr-3031	418	28	in	in	ADP
cblr-3031	418	29	europe	europe	PROPN
cblr-3031	418	30	,	,	PUNCT
cblr-3031	418	31	at	at	ADP
cblr-3031	418	32	873	873	NUM
cblr-3031	418	33	(	(	PUNCT
cblr-3031	418	34	pli	pli	PROPN
cblr-3031	418	35	corp	corp	PROPN
cblr-3031	418	36	.	.	PROPN
cblr-3031	418	37	law	law	PROPN
cblr-3031	418	38	&	&	CCONJ
cblr-3031	418	39	practice	practice	NOUN
cblr-3031	418	40	course	course	NOUN
cblr-3031	418	41	,	,	PUNCT
cblr-3031	418	42	handbook	handbook	NOUN
cblr-3031	418	43	series	series	PROPN
cblr-3031	418	44	no	no	PROPN
cblr-3031	418	45	.	.	PROPN
cblr-3031	418	46	1347	1347	NUM
cblr-3031	418	47	,	,	PUNCT
cblr-3031	418	48	2002	2002	NUM
cblr-3031	418	49	)	)	PUNCT
cblr-3031	418	50	.	.	PUNCT
cblr-3031	419	1	138	138	NUM
cblr-3031	419	2	see	see	VERB
cblr-3031	419	3	i	i	PROPN
cblr-3031	419	4	d.	d.	PROPN
cblr-3031	419	5	139	139	NUM
cblr-3031	419	6	see	see	VERB
cblr-3031	419	7	borden	borden	PROPN
cblr-3031	419	8	&	&	CCONJ
cblr-3031	419	9	yunis	yunis	PROPN
cblr-3031	419	10	,	,	PUNCT
cblr-3031	419	11	supra	supra	PROPN
cblr-3031	419	12	note	note	NOUN
cblr-3031	419	13	5	5	NUM
cblr-3031	419	14	,	,	PUNCT
cblr-3031	419	15	§	§	NOUN
cblr-3031	419	16	3.04	3.04	NUM
cblr-3031	419	17	.	.	PUNCT
cblr-3031	420	1	14	14	NUM
cblr-3031	420	2	'	'	PART
cblr-3031	420	3	asset	asset	NOUN
cblr-3031	420	4	sales	sale	NOUN
cblr-3031	420	5	and	and	CCONJ
cblr-3031	420	6	forward	forward	ADJ
cblr-3031	420	7	cash	cash	NOUN
cblr-3031	420	8	mergers	merger	NOUN
cblr-3031	420	9	result	result	VERB
cblr-3031	420	10	in	in	ADP
cblr-3031	420	11	recognition	recognition	NOUN
cblr-3031	420	12	of	of	ADP
cblr-3031	420	13	taxable	taxable	ADJ
cblr-3031	420	14	gain	gain	NOUN
cblr-3031	420	15	by	by	ADP
cblr-3031	420	16	both	both	CCONJ
cblr-3031	420	17	the	the	DET
cblr-3031	420	18	target	target	NOUN
cblr-3031	420	19	and	and	CCONJ
cblr-3031	420	20	its	its	PRON
cblr-3031	420	21	shareholders	shareholder	NOUN
cblr-3031	420	22	.	.	PUNCT
cblr-3031	421	1	cash	cash	NOUN
cblr-3031	421	2	tender	tender	NOUN
cblr-3031	421	3	offers	offer	NOUN
cblr-3031	421	4	and	and	CCONJ
cblr-3031	421	5	reverse	reverse	VERB
cblr-3031	421	6	cash	cash	NOUN
cblr-3031	421	7	mergers	merger	NOUN
cblr-3031	421	8	result	result	VERB
cblr-3031	421	9	in	in	ADP
cblr-3031	421	10	taxable	taxable	ADJ
cblr-3031	421	11	gain	gain	NOUN
cblr-3031	421	12	by	by	ADP
cblr-3031	421	13	shareholders	shareholder	NOUN
cblr-3031	421	14	only	only	ADV
cblr-3031	421	15	.	.	PUNCT
cblr-3031	422	1	to	to	PART
cblr-3031	422	2	be	be	AUX
cblr-3031	422	3	tax	tax	NOUN
cblr-3031	422	4	-	-	PUNCT
cblr-3031	422	5	free	free	ADJ
cblr-3031	422	6	,	,	PUNCT
cblr-3031	422	7	a	a	DET
cblr-3031	422	8	merger	merger	NOUN
cblr-3031	422	9	must	must	AUX
cblr-3031	422	10	meet	meet	VERB
cblr-3031	422	11	the	the	DET
cblr-3031	422	12	following	follow	VERB
cblr-3031	422	13	requirements	requirement	NOUN
cblr-3031	422	14	:	:	PUNCT
cblr-3031	422	15	(	(	PUNCT
cblr-3031	422	16	1	1	X
cblr-3031	422	17	)	)	PUNCT
cblr-3031	422	18	business	business	NOUN
cblr-3031	422	19	purpose	purpose	NOUN
cblr-3031	422	20	for	for	ADP
cblr-3031	422	21	the	the	DET
cblr-3031	422	22	transaction	transaction	NOUN
cblr-3031	422	23	;	;	PUNCT
cblr-3031	422	24	(	(	PUNCT
cblr-3031	422	25	2	2	X
cblr-3031	422	26	)	)	PUNCT
cblr-3031	422	27	business	business	NOUN
cblr-3031	422	28	of	of	ADP
cblr-3031	422	29	target	target	NOUN
cblr-3031	422	30	must	must	AUX
cblr-3031	422	31	be	be	AUX
cblr-3031	422	32	continued	continue	VERB
cblr-3031	422	33	or	or	CCONJ
cblr-3031	422	34	significant	significant	ADJ
cblr-3031	422	35	portion	portion	NOUN
cblr-3031	422	36	of	of	ADP
cblr-3031	422	37	target	target	NOUN
cblr-3031	422	38	's	's	PART
cblr-3031	422	39	assets	asset	NOUN
cblr-3031	422	40	used	use	VERB
cblr-3031	422	41	by	by	ADP
cblr-3031	422	42	acquiring	acquire	VERB
cblr-3031	422	43	group	group	NOUN
cblr-3031	422	44	;	;	PUNCT
cblr-3031	422	45	(	(	PUNCT
cblr-3031	422	46	3	3	X
cblr-3031	422	47	)	)	PUNCT
cblr-3031	422	48	must	must	AUX
cblr-3031	422	49	be	be	AUX
cblr-3031	422	50	a	a	DET
cblr-3031	422	51	plan	plan	NOUN
cblr-3031	422	52	of	of	ADP
cblr-3031	422	53	reorganization	reorganization	NOUN
cblr-3031	422	54	;	;	PUNCT
cblr-3031	422	55	(	(	PUNCT
cblr-3031	422	56	4	4	X
cblr-3031	422	57	)	)	PUNCT
cblr-3031	422	58	former	former	ADJ
cblr-3031	422	59	shareholders	shareholder	NOUN
cblr-3031	422	60	of	of	ADP
cblr-3031	422	61	target	target	NOUN
cblr-3031	422	62	must	must	AUX
cblr-3031	422	63	maintain	maintain	VERB
cblr-3031	422	64	continuing	continue	VERB
cblr-3031	422	65	interest	interest	NOUN
cblr-3031	422	66	in	in	ADP
cblr-3031	422	67	resulting	result	VERB
cblr-3031	422	68	entity	entity	NOUN
cblr-3031	422	69	.	.	PUNCT
cblr-3031	423	1	26	26	NUM
cblr-3031	423	2	c.f.r	c.f.r	NOUN
cblr-3031	423	3	.	.	PUNCT
cblr-3031	424	1	§	§	PROPN
cblr-3031	424	2	1.368	1.368	NUM
cblr-3031	424	3	-	-	SYM
cblr-3031	424	4	1(b)-(d	1(b)-(d	NUM
cblr-3031	424	5	)	)	PUNCT
cblr-3031	424	6	(	(	PUNCT
cblr-3031	424	7	2003	2003	NUM
cblr-3031	424	8	)	)	PUNCT
cblr-3031	424	9	.	.	PUNCT
cblr-3031	425	1	for	for	ADP
cblr-3031	425	2	a	a	DET
cblr-3031	425	3	more	more	ADV
cblr-3031	425	4	thorough	thorough	ADJ
cblr-3031	425	5	discussion	discussion	NOUN
cblr-3031	425	6	of	of	ADP
cblr-3031	425	7	tax	tax	NOUN
cblr-3031	425	8	issues	issue	NOUN
cblr-3031	425	9	in	in	ADP
cblr-3031	425	10	going	go	VERB
cblr-3031	425	11	private	private	ADJ
cblr-3031	425	12	transactions	transaction	NOUN
cblr-3031	425	13	,	,	PUNCT
cblr-3031	425	14	see	see	VERB
cblr-3031	425	15	borden	borden	PROPN
cblr-3031	425	16	&	&	CCONJ
cblr-3031	425	17	yunis	yunis	PROPN
cblr-3031	425	18	,	,	PUNCT
cblr-3031	425	19	supra	supra	PROPN
cblr-3031	425	20	note	note	PROPN
cblr-3031	425	21	5	5	NUM
cblr-3031	425	22	,	,	PUNCT
cblr-3031	425	23	ch	ch	NOUN
cblr-3031	425	24	.	.	PROPN
cblr-3031	425	25	6	6	NUM
cblr-3031	425	26	.	.	X
cblr-3031	426	1	columbia	columbia	PROPN
cblr-3031	426	2	business	business	PROPN
cblr-3031	426	3	la	la	PROPN
cblr-3031	426	4	w	w	PROPN
cblr-3031	426	5	review	review	PROPN
cblr-3031	426	6	(	(	PUNCT
cblr-3031	426	7	vol	vol	NOUN
cblr-3031	426	8	.	.	PUNCT
cblr-3031	426	9	2004	2004	NUM
cblr-3031	427	1	no	no	INTJ
cblr-3031	427	2	.	.	PUNCT
cblr-3031	428	1	2:505	2:505	NUM
cblr-3031	428	2	]	]	X
cblr-3031	428	3	survey	survey	NOUN
cblr-3031	428	4	:	:	PUNCT
cblr-3031	428	5	a	a	DET
cblr-3031	428	6	brief	brief	ADJ
cblr-3031	428	7	roadmap	roadmap	NOUN
cblr-3031	428	8	to	to	ADP
cblr-3031	428	9	going	go	VERB
cblr-3031	428	10	private	private	ADJ
cblr-3031	428	11	others	other	NOUN
cblr-3031	428	12	that	that	SCONJ
cblr-3031	428	13	the	the	DET
cblr-3031	428	14	group	group	NOUN
cblr-3031	428	15	chooses	choose	VERB
cblr-3031	428	16	)	)	PUNCT
cblr-3031	428	17	will	will	AUX
cblr-3031	428	18	have	have	AUX
cblr-3031	428	19	equity	equity	NOUN
cblr-3031	428	20	in	in	ADP
cblr-3031	428	21	the	the	DET
cblr-3031	428	22	corporation	corporation	NOUN
cblr-3031	428	23	and	and	CCONJ
cblr-3031	428	24	that	that	SCONJ
cblr-3031	428	25	the	the	DET
cblr-3031	428	26	stock	stock	NOUN
cblr-3031	428	27	will	will	AUX
cblr-3031	428	28	not	not	PART
cblr-3031	428	29	be	be	AUX
cblr-3031	428	30	redistributed	redistribute	VERB
cblr-3031	428	31	,	,	PUNCT
cblr-3031	428	32	possibly	possibly	ADV
cblr-3031	428	33	resulting	result	VERB
cblr-3031	428	34	in	in	ADP
cblr-3031	428	35	the	the	DET
cblr-3031	428	36	number	number	NOUN
cblr-3031	428	37	of	of	ADP
cblr-3031	428	38	stockholders	stockholder	NOUN
cblr-3031	428	39	again	again	ADV
cblr-3031	428	40	exceeding	exceed	VERB
cblr-3031	428	41	300	300	NUM
cblr-3031	428	42	.	.	PUNCT
cblr-3031	429	1	b.	b.	PROPN
cblr-3031	429	2	tender	tender	PROPN
cblr-3031	429	3	offers	offer	VERB
cblr-3031	429	4	an	an	DET
cblr-3031	429	5	alternative	alternative	ADJ
cblr-3031	429	6	method	method	NOUN
cblr-3031	429	7	that	that	PRON
cblr-3031	429	8	may	may	AUX
cblr-3031	429	9	be	be	AUX
cblr-3031	429	10	used	use	VERB
cblr-3031	429	11	to	to	PART
cblr-3031	429	12	take	take	VERB
cblr-3031	429	13	a	a	DET
cblr-3031	429	14	company	company	NOUN
cblr-3031	429	15	private	private	ADJ
cblr-3031	429	16	is	be	AUX
cblr-3031	429	17	a	a	DET
cblr-3031	429	18	two	two	NUM
cblr-3031	429	19	-	-	PUNCT
cblr-3031	429	20	step	step	NOUN
cblr-3031	429	21	transaction	transaction	NOUN
cblr-3031	429	22	of	of	ADP
cblr-3031	429	23	a	a	DET
cblr-3031	429	24	tender	tender	NOUN
cblr-3031	429	25	offer	offer	NOUN
cblr-3031	429	26	followed	follow	VERB
cblr-3031	429	27	by	by	ADP
cblr-3031	429	28	a	a	DET
cblr-3031	429	29	short	short	ADJ
cblr-3031	429	30	-	-	PUNCT
cblr-3031	429	31	form	form	NOUN
cblr-3031	429	32	merger	merger	NOUN
cblr-3031	429	33	.	.	PUNCT
cblr-3031	430	1	in	in	ADP
cblr-3031	430	2	the	the	DET
cblr-3031	430	3	first	first	ADJ
cblr-3031	430	4	step	step	NOUN
cblr-3031	430	5	,	,	PUNCT
cblr-3031	430	6	the	the	DET
cblr-3031	430	7	acquisition	acquisition	NOUN
cblr-3031	430	8	group	group	NOUN
cblr-3031	430	9	sends	send	VERB
cblr-3031	430	10	all	all	PRON
cblr-3031	430	11	of	of	ADP
cblr-3031	430	12	the	the	DET
cblr-3031	430	13	target	target	NOUN
cblr-3031	430	14	's	's	PART
cblr-3031	430	15	stockholders	stockholder	NOUN
cblr-3031	430	16	an	an	DET
cblr-3031	430	17	"	"	PUNCT
cblr-3031	430	18	offer	offer	NOUN
cblr-3031	430	19	to	to	PART
cblr-3031	430	20	purchase	purchase	VERB
cblr-3031	430	21	"	"	PUNCT
cblr-3031	430	22	and	and	CCONJ
cblr-3031	430	23	a	a	DET
cblr-3031	430	24	letter	letter	NOUN
cblr-3031	430	25	of	of	ADP
cblr-3031	430	26	transmittal	transmittal	NOUN
cblr-3031	430	27	,	,	PUNCT
cblr-3031	430	28	which	which	PRON
cblr-3031	430	29	the	the	DET
cblr-3031	430	30	stockholders	stockholder	NOUN
cblr-3031	430	31	use	use	VERB
cblr-3031	430	32	to	to	PART
cblr-3031	430	33	tender	tender	VERB
cblr-3031	430	34	shares	share	NOUN
cblr-3031	430	35	.	.	PUNCT
cblr-3031	431	1	during	during	ADP
cblr-3031	431	2	this	this	DET
cblr-3031	431	3	stage	stage	NOUN
cblr-3031	431	4	the	the	DET
cblr-3031	431	5	group	group	NOUN
cblr-3031	431	6	must	must	AUX
cblr-3031	431	7	make	make	VERB
cblr-3031	431	8	extensive	extensive	ADJ
cblr-3031	431	9	disclosures	disclosure	NOUN
cblr-3031	431	10	in	in	ADP
cblr-3031	431	11	accordance	accordance	NOUN
cblr-3031	431	12	with	with	ADP
cblr-3031	431	13	the	the	DET
cblr-3031	431	14	filing	filing	NOUN
cblr-3031	431	15	of	of	ADP
cblr-3031	431	16	a	a	DET
cblr-3031	431	17	schedule	schedule	NOUN
cblr-3031	431	18	to	to	ADP
cblr-3031	431	19	.	.	PUNCT
cblr-3031	431	20	'	'	PUNCT
cblr-3031	432	1	once	once	ADV
cblr-3031	432	2	ninety	ninety	NUM
cblr-3031	432	3	percent	percent	NOUN
cblr-3031	432	4	of	of	ADP
cblr-3031	432	5	the	the	DET
cblr-3031	432	6	company	company	NOUN
cblr-3031	432	7	's	's	PART
cblr-3031	432	8	shares	share	NOUN
cblr-3031	432	9	are	be	AUX
cblr-3031	432	10	acquired	acquire	VERB
cblr-3031	432	11	,	,	PUNCT
cblr-3031	432	12	the	the	DET
cblr-3031	432	13	group	group	NOUN
cblr-3031	432	14	moves	move	VERB
cblr-3031	432	15	to	to	ADP
cblr-3031	432	16	the	the	DET
cblr-3031	432	17	second	second	ADJ
cblr-3031	432	18	stage	stage	NOUN
cblr-3031	432	19	,	,	PUNCT
cblr-3031	432	20	the	the	DET
cblr-3031	432	21	completion	completion	NOUN
cblr-3031	432	22	of	of	ADP
cblr-3031	432	23	a	a	DET
cblr-3031	432	24	short	short	ADJ
cblr-3031	432	25	-	-	PUNCT
cblr-3031	432	26	form	form	NOUN
cblr-3031	432	27	merger	merger	NOUN
cblr-3031	432	28	,	,	PUNCT
cblr-3031	432	29	in	in	ADP
cblr-3031	432	30	which	which	PRON
cblr-3031	432	31	the	the	DET
cblr-3031	432	32	remaining	remain	VERB
cblr-3031	432	33	public	public	ADJ
cblr-3031	432	34	shareholders	shareholder	NOUN
cblr-3031	432	35	are	be	AUX
cblr-3031	432	36	cashed	cash	VERB
cblr-3031	432	37	out	out	ADP
cblr-3031	432	38	.	.	PUNCT
cblr-3031	433	1	'42	'42	NUM
cblr-3031	433	2	the	the	DET
cblr-3031	433	3	short	short	ADJ
cblr-3031	433	4	-	-	PUNCT
cblr-3031	433	5	form	form	NOUN
cblr-3031	433	6	merger	merger	NOUN
cblr-3031	433	7	requires	require	VERB
cblr-3031	433	8	only	only	ADV
cblr-3031	433	9	approval	approval	NOUN
cblr-3031	433	10	of	of	ADP
cblr-3031	433	11	the	the	DET
cblr-3031	433	12	company	company	NOUN
cblr-3031	433	13	's	's	PART
cblr-3031	433	14	board	board	NOUN
cblr-3031	433	15	of	of	ADP
cblr-3031	433	16	directors	director	NOUN
cblr-3031	433	17	,	,	PUNCT
cblr-3031	433	18	so	so	SCONJ
cblr-3031	433	19	no	no	DET
cblr-3031	433	20	stockholder	stockholder	NOUN
cblr-3031	433	21	vote	vote	NOUN
cblr-3031	433	22	is	be	AUX
cblr-3031	433	23	necessary	necessary	ADJ
cblr-3031	433	24	.	.	PUNCT
cblr-3031	434	1	,	,	PUNCT
cblr-3031	434	2	3	3	NUM
cblr-3031	434	3	the	the	DET
cblr-3031	434	4	tender	tender	NOUN
cblr-3031	434	5	offer	offer	NOUN
cblr-3031	434	6	alternative	alternative	NOUN
cblr-3031	434	7	has	have	VERB
cblr-3031	434	8	many	many	ADJ
cblr-3031	434	9	advantages	advantage	NOUN
cblr-3031	434	10	.	.	PUNCT
cblr-3031	435	1	the	the	DET
cblr-3031	435	2	first	first	ADJ
cblr-3031	435	3	advantage	advantage	NOUN
cblr-3031	435	4	is	be	AUX
cblr-3031	435	5	speed	speed	NOUN
cblr-3031	435	6	.	.	PUNCT
cblr-3031	436	1	shareholders	shareholder	NOUN
cblr-3031	436	2	will	will	AUX
cblr-3031	436	3	usually	usually	ADV
cblr-3031	436	4	get	get	VERB
cblr-3031	436	5	their	their	PRON
cblr-3031	436	6	money	money	NOUN
cblr-3031	436	7	sooner	soon	ADV
cblr-3031	436	8	in	in	ADP
cblr-3031	436	9	the	the	DET
cblr-3031	436	10	context	context	NOUN
cblr-3031	436	11	of	of	ADP
cblr-3031	436	12	a	a	DET
cblr-3031	436	13	tender	tender	NOUN
cblr-3031	436	14	offer	offer	NOUN
cblr-3031	436	15	than	than	ADP
cblr-3031	436	16	in	in	ADP
cblr-3031	436	17	a	a	DET
cblr-3031	436	18	merger	merger	NOUN
cblr-3031	436	19	,	,	PUNCT
cblr-3031	436	20	as	as	SCONJ
cblr-3031	436	21	no	no	DET
cblr-3031	436	22	sec	sec	PROPN
cblr-3031	436	23	review	review	NOUN
cblr-3031	436	24	is	be	AUX
cblr-3031	436	25	necessary	necessary	ADJ
cblr-3031	436	26	before	before	ADP
cblr-3031	436	27	beginning	begin	VERB
cblr-3031	436	28	a	a	DET
cblr-3031	436	29	tender	tender	NOUN
cblr-3031	436	30	offer	offer	NOUN
cblr-3031	436	31	.	.	PUNCT
cblr-3031	436	32	'	'	PUNCT
cblr-3031	437	1	the	the	DET
cblr-3031	437	2	time	time	NOUN
cblr-3031	437	3	frame	frame	NOUN
cblr-3031	437	4	is	be	AUX
cblr-3031	437	5	quicker	quick	ADJ
cblr-3031	437	6	for	for	ADP
cblr-3031	437	7	the	the	DET
cblr-3031	437	8	acquiring	acquire	VERB
cblr-3031	437	9	group	group	NOUN
cblr-3031	437	10	,	,	PUNCT
cblr-3031	437	11	as	as	ADV
cblr-3031	437	12	well	well	ADV
cblr-3031	437	13	,	,	PUNCT
cblr-3031	437	14	since	since	SCONJ
cblr-3031	437	15	the	the	DET
cblr-3031	437	16	short	short	ADJ
cblr-3031	437	17	-	-	PUNCT
cblr-3031	437	18	form	form	NOUN
cblr-3031	437	19	merger	merger	NOUN
cblr-3031	437	20	requires	require	VERB
cblr-3031	437	21	no	no	DET
cblr-3031	437	22	stockholder	stockholder	NOUN
cblr-3031	437	23	approval	approval	NOUN
cblr-3031	437	24	and	and	CCONJ
cblr-3031	437	25	can	can	AUX
cblr-3031	437	26	close	close	VERB
cblr-3031	437	27	in	in	ADP
cblr-3031	437	28	as	as	ADV
cblr-3031	437	29	few	few	ADJ
cblr-3031	437	30	as	as	ADP
cblr-3031	437	31	twenty	twenty	NUM
cblr-3031	437	32	141	141	NUM
cblr-3031	437	33	see	see	VERB
cblr-3031	437	34	17	17	NUM
cblr-3031	437	35	c.f.r	c.f.r	NOUN
cblr-3031	437	36	.	.	PUNCT
cblr-3031	438	1	§	§	PROPN
cblr-3031	438	2	240.14d-100	240.14d-100	NUM
cblr-3031	438	3	(	(	PUNCT
cblr-3031	438	4	2003	2003	NUM
cblr-3031	438	5	)	)	PUNCT
cblr-3031	438	6	.	.	PUNCT
cblr-3031	439	1	142	142	NUM
cblr-3031	439	2	see	see	VERB
cblr-3031	439	3	8	8	NUM
cblr-3031	439	4	del	del	PROPN
cblr-3031	439	5	.	.	PROPN
cblr-3031	439	6	code	code	PROPN
cblr-3031	439	7	ann	ann	PROPN
cblr-3031	439	8	.	.	PUNCT
cblr-3031	440	1	§	§	PROPN
cblr-3031	440	2	253	253	NUM
cblr-3031	440	3	(	(	PUNCT
cblr-3031	440	4	2002	2002	NUM
cblr-3031	440	5	)	)	PUNCT
cblr-3031	440	6	.	.	PUNCT
cblr-3031	441	1	typically	typically	ADV
cblr-3031	441	2	,	,	PUNCT
cblr-3031	441	3	the	the	DET
cblr-3031	441	4	tender	tender	NOUN
cblr-3031	441	5	offer	offer	NOUN
cblr-3031	441	6	will	will	AUX
cblr-3031	441	7	be	be	AUX
cblr-3031	441	8	conditioned	condition	VERB
cblr-3031	441	9	on	on	ADP
cblr-3031	441	10	the	the	DET
cblr-3031	441	11	group	group	NOUN
cblr-3031	441	12	owning	own	VERB
cblr-3031	441	13	at	at	ADV
cblr-3031	441	14	least	least	ADV
cblr-3031	441	15	ninety	ninety	NUM
cblr-3031	441	16	percent	percent	NOUN
cblr-3031	441	17	of	of	ADP
cblr-3031	441	18	the	the	DET
cblr-3031	441	19	stock	stock	NOUN
cblr-3031	441	20	by	by	ADP
cblr-3031	441	21	the	the	DET
cblr-3031	441	22	close	close	NOUN
cblr-3031	441	23	of	of	ADP
cblr-3031	441	24	the	the	DET
cblr-3031	441	25	tender	tender	NOUN
cblr-3031	441	26	offer	offer	NOUN
cblr-3031	441	27	.	.	PUNCT
cblr-3031	442	1	141	141	NUM
cblr-3031	442	2	see	see	VERB
cblr-3031	442	3	i	i	PROPN
cblr-3031	442	4	d.	d.	PROPN
cblr-3031	442	5	14	14	NUM
