id	sid	tid	token	lemma	pos
fsr-3920	1	1	pii	pii	PROPN
fsr-3920	1	2	:	:	PUNCT
fsr-3920	1	3	s1057	s1057	NOUN
fsr-3920	1	4	-	-	PUNCT
fsr-3920	1	5	0810(00)00065	0810(00)00065	NOUN
fsr-3920	1	6	-	-	SYM
fsr-3920	1	7	2	2	NUM
fsr-3920	1	8	liquidating	liquidate	VERB
fsr-3920	1	9	a	a	DET
fsr-3920	1	10	remainder	remainder	NOUN
fsr-3920	1	11	interest	interest	NOUN
fsr-3920	1	12	:	:	PUNCT
fsr-3920	1	13	simplifying	simplify	VERB
fsr-3920	1	14	personal	personal	ADJ
fsr-3920	1	15	finance	finance	NOUN
fsr-3920	1	16	john	john	PROPN
fsr-3920	1	17	c.	c.	PROPN
fsr-3920	1	18	bost	bost	PROPN
fsr-3920	1	19	,	,	PUNCT
fsr-3920	1	20	tony	tony	ADJ
fsr-3920	1	21	cherin	cherin	PROPN
fsr-3920	1	22	*	*	PROPN
fsr-3920	1	23	san	san	PROPN
fsr-3920	1	24	diego	diego	PROPN
fsr-3920	1	25	state	state	PROPN
fsr-3920	1	26	university	university	PROPN
fsr-3920	1	27	,	,	PUNCT
fsr-3920	1	28	san	san	PROPN
fsr-3920	1	29	diego	diego	PROPN
fsr-3920	1	30	92182	92182	NUM
fsr-3920	1	31	-	-	PUNCT
fsr-3920	1	32	8236	8236	NUM
fsr-3920	1	33	,	,	PUNCT
fsr-3920	1	34	usa	usa	PROPN
fsr-3920	1	35	received	receive	VERB
fsr-3920	1	36	11	11	NUM
fsr-3920	1	37	may	may	PROPN
fsr-3920	1	38	1999	1999	NUM
fsr-3920	1	39	;	;	PUNCT
fsr-3920	1	40	received	receive	VERB
fsr-3920	1	41	in	in	ADP
fsr-3920	1	42	revised	revise	VERB
fsr-3920	1	43	form	form	NOUN
fsr-3920	1	44	10	10	NUM
fsr-3920	1	45	march	march	NOUN
fsr-3920	1	46	2000	2000	NUM
fsr-3920	1	47	;	;	PUNCT
fsr-3920	1	48	accepted	accept	VERB
fsr-3920	1	49	26	26	NUM
fsr-3920	1	50	june	june	PROPN
fsr-3920	1	51	2000	2000	NUM
fsr-3920	1	52	abstract	abstract	NOUN
fsr-3920	1	53	there	there	PRON
fsr-3920	1	54	are	be	VERB
fsr-3920	1	55	many	many	ADJ
fsr-3920	1	56	ways	way	NOUN
fsr-3920	1	57	in	in	ADP
fsr-3920	1	58	which	which	PRON
fsr-3920	1	59	decedents	decedent	NOUN
fsr-3920	1	60	leave	leave	VERB
fsr-3920	1	61	property	property	NOUN
fsr-3920	1	62	in	in	ADP
fsr-3920	1	63	trust	trust	NOUN
fsr-3920	1	64	for	for	ADP
fsr-3920	1	65	their	their	PRON
fsr-3920	1	66	heirs	heir	NOUN
fsr-3920	1	67	.	.	PUNCT
fsr-3920	2	1	one	one	NUM
fsr-3920	2	2	technique	technique	NOUN
fsr-3920	2	3	is	be	AUX
fsr-3920	2	4	to	to	PART
fsr-3920	2	5	grant	grant	VERB
fsr-3920	2	6	a	a	DET
fsr-3920	2	7	life	life	NOUN
fsr-3920	2	8	estate	estate	NOUN
fsr-3920	2	9	to	to	ADP
fsr-3920	2	10	surviving	survive	VERB
fsr-3920	2	11	children	child	NOUN
fsr-3920	2	12	.	.	PUNCT
fsr-3920	3	1	the	the	DET
fsr-3920	3	2	purpose	purpose	NOUN
fsr-3920	3	3	of	of	ADP
fsr-3920	3	4	this	this	DET
fsr-3920	3	5	paper	paper	NOUN
fsr-3920	3	6	is	be	AUX
fsr-3920	3	7	to	to	PART
fsr-3920	3	8	describe	describe	VERB
fsr-3920	3	9	verbally	verbally	ADV
fsr-3920	3	10	,	,	PUNCT
fsr-3920	3	11	and	and	CCONJ
fsr-3920	3	12	through	through	ADP
fsr-3920	3	13	example	example	NOUN
fsr-3920	3	14	,	,	PUNCT
fsr-3920	3	15	an	an	DET
fsr-3920	3	16	approach	approach	NOUN
fsr-3920	3	17	to	to	ADP
fsr-3920	3	18	liquidating	liquidate	VERB
fsr-3920	3	19	a	a	DET
fsr-3920	3	20	life	life	NOUN
fsr-3920	3	21	estate	estate	NOUN
fsr-3920	3	22	.	.	PUNCT
fsr-3920	4	1	this	this	DET
fsr-3920	4	2	simplification	simplification	NOUN
fsr-3920	4	3	in	in	ADP
fsr-3920	4	4	personal	personal	ADJ
fsr-3920	4	5	finance	finance	NOUN
fsr-3920	4	6	involves	involve	VERB
fsr-3920	4	7	a	a	DET
fsr-3920	4	8	“	"	PUNCT
fsr-3920	4	9	buyout	buyout	NOUN
fsr-3920	4	10	”	"	PUNCT
fsr-3920	4	11	of	of	ADP
fsr-3920	4	12	the	the	DET
fsr-3920	4	13	interests	interest	NOUN
fsr-3920	4	14	of	of	ADP
fsr-3920	4	15	the	the	DET
fsr-3920	4	16	remaindermen	remainderman	NOUN
fsr-3920	4	17	.	.	PUNCT
fsr-3920	5	1	the	the	DET
fsr-3920	5	2	result	result	NOUN
fsr-3920	5	3	is	be	AUX
fsr-3920	5	4	dissolution	dissolution	NOUN
fsr-3920	5	5	of	of	ADP
fsr-3920	5	6	the	the	DET
fsr-3920	5	7	trust	trust	NOUN
fsr-3920	5	8	,	,	PUNCT
fsr-3920	5	9	leaving	leave	VERB
fsr-3920	5	10	the	the	DET
fsr-3920	5	11	income	income	NOUN
fsr-3920	5	12	beneficiaries	beneficiary	NOUN
fsr-3920	5	13	to	to	PART
fsr-3920	5	14	manage	manage	VERB
fsr-3920	5	15	,	,	PUNCT
fsr-3920	5	16	as	as	ADP
fsr-3920	5	17	owner	owner	NOUN
fsr-3920	5	18	in	in	ADP
fsr-3920	5	19	fee	fee	NOUN
fsr-3920	5	20	,	,	PUNCT
fsr-3920	5	21	the	the	DET
fsr-3920	5	22	remaining	remain	VERB
fsr-3920	5	23	assets	asset	NOUN
fsr-3920	5	24	as	as	SCONJ
fsr-3920	5	25	they	they	PRON
fsr-3920	5	26	wish	wish	VERB
fsr-3920	5	27	,	,	PUNCT
fsr-3920	5	28	without	without	ADP
fsr-3920	5	29	the	the	DET
fsr-3920	5	30	expense	expense	NOUN
fsr-3920	5	31	and	and	CCONJ
fsr-3920	5	32	complexity	complexity	NOUN
fsr-3920	5	33	associated	associate	VERB
fsr-3920	5	34	with	with	ADP
fsr-3920	5	35	maintaining	maintain	VERB
fsr-3920	5	36	a	a	DET
fsr-3920	5	37	trust	trust	NOUN
fsr-3920	5	38	.	.	PUNCT
fsr-3920	6	1	©	©	ADP
fsr-3920	6	2	2000	2000	NUM
fsr-3920	6	3	elsevier	elsevier	PROPN
fsr-3920	6	4	science	science	PROPN
fsr-3920	6	5	inc	inc	PROPN
fsr-3920	6	6	.	.	PUNCT
fsr-3920	7	1	all	all	DET
fsr-3920	7	2	rights	right	NOUN
fsr-3920	7	3	reserved	reserve	VERB
fsr-3920	7	4	.	.	PUNCT
fsr-3920	8	1	jel	jel	PROPN
fsr-3920	8	2	classifications	classification	NOUN
fsr-3920	8	3	:	:	PUNCT
fsr-3920	8	4	g290	g290	PROPN
fsr-3920	8	5	;	;	PUNCT
fsr-3920	8	6	g120	g120	NUM
fsr-3920	8	7	;	;	PUNCT
fsr-3920	8	8	d46	d46	NOUN
fsr-3920	8	9	keywords	keyword	NOUN
fsr-3920	8	10	:	:	PUNCT
fsr-3920	8	11	personal	personal	ADJ
fsr-3920	8	12	finance	finance	NOUN
fsr-3920	8	13	;	;	PUNCT
fsr-3920	8	14	remainder	remainder	NOUN
fsr-3920	8	15	interests	interest	NOUN
fsr-3920	8	16	;	;	PUNCT
fsr-3920	8	17	liquidation	liquidation	NOUN
fsr-3920	8	18	;	;	PUNCT
fsr-3920	8	19	valuation	valuation	NOUN
fsr-3920	8	20	;	;	PUNCT
fsr-3920	8	21	remaindermen	remaindermen	PROPN
fsr-3920	8	22	1	1	NUM
fsr-3920	8	23	.	.	PUNCT
fsr-3920	9	1	introduction	introduction	NOUN
fsr-3920	9	2	there	there	PRON
fsr-3920	9	3	are	be	VERB
fsr-3920	9	4	many	many	ADJ
fsr-3920	9	5	ways	way	NOUN
fsr-3920	9	6	in	in	ADP
fsr-3920	9	7	which	which	PRON
fsr-3920	9	8	decedents	decedent	NOUN
fsr-3920	9	9	leave	leave	VERB
fsr-3920	9	10	property	property	NOUN
fsr-3920	9	11	in	in	ADP
fsr-3920	9	12	trust	trust	NOUN
fsr-3920	9	13	for	for	ADP
fsr-3920	9	14	their	their	PRON
fsr-3920	9	15	heirs	heir	NOUN
fsr-3920	9	16	.	.	PUNCT
fsr-3920	10	1	one	one	NUM
fsr-3920	10	2	technique	technique	NOUN
fsr-3920	10	3	is	be	AUX
fsr-3920	10	4	to	to	PART
fsr-3920	10	5	grant	grant	VERB
fsr-3920	10	6	a	a	DET
fsr-3920	10	7	life	life	NOUN
fsr-3920	10	8	estate	estate	NOUN
fsr-3920	10	9	to	to	ADP
fsr-3920	10	10	surviving	survive	VERB
fsr-3920	10	11	children	child	NOUN
fsr-3920	10	12	that	that	PRON
fsr-3920	10	13	allows	allow	VERB
fsr-3920	10	14	them	they	PRON
fsr-3920	10	15	to	to	PART
fsr-3920	10	16	reap	reap	VERB
fsr-3920	10	17	the	the	DET
fsr-3920	10	18	income	income	NOUN
fsr-3920	10	19	thrown	throw	VERB
fsr-3920	10	20	-	-	PUNCT
fsr-3920	10	21	off	off	NOUN
fsr-3920	10	22	from	from	ADP
fsr-3920	10	23	trust	trust	NOUN
fsr-3920	10	24	assets	asset	NOUN
fsr-3920	10	25	while	while	SCONJ
fsr-3920	10	26	,	,	PUNCT
fsr-3920	10	27	for	for	ADP
fsr-3920	10	28	all	all	DET
fsr-3920	10	29	intents	intent	NOUN
fsr-3920	10	30	and	and	CCONJ
fsr-3920	10	31	purposes	purpose	NOUN
fsr-3920	10	32	,	,	PUNCT
fsr-3920	10	33	leaving	leave	VERB
fsr-3920	10	34	the	the	DET
fsr-3920	10	35	corpus	corpus	NOUN
fsr-3920	10	36	intact	intact	ADJ
fsr-3920	10	37	for	for	ADP
fsr-3920	10	38	later	later	ADJ
fsr-3920	10	39	distribution	distribution	NOUN
fsr-3920	10	40	to	to	ADP
fsr-3920	10	41	those	those	PRON
fsr-3920	10	42	with	with	ADP
fsr-3920	10	43	a	a	DET
fsr-3920	10	44	remainder	remainder	NOUN
fsr-3920	10	45	interest	interest	NOUN
fsr-3920	10	46	.	.	PUNCT
fsr-3920	11	1	the	the	DET
fsr-3920	11	2	latter	latter	ADJ
fsr-3920	11	3	are	be	AUX
fsr-3920	11	4	usually	usually	ADV
fsr-3920	11	5	the	the	DET
fsr-3920	11	6	settler	settler	NOUN
fsr-3920	11	7	’s	’s	PART
fsr-3920	11	8	(	(	PUNCT
fsr-3920	11	9	grantor	grantor	NOUN
fsr-3920	11	10	’s	’s	PART
fsr-3920	11	11	)	)	PUNCT
fsr-3920	11	12	grandchildren	grandchild	NOUN
fsr-3920	11	13	,	,	PUNCT
fsr-3920	11	14	but	but	CCONJ
fsr-3920	11	15	,	,	PUNCT
fsr-3920	11	16	in	in	ADP
fsr-3920	11	17	some	some	DET
fsr-3920	11	18	instances	instance	NOUN
fsr-3920	11	19	,	,	PUNCT
fsr-3920	11	20	the	the	DET
fsr-3920	11	21	settlor	settlor	NOUN
fsr-3920	11	22	may	may	AUX
fsr-3920	11	23	choose	choose	VERB
fsr-3920	11	24	to	to	PART
fsr-3920	11	25	name	name	VERB
fsr-3920	11	26	charitable/	charitable/	NUM
fsr-3920	11	27	tax	tax	NOUN
fsr-3920	11	28	-	-	PUNCT
fsr-3920	11	29	exempt	exempt	ADJ
fsr-3920	11	30	organizations	organization	NOUN
fsr-3920	11	31	(	(	PUNCT
fsr-3920	11	32	for	for	ADP
fsr-3920	11	33	example	example	NOUN
fsr-3920	11	34	,	,	PUNCT
fsr-3920	11	35	educational	educational	ADJ
fsr-3920	11	36	institutions	institution	NOUN
fsr-3920	11	37	)	)	PUNCT
fsr-3920	11	38	as	as	ADP
fsr-3920	11	39	the	the	DET
fsr-3920	11	40	remaindermen	remainderman	NOUN
fsr-3920	11	41	.	.	PUNCT
fsr-3920	12	1	while	while	SCONJ
fsr-3920	12	2	*	*	PUNCT
fsr-3920	12	3	corresponding	correspond	VERB
fsr-3920	12	4	author	author	NOUN
fsr-3920	12	5	.	.	PUNCT
fsr-3920	13	1	tel.:11	tel.:11	PROPN
fsr-3920	13	2	-	-	PUNCT
fsr-3920	13	3	619	619	NUM
fsr-3920	13	4	-	-	PUNCT
fsr-3920	13	5	594	594	NUM
fsr-3920	13	6	-	-	SYM
fsr-3920	13	7	5657	5657	NUM
fsr-3920	13	8	;	;	PUNCT
fsr-3920	13	9	fax:11	fax:11	NOUN
fsr-3920	13	10	-	-	PUNCT
fsr-3920	13	11	619	619	NUM
fsr-3920	13	12	-	-	PUNCT
fsr-3920	13	13	594	594	NUM
fsr-3920	13	14	-	-	PUNCT
fsr-3920	13	15	1573	1573	NUM
fsr-3920	13	16	.	.	PUNCT
fsr-3920	14	1	e	e	X
fsr-3920	14	2	-	-	NOUN
fsr-3920	14	3	mail	mail	NOUN
fsr-3920	14	4	address	address	NOUN
fsr-3920	14	5	:	:	PUNCT
fsr-3920	14	6	tcherin@mail.sdsu.edu	tcherin@mail.sdsu.edu	NUM
fsr-3920	14	7	(	(	PUNCT
fsr-3920	14	8	t.	t.	NOUN
fsr-3920	14	9	cherin	cherin	PROPN
fsr-3920	14	10	)	)	PUNCT
fsr-3920	14	11	.	.	PUNCT
fsr-3920	15	1	financial	financial	ADJ
fsr-3920	15	2	services	service	NOUN
fsr-3920	15	3	review	review	VERB
fsr-3920	15	4	9	9	NUM
fsr-3920	15	5	(	(	PUNCT
fsr-3920	15	6	2000	2000	NUM
fsr-3920	15	7	)	)	PUNCT
fsr-3920	16	1	183–195	183–195	NUM
fsr-3920	16	2	1057	1057	NUM
fsr-3920	16	3	-	-	SYM
fsr-3920	16	4	0810/00/$	0810/00/$	NUM
fsr-3920	16	5	–	–	PUNCT
fsr-3920	16	6	see	see	VERB
fsr-3920	16	7	front	front	ADJ
fsr-3920	16	8	matter	matter	NOUN
fsr-3920	16	9	©	©	PROPN
fsr-3920	16	10	2000	2000	NUM
fsr-3920	16	11	elsevier	elsevier	PROPN
fsr-3920	16	12	science	science	PROPN
fsr-3920	16	13	inc	inc	PROPN
fsr-3920	16	14	.	.	PUNCT
fsr-3920	17	1	all	all	DET
fsr-3920	17	2	rights	right	NOUN
fsr-3920	17	3	reserved	reserve	VERB
fsr-3920	17	4	.	.	PUNCT
fsr-3920	18	1	pii	pii	NOUN
fsr-3920	18	2	:	:	PUNCT
fsr-3920	18	3	s1057	s1057	NOUN
fsr-3920	18	4	-	-	PUNCT
fsr-3920	18	5	0810(00)00065	0810(00)00065	NOUN
fsr-3920	18	6	-	-	SYM
fsr-3920	18	7	2	2	NUM
fsr-3920	18	8	such	such	ADJ
fsr-3920	18	9	perfectly	perfectly	ADV
fsr-3920	18	10	acceptable	acceptable	ADJ
fsr-3920	18	11	estate	estate	NOUN
fsr-3920	18	12	planning	planning	NOUN
fsr-3920	18	13	methods	method	NOUN
fsr-3920	18	14	benefit	benefit	VERB
fsr-3920	18	15	younger	young	ADJ
fsr-3920	18	16	generations	generation	NOUN
fsr-3920	18	17	and	and	CCONJ
fsr-3920	18	18	,	,	PUNCT
fsr-3920	18	19	eventually	eventually	ADV
fsr-3920	18	20	,	,	PUNCT
fsr-3920	18	21	a	a	DET
fsr-3920	18	22	favored	favored	ADJ
fsr-3920	18	23	charity	charity	NOUN
fsr-3920	18	24	,	,	PUNCT
fsr-3920	18	25	they	they	PRON
fsr-3920	18	26	do	do	AUX
fsr-3920	18	27	involve	involve	VERB
fsr-3920	18	28	complexity	complexity	NOUN
fsr-3920	18	29	and	and	CCONJ
fsr-3920	18	30	expense	expense	NOUN
fsr-3920	18	31	.	.	PUNCT
fsr-3920	19	1	among	among	ADP
fsr-3920	19	2	such	such	ADJ
fsr-3920	19	3	complications	complication	NOUN
fsr-3920	19	4	and	and	CCONJ
fsr-3920	19	5	costs	cost	NOUN
fsr-3920	19	6	one	one	PRON
fsr-3920	19	7	would	would	AUX
fsr-3920	19	8	include	include	VERB
fsr-3920	19	9	appointing	appoint	VERB
fsr-3920	19	10	and	and	CCONJ
fsr-3920	19	11	compensating	compensate	VERB
fsr-3920	19	12	trustees	trustee	NOUN
fsr-3920	19	13	.	.	PUNCT
fsr-3920	20	1	moreover	moreover	ADV
fsr-3920	20	2	,	,	PUNCT
fsr-3920	20	3	in	in	ADP
fsr-3920	20	4	their	their	PRON
fsr-3920	20	5	fiduciary	fiduciary	ADJ
fsr-3920	20	6	capacity	capacity	NOUN
fsr-3920	20	7	,	,	PUNCT
fsr-3920	20	8	these	these	DET
fsr-3920	20	9	trustees	trustee	NOUN
fsr-3920	20	10	must	must	AUX
fsr-3920	20	11	hew	hew	VERB
fsr-3920	20	12	to	to	ADP
fsr-3920	20	13	the	the	DET
fsr-3920	20	14	investing	investing	NOUN
fsr-3920	20	15	wishes	wish	NOUN
fsr-3920	20	16	of	of	ADP
fsr-3920	20	17	the	the	DET
fsr-3920	20	18	grantor	grantor	NOUN
fsr-3920	20	19	of	of	ADP
fsr-3920	20	20	the	the	DET
fsr-3920	20	21	trust	trust	NOUN
fsr-3920	20	22	,	,	PUNCT
fsr-3920	20	23	which	which	PRON
fsr-3920	20	24	may	may	AUX
fsr-3920	20	25	not	not	PART
fsr-3920	20	26	be	be	AUX
fsr-3920	20	27	in	in	ADP
fsr-3920	20	28	the	the	DET
fsr-3920	20	29	best	good	ADJ
fsr-3920	20	30	interest	interest	NOUN
fsr-3920	20	31	of	of	ADP
fsr-3920	20	32	the	the	DET
fsr-3920	20	33	income	income	NOUN
fsr-3920	20	34	beneficiaries	beneficiary	NOUN
fsr-3920	20	35	.	.	PUNCT
fsr-3920	21	1	furthermore	furthermore	ADV
fsr-3920	21	2	,	,	PUNCT
fsr-3920	21	3	fiduciary	fiduciary	ADJ
fsr-3920	21	4	tax	tax	NOUN
fsr-3920	21	5	returns	return	NOUN
fsr-3920	21	6	must	must	AUX
fsr-3920	21	7	be	be	AUX
fsr-3920	21	8	prepared	prepare	VERB
fsr-3920	21	9	and	and	CCONJ
fsr-3920	21	10	submitted	submit	VERB
fsr-3920	21	11	annually	annually	ADV
fsr-3920	21	12	.	.	PUNCT
fsr-3920	22	1	additionally	additionally	ADV
fsr-3920	22	2	,	,	PUNCT
fsr-3920	22	3	trust	trust	NOUN
fsr-3920	22	4	income	income	NOUN
fsr-3920	22	5	tax	tax	NOUN
fsr-3920	22	6	brackets	bracket	NOUN
fsr-3920	22	7	are	be	AUX
fsr-3920	22	8	much	much	ADV
fsr-3920	22	9	more	more	ADV
fsr-3920	22	10	compressed	compressed	ADJ
fsr-3920	22	11	than	than	ADP
fsr-3920	22	12	the	the	DET
fsr-3920	22	13	income	income	NOUN
fsr-3920	22	14	tax	tax	NOUN
fsr-3920	22	15	brackets	bracket	NOUN
fsr-3920	22	16	for	for	ADP
fsr-3920	22	17	individuals	individual	NOUN
fsr-3920	22	18	and	and	CCONJ
fsr-3920	22	19	,	,	PUNCT
fsr-3920	22	20	as	as	ADP
fsr-3920	22	21	a	a	DET
fsr-3920	22	22	result	result	NOUN
fsr-3920	22	23	,	,	PUNCT
fsr-3920	22	24	the	the	DET
fsr-3920	22	25	highest	high	ADJ
fsr-3920	22	26	rates	rate	NOUN
fsr-3920	22	27	are	be	AUX
fsr-3920	22	28	quickly	quickly	ADV
fsr-3920	22	29	reached	reach	VERB
fsr-3920	22	30	unless	unless	SCONJ
fsr-3920	22	31	most	most	ADJ
fsr-3920	22	32	of	of	ADP
fsr-3920	22	33	the	the	DET
fsr-3920	22	34	income	income	NOUN
fsr-3920	22	35	is	be	AUX
fsr-3920	22	36	distributed	distribute	VERB
fsr-3920	22	37	to	to	ADP
fsr-3920	22	38	the	the	DET
fsr-3920	22	39	income	income	NOUN
fsr-3920	22	40	beneficiaries	beneficiary	NOUN
fsr-3920	22	41	.	.	PUNCT
fsr-3920	23	1	finally	finally	ADV
fsr-3920	23	2	,	,	PUNCT
fsr-3920	23	3	in	in	ADP
fsr-3920	23	4	some	some	DET
fsr-3920	23	5	instances	instance	NOUN
fsr-3920	23	6	,	,	PUNCT
fsr-3920	23	7	there	there	PRON
fsr-3920	23	8	may	may	AUX
fsr-3920	23	9	be	be	AUX
fsr-3920	23	10	a	a	DET
fsr-3920	23	11	directive	directive	NOUN
fsr-3920	23	12	to	to	PART
fsr-3920	23	13	hold	hold	VERB
fsr-3920	23	14	the	the	DET
fsr-3920	23	15	trust	trust	NOUN
fsr-3920	23	16	’s	’s	PART
fsr-3920	23	17	financial	financial	ADJ
fsr-3920	23	18	assets	asset	NOUN
fsr-3920	23	19	with	with	ADP
fsr-3920	23	20	yet	yet	ADV
fsr-3920	23	21	another	another	PRON
fsr-3920	23	22	party	party	NOUN
fsr-3920	23	23	,	,	PUNCT
fsr-3920	23	24	such	such	ADJ
fsr-3920	23	25	as	as	ADP
fsr-3920	23	26	an	an	DET
fsr-3920	23	27	investment	investment	NOUN
fsr-3920	23	28	firm	firm	NOUN
fsr-3920	23	29	,	,	PUNCT
fsr-3920	23	30	incurring	incur	VERB
fsr-3920	23	31	even	even	ADV
fsr-3920	23	32	greater	great	ADJ
fsr-3920	23	33	expense	expense	NOUN
fsr-3920	23	34	.	.	PUNCT
fsr-3920	24	1	the	the	DET
fsr-3920	24	2	purpose	purpose	NOUN
fsr-3920	24	3	of	of	ADP
fsr-3920	24	4	this	this	DET
fsr-3920	24	5	paper	paper	NOUN
fsr-3920	24	6	is	be	AUX
fsr-3920	24	7	to	to	PART
fsr-3920	24	8	describe	describe	VERB
fsr-3920	24	9	verbally	verbally	ADV
fsr-3920	24	10	,	,	PUNCT
fsr-3920	24	11	and	and	CCONJ
fsr-3920	24	12	through	through	ADP
fsr-3920	24	13	example	example	NOUN
fsr-3920	24	14	,	,	PUNCT
fsr-3920	24	15	an	an	DET
fsr-3920	24	16	approach	approach	NOUN
fsr-3920	24	17	to	to	ADP
fsr-3920	24	18	liquidating	liquidate	VERB
fsr-3920	24	19	a	a	DET
fsr-3920	24	20	life	life	NOUN
fsr-3920	24	21	estate	estate	NOUN
fsr-3920	24	22	in	in	ADP
fsr-3920	24	23	situations	situation	NOUN
fsr-3920	24	24	where	where	SCONJ
fsr-3920	24	25	the	the	DET
fsr-3920	24	26	income	income	NOUN
fsr-3920	24	27	beneficiaries	beneficiary	NOUN
fsr-3920	24	28	are	be	AUX
fsr-3920	24	29	capable	capable	ADJ
fsr-3920	24	30	of	of	ADP
fsr-3920	24	31	managing	manage	VERB
fsr-3920	24	32	the	the	DET
fsr-3920	24	33	corpus	corpus	NOUN
fsr-3920	24	34	of	of	ADP
fsr-3920	24	35	the	the	DET
fsr-3920	24	36	trust	trust	NOUN
fsr-3920	24	37	and	and	CCONJ
fsr-3920	24	38	to	to	PART
fsr-3920	24	39	demonstrate	demonstrate	VERB
fsr-3920	24	40	that	that	SCONJ
fsr-3920	24	41	this	this	PRON
fsr-3920	24	42	can	can	AUX
fsr-3920	24	43	be	be	AUX
fsr-3920	24	44	done	do	VERB
fsr-3920	24	45	to	to	ADP
fsr-3920	24	46	the	the	DET
fsr-3920	24	47	mutual	mutual	ADJ
fsr-3920	24	48	benefit	benefit	NOUN
fsr-3920	24	49	of	of	ADP
fsr-3920	24	50	both	both	CCONJ
fsr-3920	24	51	the	the	DET
fsr-3920	24	52	income	income	NOUN
fsr-3920	24	53	beneficiaries	beneficiary	NOUN
fsr-3920	24	54	and	and	CCONJ
fsr-3920	24	55	the	the	DET
fsr-3920	24	56	remaindermen	remainderman	NOUN
fsr-3920	24	57	.	.	PUNCT
fsr-3920	25	1	this	this	DET
fsr-3920	25	2	simplification	simplification	NOUN
fsr-3920	25	3	in	in	ADP
fsr-3920	25	4	personal	personal	ADJ
fsr-3920	25	5	finance	finance	NOUN
fsr-3920	25	6	involves	involve	VERB
fsr-3920	25	7	a	a	DET
fsr-3920	25	8	“	"	PUNCT
fsr-3920	25	9	buyout	buyout	NOUN
fsr-3920	25	10	”	"	PUNCT
fsr-3920	25	11	of	of	ADP
fsr-3920	25	12	the	the	DET
fsr-3920	25	13	interests	interest	NOUN
fsr-3920	25	14	of	of	ADP
fsr-3920	25	15	the	the	DET
fsr-3920	25	16	remaindermen	remainderman	NOUN
fsr-3920	25	17	using	use	VERB
fsr-3920	25	18	but	but	CCONJ
fsr-3920	25	19	a	a	DET
fsr-3920	25	20	portion	portion	NOUN
fsr-3920	25	21	of	of	ADP
fsr-3920	25	22	the	the	DET
fsr-3920	25	23	assets	asset	NOUN
fsr-3920	25	24	of	of	ADP
fsr-3920	25	25	the	the	DET
fsr-3920	25	26	trust	trust	NOUN
fsr-3920	25	27	as	as	ADP
fsr-3920	25	28	payment	payment	NOUN
fsr-3920	25	29	.	.	PUNCT
fsr-3920	26	1	to	to	PART
fsr-3920	26	2	put	put	VERB
fsr-3920	26	3	it	it	PRON
fsr-3920	26	4	formally	formally	ADV
fsr-3920	26	5	,	,	PUNCT
fsr-3920	26	6	the	the	DET
fsr-3920	26	7	income	income	NOUN
fsr-3920	26	8	beneficiaries	beneficiary	NOUN
fsr-3920	26	9	purchase	purchase	VERB
fsr-3920	26	10	all	all	PRON
fsr-3920	26	11	of	of	ADP
fsr-3920	26	12	the	the	DET
fsr-3920	26	13	remainder	remainder	NOUN
fsr-3920	26	14	interests	interest	NOUN
fsr-3920	26	15	in	in	ADP
fsr-3920	26	16	the	the	DET
fsr-3920	26	17	trust	trust	NOUN
fsr-3920	26	18	.	.	PUNCT
fsr-3920	27	1	the	the	DET
fsr-3920	27	2	result	result	NOUN
fsr-3920	27	3	is	be	AUX
fsr-3920	27	4	dissolution	dissolution	NOUN
fsr-3920	27	5	of	of	ADP
fsr-3920	27	6	the	the	DET
fsr-3920	27	7	trust	trust	NOUN
fsr-3920	27	8	,	,	PUNCT
fsr-3920	27	9	leaving	leave	VERB
fsr-3920	27	10	the	the	DET
fsr-3920	27	11	income	income	NOUN
fsr-3920	27	12	beneficiaries	beneficiary	NOUN
fsr-3920	27	13	to	to	PART
fsr-3920	27	14	manage	manage	VERB
fsr-3920	27	15	,	,	PUNCT
fsr-3920	27	16	as	as	ADP
fsr-3920	27	17	owner	owner	NOUN
fsr-3920	27	18	in	in	ADP
fsr-3920	27	19	fee	fee	NOUN
fsr-3920	27	20	,	,	PUNCT
fsr-3920	27	21	the	the	DET
fsr-3920	27	22	remaining	remain	VERB
fsr-3920	27	23	assets	asset	NOUN
fsr-3920	27	24	as	as	SCONJ
fsr-3920	27	25	they	they	PRON
fsr-3920	27	26	wish	wish	VERB
fsr-3920	27	27	,	,	PUNCT
fsr-3920	27	28	without	without	ADP
fsr-3920	27	29	the	the	DET
fsr-3920	27	30	expense	expense	NOUN
fsr-3920	27	31	and	and	CCONJ
fsr-3920	27	32	complexity	complexity	NOUN
fsr-3920	27	33	associated	associate	VERB
fsr-3920	27	34	with	with	ADP
fsr-3920	27	35	a	a	DET
fsr-3920	27	36	trust	trust	NOUN
fsr-3920	27	37	.	.	PUNCT
fsr-3920	28	1	2	2	X
fsr-3920	28	2	.	.	X
fsr-3920	28	3	a	a	DET
fsr-3920	28	4	brief	brief	ADJ
fsr-3920	28	5	review	review	NOUN
fsr-3920	28	6	of	of	ADP
fsr-3920	28	7	some	some	DET
fsr-3920	28	8	relevant	relevant	ADJ
fsr-3920	28	9	literature	literature	NOUN
fsr-3920	28	10	while	while	SCONJ
fsr-3920	28	11	the	the	DET
fsr-3920	28	12	body	body	NOUN
fsr-3920	28	13	of	of	ADP
fsr-3920	28	14	literature	literature	NOUN
fsr-3920	28	15	relating	relate	VERB
fsr-3920	28	16	to	to	ADP
fsr-3920	28	17	the	the	DET
fsr-3920	28	18	specific	specific	ADJ
fsr-3920	28	19	issue	issue	NOUN
fsr-3920	28	20	discussed	discuss	VERB
fsr-3920	28	21	in	in	ADP
fsr-3920	28	22	this	this	DET
fsr-3920	28	23	article	article	NOUN
fsr-3920	28	24	is	be	AUX
fsr-3920	28	25	sparse	sparse	ADJ
fsr-3920	28	26	,	,	PUNCT
fsr-3920	28	27	there	there	PRON
fsr-3920	28	28	are	be	VERB
fsr-3920	28	29	tangential	tangential	ADJ
fsr-3920	28	30	discussions	discussion	NOUN
fsr-3920	28	31	on	on	ADP
fsr-3920	28	32	liquidating	liquidate	VERB
fsr-3920	28	33	a	a	DET
fsr-3920	28	34	remainder	remainder	NOUN
fsr-3920	28	35	interest	interest	NOUN
fsr-3920	28	36	and	and	CCONJ
fsr-3920	28	37	charitable	charitable	ADJ
fsr-3920	28	38	remainder	remainder	NOUN
fsr-3920	28	39	trusts	trust	NOUN
fsr-3920	28	40	.	.	PUNCT
fsr-3920	29	1	in	in	ADP
fsr-3920	29	2	his	his	PRON
fsr-3920	29	3	article	article	NOUN
fsr-3920	29	4	on	on	ADP
fsr-3920	29	5	charitable	charitable	ADJ
fsr-3920	29	6	remainder	remainder	NOUN
fsr-3920	29	7	trusts	trust	NOUN
fsr-3920	29	8	(	(	PUNCT
fsr-3920	29	9	crt	crt	ADJ
fsr-3920	29	10	)	)	PUNCT
fsr-3920	29	11	,	,	PUNCT
fsr-3920	29	12	fooden	fooden	X
fsr-3920	29	13	(	(	PUNCT
fsr-3920	29	14	1996	1996	NUM
fsr-3920	29	15	)	)	PUNCT
fsr-3920	29	16	notes	note	VERB
fsr-3920	29	17	that	that	SCONJ
fsr-3920	29	18	a	a	DET
fsr-3920	29	19	crt	crt	NOUN
fsr-3920	29	20	“	"	PUNCT
fsr-3920	29	21	.	.	PUNCT
fsr-3920	29	22	.	.	PUNCT
fsr-3920	29	23	.	.	PUNCT
fsr-3920	30	1	provides	provide	VERB
fsr-3920	30	2	a	a	DET
fsr-3920	30	3	mechanism	mechanism	NOUN
fsr-3920	30	4	for	for	ADP
fsr-3920	30	5	the	the	DET
fsr-3920	30	6	transfer	transfer	NOUN
fsr-3920	30	7	of	of	ADP
fsr-3920	30	8	property	property	NOUN
fsr-3920	30	9	from	from	ADP
fsr-3920	30	10	one	one	NUM
fsr-3920	30	11	generation	generation	NOUN
fsr-3920	30	12	to	to	ADP
fsr-3920	30	13	the	the	DET
fsr-3920	30	14	next	next	ADJ
fsr-3920	30	15	without	without	ADP
fsr-3920	30	16	incurring	incur	VERB
fsr-3920	30	17	any	any	DET
fsr-3920	30	18	gift	gift	NOUN
fsr-3920	30	19	or	or	CCONJ
fsr-3920	30	20	estate	estate	NOUN
fsr-3920	30	21	tax	tax	NOUN
fsr-3920	30	22	liability	liability	NOUN
fsr-3920	30	23	.	.	PUNCT
fsr-3920	30	24	”	"	PUNCT
fsr-3920	31	1	moreover	moreover	ADV
fsr-3920	31	2	,	,	PUNCT
fsr-3920	31	3	the	the	DET
fsr-3920	31	4	author	author	NOUN
fsr-3920	31	5	observes	observe	VERB
fsr-3920	31	6	that	that	SCONJ
fsr-3920	31	7	it	it	PRON
fsr-3920	31	8	is	be	AUX
fsr-3920	31	9	the	the	DET
fsr-3920	31	10	only	only	ADJ
fsr-3920	31	11	method	method	NOUN
fsr-3920	31	12	for	for	ADP
fsr-3920	31	13	transferring	transfer	VERB
fsr-3920	31	14	the	the	DET
fsr-3920	31	15	full	full	ADJ
fsr-3920	31	16	value	value	NOUN
fsr-3920	31	17	of	of	ADP
fsr-3920	31	18	“	"	PUNCT
fsr-3920	31	19	highly	highly	ADV
fsr-3920	31	20	appreciated	appreciated	ADJ
fsr-3920	31	21	assets	asset	NOUN
fsr-3920	31	22	”	"	PUNCT
fsr-3920	31	23	to	to	ADP
fsr-3920	31	24	heirs	heir	NOUN
fsr-3920	31	25	.	.	PUNCT
fsr-3920	32	1	in	in	ADP
fsr-3920	32	2	the	the	DET
fsr-3920	32	3	same	same	ADJ
fsr-3920	32	4	vein	vein	NOUN
fsr-3920	32	5	,	,	PUNCT
fsr-3920	32	6	moyers	moyer	NOUN
fsr-3920	32	7	,	,	PUNCT
fsr-3920	32	8	spiegel	spiegel	PROPN
fsr-3920	32	9	and	and	CCONJ
fsr-3920	32	10	baum	baum	PROPN
fsr-3920	32	11	(	(	PUNCT
fsr-3920	32	12	1997	1997	NUM
fsr-3920	32	13	)	)	PUNCT
fsr-3920	32	14	state	state	NOUN
fsr-3920	32	15	that	that	SCONJ
fsr-3920	32	16	in	in	ADP
fsr-3920	32	17	order	order	NOUN
fsr-3920	32	18	to	to	PART
fsr-3920	32	19	receive	receive	VERB
fsr-3920	32	20	a	a	DET
fsr-3920	32	21	higher	high	ADJ
fsr-3920	32	22	tax	tax	NOUN
fsr-3920	32	23	benefit	benefit	NOUN
fsr-3920	32	24	,	,	PUNCT
fsr-3920	32	25	the	the	DET
fsr-3920	32	26	tangible	tangible	ADJ
fsr-3920	32	27	appreciated	appreciated	ADJ
fsr-3920	32	28	person	person	NOUN
fsr-3920	32	29	property	property	NOUN
fsr-3920	32	30	(	(	PUNCT
fsr-3920	32	31	tapp	tapp	PROPN
fsr-3920	32	32	)	)	PUNCT
fsr-3920	32	33	crt	crt	ADJ
fsr-3920	32	34	procedure	procedure	NOUN
fsr-3920	32	35	should	should	AUX
fsr-3920	32	36	be	be	AUX
fsr-3920	32	37	taken	take	VERB
fsr-3920	32	38	into	into	ADP
fsr-3920	32	39	account	account	NOUN
fsr-3920	32	40	“	"	PUNCT
fsr-3920	32	41	.	.	PUNCT
fsr-3920	32	42	.	.	PUNCT
fsr-3920	32	43	.	.	PUNCT
fsr-3920	33	1	when	when	SCONJ
fsr-3920	33	2	a	a	DET
fsr-3920	33	3	client	client	NOUN
fsr-3920	33	4	has	have	VERB
fsr-3920	33	5	valuable	valuable	ADJ
fsr-3920	33	6	,	,	PUNCT
fsr-3920	33	7	low	low	ADJ
fsr-3920	33	8	-	-	PUNCT
fsr-3920	33	9	basis	basis	NOUN
fsr-3920	33	10	tangible	tangible	ADJ
fsr-3920	33	11	personal	personal	ADJ
fsr-3920	33	12	property	property	NOUN
fsr-3920	33	13	that	that	PRON
fsr-3920	33	14	can	can	AUX
fsr-3920	33	15	not	not	PART
fsr-3920	33	16	be	be	AUX
fsr-3920	33	17	liquidated	liquidate	VERB
fsr-3920	33	18	without	without	ADP
fsr-3920	33	19	incurring	incur	VERB
fsr-3920	33	20	substantial	substantial	ADJ
fsr-3920	33	21	capital	capital	NOUN
fsr-3920	33	22	gains	gain	NOUN
fsr-3920	33	23	.	.	PUNCT
fsr-3920	33	24	”	"	PUNCT
fsr-3920	34	1	at	at	ADP
fsr-3920	34	2	the	the	DET
fsr-3920	34	3	same	same	ADJ
fsr-3920	34	4	time	time	NOUN
fsr-3920	34	5	,	,	PUNCT
fsr-3920	34	6	each	each	DET
fsr-3920	34	7	situation	situation	NOUN
fsr-3920	34	8	is	be	AUX
fsr-3920	34	9	unique	unique	ADJ
fsr-3920	34	10	regarding	regard	VERB
fsr-3920	34	11	a	a	DET
fsr-3920	34	12	remainder	remainder	NOUN
fsr-3920	34	13	interest	interest	NOUN
fsr-3920	34	14	or	or	CCONJ
fsr-3920	34	15	trust	trust	NOUN
fsr-3920	34	16	and	and	CCONJ
fsr-3920	34	17	should	should	AUX
fsr-3920	34	18	be	be	AUX
fsr-3920	34	19	individually	individually	ADV
fsr-3920	34	20	evaluated	evaluate	VERB
fsr-3920	34	21	to	to	PART
fsr-3920	34	22	find	find	VERB
fsr-3920	34	23	the	the	DET
fsr-3920	34	24	option	option	NOUN
fsr-3920	34	25	providing	provide	VERB
fsr-3920	34	26	the	the	DET
fsr-3920	34	27	greatest	great	ADJ
fsr-3920	34	28	financial	financial	ADJ
fsr-3920	34	29	benefit	benefit	NOUN
fsr-3920	34	30	and	and	CCONJ
fsr-3920	34	31	smallest	small	ADJ
fsr-3920	34	32	tax	tax	NOUN
fsr-3920	34	33	consequence	consequence	NOUN
fsr-3920	34	34	.	.	PUNCT
fsr-3920	35	1	siegel	siegel	PROPN
fsr-3920	35	2	and	and	CCONJ
fsr-3920	35	3	swerdlin	swerdlin	PROPN
fsr-3920	35	4	(	(	PUNCT
fsr-3920	35	5	1996	1996	NUM
fsr-3920	35	6	)	)	PUNCT
fsr-3920	35	7	consider	consider	VERB
fsr-3920	35	8	the	the	DET
fsr-3920	35	9	situation	situation	NOUN
fsr-3920	35	10	where	where	SCONJ
fsr-3920	35	11	the	the	DET
fsr-3920	35	12	interests	interest	NOUN
fsr-3920	35	13	of	of	ADP
fsr-3920	35	14	the	the	DET
fsr-3920	35	15	income	income	NOUN
fsr-3920	35	16	and	and	CCONJ
fsr-3920	35	17	charitable	charitable	ADJ
fsr-3920	35	18	beneficiaries	beneficiary	NOUN
fsr-3920	35	19	of	of	ADP
fsr-3920	35	20	a	a	DET
fsr-3920	35	21	trust	trust	NOUN
fsr-3920	35	22	do	do	AUX
fsr-3920	35	23	not	not	PART
fsr-3920	35	24	overlap	overlap	VERB
fsr-3920	35	25	.	.	PUNCT
fsr-3920	36	1	the	the	DET
fsr-3920	36	2	distinctive	distinctive	ADJ
fsr-3920	36	3	tax	tax	NOUN
fsr-3920	36	4	structure	structure	NOUN
fsr-3920	36	5	of	of	ADP
fsr-3920	36	6	such	such	ADJ
fsr-3920	36	7	“	"	PUNCT
fsr-3920	36	8	split	split	ADJ
fsr-3920	36	9	-	-	PUNCT
fsr-3920	36	10	interest	interest	NOUN
fsr-3920	36	11	trusts	trust	NOUN
fsr-3920	36	12	”	"	PUNCT
fsr-3920	36	13	allows	allow	VERB
fsr-3920	36	14	a	a	DET
fsr-3920	36	15	fiduciary	fiduciary	NOUN
fsr-3920	36	16	to	to	PART
fsr-3920	36	17	ally	ally	VERB
fsr-3920	36	18	the	the	DET
fsr-3920	36	19	wishes	wish	NOUN
fsr-3920	36	20	of	of	ADP
fsr-3920	36	21	the	the	DET
fsr-3920	36	22	parties	party	NOUN
fsr-3920	36	23	by	by	ADP
fsr-3920	36	24	investing	invest	VERB
fsr-3920	36	25	for	for	ADP
fsr-3920	36	26	capital	capital	NOUN
fsr-3920	36	27	appreciation	appreciation	NOUN
fsr-3920	36	28	instead	instead	ADV
fsr-3920	36	29	of	of	ADP
fsr-3920	36	30	income	income	NOUN
fsr-3920	36	31	.	.	PUNCT
fsr-3920	37	1	this	this	DET
fsr-3920	37	2	technique	technique	NOUN
fsr-3920	37	3	results	result	NOUN
fsr-3920	37	4	in	in	ADP
fsr-3920	37	5	higher	high	ADJ
fsr-3920	37	6	after	after	ADP
fsr-3920	37	7	-	-	PUNCT
fsr-3920	37	8	tax	tax	NOUN
fsr-3920	37	9	income	income	NOUN
fsr-3920	37	10	to	to	ADP
fsr-3920	37	11	the	the	DET
fsr-3920	37	12	donor	donor	NOUN
fsr-3920	37	13	(	(	PUNCT
fsr-3920	37	14	income	income	NOUN
fsr-3920	37	15	beneficiary	beneficiary	NOUN
fsr-3920	37	16	)	)	PUNCT
fsr-3920	37	17	and	and	CCONJ
fsr-3920	37	18	an	an	DET
fsr-3920	37	19	anticipated	anticipate	VERB
fsr-3920	37	20	gain	gain	NOUN
fsr-3920	37	21	to	to	ADP
fsr-3920	37	22	the	the	DET
fsr-3920	37	23	charity	charity	NOUN
fsr-3920	37	24	.	.	PUNCT
fsr-3920	38	1	in	in	ADP
fsr-3920	38	2	his	his	PRON
fsr-3920	38	3	article	article	NOUN
fsr-3920	38	4	on	on	ADP
fsr-3920	38	5	selling	sell	VERB
fsr-3920	38	6	a	a	DET
