id	sid	tid	token	lemma	pos
taxlaw-3566	1	1	j.d	j.d	PROPN
taxlaw-3566	1	2	.	.	PROPN
taxlaw-3566	1	3	2019	2019	NUM
taxlaw-3566	1	4	,	,	PUNCT
taxlaw-3566	1	5	columbia	columbia	PROPN
taxlaw-3566	1	6	law	law	PROPN
taxlaw-3566	1	7	school	school	NOUN
taxlaw-3566	1	8	.	.	PUNCT
taxlaw-3566	2	1	note	note	VERB
taxlaw-3566	2	2	the	the	DET
taxlaw-3566	2	3	partnership	partnership	NOUN
taxlaw-3566	2	4	audit	audit	NOUN
taxlaw-3566	2	5	rules	rule	NOUN
taxlaw-3566	2	6	of	of	ADP
taxlaw-3566	2	7	2015	2015	NUM
taxlaw-3566	2	8	:	:	PUNCT
taxlaw-3566	2	9	the	the	DET
taxlaw-3566	2	10	implications	implication	NOUN
taxlaw-3566	2	11	for	for	ADP
taxlaw-3566	2	12	misvalued	misvalued	ADJ
taxlaw-3566	2	13	private	private	ADJ
taxlaw-3566	2	14	funds	fund	NOUN
taxlaw-3566	2	15	and	and	CCONJ
taxlaw-3566	2	16	new	new	ADJ
taxlaw-3566	2	17	partners	partner	NOUN
taxlaw-3566	2	18	iryna	iryna	VERB
taxlaw-3566	2	19	malakhouskaya	malakhouskaya	PROPN
taxlaw-3566	2	20	*	*	PROPN
taxlaw-3566	2	21	abstract	abstract	NOUN
taxlaw-3566	2	22	this	this	DET
taxlaw-3566	2	23	note	note	NOUN
taxlaw-3566	2	24	takes	take	VERB
taxlaw-3566	2	25	an	an	DET
taxlaw-3566	2	26	interdisciplinary	interdisciplinary	ADJ
taxlaw-3566	2	27	approach	approach	NOUN
taxlaw-3566	2	28	by	by	ADP
taxlaw-3566	2	29	analyzing	analyze	VERB
taxlaw-3566	2	30	new	new	ADJ
taxlaw-3566	2	31	partnership	partnership	NOUN
taxlaw-3566	2	32	audit	audit	NOUN
taxlaw-3566	2	33	rules	rule	NOUN
taxlaw-3566	2	34	’	'	PUNCT
taxlaw-3566	2	35	effects	effect	NOUN
taxlaw-3566	2	36	on	on	ADP
taxlaw-3566	2	37	misvalued	misvalued	ADJ
taxlaw-3566	2	38	private	private	ADJ
taxlaw-3566	2	39	funds	fund	NOUN
taxlaw-3566	2	40	from	from	ADP
taxlaw-3566	2	41	securities	security	NOUN
taxlaw-3566	2	42	law	law	NOUN
taxlaw-3566	2	43	and	and	CCONJ
taxlaw-3566	2	44	tax	tax	NOUN
taxlaw-3566	2	45	law	law	NOUN
taxlaw-3566	2	46	perspectives	perspective	NOUN
taxlaw-3566	2	47	.	.	PUNCT
taxlaw-3566	3	1	first	first	ADV
taxlaw-3566	3	2	,	,	PUNCT
taxlaw-3566	3	3	the	the	DET
taxlaw-3566	3	4	funds	fund	NOUN
taxlaw-3566	3	5	’	'	PUNCT
taxlaw-3566	3	6	valuation	valuation	NOUN
taxlaw-3566	3	7	regulations	regulation	NOUN
taxlaw-3566	3	8	are	be	AUX
taxlaw-3566	3	9	examined	examine	VERB
taxlaw-3566	3	10	;	;	PUNCT
taxlaw-3566	3	11	second	second	X
taxlaw-3566	3	12	,	,	PUNCT
taxlaw-3566	3	13	the	the	DET
taxlaw-3566	3	14	new	new	ADJ
taxlaw-3566	3	15	partnership	partnership	NOUN
taxlaw-3566	3	16	audit	audit	NOUN
taxlaw-3566	3	17	rules	rule	NOUN
taxlaw-3566	3	18	are	be	AUX
taxlaw-3566	3	19	reviewed	review	VERB
taxlaw-3566	3	20	;	;	PUNCT
taxlaw-3566	3	21	and	and	CCONJ
taxlaw-3566	3	22	finally	finally	ADV
taxlaw-3566	3	23	,	,	PUNCT
taxlaw-3566	3	24	implications	implication	NOUN
taxlaw-3566	3	25	for	for	ADP
taxlaw-3566	3	26	new	new	ADJ
taxlaw-3566	3	27	investors	investor	NOUN
taxlaw-3566	3	28	and	and	CCONJ
taxlaw-3566	3	29	private	private	ADJ
taxlaw-3566	3	30	funds	fund	NOUN
taxlaw-3566	3	31	are	be	AUX
taxlaw-3566	3	32	examined	examine	VERB
taxlaw-3566	3	33	.	.	PUNCT
taxlaw-3566	4	1	this	this	DET
taxlaw-3566	4	2	note	note	NOUN
taxlaw-3566	4	3	suggests	suggest	VERB
taxlaw-3566	4	4	that	that	SCONJ
taxlaw-3566	4	5	marketability	marketability	NOUN
taxlaw-3566	4	6	of	of	ADP
taxlaw-3566	4	7	private	private	ADJ
taxlaw-3566	4	8	funds	fund	NOUN
taxlaw-3566	4	9	,	,	PUNCT
taxlaw-3566	4	10	which	which	PRON
taxlaw-3566	4	11	are	be	AUX
taxlaw-3566	4	12	ineligible	ineligible	ADJ
taxlaw-3566	4	13	for	for	ADP
taxlaw-3566	4	14	an	an	DET
taxlaw-3566	4	15	opt	opt	VERB
taxlaw-3566	4	16	-	-	PUNCT
taxlaw-3566	4	17	out	out	ADP
taxlaw-3566	4	18	option	option	NOUN
taxlaw-3566	4	19	,	,	PUNCT
taxlaw-3566	4	20	would	would	AUX
taxlaw-3566	4	21	decrease	decrease	VERB
taxlaw-3566	4	22	.	.	PUNCT
taxlaw-3566	5	1	especially	especially	ADV
taxlaw-3566	5	2	serious	serious	ADJ
taxlaw-3566	5	3	negative	negative	ADJ
taxlaw-3566	5	4	effects	effect	NOUN
taxlaw-3566	5	5	may	may	AUX
taxlaw-3566	5	6	be	be	AUX
taxlaw-3566	5	7	anticipated	anticipate	VERB
taxlaw-3566	5	8	for	for	ADP
taxlaw-3566	5	9	private	private	ADJ
taxlaw-3566	5	10	funds	fund	NOUN
taxlaw-3566	5	11	with	with	ADP
taxlaw-3566	5	12	a	a	DET
taxlaw-3566	5	13	history	history	NOUN
taxlaw-3566	5	14	of	of	ADP
taxlaw-3566	5	15	misvaluation	misvaluation	NOUN
taxlaw-3566	5	16	administrative	administrative	ADJ
taxlaw-3566	5	17	proceedings	proceeding	NOUN
taxlaw-3566	5	18	.	.	PUNCT
taxlaw-3566	6	1	nevertheless	nevertheless	ADV
taxlaw-3566	6	2	,	,	PUNCT
taxlaw-3566	6	3	several	several	ADJ
taxlaw-3566	6	4	protective	protective	ADJ
taxlaw-3566	6	5	measures	measure	NOUN
taxlaw-3566	6	6	are	be	AUX
taxlaw-3566	6	7	available	available	ADJ
taxlaw-3566	6	8	for	for	ADP
taxlaw-3566	6	9	new	new	ADJ
taxlaw-3566	6	10	partners	partner	NOUN
taxlaw-3566	6	11	who	who	PRON
taxlaw-3566	6	12	want	want	VERB
taxlaw-3566	6	13	to	to	PART
taxlaw-3566	6	14	continue	continue	VERB
taxlaw-3566	6	15	taking	take	VERB
taxlaw-3566	6	16	advantage	advantage	NOUN
taxlaw-3566	6	17	of	of	ADP
taxlaw-3566	6	18	pooled	pool	VERB
taxlaw-3566	6	19	investment	investment	NOUN
taxlaw-3566	6	20	vehicles	vehicle	NOUN
taxlaw-3566	6	21	.	.	PUNCT
taxlaw-3566	7	1	finally	finally	ADV
taxlaw-3566	7	2	,	,	PUNCT
taxlaw-3566	7	3	there	there	PRON
taxlaw-3566	7	4	is	be	VERB
taxlaw-3566	7	5	a	a	DET
taxlaw-3566	7	6	potential	potential	ADJ
taxlaw-3566	7	7	positive	positive	ADJ
taxlaw-3566	7	8	effect	effect	NOUN
taxlaw-3566	7	9	on	on	ADP
taxlaw-3566	7	10	the	the	DET
taxlaw-3566	7	11	private	private	ADJ
taxlaw-3566	7	12	funds	fund	NOUN
taxlaw-3566	7	13	’	'	PUNCT
taxlaw-3566	7	14	valuation	valuation	NOUN
taxlaw-3566	7	15	techniques	technique	NOUN
taxlaw-3566	7	16	and	and	CCONJ
taxlaw-3566	7	17	,	,	PUNCT
taxlaw-3566	7	18	consequently	consequently	ADV
taxlaw-3566	7	19	,	,	PUNCT
taxlaw-3566	7	20	on	on	ADP
taxlaw-3566	7	21	the	the	DET
taxlaw-3566	7	22	number	number	NOUN
taxlaw-3566	7	23	of	of	ADP
taxlaw-3566	7	24	the	the	DET
taxlaw-3566	7	25	sec	sec	PROPN
taxlaw-3566	7	26	administrative	administrative	ADJ
taxlaw-3566	7	27	proceedings	proceeding	NOUN
taxlaw-3566	7	28	relating	relate	VERB
taxlaw-3566	7	29	to	to	ADP
taxlaw-3566	7	30	misvalued	misvalued	ADJ
taxlaw-3566	7	31	funds	fund	NOUN
taxlaw-3566	7	32	.	.	PUNCT
taxlaw-3566	8	1	228	228	NUM
taxlaw-3566	9	1	[	[	X
taxlaw-3566	9	2	vol	vol	NOUN
taxlaw-3566	9	3	.	.	PUNCT
taxlaw-3566	10	1	10:2	10:2	NUM
taxlaw-3566	10	2	columbia	columbia	PROPN
taxlaw-3566	10	3	journal	journal	PROPN
taxlaw-3566	10	4	of	of	ADP
taxlaw-3566	10	5	tax	tax	NOUN
taxlaw-3566	10	6	law	law	NOUN
taxlaw-3566	10	7	table	table	NOUN
taxlaw-3566	10	8	of	of	ADP
taxlaw-3566	10	9	content	content	PROPN
taxlaw-3566	10	10	i.	i.	PROPN
taxlaw-3566	10	11	introduction	introduction	PROPN
taxlaw-3566	10	12	229	229	NUM
taxlaw-3566	10	13	ii	ii	NOUN
taxlaw-3566	10	14	.	.	PUNCT
taxlaw-3566	11	1	funds	fund	NOUN
taxlaw-3566	11	2	and	and	CCONJ
taxlaw-3566	11	3	misvaluation	misvaluation	NOUN
taxlaw-3566	11	4	issues	issue	NOUN
taxlaw-3566	11	5	229	229	NUM
taxlaw-3566	11	6	a.	a.	NOUN
taxlaw-3566	11	7	funds	fund	NOUN
taxlaw-3566	11	8	overview	overview	VERB
taxlaw-3566	11	9	230	230	NUM
taxlaw-3566	11	10	b.	b.	NOUN
taxlaw-3566	11	11	legal	legal	ADJ
taxlaw-3566	11	12	and	and	CCONJ
taxlaw-3566	11	13	regulatory	regulatory	ADJ
taxlaw-3566	11	14	framework	framework	NOUN
taxlaw-3566	11	15	of	of	ADP
taxlaw-3566	11	16	funds	fund	NOUN
taxlaw-3566	11	17	’	'	PUNCT
taxlaw-3566	11	18	valuation	valuation	NOUN
taxlaw-3566	11	19	231	231	NUM
taxlaw-3566	11	20	c.	c.	PROPN
taxlaw-3566	11	21	current	current	ADJ
taxlaw-3566	11	22	instances	instance	NOUN
taxlaw-3566	11	23	of	of	ADP
taxlaw-3566	11	24	misvalued	misvalued	ADJ
taxlaw-3566	11	25	funds	fund	NOUN
taxlaw-3566	11	26	234	234	NUM
taxlaw-3566	11	27	iii	iii	NOUN
taxlaw-3566	11	28	.	.	NOUN
taxlaw-3566	12	1	overview	overview	NOUN
taxlaw-3566	12	2	of	of	ADP
taxlaw-3566	12	3	the	the	DET
taxlaw-3566	12	4	partnership	partnership	NOUN
taxlaw-3566	12	5	audit	audit	NOUN
taxlaw-3566	12	6	rules	rule	VERB
taxlaw-3566	12	7	236	236	NUM
taxlaw-3566	12	8	a.	a.	NOUN
taxlaw-3566	12	9	the	the	DET
taxlaw-3566	12	10	partnership	partnership	NOUN
taxlaw-3566	12	11	audit	audit	NOUN
taxlaw-3566	12	12	rules	rule	NOUN
taxlaw-3566	12	13	in	in	ADP
taxlaw-3566	12	14	a	a	DET
taxlaw-3566	12	15	nutshell	nutshell	ADJ
taxlaw-3566	12	16	236	236	NUM
taxlaw-3566	12	17	b.	b.	PROPN
taxlaw-3566	12	18	unresolved	unresolved	ADJ
taxlaw-3566	12	19	issues	issue	NOUN
taxlaw-3566	12	20	:	:	PUNCT
taxlaw-3566	12	21	negative	negative	ADJ
taxlaw-3566	12	22	consequences	consequence	NOUN
taxlaw-3566	12	23	for	for	ADP
taxlaw-3566	12	24	new	new	ADJ
taxlaw-3566	12	25	partners	partner	NOUN
taxlaw-3566	12	26	238	238	NUM
taxlaw-3566	12	27	iv	iv	NOUN
taxlaw-3566	12	28	.	.	PUNCT
taxlaw-3566	13	1	the	the	DET
taxlaw-3566	13	2	implications	implication	NOUN
taxlaw-3566	13	3	of	of	ADP
taxlaw-3566	13	4	the	the	DET
taxlaw-3566	13	5	partnership	partnership	NOUN
taxlaw-3566	13	6	audit	audit	NOUN
taxlaw-3566	13	7	rules	rule	NOUN
taxlaw-3566	13	8	for	for	ADP
taxlaw-3566	13	9	misvalued	misvalued	ADJ
taxlaw-3566	13	10	private	private	ADJ
taxlaw-3566	13	11	funds	fund	NOUN
taxlaw-3566	13	12	and	and	CCONJ
taxlaw-3566	13	13	new	new	ADJ
taxlaw-3566	13	14	partners	partner	NOUN
taxlaw-3566	13	15	241	241	NUM
taxlaw-3566	13	16	a.	a.	NOUN
taxlaw-3566	13	17	private	private	ADJ
taxlaw-3566	13	18	funds	fund	NOUN
taxlaw-3566	13	19	’	'	PUNCT
taxlaw-3566	13	20	marketability	marketability	NOUN
taxlaw-3566	13	21	under	under	ADP
taxlaw-3566	13	22	the	the	DET
taxlaw-3566	13	23	partnership	partnership	NOUN
taxlaw-3566	13	24	audit	audit	NOUN
taxlaw-3566	13	25	rules	rule	VERB
taxlaw-3566	13	26	241	241	NUM
taxlaw-3566	13	27	b.	b.	PROPN
taxlaw-3566	13	28	protections	protection	NOUN
taxlaw-3566	13	29	for	for	ADP
taxlaw-3566	13	30	new	new	ADJ
taxlaw-3566	13	31	investors	investor	NOUN
taxlaw-3566	13	32	in	in	ADP
taxlaw-3566	13	33	private	private	ADJ
taxlaw-3566	13	34	funds	fund	NOUN
taxlaw-3566	13	35	243	243	NUM
taxlaw-3566	13	36	c.	c.	NOUN
taxlaw-3566	13	37	positive	positive	ADJ
taxlaw-3566	13	38	effects	effect	NOUN
taxlaw-3566	13	39	of	of	ADP
taxlaw-3566	13	40	the	the	DET
taxlaw-3566	13	41	new	new	ADJ
taxlaw-3566	13	42	partnership	partnership	NOUN
taxlaw-3566	13	43	audit	audit	NOUN
taxlaw-3566	13	44	rules	rule	NOUN
taxlaw-3566	13	45	on	on	ADP
taxlaw-3566	13	46	valuation	valuation	NOUN
taxlaw-3566	13	47	techniques	technique	NOUN
taxlaw-3566	13	48	246	246	NUM
taxlaw-3566	13	49	v.	v.	ADP
taxlaw-3566	13	50	conclusion	conclusion	NOUN
taxlaw-3566	13	51	247	247	NUM
taxlaw-3566	13	52	2019	2019	NUM
taxlaw-3566	13	53	]	]	PUNCT
taxlaw-3566	13	54	229	229	NUM
taxlaw-3566	14	1	the	the	DET
taxlaw-3566	14	2	partnership	partnership	NOUN
taxlaw-3566	14	3	audit	audit	NOUN
taxlaw-3566	14	4	rules	rule	NOUN
taxlaw-3566	14	5	of	of	ADP
taxlaw-3566	14	6	2015	2015	NUM
taxlaw-3566	14	7	:	:	PUNCT
taxlaw-3566	14	8	the	the	DET
taxlaw-3566	14	9	implications	implication	NOUN
taxlaw-3566	14	10	for	for	ADP
taxlaw-3566	14	11	misvalued	misvalued	ADJ
taxlaw-3566	14	12	private	private	ADJ
taxlaw-3566	14	13	funds	fund	NOUN
taxlaw-3566	14	14	and	and	CCONJ
taxlaw-3566	14	15	new	new	ADJ
taxlaw-3566	14	16	partners	partner	NOUN
taxlaw-3566	14	17	i.	i.	PROPN
taxlaw-3566	14	18	introduction	introduction	PROPN
taxlaw-3566	14	19	modern	modern	ADJ
taxlaw-3566	14	20	investors	investor	NOUN
taxlaw-3566	14	21	are	be	AUX
taxlaw-3566	14	22	presented	present	VERB
taxlaw-3566	14	23	with	with	ADP
taxlaw-3566	14	24	a	a	DET
taxlaw-3566	14	25	wide	wide	ADJ
taxlaw-3566	14	26	array	array	NOUN
taxlaw-3566	14	27	of	of	ADP
taxlaw-3566	14	28	investment	investment	NOUN
taxlaw-3566	14	29	vehicles	vehicle	NOUN
taxlaw-3566	14	30	.	.	PUNCT
taxlaw-3566	15	1	which	which	DET
taxlaw-3566	15	2	vehicle	vehicle	NOUN
taxlaw-3566	15	3	is	be	AUX
taxlaw-3566	15	4	the	the	DET
taxlaw-3566	15	5	right	right	ADJ
taxlaw-3566	15	6	one	one	NOUN
taxlaw-3566	15	7	for	for	ADP
taxlaw-3566	15	8	a	a	DET
taxlaw-3566	15	9	particular	particular	ADJ
taxlaw-3566	15	10	investor	investor	NOUN
taxlaw-3566	15	11	may	may	AUX
taxlaw-3566	15	12	depend	depend	VERB
taxlaw-3566	15	13	on	on	ADP
taxlaw-3566	15	14	many	many	ADJ
taxlaw-3566	15	15	factors	factor	NOUN
taxlaw-3566	15	16	.	.	PUNCT
taxlaw-3566	16	1	significant	significant	ADJ
taxlaw-3566	16	2	factors	factor	NOUN
taxlaw-3566	16	3	often	often	ADV
taxlaw-3566	16	4	include	include	VERB
taxlaw-3566	16	5	minimal	minimal	ADJ
taxlaw-3566	16	6	regulatory	regulatory	ADJ
taxlaw-3566	16	7	and	and	CCONJ
taxlaw-3566	16	8	legal	legal	ADJ
taxlaw-3566	16	9	requirements	requirement	NOUN
taxlaw-3566	16	10	as	as	ADV
taxlaw-3566	16	11	well	well	ADV
taxlaw-3566	16	12	as	as	ADP
taxlaw-3566	16	13	beneficial	beneficial	ADJ
taxlaw-3566	16	14	tax	tax	NOUN
taxlaw-3566	16	15	consequences	consequence	NOUN
taxlaw-3566	16	16	.	.	PUNCT
taxlaw-3566	17	1	these	these	DET
taxlaw-3566	17	2	factors	factor	NOUN
taxlaw-3566	17	3	played	play	VERB
taxlaw-3566	17	4	an	an	DET
taxlaw-3566	17	5	important	important	ADJ
taxlaw-3566	17	6	role	role	NOUN
taxlaw-3566	17	7	in	in	ADP
taxlaw-3566	17	8	attracting	attract	VERB
taxlaw-3566	17	9	wealthy	wealthy	ADJ
taxlaw-3566	17	10	individuals	individual	NOUN
taxlaw-3566	17	11	and	and	CCONJ
taxlaw-3566	17	12	institutions	institution	NOUN
taxlaw-3566	17	13	to	to	ADP
taxlaw-3566	17	14	private	private	ADJ
taxlaw-3566	17	15	funds	fund	NOUN
taxlaw-3566	17	16	,	,	PUNCT
taxlaw-3566	17	17	which	which	PRON
taxlaw-3566	17	18	may	may	AUX
taxlaw-3566	17	19	be	be	AUX
taxlaw-3566	17	20	hedge	hedge	NOUN
taxlaw-3566	17	21	funds	fund	NOUN
taxlaw-3566	17	22	,	,	PUNCT
taxlaw-3566	17	23	private	private	ADJ
taxlaw-3566	17	24	equity	equity	NOUN
taxlaw-3566	17	25	funds	fund	NOUN
taxlaw-3566	17	26	,	,	PUNCT
taxlaw-3566	17	27	or	or	CCONJ
taxlaw-3566	17	28	liquidity	liquidity	NOUN
taxlaw-3566	17	29	funds	fund	NOUN
taxlaw-3566	17	30	.	.	PUNCT
taxlaw-3566	18	1	there	there	PRON
taxlaw-3566	18	2	are	be	VERB
taxlaw-3566	18	3	,	,	PUNCT
taxlaw-3566	18	4	nevertheless	nevertheless	ADV
taxlaw-3566	18	5	,	,	PUNCT
taxlaw-3566	18	6	some	some	DET
taxlaw-3566	18	7	disadvantages	disadvantage	NOUN
taxlaw-3566	18	8	in	in	ADP
taxlaw-3566	18	9	holding	hold	VERB
taxlaw-3566	18	10	an	an	DET
taxlaw-3566	18	11	investment	investment	NOUN
taxlaw-3566	18	12	in	in	ADP
taxlaw-3566	18	13	a	a	DET
taxlaw-3566	18	14	private	private	ADJ
taxlaw-3566	18	15	fund	fund	NOUN
taxlaw-3566	18	16	.	.	PUNCT
taxlaw-3566	19	1	one	one	NUM
taxlaw-3566	19	2	of	of	ADP
taxlaw-3566	19	3	them	they	PRON
taxlaw-3566	19	4	is	be	AUX
taxlaw-3566	19	5	the	the	DET
taxlaw-3566	19	6	possibility	possibility	NOUN
taxlaw-3566	19	7	of	of	ADP
taxlaw-3566	19	8	misvaluation	misvaluation	NOUN
taxlaw-3566	19	9	of	of	ADP
taxlaw-3566	19	10	the	the	DET
taxlaw-3566	19	11	assets	asset	NOUN
taxlaw-3566	19	12	.	.	PUNCT
taxlaw-3566	20	1	since	since	SCONJ
taxlaw-3566	20	2	hedge	hedge	NOUN
taxlaw-3566	20	3	funds	fund	NOUN
taxlaw-3566	20	4	frequently	frequently	ADV
taxlaw-3566	20	5	hold	hold	VERB
taxlaw-3566	20	6	hard	hard	ADJ
taxlaw-3566	20	7	-	-	PUNCT
taxlaw-3566	20	8	to	to	ADP
taxlaw-3566	20	9	-	-	PUNCT
taxlaw-3566	20	10	value	value	NOUN
taxlaw-3566	20	11	securities	security	NOUN
taxlaw-3566	20	12	,	,	PUNCT
taxlaw-3566	20	13	misvaluation	misvaluation	NOUN
taxlaw-3566	20	14	may	may	AUX
taxlaw-3566	20	15	take	take	VERB
taxlaw-3566	20	16	place	place	NOUN
taxlaw-3566	20	17	either	either	CCONJ
taxlaw-3566	20	18	accidentally	accidentally	ADV
taxlaw-3566	20	19	or	or	CCONJ
taxlaw-3566	20	20	intentionally	intentionally	ADV
taxlaw-3566	20	21	.	.	PUNCT
taxlaw-3566	21	1	some	some	DET
taxlaw-3566	21	2	securities	security	NOUN
taxlaw-3566	21	3	and	and	CCONJ
taxlaw-3566	21	4	exchange	exchange	PROPN
taxlaw-3566	21	5	commission	commission	PROPN
taxlaw-3566	21	6	(	(	PUNCT
taxlaw-3566	21	7	“	"	PUNCT
taxlaw-3566	21	8	sec	sec	PROPN
taxlaw-3566	21	9	”	"	PUNCT
taxlaw-3566	21	10	)	)	PUNCT
taxlaw-3566	21	11	administrative	administrative	ADJ
taxlaw-3566	21	12	proceedings	proceeding	NOUN
taxlaw-3566	21	13	involving	involve	VERB
taxlaw-3566	21	14	misvaluation	misvaluation	NOUN
taxlaw-3566	21	15	become	become	AUX
taxlaw-3566	21	16	widely	widely	ADV
taxlaw-3566	21	17	publicized	publicize	VERB
taxlaw-3566	21	18	because	because	SCONJ
taxlaw-3566	21	19	of	of	ADP
taxlaw-3566	21	20	outrageous	outrageous	ADJ
taxlaw-3566	21	21	conduct	conduct	NOUN
taxlaw-3566	21	22	by	by	ADP
taxlaw-3566	21	23	the	the	DET
taxlaw-3566	21	24	managers	manager	NOUN
taxlaw-3566	21	25	.	.	PUNCT
taxlaw-3566	22	1	through	through	ADP
taxlaw-3566	22	2	enforcement	enforcement	NOUN
taxlaw-3566	22	3	of	of	ADP
taxlaw-3566	22	4	federal	federal	ADJ
taxlaw-3566	22	5	laws	law	NOUN
taxlaw-3566	22	6	and	and	CCONJ
taxlaw-3566	22	7	issuance	issuance	NOUN
taxlaw-3566	22	8	of	of	ADP
taxlaw-3566	22	9	various	various	ADJ
taxlaw-3566	22	10	publications	publication	NOUN
taxlaw-3566	22	11	,	,	PUNCT
taxlaw-3566	22	12	the	the	DET
taxlaw-3566	22	13	sec	sec	PROPN
taxlaw-3566	22	14	attempts	attempt	VERB
taxlaw-3566	22	15	to	to	PART
taxlaw-3566	22	16	guide	guide	VERB
taxlaw-3566	22	17	the	the	DET
taxlaw-3566	22	18	valuators	valuator	NOUN
taxlaw-3566	22	19	how	how	SCONJ
taxlaw-3566	22	20	to	to	PART
taxlaw-3566	22	21	deal	deal	VERB
taxlaw-3566	22	22	with	with	ADP
taxlaw-3566	22	23	hard	hard	ADJ
taxlaw-3566	22	24	-	-	PUNCT
taxlaw-3566	22	25	to	to	ADP
taxlaw-3566	22	26	-	-	PUNCT
taxlaw-3566	22	27	value	value	NOUN
taxlaw-3566	22	28	securities	security	NOUN
taxlaw-3566	22	29	.	.	PUNCT
taxlaw-3566	23	1	additionally	additionally	ADV
taxlaw-3566	23	2	,	,	PUNCT
taxlaw-3566	23	3	hedge	hedge	NOUN
taxlaw-3566	23	4	funds	fund	NOUN
taxlaw-3566	23	5	are	be	AUX
taxlaw-3566	23	6	required	require	VERB
taxlaw-3566	23	7	to	to	PART
taxlaw-3566	23	8	make	make	VERB
taxlaw-3566	23	9	disclosure	disclosure	NOUN
taxlaw-3566	23	10	statements	statement	NOUN
taxlaw-3566	23	11	about	about	ADP
taxlaw-3566	23	12	the	the	DET
taxlaw-3566	23	13	valuation	valuation	NOUN
taxlaw-3566	23	14	techniques	technique	NOUN
taxlaw-3566	23	15	they	they	PRON
taxlaw-3566	23	16	implement	implement	VERB
taxlaw-3566	23	17	.	.	PUNCT
taxlaw-3566	24	1	finally	finally	ADV
taxlaw-3566	24	2	,	,	PUNCT
taxlaw-3566	24	3	the	the	DET
taxlaw-3566	24	4	dodd	dodd	PROPN
taxlaw-3566	24	5	-	-	PUNCT
taxlaw-3566	24	6	frank	frank	PROPN
taxlaw-3566	24	7	act	act	PROPN
taxlaw-3566	24	8	imposes	impose	VERB
taxlaw-3566	24	9	advisers	adviser	NOUN
taxlaw-3566	24	10	’	’	PART
taxlaw-3566	24	11	registration	registration	NOUN
taxlaw-3566	24	12	requirement	requirement	NOUN
taxlaw-3566	24	13	for	for	ADP
taxlaw-3566	24	14	hedge	hedge	NOUN
taxlaw-3566	24	15	funds	fund	NOUN
taxlaw-3566	24	16	advisers	adviser	NOUN
taxlaw-3566	24	17	,	,	PUNCT
taxlaw-3566	24	18	which	which	PRON
taxlaw-3566	24	19	were	be	AUX
taxlaw-3566	24	20	previously	previously	ADV
taxlaw-3566	24	21	exempted	exempt	VERB
taxlaw-3566	24	22	from	from	ADP
taxlaw-3566	24	23	registration	registration	NOUN
taxlaw-3566	24	24	.	.	PUNCT
taxlaw-3566	25	1	the	the	DET
taxlaw-3566	25	2	possibility	possibility	NOUN
taxlaw-3566	25	3	of	of	ADP
taxlaw-3566	25	4	misvaluation	misvaluation	NOUN
taxlaw-3566	25	5	is	be	AUX
taxlaw-3566	25	6	no	no	ADV
taxlaw-3566	25	7	longer	long	ADV
taxlaw-3566	25	8	the	the	DET
taxlaw-3566	25	9	only	only	ADJ
taxlaw-3566	25	10	serious	serious	ADJ
taxlaw-3566	25	11	concern	concern	NOUN
taxlaw-3566	25	12	for	for	ADP
taxlaw-3566	25	13	potential	potential	ADJ
taxlaw-3566	25	14	investors	investor	NOUN
taxlaw-3566	25	15	in	in	ADP
taxlaw-3566	25	16	private	private	ADJ
taxlaw-3566	25	17	funds	fund	NOUN
taxlaw-3566	25	18	.	.	PUNCT
taxlaw-3566	26	1	in	in	ADP
taxlaw-3566	26	2	2015	2015	NUM
taxlaw-3566	26	3	,	,	PUNCT
taxlaw-3566	26	4	congress	congress	PROPN
taxlaw-3566	26	5	amended	amend	VERB
taxlaw-3566	26	6	the	the	DET
taxlaw-3566	26	7	internal	internal	ADJ
taxlaw-3566	26	8	revenue	revenue	NOUN
taxlaw-3566	26	9	code	code	NOUN
taxlaw-3566	26	10	(	(	PUNCT
taxlaw-3566	26	11	“	"	PUNCT
taxlaw-3566	26	12	code	code	NOUN
taxlaw-3566	26	13	”	"	PUNCT
taxlaw-3566	26	14	)	)	PUNCT
taxlaw-3566	26	15	and	and	CCONJ
taxlaw-3566	26	16	changed	change	VERB
taxlaw-3566	26	17	the	the	DET
taxlaw-3566	26	18	way	way	NOUN
taxlaw-3566	26	19	partnerships	partnership	NOUN
taxlaw-3566	26	20	are	be	AUX
taxlaw-3566	26	21	being	be	AUX
taxlaw-3566	26	22	audited	audit	VERB
taxlaw-3566	26	23	.	.	PUNCT
taxlaw-3566	27	1	generally	generally	ADV
taxlaw-3566	27	2	,	,	PUNCT
taxlaw-3566	27	3	private	private	ADJ
taxlaw-3566	27	4	funds	fund	NOUN
taxlaw-3566	27	5	are	be	AUX
taxlaw-3566	27	6	organized	organize	VERB
taxlaw-3566	27	7	as	as	ADP
taxlaw-3566	27	8	partnerships	partnership	NOUN
taxlaw-3566	27	9	because	because	SCONJ
taxlaw-3566	27	10	of	of	ADP
taxlaw-3566	27	11	the	the	DET
taxlaw-3566	27	12	beneficial	beneficial	ADJ
taxlaw-3566	27	13	pass	pass	VERB
taxlaw-3566	27	14	-	-	PUNCT
taxlaw-3566	27	15	through	through	ADP
taxlaw-3566	27	16	tax	tax	NOUN
taxlaw-3566	27	17	treatment	treatment	NOUN
taxlaw-3566	27	18	,	,	PUNCT
taxlaw-3566	27	19	where	where	SCONJ
taxlaw-3566	27	20	all	all	DET
taxlaw-3566	27	21	the	the	DET
taxlaw-3566	27	22	taxes	taxis	NOUN
taxlaw-3566	27	23	flow	flow	VERB
taxlaw-3566	27	24	from	from	ADP
taxlaw-3566	27	25	the	the	DET
taxlaw-3566	27	26	partnership	partnership	NOUN
taxlaw-3566	27	27	to	to	ADP
taxlaw-3566	27	28	its	its	PRON
taxlaw-3566	27	29	partners	partner	NOUN
taxlaw-3566	27	30	,	,	PUNCT
taxlaw-3566	27	31	so	so	SCONJ
taxlaw-3566	27	32	there	there	PRON
taxlaw-3566	27	33	is	be	VERB
taxlaw-3566	27	34	no	no	DET
taxlaw-3566	27	35	double	double	ADJ
taxlaw-3566	27	36	taxation	taxation	NOUN
taxlaw-3566	27	37	as	as	ADP
taxlaw-3566	27	38	under	under	ADP
taxlaw-3566	27	39	the	the	DET
taxlaw-3566	27	40	corporate	corporate	ADJ
taxlaw-3566	27	41	form	form	NOUN
taxlaw-3566	27	42	of	of	ADP
taxlaw-3566	27	43	organization	organization	NOUN
taxlaw-3566	27	44	.	.	PUNCT
taxlaw-3566	28	1	starting	start	VERB
taxlaw-3566	28	2	january	january	PROPN
taxlaw-3566	28	3	1	1	NUM
taxlaw-3566	28	4	,	,	PUNCT
taxlaw-3566	28	5	2018	2018	NUM
taxlaw-3566	28	6	,	,	PUNCT
taxlaw-3566	28	7	the	the	DET
taxlaw-3566	28	8	partnership	partnership	NOUN
taxlaw-3566	28	9	audit	audit	NOUN
taxlaw-3566	28	10	rules	rule	NOUN
taxlaw-3566	28	11	of	of	ADP
taxlaw-3566	28	12	the	the	DET
taxlaw-3566	28	13	bipartisan	bipartisan	ADJ
taxlaw-3566	28	14	budget	budget	NOUN
taxlaw-3566	28	15	act	act	NOUN
taxlaw-3566	28	16	of	of	ADP
taxlaw-3566	28	17	2015	2015	NUM
taxlaw-3566	28	18	(	(	PUNCT
taxlaw-3566	28	19	“	"	PUNCT
taxlaw-3566	28	20	partnership	partnership	NOUN
taxlaw-3566	28	21	audit	audit	NOUN
taxlaw-3566	28	22	rules	rule	NOUN
taxlaw-3566	28	23	”	"	PUNCT
taxlaw-3566	28	24	)	)	PUNCT
taxlaw-3566	28	25	have	have	AUX
taxlaw-3566	28	26	gone	go	VERB
taxlaw-3566	28	27	into	into	ADP
taxlaw-3566	28	28	effect	effect	NOUN
taxlaw-3566	28	29	.	.	PUNCT
taxlaw-3566	29	1	there	there	PRON
taxlaw-3566	29	2	are	be	VERB
taxlaw-3566	29	3	negative	negative	ADJ
taxlaw-3566	29	4	implications	implication	NOUN
taxlaw-3566	29	5	for	for	ADP
taxlaw-3566	29	6	both	both	DET
taxlaw-3566	29	7	new	new	ADJ
taxlaw-3566	29	8	partners	partner	NOUN
taxlaw-3566	29	9	and	and	CCONJ
taxlaw-3566	29	10	for	for	ADP
taxlaw-3566	29	11	private	private	ADJ
taxlaw-3566	29	12	funds	fund	NOUN
taxlaw-3566	29	13	.	.	PUNCT
taxlaw-3566	30	1	the	the	DET
taxlaw-3566	30	2	partnership	partnership	NOUN
taxlaw-3566	30	3	audit	audit	NOUN
taxlaw-3566	30	4	rules	rule	NOUN
taxlaw-3566	30	5	would	would	AUX
taxlaw-3566	30	6	allocate	allocate	VERB
taxlaw-3566	30	7	former	former	ADJ
taxlaw-3566	30	8	partners	partner	NOUN
taxlaw-3566	30	9	’	'	PUNCT
taxlaw-3566	30	10	tax	tax	NOUN
taxlaw-3566	30	11	underpayment	underpayment	NOUN
taxlaw-3566	30	12	to	to	ADP
taxlaw-3566	30	13	the	the	DET
taxlaw-3566	30	14	most	most	ADV
taxlaw-3566	30	15	current	current	ADJ
taxlaw-3566	30	16	taxable	taxable	ADJ
taxlaw-3566	30	17	year	year	NOUN
taxlaw-3566	30	18	,	,	PUNCT
taxlaw-3566	30	19	in	in	ADP
taxlaw-3566	30	20	which	which	PRON
taxlaw-3566	30	21	partners	partner	NOUN
taxlaw-3566	30	22	’	'	PUNCT
taxlaw-3566	30	23	base	base	NOUN
taxlaw-3566	30	24	may	may	AUX
taxlaw-3566	30	25	have	have	AUX
taxlaw-3566	30	26	entirely	entirely	ADV
taxlaw-3566	30	27	changed	change	VERB
taxlaw-3566	30	28	,	,	PUNCT
taxlaw-3566	30	29	and	and	CCONJ
taxlaw-3566	30	30	therefore	therefore	ADV
taxlaw-3566	30	31	new	new	ADJ
taxlaw-3566	30	32	partners	partner	NOUN
taxlaw-3566	30	33	might	might	AUX
taxlaw-3566	30	34	become	become	VERB
taxlaw-3566	30	35	liable	liable	ADJ
taxlaw-3566	30	36	for	for	ADP
taxlaw-3566	30	37	tax	tax	NOUN
taxlaw-3566	30	38	underpayments	underpayment	NOUN
taxlaw-3566	30	39	from	from	ADP
taxlaw-3566	30	40	past	past	ADJ
taxlaw-3566	30	41	years	year	NOUN
taxlaw-3566	30	42	unless	unless	SCONJ
taxlaw-3566	30	43	they	they	PRON
taxlaw-3566	30	44	locate	locate	VERB
taxlaw-3566	30	45	former	former	ADJ
taxlaw-3566	30	46	partners	partner	NOUN
taxlaw-3566	30	47	.	.	PUNCT
taxlaw-3566	31	1	there	there	PRON
taxlaw-3566	31	2	is	be	VERB
taxlaw-3566	31	3	,	,	PUNCT
taxlaw-3566	31	4	however	however	ADV
taxlaw-3566	31	5	,	,	PUNCT
taxlaw-3566	31	6	a	a	DET
taxlaw-3566	31	7	potential	potential	ADJ
taxlaw-3566	31	8	incidental	incidental	ADJ
taxlaw-3566	31	9	effect	effect	NOUN
taxlaw-3566	31	10	on	on	ADP
taxlaw-3566	31	11	improvement	improvement	NOUN
taxlaw-3566	31	12	of	of	ADP
taxlaw-3566	31	13	valuation	valuation	NOUN
taxlaw-3566	31	14	techniques	technique	NOUN
taxlaw-3566	31	15	because	because	SCONJ
taxlaw-3566	31	16	of	of	ADP
taxlaw-3566	31	17	private	private	ADJ
taxlaw-3566	31	18	funds	fund	NOUN
taxlaw-3566	31	19	’	'	PUNCT
taxlaw-3566	31	20	possible	possible	ADJ
taxlaw-3566	31	21	intention	intention	NOUN
taxlaw-3566	31	22	to	to	PART
taxlaw-3566	31	23	attract	attract	VERB
taxlaw-3566	31	24	new	new	ADJ
taxlaw-3566	31	25	partners	partner	NOUN
taxlaw-3566	31	26	.	.	PUNCT
taxlaw-3566	32	1	by	by	ADP
taxlaw-3566	32	2	improving	improve	VERB
taxlaw-3566	32	3	their	their	PRON
taxlaw-3566	32	4	valuation	valuation	NOUN
taxlaw-3566	32	5	techniques	technique	NOUN
taxlaw-3566	32	6	,	,	PUNCT
taxlaw-3566	32	7	private	private	ADJ
taxlaw-3566	32	8	funds	fund	NOUN
taxlaw-3566	32	9	might	might	AUX
taxlaw-3566	32	10	attempt	attempt	VERB
taxlaw-3566	32	11	to	to	PART
taxlaw-3566	32	12	assure	assure	VERB
taxlaw-3566	32	13	new	new	ADJ
taxlaw-3566	32	14	partners	partner	NOUN
taxlaw-3566	32	15	that	that	SCONJ
taxlaw-3566	32	16	they	they	PRON
taxlaw-3566	32	17	use	use	VERB
taxlaw-3566	32	18	credible	credible	ADJ
taxlaw-3566	32	19	valuation	valuation	NOUN
taxlaw-3566	32	20	methods	method	NOUN
taxlaw-3566	32	21	and	and	CCONJ
taxlaw-3566	32	22	would	would	AUX
taxlaw-3566	32	23	not	not	PART
taxlaw-3566	32	24	expose	expose	VERB
taxlaw-3566	32	25	new	new	ADJ
taxlaw-3566	32	26	partners	partner	NOUN
taxlaw-3566	32	27	to	to	ADP
taxlaw-3566	32	28	tax	tax	NOUN
taxlaw-3566	32	29	overpayments	overpayment	NOUN
taxlaw-3566	32	30	.	.	PUNCT
taxlaw-3566	33	1	section	section	PROPN
taxlaw-3566	33	2	ii	ii	PROPN
taxlaw-3566	33	3	of	of	ADP
taxlaw-3566	33	4	this	this	DET
taxlaw-3566	33	5	note	note	NOUN
taxlaw-3566	33	6	describes	describe	VERB
taxlaw-3566	33	7	various	various	ADJ
taxlaw-3566	33	8	funds	fund	NOUN
taxlaw-3566	33	9	,	,	PUNCT
taxlaw-3566	33	10	elaborates	elaborate	VERB
taxlaw-3566	33	11	on	on	ADP
taxlaw-3566	33	12	regulatory	regulatory	ADJ
taxlaw-3566	33	13	and	and	CCONJ
taxlaw-3566	33	14	legal	legal	ADJ
taxlaw-3566	33	15	frameworks	framework	NOUN
taxlaw-3566	33	16	for	for	ADP
taxlaw-3566	33	17	the	the	DET
taxlaw-3566	33	18	valuation	valuation	NOUN
taxlaw-3566	33	19	of	of	ADP
taxlaw-3566	33	20	private	private	ADJ
taxlaw-3566	33	21	funds	fund	NOUN
taxlaw-3566	33	22	,	,	PUNCT
taxlaw-3566	33	23	and	and	CCONJ
taxlaw-3566	33	24	references	reference	NOUN
taxlaw-3566	33	25	several	several	ADJ
taxlaw-3566	33	26	current	current	ADJ
taxlaw-3566	33	27	news	news	NOUN
taxlaw-3566	33	28	-	-	PUNCT
taxlaw-3566	33	29	making	make	VERB
taxlaw-3566	33	30	instances	instance	NOUN
taxlaw-3566	33	31	of	of	ADP
taxlaw-3566	33	32	misvaluation	misvaluation	NOUN
taxlaw-3566	33	33	.	.	PUNCT
taxlaw-3566	34	1	section	section	NOUN
taxlaw-3566	34	2	iii	iii	PROPN
taxlaw-3566	34	3	reviews	review	NOUN
taxlaw-3566	34	4	the	the	DET
taxlaw-3566	34	5	partnership	partnership	NOUN
taxlaw-3566	34	6	audit	audit	NOUN
taxlaw-3566	34	7	rules	rule	NOUN
taxlaw-3566	34	8	and	and	CCONJ
taxlaw-3566	34	9	addresses	address	NOUN
taxlaw-3566	34	10	certain	certain	ADJ
taxlaw-3566	34	11	unresolved	unresolved	ADJ
taxlaw-3566	34	12	issues	issue	NOUN
taxlaw-3566	34	13	related	relate	VERB
taxlaw-3566	34	14	to	to	ADP
taxlaw-3566	34	15	new	new	ADJ
taxlaw-3566	34	16	partners	partner	NOUN
taxlaw-3566	34	17	in	in	ADP
taxlaw-3566	34	18	private	private	ADJ
taxlaw-3566	34	19	funds	fund	NOUN
taxlaw-3566	34	20	,	,	PUNCT
taxlaw-3566	34	21	including	include	VERB
taxlaw-3566	34	22	misvalued	misvalued	ADJ
taxlaw-3566	34	23	funds	fund	NOUN
taxlaw-3566	34	24	.	.	PUNCT
taxlaw-3566	35	1	section	section	NOUN
taxlaw-3566	35	2	iv	iv	NUM
taxlaw-3566	35	3	highlights	highlight	NOUN
taxlaw-3566	35	4	potential	potential	ADJ
taxlaw-3566	35	5	effects	effect	NOUN
taxlaw-3566	35	6	of	of	ADP
taxlaw-3566	35	7	the	the	DET
taxlaw-3566	35	8	partnership	partnership	NOUN
taxlaw-3566	35	9	audit	audit	NOUN
taxlaw-3566	35	10	rules	rule	NOUN
taxlaw-3566	35	11	on	on	ADP
taxlaw-3566	35	12	private	private	ADJ
taxlaw-3566	35	13	funds	fund	NOUN
taxlaw-3566	35	14	’	'	PUNCT
taxlaw-3566	35	15	marketability	marketability	NOUN
taxlaw-3566	35	16	,	,	PUNCT
taxlaw-3566	35	17	elaborates	elaborate	VERB
taxlaw-3566	35	18	on	on	ADP
taxlaw-3566	35	19	protective	protective	ADJ
taxlaw-3566	35	20	measures	measure	NOUN
taxlaw-3566	35	21	available	available	ADJ
taxlaw-3566	35	22	for	for	ADP
taxlaw-3566	35	23	new	new	ADJ
taxlaw-3566	35	24	partners	partner	NOUN
taxlaw-3566	35	25	,	,	PUNCT
taxlaw-3566	35	26	and	and	CCONJ
taxlaw-3566	35	27	suggests	suggest	VERB
taxlaw-3566	35	28	a	a	DET
taxlaw-3566	35	29	potential	potential	ADJ
taxlaw-3566	35	30	positive	positive	ADJ
taxlaw-3566	35	31	effect	effect	NOUN
taxlaw-3566	35	32	on	on	ADP
taxlaw-3566	35	33	valuation	valuation	NOUN
taxlaw-3566	35	34	techniques	technique	NOUN
taxlaw-3566	35	35	for	for	ADP
taxlaw-3566	35	36	private	private	ADJ
taxlaw-3566	35	37	funds	fund	NOUN
taxlaw-3566	35	38	.	.	PUNCT
taxlaw-3566	36	1	ii	ii	PROPN
taxlaw-3566	36	2	.	.	PUNCT
taxlaw-3566	37	1	funds	fund	NOUN
taxlaw-3566	37	2	and	and	CCONJ
taxlaw-3566	37	3	misvaluation	misvaluation	NOUN
taxlaw-3566	37	4	issues	issue	NOUN
taxlaw-3566	37	5	230	230	NUM
taxlaw-3566	38	1	[	[	X
taxlaw-3566	38	2	vol	vol	NOUN
taxlaw-3566	38	3	.	.	PUNCT
taxlaw-3566	39	1	10:2	10:2	NUM
taxlaw-3566	39	2	columbia	columbia	PROPN
taxlaw-3566	39	3	journal	journal	PROPN
taxlaw-3566	39	4	of	of	ADP
taxlaw-3566	39	5	tax	tax	NOUN
taxlaw-3566	39	6	law	law	NOUN
taxlaw-3566	39	7	this	this	DET
taxlaw-3566	39	8	section	section	NOUN
taxlaw-3566	39	9	reviews	review	VERB
taxlaw-3566	39	10	various	various	ADJ
taxlaw-3566	39	11	investment	investment	NOUN
taxlaw-3566	39	12	vehicles	vehicle	NOUN
taxlaw-3566	39	13	available	available	ADJ
taxlaw-3566	39	14	to	to	ADP
taxlaw-3566	39	15	investors	investor	NOUN
taxlaw-3566	39	16	,	,	PUNCT
taxlaw-3566	39	17	the	the	DET
taxlaw-3566	39	18	problem	problem	NOUN
taxlaw-3566	39	19	of	of	ADP
taxlaw-3566	39	20	misvaluation	misvaluation	NOUN
taxlaw-3566	39	21	of	of	ADP
taxlaw-3566	39	22	the	the	DET
taxlaw-3566	39	23	funds	fund	NOUN
taxlaw-3566	39	24	’	'	PUNCT
taxlaw-3566	39	25	assets	asset	NOUN
taxlaw-3566	39	26	,	,	PUNCT
taxlaw-3566	39	27	and	and	CCONJ
taxlaw-3566	39	28	the	the	DET
taxlaw-3566	39	29	federal	federal	ADJ
taxlaw-3566	39	30	laws	law	NOUN
taxlaw-3566	39	31	which	which	PRON
taxlaw-3566	39	32	attempt	attempt	VERB
taxlaw-3566	39	33	to	to	PART
taxlaw-3566	39	34	protect	protect	VERB
taxlaw-3566	39	35	investors	investor	NOUN
taxlaw-3566	39	36	from	from	ADP
taxlaw-3566	39	37	the	the	DET
taxlaw-3566	39	38	funds	fund	NOUN
taxlaw-3566	39	39	’	'	PUNCT
taxlaw-3566	39	40	managers	manager	NOUN
taxlaw-3566	39	41	’	'	PUNCT
taxlaw-3566	39	42	intentional	intentional	ADJ
taxlaw-3566	39	43	or	or	CCONJ
taxlaw-3566	39	44	unintentional	unintentional	ADJ
taxlaw-3566	39	45	errors	error	NOUN
taxlaw-3566	39	46	in	in	ADP
taxlaw-3566	39	47	valuation	valuation	NOUN
taxlaw-3566	39	48	.	.	PUNCT
taxlaw-3566	40	1	a.	a.	NOUN
taxlaw-3566	40	2	funds	fund	NOUN
taxlaw-3566	40	3	overview	overview	VERB
taxlaw-3566	40	4	today	today	NOUN
taxlaw-3566	40	5	’s	’s	PART
taxlaw-3566	40	6	investors	investor	NOUN
taxlaw-3566	40	7	,	,	PUNCT
taxlaw-3566	40	8	both	both	CCONJ
taxlaw-3566	40	9	individual	individual	ADJ
taxlaw-3566	40	10	and	and	CCONJ
taxlaw-3566	40	11	institutional	institutional	ADJ
taxlaw-3566	40	12	,	,	PUNCT
taxlaw-3566	40	13	have	have	VERB
taxlaw-3566	40	14	many	many	ADJ
taxlaw-3566	40	15	choices	choice	NOUN
taxlaw-3566	40	16	regarding	regard	VERB
taxlaw-3566	40	17	where	where	SCONJ
taxlaw-3566	40	18	to	to	PART
taxlaw-3566	40	19	invest	invest	VERB
taxlaw-3566	40	20	their	their	PRON
taxlaw-3566	40	21	money	money	NOUN
taxlaw-3566	40	22	.	.	PUNCT
taxlaw-3566	41	1	common	common	ADJ
taxlaw-3566	41	2	investment	investment	NOUN
taxlaw-3566	41	3	vehicles	vehicle	NOUN
taxlaw-3566	41	4	include	include	VERB
taxlaw-3566	41	5	mutual	mutual	ADJ
taxlaw-3566	41	6	funds	fund	NOUN
taxlaw-3566	41	7	,	,	PUNCT
taxlaw-3566	41	8	private	private	ADJ
taxlaw-3566	41	9	funds	fund	NOUN
taxlaw-3566	41	10	(	(	PUNCT
taxlaw-3566	41	11	such	such	ADJ
taxlaw-3566	41	12	as	as	ADP
taxlaw-3566	41	13	hedge	hedge	NOUN
taxlaw-3566	41	14	funds	fund	NOUN
taxlaw-3566	41	15	,	,	PUNCT
taxlaw-3566	41	16	private	private	ADJ
taxlaw-3566	41	17	equity	equity	NOUN
taxlaw-3566	41	18	funds	fund	NOUN
taxlaw-3566	41	19	,	,	PUNCT
taxlaw-3566	41	20	and	and	CCONJ
taxlaw-3566	41	21	liquidity	liquidity	NOUN
taxlaw-3566	41	22	funds	fund	NOUN
taxlaw-3566	41	23	)	)	PUNCT
taxlaw-3566	41	24	,	,	PUNCT
taxlaw-3566	41	25	and	and	CCONJ
taxlaw-3566	41	26	pension	pension	NOUN
taxlaw-3566	41	27	funds	fund	NOUN
taxlaw-3566	41	28	.	.	PUNCT
taxlaw-3566	42	1	mutual	mutual	ADJ
taxlaw-3566	42	2	funds	fund	NOUN
taxlaw-3566	42	3	“	"	PUNCT
taxlaw-3566	42	4	gather	gather	VERB
taxlaw-3566	42	5	money	money	NOUN
taxlaw-3566	42	6	from	from	ADP
taxlaw-3566	42	7	numerous	numerous	ADJ
taxlaw-3566	42	8	investors	investor	NOUN
taxlaw-3566	42	9	and	and	CCONJ
taxlaw-3566	42	10	invest	invest	VERB
taxlaw-3566	42	11	in	in	ADP
taxlaw-3566	42	12	a	a	DET
taxlaw-3566	42	13	diversified	diversified	ADJ
taxlaw-3566	42	14	portfolio	portfolio	NOUN
taxlaw-3566	42	15	of	of	ADP
taxlaw-3566	42	16	assets	asset	NOUN
taxlaw-3566	42	17	,	,	PUNCT
taxlaw-3566	42	18	”	"	PUNCT
taxlaw-3566	42	19	including	include	VERB
taxlaw-3566	42	20	“	"	PUNCT
taxlaw-3566	42	21	stocks	stock	NOUN
taxlaw-3566	42	22	,	,	PUNCT
taxlaw-3566	42	23	bonds	bond	NOUN
taxlaw-3566	42	24	,	,	PUNCT
taxlaw-3566	42	25	and/or	and/or	CCONJ
taxlaw-3566	42	26	other	other	ADJ
taxlaw-3566	42	27	mutual	mutual	ADJ
taxlaw-3566	42	28	funds	fund	NOUN
taxlaw-3566	42	29	,	,	PUNCT
taxlaw-3566	42	30	”	"	PUNCT
taxlaw-3566	42	31	through	through	ADP
taxlaw-3566	42	32	continuous	continuous	ADJ
taxlaw-3566	42	33	public	public	ADJ
taxlaw-3566	42	34	offerings	offering	NOUN
taxlaw-3566	42	35	and	and	CCONJ
taxlaw-3566	42	36	redemptions	redemption	NOUN
taxlaw-3566	42	37	at	at	ADP
taxlaw-3566	42	38	net	net	ADJ
taxlaw-3566	42	39	asset	asset	NOUN
taxlaw-3566	42	40	value	value	NOUN
taxlaw-3566	42	41	determined	determine	VERB
taxlaw-3566	42	42	by	by	ADP
taxlaw-3566	42	43	their	their	PRON
taxlaw-3566	42	44	price	price	NOUN
taxlaw-3566	42	45	at	at	ADP
taxlaw-3566	42	46	the	the	DET
taxlaw-3566	42	47	markets	market	NOUN
taxlaw-3566	42	48	in	in	ADP
taxlaw-3566	42	49	which	which	PRON
taxlaw-3566	42	50	these	these	DET
taxlaw-3566	42	51	portfolio	portfolio	NOUN
taxlaw-3566	42	52	investments	investment	NOUN
taxlaw-3566	42	53	trade	trade	NOUN
taxlaw-3566	42	54	,	,	PUNCT
taxlaw-3566	42	55	or	or	CCONJ
taxlaw-3566	42	56	at	at	ADP
taxlaw-3566	42	57	prices	price	NOUN
taxlaw-3566	42	58	determined	determine	VERB
taxlaw-3566	42	59	by	by	ADP
taxlaw-3566	42	60	the	the	DET
taxlaw-3566	42	61	fund	fund	NOUN
taxlaw-3566	42	62	managers	manager	NOUN
taxlaw-3566	42	63	and	and	CCONJ
taxlaw-3566	42	64	directors	director	NOUN
taxlaw-3566	42	65	if	if	SCONJ
taxlaw-3566	42	66	there	there	PRON
taxlaw-3566	42	67	is	be	VERB
taxlaw-3566	42	68	no	no	DET
taxlaw-3566	42	69	active	active	ADJ
taxlaw-3566	42	70	public	public	ADJ
taxlaw-3566	42	71	market.1	market.1	PROPN
taxlaw-3566	42	72	hedge	hedge	NOUN
taxlaw-3566	42	73	funds	fund	NOUN
taxlaw-3566	42	74	“	"	PUNCT
taxlaw-3566	42	75	invest	invest	VERB
taxlaw-3566	42	76	the	the	DET
taxlaw-3566	42	77	assets	asset	NOUN
taxlaw-3566	42	78	of	of	ADP
taxlaw-3566	42	79	high	high	ADJ
taxlaw-3566	42	80	-	-	PUNCT
taxlaw-3566	42	81	net	net	NOUN
taxlaw-3566	42	82	-	-	PUNCT
taxlaw-3566	42	83	worth	worth	ADJ
taxlaw-3566	42	84	individuals	individual	NOUN
taxlaw-3566	42	85	in	in	ADP
taxlaw-3566	42	86	a	a	DET
taxlaw-3566	42	87	way	way	NOUN
taxlaw-3566	42	88	that	that	PRON
taxlaw-3566	42	89	is	be	AUX
taxlaw-3566	42	90	designed	design	VERB
taxlaw-3566	42	91	to	to	PART
taxlaw-3566	42	92	earn	earn	VERB
taxlaw-3566	42	93	abovemarket	abovemarket	ADJ
taxlaw-3566	42	94	returns	return	NOUN
taxlaw-3566	42	95	”	"	PUNCT
taxlaw-3566	42	96	through	through	ADP
taxlaw-3566	42	97	incorporation	incorporation	NOUN
taxlaw-3566	42	98	of	of	ADP
taxlaw-3566	42	99	“	"	PUNCT
taxlaw-3566	42	100	high	high	ADJ
taxlaw-3566	42	101	-	-	PUNCT
taxlaw-3566	42	102	risk	risk	NOUN
taxlaw-3566	42	103	strategies	strategy	NOUN
taxlaw-3566	42	104	such	such	ADJ
taxlaw-3566	42	105	as	as	ADP
taxlaw-3566	42	106	short	short	ADJ
taxlaw-3566	42	107	selling	selling	NOUN
taxlaw-3566	42	108	,	,	PUNCT
taxlaw-3566	42	109	derivatives	derivative	NOUN
taxlaw-3566	42	110	and	and	CCONJ
taxlaw-3566	42	111	leverage	leverage	NOUN
taxlaw-3566	42	112	.	.	PUNCT
taxlaw-3566	42	113	”2	”2	PUNCT
taxlaw-3566	43	1	hedge	hedge	NOUN
taxlaw-3566	43	2	funds	fund	NOUN
taxlaw-3566	43	3	often	often	ADV
taxlaw-3566	43	4	“	"	PUNCT
taxlaw-3566	43	5	rely	rely	VERB
taxlaw-3566	43	6	on	on	ADP
taxlaw-3566	43	7	active	active	ADJ
taxlaw-3566	43	8	trading	trading	NOUN
taxlaw-3566	43	9	,	,	PUNCT
taxlaw-3566	43	10	which	which	PRON
taxlaw-3566	43	11	is	be	AUX
taxlaw-3566	43	12	a	a	DET
taxlaw-3566	43	13	practice	practice	NOUN
taxlaw-3566	43	14	in	in	ADP
taxlaw-3566	43	15	which	which	PRON
taxlaw-3566	43	16	investment	investment	NOUN
taxlaw-3566	43	17	positions	position	NOUN
taxlaw-3566	43	18	are	be	AUX
taxlaw-3566	43	19	changed	change	VERB
taxlaw-3566	43	20	with	with	ADP
taxlaw-3566	43	21	high	high	ADJ
taxlaw-3566	43	22	frequency	frequency	NOUN
taxlaw-3566	43	23	–	–	PUNCT
taxlaw-3566	43	24	sometimes	sometimes	ADV
taxlaw-3566	43	25	to	to	PART
taxlaw-3566	43	26	maintain	maintain	VERB
taxlaw-3566	43	27	a	a	DET
taxlaw-3566	43	28	desired	desire	VERB
taxlaw-3566	43	29	risk	risk	NOUN
taxlaw-3566	43	30	-	-	PUNCT
taxlaw-3566	43	31	return	return	NOUN
taxlaw-3566	43	32	profile	profile	NOUN
taxlaw-3566	43	33	as	as	SCONJ
taxlaw-3566	43	34	market	market	NOUN
taxlaw-3566	43	35	prices	price	NOUN
taxlaw-3566	43	36	fluctuate	fluctuate	NOUN
taxlaw-3566	43	37	,	,	PUNCT
taxlaw-3566	43	38	and	and	CCONJ
taxlaw-3566	43	39	sometimes	sometimes	ADV
taxlaw-3566	43	40	to	to	PART
taxlaw-3566	43	41	profit	profit	VERB
taxlaw-3566	43	42	from	from	ADP
taxlaw-3566	43	43	short	short	ADJ
taxlaw-3566	43	44	-	-	PUNCT
taxlaw-3566	43	45	term	term	NOUN
taxlaw-3566	43	46	changes	change	NOUN
taxlaw-3566	43	47	in	in	ADP
taxlaw-3566	43	48	prices	price	NOUN
taxlaw-3566	43	49	.	.	PUNCT
taxlaw-3566	43	50	”3	”3	PUNCT
taxlaw-3566	44	1	pension	pension	NOUN
taxlaw-3566	44	2	funds	fund	NOUN
taxlaw-3566	44	3	can	can	AUX
taxlaw-3566	44	4	be	be	AUX
taxlaw-3566	44	5	both	both	PRON
taxlaw-3566	44	6	private	private	ADJ
taxlaw-3566	44	7	and	and	CCONJ
taxlaw-3566	44	8	public	public	ADJ
taxlaw-3566	44	9	;	;	PUNCT
taxlaw-3566	44	10	however	however	ADV
taxlaw-3566	44	11	,	,	PUNCT
taxlaw-3566	44	12	there	there	PRON
taxlaw-3566	44	13	are	be	VERB
taxlaw-3566	44	14	not	not	PART
taxlaw-3566	44	15	many	many	ADJ
taxlaw-3566	44	16	traditional	traditional	ADJ
taxlaw-3566	44	17	pension	pension	NOUN
taxlaw-3566	44	18	plans	plan	NOUN
taxlaw-3566	44	19	left	leave	VERB
taxlaw-3566	44	20	in	in	ADP
taxlaw-3566	44	21	the	the	DET
taxlaw-3566	44	22	private	private	ADJ
taxlaw-3566	44	23	sector.4	sector.4	PROPN
taxlaw-3566	44	24	private	private	ADJ
taxlaw-3566	44	25	investment	investment	NOUN
taxlaw-3566	44	26	funds	fund	NOUN
taxlaw-3566	44	27	have	have	VERB
taxlaw-3566	44	28	certain	certain	ADJ
taxlaw-3566	44	29	advantages	advantage	NOUN
taxlaw-3566	44	30	over	over	ADP
taxlaw-3566	44	31	publicly	publicly	ADV
taxlaw-3566	44	32	traded	trade	VERB
taxlaw-3566	44	33	funds	fund	NOUN
taxlaw-3566	44	34	because	because	SCONJ
taxlaw-3566	44	35	of	of	ADP
taxlaw-3566	44	36	relatively	relatively	ADV
taxlaw-3566	44	37	more	more	ADV
taxlaw-3566	44	38	flexible	flexible	ADJ
taxlaw-3566	44	39	regulatory	regulatory	ADJ
taxlaw-3566	44	40	and	and	CCONJ
taxlaw-3566	44	41	legal	legal	ADJ
taxlaw-3566	44	42	requirements.5	requirements.5	NOUN
taxlaw-3566	44	43	for	for	ADP
taxlaw-3566	44	44	example	example	NOUN
taxlaw-3566	44	45	,	,	PUNCT
taxlaw-3566	44	46	in	in	ADP
taxlaw-3566	44	47	goldstein	goldstein	PROPN
taxlaw-3566	44	48	v.	v.	PROPN
taxlaw-3566	44	49	s.e.c	s.e.c	PROPN
taxlaw-3566	44	50	.	.	PUNCT
taxlaw-3566	45	1	,	,	PUNCT
taxlaw-3566	45	2	the	the	DET
taxlaw-3566	45	3	court	court	NOUN
taxlaw-3566	45	4	noted	note	VERB
taxlaw-3566	45	5	that	that	SCONJ
taxlaw-3566	45	6	“	"	PUNCT
taxlaw-3566	45	7	[	[	X
taxlaw-3566	45	8	w]hile	w]hile	PROPN
taxlaw-3566	45	9	mutual	mutual	ADJ
taxlaw-3566	45	10	funds	fund	NOUN
taxlaw-3566	45	11	…	…	PUNCT
taxlaw-3566	45	12	must	must	AUX
taxlaw-3566	45	13	register	register	VERB
taxlaw-3566	45	14	with	with	ADP
taxlaw-3566	45	15	the	the	DET
taxlaw-3566	45	16	commission	commission	NOUN
taxlaw-3566	45	17	and	and	CCONJ
taxlaw-3566	45	18	disclose	disclose	VERB
taxlaw-3566	45	19	their	their	PRON
taxlaw-3566	45	20	investment	investment	NOUN
taxlaw-3566	45	21	positions	position	NOUN
taxlaw-3566	45	22	and	and	CCONJ
taxlaw-3566	45	23	financial	financial	ADJ
taxlaw-3566	45	24	condition	condition	NOUN
taxlaw-3566	45	25	,	,	PUNCT
taxlaw-3566	45	26	hedge	hedge	NOUN
taxlaw-3566	45	27	funds	fund	NOUN
taxlaw-3566	45	28	typically	typically	ADV
taxlaw-3566	45	29	remain	remain	VERB
taxlaw-3566	45	30	secretive	secretive	ADJ
taxlaw-3566	45	31	about	about	ADP
taxlaw-3566	45	32	their	their	PRON
taxlaw-3566	45	33	positions	position	NOUN
taxlaw-3566	45	34	and	and	CCONJ
taxlaw-3566	45	35	strategies	strategy	NOUN
taxlaw-3566	45	36	,	,	PUNCT
taxlaw-3566	45	37	even	even	ADV
taxlaw-3566	45	38	to	to	ADP
taxlaw-3566	45	39	their	their	PRON
taxlaw-3566	45	40	own	own	ADJ
taxlaw-3566	45	41	investors	investor	NOUN
taxlaw-3566	45	42	.	.	PUNCT
taxlaw-3566	46	1	”6	”6	NOUN
taxlaw-3566	46	2	nevertheless	nevertheless	ADV
taxlaw-3566	46	3	,	,	PUNCT
taxlaw-3566	46	4	starting	start	VERB
taxlaw-3566	46	5	from	from	ADP
taxlaw-3566	46	6	the	the	DET
taxlaw-3566	46	7	enactment	enactment	NOUN
taxlaw-3566	46	8	of	of	ADP
taxlaw-3566	46	9	the	the	DET
taxlaw-3566	46	10	dodd	dodd	PROPN
taxlaw-3566	46	11	-	-	PUNCT
taxlaw-3566	46	12	frank	frank	PROPN
taxlaw-3566	46	13	act	act	PROPN
taxlaw-3566	46	14	,	,	PUNCT
taxlaw-3566	46	15	there	there	PRON
taxlaw-3566	46	16	are	be	VERB
taxlaw-3566	46	17	much	much	ADV
taxlaw-3566	46	18	more	more	ADV
taxlaw-3566	46	19	rigorous	rigorous	ADJ
taxlaw-3566	46	20	disclosure	disclosure	NOUN
taxlaw-3566	46	21	requirements	requirement	NOUN
taxlaw-3566	46	22	for	for	ADP
taxlaw-3566	46	23	private	private	ADJ
taxlaw-3566	46	24	funds.7	funds.7	NOUN
taxlaw-3566	46	25	this	this	DET
taxlaw-3566	46	26	note	note	NOUN
taxlaw-3566	46	27	focuses	focus	VERB
taxlaw-3566	46	28	primarily	primarily	ADV
taxlaw-3566	46	29	on	on	ADP
taxlaw-3566	46	30	private	private	ADJ
taxlaw-3566	46	31	funds	fund	NOUN
taxlaw-3566	46	32	since	since	SCONJ
taxlaw-3566	46	33	the	the	DET
taxlaw-3566	46	34	new	new	ADJ
taxlaw-3566	46	35	partnership	partnership	NOUN
taxlaw-3566	46	36	audit	audit	NOUN
taxlaw-3566	46	37	rules	rule	NOUN
taxlaw-3566	46	38	affect	affect	VERB
taxlaw-3566	46	39	mostly	mostly	ADV
taxlaw-3566	46	40	private	private	ADJ
taxlaw-3566	46	41	funds	fund	NOUN
taxlaw-3566	46	42	due	due	ADP
taxlaw-3566	46	43	to	to	ADP
taxlaw-3566	46	44	the	the	DET
taxlaw-3566	46	45	misvaluation	misvaluation	NOUN
taxlaw-3566	46	46	issues	issue	NOUN
taxlaw-3566	46	47	which	which	PRON
taxlaw-3566	46	48	are	be	AUX
taxlaw-3566	46	49	frequent	frequent	ADJ
taxlaw-3566	46	50	in	in	ADP
taxlaw-3566	46	51	these	these	DET
taxlaw-3566	46	52	funds	fund	NOUN
taxlaw-3566	46	53	and	and	CCONJ
taxlaw-3566	46	54	which	which	PRON
taxlaw-3566	46	55	potentially	potentially	ADV
taxlaw-3566	46	56	result	result	VERB
taxlaw-3566	46	57	in	in	ADP
taxlaw-3566	46	58	over	over	ADP
taxlaw-3566	46	59	-	-	PUNCT
taxlaw-3566	46	60	taxation	taxation	NOUN
taxlaw-3566	46	61	of	of	ADP
taxlaw-3566	46	62	new	new	ADJ
taxlaw-3566	46	63	funds	fund	NOUN
taxlaw-3566	46	64	members	member	NOUN
taxlaw-3566	46	65	.	.	PUNCT
taxlaw-3566	47	1	1	1	NUM
taxlaw-3566	47	2	fund	fund	NOUN
taxlaw-3566	47	3	,	,	PUNCT
taxlaw-3566	47	4	https://www.investopedia.com/terms/f/fund.asp	https://www.investopedia.com/terms/f/fund.asp	NUM
taxlaw-3566	47	5	[	[	X
taxlaw-3566	47	6	https://perma.cc/9d6l-nqzp	https://perma.cc/9d6l-nqzp	X
taxlaw-3566	47	7	]	]	X
taxlaw-3566	47	8	(	(	PUNCT
taxlaw-3566	47	9	last	last	ADV
taxlaw-3566	47	10	visited	visit	VERB
taxlaw-3566	47	11	nov	nov	PROPN
taxlaw-3566	47	12	.	.	PROPN
taxlaw-3566	47	13	8	8	NUM
taxlaw-3566	47	14	,	,	PUNCT
taxlaw-3566	47	15	2018	2018	NUM
taxlaw-3566	47	16	)	)	PUNCT
taxlaw-3566	47	17	.	.	PUNCT
taxlaw-3566	48	1	2	2	NUM
taxlaw-3566	49	1	i	i	PRON
taxlaw-3566	49	2	d.	d.	PROPN
taxlaw-3566	49	3	3	3	NUM
taxlaw-3566	49	4	david	david	PROPN
taxlaw-3566	49	5	m.	m.	PROPN
taxlaw-3566	49	6	schizer	schizer	PROPN
taxlaw-3566	49	7	,	,	PUNCT
taxlaw-3566	49	8	constructive	constructive	ADJ
taxlaw-3566	49	9	ownership	ownership	NOUN
taxlaw-3566	49	10	under	under	ADP
taxlaw-3566	49	11	section	section	NOUN
taxlaw-3566	49	12	1260	1260	NUM
taxlaw-3566	49	13	,	,	PUNCT
taxlaw-3566	49	14	bna	bna	PROPN
taxlaw-3566	49	15	portfolio	portfolio	NOUN
taxlaw-3566	49	16	:	:	PUNCT
taxlaw-3566	49	17	financial	financial	ADJ
taxlaw-3566	49	18	instruments	instrument	NOUN
taxlaw-3566	49	19	:	:	PUNCT
taxlaw-3566	49	20	special	special	ADJ
taxlaw-3566	49	21	rules	rule	NOUN
taxlaw-3566	49	22	,	,	PUNCT
taxlaw-3566	49	23	chapter	chapter	NOUN
taxlaw-3566	49	24	iv	iv	NUM
taxlaw-3566	49	25	,	,	PUNCT
taxlaw-3566	49	26	n.1	n.1	NUM
taxlaw-3566	49	27	,	,	PUNCT
taxlaw-3566	49	28	2002	2002	NUM
taxlaw-3566	49	29	(	(	PUNCT
taxlaw-3566	49	30	internal	internal	ADJ
taxlaw-3566	49	31	quotations	quotation	NOUN
taxlaw-3566	49	32	omitted	omit	VERB
taxlaw-3566	49	33	)	)	PUNCT
taxlaw-3566	49	34	.	.	PUNCT
taxlaw-3566	50	1	4	4	NUM
taxlaw-3566	50	2	see	see	VERB
taxlaw-3566	50	3	how	how	SCONJ
taxlaw-3566	50	4	do	do	AUX
taxlaw-3566	50	5	pension	pension	NOUN
taxlaw-3566	50	6	funds	fund	NOUN
taxlaw-3566	50	7	work	work	VERB
taxlaw-3566	50	8	?	?	PUNCT
taxlaw-3566	50	9	,	,	PUNCT
taxlaw-3566	50	10	https://www.investopedia.com/articles/investingstrategy/090916/how-do-pension-funds-work.asp	https://www.investopedia.com/articles/investingstrategy/090916/how-do-pension-funds-work.asp	NOUN
taxlaw-3566	51	1	[	[	X
taxlaw-3566	51	2	https://perma.cc/764n-k3	https://perma.cc/764n-k3	PROPN
taxlaw-3566	51	3	mg	mg	PROPN
taxlaw-3566	51	4	]	]	X
taxlaw-3566	51	5	(	(	PUNCT
taxlaw-3566	51	6	last	last	ADV
taxlaw-3566	51	7	visited	visit	VERB
taxlaw-3566	51	8	nov	nov	PROPN
taxlaw-3566	51	9	.	.	PROPN
taxlaw-3566	51	10	8	8	NUM
taxlaw-3566	51	11	,	,	PUNCT
taxlaw-3566	51	12	2018	2018	NUM
taxlaw-3566	51	13	)	)	PUNCT
taxlaw-3566	51	14	.	.	PUNCT
taxlaw-3566	52	1	5	5	NUM
taxlaw-3566	52	2	see	see	VERB
taxlaw-3566	52	3	private	private	ADJ
taxlaw-3566	52	4	investment	investment	NOUN
taxlaw-3566	52	5	fund	fund	NOUN
taxlaw-3566	52	6	,	,	PUNCT
taxlaw-3566	52	7	https://www.investopedia.com/terms/p/privateinvestmentfund.asp	https://www.investopedia.com/terms/p/privateinvestmentfund.asp	PROPN
taxlaw-3566	53	1	[	[	X
taxlaw-3566	53	2	https://perma.cc/93uz-r77e	https://perma.cc/93uz-r77e	X
taxlaw-3566	53	3	]	]	X
taxlaw-3566	53	4	(	(	PUNCT
taxlaw-3566	53	5	last	last	ADV
taxlaw-3566	53	6	visited	visit	VERB
taxlaw-3566	53	7	nov	nov	PROPN
taxlaw-3566	53	8	.	.	PROPN
taxlaw-3566	53	9	8	8	NUM
taxlaw-3566	53	10	,	,	PUNCT
taxlaw-3566	53	11	2018	2018	NUM
taxlaw-3566	53	12	)	)	PUNCT
taxlaw-3566	53	13	(	(	PUNCT
taxlaw-3566	53	14	a	a	DET
taxlaw-3566	53	15	private	private	ADJ
taxlaw-3566	53	16	fund	fund	NOUN
taxlaw-3566	53	17	must	must	AUX
taxlaw-3566	53	18	meet	meet	VERB
taxlaw-3566	53	19	one	one	NUM
taxlaw-3566	53	20	of	of	ADP
taxlaw-3566	53	21	the	the	DET
taxlaw-3566	53	22	exemptions	exemption	NOUN
taxlaw-3566	53	23	outlined	outline	VERB
taxlaw-3566	53	24	in	in	ADP
taxlaw-3566	53	25	the	the	DET
taxlaw-3566	53	26	investment	investment	NOUN
taxlaw-3566	53	27	company	company	NOUN
taxlaw-3566	53	28	act	act	NOUN
taxlaw-3566	53	29	of	of	ADP
taxlaw-3566	53	30	1940	1940	NUM
taxlaw-3566	53	31	.	.	PUNCT
taxlaw-3566	54	1	the	the	DET
taxlaw-3566	54	2	most	most	ADV
taxlaw-3566	54	3	frequent	frequent	ADJ
taxlaw-3566	54	4	exemptions	exemption	NOUN
taxlaw-3566	54	5	are	be	AUX
taxlaw-3566	54	6	under	under	ADP
taxlaw-3566	54	7	section	section	NOUN
taxlaw-3566	54	8	3(c)(1	3(c)(1	NUM
taxlaw-3566	54	9	)	)	PUNCT
taxlaw-3566	54	10	,	,	PUNCT
taxlaw-3566	54	11	“	"	PUNCT
taxlaw-3566	54	12	fund	fund	NOUN
taxlaw-3566	54	13	can	can	AUX
taxlaw-3566	54	14	have	have	VERB
taxlaw-3566	54	15	up	up	ADP
taxlaw-3566	54	16	to	to	PART
taxlaw-3566	54	17	100	100	NUM
taxlaw-3566	54	18	accredited	accredit	VERB
taxlaw-3566	54	19	investors	investor	NOUN
taxlaw-3566	54	20	,	,	PUNCT
taxlaw-3566	54	21	”	"	PUNCT
taxlaw-3566	54	22	and	and	CCONJ
taxlaw-3566	54	23	under	under	ADP
taxlaw-3566	54	24	section	section	NOUN
taxlaw-3566	54	25	3(c)(7	3(c)(7	NUM
taxlaw-3566	54	26	)	)	PUNCT
taxlaw-3566	54	27	,	,	PUNCT
taxlaw-3566	54	28	“	"	PUNCT
taxlaw-3566	54	29	fund	fund	NOUN
taxlaw-3566	54	30	can	can	AUX
taxlaw-3566	54	31	have	have	VERB
taxlaw-3566	54	32	a	a	DET
taxlaw-3566	54	33	soft	soft	ADJ
taxlaw-3566	54	34	limit	limit	NOUN
taxlaw-3566	54	35	of	of	ADP
taxlaw-3566	54	36	around	around	ADP
taxlaw-3566	54	37	2,000	2,000	NUM
taxlaw-3566	54	38	qualified	qualified	ADJ
taxlaw-3566	54	39	investors	investor	NOUN
taxlaw-3566	54	40	.	.	PUNCT
taxlaw-3566	54	41	”	"	PUNCT
taxlaw-3566	55	1	an	an	DET
taxlaw-3566	55	2	accredited	accredited	ADJ
taxlaw-3566	55	3	investor	investor	NOUN
taxlaw-3566	55	4	is	be	AUX
taxlaw-3566	55	5	required	require	VERB
taxlaw-3566	55	6	to	to	PART
taxlaw-3566	55	7	have	have	VERB
taxlaw-3566	55	8	“	"	PUNCT
taxlaw-3566	55	9	more	more	ADJ
taxlaw-3566	55	10	than	than	ADP
taxlaw-3566	55	11	$	$	SYM
taxlaw-3566	55	12	1	1	NUM
taxlaw-3566	55	13	million	million	NUM
taxlaw-3566	55	14	in	in	ADP
taxlaw-3566	55	15	net	net	ADJ
taxlaw-3566	55	16	worth	worth	NOUN
taxlaw-3566	55	17	without	without	ADP
taxlaw-3566	55	18	counting	count	VERB
taxlaw-3566	55	19	their	their	PRON
taxlaw-3566	55	20	primary	primary	ADJ
taxlaw-3566	55	21	residence	residence	NOUN
taxlaw-3566	55	22	and/or	and/or	CCONJ
taxlaw-3566	55	23	$	$	SYM
taxlaw-3566	55	24	200,000	200,000	NUM
taxlaw-3566	55	25	in	in	ADP
taxlaw-3566	55	26	annual	annual	ADJ
taxlaw-3566	55	27	income	income	NOUN
taxlaw-3566	55	28	for	for	ADP
taxlaw-3566	55	29	an	an	DET
taxlaw-3566	55	30	individual	individual	NOUN
taxlaw-3566	55	31	and	and	CCONJ
taxlaw-3566	55	32	$	$	SYM
taxlaw-3566	55	33	300,000	300,000	NUM
taxlaw-3566	55	34	for	for	ADP
taxlaw-3566	55	35	a	a	DET
taxlaw-3566	55	36	couple	couple	NOUN
taxlaw-3566	55	37	.	.	PUNCT
taxlaw-3566	55	38	”	"	PUNCT
taxlaw-3566	56	1	a	a	DET
taxlaw-3566	56	2	qualified	qualified	ADJ
taxlaw-3566	56	3	investor	investor	NOUN
taxlaw-3566	56	4	is	be	AUX
taxlaw-3566	56	5	required	require	VERB
taxlaw-3566	56	6	to	to	PART
taxlaw-3566	56	7	hold	hold	VERB
taxlaw-3566	56	8	assets	asset	NOUN
taxlaw-3566	56	9	in	in	ADP
taxlaw-3566	56	10	excess	excess	NOUN
taxlaw-3566	56	11	of	of	ADP
taxlaw-3566	56	12	$	$	SYM
taxlaw-3566	56	13	5	5	NUM
taxlaw-3566	56	14	million	million	NUM
taxlaw-3566	56	15	.	.	PUNCT
taxlaw-3566	56	16	)	)	PUNCT
taxlaw-3566	56	17	.	.	PUNCT
taxlaw-3566	57	1	6	6	NUM
taxlaw-3566	57	2	goldstein	goldstein	NOUN
taxlaw-3566	57	3	v.	v.	PROPN
taxlaw-3566	57	4	s.e.c	s.e.c	PROPN
taxlaw-3566	57	5	.	.	PUNCT
taxlaw-3566	57	6	,	,	PUNCT
taxlaw-3566	57	7	451	451	NUM
taxlaw-3566	57	8	f.3d	f.3d	NUM
taxlaw-3566	57	9	877	877	NUM
taxlaw-3566	57	10	,	,	PUNCT
taxlaw-3566	57	11	875	875	NUM
taxlaw-3566	57	12	(	(	PUNCT
taxlaw-3566	57	13	d.c	d.c	PROPN
taxlaw-3566	57	14	.	.	PROPN
taxlaw-3566	57	15	cir	cir	PROPN
taxlaw-3566	57	16	.	.	PUNCT
taxlaw-3566	57	17	2006	2006	NUM
taxlaw-3566	57	18	)	)	PUNCT
taxlaw-3566	57	19	.	.	PUNCT
taxlaw-3566	58	1	7	7	NUM
taxlaw-3566	58	2	the	the	DET
taxlaw-3566	58	3	dodd	dodd	PROPN
taxlaw-3566	58	4	-	-	PUNCT
taxlaw-3566	58	5	frank	frank	PROPN
taxlaw-3566	58	6	wall	wall	PROPN
taxlaw-3566	58	7	street	street	PROPN
taxlaw-3566	58	8	reform	reform	PROPN
taxlaw-3566	58	9	and	and	CCONJ
taxlaw-3566	58	10	consumer	consumer	NOUN
taxlaw-3566	58	11	protection	protection	PROPN
taxlaw-3566	58	12	act	act	NOUN
taxlaw-3566	58	13	.	.	PUNCT
taxlaw-3566	59	1	pub.l	pub.l	PROPN
taxlaw-3566	59	2	.	.	PUNCT
taxlaw-3566	59	3	111	111	NUM
taxlaw-3566	59	4	-	-	SYM
taxlaw-3566	59	5	203	203	NUM
taxlaw-3566	59	6	,	,	PUNCT
taxlaw-3566	59	7	h.r	h.r	PROPN
taxlaw-3566	59	8	.	.	PROPN
taxlaw-3566	59	9	4173	4173	NUM
taxlaw-3566	59	10	(	(	PUNCT
taxlaw-3566	59	11	eliminating	eliminate	VERB
taxlaw-3566	59	12	the	the	DET
taxlaw-3566	59	13	investor	investor	NOUN
taxlaw-3566	59	14	act	act	PROPN
taxlaw-3566	59	15	’s	’s	PART
taxlaw-3566	59	16	section	section	NOUN
taxlaw-3566	59	17	203(b)(3	203(b)(3	NUM
taxlaw-3566	59	18	)	)	PUNCT
taxlaw-3566	59	19	“	"	PUNCT
taxlaw-3566	59	20	private	private	ADJ
taxlaw-3566	59	21	investment	investment	NOUN
taxlaw-3566	59	22	adviser	adviser	NOUN
taxlaw-3566	59	23	”	"	PUNCT
taxlaw-3566	59	24	exemption	exemption	NOUN
taxlaw-3566	59	25	and	and	CCONJ
taxlaw-3566	59	26	adding	add	VERB
taxlaw-3566	59	27	significant	significant	ADJ
taxlaw-3566	59	28	reporting	reporting	NOUN
taxlaw-3566	59	29	requirements	requirement	NOUN
taxlaw-3566	59	30	)	)	PUNCT
taxlaw-3566	59	31	.	.	PUNCT
taxlaw-3566	60	1	https://www.investopedia.com/terms/f/fund.asp	https://www.investopedia.com/terms/f/fund.asp	NOUN
taxlaw-3566	60	2	2019	2019	NUM
taxlaw-3566	60	3	]	]	PUNCT
taxlaw-3566	60	4	231	231	NUM
taxlaw-3566	60	5	the	the	DET
taxlaw-3566	60	6	partnership	partnership	NOUN
taxlaw-3566	60	7	audit	audit	NOUN
taxlaw-3566	60	8	rules	rule	NOUN
taxlaw-3566	60	9	of	of	ADP
taxlaw-3566	60	10	2015	2015	NUM
taxlaw-3566	60	11	:	:	PUNCT
taxlaw-3566	60	12	the	the	DET
taxlaw-3566	60	13	implications	implication	NOUN
taxlaw-3566	60	14	for	for	ADP
taxlaw-3566	60	15	misvalued	misvalued	ADJ
taxlaw-3566	60	16	private	private	ADJ
taxlaw-3566	60	17	funds	fund	NOUN
taxlaw-3566	60	18	and	and	CCONJ
taxlaw-3566	60	19	new	new	ADJ
taxlaw-3566	60	20	partners	partner	NOUN
taxlaw-3566	60	21	b.	b.	PROPN
taxlaw-3566	60	22	legal	legal	ADJ
taxlaw-3566	60	23	and	and	CCONJ
taxlaw-3566	60	24	regulatory	regulatory	ADJ
taxlaw-3566	60	25	framework	framework	NOUN
