id	sid	eid	entity	type
ftr-312	1	1	florida	GPE
ftr-312	1	2	florida	GPE
ftr-312	1	3	14 2013	DATE
ftr-312	1	4	8 319	CARDINAL
ftr-312	2	1	susan c. morse* i.	PERSON
ftr-312	2	2	320 ii	PRODUCT
ftr-312	3	1	322	CARDINAL
ftr-312	3	2	us	GPE
ftr-312	3	3	322	CARDINAL
ftr-312	3	4	326 iii	QUANTITY
ftr-312	4	1	us	GPE
ftr-312	4	2	329	CARDINAL
ftr-312	5	1	334	CARDINAL
ftr-312	6	1	337	CARDINAL
ftr-312	6	2	337	CARDINAL
ftr-312	6	3	us	GPE
ftr-312	6	4	339	CARDINAL
ftr-312	6	5	342	CARDINAL
ftr-312	6	6	349	CARDINAL
ftr-312	8	1	354 a.	PERSON
ftr-312	8	2	354	CARDINAL
ftr-312	9	1	356	CARDINAL
ftr-312	9	2	university of texas school of law	ORG
ftr-312	10	1	uc hastings college	ORG
ftr-312	10	2	uc	ORG
ftr-312	10	3	summer	DATE
ftr-312	11	1	the university of florida levin college of law eighth	ORG
ftr-312	11	2	annual	DATE
ftr-312	11	3	2013	DATE
ftr-312	11	4	eric allen	PERSON
ftr-312	11	5	william dodge	PERSON
ftr-312	11	6	victor fleischer	PERSON
ftr-312	11	7	stephen shay	PERSON
ftr-312	11	8	uc hastings	ORG
ftr-312	11	9	santa clara university school of law	ORG
ftr-312	11	10	the university of denver	ORG
ftr-312	11	11	boston college school of law	ORG
ftr-312	11	12	the university of new south wales	ORG
ftr-312	12	1	320	CARDINAL
ftr-312	12	2	florida	GPE
ftr-312	13	1	14:8	CARDINAL
ftr-312	13	2	357	CARDINAL
ftr-312	13	3	d.	NORP
ftr-312	13	4	358 vi	PERSON
ftr-312	13	5	359	CARDINAL
ftr-312	13	6	i.	PERSON
ftr-312	18	1	ii	PERSON
ftr-312	20	1	the united states	GPE
ftr-312	20	2	work4	PERSON
ftr-312	20	3	1	CARDINAL
ftr-312	21	1	mihir a. desai & dhammika dharmapala	PERSON
ftr-312	21	2	63	CARDINAL
ftr-312	21	3	nat’l	NORP
ftr-312	21	4	723	CARDINAL
ftr-312	21	5	724	CARDINAL
ftr-312	21	6	2010	DATE
ftr-312	22	1	hereinafter desai & dharmapala	ORG
ftr-312	23	1	2	CARDINAL
ftr-312	23	2	daniel shaviro	PERSON
ftr-312	23	3	david r. tillinghast	PERSON
ftr-312	23	4	u.s.	GPE
ftr-312	23	5	64	CARDINAL
ftr-312	23	6	377	CARDINAL
ftr-312	23	7	383–84	DATE
ftr-312	23	8	2011	DATE
ftr-312	24	1	u.s.	GPE
ftr-312	25	1	3.	CARDINAL
ftr-312	25	2	eric j. allen &	PERSON
ftr-312	25	3	susan c. morse	PERSON
ftr-312	25	4	66	CARDINAL
ftr-312	25	5	395	CARDINAL
ftr-312	25	6	395	DATE
ftr-312	25	7	2013	DATE
ftr-312	26	1	allen & morse	ORG
ftr-312	26	2	twenty-seven	CARDINAL
ftr-312	26	3	918	CARDINAL
ftr-312	27	1	4	CARDINAL
ftr-312	28	1	joseph bankman	PERSON
ftr-312	28	2	41	CARDINAL
ftr-312	28	3	ucla l. rev	PERSON
ftr-312	28	4	1737	CARDINAL
ftr-312	28	5	1994	DATE
