id	sid	tid	token	lemma	pos
fsr-3713	1	1	pii	pii	PROPN
fsr-3713	1	2	:	:	PUNCT
fsr-3713	1	3	1057	1057	NUM
fsr-3713	1	4	-	-	SYM
fsr-3713	1	5	0810(92)90006	0810(92)90006	NUM
fsr-3713	1	6	-	-	ADJ
fsr-3713	1	7	x	x	ADJ
fsr-3713	1	8	financial	financial	ADJ
fsr-3713	1	9	services	service	NOUN
fsr-3713	1	10	review	review	NOUN
fsr-3713	1	11	,	,	PUNCT
fsr-3713	1	12	2(2	2(2	NUM
fsr-3713	1	13	):	):	PUNCT
fsr-3713	1	14	11	11	NUM
fsr-3713	1	15	l-1	l-1	NUM
fsr-3713	1	16	30	30	NUM
fsr-3713	1	17	copyright	copyright	NOUN
fsr-3713	1	18	0	0	NUM
fsr-3713	1	19	1993	1993	NUM
fsr-3713	1	20	by	by	ADP
fsr-3713	1	21	jai	jai	PROPN
fsr-3713	1	22	press	press	PROPN
fsr-3713	1	23	inc	inc	PROPN
fsr-3713	1	24	.	.	PROPN
fsr-3713	1	25	issn	issn	PROPN
fsr-3713	1	26	:	:	PUNCT
fsr-3713	1	27	1057	1057	NUM
fsr-3713	1	28	-	-	SYM
fsr-3713	1	29	0810	0810	NUM
fsr-3713	1	30	all	all	DET
fsr-3713	1	31	rights	right	NOUN
fsr-3713	1	32	of	of	ADP
fsr-3713	1	33	reproduction	reproduction	NOUN
fsr-3713	1	34	in	in	ADP
fsr-3713	1	35	any	any	DET
fsr-3713	1	36	form	form	NOUN
fsr-3713	1	37	reserved	reserve	VERB
fsr-3713	1	38	.	.	PUNCT
fsr-3713	2	1	what	what	PRON
fsr-3713	2	2	strategies	strategy	NOUN
fsr-3713	2	3	are	be	AUX
fsr-3713	2	4	experienced	experience	VERB
fsr-3713	2	5	estate	estate	NOUN
fsr-3713	2	6	planners	planner	NOUN
fsr-3713	2	7	recommending	recommend	VERB
fsr-3713	2	8	?	?	PUNCT
fsr-3713	3	1	evidence	evidence	NOUN
fsr-3713	3	2	from	from	ADP
fsr-3713	3	3	survey	survey	NOUN
fsr-3713	3	4	data	datum	NOUN
fsr-3713	3	5	chris	chris	PROPN
fsr-3713	3	6	j.	j.	PROPN
fsr-3713	3	7	prestopino	prestopino	PROPN
fsr-3713	3	8	responses	response	NOUN
fsr-3713	3	9	from	from	ADP
fsr-3713	3	10	124	124	NUM
fsr-3713	3	11	experienced	experienced	ADJ
fsr-3713	3	12	estate	estate	NOUN
fsr-3713	3	13	planning	planning	NOUN
fsr-3713	3	14	attorneys	attorney	NOUN
fsr-3713	3	15	in	in	ADP
fsr-3713	3	16	33	33	NUM
fsr-3713	3	17	states	state	NOUN
fsr-3713	3	18	reveal	reveal	VERB
fsr-3713	3	19	the	the	DET
fsr-3713	3	20	frequency	frequency	NOUN
fsr-3713	3	21	with	with	ADP
fsr-3713	3	22	which	which	PRON
fsr-3713	3	23	their	their	PRON
fsr-3713	3	24	1991	1991	NUM
fsr-3713	3	25	clients	client	NOUN
fsr-3713	3	26	undertook	undertake	VERB
fsr-3713	3	27	over	over	ADP
fsr-3713	3	28	forty	forty	NUM
fsr-3713	3	29	estate	estate	NOUN
fsr-3713	3	30	planning	planning	NOUN
fsr-3713	3	31	techniques	technique	NOUN
fsr-3713	3	32	commonly	commonly	ADV
fsr-3713	3	33	promoted	promote	VERB
fsr-3713	3	34	in	in	ADP
fsr-3713	3	35	practitioner	practitioner	NOUN
fsr-3713	3	36	literature	literature	NOUN
fsr-3713	3	37	.	.	PUNCT
fsr-3713	4	1	nearly	nearly	ADV
fsr-3713	4	2	83	83	NUM
fsr-3713	4	3	percent	percent	NOUN
fsr-3713	4	4	of	of	ADP
fsr-3713	4	5	their	their	PRON
fsr-3713	4	6	clients	client	NOUN
fsr-3713	4	7	had	have	VERB
fsr-3713	4	8	a	a	DET
fsr-3713	4	9	net	net	ADJ
fsr-3713	4	10	worth	worth	NOUN
fsr-3713	4	11	of	of	ADP
fsr-3713	4	12	at	at	ADV
fsr-3713	4	13	least	least	ADV
fsr-3713	4	14	$	$	SYM
fsr-3713	4	15	600,000	600,000	NUM
fsr-3713	4	16	,	,	PUNCT
fsr-3713	4	17	implying	imply	VERB
fsr-3713	4	18	the	the	DET
fsr-3713	4	19	need	need	NOUN
fsr-3713	4	20	for	for	ADP
fsr-3713	4	21	careful	careful	ADJ
fsr-3713	4	22	consideration	consideration	NOUN
fsr-3713	4	23	of	of	ADP
fsr-3713	4	24	these	these	DET
fsr-3713	4	25	strategies	strategy	NOUN
fsr-3713	4	26	.	.	PUNCT
fsr-3713	5	1	among	among	ADP
fsr-3713	5	2	the	the	DET
fsr-3713	5	3	most	most	ADV
fsr-3713	5	4	popular	popular	ADJ
fsr-3713	5	5	techniques	technique	NOUN
fsr-3713	5	6	implemented	implement	VERB
fsr-3713	5	7	include	include	VERB
fsr-3713	5	8	the	the	DET
fsr-3713	5	9	durable	durable	ADJ
fsr-3713	5	10	power	power	NOUN
fsr-3713	5	11	of	of	ADP
fsr-3713	5	12	attorney	attorney	NOUN
fsr-3713	5	13	for	for	ADP
fsr-3713	5	14	property	property	NOUN
fsr-3713	5	15	,	,	PUNCT
fsr-3713	5	16	durable	durable	ADJ
fsr-3713	5	17	power	power	NOUN
fsr-3713	5	18	of	of	ADP
fsr-3713	5	19	attorney	attorney	NOUN
fsr-3713	5	20	for	for	ADP
fsr-3713	5	21	health	health	NOUN
fsr-3713	5	22	care	care	NOUN
fsr-3713	5	23	,	,	PUNCT
fsr-3713	5	24	living	living	NOUN
fsr-3713	5	25	will	will	NOUN
fsr-3713	5	26	,	,	PUNCT
fsr-3713	5	27	credit	credit	NOUN
fsr-3713	5	28	shelter	shelter	NOUN
fsr-3713	5	29	bypass	bypass	NOUN
fsr-3713	5	30	plan	plan	NOUN
fsr-3713	5	31	,	,	PUNCT
fsr-3713	5	32	standard	standard	PROPN
fsr-3713	5	33	qtip	qtip	PROPN
fsr-3713	5	34	trust	trust	PROPN
fsr-3713	5	35	,	,	PUNCT
fsr-3713	5	36	revocable	revocable	ADJ
fsr-3713	5	37	living	living	NOUN
fsr-3713	5	38	trust	trust	NOUN
fsr-3713	5	39	,	,	PUNCT
fsr-3713	5	40	and	and	CCONJ
fsr-3713	5	41	nonsimple	nonsimple	ADV
fsr-3713	5	42	will	will	AUX
fsr-3713	5	43	.	.	PUNCT
fsr-3713	6	1	among	among	ADP
fsr-3713	6	2	the	the	DET
fsr-3713	6	3	least	least	ADJ
fsr-3713	6	4	popular	popular	ADJ
fsr-3713	6	5	techniques	technique	NOUN
fsr-3713	6	6	include	include	VERB
fsr-3713	6	7	flower	flower	NOUN
fsr-3713	6	8	bonds	bond	NOUN
fsr-3713	6	9	,	,	PUNCT
fsr-3713	6	10	private	private	ADJ
fsr-3713	6	11	annuity	annuity	NOUN
fsr-3713	6	12	,	,	PUNCT
fsr-3713	6	13	grantor	grantor	NOUN
fsr-3713	6	14	retained	retain	VERB
fsr-3713	6	15	unitrust	unitrust	ADV
fsr-3713	6	16	,	,	PUNCT
fsr-3713	6	17	large	large	ADJ
fsr-3713	6	18	custodial	custodial	ADJ
fsr-3713	6	19	gif	gif	NOUN
fsr-3713	6	20	,	,	PUNCT
fsr-3713	6	21	and	and	CCONJ
fsr-3713	6	22	grantor	grantor	NOUN
fsr-3713	6	23	retained	retain	VERB
fsr-3713	6	24	annuity	annuity	NOUN
fsr-3713	6	25	trust	trust	NOUN
fsr-3713	6	26	.	.	PUNCT
fsr-3713	7	1	i.	i.	PROPN
fsr-3713	7	2	overview	overview	VERB
fsr-3713	7	3	many	many	ADJ
fsr-3713	7	4	financial	financial	ADJ
fsr-3713	7	5	services	service	NOUN
fsr-3713	7	6	academics	academic	NOUN
fsr-3713	7	7	are	be	AUX
fsr-3713	7	8	likely	likely	ADJ
fsr-3713	7	9	to	to	PART
fsr-3713	7	10	view	view	VERB
fsr-3713	7	11	estate	estate	NOUN
fsr-3713	7	12	planning	planning	NOUN
fsr-3713	7	13	as	as	ADP
fsr-3713	7	14	the	the	DET
fsr-3713	7	15	most	most	ADV
fsr-3713	7	16	esoteric	esoteric	ADJ
fsr-3713	7	17	subject	subject	NOUN
fsr-3713	7	18	in	in	ADP
fsr-3713	7	19	the	the	DET
fsr-3713	7	20	financial	financial	ADJ
fsr-3713	7	21	services	service	NOUN
fsr-3713	7	22	curriculum	curriculum	NOUN
fsr-3713	7	23	.	.	PUNCT
fsr-3713	8	1	its	its	PRON
fsr-3713	8	2	practice	practice	NOUN
fsr-3713	8	3	is	be	AUX
fsr-3713	8	4	dominated	dominate	VERB
fsr-3713	8	5	by	by	ADP
fsr-3713	8	6	experienced	experience	VERB
fsr-3713	8	7	attorneys	attorney	NOUN
fsr-3713	8	8	with	with	ADP
fsr-3713	8	9	whom	whom	PRON
fsr-3713	8	10	they	they	PRON
fsr-3713	8	11	share	share	VERB
fsr-3713	8	12	little	little	ADJ
fsr-3713	8	13	in	in	ADP
fsr-3713	8	14	common	common	ADJ
fsr-3713	8	15	.	.	PUNCT
fsr-3713	9	1	its	its	PRON
fsr-3713	9	2	subject	subject	NOUN
fsr-3713	9	3	matter	matter	NOUN
fsr-3713	9	4	is	be	AUX
fsr-3713	9	5	quite	quite	ADV
fsr-3713	9	6	technical	technical	ADJ
fsr-3713	9	7	,	,	PUNCT
fsr-3713	9	8	and	and	CCONJ
fsr-3713	9	9	almost	almost	ADV
fsr-3713	9	10	entirely	entirely	ADV
fsr-3713	9	11	legally	legally	ADV
fsr-3713	9	12	related	relate	VERB
fsr-3713	9	13	.	.	PUNCT
fsr-3713	10	1	few	few	ADJ
fsr-3713	10	2	financial	financial	ADJ
fsr-3713	10	3	services	service	NOUN
fsr-3713	10	4	academics	academic	NOUN
fsr-3713	10	5	have	have	AUX
fsr-3713	10	6	had	have	VERB
fsr-3713	10	7	formal	formal	ADJ
fsr-3713	10	8	education	education	NOUN
fsr-3713	10	9	in	in	ADP
fsr-3713	10	10	estate	estate	NOUN
fsr-3713	10	11	planning	planning	NOUN
fsr-3713	10	12	;	;	PUNCT
fsr-3713	10	13	not	not	PART
fsr-3713	10	14	many	many	ADJ
fsr-3713	10	15	have	have	AUX
fsr-3713	10	16	taken	take	VERB
fsr-3713	10	17	an	an	DET
fsr-3713	10	18	actual	actual	ADJ
fsr-3713	10	19	estate	estate	NOUN
fsr-3713	10	20	planning	planning	NOUN
fsr-3713	10	21	course	course	NOUN
fsr-3713	10	22	,	,	PUNCT
fsr-3713	10	23	either	either	CCONJ
fsr-3713	10	24	in	in	ADP
fsr-3713	10	25	law	law	NOUN
fsr-3713	10	26	school	school	NOUN
fsr-3713	10	27	,	,	PUNCT
fsr-3713	10	28	in	in	ADP
fsr-3713	10	29	a	a	DET
fsr-3713	10	30	ph.d	ph.d	PROPN
fsr-3713	10	31	.	.	PUNCT
fsr-3713	10	32	program	program	PROPN
fsr-3713	10	33	,	,	PUNCT
fsr-3713	10	34	or	or	CCONJ
fsr-3713	10	35	in	in	ADP
fsr-3713	10	36	preparing	prepare	VERB
fsr-3713	10	37	for	for	ADP
fsr-3713	10	38	the	the	DET
fsr-3713	10	39	cff	cff	NOUN
fsr-3713	10	40	.	.	PUNCT
fsr-3713	11	1	finally	finally	ADV
fsr-3713	11	2	,	,	PUNCT
fsr-3713	11	3	financial	financial	ADJ
fsr-3713	11	4	academics	academic	NOUN
fsr-3713	11	5	have	have	VERB
fsr-3713	11	6	little	little	ADJ
fsr-3713	11	7	convenient	convenient	ADJ
fsr-3713	11	8	access	access	NOUN
fsr-3713	11	9	to	to	ADP
fsr-3713	11	10	estate	estate	NOUN
fsr-3713	11	11	planning	planning	NOUN
fsr-3713	11	12	literature	literature	NOUN
fsr-3713	11	13	.	.	PUNCT
fsr-3713	12	1	while	while	SCONJ
fsr-3713	12	2	there	there	PRON
fsr-3713	12	3	is	be	VERB
fsr-3713	12	4	much	much	ADV
fsr-3713	12	5	written	write	VERB
fsr-3713	12	6	in	in	ADP
fsr-3713	12	7	the	the	DET
fsr-3713	12	8	legal	legal	ADJ
fsr-3713	12	9	and	and	CCONJ
fsr-3713	12	10	trade	trade	NOUN
fsr-3713	12	11	journals	journal	NOUN
fsr-3713	12	12	,	,	PUNCT
fsr-3713	12	13	little	little	ADJ
fsr-3713	12	14	of	of	ADP
fsr-3713	12	15	it	it	PRON
fsr-3713	12	16	appears	appear	VERB
fsr-3713	12	17	in	in	ADP
fsr-3713	12	18	the	the	DET
fsr-3713	12	19	traditional	traditional	ADJ
fsr-3713	12	20	finance	finance	NOUN
fsr-3713	12	21	publications	publication	NOUN
fsr-3713	12	22	.	.	PUNCT
fsr-3713	13	1	although	although	SCONJ
fsr-3713	13	2	not	not	PART
fsr-3713	13	3	very	very	ADV
fsr-3713	13	4	well	well	ADV
fsr-3713	13	5	understood	understand	VERB
fsr-3713	13	6	,	,	PUNCT
fsr-3713	13	7	estate	estate	NOUN
fsr-3713	13	8	planning	planning	NOUN
fsr-3713	13	9	constitutes	constitute	VERB
fsr-3713	13	10	a	a	DET
fsr-3713	13	11	major	major	ADJ
fsr-3713	13	12	,	,	PUNCT
fsr-3713	13	13	integral	integral	ADJ
fsr-3713	13	14	subject	subject	NOUN
fsr-3713	13	15	within	within	ADP
fsr-3713	13	16	the	the	DET
fsr-3713	13	17	area	area	NOUN
fsr-3713	13	18	of	of	ADP
fsr-3713	13	19	individual	individual	ADJ
fsr-3713	13	20	financial	financial	ADJ
fsr-3713	13	21	management	management	NOUN
fsr-3713	13	22	;	;	PUNCT
fsr-3713	13	23	financial	financial	ADJ
fsr-3713	13	24	services	service	NOUN
fsr-3713	13	25	academics	academic	NOUN
fsr-3713	13	26	can	can	AUX
fsr-3713	13	27	not	not	PART
fsr-3713	13	28	ignore	ignore	VERB
fsr-3713	13	29	it	it	PRON
fsr-3713	13	30	.	.	PUNCT
fsr-3713	14	1	estate	estate	NOUN
fsr-3713	14	2	planning	planning	NOUN
fsr-3713	14	3	deals	deal	NOUN
fsr-3713	14	4	with	with	ADP
fsr-3713	14	5	too	too	ADV
fsr-3713	14	6	many	many	ADJ
fsr-3713	14	7	financial	financial	ADJ
fsr-3713	14	8	chris	chris	PROPN
fsr-3713	14	9	j.	j.	PROPN
fsr-3713	14	10	restopino	restopino	PROPN
fsr-3713	14	11	l	l	PROPN
fsr-3713	14	12	califoinia	califoinia	PROPN
fsr-3713	14	13	state	state	PROPN
fsr-3713	14	14	university	university	PROPN
fsr-3713	14	15	,	,	PUNCT
fsr-3713	14	16	chico	chico	NOUN
fsr-3713	14	17	,	,	PUNCT
fsr-3713	14	18	ca	ca	PROPN
fsr-3713	14	19	95929	95929	NUM
fsr-3713	14	20	-	-	SYM
fsr-3713	14	21	005	005	NUM
fsr-3713	14	22	1	1	NUM
fsr-3713	14	23	112	112	NUM
fsr-3713	14	24	financial	financial	ADJ
fsr-3713	14	25	services	service	NOUN
fsr-3713	14	26	review	review	NOUN
fsr-3713	14	27	,	,	PUNCT
fsr-3713	14	28	2(2	2(2	NUM
fsr-3713	14	29	)	)	PUNCT
fsr-3713	14	30	1993	1993	NUM
fsr-3713	14	31	planning	planning	NOUN
fsr-3713	14	32	-	-	PUNCT
fsr-3713	14	33	related	relate	VERB
fsr-3713	14	34	problems	problem	NOUN
fsr-3713	14	35	encountered	encounter	VERB
fsr-3713	14	36	by	by	ADP
fsr-3713	14	37	individuals	individual	NOUN
fsr-3713	14	38	,	,	PUNCT
fsr-3713	14	39	particularly	particularly	ADV
fsr-3713	14	40	those	those	PRON
fsr-3713	14	41	actively	actively	ADV
fsr-3713	14	42	planning	plan	VERB
fsr-3713	14	43	in	in	ADP
fsr-3713	14	44	anticipation	anticipation	NOUN
fsr-3713	14	45	of	of	ADP
fsr-3713	14	46	their	their	PRON
fsr-3713	14	47	eventual	eventual	ADJ
fsr-3713	14	48	death	death	NOUN
fsr-3713	14	49	.	.	PUNCT
fsr-3713	15	1	this	this	DET
fsr-3713	15	2	paper	paper	NOUN
fsr-3713	15	3	seeks	seek	VERB
fsr-3713	15	4	to	to	PART
fsr-3713	15	5	help	help	VERB
fsr-3713	15	6	finance	finance	NOUN
fsr-3713	15	7	academics	academic	NOUN
fsr-3713	15	8	become	become	VERB
fsr-3713	15	9	more	more	ADV
fsr-3713	15	10	acquainted	acquainted	ADJ
fsr-3713	15	11	with	with	ADP
fsr-3713	15	12	the	the	DET
fsr-3713	15	13	principles	principle	NOUN
fsr-3713	15	14	of	of	ADP
fsr-3713	15	15	estate	estate	NOUN
fsr-3713	15	16	planning	planning	NOUN
fsr-3713	15	17	.	.	PUNCT
fsr-3713	16	1	by	by	ADP
fsr-3713	16	2	summarizing	summarize	VERB
fsr-3713	16	3	data	datum	NOUN
fsr-3713	16	4	obtained	obtain	VERB
fsr-3713	16	5	from	from	ADP
fsr-3713	16	6	the	the	DET
fsr-3713	16	7	first	first	ADJ
fsr-3713	16	8	survey	survey	NOUN
fsr-3713	16	9	of	of	ADP
fsr-3713	16	10	its	its	PRON
fsr-3713	16	11	kind	kind	NOUN
fsr-3713	16	12	,	,	PUNCT
fsr-3713	16	13	it	it	PRON
fsr-3713	16	14	will	will	AUX
fsr-3713	16	15	shed	shed	VERB
fsr-3713	16	16	light	light	NOUN
fsr-3713	16	17	on	on	ADP
fsr-3713	16	18	the	the	DET
fsr-3713	16	19	frequency	frequency	NOUN
fsr-3713	16	20	with	with	SCONJ
fsr-3713	16	21	which	which	PRON
fsr-3713	16	22	experienced	experienced	ADJ
fsr-3713	16	23	estate	estate	NOUN
fsr-3713	16	24	planners	planner	NOUN
fsr-3713	16	25	recommend	recommend	VERB
fsr-3713	16	26	or	or	CCONJ
fsr-3713	16	27	use	use	VERB
fsr-3713	16	28	many	many	ADJ
fsr-3713	16	29	of	of	ADP
fsr-3713	16	30	the	the	DET
fsr-3713	16	31	estate	estate	NOUN
fsr-3713	16	32	planning	planning	NOUN
fsr-3713	16	33	techniques	technique	NOUN
fsr-3713	16	34	commonly	commonly	ADV
fsr-3713	16	35	promoted	promote	VERB
fsr-3713	16	36	in	in	ADP
fsr-3713	16	37	practitioner	practitioner	NOUN
fsr-3713	16	38	literature	literature	NOUN
fsr-3713	16	39	.	.	PUNCT
fsr-3713	17	1	and	and	CCONJ
fsr-3713	17	2	by	by	ADP
fsr-3713	17	3	describing	describe	VERB
fsr-3713	17	4	each	each	PRON
fsr-3713	17	5	of	of	ADP
fsr-3713	17	6	these	these	DET
fsr-3713	17	7	techniques	technique	NOUN
fsr-3713	17	8	a	a	DET
fsr-3713	17	9	bit	bit	NOUN
fsr-3713	17	10	,	,	PUNCT
fsr-3713	17	11	it	it	PRON
fsr-3713	17	12	should	should	AUX
fsr-3713	17	13	provide	provide	VERB
fsr-3713	17	14	the	the	DET
fsr-3713	17	15	finance	finance	NOUN
fsr-3713	17	16	academic	academic	NOUN
fsr-3713	17	17	with	with	ADP
fsr-3713	17	18	a	a	DET
fsr-3713	17	19	general	general	ADJ
fsr-3713	17	20	overview	overview	NOUN
fsr-3713	17	21	of	of	ADP
fsr-3713	17	22	estate	estate	NOUN
fsr-3713	17	23	planning	planning	NOUN
fsr-3713	17	24	principles	principle	NOUN
fsr-3713	17	25	,	,	PUNCT
fsr-3713	17	26	as	as	ADV
fsr-3713	17	27	well	well	ADV
fsr-3713	17	28	as	as	ADP
fsr-3713	17	29	an	an	DET
fsr-3713	17	30	update	update	NOUN
fsr-3713	17	31	of	of	ADP
fsr-3713	17	32	recent	recent	ADJ
fsr-3713	17	33	developments	development	NOUN
fsr-3713	17	34	in	in	ADP
fsr-3713	17	35	the	the	DET
fsr-3713	17	36	estate	estate	NOUN
fsr-3713	17	37	planning	planning	NOUN
fsr-3713	17	38	field	field	NOUN
fsr-3713	17	39	.	.	PUNCT
fsr-3713	18	1	information	information	NOUN
fsr-3713	18	2	about	about	ADP
fsr-3713	18	3	the	the	DET
fsr-3713	18	4	attorneys	attorney	NOUN
fsr-3713	18	5	and	and	CCONJ
fsr-3713	18	6	their	their	PRON
fsr-3713	18	7	clients	client	NOUN
fsr-3713	18	8	any	any	DET
fsr-3713	18	9	major	major	ADJ
fsr-3713	18	10	attempt	attempt	NOUN
fsr-3713	18	11	at	at	ADP
fsr-3713	18	12	tracking	track	VERB
fsr-3713	18	13	estate	estate	NOUN
fsr-3713	18	14	planning	planning	NOUN
fsr-3713	18	15	practices	practice	NOUN
fsr-3713	18	16	must	must	AUX
fsr-3713	18	17	focus	focus	VERB
fsr-3713	18	18	on	on	ADP
fsr-3713	18	19	attor	attor	NOUN
fsr-3713	18	20	neys	ney	NOUN
fsr-3713	18	21	.	.	PUNCT
fsr-3713	19	1	while	while	SCONJ
fsr-3713	19	2	financial	financial	ADJ
fsr-3713	19	3	planners	planner	NOUN
fsr-3713	19	4	,	,	PUNCT
fsr-3713	19	5	accountants	accountant	NOUN
fsr-3713	19	6	,	,	PUNCT
fsr-3713	19	7	life	life	NOUN
fsr-3713	19	8	underwriters	underwriter	NOUN
fsr-3713	19	9	and	and	CCONJ
fsr-3713	19	10	other	other	ADJ
fsr-3713	19	11	financial	financial	ADJ
fsr-3713	19	12	services	service	NOUN
fsr-3713	19	13	professionals	professional	NOUN
fsr-3713	19	14	may	may	AUX
fsr-3713	19	15	offer	offer	VERB
fsr-3713	19	16	clients	client	NOUN
fsr-3713	19	17	general	general	ADJ
fsr-3713	19	18	estate	estate	NOUN
fsr-3713	19	19	planning	planning	NOUN
fsr-3713	19	20	recommendations	recommendation	NOUN
fsr-3713	19	21	,	,	PUNCT
fsr-3713	19	22	only	only	ADV
fsr-3713	19	23	attorneys	attorney	NOUN
fsr-3713	19	24	are	be	AUX
fsr-3713	19	25	permitted	permit	VERB
fsr-3713	19	26	to	to	PART
fsr-3713	19	27	render	render	VERB
fsr-3713	19	28	legal	legal	ADJ
fsr-3713	19	29	advice	advice	NOUN
fsr-3713	19	30	and	and	CCONJ
fsr-3713	19	31	,	,	PUNCT
fsr-3713	19	32	more	more	ADV
fsr-3713	19	33	importantly	importantly	ADV
fsr-3713	19	34	,	,	PUNCT
fsr-3713	19	35	only	only	ADV
fsr-3713	19	36	they	they	PRON
fsr-3713	19	37	can	can	AUX
fsr-3713	19	38	draft	draft	VERB
fsr-3713	19	39	the	the	DET
fsr-3713	19	40	documents	document	NOUN
fsr-3713	19	41	that	that	PRON
fsr-3713	19	42	implement	implement	VERB
fsr-3713	19	43	most	most	ADJ
fsr-3713	19	44	estate	estate	NOUN
fsr-3713	19	45	planning	planning	NOUN
fsr-3713	19	46	techniques	technique	NOUN
fsr-3713	19	47	.	.	PUNCT
fsr-3713	20	1	attorney	attorney	NOUN
fsr-3713	20	2	skills	skill	NOUN
fsr-3713	20	3	in	in	ADP
fsr-3713	20	4	estate	estate	NOUN
fsr-3713	20	5	planning	planning	NOUN
fsr-3713	20	6	vary	vary	VERB
fsr-3713	20	7	widely	widely	ADV
fsr-3713	20	8	,	,	PUNCT
fsr-3713	20	9	from	from	ADP
fsr-3713	20	10	the	the	DET
fsr-3713	20	11	modest	modest	ADJ
fsr-3713	20	12	ability	ability	NOUN
fsr-3713	20	13	of	of	ADP
fsr-3713	20	14	the	the	DET
fsr-3713	20	15	general	general	ADJ
fsr-3713	20	16	practitioner	practitioner	NOUN
fsr-3713	20	17	who	who	PRON
fsr-3713	20	18	drafts	draft	VERB
fsr-3713	20	19	a	a	DET
fsr-3713	20	20	few	few	ADJ
fsr-3713	20	21	simple	simple	ADJ
fsr-3713	20	22	wills	will	NOUN
fsr-3713	20	23	a	a	DET
fsr-3713	20	24	year	year	NOUN
fsr-3713	20	25	,	,	PUNCT
fsr-3713	20	26	to	to	ADP
fsr-3713	20	27	the	the	DET
fsr-3713	20	28	careful	careful	ADJ
fsr-3713	20	29	work	work	NOUN
fsr-3713	20	30	of	of	ADP
fsr-3713	20	31	the	the	DET
fsr-3713	20	32	expert	expert	NOUN
fsr-3713	20	33	,	,	PUNCT
fsr-3713	20	34	skilled	skilled	ADJ
fsr-3713	20	35	in	in	ADP
fsr-3713	20	36	tax	tax	NOUN
fsr-3713	20	37	law	law	NOUN
fsr-3713	20	38	,	,	PUNCT
fsr-3713	20	39	who	who	PRON
fsr-3713	20	40	limits	limit	VERB
fsr-3713	20	41	his	his	PRON
fsr-3713	20	42	or	or	CCONJ
fsr-3713	20	43	her	her	PRON
fsr-3713	20	44	practice	practice	NOUN
fsr-3713	20	45	solely	solely	ADV
fsr-3713	20	46	to	to	AUX
fsr-3713	20	47	estate	estate	VERB
fsr-3713	20	48	planning	planning	NOUN
fsr-3713	20	49	matters	matter	NOUN
fsr-3713	20	50	and	and	CCONJ
fsr-3713	20	51	counsels	counsel	VERB
fsr-3713	20	52	many	many	ADJ
fsr-3713	20	53	wealthy	wealthy	ADJ
fsr-3713	20	54	clients	client	NOUN
fsr-3713	20	55	each	each	DET
fsr-3713	20	56	year	year	NOUN
fsr-3713	20	57	.	.	PUNCT
fsr-3713	21	1	this	this	DET
fsr-3713	21	2	study	study	NOUN
fsr-3713	21	3	focuses	focus	VERB
fsr-3713	21	4	on	on	ADP
fsr-3713	21	5	attorneys	attorney	NOUN
fsr-3713	21	6	more	more	ADV
fsr-3713	21	7	likely	likely	ADJ
fsr-3713	21	8	to	to	PART
fsr-3713	21	9	fall	fall	VERB
fsr-3713	21	10	in	in	ADP
fsr-3713	21	11	the	the	DET
fsr-3713	21	12	latter	latter	ADJ
fsr-3713	21	13	,	,	PUNCT
fsr-3713	21	14	expert	expert	ADJ
fsr-3713	21	15	category	category	NOUN
fsr-3713	21	16	.	.	PUNCT
fsr-3713	22	1	all	all	PRON
fsr-3713	22	2	are	be	AUX
fsr-3713	22	3	authors	author	NOUN
fsr-3713	22	4	of	of	ADP
fsr-3713	22	5	estate	estate	NOUN
fsr-3713	22	6	planning	planning	NOUN
fsr-3713	22	7	articles	article	NOUN
fsr-3713	22	8	in	in	ADP
fsr-3713	22	9	trade	trade	NOUN
fsr-3713	22	10	journals	journal	NOUN
fsr-3713	22	11	.	.	PUNCT
fsr-3713	23	1	in	in	ADP
fsr-3713	23	2	fact	fact	NOUN
fsr-3713	23	3	,	,	PUNCT
fsr-3713	23	4	that	that	PRON
fsr-3713	23	5	’s	’	VERB
fsr-3713	23	6	where	where	SCONJ
fsr-3713	23	7	their	their	PRON
fsr-3713	23	8	names	name	NOUN
fsr-3713	23	9	were	be	AUX
fsr-3713	23	10	obtained	obtain	VERB
fsr-3713	23	11	:	:	PUNCT
fsr-3713	23	12	from	from	ADP
fsr-3713	23	13	the	the	DET
fsr-3713	23	14	previous	previous	ADJ
fsr-3713	23	15	ten	ten	NUM
fsr-3713	23	16	year	year	NOUN
fsr-3713	23	17	’s	’s	PART
fsr-3713	23	18	issues	issue	NOUN
fsr-3713	23	19	of	of	ADP
fsr-3713	23	20	the	the	DET
fsr-3713	23	21	industry	industry	NOUN
fsr-3713	23	22	’s	’s	PART
fsr-3713	23	23	two	two	NUM
fsr-3713	23	24	leading	lead	VERB
fsr-3713	23	25	national	national	ADJ
fsr-3713	23	26	trade	trade	NOUN
fsr-3713	23	27	publications	publication	NOUN
fsr-3713	23	28	:	:	PUNCT
fsr-3713	23	29	estate	estate	NOUN
fsr-3713	23	30	planning	planning	NOUN
fsr-3713	23	31	and	and	CCONJ
fsr-3713	23	32	trusts	trust	NOUN
fsr-3713	23	33	and	and	CCONJ
fsr-3713	23	34	estates	estate	NOUN
fsr-3713	23	35	.	.	PUNCT
fsr-3713	24	1	many	many	ADJ
fsr-3713	24	2	of	of	ADP
fsr-3713	24	3	these	these	DET
fsr-3713	24	4	attorneys	attorney	NOUN
fsr-3713	24	5	have	have	AUX
fsr-3713	24	6	also	also	ADV
fsr-3713	24	7	written	write	VERB
fsr-3713	24	8	other	other	ADJ
fsr-3713	24	9	professional	professional	ADJ
fsr-3713	24	10	articles	article	NOUN
fsr-3713	24	11	and	and	CCONJ
fsr-3713	24	12	have	have	AUX
fsr-3713	24	13	spoken	speak	VERB
fsr-3713	24	14	at	at	ADP
fsr-3713	24	15	leading	lead	VERB
fsr-3713	24	16	estate	estate	NOUN
fsr-3713	24	17	planning	planning	NOUN
fsr-3713	24	18	institutes	institute	NOUN
fsr-3713	24	19	such	such	ADJ
fsr-3713	24	20	as	as	ADP
fsr-3713	24	21	nyu	nyu	PROPN
fsr-3713	24	22	,	,	PUNCT
fsr-3713	24	23	usc	usc	PROPN
fsr-3713	24	24	,	,	PUNCT
fsr-3713	24	25	miami	miami	PROPN
fsr-3713	24	26	,	,	PUNCT
fsr-3713	24	27	ucla	ucla	NOUN
fsr-3713	24	28	,	,	PUNCT
fsr-3713	24	29	practicing	practice	VERB
fsr-3713	24	30	law	law	NOUN
fsr-3713	24	31	institute	institute	NOUN
fsr-3713	24	32	,	,	PUNCT
fsr-3713	24	33	southern	southern	PROPN
fsr-3713	24	34	california	california	PROPN
fsr-3713	24	35	tax	tax	NOUN
fsr-3713	24	36	and	and	CCONJ
fsr-3713	24	37	estate	estate	NOUN
fsr-3713	24	38	planning	planning	NOUN
fsr-3713	24	39	forum	forum	NOUN
fsr-3713	24	40	,	,	PUNCT
fsr-3713	24	41	and	and	CCONJ
fsr-3713	24	42	notre	notre	PROPN
fsr-3713	24	43	dame	dame	PROPN
fsr-3713	24	44	.	.	PUNCT
fsr-3713	25	1	four	four	NUM
fsr-3713	25	2	-	-	PUNCT
fsr-3713	25	3	hundred	hundred	NUM
fsr-3713	25	4	-	-	PUNCT
fsr-3713	25	5	two	two	NUM
fsr-3713	25	6	attorney	attorney	NOUN
fsr-3713	25	7	-	-	PUNCT
fsr-3713	25	8	authors	author	NOUN
fsr-3713	25	9	were	be	AUX
fsr-3713	25	10	mailed	mail	VERB
fsr-3713	25	11	a	a	DET
fsr-3713	25	12	59	59	NUM
fsr-3713	25	13	question	question	NOUN
fsr-3713	25	14	survey	survey	NOUN
fsr-3713	25	15	during	during	ADP
fsr-3713	25	16	a	a	DET
fsr-3713	25	17	month	month	NOUN
fsr-3713	25	18	long	long	ADJ
fsr-3713	25	19	period	period	NOUN
fsr-3713	25	20	in	in	ADP
fsr-3713	25	21	december	december	PROPN
fsr-3713	25	22	,	,	PUNCT
fsr-3713	25	23	199	199	NUM
fsr-3713	25	24	1	1	NUM
fsr-3713	25	25	and	and	CCONJ
fsr-3713	25	26	january	january	PROPN
fsr-3713	25	27	,	,	PUNCT
fsr-3713	25	28	1992	1992	NUM
fsr-3713	25	29	.	.	PUNCT
fsr-3713	26	1	one	one	NUM
fsr-3713	26	2	hundred	hundred	NUM
fsr-3713	26	3	thirty	thirty	NUM
fsr-3713	26	4	nine	nine	NUM
fsr-3713	26	5	responded	respond	VERB
fsr-3713	26	6	(	(	PUNCT
fsr-3713	26	7	35	35	NUM
fsr-3713	26	8	percent	percent	NOUN
fsr-3713	26	9	)	)	PUNCT
fsr-3713	26	10	,	,	PUNCT
fsr-3713	26	11	and	and	CCONJ
fsr-3713	26	12	124	124	NUM
fsr-3713	26	13	responses	response	NOUN
fsr-3713	26	14	were	be	AUX
fsr-3713	26	15	found	find	VERB
fsr-3713	26	16	usable	usable	ADJ
fsr-3713	26	17	.	.	PUNCT
fsr-3713	27	1	all	all	DET
fsr-3713	27	2	questions	question	NOUN
fsr-3713	27	3	requested	request	VERB
fsr-3713	27	4	information	information	NOUN
fsr-3713	27	5	about	about	ADP
fsr-3713	27	6	their	their	PRON
fsr-3713	27	7	practices	practice	NOUN
fsr-3713	27	8	during	during	ADP
fsr-3713	27	9	the	the	DET
fsr-3713	27	10	preceding	precede	VERB
fsr-3713	27	11	year	year	NOUN
fsr-3713	27	12	,	,	PUNCT
fsr-3713	27	13	which	which	PRON
fsr-3713	27	14	for	for	ADP
fsr-3713	27	15	most	most	ADV
fsr-3713	27	16	,	,	PUNCT
fsr-3713	27	17	represented	represent	VERB
fsr-3713	27	18	all	all	PRON
fsr-3713	27	19	of	of	ADP
fsr-3713	27	20	1991	1991	NUM
fsr-3713	27	21	.	.	PUNCT
fsr-3713	28	1	the	the	DET
fsr-3713	28	2	respondents	respondent	NOUN
fsr-3713	28	3	come	come	VERB
fsr-3713	28	4	from	from	ADP
fsr-3713	28	5	a	a	DET
fsr-3713	28	6	total	total	NOUN
fsr-3713	28	7	of	of	ADP
fsr-3713	28	8	at	at	ADV
fsr-3713	28	9	least	least	ADV
fsr-3713	28	10	33	33	NUM
fsr-3713	28	11	states	state	NOUN
fsr-3713	28	12	and	and	CCONJ
fsr-3713	28	13	the	the	DET
fsr-3713	28	14	district	district	NOUN
fsr-3713	28	15	of	of	ADP
fsr-3713	28	16	columbia	columbia	PROPN
fsr-3713	28	17	:	:	PUNCT
fsr-3713	28	18	california	california	PROPN
fsr-3713	28	19	:	:	PUNCT
fsr-3713	28	20	24	24	NUM
fsr-3713	28	21	attorneys	attorney	NOUN
fsr-3713	28	22	;	;	PUNCT
fsr-3713	28	23	new	new	PROPN
fsr-3713	28	24	york	york	PROPN
fsr-3713	28	25	:	:	PUNCT
fsr-3713	28	26	18	18	NUM
fsr-3713	28	27	;	;	PUNCT
fsr-3713	28	28	illinois	illinois	PROPN
fsr-3713	28	29	:	:	PUNCT
fsr-3713	28	30	11	11	NUM
fsr-3713	28	31	;	;	PUNCT
fsr-3713	28	32	missouri	missouri	PROPN
fsr-3713	28	33	:	:	PUNCT
fsr-3713	28	34	7	7	NUM
fsr-3713	28	35	;	;	PUNCT
fsr-3713	28	36	texas	texas	PROPN
fsr-3713	28	37	:	:	PUNCT
fsr-3713	28	38	6	6	NUM
fsr-3713	28	39	;	;	PUNCT
fsr-3713	28	40	massachusetts	massachusetts	PROPN
fsr-3713	28	41	and	and	CCONJ
fsr-3713	28	42	pennsylvania	pennsylvania	PROPN
fsr-3713	28	43	:	:	PUNCT
fsr-3713	28	44	5	5	NUM
fsr-3713	28	45	;	;	PUNCT
fsr-3713	28	46	colorado	colorado	PROPN
fsr-3713	28	47	,	,	PUNCT
fsr-3713	28	48	georgia	georgia	PROPN
fsr-3713	28	49	and	and	CCONJ
fsr-3713	28	50	michigan	michigan	PROPN
fsr-3713	28	51	:	:	PUNCT
fsr-3713	28	52	4	4	NUM
fsr-3713	28	53	;	;	PUNCT
fsr-3713	28	54	maryland	maryland	NOUN
fsr-3713	28	55	:	:	PUNCT
fsr-3713	28	56	3	3	NUM
fsr-3713	28	57	;	;	PUNCT
fsr-3713	28	58	two	two	NUM
fsr-3713	28	59	attorneys	attorney	NOUN
fsr-3713	28	60	from	from	ADP
fsr-3713	28	61	:	:	PUNCT
fsr-3713	28	62	district	district	PROPN
fsr-3713	28	63	of	of	ADP
fsr-3713	28	64	columbia	columbia	PROPN
fsr-3713	28	65	,	,	PUNCT
fsr-3713	28	66	north	north	PROPN
fsr-3713	28	67	caro	caro	PROPN
fsr-3713	28	68	lina	lina	PROPN
fsr-3713	28	69	,	,	PUNCT
fsr-3713	28	70	nevada	nevada	PROPN
fsr-3713	28	71	,	,	PUNCT
fsr-3713	28	72	ohio	ohio	PROPN
fsr-3713	28	73	,	,	PUNCT
fsr-3713	28	74	oregon	oregon	PROPN
fsr-3713	28	75	,	,	PUNCT
fsr-3713	28	76	rhode	rhode	NOUN
fsr-3713	28	77	island	island	NOUN
fsr-3713	28	78	,	,	PUNCT
fsr-3713	28	79	and	and	CCONJ
fsr-3713	28	80	virginia	virginia	PROPN
fsr-3713	28	81	;	;	PUNCT
fsr-3713	28	82	and	and	CCONJ
fsr-3713	28	83	one	one	NUM
fsr-3713	28	84	each	each	PRON
fsr-3713	28	85	from	from	ADP
fsr-3713	28	86	:	:	PUNCT
fsr-3713	28	87	arkansas	arkansas	PROPN
fsr-3713	28	88	,	,	PUNCT
fsr-3713	28	89	connecticut	connecticut	PROPN
fsr-3713	28	90	,	,	PUNCT
fsr-3713	28	91	delaware	delaware	PROPN
fsr-3713	28	92	,	,	PUNCT
fsr-3713	28	93	florida	florida	PROPN
fsr-3713	28	94	,	,	PUNCT
fsr-3713	28	95	hawaii	hawaii	PROPN
fsr-3713	28	96	,	,	PUNCT
fsr-3713	28	97	iowa	iowa	PROPN
fsr-3713	28	98	,	,	PUNCT
fsr-3713	28	99	mississippi	mississippi	PROPN
fsr-3713	28	100	,	,	PUNCT
fsr-3713	28	101	montana	montana	PROPN
fsr-3713	28	102	,	,	PUNCT
fsr-3713	28	103	new	new	PROPN
fsr-3713	28	104	jersey	jersey	PROPN
fsr-3713	28	105	,	,	PUNCT
fsr-3713	28	106	south	south	PROPN
fsr-3713	28	107	carolina	carolina	PROPN
fsr-3713	28	108	,	,	PUNCT
fsr-3713	28	109	south	south	PROPN
fsr-3713	28	110	dakota	dakota	PROPN
fsr-3713	28	111	,	,	PUNCT
fsr-3713	28	112	tennessee	tennessee	PROPN
fsr-3713	28	113	,	,	PUNCT
fsr-3713	28	114	vermont	vermont	PROPN
fsr-3713	28	115	,	,	PUNCT
fsr-3713	28	116	wisconsin	wisconsin	PROPN
fsr-3713	28	117	,	,	PUNCT
fsr-3713	28	118	and	and	CCONJ
fsr-3713	28	119	west	west	PROPN
fsr-3713	28	120	virginia	virginia	PROPN
fsr-3713	28	121	.	.	PUNCT
fsr-3713	29	1	four	four	NUM
fsr-3713	29	2	attorneys	attorney	NOUN
fsr-3713	29	3	did	do	AUX
fsr-3713	29	4	not	not	PART
fsr-3713	29	5	reveal	reveal	VERB
fsr-3713	29	6	the	the	DET
fsr-3713	29	7	state	state	NOUN
fsr-3713	29	8	in	in	ADP
fsr-3713	29	9	which	which	PRON
fsr-3713	29	10	they	they	PRON
fsr-3713	29	11	conduct	conduct	VERB
fsr-3713	29	12	their	their	PRON
fsr-3713	29	13	main	main	ADJ
fsr-3713	29	14	practice	practice	NOUN
fsr-3713	29	15	.	.	PUNCT
fsr-3713	30	1	table	table	NOUN
fsr-3713	30	2	1	1	NUM
fsr-3713	30	3	summarizes	summarize	NOUN
fsr-3713	30	4	other	other	ADJ
fsr-3713	30	5	,	,	PUNCT
fsr-3713	30	6	miscellaneous	miscellaneous	ADJ
fsr-3713	30	7	data	datum	NOUN
fsr-3713	30	8	about	about	ADP
fsr-3713	30	9	these	these	DET
fsr-3713	30	10	attorneys	attorney	NOUN
fsr-3713	30	11	.	.	PUNCT
fsr-3713	31	1	the	the	DET
fsr-3713	31	2	actual	actual	ADJ
fsr-3713	31	3	survey	survey	NOUN
fsr-3713	31	4	is	be	AUX
fsr-3713	31	5	reproduced	reproduce	VERB
fsr-3713	31	6	in	in	ADP
fsr-3713	31	7	the	the	DET
fsr-3713	31	8	appendix	appendix	NOUN
fsr-3713	31	9	.	.	PUNCT
fsr-3713	32	1	what	what	DET
fsr-3713	32	2	strategies	strategy	NOUN
fsr-3713	32	3	are	be	AUX
fsr-3713	32	4	esme	esme	PROPN
fsr-3713	32	5	planners	planner	NOUN
fsr-3713	32	6	recommending	recommend	VERB
fsr-3713	32	7	?	?	PUNCT
fsr-3713	33	1	113	113	NUM
fsr-3713	33	2	table	table	NOUN
fsr-3713	33	3	1	1	NUM
fsr-3713	33	4	miscellaneous	miscellaneous	ADJ
fsr-3713	33	5	attorney	attorney	NOUN
fsr-3713	33	6	and	and	CCONJ
fsr-3713	33	7	client	client	NOUN
fsr-3713	33	8	data	datum	NOUN
fsr-3713	33	9	interquartile	interquartile	NOUN
fsr-3713	33	10	range	range	NOUN
fsr-3713	33	11	range	range	NOUN
fsr-3713	33	12	mean	mean	VERB
fsr-3713	33	13	std	std	PROPN
fsr-3713	33	14	.	.	PROPN
fsr-3713	33	15	dev	dev	PROPN
fsr-3713	33	16	.	.	PUNCT
fsr-3713	33	17	attorney	attorney	PROPN
fsr-3713	33	18	data	data	PROPN
fsr-3713	33	19	:	:	PUNCT
fsr-3713	33	20	years	year	NOUN
fsr-3713	33	21	experience	experience	NOUN
fsr-3713	33	22	as	as	SCONJ
fsr-3713	33	23	ep	ep	PROPN
fsr-3713	33	24	attorney	attorney	NOUN
fsr-3713	33	25	age	age	NOUN
fsr-3713	33	26	%	%	NOUN
fsr-3713	33	27	of	of	ADP
fsr-3713	33	28	entire	entire	ADJ
fsr-3713	33	29	practice	practice	NOUN
fsr-3713	33	30	is	be	AUX
fsr-3713	33	31	planning	plan	VERB
fsr-3713	33	32	and	and	CCONJ
fsr-3713	33	33	drafting	draft	VERB
fsr-3713	33	34	%	%	NOUN
fsr-3713	33	35	of	of	ADP
fsr-3713	33	36	entire	entire	ADJ
fsr-3713	33	37	practice	practice	NOUN
fsr-3713	33	38	is	be	AUX
fsr-3713	33	39	planning	plan	VERB
fsr-3713	33	40	,	,	PUNCT
fsr-3713	33	41	drafting	drafting	NOUN
fsr-3713	33	42	,	,	PUNCT
fsr-3713	33	43	and	and	CCONJ
fsr-3713	33	44	administration	administration	NOUN
fsr-3713	33	45	%	%	NOUN
fsr-3713	33	46	of	of	ADP
fsr-3713	33	47	planning	planning	NOUN
fsr-3713	33	48	,	,	PUNCT
fsr-3713	33	49	drafting	drafting	NOUN
fsr-3713	33	50	,	,	PUNCT
fsr-3713	33	51	and	and	CCONJ
fsr-3713	33	52	administration	administration	NOUN
fsr-3713	33	53	practice	practice	NOUN
fsr-3713	33	54	is	be	AUX
fsr-3713	33	55	planning	plan	VERB
fsr-3713	33	56	and	and	CCONJ
fsr-3713	33	57	drafting	draft	VERB
fsr-3713	33	58	no	no	INTJ
fsr-3713	33	59	.	.	PUNCT
fsr-3713	34	1	partners	partner	NOUN
fsr-3713	34	2	and	and	CCONJ
fsr-3713	34	3	associates	associate	NOUN
fsr-3713	34	4	in	in	ADP
fsr-3713	34	5	firm	firm	NOUN
fsr-3713	34	6	,	,	PUNCT
fsr-3713	34	7	including	include	VERB
fsr-3713	34	8	themselves	themselves	PRON
fsr-3713	34	9	client	client	NOUN
fsr-3713	34	10	data	datum	NOUN
fsr-3713	34	11	:	:	PUNCT
fsr-3713	34	12	total	total	ADJ
fsr-3713	34	13	number	number	NOUN
fsr-3713	34	14	of	of	ADP
fsr-3713	34	15	clients	client	NOUN
fsr-3713	34	16	in	in	ADP
fsr-3713	34	17	last	last	ADJ
fsr-3713	34	18	12	12	NUM
fsr-3713	34	19	months	month	NOUN
fsr-3713	34	20	number	number	NOUN
fsr-3713	34	21	of	of	ADP
fsr-3713	34	22	clients	client	NOUN
fsr-3713	34	23	with	with	ADP
fsr-3713	34	24	net	net	ADJ
fsr-3713	34	25	worth	worth	NOUN
fsr-3713	34	26	greater	great	ADJ
fsr-3713	34	27	than	than	ADP
fsr-3713	34	28	$	$	SYM
fsr-3713	34	29	600,000	600,000	NUM
fsr-3713	34	30	%	%	NOUN
fsr-3713	34	31	of	of	ADP
fsr-3713	34	32	clients	client	NOUN
fsr-3713	34	33	with	with	ADP
fsr-3713	34	34	net	net	ADJ
fsr-3713	34	35	worth	worth	NOUN
fsr-3713	34	36	less	less	ADJ
fsr-3713	34	37	than	than	ADP
fsr-3713	34	38	$	$	SYM
fsr-3713	34	39	600,000	600,000	NUM
fsr-3713	34	40	%	%	NOUN
fsr-3713	34	41	of	of	ADP
fsr-3713	34	42	clients	client	NOUN
fsr-3713	34	43	with	with	ADP
fsr-3713	34	44	net	net	ADJ
fsr-3713	34	45	worth	worth	NOUN
fsr-3713	34	46	between	between	ADP
fsr-3713	34	47	$	$	SYM
fsr-3713	34	48	600,000	600,000	NUM
fsr-3713	34	49	and	and	CCONJ
fsr-3713	34	50	$	$	SYM
fsr-3713	34	51	1,200,000	1,200,000	NUM
fsr-3713	34	52	%	%	NOUN
fsr-3713	34	53	of	of	ADP
fsr-3713	34	54	clients	client	NOUN
fsr-3713	34	55	with	with	ADP
fsr-3713	34	56	net	net	ADJ
fsr-3713	34	57	worth	worth	NOUN
fsr-3713	34	58	greater	great	ADJ
fsr-3713	34	59	than	than	ADP
fsr-3713	34	60	$	$	SYM
fsr-3713	34	61	1,200,000	1,200,000	NUM
fsr-3713	34	62	total	total	NOUN
fsr-3713	34	63	of	of	ADP
fsr-3713	34	64	clients	client	NOUN
fsr-3713	34	65	2z	2z	NUM
fsr-3713	34	66	l-100	l-100	NOUN
fsr-3713	34	67	%	%	NOUN
fsr-3713	34	68	lo-100	lo-100	NOUN
fsr-3713	34	69	%	%	NOUN
fsr-3713	34	70	.5	.5	NUM
fsr-3713	34	71	-	-	SYM
fsr-3713	34	72	100	100	NUM
fsr-3713	34	73	%	%	NOUN
fsr-3713	34	74	l-600	l-600	NOUN
fsr-3713	34	75	3	3	NUM
fsr-3713	34	76	-	-	SYM
fsr-3713	34	77	300	300	NUM
fsr-3713	34	78	3	3	NUM
fsr-3713	34	79	-	-	SYM
fsr-3713	34	80	275	275	NUM
fsr-3713	34	81	o-85	o-85	NUM
fsr-3713	34	82	%	%	NOUN
fsr-3713	34	83	o-80	o-80	NOUN
fsr-3713	34	84	%	%	NOUN
fsr-3713	34	85	o-100	o-100	NOUN
fsr-3713	34	86	%	%	NOUN
fsr-3713	34	87	13	13	NUM
fsr-3713	34	88	-	-	SYM
fsr-3713	34	89	25	25	NUM
fsr-3713	34	90	19.0	19.0	NUM
fsr-3713	34	91	8	8	NUM
fsr-3713	34	92	40	40	NUM
fsr-3713	34	93	-	-	SYM
fsr-3713	34	94	52	52	NUM
fsr-3713	34	95	46.6	46.6	NUM
fsr-3713	34	96	10	10	NUM
fsr-3713	34	97	37	37	NUM
fsr-3713	34	98	-	-	SYM
fsr-3713	34	99	72	72	NUM
fsr-3713	34	100	%	%	NOUN
fsr-3713	34	101	54.0	54.0	NUM
fsr-3713	34	102	%	%	NOUN
fsr-3713	34	103	23	23	NUM
fsr-3713	34	104	%	%	NOUN
fsr-3713	34	105	50	50	NUM
fsr-3713	34	106	-	-	SYM
fsr-3713	34	107	100	100	NUM
fsr-3713	34	108	%	%	NOUN
fsr-3713	34	109	27	27	NUM
fsr-3713	34	110	%	%	NOUN
fsr-3713	34	111	60	60	NUM
fsr-3713	34	112	-	-	SYM
fsr-3713	34	113	90	90	NUM
fsr-3713	34	114	%	%	NOUN
fsr-3713	34	115	73.9	73.9	NUM
fsr-3713	34	116	%	%	NOUN
fsr-3713	34	117	73.5	73.5	NUM
fsr-3713	34	118	%	%	NOUN
fsr-3713	34	119	19	19	NUM
fsr-3713	34	120	%	%	NOUN
fsr-3713	34	121	s-130	s-130	NOUN
fsr-3713	34	122	40	40	NUM
fsr-3713	34	123	-	-	SYM
fsr-3713	34	124	108	108	NUM
fsr-3713	34	125	28	28	NUM
fsr-3713	34	126	-	-	SYM
fsr-3713	34	127	100	100	NUM
fsr-3713	34	128	s-25	s-25	NUM
fsr-3713	34	129	%	%	NOUN
fsr-3713	34	130	14	14	NUM
fsr-3713	34	131	-	-	SYM
fsr-3713	34	132	40	40	NUM
fsr-3713	34	133	%	%	NOUN
fsr-3713	34	134	30	30	NUM
fsr-3713	34	135	-	-	SYM
fsr-3713	34	136	80	80	NUM
fsr-3713	34	137	%	%	NOUN
fsr-3713	34	138	90.7	90.7	NUM
fsr-3713	34	139	90.0	90.0	NUM
fsr-3713	34	140	73.2	73.2	NUM
fsr-3713	34	141	17.2	17.2	NUM
fsr-3713	34	142	%	%	NOUN
fsr-3713	34	143	26.3	26.3	NUM
fsr-3713	34	144	%	%	NOUN
fsr-3713	34	145	56.5	56.5	NUM
fsr-3713	34	146	%	%	NOUN
fsr-3713	34	147	100.0	100.0	NUM
fsr-3713	34	148	%	%	NOUN
fsr-3713	34	149	130	130	NUM
fsr-3713	34	150	70	70	NUM
fsr-3713	34	151	58	58	NUM
fsr-3713	34	152	19	19	NUM
fsr-3713	34	153	%	%	NOUN
fsr-3713	34	154	18	18	NUM
fsr-3713	34	155	%	%	NOUN
fsr-3713	34	156	28	28	NUM
fsr-3713	34	157	%	%	NOUN
fsr-3713	34	158	years	year	NOUN
fsr-3713	34	159	in	in	ADP
fsr-3713	34	160	practice	practice	NOUN
fsr-3713	34	161	measured	measure	VERB
fsr-3713	34	162	by	by	ADP
fsr-3713	34	163	number	number	NOUN
fsr-3713	34	164	of	of	ADP
fsr-3713	34	165	years	year	NOUN
fsr-3713	34	166	in	in	ADP
fsr-3713	34	167	practice	practice	NOUN
fsr-3713	34	168	,	,	PUNCT
fsr-3713	34	169	this	this	PRON
fsr-3713	34	170	is	be	AUX
fsr-3713	34	171	truly	truly	ADV
fsr-3713	34	172	a	a	DET
fsr-3713	34	173	group	group	NOUN
fsr-3713	34	174	of	of	ADP
fsr-3713	34	175	experienced	experienced	ADJ