taxlaw-3566	60	26	of	of	ADP
taxlaw-3566	60	27	funds	fund	NOUN
taxlaw-3566	60	28	’	'	PUNCT
taxlaw-3566	60	29	valuation	valuation	NOUN
taxlaw-3566	60	30	especially	especially	ADV
taxlaw-3566	60	31	relevant	relevant	ADJ
taxlaw-3566	60	32	legal	legal	ADJ
taxlaw-3566	60	33	and	and	CCONJ
taxlaw-3566	60	34	regulatory	regulatory	ADJ
taxlaw-3566	60	35	issue	issue	NOUN
taxlaw-3566	60	36	that	that	PRON
taxlaw-3566	60	37	concerns	concern	VERB
taxlaw-3566	60	38	both	both	CCONJ
taxlaw-3566	60	39	registered	register	VERB
taxlaw-3566	60	40	and	and	CCONJ
taxlaw-3566	60	41	unregistered	unregistered	ADJ
taxlaw-3566	60	42	funds	fund	NOUN
taxlaw-3566	60	43	is	be	AUX
taxlaw-3566	60	44	valuation	valuation	NOUN
taxlaw-3566	60	45	of	of	ADP
taxlaw-3566	60	46	the	the	DET
taxlaw-3566	60	47	assets	asset	NOUN
taxlaw-3566	60	48	in	in	ADP
taxlaw-3566	60	49	their	their	PRON
taxlaw-3566	60	50	portfolios	portfolio	NOUN
taxlaw-3566	60	51	.	.	PUNCT
taxlaw-3566	61	1	valuation	valuation	NOUN
taxlaw-3566	61	2	,	,	PUNCT
taxlaw-3566	61	3	or	or	CCONJ
taxlaw-3566	61	4	more	more	ADJ
taxlaw-3566	61	5	precisely	precisely	ADV
taxlaw-3566	61	6	misvaluation	misvaluation	NOUN
taxlaw-3566	61	7	,	,	PUNCT
taxlaw-3566	61	8	often	often	ADV
taxlaw-3566	61	9	results	result	VERB
taxlaw-3566	61	10	from	from	ADP
taxlaw-3566	61	11	the	the	DET
taxlaw-3566	61	12	conflicts	conflict	NOUN
taxlaw-3566	61	13	of	of	ADP
taxlaw-3566	61	14	interests	interest	NOUN
taxlaw-3566	61	15	between	between	ADP
taxlaw-3566	61	16	a	a	DET
taxlaw-3566	61	17	manager	manager	NOUN
taxlaw-3566	61	18	’s	’s	PART
taxlaw-3566	61	19	“	"	PUNCT
taxlaw-3566	61	20	incentive	incentive	NOUN
taxlaw-3566	61	21	to	to	PART
taxlaw-3566	61	22	increase	increase	VERB
taxlaw-3566	61	23	the	the	DET
taxlaw-3566	61	24	value	value	NOUN
taxlaw-3566	61	25	of	of	ADP
taxlaw-3566	61	26	portfolio	portfolio	NOUN
taxlaw-3566	61	27	assets	asset	NOUN
taxlaw-3566	61	28	in	in	ADP
taxlaw-3566	61	29	order	order	NOUN
taxlaw-3566	61	30	to	to	PART
taxlaw-3566	61	31	reap	reap	VERB
taxlaw-3566	61	32	more	more	ADV
taxlaw-3566	61	33	handsome	handsome	ADJ
taxlaw-3566	61	34	fees	fee	NOUN
taxlaw-3566	61	35	”	"	PUNCT
taxlaw-3566	61	36	and	and	CCONJ
taxlaw-3566	61	37	to	to	PART
taxlaw-3566	61	38	promise	promise	VERB
taxlaw-3566	61	39	“	"	PUNCT
taxlaw-3566	61	40	more	more	ADV
taxlaw-3566	61	41	attractive	attractive	ADJ
taxlaw-3566	61	42	returns	return	NOUN
taxlaw-3566	61	43	to	to	ADP
taxlaw-3566	61	44	prospective	prospective	ADJ
taxlaw-3566	61	45	investors	investor	NOUN
taxlaw-3566	61	46	”	"	PUNCT
taxlaw-3566	61	47	and	and	CCONJ
taxlaw-3566	61	48	an	an	DET
taxlaw-3566	61	49	investor	investor	NOUN
taxlaw-3566	61	50	’s	’s	PART
taxlaw-3566	61	51	incentive	incentive	NOUN
taxlaw-3566	61	52	to	to	PART
taxlaw-3566	61	53	have	have	AUX
taxlaw-3566	61	54	the	the	DET
taxlaw-3566	61	55	fund	fund	NOUN
taxlaw-3566	61	56	receive	receive	VERB
taxlaw-3566	61	57	maximum	maximum	ADJ
taxlaw-3566	61	58	market	market	NOUN
taxlaw-3566	61	59	returns.8	returns.8	PROPN
taxlaw-3566	61	60	significantly	significantly	ADV
taxlaw-3566	61	61	,	,	PUNCT
taxlaw-3566	61	62	“	"	PUNCT
taxlaw-3566	61	63	compensation	compensation	NOUN
taxlaw-3566	61	64	schemes	scheme	NOUN
taxlaw-3566	61	65	for	for	ADP
taxlaw-3566	61	66	institutional	institutional	ADJ
taxlaw-3566	61	67	investors	investor	NOUN
taxlaw-3566	61	68	are	be	AUX
taxlaw-3566	61	69	frequently	frequently	ADV
taxlaw-3566	61	70	tied	tie	VERB
taxlaw-3566	61	71	to	to	ADP
taxlaw-3566	61	72	annual	annual	ADJ
taxlaw-3566	61	73	investment	investment	NOUN
taxlaw-3566	61	74	return	return	NOUN
taxlaw-3566	61	75	.	.	PUNCT
taxlaw-3566	62	1	”9	”9	PUNCT
taxlaw-3566	63	1	consequently	consequently	ADV
taxlaw-3566	63	2	,	,	PUNCT
taxlaw-3566	63	3	some	some	DET
taxlaw-3566	63	4	managers	manager	NOUN
taxlaw-3566	63	5	may	may	AUX
taxlaw-3566	63	6	implement	implement	VERB
taxlaw-3566	63	7	questionable	questionable	ADJ
taxlaw-3566	63	8	valuation	valuation	NOUN
taxlaw-3566	63	9	techniques	technique	NOUN
taxlaw-3566	63	10	in	in	ADP
taxlaw-3566	63	11	order	order	NOUN
taxlaw-3566	63	12	to	to	PART
taxlaw-3566	63	13	increase	increase	VERB
taxlaw-3566	63	14	their	their	PRON
taxlaw-3566	63	15	own	own	ADJ
taxlaw-3566	63	16	compensation	compensation	NOUN
taxlaw-3566	63	17	,	,	PUNCT
taxlaw-3566	63	18	which	which	PRON
taxlaw-3566	63	19	is	be	AUX
taxlaw-3566	63	20	in	in	ADP
taxlaw-3566	63	21	large	large	ADJ
taxlaw-3566	63	22	part	part	NOUN
taxlaw-3566	63	23	based	base	VERB
taxlaw-3566	63	24	on	on	ADP
taxlaw-3566	63	25	the	the	DET
taxlaw-3566	63	26	percentage	percentage	NOUN
taxlaw-3566	63	27	of	of	ADP
taxlaw-3566	63	28	net	net	ADJ
taxlaw-3566	63	29	assets	asset	NOUN
taxlaw-3566	63	30	.	.	PUNCT
taxlaw-3566	64	1	generally	generally	ADV
taxlaw-3566	64	2	,	,	PUNCT
taxlaw-3566	64	3	it	it	PRON
taxlaw-3566	64	4	is	be	AUX
taxlaw-3566	64	5	easy	easy	ADJ
taxlaw-3566	64	6	for	for	SCONJ
taxlaw-3566	64	7	a	a	DET
taxlaw-3566	64	8	manager	manager	NOUN
taxlaw-3566	64	9	to	to	PART
taxlaw-3566	64	10	discern	discern	VERB
taxlaw-3566	64	11	an	an	DET
taxlaw-3566	64	12	actual	actual	ADJ
taxlaw-3566	64	13	value	value	NOUN
taxlaw-3566	64	14	of	of	ADP
taxlaw-3566	64	15	the	the	DET
taxlaw-3566	64	16	investment	investment	NOUN
taxlaw-3566	64	17	.	.	PUNCT
taxlaw-3566	65	1	however	however	ADV
taxlaw-3566	65	2	,	,	PUNCT
taxlaw-3566	65	3	managers	manager	NOUN
taxlaw-3566	65	4	frequently	frequently	ADV
taxlaw-3566	65	5	rely	rely	VERB
taxlaw-3566	65	6	on	on	ADP
taxlaw-3566	65	7	investment	investment	NOUN
taxlaw-3566	65	8	strategies	strategy	NOUN
taxlaw-3566	65	9	which	which	PRON
taxlaw-3566	65	10	incorporate	incorporate	VERB
taxlaw-3566	65	11	“	"	PUNCT
taxlaw-3566	65	12	thinly	thinly	ADV
taxlaw-3566	65	13	traded	trade	VERB
taxlaw-3566	65	14	bonds	bond	NOUN
taxlaw-3566	65	15	,	,	PUNCT
taxlaw-3566	65	16	derivative	derivative	ADJ
taxlaw-3566	65	17	instruments	instrument	NOUN
taxlaw-3566	65	18	,	,	PUNCT
taxlaw-3566	65	19	and	and	CCONJ
taxlaw-3566	65	20	other	other	ADJ
taxlaw-3566	65	21	securities	security	NOUN
taxlaw-3566	65	22	that	that	PRON
taxlaw-3566	65	23	do	do	AUX
taxlaw-3566	65	24	not	not	PART
taxlaw-3566	65	25	have	have	VERB
taxlaw-3566	65	26	transparent	transparent	ADJ
taxlaw-3566	65	27	market	market	NOUN
taxlaw-3566	65	28	price	price	NOUN
taxlaw-3566	65	29	.	.	PUNCT
taxlaw-3566	66	1	”10	”10	NOUN
taxlaw-3566	66	2	in	in	ADP
taxlaw-3566	66	3	order	order	NOUN
taxlaw-3566	66	4	to	to	PART
taxlaw-3566	66	5	prevent	prevent	VERB
taxlaw-3566	66	6	potential	potential	ADJ
taxlaw-3566	66	7	abuse	abuse	NOUN
taxlaw-3566	66	8	in	in	ADP
taxlaw-3566	66	9	relation	relation	NOUN
taxlaw-3566	66	10	to	to	ADP
taxlaw-3566	66	11	funds	fund	NOUN
taxlaw-3566	66	12	valuation	valuation	NOUN
taxlaw-3566	66	13	,	,	PUNCT
taxlaw-3566	66	14	several	several	ADJ
taxlaw-3566	66	15	federal	federal	ADJ
taxlaw-3566	66	16	securities	security	NOUN
taxlaw-3566	66	17	laws	law	NOUN
taxlaw-3566	66	18	respond	respond	VERB
taxlaw-3566	66	19	to	to	ADP
taxlaw-3566	66	20	these	these	DET
taxlaw-3566	66	21	concerns	concern	NOUN
taxlaw-3566	66	22	.	.	PUNCT
taxlaw-3566	67	1	these	these	DET
taxlaw-3566	67	2	laws	law	NOUN
taxlaw-3566	67	3	include	include	VERB
taxlaw-3566	67	4	the	the	DET
taxlaw-3566	67	5	investment	investment	NOUN
taxlaw-3566	67	6	company	company	NOUN
taxlaw-3566	67	7	act	act	NOUN
taxlaw-3566	67	8	of	of	ADP
taxlaw-3566	67	9	1940	1940	NUM
taxlaw-3566	67	10	(	(	PUNCT
taxlaw-3566	67	11	“	"	PUNCT
taxlaw-3566	67	12	investment	investment	NOUN
taxlaw-3566	67	13	company	company	NOUN
taxlaw-3566	67	14	act	act	NOUN
taxlaw-3566	67	15	”	"	PUNCT
taxlaw-3566	67	16	)	)	PUNCT
taxlaw-3566	67	17	and	and	CCONJ
taxlaw-3566	67	18	the	the	DET
taxlaw-3566	67	19	investment	investment	NOUN
taxlaw-3566	67	20	advisers	adviser	NOUN
taxlaw-3566	67	21	act	act	VERB
taxlaw-3566	67	22	of	of	ADP
taxlaw-3566	67	23	1940	1940	NUM
taxlaw-3566	67	24	(	(	PUNCT
taxlaw-3566	67	25	“	"	PUNCT
taxlaw-3566	67	26	advisers	adviser	NOUN
taxlaw-3566	67	27	act	act	PROPN
taxlaw-3566	67	28	”	"	PUNCT
taxlaw-3566	67	29	)	)	PUNCT
taxlaw-3566	67	30	.	.	PUNCT
taxlaw-3566	68	1	additionally	additionally	ADV
taxlaw-3566	68	2	,	,	PUNCT
taxlaw-3566	68	3	investors	investor	NOUN
taxlaw-3566	68	4	can	can	AUX
taxlaw-3566	68	5	turn	turn	VERB
taxlaw-3566	68	6	to	to	ADP
taxlaw-3566	68	7	“	"	PUNCT
taxlaw-3566	68	8	the	the	DET
taxlaw-3566	68	9	courts	court	NOUN
taxlaw-3566	68	10	’	’	PART
taxlaw-3566	68	11	interpretation	interpretation	NOUN
taxlaw-3566	68	12	of	of	ADP
taxlaw-3566	68	13	the	the	DET
taxlaw-3566	68	14	federal	federal	PROPN
taxlaw-3566	68	15	securities	securities	PROPN
taxlaw-3566	68	16	antifraud	antifraud	PROPN
taxlaw-3566	68	17	statutes	statutes	PROPN
taxlaw-3566	68	18	.	.	PUNCT
taxlaw-3566	69	1	”11	”11	NOUN
taxlaw-3566	69	2	this	this	DET
taxlaw-3566	69	3	resort	resort	NOUN
taxlaw-3566	69	4	,	,	PUNCT
taxlaw-3566	69	5	however	however	ADV
taxlaw-3566	69	6	,	,	PUNCT
taxlaw-3566	69	7	is	be	AUX
taxlaw-3566	69	8	generally	generally	ADV
taxlaw-3566	69	9	not	not	PART
taxlaw-3566	69	10	successful	successful	ADJ
taxlaw-3566	69	11	for	for	ADP
taxlaw-3566	69	12	individual	individual	ADJ
taxlaw-3566	69	13	investors	investor	NOUN
taxlaw-3566	69	14	because	because	SCONJ
taxlaw-3566	69	15	the	the	DET
taxlaw-3566	69	16	provisions	provision	NOUN
taxlaw-3566	69	17	of	of	ADP
taxlaw-3566	69	18	anti	anti	ADJ
taxlaw-3566	69	19	-	-	ADJ
taxlaw-3566	69	20	fraud	fraud	ADJ
taxlaw-3566	69	21	statutes	statute	NOUN
taxlaw-3566	69	22	do	do	AUX
taxlaw-3566	69	23	not	not	PART
taxlaw-3566	69	24	sufficiently	sufficiently	ADV
taxlaw-3566	69	25	address	address	VERB
taxlaw-3566	69	26	problematic	problematic	ADJ
taxlaw-3566	69	27	valuation	valuation	NOUN
taxlaw-3566	69	28	techniques	technique	NOUN
taxlaw-3566	69	29	used	use	VERB
taxlaw-3566	69	30	by	by	ADP
taxlaw-3566	69	31	the	the	DET
taxlaw-3566	69	32	advisers.12	advisers.12	PROPN
taxlaw-3566	69	33	the	the	DET
taxlaw-3566	69	34	investment	investment	NOUN
taxlaw-3566	69	35	company	company	NOUN
taxlaw-3566	69	36	act	act	NOUN
taxlaw-3566	69	37	applies	apply	VERB
taxlaw-3566	69	38	to	to	ADP
taxlaw-3566	69	39	the	the	DET
taxlaw-3566	69	40	registered	register	VERB
taxlaw-3566	69	41	funds	fund	NOUN
taxlaw-3566	69	42	.	.	PUNCT
taxlaw-3566	70	1	in	in	ADP
taxlaw-3566	70	2	section	section	NOUN
taxlaw-3566	70	3	2(a)(41	2(a)(41	NUM
taxlaw-3566	70	4	)	)	PUNCT
taxlaw-3566	70	5	,	,	PUNCT
taxlaw-3566	70	6	it	it	PRON
taxlaw-3566	70	7	defines	define	VERB
taxlaw-3566	70	8	“	"	PUNCT
taxlaw-3566	70	9	value	value	NOUN
taxlaw-3566	70	10	:	:	PUNCT
taxlaw-3566	70	11	(	(	PUNCT
taxlaw-3566	70	12	a	a	X
taxlaw-3566	70	13	)	)	PUNCT
taxlaw-3566	70	14	as	as	SCONJ
taxlaw-3566	70	15	used	use	VERB
taxlaw-3566	70	16	in	in	ADP
taxlaw-3566	70	17	sections	section	NOUN
taxlaw-3566	70	18	3	3	NUM
taxlaw-3566	70	19	,	,	PUNCT
taxlaw-3566	70	20	5	5	NUM
taxlaw-3566	70	21	,	,	PUNCT
taxlaw-3566	70	22	and	and	CCONJ
taxlaw-3566	70	23	12	12	NUM
taxlaw-3566	70	24	of	of	ADP
taxlaw-3566	70	25	this	this	DET
taxlaw-3566	70	26	title	title	NOUN
taxlaw-3566	70	27	,	,	PUNCT
taxlaw-3566	70	28	(	(	PUNCT
taxlaw-3566	70	29	i	i	NOUN
taxlaw-3566	70	30	)	)	PUNCT
taxlaw-3566	70	31	with	with	ADP
taxlaw-3566	70	32	respect	respect	NOUN
taxlaw-3566	70	33	to	to	ADP
taxlaw-3566	70	34	securities	security	NOUN
taxlaw-3566	70	35	owned	own	VERB
taxlaw-3566	70	36	at	at	ADP
taxlaw-3566	70	37	the	the	DET
taxlaw-3566	70	38	end	end	NOUN
taxlaw-3566	70	39	of	of	ADP
taxlaw-3566	70	40	the	the	DET
taxlaw-3566	70	41	last	last	ADJ
taxlaw-3566	70	42	preceding	precede	VERB
taxlaw-3566	70	43	fiscal	fiscal	ADJ
taxlaw-3566	70	44	quarter	quarter	NOUN
taxlaw-3566	70	45	for	for	ADP
taxlaw-3566	70	46	which	which	PRON
taxlaw-3566	70	47	market	market	NOUN
taxlaw-3566	70	48	quotations	quotation	NOUN
taxlaw-3566	70	49	are	be	AUX
taxlaw-3566	70	50	readily	readily	ADV
taxlaw-3566	70	51	available	available	ADJ
taxlaw-3566	70	52	,	,	PUNCT
taxlaw-3566	70	53	the	the	DET
taxlaw-3566	70	54	market	market	NOUN
taxlaw-3566	70	55	value	value	NOUN
taxlaw-3566	70	56	at	at	ADP
taxlaw-3566	70	57	the	the	DET
taxlaw-3566	70	58	end	end	NOUN
taxlaw-3566	70	59	of	of	ADP
taxlaw-3566	70	60	such	such	ADJ
taxlaw-3566	70	61	quarter	quarter	NOUN
taxlaw-3566	70	62	;	;	PUNCT
taxlaw-3566	70	63	(	(	PUNCT
taxlaw-3566	70	64	ii	ii	NOUN
taxlaw-3566	70	65	)	)	PUNCT
taxlaw-3566	70	66	with	with	ADP
taxlaw-3566	70	67	respect	respect	NOUN
taxlaw-3566	70	68	to	to	ADP
taxlaw-3566	70	69	other	other	ADJ
taxlaw-3566	70	70	securities	security	NOUN
taxlaw-3566	70	71	and	and	CCONJ
taxlaw-3566	70	72	assets	asset	NOUN
taxlaw-3566	70	73	owned	own	VERB
taxlaw-3566	70	74	at	at	ADP
taxlaw-3566	70	75	the	the	DET
taxlaw-3566	70	76	end	end	NOUN
taxlaw-3566	70	77	of	of	ADP
taxlaw-3566	70	78	the	the	DET
taxlaw-3566	70	79	last	last	ADJ
taxlaw-3566	70	80	preceding	precede	VERB
taxlaw-3566	70	81	fiscal	fiscal	ADJ
taxlaw-3566	70	82	quarter	quarter	NOUN
taxlaw-3566	70	83	,	,	PUNCT
taxlaw-3566	70	84	fair	fair	ADJ
taxlaw-3566	70	85	value	value	NOUN
taxlaw-3566	70	86	at	at	ADP
taxlaw-3566	70	87	the	the	DET
taxlaw-3566	70	88	end	end	NOUN
taxlaw-3566	70	89	of	of	ADP
taxlaw-3566	70	90	such	such	ADJ
taxlaw-3566	70	91	quarter	quarter	NOUN
taxlaw-3566	70	92	,	,	PUNCT
taxlaw-3566	70	93	as	as	SCONJ
taxlaw-3566	70	94	determined	determine	VERB
taxlaw-3566	70	95	in	in	ADP
taxlaw-3566	70	96	good	good	ADJ
taxlaw-3566	70	97	faith	faith	NOUN
taxlaw-3566	70	98	by	by	ADP
taxlaw-3566	70	99	the	the	DET
taxlaw-3566	70	100	board	board	NOUN
taxlaw-3566	70	101	of	of	ADP
taxlaw-3566	70	102	directors	director	NOUN
taxlaw-3566	70	103	;	;	PUNCT
taxlaw-3566	70	104	and	and	CCONJ
taxlaw-3566	70	105	(	(	PUNCT
taxlaw-3566	70	106	iii	iii	NOUN
taxlaw-3566	70	107	)	)	PUNCT
taxlaw-3566	70	108	with	with	ADP
taxlaw-3566	70	109	respect	respect	NOUN
taxlaw-3566	70	110	to	to	ADP
taxlaw-3566	70	111	securities	security	NOUN
taxlaw-3566	70	112	and	and	CCONJ
taxlaw-3566	70	113	other	other	ADJ
taxlaw-3566	70	114	assets	asset	NOUN
taxlaw-3566	70	115	acquired	acquire	VERB
taxlaw-3566	70	116	after	after	ADP
taxlaw-3566	70	117	the	the	DET
taxlaw-3566	70	118	end	end	NOUN
taxlaw-3566	70	119	of	of	ADP
taxlaw-3566	70	120	the	the	DET
taxlaw-3566	70	121	last	last	ADJ
taxlaw-3566	70	122	preceding	precede	VERB
taxlaw-3566	70	123	fiscal	fiscal	ADJ
taxlaw-3566	70	124	quarter	quarter	NOUN
taxlaw-3566	70	125	,	,	PUNCT
taxlaw-3566	70	126	the	the	DET
taxlaw-3566	70	127	cost	cost	NOUN
taxlaw-3566	70	128	thereof	thereof	ADV
taxlaw-3566	70	129	;	;	PUNCT
taxlaw-3566	70	130	and	and	CCONJ
taxlaw-3566	70	131	(	(	PUNCT
taxlaw-3566	70	132	b	b	X
taxlaw-3566	70	133	)	)	PUNCT
taxlaw-3566	70	134	as	as	SCONJ
taxlaw-3566	70	135	used	use	VERB
taxlaw-3566	70	136	elsewhere	elsewhere	ADV
taxlaw-3566	70	137	in	in	ADP
taxlaw-3566	70	138	this	this	DET
taxlaw-3566	70	139	title	title	NOUN
taxlaw-3566	70	140	,	,	PUNCT
taxlaw-3566	70	141	(	(	PUNCT
taxlaw-3566	70	142	i	i	NOUN
taxlaw-3566	70	143	)	)	PUNCT
taxlaw-3566	70	144	with	with	ADP
taxlaw-3566	70	145	respect	respect	NOUN
taxlaw-3566	70	146	to	to	ADP
taxlaw-3566	70	147	securities	security	NOUN
taxlaw-3566	70	148	for	for	ADP
taxlaw-3566	70	149	which	which	PRON
taxlaw-3566	70	150	market	market	NOUN
taxlaw-3566	70	151	quotations	quotation	NOUN
taxlaw-3566	70	152	are	be	AUX
taxlaw-3566	70	153	readily	readily	ADV
taxlaw-3566	70	154	available	available	ADJ
taxlaw-3566	70	155	,	,	PUNCT
taxlaw-3566	70	156	the	the	DET
taxlaw-3566	70	157	market	market	NOUN
taxlaw-3566	70	158	value	value	NOUN
taxlaw-3566	70	159	of	of	ADP
taxlaw-3566	70	160	such	such	ADJ
taxlaw-3566	70	161	securities	security	NOUN
taxlaw-3566	70	162	;	;	PUNCT
taxlaw-3566	70	163	and	and	CCONJ
taxlaw-3566	70	164	(	(	PUNCT
taxlaw-3566	70	165	ii	ii	NOUN
taxlaw-3566	70	166	)	)	PUNCT
taxlaw-3566	70	167	with	with	ADP
taxlaw-3566	70	168	respect	respect	NOUN
taxlaw-3566	70	169	to	to	ADP
taxlaw-3566	70	170	other	other	ADJ
taxlaw-3566	70	171	securities	security	NOUN
taxlaw-3566	70	172	and	and	CCONJ
taxlaw-3566	70	173	assets	asset	NOUN
taxlaw-3566	70	174	,	,	PUNCT
taxlaw-3566	70	175	fair	fair	ADJ
taxlaw-3566	70	176	value	value	NOUN
taxlaw-3566	70	177	as	as	SCONJ
taxlaw-3566	70	178	determined	determine	VERB
taxlaw-3566	70	179	by	by	ADP
taxlaw-3566	70	180	the	the	DET
taxlaw-3566	70	181	board	board	NOUN
taxlaw-3566	70	182	of	of	ADP
taxlaw-3566	70	183	directors	director	NOUN
taxlaw-3566	70	184	.	.	PUNCT
taxlaw-3566	71	1	(	(	PUNCT
taxlaw-3566	71	2	emphasis	emphasis	NOUN
taxlaw-3566	71	3	added).13	added).13	X
taxlaw-3566	71	4	8	8	NUM
taxlaw-3566	71	5	salvatore	salvatore	NOUN
taxlaw-3566	71	6	massa	massa	PROPN
taxlaw-3566	71	7	,	,	PUNCT
taxlaw-3566	71	8	outside	outside	ADP
taxlaw-3566	71	9	a	a	DET
taxlaw-3566	71	10	black	black	ADJ
taxlaw-3566	71	11	box	box	NOUN
taxlaw-3566	71	12	:	:	PUNCT
taxlaw-3566	71	13	court	court	NOUN
taxlaw-3566	71	14	and	and	CCONJ
taxlaw-3566	71	15	regulatory	regulatory	ADJ
taxlaw-3566	71	16	review	review	NOUN
taxlaw-3566	71	17	of	of	ADP
taxlaw-3566	71	18	investment	investment	NOUN
taxlaw-3566	71	19	valuations	valuation	NOUN
taxlaw-3566	71	20	of	of	ADP
taxlaw-3566	71	21	hardto	hardto	ADJ
taxlaw-3566	71	22	-	-	PUNCT
taxlaw-3566	71	23	value	value	NOUN
taxlaw-3566	71	24	securities	security	NOUN
taxlaw-3566	71	25	,	,	PUNCT
taxlaw-3566	71	26	8	8	NUM
taxlaw-3566	71	27	wm	wm	PROPN
taxlaw-3566	71	28	.	.	PROPN
taxlaw-3566	71	29	&	&	CCONJ
taxlaw-3566	71	30	mary	mary	PROPN
taxlaw-3566	71	31	bus	bus	PROPN
taxlaw-3566	71	32	.	.	PUNCT
taxlaw-3566	72	1	l.	l.	PROPN
taxlaw-3566	72	2	rev	rev	PROPN
taxlaw-3566	72	3	.	.	PROPN
taxlaw-3566	72	4	1	1	NUM
taxlaw-3566	72	5	,	,	PUNCT
taxlaw-3566	72	6	3	3	NUM
taxlaw-3566	72	7	(	(	PUNCT
taxlaw-3566	72	8	2016	2016	NUM
taxlaw-3566	72	9	)	)	PUNCT
taxlaw-3566	72	10	.	.	PUNCT
taxlaw-3566	73	1	9	9	NUM
taxlaw-3566	73	2	james	james	PROPN
taxlaw-3566	73	3	r.	r.	PROPN
taxlaw-3566	73	4	repetti	repetti	PROPN
taxlaw-3566	73	5	,	,	PUNCT
taxlaw-3566	73	6	corporate	corporate	ADJ
taxlaw-3566	73	7	governance	governance	NOUN
taxlaw-3566	73	8	and	and	CCONJ
taxlaw-3566	73	9	stockholder	stockholder	NOUN
taxlaw-3566	73	10	abdication	abdication	NOUN
taxlaw-3566	73	11	:	:	PUNCT
taxlaw-3566	73	12	missing	miss	VERB
taxlaw-3566	73	13	factors	factor	NOUN
taxlaw-3566	73	14	in	in	ADP
taxlaw-3566	73	15	tax	tax	NOUN
taxlaw-3566	73	16	policy	policy	NOUN
taxlaw-3566	73	17	analysis	analysis	NOUN
taxlaw-3566	73	18	,	,	PUNCT
taxlaw-3566	73	19	67	67	NUM
taxlaw-3566	73	20	notre	notre	PROPN
taxlaw-3566	73	21	dame	dame	PROPN
taxlaw-3566	73	22	l.	l.	PROPN
taxlaw-3566	73	23	rev	rev	PROPN
taxlaw-3566	73	24	.	.	PROPN
taxlaw-3566	73	25	971	971	NUM
taxlaw-3566	73	26	,	,	PUNCT
taxlaw-3566	73	27	996	996	NUM
taxlaw-3566	73	28	-	-	SYM
taxlaw-3566	73	29	99	99	NUM
taxlaw-3566	73	30	(	(	PUNCT
taxlaw-3566	73	31	1992	1992	NUM
taxlaw-3566	73	32	)	)	PUNCT
taxlaw-3566	73	33	.	.	PUNCT
taxlaw-3566	74	1	10	10	NUM
taxlaw-3566	74	2	massa	massa	NOUN
taxlaw-3566	74	3	,	,	PUNCT
taxlaw-3566	74	4	supra	supra	PROPN
taxlaw-3566	74	5	note	note	PROPN
taxlaw-3566	74	6	8	8	NUM
taxlaw-3566	74	7	,	,	PUNCT
taxlaw-3566	74	8	at	at	ADP
taxlaw-3566	74	9	3	3	NUM
taxlaw-3566	74	10	.	.	NOUN
taxlaw-3566	74	11	11	11	NUM
taxlaw-3566	75	1	i	i	PRON
taxlaw-3566	75	2	d.	d.	VERB
taxlaw-3566	75	3	at	at	ADP
taxlaw-3566	75	4	5	5	NUM
taxlaw-3566	75	5	.	.	PROPN
taxlaw-3566	75	6	12	12	NUM
taxlaw-3566	75	7	see	see	VERB
taxlaw-3566	75	8	i	i	PROPN
taxlaw-3566	75	9	d.	d.	PROPN
taxlaw-3566	75	10	13	13	NUM
taxlaw-3566	75	11	investment	investment	NOUN
taxlaw-3566	75	12	company	company	NOUN
taxlaw-3566	75	13	act	act	VERB
taxlaw-3566	75	14	§	§	PROPN
taxlaw-3566	75	15	2(a)(41	2(a)(41	NUM
taxlaw-3566	75	16	)	)	PUNCT
taxlaw-3566	75	17	,	,	PUNCT
taxlaw-3566	75	18	15	15	NUM
taxlaw-3566	75	19	u.s.c	u.s.c	ADJ
taxlaw-3566	75	20	.	.	PUNCT
taxlaw-3566	76	1	§	§	PROPN
taxlaw-3566	76	2	80a-2(41	80a-2(41	NOUN
taxlaw-3566	76	3	)	)	PUNCT
taxlaw-3566	76	4	(	(	PUNCT
taxlaw-3566	76	5	2012	2012	NUM
taxlaw-3566	76	6	)	)	PUNCT
taxlaw-3566	76	7	.	.	PUNCT
taxlaw-3566	77	1	232	232	NUM
taxlaw-3566	78	1	[	[	X
taxlaw-3566	78	2	vol	vol	NOUN
taxlaw-3566	78	3	.	.	PUNCT
taxlaw-3566	79	1	10:2	10:2	NUM
taxlaw-3566	79	2	columbia	columbia	PROPN
taxlaw-3566	79	3	journal	journal	PROPN
taxlaw-3566	79	4	of	of	ADP
taxlaw-3566	79	5	tax	tax	NOUN
taxlaw-3566	79	6	law	law	NOUN
taxlaw-3566	79	7	thus	thus	ADV
taxlaw-3566	79	8	,	,	PUNCT
taxlaw-3566	79	9	if	if	SCONJ
taxlaw-3566	79	10	market	market	NOUN
taxlaw-3566	79	11	quotations	quotation	NOUN
taxlaw-3566	79	12	are	be	AUX
taxlaw-3566	79	13	“	"	PUNCT
taxlaw-3566	79	14	readily	readily	ADV
taxlaw-3566	79	15	available	available	ADJ
taxlaw-3566	79	16	”	"	PUNCT
taxlaw-3566	79	17	for	for	ADP
taxlaw-3566	79	18	the	the	DET
taxlaw-3566	79	19	securities	security	NOUN
taxlaw-3566	79	20	,	,	PUNCT
taxlaw-3566	79	21	the	the	DET
taxlaw-3566	79	22	act	act	NOUN
taxlaw-3566	79	23	directs	direct	VERB
taxlaw-3566	79	24	reliance	reliance	NOUN
taxlaw-3566	79	25	on	on	ADP
taxlaw-3566	79	26	them	they	PRON
taxlaw-3566	79	27	;	;	PUNCT
taxlaw-3566	79	28	if	if	SCONJ
taxlaw-3566	79	29	there	there	PRON
taxlaw-3566	79	30	is	be	VERB
taxlaw-3566	79	31	no	no	DET
taxlaw-3566	79	32	readily	readily	ADV
taxlaw-3566	79	33	available	available	ADJ
taxlaw-3566	79	34	market	market	NOUN
taxlaw-3566	79	35	price	price	NOUN
taxlaw-3566	79	36	,	,	PUNCT
taxlaw-3566	79	37	however	however	ADV
taxlaw-3566	79	38	,	,	PUNCT
taxlaw-3566	79	39	the	the	DET
taxlaw-3566	79	40	act	act	NOUN
taxlaw-3566	79	41	authorizes	authorize	VERB
taxlaw-3566	79	42	the	the	DET
taxlaw-3566	79	43	fund	fund	NOUN
taxlaw-3566	79	44	’s	’s	PART
taxlaw-3566	79	45	board	board	NOUN
taxlaw-3566	79	46	of	of	ADP
taxlaw-3566	79	47	directors	director	NOUN
taxlaw-3566	79	48	to	to	PART
taxlaw-3566	79	49	determine	determine	VERB
taxlaw-3566	79	50	the	the	DET
taxlaw-3566	79	51	value	value	NOUN
taxlaw-3566	79	52	“	"	PUNCT
taxlaw-3566	79	53	in	in	ADP
taxlaw-3566	79	54	good	good	ADJ
taxlaw-3566	79	55	faith	faith	NOUN
taxlaw-3566	79	56	.	.	PUNCT
taxlaw-3566	79	57	”	"	PUNCT
taxlaw-3566	80	1	the	the	DET
taxlaw-3566	80	2	latter	latter	ADJ
taxlaw-3566	80	3	approach	approach	NOUN
taxlaw-3566	80	4	is	be	AUX
taxlaw-3566	80	5	generally	generally	ADV
taxlaw-3566	80	6	referred	refer	VERB
taxlaw-3566	80	7	to	to	ADP
taxlaw-3566	80	8	as	as	ADP
taxlaw-3566	80	9	a	a	DET
taxlaw-3566	80	10	fair	fair	ADJ
taxlaw-3566	80	11	value	value	NOUN
taxlaw-3566	80	12	approach	approach	NOUN
taxlaw-3566	80	13	.	.	PUNCT
taxlaw-3566	81	1	it	it	PRON
taxlaw-3566	81	2	can	can	AUX
taxlaw-3566	81	3	be	be	AUX
taxlaw-3566	81	4	utilized	utilize	VERB
taxlaw-3566	81	5	for	for	ADP
taxlaw-3566	81	6	foreign	foreign	ADJ
taxlaw-3566	81	7	securities	security	NOUN
taxlaw-3566	81	8	,	,	PUNCT
taxlaw-3566	81	9	where	where	SCONJ
taxlaw-3566	81	10	the	the	DET
taxlaw-3566	81	11	market	market	NOUN
taxlaw-3566	81	12	is	be	AUX
taxlaw-3566	81	13	closed	close	VERB
taxlaw-3566	81	14	for	for	ADP
taxlaw-3566	81	15	holidays	holiday	NOUN
taxlaw-3566	81	16	,	,	PUNCT
taxlaw-3566	81	17	and	and	CCONJ
taxlaw-3566	81	18	for	for	ADP
taxlaw-3566	81	19	hard	hard	ADJ
taxlaw-3566	81	20	-	-	PUNCT
taxlaw-3566	81	21	to	to	ADP
taxlaw-3566	81	22	-	-	PUNCT
taxlaw-3566	81	23	value	value	NOUN
taxlaw-3566	81	24	securities.14	securities.14	NOUN
taxlaw-3566	81	25	the	the	DET
taxlaw-3566	81	26	sec	sec	PROPN
taxlaw-3566	81	27	further	far	ADV
taxlaw-3566	81	28	elaborated	elaborate	VERB
taxlaw-3566	81	29	upon	upon	SCONJ
taxlaw-3566	81	30	the	the	DET
taxlaw-3566	81	31	fair	fair	ADJ
taxlaw-3566	81	32	value	value	NOUN
taxlaw-3566	81	33	approach	approach	NOUN
taxlaw-3566	81	34	.	.	PUNCT
taxlaw-3566	82	1	in	in	ADP
taxlaw-3566	82	2	accounting	accounting	NOUN
taxlaw-3566	82	3	series	series	PROPN
taxlaw-3566	82	4	release	release	VERB
taxlaw-3566	82	5	no	no	NOUN
taxlaw-3566	82	6	.	.	NOUN
taxlaw-3566	82	7	113	113	NUM
taxlaw-3566	82	8	(	(	PUNCT
taxlaw-3566	82	9	“	"	PUNCT
taxlaw-3566	82	10	asr	asr	NOUN
taxlaw-3566	82	11	113	113	NUM
taxlaw-3566	82	12	”	"	PUNCT
taxlaw-3566	82	13	)	)	PUNCT
taxlaw-3566	82	14	,	,	PUNCT
taxlaw-3566	82	15	the	the	DET
taxlaw-3566	82	16	sec	sec	PROPN
taxlaw-3566	82	17	applied	apply	VERB
taxlaw-3566	82	18	the	the	DET
taxlaw-3566	82	19	“	"	PUNCT
taxlaw-3566	82	20	current	current	ADJ
taxlaw-3566	82	21	sale	sale	NOUN
taxlaw-3566	82	22	”	"	PUNCT
taxlaw-3566	82	23	test	test	NOUN
taxlaw-3566	82	24	to	to	ADP
taxlaw-3566	82	25	fair	fair	ADJ
taxlaw-3566	82	26	value	value	NOUN
taxlaw-3566	82	27	restricted	restrict	VERB
taxlaw-3566	82	28	securities	security	NOUN
taxlaw-3566	82	29	and	and	CCONJ
taxlaw-3566	82	30	stated	state	VERB
taxlaw-3566	82	31	that	that	SCONJ
taxlaw-3566	82	32	the	the	DET
taxlaw-3566	82	33	board	board	NOUN
taxlaw-3566	82	34	’s	’s	PART
taxlaw-3566	82	35	obligation	obligation	NOUN
taxlaw-3566	82	36	“	"	PUNCT
taxlaw-3566	82	37	to	to	PART
taxlaw-3566	82	38	determine	determine	VERB
taxlaw-3566	82	39	fair	fair	ADJ
taxlaw-3566	82	40	values	value	NOUN
taxlaw-3566	82	41	of	of	ADP
taxlaw-3566	82	42	restricted	restricted	ADJ
taxlaw-3566	82	43	securities	security	NOUN
taxlaw-3566	82	44	,	,	PUNCT
taxlaw-3566	82	45	in	in	ADP
taxlaw-3566	82	46	good	good	ADJ
taxlaw-3566	82	47	faith	faith	NOUN
taxlaw-3566	82	48	,	,	PUNCT
taxlaw-3566	82	49	entails	entail	VERB
taxlaw-3566	82	50	continuous	continuous	ADJ
taxlaw-3566	82	51	review	review	NOUN
taxlaw-3566	82	52	of	of	ADP
taxlaw-3566	82	53	propriety	propriety	NOUN
taxlaw-3566	82	54	of	of	ADP
taxlaw-3566	82	55	valuation	valuation	NOUN
taxlaw-3566	82	56	methodology	methodology	NOUN
taxlaw-3566	82	57	,	,	PUNCT
taxlaw-3566	82	58	consideration	consideration	NOUN
taxlaw-3566	82	59	of	of	ADP
taxlaw-3566	82	60	relevant	relevant	ADJ
taxlaw-3566	82	61	factors	factor	NOUN
taxlaw-3566	82	62	and	and	CCONJ
taxlaw-3566	82	63	retention	retention	NOUN
taxlaw-3566	82	64	of	of	ADP
taxlaw-3566	82	65	information	information	NOUN
taxlaw-3566	82	66	on	on	ADP
taxlaw-3566	82	67	which	which	PRON
taxlaw-3566	82	68	the	the	DET
taxlaw-3566	82	69	board	board	NOUN
taxlaw-3566	82	70	has	have	AUX
taxlaw-3566	82	71	relied	rely	VERB
taxlaw-3566	82	72	.	.	PUNCT
taxlaw-3566	83	1	”15	”15	PROPN
taxlaw-3566	83	2	additionally	additionally	ADV
taxlaw-3566	83	3	,	,	PUNCT
taxlaw-3566	83	4	the	the	DET
taxlaw-3566	83	5	sec	sec	PROPN
taxlaw-3566	83	6	authorized	authorize	VERB
taxlaw-3566	83	7	the	the	DET
taxlaw-3566	83	8	board	board	NOUN
taxlaw-3566	83	9	to	to	PART
taxlaw-3566	83	10	delegate	delegate	VERB
taxlaw-3566	83	11	“	"	PUNCT
taxlaw-3566	83	12	calculation	calculation	NOUN
taxlaw-3566	83	13	of	of	ADP
taxlaw-3566	83	14	fair	fair	ADJ
taxlaw-3566	83	15	values	value	NOUN
taxlaw-3566	83	16	pursuant	pursuant	ADJ
taxlaw-3566	83	17	to	to	ADP
taxlaw-3566	83	18	board	board	NOUN
taxlaw-3566	83	19	approved	approve	VERB
taxlaw-3566	83	20	methodologies	methodology	NOUN
taxlaw-3566	83	21	.	.	PUNCT
taxlaw-3566	84	1	”16	”16	NOUN
taxlaw-3566	84	2	in	in	ADP
taxlaw-3566	84	3	accounting	accounting	NOUN
taxlaw-3566	84	4	series	series	NOUN
taxlaw-3566	84	5	release	release	VERB
taxlaw-3566	84	6	no	no	NOUN
taxlaw-3566	84	7	.	.	PROPN
taxlaw-3566	84	8	118	118	NUM
taxlaw-3566	84	9	,	,	PUNCT
taxlaw-3566	84	10	the	the	DET
taxlaw-3566	84	11	sec	sec	PROPN
taxlaw-3566	84	12	addressed	address	VERB
taxlaw-3566	84	13	the	the	DET
taxlaw-3566	84	14	valuation	valuation	NOUN
taxlaw-3566	84	15	of	of	ADP
taxlaw-3566	84	16	hard	hard	ADJ
taxlaw-3566	84	17	-	-	PUNCT
taxlaw-3566	84	18	to	to	ADP
taxlaw-3566	84	19	-	-	PUNCT
taxlaw-3566	84	20	measure	measure	NOUN
taxlaw-3566	84	21	securities	security	NOUN
taxlaw-3566	84	22	and	and	CCONJ
taxlaw-3566	84	23	stated	state	VERB
taxlaw-3566	84	24	that	that	SCONJ
taxlaw-3566	84	25	“	"	PUNCT
taxlaw-3566	84	26	value	value	NOUN
taxlaw-3566	84	27	can	can	AUX
taxlaw-3566	84	28	be	be	AUX
taxlaw-3566	84	29	determined	determine	VERB
taxlaw-3566	84	30	fairly	fairly	ADV
taxlaw-3566	84	31	in	in	ADP
taxlaw-3566	84	32	more	more	ADJ
taxlaw-3566	84	33	than	than	ADP
taxlaw-3566	84	34	one	one	NUM
taxlaw-3566	84	35	way	way	NOUN
taxlaw-3566	84	36	for	for	ADP
taxlaw-3566	84	37	unlisted	unlisted	ADJ
taxlaw-3566	84	38	securities	security	NOUN
taxlaw-3566	84	39	traded	trade	VERB
taxlaw-3566	84	40	regularly	regularly	ADV
taxlaw-3566	84	41	in	in	ADP
taxlaw-3566	84	42	the	the	DET
taxlaw-3566	84	43	over	over	ADP
taxlaw-3566	84	44	-	-	PUNCT
taxlaw-3566	84	45	the	the	DET
taxlaw-3566	84	46	-	-	PUNCT
taxlaw-3566	84	47	counter	counter	NOUN
taxlaw-3566	84	48	market	market	NOUN
taxlaw-3566	84	49	.	.	PUNCT
taxlaw-3566	85	1	”17	”17	PROPN
taxlaw-3566	85	2	furthermore	furthermore	ADV
taxlaw-3566	85	3	,	,	PUNCT
taxlaw-3566	85	4	the	the	DET
taxlaw-3566	85	5	sec	sec	PROPN
taxlaw-3566	85	6	highlighted	highlight	VERB
taxlaw-3566	85	7	that	that	SCONJ
taxlaw-3566	85	8	there	there	PRON
taxlaw-3566	85	9	is	be	VERB
taxlaw-3566	85	10	no	no	DET
taxlaw-3566	85	11	single	single	ADJ
taxlaw-3566	85	12	standard	standard	NOUN
taxlaw-3566	85	13	to	to	PART
taxlaw-3566	85	14	determine	determine	VERB
taxlaw-3566	85	15	the	the	DET
taxlaw-3566	85	16	fair	fair	ADJ
taxlaw-3566	85	17	value	value	NOUN
taxlaw-3566	85	18	of	of	ADP
taxlaw-3566	85	19	a	a	DET
taxlaw-3566	85	20	security	security	NOUN
taxlaw-3566	85	21	or	or	CCONJ
taxlaw-3566	85	22	other	other	ADJ
taxlaw-3566	85	23	asset	asset	NOUN
taxlaw-3566	85	24	“	"	PUNCT
taxlaw-3566	85	25	because	because	SCONJ
taxlaw-3566	85	26	fair	fair	ADJ
taxlaw-3566	85	27	value	value	NOUN
taxlaw-3566	85	28	depends	depend	VERB
taxlaw-3566	85	29	on	on	ADP
taxlaw-3566	85	30	the	the	DET
taxlaw-3566	85	31	facts	fact	NOUN
taxlaw-3566	85	32	and	and	CCONJ
taxlaw-3566	85	33	circumstances	circumstance	NOUN
taxlaw-3566	85	34	of	of	ADP
taxlaw-3566	85	35	each	each	DET
taxlaw-3566	85	36	situation	situation	NOUN
taxlaw-3566	85	37	.	.	PUNCT
taxlaw-3566	86	1	”18	”18	NOUN
taxlaw-3566	86	2	finally	finally	ADV
taxlaw-3566	86	3	,	,	PUNCT
taxlaw-3566	86	4	the	the	DET
taxlaw-3566	86	5	sec	sec	PROPN
taxlaw-3566	86	6	elaborated	elaborate	VERB
taxlaw-3566	86	7	on	on	ADP
taxlaw-3566	86	8	the	the	DET
taxlaw-3566	86	9	fair	fair	ADJ
taxlaw-3566	86	10	value	value	NOUN
taxlaw-3566	86	11	method	method	NOUN
taxlaw-3566	86	12	in	in	ADP
taxlaw-3566	86	13	the	the	DET
taxlaw-3566	86	14	sec	sec	PROPN
taxlaw-3566	86	15	interpretive	interpretive	ADJ
taxlaw-3566	86	16	letter	letter	NOUN
taxlaw-3566	86	17	to	to	ADP
taxlaw-3566	86	18	the	the	DET
taxlaw-3566	86	19	ici	ici	NOUN
taxlaw-3566	86	20	regarding	regard	VERB
taxlaw-3566	86	21	valuation	valuation	NOUN
taxlaw-3566	86	22	issues	issue	NOUN
taxlaw-3566	86	23	(	(	PUNCT
taxlaw-3566	86	24	“	"	PUNCT
taxlaw-3566	86	25	letter	letter	NOUN
taxlaw-3566	86	26	”	"	PUNCT
taxlaw-3566	86	27	)	)	PUNCT
taxlaw-3566	86	28	.	.	PUNCT
taxlaw-3566	87	1	19	19	NUM
taxlaw-3566	87	2	in	in	ADP
taxlaw-3566	87	3	the	the	DET
taxlaw-3566	87	4	letter	letter	NOUN
taxlaw-3566	87	5	,	,	PUNCT
taxlaw-3566	87	6	the	the	DET
taxlaw-3566	87	7	sec	sec	PROPN
taxlaw-3566	87	8	included	include	VERB
taxlaw-3566	87	9	the	the	DET
taxlaw-3566	87	10	list	list	NOUN
taxlaw-3566	87	11	of	of	ADP
taxlaw-3566	87	12	factors	factor	NOUN
taxlaw-3566	87	13	that	that	PRON
taxlaw-3566	87	14	can	can	AUX
taxlaw-3566	87	15	be	be	AUX
taxlaw-3566	87	16	taken	take	VERB
taxlaw-3566	87	17	into	into	ADP
taxlaw-3566	87	18	account	account	NOUN
taxlaw-3566	87	19	by	by	ADP
taxlaw-3566	87	20	funds	fund	NOUN
taxlaw-3566	87	21	’	'	PUNCT
taxlaw-3566	87	22	boards	board	NOUN
taxlaw-3566	87	23	:	:	PUNCT
taxlaw-3566	87	24	the	the	DET
taxlaw-3566	87	25	value	value	NOUN
taxlaw-3566	87	26	of	of	ADP
taxlaw-3566	87	27	other	other	ADJ
taxlaw-3566	87	28	financial	financial	ADJ
taxlaw-3566	87	29	instruments	instrument	NOUN
taxlaw-3566	87	30	,	,	PUNCT
taxlaw-3566	87	31	including	include	VERB
taxlaw-3566	87	32	derivative	derivative	ADJ
taxlaw-3566	87	33	securities	security	NOUN
taxlaw-3566	87	34	,	,	PUNCT
taxlaw-3566	87	35	traded	trade	VERB
taxlaw-3566	87	36	on	on	ADP
taxlaw-3566	87	37	other	other	ADJ
taxlaw-3566	87	38	markets	market	NOUN
taxlaw-3566	87	39	or	or	CCONJ
taxlaw-3566	87	40	among	among	ADP
taxlaw-3566	87	41	dealers	dealer	NOUN
taxlaw-3566	87	42	;	;	PUNCT
taxlaw-3566	87	43	trading	trade	VERB
taxlaw-3566	87	44	volumes	volume	NOUN
taxlaw-3566	87	45	on	on	ADP
taxlaw-3566	87	46	markets	market	NOUN
taxlaw-3566	87	47	,	,	PUNCT
taxlaw-3566	87	48	exchanges	exchange	NOUN
taxlaw-3566	87	49	,	,	PUNCT
taxlaw-3566	87	50	or	or	CCONJ
taxlaw-3566	87	51	among	among	ADP
taxlaw-3566	87	52	dealers	dealer	NOUN
taxlaw-3566	87	53	;	;	PUNCT
taxlaw-3566	87	54	values	value	NOUN
taxlaw-3566	87	55	of	of	ADP
taxlaw-3566	87	56	baskets	basket	NOUN
taxlaw-3566	87	57	of	of	ADP
taxlaw-3566	87	58	securities	security	NOUN
taxlaw-3566	87	59	traded	trade	VERB
taxlaw-3566	87	60	on	on	ADP
taxlaw-3566	87	61	other	other	ADJ
taxlaw-3566	87	62	markets	market	NOUN
taxlaw-3566	87	63	,	,	PUNCT
taxlaw-3566	87	64	exchanges	exchange	NOUN
taxlaw-3566	87	65	,	,	PUNCT
taxlaw-3566	87	66	or	or	CCONJ
taxlaw-3566	87	67	among	among	ADP
taxlaw-3566	87	68	dealers	dealer	NOUN
taxlaw-3566	87	69	;	;	PUNCT
taxlaw-3566	87	70	changes	change	NOUN
taxlaw-3566	87	71	in	in	ADP
taxlaw-3566	87	72	interest	interest	NOUN
taxlaw-3566	87	73	rates	rate	NOUN
taxlaw-3566	87	74	;	;	PUNCT
taxlaw-3566	87	75	observations	observation	NOUN
taxlaw-3566	87	76	from	from	ADP
taxlaw-3566	87	77	financial	financial	ADJ
taxlaw-3566	87	78	institutes	institute	NOUN
taxlaw-3566	87	79	;	;	PUNCT
taxlaw-3566	87	80	government	government	NOUN
taxlaw-3566	87	81	(	(	PUNCT
taxlaw-3566	87	82	domestic	domestic	ADJ
taxlaw-3566	87	83	or	or	CCONJ
taxlaw-3566	87	84	foreign	foreign	ADJ
taxlaw-3566	87	85	)	)	PUNCT
taxlaw-3566	87	86	actions	action	NOUN
taxlaw-3566	87	87	or	or	CCONJ
taxlaw-3566	87	88	pronouncements	pronouncement	NOUN
taxlaw-3566	87	89	;	;	PUNCT
taxlaw-3566	87	90	and	and	CCONJ
taxlaw-3566	87	91	other	other	ADJ
taxlaw-3566	87	92	news	news	NOUN
taxlaw-3566	87	93	events.20	events.20	PROPN
taxlaw-3566	87	94	this	this	DET
taxlaw-3566	87	95	list	list	NOUN
taxlaw-3566	87	96	shows	show	VERB
taxlaw-3566	87	97	how	how	SCONJ
taxlaw-3566	87	98	much	much	ADJ
taxlaw-3566	87	99	flexibility	flexibility	NOUN
taxlaw-3566	87	100	fund	fund	NOUN
taxlaw-3566	87	101	managers	manager	NOUN
taxlaw-3566	87	102	and	and	CCONJ
taxlaw-3566	87	103	valuation	valuation	NOUN
taxlaw-3566	87	104	companies	company	NOUN
taxlaw-3566	87	105	have	have	VERB
taxlaw-3566	87	106	in	in	ADP
taxlaw-3566	87	107	determining	determine	VERB
taxlaw-3566	87	108	what	what	PRON
taxlaw-3566	87	109	information	information	NOUN
taxlaw-3566	87	110	to	to	PART
taxlaw-3566	87	111	rely	rely	VERB
taxlaw-3566	87	112	on	on	ADP
taxlaw-3566	87	113	when	when	SCONJ
taxlaw-3566	87	114	determining	determine	VERB
taxlaw-3566	87	115	the	the	DET
taxlaw-3566	87	116	value	value	NOUN
taxlaw-3566	87	117	of	of	ADP
taxlaw-3566	87	118	the	the	DET
taxlaw-3566	87	119	assets	asset	NOUN
taxlaw-3566	87	120	.	.	PUNCT
taxlaw-3566	88	1	this	this	PRON
taxlaw-3566	88	2	,	,	PUNCT
taxlaw-3566	88	3	however	however	ADV
taxlaw-3566	88	4	,	,	PUNCT
taxlaw-3566	88	5	may	may	AUX
taxlaw-3566	88	6	lead	lead	VERB
taxlaw-3566	88	7	to	to	ADP
taxlaw-3566	88	8	disparities	disparity	NOUN
taxlaw-3566	88	9	in	in	ADP
taxlaw-3566	88	10	value	value	NOUN
taxlaw-3566	88	11	of	of	ADP
taxlaw-3566	88	12	similar	similar	ADJ
taxlaw-3566	88	13	securities	security	NOUN
taxlaw-3566	88	14	held	hold	VERB
taxlaw-3566	88	15	by	by	ADP
taxlaw-3566	88	16	different	different	ADJ
taxlaw-3566	88	17	funds	fund	NOUN
taxlaw-3566	88	18	.	.	PUNCT
taxlaw-3566	89	1	although	although	SCONJ
taxlaw-3566	89	2	the	the	DET
taxlaw-3566	89	3	letter	letter	NOUN
taxlaw-3566	89	4	does	do	AUX
taxlaw-3566	89	5	not	not	PART
taxlaw-3566	89	6	state	state	VERB
taxlaw-3566	89	7	that	that	SCONJ
taxlaw-3566	89	8	all	all	DET
taxlaw-3566	89	9	the	the	DET
taxlaw-3566	89	10	factors	factor	NOUN
taxlaw-3566	89	11	should	should	AUX
taxlaw-3566	89	12	be	be	AUX
taxlaw-3566	89	13	taken	take	VERB
taxlaw-3566	89	14	into	into	ADP
taxlaw-3566	89	15	account	account	NOUN
taxlaw-3566	89	16	by	by	ADP
taxlaw-3566	89	17	the	the	DET
taxlaw-3566	89	18	valuators	valuator	NOUN
taxlaw-3566	89	19	,	,	PUNCT
taxlaw-3566	89	20	this	this	DET
taxlaw-3566	89	21	conclusion	conclusion	NOUN
taxlaw-3566	89	22	is	be	AUX
taxlaw-3566	89	23	preferable	preferable	ADJ
taxlaw-3566	89	24	because	because	SCONJ
taxlaw-3566	89	25	taking	take	VERB
taxlaw-3566	89	26	as	as	ADV
taxlaw-3566	89	27	many	many	ADJ
taxlaw-3566	89	28	factors	factor	NOUN
taxlaw-3566	89	29	as	as	ADP
taxlaw-3566	89	30	possible	possible	ADJ
taxlaw-3566	89	31	into	into	ADP
taxlaw-3566	89	32	14	14	NUM
taxlaw-3566	89	33	see	see	NOUN
taxlaw-3566	89	34	massa	massa	NOUN
taxlaw-3566	89	35	,	,	PUNCT
taxlaw-3566	89	36	supra	supra	PROPN
taxlaw-3566	89	37	note	note	PROPN
taxlaw-3566	89	38	8	8	NUM
taxlaw-3566	89	39	,	,	PUNCT
taxlaw-3566	89	40	at	at	ADP
taxlaw-3566	89	41	9	9	NUM
taxlaw-3566	89	42	.	.	NOUN
taxlaw-3566	89	43	15	15	NUM
taxlaw-3566	89	44	statement	statement	NOUN
taxlaw-3566	89	45	regarding	regard	VERB
taxlaw-3566	89	46	“	"	PUNCT
taxlaw-3566	89	47	restricted	restricted	ADJ
taxlaw-3566	89	48	securities	security	NOUN
taxlaw-3566	89	49	,	,	PUNCT
taxlaw-3566	89	50	”	"	PUNCT
taxlaw-3566	89	51	investment	investment	NOUN
taxlaw-3566	89	52	company	company	NOUN
taxlaw-3566	89	53	act	act	VERB
taxlaw-3566	89	54	release	release	VERB
taxlaw-3566	89	55	no	no	DET
taxlaw-3566	89	56	.	.	NOUN
taxlaw-3566	89	57	5847	5847	NUM
taxlaw-3566	89	58	,	,	PUNCT
taxlaw-3566	89	59	accounting	accounting	NOUN
taxlaw-3566	89	60	series	series	NOUN
taxlaw-3566	89	61	release	release	VERB
taxlaw-3566	89	62	no	no	NOUN
taxlaw-3566	89	63	.	.	NOUN
taxlaw-3566	89	64	113	113	NUM
taxlaw-3566	89	65	(	(	PUNCT
taxlaw-3566	89	66	oct	oct	PROPN
taxlaw-3566	89	67	.	.	PROPN
taxlaw-3566	89	68	21	21	NUM
taxlaw-3566	89	69	,	,	PUNCT
taxlaw-3566	89	70	1969	1969	NUM
taxlaw-3566	89	71	)	)	PUNCT
taxlaw-3566	89	72	,	,	PUNCT
taxlaw-3566	89	73	https://www.sec.gov/divisions/investment/icvaluation.htm	https://www.sec.gov/divisions/investment/icvaluation.htm	PROPN
taxlaw-3566	90	1	[	[	X
taxlaw-3566	90	2	https://perma.cc/g8c2-nd7j	https://perma.cc/g8c2-nd7j	X
taxlaw-3566	90	3	]	]	X
taxlaw-3566	90	4	(	(	PUNCT
taxlaw-3566	90	5	last	last	ADV
taxlaw-3566	90	6	visited	visit	VERB
taxlaw-3566	90	7	nov	nov	PROPN
taxlaw-3566	90	8	.	.	PROPN
taxlaw-3566	90	9	15	15	NUM
taxlaw-3566	90	10	,	,	PUNCT
taxlaw-3566	90	11	2018	2018	NUM
taxlaw-3566	90	12	)	)	PUNCT
taxlaw-3566	90	13	.	.	PUNCT
taxlaw-3566	91	1	16	16	NUM
taxlaw-3566	92	1	i	i	PRON
taxlaw-3566	92	2	d.	d.	PROPN
taxlaw-3566	92	3	17	17	NUM
taxlaw-3566	92	4	accounting	account	VERB
taxlaw-3566	92	5	for	for	ADP
taxlaw-3566	92	6	investment	investment	NOUN
taxlaw-3566	92	7	securities	security	NOUN
taxlaw-3566	92	8	by	by	ADP
taxlaw-3566	92	9	registered	register	VERB
taxlaw-3566	92	10	investment	investment	NOUN
taxlaw-3566	92	11	companies	company	NOUN
taxlaw-3566	92	12	,	,	PUNCT
taxlaw-3566	92	13	investment	investment	NOUN
taxlaw-3566	92	14	company	company	NOUN
taxlaw-3566	92	15	act	act	VERB
taxlaw-3566	92	16	release	release	VERB
taxlaw-3566	92	17	no	no	PRON
taxlaw-3566	92	18	.	.	PUNCT
taxlaw-3566	93	1	6295	6295	NUM
taxlaw-3566	93	2	,	,	PUNCT
taxlaw-3566	93	3	accounting	accounting	NOUN
taxlaw-3566	93	4	series	series	NOUN
taxlaw-3566	93	5	release	release	VERB
taxlaw-3566	93	6	no	no	NOUN
taxlaw-3566	93	7	.	.	PROPN
taxlaw-3566	94	1	118	118	NUM
taxlaw-3566	94	2	(	(	PUNCT
taxlaw-3566	94	3	dec	dec	PROPN
taxlaw-3566	94	4	.	.	PROPN
taxlaw-3566	94	5	23	23	NUM
taxlaw-3566	94	6	,	,	PUNCT
taxlaw-3566	94	7	1970	1970	NUM
taxlaw-3566	94	8	)	)	PUNCT
taxlaw-3566	94	9	,	,	PUNCT
taxlaw-3566	94	10	https://www.sec.gov/divisions/investment/icvaluation.htm	https://www.sec.gov/divisions/investment/icvaluation.htm	PROPN
taxlaw-3566	95	1	[	[	X
taxlaw-3566	95	2	https://perma.cc/e5fg-q7zm	https://perma.cc/e5fg-q7zm	PROPN
taxlaw-3566	95	3	]	]	X
taxlaw-3566	95	4	(	(	PUNCT
taxlaw-3566	95	5	last	last	ADV
taxlaw-3566	95	6	visited	visit	VERB
taxlaw-3566	95	7	nov	nov	PROPN
taxlaw-3566	95	8	.	.	PROPN
taxlaw-3566	95	9	15	15	NUM
taxlaw-3566	95	10	,	,	PUNCT
taxlaw-3566	95	11	2018	2018	NUM
taxlaw-3566	95	12	)	)	PUNCT
taxlaw-3566	95	13	.	.	PUNCT
taxlaw-3566	96	1	18	18	NUM
taxlaw-3566	97	1	i	i	PROPN
taxlaw-3566	97	2	d.	d.	PROPN
taxlaw-3566	97	3	19	19	NUM
taxlaw-3566	97	4	craig	craig	PROPN
taxlaw-3566	97	5	s.	s.	PROPN
taxlaw-3566	97	6	tyle	tyle	PROPN
taxlaw-3566	97	7	,	,	PUNCT
taxlaw-3566	97	8	division	division	NOUN
taxlaw-3566	97	9	of	of	ADP
taxlaw-3566	97	10	investment	investment	NOUN
taxlaw-3566	97	11	management	management	NOUN
taxlaw-3566	97	12	:	:	PUNCT
taxlaw-3566	97	13	december	december	PROPN
taxlaw-3566	97	14	1999	1999	NUM
taxlaw-3566	97	15	letter	letter	NOUN
taxlaw-3566	97	16	to	to	ADP
taxlaw-3566	97	17	the	the	DET
taxlaw-3566	97	18	ici	ici	NOUN
taxlaw-3566	97	19	regarding	regard	VERB
taxlaw-3566	97	20	valuation	valuation	NOUN
taxlaw-3566	97	21	issues	issue	NOUN
taxlaw-3566	97	22	(	(	PUNCT
taxlaw-3566	97	23	dec	dec	PROPN
taxlaw-3566	97	24	.	.	PROPN
taxlaw-3566	97	25	8	8	NUM
taxlaw-3566	97	26	,	,	PUNCT
taxlaw-3566	97	27	1999	1999	NUM
taxlaw-3566	97	28	)	)	PUNCT
taxlaw-3566	97	29	(	(	PUNCT
taxlaw-3566	97	30	on	on	ADP
taxlaw-3566	97	31	file	file	NOUN
taxlaw-3566	97	32	with	with	ADP
taxlaw-3566	97	33	author	author	NOUN
taxlaw-3566	97	34	)	)	PUNCT
taxlaw-3566	97	35	.	.	PUNCT
taxlaw-3566	98	1	20	20	NUM
taxlaw-3566	99	1	i	i	PRON
taxlaw-3566	99	2	d.	d.	PROPN
taxlaw-3566	99	3	https://www.sec.gov/divisions/investment/icvaluation.htm	https://www.sec.gov/divisions/investment/icvaluation.htm	PROPN
taxlaw-3566	99	4	2019	2019	NUM
taxlaw-3566	99	5	]	]	PUNCT
taxlaw-3566	99	6	233	233	NUM
taxlaw-3566	99	7	the	the	DET
taxlaw-3566	99	8	partnership	partnership	NOUN
taxlaw-3566	99	9	audit	audit	NOUN
taxlaw-3566	99	10	rules	rule	NOUN
taxlaw-3566	99	11	of	of	ADP
taxlaw-3566	99	12	2015	2015	NUM
taxlaw-3566	99	13	:	:	PUNCT
taxlaw-3566	99	14	the	the	DET
taxlaw-3566	99	15	implications	implication	NOUN
taxlaw-3566	99	16	for	for	ADP
taxlaw-3566	99	17	misvalued	misvalued	ADJ
taxlaw-3566	99	18	private	private	ADJ
taxlaw-3566	99	19	funds	fund	NOUN
taxlaw-3566	99	20	and	and	CCONJ
taxlaw-3566	99	21	new	new	ADJ
taxlaw-3566	99	22	partners	partner	NOUN
taxlaw-3566	99	23	consideration	consideration	NOUN
taxlaw-3566	99	24	would	would	AUX
taxlaw-3566	99	25	more	more	ADV
taxlaw-3566	99	26	likely	likely	ADJ
taxlaw-3566	99	27	lead	lead	VERB
taxlaw-3566	99	28	to	to	ADP
taxlaw-3566	99	29	the	the	DET
taxlaw-3566	99	30	determination	determination	NOUN
taxlaw-3566	99	31	of	of	ADP
taxlaw-3566	99	32	the	the	DET
taxlaw-3566	99	33	fair	fair	ADJ
taxlaw-3566	99	34	value	value	NOUN
taxlaw-3566	99	35	of	of	ADP
taxlaw-3566	99	36	hard	hard	ADJ
taxlaw-3566	99	37	-	-	PUNCT
taxlaw-3566	99	38	to	to	ADP
taxlaw-3566	99	39	-	-	PUNCT
taxlaw-3566	99	40	value	value	NOUN
taxlaw-3566	99	41	securities	security	NOUN
taxlaw-3566	99	42	.	.	PUNCT
taxlaw-3566	100	1	section	section	NOUN
taxlaw-3566	100	2	34(b	34(b	NUM
taxlaw-3566	100	3	)	)	PUNCT
taxlaw-3566	100	4	of	of	ADP
taxlaw-3566	100	5	the	the	DET
taxlaw-3566	100	6	investment	investment	NOUN
taxlaw-3566	100	7	company	company	NOUN
taxlaw-3566	100	8	act	act	NOUN
taxlaw-3566	100	9	prohibits	prohibit	VERB
taxlaw-3566	100	10	“	"	PUNCT
taxlaw-3566	100	11	disclosing	disclose	VERB
taxlaw-3566	100	12	materially	materially	ADV
taxlaw-3566	100	13	misleading	mislead	VERB
taxlaw-3566	100	14	information	information	NOUN
taxlaw-3566	100	15	in	in	ADP
taxlaw-3566	100	16	any	any	DET
taxlaw-3566	100	17	required	required	ADJ
taxlaw-3566	100	18	commission	commission	NOUN
taxlaw-3566	100	19	filing	filing	NOUN
taxlaw-3566	100	20	.	.	PUNCT
taxlaw-3566	101	1	”21	”21	PROPN
taxlaw-3566	101	2	the	the	DET
taxlaw-3566	101	3	sec	sec	PROPN
taxlaw-3566	101	4	utilizes	utilize	VERB
taxlaw-3566	101	5	this	this	DET
taxlaw-3566	101	6	provision	provision	NOUN
taxlaw-3566	101	7	to	to	PART
taxlaw-3566	101	8	institute	institute	VERB
taxlaw-3566	101	9	administrative	administrative	ADJ
taxlaw-3566	101	10	proceedings	proceeding	NOUN
taxlaw-3566	101	11	against	against	ADP
taxlaw-3566	101	12	registered	register	VERB
taxlaw-3566	101	13	funds	fund	NOUN
taxlaw-3566	101	14	which	which	PRON
taxlaw-3566	101	15	implemented	implement	VERB
taxlaw-3566	101	16	inadequate	inadequate	ADJ
taxlaw-3566	101	17	or	or	CCONJ
taxlaw-3566	101	18	inaccurate	inaccurate	ADJ
taxlaw-3566	101	19	valuation	valuation	NOUN
taxlaw-3566	101	20	techniques	technique	NOUN
taxlaw-3566	101	21	or	or	CCONJ
taxlaw-3566	101	22	did	do	AUX
taxlaw-3566	101	23	not	not	PART
taxlaw-3566	101	24	follow	follow	VERB
taxlaw-3566	101	25	“	"	PUNCT
taxlaw-3566	101	26	a	a	DET
taxlaw-3566	101	27	fund	fund	NOUN
taxlaw-3566	101	28	’s	’s	PART
taxlaw-3566	101	29	stated	state	VERB
taxlaw-3566	101	30	valuation	valuation	NOUN
taxlaw-3566	101	31	procedures	procedure	NOUN
taxlaw-3566	101	32	.	.	PUNCT
taxlaw-3566	102	1	”22	”22	PROPN
taxlaw-3566	102	2	additionally	additionally	ADV
taxlaw-3566	102	3	,	,	PUNCT
taxlaw-3566	102	4	the	the	DET
taxlaw-3566	102	5	sec	sec	PROPN
taxlaw-3566	102	6	relies	rely	VERB
taxlaw-3566	102	7	on	on	ADP
taxlaw-3566	102	8	rule	rule	NOUN
taxlaw-3566	102	9	22c-1(a	22c-1(a	NUM
taxlaw-3566	102	10	)	)	PUNCT
taxlaw-3566	102	11	,	,	PUNCT
taxlaw-3566	102	12	which	which	PRON
taxlaw-3566	102	13	is	be	AUX
taxlaw-3566	102	14	promulgated	promulgate	VERB
taxlaw-3566	102	15	pursuant	pursuant	ADJ
taxlaw-3566	102	16	to	to	ADP
taxlaw-3566	102	17	section	section	NOUN
taxlaw-3566	102	18	22(c	22(c	NUM
taxlaw-3566	102	19	)	)	PUNCT
taxlaw-3566	102	20	of	of	ADP
taxlaw-3566	102	21	the	the	DET
taxlaw-3566	102	22	act	act	NOUN
taxlaw-3566	102	23	,	,	PUNCT
taxlaw-3566	102	24	to	to	PART
taxlaw-3566	102	25	institute	institute	VERB
taxlaw-3566	102	26	administrative	administrative	ADJ
taxlaw-3566	102	27	proceedings	proceeding	NOUN
taxlaw-3566	102	28	against	against	ADP
taxlaw-3566	102	29	funds	fund	NOUN
taxlaw-3566	102	30	which	which	PRON
taxlaw-3566	102	31	inaccurately	inaccurately	ADV
taxlaw-3566	102	32	reflect	reflect	VERB
taxlaw-3566	102	33	the	the	DET
taxlaw-3566	102	34	funds	fund	NOUN
taxlaw-3566	102	35	’	'	PUNCT
taxlaw-3566	102	36	current	current	ADJ
taxlaw-3566	102	37	net	net	ADJ
taxlaw-3566	102	38	asset	asset	NOUN
taxlaw-3566	102	39	value.23	value.23	NOUN
taxlaw-3566	102	40	for	for	ADP
taxlaw-3566	102	41	example	example	NOUN
taxlaw-3566	102	42	,	,	PUNCT
taxlaw-3566	102	43	in	in	ADP
taxlaw-3566	102	44	in	in	ADP
taxlaw-3566	102	45	the	the	DET
taxlaw-3566	102	46	matter	matter	NOUN
taxlaw-3566	102	47	of	of	ADP
taxlaw-3566	102	48	jon	jon	PROPN
taxlaw-3566	102	49	d.	d.	PROPN
taxlaw-3566	102	50	hammes	hammes	PROPN
taxlaw-3566	102	51	,	,	PUNCT
taxlaw-3566	102	52	the	the	DET
taxlaw-3566	102	53	sec	sec	PROPN
taxlaw-3566	102	54	identified	identify	VERB
taxlaw-3566	102	55	misvaluation	misvaluation	NOUN
taxlaw-3566	102	56	techniques	technique	NOUN
taxlaw-3566	102	57	and	and	CCONJ
taxlaw-3566	102	58	charged	charge	VERB
taxlaw-3566	102	59	the	the	DET
taxlaw-3566	102	60	board	board	NOUN
taxlaw-3566	102	61	with	with	ADP
taxlaw-3566	102	62	five	five	NUM
taxlaw-3566	102	63	types	type	NOUN
taxlaw-3566	102	64	of	of	ADP
taxlaw-3566	102	65	misconduct	misconduct	NOUN
taxlaw-3566	102	66	:	:	PUNCT
taxlaw-3566	102	67	(	(	PUNCT
taxlaw-3566	102	68	1	1	X
taxlaw-3566	102	69	)	)	PUNCT
taxlaw-3566	102	70	failure	failure	NOUN
taxlaw-3566	102	71	to	to	PART
taxlaw-3566	102	72	monitor	monitor	VERB
taxlaw-3566	102	73	the	the	DET
taxlaw-3566	102	74	liquidity	liquidity	NOUN
taxlaw-3566	102	75	of	of	ADP
taxlaw-3566	102	76	the	the	DET
taxlaw-3566	102	77	securities	security	NOUN
taxlaw-3566	102	78	;	;	PUNCT
taxlaw-3566	102	79	(	(	PUNCT
taxlaw-3566	102	80	2	2	X
taxlaw-3566	102	81	)	)	PUNCT
taxlaw-3566	102	82	passive	passive	ADJ
taxlaw-3566	102	83	reliance	reliance	NOUN
taxlaw-3566	102	84	on	on	ADP
taxlaw-3566	102	85	valuation	valuation	NOUN
taxlaw-3566	102	86	committee	committee	NOUN
taxlaw-3566	102	87	valuations	valuation	NOUN
taxlaw-3566	102	88	;	;	PUNCT
taxlaw-3566	102	89	(	(	PUNCT
taxlaw-3566	102	90	3	3	X
taxlaw-3566	102	91	)	)	PUNCT
taxlaw-3566	102	92	failure	failure	NOUN
taxlaw-3566	102	93	to	to	PART
taxlaw-3566	102	94	review	review	VERB
taxlaw-3566	102	95	financial	financial	ADJ
taxlaw-3566	102	96	statements	statement	NOUN
taxlaw-3566	102	97	;	;	PUNCT
taxlaw-3566	102	98	(	(	PUNCT
taxlaw-3566	102	99	4	4	X
taxlaw-3566	102	100	)	)	PUNCT
taxlaw-3566	102	101	failure	failure	NOUN
taxlaw-3566	102	102	to	to	PART
taxlaw-3566	102	103	follow	follow	VERB
taxlaw-3566	102	104	up	up	ADP
taxlaw-3566	102	105	on	on	ADP
taxlaw-3566	102	106	the	the	DET
taxlaw-3566	102	107	requests	request	NOUN
taxlaw-3566	102	108	for	for	ADP
taxlaw-3566	102	109	information	information	NOUN
taxlaw-3566	102	110	;	;	PUNCT
taxlaw-3566	102	111	and	and	CCONJ
taxlaw-3566	102	112	(	(	PUNCT
taxlaw-3566	102	113	5	5	X
taxlaw-3566	102	114	)	)	PUNCT
taxlaw-3566	102	115	improper	improper	ADJ
taxlaw-3566	102	116	application	application	NOUN
taxlaw-3566	102	117	of	of	ADP
taxlaw-3566	102	118	“	"	PUNCT
taxlaw-3566	102	119	a	a	DET
taxlaw-3566	102	120	generic	generic	ADJ
taxlaw-3566	102	121	haircut	haircut	NOUN
taxlaw-3566	102	122	to	to	ADP
taxlaw-3566	102	123	securities	security	NOUN
taxlaw-3566	102	124	in	in	ADP
taxlaw-3566	102	125	lieu	lieu	NOUN
taxlaw-3566	102	126	of	of	ADP
taxlaw-3566	102	127	conducting	conduct	VERB
taxlaw-3566	102	128	a	a	DET
taxlaw-3566	102	129	fair	fair	ADJ
taxlaw-3566	102	130	value	value	NOUN
taxlaw-3566	102	131	estimation	estimation	NOUN
taxlaw-3566	102	132	.	.	PUNCT
taxlaw-3566	103	1	”24	”24	VERB
taxlaw-3566	103	2	as	as	ADP
taxlaw-3566	103	3	a	a	DET
taxlaw-3566	103	4	result	result	NOUN
taxlaw-3566	103	5	,	,	PUNCT
taxlaw-3566	103	6	the	the	DET
taxlaw-3566	103	7	sec	sec	PROPN
taxlaw-3566	103	8	found	find	VERB
taxlaw-3566	103	9	a	a	DET
taxlaw-3566	103	10	violation	violation	NOUN
taxlaw-3566	103	11	of	of	ADP
taxlaw-3566	103	12	rule	rule	NOUN
taxlaw-3566	103	13	22c-1(a	22c-1(a	NUM
taxlaw-3566	103	14	)	)	PUNCT
taxlaw-3566	103	15	of	of	ADP
taxlaw-3566	103	16	the	the	DET
taxlaw-3566	103	17	investment	investment	NOUN
taxlaw-3566	103	18	company	company	NOUN
taxlaw-3566	103	19	act	act	VERB
taxlaw-3566	103	20	and	and	CCONJ
taxlaw-3566	103	21	issued	issue	VERB
taxlaw-3566	103	22	an	an	DET
taxlaw-3566	103	23	order	order	NOUN
taxlaw-3566	103	24	to	to	PART
taxlaw-3566	103	25	cease	cease	VERB
taxlaw-3566	103	26	and	and	CCONJ
taxlaw-3566	103	27	desist.25	desist.25	VERB
taxlaw-3566	103	28	the	the	DET
taxlaw-3566	103	29	problem	problem	NOUN
taxlaw-3566	103	30	of	of	ADP
taxlaw-3566	103	31	misvaluation	misvaluation	NOUN
taxlaw-3566	103	32	is	be	AUX
taxlaw-3566	103	33	exacerbated	exacerbate	VERB
taxlaw-3566	103	34	by	by	ADP
taxlaw-3566	103	35	the	the	DET
taxlaw-3566	103	36	fact	fact	NOUN
taxlaw-3566	103	37	that	that	SCONJ
taxlaw-3566	103	38	private	private	ADJ
taxlaw-3566	103	39	funds	fund	NOUN
taxlaw-3566	103	40	are	be	AUX
taxlaw-3566	103	41	generally	generally	ADV
taxlaw-3566	103	42	not	not	PART
taxlaw-3566	103	43	required	require	VERB
taxlaw-3566	103	44	to	to	PART
taxlaw-3566	103	45	register	register	VERB
taxlaw-3566	103	46	under	under	ADP
taxlaw-3566	103	47	the	the	DET
taxlaw-3566	103	48	investment	investment	NOUN
taxlaw-3566	103	49	company	company	NOUN
taxlaw-3566	103	50	act	act	VERB
taxlaw-3566	103	51	because	because	SCONJ
taxlaw-3566	103	52	they	they	PRON
taxlaw-3566	103	53	operate	operate	VERB
taxlaw-3566	103	54	in	in	ADP
taxlaw-3566	103	55	accordance	accordance	NOUN
taxlaw-3566	103	56	with	with	ADP
taxlaw-3566	103	57	one	one	NUM
taxlaw-3566	103	58	of	of	ADP
taxlaw-3566	103	59	the	the	DET
taxlaw-3566	103	60	exemptions	exemption	NOUN
taxlaw-3566	103	61	–	–	PUNCT
taxlaw-3566	103	62	sections	section	NOUN
taxlaw-3566	103	63	3(c)(1	3(c)(1	NUM
taxlaw-3566	103	64	)	)	PUNCT
taxlaw-3566	103	65	,	,	PUNCT
taxlaw-3566	103	66	3(c)(7	3(c)(7	NUM
taxlaw-3566	103	67	)	)	PUNCT
taxlaw-3566	103	68	,	,	PUNCT
taxlaw-3566	103	69	or	or	CCONJ
taxlaw-3566	103	70	7(d).26	7(d).26	NUM
taxlaw-3566	103	71	the	the	DET
taxlaw-3566	103	72	sec	sec	PROPN
taxlaw-3566	103	73	is	be	AUX
taxlaw-3566	103	74	still	still	ADV
taxlaw-3566	103	75	able	able	ADJ
taxlaw-3566	103	76	to	to	PART
taxlaw-3566	103	77	track	track	VERB
taxlaw-3566	103	78	private	private	ADJ
taxlaw-3566	103	79	funds	fund	NOUN
taxlaw-3566	103	80	valuation	valuation	NOUN
taxlaw-3566	103	81	techniques	technique	NOUN
taxlaw-3566	103	82	through	through	ADP
taxlaw-3566	103	83	disclosures	disclosure	NOUN
taxlaw-3566	103	84	under	under	ADP
taxlaw-3566	103	85	the	the	DET
taxlaw-3566	103	86	advisers	adviser	NOUN
taxlaw-3566	103	87	act	act	VERB
taxlaw-3566	103	88	and	and	CCONJ
taxlaw-3566	103	89	under	under	ADP
taxlaw-3566	103	90	the	the	DET
taxlaw-3566	103	91	dodd	dodd	PROPN
taxlaw-3566	103	92	-	-	PUNCT
taxlaw-3566	103	93	frank	frank	ADJ
taxlaw-3566	103	94	amendments	amendment	NOUN
taxlaw-3566	103	95	of	of	ADP
taxlaw-3566	103	96	registration	registration	NOUN
taxlaw-3566	103	97	requirements.27	requirements.27	PROPN
taxlaw-3566	103	98	under	under	ADP
taxlaw-3566	103	99	section	section	NOUN
taxlaw-3566	103	100	202(a)(11	202(a)(11	NUM
taxlaw-3566	103	101	)	)	PUNCT
taxlaw-3566	103	102	of	of	ADP
taxlaw-3566	103	103	the	the	DET
taxlaw-3566	103	104	advisers	adviser	NOUN
taxlaw-3566	103	105	act	act	PROPN
taxlaw-3566	103	106	,	,	PUNCT
taxlaw-3566	103	107	an	an	DET
taxlaw-3566	103	108	investment	investment	NOUN
taxlaw-3566	103	109	adviser	adviser	NOUN
taxlaw-3566	103	110	is	be	AUX
taxlaw-3566	103	111	“	"	PUNCT
taxlaw-3566	103	112	any	any	DET
taxlaw-3566	103	113	person	person	NOUN
taxlaw-3566	103	114	or	or	CCONJ
taxlaw-3566	103	115	firm	firm	ADJ
taxlaw-3566	103	116	that	that	SCONJ
taxlaw-3566	103	117	:	:	PUNCT
taxlaw-3566	103	118	(	(	PUNCT
taxlaw-3566	103	119	1	1	X
taxlaw-3566	103	120	)	)	PUNCT
taxlaw-3566	103	121	for	for	ADP
taxlaw-3566	103	122	compensation	compensation	NOUN
taxlaw-3566	103	123	;	;	PUNCT
taxlaw-3566	103	124	(	(	PUNCT
taxlaw-3566	103	125	2	2	X
taxlaw-3566	103	126	)	)	PUNCT
taxlaw-3566	103	127	is	be	AUX
taxlaw-3566	103	128	engaged	engage	VERB
taxlaw-3566	103	129	in	in	ADP
taxlaw-3566	103	130	the	the	DET
taxlaw-3566	103	131	business	business	NOUN
taxlaw-3566	103	132	of	of	ADP
taxlaw-3566	103	133	;	;	PUNCT
taxlaw-3566	103	134	(	(	PUNCT
taxlaw-3566	103	135	3	3	X
taxlaw-3566	103	136	)	)	PUNCT
taxlaw-3566	103	137	providing	provide	VERB
taxlaw-3566	103	138	advice	advice	NOUN
taxlaw-3566	103	139	,	,	PUNCT
taxlaw-3566	103	140	making	make	VERB
taxlaw-3566	103	141	recommendations	recommendation	NOUN
taxlaw-3566	103	142	,	,	PUNCT
taxlaw-3566	103	143	issuing	issue	VERB
taxlaw-3566	103	144	reports	report	NOUN
taxlaw-3566	103	145	,	,	PUNCT
taxlaw-3566	103	146	or	or	CCONJ
taxlaw-3566	103	147	furnishing	furnish	VERB
taxlaw-3566	103	148	analyses	analysis	NOUN
taxlaw-3566	103	149	on	on	ADP
taxlaw-3566	103	150	securities	security	NOUN
taxlaw-3566	103	151	,	,	PUNCT
taxlaw-3566	103	152	either	either	CCONJ
taxlaw-3566	103	153	directly	directly	ADV
taxlaw-3566	103	154	or	or	CCONJ
taxlaw-3566	103	155	through	through	ADP
taxlaw-3566	103	156	publications	publication	NOUN
taxlaw-3566	103	157	.	.	PUNCT
taxlaw-3566	103	158	”28	”28	NOUN
taxlaw-3566	103	159	although	although	SCONJ
taxlaw-3566	103	160	the	the	DET
taxlaw-3566	103	161	definition	definition	NOUN
taxlaw-3566	103	162	is	be	AUX
taxlaw-3566	103	163	broad	broad	ADJ
taxlaw-3566	103	164	and	and	CCONJ
taxlaw-3566	103	165	attempts	attempt	VERB
taxlaw-3566	103	166	to	to	PART
taxlaw-3566	103	167	cover	cover	VERB
taxlaw-3566	103	168	as	as	ADP
taxlaw-3566	103	169	many	many	ADJ
taxlaw-3566	103	170	potential	potential	ADJ