ftr-312	29	1	321	CARDINAL
ftr-312	29	2	the united states	GPE
ftr-312	29	3	delaware	GPE
ftr-312	30	1	delaware	GPE
ftr-312	34	1	one	CARDINAL
ftr-312	36	1	us	GPE
ftr-312	39	1	delaware	GPE
ftr-312	41	1	the united states	GPE
ftr-312	41	2	congress	ORG
ftr-312	44	1	victor fleischer	PERSON
ftr-312	44	2	57	CARDINAL
ftr-312	44	3	137	CARDINAL
ftr-312	44	4	2003	DATE
ftr-312	45	1	hereinafter fleischer	PERSON
ftr-312	45	2	daniel s. goldberg	PERSON
ftr-312	45	3	55	CARDINAL
ftr-312	46	1	923	CARDINAL
ftr-312	46	2	2002	DATE
ftr-312	47	1	calvin h. johnson	PERSON
ftr-312	47	2	29	CARDINAL
ftr-312	48	1	29	CARDINAL
ftr-312	48	2	2009	DATE
ftr-312	49	1	johnson	PERSON
ftr-312	49	2	eric j. allen & sharat raghavan	PERSON
ftr-312	49	3	april 16, 2013	DATE
ftr-312	50	1	allen & raghavan	ORG
ftr-312	51	1	322	CARDINAL
ftr-312	51	2	florida	GPE
ftr-312	52	1	14:8	CARDINAL
ftr-312	52	2	the united states	GPE
ftr-312	57	1	the united states	GPE
ftr-312	62	1	one	CARDINAL
ftr-312	67	1	us	GPE
ftr-312	67	2	delaware	GPE
ftr-312	67	3	the united states	GPE
ftr-312	68	1	bermuda	ORG
ftr-312	68	2	5	CARDINAL
ftr-312	69	1	7701(a)(4	CARDINAL
ftr-312	70	1	2013	DATE
ftr-312	70	2	323	PRODUCT
ftr-312	70	3	the united states	GPE
ftr-312	70	4	us	GPE
ftr-312	70	5	us	GPE
ftr-312	71	1	us	GPE
ftr-312	71	2	6	CARDINAL
ftr-312	72	1	u.s.	GPE
ftr-312	72	2	2	CARDINAL
ftr-312	72	3	377–78 (2011	DATE
ftr-312	73	1	7	CARDINAL
ftr-312	73	2	edward d. kleinbard	PERSON
ftr-312	73	3	11	CARDINAL
ftr-312	73	4	fla	GPE
ftr-312	74	1	699	CARDINAL
ftr-312	74	2	706–09	DATE
ftr-312	74	3	2011	DATE
ftr-312	76	1	8	CARDINAL
ftr-312	77	1	v. bollinger	PERSON
ftr-312	77	2	485	CARDINAL
ftr-312	77	3	u.s.	GPE
ftr-312	77	4	340	CARDINAL
ftr-312	77	5	1988	DATE
ftr-312	77	6	moline properties inc.	ORG
ftr-312	78	1	319	CARDINAL
ftr-312	78	2	436	CARDINAL
ftr-312	79	1	9	CARDINAL
ftr-312	82	1	lawrence lokken	PERSON
ftr-312	83	1	u.s. cfc	GPE
ftr-312	83	2	7	CARDINAL
ftr-312	83	3	fla	GPE
ftr-312	84	1	185	CARDINAL
ftr-312	84	2	192	CARDINAL
ftr-312	84	3	2005	DATE
ftr-312	85	1	stephen e. shay	PERSON
ftr-312	85	2	82	CARDINAL
ftr-312	85	3	29	CARDINAL
ftr-312	85	4	2004	DATE
ftr-312	86	1	10	CARDINAL
ftr-312	87	1	901	CARDINAL
ftr-312	87	2	902	CARDINAL
ftr-312	87	3	904	PRODUCT
ftr-312	88	1	11	CARDINAL
ftr-312	89	1	j. clifton fleming	PERSON
ftr-312	89	2	jr.	PERSON
ftr-312	89	3	robert j. peroni &	PERSON
ftr-312	89	4	stephen e. shay	PERSON
ftr-312	89	5	59	CARDINAL