fsr-3920	38	7	remainder	remainder	NOUN
fsr-3920	38	8	interest	interest	NOUN
fsr-3920	38	9	,	,	PUNCT
fsr-3920	38	10	croman	croman	NOUN
fsr-3920	38	11	(	(	PUNCT
fsr-3920	38	12	1994	1994	NUM
fsr-3920	38	13	)	)	PUNCT
fsr-3920	38	14	states	state	VERB
fsr-3920	38	15	that	that	SCONJ
fsr-3920	38	16	a	a	DET
fsr-3920	38	17	sale	sale	NOUN
fsr-3920	38	18	of	of	ADP
fsr-3920	38	19	a	a	DET
fsr-3920	38	20	remainder	remainder	NOUN
fsr-3920	38	21	interest	interest	NOUN
fsr-3920	38	22	could	could	AUX
fsr-3920	38	23	also	also	ADV
fsr-3920	38	24	reduce	reduce	VERB
fsr-3920	38	25	the	the	DET
fsr-3920	38	26	estate	estate	NOUN
fsr-3920	38	27	taxes	taxis	NOUN
fsr-3920	38	28	to	to	PART
fsr-3920	38	29	be	be	AUX
fsr-3920	38	30	paid	pay	VERB
fsr-3920	38	31	while	while	SCONJ
fsr-3920	38	32	still	still	ADV
fsr-3920	38	33	carrying	carry	VERB
fsr-3920	38	34	out	out	ADP
fsr-3920	38	35	the	the	DET
fsr-3920	38	36	184	184	NUM
fsr-3920	38	37	j.c	j.c	PROPN
fsr-3920	38	38	.	.	PROPN
fsr-3920	38	39	bost	bost	PROPN
fsr-3920	38	40	,	,	PUNCT
fsr-3920	38	41	t.	t.	PROPN
fsr-3920	38	42	cherin	cherin	PROPN
fsr-3920	38	43	/	/	SYM
fsr-3920	38	44	financial	financial	ADJ
fsr-3920	38	45	services	service	NOUN
fsr-3920	38	46	review	review	VERB
fsr-3920	38	47	9	9	NUM
fsr-3920	38	48	(	(	PUNCT
fsr-3920	38	49	2000	2000	NUM
fsr-3920	38	50	)	)	PUNCT
fsr-3920	39	1	183–195	183–195	NUM
fsr-3920	39	2	wishes	wish	NOUN
fsr-3920	39	3	of	of	ADP
fsr-3920	39	4	the	the	DET
fsr-3920	39	5	decedent	decedent	NOUN
fsr-3920	39	6	.	.	PUNCT
fsr-3920	40	1	the	the	DET
fsr-3920	40	2	sale	sale	NOUN
fsr-3920	40	3	,	,	PUNCT
fsr-3920	40	4	which	which	PRON
fsr-3920	40	5	involves	involve	VERB
fsr-3920	40	6	the	the	DET
fsr-3920	40	7	payment	payment	NOUN
fsr-3920	40	8	by	by	ADP
fsr-3920	40	9	the	the	DET
fsr-3920	40	10	buyer	buyer	NOUN
fsr-3920	40	11	of	of	ADP
fsr-3920	40	12	the	the	DET
fsr-3920	40	13	full	full	ADJ
fsr-3920	40	14	value	value	NOUN
fsr-3920	40	15	of	of	ADP
fsr-3920	40	16	the	the	DET
fsr-3920	40	17	remainder	remainder	NOUN
fsr-3920	40	18	interest	interest	NOUN
fsr-3920	40	19	,	,	PUNCT
fsr-3920	40	20	either	either	CCONJ
fsr-3920	40	21	in	in	ADP
fsr-3920	40	22	cash	cash	NOUN
fsr-3920	40	23	,	,	PUNCT
fsr-3920	40	24	exchange	exchange	NOUN
fsr-3920	40	25	of	of	ADP
fsr-3920	40	26	property	property	NOUN
fsr-3920	40	27	,	,	PUNCT
fsr-3920	40	28	a	a	DET
fsr-3920	40	29	promissory	promissory	NOUN
fsr-3920	40	30	note	note	NOUN
fsr-3920	40	31	or	or	CCONJ
fsr-3920	40	32	an	an	DET
fsr-3920	40	33	annuity	annuity	NOUN
fsr-3920	40	34	,	,	PUNCT
fsr-3920	40	35	is	be	AUX
fsr-3920	40	36	recommended	recommend	VERB
fsr-3920	40	37	as	as	ADP
fsr-3920	40	38	a	a	DET
fsr-3920	40	39	possible	possible	ADJ
fsr-3920	40	40	estate	estate	NOUN
fsr-3920	40	41	planning	planning	NOUN
fsr-3920	40	42	process	process	NOUN
fsr-3920	40	43	.	.	PUNCT
fsr-3920	41	1	of	of	ADP
fsr-3920	41	2	course	course	NOUN
fsr-3920	41	3	,	,	PUNCT
fsr-3920	41	4	the	the	DET
fsr-3920	41	5	irs	irs	PROPN
fsr-3920	41	6	has	have	AUX
fsr-3920	41	7	created	create	VERB
fsr-3920	41	8	regulations	regulation	NOUN
fsr-3920	41	9	and	and	CCONJ
fsr-3920	41	10	recommendations	recommendation	NOUN
fsr-3920	41	11	to	to	PART
fsr-3920	41	12	be	be	AUX
fsr-3920	41	13	followed	follow	VERB
fsr-3920	41	14	regarding	regard	VERB
fsr-3920	41	15	the	the	DET
fsr-3920	41	16	liquidation	liquidation	NOUN
fsr-3920	41	17	of	of	ADP
fsr-3920	41	18	remainder	remainder	NOUN
fsr-3920	41	19	interests	interest	NOUN
fsr-3920	41	20	and	and	CCONJ
fsr-3920	41	21	trusts	trust	NOUN
fsr-3920	41	22	.	.	PUNCT
fsr-3920	42	1	herman	herman	NOUN
fsr-3920	42	2	-	-	PUNCT
fsr-3920	42	3	giddens	giddens	PROPN
fsr-3920	42	4	(	(	PUNCT
fsr-3920	42	5	1998	1998	NUM
fsr-3920	42	6	)	)	PUNCT
fsr-3920	42	7	discusses	discuss	VERB
fsr-3920	42	8	the	the	DET
fsr-3920	42	9	proposed	propose	VERB
fsr-3920	42	10	regulations	regulation	NOUN
fsr-3920	42	11	issued	issue	VERB
fsr-3920	42	12	in	in	ADP
fsr-3920	42	13	1997	1997	NUM
fsr-3920	42	14	by	by	ADP
fsr-3920	42	15	the	the	DET
fsr-3920	42	16	irs	irs	PROPN
fsr-3920	42	17	.	.	PUNCT
fsr-3920	43	1	they	they	PRON
fsr-3920	43	2	include	include	VERB
fsr-3920	43	3	matters	matter	NOUN
fsr-3920	43	4	related	relate	VERB
fsr-3920	43	5	to	to	ADP
fsr-3920	43	6	“	"	PUNCT
fsr-3920	43	7	.	.	PUNCT
fsr-3920	43	8	.	.	PUNCT
fsr-3920	43	9	.	.	PUNCT
fsr-3920	44	1	flip	flip	ADJ
fsr-3920	44	2	unitrusts	unitrust	NOUN
fsr-3920	44	3	,	,	PUNCT
fsr-3920	44	4	the	the	DET
fsr-3920	44	5	time	time	NOUN
fsr-3920	44	6	for	for	ADP
fsr-3920	44	7	paying	pay	VERB
fsr-3920	44	8	the	the	DET
fsr-3920	44	9	annuity	annuity	NOUN
fsr-3920	44	10	or	or	CCONJ
fsr-3920	44	11	unitrust	unitrust	NOUN
fsr-3920	44	12	amount	amount	NOUN
fsr-3920	44	13	,	,	PUNCT
fsr-3920	44	14	appraising	appraise	VERB
fsr-3920	44	15	unmarketable	unmarketable	ADJ
fsr-3920	44	16	assets	asset	NOUN
fsr-3920	44	17	,	,	PUNCT
fsr-3920	44	18	.	.	PUNCT
fsr-3920	44	19	.	.	PUNCT
fsr-3920	44	20	.	.	PUNCT
fsr-3920	45	1	special	special	ADJ
fsr-3920	45	2	valuation	valuation	NOUN
fsr-3920	45	3	rules	rule	NOUN
fsr-3920	45	4	for	for	ADP
fsr-3920	45	5	crts	crt	NOUN
fsr-3920	45	6	,	,	PUNCT
fsr-3920	45	7	and	and	CCONJ
fsr-3920	45	8	prohibiting	prohibit	VERB
fsr-3920	45	9	the	the	DET
fsr-3920	45	10	allocation	allocation	NOUN
fsr-3920	45	11	of	of	ADP
fsr-3920	45	12	precontribution	precontribution	NOUN
fsr-3920	45	13	capital	capital	NOUN
fsr-3920	45	14	gain	gain	NOUN
fsr-3920	45	15	to	to	PART
fsr-3920	45	16	trust	trust	VERB
fsr-3920	45	17	income	income	NOUN
fsr-3920	45	18	.	.	PUNCT
fsr-3920	45	19	”	"	PUNCT
fsr-3920	46	1	many	many	ADJ
fsr-3920	46	2	of	of	ADP
fsr-3920	46	3	the	the	DET
fsr-3920	46	4	regulations	regulation	NOUN
fsr-3920	46	5	are	be	AUX
fsr-3920	46	6	aimed	aim	VERB
fsr-3920	46	7	at	at	ADP
fsr-3920	46	8	reducing	reduce	VERB
fsr-3920	46	9	abuses	abuse	NOUN
fsr-3920	46	10	to	to	ADP
fsr-3920	46	11	the	the	DET
fsr-3920	46	12	system	system	NOUN
fsr-3920	46	13	;	;	PUNCT
fsr-3920	46	14	however	however	ADV
fsr-3920	46	15	,	,	PUNCT
fsr-3920	46	16	they	they	PRON
fsr-3920	46	17	will	will	AUX
fsr-3920	46	18	not	not	PART
fsr-3920	46	19	seriously	seriously	ADV
fsr-3920	46	20	limit	limit	VERB
fsr-3920	46	21	or	or	CCONJ
fsr-3920	46	22	impede	impede	VERB
fsr-3920	46	23	planning	planning	NOUN
fsr-3920	46	24	by	by	ADP
fsr-3920	46	25	a	a	DET
fsr-3920	46	26	donor	donor	NOUN
fsr-3920	46	27	who	who	PRON
fsr-3920	46	28	has	have	VERB
fsr-3920	46	29	a	a	DET
fsr-3920	46	30	“	"	PUNCT
fsr-3920	46	31	genuine	genuine	ADJ
fsr-3920	46	32	charitable	charitable	ADJ
fsr-3920	46	33	intent	intent	NOUN
fsr-3920	46	34	.	.	PUNCT
fsr-3920	46	35	”	"	PUNCT
fsr-3920	47	1	(	(	PUNCT
fsr-3920	47	2	since	since	SCONJ
fsr-3920	47	3	implemented	implement	VERB
fsr-3920	47	4	,	,	PUNCT
fsr-3920	47	5	these	these	DET
fsr-3920	47	6	regulations	regulation	NOUN
fsr-3920	47	7	are	be	AUX
fsr-3920	47	8	cited	cite	VERB
fsr-3920	47	9	undertreasury	undertreasury	PROPN
fsr-3920	47	10	regulations	regulation	NOUN
fsr-3920	47	11	andunited	andunite	VERB
fsr-3920	47	12	states	state	NOUN
fsr-3920	47	13	codesin	codesin	VERB
fsr-3920	47	14	the	the	DET
fsr-3920	47	15	references	reference	NOUN
fsr-3920	47	16	.	.	PUNCT
fsr-3920	47	17	)	)	PUNCT
fsr-3920	48	1	while	while	SCONJ
fsr-3920	48	2	it	it	PRON
fsr-3920	48	3	would	would	AUX
fsr-3920	48	4	be	be	AUX
fsr-3920	48	5	impossible	impossible	ADJ
fsr-3920	48	6	to	to	PART
fsr-3920	48	7	affix	affix	VERB
fsr-3920	48	8	an	an	DET
fsr-3920	48	9	exact	exact	ADJ
fsr-3920	48	10	figure	figure	NOUN
fsr-3920	48	11	to	to	ADP
fsr-3920	48	12	the	the	DET
fsr-3920	48	13	number	number	NOUN
fsr-3920	48	14	of	of	ADP
fsr-3920	48	15	instances	instance	NOUN
fsr-3920	48	16	in	in	ADP
fsr-3920	48	17	which	which	PRON
fsr-3920	48	18	the	the	DET
fsr-3920	48	19	“	"	PUNCT
fsr-3920	48	20	buyout	buyout	NOUN
fsr-3920	48	21	”	"	PUNCT
fsr-3920	48	22	option	option	NOUN
fsr-3920	48	23	should	should	AUX
fsr-3920	48	24	be	be	AUX
fsr-3920	48	25	considered	consider	VERB
fsr-3920	48	26	,	,	PUNCT
fsr-3920	48	27	it	it	PRON
fsr-3920	48	28	can	can	AUX
fsr-3920	48	29	be	be	AUX
fsr-3920	48	30	said	say	VERB
fsr-3920	48	31	that	that	SCONJ
fsr-3920	48	32	anytime	anytime	ADV
fsr-3920	48	33	there	there	PRON
fsr-3920	48	34	are	be	VERB
fsr-3920	48	35	remaindermen	remainderman	NOUN
fsr-3920	48	36	other	other	ADJ
fsr-3920	48	37	than	than	ADP
fsr-3920	48	38	family	family	NOUN
fsr-3920	48	39	,	,	PUNCT
fsr-3920	48	40	typically	typically	ADV
fsr-3920	48	41	charities	charity	NOUN
fsr-3920	48	42	and/or	and/or	CCONJ
fsr-3920	48	43	educational	educational	ADJ
fsr-3920	48	44	institutions	institution	NOUN
fsr-3920	48	45	,	,	PUNCT
fsr-3920	48	46	named	name	VERB
fsr-3920	48	47	in	in	ADP
fsr-3920	48	48	the	the	DET
fsr-3920	48	49	trust	trust	NOUN
fsr-3920	48	50	this	this	DET
fsr-3920	48	51	alternative	alternative	NOUN
fsr-3920	48	52	may	may	AUX
fsr-3920	48	53	very	very	ADV
fsr-3920	48	54	well	well	ADV
fsr-3920	48	55	be	be	AUX
fsr-3920	48	56	appropriate	appropriate	ADJ
fsr-3920	48	57	.	.	PUNCT
fsr-3920	49	1	finally	finally	ADV
fsr-3920	49	2	,	,	PUNCT
fsr-3920	49	3	although	although	SCONJ
fsr-3920	49	4	other	other	ADJ
fsr-3920	49	5	contributions	contribution	NOUN
fsr-3920	49	6	in	in	ADP
fsr-3920	49	7	this	this	DET
fsr-3920	49	8	arena	arena	NOUN
fsr-3920	49	9	have	have	AUX
fsr-3920	49	10	addressed	address	VERB
fsr-3920	49	11	the	the	DET
fsr-3920	49	12	possibility	possibility	NOUN
fsr-3920	49	13	of	of	ADP
fsr-3920	49	14	valuing	value	VERB
fsr-3920	49	15	remainder	remainder	NOUN
fsr-3920	49	16	interests	interest	NOUN
fsr-3920	49	17	,	,	PUNCT
fsr-3920	49	18	there	there	PRON
fsr-3920	49	19	has	have	AUX
fsr-3920	49	20	been	be	AUX
fsr-3920	49	21	no	no	DET
fsr-3920	49	22	consideration	consideration	NOUN
fsr-3920	49	23	of	of	ADP
fsr-3920	49	24	actually	actually	ADV
fsr-3920	49	25	carrying	carry	VERB
fsr-3920	49	26	out	out	ADP
fsr-3920	49	27	the	the	DET
fsr-3920	49	28	process	process	NOUN
fsr-3920	49	29	in	in	ADP
fsr-3920	49	30	practice	practice	NOUN
fsr-3920	49	31	and	and	CCONJ
fsr-3920	49	32	then	then	ADV
fsr-3920	49	33	convincing	convince	VERB
fsr-3920	49	34	the	the	DET
fsr-3920	49	35	remaindermen	remainderman	NOUN
fsr-3920	49	36	to	to	PART
fsr-3920	49	37	accept	accept	VERB
fsr-3920	49	38	a	a	DET
fsr-3920	49	39	negotiated	negotiate	VERB
fsr-3920	49	40	amount	amount	NOUN
fsr-3920	49	41	.	.	PUNCT
fsr-3920	50	1	this	this	DET
fsr-3920	50	2	work	work	NOUN
fsr-3920	50	3	meets	meet	VERB
fsr-3920	50	4	both	both	DET
fsr-3920	50	5	goals	goal	NOUN
fsr-3920	50	6	,	,	PUNCT
fsr-3920	50	7	dealing	deal	VERB
fsr-3920	50	8	with	with	ADP
fsr-3920	50	9	many	many	ADJ
fsr-3920	50	10	of	of	ADP
fsr-3920	50	11	the	the	DET
fsr-3920	50	12	potential	potential	ADJ
fsr-3920	50	13	idiosyncrasies	idiosyncrasy	NOUN
fsr-3920	50	14	and	and	CCONJ
fsr-3920	50	15	difficulties	difficulty	NOUN
fsr-3920	50	16	attendant	attendant	ADJ
fsr-3920	50	17	to	to	ADP
fsr-3920	50	18	the	the	DET
fsr-3920	50	19	procedure	procedure	NOUN
fsr-3920	50	20	.	.	PUNCT
fsr-3920	51	1	3	3	X
fsr-3920	51	2	.	.	X
fsr-3920	51	3	estate	estate	NOUN
fsr-3920	51	4	planning	planning	NOUN
fsr-3920	51	5	goal	goal	NOUN
fsr-3920	51	6	the	the	DET
fsr-3920	51	7	goal	goal	NOUN
fsr-3920	51	8	is	be	AUX
fsr-3920	51	9	to	to	PART
fsr-3920	51	10	greatly	greatly	ADV
fsr-3920	51	11	simplify	simplify	VERB
fsr-3920	51	12	a	a	DET
fsr-3920	51	13	complicated	complicated	ADJ
fsr-3920	51	14	financial	financial	ADJ
fsr-3920	51	15	arrangement	arrangement	NOUN
fsr-3920	51	16	by	by	ADP
fsr-3920	51	17	changing	change	VERB
fsr-3920	51	18	it	it	PRON
fsr-3920	51	19	from	from	ADP
fsr-3920	51	20	an	an	DET
fsr-3920	51	21	expensive	expensive	ADJ
fsr-3920	51	22	,	,	PUNCT
fsr-3920	51	23	complex	complex	ADJ
fsr-3920	51	24	set	set	NOUN
fsr-3920	51	25	of	of	ADP
fsr-3920	51	26	split	split	ADJ
fsr-3920	51	27	interests	interest	NOUN
fsr-3920	51	28	(	(	PUNCT
fsr-3920	51	29	a	a	DET
fsr-3920	51	30	subset	subset	NOUN
fsr-3920	51	31	of	of	ADP
fsr-3920	51	32	present	present	ADJ
fsr-3920	51	33	interests	interest	NOUN
fsr-3920	51	34	and	and	CCONJ
fsr-3920	51	35	another	another	DET
fsr-3920	51	36	subset	subset	NOUN
fsr-3920	51	37	of	of	ADP
fsr-3920	51	38	future	future	ADJ
fsr-3920	51	39	interests	interest	NOUN
fsr-3920	51	40	in	in	ADP
fsr-3920	51	41	a	a	DET
fsr-3920	51	42	long	long	ADJ
fsr-3920	51	43	-	-	PUNCT
fsr-3920	51	44	term	term	NOUN
fsr-3920	51	45	trust	trust	NOUN
fsr-3920	51	46	)	)	PUNCT
fsr-3920	51	47	into	into	ADP
fsr-3920	51	48	outright	outright	ADJ
fsr-3920	51	49	ownership	ownership	NOUN
fsr-3920	51	50	.	.	PUNCT
fsr-3920	52	1	to	to	PART
fsr-3920	52	2	accomplish	accomplish	VERB
fsr-3920	52	3	the	the	DET
fsr-3920	52	4	goal	goal	NOUN
fsr-3920	52	5	,	,	PUNCT
fsr-3920	52	6	it	it	PRON
fsr-3920	52	7	is	be	AUX
fsr-3920	52	8	necessary	necessary	ADJ
fsr-3920	52	9	to	to	PART
fsr-3920	52	10	convince	convince	VERB
fsr-3920	52	11	the	the	DET
fsr-3920	52	12	remaindermen	remainderman	NOUN
fsr-3920	52	13	that	that	PRON
fsr-3920	52	14	it	it	PRON
fsr-3920	52	15	is	be	AUX
fsr-3920	52	16	in	in	ADP
fsr-3920	52	17	everyone	everyone	PRON
fsr-3920	52	18	’s	’s	PART
fsr-3920	52	19	best	good	ADJ
fsr-3920	52	20	interest	interest	NOUN
fsr-3920	52	21	to	to	PART
fsr-3920	52	22	liquidate	liquidate	VERB
fsr-3920	52	23	the	the	DET
fsr-3920	52	24	trust	trust	NOUN
fsr-3920	52	25	.	.	PUNCT
fsr-3920	53	1	4	4	X
fsr-3920	53	2	.	.	X
fsr-3920	53	3	general	general	ADJ
fsr-3920	53	4	method	method	NOUN
fsr-3920	53	5	4.1	4.1	NUM
fsr-3920	53	6	.	.	PUNCT
fsr-3920	54	1	entering	enter	VERB
fsr-3920	54	2	negotiations	negotiation	NOUN
fsr-3920	54	3	with	with	ADP
fsr-3920	54	4	the	the	DET
fsr-3920	54	5	remaindermen	remainderman	NOUN
fsr-3920	54	6	there	there	PRON
fsr-3920	54	7	are	be	VERB
fsr-3920	54	8	several	several	ADJ
fsr-3920	54	9	steps	step	NOUN
fsr-3920	54	10	that	that	PRON
fsr-3920	54	11	must	must	AUX
fsr-3920	54	12	be	be	AUX
fsr-3920	54	13	carried	carry	VERB
fsr-3920	54	14	out	out	ADP
fsr-3920	54	15	in	in	ADP
fsr-3920	54	16	implementing	implement	VERB
fsr-3920	54	17	this	this	DET
fsr-3920	54	18	strategy	strategy	NOUN
fsr-3920	54	19	of	of	ADP
fsr-3920	54	20	liquidating	liquidate	VERB
fsr-3920	54	21	a	a	DET
fsr-3920	54	22	trust	trust	NOUN
fsr-3920	54	23	.	.	PUNCT
fsr-3920	55	1	without	without	ADP
fsr-3920	55	2	a	a	DET
fsr-3920	55	3	doubt	doubt	NOUN
fsr-3920	55	4	,	,	PUNCT
fsr-3920	55	5	the	the	DET
fsr-3920	55	6	most	most	ADV
fsr-3920	55	7	crucial	crucial	ADJ
fsr-3920	55	8	of	of	ADP
fsr-3920	55	9	these	these	PRON
fsr-3920	55	10	is	be	AUX
fsr-3920	55	11	the	the	DET
fsr-3920	55	12	preparation	preparation	NOUN
fsr-3920	55	13	and	and	CCONJ
fsr-3920	55	14	delivery	delivery	NOUN
fsr-3920	55	15	of	of	ADP
fsr-3920	55	16	a	a	DET
fsr-3920	55	17	thorough	thorough	ADJ
fsr-3920	55	18	and	and	CCONJ
fsr-3920	55	19	easily	easily	ADV
fsr-3920	55	20	understood	understand	VERB
fsr-3920	55	21	explanation	explanation	NOUN
fsr-3920	55	22	of	of	ADP
fsr-3920	55	23	the	the	DET
fsr-3920	55	24	proposal	proposal	NOUN
fsr-3920	55	25	to	to	ADP
fsr-3920	55	26	the	the	DET
fsr-3920	55	27	remaindermen	remainderman	NOUN
fsr-3920	55	28	.	.	PUNCT
fsr-3920	56	1	it	it	PRON
fsr-3920	56	2	goes	go	VERB
fsr-3920	56	3	without	without	ADP
fsr-3920	56	4	saying	say	VERB
fsr-3920	56	5	that	that	SCONJ
fsr-3920	56	6	the	the	DET
fsr-3920	56	7	efficiency	efficiency	NOUN
fsr-3920	56	8	of	of	ADP
fsr-3920	56	9	this	this	DET
fsr-3920	56	10	process	process	NOUN
fsr-3920	56	11	is	be	AUX
fsr-3920	56	12	inversely	inversely	ADV
fsr-3920	56	13	related	relate	VERB
fsr-3920	56	14	to	to	ADP
fsr-3920	56	15	the	the	DET
fsr-3920	56	16	number	number	NOUN
fsr-3920	56	17	of	of	ADP
fsr-3920	56	18	the	the	DET
fsr-3920	56	19	remaindermen	remainderman	NOUN
fsr-3920	56	20	and	and	CCONJ
fsr-3920	56	21	directly	directly	ADV
fsr-3920	56	22	correlated	correlate	VERB
fsr-3920	56	23	to	to	ADP
fsr-3920	56	24	their	their	PRON
fsr-3920	56	25	level	level	NOUN
fsr-3920	56	26	of	of	ADP
fsr-3920	56	27	financial	financial	ADJ
fsr-3920	56	28	sophistication	sophistication	NOUN
fsr-3920	56	29	.	.	PUNCT
fsr-3920	57	1	institutional	institutional	ADJ
fsr-3920	57	2	remaindermen	remainderman	NOUN
fsr-3920	57	3	can	can	AUX
fsr-3920	57	4	generally	generally	ADV
fsr-3920	57	5	be	be	AUX
fsr-3920	57	6	counted	count	VERB
fsr-3920	57	7	on	on	ADP
fsr-3920	57	8	to	to	PART
fsr-3920	57	9	have	have	VERB
fsr-3920	57	10	a	a	DET
fsr-3920	57	11	current	current	ADJ
fsr-3920	57	12	understanding	understanding	NOUN
fsr-3920	57	13	of	of	ADP
fsr-3920	57	14	the	the	DET
fsr-3920	57	15	technique	technique	NOUN
fsr-3920	57	16	and	and	CCONJ
fsr-3920	57	17	to	to	PART
fsr-3920	57	18	readily	readily	ADV
fsr-3920	57	19	assimilate	assimilate	VERB
fsr-3920	57	20	the	the	DET
fsr-3920	57	21	nuances	nuance	NOUN
fsr-3920	57	22	of	of	ADP
fsr-3920	57	23	a	a	DET
fsr-3920	57	24	particular	particular	ADJ
fsr-3920	57	25	situation	situation	NOUN
fsr-3920	57	26	.	.	PUNCT
fsr-3920	58	1	in	in	ADP
fsr-3920	58	2	contrast	contrast	NOUN
fsr-3920	58	3	,	,	PUNCT
fsr-3920	58	4	individual	individual	ADJ
fsr-3920	58	5	remaindermen	remainderman	NOUN
fsr-3920	58	6	may	may	AUX
fsr-3920	58	7	find	find	VERB
fsr-3920	58	8	the	the	DET
fsr-3920	58	9	approach	approach	NOUN
fsr-3920	58	10	difficult	difficult	ADJ
fsr-3920	58	11	to	to	PART
fsr-3920	58	12	comprehend	comprehend	VERB
fsr-3920	58	13	initially	initially	ADV
fsr-3920	58	14	,	,	PUNCT
fsr-3920	58	15	although	although	SCONJ
fsr-3920	58	16	most	most	ADJ
fsr-3920	58	17	will	will	AUX
fsr-3920	58	18	185j.c	185j.c	PROPN
fsr-3920	58	19	.	.	PUNCT
fsr-3920	58	20	bost	bost	PROPN
fsr-3920	58	21	,	,	PUNCT
fsr-3920	58	22	t.	t.	PROPN
fsr-3920	58	23	cherin	cherin	PROPN
fsr-3920	58	24	/	/	SYM
fsr-3920	58	25	financial	financial	ADJ
fsr-3920	58	26	services	service	NOUN
fsr-3920	58	27	review	review	VERB
fsr-3920	58	28	9	9	NUM
fsr-3920	58	29	(	(	PUNCT
fsr-3920	58	30	2000	2000	NUM
fsr-3920	58	31	)	)	PUNCT
fsr-3920	58	32	183–195	183–195	NUM
fsr-3920	58	33	quickly	quickly	ADV
fsr-3920	58	34	appreciate	appreciate	VERB
fsr-3920	58	35	that	that	SCONJ
fsr-3920	58	36	receiving	receive	VERB
fsr-3920	58	37	something	something	PRON
fsr-3920	58	38	of	of	ADP
fsr-3920	58	39	value	value	NOUN
fsr-3920	58	40	now	now	ADV
fsr-3920	58	41	could	could	AUX
fsr-3920	58	42	be	be	AUX
fsr-3920	58	43	worth	worth	ADJ
fsr-3920	58	44	as	as	ADV
fsr-3920	58	45	much	much	ADJ
fsr-3920	58	46	or	or	CCONJ
fsr-3920	58	47	more	more	ADJ
fsr-3920	58	48	than	than	ADP
fsr-3920	58	49	receiving	receive	VERB
fsr-3920	58	50	a	a	PRON
fsr-3920	58	51	greater	great	ADJ
fsr-3920	58	52	,	,	PUNCT
fsr-3920	58	53	but	but	CCONJ
fsr-3920	58	54	perhaps	perhaps	ADV
fsr-3920	58	55	more	more	ADV
fsr-3920	58	56	uncertain	uncertain	ADJ
fsr-3920	58	57	,	,	PUNCT
fsr-3920	58	58	amount	amount	NOUN
fsr-3920	58	59	in	in	ADP
fsr-3920	58	60	the	the	DET
fsr-3920	58	61	future	future	NOUN
fsr-3920	58	62	.	.	PUNCT
fsr-3920	59	1	individual	individual	ADJ
fsr-3920	59	2	remaindermen	remainderman	NOUN
fsr-3920	59	3	must	must	AUX
fsr-3920	59	4	also	also	ADV
fsr-3920	59	5	factor	factor	VERB
fsr-3920	59	6	in	in	ADP
fsr-3920	59	7	their	their	PRON
fsr-3920	59	8	own	own	ADJ
fsr-3920	59	9	mortality	mortality	NOUN
fsr-3920	59	10	,	,	PUNCT
fsr-3920	59	11	something	something	PRON
fsr-3920	59	12	that	that	PRON
fsr-3920	59	13	charitable	charitable	ADJ
fsr-3920	59	14	institutions	institution	NOUN
fsr-3920	59	15	can	can	AUX
fsr-3920	59	16	ignore	ignore	VERB
fsr-3920	59	17	.	.	PUNCT
fsr-3920	60	1	how	how	SCONJ
fsr-3920	60	2	does	do	AUX
fsr-3920	60	3	one	one	PRON
fsr-3920	60	4	provide	provide	VERB
fsr-3920	60	5	and	and	CCONJ
fsr-3920	60	6	convey	convey	VERB
fsr-3920	60	7	an	an	DET
fsr-3920	60	8	understandable	understandable	ADJ
fsr-3920	60	9	interpretation	interpretation	NOUN
fsr-3920	60	10	of	of	ADP
fsr-3920	60	11	the	the	DET
fsr-3920	60	12	“	"	PUNCT
fsr-3920	60	13	buyout	buyout	NOUN
fsr-3920	60	14	”	"	PUNCT
fsr-3920	60	15	option	option	NOUN
fsr-3920	60	16	?	?	PUNCT
fsr-3920	61	1	most	most	ADV
fsr-3920	61	2	likely	likely	ADJ
fsr-3920	61	3	it	it	PRON
fsr-3920	61	4	will	will	AUX
fsr-3920	61	5	be	be	AUX
fsr-3920	61	6	initiated	initiate	VERB
fsr-3920	61	7	through	through	ADP
fsr-3920	61	8	the	the	DET
fsr-3920	61	9	mail	mail	NOUN
fsr-3920	61	10	,	,	PUNCT
fsr-3920	61	11	followed	follow	VERB
fsr-3920	61	12	by	by	ADP
fsr-3920	61	13	numerous	numerous	ADJ
fsr-3920	61	14	telephone	telephone	NOUN
fsr-3920	61	15	conversations	conversation	NOUN
fsr-3920	61	16	with	with	ADP
fsr-3920	61	17	the	the	DET
fsr-3920	61	18	remaindermen	remainderman	NOUN
fsr-3920	61	19	and/or	and/or	CCONJ
fsr-3920	61	20	their	their	PRON
fsr-3920	61	21	representatives	representative	NOUN
fsr-3920	61	22	.	.	PUNCT
fsr-3920	62	1	the	the	DET
fsr-3920	62	2	content	content	NOUN
fsr-3920	62	3	of	of	ADP
fsr-3920	62	4	the	the	DET
fsr-3920	62	5	initial	initial	ADJ
fsr-3920	62	6	communications	communication	NOUN
fsr-3920	62	7	with	with	ADP
fsr-3920	62	8	the	the	DET
fsr-3920	62	9	remaindermen	remainderman	NOUN
fsr-3920	62	10	is	be	AUX
fsr-3920	62	11	likely	likely	ADJ
fsr-3920	62	12	to	to	PART
fsr-3920	62	13	be	be	AUX
fsr-3920	62	14	most	most	ADV
fsr-3920	62	15	productive	productive	ADJ
fsr-3920	62	16	if	if	SCONJ
fsr-3920	62	17	it	it	PRON
fsr-3920	62	18	includes	include	VERB
fsr-3920	62	19	:	:	PUNCT
fsr-3920	62	20	y	y	PROPN
fsr-3920	62	21	how	how	SCONJ
fsr-3920	62	22	many	many	ADJ
fsr-3920	62	23	other	other	ADJ
fsr-3920	62	24	remaindermen	remainderman	NOUN
fsr-3920	62	25	there	there	PRON
fsr-3920	62	26	are	be	VERB
fsr-3920	62	27	and	and	CCONJ
fsr-3920	62	28	a	a	DET
fsr-3920	62	29	promise	promise	NOUN
fsr-3920	62	30	to	to	PART
fsr-3920	62	31	eventually	eventually	ADV
fsr-3920	62	32	reveal	reveal	VERB
fsr-3920	62	33	(	(	PUNCT
fsr-3920	62	34	assuming	assume	VERB
fsr-3920	62	35	negotiations	negotiation	NOUN
fsr-3920	62	36	progress	progress	NOUN
fsr-3920	62	37	)	)	PUNCT
fsr-3920	62	38	whom	whom	PRON
fsr-3920	62	39	the	the	DET
fsr-3920	62	40	others	other	NOUN
fsr-3920	62	41	are	be	AUX
fsr-3920	62	42	.	.	PUNCT
fsr-3920	63	1	y	y	PROPN
fsr-3920	63	2	the	the	DET
fsr-3920	63	3	nature	nature	NOUN
fsr-3920	63	4	and	and	CCONJ
fsr-3920	63	5	the	the	DET
fsr-3920	63	6	present	present	ADJ
fsr-3920	63	7	value	value	NOUN
fsr-3920	63	8	of	of	ADP
fsr-3920	63	9	the	the	DET
fsr-3920	63	10	trust	trust	NOUN
fsr-3920	63	11	’s	’s	PART
fsr-3920	63	12	assets	asset	NOUN
fsr-3920	63	13	.	.	PUNCT
fsr-3920	64	1	y	y	PRON
fsr-3920	64	2	what	what	DET
fsr-3920	64	3	proportional	proportional	ADJ
fsr-3920	64	4	share	share	NOUN
fsr-3920	64	5	of	of	ADP
fsr-3920	64	6	the	the	DET
fsr-3920	64	7	trust	trust	NOUN
fsr-3920	64	8	’s	’s	PART
fsr-3920	64	9	assets	asset	NOUN
fsr-3920	64	10	each	each	DET
fsr-3920	64	11	remainderman	remainderman	NOUN
fsr-3920	64	12	is	be	AUX
fsr-3920	64	13	to	to	PART
fsr-3920	64	14	receive	receive	VERB
fsr-3920	64	15	.	.	PUNCT
fsr-3920	65	1	for	for	ADP
fsr-3920	65	2	example	example	NOUN
fsr-3920	65	3	the	the	DET
fsr-3920	65	4	letter	letter	NOUN
fsr-3920	65	5	might	might	AUX
fsr-3920	65	6	state	state	VERB
fsr-3920	65	7	:	:	PUNCT
fsr-3920	65	8	you	you	PRON
fsr-3920	65	9	are	be	AUX
fsr-3920	65	10	one	one	NUM
fsr-3920	65	11	of	of	ADP
fsr-3920	65	12	four	four	NUM
fsr-3920	65	13	remaindermen	remainderman	NOUN
fsr-3920	65	14	,	,	PUNCT
fsr-3920	65	15	each	each	PRON
fsr-3920	65	16	with	with	ADP
fsr-3920	65	17	an	an	DET
fsr-3920	65	18	equal	equal	ADJ
fsr-3920	65	19	share	share	NOUN
fsr-3920	65	20	.	.	PUNCT
fsr-3920	66	1	the	the	DET
fsr-3920	66	2	value	value	NOUN
fsr-3920	66	3	of	of	ADP
fsr-3920	66	4	the	the	DET
fsr-3920	66	5	trust	trust	NOUN
fsr-3920	66	6	is	be	AUX
fsr-3920	66	7	approximately	approximately	ADV
fsr-3920	66	8	$	$	SYM
fsr-3920	66	9	1,400,000	1,400,000	NUM
fsr-3920	66	10	.	.	PUNCT
fsr-3920	67	1	thus	thus	ADV
fsr-3920	67	2	each	each	DET
fsr-3920	67	3	remainderman	remainderman	NOUN
fsr-3920	67	4	’s	’s	PART
fsr-3920	67	5	interest	interest	NOUN
fsr-3920	67	6	would	would	AUX
fsr-3920	67	7	be	be	AUX
fsr-3920	67	8	$	$	SYM
fsr-3920	67	9	350,000	350,000	NUM
fsr-3920	67	10	(	(	PUNCT
fsr-3920	67	11	25	25	NUM
fsr-3920	67	12	%	%	NOUN
fsr-3920	67	13	)	)	PUNCT
fsr-3920	67	14	,	,	PUNCT
fsr-3920	67	15	if	if	SCONJ
fsr-3920	67	16	the	the	DET
fsr-3920	67	17	income	income	NOUN
fsr-3920	67	18	beneficiaries	beneficiary	NOUN
fsr-3920	67	19	died	die	VERB
fsr-3920	67	20	today	today	NOUN
fsr-3920	67	21	.	.	PUNCT
fsr-3920	68	1	y	y	PROPN
fsr-3920	68	2	specific	specific	ADJ
fsr-3920	68	3	information	information	NOUN
fsr-3920	68	4	about	about	ADP
fsr-3920	68	5	the	the	DET
fsr-3920	68	6	income	income	NOUN
fsr-3920	68	7	beneficiaries	beneficiary	NOUN
fsr-3920	68	8	’	'	PUNCT
fsr-3920	68	9	interests	interest	NOUN
fsr-3920	68	10	and	and	CCONJ
fsr-3920	68	11	general	general	ADJ
fsr-3920	68	12	information	information	NOUN
fsr-3920	68	13	about	about	ADP
fsr-3920	68	14	the	the	DET
fsr-3920	68	15	income	income	NOUN
fsr-3920	68	16	beneficiaries	beneficiary	NOUN
fsr-3920	68	17	themselves	themselves	PRON
fsr-3920	68	18	.	.	PUNCT
fsr-3920	69	1	y	y	PROPN
fsr-3920	69	2	a	a	DET
fsr-3920	69	3	disclosure	disclosure	NOUN
fsr-3920	69	4	of	of	ADP
fsr-3920	69	5	any	any	DET
fsr-3920	69	6	circumstances	circumstance	NOUN
fsr-3920	69	7	under	under	ADP
fsr-3920	69	8	which	which	PRON
fsr-3920	69	9	the	the	DET
fsr-3920	69	10	income	income	NOUN
fsr-3920	69	11	beneficiaries	beneficiary	NOUN
fsr-3920	69	12	can	can	AUX
fsr-3920	69	13	spend	spend	VERB
fsr-3920	69	14	trust	trust	NOUN
fsr-3920	69	15	principal	principal	NOUN
fsr-3920	69	16	(	(	PUNCT
fsr-3920	69	17	i.e.	i.e.	X
fsr-3920	69	18	,	,	PUNCT
fsr-3920	69	19	corpus	corpus	NOUN
fsr-3920	69	20	)	)	PUNCT
fsr-3920	69	21	.	.	PUNCT
fsr-3920	70	1	y	y	PROPN
fsr-3920	70	2	the	the	DET
fsr-3920	70	3	grounds	ground	NOUN
fsr-3920	70	4	for	for	ADP
fsr-3920	70	5	opening	opening	NOUN
fsr-3920	70	6	negotiations	negotiation	NOUN
fsr-3920	70	7	and	and	CCONJ
fsr-3920	70	8	the	the	DET
fsr-3920	70	9	arguments	argument	NOUN
fsr-3920	70	10	for	for	ADP
fsr-3920	70	11	accepting	accept	VERB
fsr-3920	70	12	a	a	DET
fsr-3920	70	13	reasonable	reasonable	ADJ
fsr-3920	70	14	“	"	PUNCT
fsr-3920	70	15	buyout	buyout	NOUN
fsr-3920	70	16	”	"	PUNCT
fsr-3920	70	17	offer	offer	NOUN
fsr-3920	70	18	,	,	PUNCT
fsr-3920	70	19	rather	rather	ADV
fsr-3920	70	20	than	than	ADP
fsr-3920	70	21	waiting	wait	VERB
fsr-3920	70	22	for	for	SCONJ
fsr-3920	70	23	the	the	DET
fsr-3920	70	24	trust	trust	NOUN
fsr-3920	70	25	to	to	PART
fsr-3920	70	26	run	run	VERB
fsr-3920	70	27	its	its	PRON
fsr-3920	70	28	course	course	NOUN
fsr-3920	70	29	.	.	PUNCT
fsr-3920	71	1	for	for	ADP
fsr-3920	71	2	example	example	NOUN
fsr-3920	71	3	:	:	PUNCT
fsr-3920	71	4	the	the	DET
fsr-3920	71	5	trust	trust	NOUN
fsr-3920	71	6	allows	allow	VERB
fsr-3920	71	7	distribution	distribution	NOUN
fsr-3920	71	8	of	of	ADP
fsr-3920	71	9	principal	principal	NOUN
fsr-3920	71	10	to	to	ADP
fsr-3920	71	11	the	the	DET
fsr-3920	71	12	income	income	NOUN
fsr-3920	71	13	beneficiaries	beneficiary	NOUN
fsr-3920	71	14	to	to	PART
fsr-3920	71	15	provide	provide	VERB
fsr-3920	71	16	for	for	ADP
fsr-3920	71	17	entry	entry	NOUN
fsr-3920	71	18	into	into	ADP
fsr-3920	71	19	a	a	DET
fsr-3920	71	20	profession	profession	NOUN
fsr-3920	71	21	or	or	CCONJ
fsr-3920	71	22	business	business	NOUN
fsr-3920	71	23	.	.	PUNCT
fsr-3920	72	1	“	"	PUNCT
fsr-3920	72	2	a	a	X
fsr-3920	72	3	”	"	PUNCT
fsr-3920	72	4	is	be	AUX
fsr-3920	72	5	in	in	ADP
fsr-3920	72	6	his	his	PRON
fsr-3920	72	7	early	early	ADJ
fsr-3920	72	8	fifties	fifty	NOUN
fsr-3920	72	9	and	and	CCONJ
fsr-3920	72	10	“	"	PUNCT
fsr-3920	72	11	b	b	X
fsr-3920	72	12	”	"	PUNCT
fsr-3920	72	13	is	be	AUX
fsr-3920	72	14	in	in	ADP
fsr-3920	72	15	her	her	PRON
fsr-3920	72	16	late	late	ADJ
fsr-3920	72	17	forties	forty	NOUN
fsr-3920	72	18	.	.	PUNCT
fsr-3920	73	1	the	the	DET
fsr-3920	73	2	temptation	temptation	NOUN
fsr-3920	73	3	to	to	PART
fsr-3920	73	4	draw	draw	VERB
fsr-3920	73	5	out	out	ADP
fsr-3920	73	6	the	the	DET
fsr-3920	73	7	corpus	corpus	NOUN
fsr-3920	73	8	of	of	ADP
fsr-3920	73	9	the	the	DET
fsr-3920	73	10	trust	trust	NOUN
fsr-3920	73	11	to	to	PART
fsr-3920	73	12	start	start	VERB
fsr-3920	73	13	a	a	DET
fsr-3920	73	14	business	business	NOUN
fsr-3920	73	15	is	be	AUX
fsr-3920	73	16	quite	quite	ADV
fsr-3920	73	17	strong	strong	ADJ
fsr-3920	73	18	.	.	PUNCT
fsr-3920	74	1	there	there	PRON
fsr-3920	74	2	is	be	VERB
fsr-3920	74	3	nothing	nothing	PRON
fsr-3920	74	4	in	in	ADP
fsr-3920	74	5	the	the	DET
fsr-3920	74	6	trust	trust	NOUN
fsr-3920	74	7	document	document	NOUN
fsr-3920	74	8	itself	itself	PRON
fsr-3920	74	9	that	that	PRON
fsr-3920	74	10	would	would	AUX
fsr-3920	74	11	prevent	prevent	VERB
fsr-3920	74	12	them	they	PRON
fsr-3920	74	13	from	from	ADP
fsr-3920	74	14	using	use	VERB
fsr-3920	74	15	trust	trust	NOUN
fsr-3920	74	16	funds	fund	NOUN
fsr-3920	74	17	to	to	PART
fsr-3920	74	18	purchase	purchase	VERB
fsr-3920	74	19	a	a	DET
fsr-3920	74	20	business	business	NOUN
fsr-3920	74	21	,	,	PUNCT
fsr-3920	74	22	manage	manage	VERB
fsr-3920	74	23	it	it	PRON
fsr-3920	74	24	for	for	ADP
fsr-3920	74	25	a	a	DET
fsr-3920	74	26	reasonable	reasonable	ADJ
fsr-3920	74	27	period	period	NOUN
fsr-3920	74	28	of	of	ADP
fsr-3920	74	29	time	time	NOUN
fsr-3920	74	30	,	,	PUNCT
fsr-3920	74	31	and	and	CCONJ
fsr-3920	74	32	then	then	ADV
fsr-3920	74	33	sell	sell	VERB
fsr-3920	74	34	it	it	PRON
fsr-3920	74	35	.	.	PUNCT
fsr-3920	75	1	there	there	PRON
fsr-3920	75	2	is	be	VERB
fsr-3920	75	3	no	no	DET
fsr-3920	75	4	requirement	requirement	NOUN