taxlaw-3566	103	171	advisers	adviser	NOUN
taxlaw-3566	103	172	as	as	ADP
taxlaw-3566	103	173	possible	possible	ADJ
taxlaw-3566	103	174	,	,	PUNCT
taxlaw-3566	103	175	all	all	DET
taxlaw-3566	103	176	three	three	NUM
taxlaw-3566	103	177	criteria	criterion	NOUN
taxlaw-3566	103	178	must	must	AUX
taxlaw-3566	103	179	be	be	AUX
taxlaw-3566	103	180	satisfied	satisfied	ADJ
taxlaw-3566	103	181	.	.	PUNCT
taxlaw-3566	104	1	the	the	DET
taxlaw-3566	104	2	advisers	advisers	PROPN
taxlaw-3566	104	3	act	act	PROPN
taxlaw-3566	104	4	’s	’s	PART
taxlaw-3566	104	5	anti	anti	ADJ
taxlaw-3566	104	6	-	-	ADJ
taxlaw-3566	104	7	fraud	fraud	ADJ
taxlaw-3566	104	8	rule	rule	NOUN
taxlaw-3566	104	9	206	206	NUM
taxlaw-3566	104	10	“	"	PUNCT
taxlaw-3566	104	11	prohibits	prohibit	VERB
taxlaw-3566	104	12	untrue	untrue	ADJ
taxlaw-3566	104	13	statements	statement	NOUN
taxlaw-3566	104	14	of	of	ADP
taxlaw-3566	104	15	material	material	ADJ
taxlaw-3566	104	16	facts	fact	NOUN
taxlaw-3566	104	17	to	to	ADP
taxlaw-3566	104	18	investors	investor	NOUN
taxlaw-3566	104	19	or	or	CCONJ
taxlaw-3566	104	20	prospective	prospective	ADJ
taxlaw-3566	104	21	investors	investor	NOUN
taxlaw-3566	104	22	in	in	ADP
taxlaw-3566	104	23	‘	'	PUNCT
taxlaw-3566	104	24	pooled	pool	VERB
taxlaw-3566	104	25	investment	investment	NOUN
taxlaw-3566	104	26	vehicles	vehicle	NOUN
taxlaw-3566	104	27	,	,	PUNCT
taxlaw-3566	104	28	’	'	PUNCT
taxlaw-3566	104	29	omissions	omission	NOUN
taxlaw-3566	104	30	to	to	ADP
taxlaw-3566	104	31	state	state	NOUN
taxlaw-3566	104	32	material	material	NOUN
taxlaw-3566	104	33	facts	fact	NOUN
taxlaw-3566	104	34	and	and	CCONJ
taxlaw-3566	104	35	other	other	ADJ
taxlaw-3566	104	36	fraudulent	fraudulent	ADJ
taxlaw-3566	104	37	,	,	PUNCT
taxlaw-3566	104	38	deceptive	deceptive	ADJ
taxlaw-3566	104	39	or	or	CCONJ
taxlaw-3566	104	40	manipulative	manipulative	ADJ
taxlaw-3566	104	41	conduct	conduct	NOUN
taxlaw-3566	104	42	.	.	PUNCT
taxlaw-3566	105	1	”29	”29	PUNCT
taxlaw-3566	105	2	the	the	DET
taxlaw-3566	105	3	advisers	adviser	NOUN
taxlaw-3566	105	4	act	act	VERB
taxlaw-3566	105	5	applies	apply	VERB
taxlaw-3566	105	6	to	to	ADP
taxlaw-3566	105	7	both	both	DET
taxlaw-3566	105	8	21	21	NUM
taxlaw-3566	105	9	massa	massa	NOUN
taxlaw-3566	105	10	,	,	PUNCT
taxlaw-3566	105	11	supra	supra	PROPN
taxlaw-3566	105	12	note	note	PROPN
taxlaw-3566	105	13	8	8	NUM
taxlaw-3566	105	14	,	,	PUNCT
taxlaw-3566	105	15	at	at	ADP
taxlaw-3566	105	16	17	17	NUM
taxlaw-3566	105	17	-	-	SYM
taxlaw-3566	105	18	18	18	NUM
taxlaw-3566	105	19	(	(	PUNCT
taxlaw-3566	105	20	citing	cite	VERB
taxlaw-3566	105	21	15	15	NUM
taxlaw-3566	105	22	u.s.c.§	u.s.c.§	NOUN
taxlaw-3566	105	23	80a-33(b	80a-33(b	NUM
taxlaw-3566	105	24	)	)	PUNCT
taxlaw-3566	105	25	(	(	PUNCT
taxlaw-3566	105	26	2012	2012	NUM
taxlaw-3566	105	27	)	)	PUNCT
taxlaw-3566	105	28	)	)	PUNCT
taxlaw-3566	105	29	.	.	PUNCT
taxlaw-3566	106	1	22	22	NUM
taxlaw-3566	107	1	i	i	PRON
taxlaw-3566	107	2	d.	d.	PROPN
taxlaw-3566	107	3	23	23	NUM
taxlaw-3566	107	4	see	see	VERB
taxlaw-3566	107	5	i	i	PRON
taxlaw-3566	107	6	d.	d.	PROPN
taxlaw-3566	107	7	at	at	ADP
taxlaw-3566	107	8	24	24	NUM
taxlaw-3566	107	9	.	.	PUNCT
taxlaw-3566	108	1	24	24	NUM
taxlaw-3566	109	1	i	i	PRON
taxlaw-3566	109	2	d.	d.	PROPN
taxlaw-3566	109	3	at	at	ADP
taxlaw-3566	109	4	25	25	NUM
taxlaw-3566	109	5	.	.	PUNCT
taxlaw-3566	109	6	25	25	NUM
taxlaw-3566	109	7	see	see	NOUN
taxlaw-3566	109	8	hammes	hamme	NOUN
taxlaw-3566	109	9	,	,	PUNCT
taxlaw-3566	109	10	administrative	administrative	ADJ
taxlaw-3566	109	11	proceeding	proceeding	NOUN
taxlaw-3566	109	12	file	file	NOUN
taxlaw-3566	109	13	no	no	NOUN
taxlaw-3566	109	14	.	.	NOUN
taxlaw-3566	109	15	3	3	NUM
taxlaw-3566	109	16	-	-	SYM
taxlaw-3566	109	17	11351	11351	NUM
taxlaw-3566	109	18	,	,	PUNCT
taxlaw-3566	109	19	order	order	NOUN
taxlaw-3566	109	20	instituting	institute	VERB
taxlaw-3566	109	21	cease	cease	NOUN
taxlaw-3566	109	22	-	-	PUNCT
taxlaw-3566	109	23	and	and	CCONJ
taxlaw-3566	109	24	desist	desist	ADJ
taxlaw-3566	109	25	proceedings	proceeding	NOUN
taxlaw-3566	109	26	,	,	PUNCT
taxlaw-3566	109	27	making	make	VERB
taxlaw-3566	109	28	findings	finding	NOUN
taxlaw-3566	109	29	,	,	PUNCT
taxlaw-3566	109	30	and	and	CCONJ
taxlaw-3566	109	31	imposing	impose	VERB
taxlaw-3566	109	32	a	a	DET
taxlaw-3566	109	33	cease	cease	VERB
taxlaw-3566	109	34	-	-	PUNCT
taxlaw-3566	109	35	and	and	CCONJ
taxlaw-3566	109	36	-	-	PUNCT
taxlaw-3566	109	37	desist	desist	VERB
taxlaw-3566	109	38	order	order	NOUN
taxlaw-3566	109	39	pursuant	pursuant	ADJ
taxlaw-3566	109	40	to	to	ADP
taxlaw-3566	109	41	section	section	NOUN
taxlaw-3566	109	42	8a	8a	NUM
taxlaw-3566	109	43	of	of	ADP
taxlaw-3566	109	44	the	the	DET
taxlaw-3566	109	45	securities	security	NOUN
taxlaw-3566	109	46	act	act	NOUN
taxlaw-3566	109	47	of	of	ADP
taxlaw-3566	109	48	1933	1933	NUM
taxlaw-3566	109	49	and	and	CCONJ
taxlaw-3566	109	50	section	section	NOUN
taxlaw-3566	109	51	9(f	9(f	NUM
taxlaw-3566	109	52	)	)	PUNCT
taxlaw-3566	109	53	of	of	ADP
taxlaw-3566	109	54	the	the	DET
taxlaw-3566	109	55	investment	investment	NOUN
taxlaw-3566	109	56	company	company	NOUN
taxlaw-3566	109	57	act	act	NOUN
taxlaw-3566	109	58	(	(	PUNCT
taxlaw-3566	109	59	2003	2003	NUM
taxlaw-3566	109	60	)	)	PUNCT
taxlaw-3566	109	61	,	,	PUNCT
taxlaw-3566	109	62	https://www.sec.gov/litigation/admin/33-8346.htm	https://www.sec.gov/litigation/admin/33-8346.htm	PROPN
taxlaw-3566	110	1	[	[	X
taxlaw-3566	110	2	https://perma.cc/lnv3-lc8l	https://perma.cc/lnv3-lc8l	X
taxlaw-3566	110	3	]	]	X
taxlaw-3566	110	4	(	(	PUNCT
taxlaw-3566	110	5	last	last	ADV
taxlaw-3566	110	6	visited	visit	VERB
taxlaw-3566	110	7	nov	nov	PROPN
taxlaw-3566	110	8	.	.	PROPN
taxlaw-3566	110	9	24	24	NUM
taxlaw-3566	110	10	,	,	PUNCT
taxlaw-3566	110	11	2018	2018	NUM
taxlaw-3566	110	12	)	)	PUNCT
taxlaw-3566	110	13	(	(	PUNCT
taxlaw-3566	110	14	finding	find	VERB
taxlaw-3566	110	15	that	that	SCONJ
taxlaw-3566	110	16	“	"	PUNCT
taxlaw-3566	110	17	heartland	heartland	NOUN
taxlaw-3566	110	18	advisors	advisor	NOUN
taxlaw-3566	110	19	,	,	PUNCT
taxlaw-3566	110	20	the	the	DET
taxlaw-3566	110	21	investment	investment	NOUN
taxlaw-3566	110	22	adviser	adviser	NOUN
taxlaw-3566	110	23	of	of	ADP
taxlaw-3566	110	24	the	the	DET
taxlaw-3566	110	25	funds	fund	NOUN
taxlaw-3566	110	26	and	and	CCONJ
taxlaw-3566	110	27	the	the	DET
taxlaw-3566	110	28	principal	principal	ADJ
taxlaw-3566	110	29	underwriter	underwriter	NOUN
taxlaw-3566	110	30	of	of	ADP
taxlaw-3566	110	31	heartland	heartland	PROPN
taxlaw-3566	110	32	group	group	PROPN
taxlaw-3566	110	33	’s	’s	PART
taxlaw-3566	110	34	securities	security	NOUN
taxlaw-3566	110	35	,	,	PUNCT
taxlaw-3566	110	36	violated	violate	VERB
taxlaw-3566	110	37	rule	rule	NOUN
taxlaw-3566	110	38	22c-1(a	22c-1(a	NUM
taxlaw-3566	110	39	)	)	PUNCT
taxlaw-3566	110	40	by	by	ADP
taxlaw-3566	110	41	selling	sell	VERB
taxlaw-3566	110	42	,	,	PUNCT
taxlaw-3566	110	43	redeeming	redeem	VERB
taxlaw-3566	110	44	and	and	CCONJ
taxlaw-3566	110	45	repurchasing	repurchase	VERB
taxlaw-3566	110	46	fund	fund	NOUN
taxlaw-3566	110	47	shares	share	NOUN
taxlaw-3566	110	48	at	at	ADP
taxlaw-3566	110	49	navs	navs	PROPN
taxlaw-3566	110	50	calculated	calculate	VERB
taxlaw-3566	110	51	using	use	VERB
taxlaw-3566	110	52	bond	bond	NOUN
taxlaw-3566	110	53	prices	price	NOUN
taxlaw-3566	110	54	that	that	PRON
taxlaw-3566	110	55	were	be	AUX
taxlaw-3566	110	56	not	not	PART
taxlaw-3566	110	57	based	base	VERB
taxlaw-3566	110	58	on	on	ADP
taxlaw-3566	110	59	the	the	DET
taxlaw-3566	110	60	bonds	bond	NOUN
taxlaw-3566	110	61	’	'	PUNCT
taxlaw-3566	110	62	fair	fair	ADJ
taxlaw-3566	110	63	value	value	NOUN
taxlaw-3566	110	64	as	as	SCONJ
taxlaw-3566	110	65	determined	determine	VERB
taxlaw-3566	110	66	in	in	ADP
taxlaw-3566	110	67	good	good	ADJ
taxlaw-3566	110	68	faith	faith	NOUN
taxlaw-3566	110	69	,	,	PUNCT
taxlaw-3566	110	70	as	as	SCONJ
taxlaw-3566	110	71	discussed	discuss	VERB
taxlaw-3566	110	72	above	above	ADV
taxlaw-3566	110	73	,	,	PUNCT
taxlaw-3566	110	74	which	which	PRON
taxlaw-3566	110	75	resulted	result	VERB
taxlaw-3566	110	76	in	in	ADP
taxlaw-3566	110	77	incorrect	incorrect	ADJ
taxlaw-3566	110	78	navs	navs	NOUN
taxlaw-3566	110	79	for	for	ADP
taxlaw-3566	110	80	the	the	DET
taxlaw-3566	110	81	funds	fund	NOUN
taxlaw-3566	110	82	”	"	PUNCT
taxlaw-3566	110	83	)	)	PUNCT
taxlaw-3566	110	84	.	.	PUNCT
taxlaw-3566	111	1	26	26	NUM
taxlaw-3566	111	2	see	see	VERB
taxlaw-3566	111	3	nora	nora	PROPN
taxlaw-3566	111	4	jordan	jordan	PROPN
taxlaw-3566	111	5	,	,	PUNCT
taxlaw-3566	111	6	private	private	ADJ
taxlaw-3566	111	7	fund	fund	NOUN
taxlaw-3566	111	8	overview	overview	NOUN
taxlaw-3566	111	9	,	,	PUNCT
taxlaw-3566	111	10	davis	davis	PROPN
taxlaw-3566	111	11	polk	polk	PROPN
taxlaw-3566	111	12	&	&	CCONJ
taxlaw-3566	111	13	wardwell	wardwell	PROPN
taxlaw-3566	111	14	1	1	NUM
taxlaw-3566	111	15	,	,	PUNCT
taxlaw-3566	111	16	4	4	NUM
taxlaw-3566	111	17	,	,	PUNCT
taxlaw-3566	111	18	9	9	NUM
taxlaw-3566	111	19	(	(	PUNCT
taxlaw-3566	111	20	nov	nov	PROPN
taxlaw-3566	111	21	.	.	PROPN
taxlaw-3566	111	22	17	17	NUM
taxlaw-3566	111	23	,	,	PUNCT
taxlaw-3566	111	24	2015	2015	NUM
taxlaw-3566	111	25	)	)	PUNCT
taxlaw-3566	111	26	(	(	PUNCT
taxlaw-3566	111	27	unpublished	unpublished	ADJ
taxlaw-3566	111	28	presentation	presentation	NOUN
taxlaw-3566	111	29	)	)	PUNCT
taxlaw-3566	111	30	.	.	PUNCT
taxlaw-3566	112	1	27	27	NUM
taxlaw-3566	112	2	see	see	VERB
taxlaw-3566	112	3	i	i	PRON
taxlaw-3566	112	4	d.	d.	PROPN
taxlaw-3566	112	5	28	28	NUM
taxlaw-3566	112	6	who	who	PRON
taxlaw-3566	112	7	is	be	AUX
taxlaw-3566	112	8	an	an	DET
taxlaw-3566	112	9	investment	investment	NOUN
taxlaw-3566	112	10	adviser	adviser	NOUN
taxlaw-3566	112	11	?	?	PUNCT
taxlaw-3566	112	12	,	,	PUNCT
taxlaw-3566	112	13	https://www.sec.gov/divisions/investment/iaregulation/memoia.htm	https://www.sec.gov/divisions/investment/iaregulation/memoia.htm	X
taxlaw-3566	113	1	[	[	X
taxlaw-3566	113	2	https://perma.cc/b4sg-z99w	https://perma.cc/b4sg-z99w	X
taxlaw-3566	113	3	]	]	X
taxlaw-3566	113	4	(	(	PUNCT
taxlaw-3566	113	5	last	last	ADV
taxlaw-3566	113	6	visited	visit	VERB
taxlaw-3566	113	7	nov	nov	PROPN
taxlaw-3566	113	8	.	.	PROPN
taxlaw-3566	113	9	16	16	NUM
taxlaw-3566	113	10	,	,	PUNCT
taxlaw-3566	113	11	2018	2018	NUM
taxlaw-3566	113	12	)	)	PUNCT
taxlaw-3566	113	13	(	(	PUNCT
taxlaw-3566	113	14	the	the	DET
taxlaw-3566	113	15	definition	definition	NOUN
taxlaw-3566	113	16	is	be	AUX
taxlaw-3566	113	17	broadly	broadly	ADV
taxlaw-3566	113	18	interpreted	interpret	VERB
taxlaw-3566	113	19	)	)	PUNCT
taxlaw-3566	113	20	.	.	PUNCT
taxlaw-3566	114	1	29	29	NUM
taxlaw-3566	114	2	jordan	jordan	PROPN
taxlaw-3566	114	3	,	,	PUNCT
taxlaw-3566	114	4	supra	supra	PROPN
taxlaw-3566	114	5	note	note	PROPN
taxlaw-3566	114	6	26	26	NUM
taxlaw-3566	114	7	,	,	PUNCT
taxlaw-3566	114	8	at	at	ADP
taxlaw-3566	114	9	13	13	NUM
taxlaw-3566	114	10	;	;	PUNCT
taxlaw-3566	114	11	see	see	VERB
taxlaw-3566	114	12	anti	anti	ADJ
taxlaw-3566	114	13	-	-	ADJ
taxlaw-3566	114	14	fraud	fraud	ADJ
taxlaw-3566	114	15	provisions	provision	NOUN
taxlaw-3566	114	16	,	,	PUNCT
taxlaw-3566	114	17	https://www.sec.gov/divisions/investment/iaregulation/memoia.htm	https://www.sec.gov/divisions/investment/iaregulation/memoia.htm	X
taxlaw-3566	115	1	[	[	X
taxlaw-3566	115	2	]	]	X
taxlaw-3566	115	3	(	(	PUNCT
taxlaw-3566	115	4	last	last	ADV
taxlaw-3566	115	5	visited	visit	VERB
taxlaw-3566	115	6	nov	nov	PROPN
taxlaw-3566	115	7	.	.	PROPN
taxlaw-3566	115	8	16	16	NUM
taxlaw-3566	115	9	,	,	PUNCT
taxlaw-3566	115	10	2018	2018	NUM
taxlaw-3566	115	11	)	)	PUNCT
taxlaw-3566	115	12	(	(	PUNCT
taxlaw-3566	115	13	citing	cite	VERB
taxlaw-3566	115	14	s.e.c	s.e.c	NOUN
taxlaw-3566	115	15	.	.	PUNCT
taxlaw-3566	116	1	v.	v.	ADP
taxlaw-3566	116	2	234	234	NUM
taxlaw-3566	116	3	[	[	X
taxlaw-3566	116	4	vol	vol	NOUN
taxlaw-3566	116	5	.	.	PUNCT
taxlaw-3566	117	1	10:2	10:2	NUM
taxlaw-3566	117	2	columbia	columbia	PROPN
taxlaw-3566	117	3	journal	journal	PROPN
taxlaw-3566	117	4	of	of	ADP
taxlaw-3566	117	5	tax	tax	NOUN
taxlaw-3566	117	6	law	law	NOUN
taxlaw-3566	117	7	registered	register	VERB
taxlaw-3566	117	8	and	and	CCONJ
taxlaw-3566	117	9	unregistered	unregistered	ADJ
taxlaw-3566	117	10	advisers.30	advisers.30	PROPN
taxlaw-3566	117	11	importantly	importantly	ADV
taxlaw-3566	117	12	,	,	PUNCT
taxlaw-3566	117	13	there	there	PRON
taxlaw-3566	117	14	is	be	VERB
taxlaw-3566	117	15	no	no	DET
taxlaw-3566	117	16	scienter	scienter	NOUN
taxlaw-3566	117	17	requirement	requirement	NOUN
taxlaw-3566	117	18	,	,	PUNCT
taxlaw-3566	117	19	but	but	CCONJ
taxlaw-3566	117	20	also	also	ADV
taxlaw-3566	117	21	no	no	DET
taxlaw-3566	117	22	private	private	ADJ
taxlaw-3566	117	23	right	right	NOUN
taxlaw-3566	117	24	of	of	ADP
taxlaw-3566	117	25	action	action	NOUN
taxlaw-3566	117	26	;	;	PUNCT
taxlaw-3566	117	27	only	only	ADV
taxlaw-3566	117	28	the	the	DET
taxlaw-3566	117	29	sec	sec	PROPN
taxlaw-3566	117	30	can	can	AUX
taxlaw-3566	117	31	enforce	enforce	VERB
taxlaw-3566	117	32	this	this	DET
taxlaw-3566	117	33	act.31	act.31	VERB
taxlaw-3566	117	34	the	the	DET
taxlaw-3566	117	35	dodd	dodd	PROPN
taxlaw-3566	117	36	-	-	PUNCT
taxlaw-3566	117	37	frank	frank	PROPN
taxlaw-3566	117	38	act	act	PROPN
taxlaw-3566	117	39	eliminated	eliminate	VERB
taxlaw-3566	117	40	the	the	DET
taxlaw-3566	117	41	section	section	NOUN
taxlaw-3566	117	42	203(b)(3	203(b)(3	NUM
taxlaw-3566	117	43	)	)	PUNCT
taxlaw-3566	117	44	“	"	PUNCT
taxlaw-3566	117	45	private	private	ADJ
taxlaw-3566	117	46	investment	investment	NOUN
taxlaw-3566	117	47	adviser	adviser	NOUN
taxlaw-3566	117	48	”	"	PUNCT
taxlaw-3566	117	49	exemption	exemption	NOUN
taxlaw-3566	117	50	,	,	PUNCT
taxlaw-3566	117	51	which	which	PRON
taxlaw-3566	117	52	used	use	VERB
taxlaw-3566	117	53	to	to	PART
taxlaw-3566	117	54	permit	permit	VERB
taxlaw-3566	117	55	the	the	DET
taxlaw-3566	117	56	investment	investment	NOUN
taxlaw-3566	117	57	advisers	adviser	NOUN
taxlaw-3566	117	58	to	to	PART
taxlaw-3566	117	59	avoid	avoid	VERB
taxlaw-3566	117	60	registration	registration	NOUN
taxlaw-3566	117	61	if	if	SCONJ
taxlaw-3566	117	62	they	they	PRON
taxlaw-3566	117	63	“	"	PUNCT
taxlaw-3566	117	64	(	(	PUNCT
taxlaw-3566	117	65	i	i	NOUN
taxlaw-3566	117	66	)	)	PUNCT
taxlaw-3566	117	67	had	have	VERB
taxlaw-3566	117	68	fewer	few	ADJ
taxlaw-3566	117	69	than	than	ADP
taxlaw-3566	117	70	15	15	NUM
taxlaw-3566	117	71	clients	client	NOUN
taxlaw-3566	117	72	during	during	ADP
taxlaw-3566	117	73	the	the	DET
taxlaw-3566	117	74	preceding	precede	VERB
taxlaw-3566	117	75	12	12	NUM
taxlaw-3566	117	76	months	month	NOUN
taxlaw-3566	117	77	and	and	CCONJ
taxlaw-3566	117	78	(	(	PUNCT
taxlaw-3566	117	79	ii	ii	NOUN
taxlaw-3566	117	80	)	)	PUNCT
taxlaw-3566	117	81	did	do	AUX
taxlaw-3566	117	82	not	not	PART
taxlaw-3566	117	83	hold	hold	VERB
taxlaw-3566	117	84	themselves	themselves	PRON
taxlaw-3566	117	85	out	out	ADP
taxlaw-3566	117	86	to	to	ADP
taxlaw-3566	117	87	the	the	DET
taxlaw-3566	117	88	public	public	NOUN
taxlaw-3566	117	89	as	as	ADP
taxlaw-3566	117	90	investment	investment	NOUN
taxlaw-3566	117	91	advisers	adviser	NOUN
taxlaw-3566	117	92	.	.	PUNCT
taxlaw-3566	117	93	”	"	PUNCT
taxlaw-3566	118	1	32	32	NUM
taxlaw-3566	118	2	there	there	PRON
taxlaw-3566	118	3	are	be	VERB
taxlaw-3566	118	4	still	still	ADV
taxlaw-3566	118	5	many	many	ADJ
taxlaw-3566	118	6	exempted	exempt	VERB
taxlaw-3566	118	7	advisers	adviser	NOUN
taxlaw-3566	118	8	,	,	PUNCT
taxlaw-3566	118	9	which	which	PRON
taxlaw-3566	118	10	include	include	VERB
taxlaw-3566	118	11	venture	venture	NOUN
taxlaw-3566	118	12	capital	capital	NOUN
taxlaw-3566	118	13	fund	fund	NOUN
taxlaw-3566	118	14	advisers	adviser	NOUN
taxlaw-3566	118	15	,	,	PUNCT
taxlaw-3566	118	16	some	some	DET
taxlaw-3566	118	17	private	private	ADJ
taxlaw-3566	118	18	fund	fund	NOUN
taxlaw-3566	118	19	advisers	adviser	NOUN
taxlaw-3566	118	20	(	(	PUNCT
taxlaw-3566	118	21	assets	asset	NOUN
taxlaw-3566	118	22	under	under	ADP
taxlaw-3566	118	23	management	management	NOUN
taxlaw-3566	118	24	must	must	AUX
taxlaw-3566	118	25	be	be	AUX
taxlaw-3566	118	26	less	less	ADJ
taxlaw-3566	118	27	than	than	ADP
taxlaw-3566	118	28	$	$	SYM
taxlaw-3566	118	29	150	150	NUM
taxlaw-3566	118	30	million	million	NUM
taxlaw-3566	118	31	)	)	PUNCT
taxlaw-3566	118	32	,	,	PUNCT
taxlaw-3566	118	33	foreign	foreign	ADJ
taxlaw-3566	118	34	private	private	ADJ
taxlaw-3566	118	35	advisers	adviser	NOUN
taxlaw-3566	118	36	,	,	PUNCT
taxlaw-3566	118	37	cftc	cftc	PROPN
taxlaw-3566	118	38	registered	register	VERB
taxlaw-3566	118	39	advisers	adviser	NOUN
taxlaw-3566	118	40	that	that	PRON
taxlaw-3566	118	41	advise	advise	VERB
taxlaw-3566	118	42	private	private	ADJ
taxlaw-3566	118	43	funds	fund	NOUN
taxlaw-3566	118	44	,	,	PUNCT
taxlaw-3566	118	45	and	and	CCONJ
taxlaw-3566	118	46	family	family	NOUN
taxlaw-3566	118	47	offices	office	NOUN
taxlaw-3566	118	48	.	.	PUNCT
taxlaw-3566	119	1	33	33	NUM
taxlaw-3566	119	2	furthermore	furthermore	ADV
taxlaw-3566	119	3	,	,	PUNCT
taxlaw-3566	119	4	all	all	DET
taxlaw-3566	119	5	registered	register	VERB
taxlaw-3566	119	6	advisers	adviser	NOUN
taxlaw-3566	119	7	are	be	AUX
taxlaw-3566	119	8	required	require	VERB
taxlaw-3566	119	9	to	to	PART
taxlaw-3566	119	10	make	make	VERB
taxlaw-3566	119	11	disclosures	disclosure	NOUN
taxlaw-3566	119	12	about	about	ADP
taxlaw-3566	119	13	private	private	ADJ
taxlaw-3566	119	14	funds	fund	NOUN
taxlaw-3566	119	15	:	:	PUNCT
taxlaw-3566	119	16	(	(	PUNCT
taxlaw-3566	119	17	i	i	NOUN
taxlaw-3566	119	18	)	)	PUNCT
taxlaw-3566	119	19	“	"	PUNCT
taxlaw-3566	119	20	substantial	substantial	ADJ
taxlaw-3566	119	21	reporting	reporting	NOUN
taxlaw-3566	119	22	requirements	requirement	NOUN
taxlaw-3566	119	23	”	"	PUNCT
taxlaw-3566	119	24	which	which	PRON
taxlaw-3566	119	25	generally	generally	ADV
taxlaw-3566	119	26	include	include	VERB
taxlaw-3566	119	27	“	"	PUNCT
taxlaw-3566	119	28	census	census	NOUN
taxlaw-3566	119	29	data	datum	NOUN
taxlaw-3566	119	30	,	,	PUNCT
taxlaw-3566	119	31	investment	investment	NOUN
taxlaw-3566	119	32	strategy	strategy	NOUN
taxlaw-3566	119	33	,	,	PUNCT
taxlaw-3566	119	34	gross	gross	ADJ
taxlaw-3566	119	35	asset	asset	NOUN
taxlaw-3566	119	36	value	value	NOUN
taxlaw-3566	119	37	,	,	PUNCT
taxlaw-3566	119	38	approximate	approximate	ADJ
taxlaw-3566	119	39	number	number	NOUN
taxlaw-3566	119	40	of	of	ADP
taxlaw-3566	119	41	beneficial	beneficial	ADJ
taxlaw-3566	119	42	owners	owner	NOUN
taxlaw-3566	119	43	”	"	PUNCT
taxlaw-3566	119	44	;	;	PUNCT
taxlaw-3566	119	45	(	(	PUNCT
taxlaw-3566	119	46	ii	ii	NOUN
taxlaw-3566	119	47	)	)	PUNCT
taxlaw-3566	119	48	“	"	PUNCT
taxlaw-3566	119	49	reporting	report	VERB
taxlaw-3566	119	50	of	of	ADP
taxlaw-3566	119	51	private	private	ADJ
taxlaw-3566	119	52	fund	fund	NOUN
taxlaw-3566	119	53	service	service	NOUN
taxlaw-3566	119	54	providers	provider	NOUN
taxlaw-3566	119	55	,	,	PUNCT
taxlaw-3566	119	56	”	"	PUNCT
taxlaw-3566	119	57	such	such	ADJ
taxlaw-3566	119	58	as	as	ADP
taxlaw-3566	119	59	“	"	PUNCT
taxlaw-3566	119	60	auditors	auditor	NOUN
taxlaw-3566	119	61	,	,	PUNCT
taxlaw-3566	119	62	prime	prime	ADJ
taxlaw-3566	119	63	brokers	broker	NOUN
taxlaw-3566	119	64	,	,	PUNCT
taxlaw-3566	119	65	custodians	custodian	NOUN
taxlaw-3566	119	66	,	,	PUNCT
taxlaw-3566	119	67	administrators	administrator	NOUN
taxlaw-3566	119	68	and	and	CCONJ
taxlaw-3566	119	69	marketers	marketer	NOUN
taxlaw-3566	119	70	”	"	PUNCT
taxlaw-3566	119	71	;	;	PUNCT
taxlaw-3566	119	72	and	and	CCONJ
taxlaw-3566	119	73	(	(	PUNCT
taxlaw-3566	119	74	iii	iii	NOUN
taxlaw-3566	119	75	)	)	PUNCT
taxlaw-3566	119	76	“	"	PUNCT
taxlaw-3566	119	77	fair	fair	ADJ
taxlaw-3566	119	78	value	value	NOUN
taxlaw-3566	119	79	reporting	reporting	NOUN
taxlaw-3566	119	80	of	of	ADP
taxlaw-3566	119	81	private	private	ADJ
taxlaw-3566	119	82	fund	fund	NOUN
taxlaw-3566	119	83	assets	asset	NOUN
taxlaw-3566	119	84	(	(	PUNCT
taxlaw-3566	119	85	including	include	VERB
taxlaw-3566	119	86	illiquid	illiquid	NOUN
taxlaw-3566	119	87	securities).”34	securities).”34	X
taxlaw-3566	119	88	thus	thus	ADV
taxlaw-3566	119	89	,	,	PUNCT
taxlaw-3566	119	90	the	the	DET
taxlaw-3566	119	91	advisers	adviser	NOUN
taxlaw-3566	119	92	act	act	VERB
taxlaw-3566	119	93	provides	provide	VERB
taxlaw-3566	119	94	at	at	ADP
taxlaw-3566	119	95	minimum	minimum	ADJ
taxlaw-3566	119	96	disclosure	disclosure	NOUN
taxlaw-3566	119	97	requirements	requirement	NOUN
taxlaw-3566	119	98	of	of	ADP
taxlaw-3566	119	99	valuation	valuation	NOUN
taxlaw-3566	119	100	techniques	technique	NOUN
taxlaw-3566	119	101	to	to	PART
taxlaw-3566	119	102	deter	deter	VERB
taxlaw-3566	119	103	the	the	DET
taxlaw-3566	119	104	misvaluation	misvaluation	NOUN
taxlaw-3566	119	105	of	of	ADP
taxlaw-3566	119	106	hard	hard	ADJ
taxlaw-3566	119	107	-	-	PUNCT
taxlaw-3566	119	108	to	to	ADP
taxlaw-3566	119	109	-	-	PUNCT
taxlaw-3566	119	110	value	value	NOUN
taxlaw-3566	119	111	securities	security	NOUN
taxlaw-3566	119	112	.	.	PUNCT
taxlaw-3566	120	1	finally	finally	ADV
taxlaw-3566	120	2	,	,	PUNCT
taxlaw-3566	120	3	the	the	DET
taxlaw-3566	120	4	investors	investor	NOUN
taxlaw-3566	120	5	can	can	AUX
taxlaw-3566	120	6	bring	bring	VERB
taxlaw-3566	120	7	private	private	ADJ
taxlaw-3566	120	8	actions	action	NOUN
taxlaw-3566	120	9	by	by	ADP
taxlaw-3566	120	10	relying	rely	VERB
taxlaw-3566	120	11	on	on	ADP
taxlaw-3566	120	12	anti	anti	ADJ
taxlaw-3566	120	13	-	-	ADJ
taxlaw-3566	120	14	fraud	fraud	ADJ
taxlaw-3566	120	15	provisions	provision	NOUN
taxlaw-3566	120	16	of	of	ADP
taxlaw-3566	120	17	the	the	DET
taxlaw-3566	120	18	securities	security	NOUN
taxlaw-3566	120	19	act	act	NOUN
taxlaw-3566	120	20	of	of	ADP
taxlaw-3566	120	21	1933	1933	NUM
taxlaw-3566	120	22	and	and	CCONJ
taxlaw-3566	120	23	the	the	DET
taxlaw-3566	120	24	securities	securities	PROPN
taxlaw-3566	120	25	exchange	exchange	PROPN
taxlaw-3566	120	26	act	act	NOUN
taxlaw-3566	120	27	of	of	ADP
taxlaw-3566	120	28	1934	1934	NUM
taxlaw-3566	120	29	.	.	PUNCT
taxlaw-3566	121	1	the	the	DET
taxlaw-3566	121	2	investors	investor	NOUN
taxlaw-3566	121	3	may	may	AUX
taxlaw-3566	121	4	allege	allege	VERB
taxlaw-3566	121	5	that	that	SCONJ
taxlaw-3566	121	6	“	"	PUNCT
taxlaw-3566	121	7	an	an	DET
taxlaw-3566	121	8	adviser	adviser	NOUN
taxlaw-3566	121	9	’s	’s	PART
taxlaw-3566	121	10	inaccurate	inaccurate	ADJ
taxlaw-3566	121	11	portfolio	portfolio	NOUN
taxlaw-3566	121	12	valuations	valuation	NOUN
taxlaw-3566	121	13	may	may	AUX
taxlaw-3566	121	14	become	become	VERB
taxlaw-3566	121	15	material	material	ADJ
taxlaw-3566	121	16	misstatements	misstatement	NOUN
taxlaw-3566	121	17	of	of	ADP
taxlaw-3566	121	18	fact	fact	NOUN
taxlaw-3566	121	19	.	.	PUNCT
taxlaw-3566	121	20	”	"	PUNCT
taxlaw-3566	122	1	35	35	NUM
taxlaw-3566	122	2	in	in	ADP
taxlaw-3566	122	3	virginia	virginia	PROPN
taxlaw-3566	122	4	bankshares	bankshares	PROPN
taxlaw-3566	122	5	,	,	PUNCT
taxlaw-3566	122	6	inc	inc	PROPN
taxlaw-3566	122	7	.	.	PROPN
taxlaw-3566	123	1	v.	v.	PROPN
taxlaw-3566	123	2	sandberg	sandberg	PROPN
taxlaw-3566	124	1	,	,	PUNCT
taxlaw-3566	124	2	for	for	ADP
taxlaw-3566	124	3	example	example	NOUN
taxlaw-3566	124	4	,	,	PUNCT
taxlaw-3566	124	5	the	the	DET
taxlaw-3566	124	6	supreme	supreme	PROPN
taxlaw-3566	124	7	court	court	PROPN
taxlaw-3566	124	8	of	of	ADP
taxlaw-3566	124	9	the	the	DET
taxlaw-3566	124	10	united	united	PROPN
taxlaw-3566	124	11	states	states	PROPN
taxlaw-3566	124	12	“	"	PUNCT
taxlaw-3566	124	13	acknowledged	acknowledge	VERB
taxlaw-3566	124	14	that	that	SCONJ
taxlaw-3566	124	15	opinion	opinion	NOUN
taxlaw-3566	124	16	statements	statement	NOUN
taxlaw-3566	124	17	can	can	AUX
taxlaw-3566	124	18	be	be	AUX
taxlaw-3566	124	19	misleading	misleading	ADJ
taxlaw-3566	124	20	.	.	PUNCT
taxlaw-3566	125	1	”36	”36	VERB
taxlaw-3566	125	2	the	the	DET
taxlaw-3566	125	3	decision	decision	NOUN
taxlaw-3566	125	4	,	,	PUNCT
taxlaw-3566	125	5	however	however	ADV
taxlaw-3566	125	6	,	,	PUNCT
taxlaw-3566	125	7	resulted	result	VERB
taxlaw-3566	125	8	in	in	ADP
taxlaw-3566	125	9	a	a	DET
taxlaw-3566	125	10	narrow	narrow	ADJ
taxlaw-3566	125	11	interpretation	interpretation	NOUN
taxlaw-3566	125	12	of	of	ADP
taxlaw-3566	125	13	the	the	DET
taxlaw-3566	125	14	“	"	PUNCT
taxlaw-3566	125	15	misleading	misleading	ADJ
taxlaw-3566	125	16	opinion	opinion	NOUN
taxlaw-3566	125	17	”	"	PUNCT
taxlaw-3566	125	18	term	term	NOUN
taxlaw-3566	125	19	because	because	SCONJ
taxlaw-3566	125	20	subsequent	subsequent	ADJ
taxlaw-3566	125	21	decisions	decision	NOUN
taxlaw-3566	125	22	by	by	ADP
taxlaw-3566	125	23	the	the	DET
taxlaw-3566	125	24	second	second	ADJ
taxlaw-3566	125	25	and	and	CCONJ
taxlaw-3566	125	26	seventh	seventh	ADJ
taxlaw-3566	125	27	circuits	circuit	NOUN
taxlaw-3566	125	28	distinguished	distinguished	VERB
taxlaw-3566	125	29	“	"	PUNCT
taxlaw-3566	125	30	pure	pure	ADJ
taxlaw-3566	125	31	opinions	opinion	NOUN
taxlaw-3566	125	32	from	from	ADP
taxlaw-3566	125	33	quantifiable	quantifiable	ADJ
taxlaw-3566	125	34	and	and	CCONJ
taxlaw-3566	125	35	verifiable	verifiable	ADJ
taxlaw-3566	125	36	facts	fact	NOUN
taxlaw-3566	125	37	”	"	PUNCT
taxlaw-3566	125	38	concerning	concern	VERB
taxlaw-3566	125	39	valuations.37	valuations.37	NOUN
taxlaw-3566	125	40	thus	thus	ADV
taxlaw-3566	125	41	,	,	PUNCT
taxlaw-3566	125	42	the	the	DET
taxlaw-3566	125	43	current	current	ADJ
taxlaw-3566	125	44	regime	regime	NOUN
taxlaw-3566	125	45	is	be	AUX
taxlaw-3566	125	46	not	not	PART
taxlaw-3566	125	47	advantageous	advantageous	ADJ
taxlaw-3566	125	48	for	for	ADP
taxlaw-3566	125	49	the	the	DET
taxlaw-3566	125	50	investors	investor	NOUN
taxlaw-3566	125	51	’	’	PART
taxlaw-3566	125	52	private	private	ADJ
taxlaw-3566	125	53	actions	action	NOUN
taxlaw-3566	125	54	.	.	PUNCT
taxlaw-3566	126	1	c.	c.	PROPN
taxlaw-3566	126	2	current	current	ADJ
taxlaw-3566	126	3	instances	instance	NOUN
taxlaw-3566	126	4	of	of	ADP
taxlaw-3566	126	5	misvalued	misvalued	ADJ
taxlaw-3566	126	6	funds	fund	NOUN
taxlaw-3566	126	7	despite	despite	SCONJ
taxlaw-3566	126	8	the	the	DET
taxlaw-3566	126	9	federal	federal	ADJ
taxlaw-3566	126	10	laws	law	NOUN
taxlaw-3566	126	11	and	and	CCONJ
taxlaw-3566	126	12	judicial	judicial	ADJ
taxlaw-3566	126	13	precedent	precedent	NOUN
taxlaw-3566	126	14	,	,	PUNCT
taxlaw-3566	126	15	misvaluation	misvaluation	NOUN
taxlaw-3566	126	16	of	of	ADP
taxlaw-3566	126	17	funds	fund	NOUN
taxlaw-3566	126	18	remains	remain	VERB
taxlaw-3566	126	19	a	a	DET
taxlaw-3566	126	20	significant	significant	ADJ
taxlaw-3566	126	21	problem	problem	NOUN
taxlaw-3566	126	22	especially	especially	ADV
taxlaw-3566	126	23	in	in	ADP
taxlaw-3566	126	24	funds	fund	NOUN
taxlaw-3566	126	25	that	that	PRON
taxlaw-3566	126	26	are	be	AUX
taxlaw-3566	126	27	not	not	PART
taxlaw-3566	126	28	subject	subject	ADJ
taxlaw-3566	126	29	to	to	ADP
taxlaw-3566	126	30	the	the	DET
taxlaw-3566	126	31	investment	investment	NOUN
taxlaw-3566	126	32	act	act	NOUN
taxlaw-3566	126	33	.	.	PUNCT
taxlaw-3566	127	1	misvaluation	misvaluation	NOUN
taxlaw-3566	127	2	of	of	ADP
taxlaw-3566	127	3	funds	fund	NOUN
taxlaw-3566	127	4	is	be	AUX
taxlaw-3566	127	5	especially	especially	ADV
taxlaw-3566	127	6	a	a	DET
taxlaw-3566	127	7	big	big	ADJ
taxlaw-3566	127	8	problem	problem	NOUN
taxlaw-3566	127	9	where	where	SCONJ
taxlaw-3566	127	10	general	general	ADJ
taxlaw-3566	127	11	partners	partner	NOUN
taxlaw-3566	127	12	,	,	PUNCT
taxlaw-3566	127	13	for	for	ADP
taxlaw-3566	127	14	example	example	NOUN
taxlaw-3566	127	15	,	,	PUNCT
taxlaw-3566	127	16	in	in	ADP
taxlaw-3566	127	17	hedge	hedge	NOUN
taxlaw-3566	127	18	funds	fund	NOUN
taxlaw-3566	127	19	and	and	CCONJ
taxlaw-3566	127	20	pension	pension	NOUN
taxlaw-3566	127	21	funds	fund	NOUN
taxlaw-3566	127	22	,	,	PUNCT
taxlaw-3566	127	23	in	in	ADP
taxlaw-3566	127	24	order	order	NOUN
taxlaw-3566	127	25	to	to	PART
taxlaw-3566	127	26	keep	keep	VERB
taxlaw-3566	127	27	up	up	ADP
taxlaw-3566	127	28	with	with	ADP
taxlaw-3566	127	29	increased	increase	VERB
taxlaw-3566	127	30	pension	pension	NOUN
taxlaw-3566	127	31	liability	liability	NOUN
taxlaw-3566	127	32	,	,	PUNCT
taxlaw-3566	127	33	politically	politically	ADV
taxlaw-3566	127	34	appointed	appoint	VERB
taxlaw-3566	127	35	boards	board	NOUN
taxlaw-3566	127	36	and	and	CCONJ
taxlaw-3566	127	37	state	state	NOUN
taxlaw-3566	127	38	or	or	CCONJ
taxlaw-3566	127	39	municipal	municipal	ADJ
taxlaw-3566	127	40	officials	official	NOUN
taxlaw-3566	127	41	seek	seek	VERB
taxlaw-3566	127	42	increased	increase	VERB
taxlaw-3566	127	43	yields	yield	NOUN
taxlaw-3566	127	44	in	in	ADP
taxlaw-3566	127	45	more	more	ADV
taxlaw-3566	127	46	risky	risky	ADJ
taxlaw-3566	127	47	and	and	CCONJ
taxlaw-3566	127	48	non	non	ADJ
taxlaw-3566	127	49	-	-	ADJ
taxlaw-3566	127	50	readily	readily	ADV
taxlaw-3566	127	51	marketable	marketable	ADJ
taxlaw-3566	127	52	securities	security	NOUN
taxlaw-3566	127	53	.	.	PUNCT
taxlaw-3566	128	1	capital	capital	NOUN
taxlaw-3566	128	2	gains	gain	NOUN
taxlaw-3566	128	3	research	research	PROPN
taxlaw-3566	128	4	bureau	bureau	PROPN
taxlaw-3566	128	5	,	,	PUNCT
taxlaw-3566	128	6	inc	inc	PROPN
taxlaw-3566	128	7	.	.	PROPN
taxlaw-3566	128	8	,	,	PUNCT
taxlaw-3566	128	9	375	375	NUM
taxlaw-3566	128	10	u.s	u.s	PROPN
taxlaw-3566	128	11	.	.	PROPN
taxlaw-3566	128	12	180	180	NUM
taxlaw-3566	128	13	(	(	PUNCT
taxlaw-3566	128	14	1963	1963	NUM
taxlaw-3566	128	15	)	)	PUNCT
taxlaw-3566	128	16	(	(	PUNCT
taxlaw-3566	128	17	holding	hold	VERB
taxlaw-3566	128	18	that	that	SCONJ
taxlaw-3566	128	19	“	"	PUNCT
taxlaw-3566	128	20	under	under	ADP
taxlaw-3566	128	21	section	section	NOUN
taxlaw-3566	128	22	206	206	NUM
taxlaw-3566	128	23	,	,	PUNCT
taxlaw-3566	128	24	advisers	adviser	NOUN
taxlaw-3566	128	25	have	have	VERB
taxlaw-3566	128	26	an	an	DET
taxlaw-3566	128	27	affirmative	affirmative	ADJ
taxlaw-3566	128	28	obligation	obligation	NOUN
taxlaw-3566	128	29	of	of	ADP
taxlaw-3566	128	30	utmost	utmost	ADJ
taxlaw-3566	128	31	good	good	ADJ
taxlaw-3566	128	32	faith	faith	NOUN
taxlaw-3566	128	33	and	and	CCONJ
taxlaw-3566	128	34	full	full	ADJ
taxlaw-3566	128	35	and	and	CCONJ
taxlaw-3566	128	36	fair	fair	ADJ
taxlaw-3566	128	37	disclosure	disclosure	NOUN
taxlaw-3566	128	38	of	of	ADP
taxlaw-3566	128	39	all	all	DET
taxlaw-3566	128	40	material	material	NOUN
taxlaw-3566	128	41	facts	fact	NOUN
taxlaw-3566	128	42	to	to	ADP
taxlaw-3566	128	43	their	their	PRON
taxlaw-3566	128	44	clients	client	NOUN
taxlaw-3566	128	45	,	,	PUNCT
taxlaw-3566	128	46	as	as	ADV
taxlaw-3566	128	47	well	well	ADV
taxlaw-3566	128	48	as	as	ADP
taxlaw-3566	128	49	a	a	DET
taxlaw-3566	128	50	duty	duty	NOUN
taxlaw-3566	128	51	to	to	PART
taxlaw-3566	128	52	avoid	avoid	VERB
taxlaw-3566	128	53	misleading	mislead	VERB
taxlaw-3566	128	54	them	they	PRON
taxlaw-3566	128	55	”	"	PUNCT
taxlaw-3566	128	56	)	)	PUNCT
taxlaw-3566	128	57	)	)	PUNCT
taxlaw-3566	128	58	.	.	PUNCT
taxlaw-3566	129	1	30	30	NUM
taxlaw-3566	129	2	see	see	VERB
taxlaw-3566	129	3	jordan	jordan	PROPN
taxlaw-3566	129	4	,	,	PUNCT
taxlaw-3566	129	5	supra	supra	PROPN
taxlaw-3566	129	6	note	note	PROPN
taxlaw-3566	129	7	26	26	NUM
taxlaw-3566	129	8	,	,	PUNCT
taxlaw-3566	129	9	at	at	ADP
taxlaw-3566	129	10	13	13	NUM
taxlaw-3566	129	11	.	.	PUNCT
taxlaw-3566	129	12	31	31	NUM
taxlaw-3566	129	13	see	see	VERB
taxlaw-3566	129	14	i	i	PRON
taxlaw-3566	129	15	d.	d.	PROPN
taxlaw-3566	129	16	32	32	NUM
taxlaw-3566	130	1	i	i	PRON
taxlaw-3566	130	2	d.	d.	PROPN
taxlaw-3566	130	3	at	at	ADP
taxlaw-3566	130	4	16	16	NUM
taxlaw-3566	130	5	.	.	PUNCT
taxlaw-3566	131	1	33	33	NUM
taxlaw-3566	131	2	see	see	VERB
taxlaw-3566	131	3	i	i	PRON
taxlaw-3566	131	4	d.	d.	PROPN
taxlaw-3566	131	5	at	at	ADP
taxlaw-3566	131	6	18	18	NUM
taxlaw-3566	131	7	.	.	PUNCT
taxlaw-3566	132	1	34	34	NUM
taxlaw-3566	133	1	i	i	PRON
taxlaw-3566	133	2	d.	d.	PROPN
taxlaw-3566	133	3	at	at	ADP
taxlaw-3566	133	4	34	34	NUM
taxlaw-3566	133	5	.	.	NOUN
taxlaw-3566	133	6	35	35	NUM
taxlaw-3566	133	7	massa	massa	NOUN
taxlaw-3566	133	8	,	,	PUNCT
taxlaw-3566	133	9	supra	supra	PROPN
taxlaw-3566	133	10	note	note	PROPN
taxlaw-3566	133	11	8	8	NUM
taxlaw-3566	133	12	,	,	PUNCT
taxlaw-3566	133	13	at	at	ADP
taxlaw-3566	133	14	41	41	NUM
taxlaw-3566	133	15	.	.	PUNCT
taxlaw-3566	134	1	36	36	NUM
taxlaw-3566	135	1	i	i	PRON
taxlaw-3566	135	2	d.	d.	PROPN
taxlaw-3566	135	3	at	at	ADP
taxlaw-3566	135	4	42	42	NUM
taxlaw-3566	135	5	-	-	SYM
taxlaw-3566	135	6	43	43	NUM
taxlaw-3566	135	7	(	(	PUNCT
taxlaw-3566	135	8	citing	cite	VERB
taxlaw-3566	135	9	virginia	virginia	PROPN
taxlaw-3566	135	10	bankshares	bankshares	PROPN
taxlaw-3566	135	11	,	,	PUNCT
taxlaw-3566	135	12	inc	inc	PROPN
taxlaw-3566	135	13	.	.	PROPN
taxlaw-3566	136	1	v.	v.	PROPN
taxlaw-3566	136	2	sandberg	sandberg	PROPN
taxlaw-3566	136	3	,	,	PUNCT
taxlaw-3566	136	4	501	501	NUM
taxlaw-3566	136	5	u.s	u.s	PROPN
taxlaw-3566	136	6	.	.	PROPN
taxlaw-3566	136	7	1083	1083	NUM
taxlaw-3566	136	8	(	(	PUNCT
taxlaw-3566	136	9	1991	1991	NUM
taxlaw-3566	136	10	)	)	PUNCT
taxlaw-3566	136	11	)	)	PUNCT
taxlaw-3566	136	12	.	.	PUNCT
taxlaw-3566	137	1	37	37	NUM
taxlaw-3566	138	1	i	i	PRON
taxlaw-3566	138	2	d.	d.	PROPN
taxlaw-3566	138	3	at	at	ADP
taxlaw-3566	138	4	n.293	n.293	PROPN
taxlaw-3566	138	5	-	-	SYM
taxlaw-3566	138	6	96	96	NUM
taxlaw-3566	138	7	(	(	PUNCT
taxlaw-3566	138	8	citing	cite	VERB
taxlaw-3566	138	9	fait	fait	NOUN
taxlaw-3566	138	10	v.	v.	ADP
taxlaw-3566	138	11	regions	region	NOUN
taxlaw-3566	138	12	fin	fin	PROPN
taxlaw-3566	138	13	.	.	PUNCT
taxlaw-3566	138	14	corp	corp	PROPN
taxlaw-3566	138	15	.	.	PROPN
taxlaw-3566	138	16	,	,	PUNCT
taxlaw-3566	138	17	655	655	NUM
taxlaw-3566	138	18	f.3d	f.3d	NUM
taxlaw-3566	138	19	105	105	NUM
taxlaw-3566	138	20	(	(	PUNCT
taxlaw-3566	138	21	2d	2d	NUM
taxlaw-3566	138	22	cir	cir	NOUN
taxlaw-3566	138	23	.	.	PUNCT
taxlaw-3566	138	24	2011	2011	NUM
taxlaw-3566	138	25	)	)	PUNCT
taxlaw-3566	138	26	;	;	PUNCT
taxlaw-3566	139	1	fulton	fulton	PROPN
taxlaw-3566	139	2	cty	cty	PROPN
taxlaw-3566	139	3	.	.	PUNCT
taxlaw-3566	139	4	emps	emps	PROPN
taxlaw-3566	139	5	.	.	PUNCT
taxlaw-3566	140	1	ret	ret	PROPN
taxlaw-3566	140	2	.	.	PUNCT
taxlaw-3566	141	1	sys	sys	PROPN
taxlaw-3566	141	2	.	.	PROPN
taxlaw-3566	142	1	v.	v.	ADP
taxlaw-3566	142	2	mgic	mgic	PROPN
taxlaw-3566	142	3	inv	inv	PROPN
taxlaw-3566	142	4	.	.	PUNCT
taxlaw-3566	143	1	,	,	PUNCT
taxlaw-3566	143	2	675	675	NUM
taxlaw-3566	143	3	f.3d	f.3d	NUM
taxlaw-3566	143	4	1047	1047	NUM
taxlaw-3566	143	5	(	(	PUNCT
taxlaw-3566	143	6	7th	7th	ADJ
taxlaw-3566	143	7	cir	cir	NOUN
taxlaw-3566	143	8	.	.	PROPN
taxlaw-3566	143	9	2012	2012	NUM
taxlaw-3566	143	10	)	)	PUNCT
taxlaw-3566	143	11	;	;	PUNCT
taxlaw-3566	143	12	in	in	ADP
taxlaw-3566	143	13	re	re	PROPN
taxlaw-3566	143	14	barclays	barclays	PROPN
taxlaw-3566	143	15	bank	bank	PROPN
taxlaw-3566	143	16	plc	plc	PROPN
taxlaw-3566	143	17	sec	sec	PROPN
taxlaw-3566	143	18	.	.	PROPN
taxlaw-3566	143	19	litig	litig	PROPN
taxlaw-3566	143	20	.	.	PUNCT
taxlaw-3566	143	21	,	,	PUNCT
taxlaw-3566	143	22	no	no	INTJ
taxlaw-3566	143	23	.	.	NOUN
taxlaw-3566	143	24	09	09	NUM
taxlaw-3566	143	25	civ	civ	NOUN
taxlaw-3566	143	26	.	.	PUNCT
taxlaw-3566	143	27	1989	1989	NUM
taxlaw-3566	143	28	(	(	PUNCT
taxlaw-3566	143	29	pac	pac	PROPN
taxlaw-3566	143	30	)	)	PUNCT
taxlaw-3566	143	31	,	,	PUNCT
taxlaw-3566	143	32	2011	2011	NUM
taxlaw-3566	143	33	wl	wl	SYM
taxlaw-3566	143	34	31548	31548	NUM
taxlaw-3566	143	35	(	(	PUNCT
taxlaw-3566	143	36	s.d.n.y	s.d.n.y	PROPN
taxlaw-3566	143	37	.	.	PROPN
taxlaw-3566	143	38	jan	jan	PROPN
taxlaw-3566	143	39	5	5	NUM
taxlaw-3566	143	40	,	,	PUNCT
taxlaw-3566	143	41	2011	2011	NUM
taxlaw-3566	143	42	)	)	PUNCT
taxlaw-3566	143	43	)	)	PUNCT
taxlaw-3566	143	44	.	.	PUNCT
taxlaw-3566	144	1	2019	2019	NUM
taxlaw-3566	144	2	]	]	SYM
taxlaw-3566	144	3	235	235	NUM
taxlaw-3566	144	4	the	the	DET
taxlaw-3566	144	5	partnership	partnership	NOUN
taxlaw-3566	144	6	audit	audit	NOUN
taxlaw-3566	144	7	rules	rule	NOUN
taxlaw-3566	144	8	of	of	ADP
taxlaw-3566	144	9	2015	2015	NUM
taxlaw-3566	144	10	:	:	PUNCT
taxlaw-3566	144	11	the	the	DET
taxlaw-3566	144	12	implications	implication	NOUN
taxlaw-3566	144	13	for	for	ADP
taxlaw-3566	144	14	misvalued	misvalued	ADJ
taxlaw-3566	144	15	private	private	ADJ
taxlaw-3566	144	16	funds	fund	NOUN
taxlaw-3566	144	17	and	and	CCONJ
taxlaw-3566	144	18	new	new	ADJ
taxlaw-3566	144	19	partners	partner	NOUN
taxlaw-3566	144	20	one	one	NUM
taxlaw-3566	144	21	of	of	ADP
taxlaw-3566	144	22	the	the	DET
taxlaw-3566	144	23	news	news	NOUN
taxlaw-3566	144	24	-	-	PUNCT
taxlaw-3566	144	25	making	make	VERB
taxlaw-3566	144	26	examples	example	NOUN
taxlaw-3566	144	27	involved	involve	VERB
taxlaw-3566	144	28	a	a	DET
taxlaw-3566	144	29	portfolio	portfolio	NOUN
taxlaw-3566	144	30	manager	manager	NOUN
taxlaw-3566	144	31	at	at	ADP
taxlaw-3566	144	32	a	a	DET
taxlaw-3566	144	33	new	new	PROPN
taxlaw-3566	144	34	york	york	PROPN
taxlaw-3566	144	35	hedge	hedge	PROPN
taxlaw-3566	144	36	fund	fund	PROPN
taxlaw-3566	144	37	,	,	PUNCT
taxlaw-3566	144	38	stefan	stefan	PROPN
taxlaw-3566	144	39	lumiere	lumiere	PROPN
taxlaw-3566	144	40	,	,	PUNCT
taxlaw-3566	144	41	who	who	PRON
taxlaw-3566	144	42	was	be	AUX
taxlaw-3566	144	43	found	find	VERB
taxlaw-3566	144	44	guilty	guilty	ADJ
taxlaw-3566	144	45	in	in	ADP
taxlaw-3566	144	46	2017	2017	NUM
taxlaw-3566	144	47	of	of	ADP
taxlaw-3566	144	48	inflating	inflate	VERB
taxlaw-3566	144	49	bond	bond	NOUN
taxlaw-3566	144	50	prices	price	NOUN
taxlaw-3566	144	51	in	in	ADP
taxlaw-3566	144	52	visium	visium	NOUN
taxlaw-3566	144	53	asset	asset	NOUN
taxlaw-3566	144	54	management	management	NOUN
taxlaw-3566	144	55	’s	’s	PART
taxlaw-3566	144	56	(	(	PUNCT
taxlaw-3566	144	57	“	"	PUNCT
taxlaw-3566	144	58	visium	visium	NOUN
taxlaw-3566	144	59	”	"	PUNCT
taxlaw-3566	144	60	)	)	PUNCT
taxlaw-3566	144	61	credit	credit	NOUN
taxlaw-3566	144	62	fund	fund	NOUN
taxlaw-3566	144	63	and	and	CCONJ
taxlaw-3566	144	64	hid	hide	VERB
taxlaw-3566	144	65	those	those	DET
taxlaw-3566	144	66	losses	loss	NOUN
taxlaw-3566	144	67	from	from	ADP
taxlaw-3566	144	68	investors.38	investors.38	ADP
taxlaw-3566	144	69	his	his	PRON
taxlaw-3566	144	70	sentence	sentence	NOUN
taxlaw-3566	144	71	included	include	VERB
taxlaw-3566	144	72	a	a	DET
taxlaw-3566	144	73	$	$	SYM
taxlaw-3566	144	74	1	1	NUM
taxlaw-3566	144	75	million	million	NUM
taxlaw-3566	144	76	fine	fine	NOUN
taxlaw-3566	144	77	as	as	ADV
taxlaw-3566	144	78	well	well	ADV
taxlaw-3566	144	79	as	as	ADP
taxlaw-3566	144	80	three	three	NUM
taxlaw-3566	144	81	years	year	NOUN
taxlaw-3566	144	82	of	of	ADP
taxlaw-3566	144	83	supervised	supervised	ADJ
taxlaw-3566	144	84	release.39	release.39	NOUN
taxlaw-3566	144	85	this	this	DET
taxlaw-3566	144	86	case	case	NOUN
taxlaw-3566	144	87	of	of	ADP
taxlaw-3566	144	88	misvaluation	misvaluation	NOUN
taxlaw-3566	144	89	was	be	AUX
taxlaw-3566	144	90	considered	consider	VERB
taxlaw-3566	144	91	as	as	ADP
taxlaw-3566	144	92	“	"	PUNCT
taxlaw-3566	144	93	one	one	NUM
taxlaw-3566	144	94	of	of	ADP
taxlaw-3566	144	95	the	the	DET
taxlaw-3566	144	96	most	most	ADV
taxlaw-3566	144	97	notable	notable	ADJ
taxlaw-3566	144	98	”	"	PUNCT
taxlaw-3566	144	99	in	in	ADP
taxlaw-3566	144	100	the	the	DET
taxlaw-3566	144	101	recent	recent	ADJ
taxlaw-3566	144	102	years	year	NOUN
taxlaw-3566	144	103	because	because	SCONJ
taxlaw-3566	144	104	visium	visium	NOUN
taxlaw-3566	144	105	hedge	hedge	PROPN
taxlaw-3566	144	106	fund	fund	PROPN
taxlaw-3566	144	107	attracted	attract	VERB
taxlaw-3566	144	108	billions	billion	NOUN
taxlaw-3566	144	109	in	in	ADP
taxlaw-3566	144	110	assets	asset	NOUN
taxlaw-3566	144	111	,	,	PUNCT
taxlaw-3566	144	112	including	include	VERB
taxlaw-3566	144	113	from	from	ADP
taxlaw-3566	144	114	public	public	ADJ
taxlaw-3566	144	115	pensions	pension	NOUN
taxlaw-3566	144	116	and	and	CCONJ
taxlaw-3566	144	117	endowments	endowment	NOUN
taxlaw-3566	144	118	,	,	PUNCT
taxlaw-3566	144	119	and	and	CCONJ
taxlaw-3566	144	120	at	at	ADP
taxlaw-3566	144	121	its	its	PRON
taxlaw-3566	144	122	peak	peak	NOUN
taxlaw-3566	144	123	,	,	PUNCT
taxlaw-3566	144	124	it	it	PRON
taxlaw-3566	144	125	managed	manage	VERB
taxlaw-3566	144	126	$	$	SYM
taxlaw-3566	144	127	8	8	NUM
taxlaw-3566	144	128	billion.40	billion.40	NOUN
taxlaw-3566	144	129	the	the	DET
taxlaw-3566	144	130	misvaluation	misvaluation	NOUN
taxlaw-3566	144	131	case	case	NOUN
taxlaw-3566	144	132	did	do	AUX
taxlaw-3566	144	133	not	not	PART
taxlaw-3566	144	134	only	only	ADV
taxlaw-3566	144	135	result	result	VERB
taxlaw-3566	144	136	in	in	ADP
taxlaw-3566	144	137	an	an	DET
taxlaw-3566	144	138	enormous	enormous	ADJ
taxlaw-3566	144	139	fine	fine	NOUN
taxlaw-3566	144	140	,	,	PUNCT
taxlaw-3566	144	141	but	but	CCONJ
taxlaw-3566	144	142	also	also	ADV
taxlaw-3566	144	143	in	in	ADP
taxlaw-3566	144	144	distancing	distancing	NOUN
taxlaw-3566	144	145	of	of	ADP
taxlaw-3566	144	146	the	the	DET
taxlaw-3566	144	147	wall	wall	PROPN
taxlaw-3566	144	148	street	street	PROPN
taxlaw-3566	144	149	players.41	players.41	ADP
taxlaw-3566	144	150	another	another	DET
taxlaw-3566	144	151	recent	recent	ADJ
taxlaw-3566	144	152	misvaluation	misvaluation	NOUN
taxlaw-3566	144	153	case	case	NOUN
taxlaw-3566	144	154	involved	involve	VERB
taxlaw-3566	144	155	daniel	daniel	PROPN
taxlaw-3566	144	156	thibeault	thibeault	NOUN
taxlaw-3566	144	157	,	,	PUNCT
taxlaw-3566	144	158	who	who	PRON
taxlaw-3566	144	159	falsely	falsely	ADV
taxlaw-3566	144	160	reported	report	VERB
taxlaw-3566	144	161	fake	fake	ADJ
taxlaw-3566	144	162	loans	loan	NOUN
taxlaw-3566	144	163	as	as	ADP
taxlaw-3566	144	164	assets	asset	NOUN
taxlaw-3566	144	165	of	of	ADP
taxlaw-3566	144	166	gl	gl	NOUN
taxlaw-3566	144	167	beyond	beyond	ADP
taxlaw-3566	144	168	income	income	NOUN
taxlaw-3566	144	169	fund	fund	NOUN
taxlaw-3566	144	170	,	,	PUNCT
taxlaw-3566	144	171	and	and	CCONJ
taxlaw-3566	144	172	gemini	gemini	PROPN
taxlaw-3566	144	173	fund	fund	NOUN
taxlaw-3566	144	174	services	service	NOUN
taxlaw-3566	144	175	(	(	PUNCT
taxlaw-3566	144	176	the	the	DET
taxlaw-3566	144	177	manager	manager	NOUN
taxlaw-3566	144	178	)	)	PUNCT
taxlaw-3566	144	179	,	,	PUNCT
taxlaw-3566	144	180	who	who	PRON
taxlaw-3566	144	181	continued	continue	VERB
taxlaw-3566	144	182	to	to	PART
taxlaw-3566	144	183	calculate	calculate	VERB
taxlaw-3566	144	184	net	net	ADJ
taxlaw-3566	144	185	asset	asset	NOUN
taxlaw-3566	144	186	value	value	NOUN
taxlaw-3566	144	187	on	on	ADP
taxlaw-3566	144	188	all	all	PRON
taxlaw-3566	144	189	of	of	ADP
taxlaw-3566	144	190	loans	loan	NOUN
taxlaw-3566	144	191	until	until	SCONJ
taxlaw-3566	144	192	gl	gl	PROPN
taxlaw-3566	144	193	beyond	beyond	ADP
taxlaw-3566	144	194	income	income	NOUN
taxlaw-3566	144	195	fund	fund	NOUN
taxlaw-3566	144	196	was	be	AUX
taxlaw-3566	144	197	finally	finally	ADV
taxlaw-3566	144	198	dissolved.42	dissolved.42	NOUN
taxlaw-3566	144	199	the	the	DET
taxlaw-3566	144	200	sec	sec	PROPN
taxlaw-3566	144	201	imposed	impose	VERB
taxlaw-3566	144	202	$	$	SYM
taxlaw-3566	144	203	561,000	561,000	NUM
taxlaw-3566	144	204	fine	fine	NOUN
taxlaw-3566	144	205	against	against	ADP
taxlaw-3566	144	206	gemini	gemini	PROPN
taxlaw-3566	144	207	fund	fund	NOUN
taxlaw-3566	144	208	services	service	NOUN
taxlaw-3566	144	209	and	and	CCONJ
taxlaw-3566	144	210	stated	state	VERB
taxlaw-3566	144	211	that	that	SCONJ
taxlaw-3566	144	212	“	"	PUNCT
taxlaw-3566	144	213	fund	fund	NOUN
taxlaw-3566	144	214	managers	manager	NOUN
taxlaw-3566	144	215	must	must	AUX
taxlaw-3566	144	216	verify	verify	VERB
taxlaw-3566	144	217	that	that	SCONJ
taxlaw-3566	144	218	all	all	PRON
taxlaw-3566	144	219	of	of	ADP
taxlaw-3566	144	220	the	the	DET
taxlaw-3566	144	221	fund	fund	NOUN
taxlaw-3566	144	222	’s	’s	PART
taxlaw-3566	144	223	assets	asset	NOUN
taxlaw-3566	144	224	actually	actually	ADV
taxlaw-3566	144	225	exist	exist	VERB
taxlaw-3566	144	226	by	by	ADP
taxlaw-3566	144	227	comparing	compare	VERB
taxlaw-3566	144	228	the	the	DET
taxlaw-3566	144	229	records	record	NOUN
taxlaw-3566	144	230	of	of	ADP
taxlaw-3566	144	231	the	the	DET
taxlaw-3566	144	232	fund	fund	NOUN
taxlaw-3566	144	233	’s	’s	PART
taxlaw-3566	144	234	holding	hold	VERB
taxlaw-3566	144	235	to	to	ADP
taxlaw-3566	144	236	the	the	DET
taxlaw-3566	144	237	records	record	NOUN
taxlaw-3566	144	238	of	of	ADP
taxlaw-3566	144	239	other	other	ADJ
taxlaw-3566	144	240	services	service	NOUN
taxlaw-3566	144	241	providers	provider	NOUN
taxlaw-3566	144	242	.	.	PUNCT
taxlaw-3566	145	1	”43	”43	PROPN
taxlaw-3566	145	2	the	the	DET
taxlaw-3566	145	3	sec	sec	PROPN
taxlaw-3566	145	4	also	also	ADV
taxlaw-3566	145	5	advised	advise	VERB
taxlaw-3566	145	6	that	that	SCONJ
taxlaw-3566	145	7	“	"	PUNCT
taxlaw-3566	145	8	[	[	X
taxlaw-3566	145	9	i]f	i]f	ADP
taxlaw-3566	145	10	the	the	DET
taxlaw-3566	145	11	books	book	NOUN
taxlaw-3566	145	12	do	do	AUX
taxlaw-3566	145	13	n’t	not	PART
taxlaw-3566	145	14	match	match	VERB
taxlaw-3566	145	15	,	,	PUNCT
taxlaw-3566	145	16	do	do	AUX
taxlaw-3566	145	17	n’t	not	PART
taxlaw-3566	145	18	strike	strike	VERB
taxlaw-3566	145	19	another	another	DET
taxlaw-3566	145	20	nav	nav	NOUN
taxlaw-3566	146	1	[	[	X
taxlaw-3566	146	2	net	net	ADJ
taxlaw-3566	146	3	asset	asset	NOUN
taxlaw-3566	146	4	value	value	NOUN
taxlaw-3566	146	5	]	]	PUNCT
taxlaw-3566	146	6	until	until	SCONJ
taxlaw-3566	146	7	the	the	DET
taxlaw-3566	146	8	discrepancy	discrepancy	NOUN
taxlaw-3566	146	9	is	be	AUX
taxlaw-3566	146	10	fixed	fix	VERB
taxlaw-3566	146	11	.	.	PUNCT
taxlaw-3566	147	1	”44	”44	NOUN
taxlaw-3566	147	2	this	this	DET
taxlaw-3566	147	3	case	case	NOUN
taxlaw-3566	147	4	did	do	AUX
taxlaw-3566	147	5	not	not	PART
taxlaw-3566	147	6	result	result	VERB
taxlaw-3566	147	7	in	in	ADP
taxlaw-3566	147	8	as	as	ADV
taxlaw-3566	147	9	big	big	ADJ
taxlaw-3566	147	10	fine	fine	NOUN
taxlaw-3566	147	11	as	as	SCONJ
taxlaw-3566	147	12	the	the	DET
taxlaw-3566	147	13	visium	visium	NOUN
taxlaw-3566	147	14	’s	’s	PART
taxlaw-3566	147	15	case	case	NOUN
taxlaw-3566	147	16	did	do	VERB
taxlaw-3566	147	17	;	;	PUNCT
taxlaw-3566	147	18	nevertheless	nevertheless	ADV
taxlaw-3566	147	19	,	,	PUNCT
taxlaw-3566	147	20	the	the	DET
taxlaw-3566	147	21	sec	sec	PROPN
taxlaw-3566	147	22	expressed	express	VERB
taxlaw-3566	147	23	its	its	PRON
taxlaw-3566	147	24	expectations	expectation	NOUN
taxlaw-3566	147	25	of	of	ADP
taxlaw-3566	147	26	high	high	ADJ
taxlaw-3566	147	27	scrutiny	scrutiny	NOUN
taxlaw-3566	147	28	of	of	ADP
taxlaw-3566	147	29	valuation	valuation	NOUN
taxlaw-3566	147	30	techniques	technique	NOUN
taxlaw-3566	147	31	and	and	CCONJ
taxlaw-3566	147	32	bookkeeping	bookkeeping	NOUN
taxlaw-3566	147	33	by	by	ADP
taxlaw-3566	147	34	fund	fund	NOUN
taxlaw-3566	147	35	managers	manager	NOUN
taxlaw-3566	147	36	.	.	PUNCT
taxlaw-3566	148	1	finally	finally	ADV
taxlaw-3566	148	2	,	,	PUNCT
taxlaw-3566	148	3	in	in	ADP
taxlaw-3566	148	4	a	a	DET
taxlaw-3566	148	5	recent	recent	ADJ
taxlaw-3566	148	6	new	new	PROPN
taxlaw-3566	148	7	york	york	PROPN
taxlaw-3566	148	8	times	times	PROPN
taxlaw-3566	148	9	article	article	PROPN
taxlaw-3566	148	10	,	,	PUNCT
taxlaw-3566	148	11	donald	donald	PROPN
taxlaw-3566	148	12	trump	trump	PROPN
taxlaw-3566	148	13	’s	’s	PART
taxlaw-3566	148	14	father	father	NOUN
taxlaw-3566	148	15	allegedly	allegedly	ADV
taxlaw-3566	148	16	hid	hide	VERB
taxlaw-3566	148	17	dozens	dozen	NOUN
taxlaw-3566	148	18	of	of	ADP
taxlaw-3566	148	19	millions	million	NOUN
taxlaw-3566	148	20	of	of	ADP
taxlaw-3566	148	21	tax	tax	NOUN
taxlaw-3566	148	22	dollars	dollar	NOUN
taxlaw-3566	148	23	through	through	ADP
taxlaw-3566	148	24	misvaluation	misvaluation	NOUN
taxlaw-3566	148	25	of	of	ADP
taxlaw-3566	148	26	real	real	ADJ
taxlaw-3566	148	27	estate	estate	NOUN
taxlaw-3566	148	28	assets	asset	NOUN
taxlaw-3566	148	29	held	hold	VERB
taxlaw-3566	148	30	under	under	ADP
taxlaw-3566	148	31	various	various	ADJ
taxlaw-3566	148	32	organizational	organizational	ADJ
taxlaw-3566	148	33	forms.45	forms.45	NOUN
taxlaw-3566	148	34	despite	despite	SCONJ
taxlaw-3566	148	35	these	these	DET
taxlaw-3566	148	36	instances	instance	NOUN
taxlaw-3566	148	37	of	of	ADP
taxlaw-3566	148	38	misvaluation	misvaluation	NOUN
taxlaw-3566	148	39	of	of	ADP
taxlaw-3566	148	40	real	real	ADJ
taxlaw-3566	148	41	estate	estate	NOUN
taxlaw-3566	148	42	assets	asset	NOUN
taxlaw-3566	148	43	to	to	PART
taxlaw-3566	148	44	hide	hide	VERB
taxlaw-3566	148	45	millions	million	NOUN
taxlaw-3566	148	46	of	of	ADP
taxlaw-3566	148	47	tax	tax	NOUN
taxlaw-3566	148	48	dollars	dollar	NOUN
taxlaw-3566	148	49	,	,	PUNCT
taxlaw-3566	148	50	no	no	DET
taxlaw-3566	148	51	internal	internal	ADJ
taxlaw-3566	148	52	revenue	revenue	NOUN
taxlaw-3566	148	53	service	service	NOUN
taxlaw-3566	148	54	(	(	PUNCT
taxlaw-3566	148	55	“	"	PUNCT
taxlaw-3566	148	56	irs	irs	PROPN
taxlaw-3566	148	57	”	"	PUNCT
taxlaw-3566	148	58	)	)	PUNCT
taxlaw-3566	148	59	action	action	NOUN
taxlaw-3566	148	60	has	have	AUX
taxlaw-3566	148	61	followed	follow	VERB
taxlaw-3566	148	62	.	.	PUNCT
taxlaw-3566	149	1	although	although	SCONJ
taxlaw-3566	149	2	investors	investor	NOUN
taxlaw-3566	149	3	in	in	ADP
taxlaw-3566	149	4	these	these	DET
taxlaw-3566	149	5	vehicles	vehicle	NOUN
taxlaw-3566	149	6	did	do	AUX
taxlaw-3566	149	7	not	not	PART
taxlaw-3566	149	8	suffer	suffer	VERB
taxlaw-3566	149	9	from	from	ADP
taxlaw-3566	149	10	the	the	DET
taxlaw-3566	149	11	problems	problem	NOUN
taxlaw-3566	149	12	of	of	ADP
taxlaw-3566	149	13	investment	investment	NOUN
taxlaw-3566	149	14	private	private	ADJ
taxlaw-3566	149	15	fund	fund	NOUN
taxlaw-3566	149	16	misvaluation	misvaluation	NOUN
taxlaw-3566	149	17	,	,	PUNCT
taxlaw-3566	149	18	the	the	DET
taxlaw-3566	149	19	motives	motive	NOUN
taxlaw-3566	149	20	in	in	ADP
taxlaw-3566	149	21	real	real	ADJ
taxlaw-3566	149	22	estate	estate	NOUN
taxlaw-3566	149	23	assets	asset	NOUN
taxlaw-3566	149	24	misvaluation	misvaluation	NOUN
taxlaw-3566	149	25	are	be	AUX
taxlaw-3566	149	26	similarly	similarly	ADV
taxlaw-3566	149	27	perverse	perverse	ADJ
taxlaw-3566	149	28	because	because	SCONJ
taxlaw-3566	149	29	of	of	ADP
taxlaw-3566	149	30	tax	tax	NOUN
taxlaw-3566	149	31	evasion	evasion	NOUN
taxlaw-3566	149	32	,	,	PUNCT
taxlaw-3566	149	33	and	and	CCONJ
taxlaw-3566	149	34	tax	tax	NOUN
taxlaw-3566	149	35	consequences	consequence	NOUN
taxlaw-3566	149	36	of	of	ADP
taxlaw-3566	149	37	either	either	CCONJ
taxlaw-3566	149	38	private	private	ADJ
taxlaw-3566	149	39	funds	fund	NOUN
taxlaw-3566	149	40	or	or	CCONJ
taxlaw-3566	149	41	real	real	ADJ
taxlaw-3566	149	42	estate	estate	NOUN
taxlaw-3566	149	43	funds	fund	NOUN
taxlaw-3566	149	44	are	be	AUX
taxlaw-3566	149	45	significant	significant	ADJ
taxlaw-3566	149	46	for	for	ADP
taxlaw-3566	149	47	both	both	PRON
taxlaw-3566	149	48	private	private	ADJ
taxlaw-3566	149	49	investors	investor	NOUN
taxlaw-3566	149	50	and	and	CCONJ
taxlaw-3566	149	51	general	general	ADJ
taxlaw-3566	149	52	public	public	NOUN
taxlaw-3566	149	53	.	.	PUNCT
taxlaw-3566	150	1	thus	thus	ADV
taxlaw-3566	150	2	,	,	PUNCT
taxlaw-3566	150	3	misvaluation	misvaluation	NOUN
taxlaw-3566	150	4	has	have	AUX
taxlaw-3566	150	5	been	be	AUX
taxlaw-3566	150	6	a	a	DET
taxlaw-3566	150	7	recurring	recur	VERB
taxlaw-3566	150	8	problem	problem	NOUN
taxlaw-3566	150	9	despite	despite	SCONJ
taxlaw-3566	150	10	various	various	ADJ
taxlaw-3566	150	11	federal	federal	ADJ
taxlaw-3566	150	12	laws	law	NOUN
taxlaw-3566	150	13	and	and	CCONJ
taxlaw-3566	150	14	judicial	judicial	ADJ
taxlaw-3566	150	15	precedent	precedent	NOUN
taxlaw-3566	150	16	.	.	PUNCT
taxlaw-3566	151	1	in	in	ADP
taxlaw-3566	151	2	addition	addition	NOUN
taxlaw-3566	151	3	,	,	PUNCT
taxlaw-3566	151	4	it	it	PRON
taxlaw-3566	151	5	has	have	AUX
taxlaw-3566	151	6	been	be	AUX
taxlaw-3566	151	7	a	a	DET
taxlaw-3566	151	8	problem	problem	NOUN
taxlaw-3566	151	9	for	for	ADP
taxlaw-3566	151	10	tax	tax	NOUN
taxlaw-3566	151	11	purposes	purpose	NOUN
taxlaw-3566	151	12	since	since	SCONJ
taxlaw-3566	151	13	some	some	DET
taxlaw-3566	151	14	investment	investment	NOUN
taxlaw-3566	151	15	vehicles	vehicle	NOUN
taxlaw-3566	151	16	may	may	AUX
taxlaw-3566	151	17	use	use	VERB
taxlaw-3566	151	18	questionable	questionable	ADJ
taxlaw-3566	151	19	valuation	valuation	NOUN
taxlaw-3566	151	20	techniques	technique	NOUN
taxlaw-3566	151	21	to	to	PART
taxlaw-3566	151	22	evade	evade	VERB
taxlaw-3566	151	23	taxes	taxis	NOUN
taxlaw-3566	151	24	.	.	PUNCT
taxlaw-3566	152	1	as	as	ADP
taxlaw-3566	152	2	a	a	DET
taxlaw-3566	152	3	result	result	NOUN
taxlaw-3566	152	4	,	,	PUNCT
taxlaw-3566	152	5	misvaluation	misvaluation	NOUN
taxlaw-3566	152	6	can	can	AUX
taxlaw-3566	152	7	harm	harm	VERB
taxlaw-3566	152	8	investors	investor	NOUN
taxlaw-3566	152	9	38	38	NUM
taxlaw-3566	152	10	see	see	VERB
taxlaw-3566	152	11	united	united	PROPN
taxlaw-3566	152	12	states	states	PROPN
taxlaw-3566	152	13	v.	v.	PROPN
taxlaw-3566	152	14	lumiere	lumiere	PROPN
taxlaw-3566	152	15	,	,	PUNCT
taxlaw-3566	152	16	249	249	NUM
taxlaw-3566	152	17	f.	f.	PROPN
taxlaw-3566	152	18	supp	supp	PROPN
taxlaw-3566	152	19	.	.	PUNCT
taxlaw-3566	153	1	3d	3d	NOUN
taxlaw-3566	153	2	748	748	NUM
taxlaw-3566	153	3	(	(	PUNCT
taxlaw-3566	153	4	s.d.n.y	s.d.n.y	PROPN
taxlaw-3566	153	5	.	.	PROPN
taxlaw-3566	153	6	2017	2017	NUM
taxlaw-3566	153	7	)	)	PUNCT
taxlaw-3566	153	8	.	.	PUNCT
taxlaw-3566	154	1	39	39	NUM
taxlaw-3566	154	2	see	see	VERB
taxlaw-3566	154	3	a	a	DET
taxlaw-3566	154	4	one	one	NUM
taxlaw-3566	154	5	-	-	PUNCT
taxlaw-3566	154	6	time	time	NOUN
taxlaw-3566	154	7	portfolio	portfolio	NOUN
taxlaw-3566	154	8	manager	manager	NOUN
taxlaw-3566	154	9	at	at	ADP
taxlaw-3566	154	10	a	a	DET
taxlaw-3566	154	11	top	top	ADJ
taxlaw-3566	154	12	new	new	PROPN
taxlaw-3566	154	13	york	york	PROPN
taxlaw-3566	154	14	hedge	hedge	PROPN
taxlaw-3566	154	15	fund	fund	PROPN
taxlaw-3566	154	16	has	have	AUX
taxlaw-3566	154	17	been	be	AUX
taxlaw-3566	154	18	sentenced	sentence	VERB
taxlaw-3566	154	19	to	to	ADP
taxlaw-3566	154	20	18	18	NUM
taxlaw-3566	154	21	months	month	NOUN
taxlaw-3566	154	22	in	in	ADP
taxlaw-3566	154	23	prison	prison	NOUN
taxlaw-3566	154	24	,	,	PUNCT
taxlaw-3566	154	25	business	business	NOUN
taxlaw-3566	154	26	insider	insider	NOUN
taxlaw-3566	154	27	,	,	PUNCT
taxlaw-3566	154	28	https://www.businessinsider.com/visiums-stefan-lumiere-sentenced-2017-5	https://www.businessinsider.com/visiums-stefan-lumiere-sentenced-2017-5	X
taxlaw-3566	155	1	[	[	X
taxlaw-3566	155	2	https://perma.cc/tjl2-3bkw	https://perma.cc/tjl2-3bkw	X
taxlaw-3566	155	3	]	]	X
taxlaw-3566	155	4	,	,	PUNCT
taxlaw-3566	155	5	june	june	PROPN
taxlaw-3566	155	6	14	14	NUM
taxlaw-3566	155	7	,	,	PUNCT
taxlaw-3566	155	8	2017	2017	NUM
taxlaw-3566	155	9	.	.	PUNCT
taxlaw-3566	156	1	40	40	NUM
taxlaw-3566	157	1	i	i	PRON
taxlaw-3566	157	2	d.	d.	PROPN
taxlaw-3566	157	3	41	41	NUM
taxlaw-3566	157	4	see	see	VERB
taxlaw-3566	157	5	i	i	PRON
taxlaw-3566	157	6	d.	d.	PROPN
taxlaw-3566	157	7	42	42	NUM
taxlaw-3566	157	8	see	see	VERB
taxlaw-3566	157	9	gemini	gemini	PROPN
taxlaw-3566	157	10	fund	fund	PROPN
taxlaw-3566	157	11	services	services	PROPN
taxlaw-3566	157	12	llc	llc	PROPN
taxlaw-3566	157	13	,	,	PUNCT
taxlaw-3566	157	14	admin	admin	PROPN
taxlaw-3566	157	15	.	.	PROPN
taxlaw-3566	157	16	proc	proc	PROPN
taxlaw-3566	157	17	.	.	PUNCT
taxlaw-3566	158	1	file	file	VERB
taxlaw-3566	158	2	no	no	PRON
taxlaw-3566	158	3	.	.	NOUN
taxlaw-3566	159	1	3	3	NUM
taxlaw-3566	159	2	-	-	SYM
taxlaw-3566	159	3	18348	18348	NUM
taxlaw-3566	159	4	(	(	PUNCT
taxlaw-3566	159	5	“	"	PUNCT
taxlaw-3566	159	6	on	on	ADP
taxlaw-3566	159	7	january	january	PROPN
taxlaw-3566	159	8	22	22	NUM
taxlaw-3566	159	9	,	,	PUNCT
taxlaw-3566	159	10	2018	2018	NUM
taxlaw-3566	159	11	,	,	PUNCT
taxlaw-3566	159	12	the	the	DET
taxlaw-3566	159	13	commission	commission	NOUN
taxlaw-3566	159	14	simultaneously	simultaneously	ADV
taxlaw-3566	159	15	instituted	institute	VERB
taxlaw-3566	159	16	and	and	CCONJ
taxlaw-3566	159	17	settled	settle	VERB