cblr-3031	442	6	see	see	VERB
cblr-3031	442	7	brown	brown	ADJ
cblr-3031	442	8	etal	etal	NOUN
cblr-3031	442	9	.	.	PUNCT
cblr-3031	442	10	,	,	PUNCT
cblr-3031	442	11	supra	supra	PROPN
cblr-3031	442	12	note	note	VERB
cblr-3031	442	13	50	50	NUM
cblr-3031	442	14	,	,	PUNCT
cblr-3031	442	15	at	at	ADP
cblr-3031	442	16	473	473	NUM
cblr-3031	442	17	.	.	PUNCT
cblr-3031	443	1	merger	merger	NOUN
cblr-3031	443	2	proxy	proxy	NOUN
cblr-3031	443	3	statements	statement	NOUN
cblr-3031	443	4	,	,	PUNCT
cblr-3031	443	5	on	on	ADP
cblr-3031	443	6	the	the	DET
cblr-3031	443	7	other	other	ADJ
cblr-3031	443	8	hand	hand	NOUN
cblr-3031	443	9	,	,	PUNCT
cblr-3031	443	10	must	must	AUX
cblr-3031	443	11	be	be	AUX
cblr-3031	443	12	approved	approve	VERB
cblr-3031	443	13	by	by	ADP
cblr-3031	443	14	the	the	DET
cblr-3031	443	15	sec	sec	PROPN
cblr-3031	443	16	before	before	ADP
cblr-3031	443	17	delivery	delivery	NOUN
cblr-3031	443	18	to	to	ADP
cblr-3031	443	19	shareholders	shareholder	NOUN
cblr-3031	443	20	.	.	PUNCT
cblr-3031	444	1	business	business	NOUN
cblr-3031	444	2	days	day	NOUN
cblr-3031	444	3	.	.	PUNCT
cblr-3031	445	1	14	14	NUM
cblr-3031	445	2	in	in	ADP
cblr-3031	445	3	addition	addition	NOUN
cblr-3031	445	4	,	,	PUNCT
cblr-3031	445	5	the	the	DET
cblr-3031	445	6	shareholders	shareholder	NOUN
cblr-3031	445	7	will	will	AUX
cblr-3031	445	8	have	have	VERB
cblr-3031	445	9	no	no	DET
cblr-3031	445	10	appraisal	appraisal	NOUN
cblr-3031	445	11	rights	right	NOUN
cblr-3031	445	12	with	with	ADP
cblr-3031	445	13	respect	respect	NOUN
cblr-3031	445	14	to	to	ADP
cblr-3031	445	15	the	the	DET
cblr-3031	445	16	shares	share	NOUN
cblr-3031	445	17	they	they	PRON
cblr-3031	445	18	tender	tender	VERB
cblr-3031	445	19	.	.	PUNCT
cblr-3031	446	1	146	146	NUM
cblr-3031	446	2	perhaps	perhaps	ADV
cblr-3031	446	3	the	the	DET
cblr-3031	446	4	biggest	big	ADJ
cblr-3031	446	5	advantage	advantage	NOUN
cblr-3031	446	6	to	to	ADP
cblr-3031	446	7	the	the	DET
cblr-3031	446	8	tender	tender	NOUN
cblr-3031	446	9	offer	offer	NOUN
cblr-3031	446	10	alternative	alternative	NOUN
cblr-3031	446	11	comes	come	VERB
cblr-3031	446	12	into	into	ADP
cblr-3031	446	13	play	play	NOUN
cblr-3031	446	14	when	when	SCONJ
cblr-3031	446	15	a	a	DET
cblr-3031	446	16	controlling	control	VERB
cblr-3031	446	17	shareholder	shareholder	NOUN
cblr-3031	446	18	makes	make	VERB
cblr-3031	446	19	the	the	DET
cblr-3031	446	20	offer	offer	NOUN
cblr-3031	446	21	.	.	PUNCT
cblr-3031	447	1	recent	recent	ADJ
cblr-3031	447	2	delaware	delaware	PROPN
cblr-3031	447	3	decisions	decision	NOUN
cblr-3031	447	4	have	have	AUX
cblr-3031	447	5	held	hold	VERB
cblr-3031	447	6	that	that	PRON
cblr-3031	447	7	so	so	ADV
cblr-3031	447	8	long	long	ADV
cblr-3031	447	9	as	as	SCONJ
cblr-3031	447	10	the	the	DET
cblr-3031	447	11	tender	tender	NOUN
cblr-3031	447	12	offer	offer	NOUN
cblr-3031	447	13	is	be	AUX
cblr-3031	447	14	non	non	ADJ
cblr-3031	447	15	-	-	ADJ
cblr-3031	447	16	coercive	coercive	ADJ
cblr-3031	447	17	,	,	PUNCT
cblr-3031	447	18	147	147	NUM
cblr-3031	447	19	the	the	DET
cblr-3031	447	20	controlling	control	VERB
cblr-3031	447	21	shareholder	shareholder	NOUN
cblr-3031	447	22	has	have	VERB
cblr-3031	447	23	no	no	DET
cblr-3031	447	24	fiduciary	fiduciary	ADJ
cblr-3031	447	25	duty	duty	NOUN
cblr-3031	447	26	to	to	PART
cblr-3031	447	27	offer	offer	VERB
cblr-3031	447	28	a	a	DET
cblr-3031	447	29	fair	fair	ADJ
cblr-3031	447	30	price	price	NOUN
cblr-3031	447	31	,	,	PUNCT
cblr-3031	447	32	so	so	SCONJ
cblr-3031	447	33	the	the	DET
cblr-3031	447	34	transaction	transaction	NOUN
cblr-3031	447	35	is	be	AUX
cblr-3031	447	36	not	not	PART
cblr-3031	447	37	subject	subject	ADJ
cblr-3031	447	38	to	to	ADP
cblr-3031	447	39	entire	entire	ADJ
cblr-3031	447	40	fairness	fairness	NOUN
cblr-3031	447	41	review	review	NOUN
cblr-3031	447	42	.	.	PUNCT
cblr-3031	448	1	48	48	NUM
cblr-3031	448	2	in	in	ADP
cblr-3031	448	3	addition	addition	NOUN
cblr-3031	448	4	,	,	PUNCT
cblr-3031	448	5	though	though	SCONJ
cblr-3031	448	6	it	it	PRON
cblr-3031	448	7	appears	appear	VERB
cblr-3031	448	8	that	that	SCONJ
cblr-3031	448	9	boards	board	NOUN
cblr-3031	448	10	should	should	AUX
cblr-3031	448	11	take	take	VERB
cblr-3031	448	12	the	the	DET
cblr-3031	448	13	action	action	NOUN
cblr-3031	448	14	of	of	ADP
cblr-3031	448	15	empowering	empower	VERB
cblr-3031	448	16	independent	independent	ADJ
cblr-3031	448	17	directors	director	NOUN
cblr-3031	448	18	to	to	PART
cblr-3031	448	19	bargain	bargain	VERB
cblr-3031	448	20	and	and	CCONJ
cblr-3031	448	21	give	give	VERB
cblr-3031	448	22	a	a	DET
cblr-3031	448	23	recommendation	recommendation	NOUN
cblr-3031	448	24	to	to	ADP
cblr-3031	448	25	shareholders	shareholder	NOUN
cblr-3031	448	26	,	,	PUNCT
cblr-3031	448	27	49	49	NUM
cblr-3031	448	28	the	the	DET
cblr-3031	448	29	controlling	control	VERB
cblr-3031	448	30	145	145	NUM
cblr-3031	448	31	see	see	NOUN
cblr-3031	448	32	burr	burr	NOUN
cblr-3031	448	33	,	,	PUNCT
cblr-3031	448	34	supra	supra	PROPN
cblr-3031	448	35	note	note	NOUN
cblr-3031	448	36	38	38	NUM
cblr-3031	448	37	.	.	PUNCT
cblr-3031	449	1	146	146	NUM
cblr-3031	449	2	they	they	PRON
cblr-3031	449	3	will	will	AUX
cblr-3031	449	4	,	,	PUNCT
cblr-3031	449	5	however	however	ADV
cblr-3031	449	6	,	,	PUNCT
cblr-3031	449	7	maintain	maintain	VERB
cblr-3031	449	8	appraisal	appraisal	NOUN
cblr-3031	449	9	rights	right	NOUN
cblr-3031	449	10	with	with	ADP
cblr-3031	449	11	respect	respect	NOUN
cblr-3031	449	12	to	to	ADP
cblr-3031	449	13	the	the	DET
cblr-3031	449	14	second	second	ADJ
cblr-3031	449	15	-	-	PUNCT
cblr-3031	449	16	step	step	NOUN
cblr-3031	449	17	merger	merger	NOUN
cblr-3031	449	18	.	.	PUNCT
cblr-3031	450	1	see	see	VERB
cblr-3031	450	2	8	8	NUM
cblr-3031	450	3	del	del	PROPN
cblr-3031	450	4	.	.	PROPN
cblr-3031	450	5	code	code	PROPN
cblr-3031	450	6	ann	ann	PROPN
cblr-3031	450	7	.	.	PUNCT
cblr-3031	451	1	§	§	PROPN
cblr-3031	451	2	262	262	NUM
cblr-3031	451	3	(	(	PUNCT
cblr-3031	451	4	2002	2002	NUM
cblr-3031	451	5	)	)	PUNCT
cblr-3031	451	6	.	.	PUNCT
cblr-3031	452	1	14	14	NUM
cblr-3031	452	2	'	'	PART
cblr-3031	452	3	an	an	DET
cblr-3031	452	4	acquisition	acquisition	NOUN
cblr-3031	452	5	tender	tender	NOUN
cblr-3031	452	6	offer	offer	NOUN
cblr-3031	452	7	by	by	ADP
cblr-3031	452	8	a	a	DET
cblr-3031	452	9	controlling	control	VERB
cblr-3031	452	10	shareholder	shareholder	NOUN
cblr-3031	452	11	is	be	AUX
cblr-3031	452	12	noncoercive	noncoercive	ADJ
cblr-3031	452	13	only	only	ADV
cblr-3031	452	14	when	when	SCONJ
cblr-3031	452	15	:	:	PUNCT
cblr-3031	452	16	"	"	PUNCT
cblr-3031	452	17	1	1	X
cblr-3031	452	18	)	)	PUNCT
cblr-3031	452	19	it	it	PRON
cblr-3031	452	20	is	be	AUX
cblr-3031	452	21	subject	subject	ADJ
cblr-3031	452	22	to	to	ADP
cblr-3031	452	23	a	a	DET
cblr-3031	452	24	non	non	ADJ
cblr-3031	452	25	-	-	ADJ
cblr-3031	452	26	waivable	waivable	ADJ
cblr-3031	452	27	majority	majority	NOUN
cblr-3031	452	28	of	of	ADP
cblr-3031	452	29	the	the	DET
cblr-3031	452	30	minority	minority	NOUN
cblr-3031	452	31	tender	tender	NOUN
cblr-3031	452	32	condition	condition	NOUN
cblr-3031	452	33	;	;	PUNCT
cblr-3031	452	34	2	2	X
cblr-3031	452	35	)	)	PUNCT
cblr-3031	452	36	the	the	DET
cblr-3031	452	37	controlling	control	VERB
cblr-3031	452	38	stockholder	stockholder	NOUN
cblr-3031	452	39	promises	promise	VERB
cblr-3031	452	40	to	to	PART
cblr-3031	452	41	consummate	consummate	VERB
cblr-3031	452	42	a	a	DET
cblr-3031	452	43	prompt	prompt	ADJ
cblr-3031	452	44	§	§	NOUN
cblr-3031	452	45	253	253	NUM
cblr-3031	452	46	merger	merger	NOUN
cblr-3031	452	47	at	at	ADP
cblr-3031	452	48	the	the	DET
cblr-3031	452	49	same	same	ADJ
cblr-3031	452	50	price	price	NOUN
cblr-3031	452	51	if	if	SCONJ
cblr-3031	452	52	it	it	PRON
cblr-3031	452	53	obtains	obtain	VERB
cblr-3031	452	54	more	more	ADJ
cblr-3031	452	55	than	than	ADP
cblr-3031	452	56	90	90	NUM
cblr-3031	452	57	%	%	NOUN
cblr-3031	452	58	of	of	ADP
cblr-3031	452	59	the	the	DET
cblr-3031	452	60	shares	share	NOUN
cblr-3031	452	61	;	;	PUNCT
cblr-3031	452	62	and	and	CCONJ
cblr-3031	452	63	3	3	X
cblr-3031	452	64	)	)	PUNCT
cblr-3031	452	65	the	the	DET
cblr-3031	452	66	controlling	control	VERB
cblr-3031	452	67	stockholder	stockholder	NOUN
cblr-3031	452	68	has	have	AUX
cblr-3031	452	69	made	make	VERB
cblr-3031	452	70	no	no	DET
cblr-3031	452	71	retributive	retributive	ADJ
cblr-3031	452	72	threats	threat	NOUN
cblr-3031	452	73	"	"	PUNCT
cblr-3031	452	74	and	and	CCONJ
cblr-3031	452	75	4	4	X
cblr-3031	452	76	)	)	PUNCT
cblr-3031	452	77	the	the	DET
cblr-3031	452	78	independent	independent	ADJ
cblr-3031	452	79	directors	director	NOUN
cblr-3031	452	80	are	be	AUX
cblr-3031	452	81	given	give	VERB
cblr-3031	452	82	"	"	PUNCT
cblr-3031	452	83	both	both	CCONJ
cblr-3031	452	84	free	free	ADJ
cblr-3031	452	85	rein	rein	NOUN
cblr-3031	452	86	and	and	CCONJ
cblr-3031	452	87	adequate	adequate	ADJ
cblr-3031	452	88	time	time	NOUN
cblr-3031	452	89	to	to	PART
cblr-3031	452	90	react	react	VERB
cblr-3031	452	91	to	to	ADP
cblr-3031	452	92	the	the	DET
cblr-3031	452	93	tender	tender	NOUN
cblr-3031	452	94	offer	offer	NOUN
cblr-3031	452	95	,	,	PUNCT
cblr-3031	452	96	by	by	ADP
cblr-3031	452	97	(	(	PUNCT
cblr-3031	452	98	at	at	ADP
cblr-3031	452	99	the	the	DET
cblr-3031	452	100	very	very	ADV
cblr-3031	452	101	least	least	ADJ
cblr-3031	452	102	)	)	PUNCT
cblr-3031	452	103	hiring	hire	VERB
cblr-3031	452	104	their	their	PRON
cblr-3031	452	105	own	own	ADJ
cblr-3031	452	106	advisors	advisor	NOUN
cblr-3031	452	107	,	,	PUNCT
cblr-3031	452	108	providing	provide	VERB
cblr-3031	452	109	the	the	DET
cblr-3031	452	110	minority	minority	NOUN
cblr-3031	452	111	with	with	ADP
cblr-3031	452	112	a	a	DET
cblr-3031	452	113	recommendation	recommendation	NOUN
cblr-3031	452	114	as	as	ADP
cblr-3031	452	115	to	to	ADP
cblr-3031	452	116	the	the	DET
cblr-3031	452	117	advisability	advisability	NOUN
cblr-3031	452	118	of	of	ADP
cblr-3031	452	119	the	the	DET
cblr-3031	452	120	offer	offer	NOUN
cblr-3031	452	121	,	,	PUNCT
cblr-3031	452	122	and	and	CCONJ
cblr-3031	452	123	disclosing	disclose	VERB
cblr-3031	452	124	adequate	adequate	ADJ
cblr-3031	452	125	information	information	NOUN
cblr-3031	452	126	for	for	ADP
cblr-3031	452	127	the	the	DET
cblr-3031	452	128	minority	minority	NOUN
cblr-3031	452	129	to	to	PART
cblr-3031	452	130	make	make	VERB
cblr-3031	452	131	an	an	DET
cblr-3031	452	132	informed	informed	ADJ
cblr-3031	452	133	judgment	judgment	NOUN
cblr-3031	452	134	.	.	PUNCT
cblr-3031	452	135	"	"	PUNCT
cblr-3031	453	1	in	in	ADP
cblr-3031	453	2	re	re	VERB
cblr-3031	453	3	pure	pure	ADJ
cblr-3031	453	4	resources	resource	NOUN
cblr-3031	453	5	s'holders	s'holder	NOUN
cblr-3031	453	6	litig	litig	X
cblr-3031	453	7	.	.	PUNCT
cblr-3031	453	8	,	,	PUNCT
cblr-3031	453	9	808	808	NUM
cblr-3031	453	10	a.2d	a.2d	SYM
cblr-3031	453	11	421	421	NUM
cblr-3031	453	12	,	,	PUNCT
cblr-3031	453	13	445	445	NUM
cblr-3031	453	14	(	(	PUNCT
cblr-3031	453	15	del	del	PROPN
cblr-3031	453	16	.	.	PROPN
cblr-3031	453	17	ch	ch	PROPN
cblr-3031	453	18	.	.	PROPN
cblr-3031	453	19	2002	2002	NUM
cblr-3031	453	20	)	)	PUNCT
cblr-3031	453	21	.	.	PUNCT
cblr-3031	454	1	148	148	NUM
cblr-3031	454	2	see	see	VERB
cblr-3031	454	3	,	,	PUNCT
cblr-3031	454	4	e.g.	e.g.	ADV
cblr-3031	454	5	,	,	PUNCT
cblr-3031	454	6	in	in	ADP
cblr-3031	454	7	re	re	NOUN
cblr-3031	454	8	siliconix	siliconix	PROPN
cblr-3031	454	9	,	,	PUNCT
cblr-3031	454	10	inc	inc	PROPN
cblr-3031	454	11	.	.	PROPN
cblr-3031	454	12	s'holders	s'holders	PROPN
cblr-3031	454	13	litig	litig	PROPN
cblr-3031	454	14	.	.	PUNCT
cblr-3031	454	15	,	,	PUNCT
cblr-3031	454	16	2001	2001	NUM
cblr-3031	454	17	wl	wl	X
cblr-3031	454	18	716787	716787	NUM
cblr-3031	454	19	(	(	PUNCT
cblr-3031	454	20	del	del	PROPN
cblr-3031	454	21	.	.	PROPN
cblr-3031	454	22	ch	ch	PROPN
cblr-3031	454	23	.	.	PROPN
cblr-3031	455	1	june	june	PROPN
cblr-3031	455	2	19	19	NUM
cblr-3031	455	3	,	,	PUNCT
cblr-3031	455	4	2001	2001	NUM
cblr-3031	455	5	)	)	PUNCT
cblr-3031	455	6	(	(	PUNCT
cblr-3031	455	7	reaffirming	reaffirm	VERB
cblr-3031	455	8	the	the	DET
cblr-3031	455	9	notion	notion	NOUN
cblr-3031	455	10	that	that	SCONJ
cblr-3031	455	11	a	a	DET
cblr-3031	455	12	majority	majority	NOUN
cblr-3031	455	13	shareholder	shareholder	NOUN
cblr-3031	455	14	tendering	tender	VERB
cblr-3031	455	15	for	for	ADP
cblr-3031	455	16	the	the	DET
cblr-3031	455	17	minority	minority	NOUN
cblr-3031	455	18	's	's	PART
cblr-3031	455	19	interest	interest	NOUN
cblr-3031	455	20	does	do	AUX
cblr-3031	455	21	not	not	PART
cblr-3031	455	22	owe	owe	VERB
cblr-3031	455	23	a	a	DET
cblr-3031	455	24	duty	duty	NOUN
cblr-3031	455	25	to	to	PART
cblr-3031	455	26	offer	offer	VERB
cblr-3031	455	27	a	a	DET
cblr-3031	455	28	fair	fair	ADJ
cblr-3031	455	29	price	price	NOUN
cblr-3031	455	30	and	and	CCONJ
cblr-3031	455	31	is	be	AUX
cblr-3031	455	32	not	not	PART
cblr-3031	455	33	subject	subject	ADJ
cblr-3031	455	34	to	to	ADP
cblr-3031	455	35	entire	entire	ADJ
cblr-3031	455	36	fairness	fairness	NOUN
cblr-3031	455	37	review	review	NOUN
cblr-3031	455	38	assuming	assume	VERB
cblr-3031	455	39	that	that	SCONJ
cblr-3031	455	40	the	the	DET
cblr-3031	455	41	offer	offer	NOUN
cblr-3031	455	42	is	be	AUX
cblr-3031	455	43	voluntary	voluntary	ADJ
cblr-3031	455	44	and	and	CCONJ
cblr-3031	455	45	the	the	DET
cblr-3031	455	46	targeted	target	VERB
cblr-3031	455	47	shareholders	shareholder	NOUN
cblr-3031	455	48	receive	receive	VERB
cblr-3031	455	49	full	full	ADJ
cblr-3031	455	50	disclosure	disclosure	NOUN
cblr-3031	455	51	)	)	PUNCT
cblr-3031	455	52	;	;	PUNCT
cblr-3031	456	1	glassman	glassman	PROPN
cblr-3031	456	2	v.	v.	PROPN
cblr-3031	456	3	unocal	unocal	PROPN
cblr-3031	456	4	exploration	exploration	PROPN
cblr-3031	456	5	corp	corp	PROPN
cblr-3031	456	6	.	.	PROPN
cblr-3031	456	7	,	,	PUNCT
cblr-3031	456	8	777	777	NUM
cblr-3031	456	9	a.2d	a.2d	NUM
cblr-3031	456	10	242	242	NUM
cblr-3031	456	11	(	(	PUNCT
cblr-3031	456	12	del	del	PROPN
cblr-3031	456	13	.	.	PROPN
cblr-3031	456	14	2001	2001	NUM
cblr-3031	456	15	)	)	PUNCT
cblr-3031	456	16	(	(	PUNCT
cblr-3031	456	17	holding	hold	VERB
cblr-3031	456	18	entire	entire	ADJ
cblr-3031	456	19	fairness	fairness	NOUN
cblr-3031	456	20	inapplicable	inapplicable	ADJ
cblr-3031	456	21	to	to	ADP
cblr-3031	456	22	short	short	ADJ
cblr-3031	456	23	-	-	PUNCT
cblr-3031	456	24	form	form	NOUN
cblr-3031	456	25	mergers	merger	NOUN
cblr-3031	456	26	)	)	PUNCT
cblr-3031	456	27	;	;	PUNCT
cblr-3031	456	28	in	in	ADP
cblr-3031	456	29	re	re	PROPN
cblr-3031	456	30	aquila	aquila	PROPN
cblr-3031	456	31	,	,	PUNCT
cblr-3031	456	32	inc	inc	PROPN
cblr-3031	456	33	.	.	PROPN
cblr-3031	456	34	,	,	PUNCT
cblr-3031	456	35	sholders	sholder	NOUN
cblr-3031	456	36	litig	litig	VERB
cblr-3031	456	37	.	.	PUNCT
cblr-3031	456	38	,	,	PUNCT
cblr-3031	456	39	805	805	NUM
cblr-3031	456	40	a.2d	a.2d	SYM
cblr-3031	456	41	184	184	NUM
cblr-3031	456	42	(	(	PUNCT
cblr-3031	456	43	del	del	PROPN
cblr-3031	456	44	ch	ch	PROPN
cblr-3031	456	45	.	.	PROPN
cblr-3031	456	46	2002	2002	NUM
cblr-3031	456	47	)	)	PUNCT
cblr-3031	456	48	(	(	PUNCT
cblr-3031	456	49	holding	hold	VERB
cblr-3031	456	50	no	no	DET
cblr-3031	456	51	duty	duty	NOUN
cblr-3031	456	52	of	of	ADP
cblr-3031	456	53	entire	entire	ADJ
cblr-3031	456	54	fairness	fairness	NOUN
cblr-3031	456	55	on	on	ADP
cblr-3031	456	56	a	a	DET
cblr-3031	456	57	controlling	control	VERB
cblr-3031	456	58	stockholder	stockholder	NOUN
cblr-3031	456	59	making	make	VERB
cblr-3031	456	60	a	a	DET
cblr-3031	456	61	non	non	ADJ
cblr-3031	456	62	-	-	ADJ
cblr-3031	456	63	coercive	coercive	ADJ
cblr-3031	456	64	tender	tender	NOUN
cblr-3031	456	65	offer	offer	NOUN
cblr-3031	456	66	where	where	SCONJ
cblr-3031	456	67	minority	minority	NOUN
cblr-3031	456	68	shareholders	shareholder	NOUN
cblr-3031	456	69	have	have	VERB
cblr-3031	456	70	adequate	adequate	ADJ
cblr-3031	456	71	information	information	NOUN
cblr-3031	456	72	and	and	CCONJ
cblr-3031	456	73	time	time	NOUN
cblr-3031	456	74	to	to	PART
cblr-3031	456	75	make	make	VERB
cblr-3031	456	76	an	an	DET
cblr-3031	456	77	informed	informed	ADJ
cblr-3031	456	78	decision	decision	NOUN
cblr-3031	456	79	whether	whether	SCONJ
cblr-3031	456	80	to	to	PART
cblr-3031	456	81	tender	tender	VERB
cblr-3031	456	82	)	)	PUNCT
cblr-3031	456	83	.	.	PUNCT
cblr-3031	456	84	149	149	NUM
cblr-3031	456	85	in	in	ADP
cblr-3031	456	86	this	this	DET
cblr-3031	456	87	regard	regard	NOUN
cblr-3031	456	88	,	,	PUNCT
cblr-3031	456	89	pure	pure	ADJ
cblr-3031	456	90	resources	resource	NOUN
cblr-3031	456	91	modifies	modify	VERB
cblr-3031	456	92	siliconix	siliconix	PROPN
cblr-3031	456	93	and	and	CCONJ
cblr-3031	456	94	aquila	aquila	PROPN
cblr-3031	456	95	,	,	PUNCT
cblr-3031	456	96	which	which	PRON
cblr-3031	456	97	would	would	AUX
cblr-3031	456	98	permit	permit	VERB