ftr-312	89	6	emory l. j. 79,	PERSON
ftr-312	89	7	85	DATE
ftr-312	89	8	2009	DATE
ftr-312	89	9	7	CARDINAL
ftr-312	89	10	715–26	DATE
ftr-312	89	11	lawrence lokken	PERSON
ftr-312	89	12	u.s.	GPE
ftr-312	89	13	59	CARDINAL
ftr-312	89	14	smu	ORG
ftr-312	89	15	l. rev	PERSON
ftr-312	89	16	751	CARDINAL
ftr-312	89	17	759	CARDINAL
ftr-312	89	18	2006	DATE
ftr-312	90	1	324	CARDINAL
ftr-312	90	2	florida	GPE
ftr-312	91	1	14:8	CARDINAL
ftr-312	91	2	between 3 and 6	CARDINAL
ftr-312	91	3	operations.14	ORG
ftr-312	91	4	us	GPE
ftr-312	91	5	28	CARDINAL
ftr-312	91	6	79	CARDINAL
ftr-312	91	7	2008	DATE
ftr-312	92	1	12	CARDINAL
ftr-312	93	1	harry grubert	PERSON
ftr-312	93	2	u.s. multinational company	ORG
ftr-312	93	3	65	CARDINAL
ftr-312	93	4	247	CARDINAL
ftr-312	93	5	281	CARDINAL
ftr-312	93	6	2012	DATE
ftr-312	93	7	about 21 percent	PERCENT
ftr-312	93	8	1996	DATE
ftr-312	93	9	about 16 percent	PERCENT
ftr-312	93	10	2004	DATE
ftr-312	94	1	aba	PERSON
ftr-312	94	2	sec	ORG
ftr-312	94	3	task force	ORG
ftr-312	94	4	59	CARDINAL
ftr-312	95	1	649	CARDINAL
ftr-312	95	2	655–56	DATE
ftr-312	95	3	2006	DATE
ftr-312	96	1	13	CARDINAL
ftr-312	97	1	melissa costa &	ORG
ftr-312	97	2	jennifer gravelle	PERSON
ftr-312	97	3	65	CARDINAL
ftr-312	97	4	391	CARDINAL
ftr-312	97	5	403–04	DATE
ftr-312	97	6	2012	DATE
ftr-312	97	7	2007	DATE
ftr-312	97	8	about $18 billion	MONEY
ftr-312	97	9	3.3 percent	PERCENT
ftr-312	97	10	harry grubert &	PERSON
ftr-312	97	11	john mutti	PERSON
ftr-312	97	12	31-32	CARDINAL
ftr-312	97	13	3.3 percent	PERCENT
ftr-312	97	14	below 10 percent	PERCENT
ftr-312	98	1	rosanne altshuler & harry grubert	ORG
ftr-312	99	1	u.s.	GPE
ftr-312	99	2	54	CARDINAL
ftr-312	99	3	797	CARDINAL
ftr-312	99	4	2001	DATE
ftr-312	99	5	5.4 percent	PERCENT
ftr-312	99	6	1.7 percent	PERCENT
ftr-312	99	7	us	GPE
ftr-312	100	1	14	CARDINAL
ftr-312	101	1	kimberly a. clausing	PERSON
ftr-312	101	2	62	CARDINAL
ftr-312	101	3	703	CARDINAL
ftr-312	101	4	711	CARDINAL
ftr-312	101	5	717	CARDINAL
ftr-312	101	6	2009	DATE
ftr-312	101	7	about $87 billion	MONEY
ftr-312	101	8	2002	DATE
ftr-312	102	1	oecd	ORG
ftr-312	102	2	17	CARDINAL
ftr-312	103	1	2013	DATE
ftr-312	103	2	325	CARDINAL
ftr-312	104	1	2004,18	CARDINAL
ftr-312	104	2	us	GPE
ftr-312	104	3	at least 80 percent	PERCENT
ftr-312	104	4	us	GPE
ftr-312	104	5	us	GPE
ftr-312	104	6	15	CARDINAL
ftr-312	105	1	supra	PERSON
ftr-312	105	2	11	CARDINAL
ftr-312	106	1	16	CARDINAL
ftr-312	107	1	harry grubert	PERSON
ftr-312	107	2	54	CARDINAL