taxlaw-3566	159	18	a	a	DET
taxlaw-3566	159	19	cease	cease	NOUN
taxlaw-3566	159	20	and	and	CCONJ
taxlaw-3566	159	21	desist	desist	VERB
taxlaw-3566	159	22	proceeding	proceeding	NOUN
taxlaw-3566	159	23	(	(	PUNCT
taxlaw-3566	159	24	the	the	DET
taxlaw-3566	159	25	‘	'	PUNCT
taxlaw-3566	159	26	order	order	NOUN
taxlaw-3566	159	27	’	'	PUNCT
taxlaw-3566	159	28	)	)	PUNCT
taxlaw-3566	159	29	against	against	ADP
taxlaw-3566	159	30	gemini	gemini	PROPN
taxlaw-3566	159	31	fund	fund	PROPN
taxlaw-3566	159	32	services	services	PROPN
taxlaw-3566	159	33	,	,	PUNCT
taxlaw-3566	159	34	llc	llc	PROPN
taxlaw-3566	159	35	(	(	PUNCT
taxlaw-3566	159	36	‘	'	PUNCT
taxlaw-3566	159	37	gemini	gemini	NOUN
taxlaw-3566	159	38	’	'	PUNCT
taxlaw-3566	159	39	)	)	PUNCT
taxlaw-3566	159	40	…	…	PUNCT
taxlaw-3566	159	41	.	.	PUNCT
taxlaw-3566	160	1	the	the	DET
taxlaw-3566	160	2	trustees	trustee	NOUN
taxlaw-3566	160	3	of	of	ADP
taxlaw-3566	160	4	the	the	DET
taxlaw-3566	160	5	gl	gl	PROPN
taxlaw-3566	160	6	fund	fund	PROPN
taxlaw-3566	160	7	have	have	AUX
taxlaw-3566	160	8	agreed	agree	VERB
taxlaw-3566	160	9	to	to	PART
taxlaw-3566	160	10	make	make	VERB
taxlaw-3566	160	11	payments	payment	NOUN
taxlaw-3566	160	12	to	to	ADP
taxlaw-3566	160	13	those	those	DET
taxlaw-3566	160	14	victim	victim	NOUN
taxlaw-3566	160	15	investors	investor	NOUN
taxlaw-3566	160	16	,	,	PUNCT
taxlaw-3566	160	17	provide	provide	VERB
taxlaw-3566	160	18	a	a	DET
taxlaw-3566	160	19	written	write	VERB
taxlaw-3566	160	20	report	report	NOUN
taxlaw-3566	160	21	and	and	CCONJ
taxlaw-3566	160	22	evidence	evidence	NOUN
taxlaw-3566	160	23	of	of	ADP
taxlaw-3566	160	24	such	such	ADJ
taxlaw-3566	160	25	payments	payment	NOUN
taxlaw-3566	160	26	to	to	ADP
taxlaw-3566	160	27	commission	commission	NOUN
taxlaw-3566	160	28	staff	staff	NOUN
taxlaw-3566	160	29	,	,	PUNCT
taxlaw-3566	160	30	and	and	CCONJ
taxlaw-3566	160	31	return	return	VERB
taxlaw-3566	160	32	any	any	DET
taxlaw-3566	160	33	undistributed	undistributed	ADJ
taxlaw-3566	160	34	funds	fund	NOUN
taxlaw-3566	160	35	to	to	ADP
taxlaw-3566	160	36	the	the	DET
taxlaw-3566	160	37	commission	commission	NOUN
taxlaw-3566	160	38	.	.	PUNCT
taxlaw-3566	160	39	”	"	PUNCT
taxlaw-3566	160	40	)	)	PUNCT
taxlaw-3566	160	41	.	.	PUNCT
taxlaw-3566	161	1	43	43	NUM
taxlaw-3566	161	2	see	see	VERB
taxlaw-3566	161	3	sec	sec	PROPN
taxlaw-3566	161	4	to	to	PART
taxlaw-3566	161	5	fund	fund	VERB
taxlaw-3566	161	6	admins	admin	NOUN
taxlaw-3566	161	7	:	:	PUNCT
taxlaw-3566	161	8	no	no	DET
taxlaw-3566	161	9	proof	proof	NOUN
taxlaw-3566	161	10	,	,	PUNCT
taxlaw-3566	161	11	no	no	DET
taxlaw-3566	161	12	nav	nav	NOUN
taxlaw-3566	161	13	,	,	PUNCT
taxlaw-3566	161	14	finops	finop	NOUN
taxlaw-3566	161	15	report	report	VERB
taxlaw-3566	161	16	,	,	PUNCT
taxlaw-3566	161	17	https://finops.co/investors/sec-to-fundadmins-no-proof-no-nav	https://finops.co/investors/sec-to-fundadmins-no-proof-no-nav	X
taxlaw-3566	161	18	[	[	X
taxlaw-3566	161	19	https://perma.cc/4abw-s6ce	https://perma.cc/4abw-s6ce	X
taxlaw-3566	161	20	]	]	X
taxlaw-3566	161	21	,	,	PUNCT
taxlaw-3566	161	22	jan	jan	PROPN
taxlaw-3566	161	23	.	.	PROPN
taxlaw-3566	161	24	31	31	NUM
taxlaw-3566	161	25	,	,	PUNCT
taxlaw-3566	161	26	2018	2018	NUM
taxlaw-3566	161	27	.	.	PUNCT
taxlaw-3566	162	1	44	44	NUM
taxlaw-3566	163	1	i	i	PRON
taxlaw-3566	163	2	d.	d.	PROPN
taxlaw-3566	163	3	45	45	NUM
taxlaw-3566	163	4	david	david	PROPN
taxlaw-3566	163	5	barstow	barstow	PROPN
taxlaw-3566	163	6	et	et	PROPN
taxlaw-3566	163	7	al	al	PROPN
taxlaw-3566	163	8	.	.	PROPN
taxlaw-3566	163	9	,	,	PUNCT
taxlaw-3566	163	10	trump	trump	VERB
taxlaw-3566	163	11	engaged	engage	VERB
taxlaw-3566	163	12	in	in	ADP
taxlaw-3566	163	13	suspect	suspect	ADJ
taxlaw-3566	163	14	tax	tax	NOUN
taxlaw-3566	163	15	schemes	scheme	NOUN
taxlaw-3566	163	16	as	as	SCONJ
taxlaw-3566	163	17	he	he	PRON
taxlaw-3566	163	18	reaped	reap	VERB
taxlaw-3566	163	19	richies	richie	NOUN
taxlaw-3566	163	20	from	from	ADP
taxlaw-3566	163	21	his	his	PRON
taxlaw-3566	163	22	father	father	NOUN
taxlaw-3566	163	23	,	,	PUNCT
taxlaw-3566	163	24	n.	n.	PROPN
taxlaw-3566	163	25	y.	y.	PROPN
taxlaw-3566	163	26	times	times	PROPN
taxlaw-3566	163	27	,	,	PUNCT
taxlaw-3566	163	28	oct	oct	PROPN
taxlaw-3566	163	29	.	.	PROPN
taxlaw-3566	163	30	2	2	NUM
taxlaw-3566	163	31	,	,	PUNCT
taxlaw-3566	163	32	2018	2018	NUM
taxlaw-3566	163	33	(	(	PUNCT
taxlaw-3566	163	34	“	"	PUNCT
taxlaw-3566	163	35	critical	critical	ADJ
taxlaw-3566	163	36	to	to	ADP
taxlaw-3566	163	37	the	the	DET
taxlaw-3566	163	38	complex	complex	ADJ
taxlaw-3566	163	39	transaction	transaction	NOUN
taxlaw-3566	163	40	was	be	AUX
taxlaw-3566	163	41	the	the	DET
taxlaw-3566	163	42	value	value	NOUN
taxlaw-3566	163	43	put	put	VERB
taxlaw-3566	163	44	on	on	ADP
taxlaw-3566	163	45	the	the	DET
taxlaw-3566	163	46	real	real	ADJ
taxlaw-3566	163	47	estate	estate	NOUN
taxlaw-3566	163	48	.	.	PUNCT
taxlaw-3566	164	1	the	the	DET
taxlaw-3566	164	2	lower	low	ADJ
taxlaw-3566	164	3	its	its	PRON
taxlaw-3566	164	4	value	value	NOUN
taxlaw-3566	164	5	,	,	PUNCT
taxlaw-3566	164	6	the	the	PRON
taxlaw-3566	164	7	lower	low	ADJ
taxlaw-3566	164	8	the	the	DET
taxlaw-3566	164	9	gift	gift	NOUN
taxlaw-3566	164	10	taxes	taxis	NOUN
taxlaw-3566	164	11	.	.	PUNCT
taxlaw-3566	165	1	the	the	DET
taxlaw-3566	165	2	trumps	trump	NOUN
taxlaw-3566	165	3	dodged	dodge	VERB
taxlaw-3566	165	4	hundreds	hundred	NOUN
taxlaw-3566	165	5	of	of	ADP
taxlaw-3566	165	6	millions	million	NOUN
taxlaw-3566	165	7	in	in	ADP
taxlaw-3566	165	8	gift	gift	NOUN
taxlaw-3566	165	9	taxes	taxis	NOUN
taxlaw-3566	165	10	by	by	ADP
taxlaw-3566	165	11	submitting	submit	VERB
taxlaw-3566	165	12	tax	tax	NOUN
taxlaw-3566	165	13	returns	return	NOUN
taxlaw-3566	165	14	that	that	PRON
taxlaw-3566	165	15	grossly	grossly	ADV
taxlaw-3566	165	16	undervalued	undervalue	VERB
taxlaw-3566	165	17	the	the	DET
taxlaw-3566	165	18	properties	property	NOUN
taxlaw-3566	165	19	,	,	PUNCT
taxlaw-3566	165	20	claiming	claim	VERB
taxlaw-3566	165	21	they	they	PRON
taxlaw-3566	165	22	were	be	AUX
taxlaw-3566	165	23	worth	worth	ADJ
taxlaw-3566	165	24	just	just	ADV
taxlaw-3566	165	25	$	$	SYM
taxlaw-3566	165	26	41.4	41.4	NUM
taxlaw-3566	165	27	million	million	NUM
taxlaw-3566	165	28	.	.	PUNCT
taxlaw-3566	166	1	the	the	DET
taxlaw-3566	166	2	same	same	ADJ
taxlaw-3566	166	3	set	set	NOUN
taxlaw-3566	166	4	of	of	ADP
taxlaw-3566	166	5	buildings	building	NOUN
taxlaw-3566	166	6	would	would	AUX
taxlaw-3566	166	7	be	be	AUX
taxlaw-3566	166	8	sold	sell	VERB
taxlaw-3566	166	9	off	off	ADP
taxlaw-3566	166	10	over	over	ADP
taxlaw-3566	166	11	the	the	DET
taxlaw-3566	166	12	next	next	ADJ
taxlaw-3566	166	13	decade	decade	NOUN
taxlaw-3566	166	14	for	for	ADP
taxlaw-3566	166	15	more	more	ADJ
taxlaw-3566	166	16	than	than	ADP
taxlaw-3566	166	17	16	16	NUM
taxlaw-3566	166	18	times	time	NOUN
taxlaw-3566	166	19	that	that	DET
taxlaw-3566	166	20	amount	amount	NOUN
taxlaw-3566	166	21	.	.	PUNCT
taxlaw-3566	166	22	”	"	PUNCT
taxlaw-3566	166	23	)	)	PUNCT
taxlaw-3566	166	24	.	.	PUNCT
taxlaw-3566	167	1	https://www.businessinsider.com/visiums-stefan-lumiere-sentenced-2017-5	https://www.businessinsider.com/visiums-stefan-lumiere-sentenced-2017-5	PRON
taxlaw-3566	167	2	https://finops.co/investors/sec-to-fund-admins-no-proof-no-nav	https://finops.co/investors/sec-to-fund-admins-no-proof-no-nav	NOUN
taxlaw-3566	167	3	https://finops.co/investors/sec-to-fund-admins-no-proof-no-nav	https://finops.co/investors/sec-to-fund-admins-no-proof-no-nav	NOUN
taxlaw-3566	167	4	236	236	NUM
taxlaw-3566	168	1	[	[	X
taxlaw-3566	168	2	vol	vol	NOUN
taxlaw-3566	168	3	.	.	PUNCT
taxlaw-3566	169	1	10:2	10:2	NUM
taxlaw-3566	169	2	columbia	columbia	PROPN
taxlaw-3566	169	3	journal	journal	PROPN
taxlaw-3566	169	4	of	of	ADP
taxlaw-3566	169	5	tax	tax	NOUN
taxlaw-3566	169	6	law	law	NOUN
taxlaw-3566	169	7	whose	whose	DET
taxlaw-3566	169	8	return	return	NOUN
taxlaw-3566	169	9	on	on	ADP
taxlaw-3566	169	10	their	their	PRON
taxlaw-3566	169	11	investment	investment	NOUN
taxlaw-3566	169	12	is	be	AUX
taxlaw-3566	169	13	decreased	decrease	VERB
taxlaw-3566	169	14	as	as	ADV
taxlaw-3566	169	15	well	well	ADV
taxlaw-3566	169	16	as	as	SCONJ
taxlaw-3566	169	17	it	it	PRON
taxlaw-3566	169	18	can	can	AUX
taxlaw-3566	169	19	harm	harm	VERB
taxlaw-3566	169	20	the	the	DET
taxlaw-3566	169	21	revenue	revenue	NOUN
taxlaw-3566	169	22	,	,	PUNCT
taxlaw-3566	169	23	where	where	SCONJ
taxlaw-3566	169	24	undervalued	undervalued	ADJ
taxlaw-3566	169	25	funds	fund	NOUN
taxlaw-3566	169	26	,	,	PUNCT
taxlaw-3566	169	27	sometimes	sometimes	ADV
taxlaw-3566	169	28	intentionally	intentionally	ADV
taxlaw-3566	169	29	and	and	CCONJ
taxlaw-3566	169	30	sometimes	sometimes	ADV
taxlaw-3566	169	31	through	through	ADP
taxlaw-3566	169	32	clerical	clerical	ADJ
taxlaw-3566	169	33	errors	error	NOUN
taxlaw-3566	169	34	,	,	PUNCT
taxlaw-3566	169	35	result	result	VERB
taxlaw-3566	169	36	in	in	ADP
taxlaw-3566	169	37	collection	collection	NOUN
taxlaw-3566	169	38	of	of	ADP
taxlaw-3566	169	39	smaller	small	ADJ
taxlaw-3566	169	40	amounts	amount	NOUN
taxlaw-3566	169	41	of	of	ADP
taxlaw-3566	169	42	tax	tax	NOUN
taxlaw-3566	169	43	.	.	PUNCT
taxlaw-3566	170	1	today	today	NOUN
taxlaw-3566	170	2	,	,	PUNCT
taxlaw-3566	170	3	the	the	DET
taxlaw-3566	170	4	code	code	NOUN
taxlaw-3566	170	5	amendment	amendment	NOUN
taxlaw-3566	170	6	in	in	ADP
taxlaw-3566	170	7	relation	relation	NOUN
taxlaw-3566	170	8	to	to	ADP
taxlaw-3566	170	9	the	the	DET
taxlaw-3566	170	10	partnership	partnership	NOUN
taxlaw-3566	170	11	audit	audit	NOUN
taxlaw-3566	170	12	rules	rule	NOUN
taxlaw-3566	170	13	may	may	AUX
taxlaw-3566	170	14	become	become	VERB
taxlaw-3566	170	15	a	a	DET
taxlaw-3566	170	16	useful	useful	ADJ
taxlaw-3566	170	17	tool	tool	NOUN
taxlaw-3566	170	18	to	to	PART
taxlaw-3566	170	19	discourage	discourage	VERB
taxlaw-3566	170	20	misvaluation	misvaluation	NOUN
taxlaw-3566	170	21	occurrences	occurrence	NOUN
taxlaw-3566	170	22	,	,	PUNCT
taxlaw-3566	170	23	at	at	ADP
taxlaw-3566	170	24	least	least	ADJ
taxlaw-3566	170	25	undervaluation	undervaluation	ADJ
taxlaw-3566	170	26	.	.	PUNCT
taxlaw-3566	171	1	since	since	SCONJ
taxlaw-3566	171	2	vast	vast	ADJ
taxlaw-3566	171	3	majority	majority	NOUN
taxlaw-3566	171	4	of	of	ADP
taxlaw-3566	171	5	funds	fund	NOUN
taxlaw-3566	171	6	select	select	ADJ
taxlaw-3566	171	7	to	to	PART
taxlaw-3566	171	8	be	be	AUX
taxlaw-3566	171	9	taxed	tax	VERB
taxlaw-3566	171	10	as	as	ADP
taxlaw-3566	171	11	a	a	DET
taxlaw-3566	171	12	partnership	partnership	NOUN
taxlaw-3566	171	13	,	,	PUNCT
taxlaw-3566	171	14	it	it	PRON
taxlaw-3566	171	15	is	be	AUX
taxlaw-3566	171	16	especially	especially	ADV
taxlaw-3566	171	17	important	important	ADJ
taxlaw-3566	171	18	for	for	SCONJ
taxlaw-3566	171	19	private	private	ADJ
taxlaw-3566	171	20	funds	fund	NOUN
taxlaw-3566	171	21	to	to	PART
taxlaw-3566	171	22	understand	understand	VERB
taxlaw-3566	171	23	these	these	DET
taxlaw-3566	171	24	new	new	ADJ
taxlaw-3566	171	25	rules	rule	NOUN
taxlaw-3566	171	26	.	.	PUNCT
taxlaw-3566	172	1	the	the	DET
taxlaw-3566	172	2	partnership	partnership	NOUN
taxlaw-3566	172	3	audit	audit	NOUN
taxlaw-3566	172	4	rules	rule	NOUN
taxlaw-3566	172	5	take	take	VERB
taxlaw-3566	172	6	an	an	DET
taxlaw-3566	172	7	entity	entity	NOUN
taxlaw-3566	172	8	approach46	approach46	NOUN
taxlaw-3566	172	9	to	to	PART
taxlaw-3566	172	10	audit	audit	VERB
taxlaw-3566	172	11	partnerships	partnership	NOUN
taxlaw-3566	172	12	rather	rather	ADV
taxlaw-3566	172	13	than	than	ADP
taxlaw-3566	172	14	individual	individual	ADJ
taxlaw-3566	172	15	partners	partner	NOUN
taxlaw-3566	172	16	,	,	PUNCT
taxlaw-3566	172	17	so	so	SCONJ
taxlaw-3566	172	18	any	any	DET
taxlaw-3566	172	19	tax	tax	NOUN
taxlaw-3566	172	20	adjustment	adjustment	NOUN
taxlaw-3566	172	21	which	which	PRON
taxlaw-3566	172	22	results	result	VERB
taxlaw-3566	172	23	from	from	ADP
taxlaw-3566	172	24	past	past	ADJ
taxlaw-3566	172	25	taxable	taxable	ADJ
taxlaw-3566	172	26	years	year	NOUN
taxlaw-3566	172	27	will	will	AUX
taxlaw-3566	172	28	become	become	VERB
taxlaw-3566	172	29	the	the	DET
taxlaw-3566	172	30	responsibility	responsibility	NOUN
taxlaw-3566	172	31	of	of	ADP
taxlaw-3566	172	32	the	the	DET
taxlaw-3566	172	33	partnership	partnership	NOUN
taxlaw-3566	172	34	as	as	ADP
taxlaw-3566	172	35	a	a	DET
taxlaw-3566	172	36	whole	whole	NOUN
taxlaw-3566	172	37	at	at	ADP
taxlaw-3566	172	38	the	the	DET
taxlaw-3566	172	39	current	current	ADJ
taxlaw-3566	172	40	taxable	taxable	ADJ
taxlaw-3566	172	41	year	year	NOUN
taxlaw-3566	172	42	.	.	PUNCT
taxlaw-3566	173	1	since	since	SCONJ
taxlaw-3566	173	2	misvaluation	misvaluation	NOUN
taxlaw-3566	173	3	of	of	ADP
taxlaw-3566	173	4	funds	fund	NOUN
taxlaw-3566	173	5	can	can	AUX
taxlaw-3566	173	6	be	be	AUX
taxlaw-3566	173	7	one	one	NUM
taxlaw-3566	173	8	of	of	ADP
taxlaw-3566	173	9	the	the	DET
taxlaw-3566	173	10	reasons	reason	NOUN
taxlaw-3566	173	11	for	for	ADP
taxlaw-3566	173	12	tax	tax	NOUN
taxlaw-3566	173	13	adjustments	adjustment	NOUN
taxlaw-3566	173	14	made	make	VERB
taxlaw-3566	173	15	by	by	ADP
taxlaw-3566	173	16	the	the	DET
taxlaw-3566	173	17	irs	irs	PROPN
taxlaw-3566	173	18	upon	upon	SCONJ
taxlaw-3566	173	19	the	the	DET
taxlaw-3566	173	20	audit	audit	NOUN
taxlaw-3566	173	21	of	of	ADP
taxlaw-3566	173	22	specific	specific	ADJ
taxlaw-3566	173	23	partnership	partnership	NOUN
taxlaw-3566	173	24	,	,	PUNCT
taxlaw-3566	173	25	there	there	PRON
taxlaw-3566	173	26	may	may	AUX
taxlaw-3566	173	27	be	be	AUX
taxlaw-3566	173	28	severe	severe	ADJ
taxlaw-3566	173	29	consequences	consequence	NOUN
taxlaw-3566	173	30	for	for	ADP
taxlaw-3566	173	31	a	a	DET
taxlaw-3566	173	32	partnership	partnership	NOUN
taxlaw-3566	173	33	,	,	PUNCT
taxlaw-3566	173	34	former	former	ADJ
taxlaw-3566	173	35	partners	partner	NOUN
taxlaw-3566	173	36	,	,	PUNCT
taxlaw-3566	173	37	current	current	ADJ
taxlaw-3566	173	38	partners	partner	NOUN
taxlaw-3566	173	39	,	,	PUNCT
taxlaw-3566	173	40	and	and	CCONJ
taxlaw-3566	173	41	new	new	ADJ
taxlaw-3566	173	42	partners	partner	NOUN
taxlaw-3566	173	43	.	.	PUNCT
taxlaw-3566	174	1	iii	iii	X
taxlaw-3566	174	2	.	.	PUNCT
taxlaw-3566	174	3	overview	overview	NOUN
taxlaw-3566	174	4	of	of	ADP
taxlaw-3566	174	5	the	the	DET
taxlaw-3566	174	6	partnership	partnership	NOUN
taxlaw-3566	174	7	audit	audit	NOUN
taxlaw-3566	174	8	rules	rule	VERB
taxlaw-3566	174	9	this	this	DET
taxlaw-3566	174	10	section	section	NOUN
taxlaw-3566	174	11	overviews	overview	NOUN
taxlaw-3566	174	12	newly	newly	ADV
taxlaw-3566	174	13	enacted	enact	VERB
taxlaw-3566	174	14	partnership	partnership	NOUN
taxlaw-3566	174	15	audit	audit	NOUN
taxlaw-3566	174	16	rules	rule	NOUN
taxlaw-3566	174	17	and	and	CCONJ
taxlaw-3566	174	18	discusses	discuss	VERB
taxlaw-3566	174	19	private	private	ADJ
taxlaw-3566	174	20	funds	fund	NOUN
taxlaw-3566	174	21	and	and	CCONJ
taxlaw-3566	174	22	misvalued	misvalue	VERB
taxlaw-3566	174	23	assets	asset	NOUN
taxlaw-3566	174	24	unresolved	unresolved	ADJ
taxlaw-3566	174	25	issues	issue	NOUN
taxlaw-3566	174	26	,	,	PUNCT
taxlaw-3566	174	27	which	which	PRON
taxlaw-3566	174	28	are	be	AUX
taxlaw-3566	174	29	inherent	inherent	ADJ
taxlaw-3566	174	30	in	in	ADP
taxlaw-3566	174	31	these	these	DET
taxlaw-3566	174	32	rules	rule	NOUN
taxlaw-3566	174	33	due	due	ADP
taxlaw-3566	174	34	to	to	ADP
taxlaw-3566	174	35	a	a	DET
taxlaw-3566	174	36	lack	lack	NOUN
taxlaw-3566	174	37	of	of	ADP
taxlaw-3566	174	38	finalized	finalized	ADJ
taxlaw-3566	174	39	regulations	regulation	NOUN
taxlaw-3566	174	40	.	.	PUNCT
taxlaw-3566	175	1	a.	a.	NOUN
taxlaw-3566	176	1	the	the	DET
taxlaw-3566	176	2	partnership	partnership	NOUN
taxlaw-3566	176	3	audit	audit	NOUN
taxlaw-3566	176	4	rules	rule	NOUN
taxlaw-3566	176	5	in	in	ADP
taxlaw-3566	176	6	a	a	DET
taxlaw-3566	176	7	nutshell	nutshell	NOUN
taxlaw-3566	176	8	the	the	DET
taxlaw-3566	176	9	partnership	partnership	NOUN
taxlaw-3566	176	10	audit	audit	NOUN
taxlaw-3566	176	11	rules	rule	NOUN
taxlaw-3566	176	12	have	have	AUX
taxlaw-3566	176	13	been	be	AUX
taxlaw-3566	176	14	enacted	enact	VERB
taxlaw-3566	176	15	as	as	ADP
taxlaw-3566	176	16	a	a	DET
taxlaw-3566	176	17	part	part	NOUN
taxlaw-3566	176	18	of	of	ADP
taxlaw-3566	176	19	the	the	DET
taxlaw-3566	176	20	bipartisan	bipartisan	ADJ
taxlaw-3566	176	21	budget	budget	NOUN
taxlaw-3566	176	22	act	act	NOUN
taxlaw-3566	176	23	(	(	PUNCT
taxlaw-3566	176	24	“	"	PUNCT
taxlaw-3566	176	25	bba	bba	NOUN
taxlaw-3566	176	26	”	"	PUNCT
taxlaw-3566	176	27	)	)	PUNCT
taxlaw-3566	176	28	on	on	ADP
taxlaw-3566	176	29	november	november	PROPN
taxlaw-3566	176	30	2	2	NUM
taxlaw-3566	176	31	,	,	PUNCT
taxlaw-3566	176	32	2015.47	2015.47	NUM
taxlaw-3566	176	33	the	the	DET
taxlaw-3566	176	34	bba	bba	NOUN
taxlaw-3566	176	35	repealed	repeal	VERB
taxlaw-3566	176	36	previous	previous	ADJ
taxlaw-3566	176	37	partnership	partnership	NOUN
taxlaw-3566	176	38	audit	audit	NOUN
taxlaw-3566	176	39	system	system	NOUN
taxlaw-3566	176	40	–	–	PUNCT
taxlaw-3566	176	41	the	the	DET
taxlaw-3566	176	42	tax	tax	NOUN
taxlaw-3566	176	43	equity	equity	NOUN
taxlaw-3566	176	44	and	and	CCONJ
taxlaw-3566	176	45	fiscal	fiscal	ADJ
taxlaw-3566	176	46	responsibility	responsibility	NOUN
taxlaw-3566	176	47	act	act	NOUN
taxlaw-3566	176	48	of	of	ADP
taxlaw-3566	176	49	1982	1982	NUM
taxlaw-3566	176	50	(	(	PUNCT
taxlaw-3566	176	51	tefra	tefra	PROPN
taxlaw-3566	176	52	)	)	PUNCT
taxlaw-3566	176	53	and	and	CCONJ
taxlaw-3566	176	54	the	the	DET
taxlaw-3566	176	55	electing	elect	VERB
taxlaw-3566	176	56	large	large	ADJ
taxlaw-3566	176	57	partnership	partnership	NOUN
taxlaw-3566	176	58	rules	rule	NOUN
taxlaw-3566	176	59	enacted	enact	VERB
taxlaw-3566	176	60	in	in	ADP
taxlaw-3566	176	61	1997.48	1997.48	NUM
taxlaw-3566	176	62	the	the	DET
taxlaw-3566	176	63	tefra	tefra	NOUN
taxlaw-3566	176	64	took	take	VERB
taxlaw-3566	176	65	a	a	DET
taxlaw-3566	176	66	mixed	mixed	ADJ
taxlaw-3566	176	67	approach	approach	NOUN
taxlaw-3566	176	68	to	to	ADP
taxlaw-3566	176	69	partnership	partnership	NOUN
taxlaw-3566	176	70	taxation	taxation	NOUN
taxlaw-3566	176	71	because	because	SCONJ
taxlaw-3566	176	72	it	it	PRON
taxlaw-3566	176	73	used	use	VERB
taxlaw-3566	176	74	an	an	DET
taxlaw-3566	176	75	entity	entity	NOUN
taxlaw-3566	176	76	approach	approach	NOUN
taxlaw-3566	176	77	“	"	PUNCT
taxlaw-3566	176	78	in	in	ADP
taxlaw-3566	176	79	the	the	DET
taxlaw-3566	176	80	examination	examination	NOUN
taxlaw-3566	176	81	of	of	ADP
taxlaw-3566	176	82	partnerships	partnership	NOUN
taxlaw-3566	176	83	”	"	PUNCT
taxlaw-3566	176	84	and	and	CCONJ
taxlaw-3566	176	85	an	an	DET
taxlaw-3566	176	86	aggregate	aggregate	ADJ
taxlaw-3566	176	87	approach	approach	NOUN
taxlaw-3566	176	88	for	for	ADP
taxlaw-3566	176	89	collection	collection	NOUN
taxlaw-3566	176	90	purposes	purpose	NOUN
taxlaw-3566	176	91	,	,	PUNCT
taxlaw-3566	176	92	where	where	SCONJ
taxlaw-3566	176	93	adjustments	adjustment	NOUN
taxlaw-3566	176	94	were	be	AUX
taxlaw-3566	176	95	made	make	VERB
taxlaw-3566	176	96	on	on	ADP
taxlaw-3566	176	97	an	an	DET
taxlaw-3566	176	98	individual	individual	ADJ
taxlaw-3566	176	99	partner	partner	NOUN
taxlaw-3566	176	100	’s	’s	PART
taxlaw-3566	176	101	level.49	level.49	NOUN
taxlaw-3566	176	102	due	due	ADP
taxlaw-3566	176	103	to	to	ADP
taxlaw-3566	176	104	complicated	complicated	ADJ
taxlaw-3566	176	105	rules	rule	NOUN
taxlaw-3566	176	106	under	under	ADP
taxlaw-3566	176	107	the	the	DET
taxlaw-3566	176	108	tefra	tefra	NOUN
taxlaw-3566	176	109	and	and	CCONJ
taxlaw-3566	176	110	rapid	rapid	ADJ
taxlaw-3566	176	111	growth	growth	NOUN
taxlaw-3566	176	112	of	of	ADP
taxlaw-3566	176	113	number	number	NOUN
taxlaw-3566	176	114	of	of	ADP
taxlaw-3566	176	115	partnerships	partnership	NOUN
taxlaw-3566	176	116	,	,	PUNCT
taxlaw-3566	176	117	there	there	PRON
taxlaw-3566	176	118	was	be	VERB
taxlaw-3566	176	119	a	a	DET
taxlaw-3566	176	120	need	need	NOUN
taxlaw-3566	176	121	for	for	ADP
taxlaw-3566	176	122	an	an	DET
taxlaw-3566	176	123	amendment	amendment	NOUN
taxlaw-3566	176	124	of	of	ADP
taxlaw-3566	176	125	the	the	DET
taxlaw-3566	176	126	code.50	code.50	PROPN
taxlaw-3566	176	127	the	the	DET
taxlaw-3566	176	128	partnership	partnership	NOUN
taxlaw-3566	176	129	audit	audit	NOUN
taxlaw-3566	176	130	rules	rule	NOUN
taxlaw-3566	176	131	shift	shift	VERB
taxlaw-3566	176	132	significantly	significantly	ADV
taxlaw-3566	176	133	toward	toward	ADP
taxlaw-3566	176	134	the	the	DET
taxlaw-3566	176	135	entity	entity	NOUN
taxlaw-3566	176	136	theory	theory	NOUN
taxlaw-3566	176	137	of	of	ADP
taxlaw-3566	176	138	partnerships	partnership	NOUN
taxlaw-3566	176	139	:	:	PUNCT
taxlaw-3566	176	140	“	"	PUNCT
taxlaw-3566	176	141	any	any	DET
taxlaw-3566	176	142	underpayment	underpayment	NOUN
taxlaw-3566	176	143	of	of	ADP
taxlaw-3566	176	144	tax	tax	NOUN
taxlaw-3566	176	145	resulting	result	VERB
taxlaw-3566	176	146	from	from	ADP
taxlaw-3566	176	147	a	a	DET
taxlaw-3566	176	148	partnership	partnership	NOUN
taxlaw-3566	176	149	-	-	PUNCT
taxlaw-3566	176	150	level	level	NOUN
taxlaw-3566	176	151	examination	examination	NOUN
taxlaw-3566	176	152	will	will	AUX
taxlaw-3566	176	153	be	be	AUX
taxlaw-3566	176	154	paid	pay	VERB
taxlaw-3566	176	155	by	by	ADP
taxlaw-3566	176	156	the	the	DET
taxlaw-3566	176	157	partnership	partnership	NOUN
taxlaw-3566	176	158	itself	itself	PRON
taxlaw-3566	176	159	,	,	PUNCT
taxlaw-3566	176	160	”	"	PUNCT
taxlaw-3566	176	161	and	and	CCONJ
taxlaw-3566	176	162	“	"	PUNCT
taxlaw-3566	176	163	the	the	DET
taxlaw-3566	176	164	partnership	partnership	NOUN
taxlaw-3566	176	165	’s	’s	PART
taxlaw-3566	176	166	liability	liability	NOUN
taxlaw-3566	176	167	will	will	AUX
taxlaw-3566	176	168	be	be	AUX
taxlaw-3566	176	169	assessed	assess	VERB
taxlaw-3566	176	170	for	for	ADP
taxlaw-3566	176	171	the	the	DET
taxlaw-3566	176	172	tax	tax	NOUN
taxlaw-3566	176	173	year	year	NOUN
taxlaw-3566	176	174	in	in	ADP
taxlaw-3566	176	175	which	which	PRON
taxlaw-3566	176	176	the	the	DET
taxlaw-3566	176	177	examination	examination	NOUN
taxlaw-3566	176	178	concludes	conclude	VERB
taxlaw-3566	176	179	,	,	PUNCT
taxlaw-3566	176	180	and	and	CCONJ
taxlaw-3566	176	181	not	not	PART
taxlaw-3566	176	182	the	the	DET
taxlaw-3566	176	183	partnership	partnership	NOUN
taxlaw-3566	176	184	’s	’s	PART
taxlaw-3566	176	185	tax	tax	NOUN
taxlaw-3566	176	186	year	year	NOUN
taxlaw-3566	176	187	that	that	PRON
taxlaw-3566	176	188	was	be	AUX
taxlaw-3566	176	189	examined	examine	VERB
taxlaw-3566	176	190	.	.	PUNCT
taxlaw-3566	177	1	”51	”51	VERB
taxlaw-3566	177	2	the	the	DET
taxlaw-3566	177	3	effectiveness	effectiveness	NOUN
taxlaw-3566	177	4	and	and	CCONJ
taxlaw-3566	177	5	efficiency	efficiency	NOUN
taxlaw-3566	177	6	of	of	ADP
taxlaw-3566	177	7	new	new	ADJ
taxlaw-3566	177	8	rules	rule	NOUN
taxlaw-3566	177	9	are	be	AUX
taxlaw-3566	177	10	supposed	suppose	VERB
taxlaw-3566	177	11	to	to	PART
taxlaw-3566	177	12	be	be	AUX
taxlaw-3566	177	13	achieved	achieve	VERB
taxlaw-3566	177	14	by	by	ADP
taxlaw-3566	177	15	“	"	PUNCT
taxlaw-3566	177	16	(	(	PUNCT
taxlaw-3566	177	17	1	1	X
taxlaw-3566	177	18	)	)	PUNCT
taxlaw-3566	177	19	allowing	allow	VERB
taxlaw-3566	177	20	the	the	DET
taxlaw-3566	177	21	irs	irs	PROPN
taxlaw-3566	177	22	to	to	PART
taxlaw-3566	177	23	collect	collect	VERB
taxlaw-3566	177	24	from	from	ADP
taxlaw-3566	177	25	46	46	NUM
taxlaw-3566	177	26	see	see	NOUN
taxlaw-3566	177	27	generally	generally	ADV
taxlaw-3566	177	28	rachel	rachel	PROPN
taxlaw-3566	177	29	l.	l.	PROPN
taxlaw-3566	177	30	partain	partain	PROPN
taxlaw-3566	177	31	,	,	PUNCT
taxlaw-3566	177	32	the	the	DET
taxlaw-3566	177	33	new	new	ADJ
taxlaw-3566	177	34	partnership	partnership	NOUN
taxlaw-3566	177	35	audit	audit	NOUN
taxlaw-3566	177	36	regime	regime	NOUN
taxlaw-3566	177	37	:	:	PUNCT
taxlaw-3566	177	38	what	what	PRON
taxlaw-3566	177	39	we	we	PRON
taxlaw-3566	177	40	know	know	VERB
taxlaw-3566	177	41	,	,	PUNCT
taxlaw-3566	177	42	what	what	PRON
taxlaw-3566	177	43	we	we	PRON
taxlaw-3566	177	44	do	do	VERB
taxlaw-3566	177	45	not	not	PART
taxlaw-3566	177	46	and	and	CCONJ
taxlaw-3566	177	47	what	what	PRON
taxlaw-3566	177	48	is	be	AUX
taxlaw-3566	177	49	next	next	ADJ
taxlaw-3566	177	50	,	,	PUNCT
taxlaw-3566	177	51	33	33	NUM
taxlaw-3566	177	52	rej	rej	NOUN
taxlaw-3566	177	53	issue	issue	NOUN
taxlaw-3566	177	54	no	no	INTJ
taxlaw-3566	177	55	.	.	NOUN
taxlaw-3566	177	56	04	04	NUM
taxlaw-3566	177	57	(	(	PUNCT
taxlaw-3566	177	58	2017	2017	NUM
taxlaw-3566	177	59	)	)	PUNCT
taxlaw-3566	177	60	(	(	PUNCT
taxlaw-3566	177	61	there	there	PRON
taxlaw-3566	177	62	are	be	VERB
taxlaw-3566	177	63	two	two	NUM
taxlaw-3566	177	64	theories	theory	NOUN
taxlaw-3566	177	65	how	how	SCONJ
taxlaw-3566	177	66	to	to	PART
taxlaw-3566	177	67	tax	tax	NOUN
taxlaw-3566	177	68	partnership	partnership	NOUN
taxlaw-3566	177	69	’s	’s	PART
taxlaw-3566	177	70	income	income	NOUN
taxlaw-3566	177	71	:	:	PUNCT
taxlaw-3566	177	72	an	an	DET
taxlaw-3566	177	73	aggregation	aggregation	NOUN
taxlaw-3566	177	74	theory	theory	NOUN
taxlaw-3566	177	75	,	,	PUNCT
taxlaw-3566	177	76	where	where	SCONJ
taxlaw-3566	177	77	each	each	DET
taxlaw-3566	177	78	partner	partner	NOUN
taxlaw-3566	177	79	is	be	AUX
taxlaw-3566	177	80	taxed	tax	VERB
taxlaw-3566	177	81	individually	individually	ADV
taxlaw-3566	177	82	,	,	PUNCT
taxlaw-3566	177	83	and	and	CCONJ
taxlaw-3566	177	84	an	an	DET
taxlaw-3566	177	85	entity	entity	NOUN
taxlaw-3566	177	86	theory	theory	NOUN
taxlaw-3566	177	87	,	,	PUNCT
taxlaw-3566	177	88	where	where	SCONJ
taxlaw-3566	177	89	the	the	DET
taxlaw-3566	177	90	partnership	partnership	NOUN
taxlaw-3566	177	91	as	as	ADP
taxlaw-3566	177	92	an	an	DET
taxlaw-3566	177	93	overall	overall	ADJ
taxlaw-3566	177	94	organization	organization	NOUN
taxlaw-3566	177	95	is	be	AUX
taxlaw-3566	177	96	taxed	tax	VERB
taxlaw-3566	177	97	.	.	PUNCT
taxlaw-3566	178	1	the	the	DET
taxlaw-3566	178	2	partnership	partnership	NOUN
taxlaw-3566	178	3	audit	audit	NOUN
taxlaw-3566	178	4	rules	rule	NOUN
taxlaw-3566	178	5	change	change	VERB
taxlaw-3566	178	6	a	a	DET
taxlaw-3566	178	7	previously	previously	ADV
taxlaw-3566	178	8	used	use	VERB
taxlaw-3566	178	9	mixed	mixed	ADJ
taxlaw-3566	178	10	aggregate	aggregate	NOUN
taxlaw-3566	178	11	and	and	CCONJ
taxlaw-3566	178	12	entity	entity	NOUN
taxlaw-3566	178	13	taxation	taxation	NOUN
taxlaw-3566	178	14	of	of	ADP
taxlaw-3566	178	15	the	the	DET
taxlaw-3566	178	16	underpayment	underpayment	NOUN
taxlaw-3566	178	17	to	to	ADP
taxlaw-3566	178	18	almost	almost	ADV
taxlaw-3566	178	19	pure	pure	ADJ
taxlaw-3566	178	20	entity	entity	NOUN
taxlaw-3566	178	21	taxation	taxation	NOUN
taxlaw-3566	178	22	.	.	PUNCT
taxlaw-3566	178	23	)	)	PUNCT
taxlaw-3566	178	24	.	.	PUNCT
taxlaw-3566	179	1	47	47	NUM
taxlaw-3566	179	2	see	see	VERB
taxlaw-3566	179	3	i	i	PRON
taxlaw-3566	179	4	d.	d.	PROPN
taxlaw-3566	179	5	48	48	NUM
taxlaw-3566	179	6	see	see	VERB
taxlaw-3566	180	1	i	i	PRON
taxlaw-3566	180	2	d.	d.	PROPN
taxlaw-3566	180	3	49	49	NUM
taxlaw-3566	181	1	i	i	PRON
taxlaw-3566	181	2	d.	d.	PROPN
taxlaw-3566	181	3	50	50	NUM
taxlaw-3566	181	4	see	see	VERB
taxlaw-3566	181	5	i	i	PROPN
taxlaw-3566	181	6	d.	d.	PROPN
taxlaw-3566	181	7	(	(	PUNCT
taxlaw-3566	181	8	“	"	PUNCT
taxlaw-3566	181	9	from	from	ADP
taxlaw-3566	181	10	2002	2002	NUM
taxlaw-3566	181	11	to	to	ADP
taxlaw-3566	181	12	2011	2011	NUM
taxlaw-3566	181	13	,	,	PUNCT
taxlaw-3566	181	14	the	the	DET
taxlaw-3566	181	15	number	number	NOUN
taxlaw-3566	181	16	of	of	ADP
taxlaw-3566	181	17	large	large	ADJ
taxlaw-3566	181	18	partnerships	partnership	NOUN
taxlaw-3566	181	19	in	in	ADP
taxlaw-3566	181	20	the	the	DET
taxlaw-3566	181	21	united	united	PROPN
taxlaw-3566	181	22	states	states	PROPN
taxlaw-3566	181	23	almost	almost	ADV
taxlaw-3566	181	24	tripled	triple	VERB
taxlaw-3566	181	25	,	,	PUNCT
taxlaw-3566	181	26	bringing	bring	VERB
taxlaw-3566	181	27	the	the	DET
taxlaw-3566	181	28	total	total	ADJ
taxlaw-3566	181	29	number	number	NOUN
taxlaw-3566	181	30	to	to	ADP
taxlaw-3566	181	31	over	over	ADP
taxlaw-3566	181	32	10,000	10,000	NUM
taxlaw-3566	181	33	distinct	distinct	ADJ
taxlaw-3566	181	34	large	large	ADJ
taxlaw-3566	181	35	partnerships	partnership	NOUN
taxlaw-3566	181	36	.	.	PUNCT
taxlaw-3566	182	1	of	of	ADP
taxlaw-3566	182	2	those	those	DET
taxlaw-3566	182	3	partnerships	partnership	NOUN
taxlaw-3566	182	4	,	,	PUNCT
taxlaw-3566	182	5	nearly	nearly	ADV
taxlaw-3566	182	6	two	two	NUM
taxlaw-3566	182	7	-	-	PUNCT
taxlaw-3566	182	8	thirds	third	NOUN
taxlaw-3566	182	9	had	have	VERB
taxlaw-3566	182	10	more	more	ADJ
taxlaw-3566	182	11	than	than	ADP
taxlaw-3566	182	12	1,000	1,000	NUM
taxlaw-3566	182	13	direct	direct	ADJ
taxlaw-3566	182	14	or	or	CCONJ
taxlaw-3566	182	15	indirect	indirect	ADJ
taxlaw-3566	182	16	partners	partner	NOUN
taxlaw-3566	182	17	.	.	PUNCT
taxlaw-3566	183	1	the	the	DET
taxlaw-3566	183	2	adjusting	adjust	VERB
taxlaw-3566	183	3	and	and	CCONJ
taxlaw-3566	183	4	collecting	collect	VERB
taxlaw-3566	183	5	from	from	ADP
taxlaw-3566	183	6	partners	partner	NOUN
taxlaw-3566	183	7	in	in	ADP
taxlaw-3566	183	8	this	this	DET
taxlaw-3566	183	9	environment	environment	NOUN
taxlaw-3566	183	10	was	be	AUX
taxlaw-3566	183	11	too	too	ADV
taxlaw-3566	183	12	great	great	ADJ
taxlaw-3566	183	13	a	a	DET
taxlaw-3566	183	14	burden	burden	NOUN
taxlaw-3566	183	15	for	for	ADP
taxlaw-3566	183	16	the	the	DET
taxlaw-3566	183	17	irs	irs	PROPN
taxlaw-3566	183	18	.	.	PUNCT
taxlaw-3566	183	19	”	"	PUNCT
taxlaw-3566	183	20	)	)	PUNCT
taxlaw-3566	183	21	.	.	PUNCT
taxlaw-3566	184	1	51	51	NUM
taxlaw-3566	185	1	i	i	PRON
taxlaw-3566	185	2	d.	d.	PROPN
taxlaw-3566	185	3	(	(	PUNCT
taxlaw-3566	185	4	citing	cite	VERB
taxlaw-3566	185	5	u.s.c	u.s.c	ADJ
taxlaw-3566	185	6	.	.	PUNCT
taxlaw-3566	186	1	§	§	PROPN
taxlaw-3566	186	2	6221(a	6221(a	NUM
taxlaw-3566	186	3	)	)	PUNCT
taxlaw-3566	186	4	;	;	PUNCT
taxlaw-3566	187	1	u.s.c	u.s.c	ADJ
taxlaw-3566	187	2	.	.	PUNCT
taxlaw-3566	188	1	§	§	PROPN
taxlaw-3566	188	2	6225(b)(1	6225(b)(1	NUM
taxlaw-3566	188	3	)	)	PUNCT
taxlaw-3566	188	4	)	)	PUNCT
taxlaw-3566	188	5	.	.	PUNCT
taxlaw-3566	189	1	2019	2019	NUM
taxlaw-3566	189	2	]	]	SYM
taxlaw-3566	189	3	237	237	NUM
taxlaw-3566	189	4	the	the	DET
taxlaw-3566	189	5	partnership	partnership	NOUN
taxlaw-3566	189	6	audit	audit	NOUN
taxlaw-3566	189	7	rules	rule	NOUN
taxlaw-3566	189	8	of	of	ADP
taxlaw-3566	189	9	2015	2015	NUM
taxlaw-3566	189	10	:	:	PUNCT
taxlaw-3566	189	11	the	the	DET
taxlaw-3566	189	12	implications	implication	NOUN
taxlaw-3566	189	13	for	for	ADP
taxlaw-3566	189	14	misvalued	misvalued	ADJ
taxlaw-3566	189	15	private	private	ADJ
taxlaw-3566	189	16	funds	fund	NOUN
taxlaw-3566	189	17	and	and	CCONJ
taxlaw-3566	189	18	new	new	ADJ
taxlaw-3566	189	19	partners	partner	NOUN
taxlaw-3566	189	20	the	the	DET
taxlaw-3566	189	21	partnership	partnership	NOUN
taxlaw-3566	189	22	any	any	DET
taxlaw-3566	189	23	partnership	partnership	NOUN
taxlaw-3566	189	24	tax	tax	NOUN
taxlaw-3566	189	25	adjustment	adjustment	NOUN
taxlaw-3566	189	26	;	;	PUNCT
taxlaw-3566	189	27	and	and	CCONJ
taxlaw-3566	189	28	(	(	PUNCT
taxlaw-3566	189	29	2	2	X
taxlaw-3566	189	30	)	)	PUNCT
taxlaw-3566	189	31	requiring	require	VERB
taxlaw-3566	189	32	the	the	DET
taxlaw-3566	189	33	appointment	appointment	NOUN
taxlaw-3566	189	34	of	of	ADP
taxlaw-3566	189	35	a	a	DET
taxlaw-3566	189	36	partnership	partnership	NOUN
taxlaw-3566	189	37	representative	representative	NOUN
taxlaw-3566	189	38	to	to	PART
taxlaw-3566	189	39	act	act	VERB
taxlaw-3566	189	40	as	as	ADP
taxlaw-3566	189	41	the	the	DET
taxlaw-3566	189	42	point	point	NOUN
taxlaw-3566	189	43	-	-	PUNCT
taxlaw-3566	189	44	person	person	NOUN
taxlaw-3566	189	45	and	and	CCONJ
taxlaw-3566	189	46	binding	bind	VERB
taxlaw-3566	189	47	decision	decision	NOUN
taxlaw-3566	189	48	maker	maker	NOUN
taxlaw-3566	189	49	with	with	ADP
taxlaw-3566	189	50	respect	respect	NOUN
taxlaw-3566	189	51	to	to	ADP
taxlaw-3566	189	52	any	any	DET
taxlaw-3566	189	53	irs	irs	PROPN
taxlaw-3566	189	54	audit	audit	NOUN
taxlaw-3566	189	55	procedures	procedure	NOUN
taxlaw-3566	189	56	and	and	CCONJ
taxlaw-3566	189	57	related	related	ADJ
taxlaw-3566	189	58	matters	matter	NOUN
taxlaw-3566	189	59	.	.	PUNCT
taxlaw-3566	189	60	”52	”52	PUNCT
taxlaw-3566	189	61	the	the	DET
taxlaw-3566	189	62	partnership	partnership	NOUN
taxlaw-3566	189	63	audit	audit	NOUN
taxlaw-3566	189	64	rules	rule	NOUN
taxlaw-3566	189	65	,	,	PUNCT
taxlaw-3566	189	66	section	section	NOUN
taxlaw-3566	189	67	6221(a	6221(a	ADV
taxlaw-3566	189	68	)	)	PUNCT
taxlaw-3566	189	69	provides	provide	VERB
taxlaw-3566	189	70	:	:	PUNCT
taxlaw-3566	189	71	“	"	PUNCT
taxlaw-3566	189	72	any	any	DET
taxlaw-3566	189	73	adjustment	adjustment	NOUN
taxlaw-3566	189	74	to	to	ADP
taxlaw-3566	189	75	items	item	NOUN
taxlaw-3566	189	76	of	of	ADP
taxlaw-3566	189	77	income	income	NOUN
taxlaw-3566	189	78	,	,	PUNCT
taxlaw-3566	189	79	gain	gain	NOUN
taxlaw-3566	189	80	,	,	PUNCT
taxlaw-3566	189	81	loss	loss	NOUN
taxlaw-3566	189	82	,	,	PUNCT
taxlaw-3566	189	83	deduction	deduction	NOUN
taxlaw-3566	189	84	,	,	PUNCT
taxlaw-3566	189	85	or	or	CCONJ
taxlaw-3566	189	86	credit	credit	NOUN
taxlaw-3566	189	87	of	of	ADP
taxlaw-3566	189	88	a	a	DET
taxlaw-3566	189	89	partnership	partnership	NOUN
taxlaw-3566	189	90	for	for	ADP
taxlaw-3566	189	91	a	a	DET
taxlaw-3566	189	92	partnership	partnership	NOUN
taxlaw-3566	189	93	taxable	taxable	ADJ
taxlaw-3566	189	94	year	year	NOUN
taxlaw-3566	189	95	(	(	PUNCT
taxlaw-3566	189	96	and	and	CCONJ
taxlaw-3566	189	97	any	any	DET
taxlaw-3566	189	98	partner	partner	NOUN
taxlaw-3566	189	99	’s	’s	PART
taxlaw-3566	189	100	distributive	distributive	ADJ
taxlaw-3566	189	101	share	share	NOUN
taxlaw-3566	189	102	thereof	thereof	ADV
taxlaw-3566	189	103	)	)	PUNCT
taxlaw-3566	189	104	shall	shall	AUX
taxlaw-3566	189	105	be	be	AUX
taxlaw-3566	189	106	determined	determine	VERB
taxlaw-3566	189	107	,	,	PUNCT
taxlaw-3566	189	108	and	and	CCONJ
taxlaw-3566	189	109	any	any	DET
taxlaw-3566	189	110	tax	tax	NOUN
taxlaw-3566	189	111	attributed	attribute	VERB
taxlaw-3566	189	112	at	at	ADP
taxlaw-3566	189	113	the	the	DET
taxlaw-3566	189	114	partnership	partnership	NOUN
taxlaw-3566	189	115	level	level	NOUN
taxlaw-3566	189	116	.	.	PUNCT
taxlaw-3566	189	117	”(emphasis	”(emphasis	PUNCT
taxlaw-3566	190	1	added).53	added).53	PROPN
taxlaw-3566	190	2	additionally	additionally	ADV
taxlaw-3566	190	3	,	,	PUNCT
taxlaw-3566	190	4	under	under	ADP
taxlaw-3566	190	5	section	section	NOUN
taxlaw-3566	190	6	6225	6225	NUM
taxlaw-3566	190	7	,	,	PUNCT
taxlaw-3566	190	8	an	an	DET
taxlaw-3566	190	9	imputed	impute	VERB
taxlaw-3566	190	10	underpayment	underpayment	NOUN
taxlaw-3566	190	11	should	should	AUX
taxlaw-3566	190	12	be	be	AUX
taxlaw-3566	190	13	calculated	calculate	VERB
taxlaw-3566	190	14	“	"	PUNCT
taxlaw-3566	190	15	by	by	ADP
taxlaw-3566	190	16	netting	net	VERB
taxlaw-3566	190	17	all	all	DET
taxlaw-3566	190	18	adjustments	adjustment	NOUN
taxlaw-3566	190	19	made	make	VERB
taxlaw-3566	190	20	in	in	ADP
taxlaw-3566	190	21	the	the	DET
taxlaw-3566	190	22	partnership	partnership	NOUN
taxlaw-3566	190	23	examination	examination	NOUN
taxlaw-3566	190	24	and	and	CCONJ
taxlaw-3566	190	25	taking	take	VERB
taxlaw-3566	190	26	the	the	DET
taxlaw-3566	190	27	net	net	ADJ
taxlaw-3566	190	28	adjustment	adjustment	NOUN
taxlaw-3566	190	29	at	at	ADP
taxlaw-3566	190	30	the	the	DET
taxlaw-3566	190	31	highest	high	ADJ
taxlaw-3566	190	32	applicable	applicable	ADJ
taxlaw-3566	190	33	tax	tax	NOUN
taxlaw-3566	190	34	rate	rate	NOUN
taxlaw-3566	190	35	,	,	PUNCT
taxlaw-3566	190	36	”	"	PUNCT
taxlaw-3566	190	37	that	that	PRON
taxlaw-3566	190	38	is	be	AUX
taxlaw-3566	190	39	currently	currently	ADV
taxlaw-3566	190	40	39.6	39.6	NUM
taxlaw-3566	190	41	%	%	NOUN
taxlaw-3566	190	42	,	,	PUNCT
taxlaw-3566	190	43	under	under	ADP
taxlaw-3566	190	44	section	section	NOUN
taxlaw-3566	190	45	1	1	NUM
taxlaw-3566	190	46	or	or	CCONJ
taxlaw-3566	190	47	section	section	NOUN
taxlaw-3566	190	48	11.54	11.54	NUM
taxlaw-3566	190	49	some	some	DET
taxlaw-3566	190	50	authors	author	NOUN
taxlaw-3566	190	51	commented	comment	VERB
taxlaw-3566	190	52	on	on	ADP
taxlaw-3566	190	53	this	this	DET
taxlaw-3566	190	54	tax	tax	NOUN
taxlaw-3566	190	55	rate	rate	NOUN
taxlaw-3566	190	56	as	as	ADP
taxlaw-3566	190	57	tending	tend	VERB
taxlaw-3566	190	58	“	"	PUNCT
taxlaw-3566	190	59	to	to	PART
taxlaw-3566	190	60	punish	punish	VERB
taxlaw-3566	190	61	the	the	DET
taxlaw-3566	190	62	current	current	ADJ
taxlaw-3566	190	63	partners	partner	NOUN
taxlaw-3566	190	64	for	for	ADP
taxlaw-3566	190	65	the	the	DET
taxlaw-3566	190	66	tax	tax	NOUN
taxlaw-3566	190	67	sins	sin	NOUN
taxlaw-3566	190	68	of	of	ADP
taxlaw-3566	190	69	the	the	DET
taxlaw-3566	190	70	prior	prior	ADJ
taxlaw-3566	190	71	partners	partner	NOUN
taxlaw-3566	190	72	.	.	PUNCT
taxlaw-3566	191	1	”55	”55	PROPN
taxlaw-3566	191	2	there	there	PRON
taxlaw-3566	191	3	is	be	VERB
taxlaw-3566	191	4	,	,	PUNCT
taxlaw-3566	191	5	however	however	ADV
taxlaw-3566	191	6	,	,	PUNCT
taxlaw-3566	191	7	a	a	DET
taxlaw-3566	191	8	way	way	NOUN
taxlaw-3566	191	9	to	to	PART
taxlaw-3566	191	10	opt	opt	VERB
taxlaw-3566	191	11	out	out	ADP
taxlaw-3566	191	12	of	of	ADP
taxlaw-3566	191	13	the	the	DET
taxlaw-3566	191	14	new	new	ADJ
taxlaw-3566	191	15	entity	entity	NOUN
taxlaw-3566	191	16	treatment	treatment	NOUN
taxlaw-3566	191	17	.	.	PUNCT
taxlaw-3566	192	1	for	for	ADP
taxlaw-3566	192	2	example	example	NOUN
taxlaw-3566	192	3	,	,	PUNCT
taxlaw-3566	192	4	under	under	ADP
taxlaw-3566	192	5	section	section	NOUN
taxlaw-3566	192	6	6221(b	6221(b	NOUN
taxlaw-3566	192	7	)	)	PUNCT
taxlaw-3566	192	8	,	,	PUNCT
taxlaw-3566	192	9	eligible	eligible	ADJ
taxlaw-3566	192	10	partnerships	partnership	NOUN
taxlaw-3566	192	11	may	may	AUX
taxlaw-3566	192	12	elect	elect	VERB
taxlaw-3566	192	13	to	to	PART
taxlaw-3566	192	14	be	be	AUX
taxlaw-3566	192	15	out	out	ADP
taxlaw-3566	192	16	of	of	ADP
taxlaw-3566	192	17	the	the	DET
taxlaw-3566	192	18	centralized	centralized	ADJ
taxlaw-3566	192	19	partnership	partnership	NOUN
taxlaw-3566	192	20	audit	audit	NOUN
taxlaw-3566	192	21	regime.56	regime.56	VERB
taxlaw-3566	192	22	partnerships	partnership	NOUN
taxlaw-3566	192	23	must	must	AUX
taxlaw-3566	192	24	meet	meet	VERB
taxlaw-3566	192	25	two	two	NUM
taxlaw-3566	192	26	conditions	condition	NOUN
taxlaw-3566	192	27	in	in	ADP
taxlaw-3566	192	28	order	order	NOUN
taxlaw-3566	192	29	to	to	PART
taxlaw-3566	192	30	be	be	AUX
taxlaw-3566	192	31	eligible	eligible	ADJ
taxlaw-3566	192	32	to	to	PART
taxlaw-3566	192	33	opt	opt	VERB
taxlaw-3566	192	34	out	out	ADP
taxlaw-3566	192	35	of	of	ADP
taxlaw-3566	192	36	the	the	DET
taxlaw-3566	192	37	centralized	centralized	ADJ
taxlaw-3566	192	38	regime	regime	NOUN
taxlaw-3566	192	39	:	:	PUNCT
taxlaw-3566	192	40	(	(	PUNCT
taxlaw-3566	192	41	1	1	X
taxlaw-3566	192	42	)	)	PUNCT
taxlaw-3566	192	43	“	"	PUNCT
taxlaw-3566	192	44	a	a	DET
taxlaw-3566	192	45	partnership	partnership	NOUN
taxlaw-3566	192	46	must	must	AUX
taxlaw-3566	192	47	have	have	VERB
taxlaw-3566	192	48	100	100	NUM
taxlaw-3566	192	49	or	or	CCONJ
taxlaw-3566	192	50	fewer	few	ADJ
taxlaw-3566	192	51	partners	partner	NOUN
taxlaw-3566	192	52	,	,	PUNCT
taxlaw-3566	192	53	”	"	PUNCT
taxlaw-3566	192	54	and	and	CCONJ
taxlaw-3566	192	55	(	(	PUNCT
taxlaw-3566	192	56	2	2	X
taxlaw-3566	192	57	)	)	PUNCT
taxlaw-3566	192	58	“	"	PUNCT
taxlaw-3566	192	59	a	a	DET
taxlaw-3566	192	60	partnership	partnership	NOUN
taxlaw-3566	192	61	must	must	AUX
taxlaw-3566	192	62	only	only	ADV
taxlaw-3566	192	63	have	have	VERB
taxlaw-3566	192	64	eligible	eligible	ADJ
taxlaw-3566	192	65	partners	partner	NOUN
taxlaw-3566	192	66	,	,	PUNCT
taxlaw-3566	192	67	”	"	PUNCT
taxlaw-3566	192	68	which	which	PRON
taxlaw-3566	192	69	are	be	AUX
taxlaw-3566	192	70	“	"	PUNCT
taxlaw-3566	192	71	individuals	individual	NOUN
taxlaw-3566	192	72	,	,	PUNCT
taxlaw-3566	192	73	c	c	NOUN
taxlaw-3566	192	74	corporations	corporation	NOUN
taxlaw-3566	192	75	,	,	PUNCT
taxlaw-3566	192	76	foreign	foreign	ADJ
taxlaw-3566	192	77	entities	entity	NOUN
taxlaw-3566	192	78	that	that	PRON
taxlaw-3566	192	79	would	would	AUX
taxlaw-3566	192	80	be	be	AUX
taxlaw-3566	192	81	treated	treat	VERB
taxlaw-3566	192	82	as	as	ADP
taxlaw-3566	192	83	c	c	NOUN
taxlaw-3566	192	84	corporations	corporation	NOUN
taxlaw-3566	192	85	if	if	SCONJ
taxlaw-3566	192	86	they	they	PRON
taxlaw-3566	192	87	were	be	AUX
taxlaw-3566	192	88	domestic	domestic	ADJ
taxlaw-3566	192	89	,	,	PUNCT
taxlaw-3566	192	90	s	s	NOUN
taxlaw-3566	192	91	corporations	corporation	NOUN
taxlaw-3566	192	92	,	,	PUNCT
taxlaw-3566	192	93	and	and	CCONJ
taxlaw-3566	192	94	estates	estate	NOUN
taxlaw-3566	192	95	of	of	ADP
taxlaw-3566	192	96	deceased	deceased	ADJ
taxlaw-3566	192	97	partners	partner	NOUN
taxlaw-3566	192	98	.	.	PUNCT
taxlaw-3566	192	99	”	"	PUNCT
taxlaw-3566	193	1	57	57	NUM
taxlaw-3566	193	2	a	a	DET
taxlaw-3566	193	3	partnership	partnership	NOUN
taxlaw-3566	193	4	can	can	AUX
taxlaw-3566	193	5	not	not	PART
taxlaw-3566	193	6	elect	elect	VERB
taxlaw-3566	193	7	to	to	PART
taxlaw-3566	193	8	be	be	AUX
taxlaw-3566	193	9	out	out	ADP
taxlaw-3566	193	10	of	of	ADP
taxlaw-3566	193	11	the	the	DET
taxlaw-3566	193	12	new	new	ADJ
taxlaw-3566	193	13	partnership	partnership	NOUN
taxlaw-3566	193	14	audit	audit	NOUN
taxlaw-3566	193	15	rules	rule	NOUN
taxlaw-3566	193	16	if	if	SCONJ
taxlaw-3566	193	17	any	any	PRON
taxlaw-3566	193	18	of	of	ADP
taxlaw-3566	193	19	its	its	PRON
taxlaw-3566	193	20	partners	partner	NOUN
taxlaw-3566	193	21	include	include	VERB
taxlaw-3566	193	22	another	another	DET
taxlaw-3566	193	23	partnership	partnership	NOUN
taxlaw-3566	193	24	,	,	PUNCT
taxlaw-3566	193	25	a	a	DET
taxlaw-3566	193	26	disregarded	disregarded	ADJ
taxlaw-3566	193	27	entity	entity	NOUN
taxlaw-3566	193	28	,	,	PUNCT
taxlaw-3566	193	29	a	a	DET
taxlaw-3566	193	30	trust	trust	NOUN
taxlaw-3566	193	31	,	,	PUNCT
taxlaw-3566	193	32	an	an	DET
taxlaw-3566	193	33	estate	estate	NOUN
taxlaw-3566	193	34	of	of	ADP
taxlaw-3566	193	35	an	an	DET
taxlaw-3566	193	36	individual	individual	ADJ
taxlaw-3566	193	37	other	other	ADJ
taxlaw-3566	193	38	than	than	ADP
taxlaw-3566	193	39	a	a	DET
taxlaw-3566	193	40	deceased	deceased	ADJ
taxlaw-3566	193	41	partner	partner	NOUN
taxlaw-3566	193	42	,	,	PUNCT
taxlaw-3566	193	43	or	or	CCONJ
taxlaw-3566	193	44	“	"	PUNCT
taxlaw-3566	193	45	if	if	SCONJ
taxlaw-3566	193	46	an	an	DET
taxlaw-3566	193	47	interest	interest	NOUN
taxlaw-3566	193	48	in	in	ADP
taxlaw-3566	193	49	the	the	DET
taxlaw-3566	193	50	partnership	partnership	NOUN
taxlaw-3566	193	51	is	be	AUX
taxlaw-3566	193	52	held	hold	VERB
taxlaw-3566	193	53	by	by	ADP
taxlaw-3566	193	54	a	a	DET
taxlaw-3566	193	55	person	person	NOUN
taxlaw-3566	193	56	acting	act	VERB
taxlaw-3566	193	57	as	as	ADP
taxlaw-3566	193	58	a	a	DET
taxlaw-3566	193	59	nominee	nominee	NOUN
taxlaw-3566	193	60	on	on	ADP
taxlaw-3566	193	61	behalf	behalf	NOUN
taxlaw-3566	193	62	of	of	ADP
taxlaw-3566	193	63	the	the	DET
taxlaw-3566	193	64	ultimate	ultimate	ADJ
taxlaw-3566	193	65	beneficial	beneficial	ADJ
taxlaw-3566	193	66	owner	owner	NOUN
taxlaw-3566	193	67	.	.	PUNCT
taxlaw-3566	194	1	”58	”58	PROPN
taxlaw-3566	194	2	if	if	SCONJ
taxlaw-3566	194	3	a	a	DET
taxlaw-3566	194	4	partnership	partnership	NOUN
taxlaw-3566	194	5	had	have	AUX
taxlaw-3566	194	6	successfully	successfully	ADV
taxlaw-3566	194	7	elected	elect	VERB
taxlaw-3566	194	8	out	out	ADP
taxlaw-3566	194	9	,	,	PUNCT
taxlaw-3566	194	10	the	the	DET
taxlaw-3566	194	11	irs	irs	PROPN
taxlaw-3566	194	12	would	would	AUX
taxlaw-3566	194	13	collect	collect	VERB
taxlaw-3566	194	14	the	the	DET
taxlaw-3566	194	15	resulting	result	VERB
taxlaw-3566	194	16	imputed	impute	VERB
taxlaw-3566	194	17	underpayment	underpayment	NOUN
taxlaw-3566	194	18	at	at	ADP
taxlaw-3566	194	19	the	the	DET
taxlaw-3566	194	20	partner	partner	NOUN
taxlaw-3566	194	21	level.59	level.59	VERB
taxlaw-3566	194	22	additionally	additionally	ADV
taxlaw-3566	194	23	,	,	PUNCT
taxlaw-3566	194	24	the	the	DET
taxlaw-3566	194	25	partners	partner	NOUN
taxlaw-3566	194	26	can	can	AUX
taxlaw-3566	194	27	make	make	VERB
taxlaw-3566	194	28	a	a	DET
taxlaw-3566	194	29	“	"	PUNCT
taxlaw-3566	194	30	push	push	VERB
taxlaw-3566	194	31	-	-	PUNCT
taxlaw-3566	194	32	out	out	ADP
taxlaw-3566	194	33	”	"	PUNCT
taxlaw-3566	194	34	election	election	NOUN
taxlaw-3566	194	35	under	under	ADP
taxlaw-3566	194	36	section	section	NOUN
taxlaw-3566	194	37	6226	6226	NUM
taxlaw-3566	194	38	,	,	PUNCT
taxlaw-3566	194	39	where	where	SCONJ
taxlaw-3566	194	40	“	"	PUNCT
taxlaw-3566	194	41	[	[	X
taxlaw-3566	194	42	w]ithin	w]ithin	ADP
taxlaw-3566	194	43	45	45	NUM
taxlaw-3566	194	44	days	day	NOUN
taxlaw-3566	194	45	of	of	ADP
taxlaw-3566	194	46	receiving	receive	VERB
taxlaw-3566	194	47	a	a	DET
taxlaw-3566	194	48	notice	notice	NOUN
taxlaw-3566	194	49	of	of	ADP
taxlaw-3566	194	50	final	final	ADJ
taxlaw-3566	194	51	partnership	partnership	NOUN
taxlaw-3566	194	52	adjustment	adjustment	NOUN
taxlaw-3566	194	53	,	,	PUNCT
taxlaw-3566	194	54	a	a	DET
taxlaw-3566	194	55	partnership	partnership	NOUN
taxlaw-3566	194	56	may	may	AUX
taxlaw-3566	194	57	make	make	VERB
taxlaw-3566	194	58	an	an	DET
taxlaw-3566	194	59	election	election	NOUN
taxlaw-3566	194	60	to	to	PART
taxlaw-3566	194	61	subsequently	subsequently	ADV
taxlaw-3566	194	62	issue	issue	VERB
taxlaw-3566	194	63	its	its	PRON
taxlaw-3566	194	64	partners	partner	NOUN
taxlaw-3566	194	65	schedules	schedule	VERB
taxlaw-3566	194	66	k-1	k-1	PROPN
taxlaw-3566	194	67	to	to	PART
taxlaw-3566	194	68	account	account	VERB
taxlaw-3566	194	69	for	for	ADP
taxlaw-3566	194	70	their	their	PRON
taxlaw-3566	194	71	share	share	NOUN
taxlaw-3566	194	72	of	of	ADP
taxlaw-3566	194	73	the	the	DET
taxlaw-3566	194	74	adjustments	adjustment	NOUN
taxlaw-3566	194	75	”	"	PUNCT
taxlaw-3566	194	76	;	;	PUNCT
taxlaw-3566	194	77	thus	thus	ADV
taxlaw-3566	194	78	,	,	PUNCT
taxlaw-3566	194	79	election	election	NOUN
taxlaw-3566	194	80	allows	allow	VERB
taxlaw-3566	194	81	partners	partner	NOUN
taxlaw-3566	194	82	instead	instead	ADV
taxlaw-3566	194	83	of	of	ADP
taxlaw-3566	194	84	the	the	DET
taxlaw-3566	194	85	partnership	partnership	NOUN
taxlaw-3566	194	86	“	"	PUNCT
taxlaw-3566	194	87	to	to	PART
taxlaw-3566	194	88	pay	pay	VERB
taxlaw-3566	194	89	any	any	DET
taxlaw-3566	194	90	additional	additional	ADJ
taxlaw-3566	194	91	tax	tax	NOUN
taxlaw-3566	194	92	liability	liability	NOUN
taxlaw-3566	194	93	”	"	PUNCT
taxlaw-3566	194	94	resulting	result	VERB
taxlaw-3566	194	95	from	from	ADP
taxlaw-3566	194	96	the	the	DET
taxlaw-3566	194	97	audit.60	audit.60	NOUN
taxlaw-3566	194	98	as	as	ADP
taxlaw-3566	194	99	a	a	DET
taxlaw-3566	194	100	result	result	NOUN
taxlaw-3566	194	101	,	,	PUNCT
taxlaw-3566	194	102	a	a	DET
taxlaw-3566	194	103	partnership	partnership	NOUN
taxlaw-3566	194	104	that	that	PRON
taxlaw-3566	194	105	made	make	VERB
taxlaw-3566	194	106	a	a	DET
taxlaw-3566	194	107	valid	valid	ADJ
taxlaw-3566	194	108	“	"	PUNCT
taxlaw-3566	194	109	push	push	VERB
taxlaw-3566	194	110	-	-	PUNCT
taxlaw-3566	194	111	out	out	ADP
taxlaw-3566	194	112	”	"	PUNCT
taxlaw-3566	194	113	election	election	NOUN
taxlaw-3566	194	114	,	,	PUNCT
taxlaw-3566	194	115	will	will	AUX
taxlaw-3566	194	116	be	be	AUX
taxlaw-3566	194	117	free	free	ADJ
taxlaw-3566	194	118	from	from	ADP
taxlaw-3566	194	119	imputed	impute	VERB
taxlaw-3566	194	120	underpayment	underpayment	ADJ
taxlaw-3566	194	121	liability.61	liability.61	NOUN
taxlaw-3566	194	122	there	there	PRON
taxlaw-3566	194	123	is	be	VERB
taxlaw-3566	194	124	,	,	PUNCT
taxlaw-3566	194	125	however	however	ADV
taxlaw-3566	194	126	,	,	PUNCT
taxlaw-3566	194	127	a	a	DET
taxlaw-3566	194	128	two	two	NUM
taxlaw-3566	194	129	per	per	ADP
taxlaw-3566	194	130	cent	cent	NOUN
taxlaw-3566	194	131	higher	high	ADJ
taxlaw-3566	194	132	rate	rate	NOUN
taxlaw-3566	194	133	of	of	ADP
taxlaw-3566	194	134	underpayment	underpayment	ADJ
taxlaw-3566	194	135	interest	interest	NOUN
taxlaw-3566	194	136	for	for	ADP
taxlaw-3566	194	137	the	the	DET
taxlaw-3566	194	138	partners	partner	NOUN
taxlaw-3566	194	139	who	who	PRON
taxlaw-3566	194	140	make	make	VERB
taxlaw-3566	194	141	a	a	DET
taxlaw-3566	194	142	“	"	PUNCT
taxlaw-3566	194	143	push	push	VERB
taxlaw-3566	194	144	-	-	PUNCT
taxlaw-3566	194	145	out	out	ADP
taxlaw-3566	194	146	”	"	PUNCT
taxlaw-3566	194	147	election.62	election.62	NOUN
taxlaw-3566	194	148	52	52	NUM
taxlaw-3566	194	149	are	be	AUX
taxlaw-3566	194	150	you	you	PRON
taxlaw-3566	194	151	ready	ready	ADJ
taxlaw-3566	194	152	for	for	ADP
taxlaw-3566	194	153	the	the	DET
taxlaw-3566	194	154	new	new	ADJ
taxlaw-3566	194	155	partnership	partnership	NOUN
taxlaw-3566	194	156	audit	audit	NOUN
taxlaw-3566	194	157	regime	regime	NOUN
taxlaw-3566	194	158	?	?	PUNCT
taxlaw-3566	194	159	,	,	PUNCT
taxlaw-3566	194	160	katten	katten	PROPN
taxlaw-3566	194	161	muchin	muchin	PROPN
taxlaw-3566	194	162	rosenman	rosenman	PROPN
taxlaw-3566	194	163	llp	llp	PROPN
taxlaw-3566	194	164	(	(	PUNCT
taxlaw-3566	194	165	july	july	PROPN
taxlaw-3566	194	166	12	12	NUM
taxlaw-3566	194	167	,	,	PUNCT
taxlaw-3566	194	168	2018	2018	NUM
taxlaw-3566	194	169	)	)	PUNCT
taxlaw-3566	194	170	,	,	PUNCT
taxlaw-3566	194	171	https://katten.com/are-you-ready-for-the-new-partnership-audit-regime	https://katten.com/are-you-ready-for-the-new-partnership-audit-regime	PROPN
taxlaw-3566	194	172	[	[	X
taxlaw-3566	194	173	https://perma.cc/qgg5-zxhd	https://perma.cc/qgg5-zxhd	X
taxlaw-3566	194	174	]	]	X
taxlaw-3566	194	175	.	.	PUNCT
taxlaw-3566	195	1	53	53	NUM
taxlaw-3566	195	2	reg-136118016	reg-136118016	NOUN
taxlaw-3566	195	3	,	,	PUNCT
taxlaw-3566	195	4	2017	2017	NUM
taxlaw-3566	195	5	-	-	SYM
taxlaw-3566	195	6	28	28	NUM
taxlaw-3566	195	7	i.r.b	i.r.b	NOUN
taxlaw-3566	195	8	.	.	PUNCT
taxlaw-3566	195	9	9	9	NUM
taxlaw-3566	195	10	,	,	PUNCT
taxlaw-3566	195	11	https://www.irs.gov/irb/2017-28_irb	https://www.irs.gov/irb/2017-28_irb	PROPN
taxlaw-3566	195	12	[	[	X
taxlaw-3566	195	13	https://perma.cc/5mnsbdpv	https://perma.cc/5mnsbdpv	PROPN
taxlaw-3566	195	14	]	]	X
taxlaw-3566	195	15	(	(	PUNCT
taxlaw-3566	195	16	last	last	ADV
taxlaw-3566	195	17	visited	visit	VERB
taxlaw-3566	195	18	nov	nov	PROPN
taxlaw-3566	195	19	.	.	PROPN
taxlaw-3566	195	20	20	20	NUM
taxlaw-3566	195	21	,	,	PUNCT
taxlaw-3566	195	22	2018	2018	NUM
taxlaw-3566	195	23	)	)	PUNCT
taxlaw-3566	195	24	.	.	PUNCT
taxlaw-3566	196	1	54	54	NUM
taxlaw-3566	196	2	partain	partain	NOUN
taxlaw-3566	196	3	,	,	PUNCT
taxlaw-3566	196	4	supra	supra	PROPN
taxlaw-3566	196	5	note	note	NOUN
taxlaw-3566	196	6	46	46	NUM
taxlaw-3566	196	7	(	(	PUNCT
taxlaw-3566	196	8	citing	cite	VERB
taxlaw-3566	196	9	26	26	NUM
taxlaw-3566	196	10	u.s.c	u.s.c	ADJ
taxlaw-3566	196	11	.	.	PUNCT
taxlaw-3566	197	1	§	§	PROPN
taxlaw-3566	197	2	6225	6225	NUM
taxlaw-3566	197	3	)	)	PUNCT
taxlaw-3566	197	4	.	.	PUNCT
taxlaw-3566	198	1	55	55	NUM
taxlaw-3566	198	2	terence	terence	PROPN
taxlaw-3566	198	3	floyd	floyd	PROPN
taxlaw-3566	198	4	cuff	cuff	PROPN
taxlaw-3566	198	5	&	&	CCONJ
taxlaw-3566	198	6	jerald	jerald	PROPN
taxlaw-3566	198	7	david	david	PROPN
taxlaw-3566	198	8	august	august	PROPN
taxlaw-3566	198	9	,	,	PUNCT
taxlaw-3566	198	10	75	75	NUM
taxlaw-3566	198	11	-	-	SYM
taxlaw-3566	198	12	14	14	NUM
taxlaw-3566	198	13	n.y.u	n.y.u	NOUN
taxlaw-3566	198	14	.	.	PUNCT
taxlaw-3566	199	1	ann	ann	PROPN
taxlaw-3566	199	2	.	.	PROPN
taxlaw-3566	199	3	inst	inst	PROPN
taxlaw-3566	199	4	.	.	PUNCT
taxlaw-3566	200	1	on	on	ADP
taxlaw-3566	200	2	fed	fed	PROPN
taxlaw-3566	200	3	.	.	PUNCT
taxlaw-3566	201	1	tax’n	tax’n	PROPN
taxlaw-3566	201	2	§	§	PROPN
taxlaw-3566	201	3	14.07	14.07	NUM
taxlaw-3566	201	4	(	(	PUNCT
taxlaw-3566	201	5	2018	2018	NUM
taxlaw-3566	201	6	)	)	PUNCT
taxlaw-3566	201	7	.	.	PUNCT
taxlaw-3566	202	1	56	56	NUM
taxlaw-3566	202	2	see	see	VERB
taxlaw-3566	202	3	2017	2017	NUM
taxlaw-3566	202	4	-	-	SYM
taxlaw-3566	202	5	28	28	NUM
taxlaw-3566	202	6	i.r.b	i.r.b	NOUN
taxlaw-3566	202	7	.	.	PUNCT
taxlaw-3566	202	8	,	,	PUNCT
taxlaw-3566	202	9	supra	supra	PROPN
taxlaw-3566	202	10	note	note	VERB
taxlaw-3566	202	11	53	53	NUM
taxlaw-3566	202	12	.	.	NUM
taxlaw-3566	202	13	57	57	NUM
taxlaw-3566	203	1	i	i	PRON
taxlaw-3566	203	2	d.	d.	PROPN
taxlaw-3566	203	3	58	58	NUM
taxlaw-3566	203	4	mary	mary	PROPN
taxlaw-3566	203	5	conway	conway	PROPN
taxlaw-3566	203	6	et	et	PROPN
taxlaw-3566	203	7	al	al	PROPN
taxlaw-3566	203	8	.	.	PROPN
taxlaw-3566	203	9	,	,	PUNCT
taxlaw-3566	203	10	expert	expert	ADJ
taxlaw-3566	203	11	q&a	q&a	PROPN
taxlaw-3566	203	12	on	on	ADP
taxlaw-3566	203	13	the	the	DET
taxlaw-3566	203	14	new	new	ADJ
taxlaw-3566	203	15	partnership	partnership	NOUN
taxlaw-3566	203	16	tax	tax	NOUN
taxlaw-3566	203	17	audit	audit	NOUN
taxlaw-3566	203	18	rules	rule	NOUN
taxlaw-3566	203	19	,	,	PUNCT
taxlaw-3566	203	20	davis	davis	PROPN
taxlaw-3566	203	21	polk	polk	PROPN
taxlaw-3566	203	22	&	&	CCONJ
taxlaw-3566	203	23	wardwell	wardwell	PROPN
taxlaw-3566	203	24	llp	llp	PROPN
taxlaw-3566	203	25	,	,	PUNCT
taxlaw-3566	203	26	1	1	NUM
taxlaw-3566	203	27	,	,	PUNCT
taxlaw-3566	203	28	3	3	NUM
taxlaw-3566	203	29	(	(	PUNCT
taxlaw-3566	203	30	june	june	PROPN
taxlaw-3566	203	31	06	06	NUM
taxlaw-3566	203	32	,	,	PUNCT
taxlaw-3566	203	33	2018	2018	NUM
taxlaw-3566	203	34	)	)	PUNCT
taxlaw-3566	203	35	.	.	PUNCT
taxlaw-3566	204	1	59	59	NUM
taxlaw-3566	204	2	see	see	VERB
taxlaw-3566	204	3	i	i	PRON
taxlaw-3566	204	4	d.	d.	PROPN
taxlaw-3566	204	5	60	60	NUM
taxlaw-3566	204	6	partain	partain	NOUN
taxlaw-3566	204	7	,	,	PUNCT
taxlaw-3566	204	8	supra	supra	PROPN
taxlaw-3566	204	9	note	note	NOUN
taxlaw-3566	204	10	46	46	NUM
taxlaw-3566	204	11	(	(	PUNCT
taxlaw-3566	204	12	citing	cite	VERB
taxlaw-3566	204	13	26	26	NUM
taxlaw-3566	204	14	u.s.c	u.s.c	ADJ
taxlaw-3566	204	15	.	.	PUNCT
taxlaw-3566	205	1	§	§	PROPN
taxlaw-3566	205	2	6226(a	6226(a	NUM
taxlaw-3566	205	3	)	)	PUNCT
taxlaw-3566	205	4	)	)	PUNCT
taxlaw-3566	205	5	.	.	PUNCT
taxlaw-3566	206	1	61	61	NUM
taxlaw-3566	206	2	see	see	VERB
taxlaw-3566	206	3	conway	conway	PROPN
taxlaw-3566	206	4	,	,	PUNCT
taxlaw-3566	206	5	supra	supra	PROPN
taxlaw-3566	206	6	note	note	NOUN
taxlaw-3566	206	7	58	58	NUM
taxlaw-3566	206	8	,	,	PUNCT
taxlaw-3566	206	9	at	at	ADP
taxlaw-3566	206	10	3	3	NUM
taxlaw-3566	206	11	.	.	NOUN
taxlaw-3566	206	12	62	62	NUM
taxlaw-3566	206	13	see	see	VERB
taxlaw-3566	206	14	partain	partain	NOUN
taxlaw-3566	206	15	,	,	PUNCT
taxlaw-3566	206	16	supra	supra	PROPN
taxlaw-3566	206	17	note	note	NOUN
taxlaw-3566	206	18	46	46	NUM
taxlaw-3566	206	19	(	(	PUNCT
taxlaw-3566	206	20	citing	cite	VERB
taxlaw-3566	206	21	26	26	NUM
taxlaw-3566	206	22	u.s.c	u.s.c	ADJ
taxlaw-3566	206	23	.	.	PUNCT
taxlaw-3566	207	1	§	§	VERB
taxlaw-3566	207	2	6226(c)(2	6226(c)(2	NUM
taxlaw-3566	207	3	)	)	PUNCT
taxlaw-3566	207	4	)	)	PUNCT
taxlaw-3566	207	5	.	.	PUNCT
taxlaw-3566	208	1	https://katten.com/are-you-ready-for-the-new-partnership-audit-regime	https://katten.com/are-you-ready-for-the-new-partnership-audit-regime	PRON
taxlaw-3566	208	2	238	238	NUM
taxlaw-3566	208	3	[	[	X
taxlaw-3566	208	4	vol	vol	NOUN
taxlaw-3566	208	5	.	.	PUNCT
taxlaw-3566	209	1	10:2	10:2	NUM
taxlaw-3566	209	2	columbia	columbia	PROPN
taxlaw-3566	209	3	journal	journal	PROPN
taxlaw-3566	209	4	of	of	ADP
taxlaw-3566	209	5	tax	tax	NOUN
taxlaw-3566	209	6	law	law	NOUN
taxlaw-3566	209	7	if	if	SCONJ
taxlaw-3566	209	8	the	the	DET
taxlaw-3566	209	9	partnership	partnership	NOUN
taxlaw-3566	209	10	is	be	AUX
taxlaw-3566	209	11	subject	subject	ADJ
taxlaw-3566	209	12	to	to	ADP
taxlaw-3566	209	13	the	the	DET
taxlaw-3566	209	14	partnership	partnership	NOUN
taxlaw-3566	209	15	audit	audit	NOUN
taxlaw-3566	209	16	rules	rule	NOUN
taxlaw-3566	209	17	and	and	CCONJ
taxlaw-3566	209	18	can	can	AUX
taxlaw-3566	209	19	not	not	PART
taxlaw-3566	209	20	opt	opt	VERB
taxlaw-3566	209	21	out	out	ADP