fsr-3713	34	176	estate	estate	NOUN
fsr-3713	34	177	planners	planner	NOUN
fsr-3713	34	178	.	.	PUNCT
fsr-3713	35	1	the	the	DET
fsr-3713	35	2	average	average	ADJ
fsr-3713	35	3	attorney	attorney	NOUN
fsr-3713	35	4	has	have	AUX
fsr-3713	35	5	spent	spend	VERB
fsr-3713	35	6	nineteen	nineteen	NUM
fsr-3713	35	7	years	year	NOUN
fsr-3713	35	8	in	in	ADP
fsr-3713	35	9	the	the	DET
fsr-3713	35	10	field	field	NOUN
fsr-3713	35	11	.	.	PUNCT
fsr-3713	36	1	the	the	DET
fsr-3713	36	2	range	range	NOUN
fsr-3713	36	3	extends	extend	VERB
fsr-3713	36	4	from	from	ADP
fsr-3713	36	5	four	four	NUM
fsr-3713	36	6	years	year	NOUN
fsr-3713	36	7	to	to	ADP
fsr-3713	36	8	40	40	NUM
fsr-3713	36	9	years	year	NOUN
fsr-3713	36	10	,	,	PUNCT
fsr-3713	36	11	and	and	CCONJ
fsr-3713	36	12	the	the	DET
fsr-3713	36	13	interquartile	interquartile	NOUN
fsr-3713	36	14	(	(	PUNCT
fsr-3713	36	15	iq	iq	NOUN
fsr-3713	36	16	)	)	PUNCT
fsr-3713	36	17	range	range	NOUN
fsr-3713	36	18	is	be	AUX
fsr-3713	36	19	13	13	NUM
fsr-3713	36	20	to	to	PART
fsr-3713	36	21	25	25	NUM
fsr-3713	36	22	years	year	NOUN
fsr-3713	36	23	.	.	PUNCT
fsr-3713	37	1	ages	age	NOUN
fsr-3713	37	2	of	of	ADP
fsr-3713	37	3	the	the	DET
fsr-3713	37	4	respondents	respondent	NOUN
fsr-3713	37	5	range	range	VERB
fsr-3713	37	6	from	from	ADP
fsr-3713	37	7	29	29	NUM
fsr-3713	37	8	to	to	ADP
fsr-3713	37	9	68	68	NUM
fsr-3713	37	10	(	(	PUNCT
fsr-3713	37	11	iq	iq	NOUN
fsr-3713	37	12	range	range	NOUN
fsr-3713	37	13	:	:	PUNCT
fsr-3713	37	14	40	40	NUM
fsr-3713	37	15	-	-	SYM
fsr-3713	37	16	52	52	NUM
fsr-3713	37	17	)	)	PUNCT
fsr-3713	37	18	,	,	PUNCT
fsr-3713	37	19	with	with	ADP
fsr-3713	37	20	a	a	DET
fsr-3713	37	21	mean	mean	NOUN
fsr-3713	37	22	of	of	ADP
fsr-3713	37	23	46.6	46.6	NUM
fsr-3713	37	24	.	.	PUNCT
fsr-3713	38	1	ten	ten	NUM
fsr-3713	38	2	percent	percent	NOUN
fsr-3713	38	3	are	be	AUX
fsr-3713	38	4	female	female	ADJ
fsr-3713	38	5	.	.	PUNCT
fsr-3713	39	1	degree	degree	NOUN
fsr-3713	39	2	of	of	ADP
fsr-3713	39	3	specialization	specialization	NOUN
fsr-3713	39	4	measured	measure	VERB
fsr-3713	39	5	by	by	ADP
fsr-3713	39	6	degree	degree	NOUN
fsr-3713	39	7	of	of	ADP
fsr-3713	39	8	specialization	specialization	NOUN
fsr-3713	40	1	,	,	PUNCT
fsr-3713	40	2	these	these	DET
fsr-3713	40	3	planners	planner	NOUN
fsr-3713	40	4	also	also	ADV
fsr-3713	40	5	show	show	VERB
fsr-3713	40	6	great	great	ADJ
fsr-3713	40	7	experi	experi	PROPN
fsr-3713	40	8	ence	ence	NOUN
fsr-3713	40	9	.	.	PUNCT
fsr-3713	41	1	before	before	ADP
fsr-3713	41	2	discussing	discuss	VERB
fsr-3713	41	3	the	the	DET
fsr-3713	41	4	data	datum	NOUN
fsr-3713	41	5	,	,	PUNCT
fsr-3713	41	6	it	it	PRON
fsr-3713	41	7	may	may	AUX
fsr-3713	41	8	help	help	VERB
fsr-3713	41	9	to	to	PART
fsr-3713	41	10	describe	describe	VERB
fsr-3713	41	11	what	what	PRON
fsr-3713	41	12	skilled	skilled	ADJ
fsr-3713	41	13	estate	estate	NOUN
fsr-3713	41	14	planning	planning	NOUN
fsr-3713	41	15	entails	entail	VERB
fsr-3713	41	16	.	.	PUNCT
fsr-3713	42	1	speaking	speak	VERB
fsr-3713	42	2	narrowly	narrowly	ADV
fsr-3713	42	3	,	,	PUNCT
fsr-3713	42	4	the	the	DET
fsr-3713	42	5	practice	practice	NOUN
fsr-3713	42	6	of	of	ADP
fsr-3713	42	7	estate	estate	NOUN
fsr-3713	42	8	planning	planning	NOUN
fsr-3713	42	9	involves	involve	VERB
fsr-3713	42	10	planning	plan	VERB
fsr-3713	42	11	and	and	CCONJ
fsr-3713	42	12	drafting	draft	VERB
fsr-3713	42	13	wills	will	NOUN
fsr-3713	42	14	,	,	PUNCT
fsr-3713	42	15	trusts	trust	NOUN
fsr-3713	42	16	,	,	PUNCT
fsr-3713	42	17	powers	power	NOUN
fsr-3713	42	18	of	of	ADP
fsr-3713	42	19	attorney	attorney	NOUN
fsr-3713	42	20	and	and	CCONJ
fsr-3713	42	21	other	other	ADJ
fsr-3713	42	22	legal	legal	ADJ
fsr-3713	42	23	documents	document	NOUN
fsr-3713	42	24	.	.	PUNCT
fsr-3713	43	1	however	however	ADV
fsr-3713	43	2	,	,	PUNCT
fsr-3713	43	3	in	in	ADP
fsr-3713	43	4	part	part	NOUN
fsr-3713	43	5	to	to	PART
fsr-3713	43	6	meet	meet	VERB
fsr-3713	43	7	the	the	DET
fsr-3713	43	8	additional	additional	ADJ
fsr-3713	43	9	needs	need	NOUN
fsr-3713	43	10	of	of	ADP
fsr-3713	43	11	their	their	PRON
fsr-3713	43	12	clients	client	NOUN
fsr-3713	43	13	,	,	PUNCT
fsr-3713	43	14	experienced	experienced	ADJ
fsr-3713	43	15	estate	estate	NOUN
fsr-3713	43	16	planners	planner	NOUN
fsr-3713	43	17	must	must	AUX
fsr-3713	43	18	do	do	VERB
fsr-3713	43	19	more	more	ADJ
fsr-3713	43	20	than	than	ADP
fsr-3713	43	21	just	just	ADV
fsr-3713	43	22	planning	plan	VERB
fsr-3713	43	23	and	and	CCONJ
fsr-3713	43	24	drafting	drafting	NOUN
fsr-3713	43	25	.	.	PUNCT
fsr-3713	44	1	first	first	ADV
fsr-3713	44	2	,	,	PUNCT
fsr-3713	44	3	as	as	ADP
fsr-3713	44	4	a	a	DET
fsr-3713	44	5	direct	direct	ADJ
fsr-3713	44	6	consequence	consequence	NOUN
fsr-3713	44	7	of	of	ADP
fsr-3713	44	8	and	and	CCONJ
fsr-3713	44	9	adjunct	adjunct	VERB
fsr-3713	44	10	114	114	NUM
fsr-3713	44	11	financial	financial	ADJ
fsr-3713	44	12	services	service	NOUN
fsr-3713	44	13	review	review	NOUN
fsr-3713	44	14	,	,	PUNCT
fsr-3713	44	15	2(2	2(2	NUM
fsr-3713	44	16	)	)	PUNCT
fsr-3713	44	17	1993	1993	NUM
fsr-3713	44	18	to	to	ADP
fsr-3713	44	19	their	their	PRON
fsr-3713	44	20	planning	planning	NOUN
fsr-3713	44	21	,	,	PUNCT
fsr-3713	44	22	they	they	PRON
fsr-3713	44	23	will	will	AUX
fsr-3713	44	24	agree	agree	VERB
fsr-3713	44	25	to	to	PART
fsr-3713	44	26	administer	administer	VERB
fsr-3713	44	27	trusts	trust	NOUN
fsr-3713	44	28	and	and	CCONJ
fsr-3713	44	29	estates	estate	NOUN
fsr-3713	44	30	before	before	ADP
fsr-3713	44	31	and	and	CCONJ
fsr-3713	44	32	after	after	ADP
fsr-3713	44	33	the	the	DET
fsr-3713	44	34	client	client	NOUN
fsr-3713	44	35	’s	’s	PART
fsr-3713	44	36	death	death	NOUN
fsr-3713	44	37	.	.	PUNCT
fsr-3713	45	1	unlike	unlike	ADP
fsr-3713	45	2	estate	estate	NOUN
fsr-3713	45	3	planning	planning	NOUN
fsr-3713	45	4	,	,	PUNCT
fsr-3713	45	5	this	this	DET
fsr-3713	45	6	administrative	administrative	ADJ
fsr-3713	45	7	work	work	NOUN
fsr-3713	45	8	largely	largely	ADV
fsr-3713	45	9	involves	involve	VERB
fsr-3713	45	10	more	more	ADV
fsr-3713	45	11	routine	routine	ADJ
fsr-3713	45	12	paperwork	paperwork	NOUN
fsr-3713	45	13	and	and	CCONJ
fsr-3713	45	14	simple	simple	ADJ
fsr-3713	45	15	financial	financial	ADJ
fsr-3713	45	16	management	management	NOUN
fsr-3713	45	17	in	in	ADP
fsr-3713	45	18	the	the	DET
fsr-3713	45	19	handling	handling	NOUN
fsr-3713	45	20	of	of	ADP
fsr-3713	45	21	a	a	DET
fsr-3713	45	22	client	client	NOUN
fsr-3713	45	23	’s	’s	PART
fsr-3713	45	24	legal	legal	ADJ
fsr-3713	45	25	affairs	affair	NOUN
fsr-3713	45	26	.	.	PUNCT
fsr-3713	46	1	second	second	ADJ
fsr-3713	46	2	,	,	PUNCT
fsr-3713	46	3	estate	estate	NOUN
fsr-3713	46	4	planning	planning	NOUN
fsr-3713	46	5	attorneys	attorney	NOUN
fsr-3713	46	6	also	also	ADV
fsr-3713	46	7	practice	practice	VERB
fsr-3713	46	8	in	in	ADP
fsr-3713	46	9	the	the	DET
fsr-3713	46	10	area	area	NOUN
fsr-3713	46	11	of	of	ADP
fsr-3713	46	12	business	business	NOUN
fsr-3713	46	13	law	law	NOUN
fsr-3713	46	14	,	,	PUNCT
fsr-3713	46	15	since	since	SCONJ
fsr-3713	46	16	many	many	ADJ
fsr-3713	46	17	of	of	ADP
fsr-3713	46	18	their	their	PRON
fsr-3713	46	19	clients	client	NOUN
fsr-3713	46	20	have	have	AUX
fsr-3713	46	21	acquired	acquire	VERB
fsr-3713	46	22	the	the	DET
fsr-3713	46	23	bulk	bulk	NOUN
fsr-3713	46	24	of	of	ADP
fsr-3713	46	25	their	their	PRON
fsr-3713	46	26	wealth	wealth	NOUN
fsr-3713	46	27	through	through	ADP
fsr-3713	46	28	business	business	NOUN
fsr-3713	46	29	pursuits	pursuit	NOUN
fsr-3713	46	30	.	.	PUNCT
fsr-3713	47	1	finally	finally	ADV
fsr-3713	47	2	,	,	PUNCT
fsr-3713	47	3	because	because	SCONJ
fsr-3713	47	4	most	most	ADJ
fsr-3713	47	5	estate	estate	NOUN
fsr-3713	47	6	planning	planning	NOUN
fsr-3713	47	7	strategies	strategy	NOUN
fsr-3713	47	8	are	be	AUX
fsr-3713	47	9	at	at	ADV
fsr-3713	47	10	least	least	ADJ
fsr-3713	47	11	partly	partly	ADV
fsr-3713	47	12	tax	tax	NOUN
fsr-3713	47	13	driven	drive	VERB
fsr-3713	47	14	,	,	PUNCT
fsr-3713	47	15	they	they	PRON
fsr-3713	47	16	practice	practice	VERB
fsr-3713	47	17	tax	tax	NOUN
fsr-3713	47	18	law	law	NOUN
fsr-3713	47	19	,	,	PUNCT
fsr-3713	47	20	preparing	prepare	VERB
fsr-3713	47	21	tax	tax	NOUN
fsr-3713	47	22	returns	return	NOUN
fsr-3713	47	23	,	,	PUNCT
fsr-3713	47	24	giving	give	VERB
fsr-3713	47	25	tax	tax	NOUN
fsr-3713	47	26	advice	advice	NOUN
fsr-3713	47	27	and	and	CCONJ
fsr-3713	47	28	representing	represent	VERB
fsr-3713	47	29	clients	client	NOUN
fsr-3713	47	30	before	before	ADP
fsr-3713	47	31	the	the	DET
fsr-3713	47	32	i.r.s	i.r.s	NOUN
fsr-3713	47	33	.	.	PUNCT
fsr-3713	48	1	and	and	CCONJ
fsr-3713	48	2	in	in	ADP
fsr-3713	48	3	court	court	NOUN
fsr-3713	48	4	.	.	PUNCT
fsr-3713	49	1	thus	thus	ADV
fsr-3713	49	2	,	,	PUNCT
fsr-3713	49	3	while	while	SCONJ
fsr-3713	49	4	estate	estate	NOUN
fsr-3713	49	5	planning	planning	NOUN
fsr-3713	49	6	attorneys	attorney	NOUN
fsr-3713	49	7	can	can	AUX
fsr-3713	49	8	be	be	AUX
fsr-3713	49	9	expected	expect	VERB
fsr-3713	49	10	to	to	PART
fsr-3713	49	11	specialize	specialize	VERB
fsr-3713	49	12	in	in	ADP
fsr-3713	49	13	planning	planning	NOUN
fsr-3713	49	14	and	and	CCONJ
fsr-3713	49	15	drafting	drafting	NOUN
fsr-3713	49	16	,	,	PUNCT
fsr-3713	49	17	they	they	PRON
fsr-3713	49	18	are	be	AUX
fsr-3713	49	19	also	also	ADV
fsr-3713	49	20	likely	likely	ADJ
fsr-3713	49	21	to	to	PART
fsr-3713	49	22	engage	engage	VERB
fsr-3713	49	23	in	in	ADP
fsr-3713	49	24	other	other	ADJ
fsr-3713	49	25	related	related	ADJ
fsr-3713	49	26	work	work	NOUN
fsr-3713	49	27	.	.	PUNCT
fsr-3713	50	1	the	the	DET
fsr-3713	50	2	group	group	NOUN
fsr-3713	50	3	in	in	ADP
fsr-3713	50	4	this	this	DET
fsr-3713	50	5	sample	sample	NOUN
fsr-3713	50	6	is	be	AUX
fsr-3713	50	7	no	no	DET
fsr-3713	50	8	exception	exception	NOUN
fsr-3713	50	9	.	.	PUNCT
fsr-3713	51	1	sixty	sixty	NUM
fsr-3713	51	2	-	-	PUNCT
fsr-3713	51	3	six	six	NUM
fsr-3713	51	4	percent	percent	NOUN
fsr-3713	51	5	devote	devote	VERB
fsr-3713	51	6	at	at	ADP
fsr-3713	51	7	least	least	ADJ
fsr-3713	51	8	half	half	NOUN
fsr-3713	51	9	of	of	ADP
fsr-3713	51	10	their	their	PRON
fsr-3713	51	11	entire	entire	ADJ
fsr-3713	51	12	practice	practice	NOUN
fsr-3713	51	13	time	time	NOUN
fsr-3713	51	14	to	to	ADP
fsr-3713	51	15	the	the	DET
fsr-3713	51	16	specific	specific	ADJ
fsr-3713	51	17	work	work	NOUN
fsr-3713	51	18	of	of	ADP
fsr-3713	51	19	planning	planning	NOUN
fsr-3713	51	20	and	and	CCONJ
fsr-3713	51	21	drafting	drafting	NOUN
fsr-3713	51	22	.	.	PUNCT
fsr-3713	52	1	the	the	DET
fsr-3713	52	2	average	average	ADJ
fsr-3713	52	3	respondent	respondent	NOUN
fsr-3713	52	4	devotes	devote	VERB
fsr-3713	52	5	54.0	54.0	NUM
fsr-3713	52	6	percent	percent	NOUN
fsr-3713	52	7	of	of	ADP
fsr-3713	52	8	total	total	ADJ
fsr-3713	52	9	work	work	NOUN
fsr-3713	52	10	time	time	NOUN
fsr-3713	52	11	to	to	ADP
fsr-3713	52	12	these	these	DET
fsr-3713	52	13	two	two	NUM
fsr-3713	52	14	challenging	challenging	ADJ
fsr-3713	52	15	tasks	task	NOUN
fsr-3713	52	16	.	.	PUNCT
fsr-3713	53	1	ninety	ninety	NUM
fsr-3713	53	2	-	-	PUNCT
fsr-3713	53	3	six	six	NUM
fsr-3713	53	4	percent	percent	NOUN
fsr-3713	53	5	also	also	ADV
fsr-3713	53	6	practice	practice	VERB
fsr-3713	53	7	probate	probate	NOUN
fsr-3713	53	8	and	and	CCONJ
fsr-3713	53	9	trust	trust	PROPN
fsr-3713	53	10	administration	administration	NOUN
fsr-3713	53	11	.	.	PUNCT
fsr-3713	54	1	combined	combine	VERB
fsr-3713	54	2	,	,	PUNCT
fsr-3713	54	3	the	the	DET
fsr-3713	54	4	typical	typical	ADJ
fsr-3713	54	5	respondent	respondent	NOUN
fsr-3713	54	6	works	work	VERB
fsr-3713	54	7	73.9	73.9	NUM
fsr-3713	54	8	percent	percent	NOUN
fsr-3713	54	9	of	of	ADP
fsr-3713	54	10	the	the	DET
fsr-3713	54	11	time	time	NOUN
fsr-3713	54	12	in	in	ADP
fsr-3713	54	13	estate	estate	NOUN
fsr-3713	54	14	planning	planning	NOUN
fsr-3713	54	15	,	,	PUNCT
fsr-3713	54	16	drafting	drafting	NOUN
fsr-3713	54	17	,	,	PUNCT
fsr-3713	54	18	and	and	CCONJ
fsr-3713	54	19	administration	administration	NOUN
fsr-3713	54	20	,	,	PUNCT
fsr-3713	54	21	and	and	CCONJ
fsr-3713	54	22	devotes	devote	VERB
fsr-3713	54	23	nearly	nearly	ADV
fsr-3713	54	24	three	three	NUM
fsr-3713	54	25	quarters	quarter	NOUN
fsr-3713	54	26	(	(	PUNCT
fsr-3713	54	27	73.5	73.5	NUM
fsr-3713	54	28	%	%	NOUN
fsr-3713	54	29	)	)	PUNCT
fsr-3713	54	30	of	of	ADP
fsr-3713	54	31	this	this	DET
fsr-3713	54	32	combined	combine	VERB
fsr-3713	54	33	time	time	NOUN
fsr-3713	54	34	in	in	ADP
fsr-3713	54	35	planning	planning	NOUN
fsr-3713	54	36	and	and	CCONJ
fsr-3713	54	37	drafting	drafting	NOUN
fsr-3713	54	38	,	,	PUNCT
fsr-3713	54	39	while	while	SCONJ
fsr-3713	54	40	about	about	ADV
fsr-3713	54	41	one	one	NUM
fsr-3713	54	42	quarter	quarter	NOUN
fsr-3713	54	43	(	(	PUNCT
fsr-3713	54	44	26.5	26.5	NUM
fsr-3713	54	45	%	%	NOUN
fsr-3713	54	46	)	)	PUNCT
fsr-3713	54	47	in	in	ADP
fsr-3713	54	48	administration	administration	NOUN
fsr-3713	54	49	.	.	PUNCT
fsr-3713	55	1	the	the	DET
fsr-3713	55	2	remaining	remain	VERB
fsr-3713	55	3	26.1	26.1	NUM
fsr-3713	55	4	percent	percent	NOUN
fsr-3713	55	5	of	of	ADP
fsr-3713	55	6	the	the	DET
fsr-3713	55	7	typical	typical	ADJ
fsr-3713	55	8	attorney	attorney	NOUN
fsr-3713	55	9	’s	’s	PART
fsr-3713	55	10	time	time	NOUN
fsr-3713	55	11	is	be	AUX
fsr-3713	55	12	spent	spend	VERB
fsr-3713	55	13	in	in	ADP
fsr-3713	55	14	other	other	ADJ
fsr-3713	55	15	,	,	PUNCT
fsr-3713	55	16	mostly	mostly	ADV
fsr-3713	55	17	related	relate	VERB
fsr-3713	55	18	areas	area	NOUN
fsr-3713	55	19	.	.	PUNCT
fsr-3713	56	1	for	for	ADP
fsr-3713	56	2	example	example	NOUN
fsr-3713	56	3	,	,	PUNCT
fsr-3713	56	4	seventy	seventy	NUM
fsr-3713	56	5	six	six	NUM
fsr-3713	56	6	percent	percent	NOUN
fsr-3713	56	7	devote	devote	VERB
fsr-3713	56	8	some	some	PRON
fsr-3713	56	9	of	of	ADP
fsr-3713	56	10	their	their	PRON
fsr-3713	56	11	practice	practice	NOUN
fsr-3713	56	12	to	to	ADP
fsr-3713	56	13	at	at	ADV
fsr-3713	56	14	least	least	ADV
fsr-3713	56	15	one	one	NUM
fsr-3713	56	16	of	of	ADP
fsr-3713	56	17	the	the	DET
fsr-3713	56	18	following	follow	VERB
fsr-3713	56	19	areas	area	NOUN
fsr-3713	56	20	:	:	PUNCT
fsr-3713	56	21	business	business	NOUN
fsr-3713	56	22	law	law	NOUN
fsr-3713	56	23	(	(	PUNCT
fsr-3713	56	24	28	28	NUM
fsr-3713	56	25	%	%	NOUN
fsr-3713	56	26	of	of	ADP
fsr-3713	56	27	attorneys	attorney	NOUN
fsr-3713	56	28	)	)	PUNCT
fsr-3713	56	29	,	,	PUNCT
fsr-3713	56	30	taxation	taxation	NOUN
fsr-3713	56	31	(	(	PUNCT
fsr-3713	56	32	21	21	NUM
fsr-3713	56	33	%	%	NOUN
fsr-3713	56	34	)	)	PUNCT
fsr-3713	56	35	,	,	PUNCT
fsr-3713	56	36	general	general	ADJ
fsr-3713	56	37	practice	practice	NOUN
fsr-3713	56	38	(	(	PUNCT
fsr-3713	56	39	7	7	NUM
fsr-3713	56	40	%	%	NOUN
fsr-3713	56	41	)	)	PUNCT
fsr-3713	56	42	,	,	PUNCT
fsr-3713	56	43	and	and	CCONJ
fsr-3713	56	44	family	family	NOUN
fsr-3713	56	45	law	law	NOUN
fsr-3713	56	46	(	(	PUNCT
fsr-3713	56	47	4	4	NUM
fsr-3713	56	48	%	%	NOUN
fsr-3713	56	49	)	)	PUNCT
fsr-3713	56	50	.	.	PUNCT
fsr-3713	57	1	the	the	DET
fsr-3713	57	2	clients	client	NOUN
fsr-3713	57	3	they	they	PRON
fsr-3713	57	4	advised	advise	VERB
fsr-3713	57	5	this	this	DET
fsr-3713	57	6	survey	survey	NOUN
fsr-3713	57	7	asked	ask	VERB
fsr-3713	57	8	several	several	ADJ
fsr-3713	57	9	questions	question	NOUN
fsr-3713	57	10	about	about	ADP
fsr-3713	57	11	number	number	NOUN
fsr-3713	57	12	of	of	ADP
fsr-3713	57	13	clients	client	NOUN
fsr-3713	57	14	advised	advise	VERB
fsr-3713	57	15	and	and	CCONJ
fsr-3713	57	16	estimated	estimated	ADJ
fsr-3713	57	17	client	client	NOUN
fsr-3713	57	18	net	net	ADJ
fsr-3713	57	19	worth	worth	NOUN
fsr-3713	57	20	.	.	PUNCT
fsr-3713	58	1	table	table	NOUN
fsr-3713	58	2	1	1	NUM
fsr-3713	58	3	also	also	ADV
fsr-3713	58	4	summarizes	summarize	VERB
fsr-3713	58	5	client	client	NOUN
fsr-3713	58	6	data	datum	NOUN
fsr-3713	58	7	.	.	PUNCT
fsr-3713	59	1	number	number	NOUN
fsr-3713	59	2	of	of	ADP
fsr-3713	59	3	clients	client	NOUN
fsr-3713	59	4	advised	advise	VERB
fsr-3713	59	5	.	.	PUNCT
fsr-3713	60	1	most	most	ADJ
fsr-3713	60	2	respondents	respondent	NOUN
fsr-3713	60	3	gave	give	VERB
fsr-3713	60	4	estate	estate	NOUN
fsr-3713	60	5	planning	planning	NOUN
fsr-3713	60	6	advice	advice	NOUN
fsr-3713	60	7	to	to	ADP
fsr-3713	60	8	a	a	DET
fsr-3713	60	9	sizable	sizable	ADJ
fsr-3713	60	10	number	number	NOUN
fsr-3713	60	11	of	of	ADP
fsr-3713	60	12	clients	client	NOUN
fsr-3713	60	13	during	during	ADP
fsr-3713	60	14	1991	1991	NUM
fsr-3713	60	15	.	.	PUNCT
fsr-3713	61	1	the	the	DET
fsr-3713	61	2	group	group	NOUN
fsr-3713	61	3	’s	’s	PART
fsr-3713	61	4	average	average	ADJ
fsr-3713	61	5	number	number	NOUN
fsr-3713	61	6	of	of	ADP
fsr-3713	61	7	estate	estate	NOUN
fsr-3713	61	8	planning	planning	NOUN
fsr-3713	61	9	clients	client	NOUN
fsr-3713	61	10	was	be	AUX
fsr-3713	61	11	90.0	90.0	NUM
fsr-3713	61	12	,	,	PUNCT
fsr-3713	61	13	and	and	CCONJ
fsr-3713	61	14	three	three	NUM
fsr-3713	61	15	fourths	fourth	NOUN
fsr-3713	61	16	of	of	ADP
fsr-3713	61	17	these	these	DET
fsr-3713	61	18	attorneys	attorney	NOUN
fsr-3713	61	19	advised	advise	VERB
fsr-3713	61	20	at	at	ADV
fsr-3713	61	21	least	least	ADV
fsr-3713	61	22	40	40	NUM
fsr-3713	61	23	clients	client	NOUN
fsr-3713	61	24	.	.	PUNCT
fsr-3713	62	1	unfortunately	unfortunately	ADV
fsr-3713	62	2	,	,	PUNCT
fsr-3713	62	3	the	the	DET
fsr-3713	62	4	survey	survey	NOUN
fsr-3713	62	5	neglected	neglect	VERB
fsr-3713	62	6	to	to	PART
fsr-3713	62	7	ask	ask	VERB
fsr-3713	62	8	respondents	respondent	NOUN
fsr-3713	62	9	to	to	PART
fsr-3713	62	10	treat	treat	VERB
fsr-3713	62	11	couples	couple	NOUN
fsr-3713	62	12	as	as	ADP
fsr-3713	62	13	one	one	NUM
fsr-3713	62	14	client	client	NOUN
fsr-3713	62	15	,	,	PUNCT
fsr-3713	62	16	thus	thus	ADV
fsr-3713	62	17	making	make	VERB
fsr-3713	62	18	the	the	DET
fsr-3713	62	19	figures	figure	NOUN
fsr-3713	62	20	somewhat	somewhat	ADV
fsr-3713	62	21	ambiguous	ambiguous	ADJ
fsr-3713	62	22	.	.	PUNCT
fsr-3713	63	1	while	while	SCONJ
fsr-3713	63	2	some	some	DET
fsr-3713	63	3	attorneys	attorney	NOUN
fsr-3713	63	4	probably	probably	ADV
fsr-3713	63	5	treated	treat	VERB
fsr-3713	63	6	couples	couple	NOUN
fsr-3713	63	7	as	as	ADP
fsr-3713	63	8	two	two	NUM
fsr-3713	63	9	clients	client	NOUN
fsr-3713	63	10	,	,	PUNCT
fsr-3713	63	11	others	other	NOUN
fsr-3713	63	12	likely	likely	ADV
fsr-3713	63	13	assumed	assume	VERB
fsr-3713	63	14	them	they	PRON
fsr-3713	63	15	to	to	PART
fsr-3713	63	16	be	be	AUX
fsr-3713	63	17	one	one	NUM
fsr-3713	63	18	.	.	PUNCT
fsr-3713	64	1	the	the	DET
fsr-3713	64	2	upshot	upshot	NOUN
fsr-3713	64	3	is	be	AUX
fsr-3713	64	4	somewhat	somewhat	ADV
fsr-3713	64	5	of	of	ADP
fsr-3713	64	6	a	a	DET
fsr-3713	64	7	bias	bias	NOUN
fsr-3713	64	8	in	in	ADP
fsr-3713	64	9	the	the	DET
fsr-3713	64	10	estimate	estimate	NOUN
fsr-3713	64	11	of	of	ADP
fsr-3713	64	12	number	number	NOUN
fsr-3713	64	13	of	of	ADP
fsr-3713	64	14	clients	client	NOUN
fsr-3713	64	15	advised	advise	VERB
fsr-3713	64	16	.	.	PUNCT
fsr-3713	65	1	client	client	NOUN
fsr-3713	65	2	net	net	ADJ
fsr-3713	65	3	worth	worth	NOUN
fsr-3713	65	4	.	.	PUNCT
fsr-3713	66	1	as	as	SCONJ
fsr-3713	66	2	one	one	PRON
fsr-3713	66	3	would	would	AUX
fsr-3713	66	4	expect	expect	VERB
fsr-3713	66	5	,	,	PUNCT
fsr-3713	66	6	most	most	ADJ
fsr-3713	66	7	of	of	ADP
fsr-3713	66	8	this	this	DET
fsr-3713	66	9	group	group	NOUN
fsr-3713	66	10	’s	’s	PART
fsr-3713	66	11	clients	client	NOUN
fsr-3713	66	12	are	be	AUX
fsr-3713	66	13	quite	quite	ADV
fsr-3713	66	14	affluent	affluent	ADJ
fsr-3713	66	15	.	.	PUNCT
fsr-3713	67	1	for	for	ADP
fsr-3713	67	2	any	any	DET
fsr-3713	67	3	one	one	NUM
fsr-3713	67	4	attorney	attorney	NOUN
fsr-3713	67	5	,	,	PUNCT
fsr-3713	67	6	the	the	DET
fsr-3713	67	7	number	number	NOUN
fsr-3713	67	8	of	of	ADP
fsr-3713	67	9	clients	client	NOUN
fsr-3713	67	10	whose	whose	DET
fsr-3713	67	11	net	net	ADJ
fsr-3713	67	12	worth	worth	NOUN
fsr-3713	67	13	exceeds	exceed	VERB
fsr-3713	67	14	$	$	SYM
fsr-3713	67	15	600,000	600,000	NUM
fsr-3713	67	16	,	,	PUNCT
fsr-3713	67	17	putting	put	VERB
fsr-3713	67	18	them	they	PRON
fsr-3713	67	19	in	in	ADP
fsr-3713	67	20	a	a	DET
fsr-3713	67	21	position	position	NOUN
fsr-3713	67	22	to	to	PART
fsr-3713	67	23	have	have	VERB
fsr-3713	67	24	a	a	DET
fsr-3713	67	25	potential	potential	ADJ
fsr-3713	67	26	federal	federal	ADJ
fsr-3713	67	27	transfer	transfer	NOUN
fsr-3713	67	28	tax	tax	NOUN
fsr-3713	67	29	liability	liability	NOUN
fsr-3713	67	30	,	,	PUNCT
fsr-3713	67	31	ranged	range	VERB
fsr-3713	67	32	from	from	ADP
fsr-3713	67	33	three	three	NUM
fsr-3713	67	34	to	to	PART
fsr-3713	67	35	275	275	NUM
fsr-3713	67	36	(	(	PUNCT
fsr-3713	67	37	i.q	i.q	PROPN
fsr-3713	67	38	.	.	PROPN
fsr-3713	67	39	range	range	NOUN
fsr-3713	67	40	:	:	PUNCT
fsr-3713	67	41	28	28	NUM
fsr-3713	67	42	-	-	PUNCT
fsr-3713	67	43	loo	loo	NOUN
fsr-3713	67	44	)	)	PUNCT
fsr-3713	67	45	,	,	PUNCT
fsr-3713	67	46	with	with	ADP
fsr-3713	67	47	the	the	DET
fsr-3713	67	48	average	average	ADJ
fsr-3713	67	49	attorney	attorney	NOUN
fsr-3713	67	50	having	having	AUX
fsr-3713	67	51	counseled	counsel	VERB
fsr-3713	67	52	73	73	NUM
fsr-3713	67	53	such	such	ADJ
fsr-3713	67	54	clients	client	NOUN
fsr-3713	67	55	.	.	PUNCT
fsr-3713	68	1	in	in	ADP
fsr-3713	68	2	terms	term	NOUN
fsr-3713	68	3	of	of	ADP
fsr-3713	68	4	percentages	percentage	NOUN
fsr-3713	68	5	,	,	PUNCT
fsr-3713	68	6	a	a	DET
fsr-3713	68	7	mean	mean	NOUN
fsr-3713	68	8	of	of	ADP
fsr-3713	68	9	17.2	17.2	NUM
fsr-3713	68	10	percent	percent	NOUN
fsr-3713	68	11	of	of	ADP
fsr-3713	68	12	all	all	DET
fsr-3713	68	13	clients	client	NOUN
fsr-3713	68	14	were	be	AUX
fsr-3713	68	15	reported	report	VERB
fsr-3713	68	16	to	to	PART
fsr-3713	68	17	have	have	VERB
fsr-3713	68	18	a	a	DET
fsr-3713	68	19	“	"	PUNCT
fsr-3713	68	20	smaller	small	ADJ
fsr-3713	68	21	”	"	PUNCT
fsr-3713	68	22	estate	estate	NOUN
fsr-3713	68	23	size	size	NOUN
fsr-3713	68	24	(	(	PUNCT
fsr-3713	68	25	net	net	ADJ
fsr-3713	68	26	worth	worth	NOUN
fsr-3713	68	27	of	of	ADP
fsr-3713	68	28	less	less	ADJ
fsr-3713	68	29	than	than	ADP
fsr-3713	68	30	$	$	SYM
fsr-3713	68	31	600,000	600,000	NUM
fsr-3713	68	32	)	)	PUNCT
fsr-3713	68	33	,	,	PUNCT
fsr-3713	68	34	26.3	26.3	NUM
fsr-3713	68	35	percent	percent	NOUN
fsr-3713	68	36	had	have	VERB
fsr-3713	68	37	a	a	DET
fsr-3713	68	38	“	"	PUNCT
fsr-3713	68	39	medium	medium	ADJ
fsr-3713	68	40	”	"	PUNCT
fsr-3713	68	41	size	size	NOUN
fsr-3713	68	42	estate	estate	NOUN
fsr-3713	68	43	(	(	PUNCT
fsr-3713	68	44	$	$	SYM
fsr-3713	68	45	600,000	600,000	NUM
fsr-3713	68	46	to	to	PART
fsr-3713	68	47	!	!	PUNCT
fsr-3713	68	48	$	$	SYM
fsr-3713	68	49	1,200,000	1,200,000	NUM
fsr-3713	68	50	)	)	PUNCT
fsr-3713	68	51	,	,	PUNCT
fsr-3713	68	52	and	and	CCONJ
fsr-3713	68	53	56.5	56.5	NUM
fsr-3713	68	54	percent	percent	NOUN
fsr-3713	68	55	had	have	VERB
fsr-3713	68	56	a	a	DET
fsr-3713	68	57	“	"	PUNCT
fsr-3713	68	58	larger	large	ADJ
fsr-3713	68	59	”	"	PUNCT
fsr-3713	68	60	estate	estate	NOUN
fsr-3713	68	61	(	(	PUNCT
fsr-3713	68	62	greater	great	ADJ
fsr-3713	68	63	than	than	ADP
fsr-3713	68	64	$	$	SYM
fsr-3713	68	65	1,200,000	1,200,000	NUM
fsr-3713	68	66	)	)	PUNCT
fsr-3713	68	67	.	.	PUNCT
fsr-3713	69	1	thus	thus	ADV
fsr-3713	69	2	,	,	PUNCT
fsr-3713	69	3	nearly	nearly	ADV
fsr-3713	69	4	83	83	NUM
fsr-3713	69	5	percent	percent	NOUN
fsr-3713	69	6	of	of	ADP
fsr-3713	69	7	all	all	DET
fsr-3713	69	8	clients	client	NOUN
fsr-3713	69	9	advised	advise	VERB
fsr-3713	69	10	by	by	ADP
fsr-3713	69	11	the	the	DET
fsr-3713	69	12	average	average	ADJ
fsr-3713	69	13	surveyed	survey	VERB
fsr-3713	69	14	attorney	attorney	NOUN
fsr-3713	69	15	had	have	VERB
fsr-3713	69	16	a	a	DET
fsr-3713	69	17	net	net	ADJ
fsr-3713	69	18	worth	worth	NOUN
fsr-3713	69	19	of	of	ADP
fsr-3713	69	20	more	more	ADJ
fsr-3713	69	21	than	than	ADP
fsr-3713	69	22	what	what	DET
fsr-3713	69	23	strategies	strategy	NOUN
fsr-3713	69	24	are	be	AUX
fsr-3713	69	25	estate	estate	NOUN
fsr-3713	69	26	planners	planner	NOUN
fsr-3713	69	27	recommending	recommend	VERB
fsr-3713	69	28	?	?	PUNCT
fsr-3713	70	1	115	115	NUM
fsr-3713	70	2	$	$	SYM
fsr-3713	70	3	600,000	600,000	NUM
fsr-3713	70	4	,	,	PUNCT
fsr-3713	70	5	large	large	ADJ
fsr-3713	70	6	enough	enough	ADV
fsr-3713	70	7	to	to	PART
fsr-3713	70	8	need	need	VERB
fsr-3713	70	9	careful	careful	ADJ
fsr-3713	70	10	death	death	NOUN
fsr-3713	70	11	tax	tax	NOUN
fsr-3713	70	12	planning	planning	NOUN
fsr-3713	70	13	help	help	NOUN
fsr-3713	70	14	.	.	PUNCT
fsr-3713	71	1	three	three	NUM
fsr-3713	71	2	quarters	quarter	NOUN
fsr-3713	71	3	of	of	ADP
fsr-3713	71	4	all	all	DET
fsr-3713	71	5	attorneys	attorney	NOUN
fsr-3713	71	6	surveyed	survey	VERB
fsr-3713	71	7	had	have	AUX
fsr-3713	71	8	at	at	ADV
fsr-3713	71	9	least	least	ADV
fsr-3713	71	10	30	30	NUM
fsr-3713	71	11	percent	percent	NOUN
fsr-3713	71	12	of	of	ADP
fsr-3713	71	13	their	their	PRON
fsr-3713	71	14	clients	client	NOUN
fsr-3713	71	15	having	have	VERB
fsr-3713	71	16	a	a	DET
fsr-3713	71	17	net	net	ADJ
fsr-3713	71	18	worth	worth	NOUN
fsr-3713	71	19	of	of	ADP
fsr-3713	71	20	more	more	ADJ
fsr-3713	71	21	than	than	ADP
fsr-3713	71	22	$	$	SYM
fsr-3713	71	23	1.2	1.2	NUM
fsr-3713	71	24	million	million	NUM
fsr-3713	71	25	,	,	PUNCT
fsr-3713	71	26	an	an	DET
fsr-3713	71	27	amount	amount	NOUN
fsr-3713	71	28	large	large	ADJ
fsr-3713	71	29	enough	enough	ADV
fsr-3713	71	30	to	to	PART
fsr-3713	71	31	consider	consider	VERB
fsr-3713	71	32	lifetime	lifetime	NOUN
fsr-3713	71	33	transfer	transfer	NOUN
fsr-3713	71	34	strategies	strategy	NOUN
fsr-3713	71	35	to	to	PART
fsr-3713	71	36	further	far	ADV
fsr-3713	71	37	reduce	reduce	VERB
fsr-3713	71	38	the	the	DET
fsr-3713	71	39	death	death	NOUN
fsr-3713	71	40	tax	tax	NOUN
fsr-3713	71	41	.	.	PUNCT
fsr-3713	72	1	summarizing	summarizing	NOUN
fsr-3713	72	2	,	,	PUNCT
fsr-3713	72	3	this	this	DET
fsr-3713	72	4	group	group	NOUN
fsr-3713	72	5	of	of	ADP
fsr-3713	72	6	attorneys	attorney	NOUN
fsr-3713	72	7	has	have	VERB
fsr-3713	72	8	a	a	DET
fsr-3713	72	9	clientele	clientele	NOUN
fsr-3713	72	10	generally	generally	ADV
fsr-3713	72	11	well	well	ADV
fsr-3713	72	12	off	off	ADP
fsr-3713	72	13	enough	enough	ADV
fsr-3713	72	14	to	to	PART
fsr-3713	72	15	require	require	VERB
fsr-3713	72	16	consideration	consideration	NOUN
fsr-3713	72	17	of	of	ADP
fsr-3713	72	18	all	all	PRON
fsr-3713	72	19	of	of	ADP
fsr-3713	72	20	the	the	DET
fsr-3713	72	21	estate	estate	NOUN
fsr-3713	72	22	planning	planning	NOUN
fsr-3713	72	23	techniques	technique	NOUN
fsr-3713	72	24	popularly	popularly	ADV
fsr-3713	72	25	discussed	discuss	VERB
fsr-3713	72	26	in	in	ADP
fsr-3713	72	27	the	the	DET
fsr-3713	72	28	literature	literature	NOUN
fsr-3713	72	29	.	.	PUNCT
fsr-3713	73	1	ii	ii	PROPN
fsr-3713	73	2	.	.	PUNCT
fsr-3713	73	3	basic	basic	ADJ
fsr-3713	73	4	document	document	NOUN
fsr-3713	73	5	preparation	preparation	NOUN
fsr-3713	73	6	overview	overview	NOUN
fsr-3713	73	7	individuals	individual	NOUN
fsr-3713	73	8	commonly	commonly	ADV
fsr-3713	73	9	employ	employ	VERB
fsr-3713	73	10	four	four	NUM
fsr-3713	73	11	distinct	distinct	ADJ
fsr-3713	73	12	general	general	ADJ
fsr-3713	73	13	methods	method	NOUN
fsr-3713	73	14	of	of	ADP
fsr-3713	73	15	transferring	transfer	VERB
fsr-3713	73	16	property	property	NOUN
fsr-3713	73	17	to	to	ADP
fsr-3713	73	18	their	their	PRON
fsr-3713	73	19	survivors	survivor	NOUN
fsr-3713	73	20	:	:	PUNCT
fsr-3713	73	21	joint	joint	ADJ
fsr-3713	73	22	tenancies	tenancy	NOUN
fsr-3713	73	23	,	,	PUNCT
fsr-3713	73	24	simple	simple	ADJ
fsr-3713	73	25	will	will	NOUN
fsr-3713	73	26	,	,	PUNCT
fsr-3713	73	27	non	non	ADJ
fsr-3713	73	28	-	-	ADJ
fsr-3713	73	29	simple	simple	ADJ
fsr-3713	73	30	will	will	NOUN
fsr-3713	73	31	,	,	PUNCT
fsr-3713	73	32	and	and	CCONJ
fsr-3713	73	33	revocable	revocable	ADJ
fsr-3713	73	34	living	living	NOUN
fsr-3713	73	35	trust	trust	NOUN
fsr-3713	73	36	.	.	PUNCT
fsr-3713	74	1	each	each	PRON
fsr-3713	74	2	will	will	AUX
fsr-3713	74	3	be	be	AUX
fsr-3713	74	4	described	describe	VERB
fsr-3713	74	5	briefly	briefly	ADV
fsr-3713	74	6	.	.	PUNCT
fsr-3713	75	1	joint	joint	ADJ
fsr-3713	75	2	tenancies	tenancy	NOUN
fsr-3713	75	3	title	title	NOUN
fsr-3713	75	4	by	by	ADP
fsr-3713	75	5	joint	joint	ADJ
fsr-3713	75	6	tenancy	tenancy	NOUN
fsr-3713	75	7	with	with	ADP
fsr-3713	75	8	right	right	NOUN
fsr-3713	75	9	of	of	ADP
fsr-3713	75	10	survivorship	survivorship	NOUN
fsr-3713	75	11	is	be	AUX
fsr-3713	75	12	a	a	DET
fsr-3713	75	13	relatively	relatively	ADV
fsr-3713	75	14	automatic	automatic	ADJ
fsr-3713	75	15	and	and	CCONJ
fsr-3713	75	16	inexpensive	inexpensive	ADJ
fsr-3713	75	17	method	method	NOUN
fsr-3713	75	18	of	of	ADP
fsr-3713	75	19	property	property	NOUN
fsr-3713	75	20	disposition	disposition	NOUN
fsr-3713	75	21	.	.	PUNCT
fsr-3713	76	1	however	however	ADV
fsr-3713	76	2	,	,	PUNCT
fsr-3713	76	3	it	it	PRON
fsr-3713	76	4	has	have	VERB
fsr-3713	76	5	the	the	DET
fsr-3713	76	6	disadvantages	disadvantage	NOUN
fsr-3713	76	7	of	of	ADP
fsr-3713	76	8	lack	lack	NOUN
fsr-3713	76	9	of	of	ADP
fsr-3713	76	10	flexibility	flexibility	NOUN
fsr-3713	76	11	,	,	PUNCT
fsr-3713	76	12	uncontrolled	uncontrolled	ADJ
fsr-3713	76	13	disposition	disposition	NOUN
fsr-3713	76	14	,	,	PUNCT
fsr-3713	76	15	likely	likely	ADJ
fsr-3713	76	16	estate	estate	NOUN
fsr-3713	76	17	administration	administration	NOUN
fsr-3713	76	18	at	at	ADP
fsr-3713	76	19	the	the	DET
fsr-3713	76	20	death	death	NOUN
fsr-3713	76	21	of	of	ADP
fsr-3713	76	22	the	the	DET
fsr-3713	76	23	surviving	survive	VERB
fsr-3713	76	24	cotenant	cotenant	NOUN
fsr-3713	76	25	,	,	PUNCT
fsr-3713	76	26	premature	premature	ADJ
fsr-3713	76	27	loss	loss	NOUN
fsr-3713	76	28	of	of	ADP
fsr-3713	76	29	asset	asset	NOUN
fsr-3713	76	30	control	control	NOUN
fsr-3713	76	31	,	,	PUNCT
fsr-3713	76	32	and	and	CCONJ
fsr-3713	76	33	possible	possible	ADJ
fsr-3713	76	34	greater	great	ADJ
fsr-3713	76	35	income	income	NOUN
fsr-3713	76	36	,	,	PUNCT
fsr-3713	76	37	gift	gift	NOUN
fsr-3713	76	38	and	and	CCONJ
fsr-3713	76	39	estate	estate	NOUN
fsr-3713	76	40	taxes	taxis	NOUN
fsr-3713	76	41	.	.	PUNCT
fsr-3713	77	1	for	for	ADP
fsr-3713	77	2	these	these	DET
fsr-3713	77	3	and	and	CCONJ
fsr-3713	77	4	other	other	ADJ
fsr-3713	77	5	reasons	reason	NOUN
fsr-3713	77	6	,	,	PUNCT
fsr-3713	77	7	most	most	ADJ
fsr-3713	77	8	estate	estate	NOUN
fsr-3713	77	9	planning	planning	NOUN
fsr-3713	77	10	attorneys	attorney	NOUN
fsr-3713	77	11	are	be	AUX
fsr-3713	77	12	well	well	ADV
fsr-3713	77	13	known	know	VERB
fsr-3713	77	14	not	not	PART
fsr-3713	77	15	to	to	PART
fsr-3713	77	16	recommend	recommend	VERB
fsr-3713	77	17	joint	joint	ADJ
fsr-3713	77	18	tenancies	tenancy	NOUN
fsr-3713	77	19	except	except	SCONJ
fsr-3713	77	20	for	for	ADP
fsr-3713	77	21	a	a	DET
fsr-3713	77	22	few	few	ADJ
fsr-3713	77	23	of	of	ADP
fsr-3713	77	24	their	their	PRON
fsr-3713	77	25	least	least	ADJ
fsr-3713	77	26	wealthy	wealthy	ADJ
fsr-3713	77	27	clients	client	NOUN
fsr-3713	77	28	.	.	PUNCT
fsr-3713	78	1	simple	simple	ADJ
fsr-3713	78	2	will	will	AUX
fsr-3713	78	3	a	a	DET
fsr-3713	78	4	simple	simple	ADJ
fsr-3713	78	5	will	will	NOUN
fsr-3713	78	6	is	be	AUX
fsr-3713	78	7	a	a	DET
fsr-3713	78	8	written	write	VERB
fsr-3713	78	9	will	will	AUX
fsr-3713	78	10	prepared	prepared	VERB
fsr-3713	78	11	for	for	ADP
fsr-3713	78	12	a	a	DET
fsr-3713	78	13	family	family	NOUN
fsr-3713	78	14	having	have	VERB
fsr-3713	78	15	a	a	DET
fsr-3713	78	16	relatively	relatively	ADV
fsr-3713	78	17	small	small	ADJ
fsr-3713	78	18	estate	estate	NOUN
fsr-3713	78	19	where	where	SCONJ
fsr-3713	78	20	death	death	NOUN
fsr-3713	78	21	tax	tax	NOUN
fsr-3713	78	22	planning	planning	NOUN
fsr-3713	78	23	is	be	AUX
fsr-3713	78	24	not	not	PART
fsr-3713	78	25	a	a	DET
fsr-3713	78	26	significant	significant	ADJ
fsr-3713	78	27	concern	concern	NOUN
fsr-3713	78	28	.	.	PUNCT
fsr-3713	79	1	it	it	PRON
fsr-3713	79	2	usually	usually	ADV
fsr-3713	79	3	leaves	leave	VERB
fsr-3713	79	4	all	all	DET
fsr-3713	79	5	property	property	NOUN
fsr-3713	79	6	outright	outright	ADV
fsr-3713	79	7	to	to	ADP
fsr-3713	79	8	the	the	DET
fsr-3713	79	9	surviving	surviving	NOUN
fsr-3713	79	10	spouse	spouse	NOUN
fsr-3713	79	11	,	,	PUNCT
fsr-3713	79	12	if	if	SCONJ
fsr-3713	79	13	alive	alive	ADJ
fsr-3713	79	14	,	,	PUNCT
fsr-3713	79	15	otherwise	otherwise	ADV
fsr-3713	79	16	outright	outright	ADV
fsr-3713	79	17	to	to	ADP
fsr-3713	79	18	the	the	DET
fsr-3713	79	19	children	child	NOUN
fsr-3713	79	20	.	.	PUNCT
fsr-3713	80	1	it	it	PRON
fsr-3713	80	2	provides	provide	VERB
fsr-3713	80	3	for	for	ADP
fsr-3713	80	4	no	no	DET
fsr-3713	80	5	trusts	trust	NOUN
fsr-3713	80	6	,	,	PUNCT
fsr-3713	80	7	and	and	CCONJ
fsr-3713	80	8	contains	contain	VERB
fsr-3713	80	9	no	no	DET
fsr-3713	80	10	provisions	provision	NOUN
fsr-3713	80	11	designed	design	VERB
fsr-3713	80	12	to	to	PART
fsr-3713	80	13	save	save	VERB
fsr-3713	80	14	taxes	taxis	NOUN
fsr-3713	80	15	.	.	PUNCT
fsr-3713	81	1	it	it	PRON
fsr-3713	81	2	is	be	AUX
fsr-3713	81	3	more	more	ADV
fsr-3713	81	4	flexible	flexible	ADJ
fsr-3713	81	5	and	and	CCONJ
fsr-3713	81	6	usually	usually	ADV
fsr-3713	81	7	less	less	ADJ
fsr-3713	81	8	tax	tax	NOUN
fsr-3713	81	9	costly	costly	ADJ
fsr-3713	81	10	than	than	ADP
fsr-3713	81	11	joint	joint	ADJ
fsr-3713	81	12	tenancies	tenancy	NOUN
fsr-3713	81	13	,	,	PUNCT
fsr-3713	81	14	and	and	CCONJ
fsr-3713	81	15	is	be	AUX
fsr-3713	81	16	frequently	frequently	ADV
fsr-3713	81	17	prepared	prepare	VERB
fsr-3713	81	18	for	for	ADP
fsr-3713	81	19	less	less	ADV
fsr-3713	81	20	wealthy	wealthy	ADJ
fsr-3713	81	21	clients	client	NOUN
fsr-3713	81	22	,	,	PUNCT
fsr-3713	81	23	particularly	particularly	ADV
fsr-3713	81	24	by	by	ADP
fsr-3713	81	25	more	more	ADV
fsr-3713	81	26	inexperienced	inexperienced	ADJ
fsr-3713	81	27	attorneys	attorney	NOUN
fsr-3713	81	28	,	,	PUNCT
fsr-3713	81	29	who	who	PRON
fsr-3713	81	30	may	may	AUX
fsr-3713	81	31	(	(	PUNCT
fsr-3713	81	32	ill	ill	ADV
fsr-3713	81	33	-	-	PUNCT
fsr-3713	81	34	advisedly	advisedly	ADV
fsr-3713	81	35	)	)	PUNCT
fsr-3713	81	36	use	use	VERB
fsr-3713	81	37	it	it	PRON
fsr-3713	81	38	for	for	ADP
fsr-3713	81	39	other	other	ADJ
fsr-3713	81	40	,	,	PUNCT
fsr-3713	81	41	wealthier	wealthy	ADJ
fsr-3713	81	42	clients	client	NOUN
fsr-3713	81	43	,	,	PUNCT
fsr-3713	81	44	as	as	ADV
fsr-3713	81	45	well	well	ADV
fsr-3713	81	46	.	.	PUNCT
fsr-3713	82	1	nonsimple	nonsimple	NOUN
fsr-3713	82	2	will	will	AUX
fsr-3713	82	3	a	a	DET
fsr-3713	82	4	non	non	ADJ
fsr-3713	82	5	-	-	ADJ
fsr-3713	82	6	simple	simple	ADJ
fsr-3713	82	7	will	will	NOUN
fsr-3713	82	8	is	be	AUX
fsr-3713	82	9	a	a	PRON
fsr-3713	82	10	longer	long	ADJ
fsr-3713	82	11	,	,	PUNCT
fsr-3713	82	12	more	more	ADV
fsr-3713	82	13	carefully	carefully	ADV
fsr-3713	82	14	constructed	construct	VERB
fsr-3713	82	15	will	will	AUX
fsr-3713	82	16	prepared	prepare	VERB
fsr-3713	82	17	by	by	ADP
fsr-3713	82	18	more	more	ADV
fsr-3713	82	19	skilled	skilled	ADJ
fsr-3713	82	20	attorneys	attorney	NOUN
fsr-3713	82	21	and	and	CCONJ
fsr-3713	82	22	designed	design	VERB
fsr-3713	82	23	especially	especially	ADV
fsr-3713	82	24	for	for	ADP
fsr-3713	82	25	wealthier	wealthy	ADJ
fsr-3713	82	26	clients	client	NOUN
fsr-3713	82	27	facing	face	VERB
fsr-3713	82	28	a	a	DET
fsr-3713	82	29	potential	potential	ADJ
fsr-3713	82	30	death	death	NOUN
fsr-3713	82	31	tax	tax	NOUN
fsr-3713	82	32	liability	liability	NOUN
fsr-3713	82	33	.	.	PUNCT
fsr-3713	83	1	it	it	PRON
fsr-3713	83	2	includes	include	VERB
fsr-3713	83	3	many	many	ADJ
fsr-3713	83	4	provisions	provision	NOUN
fsr-3713	83	5	designed	design	VERB
fsr-3713	83	6	to	to	PART
fsr-3713	83	7	both	both	PRON
fsr-3713	83	8	minimize	minimize	VERB
fsr-3713	83	9	taxes	taxis	NOUN
fsr-3713	83	10	and	and	CCONJ
fsr-3713	83	11	arrange	arrange	VERB
fsr-3713	83	12	for	for	ADP
fsr-3713	83	13	more	more	ADV
fsr-3713	83	14	involved	involve	VERB
fsr-3713	83	15	,	,	PUNCT
fsr-3713	83	16	non	non	ADJ
fsr-3713	83	17	-	-	ADJ
fsr-3713	83	18	outright	outright	ADJ
fsr-3713	83	19	distributions	distribution	NOUN
fsr-3713	83	20	of	of	ADP
fsr-3713	83	21	property	property	NOUN
fsr-3713	83	22	.	.	PUNCT
fsr-3713	84	1	in	in	ADP
fsr-3713	84	2	most	most	ADJ
fsr-3713	84	3	situations	situation	NOUN
fsr-3713	84	4	,	,	PUNCT
fsr-3713	84	5	it	it	PRON
fsr-3713	84	6	provides	provide	VERB
fsr-3713	84	7	for	for	ADP
fsr-3713	84	8	the	the	DET
fsr-3713	84	9	creation	creation	NOUN
fsr-3713	84	10	of	of	ADP
fsr-3713	84	11	one	one	NUM
fsr-3713	84	12	or	or	CCONJ
fsr-3713	84	13	more	more	ADJ
fsr-3713	84	14	trusts	trust	NOUN
fsr-3713	84	15	at	at	ADP
fsr-3713	84	16	the	the	DET
fsr-3713	84	17	client	client	NOUN
fsr-3713	84	18	’s	’s	PART
fsr-3713	84	19	death	death	NOUN
fsr-3713	84	20	.	.	PUNCT
fsr-3713	85	1	116	116	NUM
fsr-3713	85	2	financial	financial	ADJ
fsr-3713	85	3	services	service	NOUN
fsr-3713	85	4	review	review	NOUN
