id	sid	eid	entity	type
fsr-3713	1	1	2(2	CARDINAL
fsr-3713	1	2	11 l-1 30	DATE
fsr-3713	1	3	0 1993	DATE
fsr-3713	1	4	jai press inc	ORG
fsr-3713	1	5	1057-0810	DATE
fsr-3713	3	1	chris j. prestopino	PERSON
fsr-3713	3	2	124	CARDINAL
fsr-3713	3	3	33	CARDINAL
fsr-3713	3	4	1991	DATE
fsr-3713	3	5	forty	CARDINAL
fsr-3713	4	1	nearly 83 percent	PERCENT
fsr-3713	4	2	at least $600,000	MONEY
fsr-3713	5	1	standard qtip trust	ORG
fsr-3713	7	1	i.	PERSON
fsr-3713	10	1	ph.d	NORP
fsr-3713	14	1	chris j. restopino l	PERSON
fsr-3713	14	2	califoinia state university	ORG
fsr-3713	14	3	chico	ORG
fsr-3713	14	4	95929-005 1 112	QUANTITY
fsr-3713	14	5	2(2	CARDINAL
fsr-3713	14	6	1993	DATE
fsr-3713	16	1	first	ORDINAL
fsr-3713	20	1	a year	DATE
fsr-3713	20	2	each year	DATE
fsr-3713	23	1	the previous ten year’s	DATE
fsr-3713	23	2	two	CARDINAL
fsr-3713	24	1	nyu	ORG
fsr-3713	24	2	usc	ORG
fsr-3713	24	3	miami	GPE
fsr-3713	24	4	ucla	GPE
fsr-3713	24	5	california	GPE
fsr-3713	24	6	notre dame	ORG
fsr-3713	25	1	four-hundred-two	CARDINAL
fsr-3713	25	2	59	CARDINAL
fsr-3713	25	3	a month	DATE
fsr-3713	25	4	december	DATE
fsr-3713	25	5	199 1 and january, 1992	DATE
fsr-3713	26	1	one hundred thirty nine	CARDINAL
fsr-3713	26	2	35 percent	PERCENT
fsr-3713	26	3	124	CARDINAL
fsr-3713	27	1	the preceding year	DATE
fsr-3713	27	2	1991	DATE
fsr-3713	28	1	at least 33	CARDINAL
fsr-3713	28	2	california	GPE
fsr-3713	28	3	24	CARDINAL
fsr-3713	28	4	new york	GPE
fsr-3713	28	5	18	CARDINAL
fsr-3713	28	6	illinois	GPE
fsr-3713	28	7	11	CARDINAL
fsr-3713	28	8	missouri	GPE
fsr-3713	28	9	7	CARDINAL
fsr-3713	28	10	texas	GPE
fsr-3713	28	11	6	CARDINAL
fsr-3713	28	12	massachusetts	GPE
fsr-3713	28	13	pennsylvania	GPE
fsr-3713	28	14	5	CARDINAL
fsr-3713	28	15	colorado	GPE
fsr-3713	28	16	georgia	GPE
fsr-3713	28	17	michigan	GPE
fsr-3713	28	18	4	CARDINAL
fsr-3713	28	19	maryland	GPE
fsr-3713	28	20	3	CARDINAL
fsr-3713	28	21	two	CARDINAL
fsr-3713	28	22	north caro lina	PERSON
fsr-3713	28	23	nevada	GPE
fsr-3713	28	24	ohio	GPE
fsr-3713	28	25	oregon	GPE
fsr-3713	28	26	rhode island	GPE
fsr-3713	28	27	virginia	GPE
fsr-3713	28	28	arkansas	GPE
fsr-3713	28	29	connecticut	GPE
fsr-3713	28	30	delaware	GPE
fsr-3713	28	31	florida	GPE
fsr-3713	28	32	hawaii	GPE
fsr-3713	28	33	iowa	GPE
fsr-3713	28	34	mississippi	GPE
fsr-3713	28	35	montana	GPE
fsr-3713	28	36	new jersey	GPE
fsr-3713	28	37	south carolina	GPE
fsr-3713	28	38	south dakota	GPE
fsr-3713	28	39	tennessee	GPE
fsr-3713	28	40	vermont	GPE
fsr-3713	28	41	wisconsin	GPE
fsr-3713	28	42	west virginia	GPE
fsr-3713	29	1	four	CARDINAL
fsr-3713	30	1	1	CARDINAL
fsr-3713	31	1	appendix	NORP
fsr-3713	33	1	113	CARDINAL
fsr-3713	33	2	1	CARDINAL
fsr-3713	33	3	years	DATE
fsr-3713	33	4	age %	PERCENT
fsr-3713	34	1	last 12 months	DATE
fsr-3713	34	2	greater than $600,000 %	MONEY
fsr-3713	34	3	less than $600,000 %	MONEY
fsr-3713	34	4	between $600,000 and $1,200,000 %	MONEY
fsr-3713	34	5	greater than $1,200,000	MONEY
fsr-3713	34	6	2z l-100%	PERCENT
fsr-3713	34	7	100%	PERCENT
fsr-3713	34	8	3-300 3-275	TIME