taxlaw-3566	209	22	or	or	CCONJ
taxlaw-3566	209	23	“	"	PUNCT
taxlaw-3566	209	24	push	push	VERB
taxlaw-3566	209	25	out	out	ADP
taxlaw-3566	209	26	,	,	PUNCT
taxlaw-3566	209	27	”	"	PUNCT
taxlaw-3566	209	28	then	then	ADV
taxlaw-3566	209	29	it	it	PRON
taxlaw-3566	209	30	is	be	AUX
taxlaw-3566	209	31	required	require	VERB
taxlaw-3566	209	32	to	to	PART
taxlaw-3566	209	33	designate	designate	VERB
taxlaw-3566	209	34	“	"	PUNCT
taxlaw-3566	209	35	a	a	DET
taxlaw-3566	209	36	partner	partner	NOUN
taxlaw-3566	209	37	or	or	CCONJ
taxlaw-3566	209	38	other	other	ADJ
taxlaw-3566	209	39	person	person	NOUN
taxlaw-3566	209	40	with	with	ADP
taxlaw-3566	209	41	a	a	DET
taxlaw-3566	209	42	substantial	substantial	ADJ
taxlaw-3566	209	43	presence	presence	NOUN
taxlaw-3566	209	44	in	in	ADP
taxlaw-3566	209	45	the	the	DET
taxlaw-3566	209	46	united	united	PROPN
taxlaw-3566	209	47	states	states	PROPN
taxlaw-3566	209	48	as	as	ADP
taxlaw-3566	209	49	the	the	DET
taxlaw-3566	209	50	partnership	partnership	NOUN
taxlaw-3566	209	51	representative	representative	NOUN
taxlaw-3566	209	52	.	.	PUNCT
taxlaw-3566	210	1	”63	”63	NOUN
taxlaw-3566	211	1	this	this	DET
taxlaw-3566	211	2	person	person	NOUN
taxlaw-3566	211	3	will	will	AUX
taxlaw-3566	211	4	have	have	VERB
taxlaw-3566	211	5	“	"	PUNCT
taxlaw-3566	211	6	the	the	DET
taxlaw-3566	211	7	sole	sole	ADJ
taxlaw-3566	211	8	authority	authority	NOUN
taxlaw-3566	211	9	to	to	PART
taxlaw-3566	211	10	act	act	VERB
taxlaw-3566	211	11	on	on	ADP
taxlaw-3566	211	12	behalf	behalf	NOUN
taxlaw-3566	211	13	of	of	ADP
taxlaw-3566	211	14	the	the	DET
taxlaw-3566	211	15	partnership	partnership	NOUN
taxlaw-3566	211	16	.	.	PUNCT
taxlaw-3566	212	1	”64	”64	PROPN
taxlaw-3566	213	1	the	the	DET
taxlaw-3566	213	2	irs	irs	PROPN
taxlaw-3566	213	3	may	may	AUX
taxlaw-3566	213	4	also	also	ADV
taxlaw-3566	213	5	choose	choose	VERB
taxlaw-3566	213	6	a	a	DET
taxlaw-3566	213	7	partnership	partnership	NOUN
taxlaw-3566	213	8	representative	representative	NOUN
taxlaw-3566	213	9	if	if	SCONJ
taxlaw-3566	213	10	the	the	DET
taxlaw-3566	213	11	partnership	partnership	NOUN
taxlaw-3566	213	12	failed	fail	VERB
taxlaw-3566	213	13	to	to	PART
taxlaw-3566	213	14	comply	comply	VERB
taxlaw-3566	213	15	with	with	ADP
taxlaw-3566	213	16	the	the	DET
taxlaw-3566	213	17	selection	selection	NOUN
taxlaw-3566	214	1	rules.65	rules.65	INTJ
taxlaw-3566	214	2	it	it	PRON
taxlaw-3566	214	3	is	be	AUX
taxlaw-3566	214	4	very	very	ADV
taxlaw-3566	214	5	important	important	ADJ
taxlaw-3566	214	6	for	for	SCONJ
taxlaw-3566	214	7	partnerships	partnership	NOUN
taxlaw-3566	214	8	to	to	PART
taxlaw-3566	214	9	implement	implement	VERB
taxlaw-3566	214	10	the	the	DET
taxlaw-3566	214	11	new	new	ADJ
taxlaw-3566	214	12	regime	regime	NOUN
taxlaw-3566	214	13	in	in	ADP
taxlaw-3566	214	14	accordance	accordance	NOUN
taxlaw-3566	214	15	with	with	ADP
taxlaw-3566	214	16	the	the	DET
taxlaw-3566	214	17	rules	rule	NOUN
taxlaw-3566	214	18	.	.	PUNCT
taxlaw-3566	215	1	to	to	PART
taxlaw-3566	215	2	prepare	prepare	VERB
taxlaw-3566	215	3	for	for	ADP
taxlaw-3566	215	4	a	a	DET
taxlaw-3566	215	5	new	new	ADJ
taxlaw-3566	215	6	regime	regime	NOUN
taxlaw-3566	215	7	,	,	PUNCT
taxlaw-3566	215	8	many	many	ADJ
taxlaw-3566	215	9	authors	author	NOUN
taxlaw-3566	215	10	advise	advise	VERB
taxlaw-3566	215	11	review	review	NOUN
taxlaw-3566	215	12	of	of	ADP
taxlaw-3566	215	13	the	the	DET
taxlaw-3566	215	14	partnership	partnership	NOUN
taxlaw-3566	215	15	agreements	agreement	NOUN
taxlaw-3566	215	16	and	and	CCONJ
taxlaw-3566	215	17	amend	amend	VERB
taxlaw-3566	215	18	them	they	PRON
taxlaw-3566	215	19	in	in	ADP
taxlaw-3566	215	20	order	order	NOUN
taxlaw-3566	215	21	to	to	PART
taxlaw-3566	215	22	comply	comply	VERB
taxlaw-3566	215	23	with	with	ADP
taxlaw-3566	215	24	the	the	DET
taxlaw-3566	215	25	new	new	ADJ
taxlaw-3566	215	26	partnership	partnership	NOUN
taxlaw-3566	215	27	audit	audit	NOUN
taxlaw-3566	215	28	rules.66	rules.66	NOUN
taxlaw-3566	215	29	these	these	DET
taxlaw-3566	215	30	changes	change	NOUN
taxlaw-3566	215	31	may	may	AUX
taxlaw-3566	215	32	include	include	VERB
taxlaw-3566	215	33	:	:	PUNCT
taxlaw-3566	215	34	whom	whom	PRON
taxlaw-3566	215	35	to	to	PART
taxlaw-3566	215	36	appoint	appoint	VERB
taxlaw-3566	215	37	as	as	ADP
taxlaw-3566	215	38	the	the	DET
taxlaw-3566	215	39	partnership	partnership	NOUN
taxlaw-3566	215	40	representative	representative	NOUN
taxlaw-3566	215	41	and	and	CCONJ
taxlaw-3566	215	42	procedures	procedure	NOUN
taxlaw-3566	215	43	for	for	ADP
taxlaw-3566	215	44	his	his	PRON
taxlaw-3566	215	45	,	,	PUNCT
taxlaw-3566	215	46	her	she	PRON
taxlaw-3566	215	47	or	or	CCONJ
taxlaw-3566	215	48	its	its	PRON
taxlaw-3566	215	49	replacement	replacement	NOUN
taxlaw-3566	215	50	;	;	PUNCT
taxlaw-3566	215	51	indemnification	indemnification	NOUN
taxlaw-3566	215	52	provisions	provision	NOUN
taxlaw-3566	215	53	for	for	ADP
taxlaw-3566	215	54	the	the	DET
taxlaw-3566	215	55	partnership	partnership	NOUN
taxlaw-3566	215	56	representative	representative	NOUN
taxlaw-3566	215	57	;	;	PUNCT
taxlaw-3566	215	58	contractual	contractual	ADJ
taxlaw-3566	215	59	limitations	limitation	NOUN
taxlaw-3566	215	60	of	of	ADP
taxlaw-3566	215	61	power	power	NOUN
taxlaw-3566	215	62	on	on	ADP
taxlaw-3566	215	63	the	the	DET
taxlaw-3566	215	64	partnership	partnership	NOUN
taxlaw-3566	215	65	representative	representative	NOUN
taxlaw-3566	215	66	and/or	and/or	CCONJ
taxlaw-3566	215	67	notice	notice	VERB
taxlaw-3566	215	68	requirements	requirement	NOUN
taxlaw-3566	215	69	to	to	ADP
taxlaw-3566	215	70	partners	partner	NOUN
taxlaw-3566	215	71	with	with	ADP
taxlaw-3566	215	72	respect	respect	NOUN
taxlaw-3566	215	73	to	to	ADP
taxlaw-3566	215	74	all	all	DET
taxlaw-3566	215	75	irs	irs	PROPN
taxlaw-3566	215	76	(	(	PUNCT
taxlaw-3566	215	77	and	and	CCONJ
taxlaw-3566	215	78	where	where	SCONJ
taxlaw-3566	215	79	applicable	applicable	ADJ
taxlaw-3566	215	80	,	,	PUNCT
taxlaw-3566	215	81	state	state	NOUN
taxlaw-3566	215	82	income	income	NOUN
taxlaw-3566	215	83	tax	tax	NOUN
taxlaw-3566	215	84	)	)	PUNCT
taxlaw-3566	215	85	communications	communication	NOUN
taxlaw-3566	215	86	;	;	PUNCT
taxlaw-3566	215	87	if	if	SCONJ
taxlaw-3566	215	88	it	it	PRON
taxlaw-3566	215	89	is	be	AUX
taxlaw-3566	215	90	eligible	eligible	ADJ
taxlaw-3566	215	91	,	,	PUNCT
taxlaw-3566	215	92	whether	whether	SCONJ
taxlaw-3566	215	93	the	the	DET
taxlaw-3566	215	94	partnership	partnership	NOUN
taxlaw-3566	215	95	should	should	AUX
taxlaw-3566	215	96	make	make	VERB
taxlaw-3566	215	97	elections	election	NOUN
taxlaw-3566	215	98	to	to	PART
taxlaw-3566	215	99	opt	opt	VERB
taxlaw-3566	215	100	-	-	PUNCT
taxlaw-3566	215	101	out	out	NOUN
taxlaw-3566	215	102	of	of	ADP
taxlaw-3566	215	103	the	the	DET
taxlaw-3566	215	104	new	new	ADJ
taxlaw-3566	215	105	regime	regime	NOUN
taxlaw-3566	215	106	or	or	CCONJ
taxlaw-3566	215	107	to	to	PART
taxlaw-3566	215	108	push	push	VERB
taxlaw-3566	215	109	-	-	PUNCT
taxlaw-3566	215	110	out	out	ADP
taxlaw-3566	215	111	the	the	DET
taxlaw-3566	215	112	assessed	assessed	ADJ
taxlaw-3566	215	113	tax	tax	NOUN
taxlaw-3566	215	114	liability	liability	NOUN
taxlaw-3566	215	115	to	to	ADP
taxlaw-3566	215	116	the	the	DET
taxlaw-3566	215	117	partners	partner	NOUN
taxlaw-3566	215	118	;	;	PUNCT
taxlaw-3566	215	119	how	how	SCONJ
taxlaw-3566	215	120	to	to	PART
taxlaw-3566	215	121	allocate	allocate	VERB
taxlaw-3566	215	122	any	any	DET
taxlaw-3566	215	123	tax	tax	NOUN
taxlaw-3566	215	124	liability	liability	NOUN
taxlaw-3566	215	125	that	that	PRON
taxlaw-3566	215	126	is	be	AUX
taxlaw-3566	215	127	imposed	impose	VERB
taxlaw-3566	215	128	on	on	ADP
taxlaw-3566	215	129	the	the	DET
taxlaw-3566	215	130	partnership	partnership	NOUN
taxlaw-3566	215	131	;	;	PUNCT
taxlaw-3566	215	132	and	and	CCONJ
taxlaw-3566	215	133	the	the	DET
taxlaw-3566	215	134	ability	ability	NOUN
taxlaw-3566	215	135	of	of	ADP
taxlaw-3566	215	136	the	the	DET
taxlaw-3566	215	137	partnership	partnership	NOUN
taxlaw-3566	215	138	to	to	PART
taxlaw-3566	215	139	obtain	obtain	VERB
taxlaw-3566	215	140	,	,	PUNCT
taxlaw-3566	215	141	upon	upon	SCONJ
taxlaw-3566	215	142	request	request	NOUN
taxlaw-3566	215	143	,	,	PUNCT
taxlaw-3566	215	144	certain	certain	ADJ
taxlaw-3566	215	145	information	information	NOUN
taxlaw-3566	215	146	from	from	ADP
taxlaw-3566	215	147	its	its	PRON
taxlaw-3566	215	148	partners	partner	NOUN
taxlaw-3566	215	149	necessary	necessary	ADJ
taxlaw-3566	215	150	for	for	SCONJ
taxlaw-3566	215	151	the	the	DET
taxlaw-3566	215	152	partnership	partnership	NOUN
taxlaw-3566	215	153	to	to	PART
taxlaw-3566	215	154	modify	modify	VERB
taxlaw-3566	215	155	its	its	PRON
taxlaw-3566	215	156	tax	tax	NOUN
taxlaw-3566	215	157	liability.67	liability.67	NOUN
taxlaw-3566	215	158	it	it	PRON
taxlaw-3566	215	159	should	should	AUX
taxlaw-3566	215	160	be	be	AUX
taxlaw-3566	215	161	noted	note	VERB
taxlaw-3566	215	162	that	that	SCONJ
taxlaw-3566	215	163	the	the	DET
taxlaw-3566	215	164	partnership	partnership	NOUN
taxlaw-3566	215	165	audit	audit	NOUN
taxlaw-3566	215	166	rules	rule	NOUN
taxlaw-3566	215	167	would	would	AUX
taxlaw-3566	215	168	require	require	VERB
taxlaw-3566	215	169	funds	fund	NOUN
taxlaw-3566	215	170	to	to	PART
taxlaw-3566	215	171	take	take	VERB
taxlaw-3566	215	172	many	many	ADJ
taxlaw-3566	215	173	changes	change	NOUN
taxlaw-3566	215	174	into	into	ADP
taxlaw-3566	215	175	consideration	consideration	NOUN
taxlaw-3566	215	176	in	in	ADP
taxlaw-3566	215	177	order	order	NOUN
taxlaw-3566	215	178	to	to	PART
taxlaw-3566	215	179	avoid	avoid	VERB
taxlaw-3566	215	180	over	over	ADP
taxlaw-3566	215	181	-	-	PUNCT
taxlaw-3566	215	182	taxation	taxation	NOUN
taxlaw-3566	215	183	and	and	CCONJ
taxlaw-3566	215	184	investors	investor	NOUN
taxlaw-3566	215	185	’	’	PART
taxlaw-3566	215	186	dissatisfaction	dissatisfaction	NOUN
taxlaw-3566	215	187	with	with	ADP
taxlaw-3566	215	188	their	their	PRON
taxlaw-3566	215	189	investment	investment	NOUN
taxlaw-3566	215	190	decisions	decision	NOUN
taxlaw-3566	215	191	.	.	PUNCT
taxlaw-3566	216	1	b.	b.	PROPN
taxlaw-3566	216	2	unresolved	unresolved	ADJ
taxlaw-3566	216	3	issues	issue	NOUN
taxlaw-3566	216	4	:	:	PUNCT
taxlaw-3566	216	5	negative	negative	ADJ
taxlaw-3566	216	6	consequences	consequence	NOUN
taxlaw-3566	216	7	for	for	ADP
taxlaw-3566	216	8	new	new	ADJ
taxlaw-3566	216	9	partners	partner	NOUN
taxlaw-3566	216	10	the	the	DET
taxlaw-3566	216	11	partnership	partnership	NOUN
taxlaw-3566	216	12	audit	audit	NOUN
taxlaw-3566	216	13	rules	rule	NOUN
taxlaw-3566	216	14	went	go	VERB
taxlaw-3566	216	15	into	into	ADP
taxlaw-3566	216	16	effect	effect	NOUN
taxlaw-3566	216	17	on	on	ADP
taxlaw-3566	216	18	january	january	PROPN
taxlaw-3566	216	19	1	1	NUM
taxlaw-3566	216	20	,	,	PUNCT
taxlaw-3566	216	21	2018	2018	NUM
taxlaw-3566	216	22	,	,	PUNCT
taxlaw-3566	216	23	and	and	CCONJ
taxlaw-3566	216	24	some	some	DET
taxlaw-3566	216	25	treasury	treasury	NOUN
taxlaw-3566	216	26	regulations	regulation	NOUN
taxlaw-3566	216	27	have	have	AUX
taxlaw-3566	216	28	been	be	AUX
taxlaw-3566	216	29	issued	issue	VERB
taxlaw-3566	216	30	in	in	ADP
taxlaw-3566	216	31	relation	relation	NOUN
taxlaw-3566	216	32	to	to	ADP
taxlaw-3566	216	33	these	these	DET
taxlaw-3566	216	34	new	new	ADJ
taxlaw-3566	216	35	rules.68	rules.68	NOUN
taxlaw-3566	216	36	nevertheless	nevertheless	ADV
taxlaw-3566	216	37	,	,	PUNCT
taxlaw-3566	216	38	many	many	ADJ
taxlaw-3566	216	39	unresolved	unresolved	ADJ
taxlaw-3566	216	40	issues	issue	NOUN
taxlaw-3566	216	41	still	still	ADV
taxlaw-3566	216	42	exist	exist	VERB
taxlaw-3566	216	43	and	and	CCONJ
taxlaw-3566	216	44	pose	pose	VERB
taxlaw-3566	216	45	complicated	complicated	ADJ
taxlaw-3566	216	46	questions	question	NOUN
taxlaw-3566	216	47	for	for	ADP
taxlaw-3566	216	48	partnerships	partnership	NOUN
taxlaw-3566	216	49	.	.	PUNCT
taxlaw-3566	217	1	one	one	NUM
taxlaw-3566	217	2	of	of	ADP
taxlaw-3566	217	3	the	the	DET
taxlaw-3566	217	4	problems	problem	NOUN
taxlaw-3566	217	5	which	which	PRON
taxlaw-3566	217	6	the	the	DET
taxlaw-3566	217	7	new	new	ADJ
taxlaw-3566	217	8	rules	rule	NOUN
taxlaw-3566	217	9	pose	pose	VERB
taxlaw-3566	217	10	is	be	AUX
taxlaw-3566	217	11	the	the	DET
taxlaw-3566	217	12	risk	risk	NOUN
taxlaw-3566	217	13	which	which	PRON
taxlaw-3566	217	14	new	new	ADJ
taxlaw-3566	217	15	partners	partner	NOUN
taxlaw-3566	217	16	bear	bear	VERB
taxlaw-3566	217	17	when	when	SCONJ
taxlaw-3566	217	18	they	they	PRON
taxlaw-3566	217	19	acquire	acquire	VERB
taxlaw-3566	217	20	an	an	DET
taxlaw-3566	217	21	interest	interest	NOUN
taxlaw-3566	217	22	in	in	ADP
taxlaw-3566	217	23	an	an	DET
taxlaw-3566	217	24	existing	exist	VERB
taxlaw-3566	217	25	partnership	partnership	NOUN
taxlaw-3566	217	26	.	.	PUNCT
taxlaw-3566	218	1	under	under	ADP
taxlaw-3566	218	2	section	section	NOUN
taxlaw-3566	218	3	6225	6225	NUM
taxlaw-3566	218	4	,	,	PUNCT
taxlaw-3566	218	5	“	"	PUNCT
taxlaw-3566	218	6	adjustments	adjustment	NOUN
taxlaw-3566	218	7	for	for	ADP
taxlaw-3566	218	8	reviewed	review	VERB
taxlaw-3566	218	9	years	year	NOUN
taxlaw-3566	218	10	are	be	AUX
taxlaw-3566	218	11	taken	take	VERB
taxlaw-3566	218	12	into	into	ADP
taxlaw-3566	218	13	account	account	NOUN
taxlaw-3566	218	14	in	in	ADP
taxlaw-3566	218	15	the	the	DET
taxlaw-3566	218	16	adjustment	adjustment	NOUN
taxlaw-3566	218	17	year	year	NOUN
taxlaw-3566	218	18	.	.	PUNCT
taxlaw-3566	219	1	”69	”69	VERB
taxlaw-3566	219	2	new	new	ADJ
taxlaw-3566	219	3	partners	partner	NOUN
taxlaw-3566	219	4	will	will	AUX
taxlaw-3566	219	5	be	be	AUX
taxlaw-3566	219	6	required	require	VERB
taxlaw-3566	219	7	to	to	PART
taxlaw-3566	219	8	perform	perform	VERB
taxlaw-3566	219	9	an	an	DET
taxlaw-3566	219	10	increased	increase	VERB
taxlaw-3566	219	11	due	due	ADJ
taxlaw-3566	219	12	diligence	diligence	NOUN
taxlaw-3566	219	13	and	and	CCONJ
taxlaw-3566	219	14	to	to	PART
taxlaw-3566	219	15	consider	consider	VERB
taxlaw-3566	219	16	negotiating	negotiate	VERB
taxlaw-3566	219	17	inclusion	inclusion	NOUN
taxlaw-3566	219	18	of	of	ADP
taxlaw-3566	219	19	indemnity	indemnity	NOUN
taxlaw-3566	219	20	clauses	clause	NOUN
taxlaw-3566	219	21	in	in	ADP
taxlaw-3566	219	22	the	the	DET
taxlaw-3566	219	23	partnership	partnership	NOUN
taxlaw-3566	219	24	interest	interest	NOUN
taxlaw-3566	219	25	purchase	purchase	NOUN
taxlaw-3566	219	26	agreements	agreement	NOUN
taxlaw-3566	219	27	70	70	NUM
taxlaw-3566	219	28	until	until	SCONJ
taxlaw-3566	219	29	the	the	DET
taxlaw-3566	219	30	treasury	treasury	PROPN
taxlaw-3566	219	31	issues	issue	VERB
taxlaw-3566	219	32	specific	specific	ADJ
taxlaw-3566	219	33	regulations	regulation	NOUN
taxlaw-3566	219	34	which	which	PRON
taxlaw-3566	219	35	deal	deal	VERB
taxlaw-3566	219	36	with	with	ADP
taxlaw-3566	219	37	new	new	ADJ
taxlaw-3566	219	38	partners	partner	NOUN
taxlaw-3566	219	39	’	’	PART
taxlaw-3566	219	40	63	63	NUM
taxlaw-3566	219	41	2017	2017	NUM
taxlaw-3566	219	42	-	-	SYM
taxlaw-3566	219	43	28	28	NUM
taxlaw-3566	219	44	i.r.b	i.r.b	NOUN
taxlaw-3566	219	45	.	.	PUNCT
taxlaw-3566	219	46	,	,	PUNCT
taxlaw-3566	219	47	supra	supra	PROPN
taxlaw-3566	219	48	note	note	VERB
taxlaw-3566	219	49	53	53	NUM
taxlaw-3566	219	50	(	(	PUNCT
taxlaw-3566	219	51	citing	cite	VERB
taxlaw-3566	219	52	26	26	NUM
taxlaw-3566	219	53	u.s.c	u.s.c	ADJ
taxlaw-3566	219	54	.	.	PUNCT
taxlaw-3566	220	1	§	§	PROPN
taxlaw-3566	220	2	6223(a	6223(a	NUM
taxlaw-3566	220	3	)	)	PUNCT
taxlaw-3566	220	4	)	)	PUNCT
taxlaw-3566	220	5	.	.	PUNCT
taxlaw-3566	221	1	64	64	NUM
taxlaw-3566	222	1	i	i	PRON
taxlaw-3566	222	2	d.	d.	PROPN
taxlaw-3566	222	3	65	65	NUM
taxlaw-3566	222	4	are	be	AUX
taxlaw-3566	222	5	your	your	PRON
taxlaw-3566	222	6	ready	ready	ADJ
taxlaw-3566	222	7	for	for	ADP
taxlaw-3566	222	8	the	the	DET
taxlaw-3566	222	9	new	new	ADJ
taxlaw-3566	222	10	partnership	partnership	NOUN
taxlaw-3566	222	11	audit	audit	NOUN
taxlaw-3566	222	12	regime	regime	NOUN
taxlaw-3566	222	13	?	?	PUNCT
taxlaw-3566	222	14	,	,	PUNCT
taxlaw-3566	222	15	supra	supra	PROPN
taxlaw-3566	222	16	note	note	NOUN
taxlaw-3566	222	17	52	52	NUM
taxlaw-3566	222	18	.	.	PUNCT
taxlaw-3566	223	1	66	66	NUM
taxlaw-3566	223	2	see	see	VERB
taxlaw-3566	223	3	i	i	PRON
taxlaw-3566	223	4	d.	d.	PROPN
taxlaw-3566	223	5	67	67	NUM
taxlaw-3566	224	1	i	i	PRON
taxlaw-3566	224	2	d.	d.	PROPN
taxlaw-3566	224	3	68	68	NUM
taxlaw-3566	224	4	see	see	VERB
taxlaw-3566	224	5	,	,	PUNCT
taxlaw-3566	224	6	e.g.	e.g.	ADV
taxlaw-3566	224	7	,	,	PUNCT
taxlaw-3566	224	8	partnership	partnership	NOUN
taxlaw-3566	224	9	representative	representative	NOUN
taxlaw-3566	224	10	under	under	ADP
taxlaw-3566	224	11	the	the	DET
taxlaw-3566	224	12	centralized	centralized	ADJ
taxlaw-3566	224	13	partnership	partnership	NOUN
taxlaw-3566	224	14	audit	audit	NOUN
taxlaw-3566	224	15	regime	regime	NOUN
taxlaw-3566	224	16	and	and	CCONJ
taxlaw-3566	224	17	election	election	NOUN
taxlaw-3566	224	18	to	to	PART
taxlaw-3566	224	19	apply	apply	VERB
taxlaw-3566	224	20	the	the	DET
taxlaw-3566	224	21	centralized	centralized	ADJ
taxlaw-3566	224	22	partnership	partnership	NOUN
taxlaw-3566	224	23	audit	audit	NOUN
taxlaw-3566	224	24	regime	regime	NOUN
taxlaw-3566	224	25	,	,	PUNCT
taxlaw-3566	224	26	26	26	NUM
taxlaw-3566	224	27	cfr	cfr	NOUN
taxlaw-3566	224	28	part	part	NOUN
taxlaw-3566	224	29	301	301	NUM
taxlaw-3566	224	30	,	,	PUNCT
taxlaw-3566	224	31	https://www.federalregister.gov/documents/2018/08/09/2018-17002/partnership-representative-under-thecentralized-partnership-audit-regime-and-election-to-apply-the	https://www.federalregister.gov/documents/2018/08/09/2018-17002/partnership-representative-under-thecentralized-partnership-audit-regime-and-election-to-apply-the	X
taxlaw-3566	225	1	[	[	X
taxlaw-3566	225	2	https://perma.cc/8wu3-fyuk	https://perma.cc/8wu3-fyuk	X
taxlaw-3566	225	3	]	]	X
taxlaw-3566	225	4	(	(	PUNCT
taxlaw-3566	225	5	last	last	ADV
taxlaw-3566	225	6	visited	visit	VERB
taxlaw-3566	225	7	nov	nov	PROPN
taxlaw-3566	225	8	.	.	PROPN
taxlaw-3566	225	9	20	20	NUM
taxlaw-3566	225	10	,	,	PUNCT
taxlaw-3566	225	11	2018	2018	NUM
taxlaw-3566	225	12	)	)	PUNCT
taxlaw-3566	225	13	.	.	PUNCT
taxlaw-3566	226	1	69	69	NUM
taxlaw-3566	226	2	partain	partain	NOUN
taxlaw-3566	226	3	,	,	PUNCT
taxlaw-3566	226	4	supra	supra	PROPN
taxlaw-3566	226	5	note	note	NOUN
taxlaw-3566	226	6	46	46	NUM
taxlaw-3566	226	7	(	(	PUNCT
taxlaw-3566	226	8	citing	cite	VERB
taxlaw-3566	226	9	26	26	NUM
taxlaw-3566	226	10	u.s.c	u.s.c	ADJ
taxlaw-3566	226	11	§	§	PROPN
taxlaw-3566	226	12	6226(d	6226(d	NOUN
taxlaw-3566	226	13	)	)	PUNCT
taxlaw-3566	226	14	)	)	PUNCT
taxlaw-3566	226	15	.	.	PUNCT
taxlaw-3566	227	1	70	70	NUM
taxlaw-3566	227	2	see	see	VERB
taxlaw-3566	227	3	i	i	PRON
taxlaw-3566	227	4	d.	d.	PROPN
taxlaw-3566	227	5	2019	2019	NUM
taxlaw-3566	227	6	]	]	PUNCT
taxlaw-3566	227	7	239	239	NUM
taxlaw-3566	227	8	the	the	DET
taxlaw-3566	227	9	partnership	partnership	NOUN
taxlaw-3566	227	10	audit	audit	NOUN
taxlaw-3566	227	11	rules	rule	NOUN
taxlaw-3566	227	12	of	of	ADP
taxlaw-3566	227	13	2015	2015	NUM
taxlaw-3566	227	14	:	:	PUNCT
taxlaw-3566	227	15	the	the	DET
taxlaw-3566	227	16	implications	implication	NOUN
taxlaw-3566	227	17	for	for	ADP
taxlaw-3566	227	18	misvalued	misvalued	ADJ
taxlaw-3566	227	19	private	private	ADJ
taxlaw-3566	227	20	funds	fund	NOUN
taxlaw-3566	227	21	and	and	CCONJ
taxlaw-3566	227	22	new	new	ADJ
taxlaw-3566	227	23	partners	partner	NOUN
taxlaw-3566	227	24	treatment	treatment	NOUN
taxlaw-3566	227	25	.	.	PUNCT
taxlaw-3566	228	1	the	the	DET
taxlaw-3566	228	2	fact	fact	NOUN
taxlaw-3566	228	3	that	that	SCONJ
taxlaw-3566	228	4	the	the	DET
taxlaw-3566	228	5	adjustments	adjustment	NOUN
taxlaw-3566	228	6	would	would	AUX
taxlaw-3566	228	7	have	have	AUX
taxlaw-3566	228	8	an	an	DET
taxlaw-3566	228	9	effect	effect	NOUN
taxlaw-3566	228	10	on	on	ADP
taxlaw-3566	228	11	current	current	ADJ
taxlaw-3566	228	12	partners	partner	NOUN
taxlaw-3566	228	13	rather	rather	ADV
taxlaw-3566	228	14	than	than	ADP
taxlaw-3566	228	15	the	the	DET
taxlaw-3566	228	16	reviewed	review	VERB
taxlaw-3566	228	17	-	-	PUNCT
taxlaw-3566	228	18	year	year	NOUN
taxlaw-3566	228	19	partners	partner	NOUN
taxlaw-3566	228	20	,	,	PUNCT
taxlaw-3566	228	21	including	include	VERB
taxlaw-3566	228	22	former	former	ADJ
taxlaw-3566	228	23	partners	partner	NOUN
taxlaw-3566	228	24	,	,	PUNCT
taxlaw-3566	228	25	is	be	AUX
taxlaw-3566	228	26	one	one	NUM
taxlaw-3566	228	27	of	of	ADP
taxlaw-3566	228	28	the	the	DET
taxlaw-3566	228	29	most	most	ADV
taxlaw-3566	228	30	controversial	controversial	ADJ
taxlaw-3566	228	31	aspects	aspect	NOUN
taxlaw-3566	228	32	of	of	ADP
taxlaw-3566	228	33	the	the	DET
taxlaw-3566	228	34	partnership	partnership	NOUN
taxlaw-3566	228	35	audit	audit	NOUN
taxlaw-3566	228	36	rules.71	rules.71	VERB
taxlaw-3566	228	37	the	the	DET
taxlaw-3566	228	38	new	new	PROPN
taxlaw-3566	228	39	york	york	PROPN
taxlaw-3566	228	40	state	state	PROPN
taxlaw-3566	228	41	bar	bar	PROPN
taxlaw-3566	228	42	association	association	NOUN
taxlaw-3566	228	43	(	(	PUNCT
taxlaw-3566	228	44	“	"	PUNCT
taxlaw-3566	228	45	nysba	nysba	NOUN
taxlaw-3566	228	46	”	"	PUNCT
taxlaw-3566	228	47	)	)	PUNCT
taxlaw-3566	228	48	tax	tax	NOUN
taxlaw-3566	228	49	section	section	NOUN
taxlaw-3566	228	50	addressed	address	VERB
taxlaw-3566	228	51	some	some	DET
taxlaw-3566	228	52	questions	question	NOUN
taxlaw-3566	228	53	related	relate	VERB
taxlaw-3566	228	54	to	to	ADP
taxlaw-3566	228	55	former	former	ADJ
taxlaw-3566	228	56	partners	partner	NOUN
taxlaw-3566	228	57	in	in	ADP
taxlaw-3566	228	58	its	its	PRON
taxlaw-3566	228	59	“	"	PUNCT
taxlaw-3566	228	60	report	report	NOUN
taxlaw-3566	228	61	on	on	ADP
taxlaw-3566	228	62	the	the	DET
taxlaw-3566	228	63	partnership	partnership	NOUN
taxlaw-3566	228	64	audit	audit	NOUN
taxlaw-3566	228	65	rules	rule	NOUN
taxlaw-3566	228	66	of	of	ADP
taxlaw-3566	228	67	the	the	DET
taxlaw-3566	228	68	bipartisan	bipartisan	ADJ
taxlaw-3566	228	69	budget	budget	NOUN
taxlaw-3566	228	70	act	act	NOUN
taxlaw-3566	228	71	of	of	ADP
taxlaw-3566	228	72	2015	2015	NUM
taxlaw-3566	228	73	”	"	PUNCT
taxlaw-3566	228	74	(	(	PUNCT
taxlaw-3566	228	75	“	"	PUNCT
taxlaw-3566	228	76	nysba	nysba	NOUN
taxlaw-3566	228	77	report”).72	report”).72	NOUN
taxlaw-3566	228	78	the	the	DET
taxlaw-3566	228	79	nysba	nysba	PROPN
taxlaw-3566	228	80	report	report	NOUN
taxlaw-3566	228	81	,	,	PUNCT
taxlaw-3566	228	82	however	however	ADV
taxlaw-3566	228	83	,	,	PUNCT
taxlaw-3566	228	84	does	do	AUX
taxlaw-3566	228	85	not	not	PART
taxlaw-3566	228	86	deal	deal	VERB
taxlaw-3566	228	87	directly	directly	ADV
taxlaw-3566	228	88	with	with	ADP
taxlaw-3566	228	89	the	the	DET
taxlaw-3566	228	90	question	question	NOUN
taxlaw-3566	228	91	of	of	ADP
taxlaw-3566	228	92	how	how	SCONJ
taxlaw-3566	228	93	new	new	ADJ
taxlaw-3566	228	94	partners	partner	NOUN
taxlaw-3566	228	95	should	should	AUX
taxlaw-3566	228	96	seek	seek	VERB
taxlaw-3566	228	97	indemnity	indemnity	NOUN
taxlaw-3566	228	98	from	from	ADP
taxlaw-3566	228	99	former	former	ADJ
taxlaw-3566	228	100	partners	partner	NOUN
taxlaw-3566	228	101	in	in	ADP
taxlaw-3566	228	102	the	the	DET
taxlaw-3566	228	103	continuing	continue	VERB
taxlaw-3566	228	104	partnership	partnership	NOUN
taxlaw-3566	228	105	.	.	PUNCT
taxlaw-3566	229	1	rather	rather	ADV
taxlaw-3566	229	2	this	this	DET
taxlaw-3566	229	3	report	report	NOUN
taxlaw-3566	229	4	provides	provide	VERB
taxlaw-3566	229	5	information	information	NOUN
taxlaw-3566	229	6	on	on	ADP
taxlaw-3566	229	7	how	how	SCONJ
taxlaw-3566	229	8	to	to	PART
taxlaw-3566	229	9	interpret	interpret	VERB
taxlaw-3566	229	10	section	section	NOUN
taxlaw-3566	229	11	6241(7	6241(7	NUM
taxlaw-3566	229	12	)	)	PUNCT
taxlaw-3566	229	13	,	,	PUNCT
taxlaw-3566	229	14	that	that	PRON
taxlaw-3566	229	15	addresses	address	VERB
taxlaw-3566	229	16	partnerships	partnership	NOUN
taxlaw-3566	229	17	that	that	PRON
taxlaw-3566	229	18	ceased	cease	VERB
taxlaw-3566	229	19	to	to	PART
taxlaw-3566	229	20	exist	exist	VERB
taxlaw-3566	229	21	or	or	CCONJ
taxlaw-3566	229	22	deemed	deem	VERB
taxlaw-3566	229	23	to	to	PART
taxlaw-3566	229	24	cease	cease	VERB
taxlaw-3566	229	25	to	to	PART
taxlaw-3566	229	26	exist	exist	VERB
taxlaw-3566	229	27	due	due	ADP
taxlaw-3566	229	28	to	to	ADP
taxlaw-3566	229	29	insufficient	insufficient	ADJ
taxlaw-3566	229	30	assets	asset	NOUN
taxlaw-3566	229	31	.	.	PUNCT
taxlaw-3566	230	1	these	these	DET
taxlaw-3566	230	2	interpretations	interpretation	NOUN
taxlaw-3566	230	3	are	be	AUX
taxlaw-3566	230	4	still	still	ADV
taxlaw-3566	230	5	helpful	helpful	ADJ
taxlaw-3566	230	6	in	in	ADP
taxlaw-3566	230	7	understanding	understand	VERB
taxlaw-3566	230	8	how	how	SCONJ
taxlaw-3566	230	9	to	to	PART
taxlaw-3566	230	10	identify	identify	VERB
taxlaw-3566	230	11	former	former	ADJ
taxlaw-3566	230	12	partners	partner	NOUN
taxlaw-3566	230	13	in	in	ADP
taxlaw-3566	230	14	situations	situation	NOUN
taxlaw-3566	230	15	where	where	SCONJ
taxlaw-3566	230	16	new	new	ADJ
taxlaw-3566	230	17	partners	partner	NOUN
taxlaw-3566	230	18	buy	buy	VERB
taxlaw-3566	230	19	interests	interest	NOUN
taxlaw-3566	230	20	in	in	ADP
taxlaw-3566	230	21	partnership	partnership	NOUN
taxlaw-3566	230	22	and	and	CCONJ
taxlaw-3566	230	23	are	be	AUX
taxlaw-3566	230	24	audited	audit	VERB
taxlaw-3566	230	25	by	by	ADP
taxlaw-3566	230	26	the	the	DET
taxlaw-3566	230	27	irs	irs	PROPN
taxlaw-3566	230	28	and	and	CCONJ
taxlaw-3566	230	29	required	require	VERB
taxlaw-3566	230	30	to	to	PART
taxlaw-3566	230	31	include	include	VERB
taxlaw-3566	230	32	the	the	DET
taxlaw-3566	230	33	underpayment	underpayment	NOUN
taxlaw-3566	230	34	from	from	ADP
taxlaw-3566	230	35	the	the	DET
taxlaw-3566	230	36	past	past	ADJ
taxlaw-3566	230	37	taxable	taxable	ADJ
taxlaw-3566	230	38	years	year	NOUN
taxlaw-3566	230	39	in	in	ADP
taxlaw-3566	230	40	current	current	ADJ
taxlaw-3566	230	41	taxable	taxable	ADJ
taxlaw-3566	230	42	year	year	NOUN
taxlaw-3566	230	43	.	.	PUNCT
taxlaw-3566	231	1	under	under	ADP
taxlaw-3566	231	2	section	section	NOUN
taxlaw-3566	231	3	6241(7	6241(7	NUM
taxlaw-3566	231	4	)	)	PUNCT
taxlaw-3566	231	5	,	,	PUNCT
taxlaw-3566	231	6	“	"	PUNCT
taxlaw-3566	231	7	if	if	SCONJ
taxlaw-3566	231	8	a	a	DET
taxlaw-3566	231	9	partnership	partnership	NOUN
taxlaw-3566	231	10	(	(	PUNCT
taxlaw-3566	231	11	i	i	NOUN
taxlaw-3566	231	12	)	)	PUNCT
taxlaw-3566	231	13	‘	'	PUNCT
taxlaw-3566	231	14	ceases	cease	VERB
taxlaw-3566	231	15	to	to	PART
taxlaw-3566	231	16	exist	exist	VERB
taxlaw-3566	231	17	’	'	PUNCT
taxlaw-3566	231	18	before	before	SCONJ
taxlaw-3566	231	19	a	a	DET
taxlaw-3566	231	20	partnership	partnership	NOUN
taxlaw-3566	231	21	adjustment	adjustment	NOUN
taxlaw-3566	231	22	under	under	ADP
taxlaw-3566	231	23	this	this	DET
taxlaw-3566	231	24	subchapter	subchapter	NOUN
taxlaw-3566	231	25	takes	take	VERB
taxlaw-3566	231	26	effect	effect	NOUN
taxlaw-3566	231	27	,	,	PUNCT
taxlaw-3566	231	28	then	then	ADV
taxlaw-3566	231	29	(	(	PUNCT
taxlaw-3566	231	30	ii	ii	NOUN
taxlaw-3566	231	31	)	)	PUNCT
taxlaw-3566	231	32	such	such	ADJ
taxlaw-3566	231	33	‘	'	PUNCT
taxlaw-3566	231	34	adjustment	adjustment	NOUN
taxlaw-3566	231	35	shall	shall	AUX
taxlaw-3566	231	36	be	be	AUX
taxlaw-3566	231	37	taken	take	VERB
taxlaw-3566	231	38	into	into	ADP
taxlaw-3566	231	39	account	account	NOUN
taxlaw-3566	231	40	’	'	PUNCT
taxlaw-3566	231	41	by	by	ADP
taxlaw-3566	231	42	(	(	PUNCT
taxlaw-3566	231	43	iii	iii	NOUN
taxlaw-3566	231	44	)	)	PUNCT
taxlaw-3566	231	45	the	the	DET
taxlaw-3566	231	46	‘	'	PUNCT
taxlaw-3566	231	47	former	former	ADJ
taxlaw-3566	231	48	partners	partner	NOUN
taxlaw-3566	231	49	’	'	PUNCT
taxlaw-3566	231	50	of	of	ADP
taxlaw-3566	231	51	such	such	ADJ
taxlaw-3566	231	52	partnership	partnership	NOUN
taxlaw-3566	231	53	‘	'	PUNCT
taxlaw-3566	231	54	under	under	ADP
taxlaw-3566	231	55	regulations	regulation	NOUN
taxlaw-3566	231	56	prescribed	prescribe	VERB
taxlaw-3566	231	57	by	by	ADP
taxlaw-3566	231	58	the	the	DET
taxlaw-3566	231	59	secretary	secretary	NOUN
taxlaw-3566	231	60	.	.	PUNCT
taxlaw-3566	232	1	”73	”73	PROPN
taxlaw-3566	233	1	the	the	DET
taxlaw-3566	233	2	relevant	relevant	ADJ
taxlaw-3566	233	3	term	term	NOUN
taxlaw-3566	233	4	from	from	ADP
taxlaw-3566	233	5	this	this	DET
taxlaw-3566	233	6	provision	provision	NOUN
taxlaw-3566	233	7	is	be	AUX
taxlaw-3566	233	8	“	"	PUNCT
taxlaw-3566	233	9	former	former	ADJ
taxlaw-3566	233	10	partners	partner	NOUN
taxlaw-3566	233	11	.	.	PUNCT
taxlaw-3566	233	12	”	"	PUNCT
taxlaw-3566	234	1	the	the	DET
taxlaw-3566	234	2	nysba	nysba	NOUN
taxlaw-3566	234	3	suggests	suggest	VERB
taxlaw-3566	234	4	that	that	SCONJ
taxlaw-3566	234	5	it	it	PRON
taxlaw-3566	234	6	could	could	AUX
taxlaw-3566	234	7	refer	refer	VERB
taxlaw-3566	234	8	to	to	ADP
taxlaw-3566	234	9	“	"	PUNCT
taxlaw-3566	234	10	(	(	PUNCT
taxlaw-3566	234	11	a	a	X
taxlaw-3566	234	12	)	)	PUNCT
taxlaw-3566	234	13	reviewed	review	VERB
taxlaw-3566	234	14	year	year	NOUN
taxlaw-3566	234	15	partners	partner	NOUN
taxlaw-3566	234	16	,	,	PUNCT
taxlaw-3566	234	17	(	(	PUNCT
taxlaw-3566	234	18	b	b	X
taxlaw-3566	234	19	)	)	PUNCT
taxlaw-3566	234	20	the	the	DET
taxlaw-3566	234	21	persons	person	NOUN
taxlaw-3566	234	22	that	that	PRON
taxlaw-3566	234	23	were	be	AUX
taxlaw-3566	234	24	partners	partner	NOUN
taxlaw-3566	234	25	in	in	ADP
taxlaw-3566	234	26	the	the	DET
taxlaw-3566	234	27	entity	entity	NOUN
taxlaw-3566	234	28	just	just	ADV
taxlaw-3566	234	29	before	before	SCONJ
taxlaw-3566	234	30	the	the	DET
taxlaw-3566	234	31	partnership	partnership	NOUN
taxlaw-3566	234	32	ceased	cease	VERB
taxlaw-3566	234	33	to	to	PART
taxlaw-3566	234	34	exist	exist	VERB
taxlaw-3566	234	35	,	,	PUNCT
taxlaw-3566	234	36	or	or	CCONJ
taxlaw-3566	234	37	(	(	PUNCT
taxlaw-3566	234	38	c	c	X
taxlaw-3566	234	39	)	)	PUNCT
taxlaw-3566	234	40	any	any	PRON
taxlaw-3566	234	41	and	and	CCONJ
taxlaw-3566	234	42	all	all	DET
taxlaw-3566	234	43	partners	partner	NOUN
taxlaw-3566	234	44	.	.	PUNCT
taxlaw-3566	234	45	”74	”74	PUNCT
taxlaw-3566	235	1	the	the	DET
taxlaw-3566	235	2	nysba	nysba	NOUN
taxlaw-3566	235	3	rules	rule	VERB
taxlaw-3566	235	4	out	out	ADP
taxlaw-3566	235	5	options	option	NOUN
taxlaw-3566	235	6	(	(	PUNCT
taxlaw-3566	235	7	b	b	NOUN
taxlaw-3566	235	8	)	)	PUNCT
taxlaw-3566	235	9	and	and	CCONJ
taxlaw-3566	235	10	(	(	PUNCT
taxlaw-3566	235	11	c	c	NOUN
taxlaw-3566	235	12	)	)	PUNCT
taxlaw-3566	235	13	and	and	CCONJ
taxlaw-3566	235	14	defends	defend	VERB
taxlaw-3566	235	15	the	the	DET
taxlaw-3566	235	16	position	position	NOUN
taxlaw-3566	235	17	that	that	SCONJ
taxlaw-3566	235	18	“	"	PUNCT
taxlaw-3566	235	19	former	former	ADJ
taxlaw-3566	235	20	partners	partner	NOUN
taxlaw-3566	235	21	”	"	PUNCT
taxlaw-3566	235	22	should	should	AUX
taxlaw-3566	235	23	mean	mean	VERB
taxlaw-3566	235	24	“	"	PUNCT
taxlaw-3566	235	25	reviewed	review	VERB
taxlaw-3566	235	26	year	year	NOUN
taxlaw-3566	235	27	partners	partner	NOUN
taxlaw-3566	235	28	and	and	CCONJ
taxlaw-3566	235	29	that	that	SCONJ
taxlaw-3566	235	30	the	the	DET
taxlaw-3566	235	31	adjustment	adjustment	NOUN
taxlaw-3566	235	32	should	should	AUX
taxlaw-3566	235	33	be	be	AUX
taxlaw-3566	235	34	allocated	allocate	VERB
taxlaw-3566	235	35	among	among	ADP
taxlaw-3566	235	36	them	they	PRON
taxlaw-3566	235	37	in	in	ADP
taxlaw-3566	235	38	accordance	accordance	NOUN
taxlaw-3566	235	39	with	with	ADP
taxlaw-3566	235	40	the	the	DET
taxlaw-3566	235	41	partnership	partnership	NOUN
taxlaw-3566	235	42	agreement	agreement	NOUN
taxlaw-3566	235	43	for	for	ADP
taxlaw-3566	235	44	the	the	DET
taxlaw-3566	235	45	reviewed	review	VERB
taxlaw-3566	235	46	year	year	NOUN
taxlaw-3566	235	47	.	.	PUNCT
taxlaw-3566	235	48	”	"	PUNCT
taxlaw-3566	236	1	75	75	NUM
taxlaw-3566	236	2	the	the	DET
taxlaw-3566	236	3	nysba	nysba	NOUN
taxlaw-3566	236	4	provides	provide	VERB
taxlaw-3566	236	5	its	its	PRON
taxlaw-3566	236	6	reasons	reason	NOUN
taxlaw-3566	236	7	for	for	ADP
taxlaw-3566	236	8	this	this	DET
taxlaw-3566	236	9	conclusion	conclusion	NOUN
taxlaw-3566	236	10	:	:	PUNCT
taxlaw-3566	236	11	(	(	PUNCT
taxlaw-3566	236	12	1	1	X
taxlaw-3566	236	13	)	)	PUNCT
taxlaw-3566	236	14	“	"	PUNCT
taxlaw-3566	236	15	the	the	DET
taxlaw-3566	236	16	imputed	impute	VERB
taxlaw-3566	236	17	underpayment	underpayment	ADJ
taxlaw-3566	236	18	regime	regime	NOUN
taxlaw-3566	236	19	is	be	AUX
taxlaw-3566	236	20	a	a	DET
taxlaw-3566	236	21	collection	collection	NOUN
taxlaw-3566	236	22	mechanism	mechanism	NOUN
taxlaw-3566	236	23	”	"	PUNCT
taxlaw-3566	236	24	;	;	PUNCT
taxlaw-3566	236	25	(	(	PUNCT
taxlaw-3566	236	26	2	2	X
taxlaw-3566	236	27	)	)	PUNCT
taxlaw-3566	236	28	this	this	DET
taxlaw-3566	236	29	conclusion	conclusion	NOUN
taxlaw-3566	236	30	“	"	PUNCT
taxlaw-3566	236	31	prevents	prevent	VERB
taxlaw-3566	236	32	moving	move	VERB
taxlaw-3566	236	33	the	the	DET
taxlaw-3566	236	34	liability	liability	NOUN
taxlaw-3566	236	35	or	or	CCONJ
taxlaw-3566	236	36	benefit	benefit	NOUN
taxlaw-3566	236	37	from	from	ADP
taxlaw-3566	236	38	the	the	DET
taxlaw-3566	236	39	reviewed	review	VERB
taxlaw-3566	236	40	year	year	NOUN
taxlaw-3566	236	41	partners	partner	NOUN
taxlaw-3566	236	42	to	to	ADP
taxlaw-3566	236	43	other	other	ADJ
taxlaw-3566	236	44	partners	partner	NOUN
taxlaw-3566	236	45	,	,	PUNCT
taxlaw-3566	236	46	and	and	CCONJ
taxlaw-3566	236	47	avoids	avoid	VERB
taxlaw-3566	236	48	the	the	DET
taxlaw-3566	236	49	double	double	ADJ
taxlaw-3566	236	50	taxation	taxation	NOUN
taxlaw-3566	236	51	risk	risk	NOUN
taxlaw-3566	236	52	”	"	PUNCT
taxlaw-3566	236	53	;	;	PUNCT
taxlaw-3566	236	54	(	(	PUNCT
taxlaw-3566	236	55	3	3	X
taxlaw-3566	236	56	)	)	PUNCT
taxlaw-3566	236	57	“	"	PUNCT
taxlaw-3566	236	58	as	as	ADP
taxlaw-3566	236	59	a	a	DET
taxlaw-3566	236	60	fairness	fairness	NOUN
taxlaw-3566	236	61	matter	matter	NOUN
taxlaw-3566	236	62	,	,	PUNCT
taxlaw-3566	236	63	there	there	PRON
taxlaw-3566	236	64	is	be	VERB
taxlaw-3566	236	65	no	no	DET
taxlaw-3566	236	66	reason	reason	NOUN
taxlaw-3566	236	67	to	to	PART
taxlaw-3566	236	68	impose	impose	VERB
taxlaw-3566	236	69	a	a	DET
taxlaw-3566	236	70	direct	direct	ADJ
taxlaw-3566	236	71	tax	tax	NOUN
taxlaw-3566	236	72	liability	liability	NOUN
taxlaw-3566	236	73	on	on	ADP
taxlaw-3566	236	74	a	a	DET
taxlaw-3566	236	75	partner	partner	NOUN
taxlaw-3566	236	76	for	for	ADP
taxlaw-3566	236	77	income	income	NOUN
taxlaw-3566	236	78	that	that	PRON
taxlaw-3566	236	79	was	be	AUX
taxlaw-3566	236	80	allocated	allocate	VERB
taxlaw-3566	236	81	to	to	ADP
taxlaw-3566	236	82	another	another	DET
taxlaw-3566	236	83	person	person	NOUN
taxlaw-3566	236	84	”	"	PUNCT
taxlaw-3566	236	85	;	;	PUNCT
taxlaw-3566	236	86	(	(	PUNCT
taxlaw-3566	236	87	4	4	X
taxlaw-3566	236	88	)	)	PUNCT
taxlaw-3566	236	89	“	"	PUNCT
taxlaw-3566	236	90	asking	ask	VERB
taxlaw-3566	236	91	dissolution	dissolution	NOUN
taxlaw-3566	236	92	year	year	NOUN
taxlaw-3566	236	93	partners	partner	NOUN
taxlaw-3566	236	94	to	to	PART
taxlaw-3566	236	95	bear	bear	VERB
taxlaw-3566	236	96	the	the	DET
taxlaw-3566	236	97	liability	liability	NOUN
taxlaw-3566	236	98	for	for	ADP
taxlaw-3566	236	99	taxes	taxis	NOUN
taxlaw-3566	236	100	on	on	ADP
taxlaw-3566	236	101	income	income	NOUN
taxlaw-3566	236	102	allocable	allocable	ADJ
taxlaw-3566	236	103	to	to	ADP
taxlaw-3566	236	104	other	other	ADJ
taxlaw-3566	236	105	partners	partner	NOUN
taxlaw-3566	236	106	would	would	AUX
taxlaw-3566	236	107	negate	negate	VERB
taxlaw-3566	236	108	the	the	DET
taxlaw-3566	236	109	limited	limited	ADJ
taxlaw-3566	236	110	liability	liability	NOUN
taxlaw-3566	236	111	on	on	ADP
taxlaw-3566	236	112	which	which	PRON
taxlaw-3566	236	113	partners	partner	NOUN
taxlaw-3566	236	114	rely	rely	VERB
taxlaw-3566	236	115	when	when	SCONJ
taxlaw-3566	236	116	they	they	PRON
taxlaw-3566	236	117	invest	invest	VERB
taxlaw-3566	236	118	in	in	ADP
taxlaw-3566	236	119	most	most	ADJ
taxlaw-3566	236	120	modern	modern	ADJ
taxlaw-3566	236	121	partnerships	partnership	NOUN
taxlaw-3566	236	122	.	.	PUNCT
taxlaw-3566	237	1	”76	”76	NOUN
taxlaw-3566	237	2	there	there	PRON
taxlaw-3566	237	3	is	be	VERB
taxlaw-3566	237	4	,	,	PUNCT
taxlaw-3566	237	5	however	however	ADV
taxlaw-3566	237	6	,	,	PUNCT
taxlaw-3566	237	7	one	one	NUM
taxlaw-3566	237	8	serious	serious	ADJ
taxlaw-3566	237	9	consideration	consideration	NOUN
taxlaw-3566	237	10	which	which	PRON
taxlaw-3566	237	11	goes	go	VERB
taxlaw-3566	237	12	against	against	ADP
taxlaw-3566	237	13	the	the	DET
taxlaw-3566	237	14	nysba	nysba	NOUN
taxlaw-3566	237	15	’s	’s	PART
taxlaw-3566	237	16	conclusion	conclusion	NOUN
taxlaw-3566	237	17	and	and	CCONJ
taxlaw-3566	237	18	is	be	AUX
taxlaw-3566	237	19	especially	especially	ADV
taxlaw-3566	237	20	relevant	relevant	ADJ
taxlaw-3566	237	21	for	for	ADP
taxlaw-3566	237	22	the	the	DET
taxlaw-3566	237	23	current	current	ADJ
taxlaw-3566	237	24	discussion	discussion	NOUN
taxlaw-3566	237	25	since	since	SCONJ
taxlaw-3566	237	26	it	it	PRON
taxlaw-3566	237	27	relates	relate	VERB
taxlaw-3566	237	28	to	to	ADP
taxlaw-3566	237	29	possible	possible	ADJ
taxlaw-3566	237	30	actions	action	NOUN
taxlaw-3566	237	31	by	by	ADP
taxlaw-3566	237	32	current	current	ADJ
taxlaw-3566	237	33	partners	partner	NOUN
taxlaw-3566	237	34	who	who	PRON
taxlaw-3566	237	35	did	do	AUX
taxlaw-3566	237	36	not	not	PART
taxlaw-3566	237	37	obtain	obtain	VERB
taxlaw-3566	237	38	indemnity	indemnity	NOUN
taxlaw-3566	237	39	against	against	ADP
taxlaw-3566	237	40	the	the	DET
taxlaw-3566	237	41	former	former	ADJ
taxlaw-3566	237	42	year	year	NOUN
taxlaw-3566	237	43	partners	partner	NOUN
taxlaw-3566	237	44	.	.	PUNCT
taxlaw-3566	238	1	the	the	DET
taxlaw-3566	238	2	nysba	nysba	NOUN
taxlaw-3566	238	3	concedes	concede	VERB
taxlaw-3566	238	4	the	the	DET
taxlaw-3566	238	5	weakness	weakness	NOUN
taxlaw-3566	238	6	of	of	ADP
taxlaw-3566	238	7	their	their	PRON
taxlaw-3566	238	8	argument	argument	NOUN
taxlaw-3566	238	9	by	by	ADP
taxlaw-3566	238	10	stating	state	VERB
taxlaw-3566	238	11	:	:	PUNCT
taxlaw-3566	238	12	interpreting	interpret	VERB
taxlaw-3566	238	13	section	section	NOUN
taxlaw-3566	238	14	6241(7	6241(7	NUM
taxlaw-3566	238	15	)	)	PUNCT
taxlaw-3566	238	16	in	in	ADP
taxlaw-3566	238	17	this	this	DET
taxlaw-3566	238	18	way	way	NOUN
taxlaw-3566	238	19	may	may	AUX
taxlaw-3566	238	20	encourage	encourage	VERB
taxlaw-3566	238	21	the	the	DET
taxlaw-3566	238	22	partners	partner	NOUN
taxlaw-3566	238	23	in	in	ADP
taxlaw-3566	238	24	a	a	DET
taxlaw-3566	238	25	partnership	partnership	NOUN
taxlaw-3566	238	26	that	that	PRON
taxlaw-3566	238	27	is	be	AUX
taxlaw-3566	238	28	under	under	ADP
taxlaw-3566	238	29	audit	audit	NOUN
taxlaw-3566	238	30	and	and	CCONJ
taxlaw-3566	238	31	anticipating	anticipate	VERB
taxlaw-3566	238	32	a	a	DET
taxlaw-3566	238	33	material	material	NOUN
taxlaw-3566	238	34	adjustment	adjustment	NOUN
taxlaw-3566	238	35	to	to	PART
taxlaw-3566	238	36	cause	cause	VERB
taxlaw-3566	238	37	that	that	DET
taxlaw-3566	238	38	partnership	partnership	NOUN
taxlaw-3566	238	39	to	to	PART
taxlaw-3566	238	40	“	"	PUNCT
taxlaw-3566	238	41	cease	cease	VERB
taxlaw-3566	238	42	to	to	PART
taxlaw-3566	238	43	exist	exist	VERB
taxlaw-3566	238	44	”	"	PUNCT
taxlaw-3566	238	45	to	to	PART
taxlaw-3566	238	46	avoid	avoid	VERB
taxlaw-3566	238	47	having	have	VERB
taxlaw-3566	238	48	to	to	PART
taxlaw-3566	238	49	bear	bear	VERB
taxlaw-3566	238	50	section	section	NOUN
taxlaw-3566	238	51	6225	6225	NUM
taxlaw-3566	238	52	tax	tax	NOUN
taxlaw-3566	238	53	(	(	PUNCT
taxlaw-3566	238	54	particularly	particularly	ADV
taxlaw-3566	238	55	71	71	NUM
taxlaw-3566	238	56	cuff	cuff	NOUN
taxlaw-3566	238	57	&	&	CCONJ
taxlaw-3566	238	58	august	august	PROPN
taxlaw-3566	238	59	,	,	PUNCT
taxlaw-3566	238	60	supra	supra	PROPN
taxlaw-3566	238	61	note	note	NOUN
taxlaw-3566	238	62	55	55	NUM
taxlaw-3566	238	63	.	.	PUNCT
taxlaw-3566	238	64	72	72	NUM
taxlaw-3566	238	65	new	new	PROPN
taxlaw-3566	238	66	york	york	PROPN
taxlaw-3566	238	67	state	state	PROPN
taxlaw-3566	238	68	bar	bar	PROPN
taxlaw-3566	238	69	association	association	NOUN
taxlaw-3566	238	70	,	,	PUNCT
taxlaw-3566	238	71	tax	tax	NOUN
taxlaw-3566	238	72	section	section	NOUN
taxlaw-3566	238	73	,	,	PUNCT
taxlaw-3566	238	74	report	report	NOUN
taxlaw-3566	238	75	on	on	ADP
taxlaw-3566	238	76	the	the	DET
taxlaw-3566	238	77	partnership	partnership	NOUN
taxlaw-3566	238	78	audit	audit	NOUN
taxlaw-3566	238	79	rules	rule	NOUN
taxlaw-3566	238	80	of	of	ADP
taxlaw-3566	238	81	the	the	DET
taxlaw-3566	238	82	bipartisan	bipartisan	ADJ
taxlaw-3566	238	83	budget	budget	NOUN
taxlaw-3566	238	84	act	act	NOUN
taxlaw-3566	238	85	of	of	ADP
taxlaw-3566	238	86	2015	2015	NUM
taxlaw-3566	238	87	(	(	PUNCT
taxlaw-3566	238	88	no	no	NOUN
taxlaw-3566	238	89	.	.	NOUN
taxlaw-3566	238	90	1347	1347	NUM
taxlaw-3566	238	91	)	)	PUNCT
taxlaw-3566	238	92	(	(	PUNCT
taxlaw-3566	238	93	may	may	AUX
taxlaw-3566	238	94	25	25	NUM
taxlaw-3566	238	95	,	,	PUNCT
taxlaw-3566	238	96	2016	2016	NUM
taxlaw-3566	238	97	)	)	PUNCT
taxlaw-3566	238	98	.	.	PUNCT
taxlaw-3566	239	1	73	73	NUM
taxlaw-3566	240	1	i	i	PRON
taxlaw-3566	240	2	d.	d.	PROPN
taxlaw-3566	240	3	at	at	ADP
taxlaw-3566	240	4	92	92	NUM
taxlaw-3566	240	5	.	.	PUNCT
taxlaw-3566	241	1	74	74	NUM
taxlaw-3566	242	1	i	i	PRON
taxlaw-3566	242	2	d.	d.	NOUN
taxlaw-3566	242	3	at	at	ADP
taxlaw-3566	242	4	93	93	NUM
taxlaw-3566	242	5	.	.	PUNCT
taxlaw-3566	243	1	75	75	NUM
taxlaw-3566	244	1	i	i	PRON
taxlaw-3566	244	2	d.	d.	NOUN
taxlaw-3566	244	3	at	at	ADP
taxlaw-3566	244	4	94	94	NUM
taxlaw-3566	244	5	.	.	PUNCT
taxlaw-3566	245	1	76	76	NUM
taxlaw-3566	246	1	i	i	PRON
taxlaw-3566	246	2	d.	d.	NOUN
taxlaw-3566	246	3	240	240	NUM
taxlaw-3566	247	1	[	[	X
taxlaw-3566	247	2	vol	vol	NOUN
taxlaw-3566	247	3	.	.	PUNCT
taxlaw-3566	248	1	10:2	10:2	NUM
taxlaw-3566	248	2	columbia	columbia	PROPN
taxlaw-3566	248	3	journal	journal	PROPN
taxlaw-3566	248	4	of	of	ADP
taxlaw-3566	248	5	tax	tax	NOUN
taxlaw-3566	248	6	law	law	NOUN
taxlaw-3566	248	7	if	if	SCONJ
taxlaw-3566	248	8	the	the	DET
taxlaw-3566	248	9	partnership	partnership	NOUN
taxlaw-3566	248	10	or	or	CCONJ
taxlaw-3566	248	11	the	the	DET
taxlaw-3566	248	12	current	current	ADJ
taxlaw-3566	248	13	partners	partner	NOUN
taxlaw-3566	248	14	do	do	AUX
taxlaw-3566	248	15	not	not	PART
taxlaw-3566	248	16	have	have	VERB
taxlaw-3566	248	17	indemnity	indemnity	NOUN
taxlaw-3566	248	18	rights	right	NOUN
taxlaw-3566	248	19	against	against	ADP
taxlaw-3566	248	20	the	the	DET
taxlaw-3566	248	21	re	re	NOUN
taxlaw-3566	248	22	reviewed	review	VERB
taxlaw-3566	248	23	year	year	NOUN
taxlaw-3566	248	24	partners).77	partners).77	ADV
taxlaw-3566	248	25	although	although	SCONJ
taxlaw-3566	248	26	the	the	DET
taxlaw-3566	248	27	nysba	nysba	NOUN
taxlaw-3566	248	28	acknowledges	acknowledge	VERB
taxlaw-3566	248	29	the	the	DET
taxlaw-3566	248	30	weakness	weakness	NOUN
taxlaw-3566	248	31	of	of	ADP
taxlaw-3566	248	32	the	the	DET
taxlaw-3566	248	33	argument	argument	NOUN
taxlaw-3566	248	34	,	,	PUNCT
taxlaw-3566	248	35	it	it	PRON
taxlaw-3566	248	36	still	still	ADV
taxlaw-3566	248	37	insists	insist	VERB
taxlaw-3566	248	38	that	that	SCONJ
taxlaw-3566	248	39	it	it	PRON
taxlaw-3566	248	40	is	be	AUX
taxlaw-3566	248	41	very	very	ADV
taxlaw-3566	248	42	unlikely	unlikely	ADJ
taxlaw-3566	248	43	to	to	PART
taxlaw-3566	248	44	become	become	VERB
taxlaw-3566	248	45	a	a	DET
taxlaw-3566	248	46	common	common	ADJ
taxlaw-3566	248	47	problem.78	problem.78	NOUN
taxlaw-3566	248	48	it	it	PRON
taxlaw-3566	248	49	provides	provide	VERB
taxlaw-3566	248	50	with	with	ADP
taxlaw-3566	248	51	three	three	NUM
taxlaw-3566	248	52	reasons	reason	NOUN
taxlaw-3566	248	53	for	for	ADP
taxlaw-3566	248	54	this	this	DET
taxlaw-3566	248	55	suggestion	suggestion	NOUN
taxlaw-3566	248	56	:	:	PUNCT
taxlaw-3566	248	57	(	(	PUNCT
taxlaw-3566	248	58	1	1	X
taxlaw-3566	248	59	)	)	PUNCT
taxlaw-3566	248	60	the	the	DET
taxlaw-3566	248	61	partnership	partnership	NOUN
taxlaw-3566	248	62	would	would	AUX
taxlaw-3566	248	63	decide	decide	VERB
taxlaw-3566	248	64	to	to	PART
taxlaw-3566	248	65	“	"	PUNCT
taxlaw-3566	248	66	cease	cease	VERB
taxlaw-3566	248	67	to	to	PART
taxlaw-3566	248	68	exist	exist	VERB
taxlaw-3566	248	69	”	"	PUNCT
taxlaw-3566	248	70	only	only	ADV
taxlaw-3566	248	71	in	in	ADP
taxlaw-3566	248	72	most	most	ADJ
taxlaw-3566	248	73	extreme	extreme	ADJ
taxlaw-3566	248	74	circumstances	circumstance	NOUN
taxlaw-3566	248	75	;	;	PUNCT
taxlaw-3566	248	76	(	(	PUNCT
taxlaw-3566	248	77	2	2	X
taxlaw-3566	248	78	)	)	PUNCT
taxlaw-3566	248	79	partnerships	partnership	NOUN
taxlaw-3566	248	80	already	already	ADV
taxlaw-3566	248	81	have	have	VERB
taxlaw-3566	248	82	an	an	DET
taxlaw-3566	248	83	ability	ability	NOUN
taxlaw-3566	248	84	to	to	PART
taxlaw-3566	248	85	push	push	VERB
taxlaw-3566	248	86	out	out	ADP
taxlaw-3566	248	87	the	the	DET
taxlaw-3566	248	88	liability	liability	NOUN
taxlaw-3566	248	89	to	to	ADP
taxlaw-3566	248	90	reviewed	review	VERB
taxlaw-3566	248	91	year	year	NOUN
taxlaw-3566	248	92	partners	partner	NOUN
taxlaw-3566	248	93	under	under	ADP
taxlaw-3566	248	94	section	section	NOUN
taxlaw-3566	248	95	6226	6226	NUM
taxlaw-3566	248	96	;	;	PUNCT
taxlaw-3566	248	97	and	and	CCONJ
taxlaw-3566	248	98	(	(	PUNCT
taxlaw-3566	248	99	3	3	X
taxlaw-3566	248	100	)	)	PUNCT
taxlaw-3566	248	101	the	the	DET
taxlaw-3566	248	102	regulation	regulation	NOUN
taxlaw-3566	248	103	may	may	AUX
taxlaw-3566	248	104	include	include	VERB
taxlaw-3566	248	105	examples	example	NOUN
taxlaw-3566	248	106	of	of	ADP
taxlaw-3566	248	107	abusive	abusive	ADJ
taxlaw-3566	248	108	situations	situation	NOUN
taxlaw-3566	248	109	,	,	PUNCT
taxlaw-3566	248	110	which	which	PRON
taxlaw-3566	248	111	would	would	AUX
taxlaw-3566	248	112	be	be	AUX
taxlaw-3566	248	113	precluded.79	precluded.79	PROPN
taxlaw-3566	248	114	as	as	ADP
taxlaw-3566	248	115	to	to	ADP
taxlaw-3566	248	116	the	the	DET
taxlaw-3566	248	117	last	last	ADJ
taxlaw-3566	248	118	reason	reason	NOUN
taxlaw-3566	248	119	,	,	PUNCT
taxlaw-3566	248	120	the	the	DET
taxlaw-3566	248	121	reference	reference	NOUN
taxlaw-3566	248	122	to	to	ADP
taxlaw-3566	248	123	upcoming	upcoming	ADJ
taxlaw-3566	248	124	regulations	regulation	NOUN
taxlaw-3566	248	125	,	,	PUNCT
taxlaw-3566	248	126	there	there	PRON
taxlaw-3566	248	127	having	having	AUX
taxlaw-3566	248	128	already	already	ADV
taxlaw-3566	248	129	been	be	AUX
taxlaw-3566	248	130	two	two	NUM
taxlaw-3566	248	131	sets	set	NOUN
taxlaw-3566	248	132	of	of	ADP
taxlaw-3566	248	133	proposed	propose	VERB
taxlaw-3566	248	134	regulations80	regulations80	NOUN
taxlaw-3566	248	135	and	and	CCONJ
taxlaw-3566	248	136	some	some	DET
taxlaw-3566	248	137	final	final	ADJ
taxlaw-3566	248	138	regulations,81	regulations,81	NOUN
taxlaw-3566	248	139	but	but	CCONJ
taxlaw-3566	248	140	no	no	DET
taxlaw-3566	248	141	final	final	ADJ
taxlaw-3566	248	142	regulations	regulation	NOUN
taxlaw-3566	248	143	which	which	PRON
taxlaw-3566	248	144	are	be	AUX
taxlaw-3566	248	145	relevant	relevant	ADJ
taxlaw-3566	248	146	to	to	ADP
taxlaw-3566	248	147	“	"	PUNCT
taxlaw-3566	248	148	former	former	ADJ
taxlaw-3566	248	149	partners	partner	NOUN
taxlaw-3566	248	150	”	"	PUNCT
taxlaw-3566	248	151	term	term	NOUN
taxlaw-3566	248	152	.	.	PUNCT
taxlaw-3566	249	1	the	the	DET
taxlaw-3566	249	2	proposed	propose	VERB
taxlaw-3566	249	3	regulations	regulation	NOUN
taxlaw-3566	249	4	of	of	ADP
taxlaw-3566	249	5	2018	2018	NUM
taxlaw-3566	249	6	define	define	VERB
taxlaw-3566	249	7	“	"	PUNCT
taxlaw-3566	249	8	former	former	ADJ
taxlaw-3566	249	9	partners	partner	NOUN
taxlaw-3566	249	10	”	"	PUNCT
taxlaw-3566	249	11	as	as	ADP
taxlaw-3566	249	12	“	"	PUNCT
taxlaw-3566	249	13	the	the	DET
taxlaw-3566	249	14	adjustment	adjustment	NOUN
taxlaw-3566	249	15	year	year	NOUN
taxlaw-3566	249	16	partners	partner	NOUN
taxlaw-3566	249	17	(	(	PUNCT
taxlaw-3566	249	18	as	as	SCONJ
taxlaw-3566	249	19	defined	define	VERB
taxlaw-3566	249	20	in	in	ADP
taxlaw-3566	249	21	§	§	PROPN
taxlaw-3566	249	22	301.6241	301.6241	NUM
taxlaw-3566	249	23	-	-	SYM
taxlaw-3566	249	24	1(a)(2	1(a)(2	NUM
taxlaw-3566	249	25	)	)	PUNCT
taxlaw-3566	249	26	)	)	PUNCT
taxlaw-3566	249	27	of	of	ADP
taxlaw-3566	249	28	a	a	DET
taxlaw-3566	249	29	partnership	partnership	NOUN
taxlaw-3566	249	30	that	that	PRON
taxlaw-3566	249	31	ceases	cease	VERB
taxlaw-3566	249	32	to	to	PART
taxlaw-3566	249	33	exist	exist	VERB
taxlaw-3566	249	34	for	for	ADP
taxlaw-3566	249	35	the	the	DET
taxlaw-3566	249	36	partnership	partnership	NOUN
taxlaw-3566	249	37	taxable	taxable	ADJ
taxlaw-3566	249	38	year	year	NOUN
taxlaw-3566	249	39	to	to	PART
taxlaw-3566	249	40	which	which	PRON
taxlaw-3566	249	41	the	the	DET
taxlaw-3566	249	42	partnership	partnership	NOUN
taxlaw-3566	249	43	adjustment	adjustment	NOUN
taxlaw-3566	249	44	relates	relate	VERB
taxlaw-3566	249	45	.	.	PUNCT
taxlaw-3566	250	1	”82	”82	ADJ
taxlaw-3566	250	2	section	section	NOUN
taxlaw-3566	250	3	391.6241	391.6241	PROPN
taxlaw-3566	250	4	-	-	SYM
taxlaw-3566	250	5	1(a)(2	1(a)(2	NUM
taxlaw-3566	250	6	)	)	PUNCT
taxlaw-3566	250	7	defines	define	NOUN
taxlaw-3566	250	8	“	"	PUNCT
taxlaw-3566	250	9	adjustment	adjustment	NOUN
taxlaw-3566	250	10	year	year	NOUN
taxlaw-3566	250	11	partner	partner	NOUN
taxlaw-3566	250	12	as	as	ADP
taxlaw-3566	250	13	“	"	PUNCT
taxlaw-3566	250	14	any	any	DET
taxlaw-3566	250	15	person	person	NOUN
taxlaw-3566	250	16	who	who	PRON
taxlaw-3566	250	17	held	hold	VERB
taxlaw-3566	250	18	an	an	DET
taxlaw-3566	250	19	interest	interest	NOUN
taxlaw-3566	250	20	in	in	ADP
taxlaw-3566	250	21	a	a	DET
taxlaw-3566	250	22	partnership	partnership	NOUN
taxlaw-3566	250	23	at	at	ADP
taxlaw-3566	250	24	any	any	DET
taxlaw-3566	250	25	time	time	NOUN
taxlaw-3566	250	26	during	during	ADP
taxlaw-3566	250	27	the	the	DET
taxlaw-3566	250	28	adjustment	adjustment	NOUN
taxlaw-3566	250	29	year	year	NOUN
taxlaw-3566	250	30	.	.	PUNCT
taxlaw-3566	251	1	”83	”83	PROPN
taxlaw-3566	251	2	it	it	PRON
taxlaw-3566	251	3	appears	appear	VERB
taxlaw-3566	251	4	from	from	ADP
taxlaw-3566	251	5	the	the	DET
taxlaw-3566	251	6	proposed	propose	VERB
taxlaw-3566	251	7	regulations	regulation	NOUN
taxlaw-3566	251	8	of	of	ADP
taxlaw-3566	251	9	2018	2018	NUM
taxlaw-3566	251	10	that	that	PRON
taxlaw-3566	251	11	the	the	DET
taxlaw-3566	251	12	treasury	treasury	NOUN
taxlaw-3566	251	13	agreed	agree	VERB
taxlaw-3566	251	14	with	with	ADP
taxlaw-3566	251	15	the	the	DET
taxlaw-3566	251	16	nysba	nysba	NOUN
taxlaw-3566	251	17	’s	’s	PART
taxlaw-3566	251	18	definition	definition	NOUN
taxlaw-3566	251	19	of	of	ADP
taxlaw-3566	251	20	“	"	PUNCT
taxlaw-3566	251	21	former	former	ADJ
taxlaw-3566	251	22	partner	partner	NOUN
taxlaw-3566	251	23	”	"	PUNCT
taxlaw-3566	251	24	term	term	NOUN
taxlaw-3566	251	25	.	.	PUNCT
taxlaw-3566	252	1	this	this	PRON
taxlaw-3566	252	2	,	,	PUNCT
taxlaw-3566	252	3	however	however	ADV
taxlaw-3566	252	4	,	,	PUNCT
taxlaw-3566	252	5	does	do	AUX
taxlaw-3566	252	6	not	not	PART
taxlaw-3566	252	7	resolve	resolve	VERB
taxlaw-3566	252	8	the	the	DET
taxlaw-3566	252	9	problem	problem	NOUN
taxlaw-3566	252	10	of	of	ADP
taxlaw-3566	252	11	new	new	ADJ
taxlaw-3566	252	12	partners	partner	NOUN
taxlaw-3566	252	13	not	not	PART
taxlaw-3566	252	14	having	have	VERB
taxlaw-3566	252	15	indemnity	indemnity	NOUN
taxlaw-3566	252	16	against	against	ADP
taxlaw-3566	252	17	former	former	ADJ
taxlaw-3566	252	18	partners	partner	NOUN
taxlaw-3566	252	19	and	and	CCONJ
taxlaw-3566	252	20	not	not	PART
taxlaw-3566	252	21	being	be	AUX
taxlaw-3566	252	22	able	able	ADJ
taxlaw-3566	252	23	to	to	PART
taxlaw-3566	252	24	locate	locate	VERB
taxlaw-3566	252	25	former	former	ADJ
taxlaw-3566	252	26	partners	partner	NOUN
taxlaw-3566	252	27	.	.	PUNCT
taxlaw-3566	253	1	also	also	ADV
taxlaw-3566	253	2	,	,	PUNCT
taxlaw-3566	253	3	it	it	PRON
taxlaw-3566	253	4	is	be	AUX
taxlaw-3566	253	5	unclear	unclear	ADJ
taxlaw-3566	253	6	when	when	SCONJ
taxlaw-3566	253	7	and	and	CCONJ
taxlaw-3566	253	8	whether	whether	SCONJ
taxlaw-3566	253	9	these	these	DET
taxlaw-3566	253	10	proposed	propose	VERB
taxlaw-3566	253	11	regulations	regulation	NOUN
taxlaw-3566	253	12	will	will	AUX
taxlaw-3566	253	13	be	be	AUX
taxlaw-3566	253	14	finalized	finalize	VERB
taxlaw-3566	253	15	.	.	PUNCT
taxlaw-3566	254	1	thus	thus	ADV
taxlaw-3566	254	2	,	,	PUNCT
taxlaw-3566	254	3	the	the	DET
taxlaw-3566	254	4	partnership	partnership	NOUN
taxlaw-3566	254	5	audit	audit	NOUN
taxlaw-3566	254	6	rules	rule	NOUN
taxlaw-3566	254	7	attempt	attempt	VERB
taxlaw-3566	254	8	to	to	PART
taxlaw-3566	254	9	improve	improve	VERB
taxlaw-3566	254	10	the	the	DET
taxlaw-3566	254	11	administrability	administrability	NOUN
taxlaw-3566	254	12	of	of	ADP
taxlaw-3566	254	13	partnership	partnership	NOUN
taxlaw-3566	254	14	taxation	taxation	PROPN
taxlaw-3566	254	15	,	,	PUNCT
taxlaw-3566	254	16	which	which	PRON
taxlaw-3566	254	17	has	have	AUX
taxlaw-3566	254	18	become	become	VERB
taxlaw-3566	254	19	a	a	DET
taxlaw-3566	254	20	complicated	complicated	ADJ
taxlaw-3566	254	21	enterprise	enterprise	NOUN
taxlaw-3566	254	22	due	due	ADP
taxlaw-3566	254	23	to	to	ADP
taxlaw-3566	254	24	exponentially	exponentially	ADV
taxlaw-3566	254	25	increased	increase	VERB
taxlaw-3566	254	26	number	number	NOUN
taxlaw-3566	254	27	of	of	ADP
taxlaw-3566	254	28	partnerships	partnership	NOUN
taxlaw-3566	254	29	and	and	CCONJ
taxlaw-3566	254	30	partners	partner	NOUN
taxlaw-3566	254	31	within	within	ADP
taxlaw-3566	254	32	them	they	PRON
taxlaw-3566	254	33	.	.	PUNCT
taxlaw-3566	255	1	these	these	DET
taxlaw-3566	255	2	rules	rule	NOUN
taxlaw-3566	255	3	,	,	PUNCT
taxlaw-3566	255	4	however	however	ADV
taxlaw-3566	255	5	,	,	PUNCT
taxlaw-3566	255	6	are	be	AUX
taxlaw-3566	255	7	begging	beg	VERB
taxlaw-3566	255	8	for	for	ADP
taxlaw-3566	255	9	further	further	ADJ
taxlaw-3566	255	10	interpretations	interpretation	NOUN
taxlaw-3566	255	11	by	by	ADP
taxlaw-3566	255	12	the	the	DET
taxlaw-3566	255	13	treasury	treasury	NOUN
taxlaw-3566	255	14	.	.	PUNCT
taxlaw-3566	256	1	the	the	DET
taxlaw-3566	256	2	disincentives	disincentive	NOUN
taxlaw-3566	256	3	to	to	PART
taxlaw-3566	256	4	purchase	purchase	VERB
taxlaw-3566	256	5	an	an	DET
taxlaw-3566	256	6	interest	interest	NOUN
taxlaw-3566	256	7	by	by	ADP
taxlaw-3566	256	8	a	a	DET
taxlaw-3566	256	9	new	new	ADJ
taxlaw-3566	256	10	partner	partner	NOUN
taxlaw-3566	256	11	is	be	AUX
taxlaw-3566	256	12	one	one	NUM
taxlaw-3566	256	13	of	of	ADP
taxlaw-3566	256	14	the	the	DET
taxlaw-3566	256	15	possible	possible	ADJ
taxlaw-3566	256	16	negative	negative	ADJ
taxlaw-3566	256	17	consequence	consequence	NOUN
taxlaw-3566	256	18	of	of	ADP
taxlaw-3566	256	19	the	the	DET
taxlaw-3566	256	20	new	new	ADJ
taxlaw-3566	256	21	rules	rule	NOUN
taxlaw-3566	256	22	,	,	PUNCT
taxlaw-3566	256	23	which	which	PRON
taxlaw-3566	256	24	do	do	AUX
taxlaw-3566	256	25	not	not	PART
taxlaw-3566	256	26	address	address	VERB
taxlaw-3566	256	27	directly	directly	ADV
taxlaw-3566	256	28	the	the	DET
taxlaw-3566	256	29	funds	fund	NOUN
taxlaw-3566	256	30	’	'	PUNCT
taxlaw-3566	256	31	joining	join	VERB
taxlaw-3566	256	32	and	and	CCONJ
taxlaw-3566	256	33	leaving	leave	VERB
taxlaw-3566	256	34	partners	partner	NOUN
taxlaw-3566	256	35	.	.	PUNCT
taxlaw-3566	257	1	since	since	SCONJ
taxlaw-3566	257	2	the	the	DET
taxlaw-3566	257	3	investment	investment	NOUN
taxlaw-3566	257	4	funds	fund	NOUN
taxlaw-3566	257	5	’	'	PUNCT
taxlaw-3566	257	6	misvaluations	misvaluation	NOUN
taxlaw-3566	257	7	are	be	AUX
taxlaw-3566	257	8	still	still	ADV
taxlaw-3566	257	9	happening	happen	VERB
taxlaw-3566	257	10	,	,	PUNCT
taxlaw-3566	257	11	there	there	PRON
taxlaw-3566	257	12	is	be	VERB
taxlaw-3566	257	13	even	even	ADV
taxlaw-3566	257	14	higher	high	ADJ
taxlaw-3566	257	15	possibility	possibility	NOUN
taxlaw-3566	257	16	of	of	ADP
taxlaw-3566	257	17	over	over	ADP
taxlaw-3566	257	18	-	-	PUNCT
taxlaw-3566	257	19	taxation	taxation	NOUN
taxlaw-3566	257	20	due	due	ADP
taxlaw-3566	257	21	to	to	ADP