fsr-3713	85	5	,	,	PUNCT
fsr-3713	85	6	2(2	2(2	NUM
fsr-3713	85	7	)	)	PUNCT
fsr-3713	85	8	1993	1993	NUM
fsr-3713	85	9	revocable	revocable	ADJ
fsr-3713	85	10	living	living	NOUN
fsr-3713	85	11	trust	trust	NOUN
fsr-3713	85	12	finally	finally	ADV
fsr-3713	85	13	,	,	PUNCT
fsr-3713	85	14	a	a	DET
fsr-3713	85	15	revocable	revocable	ADJ
fsr-3713	85	16	living	living	NOUN
fsr-3713	85	17	trust	trust	NOUN
fsr-3713	85	18	is	be	AUX
fsr-3713	85	19	often	often	ADV
fsr-3713	85	20	established	establish	VERB
fsr-3713	85	21	during	during	ADP
fsr-3713	85	22	the	the	DET
fsr-3713	85	23	client	client	NOUN
fsr-3713	85	24	’s	’s	PART
fsr-3713	85	25	lifetime	lifetime	NOUN
fsr-3713	85	26	,	,	PUNCT
fsr-3713	85	27	primarily	primarily	ADV
fsr-3713	85	28	to	to	PART
fsr-3713	85	29	minimize	minimize	VERB
fsr-3713	85	30	the	the	DET
fsr-3713	85	31	cost	cost	NOUN
fsr-3713	85	32	of	of	ADP
fsr-3713	85	33	estate	estate	NOUN
fsr-3713	85	34	administration	administration	NOUN
fsr-3713	85	35	during	during	ADP
fsr-3713	85	36	incapacity	incapacity	NOUN
fsr-3713	85	37	and	and	CCONJ
fsr-3713	85	38	at	at	ADP
fsr-3713	85	39	death	death	NOUN
fsr-3713	85	40	.	.	PUNCT
fsr-3713	86	1	its	its	PRON
fsr-3713	86	2	dispositive	dispositive	ADJ
fsr-3713	86	3	provisions	provision	NOUN
fsr-3713	86	4	are	be	AUX
fsr-3713	86	5	usually	usually	ADV
fsr-3713	86	6	similar	similar	ADJ
fsr-3713	86	7	to	to	ADP
fsr-3713	86	8	those	those	PRON
fsr-3713	86	9	of	of	ADP
fsr-3713	86	10	the	the	DET
fsr-3713	86	11	nonsimple	nonsimple	NOUN
fsr-3713	86	12	will	will	AUX
fsr-3713	86	13	,	,	PUNCT
fsr-3713	86	14	and	and	CCONJ
fsr-3713	86	15	,	,	PUNCT
fsr-3713	86	16	after	after	ADP
fsr-3713	86	17	the	the	DET
fsr-3713	86	18	client	client	NOUN
fsr-3713	86	19	’s	’s	PART
fsr-3713	86	20	death	death	NOUN
fsr-3713	86	21	,	,	PUNCT
fsr-3713	86	22	it	it	PRON
fsr-3713	86	23	can	can	AUX
fsr-3713	86	24	be	be	AUX
fsr-3713	86	25	just	just	ADV
fsr-3713	86	26	as	as	ADV
fsr-3713	86	27	effective	effective	ADJ
fsr-3713	86	28	as	as	SCONJ
fsr-3713	86	29	the	the	DET
fsr-3713	86	30	nonsimple	nonsimple	NOUN
fsr-3713	86	31	will	will	AUX
fsr-3713	86	32	.	.	PUNCT
fsr-3713	87	1	current	current	ADJ
fsr-3713	87	2	use	use	NOUN
fsr-3713	87	3	of	of	ADP
fsr-3713	87	4	these	these	DET
fsr-3713	87	5	four	four	NUM
fsr-3713	87	6	transfer	transfer	NOUN
fsr-3713	87	7	devices	device	NOUN
fsr-3713	87	8	the	the	DET
fsr-3713	87	9	attorneys	attorney	NOUN
fsr-3713	87	10	in	in	ADP
fsr-3713	87	11	this	this	DET
fsr-3713	87	12	survey	survey	NOUN
fsr-3713	87	13	were	be	AUX
fsr-3713	87	14	asked	ask	VERB
fsr-3713	87	15	to	to	PART
fsr-3713	87	16	describe	describe	VERB
fsr-3713	87	17	what	what	PRON
fsr-3713	87	18	percentage	percentage	NOUN
fsr-3713	87	19	of	of	ADP
fsr-3713	87	20	their	their	PRON
fsr-3713	87	21	clients	client	NOUN
fsr-3713	87	22	used	use	VERB
fsr-3713	87	23	each	each	PRON
fsr-3713	87	24	of	of	ADP
fsr-3713	87	25	these	these	DET
fsr-3713	87	26	four	four	NUM
fsr-3713	87	27	planning	planning	NOUN
fsr-3713	87	28	arrangements	arrangement	NOUN
fsr-3713	87	29	as	as	ADP
fsr-3713	87	30	the	the	DET
fsr-3713	87	31	principal	principal	ADJ
fsr-3713	87	32	method	method	NOUN
fsr-3713	87	33	of	of	ADP
fsr-3713	87	34	asset	asset	NOUN
fsr-3713	87	35	disposition	disposition	NOUN
fsr-3713	87	36	.	.	PUNCT
fsr-3713	88	1	their	their	PRON
fsr-3713	88	2	responses	response	NOUN
fsr-3713	88	3	are	be	AUX
fsr-3713	88	4	summarized	summarize	VERB
fsr-3713	88	5	in	in	ADP
fsr-3713	88	6	table	table	NOUN
fsr-3713	88	7	2	2	NUM
fsr-3713	88	8	.	.	PUNCT
fsr-3713	88	9	joint	joint	ADJ
fsr-3713	88	10	tenancies	tenancy	NOUN
fsr-3713	88	11	.	.	PUNCT
fsr-3713	89	1	for	for	ADP
fsr-3713	89	2	joint	joint	ADJ
fsr-3713	89	3	tenancies	tenancy	NOUN
fsr-3713	89	4	,	,	PUNCT
fsr-3713	89	5	no	no	DET
fsr-3713	89	6	attorney	attorney	NOUN
fsr-3713	89	7	indicated	indicate	VERB
fsr-3713	89	8	that	that	SCONJ
fsr-3713	89	9	greater	great	ADJ
fsr-3713	89	10	than	than	ADP
fsr-3713	89	11	50	50	NUM
fsr-3713	89	12	percent	percent	NOUN
fsr-3713	89	13	of	of	ADP
fsr-3713	89	14	his	his	PRON
fsr-3713	89	15	or	or	CCONJ
fsr-3713	89	16	her	her	PRON
fsr-3713	89	17	clients	client	NOUN
fsr-3713	89	18	used	use	VERB
fsr-3713	89	19	joint	joint	ADJ
fsr-3713	89	20	tenancies	tenancy	NOUN
fsr-3713	89	21	as	as	ADP
fsr-3713	89	22	the	the	DET
fsr-3713	89	23	principal	principal	ADJ
fsr-3713	89	24	method	method	NOUN
fsr-3713	89	25	of	of	ADP
fsr-3713	89	26	asset	asset	NOUN
fsr-3713	89	27	disposition	disposition	NOUN
fsr-3713	89	28	.	.	PUNCT
fsr-3713	90	1	slightly	slightly	ADV
fsr-3713	90	2	less	less	ADJ
fsr-3713	90	3	than	than	ADP
fsr-3713	90	4	one	one	NUM
fsr-3713	90	5	half	half	NOUN
fsr-3713	90	6	(	(	PUNCT
fsr-3713	90	7	47	47	NUM
fsr-3713	90	8	percent	percent	NOUN
fsr-3713	90	9	)	)	PUNCT
fsr-3713	90	10	had	have	VERB
fsr-3713	90	11	no	no	DET
fsr-3713	90	12	clients	client	NOUN
fsr-3713	90	13	using	use	VERB
fsr-3713	90	14	them	they	PRON
fsr-3713	90	15	,	,	PUNCT
fsr-3713	90	16	and	and	CCONJ
fsr-3713	90	17	only	only	ADV
fsr-3713	90	18	25	25	NUM
fsr-3713	90	19	percent	percent	NOUN
fsr-3713	90	20	(	(	PUNCT
fsr-3713	90	21	highest	high	ADJ
fsr-3713	90	22	quartile	quartile	NOUN
fsr-3713	90	23	)	)	PUNCT
fsr-3713	90	24	reported	report	VERB
fsr-3713	90	25	that	that	SCONJ
fsr-3713	90	26	greater	great	ADJ
fsr-3713	90	27	than	than	ADP
fsr-3713	90	28	five	five	NUM
fsr-3713	90	29	percent	percent	NOUN
fsr-3713	90	30	of	of	ADP
fsr-3713	90	31	clients	client	NOUN
fsr-3713	90	32	used	use	VERB
fsr-3713	90	33	them	they	PRON
fsr-3713	90	34	.	.	PUNCT
fsr-3713	91	1	the	the	DET
fsr-3713	91	2	typical	typical	ADJ
fsr-3713	91	3	attorney	attorney	NOUN
fsr-3713	91	4	reported	report	VERB
fsr-3713	91	5	4.5	4.5	NUM
fsr-3713	91	6	percent	percent	NOUN
fsr-3713	91	7	of	of	ADP
fsr-3713	91	8	clients	client	NOUN
fsr-3713	91	9	using	use	VERB
fsr-3713	91	10	joint	joint	ADJ
fsr-3713	91	11	tenancies	tenancy	NOUN
fsr-3713	91	12	.	.	PUNCT
fsr-3713	92	1	this	this	DET
fsr-3713	92	2	evidence	evidence	NOUN
fsr-3713	92	3	supports	support	VERB
fsr-3713	92	4	the	the	DET
fsr-3713	92	5	general	general	ADJ
fsr-3713	92	6	belief	belief	NOUN
fsr-3713	92	7	that	that	SCONJ
fsr-3713	92	8	most	most	ADV
fsr-3713	92	9	experienced	experienced	ADJ
fsr-3713	92	10	estate	estate	NOUN
fsr-3713	92	11	planning	planning	NOUN
fsr-3713	92	12	attorneys	attorney	NOUN
fsr-3713	92	13	hardly	hardly	ADV
fsr-3713	92	14	ever	ever	ADV
fsr-3713	92	15	recommend	recommend	VERB
fsr-3713	92	16	joint	joint	ADJ
fsr-3713	92	17	tenancies	tenancy	NOUN
fsr-3713	92	18	as	as	ADP
fsr-3713	92	19	the	the	DET
fsr-3713	92	20	principal	principal	ADJ
fsr-3713	92	21	method	method	NOUN
fsr-3713	92	22	of	of	ADP
fsr-3713	92	23	asset	asset	NOUN
fsr-3713	92	24	disposition	disposition	NOUN
fsr-3713	92	25	.	.	PUNCT
fsr-3713	93	1	simple	simple	ADJ
fsr-3713	93	2	will	will	NOUN
fsr-3713	93	3	.	.	PUNCT
fsr-3713	94	1	given	give	VERB
fsr-3713	94	2	the	the	DET
fsr-3713	94	3	experience	experience	NOUN
fsr-3713	94	4	level	level	NOUN
fsr-3713	94	5	of	of	ADP
fsr-3713	94	6	these	these	DET
fsr-3713	94	7	attorneys	attorney	NOUN
fsr-3713	94	8	and	and	CCONJ
fsr-3713	94	9	the	the	DET
fsr-3713	94	10	sizable	sizable	ADJ
fsr-3713	94	11	wealth	wealth	NOUN
fsr-3713	94	12	of	of	ADP
fsr-3713	94	13	most	most	ADJ
fsr-3713	94	14	of	of	ADP
fsr-3713	94	15	their	their	PRON
fsr-3713	94	16	clients	client	NOUN
fsr-3713	94	17	,	,	PUNCT
fsr-3713	94	18	it	it	PRON
fsr-3713	94	19	is	be	AUX
fsr-3713	94	20	no	no	DET
fsr-3713	94	21	surprise	surprise	NOUN
fsr-3713	94	22	that	that	PRON
fsr-3713	94	23	most	most	ADJ
fsr-3713	94	24	do	do	AUX
fsr-3713	94	25	n’t	not	PART
fsr-3713	94	26	recommend	recommend	VERB
fsr-3713	94	27	the	the	DET
fsr-3713	94	28	simple	simple	ADJ
fsr-3713	94	29	will	will	AUX
fsr-3713	94	30	much	much	ADV
fsr-3713	94	31	,	,	PUNCT
fsr-3713	94	32	either	either	ADV
fsr-3713	94	33	.	.	PUNCT
fsr-3713	95	1	although	although	SCONJ
fsr-3713	95	2	88	88	NUM
fsr-3713	95	3	percent	percent	NOUN
fsr-3713	95	4	did	do	AUX
fsr-3713	95	5	draft	draft	VERB
fsr-3713	95	6	the	the	DET
fsr-3713	95	7	simple	simple	ADJ
fsr-3713	95	8	will	will	NOUN
fsr-3713	95	9	for	for	ADP
fsr-3713	95	10	at	at	ADV
fsr-3713	95	11	least	least	ADV
fsr-3713	95	12	one	one	NUM
fsr-3713	95	13	client	client	NOUN
fsr-3713	95	14	,	,	PUNCT
fsr-3713	95	15	the	the	DET
fsr-3713	95	16	average	average	ADJ
fsr-3713	95	17	attorney	attorney	NOUN
fsr-3713	95	18	used	use	VERB
fsr-3713	95	19	it	it	PRON
fsr-3713	95	20	for	for	ADP
fsr-3713	95	21	only	only	ADV
fsr-3713	95	22	13.8	13.8	NUM
fsr-3713	95	23	percent	percent	NOUN
fsr-3713	95	24	of	of	ADP
fsr-3713	95	25	his	his	PRON
fsr-3713	95	26	or	or	CCONJ
fsr-3713	95	27	her	her	PRON
fsr-3713	95	28	clients	client	NOUN
fsr-3713	95	29	.	.	PUNCT
fsr-3713	96	1	combining	combine	VERB
fsr-3713	96	2	the	the	DET
fsr-3713	96	3	figures	figure	NOUN
fsr-3713	96	4	for	for	ADP
fsr-3713	96	5	both	both	DET
fsr-3713	96	6	joint	joint	ADJ
fsr-3713	96	7	tenancy	tenancy	NOUN
fsr-3713	96	8	and	and	CCONJ
fsr-3713	96	9	simple	simple	ADJ
fsr-3713	96	10	will	will	NOUN
fsr-3713	96	11	,	,	PUNCT
fsr-3713	96	12	18.3	18.3	NUM
fsr-3713	96	13	percent	percent	NOUN
fsr-3713	96	14	of	of	ADP
fsr-3713	96	15	the	the	DET
fsr-3713	96	16	average	average	ADJ
fsr-3713	96	17	respondent	respondent	NOUN
fsr-3713	96	18	’s	’s	PART
fsr-3713	96	19	clients	client	NOUN
fsr-3713	96	20	used	use	VERB
fsr-3713	96	21	joint	joint	ADJ
fsr-3713	96	22	tenancies	tenancy	NOUN
fsr-3713	96	23	or	or	CCONJ
fsr-3713	96	24	simple	simple	ADJ
fsr-3713	96	25	wills	will	NOUN
fsr-3713	96	26	.	.	PUNCT
fsr-3713	97	1	this	this	PRON
fsr-3713	97	2	closely	closely	ADV
fsr-3713	97	3	relates	relate	VERB
fsr-3713	97	4	to	to	ADP
fsr-3713	97	5	the	the	DET
fsr-3713	97	6	finding	finding	NOUN
fsr-3713	97	7	mentioned	mention	VERB
fsr-3713	97	8	above	above	ADP
fsr-3713	97	9	that	that	PRON
fsr-3713	97	10	17.2	17.2	NUM
fsr-3713	97	11	percent	percent	NOUN
fsr-3713	97	12	of	of	ADP
fsr-3713	97	13	the	the	DET
fsr-3713	97	14	average	average	ADJ
fsr-3713	97	15	attorney	attorney	NOUN
fsr-3713	97	16	’s	’s	PART
fsr-3713	97	17	clients	client	NOUN
fsr-3713	97	18	have	have	VERB
fsr-3713	97	19	an	an	DET
fsr-3713	97	20	table	table	NOUN
fsr-3713	97	21	2	2	NUM
fsr-3713	97	22	.	.	PUNCT
fsr-3713	97	23	response	response	NOUN
fsr-3713	97	24	to	to	PART
fsr-3713	97	25	question	question	VERB
fsr-3713	97	26	:	:	PUNCT
fsr-3713	97	27	“	"	PUNCT
fsr-3713	97	28	whatpercentage	whatpercentage	NOUN
fsr-3713	97	29	of	of	ADP
fsr-3713	97	30	(	(	PUNCT
fsr-3713	97	31	all	all	PRON
fsr-3713	97	32	of	of	ADP
fsr-3713	97	33	your	your	PRON
fsr-3713	97	34	clients	client	NOUN
fsr-3713	97	35	)	)	PUNCT
fsr-3713	97	36	used	use	VERB
fsr-3713	97	37	each	each	PRON
fsr-3713	97	38	of	of	ADP
fsr-3713	97	39	the	the	DET
fsr-3713	97	40	following	follow	VERB
fsr-3713	97	41	planning	planning	NOUN
fsr-3713	97	42	documents	document	NOUN
fsr-3713	97	43	as	as	ADP
fsr-3713	97	44	the	the	DET
fsr-3713	97	45	principal	principal	ADJ
fsr-3713	97	46	method	method	NOUN
fsr-3713	97	47	of	of	ADP
fsr-3713	97	48	asset	asset	NOUN
fsr-3713	97	49	disposition	disposition	NOUN
fsr-3713	97	50	?	?	PUNCT
fsr-3713	97	51	”	"	PUNCT
fsr-3713	98	1	interquartile	interquartile	NOUN
fsr-3713	98	2	%	%	INTJ
fsr-3713	98	3	not	not	PART
fsr-3713	98	4	using	use	VERB
fsr-3713	98	5	planning	planning	NOUN
fsr-3713	98	6	document	document	NOUN
fsr-3713	98	7	range	range	NOUN
fsr-3713	98	8	range	range	NOUN
fsr-3713	98	9	mean	mean	VERB
fsr-3713	98	10	at	at	ADP
fsr-3713	98	11	all	all	DET
fsr-3713	98	12	std	std	PROPN
fsr-3713	98	13	.	.	PUNCT
fsr-3713	99	1	dev	dev	PROPN
fsr-3713	99	2	.	.	PUNCT
fsr-3713	100	1	joint	joint	ADJ
fsr-3713	100	2	tenancies	tenancy	NOUN
fsr-3713	100	3	o-50	o-50	ADJ
fsr-3713	100	4	%	%	NOUN
fsr-3713	100	5	o-5	o-5	NUM
fsr-3713	100	6	%	%	NOUN
fsr-3713	100	7	4.5	4.5	NUM
fsr-3713	100	8	%	%	NOUN
fsr-3713	100	9	47	47	NUM
fsr-3713	100	10	%	%	NOUN
fsr-3713	100	11	11	11	NUM
fsr-3713	100	12	%	%	NOUN
fsr-3713	100	13	simple	simple	ADJ
fsr-3713	100	14	will	will	AUX
fsr-3713	100	15	o-80	o-80	VERB
fsr-3713	100	16	%	%	NOUN
fsr-3713	100	17	5	5	NUM
fsr-3713	100	18	-	-	SYM
fsr-3713	100	19	15	15	NUM
fsr-3713	100	20	%	%	NOUN
fsr-3713	100	21	13.8	13.8	NUM
fsr-3713	100	22	%	%	NOUN
fsr-3713	100	23	12	12	NUM
fsr-3713	100	24	%	%	NOUN
fsr-3713	100	25	16	16	NUM
fsr-3713	100	26	%	%	NOUN
fsr-3713	100	27	non	non	ADJ
fsr-3713	100	28	-	-	ADJ
fsr-3713	100	29	simple	simple	ADJ
fsr-3713	100	30	will	will	AUX
fsr-3713	100	31	o-100	o-100	VERB
fsr-3713	100	32	%	%	NOUN
fsr-3713	100	33	lo-&o%	lo-&o%	PROPN
fsr-3713	100	34	36.6	36.6	NUM
fsr-3713	100	35	%	%	NOUN
fsr-3713	100	36	9	9	NUM
fsr-3713	100	37	%	%	NOUN
fsr-3713	100	38	30	30	NUM
fsr-3713	100	39	%	%	NOUN
fsr-3713	100	40	revocable	revocable	ADJ
fsr-3713	100	41	living	living	NOUN
fsr-3713	100	42	trust	trust	NOUN
fsr-3713	100	43	o-100	o-100	VERB
fsr-3713	100	44	%	%	NOUN
fsr-3713	100	45	15	15	NUM
fsr-3713	100	46	-	-	SYM
fsr-3713	100	47	75	75	NUM
fsr-3713	100	48	%	%	NOUN
fsr-3713	100	49	45.1	45.1	NUM
fsr-3713	100	50	%	%	NOUN
fsr-3713	100	51	8	8	NUM
fsr-3713	100	52	%	%	NOUN
fsr-3713	100	53	32	32	NUM
fsr-3713	100	54	%	%	NOUN
fsr-3713	100	55	total	total	NOUN
fsr-3713	100	56	of	of	ADP
fsr-3713	100	57	clients	client	NOUN
fsr-3713	100	58	100.0	100.0	NUM
fsr-3713	100	59	%	%	NOUN
fsr-3713	101	1	what	what	DET
fsr-3713	101	2	strategies	strategy	NOUN
fsr-3713	101	3	are	be	AUX
fsr-3713	101	4	estate	estate	NOUN
fsr-3713	101	5	phaners	phaner	NOUN
fsr-3713	101	6	recommending	recommend	VERB
fsr-3713	101	7	?	?	PUNCT
fsr-3713	102	1	117	117	NUM
fsr-3713	102	2	estate	estate	NOUN
fsr-3713	102	3	size	size	NOUN
fsr-3713	102	4	small	small	ADJ
fsr-3713	102	5	enough	enough	ADV
fsr-3713	102	6	not	not	PART
fsr-3713	102	7	to	to	PART
fsr-3713	102	8	need	need	VERB
fsr-3713	102	9	tax	tax	NOUN
fsr-3713	102	10	planning	planning	NOUN
fsr-3713	102	11	.	.	PUNCT
fsr-3713	103	1	joint	joint	ADJ
fsr-3713	103	2	tenancies	tenancy	NOUN
fsr-3713	103	3	and	and	CCONJ
fsr-3713	103	4	the	the	DET
fsr-3713	103	5	simple	simple	ADJ
fsr-3713	103	6	will	will	AUX
fsr-3713	103	7	are	be	AUX
fsr-3713	103	8	used	use	VERB
fsr-3713	103	9	more	more	ADV
fsr-3713	103	10	frequently	frequently	ADV
fsr-3713	103	11	for	for	ADP
fsr-3713	103	12	these	these	DET
fsr-3713	103	13	clients	client	NOUN
fsr-3713	103	14	.	.	PUNCT
fsr-3713	104	1	nonsimple	nonsimple	NOUN
fsr-3713	104	2	will	will	AUX
fsr-3713	104	3	and	and	CCONJ
fsr-3713	104	4	living	living	NOUN
fsr-3713	104	5	trust	trust	NOUN
fsr-3713	104	6	.	.	PUNCT
fsr-3713	105	1	the	the	DET
fsr-3713	105	2	data	datum	NOUN
fsr-3713	105	3	confirms	confirm	VERB
fsr-3713	105	4	that	that	SCONJ
fsr-3713	105	5	these	these	DET
fsr-3713	105	6	two	two	NUM
fsr-3713	105	7	complex	complex	ADJ
fsr-3713	105	8	instruments	instrument	NOUN
fsr-3713	105	9	represent	represent	VERB
fsr-3713	105	10	the	the	DET
fsr-3713	105	11	experienced	experienced	ADJ
fsr-3713	105	12	estate	estate	NOUN
fsr-3713	105	13	planning	planning	NOUN
fsr-3713	105	14	attorney	attorney	NOUN
fsr-3713	105	15	’s	’s	PART
fsr-3713	105	16	primary	primary	ADJ
fsr-3713	105	17	asset	asset	NOUN
fsr-3713	105	18	disposition	disposition	NOUN
fsr-3713	105	19	vehicles	vehicle	NOUN
fsr-3713	105	20	.	.	PUNCT
fsr-3713	106	1	the	the	DET
fsr-3713	106	2	typical	typical	ADJ
fsr-3713	106	3	attorney	attorney	NOUN
fsr-3713	106	4	in	in	ADP
fsr-3713	106	5	this	this	DET
fsr-3713	106	6	survey	survey	NOUN
fsr-3713	106	7	used	use	VERB
fsr-3713	106	8	both	both	DET
fsr-3713	106	9	documents	document	NOUN
fsr-3713	106	10	combined	combine	VERB
fsr-3713	106	11	for	for	ADP
fsr-3713	106	12	81.7	81.7	NUM
fsr-3713	106	13	percent	percent	NOUN
fsr-3713	106	14	of	of	ADP
fsr-3713	106	15	clients	client	NOUN
fsr-3713	106	16	,	,	PUNCT
fsr-3713	106	17	with	with	SCONJ
fsr-3713	106	18	nonsimple	nonsimple	NOUN
fsr-3713	106	19	wills	will	NOUN
fsr-3713	106	20	prepared	prepare	VERB
fsr-3713	106	21	for	for	ADP
fsr-3713	106	22	an	an	DET
fsr-3713	106	23	average	average	NOUN
fsr-3713	106	24	of	of	ADP
fsr-3713	106	25	36.6	36.6	NUM
fsr-3713	106	26	percent	percent	NOUN
fsr-3713	106	27	of	of	ADP
fsr-3713	106	28	clients	client	NOUN
fsr-3713	106	29	and	and	CCONJ
fsr-3713	106	30	living	living	NOUN
fsr-3713	106	31	trusts	trust	VERB
fsr-3713	106	32	an	an	DET
fsr-3713	106	33	average	average	NOUN
fsr-3713	106	34	of	of	ADP
fsr-3713	106	35	45.1	45.1	NUM
fsr-3713	106	36	percent	percent	NOUN
fsr-3713	106	37	.	.	PUNCT
fsr-3713	107	1	interestingly	interestingly	ADV
fsr-3713	107	2	,	,	PUNCT
fsr-3713	107	3	while	while	SCONJ
fsr-3713	107	4	attorneys	attorney	NOUN
fsr-3713	107	5	are	be	AUX
fsr-3713	107	6	generally	generally	ADV
fsr-3713	107	7	perceived	perceive	VERB
fsr-3713	107	8	to	to	PART
fsr-3713	107	9	be	be	AUX
fsr-3713	107	10	strongly	strongly	ADV
fsr-3713	107	11	preferential	preferential	ADJ
fsr-3713	107	12	to	to	ADP
fsr-3713	107	13	one	one	NUM
fsr-3713	107	14	of	of	ADP
fsr-3713	107	15	these	these	DET
fsr-3713	107	16	documents	document	NOUN
fsr-3713	107	17	over	over	ADP
fsr-3713	107	18	the	the	DET
fsr-3713	107	19	other	other	ADJ
fsr-3713	107	20	,	,	PUNCT
fsr-3713	107	21	nine	nine	NUM
fsr-3713	107	22	percent	percent	NOUN
fsr-3713	107	23	or	or	CCONJ
fsr-3713	107	24	less	less	ADJ
fsr-3713	107	25	of	of	ADP
fsr-3713	107	26	the	the	DET
fsr-3713	107	27	respondents	respondent	NOUN
fsr-3713	107	28	to	to	ADP
fsr-3713	107	29	the	the	DET
fsr-3713	107	30	survey	survey	NOUN
fsr-3713	107	31	indicated	indicate	VERB
fsr-3713	107	32	they	they	PRON
fsr-3713	107	33	used	use	VERB
fsr-3713	107	34	only	only	ADV
fsr-3713	107	35	one	one	NUM
fsr-3713	107	36	of	of	ADP
fsr-3713	107	37	the	the	DET
fsr-3713	107	38	two	two	NUM
fsr-3713	107	39	of	of	ADP
fsr-3713	107	40	these	these	PRON
fsr-3713	107	41	exclusively	exclusively	ADV
fsr-3713	107	42	for	for	ADP
fsr-3713	107	43	all	all	DET
fsr-3713	107	44	wealthier	wealthy	ADJ
fsr-3713	107	45	clients	client	NOUN
fsr-3713	107	46	.	.	PUNCT
fsr-3713	108	1	only	only	ADV
fsr-3713	108	2	nine	nine	NUM
fsr-3713	108	3	percent	percent	NOUN
fsr-3713	108	4	did	do	AUX
fsr-3713	108	5	not	not	PART
fsr-3713	108	6	draft	draft	VERB
fsr-3713	108	7	any	any	DET
fsr-3713	108	8	nonsimple	nonsimple	ADJ
fsr-3713	108	9	wills	will	NOUN
fsr-3713	108	10	and	and	CCONJ
fsr-3713	108	11	only	only	ADV
fsr-3713	108	12	eight	eight	NUM
fsr-3713	108	13	percent	percent	NOUN
fsr-3713	108	14	did	do	AUX
fsr-3713	108	15	not	not	PART
fsr-3713	108	16	draft	draft	VERB
fsr-3713	108	17	any	any	DET
fsr-3713	108	18	living	living	NOUN
fsr-3713	108	19	trusts	trust	NOUN
fsr-3713	108	20	.	.	PUNCT
fsr-3713	109	1	thus	thus	ADV
fsr-3713	109	2	,	,	PUNCT
fsr-3713	109	3	while	while	SCONJ
fsr-3713	109	4	most	most	ADJ
fsr-3713	109	5	attorneys	attorney	NOUN
fsr-3713	109	6	probably	probably	ADV
fsr-3713	109	7	prefer	prefer	VERB
fsr-3713	109	8	to	to	PART
fsr-3713	109	9	recommend	recommend	VERB
fsr-3713	109	10	one	one	NUM
fsr-3713	109	11	of	of	ADP
fsr-3713	109	12	these	these	DET
fsr-3713	109	13	documents	document	NOUN
fsr-3713	109	14	over	over	ADP
fsr-3713	109	15	the	the	DET
fsr-3713	109	16	other	other	ADJ
fsr-3713	109	17	,	,	PUNCT
fsr-3713	109	18	most	most	ADJ
fsr-3713	109	19	will	will	AUX
fsr-3713	109	20	draft	draft	VERB
fsr-3713	109	21	the	the	DET
fsr-3713	109	22	less	less	ADV
fsr-3713	109	23	preferred	preferred	ADJ
fsr-3713	109	24	one	one	NUM
fsr-3713	109	25	at	at	ADV
fsr-3713	109	26	least	least	ADJ
fsr-3713	109	27	occasionally	occasionally	ADV
fsr-3713	109	28	.	.	PUNCT
fsr-3713	110	1	apparently	apparently	ADV
fsr-3713	110	2	,	,	PUNCT
fsr-3713	110	3	most	most	ADJ
fsr-3713	110	4	of	of	ADP
fsr-3713	110	5	these	these	DET
fsr-3713	110	6	attorneys	attorney	NOUN
fsr-3713	110	7	either	either	CCONJ
fsr-3713	110	8	unbiasedly	unbiasedly	ADV
fsr-3713	110	9	select	select	VERB
fsr-3713	110	10	the	the	DET
fsr-3713	110	11	instrument	instrument	NOUN
fsr-3713	110	12	that	that	PRON
fsr-3713	110	13	more	more	ADV
fsr-3713	110	14	closely	closely	ADV
fsr-3713	110	15	meets	meet	VERB
fsr-3713	110	16	the	the	DET
fsr-3713	110	17	client	client	NOUN
fsr-3713	110	18	’s	’s	PART
fsr-3713	110	19	needs	need	NOUN
fsr-3713	110	20	,	,	PUNCT
fsr-3713	110	21	or	or	CCONJ
fsr-3713	110	22	are	be	AUX
fsr-3713	110	23	in	in	ADP
fsr-3713	110	24	fact	fact	NOUN
fsr-3713	110	25	biased	bias	VERB
fsr-3713	110	26	towards	towards	ADP
fsr-3713	110	27	one	one	NUM
fsr-3713	110	28	or	or	CCONJ
fsr-3713	110	29	the	the	DET
fsr-3713	110	30	other	other	ADJ
fsr-3713	110	31	instrument	instrument	NOUN
fsr-3713	110	32	,	,	PUNCT
fsr-3713	110	33	but	but	CCONJ
fsr-3713	110	34	nonetheless	nonetheless	ADV
fsr-3713	110	35	at	at	ADV
fsr-3713	110	36	least	least	ADJ
fsr-3713	110	37	occasionally	occasionally	ADV
fsr-3713	110	38	yield	yield	VERB
fsr-3713	110	39	to	to	ADP
fsr-3713	110	40	the	the	DET
fsr-3713	110	41	wishes	wish	NOUN
fsr-3713	110	42	of	of	ADP
fsr-3713	110	43	their	their	PRON
fsr-3713	110	44	more	more	ADV
fsr-3713	110	45	opinionated	opinionated	ADJ
fsr-3713	110	46	clients	client	NOUN
fsr-3713	110	47	.	.	PUNCT
fsr-3713	111	1	iii	iii	X
fsr-3713	111	2	.	.	PUNCT
fsr-3713	111	3	death	death	NOUN
fsr-3713	111	4	tax	tax	NOUN
fsr-3713	111	5	planning	planning	NOUN
fsr-3713	111	6	with	with	ADP
fsr-3713	111	7	marital	marital	ADJ
fsr-3713	111	8	deduction	deduction	NOUN
fsr-3713	111	9	and	and	CCONJ
fsr-3713	111	10	bypass	bypass	NOUN
fsr-3713	111	11	provisions	provision	NOUN
fsr-3713	111	12	several	several	ADJ
fsr-3713	111	13	questions	question	NOUN
fsr-3713	111	14	were	be	AUX
fsr-3713	111	15	asked	ask	VERB
fsr-3713	111	16	to	to	PART
fsr-3713	111	17	reveal	reveal	VERB
fsr-3713	111	18	the	the	DET
fsr-3713	111	19	popularity	popularity	NOUN
fsr-3713	111	20	of	of	ADP
fsr-3713	111	21	alternative	alternative	ADJ
fsr-3713	111	22	deathtime	deathtime	NOUN
fsr-3713	111	23	transfer	transfer	NOUN
fsr-3713	111	24	techniques	technique	NOUN
fsr-3713	111	25	commonly	commonly	ADV
fsr-3713	111	26	used	use	VERB
fsr-3713	111	27	to	to	PART
fsr-3713	111	28	reduce	reduce	VERB
fsr-3713	111	29	death	death	NOUN
fsr-3713	111	30	taxes	taxis	NOUN
fsr-3713	111	31	.	.	PUNCT
fsr-3713	112	1	the	the	DET
fsr-3713	112	2	discussion	discussion	NOUN
fsr-3713	112	3	that	that	PRON
fsr-3713	112	4	follows	follow	VERB
fsr-3713	112	5	will	will	AUX
fsr-3713	112	6	assume	assume	VERB
fsr-3713	112	7	planning	plan	VERB
fsr-3713	112	8	for	for	ADP
fsr-3713	112	9	a	a	DET
fsr-3713	112	10	married	married	ADJ
fsr-3713	112	11	couple	couple	NOUN
fsr-3713	112	12	.	.	PUNCT
fsr-3713	113	1	in	in	ADP
fsr-3713	113	2	determining	determine	VERB
fsr-3713	113	3	the	the	DET
fsr-3713	113	4	preferences	preference	NOUN
fsr-3713	113	5	of	of	ADP
fsr-3713	113	6	attorneys	attorney	NOUN
fsr-3713	113	7	and	and	CCONJ
fsr-3713	113	8	clients	client	NOUN
fsr-3713	113	9	in	in	ADP
fsr-3713	113	10	this	this	DET
fsr-3713	113	11	general	general	ADJ
fsr-3713	113	12	area	area	NOUN
fsr-3713	113	13	,	,	PUNCT
fsr-3713	113	14	the	the	DET
fsr-3713	113	15	survey	survey	NOUN
fsr-3713	113	16	focused	focus	VERB
fsr-3713	113	17	on	on	ADP
fsr-3713	113	18	two	two	NUM
fsr-3713	113	19	major	major	ADJ
fsr-3713	113	20	aspects	aspect	NOUN
fsr-3713	113	21	:	:	PUNCT
fsr-3713	113	22	bypass	bypass	NOUN
fsr-3713	113	23	planning	planning	NOUN
fsr-3713	113	24	,	,	PUNCT
fsr-3713	113	25	which	which	PRON
fsr-3713	113	26	addresses	address	VERB
fsr-3713	113	27	the	the	DET
fsr-3713	113	28	amount	amount	NOUN
fsr-3713	113	29	of	of	ADP
fsr-3713	113	30	property	property	NOUN
fsr-3713	113	31	left	leave	VERB
fsr-3713	113	32	to	to	ADP
fsr-3713	113	33	parties	party	NOUN
fsr-3713	113	34	other	other	ADJ
fsr-3713	113	35	than	than	ADP
fsr-3713	113	36	the	the	DET
fsr-3713	113	37	surviving	surviving	NOUN
fsr-3713	113	38	spouse	spouse	NOUN
fsr-3713	113	39	(	(	PUNCT
fsr-3713	113	40	called	call	VERB
fsr-3713	113	41	the	the	DET
fsr-3713	113	42	nonmarital	nonmarital	ADJ
fsr-3713	113	43	share	share	NOUN
fsr-3713	113	44	)	)	PUNCT
fsr-3713	113	45	,	,	PUNCT
fsr-3713	113	46	and	and	CCONJ
fsr-3713	113	47	marital	marital	ADJ
fsr-3713	113	48	deduction	deduction	NOUN
fsr-3713	113	49	distribu	distribu	NOUN
fsr-3713	113	50	tion	tion	NOUN
fsr-3713	113	51	planning	planning	NOUN
fsr-3713	113	52	,	,	PUNCT
fsr-3713	113	53	which	which	PRON
fsr-3713	113	54	deals	deal	VERB
fsr-3713	113	55	with	with	ADP
fsr-3713	113	56	the	the	DET
fsr-3713	113	57	manner	manner	NOUN
fsr-3713	113	58	in	in	ADP
fsr-3713	113	59	which	which	PRON
fsr-3713	113	60	the	the	DET
fsr-3713	113	61	marital	marital	ADJ
fsr-3713	113	62	share	share	NOUN
fsr-3713	113	63	is	be	AUX
fsr-3713	113	64	left	leave	VERB
fsr-3713	113	65	to	to	ADP
fsr-3713	113	66	the	the	DET
fsr-3713	113	67	surviving	surviving	NOUN
fsr-3713	113	68	spouse	spouse	NOUN
fsr-3713	113	69	.	.	PUNCT
fsr-3713	114	1	in	in	ADP
fsr-3713	114	2	the	the	DET
fsr-3713	114	3	discussion	discussion	NOUN
fsr-3713	114	4	below	below	ADV
fsr-3713	114	5	,	,	PUNCT
fsr-3713	114	6	each	each	PRON
fsr-3713	114	7	is	be	AUX
fsr-3713	114	8	first	first	ADV
fsr-3713	114	9	described	describe	VERB
fsr-3713	114	10	in	in	ADP
fsr-3713	114	11	general	general	ADJ
fsr-3713	114	12	,	,	PUNCT
fsr-3713	114	13	and	and	CCONJ
fsr-3713	114	14	then	then	ADV
fsr-3713	114	15	analyzed	analyze	VERB
fsr-3713	114	16	in	in	ADP
fsr-3713	114	17	terms	term	NOUN
fsr-3713	114	18	of	of	ADP
fsr-3713	114	19	the	the	DET
fsr-3713	114	20	survey	survey	NOUN
fsr-3713	114	21	results	result	VERB
fsr-3713	114	22	.	.	PUNCT
fsr-3713	115	1	bypass	bypass	NOUN
fsr-3713	115	2	planning	planning	NOUN
fsr-3713	115	3	bypass	bypass	NOUN
fsr-3713	115	4	planning	planning	NOUN
fsr-3713	115	5	seeks	seek	VERB
fsr-3713	115	6	to	to	PART
fsr-3713	115	7	reduce	reduce	VERB
fsr-3713	115	8	death	death	NOUN
fsr-3713	115	9	taxes	taxis	NOUN
fsr-3713	115	10	by	by	ADP
fsr-3713	115	11	arranging	arrange	VERB
fsr-3713	115	12	for	for	ADP
fsr-3713	115	13	the	the	DET
fsr-3713	115	14	first	first	ADJ
fsr-3713	115	15	spouse	spouse	NOUN
fsr-3713	115	16	to	to	PART
fsr-3713	115	17	die	die	VERB
fsr-3713	115	18	to	to	PART
fsr-3713	115	19	leave	leave	VERB
fsr-3713	115	20	an	an	DET
fsr-3713	115	21	amount	amount	NOUN
fsr-3713	115	22	of	of	ADP
fsr-3713	115	23	property	property	NOUN
fsr-3713	115	24	to	to	ADP
fsr-3713	115	25	a	a	DET
fsr-3713	115	26	nonspouse	nonspouse	NOUN
fsr-3713	115	27	so	so	SCONJ
fsr-3713	115	28	as	as	SCONJ
fsr-3713	115	29	to	to	PART
fsr-3713	115	30	reduce	reduce	VERB
fsr-3713	115	31	taxation	taxation	NOUN
fsr-3713	115	32	at	at	ADP
fsr-3713	115	33	the	the	DET
fsr-3713	115	34	surviving	surviving	NOUN
fsr-3713	115	35	spouse	spouse	NOUN
fsr-3713	115	36	’s	’s	PART
fsr-3713	115	37	later	later	ADJ
fsr-3713	115	38	death	death	NOUN
fsr-3713	115	39	.	.	PUNCT
fsr-3713	116	1	this	this	DET
fsr-3713	116	2	property	property	NOUN
fsr-3713	116	3	is	be	AUX
fsr-3713	116	4	said	say	VERB
fsr-3713	116	5	to	to	PART
fsr-3713	116	6	‘	'	PUNCT
fsr-3713	116	7	bypass	bypass	VERB
fsr-3713	116	8	’	'	PUNCT
fsr-3713	116	9	the	the	DET
fsr-3713	116	10	surviving	survive	VERB
fsr-3713	116	11	spouse	spouse	NOUN
fsr-3713	116	12	’s	’s	PART
fsr-3713	116	13	estate	estate	NOUN
fsr-3713	116	14	.	.	PUNCT
fsr-3713	117	1	overview	overview	NOUN
fsr-3713	117	2	of	of	ADP
fsr-3713	117	3	bypass	bypass	NOUN
fsr-3713	117	4	planning	planning	NOUN
fsr-3713	117	5	in	in	ADP
fsr-3713	117	6	general	general	ADJ
fsr-3713	117	7	,	,	PUNCT
fsr-3713	117	8	bypass	bypass	NOUN
fsr-3713	117	9	estate	estate	NOUN
fsr-3713	117	10	planning	planning	NOUN
fsr-3713	117	11	offers	offer	VERB
fsr-3713	117	12	three	three	NUM
fsr-3713	117	13	alternative	alternative	ADJ
fsr-3713	117	14	deathtime	deathtime	NOUN
fsr-3713	117	15	transfer	transfer	NOUN
fsr-3713	117	16	choices	choice	NOUN
fsr-3713	117	17	for	for	ADP
fsr-3713	117	18	married	married	ADJ
fsr-3713	117	19	couples	couple	NOUN
fsr-3713	117	20	.	.	PUNCT
fsr-3713	118	1	they	they	PRON
fsr-3713	118	2	differ	differ	VERB
fsr-3713	118	3	in	in	ADP
fsr-3713	118	4	the	the	DET
fsr-3713	118	5	amount	amount	NOUN
fsr-3713	118	6	left	leave	VERB
fsr-3713	118	7	to	to	ADP
fsr-3713	118	8	the	the	DET
fsr-3713	118	9	nonmarital	nonmarital	NOUN
fsr-3713	118	10	,	,	PUNCT
fsr-3713	118	11	bypass	bypass	NOUN
fsr-3713	118	12	share	share	NOUN
fsr-3713	118	13	:	:	PUNCT
fsr-3713	118	14	1	1	X
fsr-3713	118	15	)	)	PUNCT
fsr-3713	118	16	no	no	DET
fsr-3713	118	17	bypass	bypass	NOUN
fsr-3713	118	18	(	(	PUNCT
fsr-3713	118	19	all	all	PRON
fsr-3713	118	20	to	to	ADP
fsr-3713	118	21	surviving	survive	VERB
fsr-3713	118	22	spouse	spouse	NOUN
fsr-3713	118	23	)	)	PUNCT
fsr-3713	118	24	;	;	PUNCT
fsr-3713	118	25	2	2	X
fsr-3713	118	26	)	)	PUNCT
fsr-3713	118	27	$	$	SYM
fsr-3713	118	28	600,000	600,000	NUM
fsr-3713	118	29	to	to	ADP
fsr-3713	118	30	the	the	DET
fsr-3713	118	31	bypass	bypass	NOUN
fsr-3713	118	32	share	share	NOUN
fsr-3713	118	33	(	(	PUNCT
fsr-3713	118	34	and	and	CCONJ
fsr-3713	118	35	118	118	NUM
fsr-3713	118	36	financial	financial	ADJ
fsr-3713	118	37	services	service	NOUN
fsr-3713	118	38	review	review	NOUN
fsr-3713	118	39	,	,	PUNCT
fsr-3713	118	40	2(2	2(2	NUM
fsr-3713	118	41	)	)	PUNCT
fsr-3713	118	42	1993	1993	NUM
fsr-3713	118	43	the	the	DET
fsr-3713	118	44	rest	rest	NOUN
fsr-3713	118	45	to	to	ADP
fsr-3713	118	46	the	the	DET
fsr-3713	118	47	surviving	surviving	NOUN
fsr-3713	118	48	spouse	spouse	NOUN
fsr-3713	118	49	)	)	PUNCT
fsr-3713	118	50	;	;	PUNCT
fsr-3713	118	51	and	and	CCONJ
fsr-3713	118	52	3	3	X
fsr-3713	118	53	)	)	PUNCT
fsr-3713	118	54	an	an	DET
fsr-3713	118	55	amount	amount	NOUN
fsr-3713	118	56	greater	great	ADJ
fsr-3713	118	57	than	than	ADP
fsr-3713	118	58	$	$	SYM
fsr-3713	118	59	600,000	600,000	NUM
fsr-3713	118	60	to	to	ADP
fsr-3713	118	61	the	the	DET
fsr-3713	118	62	bypass	bypass	NOUN
fsr-3713	118	63	share	share	NOUN
fsr-3713	118	64	(	(	PUNCT
fsr-3713	118	65	and	and	CCONJ
fsr-3713	118	66	the	the	DET
fsr-3713	118	67	rest	rest	NOUN
fsr-3713	118	68	to	to	ADP
fsr-3713	118	69	the	the	DET
fsr-3713	118	70	surviving	surviving	NOUN
fsr-3713	118	71	spouse	spouse	NOUN
fsr-3713	118	72	)	)	PUNCT
fsr-3713	118	73	.	.	PUNCT
fsr-3713	119	1	the	the	DET
fsr-3713	119	2	first	first	ADJ
fsr-3713	119	3	,	,	PUNCT
fsr-3713	119	4	no	no	DET
fsr-3713	119	5	-	-	PUNCT
fsr-3713	119	6	bypass	bypass	NOUN
fsr-3713	119	7	strategy	strategy	NOUN
fsr-3713	119	8	takes	take	VERB
fsr-3713	119	9	total	total	NOUN
fsr-3713	119	10	(	(	PUNCT
fsr-3713	119	11	and	and	CCONJ
fsr-3713	119	12	unnecessary	unnecessary	ADJ
fsr-3713	119	13	)	)	PUNCT
fsr-3713	119	14	advantage	advantage	NOUN
fsr-3713	119	15	of	of	ADP
fsr-3713	119	16	the	the	DET
fsr-3713	119	17	unlimited	unlimited	ADJ
fsr-3713	119	18	estate	estate	NOUN
fsr-3713	119	19	tax	tax	NOUN
fsr-3713	119	20	marital	marital	ADJ
fsr-3713	119	21	deduction	deduction	NOUN
fsr-3713	119	22	,	,	PUNCT
fsr-3713	119	23	under	under	ADP
fsr-3713	119	24	which	which	PRON
fsr-3713	119	25	a	a	DET
fsr-3713	119	26	spouse	spouse	NOUN
fsr-3713	119	27	can	can	AUX
fsr-3713	119	28	transfer	transfer	VERB
fsr-3713	119	29	an	an	DET
fsr-3713	119	30	unlimited	unlimited	ADJ
fsr-3713	119	31	amount	amount	NOUN
fsr-3713	119	32	of	of	ADP
fsr-3713	119	33	property	property	NOUN
fsr-3713	119	34	,	,	PUNCT
fsr-3713	119	35	free	free	ADJ
fsr-3713	119	36	of	of	ADP
fsr-3713	119	37	federal	federal	ADJ
fsr-3713	119	38	death	death	NOUN
fsr-3713	119	39	tax	tax	NOUN
fsr-3713	119	40	,	,	PUNCT
fsr-3713	119	41	to	to	ADP
fsr-3713	119	42	the	the	DET
fsr-3713	119	43	surviving	surviving	NOUN
fsr-3713	119	44	spouse	spouse	NOUN
fsr-3713	119	45	.	.	PUNCT
fsr-3713	120	1	for	for	ADP
fsr-3713	120	2	spouses	spouse	NOUN
fsr-3713	120	3	selecting	select	VERB
fsr-3713	120	4	this	this	DET
fsr-3713	120	5	alternative	alternative	NOUN
fsr-3713	120	6	,	,	PUNCT
fsr-3713	120	7	a	a	DET
fsr-3713	120	8	relatively	relatively	ADV
fsr-3713	120	9	large	large	ADJ
fsr-3713	120	10	tax	tax	NOUN
fsr-3713	120	11	hit	hit	NOUN
fsr-3713	120	12	will	will	AUX
fsr-3713	120	13	occur	occur	VERB
fsr-3713	120	14	at	at	ADP
fsr-3713	120	15	death	death	NOUN
fsr-3713	120	16	of	of	ADP
fsr-3713	120	17	the	the	DET
fsr-3713	120	18	second	second	ADJ
fsr-3713	120	19	spouse	spouse	NOUN
fsr-3713	120	20	,	,	PUNCT
fsr-3713	120	21	when	when	SCONJ
fsr-3713	120	22	the	the	DET
fsr-3713	120	23	entire	entire	ADJ
fsr-3713	120	24	family	family	NOUN
fsr-3713	120	25	estate	estate	NOUN
fsr-3713	120	26	,	,	PUNCT
fsr-3713	120	27	which	which	PRON
fsr-3713	120	28	is	be	AUX
fsr-3713	120	29	now	now	ADV
fsr-3713	120	30	owned	own	VERB
fsr-3713	120	31	by	by	ADP
fsr-3713	120	32	the	the	DET
fsr-3713	120	33	surviving	surviving	NOUN
fsr-3713	120	34	spouse	spouse	NOUN
fsr-3713	120	35	,	,	PUNCT
fsr-3713	120	36	will	will	AUX
fsr-3713	120	37	be	be	AUX
fsr-3713	120	38	taxed	tax	VERB
fsr-3713	120	39	at	at	ADP
fsr-3713	120	40	marginal	marginal	ADJ
fsr-3713	120	41	rates	rate	NOUN
fsr-3713	120	42	effectively	effectively	ADV
fsr-3713	120	43	starting	start	VERB
fsr-3713	120	44	at	at	ADP
fsr-3713	120	45	37	37	NUM
fsr-3713	120	46	percent	percent	NOUN
fsr-3713	120	47	and	and	CCONJ
fsr-3713	120	48	rising	rise	VERB
fsr-3713	120	49	to	to	ADP
fsr-3713	120	50	as	as	ADV
fsr-3713	120	51	high	high	ADJ
fsr-3713	120	52	as	as	ADP
fsr-3713	120	53	55	55	NUM
fsr-3713	120	54	percent	percent	NOUN
fsr-3713	120	55	,	,	PUNCT
fsr-3713	120	56	for	for	ADP
fsr-3713	120	57	estates	estate	NOUN
fsr-3713	120	58	exceeding	exceed	VERB
fsr-3713	120	59	$	$	SYM
fsr-3713	120	60	2.5	2.5	NUM
fsr-3713	120	61	million	million	NUM
fsr-3713	120	62	.	.	PUNCT
fsr-3713	121	1	the	the	DET
fsr-3713	121	2	second	second	ADJ
fsr-3713	121	3	strategy	strategy	NOUN
fsr-3713	121	4	,	,	PUNCT
fsr-3713	121	5	the	the	DET
fsr-3713	121	6	perceived	perceive	VERB
fsr-3713	121	7	most	most	ADV
fsr-3713	121	8	popular	popular	ADJ
fsr-3713	121	9	alternative	alternative	NOUN
fsr-3713	121	10	to	to	ADP
fsr-3713	121	11	leaving	leave	VERB
fsr-3713	121	12	every	every	DET
fsr-3713	121	13	thing	thing	NOUN
fsr-3713	121	14	to	to	ADP
fsr-3713	121	15	the	the	DET
fsr-3713	121	16	surviving	surviving	NOUN
fsr-3713	121	17	spouse	spouse	NOUN
fsr-3713	121	18	,	,	PUNCT
fsr-3713	121	19	has	have	VERB
fsr-3713	121	20	the	the	DET
fsr-3713	121	21	first	first	ADJ
fsr-3713	121	22	spouse	spouse	NOUN
fsr-3713	121	23	to	to	PART
fsr-3713	121	24	die	die	VERB
fsr-3713	121	25	leaving	leave	VERB
fsr-3713	121	26	all	all	PRON
fsr-3713	121	27	but	but	CCONJ
fsr-3713	121	28	approximately	approximately	ADV
fsr-3713	121	29	$	$	SYM
fsr-3713	121	30	600,000	600,000	NUM
fsr-3713	121	31	to	to	ADP
fsr-3713	121	32	the	the	DET
fsr-3713	121	33	surviving	surviving	NOUN
fsr-3713	121	34	spouse	spouse	NOUN
fsr-3713	121	35	.	.	PUNCT
fsr-3713	122	1	as	as	SCONJ
fsr-3713	122	2	implied	imply	VERB
fsr-3713	122	3	above	above	ADV
fsr-3713	122	4	,	,	PUNCT
fsr-3713	122	5	property	property	NOUN
fsr-3713	122	6	passing	passing	NOUN
fsr-3713	122	7	to	to	ADP
fsr-3713	122	8	the	the	DET
fsr-3713	122	9	bypass	bypass	NOUN
fsr-3713	122	10	share	share	NOUN
fsr-3713	122	11	is	be	AUX
fsr-3713	122	12	said	say	VERB
fsr-3713	122	13	to	to	PART
fsr-3713	122	14	bypass	bypass	VERB
fsr-3713	122	15	the	the	DET
fsr-3713	122	16	surviving	surviving	NOUN
fsr-3713	122	17	spouse	spouse	NOUN
fsr-3713	122	18	’s	’s	PART
fsr-3713	122	19	estate	estate	NOUN
fsr-3713	122	20	because	because	SCONJ
fsr-3713	122	21	it	it	PRON
fsr-3713	122	22	will	will	AUX
fsr-3713	122	23	escape	escape	VERB
fsr-3713	122	24	estate	estate	NOUN
fsr-3713	122	25	taxation	taxation	NOUN
fsr-3713	122	26	at	at	ADP
fsr-3713	122	27	his	his	PRON
fsr-3713	122	28	or	or	CCONJ
fsr-3713	122	29	her	her	PRON
fsr-3713	122	30	later	later	ADJ
fsr-3713	122	31	death	death	NOUN
fsr-3713	122	32	.	.	PUNCT
fsr-3713	123	1	a	a	DET
fsr-3713	123	2	bypass	bypass	NOUN
fsr-3713	123	3	of	of	ADP
fsr-3713	123	4	$	$	SYM
fsr-3713	123	5	600,000	600,000	NUM
fsr-3713	123	6	is	be	AUX
fsr-3713	123	7	called	call	VERB
fsr-3713	123	8	a	a	DET
fsr-3713	123	9	credit	credit	NOUN
fsr-3713	123	10	shelter	shelter	NOUN
fsr-3713	123	11	bypass	bypass	NOUN
fsr-3713	123	12	because	because	SCONJ
fsr-3713	123	13	$	$	SYM
fsr-3713	123	14	600,000	600,000	NUM
fsr-3713	123	15	is	be	AUX
fsr-3713	123	16	the	the	DET
fsr-3713	123	17	amount	amount	NOUN
fsr-3713	123	18	of	of	ADP
fsr-3713	123	19	the	the	DET
fsr-3713	123	20	exemption	exemption	NOUN
fsr-3713	123	21	equivalent	equivalent	NOUN
fsr-3713	123	22	of	of	ADP
fsr-3713	123	23	the	the	DET
fsr-3713	123	24	federal	federal	ADJ
fsr-3713	123	25	unified	unified	ADJ
fsr-3713	123	26	credit	credit	NOUN
fsr-3713	123	27	;	;	PUNCT
fsr-3713	123	28	the	the	DET
fsr-3713	123	29	first	first	ADJ
fsr-3713	123	30	spouse	spouse	NOUN
fsr-3713	123	31	to	to	PART