fsr-3713	34	9	13	CARDINAL
fsr-3713	34	10	10	CARDINAL
fsr-3713	34	11	37-72%	PERCENT
fsr-3713	34	12	54.0%	PERCENT
fsr-3713	34	13	23%	PERCENT
fsr-3713	34	14	50-100%	PERCENT
fsr-3713	34	15	27%	PERCENT
fsr-3713	34	16	60-90%	PERCENT
fsr-3713	34	17	73.9%	PERCENT
fsr-3713	34	18	73.5%	PERCENT
fsr-3713	34	19	19%	PERCENT
fsr-3713	34	20	14-40%	PERCENT
fsr-3713	34	21	30-80%	PERCENT
fsr-3713	34	22	90.7 90.0	DATE
fsr-3713	34	23	73.2 17.2%	PERCENT
fsr-3713	34	24	26.3%	PERCENT
fsr-3713	34	25	56.5%	PERCENT
fsr-3713	34	26	100.0%	PERCENT
fsr-3713	34	27	19%	PERCENT
fsr-3713	34	28	18%	PERCENT
fsr-3713	34	29	28% years	DATE
fsr-3713	34	30	number of years	DATE
fsr-3713	35	1	nineteen years	DATE
fsr-3713	36	1	four years to 40 years	DATE
fsr-3713	36	2	13 to 25 years	DATE
fsr-3713	37	1	29	CARDINAL
fsr-3713	37	2	40-52	CARDINAL
fsr-3713	37	3	46.6	CARDINAL
fsr-3713	38	1	ten percent	PERCENT
fsr-3713	44	1	first	ORDINAL
fsr-3713	44	2	114	CARDINAL
fsr-3713	44	3	2(2	CARDINAL
fsr-3713	44	4	1993	DATE
fsr-3713	46	1	second	ORDINAL
fsr-3713	51	1	sixty-six percent	PERCENT
fsr-3713	51	2	at least half	CARDINAL
fsr-3713	52	1	54.0 percent	PERCENT
fsr-3713	52	2	two	CARDINAL
fsr-3713	53	1	ninety-six percent	PERCENT
fsr-3713	54	1	73.9 percent	PERCENT
fsr-3713	54	2	nearly three quarters	CARDINAL
fsr-3713	54	3	73.5%	PERCENT
fsr-3713	54	4	about one quarter	PERCENT
fsr-3713	54	5	26.5%	PERCENT
fsr-3713	55	1	26.1 percent	PERCENT
fsr-3713	56	1	seventy six percent	PERCENT
fsr-3713	56	2	at least one	CARDINAL
fsr-3713	56	3	28%	PERCENT
fsr-3713	56	4	21%	PERCENT
fsr-3713	56	5	7%	PERCENT
fsr-3713	56	6	4%	PERCENT
fsr-3713	58	1	1	CARDINAL
fsr-3713	60	1	1991	DATE
fsr-3713	61	1	90.0	CARDINAL
fsr-3713	61	2	three	CARDINAL
fsr-3713	61	3	at least 40	CARDINAL
fsr-3713	62	1	one	CARDINAL
fsr-3713	63	1	two	CARDINAL
fsr-3713	67	1	one	CARDINAL
fsr-3713	67	2	600,000	MONEY
fsr-3713	67	3	three to 275	CARDINAL
fsr-3713	67	4	i.q.	GPE
fsr-3713	67	5	28	CARDINAL
fsr-3713	67	6	73	CARDINAL
fsr-3713	68	1	17.2 percent	PERCENT
fsr-3713	68	2	less than $600,000	MONEY
fsr-3713	68	3	26.3 percent	PERCENT
fsr-3713	68	4	600,000	MONEY
fsr-3713	68	5	1,200,000	MONEY
fsr-3713	68	6	56.5 percent	PERCENT
fsr-3713	68	7	greater than $1,200,000	MONEY
fsr-3713	69	1	nearly 83 percent	PERCENT
fsr-3713	70	1	115 $600,000	MONEY
fsr-3713	71	1	three quarters	CARDINAL
fsr-3713	71	2	at least 30 percent	PERCENT
fsr-3713	71	3	more than $1.2 million	MONEY
fsr-3713	73	1	four	CARDINAL
fsr-3713	84	1	one	CARDINAL
fsr-3713	85	1	116	CARDINAL
fsr-3713	85	2	2(2	CARDINAL
fsr-3713	85	3	1993	DATE
fsr-3713	87	1	four	CARDINAL
fsr-3713	87	2	four	CARDINAL
fsr-3713	88	1	2	CARDINAL
fsr-3713	89	1	greater than 50 percent	PERCENT
fsr-3713	90	1	47 percent	PERCENT
fsr-3713	90	2	only 25 percent	PERCENT
fsr-3713	90	3	greater than five percent	PERCENT
fsr-3713	91	1	4.5 percent	PERCENT
fsr-3713	95	1	88 percent	PERCENT
fsr-3713	95	2	at least one	CARDINAL
fsr-3713	95	3	only 13.8 percent	PERCENT
fsr-3713	96	1	18.3 percent	PERCENT