ftr-312	107	3	811	CARDINAL
ftr-312	107	4	814	CARDINAL
ftr-312	107	5	2001	DATE
ftr-312	107	6	$9 billion	MONEY
ftr-312	107	7	1996	DATE
ftr-312	108	1	17	CARDINAL
ftr-312	109	1	367	CARDINAL
ftr-312	109	2	u.s. treasury	ORG
ftr-312	109	3	2002	DATE
ftr-312	110	1	18	CARDINAL
ftr-312	111	1	7874	CARDINAL
ftr-312	112	1	19	CARDINAL
ftr-312	112	2	jefferson p. vanderwolk	PERSON
ftr-312	112	3	section 7874	LAW
ftr-312	112	4	30	CARDINAL
ftr-312	113	1	j. int’l l. &	ORG
ftr-312	114	1	699	CARDINAL
ftr-312	114	2	699	CARDINAL
ftr-312	114	3	2010	DATE
ftr-312	115	1	section 7874	LAW
ftr-312	116	1	20	CARDINAL
ftr-312	117	1	section 7874	LAW
ftr-312	117	2	ireland	GPE
ftr-312	117	3	switzerland	GPE
ftr-312	117	4	uk	GPE
ftr-312	118	1	stuart webber	PERSON
ftr-312	118	2	u.s.	GPE
ftr-312	118	3	europe	LOC
ftr-312	118	4	64	CARDINAL
ftr-312	118	5	int’l 589	PRODUCT
ftr-312	118	6	591	CARDINAL
ftr-312	118	7	nov. 21, 2011	DATE
ftr-312	119	1	u.s.	GPE
ftr-312	119	2	bret wells	PERSON
ftr-312	119	3	136	CARDINAL
ftr-312	119	4	429	CARDINAL
ftr-312	119	5	430–36	CARDINAL
ftr-312	119	6	july 23, 2012	DATE
ftr-312	121	1	treasury	ORG
ftr-312	121	2	25 percent	PERCENT
ftr-312	124	1	1.7874-3	CARDINAL
ftr-312	124	2	kevin m. cunningham	PERSON
ftr-312	124	3	67	CARDINAL
ftr-312	124	4	int’l 961	PRODUCT
ftr-312	124	5	962	CARDINAL
ftr-312	124	6	sept. 3, 2012	DATE
ftr-312	124	7	eric solomon	PERSON
ftr-312	124	8	136	CARDINAL
ftr-312	124	9	1449	CARDINAL
ftr-312	124	10	1454–55	CARDINAL
ftr-312	124	11	sept. 17, 2012	DATE
ftr-312	125	1	326	CARDINAL
ftr-312	125	2	florida	GPE
ftr-312	125	3	14:8	CARDINAL
ftr-312	125	4	the united states	GPE
ftr-312	126	1	the united states	GPE
ftr-312	126	2	the united states	GPE
ftr-312	127	1	zero	CARDINAL
ftr-312	127	2	tax,22	ORG
ftr-312	127	3	us	GPE
ftr-312	127	4	us	GPE
ftr-312	128	1	us	GPE
ftr-312	129	1	21	CARDINAL
ftr-312	130	1	senate finance committee	ORG
ftr-312	130	2	4	CARDINAL
ftr-312	130	3	desai & dharmapala	ORG
ftr-312	130	4	1	CARDINAL
ftr-312	130	5	724	CARDINAL
ftr-312	130	6	the united states	GPE
ftr-312	131	1	roger h. gordon	PERSON
ftr-312	131	2	365-67	CARDINAL
ftr-312	131	3	john w. diamond & george r. zodrow eds.	PERSON
ftr-312	131	4	2008	DATE
ftr-312	131	5	the united states	GPE
ftr-312	132	1	22	CARDINAL
ftr-312	133	1	mihir a. desai	PERSON
ftr-312	133	2	32	CARDINAL
ftr-312	134	1	1271	CARDINAL
ftr-312	134	2	1276–77	DATE
ftr-312	134	3	2009	DATE
ftr-312	135	1	23	CARDINAL
ftr-312	136	1	webber	PERSON