fsr-3713	123	32	die	die	VERB
fsr-3713	123	33	can	can	AUX
fsr-3713	123	34	leave	leave	VERB
fsr-3713	123	35	the	the	DET
fsr-3713	123	36	first	first	ADJ
fsr-3713	123	37	$	$	SYM
fsr-3713	123	38	600,000	600,000	NUM
fsr-3713	123	39	tax	tax	NOUN
fsr-3713	123	40	free	free	ADJ
fsr-3713	123	41	to	to	ADP
fsr-3713	123	42	anyone	anyone	PRON
fsr-3713	123	43	other	other	ADJ
fsr-3713	123	44	than	than	ADP
fsr-3713	123	45	the	the	DET
fsr-3713	123	46	spouse	spouse	NOUN
fsr-3713	123	47	because	because	SCONJ
fsr-3713	123	48	every	every	DET
fsr-3713	123	49	estate	estate	NOUN
fsr-3713	123	50	is	be	AUX
fsr-3713	123	51	entitled	entitle	VERB
fsr-3713	123	52	to	to	ADP
fsr-3713	123	53	a	a	DET
fsr-3713	123	54	tax	tax	NOUN
fsr-3713	123	55	credit	credit	NOUN
fsr-3713	123	56	that	that	PRON
fsr-3713	123	57	effectively	effectively	ADV
fsr-3713	123	58	exempts	exempt	VERB
fsr-3713	123	59	this	this	DET
fsr-3713	123	60	amount	amount	NOUN
fsr-3713	123	61	from	from	ADP
fsr-3713	123	62	tax	tax	NOUN
fsr-3713	123	63	.	.	PUNCT
fsr-3713	124	1	the	the	DET
fsr-3713	124	2	third	third	ADJ
fsr-3713	124	3	strategy	strategy	NOUN
fsr-3713	124	4	makes	make	VERB
fsr-3713	124	5	the	the	DET
fsr-3713	124	6	bypass	bypass	NOUN
fsr-3713	124	7	share	share	VERB
fsr-3713	124	8	an	an	DET
fsr-3713	124	9	amount	amount	NOUN
fsr-3713	124	10	greater	great	ADJ
fsr-3713	124	11	than	than	ADP
fsr-3713	124	12	$	$	SYM
fsr-3713	124	13	600,000	600,000	NUM
fsr-3713	124	14	,	,	PUNCT
fsr-3713	124	15	and	and	CCONJ
fsr-3713	124	16	can	can	AUX
fsr-3713	124	17	often	often	ADV
fsr-3713	124	18	further	far	ADV
fsr-3713	124	19	reduce	reduce	VERB
fsr-3713	124	20	total	total	ADJ
fsr-3713	124	21	estate	estate	NOUN
fsr-3713	124	22	taxes	taxis	NOUN
fsr-3713	124	23	,	,	PUNCT
fsr-3713	124	24	despite	despite	SCONJ
fsr-3713	124	25	the	the	DET
fsr-3713	124	26	tax	tax	NOUN
fsr-3713	124	27	on	on	ADP
fsr-3713	124	28	the	the	DET
fsr-3713	124	29	estate	estate	NOUN
fsr-3713	124	30	of	of	ADP
fsr-3713	124	31	the	the	DET
fsr-3713	124	32	first	first	ADJ
fsr-3713	124	33	spouse	spouse	NOUN
fsr-3713	124	34	to	to	PART
fsr-3713	124	35	die	die	VERB
fsr-3713	124	36	.	.	PUNCT
fsr-3713	125	1	the	the	DET
fsr-3713	125	2	lower	low	ADJ
fsr-3713	125	3	tax	tax	NOUN
fsr-3713	125	4	at	at	ADP
fsr-3713	125	5	the	the	DET
fsr-3713	125	6	second	second	ADJ
fsr-3713	125	7	death	death	NOUN
fsr-3713	125	8	may	may	AUX
fsr-3713	125	9	more	more	ADV
fsr-3713	125	10	than	than	ADP
fsr-3713	125	11	offset	offset	VERB
fsr-3713	125	12	the	the	DET
fsr-3713	125	13	higher	high	ADJ
fsr-3713	125	14	tax	tax	NOUN
fsr-3713	125	15	at	at	ADP
fsr-3713	125	16	the	the	DET
fsr-3713	125	17	first	first	ADJ
fsr-3713	125	18	death	death	NOUN
fsr-3713	125	19	,	,	PUNCT
fsr-3713	125	20	particularly	particularly	ADV
fsr-3713	125	21	for	for	ADP
fsr-3713	125	22	estates	estate	NOUN
fsr-3713	125	23	that	that	PRON
fsr-3713	125	24	appreciate	appreciate	VERB
fsr-3713	125	25	rapidly	rapidly	ADV
fsr-3713	125	26	.	.	PUNCT
fsr-3713	126	1	regardless	regardless	ADV
fsr-3713	126	2	of	of	ADP
fsr-3713	126	3	its	its	PRON
fsr-3713	126	4	size	size	NOUN
fsr-3713	126	5	,	,	PUNCT
fsr-3713	126	6	the	the	DET
fsr-3713	126	7	bypass	bypass	NOUN
fsr-3713	126	8	share	share	NOUN
fsr-3713	126	9	is	be	AUX
fsr-3713	126	10	typically	typically	ADV
fsr-3713	126	11	left	leave	VERB
fsr-3713	126	12	in	in	ADP
fsr-3713	126	13	trust	trust	NOUN
fsr-3713	126	14	rather	rather	ADV
fsr-3713	126	15	than	than	ADP
fsr-3713	126	16	outright	outright	ADV
fsr-3713	126	17	,	,	PUNCT
fsr-3713	126	18	for	for	ADP
fsr-3713	126	19	the	the	DET
fsr-3713	126	20	benefit	benefit	NOUN
fsr-3713	126	21	of	of	ADP
fsr-3713	126	22	both	both	CCONJ
fsr-3713	126	23	the	the	DET
fsr-3713	126	24	spouse	spouse	NOUN
fsr-3713	126	25	and	and	CCONJ
fsr-3713	126	26	the	the	DET
fsr-3713	126	27	children	child	NOUN
fsr-3713	126	28	.	.	PUNCT
fsr-3713	127	1	the	the	DET
fsr-3713	127	2	spouse	spouse	NOUN
fsr-3713	127	3	is	be	AUX
fsr-3713	127	4	given	give	VERB
fsr-3713	127	5	a	a	DET
fsr-3713	127	6	lifetime	lifetime	NOUN
fsr-3713	127	7	interest	interest	NOUN
fsr-3713	127	8	in	in	ADP
fsr-3713	127	9	all	all	PRON
fsr-3713	127	10	of	of	ADP
fsr-3713	127	11	the	the	DET
fsr-3713	127	12	bypass	bypass	NOUN
fsr-3713	127	13	trust	trust	NOUN
fsr-3713	127	14	income	income	NOUN
fsr-3713	127	15	and	and	CCONJ
fsr-3713	127	16	power	power	NOUN
fsr-3713	127	17	to	to	PART
fsr-3713	127	18	invade	invade	VERB
fsr-3713	127	19	the	the	DET
fsr-3713	127	20	principal	principal	NOUN
fsr-3713	127	21	in	in	ADP
fsr-3713	127	22	certain	certain	ADJ
fsr-3713	127	23	events	event	NOUN
fsr-3713	127	24	,	,	PUNCT
fsr-3713	127	25	while	while	SCONJ
fsr-3713	127	26	the	the	DET
fsr-3713	127	27	children	child	NOUN
fsr-3713	127	28	are	be	AUX
fsr-3713	127	29	given	give	VERB
fsr-3713	127	30	the	the	DET
fsr-3713	127	31	remaining	remain	VERB
fsr-3713	127	32	principal	principal	NOUN
fsr-3713	127	33	at	at	ADP
fsr-3713	127	34	the	the	DET
fsr-3713	127	35	surviving	surviving	NOUN
fsr-3713	127	36	spouse	spouse	NOUN
fsr-3713	127	37	’s	’s	PART
fsr-3713	127	38	death	death	NOUN
fsr-3713	127	39	.	.	PUNCT
fsr-3713	128	1	use	use	NOUN
fsr-3713	128	2	of	of	ADP
fsr-3713	128	3	these	these	DET
fsr-3713	128	4	bypass	bypass	NOUN
fsr-3713	128	5	strategies	strategy	NOUN
fsr-3713	128	6	the	the	DET
fsr-3713	128	7	data	datum	NOUN
fsr-3713	128	8	on	on	ADP
fsr-3713	128	9	the	the	DET
fsr-3713	128	10	use	use	NOUN
fsr-3713	128	11	of	of	ADP
fsr-3713	128	12	these	these	DET
fsr-3713	128	13	strategies	strategy	NOUN
fsr-3713	128	14	is	be	AUX
fsr-3713	128	15	summarized	summarize	VERB
fsr-3713	128	16	in	in	ADP
fsr-3713	128	17	table	table	NOUN
fsr-3713	128	18	3	3	NUM
fsr-3713	128	19	.	.	PUNCT
fsr-3713	129	1	attorneys	attorney	NOUN
fsr-3713	129	2	were	be	AUX
fsr-3713	129	3	asked	ask	VERB
fsr-3713	129	4	to	to	PART
fsr-3713	129	5	answer	answer	VERB
fsr-3713	129	6	these	these	DET
fsr-3713	129	7	questions	question	NOUN
fsr-3713	129	8	only	only	ADV
fsr-3713	129	9	with	with	ADP
fsr-3713	129	10	reference	reference	NOUN
fsr-3713	129	11	to	to	ADP
fsr-3713	129	12	those	those	DET
fsr-3713	129	13	clients	client	NOUN
fsr-3713	129	14	sufficiently	sufficiently	ADV
fsr-3713	129	15	wealthy	wealthy	ADJ
fsr-3713	129	16	to	to	PART
fsr-3713	129	17	have	have	VERB
fsr-3713	129	18	a	a	DET
fsr-3713	129	19	potential	potential	ADJ
fsr-3713	129	20	estate	estate	NOUN
fsr-3713	129	21	tax	tax	NOUN
fsr-3713	129	22	liability	liability	NOUN
fsr-3713	129	23	.	.	PUNCT
fsr-3713	130	1	the	the	DET
fsr-3713	130	2	typical	typical	ADJ
fsr-3713	130	3	respondent	respondent	NOUN
fsr-3713	130	4	indicated	indicate	VERB
fsr-3713	130	5	that	that	SCONJ
fsr-3713	130	6	only	only	ADV
fsr-3713	130	7	5.8	5.8	NUM
fsr-3713	130	8	percent	percent	NOUN
fsr-3713	130	9	of	of	ADP
fsr-3713	130	10	wealthier	wealthy	ADJ
fsr-3713	130	11	clients	client	NOUN
fsr-3713	130	12	preferred	prefer	VERB
fsr-3713	130	13	strategy	strategy	NOUN
fsr-3713	130	14	1	1	NUM
fsr-3713	130	15	,	,	PUNCT
fsr-3713	130	16	all	all	PRON
fsr-3713	130	17	to	to	PART
fsr-3713	130	18	spouse	spouse	VERB
fsr-3713	130	19	with	with	ADP
fsr-3713	130	20	no	no	DET
fsr-3713	130	21	bypass	bypass	NOUN
fsr-3713	130	22	.	.	PUNCT
fsr-3713	131	1	seventy	seventy	NUM
fsr-3713	131	2	-	-	PUNCT
fsr-3713	131	3	five	five	NUM
fsr-3713	131	4	percent	percent	NOUN
fsr-3713	131	5	of	of	ADP
fsr-3713	131	6	these	these	DET
fsr-3713	131	7	attorneys	attorney	NOUN
fsr-3713	131	8	reported	report	VERB
fsr-3713	131	9	that	that	SCONJ
fsr-3713	131	10	no	no	DET
fsr-3713	131	11	more	more	ADJ
fsr-3713	131	12	than	than	ADP
fsr-3713	131	13	five	five	NUM
fsr-3713	131	14	percent	percent	NOUN
fsr-3713	131	15	of	of	ADP
fsr-3713	131	16	their	their	PRON
fsr-3713	131	17	clients	client	NOUN
fsr-3713	131	18	chose	choose	VERB
fsr-3713	131	19	it	it	PRON
fsr-3713	131	20	.	.	PUNCT
fsr-3713	132	1	in	in	ADP
fsr-3713	132	2	fact	fact	NOUN
fsr-3713	132	3	,	,	PUNCT
fsr-3713	132	4	more	more	ADJ
fsr-3713	132	5	than	than	ADP
fsr-3713	132	6	one	one	NUM
fsr-3713	132	7	half	half	NOUN
fsr-3713	132	8	of	of	ADP
fsr-3713	132	9	the	the	DET
fsr-3713	132	10	attorneys	attorney	NOUN
fsr-3713	132	11	had	have	VERB
fsr-3713	132	12	no	no	DET
fsr-3713	132	13	clients	client	NOUN
fsr-3713	132	14	at	at	ADP
fsr-3713	132	15	all	all	ADV
fsr-3713	132	16	choosing	choose	VERB
fsr-3713	132	17	it	it	PRON
fsr-3713	132	18	.	.	PUNCT
fsr-3713	133	1	on	on	ADP
fsr-3713	133	2	the	the	DET
fsr-3713	133	3	other	other	ADJ
fsr-3713	133	4	hand	hand	NOUN
fsr-3713	133	5	,	,	PUNCT
fsr-3713	133	6	twenty	twenty	NUM
fsr-3713	133	7	one	one	NUM
fsr-3713	133	8	attorneys	attorney	NOUN
fsr-3713	133	9	had	have	VERB
fsr-3713	133	10	at	at	ADV
fsr-3713	133	11	least	least	ADV
fsr-3713	133	12	10	10	NUM
fsr-3713	133	13	percent	percent	NOUN
fsr-3713	133	14	of	of	ADP
fsr-3713	133	15	their	their	PRON
fsr-3713	133	16	clients	client	NOUN
fsr-3713	133	17	selecting	select	VERB
fsr-3713	133	18	this	this	DET
fsr-3713	133	19	strategy	strategy	NOUN
fsr-3713	133	20	,	,	PUNCT
fsr-3713	133	21	with	with	ADP
fsr-3713	133	22	the	the	DET
fsr-3713	133	23	median	median	ADJ
fsr-3713	133	24	attorney	attorney	NOUN
fsr-3713	133	25	in	in	ADP
fsr-3713	133	26	this	this	DET
fsr-3713	133	27	subset	subset	NOUN
fsr-3713	133	28	using	use	VERB
fsr-3713	133	29	it	it	PRON
fsr-3713	133	30	for	for	ADP
fsr-3713	133	31	20	20	NUM
fsr-3713	133	32	percent	percent	NOUN
fsr-3713	133	33	of	of	ADP
fsr-3713	133	34	clients	client	NOUN
fsr-3713	133	35	,	,	PUNCT
fsr-3713	133	36	and	and	CCONJ
fsr-3713	133	37	two	two	NUM
fsr-3713	133	38	attorneys	attorney	NOUN
fsr-3713	133	39	using	use	VERB
fsr-3713	133	40	it	it	PRON
fsr-3713	133	41	for	for	ADP
fsr-3713	133	42	75	75	NUM
fsr-3713	133	43	and	and	CCONJ
fsr-3713	133	44	90	90	NUM
fsr-3713	133	45	percent	percent	NOUN
fsr-3713	133	46	,	,	PUNCT
fsr-3713	133	47	respectively	respectively	ADV
fsr-3713	133	48	.	.	PUNCT
fsr-3713	134	1	the	the	DET
fsr-3713	134	2	upshot	upshot	NOUN
fsr-3713	134	3	is	be	AUX
fsr-3713	134	4	a	a	DET
fsr-3713	134	5	skewed	skewed	ADJ
fsr-3713	134	6	,	,	PUNCT
fsr-3713	134	7	somewhat	somewhat	ADV
fsr-3713	134	8	bipolar	bipolar	ADJ
fsr-3713	134	9	distribution	distribution	NOUN
fsr-3713	134	10	,	,	PUNCT
fsr-3713	134	11	which	which	PRON
fsr-3713	134	12	explains	explain	VERB
fsr-3713	134	13	why	why	SCONJ
fsr-3713	134	14	the	the	DET
fsr-3713	134	15	mean	mean	NOUN
fsr-3713	134	16	of	of	ADP
fsr-3713	134	17	all	all	DET
fsr-3713	134	18	respon	respon	NOUN
fsr-3713	134	19	dents	dent	NOUN
fsr-3713	134	20	exceeds	exceed	VERB
fsr-3713	134	21	the	the	DET
fsr-3713	134	22	third	third	ADJ
fsr-3713	134	23	quartile	quartile	ADJ
fsr-3713	134	24	level	level	NOUN
fsr-3713	134	25	.	.	PUNCT
fsr-3713	135	1	two	two	NUM
fsr-3713	135	2	different	different	ADJ
fsr-3713	135	3	groups	group	NOUN
fsr-3713	135	4	are	be	AUX
fsr-3713	135	5	believed	believe	VERB
fsr-3713	135	6	to	to	PART
fsr-3713	135	7	represent	represent	VERB
fsr-3713	135	8	this	this	DET
fsr-3713	135	9	distribution	distribution	NOUN
fsr-3713	135	10	:	:	PUNCT
fsr-3713	135	11	a	a	DET
fsr-3713	135	12	large	large	ADJ
fsr-3713	135	13	number	number	NOUN
fsr-3713	135	14	of	of	ADP
fsr-3713	135	15	discriminating	discriminate	VERB
fsr-3713	135	16	experts	expert	NOUN
fsr-3713	135	17	who	who	PRON
fsr-3713	135	18	use	use	VERB
fsr-3713	135	19	strategy	strategy	NOUN
fsr-3713	135	20	1	1	NUM
fsr-3713	135	21	only	only	ADV
fsr-3713	135	22	what	what	PRON
fsr-3713	135	23	strategies	strategy	NOUN
fsr-3713	135	24	are	be	AUX
fsr-3713	135	25	estate	estate	NOUN
fsr-3713	135	26	planners	planner	NOUN
fsr-3713	135	27	recommending	recommend	VERB
fsr-3713	135	28	?	?	PUNCT
fsr-3713	136	1	119	119	NUM
fsr-3713	136	2	table	table	NOUN
fsr-3713	136	3	3	3	NUM
fsr-3713	136	4	.	.	PUNCT
fsr-3713	136	5	use	use	NOUN
fsr-3713	136	6	of	of	ADP
fsr-3713	136	7	bypass	bypass	NOUN
fsr-3713	136	8	planning	planning	NOUN
fsr-3713	136	9	strategies	strategy	NOUN
fsr-3713	136	10	(	(	PUNCT
fsr-3713	136	11	percentage	percentage	NOUN
fsr-3713	136	12	of	of	ADP
fsr-3713	136	13	those	those	DET
fsr-3713	136	14	clients	client	NOUN
fsr-3713	136	15	having	have	VERB
fsr-3713	136	16	a	a	DET
fsr-3713	136	17	potential	potential	ADJ
fsr-3713	136	18	estate	estate	NOUN
fsr-3713	136	19	tax	tax	NOUN
fsr-3713	136	20	liability	liability	NOUN
fsr-3713	136	21	)	)	PUNCT
fsr-3713	136	22	interquartile	interquartile	NOUN
fsr-3713	137	1	%	%	INTJ
fsr-3713	137	2	not	not	PART
fsr-3713	137	3	using	use	VERB
fsr-3713	137	4	planning	planning	NOUN
fsr-3713	137	5	strategy	strategy	NOUN
fsr-3713	137	6	range	range	NOUN
fsr-3713	137	7	range	range	NOUN
fsr-3713	137	8	mean	mean	VERB
fsr-3713	137	9	at	at	ADP
fsr-3713	137	10	all	all	DET
fsr-3713	137	11	std	std	PROPN
fsr-3713	137	12	.	.	PUNCT
fsr-3713	137	13	dev	dev	PROPN
fsr-3713	137	14	.	.	PUNCT
fsr-3713	138	1	no	no	DET
fsr-3713	138	2	bypass	bypass	NOUN
fsr-3713	138	3	&	&	CCONJ
fsr-3713	138	4	90	90	NUM
fsr-3713	138	5	%	%	NOUN
fsr-3713	138	6	o-5	o-5	NUM
fsr-3713	138	7	%	%	NOUN
fsr-3713	138	8	5.8	5.8	NUM
fsr-3713	138	9	%	%	NOUN
fsr-3713	138	10	51	51	NUM
fsr-3713	138	11	%	%	NOUN
fsr-3713	138	12	14	14	NUM
fsr-3713	138	13	%	%	NOUN
fsr-3713	138	14	$	$	SYM
fsr-3713	138	15	600,000	600,000	NUM
fsr-3713	138	16	bypass	bypass	NOUN
fsr-3713	138	17	lo-100	lo-100	PROPN
fsr-3713	138	18	%	%	NOUN
fsr-3713	138	19	85	85	NUM
fsr-3713	138	20	-	-	PUNCT
fsr-3713	138	21	l	l	NOUN
fsr-3713	138	22	00	00	NUM
fsr-3713	138	23	%	%	NOUN
fsr-3713	138	24	88.1	88.1	NUM
fsr-3713	138	25	%	%	NOUN
fsr-3713	138	26	0	0	NUM
fsr-3713	138	27	%	%	NOUN
fsr-3713	138	28	18	18	NUM
fsr-3713	138	29	%	%	NOUN
fsr-3713	138	30	larger	large	ADJ
fsr-3713	138	31	bypass	bypass	NOUN
fsr-3713	138	32	&	&	CCONJ
fsr-3713	138	33	50	50	NUM
fsr-3713	138	34	%	%	NOUN
fsr-3713	138	35	o	o	NOUN
fsr-3713	138	36	-	-	NOUN
fsr-3713	138	37	io%	io%	ADJ
fsr-3713	138	38	6.0	6.0	NUM
fsr-3713	138	39	%	%	NOUN
fsr-3713	138	40	50	50	NUM
fsr-3713	138	41	%	%	NOUN
fsr-3713	138	42	10	10	NUM
fsr-3713	138	43	%	%	NOUN
fsr-3713	138	44	total	total	NOUN
fsr-3713	138	45	of	of	ADP
fsr-3713	138	46	clients	client	NOUN
fsr-3713	138	47	100.0	100.0	NUM
fsr-3713	138	48	%	%	NOUN
fsr-3713	138	49	for	for	ADP
fsr-3713	138	50	smaller	small	ADJ
fsr-3713	138	51	estates	estate	NOUN
fsr-3713	138	52	,	,	PUNCT
fsr-3713	138	53	and	and	CCONJ
fsr-3713	138	54	several	several	ADJ
fsr-3713	138	55	other	other	ADJ
fsr-3713	138	56	,	,	PUNCT
fsr-3713	138	57	less	less	ADV
fsr-3713	138	58	experienced	experienced	ADJ
fsr-3713	138	59	attorneys	attorney	NOUN
fsr-3713	138	60	who	who	PRON
fsr-3713	138	61	use	use	VERB
fsr-3713	138	62	it	it	PRON
fsr-3713	138	63	for	for	ADP
fsr-3713	138	64	far	far	ADV
fsr-3713	138	65	more	more	ADJ
fsr-3713	138	66	clients	client	NOUN
fsr-3713	138	67	.	.	PUNCT
fsr-3713	139	1	of	of	ADP
fsr-3713	139	2	the	the	DET
fsr-3713	139	3	remaining	remain	VERB
fsr-3713	139	4	94	94	NUM
fsr-3713	139	5	percent	percent	NOUN
fsr-3713	139	6	of	of	ADP
fsr-3713	139	7	clients	client	NOUN
fsr-3713	139	8	advised	advise	VERB
fsr-3713	139	9	by	by	ADP
fsr-3713	139	10	the	the	DET
fsr-3713	139	11	typical	typical	ADJ
fsr-3713	139	12	attorney	attorney	NOUN
fsr-3713	139	13	,	,	PUNCT
fsr-3713	139	14	88.1	88.1	NUM
fsr-3713	139	15	percent	percent	NOUN
fsr-3713	139	16	(	(	PUNCT
fsr-3713	139	17	out	out	ADP
fsr-3713	139	18	of	of	ADP
fsr-3713	139	19	100	100	NUM
fsr-3713	139	20	percent	percent	NOUN
fsr-3713	139	21	)	)	PUNCT
fsr-3713	139	22	selected	select	VERB
fsr-3713	139	23	strategy	strategy	NOUN
fsr-3713	139	24	2	2	NUM
fsr-3713	139	25	,	,	PUNCT
fsr-3713	139	26	credit	credit	NOUN
fsr-3713	139	27	shelter	shelter	NOUN
fsr-3713	139	28	bypass	bypass	NOUN
fsr-3713	139	29	of	of	ADP
fsr-3713	139	30	approxi	approxi	NOUN
fsr-3713	139	31	mately	mately	ADV
fsr-3713	139	32	$	$	SYM
fsr-3713	139	33	600,000	600,000	NUM
fsr-3713	139	34	(	(	PUNCT
fsr-3713	139	35	i.q	i.q	PROPN
fsr-3713	139	36	.	.	PROPN
fsr-3713	139	37	range	range	PROPN
fsr-3713	139	38	:	:	PUNCT
fsr-3713	139	39	85100	85100	NUM
fsr-3713	139	40	%	%	NOUN
fsr-3713	139	41	)	)	PUNCT
fsr-3713	139	42	.	.	PUNCT
fsr-3713	140	1	the	the	DET
fsr-3713	140	2	other	other	ADJ
fsr-3713	140	3	6.0	6.0	NUM
fsr-3713	140	4	percent	percent	NOUN
fsr-3713	140	5	chose	choose	VERB
fsr-3713	140	6	strategy	strategy	NOUN
fsr-3713	140	7	3	3	NUM
fsr-3713	140	8	,	,	PUNCT
fsr-3713	140	9	a	a	DET
fsr-3713	140	10	bypass	bypass	NOUN
fsr-3713	140	11	exceeding	exceed	VERB
fsr-3713	140	12	$	$	SYM
fsr-3713	140	13	600,000	600,000	NUM
fsr-3713	140	14	(	(	PUNCT
fsr-3713	140	15	i.q	i.q	PROPN
fsr-3713	140	16	.	.	PROPN
fsr-3713	140	17	range	range	NOUN
fsr-3713	140	18	:	:	PUNCT
fsr-3713	140	19	o-10	o-10	NUM
fsr-3713	140	20	%	%	NOUN
fsr-3713	140	21	)	)	PUNCT
fsr-3713	140	22	.	.	PUNCT
fsr-3713	141	1	summarizing	summarizing	NOUN
fsr-3713	141	2	,	,	PUNCT
fsr-3713	141	3	planners	planner	NOUN
fsr-3713	141	4	are	be	AUX
fsr-3713	141	5	recommending	recommend	VERB
fsr-3713	141	6	strategy	strategy	NOUN
fsr-3713	141	7	2	2	NUM
fsr-3713	141	8	,	,	PUNCT
fsr-3713	141	9	the	the	DET
fsr-3713	141	10	credit	credit	NOUN
fsr-3713	141	11	shelter	shelter	NOUN
fsr-3713	141	12	bypass	bypass	NOUN
fsr-3713	141	13	plan	plan	NOUN
fsr-3713	141	14	,	,	PUNCT
fsr-3713	141	15	to	to	ADP
fsr-3713	141	16	the	the	DET
fsr-3713	141	17	overwhelming	overwhelming	ADJ
fsr-3713	141	18	majority	majority	NOUN
fsr-3713	141	19	of	of	ADP
fsr-3713	141	20	their	their	PRON
fsr-3713	141	21	clients	client	NOUN
fsr-3713	141	22	.	.	PUNCT
fsr-3713	142	1	this	this	PRON
fsr-3713	142	2	confirms	confirm	VERB
fsr-3713	142	3	the	the	DET
fsr-3713	142	4	perceived	perceive	VERB
fsr-3713	142	5	general	general	ADJ
fsr-3713	142	6	attitude	attitude	NOUN
fsr-3713	142	7	widely	widely	ADV
fsr-3713	142	8	held	hold	VERB
fsr-3713	142	9	by	by	ADP
fsr-3713	142	10	the	the	DET
fsr-3713	142	11	estate	estate	NOUN
fsr-3713	142	12	planning	planning	NOUN
fsr-3713	142	13	community	community	NOUN
fsr-3713	142	14	that	that	PRON
fsr-3713	142	15	strategy	strategy	NOUN
fsr-3713	142	16	1	1	NUM
fsr-3713	142	17	is	be	AUX
fsr-3713	142	18	too	too	ADV
fsr-3713	142	19	tax	tax	NOUN
fsr-3713	142	20	costly	costly	ADJ
fsr-3713	142	21	to	to	PART
fsr-3713	142	22	elect	elect	VERB
fsr-3713	142	23	,	,	PUNCT
fsr-3713	142	24	and	and	CCONJ
fsr-3713	142	25	strategy	strategy	NOUN
fsr-3713	142	26	3	3	NUM
fsr-3713	142	27	is	be	AUX
fsr-3713	142	28	not	not	PART
fsr-3713	142	29	popular	popular	ADJ
fsr-3713	142	30	because	because	SCONJ
fsr-3713	142	31	most	most	ADJ
fsr-3713	142	32	clients	client	NOUN
fsr-3713	142	33	do	do	AUX
fsr-3713	142	34	not	not	PART
fsr-3713	142	35	want	want	VERB
fsr-3713	142	36	to	to	PART
fsr-3713	142	37	incur	incur	VERB
fsr-3713	142	38	a	a	DET
fsr-3713	142	39	death	death	NOUN
fsr-3713	142	40	tax	tax	NOUN
fsr-3713	142	41	during	during	ADP
fsr-3713	142	42	either	either	CCONJ
fsr-3713	142	43	their	their	PRON
fsr-3713	142	44	or	or	CCONJ
fsr-3713	142	45	their	their	PRON
fsr-3713	142	46	spouse	spouse	NOUN
fsr-3713	142	47	’s	’s	PART
fsr-3713	142	48	lifetimes	lifetime	NOUN
fsr-3713	142	49	.	.	PUNCT
fsr-3713	143	1	marital	marital	ADJ
fsr-3713	143	2	deduction	deduction	NOUN
fsr-3713	143	3	and	and	CCONJ
fsr-3713	143	4	distribution	distribution	NOUN
fsr-3713	143	5	planning	planning	NOUN
fsr-3713	143	6	as	as	SCONJ
fsr-3713	143	7	implied	imply	VERB
fsr-3713	143	8	above	above	ADP
fsr-3713	143	9	,	,	PUNCT
fsr-3713	143	10	selection	selection	NOUN
fsr-3713	143	11	of	of	ADP
fsr-3713	143	12	a	a	DET
fsr-3713	143	13	bypass	bypass	NOUN
fsr-3713	143	14	amount	amount	NOUN
fsr-3713	143	15	more	more	ADV
fsr-3713	143	16	or	or	CCONJ
fsr-3713	143	17	less	less	ADV
fsr-3713	143	18	automatically	automatically	ADV
fsr-3713	143	19	determines	determine	VERB
fsr-3713	143	20	the	the	DET
fsr-3713	143	21	amount	amount	NOUN
fsr-3713	143	22	passing	pass	VERB
fsr-3713	143	23	to	to	ADP
fsr-3713	143	24	the	the	DET
fsr-3713	143	25	surviving	surviving	NOUN
fsr-3713	143	26	spouse	spouse	NOUN
fsr-3713	143	27	.	.	PUNCT
fsr-3713	144	1	how	how	SCONJ
fsr-3713	144	2	the	the	DET
fsr-3713	144	3	marital	marital	ADJ
fsr-3713	144	4	share	share	NOUN
fsr-3713	144	5	can	can	AUX
fsr-3713	144	6	be	be	AUX
fsr-3713	144	7	distributed	distribute	VERB
fsr-3713	144	8	to	to	ADP
fsr-3713	144	9	that	that	DET
fsr-3713	144	10	spouse	spouse	NOUN
fsr-3713	144	11	is	be	AUX
fsr-3713	144	12	the	the	DET
fsr-3713	144	13	subject	subject	NOUN
fsr-3713	144	14	of	of	ADP
fsr-3713	144	15	the	the	DET
fsr-3713	144	16	next	next	ADJ
fsr-3713	144	17	discussion	discussion	NOUN
fsr-3713	144	18	.	.	PUNCT
fsr-3713	145	1	overview	overview	NOUN
fsr-3713	145	2	of	of	ADP
fsr-3713	145	3	planning	plan	VERB
fsr-3713	145	4	for	for	ADP
fsr-3713	145	5	the	the	DET
fsr-3713	145	6	marital	marital	ADJ
fsr-3713	145	7	share	share	NOUN
fsr-3713	145	8	clients	client	NOUN
fsr-3713	145	9	can	can	AUX
fsr-3713	145	10	dispose	dispose	VERB
fsr-3713	145	11	of	of	ADP
fsr-3713	145	12	the	the	DET
fsr-3713	145	13	marital	marital	ADJ
fsr-3713	145	14	share	share	NOUN
fsr-3713	145	15	in	in	ADP
fsr-3713	145	16	several	several	ADJ
fsr-3713	145	17	different	different	ADJ
fsr-3713	145	18	ways	way	NOUN
fsr-3713	145	19	and	and	CCONJ
fsr-3713	145	20	still	still	ADV
fsr-3713	145	21	qualify	qualify	VERB
fsr-3713	145	22	for	for	ADP
fsr-3713	145	23	the	the	DET
fsr-3713	145	24	estate	estate	NOUN
fsr-3713	145	25	tax	tax	NOUN
fsr-3713	145	26	marital	marital	ADJ
fsr-3713	145	27	deduction	deduction	NOUN
fsr-3713	145	28	.	.	PUNCT
fsr-3713	146	1	they	they	PRON
fsr-3713	146	2	can	can	AUX
fsr-3713	146	3	leave	leave	VERB
fsr-3713	146	4	it	it	PRON
fsr-3713	146	5	outright	outright	ADV
fsr-3713	146	6	.	.	PUNCT
fsr-3713	147	1	or	or	CCONJ
fsr-3713	147	2	they	they	PRON
fsr-3713	147	3	can	can	AUX
fsr-3713	147	4	leave	leave	VERB
fsr-3713	147	5	it	it	PRON
fsr-3713	147	6	in	in	ADP
fsr-3713	147	7	one	one	NUM
fsr-3713	147	8	of	of	ADP
fsr-3713	147	9	several	several	ADJ
fsr-3713	147	10	trusts	trust	NOUN
fsr-3713	147	11	,	,	PUNCT
fsr-3713	147	12	of	of	ADP
fsr-3713	147	13	which	which	PRON
fsr-3713	147	14	the	the	DET
fsr-3713	147	15	most	most	ADV
fsr-3713	147	16	common	common	ADJ
fsr-3713	147	17	are	be	AUX
fsr-3713	147	18	the	the	DET
fsr-3713	147	19	qtip	qtip	PROPN
fsr-3713	147	20	trust	trust	NOUN
fsr-3713	147	21	and	and	CCONJ
fsr-3713	147	22	the	the	DET
fsr-3713	147	23	power	power	NOUN
fsr-3713	147	24	of	of	ADP
fsr-3713	147	25	appointment	appointment	NOUN
fsr-3713	147	26	trust	trust	NOUN
fsr-3713	147	27	.	.	PUNCT
fsr-3713	148	1	both	both	PRON
fsr-3713	148	2	of	of	ADP
fsr-3713	148	3	these	these	DET
fsr-3713	148	4	trusts	trust	NOUN
fsr-3713	148	5	require	require	VERB
fsr-3713	148	6	the	the	DET
fsr-3713	148	7	trustee	trustee	NOUN
fsr-3713	148	8	to	to	PART
fsr-3713	148	9	distribute	distribute	VERB
fsr-3713	148	10	currently	currently	ADV
fsr-3713	148	11	all	all	DET
fsr-3713	148	12	trust	trust	NOUN
fsr-3713	148	13	income	income	NOUN
fsr-3713	148	14	to	to	ADP
fsr-3713	148	15	the	the	DET
fsr-3713	148	16	surviving	surviving	NOUN
fsr-3713	148	17	spouse	spouse	NOUN
fsr-3713	148	18	for	for	ADP
fsr-3713	148	19	life	life	NOUN
fsr-3713	148	20	.	.	PUNCT
fsr-3713	149	1	the	the	DET
fsr-3713	149	2	unique	unique	ADJ
fsr-3713	149	3	characteristic	characteristic	NOUN
fsr-3713	149	4	of	of	ADP
fsr-3713	149	5	the	the	DET
fsr-3713	149	6	qtzp	qtzp	PROPN
fsr-3713	149	7	trust	trust	PROPN
fsr-3713	149	8	is	be	AUX
fsr-3713	149	9	its	its	PRON
fsr-3713	149	10	ability	ability	NOUN
fsr-3713	149	11	to	to	PART
fsr-3713	149	12	totally	totally	ADV
fsr-3713	149	13	deprive	deprive	VERB
fsr-3713	149	14	that	that	DET
fsr-3713	149	15	spouse	spouse	NOUN
fsr-3713	149	16	from	from	ADP
fsr-3713	149	17	exercising	exercise	VERB
fsr-3713	149	18	any	any	DET
fsr-3713	149	19	control	control	NOUN
fsr-3713	149	20	over	over	ADP
fsr-3713	149	21	use	use	NOUN
fsr-3713	149	22	or	or	CCONJ
fsr-3713	149	23	disposition	disposition	NOUN
fsr-3713	149	24	of	of	ADP
fsr-3713	149	25	the	the	DET
fsr-3713	149	26	trust	trust	NOUN
fsr-3713	149	27	principal	principal	NOUN
fsr-3713	149	28	.	.	PUNCT
fsr-3713	150	1	the	the	DET
fsr-3713	150	2	power	power	NOUN
fsr-3713	150	3	of	of	ADP
fsr-3713	150	4	appointment	appointment	NOUN
fsr-3713	150	5	trust	trust	NOUN
fsr-3713	150	6	is	be	AUX
fsr-3713	150	7	unique	unique	ADJ
fsr-3713	150	8	for	for	ADP
fsr-3713	150	9	just	just	ADV
fsr-3713	150	10	the	the	DET
fsr-3713	150	11	opposite	opposite	ADJ
fsr-3713	150	12	reason	reason	NOUN
fsr-3713	150	13	:	:	PUNCT
fsr-3713	150	14	it	it	PRON
fsr-3713	150	15	can	can	AUX
fsr-3713	150	16	extend	extend	VERB
fsr-3713	150	17	to	to	ADP
fsr-3713	150	18	the	the	DET
fsr-3713	150	19	surviving	surviving	NOUN
fsr-3713	150	20	spouse	spouse	NOUN
fsr-3713	150	21	an	an	DET
fsr-3713	150	22	unlimited	unlimited	ADJ
fsr-3713	150	23	power	power	NOUN
fsr-3713	150	24	to	to	PART
fsr-3713	150	25	dispose	dispose	VERB
fsr-3713	150	26	of	of	ADP
fsr-3713	150	27	trust	trust	NOUN
fsr-3713	150	28	principal	principal	NOUN
fsr-3713	150	29	to	to	ADP
fsr-3713	150	30	anyone	anyone	PRON
fsr-3713	150	31	during	during	ADP
fsr-3713	150	32	his	his	PRON
fsr-3713	150	33	or	or	CCONJ
fsr-3713	150	34	her	her	PRON
fsr-3713	150	35	lifetime	lifetime	NOUN
fsr-3713	150	36	or	or	CCONJ
fsr-3713	150	37	at	at	ADP
fsr-3713	150	38	death	death	NOUN
fsr-3713	150	39	.	.	PUNCT
fsr-3713	151	1	other	other	ADJ
fsr-3713	151	2	less	less	ADV
fsr-3713	151	3	used	used	ADJ
fsr-3713	151	4	marital	marital	ADJ
fsr-3713	151	5	dispositions	disposition	NOUN
fsr-3713	151	6	include	include	VERB
fsr-3713	151	7	the	the	DET
fsr-3713	151	8	estate	estate	NOUN
fsr-3713	151	9	trust	trust	NOUN
fsr-3713	151	10	,	,	PUNCT
fsr-3713	151	11	qualified	qualified	ADJ
fsr-3713	151	12	domestic	domestic	ADJ
fsr-3713	151	13	trust	trust	NOUN
fsr-3713	151	14	and	and	CCONJ
fsr-3713	151	15	a	a	DET
fsr-3713	151	16	generation	generation	NOUN
fsr-3713	151	17	-	-	PUNCT
fsr-3713	151	18	skipping	skip	VERB
fsr-3713	151	19	type	type	NOUN
fsr-3713	151	20	of	of	ADP
fsr-3713	151	21	qtrp	qtrp	PROPN
fsr-3713	151	22	trust	trust	NOUN
fsr-3713	151	23	.	.	PUNCT
fsr-3713	152	1	120	120	NUM
fsr-3713	152	2	financial	financial	ADJ
fsr-3713	152	3	services	service	NOUN
fsr-3713	152	4	review	review	NOUN
fsr-3713	152	5	,	,	PUNCT
fsr-3713	152	6	2(2	2(2	NUM
fsr-3713	152	7	)	)	PUNCT
fsr-3713	152	8	1993	1993	NUM
fsr-3713	152	9	table	table	NOUN
fsr-3713	152	10	4	4	NUM
fsr-3713	152	11	.	.	NOUN
fsr-3713	152	12	disposition	disposition	NOUN
fsr-3713	152	13	of	of	ADP
fsr-3713	152	14	marital	marital	ADJ
fsr-3713	152	15	share	share	NOUN
fsr-3713	152	16	to	to	ADP
fsr-3713	152	17	surviving	survive	VERB
fsr-3713	152	18	spouse	spouse	NOUN
fsr-3713	152	19	(	(	PUNCT
fsr-3713	152	20	percentage	percentage	NOUN
fsr-3713	152	21	of	of	ADP
fsr-3713	152	22	those	those	DET
fsr-3713	152	23	clients	client	NOUN
fsr-3713	152	24	having	have	VERB
fsr-3713	152	25	a	a	DET
fsr-3713	152	26	potential	potential	ADJ
fsr-3713	152	27	estate	estate	NOUN
fsr-3713	152	28	tax	tax	NOUN
fsr-3713	152	29	liability	liability	NOUN
fsr-3713	152	30	)	)	PUNCT
fsr-3713	152	31	interquartile	interquartile	NOUN
fsr-3713	152	32	%	%	INTJ
fsr-3713	152	33	not	not	PART
fsr-3713	152	34	using	use	VERB
fsr-3713	152	35	planning	planning	NOUN
fsr-3713	152	36	strategy	strategy	NOUN
fsr-3713	152	37	range	range	NOUN
fsr-3713	152	38	range	range	NOUN
fsr-3713	152	39	mean	mean	VERB
fsr-3713	152	40	at	at	ADP
fsr-3713	152	41	all	all	DET
fsr-3713	152	42	std	std	PROPN
fsr-3713	152	43	.	.	PUNCT
fsr-3713	153	1	dev	dev	PROPN
fsr-3713	153	2	.	.	PUNCT
fsr-3713	154	1	outright	outright	ADJ
fsr-3713	154	2	o-80	o-80	ADP
fsr-3713	154	3	%	%	NOUN
fsr-3713	154	4	5	5	NUM
fsr-3713	154	5	-	-	NUM
fsr-3713	154	6	-50	-50	NUM
fsr-3713	154	7	%	%	NOUN
fsr-3713	154	8	28.3	28.3	NUM
fsr-3713	154	9	%	%	NOUN
fsr-3713	154	10	19	19	NUM
fsr-3713	154	11	%	%	NOUN
fsr-3713	154	12	24	24	NUM
fsr-3713	154	13	%	%	NOUN
fsr-3713	154	14	standard	standard	PROPN
fsr-3713	154	15	qtip	qtip	PROPN
fsr-3713	154	16	trust	trust	PROPN
fsr-3713	154	17	o	o	PROPN
fsr-3713	154	18	-	-	PROPN
fsr-3713	154	19	loo%	loo%	PROPN
fsr-3713	154	20	20	20	NUM
fsr-3713	154	21	-	-	SYM
fsr-3713	154	22	60	60	NUM
fsr-3713	154	23	%	%	NOUN
fsr-3713	154	24	43.5	43.5	NUM
fsr-3713	154	25	%	%	NOUN
fsr-3713	154	26	7	7	NUM
fsr-3713	154	27	%	%	NOUN
fsr-3713	154	28	26	26	NUM
fsr-3713	154	29	%	%	NOUN
fsr-3713	154	30	power	power	NOUN
fsr-3713	154	31	of	of	ADP
fsr-3713	154	32	appointment	appointment	NOUN
fsr-3713	154	33	trust	trust	PROPN
fsr-3713	154	34	o	o	PROPN
fsr-3713	154	35	-	-	PROPN
fsr-3713	154	36	loo%	loo%	ADJ
fsr-3713	154	37	o-14	o-14	NOUN
fsr-3713	154	38	%	%	NOUN
fsr-3713	154	39	14.0	14.0	NUM
fsr-3713	154	40	%	%	NOUN
fsr-3713	154	41	40	40	NUM
fsr-3713	154	42	%	%	NOUN
fsr-3713	154	43	24	24	NUM
fsr-3713	154	44	%	%	NOUN
fsr-3713	154	45	estate	estate	NOUN
fsr-3713	154	46	trust	trust	NOUN
fsr-3713	154	47	o-90	o-90	ADV
fsr-3713	154	48	%	%	NOUN
fsr-3713	155	1	o	o	NOUN
fsr-3713	155	2	-	-	NOUN
fsr-3713	155	3	o%	o%	ADJ
fsr-3713	155	4	2.9	2.9	NUM
fsr-3713	155	5	%	%	NOUN
fsr-3713	155	6	85	85	NUM
fsr-3713	155	7	%	%	NOUN
fsr-3713	155	8	12	12	NUM
fsr-3713	155	9	%	%	NOUN
fsr-3713	155	10	qualified	qualified	ADJ
fsr-3713	155	11	domestic	domestic	ADJ
fsr-3713	155	12	trust	trust	NOUN
fsr-3713	155	13	o-20	o-20	NOUN
fsr-3713	155	14	%	%	NOUN
fsr-3713	155	15	o-5	o-5	NUM
fsr-3713	155	16	%	%	NOUN
fsr-3713	155	17	3.3	3.3	NUM
fsr-3713	155	18	%	%	NOUN
fsr-3713	155	19	34	34	NUM
fsr-3713	155	20	%	%	NOUN
fsr-3713	155	21	4	4	NUM
fsr-3713	155	22	%	%	NOUN
fsr-3713	155	23	reverse	reverse	NOUN
fsr-3713	155	24	qtip	qtip	NOUN
fsr-3713	155	25	election	election	NOUN
fsr-3713	155	26	trust	trust	PROPN
fsr-3713	155	27	o	o	PROPN
fsr-3713	155	28	-	-	PROPN
fsr-3713	155	29	loo%	loo%	PROPN
fsr-3713	155	30	5	5	NUM
fsr-3713	155	31	-	-	SYM
fsr-3713	155	32	35	35	NUM
fsr-3713	155	33	%	%	NOUN
fsr-3713	155	34	24.3	24.3	NUM
fsr-3713	155	35	%	%	NOUN
fsr-3713	155	36	27	27	NUM
fsr-3713	155	37	%	%	NOUN
fsr-3713	155	38	27	27	NUM
fsr-3713	155	39	%	%	NOUN
fsr-3713	155	40	any	any	DET
fsr-3713	155	41	two	two	NUM
fsr-3713	155	42	marital	marital	ADJ
fsr-3713	155	43	trusts	trust	NOUN
fsr-3713	155	44	o	o	ADJ
fsr-3713	155	45	-	-	NOUN
fsr-3713	155	46	loo%	loo%	VERB
fsr-3713	155	47	o-30	o-30	NOUN
fsr-3713	155	48	%	%	NOUN
fsr-3713	155	49	19.9	19.9	NUM
fsr-3713	155	50	%	%	NOUN
fsr-3713	155	51	26	26	NUM
fsr-3713	155	52	%	%	NOUN
fsr-3713	155	53	25	25	NUM
fsr-3713	155	54	%	%	NOUN
fsr-3713	155	55	any	any	DET
fsr-3713	155	56	three	three	NUM
fsr-3713	155	57	marital	marital	ADJ
fsr-3713	155	58	trusts	trust	NOUN
fsr-3713	155	59	o-80	o-80	VERB
fsr-3713	155	60	%	%	NOUN
fsr-3713	156	1	o	o	NOUN
fsr-3713	156	2	-	-	NOUN
fsr-3713	156	3	o%	o%	ADJ
fsr-3713	156	4	3.2	3.2	NUM
fsr-3713	156	5	%	%	NOUN
fsr-3713	156	6	22	22	NUM
fsr-3713	156	7	%	%	NOUN
fsr-3713	156	8	11	11	NUM
fsr-3713	156	9	%	%	NOUN
fsr-3713	156	10	any	any	DET
fsr-3713	156	11	four	four	NUM
fsr-3713	156	12	marital	marital	ADJ
fsr-3713	156	13	trusts	trust	NOUN
fsr-3713	156	14	o	o	ADJ
fsr-3713	156	15	-	-	NOUN
fsr-3713	156	16	loo%	loo%	ADJ
fsr-3713	156	17	o	o	NOUN
fsr-3713	156	18	-	-	PROPN
fsr-3713	156	19	o%	o%	ADJ
fsr-3713	156	20	1.5	1.5	NUM
fsr-3713	156	21	%	%	NOUN
fsr-3713	156	22	92	92	NUM
fsr-3713	156	23	%	%	NOUN
fsr-3713	156	24	11	11	NUM
fsr-3713	156	25	%	%	NOUN
fsr-3713	156	26	attorney	attorney	NOUN
fsr-3713	156	27	practices	practice	NOUN
fsr-3713	156	28	in	in	ADP
fsr-3713	156	29	disposing	dispose	VERB
fsr-3713	156	30	of	of	ADP
fsr-3713	156	31	the	the	DET
fsr-3713	156	32	marital	marital	ADJ
fsr-3713	156	33	share	share	NOUN
fsr-3713	156	34	attorneys	attorney	NOUN
fsr-3713	156	35	were	be	AUX
fsr-3713	156	36	asked	ask	VERB
fsr-3713	156	37	about	about	ADP
fsr-3713	156	38	the	the	DET
fsr-3713	156	39	frequency	frequency	NOUN
fsr-3713	156	40	with	with	ADP
fsr-3713	156	41	which	which	PRON
fsr-3713	156	42	their	their	PRON
fsr-3713	156	43	wealthier	wealthy	ADJ
fsr-3713	156	44	clients	client	NOUN
fsr-3713	156	45	used	use	VERB
fsr-3713	156	46	these	these	DET
fsr-3713	156	47	dispositions	disposition	NOUN
fsr-3713	156	48	of	of	ADP
fsr-3713	156	49	marital	marital	ADJ
fsr-3713	156	50	deduction	deduction	NOUN
fsr-3713	156	51	property	property	NOUN
fsr-3713	156	52	.	.	PUNCT
fsr-3713	157	1	the	the	DET
fsr-3713	157	2	results	result	NOUN
fsr-3713	157	3	are	be	AUX
fsr-3713	157	4	shown	show	VERB
fsr-3713	157	5	in	in	ADP
fsr-3713	157	6	table	table	NOUN
fsr-3713	157	7	4	4	NUM
fsr-3713	157	8	.	.	PUNCT
fsr-3713	158	1	the	the	DET
fsr-3713	158	2	most	most	ADV
fsr-3713	158	3	popular	popular	ADJ
fsr-3713	158	4	disposition	disposition	NOUN
fsr-3713	158	5	was	be	AUX
fsr-3713	158	6	to	to	ADP
fsr-3713	158	7	a	a	DET
fsr-3713	158	8	standard	standard	ADJ
fsr-3713	158	9	quip	quip	PROPN
fsr-3713	158	10	trust	trust	NOUN
fsr-3713	158	11	,	,	PUNCT
fsr-3713	158	12	with	with	ADP
fsr-3713	158	13	the	the	DET
fsr-3713	158	14	typical	typical	ADJ
fsr-3713	158	15	attorney	attorney	NOUN
fsr-3713	158	16	incorporating	incorporate	VERB
fsr-3713	158	17	it	it	PRON
fsr-3713	158	18	in	in	ADP
fsr-3713	158	19	the	the	DET
fsr-3713	158	20	plans	plan	NOUN
fsr-3713	158	21	of	of	ADP
fsr-3713	158	22	43.5	43.5	NUM
fsr-3713	158	23	percent	percent	NOUN
fsr-3713	158	24	of	of	ADP
fsr-3713	158	25	clients	client	NOUN
fsr-3713	158	26	(	(	PUNCT
fsr-3713	158	27	i.q	i.q	PROPN
fsr-3713	158	28	.	.	PROPN
fsr-3713	158	29	range	range	NOUN
fsr-3713	158	30	:	:	PUNCT
fsr-3713	158	31	20	20	NUM
fsr-3713	158	32	-	-	SYM
fsr-3713	158	33	60	60	NUM
fsr-3713	158	34	%	%	NOUN
fsr-3713	158	35	)	)	PUNCT
fsr-3713	158	36	.	.	PUNCT
fsr-3713	159	1	twenty	twenty	NUM
fsr-3713	159	2	-	-	PUNCT
fsr-3713	159	3	eight	eight	NUM
fsr-3713	159	4	point	point	NOUN
fsr-3713	159	5	three	three	NUM
fsr-3713	159	6	percent	percent	NOUN
fsr-3713	159	7	of	of	ADP
fsr-3713	159	8	the	the	DET
fsr-3713	159	9	typical	typical	ADJ
fsr-3713	159	10	attorney	attorney	NOUN
fsr-3713	159	11	’s	’s	PART
fsr-3713	159	12	clients	client	NOUN
fsr-3713	159	13	provided	provide	VERB
fsr-3713	159	14	for	for	ADP
fsr-3713	159	15	an	an	DET
fsr-3713	159	16	outright	outright	ADJ
fsr-3713	159	17	disposition	disposition	NOUN
fsr-3713	159	18	to	to	ADP
fsr-3713	159	19	the	the	DET
fsr-3713	159	20	surviving	surviving	NOUN
fsr-3713	159	21	spouse	spouse	NOUN
fsr-3713	159	22	(	(	PUNCT
fsr-3713	159	23	i.q	i.q	PROPN
fsr-3713	159	24	.	.	PROPN
fsr-3713	159	25	range	range	NOUN
fsr-3713	159	26	:	:	PUNCT
fsr-3713	159	27	5	5	NUM
fsr-3713	159	28	-	-	SYM
fsr-3713	159	29	50	50	NUM
fsr-3713	159	30	%	%	NOUN
fsr-3713	159	31	)	)	PUNCT
fsr-3713	159	32	,	,	PUNCT
fsr-3713	159	33	while	while	SCONJ
fsr-3713	159	34	14.0	14.0	NUM
fsr-3713	159	35	percent	percent	NOUN
fsr-3713	159	36	incorporated	incorporate	VERB
fsr-3713	159	37	a	a	DET
fsr-3713	159	38	power	power	NOUN
fsr-3713	159	39	of	of	ADP
fsr-3713	159	40	appointment	appointment	NOUN
fsr-3713	159	41	trust	trust	NOUN
fsr-3713	159	42	(	(	PUNCT
fsr-3713	159	43	i.q	i.q	PROPN
fsr-3713	159	44	.	.	PROPN
fsr-3713	159	45	range	range	PROPN
fsr-3713	159	46	:	:	PUNCT
fsr-3713	159	47	&	&	CCONJ
fsr-3713	159	48	14	14	NUM
fsr-3713	159	49	%	%	NOUN
fsr-3713	159	50	)	)	PUNCT
fsr-3713	159	51	,	,	PUNCT
fsr-3713	159	52	2.9	2.9	NUM
fsr-3713	159	53	percent	percent	NOUN
fsr-3713	159	54	an	an	DET
fsr-3713	159	55	estate	estate	NOUN
fsr-3713	159	56	trust	trust	NOUN
fsr-3713	159	57	and	and	CCONJ
fsr-3713	159	58	3.3	3.3	NUM
fsr-3713	159	59	percent	percent	NOUN
fsr-3713	159	60	a	a	DET
fsr-3713	159	61	qualified	qualified	ADJ
fsr-3713	159	62	domestic	domestic	ADJ
fsr-3713	159	63	trust	trust	NOUN
fsr-3713	159	64	.	.	PUNCT
fsr-3713	160	1	in	in	ADP
fsr-3713	160	2	addition	addition	NOUN
fsr-3713	160	3	,	,	PUNCT
fsr-3713	160	4	24.3	24.3	NUM
fsr-3713	160	5	percent	percent	NOUN
fsr-3713	160	6	of	of	ADP
fsr-3713	160	7	clients	client	NOUN
fsr-3713	160	8	used	use	VERB
fsr-3713	160	9	a	a	DET
fsr-3713	160	10	generation	generation	NOUN
fsr-3713	160	11	-	-	PUNCT
fsr-3713	160	12	skipping	skip	VERB
fsr-3713	160	13	qtip	qtip	NOUN
fsr-3713	160	14	trust	trust	NOUN
fsr-3713	160	15	incorporating	incorporate	VERB
fsr-3713	160	16	a	a	DET
fsr-3713	160	17	“	"	PUNCT
fsr-3713	160	18	reverse	reverse	ADJ
fsr-3713	160	19	election	election	NOUN
fsr-3713	160	20	”	"	PUNCT
fsr-3713	160	21	(	(	PUNCT
fsr-3713	160	22	i.q	i.q	PROPN
fsr-3713	160	23	.	.	PROPN
fsr-3713	160	24	range	range	NOUN
fsr-3713	160	25	:	:	PUNCT
fsr-3713	160	26	5	5	NUM
fsr-3713	160	27	-	-	SYM
fsr-3713	160	28	35	35	NUM
fsr-3713	160	29	%	%	NOUN
fsr-3713	160	30	)	)	PUNCT
fsr-3713	160	31	.	.	PUNCT
fsr-3713	161	1	finally	finally	ADV
fsr-3713	161	2	,	,	PUNCT
fsr-3713	161	3	since	since	SCONJ