fsr-3713	97	1	17.2 percent	PERCENT
fsr-3713	97	2	2	CARDINAL
fsr-3713	100	1	o-50%	PERCENT
fsr-3713	100	2	o-5%	PERCENT
fsr-3713	100	3	4.5%	PERCENT
fsr-3713	100	4	47%	PERCENT
fsr-3713	100	5	11%	PERCENT
fsr-3713	100	6	5-15%	PERCENT
fsr-3713	100	7	13.8%	PERCENT
fsr-3713	100	8	12%	PERCENT
fsr-3713	100	9	16%	PERCENT
fsr-3713	100	10	36.6%	PERCENT
fsr-3713	100	11	9%	PERCENT
fsr-3713	100	12	30%	PERCENT
fsr-3713	100	13	15-75%	PERCENT
fsr-3713	100	14	45.1%	PERCENT
fsr-3713	100	15	8%	PERCENT
fsr-3713	100	16	32%	PERCENT
fsr-3713	100	17	100.0%	PERCENT
fsr-3713	102	1	117	CARDINAL
fsr-3713	105	1	two	CARDINAL
fsr-3713	106	1	81.7 percent	PERCENT
fsr-3713	106	2	36.6 percent	PERCENT
fsr-3713	106	3	45.1 percent	PERCENT
fsr-3713	107	1	nine percent	PERCENT
fsr-3713	107	2	only one	CARDINAL
fsr-3713	107	3	two	CARDINAL
fsr-3713	108	1	only nine percent	PERCENT
fsr-3713	108	2	only eight percent	PERCENT
fsr-3713	109	1	one	CARDINAL
fsr-3713	110	1	one	CARDINAL
fsr-3713	111	1	deathtime	DATE
fsr-3713	113	1	two	CARDINAL
fsr-3713	114	1	first	ORDINAL
fsr-3713	115	1	first	ORDINAL
fsr-3713	117	1	three	CARDINAL
fsr-3713	118	1	1	CARDINAL
fsr-3713	118	2	2) $600,000	MONEY
fsr-3713	118	3	118	CARDINAL
fsr-3713	118	4	2(2	CARDINAL
fsr-3713	118	5	1993	DATE
fsr-3713	118	6	3	CARDINAL
fsr-3713	118	7	greater than $600,000	MONEY
fsr-3713	119	1	first	ORDINAL
fsr-3713	120	1	second	ORDINAL
fsr-3713	120	2	37 percent	PERCENT
fsr-3713	120	3	as high as 55 percent	PERCENT
fsr-3713	120	4	$2.5 million	MONEY
fsr-3713	121	1	second	ORDINAL
fsr-3713	121	2	first	ORDINAL
fsr-3713	121	3	approximately $600,000	MONEY
fsr-3713	123	1	600,000	MONEY
fsr-3713	123	2	600,000	MONEY
fsr-3713	123	3	first	ORDINAL
fsr-3713	123	4	600,000	MONEY
fsr-3713	124	1	third	ORDINAL
fsr-3713	124	2	greater than $600,000	MONEY
fsr-3713	124	3	first	ORDINAL
fsr-3713	125	1	second	ORDINAL
fsr-3713	125	2	first	ORDINAL
fsr-3713	128	1	3	CARDINAL
fsr-3713	130	1	only 5.8 percent	PERCENT
fsr-3713	131	1	seventy-five percent	PERCENT
fsr-3713	132	1	more than one half	DATE
fsr-3713	133	1	twenty one	CARDINAL
fsr-3713	133	2	at least 10 percent	PERCENT
fsr-3713	133	3	20 percent	PERCENT
fsr-3713	133	4	two	CARDINAL
fsr-3713	133	5	75 and 90 percent	PERCENT
fsr-3713	134	1	third	ORDINAL
fsr-3713	135	1	two	CARDINAL
fsr-3713	135	2	1	CARDINAL
fsr-3713	136	1	119	CARDINAL
fsr-3713	136	2	3	CARDINAL
fsr-3713	138	1	90%	PERCENT
fsr-3713	138	2	o-5%	PERCENT
fsr-3713	138	3	5.8%	PERCENT
fsr-3713	138	4	51%	PERCENT
fsr-3713	138	5	14%	PERCENT
fsr-3713	138	6	600,000	MONEY
fsr-3713	138	7	85-l 00%	DATE
fsr-3713	138	8	88.1%	PERCENT
fsr-3713	138	9	0%	PERCENT
fsr-3713	138	10	18%	PERCENT
fsr-3713	138	11	50%	PERCENT
fsr-3713	138	12	6.0%	PERCENT
fsr-3713	138	13	50%	PERCENT
fsr-3713	138	14	10%	PERCENT
fsr-3713	138	15	100.0%	PERCENT
fsr-3713	139	1	the remaining 94 percent	PERCENT
fsr-3713	139	2	88.1 percent	PERCENT
fsr-3713	139	3	100 percent	PERCENT
fsr-3713	139	4	2	CARDINAL
fsr-3713	139	5	mately $600,000	MONEY
fsr-3713	139	6	i.q.	ORG
fsr-3713	139	7	85100%	PERCENT