ftr-312	136	2	u.s.	GPE
ftr-312	136	3	20	CARDINAL
ftr-312	136	4	591	CARDINAL
ftr-312	136	5	expatriation	ORG
ftr-312	136	6	european	NORP
ftr-312	136	7	bret wells	PERSON
ftr-312	136	8	20	CARDINAL
ftr-312	136	9	430–36	CARDINAL
ftr-312	137	1	24	CARDINAL
ftr-312	137	2	treasury	ORG
ftr-312	137	3	12-13	CARDINAL
ftr-312	138	1	2013	DATE
ftr-312	138	2	327	CARDINAL
ftr-312	138	3	us	GPE
ftr-312	138	4	us	GPE
ftr-312	138	5	parent.26	ORG
ftr-312	138	6	the united states	GPE
ftr-312	138	7	us	GPE
ftr-312	139	1	new york	GPE
ftr-312	139	2	42-43	CARDINAL
ftr-312	140	1	bermuda	ORG
ftr-312	140	2	us	GPE
ftr-312	141	1	lawrence lokken	PERSON
ftr-312	141	2	u.s.	GPE
ftr-312	141	3	86	CARDINAL
ftr-312	141	4	mar. 2008	DATE
ftr-312	141	5	61	DATE
ftr-312	142	1	one	CARDINAL
ftr-312	142	2	us	GPE
ftr-312	142	3	us	GPE
ftr-312	143	1	inverworld, inc.	ORG
ftr-312	143	2	71	CARDINAL
ftr-312	144	1	cch	PERSON
ftr-312	144	2	3231	CARDINAL
ftr-312	144	3	1996	DATE
ftr-312	145	1	¶ 1996-301	DATE
ftr-312	145	2	2104–12	CARDINAL
ftr-312	145	3	73	CARDINAL
ftr-312	146	1	2777	DATE
ftr-312	147	1	¶ 1997-226	DATE
ftr-312	148	1	26	CARDINAL
ftr-312	149	1	treasury	ORG
ftr-312	149	2	24 (2002	DATE
ftr-312	149	3	30 percent	PERCENT
ftr-312	150	1	27	CARDINAL
ftr-312	151	1	barbados	GPE
ftr-312	151	2	luxembourg	GPE
ftr-312	152	1	nysba	ORG
ftr-312	152	2	25	CARDINAL
ftr-312	152	3	6	CARDINAL
ftr-312	152	4	19-20	CARDINAL
ftr-312	152	5	barbados	GPE
ftr-312	152	6	1994	DATE
ftr-312	152	7	troy	GPE
ftr-312	152	8	luxembourg	GPE
ftr-312	152	9	2001	DATE
ftr-312	154	1	michael kors	PERSON
ftr-312	155	1	british	NORP
ftr-312	155	2	us	GPE
ftr-312	156	1	michael kors holdings ltd.	PERSON
ftr-312	156	2	21.1	CARDINAL
ftr-312	156	3	dec. 2, 2011	DATE
ftr-312	157	1	us	GPE
ftr-312	158	1	freescale	ORG
ftr-312	158	2	180	CARDINAL
ftr-312	158	3	20, 2011	DATE
ftr-312	159	1	helen	PERSON
ftr-312	159	2	troy	GPE
ftr-312	159	3	bermuda	ORG
ftr-312	160	1	barbados	GPE
ftr-312	160	2	luxembourg	GPE
ftr-312	160	3	328	CARDINAL
ftr-312	160	4	florida	GPE
ftr-312	161	1	14:8	CARDINAL
ftr-312	161	2	us	GPE
ftr-312	161	3	more than 50 percent	PERCENT
ftr-312	161	4	us	GPE
ftr-312	161	5	2004	DATE
ftr-312	162	1	one	CARDINAL
ftr-312	162	2	us	GPE
ftr-312	163	1	european	NORP
ftr-312	163	2	british	NORP
ftr-312	163	3	asian	NORP
ftr-312	164	1	freescale	ORG
ftr-312	164	2	21.1	CARDINAL
ftr-312	164	3	20, 2011	DATE
ftr-312	165	1	interwave	PERSON
ftr-312	166	1	int’l ltd.	LOC
ftr-312	166	2	81	DATE