fsr-3920	75	5	that	that	SCONJ
fsr-3920	75	6	proceeds	proceed	VERB
fsr-3920	75	7	from	from	ADP
fsr-3920	75	8	the	the	DET
fsr-3920	75	9	sale	sale	NOUN
fsr-3920	75	10	of	of	ADP
fsr-3920	75	11	the	the	DET
fsr-3920	75	12	business	business	NOUN
fsr-3920	75	13	be	be	AUX
fsr-3920	75	14	put	put	VERB
fsr-3920	75	15	back	back	ADV
fsr-3920	75	16	into	into	ADP
fsr-3920	75	17	the	the	DET
fsr-3920	75	18	trust	trust	NOUN
fsr-3920	75	19	.	.	PUNCT
fsr-3920	76	1	early	early	ADV
fsr-3920	76	2	in	in	ADP
fsr-3920	76	3	the	the	DET
fsr-3920	76	4	negotiations	negotiation	NOUN
fsr-3920	76	5	,	,	PUNCT
fsr-3920	76	6	the	the	DET
fsr-3920	76	7	income	income	NOUN
fsr-3920	76	8	beneficiaries	beneficiary	NOUN
fsr-3920	76	9	’	'	PUNCT
fsr-3920	76	10	representative	representative	NOUN
fsr-3920	76	11	should	should	AUX
fsr-3920	76	12	include	include	VERB
fsr-3920	76	13	a	a	DET
fsr-3920	76	14	“	"	PUNCT
fsr-3920	76	15	sanitized	sanitize	VERB
fsr-3920	76	16	”	"	PUNCT
fsr-3920	76	17	copy	copy	NOUN
fsr-3920	76	18	of	of	ADP
fsr-3920	76	19	the	the	DET
fsr-3920	76	20	trust	trust	NOUN
fsr-3920	76	21	document	document	NOUN
fsr-3920	76	22	,	,	PUNCT
fsr-3920	76	23	that	that	PRON
fsr-3920	76	24	is	be	AUX
fsr-3920	76	25	one	one	NUM
fsr-3920	76	26	that	that	PRON
fsr-3920	76	27	blacks	black	VERB
fsr-3920	76	28	out	out	ADP
fsr-3920	76	29	the	the	DET
fsr-3920	76	30	identity	identity	NOUN
fsr-3920	76	31	of	of	ADP
fsr-3920	76	32	the	the	DET
fsr-3920	76	33	settlors	settlor	NOUN
fsr-3920	76	34	,	,	PUNCT
fsr-3920	76	35	the	the	DET
fsr-3920	76	36	trustee	trustee	NOUN
fsr-3920	76	37	,	,	PUNCT
fsr-3920	76	38	and	and	CCONJ
fsr-3920	76	39	the	the	DET
fsr-3920	76	40	individual	individual	ADJ
fsr-3920	76	41	beneficiaries	beneficiary	NOUN
fsr-3920	76	42	.	.	PUNCT
fsr-3920	77	1	this	this	PRON
fsr-3920	77	2	will	will	AUX
fsr-3920	77	3	allow	allow	VERB
fsr-3920	77	4	the	the	DET
fsr-3920	77	5	remaindermen	remainderman	NOUN
fsr-3920	77	6	to	to	PART
fsr-3920	77	7	assess	assess	VERB
fsr-3920	77	8	the	the	DET
fsr-3920	77	9	terms	term	NOUN
fsr-3920	77	10	of	of	ADP
fsr-3920	77	11	the	the	DET
fsr-3920	77	12	trust	trust	NOUN
fsr-3920	77	13	,	,	PUNCT
fsr-3920	77	14	especially	especially	ADV
fsr-3920	77	15	those	those	PRON
fsr-3920	77	16	that	that	PRON
fsr-3920	77	17	convey	convey	VERB
fsr-3920	77	18	special	special	ADJ
fsr-3920	77	19	privileges	privilege	NOUN
fsr-3920	77	20	with	with	ADP
fsr-3920	77	21	regard	regard	NOUN
fsr-3920	77	22	to	to	ADP
fsr-3920	77	23	withdrawing	withdraw	VERB
fsr-3920	77	24	corpus	corpus	NOUN
fsr-3920	77	25	or	or	CCONJ
fsr-3920	77	26	those	those	PRON
fsr-3920	77	27	that	that	PRON
fsr-3920	77	28	allow	allow	VERB
fsr-3920	77	29	the	the	DET
fsr-3920	77	30	trustee	trustee	NOUN
fsr-3920	77	31	to	to	PART
fsr-3920	77	32	make	make	VERB
fsr-3920	77	33	or	or	CCONJ
fsr-3920	77	34	hold	hold	VERB
fsr-3920	77	35	investments	investment	NOUN
fsr-3920	77	36	that	that	PRON
fsr-3920	77	37	tend	tend	VERB
fsr-3920	77	38	to	to	PART
fsr-3920	77	39	favor	favor	VERB
fsr-3920	77	40	the	the	DET
fsr-3920	77	41	income	income	NOUN
fsr-3920	77	42	beneficiaries	beneficiary	NOUN
fsr-3920	77	43	over	over	ADP
fsr-3920	77	44	the	the	DET
fsr-3920	77	45	remaindermen	remainderman	NOUN
fsr-3920	77	46	.	.	PUNCT
fsr-3920	78	1	4.2	4.2	NUM
fsr-3920	78	2	.	.	PUNCT
fsr-3920	78	3	factors	factor	NOUN
fsr-3920	78	4	that	that	PRON
fsr-3920	78	5	determine	determine	VERB
fsr-3920	78	6	present	present	ADJ
fsr-3920	78	7	value	value	NOUN
fsr-3920	78	8	the	the	DET
fsr-3920	78	9	entire	entire	ADJ
fsr-3920	78	10	“	"	PUNCT
fsr-3920	78	11	buyout	buyout	NOUN
fsr-3920	78	12	”	"	PUNCT
fsr-3920	78	13	strategy	strategy	NOUN
fsr-3920	78	14	is	be	AUX
fsr-3920	78	15	based	base	VERB
fsr-3920	78	16	upon	upon	SCONJ
fsr-3920	78	17	what	what	PRON
fsr-3920	78	18	is	be	AUX
fsr-3920	78	19	a	a	DET
fsr-3920	78	20	relatively	relatively	ADV
fsr-3920	78	21	straightforward	straightforward	ADJ
fsr-3920	78	22	concept	concept	NOUN
fsr-3920	78	23	for	for	ADP
fsr-3920	78	24	personal	personal	ADJ
fsr-3920	78	25	finance	finance	NOUN
fsr-3920	78	26	professionals	professional	NOUN
fsr-3920	78	27	the	the	DET
fsr-3920	78	28	time	time	NOUN
fsr-3920	78	29	value	value	NOUN
fsr-3920	78	30	of	of	ADP
fsr-3920	78	31	money	money	NOUN
fsr-3920	78	32	or	or	CCONJ
fsr-3920	78	33	,	,	PUNCT
fsr-3920	78	34	more	more	ADV
fsr-3920	78	35	precisely	precisely	ADV
fsr-3920	78	36	,	,	PUNCT
fsr-3920	78	37	the	the	DET
fsr-3920	78	38	present	present	ADJ
fsr-3920	78	39	value	value	NOUN
fsr-3920	78	40	of	of	ADP
fsr-3920	78	41	a	a	DET
fsr-3920	78	42	dollar	dollar	NOUN
fsr-3920	78	43	.	.	PUNCT
fsr-3920	79	1	the	the	DET
fsr-3920	79	2	case	case	NOUN
fsr-3920	79	3	is	be	AUX
fsr-3920	79	4	presented	present	VERB
fsr-3920	79	5	to	to	ADP
fsr-3920	79	6	the	the	DET
fsr-3920	79	7	remaindermen	remainderman	NOUN
fsr-3920	79	8	in	in	ADP
fsr-3920	79	9	the	the	DET
fsr-3920	79	10	form	form	NOUN
fsr-3920	79	11	of	of	ADP
fsr-3920	79	12	two	two	NUM
fsr-3920	79	13	mutually	mutually	ADV
fsr-3920	79	14	exclusive	exclusive	ADJ
fsr-3920	79	15	options	option	NOUN
fsr-3920	79	16	;	;	PUNCT
fsr-3920	79	17	one	one	NUM
fsr-3920	79	18	that	that	PRON
fsr-3920	79	19	can	can	AUX
fsr-3920	79	20	be	be	AUX
fsr-3920	79	21	exercised	exercise	VERB
fsr-3920	79	22	immediately	immediately	ADV
fsr-3920	79	23	and	and	CCONJ
fsr-3920	79	24	another	another	PRON
fsr-3920	79	25	that	that	PRON
fsr-3920	79	26	can	can	AUX
fsr-3920	79	27	be	be	AUX
fsr-3920	79	28	exercised	exercise	VERB
fsr-3920	79	29	only	only	ADV
fsr-3920	79	30	upon	upon	SCONJ
fsr-3920	79	31	186	186	NUM
fsr-3920	79	32	j.c	j.c	PROPN
fsr-3920	79	33	.	.	PROPN
fsr-3920	79	34	bost	bost	PROPN
fsr-3920	79	35	,	,	PUNCT
fsr-3920	79	36	t.	t.	PROPN
fsr-3920	79	37	cherin	cherin	PROPN
fsr-3920	79	38	/	/	SYM
fsr-3920	79	39	financial	financial	ADJ
fsr-3920	79	40	services	service	NOUN
fsr-3920	79	41	review	review	VERB
fsr-3920	79	42	9	9	NUM
fsr-3920	79	43	(	(	PUNCT
fsr-3920	79	44	2000	2000	NUM
fsr-3920	79	45	)	)	PUNCT
fsr-3920	80	1	183–195	183–195	NUM
fsr-3920	80	2	the	the	DET
fsr-3920	80	3	death	death	NOUN
fsr-3920	80	4	of	of	ADP
fsr-3920	80	5	the	the	DET
fsr-3920	80	6	trust	trust	NOUN
fsr-3920	80	7	’s	’s	PART
fsr-3920	80	8	income	income	NOUN
fsr-3920	80	9	beneficiary	beneficiary	NOUN
fsr-3920	80	10	(	(	PUNCT
fsr-3920	80	11	or	or	CCONJ
fsr-3920	80	12	a	a	DET
fsr-3920	80	13	successor	successor	NOUN
fsr-3920	80	14	income	income	NOUN
fsr-3920	80	15	beneficiary	beneficiary	NOUN
fsr-3920	80	16	,	,	PUNCT
fsr-3920	80	17	generally	generally	ADV
fsr-3920	80	18	a	a	DET
fsr-3920	80	19	spouse	spouse	NOUN
fsr-3920	80	20	)	)	PUNCT
fsr-3920	80	21	.	.	PUNCT
fsr-3920	81	1	in	in	ADP
fsr-3920	81	2	other	other	ADJ
fsr-3920	81	3	words	word	NOUN
fsr-3920	81	4	,	,	PUNCT
fsr-3920	81	5	each	each	DET
fsr-3920	81	6	remainderman	remainderman	NOUN
fsr-3920	81	7	chooses	choose	VERB
fsr-3920	81	8	between	between	ADP
fsr-3920	81	9	taking	take	VERB
fsr-3920	81	10	the	the	DET
fsr-3920	81	11	present	present	ADJ
fsr-3920	81	12	value	value	NOUN
fsr-3920	81	13	of	of	ADP
fsr-3920	81	14	the	the	DET
fsr-3920	81	15	future	future	ADJ
fsr-3920	81	16	worth	worth	NOUN
fsr-3920	81	17	of	of	ADP
fsr-3920	81	18	its	its	PRON
fsr-3920	81	19	proportional	proportional	ADJ
fsr-3920	81	20	share	share	NOUN
fsr-3920	81	21	of	of	ADP
fsr-3920	81	22	the	the	DET
fsr-3920	81	23	trust	trust	NOUN
fsr-3920	81	24	assets	asset	NOUN
fsr-3920	81	25	now	now	ADV
fsr-3920	81	26	or	or	CCONJ
fsr-3920	81	27	waiting	wait	VERB
fsr-3920	81	28	for	for	ADP
fsr-3920	81	29	the	the	DET
fsr-3920	81	30	demise	demise	NOUN
fsr-3920	81	31	of	of	ADP
fsr-3920	81	32	the	the	DET
fsr-3920	81	33	income	income	NOUN
fsr-3920	81	34	beneficiary	beneficiary	NOUN
fsr-3920	81	35	and	and	CCONJ
fsr-3920	81	36	,	,	PUNCT
fsr-3920	81	37	in	in	ADP
fsr-3920	81	38	the	the	DET
fsr-3920	81	39	case	case	NOUN
fsr-3920	81	40	of	of	ADP
fsr-3920	81	41	a	a	DET
fsr-3920	81	42	trust	trust	NOUN
fsr-3920	81	43	term	term	NOUN
fsr-3920	81	44	defined	define	VERB
fsr-3920	81	45	by	by	ADP
fsr-3920	81	46	the	the	DET
fsr-3920	81	47	joint	joint	ADJ
fsr-3920	81	48	lives	life	NOUN
fsr-3920	81	49	of	of	ADP
fsr-3920	81	50	a	a	DET
fsr-3920	81	51	married	married	ADJ
fsr-3920	81	52	couple	couple	NOUN
fsr-3920	81	53	,	,	PUNCT
fsr-3920	81	54	a	a	DET
fsr-3920	81	55	surviving	surviving	NOUN
fsr-3920	81	56	spouse	spouse	NOUN
fsr-3920	81	57	.	.	PUNCT
fsr-3920	82	1	both	both	DET
fsr-3920	82	2	options	option	NOUN
fsr-3920	82	3	,	,	PUNCT
fsr-3920	82	4	admittedly	admittedly	ADV
fsr-3920	82	5	,	,	PUNCT
fsr-3920	82	6	come	come	VERB
fsr-3920	82	7	with	with	ADP
fsr-3920	82	8	“	"	PUNCT
fsr-3920	82	9	strings	string	NOUN
fsr-3920	82	10	attached	attach	VERB
fsr-3920	82	11	.	.	PUNCT
fsr-3920	82	12	”	"	PUNCT
fsr-3920	83	1	in	in	ADP
fsr-3920	83	2	the	the	DET
fsr-3920	83	3	case	case	NOUN
fsr-3920	83	4	of	of	ADP
fsr-3920	83	5	the	the	DET
fsr-3920	83	6	former	former	ADJ
fsr-3920	83	7	,	,	PUNCT
fsr-3920	83	8	at	at	ADP
fsr-3920	83	9	least	least	ADJ
fsr-3920	83	10	two	two	NUM
fsr-3920	83	11	major	major	ADJ
fsr-3920	83	12	variables	variable	NOUN
fsr-3920	83	13	are	be	AUX
fsr-3920	83	14	open	open	ADJ
fsr-3920	83	15	to	to	ADP
fsr-3920	83	16	negotiations	negotiation	NOUN
fsr-3920	83	17	between	between	ADP
fsr-3920	83	18	the	the	DET
fsr-3920	83	19	income	income	NOUN
fsr-3920	83	20	beneficiaries	beneficiary	NOUN
fsr-3920	83	21	and	and	CCONJ
fsr-3920	83	22	the	the	DET
fsr-3920	83	23	remaindermen	remainderman	NOUN
fsr-3920	83	24	.	.	PUNCT
fsr-3920	84	1	one	one	NUM
fsr-3920	84	2	bone	bone	NOUN
fsr-3920	84	3	of	of	ADP
fsr-3920	84	4	contention	contention	NOUN
fsr-3920	84	5	concerns	concern	VERB
fsr-3920	84	6	the	the	DET
fsr-3920	84	7	future	future	ADJ
fsr-3920	84	8	value	value	NOUN
fsr-3920	84	9	of	of	ADP
fsr-3920	84	10	the	the	DET
fsr-3920	84	11	remainder	remainder	NOUN
fsr-3920	84	12	interests	interest	NOUN
fsr-3920	84	13	.	.	PUNCT
fsr-3920	85	1	a	a	DET
fsr-3920	85	2	realistic	realistic	ADJ
fsr-3920	85	3	valuation	valuation	NOUN
fsr-3920	85	4	of	of	ADP
fsr-3920	85	5	the	the	DET
fsr-3920	85	6	remainder	remainder	NOUN
fsr-3920	85	7	interests	interest	NOUN
fsr-3920	85	8	rests	rest	VERB
fsr-3920	85	9	upon	upon	SCONJ
fsr-3920	85	10	predictions	prediction	NOUN
fsr-3920	85	11	of	of	ADP
fsr-3920	85	12	asset	asset	NOUN
fsr-3920	85	13	growth	growth	NOUN
fsr-3920	85	14	rates	rate	NOUN
fsr-3920	85	15	,	,	PUNCT
fsr-3920	85	16	asset	asset	NOUN
fsr-3920	85	17	weights	weight	NOUN
fsr-3920	85	18	within	within	ADP
fsr-3920	85	19	the	the	DET
fsr-3920	85	20	portfolio	portfolio	NOUN
fsr-3920	85	21	,	,	PUNCT
fsr-3920	85	22	and	and	CCONJ
fsr-3920	85	23	the	the	DET
fsr-3920	85	24	projected	project	VERB
fsr-3920	85	25	life	life	NOUN
fsr-3920	85	26	expectancy	expectancy	NOUN
fsr-3920	85	27	of	of	ADP
fsr-3920	85	28	the	the	DET
fsr-3920	85	29	income	income	NOUN
fsr-3920	85	30	beneficiaries	beneficiary	NOUN
fsr-3920	85	31	.	.	PUNCT
fsr-3920	86	1	this	this	PRON
fsr-3920	86	2	,	,	PUNCT
fsr-3920	86	3	of	of	ADP
fsr-3920	86	4	course	course	NOUN
fsr-3920	86	5	,	,	PUNCT
fsr-3920	86	6	results	result	NOUN
fsr-3920	86	7	in	in	ADP
fsr-3920	86	8	a	a	DET
fsr-3920	86	9	discussion	discussion	NOUN
fsr-3920	86	10	of	of	ADP
fsr-3920	86	11	how	how	SCONJ
fsr-3920	86	12	to	to	PART
fsr-3920	86	13	determine	determine	VERB
fsr-3920	86	14	theratesof	theratesof	NOUN
fsr-3920	86	15	growth	growth	NOUN
fsr-3920	86	16	of	of	ADP
fsr-3920	86	17	the	the	DET
fsr-3920	86	18	various	various	ADJ
fsr-3920	86	19	trust	trust	NOUN
fsr-3920	86	20	portfolio	portfolio	NOUN
fsr-3920	86	21	assets	asset	NOUN
fsr-3920	86	22	and	and	CCONJ
fsr-3920	86	23	,	,	PUNCT
fsr-3920	86	24	concomitantly	concomitantly	ADV
fsr-3920	86	25	,	,	PUNCT
fsr-3920	86	26	theterm	theterm	NOUN
fsr-3920	86	27	of	of	ADP
fsr-3920	86	28	growth	growth	NOUN
fsr-3920	86	29	of	of	ADP
fsr-3920	86	30	these	these	DET
fsr-3920	86	31	assets	asset	NOUN
fsr-3920	86	32	.	.	PUNCT
fsr-3920	87	1	4.3	4.3	NUM
fsr-3920	87	2	.	.	PUNCT
fsr-3920	87	3	life	life	NOUN
fsr-3920	87	4	expectancy	expectancy	NOUN
fsr-3920	87	5	thetermof	thetermof	NOUN
fsr-3920	87	6	growth	growth	NOUN
fsr-3920	87	7	means	mean	VERB
fsr-3920	87	8	that	that	SCONJ
fsr-3920	87	9	the	the	DET
fsr-3920	87	10	life	life	NOUN
fsr-3920	87	11	expectancy	expectancy	NOUN
fsr-3920	87	12	of	of	ADP
fsr-3920	87	13	the	the	DET
fsr-3920	87	14	income	income	NOUN
fsr-3920	87	15	beneficiary	beneficiary	NOUN
fsr-3920	87	16	or	or	CCONJ
fsr-3920	87	17	,	,	PUNCT
fsr-3920	87	18	in	in	ADP
fsr-3920	87	19	the	the	DET
fsr-3920	87	20	case	case	NOUN
fsr-3920	87	21	of	of	ADP
fsr-3920	87	22	a	a	DET
fsr-3920	87	23	surviving	surviving	NOUN
fsr-3920	87	24	spouse	spouse	NOUN
fsr-3920	87	25	,	,	PUNCT
fsr-3920	87	26	the	the	DET
fsr-3920	87	27	joint	joint	ADJ
fsr-3920	87	28	life	life	NOUN
fsr-3920	87	29	expectancy	expectancy	NOUN
fsr-3920	87	30	of	of	ADP
fsr-3920	87	31	both	both	PRON
fsr-3920	87	32	must	must	AUX
fsr-3920	87	33	be	be	AUX
fsr-3920	87	34	determined	determine	VERB
fsr-3920	87	35	.	.	PUNCT
fsr-3920	88	1	treasury	treasury	NOUN
fsr-3920	88	2	tables	table	NOUN
fsr-3920	88	3	are	be	AUX
fsr-3920	88	4	generally	generally	ADV
fsr-3920	88	5	used	use	VERB
fsr-3920	88	6	for	for	ADP
fsr-3920	88	7	this	this	DET
fsr-3920	88	8	purpose	purpose	NOUN
fsr-3920	88	9	,	,	PUNCT
fsr-3920	88	10	but	but	CCONJ
fsr-3920	88	11	,	,	PUNCT
fsr-3920	88	12	because	because	SCONJ
fsr-3920	88	13	they	they	PRON
fsr-3920	88	14	are	be	AUX
fsr-3920	88	15	based	base	VERB
fsr-3920	88	16	on	on	ADP
fsr-3920	88	17	averages	average	NOUN
fsr-3920	88	18	,	,	PUNCT
fsr-3920	88	19	they	they	PRON
fsr-3920	88	20	do	do	AUX
fsr-3920	88	21	not	not	PART
fsr-3920	88	22	necessarily	necessarily	ADV
fsr-3920	88	23	represent	represent	VERB
fsr-3920	88	24	the	the	DET
fsr-3920	88	25	negotiators	negotiator	NOUN
fsr-3920	88	26	’	’	PART
fsr-3920	88	27	points	point	NOUN
fsr-3920	88	28	of	of	ADP
fsr-3920	88	29	view	view	NOUN
fsr-3920	88	30	.	.	PUNCT
fsr-3920	89	1	in	in	ADP
fsr-3920	89	2	brief	brief	ADJ
fsr-3920	89	3	,	,	PUNCT
fsr-3920	89	4	in	in	ADP
fsr-3920	89	5	any	any	DET
fsr-3920	89	6	given	give	VERB
fsr-3920	89	7	instance	instance	NOUN
fsr-3920	89	8	,	,	PUNCT
fsr-3920	89	9	the	the	DET
fsr-3920	89	10	table	table	NOUN
fsr-3920	89	11	-	-	PUNCT
fsr-3920	89	12	generated	generate	VERB
fsr-3920	89	13	life	life	NOUN
fsr-3920	89	14	expectancy	expectancy	NOUN
fsr-3920	89	15	may	may	AUX
fsr-3920	89	16	be	be	AUX
fsr-3920	89	17	,	,	PUNCT
fsr-3920	89	18	from	from	ADP
fsr-3920	89	19	a	a	DET
fsr-3920	89	20	negotiator	negotiator	NOUN
fsr-3920	89	21	’s	’s	PART
fsr-3920	89	22	standpoint	standpoint	NOUN
fsr-3920	89	23	,	,	PUNCT
fsr-3920	89	24	either	either	CCONJ
fsr-3920	89	25	too	too	ADV
fsr-3920	89	26	long	long	ADJ
fsr-3920	89	27	or	or	CCONJ
fsr-3920	89	28	too	too	ADV
fsr-3920	89	29	short	short	ADJ
fsr-3920	89	30	.	.	PUNCT
fsr-3920	90	1	a	a	DET
fsr-3920	90	2	remainderman	remainderman	NOUN
fsr-3920	90	3	would	would	AUX
fsr-3920	90	4	always	always	ADV
fsr-3920	90	5	argue	argue	VERB
fsr-3920	90	6	for	for	ADP
fsr-3920	90	7	a	a	DET
fsr-3920	90	8	shorter	short	ADJ
fsr-3920	90	9	life	life	NOUN
fsr-3920	90	10	expectancy	expectancy	NOUN
fsr-3920	90	11	while	while	SCONJ
fsr-3920	90	12	an	an	DET
fsr-3920	90	13	income	income	NOUN
fsr-3920	90	14	beneficiary	beneficiary	NOUN
fsr-3920	90	15	would	would	AUX
fsr-3920	90	16	vie	vie	VERB
fsr-3920	90	17	for	for	ADP
fsr-3920	90	18	a	a	DET
fsr-3920	90	19	longer	long	ADJ
fsr-3920	90	20	one	one	NUM
fsr-3920	90	21	.	.	PUNCT
fsr-3920	91	1	obviously	obviously	ADV
fsr-3920	91	2	,	,	PUNCT
fsr-3920	91	3	a	a	DET
fsr-3920	91	4	50	50	NUM
fsr-3920	91	5	-	-	PUNCT
fsr-3920	91	6	year	year	NOUN
fsr-3920	91	7	-	-	PUNCT
fsr-3920	91	8	old	old	ADJ
fsr-3920	91	9	income	income	NOUN
fsr-3920	91	10	beneficiary	beneficiary	NOUN
fsr-3920	91	11	who	who	PRON
fsr-3920	91	12	is	be	AUX
fsr-3920	91	13	jogging	jog	VERB
fsr-3920	91	14	or	or	CCONJ
fsr-3920	91	15	bicycling	bicycle	VERB
fsr-3920	91	16	to	to	AUX
fsr-3920	91	17	work	work	NOUN
fsr-3920	91	18	everyday	everyday	ADV
fsr-3920	91	19	,	,	PUNCT
fsr-3920	91	20	does	do	AUX
fsr-3920	91	21	n’t	not	PART
fsr-3920	91	22	smoke	smoke	VERB
fsr-3920	91	23	or	or	CCONJ
fsr-3920	91	24	hang	hang	NOUN
fsr-3920	91	25	-	-	PUNCT
fsr-3920	91	26	glide	glide	NOUN
fsr-3920	91	27	,	,	PUNCT
fsr-3920	91	28	and	and	CCONJ
fsr-3920	91	29	has	have	VERB
fsr-3920	91	30	parents	parent	NOUN
fsr-3920	91	31	who	who	PRON
fsr-3920	91	32	lived	live	VERB
fsr-3920	91	33	into	into	ADP
fsr-3920	91	34	their	their	PRON
fsr-3920	91	35	nineties	ninety	NOUN
fsr-3920	91	36	,	,	PUNCT
fsr-3920	91	37	has	have	VERB
fsr-3920	91	38	a	a	DET
fsr-3920	91	39	strong	strong	ADJ
fsr-3920	91	40	argument	argument	NOUN
fsr-3920	91	41	that	that	SCONJ
fsr-3920	91	42	the	the	DET
fsr-3920	91	43	tables	table	NOUN
fsr-3920	91	44	greatly	greatly	ADV
fsr-3920	91	45	understate	understate	VERB
fsr-3920	91	46	life	life	NOUN
fsr-3920	91	47	expectancy	expectancy	NOUN
fsr-3920	91	48	and	and	CCONJ
fsr-3920	91	49	,	,	PUNCT
fsr-3920	91	50	thus	thus	ADV
fsr-3920	91	51	,	,	PUNCT
fsr-3920	91	52	the	the	DET
fsr-3920	91	53	life	life	NOUN
fsr-3920	91	54	estate	estate	NOUN
fsr-3920	91	55	period	period	NOUN
fsr-3920	91	56	.	.	PUNCT
fsr-3920	92	1	as	as	ADP
fsr-3920	92	2	a	a	DET
fsr-3920	92	3	consequence	consequence	NOUN
fsr-3920	92	4	,	,	PUNCT
fsr-3920	92	5	the	the	DET
fsr-3920	92	6	present	present	ADJ
fsr-3920	92	7	value	value	NOUN
fsr-3920	92	8	of	of	ADP
fsr-3920	92	9	the	the	DET
fsr-3920	92	10	remainder	remainder	NOUN
fsr-3920	92	11	interest	interest	NOUN
fsr-3920	92	12	is	be	AUX
fsr-3920	92	13	greatly	greatly	ADV
fsr-3920	92	14	overstated	overstate	VERB
fsr-3920	92	15	(	(	PUNCT
fsr-3920	92	16	to	to	ADP
fsr-3920	92	17	the	the	DET
fsr-3920	92	18	ultimate	ultimate	ADJ
fsr-3920	92	19	benefit	benefit	NOUN
fsr-3920	92	20	of	of	ADP
fsr-3920	92	21	the	the	DET
fsr-3920	92	22	remaindermen	remainderman	NOUN
fsr-3920	92	23	)	)	PUNCT
fsr-3920	92	24	.	.	PUNCT
fsr-3920	93	1	if	if	SCONJ
fsr-3920	93	2	,	,	PUNCT
fsr-3920	93	3	on	on	ADP
fsr-3920	93	4	the	the	DET
fsr-3920	93	5	other	other	ADJ
fsr-3920	93	6	hand	hand	NOUN
fsr-3920	93	7	,	,	PUNCT
fsr-3920	93	8	one	one	PRON
fsr-3920	93	9	is	be	AUX
fsr-3920	93	10	representing	represent	VERB
fsr-3920	93	11	a	a	DET
fsr-3920	93	12	chain	chain	NOUN
fsr-3920	93	13	smoking	smoking	NOUN
fsr-3920	93	14	“	"	PUNCT
fsr-3920	93	15	couch	couch	NOUN
fsr-3920	93	16	potato	potato	NOUN
fsr-3920	93	17	”	"	PUNCT
fsr-3920	93	18	whose	whose	DET
fsr-3920	93	19	parents	parent	NOUN
fsr-3920	93	20	died	die	VERB
fsr-3920	93	21	in	in	ADP
fsr-3920	93	22	their	their	PRON
fsr-3920	93	23	mid	mid	NOUN
fsr-3920	93	24	-	-	NOUN
fsr-3920	93	25	fifties	fifty	NOUN
fsr-3920	93	26	and	and	CCONJ
fsr-3920	93	27	who	who	PRON
fsr-3920	93	28	considers	consider	VERB
fsr-3920	93	29	operating	operate	VERB
fsr-3920	93	30	the	the	DET
fsr-3920	93	31	tv	tv	NOUN
fsr-3920	93	32	remote	remote	NOUN
fsr-3920	93	33	to	to	PART
fsr-3920	93	34	be	be	AUX
fsr-3920	93	35	regular	regular	ADJ
fsr-3920	93	36	exercise	exercise	NOUN
fsr-3920	93	37	,	,	PUNCT
fsr-3920	93	38	one	one	PRON
fsr-3920	93	39	would	would	AUX
fsr-3920	93	40	not	not	PART
fsr-3920	93	41	raise	raise	VERB
fsr-3920	93	42	the	the	DET
fsr-3920	93	43	issue	issue	NOUN
fsr-3920	93	44	of	of	ADP
fsr-3920	93	45	individual	individual	ADJ
fsr-3920	93	46	variation	variation	NOUN
fsr-3920	93	47	in	in	ADP
fsr-3920	93	48	longevity	longevity	NOUN
fsr-3920	93	49	,	,	PUNCT
fsr-3920	93	50	but	but	CCONJ
fsr-3920	93	51	would	would	AUX
fsr-3920	93	52	rather	rather	ADV
fsr-3920	93	53	keep	keep	VERB
fsr-3920	93	54	this	this	DET
fsr-3920	93	55	part	part	NOUN
fsr-3920	93	56	of	of	ADP
fsr-3920	93	57	the	the	DET
fsr-3920	93	58	negotiations	negotiation	NOUN
fsr-3920	93	59	focused	focus	VERB
fsr-3920	93	60	on	on	ADP
fsr-3920	93	61	the	the	DET
fsr-3920	93	62	tables	table	NOUN
fsr-3920	93	63	.	.	PUNCT
fsr-3920	94	1	assuming	assume	VERB
fsr-3920	94	2	one	one	NUM
fsr-3920	94	3	chooses	choose	NOUN
fsr-3920	94	4	to	to	PART
fsr-3920	94	5	use	use	VERB
fsr-3920	94	6	the	the	DET
fsr-3920	94	7	federal	federal	ADJ
fsr-3920	94	8	table	table	NOUN
fsr-3920	94	9	rate	rate	NOUN
fsr-3920	94	10	for	for	ADP
fsr-3920	94	11	valuing	value	VERB
fsr-3920	94	12	the	the	DET
fsr-3920	94	13	remainder	remainder	NOUN
fsr-3920	94	14	interest	interest	NOUN
fsr-3920	94	15	to	to	PART
fsr-3920	94	16	determine	determine	VERB
fsr-3920	94	17	the	the	DET
fsr-3920	94	18	present	present	ADJ
fsr-3920	94	19	value	value	NOUN
fsr-3920	94	20	of	of	ADP
fsr-3920	94	21	each	each	DET
fsr-3920	94	22	remainderman	remainderman	NOUN
fsr-3920	94	23	’s	’s	PART
fsr-3920	94	24	proportional	proportional	ADJ
fsr-3920	94	25	share	share	NOUN
fsr-3920	94	26	,	,	PUNCT
fsr-3920	94	27	the	the	DET
fsr-3920	94	28	following	follow	VERB
fsr-3920	94	29	wording	wording	NOUN
fsr-3920	94	30	might	might	AUX
fsr-3920	94	31	be	be	AUX
fsr-3920	94	32	an	an	DET
fsr-3920	94	33	appropriate	appropriate	ADJ
fsr-3920	94	34	pattern	pattern	NOUN
fsr-3920	94	35	for	for	ADP
fsr-3920	94	36	structuring	structure	VERB
fsr-3920	94	37	the	the	DET
fsr-3920	94	38	letter	letter	NOUN
fsr-3920	94	39	:	:	PUNCT
fsr-3920	94	40	the	the	DET
fsr-3920	94	41	july	july	PROPN
fsr-3920	94	42	1997	1997	NUM
fsr-3920	94	43	federal	federal	ADJ
fsr-3920	94	44	rate	rate	NOUN
fsr-3920	94	45	for	for	ADP
fsr-3920	94	46	valuing	value	VERB
fsr-3920	94	47	remainder	remainder	NOUN
fsr-3920	94	48	interests	interest	NOUN
fsr-3920	94	49	is	be	AUX
fsr-3920	94	50	8	8	NUM
fsr-3920	94	51	%	%	NOUN
fsr-3920	94	52	.	.	PUNCT
fsr-3920	95	1	jack	jack	PROPN
fsr-3920	95	2	is	be	AUX
fsr-3920	95	3	55	55	NUM
fsr-3920	95	4	years	year	NOUN
fsr-3920	95	5	old	old	ADJ
fsr-3920	95	6	and	and	CCONJ
fsr-3920	95	7	his	his	PRON
fsr-3920	95	8	wife	wife	NOUN
fsr-3920	95	9	,	,	PUNCT
fsr-3920	95	10	sally	sally	PROPN
fsr-3920	95	11	,	,	PUNCT
fsr-3920	95	12	is	be	AUX
fsr-3920	95	13	50	50	NUM
fsr-3920	95	14	years	year	NOUN
fsr-3920	95	15	old	old	ADJ
fsr-3920	95	16	.	.	PUNCT
fsr-3920	96	1	the	the	DET
fsr-3920	96	2	remainder	remainder	NOUN
fsr-3920	96	3	factor	factor	NOUN
fsr-3920	96	4	using	use	VERB
fsr-3920	96	5	the	the	DET
fsr-3920	96	6	federal	federal	ADJ
fsr-3920	96	7	rate	rate	NOUN
fsr-3920	96	8	tables	table	NOUN
fsr-3920	96	9	found	find	VERB
fsr-3920	96	10	in	in	ADP
fsr-3920	96	11	alpha	alpha	ADJ
fsr-3920	96	12	volume	volume	NOUN
fsr-3920	96	13	,	,	PUNCT
fsr-3920	96	14	table	table	NOUN
fsr-3920	96	15	r	r	NOUN
fsr-3920	96	16	(	(	PUNCT
fsr-3920	96	17	2)-part	2)-part	NUM
fsr-3920	96	18	4	4	NUM
fsr-3920	96	19	,	,	PUNCT
fsr-3920	96	20	for	for	ADP
fsr-3920	96	21	two	two	NUM
fsr-3920	96	22	lives	life	NOUN
fsr-3920	96	23	(	(	PUNCT
fsr-3920	96	24	55	55	NUM
fsr-3920	96	25	,	,	PUNCT
fsr-3920	96	26	50	50	NUM
fsr-3920	96	27	)	)	PUNCT
fsr-3920	96	28	is	be	AUX
fsr-3920	96	29	0.10516	0.10516	NUM
fsr-3920	96	30	.	.	PUNCT
fsr-3920	97	1	this	this	DET
fsr-3920	97	2	factor	factor	NOUN
fsr-3920	97	3	times	time	VERB
fsr-3920	97	4	50	50	NUM
fsr-3920	97	5	%	%	NOUN
fsr-3920	97	6	(	(	PUNCT
fsr-3920	97	7	your	your	PRON
fsr-3920	97	8	client	client	NOUN
fsr-3920	97	9	’s	’s	PART
fsr-3920	97	10	remainder	remainder	NOUN
fsr-3920	97	11	interest	interest	NOUN
fsr-3920	97	12	)	)	PUNCT
fsr-3920	97	13	of	of	ADP
fsr-3920	97	14	the	the	DET
fsr-3920	97	15	july	july	PROPN
fsr-3920	97	16	1997	1997	NUM
fsr-3920	97	17	fair	fair	ADJ
fsr-3920	97	18	market	market	NOUN
fsr-3920	97	19	value	value	NOUN
fsr-3920	97	20	of	of	ADP
fsr-3920	97	21	the	the	DET
fsr-3920	97	22	trust	trust	NOUN
fsr-3920	97	23	(	(	PUNCT
fsr-3920	97	24	$	$	SYM
fsr-3920	97	25	2,000,000	2,000,000	NUM
fsr-3920	97	26	)	)	PUNCT
fsr-3920	97	27	is	be	AUX
fsr-3920	97	28	$	$	SYM
fsr-3920	97	29	105,160	105,160	NUM
fsr-3920	97	30	(	(	PUNCT
fsr-3920	97	31	that	that	ADV
fsr-3920	97	32	is	is	ADV
fsr-3920	97	33	,	,	PUNCT
fsr-3920	97	34	50	50	NUM
fsr-3920	97	35	%	%	NOUN
fsr-3920	97	36	*	*	PUNCT
fsr-3920	97	37	$	$	SYM
fsr-3920	97	38	2,000,000	2,000,000	NUM
fsr-3920	97	39	*	*	PUNCT
fsr-3920	97	40	0.10516	0.10516	NUM
fsr-3920	97	41	)	)	PUNCT
fsr-3920	97	42	.	.	PUNCT
fsr-3920	98	1	this	this	PRON
fsr-3920	98	2	is	be	AUX
fsr-3920	98	3	the	the	DET
fsr-3920	98	4	amount	amount	NOUN
fsr-3920	98	5	that	that	PRON
fsr-3920	98	6	my	my	PRON
fsr-3920	98	7	client	client	NOUN
fsr-3920	98	8	is	be	AUX
fsr-3920	98	9	willing	willing	ADJ
fsr-3920	98	10	to	to	PART
fsr-3920	98	11	pay	pay	VERB
fsr-3920	98	12	in	in	ADP
fsr-3920	98	13	exchange	exchange	NOUN
fsr-3920	98	14	for	for	ADP
fsr-3920	98	15	your	your	PRON
fsr-3920	98	16	client	client	NOUN
fsr-3920	98	17	’s	’s	PART
fsr-3920	98	18	release	release	NOUN
fsr-3920	98	19	(	(	PUNCT
fsr-3920	98	20	or	or	CCONJ
fsr-3920	98	21	assignment	assignment	NOUN
fsr-3920	98	22	)	)	PUNCT
fsr-3920	98	23	of	of	ADP
fsr-3920	98	24	its	its	PRON
fsr-3920	98	25	remainder	remainder	NOUN
fsr-3920	98	26	interest	interest	NOUN
fsr-3920	98	27	.	.	PUNCT
fsr-3920	99	1	this	this	DET
fsr-3920	99	2	offer	offer	NOUN
fsr-3920	99	3	is	be	AUX
fsr-3920	99	4	contingent	contingent	ADJ
fsr-3920	99	5	upon	upon	SCONJ
fsr-3920	99	6	the	the	DET
fsr-3920	99	7	other	other	ADJ
fsr-3920	99	8	50	50	NUM
fsr-3920	99	9	%	%	NOUN
fsr-3920	99	10	remainderman	remainderman	NOUN
fsr-3920	99	11	also	also	ADV
fsr-3920	99	12	accepting	accept	VERB
fsr-3920	99	13	a	a	DET
fsr-3920	99	14	similar	similar	ADJ
fsr-3920	99	15	offer	offer	NOUN
fsr-3920	99	16	.	.	PUNCT
fsr-3920	100	1	again	again	ADV
fsr-3920	100	2	,	,	PUNCT
fsr-3920	100	3	reiterating	reiterate	VERB
fsr-3920	100	4	that	that	SCONJ
fsr-3920	100	5	the	the	DET
fsr-3920	100	6	tables	table	NOUN
fsr-3920	100	7	are	be	AUX
fsr-3920	100	8	remiss	remiss	ADJ
fsr-3920	100	9	in	in	ADP
fsr-3920	100	10	accounting	account	VERB
fsr-3920	100	11	for	for	ADP
fsr-3920	100	12	a	a	DET
fsr-3920	100	13	particular	particular	ADJ
fsr-3920	100	14	individual	individual	NOUN
fsr-3920	100	15	’s	’s	PART
fsr-3920	100	16	health	health	NOUN
fsr-3920	100	17	status	status	NOUN
fsr-3920	100	18	and	and	CCONJ
fsr-3920	100	19	,	,	PUNCT
fsr-3920	100	20	thus	thus	ADV
fsr-3920	100	21	,	,	PUNCT
fsr-3920	100	22	over	over	ADV
fsr-3920	100	23	or	or	CCONJ
fsr-3920	100	24	understate	understate	VERB
fsr-3920	100	25	the	the	DET
fsr-3920	100	26	value	value	NOUN
fsr-3920	100	27	of	of	ADP
fsr-3920	100	28	the	the	DET
fsr-3920	100	29	remainder	remainder	NOUN
fsr-3920	100	30	interest	interest	NOUN
fsr-3920	100	31	,	,	PUNCT
fsr-3920	100	32	it	it	PRON
fsr-3920	100	33	is	be	AUX
fsr-3920	100	34	also	also	ADV
fsr-3920	100	35	important	important	ADJ
fsr-3920	100	36	to	to	PART
fsr-3920	100	37	note	note	VERB
fsr-3920	100	38	that	that	SCONJ
fsr-3920	100	39	they	they	PRON
fsr-3920	100	40	do	do	AUX
fsr-3920	100	41	not	not	PART
fsr-3920	100	42	take	take	VERB
fsr-3920	100	43	into	into	ADP
fsr-3920	100	44	consideration	consideration	NOUN
fsr-3920	100	45	special	special	ADJ
fsr-3920	100	46	provisions	provision	NOUN
fsr-3920	100	47	in	in	ADP
fsr-3920	100	48	a	a	DET
fsr-3920	100	49	particular	particular	ADJ
fsr-3920	100	50	trust	trust	NOUN
fsr-3920	100	51	that	that	PRON
fsr-3920	100	52	change	change	VERB
fsr-3920	100	53	the	the	DET
fsr-3920	100	54	life	life	NOUN
fsr-3920	100	55	estate	estate	NOUN
fsr-3920	100	56	from	from	ADP
fsr-3920	100	57	a	a	DET
fsr-3920	100	58	straight	straight	ADJ
fsr-3920	100	59	life	life	NOUN
fsr-3920	100	60	estate	estate	NOUN
fsr-3920	100	61	(	(	PUNCT
fsr-3920	100	62	or	or	CCONJ
fsr-3920	100	63	an	an	DET
fsr-3920	100	64	annuity	annuity	NOUN
fsr-3920	100	65	for	for	ADP
fsr-3920	100	66	life	life	NOUN
fsr-3920	100	67	)	)	PUNCT
fsr-3920	100	68	to	to	ADP
fsr-3920	100	69	something	something	PRON
fsr-3920	100	70	else	else	ADV
fsr-3920	100	71	.	.	PUNCT
fsr-3920	101	1	187j.c	187j.c	NOUN
fsr-3920	101	2	.	.	PUNCT
fsr-3920	101	3	bost	bost	PROPN
fsr-3920	101	4	,	,	PUNCT
fsr-3920	101	5	t.	t.	PROPN
fsr-3920	101	6	cherin	cherin	PROPN
fsr-3920	101	7	/	/	SYM
fsr-3920	101	8	financial	financial	ADJ
fsr-3920	101	9	services	service	NOUN
fsr-3920	101	10	review	review	VERB
fsr-3920	101	11	9	9	NUM
fsr-3920	101	12	(	(	PUNCT
fsr-3920	101	13	2000	2000	NUM
fsr-3920	101	14	)	)	PUNCT
fsr-3920	102	1	183–195	183–195	NUM
fsr-3920	102	2	4.4	4.4	NUM
fsr-3920	102	3	.	.	PUNCT
fsr-3920	103	1	distribution	distribution	NOUN
fsr-3920	103	2	of	of	ADP
fsr-3920	103	3	principal	principal	NOUN
fsr-3920	103	4	it	it	PRON
fsr-3920	103	5	is	be	AUX
fsr-3920	103	6	these	these	DET
fsr-3920	103	7	specific	specific	ADJ
fsr-3920	103	8	provisions	provision	NOUN
fsr-3920	103	9	in	in	ADP
fsr-3920	103	10	any	any	DET
fsr-3920	103	11	given	give	VERB
fsr-3920	103	12	trust	trust	NOUN
fsr-3920	103	13	that	that	PRON
fsr-3920	103	14	may	may	AUX
fsr-3920	103	15	persuade	persuade	VERB
fsr-3920	103	16	the	the	DET
fsr-3920	103	17	remaindermen	remainderman	NOUN
fsr-3920	103	18	to	to	PART
fsr-3920	103	19	accept	accept	VERB
fsr-3920	103	20	a	a	DET
fsr-3920	103	21	“	"	PUNCT
fsr-3920	103	22	buyout	buyout	NOUN
fsr-3920	103	23	”	"	PUNCT
fsr-3920	103	24	proposal	proposal	NOUN
fsr-3920	103	25	even	even	ADV
fsr-3920	103	26	though	though	ADV
fsr-3920	103	27	,	,	PUNCT
fsr-3920	103	28	initially	initially	ADV
fsr-3920	103	29	,	,	PUNCT
fsr-3920	103	30	they	they	PRON
fsr-3920	103	31	are	be	AUX
fsr-3920	103	32	inclined	inclined	ADJ
fsr-3920	103	33	to	to	PART
fsr-3920	103	34	reject	reject	VERB
fsr-3920	103	35	it	it	PRON
fsr-3920	103	36	.	.	PUNCT
fsr-3920	104	1	such	such	ADJ
fsr-3920	104	2	provisions	provision	NOUN
fsr-3920	104	3	include	include	VERB
fsr-3920	104	4	,	,	PUNCT
fsr-3920	104	5	but	but	CCONJ