fsr-3713	140	1	6.0 percent	PERCENT
fsr-3713	140	2	3	CARDINAL
fsr-3713	140	3	600,000	MONEY
fsr-3713	140	4	i.q.	ORG
fsr-3713	140	5	o-10%	PERCENT
fsr-3713	141	1	2	CARDINAL
fsr-3713	142	1	1	CARDINAL
fsr-3713	142	2	3	CARDINAL
fsr-3713	147	1	one	CARDINAL
fsr-3713	151	1	qtrp trust	ORG
fsr-3713	152	1	120	CARDINAL
fsr-3713	152	2	2(2	CARDINAL
fsr-3713	152	3	1993	DATE
fsr-3713	152	4	4	CARDINAL
fsr-3713	153	1	dev	PERSON
fsr-3713	154	1	5--50%	DATE
fsr-3713	154	2	28.3%	PERCENT
fsr-3713	154	3	19%	PERCENT
fsr-3713	154	4	24%	PERCENT
fsr-3713	154	5	standard qtip trust	ORG
fsr-3713	154	6	20-60%	PERCENT
fsr-3713	154	7	43.5%	PERCENT
fsr-3713	154	8	7%	PERCENT
fsr-3713	154	9	26%	PERCENT
fsr-3713	154	10	o-14%	PERCENT
fsr-3713	154	11	14.0%	PERCENT
fsr-3713	154	12	40%	PERCENT
fsr-3713	154	13	24%	PERCENT
fsr-3713	154	14	o-90%	PERCENT
fsr-3713	155	1	2.9%	PERCENT
fsr-3713	155	2	85%	PERCENT
fsr-3713	155	3	12%	PERCENT
fsr-3713	155	4	o-20%	PERCENT
fsr-3713	155	5	o-5%	PERCENT
fsr-3713	155	6	3.3%	PERCENT
fsr-3713	155	7	34%	PERCENT
fsr-3713	155	8	4%	PERCENT
fsr-3713	155	9	5-35%	PERCENT
fsr-3713	155	10	24.3%	PERCENT
fsr-3713	155	11	27%	PERCENT
fsr-3713	155	12	27%	PERCENT
fsr-3713	155	13	two	CARDINAL
fsr-3713	155	14	o-30%	PERCENT
fsr-3713	155	15	19.9%	PERCENT
fsr-3713	155	16	26%	PERCENT
fsr-3713	155	17	25%	PERCENT
fsr-3713	155	18	three	CARDINAL
fsr-3713	155	19	o-80%	PERCENT
fsr-3713	156	1	3.2%	PERCENT
fsr-3713	156	2	22%	PERCENT
fsr-3713	156	3	11%	PERCENT
fsr-3713	156	4	four	CARDINAL
fsr-3713	156	5	1.5%	PERCENT
fsr-3713	156	6	92%	PERCENT
fsr-3713	156	7	11%	PERCENT
fsr-3713	157	1	4	CARDINAL
fsr-3713	158	1	43.5 percent	PERCENT
fsr-3713	158	2	i.q.	GPE
fsr-3713	158	3	20-60%	PERCENT
fsr-3713	159	1	twenty-eight	CARDINAL
fsr-3713	159	2	i.q.	GPE
fsr-3713	159	3	5-50%	PERCENT
fsr-3713	159	4	14.0 percent	PERCENT
fsr-3713	159	5	i.q. range:	ORG
fsr-3713	159	6	14%	PERCENT
fsr-3713	159	7	2.9 percent	PERCENT
fsr-3713	159	8	3.3 percent	PERCENT
fsr-3713	160	1	24.3 percent	PERCENT
fsr-3713	160	2	i.q.	ORG
fsr-3713	160	3	5-35%	PERCENT
fsr-3713	161	1	more than one	CARDINAL
fsr-3713	161	2	two	CARDINAL
fsr-3713	161	3	19.9 percent	PERCENT
fsr-3713	161	4	i.q.	ORG
fsr-3713	161	5	c&30%	PERCENT
fsr-3713	161	6	three	CARDINAL
fsr-3713	161	7	3.2 percent	PERCENT
fsr-3713	161	8	four	CARDINAL
fsr-3713	161	9	1.5 percent	PERCENT
fsr-3713	162	1	at least two	CARDINAL
fsr-3713	164	1	the preceding twelve months	DATE
fsr-3713	165	1	5	CARDINAL
fsr-3713	167	1	121	CARDINAL
fsr-3713	167	2	5	CARDINAL
fsr-3713	168	1	8	CARDINAL
fsr-3713	168	2	6 166	CARDINAL
fsr-3713	168	3	section 2032a	LAW
fsr-3713	168	4	22.5-100%	PERCENT
fsr-3713	168	5	68.5%	PERCENT
fsr-3713	168	6	11%	PERCENT
fsr-3713	168	7	41%	PERCENT
fsr-3713	168	8	94%	PERCENT
fsr-3713	168	9	3%	PERCENT
fsr-3713	168	10	10.0%	PERCENT
fsr-3713	168	11	50%	PERCENT
fsr-3713	168	12	20%	PERCENT
fsr-3713	168	13	2.4%	PERCENT
fsr-3713	168	14	85%	PERCENT
fsr-3713	168	15	10%	PERCENT
fsr-3713	168	16	o-67%	PERCENT
fsr-3713	168	17	10.7%	PERCENT
fsr-3713	168	18	50%	PERCENT