cblr-3031	456	99	target	target	NOUN
cblr-3031	456	100	board	board	NOUN
cblr-3031	456	101	passivity	passivity	NOUN
cblr-3031	456	102	.	.	PUNCT
cblr-3031	457	1	pure	pure	PROPN
cblr-3031	457	2	's	's	PART
cblr-3031	457	3	framework	framework	NOUN
cblr-3031	457	4	now	now	ADV
cblr-3031	457	5	seems	seem	VERB
cblr-3031	457	6	to	to	PART
cblr-3031	457	7	be	be	AUX
cblr-3031	457	8	the	the	DET
cblr-3031	457	9	established	establish	VERB
cblr-3031	457	10	standard	standard	NOUN
cblr-3031	457	11	of	of	ADP
cblr-3031	457	12	the	the	DET
cblr-3031	457	13	delaware	delaware	PROPN
cblr-3031	457	14	chancery	chancery	PROPN
cblr-3031	457	15	court	court	PROPN
cblr-3031	457	16	.	.	PUNCT
cblr-3031	458	1	see	see	VERB
cblr-3031	458	2	next	next	ADJ
cblr-3031	458	3	level	level	NOUN
cblr-3031	458	4	communications	communication	NOUN
cblr-3031	458	5	,	,	PUNCT
cblr-3031	458	6	inc	inc	PROPN
cblr-3031	458	7	.	.	PROPN
cblr-3031	459	1	v.	v.	PROPN
cblr-3031	459	2	motorola	motorola	PROPN
cblr-3031	459	3	,	,	PUNCT
cblr-3031	459	4	inc	inc	PROPN
cblr-3031	459	5	.	.	PROPN
cblr-3031	459	6	,	,	PUNCT
cblr-3031	459	7	834	834	NUM
cblr-3031	459	8	a.2d	a.2d	NUM
cblr-3031	459	9	828	828	NUM
cblr-3031	459	10	,	,	PUNCT
cblr-3031	459	11	845	845	NUM
cblr-3031	459	12	(	(	PUNCT
cblr-3031	459	13	del	del	PROPN
cblr-3031	459	14	.	.	PROPN
cblr-3031	459	15	ch	ch	PROPN
cblr-3031	459	16	.	.	PROPN
cblr-3031	459	17	2003	2003	NUM
cblr-3031	459	18	)	)	PUNCT
cblr-3031	460	1	(	(	PUNCT
cblr-3031	460	2	"	"	PUNCT
cblr-3031	460	3	[	[	X
cblr-3031	460	4	t]he	t]he	ADJ
cblr-3031	460	5	court	court	NOUN
cblr-3031	460	6	will	will	AUX
cblr-3031	460	7	apply	apply	VERB
cblr-3031	460	8	the	the	DET
cblr-3031	460	9	framework	framework	NOUN
cblr-3031	460	10	of	of	ADP
cblr-3031	460	11	the	the	DET
cblr-3031	460	12	analysis	analysis	NOUN
cblr-3031	460	13	...	...	PUNCT
cblr-3031	460	14	discussed	discuss	VERB
cblr-3031	460	15	in	in	ADP
cblr-3031	460	16	the	the	DET
cblr-3031	460	17	pure	pure	ADJ
cblr-3031	460	18	resources	resource	NOUN
cblr-3031	460	19	case	case	NOUN
cblr-3031	460	20	.	.	PUNCT
cblr-3031	460	21	"	"	PUNCT
cblr-3031	460	22	)	)	PUNCT
cblr-3031	460	23	.	.	PUNCT
cblr-3031	461	1	[	[	X
cblr-3031	461	2	vol	vol	NOUN
cblr-3031	461	3	.	.	PUNCT
cblr-3031	462	1	2004columbia	2004columbia	NUM
cblr-3031	462	2	business	business	NOUN
cblr-3031	462	3	la	la	PROPN
cblr-3031	462	4	w	w	PROPN
cblr-3031	462	5	review	review	NOUN
cblr-3031	462	6	no	no	INTJ
cblr-3031	462	7	.	.	PUNCT
cblr-3031	463	1	2:505	2:505	NUM
cblr-3031	463	2	]	]	X
cblr-3031	463	3	survey	survey	NOUN
cblr-3031	463	4	:	:	PUNCT
cblr-3031	463	5	a	a	DET
cblr-3031	463	6	brief	brief	ADJ
cblr-3031	463	7	roadmap	roadmap	NOUN
cblr-3031	463	8	to	to	ADP
cblr-3031	463	9	going	go	VERB
cblr-3031	463	10	private	private	ADJ
cblr-3031	463	11	537	537	NUM
cblr-3031	463	12	shareholder	shareholder	NOUN
cblr-3031	463	13	may	may	AUX
cblr-3031	463	14	go	go	VERB
cblr-3031	463	15	ahead	ahead	ADV
cblr-3031	463	16	with	with	ADP
cblr-3031	463	17	the	the	DET
cblr-3031	463	18	transaction	transaction	NOUN
cblr-3031	463	19	despite	despite	SCONJ
cblr-3031	463	20	a	a	DET
cblr-3031	463	21	negative	negative	ADJ
cblr-3031	463	22	recommendation	recommendation	NOUN
cblr-3031	463	23	if	if	SCONJ
cblr-3031	463	24	it	it	PRON
cblr-3031	463	25	is	be	AUX
cblr-3031	463	26	confident	confident	ADJ
cblr-3031	463	27	the	the	DET
cblr-3031	463	28	requisite	requisite	ADJ
cblr-3031	463	29	shares	share	NOUN
cblr-3031	463	30	will	will	AUX
cblr-3031	463	31	nevertheless	nevertheless	ADV
cblr-3031	463	32	be	be	AUX
cblr-3031	463	33	tendered	tender	VERB
cblr-3031	463	34	.	.	PUNCT
cblr-3031	464	1	during	during	ADP
cblr-3031	464	2	a	a	DET
cblr-3031	464	3	long	long	ADJ
cblr-3031	464	4	-	-	PUNCT
cblr-3031	464	5	form	form	NOUN
cblr-3031	464	6	merger	merger	NOUN
cblr-3031	464	7	,	,	PUNCT
cblr-3031	464	8	on	on	ADP
cblr-3031	464	9	the	the	DET
cblr-3031	464	10	other	other	ADJ
cblr-3031	464	11	hand	hand	NOUN
cblr-3031	464	12	,	,	PUNCT
cblr-3031	464	13	bargaining	bargaining	NOUN
cblr-3031	464	14	breakdowns	breakdown	NOUN
cblr-3031	464	15	lead	lead	VERB
cblr-3031	464	16	to	to	ADP
cblr-3031	464	17	the	the	DET
cblr-3031	464	18	loss	loss	NOUN
cblr-3031	464	19	of	of	ADP
cblr-3031	464	20	the	the	DET
cblr-3031	464	21	transaction	transaction	NOUN
cblr-3031	464	22	entirely	entirely	ADV
cblr-3031	464	23	.	.	PUNCT
cblr-3031	465	1	such	such	ADJ
cblr-3031	465	2	advantages	advantage	NOUN
cblr-3031	465	3	make	make	VERB
cblr-3031	465	4	the	the	DET
cblr-3031	465	5	tender	tender	NOUN
cblr-3031	465	6	offer	offer	NOUN
cblr-3031	465	7	very	very	ADV
cblr-3031	465	8	attractive	attractive	ADJ
cblr-3031	465	9	to	to	ADP
cblr-3031	465	10	controlling	control	VERB
cblr-3031	465	11	shareholder	shareholder	NOUN
cblr-3031	465	12	acquirers	acquirer	NOUN
cblr-3031	465	13	.	.	PUNCT
cblr-3031	466	1	the	the	DET
cblr-3031	466	2	tender	tender	NOUN
cblr-3031	466	3	offer	offer	NOUN
cblr-3031	466	4	is	be	AUX
cblr-3031	466	5	less	less	ADV
cblr-3031	466	6	attractive	attractive	ADJ
cblr-3031	466	7	,	,	PUNCT
cblr-3031	466	8	though	though	ADV
cblr-3031	466	9	,	,	PUNCT
cblr-3031	466	10	when	when	SCONJ
cblr-3031	466	11	the	the	DET
cblr-3031	466	12	group	group	NOUN
cblr-3031	466	13	taking	take	VERB
cblr-3031	466	14	the	the	DET
cblr-3031	466	15	company	company	NOUN
cblr-3031	466	16	private	private	ADJ
cblr-3031	466	17	is	be	AUX
cblr-3031	466	18	not	not	PART
cblr-3031	466	19	a	a	DET
cblr-3031	466	20	large	large	ADJ
cblr-3031	466	21	controlling	control	VERB
cblr-3031	466	22	shareholder	shareholder	NOUN
cblr-3031	466	23	.	.	PUNCT
cblr-3031	467	1	in	in	ADP
cblr-3031	467	2	that	that	DET
cblr-3031	467	3	case	case	NOUN
cblr-3031	467	4	,	,	PUNCT
cblr-3031	467	5	it	it	PRON
cblr-3031	467	6	may	may	AUX
cblr-3031	467	7	be	be	AUX
cblr-3031	467	8	harder	hard	ADJ
cblr-3031	467	9	to	to	PART
cblr-3031	467	10	be	be	AUX
cblr-3031	467	11	confident	confident	ADJ
cblr-3031	467	12	that	that	SCONJ
cblr-3031	467	13	the	the	DET
cblr-3031	467	14	requisite	requisite	ADJ
cblr-3031	467	15	number	number	NOUN
cblr-3031	467	16	of	of	ADP
cblr-3031	467	17	shares	share	NOUN
cblr-3031	467	18	will	will	AUX
cblr-3031	467	19	be	be	AUX
cblr-3031	467	20	tendered	tender	VERB
cblr-3031	467	21	.	.	PUNCT
cblr-3031	468	1	even	even	ADV
cblr-3031	468	2	if	if	SCONJ
cblr-3031	468	3	the	the	DET
cblr-3031	468	4	controlling	control	VERB
cblr-3031	468	5	shareholder	shareholder	NOUN
cblr-3031	468	6	is	be	AUX
cblr-3031	468	7	the	the	DET
cblr-3031	468	8	acquirer	acquirer	NOUN
cblr-3031	468	9	,	,	PUNCT
cblr-3031	468	10	great	great	ADJ
cblr-3031	468	11	care	care	NOUN
cblr-3031	468	12	must	must	AUX
cblr-3031	468	13	be	be	AUX
cblr-3031	468	14	taken	take	VERB
cblr-3031	468	15	that	that	SCONJ
cblr-3031	468	16	the	the	DET
cblr-3031	468	17	tender	tender	NOUN
cblr-3031	468	18	offer	offer	NOUN
cblr-3031	468	19	can	can	AUX
cblr-3031	468	20	not	not	PART
cblr-3031	468	21	be	be	AUX
cblr-3031	468	22	considered	consider	VERB
cblr-3031	468	23	coercive	coercive	ADJ
cblr-3031	468	24	.	.	PUNCT
cblr-3031	469	1	additionally	additionally	ADV
cblr-3031	469	2	,	,	PUNCT
cblr-3031	469	3	the	the	DET
cblr-3031	469	4	tender	tender	NOUN
cblr-3031	469	5	offer	offer	NOUN
cblr-3031	469	6	alternative	alternative	NOUN
cblr-3031	469	7	has	have	VERB
cblr-3031	469	8	the	the	DET
cblr-3031	469	9	strain	strain	NOUN
cblr-3031	469	10	of	of	ADP
cblr-3031	469	11	requiring	require	VERB
cblr-3031	469	12	the	the	DET
cblr-3031	469	13	bulk	bulk	NOUN
cblr-3031	469	14	of	of	ADP
cblr-3031	469	15	financing	financing	NOUN
cblr-3031	469	16	up	up	ADP
cblr-3031	469	17	front	front	NOUN
cblr-3031	469	18	,	,	PUNCT
cblr-3031	469	19	which	which	PRON
cblr-3031	469	20	can	can	AUX
cblr-3031	469	21	increase	increase	VERB
cblr-3031	469	22	financing	financing	NOUN
cblr-3031	469	23	costs.5	costs.5	NOUN
cblr-3031	469	24	'	'	PUNCT
cblr-3031	469	25	c.	c.	NOUN
cblr-3031	469	26	reverse	reverse	NOUN
cblr-3031	469	27	stock	stock	NOUN
cblr-3031	469	28	splits	split	VERB
cblr-3031	469	29	although	although	SCONJ
cblr-3031	469	30	the	the	DET
cblr-3031	469	31	transaction	transaction	NOUN
cblr-3031	469	32	is	be	AUX
cblr-3031	469	33	somewhat	somewhat	ADV
cblr-3031	469	34	rare	rare	ADJ
cblr-3031	469	35	,	,	PUNCT
cblr-3031	469	36	companies	company	NOUN
cblr-3031	469	37	can	can	AUX
cblr-3031	469	38	also	also	ADV
cblr-3031	469	39	go	go	VERB
cblr-3031	469	40	private	private	ADJ
cblr-3031	469	41	through	through	ADP
cblr-3031	469	42	a	a	DET
cblr-3031	469	43	reverse	reverse	ADJ
cblr-3031	469	44	stock	stock	NOUN
cblr-3031	469	45	split	split	NOUN
cblr-3031	469	46	.	.	PUNCT
cblr-3031	470	1	'5	'5	PROPN
cblr-3031	471	1	'	'	PUNCT
cblr-3031	471	2	this	this	DET
cblr-3031	471	3	approach	approach	NOUN
cblr-3031	471	4	can	can	AUX
cblr-3031	471	5	be	be	AUX
cblr-3031	471	6	practical	practical	ADJ
cblr-3031	471	7	for	for	ADP
cblr-3031	471	8	small	small	ADJ
cblr-3031	471	9	companies	company	NOUN
cblr-3031	471	10	controlled	control	VERB
cblr-3031	471	11	by	by	ADP
cblr-3031	471	12	a	a	DET
cblr-3031	471	13	limited	limited	ADJ
cblr-3031	471	14	number	number	NOUN
cblr-3031	471	15	of	of	ADP
cblr-3031	471	16	shareholders	shareholder	NOUN
cblr-3031	471	17	.	.	PUNCT
cblr-3031	472	1	for	for	ADP
cblr-3031	472	2	example	example	NOUN
cblr-3031	472	3	,	,	PUNCT
cblr-3031	472	4	when	when	SCONJ
cblr-3031	472	5	the	the	DET
cblr-3031	472	6	acquisition	acquisition	NOUN
cblr-3031	472	7	group	group	NOUN
cblr-3031	472	8	's	's	PART
cblr-3031	472	9	holdings	holding	NOUN
cblr-3031	472	10	are	be	AUX
cblr-3031	472	11	concentrated	concentrate	VERB
cblr-3031	472	12	in	in	ADP
cblr-3031	472	13	blocks	block	NOUN
cblr-3031	472	14	of	of	ADP
cblr-3031	472	15	shares	share	NOUN
cblr-3031	472	16	,	,	PUNCT
cblr-3031	472	17	each	each	PRON
cblr-3031	472	18	of	of	ADP
cblr-3031	472	19	which	which	PRON
cblr-3031	472	20	is	be	AUX
cblr-3031	472	21	larger	large	ADJ
cblr-3031	472	22	than	than	ADP
cblr-3031	472	23	blocks	block	NOUN
cblr-3031	472	24	of	of	ADP
cblr-3031	472	25	unaffiliated	unaffiliated	ADJ
cblr-3031	472	26	parties	party	NOUN
cblr-3031	472	27	,	,	PUNCT
cblr-3031	472	28	the	the	DET
cblr-3031	472	29	company	company	NOUN
cblr-3031	472	30	can	can	AUX
cblr-3031	472	31	issue	issue	VERB
cblr-3031	472	32	one	one	NUM
cblr-3031	472	33	new	new	ADJ
cblr-3031	472	34	share	share	NOUN
cblr-3031	472	35	in	in	ADP
cblr-3031	472	36	exchange	exchange	NOUN
cblr-3031	472	37	for	for	ADP
cblr-3031	472	38	a	a	DET
cblr-3031	472	39	number	number	NOUN
cblr-3031	472	40	of	of	ADP
cblr-3031	472	41	shares	share	NOUN
cblr-3031	472	42	greater	great	ADJ
cblr-3031	472	43	than	than	ADP
cblr-3031	472	44	the	the	DET
cblr-3031	472	45	largest	large	ADJ
cblr-3031	472	46	unaffiliated	unaffiliated	ADJ
cblr-3031	472	47	block	block	NOUN
cblr-3031	472	48	.	.	PUNCT
cblr-3031	473	1	'52	'52	NUM
cblr-3031	473	2	the	the	DET
cblr-3031	473	3	unaffiliated	unaffiliated	ADJ
cblr-3031	473	4	stockholders	stockholder	NOUN
cblr-3031	473	5	are	be	AUX
cblr-3031	473	6	then	then	ADV
cblr-3031	473	7	forced	force	VERB
cblr-3031	473	8	to	to	PART
cblr-3031	473	9	take	take	VERB
cblr-3031	473	10	cash	cash	NOUN
cblr-3031	473	11	rather	rather	ADV
cblr-3031	473	12	than	than	ADP
cblr-3031	473	13	fractional	fractional	ADJ
cblr-3031	473	14	shares	share	NOUN
cblr-3031	473	15	.	.	PUNCT
cblr-3031	474	1	as	as	SCONJ
cblr-3031	474	2	the	the	DET
cblr-3031	474	3	number	number	NOUN
cblr-3031	474	4	of	of	ADP
cblr-3031	474	5	shareholders	shareholder	NOUN
cblr-3031	474	6	falls	fall	VERB
cblr-3031	474	7	below	below	ADP
cblr-3031	474	8	the	the	DET
cblr-3031	474	9	sec	sec	PROPN
cblr-3031	474	10	threshold	threshold	NOUN
cblr-3031	474	11	of	of	ADP
cblr-3031	474	12	300	300	NUM
cblr-3031	474	13	,	,	PUNCT
cblr-3031	474	14	the	the	DET
cblr-3031	474	15	company	company	NOUN
cblr-3031	474	16	is	be	AUX
cblr-3031	474	17	able	able	ADJ
cblr-3031	474	18	to	to	PART
cblr-3031	474	19	deregister	deregister	VERB
cblr-3031	474	20	and	and	CCONJ
cblr-3031	474	21	go	go	VERB
cblr-3031	474	22	private	private	ADJ
cblr-3031	474	23	.	.	PUNCT
cblr-3031	475	1	150	150	NUM
cblr-3031	475	2	see	see	VERB
cblr-3031	475	3	burr	burr	NOUN
cblr-3031	475	4	,	,	PUNCT
cblr-3031	475	5	supra	supra	PROPN
cblr-3031	475	6	note	note	NOUN
cblr-3031	475	7	38	38	NUM
cblr-3031	475	8	.	.	PUNCT
cblr-3031	475	9	'	'	PUNCT
cblr-3031	476	1	reverse	reverse	ADJ
cblr-3031	476	2	stock	stock	NOUN
cblr-3031	476	3	splits	split	NOUN
cblr-3031	476	4	are	be	AUX
cblr-3031	476	5	authorized	authorize	VERB
cblr-3031	476	6	under	under	ADP
cblr-3031	476	7	delaware	delaware	PROPN
cblr-3031	476	8	state	state	PROPN
cblr-3031	476	9	law	law	NOUN
cblr-3031	476	10	at	at	ADP
cblr-3031	476	11	8	8	NUM
cblr-3031	476	12	del	del	PROPN
cblr-3031	476	13	.	.	PROPN
cblr-3031	476	14	code	code	PROPN
cblr-3031	476	15	ann	ann	PROPN
cblr-3031	476	16	.	.	PUNCT
cblr-3031	477	1	§	§	PROPN
cblr-3031	477	2	242(a	242(a	PROPN
cblr-3031	477	3	)	)	PUNCT
cblr-3031	477	4	(	(	PUNCT
cblr-3031	477	5	2002	2002	NUM
cblr-3031	477	6	)	)	PUNCT
cblr-3031	477	7	.	.	PUNCT
cblr-3031	478	1	152	152	NUM
cblr-3031	478	2	thus	thus	ADV
cblr-3031	478	3	,	,	PUNCT
cblr-3031	478	4	in	in	ADP
cblr-3031	478	5	a	a	DET
cblr-3031	478	6	1	1	NUM
cblr-3031	478	7	-	-	PUNCT
cblr-3031	478	8	for-10,000	for-10,000	ADJ
cblr-3031	478	9	split	split	NOUN
cblr-3031	478	10	,	,	PUNCT
cblr-3031	478	11	each	each	DET
cblr-3031	478	12	stockholder	stockholder	NOUN
cblr-3031	478	13	who	who	PRON
cblr-3031	478	14	owns	own	VERB
cblr-3031	478	15	more	more	ADJ
cblr-3031	478	16	than	than	ADP
cblr-3031	478	17	10,000	10,000	NUM
cblr-3031	478	18	shares	share	NOUN
cblr-3031	478	19	would	would	AUX
cblr-3031	478	20	receive	receive	VERB
cblr-3031	478	21	one	one	NUM
cblr-3031	478	22	new	new	ADJ
cblr-3031	478	23	share	share	NOUN
cblr-3031	478	24	for	for	SCONJ
cblr-3031	478	25	each	each	DET
cblr-3031	478	26	10,000	10,000	NUM
cblr-3031	478	27	shares	share	NOUN
cblr-3031	478	28	owned	own	VERB
cblr-3031	478	29	and	and	CCONJ
cblr-3031	478	30	cash	cash	NOUN
cblr-3031	478	31	for	for	ADP
cblr-3031	478	32	the	the	DET
cblr-3031	478	33	remainder	remainder	NOUN
cblr-3031	478	34	;	;	PUNCT
cblr-3031	478	35	each	each	DET
cblr-3031	478	36	stockholder	stockholder	NOUN
cblr-3031	478	37	who	who	PRON
cblr-3031	478	38	owns	own	VERB
cblr-3031	478	39	less	less	ADJ
cblr-3031	478	40	than	than	ADP
cblr-3031	478	41	10,000	10,000	NUM
cblr-3031	478	42	shares	share	NOUN
cblr-3031	478	43	would	would	AUX
cblr-3031	478	44	receive	receive	VERB
cblr-3031	478	45	cash	cash	NOUN
cblr-3031	478	46	only	only	ADV
cblr-3031	478	47	.	.	PUNCT
cblr-3031	479	1	columbia	columbia	PROPN
cblr-3031	479	2	business	business	PROPN
cblr-3031	479	3	law	law	PROPN
cblr-3031	479	4	review	review	VERB
cblr-3031	479	5	the	the	DET
cblr-3031	479	6	procedure	procedure	NOUN
cblr-3031	479	7	for	for	ADP
cblr-3031	479	8	a	a	DET
cblr-3031	479	9	reverse	reverse	ADJ
cblr-3031	479	10	stock	stock	NOUN
cblr-3031	479	11	split	split	NOUN
cblr-3031	479	12	can	can	AUX
cblr-3031	479	13	be	be	AUX
cblr-3031	479	14	cumbersome	cumbersome	ADJ
cblr-3031	479	15	and	and	CCONJ
cblr-3031	479	16	time	time	NOUN
cblr-3031	479	17	-	-	PUNCT
cblr-3031	479	18	consuming	consume	VERB
cblr-3031	479	19	.	.	PUNCT
cblr-3031	480	1	the	the	DET
cblr-3031	480	2	reverse	reverse	ADJ
cblr-3031	480	3	stock	stock	NOUN
cblr-3031	480	4	split	split	NOUN
cblr-3031	480	5	is	be	AUX
cblr-3031	480	6	accomplished	accomplish	VERB
cblr-3031	480	7	through	through	ADP
cblr-3031	480	8	an	an	DET
cblr-3031	480	9	amendment	amendment	NOUN
cblr-3031	480	10	of	of	ADP
cblr-3031	480	11	the	the	DET
cblr-3031	480	12	company	company	NOUN
cblr-3031	480	13	's	's	PART
cblr-3031	480	14	certificate	certificate	NOUN
cblr-3031	480	15	of	of	ADP
cblr-3031	480	16	incorporation	incorporation	NOUN
cblr-3031	480	17	,	,	PUNCT
cblr-3031	480	18	15	15	NUM
cblr-3031	480	19	3	3	NUM
cblr-3031	480	20	requiring	require	VERB
cblr-3031	480	21	the	the	DET
cblr-3031	480	22	company	company	NOUN
cblr-3031	480	23	to	to	PART
cblr-3031	480	24	hold	hold	VERB
cblr-3031	480	25	a	a	DET
cblr-3031	480	26	stockholder	stockholder	NOUN
cblr-3031	480	27	meeting	meeting	NOUN
cblr-3031	480	28	and	and	CCONJ
cblr-3031	480	29	obtain	obtain	VERB
cblr-3031	480	30	the	the	DET
cblr-3031	480	31	vote	vote	NOUN
cblr-3031	480	32	of	of	ADP
cblr-3031	480	33	the	the	DET
cblr-3031	480	34	majority	majority	NOUN
cblr-3031	480	35	of	of	ADP
cblr-3031	480	36	shareholders	shareholder	NOUN
cblr-3031	480	37	prior	prior	ADV
cblr-3031	480	38	to	to	ADP
cblr-3031	480	39	executing	execute	VERB
cblr-3031	480	40	the	the	DET
cblr-3031	480	41	split	split	NOUN
cblr-3031	480	42	.	.	PUNCT
cblr-3031	481	1	154	154	NUM
cblr-3031	481	2	another	another	DET
cblr-3031	481	3	drawback	drawback	NOUN
cblr-3031	481	4	to	to	ADP