fsr-3920	104	6	are	be	AUX
fsr-3920	104	7	not	not	PART
fsr-3920	104	8	limited	limit	VERB
fsr-3920	104	9	to	to	ADP
fsr-3920	104	10	,	,	PUNCT
fsr-3920	104	11	the	the	DET
fsr-3920	104	12	distribution	distribution	NOUN
fsr-3920	104	13	of	of	ADP
fsr-3920	104	14	principal	principal	NOUN
fsr-3920	104	15	to	to	ADP
fsr-3920	104	16	the	the	DET
fsr-3920	104	17	income	income	NOUN
fsr-3920	104	18	beneficiary	beneficiary	NOUN
fsr-3920	104	19	pursuant	pursuant	VERB
fsr-3920	104	20	to	to	ADP
fsr-3920	104	21	an	an	DET
fsr-3920	104	22	“	"	PUNCT
fsr-3920	104	23	ascertainable	ascertainable	ADJ
fsr-3920	104	24	standard	standard	ADJ
fsr-3920	104	25	”	"	PUNCT
fsr-3920	104	26	power	power	NOUN
fsr-3920	104	27	of	of	ADP
fsr-3920	104	28	appointment	appointment	NOUN
fsr-3920	104	29	or	or	CCONJ
fsr-3920	104	30	some	some	DET
fsr-3920	104	31	other	other	ADJ
fsr-3920	104	32	,	,	PUNCT
fsr-3920	104	33	even	even	ADV
fsr-3920	104	34	less	less	ADV
fsr-3920	104	35	restrictive	restrictive	ADJ
fsr-3920	104	36	,	,	PUNCT
fsr-3920	104	37	provision	provision	NOUN
fsr-3920	104	38	for	for	ADP
fsr-3920	104	39	example	example	NOUN
fsr-3920	104	40	,	,	PUNCT
fsr-3920	104	41	the	the	DET
fsr-3920	104	42	trust	trust	NOUN
fsr-3920	104	43	may	may	AUX
fsr-3920	104	44	make	make	VERB
fsr-3920	104	45	corpus	corpus	NOUN
fsr-3920	104	46	available	available	ADJ
fsr-3920	104	47	if	if	SCONJ
fsr-3920	104	48	the	the	DET
fsr-3920	104	49	income	income	NOUN
fsr-3920	104	50	beneficiary	beneficiary	NOUN
fsr-3920	104	51	wants	want	VERB
fsr-3920	104	52	to	to	PART
fsr-3920	104	53	start	start	VERB
fsr-3920	104	54	a	a	DET
fsr-3920	104	55	business	business	NOUN
fsr-3920	104	56	.	.	PUNCT
fsr-3920	105	1	under	under	ADP
fsr-3920	105	2	an	an	DET
fsr-3920	105	3	“	"	PUNCT
fsr-3920	105	4	ascertainable	ascertainable	ADJ
fsr-3920	105	5	standard	standard	ADJ
fsr-3920	105	6	”	"	PUNCT
fsr-3920	105	7	power	power	NOUN
fsr-3920	105	8	,	,	PUNCT
fsr-3920	105	9	the	the	DET
fsr-3920	105	10	terms	term	NOUN
fsr-3920	105	11	of	of	ADP
fsr-3920	105	12	the	the	DET
fsr-3920	105	13	trust	trust	NOUN
fsr-3920	105	14	give	give	VERB
fsr-3920	105	15	the	the	DET
fsr-3920	105	16	holder	holder	NOUN
fsr-3920	105	17	of	of	ADP
fsr-3920	105	18	the	the	DET
fsr-3920	105	19	power	power	NOUN
fsr-3920	105	20	the	the	DET
fsr-3920	105	21	right	right	NOUN
fsr-3920	105	22	to	to	PART
fsr-3920	105	23	invade	invade	VERB
fsr-3920	105	24	the	the	DET
fsr-3920	105	25	principal	principal	NOUN
fsr-3920	105	26	for	for	ADP
fsr-3920	105	27	reasons	reason	NOUN
fsr-3920	105	28	of	of	ADP
fsr-3920	105	29	“	"	PUNCT
fsr-3920	105	30	health	health	NOUN
fsr-3920	105	31	,	,	PUNCT
fsr-3920	105	32	education	education	NOUN
fsr-3920	105	33	,	,	PUNCT
fsr-3920	105	34	support	support	NOUN
fsr-3920	105	35	,	,	PUNCT
fsr-3920	105	36	or	or	CCONJ
fsr-3920	105	37	maintenance	maintenance	NOUN
fsr-3920	105	38	.	.	PUNCT
fsr-3920	105	39	”	"	PUNCT
fsr-3920	106	1	the	the	DET
fsr-3920	106	2	power	power	NOUN
fsr-3920	106	3	to	to	PART
fsr-3920	106	4	invade	invade	VERB
fsr-3920	106	5	principal	principal	NOUN
fsr-3920	106	6	under	under	ADP
fsr-3920	106	7	an	an	DET
fsr-3920	106	8	“	"	PUNCT
fsr-3920	106	9	ascertainable	ascertainable	ADJ
fsr-3920	106	10	standard	standard	NOUN
fsr-3920	106	11	”	"	PUNCT
fsr-3920	106	12	is	be	AUX
fsr-3920	106	13	found	find	VERB
fsr-3920	106	14	in	in	ADP
fsr-3920	106	15	many	many	ADJ
fsr-3920	106	16	irrevocable	irrevocable	ADJ
fsr-3920	106	17	trusts	trust	NOUN
fsr-3920	106	18	because	because	SCONJ
fsr-3920	106	19	the	the	DET
fsr-3920	106	20	internal	internal	PROPN
fsr-3920	106	21	revenue	revenue	NOUN
fsr-3920	106	22	code	code	NOUN
fsr-3920	106	23	(	(	PUNCT
fsr-3920	106	24	irc	irc	NOUN
fsr-3920	106	25	)	)	PUNCT
fsr-3920	106	26	endorses	endorse	VERB
fsr-3920	106	27	these	these	DET
fsr-3920	106	28	prerogatives	prerogative	NOUN
fsr-3920	106	29	as	as	ADP
fsr-3920	106	30	“	"	PUNCT
fsr-3920	106	31	limited	limited	ADJ
fsr-3920	106	32	powers	power	NOUN
fsr-3920	106	33	”	"	PUNCT
fsr-3920	106	34	rather	rather	ADV
fsr-3920	106	35	than	than	ADP
fsr-3920	106	36	“	"	PUNCT
fsr-3920	106	37	general	general	ADJ
fsr-3920	106	38	powers	power	NOUN
fsr-3920	106	39	”	"	PUNCT
fsr-3920	106	40	(	(	PUNCT
fsr-3920	106	41	irc	irc	PROPN
fsr-3920	106	42	§	§	NOUN
fsr-3920	106	43	2041[b][1][a	2041[b][1][a	NOUN
fsr-3920	106	44	]	]	PUNCT
fsr-3920	106	45	)	)	PUNCT
fsr-3920	106	46	.	.	PUNCT
fsr-3920	107	1	this	this	PRON
fsr-3920	107	2	means	mean	VERB
fsr-3920	107	3	that	that	SCONJ
fsr-3920	107	4	,	,	PUNCT
fsr-3920	107	5	even	even	ADV
fsr-3920	107	6	though	though	SCONJ
fsr-3920	107	7	the	the	DET
fsr-3920	107	8	holder	holder	NOUN
fsr-3920	107	9	of	of	ADP
fsr-3920	107	10	such	such	DET
fsr-3920	107	11	a	a	DET
fsr-3920	107	12	power	power	NOUN
fsr-3920	107	13	(	(	PUNCT
fsr-3920	107	14	for	for	ADP
fsr-3920	107	15	example	example	NOUN
fsr-3920	107	16	,	,	PUNCT
fsr-3920	107	17	the	the	DET
fsr-3920	107	18	income	income	NOUN
fsr-3920	107	19	beneficiary	beneficiary	NOUN
fsr-3920	107	20	)	)	PUNCT
fsr-3920	107	21	can	can	AUX
fsr-3920	107	22	benefit	benefit	VERB
fsr-3920	107	23	from	from	ADP
fsr-3920	107	24	its	its	PRON
fsr-3920	107	25	exercise	exercise	NOUN
fsr-3920	107	26	,	,	PUNCT
fsr-3920	107	27	when	when	SCONJ
fsr-3920	107	28	the	the	DET
fsr-3920	107	29	holder	holder	NOUN
fsr-3920	107	30	dies	die	VERB
fsr-3920	107	31	the	the	DET
fsr-3920	107	32	trust	trust	NOUN
fsr-3920	107	33	property	property	NOUN
fsr-3920	107	34	is	be	AUX
fsr-3920	107	35	not	not	PART
fsr-3920	107	36	included	include	VERB
fsr-3920	107	37	in	in	ADP
fsr-3920	107	38	the	the	DET
fsr-3920	107	39	estate	estate	NOUN
fsr-3920	107	40	.	.	PUNCT
fsr-3920	108	1	it	it	PRON
fsr-3920	108	2	can	can	AUX
fsr-3920	108	3	be	be	AUX
fsr-3920	108	4	readily	readily	ADV
fsr-3920	108	5	seen	see	VERB
fsr-3920	108	6	that	that	SCONJ
fsr-3920	108	7	the	the	DET
fsr-3920	108	8	remaindermen	remainderman	NOUN
fsr-3920	108	9	,	,	PUNCT
fsr-3920	108	10	in	in	ADP
fsr-3920	108	11	choosing	choose	VERB
fsr-3920	108	12	between	between	ADP
fsr-3920	108	13	the	the	DET
fsr-3920	108	14	two	two	NUM
fsr-3920	108	15	mutually	mutually	ADV
fsr-3920	108	16	exclusive	exclusive	ADJ
fsr-3920	108	17	options	option	NOUN
fsr-3920	108	18	,	,	PUNCT
fsr-3920	108	19	are	be	AUX
fsr-3920	108	20	faced	face	VERB
fsr-3920	108	21	with	with	ADP
fsr-3920	108	22	the	the	DET
fsr-3920	108	23	time	time	NOUN
fsr-3920	108	24	-	-	PUNCT
fsr-3920	108	25	honored	honor	VERB
fsr-3920	108	26	conundrum	conundrum	NOUN
fsr-3920	108	27	of	of	ADP
fsr-3920	108	28	whether	whether	SCONJ
fsr-3920	108	29	“	"	PUNCT
fsr-3920	108	30	a	a	DET
fsr-3920	108	31	bird	bird	NOUN
fsr-3920	108	32	in	in	ADP
fsr-3920	108	33	the	the	DET
fsr-3920	108	34	hand	hand	NOUN
fsr-3920	108	35	is	be	AUX
fsr-3920	108	36	worth	worth	ADJ
fsr-3920	108	37	two	two	NUM
fsr-3920	108	38	in	in	ADP
fsr-3920	108	39	the	the	DET
fsr-3920	108	40	bush	bush	NOUN
fsr-3920	108	41	.	.	PUNCT
fsr-3920	108	42	”	"	PUNCT
fsr-3920	109	1	indeed	indeed	ADV
fsr-3920	109	2	,	,	PUNCT
fsr-3920	109	3	the	the	DET
fsr-3920	109	4	more	more	ADJ
fsr-3920	109	5	opportunities	opportunity	NOUN
fsr-3920	109	6	that	that	PRON
fsr-3920	109	7	exist	exist	VERB
fsr-3920	109	8	for	for	ADP
fsr-3920	109	9	the	the	DET
fsr-3920	109	10	income	income	NOUN
fsr-3920	109	11	beneficiary	beneficiary	NOUN
fsr-3920	109	12	to	to	PART
fsr-3920	109	13	invade	invade	VERB
fsr-3920	109	14	corpus	corpus	NOUN
fsr-3920	109	15	,	,	PUNCT
fsr-3920	109	16	the	the	PRON
fsr-3920	109	17	greater	great	ADJ
fsr-3920	109	18	the	the	DET
fsr-3920	109	19	likelihood	likelihood	NOUN
fsr-3920	109	20	that	that	SCONJ
fsr-3920	109	21	,	,	PUNCT
fsr-3920	109	22	when	when	SCONJ
fsr-3920	109	23	the	the	DET
fsr-3920	109	24	time	time	NOUN
fsr-3920	109	25	comes	come	VERB
fsr-3920	109	26	,	,	PUNCT
fsr-3920	109	27	all	all	DET
fsr-3920	109	28	birds	bird	NOUN
fsr-3920	109	29	will	will	AUX
fsr-3920	109	30	have	have	AUX
fsr-3920	109	31	flown	fly	VERB
fsr-3920	109	32	and	and	CCONJ
fsr-3920	109	33	just	just	ADV
fsr-3920	109	34	the	the	DET
fsr-3920	109	35	bush	bush	PROPN
fsr-3920	109	36	will	will	AUX
fsr-3920	109	37	remain	remain	VERB
fsr-3920	109	38	.	.	PUNCT
fsr-3920	110	1	under	under	ADP
fsr-3920	110	2	such	such	ADJ
fsr-3920	110	3	circumstances	circumstance	NOUN
fsr-3920	110	4	,	,	PUNCT
fsr-3920	110	5	a	a	DET
fsr-3920	110	6	convincing	convincing	ADJ
fsr-3920	110	7	case	case	NOUN
fsr-3920	110	8	can	can	AUX
fsr-3920	110	9	be	be	AUX
fsr-3920	110	10	made	make	VERB
fsr-3920	110	11	to	to	ADP
fsr-3920	110	12	the	the	DET
fsr-3920	110	13	remaindermen	remainderman	NOUN
fsr-3920	110	14	for	for	ADP
fsr-3920	110	15	taking	take	VERB
fsr-3920	110	16	“	"	PUNCT
fsr-3920	110	17	a	a	DET
fsr-3920	110	18	bird	bird	NOUN
fsr-3920	110	19	in	in	ADP
fsr-3920	110	20	the	the	DET
fsr-3920	110	21	hand	hand	NOUN
fsr-3920	110	22	.	.	PUNCT
fsr-3920	110	23	”	"	PUNCT
fsr-3920	111	1	they	they	PRON
fsr-3920	111	2	will	will	AUX
fsr-3920	111	3	be	be	AUX
fsr-3920	111	4	swayed	sway	VERB
fsr-3920	111	5	in	in	ADP
fsr-3920	111	6	favor	favor	NOUN
fsr-3920	111	7	of	of	ADP
fsr-3920	111	8	the	the	DET
fsr-3920	111	9	“	"	PUNCT
fsr-3920	111	10	buyout	buyout	NOUN
fsr-3920	111	11	”	"	PUNCT
fsr-3920	111	12	option	option	NOUN
fsr-3920	111	13	if	if	SCONJ
fsr-3920	111	14	they	they	PRON
fsr-3920	111	15	believe	believe	VERB
fsr-3920	111	16	that	that	SCONJ
fsr-3920	111	17	the	the	DET
fsr-3920	111	18	income	income	NOUN
fsr-3920	111	19	beneficiaries	beneficiary	NOUN
fsr-3920	111	20	will	will	AUX
fsr-3920	111	21	exercise	exercise	VERB
fsr-3920	111	22	their	their	PRON
fsr-3920	111	23	power	power	NOUN
fsr-3920	111	24	to	to	PART
fsr-3920	111	25	provisionally	provisionally	ADV
fsr-3920	111	26	invade	invade	VERB
fsr-3920	111	27	the	the	DET
fsr-3920	111	28	corpus	corpus	NOUN
fsr-3920	111	29	of	of	ADP
fsr-3920	111	30	the	the	DET
fsr-3920	111	31	trust	trust	NOUN
fsr-3920	111	32	and/or	and/or	CCONJ
fsr-3920	111	33	that	that	SCONJ
fsr-3920	111	34	the	the	DET
fsr-3920	111	35	costs	cost	NOUN
fsr-3920	111	36	associated	associate	VERB
fsr-3920	111	37	with	with	ADP
fsr-3920	111	38	running	run	VERB
fsr-3920	111	39	the	the	DET
fsr-3920	111	40	trust	trust	NOUN
fsr-3920	111	41	will	will	AUX
fsr-3920	111	42	,	,	PUNCT
fsr-3920	111	43	over	over	ADP
fsr-3920	111	44	time	time	NOUN
fsr-3920	111	45	,	,	PUNCT
fsr-3920	111	46	greatly	greatly	ADV
fsr-3920	111	47	diminish	diminish	VERB
fsr-3920	111	48	its	its	PRON
fsr-3920	111	49	value	value	NOUN
fsr-3920	111	50	.	.	PUNCT
fsr-3920	112	1	4.5	4.5	NUM
fsr-3920	112	2	.	.	PUNCT
fsr-3920	113	1	trust	trust	NOUN
fsr-3920	113	2	powers	power	NOUN
fsr-3920	113	3	naturally	naturally	ADV
fsr-3920	113	4	,	,	PUNCT
fsr-3920	113	5	where	where	SCONJ
fsr-3920	113	6	there	there	PRON
fsr-3920	113	7	is	be	VERB
fsr-3920	113	8	a	a	DET
fsr-3920	113	9	discretionary	discretionary	ADJ
fsr-3920	113	10	power	power	NOUN
fsr-3920	113	11	to	to	PART
fsr-3920	113	12	distribute	distribute	VERB
fsr-3920	113	13	trust	trust	NOUN
fsr-3920	113	14	corpus	corpus	NOUN
fsr-3920	113	15	to	to	ADP
fsr-3920	113	16	the	the	DET
fsr-3920	113	17	income	income	NOUN
fsr-3920	113	18	beneficiaries	beneficiary	NOUN
fsr-3920	113	19	,	,	PUNCT
fsr-3920	113	20	the	the	DET
fsr-3920	113	21	extent	extent	NOUN
fsr-3920	113	22	to	to	PART
fsr-3920	113	23	which	which	PRON
fsr-3920	113	24	the	the	DET
fsr-3920	113	25	remaindermen	remainderman	NOUN
fsr-3920	113	26	’s	’s	PART
fsr-3920	113	27	interest	interest	NOUN
fsr-3920	113	28	is	be	AUX
fsr-3920	113	29	decreased	decrease	VERB
fsr-3920	113	30	depends	depend	VERB
fsr-3920	113	31	upon	upon	SCONJ
fsr-3920	113	32	who	who	PRON
fsr-3920	113	33	holds	hold	VERB
fsr-3920	113	34	this	this	DET
fsr-3920	113	35	power	power	NOUN
fsr-3920	113	36	,	,	PUNCT
fsr-3920	113	37	the	the	DET
fsr-3920	113	38	degree	degree	NOUN
fsr-3920	113	39	to	to	PART
fsr-3920	113	40	which	which	PRON
fsr-3920	113	41	the	the	DET
fsr-3920	113	42	amount	amount	NOUN
fsr-3920	113	43	that	that	PRON
fsr-3920	113	44	can	can	AUX
fsr-3920	113	45	be	be	AUX
fsr-3920	113	46	distributed	distribute	VERB
fsr-3920	113	47	is	be	AUX
fsr-3920	113	48	limited	limit	VERB
fsr-3920	113	49	either	either	CCONJ
fsr-3920	113	50	in	in	ADP
fsr-3920	113	51	dollar	dollar	NOUN
fsr-3920	113	52	amount	amount	NOUN
fsr-3920	113	53	or	or	CCONJ
fsr-3920	113	54	by	by	ADP
fsr-3920	113	55	circumstance	circumstance	NOUN
fsr-3920	113	56	,	,	PUNCT
fsr-3920	113	57	and	and	CCONJ
fsr-3920	113	58	the	the	DET
fsr-3920	113	59	probability	probability	NOUN
fsr-3920	113	60	that	that	SCONJ
fsr-3920	113	61	the	the	DET
fsr-3920	113	62	discretionary	discretionary	ADJ
fsr-3920	113	63	power	power	NOUN
fsr-3920	113	64	to	to	PART
fsr-3920	113	65	distribute	distribute	VERB
fsr-3920	113	66	will	will	AUX
fsr-3920	113	67	be	be	AUX
fsr-3920	113	68	exercised	exercise	VERB
fsr-3920	113	69	.	.	PUNCT
fsr-3920	114	1	the	the	DET
fsr-3920	114	2	authority	authority	NOUN
fsr-3920	114	3	to	to	PART
fsr-3920	114	4	make	make	VERB
fsr-3920	114	5	distributions	distribution	NOUN
fsr-3920	114	6	is	be	AUX
fsr-3920	114	7	usually	usually	ADV
fsr-3920	114	8	in	in	ADP
fsr-3920	114	9	the	the	DET
fsr-3920	114	10	form	form	NOUN
fsr-3920	114	11	of	of	ADP
fsr-3920	114	12	a	a	DET
fsr-3920	114	13	power	power	NOUN
fsr-3920	114	14	of	of	ADP
fsr-3920	114	15	appointment	appointment	NOUN
fsr-3920	114	16	.	.	PUNCT
fsr-3920	115	1	the	the	DET
fsr-3920	115	2	term	term	NOUN
fsr-3920	115	3	“	"	PUNCT
fsr-3920	115	4	power	power	NOUN
fsr-3920	115	5	of	of	ADP
fsr-3920	115	6	appointment	appointment	NOUN
fsr-3920	115	7	”	"	PUNCT
fsr-3920	115	8	refers	refer	VERB
fsr-3920	115	9	to	to	ADP
fsr-3920	115	10	the	the	DET
fsr-3920	115	11	ability	ability	NOUN
fsr-3920	115	12	of	of	ADP
fsr-3920	115	13	a	a	DET
fsr-3920	115	14	person	person	NOUN
fsr-3920	115	15	(	(	PUNCT
fsr-3920	115	16	the	the	DET
fsr-3920	115	17	“	"	PUNCT
fsr-3920	115	18	holder	holder	NOUN
fsr-3920	115	19	”	"	PUNCT
fsr-3920	115	20	of	of	ADP
fsr-3920	115	21	the	the	DET
fsr-3920	115	22	power	power	NOUN
fsr-3920	115	23	)	)	PUNCT
fsr-3920	115	24	to	to	PART
fsr-3920	115	25	transfer	transfer	VERB
fsr-3920	115	26	(	(	PUNCT
fsr-3920	115	27	“	"	PUNCT
fsr-3920	115	28	appoint	appoint	NOUN
fsr-3920	115	29	”	"	PUNCT
fsr-3920	115	30	)	)	PUNCT
fsr-3920	115	31	title	title	NOUN
fsr-3920	115	32	to	to	ADP
fsr-3920	115	33	property	property	NOUN
fsr-3920	115	34	,	,	PUNCT
fsr-3920	115	35	even	even	ADV
fsr-3920	115	36	though	though	SCONJ
fsr-3920	115	37	this	this	DET
fsr-3920	115	38	“	"	PUNCT
fsr-3920	115	39	holder	holder	NOUN
fsr-3920	115	40	”	"	PUNCT
fsr-3920	115	41	does	do	AUX
fsr-3920	115	42	not	not	PART
fsr-3920	115	43	necessarily	necessarily	ADV
fsr-3920	115	44	own	own	VERB
fsr-3920	115	45	it	it	PRON
fsr-3920	115	46	,	,	PUNCT
fsr-3920	115	47	from	from	ADP
fsr-3920	115	48	the	the	DET
fsr-3920	115	49	owner	owner	NOUN
fsr-3920	115	50	(	(	PUNCT
fsr-3920	115	51	generally	generally	ADV
fsr-3920	115	52	a	a	DET
fsr-3920	115	53	trustee	trustee	NOUN
fsr-3920	115	54	)	)	PUNCT
fsr-3920	115	55	to	to	ADP
fsr-3920	115	56	someone	someone	PRON
fsr-3920	115	57	else	else	ADV
fsr-3920	115	58	.	.	PUNCT
fsr-3920	116	1	if	if	SCONJ
fsr-3920	116	2	a	a	DET
fsr-3920	116	3	power	power	NOUN
fsr-3920	116	4	is	be	AUX
fsr-3920	116	5	a	a	DET
fsr-3920	116	6	general	general	ADJ
fsr-3920	116	7	power	power	NOUN
fsr-3920	116	8	,	,	PUNCT
fsr-3920	116	9	it	it	PRON
fsr-3920	116	10	will	will	AUX
fsr-3920	116	11	be	be	AUX
fsr-3920	116	12	included	include	VERB
fsr-3920	116	13	in	in	ADP
fsr-3920	116	14	the	the	DET
fsr-3920	116	15	power	power	NOUN
fsr-3920	116	16	holder	holder	NOUN
fsr-3920	116	17	’s	’s	PART
fsr-3920	116	18	estate	estate	NOUN
fsr-3920	116	19	when	when	SCONJ
fsr-3920	116	20	he	he	PRON
fsr-3920	116	21	/	/	SYM
fsr-3920	116	22	she	she	PRON
fsr-3920	116	23	dies	die	VERB
fsr-3920	116	24	.	.	PUNCT
fsr-3920	117	1	by	by	ADP
fsr-3920	117	2	irc	irc	PROPN
fsr-3920	117	3	definition	definition	NOUN
fsr-3920	117	4	,	,	PUNCT
fsr-3920	117	5	a	a	DET
fsr-3920	117	6	general	general	ADJ
fsr-3920	117	7	power	power	NOUN
fsr-3920	117	8	is	be	AUX
fsr-3920	117	9	“	"	PUNCT
fsr-3920	117	10	a	a	DET
fsr-3920	117	11	power	power	NOUN
fsr-3920	117	12	which	which	PRON
fsr-3920	117	13	is	be	AUX
fsr-3920	117	14	exercisable	exercisable	ADJ
fsr-3920	117	15	in	in	ADP
fsr-3920	117	16	favor	favor	NOUN
fsr-3920	117	17	of	of	ADP
fsr-3920	117	18	the	the	DET
fsr-3920	117	19	decedent	decedent	NOUN
fsr-3920	117	20	[	[	X
fsr-3920	117	21	power	power	NOUN
fsr-3920	117	22	holder	holder	NOUN
fsr-3920	117	23	]	]	PUNCT
fsr-3920	117	24	,	,	PUNCT
fsr-3920	117	25	his	his	PRON
fsr-3920	117	26	estate	estate	NOUN
fsr-3920	117	27	,	,	PUNCT
fsr-3920	117	28	his	his	PRON
fsr-3920	117	29	creditors	creditor	NOUN
fsr-3920	117	30	,	,	PUNCT
fsr-3920	117	31	or	or	CCONJ
fsr-3920	117	32	the	the	DET
fsr-3920	117	33	creditors	creditor	NOUN
fsr-3920	117	34	of	of	ADP
fsr-3920	117	35	his	his	PRON
fsr-3920	117	36	estate	estate	NOUN
fsr-3920	117	37	.	.	PUNCT
fsr-3920	117	38	.	.	PUNCT
fsr-3920	117	39	.	.	PUNCT
fsr-3920	117	40	”	"	PUNCT
fsr-3920	118	1	(	(	PUNCT
fsr-3920	118	2	irc	irc	PROPN
fsr-3920	118	3	§	§	PROPN
fsr-3920	118	4	2041[b][1	2041[b][1	NOUN
fsr-3920	118	5	]	]	PUNCT
fsr-3920	118	6	)	)	PUNCT
fsr-3920	118	7	.	.	PUNCT
fsr-3920	119	1	all	all	DET
fsr-3920	119	2	other	other	ADJ
fsr-3920	119	3	powers	power	NOUN
fsr-3920	119	4	are	be	AUX
fsr-3920	119	5	deemed	deem	VERB
fsr-3920	119	6	to	to	PART
fsr-3920	119	7	be	be	AUX
fsr-3920	119	8	limited	limit	VERB
fsr-3920	119	9	powers	power	NOUN
fsr-3920	119	10	that	that	PRON
fsr-3920	119	11	are	be	AUX
fsr-3920	119	12	not	not	PART
fsr-3920	119	13	included	include	VERB
fsr-3920	119	14	in	in	ADP
fsr-3920	119	15	the	the	DET
fsr-3920	119	16	holder	holder	NOUN
fsr-3920	119	17	’s	’s	PART
fsr-3920	119	18	estate	estate	NOUN
fsr-3920	119	19	.	.	PUNCT
fsr-3920	120	1	because	because	SCONJ
fsr-3920	120	2	of	of	ADP
fsr-3920	120	3	special	special	ADJ
fsr-3920	120	4	irc	irc	PROPN
fsr-3920	120	5	provisions	provision	NOUN
fsr-3920	120	6	,	,	PUNCT
fsr-3920	120	7	a	a	DET
fsr-3920	120	8	power	power	NOUN
fsr-3920	120	9	limited	limit	VERB
fsr-3920	120	10	by	by	ADP
fsr-3920	120	11	an	an	DET
fsr-3920	120	12	“	"	PUNCT
fsr-3920	120	13	ascertainable	ascertainable	ADJ
fsr-3920	120	14	standard	standard	NOUN
fsr-3920	120	15	”	"	PUNCT
fsr-3920	120	16	and	and	CCONJ
fsr-3920	120	17	another	another	DET
fsr-3920	120	18	power	power	NOUN
fsr-3920	120	19	,	,	PUNCT
fsr-3920	120	20	called	call	VERB
fsr-3920	120	21	the	the	DET
fsr-3920	120	22	“	"	PUNCT
fsr-3920	120	23	5	5	NUM
fsr-3920	120	24	&	&	CCONJ
fsr-3920	120	25	5	5	NUM
fsr-3920	120	26	”	"	PUNCT
fsr-3920	120	27	power	power	NOUN
fsr-3920	120	28	,	,	PUNCT
fsr-3920	120	29	are	be	AUX
fsr-3920	120	30	two	two	NUM
fsr-3920	120	31	of	of	ADP
fsr-3920	120	32	the	the	DET
fsr-3920	120	33	most	most	ADV
fsr-3920	120	34	common	common	ADJ
fsr-3920	120	35	“	"	PUNCT
fsr-3920	120	36	powers	power	NOUN
fsr-3920	120	37	”	"	PUNCT
fsr-3920	120	38	found	find	VERB
fsr-3920	120	39	in	in	ADP
fsr-3920	120	40	trusts	trust	NOUN
fsr-3920	120	41	.	.	PUNCT
fsr-3920	121	1	a	a	DET
fsr-3920	121	2	power	power	NOUN
fsr-3920	121	3	limited	limit	VERB
fsr-3920	121	4	by	by	ADP
fsr-3920	121	5	an	an	DET
fsr-3920	121	6	“	"	PUNCT
fsr-3920	121	7	ascertainable	ascertainable	ADJ
fsr-3920	121	8	standard	standard	NOUN
fsr-3920	121	9	”	"	PUNCT
fsr-3920	121	10	is	be	AUX
fsr-3920	121	11	,	,	PUNCT
fsr-3920	121	12	in	in	ADP
fsr-3920	121	13	the	the	DET
fsr-3920	121	14	language	language	NOUN
fsr-3920	121	15	of	of	ADP
fsr-3920	121	16	the	the	DET
fsr-3920	121	17	irc	irc	NOUN
fsr-3920	121	18	,	,	PUNCT
fsr-3920	121	19	a	a	DET
fsr-3920	121	20	power	power	NOUN
fsr-3920	121	21	that	that	PRON
fsr-3920	121	22	can	can	AUX
fsr-3920	121	23	be	be	AUX
fsr-3920	121	24	exercised	exercise	VERB
fsr-3920	121	25	by	by	ADP
fsr-3920	121	26	the	the	DET
fsr-3920	121	27	holder	holder	NOUN
fsr-3920	121	28	-	-	PUNCT
fsr-3920	121	29	beneficiary	beneficiary	NOUN
fsr-3920	121	30	only	only	ADV
fsr-3920	121	31	for	for	ADP
fsr-3920	121	32	the	the	DET
fsr-3920	121	33	purpose	purpose	NOUN
fsr-3920	121	34	of	of	ADP
fsr-3920	121	35	benefiting	benefit	VERB
fsr-3920	121	36	his	his	PRON
fsr-3920	121	37	/	/	SYM
fsr-3920	121	38	her	her	PRON
fsr-3920	121	39	“	"	PUNCT
fsr-3920	121	40	health	health	NOUN
fsr-3920	121	41	,	,	PUNCT
fsr-3920	121	42	188	188	NUM
fsr-3920	121	43	j.c	j.c	PROPN
fsr-3920	121	44	.	.	PROPN
fsr-3920	121	45	bost	bost	PROPN
fsr-3920	121	46	,	,	PUNCT
fsr-3920	121	47	t.	t.	PROPN
fsr-3920	121	48	cherin	cherin	PROPN
fsr-3920	121	49	/	/	SYM
fsr-3920	121	50	financial	financial	ADJ
fsr-3920	121	51	services	service	NOUN
fsr-3920	121	52	review	review	VERB
fsr-3920	121	53	9	9	NUM
fsr-3920	121	54	(	(	PUNCT
fsr-3920	121	55	2000	2000	NUM
fsr-3920	121	56	)	)	PUNCT
fsr-3920	121	57	183–195	183–195	NUM
fsr-3920	121	58	education	education	NOUN
fsr-3920	121	59	,	,	PUNCT
fsr-3920	121	60	support	support	NOUN
fsr-3920	121	61	,	,	PUNCT
fsr-3920	121	62	or	or	CCONJ
fsr-3920	121	63	maintenance	maintenance	NOUN
fsr-3920	121	64	”	"	PUNCT
fsr-3920	121	65	(	(	PUNCT
fsr-3920	121	66	irc	irc	PROPN
fsr-3920	121	67	§	§	NOUN
fsr-3920	121	68	2041[b][1][a	2041[b][1][a	NOUN
fsr-3920	121	69	]	]	PUNCT
fsr-3920	121	70	)	)	PUNCT
fsr-3920	121	71	.	.	PUNCT
fsr-3920	122	1	this	this	DET
fsr-3920	122	2	limited	limited	ADJ
fsr-3920	122	3	power	power	NOUN
fsr-3920	122	4	can	can	AUX
fsr-3920	122	5	have	have	VERB
fsr-3920	122	6	a	a	DET
fsr-3920	122	7	definite	definite	ADJ
fsr-3920	122	8	impact	impact	NOUN
fsr-3920	122	9	on	on	ADP
fsr-3920	122	10	the	the	DET
fsr-3920	122	11	remainder	remainder	NOUN
fsr-3920	122	12	interest	interest	NOUN
fsr-3920	122	13	and	and	CCONJ
fsr-3920	122	14	,	,	PUNCT
fsr-3920	122	15	thus	thus	ADV
fsr-3920	122	16	,	,	PUNCT
fsr-3920	122	17	can	can	AUX
fsr-3920	122	18	be	be	AUX
fsr-3920	122	19	used	use	VERB
fsr-3920	122	20	as	as	ADP
fsr-3920	122	21	a	a	DET
fsr-3920	122	22	bargaining	bargaining	NOUN
fsr-3920	122	23	chip	chip	NOUN
fsr-3920	122	24	in	in	ADP
fsr-3920	122	25	selling	sell	VERB
fsr-3920	122	26	the	the	DET
fsr-3920	122	27	“	"	PUNCT
fsr-3920	122	28	buyout	buyout	NOUN
fsr-3920	122	29	”	"	PUNCT
fsr-3920	122	30	option	option	NOUN
fsr-3920	122	31	to	to	ADP
fsr-3920	122	32	the	the	DET
fsr-3920	122	33	remaindermen	remainderman	NOUN
fsr-3920	122	34	under	under	ADP
fsr-3920	122	35	certain	certain	ADJ
fsr-3920	122	36	circumstances	circumstance	NOUN
fsr-3920	122	37	.	.	PUNCT
fsr-3920	123	1	for	for	ADP
fsr-3920	123	2	instance	instance	NOUN
fsr-3920	123	3	,	,	PUNCT
fsr-3920	123	4	if	if	SCONJ
fsr-3920	123	5	the	the	DET
fsr-3920	123	6	trust	trust	NOUN
fsr-3920	123	7	beneficiary	beneficiary	NOUN
fsr-3920	123	8	has	have	VERB
fsr-3920	123	9	only	only	ADV
fsr-3920	123	10	modest	modest	ADJ
fsr-3920	123	11	income	income	NOUN
fsr-3920	123	12	and/or	and/or	CCONJ
fsr-3920	123	13	the	the	DET
fsr-3920	123	14	trust	trust	NOUN
fsr-3920	123	15	assets	asset	NOUN
fsr-3920	123	16	do	do	AUX
fsr-3920	123	17	not	not	PART
fsr-3920	123	18	throw	throw	VERB
fsr-3920	123	19	off	off	ADP
fsr-3920	123	20	significant	significant	ADJ
fsr-3920	123	21	cash	cash	NOUN
fsr-3920	123	22	flow	flow	NOUN
fsr-3920	123	23	for	for	ADP
fsr-3920	123	24	use	use	NOUN
fsr-3920	123	25	by	by	ADP
fsr-3920	123	26	the	the	DET
fsr-3920	123	27	beneficiary	beneficiary	NOUN
fsr-3920	123	28	,	,	PUNCT
fsr-3920	123	29	it	it	PRON
fsr-3920	123	30	is	be	AUX
fsr-3920	123	31	much	much	ADV
fsr-3920	123	32	more	more	ADV
fsr-3920	123	33	likely	likely	ADJ
fsr-3920	123	34	that	that	SCONJ
fsr-3920	123	35	a	a	DET
fsr-3920	123	36	power	power	NOUN
fsr-3920	123	37	limited	limit	VERB
fsr-3920	123	38	by	by	ADP
fsr-3920	123	39	an	an	DET
fsr-3920	123	40	“	"	PUNCT
fsr-3920	123	41	ascertainable	ascertainable	ADJ
fsr-3920	123	42	standard	standard	NOUN
fsr-3920	123	43	”	"	PUNCT
fsr-3920	123	44	will	will	AUX
fsr-3920	123	45	be	be	AUX
fsr-3920	123	46	exercised	exercise	VERB
fsr-3920	123	47	and	and	CCONJ
fsr-3920	123	48	corpus	corpus	NOUN
fsr-3920	123	49	will	will	AUX
fsr-3920	123	50	be	be	AUX
fsr-3920	123	51	invaded	invade	VERB
fsr-3920	123	52	,	,	PUNCT
fsr-3920	123	53	diminishing	diminish	VERB
fsr-3920	123	54	the	the	DET
fsr-3920	123	55	amount	amount	NOUN
fsr-3920	123	56	ultimately	ultimately	ADV
fsr-3920	123	57	to	to	PART
fsr-3920	123	58	be	be	AUX
fsr-3920	123	59	received	receive	VERB
fsr-3920	123	60	by	by	ADP
fsr-3920	123	61	the	the	DET
fsr-3920	123	62	remaindermen	remainderman	NOUN
fsr-3920	123	63	.	.	PUNCT
fsr-3920	124	1	perhaps	perhaps	ADV
fsr-3920	124	2	of	of	ADP
fsr-3920	124	3	greater	great	ADJ
fsr-3920	124	4	consequence	consequence	NOUN
fsr-3920	124	5	to	to	ADP
fsr-3920	124	6	the	the	DET
fsr-3920	124	7	remaindermen	remainderman	NOUN
fsr-3920	124	8	(	(	PUNCT
fsr-3920	124	9	and	and	CCONJ
fsr-3920	124	10	the	the	DET
fsr-3920	124	11	value	value	NOUN
fsr-3920	124	12	they	they	PRON
fsr-3920	124	13	will	will	AUX
fsr-3920	124	14	eventually	eventually	ADV
fsr-3920	124	15	receive	receive	VERB
fsr-3920	124	16	)	)	PUNCT
fsr-3920	124	17	is	be	AUX
fsr-3920	124	18	the	the	DET
fsr-3920	124	19	“	"	PUNCT
fsr-3920	124	20	5	5	NUM
fsr-3920	124	21	&	&	CCONJ
fsr-3920	124	22	5	5	NUM
fsr-3920	124	23	”	"	PUNCT
fsr-3920	124	24	power	power	NOUN
fsr-3920	124	25	which	which	PRON
fsr-3920	124	26	can	can	AUX
fsr-3920	124	27	be	be	AUX
fsr-3920	124	28	classified	classify	VERB
fsr-3920	124	29	as	as	ADP
fsr-3920	124	30	either	either	CCONJ
fsr-3920	124	31	a	a	DET
fsr-3920	124	32	general	general	ADJ
fsr-3920	124	33	or	or	CCONJ
fsr-3920	124	34	limited	limited	ADJ
fsr-3920	124	35	power	power	NOUN
fsr-3920	124	36	depending	depend	VERB
fsr-3920	124	37	on	on	ADP
fsr-3920	124	38	who	who	PRON
fsr-3920	124	39	holds	hold	VERB
fsr-3920	124	40	it	it	PRON
fsr-3920	124	41	.	.	PUNCT
fsr-3920	125	1	this	this	DET
fsr-3920	125	2	power	power	NOUN
fsr-3920	125	3	allows	allow	VERB
fsr-3920	125	4	the	the	DET
fsr-3920	125	5	power	power	NOUN
fsr-3920	125	6	holder	holder	NOUN
fsr-3920	125	7	to	to	PART
fsr-3920	125	8	distribute	distribute	VERB
fsr-3920	125	9	up	up	ADP
fsr-3920	125	10	to	to	PART
fsr-3920	125	11	5	5	NUM
fsr-3920	125	12	%	%	NOUN
fsr-3920	125	13	or	or	CCONJ
fsr-3920	125	14	$	$	SYM
fsr-3920	125	15	5,000	5,000	NUM
fsr-3920	125	16	(	(	PUNCT
fsr-3920	125	17	whichever	whichever	PRON
fsr-3920	125	18	is	be	AUX
fsr-3920	125	19	greater	great	ADJ
fsr-3920	125	20	)	)	PUNCT
fsr-3920	125	21	of	of	ADP
fsr-3920	125	22	the	the	DET
fsr-3920	125	23	trust	trust	NOUN
fsr-3920	125	24	corpus	corpus	NOUN
fsr-3920	125	25	annually	annually	ADV
fsr-3920	125	26	,	,	PUNCT
fsr-3920	125	27	on	on	ADP
fsr-3920	125	28	a	a	DET
fsr-3920	125	29	noncumulative	noncumulative	ADJ
fsr-3920	125	30	basis	basis	NOUN
fsr-3920	125	31	with	with	ADP
fsr-3920	125	32	no	no	DET
fsr-3920	125	33	justification	justification	NOUN
fsr-3920	125	34	necessary	necessary	ADJ
fsr-3920	125	35	.	.	PUNCT
fsr-3920	126	1	the	the	DET
fsr-3920	126	2	irc	irc	PROPN
fsr-3920	126	3	(	(	PUNCT
fsr-3920	126	4	§	§	NOUN
fsr-3920	126	5	2041[b][2	2041[b][2	NOUN
fsr-3920	126	6	]	]	PUNCT
fsr-3920	126	7	)	)	PUNCT
fsr-3920	126	8	allows	allow	VERB
fsr-3920	126	9	the	the	DET
fsr-3920	126	10	lapse	lapse	NOUN
fsr-3920	126	11	(	(	PUNCT
fsr-3920	126	12	during	during	ADP
fsr-3920	126	13	the	the	DET
fsr-3920	126	14	holder	holder	NOUN
fsr-3920	126	15	’s	’s	PART
fsr-3920	126	16	lifetime	lifetime	NOUN
fsr-3920	126	17	)	)	PUNCT
fsr-3920	126	18	of	of	ADP
fsr-3920	126	19	a	a	DET
fsr-3920	126	20	general	general	ADJ
fsr-3920	126	21	power	power	NOUN
fsr-3920	126	22	to	to	PART
fsr-3920	126	23	be	be	AUX
fsr-3920	126	24	treated	treat	VERB
fsr-3920	126	25	as	as	SCONJ
fsr-3920	126	26	if	if	SCONJ
fsr-3920	126	27	no	no	DET
fsr-3920	126	28	gift	gift	NOUN
fsr-3920	126	29	occurred	occur	VERB
fsr-3920	126	30	provided	provide	VERB
fsr-3920	126	31	the	the	DET
fsr-3920	126	32	power	power	NOUN
fsr-3920	126	33	that	that	PRON
fsr-3920	126	34	lapsed	lapse	VERB
fsr-3920	126	35	was	be	AUX
fsr-3920	126	36	limited	limit	VERB
fsr-3920	126	37	to	to	ADP
fsr-3920	126	38	no	no	DET
fsr-3920	126	39	more	more	ADJ
fsr-3920	126	40	than	than	ADP
fsr-3920	126	41	the	the	DET
fsr-3920	126	42	greater	great	ADJ
fsr-3920	126	43	of	of	ADP
fsr-3920	126	44	$	$	SYM
fsr-3920	126	45	5,000	5,000	NUM
fsr-3920	126	46	or	or	CCONJ
fsr-3920	126	47	5	5	NUM
fsr-3920	126	48	%	%	NOUN
fsr-3920	126	49	of	of	ADP
fsr-3920	126	50	the	the	DET
fsr-3920	126	51	value	value	NOUN
fsr-3920	126	52	of	of	ADP
fsr-3920	126	53	the	the	DET
fsr-3920	126	54	trust	trust	NOUN
fsr-3920	126	55	.	.	PUNCT
fsr-3920	127	1	obviously	obviously	ADV
fsr-3920	127	2	,	,	PUNCT
fsr-3920	127	3	the	the	DET
fsr-3920	127	4	influence	influence	NOUN
fsr-3920	127	5	of	of	ADP
fsr-3920	127	6	such	such	DET
fsr-3920	127	7	a	a	DET
fsr-3920	127	8	power	power	NOUN
fsr-3920	127	9	,	,	PUNCT
fsr-3920	127	10	if	if	SCONJ
fsr-3920	127	11	it	it	PRON
fsr-3920	127	12	exists	exist	VERB
fsr-3920	127	13	,	,	PUNCT
fsr-3920	127	14	in	in	ADP
fsr-3920	127	15	promoting	promote	VERB
fsr-3920	127	16	the	the	DET
fsr-3920	127	17	“	"	PUNCT
fsr-3920	127	18	buyout	buyout	NOUN
fsr-3920	127	19	”	"	PUNCT
fsr-3920	127	20	option	option	NOUN
fsr-3920	127	21	is	be	AUX
fsr-3920	127	22	huge	huge	ADJ
fsr-3920	127	23	.	.	PUNCT
fsr-3920	128	1	table	table	NOUN
fsr-3920	128	2	1	1	NUM
fsr-3920	128	3	above	above	ADV
fsr-3920	128	4	is	be	AUX
fsr-3920	128	5	an	an	DET
fsr-3920	128	6	attempt	attempt	NOUN
fsr-3920	128	7	to	to	PART
fsr-3920	128	8	assign	assign	VERB
fsr-3920	128	9	numerical	numerical	ADJ
fsr-3920	128	10	“	"	PUNCT