ftr-312	166	3	jan. 28, 2000	DATE
ftr-312	166	4	7-00-002759.txt	CARDINAL
ftr-312	167	1	28	CARDINAL
ftr-312	168	1	mihir a. desai & james r. hines jr.	PERSON
ftr-312	168	2	55	CARDINAL
ftr-312	168	3	409	CARDINAL
ftr-312	168	4	421	CARDINAL
ftr-312	168	5	2002	DATE
ftr-312	170	1	29	CARDINAL
ftr-312	171	1	treasury	ORG
ftr-312	171	2	13 (2002	DATE
ftr-312	172	1	30	CARDINAL
ftr-312	173	1	c. bryan cloyd	PERSON
ftr-312	173	2	lillian f. mills & connie d. weaver	ORG
ftr-312	173	3	u.s.	GPE
ftr-312	173	4	25	CARDINAL
ftr-312	173	5	j. am	PERSON
ftr-312	174	1	87 (2002	DATE
ftr-312	175	1	31	CARDINAL
ftr-312	176	1	desai & hines	ORG
ftr-312	176	2	supra	PERSON
ftr-312	176	3	28	CARDINAL
ftr-312	176	4	435	CARDINAL
ftr-312	177	1	2013	DATE
ftr-312	177	2	329	CARDINAL
ftr-312	178	1	a. us	PERSON
ftr-312	178	2	us	GPE
ftr-312	180	1	the united states	GPE
ftr-312	181	1	eric allen	PERSON
ftr-312	181	2	more than 50 percent	PERCENT
ftr-312	183	1	one	CARDINAL
ftr-312	185	1	delaware	GPE
ftr-312	185	2	norm.34	CARDINAL
ftr-312	185	3	32	CARDINAL
ftr-312	186	1	jim a. seida & william f. wempe	PERSON
ftr-312	186	2	57	CARDINAL
ftr-312	186	3	825	CARDINAL
ftr-312	186	4	2004	DATE
ftr-312	186	5	11.6 percentage	PERCENT
ftr-312	187	1	33	CARDINAL
ftr-312	188	1	allen & morse	ORG
ftr-312	188	2	3	CARDINAL
ftr-312	188	3	403	CARDINAL
ftr-312	189	1	2004	DATE
ftr-312	190	1	20	CARDINAL
ftr-312	191	1	34	CARDINAL
ftr-312	192	1	4	CARDINAL
ftr-312	192	2	1739–40	CARDINAL
ftr-312	193	1	johnson	PERSON
ftr-312	193	2	4	CARDINAL
ftr-312	193	3	50–51	CARDINAL
ftr-312	193	4	330	CARDINAL
ftr-312	193	5	florida	GPE
ftr-312	194	1	14:8	CARDINAL
ftr-312	194	2	domicile36	ORG
ftr-312	194	3	one	CARDINAL
ftr-312	194	4	9.5	CARDINAL
ftr-312	194	5	10	CARDINAL
ftr-312	194	6	delaware	GPE
ftr-312	194	7	california	GPE
ftr-312	195	1	delaware	GPE
ftr-312	197	1	one	CARDINAL
ftr-312	197	2	delaware corporate organization	ORG
ftr-312	198	1	allen & raghavan	ORG
ftr-312	198	2	4	CARDINAL
ftr-312	198	3	39	DATE
ftr-312	198	4	seventeen	CARDINAL
ftr-312	198	5	995	CARDINAL
ftr-312	198	6	1996-2008	DATE
ftr-312	198	7	llc	ORG
ftr-312	199	1	35	CARDINAL
ftr-312	202	1	ronald j. gilson	PERSON
ftr-312	202	2	american	NORP
ftr-312	202	3	55	CARDINAL
ftr-312	203	1	l. rev	PERSON
ftr-312	203	2	1067	CARDINAL
ftr-312	203	3	2003	DATE
ftr-312	204	1	hereinafter gilson	PERSON
ftr-312	204	2	ronald j. gilson &	PERSON
ftr-312	204	3	david m. schizer	PERSON
ftr-312	204	4	116	CARDINAL