cblr-3031	481	5	the	the	DET
cblr-3031	481	6	reverse	reverse	ADJ
cblr-3031	481	7	stock	stock	NOUN
cblr-3031	481	8	split	split	NOUN
cblr-3031	481	9	is	be	AUX
cblr-3031	481	10	that	that	SCONJ
cblr-3031	481	11	it	it	PRON
cblr-3031	481	12	may	may	AUX
cblr-3031	481	13	not	not	PART
cblr-3031	481	14	accomplish	accomplish	VERB
cblr-3031	481	15	the	the	DET
cblr-3031	481	16	acquiring	acquire	VERB
cblr-3031	481	17	group	group	NOUN
cblr-3031	481	18	's	's	PART
cblr-3031	481	19	goal	goal	NOUN
cblr-3031	481	20	of	of	ADP
cblr-3031	481	21	acquiring	acquire	VERB
cblr-3031	481	22	all	all	DET
cblr-3031	481	23	equity	equity	NOUN
cblr-3031	481	24	of	of	ADP
cblr-3031	481	25	the	the	DET
cblr-3031	481	26	corporation	corporation	NOUN
cblr-3031	481	27	if	if	SCONJ
cblr-3031	481	28	there	there	PRON
cblr-3031	481	29	are	be	VERB
cblr-3031	481	30	other	other	ADJ
cblr-3031	481	31	large	large	ADJ
cblr-3031	481	32	blocks	block	NOUN
cblr-3031	481	33	of	of	ADP
cblr-3031	481	34	shareholders	shareholder	NOUN
cblr-3031	481	35	.	.	PUNCT
cblr-3031	482	1	this	this	DET
cblr-3031	482	2	situation	situation	NOUN
cblr-3031	482	3	would	would	AUX
cblr-3031	482	4	also	also	ADV
cblr-3031	482	5	create	create	VERB
cblr-3031	482	6	the	the	DET
cblr-3031	482	7	possibility	possibility	NOUN
cblr-3031	482	8	of	of	ADP
cblr-3031	482	9	such	such	ADJ
cblr-3031	482	10	blocks	block	NOUN
cblr-3031	482	11	being	be	AUX
cblr-3031	482	12	redistributed	redistribute	VERB
cblr-3031	482	13	so	so	SCONJ
cblr-3031	482	14	as	as	SCONJ
cblr-3031	482	15	to	to	PART
cblr-3031	482	16	result	result	VERB
cblr-3031	482	17	in	in	ADP
cblr-3031	482	18	the	the	DET
cblr-3031	482	19	number	number	NOUN
cblr-3031	482	20	of	of	ADP
cblr-3031	482	21	shareholders	shareholder	NOUN
cblr-3031	482	22	again	again	ADV
cblr-3031	482	23	reaching	reach	VERB
cblr-3031	482	24	300	300	NUM
cblr-3031	482	25	.	.	PUNCT
cblr-3031	483	1	nevertheless	nevertheless	ADV
cblr-3031	483	2	,	,	PUNCT
cblr-3031	483	3	as	as	SCONJ
cblr-3031	483	4	mentioned	mention	VERB
cblr-3031	483	5	before	before	ADV
cblr-3031	483	6	,	,	PUNCT
cblr-3031	483	7	the	the	DET
cblr-3031	483	8	transaction	transaction	NOUN
cblr-3031	483	9	may	may	AUX
cblr-3031	483	10	be	be	AUX
cblr-3031	483	11	convenient	convenient	ADJ
cblr-3031	483	12	and	and	CCONJ
cblr-3031	483	13	practical	practical	ADJ
cblr-3031	483	14	for	for	ADP
cblr-3031	483	15	a	a	DET
cblr-3031	483	16	very	very	ADV
cblr-3031	483	17	closely	closely	ADV
cblr-3031	483	18	held	hold	VERB
cblr-3031	483	19	corporation	corporation	NOUN
cblr-3031	483	20	,	,	PUNCT
cblr-3031	483	21	as	as	ADV
cblr-3031	483	22	not	not	PART
cblr-3031	483	23	as	as	ADV
cblr-3031	483	24	much	much	ADV
cblr-3031	483	25	detailed	detailed	ADJ
cblr-3031	483	26	work	work	NOUN
cblr-3031	483	27	and	and	CCONJ
cblr-3031	483	28	planning	planning	NOUN
cblr-3031	483	29	is	be	AUX
cblr-3031	483	30	required	require	VERB
cblr-3031	483	31	for	for	ADP
cblr-3031	483	32	a	a	DET
cblr-3031	483	33	reverse	reverse	ADJ
cblr-3031	483	34	stock	stock	NOUN
cblr-3031	483	35	split	split	NOUN
cblr-3031	483	36	as	as	SCONJ
cblr-3031	483	37	is	be	AUX
cblr-3031	483	38	for	for	ADP
cblr-3031	483	39	a	a	DET
cblr-3031	483	40	merger	merger	NOUN
cblr-3031	483	41	or	or	CCONJ
cblr-3031	483	42	tender	tender	NOUN
cblr-3031	483	43	offer	offer	NOUN
cblr-3031	483	44	.	.	PUNCT
cblr-3031	484	1	additionally	additionally	ADV
cblr-3031	484	2	,	,	PUNCT
cblr-3031	484	3	shareholders	shareholder	NOUN
cblr-3031	484	4	in	in	ADP
cblr-3031	484	5	reverse	reverse	ADJ
cblr-3031	484	6	stock	stock	NOUN
cblr-3031	484	7	splits	split	NOUN
cblr-3031	484	8	do	do	AUX
cblr-3031	484	9	not	not	PART
cblr-3031	484	10	have	have	VERB
cblr-3031	484	11	appraisal	appraisal	NOUN
cblr-3031	484	12	rights	right	NOUN
cblr-3031	484	13	under	under	ADP
cblr-3031	484	14	delaware	delaware	PROPN
cblr-3031	484	15	law	law	NOUN
cblr-3031	484	16	,	,	PUNCT
cblr-3031	484	17	unless	unless	SCONJ
cblr-3031	484	18	they	they	PRON
cblr-3031	484	19	are	be	AUX
cblr-3031	484	20	expressly	expressly	ADV
cblr-3031	484	21	conferred	confer	VERB
cblr-3031	484	22	in	in	ADP
cblr-3031	484	23	the	the	DET
cblr-3031	484	24	company	company	NOUN
cblr-3031	484	25	's	's	PART
cblr-3031	484	26	certificate	certificate	NOUN
cblr-3031	484	27	of	of	ADP
cblr-3031	484	28	incorporation	incorporation	NOUN
cblr-3031	484	29	.	.	PUNCT
cblr-3031	485	1	15	15	NUM
cblr-3031	485	2	d.	d.	PROPN
cblr-3031	485	3	asset	asset	NOUN
cblr-3031	485	4	sales	sale	NOUN
cblr-3031	485	5	and	and	CCONJ
cblr-3031	485	6	dissolutions	dissolution	NOUN
cblr-3031	485	7	a	a	DET
cblr-3031	485	8	company	company	NOUN
cblr-3031	485	9	may	may	AUX
cblr-3031	485	10	also	also	ADV
cblr-3031	485	11	go	go	VERB
cblr-3031	485	12	private	private	ADJ
cblr-3031	485	13	through	through	ADP
cblr-3031	485	14	an	an	DET
cblr-3031	485	15	asset	asset	NOUN
cblr-3031	485	16	sale	sale	NOUN
cblr-3031	485	17	followed	follow	VERB
cblr-3031	485	18	by	by	ADP
cblr-3031	485	19	a	a	DET
cblr-3031	485	20	dissolution	dissolution	NOUN
cblr-3031	485	21	or	or	CCONJ
cblr-3031	485	22	a	a	DET
cblr-3031	485	23	dissolution	dissolution	NOUN
cblr-3031	485	24	followed	follow	VERB
cblr-3031	485	25	by	by	ADP
cblr-3031	485	26	an	an	DET
cblr-3031	485	27	asset	asset	NOUN
cblr-3031	485	28	sale	sale	NOUN
cblr-3031	485	29	,	,	PUNCT
cblr-3031	485	30	although	although	SCONJ
cblr-3031	485	31	these	these	DET
cblr-3031	485	32	transactions	transaction	NOUN
cblr-3031	485	33	are	be	AUX
cblr-3031	485	34	quite	quite	ADV
cblr-3031	485	35	rare	rare	ADJ
cblr-3031	485	36	.	.	PUNCT
cblr-3031	486	1	in	in	ADP
cblr-3031	486	2	an	an	DET
cblr-3031	486	3	asset	asset	NOUN
cblr-3031	486	4	sale	sale	NOUN
cblr-3031	486	5	,	,	PUNCT
cblr-3031	486	6	upon	upon	SCONJ
cblr-3031	486	7	majority	majority	NOUN
cblr-3031	486	8	vote	vote	NOUN
cblr-3031	486	9	of	of	ADP
cblr-3031	486	10	the	the	DET
cblr-3031	486	11	stockholders	stockholder	NOUN
cblr-3031	486	12	,	,	PUNCT
cblr-3031	486	13	the	the	DET
cblr-3031	486	14	company	company	NOUN
cblr-3031	486	15	's	's	PART
cblr-3031	486	16	assets	asset	NOUN
cblr-3031	486	17	are	be	AUX
cblr-3031	486	18	sold	sell	VERB
cblr-3031	486	19	to	to	ADP
cblr-3031	486	20	a	a	DET
cblr-3031	486	21	new	new	ADJ
cblr-3031	486	22	corporation	corporation	NOUN
cblr-3031	486	23	set	set	VERB
cblr-3031	486	24	up	up	ADP
cblr-3031	486	25	by	by	ADP
cblr-3031	486	26	the	the	DET
cblr-3031	486	27	acquiring	acquire	VERB
cblr-3031	486	28	group	group	NOUN
cblr-3031	486	29	.	.	PUNCT
cblr-3031	487	1	5	5	NUM
cblr-3031	487	2	the	the	DET
cblr-3031	487	3	proceeds	proceed	NOUN
cblr-3031	487	4	of	of	ADP
cblr-3031	487	5	the	the	DET
cblr-3031	487	6	sale	sale	NOUN
cblr-3031	487	7	are	be	AUX
cblr-3031	487	8	then	then	ADV
cblr-3031	487	9	distributed	distribute	VERB
cblr-3031	487	10	to	to	ADP
cblr-3031	487	11	the	the	DET
cblr-3031	487	12	stockholders	stockholder	NOUN
cblr-3031	487	13	in	in	ADP
cblr-3031	487	14	a	a	DET
cblr-3031	487	15	corporate	corporate	ADJ
cblr-3031	487	16	dissolution	dissolution	NOUN
cblr-3031	487	17	.	.	PUNCT
cblr-3031	488	1	in	in	ADP
cblr-3031	488	2	a	a	DET
cblr-3031	488	3	dissolution	dissolution	NOUN
cblr-3031	488	4	,	,	PUNCT
cblr-3031	488	5	the	the	DET
cblr-3031	488	6	majority	majority	NOUN
cblr-3031	488	7	of	of	ADP
cblr-3031	488	8	shareholders	shareholder	NOUN
cblr-3031	488	9	approve	approve	VERB
cblr-3031	488	10	the	the	DET
cblr-3031	488	11	dissolution	dissolution	NOUN
cblr-3031	488	12	of	of	ADP
cblr-3031	488	13	the	the	DET
cblr-3031	488	14	company	company	NOUN
cblr-3031	488	15	,	,	PUNCT
cblr-3031	488	16	which	which	PRON
cblr-3031	488	17	is	be	AUX
cblr-3031	488	18	followed	follow	VERB
cblr-3031	488	19	by	by	ADP
cblr-3031	488	20	the	the	DET
cblr-3031	488	21	sale	sale	NOUN
cblr-3031	488	22	of	of	ADP
cblr-3031	488	23	the	the	PRON
cblr-3031	488	24	of	of	ADP
cblr-3031	488	25	the	the	DET
cblr-3031	488	26	corporation	corporation	NOUN
cblr-3031	488	27	's	's	PART
cblr-3031	488	28	assets	asset	NOUN
cblr-3031	488	29	by	by	ADP
cblr-3031	488	30	the	the	DET
cblr-3031	488	31	directors	director	NOUN
cblr-3031	488	32	,	,	PUNCT
cblr-3031	488	33	as	as	ADP
cblr-3031	488	34	trustees	trustee	NOUN
cblr-3031	488	35	,	,	PUNCT
cblr-3031	488	36	to	to	ADP
cblr-3031	488	37	the	the	DET
cblr-3031	488	38	acquiring	acquire	VERB
cblr-3031	488	39	group	group	NOUN
cblr-3031	488	40	's	's	PART
cblr-3031	488	41	new	new	ADJ
cblr-3031	488	42	corporation	corporation	NOUN
cblr-3031	488	43	.	.	PUNCT
cblr-3031	489	1	'57	'57	NUM
cblr-3031	489	2	the	the	DET
cblr-3031	489	3	cash	cash	NOUN
cblr-3031	489	4	received	receive	VERB
cblr-3031	489	5	from	from	ADP
cblr-3031	489	6	153	153	NUM
cblr-3031	489	7	see	see	NOUN
cblr-3031	489	8	8	8	NUM
cblr-3031	489	9	del	del	PROPN
cblr-3031	489	10	.	.	PROPN
cblr-3031	489	11	code	code	PROPN
cblr-3031	489	12	ann	ann	PROPN
cblr-3031	489	13	.	.	PUNCT
cblr-3031	490	1	§	§	PROPN
cblr-3031	490	2	242(a	242(a	PROPN
cblr-3031	490	3	)	)	PUNCT
cblr-3031	490	4	(	(	PUNCT
cblr-3031	490	5	2002	2002	NUM
cblr-3031	490	6	)	)	PUNCT
cblr-3031	490	7	.	.	PUNCT
cblr-3031	491	1	"	"	PUNCT
cblr-3031	491	2	see	see	VERB
cblr-3031	491	3	8	8	NUM
cblr-3031	491	4	del	del	PROPN
cblr-3031	491	5	.	.	PROPN
cblr-3031	491	6	code	code	PROPN
cblr-3031	491	7	ann	ann	PROPN
cblr-3031	491	8	.	.	PUNCT
cblr-3031	492	1	§	§	PROPN
cblr-3031	492	2	242(b	242(b	PROPN
cblr-3031	492	3	)	)	PUNCT
cblr-3031	492	4	(	(	PUNCT
cblr-3031	492	5	2002	2002	NUM
cblr-3031	492	6	)	)	PUNCT
cblr-3031	492	7	.	.	PUNCT
cblr-3031	493	1	...	...	PUNCT
cblr-3031	493	2	see	see	VERB
cblr-3031	493	3	8	8	NUM
cblr-3031	493	4	del	del	PROPN
cblr-3031	493	5	.	.	PROPN
cblr-3031	493	6	code	code	PROPN
cblr-3031	493	7	ann	ann	PROPN
cblr-3031	493	8	.	.	PUNCT
cblr-3031	494	1	§	§	PROPN
cblr-3031	494	2	262(c	262(c	PROPN
cblr-3031	494	3	)	)	PUNCT
cblr-3031	494	4	(	(	PUNCT
cblr-3031	494	5	2002	2002	NUM
cblr-3031	494	6	)	)	PUNCT
cblr-3031	494	7	.	.	PUNCT
cblr-3031	495	1	16	16	NUM
cblr-3031	495	2	see	see	VERB
cblr-3031	495	3	8	8	NUM
cblr-3031	495	4	del	del	PROPN
cblr-3031	495	5	.	.	PROPN
cblr-3031	495	6	code	code	PROPN
cblr-3031	495	7	ann	ann	PROPN
cblr-3031	495	8	.	.	PUNCT
cblr-3031	496	1	§	§	PROPN
cblr-3031	496	2	271	271	NUM
cblr-3031	496	3	(	(	PUNCT
cblr-3031	496	4	2002	2002	NUM
cblr-3031	496	5	)	)	PUNCT
cblr-3031	496	6	.	.	PUNCT
cblr-3031	497	1	157	157	NUM
cblr-3031	497	2	see	see	VERB
cblr-3031	497	3	8	8	NUM
cblr-3031	497	4	del	del	PROPN
cblr-3031	497	5	.	.	PROPN
cblr-3031	497	6	code	code	PROPN
cblr-3031	497	7	ann	ann	PROPN
cblr-3031	497	8	.	.	PUNCT
cblr-3031	498	1	§	§	PROPN
cblr-3031	498	2	275	275	NUM
cblr-3031	498	3	(	(	PUNCT
cblr-3031	498	4	2002	2002	NUM
cblr-3031	498	5	)	)	PUNCT
cblr-3031	498	6	.	.	PUNCT
cblr-3031	499	1	[	[	X
cblr-3031	499	2	vol	vol	NOUN
cblr-3031	499	3	.	.	PUNCT
cblr-3031	499	4	2004	2004	NUM
cblr-3031	499	5	no	no	INTJ
cblr-3031	499	6	.	.	PUNCT
cblr-3031	500	1	2:505	2:505	NUM
cblr-3031	500	2	]	]	X
cblr-3031	500	3	survey	survey	NOUN
cblr-3031	500	4	:	:	PUNCT
cblr-3031	500	5	a	a	DET
cblr-3031	500	6	brief	brief	ADJ
cblr-3031	500	7	roadmap	roadmap	NOUN
cblr-3031	500	8	to	to	ADP
cblr-3031	500	9	going	go	VERB
cblr-3031	500	10	private	private	ADJ
cblr-3031	500	11	the	the	DET
cblr-3031	500	12	sale	sale	NOUN
cblr-3031	500	13	is	be	AUX
cblr-3031	500	14	then	then	ADV
cblr-3031	500	15	distributed	distribute	VERB
cblr-3031	500	16	to	to	ADP
cblr-3031	500	17	the	the	DET
cblr-3031	500	18	former	former	ADJ
cblr-3031	500	19	unaffiliated	unaffiliated	ADJ
cblr-3031	500	20	shareholders	shareholder	NOUN
cblr-3031	500	21	.	.	PUNCT
cblr-3031	501	1	assets	asset	NOUN
cblr-3031	501	2	sales	sale	NOUN
cblr-3031	501	3	and	and	CCONJ
cblr-3031	501	4	dissolutions	dissolution	NOUN
cblr-3031	501	5	have	have	VERB
cblr-3031	501	6	many	many	ADJ
cblr-3031	501	7	drawbacks	drawback	NOUN
cblr-3031	501	8	:	:	PUNCT
cblr-3031	501	9	the	the	DET
cblr-3031	501	10	principal	principal	ADJ
cblr-3031	501	11	difficulty	difficulty	NOUN
cblr-3031	501	12	with	with	ADP
cblr-3031	501	13	both	both	DET
cblr-3031	501	14	techniques	technique	NOUN
cblr-3031	501	15	is	be	AUX
cblr-3031	501	16	that	that	SCONJ
cblr-3031	501	17	they	they	PRON
cblr-3031	501	18	are	be	AUX
cblr-3031	501	19	an	an	DET
cblr-3031	501	20	unduly	unduly	ADV
cblr-3031	501	21	cumbersome	cumbersome	ADJ
cblr-3031	501	22	and	and	CCONJ
cblr-3031	501	23	indirect	indirect	ADJ
cblr-3031	501	24	way	way	NOUN
cblr-3031	501	25	to	to	PART
cblr-3031	501	26	eliminate	eliminate	VERB
cblr-3031	501	27	minority	minority	NOUN
cblr-3031	501	28	stockholders	stockholder	NOUN
cblr-3031	501	29	,	,	PUNCT
cblr-3031	501	30	and	and	CCONJ
cblr-3031	501	31	have	have	VERB
cblr-3031	501	32	certain	certain	ADJ
cblr-3031	501	33	adverse	adverse	ADJ
cblr-3031	501	34	tax	tax	NOUN
cblr-3031	501	35	consequences	consequence	NOUN
cblr-3031	501	36	resulting	result	VERB
cblr-3031	501	37	from	from	ADP
cblr-3031	501	38	the	the	DET
cblr-3031	501	39	repeal	repeal	NOUN
cblr-3031	501	40	of	of	ADP
cblr-3031	501	41	the	the	DET
cblr-3031	501	42	general	general	ADJ
cblr-3031	501	43	utilities	utility	NOUN
cblr-3031	501	44	doctrine	doctrine	NOUN
cblr-3031	501	45	.	.	PUNCT
cblr-3031	502	1	moreover	moreover	ADV
cblr-3031	502	2	,	,	PUNCT
cblr-3031	502	3	the	the	DET
cblr-3031	502	4	consents	consent	NOUN
cblr-3031	502	5	required	require	VERB
cblr-3031	502	6	from	from	ADP
cblr-3031	502	7	innumerable	innumerable	ADJ
cblr-3031	502	8	contracting	contracting	NOUN
cblr-3031	502	9	parties	party	NOUN
cblr-3031	502	10	may	may	AUX
cblr-3031	502	11	provide	provide	VERB
cblr-3031	502	12	enough	enough	ADJ
cblr-3031	502	13	time	time	NOUN
cblr-3031	502	14	for	for	ADP
cblr-3031	502	15	opposing	oppose	VERB
cblr-3031	502	16	stockholders	stockholder	NOUN
cblr-3031	502	17	to	to	PART
cblr-3031	502	18	mount	mount	VERB
cblr-3031	502	19	expensive	expensive	ADJ
cblr-3031	502	20	and	and	CCONJ
cblr-3031	502	21	dilatory	dilatory	ADJ
cblr-3031	502	22	legal	legal	ADJ
cblr-3031	502	23	challenges	challenge	NOUN
cblr-3031	502	24	.	.	PUNCT
cblr-3031	503	1	courts	court	NOUN
cblr-3031	503	2	often	often	ADV
cblr-3031	503	3	prevent	prevent	VERB
cblr-3031	503	4	dissolutions	dissolution	NOUN
cblr-3031	503	5	when	when	SCONJ
cblr-3031	503	6	the	the	DET
cblr-3031	503	7	minority	minority	NOUN
cblr-3031	503	8	stockholders	stockholder	NOUN
cblr-3031	503	9	are	be	AUX
cblr-3031	503	10	unduly	unduly	ADV
cblr-3031	503	11	oppressed	oppressed	ADJ
cblr-3031	503	12	,	,	PUNCT
cblr-3031	503	13	especially	especially	ADV
cblr-3031	503	14	when	when	SCONJ
cblr-3031	503	15	the	the	DET
cblr-3031	503	16	purpose	purpose	NOUN
cblr-3031	503	17	of	of	ADP
cblr-3031	503	18	the	the	DET
cblr-3031	503	19	dissolution	dissolution	NOUN
cblr-3031	503	20	,	,	PUNCT
cblr-3031	503	21	as	as	ADP
cblr-3031	503	22	in	in	ADP
cblr-3031	503	23	the	the	DET
cblr-3031	503	24	case	case	NOUN
cblr-3031	503	25	of	of	ADP
cblr-3031	503	26	a	a	DET
cblr-3031	503	27	going	go	VERB
cblr-3031	503	28	private	private	ADJ
cblr-3031	503	29	transaction	transaction	NOUN
cblr-3031	503	30	,	,	PUNCT
cblr-3031	503	31	is	be	AUX
cblr-3031	503	32	to	to	PART
cblr-3031	503	33	"	"	PUNCT
cblr-3031	503	34	squeeze	squeeze	VERB
cblr-3031	503	35	out	out	ADP
cblr-3031	503	36	"	"	PUNCT
cblr-3031	503	37	or	or	CCONJ
cblr-3031	503	38	"	"	PUNCT
cblr-3031	503	39	freeze	freeze	VERB
cblr-3031	503	40	out	out	ADP
cblr-3031	503	41	"	"	PUNCT
cblr-3031	503	42	the	the	DET
cblr-3031	503	43	minority	minority	NOUN
cblr-3031	503	44	....	....	PUNCT
cblr-3031	504	1	in	in	ADP
cblr-3031	504	2	addition	addition	NOUN
cblr-3031	504	3	,	,	PUNCT
cblr-3031	504	4	these	these	DET
cblr-3031	504	5	techniques	technique	NOUN
cblr-3031	504	6	may	may	AUX
cblr-3031	504	7	expose	expose	VERB
cblr-3031	504	8	the	the	DET
cblr-3031	504	9	proponents	proponent	NOUN
cblr-3031	504	10	to	to	ADP
cblr-3031	504	11	a	a	DET
cblr-3031	504	12	substantial	substantial	ADJ
cblr-3031	504	13	tax	tax	NOUN
cblr-3031	504	14	liability	liability	NOUN
cblr-3031	504	15	,	,	PUNCT
cblr-3031	504	16	as	as	SCONJ
cblr-3031	504	17	they	they	PRON
cblr-3031	504	18	may	may	AUX
cblr-3031	504	19	be	be	AUX
cblr-3031	504	20	deemed	deem	VERB
cblr-3031	504	21	to	to	PART
cblr-3031	504	22	receive	receive	VERB
cblr-3031	504	23	the	the	DET
cblr-3031	504	24	same	same	ADJ
cblr-3031	504	25	liquidation	liquidation	NOUN
cblr-3031	504	26	distribution	distribution	NOUN
cblr-3031	504	27	as	as	ADP
cblr-3031	504	28	other	other	ADJ
cblr-3031	504	29	stockholders	stockholder	NOUN
cblr-3031	504	30	.	.	PUNCT
cblr-3031	505	1	"15	"15	PUNCT
cblr-3031	505	2	consequently	consequently	ADV
cblr-3031	505	3	,	,	PUNCT
cblr-3031	505	4	these	these	DET
cblr-3031	505	5	methods	method	NOUN
cblr-3031	505	6	are	be	AUX
cblr-3031	505	7	generally	generally	ADV
cblr-3031	505	8	the	the	DET
cblr-3031	505	9	least	least	ADJ