fsr-3920	128	11	negotiating	negotiate	VERB
fsr-3920	128	12	weights	weight	NOUN
fsr-3920	128	13	”	"	PUNCT
fsr-3920	128	14	to	to	ADP
fsr-3920	128	15	the	the	DET
fsr-3920	128	16	existence	existence	NOUN
fsr-3920	128	17	of	of	ADP
fsr-3920	128	18	each	each	PRON
fsr-3920	128	19	of	of	ADP
fsr-3920	128	20	these	these	DET
fsr-3920	128	21	two	two	NUM
fsr-3920	128	22	powers	power	NOUN
fsr-3920	128	23	in	in	ADP
fsr-3920	128	24	a	a	DET
fsr-3920	128	25	trust	trust	NOUN
fsr-3920	128	26	.	.	PUNCT
fsr-3920	129	1	the	the	PRON
fsr-3920	129	2	higher	high	ADJ
fsr-3920	129	3	the	the	DET
fsr-3920	129	4	number	number	NOUN
fsr-3920	129	5	in	in	ADP
fsr-3920	129	6	the	the	DET
fsr-3920	129	7	last	last	ADJ
fsr-3920	129	8	column	column	NOUN
fsr-3920	129	9	(	(	PUNCT
fsr-3920	129	10	on	on	ADP
fsr-3920	129	11	a	a	DET
fsr-3920	129	12	scale	scale	NOUN
fsr-3920	129	13	of	of	ADP
fsr-3920	129	14	1–10	1–10	NOUN
fsr-3920	129	15	)	)	PUNCT
fsr-3920	129	16	,	,	PUNCT
fsr-3920	129	17	the	the	PRON
fsr-3920	129	18	greater	great	ADJ
fsr-3920	129	19	the	the	DET
fsr-3920	129	20	expected	expect	VERB
fsr-3920	129	21	decrease	decrease	NOUN
fsr-3920	129	22	in	in	ADP
fsr-3920	129	23	the	the	DET
fsr-3920	129	24	remainder	remainder	NOUN
fsr-3920	129	25	value	value	NOUN
fsr-3920	129	26	and	and	CCONJ
fsr-3920	129	27	,	,	PUNCT
fsr-3920	129	28	consequently	consequently	ADV
fsr-3920	129	29	,	,	PUNCT
fsr-3920	129	30	the	the	PRON
fsr-3920	129	31	greater	great	ADJ
fsr-3920	129	32	its	its	PRON
fsr-3920	129	33	negotiating	negotiate	VERB
fsr-3920	129	34	weight	weight	NOUN
fsr-3920	129	35	.	.	PUNCT
fsr-3920	130	1	the	the	DET
fsr-3920	130	2	table	table	NOUN
fsr-3920	130	3	indicates	indicate	VERB
fsr-3920	130	4	that	that	SCONJ
fsr-3920	130	5	the	the	DET
fsr-3920	130	6	lowest	low	ADJ
fsr-3920	130	7	negotiating	negotiating	NOUN
fsr-3920	130	8	weight	weight	NOUN
fsr-3920	130	9	goes	go	VERB
fsr-3920	130	10	to	to	ADP
fsr-3920	130	11	an	an	DET
fsr-3920	130	12	“	"	PUNCT
fsr-3920	130	13	ascertainable	ascertainable	ADJ
fsr-3920	130	14	standard	standard	NOUN
fsr-3920	130	15	”	"	PUNCT
fsr-3920	130	16	with	with	ADP
fsr-3920	130	17	an	an	DET
fsr-3920	130	18	independent	independent	ADJ
fsr-3920	130	19	trustee	trustee	NOUN
fsr-3920	130	20	and	and	CCONJ
fsr-3920	130	21	a	a	DET
fsr-3920	130	22	wealthy	wealthy	ADJ
fsr-3920	130	23	beneficiary	beneficiary	NOUN
fsr-3920	130	24	because	because	SCONJ
fsr-3920	130	25	it	it	PRON
fsr-3920	130	26	is	be	AUX
fsr-3920	130	27	highly	highly	ADV
fsr-3920	130	28	unlikely	unlikely	ADJ
fsr-3920	130	29	that	that	SCONJ
fsr-3920	130	30	the	the	DET
fsr-3920	130	31	power	power	NOUN
fsr-3920	130	32	will	will	AUX
fsr-3920	130	33	be	be	AUX
fsr-3920	130	34	exercised	exercise	VERB
fsr-3920	130	35	.	.	PUNCT
fsr-3920	131	1	why	why	SCONJ
fsr-3920	131	2	so	so	ADV
fsr-3920	131	3	?	?	PUNCT
fsr-3920	132	1	if	if	SCONJ
fsr-3920	132	2	the	the	DET
fsr-3920	132	3	trustee	trustee	NOUN
fsr-3920	132	4	exercises	exercise	VERB
fsr-3920	132	5	it	it	PRON
fsr-3920	132	6	in	in	ADP
fsr-3920	132	7	favor	favor	NOUN
fsr-3920	132	8	of	of	ADP
fsr-3920	132	9	a	a	DET
fsr-3920	132	10	beneficiary	beneficiary	NOUN
fsr-3920	132	11	who	who	PRON
fsr-3920	132	12	is	be	AUX
fsr-3920	132	13	not	not	PART
fsr-3920	132	14	really	really	ADV
fsr-3920	132	15	in	in	ADP
fsr-3920	132	16	need	need	NOUN
fsr-3920	132	17	,	,	PUNCT
fsr-3920	132	18	the	the	DET
fsr-3920	132	19	trustee	trustee	NOUN
fsr-3920	132	20	opens	open	VERB
fsr-3920	132	21	itself	itself	PRON
fsr-3920	132	22	to	to	ADP
fsr-3920	132	23	being	be	AUX
fsr-3920	132	24	sued	sue	VERB
fsr-3920	132	25	by	by	ADP
fsr-3920	132	26	the	the	DET
fsr-3920	132	27	remaindermen	remainderman	NOUN
fsr-3920	132	28	.	.	PUNCT
fsr-3920	133	1	compare	compare	VERB
fsr-3920	133	2	this	this	DET
fsr-3920	133	3	situation	situation	NOUN
fsr-3920	133	4	to	to	ADP
fsr-3920	133	5	the	the	DET
fsr-3920	133	6	“	"	PUNCT
fsr-3920	133	7	5	5	NUM
fsr-3920	133	8	&	&	CCONJ
fsr-3920	133	9	5	5	NUM
fsr-3920	133	10	”	"	PUNCT
fsr-3920	133	11	power	power	NOUN
fsr-3920	133	12	held	hold	VERB
fsr-3920	133	13	by	by	ADP
fsr-3920	133	14	the	the	DET
fsr-3920	133	15	beneficiary	beneficiary	NOUN
fsr-3920	133	16	.	.	PUNCT
fsr-3920	134	1	it	it	PRON
fsr-3920	134	2	receives	receive	VERB
fsr-3920	134	3	a	a	DET
fsr-3920	134	4	10	10	NUM
fsr-3920	134	5	because	because	SCONJ
fsr-3920	134	6	it	it	PRON
fsr-3920	134	7	can	can	AUX
fsr-3920	134	8	be	be	AUX
fsr-3920	134	9	safely	safely	ADV
fsr-3920	134	10	assumed	assume	VERB
fsr-3920	134	11	that	that	SCONJ
fsr-3920	134	12	the	the	DET
fsr-3920	134	13	beneficiary	beneficiary	NOUN
fsr-3920	134	14	will	will	AUX
fsr-3920	134	15	definitely	definitely	ADV
fsr-3920	134	16	exercise	exercise	VERB
fsr-3920	134	17	such	such	DET
fsr-3920	134	18	a	a	DET
fsr-3920	134	19	power	power	NOUN
fsr-3920	134	20	at	at	ADP
fsr-3920	134	21	every	every	DET
fsr-3920	134	22	opportunity	opportunity	NOUN
fsr-3920	134	23	even	even	ADV
fsr-3920	134	24	if	if	SCONJ
fsr-3920	134	25	he	he	PRON
fsr-3920	134	26	or	or	CCONJ
fsr-3920	134	27	she	she	PRON
fsr-3920	134	28	is	be	AUX
fsr-3920	134	29	very	very	ADV
fsr-3920	134	30	wealthy	wealthy	ADJ
fsr-3920	134	31	.	.	PUNCT
fsr-3920	135	1	5	5	X
fsr-3920	135	2	.	.	X
fsr-3920	135	3	trust	trust	NOUN
fsr-3920	135	4	provisions	provision	NOUN
fsr-3920	135	5	that	that	PRON
fsr-3920	135	6	can	can	AUX
fsr-3920	135	7	be	be	AUX
fsr-3920	135	8	quantified	quantify	VERB
fsr-3920	135	9	some	some	DET
fsr-3920	135	10	provisions	provision	NOUN
fsr-3920	135	11	in	in	ADP
fsr-3920	135	12	a	a	DET
fsr-3920	135	13	trust	trust	NOUN
fsr-3920	135	14	,	,	PUNCT
fsr-3920	135	15	such	such	ADJ
fsr-3920	135	16	as	as	ADP
fsr-3920	135	17	a	a	DET
fsr-3920	135	18	5	5	NUM
fsr-3920	135	19	&	&	CCONJ
fsr-3920	135	20	5	5	NUM
fsr-3920	135	21	powerheld	powerheld	NOUN
fsr-3920	135	22	by	by	ADP
fsr-3920	135	23	an	an	DET
fsr-3920	135	24	income	income	NOUN
fsr-3920	135	25	beneficiary	beneficiary	NOUN
fsr-3920	135	26	,	,	PUNCT
fsr-3920	135	27	can	can	AUX
fsr-3920	135	28	be	be	AUX
fsr-3920	135	29	valued	value	VERB
fsr-3920	135	30	because	because	SCONJ
fsr-3920	135	31	it	it	PRON
fsr-3920	135	32	is	be	AUX
fsr-3920	135	33	correct	correct	ADJ
fsr-3920	135	34	to	to	PART
fsr-3920	135	35	assume	assume	VERB
fsr-3920	135	36	that	that	SCONJ
fsr-3920	135	37	the	the	DET
fsr-3920	135	38	beneficiary	beneficiary	NOUN
fsr-3920	135	39	will	will	AUX
fsr-3920	135	40	exercise	exercise	VERB
fsr-3920	135	41	this	this	DET
fsr-3920	135	42	right	right	NOUN
fsr-3920	135	43	of	of	ADP
fsr-3920	135	44	table	table	NOUN
fsr-3920	135	45	1	1	NUM
fsr-3920	135	46	negotiating	negotiate	VERB
fsr-3920	135	47	weights	weight	NOUN
fsr-3920	135	48	provision	provision	NOUN
fsr-3920	135	49	power	power	NOUN
fsr-3920	135	50	holder	holder	NOUN
fsr-3920	135	51	beneficiary	beneficiary	NOUN
fsr-3920	135	52	is	be	AUX
fsr-3920	135	53	:	:	PUNCT
fsr-3920	135	54	relative	relative	ADJ
fsr-3920	135	55	decrease	decrease	NOUN
fsr-3920	135	56	in	in	ADP
fsr-3920	135	57	remainder	remainder	NOUN
fsr-3920	135	58	value	value	NOUN
fsr-3920	135	59	negotiating	negotiate	VERB
fsr-3920	135	60	weight	weight	NOUN
fsr-3920	135	61	ascertainable	ascertainable	ADJ
fsr-3920	135	62	standard	standard	ADJ
fsr-3920	135	63	trustee	trustee	NOUN
fsr-3920	135	64	wealthy	wealthy	ADJ
fsr-3920	135	65	very	very	ADV
fsr-3920	135	66	slight	slight	ADJ
fsr-3920	135	67	2	2	NUM
fsr-3920	135	68	ascertainable	ascertainable	ADJ
fsr-3920	135	69	standard	standard	ADJ
fsr-3920	135	70	trustee	trustee	NOUN
fsr-3920	135	71	poor	poor	ADJ
fsr-3920	135	72	large	large	ADJ
fsr-3920	135	73	8	8	NUM
fsr-3920	135	74	ascertainable	ascertainable	ADJ
fsr-3920	135	75	standard	standard	ADJ
fsr-3920	135	76	beneficiary	beneficiary	ADJ
fsr-3920	135	77	wealthy	wealthy	ADJ
fsr-3920	135	78	slight	slight	ADJ
fsr-3920	135	79	4	4	NUM
fsr-3920	135	80	ascertainable	ascertainable	ADJ
fsr-3920	135	81	standard	standard	ADJ
fsr-3920	135	82	beneficiary	beneficiary	ADJ
fsr-3920	135	83	poor	poor	ADJ
fsr-3920	135	84	large	large	ADJ
fsr-3920	135	85	8	8	NUM
fsr-3920	135	86	5	5	NUM
fsr-3920	135	87	&	&	CCONJ
fsr-3920	135	88	5	5	NUM
fsr-3920	135	89	power	power	NOUN
fsr-3920	135	90	trustee	trustee	NOUN
fsr-3920	135	91	wealthy	wealthy	ADJ
fsr-3920	135	92	slight	slight	VERB
fsr-3920	135	93	4	4	NUM
fsr-3920	135	94	5	5	NUM
fsr-3920	135	95	&	&	CCONJ
fsr-3920	135	96	5	5	NUM
fsr-3920	135	97	power	power	NOUN
fsr-3920	135	98	trustee	trustee	NOUN
fsr-3920	135	99	poor	poor	ADJ
fsr-3920	135	100	large	large	ADJ
fsr-3920	135	101	7	7	NUM
fsr-3920	135	102	5	5	NUM
fsr-3920	135	103	&	&	CCONJ
fsr-3920	135	104	5	5	NUM
fsr-3920	135	105	power	power	NOUN
fsr-3920	135	106	beneficiary	beneficiary	NOUN
fsr-3920	135	107	wealthy	wealthy	ADJ
fsr-3920	135	108	very	very	ADV
fsr-3920	135	109	large	large	ADJ
fsr-3920	135	110	10	10	NUM
fsr-3920	135	111	5	5	NUM
fsr-3920	135	112	&	&	CCONJ
fsr-3920	135	113	5	5	NUM
fsr-3920	135	114	power	power	NOUN
fsr-3920	135	115	beneficiary	beneficiary	NOUN
fsr-3920	135	116	poor	poor	ADJ
fsr-3920	135	117	very	very	ADV
fsr-3920	135	118	large	large	ADJ
fsr-3920	135	119	10	10	NUM
fsr-3920	135	120	189j.c	189j.c	NUM
fsr-3920	135	121	.	.	PUNCT
fsr-3920	136	1	bost	bost	PROPN
fsr-3920	136	2	,	,	PUNCT
fsr-3920	136	3	t.	t.	PROPN
fsr-3920	136	4	cherin	cherin	PROPN
fsr-3920	136	5	/	/	SYM
fsr-3920	136	6	financial	financial	ADJ
fsr-3920	136	7	services	service	NOUN
fsr-3920	136	8	review	review	VERB
fsr-3920	136	9	9	9	NUM
fsr-3920	136	10	(	(	PUNCT
fsr-3920	136	11	2000	2000	NUM
fsr-3920	136	12	)	)	PUNCT
fsr-3920	137	1	183–195	183–195	NUM
fsr-3920	137	2	withdrawal	withdrawal	NOUN
fsr-3920	137	3	each	each	PRON
fsr-3920	137	4	and	and	CCONJ
fsr-3920	137	5	every	every	DET
fsr-3920	137	6	year	year	NOUN
fsr-3920	137	7	,	,	PUNCT
fsr-3920	137	8	and	and	CCONJ
fsr-3920	137	9	at	at	ADP
fsr-3920	137	10	the	the	DET
fsr-3920	137	11	earliest	early	ADJ
fsr-3920	137	12	opportunity	opportunity	NOUN
fsr-3920	137	13	.	.	PUNCT
fsr-3920	138	1	likewise	likewise	ADV
fsr-3920	138	2	,	,	PUNCT
fsr-3920	138	3	one	one	PRON
fsr-3920	138	4	can	can	AUX
fsr-3920	138	5	assume	assume	VERB
fsr-3920	138	6	that	that	SCONJ
fsr-3920	138	7	withdrawal	withdrawal	NOUN
fsr-3920	138	8	will	will	AUX
fsr-3920	138	9	occur	occur	VERB
fsr-3920	138	10	if	if	SCONJ
fsr-3920	138	11	a	a	DET
fsr-3920	138	12	provision	provision	NOUN
fsr-3920	138	13	permitting	permit	VERB
fsr-3920	138	14	a	a	DET
fsr-3920	138	15	specific	specific	ADJ
fsr-3920	138	16	sum	sum	NOUN
fsr-3920	138	17	to	to	PART
fsr-3920	138	18	be	be	AUX
fsr-3920	138	19	withdrawn	withdraw	VERB
fsr-3920	138	20	for	for	ADP
fsr-3920	138	21	a	a	DET
fsr-3920	138	22	particular	particular	ADJ
fsr-3920	138	23	purpose	purpose	NOUN
fsr-3920	138	24	(	(	PUNCT
fsr-3920	138	25	for	for	ADP
fsr-3920	138	26	example	example	NOUN
fsr-3920	138	27	,	,	PUNCT
fsr-3920	138	28	up	up	ADP
fsr-3920	138	29	to	to	PART
fsr-3920	138	30	$	$	SYM
fsr-3920	138	31	100,000	100,000	NUM
fsr-3920	138	32	for	for	ADP
fsr-3920	138	33	a	a	DET
fsr-3920	138	34	down	down	ADJ
fsr-3920	138	35	payment	payment	NOUN
fsr-3920	138	36	on	on	ADP
fsr-3920	138	37	a	a	DET
fsr-3920	138	38	home	home	NOUN
fsr-3920	138	39	)	)	PUNCT
fsr-3920	138	40	exists	exist	VERB
fsr-3920	138	41	.	.	PUNCT
fsr-3920	139	1	even	even	ADV
fsr-3920	139	2	if	if	SCONJ
fsr-3920	139	3	the	the	DET
fsr-3920	139	4	withdrawal	withdrawal	NOUN
fsr-3920	139	5	must	must	AUX
fsr-3920	139	6	be	be	AUX
fsr-3920	139	7	delayed	delay	VERB
fsr-3920	139	8	,	,	PUNCT
fsr-3920	139	9	its	its	PRON
fsr-3920	139	10	present	present	ADJ
fsr-3920	139	11	value	value	NOUN
fsr-3920	139	12	can	can	AUX
fsr-3920	139	13	be	be	AUX
fsr-3920	139	14	determined	determine	VERB
fsr-3920	139	15	.	.	PUNCT
fsr-3920	140	1	other	other	ADJ
fsr-3920	140	2	provisions	provision	NOUN
fsr-3920	140	3	,	,	PUNCT
fsr-3920	140	4	such	such	ADJ
fsr-3920	140	5	as	as	ADP
fsr-3920	140	6	trustee	trustee	NOUN
fsr-3920	140	7	fees	fee	NOUN
fsr-3920	140	8	and	and	CCONJ
fsr-3920	140	9	the	the	DET
fsr-3920	140	10	cost	cost	NOUN
fsr-3920	140	11	of	of	ADP
fsr-3920	140	12	accountants	accountant	NOUN
fsr-3920	140	13	to	to	PART
fsr-3920	140	14	prepare	prepare	VERB
fsr-3920	140	15	trust	trust	NOUN
fsr-3920	140	16	income	income	NOUN
fsr-3920	140	17	tax	tax	NOUN
fsr-3920	140	18	returns	return	NOUN
fsr-3920	140	19	,	,	PUNCT
fsr-3920	140	20	can	can	AUX
fsr-3920	140	21	generally	generally	ADV
fsr-3920	140	22	be	be	AUX
fsr-3920	140	23	quantified	quantify	VERB
fsr-3920	140	24	with	with	ADP
fsr-3920	140	25	some	some	DET
fsr-3920	140	26	degree	degree	NOUN
fsr-3920	140	27	of	of	ADP
fsr-3920	140	28	accuracy	accuracy	NOUN
fsr-3920	140	29	.	.	PUNCT
fsr-3920	141	1	the	the	DET
fsr-3920	141	2	trustee	trustee	NOUN
fsr-3920	141	3	fees	fee	NOUN
fsr-3920	141	4	are	be	AUX
fsr-3920	141	5	usually	usually	ADV
fsr-3920	141	6	some	some	DET
fsr-3920	141	7	small	small	ADJ
fsr-3920	141	8	percentage	percentage	NOUN
fsr-3920	141	9	of	of	ADP
fsr-3920	141	10	the	the	DET
fsr-3920	141	11	trust	trust	NOUN
fsr-3920	141	12	’s	’s	PART
fsr-3920	141	13	value	value	NOUN
fsr-3920	141	14	(	(	PUNCT
fsr-3920	141	15	for	for	ADP
fsr-3920	141	16	example	example	NOUN
fsr-3920	141	17	,	,	PUNCT
fsr-3920	141	18	1	1	NUM
fsr-3920	141	19	%	%	NOUN
fsr-3920	141	20	of	of	ADP
fsr-3920	141	21	year	year	NOUN
fsr-3920	141	22	-	-	PUNCT
fsr-3920	141	23	end	end	NOUN
fsr-3920	141	24	corpus	corpus	NOUN
fsr-3920	141	25	value	value	NOUN
fsr-3920	141	26	)	)	PUNCT
fsr-3920	141	27	and	and	CCONJ
fsr-3920	141	28	the	the	DET
fsr-3920	141	29	cost	cost	NOUN
fsr-3920	141	30	of	of	ADP
fsr-3920	141	31	tax	tax	NOUN
fsr-3920	141	32	return	return	NOUN
fsr-3920	141	33	preparation	preparation	NOUN
fsr-3920	141	34	is	be	AUX
fsr-3920	141	35	an	an	DET
fsr-3920	141	36	annually	annually	ADV
fsr-3920	141	37	occurring	occur	VERB
fsr-3920	141	38	expense	expense	NOUN
fsr-3920	141	39	that	that	PRON
fsr-3920	141	40	can	can	AUX
fsr-3920	141	41	easily	easily	ADV
fsr-3920	141	42	be	be	AUX
fsr-3920	141	43	valued	value	VERB
fsr-3920	141	44	.	.	PUNCT
fsr-3920	142	1	6	6	X
fsr-3920	142	2	.	.	X
fsr-3920	142	3	trust	trust	NOUN
fsr-3920	142	4	provisions	provision	NOUN
fsr-3920	142	5	that	that	PRON
fsr-3920	142	6	can	can	AUX
fsr-3920	142	7	not	not	PART
fsr-3920	142	8	be	be	AUX
fsr-3920	142	9	quantified	quantify	VERB
fsr-3920	142	10	and	and	CCONJ
fsr-3920	142	11	their	their	PRON
fsr-3920	142	12	effect	effect	NOUN
fsr-3920	142	13	on	on	ADP
fsr-3920	142	14	valuation	valuation	NOUN
fsr-3920	142	15	provisions	provision	NOUN
fsr-3920	142	16	that	that	PRON
fsr-3920	142	17	can	can	AUX
fsr-3920	142	18	not	not	PART
fsr-3920	142	19	be	be	AUX
fsr-3920	142	20	precisely	precisely	ADV
fsr-3920	142	21	valued	value	VERB
fsr-3920	142	22	are	be	AUX
fsr-3920	142	23	those	those	PRON
fsr-3920	142	24	that	that	PRON
fsr-3920	142	25	allow	allow	VERB
fsr-3920	142	26	considerable	considerable	ADJ
fsr-3920	142	27	discretion	discretion	NOUN
fsr-3920	142	28	as	as	ADP
fsr-3920	142	29	to	to	ADP
fsr-3920	142	30	the	the	DET
fsr-3920	142	31	amount	amount	NOUN
fsr-3920	142	32	and	and	CCONJ
fsr-3920	142	33	timing	timing	NOUN
fsr-3920	142	34	of	of	ADP
fsr-3920	142	35	distributions	distribution	NOUN
fsr-3920	142	36	of	of	ADP
fsr-3920	142	37	corpus	corpus	PROPN
fsr-3920	142	38	.	.	PUNCT
fsr-3920	143	1	included	include	VERB
fsr-3920	143	2	in	in	ADP
fsr-3920	143	3	this	this	DET
fsr-3920	143	4	category	category	NOUN
fsr-3920	143	5	are	be	AUX
fsr-3920	143	6	powers	power	NOUN
fsr-3920	143	7	held	hold	VERB
fsr-3920	143	8	by	by	ADP
fsr-3920	143	9	an	an	DET
fsr-3920	143	10	independent	independent	ADJ
fsr-3920	143	11	trustee	trustee	NOUN
fsr-3920	143	12	where	where	SCONJ
fsr-3920	143	13	the	the	DET
fsr-3920	143	14	beneficiary	beneficiary	NOUN
fsr-3920	143	15	’s	’s	PART
fsr-3920	143	16	needs	need	NOUN
fsr-3920	143	17	must	must	AUX
fsr-3920	143	18	be	be	AUX
fsr-3920	143	19	taken	take	VERB
fsr-3920	143	20	into	into	ADP
fsr-3920	143	21	account	account	NOUN
fsr-3920	143	22	.	.	PUNCT
fsr-3920	144	1	such	such	ADJ
fsr-3920	144	2	powers	power	NOUN
fsr-3920	144	3	might	might	AUX
fsr-3920	144	4	be	be	AUX
fsr-3920	144	5	those	those	PRON
fsr-3920	144	6	limited	limit	VERB
fsr-3920	144	7	by	by	ADP
fsr-3920	144	8	an	an	DET
fsr-3920	144	9	ascertainable	ascertainable	ADJ
fsr-3920	144	10	standard	standard	NOUN
fsr-3920	144	11	.	.	PUNCT
fsr-3920	145	1	for	for	ADP
fsr-3920	145	2	example	example	NOUN
fsr-3920	145	3	,	,	PUNCT
fsr-3920	145	4	if	if	SCONJ
fsr-3920	145	5	the	the	DET
fsr-3920	145	6	income	income	NOUN
fsr-3920	145	7	beneficiary	beneficiary	NOUN
fsr-3920	145	8	is	be	AUX
fsr-3920	145	9	in	in	ADP
fsr-3920	145	10	need	need	NOUN
fsr-3920	145	11	of	of	ADP
fsr-3920	145	12	extra	extra	ADJ
fsr-3920	145	13	money	money	NOUN
fsr-3920	145	14	immediately	immediately	ADV
fsr-3920	145	15	,	,	PUNCT
fsr-3920	145	16	will	will	AUX
fsr-3920	145	17	this	this	PRON
fsr-3920	145	18	be	be	AUX
fsr-3920	145	19	true	true	ADJ
fsr-3920	145	20	in	in	ADP
fsr-3920	145	21	the	the	DET
fsr-3920	145	22	future	future	NOUN
fsr-3920	145	23	?	?	PUNCT
fsr-3920	146	1	or	or	CCONJ
fsr-3920	146	2	,	,	PUNCT
fsr-3920	146	3	if	if	SCONJ
fsr-3920	146	4	wealthy	wealthy	ADJ
fsr-3920	146	5	now	now	ADV
fsr-3920	146	6	,	,	PUNCT
fsr-3920	146	7	will	will	AUX
fsr-3920	146	8	he	he	PRON
fsr-3920	146	9	or	or	CCONJ
fsr-3920	146	10	she	she	PRON
fsr-3920	146	11	be	be	VERB
fsr-3920	146	12	able	able	ADJ
fsr-3920	146	13	to	to	PART
fsr-3920	146	14	maintain	maintain	VERB
fsr-3920	146	15	that	that	DET
fsr-3920	146	16	level	level	NOUN
fsr-3920	146	17	of	of	ADP
fsr-3920	146	18	wealth	wealth	NOUN
fsr-3920	146	19	?	?	PUNCT
fsr-3920	147	1	obviously	obviously	ADV
fsr-3920	147	2	,	,	PUNCT
fsr-3920	147	3	the	the	DET
fsr-3920	147	4	beneficiary	beneficiary	NOUN
fsr-3920	147	5	’s	’s	PART
fsr-3920	147	6	immediate	immediate	ADJ
fsr-3920	147	7	circumstances	circumstance	NOUN
fsr-3920	147	8	will	will	AUX
fsr-3920	147	9	be	be	AUX
fsr-3920	147	10	given	give	VERB
fsr-3920	147	11	some	some	DET
fsr-3920	147	12	weight	weight	NOUN
fsr-3920	147	13	,	,	PUNCT
fsr-3920	147	14	but	but	CCONJ
fsr-3920	147	15	how	how	SCONJ
fsr-3920	147	16	much	much	ADJ
fsr-3920	147	17	is	be	AUX
fsr-3920	147	18	open	open	ADJ
fsr-3920	147	19	to	to	ADP
fsr-3920	147	20	argument	argument	NOUN
fsr-3920	147	21	.	.	PUNCT
fsr-3920	148	1	needless	needless	ADJ
fsr-3920	148	2	to	to	PART
fsr-3920	148	3	say	say	VERB
fsr-3920	148	4	,	,	PUNCT
fsr-3920	148	5	the	the	PRON
fsr-3920	148	6	poorer	poor	ADJ
fsr-3920	148	7	the	the	DET
fsr-3920	148	8	income	income	NOUN
fsr-3920	148	9	beneficiary	beneficiary	NOUN
fsr-3920	148	10	,	,	PUNCT
fsr-3920	148	11	the	the	PRON
fsr-3920	148	12	stronger	strong	ADJ
fsr-3920	148	13	the	the	DET
fsr-3920	148	14	case	case	NOUN
fsr-3920	148	15	for	for	ADP
fsr-3920	148	16	distributions	distribution	NOUN
fsr-3920	148	17	of	of	ADP
fsr-3920	148	18	corpus	corpus	NOUN
fsr-3920	148	19	and	and	CCONJ
fsr-3920	148	20	the	the	DET
fsr-3920	148	21	lower	low	ADJ
fsr-3920	148	22	the	the	DET
fsr-3920	148	23	value	value	NOUN
fsr-3920	148	24	of	of	ADP
fsr-3920	148	25	the	the	DET
fsr-3920	148	26	remainder	remainder	NOUN
fsr-3920	148	27	interest	interest	NOUN
fsr-3920	148	28	.	.	PUNCT
fsr-3920	149	1	naturally	naturally	ADV
fsr-3920	149	2	,	,	PUNCT
fsr-3920	149	3	the	the	DET
fsr-3920	149	4	reverse	reverse	NOUN
fsr-3920	149	5	is	be	AUX
fsr-3920	149	6	true	true	ADJ
fsr-3920	149	7	if	if	SCONJ
fsr-3920	149	8	the	the	DET
fsr-3920	149	9	income	income	NOUN
fsr-3920	149	10	beneficiary	beneficiary	NOUN
fsr-3920	149	11	is	be	AUX
fsr-3920	149	12	wealthy	wealthy	ADJ
fsr-3920	149	13	or	or	CCONJ
fsr-3920	149	14	if	if	SCONJ
fsr-3920	149	15	the	the	DET
fsr-3920	149	16	trust	trust	NOUN
fsr-3920	149	17	itself	itself	PRON
fsr-3920	149	18	is	be	AUX
fsr-3920	149	19	so	so	ADV
fsr-3920	149	20	large	large	ADJ
fsr-3920	149	21	that	that	SCONJ
fsr-3920	149	22	the	the	DET
fsr-3920	149	23	income	income	NOUN
fsr-3920	149	24	throw	throw	NOUN
fsr-3920	149	25	-	-	PUNCT
fsr-3920	149	26	off	off	NOUN
fsr-3920	149	27	by	by	ADP
fsr-3920	149	28	itself	itself	PRON
fsr-3920	149	29	will	will	AUX
fsr-3920	149	30	make	make	VERB
fsr-3920	149	31	the	the	DET
fsr-3920	149	32	beneficiary	beneficiary	NOUN
fsr-3920	149	33	affluent	affluent	ADJ
fsr-3920	149	34	.	.	PUNCT
fsr-3920	150	1	other	other	ADJ
fsr-3920	150	2	provisions	provision	NOUN
fsr-3920	150	3	whose	whose	DET
fsr-3920	150	4	impact	impact	NOUN
fsr-3920	150	5	on	on	ADP
fsr-3920	150	6	the	the	DET
fsr-3920	150	7	remainder	remainder	NOUN
fsr-3920	150	8	interest	interest	NOUN
fsr-3920	150	9	can	can	AUX
fsr-3920	150	10	not	not	PART
fsr-3920	150	11	be	be	AUX
fsr-3920	150	12	precisely	precisely	ADV
fsr-3920	150	13	measured	measure	VERB
fsr-3920	150	14	include	include	NOUN
fsr-3920	150	15	:	:	PUNCT
fsr-3920	150	16	circumstances	circumstance	NOUN
fsr-3920	150	17	relating	relate	VERB
fsr-3920	150	18	to	to	ADP
fsr-3920	150	19	the	the	DET
fsr-3920	150	20	income	income	NOUN
fsr-3920	150	21	beneficiary	beneficiary	NOUN
fsr-3920	150	22	such	such	ADJ
fsr-3920	150	23	as	as	ADP
fsr-3920	150	24	y	y	PROPN
fsr-3920	150	25	his	his	PRON
fsr-3920	150	26	or	or	CCONJ
fsr-3920	150	27	her	her	PRON
fsr-3920	150	28	health	health	NOUN
fsr-3920	150	29	y	y	PROPN
fsr-3920	150	30	whether	whether	SCONJ
fsr-3920	150	31	he	he	PRON
fsr-3920	150	32	or	or	CCONJ
fsr-3920	150	33	she	she	PRON
fsr-3920	150	34	has	have	VERB
fsr-3920	150	35	medical	medical	ADJ
fsr-3920	150	36	insurance	insurance	NOUN
fsr-3920	150	37	y	y	PROPN
fsr-3920	150	38	his	his	PRON
fsr-3920	150	39	or	or	CCONJ
fsr-3920	150	40	her	her	PRON
fsr-3920	150	41	lifestyle	lifestyle	NOUN
fsr-3920	150	42	(	(	PUNCT
fsr-3920	150	43	for	for	ADP
fsr-3920	150	44	example	example	NOUN
fsr-3920	150	45	,	,	PUNCT
fsr-3920	150	46	is	be	AUX
fsr-3920	150	47	he	he	PRON
fsr-3920	150	48	or	or	CCONJ
fsr-3920	150	49	she	she	PRON
fsr-3920	150	50	a	a	DET
fsr-3920	150	51	smoker	smoker	NOUN
fsr-3920	150	52	or	or	CCONJ
fsr-3920	150	53	nonsmoker	nonsmoker	NOUN
fsr-3920	150	54	,	,	PUNCT
fsr-3920	150	55	a	a	DET
fsr-3920	150	56	nondrinker	nondrinker	NOUN
fsr-3920	150	57	,	,	PUNCT
fsr-3920	150	58	a	a	DET
fsr-3920	150	59	social	social	ADJ
fsr-3920	150	60	drinker	drinker	NOUN
fsr-3920	150	61	,	,	PUNCT
fsr-3920	150	62	or	or	CCONJ
fsr-3920	150	63	a	a	DET
fsr-3920	150	64	problem	problem	NOUN
fsr-3920	150	65	drinker	drinker	NOUN
fsr-3920	150	66	?	?	PUNCT
fsr-3920	150	67	)	)	PUNCT
fsr-3920	151	1	matters	matter	NOUN
fsr-3920	151	2	relating	relate	VERB
fsr-3920	151	3	to	to	ADP
fsr-3920	151	4	the	the	DET
fsr-3920	151	5	trust	trust	NOUN
fsr-3920	151	6	such	such	ADJ
fsr-3920	151	7	as	as	ADP
fsr-3920	151	8	y	y	PROPN
fsr-3920	151	9	the	the	DET
fsr-3920	151	10	relationship	relationship	NOUN
fsr-3920	151	11	between	between	ADP
fsr-3920	151	12	the	the	DET
fsr-3920	151	13	trustee	trustee	NOUN
fsr-3920	151	14	and	and	CCONJ
fsr-3920	151	15	the	the	DET
fsr-3920	151	16	income	income	NOUN
fsr-3920	151	17	beneficiary	beneficiary	NOUN
fsr-3920	151	18	y	y	PROPN
fsr-3920	151	19	whether	whether	SCONJ
fsr-3920	151	20	there	there	PRON
fsr-3920	151	21	is	be	VERB
fsr-3920	151	22	a	a	DET
fsr-3920	151	23	provision	provision	NOUN
fsr-3920	151	24	specifying	specify	VERB
fsr-3920	151	25	that	that	SCONJ
fsr-3920	151	26	the	the	DET
fsr-3920	151	27	income	income	NOUN
fsr-3920	151	28	beneficiary	beneficiary	NOUN
fsr-3920	151	29	’s	’s	PART
fsr-3920	151	30	interest	interest	NOUN
fsr-3920	151	31	takes	take	VERB
fsr-3920	151	32	preference	preference	NOUN
fsr-3920	151	33	over	over	ADP
fsr-3920	151	34	that	that	PRON
fsr-3920	151	35	of	of	ADP
fsr-3920	151	36	the	the	DET
fsr-3920	151	37	remaindermen	remainderman	NOUN
fsr-3920	151	38	y	y	PROPN
fsr-3920	151	39	the	the	DET
fsr-3920	151	40	restrictions	restriction	NOUN
fsr-3920	151	41	in	in	ADP
fsr-3920	151	42	the	the	DET
fsr-3920	151	43	trust	trust	NOUN
fsr-3920	151	44	regarding	regard	VERB
fsr-3920	151	45	the	the	DET
fsr-3920	151	46	types	type	NOUN
fsr-3920	151	47	of	of	ADP
fsr-3920	151	48	investments	investment	NOUN
fsr-3920	151	49	that	that	PRON
fsr-3920	151	50	can	can	AUX
fsr-3920	151	51	be	be	AUX
fsr-3920	151	52	made	make	VERB
fsr-3920	151	53	by	by	ADP
fsr-3920	151	54	the	the	DET
fsr-3920	151	55	trustee	trustee	NOUN
fsr-3920	151	56	(	(	PUNCT
fsr-3920	151	57	state	state	NOUN
fsr-3920	151	58	laws	law	NOUN
fsr-3920	151	59	generally	generally	ADV
fsr-3920	151	60	favor	favor	VERB
fsr-3920	151	61	diversified	diversified	ADJ
fsr-3920	151	62	portfolios	portfolio	NOUN
fsr-3920	151	63	for	for	ADP
fsr-3920	151	64	trusts	trust	NOUN
fsr-3920	151	65	.	.	PUNCT
fsr-3920	152	1	the	the	DET
fsr-3920	152	2	uniform	uniform	ADJ
fsr-3920	152	3	probate	probate	NOUN
fsr-3920	152	4	investor	investor	NOUN
fsr-3920	152	5	act	act	NOUN
fsr-3920	152	6	adopted	adopt	VERB
fsr-3920	152	7	by	by	ADP
fsr-3920	152	8	many	many	ADJ
fsr-3920	152	9	states	state	NOUN
fsr-3920	152	10	makes	make	VERB
fsr-3920	152	11	trust	trust	NOUN
fsr-3920	152	12	asset	asset	NOUN
fsr-3920	152	13	diversification	diversification	NOUN
fsr-3920	152	14	the	the	DET
fsr-3920	152	15	general	general	ADJ
fsr-3920	152	16	rule	rule	NOUN
fsr-3920	152	17	,	,	PUNCT
fsr-3920	152	18	e.g.	e.g.	ADV
fsr-3920	152	19	,	,	PUNCT
fsr-3920	152	20	ca	can	AUX
fsr-3920	152	21	probate	probate	VERB
fsr-3920	152	22	code	code	NOUN
fsr-3920	152	23	§	§	NOUN
fsr-3920	152	24	16048	16048	NUM
fsr-3920	152	25	:	:	PUNCT
fsr-3920	152	26	“	"	PUNCT
fsr-3920	152	27	in	in	ADP
fsr-3920	152	28	making	make	VERB
fsr-3920	152	29	and	and	CCONJ
fsr-3920	152	30	implementing	implement	VERB
fsr-3920	152	31	investment	investment	NOUN
fsr-3920	152	32	decisions	decision	NOUN
fsr-3920	152	33	,	,	PUNCT
fsr-3920	152	34	the	the	DET
fsr-3920	152	35	trustee	trustee	NOUN
fsr-3920	152	36	has	have	VERB
fsr-3920	152	37	a	a	DET
fsr-3920	152	38	duty	duty	NOUN
fsr-3920	152	39	to	to	PART
fsr-3920	152	40	diversify	diversify	VERB
fsr-3920	152	41	the	the	DET
fsr-3920	152	42	investments	investment	NOUN
fsr-3920	152	43	of	of	ADP
fsr-3920	152	44	the	the	DET
fsr-3920	152	45	trust	trust	NOUN
fsr-3920	152	46	unless	unless	SCONJ
fsr-3920	152	47	,	,	PUNCT
fsr-3920	152	48	under	under	ADP
fsr-3920	152	49	the	the	DET
fsr-3920	152	50	circumstances	circumstance	NOUN
fsr-3920	152	51	,	,	PUNCT
fsr-3920	152	52	it	it	PRON
fsr-3920	152	53	is	be	AUX
fsr-3920	152	54	prudent	prudent	ADJ
fsr-3920	152	55	not	not	PART
fsr-3920	152	56	to	to	PART
fsr-3920	152	57	do	do	VERB
fsr-3920	152	58	so	so	ADV
fsr-3920	152	59	.	.	PUNCT
fsr-3920	152	60	”	"	PUNCT
fsr-3920	153	1	however	however	ADV
fsr-3920	153	2	a	a	DET
fsr-3920	153	3	restrictive	restrictive	ADJ
fsr-3920	153	4	clause	clause	NOUN
fsr-3920	153	5	in	in	ADP
fsr-3920	153	6	a	a	DET
fsr-3920	153	7	trust	trust	NOUN
fsr-3920	153	8	190	190	NUM
fsr-3920	153	9	j.c	j.c	PROPN
fsr-3920	153	10	.	.	PROPN
fsr-3920	153	11	bost	bost	PROPN
fsr-3920	153	12	,	,	PUNCT
fsr-3920	153	13	t.	t.	PROPN
fsr-3920	153	14	cherin	cherin	PROPN
fsr-3920	153	15	/	/	SYM
fsr-3920	153	16	financial	financial	ADJ
fsr-3920	153	17	services	service	NOUN
fsr-3920	153	18	review	review	VERB
fsr-3920	153	19	9	9	NUM
fsr-3920	153	20	(	(	PUNCT
fsr-3920	153	21	2000	2000	NUM
fsr-3920	153	22	)	)	PUNCT
fsr-3920	154	1	183–195	183–195	NUM
fsr-3920	154	2	would	would	AUX
fsr-3920	154	3	have	have	VERB
fsr-3920	154	4	to	to	PART
fsr-3920	154	5	be	be	AUX
fsr-3920	154	6	followed	follow	VERB
fsr-3920	154	7	unless	unless	SCONJ
fsr-3920	154	8	the	the	DET
fsr-3920	154	9	trustee	trustee	NOUN
fsr-3920	154	10	obtained	obtain	VERB
fsr-3920	154	11	court	court	NOUN
fsr-3920	154	12	approval	approval	NOUN
fsr-3920	154	13	to	to	PART
fsr-3920	154	14	invest	invest	VERB
fsr-3920	154	15	differently	differently	ADV
fsr-3920	154	16	.	.	PUNCT
fsr-3920	154	17	)	)	PUNCT
fsr-3920	155	1	y	y	PROPN
fsr-3920	155	2	the	the	DET
fsr-3920	155	3	extent	extent	NOUN
fsr-3920	155	4	to	to	PART
fsr-3920	155	5	which	which	PRON
fsr-3920	155	6	the	the	DET
fsr-3920	155	7	trust	trust	NOUN
fsr-3920	155	8	incurs	incur	VERB
fsr-3920	155	9	transaction	transaction	NOUN
fsr-3920	155	10	costs	cost	NOUN
fsr-3920	155	11	,	,	PUNCT
fsr-3920	155	12	including	include	VERB
fsr-3920	155	13	commissions	commission	NOUN
fsr-3920	155	14	,	,	PUNCT
fsr-3920	155	15	capital	capital	NOUN
fsr-3920	155	16	gains	gain	NOUN
fsr-3920	155	17	taxes	taxis	NOUN
fsr-3920	155	18	,	,	PUNCT
fsr-3920	155	19	and	and	CCONJ
fsr-3920	155	20	investment	investment	NOUN
fsr-3920	155	21	advisory	advisory	NOUN
fsr-3920	155	22	fees	fee	NOUN
fsr-3920	155	23	the	the	DET
fsr-3920	155	24	circumstances	circumstance	NOUN
fsr-3920	155	25	of	of	ADP
fsr-3920	155	26	the	the	DET
fsr-3920	155	27	remaindermen	remainderman	NOUN
fsr-3920	155	28	such	such	ADJ
fsr-3920	155	29	as	as	ADP
fsr-3920	155	30	y	y	PROPN
fsr-3920	155	31	the	the	DET
fsr-3920	155	32	possibility	possibility	NOUN
fsr-3920	155	33	of	of	ADP
fsr-3920	155	34	adverse	adverse	ADJ
fsr-3920	155	35	publicity	publicity	NOUN
fsr-3920	155	36	if	if	SCONJ
fsr-3920	155	37	a	a	DET
fsr-3920	155	38	“	"	PUNCT
fsr-3920	155	39	deal”is	deal”is	NOUN
fsr-3920	155	40	struck	strike	VERB
fsr-3920	155	41	or	or	CCONJ
fsr-3920	155	42	being	be	AUX
fsr-3920	155	43	deemed	deem	VERB
fsr-3920	155	44	heartless	heartless	ADJ
fsr-3920	155	45	if	if	SCONJ
fsr-3920	155	46	one	one	PRON
fsr-3920	155	47	is	be	AUX
fsr-3920	155	48	not	not	PART
fsr-3920	155	49	struck	strike	VERB
fsr-3920	155	50	y	y	PROPN
fsr-3920	155	51	one	one	NUM
fsr-3920	155	52	or	or	CCONJ
fsr-3920	155	53	more	more	ADJ
fsr-3920	155	54	of	of	ADP
fsr-3920	155	55	the	the	DET
fsr-3920	155	56	remaindermen	remainderman	NOUN