fsr-3713	161	4	it	it	PRON
fsr-3713	161	5	is	be	AUX
fsr-3713	161	6	possible	possible	ADJ
fsr-3713	161	7	to	to	PART
fsr-3713	161	8	include	include	VERB
fsr-3713	161	9	more	more	ADJ
fsr-3713	161	10	than	than	ADP
fsr-3713	161	11	one	one	NUM
fsr-3713	161	12	marital	marital	ADJ
fsr-3713	161	13	disposition	disposition	NOUN
fsr-3713	161	14	in	in	ADP
fsr-3713	161	15	a	a	DET
fsr-3713	161	16	single	single	ADJ
fsr-3713	161	17	plan	plan	NOUN
fsr-3713	161	18	,	,	PUNCT
fsr-3713	161	19	the	the	DET
fsr-3713	161	20	survey	survey	NOUN
fsr-3713	161	21	asked	ask	VERB
fsr-3713	161	22	about	about	ADP
fsr-3713	161	23	that	that	PRON
fsr-3713	161	24	and	and	CCONJ
fsr-3713	161	25	discerned	discern	VERB
fsr-3713	161	26	that	that	SCONJ
fsr-3713	161	27	the	the	DET
fsr-3713	161	28	typical	typical	ADJ
fsr-3713	161	29	attorney	attorney	NOUN
fsr-3713	161	30	included	include	VERB
fsr-3713	161	31	two	two	NUM
fsr-3713	161	32	of	of	ADP
fsr-3713	161	33	these	these	DET
fsr-3713	161	34	marital	marital	ADJ
fsr-3713	161	35	trusts	trust	NOUN
fsr-3713	161	36	in	in	ADP
fsr-3713	161	37	19.9	19.9	NUM
fsr-3713	161	38	percent	percent	NOUN
fsr-3713	161	39	of	of	ADP
fsr-3713	161	40	client	client	NOUN
fsr-3713	161	41	estate	estate	NOUN
fsr-3713	161	42	plans	plan	NOUN
fsr-3713	161	43	(	(	PUNCT
fsr-3713	161	44	i.q	i.q	NOUN
fsr-3713	161	45	.	.	NOUN
fsr-3713	161	46	range	range	NOUN
fsr-3713	161	47	:	:	PUNCT
fsr-3713	161	48	c&30	c&30	NOUN
fsr-3713	161	49	%	%	NOUN
fsr-3713	161	50	)	)	PUNCT
fsr-3713	161	51	,	,	PUNCT
fsr-3713	161	52	three	three	NUM
fsr-3713	161	53	of	of	ADP
fsr-3713	161	54	these	these	DET
fsr-3713	161	55	trusts	trust	NOUN
fsr-3713	161	56	in	in	ADP
fsr-3713	161	57	3.2	3.2	NUM
fsr-3713	161	58	percent	percent	NOUN
fsr-3713	161	59	of	of	ADP
fsr-3713	161	60	client	client	NOUN
fsr-3713	161	61	plans	plan	NOUN
fsr-3713	161	62	,	,	PUNCT
fsr-3713	161	63	and	and	CCONJ
fsr-3713	161	64	four	four	NUM
fsr-3713	161	65	of	of	ADP
fsr-3713	161	66	these	these	DET
fsr-3713	161	67	trusts	trust	NOUN
fsr-3713	161	68	in	in	ADP
fsr-3713	161	69	1.5	1.5	NUM
fsr-3713	161	70	percent	percent	NOUN
fsr-3713	161	71	of	of	ADP
fsr-3713	161	72	plans	plan	NOUN
fsr-3713	161	73	.	.	PUNCT
fsr-3713	162	1	in	in	ADP
fsr-3713	162	2	view	view	NOUN
fsr-3713	162	3	of	of	ADP
fsr-3713	162	4	the	the	DET
fsr-3713	162	5	fact	fact	NOUN
fsr-3713	162	6	that	that	SCONJ
fsr-3713	162	7	efficient	efficient	ADJ
fsr-3713	162	8	planning	planning	NOUN
fsr-3713	162	9	for	for	ADP
fsr-3713	162	10	the	the	DET
fsr-3713	162	11	generation	generation	NOUN
fsr-3713	162	12	-	-	PUNCT
fsr-3713	162	13	skipping	skip	VERB
fsr-3713	162	14	transfer	transfer	NOUN
fsr-3713	162	15	tax	tax	NOUN
fsr-3713	162	16	often	often	ADV
fsr-3713	162	17	requires	require	VERB
fsr-3713	162	18	the	the	DET
fsr-3713	162	19	use	use	NOUN
fsr-3713	162	20	of	of	ADP
fsr-3713	162	21	multiple	multiple	ADJ
fsr-3713	162	22	marital	marital	ADJ
fsr-3713	162	23	trusts	trust	NOUN
fsr-3713	162	24	,	,	PUNCT
fsr-3713	162	25	it	it	PRON
fsr-3713	162	26	is	be	AUX
fsr-3713	162	27	somewhat	somewhat	ADV
fsr-3713	162	28	puzzling	puzzling	ADJ
fsr-3713	162	29	to	to	PART
fsr-3713	162	30	learn	learn	VERB
fsr-3713	162	31	that	that	SCONJ
fsr-3713	162	32	these	these	DET
fsr-3713	162	33	experienced	experienced	ADJ
fsr-3713	162	34	planners	planner	NOUN
fsr-3713	162	35	did	do	AUX
fsr-3713	162	36	not	not	PART
fsr-3713	162	37	use	use	VERB
fsr-3713	162	38	at	at	ADV
fsr-3713	162	39	least	least	ADV
fsr-3713	162	40	two	two	NUM
fsr-3713	162	41	marital	marital	ADJ
fsr-3713	162	42	trusts	trust	NOUN
fsr-3713	162	43	in	in	ADP
fsr-3713	162	44	larger	large	ADJ
fsr-3713	162	45	numbers	number	NOUN
fsr-3713	162	46	.	.	PUNCT
fsr-3713	163	1	iv	iv	X
fsr-3713	163	2	.	.	PUNCT
fsr-3713	163	3	postmortem	postmortem	NOUN
fsr-3713	163	4	tax	tax	NOUN
fsr-3713	163	5	and	and	CCONJ
fsr-3713	163	6	liquidity	liquidity	NOUN
fsr-3713	163	7	planning	planning	NOUN
fsr-3713	163	8	the	the	DET
fsr-3713	163	9	survey	survey	NOUN
fsr-3713	163	10	asked	ask	VERB
fsr-3713	163	11	several	several	ADJ
fsr-3713	163	12	questions	question	NOUN
fsr-3713	163	13	relating	relate	VERB
fsr-3713	163	14	to	to	ADP
fsr-3713	163	15	other	other	ADJ
fsr-3713	163	16	deathtime	deathtime	ADJ
fsr-3713	163	17	planning	planning	NOUN
fsr-3713	163	18	techniques	technique	NOUN
fsr-3713	163	19	.	.	PUNCT
fsr-3713	164	1	attorneys	attorney	NOUN
fsr-3713	164	2	were	be	AUX
fsr-3713	164	3	asked	ask	VERB
fsr-3713	164	4	to	to	PART
fsr-3713	164	5	answer	answer	VERB
fsr-3713	164	6	these	these	DET
fsr-3713	164	7	questions	question	NOUN
fsr-3713	164	8	only	only	ADV
fsr-3713	164	9	with	with	ADP
fsr-3713	164	10	reference	reference	NOUN
fsr-3713	164	11	to	to	ADP
fsr-3713	164	12	those	those	DET
fsr-3713	164	13	decedent	decedent	ADJ
fsr-3713	164	14	-	-	PUNCT
fsr-3713	164	15	clients	client	NOUN
fsr-3713	164	16	for	for	ADP
fsr-3713	164	17	whom	whom	PRON
fsr-3713	164	18	a	a	DET
fsr-3713	164	19	federal	federal	ADJ
fsr-3713	164	20	estate	estate	NOUN
fsr-3713	164	21	tax	tax	NOUN
fsr-3713	164	22	return	return	NOUN
fsr-3713	164	23	was	be	AUX
fsr-3713	164	24	filed	file	VERB
fsr-3713	164	25	during	during	ADP
fsr-3713	164	26	the	the	DET
fsr-3713	164	27	preceding	precede	VERB
fsr-3713	164	28	twelve	twelve	NUM
fsr-3713	164	29	months	month	NOUN
fsr-3713	164	30	.	.	PUNCT
fsr-3713	165	1	the	the	DET
fsr-3713	165	2	results	result	NOUN
fsr-3713	165	3	are	be	AUX
fsr-3713	165	4	shown	show	VERB
fsr-3713	165	5	in	in	ADP
fsr-3713	165	6	table	table	NOUN
fsr-3713	165	7	5	5	NUM
fsr-3713	165	8	.	.	PUNCT
fsr-3713	166	1	what	what	DET
fsr-3713	166	2	strategies	strategy	NOUN
fsr-3713	166	3	are	be	AUX
fsr-3713	166	4	estate	estate	NOUN
fsr-3713	166	5	pkmners	pkmner	NOUN
fsr-3713	166	6	recommending	recommend	VERB
fsr-3713	166	7	?	?	PUNCT
fsr-3713	167	1	121	121	NUM
fsr-3713	167	2	table	table	NOUN
fsr-3713	167	3	5	5	NUM
fsr-3713	167	4	.	.	PUNCT
fsr-3713	167	5	postmortem	postmortem	NOUN
fsr-3713	167	6	tax	tax	NOUN
fsr-3713	167	7	and	and	CCONJ
fsr-3713	167	8	liquidity	liquidity	NOUN
fsr-3713	167	9	planning	planning	NOUN
fsr-3713	167	10	(	(	PUNCT
fsr-3713	167	11	number	number	NOUN
fsr-3713	167	12	/	/	SYM
fsr-3713	167	13	percentage	percentage	NOUN
fsr-3713	167	14	of	of	ADP
fsr-3713	167	15	clients	client	NOUN
fsr-3713	167	16	for	for	ADP
fsr-3713	167	17	whom	whom	PRON
fsr-3713	167	18	a	a	DET
fsr-3713	167	19	federal	federal	ADJ
fsr-3713	167	20	estate	estate	NOUN
fsr-3713	167	21	tax	tax	NOUN
fsr-3713	167	22	return	return	NOUN
fsr-3713	167	23	wasjilid	wasjilid	ADV
fsr-3713	167	24	)	)	PUNCT
fsr-3713	167	25	interquartile	interquartile	NOUN
fsr-3713	167	26	%	%	INTJ
fsr-3713	167	27	not	not	PART
fsr-3713	167	28	using	use	VERB
fsr-3713	167	29	range	range	NOUN
fsr-3713	167	30	range	range	NOUN
fsr-3713	167	31	mean	mean	NOUN
fsr-3713	167	32	at	at	ADP
fsr-3713	167	33	all	all	DET
fsr-3713	167	34	std	std	PROPN
fsr-3713	167	35	.	.	PUNCT
fsr-3713	167	36	dev	dev	PROPN
fsr-3713	167	37	.	.	PUNCT
fsr-3713	168	1	o	o	X
fsr-3713	168	2	-	-	PUNCT
fsr-3713	168	3	so	so	ADV
fsr-3713	168	4	4	4	NUM
fsr-3713	168	5	-	-	SYM
fsr-3713	168	6	10	10	NUM
fsr-3713	168	7	8.8	8.8	NUM
fsr-3713	168	8	n	n	CCONJ
fsr-3713	168	9	/	/	SYM
fsr-3713	168	10	a	a	DET
fsr-3713	168	11	8	8	NUM
fsr-3713	168	12	number	number	NOUN
fsr-3713	168	13	of	of	ADP
fsr-3713	168	14	estate	estate	NOUN
fsr-3713	168	15	tax	tax	NOUN
fsr-3713	168	16	returns	return	NOUN
fsr-3713	168	17	filed	file	VERB
fsr-3713	168	18	by	by	ADP
fsr-3713	168	19	anyone	anyone	PRON
fsr-3713	168	20	estate	estate	NOUN
fsr-3713	168	21	tax	tax	NOUN
fsr-3713	168	22	returns	return	NOUN
fsr-3713	168	23	actually	actually	ADV
fsr-3713	168	24	prepared	prepare	VERB
fsr-3713	168	25	by	by	ADP
fsr-3713	168	26	respondent	respondent	NOUN
fsr-3713	168	27	or	or	CCONJ
fsr-3713	168	28	respondent	respondent	NOUN
fsr-3713	168	29	’s	’s	PART
fsr-3713	168	30	firm	firm	ADJ
fsr-3713	168	31	flower	flower	NOUN
fsr-3713	168	32	bonds	bond	NOUN
fsr-3713	168	33	section	section	VERB
fsr-3713	168	34	6	6	NUM
fsr-3713	168	35	166	166	NUM
fsr-3713	168	36	deferral	deferral	ADJ
fsr-3713	168	37	section	section	NOUN
fsr-3713	168	38	2032a	2032a	PROPN
fsr-3713	168	39	valuation	valuation	PROPN
fsr-3713	168	40	alternate	alternate	PROPN
fsr-3713	168	41	valuation	valuation	NOUN
fsr-3713	168	42	date	date	NOUN
fsr-3713	168	43	o-100	o-100	VERB
fsr-3713	168	44	%	%	NOUN
fsr-3713	168	45	22.5	22.5	NUM
fsr-3713	168	46	-	-	SYM
fsr-3713	168	47	100	100	NUM
fsr-3713	168	48	%	%	NOUN
fsr-3713	168	49	68.5	68.5	NUM
fsr-3713	168	50	%	%	NOUN
fsr-3713	168	51	11	11	NUM
fsr-3713	168	52	%	%	NOUN
fsr-3713	168	53	41	41	NUM
fsr-3713	168	54	%	%	NOUN
fsr-3713	168	55	o-20	o-20	NOUN
fsr-3713	168	56	%	%	NOUN
fsr-3713	168	57	o	o	NOUN
fsr-3713	168	58	-	-	NOUN
fsr-3713	168	59	o%	o%	ADJ
fsr-3713	168	60	.6	.6	NUM
fsr-3713	168	61	%	%	NOUN
fsr-3713	168	62	94	94	NUM
fsr-3713	168	63	%	%	NOUN
fsr-3713	168	64	3	3	NUM
fsr-3713	168	65	%	%	NOUN
fsr-3713	168	66	o-100	o-100	NOUN
fsr-3713	168	67	%	%	NOUN
fsr-3713	168	68	o-10	o-10	SYM
fsr-3713	168	69	%	%	NOUN
fsr-3713	168	70	10.0	10.0	NUM
fsr-3713	168	71	%	%	NOUN
fsr-3713	168	72	50	50	NUM
fsr-3713	168	73	%	%	NOUN
fsr-3713	168	74	20	20	NUM
fsr-3713	168	75	%	%	NOUN
fsr-3713	168	76	o-100	o-100	NOUN
fsr-3713	168	77	%	%	NOUN
fsr-3713	168	78	o	o	NOUN
fsr-3713	168	79	-	-	NOUN
fsr-3713	168	80	o%	o%	ADJ
fsr-3713	168	81	2.4	2.4	NUM
fsr-3713	168	82	%	%	NOUN
fsr-3713	168	83	85	85	NUM
fsr-3713	168	84	%	%	NOUN
fsr-3713	168	85	10	10	NUM
fsr-3713	168	86	%	%	NOUN
fsr-3713	168	87	o-67	o-67	NUM
fsr-3713	168	88	%	%	NOUN
fsr-3713	168	89	o-20	o-20	NOUN
fsr-3713	168	90	%	%	NOUN
fsr-3713	168	91	10.7	10.7	NUM
fsr-3713	168	92	%	%	NOUN
fsr-3713	168	93	50	50	NUM
fsr-3713	168	94	%	%	NOUN
fsr-3713	168	95	15	15	NUM
fsr-3713	168	96	%	%	NOUN
fsr-3713	168	97	federal	federal	ADJ
fsr-3713	168	98	estate	estate	NOUN
fsr-3713	168	99	tax	tax	NOUN
fsr-3713	168	100	return	return	NOUN
fsr-3713	168	101	preparation	preparation	NOUN
fsr-3713	168	102	a	a	DET
fsr-3713	168	103	federal	federal	ADJ
fsr-3713	168	104	estate	estate	NOUN
fsr-3713	168	105	tax	tax	NOUN
fsr-3713	168	106	return	return	NOUN
fsr-3713	168	107	must	must	AUX
fsr-3713	168	108	be	be	AUX
fsr-3713	168	109	filed	file	VERB
fsr-3713	168	110	for	for	ADP
fsr-3713	168	111	any	any	DET
fsr-3713	168	112	decedent	decedent	NOUN
fsr-3713	168	113	whose	whose	DET
fsr-3713	168	114	taxable	taxable	ADJ
fsr-3713	168	115	base	base	NOUN
fsr-3713	168	116	exceeds	exceed	VERB
fsr-3713	168	117	$	$	SYM
fsr-3713	168	118	600,000	600,000	NUM
fsr-3713	168	119	.	.	PUNCT
fsr-3713	169	1	one	one	NUM
fsr-3713	169	2	hundred	hundred	NUM
fsr-3713	169	3	seven	seven	NUM
fsr-3713	169	4	out	out	ADP
fsr-3713	169	5	of	of	ADP
fsr-3713	169	6	120	120	NUM
fsr-3713	169	7	attorneys	attorney	NOUN
fsr-3713	169	8	(	(	PUNCT
fsr-3713	169	9	89	89	NUM
fsr-3713	169	10	percent	percent	NOUN
fsr-3713	169	11	)	)	PUNCT
fsr-3713	169	12	reported	report	VERB
fsr-3713	169	13	having	have	VERB
fsr-3713	169	14	at	at	ADV
fsr-3713	169	15	least	least	ADV
fsr-3713	169	16	one	one	NUM
fsr-3713	169	17	client	client	NOUN
fsr-3713	169	18	who	who	PRON
fsr-3713	169	19	died	die	VERB
fsr-3713	169	20	during	during	ADP
fsr-3713	169	21	the	the	DET
fsr-3713	169	22	previous	previous	ADJ
fsr-3713	169	23	twelve	twelve	NUM
fsr-3713	169	24	months	month	NOUN
fsr-3713	169	25	for	for	ADP
fsr-3713	169	26	which	which	PRON
fsr-3713	169	27	an	an	DET
fsr-3713	169	28	estate	estate	NOUN
fsr-3713	169	29	tax	tax	NOUN
fsr-3713	169	30	return	return	NOUN
fsr-3713	169	31	had	have	VERB
fsr-3713	169	32	to	to	PART
fsr-3713	169	33	be	be	AUX
fsr-3713	169	34	filed	file	VERB
fsr-3713	169	35	.	.	PUNCT
fsr-3713	170	1	the	the	DET
fsr-3713	170	2	number	number	NOUN
fsr-3713	170	3	of	of	ADP
fsr-3713	170	4	returns	return	NOUN
fsr-3713	170	5	filed	file	VERB
fsr-3713	170	6	by	by	ADP
fsr-3713	170	7	either	either	CCONJ
fsr-3713	170	8	the	the	DET
fsr-3713	170	9	attorney	attorney	NOUN
fsr-3713	170	10	,	,	PUNCT
fsr-3713	170	11	the	the	DET
fsr-3713	170	12	firm	firm	NOUN
fsr-3713	170	13	,	,	PUNCT
fsr-3713	170	14	or	or	CCONJ
fsr-3713	170	15	others	other	NOUN
fsr-3713	170	16	,	,	PUNCT
fsr-3713	170	17	ranged	range	VERB
fsr-3713	170	18	from	from	ADP
fsr-3713	170	19	one	one	NUM
fsr-3713	170	20	to	to	ADP
fsr-3713	170	21	fifty	fifty	NUM
fsr-3713	170	22	(	(	PUNCT
fsr-3713	170	23	i.q	i.q	PROPN
fsr-3713	170	24	.	.	NOUN
fsr-3713	170	25	range	range	NOUN
fsr-3713	170	26	:	:	PUNCT
fsr-3713	170	27	4	4	NUM
fsr-3713	170	28	to	to	PART
fsr-3713	170	29	10	10	NUM
fsr-3713	170	30	returns	return	NOUN
fsr-3713	170	31	)	)	PUNCT
fsr-3713	170	32	.	.	PUNCT
fsr-3713	171	1	the	the	DET
fsr-3713	171	2	typical	typical	ADJ
fsr-3713	171	3	attorney	attorney	NOUN
fsr-3713	171	4	had	have	VERB
fsr-3713	171	5	8.8	8.8	NUM
fsr-3713	171	6	decedents	decedent	NOUN
fsr-3713	171	7	for	for	ADP
fsr-3713	171	8	which	which	PRON
fsr-3713	171	9	returns	return	NOUN
fsr-3713	171	10	were	be	AUX
fsr-3713	171	11	filed	file	VERB
fsr-3713	171	12	,	,	PUNCT
fsr-3713	171	13	and	and	CCONJ
fsr-3713	171	14	that	that	DET
fsr-3713	171	15	attorney	attorney	NOUN
fsr-3713	171	16	or	or	CCONJ
fsr-3713	171	17	his	his	PRON
fsr-3713	171	18	or	or	CCONJ
fsr-3713	171	19	her	her	PRON
fsr-3713	171	20	firm	firm	NOUN
fsr-3713	171	21	actually	actually	ADV
fsr-3713	171	22	filed	file	VERB
fsr-3713	171	23	68.5	68.5	NUM
fsr-3713	171	24	percent	percent	NOUN
fsr-3713	171	25	of	of	ADP
fsr-3713	171	26	these	these	DET
fsr-3713	171	27	returns	return	NOUN
fsr-3713	171	28	.	.	PUNCT
fsr-3713	172	1	flower	flower	NOUN
fsr-3713	172	2	bonds	bond	NOUN
fsr-3713	172	3	only	only	ADV
fsr-3713	172	4	seven	seven	NUM
fsr-3713	172	5	out	out	ADP
fsr-3713	172	6	of	of	ADP
fsr-3713	172	7	122	122	NUM
fsr-3713	172	8	attorneys	attorney	NOUN
fsr-3713	172	9	(	(	PUNCT
fsr-3713	172	10	6	6	NUM
fsr-3713	172	11	%	%	NOUN
fsr-3713	172	12	)	)	PUNCT
fsr-3713	172	13	reported	report	VERB
fsr-3713	172	14	purchasing	purchase	VERB
fsr-3713	172	15	flower	flower	NOUN
fsr-3713	172	16	bonds	bond	NOUN
fsr-3713	172	17	for	for	ADP
fsr-3713	172	18	their	their	PRON
fsr-3713	172	19	tax	tax	NOUN
fsr-3713	172	20	return	return	NOUN
fsr-3713	172	21	decedents	decedent	NOUN
fsr-3713	172	22	.	.	PUNCT
fsr-3713	173	1	flower	flower	NOUN
fsr-3713	173	2	bonds	bond	NOUN
fsr-3713	173	3	are	be	AUX
fsr-3713	173	4	certain	certain	ADJ
fsr-3713	173	5	u.s	u.s	PROPN
fsr-3713	173	6	.	.	PROPN
fsr-3713	173	7	treasury	treasury	PROPN
fsr-3713	173	8	bonds	bond	NOUN
fsr-3713	173	9	purchased	purchase	VERB
fsr-3713	173	10	on	on	ADP
fsr-3713	173	11	behalf	behalf	NOUN
fsr-3713	173	12	of	of	ADP
fsr-3713	173	13	the	the	DET
fsr-3713	173	14	client	client	NOUN
fsr-3713	173	15	shortly	shortly	ADV
fsr-3713	173	16	before	before	ADP
fsr-3713	173	17	death	death	NOUN
fsr-3713	173	18	at	at	ADP
fsr-3713	173	19	discount	discount	NOUN
fsr-3713	173	20	and	and	CCONJ
fsr-3713	173	21	redeemed	redeem	VERB
fsr-3713	173	22	at	at	ADP
fsr-3713	173	23	face	face	NOUN
fsr-3713	173	24	value	value	NOUN
fsr-3713	173	25	in	in	ADP
fsr-3713	173	26	payment	payment	NOUN
fsr-3713	173	27	of	of	ADP
fsr-3713	173	28	the	the	DET
fsr-3713	173	29	estate	estate	NOUN
fsr-3713	173	30	tax	tax	NOUN
fsr-3713	173	31	.	.	PUNCT
fsr-3713	174	1	during	during	ADP
fsr-3713	174	2	current	current	ADJ
fsr-3713	174	3	periods	period	NOUN
fsr-3713	174	4	of	of	ADP
fsr-3713	174	5	low	low	ADJ
fsr-3713	174	6	interest	interest	NOUN
fsr-3713	174	7	rates	rate	NOUN
fsr-3713	174	8	,	,	PUNCT
fsr-3713	174	9	flower	flower	NOUN
fsr-3713	174	10	bonds	bond	NOUN
fsr-3713	174	11	are	be	AUX
fsr-3713	174	12	not	not	PART
fsr-3713	174	13	attractive	attractive	ADJ
fsr-3713	174	14	because	because	SCONJ
fsr-3713	174	15	their	their	PRON
fsr-3713	174	16	purchase	purchase	NOUN
fsr-3713	174	17	discount	discount	NOUN
fsr-3713	174	18	is	be	AUX
fsr-3713	174	19	minimal	minimal	ADJ
fsr-3713	174	20	.	.	PUNCT
fsr-3713	175	1	during	during	ADP
fsr-3713	175	2	1991	1991	NUM
fsr-3713	175	3	,	,	PUNCT
fsr-3713	175	4	that	that	DET
fsr-3713	175	5	discount	discount	NOUN
fsr-3713	175	6	averaged	average	VERB
fsr-3713	175	7	only	only	ADV
fsr-3713	175	8	about	about	ADV
fsr-3713	175	9	five	five	NUM
fsr-3713	175	10	percent	percent	NOUN
fsr-3713	175	11	.	.	PUNCT
fsr-3713	176	1	section	section	NOUN
fsr-3713	176	2	6166	6166	NUM
fsr-3713	176	3	deferral	deferral	ADJ
fsr-3713	176	4	section	section	NOUN
fsr-3713	176	5	6166	6166	NUM
fsr-3713	176	6	offers	offer	VERB
fsr-3713	176	7	qualifying	qualify	VERB
fsr-3713	176	8	estates	estate	NOUN
fsr-3713	176	9	of	of	ADP
fsr-3713	176	10	closely	closely	ADV
fsr-3713	176	11	held	hold	VERB
fsr-3713	176	12	business	business	NOUN
fsr-3713	176	13	-	-	PUNCT
fsr-3713	176	14	owning	own	VERB
fsr-3713	176	15	dece	dece	PROPN
fsr-3713	176	16	dents	dent	VERB
fsr-3713	176	17	a	a	DET
fsr-3713	176	18	method	method	NOUN
fsr-3713	176	19	of	of	ADP
fsr-3713	176	20	paying	pay	VERB
fsr-3713	176	21	the	the	DET
fsr-3713	176	22	estate	estate	NOUN
fsr-3713	176	23	tax	tax	NOUN
fsr-3713	176	24	in	in	ADP
fsr-3713	176	25	10	10	NUM
fsr-3713	176	26	annual	annual	ADJ
fsr-3713	176	27	installments	installment	NOUN
fsr-3713	176	28	beginning	begin	VERB
fsr-3713	176	29	four	four	NUM
fsr-3713	176	30	years	year	NOUN
fsr-3713	176	31	after	after	ADP
fsr-3713	176	32	death	death	NOUN
fsr-3713	176	33	.	.	PUNCT
fsr-3713	177	1	forty	forty	NUM
fsr-3713	177	2	-	-	PUNCT
fsr-3713	177	3	six	six	NUM
fsr-3713	177	4	percent	percent	NOUN
fsr-3713	177	5	of	of	ADP
fsr-3713	177	6	attorney	attorney	NOUN
fsr-3713	177	7	respondents	respondent	NOUN
fsr-3713	177	8	indicated	indicate	VERB
fsr-3713	177	9	they	they	PRON
fsr-3713	177	10	elected	elect	VERB
fsr-3713	177	11	section	section	NOUN
fsr-3713	177	12	6166	6166	NUM
fsr-3713	177	13	deferral	deferral	NOUN
fsr-3713	177	14	for	for	ADP
fsr-3713	177	15	at	at	ADV
fsr-3713	177	16	least	least	ADJ
fsr-3713	177	17	one	one	NUM
fsr-3713	177	18	of	of	ADP
fsr-3713	177	19	their	their	PRON
fsr-3713	177	20	estate	estate	NOUN
fsr-3713	177	21	tax	tax	NOUN
fsr-3713	177	22	return	return	NOUN
fsr-3713	177	23	decedents	decedent	NOUN
fsr-3713	177	24	,	,	PUNCT
fsr-3713	177	25	and	and	CCONJ
fsr-3713	177	26	eighteen	eighteen	NUM
fsr-3713	177	27	percent	percent	NOUN
fsr-3713	177	28	so	so	ADV
fsr-3713	177	29	elected	elect	VERB
fsr-3713	177	30	for	for	ADP
fsr-3713	177	31	twenty	twenty	NUM
fsr-3713	177	32	or	or	CCONJ
fsr-3713	177	33	more	more	ADJ
fsr-3713	177	34	percent	percent	NOUN
fsr-3713	177	35	(	(	PUNCT
fsr-3713	177	36	iq	iq	NOUN
fsr-3713	177	37	.	.	PUNCT
fsr-3713	178	1	range	range	NOUN
fsr-3713	178	2	:	:	PUNCT
fsr-3713	178	3	election	election	NOUN
fsr-3713	178	4	made	make	VERB
fsr-3713	178	5	for	for	ADP
fsr-3713	178	6	o-10	o-10	NOUN
fsr-3713	178	7	percent	percent	NOUN
fsr-3713	178	8	of	of	ADP
fsr-3713	178	9	clients	client	NOUN
fsr-3713	178	10	)	)	PUNCT
fsr-3713	178	11	.	.	PUNCT
fsr-3713	179	1	the	the	DET
fsr-3713	179	2	typical	typical	ADJ
fsr-3713	179	3	attorney	attorney	NOUN
fsr-3713	179	4	made	make	VERB
fsr-3713	179	5	this	this	DET
fsr-3713	179	6	election	election	NOUN
fsr-3713	179	7	for	for	ADP
fsr-3713	179	8	10.0	10.0	NUM
fsr-3713	179	9	percent	percent	NOUN
fsr-3713	179	10	of	of	ADP
fsr-3713	179	11	this	this	DET
fsr-3713	179	12	subset	subset	NOUN
fsr-3713	179	13	of	of	ADP
fsr-3713	179	14	clients	client	NOUN
fsr-3713	179	15	.	.	PUNCT
fsr-3713	180	1	122	122	NUM
fsr-3713	180	2	financialservicesreview,2(2	financialservicesreview,2(2	NOUN
fsr-3713	180	3	)	)	PUNCT
fsr-3713	180	4	1993	1993	NUM
fsr-3713	180	5	section	section	NOUN
fsr-3713	180	6	2032a	2032a	PROPN
fsr-3713	180	7	special	special	ADJ
fsr-3713	180	8	use	use	NOUN
fsr-3713	180	9	valuation	valuation	NOUN
fsr-3713	180	10	section	section	NOUN
fsr-3713	180	11	2032	2032	NUM
fsr-3713	180	12	special	special	ADJ
fsr-3713	180	13	use	use	NOUN
fsr-3713	180	14	valuation	valuation	NOUN
fsr-3713	180	15	enables	enable	VERB
fsr-3713	180	16	the	the	DET
fsr-3713	180	17	estate	estate	NOUN
fsr-3713	180	18	to	to	PART
fsr-3713	180	19	value	value	VERB
fsr-3713	180	20	,	,	PUNCT
fsr-3713	180	21	for	for	ADP
fsr-3713	180	22	death	death	NOUN
fsr-3713	180	23	tax	tax	NOUN
fsr-3713	180	24	purposes	purpose	NOUN
fsr-3713	180	25	,	,	PUNCT
fsr-3713	180	26	the	the	DET
fsr-3713	180	27	real	real	ADJ
fsr-3713	180	28	estate	estate	NOUN
fsr-3713	180	29	of	of	ADP
fsr-3713	180	30	a	a	DET
fsr-3713	180	31	farm	farm	NOUN
fsr-3713	180	32	or	or	CCONJ
fsr-3713	180	33	other	other	ADJ
fsr-3713	180	34	qualifying	qualifying	NOUN
fsr-3713	180	35	business	business	NOUN
fsr-3713	180	36	at	at	ADP
fsr-3713	180	37	its	its	PRON
fsr-3713	180	38	present	present	ADJ
fsr-3713	180	39	use	use	NOUN
fsr-3713	180	40	value	value	NOUN
fsr-3713	180	41	(	(	PUNCT
fsr-3713	180	42	e.g.	e.g.	ADV
fsr-3713	180	43	,	,	PUNCT
fsr-3713	180	44	as	as	ADP
fsr-3713	180	45	a	a	DET
fsr-3713	180	46	family	family	NOUN
fsr-3713	180	47	farm	farm	NOUN
fsr-3713	180	48	business	business	NOUN
fsr-3713	180	49	)	)	PUNCT
fsr-3713	180	50	rather	rather	ADV
fsr-3713	180	51	than	than	ADP
fsr-3713	180	52	at	at	ADP
fsr-3713	180	53	its	its	PRON
fsr-3713	180	54	highest	high	ADJ
fsr-3713	180	55	and	and	CCONJ
fsr-3713	180	56	best	good	ADJ
fsr-3713	180	57	value	value	NOUN
fsr-3713	180	58	(	(	PUNCT
fsr-3713	180	59	e.g.	e.g.	ADV
fsr-3713	180	60	,	,	PUNCT
fsr-3713	180	61	as	as	ADP
fsr-3713	180	62	property	property	NOUN
fsr-3713	180	63	suitable	suitable	ADJ
fsr-3713	180	64	for	for	ADP
fsr-3713	180	65	hi	hi	ADJ
fsr-3713	180	66	-	-	PUNCT
fsr-3713	180	67	rise	rise	NOUN
fsr-3713	180	68	development	development	NOUN
fsr-3713	180	69	)	)	PUNCT
fsr-3713	180	70	.	.	PUNCT
fsr-3713	181	1	only	only	ADV
fsr-3713	181	2	fifteen	fifteen	NUM
fsr-3713	181	3	percent	percent	NOUN
fsr-3713	181	4	of	of	ADP
fsr-3713	181	5	responding	respond	VERB
fsr-3713	181	6	attorneys	attorney	NOUN
fsr-3713	181	7	reported	report	VERB
fsr-3713	181	8	electing	elect	VERB
fsr-3713	181	9	section	section	NOUN
fsr-3713	181	10	2032a	2032a	PROPN
fsr-3713	181	11	special	special	ADJ
fsr-3713	181	12	use	use	NOUN
fsr-3713	181	13	valuation	valuation	NOUN
fsr-3713	181	14	for	for	ADP
fsr-3713	181	15	any	any	DET
fsr-3713	181	16	decedents	decedent	NOUN
fsr-3713	181	17	.	.	PUNCT
fsr-3713	182	1	and	and	CCONJ
fsr-3713	182	2	it	it	PRON
fsr-3713	182	3	appears	appear	VERB
fsr-3713	182	4	that	that	SCONJ
fsr-3713	182	5	most	most	ADJ
fsr-3713	182	6	of	of	ADP
fsr-3713	182	7	these	these	DET
fsr-3713	182	8	fifteen	fifteen	NUM
fsr-3713	182	9	percent	percent	NOUN
fsr-3713	182	10	filed	file	VERB
fsr-3713	182	11	for	for	ADP
fsr-3713	182	12	no	no	DET
fsr-3713	182	13	more	more	ADJ
fsr-3713	182	14	than	than	ADP
fsr-3713	182	15	one	one	NUM
fsr-3713	182	16	or	or	CCONJ
fsr-3713	182	17	two	two	NUM
fsr-3713	182	18	decedents	decedent	NOUN
fsr-3713	182	19	.	.	PUNCT
fsr-3713	183	1	alternate	alternate	ADJ
fsr-3713	183	2	valuation	valuation	PROPN
fsr-3713	183	3	date	date	NOUN
fsr-3713	183	4	election	election	NOUN
fsr-3713	183	5	the	the	DET
fsr-3713	183	6	federal	federal	ADJ
fsr-3713	183	7	estate	estate	NOUN
fsr-3713	183	8	tax	tax	NOUN
fsr-3713	183	9	return	return	NOUN
fsr-3713	183	10	preparer	preparer	NOUN
fsr-3713	183	11	may	may	AUX
fsr-3713	183	12	value	value	VERB
fsr-3713	183	13	assets	asset	NOUN
fsr-3713	183	14	as	as	ADP
fsr-3713	183	15	of	of	ADP
fsr-3713	183	16	date	date	NOUN
fsr-3713	183	17	of	of	ADP
fsr-3713	183	18	death	death	NOUN
fsr-3713	183	19	or	or	CCONJ
fsr-3713	183	20	as	as	ADP
fsr-3713	183	21	of	of	ADP
fsr-3713	183	22	alternate	alternate	ADJ
fsr-3713	183	23	valuation	valuation	NOUN
fsr-3713	183	24	date	date	NOUN
fsr-3713	183	25	,	,	PUNCT
fsr-3713	183	26	which	which	PRON
fsr-3713	183	27	is	be	AUX
fsr-3713	183	28	exactly	exactly	ADV
fsr-3713	183	29	six	six	NUM
fsr-3713	183	30	months	month	NOUN
fsr-3713	183	31	after	after	ADP
fsr-3713	183	32	date	date	NOUN
fsr-3713	183	33	of	of	ADP
fsr-3713	183	34	death	death	NOUN
fsr-3713	183	35	.	.	PUNCT
fsr-3713	184	1	one	one	NUM
fsr-3713	184	2	-	-	PUNCT
fsr-3713	184	3	half	half	NOUN
fsr-3713	184	4	of	of	ADP
fsr-3713	184	5	the	the	DET
fsr-3713	184	6	attorneys	attorney	NOUN
fsr-3713	184	7	reported	report	VERB
fsr-3713	184	8	not	not	PART
fsr-3713	184	9	ever	ever	ADV
fsr-3713	184	10	electing	elect	VERB
fsr-3713	184	11	the	the	DET
fsr-3713	184	12	alternate	alternate	ADJ
fsr-3713	184	13	valuation	valuation	NOUN
fsr-3713	184	14	date	date	NOUN
fsr-3713	184	15	for	for	ADP
fsr-3713	184	16	any	any	PRON
fsr-3713	184	17	of	of	ADP
fsr-3713	184	18	their	their	PRON
fsr-3713	184	19	decedent	decedent	NOUN
fsr-3713	184	20	-	-	PUNCT
fsr-3713	184	21	clients	client	NOUN
fsr-3713	184	22	during	during	ADP
fsr-3713	184	23	the	the	DET
fsr-3713	184	24	most	most	ADV
fsr-3713	184	25	recent	recent	ADJ
fsr-3713	184	26	twelve	twelve	NUM
fsr-3713	184	27	months	month	NOUN
fsr-3713	184	28	.	.	PUNCT
fsr-3713	185	1	for	for	ADP
fsr-3713	185	2	the	the	DET
fsr-3713	185	3	other	other	ADJ
fsr-3713	185	4	50	50	NUM
fsr-3713	185	5	percent	percent	NOUN
fsr-3713	185	6	,	,	PUNCT
fsr-3713	185	7	the	the	DET
fsr-3713	185	8	range	range	NOUN
fsr-3713	185	9	so	so	ADV
fsr-3713	185	10	electing	electing	ADJ
fsr-3713	185	11	was	be	AUX
fsr-3713	185	12	from	from	ADP
fsr-3713	185	13	one	one	NUM
fsr-3713	185	14	percent	percent	NOUN
fsr-3713	185	15	of	of	ADP
fsr-3713	185	16	their	their	PRON
fsr-3713	185	17	decedents	decedent	NOUN
fsr-3713	185	18	to	to	ADP
fsr-3713	185	19	two	two	NUM
fsr-3713	185	20	-	-	PUNCT
fsr-3713	185	21	thirds	third	NOUN
fsr-3713	185	22	,	,	PUNCT
fsr-3713	185	23	with	with	ADP
fsr-3713	185	24	a	a	DET
fsr-3713	185	25	median	median	NOUN
fsr-3713	185	26	of	of	ADP
fsr-3713	185	27	twenty	twenty	NUM
fsr-3713	185	28	percent	percent	NOUN
fsr-3713	185	29	of	of	ADP
fsr-3713	185	30	their	their	PRON
fsr-3713	185	31	clients	client	NOUN
fsr-3713	185	32	.	.	PUNCT
fsr-3713	186	1	in	in	ADP
fsr-3713	186	2	view	view	NOUN
fsr-3713	186	3	of	of	ADP
fsr-3713	186	4	the	the	DET
fsr-3713	186	5	rapidly	rapidly	ADV
fsr-3713	186	6	appreciating	appreciate	VERB
fsr-3713	186	7	1991	1991	NUM
fsr-3713	186	8	stock	stock	NOUN
fsr-3713	186	9	market	market	NOUN
fsr-3713	186	10	,	,	PUNCT
fsr-3713	186	11	it	it	PRON
fsr-3713	186	12	is	be	AUX
fsr-3713	186	13	understandable	understandable	ADJ
fsr-3713	186	14	that	that	SCONJ
fsr-3713	186	15	for	for	ADP
fsr-3713	186	16	many	many	ADJ
fsr-3713	186	17	estates	estate	NOUN
fsr-3713	186	18	the	the	DET
fsr-3713	186	19	later	later	ADV
fsr-3713	186	20	(	(	PUNCT
fsr-3713	186	21	alternate	alternate	ADJ
fsr-3713	186	22	valuation	valuation	NOUN
fsr-3713	186	23	)	)	PUNCT
fsr-3713	186	24	date	date	NOUN
fsr-3713	186	25	would	would	AUX
fsr-3713	186	26	probably	probably	ADV
fsr-3713	186	27	be	be	AUX
fsr-3713	186	28	rejected	reject	VERB
fsr-3713	186	29	because	because	SCONJ
fsr-3713	186	30	it	it	PRON
fsr-3713	186	31	probably	probably	ADV
fsr-3713	186	32	generated	generate	VERB
fsr-3713	186	33	higher	high	ADJ
fsr-3713	186	34	taxable	taxable	ADJ
fsr-3713	186	35	values	value	NOUN
fsr-3713	186	36	.	.	PUNCT
fsr-3713	187	1	v.	v.	ADP
fsr-3713	187	2	plann	plann	PROPN
fsr-3713	187	3	~	~	PUNCT
fsr-3713	187	4	gforcloselyheldbusinesses	gforcloselyheldbusinesse	VERB
fsr-3713	187	5	the	the	DET
fsr-3713	187	6	survey	survey	NOUN
fsr-3713	187	7	asked	ask	VERB
fsr-3713	187	8	several	several	ADJ
fsr-3713	187	9	questions	question	NOUN
fsr-3713	187	10	relating	relate	VERB
fsr-3713	187	11	to	to	ADP
fsr-3713	187	12	planning	plan	VERB
fsr-3713	187	13	for	for	ADP
fsr-3713	187	14	closely	closely	ADV
fsr-3713	187	15	held	hold	VERB
fsr-3713	187	16	business	business	NOUN
fsr-3713	187	17	clients	client	NOUN
fsr-3713	187	18	.	.	PUNCT
fsr-3713	188	1	table	table	NOUN
fsr-3713	188	2	6	6	NUM
fsr-3713	188	3	summarizes	summarize	NOUN
fsr-3713	188	4	the	the	DET
fsr-3713	188	5	results	result	NOUN
fsr-3713	188	6	.	.	PUNCT
fsr-3713	189	1	the	the	DET
fsr-3713	189	2	average	average	ADJ
fsr-3713	189	3	attorney	attorney	NOUN
fsr-3713	189	4	surveyed	survey	VERB
fsr-3713	189	5	counseled	counsel	VERB
fsr-3713	189	6	20.5	20.5	NUM
fsr-3713	189	7	closely	closely	ADV
fsr-3713	189	8	held	hold	VERB
fsr-3713	189	9	business	business	NOUN
fsr-3713	189	10	estate	estate	NOUN
fsr-3713	189	11	planning	planning	NOUN
fsr-3713	189	12	clients	client	NOUN
fsr-3713	189	13	during	during	ADP
fsr-3713	189	14	the	the	DET
fsr-3713	189	15	year	year	NOUN
fsr-3713	189	16	.	.	PUNCT
fsr-3713	190	1	s	s	PART
fsr-3713	190	2	corporation	corporation	NOUN
fsr-3713	190	3	election	election	NOUN
fsr-3713	190	4	on	on	ADP
fsr-3713	190	5	average	average	ADJ
fsr-3713	190	6	,	,	PUNCT
fsr-3713	190	7	of	of	ADP
fsr-3713	190	8	these	these	DET
fsr-3713	190	9	business	business	NOUN
fsr-3713	190	10	clients	client	NOUN
fsr-3713	190	11	,	,	PUNCT
fsr-3713	190	12	the	the	DET
fsr-3713	190	13	typical	typical	ADJ
fsr-3713	190	14	attorney	attorney	NOUN
fsr-3713	190	15	made	make	VERB
fsr-3713	190	16	a	a	DET
fsr-3713	190	17	subchapter	subchapter	NOUN
fsr-3713	190	18	s	s	PART
fsr-3713	190	19	corporation	corporation	NOUN
fsr-3713	190	20	election	election	NOUN
fsr-3713	190	21	for	for	ADP
fsr-3713	190	22	an	an	DET
fsr-3713	190	23	average	average	NOUN
fsr-3713	190	24	of	of	ADP
fsr-3713	190	25	23.3	23.3	NUM
fsr-3713	190	26	percent	percent	NOUN
fsr-3713	190	27	of	of	ADP
fsr-3713	190	28	them	they	PRON
fsr-3713	190	29	,	,	PUNCT
fsr-3713	190	30	or	or	CCONJ
fsr-3713	190	31	approximately	approximately	ADV
fsr-3713	190	32	five	five	NUM
fsr-3713	190	33	table6	table6	NOUN
fsr-3713	190	34	.	.	PUNCT
fsr-3713	191	1	closely	closely	ADV
fsr-3713	191	2	held	hold	VERB
fsr-3713	191	3	business	business	NOUN
fsr-3713	191	4	planning	planning	NOUN
fsr-3713	191	5	(	(	PUNCT
fsr-3713	191	6	number	number	NOUN
fsr-3713	191	7	/	/	SYM
fsr-3713	191	8	percent	percent	NOUN
fsr-3713	191	9	of	of	ADP
fsr-3713	191	10	closely	closely	ADV
fsr-3713	191	11	held	hold	VERB
fsr-3713	191	12	business	business	NOUN
fsr-3713	191	13	clients	client	NOUN
fsr-3713	191	14	)	)	PUNCT
fsr-3713	191	15	interquartile	interquartile	NOUN
fsr-3713	191	16	%	%	INTJ
fsr-3713	191	17	not	not	PART
fsr-3713	191	18	using	use	VERB
fsr-3713	191	19	planning	planning	NOUN
fsr-3713	191	20	strategy	strategy	NOUN
fsr-3713	191	21	range	range	NOUN
fsr-3713	191	22	range	range	NOUN
fsr-3713	191	23	mean	mean	VERB
fsr-3713	191	24	at	at	ADP
fsr-3713	191	25	all	all	DET
fsr-3713	191	26	std	std	PROPN
fsr-3713	191	27	.	.	PUNCT
fsr-3713	192	1	dev	dev	PROPN
fsr-3713	192	2	.	.	PUNCT
fsr-3713	192	3	number	number	NOUN
fsr-3713	192	4	of	of	ADP
fsr-3713	192	5	c.h.b	c.h.b	NOUN
fsr-3713	192	6	.	.	PUNCT
fsr-3713	193	1	clients	client	NOUN
fsr-3713	193	2	o-100	o-100	VERB
fsr-3713	193	3	7.5	7.5	NUM
fsr-3713	193	4	-	-	SYM
fsr-3713	193	5	25	25	NUM
fsr-3713	193	6	20.5	20.5	NUM
fsr-3713	193	7	n	n	NOUN
fsr-3713	193	8	/	/	SYM
fsr-3713	193	9	a	a	DET
fsr-3713	193	10	20	20	NUM
fsr-3713	193	11	subchapter	subchapter	NOUN
fsr-3713	193	12	s	s	PART
fsr-3713	193	13	election	election	NOUN
fsr-3713	193	14	o-100	o-100	NOUN
fsr-3713	193	15	%	%	NOUN
fsr-3713	193	16	o-40	o-40	NOUN
fsr-3713	193	17	%	%	NOUN
fsr-3713	193	18	23.3	23.3	NUM
fsr-3713	193	19	%	%	NOUN
fsr-3713	193	20	35	35	NUM
fsr-3713	193	21	%	%	NOUN
fsr-3713	193	22	30	30	NUM
fsr-3713	193	23	%	%	NOUN
fsr-3713	193	24	estate	estate	NOUN
fsr-3713	193	25	freezing	freezing	NOUN
fsr-3713	193	26	recapitalization	recapitalization	NOUN
fsr-3713	193	27	o-100	o-100	NOUN
fsr-3713	194	1	%	%	NOUN
fsr-3713	195	1	o	o	NOUN
fsr-3713	195	2	-	-	NOUN
fsr-3713	195	3	o%	o%	ADJ
fsr-3713	195	4	4.0	4.0	NUM
fsr-3713	195	5	%	%	NOUN
fsr-3713	195	6	78	78	NUM
fsr-3713	195	7	%	%	NOUN
fsr-3713	195	8	12	12	NUM
fsr-3713	195	9	%	%	NOUN
fsr-3713	195	10	partnership	partnership	NOUN
fsr-3713	195	11	capital	capital	NOUN
fsr-3713	195	12	freeze	freeze	VERB
fsr-3713	195	13	o-50	o-50	ADJ
fsr-3713	195	14	%	%	NOUN
fsr-3713	195	15	o	o	NOUN
fsr-3713	195	16	-	-	NOUN
fsr-3713	195	17	o%	o%	ADJ
fsr-3713	195	18	2.1	2.1	NUM
fsr-3713	195	19	%	%	NOUN
fsr-3713	195	20	85	85	NUM
fsr-3713	195	21	%	%	NOUN
fsr-3713	195	22	7	7	NUM
fsr-3713	195	23	%	%	NOUN
fsr-3713	195	24	business	business	NOUN
fsr-3713	195	25	buyout	buyout	NOUN
fsr-3713	195	26	agreement	agreement	NOUN
fsr-3713	195	27	o-100	o-100	VERB
fsr-3713	195	28	%	%	NOUN
fsr-3713	195	29	10	10	NUM
fsr-3713	195	30	-	-	SYM
fsr-3713	195	31	40	40	NUM
fsr-3713	195	32	%	%	NOUN
fsr-3713	195	33	29.3	29.3	NUM
fsr-3713	195	34	%	%	NOUN
fsr-3713	195	35	14	14	NUM
fsr-3713	195	36	%	%	NOUN
fsr-3713	195	37	29	29	NUM
fsr-3713	195	38	%	%	NOUN
fsr-3713	195	39	what	what	DET
fsr-3713	195	40	strategies	strategy	NOUN
fsr-3713	195	41	are	be	AUX
fsr-3713	195	42	estate	estate	NOUN
fsr-3713	195	43	planners	planner	NOUN
fsr-3713	195	44	recommending	recommend	VERB
fsr-3713	195	45	?	?	PUNCT
fsr-3713	196	1	123	123	NUM
fsr-3713	196	2	clients	client	NOUN
fsr-3713	196	3	.	.	PUNCT
fsr-3713	197	1	an	an	DET
fsr-3713	197	2	s	s	NOUN
fsr-3713	197	3	election	election	NOUN
fsr-3713	197	4	is	be	AUX
fsr-3713	197	5	often	often	ADV
fsr-3713	197	6	undertaken	undertake	VERB
fsr-3713	197	7	so	so	SCONJ
fsr-3713	197	8	that	that	SCONJ
fsr-3713	197	9	the	the	DET
fsr-3713	197	10	corporate	corporate	ADJ
fsr-3713	197	11	business	business	NOUN
fsr-3713	197	12	owner	owner	NOUN
fsr-3713	197	13	is	be	AUX
fsr-3713	197	14	able	able	ADJ
fsr-3713	197	15	to	to	PART
fsr-3713	197	16	enjoy	enjoy	VERB
fsr-3713	197	17	lower	low	ADJ
fsr-3713	197	18	individual	individual	ADJ
fsr-3713	197	19	tax	tax	NOUN
fsr-3713	197	20	rates	rate	NOUN
fsr-3713	197	21	and	and	CCONJ
fsr-3713	197	22	to	to	PART
fsr-3713	197	23	be	be	AUX
fsr-3713	197	24	able	able	ADJ
fsr-3713	197	25	to	to	PART
fsr-3713	197	26	deduct	deduct	VERB
fsr-3713	197	27	business	business	NOUN
fsr-3713	197	28	losses	loss	NOUN
fsr-3713	197	29	on	on	ADP
fsr-3713	197	30	his	his	PRON
fsr-3713	197	31	or	or	CCONJ
fsr-3713	197	32	her	her	PRON
fsr-3713	197	33	individual	individual	ADJ
fsr-3713	197	34	tax	tax	NOUN
fsr-3713	197	35	return	return	NOUN
fsr-3713	197	36	.	.	PUNCT
fsr-3713	198	1	estate	estate	NOUN
fsr-3713	198	2	freezing	freezing	NOUN
fsr-3713	198	3	recapitalization	recapitalization	NOUN
fsr-3713	198	4	an	an	DET
fsr-3713	198	5	estate	estate	NOUN
fsr-3713	198	6	freezing	freezing	NOUN
fsr-3713	198	7	recapitalization	recapitalization	NOUN
fsr-3713	198	8	is	be	AUX
fsr-3713	198	9	a	a	DET
fsr-3713	198	10	recapitalization	recapitalization	NOUN
fsr-3713	198	11	of	of	ADP
fsr-3713	198	12	corporate	corporate	ADJ
fsr-3713	198	13	stock	stock	NOUN
fsr-3713	198	14	under	under	ADP
fsr-3713	198	15	which	which	PRON
fsr-3713	198	16	the	the	DET
fsr-3713	198	17	client	client	NOUN
fsr-3713	198	18	receives	receive	VERB
fsr-3713	198	19	shares	share	NOUN
fsr-3713	198	20	(	(	PUNCT
fsr-3713	198	21	such	such	ADJ
fsr-3713	198	22	as	as	ADP
fsr-3713	198	23	preferred	preferred	ADJ
fsr-3713	198	24	stock	stock	NOUN
fsr-3713	198	25	)	)	PUNCT
fsr-3713	198	26	that	that	PRON
fsr-3713	198	27	are	be	AUX
fsr-3713	198	28	not	not	PART
fsr-3713	198	29	expected	expect	VERB
fsr-3713	198	30	to	to	PART
fsr-3713	198	31	appreciate	appreciate	VERB
fsr-3713	198	32	substantially	substantially	ADV
fsr-3713	198	33	,	,	PUNCT
fsr-3713	198	34	and	and	CCONJ
fsr-3713	198	35	the	the	DET
fsr-3713	198	36	client	client	NOUN
fsr-3713	198	37	’s	’s	PART
fsr-3713	198	38	younger	young	ADJ
fsr-3713	198	39	generation	generation	NOUN
fsr-3713	198	40	beneficiaries	beneficiary	NOUN
fsr-3713	198	41	,	,	PUNCT
fsr-3713	198	42	typi	typi	X
fsr-3713	198	43	cally	cally	ADV
fsr-3713	198	44	the	the	DET
fsr-3713	198	45	children	child	NOUN
fsr-3713	198	46	,	,	PUNCT
fsr-3713	198	47	receive	receive	VERB
fsr-3713	198	48	common	common	ADJ
fsr-3713	198	49	stock	stock	NOUN
fsr-3713	198	50	,	,	PUNCT
fsr-3713	198	51	which	which	PRON
fsr-3713	198	52	is	be	AUX
fsr-3713	198	53	expected	expect	VERB
fsr-3713	198	54	to	to	PART
fsr-3713	198	55	appreciate	appreciate	VERB
fsr-3713	198	56	rapidly	rapidly	ADV
fsr-3713	198	57	.	.	PUNCT
fsr-3713	199	1	in	in	ADP
fsr-3713	199	2	this	this	DET
fsr-3713	199	3	way	way	NOUN
fsr-3713	199	4	,	,	PUNCT
fsr-3713	199	5	the	the	DET
fsr-3713	199	6	client	client	NOUN
fsr-3713	199	7	may	may	AUX
fsr-3713	199	8	be	be	AUX
fsr-3713	199	9	able	able	ADJ
fsr-3713	199	10	to	to	PART
fsr-3713	199	11	“	"	PUNCT
fsr-3713	199	12	freeze	freeze	VERB
fsr-3713	199	13	”	"	PUNCT
fsr-3713	199	14	the	the	DET
fsr-3713	199	15	death	death	NOUN
fsr-3713	199	16	tax	tax	NOUN
fsr-3713	199	17	value	value	NOUN
fsr-3713	199	18	of	of	ADP
fsr-3713	199	19	the	the	DET
fsr-3713	199	20	business	business	NOUN
fsr-3713	199	21	at	at	ADP
fsr-3713	199	22	its	its	PRON
fsr-3713	199	23	current	current	ADJ