cblr-3031	505	10	favored	favor	VERB
cblr-3031	505	11	means	mean	NOUN
cblr-3031	505	12	of	of	ADP
cblr-3031	505	13	structuring	structure	VERB
cblr-3031	505	14	the	the	DET
cblr-3031	505	15	modern	modern	ADJ
cblr-3031	505	16	going	go	VERB
cblr-3031	505	17	private	private	ADJ
cblr-3031	505	18	transaction	transaction	NOUN
cblr-3031	505	19	.	.	PUNCT
cblr-3031	506	1	v.	v.	ADP
cblr-3031	506	2	conclusion	conclusion	NOUN
cblr-3031	506	3	the	the	DET
cblr-3031	506	4	time	time	NOUN
cblr-3031	506	5	is	be	AUX
cblr-3031	506	6	ripe	ripe	ADJ
cblr-3031	506	7	for	for	ADP
cblr-3031	506	8	going	go	VERB
cblr-3031	506	9	private	private	ADJ
cblr-3031	506	10	transactions	transaction	NOUN
cblr-3031	506	11	.	.	PUNCT
cblr-3031	507	1	a	a	DET
cblr-3031	507	2	slow	slow	ADJ
cblr-3031	507	3	economy	economy	NOUN
cblr-3031	507	4	and	and	CCONJ
cblr-3031	507	5	mounting	mount	VERB
cblr-3031	507	6	regulatory	regulatory	ADJ
cblr-3031	507	7	burdens	burden	NOUN
cblr-3031	507	8	are	be	AUX
cblr-3031	507	9	forcing	force	VERB
cblr-3031	507	10	companies	company	NOUN
cblr-3031	507	11	to	to	PART
cblr-3031	507	12	question	question	VERB
cblr-3031	507	13	whether	whether	SCONJ
cblr-3031	507	14	public	public	ADJ
cblr-3031	507	15	status	status	NOUN
cblr-3031	507	16	is	be	AUX
cblr-3031	507	17	worth	worth	ADJ
cblr-3031	507	18	its	its	PRON
cblr-3031	507	19	costs	cost	NOUN
cblr-3031	507	20	.	.	PUNCT
cblr-3031	508	1	capital	capital	NOUN
cblr-3031	508	2	markets	market	NOUN
cblr-3031	508	3	have	have	AUX
cblr-3031	508	4	been	be	AUX
cblr-3031	508	5	effectively	effectively	ADV
cblr-3031	508	6	closed	close	VERB
cblr-3031	508	7	to	to	ADP
cblr-3031	508	8	many	many	ADJ
cblr-3031	508	9	small	small	ADJ
cblr-3031	508	10	and	and	CCONJ
cblr-3031	508	11	mid	mid	NOUN
cblr-3031	508	12	-	-	NOUN
cblr-3031	508	13	caps	cap	NOUN
cblr-3031	508	14	by	by	ADP
cblr-3031	508	15	economic	economic	ADJ
cblr-3031	508	16	downturn	downturn	NOUN
cblr-3031	508	17	and	and	CCONJ
cblr-3031	508	18	limited	limited	ADJ
cblr-3031	508	19	analyst	analyst	NOUN
cblr-3031	508	20	coverage	coverage	NOUN
cblr-3031	508	21	,	,	PUNCT
cblr-3031	508	22	and	and	CCONJ
cblr-3031	508	23	the	the	DET
cblr-3031	508	24	enactment	enactment	NOUN
cblr-3031	508	25	of	of	ADP
cblr-3031	508	26	the	the	DET
cblr-3031	508	27	sarbanes	sarbanes	PROPN
cblr-3031	508	28	oxley	oxley	PROPN
cblr-3031	508	29	act	act	PROPN
cblr-3031	508	30	has	have	AUX
cblr-3031	508	31	brought	bring	VERB
cblr-3031	508	32	with	with	ADP
cblr-3031	508	33	it	it	PRON
cblr-3031	508	34	highly	highly	ADV
cblr-3031	508	35	elevated	elevate	VERB
cblr-3031	508	36	compliance	compliance	NOUN
cblr-3031	508	37	expenses	expense	NOUN
cblr-3031	508	38	that	that	PRON
cblr-3031	508	39	often	often	ADV
cblr-3031	508	40	disproportionately	disproportionately	ADV
cblr-3031	508	41	burden	burden	VERB
cblr-3031	508	42	smaller	small	ADJ
cblr-3031	508	43	companies	company	NOUN
cblr-3031	508	44	.	.	PUNCT
cblr-3031	509	1	many	many	ADJ
cblr-3031	509	2	firms	firm	NOUN
cblr-3031	509	3	seeking	seek	VERB
cblr-3031	509	4	to	to	PART
cblr-3031	509	5	avoid	avoid	VERB
cblr-3031	509	6	such	such	ADJ
cblr-3031	509	7	market	market	NOUN
cblr-3031	509	8	punishment	punishment	NOUN
cblr-3031	509	9	and	and	CCONJ
cblr-3031	509	10	regulatory	regulatory	ADJ
cblr-3031	509	11	costs	cost	NOUN
cblr-3031	509	12	and	and	CCONJ
cblr-3031	509	13	to	to	PART
cblr-3031	509	14	capitalize	capitalize	VERB
cblr-3031	509	15	on	on	ADP
cblr-3031	509	16	other	other	ADJ
cblr-3031	509	17	benefits	benefit	NOUN
cblr-3031	509	18	of	of	ADP
cblr-3031	509	19	private	private	ADJ
cblr-3031	509	20	status	status	NOUN
cblr-3031	509	21	,	,	PUNCT
cblr-3031	509	22	such	such	ADJ
cblr-3031	509	23	as	as	ADP
cblr-3031	509	24	focus	focus	NOUN
cblr-3031	509	25	on	on	ADP
cblr-3031	509	26	long	long	ADJ
cblr-3031	509	27	-	-	PUNCT
cblr-3031	509	28	term	term	NOUN
cblr-3031	509	29	value	value	NOUN
cblr-3031	509	30	maximization	maximization	NOUN
cblr-3031	509	31	and	and	CCONJ
cblr-3031	509	32	15	15	NUM
cblr-3031	509	33	borden	borden	PROPN
cblr-3031	509	34	&	&	CCONJ
cblr-3031	509	35	yunis	yunis	PROPN
cblr-3031	509	36	,	,	PUNCT
cblr-3031	509	37	supra	supra	PROPN
cblr-3031	509	38	note	note	NOUN
cblr-3031	509	39	5	5	NUM
cblr-3031	509	40	,	,	PUNCT
cblr-3031	509	41	§	§	PROPN
cblr-3031	509	42	3.02	3.02	NUM
cblr-3031	509	43	.	.	PUNCT
cblr-3031	510	1	decreased	decrease	VERB
cblr-3031	510	2	agency	agency	NOUN
cblr-3031	510	3	costs	cost	NOUN
cblr-3031	510	4	,	,	PUNCT
cblr-3031	510	5	are	be	AUX
cblr-3031	510	6	increasingly	increasingly	ADV
cblr-3031	510	7	engaging	engage	VERB
cblr-3031	510	8	in	in	ADP
cblr-3031	510	9	going	go	VERB
cblr-3031	510	10	private	private	ADJ
cblr-3031	510	11	transactions	transaction	NOUN
cblr-3031	510	12	.	.	PUNCT
cblr-3031	511	1	as	as	SCONJ
cblr-3031	511	2	a	a	DET
cblr-3031	511	3	company	company	NOUN
cblr-3031	511	4	goes	go	VERB
cblr-3031	511	5	private	private	ADJ
cblr-3031	511	6	,	,	PUNCT
cblr-3031	511	7	it	it	PRON
cblr-3031	511	8	is	be	AUX
cblr-3031	511	9	confronted	confront	VERB
cblr-3031	511	10	with	with	ADP
cblr-3031	511	11	various	various	ADJ
cblr-3031	511	12	decisions	decision	NOUN
cblr-3031	511	13	,	,	PUNCT
cblr-3031	511	14	requirements	requirement	NOUN
cblr-3031	511	15	,	,	PUNCT
cblr-3031	511	16	and	and	CCONJ
cblr-3031	511	17	obstacles	obstacle	NOUN
cblr-3031	511	18	,	,	PUNCT
cblr-3031	511	19	all	all	PRON
cblr-3031	511	20	of	of	ADP
cblr-3031	511	21	which	which	PRON
cblr-3031	511	22	have	have	AUX
cblr-3031	511	23	been	be	AUX
cblr-3031	511	24	the	the	DET
cblr-3031	511	25	focus	focus	NOUN
cblr-3031	511	26	of	of	ADP
cblr-3031	511	27	this	this	DET
cblr-3031	511	28	paper	paper	NOUN
cblr-3031	511	29	.	.	PUNCT
cblr-3031	512	1	the	the	DET
cblr-3031	512	2	company	company	NOUN
cblr-3031	512	3	must	must	AUX
cblr-3031	512	4	take	take	VERB
cblr-3031	512	5	care	care	NOUN
cblr-3031	512	6	to	to	PART
cblr-3031	512	7	follow	follow	VERB
cblr-3031	512	8	the	the	DET
cblr-3031	512	9	guidelines	guideline	NOUN
cblr-3031	512	10	of	of	ADP
cblr-3031	512	11	federal	federal	ADJ
cblr-3031	512	12	disclosure	disclosure	NOUN
cblr-3031	512	13	laws	law	NOUN
cblr-3031	512	14	(	(	PUNCT
cblr-3031	512	15	rule	rule	NOUN
cblr-3031	512	16	13e-3	13e-3	NUM
cblr-3031	512	17	)	)	PUNCT
cblr-3031	512	18	and	and	CCONJ
cblr-3031	512	19	state	state	NOUN
cblr-3031	512	20	laws	law	NOUN
cblr-3031	512	21	of	of	ADP
cblr-3031	512	22	fiduciary	fiduciary	ADJ
cblr-3031	512	23	duty	duty	NOUN
cblr-3031	512	24	and	and	CCONJ
cblr-3031	512	25	fairness	fairness	NOUN
cblr-3031	512	26	,	,	PUNCT
cblr-3031	512	27	which	which	PRON
cblr-3031	512	28	will	will	AUX
cblr-3031	512	29	generally	generally	ADV
cblr-3031	512	30	require	require	VERB
cblr-3031	512	31	the	the	DET
cblr-3031	512	32	engagement	engagement	NOUN
cblr-3031	512	33	of	of	ADP
cblr-3031	512	34	a	a	DET
cblr-3031	512	35	properly	properly	ADV
cblr-3031	512	36	functioning	function	VERB
cblr-3031	512	37	committee	committee	NOUN
cblr-3031	512	38	of	of	ADP
cblr-3031	512	39	independent	independent	ADJ
cblr-3031	512	40	directors	director	NOUN
cblr-3031	512	41	,	,	PUNCT
cblr-3031	512	42	financial	financial	ADJ
cblr-3031	512	43	advisors	advisor	NOUN
cblr-3031	512	44	,	,	PUNCT
cblr-3031	512	45	and	and	CCONJ
cblr-3031	512	46	counsel	counsel	NOUN
cblr-3031	512	47	.	.	PUNCT
cblr-3031	513	1	it	it	PRON
cblr-3031	513	2	must	must	AUX
cblr-3031	513	3	also	also	ADV
cblr-3031	513	4	face	face	VERB
cblr-3031	513	5	the	the	DET
cblr-3031	513	6	decision	decision	NOUN
cblr-3031	513	7	of	of	ADP
cblr-3031	513	8	how	how	SCONJ
cblr-3031	513	9	to	to	PART
cblr-3031	513	10	finance	finance	VERB
cblr-3031	513	11	the	the	DET
cblr-3031	513	12	going	go	VERB
cblr-3031	513	13	private	private	ADJ
cblr-3031	513	14	transaction	transaction	NOUN
cblr-3031	513	15	,	,	PUNCT
cblr-3031	513	16	which	which	PRON
cblr-3031	513	17	will	will	AUX
cblr-3031	513	18	likely	likely	ADV
cblr-3031	513	19	be	be	AUX
cblr-3031	513	20	highly	highly	ADV
cblr-3031	513	21	leveraged	leveraged	ADJ
cblr-3031	513	22	and	and	CCONJ
cblr-3031	513	23	may	may	AUX
cblr-3031	513	24	involve	involve	VERB
cblr-3031	513	25	the	the	DET
cblr-3031	513	26	use	use	NOUN
cblr-3031	513	27	of	of	ADP
cblr-3031	513	28	an	an	DET
cblr-3031	513	29	esop	esop	NOUN
cblr-3031	513	30	.	.	PUNCT
cblr-3031	514	1	finally	finally	ADV
cblr-3031	514	2	,	,	PUNCT
cblr-3031	514	3	the	the	DET
cblr-3031	514	4	acquiring	acquire	VERB
cblr-3031	514	5	group	group	NOUN
cblr-3031	514	6	must	must	AUX
cblr-3031	514	7	determine	determine	VERB
cblr-3031	514	8	whether	whether	SCONJ
cblr-3031	514	9	the	the	DET
cblr-3031	514	10	transaction	transaction	NOUN
cblr-3031	514	11	should	should	AUX
cblr-3031	514	12	be	be	AUX
cblr-3031	514	13	structured	structure	VERB
cblr-3031	514	14	as	as	ADP
cblr-3031	514	15	a	a	DET
cblr-3031	514	16	long	long	ADJ
cblr-3031	514	17	-	-	PUNCT
cblr-3031	514	18	form	form	NOUN
cblr-3031	514	19	merger	merger	NOUN
cblr-3031	514	20	,	,	PUNCT
cblr-3031	514	21	a	a	DET
cblr-3031	514	22	tender	tender	NOUN
cblr-3031	514	23	offer	offer	NOUN
cblr-3031	514	24	followed	follow	VERB
cblr-3031	514	25	by	by	ADP
cblr-3031	514	26	a	a	DET
cblr-3031	514	27	short	short	ADJ
cblr-3031	514	28	-	-	PUNCT
cblr-3031	514	29	form	form	NOUN
cblr-3031	514	30	merger	merger	NOUN
cblr-3031	514	31	,	,	PUNCT
cblr-3031	514	32	a	a	DET
cblr-3031	514	33	reverse	reverse	ADJ
cblr-3031	514	34	stock	stock	NOUN
cblr-3031	514	35	split	split	NOUN
cblr-3031	514	36	,	,	PUNCT
cblr-3031	514	37	or	or	CCONJ
cblr-3031	514	38	an	an	DET
cblr-3031	514	39	asset	asset	NOUN
cblr-3031	514	40	sale	sale	NOUN
cblr-3031	514	41	and	and	CCONJ
cblr-3031	514	42	dissolution	dissolution	NOUN
cblr-3031	514	43	.	.	PUNCT
cblr-3031	515	1	key	key	ADJ
cblr-3031	515	2	considerations	consideration	NOUN
cblr-3031	515	3	when	when	SCONJ
cblr-3031	515	4	choosing	choose	VERB
cblr-3031	515	5	among	among	ADP
cblr-3031	515	6	these	these	DET
cblr-3031	515	7	transactions	transaction	NOUN
cblr-3031	515	8	are	be	AUX
cblr-3031	515	9	applicable	applicable	ADJ
cblr-3031	515	10	standards	standard	NOUN
cblr-3031	515	11	of	of	ADP
cblr-3031	515	12	review	review	NOUN
cblr-3031	515	13	,	,	PUNCT
cblr-3031	515	14	the	the	DET
cblr-3031	515	15	availability	availability	NOUN
cblr-3031	515	16	of	of	ADP
cblr-3031	515	17	shareholder	shareholder	NOUN
cblr-3031	515	18	appraisal	appraisal	NOUN
cblr-3031	515	19	rights	right	NOUN
cblr-3031	515	20	,	,	PUNCT
cblr-3031	515	21	the	the	DET
cblr-3031	515	22	requirement	requirement	NOUN
cblr-3031	515	23	of	of	ADP
cblr-3031	515	24	stockholder	stockholder	NOUN
cblr-3031	515	25	approval	approval	NOUN
cblr-3031	515	26	,	,	PUNCT
cblr-3031	515	27	and	and	CCONJ
cblr-3031	515	28	the	the	DET
cblr-3031	515	29	time	time	NOUN
cblr-3031	515	30	and	and	CCONJ
cblr-3031	515	31	cost	cost	NOUN
cblr-3031	515	32	of	of	ADP
cblr-3031	515	33	the	the	DET
cblr-3031	515	34	transaction	transaction	NOUN
cblr-3031	515	35	.	.	PUNCT
cblr-3031	516	1	recent	recent	ADJ
cblr-3031	516	2	court	court	NOUN
cblr-3031	516	3	rulings	ruling	NOUN
cblr-3031	516	4	have	have	AUX
cblr-3031	516	5	made	make	VERB
cblr-3031	516	6	the	the	DET
cblr-3031	516	7	tender	tender	NOUN
cblr-3031	516	8	offer	offer	VERB
cblr-3031	516	9	the	the	DET
cblr-3031	516	10	transaction	transaction	NOUN
cblr-3031	516	11	of	of	ADP
cblr-3031	516	12	choice	choice	NOUN
cblr-3031	516	13	for	for	ADP
cblr-3031	516	14	controlling	control	VERB
cblr-3031	516	15	shareholders	shareholder	NOUN
cblr-3031	516	16	taking	take	VERB
cblr-3031	516	17	the	the	DET
cblr-3031	516	18	company	company	NOUN
cblr-3031	516	19	private	private	ADJ
cblr-3031	516	20	,	,	PUNCT
cblr-3031	516	21	though	though	SCONJ
cblr-3031	516	22	other	other	ADJ
cblr-3031	516	23	situations	situation	NOUN
cblr-3031	516	24	may	may	AUX
cblr-3031	516	25	urge	urge	VERB
cblr-3031	516	26	the	the	DET
cblr-3031	516	27	consideration	consideration	NOUN
cblr-3031	516	28	of	of	ADP
cblr-3031	516	29	an	an	DET
cblr-3031	516	30	alternative	alternative	ADJ
cblr-3031	516	31	structure	structure	NOUN
cblr-3031	516	32	.	.	PUNCT
cblr-3031	517	1	appendix	appendix	VERB
cblr-3031	517	2	one	one	NUM
cblr-3031	517	3	following	follow	VERB
cblr-3031	517	4	is	be	AUX
cblr-3031	517	5	a	a	DET
cblr-3031	517	6	summary	summary	NOUN
cblr-3031	517	7	of	of	ADP
cblr-3031	517	8	the	the	DET
cblr-3031	517	9	items	item	NOUN
cblr-3031	517	10	and	and	CCONJ
cblr-3031	517	11	information	information	NOUN
cblr-3031	517	12	required	require	VERB
cblr-3031	517	13	by	by	ADP
cblr-3031	517	14	schedule	schedule	NOUN
cblr-3031	517	15	13e-3:5	13e-3:5	NUM
cblr-3031	517	16	9	9	NUM
cblr-3031	517	17	item	item	NOUN
cblr-3031	517	18	1	1	NUM
cblr-3031	517	19	.	.	PUNCT
cblr-3031	518	1	summary	summary	NOUN
cblr-3031	518	2	term	term	NOUN
cblr-3031	518	3	sheet	sheet	NOUN
cblr-3031	518	4	160	160	NUM
cblr-3031	518	5	must	must	AUX
cblr-3031	518	6	be	be	AUX
cblr-3031	518	7	written	write	VERB
cblr-3031	518	8	in	in	ADP
cblr-3031	518	9	plain	plain	ADJ
cblr-3031	518	10	english	english	PROPN
cblr-3031	518	11	using	use	VERB
cblr-3031	518	12	a	a	DET
cblr-3031	518	13	bullet	bullet	NOUN
cblr-3031	518	14	format	format	NOUN
cblr-3031	518	15	must	must	AUX
cblr-3031	518	16	include	include	VERB
cblr-3031	518	17	information	information	NOUN
cblr-3031	518	18	sufficient	sufficient	ADJ
cblr-3031	518	19	to	to	PART
cblr-3031	518	20	understand	understand	VERB
cblr-3031	518	21	the	the	DET
cblr-3031	518	22	essential	essential	ADJ
cblr-3031	518	23	features	feature	NOUN
cblr-3031	518	24	and	and	CCONJ
cblr-3031	518	25	significance	significance	NOUN
cblr-3031	518	26	of	of	ADP
cblr-3031	518	27	proposed	propose	VERB
cblr-3031	518	28	transaction	transaction	NOUN
cblr-3031	518	29	1"9	1"9	NUM
cblr-3031	518	30	for	for	ADP
cblr-3031	518	31	a	a	DET
cblr-3031	518	32	more	more	ADV
cblr-3031	518	33	thorough	thorough	ADJ
cblr-3031	518	34	analysis	analysis	NOUN
cblr-3031	518	35	of	of	ADP
cblr-3031	518	36	schedule	schedule	NOUN
cblr-3031	518	37	13e-3	13e-3	NUM
cblr-3031	518	38	,	,	PUNCT
cblr-3031	518	39	see	see	VERB
cblr-3031	518	40	borden	borden	PROPN
cblr-3031	518	41	&	&	CCONJ
cblr-3031	518	42	yunis	yunis	PROPN
cblr-3031	518	43	,	,	PUNCT
cblr-3031	518	44	supra	supra	PROPN
cblr-3031	518	45	note	note	NOUN
cblr-3031	518	46	5	5	NUM
cblr-3031	518	47	,	,	PUNCT
cblr-3031	518	48	§	§	PROPN
cblr-3031	518	49	10.09	10.09	NUM
cblr-3031	518	50	.	.	PUNCT
cblr-3031	519	1	160	160	NUM
cblr-3031	519	2	17	17	NUM
cblr-3031	519	3	c.f.r	c.f.r	NOUN
cblr-3031	519	4	.	.	PUNCT
cblr-3031	520	1	§	§	PROPN
cblr-3031	520	2	229.1001	229.1001	NUM
cblr-3031	520	3	(	(	PUNCT
cblr-3031	520	4	2003	2003	NUM
cblr-3031	520	5	)	)	PUNCT
cblr-3031	520	6	.	.	PUNCT
cblr-3031	521	1	columbia	columbia	PROPN
cblr-3031	521	2	business	business	PROPN
cblr-3031	521	3	la	la	PROPN
cblr-3031	521	4	w	w	PROPN
cblr-3031	521	5	review	review	NOUN
cblr-3031	521	6	[	[	X
cblr-3031	521	7	vol	vol	NOUN
cblr-3031	521	8	.	.	PUNCT
cblr-3031	522	1	2004	2004	NUM
cblr-3031	522	2	no	no	INTJ
cblr-3031	522	3	.	.	PUNCT
cblr-3031	523	1	2:505	2:505	NUM
cblr-3031	523	2	]	]	X
cblr-3031	523	3	survey	survey	NOUN
cblr-3031	523	4	:	:	PUNCT
cblr-3031	523	5	a	a	DET
cblr-3031	523	6	brief	brief	ADJ
cblr-3031	523	7	roadmap	roadmap	NOUN
cblr-3031	523	8	to	to	ADP
cblr-3031	523	9	going	go	VERB
cblr-3031	523	10	private	private	ADJ
cblr-3031	523	11	541	541	NUM
cblr-3031	523	12	need	need	AUX
cblr-3031	523	13	not	not	PART
cblr-3031	523	14	be	be	AUX
cblr-3031	523	15	filed	file	VERB
cblr-3031	523	16	if	if	SCONJ
cblr-3031	523	17	information	information	NOUN
cblr-3031	523	18	has	have	AUX
cblr-3031	523	19	already	already	ADV
cblr-3031	523	20	been	be	AUX
cblr-3031	523	21	included	include	VERB
cblr-3031	523	22	in	in	ADP
cblr-3031	523	23	a	a	DET
cblr-3031	523	24	prospectus	prospectus	NOUN
cblr-3031	523	25	item	item	NOUN
cblr-3031	523	26	2	2	NUM
cblr-3031	523	27	.	.	PUNCT
cblr-3031	523	28	subject	subject	ADJ
cblr-3031	523	29	company	company	NOUN
cblr-3031	523	30	information	information	NOUN
cblr-3031	523	31	1	1	NUM
cblr-3031	523	32	6	6	NUM
cblr-3031	523	33	1	1	NUM
cblr-3031	523	34	basic	basic	ADJ
cblr-3031	523	35	information	information	NOUN
cblr-3031	523	36	,	,	PUNCT
cblr-3031	523	37	including	include	VERB
cblr-3031	523	38	corporation	corporation	NOUN
cblr-3031	523	39	's	's	PART
cblr-3031	523	40	name	name	NOUN
cblr-3031	523	41	and	and	CCONJ
cblr-3031	523	42	address	address	VERB
cblr-3031	523	43	information	information	NOUN
cblr-3031	523	44	about	about	ADP
cblr-3031	523	45	the	the	DET
cblr-3031	523	46	securities	security	NOUN
cblr-3031	523	47	subject	subject	ADJ
cblr-3031	523	48	to	to	ADP
cblr-3031	523	49	the	the	DET
cblr-3031	523	50	transaction	transaction	NOUN
cblr-3031	523	51	,	,	PUNCT
cblr-3031	523	52	including	include	VERB