fsr-3713	168	19	15%	PERCENT
fsr-3713	168	20	600,000	MONEY
fsr-3713	169	1	one hundred seven	CARDINAL
fsr-3713	169	2	120	CARDINAL
fsr-3713	169	3	89 percent	PERCENT
fsr-3713	169	4	at least one	CARDINAL
fsr-3713	169	5	the previous twelve months	DATE
fsr-3713	170	1	one to fifty	CARDINAL
fsr-3713	170	2	i.q.	GPE
fsr-3713	170	3	4 to 10	CARDINAL
fsr-3713	171	1	8.8	CARDINAL
fsr-3713	171	2	68.5 percent	PERCENT
fsr-3713	172	1	only seven	CARDINAL
fsr-3713	172	2	122	CARDINAL
fsr-3713	172	3	6%	PERCENT
fsr-3713	173	1	u.s.	GPE
fsr-3713	173	2	treasury	ORG
fsr-3713	175	1	1991	DATE
fsr-3713	175	2	only about five percent	PERCENT
fsr-3713	176	1	section 6166	LAW
fsr-3713	176	2	10	CARDINAL
fsr-3713	176	3	annual	DATE
fsr-3713	176	4	four years	DATE
fsr-3713	177	1	forty-six percent	PERCENT
fsr-3713	177	2	6166	DATE
fsr-3713	177	3	at least one	CARDINAL
fsr-3713	177	4	eighteen percent	PERCENT
fsr-3713	177	5	twenty or more percent	PERCENT
fsr-3713	179	1	10.0 percent	PERCENT
fsr-3713	180	1	122 financialservicesreview,2(2	QUANTITY
fsr-3713	180	2	1993	DATE
fsr-3713	180	3	2032a	DATE
fsr-3713	180	4	2032	CARDINAL
fsr-3713	181	1	only fifteen percent	PERCENT
fsr-3713	181	2	2032a	DATE
fsr-3713	182	1	these fifteen percent	PERCENT
fsr-3713	182	2	no more than one	CARDINAL
fsr-3713	182	3	two	CARDINAL
fsr-3713	183	1	six months after date	DATE
fsr-3713	184	1	one-half	CARDINAL
fsr-3713	184	2	twelve months	DATE
fsr-3713	185	1	the other 50 percent	PERCENT
fsr-3713	185	2	one percent	PERCENT
fsr-3713	185	3	two-thirds	CARDINAL
fsr-3713	185	4	twenty percent	PERCENT
fsr-3713	186	1	1991	DATE
fsr-3713	188	1	6	CARDINAL
fsr-3713	189	1	20.5	CARDINAL
fsr-3713	189	2	the year	DATE
fsr-3713	190	1	23.3 percent	PERCENT
fsr-3713	190	2	approximately five	CARDINAL
fsr-3713	190	3	table6	GPE
fsr-3713	193	1	7.5-25	CARDINAL
fsr-3713	193	2	20	CARDINAL
fsr-3713	193	3	o-100%	PERCENT
fsr-3713	193	4	o-40%	PERCENT
fsr-3713	193	5	23.3%	PERCENT
fsr-3713	193	6	35%	PERCENT
fsr-3713	193	7	30%	PERCENT
fsr-3713	195	1	4.0%	PERCENT
fsr-3713	195	2	78%	PERCENT
fsr-3713	195	3	12%	PERCENT
fsr-3713	195	4	2.1%	PERCENT
fsr-3713	195	5	85%	PERCENT
fsr-3713	195	6	7%	PERCENT
fsr-3713	195	7	10-40%	PERCENT
fsr-3713	195	8	29.3%	PERCENT
fsr-3713	195	9	14%	PERCENT
fsr-3713	195	10	29%	PERCENT
fsr-3713	196	1	123	CARDINAL
fsr-3713	200	1	twenty-five	CARDINAL
fsr-3713	200	2	113	CARDINAL
fsr-3713	200	3	22 percent	PERCENT
fsr-3713	200	4	at least one	CARDINAL
fsr-3713	201	1	10 percent	PERCENT
fsr-3713	201	2	only about two	CARDINAL
fsr-3713	201	3	10 percent	PERCENT
fsr-3713	201	4	20.5	CARDINAL
fsr-3713	201	5	25	CARDINAL
fsr-3713	202	1	only 17	CARDINAL
fsr-3713	202	2	113	CARDINAL
fsr-3713	202	3	15 percent	PERCENT
fsr-3713	202	4	at least one	CARDINAL
fsr-3713	202	5	about two	CARDINAL
fsr-3713	203	1	section 2701	DATE
fsr-3713	203	2	october 8, 1990	DATE
fsr-3713	207	1	ninety-five	CARDINAL
fsr-3713	207	2	111	CARDINAL
fsr-3713	207	3	86 percent	PERCENT
fsr-3713	207	4	at least one	CARDINAL
fsr-3713	207	5	about six	CARDINAL