fsr-3713	199	24	value	value	NOUN
fsr-3713	199	25	.	.	PUNCT
fsr-3713	200	1	twenty	twenty	NUM
fsr-3713	200	2	-	-	PUNCT
fsr-3713	200	3	five	five	NUM
fsr-3713	200	4	out	out	ADP
fsr-3713	200	5	of	of	ADP
fsr-3713	200	6	those	those	DET
fsr-3713	200	7	113	113	NUM
fsr-3713	200	8	respondents	respondent	NOUN
fsr-3713	200	9	answering	answer	VERB
fsr-3713	200	10	the	the	DET
fsr-3713	200	11	question	question	NOUN
fsr-3713	200	12	(	(	PUNCT
fsr-3713	200	13	22	22	NUM
fsr-3713	200	14	percent	percent	NOUN
fsr-3713	200	15	)	)	PUNCT
fsr-3713	200	16	indicated	indicate	VERB
fsr-3713	200	17	that	that	SCONJ
fsr-3713	200	18	they	they	PRON
fsr-3713	200	19	implemented	implement	VERB
fsr-3713	200	20	at	at	ADP
fsr-3713	200	21	least	least	ADV
fsr-3713	200	22	one	one	NUM
fsr-3713	200	23	corporate	corporate	ADJ
fsr-3713	200	24	estate	estate	NOUN
fsr-3713	200	25	freezing	freeze	VERB
fsr-3713	200	26	recapitaliza	recapitaliza	ADJ
fsr-3713	200	27	tion	tion	NOUN
fsr-3713	200	28	.	.	PUNCT
fsr-3713	201	1	of	of	ADP
fsr-3713	201	2	these	these	PRON
fsr-3713	201	3	,	,	PUNCT
fsr-3713	201	4	the	the	DET
fsr-3713	201	5	median	median	ADJ
fsr-3713	201	6	percent	percent	NOUN
fsr-3713	201	7	of	of	ADP
fsr-3713	201	8	these	these	DET
fsr-3713	201	9	clients	client	NOUN
fsr-3713	201	10	doing	do	VERB
fsr-3713	201	11	this	this	PRON
fsr-3713	201	12	was	be	AUX
fsr-3713	201	13	10	10	NUM
fsr-3713	201	14	percent	percent	NOUN
fsr-3713	201	15	,	,	PUNCT
fsr-3713	201	16	meaning	mean	VERB
fsr-3713	201	17	that	that	SCONJ
fsr-3713	201	18	on	on	ADP
fsr-3713	201	19	average	average	ADJ
fsr-3713	201	20	,	,	PUNCT
fsr-3713	201	21	only	only	ADV
fsr-3713	201	22	about	about	ADV
fsr-3713	201	23	two	two	NUM
fsr-3713	201	24	business	business	NOUN
fsr-3713	201	25	estate	estate	NOUN
fsr-3713	201	26	planning	planning	NOUN
fsr-3713	201	27	clients	client	NOUN
fsr-3713	201	28	(	(	PUNCT
fsr-3713	201	29	10	10	NUM
fsr-3713	201	30	percent	percent	NOUN
fsr-3713	201	31	of	of	ADP
fsr-3713	201	32	20.5	20.5	NUM
fsr-3713	201	33	business	business	NOUN
fsr-3713	201	34	clients	client	NOUN
fsr-3713	201	35	)	)	PUNCT
fsr-3713	201	36	undertook	undertake	VERB
fsr-3713	201	37	a	a	DET
fsr-3713	201	38	recap	recap	NOUN
fsr-3713	201	39	for	for	ADP
fsr-3713	201	40	each	each	PRON
fsr-3713	201	41	of	of	ADP
fsr-3713	201	42	these	these	DET
fsr-3713	201	43	25	25	NUM
fsr-3713	201	44	attorneys	attorney	NOUN
fsr-3713	201	45	.	.	PUNCT
fsr-3713	202	1	the	the	DET
fsr-3713	202	2	results	result	NOUN
fsr-3713	202	3	are	be	AUX
fsr-3713	202	4	about	about	ADV
fsr-3713	202	5	the	the	DET
fsr-3713	202	6	same	same	ADJ
fsr-3713	202	7	for	for	ADP
fsr-3713	202	8	partnership	partnership	NOUN
fsr-3713	202	9	capital	capital	NOUN
fsr-3713	202	10	freezes	freeze	VERB
fsr-3713	202	11	,	,	PUNCT
fsr-3713	202	12	with	with	ADP
fsr-3713	202	13	only	only	ADV
fsr-3713	202	14	17	17	NUM
fsr-3713	202	15	out	out	ADP
fsr-3713	202	16	of	of	ADP
fsr-3713	202	17	113	113	NUM
fsr-3713	202	18	attorneys	attorney	NOUN
fsr-3713	202	19	(	(	PUNCT
fsr-3713	202	20	15	15	NUM
fsr-3713	202	21	percent	percent	NOUN
fsr-3713	202	22	)	)	PUNCT
fsr-3713	202	23	undertaking	undertake	VERB
fsr-3713	202	24	at	at	ADV
fsr-3713	202	25	least	least	ADV
fsr-3713	202	26	one	one	NUM
fsr-3713	202	27	and	and	CCONJ
fsr-3713	202	28	the	the	DET
fsr-3713	202	29	typical	typical	ADJ
fsr-3713	202	30	attorney	attorney	NOUN
fsr-3713	202	31	in	in	ADP
fsr-3713	202	32	this	this	DET
fsr-3713	202	33	small	small	ADJ
fsr-3713	202	34	group	group	NOUN
fsr-3713	202	35	doing	do	VERB
fsr-3713	202	36	about	about	ADP
fsr-3713	202	37	two	two	NUM
fsr-3713	202	38	of	of	ADP
fsr-3713	202	39	them	they	PRON
fsr-3713	202	40	.	.	PUNCT
fsr-3713	203	1	the	the	DET
fsr-3713	203	2	passage	passage	NOUN
fsr-3713	203	3	of	of	ADP
fsr-3713	203	4	the	the	DET
fsr-3713	203	5	greatly	greatly	ADV
fsr-3713	203	6	inhibiting	inhibit	VERB
fsr-3713	203	7	internal	internal	ADJ
fsr-3713	203	8	revenue	revenue	NOUN
fsr-3713	203	9	code	code	NOUN
fsr-3713	203	10	section	section	NOUN
fsr-3713	203	11	2701	2701	NUM
fsr-3713	203	12	,	,	PUNCT
fsr-3713	203	13	effective	effective	ADJ
fsr-3713	203	14	october	october	PROPN
fsr-3713	203	15	8	8	NUM
fsr-3713	203	16	,	,	PUNCT
fsr-3713	203	17	1990	1990	NUM
fsr-3713	203	18	,	,	PUNCT
fsr-3713	203	19	explains	explain	VERB
fsr-3713	203	20	in	in	ADP
fsr-3713	203	21	part	part	NOUN
fsr-3713	203	22	why	why	SCONJ
fsr-3713	203	23	these	these	DET
fsr-3713	203	24	percentages	percentage	NOUN
fsr-3713	203	25	are	be	AUX
fsr-3713	203	26	so	so	ADV
fsr-3713	203	27	low	low	ADJ
fsr-3713	203	28	.	.	PUNCT
fsr-3713	204	1	actually	actually	ADV
fsr-3713	204	2	,	,	PUNCT
fsr-3713	204	3	it	it	PRON
fsr-3713	204	4	is	be	AUX
fsr-3713	204	5	surprising	surprising	ADJ
fsr-3713	204	6	to	to	PART
fsr-3713	204	7	learn	learn	VERB
fsr-3713	204	8	that	that	SCONJ
fsr-3713	204	9	some	some	DET
fsr-3713	204	10	attorneys	attorney	NOUN
fsr-3713	204	11	continued	continue	VERB
fsr-3713	204	12	to	to	PART
fsr-3713	204	13	do	do	VERB
fsr-3713	204	14	even	even	ADV
fsr-3713	204	15	that	that	DET
fsr-3713	204	16	many	many	ADJ
fsr-3713	204	17	freezes	freeze	VERB
fsr-3713	204	18	after	after	ADP
fsr-3713	204	19	that	that	DET
fsr-3713	204	20	date	date	NOUN
fsr-3713	204	21	.	.	PUNCT
fsr-3713	205	1	business	business	NOUN
fsr-3713	205	2	buyout	buyout	NOUN
fsr-3713	205	3	agreements	agreement	NOUN
fsr-3713	205	4	a	a	DET
fsr-3713	205	5	business	business	NOUN
fsr-3713	205	6	buyout	buyout	NOUN
fsr-3713	205	7	agreement	agreement	NOUN
fsr-3713	205	8	is	be	AUX
fsr-3713	205	9	a	a	DET
fsr-3713	205	10	contract	contract	NOUN
fsr-3713	205	11	obligating	obligate	VERB
fsr-3713	205	12	another	another	DET
fsr-3713	205	13	party	party	NOUN
fsr-3713	205	14	to	to	PART
fsr-3713	205	15	purchase	purchase	VERB
fsr-3713	205	16	the	the	DET
fsr-3713	205	17	decedent	decedent	ADJ
fsr-3713	205	18	-	-	PUNCT
fsr-3713	205	19	client	client	NOUN
fsr-3713	205	20	’s	’s	PART
fsr-3713	205	21	interest	interest	NOUN
fsr-3713	205	22	in	in	ADP
fsr-3713	205	23	a	a	DET
fsr-3713	205	24	business	business	NOUN
fsr-3713	205	25	at	at	ADP
fsr-3713	205	26	his	his	PRON
fsr-3713	205	27	or	or	CCONJ
fsr-3713	205	28	her	her	PRON
fsr-3713	205	29	death	death	NOUN
fsr-3713	205	30	,	,	PUNCT
fsr-3713	205	31	or	or	CCONJ
fsr-3713	205	32	at	at	ADP
fsr-3713	205	33	some	some	DET
fsr-3713	205	34	other	other	ADJ
fsr-3713	205	35	event	event	NOUN
fsr-3713	205	36	which	which	PRON
fsr-3713	205	37	could	could	AUX
fsr-3713	205	38	precipitate	precipitate	VERB
fsr-3713	205	39	the	the	DET
fsr-3713	205	40	client	client	NOUN
fsr-3713	205	41	’s	’s	PART
fsr-3713	205	42	withdrawal	withdrawal	NOUN
fsr-3713	205	43	from	from	ADP
fsr-3713	205	44	the	the	DET
fsr-3713	205	45	firm	firm	NOUN
fsr-3713	205	46	.	.	PUNCT
fsr-3713	206	1	advantages	advantage	NOUN
fsr-3713	206	2	include	include	VERB
fsr-3713	206	3	liquidity	liquidity	NOUN
fsr-3713	206	4	and	and	CCONJ
fsr-3713	206	5	a	a	DET
fsr-3713	206	6	guaranteed	guarantee	VERB
fsr-3713	206	7	market	market	NOUN
fsr-3713	206	8	.	.	PUNCT
fsr-3713	207	1	ninety	ninety	NUM
fsr-3713	207	2	-	-	PUNCT
fsr-3713	207	3	five	five	NUM
fsr-3713	207	4	out	out	ADP
fsr-3713	207	5	of	of	ADP
fsr-3713	207	6	111	111	NUM
fsr-3713	207	7	attorneys	attorney	NOUN
fsr-3713	207	8	(	(	PUNCT
fsr-3713	207	9	86	86	NUM
fsr-3713	207	10	percent	percent	NOUN
fsr-3713	207	11	)	)	PUNCT
fsr-3713	207	12	had	have	VERB
fsr-3713	207	13	at	at	ADV
fsr-3713	207	14	least	least	ADV
fsr-3713	207	15	one	one	NUM
fsr-3713	207	16	client	client	NOUN
fsr-3713	207	17	undertaking	undertake	VERB
fsr-3713	207	18	a	a	DET
fsr-3713	207	19	business	business	NOUN
fsr-3713	207	20	buyout	buyout	NOUN
fsr-3713	207	21	agreement	agreement	NOUN
fsr-3713	207	22	,	,	PUNCT
fsr-3713	207	23	and	and	CCONJ
fsr-3713	207	24	the	the	DET
fsr-3713	207	25	average	average	ADJ
fsr-3713	207	26	attorney	attorney	NOUN
fsr-3713	207	27	arranged	arrange	VERB
fsr-3713	207	28	a	a	DET
fsr-3713	207	29	buyout	buyout	NOUN
fsr-3713	207	30	for	for	ADP
fsr-3713	207	31	about	about	ADV
fsr-3713	207	32	six	six	NUM
fsr-3713	207	33	clients	client	NOUN
fsr-3713	207	34	(	(	PUNCT
fsr-3713	207	35	29.3	29.3	NUM
fsr-3713	207	36	percent	percent	NOUN
fsr-3713	207	37	of	of	ADP
fsr-3713	207	38	20.5	20.5	NUM
fsr-3713	207	39	business	business	NOUN
fsr-3713	207	40	clients	client	NOUN
fsr-3713	207	41	)	)	PUNCT
fsr-3713	207	42	.	.	PUNCT
fsr-3713	208	1	vi	vi	X
fsr-3713	208	2	.	.	NOUN
fsr-3713	208	3	lifetime	lifetime	NOUN
fsr-3713	208	4	transfers	transfer	NOUN
fsr-3713	208	5	respondents	respondent	NOUN
fsr-3713	208	6	were	be	AUX
fsr-3713	208	7	asked	ask	VERB
fsr-3713	208	8	to	to	PART
fsr-3713	208	9	indicate	indicate	VERB
fsr-3713	208	10	the	the	DET
fsr-3713	208	11	percentage	percentage	NOUN
fsr-3713	208	12	of	of	ADP
fsr-3713	208	13	all	all	PRON
fsr-3713	208	14	of	of	ADP
fsr-3713	208	15	their	their	PRON
fsr-3713	208	16	estate	estate	NOUN
fsr-3713	208	17	planning	planning	NOUN
fsr-3713	208	18	clients	client	NOUN
fsr-3713	208	19	that	that	PRON
fsr-3713	208	20	undertook	undertake	VERB
fsr-3713	208	21	the	the	DET
fsr-3713	208	22	following	follow	VERB
fsr-3713	208	23	lifetime	lifetime	NOUN
fsr-3713	208	24	transfers	transfer	NOUN
fsr-3713	208	25	in	in	ADP
fsr-3713	208	26	the	the	DET
fsr-3713	208	27	past	past	ADJ
fsr-3713	208	28	year	year	NOUN
fsr-3713	208	29	.	.	PUNCT
fsr-3713	209	1	table	table	NOUN
fsr-3713	209	2	7	7	NUM
fsr-3713	209	3	summarizes	summarize	NOUN
fsr-3713	209	4	the	the	DET
fsr-3713	209	5	results	result	NOUN
fsr-3713	209	6	.	.	PUNCT
fsr-3713	210	1	noncharitable	noncharitable	PROPN
fsr-3713	210	2	outright	outright	ADJ
fsr-3713	210	3	annual	annual	ADJ
fsr-3713	210	4	exclusion	exclusion	NOUN
fsr-3713	210	5	gift	gift	NOUN
fsr-3713	210	6	of	of	ADP
fsr-3713	210	7	$	$	SYM
fsr-3713	210	8	10,000	10,000	NUM
fsr-3713	210	9	this	this	PRON
fsr-3713	210	10	is	be	AUX
fsr-3713	210	11	a	a	DET
fsr-3713	210	12	gift	gift	NOUN
fsr-3713	210	13	tax	tax	NOUN
fsr-3713	210	14	-	-	PUNCT
fsr-3713	210	15	free	free	ADJ
fsr-3713	210	16	transfer	transfer	NOUN
fsr-3713	210	17	often	often	ADV
fsr-3713	210	18	undertaken	undertake	VERB
fsr-3713	210	19	by	by	ADP
fsr-3713	210	20	wealthier	wealthy	ADJ
fsr-3713	210	21	clients	client	NOUN
fsr-3713	210	22	to	to	PART
fsr-3713	210	23	reduce	reduce	VERB
fsr-3713	210	24	future	future	ADJ
fsr-3713	210	25	death	death	NOUN
fsr-3713	210	26	taxes	taxis	NOUN
fsr-3713	210	27	,	,	PUNCT
fsr-3713	210	28	and	and	CCONJ
fsr-3713	210	29	by	by	ADP
fsr-3713	210	30	many	many	ADJ
fsr-3713	210	31	clients	client	NOUN
fsr-3713	210	32	simply	simply	ADV
fsr-3713	210	33	to	to	PART
fsr-3713	210	34	assist	assist	VERB
fsr-3713	210	35	a	a	DET
fsr-3713	210	36	child	child	NOUN
fsr-3713	210	37	or	or	CCONJ
fsr-3713	210	38	other	other	ADJ
fsr-3713	210	39	family	family	NOUN
fsr-3713	210	40	member	member	NOUN
fsr-3713	210	41	.	.	PUNCT
fsr-3713	211	1	no	no	DET
fsr-3713	211	2	gift	gift	NOUN
fsr-3713	211	3	tax	tax	NOUN
fsr-3713	211	4	return	return	NOUN
fsr-3713	211	5	need	need	NOUN
fsr-3713	211	6	be	be	AUX
fsr-3713	211	7	filed	file	VERB
fsr-3713	211	8	if	if	SCONJ
fsr-3713	211	9	total	total	ADJ
fsr-3713	211	10	gifts	gift	NOUN
fsr-3713	211	11	in	in	ADP
fsr-3713	211	12	a	a	DET
fsr-3713	211	13	calendar	calendar	NOUN
fsr-3713	211	14	year	year	NOUN
fsr-3713	211	15	to	to	ADP
fsr-3713	211	16	any	any	DET
fsr-3713	211	17	one	one	NUM
fsr-3713	211	18	124	124	NUM
fsr-3713	211	19	financial	financial	ADJ
fsr-3713	211	20	services	service	NOUN
fsr-3713	211	21	review	review	NOUN
fsr-3713	211	22	,	,	PUNCT
fsr-3713	211	23	2(2	2(2	NUM
fsr-3713	211	24	)	)	PUNCT
fsr-3713	211	25	1993	1993	NUM
fsr-3713	211	26	table	table	NOUN
fsr-3713	211	27	7	7	NUM
fsr-3713	211	28	.	.	PUNCT
fsr-3713	211	29	lifetime	lifetime	NOUN
fsr-3713	211	30	transfer	transfer	NOUN
fsr-3713	211	31	planning	planning	NOUN
fsr-3713	211	32	cpercentuge	cpercentuge	NOUN
fsr-3713	211	33	of	of	ADP
fsr-3713	211	34	all	all	DET
fsr-3713	211	35	clients	client	NOUN
fsr-3713	211	36	)	)	PUNCT
fsr-3713	211	37	interquartile	interquartile	NOUN
fsr-3713	211	38	%	%	INTJ
fsr-3713	211	39	not	not	PART
fsr-3713	211	40	planning	plan	VERB
fsr-3713	211	41	strategy	strategy	NOUN
fsr-3713	211	42	range	range	NOUN
fsr-3713	211	43	range	range	NOUN
fsr-3713	211	44	mean	mean	VERB
fsr-3713	211	45	using	use	VERB
fsr-3713	211	46	at	at	ADP
fsr-3713	211	47	all	all	DET
fsr-3713	211	48	std	std	NOUN
fsr-3713	211	49	.	.	PUNCT
fsr-3713	212	1	dev	dev	PROPN
fsr-3713	212	2	.	.	PUNCT
fsr-3713	212	3	nonchar	nonchar	PROPN
fsr-3713	212	4	.	.	PUNCT
fsr-3713	213	1	outr	outr	NOUN
fsr-3713	213	2	.	.	PUNCT
fsr-3713	214	1	$	$	SYM
fsr-3713	214	2	lok	lok	PROPN
fsr-3713	214	3	gift	gift	NOUN
fsr-3713	214	4	o-100	o-100	PROPN
fsr-3713	214	5	%	%	NOUN
fsr-3713	214	6	loao%	loao%	PUNCT
fsr-3713	214	7	29.2	29.2	NUM
fsr-3713	214	8	%	%	NOUN
fsr-3713	214	9	2	2	NUM
fsr-3713	214	10	%	%	NOUN
fsr-3713	214	11	22	22	NUM
fsr-3713	214	12	%	%	NOUN
fsr-3713	214	13	nonchar	nonchar	NOUN
fsr-3713	214	14	.	.	PUNCT
fsr-3713	215	1	custod	custod	PROPN
fsr-3713	215	2	.	.	PUNCT
fsr-3713	216	1	$	$	SYM
fsr-3713	216	2	lok	lok	PROPN
fsr-3713	216	3	gift	gift	NOUN
fsr-3713	216	4	o-95	o-95	PROPN
fsr-3713	216	5	%	%	NOUN
fsr-3713	216	6	2	2	NUM
fsr-3713	216	7	-	-	SYM
fsr-3713	216	8	15	15	NUM
fsr-3713	216	9	%	%	NOUN
fsr-3713	216	10	12.1	12.1	NUM
fsr-3713	216	11	%	%	NOUN
fsr-3713	216	12	24	24	NUM
fsr-3713	216	13	%	%	NOUN
fsr-3713	216	14	17	17	NUM
fsr-3713	216	15	%	%	NOUN
fsr-3713	216	16	nonchar	nonchar	NOUN
fsr-3713	216	17	.	.	PUNCT
fsr-3713	217	1	outr	outr	NOUN
fsr-3713	217	2	.	.	PUNCT
fsr-3713	218	1	>	>	PUNCT
fsr-3713	218	2	$	$	X
fsr-3713	218	3	10k	10k	NOUN
fsr-3713	218	4	gift	gift	NOUN
fsr-3713	218	5	o-25	o-25	PROPN
fsr-3713	218	6	%	%	NOUN
fsr-3713	218	7	o-10	o-10	NUM
fsr-3713	218	8	%	%	NOUN
fsr-3713	218	9	5.5	5.5	NUM
fsr-3713	218	10	%	%	NOUN
fsr-3713	218	11	24	24	NUM
fsr-3713	218	12	%	%	NOUN
fsr-3713	218	13	6	6	NUM
fsr-3713	218	14	%	%	NOUN
fsr-3713	218	15	nonchar	nonchar	NOUN
fsr-3713	218	16	.	.	PUNCT
fsr-3713	219	1	custod	custod	PROPN
fsr-3713	219	2	.	.	PUNCT
fsr-3713	220	1	>	>	PUNCT
fsr-3713	220	2	$	$	SYM
fsr-3713	220	3	lok	lok	PROPN
fsr-3713	220	4	gift	gift	NOUN
fsr-3713	220	5	o-50	o-50	ADJ
fsr-3713	220	6	%	%	NOUN
fsr-3713	220	7	o	o	NOUN
fsr-3713	220	8	-	-	NOUN
fsr-3713	220	9	o%	o%	ADJ
fsr-3713	220	10	1.3	1.3	NUM
fsr-3713	220	11	%	%	NOUN
fsr-3713	220	12	83	83	NUM
fsr-3713	220	13	%	%	NOUN
fsr-3713	220	14	5	5	NUM
fsr-3713	220	15	%	%	NOUN
fsr-3713	220	16	nonchar	nonchar	NOUN
fsr-3713	220	17	.	.	PUNCT
fsr-3713	221	1	gift	gift	NOUN
fsr-3713	221	2	in	in	ADP
fsr-3713	221	3	trust	trust	NOUN
fsr-3713	221	4	o-90	o-90	ADV
fsr-3713	221	5	%	%	NOUN
fsr-3713	221	6	5	5	NUM
fsr-3713	221	7	-	-	SYM
fsr-3713	221	8	30	30	NUM
fsr-3713	221	9	%	%	NOUN
fsr-3713	221	10	19.1	19.1	NUM
fsr-3713	221	11	%	%	NOUN
fsr-3713	221	12	17	17	NUM
fsr-3713	221	13	%	%	NOUN
fsr-3713	221	14	18	18	NUM
fsr-3713	221	15	%	%	NOUN
fsr-3713	221	16	irrevocable	irrevocable	ADJ
fsr-3713	221	17	life	life	NOUN
fsr-3713	221	18	insurance	insurance	NOUN
fsr-3713	221	19	trust	trust	NOUN
fsr-3713	221	20	o-80	o-80	NOUN
fsr-3713	221	21	%	%	NOUN
fsr-3713	221	22	10	10	NUM
fsr-3713	221	23	-	-	SYM
fsr-3713	221	24	30	30	NUM
fsr-3713	221	25	%	%	NOUN
fsr-3713	221	26	22.4	22.4	NUM
fsr-3713	221	27	%	%	NOUN
fsr-3713	221	28	7	7	NUM
fsr-3713	221	29	%	%	NOUN
fsr-3713	221	30	17	17	NUM
fsr-3713	221	31	%	%	NOUN
fsr-3713	221	32	installment	installment	NOUN
fsr-3713	221	33	sale	sale	NOUN
fsr-3713	221	34	o-40	o-40	NOUN
fsr-3713	221	35	%	%	NOUN
fsr-3713	221	36	o-3	o-3	NOUN
fsr-3713	221	37	%	%	NOUN
fsr-3713	221	38	2.1	2.1	NUM
fsr-3713	221	39	%	%	NOUN
fsr-3713	221	40	65	65	NUM
fsr-3713	221	41	%	%	NOUN
fsr-3713	221	42	5	5	NUM
fsr-3713	221	43	%	%	NOUN
fsr-3713	221	44	private	private	ADJ
fsr-3713	221	45	annuity	annuity	NOUN
fsr-3713	221	46	o-10	o-10	NOUN
fsr-3713	221	47	%	%	NOUN
fsr-3713	221	48	o	o	NOUN
fsr-3713	221	49	-	-	NOUN
fsr-3713	221	50	o%	o%	ADJ
fsr-3713	221	51	.6	.6	NUM
fsr-3713	221	52	%	%	NOUN
fsr-3713	221	53	85	85	NUM
fsr-3713	221	54	%	%	NOUN
fsr-3713	221	55	2	2	NUM
fsr-3713	221	56	%	%	NOUN
fsr-3713	221	57	grantor	grantor	NOUN
fsr-3713	221	58	retained	retain	VERB
fsr-3713	221	59	annuity	annuity	NOUN
fsr-3713	221	60	trusts	trust	NOUN
fsr-3713	221	61	o-20	o-20	NOUN
fsr-3713	221	62	%	%	NOUN
fsr-3713	221	63	o-2	o-2	VERB
fsr-3713	221	64	%	%	NOUN
fsr-3713	221	65	1.6	1.6	NUM
fsr-3713	221	66	%	%	NOUN
fsr-3713	221	67	68	68	NUM
fsr-3713	221	68	%	%	NOUN
fsr-3713	221	69	3	3	NUM
fsr-3713	221	70	%	%	NOUN
fsr-3713	221	71	grantor	grantor	NOUN
fsr-3713	221	72	retained	retain	VERB
fsr-3713	221	73	unitrust	unitrust	ADV
fsr-3713	221	74	o-15	o-15	NUM
fsr-3713	221	75	%	%	NOUN
fsr-3713	221	76	so%	so%	NOUN
fsr-3713	221	77	.8	.8	NUM
fsr-3713	221	78	%	%	NOUN
fsr-3713	221	79	80	80	NUM
fsr-3713	221	80	%	%	NOUN
fsr-3713	221	81	2	2	NUM
fsr-3713	221	82	%	%	NOUN
fsr-3713	221	83	joint	joint	ADJ
fsr-3713	221	84	purchase	purchase	NOUN
fsr-3713	221	85	o-25	o-25	PROPN
fsr-3713	221	86	%	%	NOUN
fsr-3713	221	87	o	o	NOUN
fsr-3713	221	88	-	-	NOUN
fsr-3713	221	89	o%	o%	ADJ
fsr-3713	221	90	.4	.4	NUM
fsr-3713	221	91	%	%	NOUN
fsr-3713	221	92	92	92	NUM
fsr-3713	221	93	%	%	NOUN
fsr-3713	221	94	2	2	NUM
fsr-3713	221	95	%	%	NOUN
fsr-3713	221	96	char	char	NOUN
fsr-3713	221	97	.	.	PUNCT
fsr-3713	222	1	outr	outr	PROPN
fsr-3713	222	2	.	.	PUNCT
fsr-3713	223	1	gift	gift	NOUN
fsr-3713	223	2	at	at	ADV
fsr-3713	223	3	least	least	ADV
fsr-3713	223	4	$	$	SYM
fsr-3713	223	5	5k	5k	NUM
fsr-3713	223	6	o-80	o-80	NUM
fsr-3713	223	7	%	%	NOUN
fsr-3713	223	8	l-15	l-15	PROPN
fsr-3713	223	9	%	%	NOUN
fsr-3713	223	10	11.5	11.5	NUM
fsr-3713	223	11	%	%	NOUN
fsr-3713	223	12	25	25	NUM
fsr-3713	223	13	%	%	NOUN
fsr-3713	223	14	15	15	NUM
fsr-3713	223	15	%	%	NOUN
fsr-3713	223	16	char	char	NOUN
fsr-3713	223	17	.	.	PUNCT
fsr-3713	224	1	split	split	VERB
fsr-3713	224	2	interest	interest	NOUN
fsr-3713	224	3	gift	gift	NOUN
fsr-3713	224	4	o-35	o-35	PRON
fsr-3713	224	5	%	%	NOUN
fsr-3713	224	6	2	2	NUM
fsr-3713	224	7	-	-	SYM
fsr-3713	224	8	5	5	NUM
fsr-3713	224	9	%	%	NOUN
fsr-3713	224	10	4.9	4.9	NUM
fsr-3713	224	11	%	%	NOUN
fsr-3713	224	12	39	39	NUM
fsr-3713	224	13	%	%	NOUN
fsr-3713	224	14	7	7	NUM
fsr-3713	224	15	%	%	NOUN
fsr-3713	224	16	donee	donee	NOUN
fsr-3713	224	17	do	do	AUX
fsr-3713	224	18	not	not	PART
fsr-3713	224	19	exceed	exceed	VERB
fsr-3713	224	20	$	$	SYM
fsr-3713	224	21	10,000	10,000	NUM
fsr-3713	224	22	,	,	PUNCT
fsr-3713	224	23	the	the	DET
fsr-3713	224	24	amount	amount	NOUN
fsr-3713	224	25	of	of	ADP
fsr-3713	224	26	the	the	DET
fsr-3713	224	27	annual	annual	ADJ
fsr-3713	224	28	gift	gift	NOUN
fsr-3713	224	29	tax	tax	NOUN
fsr-3713	224	30	exclusion	exclusion	NOUN
fsr-3713	224	31	.	.	PUNCT
fsr-3713	225	1	all	all	DET
fsr-3713	225	2	but	but	SCONJ
fsr-3713	225	3	two	two	NUM
fsr-3713	225	4	attorneys	attorney	NOUN
fsr-3713	225	5	had	have	VERB
fsr-3713	225	6	clients	client	NOUN
fsr-3713	225	7	undertaking	undertake	VERB
fsr-3713	225	8	these	these	DET
fsr-3713	225	9	gifts	gift	NOUN
fsr-3713	225	10	,	,	PUNCT
fsr-3713	225	11	with	with	ADP
fsr-3713	225	12	the	the	DET
fsr-3713	225	13	typical	typical	ADJ
fsr-3713	225	14	attorney	attorney	NOUN
fsr-3713	225	15	having	have	VERB
fsr-3713	225	16	29.2	29.2	NUM
fsr-3713	225	17	percent	percent	NOUN
fsr-3713	225	18	of	of	ADP
fsr-3713	225	19	clients	client	NOUN
fsr-3713	225	20	making	make	VERB
fsr-3713	225	21	them	they	PRON
fsr-3713	225	22	(	(	PUNCT
fsr-3713	225	23	i.q	i.q	PROPN
fsr-3713	225	24	.	.	PROPN
fsr-3713	225	25	range	range	NOUN
fsr-3713	225	26	:	:	PUNCT
fsr-3713	225	27	10	10	NUM
fsr-3713	225	28	-	-	SYM
fsr-3713	225	29	40	40	NUM
fsr-3713	225	30	%	%	NOUN
fsr-3713	225	31	)	)	PUNCT
fsr-3713	225	32	.	.	PUNCT
fsr-3713	226	1	noncharitable	noncharitable	PROPN
fsr-3713	226	2	custodial	custodial	ADJ
fsr-3713	226	3	annual	annual	ADJ
fsr-3713	226	4	exclusion	exclusion	NOUN
fsr-3713	226	5	gift	gift	NOUN
fsr-3713	226	6	of	of	ADP
fsr-3713	226	7	$	$	SYM
fsr-3713	226	8	10,000	10,000	NUM
fsr-3713	226	9	custodial	custodial	ADJ
fsr-3713	226	10	gifts	gift	NOUN
fsr-3713	226	11	are	be	AUX
fsr-3713	226	12	irrevocable	irrevocable	ADJ
fsr-3713	226	13	gifts	gift	NOUN
fsr-3713	226	14	to	to	ADP
fsr-3713	226	15	a	a	DET
fsr-3713	226	16	custodian	custodian	NOUN
fsr-3713	226	17	for	for	ADP
fsr-3713	226	18	the	the	DET
fsr-3713	226	19	benefit	benefit	NOUN
fsr-3713	226	20	of	of	ADP
fsr-3713	226	21	another	another	DET
fsr-3713	226	22	person	person	NOUN
fsr-3713	226	23	,	,	PUNCT
fsr-3713	226	24	usually	usually	ADV
fsr-3713	226	25	a	a	DET
fsr-3713	226	26	child	child	NOUN
fsr-3713	226	27	,	,	PUNCT
fsr-3713	226	28	and	and	CCONJ
fsr-3713	226	29	are	be	AUX
fsr-3713	226	30	designed	design	VERB
fsr-3713	226	31	to	to	PART
fsr-3713	226	32	fall	fall	VERB
fsr-3713	226	33	under	under	ADP
fsr-3713	226	34	the	the	DET
fsr-3713	226	35	provisions	provision	NOUN
fsr-3713	226	36	of	of	ADP
fsr-3713	226	37	the	the	DET
fsr-3713	226	38	client	client	NOUN
fsr-3713	226	39	’s	’s	PART
fsr-3713	226	40	state	state	PROPN
fsr-3713	226	41	’s	’s	PART
fsr-3713	226	42	uniform	uniform	ADJ
fsr-3713	226	43	gifts	gift	NOUN
fsr-3713	226	44	to	to	ADP
fsr-3713	226	45	minors	minor	NOUN
fsr-3713	226	46	act	act	VERB
fsr-3713	226	47	or	or	CCONJ
fsr-3713	226	48	uniform	uniform	ADJ
fsr-3713	226	49	transfers	transfer	NOUN
fsr-3713	226	50	to	to	ADP
fsr-3713	226	51	minors	minor	NOUN
fsr-3713	226	52	act	act	PROPN
fsr-3713	226	53	.	.	PUNCT
fsr-3713	227	1	such	such	ADJ
fsr-3713	227	2	gifts	gift	NOUN
fsr-3713	227	3	are	be	AUX
fsr-3713	227	4	much	much	ADV
fsr-3713	227	5	less	less	ADV
fsr-3713	227	6	complex	complex	ADJ
fsr-3713	227	7	than	than	SCONJ
fsr-3713	227	8	trusts	trust	NOUN
fsr-3713	227	9	to	to	PART
fsr-3713	227	10	create	create	VERB
fsr-3713	227	11	and	and	CCONJ
fsr-3713	227	12	administer	administer	NOUN
fsr-3713	227	13	,	,	PUNCT
fsr-3713	227	14	but	but	CCONJ
fsr-3713	227	15	are	be	AUX
fsr-3713	227	16	far	far	ADV
fsr-3713	227	17	less	less	ADV
fsr-3713	227	18	flexible	flexible	ADJ
fsr-3713	227	19	.	.	PUNCT
fsr-3713	228	1	ninety	ninety	NUM
fsr-3713	228	2	-	-	PUNCT
fsr-3713	228	3	three	three	NUM
fsr-3713	228	4	out	out	ADP
fsr-3713	228	5	of	of	ADP
fsr-3713	228	6	123	123	NUM
fsr-3713	228	7	attorneys	attorney	NOUN
fsr-3713	228	8	who	who	PRON
fsr-3713	228	9	answered	answer	VERB
fsr-3713	228	10	the	the	DET
fsr-3713	228	11	question	question	NOUN
fsr-3713	228	12	(	(	PUNCT
fsr-3713	228	13	76	76	NUM
fsr-3713	228	14	percent	percent	NOUN
fsr-3713	228	15	)	)	PUNCT
fsr-3713	228	16	indicated	indicate	VERB
fsr-3713	228	17	they	they	PRON
fsr-3713	228	18	had	have	VERB
fsr-3713	228	19	at	at	ADV
fsr-3713	228	20	least	least	ADV
fsr-3713	228	21	one	one	NUM
fsr-3713	228	22	client	client	NOUN
fsr-3713	228	23	making	make	VERB
fsr-3713	228	24	such	such	DET
fsr-3713	228	25	a	a	DET
fsr-3713	228	26	custodial	custodial	ADJ
fsr-3713	228	27	gift	gift	NOUN
fsr-3713	228	28	,	,	PUNCT
fsr-3713	228	29	with	with	ADP
fsr-3713	228	30	the	the	DET
fsr-3713	228	31	average	average	ADJ
fsr-3713	228	32	attorney	attorney	NOUN
fsr-3713	228	33	having	have	VERB
fsr-3713	228	34	12.1	12.1	NUM
fsr-3713	228	35	percent	percent	NOUN
fsr-3713	228	36	of	of	ADP
fsr-3713	228	37	clients	client	NOUN
fsr-3713	228	38	making	make	VERB
fsr-3713	228	39	them	they	PRON
fsr-3713	228	40	(	(	PUNCT
fsr-3713	228	41	i.q	i.q	PROPN
fsr-3713	228	42	.	.	PROPN
fsr-3713	228	43	range	range	NOUN
fsr-3713	228	44	:	:	PUNCT
fsr-3713	228	45	2	2	NUM
fsr-3713	228	46	-	-	NUM
fsr-3713	228	47	b%	b%	NOUN
fsr-3713	228	48	)	)	PUNCT
fsr-3713	228	49	.	.	PUNCT
fsr-3713	229	1	noncharitable	noncharitable	PROPN
fsr-3713	229	2	outright	outright	ADJ
fsr-3713	229	3	gift	gift	NOUN
fsr-3713	229	4	exceeding	exceed	VERB
fsr-3713	229	5	the	the	DET
fsr-3713	229	6	$	$	SYM
fsr-3713	229	7	10,000	10,000	NUM
fsr-3713	229	8	annual	annual	ADJ
fsr-3713	229	9	exclusion	exclusion	NOUN
fsr-3713	229	10	large	large	ADJ
fsr-3713	229	11	outright	outright	ADJ
fsr-3713	229	12	gifts	gift	NOUN
fsr-3713	229	13	are	be	AUX
fsr-3713	229	14	made	make	VERB
fsr-3713	229	15	by	by	ADP
fsr-3713	229	16	wealthier	wealthy	ADJ
fsr-3713	229	17	clients	client	NOUN
fsr-3713	229	18	primarily	primarily	ADV
fsr-3713	229	19	to	to	PART
fsr-3713	229	20	freeze	freeze	VERB
fsr-3713	229	21	their	their	PRON
fsr-3713	229	22	death	death	NOUN
fsr-3713	229	23	taxable	taxable	ADJ
fsr-3713	229	24	estate	estate	NOUN
fsr-3713	229	25	.	.	PUNCT
fsr-3713	230	1	seventy	seventy	NUM
fsr-3713	230	2	-	-	PUNCT
fsr-3713	230	3	six	six	NUM
fsr-3713	230	4	percent	percent	NOUN
fsr-3713	230	5	(	(	PUNCT
fsr-3713	230	6	94	94	NUM
fsr-3713	230	7	attorneys	attorney	NOUN
fsr-3713	230	8	)	)	PUNCT
fsr-3713	230	9	had	have	VERB
fsr-3713	230	10	at	at	ADV
fsr-3713	230	11	least	least	ADV
fsr-3713	230	12	one	one	NUM
fsr-3713	230	13	client	client	NOUN
fsr-3713	230	14	making	make	VERB
fsr-3713	230	15	these	these	DET
fsr-3713	230	16	gifts	gift	NOUN
fsr-3713	230	17	,	,	PUNCT
fsr-3713	230	18	with	with	ADP
fsr-3713	230	19	the	the	DET
fsr-3713	230	20	typical	typical	ADJ
fsr-3713	230	21	attorney	attorney	NOUN
fsr-3713	230	22	having	have	VERB
fsr-3713	230	23	5.5	5.5	NUM
fsr-3713	230	24	percent	percent	NOUN
fsr-3713	230	25	of	of	ADP
fsr-3713	230	26	clients	client	NOUN
fsr-3713	230	27	making	make	VERB
fsr-3713	230	28	them	they	PRON
fsr-3713	230	29	(	(	PUNCT
fsr-3713	230	30	i.q	i.q	PROPN
fsr-3713	230	31	.	.	PROPN
fsr-3713	230	32	range	range	NOUN
fsr-3713	230	33	:	:	PUNCT
fsr-3713	230	34	l-10	l-10	ADJ
fsr-3713	230	35	%	%	NOUN
fsr-3713	230	36	)	)	PUNCT
fsr-3713	230	37	.	.	PUNCT
fsr-3713	231	1	noncharitable	noncharitable	ADJ
fsr-3713	231	2	custodial	custodial	ADJ
fsr-3713	231	3	gift	gift	NOUN
fsr-3713	231	4	exceeding	exceed	VERB
fsr-3713	231	5	the	the	DET
fsr-3713	231	6	annual	annual	ADJ
fsr-3713	231	7	exclusion	exclusion	NOUN
fsr-3713	231	8	only	only	ADV
fsr-3713	231	9	twenty	twenty	NUM
fsr-3713	231	10	one	one	NUM
fsr-3713	231	11	attorneys	attorney	NOUN
fsr-3713	231	12	,	,	PUNCT
fsr-3713	231	13	or	or	CCONJ
fsr-3713	231	14	17	17	NUM
fsr-3713	231	15	percent	percent	NOUN
fsr-3713	231	16	,	,	PUNCT
fsr-3713	231	17	had	have	VERB
fsr-3713	231	18	clients	client	NOUN
fsr-3713	231	19	undertaking	undertake	VERB
fsr-3713	231	20	larger	large	ADJ
fsr-3713	231	21	custodial	custodial	ADJ
fsr-3713	231	22	gifting	gifting	NOUN
fsr-3713	231	23	,	,	PUNCT
fsr-3713	231	24	and	and	CCONJ
fsr-3713	231	25	of	of	ADP
fsr-3713	231	26	these	these	DET
fsr-3713	231	27	few	few	ADJ
fsr-3713	231	28	attorneys	attorney	NOUN
fsr-3713	231	29	,	,	PUNCT
fsr-3713	231	30	the	the	DET
fsr-3713	231	31	percentage	percentage	NOUN
fsr-3713	231	32	of	of	ADP
fsr-3713	231	33	total	total	ADJ
fsr-3713	231	34	clients	client	NOUN
fsr-3713	231	35	involved	involve	VERB
fsr-3713	231	36	was	be	AUX
fsr-3713	231	37	about	about	ADV
fsr-3713	231	38	five	five	NUM
fsr-3713	231	39	percent	percent	NOUN
fsr-3713	231	40	.	.	PUNCT
fsr-3713	232	1	the	the	DET
fsr-3713	232	2	mean	mean	NOUN
fsr-3713	232	3	for	for	ADP
fsr-3713	232	4	all	all	DET
fsr-3713	232	5	attorneys	attorney	NOUN
fsr-3713	232	6	was	be	AUX
fsr-3713	232	7	1.3	1.3	NUM
fsr-3713	232	8	%	%	NOUN
fsr-3713	232	9	.	.	PUNCT
fsr-3713	233	1	what	what	PRON
fsr-3713	233	2	strategies	strategy	NOUN
fsr-3713	233	3	are	be	AUX
fsr-3713	233	4	estate	estate	NOUN
fsr-3713	233	5	phznners	phznner	NOUN
fsr-3713	233	6	recommending	recommend	VERB
fsr-3713	233	7	?	?	PUNCT
fsr-3713	234	1	125	125	NUM
fsr-3713	234	2	noncharitable	noncharitable	ADJ
fsr-3713	234	3	gifts	gift	NOUN
fsr-3713	234	4	in	in	ADP
fsr-3713	234	5	trust	trust	NOUN
fsr-3713	234	6	one	one	NUM
fsr-3713	234	7	hundred	hundred	NUM
fsr-3713	234	8	two	two	NUM
fsr-3713	234	9	of	of	ADP
fsr-3713	234	10	the	the	DET
fsr-3713	234	11	attorneys	attorney	NOUN
fsr-3713	234	12	(	(	PUNCT
fsr-3713	234	13	83	83	NUM
fsr-3713	234	14	percent	percent	NOUN
fsr-3713	234	15	)	)	PUNCT
fsr-3713	234	16	had	have	VERB
fsr-3713	234	17	clients	client	NOUN
fsr-3713	234	18	making	make	VERB
fsr-3713	234	19	noncharitable	noncharitable	ADJ
fsr-3713	234	20	gifts	gift	NOUN
fsr-3713	234	21	in	in	ADP
fsr-3713	234	22	trust	trust	NOUN
fsr-3713	234	23	,	,	PUNCT
fsr-3713	234	24	with	with	ADP
fsr-3713	234	25	the	the	DET
fsr-3713	234	26	typical	typical	ADJ
fsr-3713	234	27	attorney	attorney	NOUN
fsr-3713	234	28	having	have	VERB
fsr-3713	234	29	about	about	ADV
fsr-3713	234	30	19	19	NUM
fsr-3713	234	31	percent	percent	NOUN
fsr-3713	234	32	of	of	ADP
fsr-3713	234	33	clients	client	NOUN
fsr-3713	234	34	making	make	VERB
fsr-3713	234	35	them	they	PRON
fsr-3713	234	36	(	(	PUNCT
fsr-3713	234	37	i.q	i.q	PROPN
fsr-3713	234	38	.	.	PROPN
fsr-3713	234	39	range	range	NOUN
fsr-3713	234	40	:	:	PUNCT
fsr-3713	234	41	5	5	NUM
fsr-3713	234	42	-	-	SYM
fsr-3713	234	43	30	30	NUM
fsr-3713	234	44	%	%	NOUN
fsr-3713	234	45	)	)	PUNCT
fsr-3713	234	46	.	.	PUNCT
fsr-3713	235	1	for	for	ADP
fsr-3713	235	2	these	these	DET
fsr-3713	235	3	gifts	gift	NOUN
fsr-3713	235	4	,	,	PUNCT
fsr-3713	235	5	an	an	DET
fsr-3713	235	6	average	average	NOUN
fsr-3713	235	7	of	of	ADP
fsr-3713	235	8	sixty	sixty	NUM
fsr-3713	235	9	percent	percent	NOUN
fsr-3713	235	10	of	of	ADP
fsr-3713	235	11	the	the	DET
fsr-3713	235	12	trusts	trust	NOUN
fsr-3713	235	13	included	include	VERB
fsr-3713	235	14	a	a	DET
fsr-3713	235	15	crummey	crummey	NOUN
fsr-3713	235	16	demand	demand	NOUN
fsr-3713	235	17	provision	provision	NOUN
fsr-3713	235	18	,	,	PUNCT
fsr-3713	235	19	while	while	SCONJ
fsr-3713	235	20	an	an	DET
fsr-3713	235	21	average	average	NOUN
fsr-3713	235	22	of	of	ADP
fsr-3713	235	23	six	six	NUM
fsr-3713	235	24	percent	percent	NOUN
fsr-3713	235	25	included	include	VERB
fsr-3713	235	26	a	a	DET
fsr-3713	235	27	section	section	NOUN
fsr-3713	235	28	2503(b	2503(b	NUM
fsr-3713	235	29	)	)	PUNCT
fsr-3713	235	30	provision	provision	NOUN
fsr-3713	235	31	,	,	PUNCT
fsr-3713	235	32	and	and	CCONJ
fsr-3713	235	33	13	13	NUM
fsr-3713	235	34	percent	percent	NOUN
fsr-3713	235	35	a	a	DET
fsr-3713	235	36	section	section	NOUN
fsr-3713	235	37	2503(c	2503(c	NOUN
fsr-3713	235	38	)	)	PUNCT
fsr-3713	235	39	provision	provision	NOUN
fsr-3713	235	40	.	.	PUNCT
fsr-3713	236	1	these	these	DET
fsr-3713	236	2	provisions	provision	NOUN
fsr-3713	236	3	am	be	AUX
fsr-3713	236	4	designed	design	VERB
fsr-3713	236	5	to	to	PART
fsr-3713	236	6	qualify	qualify	VERB
fsr-3713	236	7	a	a	DET
fsr-3713	236	8	future	future	ADJ
fsr-3713	236	9	interest	interest	NOUN
fsr-3713	236	10	gift	gift	NOUN
fsr-3713	236	11	to	to	ADP
fsr-3713	236	12	a	a	DET
fsr-3713	236	13	minor	minor	NOUN
fsr-3713	236	14	for	for	ADP
fsr-3713	236	15	the	the	DET
fsr-3713	236	16	$	$	SYM
fsr-3713	236	17	10,000	10,000	NUM
fsr-3713	236	18	annual	annual	ADJ
fsr-3713	236	19	gift	gift	NOUN
fsr-3713	236	20	tax	tax	NOUN
fsr-3713	236	21	exclusion	exclusion	NOUN
fsr-3713	236	22	.	.	PUNCT
fsr-3713	237	1	irrevocable	irrevocable	ADJ
fsr-3713	237	2	life	life	NOUN
fsr-3713	237	3	insurance	insurance	NOUN
fsr-3713	237	4	trust	trust	NOUN
fsr-3713	237	5	an	an	DET
fsr-3713	237	6	irrevocable	irrevocable	ADJ
fsr-3713	237	7	life	life	NOUN
fsr-3713	237	8	insurance	insurance	NOUN
fsr-3713	237	9	trust	trust	NOUN
fsr-3713	237	10	is	be	AUX
fsr-3713	237	11	a	a	DET
fsr-3713	237	12	trust	trust	NOUN
fsr-3713	237	13	which	which	PRON
fsr-3713	237	14	is	be	AUX
fsr-3713	237	15	owner	owner	NOUN
fsr-3713	237	16	and	and	CCONJ
fsr-3713	237	17	beneficiary	beneficiary	NOUN
fsr-3713	237	18	of	of	ADP
fsr-3713	237	19	a	a	DET
fsr-3713	237	20	policy	policy	NOUN
fsr-3713	237	21	on	on	ADP
fsr-3713	237	22	the	the	DET
fsr-3713	237	23	life	life	NOUN
fsr-3713	237	24	of	of	ADP
fsr-3713	237	25	the	the	DET
fsr-3713	237	26	client	client	NOUN
fsr-3713	237	27	.	.	PUNCT
fsr-3713	238	1	after	after	ADP
fsr-3713	238	2	the	the	DET
fsr-3713	238	3	client	client	NOUN
fsr-3713	238	4	’s	’s	PART
fsr-3713	238	5	death	death	NOUN
fsr-3713	238	6	,	,	PUNCT
fsr-3713	238	7	the	the	DET
fsr-3713	238	8	proceeds	proceed	NOUN
fsr-3713	238	9	are	be	AUX
fsr-3713	238	10	retained	retain	VERB
fsr-3713	238	11	by	by	ADP
fsr-3713	238	12	the	the	DET
fsr-3713	238	13	trust	trust	NOUN
fsr-3713	238	14	for	for	ADP
fsr-3713	238	15	the	the	DET
fsr-3713	238	16	benefit	benefit	NOUN
fsr-3713	238	17	of	of	ADP
fsr-3713	238	18	the	the	DET
fsr-3713	238	19	client	client	NOUN
fsr-3713	238	20	’s	’s	PART
fsr-3713	238	21	spouse	spouse	NOUN
fsr-3713	238	22	and	and	CCONJ
fsr-3713	238	23	children	child	NOUN
fsr-3713	238	24	.	.	PUNCT
fsr-3713	239	1	its	its	PRON
fsr-3713	239	2	major	major	ADJ
fsr-3713	239	3	advantage	advantage	NOUN
fsr-3713	239	4	is	be	AUX
fsr-3713	239	5	exclusion	exclusion	NOUN
fsr-3713	239	6	of	of	ADP
fsr-3713	239	7	the	the	DET
fsr-3713	239	8	policy	policy	NOUN
fsr-3713	239	9	proceeds	proceed	NOUN
fsr-3713	239	10	from	from	ADP
fsr-3713	239	11	the	the	DET
fsr-3713	239	12	death	death	NOUN
fsr-3713	239	13	tax	tax	NOUN
fsr-3713	239	14	estate	estate	NOUN
fsr-3713	239	15	of	of	ADP
fsr-3713	239	16	both	both	CCONJ
fsr-3713	239	17	the	the	DET
fsr-3713	239	18	client	client	NOUN
fsr-3713	239	19	and	and	CCONJ
fsr-3713	239	20	the	the	DET
fsr-3713	239	21	client	client	NOUN
fsr-3713	239	22	’s	’s	PART
fsr-3713	239	23	spouse	spouse	NOUN
fsr-3713	239	24	.	.	PUNCT
fsr-3713	240	1	one	one	NUM
fsr-3713	240	2	hundred	hundred	NUM
fsr-3713	240	3	fifteen	fifteen	NUM
fsr-3713	240	4	attorneys	attorney	NOUN
fsr-3713	240	5	(	(	PUNCT
fsr-3713	240	6	93	93	NUM
fsr-3713	240	7	percent	percent	NOUN
fsr-3713	240	8	)	)	PUNCT
fsr-3713	240	9	helped	help	VERB
fsr-3713	240	10	clients	client	NOUN
fsr-3713	240	11	draft	draft	VERB
fsr-3713	240	12	these	these	DET
fsr-3713	240	13	popular	popular	ADJ
fsr-3713	240	14	trusts	trust	NOUN
fsr-3713	240	15	,	,	PUNCT
fsr-3713	240	16	with	with	ADP
fsr-3713	240	17	the	the	DET
fsr-3713	240	18	typical	typical	ADJ
fsr-3713	240	19	attorney	attorney	NOUN
fsr-3713	240	20	arranging	arrange	VERB
fsr-3713	240	21	them	they	PRON
fsr-3713	240	22	for	for	ADP
fsr-3713	240	23	22.4	22.4	NUM
fsr-3713	240	24	percent	percent	NOUN
fsr-3713	240	25	of	of	ADP
fsr-3713	240	26	clients	client	NOUN
fsr-3713	240	27	(	(	PUNCT
fsr-3713	240	28	i.q	i.q	PROPN
fsr-3713	240	29	.	.	PROPN
fsr-3713	240	30	range	range	NOUN
fsr-3713	240	31	:	:	PUNCT
fsr-3713	241	1	lo-30	lo-30	NUM
fsr-3713	241	2	%	%	NOUN
fsr-3713	241	3	)	)	PUNCT
fsr-3713	241	4	.	.	PUNCT
fsr-3713	242	1	installment	installment	NOUN
fsr-3713	242	2	sale	sale	NOUN
fsr-3713	242	3	by	by	ADP
fsr-3713	242	4	transferring	transfer	VERB
fsr-3713	242	5	appreciating	appreciate	VERB
fsr-3713	242	6	property	property	NOUN
fsr-3713	242	7	,	,	PUNCT
fsr-3713	242	8	an	an	DET
fsr-3713	242	9	installment	installment	NOUN
fsr-3713	242	10	sale	sale	NOUN
fsr-3713	242	11	can	can	AUX
fsr-3713	242	12	offer	offer	VERB
fsr-3713	242	13	the	the	DET
fsr-3713	242	14	client	client	NOUN
fsr-3713	242	15	a	a	DET
fsr-3713	242	16	constant	constant	ADJ
fsr-3713	242	17	income	income	NOUN
fsr-3713	242	18	stream	stream	NOUN
fsr-3713	242	19	for	for	ADP
fsr-3713	242	20	a	a	DET
fsr-3713	242	21	fixed	fix	VERB
fsr-3713	242	22	period	period	NOUN
fsr-3713	242	23	and	and	CCONJ
fsr-3713	242	24	reduce	reduce	VERB
fsr-3713	242	25	death	death	NOUN
fsr-3713	242	26	taxes	taxis	NOUN
fsr-3713	242	27	.	.	PUNCT
fsr-3713	243	1	forty	forty	NUM
fsr-3713	243	2	-	-	PUNCT
fsr-3713	243	3	three	three	NUM
fsr-3713	243	4	attorneys	attorney	NOUN
fsr-3713	243	5	(	(	PUNCT
fsr-3713	243	6	35	35	NUM
fsr-3713	243	7	percent	percent	NOUN
fsr-3713	243	8	)	)	PUNCT
fsr-3713	243	9	reported	report	VERB
fsr-3713	243	10	having	have	VERB
fsr-3713	243	11	clients	client	NOUN
fsr-3713	243	12	who	who	PRON
fsr-3713	243	13	undertook	undertake	VERB
fsr-3713	243	14	an	an	DET
fsr-3713	243	15	installment	installment	NOUN
fsr-3713	243	16	sale	sale	NOUN
fsr-3713	243	17	.	.	PUNCT
fsr-3713	244	1	of	of	ADP
fsr-3713	244	2	these	these	PRON
fsr-3713	244	3	,	,	PUNCT
fsr-3713	244	4	the	the	DET
fsr-3713	244	5	average	average	ADJ
fsr-3713	244	6	attorney	attorney	NOUN
fsr-3713	244	7	reported	report	VERB
fsr-3713	244	8	an	an	DET
fsr-3713	244	9	installment	installment	NOUN
fsr-3713	244	10	sale	sale	NOUN
fsr-3713	244	11	completed	complete	VERB
fsr-3713	244	12	by	by	ADP
fsr-3713	244	13	five	five	NUM
fsr-3713	244	14	percent	percent	NOUN
fsr-3713	244	15	of	of	ADP
fsr-3713	244	16	their	their	PRON
fsr-3713	244	17	clients	client	NOUN
fsr-3713	244	18	(	(	PUNCT
fsr-3713	244	19	for	for	ADP
fsr-3713	244	20	all	all	DET
fsr-3713	244	21	attorneys	attorney	NOUN
fsr-3713	244	22	:	:	PUNCT
fsr-3713	244	23	i.q	i.q	PROPN
fsr-3713	244	24	.	.	PROPN
fsr-3713	244	25	range	range	PROPN