cblr-3031	523	53	their	their	PRON
cblr-3031	523	54	trading	trading	NOUN
cblr-3031	523	55	market	market	NOUN
cblr-3031	523	56	,	,	PUNCT
cblr-3031	523	57	price	price	NOUN
cblr-3031	523	58	,	,	PUNCT
cblr-3031	523	59	and	and	CCONJ
cblr-3031	523	60	dividends	dividend	VERB
cblr-3031	523	61	details	detail	NOUN
cblr-3031	523	62	of	of	ADP
cblr-3031	523	63	filing	file	VERB
cblr-3031	523	64	person	person	NOUN
cblr-3031	523	65	's	's	PART
cblr-3031	523	66	purchases	purchase	NOUN
cblr-3031	523	67	of	of	ADP
cblr-3031	523	68	the	the	DET
cblr-3031	523	69	subject	subject	ADJ
cblr-3031	523	70	securities	security	NOUN
cblr-3031	523	71	during	during	ADP
cblr-3031	523	72	previous	previous	ADJ
cblr-3031	523	73	two	two	NUM
cblr-3031	523	74	years	year	NOUN
cblr-3031	523	75	item	item	NOUN
cblr-3031	523	76	3	3	NUM
cblr-3031	523	77	.	.	X
cblr-3031	523	78	identity	identity	NOUN
cblr-3031	523	79	and	and	CCONJ
cblr-3031	523	80	background	background	NOUN
cblr-3031	523	81	of	of	ADP
cblr-3031	523	82	filing	filing	NOUN
cblr-3031	523	83	person	person	NOUN
cblr-3031	523	84	162	162	NUM
cblr-3031	523	85	name	name	NOUN
cblr-3031	523	86	,	,	PUNCT
cblr-3031	523	87	address	address	NOUN
cblr-3031	523	88	,	,	PUNCT
cblr-3031	523	89	and	and	CCONJ
cblr-3031	523	90	business	business	NOUN
cblr-3031	523	91	background	background	NOUN
cblr-3031	523	92	of	of	ADP
cblr-3031	523	93	filing	filing	NOUN
cblr-3031	523	94	person	person	NOUN
cblr-3031	523	95	if	if	SCONJ
cblr-3031	523	96	filing	filing	NOUN
cblr-3031	523	97	person	person	NOUN
cblr-3031	523	98	is	be	AUX
cblr-3031	523	99	a	a	DET
cblr-3031	523	100	partnership	partnership	NOUN
cblr-3031	523	101	,	,	PUNCT
cblr-3031	523	102	syndicate	syndicate	NOUN
cblr-3031	523	103	,	,	PUNCT
cblr-3031	523	104	or	or	CCONJ
cblr-3031	523	105	other	other	ADJ
cblr-3031	523	106	group	group	NOUN
cblr-3031	523	107	,	,	PUNCT
cblr-3031	523	108	must	must	AUX
cblr-3031	523	109	provide	provide	VERB
cblr-3031	523	110	business	business	NOUN
cblr-3031	523	111	and	and	CCONJ
cblr-3031	523	112	background	background	NOUN
cblr-3031	523	113	information	information	NOUN
cblr-3031	523	114	of	of	ADP
cblr-3031	523	115	general	general	ADJ
cblr-3031	523	116	partners	partner	NOUN
cblr-3031	523	117	or	or	CCONJ
cblr-3031	523	118	partnership	partnership	NOUN
cblr-3031	523	119	,	,	PUNCT
cblr-3031	523	120	each	each	DET
cblr-3031	523	121	member	member	NOUN
cblr-3031	523	122	of	of	ADP
cblr-3031	523	123	syndicate	syndicate	NOUN
cblr-3031	523	124	,	,	PUNCT
cblr-3031	523	125	and	and	CCONJ
cblr-3031	523	126	each	each	DET
cblr-3031	523	127	person	person	NOUN
cblr-3031	523	128	controlling	control	VERB
cblr-3031	523	129	partner	partner	NOUN
cblr-3031	523	130	or	or	CCONJ
cblr-3031	523	131	member	member	NOUN
cblr-3031	523	132	if	if	SCONJ
cblr-3031	523	133	filing	filing	NOUN
cblr-3031	523	134	person	person	NOUN
cblr-3031	523	135	is	be	AUX
cblr-3031	523	136	a	a	DET
cblr-3031	523	137	corporation	corporation	NOUN
cblr-3031	523	138	,	,	PUNCT
cblr-3031	523	139	must	must	AUX
cblr-3031	523	140	provide	provide	VERB
cblr-3031	523	141	background	background	NOUN
cblr-3031	523	142	information	information	NOUN
cblr-3031	523	143	for	for	ADP
cblr-3031	523	144	ceo	ceo	NOUN
cblr-3031	523	145	,	,	PUNCT
cblr-3031	523	146	directors	director	NOUN
cblr-3031	523	147	,	,	PUNCT
cblr-3031	523	148	controlling	control	VERB
cblr-3031	523	149	persons	person	NOUN
cblr-3031	523	150	,	,	PUNCT
cblr-3031	523	151	and	and	CCONJ
cblr-3031	523	152	each	each	DET
cblr-3031	523	153	executive	executive	NOUN
cblr-3031	523	154	and	and	CCONJ
cblr-3031	523	155	director	director	NOUN
cblr-3031	523	156	of	of	ADP
cblr-3031	523	157	any	any	DET
cblr-3031	523	158	corporation	corporation	NOUN
cblr-3031	523	159	ultimately	ultimately	ADV
cblr-3031	523	160	in	in	ADP
cblr-3031	523	161	charge	charge	NOUN
cblr-3031	523	162	of	of	ADP
cblr-3031	523	163	corporation	corporation	NOUN
cblr-3031	523	164	item	item	NOUN
cblr-3031	523	165	4	4	NUM
cblr-3031	523	166	.	.	PUNCT
cblr-3031	523	167	terms	term	NOUN
cblr-3031	523	168	of	of	ADP
cblr-3031	523	169	the	the	DET
cblr-3031	523	170	transaction	transaction	NOUN
cblr-3031	523	171	163	163	NUM
cblr-3031	523	172	material	material	NOUN
cblr-3031	523	173	terms	term	NOUN
cblr-3031	523	174	of	of	ADP
cblr-3031	523	175	the	the	DET
cblr-3031	523	176	transaction	transaction	NOUN
cblr-3031	523	177	minimum	minimum	NOUN
cblr-3031	523	178	information	information	NOUN
cblr-3031	523	179	that	that	PRON
cblr-3031	523	180	must	must	AUX
cblr-3031	523	181	be	be	AUX
cblr-3031	523	182	disclosed	disclose	VERB
cblr-3031	523	183	for	for	ADP
cblr-3031	523	184	mergers	merger	NOUN
cblr-3031	523	185	,	,	PUNCT
cblr-3031	523	186	tender	tender	NOUN
cblr-3031	523	187	offers	offer	NOUN
cblr-3031	523	188	,	,	PUNCT
cblr-3031	523	189	or	or	CCONJ
cblr-3031	523	190	similar	similar	ADJ
cblr-3031	523	191	transactions	transaction	NOUN
cblr-3031	523	192	whether	whether	SCONJ
cblr-3031	523	193	any	any	DET
cblr-3031	523	194	term	term	NOUN
cblr-3031	523	195	treats	treat	VERB
cblr-3031	523	196	holders	holder	NOUN
cblr-3031	523	197	of	of	ADP
cblr-3031	523	198	subject	subject	ADJ
cblr-3031	523	199	security	security	NOUN
cblr-3031	523	200	differently	differently	ADV
cblr-3031	523	201	whether	whether	SCONJ
cblr-3031	523	202	dissenting	dissent	VERB
cblr-3031	523	203	stockholders	stockholder	NOUN
cblr-3031	523	204	are	be	AUX
cblr-3031	523	205	entitled	entitle	VERB
cblr-3031	523	206	to	to	ADP
cblr-3031	523	207	appraisal	appraisal	NOUN
cblr-3031	523	208	rights	right	NOUN
cblr-3031	523	209	or	or	CCONJ
cblr-3031	523	210	any	any	DET
cblr-3031	523	211	other	other	ADJ
cblr-3031	523	212	rights	right	NOUN
cblr-3031	523	213	'	'	PART
cblr-3031	523	214	1	1	NUM
cblr-3031	523	215	17	17	NUM
cblr-3031	523	216	c.f.r	c.f.r	NOUN
cblr-3031	523	217	.	.	PUNCT
cblr-3031	524	1	§	§	PROPN
cblr-3031	524	2	229.1002	229.1002	NUM
cblr-3031	524	3	(	(	PUNCT
cblr-3031	524	4	2003	2003	NUM
cblr-3031	524	5	)	)	PUNCT
cblr-3031	524	6	.	.	PUNCT
cblr-3031	525	1	162	162	NUM
cblr-3031	525	2	17	17	NUM
cblr-3031	525	3	c.f.r	c.f.r	NOUN
cblr-3031	525	4	.	.	PUNCT
cblr-3031	526	1	§	§	PROPN
cblr-3031	526	2	229.1003(a)-(c	229.1003(a)-(c	NUM
cblr-3031	526	3	)	)	PUNCT
cblr-3031	526	4	(	(	PUNCT
cblr-3031	526	5	2003	2003	NUM
cblr-3031	526	6	)	)	PUNCT
cblr-3031	526	7	.	.	PUNCT
cblr-3031	527	1	163	163	NUM
cblr-3031	527	2	17	17	NUM
cblr-3031	527	3	c.f.r	c.f.r	NOUN
cblr-3031	527	4	.	.	PUNCT
cblr-3031	528	1	§	§	PROPN
cblr-3031	528	2	229.1004(a	229.1004(a	PROPN
cblr-3031	528	3	)	)	PUNCT
cblr-3031	528	4	,	,	PUNCT
cblr-3031	528	5	(	(	PUNCT
cblr-3031	528	6	c)-(f	c)-(f	PROPN
cblr-3031	528	7	)	)	PUNCT
cblr-3031	528	8	(	(	PUNCT
cblr-3031	528	9	2003	2003	NUM
cblr-3031	528	10	)	)	PUNCT
cblr-3031	528	11	.	.	PUNCT
cblr-3031	529	1	columbia	columbia	PROPN
cblr-3031	529	2	business	business	PROPN
cblr-3031	529	3	law	law	PROPN
cblr-3031	529	4	review	review	VERB
cblr-3031	529	5	whether	whether	SCONJ
cblr-3031	529	6	unaffiliated	unaffiliated	ADJ
cblr-3031	529	7	stockholders	stockholder	NOUN
cblr-3031	529	8	have	have	AUX
cblr-3031	529	9	been	be	AUX
cblr-3031	529	10	given	give	VERB
cblr-3031	529	11	access	access	NOUN
cblr-3031	529	12	to	to	ADP
cblr-3031	529	13	files	file	NOUN
cblr-3031	529	14	or	or	CCONJ
cblr-3031	529	15	counsel	counsel	NOUN
cblr-3031	529	16	or	or	CCONJ
cblr-3031	529	17	appraisal	appraisal	NOUN
cblr-3031	529	18	services	service	NOUN
cblr-3031	529	19	at	at	ADP
cblr-3031	529	20	the	the	DET
cblr-3031	529	21	expense	expense	NOUN
cblr-3031	529	22	of	of	ADP
cblr-3031	529	23	filing	filing	NOUN
cblr-3031	529	24	person	person	NOUN
cblr-3031	529	25	whether	whether	SCONJ
cblr-3031	529	26	filing	filing	NOUN
cblr-3031	529	27	person	person	NOUN
cblr-3031	529	28	intends	intend	VERB
cblr-3031	529	29	that	that	SCONJ
cblr-3031	529	30	securities	security	NOUN
cblr-3031	529	31	be	be	AUX
cblr-3031	529	32	issued	issue	VERB
cblr-3031	529	33	in	in	ADP
cblr-3031	529	34	exchange	exchange	NOUN
cblr-3031	529	35	for	for	ADP
cblr-3031	529	36	subject	subject	ADJ
cblr-3031	529	37	securities	security	NOUN
cblr-3031	529	38	be	be	AUX
cblr-3031	529	39	traded	trade	VERB
cblr-3031	529	40	on	on	ADP
cblr-3031	529	41	an	an	DET
cblr-3031	529	42	exchange	exchange	NOUN
cblr-3031	529	43	item	item	NOUN
cblr-3031	529	44	5	5	NUM
cblr-3031	529	45	.	.	PUNCT
cblr-3031	530	1	past	past	ADJ
cblr-3031	530	2	contacts	contact	NOUN
cblr-3031	530	3	,	,	PUNCT
cblr-3031	530	4	transactions	transaction	NOUN
cblr-3031	530	5	,	,	PUNCT
cblr-3031	530	6	negotiations	negotiation	NOUN
cblr-3031	530	7	,	,	PUNCT
cblr-3031	530	8	and	and	CCONJ
cblr-3031	530	9	agreements'6	agreements'6	ADJ
cblr-3031	530	10	disclosure	disclosure	NOUN
cblr-3031	530	11	of	of	ADP
cblr-3031	530	12	transactions	transaction	NOUN
cblr-3031	530	13	between	between	ADP
cblr-3031	530	14	the	the	DET
cblr-3031	530	15	issuer	issuer	NOUN
cblr-3031	530	16	and	and	CCONJ
cblr-3031	530	17	the	the	DET
cblr-3031	530	18	affiliate'65	affiliate'65	PROPN
cblr-3031	530	19	during	during	ADP
cblr-3031	530	20	the	the	DET
cblr-3031	530	21	two	two	NUM
cblr-3031	530	22	years	year	NOUN
cblr-3031	530	23	before	before	ADP
cblr-3031	530	24	the	the	DET
cblr-3031	530	25	going	go	VERB
cblr-3031	530	26	private	private	ADJ
cblr-3031	530	27	transaction	transaction	NOUN
cblr-3031	530	28	information	information	NOUN
cblr-3031	530	29	regarding	regard	VERB
cblr-3031	530	30	contacts	contact	NOUN
cblr-3031	530	31	or	or	CCONJ
cblr-3031	530	32	negotiations	negotiation	NOUN
cblr-3031	530	33	during	during	ADP
cblr-3031	530	34	two	two	NUM
cblr-3031	530	35	years	year	NOUN
cblr-3031	530	36	prior	prior	ADV
cblr-3031	530	37	to	to	ADP
cblr-3031	530	38	the	the	DET
cblr-3031	530	39	going	go	VERB
cblr-3031	530	40	private	private	ADJ
cblr-3031	530	41	transaction	transaction	NOUN
cblr-3031	530	42	with	with	ADP
cblr-3031	530	43	respect	respect	NOUN
cblr-3031	530	44	to	to	ADP
cblr-3031	530	45	a	a	DET
cblr-3031	530	46	possible	possible	ADJ
cblr-3031	530	47	merger	merger	NOUN
cblr-3031	530	48	,	,	PUNCT
cblr-3031	530	49	consolidation	consolidation	NOUN
cblr-3031	530	50	,	,	PUNCT
cblr-3031	530	51	acquisition	acquisition	NOUN
cblr-3031	530	52	,	,	PUNCT
cblr-3031	530	53	tender	tender	NOUN
cblr-3031	530	54	offer	offer	NOUN
cblr-3031	530	55	,	,	PUNCT
cblr-3031	530	56	election	election	NOUN
cblr-3031	530	57	of	of	ADP
cblr-3031	530	58	issuer	issuer	NOUN
cblr-3031	530	59	's	's	PART
cblr-3031	530	60	directors	director	NOUN
cblr-3031	530	61	,	,	PUNCT
cblr-3031	530	62	or	or	CCONJ
cblr-3031	530	63	a	a	DET
cblr-3031	530	64	sale	sale	NOUN
cblr-3031	530	65	of	of	ADP
cblr-3031	530	66	a	a	DET
cblr-3031	530	67	significant	significant	ADJ
cblr-3031	530	68	portion	portion	NOUN
cblr-3031	530	69	of	of	ADP
cblr-3031	530	70	the	the	DET
cblr-3031	530	71	issuer	issuer	NOUN
cblr-3031	530	72	's	's	PART
cblr-3031	530	73	(	(	PUNCT
cblr-3031	530	74	or	or	CCONJ
cblr-3031	530	75	one	one	NUM
cblr-3031	530	76	of	of	ADP
cblr-3031	530	77	its	its	PRON
cblr-3031	530	78	subsidiaries	subsidiary	NOUN
cblr-3031	530	79	'	'	PART
cblr-3031	530	80	)	)	PUNCT
cblr-3031	530	81	assets	asset	NOUN
cblr-3031	530	82	information	information	NOUN
cblr-3031	530	83	on	on	ADP
cblr-3031	530	84	any	any	DET
cblr-3031	530	85	agreement	agreement	NOUN
cblr-3031	530	86	between	between	ADP
cblr-3031	530	87	the	the	DET
cblr-3031	530	88	filing	filing	NOUN
cblr-3031	530	89	person	person	NOUN
cblr-3031	530	90	and	and	CCONJ
cblr-3031	530	91	any	any	DET
cblr-3031	530	92	other	other	ADJ
cblr-3031	530	93	person	person	NOUN
cblr-3031	530	94	concerning	concern	VERB
cblr-3031	530	95	the	the	DET
cblr-3031	530	96	subject	subject	ADJ
cblr-3031	530	97	securities	security	NOUN
cblr-3031	530	98	item	item	NOUN
cblr-3031	530	99	6	6	NUM
cblr-3031	530	100	.	.	PUNCT
cblr-3031	531	1	purpose	purpose	NOUN
cblr-3031	531	2	of	of	ADP
cblr-3031	531	3	the	the	DET
cblr-3031	531	4	transaction	transaction	NOUN
cblr-3031	531	5	and	and	CCONJ
cblr-3031	531	6	plans	plan	NOUN
cblr-3031	531	7	or	or	CCONJ
cblr-3031	531	8	proposals	proposal	NOUN
cblr-3031	531	9	166	166	NUM
cblr-3031	531	10	whether	whether	SCONJ
cblr-3031	531	11	securities	security	NOUN
cblr-3031	531	12	acquired	acquire	VERB
cblr-3031	531	13	in	in	ADP
cblr-3031	531	14	going	go	VERB
cblr-3031	531	15	private	private	ADJ
cblr-3031	531	16	transaction	transaction	NOUN
cblr-3031	531	17	will	will	AUX
cblr-3031	531	18	be	be	AUX
cblr-3031	531	19	retained	retain	VERB
cblr-3031	531	20	,	,	PUNCT
cblr-3031	531	21	retired	retire	VERB
cblr-3031	531	22	,	,	PUNCT
cblr-3031	531	23	held	hold	VERB
cblr-3031	531	24	in	in	ADP
cblr-3031	531	25	treasury	treasury	NOUN
cblr-3031	531	26	,	,	PUNCT
cblr-3031	531	27	or	or	CCONJ
cblr-3031	531	28	otherwise	otherwise	ADV
cblr-3031	531	29	disposed	dispose	VERB
cblr-3031	531	30	of	of	ADP
cblr-3031	531	31	any	any	DET
cblr-3031	531	32	plans	plan	NOUN
cblr-3031	531	33	,	,	PUNCT
cblr-3031	531	34	proposals	proposal	NOUN
cblr-3031	531	35	,	,	PUNCT
cblr-3031	531	36	or	or	CCONJ
cblr-3031	531	37	negotiations	negotiation	NOUN
cblr-3031	531	38	that	that	PRON
cblr-3031	531	39	would	would	AUX
cblr-3031	531	40	result	result	VERB
cblr-3031	531	41	in	in	ADP
cblr-3031	531	42	an	an	DET
cblr-3031	531	43	extraordinary	extraordinary	ADJ
cblr-3031	531	44	transaction	transaction	NOUN
cblr-3031	531	45	(	(	PUNCT
cblr-3031	531	46	before	before	ADP
cblr-3031	531	47	or	or	CCONJ
cblr-3031	531	48	after	after	ADP
cblr-3031	531	49	the	the	DET
cblr-3031	531	50	transaction	transaction	NOUN
cblr-3031	531	51	)	)	PUNCT
cblr-3031	531	52	,	,	PUNCT
cblr-3031	531	53	such	such	ADJ
cblr-3031	531	54	as	as	ADP
cblr-3031	531	55	a	a	DET
cblr-3031	531	56	merger	merger	NOUN
cblr-3031	531	57	or	or	CCONJ
cblr-3031	531	58	reorganization	reorganization	NOUN
cblr-3031	531	59	;	;	PUNCT
cblr-3031	531	60	any	any	DET
cblr-3031	531	61	purchase	purchase	NOUN
cblr-3031	531	62	,	,	PUNCT
cblr-3031	531	63	sale	sale	NOUN
cblr-3031	531	64	,	,	PUNCT
cblr-3031	531	65	or	or	CCONJ
cblr-3031	531	66	transfer	transfer	NOUN
cblr-3031	531	67	of	of	ADP
cblr-3031	531	68	a	a	DET
cblr-3031	531	69	material	material	NOUN
cblr-3031	531	70	amount	amount	NOUN
cblr-3031	531	71	of	of	ADP
cblr-3031	531	72	assets	asset	NOUN
cblr-3031	531	73	;	;	PUNCT
cblr-3031	531	74	any	any	DET
cblr-3031	531	75	material	material	NOUN
cblr-3031	531	76	change	change	NOUN
cblr-3031	531	77	in	in	ADP
cblr-3031	531	78	dividend	dividend	NOUN
cblr-3031	531	79	policy	policy	NOUN
cblr-3031	531	80	,	,	PUNCT
cblr-3031	531	81	debt	debt	NOUN
cblr-3031	531	82	,	,	PUNCT
cblr-3031	531	83	or	or	CCONJ
cblr-3031	531	84	capitalization	capitalization	NOUN
cblr-3031	531	85	;	;	PUNCT
cblr-3031	531	86	any	any	DET
cblr-3031	531	87	change	change	NOUN
cblr-3031	531	88	in	in	ADP
cblr-3031	531	89	directors	director	NOUN
cblr-3031	531	90	or	or	CCONJ
cblr-3031	531	91	managers	manager	NOUN
cblr-3031	531	92	of	of	ADP
cblr-3031	531	93	company	company	NOUN
cblr-3031	531	94	;	;	PUNCT
cblr-3031	531	95	any	any	DET
cblr-3031	531	96	material	material	NOUN
cblr-3031	531	97	change	change	NOUN
cblr-3031	531	98	in	in	ADP
cblr-3031	531	99	corporate	corporate	ADJ
cblr-3031	531	100	structure	structure	NOUN
cblr-3031	531	101	or	or	CCONJ
cblr-3031	531	102	business	business	NOUN
cblr-3031	531	103	;	;	PUNCT
cblr-3031	531	104	the	the	DET
cblr-3031	531	105	delisting	delisting	NOUN
cblr-3031	531	106	of	of	ADP
cblr-3031	531	107	corporation	corporation	NOUN
cblr-3031	531	108	's	's	PART
cblr-3031	531	109	securities	security	NOUN
cblr-3031	531	110	;	;	PUNCT
cblr-3031	531	111	or	or	CCONJ
cblr-3031	531	112	the	the	DET
cblr-3031	531	113	164	164	NUM
cblr-3031	531	114	17	17	NUM
cblr-3031	531	115	c.f.r	c.f.r	NOUN
cblr-3031	531	116	.	.	PUNCT
cblr-3031	532	1	§	§	NOUN
cblr-3031	532	2	229.1005(a	229.1005(a	NOUN
cblr-3031	532	3	)	)	PUNCT
cblr-3031	532	4	,	,	PUNCT
cblr-3031	532	5	(	(	PUNCT
cblr-3031	532	6	c)-(e	c)-(e	PROPN
cblr-3031	532	7	)	)	PUNCT
cblr-3031	532	8	(	(	PUNCT
cblr-3031	532	9	2003	2003	NUM
cblr-3031	532	10	)	)	PUNCT
cblr-3031	532	11	.	.	PUNCT
cblr-3031	533	1	16	16	NUM
cblr-3031	533	2	this	this	PRON
cblr-3031	533	3	includes	include	VERB
cblr-3031	533	4	the	the	DET
cblr-3031	533	5	affiliate	affiliate	NOUN
cblr-3031	533	6	's	's	PART
cblr-3031	533	7	officers	officer	NOUN
cblr-3031	533	8	,	,	PUNCT
cblr-3031	533	9	directors	director	NOUN
cblr-3031	533	10	,	,	PUNCT
cblr-3031	533	11	controlling	control	VERB
cblr-3031	533	12	persons	person	NOUN
cblr-3031	533	13	,	,	PUNCT
cblr-3031	533	14	partners	partner	NOUN
cblr-3031	533	15	,	,	PUNCT
cblr-3031	533	16	or	or	CCONJ
cblr-3031	533	17	members	member	NOUN
cblr-3031	533	18	of	of	ADP
cblr-3031	533	19	a	a	DET
cblr-3031	533	20	group	group	NOUN
cblr-3031	533	21	comprising	comprise	VERB