taxlaw-3566	257	22	former	former	ADJ
taxlaw-3566	257	23	partners	partner	NOUN
taxlaw-3566	257	24	’	'	PUNCT
taxlaw-3566	257	25	underpayments	underpayment	NOUN
taxlaw-3566	257	26	of	of	ADP
taxlaw-3566	257	27	taxes	taxis	NOUN
taxlaw-3566	257	28	passed	pass	VERB
taxlaw-3566	257	29	on	on	ADP
taxlaw-3566	257	30	new	new	ADJ
taxlaw-3566	257	31	partners	partner	NOUN
taxlaw-3566	257	32	.	.	PUNCT
taxlaw-3566	258	1	the	the	DET
taxlaw-3566	258	2	overall	overall	ADJ
taxlaw-3566	258	3	effect	effect	NOUN
taxlaw-3566	258	4	of	of	ADP
taxlaw-3566	258	5	new	new	ADJ
taxlaw-3566	258	6	partnership	partnership	NOUN
taxlaw-3566	258	7	audit	audit	NOUN
taxlaw-3566	258	8	rules	rule	NOUN
taxlaw-3566	258	9	may	may	AUX
taxlaw-3566	258	10	be	be	AUX
taxlaw-3566	258	11	a	a	DET
taxlaw-3566	258	12	decrease	decrease	NOUN
taxlaw-3566	258	13	in	in	ADP
taxlaw-3566	258	14	private	private	ADJ
taxlaw-3566	258	15	funds	fund	NOUN
taxlaw-3566	258	16	marketability	marketability	NOUN
taxlaw-3566	258	17	because	because	SCONJ
taxlaw-3566	258	18	uncertain	uncertain	ADJ
taxlaw-3566	258	19	rules	rule	NOUN
taxlaw-3566	258	20	and	and	CCONJ
taxlaw-3566	258	21	the	the	DET
taxlaw-3566	258	22	possibility	possibility	NOUN
taxlaw-3566	258	23	of	of	ADP
taxlaw-3566	258	24	over	over	ADP
taxlaw-3566	258	25	-	-	PUNCT
taxlaw-3566	258	26	taxation	taxation	NOUN
taxlaw-3566	258	27	are	be	AUX
taxlaw-3566	258	28	strong	strong	ADJ
taxlaw-3566	258	29	deterrents	deterrent	NOUN
taxlaw-3566	258	30	for	for	ADP
taxlaw-3566	258	31	new	new	ADJ
taxlaw-3566	258	32	investors	investor	NOUN
taxlaw-3566	258	33	.	.	PUNCT
taxlaw-3566	259	1	there	there	PRON
taxlaw-3566	259	2	is	be	VERB
taxlaw-3566	259	3	,	,	PUNCT
taxlaw-3566	259	4	however	however	ADV
taxlaw-3566	259	5	,	,	PUNCT
taxlaw-3566	259	6	a	a	DET
taxlaw-3566	259	7	possible	possible	ADJ
taxlaw-3566	259	8	incidental	incidental	ADJ
taxlaw-3566	259	9	positive	positive	ADJ
taxlaw-3566	259	10	effect	effect	NOUN
taxlaw-3566	259	11	of	of	ADP
taxlaw-3566	259	12	these	these	DET
taxlaw-3566	259	13	under	under	ADV
taxlaw-3566	259	14	-	-	PUNCT
taxlaw-3566	259	15	interpreted	interpret	VERB
taxlaw-3566	259	16	rules	rule	NOUN
taxlaw-3566	259	17	on	on	ADP
taxlaw-3566	259	18	valuation	valuation	NOUN
taxlaw-3566	259	19	techniques	technique	NOUN
taxlaw-3566	259	20	improvement	improvement	NOUN
taxlaw-3566	259	21	and	and	CCONJ
taxlaw-3566	259	22	consequent	consequent	ADJ
taxlaw-3566	259	23	decrease	decrease	NOUN
taxlaw-3566	259	24	in	in	ADP
taxlaw-3566	259	25	administrative	administrative	ADJ
taxlaw-3566	259	26	proceedings	proceeding	NOUN
taxlaw-3566	259	27	under	under	ADP
taxlaw-3566	259	28	the	the	DET
taxlaw-3566	259	29	investment	investment	NOUN
taxlaw-3566	259	30	company	company	NOUN
taxlaw-3566	259	31	act	act	VERB
taxlaw-3566	259	32	because	because	SCONJ
taxlaw-3566	259	33	in	in	ADP
taxlaw-3566	259	34	order	order	NOUN
taxlaw-3566	259	35	to	to	PART
taxlaw-3566	259	36	attract	attract	VERB
taxlaw-3566	259	37	new	new	ADJ
taxlaw-3566	259	38	investors	investor	NOUN
taxlaw-3566	259	39	,	,	PUNCT
taxlaw-3566	259	40	funds	fund	NOUN
taxlaw-3566	259	41	may	may	AUX
taxlaw-3566	259	42	consider	consider	VERB
taxlaw-3566	259	43	improving	improve	VERB
taxlaw-3566	259	44	its	its	PRON
taxlaw-3566	259	45	valuation	valuation	NOUN
taxlaw-3566	259	46	techniques	technique	NOUN
taxlaw-3566	259	47	and	and	CCONJ
taxlaw-3566	259	48	by	by	ADP
taxlaw-3566	259	49	this	this	PRON
taxlaw-3566	259	50	,	,	PUNCT
taxlaw-3566	259	51	assuring	assure	VERB
taxlaw-3566	259	52	new	new	ADJ
taxlaw-3566	259	53	investors	investor	NOUN
taxlaw-3566	259	54	that	that	SCONJ
taxlaw-3566	259	55	they	they	PRON
taxlaw-3566	259	56	would	would	AUX
taxlaw-3566	259	57	not	not	PART
taxlaw-3566	259	58	be	be	AUX
taxlaw-3566	259	59	overcharged	overcharge	VERB
taxlaw-3566	259	60	in	in	ADP
taxlaw-3566	259	61	taxes	taxis	NOUN
taxlaw-3566	259	62	for	for	ADP
taxlaw-3566	259	63	former	former	ADJ
taxlaw-3566	259	64	partners	partner	NOUN
taxlaw-3566	259	65	’	'	PUNCT
taxlaw-3566	259	66	tax	tax	NOUN
taxlaw-3566	259	67	underpayments	underpayment	NOUN
taxlaw-3566	259	68	.	.	PUNCT
taxlaw-3566	260	1	77	77	NUM
taxlaw-3566	261	1	i	i	PRON
taxlaw-3566	261	2	d.	d.	PROPN
taxlaw-3566	261	3	at	at	ADP
taxlaw-3566	261	4	95	95	NUM
taxlaw-3566	261	5	.	.	PUNCT
taxlaw-3566	262	1	78	78	NUM
taxlaw-3566	262	2	see	see	VERB
taxlaw-3566	262	3	i	i	PRON
taxlaw-3566	262	4	d.	d.	PROPN
taxlaw-3566	262	5	79	79	NUM
taxlaw-3566	262	6	see	see	VERB
taxlaw-3566	262	7	i	i	PRON
taxlaw-3566	262	8	d.	d.	PROPN
taxlaw-3566	262	9	80	80	NUM
taxlaw-3566	262	10	see	see	VERB
taxlaw-3566	262	11	generally	generally	ADV
taxlaw-3566	262	12	centralized	centralized	ADJ
taxlaw-3566	262	13	partnership	partnership	NOUN
taxlaw-3566	262	14	audit	audit	NOUN
taxlaw-3566	262	15	regime	regime	NOUN
taxlaw-3566	262	16	,	,	PUNCT
taxlaw-3566	262	17	26	26	NUM
taxlaw-3566	262	18	cfr	cfr	NOUN
taxlaw-3566	262	19	parts	part	NOUN
taxlaw-3566	262	20	1	1	NUM
taxlaw-3566	262	21	and	and	CCONJ
taxlaw-3566	262	22	301	301	NUM
taxlaw-3566	262	23	(	(	PUNCT
taxlaw-3566	262	24	published	publish	VERB
taxlaw-3566	262	25	on	on	ADP
taxlaw-3566	262	26	aug	aug	PROPN
taxlaw-3566	262	27	.	.	PROPN
taxlaw-3566	262	28	17	17	NUM
taxlaw-3566	262	29	,	,	PUNCT
taxlaw-3566	262	30	2018	2018	NUM
taxlaw-3566	262	31	)	)	PUNCT
taxlaw-3566	262	32	.	.	PUNCT
taxlaw-3566	263	1	81	81	NUM
taxlaw-3566	263	2	see	see	VERB
taxlaw-3566	263	3	generally	generally	ADV
taxlaw-3566	263	4	partnership	partnership	NOUN
taxlaw-3566	263	5	representative	representative	NOUN
taxlaw-3566	263	6	under	under	ADP
taxlaw-3566	263	7	the	the	DET
taxlaw-3566	263	8	centralized	centralized	ADJ
taxlaw-3566	263	9	partnership	partnership	NOUN
taxlaw-3566	263	10	audit	audit	NOUN
taxlaw-3566	263	11	regime	regime	NOUN
taxlaw-3566	263	12	and	and	CCONJ
taxlaw-3566	263	13	election	election	NOUN
taxlaw-3566	263	14	to	to	PART
taxlaw-3566	263	15	apply	apply	VERB
taxlaw-3566	263	16	the	the	DET
taxlaw-3566	263	17	centralized	centralized	ADJ
taxlaw-3566	263	18	partnership	partnership	NOUN
taxlaw-3566	263	19	audit	audit	NOUN
taxlaw-3566	263	20	regime	regime	NOUN
taxlaw-3566	263	21	,	,	PUNCT
taxlaw-3566	263	22	26	26	NUM
taxlaw-3566	263	23	cfr	cfr	NOUN
taxlaw-3566	263	24	part	part	NOUN
taxlaw-3566	263	25	301	301	NUM
taxlaw-3566	263	26	(	(	PUNCT
taxlaw-3566	263	27	published	publish	VERB
taxlaw-3566	263	28	on	on	ADP
taxlaw-3566	263	29	aug	aug	PROPN
taxlaw-3566	263	30	.	.	PROPN
taxlaw-3566	263	31	9	9	NUM
taxlaw-3566	263	32	,	,	PUNCT
taxlaw-3566	263	33	2018	2018	NUM
taxlaw-3566	263	34	)	)	PUNCT
taxlaw-3566	263	35	.	.	PUNCT
taxlaw-3566	264	1	82	82	NUM
taxlaw-3566	264	2	centralized	centralize	VERB
taxlaw-3566	264	3	partnership	partnership	NOUN
taxlaw-3566	264	4	audit	audit	NOUN
taxlaw-3566	264	5	regime	regime	NOUN
taxlaw-3566	264	6	,	,	PUNCT
taxlaw-3566	264	7	supra	supra	PROPN
taxlaw-3566	264	8	note	note	PROPN
taxlaw-3566	264	9	80	80	NUM
taxlaw-3566	264	10	,	,	PUNCT
taxlaw-3566	264	11	at	at	ADP
taxlaw-3566	264	12	227	227	NUM
taxlaw-3566	264	13	.	.	PUNCT
taxlaw-3566	264	14	83	83	NUM
taxlaw-3566	265	1	i	i	PRON
taxlaw-3566	265	2	d.	d.	PROPN
taxlaw-3566	265	3	at	at	ADP
taxlaw-3566	265	4	220	220	NUM
taxlaw-3566	265	5	.	.	PUNCT
taxlaw-3566	265	6	2019	2019	NUM
taxlaw-3566	265	7	]	]	PUNCT
taxlaw-3566	265	8	241	241	NUM
taxlaw-3566	265	9	the	the	DET
taxlaw-3566	265	10	partnership	partnership	NOUN
taxlaw-3566	265	11	audit	audit	NOUN
taxlaw-3566	265	12	rules	rule	NOUN
taxlaw-3566	265	13	of	of	ADP
taxlaw-3566	265	14	2015	2015	NUM
taxlaw-3566	265	15	:	:	PUNCT
taxlaw-3566	265	16	the	the	DET
taxlaw-3566	265	17	implications	implication	NOUN
taxlaw-3566	265	18	for	for	ADP
taxlaw-3566	265	19	misvalued	misvalued	ADJ
taxlaw-3566	265	20	private	private	ADJ
taxlaw-3566	265	21	funds	fund	NOUN
taxlaw-3566	265	22	and	and	CCONJ
taxlaw-3566	265	23	new	new	ADJ
taxlaw-3566	265	24	partners	partner	NOUN
taxlaw-3566	265	25	iv	iv	X
taxlaw-3566	265	26	.	.	PUNCT
taxlaw-3566	266	1	the	the	DET
taxlaw-3566	266	2	implications	implication	NOUN
taxlaw-3566	266	3	of	of	ADP
taxlaw-3566	266	4	the	the	DET
taxlaw-3566	266	5	partnership	partnership	NOUN
taxlaw-3566	266	6	audit	audit	NOUN
taxlaw-3566	266	7	rules	rule	NOUN
taxlaw-3566	266	8	for	for	ADP
taxlaw-3566	266	9	misvalued	misvalued	ADJ
taxlaw-3566	266	10	private	private	ADJ
taxlaw-3566	266	11	funds	fund	NOUN
taxlaw-3566	266	12	and	and	CCONJ
taxlaw-3566	266	13	new	new	ADJ
taxlaw-3566	266	14	partners	partner	NOUN
taxlaw-3566	266	15	although	although	SCONJ
taxlaw-3566	266	16	the	the	DET
taxlaw-3566	266	17	instances	instance	NOUN
taxlaw-3566	266	18	of	of	ADP
taxlaw-3566	266	19	misvaluation	misvaluation	NOUN
taxlaw-3566	266	20	which	which	PRON
taxlaw-3566	266	21	frequently	frequently	ADV
taxlaw-3566	266	22	result	result	VERB
taxlaw-3566	266	23	from	from	ADP
taxlaw-3566	266	24	conflicts	conflict	NOUN
taxlaw-3566	266	25	of	of	ADP
taxlaw-3566	266	26	interests	interest	NOUN
taxlaw-3566	266	27	between	between	ADP
taxlaw-3566	266	28	general	general	ADJ
taxlaw-3566	266	29	and	and	CCONJ
taxlaw-3566	266	30	limited	limited	ADJ
taxlaw-3566	266	31	partners	partner	NOUN
taxlaw-3566	266	32	in	in	ADP
taxlaw-3566	266	33	funds	fund	NOUN
taxlaw-3566	266	34	,	,	PUNCT
taxlaw-3566	266	35	investing	invest	VERB
taxlaw-3566	266	36	in	in	ADP
taxlaw-3566	266	37	funds	fund	NOUN
taxlaw-3566	266	38	,	,	PUNCT
taxlaw-3566	266	39	especially	especially	ADV
taxlaw-3566	266	40	private	private	ADJ
taxlaw-3566	266	41	funds	fund	NOUN
taxlaw-3566	266	42	,	,	PUNCT
taxlaw-3566	266	43	is	be	AUX
taxlaw-3566	266	44	still	still	ADV
taxlaw-3566	266	45	a	a	DET
taxlaw-3566	266	46	lucrative	lucrative	ADJ
taxlaw-3566	266	47	and	and	CCONJ
taxlaw-3566	266	48	therefore	therefore	ADV
taxlaw-3566	266	49	appealing	appeal	VERB
taxlaw-3566	266	50	enterprise	enterprise	NOUN
taxlaw-3566	266	51	.	.	PUNCT
taxlaw-3566	267	1	for	for	ADP
taxlaw-3566	267	2	this	this	DET
taxlaw-3566	267	3	reason	reason	NOUN
taxlaw-3566	267	4	,	,	PUNCT
taxlaw-3566	267	5	it	it	PRON
taxlaw-3566	267	6	is	be	AUX
taxlaw-3566	267	7	necessary	necessary	ADJ
taxlaw-3566	267	8	to	to	PART
taxlaw-3566	267	9	evaluate	evaluate	VERB
taxlaw-3566	267	10	how	how	SCONJ
taxlaw-3566	267	11	investors	investor	NOUN
taxlaw-3566	267	12	can	can	AUX
taxlaw-3566	267	13	continue	continue	VERB
taxlaw-3566	267	14	taking	take	VERB
taxlaw-3566	267	15	advantage	advantage	NOUN
taxlaw-3566	267	16	of	of	ADP
taxlaw-3566	267	17	investment	investment	NOUN
taxlaw-3566	267	18	opportunities	opportunity	NOUN
taxlaw-3566	267	19	and	and	CCONJ
taxlaw-3566	267	20	at	at	ADP
taxlaw-3566	267	21	the	the	DET
taxlaw-3566	267	22	same	same	ADJ
taxlaw-3566	267	23	time	time	NOUN
taxlaw-3566	267	24	protect	protect	VERB
taxlaw-3566	267	25	themselves	themselves	PRON
taxlaw-3566	267	26	from	from	ADP
taxlaw-3566	267	27	negative	negative	ADJ
taxlaw-3566	267	28	consequences	consequence	NOUN
taxlaw-3566	267	29	of	of	ADP
taxlaw-3566	267	30	new	new	ADJ
taxlaw-3566	267	31	partnership	partnership	NOUN
taxlaw-3566	267	32	audit	audit	NOUN
taxlaw-3566	267	33	rules	rule	NOUN
taxlaw-3566	267	34	.	.	PUNCT
taxlaw-3566	268	1	this	this	DET
taxlaw-3566	268	2	section	section	NOUN
taxlaw-3566	268	3	addresses	address	VERB
taxlaw-3566	268	4	how	how	SCONJ
taxlaw-3566	268	5	the	the	DET
taxlaw-3566	268	6	partnership	partnership	NOUN
taxlaw-3566	268	7	audit	audit	NOUN
taxlaw-3566	268	8	rules	rule	NOUN
taxlaw-3566	268	9	may	may	AUX
taxlaw-3566	268	10	affect	affect	VERB
taxlaw-3566	268	11	the	the	DET
taxlaw-3566	268	12	investors	investor	NOUN
taxlaw-3566	268	13	’	'	PUNCT
taxlaw-3566	268	14	incentives	incentive	VERB
taxlaw-3566	268	15	to	to	PART
taxlaw-3566	268	16	continue	continue	VERB
taxlaw-3566	268	17	investing	invest	VERB
taxlaw-3566	268	18	in	in	ADP
taxlaw-3566	268	19	private	private	ADJ
taxlaw-3566	268	20	funds	fund	NOUN
taxlaw-3566	268	21	and	and	CCONJ
taxlaw-3566	268	22	overall	overall	ADJ
taxlaw-3566	268	23	private	private	ADJ
taxlaw-3566	268	24	funds	fund	NOUN
taxlaw-3566	268	25	marketability	marketability	NOUN
taxlaw-3566	268	26	,	,	PUNCT
taxlaw-3566	268	27	taking	take	VERB
taxlaw-3566	268	28	into	into	ADP
taxlaw-3566	268	29	account	account	NOUN
taxlaw-3566	268	30	past	past	ADP
taxlaw-3566	268	31	instances	instance	NOUN
taxlaw-3566	268	32	of	of	ADP
taxlaw-3566	268	33	misvaluation	misvaluation	NOUN
taxlaw-3566	268	34	effects	effect	NOUN
taxlaw-3566	268	35	on	on	ADP
taxlaw-3566	268	36	new	new	ADJ
taxlaw-3566	268	37	partners	partner	NOUN
taxlaw-3566	268	38	,	,	PUNCT
taxlaw-3566	268	39	various	various	ADJ
taxlaw-3566	268	40	options	option	NOUN
taxlaw-3566	268	41	which	which	PRON
taxlaw-3566	268	42	may	may	AUX
taxlaw-3566	268	43	be	be	AUX
taxlaw-3566	268	44	available	available	ADJ
taxlaw-3566	268	45	for	for	ADP
taxlaw-3566	268	46	new	new	ADJ
taxlaw-3566	268	47	investors	investor	NOUN
taxlaw-3566	268	48	in	in	ADP
taxlaw-3566	268	49	order	order	NOUN
taxlaw-3566	268	50	to	to	PART
taxlaw-3566	268	51	protect	protect	VERB
taxlaw-3566	268	52	themselves	themselves	PRON
taxlaw-3566	268	53	from	from	ADP
taxlaw-3566	268	54	over	over	ADP
taxlaw-3566	268	55	-	-	PUNCT
taxlaw-3566	268	56	taxation	taxation	NOUN
taxlaw-3566	268	57	under	under	ADP
taxlaw-3566	268	58	the	the	DET
taxlaw-3566	268	59	new	new	ADJ
taxlaw-3566	268	60	audit	audit	NOUN
taxlaw-3566	268	61	rules	rule	NOUN
taxlaw-3566	268	62	,	,	PUNCT
taxlaw-3566	268	63	and	and	CCONJ
taxlaw-3566	268	64	possible	possible	ADJ
taxlaw-3566	268	65	positive	positive	ADJ
taxlaw-3566	268	66	effects	effect	NOUN
taxlaw-3566	268	67	on	on	ADP
taxlaw-3566	268	68	valuation	valuation	NOUN
taxlaw-3566	268	69	technique	technique	NOUN
taxlaw-3566	268	70	improvements	improvement	NOUN
taxlaw-3566	268	71	within	within	ADP
taxlaw-3566	268	72	private	private	ADJ
taxlaw-3566	268	73	funds	fund	NOUN
taxlaw-3566	268	74	.	.	PUNCT
taxlaw-3566	269	1	a.	a.	NOUN
taxlaw-3566	269	2	private	private	ADJ
taxlaw-3566	269	3	funds	fund	NOUN
taxlaw-3566	269	4	’	'	PUNCT
taxlaw-3566	269	5	marketability	marketability	NOUN
taxlaw-3566	269	6	under	under	ADP
taxlaw-3566	269	7	the	the	DET
taxlaw-3566	269	8	partnership	partnership	NOUN
taxlaw-3566	269	9	audit	audit	NOUN
taxlaw-3566	269	10	rules	rule	VERB
taxlaw-3566	269	11	the	the	DET
taxlaw-3566	269	12	partnership	partnership	NOUN
taxlaw-3566	269	13	audit	audit	NOUN
taxlaw-3566	269	14	rules	rule	NOUN
taxlaw-3566	269	15	apply	apply	VERB
taxlaw-3566	269	16	to	to	ADP
taxlaw-3566	269	17	all	all	DET
taxlaw-3566	269	18	partnerships	partnership	NOUN
taxlaw-3566	269	19	and	and	CCONJ
taxlaw-3566	269	20	entities	entity	NOUN
taxlaw-3566	269	21	which	which	PRON
taxlaw-3566	269	22	elect	elect	VERB
taxlaw-3566	269	23	to	to	PART
taxlaw-3566	269	24	be	be	AUX
taxlaw-3566	269	25	taxed	tax	VERB
taxlaw-3566	269	26	as	as	ADP
taxlaw-3566	269	27	partnerships.84	partnerships.84	ADV
taxlaw-3566	269	28	many	many	ADJ
taxlaw-3566	269	29	private	private	ADJ
taxlaw-3566	269	30	funds	fund	NOUN
taxlaw-3566	269	31	are	be	AUX
taxlaw-3566	269	32	structured	structure	VERB
taxlaw-3566	269	33	as	as	ADP
taxlaw-3566	269	34	partnerships	partnership	NOUN
taxlaw-3566	269	35	because	because	SCONJ
taxlaw-3566	269	36	this	this	DET
taxlaw-3566	269	37	structure	structure	NOUN
taxlaw-3566	269	38	provides	provide	VERB
taxlaw-3566	269	39	funds	fund	NOUN
taxlaw-3566	269	40	with	with	ADP
taxlaw-3566	269	41	an	an	DET
taxlaw-3566	269	42	opportunity	opportunity	NOUN
taxlaw-3566	269	43	“	"	PUNCT
taxlaw-3566	269	44	to	to	PART
taxlaw-3566	269	45	pool	pool	VERB
taxlaw-3566	269	46	money	money	NOUN
taxlaw-3566	269	47	from	from	ADP
taxlaw-3566	269	48	investors	investor	NOUN
taxlaw-3566	269	49	in	in	ADP
taxlaw-3566	269	50	a	a	DET
taxlaw-3566	269	51	manner	manner	NOUN
taxlaw-3566	269	52	that	that	PRON
taxlaw-3566	269	53	preserves	preserve	VERB
taxlaw-3566	269	54	,	,	PUNCT
taxlaw-3566	269	55	to	to	ADP
taxlaw-3566	269	56	the	the	DET
taxlaw-3566	269	57	extent	extent	NOUN
taxlaw-3566	269	58	practicable	practicable	ADJ
taxlaw-3566	269	59	,	,	PUNCT
taxlaw-3566	269	60	tax	tax	NOUN
taxlaw-3566	269	61	neutrality	neutrality	NOUN
taxlaw-3566	269	62	for	for	ADP
taxlaw-3566	269	63	those	those	DET
taxlaw-3566	269	64	investors	investor	NOUN
taxlaw-3566	269	65	when	when	SCONJ
taxlaw-3566	269	66	compared	compare	VERB
taxlaw-3566	269	67	to	to	ADP
taxlaw-3566	269	68	investing	invest	VERB
taxlaw-3566	269	69	directly	directly	ADV
taxlaw-3566	269	70	in	in	ADP
taxlaw-3566	269	71	capital	capital	NOUN
taxlaw-3566	269	72	markets	market	NOUN
taxlaw-3566	269	73	.	.	PUNCT
taxlaw-3566	270	1	”85	”85	VERB
taxlaw-3566	270	2	the	the	DET
taxlaw-3566	270	3	investors	investor	NOUN
taxlaw-3566	270	4	are	be	AUX
taxlaw-3566	270	5	both	both	PRON
taxlaw-3566	270	6	tax	tax	NOUN
taxlaw-3566	270	7	-	-	PUNCT
taxlaw-3566	270	8	exempt	exempt	ADJ
taxlaw-3566	270	9	and	and	CCONJ
taxlaw-3566	270	10	taxable	taxable	ADJ
taxlaw-3566	270	11	institutional	institutional	ADJ
taxlaw-3566	270	12	investors	investor	NOUN
taxlaw-3566	270	13	,	,	PUNCT
taxlaw-3566	270	14	which	which	PRON
taxlaw-3566	270	15	seek	seek	VERB
taxlaw-3566	270	16	“	"	PUNCT
taxlaw-3566	270	17	the	the	DET
taxlaw-3566	270	18	professional	professional	ADJ
taxlaw-3566	270	19	risk	risk	NOUN
taxlaw-3566	270	20	management	management	NOUN
taxlaw-3566	270	21	,	,	PUNCT
taxlaw-3566	270	22	portfolio	portfolio	NOUN
taxlaw-3566	270	23	diversification	diversification	NOUN
taxlaw-3566	270	24	,	,	PUNCT
taxlaw-3566	270	25	and	and	CCONJ
taxlaw-3566	270	26	other	other	ADJ
taxlaw-3566	270	27	benefits	benefit	NOUN
taxlaw-3566	270	28	provided	provide	VERB
taxlaw-3566	270	29	by	by	ADP
taxlaw-3566	270	30	managers	manager	NOUN
taxlaw-3566	270	31	of	of	ADP
taxlaw-3566	270	32	private	private	ADJ
taxlaw-3566	270	33	investment	investment	NOUN
taxlaw-3566	270	34	funds	fund	NOUN
taxlaw-3566	270	35	.	.	PUNCT
taxlaw-3566	271	1	”86	”86	VERB
taxlaw-3566	271	2	unlike	unlike	ADP
taxlaw-3566	271	3	operating	operate	VERB
taxlaw-3566	271	4	partnerships	partnership	NOUN
taxlaw-3566	271	5	,	,	PUNCT
taxlaw-3566	271	6	in	in	ADP
taxlaw-3566	271	7	investment	investment	NOUN
taxlaw-3566	271	8	fund	fund	NOUN
taxlaw-3566	271	9	partnerships	partnership	NOUN
taxlaw-3566	271	10	,	,	PUNCT
taxlaw-3566	271	11	there	there	PRON
taxlaw-3566	271	12	is	be	VERB
taxlaw-3566	271	13	only	only	ADV
taxlaw-3566	271	14	one	one	NUM
taxlaw-3566	271	15	level	level	NOUN
taxlaw-3566	271	16	of	of	ADP
taxlaw-3566	271	17	tax	tax	NOUN
taxlaw-3566	271	18	that	that	PRON
taxlaw-3566	271	19	is	be	AUX
taxlaw-3566	271	20	imposed	impose	VERB
taxlaw-3566	271	21	on	on	ADP
taxlaw-3566	271	22	the	the	DET
taxlaw-3566	271	23	investor	investor	NOUN
taxlaw-3566	271	24	,	,	PUNCT
taxlaw-3566	271	25	solely	solely	ADV
taxlaw-3566	271	26	in	in	ADP
taxlaw-3566	271	27	respect	respect	NOUN
taxlaw-3566	271	28	with	with	ADP
taxlaw-3566	271	29	that	that	DET
taxlaw-3566	271	30	investor	investor	NOUN
taxlaw-3566	271	31	’s	’s	PART
taxlaw-3566	271	32	investment.87	investment.87	ADJ
taxlaw-3566	271	33	it	it	PRON
taxlaw-3566	271	34	is	be	AUX
taxlaw-3566	271	35	important	important	ADJ
taxlaw-3566	271	36	to	to	PART
taxlaw-3566	271	37	note	note	VERB
taxlaw-3566	271	38	that	that	SCONJ
taxlaw-3566	271	39	in	in	ADP
taxlaw-3566	271	40	private	private	ADJ
taxlaw-3566	271	41	funds	fund	NOUN
taxlaw-3566	271	42	,	,	PUNCT
taxlaw-3566	271	43	the	the	DET
taxlaw-3566	271	44	investors	investor	NOUN
taxlaw-3566	271	45	’	’	PART
taxlaw-3566	271	46	base	base	NOUN
taxlaw-3566	271	47	changes	change	VERB
taxlaw-3566	271	48	all	all	DET
taxlaw-3566	271	49	the	the	DET
taxlaw-3566	271	50	time	time	NOUN
taxlaw-3566	271	51	,	,	PUNCT
taxlaw-3566	271	52	where	where	SCONJ
taxlaw-3566	271	53	new	new	ADJ
taxlaw-3566	271	54	investors	investor	NOUN
taxlaw-3566	271	55	come	come	VERB
taxlaw-3566	271	56	into	into	ADP
taxlaw-3566	271	57	the	the	DET
taxlaw-3566	271	58	fund	fund	NOUN
taxlaw-3566	271	59	,	,	PUNCT
taxlaw-3566	271	60	while	while	SCONJ
taxlaw-3566	271	61	the	the	DET
taxlaw-3566	271	62	earlier	early	ADJ
taxlaw-3566	271	63	investors	investor	NOUN
taxlaw-3566	271	64	leave	leave	VERB
taxlaw-3566	271	65	.	.	PUNCT
taxlaw-3566	272	1	88	88	NUM
taxlaw-3566	272	2	the	the	DET
taxlaw-3566	272	3	taxation	taxation	NOUN
taxlaw-3566	272	4	of	of	ADP
taxlaw-3566	272	5	the	the	DET
taxlaw-3566	272	6	partnership	partnership	NOUN
taxlaw-3566	272	7	as	as	ADP
taxlaw-3566	272	8	an	an	DET
taxlaw-3566	272	9	entity	entity	NOUN
taxlaw-3566	272	10	creates	create	VERB
taxlaw-3566	272	11	serious	serious	ADJ
taxlaw-3566	272	12	negative	negative	ADJ
taxlaw-3566	272	13	implications	implication	NOUN
taxlaw-3566	272	14	for	for	ADP
taxlaw-3566	272	15	funds	fund	NOUN
taxlaw-3566	272	16	’	'	PUNCT
taxlaw-3566	272	17	marketability	marketability	NOUN
taxlaw-3566	272	18	since	since	SCONJ
taxlaw-3566	272	19	“	"	PUNCT
taxlaw-3566	272	20	investors	investor	NOUN
taxlaw-3566	272	21	would	would	AUX
taxlaw-3566	272	22	face	face	VERB
taxlaw-3566	272	23	the	the	DET
taxlaw-3566	272	24	potential	potential	NOUN
taxlaw-3566	272	25	to	to	PART
taxlaw-3566	272	26	indirectly	indirectly	ADV
taxlaw-3566	272	27	bear	bear	VERB
taxlaw-3566	272	28	tax	tax	NOUN
taxlaw-3566	272	29	obligations	obligation	NOUN
taxlaw-3566	272	30	from	from	ADP
taxlaw-3566	272	31	a	a	DET
taxlaw-3566	272	32	period	period	NOUN
taxlaw-3566	272	33	prior	prior	ADV
taxlaw-3566	272	34	to	to	ADP
taxlaw-3566	272	35	their	their	PRON
taxlaw-3566	272	36	investment	investment	NOUN
taxlaw-3566	272	37	in	in	ADP
taxlaw-3566	272	38	the	the	DET
taxlaw-3566	272	39	fund	fund	NOUN
taxlaw-3566	272	40	.	.	PUNCT
taxlaw-3566	272	41	”	"	PUNCT
taxlaw-3566	273	1	89	89	NUM
taxlaw-3566	273	2	application	application	NOUN
taxlaw-3566	273	3	of	of	ADP
taxlaw-3566	273	4	the	the	DET
taxlaw-3566	273	5	new	new	ADJ
taxlaw-3566	273	6	partnership	partnership	NOUN
taxlaw-3566	273	7	audit	audit	NOUN
taxlaw-3566	273	8	rules	rule	NOUN
taxlaw-3566	273	9	may	may	AUX
taxlaw-3566	273	10	result	result	VERB
taxlaw-3566	273	11	in	in	ADP
taxlaw-3566	273	12	disincentive	disincentive	ADJ
taxlaw-3566	273	13	to	to	PART
taxlaw-3566	273	14	invest	invest	VERB
taxlaw-3566	273	15	into	into	ADP
taxlaw-3566	273	16	private	private	ADJ
taxlaw-3566	273	17	funds	fund	NOUN
taxlaw-3566	273	18	because	because	SCONJ
taxlaw-3566	273	19	these	these	DET
taxlaw-3566	273	20	rules	rule	NOUN
taxlaw-3566	273	21	create	create	VERB
taxlaw-3566	273	22	a	a	DET
taxlaw-3566	273	23	disadvantage	disadvantage	NOUN
taxlaw-3566	273	24	private	private	ADJ
taxlaw-3566	273	25	funds	fund	NOUN
taxlaw-3566	273	26	’	'	PUNCT
taxlaw-3566	273	27	investors	investor	NOUN
taxlaw-3566	273	28	“	"	PUNCT
taxlaw-3566	273	29	compared	compare	VERB
taxlaw-3566	273	30	to	to	ADP
taxlaw-3566	273	31	investors	investor	NOUN
taxlaw-3566	273	32	in	in	ADP
taxlaw-3566	273	33	other	other	ADJ
taxlaw-3566	273	34	asset	asset	NOUN
taxlaw-3566	273	35	management	management	NOUN
taxlaw-3566	273	36	structures	structure	NOUN
taxlaw-3566	273	37	.	.	PUNCT
taxlaw-3566	274	1	”90	”90	PUNCT
taxlaw-3566	274	2	this	this	PRON
taxlaw-3566	274	3	would	would	AUX
taxlaw-3566	274	4	affect	affect	VERB
taxlaw-3566	274	5	the	the	DET
taxlaw-3566	274	6	entire	entire	ADJ
taxlaw-3566	274	7	market	market	NOUN
taxlaw-3566	274	8	of	of	ADP
taxlaw-3566	274	9	private	private	ADJ
taxlaw-3566	274	10	funds	fund	NOUN
taxlaw-3566	274	11	and	and	CCONJ
taxlaw-3566	274	12	might	might	AUX
taxlaw-3566	274	13	result	result	VERB
taxlaw-3566	274	14	in	in	ADP
taxlaw-3566	274	15	a	a	DET
taxlaw-3566	274	16	decrease	decrease	NOUN
taxlaw-3566	274	17	of	of	ADP
taxlaw-3566	274	18	new	new	ADJ
taxlaw-3566	274	19	investors	investor	NOUN
taxlaw-3566	274	20	’	’	PART
taxlaw-3566	274	21	interest	interest	NOUN
taxlaw-3566	274	22	in	in	ADP
taxlaw-3566	274	23	investing	invest	VERB
taxlaw-3566	274	24	84	84	NUM
taxlaw-3566	274	25	see	see	VERB
taxlaw-3566	274	26	monica	monica	PROPN
taxlaw-3566	274	27	gianni	gianni	PROPN
taxlaw-3566	274	28	,	,	PUNCT
taxlaw-3566	274	29	new	new	ADJ
taxlaw-3566	274	30	rules	rule	NOUN
taxlaw-3566	274	31	for	for	ADP
taxlaw-3566	274	32	audits	audits	NOUN
taxlaw-3566	274	33	of	of	ADP
taxlaw-3566	274	34	partnership	partnership	NOUN
taxlaw-3566	274	35	returns	return	NOUN
taxlaw-3566	274	36	,	,	PUNCT
taxlaw-3566	274	37	6	6	NUM
taxlaw-3566	274	38	tax	tax	NOUN
taxlaw-3566	274	39	dev	dev	PROPN
taxlaw-3566	274	40	.	.	PUNCT
taxlaw-3566	275	1	j.	j.	PROPN
taxlaw-3566	275	2	50	50	NUM
taxlaw-3566	275	3	,	,	PUNCT
taxlaw-3566	275	4	52	52	NUM
taxlaw-3566	275	5	(	(	PUNCT
taxlaw-3566	275	6	2016	2016	NUM
taxlaw-3566	275	7	)	)	PUNCT
taxlaw-3566	275	8	.	.	PUNCT
taxlaw-3566	276	1	85	85	NUM
taxlaw-3566	276	2	donald	donald	PROPN
taxlaw-3566	276	3	b.	b.	PROPN
taxlaw-3566	276	4	susswein	susswein	PROPN
taxlaw-3566	276	5	&	&	CCONJ
taxlaw-3566	276	6	miriam	miriam	PROPN
taxlaw-3566	276	7	l.	l.	PROPN
taxlaw-3566	276	8	fisher	fisher	PROPN
taxlaw-3566	276	9	,	,	PUNCT
taxlaw-3566	276	10	new	new	ADJ
taxlaw-3566	276	11	partnership	partnership	NOUN
taxlaw-3566	276	12	audit	audit	NOUN
taxlaw-3566	276	13	rules	rule	NOUN
taxlaw-3566	276	14	:	:	PUNCT
taxlaw-3566	276	15	what	what	PRON
taxlaw-3566	276	16	you	you	PRON
taxlaw-3566	276	17	need	need	VERB
taxlaw-3566	276	18	to	to	PART
taxlaw-3566	276	19	know	know	VERB
taxlaw-3566	276	20	and	and	CCONJ
taxlaw-3566	276	21	do	do	VERB
taxlaw-3566	276	22	now	now	ADV
taxlaw-3566	276	23	,	,	PUNCT
taxlaw-3566	276	24	ali	ali	PROPN
taxlaw-3566	276	25	cle	cle	PROPN
taxlaw-3566	276	26	,	,	PUNCT
taxlaw-3566	276	27	sy004	sy004	PROPN
taxlaw-3566	276	28	ali	ali	PROPN
taxlaw-3566	276	29	-	-	PUNCT
taxlaw-3566	276	30	aba	aba	PROPN
taxlaw-3566	276	31	189	189	NUM
taxlaw-3566	276	32	(	(	PUNCT
taxlaw-3566	276	33	2016	2016	NUM
taxlaw-3566	276	34	)	)	PUNCT
taxlaw-3566	276	35	;	;	PUNCT
taxlaw-3566	276	36	see	see	VERB
taxlaw-3566	276	37	also	also	ADV
taxlaw-3566	276	38	goldstein	goldstein	PROPN
taxlaw-3566	276	39	v.	v.	PROPN
taxlaw-3566	276	40	s.e.c	s.e.c	PROPN
taxlaw-3566	276	41	.	.	PUNCT
taxlaw-3566	276	42	,	,	PUNCT
taxlaw-3566	276	43	supra	supra	PROPN
taxlaw-3566	276	44	note	note	PROPN
taxlaw-3566	276	45	6	6	NUM
taxlaw-3566	276	46	,	,	PUNCT
taxlaw-3566	276	47	at	at	ADP
taxlaw-3566	276	48	876	876	NUM
taxlaw-3566	276	49	(	(	PUNCT
taxlaw-3566	276	50	noting	note	VERB
taxlaw-3566	276	51	that	that	SCONJ
taxlaw-3566	276	52	“	"	PUNCT
taxlaw-3566	276	53	domestic	domestic	ADJ
taxlaw-3566	276	54	hedge	hedge	NOUN
taxlaw-3566	276	55	funds	fund	NOUN
taxlaw-3566	276	56	are	be	AUX
taxlaw-3566	276	57	usually	usually	ADV
taxlaw-3566	276	58	structured	structure	VERB
taxlaw-3566	276	59	as	as	ADP
taxlaw-3566	276	60	limited	limit	VERB
taxlaw-3566	276	61	partnerships	partnership	NOUN
taxlaw-3566	276	62	to	to	PART
taxlaw-3566	276	63	achieve	achieve	VERB
taxlaw-3566	276	64	maximum	maximum	ADJ
taxlaw-3566	276	65	separation	separation	NOUN
taxlaw-3566	276	66	of	of	ADP
taxlaw-3566	276	67	ownership	ownership	NOUN
taxlaw-3566	276	68	and	and	CCONJ
taxlaw-3566	276	69	management	management	NOUN
taxlaw-3566	276	70	”	"	PUNCT
taxlaw-3566	276	71	)	)	PUNCT
taxlaw-3566	276	72	.	.	PUNCT
taxlaw-3566	277	1	86	86	NUM
taxlaw-3566	277	2	susswein	susswein	PROPN
taxlaw-3566	277	3	&	&	CCONJ
taxlaw-3566	277	4	fisher	fisher	PROPN
taxlaw-3566	277	5	,	,	PUNCT
taxlaw-3566	277	6	supra	supra	PROPN
taxlaw-3566	277	7	note	note	PROPN
taxlaw-3566	277	8	85	85	NUM
taxlaw-3566	277	9	.	.	PUNCT
taxlaw-3566	278	1	87	87	NUM
taxlaw-3566	278	2	see	see	VERB
taxlaw-3566	278	3	i	i	PRON
taxlaw-3566	278	4	d.	d.	PROPN
taxlaw-3566	278	5	88	88	NUM
taxlaw-3566	278	6	see	see	VERB
taxlaw-3566	279	1	i	i	PROPN
taxlaw-3566	279	2	d.	d.	PROPN
taxlaw-3566	279	3	89	89	NUM
taxlaw-3566	280	1	i	i	PRON
taxlaw-3566	280	2	d.	d.	PROPN
taxlaw-3566	280	3	90	90	NUM
taxlaw-3566	281	1	i	i	PRON
taxlaw-3566	281	2	d.	d.	PROPN
taxlaw-3566	281	3	242	242	NUM
taxlaw-3566	282	1	[	[	X
taxlaw-3566	282	2	vol	vol	NOUN
taxlaw-3566	282	3	.	.	PUNCT
taxlaw-3566	283	1	10:2	10:2	NUM
taxlaw-3566	283	2	columbia	columbia	PROPN
taxlaw-3566	283	3	journal	journal	PROPN
taxlaw-3566	283	4	of	of	ADP
taxlaw-3566	283	5	tax	tax	NOUN
taxlaw-3566	283	6	law	law	NOUN
taxlaw-3566	283	7	into	into	ADP
taxlaw-3566	283	8	private	private	ADJ
taxlaw-3566	283	9	funds	fund	NOUN
taxlaw-3566	283	10	.	.	PUNCT
taxlaw-3566	284	1	new	new	ADJ
taxlaw-3566	284	2	investors	investor	NOUN
taxlaw-3566	284	3	might	might	AUX
taxlaw-3566	284	4	prefer	prefer	VERB
taxlaw-3566	284	5	investing	invest	VERB
taxlaw-3566	284	6	into	into	ADP
taxlaw-3566	284	7	other	other	ADJ
taxlaw-3566	284	8	asset	asset	NOUN
taxlaw-3566	284	9	management	management	NOUN
taxlaw-3566	284	10	structures	structure	NOUN
taxlaw-3566	284	11	since	since	SCONJ
taxlaw-3566	284	12	partnership	partnership	NOUN
taxlaw-3566	284	13	fund	fund	NOUN
taxlaw-3566	284	14	structures	structure	NOUN
taxlaw-3566	284	15	no	no	ADV
taxlaw-3566	284	16	longer	long	ADV
taxlaw-3566	284	17	provide	provide	VERB
taxlaw-3566	284	18	with	with	ADP
taxlaw-3566	284	19	a	a	DET
taxlaw-3566	284	20	pass	pass	VERB
taxlaw-3566	284	21	-	-	PUNCT
taxlaw-3566	284	22	through	through	ADP
taxlaw-3566	284	23	tax	tax	NOUN
taxlaw-3566	284	24	benefit.91	benefit.91	PROPN
taxlaw-3566	284	25	additionally	additionally	ADV
taxlaw-3566	284	26	,	,	PUNCT
taxlaw-3566	284	27	most	most	ADJ
taxlaw-3566	284	28	institutional	institutional	ADJ
taxlaw-3566	284	29	investors	investor	NOUN
taxlaw-3566	284	30	owe	owe	VERB
taxlaw-3566	284	31	a	a	DET
taxlaw-3566	284	32	fiduciary	fiduciary	ADJ
taxlaw-3566	284	33	duty	duty	NOUN
taxlaw-3566	284	34	to	to	ADP
taxlaw-3566	284	35	their	their	PRON
taxlaw-3566	284	36	investors	investor	NOUN
taxlaw-3566	284	37	and	and	CCONJ
taxlaw-3566	284	38	therefore	therefore	ADV
taxlaw-3566	284	39	may	may	AUX
taxlaw-3566	284	40	be	be	AUX
taxlaw-3566	284	41	precluded	preclude	VERB
taxlaw-3566	284	42	from	from	ADP
taxlaw-3566	284	43	investing	invest	VERB
taxlaw-3566	284	44	into	into	ADP
taxlaw-3566	284	45	private	private	ADJ
taxlaw-3566	284	46	funds	fund	NOUN
taxlaw-3566	284	47	,	,	PUNCT
taxlaw-3566	284	48	where	where	SCONJ
taxlaw-3566	284	49	high	high	ADJ
taxlaw-3566	284	50	risk	risk	NOUN
taxlaw-3566	284	51	of	of	ADP
taxlaw-3566	284	52	over	over	ADP
taxlaw-3566	284	53	-	-	PUNCT
taxlaw-3566	284	54	taxation	taxation	NOUN
taxlaw-3566	284	55	exists.92	exists.92	NOUN
taxlaw-3566	284	56	a	a	DET
taxlaw-3566	284	57	risk	risk	NOUN
taxlaw-3566	284	58	of	of	ADP
taxlaw-3566	284	59	losing	lose	VERB
taxlaw-3566	284	60	the	the	DET
taxlaw-3566	284	61	partner	partner	NOUN
taxlaw-3566	284	62	’s	’s	PART
taxlaw-3566	284	63	total	total	ADJ
taxlaw-3566	284	64	investment	investment	NOUN
taxlaw-3566	284	65	might	might	AUX
taxlaw-3566	284	66	be	be	AUX
taxlaw-3566	284	67	considered	consider	VERB
taxlaw-3566	284	68	too	too	ADV
taxlaw-3566	284	69	great	great	ADJ
taxlaw-3566	284	70	because	because	SCONJ
taxlaw-3566	284	71	it	it	PRON
taxlaw-3566	284	72	is	be	AUX
taxlaw-3566	284	73	based	base	VERB
taxlaw-3566	284	74	on	on	ADP
taxlaw-3566	284	75	another	another	DET
taxlaw-3566	284	76	partner	partner	NOUN
taxlaw-3566	284	77	’s	’s	PART
taxlaw-3566	284	78	failure	failure	NOUN
taxlaw-3566	284	79	to	to	PART
taxlaw-3566	284	80	fully	fully	ADV
taxlaw-3566	284	81	pay	pay	VERB
taxlaw-3566	284	82	taxes	taxis	NOUN
taxlaw-3566	284	83	,	,	PUNCT
taxlaw-3566	284	84	so	so	CCONJ
taxlaw-3566	284	85	the	the	DET
taxlaw-3566	284	86	fiduciary	fiduciary	ADJ
taxlaw-3566	284	87	duty	duty	NOUN
taxlaw-3566	284	88	would	would	AUX
taxlaw-3566	284	89	likely	likely	ADV
taxlaw-3566	284	90	preclude	preclude	VERB
taxlaw-3566	284	91	investments	investment	NOUN
taxlaw-3566	284	92	in	in	ADP
taxlaw-3566	284	93	the	the	DET
taxlaw-3566	284	94	funds	fund	NOUN
taxlaw-3566	284	95	which	which	PRON
taxlaw-3566	284	96	are	be	AUX
taxlaw-3566	284	97	taxed	tax	VERB
taxlaw-3566	284	98	under	under	ADP
taxlaw-3566	284	99	the	the	DET
taxlaw-3566	284	100	new	new	ADJ
taxlaw-3566	284	101	partnership	partnership	NOUN
taxlaw-3566	284	102	audit	audit	NOUN
taxlaw-3566	284	103	rules.93	rules.93	PROPN
taxlaw-3566	284	104	decrease	decrease	NOUN
taxlaw-3566	284	105	of	of	ADP
taxlaw-3566	284	106	institutional	institutional	ADJ
taxlaw-3566	284	107	investors	investor	NOUN
taxlaw-3566	284	108	’	’	PART
taxlaw-3566	284	109	interest	interest	NOUN
taxlaw-3566	284	110	in	in	ADP
taxlaw-3566	284	111	investing	invest	VERB
taxlaw-3566	284	112	into	into	ADP
taxlaw-3566	284	113	private	private	ADJ
taxlaw-3566	284	114	funds	fund	NOUN
taxlaw-3566	284	115	can	can	AUX
taxlaw-3566	284	116	lead	lead	VERB
taxlaw-3566	284	117	to	to	ADP
taxlaw-3566	284	118	dramatic	dramatic	ADJ
taxlaw-3566	284	119	drop	drop	NOUN
taxlaw-3566	284	120	in	in	ADP
taxlaw-3566	284	121	private	private	ADJ
taxlaw-3566	284	122	funds	fund	NOUN
taxlaw-3566	284	123	’	'	PUNCT
taxlaw-3566	284	124	marketability	marketability	NOUN
taxlaw-3566	284	125	since	since	SCONJ
taxlaw-3566	284	126	institutional	institutional	ADJ
taxlaw-3566	284	127	investors	investor	NOUN
taxlaw-3566	284	128	constitute	constitute	VERB
taxlaw-3566	284	129	“	"	PUNCT
taxlaw-3566	284	130	the	the	DET
taxlaw-3566	284	131	largest	large	ADJ
taxlaw-3566	284	132	force	force	NOUN
taxlaw-3566	284	133	behind	behind	ADP
taxlaw-3566	284	134	supply	supply	NOUN
taxlaw-3566	284	135	and	and	CCONJ
taxlaw-3566	284	136	demand	demand	NOUN
taxlaw-3566	284	137	in	in	ADP
taxlaw-3566	284	138	securities	security	NOUN
taxlaw-3566	284	139	market	market	NOUN
taxlaw-3566	284	140	”	"	PUNCT
taxlaw-3566	284	141	and	and	CCONJ
taxlaw-3566	284	142	therefore	therefore	ADV
taxlaw-3566	284	143	comprise	comprise	VERB
taxlaw-3566	284	144	the	the	DET
taxlaw-3566	284	145	biggest	big	ADJ
taxlaw-3566	284	146	investors	investor	NOUN
taxlaw-3566	284	147	at	at	ADP
taxlaw-3566	284	148	the	the	DET
taxlaw-3566	284	149	market.94	market.94	NOUN
taxlaw-3566	284	150	furthermore	furthermore	ADV
taxlaw-3566	284	151	,	,	PUNCT
taxlaw-3566	284	152	because	because	SCONJ
taxlaw-3566	284	153	many	many	ADJ
taxlaw-3566	284	154	new	new	ADJ
taxlaw-3566	284	155	partners	partner	NOUN
taxlaw-3566	284	156	would	would	AUX
taxlaw-3566	284	157	not	not	PART
taxlaw-3566	284	158	want	want	VERB
taxlaw-3566	284	159	to	to	PART
taxlaw-3566	284	160	be	be	AUX
taxlaw-3566	284	161	covered	cover	VERB
taxlaw-3566	284	162	by	by	ADP
taxlaw-3566	284	163	the	the	DET
taxlaw-3566	284	164	new	new	ADJ
taxlaw-3566	284	165	partnership	partnership	NOUN
taxlaw-3566	284	166	audit	audit	NOUN
taxlaw-3566	284	167	rules	rule	NOUN
taxlaw-3566	284	168	,	,	PUNCT
taxlaw-3566	284	169	they	they	PRON
taxlaw-3566	284	170	may	may	AUX
taxlaw-3566	284	171	start	start	VERB
taxlaw-3566	284	172	investing	invest	VERB
taxlaw-3566	284	173	solely	solely	ADV
taxlaw-3566	284	174	into	into	ADP
taxlaw-3566	284	175	eligible	eligible	ADJ
taxlaw-3566	284	176	for	for	ADP
taxlaw-3566	284	177	an	an	DET
taxlaw-3566	284	178	opt	opt	VERB
taxlaw-3566	284	179	-	-	PUNCT
taxlaw-3566	284	180	out	out	ADP
taxlaw-3566	284	181	option	option	NOUN
taxlaw-3566	284	182	private	private	ADJ
taxlaw-3566	284	183	funds	fund	NOUN
taxlaw-3566	284	184	which	which	PRON
taxlaw-3566	284	185	consist	consist	VERB
taxlaw-3566	284	186	of	of	ADP
taxlaw-3566	284	187	one	one	NUM
taxlaw-3566	284	188	hundred	hundred	NUM
taxlaw-3566	284	189	or	or	CCONJ
taxlaw-3566	284	190	less	less	ADJ
taxlaw-3566	284	191	partners	partner	NOUN
taxlaw-3566	284	192	and	and	CCONJ
taxlaw-3566	284	193	comply	comply	VERB
taxlaw-3566	284	194	with	with	ADP
taxlaw-3566	284	195	other	other	ADJ
taxlaw-3566	284	196	requirements	requirement	NOUN
taxlaw-3566	284	197	for	for	ADP
taxlaw-3566	284	198	electing	elect	VERB
taxlaw-3566	284	199	out.95	out.95	NOUN
taxlaw-3566	284	200	as	as	ADP
taxlaw-3566	284	201	a	a	DET
taxlaw-3566	284	202	result	result	NOUN
taxlaw-3566	284	203	,	,	PUNCT
taxlaw-3566	284	204	marketability	marketability	NOUN
taxlaw-3566	284	205	of	of	ADP
taxlaw-3566	284	206	private	private	ADJ
taxlaw-3566	284	207	funds	fund	NOUN
taxlaw-3566	284	208	with	with	ADP
taxlaw-3566	284	209	more	more	ADJ
taxlaw-3566	284	210	than	than	ADP
taxlaw-3566	284	211	one	one	NUM
taxlaw-3566	284	212	hundred	hundred	NUM
taxlaw-3566	284	213	people	people	NOUN
taxlaw-3566	284	214	would	would	AUX
taxlaw-3566	284	215	decrease	decrease	VERB
taxlaw-3566	284	216	because	because	SCONJ
taxlaw-3566	284	217	new	new	ADJ
taxlaw-3566	284	218	partners	partner	NOUN
taxlaw-3566	284	219	would	would	AUX
taxlaw-3566	284	220	not	not	PART
taxlaw-3566	284	221	want	want	VERB
taxlaw-3566	284	222	to	to	PART
taxlaw-3566	284	223	be	be	AUX
taxlaw-3566	284	224	audited	audit	VERB
taxlaw-3566	284	225	under	under	ADP
taxlaw-3566	284	226	the	the	DET
taxlaw-3566	284	227	partnership	partnership	NOUN
taxlaw-3566	284	228	audit	audit	NOUN
taxlaw-3566	284	229	rules	rule	NOUN
taxlaw-3566	284	230	and	and	CCONJ
taxlaw-3566	284	231	to	to	PART
taxlaw-3566	284	232	bear	bear	VERB
taxlaw-3566	284	233	risk	risk	NOUN
taxlaw-3566	284	234	of	of	ADP
taxlaw-3566	284	235	over	over	ADP
taxlaw-3566	284	236	-	-	PUNCT
taxlaw-3566	284	237	taxation	taxation	NOUN
taxlaw-3566	284	238	.	.	PUNCT
taxlaw-3566	285	1	finally	finally	ADV
taxlaw-3566	285	2	,	,	PUNCT
taxlaw-3566	285	3	as	as	SCONJ
taxlaw-3566	285	4	noted	note	VERB
taxlaw-3566	285	5	in	in	ADP
taxlaw-3566	285	6	section	section	PROPN
taxlaw-3566	285	7	ii	ii	PROPN
taxlaw-3566	285	8	,	,	PUNCT
taxlaw-3566	285	9	96	96	NUM
taxlaw-3566	285	10	despite	despite	SCONJ
taxlaw-3566	285	11	the	the	DET
taxlaw-3566	285	12	federal	federal	ADJ
taxlaw-3566	285	13	securities	security	NOUN
taxlaw-3566	285	14	laws	law	NOUN
taxlaw-3566	285	15	,	,	PUNCT
taxlaw-3566	285	16	the	the	DET
taxlaw-3566	285	17	instances	instance	NOUN
taxlaw-3566	285	18	of	of	ADP
taxlaw-3566	285	19	misvaluation	misvaluation	NOUN
taxlaw-3566	285	20	of	of	ADP
taxlaw-3566	285	21	private	private	ADJ
taxlaw-3566	285	22	funds	fund	NOUN
taxlaw-3566	285	23	are	be	AUX
taxlaw-3566	285	24	still	still	ADV
taxlaw-3566	285	25	frequent	frequent	ADJ
taxlaw-3566	285	26	in	in	ADP
taxlaw-3566	285	27	the	the	DET
taxlaw-3566	285	28	market	market	NOUN
taxlaw-3566	285	29	.	.	PUNCT
taxlaw-3566	286	1	this	this	PRON
taxlaw-3566	286	2	creates	create	VERB
taxlaw-3566	286	3	significant	significant	ADJ
taxlaw-3566	286	4	concerns	concern	NOUN
taxlaw-3566	286	5	for	for	ADP
taxlaw-3566	286	6	new	new	ADJ
taxlaw-3566	286	7	investors	investor	NOUN
taxlaw-3566	286	8	into	into	ADP
taxlaw-3566	286	9	private	private	ADJ
taxlaw-3566	286	10	funds	fund	NOUN
taxlaw-3566	286	11	.	.	PUNCT
taxlaw-3566	287	1	the	the	DET
taxlaw-3566	287	2	tax	tax	NOUN
taxlaw-3566	287	3	on	on	ADP
taxlaw-3566	287	4	partnership	partnership	NOUN
taxlaw-3566	287	5	’s	’s	PART
taxlaw-3566	287	6	misvalued	misvalued	ADJ
taxlaw-3566	287	7	funds	fund	NOUN
taxlaw-3566	287	8	would	would	AUX
taxlaw-3566	287	9	likely	likely	ADV
taxlaw-3566	287	10	eventually	eventually	ADV
taxlaw-3566	287	11	be	be	AUX
taxlaw-3566	287	12	reassessed	reassess	VERB
taxlaw-3566	287	13	,	,	PUNCT
taxlaw-3566	287	14	and	and	CCONJ
taxlaw-3566	287	15	new	new	ADJ
taxlaw-3566	287	16	investors	investor	NOUN
taxlaw-3566	287	17	would	would	AUX
taxlaw-3566	287	18	feel	feel	VERB
taxlaw-3566	287	19	disincentivized	disincentivized	ADJ
taxlaw-3566	287	20	taking	take	VERB
taxlaw-3566	287	21	a	a	DET
taxlaw-3566	287	22	high	high	ADJ
taxlaw-3566	287	23	risk	risk	NOUN
taxlaw-3566	287	24	of	of	ADP
taxlaw-3566	287	25	possible	possible	ADJ
taxlaw-3566	287	26	overpayment	overpayment	ADJ
taxlaw-3566	287	27	due	due	ADP
taxlaw-3566	287	28	to	to	ADP
taxlaw-3566	287	29	past	past	ADJ
taxlaw-3566	287	30	valuation	valuation	NOUN
taxlaw-3566	287	31	errors	error	NOUN
taxlaw-3566	287	32	.	.	PUNCT
taxlaw-3566	288	1	additionally	additionally	ADV
taxlaw-3566	288	2	,	,	PUNCT
taxlaw-3566	288	3	the	the	DET
taxlaw-3566	288	4	imputed	impute	VERB
taxlaw-3566	288	5	underpayment	underpayment	NOUN
taxlaw-3566	288	6	is	be	AUX
taxlaw-3566	288	7	taxed	tax	VERB
taxlaw-3566	288	8	at	at	ADP
taxlaw-3566	288	9	the	the	DET
taxlaw-3566	288	10	highest	high	ADJ
taxlaw-3566	288	11	rate	rate	NOUN
taxlaw-3566	288	12	,	,	PUNCT
taxlaw-3566	288	13	so	so	CCONJ
taxlaw-3566	288	14	new	new	ADJ
taxlaw-3566	288	15	investors	investor	NOUN
taxlaw-3566	288	16	not	not	PART
taxlaw-3566	288	17	only	only	ADV
taxlaw-3566	288	18	possibly	possibly	ADV
taxlaw-3566	288	19	bear	bear	VERB
taxlaw-3566	288	20	the	the	DET
taxlaw-3566	288	21	tax	tax	NOUN
taxlaw-3566	288	22	consequences	consequence	NOUN
taxlaw-3566	288	23	of	of	ADP
taxlaw-3566	288	24	former	former	ADJ
taxlaw-3566	288	25	partners	partner	NOUN
taxlaw-3566	288	26	due	due	ADP
taxlaw-3566	288	27	to	to	ADP
taxlaw-3566	288	28	misvaluation	misvaluation	NOUN
taxlaw-3566	288	29	but	but	CCONJ
taxlaw-3566	288	30	bear	bear	VERB
taxlaw-3566	288	31	these	these	DET
taxlaw-3566	288	32	consequences	consequence	NOUN
taxlaw-3566	288	33	at	at	ADP
taxlaw-3566	288	34	the	the	DET
taxlaw-3566	288	35	highest	high	ADJ
taxlaw-3566	288	36	possible	possible	ADJ
taxlaw-3566	288	37	rate.97	rate.97	NOUN
taxlaw-3566	288	38	consequently	consequently	ADV
taxlaw-3566	288	39	,	,	PUNCT
taxlaw-3566	288	40	new	new	ADJ
taxlaw-3566	288	41	partners	partner	NOUN
taxlaw-3566	288	42	would	would	AUX
taxlaw-3566	288	43	likely	likely	ADV
taxlaw-3566	288	44	stay	stay	VERB
taxlaw-3566	288	45	away	away	ADV
taxlaw-3566	288	46	from	from	ADP
taxlaw-3566	288	47	private	private	ADJ
taxlaw-3566	288	48	funds	fund	NOUN
taxlaw-3566	288	49	which	which	PRON
taxlaw-3566	288	50	are	be	AUX
taxlaw-3566	288	51	ineligible	ineligible	ADJ
taxlaw-3566	288	52	to	to	PART
taxlaw-3566	288	53	opt	opt	VERB
taxlaw-3566	288	54	out	out	ADP
taxlaw-3566	288	55	and	and	CCONJ
taxlaw-3566	288	56	which	which	PRON
taxlaw-3566	288	57	have	have	AUX
taxlaw-3566	288	58	had	have	VERB
taxlaw-3566	288	59	any	any	DET
taxlaw-3566	288	60	occurrences	occurrence	NOUN
taxlaw-3566	288	61	of	of	ADP
taxlaw-3566	288	62	misvaluation	misvaluation	NOUN
taxlaw-3566	288	63	,	,	PUNCT
taxlaw-3566	288	64	whether	whether	SCONJ
taxlaw-3566	288	65	due	due	ADJ
taxlaw-3566	288	66	to	to	ADP
taxlaw-3566	288	67	clerical	clerical	ADJ
taxlaw-3566	288	68	errors	error	NOUN
taxlaw-3566	288	69	or	or	CCONJ
taxlaw-3566	288	70	malign	malign	ADJ
taxlaw-3566	288	71	intentions	intention	NOUN
taxlaw-3566	288	72	.	.	PUNCT
taxlaw-3566	289	1	in	in	ADP
taxlaw-3566	289	2	order	order	NOUN
taxlaw-3566	289	3	to	to	PART
taxlaw-3566	289	4	prevent	prevent	VERB
taxlaw-3566	289	5	negative	negative	ADJ
taxlaw-3566	289	6	consequences	consequence	NOUN
taxlaw-3566	289	7	for	for	ADP
taxlaw-3566	289	8	new	new	ADJ
taxlaw-3566	289	9	investors	investor	NOUN
taxlaw-3566	289	10	into	into	ADP
taxlaw-3566	289	11	private	private	ADJ
taxlaw-3566	289	12	funds	fund	NOUN
taxlaw-3566	289	13	,	,	PUNCT
taxlaw-3566	289	14	some	some	DET
taxlaw-3566	289	15	authors	author	NOUN
taxlaw-3566	289	16	suggest	suggest	VERB
taxlaw-3566	289	17	that	that	SCONJ
taxlaw-3566	289	18	“	"	PUNCT
taxlaw-3566	289	19	it	it	PRON
taxlaw-3566	289	20	’s	’	VERB
taxlaw-3566	289	21	critical	critical	ADJ
taxlaw-3566	289	22	for	for	ADP
taxlaw-3566	289	23	treasury	treasury	PROPN
taxlaw-3566	289	24	and	and	CCONJ
taxlaw-3566	289	25	the	the	DET
taxlaw-3566	289	26	service	service	NOUN
taxlaw-3566	289	27	to	to	PART
taxlaw-3566	289	28	implement	implement	VERB
taxlaw-3566	289	29	sections	section	NOUN
taxlaw-3566	289	30	6225	6225	NUM
taxlaw-3566	289	31	and	and	CCONJ
taxlaw-3566	289	32	6226	6226	NUM
taxlaw-3566	289	33	in	in	ADP
taxlaw-3566	289	34	a	a	DET
taxlaw-3566	289	35	way	way	NOUN
taxlaw-3566	289	36	that	that	PRON
taxlaw-3566	289	37	imposes	impose	VERB
taxlaw-3566	289	38	post	post	ADJ
taxlaw-3566	289	39	-	-	ADJ
taxlaw-3566	289	40	audit	audit	ADJ
taxlaw-3566	289	41	tax	tax	NOUN
taxlaw-3566	289	42	liabilities	liability	NOUN
taxlaw-3566	289	43	as	as	ADV
taxlaw-3566	289	44	closely	closely	ADV
taxlaw-3566	289	45	as	as	ADP
taxlaw-3566	289	46	possible	possible	ADJ
taxlaw-3566	289	47	to	to	ADP
taxlaw-3566	289	48	partners	partner	NOUN
taxlaw-3566	289	49	’	'	PUNCT
taxlaw-3566	289	50	tax	tax	NOUN
taxlaw-3566	289	51	liabilities	liability	NOUN
taxlaw-3566	289	52	outside	outside	ADP
taxlaw-3566	289	53	of	of	ADP
taxlaw-3566	289	54	the	the	DET
taxlaw-3566	289	55	audit	audit	NOUN
taxlaw-3566	289	56	context	context	NOUN
taxlaw-3566	289	57	.	.	PUNCT
taxlaw-3566	290	1	”98	”98	PUNCT
taxlaw-3566	290	2	they	they	PRON
taxlaw-3566	290	3	add	add	VERB
taxlaw-3566	290	4	that	that	SCONJ
taxlaw-3566	290	5	“	"	PUNCT
taxlaw-3566	290	6	investment	investment	NOUN
taxlaw-3566	290	7	activity	activity	NOUN
taxlaw-3566	290	8	is	be	AUX
taxlaw-3566	290	9	likely	likely	ADJ
taxlaw-3566	290	10	to	to	PART
taxlaw-3566	290	11	be	be	AUX
taxlaw-3566	290	12	distorted	distort	VERB
taxlaw-3566	290	13	”	"	PUNCT
taxlaw-3566	290	14	if	if	SCONJ
taxlaw-3566	290	15	the	the	DET
taxlaw-3566	290	16	new	new	ADJ
taxlaw-3566	290	17	partnership	partnership	NOUN
taxlaw-3566	290	18	audit	audit	NOUN
taxlaw-3566	290	19	rules	rule	NOUN
taxlaw-3566	290	20	“	"	PUNCT
taxlaw-3566	290	21	impose	impose	VERB
taxlaw-3566	290	22	additional	additional	ADJ
taxlaw-3566	290	23	tax	tax	NOUN
taxlaw-3566	290	24	liabilities	liability	NOUN
taxlaw-3566	290	25	on	on	ADP
taxlaw-3566	290	26	investors	investor	NOUN
taxlaw-3566	290	27	that	that	SCONJ
taxlaw-3566	290	28	they	they	PRON
taxlaw-3566	290	29	do	do	AUX
taxlaw-3566	290	30	not	not	PART
taxlaw-3566	290	31	rightfully	rightfully	ADV
taxlaw-3566	290	32	owe	owe	VERB
taxlaw-3566	290	33	to	to	ADP
taxlaw-3566	290	34	the	the	DET
taxlaw-3566	290	35	government	government	NOUN
taxlaw-3566	290	36	,	,	PUNCT
taxlaw-3566	290	37	impose	impose	VERB
taxlaw-3566	290	38	double	double	ADJ
taxlaw-3566	290	39	taxation	taxation	NOUN
taxlaw-3566	290	40	,	,	PUNCT
taxlaw-3566	290	41	or	or	CCONJ
taxlaw-3566	290	42	shift	shift	VERB
taxlaw-3566	290	43	tax	tax	NOUN
taxlaw-3566	290	44	liabilities	liability	NOUN
taxlaw-3566	290	45	from	from	ADP
taxlaw-3566	290	46	investors	investor	NOUN
taxlaw-3566	290	47	to	to	ADP
taxlaw-3566	290	48	other	other	ADJ
taxlaw-3566	290	49	investors	investor	NOUN
taxlaw-3566	290	50	.	.	PUNCT
taxlaw-3566	291	1	”99	”99	PROPN
taxlaw-3566	291	2	one	one	NUM
taxlaw-3566	291	3	of	of	ADP
taxlaw-3566	291	4	the	the	DET
taxlaw-3566	291	5	possible	possible	ADJ
taxlaw-3566	291	6	distortions	distortion	NOUN
taxlaw-3566	291	7	may	may	AUX
taxlaw-3566	291	8	include	include	VERB
taxlaw-3566	291	9	investors	investor	NOUN
taxlaw-3566	291	10	’	'	PUNCT
taxlaw-3566	291	11	new	new	ADJ
taxlaw-3566	291	12	expectation	expectation	NOUN
taxlaw-3566	291	13	that	that	SCONJ
taxlaw-3566	291	14	91	91	NUM
taxlaw-3566	291	15	pass	pass	VERB
taxlaw-3566	291	16	-	-	PUNCT
taxlaw-3566	291	17	through	through	NOUN
taxlaw-3566	291	18	or	or	CCONJ
taxlaw-3566	291	19	flow	flow	NOUN
taxlaw-3566	291	20	-	-	PUNCT
taxlaw-3566	291	21	through	through	ADP
taxlaw-3566	291	22	benefit	benefit	NOUN
taxlaw-3566	291	23	is	be	AUX
taxlaw-3566	291	24	generally	generally	ADV
taxlaw-3566	291	25	achieved	achieve	VERB
taxlaw-3566	291	26	by	by	ADP
taxlaw-3566	291	27	the	the	DET
taxlaw-3566	291	28	entity	entity	NOUN
taxlaw-3566	291	29	through	through	ADP
taxlaw-3566	291	30	electing	elect	VERB
taxlaw-3566	291	31	into	into	ADP
taxlaw-3566	291	32	being	be	AUX
taxlaw-3566	291	33	taxed	tax	VERB
taxlaw-3566	291	34	as	as	ADP
taxlaw-3566	291	35	a	a	DET
taxlaw-3566	291	36	partnership	partnership	NOUN
taxlaw-3566	291	37	.	.	PUNCT
taxlaw-3566	292	1	after	after	ADP
taxlaw-3566	292	2	such	such	DET
taxlaw-3566	292	3	an	an	DET
taxlaw-3566	292	4	election	election	NOUN
taxlaw-3566	292	5	,	,	PUNCT
taxlaw-3566	292	6	tax	tax	NOUN
taxlaw-3566	292	7	will	will	AUX
taxlaw-3566	292	8	be	be	AUX
taxlaw-3566	292	9	paid	pay	VERB
taxlaw-3566	292	10	by	by	ADP
taxlaw-3566	292	11	individuals	individual	NOUN
taxlaw-3566	292	12	after	after	SCONJ
taxlaw-3566	292	13	the	the	DET
taxlaw-3566	292	14	partnership	partnership	NOUN
taxlaw-3566	292	15	furnishes	furnish	VERB
taxlaw-3566	292	16	k-1	k-1	PROPN
taxlaw-3566	292	17	form	form	PROPN
taxlaw-3566	292	18	to	to	ADP
taxlaw-3566	292	19	its	its	PRON
taxlaw-3566	292	20	partners	partner	NOUN
taxlaw-3566	292	21	.	.	PUNCT
taxlaw-3566	293	1	the	the	DET
taxlaw-3566	293	2	partnership	partnership	NOUN
taxlaw-3566	293	3	audit	audit	NOUN
taxlaw-3566	293	4	rules	rule	NOUN
taxlaw-3566	293	5	approach	approach	NOUN
taxlaw-3566	293	6	takes	take	VERB
taxlaw-3566	293	7	away	away	ADV
taxlaw-3566	293	8	part	part	NOUN
taxlaw-3566	293	9	of	of	ADP
taxlaw-3566	293	10	this	this	DET
taxlaw-3566	293	11	benefit	benefit	NOUN
taxlaw-3566	293	12	by	by	ADP
taxlaw-3566	293	13	taxing	tax	VERB
taxlaw-3566	293	14	a	a	DET
taxlaw-3566	293	15	partnership	partnership	NOUN
taxlaw-3566	293	16	as	as	ADP
taxlaw-3566	293	17	an	an	DET
taxlaw-3566	293	18	entity	entity	NOUN
taxlaw-3566	293	19	for	for	ADP
taxlaw-3566	293	20	the	the	DET
taxlaw-3566	293	21	previous	previous	ADJ
taxlaw-3566	293	22	years	year	NOUN
taxlaw-3566	293	23	’	'	PUNCT
taxlaw-3566	293	24	underpayments	underpayment	NOUN
taxlaw-3566	293	25	.	.	PUNCT
taxlaw-3566	294	1	92	92	NUM
taxlaw-3566	294	2	see	see	VERB
taxlaw-3566	294	3	susswein	susswein	PROPN
taxlaw-3566	294	4	&	&	CCONJ
taxlaw-3566	294	5	fisher	fisher	PROPN
taxlaw-3566	294	6	,	,	PUNCT
taxlaw-3566	294	7	supra	supra	PROPN
taxlaw-3566	294	8	note	note	NOUN
taxlaw-3566	294	9	85	85	NUM
taxlaw-3566	294	10	.	.	PUNCT
taxlaw-3566	295	1	93	93	NUM
taxlaw-3566	295	2	see	see	VERB
taxlaw-3566	296	1	i	i	PRON
taxlaw-3566	296	2	d.	d.	PROPN
taxlaw-3566	296	3	94	94	NUM
taxlaw-3566	297	1	institutional	institutional	ADJ
taxlaw-3566	297	2	investor	investor	NOUN
taxlaw-3566	297	3	,	,	PUNCT
taxlaw-3566	297	4	https://www.investopedia.com/terms/i/institutionalinvestor.asp	https://www.investopedia.com/terms/i/institutionalinvestor.asp	PROPN
taxlaw-3566	297	5	[	[	X
taxlaw-3566	297	6	https://perma.cc/zn6t-yxxf	https://perma.cc/zn6t-yxxf	X
taxlaw-3566	297	7	]	]	X
taxlaw-3566	297	8	(	(	PUNCT
taxlaw-3566	297	9	last	last	ADV
taxlaw-3566	297	10	visited	visit	VERB
taxlaw-3566	297	11	nov	nov	PROPN
taxlaw-3566	297	12	.	.	PROPN
taxlaw-3566	297	13	24	24	NUM
taxlaw-3566	297	14	,	,	PUNCT
taxlaw-3566	297	15	2018	2018	NUM
taxlaw-3566	297	16	)	)	PUNCT
taxlaw-3566	297	17	.	.	PUNCT
taxlaw-3566	298	1	95	95	NUM
taxlaw-3566	298	2	see	see	VERB
taxlaw-3566	298	3	26	26	NUM
taxlaw-3566	298	4	u.s.c	u.s.c	ADJ
taxlaw-3566	298	5	§	§	PROPN
taxlaw-3566	298	6	6221(b	6221(b	NOUN
taxlaw-3566	298	7	)	)	PUNCT
taxlaw-3566	298	8	.	.	PUNCT
taxlaw-3566	299	1	96	96	NUM
taxlaw-3566	299	2	for	for	ADP
taxlaw-3566	299	3	funds	fund	NOUN
taxlaw-3566	299	4	and	and	CCONJ
taxlaw-3566	299	5	misevaluation	misevaluation	NOUN
taxlaw-3566	299	6	issue	issue	NOUN
taxlaw-3566	299	7	,	,	PUNCT
taxlaw-3566	299	8	see	see	VERB
taxlaw-3566	299	9	section	section	PROPN
taxlaw-3566	299	10	ii	ii	PROPN
taxlaw-3566	299	11	.	.	PROPN
taxlaw-3566	300	1	97	97	NUM
taxlaw-3566	300	2	see	see	VERB
taxlaw-3566	300	3	26	26	NUM
taxlaw-3566	300	4	u.s.c	u.s.c	ADJ
taxlaw-3566	300	5	.	.	PUNCT
taxlaw-3566	301	1	§	§	PROPN
taxlaw-3566	301	2	6225(b)(1)(a	6225(b)(1)(a	PROPN
taxlaw-3566	301	3	)	)	PUNCT
taxlaw-3566	301	4	.	.	PUNCT
taxlaw-3566	302	1	98	98	NUM
taxlaw-3566	302	2	susswein	susswein	PROPN
taxlaw-3566	302	3	&	&	CCONJ
taxlaw-3566	302	4	fisher	fisher	PROPN
taxlaw-3566	302	5	,	,	PUNCT
taxlaw-3566	302	6	supra	supra	PROPN
taxlaw-3566	302	7	note	note	PROPN
taxlaw-3566	302	8	85	85	NUM
taxlaw-3566	302	9	.	.	X
taxlaw-3566	302	10	99	99	NUM
taxlaw-3566	303	1	i	i	PRON
taxlaw-3566	303	2	d.	d.	PROPN
taxlaw-3566	303	3	2019	2019	NUM
taxlaw-3566	303	4	]	]	PUNCT
taxlaw-3566	303	5	243	243	NUM
taxlaw-3566	303	6	the	the	DET
taxlaw-3566	303	7	partnership	partnership	NOUN
taxlaw-3566	303	8	audit	audit	NOUN
taxlaw-3566	303	9	rules	rule	NOUN
taxlaw-3566	303	10	of	of	ADP
taxlaw-3566	303	11	2015	2015	NUM
taxlaw-3566	303	12	:	:	PUNCT
taxlaw-3566	303	13	the	the	DET
taxlaw-3566	303	14	implications	implication	NOUN
taxlaw-3566	303	15	for	for	ADP
taxlaw-3566	303	16	misvalued	misvalued	ADJ
taxlaw-3566	303	17	private	private	ADJ
taxlaw-3566	303	18	funds	fund	NOUN
taxlaw-3566	303	19	and	and	CCONJ
taxlaw-3566	303	20	new	new	ADJ
taxlaw-3566	303	21	partners	partner	NOUN
taxlaw-3566	303	22	managers	manager	NOUN
taxlaw-3566	303	23	will	will	AUX
taxlaw-3566	303	24	provide	provide	VERB
taxlaw-3566	303	25	separate	separate	ADJ
taxlaw-3566	303	26	account	account	NOUN
taxlaw-3566	303	27	structures	structure	NOUN
taxlaw-3566	303	28	instead	instead	ADV
taxlaw-3566	303	29	of	of	ADP
taxlaw-3566	303	30	pooled	pool	VERB
taxlaw-3566	303	31	funds.100	funds.100	NOUN
taxlaw-3566	303	32	this	this	PRON
taxlaw-3566	303	33	,	,	PUNCT
taxlaw-3566	303	34	however	however	ADV
taxlaw-3566	303	35	,	,	PUNCT
taxlaw-3566	303	36	will	will	AUX
taxlaw-3566	303	37	eliminate	eliminate	VERB
taxlaw-3566	303	38	many	many	ADJ
taxlaw-3566	303	39	purposes	purpose	NOUN
taxlaw-3566	303	40	,	,	PUNCT
taxlaw-3566	303	41	including	include	VERB
taxlaw-3566	303	42	efficiency	efficiency	NOUN
taxlaw-3566	303	43	,	,	PUNCT
taxlaw-3566	303	44	which	which	PRON
taxlaw-3566	303	45	pooled	pool	VERB
taxlaw-3566	303	46	vehicles	vehicle	NOUN
taxlaw-3566	303	47	provided	provide	VERB
taxlaw-3566	303	48	before	before	SCONJ
taxlaw-3566	303	49	the	the	DET
taxlaw-3566	303	50	new	new	ADJ
taxlaw-3566	303	51	partnership	partnership	NOUN
taxlaw-3566	303	52	audit	audit	NOUN
taxlaw-3566	303	53	rules.101	rules.101	VERB
taxlaw-3566	303	54	another	another	DET
taxlaw-3566	303	55	possible	possible	ADJ
taxlaw-3566	303	56	distortion	distortion	NOUN
taxlaw-3566	303	57	is	be	AUX
taxlaw-3566	303	58	investors	investor	NOUN
taxlaw-3566	303	59	’	'	PUNCT
taxlaw-3566	303	60	new	new	ADJ
taxlaw-3566	303	61	choice	choice	NOUN
taxlaw-3566	303	62	“	"	PUNCT
taxlaw-3566	303	63	to	to	PART
taxlaw-3566	303	64	invest	invest	VERB
taxlaw-3566	303	65	through	through	ADP
taxlaw-3566	303	66	passive	passive	ADJ
taxlaw-3566	303	67	foreign	foreign	ADJ
taxlaw-3566	303	68	investment	investment	NOUN
taxlaw-3566	303	69	company	company	NOUN
taxlaw-3566	303	70	structures	structure	NOUN
taxlaw-3566	303	71	.	.	PUNCT
taxlaw-3566	304	1	”102	”102	PROPN
taxlaw-3566	305	1	this	this	PRON
taxlaw-3566	305	2	will	will	AUX
taxlaw-3566	305	3	permit	permit	VERB
taxlaw-3566	305	4	investors	investor	NOUN
taxlaw-3566	305	5	“	"	PUNCT
taxlaw-3566	305	6	to	to	PART
taxlaw-3566	305	7	avoid	avoid	VERB
taxlaw-3566	305	8	investment	investment	NOUN
taxlaw-3566	305	9	funds	fund	NOUN
taxlaw-3566	305	10	structured	structure	VERB
taxlaw-3566	305	11	as	as	ADP
taxlaw-3566	305	12	entities	entity	NOUN
taxlaw-3566	305	13	treated	treat	VERB
taxlaw-3566	305	14	as	as	ADP
taxlaw-3566	305	15	partnerships	partnership	NOUN
taxlaw-3566	305	16	”	"	PUNCT
taxlaw-3566	305	17	and	and	CCONJ
taxlaw-3566	305	18	therefore	therefore	ADV
taxlaw-3566	305	19	to	to	PART
taxlaw-3566	305	20	avoid	avoid	VERB
taxlaw-3566	305	21	potential	potential	ADJ
taxlaw-3566	305	22	over	over	ADP
taxlaw-3566	305	23	-	-	PUNCT
taxlaw-3566	305	24	taxation	taxation	NOUN
taxlaw-3566	305	25	under	under	ADP
taxlaw-3566	305	26	the	the	DET
taxlaw-3566	305	27	partnership	partnership	NOUN
taxlaw-3566	305	28	audit	audit	NOUN
taxlaw-3566	305	29	rules	rule	NOUN
taxlaw-3566	305	30	.	.	PUNCT
taxlaw-3566	306	1	103	103	NUM
taxlaw-3566	306	2	furthermore	furthermore	ADV
taxlaw-3566	306	3	,	,	PUNCT
taxlaw-3566	306	4	the	the	DET
taxlaw-3566	306	5	partnerships	partnership	NOUN
taxlaw-3566	306	6	would	would	AUX
taxlaw-3566	306	7	likely	likely	ADV
taxlaw-3566	306	8	attempt	attempt	VERB
taxlaw-3566	306	9	to	to	PART
taxlaw-3566	306	10	become	become	VERB
taxlaw-3566	306	11	eligible	eligible	ADJ
taxlaw-3566	306	12	for	for	ADP
taxlaw-3566	306	13	an	an	DET
taxlaw-3566	306	14	opt	opt	VERB
taxlaw-3566	306	15	-	-	PUNCT
taxlaw-3566	306	16	out	out	ADP
taxlaw-3566	306	17	option	option	NOUN