fsr-3713	244	26	:	:	PUNCT
fsr-3713	245	1	o-3	o-3	NUM
fsr-3713	245	2	%	%	INTJ
fsr-3713	245	3	;	;	PUNCT
fsr-3713	245	4	mean	mean	VERB
fsr-3713	245	5	:	:	PUNCT
fsr-3713	245	6	2.1	2.1	NUM
fsr-3713	245	7	%	%	NOUN
fsr-3713	245	8	)	)	PUNCT
fsr-3713	245	9	.	.	PUNCT
fsr-3713	246	1	private	private	ADJ
fsr-3713	246	2	annuity	annuity	NOUN
fsr-3713	246	3	a	a	DET
fsr-3713	246	4	private	private	ADJ
fsr-3713	246	5	annuity	annuity	NOUN
fsr-3713	246	6	involves	involve	VERB
fsr-3713	246	7	the	the	DET
fsr-3713	246	8	sale	sale	NOUN
fsr-3713	246	9	of	of	ADP
fsr-3713	246	10	an	an	DET
fsr-3713	246	11	asset	asset	NOUN
fsr-3713	246	12	,	,	PUNCT
fsr-3713	246	13	usually	usually	ADV
fsr-3713	246	14	to	to	ADP
fsr-3713	246	15	a	a	DET
fsr-3713	246	16	family	family	NOUN
fsr-3713	246	17	member	member	NOUN
fsr-3713	246	18	,	,	PUNCT
fsr-3713	246	19	in	in	ADP
fsr-3713	246	20	exchange	exchange	NOUN
fsr-3713	246	21	for	for	ADP
fsr-3713	246	22	the	the	DET
fsr-3713	246	23	right	right	NOUN
fsr-3713	246	24	to	to	ADP
fsr-3713	246	25	an	an	DET
fsr-3713	246	26	annuity	annuity	NOUN
fsr-3713	246	27	for	for	ADP
fsr-3713	246	28	life	life	NOUN
fsr-3713	246	29	.	.	PUNCT
fsr-3713	247	1	it	it	PRON
fsr-3713	247	2	is	be	AUX
fsr-3713	247	3	a	a	DET
fsr-3713	247	4	specialized	specialized	ADJ
fsr-3713	247	5	technique	technique	NOUN
fsr-3713	247	6	,	,	PUNCT
fsr-3713	247	7	designed	design	VERB
fsr-3713	247	8	for	for	ADP
fsr-3713	247	9	a	a	DET
fsr-3713	247	10	specific	specific	ADJ
fsr-3713	247	11	set	set	NOUN
fsr-3713	247	12	of	of	ADP
fsr-3713	247	13	facts	fact	NOUN
fsr-3713	247	14	which	which	PRON
fsr-3713	247	15	usually	usually	ADV
fsr-3713	247	16	apply	apply	VERB
fsr-3713	247	17	to	to	ADP
fsr-3713	247	18	only	only	ADV
fsr-3713	247	19	a	a	DET
fsr-3713	247	20	few	few	ADJ
fsr-3713	247	21	estate	estate	NOUN
fsr-3713	247	22	planning	planning	NOUN
fsr-3713	247	23	clients	client	NOUN
fsr-3713	247	24	.	.	PUNCT
fsr-3713	248	1	only	only	ADV
fsr-3713	248	2	19	19	NUM
fsr-3713	248	3	attorneys	attorney	NOUN
fsr-3713	248	4	(	(	PUNCT
fsr-3713	248	5	15	15	NUM
fsr-3713	248	6	percent	percent	NOUN
fsr-3713	248	7	)	)	PUNCT
fsr-3713	248	8	reported	report	VERB
fsr-3713	248	9	any	any	DET
fsr-3713	248	10	clients	client	NOUN
fsr-3713	248	11	engaging	engage	VERB
fsr-3713	248	12	in	in	ADP
fsr-3713	248	13	a	a	DET
fsr-3713	248	14	private	private	ADJ
fsr-3713	248	15	annuity	annuity	NOUN
fsr-3713	248	16	,	,	PUNCT
fsr-3713	248	17	and	and	CCONJ
fsr-3713	248	18	of	of	ADP
fsr-3713	248	19	these	these	PRON
fsr-3713	248	20	,	,	PUNCT
fsr-3713	248	21	the	the	DET
fsr-3713	248	22	average	average	NOUN
fsr-3713	248	23	was	be	AUX
fsr-3713	248	24	2	2	NUM
fsr-3713	248	25	percent	percent	NOUN
fsr-3713	248	26	of	of	ADP
fsr-3713	248	27	clients	client	NOUN
fsr-3713	248	28	(	(	PUNCT
fsr-3713	248	29	mean	mean	VERB
fsr-3713	248	30	for	for	ADP
fsr-3713	248	31	all	all	DET
fsr-3713	248	32	attorneys	attorney	NOUN
fsr-3713	248	33	:	:	PUNCT
fsr-3713	248	34	.6	.6	NUM
fsr-3713	248	35	%	%	NOUN
fsr-3713	248	36	)	)	PUNCT
fsr-3713	248	37	.	.	PUNCT
fsr-3713	249	1	grantor	grantor	NOUN
fsr-3713	249	2	retained	retain	VERB
fsr-3713	249	3	trusts	trust	VERB
fsr-3713	249	4	the	the	DET
fsr-3713	249	5	next	next	ADJ
fsr-3713	249	6	two	two	NUM
fsr-3713	249	7	lifetime	lifetime	NOUN
fsr-3713	249	8	transfers	transfer	NOUN
fsr-3713	249	9	are	be	AUX
fsr-3713	249	10	examples	example	NOUN
fsr-3713	249	11	of	of	ADP
fsr-3713	249	12	grantor	grantor	NOUN
fsr-3713	249	13	retained	retain	VERB
fsr-3713	249	14	trusts	trust	NOUN
fsr-3713	249	15	,	,	PUNCT
fsr-3713	249	16	in	in	ADP
fsr-3713	249	17	which	which	PRON
fsr-3713	249	18	the	the	DET
fsr-3713	249	19	client	client	NOUN
fsr-3713	249	20	creates	create	VERB
fsr-3713	249	21	and	and	CCONJ
fsr-3713	249	22	transfers	transfer	VERB
fsr-3713	249	23	property	property	NOUN
fsr-3713	249	24	into	into	ADP
fsr-3713	249	25	an	an	DET
fsr-3713	249	26	irrevocable	irrevocable	ADJ
fsr-3713	249	27	trust	trust	NOUN
fsr-3713	249	28	,	,	PUNCT
fsr-3713	249	29	retaining	retain	VERB
fsr-3713	249	30	a	a	DET
fsr-3713	249	31	specific	specific	ADJ
fsr-3713	249	32	amount	amount	NOUN
fsr-3713	249	33	of	of	ADP
fsr-3713	249	34	income	income	NOUN
fsr-3713	249	35	for	for	ADP
fsr-3713	249	36	a	a	DET
fsr-3713	249	37	period	period	NOUN
fsr-3713	249	38	of	of	ADP
fsr-3713	249	39	years	year	NOUN
fsr-3713	249	40	.	.	PUNCT
fsr-3713	250	1	if	if	SCONJ
fsr-3713	250	2	the	the	DET
fsr-3713	250	3	client	client	NOUN
fsr-3713	250	4	dies	die	VERB
fsr-3713	250	5	within	within	ADP
fsr-3713	250	6	the	the	DET
fsr-3713	250	7	period	period	NOUN
fsr-3713	250	8	,	,	PUNCT
fsr-3713	250	9	the	the	DET
fsr-3713	250	10	trust	trust	NOUN
fsr-3713	250	11	assets	asset	NOUN
fsr-3713	250	12	revert	revert	VERB
fsr-3713	250	13	to	to	ADP
fsr-3713	250	14	the	the	DET
fsr-3713	250	15	client	client	NOUN
fsr-3713	250	16	’s	’s	PART
fsr-3713	250	17	estate	estate	NOUN
fsr-3713	250	18	and	and	CCONJ
fsr-3713	250	19	the	the	DET
fsr-3713	250	20	trust	trust	NOUN
fsr-3713	250	21	will	will	AUX
fsr-3713	250	22	have	have	AUX
fsr-3713	250	23	not	not	PART
fsr-3713	250	24	helped	help	VERB
fsr-3713	250	25	reduce	reduce	VERB
fsr-3713	250	26	the	the	DET
fsr-3713	250	27	death	death	NOUN
fsr-3713	250	28	tax	tax	NOUN
fsr-3713	250	29	.	.	PUNCT
fsr-3713	251	1	on	on	ADP
fsr-3713	251	2	the	the	DET
fsr-3713	251	3	other	other	ADJ
fsr-3713	251	4	hand	hand	NOUN
fsr-3713	251	5	,	,	PUNCT
fsr-3713	251	6	if	if	SCONJ
fsr-3713	251	7	the	the	DET
fsr-3713	251	8	client	client	NOUN
fsr-3713	251	9	survives	survive	VERB
fsr-3713	251	10	the	the	DET
fsr-3713	251	11	period	period	NOUN
fsr-3713	251	12	,	,	PUNCT
fsr-3713	251	13	the	the	DET
fsr-3713	251	14	assets	asset	NOUN
fsr-3713	251	15	vest	vest	NOUN
fsr-3713	251	16	in	in	ADP
fsr-3713	251	17	the	the	DET
fsr-3713	251	18	“	"	PUNCT
fsr-3713	251	19	remaindermen	remainderman	NOUN
fsr-3713	251	20	,	,	PUNCT
fsr-3713	251	21	”	"	PUNCT
fsr-3713	251	22	typically	typically	ADV
fsr-3713	251	23	the	the	DET
fsr-3713	251	24	client	client	NOUN
fsr-3713	251	25	’s	’s	PART
fsr-3713	251	26	children	child	NOUN
fsr-3713	251	27	,	,	PUNCT
fsr-3713	251	28	and	and	CCONJ
fsr-3713	251	29	the	the	DET
fsr-3713	251	30	clients	client	NOUN
fsr-3713	251	31	death	death	NOUN
fsr-3713	251	32	tax	tax	NOUN
fsr-3713	251	33	gross	gross	ADJ
fsr-3713	251	34	estate	estate	NOUN
fsr-3713	251	35	will	will	AUX
fsr-3713	251	36	not	not	PART
fsr-3713	251	37	include	include	VERB
fsr-3713	251	38	the	the	DET
fsr-3713	251	39	date	date	NOUN
fsr-3713	251	40	of	of	ADP
fsr-3713	251	41	death	death	NOUN
fsr-3713	251	42	value	value	NOUN
fsr-3713	251	43	of	of	ADP
fsr-3713	251	44	the	the	DET
fsr-3713	251	45	assets	asset	NOUN
fsr-3713	251	46	.	.	PUNCT
fsr-3713	252	1	thus	thus	ADV
fsr-3713	252	2	,	,	PUNCT
fsr-3713	252	3	these	these	DET
fsr-3713	252	4	transfers	transfer	NOUN
fsr-3713	252	5	in	in	ADP
fsr-3713	252	6	trust	trust	NOUN
fsr-3713	252	7	are	be	AUX
fsr-3713	252	8	designed	design	VERB
fsr-3713	252	9	to	to	PART
fsr-3713	252	10	freeze	freeze	VERB
fsr-3713	252	11	a	a	DET
fsr-3713	252	12	portion	portion	NOUN
fsr-3713	252	13	of	of	ADP
fsr-3713	252	14	the	the	DET
fsr-3713	252	15	client	client	NOUN
fsr-3713	252	16	’s	’s	PART
fsr-3713	252	17	estate	estate	NOUN
fsr-3713	252	18	,	,	PUNCT
fsr-3713	252	19	and	and	CCONJ
fsr-3713	252	20	they	they	PRON
fsr-3713	252	21	must	must	AUX
fsr-3713	252	22	conform	conform	VERB
fsr-3713	252	23	126	126	NUM
fsr-3713	252	24	ftnancialservicesreview,2(2	ftnancialservicesreview,2(2	NOUN
fsr-3713	252	25	)	)	PUNCT
fsr-3713	252	26	1993	1993	NUM
fsr-3713	252	27	to	to	ADP
fsr-3713	252	28	the	the	DET
fsr-3713	252	29	detailed	detailed	ADJ
fsr-3713	252	30	rules	rule	NOUN
fsr-3713	252	31	under	under	ADP
fsr-3713	252	32	internal	internal	ADJ
fsr-3713	252	33	revenue	revenue	NOUN
fsr-3713	252	34	code	code	NOUN
fsr-3713	252	35	section	section	NOUN
fsr-3713	252	36	2702	2702	NUM
fsr-3713	252	37	,	,	PUNCT
fsr-3713	252	38	which	which	PRON
fsr-3713	252	39	became	become	VERB
fsr-3713	252	40	effective	effective	ADJ
fsr-3713	252	41	in	in	ADP
fsr-3713	252	42	october	october	PROPN
fsr-3713	252	43	,	,	PUNCT
fsr-3713	252	44	1990	1990	NUM
fsr-3713	252	45	.	.	PUNCT
fsr-3713	253	1	grantor	grantor	NOUN
fsr-3713	253	2	retained	retain	VERB
fsr-3713	253	3	annuity	annuity	NOUN
fsr-3713	253	4	trust	trust	NOUN
fsr-3713	253	5	(	(	PUNCT
fsr-3713	253	6	grat	grat	PROPN
fsr-3713	253	7	)	)	PUNCT
fsr-3713	253	8	a	a	DET
fsr-3713	253	9	grantor	grantor	NOUN
fsr-3713	253	10	retained	retain	VERB
fsr-3713	253	11	annuity	annuity	NOUN
fsr-3713	253	12	trust	trust	NOUN
fsr-3713	253	13	is	be	AUX
fsr-3713	253	14	a	a	DET
fsr-3713	253	15	grantor	grantor	NOUN
fsr-3713	253	16	retained	retain	VERB
fsr-3713	253	17	trust	trust	NOUN
fsr-3713	253	18	paying	pay	VERB
fsr-3713	253	19	the	the	DET
fsr-3713	253	20	client	client	NOUN
fsr-3713	253	21	a	a	DET
fsr-3713	253	22	fixed	fix	VERB
fsr-3713	253	23	dollar	dollar	NOUN
fsr-3713	253	24	annuity	annuity	NOUN
fsr-3713	253	25	amount	amount	NOUN
fsr-3713	253	26	.	.	PUNCT
fsr-3713	254	1	forty	forty	NUM
fsr-3713	254	2	attorneys	attorney	NOUN
fsr-3713	254	3	(	(	PUNCT
fsr-3713	254	4	32	32	NUM
fsr-3713	254	5	percent	percent	NOUN
fsr-3713	254	6	)	)	PUNCT
fsr-3713	254	7	had	have	VERB
fsr-3713	254	8	clients	client	NOUN
fsr-3713	254	9	undertaking	undertake	VERB
fsr-3713	254	10	a	a	DET
fsr-3713	254	11	grat	grat	NOUN
fsr-3713	254	12	,	,	PUNCT
fsr-3713	254	13	and	and	CCONJ
fsr-3713	254	14	of	of	ADP
fsr-3713	254	15	these	these	PRON
fsr-3713	254	16	,	,	PUNCT
fsr-3713	254	17	the	the	DET
fsr-3713	254	18	typical	typical	ADJ
fsr-3713	254	19	number	number	NOUN
fsr-3713	254	20	of	of	ADP
fsr-3713	254	21	clients	client	NOUN
fsr-3713	254	22	was	be	AUX
fsr-3713	254	23	about	about	ADV
fsr-3713	254	24	five	five	NUM
fsr-3713	254	25	percent	percent	NOUN
fsr-3713	254	26	(	(	PUNCT
fsr-3713	254	27	for	for	ADP
fsr-3713	254	28	all	all	DET
fsr-3713	254	29	attorneys	attorney	NOUN
fsr-3713	254	30	:	:	PUNCT
fsr-3713	254	31	i.q	i.q	PROPN
fsr-3713	254	32	.	.	PROPN
fsr-3713	254	33	range	range	PROPN
fsr-3713	254	34	:	:	PUNCT
fsr-3713	254	35	o-2	o-2	VERB
fsr-3713	254	36	%	%	NOUN
fsr-3713	254	37	;	;	PUNCT
fsr-3713	254	38	mean	mean	VERB
fsr-3713	254	39	:	:	PUNCT
fsr-3713	254	40	1.6	1.6	NUM
fsr-3713	254	41	%	%	NOUN
fsr-3713	254	42	)	)	PUNCT
fsr-3713	254	43	.	.	PUNCT
fsr-3713	255	1	grantor	grantor	NOUN
fsr-3713	255	2	retained	retain	VERB
fsr-3713	255	3	unitrust	unitrust	ADV
fsr-3713	255	4	(	(	PUNCT
fsr-3713	255	5	grut	grut	PROPN
fsr-3713	255	6	)	)	PUNCT
fsr-3713	255	7	a	a	DET
fsr-3713	255	8	grantor	grantor	NOUN
fsr-3713	255	9	retained	retain	VERB
fsr-3713	255	10	unitrust	unitrust	ADV
fsr-3713	255	11	is	be	AUX
fsr-3713	255	12	a	a	DET
fsr-3713	255	13	grantor	grantor	NOUN
fsr-3713	255	14	retained	retain	VERB
fsr-3713	255	15	trust	trust	NOUN
fsr-3713	255	16	paying	pay	VERB
fsr-3713	255	17	the	the	DET
fsr-3713	255	18	client	client	NOUN
fsr-3713	255	19	an	an	DET
fsr-3713	255	20	annuity	annuity	NOUN
fsr-3713	255	21	of	of	ADP
fsr-3713	255	22	a	a	DET
fsr-3713	255	23	faed	faed	NOUN
fsr-3713	255	24	percentage	percentage	NOUN
fsr-3713	255	25	of	of	ADP
fsr-3713	255	26	the	the	DET
fsr-3713	255	27	current	current	ADJ
fsr-3713	255	28	fair	fair	ADJ
fsr-3713	255	29	market	market	NOUN
fsr-3713	255	30	value	value	NOUN
fsr-3713	255	31	of	of	ADP
fsr-3713	255	32	the	the	DET
fsr-3713	255	33	trust	trust	NOUN
fsr-3713	255	34	property	property	NOUN
fsr-3713	255	35	.	.	PUNCT
fsr-3713	256	1	only	only	ADV
fsr-3713	256	2	twenty	twenty	NUM
fsr-3713	256	3	-	-	PUNCT
fsr-3713	256	4	six	six	NUM
fsr-3713	256	5	attorneys	attorney	NOUN
fsr-3713	256	6	(	(	PUNCT
fsr-3713	256	7	20	20	NUM
fsr-3713	256	8	percent	percent	NOUN
fsr-3713	256	9	)	)	PUNCT
fsr-3713	256	10	had	have	VERB
fsr-3713	256	11	clients	client	NOUN
fsr-3713	256	12	undertaking	undertake	VERB
fsr-3713	256	13	a	a	DET
fsr-3713	256	14	grut	grut	NOUN
fsr-3713	256	15	,	,	PUNCT
fsr-3713	256	16	and	and	CCONJ
fsr-3713	256	17	of	of	ADP
fsr-3713	256	18	these	these	PRON
fsr-3713	256	19	the	the	DET
fsr-3713	256	20	typical	typical	ADJ
fsr-3713	256	21	number	number	NOUN
fsr-3713	256	22	of	of	ADP
fsr-3713	256	23	clients	client	NOUN
fsr-3713	256	24	was	be	AUX
fsr-3713	256	25	about	about	ADV
fsr-3713	256	26	two	two	NUM
fsr-3713	256	27	percent	percent	NOUN
fsr-3713	256	28	(	(	PUNCT
fsr-3713	256	29	mean	mean	VERB
fsr-3713	256	30	for	for	ADP
fsr-3713	256	31	all	all	DET
fsr-3713	256	32	attorneys	attorney	NOUN
fsr-3713	256	33	:	:	PUNCT
fsr-3713	256	34	0.8	0.8	NUM
fsr-3713	256	35	%	%	NOUN
fsr-3713	256	36	)	)	PUNCT
fsr-3713	256	37	.	.	PUNCT
fsr-3713	257	1	joint	joint	ADJ
fsr-3713	257	2	purchase	purchase	NOUN
fsr-3713	257	3	of	of	ADP
fsr-3713	257	4	a	a	DET
fsr-3713	257	5	life	life	NOUN
fsr-3713	257	6	estate	estate	NOUN
fsr-3713	257	7	/	/	SYM
fsr-3713	257	8	remainder	remainder	NOUN
fsr-3713	257	9	interest	interest	NOUN
fsr-3713	257	10	surprisingly	surprisingly	ADV
fsr-3713	257	11	,	,	PUNCT
fsr-3713	257	12	in	in	ADP
fsr-3713	257	13	spite	spite	NOUN
fsr-3713	257	14	of	of	ADP
fsr-3713	257	15	recent	recent	ADJ
fsr-3713	257	16	devastating	devastating	ADJ
fsr-3713	257	17	tax	tax	NOUN
fsr-3713	257	18	legislation	legislation	NOUN
fsr-3713	257	19	,	,	PUNCT
fsr-3713	257	20	10	10	NUM
fsr-3713	257	21	attorneys	attorney	NOUN
fsr-3713	257	22	(	(	PUNCT
fsr-3713	257	23	8	8	NUM
fsr-3713	257	24	%	%	NOUN
fsr-3713	257	25	)	)	PUNCT
fsr-3713	257	26	reported	report	VERB
fsr-3713	257	27	clients	client	NOUN
fsr-3713	257	28	undertaking	undertake	VERB
fsr-3713	257	29	a	a	DET
fsr-3713	257	30	joint	joint	ADJ
fsr-3713	257	31	purchase	purchase	NOUN
fsr-3713	257	32	,	,	PUNCT
fsr-3713	257	33	and	and	CCONJ
fsr-3713	257	34	of	of	ADP
fsr-3713	257	35	these	these	PRON
fsr-3713	257	36	,	,	PUNCT
fsr-3713	257	37	the	the	DET
fsr-3713	257	38	median	median	ADJ
fsr-3713	257	39	number	number	NOUN
fsr-3713	257	40	of	of	ADP
fsr-3713	257	41	clients	client	NOUN
fsr-3713	257	42	was	be	AUX
fsr-3713	257	43	three	three	NUM
fsr-3713	257	44	percent	percent	NOUN
fsr-3713	257	45	.	.	PUNCT
fsr-3713	258	1	outright	outright	ADJ
fsr-3713	258	2	charitable	charitable	ADJ
fsr-3713	258	3	gift	gift	NOUN
fsr-3713	258	4	of	of	ADP
fsr-3713	258	5	at	at	ADV
fsr-3713	258	6	least	least	ADV
fsr-3713	258	7	$	$	SYM
fsr-3713	258	8	5,000	5,000	NUM
fsr-3713	258	9	most	most	ADJ
fsr-3713	258	10	attorneys	attorney	NOUN
fsr-3713	258	11	(	(	PUNCT
fsr-3713	258	12	75	75	NUM
fsr-3713	258	13	percent	percent	NOUN
fsr-3713	258	14	)	)	PUNCT
fsr-3713	258	15	had	have	VERB
fsr-3713	258	16	at	at	ADV
fsr-3713	258	17	least	least	ADV
fsr-3713	258	18	one	one	NUM
fsr-3713	258	19	client	client	NOUN
fsr-3713	258	20	making	make	VERB
fsr-3713	258	21	large	large	ADJ
fsr-3713	258	22	outright	outright	ADJ
fsr-3713	258	23	charitable	charitable	ADJ
fsr-3713	258	24	gifts	gift	NOUN
fsr-3713	258	25	,	,	PUNCT
fsr-3713	258	26	and	and	CCONJ
fsr-3713	258	27	of	of	ADP
fsr-3713	258	28	these	these	PRON
fsr-3713	258	29	,	,	PUNCT
fsr-3713	258	30	the	the	DET
fsr-3713	258	31	average	average	ADJ
fsr-3713	258	32	attorney	attorney	NOUN
fsr-3713	258	33	had	have	VERB
fsr-3713	258	34	ten	ten	NUM
fsr-3713	258	35	percent	percent	NOUN
fsr-3713	258	36	of	of	ADP
fsr-3713	258	37	his	his	PRON
fsr-3713	258	38	or	or	CCONJ
fsr-3713	258	39	her	her	PRON
fsr-3713	258	40	clients	client	NOUN
fsr-3713	258	41	making	make	VERB
fsr-3713	258	42	this	this	DET
fsr-3713	258	43	type	type	NOUN
fsr-3713	258	44	of	of	ADP
fsr-3713	258	45	transfer	transfer	NOUN
fsr-3713	258	46	(	(	PUNCT
fsr-3713	258	47	for	for	ADP
fsr-3713	258	48	all	all	DET
fsr-3713	258	49	attorneys	attorney	NOUN
fsr-3713	258	50	:	:	PUNCT
fsr-3713	258	51	i.q	i.q	PROPN
fsr-3713	258	52	.	.	PROPN
fsr-3713	258	53	range	range	NOUN
fsr-3713	258	54	:	:	PUNCT
fsr-3713	258	55	l-15	l-15	PROPN
fsr-3713	258	56	%	%	NOUN
fsr-3713	258	57	;	;	PUNCT
fsr-3713	258	58	mean	mean	VERB
fsr-3713	258	59	:	:	PUNCT
fsr-3713	258	60	11.5	11.5	NUM
fsr-3713	258	61	%	%	NOUN
fsr-3713	258	62	)	)	PUNCT
fsr-3713	258	63	.	.	PUNCT
fsr-3713	259	1	charitable	charitable	ADJ
fsr-3713	259	2	split	split	ADJ
fsr-3713	259	3	interest	interest	NOUN
fsr-3713	259	4	gift	gift	NOUN
fsr-3713	259	5	common	common	ADJ
fsr-3713	259	6	types	type	NOUN
fsr-3713	259	7	of	of	ADP
fsr-3713	259	8	charitable	charitable	ADJ
fsr-3713	259	9	split	split	NOUN
fsr-3713	259	10	interest	interest	NOUN
fsr-3713	259	11	gifts	gift	NOUN
fsr-3713	259	12	include	include	VERB
fsr-3713	259	13	the	the	DET
fsr-3713	259	14	charitable	charitable	ADJ
fsr-3713	259	15	remain	remain	VERB
fsr-3713	259	16	der	der	ADJ
fsr-3713	259	17	annuity	annuity	NOUN
fsr-3713	259	18	trust	trust	NOUN
fsr-3713	259	19	,	,	PUNCT
fsr-3713	259	20	charitable	charitable	ADJ
fsr-3713	259	21	remainder	remainder	NOUN
fsr-3713	259	22	unitrust	unitrust	NOUN
fsr-3713	259	23	,	,	PUNCT
fsr-3713	259	24	pooled	pool	VERB
fsr-3713	259	25	income	income	NOUN
fsr-3713	259	26	fund	fund	NOUN
fsr-3713	259	27	,	,	PUNCT
fsr-3713	259	28	and	and	CCONJ
fsr-3713	259	29	charitable	charitable	ADJ
fsr-3713	259	30	lead	lead	NOUN
fsr-3713	259	31	trust	trust	NOUN
fsr-3713	259	32	.	.	PUNCT
fsr-3713	260	1	seventy	seventy	NUM
fsr-3713	260	2	-	-	PUNCT
fsr-3713	260	3	five	five	NUM
fsr-3713	260	4	attorneys	attorney	NOUN
fsr-3713	260	5	(	(	PUNCT
fsr-3713	260	6	61	61	NUM
fsr-3713	260	7	percent	percent	NOUN
fsr-3713	260	8	)	)	PUNCT
fsr-3713	260	9	reported	report	VERB
fsr-3713	260	10	clients	client	NOUN
fsr-3713	260	11	making	make	VERB
fsr-3713	260	12	split	split	ADJ
fsr-3713	260	13	interest	interest	NOUN
fsr-3713	260	14	gifts	gift	NOUN
fsr-3713	260	15	to	to	ADP
fsr-3713	260	16	charity	charity	NOUN
fsr-3713	260	17	,	,	PUNCT
fsr-3713	260	18	and	and	CCONJ
fsr-3713	260	19	of	of	ADP
fsr-3713	260	20	these	these	PRON
fsr-3713	260	21	the	the	DET
fsr-3713	260	22	typical	typical	ADJ
fsr-3713	260	23	number	number	NOUN
fsr-3713	260	24	of	of	ADP
fsr-3713	260	25	clients	client	NOUN
fsr-3713	260	26	was	be	AUX
fsr-3713	260	27	five	five	NUM
fsr-3713	260	28	percent	percent	NOUN
fsr-3713	260	29	(	(	PUNCT
fsr-3713	260	30	for	for	ADP
fsr-3713	260	31	all	all	DET
fsr-3713	260	32	attorneys	attorney	NOUN
fsr-3713	260	33	:	:	PUNCT
fsr-3713	260	34	i.q	i.q	PROPN
fsr-3713	260	35	.	.	PROPN
fsr-3713	260	36	range	range	PROPN
fsr-3713	260	37	:	:	PUNCT
fsr-3713	260	38	lo-30	lo-30	NUM
fsr-3713	260	39	%	%	NOUN
fsr-3713	260	40	;	;	PUNCT
fsr-3713	260	41	mean	mean	VERB
fsr-3713	260	42	:	:	PUNCT
fsr-3713	260	43	4.9	4.9	NUM
fsr-3713	260	44	%	%	NOUN
fsr-3713	260	45	)	)	PUNCT
fsr-3713	260	46	.	.	PUNCT
fsr-3713	261	1	vii	vii	PROPN
fsr-3713	261	2	.	.	PROPN
fsr-3713	261	3	planningforincapacity	planningforincapacity	PROPN
fsr-3713	261	4	estate	estate	NOUN
fsr-3713	261	5	planning	planning	NOUN
fsr-3713	261	6	offers	offer	VERB
fsr-3713	261	7	two	two	NUM
fsr-3713	261	8	specialized	specialized	ADJ
fsr-3713	261	9	non	non	ADJ
fsr-3713	261	10	-	-	ADJ
fsr-3713	261	11	trust	trust	ADJ
fsr-3713	261	12	techniques	technique	NOUN
fsr-3713	261	13	for	for	ADP
fsr-3713	261	14	helping	help	VERB
fsr-3713	261	15	clients	client	NOUN
fsr-3713	261	16	plan	plan	VERB
fsr-3713	261	17	for	for	ADP
fsr-3713	261	18	their	their	PRON
fsr-3713	261	19	own	own	ADJ
fsr-3713	261	20	incapacity	incapacity	NOUN
fsr-3713	261	21	.	.	PUNCT
fsr-3713	262	1	both	both	PRON
fsr-3713	262	2	involve	involve	VERB
fsr-3713	262	3	a	a	DET
fsr-3713	262	4	variation	variation	NOUN
fsr-3713	262	5	of	of	ADP
fsr-3713	262	6	the	the	DET
fsr-3713	262	7	general	general	ADJ
fsr-3713	262	8	legal	legal	ADJ
fsr-3713	262	9	document	document	NOUN
fsr-3713	262	10	called	call	VERB
fsr-3713	262	11	durable	durable	ADJ
fsr-3713	262	12	power	power	NOUN
fsr-3713	262	13	of	of	ADP
fsr-3713	262	14	attorney	attorney	NOUN
fsr-3713	262	15	.	.	PUNCT
fsr-3713	263	1	one	one	NUM
fsr-3713	263	2	variety	variety	NOUN
fsr-3713	263	3	is	be	AUX
fsr-3713	263	4	designed	design	VERB
fsr-3713	263	5	for	for	ADP
fsr-3713	263	6	management	management	NOUN
fsr-3713	263	7	of	of	ADP
fsr-3713	263	8	the	the	DET
fsr-3713	263	9	client	client	NOUN
fsr-3713	263	10	’s	’s	PART
fsr-3713	263	11	property	property	NOUN
fsr-3713	263	12	,	,	PUNCT
fsr-3713	263	13	while	while	SCONJ
fsr-3713	263	14	the	the	DET
fsr-3713	263	15	other	other	ADJ
fsr-3713	263	16	promotes	promote	VERB
fsr-3713	263	17	efficient	efficient	ADJ
fsr-3713	263	18	medical	medical	ADJ
fsr-3713	263	19	care	care	NOUN
fsr-3713	263	20	decision	decision	NOUN
fsr-3713	263	21	making	making	NOUN
fsr-3713	263	22	.	.	PUNCT
fsr-3713	264	1	table	table	NOUN
fsr-3713	264	2	8	8	NUM
fsr-3713	264	3	summarizes	summarize	NOUN
fsr-3713	264	4	the	the	DET
fsr-3713	264	5	results	result	NOUN
fsr-3713	264	6	.	.	PUNCT
fsr-3713	265	1	what	what	DET
fsr-3713	265	2	strategies	strategy	NOUN
fsr-3713	265	3	are	be	AUX
fsr-3713	265	4	estate	estate	NOUN
fsr-3713	265	5	planners	planner	NOUN
fsr-3713	265	6	recommending	recommend	VERB
fsr-3713	265	7	?	?	PUNCT
fsr-3713	266	1	127	127	NUM
fsr-3713	266	2	table	table	NOUN
fsr-3713	266	3	8	8	NUM
fsr-3713	266	4	.	.	PUNCT
fsr-3713	267	1	planning	plan	VERB
fsr-3713	267	2	for	for	ADP
fsr-3713	267	3	incapacity	incapacity	NOUN
fsr-3713	267	4	@ercentuge	@ercentuge	NOUN
fsr-3713	267	5	of	of	ADP
fsr-3713	267	6	all	all	DET
fsr-3713	267	7	clients	client	NOUN
fsr-3713	267	8	)	)	PUNCT
fsr-3713	267	9	interquartile	interquartile	NOUN
fsr-3713	267	10	%	%	INTJ
fsr-3713	267	11	not	not	PART
fsr-3713	267	12	planning	plan	VERB
fsr-3713	267	13	strategy	strategy	NOUN
fsr-3713	267	14	range	range	NOUN
fsr-3713	267	15	range	range	NOUN
fsr-3713	267	16	mean	mean	VERB
fsr-3713	267	17	using	use	VERB
fsr-3713	267	18	at	at	ADP
fsr-3713	267	19	all	all	DET
fsr-3713	267	20	std	std	NOUN
fsr-3713	267	21	.	.	PUNCT
fsr-3713	268	1	dev	dev	PROPN
fsr-3713	268	2	.	.	PUNCT
fsr-3713	269	1	dur	dur	PROPN
fsr-3713	269	2	.	.	PROPN
fsr-3713	269	3	pwr	pwr	PROPN
fsr-3713	269	4	.	.	PUNCT
fsr-3713	270	1	att’y	att’y	VERB
fsr-3713	270	2	.	.	PUNCT
fsr-3713	271	1	for	for	ADP
fsr-3713	271	2	property	property	NOUN
fsr-3713	271	3	s-100	s-100	NOUN
fsr-3713	271	4	%	%	NOUN
fsr-3713	271	5	7s100	7s100	NUM
fsr-3713	271	6	%	%	NOUN
fsr-3713	271	7	79.8	79.8	NUM
fsr-3713	271	8	%	%	NOUN
fsr-3713	271	9	0	0	NUM
fsr-3713	271	10	%	%	NOUN
fsr-3713	271	11	26	26	NUM
fsr-3713	271	12	%	%	NOUN
fsr-3713	271	13	dur	dur	PROPN
fsr-3713	271	14	.	.	PROPN
fsr-3713	271	15	pwr	pwr	PROPN
fsr-3713	271	16	.	.	PUNCT
fsr-3713	271	17	att’y	att’y	VERB
fsr-3713	271	18	.	.	PUNCT
fsr-3713	272	1	for	for	ADP
fsr-3713	272	2	health	health	NOUN
fsr-3713	272	3	care	care	NOUN
fsr-3713	272	4	o-100	o-100	NOUN
fsr-3713	272	5	%	%	NOUN
fsr-3713	272	6	75	75	NUM
fsr-3713	272	7	-	-	SYM
fsr-3713	272	8	100	100	NUM
fsr-3713	272	9	%	%	NOUN
fsr-3713	272	10	81.0	81.0	NUM
fsr-3713	272	11	%	%	NOUN
fsr-3713	272	12	1	1	NUM
fsr-3713	272	13	%	%	NOUN
fsr-3713	272	14	24	24	NUM
fsr-3713	272	15	%	%	NOUN
fsr-3713	272	16	living	living	NOUN
fsr-3713	272	17	will	will	AUX
fsr-3713	272	18	o-100	o-100	VERB
fsr-3713	272	19	%	%	NOUN
fsr-3713	272	20	o-90	o-90	ADV
fsr-3713	272	21	%	%	NOUN
fsr-3713	272	22	51.3	51.3	NUM
fsr-3713	272	23	%	%	NOUN
fsr-3713	272	24	29	29	NUM
fsr-3713	272	25	%	%	NOUN
fsr-3713	272	26	42	42	NUM
fsr-3713	272	27	%	%	NOUN
fsr-3713	272	28	durable	durable	ADJ
fsr-3713	272	29	power	power	NOUN
fsr-3713	272	30	of	of	ADP
fsr-3713	272	31	attorney	attorney	NOUN
fsr-3713	272	32	for	for	ADP
fsr-3713	272	33	property	property	NOUN
fsr-3713	272	34	the	the	DET
fsr-3713	272	35	durable	durable	ADJ
fsr-3713	272	36	power	power	NOUN
fsr-3713	272	37	of	of	ADP
fsr-3713	272	38	attorney	attorney	NOUN
fsr-3713	272	39	for	for	ADP
fsr-3713	272	40	property	property	NOUN
fsr-3713	272	41	authorizes	authorize	VERB
fsr-3713	272	42	another	another	DET
fsr-3713	272	43	person	person	NOUN
fsr-3713	272	44	as	as	ADP
fsr-3713	272	45	agent	agent	NOUN
fsr-3713	272	46	to	to	PART
fsr-3713	272	47	make	make	VERB
fsr-3713	272	48	financial	financial	ADJ
fsr-3713	272	49	decisions	decision	NOUN
fsr-3713	272	50	on	on	ADP
fsr-3713	272	51	behalf	behalf	NOUN
fsr-3713	272	52	of	of	ADP
fsr-3713	272	53	an	an	DET
fsr-3713	272	54	incapacitated	incapacitated	ADJ
fsr-3713	272	55	client	client	NOUN
fsr-3713	272	56	.	.	PUNCT
fsr-3713	273	1	the	the	DET
fsr-3713	273	2	typical	typical	ADJ
fsr-3713	273	3	attorney	attorney	NOUN
fsr-3713	273	4	surveyed	survey	VERB
fsr-3713	273	5	prepared	prepare	VERB
fsr-3713	273	6	durable	durable	ADJ
fsr-3713	273	7	powers	power	NOUN
fsr-3713	273	8	of	of	ADP
fsr-3713	273	9	attorney	attorney	NOUN
fsr-3713	273	10	for	for	ADP
fsr-3713	273	11	property	property	NOUN
fsr-3713	273	12	for	for	ADP
fsr-3713	273	13	79.8	79.8	NUM
fsr-3713	273	14	percent	percent	NOUN
fsr-3713	273	15	of	of	ADP
fsr-3713	273	16	clients	client	NOUN
fsr-3713	273	17	.	.	PUNCT
fsr-3713	274	1	every	every	DET
fsr-3713	274	2	single	single	ADJ
fsr-3713	274	3	one	one	NUM
fsr-3713	274	4	of	of	ADP
fsr-3713	274	5	the	the	DET
fsr-3713	274	6	attorneys	attorney	NOUN
fsr-3713	274	7	drafted	draft	VERB
fsr-3713	274	8	them	they	PRON
fsr-3713	274	9	,	,	PUNCT
fsr-3713	274	10	and	and	CCONJ
fsr-3713	274	11	a	a	DET
fsr-3713	274	12	full	full	ADJ
fsr-3713	274	13	three	three	NUM
fsr-3713	274	14	quarters	quarter	NOUN
fsr-3713	274	15	of	of	ADP
fsr-3713	274	16	respondents	respondent	NOUN
fsr-3713	274	17	prepared	prepare	VERB
fsr-3713	274	18	them	they	PRON
fsr-3713	274	19	for	for	ADP
fsr-3713	274	20	at	at	ADV
fsr-3713	274	21	least	least	ADV
fsr-3713	274	22	seventy	seventy	NUM
fsr-3713	274	23	five	five	NUM
fsr-3713	274	24	percent	percent	NOUN
fsr-3713	274	25	of	of	ADP
fsr-3713	274	26	clients	client	NOUN
fsr-3713	274	27	.	.	PUNCT
fsr-3713	275	1	durable	durable	ADJ
fsr-3713	275	2	power	power	NOUN
fsr-3713	275	3	of	of	ADP
fsr-3713	275	4	attorney	attorney	NOUN
fsr-3713	275	5	for	for	ADP
fsr-3713	275	6	health	health	NOUN
fsr-3713	275	7	care	care	NOUN
fsr-3713	275	8	and	and	CCONJ
fsr-3713	275	9	living	living	NOUN
fsr-3713	275	10	will	will	AUX
fsr-3713	275	11	a	a	DET
fsr-3713	275	12	durable	durable	ADJ
fsr-3713	275	13	power	power	NOUN
fsr-3713	275	14	of	of	ADP
fsr-3713	275	15	attorney	attorney	NOUN
fsr-3713	275	16	for	for	ADP
fsr-3713	275	17	health	health	NOUN
fsr-3713	275	18	care	care	NOUN
fsr-3713	275	19	authorizes	authorize	VERB
fsr-3713	275	20	another	another	DET
fsr-3713	275	21	person	person	NOUN
fsr-3713	275	22	to	to	PART
fsr-3713	275	23	make	make	VERB
fsr-3713	275	24	medical	medical	ADJ
fsr-3713	275	25	decisions	decision	NOUN
fsr-3713	275	26	on	on	ADP
fsr-3713	275	27	behalf	behalf	NOUN
fsr-3713	275	28	of	of	ADP
fsr-3713	275	29	an	an	DET
fsr-3713	275	30	incapacitated	incapacitated	ADJ
fsr-3713	275	31	client	client	NOUN
fsr-3713	275	32	.	.	PUNCT
fsr-3713	276	1	it	it	PRON
fsr-3713	276	2	often	often	ADV
fsr-3713	276	3	also	also	ADV
fsr-3713	276	4	includes	include	VERB
fsr-3713	276	5	a	a	DET
fsr-3713	276	6	statement	statement	NOUN
fsr-3713	276	7	describing	describe	VERB
fsr-3713	276	8	certain	certain	ADJ
fsr-3713	276	9	“	"	PUNCT
fsr-3713	276	10	heroic	heroic	ADJ
fsr-3713	276	11	”	"	PUNCT
fsr-3713	276	12	life	life	NOUN
fsr-3713	276	13	sustaining	sustain	VERB
fsr-3713	276	14	procedures	procedure	NOUN
fsr-3713	276	15	the	the	DET
fsr-3713	276	16	client	client	NOUN
fsr-3713	276	17	does	do	AUX
fsr-3713	276	18	not	not	PART
fsr-3713	276	19	wish	wish	VERB
fsr-3713	276	20	to	to	PART
fsr-3713	276	21	be	be	AUX
fsr-3713	276	22	undertaken	undertake	VERB
fsr-3713	276	23	.	.	PUNCT
fsr-3713	277	1	this	this	DET
fsr-3713	277	2	statement	statement	NOUN
fsr-3713	277	3	can	can	AUX
fsr-3713	277	4	also	also	ADV
fsr-3713	277	5	be	be	AUX
fsr-3713	277	6	included	include	VERB
fsr-3713	277	7	in	in	ADP
fsr-3713	277	8	a	a	DET
fsr-3713	277	9	separate	separate	ADJ
fsr-3713	277	10	document	document	NOUN
fsr-3713	277	11	,	,	PUNCT
fsr-3713	277	12	called	call	VERB
fsr-3713	277	13	a	a	DET
fsr-3713	277	14	living	living	NOUN
fsr-3713	277	15	will	will	NOUN
fsr-3713	277	16	.	.	PUNCT
fsr-3713	278	1	the	the	DET
fsr-3713	278	2	figures	figure	NOUN
fsr-3713	278	3	on	on	ADP
fsr-3713	278	4	frequency	frequency	NOUN
fsr-3713	278	5	of	of	ADP
fsr-3713	278	6	planning	planning	NOUN
fsr-3713	278	7	with	with	ADP
fsr-3713	278	8	the	the	DET
fsr-3713	278	9	durable	durable	ADJ
fsr-3713	278	10	power	power	NOUN
fsr-3713	278	11	of	of	ADP
fsr-3713	278	12	attorney	attorney	NOUN
fsr-3713	278	13	for	for	ADP
fsr-3713	278	14	health	health	NOUN
fsr-3713	278	15	care	care	NOUN
fsr-3713	278	16	were	be	AUX
fsr-3713	278	17	nearly	nearly	ADV
fsr-3713	278	18	identical	identical	ADJ
fsr-3713	278	19	to	to	ADP
fsr-3713	278	20	those	those	PRON
fsr-3713	278	21	for	for	ADP
fsr-3713	278	22	the	the	DET
fsr-3713	278	23	durable	durable	ADJ
fsr-3713	278	24	power	power	NOUN
fsr-3713	278	25	of	of	ADP
fsr-3713	278	26	attorney	attorney	NOUN
fsr-3713	278	27	for	for	ADP
fsr-3713	278	28	property	property	NOUN
fsr-3713	278	29	,	,	PUNCT
fsr-3713	278	30	suggesting	suggest	VERB
fsr-3713	278	31	that	that	SCONJ
fsr-3713	278	32	health	health	NOUN
fsr-3713	278	33	care	care	NOUN
fsr-3713	278	34	powers	power	NOUN
fsr-3713	278	35	have	have	AUX
fsr-3713	278	36	become	become	VERB
fsr-3713	278	37	nearly	nearly	ADV
fsr-3713	278	38	universally	universally	ADV
fsr-3713	278	39	ac	ac	PROPN
fsr-3713	278	40	cepted	cepte	VERB
fsr-3713	278	41	.	.	PUNCT
fsr-3713	279	1	the	the	DET
fsr-3713	279	2	typical	typical	ADJ
fsr-3713	279	3	attorney	attorney	NOUN
fsr-3713	279	4	prepared	prepare	VERB
fsr-3713	279	5	these	these	DET
fsr-3713	279	6	durable	durable	ADJ
fsr-3713	279	7	powers	power	NOUN
fsr-3713	279	8	for	for	ADP
fsr-3713	279	9	81	81	NUM
fsr-3713	279	10	.o	.o	NOUN
fsr-3713	279	11	percent	percent	NOUN
fsr-3713	279	12	of	of	ADP
fsr-3713	279	13	clients	client	NOUN
fsr-3713	279	14	and	and	CCONJ
fsr-3713	279	15	three	three	NUM
fsr-3713	279	16	quarters	quarter	NOUN
fsr-3713	279	17	of	of	ADP
fsr-3713	279	18	the	the	DET
fsr-3713	279	19	respondents	respondent	NOUN
fsr-3713	279	20	drafted	draft	VERB
fsr-3713	279	21	them	they	PRON
fsr-3713	279	22	for	for	ADP
fsr-3713	279	23	75	75	NUM
fsr-3713	279	24	percent	percent	NOUN
fsr-3713	279	25	of	of	ADP
fsr-3713	279	26	clients	client	NOUN
fsr-3713	279	27	.	.	PUNCT
fsr-3713	280	1	along	along	ADP
fsr-3713	280	2	with	with	ADP
fsr-3713	280	3	this	this	DET
fsr-3713	280	4	durable	durable	ADJ
fsr-3713	280	5	power	power	NOUN
fsr-3713	280	6	,	,	PUNCT
fsr-3713	280	7	most	most	ADJ
fsr-3713	280	8	attorneys	attorney	NOUN
fsr-3713	280	9	surveyed	survey	VERB
fsr-3713	280	10	were	be	AUX
fsr-3713	280	11	found	find	VERB
fsr-3713	280	12	to	to	PART
fsr-3713	280	13	also	also	ADV
fsr-3713	280	14	draft	draft	VERB
fsr-3713	280	15	a	a	DET
fsr-3713	280	16	separate	separate	ADJ
fsr-3713	280	17	living	living	NOUN
fsr-3713	280	18	will	will	NOUN
fsr-3713	280	19	for	for	ADP
fsr-3713	280	20	clients	client	NOUN
fsr-3713	280	21	.	.	PUNCT
fsr-3713	281	1	only	only	ADV
fsr-3713	281	2	29	29	NUM
fsr-3713	281	3	percent	percent	NOUN
fsr-3713	281	4	of	of	ADP
fsr-3713	281	5	attorneys	attorney	NOUN
fsr-3713	281	6	indicated	indicate	VERB
fsr-3713	281	7	they	they	PRON
fsr-3713	281	8	did	do	AUX
fsr-3713	281	9	not	not	PART
fsr-3713	281	10	draft	draft	VERB
fsr-3713	281	11	separate	separate	ADJ
fsr-3713	281	12	living	living	NOUN
fsr-3713	281	13	wills	will	NOUN
fsr-3713	281	14	for	for	ADP
fsr-3713	281	15	any	any	DET
fsr-3713	281	16	clients	client	NOUN
fsr-3713	281	17	.	.	PUNCT
fsr-3713	282	1	those	those	PRON
fsr-3713	282	2	who	who	PRON
fsr-3713	282	3	did	do	AUX
fsr-3713	282	4	typically	typically	ADV
fsr-3713	282	5	prepared	prepared	VERB
fsr-3713	282	6	them	they	PRON
fsr-3713	282	7	for	for	ADP
fsr-3713	282	8	nearly	nearly	ADV
fsr-3713	282	9	88	88	NUM
fsr-3713	282	10	percent	percent	NOUN
fsr-3713	282	11	of	of	ADP
fsr-3713	282	12	their	their	PRON
fsr-3713	282	13	clients	client	NOUN
fsr-3713	282	14	51.3	51.3	NUM
fsr-3713	282	15	%	%	NOUN
fsr-3713	282	16	)	)	PUNCT
fsr-3713	282	17	.	.	PUNCT
fsr-3713	283	1	(	(	PUNCT
fsr-3713	283	2	for	for	ADP
fsr-3713	283	3	all	all	DET
fsr-3713	283	4	attorneys	attorney	NOUN
fsr-3713	283	5	:	:	PUNCT
fsr-3713	283	6	mean	mean	NOUN
fsr-3713	283	7	=	=	SYM
fsr-3713	283	8	viii	viii	PROPN
fsr-3713	283	9	.	.	PUNCT
fsr-3713	284	1	conclusions	conclusion	NOUN
fsr-3713	284	2	this	this	DET
fsr-3713	284	3	article	article	NOUN
fsr-3713	284	4	has	have	AUX
fsr-3713	284	5	described	describe	VERB
fsr-3713	284	6	the	the	DET
fsr-3713	284	7	major	major	ADJ
fsr-3713	284	8	techniques	technique	NOUN
fsr-3713	284	9	used	use	VERB
fsr-3713	284	10	by	by	ADP
fsr-3713	284	11	experienced	experienced	ADJ
fsr-3713	284	12	estate	estate	NOUN
fsr-3713	284	13	planning	planning	NOUN
fsr-3713	284	14	attorneys	attorney	NOUN
fsr-3713	284	15	,	,	PUNCT
fsr-3713	284	16	in	in	ADP
fsr-3713	284	17	the	the	DET
fsr-3713	284	18	context	context	NOUN
fsr-3713	284	19	of	of	ADP
fsr-3713	284	20	a	a	DET
fsr-3713	284	21	summary	summary	NOUN
fsr-3713	284	22	of	of	ADP
fsr-3713	284	23	the	the	DET
fsr-3713	284	24	results	result	NOUN
fsr-3713	284	25	from	from	ADP
fsr-3713	284	26	a	a	DET
fsr-3713	284	27	recent	recent	ADJ
fsr-3713	284	28	survey	survey	NOUN
fsr-3713	284	29	revealing	reveal	VERB
fsr-3713	284	30	the	the	DET
fsr-3713	284	31	frequency	frequency	NOUN
fsr-3713	284	32	with	with	ADP
fsr-3713	284	33	which	which	PRON
fsr-3713	284	34	each	each	DET
fsr-3713	284	35	technique	technique	NOUN
fsr-3713	284	36	has	have	AUX
fsr-3713	284	37	been	be	AUX
fsr-3713	284	38	used	use	VERB
fsr-3713	284	39	.	.	PUNCT
fsr-3713	285	1	financial	financial	ADJ
fsr-3713	285	2	services	service	NOUN
fsr-3713	285	3	academics	academic	NOUN
fsr-3713	285	4	may	may	AUX
fsr-3713	285	5	now	now	ADV
fsr-3713	285	6	have	have	VERB
fsr-3713	285	7	a	a	DET
fsr-3713	285	8	better	well	ADJ
fsr-3713	285	9	understanding	understanding	NOUN
fsr-3713	285	10	of	of	ADP
fsr-3713	285	11	them	they	PRON
fsr-3713	285	12	,	,	PUNCT
fsr-3713	285	13	and	and	CCONJ
fsr-3713	285	14	a	a	DET
fsr-3713	285	15	greater	greater	ADV
fsr-3713	285	16	aware	aware	ADJ
fsr-3713	285	17	ness	ness	NOUN
fsr-3713	285	18	of	of	ADP
fsr-3713	285	19	the	the	DET
fsr-3713	285	20	relative	relative	ADJ
fsr-3713	285	21	importance	importance	NOUN
fsr-3713	285	22	of	of	ADP
fsr-3713	285	23	each	each	PRON
fsr-3713	285	24	of	of	ADP
fsr-3713	285	25	these	these	DET
fsr-3713	285	26	techniques	technique	NOUN
fsr-3713	285	27	to	to	ADP
fsr-3713	285	28	individual	individual	ADJ
fsr-3713	285	29	financial	financial	ADJ
fsr-3713	285	30	management	management	NOUN
fsr-3713	285	31	.	.	PUNCT
fsr-3713	286	1	128	128	NUM
fsr-3713	286	2	financialservicesreview,2(2	financialservicesreview,2(2	NOUN
fsr-3713	286	3	)	)	PUNCT
fsr-3713	286	4	1993	1993	NUM
fsr-3713	286	5	appendix	appendix	VERB
fsr-3713	286	6	survey	survey	NOUN
fsr-3713	286	7	questionnaire	questionnaire	NOUN
fsr-3713	286	8	surveyofestateplanningattorneys	surveyofestateplanningattorney	NOUN
fsr-3713	286	9	conducted	conduct	VERB
fsr-3713	286	10	by	by	ADP
fsr-3713	286	11	chris	chris	PROPN
fsr-3713	286	12	j.	j.	PROPN
fsr-3713	286	13	prestopino	prestopino	PROPN
fsr-3713	286	14	,	,	PUNCT
fsr-3713	286	15	ph.d	ph.d	PROPN
fsr-3713	286	16	.	.	PROPN
fsr-3713	286	17	professor	professor	PROPN
fsr-3713	286	18	,	,	PUNCT
fsr-3713	286	19	california	california	PROPN
fsr-3713	286	20	state	state	PROPN
fsr-3713	286	21	university	university	PROPN
fsr-3713	286	22	,	,	PUNCT
fsr-3713	286	23	chico	chico	NOUN
fsr-3713	286	24	for	for	ADP
fsr-3713	286	25	each	each	DET
fsr-3713	286	26	question	question	NOUN
fsr-3713	286	27	,	,	PUNCT
fsr-3713	286	28	please	please	INTJ
fsr-3713	286	29	place	place	VERB
fsr-3713	286	30	in	in	ADP
fsr-3713	286	31	the	the	DET
fsr-3713	286	32	appropriate	appropriate	ADJ
fsr-3713	286	33	space	space	NOUN
fsr-3713	286	34	a	a	DET
fsr-3713	286	35	number	number	NOUN
fsr-3713	286	36	from	from	ADP
fsr-3713	286	37	0	0	NUM
fsr-3713	286	38	to	to	ADP
fsr-3713	286	39	100	100	NUM
fsr-3713	286	40	,	,	PUNCT
fsr-3713	286	41	representing	represent	VERB
fsr-3713	286	42	the	the	DET
fsr-3713	286	43	approximate	approximate	ADJ
fsr-3713	286	44	percentage	percentage	NOUN
fsr-3713	286	45	of	of	ADP
fsr-3713	286	46	your	your	PRON
fsr-3713	286	47	clients	client	NOUN
fsr-3713	286	48	whom	whom	PRON
fsr-3713	286	49	you	you	PRON
fsr-3713	286	50	advised	advise	VERB
fsr-3713	286	51	in	in	ADP
fsr-3713	286	52	the	the	DET
fsr-3713	286	53	last	last	ADJ
fsr-3713	286	54	year	year	NOUN
fsr-3713	286	55	use	use	VERB
fsr-3713	286	56	each	each	PRON
fsr-3713	286	57	of	of	ADP
fsr-3713	286	58	the	the	DET
fsr-3713	286	59	following	follow	VERB
fsr-3713	286	60	strategies	strategy	NOUN
fsr-3713	286	61	.	.	PUNCT