cblr-3031	533	22	the	the	DET
cblr-3031	533	23	affiliate	affiliate	NOUN
cblr-3031	533	24	or	or	CCONJ
cblr-3031	533	25	with	with	ADP
cblr-3031	533	26	which	which	PRON
cblr-3031	533	27	the	the	DET
cblr-3031	533	28	affiliate	affiliate	NOUN
cblr-3031	533	29	is	be	AUX
cblr-3031	533	30	affiliated	affiliate	VERB
cblr-3031	533	31	.	.	PUNCT
cblr-3031	534	1	166	166	NUM
cblr-3031	534	2	17	17	NUM
cblr-3031	534	3	c.f.r	c.f.r	NOUN
cblr-3031	534	4	.	.	PUNCT
cblr-3031	535	1	§	§	PROPN
cblr-3031	535	2	229.1006(b	229.1006(b	NUM
cblr-3031	535	3	)	)	PUNCT
cblr-3031	535	4	,	,	PUNCT
cblr-3031	535	5	(	(	PUNCT
cblr-3031	535	6	c)(1)-(8	c)(1)-(8	NOUN
cblr-3031	535	7	)	)	PUNCT
cblr-3031	535	8	(	(	PUNCT
cblr-3031	535	9	2003	2003	NUM
cblr-3031	535	10	)	)	PUNCT
cblr-3031	535	11	.	.	PUNCT
cblr-3031	536	1	[	[	X
cblr-3031	536	2	vol	vol	NOUN
cblr-3031	536	3	.	.	PUNCT
cblr-3031	536	4	2004	2004	NUM
cblr-3031	536	5	no	no	INTJ
cblr-3031	536	6	.	.	PUNCT
cblr-3031	537	1	2:505	2:505	NUM
cblr-3031	537	2	]	]	X
cblr-3031	537	3	survey	survey	NOUN
cblr-3031	537	4	:	:	PUNCT
cblr-3031	537	5	a	a	DET
cblr-3031	537	6	brief	brief	ADJ
cblr-3031	537	7	roadmap	roadmap	NOUN
cblr-3031	537	8	to	to	ADP
cblr-3031	537	9	going	go	VERB
cblr-3031	537	10	private	private	ADJ
cblr-3031	537	11	corporation	corporation	NOUN
cblr-3031	537	12	not	not	PART
cblr-3031	537	13	being	be	AUX
cblr-3031	537	14	required	require	VERB
cblr-3031	537	15	to	to	PART
cblr-3031	537	16	file	file	VERB
cblr-3031	537	17	reports	report	NOUN
cblr-3031	537	18	under	under	ADP
cblr-3031	537	19	§	§	PROPN
cblr-3031	537	20	15(d	15(d	NUM
cblr-3031	537	21	)	)	PUNCT
cblr-3031	537	22	of	of	ADP
cblr-3031	537	23	the	the	DET
cblr-3031	537	24	exchange	exchange	NOUN
cblr-3031	537	25	act	act	PROPN
cblr-3031	537	26	item	item	PROPN
cblr-3031	537	27	7	7	NUM
cblr-3031	537	28	.	.	PUNCT
cblr-3031	537	29	purposes	purpose	NOUN
cblr-3031	537	30	,	,	PUNCT
cblr-3031	537	31	alternatives	alternative	NOUN
cblr-3031	537	32	,	,	PUNCT
cblr-3031	537	33	reasons	reason	NOUN
cblr-3031	537	34	,	,	PUNCT
cblr-3031	537	35	and	and	CCONJ
cblr-3031	537	36	effects	effect	NOUN
cblr-3031	537	37	167	167	NUM
cblr-3031	537	38	purpose	purpose	NOUN
cblr-3031	537	39	of	of	ADP
cblr-3031	537	40	going	go	VERB
cblr-3031	537	41	private	private	ADJ
cblr-3031	537	42	transaction	transaction	NOUN
cblr-3031	537	43	whether	whether	SCONJ
cblr-3031	537	44	corporation	corporation	NOUN
cblr-3031	537	45	considered	consider	VERB
cblr-3031	537	46	alternative	alternative	ADJ
cblr-3031	537	47	methods	method	NOUN
cblr-3031	537	48	of	of	ADP
cblr-3031	537	49	accomplishing	accomplish	VERB
cblr-3031	537	50	those	those	DET
cblr-3031	537	51	purposes	purpose	NOUN
cblr-3031	537	52	and	and	CCONJ
cblr-3031	537	53	why	why	SCONJ
cblr-3031	537	54	they	they	PRON
cblr-3031	537	55	were	be	AUX
cblr-3031	537	56	rejected	reject	VERB
cblr-3031	537	57	the	the	DET
cblr-3031	537	58	reasons	reason	NOUN
cblr-3031	537	59	for	for	ADP
cblr-3031	537	60	the	the	DET
cblr-3031	537	61	structure	structure	NOUN
cblr-3031	537	62	of	of	ADP
cblr-3031	537	63	the	the	DET
cblr-3031	537	64	transaction	transaction	NOUN
cblr-3031	537	65	the	the	DET
cblr-3031	537	66	reasons	reason	NOUN
cblr-3031	537	67	for	for	ADP
cblr-3031	537	68	going	go	VERB
cblr-3031	537	69	private	private	ADJ
cblr-3031	537	70	at	at	ADP
cblr-3031	537	71	the	the	DET
cblr-3031	537	72	time	time	NOUN
cblr-3031	537	73	of	of	ADP
cblr-3031	537	74	filing	file	VERB
cblr-3031	537	75	the	the	DET
cblr-3031	537	76	effects	effect	NOUN
cblr-3031	537	77	of	of	ADP
cblr-3031	537	78	going	go	VERB
cblr-3031	537	79	private	private	ADJ
cblr-3031	537	80	on	on	ADP
cblr-3031	537	81	the	the	DET
cblr-3031	537	82	corporation	corporation	NOUN
cblr-3031	537	83	,	,	PUNCT
cblr-3031	537	84	its	its	PRON
cblr-3031	537	85	affiliates	affiliate	NOUN
cblr-3031	537	86	,	,	PUNCT
cblr-3031	537	87	and	and	CCONJ
cblr-3031	537	88	unaffiliated	unaffiliated	ADJ
cblr-3031	537	89	stockholders	stockholder	NOUN
cblr-3031	537	90	,	,	PUNCT
cblr-3031	537	91	including	include	VERB
cblr-3031	537	92	tax	tax	NOUN
cblr-3031	537	93	consequences	consequence	NOUN
cblr-3031	537	94	a	a	DET
cblr-3031	537	95	reasonably	reasonably	ADV
cblr-3031	537	96	detailed	detailed	ADJ
cblr-3031	537	97	narratives	narrative	NOUN
cblr-3031	537	98	of	of	ADP
cblr-3031	537	99	pros	pro	NOUN
cblr-3031	537	100	and	and	CCONJ
cblr-3031	537	101	cons	con	NOUN
cblr-3031	537	102	of	of	ADP
cblr-3031	537	103	transaction	transaction	NOUN
cblr-3031	537	104	,	,	PUNCT
cblr-3031	537	105	quantified	quantify	VERB
cblr-3031	537	106	if	if	SCONJ
cblr-3031	537	107	possible	possible	ADJ
cblr-3031	537	108	item	item	NOUN
cblr-3031	537	109	8	8	NUM
cblr-3031	537	110	.	.	PUNCT
cblr-3031	537	111	fairness	fairness	NOUN
cblr-3031	537	112	of	of	ADP
cblr-3031	537	113	the	the	DET
cblr-3031	537	114	transaction	transaction	NOUN
cblr-3031	537	115	168	168	NUM
cblr-3031	537	116	whether	whether	SCONJ
cblr-3031	537	117	filer	filer	NOUN
cblr-3031	537	118	reasonably	reasonably	ADV
cblr-3031	537	119	believes	believe	VERB
cblr-3031	537	120	the	the	DET
cblr-3031	537	121	transaction	transaction	NOUN
cblr-3031	537	122	is	be	AUX
cblr-3031	537	123	fair	fair	ADJ
cblr-3031	537	124	or	or	CCONJ
cblr-3031	537	125	unfair	unfair	ADJ
cblr-3031	537	126	to	to	ADP
cblr-3031	537	127	unaffiliated	unaffiliate	VERB
cblr-3031	537	128	stockholders	stockholder	NOUN
cblr-3031	537	129	identity	identity	NOUN
cblr-3031	537	130	of	of	ADP
cblr-3031	537	131	directors	director	NOUN
cblr-3031	537	132	abstaining	abstain	VERB
cblr-3031	537	133	or	or	CCONJ
cblr-3031	537	134	dissenting	dissent	VERB
cblr-3031	537	135	and	and	CCONJ
cblr-3031	537	136	reason	reason	NOUN
cblr-3031	537	137	,	,	PUNCT
cblr-3031	537	138	if	if	SCONJ
cblr-3031	537	139	known	know	VERB
cblr-3031	537	140	analysis	analysis	NOUN
cblr-3031	537	141	of	of	ADP
cblr-3031	537	142	all	all	DET
cblr-3031	537	143	factors	factor	NOUN
cblr-3031	537	144	that	that	PRON
cblr-3031	537	145	went	go	VERB
cblr-3031	537	146	into	into	ADP
cblr-3031	537	147	decision	decision	NOUN
cblr-3031	537	148	and	and	CCONJ
cblr-3031	537	149	discussion	discussion	NOUN
cblr-3031	537	150	of	of	ADP
cblr-3031	537	151	the	the	DET
cblr-3031	537	152	basis	basis	NOUN
cblr-3031	537	153	for	for	ADP
cblr-3031	537	154	concluding	conclude	VERB
cblr-3031	537	155	the	the	DET
cblr-3031	537	156	transaction	transaction	NOUN
cblr-3031	537	157	is	be	AUX
cblr-3031	537	158	or	or	CCONJ
cblr-3031	537	159	is	be	AUX
cblr-3031	537	160	not	not	PART
cblr-3031	537	161	fair	fair	ADJ
cblr-3031	537	162	normally	normally	ADV
cblr-3031	537	163	,	,	PUNCT
cblr-3031	537	164	factors	factor	NOUN
cblr-3031	537	165	considered	consider	VERB
cblr-3031	537	166	should	should	AUX
cblr-3031	537	167	include	include	VERB
cblr-3031	537	168	current	current	ADJ
cblr-3031	537	169	and	and	CCONJ
cblr-3031	537	170	historical	historical	ADJ
cblr-3031	537	171	prices	price	NOUN
cblr-3031	537	172	,	,	PUNCT
cblr-3031	537	173	net	net	ADJ
cblr-3031	537	174	book	book	NOUN
cblr-3031	537	175	value	value	NOUN
cblr-3031	537	176	,	,	PUNCT
cblr-3031	537	177	going	go	VERB
cblr-3031	537	178	concern	concern	NOUN
cblr-3031	537	179	value	value	NOUN
cblr-3031	537	180	,	,	PUNCT
cblr-3031	537	181	and	and	CCONJ
cblr-3031	537	182	liquidation	liquidation	NOUN
cblr-3031	537	183	value	value	NOUN
cblr-3031	537	184	;	;	PUNCT
cblr-3031	537	185	prices	price	NOUN
cblr-3031	537	186	paid	pay	VERB
cblr-3031	537	187	by	by	ADP
cblr-3031	537	188	filing	file	VERB
cblr-3031	537	189	party	party	NOUN
cblr-3031	537	190	in	in	ADP
cblr-3031	537	191	recent	recent	ADJ
cblr-3031	537	192	purchases	purchase	NOUN
cblr-3031	537	193	of	of	ADP
cblr-3031	537	194	security	security	NOUN
cblr-3031	537	195	;	;	PUNCT
cblr-3031	537	196	any	any	DET
cblr-3031	537	197	expert	expert	ADJ
cblr-3031	537	198	opinions	opinion	NOUN
cblr-3031	537	199	or	or	CCONJ
cblr-3031	537	200	valuations	valuation	NOUN
cblr-3031	537	201	;	;	PUNCT
cblr-3031	537	202	terms	term	NOUN
cblr-3031	537	203	of	of	ADP
cblr-3031	537	204	other	other	ADJ
cblr-3031	537	205	firm	firm	NOUN
cblr-3031	537	206	offers	offer	VERB
cblr-3031	537	207	within	within	ADP
cblr-3031	537	208	two	two	NUM
cblr-3031	537	209	years	year	NOUN
cblr-3031	537	210	;	;	PUNCT
cblr-3031	537	211	procedural	procedural	ADJ
cblr-3031	537	212	safeguards	safeguard	NOUN
cblr-3031	537	213	for	for	ADP
cblr-3031	537	214	minority	minority	NOUN
cblr-3031	537	215	protection'69	protection'69	NOUN
cblr-3031	537	216	whether	whether	SCONJ
cblr-3031	537	217	approval	approval	NOUN
cblr-3031	537	218	of	of	ADP
cblr-3031	537	219	majority	majority	NOUN
cblr-3031	537	220	of	of	ADP
cblr-3031	537	221	unaffiliated	unaffiliated	ADJ
cblr-3031	537	222	stockholders	stockholder	NOUN
cblr-3031	537	223	was	be	AUX
cblr-3031	537	224	required	require	VERB
cblr-3031	537	225	item	item	NOUN
cblr-3031	537	226	9	9	NUM
cblr-3031	537	227	.	.	PUNCT
cblr-3031	537	228	reports	report	NOUN
cblr-3031	537	229	,	,	PUNCT
cblr-3031	537	230	opinions	opinion	NOUN
cblr-3031	537	231	,	,	PUNCT
cblr-3031	537	232	appraisals	appraisal	NOUN
cblr-3031	537	233	,	,	PUNCT
cblr-3031	537	234	and	and	CCONJ
cblr-3031	537	235	167	167	NUM
cblr-3031	537	236	17	17	NUM
cblr-3031	537	237	c.f.r	c.f.r	NOUN
cblr-3031	537	238	.	.	PUNCT
cblr-3031	538	1	§	§	PROPN
cblr-3031	538	2	229.1013	229.1013	NUM
cblr-3031	538	3	(	(	PUNCT
cblr-3031	538	4	2003	2003	NUM
cblr-3031	538	5	)	)	PUNCT
cblr-3031	538	6	.	.	PUNCT
cblr-3031	539	1	168	168	NUM
cblr-3031	539	2	17	17	NUM
cblr-3031	539	3	c.f.r	c.f.r	NOUN
cblr-3031	539	4	.	.	PUNCT
cblr-3031	540	1	§	§	PROPN
cblr-3031	540	2	229.1014	229.1014	NUM
cblr-3031	540	3	(	(	PUNCT
cblr-3031	540	4	2003	2003	NUM
cblr-3031	540	5	)	)	PUNCT
cblr-3031	540	6	.	.	PUNCT
cblr-3031	541	1	169	169	NUM
cblr-3031	541	2	see	see	VERB
cblr-3031	541	3	17	17	NUM
cblr-3031	541	4	c.f.r	c.f.r	NOUN
cblr-3031	541	5	.	.	PUNCT
cblr-3031	542	1	229.1014(f)(2	229.1014(f)(2	NOUN
cblr-3031	542	2	)	)	PUNCT
cblr-3031	542	3	(	(	PUNCT
cblr-3031	542	4	2003	2003	NUM
cblr-3031	542	5	)	)	PUNCT
cblr-3031	542	6	.	.	PUNCT
cblr-3031	543	1	negotiations	negotiation	NOUN
cblr-3031	543	2	7	7	NUM
cblr-3031	543	3	'	'	PART
cblr-3031	543	4	all	all	DET
cblr-3031	543	5	expert	expert	NOUN
cblr-3031	543	6	reports	report	NOUN
cblr-3031	543	7	,	,	PUNCT
cblr-3031	543	8	opinions	opinion	NOUN
cblr-3031	543	9	,	,	PUNCT
cblr-3031	543	10	or	or	CCONJ
cblr-3031	543	11	appraisals	appraisal	NOUN
cblr-3031	543	12	from	from	ADP
cblr-3031	543	13	outside	outside	ADJ
cblr-3031	543	14	parties	party	NOUN
cblr-3031	543	15	that	that	PRON
cblr-3031	543	16	are	be	AUX
cblr-3031	543	17	materially	materially	ADV
cblr-3031	543	18	related	relate	VERB
cblr-3031	543	19	to	to	ADP
cblr-3031	543	20	the	the	DET
cblr-3031	543	21	going	go	VERB
cblr-3031	543	22	private	private	ADJ
cblr-3031	543	23	transaction	transaction	NOUN
cblr-3031	543	24	identity	identity	NOUN
cblr-3031	543	25	and	and	CCONJ
cblr-3031	543	26	qualifications	qualification	NOUN
cblr-3031	543	27	of	of	ADP
cblr-3031	543	28	expert	expert	ADJ
cblr-3031	543	29	methods	method	NOUN
cblr-3031	543	30	by	by	ADP
cblr-3031	543	31	which	which	DET
cblr-3031	543	32	expert	expert	NOUN
cblr-3031	543	33	was	be	AUX
cblr-3031	543	34	selected	select	VERB
cblr-3031	543	35	any	any	DET
cblr-3031	543	36	material	material	NOUN
cblr-3031	543	37	relationship	relationship	NOUN
cblr-3031	543	38	during	during	ADP
cblr-3031	543	39	preceding	precede	VERB
cblr-3031	543	40	two	two	NUM
cblr-3031	543	41	years	year	NOUN
cblr-3031	543	42	between	between	ADP
cblr-3031	543	43	outside	outside	ADJ
cblr-3031	543	44	party	party	NOUN
cblr-3031	543	45	and	and	CCONJ
cblr-3031	543	46	company	company	NOUN
cblr-3031	543	47	or	or	CCONJ
cblr-3031	543	48	affiliates	affiliate	NOUN
cblr-3031	543	49	summary	summary	NOUN
cblr-3031	543	50	of	of	ADP
cblr-3031	543	51	findings	finding	NOUN
cblr-3031	543	52	and	and	CCONJ
cblr-3031	543	53	recommendations	recommendation	NOUN
cblr-3031	543	54	of	of	ADP
cblr-3031	543	55	expert	expert	NOUN
cblr-3031	543	56	,	,	PUNCT
cblr-3031	543	57	methods	method	NOUN
cblr-3031	543	58	used	use	VERB
cblr-3031	543	59	to	to	PART
cblr-3031	543	60	arrive	arrive	VERB
cblr-3031	543	61	at	at	ADP
cblr-3031	543	62	them	they	PRON
cblr-3031	543	63	,	,	PUNCT
cblr-3031	543	64	any	any	DET
cblr-3031	543	65	limitations	limitation	NOUN
cblr-3031	543	66	established	establish	VERB
cblr-3031	543	67	by	by	ADP
cblr-3031	543	68	company	company	NOUN
cblr-3031	543	69	on	on	ADP
cblr-3031	543	70	scope	scope	NOUN
cblr-3031	543	71	of	of	ADP
cblr-3031	543	72	investigation	investigation	NOUN
cblr-3031	543	73	,	,	PUNCT
cblr-3031	543	74	and	and	CCONJ
cblr-3031	543	75	any	any	DET
cblr-3031	543	76	instructions	instruction	NOUN
cblr-3031	543	77	received	receive	VERB
cblr-3031	543	78	by	by	ADP
cblr-3031	543	79	company	company	NOUN
cblr-3031	543	80	or	or	CCONJ
cblr-3031	543	81	affiliate	affiliate	NOUN
cblr-3031	543	82	statement	statement	NOUN
cblr-3031	543	83	that	that	PRON
cblr-3031	543	84	report	report	NOUN
cblr-3031	543	85	is	be	AUX
cblr-3031	543	86	available	available	ADJ
cblr-3031	543	87	for	for	ADP
cblr-3031	543	88	inspection	inspection	NOUN
cblr-3031	543	89	item	item	NOUN
cblr-3031	543	90	10	10	NUM
cblr-3031	543	91	.	.	PUNCT
cblr-3031	543	92	source	source	NOUN
cblr-3031	543	93	and	and	CCONJ
cblr-3031	543	94	amounts	amount	NOUN
cblr-3031	543	95	of	of	ADP
cblr-3031	543	96	funds	fund	NOUN
cblr-3031	543	97	or	or	CCONJ
cblr-3031	543	98	other	other	ADJ
cblr-3031	543	99	consideration	consideration	NOUN
cblr-3031	543	100	171	171	NUM
cblr-3031	543	101	specific	specific	ADJ
cblr-3031	543	102	sources	source	NOUN
cblr-3031	543	103	and	and	CCONJ
cblr-3031	543	104	total	total	ADJ
cblr-3031	543	105	amounts	amount	NOUN
cblr-3031	543	106	of	of	ADP
cblr-3031	543	107	funds	fund	NOUN
cblr-3031	543	108	or	or	CCONJ
cblr-3031	543	109	other	other	ADJ
cblr-3031	543	110	consideration	consideration	NOUN
cblr-3031	543	111	to	to	PART
cblr-3031	543	112	be	be	AUX
cblr-3031	543	113	used	use	VERB
cblr-3031	543	114	in	in	ADP
cblr-3031	543	115	the	the	DET
cblr-3031	543	116	transaction	transaction	NOUN
cblr-3031	543	117	;	;	PUNCT
cblr-3031	543	118	if	if	SCONJ
cblr-3031	543	119	tender	tender	NOUN
cblr-3031	543	120	offer	offer	NOUN
cblr-3031	543	121	,	,	PUNCT
cblr-3031	543	122	amount	amount	NOUN
cblr-3031	543	123	of	of	ADP
cblr-3031	543	124	funds	fund	NOUN
cblr-3031	543	125	or	or	CCONJ
cblr-3031	543	126	other	other	ADJ
cblr-3031	543	127	consideration	consideration	NOUN
cblr-3031	543	128	required	require	VERB
cblr-3031	543	129	to	to	PART
cblr-3031	543	130	purchase	purchase	VERB
cblr-3031	543	131	maximum	maximum	ADJ
cblr-3031	543	132	amount	amount	NOUN
cblr-3031	543	133	sought	seek	VERB
cblr-3031	543	134	material	material	NOUN
cblr-3031	543	135	conditions	condition	NOUN
cblr-3031	543	136	to	to	ADP
cblr-3031	543	137	financing	financing	NOUN
cblr-3031	543	138	and	and	CCONJ
cblr-3031	543	139	alternative	alternative	ADJ
cblr-3031	543	140	plans	plan	NOUN
cblr-3031	543	141	if	if	SCONJ
cblr-3031	543	142	such	such	ADJ
cblr-3031	543	143	financing	financing	NOUN
cblr-3031	543	144	falls	fall	VERB
cblr-3031	543	145	through	through	ADP
cblr-3031	543	146	itemized	itemize	VERB
cblr-3031	543	147	statement	statement	NOUN
cblr-3031	543	148	of	of	ADP
cblr-3031	543	149	all	all	DET
cblr-3031	543	150	expenses	expense	NOUN
cblr-3031	543	151	expected	expect	VERB
cblr-3031	543	152	to	to	PART
cblr-3031	543	153	be	be	AUX
cblr-3031	543	154	incurred	incur	VERB
cblr-3031	543	155	in	in	ADP
cblr-3031	543	156	transaction	transaction	NOUN
cblr-3031	543	157	summary	summary	NOUN
cblr-3031	543	158	of	of	ADP
cblr-3031	543	159	loan	loan	NOUN
cblr-3031	543	160	arrangements	arrangement	NOUN
cblr-3031	543	161	if	if	SCONJ
cblr-3031	543	162	funds	fund	NOUN
cblr-3031	543	163	are	be	AUX
cblr-3031	543	164	borrowed	borrow	VERB
cblr-3031	543	165	item	item	NOUN
cblr-3031	543	166	11	11	NUM
cblr-3031	543	167	.	.	PUNCT
cblr-3031	544	1	interest	interest	NOUN
cblr-3031	544	2	in	in	ADP
cblr-3031	544	3	securities	security	NOUN
cblr-3031	544	4	of	of	ADP
cblr-3031	544	5	the	the	DET
cblr-3031	544	6	subject	subject	ADJ
cblr-3031	544	7	company	company	NOUN
cblr-3031	544	8	'	'	PART
cblr-3031	544	9	17	17	NUM
cblr-3031	544	10	2	2	NUM
cblr-3031	544	11	the	the	DET
cblr-3031	544	12	number	number	NOUN
cblr-3031	544	13	of	of	ADP
cblr-3031	544	14	shares	share	NOUN
cblr-3031	544	15	and	and	CCONJ
cblr-3031	544	16	percentage	percentage	NOUN
cblr-3031	544	17	of	of	ADP
cblr-3031	544	18	company	company	NOUN
cblr-3031	544	19	's	's	PART
cblr-3031	544	20	outstanding	outstanding	ADJ
cblr-3031	544	21	shares	share	NOUN
cblr-3031	544	22	beneficially	beneficially	ADV
cblr-3031	544	23	owned	own	VERB