fsr-3920	155	57	being	be	AUX
fsr-3920	155	58	a	a	DET
fsr-3920	155	59	minor	minor	ADJ
fsr-3920	155	60	(	(	PUNCT
fsr-3920	155	61	here	here	ADV
fsr-3920	155	62	,	,	PUNCT
fsr-3920	155	63	court	court	NOUN
fsr-3920	155	64	approval	approval	NOUN
fsr-3920	155	65	of	of	ADP
fsr-3920	155	66	a	a	DET
fsr-3920	155	67	“	"	PUNCT
fsr-3920	155	68	buyout	buyout	NOUN
fsr-3920	155	69	”	"	PUNCT
fsr-3920	155	70	may	may	AUX
fsr-3920	155	71	be	be	AUX
fsr-3920	155	72	required	require	VERB
fsr-3920	155	73	.	.	PUNCT
fsr-3920	156	1	and	and	CCONJ
fsr-3920	156	2	a	a	DET
fsr-3920	156	3	court	court	NOUN
fsr-3920	156	4	may	may	AUX
fsr-3920	156	5	require	require	VERB
fsr-3920	156	6	the	the	DET
fsr-3920	156	7	appointment	appointment	NOUN
fsr-3920	156	8	of	of	ADP
fsr-3920	156	9	an	an	DET
fsr-3920	156	10	attorney	attorney	NOUN
fsr-3920	156	11	to	to	PART
fsr-3920	156	12	represent	represent	VERB
fsr-3920	156	13	the	the	DET
fsr-3920	156	14	“	"	PUNCT
fsr-3920	156	15	best	good	ADJ
fsr-3920	156	16	interest	interest	NOUN
fsr-3920	156	17	”	"	PUNCT
fsr-3920	156	18	of	of	ADP
fsr-3920	156	19	the	the	DET
fsr-3920	156	20	minor	minor	ADJ
fsr-3920	156	21	.	.	PUNCT
fsr-3920	157	1	his	his	PRON
fsr-3920	157	2	or	or	CCONJ
fsr-3920	157	3	her	her	PRON
fsr-3920	157	4	understanding	understanding	NOUN
fsr-3920	157	5	of	of	ADP
fsr-3920	157	6	present	present	ADJ
fsr-3920	157	7	value	value	NOUN
fsr-3920	157	8	concepts	concept	NOUN
fsr-3920	157	9	and	and	CCONJ
fsr-3920	157	10	the	the	DET
fsr-3920	157	11	ensuing	ensue	VERB
fsr-3920	157	12	benefits	benefit	NOUN
fsr-3920	157	13	of	of	ADP
fsr-3920	157	14	such	such	DET
fsr-3920	157	15	an	an	DET
fsr-3920	157	16	arrangement	arrangement	NOUN
fsr-3920	157	17	may	may	AUX
fsr-3920	157	18	be	be	AUX
fsr-3920	157	19	lacking	lack	VERB
fsr-3920	157	20	.	.	PUNCT
fsr-3920	157	21	)	)	PUNCT
fsr-3920	158	1	7	7	X
fsr-3920	158	2	.	.	X
fsr-3920	158	3	valuation	valuation	NOUN
fsr-3920	158	4	:	:	PUNCT
fsr-3920	158	5	a	a	DET
fsr-3920	158	6	complex	complex	ADJ
fsr-3920	158	7	example	example	NOUN
fsr-3920	158	8	based	base	VERB
fsr-3920	158	9	on	on	ADP
fsr-3920	158	10	an	an	DET
fsr-3920	158	11	actual	actual	ADJ
fsr-3920	158	12	case	case	NOUN
fsr-3920	158	13	the	the	DET
fsr-3920	158	14	following	follow	VERB
fsr-3920	158	15	hypothetical	hypothetical	ADJ
fsr-3920	158	16	example	example	NOUN
fsr-3920	158	17	is	be	AUX
fsr-3920	158	18	based	base	VERB
fsr-3920	158	19	on	on	ADP
fsr-3920	158	20	an	an	DET
fsr-3920	158	21	actual	actual	ADJ
fsr-3920	158	22	case	case	NOUN
fsr-3920	158	23	.	.	PUNCT
fsr-3920	159	1	the	the	DET
fsr-3920	159	2	successfully	successfully	ADV
fsr-3920	159	3	concluded	conclude	VERB
fsr-3920	159	4	negotiations	negotiation	NOUN
fsr-3920	159	5	took	take	VERB
fsr-3920	159	6	place	place	NOUN
fsr-3920	159	7	several	several	ADJ
fsr-3920	159	8	years	year	NOUN
fsr-3920	159	9	ago	ago	ADV
fsr-3920	159	10	.	.	PUNCT
fsr-3920	160	1	this	this	DET
fsr-3920	160	2	example	example	NOUN
fsr-3920	160	3	is	be	AUX
fsr-3920	160	4	used	use	VERB
fsr-3920	160	5	to	to	PART
fsr-3920	160	6	present	present	VERB
fsr-3920	160	7	the	the	DET
fsr-3920	160	8	numbers	number	NOUN
fsr-3920	160	9	and	and	CCONJ
fsr-3920	160	10	to	to	PART
fsr-3920	160	11	suggest	suggest	VERB
fsr-3920	160	12	language	language	NOUN
fsr-3920	160	13	for	for	ADP
fsr-3920	160	14	a	a	DET
fsr-3920	160	15	written	write	VERB
fsr-3920	160	16	approach	approach	NOUN
fsr-3920	160	17	to	to	ADP
fsr-3920	160	18	the	the	DET
fsr-3920	160	19	remaindermen	remainderman	NOUN
fsr-3920	160	20	with	with	ADP
fsr-3920	160	21	likely	likely	ADJ
fsr-3920	160	22	responses	response	NOUN
fsr-3920	160	23	and	and	CCONJ
fsr-3920	160	24	appropriate	appropriate	ADJ
fsr-3920	160	25	counter	counter	NOUN
fsr-3920	160	26	responses	response	NOUN
fsr-3920	160	27	included	include	VERB
fsr-3920	160	28	.	.	PUNCT
fsr-3920	161	1	the	the	DET
fsr-3920	161	2	settlor	settlor	NOUN
fsr-3920	161	3	(	(	PUNCT
fsr-3920	161	4	grantor	grantor	NOUN
fsr-3920	161	5	)	)	PUNCT
fsr-3920	161	6	established	establish	VERB
fsr-3920	161	7	a	a	DET
fsr-3920	161	8	living	living	NOUN
fsr-3920	161	9	trust	trust	NOUN
fsr-3920	161	10	,	,	PUNCT
fsr-3920	161	11	retaining	retain	VERB
fsr-3920	161	12	all	all	DET
fsr-3920	161	13	interests	interest	NOUN
fsr-3920	161	14	until	until	ADP
fsr-3920	161	15	his	his	PRON
fsr-3920	161	16	death	death	NOUN
fsr-3920	161	17	.	.	PUNCT
fsr-3920	162	1	upon	upon	SCONJ
fsr-3920	162	2	his	his	PRON
fsr-3920	162	3	death	death	NOUN
fsr-3920	162	4	,	,	PUNCT
fsr-3920	162	5	the	the	DET
fsr-3920	162	6	trust	trust	NOUN
fsr-3920	162	7	became	become	VERB
fsr-3920	162	8	irrevocable	irrevocable	ADJ
fsr-3920	162	9	.	.	PUNCT
fsr-3920	163	1	the	the	DET
fsr-3920	163	2	settlor	settlor	NOUN
fsr-3920	163	3	’s	’s	PART
fsr-3920	163	4	54	54	NUM
fsr-3920	163	5	-	-	PUNCT
fsr-3920	163	6	year	year	NOUN
fsr-3920	163	7	-	-	PUNCT
fsr-3920	163	8	old	old	ADJ
fsr-3920	163	9	son	son	NOUN
fsr-3920	163	10	was	be	AUX
fsr-3920	163	11	given	give	VERB
fsr-3920	163	12	a	a	DET
fsr-3920	163	13	life	life	NOUN
fsr-3920	163	14	estate	estate	NOUN
fsr-3920	163	15	in	in	ADP
fsr-3920	163	16	the	the	DET
fsr-3920	163	17	trust	trust	NOUN
fsr-3920	163	18	,	,	PUNCT
fsr-3920	163	19	with	with	ADP
fsr-3920	163	20	his	his	PRON
fsr-3920	163	21	48	48	NUM
fsr-3920	163	22	-	-	PUNCT
fsr-3920	163	23	year	year	NOUN
fsr-3920	163	24	-	-	PUNCT
fsr-3920	163	25	old	old	ADJ
fsr-3920	163	26	spouse	spouse	NOUN
fsr-3920	163	27	(	(	PUNCT
fsr-3920	163	28	the	the	DET
fsr-3920	163	29	settlor	settlor	NOUN
fsr-3920	163	30	’s	’s	PART
fsr-3920	163	31	daughter	daughter	NOUN
fsr-3920	163	32	-	-	PUNCT
fsr-3920	163	33	in	in	ADP
fsr-3920	163	34	-	-	PUNCT
fsr-3920	163	35	law	law	NOUN
fsr-3920	163	36	)	)	PUNCT
fsr-3920	163	37	receiving	receive	VERB
fsr-3920	163	38	a	a	DET
fsr-3920	163	39	following	follow	VERB
fsr-3920	163	40	life	life	NOUN
fsr-3920	163	41	estate	estate	NOUN
fsr-3920	163	42	in	in	ADP
fsr-3920	163	43	the	the	DET
fsr-3920	163	44	event	event	NOUN
fsr-3920	163	45	she	she	PRON
fsr-3920	163	46	outlived	outlive	VERB
fsr-3920	163	47	him	he	PRON
fsr-3920	163	48	.	.	PUNCT
fsr-3920	164	1	the	the	DET
fsr-3920	164	2	trust	trust	NOUN
fsr-3920	164	3	did	do	AUX
fsr-3920	164	4	not	not	PART
fsr-3920	164	5	condition	condition	VERB
fsr-3920	164	6	her	her	PRON
fsr-3920	164	7	contingent	contingent	ADJ
fsr-3920	164	8	income	income	NOUN
fsr-3920	164	9	interest	interest	NOUN
fsr-3920	164	10	on	on	ADP
fsr-3920	164	11	her	she	PRON
fsr-3920	164	12	being	be	AUX
fsr-3920	164	13	still	still	ADV
fsr-3920	164	14	married	married	ADJ
fsr-3920	164	15	to	to	ADP
fsr-3920	164	16	the	the	DET
fsr-3920	164	17	son	son	NOUN
fsr-3920	164	18	at	at	ADP
fsr-3920	164	19	his	his	PRON
fsr-3920	164	20	death	death	NOUN
fsr-3920	164	21	(	(	PUNCT
fsr-3920	164	22	that	that	ADV
fsr-3920	164	23	is	is	ADV
fsr-3920	164	24	,	,	PUNCT
fsr-3920	164	25	she	she	PRON
fsr-3920	164	26	would	would	AUX
fsr-3920	164	27	have	have	AUX
fsr-3920	164	28	the	the	DET
fsr-3920	164	29	income	income	NOUN
fsr-3920	164	30	interest	interest	NOUN
fsr-3920	164	31	simply	simply	ADV
fsr-3920	164	32	by	by	ADP
fsr-3920	164	33	outliving	outlive	VERB
fsr-3920	164	34	him	he	PRON
fsr-3920	164	35	)	)	PUNCT
fsr-3920	164	36	.	.	PUNCT
fsr-3920	165	1	two	two	NUM
fsr-3920	165	2	highly	highly	ADV
fsr-3920	165	3	regarded	regard	VERB
fsr-3920	165	4	universities	university	NOUN
fsr-3920	165	5	,	,	PUNCT
fsr-3920	165	6	a	a	DET
fsr-3920	165	7	charity	charity	NOUN
fsr-3920	165	8	involved	involve	VERB
fsr-3920	165	9	in	in	ADP
fsr-3920	165	10	the	the	DET
fsr-3920	165	11	law	law	NOUN
fsr-3920	165	12	,	,	PUNCT
fsr-3920	165	13	and	and	CCONJ
fsr-3920	165	14	an	an	DET
fsr-3920	165	15	adult	adult	NOUN
fsr-3920	165	16	grandson	grandson	NOUN
fsr-3920	165	17	were	be	AUX
fsr-3920	165	18	named	name	VERB
fsr-3920	165	19	as	as	ADP
fsr-3920	165	20	the	the	DET
fsr-3920	165	21	remaindermen	remainderman	NOUN
fsr-3920	165	22	,	,	PUNCT
fsr-3920	165	23	each	each	PRON
fsr-3920	165	24	to	to	PART
fsr-3920	165	25	receive	receive	VERB
fsr-3920	165	26	a	a	DET
fsr-3920	165	27	25	25	NUM
fsr-3920	165	28	%	%	NOUN
fsr-3920	165	29	share	share	NOUN
fsr-3920	165	30	.	.	PUNCT
fsr-3920	166	1	when	when	SCONJ
fsr-3920	166	2	the	the	DET
fsr-3920	166	3	settlor	settlor	NOUN
fsr-3920	166	4	died	die	VERB
fsr-3920	166	5	the	the	DET
fsr-3920	166	6	trust	trust	NOUN
fsr-3920	166	7	corpus	corpus	NOUN
fsr-3920	166	8	was	be	AUX
fsr-3920	166	9	worth	worth	ADJ
fsr-3920	166	10	approximately	approximately	ADV
fsr-3920	166	11	$	$	SYM
fsr-3920	166	12	1,390,000	1,390,000	NUM
fsr-3920	166	13	after	after	SCONJ
fsr-3920	166	14	all	all	DET
fsr-3920	166	15	death	death	NOUN
fsr-3920	166	16	taxes	taxis	NOUN
fsr-3920	166	17	had	have	AUX
fsr-3920	166	18	been	be	AUX
fsr-3920	166	19	paid	pay	VERB
fsr-3920	166	20	.	.	PUNCT
fsr-3920	167	1	the	the	DET
fsr-3920	167	2	trust	trust	NOUN
fsr-3920	167	3	terms	term	NOUN
fsr-3920	167	4	allowed	allow	VERB
fsr-3920	167	5	the	the	DET
fsr-3920	167	6	trustee	trustee	NOUN
fsr-3920	167	7	to	to	PART
fsr-3920	167	8	invade	invade	VERB
fsr-3920	167	9	corpus	corpus	NOUN
fsr-3920	167	10	for	for	ADP
fsr-3920	167	11	the	the	DET
fsr-3920	167	12	benefit	benefit	NOUN
fsr-3920	167	13	of	of	ADP
fsr-3920	167	14	the	the	DET
fsr-3920	167	15	income	income	NOUN
fsr-3920	167	16	beneficiary	beneficiary	NOUN
fsr-3920	167	17	based	base	VERB
fsr-3920	167	18	upon	upon	SCONJ
fsr-3920	167	19	an	an	DET
fsr-3920	167	20	ascertainable	ascertainable	ADJ
fsr-3920	167	21	standard	standard	NOUN
fsr-3920	167	22	related	relate	VERB
fsr-3920	167	23	to	to	ADP
fsr-3920	167	24	“	"	PUNCT
fsr-3920	167	25	health	health	NOUN
fsr-3920	167	26	,	,	PUNCT
fsr-3920	167	27	education	education	NOUN
fsr-3920	167	28	,	,	PUNCT
fsr-3920	167	29	support	support	NOUN
fsr-3920	167	30	,	,	PUNCT
fsr-3920	167	31	or	or	CCONJ
fsr-3920	167	32	maintenance	maintenance	NOUN
fsr-3920	167	33	.	.	PUNCT
fsr-3920	167	34	”	"	PUNCT
fsr-3920	168	1	another	another	DET
fsr-3920	168	2	provision	provision	NOUN
fsr-3920	168	3	stated	state	VERB
fsr-3920	168	4	that	that	SCONJ
fsr-3920	168	5	the	the	DET
fsr-3920	168	6	interests	interest	NOUN
fsr-3920	168	7	of	of	ADP
fsr-3920	168	8	the	the	DET
fsr-3920	168	9	income	income	NOUN
fsr-3920	168	10	beneficiaries	beneficiary	NOUN
fsr-3920	168	11	were	be	AUX
fsr-3920	168	12	to	to	PART
fsr-3920	168	13	be	be	AUX
fsr-3920	168	14	considered	consider	VERB
fsr-3920	168	15	before	before	ADP
fsr-3920	168	16	those	those	PRON
fsr-3920	168	17	of	of	ADP
fsr-3920	168	18	the	the	DET
fsr-3920	168	19	remaindermen	remainderman	NOUN
fsr-3920	168	20	.	.	PUNCT
fsr-3920	169	1	and	and	CCONJ
fsr-3920	169	2	,	,	PUNCT
fsr-3920	169	3	yet	yet	ADV
fsr-3920	169	4	another	another	PRON
fsr-3920	169	5	,	,	PUNCT
fsr-3920	169	6	allowed	allow	VERB
fsr-3920	169	7	the	the	DET
fsr-3920	169	8	trustee	trustee	NOUN
fsr-3920	169	9	to	to	PART
fsr-3920	169	10	distribute	distribute	VERB
fsr-3920	169	11	corpus	corpus	NOUN
fsr-3920	169	12	so	so	SCONJ
fsr-3920	169	13	as	as	SCONJ
fsr-3920	169	14	to	to	PART
fsr-3920	169	15	allow	allow	VERB
fsr-3920	169	16	the	the	DET
fsr-3920	169	17	income	income	NOUN
fsr-3920	169	18	beneficiaries	beneficiary	NOUN
fsr-3920	169	19	to	to	PART
fsr-3920	169	20	start	start	VERB
fsr-3920	169	21	a	a	DET
fsr-3920	169	22	business	business	NOUN
fsr-3920	169	23	.	.	PUNCT
fsr-3920	170	1	these	these	DET
fsr-3920	170	2	provisions	provision	NOUN
fsr-3920	170	3	that	that	PRON
fsr-3920	170	4	favored	favor	VERB
fsr-3920	170	5	the	the	DET
fsr-3920	170	6	income	income	NOUN
fsr-3920	170	7	beneficiaries	beneficiary	NOUN
fsr-3920	170	8	,	,	PUNCT
fsr-3920	170	9	and	and	CCONJ
fsr-3920	170	10	the	the	DET
fsr-3920	170	11	fact	fact	NOUN
fsr-3920	170	12	that	that	SCONJ
fsr-3920	170	13	the	the	DET
fsr-3920	170	14	beneficiaries	beneficiary	NOUN
fsr-3920	170	15	were	be	AUX
fsr-3920	170	16	given	give	VERB
fsr-3920	170	17	all	all	DET
fsr-3920	170	18	income	income	NOUN
fsr-3920	170	19	rather	rather	ADV
fsr-3920	170	20	than	than	ADP
fsr-3920	170	21	a	a	DET
fsr-3920	170	22	fixed	fix	VERB
fsr-3920	170	23	dollar	dollar	NOUN
fsr-3920	170	24	or	or	CCONJ
fsr-3920	170	25	fixed	fix	VERB
fsr-3920	170	26	percentage	percentage	NOUN
fsr-3920	170	27	amount	amount	NOUN
fsr-3920	170	28	,	,	PUNCT
fsr-3920	170	29	kept	keep	VERB
fsr-3920	170	30	the	the	DET
fsr-3920	170	31	trust	trust	NOUN
fsr-3920	170	32	from	from	ADP
fsr-3920	170	33	qualifying	qualify	VERB
fsr-3920	170	34	for	for	ADP
fsr-3920	170	35	a	a	DET
fsr-3920	170	36	charitable	charitable	ADJ
fsr-3920	170	37	estate	estate	NOUN
fsr-3920	170	38	tax	tax	NOUN
fsr-3920	170	39	deduction	deduction	NOUN
fsr-3920	170	40	(	(	PUNCT
fsr-3920	170	41	see	see	VERB
fsr-3920	170	42	irc	irc	ADV
fsr-3920	170	43	§	§	NOUN
fsr-3920	170	44	2055	2055	NUM
fsr-3920	170	45	)	)	PUNCT
fsr-3920	170	46	.	.	PUNCT
fsr-3920	171	1	in	in	ADP
fsr-3920	171	2	addition	addition	NOUN
fsr-3920	171	3	to	to	ADP
fsr-3920	171	4	this	this	DET
fsr-3920	171	5	favorable	favorable	ADJ
fsr-3920	171	6	treatment	treatment	NOUN
fsr-3920	171	7	,	,	PUNCT
fsr-3920	171	8	both	both	DET
fsr-3920	171	9	income	income	NOUN
fsr-3920	171	10	beneficiaries	beneficiary	NOUN
fsr-3920	171	11	were	be	AUX
fsr-3920	171	12	in	in	ADP
fsr-3920	171	13	very	very	ADV
fsr-3920	171	14	good	good	ADJ
fsr-3920	171	15	health	health	NOUN
fsr-3920	171	16	.	.	PUNCT
fsr-3920	172	1	in	in	ADP
fsr-3920	172	2	implementing	implement	VERB
fsr-3920	172	3	the	the	DET
fsr-3920	172	4	remaindermen	remainderman	NOUN
fsr-3920	172	5	“	"	PUNCT
fsr-3920	172	6	buyout	buyout	NOUN
fsr-3920	172	7	”	"	PUNCT
fsr-3920	172	8	offer	offer	NOUN
fsr-3920	172	9	,	,	PUNCT
fsr-3920	172	10	several	several	ADJ
fsr-3920	172	11	steps	step	NOUN
fsr-3920	172	12	were	be	AUX
fsr-3920	172	13	crucial	crucial	ADJ
fsr-3920	172	14	.	.	PUNCT
fsr-3920	173	1	first	first	ADV
fsr-3920	173	2	,	,	PUNCT
fsr-3920	173	3	a	a	DET
fsr-3920	173	4	determination	determination	NOUN
fsr-3920	173	5	of	of	ADP
fsr-3920	173	6	the	the	DET
fsr-3920	173	7	appropriate	appropriate	ADJ
fsr-3920	173	8	growth	growth	NOUN
fsr-3920	173	9	rates	rate	NOUN
fsr-3920	173	10	was	be	AUX
fsr-3920	173	11	made	make	VERB
fsr-3920	173	12	for	for	ADP
fsr-3920	173	13	the	the	DET
fsr-3920	173	14	different	different	ADJ
fsr-3920	173	15	components	component	NOUN
fsr-3920	173	16	of	of	ADP
fsr-3920	173	17	the	the	DET
fsr-3920	173	18	initial	initial	ADJ
fsr-3920	173	19	trust	trust	NOUN
fsr-3920	173	20	portfolio	portfolio	NOUN
fsr-3920	173	21	.	.	PUNCT
fsr-3920	174	1	historical	historical	ADJ
fsr-3920	174	2	rates	rate	NOUN
fsr-3920	174	3	of	of	ADP
fsr-3920	174	4	capital	capital	NOUN
fsr-3920	174	5	appreciation	appreciation	NOUN
fsr-3920	174	6	were	be	AUX
fsr-3920	174	7	gathered	gather	VERB
fsr-3920	174	8	fromstocks	fromstock	NOUN
fsr-3920	174	9	,	,	PUNCT
fsr-3920	174	10	bonds	bond	NOUN
fsr-3920	174	11	,	,	PUNCT
fsr-3920	174	12	bills	bill	NOUN
fsr-3920	174	13	,	,	PUNCT
fsr-3920	174	14	and	and	CCONJ
fsr-3920	174	15	inflation	inflation	NOUN
fsr-3920	174	16	1995	1995	NUM
fsr-3920	174	17	yearbook(ibbotson	yearbook(ibbotson	PROPN
fsr-3920	174	18	associates	associate	NOUN
fsr-3920	174	19	,	,	PUNCT
fsr-3920	174	20	1995	1995	NUM
fsr-3920	174	21	,	,	PUNCT
fsr-3920	174	22	chicago	chicago	PROPN
fsr-3920	174	23	,	,	PUNCT
fsr-3920	174	24	il	il	PROPN
fsr-3920	174	25	)	)	PUNCT
fsr-3920	174	26	.	.	PUNCT
fsr-3920	175	1	second	second	ADJ
fsr-3920	175	2	,	,	PUNCT
fsr-3920	175	3	a	a	DET
fsr-3920	175	4	weighted	weight	VERB
fsr-3920	175	5	average	average	NOUN
fsr-3920	175	6	was	be	AUX
fsr-3920	175	7	used	use	VERB
fsr-3920	175	8	to	to	PART
fsr-3920	175	9	determine	determine	VERB
fsr-3920	175	10	the	the	DET
fsr-3920	175	11	growth	growth	NOUN
fsr-3920	175	12	of	of	ADP
fsr-3920	175	13	the	the	DET
fsr-3920	175	14	portfolio	portfolio	NOUN
fsr-3920	175	15	as	as	ADP
fsr-3920	175	16	a	a	DET
fsr-3920	175	17	whole	whole	NOUN
fsr-3920	175	18	.	.	PUNCT
fsr-3920	176	1	table	table	NOUN
fsr-3920	176	2	2	2	NUM
fsr-3920	176	3	portrays	portray	VERB
fsr-3920	176	4	the	the	DET
fsr-3920	176	5	expected	expect	VERB
fsr-3920	176	6	portfolio	portfolio	NOUN
fsr-3920	176	7	growth	growth	NOUN
fsr-3920	176	8	.	.	PUNCT
fsr-3920	177	1	third	third	ADV
fsr-3920	177	2	,	,	PUNCT
fsr-3920	177	3	this	this	DET
fsr-3920	177	4	expected	expect	VERB
fsr-3920	177	5	growth	growth	NOUN
fsr-3920	177	6	rate	rate	NOUN
fsr-3920	177	7	was	be	AUX
fsr-3920	177	8	projected	project	VERB
fsr-3920	177	9	out	out	ADP
fsr-3920	177	10	for	for	ADP
fsr-3920	177	11	a	a	DET
fsr-3920	177	12	38	38	NUM
fsr-3920	177	13	-	-	PUNCT
fsr-3920	177	14	year	year	NOUN
fsr-3920	177	15	joint	joint	ADJ
fsr-3920	177	16	life	life	NOUN
fsr-3920	177	17	expectancy	expectancy	NOUN
fsr-3920	177	18	191j.c	191j.c	PROPN
fsr-3920	177	19	.	.	PUNCT
fsr-3920	177	20	bost	bost	PROPN
fsr-3920	177	21	,	,	PUNCT
fsr-3920	177	22	t.	t.	PROPN
fsr-3920	177	23	cherin	cherin	PROPN
fsr-3920	177	24	/	/	SYM
fsr-3920	177	25	financial	financial	ADJ
fsr-3920	177	26	services	service	NOUN
fsr-3920	177	27	review	review	VERB
fsr-3920	177	28	9	9	NUM
fsr-3920	177	29	(	(	PUNCT
fsr-3920	177	30	2000	2000	NUM
fsr-3920	177	31	)	)	PUNCT
fsr-3920	178	1	183–195	183–195	NUM
fsr-3920	178	2	starting	start	VERB
fsr-3920	178	3	with	with	ADP
fsr-3920	178	4	the	the	DET
fsr-3920	178	5	portfolio	portfolio	NOUN
fsr-3920	178	6	value	value	NOUN
fsr-3920	178	7	of	of	ADP
fsr-3920	178	8	the	the	DET
fsr-3920	178	9	trust	trust	NOUN
fsr-3920	178	10	as	as	ADP
fsr-3920	178	11	of	of	ADP
fsr-3920	178	12	march	march	PROPN
fsr-3920	178	13	31	31	NUM
fsr-3920	178	14	,	,	PUNCT
fsr-3920	178	15	1995	1995	NUM
fsr-3920	178	16	.	.	PUNCT
fsr-3920	179	1	this	this	DET
fsr-3920	179	2	projection	projection	NOUN
fsr-3920	179	3	took	take	VERB
fsr-3920	179	4	into	into	ADP
fsr-3920	179	5	account	account	NOUN
fsr-3920	179	6	the	the	DET
fsr-3920	179	7	capital	capital	NOUN
fsr-3920	179	8	gains	gain	NOUN
fsr-3920	179	9	tax	tax	NOUN
fsr-3920	179	10	(	(	PUNCT
fsr-3920	179	11	combined	combined	ADJ
fsr-3920	179	12	federal	federal	ADJ
fsr-3920	179	13	and	and	CCONJ
fsr-3920	179	14	state	state	NOUN
fsr-3920	179	15	of	of	ADP
fsr-3920	179	16	29	29	NUM
fsr-3920	179	17	%	%	NOUN
fsr-3920	179	18	,	,	PUNCT
fsr-3920	179	19	which	which	PRON
fsr-3920	179	20	one	one	PRON
fsr-3920	179	21	might	might	AUX
fsr-3920	179	22	want	want	VERB
fsr-3920	179	23	to	to	PART
fsr-3920	179	24	reduce	reduce	VERB
fsr-3920	179	25	to	to	ADP
fsr-3920	179	26	22	22	NUM
fsr-3920	179	27	%	%	NOUN
fsr-3920	179	28	,	,	PUNCT
fsr-3920	179	29	or	or	CCONJ
fsr-3920	179	30	even	even	ADV
fsr-3920	179	31	less	less	ADJ
fsr-3920	179	32	,	,	PUNCT
fsr-3920	179	33	in	in	ADP
fsr-3920	179	34	light	light	NOUN
fsr-3920	179	35	of	of	ADP
fsr-3920	179	36	the	the	DET
fsr-3920	179	37	1997	1997	NUM
fsr-3920	179	38	tax	tax	NOUN
fsr-3920	179	39	act	act	PROPN
fsr-3920	179	40	’s	’s	PART
fsr-3920	179	41	capital	capital	NOUN
fsr-3920	179	42	gains	gain	NOUN
fsr-3920	179	43	rate	rate	NOUN
fsr-3920	179	44	reduction	reduction	NOUN
fsr-3920	179	45	)	)	PUNCT
fsr-3920	179	46	on	on	ADP
fsr-3920	179	47	a	a	DET
fsr-3920	179	48	20	20	NUM
fsr-3920	179	49	%	%	NOUN
fsr-3920	179	50	annual	annual	ADJ
fsr-3920	179	51	turnover	turnover	NOUN
fsr-3920	179	52	of	of	ADP
fsr-3920	179	53	the	the	DET
fsr-3920	179	54	portfolio	portfolio	NOUN
fsr-3920	179	55	,	,	PUNCT
fsr-3920	179	56	transaction	transaction	NOUN
fsr-3920	179	57	costs	cost	NOUN
fsr-3920	179	58	of	of	ADP
fsr-3920	179	59	0.5	0.5	NUM
fsr-3920	179	60	%	%	NOUN
fsr-3920	179	61	,	,	PUNCT
fsr-3920	179	62	and	and	CCONJ
fsr-3920	179	63	annual	annual	ADJ
fsr-3920	179	64	trustee	trustee	NOUN
fsr-3920	179	65	’s	’s	PART
fsr-3920	179	66	fees	fee	NOUN
fsr-3920	179	67	charged	charge	VERB
fsr-3920	179	68	to	to	ADP
fsr-3920	179	69	corpus	corpus	NOUN
fsr-3920	179	70	of	of	ADP
fsr-3920	179	71	0.5	0.5	NUM
fsr-3920	179	72	%	%	NOUN
fsr-3920	179	73	of	of	ADP
fsr-3920	179	74	the	the	DET
fsr-3920	179	75	value	value	NOUN
fsr-3920	179	76	of	of	ADP
fsr-3920	179	77	the	the	DET
fsr-3920	179	78	corpus	corpus	NOUN
fsr-3920	179	79	.	.	PUNCT
fsr-3920	180	1	fourth	fourth	ADJ
fsr-3920	180	2	,	,	PUNCT
fsr-3920	180	3	the	the	DET
fsr-3920	180	4	present	present	ADJ
fsr-3920	180	5	value	value	NOUN
fsr-3920	180	6	of	of	ADP
fsr-3920	180	7	the	the	DET
fsr-3920	180	8	trust	trust	NOUN
fsr-3920	180	9	at	at	ADP
fsr-3920	180	10	the	the	DET
fsr-3920	180	11	end	end	NOUN
fsr-3920	180	12	of	of	ADP
fsr-3920	180	13	the	the	DET
fsr-3920	180	14	38	38	NUM
fsr-3920	180	15	years	year	NOUN
fsr-3920	180	16	was	be	AUX
fsr-3920	180	17	calculated	calculate	VERB
fsr-3920	180	18	using	use	VERB
fsr-3920	180	19	9.2	9.2	NUM
fsr-3920	180	20	%	%	NOUN
fsr-3920	180	21	discount	discount	NOUN
fsr-3920	180	22	rate	rate	NOUN
fsr-3920	180	23	,	,	PUNCT
fsr-3920	180	24	which	which	PRON
fsr-3920	180	25	was	be	AUX
fsr-3920	180	26	the	the	DET
fsr-3920	180	27	average	average	ADJ
fsr-3920	180	28	irc	irc	NOUN
fsr-3920	180	29	section	section	NOUN
fsr-3920	180	30	7520	7520	NUM
fsr-3920	180	31	rate	rate	NOUN
fsr-3920	180	32	for	for	ADP
fsr-3920	180	33	the	the	DET
fsr-3920	180	34	months	month	NOUN
fsr-3920	180	35	just	just	ADV
fsr-3920	180	36	preceding	precede	VERB
fsr-3920	180	37	the	the	DET
fsr-3920	180	38	negotiations	negotiation	NOUN
fsr-3920	180	39	.	.	PUNCT
fsr-3920	181	1	based	base	VERB
fsr-3920	181	2	on	on	ADP
fsr-3920	181	3	the	the	DET
fsr-3920	181	4	example	example	NOUN
fsr-3920	181	5	data	datum	NOUN
fsr-3920	181	6	just	just	ADV
fsr-3920	181	7	presented	present	VERB
fsr-3920	181	8	,	,	PUNCT
fsr-3920	181	9	the	the	DET
fsr-3920	181	10	present	present	ADJ
fsr-3920	181	11	value	value	NOUN
fsr-3920	181	12	for	for	ADP
fsr-3920	181	13	the	the	DET
fsr-3920	181	14	trust	trust	NOUN
fsr-3920	181	15	remainder	remainder	NOUN
fsr-3920	181	16	interest	interest	NOUN
fsr-3920	181	17	was	be	AUX
fsr-3920	181	18	$	$	SYM
fsr-3920	181	19	83,177	83,177	NUM
fsr-3920	181	20	.	.	PUNCT
fsr-3920	182	1	therefore	therefore	ADV
fsr-3920	182	2	,	,	PUNCT
fsr-3920	182	3	each	each	DET
fsr-3920	182	4	25	25	NUM
fsr-3920	182	5	%	%	NOUN
fsr-3920	182	6	share	share	NOUN
fsr-3920	182	7	was	be	AUX
fsr-3920	182	8	worth	worth	ADJ
fsr-3920	182	9	$	$	SYM
fsr-3920	182	10	20,794	20,794	NUM
fsr-3920	182	11	,	,	PUNCT
fsr-3920	182	12	which	which	PRON
fsr-3920	182	13	was	be	AUX
fsr-3920	182	14	rounded	round	VERB
fsr-3920	182	15	up	up	ADP
fsr-3920	182	16	to	to	PART
fsr-3920	182	17	$	$	SYM
fsr-3920	182	18	21,000	21,000	NUM
fsr-3920	182	19	as	as	ADP
fsr-3920	182	20	an	an	DET
fsr-3920	182	21	initial	initial	ADJ
fsr-3920	182	22	offer	offer	NOUN
fsr-3920	182	23	.	.	PUNCT
fsr-3920	183	1	it	it	PRON
fsr-3920	183	2	is	be	AUX
fsr-3920	183	3	worth	worth	ADJ
fsr-3920	183	4	mentioning	mention	VERB
fsr-3920	183	5	that	that	SCONJ
fsr-3920	183	6	copies	copy	NOUN
fsr-3920	183	7	of	of	ADP
fsr-3920	183	8	schedules	schedule	NOUN
fsr-3920	183	9	showing	show	VERB
fsr-3920	183	10	the	the	DET
fsr-3920	183	11	growth	growth	NOUN
fsr-3920	183	12	of	of	ADP
fsr-3920	183	13	trust	trust	NOUN
fsr-3920	183	14	assets	asset	NOUN
fsr-3920	183	15	(	(	PUNCT
fsr-3920	183	16	taking	take	VERB
fsr-3920	183	17	into	into	ADP
fsr-3920	183	18	account	account	NOUN
fsr-3920	183	19	taxes	taxis	NOUN
fsr-3920	183	20	,	,	PUNCT
fsr-3920	183	21	transaction	transaction	NOUN
fsr-3920	183	22	costs	cost	NOUN
fsr-3920	183	23	,	,	PUNCT
fsr-3920	183	24	and	and	CCONJ
fsr-3920	183	25	trustee	trustee	NOUN
fsr-3920	183	26	fees	fee	NOUN
fsr-3920	183	27	)	)	PUNCT
fsr-3920	183	28	were	be	AUX
fsr-3920	183	29	attached	attach	VERB
fsr-3920	183	30	to	to	ADP
fsr-3920	183	31	the	the	DET
fsr-3920	183	32	letters	letter	NOUN
fsr-3920	183	33	to	to	ADP
fsr-3920	183	34	the	the	DET
fsr-3920	183	35	remaindermen	remainderman	NOUN
fsr-3920	183	36	.	.	PUNCT
fsr-3920	184	1	in	in	ADP
fsr-3920	184	2	addition	addition	NOUN
fsr-3920	184	3	,	,	PUNCT
fsr-3920	184	4	the	the	DET
fsr-3920	184	5	letters	letter	NOUN
fsr-3920	184	6	set	set	VERB
fsr-3920	184	7	forth	forth	ADP
fsr-3920	184	8	the	the	DET
fsr-3920	184	9	calculation	calculation	NOUN
fsr-3920	184	10	of	of	ADP
fsr-3920	184	11	the	the	DET
fsr-3920	184	12	valuation	valuation	NOUN
fsr-3920	184	13	of	of	ADP
fsr-3920	184	14	the	the	DET
fsr-3920	184	15	income	income	NOUN
fsr-3920	184	16	and	and	CCONJ
fsr-3920	184	17	the	the	DET
fsr-3920	184	18	remainder	remainder	NOUN
fsr-3920	184	19	interest	interest	NOUN
fsr-3920	184	20	,	,	PUNCT
fsr-3920	184	21	as	as	ADV
fsr-3920	184	22	well	well	ADV
fsr-3920	184	23	as	as	ADP
fsr-3920	184	24	the	the	DET
fsr-3920	184	25	assumptions	assumption	NOUN
fsr-3920	184	26	underlying	underlie	VERB
fsr-3920	184	27	those	those	DET
fsr-3920	184	28	calculations	calculation	NOUN
fsr-3920	184	29	.	.	PUNCT
fsr-3920	185	1	moreover	moreover	ADV
fsr-3920	185	2	,	,	PUNCT
fsr-3920	185	3	it	it	PRON
fsr-3920	185	4	should	should	AUX
fsr-3920	185	5	be	be	AUX
fsr-3920	185	6	recognized	recognize	VERB
fsr-3920	185	7	that	that	SCONJ
fsr-3920	185	8	the	the	DET
fsr-3920	185	9	determination	determination	NOUN
fsr-3920	185	10	of	of	ADP
fsr-3920	185	11	an	an	DET
fsr-3920	185	12	appropriate	appropriate	ADJ
fsr-3920	185	13	discount	discount	NOUN
fsr-3920	185	14	rate	rate	NOUN
fsr-3920	185	15	might	might	AUX
fsr-3920	185	16	be	be	AUX
fsr-3920	185	17	a	a	DET
fsr-3920	185	18	sticking	sticking	NOUN
fsr-3920	185	19	point	point	NOUN
fsr-3920	185	20	.	.	PUNCT
fsr-3920	186	1	while	while	SCONJ
fsr-3920	186	2	irc	irc	PROPN
fsr-3920	186	3	section	section	NOUN
fsr-3920	186	4	7520	7520	NUM
fsr-3920	186	5	directs	direct	VERB
fsr-3920	186	6	the	the	DET
fsr-3920	186	7	treasury	treasury	NOUN
fsr-3920	186	8	to	to	PART
fsr-3920	186	9	provide	provide	VERB
fsr-3920	186	10	rates	rate	NOUN
fsr-3920	186	11	for	for	ADP
fsr-3920	186	12	valuing	value	VERB
fsr-3920	186	13	income	income	NOUN
fsr-3920	186	14	and	and	CCONJ
fsr-3920	186	15	remainder	remainder	NOUN
fsr-3920	186	16	interests	interest	NOUN
fsr-3920	186	17	on	on	ADP
fsr-3920	186	18	a	a	DET
fsr-3920	186	19	monthly	monthly	ADJ
fsr-3920	186	20	basis	basis	NOUN
fsr-3920	186	21	,	,	PUNCT
fsr-3920	186	22	income	income	NOUN
fsr-3920	186	23	beneficiaries	beneficiary	NOUN
fsr-3920	186	24	would	would	AUX
fsr-3920	186	25	naturally	naturally	ADV
fsr-3920	186	26	argue	argue	VERB
fsr-3920	186	27	for	for	ADP
fsr-3920	186	28	a	a	DET
fsr-3920	186	29	higher	high	ADJ
fsr-3920	186	30	rate	rate	NOUN
fsr-3920	186	31	while	while	SCONJ
fsr-3920	186	32	the	the	DET
fsr-3920	186	33	remaindermen	remainderman	NOUN
fsr-3920	186	34	would	would	AUX
fsr-3920	186	35	advocate	advocate	VERB
fsr-3920	186	36	a	a	DET
fsr-3920	186	37	lower	low	ADJ
fsr-3920	186	38	one	one	NUM
fsr-3920	186	39	.	.	PUNCT
fsr-3920	187	1	in	in	ADP
fsr-3920	187	2	this	this	DET
fsr-3920	187	3	particular	particular	ADJ
fsr-3920	187	4	case	case	NOUN
fsr-3920	187	5	both	both	DET
fsr-3920	187	6	parties	party	NOUN
fsr-3920	187	7	used	use	VERB
fsr-3920	187	8	the	the	DET
fsr-3920	187	9	9.2	9.2	NUM
fsr-3920	187	10	%	%	NOUN
fsr-3920	187	11	discount	discount	NOUN
fsr-3920	187	12	rate	rate	NOUN
fsr-3920	187	13	for	for	ADP
fsr-3920	187	14	their	their	PRON
fsr-3920	187	15	calculations	calculation	NOUN
fsr-3920	187	16	.	.	PUNCT
fsr-3920	188	1	fifth	fifth	ADJ
fsr-3920	188	2	,	,	PUNCT
fsr-3920	188	3	an	an	DET
fsr-3920	188	4	argument	argument	NOUN
fsr-3920	188	5	was	be	AUX
fsr-3920	188	6	then	then	ADV
fsr-3920	188	7	made	make	VERB
fsr-3920	188	8	that	that	SCONJ
fsr-3920	188	9	,	,	PUNCT
fsr-3920	188	10	given	give	VERB
fsr-3920	188	11	the	the	DET
fsr-3920	188	12	power	power	NOUN
fsr-3920	188	13	to	to	PART
fsr-3920	188	14	withdraw	withdraw	VERB
fsr-3920	188	15	corpus	corpus	NOUN
fsr-3920	188	16	to	to	PART
fsr-3920	188	17	start	start	VERB
fsr-3920	188	18	a	a	DET
fsr-3920	188	19	business	business	NOUN
fsr-3920	188	20	and	and	CCONJ
fsr-3920	188	21	the	the	DET
fsr-3920	188	22	excellent	excellent	ADJ
fsr-3920	188	23	health	health	NOUN
fsr-3920	188	24	of	of	ADP
fsr-3920	188	25	the	the	DET
fsr-3920	188	26	income	income	NOUN
fsr-3920	188	27	beneficiaries	beneficiary	NOUN
fsr-3920	188	28	,	,	PUNCT
fsr-3920	188	29	the	the	DET
fsr-3920	188	30	use	use	NOUN
fsr-3920	188	31	of	of	ADP
fsr-3920	188	32	the	the	DET
fsr-3920	188	33	treasury	treasury	NOUN
fsr-3920	188	34	table	table	NOUN
fsr-3920	188	35	factors	factor	NOUN
fsr-3920	188	36	greatly	greatly	ADV
fsr-3920	188	37	overstated	overstate	VERB
fsr-3920	188	38	the	the	DET
fsr-3920	188	39	remainder	remainder	NOUN
fsr-3920	188	40	values	value	NOUN
fsr-3920	188	41	.	.	PUNCT
fsr-3920	189	1	(	(	PUNCT
fsr-3920	189	2	at	at	ADP
fsr-3920	189	3	the	the	DET
fsr-3920	189	4	same	same	ADJ
fsr-3920	189	5	time	time	NOUN
fsr-3920	189	6	,	,	PUNCT
fsr-3920	189	7	the	the	DET
fsr-3920	189	8	income	income	NOUN
fsr-3920	189	9	beneficiaries	beneficiary	NOUN
fsr-3920	189	10	fully	fully	ADV
fsr-3920	189	11	realized	realize	VERB
fsr-3920	189	12	that	that	SCONJ
fsr-3920	189	13	making	make	VERB
fsr-3920	189	14	an	an	DET
fsr-3920	189	15	offer	offer	NOUN
fsr-3920	189	16	that	that	PRON
fsr-3920	189	17	was	be	AUX
fsr-3920	189	18	ridiculously	ridiculously	ADV
fsr-3920	189	19	low	low	ADJ
fsr-3920	189	20	would	would	AUX
fsr-3920	189	21	create	create	VERB
fsr-3920	189	22	an	an	DET
fsr-3920	189	23	environment	environment	NOUN
fsr-3920	189	24	in	in	ADP
fsr-3920	189	25	which	which	PRON
fsr-3920	189	26	it	it	PRON
fsr-3920	189	27	would	would	AUX
fsr-3920	189	28	not	not	PART
fsr-3920	189	29	be	be	AUX
fsr-3920	189	30	worth	worth	ADJ
fsr-3920	189	31	the	the	DET
fsr-3920	189	32	remaindermen	remainderman	NOUN
fsr-3920	189	33	’s	’s	PART
fsr-3920	189	34	trouble	trouble	NOUN