taxlaw-3566	306	18	under	under	ADP
taxlaw-3566	306	19	section	section	NOUN
taxlaw-3566	306	20	6221(b).104	6221(b).104	NOUN
taxlaw-3566	306	21	this	this	PRON
taxlaw-3566	306	22	would	would	AUX
taxlaw-3566	306	23	result	result	VERB
taxlaw-3566	306	24	in	in	ADP
taxlaw-3566	306	25	another	another	DET
taxlaw-3566	306	26	distortion	distortion	NOUN
taxlaw-3566	306	27	because	because	SCONJ
taxlaw-3566	306	28	the	the	DET
taxlaw-3566	306	29	partnerships	partnership	NOUN
taxlaw-3566	306	30	will	will	AUX
taxlaw-3566	306	31	have	have	VERB
taxlaw-3566	306	32	to	to	PART
taxlaw-3566	306	33	consist	consist	VERB
taxlaw-3566	306	34	of	of	ADP
taxlaw-3566	306	35	one	one	NUM
taxlaw-3566	306	36	hundred	hundred	NUM
taxlaw-3566	306	37	or	or	CCONJ
taxlaw-3566	306	38	less	less	ADJ
taxlaw-3566	306	39	partners	partner	NOUN
taxlaw-3566	306	40	and	and	CCONJ
taxlaw-3566	306	41	satisfy	satisfy	VERB
taxlaw-3566	306	42	another	another	DET
taxlaw-3566	306	43	requirement	requirement	NOUN
taxlaw-3566	306	44	of	of	ADP
taxlaw-3566	306	45	who	who	PRON
taxlaw-3566	306	46	may	may	AUX
taxlaw-3566	306	47	be	be	AUX
taxlaw-3566	306	48	a	a	DET
taxlaw-3566	306	49	partner	partner	NOUN
taxlaw-3566	306	50	to	to	ADP
taxlaw-3566	306	51	an	an	DET
taxlaw-3566	306	52	eligible	eligible	ADJ
taxlaw-3566	306	53	opt	opt	VERB
taxlaw-3566	306	54	-	-	PUNCT
taxlaw-3566	306	55	out	out	ADP
taxlaw-3566	306	56	partnership.105	partnership.105	NOUN
taxlaw-3566	306	57	all	all	DET
taxlaw-3566	306	58	these	these	DET
taxlaw-3566	306	59	actions	action	NOUN
taxlaw-3566	306	60	motivated	motivate	VERB
taxlaw-3566	306	61	solely	solely	ADV
taxlaw-3566	306	62	by	by	ADP
taxlaw-3566	306	63	new	new	ADJ
taxlaw-3566	306	64	tax	tax	NOUN
taxlaw-3566	306	65	regime	regime	NOUN
taxlaw-3566	306	66	will	will	AUX
taxlaw-3566	306	67	result	result	VERB
taxlaw-3566	306	68	in	in	ADP
taxlaw-3566	306	69	economic	economic	ADJ
taxlaw-3566	306	70	inefficiencies	inefficiency	NOUN
taxlaw-3566	306	71	.	.	PUNCT
taxlaw-3566	307	1	despite	despite	SCONJ
taxlaw-3566	307	2	the	the	DET
taxlaw-3566	307	3	above	above	ADJ
taxlaw-3566	307	4	comments	comment	NOUN
taxlaw-3566	307	5	,	,	PUNCT
taxlaw-3566	307	6	the	the	DET
taxlaw-3566	307	7	treasury	treasury	NOUN
taxlaw-3566	307	8	has	have	AUX
taxlaw-3566	307	9	not	not	PART
taxlaw-3566	307	10	addressed	address	VERB
taxlaw-3566	307	11	the	the	DET
taxlaw-3566	307	12	issues	issue	NOUN
taxlaw-3566	307	13	of	of	ADP
taxlaw-3566	307	14	private	private	ADJ
taxlaw-3566	307	15	funds	fund	NOUN
taxlaw-3566	307	16	in	in	ADP
taxlaw-3566	307	17	its	its	PRON
taxlaw-3566	307	18	partnership	partnership	NOUN
taxlaw-3566	307	19	audit	audit	NOUN
taxlaw-3566	307	20	rules	rule	NOUN
taxlaw-3566	307	21	final	final	ADJ
taxlaw-3566	307	22	regulations106	regulations106	PROPN
taxlaw-3566	307	23	or	or	CCONJ
taxlaw-3566	307	24	proposed	propose	VERB
taxlaw-3566	307	25	regulations.107	regulations.107	NOUN
taxlaw-3566	307	26	there	there	ADV
taxlaw-3566	307	27	are	be	VERB
taxlaw-3566	307	28	rules	rule	NOUN
taxlaw-3566	307	29	which	which	PRON
taxlaw-3566	307	30	provide	provide	VERB
taxlaw-3566	307	31	for	for	ADP
taxlaw-3566	307	32	former	former	ADJ
taxlaw-3566	307	33	partners	partner	NOUN
taxlaw-3566	307	34	’	'	PUNCT
taxlaw-3566	307	35	liability	liability	NOUN
taxlaw-3566	307	36	under	under	ADP
taxlaw-3566	307	37	the	the	DET
taxlaw-3566	307	38	rule	rule	NOUN
taxlaw-3566	307	39	where	where	SCONJ
taxlaw-3566	307	40	a	a	DET
taxlaw-3566	307	41	partnership	partnership	NOUN
taxlaw-3566	307	42	ceases	cease	VERB
taxlaw-3566	307	43	to	to	PART
taxlaw-3566	307	44	exist	exist	VERB
taxlaw-3566	307	45	,	,	PUNCT
taxlaw-3566	307	46	but	but	CCONJ
taxlaw-3566	307	47	there	there	PRON
taxlaw-3566	307	48	are	be	VERB
taxlaw-3566	307	49	no	no	DET
taxlaw-3566	307	50	guarantees	guarantee	NOUN
taxlaw-3566	307	51	that	that	SCONJ
taxlaw-3566	307	52	new	new	ADJ
taxlaw-3566	307	53	partners	partner	NOUN
taxlaw-3566	307	54	would	would	AUX
taxlaw-3566	307	55	not	not	PART
taxlaw-3566	307	56	bear	bear	VERB
taxlaw-3566	307	57	the	the	DET
taxlaw-3566	307	58	consequences	consequence	NOUN
taxlaw-3566	307	59	of	of	ADP
taxlaw-3566	307	60	over	over	ADP
taxlaw-3566	307	61	-	-	PUNCT
taxlaw-3566	307	62	taxation	taxation	NOUN
taxlaw-3566	307	63	since	since	SCONJ
taxlaw-3566	307	64	some	some	PRON
taxlaw-3566	307	65	of	of	ADP
taxlaw-3566	307	66	former	former	ADJ
taxlaw-3566	307	67	partners	partner	NOUN
taxlaw-3566	307	68	might	might	AUX
taxlaw-3566	307	69	not	not	PART
taxlaw-3566	307	70	be	be	AUX
taxlaw-3566	307	71	located	locate	VERB
taxlaw-3566	307	72	or	or	CCONJ
taxlaw-3566	307	73	might	might	AUX
taxlaw-3566	307	74	be	be	AUX
taxlaw-3566	307	75	illiquid	illiquid	ADJ
taxlaw-3566	307	76	.	.	PUNCT
taxlaw-3566	308	1	thus	thus	ADV
taxlaw-3566	308	2	,	,	PUNCT
taxlaw-3566	308	3	there	there	PRON
taxlaw-3566	308	4	is	be	VERB
taxlaw-3566	308	5	an	an	DET
taxlaw-3566	308	6	uncertainty	uncertainty	NOUN
taxlaw-3566	308	7	about	about	ADP
taxlaw-3566	308	8	whether	whether	SCONJ
taxlaw-3566	308	9	the	the	DET
taxlaw-3566	308	10	partnership	partnership	NOUN
taxlaw-3566	308	11	audit	audit	NOUN
taxlaw-3566	308	12	rules	rule	NOUN
taxlaw-3566	308	13	would	would	AUX
taxlaw-3566	308	14	provide	provide	VERB
taxlaw-3566	308	15	new	new	ADJ
taxlaw-3566	308	16	partners	partner	NOUN
taxlaw-3566	308	17	with	with	ADP
taxlaw-3566	308	18	protection	protection	NOUN
taxlaw-3566	308	19	against	against	ADP
taxlaw-3566	308	20	overtaxation	overtaxation	NOUN
taxlaw-3566	308	21	resulting	result	VERB
taxlaw-3566	308	22	from	from	ADP
taxlaw-3566	308	23	former	former	ADJ
taxlaw-3566	308	24	partners	partner	NOUN
taxlaw-3566	308	25	’	'	PUNCT
taxlaw-3566	308	26	underpayment	underpayment	NOUN
taxlaw-3566	308	27	.	.	PUNCT
taxlaw-3566	309	1	the	the	DET
taxlaw-3566	309	2	concern	concern	NOUN
taxlaw-3566	309	3	is	be	AUX
taxlaw-3566	309	4	especially	especially	ADV
taxlaw-3566	309	5	relevant	relevant	ADJ
taxlaw-3566	309	6	for	for	ADP
taxlaw-3566	309	7	investment	investment	NOUN
taxlaw-3566	309	8	private	private	ADJ
taxlaw-3566	309	9	funds	fund	NOUN
taxlaw-3566	309	10	,	,	PUNCT
taxlaw-3566	309	11	where	where	SCONJ
taxlaw-3566	309	12	the	the	DET
taxlaw-3566	309	13	assets	asset	NOUN
taxlaw-3566	309	14	are	be	AUX
taxlaw-3566	309	15	valued	value	VERB
taxlaw-3566	309	16	by	by	ADP
taxlaw-3566	309	17	using	use	VERB
taxlaw-3566	309	18	various	various	ADJ
taxlaw-3566	309	19	,	,	PUNCT
taxlaw-3566	309	20	sometimes	sometimes	ADV
taxlaw-3566	309	21	questionable	questionable	ADJ
taxlaw-3566	309	22	,	,	PUNCT
taxlaw-3566	309	23	techniques	technique	NOUN
taxlaw-3566	309	24	,	,	PUNCT
taxlaw-3566	309	25	which	which	PRON
taxlaw-3566	309	26	may	may	AUX
taxlaw-3566	309	27	lead	lead	VERB
taxlaw-3566	309	28	to	to	ADP
taxlaw-3566	309	29	misvaluation	misvaluation	NOUN
taxlaw-3566	309	30	.	.	PUNCT
taxlaw-3566	310	1	new	new	ADJ
taxlaw-3566	310	2	partners	partner	NOUN
taxlaw-3566	310	3	are	be	AUX
taxlaw-3566	310	4	generally	generally	ADV
taxlaw-3566	310	5	aware	aware	ADJ
taxlaw-3566	310	6	of	of	ADP
taxlaw-3566	310	7	possibilities	possibility	NOUN
taxlaw-3566	310	8	of	of	ADP
taxlaw-3566	310	9	misvaluation	misvaluation	NOUN
taxlaw-3566	310	10	,	,	PUNCT
taxlaw-3566	310	11	and	and	CCONJ
taxlaw-3566	310	12	they	they	PRON
taxlaw-3566	310	13	would	would	AUX
taxlaw-3566	310	14	likely	likely	ADV
taxlaw-3566	310	15	become	become	VERB
taxlaw-3566	310	16	more	more	ADV
taxlaw-3566	310	17	cautious	cautious	ADJ
taxlaw-3566	310	18	after	after	SCONJ
taxlaw-3566	310	19	the	the	DET
taxlaw-3566	310	20	new	new	ADJ
taxlaw-3566	310	21	partnership	partnership	NOUN
taxlaw-3566	310	22	audit	audit	NOUN
taxlaw-3566	310	23	rules	rule	NOUN
taxlaw-3566	310	24	have	have	AUX
taxlaw-3566	310	25	gone	go	VERB
taxlaw-3566	310	26	into	into	ADP
taxlaw-3566	310	27	effect	effect	NOUN
taxlaw-3566	310	28	because	because	SCONJ
taxlaw-3566	310	29	they	they	PRON
taxlaw-3566	310	30	bear	bear	VERB
taxlaw-3566	310	31	higher	high	ADJ
taxlaw-3566	310	32	risk	risk	NOUN
taxlaw-3566	310	33	to	to	PART
taxlaw-3566	310	34	become	become	VERB
taxlaw-3566	310	35	responsible	responsible	ADJ
taxlaw-3566	310	36	for	for	ADP
taxlaw-3566	310	37	former	former	ADJ
taxlaw-3566	310	38	partners	partner	NOUN
taxlaw-3566	310	39	’	'	PUNCT
taxlaw-3566	310	40	underpayment	underpayment	NOUN
taxlaw-3566	310	41	of	of	ADP
taxlaw-3566	310	42	taxes	taxis	NOUN
taxlaw-3566	310	43	of	of	ADP
taxlaw-3566	310	44	previously	previously	ADV
taxlaw-3566	310	45	misvalued	misvalue	VERB
taxlaw-3566	310	46	assets	asset	NOUN
taxlaw-3566	310	47	.	.	PUNCT
taxlaw-3566	311	1	b.	b.	NOUN
taxlaw-3566	311	2	protections	protection	NOUN
taxlaw-3566	311	3	for	for	ADP
taxlaw-3566	311	4	new	new	ADJ
taxlaw-3566	311	5	investors	investor	NOUN
taxlaw-3566	311	6	in	in	ADP
taxlaw-3566	311	7	private	private	ADJ
taxlaw-3566	311	8	funds	fund	NOUN
taxlaw-3566	311	9	new	new	ADJ
taxlaw-3566	311	10	investors	investor	NOUN
taxlaw-3566	311	11	have	have	VERB
taxlaw-3566	311	12	various	various	ADJ
taxlaw-3566	311	13	options	option	NOUN
taxlaw-3566	311	14	on	on	ADP
taxlaw-3566	311	15	how	how	SCONJ
taxlaw-3566	311	16	to	to	PART
taxlaw-3566	311	17	protect	protect	VERB
taxlaw-3566	311	18	themselves	themselves	PRON
taxlaw-3566	311	19	from	from	ADP
taxlaw-3566	311	20	over	over	ADP
taxlaw-3566	311	21	-	-	PUNCT
taxlaw-3566	311	22	taxation	taxation	NOUN
taxlaw-3566	311	23	under	under	ADP
taxlaw-3566	311	24	the	the	DET
taxlaw-3566	311	25	new	new	ADJ
taxlaw-3566	311	26	partnership	partnership	NOUN
taxlaw-3566	311	27	audit	audit	NOUN
taxlaw-3566	311	28	rules	rule	NOUN
taxlaw-3566	311	29	and	and	CCONJ
taxlaw-3566	311	30	to	to	PART
taxlaw-3566	311	31	continue	continue	VERB
taxlaw-3566	311	32	taking	take	VERB
taxlaw-3566	311	33	advantage	advantage	NOUN
taxlaw-3566	311	34	of	of	ADP
taxlaw-3566	311	35	the	the	DET
taxlaw-3566	311	36	pooled	pool	VERB
taxlaw-3566	311	37	vehicles	vehicle	NOUN
taxlaw-3566	311	38	for	for	ADP
taxlaw-3566	311	39	investments	investment	NOUN
taxlaw-3566	311	40	,	,	PUNCT
taxlaw-3566	311	41	such	such	ADJ
taxlaw-3566	311	42	as	as	ADP
taxlaw-3566	311	43	private	private	ADJ
taxlaw-3566	311	44	funds	fund	NOUN
taxlaw-3566	311	45	.	.	PUNCT
taxlaw-3566	312	1	these	these	DET
taxlaw-3566	312	2	options	option	NOUN
taxlaw-3566	312	3	,	,	PUNCT
taxlaw-3566	312	4	however	however	ADV
taxlaw-3566	312	5	,	,	PUNCT
taxlaw-3566	312	6	generally	generally	ADV
taxlaw-3566	312	7	impose	impose	VERB
taxlaw-3566	312	8	additional	additional	ADJ
taxlaw-3566	312	9	transactional	transactional	ADJ
taxlaw-3566	312	10	costs	cost	NOUN
taxlaw-3566	312	11	on	on	ADP
taxlaw-3566	312	12	new	new	ADJ
taxlaw-3566	312	13	investors	investor	NOUN
taxlaw-3566	312	14	,	,	PUNCT
taxlaw-3566	312	15	which	which	PRON
taxlaw-3566	312	16	is	be	AUX
taxlaw-3566	312	17	another	another	DET
taxlaw-3566	312	18	negative	negative	ADJ
taxlaw-3566	312	19	consequence	consequence	NOUN
taxlaw-3566	312	20	of	of	ADP
taxlaw-3566	312	21	the	the	DET
taxlaw-3566	312	22	partnership	partnership	NOUN
taxlaw-3566	312	23	audit	audit	NOUN
taxlaw-3566	312	24	rules	rule	NOUN
taxlaw-3566	312	25	for	for	ADP
taxlaw-3566	312	26	new	new	ADJ
taxlaw-3566	312	27	partners	partner	NOUN
taxlaw-3566	312	28	.	.	PUNCT
taxlaw-3566	313	1	first	first	ADV
taxlaw-3566	313	2	,	,	PUNCT
taxlaw-3566	313	3	the	the	DET
taxlaw-3566	313	4	safest	safe	ADJ
taxlaw-3566	313	5	option	option	NOUN
taxlaw-3566	313	6	for	for	ADP
taxlaw-3566	313	7	new	new	ADJ
taxlaw-3566	313	8	partners	partner	NOUN
taxlaw-3566	313	9	,	,	PUNCT
taxlaw-3566	313	10	especially	especially	ADV
taxlaw-3566	313	11	if	if	SCONJ
taxlaw-3566	313	12	it	it	PRON
taxlaw-3566	313	13	is	be	AUX
taxlaw-3566	313	14	a	a	DET
taxlaw-3566	313	15	purchasing	purchasing	NOUN
taxlaw-3566	313	16	partner	partner	NOUN
taxlaw-3566	313	17	,	,	PUNCT
taxlaw-3566	313	18	is	be	AUX
taxlaw-3566	313	19	to	to	PART
taxlaw-3566	313	20	negotiate	negotiate	VERB
taxlaw-3566	313	21	with	with	ADP
taxlaw-3566	313	22	the	the	DET
taxlaw-3566	313	23	partnership	partnership	NOUN
taxlaw-3566	313	24	to	to	PART
taxlaw-3566	313	25	restructure	restructure	VERB
taxlaw-3566	313	26	the	the	DET
taxlaw-3566	313	27	partnership	partnership	NOUN
taxlaw-3566	313	28	,	,	PUNCT
taxlaw-3566	313	29	so	so	SCONJ
taxlaw-3566	313	30	it	it	PRON
taxlaw-3566	313	31	could	could	AUX
taxlaw-3566	313	32	comply	comply	VERB
taxlaw-3566	313	33	with	with	ADP
taxlaw-3566	313	34	the	the	DET
taxlaw-3566	313	35	requirements	requirement	NOUN
taxlaw-3566	313	36	to	to	PART
taxlaw-3566	313	37	opt	opt	VERB
taxlaw-3566	313	38	out	out	ADP
taxlaw-3566	313	39	.	.	PUNCT
taxlaw-3566	314	1	as	as	SCONJ
taxlaw-3566	314	2	described	describe	VERB
taxlaw-3566	314	3	in	in	ADP
taxlaw-3566	314	4	a	a	DET
taxlaw-3566	314	5	previous	previous	ADJ
taxlaw-3566	314	6	section,108	section,108	NOUN
taxlaw-3566	314	7	to	to	PART
taxlaw-3566	314	8	opt	opt	VERB
taxlaw-3566	314	9	out	out	ADP
taxlaw-3566	314	10	,	,	PUNCT
taxlaw-3566	314	11	the	the	DET
taxlaw-3566	314	12	partnership	partnership	NOUN
taxlaw-3566	314	13	should	should	AUX
taxlaw-3566	314	14	not	not	PART
taxlaw-3566	314	15	have	have	VERB
taxlaw-3566	314	16	more	more	ADJ
taxlaw-3566	314	17	than	than	ADP
taxlaw-3566	314	18	one	one	NUM
taxlaw-3566	314	19	hundred	hundred	NUM
taxlaw-3566	314	20	partners	partner	NOUN
taxlaw-3566	314	21	,	,	PUNCT
taxlaw-3566	314	22	and	and	CCONJ
taxlaw-3566	314	23	each	each	PRON
taxlaw-3566	314	24	of	of	ADP
taxlaw-3566	314	25	the	the	DET
taxlaw-3566	314	26	partners	partner	NOUN
taxlaw-3566	314	27	must	must	AUX
taxlaw-3566	314	28	be	be	AUX
taxlaw-3566	314	29	an	an	DET
taxlaw-3566	314	30	individual	individual	NOUN
taxlaw-3566	314	31	,	,	PUNCT
taxlaw-3566	314	32	a	a	DET
taxlaw-3566	314	33	c	c	NOUN
taxlaw-3566	314	34	100	100	NUM
taxlaw-3566	314	35	see	see	VERB
taxlaw-3566	314	36	i	i	PRON
taxlaw-3566	314	37	d.	d.	PROPN
taxlaw-3566	314	38	101	101	NUM
taxlaw-3566	314	39	see	see	VERB
taxlaw-3566	315	1	i	i	PRON
taxlaw-3566	315	2	d.	d.	PROPN
taxlaw-3566	315	3	102	102	NUM
taxlaw-3566	316	1	i	i	PROPN
taxlaw-3566	316	2	d.	d.	PROPN
taxlaw-3566	316	3	103	103	NUM
taxlaw-3566	317	1	i	i	PRON
taxlaw-3566	317	2	d.	d.	PROPN
taxlaw-3566	317	3	104	104	NUM
taxlaw-3566	317	4	see	see	VERB
taxlaw-3566	317	5	26	26	NUM
taxlaw-3566	317	6	u.s.c	u.s.c	ADJ
taxlaw-3566	317	7	§	§	PROPN
taxlaw-3566	317	8	6221(b	6221(b	NOUN
taxlaw-3566	317	9	)	)	PUNCT
taxlaw-3566	317	10	.	.	PUNCT
taxlaw-3566	318	1	105	105	NUM
taxlaw-3566	318	2	see	see	VERB
taxlaw-3566	318	3	i	i	PRON
taxlaw-3566	318	4	d.	d.	PROPN
taxlaw-3566	318	5	106	106	NUM
taxlaw-3566	318	6	see	see	VERB
taxlaw-3566	318	7	partnership	partnership	NOUN
taxlaw-3566	318	8	representative	representative	NOUN
taxlaw-3566	318	9	under	under	ADP
taxlaw-3566	318	10	the	the	DET
taxlaw-3566	318	11	centralized	centralized	ADJ
taxlaw-3566	318	12	partnership	partnership	NOUN
taxlaw-3566	318	13	audit	audit	NOUN
taxlaw-3566	318	14	regime	regime	NOUN
taxlaw-3566	318	15	and	and	CCONJ
taxlaw-3566	318	16	election	election	NOUN
taxlaw-3566	318	17	to	to	PART
taxlaw-3566	318	18	apply	apply	VERB
taxlaw-3566	318	19	the	the	DET
taxlaw-3566	318	20	centralized	centralized	ADJ
taxlaw-3566	318	21	partnership	partnership	NOUN
taxlaw-3566	318	22	audit	audit	NOUN
taxlaw-3566	318	23	regime	regime	NOUN
taxlaw-3566	318	24	,	,	PUNCT
taxlaw-3566	318	25	supra	supra	PROPN
taxlaw-3566	318	26	note	note	PROPN
taxlaw-3566	318	27	80	80	NUM
taxlaw-3566	318	28	.	.	PUNCT
taxlaw-3566	319	1	107	107	NUM
taxlaw-3566	319	2	see	see	VERB
taxlaw-3566	319	3	i	i	PRON
taxlaw-3566	319	4	d.	d.	PROPN
taxlaw-3566	319	5	at	at	ADP
taxlaw-3566	319	6	220	220	NUM
taxlaw-3566	319	7	.	.	NOUN
taxlaw-3566	319	8	108	108	NUM
taxlaw-3566	319	9	for	for	ADP
taxlaw-3566	319	10	an	an	DET
taxlaw-3566	319	11	overview	overview	NOUN
taxlaw-3566	319	12	of	of	ADP
taxlaw-3566	319	13	partnership	partnership	NOUN
taxlaw-3566	319	14	audits	audits	NOUN
taxlaw-3566	319	15	rules	rule	NOUN
taxlaw-3566	319	16	,	,	PUNCT
taxlaw-3566	319	17	see	see	VERB
taxlaw-3566	319	18	section	section	PROPN
taxlaw-3566	319	19	iii	iii	PROPN
taxlaw-3566	319	20	.	.	PROPN
taxlaw-3566	319	21	244	244	NUM
taxlaw-3566	320	1	[	[	X
taxlaw-3566	320	2	vol	vol	NOUN
taxlaw-3566	320	3	.	.	PUNCT
taxlaw-3566	321	1	10:2	10:2	NUM
taxlaw-3566	321	2	columbia	columbia	PROPN
taxlaw-3566	321	3	journal	journal	PROPN
taxlaw-3566	321	4	of	of	ADP
taxlaw-3566	321	5	tax	tax	NOUN
taxlaw-3566	321	6	law	law	NOUN
taxlaw-3566	321	7	corporation	corporation	NOUN
taxlaw-3566	321	8	,	,	PUNCT
taxlaw-3566	321	9	an	an	DET
taxlaw-3566	321	10	s	s	NOUN
taxlaw-3566	321	11	-	-	NOUN
taxlaw-3566	321	12	corporation	corporation	NOUN
taxlaw-3566	321	13	,	,	PUNCT
taxlaw-3566	321	14	or	or	CCONJ
taxlaw-3566	321	15	an	an	DET
taxlaw-3566	321	16	estate	estate	NOUN
taxlaw-3566	321	17	of	of	ADP
taxlaw-3566	321	18	a	a	DET
taxlaw-3566	321	19	deceased	deceased	ADJ
taxlaw-3566	321	20	partner.109	partner.109	NOUN
taxlaw-3566	321	21	this	this	PRON
taxlaw-3566	321	22	may	may	AUX
taxlaw-3566	321	23	be	be	AUX
taxlaw-3566	321	24	an	an	DET
taxlaw-3566	321	25	easy	easy	ADJ
taxlaw-3566	321	26	decision	decision	NOUN
taxlaw-3566	321	27	for	for	ADP
taxlaw-3566	321	28	many	many	ADJ
taxlaw-3566	321	29	hedge	hedge	NOUN
taxlaw-3566	321	30	funds	fund	NOUN
taxlaw-3566	321	31	,	,	PUNCT
taxlaw-3566	321	32	which	which	PRON
taxlaw-3566	321	33	have	have	VERB
taxlaw-3566	321	34	less	less	ADJ
taxlaw-3566	321	35	than	than	ADP
taxlaw-3566	321	36	one	one	NUM
taxlaw-3566	321	37	hundred	hundred	NUM
taxlaw-3566	321	38	investors	investor	NOUN
taxlaw-3566	321	39	and	and	CCONJ
taxlaw-3566	321	40	whose	whose	DET
taxlaw-3566	321	41	members	member	NOUN
taxlaw-3566	321	42	are	be	AUX
taxlaw-3566	321	43	within	within	ADP
taxlaw-3566	321	44	the	the	DET
taxlaw-3566	321	45	above	above	ADJ
taxlaw-3566	321	46	list	list	NOUN
taxlaw-3566	321	47	of	of	ADP
taxlaw-3566	321	48	qualified	qualified	ADJ
taxlaw-3566	321	49	investors	investor	NOUN
taxlaw-3566	321	50	for	for	ADP
taxlaw-3566	321	51	the	the	DET
taxlaw-3566	321	52	opt	opt	VERB
taxlaw-3566	321	53	-	-	PUNCT
taxlaw-3566	321	54	out	out	ADP
taxlaw-3566	321	55	option	option	NOUN
taxlaw-3566	321	56	.	.	PUNCT
taxlaw-3566	322	1	it	it	PRON
taxlaw-3566	322	2	is	be	AUX
taxlaw-3566	322	3	,	,	PUNCT
taxlaw-3566	322	4	however	however	ADV
taxlaw-3566	322	5	,	,	PUNCT
taxlaw-3566	322	6	a	a	DET
taxlaw-3566	322	7	much	much	ADV
taxlaw-3566	322	8	more	more	ADV
taxlaw-3566	322	9	complicated	complicated	ADJ
taxlaw-3566	322	10	route	route	NOUN
taxlaw-3566	322	11	to	to	PART
taxlaw-3566	322	12	take	take	VERB
taxlaw-3566	322	13	for	for	ADP
taxlaw-3566	322	14	bigger	big	ADJ
taxlaw-3566	322	15	private	private	ADJ
taxlaw-3566	322	16	funds	fund	NOUN
taxlaw-3566	322	17	which	which	PRON
taxlaw-3566	322	18	can	can	AUX
taxlaw-3566	322	19	have	have	VERB
taxlaw-3566	322	20	up	up	ADP
taxlaw-3566	322	21	to	to	PART
taxlaw-3566	322	22	two	two	NUM
taxlaw-3566	322	23	thousand	thousand	NUM
taxlaw-3566	322	24	investors.110	investors.110	NOUN
taxlaw-3566	322	25	additionally	additionally	ADV
taxlaw-3566	322	26	,	,	PUNCT
taxlaw-3566	322	27	where	where	SCONJ
taxlaw-3566	322	28	“	"	PUNCT
taxlaw-3566	322	29	the	the	DET
taxlaw-3566	322	30	partnership	partnership	NOUN
taxlaw-3566	322	31	agreement	agreement	NOUN
taxlaw-3566	322	32	satisfies	satisfy	VERB
taxlaw-3566	322	33	the	the	DET
taxlaw-3566	322	34	conditions	condition	NOUN
taxlaw-3566	322	35	for	for	ADP
taxlaw-3566	322	36	opting	opt	VERB
taxlaw-3566	322	37	out	out	ADP
taxlaw-3566	322	38	of	of	ADP
taxlaw-3566	322	39	the	the	DET
taxlaw-3566	322	40	bba	bba	NOUN
taxlaw-3566	322	41	rules	rule	NOUN
taxlaw-3566	322	42	,	,	PUNCT
taxlaw-3566	322	43	the	the	DET
taxlaw-3566	322	44	partnership	partnership	NOUN
taxlaw-3566	322	45	agreement	agreement	NOUN
taxlaw-3566	322	46	may	may	AUX
taxlaw-3566	322	47	contain	contain	VERB
taxlaw-3566	322	48	provisions	provision	NOUN
taxlaw-3566	322	49	prohibiting	prohibit	VERB
taxlaw-3566	322	50	the	the	DET
taxlaw-3566	322	51	partners	partner	NOUN
taxlaw-3566	322	52	from	from	ADP
taxlaw-3566	322	53	taking	take	VERB
taxlaw-3566	322	54	actions	action	NOUN
taxlaw-3566	322	55	that	that	PRON
taxlaw-3566	322	56	could	could	AUX
taxlaw-3566	322	57	jeopardize	jeopardize	VERB
taxlaw-3566	322	58	that	that	DET
taxlaw-3566	322	59	status	status	NOUN
taxlaw-3566	322	60	.	.	PUNCT
taxlaw-3566	322	61	”	"	PUNCT
taxlaw-3566	323	1	111	111	NUM
taxlaw-3566	323	2	to	to	PART
taxlaw-3566	323	3	protect	protect	VERB
taxlaw-3566	323	4	availability	availability	NOUN
taxlaw-3566	323	5	of	of	ADP
taxlaw-3566	323	6	an	an	DET
taxlaw-3566	323	7	opt	opt	VERB
taxlaw-3566	323	8	-	-	PUNCT
taxlaw-3566	323	9	out	out	ADP
taxlaw-3566	323	10	option	option	NOUN
taxlaw-3566	323	11	,	,	PUNCT
taxlaw-3566	323	12	a	a	DET
taxlaw-3566	323	13	partnership	partnership	NOUN
taxlaw-3566	323	14	agreement	agreement	NOUN
taxlaw-3566	323	15	may	may	AUX
taxlaw-3566	323	16	include	include	VERB
taxlaw-3566	323	17	prohibitions	prohibition	NOUN
taxlaw-3566	323	18	for	for	ADP
taxlaw-3566	323	19	any	any	DET
taxlaw-3566	323	20	partner	partner	NOUN
taxlaw-3566	323	21	to	to	PART
taxlaw-3566	323	22	convert	convert	VERB
taxlaw-3566	323	23	“	"	PUNCT
taxlaw-3566	323	24	into	into	ADP
taxlaw-3566	323	25	a	a	DET
taxlaw-3566	323	26	partnership	partnership	NOUN
taxlaw-3566	323	27	or	or	CCONJ
taxlaw-3566	323	28	disregarded	disregard	VERB
taxlaw-3566	323	29	entity	entity	NOUN
taxlaw-3566	323	30	.	.	PUNCT
taxlaw-3566	324	1	”112	”112	PROPN
taxlaw-3566	324	2	partnership	partnership	NOUN
taxlaw-3566	324	3	agreement	agreement	NOUN
taxlaw-3566	324	4	may	may	AUX
taxlaw-3566	324	5	also	also	ADV
taxlaw-3566	324	6	prohibit	prohibit	VERB
taxlaw-3566	324	7	any	any	DET
taxlaw-3566	324	8	partner	partner	NOUN
taxlaw-3566	324	9	from	from	ADP
taxlaw-3566	324	10	“	"	PUNCT
taxlaw-3566	324	11	transferring	transfer	VERB
taxlaw-3566	324	12	its	its	PRON
taxlaw-3566	324	13	interest	interest	NOUN
taxlaw-3566	324	14	to	to	ADP
taxlaw-3566	324	15	a	a	DET
taxlaw-3566	324	16	person	person	NOUN
taxlaw-3566	324	17	that	that	PRON
taxlaw-3566	324	18	is	be	AUX
taxlaw-3566	324	19	not	not	PART
taxlaw-3566	324	20	an	an	DET
taxlaw-3566	324	21	eligible	eligible	ADJ
taxlaw-3566	324	22	partner	partner	NOUN
taxlaw-3566	324	23	or	or	CCONJ
taxlaw-3566	324	24	in	in	ADP
taxlaw-3566	324	25	a	a	DET
taxlaw-3566	324	26	manner	manner	NOUN
taxlaw-3566	324	27	that	that	PRON
taxlaw-3566	324	28	causes	cause	VERB
taxlaw-3566	324	29	the	the	DET
taxlaw-3566	324	30	partnership	partnership	NOUN
taxlaw-3566	324	31	to	to	PART
taxlaw-3566	324	32	violate	violate	VERB
taxlaw-3566	324	33	the	the	DET
taxlaw-3566	324	34	100partner	100partner	PROPN
taxlaw-3566	324	35	rule	rule	NOUN
taxlaw-3566	324	36	.	.	PUNCT
taxlaw-3566	325	1	”113	”113	PUNCT
taxlaw-3566	325	2	in	in	ADP
taxlaw-3566	325	3	general	general	ADJ
taxlaw-3566	325	4	,	,	PUNCT
taxlaw-3566	325	5	opting	opt	VERB
taxlaw-3566	325	6	out	out	ADP
taxlaw-3566	325	7	should	should	AUX
taxlaw-3566	325	8	always	always	ADV
taxlaw-3566	325	9	be	be	AUX
taxlaw-3566	325	10	the	the	DET
taxlaw-3566	325	11	first	first	ADJ
taxlaw-3566	325	12	choice	choice	NOUN
taxlaw-3566	325	13	to	to	PART
taxlaw-3566	325	14	make	make	VERB
taxlaw-3566	325	15	if	if	SCONJ
taxlaw-3566	325	16	this	this	DET
taxlaw-3566	325	17	choice	choice	NOUN
taxlaw-3566	325	18	is	be	AUX
taxlaw-3566	325	19	available	available	ADJ
taxlaw-3566	325	20	.	.	PUNCT
taxlaw-3566	326	1	second	second	ADJ
taxlaw-3566	326	2	,	,	PUNCT
taxlaw-3566	326	3	new	new	ADJ
taxlaw-3566	326	4	investors	investor	NOUN
taxlaw-3566	326	5	should	should	AUX
taxlaw-3566	326	6	examine	examine	VERB
taxlaw-3566	326	7	a	a	DET
taxlaw-3566	326	8	partnership	partnership	NOUN
taxlaw-3566	326	9	interest	interest	NOUN
taxlaw-3566	326	10	purchase	purchase	NOUN
taxlaw-3566	326	11	agreement	agreement	NOUN
taxlaw-3566	326	12	to	to	PART
taxlaw-3566	326	13	identify	identify	VERB
taxlaw-3566	326	14	whether	whether	SCONJ
taxlaw-3566	326	15	it	it	PRON
taxlaw-3566	326	16	contains	contain	VERB
taxlaw-3566	326	17	indemnity	indemnity	NOUN
taxlaw-3566	326	18	provision	provision	NOUN
taxlaw-3566	326	19	or	or	CCONJ
taxlaw-3566	326	20	clawback	clawback	NOUN
taxlaw-3566	326	21	provision	provision	NOUN
taxlaw-3566	326	22	.	.	PUNCT
taxlaw-3566	327	1	if	if	SCONJ
taxlaw-3566	327	2	there	there	PRON
taxlaw-3566	327	3	are	be	VERB
taxlaw-3566	327	4	none	none	NOUN
taxlaw-3566	327	5	,	,	PUNCT
taxlaw-3566	327	6	new	new	ADJ
taxlaw-3566	327	7	partners	partner	NOUN
taxlaw-3566	327	8	should	should	AUX
taxlaw-3566	327	9	request	request	VERB
taxlaw-3566	327	10	“	"	PUNCT
taxlaw-3566	327	11	an	an	DET
taxlaw-3566	327	12	indemnity	indemnity	NOUN
taxlaw-3566	327	13	for	for	ADP
taxlaw-3566	327	14	pre	pre	ADJ
taxlaw-3566	327	15	-	-	ADJ
taxlaw-3566	327	16	closing	closing	ADJ
taxlaw-3566	327	17	taxes	taxis	NOUN
taxlaw-3566	327	18	from	from	ADP
taxlaw-3566	327	19	the	the	DET
taxlaw-3566	327	20	seller	seller	NOUN
taxlaw-3566	327	21	.	.	PUNCT
taxlaw-3566	327	22	”	"	PUNCT
taxlaw-3566	328	1	114	114	NUM
taxlaw-3566	328	2	clawback	clawback	NOUN
taxlaw-3566	328	3	provisions	provision	NOUN
taxlaw-3566	328	4	generally	generally	ADV
taxlaw-3566	328	5	require	require	VERB
taxlaw-3566	328	6	“	"	PUNCT
taxlaw-3566	328	7	former	former	ADJ
taxlaw-3566	328	8	partners	partner	NOUN
taxlaw-3566	328	9	who	who	PRON
taxlaw-3566	328	10	owned	own	VERB
taxlaw-3566	328	11	interests	interest	NOUN
taxlaw-3566	328	12	in	in	ADP
taxlaw-3566	328	13	the	the	DET
taxlaw-3566	328	14	partnership	partnership	NOUN
taxlaw-3566	328	15	for	for	ADP
taxlaw-3566	328	16	one	one	NUM
taxlaw-3566	328	17	or	or	CCONJ
taxlaw-3566	328	18	more	more	ADJ
taxlaw-3566	328	19	‘	'	PUNCT
taxlaw-3566	328	20	reviewed	review	VERB
taxlaw-3566	328	21	years	year	NOUN
taxlaw-3566	328	22	’	'	PUNCT
taxlaw-3566	328	23	be	be	AUX
taxlaw-3566	328	24	required	require	VERB
taxlaw-3566	328	25	to	to	PART
taxlaw-3566	328	26	pay	pay	VERB
taxlaw-3566	328	27	back	back	ADV
taxlaw-3566	328	28	to	to	ADP
taxlaw-3566	328	29	the	the	DET
taxlaw-3566	328	30	partnership	partnership	NOUN
taxlaw-3566	328	31	its	its	PRON
taxlaw-3566	328	32	pro	pro	ADJ
taxlaw-3566	328	33	rata	rata	ADJ
taxlaw-3566	328	34	share	share	NOUN
taxlaw-3566	328	35	of	of	ADP
taxlaw-3566	328	36	any	any	DET
taxlaw-3566	328	37	resulting	result	VERB
taxlaw-3566	328	38	income	income	NOUN
taxlaw-3566	328	39	tax	tax	NOUN
taxlaw-3566	328	40	liability	liability	NOUN
taxlaw-3566	328	41	resulting	result	VERB
taxlaw-3566	328	42	in	in	ADP
taxlaw-3566	328	43	an	an	DET
taxlaw-3566	328	44	imputed	impute	VERB
taxlaw-3566	328	45	underpayment	underpayment	NOUN
taxlaw-3566	328	46	.	.	PUNCT
taxlaw-3566	328	47	”115	”115	PUNCT
taxlaw-3566	329	1	partnerships	partnership	NOUN
taxlaw-3566	329	2	start	start	VERB
taxlaw-3566	329	3	implementing	implement	VERB
taxlaw-3566	329	4	the	the	DET
taxlaw-3566	329	5	bba	bba	NOUN
taxlaw-3566	329	6	specific	specific	ADJ
taxlaw-3566	329	7	indemnity	indemnity	NOUN
taxlaw-3566	329	8	clauses	clause	NOUN
taxlaw-3566	329	9	in	in	ADP
taxlaw-3566	329	10	response	response	NOUN
taxlaw-3566	329	11	to	to	ADP
taxlaw-3566	329	12	the	the	DET
taxlaw-3566	329	13	partnership	partnership	NOUN
taxlaw-3566	329	14	audit	audit	NOUN
taxlaw-3566	329	15	rules	rule	NOUN
taxlaw-3566	329	16	.	.	PUNCT
taxlaw-3566	330	1	the	the	DET
taxlaw-3566	330	2	indemnity	indemnity	NOUN
taxlaw-3566	330	3	clause	clause	NOUN
taxlaw-3566	330	4	may	may	AUX
taxlaw-3566	330	5	be	be	AUX
taxlaw-3566	330	6	drafted	draft	VERB
taxlaw-3566	330	7	as	as	SCONJ
taxlaw-3566	330	8	follows	follow	VERB
taxlaw-3566	330	9	:	:	PUNCT
taxlaw-3566	330	10	[	[	X
taxlaw-3566	330	11	t]he	t]he	ADV
taxlaw-3566	330	12	general	general	ADJ
taxlaw-3566	330	13	partner	partner	NOUN
taxlaw-3566	330	14	shall	shall	AUX
taxlaw-3566	330	15	reasonably	reasonably	ADV
taxlaw-3566	330	16	determine	determine	VERB
taxlaw-3566	330	17	the	the	DET
taxlaw-3566	330	18	portion	portion	NOUN
taxlaw-3566	330	19	of	of	ADP
taxlaw-3566	330	20	an	an	DET
taxlaw-3566	330	21	imputed	impute	VERB
taxlaw-3566	330	22	underpayment	underpayment	ADJ
taxlaw-3566	330	23	amount	amount	NOUN
taxlaw-3566	330	24	attributable	attributable	ADJ
taxlaw-3566	330	25	to	to	ADP
taxlaw-3566	330	26	each	each	DET
taxlaw-3566	330	27	partner	partner	NOUN
taxlaw-3566	330	28	and/or	and/or	CCONJ
taxlaw-3566	330	29	former	former	ADJ
taxlaw-3566	330	30	partner	partner	NOUN
taxlaw-3566	330	31	.	.	PUNCT
taxlaw-3566	331	1	to	to	ADP
taxlaw-3566	331	2	the	the	DET
taxlaw-3566	331	3	extent	extent	NOUN
taxlaw-3566	331	4	feasible	feasible	ADJ
taxlaw-3566	331	5	,	,	PUNCT
taxlaw-3566	331	6	this	this	DET
taxlaw-3566	331	7	requirement	requirement	NOUN
taxlaw-3566	331	8	shall	shall	AUX
taxlaw-3566	331	9	be	be	AUX
taxlaw-3566	331	10	implemented	implement	VERB
taxlaw-3566	331	11	through	through	ADP
taxlaw-3566	331	12	adjustments	adjustment	NOUN
taxlaw-3566	331	13	to	to	ADP
taxlaw-3566	331	14	distributions	distribution	NOUN
taxlaw-3566	331	15	in	in	ADP
taxlaw-3566	331	16	accordance	accordance	NOUN
taxlaw-3566	331	17	with	with	ADP
taxlaw-3566	331	18	article	article	NOUN
taxlaw-3566	331	19	vi	vi	PROPN
taxlaw-3566	331	20	,	,	PUNCT
taxlaw-3566	331	21	but	but	CCONJ
taxlaw-3566	331	22	partners	partner	NOUN
taxlaw-3566	331	23	and	and	CCONJ
taxlaw-3566	331	24	former	former	ADJ
taxlaw-3566	331	25	partners	partner	NOUN
taxlaw-3566	331	26	shall	shall	AUX
taxlaw-3566	331	27	be	be	AUX
taxlaw-3566	331	28	obligated	obligate	VERB
taxlaw-3566	331	29	to	to	PART
taxlaw-3566	331	30	indemnify	indemnify	VERB
taxlaw-3566	331	31	and	and	CCONJ
taxlaw-3566	331	32	hold	hold	VERB
taxlaw-3566	331	33	harmless	harmless	ADJ
taxlaw-3566	331	34	the	the	DET
taxlaw-3566	331	35	partnership	partnership	NOUN
taxlaw-3566	331	36	to	to	ADP
taxlaw-3566	331	37	the	the	DET
taxlaw-3566	331	38	extent	extent	NOUN
taxlaw-3566	331	39	this	this	DET
taxlaw-3566	331	40	requirement	requirement	NOUN
taxlaw-3566	331	41	can	can	AUX
taxlaw-3566	331	42	not	not	PART
taxlaw-3566	331	43	be	be	AUX
taxlaw-3566	331	44	so	so	ADV
taxlaw-3566	331	45	implemented	implement	VERB
taxlaw-3566	331	46	.	.	PUNCT
taxlaw-3566	332	1	any	any	DET
taxlaw-3566	332	2	portion	portion	NOUN
taxlaw-3566	332	3	of	of	ADP
taxlaw-3566	332	4	an	an	DET
taxlaw-3566	332	5	imputed	impute	VERB
taxlaw-3566	332	6	underpayment	underpayment	ADJ
taxlaw-3566	332	7	amount	amount	NOUN
taxlaw-3566	332	8	that	that	PRON
taxlaw-3566	332	9	the	the	DET
taxlaw-3566	332	10	general	general	ADJ
taxlaw-3566	332	11	partner	partner	NOUN
taxlaw-3566	332	12	attributes	attribute	VERB
taxlaw-3566	332	13	to	to	ADP
taxlaw-3566	332	14	a	a	DET
taxlaw-3566	332	15	former	former	ADJ
taxlaw-3566	332	16	partner	partner	NOUN
taxlaw-3566	332	17	of	of	ADP
taxlaw-3566	332	18	the	the	DET
taxlaw-3566	332	19	partnership	partnership	NOUN
taxlaw-3566	332	20	shall	shall	AUX
taxlaw-3566	332	21	be	be	AUX
taxlaw-3566	332	22	an	an	DET
taxlaw-3566	332	23	obligation	obligation	NOUN
taxlaw-3566	332	24	of	of	ADP
taxlaw-3566	332	25	such	such	ADJ
taxlaw-3566	332	26	former	former	ADJ
taxlaw-3566	332	27	partner	partner	NOUN
taxlaw-3566	332	28	and	and	CCONJ
taxlaw-3566	332	29	any	any	DET
taxlaw-3566	332	30	third	third	ADJ
taxlaw-3566	332	31	-	-	PUNCT
taxlaw-3566	332	32	party	party	NOUN
taxlaw-3566	332	33	transferee	transferee	NOUN
taxlaw-3566	332	34	or	or	CCONJ
taxlaw-3566	332	35	assignee	assignee	NOUN
taxlaw-3566	332	36	of	of	ADP
taxlaw-3566	332	37	such	such	ADJ
taxlaw-3566	332	38	former	former	ADJ
taxlaw-3566	332	39	partner	partner	NOUN
taxlaw-3566	332	40	.	.	PUNCT
taxlaw-3566	333	1	(	(	PUNCT
taxlaw-3566	333	2	emphasis	emphasis	NOUN
taxlaw-3566	333	3	added).116	added).116	PROPN
taxlaw-3566	333	4	109	109	NUM
taxlaw-3566	333	5	see	see	VERB
taxlaw-3566	333	6	conway	conway	PROPN
taxlaw-3566	333	7	,	,	PUNCT
taxlaw-3566	333	8	supra	supra	PROPN
taxlaw-3566	333	9	note	note	NOUN
taxlaw-3566	333	10	58	58	NUM
taxlaw-3566	333	11	,	,	PUNCT
taxlaw-3566	333	12	at	at	ADP
taxlaw-3566	333	13	3	3	NUM
taxlaw-3566	333	14	.	.	NOUN
taxlaw-3566	333	15	110	110	NUM
taxlaw-3566	333	16	see	see	VERB
taxlaw-3566	333	17	partain	partain	NOUN
taxlaw-3566	333	18	,	,	PUNCT
taxlaw-3566	333	19	supra	supra	PROPN
taxlaw-3566	333	20	note	note	PROPN
taxlaw-3566	333	21	46	46	NUM
taxlaw-3566	333	22	;	;	PUNCT
taxlaw-3566	333	23	see	see	VERB
taxlaw-3566	333	24	also	also	ADV
taxlaw-3566	333	25	private	private	ADJ
taxlaw-3566	333	26	investment	investment	NOUN
taxlaw-3566	333	27	fund	fund	NOUN
taxlaw-3566	333	28	,	,	PUNCT
taxlaw-3566	333	29	supra	supra	PROPN
taxlaw-3566	333	30	note	note	NOUN
taxlaw-3566	333	31	5	5	NUM
taxlaw-3566	333	32	.	.	SYM
taxlaw-3566	333	33	111	111	NUM
taxlaw-3566	333	34	conway	conway	NOUN
taxlaw-3566	333	35	,	,	PUNCT
taxlaw-3566	333	36	supra	supra	PROPN
taxlaw-3566	333	37	note	note	NOUN
taxlaw-3566	333	38	58	58	NUM
taxlaw-3566	333	39	,	,	PUNCT
taxlaw-3566	333	40	at	at	ADP
taxlaw-3566	333	41	8	8	NUM
taxlaw-3566	333	42	.	.	X
taxlaw-3566	333	43	112	112	NUM
taxlaw-3566	334	1	i	i	PROPN
taxlaw-3566	334	2	d.	d.	PROPN
taxlaw-3566	334	3	113	113	NUM
taxlaw-3566	335	1	i	i	PRON
taxlaw-3566	335	2	d.	d.	PROPN
taxlaw-3566	335	3	114	114	NUM
taxlaw-3566	336	1	i	i	PRON
taxlaw-3566	336	2	d.	d.	PROPN
taxlaw-3566	336	3	at	at	ADP
taxlaw-3566	336	4	9	9	NUM
taxlaw-3566	336	5	.	.	SYM
taxlaw-3566	336	6	115	115	NUM
taxlaw-3566	336	7	jerald	jerald	PROPN
taxlaw-3566	336	8	david	david	PROPN
taxlaw-3566	336	9	august	august	PROPN
taxlaw-3566	336	10	&	&	CCONJ
taxlaw-3566	336	11	megan	megan	PROPN
taxlaw-3566	336	12	l.	l.	PROPN
taxlaw-3566	336	13	brackney	brackney	PROPN
taxlaw-3566	336	14	,	,	PUNCT
taxlaw-3566	336	15	the	the	DET
taxlaw-3566	336	16	tefra	tefra	PROPN
taxlaw-3566	336	17	partnership	partnership	PROPN
taxlaw-3566	336	18	audit	audit	NOUN
taxlaw-3566	336	19	repeal	repeal	NOUN
taxlaw-3566	336	20	:	:	PUNCT
taxlaw-3566	336	21	partnership	partnership	NOUN
taxlaw-3566	336	22	and	and	CCONJ
taxlaw-3566	336	23	partner	partner	NOUN
taxlaw-3566	336	24	impacts	impact	NOUN
taxlaw-3566	336	25	,	,	PUNCT
taxlaw-3566	336	26	vcxg0523	vcxg0523	PROPN
taxlaw-3566	336	27	ali	ali	PROPN
taxlaw-3566	336	28	-	-	PUNCT
taxlaw-3566	336	29	cle	cle	NOUN
taxlaw-3566	336	30	1	1	NUM
taxlaw-3566	336	31	(	(	PUNCT
taxlaw-3566	336	32	2016	2016	NUM
taxlaw-3566	336	33	)	)	PUNCT
taxlaw-3566	336	34	.	.	PUNCT
taxlaw-3566	337	1	116	116	NUM
taxlaw-3566	337	2	private	private	ADJ
taxlaw-3566	337	3	equity	equity	NOUN
taxlaw-3566	337	4	funds	fund	NOUN
taxlaw-3566	337	5	business	business	NOUN
taxlaw-3566	337	6	structure	structure	NOUN
taxlaw-3566	337	7	and	and	CCONJ
taxlaw-3566	337	8	operations	operation	NOUN
taxlaw-3566	337	9	appendix	appendix	VERB
taxlaw-3566	337	10	d1	d1	NOUN
taxlaw-3566	337	11	,	,	PUNCT
taxlaw-3566	337	12	amended	amend	VERB
taxlaw-3566	337	13	and	and	CCONJ
taxlaw-3566	337	14	restated	restate	VERB
taxlaw-3566	337	15	agreement	agreement	NOUN
taxlaw-3566	337	16	of	of	ADP
taxlaw-3566	337	17	limited	limited	ADJ
taxlaw-3566	337	18	partnership	partnership	NOUN
taxlaw-3566	337	19	,	,	PUNCT
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taxlaw-3566	337	21	(	(	PUNCT
taxlaw-3566	337	22	last	last	ADV
taxlaw-3566	337	23	visited	visit	VERB
taxlaw-3566	337	24	11/24/18	11/24/18	NUM
taxlaw-3566	337	25	)	)	PUNCT
taxlaw-3566	337	26	.	.	PUNCT
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taxlaw-3566	338	7	2019	2019	NUM
taxlaw-3566	338	8	]	]	PUNCT
taxlaw-3566	338	9	245	245	NUM
taxlaw-3566	338	10	the	the	DET
taxlaw-3566	338	11	partnership	partnership	NOUN
taxlaw-3566	338	12	audit	audit	NOUN
taxlaw-3566	338	13	rules	rule	NOUN
taxlaw-3566	338	14	of	of	ADP
taxlaw-3566	338	15	2015	2015	NUM
taxlaw-3566	338	16	:	:	PUNCT
taxlaw-3566	338	17	the	the	DET
taxlaw-3566	338	18	implications	implication	NOUN
taxlaw-3566	338	19	for	for	ADP
taxlaw-3566	338	20	misvalued	misvalued	ADJ
taxlaw-3566	338	21	private	private	ADJ
taxlaw-3566	338	22	funds	fund	NOUN
taxlaw-3566	338	23	and	and	CCONJ
taxlaw-3566	338	24	new	new	ADJ
taxlaw-3566	338	25	partners	partner	NOUN
taxlaw-3566	338	26	this	this	DET
taxlaw-3566	338	27	clause	clause	NOUN
taxlaw-3566	338	28	provides	provide	VERB
taxlaw-3566	338	29	new	new	ADJ
taxlaw-3566	338	30	partners	partner	NOUN
taxlaw-3566	338	31	with	with	ADP
taxlaw-3566	338	32	an	an	DET
taxlaw-3566	338	33	indemnification	indemnification	NOUN
taxlaw-3566	338	34	right	right	ADJ
taxlaw-3566	338	35	against	against	ADP
taxlaw-3566	338	36	former	former	ADJ
taxlaw-3566	338	37	partners	partner	NOUN
taxlaw-3566	338	38	.	.	PUNCT
taxlaw-3566	339	1	although	although	SCONJ
taxlaw-3566	339	2	new	new	ADJ
taxlaw-3566	339	3	partners	partner	NOUN
taxlaw-3566	339	4	are	be	AUX
taxlaw-3566	339	5	provided	provide	VERB
taxlaw-3566	339	6	with	with	ADP
taxlaw-3566	339	7	this	this	DET
taxlaw-3566	339	8	legal	legal	ADJ
taxlaw-3566	339	9	right	right	NOUN
taxlaw-3566	339	10	,	,	PUNCT
taxlaw-3566	339	11	it	it	PRON
taxlaw-3566	339	12	may	may	AUX
taxlaw-3566	339	13	not	not	PART
taxlaw-3566	339	14	be	be	AUX
taxlaw-3566	339	15	the	the	DET
taxlaw-3566	339	16	most	most	ADV
taxlaw-3566	339	17	convenient	convenient	ADJ
taxlaw-3566	339	18	way	way	NOUN
taxlaw-3566	339	19	to	to	PART
taxlaw-3566	339	20	seek	seek	VERB
taxlaw-3566	339	21	former	former	ADJ
taxlaw-3566	339	22	partners	partner	NOUN
taxlaw-3566	339	23	’	'	PUNCT
taxlaw-3566	339	24	contributions	contribution	NOUN
taxlaw-3566	339	25	because	because	SCONJ
taxlaw-3566	339	26	it	it	PRON
taxlaw-3566	339	27	adds	add	VERB
taxlaw-3566	339	28	transactional	transactional	ADJ
taxlaw-3566	339	29	costs	cost	NOUN
taxlaw-3566	339	30	for	for	ADP
taxlaw-3566	339	31	new	new	ADJ
taxlaw-3566	339	32	partners	partner	NOUN
taxlaw-3566	339	33	and	and	CCONJ
taxlaw-3566	339	34	uncertainties	uncertainty	NOUN
taxlaw-3566	339	35	about	about	ADP
taxlaw-3566	339	36	potential	potential	ADJ
taxlaw-3566	339	37	over	over	NOUN
taxlaw-3566	339	38	-	-	PUNCT
taxlaw-3566	339	39	taxation	taxation	NOUN
taxlaw-3566	339	40	in	in	ADP
taxlaw-3566	339	41	case	case	NOUN
taxlaw-3566	339	42	former	former	ADJ
taxlaw-3566	339	43	partners	partner	NOUN
taxlaw-3566	339	44	can	can	AUX
taxlaw-3566	339	45	not	not	PART
taxlaw-3566	339	46	be	be	AUX
taxlaw-3566	339	47	located	locate	VERB
taxlaw-3566	339	48	.	.	PUNCT
taxlaw-3566	340	1	additionally	additionally	ADV
taxlaw-3566	340	2	,	,	PUNCT
taxlaw-3566	340	3	new	new	ADJ
taxlaw-3566	340	4	partners	partner	NOUN
taxlaw-3566	340	5	must	must	AUX
taxlaw-3566	340	6	take	take	VERB
taxlaw-3566	340	7	into	into	ADP
taxlaw-3566	340	8	account	account	NOUN
taxlaw-3566	340	9	a	a	DET
taxlaw-3566	340	10	legal	legal	ADJ
taxlaw-3566	340	11	obligation	obligation	NOUN
taxlaw-3566	340	12	which	which	PRON
taxlaw-3566	340	13	they	they	PRON
taxlaw-3566	340	14	are	be	AUX
taxlaw-3566	340	15	acquiring	acquire	VERB
taxlaw-3566	340	16	:	:	PUNCT
taxlaw-3566	340	17	where	where	SCONJ
taxlaw-3566	340	18	“	"	PUNCT
taxlaw-3566	340	19	a	a	DET
taxlaw-3566	340	20	partner	partner	NOUN
taxlaw-3566	340	21	transfers	transfer	NOUN
taxlaw-3566	340	22	all	all	PRON
taxlaw-3566	340	23	or	or	CCONJ
taxlaw-3566	340	24	any	any	PRON
taxlaw-3566	340	25	portion	portion	NOUN
taxlaw-3566	340	26	of	of	ADP
taxlaw-3566	340	27	its	its	PRON
taxlaw-3566	340	28	interest	interest	NOUN
taxlaw-3566	340	29	in	in	ADP
taxlaw-3566	340	30	the	the	DET
taxlaw-3566	340	31	partnership	partnership	NOUN
taxlaw-3566	340	32	,	,	PUNCT
taxlaw-3566	340	33	the	the	DET
taxlaw-3566	340	34	transferee	transferee	PROPN
taxlaw-3566	340	35	partner	partner	NOUN
taxlaw-3566	340	36	will	will	AUX
taxlaw-3566	340	37	generally	generally	ADV
taxlaw-3566	340	38	be	be	AUX
taxlaw-3566	340	39	made	make	VERB
taxlaw-3566	340	40	jointly	jointly	ADV
taxlaw-3566	340	41	and	and	CCONJ
taxlaw-3566	340	42	severally	severally	ADV
taxlaw-3566	340	43	liable	liable	ADJ
taxlaw-3566	340	44	for	for	ADP
taxlaw-3566	340	45	any	any	DET
taxlaw-3566	340	46	taxes	taxis	NOUN
taxlaw-3566	340	47	,	,	PUNCT
taxlaw-3566	340	48	interest	interest	NOUN
taxlaw-3566	340	49	,	,	PUNCT
taxlaw-3566	340	50	and	and	CCONJ
taxlaw-3566	340	51	penalties	penalty	NOUN
taxlaw-3566	340	52	attributable	attributable	ADJ
taxlaw-3566	340	53	to	to	ADP
taxlaw-3566	340	54	the	the	DET
taxlaw-3566	340	55	transferor	transferor	NOUN
taxlaw-3566	340	56	partner	partner	NOUN
taxlaw-3566	340	57	.	.	PUNCT
taxlaw-3566	340	58	”117	”117	PUNCT
taxlaw-3566	341	1	thus	thus	ADV
taxlaw-3566	341	2	,	,	PUNCT
taxlaw-3566	341	3	despite	despite	SCONJ
taxlaw-3566	341	4	the	the	DET
taxlaw-3566	341	5	indemnity	indemnity	NOUN
taxlaw-3566	341	6	provisions	provision	NOUN
taxlaw-3566	341	7	,	,	PUNCT
taxlaw-3566	341	8	new	new	ADJ
taxlaw-3566	341	9	partners	partner	NOUN
taxlaw-3566	341	10	are	be	AUX
taxlaw-3566	341	11	still	still	ADV
taxlaw-3566	341	12	exposed	expose	VERB
taxlaw-3566	341	13	to	to	ADP
taxlaw-3566	341	14	risk	risk	NOUN
taxlaw-3566	341	15	of	of	ADP
taxlaw-3566	341	16	tax	tax	NOUN
taxlaw-3566	341	17	overpayments	overpayment	NOUN
taxlaw-3566	341	18	.	.	PUNCT
taxlaw-3566	342	1	for	for	ADP
taxlaw-3566	342	2	this	this	DET
taxlaw-3566	342	3	reason	reason	NOUN
taxlaw-3566	342	4	,	,	PUNCT
taxlaw-3566	342	5	indemnification	indemnification	NOUN
taxlaw-3566	342	6	provision	provision	NOUN
taxlaw-3566	342	7	may	may	AUX
taxlaw-3566	342	8	not	not	PART
taxlaw-3566	342	9	be	be	AUX
taxlaw-3566	342	10	the	the	DET
taxlaw-3566	342	11	best	good	ADJ
taxlaw-3566	342	12	option	option	NOUN
taxlaw-3566	342	13	to	to	PART
taxlaw-3566	342	14	use	use	VERB
taxlaw-3566	342	15	because	because	SCONJ
taxlaw-3566	342	16	it	it	PRON
taxlaw-3566	342	17	still	still	ADV
taxlaw-3566	342	18	exposes	expose	VERB
taxlaw-3566	342	19	new	new	ADJ
taxlaw-3566	342	20	partners	partner	NOUN
taxlaw-3566	342	21	to	to	PART
taxlaw-3566	342	22	risk	risk	VERB
taxlaw-3566	342	23	of	of	ADP
taxlaw-3566	342	24	over	over	ADP
taxlaw-3566	342	25	-	-	PUNCT
taxlaw-3566	342	26	taxation	taxation	NOUN
taxlaw-3566	342	27	and	and	CCONJ
taxlaw-3566	342	28	additional	additional	ADJ
taxlaw-3566	342	29	transaction	transaction	NOUN
taxlaw-3566	342	30	costs	cost	NOUN
taxlaw-3566	342	31	of	of	ADP
taxlaw-3566	342	32	including	include	VERB
taxlaw-3566	342	33	this	this	DET
taxlaw-3566	342	34	provision	provision	NOUN
taxlaw-3566	342	35	and	and	CCONJ
taxlaw-3566	342	36	looking	look	VERB
taxlaw-3566	342	37	for	for	ADP
taxlaw-3566	342	38	former	former	ADJ
taxlaw-3566	342	39	partners	partner	NOUN
taxlaw-3566	342	40	.	.	PUNCT
taxlaw-3566	343	1	third	third	ADV
taxlaw-3566	343	2	,	,	PUNCT
taxlaw-3566	343	3	as	as	ADP
taxlaw-3566	343	4	an	an	DET
taxlaw-3566	343	5	alternative	alternative	NOUN
taxlaw-3566	343	6	to	to	ADP
taxlaw-3566	343	7	the	the	DET
taxlaw-3566	343	8	indemnity	indemnity	NOUN
taxlaw-3566	343	9	or	or	CCONJ
taxlaw-3566	343	10	clawback	clawback	NOUN
taxlaw-3566	343	11	provision	provision	NOUN
taxlaw-3566	343	12	inclusion	inclusion	NOUN
taxlaw-3566	343	13	,	,	PUNCT
taxlaw-3566	343	14	the	the	DET
taxlaw-3566	343	15	partnership	partnership	NOUN
taxlaw-3566	343	16	agreement	agreement	NOUN
taxlaw-3566	343	17	may	may	AUX
taxlaw-3566	343	18	include	include	VERB
taxlaw-3566	343	19	the	the	DET
taxlaw-3566	343	20	clause	clause	NOUN
taxlaw-3566	343	21	requiring	require	VERB
taxlaw-3566	343	22	the	the	DET
taxlaw-3566	343	23	partnership	partnership	NOUN
taxlaw-3566	343	24	“	"	PUNCT
taxlaw-3566	343	25	to	to	PART
taxlaw-3566	343	26	create	create	VERB
taxlaw-3566	343	27	a	a	DET
taxlaw-3566	343	28	reserve	reserve	NOUN
taxlaw-3566	343	29	for	for	ADP
taxlaw-3566	343	30	unpaid	unpaid	ADJ
taxlaw-3566	343	31	taxes	taxis	NOUN
taxlaw-3566	343	32	.	.	PUNCT
taxlaw-3566	344	1	”118	”118	VERB
taxlaw-3566	344	2	the	the	DET
taxlaw-3566	344	3	general	general	ADJ
taxlaw-3566	344	4	partner	partner	NOUN
taxlaw-3566	344	5	or	or	CCONJ
taxlaw-3566	344	6	the	the	DET
taxlaw-3566	344	7	manager	manager	NOUN
taxlaw-3566	344	8	may	may	AUX
taxlaw-3566	344	9	be	be	AUX
taxlaw-3566	344	10	in	in	ADP
taxlaw-3566	344	11	charge	charge	NOUN
taxlaw-3566	344	12	of	of	ADP
taxlaw-3566	344	13	setting	set	VERB
taxlaw-3566	344	14	up	up	ADP
taxlaw-3566	344	15	this	this	DET
taxlaw-3566	344	16	reserve.119	reserve.119	NOUN
taxlaw-3566	344	17	the	the	DET
taxlaw-3566	344	18	problem	problem	NOUN
taxlaw-3566	344	19	with	with	ADP
taxlaw-3566	344	20	the	the	DET
taxlaw-3566	344	21	tax	tax	NOUN
taxlaw-3566	344	22	reserve	reserve	NOUN
taxlaw-3566	344	23	or	or	CCONJ
taxlaw-3566	344	24	fund	fund	NOUN
taxlaw-3566	344	25	is	be	AUX
taxlaw-3566	344	26	that	that	SCONJ
taxlaw-3566	344	27	investors	investor	NOUN
taxlaw-3566	344	28	may	may	AUX
taxlaw-3566	344	29	become	become	VERB
taxlaw-3566	344	30	concerned	concerned	ADJ
taxlaw-3566	344	31	if	if	SCONJ
taxlaw-3566	344	32	the	the	DET
taxlaw-3566	344	33	managers	manager	NOUN
taxlaw-3566	344	34	use	use	VERB
taxlaw-3566	344	35	too	too	ADV
taxlaw-3566	344	36	much	much	ADJ
taxlaw-3566	344	37	caution	caution	NOUN
taxlaw-3566	344	38	in	in	ADP
taxlaw-3566	344	39	setting	set	VERB
taxlaw-3566	344	40	up	up	ADP
taxlaw-3566	344	41	a	a	DET
taxlaw-3566	344	42	tax	tax	NOUN
taxlaw-3566	344	43	reserve.120	reserve.120	NOUN
taxlaw-3566	344	44	this	this	DET
taxlaw-3566	344	45	protective	protective	ADJ
taxlaw-3566	344	46	option	option	NOUN
taxlaw-3566	344	47	,	,	PUNCT
taxlaw-3566	344	48	nevertheless	nevertheless	ADV
taxlaw-3566	344	49	,	,	PUNCT
taxlaw-3566	344	50	is	be	AUX
taxlaw-3566	344	51	preferable	preferable	ADJ
taxlaw-3566	344	52	over	over	ADP
taxlaw-3566	344	53	indemnification	indemnification	NOUN
taxlaw-3566	344	54	clause	clause	NOUN
taxlaw-3566	344	55	because	because	SCONJ
taxlaw-3566	344	56	“	"	PUNCT
taxlaw-3566	344	57	it	it	PRON
taxlaw-3566	344	58	’s	’	VERB
taxlaw-3566	344	59	impractical	impractical	ADJ
taxlaw-3566	344	60	for	for	SCONJ
taxlaw-3566	344	61	the	the	DET
taxlaw-3566	344	62	purchaser	purchaser	NOUN
taxlaw-3566	344	63	to	to	PART
taxlaw-3566	344	64	submit	submit	VERB
taxlaw-3566	344	65	an	an	DET
taxlaw-3566	344	66	indemnification	indemnification	NOUN
taxlaw-3566	344	67	claim	claim	NOUN
taxlaw-3566	344	68	to	to	ADP
taxlaw-3566	344	69	the	the	DET
taxlaw-3566	344	70	partnership	partnership	NOUN
taxlaw-3566	344	71	and	and	CCONJ
taxlaw-3566	344	72	then	then	ADV
taxlaw-3566	344	73	have	have	VERB
taxlaw-3566	344	74	the	the	DET
taxlaw-3566	344	75	partnership	partnership	NOUN
taxlaw-3566	344	76	chase	chase	NOUN
taxlaw-3566	344	77	after	after	ADP
taxlaw-3566	344	78	all	all	DET
taxlaw-3566	344	79	the	the	DET
taxlaw-3566	344	80	former	former	ADJ
taxlaw-3566	344	81	partners	partner	NOUN
taxlaw-3566	344	82	.	.	PUNCT
taxlaw-3566	344	83	”121	”121	PUNCT
taxlaw-3566	344	84	the	the	DET
taxlaw-3566	344	85	reserve	reserve	NOUN
taxlaw-3566	344	86	,	,	PUNCT
taxlaw-3566	344	87	on	on	ADP
taxlaw-3566	344	88	the	the	DET
taxlaw-3566	344	89	other	other	ADJ
taxlaw-3566	344	90	hand	hand	NOUN
taxlaw-3566	344	91	,	,	PUNCT
taxlaw-3566	344	92	is	be	AUX
taxlaw-3566	344	93	a	a	DET
taxlaw-3566	344	94	more	more	ADV
taxlaw-3566	344	95	convenient	convenient	ADJ
taxlaw-3566	344	96	option	option	NOUN
taxlaw-3566	344	97	for	for	ADP
taxlaw-3566	344	98	a	a	DET
taxlaw-3566	344	99	new	new	ADJ
taxlaw-3566	344	100	partner	partner	NOUN
taxlaw-3566	344	101	and	and	CCONJ
taxlaw-3566	344	102	for	for	ADP
taxlaw-3566	344	103	this	this	DET
taxlaw-3566	344	104	reason	reason	NOUN
taxlaw-3566	344	105	,	,	PUNCT
taxlaw-3566	344	106	new	new	ADJ
taxlaw-3566	344	107	partners	partner	NOUN
taxlaw-3566	344	108	frequently	frequently	ADV
taxlaw-3566	344	109	require	require	VERB
taxlaw-3566	344	110	the	the	DET
taxlaw-3566	344	111	partnership	partnership	NOUN
taxlaw-3566	344	112	“	"	PUNCT
taxlaw-3566	344	113	to	to	PART
taxlaw-3566	344	114	retain	retain	VERB
taxlaw-3566	344	115	a	a	DET
taxlaw-3566	344	116	sufficient	sufficient	ADJ
taxlaw-3566	344	117	amount	amount	NOUN
taxlaw-3566	344	118	of	of	ADP
taxlaw-3566	344	119	cash	cash	NOUN
taxlaw-3566	344	120	to	to	PART
taxlaw-3566	344	121	pay	pay	VERB
taxlaw-3566	344	122	any	any	DET
taxlaw-3566	344	123	contingent	contingent	ADJ
taxlaw-3566	344	124	liabilities	liability	NOUN
taxlaw-3566	344	125	,	,	PUNCT
taxlaw-3566	344	126	”	"	PUNCT
taxlaw-3566	344	127	which	which	PRON
taxlaw-3566	344	128	may	may	AUX
taxlaw-3566	344	129	include	include	VERB
taxlaw-3566	344	130	tax	tax	NOUN
taxlaw-3566	344	131	underpayments.122	underpayments.122	PROPN
taxlaw-3566	344	132	a	a	DET
taxlaw-3566	344	133	reserve	reserve	NOUN
taxlaw-3566	344	134	can	can	AUX
taxlaw-3566	344	135	be	be	AUX
taxlaw-3566	344	136	created	create	VERB
taxlaw-3566	344	137	by	by	ADP
taxlaw-3566	344	138	contributing	contribute	VERB
taxlaw-3566	344	139	to	to	ADP
taxlaw-3566	344	140	“	"	PUNCT
taxlaw-3566	344	141	a	a	DET
taxlaw-3566	344	142	trust	trust	NOUN
taxlaw-3566	344	143	the	the	DET
taxlaw-3566	344	144	amount	amount	NOUN
taxlaw-3566	344	145	of	of	ADP
taxlaw-3566	344	146	cash	cash	NOUN
taxlaw-3566	344	147	necessary	necessary	ADJ
taxlaw-3566	344	148	to	to	PART
taxlaw-3566	344	149	cover	cover	VERB
taxlaw-3566	344	150	contingent	contingent	ADJ
taxlaw-3566	344	151	liabilities	liability	NOUN
taxlaw-3566	344	152	.	.	PUNCT
taxlaw-3566	344	153	”123	”123	NOUN
taxlaw-3566	344	154	as	as	ADP
taxlaw-3566	344	155	a	a	DET
taxlaw-3566	344	156	result	result	NOUN
taxlaw-3566	344	157	,	,	PUNCT
taxlaw-3566	344	158	the	the	DET
taxlaw-3566	344	159	partners	partner	NOUN
taxlaw-3566	344	160	are	be	AUX
taxlaw-3566	344	161	becoming	become	VERB
taxlaw-3566	344	162	the	the	DET
taxlaw-3566	344	163	beneficiaries	beneficiary	NOUN
taxlaw-3566	344	164	of	of	ADP
taxlaw-3566	344	165	that	that	DET
taxlaw-3566	344	166	trust	trust	NOUN
taxlaw-3566	344	167	and	and	CCONJ
taxlaw-3566	344	168	will	will	AUX
taxlaw-3566	344	169	be	be	AUX
taxlaw-3566	344	170	“	"	PUNCT
taxlaw-3566	344	171	entitled	entitle	VERB
taxlaw-3566	344	172	to	to	PART
taxlaw-3566	344	173	receive	receive	VERB
taxlaw-3566	344	174	any	any	PRON
taxlaw-3566	344	175	of	of	ADP
taxlaw-3566	344	176	the	the	DET
taxlaw-3566	344	177	cash	cash	NOUN
taxlaw-3566	344	178	held	hold	VERB
taxlaw-3566	344	179	by	by	ADP
taxlaw-3566	344	180	it	it	PRON
taxlaw-3566	344	181	at	at	ADP
taxlaw-3566	344	182	the	the	DET
taxlaw-3566	344	183	end	end	NOUN
taxlaw-3566	344	184	of	of	ADP
taxlaw-3566	344	185	the	the	DET
taxlaw-3566	344	186	trust	trust	NOUN
taxlaw-3566	344	187	’s	’s	PART
taxlaw-3566	344	188	term	term	NOUN
taxlaw-3566	344	189	.	.	PUNCT
taxlaw-3566	345	1	”124	”124	ADJ
taxlaw-3566	345	2	creation	creation	NOUN
taxlaw-3566	345	3	of	of	ADP
taxlaw-3566	345	4	trust	trust	NOUN
taxlaw-3566	345	5	would	would	AUX
taxlaw-3566	345	6	make	make	VERB
taxlaw-3566	345	7	a	a	DET
taxlaw-3566	345	8	general	general	ADJ
taxlaw-3566	345	9	partner	partner	NOUN
taxlaw-3566	345	10	liable	liable	ADJ
taxlaw-3566	345	11	for	for	ADP
taxlaw-3566	345	12	any	any	DET
taxlaw-3566	345	13	contingent	contingent	ADJ
taxlaw-3566	345	14	liabilities	liability	NOUN
taxlaw-3566	345	15	,	,	PUNCT
taxlaw-3566	345	16	including	include	VERB
taxlaw-3566	345	17	tax	tax	NOUN
taxlaw-3566	345	18	underpayments	underpayment	NOUN
taxlaw-3566	345	19	.	.	PUNCT
taxlaw-3566	346	1	more	more	ADV
taxlaw-3566	346	2	importantly	importantly	ADV
taxlaw-3566	346	3	,	,	PUNCT
taxlaw-3566	346	4	a	a	DET
taxlaw-3566	346	5	general	general	ADJ
taxlaw-3566	346	6	partner	partner	NOUN
taxlaw-3566	346	7	would	would	AUX
taxlaw-3566	346	8	not	not	PART
taxlaw-3566	346	9	be	be	AUX
taxlaw-3566	346	10	able	able	ADJ
taxlaw-3566	346	11	to	to	PART
taxlaw-3566	346	12	go	go	VERB
taxlaw-3566	346	13	after	after	ADP
taxlaw-3566	346	14	the	the	DET
taxlaw-3566	346	15	former	former	ADJ
taxlaw-3566	346	16	partners.125	partners.125	NOUN
taxlaw-3566	346	17	thus	thus	ADV
taxlaw-3566	346	18	,	,	PUNCT
taxlaw-3566	346	19	creation	creation	NOUN
taxlaw-3566	346	20	of	of	ADP
taxlaw-3566	346	21	the	the	DET
taxlaw-3566	346	22	tax	tax	NOUN
taxlaw-3566	346	23	reserve	reserve	NOUN
taxlaw-3566	346	24	provides	provide	VERB
taxlaw-3566	346	25	with	with	ADP
taxlaw-3566	346	26	a	a	DET
taxlaw-3566	346	27	convenient	convenient	ADJ
taxlaw-3566	346	28	mechanism	mechanism	NOUN
taxlaw-3566	346	29	for	for	SCONJ
taxlaw-3566	346	30	new	new	ADJ
taxlaw-3566	346	31	partners	partner	NOUN
taxlaw-3566	346	32	to	to	PART
taxlaw-3566	346	33	protect	protect	VERB
taxlaw-3566	346	34	themselves	themselves	PRON
taxlaw-3566	346	35	from	from	ADP
taxlaw-3566	346	36	tax	tax	NOUN
taxlaw-3566	346	37	underpayments	underpayment	NOUN
taxlaw-3566	346	38	;	;	PUNCT
taxlaw-3566	346	39	on	on	ADP
taxlaw-3566	346	40	the	the	DET
taxlaw-3566	346	41	other	other	ADJ
taxlaw-3566	346	42	hand	hand	NOUN
taxlaw-3566	346	43	,	,	PUNCT
taxlaw-3566	346	44	the	the	DET
taxlaw-3566	346	45	former	former	ADJ
taxlaw-3566	346	46	partners	partner	NOUN
taxlaw-3566	346	47	are	be	AUX
taxlaw-3566	346	48	released	release	VERB
taxlaw-3566	346	49	from	from	ADP
taxlaw-3566	346	50	liabilities	liability	NOUN
taxlaw-3566	346	51	,	,	PUNCT
taxlaw-3566	346	52	so	so	CCONJ
taxlaw-3566	346	53	any	any	DET
taxlaw-3566	346	54	shortage	shortage	NOUN
taxlaw-3566	346	55	of	of	ADP
taxlaw-3566	346	56	funds	fund	NOUN
taxlaw-3566	346	57	in	in	ADP
taxlaw-3566	346	58	this	this	DET
taxlaw-3566	346	59	tax	tax	NOUN
taxlaw-3566	346	60	reserve	reserve	NOUN
taxlaw-3566	346	61	would	would	AUX
taxlaw-3566	346	62	still	still	ADV
taxlaw-3566	346	63	become	become	VERB
taxlaw-3566	346	64	new	new	ADJ
taxlaw-3566	346	65	partners	partner	NOUN
taxlaw-3566	346	66	’	'	PUNCT
taxlaw-3566	346	67	responsibility	responsibility	NOUN
taxlaw-3566	346	68	.	.	PUNCT
taxlaw-3566	347	1	another	another	DET
taxlaw-3566	347	2	important	important	ADJ
taxlaw-3566	347	3	concern	concern	NOUN
taxlaw-3566	347	4	in	in	ADP
taxlaw-3566	347	5	creating	create	VERB
taxlaw-3566	347	6	a	a	DET
taxlaw-3566	347	7	tax	tax	NOUN
taxlaw-3566	347	8	reserve	reserve	NOUN
taxlaw-3566	347	9	is	be	AUX
taxlaw-3566	347	10	the	the	DET
taxlaw-3566	347	11	way	way	NOUN
taxlaw-3566	347	12	to	to	PART
taxlaw-3566	347	13	determine	determine	VERB
taxlaw-3566	347	14	the	the	DET
taxlaw-3566	347	15	amounts	amount	NOUN
taxlaw-3566	347	16	to	to	PART
taxlaw-3566	347	17	be	be	AUX
taxlaw-3566	347	18	charged	charge	VERB
taxlaw-3566	347	19	from	from	ADP
taxlaw-3566	347	20	partners	partner	NOUN
taxlaw-3566	347	21	.	.	PUNCT
taxlaw-3566	348	1	one	one	NUM
taxlaw-3566	348	2	of	of	ADP
taxlaw-3566	348	3	the	the	DET
taxlaw-3566	348	4	possible	possible	ADJ
taxlaw-3566	348	5	solutions	solution	NOUN
taxlaw-3566	348	6	is	be	AUX
taxlaw-3566	348	7	to	to	PART
taxlaw-3566	348	8	charge	charge	VERB
taxlaw-3566	348	9	audit	audit	NOUN
taxlaw-3566	348	10	expenses	expense	NOUN
taxlaw-3566	348	11	in	in	ADP
taxlaw-3566	348	12	the	the	DET
taxlaw-3566	348	13	same	same	ADJ
taxlaw-3566	348	14	117	117	NUM
taxlaw-3566	348	15	see	see	NOUN
taxlaw-3566	348	16	conway	conway	PROPN
taxlaw-3566	348	17	,	,	PUNCT
taxlaw-3566	348	18	supra	supra	PROPN
taxlaw-3566	348	19	note	note	NOUN
taxlaw-3566	348	20	58	58	NUM
taxlaw-3566	348	21	,	,	PUNCT
taxlaw-3566	348	22	at	at	ADP
taxlaw-3566	348	23	8	8	NUM
taxlaw-3566	348	24	.	.	PUNCT
taxlaw-3566	348	25	118	118	NUM
taxlaw-3566	348	26	august	august	PROPN
taxlaw-3566	348	27	&	&	CCONJ
taxlaw-3566	348	28	brackney	brackney	NOUN
taxlaw-3566	348	29	,	,	PUNCT
taxlaw-3566	348	30	supra	supra	PROPN
taxlaw-3566	348	31	note	note	NOUN
taxlaw-3566	348	32	115	115	NUM
taxlaw-3566	348	33	.	.	PUNCT
taxlaw-3566	349	1	119	119	NUM
taxlaw-3566	350	1	i	i	PRON
taxlaw-3566	350	2	d.	d.	PROPN
taxlaw-3566	350	3	120	120	NUM
taxlaw-3566	351	1	i	i	PROPN
taxlaw-3566	351	2	d.	d.	PROPN
taxlaw-3566	351	3	121	121	NUM
taxlaw-3566	351	4	robert	robert	PROPN
taxlaw-3566	351	5	m.	m.	PROPN
taxlaw-3566	351	6	kane	kane	PROPN
taxlaw-3566	351	7	,	,	PUNCT
taxlaw-3566	351	8	partnership	partnership	NOUN
taxlaw-3566	351	9	terminations	termination	NOUN
taxlaw-3566	351	10	:	:	PUNCT
taxlaw-3566	351	11	when	when	SCONJ