fsr-3713	207	6	29.3 percent	PERCENT
fsr-3713	207	7	20.5	CARDINAL
fsr-3713	208	1	vi	PERSON
fsr-3713	208	2	the past year	DATE
fsr-3713	209	1	7	CARDINAL
fsr-3713	210	1	noncharitable	ORG
fsr-3713	210	2	annual	DATE
fsr-3713	210	3	10,000	MONEY
fsr-3713	211	1	a calendar year	DATE
fsr-3713	211	2	one 124	CARDINAL
fsr-3713	211	3	2(2	CARDINAL
fsr-3713	211	4	1993	DATE
fsr-3713	211	5	7	CARDINAL
fsr-3713	213	1	outr	PERSON
fsr-3713	214	1	lok	PERSON
fsr-3713	214	2	29.2%	PERCENT
fsr-3713	214	3	2%	PERCENT
fsr-3713	214	4	22%	PERCENT
fsr-3713	216	1	lok	PERSON
fsr-3713	216	2	2-15%	PERCENT
fsr-3713	216	3	12.1%	PERCENT
fsr-3713	216	4	24%	PERCENT
fsr-3713	216	5	17%	PERCENT
fsr-3713	217	1	outr	PERSON
fsr-3713	218	1	10k	MONEY
fsr-3713	218	2	o-25%	PERCENT
fsr-3713	218	3	5.5%	PERCENT
fsr-3713	218	4	24%	PERCENT
fsr-3713	218	5	6%	PERCENT
fsr-3713	220	1	lok	PERSON
fsr-3713	220	2	o-50%	PERCENT
fsr-3713	220	3	1.3%	PERCENT
fsr-3713	220	4	83%	PERCENT
fsr-3713	220	5	5%	PERCENT
fsr-3713	221	1	o-90%	PERCENT
fsr-3713	221	2	5-30%	PERCENT
fsr-3713	221	3	19.1%	PERCENT
fsr-3713	221	4	17%	PERCENT
fsr-3713	221	5	18%	PERCENT
fsr-3713	221	6	10-30%	PERCENT
fsr-3713	221	7	22.4%	PERCENT
fsr-3713	221	8	7%	PERCENT
fsr-3713	221	9	17%	PERCENT
fsr-3713	221	10	o-40%	PERCENT
fsr-3713	221	11	2.1%	PERCENT
fsr-3713	221	12	65%	PERCENT
fsr-3713	221	13	5%	PERCENT
fsr-3713	221	14	85%	PERCENT
fsr-3713	221	15	2%	PERCENT
fsr-3713	221	16	o-20%	PERCENT
fsr-3713	221	17	1.6%	PERCENT
fsr-3713	221	18	68%	PERCENT
fsr-3713	221	19	3%	PERCENT
fsr-3713	221	20	.8%	PERCENT
fsr-3713	221	21	80%	PERCENT
fsr-3713	221	22	2%	PERCENT
fsr-3713	221	23	o-25%	PERCENT
fsr-3713	221	24	92%	PERCENT
fsr-3713	221	25	2%	PERCENT
fsr-3713	222	1	outr	PERSON
fsr-3713	223	1	at least $5k o-80% l-15%	MONEY
fsr-3713	223	2	11.5%	PERCENT
fsr-3713	223	3	25%	PERCENT
fsr-3713	223	4	15%	PERCENT
fsr-3713	224	1	2-5%	PERCENT
fsr-3713	224	2	4.9%	PERCENT
fsr-3713	224	3	39%	PERCENT
fsr-3713	224	4	7%	PERCENT
fsr-3713	224	5	10,000	MONEY
fsr-3713	224	6	annual	DATE
fsr-3713	225	1	two	CARDINAL
fsr-3713	225	2	29.2 percent	PERCENT
fsr-3713	225	3	i.q.	GPE
fsr-3713	225	4	10-40%	PERCENT
fsr-3713	226	1	noncharitable	PERSON
fsr-3713	226	2	annual	DATE
fsr-3713	226	3	10,000	MONEY
fsr-3713	228	1	ninety-three	CARDINAL
fsr-3713	228	2	123	CARDINAL
fsr-3713	228	3	76 percent	PERCENT
fsr-3713	228	4	at least one	CARDINAL
fsr-3713	228	5	12.1 percent	PERCENT
fsr-3713	228	6	i.q.	GPE
fsr-3713	228	7	2-b%	MONEY
fsr-3713	229	1	noncharitable	ORG
fsr-3713	229	2	10,000	MONEY
fsr-3713	229	3	annual	DATE
fsr-3713	230	1	seventy-six percent	PERCENT
fsr-3713	230	2	94	CARDINAL
fsr-3713	230	3	at least one	CARDINAL
fsr-3713	230	4	5.5 percent	PERCENT
fsr-3713	230	5	i.q.	GPE
fsr-3713	230	6	l-10%	PERCENT
fsr-3713	231	1	noncharitable	PERSON
fsr-3713	231	2	only twenty one	CARDINAL
fsr-3713	231	3	17 percent	PERCENT
fsr-3713	231	4	about five percent	PERCENT
fsr-3713	232	1	1.3%	PERCENT
fsr-3713	234	1	125	CARDINAL
fsr-3713	234	2	noncharitable	ORG
fsr-3713	234	3	one hundred two	CARDINAL