ftr-312	205	1	l. rev	PERSON
ftr-312	205	2	874	CARDINAL
ftr-312	205	3	2003	DATE
ftr-312	206	1	36	CARDINAL
ftr-312	207	1	robert daines	PERSON
ftr-312	207	2	77	CARDINAL
ftr-312	208	1	l. rev	PERSON
ftr-312	208	2	1559 (2002	DATE
ftr-312	210	1	37	CARDINAL
ftr-312	210	2	john c. coates	PERSON
ftr-312	210	3	89	CARDINAL
ftr-312	211	1	l. rev	PERSON
ftr-312	211	2	1301 (2001	DATE
ftr-312	213	1	fleischer & nancy c. staudt	ORG
ftr-312	213	2	67	CARDINAL
ftr-312	214	1	l. rev	PERSON
ftr-312	219	1	hereinafter fleischer & staudt	ORG
ftr-312	219	2	2014	DATE
ftr-312	220	1	38	CARDINAL
ftr-312	223	1	39	CARDINAL
ftr-312	224	1	san francisco	GPE
ftr-312	224	2	jan. 28, 2013	DATE
ftr-312	225	1	40	CARDINAL
ftr-312	226	1	san francisco	GPE
ftr-312	226	2	feb. 16, 2013	DATE
ftr-312	227	1	41	CARDINAL
ftr-312	228	1	san francisco	GPE
ftr-312	228	2	feb. 16, 2013	DATE
ftr-312	229	1	2013	DATE
ftr-312	229	2	331	CARDINAL
ftr-312	229	3	first	ORDINAL
ftr-312	229	4	delaware	GPE
ftr-312	229	5	one	CARDINAL
ftr-312	229	6	delaware	GPE
ftr-312	229	7	delaware	GPE
ftr-312	231	1	delaware	GPE
ftr-312	231	2	three	CARDINAL
ftr-312	232	1	first	ORDINAL
ftr-312	232	2	delaware	GPE
ftr-312	232	3	california	GPE
ftr-312	233	1	second	ORDINAL
ftr-312	234	1	third	ORDINAL
ftr-312	234	2	the united states	GPE
ftr-312	235	1	delaware	GPE
ftr-312	235	2	delaware incorporation.44	GPE
ftr-312	235	3	delaware	GPE
ftr-312	236	1	llc	GPE
ftr-312	236	2	one	CARDINAL
ftr-312	236	3	two	CARDINAL
ftr-312	236	4	42	CARDINAL
ftr-312	237	1	jan. 30, 2013	DATE
ftr-312	238	1	california	GPE
ftr-312	238	2	delaware	GPE
ftr-312	238	3	us	GPE
ftr-312	238	4	43	CARDINAL
ftr-312	239	1	feb. 11, 2013	DATE
ftr-312	240	1	44	DATE
ftr-312	241	1	lucian arye bebchuk	PERSON
ftr-312	241	2	46	CARDINAL
ftr-312	241	3	j.l. & econ	ORG
ftr-312	242	1	383	CARDINAL
ftr-312	242	2	2003	DATE
ftr-312	243	1	36	CARDINAL
ftr-312	243	2	jens dammann & matthias	ORG
ftr-312	243	3	27	CARDINAL
ftr-312	243	4	j.l.	GPE
ftr-312	244	1	79	CARDINAL
ftr-312	244	2	2011	DATE
ftr-312	245	1	45	CARDINAL
ftr-312	246	1	goldberg	ORG
ftr-312	246	2	4	CARDINAL
ftr-312	246	3	46	DATE
ftr-312	247	1	johnson	PERSON
ftr-312	247	2	4	CARDINAL
ftr-312	247	3	53	DATE
ftr-312	248	1	47	CARDINAL
ftr-312	249	1	allen & raghavan	ORG
ftr-312	249	2	4	CARDINAL
ftr-312	249	3	3	CARDINAL
ftr-312	249	4	$1.4 billion	MONEY
ftr-312	249	5	$4.4 billion	MONEY
ftr-312	249	6	19962011	DATE
ftr-312	250	1	332	CARDINAL
ftr-312	250	2	florida	GPE