fsr-3920	189	35	to	to	PART
fsr-3920	189	36	negotiate	negotiate	VERB
fsr-3920	189	37	a	a	DET
fsr-3920	189	38	settlement	settlement	NOUN
fsr-3920	189	39	)	)	PUNCT
fsr-3920	189	40	.	.	PUNCT
fsr-3920	190	1	furthermore	furthermore	ADV
fsr-3920	190	2	,	,	PUNCT
fsr-3920	190	3	it	it	PRON
fsr-3920	190	4	was	be	AUX
fsr-3920	190	5	pointed	point	VERB
fsr-3920	190	6	out	out	ADP
fsr-3920	190	7	that	that	SCONJ
fsr-3920	190	8	some	some	PRON
fsr-3920	190	9	of	of	ADP
fsr-3920	190	10	the	the	DET
fsr-3920	190	11	assumptions	assumption	NOUN
fsr-3920	190	12	regarding	regard	VERB
fsr-3920	190	13	costs	cost	NOUN
fsr-3920	190	14	were	be	AUX
fsr-3920	190	15	conservative	conservative	ADJ
fsr-3920	190	16	,	,	PUNCT
fsr-3920	190	17	resulting	result	VERB
fsr-3920	190	18	in	in	ADP
fsr-3920	190	19	a	a	DET
fsr-3920	190	20	higher	high	ADJ
fsr-3920	190	21	value	value	NOUN
fsr-3920	190	22	of	of	ADP
fsr-3920	190	23	the	the	DET
fsr-3920	190	24	remainder	remainder	NOUN
fsr-3920	190	25	interest	interest	NOUN
fsr-3920	190	26	than	than	SCONJ
fsr-3920	190	27	actual	actual	ADJ
fsr-3920	190	28	practice	practice	NOUN
fsr-3920	190	29	might	might	AUX
fsr-3920	190	30	justify	justify	VERB
fsr-3920	190	31	.	.	PUNCT
fsr-3920	191	1	the	the	DET
fsr-3920	191	2	assumption	assumption	NOUN
fsr-3920	191	3	of	of	ADP
fsr-3920	191	4	a	a	DET
fsr-3920	191	5	20	20	NUM
fsr-3920	191	6	%	%	NOUN
fsr-3920	191	7	turnover	turnover	NOUN
fsr-3920	191	8	per	per	ADP
fsr-3920	191	9	year	year	NOUN
fsr-3920	191	10	in	in	ADP
fsr-3920	191	11	the	the	DET
fsr-3920	191	12	portfolio	portfolio	NOUN
fsr-3920	191	13	is	be	AUX
fsr-3920	191	14	very	very	ADV
fsr-3920	191	15	conservative	conservative	ADJ
fsr-3920	191	16	as	as	SCONJ
fsr-3920	191	17	studies	study	NOUN
fsr-3920	191	18	of	of	ADP
fsr-3920	191	19	mutual	mutual	ADJ
fsr-3920	191	20	funds	fund	NOUN
fsr-3920	191	21	show	show	VERB
fsr-3920	191	22	that	that	SCONJ
fsr-3920	191	23	turnover	turnover	NOUN
fsr-3920	191	24	rates	rate	NOUN
fsr-3920	191	25	generally	generally	ADV
fsr-3920	191	26	exceed	exceed	VERB
fsr-3920	191	27	50	50	NUM
fsr-3920	191	28	%	%	NOUN
fsr-3920	191	29	per	per	ADP
fsr-3920	191	30	year	year	NOUN
fsr-3920	191	31	,	,	PUNCT
fsr-3920	191	32	and	and	CCONJ
fsr-3920	191	33	increased	increase	VERB
fsr-3920	191	34	turnover	turnover	NOUN
fsr-3920	191	35	rates	rate	NOUN
fsr-3920	191	36	accelerate	accelerate	VERB
fsr-3920	191	37	the	the	DET
fsr-3920	191	38	recognition	recognition	NOUN
fsr-3920	191	39	of	of	ADP
fsr-3920	191	40	capital	capital	NOUN
fsr-3920	191	41	gains	gain	NOUN
fsr-3920	191	42	and	and	CCONJ
fsr-3920	191	43	increase	increase	VERB
fsr-3920	191	44	transaction	transaction	NOUN
fsr-3920	191	45	costs	cost	NOUN
fsr-3920	191	46	,	,	PUNCT
fsr-3920	191	47	both	both	PRON
fsr-3920	191	48	of	of	ADP
fsr-3920	191	49	which	which	PRON
fsr-3920	191	50	act	act	VERB
fsr-3920	191	51	as	as	ADP
fsr-3920	191	52	a	a	DET
fsr-3920	191	53	break	break	NOUN
fsr-3920	191	54	on	on	ADP
fsr-3920	191	55	capital	capital	NOUN
fsr-3920	191	56	growth	growth	NOUN
fsr-3920	191	57	.	.	PUNCT
fsr-3920	192	1	finally	finally	ADV
fsr-3920	192	2	,	,	PUNCT
fsr-3920	192	3	since	since	SCONJ
fsr-3920	192	4	this	this	PRON
fsr-3920	192	5	was	be	AUX
fsr-3920	192	6	a	a	DET
fsr-3920	192	7	private	private	ADJ
fsr-3920	192	8	inter	inter	ADJ
fsr-3920	192	9	vivos	vivos	PROPN
fsr-3920	192	10	trust	trust	NOUN
fsr-3920	192	11	,	,	PUNCT
fsr-3920	192	12	the	the	DET
fsr-3920	192	13	income	income	NOUN
fsr-3920	192	14	beneficiaries	beneficiary	NOUN
fsr-3920	192	15	chose	choose	VERB
fsr-3920	192	16	not	not	PART
fsr-3920	192	17	to	to	PART
fsr-3920	192	18	disclose	disclose	VERB
fsr-3920	192	19	to	to	ADP
fsr-3920	192	20	the	the	DET
fsr-3920	192	21	charitable	charitable	ADJ
fsr-3920	192	22	remaindermen	remainderman	NOUN
fsr-3920	192	23	each	each	DET
fsr-3920	192	24	other	other	ADJ
fsr-3920	192	25	’s	’s	PART
fsr-3920	192	26	identity	identity	NOUN
fsr-3920	192	27	until	until	SCONJ
fsr-3920	192	28	all	all	DET
fsr-3920	192	29	four	four	NUM
fsr-3920	192	30	remaindermen	remainderman	NOUN
fsr-3920	192	31	table	table	NOUN
fsr-3920	192	32	2	2	NUM
fsr-3920	192	33	expected	expect	VERB
fsr-3920	192	34	portfolio	portfolio	NOUN
fsr-3920	192	35	growth	growth	NOUN
fsr-3920	192	36	investment	investment	NOUN
fsr-3920	192	37	%	%	NOUN
fsr-3920	192	38	of	of	ADP
fsr-3920	192	39	corpus	corpus	NOUN
fsr-3920	192	40	expected	expect	VERB
fsr-3920	192	41	cap	cap	NOUN
fsr-3920	192	42	.	.	PUNCT
fsr-3920	193	1	appr	appr	PROPN
fsr-3920	193	2	.	.	PROPN
fsr-3920	194	1	per	per	ADP
fsr-3920	194	2	year	year	NOUN
fsr-3920	194	3	weighted	weight	VERB
fsr-3920	194	4	cap	cap	NOUN
fsr-3920	194	5	.	.	PUNCT
fsr-3920	195	1	appr	appr	PROPN
fsr-3920	195	2	.	.	PUNCT
fsr-3920	196	1	bonds	bond	VERB
fsr-3920	196	2	50	50	NUM
fsr-3920	196	3	%	%	NOUN
fsr-3920	196	4	0.0	0.0	NUM
fsr-3920	196	5	%	%	NOUN
fsr-3920	196	6	0.00	0.00	NUM
fsr-3920	196	7	%	%	NOUN
fsr-3920	196	8	stocks	stock	NOUN
fsr-3920	196	9	,	,	PUNCT
fsr-3920	196	10	large	large	ADJ
fsr-3920	196	11	cap	cap	NOUN
fsr-3920	196	12	30	30	NUM
fsr-3920	196	13	%	%	NOUN
fsr-3920	196	14	5.4	5.4	NUM
fsr-3920	196	15	%	%	NOUN
fsr-3920	196	16	1.62	1.62	NUM
fsr-3920	196	17	%	%	NOUN
fsr-3920	196	18	stocks	stock	NOUN
fsr-3920	196	19	,	,	PUNCT
fsr-3920	196	20	small	small	ADJ
fsr-3920	196	21	cap	cap	NOUN
fsr-3920	196	22	10	10	NUM
fsr-3920	196	23	%	%	NOUN
fsr-3920	196	24	12.5	12.5	NUM
fsr-3920	196	25	%	%	NOUN
fsr-3920	196	26	1.25	1.25	NUM
fsr-3920	196	27	%	%	NOUN
fsr-3920	196	28	foreign	foreign	ADJ
fsr-3920	196	29	stocks	stock	NOUN
fsr-3920	196	30	(	(	PUNCT
fsr-3920	196	31	22	22	NUM
fsr-3920	196	32	year	year	NOUN
fsr-3920	196	33	history	history	NOUN
fsr-3920	196	34	)	)	PUNCT
fsr-3920	196	35	10	10	NUM
fsr-3920	196	36	%	%	NOUN
fsr-3920	196	37	9.7	9.7	NUM
fsr-3920	196	38	%	%	NOUN
fsr-3920	196	39	0.97	0.97	NUM
fsr-3920	196	40	%	%	NOUN
fsr-3920	196	41	expected	expect	VERB
fsr-3920	196	42	ann	ann	PROPN
fsr-3920	196	43	.	.	PUNCT
fsr-3920	197	1	portfolio	portfolio	PROPN
fsr-3920	197	2	appr	appr	PROPN
fsr-3920	197	3	.	.	PUNCT
fsr-3920	198	1	3.84	3.84	NUM
fsr-3920	198	2	%	%	NOUN
fsr-3920	198	3	192	192	NUM
fsr-3920	198	4	j.c	j.c	PROPN
fsr-3920	198	5	.	.	PROPN
fsr-3920	198	6	bost	bost	PROPN
fsr-3920	198	7	,	,	PUNCT
fsr-3920	198	8	t.	t.	PROPN
fsr-3920	198	9	cherin	cherin	PROPN
fsr-3920	198	10	/	/	SYM
fsr-3920	198	11	financial	financial	ADJ
fsr-3920	198	12	services	service	NOUN
fsr-3920	198	13	review	review	VERB
fsr-3920	198	14	9	9	NUM
fsr-3920	198	15	(	(	PUNCT
fsr-3920	198	16	2000	2000	NUM
fsr-3920	198	17	)	)	PUNCT
fsr-3920	199	1	183–195	183–195	NUM
fsr-3920	199	2	were	be	AUX
fsr-3920	199	3	in	in	ADP
fsr-3920	199	4	agreement	agreement	NOUN
fsr-3920	199	5	,	,	PUNCT
fsr-3920	199	6	at	at	ADP
fsr-3920	199	7	least	least	ADJ
fsr-3920	199	8	in	in	ADP
fsr-3920	199	9	principle	principle	NOUN
fsr-3920	199	10	,	,	PUNCT
fsr-3920	199	11	to	to	PART
fsr-3920	199	12	negotiate	negotiate	VERB
fsr-3920	199	13	a	a	DET
fsr-3920	199	14	transfer	transfer	NOUN
fsr-3920	199	15	of	of	ADP
fsr-3920	199	16	(	(	PUNCT
fsr-3920	199	17	sell	sell	NOUN
fsr-3920	199	18	)	)	PUNCT
fsr-3920	199	19	their	their	PRON
fsr-3920	199	20	remainder	remainder	NOUN
fsr-3920	199	21	interests	interest	NOUN
fsr-3920	199	22	.	.	PUNCT
fsr-3920	200	1	the	the	DET
fsr-3920	200	2	wording	wording	NOUN
fsr-3920	200	3	in	in	ADP
fsr-3920	200	4	the	the	DET
fsr-3920	200	5	letter	letter	NOUN
fsr-3920	200	6	to	to	ADP
fsr-3920	200	7	the	the	DET
fsr-3920	200	8	remaindermen	remainderman	NOUN
fsr-3920	200	9	was	be	AUX
fsr-3920	200	10	along	along	ADP
fsr-3920	200	11	these	these	DET
fsr-3920	200	12	lines	line	NOUN
fsr-3920	200	13	:	:	PUNCT
fsr-3920	200	14	this	this	DET
fsr-3920	200	15	letter	letter	NOUN
fsr-3920	200	16	is	be	AUX
fsr-3920	200	17	to	to	PART
fsr-3920	200	18	open	open	VERB
fsr-3920	200	19	discussion	discussion	NOUN
fsr-3920	200	20	;	;	PUNCT
fsr-3920	200	21	it	it	PRON
fsr-3920	200	22	is	be	AUX
fsr-3920	200	23	not	not	PART
fsr-3920	200	24	an	an	DET
fsr-3920	200	25	offer	offer	NOUN
fsr-3920	200	26	that	that	PRON
fsr-3920	200	27	can	can	AUX
fsr-3920	200	28	be	be	AUX
fsr-3920	200	29	immediately	immediately	ADV
fsr-3920	200	30	accepted	accept	VERB
fsr-3920	200	31	since	since	SCONJ
fsr-3920	200	32	my	my	PRON
fsr-3920	200	33	clients	client	NOUN
fsr-3920	200	34	wish	wish	VERB
fsr-3920	200	35	to	to	PART
fsr-3920	200	36	retain	retain	VERB
fsr-3920	200	37	the	the	DET
fsr-3920	200	38	option	option	NOUN
fsr-3920	200	39	to	to	PART
fsr-3920	200	40	go	go	VERB
fsr-3920	200	41	forward	forward	ADV
fsr-3920	200	42	only	only	ADV
fsr-3920	200	43	if	if	SCONJ
fsr-3920	200	44	settlement	settlement	NOUN
fsr-3920	200	45	can	can	AUX
fsr-3920	200	46	be	be	AUX
fsr-3920	200	47	reached	reach	VERB
fsr-3920	200	48	with	with	ADP
fsr-3920	200	49	all	all	DET
fsr-3920	200	50	four	four	NUM
fsr-3920	200	51	remaindermen	remainderman	NOUN
fsr-3920	200	52	.	.	PUNCT
fsr-3920	201	1	from	from	ADP
fsr-3920	201	2	our	our	PRON
fsr-3920	201	3	initial	initial	ADJ
fsr-3920	201	4	conversations	conversation	NOUN
fsr-3920	201	5	,	,	PUNCT
fsr-3920	201	6	it	it	PRON
fsr-3920	201	7	looks	look	VERB
fsr-3920	201	8	like	like	SCONJ
fsr-3920	201	9	this	this	PRON
fsr-3920	201	10	can	can	AUX
fsr-3920	201	11	be	be	AUX
fsr-3920	201	12	accomplished	accomplish	VERB
fsr-3920	201	13	.	.	PUNCT
fsr-3920	202	1	once	once	ADV
fsr-3920	202	2	all	all	DET
fsr-3920	202	3	four	four	NUM
fsr-3920	202	4	of	of	ADP
fsr-3920	202	5	you	you	PRON
fsr-3920	202	6	have	have	AUX
fsr-3920	202	7	indicated	indicate	VERB
fsr-3920	202	8	an	an	DET
fsr-3920	202	9	interest	interest	NOUN
fsr-3920	202	10	in	in	ADP
fsr-3920	202	11	selling	sell	VERB
fsr-3920	202	12	your	your	PRON
fsr-3920	202	13	remainder	remainder	NOUN
fsr-3920	202	14	interest	interest	NOUN
fsr-3920	202	15	,	,	PUNCT
fsr-3920	202	16	you	you	PRON
fsr-3920	202	17	will	will	AUX
fsr-3920	202	18	be	be	AUX
fsr-3920	202	19	given	give	VERB
fsr-3920	202	20	the	the	DET
fsr-3920	202	21	names	name	NOUN
fsr-3920	202	22	of	of	ADP
fsr-3920	202	23	the	the	DET
fsr-3920	202	24	other	other	ADJ
fsr-3920	202	25	remaindermen	remainderman	NOUN
fsr-3920	202	26	.	.	PUNCT
fsr-3920	203	1	it	it	PRON
fsr-3920	203	2	is	be	AUX
fsr-3920	203	3	my	my	PRON
fsr-3920	203	4	clients	client	NOUN
fsr-3920	203	5	’	'	PUNCT
fsr-3920	203	6	intent	intent	NOUN
fsr-3920	203	7	that	that	SCONJ
fsr-3920	203	8	each	each	DET
fsr-3920	203	9	remainderman	remainderman	NOUN
fsr-3920	203	10	receive	receive	VERB
fsr-3920	203	11	the	the	DET
fsr-3920	203	12	same	same	ADJ
fsr-3920	203	13	payment	payment	NOUN
fsr-3920	203	14	,	,	PUNCT
fsr-3920	203	15	one	one	NOUN
fsr-3920	203	16	that	that	PRON
fsr-3920	203	17	represents	represent	VERB
fsr-3920	203	18	a	a	DET
fsr-3920	203	19	realistic	realistic	ADJ
fsr-3920	203	20	payment	payment	NOUN
fsr-3920	203	21	of	of	ADP
fsr-3920	203	22	the	the	DET
fsr-3920	203	23	value	value	NOUN
fsr-3920	203	24	of	of	ADP
fsr-3920	203	25	the	the	DET
fsr-3920	203	26	interest	interest	NOUN
fsr-3920	203	27	that	that	PRON
fsr-3920	203	28	you	you	PRON
fsr-3920	203	29	each	each	PRON
fsr-3920	203	30	give	give	VERB
fsr-3920	203	31	up	up	ADP
fsr-3920	203	32	.	.	PUNCT
fsr-3920	204	1	we	we	PRON
fsr-3920	204	2	believe	believe	VERB
fsr-3920	204	3	the	the	DET
fsr-3920	204	4	offer	offer	NOUN
fsr-3920	204	5	is	be	AUX
fsr-3920	204	6	exceedingly	exceedingly	ADV
fsr-3920	204	7	fair	fair	ADJ
fsr-3920	204	8	for	for	ADP
fsr-3920	204	9	a	a	DET
fsr-3920	204	10	number	number	NOUN
fsr-3920	204	11	of	of	ADP
fsr-3920	204	12	reasons	reason	NOUN
fsr-3920	204	13	:	:	PUNCT
fsr-3920	204	14	the	the	DET
fsr-3920	204	15	tables	table	NOUN
fsr-3920	204	16	greatly	greatly	ADV
fsr-3920	204	17	overstate	overstate	VERB
fsr-3920	204	18	the	the	DET
fsr-3920	204	19	remainder	remainder	NOUN
fsr-3920	204	20	value	value	NOUN
fsr-3920	204	21	,	,	PUNCT
fsr-3920	204	22	given	give	VERB
fsr-3920	204	23	the	the	DET
fsr-3920	204	24	ease	ease	NOUN
fsr-3920	204	25	with	with	ADP
fsr-3920	204	26	which	which	PRON
fsr-3920	204	27	the	the	DET
fsr-3920	204	28	income	income	NOUN
fsr-3920	204	29	beneficiaries	beneficiary	NOUN
fsr-3920	204	30	can	can	AUX
fsr-3920	204	31	remove	remove	VERB
fsr-3920	204	32	the	the	DET
fsr-3920	204	33	corpus	corpus	NOUN
fsr-3920	204	34	from	from	ADP
fsr-3920	204	35	the	the	DET
fsr-3920	204	36	trust	trust	NOUN
fsr-3920	204	37	;	;	PUNCT
fsr-3920	204	38	since	since	SCONJ
fsr-3920	204	39	the	the	DET
fsr-3920	204	40	trust	trust	NOUN
fsr-3920	204	41	terms	term	NOUN
fsr-3920	204	42	express	express	VERB
fsr-3920	204	43	a	a	DET
fsr-3920	204	44	preference	preference	NOUN
fsr-3920	204	45	for	for	ADP
fsr-3920	204	46	the	the	DET
fsr-3920	204	47	income	income	NOUN
fsr-3920	204	48	beneficiaries	beneficiary	NOUN
fsr-3920	204	49	,	,	PUNCT
fsr-3920	204	50	the	the	DET
fsr-3920	204	51	trustee	trustee	NOUN
fsr-3920	204	52	has	have	VERB
fsr-3920	204	53	the	the	DET
fsr-3920	204	54	option	option	NOUN
fsr-3920	204	55	of	of	ADP
fsr-3920	204	56	increasing	increase	VERB
fsr-3920	204	57	income	income	NOUN
fsr-3920	204	58	at	at	ADP
fsr-3920	204	59	the	the	DET
fsr-3920	204	60	expense	expense	NOUN
fsr-3920	204	61	of	of	ADP
fsr-3920	204	62	growth	growth	NOUN
fsr-3920	204	63	;	;	PUNCT
fsr-3920	204	64	the	the	DET
fsr-3920	204	65	joint	joint	ADJ
fsr-3920	204	66	life	life	NOUN
fsr-3920	204	67	tables	table	NOUN
fsr-3920	204	68	understate	understate	VERB
fsr-3920	204	69	my	my	PRON
fsr-3920	204	70	clients	client	NOUN
fsr-3920	204	71	’	’	PART
fsr-3920	204	72	joint	joint	ADJ
fsr-3920	204	73	life	life	NOUN
fsr-3920	204	74	expectancy	expectancy	NOUN
fsr-3920	204	75	given	give	VERB
fsr-3920	204	76	that	that	SCONJ
fsr-3920	204	77	neither	neither	PRON
fsr-3920	204	78	of	of	ADP
fsr-3920	204	79	them	they	PRON
fsr-3920	204	80	smoke	smoke	VERB
fsr-3920	204	81	,	,	PUNCT
fsr-3920	204	82	both	both	PRON
fsr-3920	204	83	exercise	exercise	VERB
fsr-3920	204	84	,	,	PUNCT
fsr-3920	204	85	both	both	PRON
fsr-3920	204	86	enjoy	enjoy	VERB
fsr-3920	204	87	good	good	ADJ
fsr-3920	204	88	health	health	NOUN
fsr-3920	204	89	and	and	CCONJ
fsr-3920	204	90	both	both	PRON
fsr-3920	204	91	have	have	VERB
fsr-3920	204	92	excellent	excellent	ADJ
fsr-3920	204	93	medical	medical	ADJ
fsr-3920	204	94	benefit	benefit	NOUN
fsr-3920	204	95	packages	package	NOUN
fsr-3920	204	96	through	through	ADP
fsr-3920	204	97	their	their	PRON
fsr-3920	204	98	employment	employment	NOUN
fsr-3920	204	99	;	;	PUNCT
fsr-3920	204	100	and	and	CCONJ
fsr-3920	204	101	the	the	DET
fsr-3920	204	102	assumption	assumption	NOUN
fsr-3920	204	103	of	of	ADP
fsr-3920	204	104	a	a	DET
fsr-3920	204	105	20	20	NUM
fsr-3920	204	106	%	%	NOUN
fsr-3920	204	107	turnover	turnover	NOUN
fsr-3920	204	108	per	per	ADP
fsr-3920	204	109	year	year	NOUN
fsr-3920	204	110	in	in	ADP
fsr-3920	204	111	the	the	DET
fsr-3920	204	112	portfolio	portfolio	NOUN
fsr-3920	204	113	is	be	AUX
fsr-3920	204	114	very	very	ADV
fsr-3920	204	115	conservative	conservative	ADJ
fsr-3920	204	116	as	as	SCONJ
fsr-3920	204	117	studies	study	NOUN
fsr-3920	204	118	of	of	ADP
fsr-3920	204	119	mutual	mutual	ADJ
fsr-3920	204	120	funds	fund	NOUN
fsr-3920	204	121	show	show	VERB
fsr-3920	204	122	that	that	SCONJ
fsr-3920	204	123	turnover	turnover	NOUN
fsr-3920	204	124	rates	rate	NOUN
fsr-3920	204	125	generally	generally	ADV
fsr-3920	204	126	exceed	exceed	VERB
fsr-3920	204	127	50	50	NUM
fsr-3920	204	128	%	%	NOUN
fsr-3920	204	129	per	per	ADP
fsr-3920	204	130	year	year	NOUN
fsr-3920	204	131	,	,	PUNCT
fsr-3920	204	132	and	and	CCONJ
fsr-3920	204	133	increased	increase	VERB
fsr-3920	204	134	turnover	turnover	NOUN
fsr-3920	204	135	rates	rate	NOUN
fsr-3920	204	136	accelerate	accelerate	VERB
fsr-3920	204	137	the	the	DET
fsr-3920	204	138	recognition	recognition	NOUN
fsr-3920	204	139	of	of	ADP
fsr-3920	204	140	capital	capital	NOUN
fsr-3920	204	141	gains	gain	NOUN
fsr-3920	204	142	and	and	CCONJ
fsr-3920	204	143	increase	increase	VERB
fsr-3920	204	144	transaction	transaction	NOUN
fsr-3920	204	145	costs	cost	NOUN
fsr-3920	204	146	,	,	PUNCT
fsr-3920	204	147	both	both	PRON
fsr-3920	204	148	of	of	ADP
fsr-3920	204	149	which	which	PRON
fsr-3920	204	150	act	act	VERB
fsr-3920	204	151	as	as	ADP
fsr-3920	204	152	a	a	DET
fsr-3920	204	153	break	break	NOUN
fsr-3920	204	154	on	on	ADP
fsr-3920	204	155	capital	capital	NOUN
fsr-3920	204	156	growth	growth	NOUN
fsr-3920	204	157	.	.	PUNCT
fsr-3920	205	1	once	once	ADV
fsr-3920	205	2	all	all	DET
fsr-3920	205	3	the	the	DET
fsr-3920	205	4	remaindermen	remainderman	NOUN
fsr-3920	205	5	indicated	indicate	VERB
fsr-3920	205	6	their	their	PRON
fsr-3920	205	7	willingness	willingness	NOUN
fsr-3920	205	8	to	to	PART
fsr-3920	205	9	sell	sell	VERB
fsr-3920	205	10	and	and	CCONJ
fsr-3920	205	11	the	the	DET
fsr-3920	205	12	asking	ask	VERB
fsr-3920	205	13	prices	price	NOUN
fsr-3920	205	14	were	be	AUX
fsr-3920	205	15	within	within	ADP
fsr-3920	205	16	a	a	DET
fsr-3920	205	17	range	range	NOUN
fsr-3920	205	18	acceptable	acceptable	ADJ
fsr-3920	205	19	to	to	ADP
fsr-3920	205	20	the	the	DET
fsr-3920	205	21	income	income	NOUN
fsr-3920	205	22	beneficiaries	beneficiary	NOUN
fsr-3920	205	23	,	,	PUNCT
fsr-3920	205	24	the	the	DET
fsr-3920	205	25	charitable	charitable	ADJ
fsr-3920	205	26	remaindermen	remainderman	NOUN
fsr-3920	205	27	were	be	AUX
fsr-3920	205	28	put	put	VERB
fsr-3920	205	29	in	in	ADP
fsr-3920	205	30	touch	touch	NOUN
fsr-3920	205	31	with	with	ADP
fsr-3920	205	32	one	one	NUM
fsr-3920	205	33	another	another	DET
fsr-3920	205	34	.	.	PUNCT
fsr-3920	206	1	the	the	DET
fsr-3920	206	2	income	income	NOUN
fsr-3920	206	3	beneficiaries	beneficiary	NOUN
fsr-3920	206	4	’	'	PUNCT
fsr-3920	206	5	son	son	NOUN
fsr-3920	206	6	(	(	PUNCT
fsr-3920	206	7	the	the	DET
fsr-3920	206	8	settlor	settlor	NOUN
fsr-3920	206	9	’s	’s	PART
fsr-3920	206	10	grandson	grandson	NOUN
fsr-3920	206	11	who	who	PRON
fsr-3920	206	12	was	be	AUX
fsr-3920	206	13	appropriately	appropriately	ADV
fsr-3920	206	14	represented	represent	VERB
fsr-3920	206	15	by	by	ADP
fsr-3920	206	16	independent	independent	ADJ
fsr-3920	206	17	counsel	counsel	NOUN
fsr-3920	206	18	)	)	PUNCT
fsr-3920	206	19	agreed	agree	VERB
fsr-3920	206	20	early	early	ADV
fsr-3920	206	21	in	in	ADP
fsr-3920	206	22	the	the	DET
fsr-3920	206	23	negotiations	negotiation	NOUN
fsr-3920	206	24	to	to	PART
fsr-3920	206	25	take	take	VERB
fsr-3920	206	26	whatever	whatever	DET
fsr-3920	206	27	share	share	NOUN
fsr-3920	206	28	the	the	DET
fsr-3920	206	29	three	three	NUM
fsr-3920	206	30	charitable	charitable	ADJ
fsr-3920	206	31	remaindermen	remainderman	NOUN
fsr-3920	206	32	took	take	VERB
fsr-3920	206	33	.	.	PUNCT
fsr-3920	207	1	the	the	DET
fsr-3920	207	2	charities	charity	NOUN
fsr-3920	207	3	’	'	PUNCT
fsr-3920	207	4	initial	initial	ADJ
fsr-3920	207	5	counter	counter	NOUN
fsr-3920	207	6	offers	offer	NOUN
fsr-3920	207	7	(	(	PUNCT
fsr-3920	207	8	in	in	ADP
fsr-3920	207	9	response	response	NOUN
fsr-3920	207	10	to	to	ADP
fsr-3920	207	11	the	the	DET
fsr-3920	207	12	$	$	SYM
fsr-3920	207	13	21,000	21,000	NUM
fsr-3920	207	14	“	"	PUNCT
fsr-3920	207	15	buyout	buyout	NOUN
fsr-3920	207	16	”	"	PUNCT
fsr-3920	207	17	offer	offer	NOUN
fsr-3920	207	18	)	)	PUNCT
fsr-3920	207	19	were	be	AUX
fsr-3920	207	20	respectively	respectively	ADV
fsr-3920	207	21	:	:	PUNCT
fsr-3920	207	22	$	$	SYM
fsr-3920	207	23	29,000	29,000	NUM
fsr-3920	207	24	,	,	PUNCT
fsr-3920	207	25	$	$	SYM
fsr-3920	207	26	30,000	30,000	NUM
fsr-3920	207	27	,	,	PUNCT
fsr-3920	207	28	and	and	CCONJ
fsr-3920	207	29	$	$	SYM
fsr-3920	207	30	41,000	41,000	NUM
fsr-3920	207	31	.	.	PUNCT
fsr-3920	208	1	just	just	ADV
fsr-3920	208	2	the	the	DET
fsr-3920	208	3	latter	latter	NOUN
fsr-3920	208	4	seemed	seem	VERB
fsr-3920	208	5	out	out	ADP
fsr-3920	208	6	of	of	ADP
fsr-3920	208	7	line	line	NOUN
fsr-3920	208	8	on	on	ADP
fsr-3920	208	9	the	the	DET
fsr-3920	208	10	high	high	ADJ
fsr-3920	208	11	side	side	NOUN
fsr-3920	208	12	.	.	PUNCT
fsr-3920	209	1	interestingly	interestingly	ADV
fsr-3920	209	2	,	,	PUNCT
fsr-3920	209	3	the	the	DET
fsr-3920	209	4	charitable	charitable	ADJ
fsr-3920	209	5	remaindermen	remainderman	NOUN
fsr-3920	209	6	actually	actually	ADV
fsr-3920	209	7	ignored	ignore	VERB
fsr-3920	209	8	the	the	DET
fsr-3920	209	9	income	income	NOUN
fsr-3920	209	10	beneficiaries	beneficiary	NOUN
fsr-3920	209	11	’	'	PUNCT
fsr-3920	209	12	power	power	NOUN
fsr-3920	209	13	to	to	PART
fsr-3920	209	14	withdraw	withdraw	VERB
fsr-3920	209	15	corpus	corpus	NOUN
fsr-3920	209	16	to	to	PART
fsr-3920	209	17	start	start	VERB
fsr-3920	209	18	a	a	DET
fsr-3920	209	19	business	business	NOUN
fsr-3920	209	20	and	and	CCONJ
fsr-3920	209	21	its	its	PRON
fsr-3920	209	22	depressing	depressing	ADJ
fsr-3920	209	23	effect	effect	NOUN
fsr-3920	209	24	on	on	ADP
fsr-3920	209	25	the	the	DET
fsr-3920	209	26	value	value	NOUN
fsr-3920	209	27	of	of	ADP
fsr-3920	209	28	their	their	PRON
fsr-3920	209	29	remainder	remainder	NOUN
fsr-3920	209	30	interests	interest	NOUN
fsr-3920	209	31	.	.	PUNCT
fsr-3920	210	1	apparently	apparently	ADV
fsr-3920	210	2	,	,	PUNCT
fsr-3920	210	3	this	this	PRON
fsr-3920	210	4	would	would	AUX
fsr-3920	210	5	have	have	AUX
fsr-3920	210	6	dropped	drop	VERB
fsr-3920	210	7	the	the	DET
fsr-3920	210	8	remainder	remainder	NOUN
fsr-3920	210	9	value	value	NOUN
fsr-3920	210	10	so	so	ADV
fsr-3920	210	11	low	low	ADJ
fsr-3920	210	12	that	that	SCONJ
fsr-3920	210	13	further	far	ADV
fsr-3920	210	14	negotiating	negotiating	NOUN
fsr-3920	210	15	would	would	AUX
fsr-3920	210	16	have	have	AUX
fsr-3920	210	17	been	be	AUX
fsr-3920	210	18	pointless	pointless	ADJ
fsr-3920	210	19	and	and	CCONJ
fsr-3920	210	20	the	the	DET
fsr-3920	210	21	“	"	PUNCT
fsr-3920	210	22	wait	wait	VERB
fsr-3920	210	23	and	and	CCONJ
fsr-3920	210	24	see	see	VERB
fsr-3920	210	25	”	"	PUNCT
fsr-3920	210	26	option	option	NOUN
fsr-3920	210	27	would	would	AUX
fsr-3920	210	28	have	have	AUX
fsr-3920	210	29	been	be	AUX
fsr-3920	210	30	adopted	adopt	VERB
fsr-3920	210	31	instead	instead	ADV
fsr-3920	210	32	.	.	PUNCT
fsr-3920	211	1	consequently	consequently	ADV
fsr-3920	211	2	,	,	PUNCT
fsr-3920	211	3	the	the	DET
fsr-3920	211	4	income	income	NOUN
fsr-3920	211	5	beneficiaries	beneficiary	NOUN
fsr-3920	211	6	decided	decide	VERB
fsr-3920	211	7	not	not	PART
fsr-3920	211	8	to	to	PART
fsr-3920	211	9	push	push	VERB
fsr-3920	211	10	this	this	DET
fsr-3920	211	11	issue	issue	NOUN
fsr-3920	211	12	and	and	CCONJ
fsr-3920	211	13	its	its	PRON
fsr-3920	211	14	associated	associated	ADJ
fsr-3920	211	15	lowering	lower	VERB
fsr-3920	211	16	effect	effect	NOUN
fsr-3920	211	17	on	on	ADP
fsr-3920	211	18	the	the	DET
fsr-3920	211	19	remainder	remainder	NOUN
fsr-3920	211	20	value	value	NOUN
fsr-3920	211	21	.	.	PUNCT
fsr-3920	212	1	after	after	ADP
fsr-3920	212	2	conferring	confer	VERB
fsr-3920	212	3	with	with	ADP
fsr-3920	212	4	one	one	NUM
fsr-3920	212	5	another	another	DET
fsr-3920	212	6	,	,	PUNCT
fsr-3920	212	7	the	the	DET
fsr-3920	212	8	charities	charity	NOUN
fsr-3920	212	9	offered	offer	VERB
fsr-3920	212	10	$	$	SYM
fsr-3920	212	11	30,000	30,000	NUM
fsr-3920	212	12	per	per	ADP
fsr-3920	212	13	interest	interest	NOUN
fsr-3920	212	14	and	and	CCONJ
fsr-3920	212	15	accepted	accept	VERB
fsr-3920	212	16	a	a	DET
fsr-3920	212	17	counter	counter	NOUN
fsr-3920	212	18	offer	offer	NOUN
fsr-3920	212	19	of	of	ADP
fsr-3920	212	20	$	$	SYM
fsr-3920	212	21	25,500	25,500	NUM
fsr-3920	212	22	per	per	ADP
fsr-3920	212	23	interest	interest	NOUN
fsr-3920	212	24	.	.	PUNCT
fsr-3920	213	1	the	the	DET
fsr-3920	213	2	trust	trust	NOUN
fsr-3920	213	3	was	be	AUX
fsr-3920	213	4	liquidated	liquidate	VERB
fsr-3920	213	5	in	in	ADP
fsr-3920	213	6	august	august	PROPN
fsr-3920	213	7	of	of	ADP
fsr-3920	213	8	1995	1995	NUM
fsr-3920	213	9	.	.	PUNCT
fsr-3920	214	1	at	at	ADP
fsr-3920	214	2	the	the	DET
fsr-3920	214	3	time	time	NOUN
fsr-3920	214	4	of	of	ADP
fsr-3920	214	5	its	its	PRON
fsr-3920	214	6	liquidation	liquidation	NOUN
fsr-3920	214	7	the	the	DET
fsr-3920	214	8	trust	trust	NOUN
fsr-3920	214	9	’s	’s	PART
fsr-3920	214	10	value	value	NOUN
fsr-3920	214	11	had	have	AUX
fsr-3920	214	12	risen	rise	VERB
fsr-3920	214	13	to	to	ADP
fsr-3920	214	14	approximately	approximately	ADV
fsr-3920	214	15	$	$	SYM
fsr-3920	214	16	1,500,000	1,500,000	NUM
fsr-3920	214	17	.	.	PUNCT
fsr-3920	215	1	hence	hence	ADV
fsr-3920	215	2	,	,	PUNCT
fsr-3920	215	3	after	after	ADP
fsr-3920	215	4	the	the	DET
fsr-3920	215	5	payment	payment	NOUN
fsr-3920	215	6	of	of	ADP
fsr-3920	215	7	$	$	SYM
fsr-3920	215	8	102,000	102,000	NUM
fsr-3920	215	9	to	to	ADP
fsr-3920	215	10	the	the	DET
fsr-3920	215	11	remaindermen	remainderman	NOUN
fsr-3920	215	12	(	(	PUNCT
fsr-3920	215	13	and	and	CCONJ
fsr-3920	215	14	compensating	compensate	VERB
fsr-3920	215	15	the	the	DET
fsr-3920	215	16	trustee	trustee	NOUN
fsr-3920	215	17	and	and	CCONJ
fsr-3920	215	18	the	the	DET
fsr-3920	215	19	attorney	attorney	NOUN
fsr-3920	215	20	)	)	PUNCT
fsr-3920	215	21	,	,	PUNCT
fsr-3920	215	22	the	the	DET
fsr-3920	215	23	income	income	NOUN
fsr-3920	215	24	beneficiaries	beneficiary	NOUN
fsr-3920	215	25	received	receive	VERB
fsr-3920	215	26	,	,	PUNCT
fsr-3920	215	27	free	free	ADJ
fsr-3920	215	28	of	of	ADP
fsr-3920	215	29	trust	trust	NOUN
fsr-3920	215	30	,	,	PUNCT
fsr-3920	215	31	an	an	DET
fsr-3920	215	32	amount	amount	NOUN
fsr-3920	215	33	just	just	ADV
fsr-3920	215	34	slightly	slightly	ADV
fsr-3920	215	35	in	in	ADP
fsr-3920	215	36	excess	excess	NOUN
fsr-3920	215	37	of	of	ADP
fsr-3920	215	38	$	$	SYM
fsr-3920	215	39	1,390,000	1,390,000	NUM
fsr-3920	215	40	.	.	PUNCT
fsr-3920	216	1	not	not	PART
fsr-3920	216	2	only	only	ADV
fsr-3920	216	3	were	be	AUX
fsr-3920	216	4	the	the	DET
fsr-3920	216	5	income	income	NOUN
fsr-3920	216	6	beneficiaries	beneficiary	NOUN
fsr-3920	216	7	happy	happy	ADJ
fsr-3920	216	8	with	with	ADP
fsr-3920	216	9	the	the	DET
fsr-3920	216	10	result	result	NOUN
fsr-3920	216	11	,	,	PUNCT
fsr-3920	216	12	the	the	DET
fsr-3920	216	13	director	director	NOUN
fsr-3920	216	14	of	of	ADP
fsr-3920	216	15	planned	plan	VERB
fsr-3920	216	16	giving	giving	NOUN
fsr-3920	216	17	at	at	ADP
fsr-3920	216	18	one	one	NUM
fsr-3920	216	19	of	of	ADP
fsr-3920	216	20	the	the	DET
fsr-3920	216	21	charities	charity	NOUN
fsr-3920	216	22	wrote	write	VERB
fsr-3920	216	23	a	a	DET
fsr-3920	216	24	thank	thank	NOUN
fsr-3920	216	25	you	you	PRON
fsr-3920	216	26	letter	letter	NOUN
fsr-3920	216	27	stating	state	VERB
fsr-3920	216	28	:	:	PUNCT
fsr-3920	216	29	on	on	ADP
fsr-3920	216	30	behalf	behalf	NOUN
fsr-3920	216	31	of	of	ADP
fsr-3920	216	32	all	all	PRON
fsr-3920	216	33	of	of	ADP
fsr-3920	216	34	us	we	PRON
fsr-3920	216	35	at	at	ADP
fsr-3920	216	36	[	[	X
fsr-3920	216	37	the	the	DET
fsr-3920	216	38	university	university	NOUN
fsr-3920	216	39	]	]	PUNCT
fsr-3920	216	40	,	,	PUNCT
fsr-3920	216	41	i	i	PRON
fsr-3920	216	42	want	want	VERB
fsr-3920	216	43	to	to	PART
fsr-3920	216	44	thank	thank	VERB
fsr-3920	216	45	you	you	PRON
fsr-3920	216	46	,	,	PUNCT
fsr-3920	216	47	[	[	X
fsr-3920	216	48	the	the	DET
fsr-3920	216	49	income	income	NOUN
fsr-3920	216	50	beneficiaries	beneficiary	NOUN
fsr-3920	216	51	]	]	PUNCT
fsr-3920	216	52	,	,	PUNCT
fsr-3920	216	53	and	and	CCONJ
fsr-3920	216	54	[	[	X
fsr-3920	216	55	the	the	DET
fsr-3920	216	56	trustee	trustee	NOUN
fsr-3920	216	57	]	]	PUNCT
fsr-3920	216	58	for	for	ADP
fsr-3920	216	59	your	your	PRON
fsr-3920	216	60	help	help	NOUN
fsr-3920	216	61	in	in	ADP
fsr-3920	216	62	making	make	VERB
fsr-3920	216	63	the	the	DET
fsr-3920	216	64	[	[	X
fsr-3920	216	65	settlors	settlor	NOUN
fsr-3920	216	66	]	]	X
fsr-3920	216	67	trust	trust	NOUN
fsr-3920	216	68	gift	gift	NOUN
fsr-3920	216	69	to	to	ADP
fsr-3920	216	70	[	[	X
fsr-3920	216	71	the	the	DET
fsr-3920	216	72	university	university	NOUN
fsr-3920	216	73	]	]	PUNCT
fsr-3920	216	74	possible	possible	ADJ
fsr-3920	216	75	.	.	PUNCT
fsr-3920	217	1	in	in	ADP
fsr-3920	217	2	the	the	DET
fsr-3920	217	3	many	many	ADJ
fsr-3920	217	4	years	year	NOUN
fsr-3920	217	5	that	that	SCONJ
fsr-3920	217	6	i	i	PRON
fsr-3920	217	7	have	have	AUX
fsr-3920	217	8	been	be	AUX
fsr-3920	217	9	involved	involve	VERB
fsr-3920	217	10	at	at	ADP
fsr-3920	217	11	[	[	X
fsr-3920	217	12	the	the	DET
fsr-3920	217	13	university	university	NOUN
fsr-3920	217	14	]	]	PUNCT
fsr-3920	217	15	,	,	PUNCT
fsr-3920	217	16	this	this	DET
fsr-3920	217	17	gift	gift	NOUN
fsr-3920	217	18	was	be	AUX
fsr-3920	217	19	unique	unique	ADJ
fsr-3920	217	20	.	.	PUNCT
fsr-3920	218	1	needless	needless	ADJ
fsr-3920	218	2	to	to	PART
fsr-3920	218	3	say	say	VERB
fsr-3920	218	4	,	,	PUNCT
fsr-3920	218	5	we	we	PRON
fsr-3920	218	6	are	be	AUX
fsr-3920	218	7	pleased	pleased	ADJ
fsr-3920	218	8	and	and	CCONJ
fsr-3920	218	9	grateful	grateful	ADJ
fsr-3920	218	10	to	to	ADP
fsr-3920	218	11	[	[	X
fsr-3920	218	12	the	the	DET
fsr-3920	218	13	settlors	settlor	NOUN
fsr-3920	218	14	]	]	PUNCT
fsr-3920	218	15	for	for	ADP
fsr-3920	218	16	their	their	PRON
fsr-3920	218	17	thoughtful	thoughtful	ADJ
fsr-3920	218	18	vision	vision	NOUN
fsr-3920	218	19	and	and	CCONJ
fsr-3920	218	20	interest	interest	NOUN
fsr-3920	218	21	.	.	PUNCT
fsr-3920	219	1	193j.c	193j.c	PROPN
fsr-3920	219	2	.	.	PUNCT
fsr-3920	219	3	bost	bost	PROPN
fsr-3920	219	4	,	,	PUNCT
fsr-3920	219	5	t.	t.	PROPN
fsr-3920	219	6	cherin	cherin	PROPN
fsr-3920	219	7	/	/	SYM
fsr-3920	219	8	financial	financial	ADJ
fsr-3920	219	9	services	service	NOUN
fsr-3920	219	10	review	review	VERB
fsr-3920	219	11	9	9	NUM
fsr-3920	219	12	(	(	PUNCT
fsr-3920	219	13	2000	2000	NUM
fsr-3920	219	14	)	)	PUNCT