fsr-3713	234	4	83 percent	PERCENT
fsr-3713	234	5	noncharitable	ORG
fsr-3713	234	6	about 19 percent	PERCENT
fsr-3713	234	7	i.q.	GPE
fsr-3713	234	8	5-30 %	PERCENT
fsr-3713	235	1	sixty percent	PERCENT
fsr-3713	235	2	six percent	PERCENT
fsr-3713	235	3	13 percent	PERCENT
fsr-3713	236	1	10,000	MONEY
fsr-3713	236	2	annual	DATE
fsr-3713	240	1	one hundred fifteen	CARDINAL
fsr-3713	240	2	93 percent	PERCENT
fsr-3713	240	3	22.4 percent	PERCENT
fsr-3713	240	4	i.q.	GPE
fsr-3713	241	1	lo-30%	PERCENT
fsr-3713	243	1	forty-three	CARDINAL
fsr-3713	243	2	35 percent	PERCENT
fsr-3713	244	1	five percent	PERCENT
fsr-3713	244	2	i.q.	GPE
fsr-3713	245	1	o-3%	PERCENT
fsr-3713	245	2	2.1%	PERCENT
fsr-3713	248	1	only 19	CARDINAL
fsr-3713	248	2	15 percent	PERCENT
fsr-3713	248	3	2 percent	PERCENT
fsr-3713	248	4	.6%	PERCENT
fsr-3713	249	1	the next two	DATE
fsr-3713	249	2	a period of years	DATE
fsr-3713	252	1	126	CARDINAL
fsr-3713	252	2	1993	DATE
fsr-3713	252	3	section 2702	LAW
fsr-3713	252	4	october, 1990	DATE
fsr-3713	254	1	forty	CARDINAL
fsr-3713	254	2	32 percent	PERCENT
fsr-3713	254	3	about five percent	PERCENT
fsr-3713	254	4	i.q.	ORG
fsr-3713	254	5	o-2%	PERCENT
fsr-3713	254	6	1.6%	PERCENT
fsr-3713	256	1	only twenty-six	CARDINAL
fsr-3713	256	2	20 percent	PERCENT
fsr-3713	256	3	about two percent	PERCENT
fsr-3713	256	4	0.8%	PERCENT
fsr-3713	257	1	10	CARDINAL
fsr-3713	257	2	8%	PERCENT
fsr-3713	257	3	three percent	PERCENT
fsr-3713	258	1	at least $5,000	MONEY
fsr-3713	258	2	75 percent	PERCENT
fsr-3713	258	3	at least one	CARDINAL
fsr-3713	258	4	ten percent	PERCENT
fsr-3713	258	5	i.q.	ORG
fsr-3713	258	6	11.5%	PERCENT
fsr-3713	260	1	seventy-five	CARDINAL
fsr-3713	260	2	61 percent	PERCENT
fsr-3713	260	3	five percent	PERCENT
fsr-3713	260	4	i.q.	GPE
fsr-3713	260	5	lo-30%	PERCENT
fsr-3713	260	6	4.9%	PERCENT
fsr-3713	261	1	vii	PERSON
fsr-3713	261	2	two	CARDINAL
fsr-3713	263	1	one	CARDINAL
fsr-3713	264	1	8	CARDINAL
fsr-3713	266	1	127	CARDINAL
fsr-3713	266	2	8	CARDINAL
fsr-3713	268	1	dev.	PERSON
fsr-3713	269	1	dur	PERSON
fsr-3713	271	1	s-100%	PERCENT
fsr-3713	271	2	7s100%	PERCENT
fsr-3713	271	3	79.8%	PERCENT
fsr-3713	271	4	0%	PERCENT
fsr-3713	271	5	26%	PERCENT
fsr-3713	272	1	75-100%	PERCENT
fsr-3713	272	2	81.0%	PERCENT
fsr-3713	272	3	1%	PERCENT
fsr-3713	272	4	24%	PERCENT
fsr-3713	272	5	o-90%	PERCENT
fsr-3713	272	6	51.3%	PERCENT
fsr-3713	272	7	29%	PERCENT
fsr-3713	272	8	42%	PERCENT
fsr-3713	273	1	79.8 percent	PERCENT
fsr-3713	274	1	a full three quarters	DATE
fsr-3713	274	2	at least seventy five percent	CARDINAL
fsr-3713	279	1	81 .o percent	PERCENT
fsr-3713	279	2	three quarters	CARDINAL
fsr-3713	279	3	75 percent	PERCENT
fsr-3713	281	1	only 29 percent	PERCENT
fsr-3713	282	1	nearly 88 percent	PERCENT
fsr-3713	282	2	51.3%	PERCENT
fsr-3713	286	1	128 financialservicesreview,2(2	QUANTITY
fsr-3713	286	2	1993	DATE
fsr-3713	286	3	chris j. prestopino	PERSON
fsr-3713	286	4	ph.d	ORG
fsr-3713	286	5	california state university	ORG
fsr-3713	286	6	chico	ORG
fsr-3713	286	7	0	CARDINAL