fsr-3713	287	1	estimates	estimate	NOUN
fsr-3713	287	2	are	be	AUX
fsr-3713	287	3	acceptable	acceptable	ADJ
fsr-3713	287	4	.	.	PUNCT
fsr-3713	288	1	your	your	PRON
fsr-3713	288	2	response	response	NOUN
fsr-3713	288	3	is	be	AUX
fsr-3713	288	4	anonymous	anonymous	ADJ
fsr-3713	288	5	.	.	PUNCT
fsr-3713	289	1	all	all	PRON
fsr-3713	289	2	identifying	identify	VERB
fsr-3713	289	3	information	information	NOUN
fsr-3713	289	4	will	will	AUX
fsr-3713	289	5	be	be	AUX
fsr-3713	289	6	held	hold	VERB
fsr-3713	289	7	in	in	ADP
fsr-3713	289	8	the	the	DET
fsr-3713	289	9	strictest	strict	ADJ
fsr-3713	289	10	confidence	confidence	NOUN
fsr-3713	289	11	.	.	PUNCT
fsr-3713	290	1	results	result	NOUN
fsr-3713	290	2	will	will	AUX
fsr-3713	290	3	only	only	ADV
fsr-3713	290	4	be	be	AUX
fsr-3713	290	5	reported	report	VERB
fsr-3713	290	6	for	for	ADP
fsr-3713	290	7	groups	group	NOUN
fsr-3713	290	8	.	.	PUNCT
fsr-3713	291	1	thanks	thank	NOUN
fsr-3713	291	2	for	for	ADP
fsr-3713	291	3	sharing	share	VERB
fsr-3713	291	4	your	your	PRON
fsr-3713	291	5	valuable	valuable	ADJ
fsr-3713	291	6	time	time	NOUN
fsr-3713	291	7	.	.	PUNCT
fsr-3713	292	1	a	a	DET
fsr-3713	292	2	:	:	PUNCT
fsr-3713	292	3	basicdocumentpreparation	basicdocumentpreparation	NOUN
fsr-3713	292	4	how	how	SCONJ
fsr-3713	292	5	many	many	ADJ
fsr-3713	292	6	estate	estate	NOUN
fsr-3713	292	7	planning	planning	NOUN
fsr-3713	292	8	clients	client	NOUN
fsr-3713	292	9	have	have	AUX
fsr-3713	292	10	you	you	PRON
fsr-3713	292	11	advised	advise	VERB
fsr-3713	292	12	in	in	ADP
fsr-3713	292	13	the	the	DET
fsr-3713	292	14	past	past	ADJ
fsr-3713	292	15	year	year	NOUN
fsr-3713	292	16	?	?	PUNCT
fsr-3713	293	1	clients	client	NOUN
fsr-3713	293	2	what	what	DET
fsr-3713	293	3	percentage	percentage	NOUN
fsr-3713	293	4	of	of	ADP
fsr-3713	293	5	these	these	DET
fsr-3713	293	6	clients	client	NOUN
fsr-3713	293	7	use	use	VERB
fsr-3713	293	8	each	each	PRON
fsr-3713	293	9	of	of	ADP
fsr-3713	293	10	the	the	DET
fsr-3713	293	11	following	follow	VERB
fsr-3713	293	12	planning	planning	NOUN
fsr-3713	293	13	documents	document	NOUN
fsr-3713	293	14	as	as	ADP
fsr-3713	293	15	the	the	DET
fsr-3713	293	16	principal	principal	ADJ
fsr-3713	293	17	method	method	NOUN
fsr-3713	293	18	of	of	ADP
fsr-3713	293	19	asset	asset	NOUN
fsr-3713	293	20	disposition	disposition	NOUN
fsr-3713	293	21	?	?	PUNCT
fsr-3713	294	1	(	(	PUNCT
fsr-3713	294	2	note	note	NOUN
fsr-3713	294	3	:	:	PUNCT
fsr-3713	294	4	all	all	DET
fsr-3713	294	5	four	four	NUM
fsr-3713	294	6	answers	answer	NOUN
fsr-3713	294	7	should	should	AUX
fsr-3713	294	8	total	total	VERB
fsr-3713	294	9	100	100	NUM
fsr-3713	294	10	%	%	NOUN
fsr-3713	294	11	)	)	PUNCT
fsr-3713	294	12	1	1	NUM
fsr-3713	294	13	.	.	PUNCT
fsr-3713	295	1	joint	joint	ADJ
fsr-3713	295	2	tenancies	tenancy	NOUN
fsr-3713	295	3	(	(	PUNCT
fsr-3713	295	4	whether	whether	SCONJ
fsr-3713	295	5	recommended	recommend	VERB
fsr-3713	295	6	or	or	CCONJ
fsr-3713	295	7	not	not	PART
fsr-3713	295	8	)	)	PUNCT
fsr-3713	295	9	?	?	PUNCT
fsr-3713	296	1	-%	-%	PROPN
fsr-3713	296	2	2	2	NUM
fsr-3713	296	3	.	.	X
fsr-3713	296	4	simple	simple	ADJ
fsr-3713	296	5	will	will	NOUN
fsr-3713	296	6	(	(	PUNCT
fsr-3713	296	7	no	no	DET
fsr-3713	296	8	trusts	trust	NOUN
fsr-3713	296	9	;	;	PUNCT
fsr-3713	296	10	if	if	SCONJ
fsr-3713	296	11	both	both	DET
fsr-3713	296	12	spouses	spouse	NOUN
fsr-3713	296	13	alive	alive	ADJ
fsr-3713	296	14	,	,	PUNCT
fsr-3713	296	15	then	then	ADV
fsr-3713	296	16	conditional	conditional	ADJ
fsr-3713	296	17	outright	outright	ADJ
fsr-3713	296	18	disposition	disposition	NOUN
fsr-3713	296	19	between	between	ADP
fsr-3713	296	20	them	they	PRON
fsr-3713	296	21	,	,	PUNCT
fsr-3713	296	22	otherwise	otherwise	ADV
fsr-3713	296	23	to	to	ADP
fsr-3713	296	24	children	child	NOUN
fsr-3713	296	25	,	,	PUNCT
fsr-3713	296	26	etc	etc	X
fsr-3713	296	27	.	.	X
fsr-3713	296	28	)	)	PUNCT
fsr-3713	296	29	?	?	PUNCT
fsr-3713	297	1	%	%	NOUN
fsr-3713	298	1	3	3	X
fsr-3713	298	2	.	.	PUNCT
fsr-3713	298	3	non	non	ADJ
fsr-3713	298	4	-	-	ADJ
fsr-3713	298	5	simple	simple	ADJ
fsr-3713	298	6	will	will	NOUN
fsr-3713	298	7	(	(	PUNCT
fsr-3713	298	8	any	any	DET
fsr-3713	298	9	other	other	ADJ
fsr-3713	298	10	type	type	NOUN
fsr-3713	298	11	of	of	ADP
fsr-3713	298	12	non	non	NOUN
fsr-3713	298	13	-	-	NOUN
fsr-3713	298	14	pourover	pourover	PROPN
fsr-3713	298	15	will	will	AUX
fsr-3713	298	16	incorporating	incorporate	VERB
fsr-3713	298	17	trusts	trust	NOUN
fsr-3713	298	18	or	or	CCONJ
fsr-3713	298	19	other	other	ADJ
fsr-3713	298	20	more	more	ADV
fsr-3713	298	21	complex	complex	ADJ
fsr-3713	298	22	arrangements	arrangement	NOUN
fsr-3713	298	23	)	)	PUNCT
fsr-3713	298	24	?	?	PUNCT
fsr-3713	299	1	-%	-%	PROPN
fsr-3713	299	2	4	4	NUM
fsr-3713	299	3	.	.	PUNCT
fsr-3713	299	4	revocable	revocable	ADJ
fsr-3713	299	5	living	living	NOUN
fsr-3713	299	6	trust	trust	NOUN
fsr-3713	299	7	with	with	ADP
fsr-3713	299	8	pourover	pourover	PROPN
fsr-3713	299	9	will	will	AUX
fsr-3713	299	10	?	?	PUNCT
fsr-3713	300	1	-%	-%	PROPN
fsr-3713	300	2	should	should	AUX
fsr-3713	300	3	total-------100	total-------100	VERB
fsr-3713	300	4	%	%	NOUN
fsr-3713	300	5	b	b	NOUN
fsr-3713	300	6	:	:	PUNCT
fsr-3713	300	7	lifetime	lifetime	NOUN
fsr-3713	300	8	transfers	transfer	NOUN
fsr-3713	300	9	what	what	DET
fsr-3713	300	10	percentage	percentage	NOUN
fsr-3713	300	11	of	of	ADP
fsr-3713	300	12	all	all	PRON
fsr-3713	300	13	your	your	PRON
fsr-3713	300	14	estate	estate	NOUN
fsr-3713	300	15	planning	planning	NOUN
fsr-3713	300	16	cli	cli	NOUN
fsr-3713	300	17	ents	ent	NOUN
fsr-3713	300	18	advised	advise	VERB
fsr-3713	300	19	in	in	ADP
fsr-3713	300	20	the	the	DET
fsr-3713	300	21	past	past	ADJ
fsr-3713	300	22	year	year	NOUN
fsr-3713	300	23	undertook	undertake	VERB
fsr-3713	300	24	the	the	DET
fsr-3713	300	25	following	follow	VERB
fsr-3713	300	26	lifetime	lifetime	NOUN
fsr-3713	300	27	transfers	transfer	NOUN
fsr-3713	300	28	?	?	PUNCT
fsr-3713	301	1	1	1	X
fsr-3713	301	2	.	.	X
fsr-3713	301	3	noncharitable	noncharitable	PROPN
fsr-3713	301	4	outright	outright	ADJ
fsr-3713	301	5	annual	annual	ADJ
fsr-3713	301	6	exclusion	exclusion	NOUN
fsr-3713	301	7	gift	gift	NOUN
fsr-3713	301	8	of	of	ADP
fsr-3713	301	9	$	$	SYM
fsr-3713	301	10	lo	lo	NOUN
fsr-3713	301	11	,	,	PUNCT
fsr-3713	301	12	ooo	ooo	NOUN
fsr-3713	301	13	?	?	NOUN
fsr-3713	301	14	2	2	NUM
fsr-3713	301	15	.	.	X
fsr-3713	301	16	noncharitable	noncharitable	ADJ
fsr-3713	301	17	custodial	custodial	ADJ
fsr-3713	301	18	annual	annual	ADJ
fsr-3713	301	19	exclusion	exclusion	NOUN
fsr-3713	301	20	gift	gift	NOUN
fsr-3713	301	21	of	of	ADP
fsr-3713	301	22	$	$	SYM
fsr-3713	301	23	lo	lo	NOUN
fsr-3713	301	24	,	,	PUNCT
fsr-3713	301	25	ooo	ooo	INTJ
fsr-3713	301	26	?	?	NOUN
fsr-3713	301	27	3	3	NUM
fsr-3713	301	28	.	.	X
fsr-3713	301	29	noncharitable	noncharitable	PROPN
fsr-3713	301	30	outright	outright	ADJ
fsr-3713	301	31	gift	gift	NOUN
fsr-3713	301	32	exceeding	exceed	VERB
fsr-3713	301	33	the	the	DET
fsr-3713	301	34	annual	annual	ADJ
fsr-3713	301	35	exclusion	exclusion	NOUN
fsr-3713	301	36	?	?	PUNCT
fsr-3713	302	1	4	4	X
fsr-3713	302	2	.	.	X
fsr-3713	302	3	noncharitable	noncharitable	ADJ
fsr-3713	302	4	custodial	custodial	ADJ
fsr-3713	302	5	gift	gift	NOUN
fsr-3713	302	6	exceeding	exceed	VERB
fsr-3713	302	7	the	the	DET
fsr-3713	302	8	annual	annual	ADJ
fsr-3713	302	9	exclusion	exclusion	NOUN
fsr-3713	302	10	?	?	PUNCT
fsr-3713	303	1	5	5	X
fsr-3713	303	2	.	.	X
fsr-3713	303	3	noncharitable	noncharitable	PROPN
fsr-3713	303	4	gift	gift	NOUN
fsr-3713	303	5	in	in	ADP
fsr-3713	303	6	trust	trust	NOUN
fsr-3713	303	7	?	?	PUNCT
fsr-3713	304	1	for	for	ADP
fsr-3713	304	2	these	these	DET
fsr-3713	304	3	trusts	trust	NOUN
fsr-3713	304	4	,	,	PUNCT
fsr-3713	304	5	how	how	SCONJ
fsr-3713	304	6	often	often	ADV
fsr-3713	304	7	did	do	AUX
fsr-3713	304	8	they	they	PRON
fsr-3713	304	9	contain	contain	VERB
fsr-3713	304	10	:	:	PUNCT
fsr-3713	304	11	a.	a.	NOUN
fsr-3713	304	12	ac	ac	PROPN
fsr-3713	304	13	rummey	rummey	VERB
fsr-3713	304	14	demand	demand	NOUN
fsr-3713	304	15	provision	provision	NOUN
fsr-3713	304	16	?	?	PUNCT
fsr-3713	305	1	b.	b.	PROPN
fsr-3713	306	1	a	a	DET
fsr-3713	306	2	2503(b	2503(b	NOUN
fsr-3713	306	3	)	)	PUNCT
fsr-3713	306	4	provision	provision	NOUN
fsr-3713	306	5	(	(	PUNCT
fsr-3713	306	6	mandatory	mandatory	ADJ
fsr-3713	306	7	annual	annual	ADJ
fsr-3713	306	8	income	income	NOUN
fsr-3713	306	9	distribution	distribution	NOUN
fsr-3713	306	10	)	)	PUNCT
fsr-3713	306	11	?	?	PUNCT
fsr-3713	307	1	c.	c.	PROPN
fsr-3713	307	2	a	a	DET
fsr-3713	307	3	2503(c	2503(c	NOUN
fsr-3713	307	4	)	)	PUNCT
fsr-3713	307	5	provision	provision	NOUN
fsr-3713	307	6	(	(	PUNCT
fsr-3713	307	7	mandatory	mandatory	ADJ
fsr-3713	307	8	corpus	corpus	NOUN
fsr-3713	307	9	distribution	distribution	NOUN
fsr-3713	307	10	at	at	ADP
fsr-3713	307	11	age	age	NOUN
fsr-3713	307	12	21	21	NUM
fsr-3713	307	13	)	)	PUNCT
fsr-3713	307	14	?	?	PUNCT
fsr-3713	308	1	6	6	X
fsr-3713	308	2	.	.	PUNCT
fsr-3713	308	3	installment	installment	NOUN
fsr-3713	308	4	sale	sale	NOUN
fsr-3713	308	5	?	?	PUNCT
fsr-3713	309	1	7	7	X
fsr-3713	309	2	.	.	X
fsr-3713	309	3	private	private	ADJ
fsr-3713	309	4	annuity	annuity	NOUN
fsr-3713	309	5	?	?	PUNCT
fsr-3713	310	1	8	8	NUM
fsr-3713	310	2	.	.	X
fsr-3713	310	3	grantor	grantor	NOUN
fsr-3713	310	4	retained	retain	VERB
fsr-3713	310	5	annuity	annuity	NOUN
fsr-3713	310	6	trust	trust	NOUN
fsr-3713	310	7	(	(	PUNCT
fsr-3713	310	8	grat	grat	NOUN
fsr-3713	310	9	)	)	PUNCT
fsr-3713	310	10	?	?	PUNCT
fsr-3713	311	1	9	9	X
fsr-3713	311	2	.	.	X
fsr-3713	311	3	grantor	grantor	NOUN
fsr-3713	311	4	retained	retain	VERB
fsr-3713	311	5	unitrust	unitrust	ADV
fsr-3713	311	6	(	(	PUNCT
fsr-3713	311	7	grut	grut	PROPN
fsr-3713	311	8	)	)	PUNCT
fsr-3713	311	9	?	?	PUNCT
fsr-3713	312	1	10	10	NUM
fsr-3713	312	2	.	.	PUNCT
fsr-3713	313	1	joint	joint	ADJ
fsr-3713	313	2	purchase	purchase	NOUN
fsr-3713	313	3	of	of	ADP
fsr-3713	313	4	a	a	DET
fsr-3713	313	5	life	life	NOUN
fsr-3713	313	6	estate	estate	NOUN
fsr-3713	313	7	/	/	SYM
fsr-3713	313	8	remainder	remainder	NOUN
fsr-3713	313	9	interest	interest	NOUN
fsr-3713	313	10	?	?	PUNCT
fsr-3713	314	1	11	11	NUM
fsr-3713	314	2	.	.	PUNCT
fsr-3713	315	1	outright	outright	ADJ
fsr-3713	315	2	charitable	charitable	ADJ
fsr-3713	315	3	gift	gift	NOUN
fsr-3713	315	4	of	of	ADP
fsr-3713	315	5	at	at	ADV
fsr-3713	315	6	least	least	ADV
fsr-3713	315	7	$	$	SYM
fsr-3713	315	8	s	s	NOUN
fsr-3713	315	9	,	,	PUNCT
fsr-3713	315	10	ooo	ooo	INTJ
fsr-3713	315	11	?	?	PROPN
fsr-3713	315	12	12	12	NUM
fsr-3713	315	13	.	.	PUNCT
fsr-3713	316	1	charitable	charitable	ADJ
fsr-3713	316	2	split	split	ADJ
fsr-3713	316	3	interest	interest	NOUN
fsr-3713	316	4	gift	gift	NOUN
fsr-3713	316	5	13	13	NUM
fsr-3713	316	6	.	.	PUNCT
fsr-3713	317	1	irrevocable	irrevocable	ADJ
fsr-3713	317	2	life	life	NOUN
fsr-3713	317	3	insurance	insurance	NOUN
fsr-3713	317	4	trust	trust	NOUN
fsr-3713	317	5	what	what	DET
fsr-3713	317	6	strategies	strategy	NOUN
fsr-3713	317	7	are	be	AUX
fsr-3713	317	8	estate	estate	NOUN
fsr-3713	317	9	planners	planner	NOUN
fsr-3713	317	10	recommending	recommend	VERB
fsr-3713	317	11	?	?	PUNCT
fsr-3713	318	1	129	129	NUM
fsr-3713	318	2	c	c	X
fsr-3713	318	3	:	:	PUNCT
fsr-3713	318	4	maritaldeduci’ionandbypassplannin	maritaldeduci’ionandbypassplannin	X
fsr-3713	318	5	g	g	ADP
fsr-3713	318	6	how	how	SCONJ
fsr-3713	318	7	many	many	ADJ
fsr-3713	318	8	of	of	ADP
fsr-3713	318	9	your	your	PRON
fsr-3713	318	10	cli	cli	NOUN
fsr-3713	318	11	ents	ent	NOUN
fsr-3713	318	12	advised	advise	VERB
fsr-3713	318	13	in	in	ADP
fsr-3713	318	14	the	the	DET
fsr-3713	318	15	past	past	ADJ
fsr-3713	318	16	year	year	NOUN
fsr-3713	318	17	were	be	AUX
fsr-3713	318	18	sufficiently	sufficiently	ADV
fsr-3713	318	19	wealthy	wealthy	ADJ
fsr-3713	318	20	to	to	PART
fsr-3713	318	21	have	have	VERB
fsr-3713	318	22	apotentia	apotentia	NOUN
fsr-3713	318	23	estate	estate	NOUN
fsr-3713	318	24	lax	lax	ADJ
fsr-3713	318	25	liability	liability	NOUN
fsr-3713	318	26	?	?	PUNCT
fsr-3713	319	1	-clients	-client	NOUN
fsr-3713	319	2	1	1	NUM
fsr-3713	319	3	.	.	X
fsr-3713	320	1	what	what	PRON
fsr-3713	320	2	percentage	percentage	NOUN
fsr-3713	320	3	of	of	ADP
fsr-3713	320	4	these	these	DET
fsr-3713	320	5	wealthier	wealthy	ADJ
fsr-3713	320	6	clients	client	NOUN
fsr-3713	320	7	will	will	AUX
fsr-3713	320	8	use	use	VERB
fsr-3713	320	9	each	each	PRON
fsr-3713	320	10	of	of	ADP
fsr-3713	320	11	the	the	DET
fsr-3713	320	12	following	follow	VERB
fsr-3713	320	13	bypass	bypass	NOUN
fsr-3713	320	14	planning	planning	NOUN
fsr-3713	320	15	strategies	strategy	NOUN
fsr-3713	320	16	,	,	PUNCT
fsr-3713	320	17	in	in	ADP
fsr-3713	320	18	planning	planning	NOUN
fsr-3713	320	19	for	for	ADP
fsr-3713	320	20	the	the	DET
fsr-3713	320	21	death	death	NOUN
fsr-3713	320	22	of	of	ADP
fsr-3713	320	23	the	the	DET
fsr-3713	320	24	first	first	ADJ
fsr-3713	320	25	spouse	spouse	NOUN
fsr-3713	320	26	.	.	PUNCT
fsr-3713	321	1	(	(	PUNCT
fsr-3713	321	2	note	note	NOUN
fsr-3713	321	3	:	:	PUNCT
fsr-3713	321	4	all	all	DET
fsr-3713	321	5	three	three	NUM
fsr-3713	321	6	answers	answer	NOUN
fsr-3713	321	7	should	should	AUX
fsr-3713	321	8	total	total	VERB
fsr-3713	321	9	100	100	NUM
fsr-3713	321	10	%	%	NOUN
fsr-3713	321	11	)	)	PUNCT
fsr-3713	321	12	a.	a.	NOUN
fsr-3713	322	1	no	no	DET
fsr-3713	322	2	bypass	bypass	NOUN
fsr-3713	322	3	(	(	PUNCT
fsr-3713	322	4	i.e.	i.e.	X
fsr-3713	322	5	,	,	PUNCT
fsr-3713	322	6	unlimited	unlimited	ADJ
fsr-3713	322	7	marital	marital	ADJ
fsr-3713	322	8	deduction	deduction	NOUN
fsr-3713	322	9	)	)	PUNCT
fsr-3713	322	10	?	?	PUNCT
fsr-3713	323	1	b.	b.	PROPN
fsr-3713	324	1	a	a	DET
fsr-3713	324	2	bypass	bypass	NOUN
fsr-3713	324	3	of	of	ADP
fsr-3713	324	4	approximately	approximately	ADV
fsr-3713	324	5	$	$	SYM
fsr-3713	324	6	600,000	600,000	NUM
fsr-3713	324	7	?	?	PUNCT
fsr-3713	325	1	c.	c.	NOUN
fsr-3713	325	2	a	a	DET
fsr-3713	325	3	bypass	bypass	NOUN
fsr-3713	325	4	larger	large	ADJ
fsr-3713	325	5	than	than	ADP
fsr-3713	325	6	$	$	SYM
fsr-3713	325	7	600,000	600,000	NUM
fsr-3713	325	8	?	?	PUNCT
fsr-3713	326	1	should	should	AUX
fsr-3713	326	2	total--	total--	VERB
fsr-3713	326	3	2	2	NUM
fsr-3713	326	4	.	.	X
fsr-3713	327	1	what	what	PRON
fsr-3713	327	2	percentage	percentage	NOUN
fsr-3713	327	3	of	of	ADP
fsr-3713	327	4	these	these	DET
fsr-3713	327	5	wealthier	wealthy	ADJ
fsr-3713	327	6	client	client	NOUN
fsr-3713	327	7	’s	’s	PART
fsr-3713	327	8	documents	document	NOUN
fsr-3713	327	9	had	have	VERB
fsr-3713	327	10	a	a	DET
fsr-3713	327	11	provision	provision	NOUN
fsr-3713	327	12	for	for	ADP
fsr-3713	327	13	a	a	DET
fsr-3713	327	14	disclaimer	disclaimer	NOUN
fsr-3713	327	15	to	to	PART
fsr-3713	327	16	potentially	potentially	ADV
fsr-3713	327	17	increase	increase	VERB
fsr-3713	327	18	the	the	DET
fsr-3713	327	19	bypass	bypass	NOUN
fsr-3713	327	20	?	?	PUNCT
fsr-3713	328	1	3	3	X
fsr-3713	328	2	.	.	X
fsr-3713	328	3	with	with	ADP
fsr-3713	328	4	regard	regard	NOUN
fsr-3713	328	5	to	to	ADP
fsr-3713	328	6	the	the	DET
fsr-3713	328	7	property	property	NOUN
fsr-3713	328	8	qualifying	qualifying	NOUN
fsr-3713	328	9	for	for	ADP
fsr-3713	328	10	the	the	DET
fsr-3713	328	11	marital	marital	ADJ
fsr-3713	328	12	deduction	deduction	NOUN
fsr-3713	328	13	,	,	PUNCT
fsr-3713	328	14	what	what	DET
fsr-3713	328	15	percentage	percentage	NOUN
fsr-3713	328	16	of	of	ADP
fsr-3713	328	17	these	these	DET
fsr-3713	328	18	wealthier	wealthy	ADJ
fsr-3713	328	19	client	client	NOUN
fsr-3713	328	20	’s	’s	PART
fsr-3713	328	21	documents	document	NOUN
fsr-3713	328	22	incorporate	incorporate	VERB
fsr-3713	328	23	the	the	DET
fsr-3713	328	24	follow	follow	NOUN
fsr-3713	328	25	ing	ing	ADJ
fsr-3713	328	26	marital	marital	ADJ
fsr-3713	328	27	dispositions	disposition	NOUN
fsr-3713	328	28	?	?	PUNCT
fsr-3713	329	1	a.	a.	NOUN
fsr-3713	329	2	outright	outright	ADJ
fsr-3713	329	3	disposition	disposition	NOUN
fsr-3713	329	4	of	of	ADP
fsr-3713	329	5	bulk	bulk	NOUN
fsr-3713	329	6	of	of	ADP
fsr-3713	329	7	marital	marital	ADJ
fsr-3713	329	8	deduction	deduction	NOUN
fsr-3713	329	9	property	property	NOUN
fsr-3713	329	10	to	to	ADP
fsr-3713	329	11	surviving	surviving	NOUN
fsr-3713	329	12	spouse	spouse	NOUN
fsr-3713	329	13	?	?	PUNCT
fsr-3713	330	1	b.	b.	PROPN
fsr-3713	330	2	power	power	NOUN
fsr-3713	330	3	of	of	ADP
fsr-3713	330	4	appointment	appointment	NOUN
fsr-3713	330	5	marital	marital	PROPN
fsr-3713	330	6	trust	trust	NOUN
fsr-3713	330	7	?	?	PUNCT
fsr-3713	331	1	c.	c.	PROPN
fsr-3713	331	2	marital	marital	PROPN
fsr-3713	331	3	estate	estate	PROPN
fsr-3713	331	4	trust	trust	PROPN
fsr-3713	331	5	?	?	PUNCT
fsr-3713	332	1	d.	d.	PROPN
fsr-3713	332	2	standard	standard	PROPN
fsr-3713	332	3	q	q	ADJ
fsr-3713	332	4	-	-	PUNCT
fsr-3713	332	5	tip	tip	NOUN
fsr-3713	332	6	marital	marital	ADJ
fsr-3713	332	7	trust	trust	PROPN
fsr-3713	332	8	?	?	PUNCT
fsr-3713	333	1	e.	e.	PROPN
fsr-3713	333	2	generation	generation	NOUN
fsr-3713	333	3	-	-	PUNCT
fsr-3713	333	4	skipping	skip	VERB
fsr-3713	333	5	q	q	ADJ
fsr-3713	333	6	-	-	PUNCT
fsr-3713	333	7	tip	tip	NOUN
fsr-3713	333	8	trust	trust	NOUN
fsr-3713	333	9	with	with	ADP
fsr-3713	333	10	“	"	PUNCT
fsr-3713	333	11	reverse	reverse	ADJ
fsr-3713	333	12	election	election	NOUN
fsr-3713	333	13	”	"	PUNCT
fsr-3713	333	14	?	?	PUNCT
fsr-3713	334	1	f.	f.	PROPN
fsr-3713	334	2	qualified	qualified	PROPN
fsr-3713	334	3	domestic	domestic	ADJ
fsr-3713	334	4	trust	trust	NOUN
fsr-3713	334	5	(	(	PUNCT
fsr-3713	334	6	qdtfor	qdtfor	ADP
fsr-3713	334	7	non	non	ADJ
fsr-3713	334	8	-	-	ADJ
fsr-3713	334	9	citizen	citizen	ADJ
fsr-3713	334	10	spouses	spouse	NOUN
fsr-3713	334	11	)	)	PUNCT
fsr-3713	334	12	?	?	PUNCT
fsr-3713	335	1	g.	g.	NOUN
fsr-3713	336	1	any	any	DET
fsr-3713	336	2	two	two	NUM
fsr-3713	336	3	of	of	ADP
fsr-3713	336	4	the	the	DET
fsr-3713	336	5	above	above	ADJ
fsr-3713	336	6	marital	marital	ADJ
fsr-3713	336	7	trusts	trust	NOUN
fsr-3713	336	8	in	in	ADP
fsr-3713	336	9	the	the	DET
fsr-3713	336	10	same	same	ADJ
fsr-3713	336	11	plan	plan	NOUN
fsr-3713	336	12	?	?	PUNCT
fsr-3713	337	1	h.	h.	NOUN
fsr-3713	338	1	any	any	DET
fsr-3713	338	2	three	three	NUM
fsr-3713	338	3	of	of	ADP
fsr-3713	338	4	the	the	DET
fsr-3713	338	5	above	above	ADJ
fsr-3713	338	6	marital	marital	ADJ
fsr-3713	338	7	trusts	trust	NOUN
fsr-3713	338	8	in	in	ADP
fsr-3713	338	9	the	the	DET
fsr-3713	338	10	same	same	ADJ
fsr-3713	338	11	plan	plan	NOUN
fsr-3713	338	12	?	?	PUNCT
fsr-3713	339	1	i.	i.	NOUN
fsr-3713	339	2	any	any	DET
fsr-3713	339	3	four	four	NUM
fsr-3713	339	4	of	of	ADP
fsr-3713	339	5	the	the	DET
fsr-3713	339	6	above	above	ADJ
fsr-3713	339	7	marital	marital	ADJ
fsr-3713	339	8	trusts	trust	NOUN
fsr-3713	339	9	in	in	ADP
fsr-3713	339	10	the	the	DET
fsr-3713	339	11	same	same	ADJ
fsr-3713	339	12	plan	plan	NOUN
fsr-3713	339	13	?	?	PUNCT
fsr-3713	340	1	-%	-%	PROPN
fsr-3713	340	2	-70	-70	PROPN
fsr-3713	341	1	d	d	NOUN
fsr-3713	341	2	:	:	PUNCT
fsr-3713	341	3	other	other	ADJ
fsr-3713	341	4	tax	tax	NOUN
fsr-3713	341	5	and	and	CCONJ
fsr-3713	341	6	liquidity	liquidity	NOUN
fsr-3713	341	7	plannin	plannin	NOUN
fsr-3713	341	8	g	g	PROPN
fsr-3713	341	9	in	in	ADP
fsr-3713	341	10	the	the	DET
fsr-3713	341	11	past	past	ADJ
fsr-3713	341	12	year	year	NOUN
fsr-3713	341	13	,	,	PUNCT
fsr-3713	341	14	how	how	SCONJ
fsr-3713	341	15	many	many	ADJ
fsr-3713	341	16	federal	federal	ADJ
fsr-3713	341	17	estate	estate	NOUN
fsr-3713	341	18	tax	tax	NOUN
fsr-3713	341	19	returns	return	NOUN
fsr-3713	341	20	were	be	AUX
fsr-3713	341	21	filed	file	VERB
fsr-3713	341	22	(	(	PUNCT
fsr-3713	341	23	by	by	ADP
fsr-3713	341	24	you	you	PRON
fsr-3713	341	25	or	or	CCONJ
fsr-3713	341	26	others	other	NOUN
fsr-3713	341	27	)	)	PUNCT
fsr-3713	341	28	for	for	ADP
fsr-3713	341	29	your	your	PRON
fsr-3713	341	30	deceased	deceased	ADJ
fsr-3713	341	31	clients	client	NOUN
fsr-3713	341	32	?	?	PUNCT
fsr-3713	342	1	_	_	NOUN
fsr-3713	342	2	returns	return	NOUN
fsr-3713	342	3	for	for	ADP
fsr-3713	342	4	what	what	DET
fsr-3713	342	5	percentage	percentage	NOUN
fsr-3713	342	6	of	of	ADP
fsr-3713	342	7	these	these	DET
fsr-3713	342	8	tax	tax	NOUN
fsr-3713	342	9	return	return	NOUN
fsr-3713	342	10	decedents	decedent	NOUN
fsr-3713	342	11	did	do	AUX
fsr-3713	342	12	you	you	PRON
fsr-3713	342	13	or	or	CCONJ
fsr-3713	342	14	your	your	PRON
fsr-3713	342	15	office	office	NOUN
fsr-3713	342	16	undertake	undertake	VERB
fsr-3713	342	17	the	the	DET
fsr-3713	342	18	following	following	NOUN
fsr-3713	342	19	?	?	PUNCT
fsr-3713	343	1	1	1	X
fsr-3713	343	2	.	.	X
fsr-3713	343	3	purchase	purchase	NOUN
fsr-3713	343	4	flower	flower	NOUN
fsr-3713	343	5	bonds	bond	NOUN
fsr-3713	343	6	?	?	PUNCT
fsr-3713	344	1	2	2	X
fsr-3713	344	2	.	.	X
fsr-3713	344	3	elect	elect	NOUN
fsr-3713	344	4	section	section	NOUN
fsr-3713	344	5	6166	6166	NUM
fsr-3713	344	6	deferral	deferral	NOUN
fsr-3713	344	7	?	?	PUNCT
fsr-3713	345	1	3	3	X
fsr-3713	345	2	.	.	X
fsr-3713	345	3	elect	elect	NOUN
fsr-3713	345	4	section	section	NOUN
fsr-3713	345	5	2032a	2032a	PROPN
fsr-3713	345	6	special	special	ADJ
fsr-3713	345	7	use	use	NOUN
fsr-3713	345	8	valuation	valuation	NOUN
fsr-3713	345	9	?	?	PUNCT
fsr-3713	346	1	4	4	X
fsr-3713	346	2	.	.	X
fsr-3713	346	3	actually	actually	ADV
fsr-3713	346	4	prepare	prepare	VERB
fsr-3713	346	5	the	the	DET
fsr-3713	346	6	federal	federal	ADJ
fsr-3713	346	7	estate	estate	NOUN
fsr-3713	346	8	tax	tax	NOUN
fsr-3713	346	9	return	return	NOUN
fsr-3713	346	10	(	(	PUNCT
fsr-3713	346	11	you	you	PRON
fsr-3713	346	12	or	or	CCONJ
fsr-3713	346	13	your	your	PRON
fsr-3713	346	14	firm	firm	NOUN
fsr-3713	346	15	)	)	PUNCT
fsr-3713	346	16	?	?	PUNCT
fsr-3713	347	1	6	6	NUM
fsr-3713	347	2	.	.	X
fsr-3713	347	3	of	of	ADP
fsr-3713	347	4	the	the	DET
fsr-3713	347	5	federal	federal	ADJ
fsr-3713	347	6	estate	estate	NOUN
fsr-3713	347	7	tax	tax	NOUN
fsr-3713	347	8	returns	return	NOUN
fsr-3713	347	9	you	you	PRON
fsr-3713	347	10	prepared	prepare	VERB
fsr-3713	347	11	or	or	CCONJ
fsr-3713	347	12	reviewed	review	VERB
fsr-3713	347	13	,	,	PUNCT
fsr-3713	347	14	approxi	approxi	VERB
fsr-3713	347	15	mately	mately	ADV
fsr-3713	347	16	what	what	DET
fsr-3713	347	17	percentage	percentage	NOUN
fsr-3713	347	18	elected	elect	VERB
fsr-3713	347	19	the	the	DET
fsr-3713	347	20	alternate	alternate	ADJ
fsr-3713	347	21	valuation	valuation	NOUN
fsr-3713	347	22	date	date	NOUN
fsr-3713	347	23	?	?	PUNCT
fsr-3713	348	1	-%	-%	PROPN
fsr-3713	349	1	-%	-%	PROPN
fsr-3713	349	2	-%	-%	PROPN
fsr-3713	350	1	-%	-%	PROPN
fsr-3713	350	2	-%	-%	PROPN
fsr-3713	350	3	e	e	NOUN
fsr-3713	350	4	:	:	PUNCT
fsr-3713	350	5	planning	plan	VERB
fsr-3713	350	6	for	for	ADP
fsr-3713	350	7	closely	closely	ADV
fsr-3713	350	8	held	hold	VERB
fsr-3713	350	9	businesses	business	NOUN
fsr-3713	350	10	how	how	SCONJ
fsr-3713	350	11	many	many	ADJ
fsr-3713	350	12	closely	closely	ADV
fsr-3713	350	13	held	hold	VERB
fsr-3713	350	14	business	business	NOUN
fsr-3713	350	15	estate	estate	NOUN
fsr-3713	350	16	planning	planning	NOUN
fsr-3713	350	17	clients	client	NOUN
fsr-3713	350	18	have	have	AUX
fsr-3713	350	19	you	you	PRON
fsr-3713	350	20	have	have	AUX
fsr-3713	350	21	had	have	VERB
fsr-3713	350	22	in	in	ADP
fsr-3713	350	23	the	the	DET
fsr-3713	350	24	last	last	ADJ
fsr-3713	350	25	year	year	NOUN
fsr-3713	350	26	?	?	PUNCT
fsr-3713	351	1	clients	client	NOUN
fsr-3713	351	2	for	for	ADP
fsr-3713	351	3	what	what	DET
fsr-3713	351	4	percentage	percentage	NOUN
fsr-3713	351	5	of	of	ADP
fsr-3713	351	6	these	these	DET
fsr-3713	351	7	closely	closely	ADV
fsr-3713	351	8	held	hold	VERB
fsr-3713	351	9	estate	estate	NOUN
fsr-3713	351	10	planning	planning	NOUN
fsr-3713	351	11	clients	client	NOUN
fsr-3713	351	12	did	do	AUX
fsr-3713	351	13	you	you	PRON
fsr-3713	351	14	imple	imple	NOUN
fsr-3713	351	15	ment	ment	VERB
fsr-3713	351	16	the	the	DET
fsr-3713	351	17	following	follow	VERB
fsr-3713	351	18	arrangements	arrangement	NOUN
fsr-3713	351	19	?	?	PUNCT
fsr-3713	352	1	1	1	X
fsr-3713	352	2	.	.	X
fsr-3713	352	3	s	s	PART
fsr-3713	352	4	corporation	corporation	NOUN
fsr-3713	352	5	election	election	NOUN
fsr-3713	352	6	?	?	PUNCT
fsr-3713	353	1	-%	-%	PROPN
fsr-3713	353	2	2	2	NUM
fsr-3713	353	3	.	.	PUNCT
fsr-3713	353	4	corporate	corporate	ADJ
fsr-3713	353	5	estate	estate	NOUN
fsr-3713	353	6	freezing	freeze	VERB
fsr-3713	353	7	recapitalization	recapitalization	NOUN
fsr-3713	353	8	?	?	PUNCT
fsr-3713	354	1	-%	-%	PROPN
fsr-3713	354	2	3	3	NUM
fsr-3713	354	3	.	.	PROPN
fsr-3713	354	4	partnership	partnership	NOUN
fsr-3713	354	5	capital	capital	NOUN
fsr-3713	354	6	freeze	freeze	NOUN
fsr-3713	354	7	?	?	PUNCT
fsr-3713	355	1	-70	-70	PROPN
fsr-3713	355	2	4	4	X
fsr-3713	355	3	.	.	X
fsr-3713	355	4	business	business	NOUN
fsr-3713	355	5	buyout	buyout	PROPN
fsr-3713	355	6	(	(	PUNCT
fsr-3713	355	7	buy	buy	NOUN
fsr-3713	355	8	-	-	PUNCT
fsr-3713	355	9	sell	sell	NOUN
fsr-3713	355	10	)	)	PUNCT
fsr-3713	355	11	agreement	agreement	NOUN
fsr-3713	355	12	?	?	PUNCT
fsr-3713	356	1	-%	-%	PROPN
fsr-3713	356	2	a.	a.	NOUN
fsr-3713	356	3	for	for	ADP
fsr-3713	356	4	what	what	DET
fsr-3713	356	5	percentage	percentage	NOUN
fsr-3713	356	6	of	of	ADP
fsr-3713	356	7	these	these	DET
fsr-3713	356	8	buyout	buyout	NOUN
fsr-3713	356	9	plan	plan	NOUN
fsr-3713	356	10	clients	client	NOUN
fsr-3713	356	11	did	do	AUX
fsr-3713	356	12	you	you	PRON
fsr-3713	356	13	use	use	VERB
fsr-3713	356	14	the	the	DET
fsr-3713	356	15	following	following	NOUN
fsr-3713	356	16	?	?	PUNCT
fsr-3713	357	1	(	(	PUNCT
fsr-3713	357	2	note	note	NOUN
fsr-3713	357	3	:	:	PUNCT
fsr-3713	357	4	should	should	AUX
fsr-3713	357	5	total	total	VERB
fsr-3713	357	6	100	100	NUM
fsr-3713	357	7	%	%	NOUN
fsr-3713	357	8	):	):	PUNCT
fsr-3713	357	9	1	1	X
fsr-3713	357	10	)	)	PUNCT
fsr-3713	357	11	a	a	DET
fsr-3713	357	12	cross	cross	NOUN
fsr-3713	357	13	purchase	purchase	NOUN
fsr-3713	357	14	agreement	agreement	NOUN
fsr-3713	357	15	?	?	PUNCT
fsr-3713	358	1	-70	-70	PROPN
fsr-3713	358	2	2	2	X
fsr-3713	358	3	)	)	PUNCT
fsr-3713	358	4	an	an	DET
fsr-3713	358	5	entity	entity	NOUN
fsr-3713	358	6	agreement	agreement	NOUN
fsr-3713	358	7	?	?	PUNCT
fsr-3713	359	1	-%	-%	PROPN
fsr-3713	359	2	should	should	AUX
fsr-3713	359	3	total-------loo%	total-------loo%	VERB
fsr-3713	359	4	130	130	NUM
fsr-3713	359	5	financial	financial	ADJ
fsr-3713	359	6	services	service	NOUN
fsr-3713	359	7	review	review	NOUN
fsr-3713	359	8	,	,	PUNCT
fsr-3713	359	9	2(2	2(2	NUM
fsr-3713	359	10	)	)	PUNCT
fsr-3713	359	11	1993	1993	NUM
fsr-3713	360	1	f	f	X
fsr-3713	360	2	:	:	PUNCT
fsr-3713	360	3	planning	plan	VERB
fsr-3713	360	4	for	for	ADP
fsr-3713	360	5	incapacity	incapacity	NOUN
fsr-3713	360	6	in	in	ADP
fsr-3713	360	7	the	the	DET
fsr-3713	360	8	past	past	ADJ
fsr-3713	360	9	year	year	NOUN
fsr-3713	360	10	,	,	PUNCT
fsr-3713	360	11	for	for	ADP
fsr-3713	360	12	what	what	DET
fsr-3713	360	13	percentage	percentage	NOUN
fsr-3713	360	14	of	of	ADP
fsr-3713	360	15	all	all	DET
fsr-3713	360	16	your	your	PRON
fsr-3713	360	17	estate	estate	NOUN
fsr-3713	360	18	planning	planning	NOUN
fsr-3713	360	19	clients	client	NOUN
fsr-3713	360	20	did	do	AUX
fsr-3713	360	21	you	you	PRON
fsr-3713	360	22	prepare	prepare	VERB
fsr-3713	360	23	the	the	DET
fsr-3713	360	24	following	follow	VERB
fsr-3713	360	25	documents	document	NOUN
fsr-3713	360	26	?	?	PUNCT
fsr-3713	361	1	1	1	X
fsr-3713	361	2	.	.	X
fsr-3713	361	3	durable	durable	ADJ
fsr-3713	361	4	power	power	NOUN
fsr-3713	361	5	of	of	ADP
fsr-3713	361	6	attorney	attorney	NOUN
fsr-3713	361	7	for	for	ADP
fsr-3713	361	8	proper@	proper@	NOUN
fsr-3713	361	9	?	?	PUNCT
fsr-3713	362	1	-%	-%	PROPN
fsr-3713	362	2	2	2	NUM
fsr-3713	362	3	.	.	PUNCT
fsr-3713	362	4	durable	durable	ADJ
fsr-3713	362	5	power	power	NOUN
fsr-3713	362	6	of	of	ADP
fsr-3713	362	7	attorney	attorney	NOUN
fsr-3713	362	8	for	for	ADP
fsr-3713	362	9	health	health	NOUN
fsr-3713	362	10	care	care	NOUN
fsr-3713	362	11	?	?	PUNCT
fsr-3713	363	1	-%	-%	PROPN
fsr-3713	363	2	3	3	X
fsr-3713	363	3	.	.	PUNCT
fsr-3713	364	1	living	live	VERB
fsr-3713	364	2	will	will	AUX
fsr-3713	364	3	(	(	PUNCT
fsr-3713	364	4	as	as	ADP
fsr-3713	364	5	a	a	DET
fsr-3713	364	6	separate	separate	ADJ
fsr-3713	364	7	document	document	NOUN
fsr-3713	364	8	-	-	PUNCT
fsr-3713	364	9	not	not	PART
fsr-3713	364	10	as	as	ADP
fsr-3713	364	11	part	part	NOUN
fsr-3713	364	12	of	of	ADP
fsr-3713	364	13	a	a	DET
fsr-3713	364	14	durable	durable	ADJ
fsr-3713	364	15	power	power	NOUN
fsr-3713	364	16	of	of	ADP
fsr-3713	364	17	attorney	attorney	NOUN
fsr-3713	364	18	for	for	ADP
fsr-3713	364	19	health	health	NOUN
fsr-3713	364	20	care	care	NOUN
fsr-3713	364	21	)	)	PUNCT
fsr-3713	364	22	?	?	PUNCT
fsr-3713	365	1	-%	-%	PROPN
fsr-3713	365	2	g	g	NOUN
fsr-3713	365	3	:	:	PUNCT
fsr-3713	365	4	client	client	NOUN
fsr-3713	365	5	profile	profile	NOUN
fsr-3713	365	6	during	during	ADP
fsr-3713	365	7	the	the	DET
fsr-3713	365	8	past	past	ADJ
fsr-3713	365	9	year	year	NOUN
fsr-3713	365	10	,	,	PUNCT
fsr-3713	365	11	what	what	DET
fsr-3713	365	12	percentage	percentage	NOUN
fsr-3713	365	13	of	of	ADP
fsr-3713	365	14	all	all	PRON
fsr-3713	365	15	your	your	PRON
fsr-3713	365	16	es	es	NOUN
fsr-3713	365	17	tate	tate	ADJ
fsr-3713	365	18	planning	planning	NOUN
fsr-3713	365	19	clients	client	NOUN
fsr-3713	365	20	fell	fall	VERB
fsr-3713	365	21	into	into	ADP
fsr-3713	365	22	each	each	PRON
fsr-3713	365	23	of	of	ADP
fsr-3713	365	24	the	the	DET
fsr-3713	365	25	following	follow	VERB
fsr-3713	365	26	three	three	NUM
fsr-3713	365	27	ltet	ltet	NOUN
fsr-3713	365	28	worth	worth	ADJ
fsr-3713	365	29	categories	category	NOUN
fsr-3713	365	30	?	?	PUNCT
fsr-3713	366	1	(	(	PUNCT
fsr-3713	366	2	note	note	NOUN
fsr-3713	366	3	:	:	PUNCT
fsr-3713	366	4	combine	combine	VERB
fsr-3713	366	5	husband	husband	NOUN
fsr-3713	366	6	and	and	CCONJ
fsr-3713	366	7	wife	wife	NOUN
fsr-3713	366	8	’s	’s	PART
fsr-3713	366	9	assets	asset	NOUN
fsr-3713	366	10	.	.	PUNCT
fsr-3713	367	1	all	all	DET
fsr-3713	367	2	three	three	NUM
fsr-3713	367	3	questions	question	NOUN
fsr-3713	367	4	should	should	AUX
fsr-3713	367	5	total	total	VERB
fsr-3713	367	6	100	100	NUM
fsr-3713	367	7	%	%	NOUN
fsr-3713	367	8	):	):	PUNCT
fsr-3713	367	9	1	1	NUM
fsr-3713	367	10	.	.	X
fsr-3713	367	11	smaller	small	ADJ
fsr-3713	367	12	estate	estate	NOUN
fsr-3713	367	13	(	(	PUNCT
fsr-3713	367	14	under	under	ADP
fsr-3713	367	15	$	$	SYM
fsr-3713	367	16	600,000	600,000	NUM
fsr-3713	367	17	)	)	PUNCT
fsr-3713	367	18	?	?	PUNCT
fsr-3713	368	1	-%	-%	PROPN
fsr-3713	368	2	2	2	NUM
fsr-3713	368	3	.	.	NOUN
fsr-3713	368	4	medium	medium	ADJ
fsr-3713	368	5	size	size	NOUN
fsr-3713	368	6	estate	estate	NOUN
fsr-3713	368	7	(	(	PUNCT
fsr-3713	368	8	$	$	SYM
fsr-3713	368	9	600,000	600,000	NUM
fsr-3713	368	10	to	to	PART
fsr-3713	368	11	$	$	SYM
fsr-3713	368	12	1,200,000	1,200,000	NUM
fsr-3713	368	13	)	)	PUNCT
fsr-3713	368	14	?	?	PUNCT
fsr-3713	369	1	-%	-%	PROPN
fsr-3713	369	2	3	3	X
fsr-3713	369	3	.	.	PUNCT
fsr-3713	369	4	larger	large	ADJ
fsr-3713	369	5	estate	estate	NOUN
fsr-3713	369	6	(	(	PUNCT
fsr-3713	369	7	greater	great	ADJ
fsr-3713	369	8	than	than	ADP
fsr-3713	369	9	$	$	SYM
fsr-3713	369	10	1,200,000	1,200,000	NUM
fsr-3713	369	11	)	)	PUNCT
fsr-3713	369	12	?	?	PUNCT
fsr-3713	370	1	-%	-%	PROPN
fsr-3713	370	2	should	should	AUX
fsr-3713	370	3	total-------100	total-------100	VERB
fsr-3713	370	4	%	%	NOUN
fsr-3713	370	5	h	h	NOUN
fsr-3713	370	6	:	:	PUNCT
fsr-3713	370	7	personal	personal	ADJ
fsr-3713	370	8	information	information	NOUN
fsr-3713	370	9	(	(	PUNCT
fsr-3713	370	10	will	will	AUX
fsr-3713	370	11	be	be	AUX
fsr-3713	370	12	held	hold	VERB
fsr-3713	370	13	in	in	ADP
fsr-3713	370	14	strict	strict	ADJ
fsr-3713	370	15	confidence	confidence	NOUN
fsr-3713	370	16	)	)	PUNCT
fsr-3713	370	17	1	1	NUM
fsr-3713	370	18	.	.	PUNCT
fsr-3713	371	1	state	state	NOUN
fsr-3713	371	2	in	in	ADP
fsr-3713	371	3	which	which	PRON
fsr-3713	371	4	you	you	PRON
fsr-3713	371	5	conduct	conduct	VERB
fsr-3713	371	6	your	your	PRON
fsr-3713	371	7	main	main	ADJ
fsr-3713	371	8	practice	practice	NOUN
fsr-3713	371	9	_	_	NOUN
fsr-3713	372	1	2	2	X
fsr-3713	372	2	.	.	X
fsr-3713	372	3	your	your	PRON
fsr-3713	372	4	age	age	NOUN
fsr-3713	372	5	:	:	PUNCT
fsr-3713	372	6	_	_	NOUN
fsr-3713	373	1	3	3	X
fsr-3713	373	2	.	.	X
fsr-3713	373	3	your	your	PRON
fsr-3713	373	4	gender	gender	NOUN
fsr-3713	373	5	(	(	PUNCT
fsr-3713	373	6	circle	circle	NOUN
fsr-3713	373	7	one	one	NUM
fsr-3713	373	8	):	):	PUNCT
fsr-3713	373	9	f	f	PROPN
fsr-3713	373	10	m	m	VERB
fsr-3713	373	11	4	4	NUM
fsr-3713	373	12	.	.	PUNCT
fsr-3713	373	13	number	number	NOUN
fsr-3713	373	14	of	of	ADP
fsr-3713	373	15	years	year	NOUN
fsr-3713	373	16	experience	experience	NOUN
fsr-3713	373	17	as	as	ADP
fsr-3713	373	18	an	an	DET
fsr-3713	373	19	estate	estate	NOUN
fsr-3713	373	20	planning	planning	NOUN
fsr-3713	373	21	attorney	attorney	NOUN
fsr-3713	373	22	:	:	PUNCT
fsr-3713	373	23	years	year	NOUN
fsr-3713	373	24	5	5	NUM
fsr-3713	373	25	.	.	NUM
fsr-3713	373	26	percent	percent	NOUN
fsr-3713	373	27	of	of	ADP
fsr-3713	373	28	your	your	PRON
fsr-3713	373	29	entire	entire	ADJ
fsr-3713	373	30	practice	practice	NOUN
fsr-3713	373	31	devoted	devote	VERB
fsr-3713	373	32	to	to	ADP
fsr-3713	373	33	estate	estate	NOUN
fsr-3713	373	34	planning	planning	NOUN
fsr-3713	373	35	and	and	CCONJ
fsr-3713	373	36	probate	probate	NOUN
fsr-3713	373	37	:	:	PUNCT
fsr-3713	373	38	-%	-%	PROPN
fsr-3713	373	39	6	6	NUM
fsr-3713	373	40	.	.	PUNCT
fsr-3713	374	1	your	your	PRON
fsr-3713	374	2	other	other	ADJ
fsr-3713	374	3	most	most	ADV
fsr-3713	374	4	frequently	frequently	ADV
fsr-3713	374	5	practiced	practice	VERB
fsr-3713	374	6	area	area	NOUN
fsr-3713	374	7	(	(	PUNCT
fsr-3713	374	8	check	check	VERB
fsr-3713	374	9	only	only	ADV
fsr-3713	374	10	one	one	NUM
fsr-3713	374	11	):	):	PUNCT
fsr-3713	374	12	-none	-none	NOUN
fsr-3713	374	13	-family	-family	ADJ
fsr-3713	374	14	law	law	NOUN
fsr-3713	374	15	-business	-business	NOUN
fsr-3713	374	16	law	law	NOUN
fsr-3713	374	17	-personal	-personal	ADJ
fsr-3713	374	18	injury	injury	NOUN
fsr-3713	374	19	general	general	ADJ
fsr-3713	374	20	practice	practice	NOUN
fsr-3713	374	21	-other	-other	NOUN
fsr-3713	374	22	(	(	PUNCT
fsr-3713	374	23	please	please	INTJ
fsr-3713	374	24	specify	specify	VERB
fsr-3713	374	25	:)	:)	NOUN
fsr-3713	374	26	7	7	NUM
fsr-3713	374	27	.	.	NOUN
fsr-3713	374	28	of	of	ADP
fsr-3713	374	29	the	the	DET
fsr-3713	374	30	time	time	NOUN
fsr-3713	374	31	you	you	PRON
fsr-3713	374	32	devote	devote	VERB
fsr-3713	374	33	to	to	ADP
fsr-3713	374	34	estate	estate	NOUN
fsr-3713	374	35	planning	planning	NOUN
fsr-3713	374	36	and	and	CCONJ
fsr-3713	374	37	probate	probate	NOUN
fsr-3713	375	1	,	,	PUNCT
fsr-3713	375	2	what	what	DET
fsr-3713	375	3	percentage	percentage	NOUN
fsr-3713	375	4	is	be	AUX
fsr-3713	375	5	spent	spend	VERB
fsr-3713	375	6	doing	do	VERB
fsr-3713	375	7	estate	estate	NOUN
fsr-3713	375	8	planning	planning	NOUN
fsr-3713	375	9	,	,	PUNCT
fsr-3713	375	10	rather	rather	ADV
fsr-3713	375	11	than	than	ADP
fsr-3713	375	12	probate	probate	NOUN
fsr-3713	375	13	:	:	PUNCT
fsr-3713	375	14	-%	-%	PROPN
fsr-3713	375	15	8	8	NUM
fsr-3713	375	16	.	.	PUNCT
fsr-3713	375	17	total	total	ADJ
fsr-3713	375	18	number	number	NOUN
fsr-3713	375	19	of	of	ADP
fsr-3713	375	20	partners	partner	NOUN
fsr-3713	375	21	and	and	CCONJ
fsr-3713	375	22	associates	associate	NOUN
fsr-3713	375	23	in	in	ADP
fsr-3713	375	24	your	your	PRON
fsr-3713	375	25	tirm	tirm	NOUN
fsr-3713	375	26	(	(	PUNCT
fsr-3713	375	27	include	include	VERB
fsr-3713	375	28	yourself	yourself	PRON
fsr-3713	375	29	):	):	PUNCT
fsr-3713	375	30	i	i	PRON
fsr-3713	375	31	:	:	PUNCT
fsr-3713	375	32	comments	comment	NOUN
fsr-3713	375	33	this	this	DET
fsr-3713	375	34	survey	survey	NOUN
fsr-3713	375	35	may	may	AUX
fsr-3713	375	36	have	have	AUX
fsr-3713	375	37	failed	fail	VERB
fsr-3713	375	38	to	to	PART
fsr-3713	375	39	capture	capture	VERB
fsr-3713	375	40	some	some	PRON
fsr-3713	375	41	of	of	ADP
fsr-3713	375	42	your	your	PRON
fsr-3713	375	43	important	important	ADJ
fsr-3713	375	44	thoughts	thought	NOUN
fsr-3713	375	45	about	about	ADP
fsr-3713	375	46	the	the	DET
fsr-3713	375	47	practice	practice	NOUN
fsr-3713	375	48	of	of	ADP
fsr-3713	375	49	estate	estate	NOUN
fsr-3713	375	50	planing	planing	NOUN
fsr-3713	375	51	.	.	PUNCT
fsr-3713	376	1	if	if	SCONJ
fsr-3713	376	2	so	so	ADV
fsr-3713	376	3	,	,	PUNCT
fsr-3713	376	4	please	please	INTJ
fsr-3713	376	5	feel	feel	VERB
fsr-3713	376	6	free	free	ADJ
fsr-3713	376	7	to	to	PART
fsr-3713	376	8	comment	comment	VERB
fsr-3713	376	9	be	be	AUX
fsr-3713	376	10	low	low	ADJ
fsr-3713	376	11	:	:	PUNCT