taxlaw-3566	351	12	does	do	AUX
taxlaw-3566	351	13	something	something	PRON
taxlaw-3566	351	14	become	become	VERB
taxlaw-3566	351	15	nothing	nothing	PRON
taxlaw-3566	351	16	?	?	PUNCT
taxlaw-3566	351	17	,	,	PUNCT
taxlaw-3566	351	18	ropes	rope	NOUN
taxlaw-3566	351	19	&	&	CCONJ
taxlaw-3566	351	20	gray	gray	PROPN
taxlaw-3566	351	21	llp	llp	PROPN
taxlaw-3566	351	22	(	(	PUNCT
taxlaw-3566	351	23	2018	2018	NUM
taxlaw-3566	351	24	)	)	PUNCT
taxlaw-3566	351	25	.	.	PUNCT
taxlaw-3566	352	1	122	122	NUM
taxlaw-3566	353	1	i	i	PRON
taxlaw-3566	353	2	d.	d.	PROPN
taxlaw-3566	353	3	123	123	NUM
taxlaw-3566	354	1	i	i	PRON
taxlaw-3566	354	2	d.	d.	PROPN
taxlaw-3566	354	3	124	124	NUM
taxlaw-3566	355	1	i	i	PRON
taxlaw-3566	355	2	d.	d.	PROPN
taxlaw-3566	355	3	125	125	NUM
taxlaw-3566	355	4	see	see	VERB
taxlaw-3566	355	5	i	i	PRON
taxlaw-3566	355	6	d.	d.	PROPN
taxlaw-3566	355	7	246	246	NUM
taxlaw-3566	356	1	[	[	X
taxlaw-3566	356	2	vol	vol	NOUN
taxlaw-3566	356	3	.	.	PUNCT
taxlaw-3566	357	1	10:2	10:2	NUM
taxlaw-3566	357	2	columbia	columbia	PROPN
taxlaw-3566	357	3	journal	journal	PROPN
taxlaw-3566	357	4	of	of	ADP
taxlaw-3566	357	5	tax	tax	NOUN
taxlaw-3566	357	6	law	law	NOUN
taxlaw-3566	357	7	ratio	ratio	NOUN
taxlaw-3566	357	8	as	as	SCONJ
taxlaw-3566	357	9	allocations	allocation	NOUN
taxlaw-3566	357	10	are	be	AUX
taxlaw-3566	357	11	made	make	VERB
taxlaw-3566	357	12	in	in	ADP
taxlaw-3566	357	13	the	the	DET
taxlaw-3566	357	14	reviewed	review	VERB
taxlaw-3566	357	15	year.126	year.126	NOUN
taxlaw-3566	357	16	this	this	DET
taxlaw-3566	357	17	approach	approach	NOUN
taxlaw-3566	357	18	represents	represent	VERB
taxlaw-3566	357	19	a	a	DET
taxlaw-3566	357	20	sensible	sensible	ADJ
taxlaw-3566	357	21	solution	solution	NOUN
taxlaw-3566	357	22	since	since	SCONJ
taxlaw-3566	357	23	it	it	PRON
taxlaw-3566	357	24	reflects	reflect	VERB
taxlaw-3566	357	25	the	the	DET
taxlaw-3566	357	26	economics	economic	NOUN
taxlaw-3566	357	27	of	of	ADP
taxlaw-3566	357	28	the	the	DET
taxlaw-3566	357	29	business	business	NOUN
taxlaw-3566	357	30	enterprise	enterprise	NOUN
taxlaw-3566	357	31	.	.	PUNCT
taxlaw-3566	358	1	nevertheless	nevertheless	ADV
taxlaw-3566	358	2	,	,	PUNCT
taxlaw-3566	358	3	even	even	ADV
taxlaw-3566	358	4	this	this	DET
taxlaw-3566	358	5	allocation	allocation	NOUN
taxlaw-3566	358	6	-	-	PUNCT
taxlaw-3566	358	7	ratiobased	ratiobase	VERB
taxlaw-3566	358	8	approach	approach	NOUN
taxlaw-3566	358	9	may	may	AUX
taxlaw-3566	358	10	lead	lead	VERB
taxlaw-3566	358	11	to	to	ADP
taxlaw-3566	358	12	too	too	ADV
taxlaw-3566	358	13	much	much	ADJ
taxlaw-3566	358	14	funding	funding	NOUN
taxlaw-3566	358	15	being	be	AUX
taxlaw-3566	358	16	allocated	allocate	VERB
taxlaw-3566	358	17	into	into	ADP
taxlaw-3566	358	18	the	the	DET
taxlaw-3566	358	19	audit	audit	NOUN
taxlaw-3566	358	20	reserve	reserve	NOUN
taxlaw-3566	358	21	.	.	PUNCT
taxlaw-3566	359	1	as	as	ADP
taxlaw-3566	359	2	a	a	DET
taxlaw-3566	359	3	result	result	NOUN
taxlaw-3566	359	4	,	,	PUNCT
taxlaw-3566	359	5	many	many	ADJ
taxlaw-3566	359	6	investors	investor	NOUN
taxlaw-3566	359	7	may	may	AUX
taxlaw-3566	359	8	be	be	AUX
taxlaw-3566	359	9	discouraged	discourage	VERB
taxlaw-3566	359	10	from	from	ADP
taxlaw-3566	359	11	investing	invest	VERB
taxlaw-3566	359	12	into	into	ADP
taxlaw-3566	359	13	the	the	DET
taxlaw-3566	359	14	funds	fund	NOUN
taxlaw-3566	359	15	which	which	PRON
taxlaw-3566	359	16	try	try	VERB
taxlaw-3566	359	17	to	to	PART
taxlaw-3566	359	18	set	set	VERB
taxlaw-3566	359	19	aside	aside	ADP
taxlaw-3566	359	20	a	a	DET
taxlaw-3566	359	21	significant	significant	ADJ
taxlaw-3566	359	22	amount	amount	NOUN
taxlaw-3566	359	23	for	for	ADP
taxlaw-3566	359	24	audit	audit	NOUN
taxlaw-3566	359	25	reserve	reserve	NOUN
taxlaw-3566	359	26	.	.	PUNCT
taxlaw-3566	360	1	at	at	ADP
taxlaw-3566	360	2	the	the	DET
taxlaw-3566	360	3	same	same	ADJ
taxlaw-3566	360	4	time	time	NOUN
taxlaw-3566	360	5	,	,	PUNCT
taxlaw-3566	360	6	new	new	ADJ
taxlaw-3566	360	7	investors	investor	NOUN
taxlaw-3566	360	8	would	would	AUX
taxlaw-3566	360	9	not	not	PART
taxlaw-3566	360	10	take	take	VERB
taxlaw-3566	360	11	a	a	DET
taxlaw-3566	360	12	risk	risk	NOUN
taxlaw-3566	360	13	investing	invest	VERB
taxlaw-3566	360	14	into	into	ADP
taxlaw-3566	360	15	a	a	DET
taxlaw-3566	360	16	fund	fund	NOUN
taxlaw-3566	360	17	which	which	PRON
taxlaw-3566	360	18	provides	provide	VERB
taxlaw-3566	360	19	too	too	ADV
taxlaw-3566	360	20	little	little	ADJ
taxlaw-3566	360	21	protection	protection	NOUN
taxlaw-3566	360	22	.	.	PUNCT
taxlaw-3566	361	1	consequently	consequently	ADV
taxlaw-3566	361	2	,	,	PUNCT
taxlaw-3566	361	3	some	some	DET
taxlaw-3566	361	4	funds	fund	NOUN
taxlaw-3566	361	5	,	,	PUNCT
taxlaw-3566	361	6	even	even	ADV
taxlaw-3566	361	7	though	though	SCONJ
taxlaw-3566	361	8	offering	offer	VERB
taxlaw-3566	361	9	strong	strong	ADJ
taxlaw-3566	361	10	investment	investment	NOUN
taxlaw-3566	361	11	strategies	strategy	NOUN
taxlaw-3566	361	12	,	,	PUNCT
taxlaw-3566	361	13	would	would	AUX
taxlaw-3566	361	14	be	be	AUX
taxlaw-3566	361	15	avoided	avoid	VERB
taxlaw-3566	361	16	for	for	ADP
taxlaw-3566	361	17	a	a	DET
taxlaw-3566	361	18	fear	fear	NOUN
taxlaw-3566	361	19	of	of	ADP
taxlaw-3566	361	20	an	an	DET
taxlaw-3566	361	21	audit	audit	NOUN
taxlaw-3566	361	22	resulting	result	VERB
taxlaw-3566	361	23	in	in	ADP
taxlaw-3566	361	24	overtaxation	overtaxation	NOUN
taxlaw-3566	361	25	.	.	PUNCT
taxlaw-3566	362	1	fourth	fourth	ADJ
taxlaw-3566	362	2	,	,	PUNCT
taxlaw-3566	362	3	new	new	ADJ
taxlaw-3566	362	4	partners	partner	NOUN
taxlaw-3566	362	5	should	should	AUX
taxlaw-3566	362	6	consider	consider	VERB
taxlaw-3566	362	7	requesting	request	VERB
taxlaw-3566	362	8	existing	exist	VERB
taxlaw-3566	362	9	partners	partner	NOUN
taxlaw-3566	362	10	to	to	PART
taxlaw-3566	362	11	make	make	VERB
taxlaw-3566	362	12	a	a	DET
taxlaw-3566	362	13	“	"	PUNCT
taxlaw-3566	362	14	push	push	VERB
taxlaw-3566	362	15	-	-	PUNCT
taxlaw-3566	362	16	out	out	ADP
taxlaw-3566	362	17	”	"	PUNCT
taxlaw-3566	362	18	election	election	NOUN
taxlaw-3566	362	19	,	,	PUNCT
taxlaw-3566	362	20	so	so	SCONJ
taxlaw-3566	362	21	they	they	PRON
taxlaw-3566	362	22	can	can	AUX
taxlaw-3566	362	23	protect	protect	VERB
taxlaw-3566	362	24	themselves	themselves	PRON
taxlaw-3566	362	25	“	"	PUNCT
taxlaw-3566	362	26	against	against	ADP
taxlaw-3566	362	27	the	the	DET
taxlaw-3566	362	28	possibility	possibility	NOUN
taxlaw-3566	362	29	that	that	SCONJ
taxlaw-3566	362	30	it	it	PRON
taxlaw-3566	362	31	will	will	AUX
taxlaw-3566	362	32	bear	bear	VERB
taxlaw-3566	362	33	taxes	taxis	NOUN
taxlaw-3566	362	34	that	that	PRON
taxlaw-3566	362	35	should	should	AUX
taxlaw-3566	362	36	have	have	AUX
taxlaw-3566	362	37	been	be	AUX
taxlaw-3566	362	38	borne	bear	VERB
taxlaw-3566	362	39	by	by	ADP
taxlaw-3566	362	40	prior	prior	ADJ
taxlaw-3566	362	41	partners	partner	NOUN
taxlaw-3566	362	42	.	.	PUNCT
taxlaw-3566	362	43	”127	”127	NOUN
taxlaw-3566	362	44	where	where	SCONJ
taxlaw-3566	362	45	a	a	DET
taxlaw-3566	362	46	“	"	PUNCT
taxlaw-3566	362	47	push	push	VERB
taxlaw-3566	362	48	out	out	ADP
taxlaw-3566	362	49	”	"	PUNCT
taxlaw-3566	362	50	election	election	NOUN
taxlaw-3566	362	51	under	under	ADP
taxlaw-3566	362	52	section	section	NOUN
taxlaw-3566	362	53	6226	6226	NUM
taxlaw-3566	362	54	is	be	AUX
taxlaw-3566	362	55	made	make	VERB
taxlaw-3566	362	56	and	and	CCONJ
taxlaw-3566	362	57	implemented	implement	VERB
taxlaw-3566	362	58	in	in	ADP
taxlaw-3566	362	59	a	a	DET
taxlaw-3566	362	60	partnership	partnership	NOUN
taxlaw-3566	362	61	agreement	agreement	NOUN
taxlaw-3566	362	62	,	,	PUNCT
taxlaw-3566	362	63	there	there	PRON
taxlaw-3566	362	64	may	may	AUX
taxlaw-3566	362	65	also	also	ADV
taxlaw-3566	362	66	be	be	AUX
taxlaw-3566	362	67	an	an	DET
taxlaw-3566	362	68	additional	additional	ADJ
taxlaw-3566	362	69	requirement	requirement	NOUN
taxlaw-3566	362	70	for	for	ADP
taxlaw-3566	362	71	former	former	ADJ
taxlaw-3566	362	72	partners	partner	NOUN
taxlaw-3566	362	73	“	"	PUNCT
taxlaw-3566	362	74	to	to	PART
taxlaw-3566	362	75	keep	keep	VERB
taxlaw-3566	362	76	the	the	DET
taxlaw-3566	362	77	partnership	partnership	NOUN
taxlaw-3566	362	78	of	of	ADP
taxlaw-3566	362	79	their	their	PRON
taxlaw-3566	362	80	current	current	ADJ
taxlaw-3566	362	81	addresses	address	NOUN
taxlaw-3566	362	82	.	.	PUNCT
taxlaw-3566	363	1	”128	”128	PUNCT
taxlaw-3566	364	1	this	this	DET
taxlaw-3566	364	2	requirement	requirement	NOUN
taxlaw-3566	364	3	seems	seem	VERB
taxlaw-3566	364	4	to	to	PART
taxlaw-3566	364	5	be	be	AUX
taxlaw-3566	364	6	easily	easily	ADV
taxlaw-3566	364	7	implemented	implement	VERB
taxlaw-3566	364	8	just	just	ADV
taxlaw-3566	364	9	by	by	ADP
taxlaw-3566	364	10	including	include	VERB
taxlaw-3566	364	11	the	the	DET
taxlaw-3566	364	12	requirement	requirement	NOUN
taxlaw-3566	364	13	in	in	ADP
taxlaw-3566	364	14	partnership	partnership	NOUN
taxlaw-3566	364	15	agreement	agreement	NOUN
taxlaw-3566	364	16	,	,	PUNCT
taxlaw-3566	364	17	so	so	SCONJ
taxlaw-3566	364	18	former	former	ADJ
taxlaw-3566	364	19	partners	partner	NOUN
taxlaw-3566	364	20	would	would	AUX
taxlaw-3566	364	21	update	update	VERB
taxlaw-3566	364	22	a	a	DET
taxlaw-3566	364	23	partnership	partnership	NOUN
taxlaw-3566	364	24	on	on	ADP
taxlaw-3566	364	25	their	their	PRON
taxlaw-3566	364	26	current	current	ADJ
taxlaw-3566	364	27	addresses	address	NOUN
taxlaw-3566	364	28	.	.	PUNCT
taxlaw-3566	365	1	one	one	NUM
taxlaw-3566	365	2	concern	concern	NOUN
taxlaw-3566	365	3	here	here	ADV
taxlaw-3566	365	4	may	may	AUX
taxlaw-3566	365	5	be	be	AUX
taxlaw-3566	365	6	whether	whether	SCONJ
taxlaw-3566	365	7	partners	partner	NOUN
taxlaw-3566	365	8	would	would	AUX
taxlaw-3566	365	9	agree	agree	VERB
taxlaw-3566	365	10	to	to	PART
taxlaw-3566	365	11	make	make	VERB
taxlaw-3566	365	12	a	a	DET
taxlaw-3566	365	13	“	"	PUNCT
taxlaw-3566	365	14	push	push	VERB
taxlaw-3566	365	15	-	-	PUNCT
taxlaw-3566	365	16	out	out	ADP
taxlaw-3566	365	17	”	"	PUNCT
taxlaw-3566	365	18	election	election	NOUN
taxlaw-3566	365	19	since	since	SCONJ
taxlaw-3566	365	20	it	it	PRON
taxlaw-3566	365	21	imposes	impose	VERB
taxlaw-3566	365	22	an	an	DET
taxlaw-3566	365	23	additional	additional	ADJ
taxlaw-3566	365	24	fee	fee	NOUN
taxlaw-3566	365	25	of	of	ADP
taxlaw-3566	365	26	two	two	NUM
taxlaw-3566	365	27	per	per	ADP
taxlaw-3566	365	28	cent	cent	NOUN
taxlaw-3566	365	29	higher	high	ADJ
taxlaw-3566	365	30	rate	rate	NOUN
taxlaw-3566	365	31	of	of	ADP
taxlaw-3566	365	32	underpayment	underpayment	NOUN
taxlaw-3566	365	33	interest.129	interest.129	NOUN
taxlaw-3566	365	34	finally	finally	ADV
taxlaw-3566	365	35	,	,	PUNCT
taxlaw-3566	365	36	under	under	ADP
taxlaw-3566	365	37	the	the	DET
taxlaw-3566	365	38	new	new	ADJ
taxlaw-3566	365	39	partnership	partnership	NOUN
taxlaw-3566	365	40	audit	audit	NOUN
taxlaw-3566	365	41	rules	rule	NOUN
taxlaw-3566	365	42	,	,	PUNCT
taxlaw-3566	365	43	a	a	DET
taxlaw-3566	365	44	buyer	buyer	NOUN
taxlaw-3566	365	45	of	of	ADP
taxlaw-3566	365	46	partnership	partnership	NOUN
taxlaw-3566	365	47	interest	interest	NOUN
taxlaw-3566	365	48	should	should	AUX
taxlaw-3566	365	49	consider	consider	VERB
taxlaw-3566	365	50	conducting	conduct	VERB
taxlaw-3566	365	51	a	a	DET
taxlaw-3566	365	52	more	more	ADV
taxlaw-3566	365	53	rigorous	rigorous	ADJ
taxlaw-3566	365	54	due	due	ADJ
taxlaw-3566	365	55	diligence	diligence	NOUN
taxlaw-3566	365	56	,	,	PUNCT
taxlaw-3566	365	57	which	which	PRON
taxlaw-3566	365	58	is	be	AUX
taxlaw-3566	365	59	similar	similar	ADJ
taxlaw-3566	365	60	to	to	ADP
taxlaw-3566	365	61	a	a	DET
taxlaw-3566	365	62	corporate	corporate	ADJ
taxlaw-3566	365	63	mergers	merger	NOUN
taxlaw-3566	365	64	and	and	CCONJ
taxlaw-3566	365	65	acquisition	acquisition	NOUN
taxlaw-3566	365	66	due	due	ADJ
taxlaw-3566	365	67	diligence.130	diligence.130	PROPN
taxlaw-3566	365	68	under	under	ADP
taxlaw-3566	365	69	the	the	DET
taxlaw-3566	365	70	tefra	tefra	ADJ
taxlaw-3566	365	71	regime	regime	NOUN
taxlaw-3566	365	72	,	,	PUNCT
taxlaw-3566	365	73	the	the	DET
taxlaw-3566	365	74	purchasers	purchaser	NOUN
taxlaw-3566	365	75	did	do	AUX
taxlaw-3566	365	76	not	not	PART
taxlaw-3566	365	77	have	have	VERB
taxlaw-3566	365	78	to	to	PART
taxlaw-3566	365	79	conduct	conduct	VERB
taxlaw-3566	365	80	this	this	DET
taxlaw-3566	365	81	kind	kind	NOUN
taxlaw-3566	365	82	of	of	ADP
taxlaw-3566	365	83	due	due	ADJ
taxlaw-3566	365	84	diligence	diligence	NOUN
taxlaw-3566	365	85	because	because	SCONJ
taxlaw-3566	365	86	each	each	DET
taxlaw-3566	365	87	partner	partner	NOUN
taxlaw-3566	365	88	was	be	AUX
taxlaw-3566	365	89	responsible	responsible	ADJ
taxlaw-3566	365	90	for	for	ADP
taxlaw-3566	365	91	its	its	PRON
taxlaw-3566	365	92	underpayments	underpayment	NOUN
taxlaw-3566	365	93	individually.131	individually.131	NUM
taxlaw-3566	365	94	because	because	SCONJ
taxlaw-3566	365	95	of	of	ADP
taxlaw-3566	365	96	an	an	DET
taxlaw-3566	365	97	entity	entity	NOUN
taxlaw-3566	365	98	approach	approach	NOUN
taxlaw-3566	365	99	of	of	ADP
taxlaw-3566	365	100	the	the	DET
taxlaw-3566	365	101	new	new	ADJ
taxlaw-3566	365	102	partnership	partnership	NOUN
taxlaw-3566	365	103	audit	audit	NOUN
taxlaw-3566	365	104	rules	rule	NOUN
taxlaw-3566	365	105	,	,	PUNCT
taxlaw-3566	365	106	purchasers	purchaser	NOUN
taxlaw-3566	365	107	should	should	AUX
taxlaw-3566	365	108	be	be	AUX
taxlaw-3566	365	109	much	much	ADV
taxlaw-3566	365	110	more	more	ADV
taxlaw-3566	365	111	cautious	cautious	ADJ
taxlaw-3566	365	112	and	and	CCONJ
taxlaw-3566	365	113	should	should	AUX
taxlaw-3566	365	114	familiarize	familiarize	VERB
taxlaw-3566	365	115	themselves	themselves	PRON
taxlaw-3566	365	116	with	with	ADP
taxlaw-3566	365	117	the	the	DET
taxlaw-3566	365	118	partnership	partnership	NOUN
taxlaw-3566	365	119	agreement	agreement	NOUN
taxlaw-3566	365	120	provisions	provision	NOUN
taxlaw-3566	365	121	related	relate	VERB
taxlaw-3566	365	122	to	to	ADP
taxlaw-3566	365	123	the	the	DET
taxlaw-3566	365	124	partnership	partnership	NOUN
taxlaw-3566	365	125	audit	audit	PROPN
taxlaw-3566	365	126	rules.132	rules.132	PROPN
taxlaw-3566	365	127	c.	c.	PROPN
taxlaw-3566	365	128	positive	positive	ADJ
taxlaw-3566	365	129	effects	effect	NOUN
taxlaw-3566	365	130	of	of	ADP
taxlaw-3566	365	131	the	the	DET
taxlaw-3566	365	132	new	new	ADJ
taxlaw-3566	365	133	partnership	partnership	NOUN
taxlaw-3566	365	134	audit	audit	NOUN
taxlaw-3566	365	135	rules	rule	NOUN
taxlaw-3566	365	136	on	on	ADP
taxlaw-3566	365	137	valuation	valuation	NOUN
taxlaw-3566	365	138	techniques	technique	NOUN
taxlaw-3566	365	139	it	it	PRON
taxlaw-3566	365	140	is	be	AUX
taxlaw-3566	365	141	important	important	ADJ
taxlaw-3566	365	142	to	to	PART
taxlaw-3566	365	143	note	note	VERB
taxlaw-3566	365	144	that	that	SCONJ
taxlaw-3566	365	145	uncertainty	uncertainty	NOUN
taxlaw-3566	365	146	existing	exist	VERB
taxlaw-3566	365	147	in	in	ADP
taxlaw-3566	365	148	the	the	DET
taxlaw-3566	365	149	new	new	ADJ
taxlaw-3566	365	150	partnership	partnership	NOUN
taxlaw-3566	365	151	audit	audit	NOUN
taxlaw-3566	365	152	rules	rule	NOUN
taxlaw-3566	365	153	potentially	potentially	ADV
taxlaw-3566	365	154	lead	lead	VERB
taxlaw-3566	365	155	to	to	ADP
taxlaw-3566	365	156	improvements	improvement	NOUN
taxlaw-3566	365	157	of	of	ADP
taxlaw-3566	365	158	valuation	valuation	NOUN
taxlaw-3566	365	159	techniques	technique	NOUN
taxlaw-3566	365	160	and	and	CCONJ
taxlaw-3566	365	161	to	to	ADP
taxlaw-3566	365	162	a	a	DET
taxlaw-3566	365	163	decrease	decrease	NOUN
taxlaw-3566	365	164	in	in	ADP
taxlaw-3566	365	165	the	the	DET
taxlaw-3566	365	166	number	number	NOUN
taxlaw-3566	365	167	of	of	ADP
taxlaw-3566	365	168	administrative	administrative	ADJ
taxlaw-3566	365	169	proceedings	proceeding	NOUN
taxlaw-3566	365	170	for	for	ADP
taxlaw-3566	365	171	the	the	DET
taxlaw-3566	365	172	sec	sec	PROPN
taxlaw-3566	365	173	.	.	PUNCT
taxlaw-3566	366	1	this	this	DET
taxlaw-3566	366	2	potential	potential	ADJ
taxlaw-3566	366	3	incidental	incidental	ADJ
taxlaw-3566	366	4	positive	positive	ADJ
taxlaw-3566	366	5	effect	effect	NOUN
taxlaw-3566	366	6	may	may	AUX
taxlaw-3566	366	7	result	result	VERB
taxlaw-3566	366	8	from	from	ADP
taxlaw-3566	366	9	private	private	ADJ
taxlaw-3566	366	10	funds	fund	NOUN
taxlaw-3566	366	11	’	'	PUNCT
taxlaw-3566	366	12	decrease	decrease	NOUN
taxlaw-3566	366	13	in	in	ADP
taxlaw-3566	366	14	marketability	marketability	NOUN
taxlaw-3566	366	15	due	due	ADP
taxlaw-3566	366	16	to	to	ADP
taxlaw-3566	366	17	possible	possible	ADJ
taxlaw-3566	366	18	over	over	ADP
taxlaw-3566	366	19	-	-	PUNCT
taxlaw-3566	366	20	taxation	taxation	NOUN
taxlaw-3566	366	21	of	of	ADP
taxlaw-3566	366	22	new	new	ADJ
taxlaw-3566	366	23	partners	partner	NOUN
taxlaw-3566	366	24	instead	instead	ADV
taxlaw-3566	366	25	of	of	ADP
taxlaw-3566	366	26	former	former	ADJ
taxlaw-3566	366	27	partners	partner	NOUN
taxlaw-3566	366	28	and	and	CCONJ
taxlaw-3566	366	29	various	various	ADJ
taxlaw-3566	366	30	transactional	transactional	ADJ
taxlaw-3566	366	31	costs	cost	NOUN
taxlaw-3566	366	32	inherent	inherent	ADJ
taxlaw-3566	366	33	in	in	ADP
taxlaw-3566	366	34	due	due	ADJ
taxlaw-3566	366	35	diligence	diligence	NOUN
taxlaw-3566	366	36	process	process	NOUN
taxlaw-3566	366	37	and	and	CCONJ
taxlaw-3566	366	38	in	in	ADP
taxlaw-3566	366	39	negotiating	negotiate	VERB
taxlaw-3566	366	40	partnership	partnership	NOUN
taxlaw-3566	366	41	interest	interest	NOUN
taxlaw-3566	366	42	purchase	purchase	NOUN
taxlaw-3566	366	43	agreements	agreement	NOUN
taxlaw-3566	366	44	.	.	PUNCT
taxlaw-3566	367	1	because	because	SCONJ
taxlaw-3566	367	2	the	the	DET
taxlaw-3566	367	3	new	new	ADJ
taxlaw-3566	367	4	partnership	partnership	NOUN
taxlaw-3566	367	5	audit	audit	NOUN
taxlaw-3566	367	6	rules	rule	NOUN
taxlaw-3566	367	7	would	would	AUX
taxlaw-3566	367	8	likely	likely	ADV
taxlaw-3566	367	9	decrease	decrease	VERB
taxlaw-3566	367	10	marketability	marketability	NOUN
taxlaw-3566	367	11	of	of	ADP
taxlaw-3566	367	12	at	at	ADV
taxlaw-3566	367	13	least	least	ADJ
taxlaw-3566	367	14	big	big	ADJ
taxlaw-3566	367	15	private	private	ADJ
taxlaw-3566	367	16	funds	fund	NOUN
taxlaw-3566	367	17	which	which	PRON
taxlaw-3566	367	18	are	be	AUX
taxlaw-3566	367	19	ineligible	ineligible	ADJ
taxlaw-3566	367	20	for	for	ADP
taxlaw-3566	367	21	an	an	DET
taxlaw-3566	367	22	opt	opt	VERB
taxlaw-3566	367	23	-	-	PUNCT
taxlaw-3566	367	24	out	out	ADP
taxlaw-3566	367	25	option	option	NOUN
taxlaw-3566	367	26	,	,	PUNCT
taxlaw-3566	367	27	especially	especially	ADV
taxlaw-3566	367	28	funds	fund	NOUN
taxlaw-3566	367	29	with	with	ADP
taxlaw-3566	367	30	a	a	DET
taxlaw-3566	367	31	history	history	NOUN
taxlaw-3566	367	32	of	of	ADP
taxlaw-3566	367	33	misvaluation	misvaluation	NOUN
taxlaw-3566	367	34	proceedings	proceeding	NOUN
taxlaw-3566	367	35	,	,	PUNCT
taxlaw-3566	367	36	private	private	ADJ
taxlaw-3566	367	37	funds	fund	NOUN
taxlaw-3566	367	38	would	would	AUX
taxlaw-3566	367	39	likely	likely	ADV
taxlaw-3566	367	40	attempt	attempt	VERB
taxlaw-3566	367	41	to	to	PART
taxlaw-3566	367	42	improve	improve	VERB
taxlaw-3566	367	43	its	its	PRON
taxlaw-3566	367	44	reputation	reputation	NOUN
taxlaw-3566	367	45	by	by	ADP
taxlaw-3566	367	46	using	use	VERB
taxlaw-3566	367	47	more	more	ADV
taxlaw-3566	367	48	credible	credible	ADJ
taxlaw-3566	367	49	valuation	valuation	NOUN
taxlaw-3566	367	50	techniques	technique	NOUN
taxlaw-3566	367	51	.	.	PUNCT
taxlaw-3566	368	1	private	private	ADJ
taxlaw-3566	368	2	funds	fund	NOUN
taxlaw-3566	368	3	would	would	AUX
taxlaw-3566	368	4	have	have	VERB
taxlaw-3566	368	5	to	to	PART
taxlaw-3566	368	6	find	find	VERB
taxlaw-3566	368	7	a	a	DET
taxlaw-3566	368	8	way	way	NOUN
taxlaw-3566	368	9	to	to	PART
taxlaw-3566	368	10	assure	assure	VERB
taxlaw-3566	368	11	new	new	ADJ
taxlaw-3566	368	12	partners	partner	NOUN
taxlaw-3566	368	13	126	126	NUM
taxlaw-3566	368	14	see	see	VERB
taxlaw-3566	368	15	august	august	PROPN
taxlaw-3566	368	16	&	&	CCONJ
taxlaw-3566	368	17	brackney	brackney	PROPN
taxlaw-3566	368	18	,	,	PUNCT
taxlaw-3566	368	19	supra	supra	PROPN
taxlaw-3566	368	20	note	note	NOUN
taxlaw-3566	368	21	115	115	NUM
taxlaw-3566	368	22	.	.	PUNCT
taxlaw-3566	369	1	127	127	NUM
taxlaw-3566	369	2	see	see	VERB
taxlaw-3566	369	3	conway	conway	PROPN
taxlaw-3566	369	4	,	,	PUNCT
taxlaw-3566	369	5	supra	supra	PROPN
taxlaw-3566	369	6	note	note	NOUN
taxlaw-3566	369	7	58	58	NUM
taxlaw-3566	369	8	,	,	PUNCT
taxlaw-3566	369	9	at	at	ADP
taxlaw-3566	369	10	9	9	NUM
taxlaw-3566	369	11	.	.	NOUN
taxlaw-3566	369	12	128	128	NUM
taxlaw-3566	369	13	august	august	PROPN
taxlaw-3566	369	14	&	&	CCONJ
taxlaw-3566	369	15	brackney	brackney	NOUN
taxlaw-3566	369	16	,	,	PUNCT
taxlaw-3566	369	17	supra	supra	PROPN
taxlaw-3566	369	18	note	note	NOUN
taxlaw-3566	369	19	115	115	NUM
taxlaw-3566	369	20	.	.	PUNCT
taxlaw-3566	370	1	129	129	NUM
taxlaw-3566	370	2	see	see	VERB
taxlaw-3566	370	3	partain	partain	NOUN
taxlaw-3566	370	4	,	,	PUNCT
taxlaw-3566	370	5	supra	supra	PROPN
taxlaw-3566	370	6	note	note	NOUN
taxlaw-3566	370	7	46	46	NUM
taxlaw-3566	370	8	(	(	PUNCT
taxlaw-3566	370	9	citing	cite	VERB
taxlaw-3566	370	10	26	26	NUM
taxlaw-3566	370	11	u.s.c	u.s.c	ADJ
taxlaw-3566	370	12	.	.	PUNCT
taxlaw-3566	371	1	§	§	PROPN
taxlaw-3566	371	2	6226(a	6226(a	NUM
taxlaw-3566	371	3	)	)	PUNCT
taxlaw-3566	371	4	)	)	PUNCT
taxlaw-3566	371	5	.	.	PUNCT
taxlaw-3566	372	1	130	130	NUM
taxlaw-3566	372	2	see	see	VERB
taxlaw-3566	372	3	conway	conway	PROPN
taxlaw-3566	372	4	,	,	PUNCT
taxlaw-3566	372	5	supra	supra	PROPN
taxlaw-3566	372	6	note	note	NOUN
taxlaw-3566	372	7	58	58	NUM
taxlaw-3566	372	8	,	,	PUNCT
taxlaw-3566	372	9	at	at	ADP
taxlaw-3566	372	10	8	8	NUM
taxlaw-3566	372	11	-	-	SYM
taxlaw-3566	372	12	9	9	NUM
taxlaw-3566	372	13	.	.	X
taxlaw-3566	373	1	131	131	NUM
taxlaw-3566	373	2	see	see	VERB
taxlaw-3566	373	3	i	i	PRON
taxlaw-3566	373	4	d.	d.	PROPN
taxlaw-3566	373	5	at	at	ADP
taxlaw-3566	373	6	8	8	NUM
taxlaw-3566	373	7	.	.	PUNCT
taxlaw-3566	373	8	132	132	NUM
taxlaw-3566	373	9	see	see	VERB
taxlaw-3566	373	10	i	i	PRON
taxlaw-3566	373	11	d.	d.	PROPN
taxlaw-3566	373	12	2019	2019	NUM
taxlaw-3566	373	13	]	]	PUNCT
taxlaw-3566	373	14	247	247	NUM
taxlaw-3566	373	15	the	the	DET
taxlaw-3566	373	16	partnership	partnership	NOUN
taxlaw-3566	373	17	audit	audit	NOUN
taxlaw-3566	373	18	rules	rule	NOUN
taxlaw-3566	373	19	of	of	ADP
taxlaw-3566	373	20	2015	2015	NUM
taxlaw-3566	373	21	:	:	PUNCT
taxlaw-3566	373	22	the	the	DET
taxlaw-3566	373	23	implications	implication	NOUN
taxlaw-3566	373	24	for	for	ADP
taxlaw-3566	373	25	misvalued	misvalued	ADJ
taxlaw-3566	373	26	private	private	ADJ
taxlaw-3566	373	27	funds	fund	NOUN
taxlaw-3566	373	28	and	and	CCONJ
taxlaw-3566	373	29	new	new	ADJ
taxlaw-3566	373	30	partners	partner	NOUN
taxlaw-3566	373	31	investors	investor	NOUN
taxlaw-3566	373	32	that	that	SCONJ
taxlaw-3566	373	33	they	they	PRON
taxlaw-3566	373	34	would	would	AUX
taxlaw-3566	373	35	not	not	PART
taxlaw-3566	373	36	be	be	AUX
taxlaw-3566	373	37	exposed	expose	VERB
taxlaw-3566	373	38	to	to	ADP
taxlaw-3566	373	39	a	a	DET
taxlaw-3566	373	40	risk	risk	NOUN
taxlaw-3566	373	41	of	of	ADP
taxlaw-3566	373	42	overpayment	overpayment	NOUN
taxlaw-3566	373	43	of	of	ADP
taxlaw-3566	373	44	taxes	taxis	NOUN
taxlaw-3566	373	45	due	due	ADJ
taxlaw-3566	373	46	to	to	ADP
taxlaw-3566	373	47	questionable	questionable	ADJ
taxlaw-3566	373	48	techniques	technique	NOUN
taxlaw-3566	373	49	used	use	VERB
taxlaw-3566	373	50	in	in	ADP
taxlaw-3566	373	51	the	the	DET
taxlaw-3566	373	52	past	past	NOUN
taxlaw-3566	373	53	.	.	PUNCT
taxlaw-3566	374	1	new	new	ADJ
taxlaw-3566	374	2	partners	partner	NOUN
taxlaw-3566	374	3	,	,	PUNCT
taxlaw-3566	374	4	in	in	ADP
taxlaw-3566	374	5	their	their	PRON
taxlaw-3566	374	6	turn	turn	NOUN
taxlaw-3566	374	7	,	,	PUNCT
taxlaw-3566	374	8	while	while	SCONJ
taxlaw-3566	374	9	picking	pick	VERB
taxlaw-3566	374	10	funds	fund	NOUN
taxlaw-3566	374	11	to	to	PART
taxlaw-3566	374	12	invest	invest	VERB
taxlaw-3566	374	13	would	would	AUX
taxlaw-3566	374	14	likely	likely	ADV
taxlaw-3566	374	15	conduct	conduct	VERB
taxlaw-3566	374	16	a	a	DET
taxlaw-3566	374	17	more	more	ADV
taxlaw-3566	374	18	serious	serious	ADJ
taxlaw-3566	374	19	due	due	ADJ
taxlaw-3566	374	20	diligence	diligence	NOUN
taxlaw-3566	374	21	procedures	procedure	NOUN
taxlaw-3566	374	22	,	,	PUNCT
taxlaw-3566	374	23	through	through	ADP
taxlaw-3566	374	24	which	which	PRON
taxlaw-3566	374	25	they	they	PRON
taxlaw-3566	374	26	can	can	AUX
taxlaw-3566	374	27	learn	learn	VERB
taxlaw-3566	374	28	whether	whether	SCONJ
taxlaw-3566	374	29	these	these	DET
taxlaw-3566	374	30	funds	fund	NOUN
taxlaw-3566	374	31	were	be	AUX
taxlaw-3566	374	32	a	a	DET
taxlaw-3566	374	33	part	part	NOUN
taxlaw-3566	374	34	of	of	ADP
taxlaw-3566	374	35	any	any	DET
taxlaw-3566	374	36	administrative	administrative	ADJ
taxlaw-3566	374	37	proceedings	proceeding	NOUN
taxlaw-3566	374	38	brought	bring	VERB
taxlaw-3566	374	39	by	by	ADP
taxlaw-3566	374	40	the	the	DET
taxlaw-3566	374	41	sec	sec	PROPN
taxlaw-3566	374	42	and	and	CCONJ
taxlaw-3566	374	43	whether	whether	SCONJ
taxlaw-3566	374	44	the	the	DET
taxlaw-3566	374	45	funds	fund	NOUN
taxlaw-3566	374	46	were	be	AUX
taxlaw-3566	374	47	found	find	VERB
taxlaw-3566	374	48	to	to	PART
taxlaw-3566	374	49	be	be	AUX
taxlaw-3566	374	50	violating	violate	VERB
taxlaw-3566	374	51	the	the	DET
taxlaw-3566	374	52	standards	standard	NOUN
taxlaw-3566	374	53	for	for	ADP
taxlaw-3566	374	54	more	more	ADV
taxlaw-3566	374	55	accurate	accurate	ADJ
taxlaw-3566	374	56	valuation	valuation	NOUN
taxlaw-3566	374	57	requirements	requirement	NOUN
taxlaw-3566	374	58	imposed	impose	VERB
taxlaw-3566	374	59	by	by	ADP
taxlaw-3566	374	60	the	the	DET
taxlaw-3566	374	61	investment	investment	NOUN
taxlaw-3566	374	62	company	company	NOUN
taxlaw-3566	374	63	act	act	VERB
taxlaw-3566	374	64	or	or	CCONJ
taxlaw-3566	374	65	anti	anti	ADJ
taxlaw-3566	374	66	-	-	ADJ
taxlaw-3566	374	67	fraud	fraud	ADJ
taxlaw-3566	374	68	provisions	provision	NOUN
taxlaw-3566	374	69	of	of	ADP
taxlaw-3566	374	70	the	the	DET
taxlaw-3566	374	71	securities	security	NOUN
taxlaw-3566	374	72	act	act	NOUN
taxlaw-3566	374	73	of	of	ADP
taxlaw-3566	374	74	1933	1933	NUM
taxlaw-3566	374	75	,	,	PUNCT
taxlaw-3566	374	76	the	the	DET
taxlaw-3566	374	77	exchange	exchange	NOUN
taxlaw-3566	374	78	act	act	NOUN
taxlaw-3566	374	79	of	of	ADP
taxlaw-3566	374	80	1934	1934	NUM
taxlaw-3566	374	81	,	,	PUNCT
taxlaw-3566	374	82	and	and	CCONJ
taxlaw-3566	374	83	the	the	DET
taxlaw-3566	374	84	advisers	adviser	NOUN
taxlaw-3566	374	85	act	act	VERB
taxlaw-3566	374	86	.	.	PUNCT
taxlaw-3566	375	1	as	as	ADP
taxlaw-3566	375	2	a	a	DET
taxlaw-3566	375	3	result	result	NOUN
taxlaw-3566	375	4	,	,	PUNCT
taxlaw-3566	375	5	private	private	ADJ
taxlaw-3566	375	6	funds	fund	NOUN
taxlaw-3566	375	7	might	might	AUX
taxlaw-3566	375	8	pay	pay	VERB
taxlaw-3566	375	9	even	even	ADV
taxlaw-3566	375	10	more	more	ADV
taxlaw-3566	375	11	serious	serious	ADJ
taxlaw-3566	375	12	attention	attention	NOUN
taxlaw-3566	375	13	to	to	ADP
taxlaw-3566	375	14	the	the	DET
taxlaw-3566	375	15	valuation	valuation	NOUN
taxlaw-3566	375	16	methods	method	NOUN
taxlaw-3566	375	17	used	use	VERB
taxlaw-3566	375	18	.	.	PUNCT
taxlaw-3566	376	1	thus	thus	ADV
taxlaw-3566	376	2	,	,	PUNCT
taxlaw-3566	376	3	the	the	DET
taxlaw-3566	376	4	potential	potential	ADJ
taxlaw-3566	376	5	positive	positive	ADJ
taxlaw-3566	376	6	consequence	consequence	NOUN
taxlaw-3566	376	7	of	of	ADP
taxlaw-3566	376	8	the	the	DET
taxlaw-3566	376	9	present	present	ADJ
taxlaw-3566	376	10	uncertainty	uncertainty	NOUN
taxlaw-3566	376	11	under	under	ADP
taxlaw-3566	376	12	the	the	DET
taxlaw-3566	376	13	partnership	partnership	NOUN
taxlaw-3566	376	14	audit	audit	NOUN
taxlaw-3566	376	15	rules	rule	NOUN
taxlaw-3566	376	16	may	may	AUX
taxlaw-3566	376	17	include	include	VERB
taxlaw-3566	376	18	not	not	PART
taxlaw-3566	376	19	only	only	ADV
taxlaw-3566	376	20	the	the	DET
taxlaw-3566	376	21	improved	improved	ADJ
taxlaw-3566	376	22	valuation	valuation	NOUN
taxlaw-3566	376	23	techniques	technique	NOUN
taxlaw-3566	376	24	used	use	VERB
taxlaw-3566	376	25	by	by	ADP
taxlaw-3566	376	26	private	private	ADJ
taxlaw-3566	376	27	funds	fund	NOUN
taxlaw-3566	376	28	,	,	PUNCT
taxlaw-3566	376	29	but	but	CCONJ
taxlaw-3566	376	30	also	also	ADV
taxlaw-3566	376	31	decreasing	decrease	VERB
taxlaw-3566	376	32	number	number	NOUN
taxlaw-3566	376	33	of	of	ADP
taxlaw-3566	376	34	administrative	administrative	ADJ
taxlaw-3566	376	35	actions	action	NOUN
taxlaw-3566	376	36	brought	bring	VERB
taxlaw-3566	376	37	by	by	ADP
taxlaw-3566	376	38	the	the	DET
taxlaw-3566	376	39	sec	sec	PROPN
taxlaw-3566	376	40	under	under	ADP
taxlaw-3566	376	41	the	the	DET
taxlaw-3566	376	42	investment	investment	NOUN
taxlaw-3566	376	43	company	company	NOUN
taxlaw-3566	376	44	act	act	PROPN
taxlaw-3566	376	45	,	,	PUNCT
taxlaw-3566	376	46	the	the	DET
taxlaw-3566	376	47	advisers	adviser	NOUN
taxlaw-3566	376	48	act	act	VERB
taxlaw-3566	376	49	,	,	PUNCT
taxlaw-3566	376	50	the	the	DET
taxlaw-3566	376	51	securities	security	NOUN
taxlaw-3566	376	52	act	act	PROPN
taxlaw-3566	376	53	,	,	PUNCT
taxlaw-3566	376	54	and	and	CCONJ
taxlaw-3566	376	55	the	the	DET
taxlaw-3566	376	56	exchange	exchange	NOUN
taxlaw-3566	376	57	act	act	PROPN
taxlaw-3566	376	58	.	.	PUNCT
taxlaw-3566	377	1	v.	v.	ADP
taxlaw-3566	377	2	conclusion	conclusion	NOUN
taxlaw-3566	377	3	the	the	DET
taxlaw-3566	377	4	partnership	partnership	NOUN
taxlaw-3566	377	5	audit	audit	NOUN
taxlaw-3566	377	6	rules	rule	NOUN
taxlaw-3566	377	7	have	have	AUX
taxlaw-3566	377	8	only	only	ADV
taxlaw-3566	377	9	been	be	AUX
taxlaw-3566	377	10	in	in	ADP
taxlaw-3566	377	11	effect	effect	NOUN
taxlaw-3566	377	12	since	since	SCONJ
taxlaw-3566	377	13	january	january	PROPN
taxlaw-3566	377	14	1	1	NUM
taxlaw-3566	377	15	,	,	PUNCT
taxlaw-3566	377	16	2018	2018	NUM
taxlaw-3566	377	17	,	,	PUNCT
taxlaw-3566	377	18	so	so	CCONJ
taxlaw-3566	377	19	it	it	PRON
taxlaw-3566	377	20	is	be	AUX
taxlaw-3566	377	21	still	still	ADV
taxlaw-3566	377	22	too	too	ADV
taxlaw-3566	377	23	early	early	ADJ
taxlaw-3566	377	24	to	to	PART
taxlaw-3566	377	25	evaluate	evaluate	VERB
taxlaw-3566	377	26	the	the	DET
taxlaw-3566	377	27	impact	impact	NOUN
taxlaw-3566	377	28	of	of	ADP
taxlaw-3566	377	29	these	these	DET
taxlaw-3566	377	30	rules	rule	NOUN
taxlaw-3566	377	31	on	on	ADP
taxlaw-3566	377	32	private	private	ADJ
taxlaw-3566	377	33	funds	fund	NOUN
taxlaw-3566	377	34	.	.	PUNCT
taxlaw-3566	378	1	nevertheless	nevertheless	ADV
taxlaw-3566	378	2	,	,	PUNCT
taxlaw-3566	378	3	some	some	DET
taxlaw-3566	378	4	authors	author	NOUN
taxlaw-3566	378	5	have	have	AUX
taxlaw-3566	378	6	already	already	ADV
taxlaw-3566	378	7	addressed	address	VERB
taxlaw-3566	378	8	the	the	DET
taxlaw-3566	378	9	potential	potential	ADJ
taxlaw-3566	378	10	negative	negative	ADJ
taxlaw-3566	378	11	effects	effect	NOUN
taxlaw-3566	378	12	on	on	ADP
taxlaw-3566	378	13	new	new	ADJ
taxlaw-3566	378	14	partners	partner	NOUN
taxlaw-3566	378	15	joining	join	VERB
taxlaw-3566	378	16	private	private	ADJ
taxlaw-3566	378	17	funds	fund	NOUN
taxlaw-3566	378	18	.	.	PUNCT
taxlaw-3566	379	1	new	new	ADJ
taxlaw-3566	379	2	partners	partner	NOUN
taxlaw-3566	379	3	would	would	AUX
taxlaw-3566	379	4	be	be	AUX
taxlaw-3566	379	5	discouraged	discourage	VERB
taxlaw-3566	379	6	from	from	ADP
taxlaw-3566	379	7	joining	join	VERB
taxlaw-3566	379	8	ineligible	ineligible	ADJ
taxlaw-3566	379	9	for	for	ADP
taxlaw-3566	379	10	an	an	DET
taxlaw-3566	379	11	opt	opt	VERB
taxlaw-3566	379	12	-	-	PUNCT
taxlaw-3566	379	13	out	out	ADP
taxlaw-3566	379	14	partnership	partnership	NOUN
taxlaw-3566	379	15	because	because	SCONJ
taxlaw-3566	379	16	new	new	ADJ
taxlaw-3566	379	17	partners	partner	NOUN
taxlaw-3566	379	18	would	would	AUX
taxlaw-3566	379	19	be	be	AUX
taxlaw-3566	379	20	unwilling	unwilling	ADJ
taxlaw-3566	379	21	to	to	PART
taxlaw-3566	379	22	undertake	undertake	VERB
taxlaw-3566	379	23	a	a	DET
taxlaw-3566	379	24	risk	risk	NOUN
taxlaw-3566	379	25	of	of	ADP
taxlaw-3566	379	26	tax	tax	NOUN
taxlaw-3566	379	27	overpayments	overpayment	NOUN
taxlaw-3566	379	28	for	for	ADP
taxlaw-3566	379	29	previous	previous	ADJ
taxlaw-3566	379	30	years	year	NOUN
taxlaw-3566	379	31	.	.	PUNCT
taxlaw-3566	380	1	it	it	PRON
taxlaw-3566	380	2	might	might	AUX
taxlaw-3566	380	3	also	also	ADV
taxlaw-3566	380	4	become	become	VERB
taxlaw-3566	380	5	a	a	DET
taxlaw-3566	380	6	nuisance	nuisance	NOUN
taxlaw-3566	380	7	for	for	SCONJ
taxlaw-3566	380	8	new	new	ADJ
taxlaw-3566	380	9	partners	partner	NOUN
taxlaw-3566	380	10	to	to	PART
taxlaw-3566	380	11	chase	chase	VERB
taxlaw-3566	380	12	former	former	ADJ
taxlaw-3566	380	13	partners	partner	NOUN
taxlaw-3566	380	14	to	to	PART
taxlaw-3566	380	15	pass	pass	VERB
taxlaw-3566	380	16	on	on	ADP
taxlaw-3566	380	17	a	a	DET
taxlaw-3566	380	18	responsibility	responsibility	NOUN
taxlaw-3566	380	19	for	for	ADP
taxlaw-3566	380	20	tax	tax	NOUN
taxlaw-3566	380	21	adjustments	adjustment	NOUN
taxlaw-3566	380	22	.	.	PUNCT
taxlaw-3566	381	1	nevertheless	nevertheless	ADV
taxlaw-3566	381	2	,	,	PUNCT
taxlaw-3566	381	3	strict	strict	ADJ
taxlaw-3566	381	4	adherence	adherence	NOUN
taxlaw-3566	381	5	to	to	ADP
taxlaw-3566	381	6	honest	honest	ADJ
taxlaw-3566	381	7	valuation	valuation	NOUN
taxlaw-3566	381	8	of	of	ADP
taxlaw-3566	381	9	fund	fund	NOUN
taxlaw-3566	381	10	held	hold	VERB
taxlaw-3566	381	11	securities	security	NOUN
taxlaw-3566	381	12	is	be	AUX
taxlaw-3566	381	13	vital	vital	ADJ
taxlaw-3566	381	14	to	to	ADP
taxlaw-3566	381	15	the	the	DET
taxlaw-3566	381	16	credibility	credibility	NOUN
taxlaw-3566	381	17	of	of	ADP
taxlaw-3566	381	18	that	that	DET
taxlaw-3566	381	19	market	market	NOUN
taxlaw-3566	381	20	.	.	PUNCT
taxlaw-3566	382	1	plainly	plainly	ADV
taxlaw-3566	382	2	dishonest	dishonest	ADJ
taxlaw-3566	382	3	valuation	valuation	NOUN
taxlaw-3566	382	4	is	be	AUX
taxlaw-3566	382	5	illegal	illegal	ADJ
taxlaw-3566	382	6	and	and	CCONJ
taxlaw-3566	382	7	may	may	AUX
taxlaw-3566	382	8	also	also	ADV
taxlaw-3566	382	9	be	be	AUX
taxlaw-3566	382	10	criminal	criminal	ADJ
taxlaw-3566	382	11	.	.	PUNCT
taxlaw-3566	383	1	it	it	PRON
taxlaw-3566	383	2	may	may	AUX
taxlaw-3566	383	3	also	also	ADV
taxlaw-3566	383	4	lead	lead	VERB
taxlaw-3566	383	5	to	to	ADP
taxlaw-3566	383	6	over	over	ADP
taxlaw-3566	383	7	-	-	PUNCT
taxlaw-3566	383	8	taxation	taxation	NOUN
taxlaw-3566	383	9	of	of	ADP
taxlaw-3566	383	10	new	new	ADJ
taxlaw-3566	383	11	partners	partner	NOUN
taxlaw-3566	383	12	as	as	ADP
taxlaw-3566	383	13	a	a	DET
taxlaw-3566	383	14	result	result	NOUN
taxlaw-3566	383	15	of	of	ADP
taxlaw-3566	383	16	new	new	ADJ
taxlaw-3566	383	17	partnership	partnership	NOUN
taxlaw-3566	383	18	audit	audit	NOUN
taxlaw-3566	383	19	rules	rule	NOUN
taxlaw-3566	383	20	.	.	PUNCT
taxlaw-3566	384	1	there	there	PRON
taxlaw-3566	384	2	are	be	VERB
taxlaw-3566	384	3	many	many	ADJ
taxlaw-3566	384	4	protective	protective	ADJ
taxlaw-3566	384	5	measures	measure	NOUN
taxlaw-3566	384	6	available	available	ADJ
taxlaw-3566	384	7	for	for	ADP
taxlaw-3566	384	8	new	new	ADJ
taxlaw-3566	384	9	partners	partner	NOUN
taxlaw-3566	384	10	to	to	AUX
taxlaw-3566	384	11	counter	counter	NOUN
taxlaw-3566	384	12	-	-	VERB
taxlaw-3566	384	13	act	act	VERB
taxlaw-3566	384	14	these	these	DET
taxlaw-3566	384	15	negative	negative	ADJ
taxlaw-3566	384	16	effects	effect	NOUN
taxlaw-3566	384	17	.	.	PUNCT
taxlaw-3566	385	1	the	the	DET
taxlaw-3566	385	2	best	good	ADJ
taxlaw-3566	385	3	one	one	NUM
taxlaw-3566	385	4	is	be	AUX
taxlaw-3566	385	5	for	for	SCONJ
taxlaw-3566	385	6	investors	investor	NOUN
taxlaw-3566	385	7	to	to	PART
taxlaw-3566	385	8	make	make	VERB
taxlaw-3566	385	9	sure	sure	ADJ
taxlaw-3566	385	10	that	that	SCONJ
taxlaw-3566	385	11	the	the	DET
taxlaw-3566	385	12	private	private	ADJ
taxlaw-3566	385	13	fund	fund	NOUN
taxlaw-3566	385	14	opted	opt	VERB
taxlaw-3566	385	15	out	out	ADP
taxlaw-3566	385	16	of	of	ADP
taxlaw-3566	385	17	the	the	DET
taxlaw-3566	385	18	partnership	partnership	NOUN
taxlaw-3566	385	19	audit	audit	NOUN
taxlaw-3566	385	20	rules	rule	NOUN
taxlaw-3566	385	21	and	and	CCONJ
taxlaw-3566	385	22	included	include	VERB
taxlaw-3566	385	23	clauses	clause	NOUN
taxlaw-3566	385	24	in	in	ADP
taxlaw-3566	385	25	the	the	DET
taxlaw-3566	385	26	partnership	partnership	NOUN
taxlaw-3566	385	27	agreement	agreement	NOUN
taxlaw-3566	385	28	mandating	mandate	VERB
taxlaw-3566	385	29	to	to	PART
taxlaw-3566	385	30	comply	comply	VERB
taxlaw-3566	385	31	with	with	ADP
taxlaw-3566	385	32	the	the	DET
taxlaw-3566	385	33	electing	elect	VERB
taxlaw-3566	385	34	out	out	ADP
taxlaw-3566	385	35	requirements	requirement	NOUN
taxlaw-3566	385	36	.	.	PUNCT
taxlaw-3566	386	1	this	this	PRON
taxlaw-3566	386	2	is	be	AUX
taxlaw-3566	386	3	,	,	PUNCT
taxlaw-3566	386	4	however	however	ADV
taxlaw-3566	386	5	,	,	PUNCT
taxlaw-3566	386	6	a	a	DET
taxlaw-3566	386	7	limited	limited	ADJ
taxlaw-3566	386	8	protective	protective	ADJ
taxlaw-3566	386	9	measure	measure	NOUN
taxlaw-3566	386	10	because	because	SCONJ
taxlaw-3566	386	11	many	many	ADJ
taxlaw-3566	386	12	private	private	ADJ
taxlaw-3566	386	13	funds	fund	NOUN
taxlaw-3566	386	14	consist	consist	VERB
taxlaw-3566	386	15	of	of	ADP
taxlaw-3566	386	16	more	more	ADJ
taxlaw-3566	386	17	than	than	ADP
taxlaw-3566	386	18	one	one	NUM
taxlaw-3566	386	19	hundred	hundred	NUM
taxlaw-3566	386	20	people	people	NOUN
taxlaw-3566	386	21	.	.	PUNCT
taxlaw-3566	387	1	another	another	DET
taxlaw-3566	387	2	reasonable	reasonable	ADJ
taxlaw-3566	387	3	solution	solution	NOUN
taxlaw-3566	387	4	would	would	AUX
taxlaw-3566	387	5	be	be	AUX
taxlaw-3566	387	6	selecting	select	VERB
taxlaw-3566	387	7	private	private	ADJ
taxlaw-3566	387	8	funds	fund	NOUN
taxlaw-3566	387	9	which	which	PRON
taxlaw-3566	387	10	contain	contain	VERB
taxlaw-3566	387	11	in	in	ADP
taxlaw-3566	387	12	their	their	PRON
taxlaw-3566	387	13	agreement	agreement	NOUN
taxlaw-3566	387	14	a	a	DET
taxlaw-3566	387	15	requirement	requirement	NOUN
taxlaw-3566	387	16	for	for	ADP
taxlaw-3566	387	17	creating	create	VERB
taxlaw-3566	387	18	a	a	DET
taxlaw-3566	387	19	reserve	reserve	NOUN
taxlaw-3566	387	20	for	for	ADP
taxlaw-3566	387	21	unpaid	unpaid	ADJ
taxlaw-3566	387	22	taxes	taxis	NOUN
taxlaw-3566	387	23	.	.	PUNCT
taxlaw-3566	388	1	this	this	DET
taxlaw-3566	388	2	reserve	reserve	NOUN
taxlaw-3566	388	3	would	would	AUX
taxlaw-3566	388	4	be	be	AUX
taxlaw-3566	388	5	a	a	DET
taxlaw-3566	388	6	guarantee	guarantee	NOUN
taxlaw-3566	388	7	for	for	ADP
taxlaw-3566	388	8	new	new	ADJ
taxlaw-3566	388	9	partners	partner	NOUN
taxlaw-3566	388	10	that	that	SCONJ
taxlaw-3566	388	11	they	they	PRON
taxlaw-3566	388	12	do	do	AUX
taxlaw-3566	388	13	not	not	PART
taxlaw-3566	388	14	have	have	VERB
taxlaw-3566	388	15	to	to	PART
taxlaw-3566	388	16	chase	chase	VERB
taxlaw-3566	388	17	after	after	SCONJ
taxlaw-3566	388	18	former	former	ADJ
taxlaw-3566	388	19	partners	partner	NOUN
taxlaw-3566	388	20	to	to	PART
taxlaw-3566	388	21	obtain	obtain	VERB
taxlaw-3566	388	22	previous	previous	ADJ
taxlaw-3566	388	23	years	year	NOUN
taxlaw-3566	388	24	’	'	PUNCT
taxlaw-3566	388	25	tax	tax	NOUN
taxlaw-3566	388	26	underpayments	underpayment	NOUN
taxlaw-3566	388	27	.	.	PUNCT
taxlaw-3566	389	1	an	an	DET
taxlaw-3566	389	2	indemnity	indemnity	NOUN
taxlaw-3566	389	3	clause	clause	NOUN
taxlaw-3566	389	4	,	,	PUNCT
taxlaw-3566	389	5	on	on	ADP
taxlaw-3566	389	6	the	the	DET
taxlaw-3566	389	7	other	other	ADJ
taxlaw-3566	389	8	hand	hand	NOUN
taxlaw-3566	389	9	,	,	PUNCT
taxlaw-3566	389	10	is	be	AUX
taxlaw-3566	389	11	not	not	PART
taxlaw-3566	389	12	as	as	ADV
taxlaw-3566	389	13	effective	effective	ADJ
taxlaw-3566	389	14	even	even	ADV
taxlaw-3566	389	15	if	if	SCONJ
taxlaw-3566	389	16	included	include	VERB
taxlaw-3566	389	17	in	in	ADP
taxlaw-3566	389	18	the	the	DET
taxlaw-3566	389	19	agreement	agreement	NOUN
taxlaw-3566	389	20	because	because	SCONJ
taxlaw-3566	389	21	new	new	ADJ
taxlaw-3566	389	22	partners	partner	NOUN
taxlaw-3566	389	23	will	will	AUX
taxlaw-3566	389	24	be	be	AUX
taxlaw-3566	389	25	required	require	VERB
taxlaw-3566	389	26	to	to	PART
taxlaw-3566	389	27	search	search	VERB
taxlaw-3566	389	28	former	former	ADJ
taxlaw-3566	389	29	partners	partner	NOUN
taxlaw-3566	389	30	.	.	PUNCT
taxlaw-3566	390	1	finally	finally	ADV
taxlaw-3566	390	2	,	,	PUNCT
taxlaw-3566	390	3	new	new	ADJ
taxlaw-3566	390	4	partners	partner	NOUN
taxlaw-3566	390	5	should	should	AUX
taxlaw-3566	390	6	consider	consider	VERB
taxlaw-3566	390	7	conducting	conduct	VERB
taxlaw-3566	390	8	a	a	DET
taxlaw-3566	390	9	more	more	ADV
taxlaw-3566	390	10	serious	serious	ADJ
taxlaw-3566	390	11	due	due	ADJ
taxlaw-3566	390	12	diligence	diligence	NOUN
taxlaw-3566	390	13	examination	examination	NOUN
taxlaw-3566	390	14	when	when	SCONJ
taxlaw-3566	390	15	investigating	investigate	VERB
taxlaw-3566	390	16	interests	interest	NOUN
taxlaw-3566	390	17	in	in	ADP
taxlaw-3566	390	18	a	a	DET
taxlaw-3566	390	19	private	private	ADJ
taxlaw-3566	390	20	fund	fund	NOUN
taxlaw-3566	390	21	and	and	CCONJ
taxlaw-3566	390	22	examining	examine	VERB
taxlaw-3566	390	23	the	the	DET
taxlaw-3566	390	24	agreements	agreement	NOUN
taxlaw-3566	390	25	for	for	ADP
taxlaw-3566	390	26	various	various	ADJ
taxlaw-3566	390	27	provisions	provision	NOUN
taxlaw-3566	390	28	,	,	PUNCT
taxlaw-3566	390	29	such	such	ADJ
taxlaw-3566	390	30	as	as	ADP
taxlaw-3566	390	31	“	"	PUNCT
taxlaw-3566	390	32	push	push	VERB
taxlaw-3566	390	33	out	out	ADP
taxlaw-3566	390	34	”	"	PUNCT
taxlaw-3566	390	35	elections	election	NOUN
taxlaw-3566	390	36	,	,	PUNCT
taxlaw-3566	390	37	which	which	PRON
taxlaw-3566	390	38	should	should	AUX
taxlaw-3566	390	39	protect	protect	VERB
taxlaw-3566	390	40	new	new	ADJ
taxlaw-3566	390	41	partners	partner	NOUN
taxlaw-3566	390	42	from	from	ADP
taxlaw-3566	390	43	tax	tax	NOUN
taxlaw-3566	390	44	overpayments	overpayment	NOUN
taxlaw-3566	390	45	,	,	PUNCT
taxlaw-3566	390	46	as	as	ADV
taxlaw-3566	390	47	well	well	ADV
taxlaw-3566	390	48	as	as	ADP
taxlaw-3566	390	49	records	record	NOUN
taxlaw-3566	390	50	of	of	ADP
taxlaw-3566	390	51	general	general	ADJ
taxlaw-3566	390	52	partners	partner	NOUN
taxlaw-3566	390	53	and	and	CCONJ
taxlaw-3566	390	54	fund	fund	NOUN
taxlaw-3566	390	55	managers	manager	NOUN
taxlaw-3566	390	56	’	'	PUNCT
taxlaw-3566	390	57	activities	activity	NOUN
taxlaw-3566	390	58	regarding	regard	VERB
taxlaw-3566	390	59	valuation	valuation	NOUN
taxlaw-3566	390	60	of	of	ADP
taxlaw-3566	390	61	securities	security	NOUN
taxlaw-3566	390	62	,	,	PUNCT
taxlaw-3566	390	63	offering	offer	VERB
taxlaw-3566	390	64	documents	document	NOUN
taxlaw-3566	390	65	,	,	PUNCT
taxlaw-3566	390	66	and	and	CCONJ
taxlaw-3566	390	67	other	other	ADJ
taxlaw-3566	390	68	accounting	accounting	NOUN
taxlaw-3566	390	69	records	record	NOUN
taxlaw-3566	390	70	.	.	PUNCT
taxlaw-3566	391	1	overall	overall	ADV
taxlaw-3566	391	2	,	,	PUNCT
taxlaw-3566	391	3	it	it	PRON
taxlaw-3566	391	4	is	be	AUX
taxlaw-3566	391	5	important	important	ADJ
taxlaw-3566	391	6	to	to	PART
taxlaw-3566	391	7	understand	understand	VERB
taxlaw-3566	391	8	that	that	SCONJ
taxlaw-3566	391	9	the	the	DET
taxlaw-3566	391	10	partnership	partnership	NOUN
taxlaw-3566	391	11	audit	audit	NOUN
taxlaw-3566	391	12	rules	rule	NOUN
taxlaw-3566	391	13	may	may	AUX
taxlaw-3566	391	14	have	have	VERB
taxlaw-3566	391	15	serious	serious	ADJ
taxlaw-3566	391	16	negative	negative	ADJ
taxlaw-3566	391	17	consequences	consequence	NOUN
taxlaw-3566	391	18	for	for	ADP
taxlaw-3566	391	19	private	private	ADJ
taxlaw-3566	391	20	funds	fund	NOUN
taxlaw-3566	391	21	ineligible	ineligible	ADJ
taxlaw-3566	391	22	for	for	ADP
taxlaw-3566	391	23	an	an	DET
taxlaw-3566	391	24	opt	opt	VERB
taxlaw-3566	391	25	-	-	PUNCT
taxlaw-3566	391	26	out	out	ADP
taxlaw-3566	391	27	option	option	NOUN
taxlaw-3566	391	28	,	,	PUNCT
taxlaw-3566	391	29	since	since	SCONJ
taxlaw-3566	391	30	new	new	ADJ
taxlaw-3566	391	31	investors	investor	NOUN
taxlaw-3566	391	32	would	would	AUX
taxlaw-3566	391	33	likely	likely	ADV
taxlaw-3566	391	34	invest	invest	VERB
taxlaw-3566	391	35	in	in	ADP
taxlaw-3566	391	36	the	the	DET
taxlaw-3566	391	37	funds	fund	NOUN
taxlaw-3566	391	38	which	which	PRON
taxlaw-3566	391	39	are	be	AUX
taxlaw-3566	391	40	eligible	eligible	ADJ
taxlaw-3566	391	41	for	for	ADP
taxlaw-3566	391	42	an	an	DET
taxlaw-3566	391	43	opt	opt	VERB
taxlaw-3566	391	44	-	-	PUNCT
taxlaw-3566	391	45	out	out	ADP
taxlaw-3566	391	46	option	option	NOUN
taxlaw-3566	391	47	in	in	ADP
taxlaw-3566	391	48	order	order	NOUN
taxlaw-3566	391	49	to	to	PART
taxlaw-3566	391	50	avoid	avoid	VERB
taxlaw-3566	391	51	unnecessary	unnecessary	ADJ
taxlaw-3566	391	52	risk	risk	NOUN
taxlaw-3566	391	53	of	of	ADP
taxlaw-3566	391	54	being	be	AUX
taxlaw-3566	391	55	over	over	ADV
taxlaw-3566	391	56	-	-	PUNCT
taxlaw-3566	391	57	taxed	tax	VERB
taxlaw-3566	391	58	.	.	PUNCT
taxlaw-3566	392	1	additionally	additionally	ADV
taxlaw-3566	392	2	,	,	PUNCT
taxlaw-3566	392	3	these	these	DET
taxlaw-3566	392	4	rules	rule	NOUN
taxlaw-3566	392	5	require	require	VERB
taxlaw-3566	392	6	further	further	ADJ
taxlaw-3566	392	7	treasury	treasury	PROPN
taxlaw-3566	392	8	’s	’s	PART
taxlaw-3566	392	9	interpretation	interpretation	NOUN
taxlaw-3566	392	10	which	which	PRON
taxlaw-3566	392	11	should	should	AUX
taxlaw-3566	392	12	address	address	VERB
taxlaw-3566	392	13	new	new	ADJ
taxlaw-3566	392	14	partners	partner	NOUN
taxlaw-3566	392	15	’	'	PUNCT
taxlaw-3566	392	16	concerns	concern	NOUN
taxlaw-3566	392	17	in	in	ADP
taxlaw-3566	392	18	joining	join	VERB
taxlaw-3566	392	19	private	private	ADJ
taxlaw-3566	392	20	funds	fund	NOUN
taxlaw-3566	392	21	.	.	PUNCT
taxlaw-3566	393	1	furthermore	furthermore	ADV
taxlaw-3566	393	2	,	,	PUNCT
taxlaw-3566	393	3	misvalued	misvalue	VERB
taxlaw-3566	393	4	private	private	ADJ
taxlaw-3566	393	5	248	248	NUM
taxlaw-3566	393	6	[	[	X
taxlaw-3566	393	7	vol	vol	NOUN
taxlaw-3566	393	8	.	.	PUNCT
taxlaw-3566	394	1	10:2	10:2	NUM
taxlaw-3566	394	2	columbia	columbia	PROPN
taxlaw-3566	394	3	journal	journal	PROPN
taxlaw-3566	394	4	of	of	ADP
taxlaw-3566	394	5	tax	tax	NOUN
taxlaw-3566	394	6	law	law	NOUN
taxlaw-3566	394	7	funds	fund	NOUN
taxlaw-3566	394	8	would	would	AUX
taxlaw-3566	394	9	likely	likely	ADV
taxlaw-3566	394	10	suffer	suffer	VERB
taxlaw-3566	394	11	the	the	DET
taxlaw-3566	394	12	most	most	ADJ
taxlaw-3566	394	13	because	because	SCONJ
taxlaw-3566	394	14	the	the	DET
taxlaw-3566	394	15	misvalued	misvalued	ADJ
taxlaw-3566	394	16	assets	asset	NOUN
taxlaw-3566	394	17	would	would	AUX
taxlaw-3566	394	18	eventually	eventually	ADV
taxlaw-3566	394	19	be	be	AUX
taxlaw-3566	394	20	revalued	revalue	VERB
taxlaw-3566	394	21	,	,	PUNCT
taxlaw-3566	394	22	and	and	CCONJ
taxlaw-3566	394	23	tax	tax	NOUN
taxlaw-3566	394	24	deficiency	deficiency	NOUN
taxlaw-3566	394	25	would	would	AUX
taxlaw-3566	394	26	be	be	AUX
taxlaw-3566	394	27	reassessed	reassess	VERB
taxlaw-3566	394	28	against	against	ADP
taxlaw-3566	394	29	a	a	DET
taxlaw-3566	394	30	private	private	ADJ
taxlaw-3566	394	31	fund	fund	NOUN
taxlaw-3566	394	32	as	as	ADP
taxlaw-3566	394	33	a	a	DET
taxlaw-3566	394	34	whole	whole	NOUN
taxlaw-3566	394	35	,	,	PUNCT
taxlaw-3566	394	36	so	so	CCONJ
taxlaw-3566	394	37	new	new	ADJ
taxlaw-3566	394	38	partners	partner	NOUN
taxlaw-3566	394	39	risk	risk	VERB
taxlaw-3566	394	40	even	even	ADV
taxlaw-3566	394	41	more	more	ADV
taxlaw-3566	394	42	joining	join	VERB
taxlaw-3566	394	43	a	a	DET
taxlaw-3566	394	44	private	private	ADJ
taxlaw-3566	394	45	fund	fund	NOUN
taxlaw-3566	394	46	with	with	ADP
taxlaw-3566	394	47	a	a	DET
taxlaw-3566	394	48	reputation	reputation	NOUN
taxlaw-3566	394	49	of	of	ADP
taxlaw-3566	394	50	using	use	VERB
taxlaw-3566	394	51	questionable	questionable	ADJ
taxlaw-3566	394	52	valuation	valuation	NOUN
taxlaw-3566	394	53	techniques	technique	NOUN
taxlaw-3566	394	54	.	.	PUNCT
taxlaw-3566	395	1	there	there	PRON
taxlaw-3566	395	2	is	be	VERB
taxlaw-3566	395	3	,	,	PUNCT
taxlaw-3566	395	4	however	however	ADV
taxlaw-3566	395	5	,	,	PUNCT
taxlaw-3566	395	6	a	a	DET
taxlaw-3566	395	7	potential	potential	ADJ
taxlaw-3566	395	8	incidental	incidental	ADJ
taxlaw-3566	395	9	positive	positive	ADJ
taxlaw-3566	395	10	effect	effect	NOUN
taxlaw-3566	395	11	on	on	ADP
taxlaw-3566	395	12	private	private	ADJ
taxlaw-3566	395	13	funds	fund	NOUN
taxlaw-3566	395	14	’	'	PUNCT
taxlaw-3566	395	15	valuation	valuation	NOUN
taxlaw-3566	395	16	techniques	technique	NOUN
taxlaw-3566	395	17	.	.	PUNCT
taxlaw-3566	396	1	this	this	DET
taxlaw-3566	396	2	effect	effect	NOUN
taxlaw-3566	396	3	may	may	AUX
taxlaw-3566	396	4	result	result	VERB
taxlaw-3566	396	5	from	from	ADP
taxlaw-3566	396	6	private	private	ADJ
taxlaw-3566	396	7	funds	fund	NOUN
taxlaw-3566	396	8	’	'	PUNCT
taxlaw-3566	396	9	competition	competition	NOUN
taxlaw-3566	396	10	to	to	PART
taxlaw-3566	396	11	attract	attract	VERB
taxlaw-3566	396	12	new	new	ADJ
taxlaw-3566	396	13	partners	partner	NOUN
taxlaw-3566	396	14	by	by	ADP
taxlaw-3566	396	15	assuring	assure	VERB
taxlaw-3566	396	16	them	they	PRON
taxlaw-3566	396	17	that	that	SCONJ
taxlaw-3566	396	18	their	their	PRON
taxlaw-3566	396	19	valuation	valuation	NOUN
taxlaw-3566	396	20	techniques	technique	NOUN
taxlaw-3566	396	21	are	be	AUX
taxlaw-3566	396	22	unlikely	unlikely	ADJ
taxlaw-3566	396	23	to	to	PART
taxlaw-3566	396	24	be	be	AUX
taxlaw-3566	396	25	questioned	question	VERB
taxlaw-3566	396	26	by	by	ADP
taxlaw-3566	396	27	the	the	DET
taxlaw-3566	396	28	sec	sec	PROPN
taxlaw-3566	396	29	and	and	CCONJ
taxlaw-3566	396	30	the	the	DET
taxlaw-3566	396	31	tax	tax	NOUN
taxlaw-3566	396	32	is	be	AUX
taxlaw-3566	396	33	unlikely	unlikely	ADJ
taxlaw-3566	396	34	to	to	PART
taxlaw-3566	396	35	be	be	AUX
taxlaw-3566	396	36	reassessed	reassess	VERB
taxlaw-3566	396	37	by	by	ADP
taxlaw-3566	396	38	the	the	DET
taxlaw-3566	396	39	irs	irs	PROPN
taxlaw-3566	396	40	.	.	PUNCT
taxlaw-3566	397	1	this	this	PRON
taxlaw-3566	397	2	may	may	AUX
taxlaw-3566	397	3	also	also	ADV
taxlaw-3566	397	4	lead	lead	VERB
taxlaw-3566	397	5	to	to	ADP
taxlaw-3566	397	6	a	a	DET
taxlaw-3566	397	7	decrease	decrease	NOUN
taxlaw-3566	397	8	in	in	ADP
taxlaw-3566	397	9	administrative	administrative	ADJ
taxlaw-3566	397	10	proceedings	proceeding	NOUN
taxlaw-3566	397	11	with	with	ADP
taxlaw-3566	397	12	the	the	DET
taxlaw-3566	397	13	sec	sec	PROPN
taxlaw-3566	397	14	because	because	SCONJ
taxlaw-3566	397	15	in	in	ADP
taxlaw-3566	397	16	order	order	NOUN
taxlaw-3566	397	17	to	to	PART
taxlaw-3566	397	18	attract	attract	VERB
taxlaw-3566	397	19	new	new	ADJ
taxlaw-3566	397	20	investors	investor	NOUN
taxlaw-3566	397	21	,	,	PUNCT
taxlaw-3566	397	22	private	private	ADJ
taxlaw-3566	397	23	funds	fund	NOUN
taxlaw-3566	397	24	might	might	AUX
taxlaw-3566	397	25	choose	choose	VERB
taxlaw-3566	397	26	to	to	PART
taxlaw-3566	397	27	use	use	VERB
taxlaw-3566	397	28	only	only	ADJ
taxlaw-3566	397	29	credible	credible	ADJ
taxlaw-3566	397	30	valuation	valuation	NOUN
taxlaw-3566	397	31	techniques	technique	NOUN
taxlaw-3566	397	32	.	.	PUNCT
taxlaw-3566	398	1	greed	greed	NOUN
taxlaw-3566	398	2	factor	factor	NOUN
taxlaw-3566	398	3	,	,	PUNCT
taxlaw-3566	398	4	however	however	ADV
taxlaw-3566	398	5	,	,	PUNCT
taxlaw-3566	398	6	may	may	AUX
taxlaw-3566	398	7	suppress	suppress	VERB
taxlaw-3566	398	8	any	any	DET
taxlaw-3566	398	9	positive	positive	ADJ
taxlaw-3566	398	10	effects	effect	NOUN
taxlaw-3566	398	11	of	of	ADP
taxlaw-3566	398	12	the	the	DET
taxlaw-3566	398	13	new	new	ADJ
taxlaw-3566	398	14	partnership	partnership	NOUN
taxlaw-3566	398	15	audit	audit	NOUN
taxlaw-3566	398	16	rules	rule	NOUN
taxlaw-3566	398	17	.	.	PUNCT
taxlaw-3566	399	1	thus	thus	ADV
taxlaw-3566	399	2	,	,	PUNCT
taxlaw-3566	399	3	it	it	PRON
taxlaw-3566	399	4	is	be	AUX
taxlaw-3566	399	5	more	more	ADV
taxlaw-3566	399	6	likely	likely	ADJ
taxlaw-3566	399	7	that	that	SCONJ
taxlaw-3566	399	8	an	an	DET
taxlaw-3566	399	9	active	active	ADJ
taxlaw-3566	399	10	sec	sec	PROPN
taxlaw-3566	399	11	initiative	initiative	NOUN
taxlaw-3566	399	12	to	to	PART
taxlaw-3566	399	13	curb	curb	VERB
taxlaw-3566	399	14	misvaluation	misvaluation	NOUN
taxlaw-3566	399	15	of	of	ADP
taxlaw-3566	399	16	assets	asset	NOUN
taxlaw-3566	399	17	will	will	AUX
taxlaw-3566	399	18	be	be	AUX
taxlaw-3566	399	19	more	more	ADV
taxlaw-3566	399	20	effective	effective	ADJ
taxlaw-3566	399	21	than	than	SCONJ
taxlaw-3566	399	22	new	new	ADJ
taxlaw-3566	399	23	partnership	partnership	NOUN
taxlaw-3566	399	24	audit	audit	NOUN
taxlaw-3566	399	25	rules	rule	VERB
taxlaw-3566	399	26	incidental	incidental	ADJ
taxlaw-3566	399	27	positive	positive	ADJ
taxlaw-3566	399	28	effects	effect	NOUN
taxlaw-3566	399	29	.	.	PUNCT
taxlaw-3566	400	1	since	since	SCONJ
taxlaw-3566	400	2	the	the	DET
taxlaw-3566	400	3	partnership	partnership	NOUN
taxlaw-3566	400	4	audit	audit	NOUN
taxlaw-3566	400	5	rules	rule	NOUN
taxlaw-3566	400	6	have	have	AUX
taxlaw-3566	400	7	been	be	AUX
taxlaw-3566	400	8	in	in	ADP
taxlaw-3566	400	9	effect	effect	NOUN
taxlaw-3566	400	10	only	only	ADV
taxlaw-3566	400	11	one	one	NUM
taxlaw-3566	400	12	year	year	NOUN
taxlaw-3566	400	13	,	,	PUNCT
taxlaw-3566	400	14	this	this	DET
taxlaw-3566	400	15	topic	topic	NOUN
taxlaw-3566	400	16	may	may	AUX
taxlaw-3566	400	17	be	be	AUX
taxlaw-3566	400	18	further	far	ADV
taxlaw-3566	400	19	refined	refine	VERB
taxlaw-3566	400	20	when	when	SCONJ
taxlaw-3566	400	21	more	more	ADJ
taxlaw-3566	400	22	statistical	statistical	ADJ
taxlaw-3566	400	23	evidence	evidence	NOUN
taxlaw-3566	400	24	becomes	become	VERB
taxlaw-3566	400	25	available	available	ADJ
taxlaw-3566	400	26	.	.	PUNCT
taxlaw-3566	401	1	the	the	DET
taxlaw-3566	401	2	useful	useful	ADJ
taxlaw-3566	401	3	evidence	evidence	NOUN
taxlaw-3566	401	4	would	would	AUX
taxlaw-3566	401	5	include	include	VERB
taxlaw-3566	401	6	changes	change	NOUN
taxlaw-3566	401	7	in	in	ADP
taxlaw-3566	401	8	private	private	ADJ
taxlaw-3566	401	9	fund	fund	NOUN
taxlaw-3566	401	10	sizes	size	NOUN
taxlaw-3566	401	11	,	,	PUNCT
taxlaw-3566	401	12	a	a	DET
taxlaw-3566	401	13	decrease	decrease	NOUN
taxlaw-3566	401	14	in	in	ADP
taxlaw-3566	401	15	marketability	marketability	NOUN
taxlaw-3566	401	16	of	of	ADP
taxlaw-3566	401	17	large	large	ADJ
taxlaw-3566	401	18	funds	fund	NOUN
taxlaw-3566	401	19	,	,	PUNCT
taxlaw-3566	401	20	an	an	DET
taxlaw-3566	401	21	increase	increase	NOUN
taxlaw-3566	401	22	in	in	ADP
taxlaw-3566	401	23	marketability	marketability	NOUN
taxlaw-3566	401	24	of	of	ADP
taxlaw-3566	401	25	small	small	ADJ
taxlaw-3566	401	26	funds	fund	NOUN
taxlaw-3566	401	27	(	(	PUNCT
taxlaw-3566	401	28	under	under	ADP
taxlaw-3566	401	29	one	one	NUM
taxlaw-3566	401	30	hundred	hundred	NUM
taxlaw-3566	401	31	investors	investor	NOUN
taxlaw-3566	401	32	)	)	PUNCT
taxlaw-3566	401	33	,	,	PUNCT
taxlaw-3566	401	34	a	a	DET
taxlaw-3566	401	35	decrease	decrease	NOUN
taxlaw-3566	401	36	of	of	ADP
taxlaw-3566	401	37	marketability	marketability	NOUN
taxlaw-3566	401	38	of	of	ADP
taxlaw-3566	401	39	funds	fund	NOUN
taxlaw-3566	401	40	with	with	ADP
taxlaw-3566	401	41	a	a	DET
taxlaw-3566	401	42	misvaluation	misvaluation	NOUN
taxlaw-3566	401	43	history	history	NOUN
taxlaw-3566	401	44	,	,	PUNCT
taxlaw-3566	401	45	and	and	CCONJ
taxlaw-3566	401	46	a	a	DET
taxlaw-3566	401	47	very	very	ADV
taxlaw-3566	401	48	unlikely	unlikely	ADJ
taxlaw-3566	401	49	decrease	decrease	NOUN
taxlaw-3566	401	50	in	in	ADP
taxlaw-3566	401	51	administrative	administrative	ADJ
taxlaw-3566	401	52	proceeding	proceeding	NOUN
taxlaw-3566	401	53	instituted	institute	VERB
taxlaw-3566	401	54	by	by	ADP
taxlaw-3566	401	55	the	the	DET
taxlaw-3566	401	56	sec	sec	PROPN
taxlaw-3566	401	57	in	in	ADP
taxlaw-3566	401	58	relation	relation	NOUN
taxlaw-3566	401	59	to	to	ADP
taxlaw-3566	401	60	misvalued	misvalued	ADJ
taxlaw-3566	401	61	funds	fund	NOUN
taxlaw-3566	401	62	.	.	PUNCT