cblr-3031	544	24	by	by	ADP
cblr-3031	544	25	each	each	DET
cblr-3031	544	26	person	person	NOUN
cblr-3031	544	27	named	name	VERB
cblr-3031	544	28	in	in	ADP
cblr-3031	544	29	item	item	NOUN
cblr-3031	544	30	3	3	NUM
cblr-3031	544	31	and	and	CCONJ
cblr-3031	544	32	by	by	ADP
cblr-3031	544	33	each	each	DET
cblr-3031	544	34	associate	associate	ADJ
cblr-3031	544	35	and	and	CCONJ
cblr-3031	544	36	majority	majority	NOUN
cblr-3031	544	37	-	-	PUNCT
cblr-3031	544	38	owned	own	VERB
cblr-3031	544	39	subsidiary	subsidiary	NOUN
cblr-3031	544	40	of	of	ADP
cblr-3031	544	41	such	such	ADJ
cblr-3031	544	42	persons	person	NOUN
cblr-3031	544	43	170	170	NUM
cblr-3031	544	44	17	17	NUM
cblr-3031	544	45	c.f.r	c.f.r	NOUN
cblr-3031	544	46	.	.	PUNCT
cblr-3031	545	1	§	§	PROPN
cblr-3031	545	2	229.1015	229.1015	NUM
cblr-3031	545	3	(	(	PUNCT
cblr-3031	545	4	2003	2003	NUM
cblr-3031	545	5	)	)	PUNCT
cblr-3031	545	6	.	.	PUNCT
cblr-3031	546	1	171	171	NUM
cblr-3031	546	2	17	17	NUM
cblr-3031	546	3	c.f.r	c.f.r	NOUN
cblr-3031	546	4	.	.	PUNCT
cblr-3031	547	1	§	§	PROPN
cblr-3031	547	2	229.1007	229.1007	NUM
cblr-3031	547	3	(	(	PUNCT
cblr-3031	547	4	2003	2003	NUM
cblr-3031	547	5	)	)	PUNCT
cblr-3031	547	6	.	.	PUNCT
cblr-3031	548	1	172	172	NUM
cblr-3031	548	2	17	17	NUM
cblr-3031	548	3	c.f.r	c.f.r	NOUN
cblr-3031	548	4	.	.	PUNCT
cblr-3031	549	1	§	§	PROPN
cblr-3031	549	2	229.1008	229.1008	NUM
cblr-3031	549	3	(	(	PUNCT
cblr-3031	549	4	2003	2003	NUM
cblr-3031	549	5	)	)	PUNCT
cblr-3031	549	6	.	.	PUNCT
cblr-3031	550	1	[	[	X
cblr-3031	550	2	vol	vol	NOUN
cblr-3031	550	3	.	.	PUNCT
cblr-3031	551	1	2004columbia	2004columbia	NUM
cblr-3031	551	2	business	business	NOUN
cblr-3031	551	3	la	la	PROPN
cblr-3031	551	4	w	w	PROPN
cblr-3031	551	5	review	review	NOUN
cblr-3031	551	6	no	no	INTJ
cblr-3031	551	7	.	.	PUNCT
cblr-3031	552	1	2:505	2:505	NUM
cblr-3031	552	2	]	]	X
cblr-3031	552	3	survey	survey	NOUN
cblr-3031	552	4	:	:	PUNCT
cblr-3031	552	5	a	a	DET
cblr-3031	552	6	brief	brief	ADJ
cblr-3031	552	7	roadmap	roadmap	NOUN
cblr-3031	552	8	to	to	ADP
cblr-3031	552	9	going	go	VERB
cblr-3031	552	10	private	private	ADJ
cblr-3031	552	11	545	545	NUM
cblr-3031	552	12	all	all	DET
cblr-3031	552	13	transactions	transaction	NOUN
cblr-3031	552	14	in	in	ADP
cblr-3031	552	15	the	the	DET
cblr-3031	552	16	company	company	NOUN
cblr-3031	552	17	's	's	PART
cblr-3031	552	18	securities	security	NOUN
cblr-3031	552	19	involving	involve	VERB
cblr-3031	552	20	such	such	ADJ
cblr-3031	552	21	persons	person	NOUN
cblr-3031	552	22	during	during	ADP
cblr-3031	552	23	the	the	DET
cblr-3031	552	24	60	60	NUM
cblr-3031	552	25	days	day	NOUN
cblr-3031	552	26	prior	prior	ADV
cblr-3031	552	27	to	to	ADP
cblr-3031	552	28	filing	file	VERB
cblr-3031	552	29	item	item	NOUN
cblr-3031	552	30	12	12	NUM
cblr-3031	552	31	.	.	PUNCT
cblr-3031	553	1	the	the	DET
cblr-3031	553	2	solicitation	solicitation	NOUN
cblr-3031	553	3	of	of	ADP
cblr-3031	553	4	recommendation'73	recommendation'73	PROPN
cblr-3031	553	5	whether	whether	SCONJ
cblr-3031	553	6	filing	filing	NOUN
cblr-3031	553	7	person	person	NOUN
cblr-3031	553	8	is	be	AUX
cblr-3031	553	9	recommending	recommend	VERB
cblr-3031	553	10	unaffiliated	unaffiliated	ADJ
cblr-3031	553	11	stockholders	stockholder	NOUN
cblr-3031	553	12	vote	vote	NOUN
cblr-3031	553	13	for	for	ADP
cblr-3031	553	14	or	or	CCONJ
cblr-3031	553	15	against	against	ADP
cblr-3031	553	16	or	or	CCONJ
cblr-3031	553	17	sell	sell	VERB
cblr-3031	553	18	their	their	PRON
cblr-3031	553	19	shares	share	NOUN
cblr-3031	553	20	in	in	ADP
cblr-3031	553	21	connection	connection	NOUN
cblr-3031	553	22	with	with	ADP
cblr-3031	553	23	the	the	DET
cblr-3031	553	24	transaction	transaction	NOUN
cblr-3031	553	25	reasons	reason	NOUN
cblr-3031	553	26	for	for	ADP
cblr-3031	553	27	position	position	NOUN
cblr-3031	553	28	taken	take	VERB
cblr-3031	553	29	to	to	ADP
cblr-3031	553	30	the	the	DET
cblr-3031	553	31	extent	extent	NOUN
cblr-3031	553	32	known	know	VERB
cblr-3031	553	33	after	after	ADP
cblr-3031	553	34	reasonable	reasonable	ADJ
cblr-3031	553	35	inquiry	inquiry	NOUN
cblr-3031	553	36	,	,	PUNCT
cblr-3031	553	37	whether	whether	SCONJ
cblr-3031	553	38	any	any	DET
cblr-3031	553	39	officer	officer	NOUN
cblr-3031	553	40	,	,	PUNCT
cblr-3031	553	41	director	director	NOUN
cblr-3031	553	42	,	,	PUNCT
cblr-3031	553	43	affiliate	affiliate	NOUN
cblr-3031	553	44	,	,	PUNCT
cblr-3031	553	45	or	or	CCONJ
cblr-3031	553	46	other	other	ADJ
cblr-3031	553	47	person	person	NOUN
cblr-3031	553	48	named	name	VERB
cblr-3031	553	49	in	in	ADP
cblr-3031	553	50	item	item	NOUN
cblr-3031	553	51	3	3	NUM
cblr-3031	553	52	intend	intend	VERB
cblr-3031	553	53	to	to	PART
cblr-3031	553	54	sell	sell	VERB
cblr-3031	553	55	or	or	CCONJ
cblr-3031	553	56	tender	tender	ADJ
cblr-3031	553	57	shares	share	NOUN
cblr-3031	553	58	or	or	CCONJ
cblr-3031	553	59	,	,	PUNCT
cblr-3031	553	60	if	if	SCONJ
cblr-3031	553	61	vote	vote	NOUN
cblr-3031	553	62	is	be	AUX
cblr-3031	553	63	involved	involve	VERB
cblr-3031	553	64	,	,	PUNCT
cblr-3031	553	65	how	how	SCONJ
cblr-3031	553	66	shares	share	NOUN
cblr-3031	553	67	or	or	CCONJ
cblr-3031	553	68	proxy	proxy	NOUN
cblr-3031	553	69	held	hold	VERB
cblr-3031	553	70	by	by	ADP
cblr-3031	553	71	persons	person	NOUN
cblr-3031	553	72	will	will	AUX
cblr-3031	553	73	be	be	AUX
cblr-3031	553	74	voted	vote	VERB
cblr-3031	553	75	,	,	PUNCT
cblr-3031	553	76	and	and	CCONJ
cblr-3031	553	77	the	the	DET
cblr-3031	553	78	reasons	reason	NOUN
cblr-3031	553	79	for	for	ADP
cblr-3031	553	80	the	the	DET
cblr-3031	553	81	intended	intend	VERB
cblr-3031	553	82	actions	action	NOUN
cblr-3031	553	83	item	item	VERB
cblr-3031	553	84	13	13	NUM
cblr-3031	553	85	.	.	PUNCT
cblr-3031	554	1	financial	financial	ADJ
cblr-3031	554	2	statements'74	statements'74	PROPN
cblr-3031	554	3	audited	audit	VERB
cblr-3031	554	4	financial	financial	ADJ
cblr-3031	554	5	statements	statement	NOUN
cblr-3031	554	6	for	for	ADP
cblr-3031	554	7	preceding	precede	VERB
cblr-3031	554	8	two	two	NUM
cblr-3031	554	9	years	year	NOUN
cblr-3031	554	10	unaudited	unaudite	VERB
cblr-3031	554	11	balance	balance	NOUN
cblr-3031	554	12	sheets	sheet	NOUN
cblr-3031	554	13	,	,	PUNCT
cblr-3031	554	14	comparative	comparative	ADJ
cblr-3031	554	15	year	year	NOUN
cblr-3031	554	16	-	-	PUNCT
cblr-3031	554	17	to	to	ADP
cblr-3031	554	18	-	-	PUNCT
cblr-3031	554	19	date	date	NOUN
cblr-3031	554	20	income	income	NOUN
cblr-3031	554	21	statements	statement	NOUN
cblr-3031	554	22	,	,	PUNCT
cblr-3031	554	23	cash	cash	NOUN
cblr-3031	554	24	flow	flow	NOUN
cblr-3031	554	25	statements	statement	NOUN
cblr-3031	554	26	,	,	PUNCT
cblr-3031	554	27	and	and	CCONJ
cblr-3031	554	28	comprehensive	comprehensive	ADJ
cblr-3031	554	29	income	income	NOUN
cblr-3031	554	30	included	include	VERB
cblr-3031	554	31	in	in	ADP
cblr-3031	554	32	company	company	NOUN
cblr-3031	554	33	's	's	PART
cblr-3031	554	34	most	most	ADV
cblr-3031	554	35	recent	recent	ADJ
cblr-3031	554	36	quarterly	quarterly	ADJ
cblr-3031	554	37	report	report	NOUN
cblr-3031	554	38	ratio	ratio	NOUN
cblr-3031	554	39	of	of	ADP
cblr-3031	554	40	earnings	earning	NOUN
cblr-3031	554	41	to	to	ADP
cblr-3031	554	42	fixed	fix	VERB
cblr-3031	554	43	charges	charge	NOUN
cblr-3031	554	44	for	for	ADP
cblr-3031	554	45	preceding	precede	VERB
cblr-3031	554	46	two	two	NUM
cblr-3031	554	47	years	year	NOUN
cblr-3031	554	48	book	book	NOUN
cblr-3031	554	49	value	value	NOUN
cblr-3031	554	50	per	per	ADP
cblr-3031	554	51	share	share	NOUN
cblr-3031	554	52	as	as	ADP
cblr-3031	554	53	of	of	ADP
cblr-3031	554	54	most	most	ADJ
cblr-3031	554	55	recent	recent	ADJ
cblr-3031	554	56	balance	balance	NOUN
cblr-3031	554	57	sheet	sheet	NOUN
cblr-3031	554	58	if	if	SCONJ
cblr-3031	554	59	material	material	NOUN
cblr-3031	554	60	,	,	PUNCT
cblr-3031	554	61	pro	pro	X
cblr-3031	554	62	forma	forma	NOUN
cblr-3031	554	63	information	information	NOUN
cblr-3031	554	64	on	on	ADP
cblr-3031	554	65	effect	effect	NOUN
cblr-3031	554	66	of	of	ADP
cblr-3031	554	67	transaction	transaction	NOUN
cblr-3031	554	68	on	on	ADP
cblr-3031	554	69	these	these	DET
cblr-3031	554	70	statements	statement	NOUN
cblr-3031	554	71	fair	fair	ADJ
cblr-3031	554	72	and	and	CCONJ
cblr-3031	554	73	adequate	adequate	ADJ
cblr-3031	554	74	summary	summary	NOUN
cblr-3031	554	75	of	of	ADP
cblr-3031	554	76	all	all	DET
cblr-3031	554	77	information	information	NOUN
cblr-3031	554	78	disclosed	disclose	VERB
cblr-3031	554	79	under	under	ADP
cblr-3031	554	80	this	this	DET
cblr-3031	554	81	section	section	NOUN
cblr-3031	554	82	item	item	NOUN
cblr-3031	554	83	14	14	NUM
cblr-3031	554	84	.	.	PUNCT
cblr-3031	555	1	persons	person	NOUN
cblr-3031	555	2	/	/	SYM
cblr-3031	555	3	assets	asset	NOUN
cblr-3031	555	4	,	,	PUNCT
cblr-3031	555	5	retained	retain	VERB
cblr-3031	555	6	,	,	PUNCT
cblr-3031	555	7	employed	employ	VERB
cblr-3031	555	8	,	,	PUNCT
cblr-3031	555	9	compensated	compensate	VERB
cblr-3031	555	10	,	,	PUNCT
cblr-3031	555	11	or	or	CCONJ
cblr-3031	555	12	used7	used7	NOUN
cblr-3031	555	13	5	5	NUM
cblr-3031	555	14	persons	person	NOUN
cblr-3031	555	15	to	to	PART
cblr-3031	555	16	be	be	AUX
cblr-3031	555	17	retained	retain	VERB
cblr-3031	555	18	,	,	PUNCT
cblr-3031	555	19	employed	employ	VERB
cblr-3031	555	20	,	,	PUNCT
cblr-3031	555	21	or	or	CCONJ
cblr-3031	555	22	compensated	compensate	VERB
cblr-3031	555	23	to	to	PART
cblr-3031	555	24	make	make	VERB
cblr-3031	555	25	solicitations	solicitation	NOUN
cblr-3031	555	26	or	or	CCONJ
cblr-3031	555	27	recommendations	recommendation	NOUN
cblr-3031	555	28	in	in	ADP
cblr-3031	555	29	connection	connection	NOUN
cblr-3031	555	30	with	with	ADP
cblr-3031	555	31	transaction	transaction	NOUN
cblr-3031	555	32	and	and	CCONJ
cblr-3031	555	33	material	material	NOUN
cblr-3031	555	34	terms	term	NOUN
cblr-3031	555	35	of	of	ADP
cblr-3031	555	36	retainer	retainer	NOUN
cblr-3031	555	37	or	or	CCONJ
cblr-3031	555	38	employment	employment	NOUN
cblr-3031	555	39	agreement	agreement	NOUN
cblr-3031	555	40	173	173	NUM
cblr-3031	555	41	17	17	NUM
cblr-3031	555	42	c.f.r	c.f.r	NOUN
cblr-3031	555	43	.	.	PUNCT
cblr-3031	556	1	§	§	PROPN
cblr-3031	556	2	229.1012(d	229.1012(d	PROPN
cblr-3031	556	3	)	)	PUNCT
cblr-3031	556	4	,	,	PUNCT
cblr-3031	556	5	(	(	PUNCT
cblr-3031	556	6	e	e	NOUN
cblr-3031	556	7	)	)	PUNCT
cblr-3031	556	8	(	(	PUNCT
cblr-3031	556	9	2003	2003	NUM
cblr-3031	556	10	)	)	PUNCT
cblr-3031	556	11	.	.	PUNCT
cblr-3031	557	1	174	174	NUM
cblr-3031	557	2	17	17	NUM
cblr-3031	557	3	c.f.r	c.f.r	NOUN
cblr-3031	557	4	.	.	PUNCT
cblr-3031	558	1	§	§	PROPN
cblr-3031	558	2	229.1010(a)-(b	229.1010(a)-(b	NUM
cblr-3031	558	3	)	)	PUNCT
cblr-3031	558	4	(	(	PUNCT
cblr-3031	558	5	2003	2003	NUM
cblr-3031	558	6	)	)	PUNCT
cblr-3031	558	7	.	.	PUNCT
cblr-3031	559	1	175	175	NUM
cblr-3031	559	2	17	17	NUM
cblr-3031	559	3	c.f.r	c.f.r	NOUN
cblr-3031	559	4	.	.	PUNCT
cblr-3031	560	1	§	§	PROPN
cblr-3031	560	2	229.1009	229.1009	NUM
cblr-3031	560	3	(	(	PUNCT
cblr-3031	560	4	2003	2003	NUM
cblr-3031	560	5	)	)	PUNCT
cblr-3031	560	6	.	.	PUNCT
cblr-3031	561	1	columbia	columbia	PROPN
cblr-3031	561	2	business	business	PROPN
cblr-3031	561	3	law	law	PROPN
cblr-3031	561	4	review	review	VERB
cblr-3031	561	5	employees	employee	NOUN
cblr-3031	561	6	or	or	CCONJ
cblr-3031	561	7	corporate	corporate	ADJ
cblr-3031	561	8	assets	asset	NOUN
cblr-3031	561	9	of	of	ADP
cblr-3031	561	10	the	the	DET
cblr-3031	561	11	company	company	NOUN
cblr-3031	561	12	used	use	VERB
cblr-3031	561	13	by	by	ADP
cblr-3031	561	14	the	the	DET
cblr-3031	561	15	filing	filing	NOUN
cblr-3031	561	16	person	person	NOUN
cblr-3031	561	17	in	in	ADP
cblr-3031	561	18	connection	connection	NOUN
cblr-3031	561	19	with	with	ADP
cblr-3031	561	20	transaction	transaction	NOUN
cblr-3031	561	21	item	item	NOUN
cblr-3031	561	22	15	15	NUM
cblr-3031	561	23	.	.	PUNCT
cblr-3031	562	1	additional	additional	ADJ
cblr-3031	562	2	information	information	NOUN
cblr-3031	562	3	1	1	NUM
cblr-3031	562	4	1	1	NUM
cblr-3031	562	5	6	6	NUM
cblr-3031	562	6	any	any	DET
cblr-3031	562	7	additional	additional	ADJ
cblr-3031	562	8	material	material	NOUN
cblr-3031	562	9	information	information	NOUN
cblr-3031	562	10	needed	need	VERB
cblr-3031	562	11	to	to	PART
cblr-3031	562	12	make	make	VERB
cblr-3031	562	13	the	the	DET
cblr-3031	562	14	required	require	VERB
cblr-3031	562	15	statements	statement	NOUN
cblr-3031	562	16	not	not	PART
cblr-3031	562	17	materially	materially	ADV
cblr-3031	562	18	misleading	mislead	VERB
cblr-3031	562	19	(	(	PUNCT
cblr-3031	562	20	catch	catch	NOUN
cblr-3031	562	21	-	-	PUNCT
cblr-3031	562	22	all	all	PRON
cblr-3031	562	23	)	)	PUNCT
cblr-3031	562	24	item	item	NOUN
cblr-3031	562	25	16	16	NUM
cblr-3031	562	26	.	.	PUNCT
cblr-3031	562	27	exhibits	exhibit	VERB
cblr-3031	562	28	177	177	NUM
cblr-3031	562	29	disclosure	disclosure	NOUN
cblr-3031	562	30	materials	material	NOUN
cblr-3031	562	31	furnished	furnish	VERB
cblr-3031	562	32	to	to	ADP
cblr-3031	562	33	stockholders	stockholder	NOUN
cblr-3031	562	34	,	,	PUNCT
cblr-3031	562	35	including	include	VERB
cblr-3031	562	36	tender	tender	NOUN
cblr-3031	562	37	offer	offer	NOUN
cblr-3031	562	38	materials	material	NOUN
cblr-3031	562	39	,	,	PUNCT
cblr-3031	562	40	solicitation	solicitation	NOUN
cblr-3031	562	41	or	or	CCONJ
cblr-3031	562	42	recommendation	recommendation	NOUN
cblr-3031	562	43	,	,	PUNCT
cblr-3031	562	44	going	go	VERB
cblr-3031	562	45	private	private	ADJ
cblr-3031	562	46	disclosure	disclosure	NOUN
cblr-3031	562	47	document	document	NOUN
cblr-3031	562	48	,	,	PUNCT
cblr-3031	562	49	or	or	CCONJ
cblr-3031	562	50	prospectus	prospectus	VERB
cblr-3031	562	51	any	any	DET
cblr-3031	562	52	loan	loan	NOUN
cblr-3031	562	53	agreement	agreement	NOUN
cblr-3031	562	54	referred	refer	VERB
cblr-3031	562	55	to	to	ADP
cblr-3031	562	56	in	in	ADP
cblr-3031	562	57	response	response	NOUN
cblr-3031	562	58	to	to	PART
cblr-3031	562	59	item	item	VERB
cblr-3031	562	60	7	7	NUM
cblr-3031	562	61	any	any	DET
cblr-3031	562	62	report	report	NOUN
cblr-3031	562	63	,	,	PUNCT
cblr-3031	562	64	opinion	opinion	NOUN
cblr-3031	562	65	,	,	PUNCT
cblr-3031	562	66	or	or	CCONJ
cblr-3031	562	67	appraisal	appraisal	NOUN
cblr-3031	562	68	referred	refer	VERB
cblr-3031	562	69	to	to	ADP
cblr-3031	562	70	in	in	ADP
cblr-3031	562	71	response	response	NOUN
cblr-3031	562	72	to	to	PART
cblr-3031	562	73	item	item	VERB
cblr-3031	562	74	8	8	NUM
cblr-3031	562	75	any	any	DET
cblr-3031	562	76	document	document	NOUN
cblr-3031	562	77	setting	set	VERB
cblr-3031	562	78	forth	forth	ADP
cblr-3031	562	79	agreement	agreement	NOUN
cblr-3031	562	80	referred	refer	VERB
cblr-3031	562	81	to	to	ADP
cblr-3031	562	82	in	in	ADP
cblr-3031	562	83	item	item	NOUN
cblr-3031	562	84	5	5	NUM
cblr-3031	562	85	detailed	detailed	ADJ
cblr-3031	562	86	statement	statement	NOUN
cblr-3031	562	87	of	of	ADP
cblr-3031	562	88	stockholders	stockholder	NOUN
cblr-3031	562	89	'	'	PART
cblr-3031	562	90	appraisal	appraisal	NOUN
cblr-3031	562	91	rights	right	NOUN
cblr-3031	562	92	and	and	CCONJ
cblr-3031	562	93	procedures	procedure	NOUN
cblr-3031	562	94	for	for	ADP
cblr-3031	562	95	exercising	exercise	VERB
cblr-3031	562	96	them	they	PRON
cblr-3031	562	97	written	write	VERB
cblr-3031	562	98	instructions	instruction	NOUN
cblr-3031	562	99	supplied	supply	VERB
cblr-3031	562	100	to	to	ADP
cblr-3031	562	101	persons	person	NOUN
cblr-3031	562	102	making	make	VERB
cblr-3031	562	103	solicitations	solicitation	NOUN
cblr-3031	562	104	or	or	CCONJ
cblr-3031	562	105	recommendations	recommendation	NOUN
cblr-3031	562	106	for	for	ADP
cblr-3031	562	107	the	the	DET
cblr-3031	562	108	filer	filer	NOUN
cblr-3031	562	109	relating	relate	VERB
cblr-3031	562	110	to	to	ADP
cblr-3031	562	111	the	the	DET
cblr-3031	562	112	transaction	transaction	NOUN
cblr-3031	562	113	176	176	NUM
cblr-3031	562	114	17	17	NUM
cblr-3031	562	115	c.f.r	c.f.r	NOUN
cblr-3031	562	116	.	.	PUNCT
cblr-3031	563	1	§	§	PROPN
cblr-3031	563	2	229.1011(b	229.1011(b	PROPN
cblr-3031	563	3	)	)	PUNCT
cblr-3031	563	4	(	(	PUNCT
cblr-3031	563	5	2003	2003	NUM
cblr-3031	563	6	)	)	PUNCT
cblr-3031	563	7	.	.	PUNCT
cblr-3031	564	1	177	177	NUM
cblr-3031	564	2	17	17	NUM
cblr-3031	564	3	c.f.r	c.f.r	NOUN
cblr-3031	564	4	.	.	PUNCT
cblr-3031	565	1	§	§	PROPN
cblr-3031	565	2	229.1016(a)-(d	229.1016(a)-(d	NUM
cblr-3031	565	3	)	)	PUNCT
cblr-3031	565	4	,	,	PUNCT
cblr-3031	565	5	(	(	PUNCT
cblr-3031	565	6	m	m	NOUN
cblr-3031	565	7	)	)	PUNCT
cblr-3031	565	8	,	,	PUNCT
cblr-3031	565	9	(	(	PUNCT
cblr-3031	565	10	g	g	NOUN
cblr-3031	565	11	)	)	PUNCT
cblr-3031	565	12	(	(	PUNCT
cblr-3031	565	13	2003	2003	NUM
cblr-3031	565	14	)	)	PUNCT
cblr-3031	565	15	.	.	PUNCT
cblr-3031	566	1	[	[	X
cblr-3031	566	2	vol	vol	NOUN
cblr-3031	566	3	.	.	PUNCT
cblr-3031	566	4	2004	2004	NUM