fsr-3713	286	8	100	CARDINAL
fsr-3713	286	9	the last year	DATE
fsr-3713	292	1	the past year	DATE
fsr-3713	294	1	four	CARDINAL
fsr-3713	294	2	100%	PERCENT
fsr-3713	294	3	1	CARDINAL
fsr-3713	296	1	-% 2	ORG
fsr-3713	298	1	3	CARDINAL
fsr-3713	299	1	-% 4	ORG
fsr-3713	300	1	-%	NORP
fsr-3713	300	2	the past year	DATE
fsr-3713	301	1	1.	CARDINAL
fsr-3713	301	2	noncharitable	ORG
fsr-3713	301	3	annual	DATE
fsr-3713	301	4	lo	MONEY
fsr-3713	301	5	2	CARDINAL
fsr-3713	301	6	noncharitable	ORG
fsr-3713	301	7	annual	DATE
fsr-3713	301	8	lo	MONEY
fsr-3713	301	9	3	CARDINAL
fsr-3713	301	10	noncharitable	ORG
fsr-3713	301	11	annual	DATE
fsr-3713	302	1	4.	CARDINAL
fsr-3713	302	2	noncharitable	PERSON
fsr-3713	302	3	annual	DATE
fsr-3713	303	1	5	CARDINAL
fsr-3713	303	2	noncharitable	ORG
fsr-3713	304	1	a. ac	PERSON
fsr-3713	306	1	2503(b	DATE
fsr-3713	306	2	annual	DATE
fsr-3713	307	1	age 21	DATE
fsr-3713	308	1	6	CARDINAL
fsr-3713	309	1	7	CARDINAL
fsr-3713	310	1	8	CARDINAL
fsr-3713	311	1	9	CARDINAL
fsr-3713	312	1	10	CARDINAL
fsr-3713	314	1	11	CARDINAL
fsr-3713	315	1	at least $s	MONEY
fsr-3713	315	2	12	CARDINAL
fsr-3713	316	1	13	CARDINAL
fsr-3713	318	1	129	CARDINAL
fsr-3713	318	2	the past year	DATE
fsr-3713	319	1	1	CARDINAL
fsr-3713	320	1	first	ORDINAL
fsr-3713	321	1	three	CARDINAL
fsr-3713	321	2	100%	PERCENT
fsr-3713	324	1	approximately $600,000	MONEY
fsr-3713	325	1	larger than $600,000	MONEY
fsr-3713	326	1	total-- 2	ORG
fsr-3713	328	1	3	CARDINAL
fsr-3713	329	1	a.	PERSON
fsr-3713	333	1	e. generation-skipping	PERSON
fsr-3713	336	1	two	CARDINAL
fsr-3713	338	1	three	CARDINAL
fsr-3713	339	1	i.	PERSON
fsr-3713	339	2	four	CARDINAL
fsr-3713	341	1	the past year	DATE
fsr-3713	343	1	1	CARDINAL
fsr-3713	344	1	2	CARDINAL
fsr-3713	344	2	section 6166	LAW
fsr-3713	345	1	3	CARDINAL
fsr-3713	345	2	2032a	DATE
fsr-3713	346	1	4.	CARDINAL
fsr-3713	347	1	6	CARDINAL
fsr-3713	348	1	-%	NORP
fsr-3713	349	1	-%	NORP
fsr-3713	349	2	-%	NORP
fsr-3713	350	1	-%	NORP
fsr-3713	350	2	the last year	DATE
fsr-3713	352	1	1	CARDINAL
fsr-3713	353	1	-% 2	ORG
fsr-3713	354	1	-% 3	ORG
fsr-3713	355	1	-70 4	DATE
fsr-3713	356	1	-% a.	PERSON
fsr-3713	357	1	100%	PERCENT
fsr-3713	357	2	1	CARDINAL
fsr-3713	358	1	-70 2	PERSON
fsr-3713	359	1	-%	NORP
fsr-3713	359	2	130	CARDINAL
fsr-3713	359	3	2(2	CARDINAL
fsr-3713	359	4	1993	DATE
fsr-3713	360	1	the past year	DATE
fsr-3713	361	1	1	CARDINAL
fsr-3713	362	1	-% 2	ORG
fsr-3713	363	1	-% 3	ORG
fsr-3713	365	1	the past year	DATE
fsr-3713	365	2	three	CARDINAL
fsr-3713	367	1	three	CARDINAL
fsr-3713	367	2	100%	PERCENT
fsr-3713	367	3	1	CARDINAL
fsr-3713	367	4	under $600,000	MONEY
fsr-3713	368	1	-% 2	ORG
fsr-3713	368	2	$600,000 to $1,200,000	MONEY
fsr-3713	369	1	-% 3	ORG
fsr-3713	369	2	greater than $1,200,000	MONEY
fsr-3713	370	1	-%	NORP
fsr-3713	370	2	1	CARDINAL
fsr-3713	372	1	2	CARDINAL
fsr-3713	373	1	3	CARDINAL
fsr-3713	373	2	4	DATE
fsr-3713	373	3	years	DATE
fsr-3713	373	4	years 5	DATE
fsr-3713	374	1	only one	CARDINAL
fsr-3713	374	2	7	CARDINAL
fsr-3713	375	1	-% 8	ORG