fsr-3920	220	1	183–195	183–195	NUM
fsr-3920	220	2	please	please	INTJ
fsr-3920	220	3	will	will	AUX
fsr-3920	220	4	you	you	PRON
fsr-3920	220	5	convey	convey	VERB
fsr-3920	220	6	our	our	PRON
fsr-3920	220	7	gratitude	gratitude	NOUN
fsr-3920	220	8	to	to	ADP
fsr-3920	220	9	your	your	PRON
fsr-3920	220	10	clients	client	NOUN
fsr-3920	220	11	.	.	PUNCT
fsr-3920	220	12	.	.	PUNCT
fsr-3920	220	13	.	.	PUNCT
fsr-3920	220	14	.	.	PUNCT
fsr-3920	221	1	again	again	ADV
fsr-3920	221	2	,	,	PUNCT
fsr-3920	221	3	i	i	PRON
fsr-3920	221	4	thank	thank	VERB
fsr-3920	221	5	you	you	PRON
fsr-3920	221	6	for	for	ADP
fsr-3920	221	7	your	your	PRON
fsr-3920	221	8	assistance	assistance	NOUN
fsr-3920	221	9	in	in	ADP
fsr-3920	221	10	this	this	DET
fsr-3920	221	11	matter	matter	NOUN
fsr-3920	221	12	and	and	CCONJ
fsr-3920	221	13	send	send	VERB
fsr-3920	221	14	best	good	ADJ
fsr-3920	221	15	regards	regard	NOUN
fsr-3920	221	16	from	from	ADP
fsr-3920	221	17	[	[	X
fsr-3920	221	18	the	the	DET
fsr-3920	221	19	university	university	NOUN
fsr-3920	221	20	]	]	PUNCT
fsr-3920	221	21	.	.	PUNCT
fsr-3920	222	1	clearly	clearly	ADV
fsr-3920	222	2	,	,	PUNCT
fsr-3920	222	3	he	he	PRON
fsr-3920	222	4	understood	understand	VERB
fsr-3920	222	5	the	the	DET
fsr-3920	222	6	present	present	ADJ
fsr-3920	222	7	value	value	NOUN
fsr-3920	222	8	concept	concept	NOUN
fsr-3920	222	9	.	.	PUNCT
fsr-3920	223	1	8	8	X
fsr-3920	223	2	.	.	PUNCT
fsr-3920	223	3	situations	situation	NOUN
fsr-3920	223	4	where	where	SCONJ
fsr-3920	223	5	liquidation	liquidation	NOUN
fsr-3920	223	6	is	be	AUX
fsr-3920	223	7	inappropriate	inappropriate	ADJ
fsr-3920	223	8	quite	quite	ADV
fsr-3920	223	9	obviously	obviously	ADV
fsr-3920	223	10	,	,	PUNCT
fsr-3920	223	11	there	there	PRON
fsr-3920	223	12	are	be	VERB
fsr-3920	223	13	instances	instance	NOUN
fsr-3920	223	14	in	in	ADP
fsr-3920	223	15	which	which	PRON
fsr-3920	223	16	liquidating	liquidate	VERB
fsr-3920	223	17	a	a	DET
fsr-3920	223	18	trust	trust	NOUN
fsr-3920	223	19	would	would	AUX
fsr-3920	223	20	be	be	AUX
fsr-3920	223	21	an	an	DET
fsr-3920	223	22	unfortunate	unfortunate	ADJ
fsr-3920	223	23	strategy	strategy	NOUN
fsr-3920	223	24	.	.	PUNCT
fsr-3920	224	1	for	for	ADP
fsr-3920	224	2	example	example	NOUN
fsr-3920	224	3	,	,	PUNCT
fsr-3920	224	4	where	where	SCONJ
fsr-3920	224	5	the	the	DET
fsr-3920	224	6	income	income	NOUN
fsr-3920	224	7	beneficiaries	beneficiary	NOUN
fsr-3920	224	8	are	be	AUX
fsr-3920	224	9	incapable	incapable	ADJ
fsr-3920	224	10	of	of	ADP
fsr-3920	224	11	wisely	wisely	ADV
fsr-3920	224	12	handling	handle	VERB
fsr-3920	224	13	an	an	DET
fsr-3920	224	14	outright	outright	ADJ
fsr-3920	224	15	inheritance	inheritance	NOUN
fsr-3920	224	16	,	,	PUNCT
fsr-3920	224	17	tying	tie	VERB
fsr-3920	224	18	up	up	ADP
fsr-3920	224	19	the	the	DET
fsr-3920	224	20	property	property	NOUN
fsr-3920	224	21	in	in	ADP
fsr-3920	224	22	a	a	DET
fsr-3920	224	23	trust	trust	NOUN
fsr-3920	224	24	may	may	AUX
fsr-3920	224	25	be	be	AUX
fsr-3920	224	26	in	in	ADP
fsr-3920	224	27	the	the	DET
fsr-3920	224	28	best	good	ADJ
fsr-3920	224	29	interests	interest	NOUN
fsr-3920	224	30	of	of	ADP
fsr-3920	224	31	all	all	DET
fsr-3920	224	32	persons	person	NOUN
fsr-3920	224	33	concerned	concern	VERB
fsr-3920	224	34	.	.	PUNCT
fsr-3920	225	1	even	even	ADV
fsr-3920	225	2	if	if	SCONJ
fsr-3920	225	3	the	the	DET
fsr-3920	225	4	settlor	settlor	NOUN
fsr-3920	225	5	’s	’s	PART
fsr-3920	225	6	children	child	NOUN
fsr-3920	225	7	are	be	AUX
fsr-3920	225	8	quite	quite	ADV
fsr-3920	225	9	capable	capable	ADJ
fsr-3920	225	10	of	of	ADP
fsr-3920	225	11	handling	handle	VERB
fsr-3920	225	12	the	the	DET
fsr-3920	225	13	property	property	NOUN
fsr-3920	225	14	,	,	PUNCT
fsr-3920	225	15	the	the	DET
fsr-3920	225	16	settlor	settlor	NOUN
fsr-3920	225	17	may	may	AUX
fsr-3920	225	18	still	still	ADV
fsr-3920	225	19	prefer	prefer	VERB
fsr-3920	225	20	to	to	PART
fsr-3920	225	21	restrict	restrict	VERB
fsr-3920	225	22	their	their	PRON
fsr-3920	225	23	interest	interest	NOUN
fsr-3920	225	24	to	to	ADP
fsr-3920	225	25	that	that	PRON
fsr-3920	225	26	of	of	ADP
fsr-3920	225	27	a	a	DET
fsr-3920	225	28	life	life	NOUN
fsr-3920	225	29	estate	estate	NOUN
fsr-3920	225	30	.	.	PUNCT
fsr-3920	226	1	(	(	PUNCT
fsr-3920	226	2	this	this	PRON
fsr-3920	226	3	may	may	AUX
fsr-3920	226	4	be	be	AUX
fsr-3920	226	5	particularly	particularly	ADV
fsr-3920	226	6	true	true	ADJ
fsr-3920	226	7	if	if	SCONJ
fsr-3920	226	8	there	there	PRON
fsr-3920	226	9	are	be	VERB
fsr-3920	226	10	no	no	DET
fsr-3920	226	11	grandchildren	grandchild	NOUN
fsr-3920	226	12	and	and	CCONJ
fsr-3920	226	13	none	none	NOUN
fsr-3920	226	14	are	be	AUX
fsr-3920	226	15	likely	likely	ADJ
fsr-3920	226	16	.	.	PUNCT
fsr-3920	226	17	)	)	PUNCT
fsr-3920	227	1	in	in	ADP
fsr-3920	227	2	short	short	ADJ
fsr-3920	227	3	,	,	PUNCT
fsr-3920	227	4	the	the	DET
fsr-3920	227	5	settlor	settlor	NOUN
fsr-3920	227	6	may	may	AUX
fsr-3920	227	7	like	like	VERB
fsr-3920	227	8	the	the	DET
fsr-3920	227	9	idea	idea	NOUN
fsr-3920	227	10	that	that	SCONJ
fsr-3920	227	11	heor	heor	PROPN
fsr-3920	227	12	she	she	PRON
fsr-3920	227	13	,	,	PUNCT
fsr-3920	227	14	and	and	CCONJ
fsr-3920	227	15	not	not	PART
fsr-3920	227	16	the	the	DET
fsr-3920	227	17	children	child	NOUN
fsr-3920	227	18	,	,	PUNCT
fsr-3920	227	19	has	have	AUX
fsr-3920	227	20	purposefully	purposefully	ADV
fsr-3920	227	21	chosen	choose	VERB
fsr-3920	227	22	the	the	DET
fsr-3920	227	23	ultimate	ultimate	ADJ
fsr-3920	227	24	owners	owner	NOUN
fsr-3920	227	25	of	of	ADP
fsr-3920	227	26	the	the	DET
fsr-3920	227	27	property	property	NOUN
fsr-3920	227	28	(	(	PUNCT
fsr-3920	227	29	the	the	DET
fsr-3920	227	30	remaindermen	remainderman	NOUN
fsr-3920	227	31	)	)	PUNCT
fsr-3920	227	32	.	.	PUNCT
fsr-3920	228	1	this	this	DET
fsr-3920	228	2	desire	desire	NOUN
fsr-3920	228	3	might	might	AUX
fsr-3920	228	4	be	be	AUX
fsr-3920	228	5	particularly	particularly	ADV
fsr-3920	228	6	strong	strong	ADJ
fsr-3920	228	7	if	if	SCONJ
fsr-3920	228	8	the	the	DET
fsr-3920	228	9	remaindermen	remainderman	NOUN
fsr-3920	228	10	are	be	AUX
fsr-3920	228	11	the	the	DET
fsr-3920	228	12	settlor	settlor	NOUN
fsr-3920	228	13	’s	’s	PART
fsr-3920	228	14	favorite	favorite	ADJ
fsr-3920	228	15	charities	charity	NOUN
fsr-3920	228	16	.	.	PUNCT
fsr-3920	229	1	of	of	ADP
fsr-3920	229	2	course	course	NOUN
fsr-3920	229	3	,	,	PUNCT
fsr-3920	229	4	liquidation	liquidation	NOUN
fsr-3920	229	5	of	of	ADP
fsr-3920	229	6	the	the	DET
fsr-3920	229	7	trust	trust	NOUN
fsr-3920	229	8	would	would	AUX
fsr-3920	229	9	be	be	AUX
fsr-3920	229	10	a	a	DET
fsr-3920	229	11	moot	moot	ADJ
fsr-3920	229	12	point	point	NOUN
fsr-3920	229	13	if	if	SCONJ
fsr-3920	229	14	the	the	DET
fsr-3920	229	15	settlor	settlor	NOUN
fsr-3920	229	16	placed	place	VERB
fsr-3920	229	17	a	a	DET
fsr-3920	229	18	clause	clause	NOUN
fsr-3920	229	19	in	in	ADP
fsr-3920	229	20	it	it	PRON
fsr-3920	229	21	that	that	PRON
fsr-3920	229	22	prevented	prevent	VERB
fsr-3920	229	23	the	the	DET
fsr-3920	229	24	remaindermen	remainderman	NOUN
fsr-3920	229	25	from	from	ADP
fsr-3920	229	26	selling	sell	VERB
fsr-3920	229	27	their	their	PRON
fsr-3920	229	28	interests	interest	NOUN
fsr-3920	229	29	.	.	PUNCT
fsr-3920	230	1	(	(	PUNCT
fsr-3920	230	2	for	for	ADP
fsr-3920	230	3	example	example	NOUN
fsr-3920	230	4	,	,	PUNCT
fsr-3920	230	5	“	"	PUNCT
fsr-3920	230	6	any	any	DET
fsr-3920	230	7	attempt	attempt	NOUN
fsr-3920	230	8	by	by	ADP
fsr-3920	230	9	a	a	DET
fsr-3920	230	10	remainderman	remainderman	NOUN
fsr-3920	230	11	to	to	PART
fsr-3920	230	12	sell	sell	VERB
fsr-3920	230	13	its	its	PRON
fsr-3920	230	14	interest	interest	NOUN
fsr-3920	230	15	shall	shall	AUX
fsr-3920	230	16	cause	cause	VERB
fsr-3920	230	17	that	that	DET
fsr-3920	230	18	remainderman	remainderman	NOUN
fsr-3920	230	19	’s	’s	PART
fsr-3920	230	20	interest	interest	NOUN
fsr-3920	230	21	to	to	PART
fsr-3920	230	22	terminate	terminate	VERB
fsr-3920	230	23	,	,	PUNCT
fsr-3920	230	24	and	and	CCONJ
fsr-3920	230	25	said	say	VERB
fsr-3920	230	26	interest	interest	NOUN
fsr-3920	230	27	shall	shall	AUX
fsr-3920	230	28	instead	instead	ADV
fsr-3920	230	29	go	go	VERB
fsr-3920	230	30	to	to	ADP
fsr-3920	230	31	charity	charity	NOUN
fsr-3920	230	32	‘	'	PUNCT
fsr-3920	230	33	x.	x.	NOUN
fsr-3920	230	34	’	'	PUNCT
fsr-3920	230	35	”	"	PUNCT
fsr-3920	230	36	)	)	PUNCT
fsr-3920	230	37	the	the	DET
fsr-3920	230	38	income	income	NOUN
fsr-3920	230	39	beneficiaries	beneficiary	NOUN
fsr-3920	230	40	might	might	AUX
fsr-3920	230	41	be	be	AUX
fsr-3920	230	42	well	well	ADV
fsr-3920	230	43	advised	advise	VERB
fsr-3920	230	44	not	not	PART
fsr-3920	230	45	to	to	PART
fsr-3920	230	46	pursue	pursue	VERB
fsr-3920	230	47	a	a	DET
fsr-3920	230	48	“	"	PUNCT
fsr-3920	230	49	buyout	buyout	NOUN
fsr-3920	230	50	”	"	PUNCT
fsr-3920	230	51	strategy	strategy	NOUN
fsr-3920	230	52	if	if	SCONJ
fsr-3920	230	53	they	they	PRON
fsr-3920	230	54	are	be	AUX
fsr-3920	230	55	having	have	VERB
fsr-3920	230	56	personal	personal	ADJ
fsr-3920	230	57	financial	financial	ADJ
fsr-3920	230	58	problems	problem	NOUN
fsr-3920	230	59	and/or	and/or	CCONJ
fsr-3920	230	60	are	be	AUX
fsr-3920	230	61	faced	face	VERB
fsr-3920	230	62	with	with	ADP
fsr-3920	230	63	possible	possible	ADJ
fsr-3920	230	64	lawsuits	lawsuit	NOUN
fsr-3920	230	65	.	.	PUNCT
fsr-3920	231	1	a	a	DET
fsr-3920	231	2	life	life	NOUN
fsr-3920	231	3	estate	estate	NOUN
fsr-3920	231	4	,	,	PUNCT
fsr-3920	231	5	especially	especially	ADV
fsr-3920	231	6	if	if	SCONJ
fsr-3920	231	7	the	the	DET
fsr-3920	231	8	trust	trust	NOUN
fsr-3920	231	9	contains	contain	VERB
fsr-3920	231	10	a	a	DET
fsr-3920	231	11	“	"	PUNCT
fsr-3920	231	12	spendthrift	spendthrift	ADJ
fsr-3920	231	13	provision	provision	NOUN
fsr-3920	231	14	,	,	PUNCT
fsr-3920	231	15	”	"	PUNCT
fsr-3920	231	16	is	be	AUX
fsr-3920	231	17	less	less	ADV
fsr-3920	231	18	attractive	attractive	ADJ
fsr-3920	231	19	to	to	ADP
fsr-3920	231	20	creditors	creditor	NOUN
fsr-3920	231	21	than	than	ADP
fsr-3920	231	22	property	property	NOUN
fsr-3920	231	23	owned	own	VERB
fsr-3920	231	24	outright	outright	ADV
fsr-3920	231	25	by	by	ADP
fsr-3920	231	26	debtor	debtor	NOUN
fsr-3920	231	27	.	.	PUNCT
fsr-3920	232	1	a	a	DET
fsr-3920	232	2	remainderman	remainderman	NOUN
fsr-3920	232	3	may	may	AUX
fsr-3920	232	4	be	be	AUX
fsr-3920	232	5	quite	quite	ADV
fsr-3920	232	6	loathe	loathe	ADJ
fsr-3920	232	7	to	to	PART
fsr-3920	232	8	sell	sell	VERB
fsr-3920	232	9	its	its	PRON
fsr-3920	232	10	remainder	remainder	NOUN
fsr-3920	232	11	interest	interest	NOUN
fsr-3920	232	12	if	if	SCONJ
fsr-3920	232	13	“	"	PUNCT
fsr-3920	232	14	bad	bad	ADJ
fsr-3920	232	15	press	press	NOUN
fsr-3920	232	16	”	"	PUNCT
fsr-3920	232	17	might	might	AUX
fsr-3920	232	18	result	result	VERB
fsr-3920	232	19	from	from	ADP
fsr-3920	232	20	the	the	DET
fsr-3920	232	21	disclosure	disclosure	NOUN
fsr-3920	232	22	that	that	SCONJ
fsr-3920	232	23	a	a	DET
fsr-3920	232	24	one	one	NUM
fsr-3920	232	25	million	million	NUM
fsr-3920	232	26	dollar	dollar	NOUN
fsr-3920	232	27	gift	gift	NOUN
fsr-3920	232	28	in	in	ADP
fsr-3920	232	29	the	the	DET
fsr-3920	232	30	future	future	NOUN
fsr-3920	232	31	was	be	AUX
fsr-3920	232	32	“	"	PUNCT
fsr-3920	232	33	traded	trade	VERB
fsr-3920	232	34	away	away	ADV
fsr-3920	232	35	”	"	PUNCT
fsr-3920	232	36	for	for	ADP
fsr-3920	232	37	a	a	DET
fsr-3920	232	38	mere	mere	ADJ
fsr-3920	232	39	fraction	fraction	NOUN
fsr-3920	232	40	of	of	ADP
fsr-3920	232	41	said	say	VERB
fsr-3920	232	42	value	value	NOUN
fsr-3920	232	43	today	today	NOUN
fsr-3920	232	44	.	.	PUNCT
fsr-3920	233	1	of	of	ADP
fsr-3920	233	2	course	course	NOUN
fsr-3920	233	3	,	,	PUNCT
fsr-3920	233	4	this	this	DET
fsr-3920	233	5	gross	gross	ADJ
fsr-3920	233	6	misinterpretation	misinterpretation	NOUN
fsr-3920	233	7	is	be	AUX
fsr-3920	233	8	a	a	DET
fsr-3920	233	9	realistic	realistic	ADJ
fsr-3920	233	10	concern	concern	NOUN
fsr-3920	233	11	due	due	ADJ
fsr-3920	233	12	only	only	ADV
fsr-3920	233	13	to	to	ADP
fsr-3920	233	14	the	the	DET
fsr-3920	233	15	general	general	ADJ
fsr-3920	233	16	public	public	NOUN
fsr-3920	233	17	’s	’s	PART
fsr-3920	233	18	lack	lack	NOUN
fsr-3920	233	19	of	of	ADP
fsr-3920	233	20	understanding	understanding	NOUN
fsr-3920	233	21	of	of	ADP
fsr-3920	233	22	the	the	DET
fsr-3920	233	23	time	time	NOUN
fsr-3920	233	24	value	value	NOUN
fsr-3920	233	25	of	of	ADP
fsr-3920	233	26	money	money	NOUN
fsr-3920	233	27	and/or	and/or	CCONJ
fsr-3920	233	28	public	public	ADJ
fsr-3920	233	29	relations	relation	NOUN
fsr-3920	233	30	difficulties	difficulty	NOUN
fsr-3920	233	31	that	that	PRON
fsr-3920	233	32	some	some	DET
fsr-3920	233	33	charities	charity	NOUN
fsr-3920	233	34	have	have	AUX
fsr-3920	233	35	had	have	VERB
fsr-3920	233	36	in	in	ADP
fsr-3920	233	37	the	the	DET
fsr-3920	233	38	recent	recent	ADJ
fsr-3920	233	39	past	past	NOUN
fsr-3920	233	40	.	.	PUNCT
fsr-3920	234	1	unfortunately	unfortunately	ADV
fsr-3920	234	2	,	,	PUNCT
fsr-3920	234	3	charities	charity	NOUN
fsr-3920	234	4	may	may	AUX
fsr-3920	234	5	be	be	AUX
fsr-3920	234	6	concerned	concern	VERB
fsr-3920	234	7	that	that	SCONJ
fsr-3920	234	8	potential	potential	ADJ
fsr-3920	234	9	donors	donor	NOUN
fsr-3920	234	10	may	may	AUX
fsr-3920	234	11	hear	hear	VERB
fsr-3920	234	12	about	about	ADP
fsr-3920	234	13	such	such	ADJ
fsr-3920	234	14	settlements	settlement	NOUN
fsr-3920	234	15	and	and	CCONJ
fsr-3920	234	16	,	,	PUNCT
fsr-3920	234	17	fearing	fear	VERB
fsr-3920	234	18	that	that	SCONJ
fsr-3920	234	19	their	their	PRON
fsr-3920	234	20	“	"	PUNCT
fsr-3920	234	21	generous	generous	ADJ
fsr-3920	234	22	”	"	PUNCT
fsr-3920	234	23	gifts	gift	NOUN
fsr-3920	234	24	may	may	AUX
fsr-3920	234	25	eventually	eventually	ADV
fsr-3920	234	26	be	be	AUX
fsr-3920	234	27	whittled	whittle	VERB
fsr-3920	234	28	down	down	ADP
fsr-3920	234	29	to	to	ADP
fsr-3920	234	30	something	something	PRON
fsr-3920	234	31	that	that	PRON
fsr-3920	234	32	seems	seem	VERB
fsr-3920	234	33	quite	quite	ADV
fsr-3920	234	34	paltry	paltry	NOUN
fsr-3920	234	35	,	,	PUNCT
fsr-3920	234	36	decide	decide	VERB
fsr-3920	234	37	to	to	PART
fsr-3920	234	38	give	give	VERB
fsr-3920	234	39	it	it	PRON
fsr-3920	234	40	to	to	ADP
fsr-3920	234	41	some	some	DET
fsr-3920	234	42	other	other	ADJ
fsr-3920	234	43	charity	charity	NOUN
fsr-3920	234	44	.	.	PUNCT
fsr-3920	235	1	after	after	ADV
fsr-3920	235	2	all	all	ADV
fsr-3920	235	3	,	,	PUNCT
fsr-3920	235	4	with	with	ADP
fsr-3920	235	5	a	a	DET
fsr-3920	235	6	future	future	ADJ
fsr-3920	235	7	$	$	SYM
fsr-3920	235	8	2,000,000	2,000,000	NUM
fsr-3920	235	9	gift	gift	NOUN
fsr-3920	235	10	a	a	DET
fsr-3920	235	11	library	library	NOUN
fsr-3920	235	12	might	might	AUX
fsr-3920	235	13	well	well	ADV
fsr-3920	235	14	bear	bear	VERB
fsr-3920	235	15	the	the	DET
fsr-3920	235	16	donor	donor	NOUN
fsr-3920	235	17	’s	’s	PART
fsr-3920	235	18	name	name	NOUN
fsr-3920	235	19	,	,	PUNCT
fsr-3920	235	20	whereas	whereas	SCONJ
fsr-3920	235	21	today	today	NOUN
fsr-3920	235	22	’s	’	VERB
fsr-3920	235	23	$	$	SYM
fsr-3920	235	24	100,000	100,000	NUM
fsr-3920	235	25	gift	gift	NOUN
fsr-3920	235	26	might	might	AUX
fsr-3920	235	27	result	result	VERB
fsr-3920	235	28	in	in	ADP
fsr-3920	235	29	the	the	DET
fsr-3920	235	30	name	name	NOUN
fsr-3920	235	31	appearing	appear	VERB
fsr-3920	235	32	on	on	ADP
fsr-3920	235	33	a	a	DET
fsr-3920	235	34	long	long	ADJ
fsr-3920	235	35	list	list	NOUN
fsr-3920	235	36	of	of	ADP
fsr-3920	235	37	donors	donor	NOUN
fsr-3920	235	38	on	on	ADP
fsr-3920	235	39	some	some	DET
fsr-3920	235	40	recognition	recognition	NOUN
fsr-3920	235	41	plaque	plaque	NOUN
fsr-3920	235	42	in	in	ADP
fsr-3920	235	43	the	the	DET
fsr-3920	235	44	reference	reference	NOUN
fsr-3920	235	45	section	section	NOUN
fsr-3920	235	46	.	.	PUNCT
fsr-3920	236	1	9	9	X
fsr-3920	236	2	.	.	X
fsr-3920	236	3	conclusion	conclusion	NOUN
fsr-3920	236	4	this	this	DET
fsr-3920	236	5	paper	paper	NOUN
fsr-3920	236	6	has	have	AUX
fsr-3920	236	7	attempted	attempt	VERB
fsr-3920	236	8	to	to	PART
fsr-3920	236	9	describe	describe	VERB
fsr-3920	236	10	verbally	verbally	ADV
fsr-3920	236	11	,	,	PUNCT
fsr-3920	236	12	and	and	CCONJ
fsr-3920	236	13	through	through	ADP
fsr-3920	236	14	example	example	NOUN
fsr-3920	236	15	,	,	PUNCT
fsr-3920	236	16	an	an	DET
fsr-3920	236	17	approach	approach	NOUN
fsr-3920	236	18	to	to	ADP
fsr-3920	236	19	liquidating	liquidate	VERB
fsr-3920	236	20	a	a	DET
fsr-3920	236	21	life	life	NOUN
fsr-3920	236	22	estate	estate	NOUN
fsr-3920	236	23	in	in	ADP
fsr-3920	236	24	situations	situation	NOUN
fsr-3920	236	25	where	where	SCONJ
fsr-3920	236	26	the	the	DET
fsr-3920	236	27	income	income	NOUN
fsr-3920	236	28	beneficiaries	beneficiary	NOUN
fsr-3920	236	29	are	be	AUX
fsr-3920	236	30	competent	competent	ADJ
fsr-3920	236	31	to	to	PART
fsr-3920	236	32	handle	handle	VERB
fsr-3920	236	33	the	the	DET
fsr-3920	236	34	corpus	corpus	NOUN
fsr-3920	236	35	of	of	ADP
fsr-3920	236	36	the	the	DET
fsr-3920	236	37	trust	trust	NOUN
fsr-3920	236	38	and	and	CCONJ
fsr-3920	236	39	to	to	PART
fsr-3920	236	40	establish	establish	VERB
fsr-3920	236	41	that	that	SCONJ
fsr-3920	236	42	this	this	PRON
fsr-3920	236	43	can	can	AUX
fsr-3920	236	44	be	be	AUX
fsr-3920	236	45	done	do	VERB
fsr-3920	236	46	to	to	ADP
fsr-3920	236	47	the	the	DET
fsr-3920	236	48	shared	share	VERB
fsr-3920	236	49	benefit	benefit	NOUN
fsr-3920	236	50	of	of	ADP
fsr-3920	236	51	both	both	CCONJ
fsr-3920	236	52	the	the	DET
fsr-3920	236	53	income	income	NOUN
fsr-3920	236	54	beneficiaries	beneficiary	NOUN
fsr-3920	236	55	and	and	CCONJ
fsr-3920	236	56	the	the	DET
fsr-3920	236	57	remaindermen	remainderman	NOUN
fsr-3920	236	58	.	.	PUNCT
fsr-3920	237	1	this	this	DET
fsr-3920	237	2	simplification	simplification	NOUN
fsr-3920	237	3	in	in	ADP
fsr-3920	237	4	personal	personal	ADJ
fsr-3920	237	5	finance	finance	NOUN
fsr-3920	237	6	involves	involve	VERB
fsr-3920	237	7	employing	employ	VERB
fsr-3920	237	8	a	a	DET
fsr-3920	237	9	portion	portion	NOUN
fsr-3920	237	10	of	of	ADP
fsr-3920	237	11	the	the	DET
fsr-3920	237	12	trust	trust	NOUN
fsr-3920	237	13	assets	asset	NOUN
fsr-3920	237	14	to	to	PART
fsr-3920	237	15	“	"	PUNCT
fsr-3920	237	16	buyout	buyout	VERB
fsr-3920	237	17	”	"	PUNCT
fsr-3920	237	18	the	the	DET
fsr-3920	237	19	interests	interest	NOUN
fsr-3920	237	20	of	of	ADP
fsr-3920	237	21	the	the	DET
fsr-3920	237	22	remaindermen	remainderman	NOUN
fsr-3920	237	23	.	.	PUNCT
fsr-3920	238	1	the	the	DET
fsr-3920	238	2	194	194	NUM
fsr-3920	238	3	j.c	j.c	PROPN
fsr-3920	238	4	.	.	PROPN
fsr-3920	238	5	bost	bost	PROPN
fsr-3920	238	6	,	,	PUNCT
fsr-3920	238	7	t.	t.	PROPN
fsr-3920	238	8	cherin	cherin	PROPN
fsr-3920	238	9	/	/	SYM
fsr-3920	238	10	financial	financial	ADJ
fsr-3920	238	11	services	service	NOUN
fsr-3920	238	12	review	review	VERB
fsr-3920	238	13	9	9	NUM
fsr-3920	238	14	(	(	PUNCT
fsr-3920	238	15	2000	2000	NUM
fsr-3920	238	16	)	)	PUNCT
fsr-3920	239	1	183–195	183–195	NUM
fsr-3920	239	2	consequence	consequence	NOUN
fsr-3920	239	3	is	be	AUX
fsr-3920	239	4	a	a	DET
fsr-3920	239	5	termination	termination	NOUN
fsr-3920	239	6	of	of	ADP
fsr-3920	239	7	the	the	DET
fsr-3920	239	8	trust	trust	NOUN
fsr-3920	239	9	,	,	PUNCT
fsr-3920	239	10	leaving	leave	VERB
fsr-3920	239	11	the	the	DET
fsr-3920	239	12	income	income	NOUN
fsr-3920	239	13	beneficiaries	beneficiary	NOUN
fsr-3920	239	14	to	to	PART
fsr-3920	239	15	manage	manage	VERB
fsr-3920	239	16	the	the	DET
fsr-3920	239	17	remaining	remain	VERB
fsr-3920	239	18	assets	asset	NOUN
fsr-3920	239	19	,	,	PUNCT
fsr-3920	239	20	without	without	ADP
fsr-3920	239	21	the	the	DET
fsr-3920	239	22	costs	cost	NOUN
fsr-3920	239	23	and	and	CCONJ
fsr-3920	239	24	impediments	impediment	NOUN
fsr-3920	239	25	associated	associate	VERB
fsr-3920	239	26	with	with	ADP
fsr-3920	239	27	a	a	DET
fsr-3920	239	28	trust	trust	NOUN
fsr-3920	239	29	,	,	PUNCT
fsr-3920	239	30	and	and	CCONJ
fsr-3920	239	31	the	the	DET
fsr-3920	239	32	remaindermen	remainderman	NOUN
fsr-3920	239	33	with	with	ADP
fsr-3920	239	34	immediate	immediate	ADJ
fsr-3920	239	35	cash	cash	NOUN
fsr-3920	239	36	to	to	PART
fsr-3920	239	37	spend	spend	VERB
fsr-3920	239	38	or	or	CCONJ
fsr-3920	239	39	invest	invest	VERB
fsr-3920	239	40	as	as	SCONJ
fsr-3920	239	41	they	they	PRON
fsr-3920	239	42	see	see	VERB
fsr-3920	239	43	fit	fit	ADJ
fsr-3920	239	44	.	.	PUNCT
fsr-3920	240	1	references	reference	NOUN
fsr-3920	240	2	california	california	PROPN
fsr-3920	240	3	probate	probate	PROPN
fsr-3920	240	4	code	code	PROPN
fsr-3920	240	5	,	,	PUNCT
fsr-3920	240	6	division	division	NOUN
fsr-3920	240	7	9	9	NUM
fsr-3920	240	8	,	,	PUNCT
fsr-3920	240	9	part	part	NOUN
fsr-3920	240	10	4	4	NUM
fsr-3920	240	11	,	,	PUNCT
fsr-3920	240	12	chapter	chapter	NOUN
fsr-3920	240	13	1	1	NUM
fsr-3920	240	14	,	,	PUNCT
fsr-3920	240	15	article	article	NOUN
fsr-3920	240	16	2.5	2.5	NUM
fsr-3920	240	17	,	,	PUNCT
fsr-3920	240	18	section	section	NOUN
fsr-3920	240	19	16048	16048	NUM
fsr-3920	240	20	.	.	PUNCT
fsr-3920	241	1	croman	croman	PROPN
fsr-3920	241	2	,	,	PUNCT
fsr-3920	241	3	earl	earl	PROPN
fsr-3920	241	4	l.	l.	PROPN
fsr-3920	241	5	“	"	PUNCT
fsr-3920	241	6	remainder	remainder	NOUN
fsr-3920	241	7	interest	interest	NOUN
fsr-3920	241	8	sales	sale	NOUN
fsr-3920	241	9	may	may	AUX
fsr-3920	241	10	again	again	ADV
fsr-3920	241	11	be	be	AUX
fsr-3920	241	12	viable,”taxation	viable,”taxation	NOUN
fsr-3920	241	13	for	for	ADP
fsr-3920	241	14	accountants	accountant	NOUN
fsr-3920	241	15	,	,	PUNCT
fsr-3920	241	16	1994,v52	1994,v52	NUM
fsr-3920	241	17	.	.	PUNCT
fsr-3920	242	1	(	(	PUNCT
fsr-3920	242	2	6	6	NUM
fsr-3920	242	3	)	)	PUNCT
fsr-3920	242	4	,	,	PUNCT
fsr-3920	242	5	332–338	332–338	NUM
fsr-3920	242	6	.	.	PUNCT
fsr-3920	242	7	fooden	fooden	PROPN
fsr-3920	242	8	,	,	PUNCT
fsr-3920	242	9	bart	bart	PROPN
fsr-3920	242	10	l.	l.	PROPN
fsr-3920	242	11	“	"	PUNCT
fsr-3920	242	12	charitable	charitable	ADJ
fsr-3920	242	13	remainder	remainder	NOUN
fsr-3920	242	14	trusts,”cpa	trusts,”cpa	PROPN
fsr-3920	242	15	journal	journal	NOUN
fsr-3920	242	16	,	,	PUNCT
fsr-3920	242	17	1996,v64	1996,v64	NUM
fsr-3920	242	18	.	.	PUNCT
fsr-3920	243	1	(	(	PUNCT
fsr-3920	243	2	9	9	NUM
fsr-3920	243	3	,	,	PUNCT
fsr-3920	243	4	sep	sep	PROPN
fsr-3920	243	5	)	)	PUNCT
fsr-3920	243	6	,	,	PUNCT
fsr-3920	243	7	44–49	44–49	NUM
fsr-3920	243	8	.	.	PUNCT
fsr-3920	244	1	herman	herman	NOUN
fsr-3920	244	2	-	-	PUNCT
fsr-3920	244	3	giddens	giddens	PROPN
fsr-3920	244	4	,	,	PUNCT
fsr-3920	244	5	gregory	gregory	PROPN
fsr-3920	244	6	.	.	PUNCT
fsr-3920	245	1	“	"	PUNCT
fsr-3920	245	2	revise	revise	VERB
fsr-3920	245	3	tax	tax	NOUN
fsr-3920	245	4	planning	planning	NOUN
fsr-3920	245	5	for	for	ADP
fsr-3920	245	6	charitable	charitable	ADJ
fsr-3920	245	7	remainder	remainder	NOUN
fsr-3920	245	8	trusts,”taxation	trusts,”taxation	NOUN
fsr-3920	245	9	for	for	ADP
fsr-3920	245	10	accountants	accountant	NOUN
fsr-3920	245	11	,	,	PUNCT
fsr-3920	245	12	1998,v60	1998,v60	NUM
fsr-3920	245	13	.	.	PUNCT
fsr-3920	246	1	(	(	PUNCT
fsr-3920	246	2	5	5	NUM
fsr-3920	246	3	,	,	PUNCT
fsr-3920	246	4	may	may	AUX
fsr-3920	246	5	)	)	PUNCT
fsr-3920	246	6	,	,	PUNCT
fsr-3920	246	7	260–265	260–265	NUM
fsr-3920	246	8	.	.	PUNCT
fsr-3920	246	9	ibbotson	ibbotson	PROPN
fsr-3920	246	10	associates	associates	PROPN
fsr-3920	246	11	.	.	PUNCT
fsr-3920	247	1	(	(	PUNCT
fsr-3920	247	2	1995).stocks	1995).stocks	NUM
fsr-3920	247	3	,	,	PUNCT
fsr-3920	247	4	bonds	bond	NOUN
fsr-3920	247	5	,	,	PUNCT
fsr-3920	247	6	bills	bill	NOUN
fsr-3920	247	7	,	,	PUNCT
fsr-3920	247	8	and	and	CCONJ
fsr-3920	247	9	inflation	inflation	NOUN
fsr-3920	247	10	1995	1995	NUM
fsr-3920	247	11	yearbook.chicago	yearbook.chicago	PROPN
fsr-3920	247	12	,	,	PUNCT
fsr-3920	247	13	illinois	illinois	PROPN
fsr-3920	247	14	.	.	PUNCT
fsr-3920	247	15	internal	internal	PROPN
fsr-3920	247	16	revenue	revenue	NOUN
fsr-3920	247	17	code	code	NOUN
fsr-3920	247	18	.	.	PUNCT
fsr-3920	248	1	(	(	PUNCT
fsr-3920	248	2	1999	1999	NUM
fsr-3920	248	3	)	)	PUNCT
fsr-3920	248	4	.	.	PUNCT
fsr-3920	249	1	irc	irc	PROPN
fsr-3920	249	2	§	§	NOUN
fsr-3920	249	3	2041[b][1][a	2041[b][1][a	NOUN
fsr-3920	249	4	]	]	X
fsr-3920	249	5	internal	internal	ADJ
fsr-3920	249	6	revenue	revenue	NOUN
fsr-3920	249	7	code	code	NOUN
fsr-3920	249	8	.	.	PUNCT
fsr-3920	250	1	(	(	PUNCT
fsr-3920	250	2	1999	1999	NUM
fsr-3920	250	3	)	)	PUNCT
fsr-3920	250	4	.	.	PUNCT
fsr-3920	251	1	irc	irc	PROPN
fsr-3920	251	2	(	(	PUNCT
fsr-3920	251	3	§	§	NOUN
fsr-3920	251	4	2041[b][2	2041[b][2	NOUN
fsr-3920	251	5	]	]	SYM
fsr-3920	251	6	)	)	PUNCT
fsr-3920	251	7	moyers	moyer	NOUN
fsr-3920	251	8	,	,	PUNCT
fsr-3920	251	9	michael	michael	PROPN
fsr-3920	251	10	k.	k.	PROPN
fsr-3920	251	11	,	,	PUNCT
fsr-3920	251	12	alan	alan	PROPN
fsr-3920	251	13	d.	d.	PROPN
fsr-3920	251	14	spiegel	spiegel	PROPN
fsr-3920	251	15	and	and	CCONJ
fsr-3920	251	16	e.	e.	PROPN
fsr-3920	251	17	richard	richard	PROPN
fsr-3920	251	18	baum	baum	PROPN
fsr-3920	251	19	.	.	PUNCT
fsr-3920	252	1	“	"	PUNCT
fsr-3920	252	2	charitable	charitable	ADJ
fsr-3920	252	3	remainder	remainder	NOUN
fsr-3920	252	4	trusts	trust	NOUN
fsr-3920	252	5	offer	offer	VERB
fsr-3920	252	6	noncharitable	noncharitable	ADJ
fsr-3920	252	7	benefits,”taxation	benefits,”taxation	NOUN
fsr-3920	252	8	for	for	ADP
fsr-3920	252	9	accountants	accountant	NOUN
fsr-3920	252	10	,	,	PUNCT
fsr-3920	252	11	1997,v58	1997,v58	NUM
fsr-3920	252	12	.	.	PUNCT
fsr-3920	253	1	(	(	PUNCT
fsr-3920	253	2	5	5	NUM
fsr-3920	253	3	,	,	PUNCT
fsr-3920	253	4	may	may	AUX
fsr-3920	253	5	)	)	PUNCT
fsr-3920	253	6	,	,	PUNCT
fsr-3920	253	7	285–291	285–291	PROPN
fsr-3920	253	8	.	.	PUNCT
fsr-3920	254	1	siegel	siegel	PROPN
fsr-3920	254	2	,	,	PUNCT
fsr-3920	254	3	laurence	laurence	PROPN
fsr-3920	254	4	b.	b.	PROPN
fsr-3920	254	5	and	and	CCONJ
fsr-3920	254	6	eric	eric	PROPN
fsr-3920	254	7	i	i	PROPN
fsr-3920	254	8	swerdlin	swerdlin	NOUN
fsr-3920	254	9	.	.	PUNCT
fsr-3920	255	1	“	"	PUNCT
fsr-3920	255	2	using	use	VERB
fsr-3920	255	3	a	a	DET
fsr-3920	255	4	growth	growth	NOUN
fsr-3920	255	5	strategy	strategy	NOUN
fsr-3920	255	6	for	for	ADP
fsr-3920	255	7	charitable	charitable	ADJ
fsr-3920	255	8	remainder	remainder	NOUN
fsr-3920	255	9	trust	trust	NOUN
fsr-3920	255	10	portfolios	portfolio	NOUN
fsr-3920	255	11	,	,	PUNCT
fsr-3920	255	12	”	"	PUNCT
fsr-3920	255	13	journal	journal	NOUN
fsr-3920	255	14	of	of	ADP
fsr-3920	255	15	taxation	taxation	NOUN
fsr-3920	255	16	,	,	PUNCT
fsr-3920	255	17	1996,v84	1996,v84	NOUN
fsr-3920	255	18	.	.	PUNCT
fsr-3920	256	1	(	(	PUNCT
fsr-3920	256	2	3	3	NUM
fsr-3920	256	3	,	,	PUNCT
fsr-3920	256	4	mar	mar	PROPN
fsr-3920	256	5	)	)	PUNCT
fsr-3920	256	6	,	,	PUNCT
fsr-3920	256	7	150–156	150–156	NUM
fsr-3920	256	8	.	.	PUNCT
fsr-3920	257	1	treasury	treasury	PROPN
fsr-3920	257	2	regulations	regulation	NOUN
fsr-3920	257	3	,	,	PUNCT
fsr-3920	257	4	section	section	NOUN
fsr-3920	257	5	1.664–1	1.664–1	NUM
fsr-3920	257	6	.	.	PUNCT
fsr-3920	258	1	charitable	charitable	ADJ
fsr-3920	258	2	remainder	remainder	NOUN
fsr-3920	258	3	trusts	trust	NOUN
fsr-3920	258	4	.	.	PUNCT
fsr-3920	259	1	treasury	treasury	NOUN
fsr-3920	259	2	regulations	regulation	NOUN
fsr-3920	259	3	,	,	PUNCT
fsr-3920	259	4	section	section	NOUN
fsr-3920	259	5	1.664–2	1.664–2	NUM
fsr-3920	259	6	.	.	PUNCT
fsr-3920	260	1	charitable	charitable	ADJ
fsr-3920	260	2	remainder	remainder	NOUN
fsr-3920	260	3	annuity	annuity	NOUN
fsr-3920	260	4	trust	trust	NOUN
fsr-3920	260	5	.	.	PUNCT
fsr-3920	261	1	treasury	treasury	PROPN
fsr-3920	261	2	regulations	regulation	NOUN
fsr-3920	261	3	,	,	PUNCT
fsr-3920	261	4	section	section	NOUN
fsr-3920	261	5	1.664–3	1.664–3	NUM
fsr-3920	261	6	.	.	PUNCT
fsr-3920	262	1	charitable	charitable	ADJ
fsr-3920	262	2	remainder	remainder	NOUN
fsr-3920	262	3	unitrust	unitrust	NOUN
fsr-3920	262	4	.	.	PUNCT
fsr-3920	263	1	united	united	PROPN
fsr-3920	263	2	states	states	PROPN
fsr-3920	263	3	codes	code	NOUN
fsr-3920	263	4	,	,	PUNCT
fsr-3920	263	5	title	title	NOUN
fsr-3920	263	6	26	26	NUM
fsr-3920	263	7	,	,	PUNCT
fsr-3920	263	8	internal	internal	ADJ
fsr-3920	263	9	revenue	revenue	NOUN
fsr-3920	263	10	code	code	NOUN
fsr-3920	263	11	,	,	PUNCT
fsr-3920	263	12	section	section	NOUN
fsr-3920	263	13	2041	2041	NUM
fsr-3920	263	14	.	.	PUNCT
fsr-3920	264	1	powers	power	NOUN
fsr-3920	264	2	of	of	ADP
fsr-3920	264	3	appointment	appointment	NOUN
fsr-3920	264	4	.	.	PUNCT
fsr-3920	265	1	united	united	PROPN
fsr-3920	265	2	states	states	PROPN
fsr-3920	265	3	codes	code	NOUN
fsr-3920	265	4	,	,	PUNCT
fsr-3920	265	5	title	title	NOUN
fsr-3920	265	6	26	26	NUM
fsr-3920	265	7	,	,	PUNCT
fsr-3920	265	8	internal	internal	ADJ
fsr-3920	265	9	revenue	revenue	NOUN
fsr-3920	265	10	code	code	NOUN
fsr-3920	265	11	,	,	PUNCT
fsr-3920	265	12	section	section	NOUN
fsr-3920	265	13	2055	2055	NUM
fsr-3920	265	14	.	.	PUNCT
fsr-3920	266	1	transfers	transfer	NOUN
fsr-3920	266	2	for	for	ADP
fsr-3920	266	3	public	public	ADJ
fsr-3920	266	4	,	,	PUNCT
fsr-3920	266	5	charitable	charitable	ADJ
fsr-3920	266	6	,	,	PUNCT
fsr-3920	266	7	and	and	CCONJ
fsr-3920	266	8	religious	religious	ADJ
fsr-3920	266	9	uses	use	NOUN
fsr-3920	266	10	.	.	PUNCT
fsr-3920	267	1	195j.c	195j.c	PROPN
fsr-3920	267	2	.	.	PUNCT
fsr-3920	267	3	bost	bost	PROPN
fsr-3920	267	4	,	,	PUNCT
fsr-3920	267	5	t.	t.	PROPN
fsr-3920	267	6	cherin	cherin	PROPN
fsr-3920	267	7	/	/	SYM
fsr-3920	267	8	financial	financial	ADJ
fsr-3920	267	9	services	service	NOUN
fsr-3920	267	10	review	review	VERB
fsr-3920	267	11	9	9	NUM
fsr-3920	267	12	(	(	PUNCT
fsr-3920	267	13	2000	2000	NUM
fsr-3920	267	14	)	)	PUNCT
fsr-3920	267	15	183–195	183–195	NUM