ftr-312	251	1	14:8	CARDINAL
ftr-312	252	1	995	CARDINAL
ftr-312	252	2	between 1996 and 2008	DATE
ftr-312	252	3	only forty-eight	CARDINAL
ftr-312	252	4	only seventeen	CARDINAL
ftr-312	252	5	llc	ORG
ftr-312	253	1	delaware	GPE
ftr-312	253	2	llc-versuscorporation	ORG
ftr-312	255	1	1997	DATE
ftr-312	255	2	2010	DATE
ftr-312	255	3	fewer than 3 percent	PERCENT
ftr-312	256	1	fewer than 2 percent	PERCENT
ftr-312	257	1	one	CARDINAL
ftr-312	257	2	one	CARDINAL
ftr-312	257	3	48	CARDINAL
ftr-312	258	1	bankman	PERSON
ftr-312	258	2	4	CARDINAL
ftr-312	258	3	1767	DATE
ftr-312	259	1	49	CARDINAL
ftr-312	260	1	allen & raghavan	ORG
ftr-312	260	2	4	CARDINAL
ftr-312	260	3	2	CARDINAL
ftr-312	260	4	50	CARDINAL
ftr-312	261	1	4	CARDINAL
ftr-312	262	1	fleischer	PERSON
ftr-312	262	2	4	CARDINAL
ftr-312	262	3	139–40	DATE
ftr-312	263	1	51	CARDINAL
ftr-312	264	1	allen & morse	ORG
ftr-312	264	2	3	CARDINAL
ftr-312	264	3	407	CARDINAL
ftr-312	266	1	second	ORDINAL
ftr-312	268	1	401–02	DATE
ftr-312	269	1	delaware	GPE
ftr-312	270	1	52	CARDINAL
ftr-312	271	1	jan. 30, 2013	DATE
ftr-312	272	1	2013	DATE
ftr-312	272	2	333	CARDINAL
ftr-312	275	1	the united states	GPE
ftr-312	276	1	the united states	GPE
ftr-312	276	2	the united states	GPE
ftr-312	277	1	israeli	NORP
ftr-312	277	2	about 1 percent	PERCENT
ftr-312	277	3	between 1997	DATE
ftr-312	277	4	2010.54	CARDINAL
ftr-312	277	5	israeli	NORP
ftr-312	277	6	two	CARDINAL
ftr-312	277	7	israeli	NORP
ftr-312	277	8	uk	GPE
ftr-312	277	9	non-us	NORP
ftr-312	277	10	us	GPE
ftr-312	277	11	us	GPE
ftr-312	277	12	us	GPE
ftr-312	277	13	structure.57	GPE
ftr-312	278	1	israel	GPE
ftr-312	278	2	india	GPE
ftr-312	278	3	china	GPE
ftr-312	279	1	53	CARDINAL
ftr-312	279	2	san francisco	GPE
ftr-312	279	3	feb. 16, 2013	DATE
ftr-312	280	1	54	DATE
ftr-312	281	1	allen & morse	ORG
ftr-312	281	2	3	CARDINAL
ftr-312	281	3	407	CARDINAL
ftr-312	282	1	55	CARDINAL
ftr-312	283	1	san francisco	GPE
ftr-312	283	2	jan. 28, 2013	DATE
ftr-312	284	1	56	CARDINAL
ftr-312	284	2	feb. 27, 2013	DATE
ftr-312	285	1	57	CARDINAL
ftr-312	286	1	san francisco	GPE
ftr-312	286	2	feb. 16, 2013	DATE
ftr-312	287	1	58	CARDINAL
ftr-312	288	1	india	GPE
ftr-312	288	2	june 3, 2013	DATE
ftr-312	288	3	china	GPE
ftr-312	288	4	june 3, 2013	DATE
ftr-312	289	1	dozens	CARDINAL
ftr-312	289	2	india	GPE
ftr-312	289	3	israel	GPE
ftr-312	289	4	europe	LOC
ftr-312	290	1	suffix	GPE
ftr-312	291	1	http://www.bvp.com/portfolio	ORG
ftr-312	291	2	june 3, 2013	DATE
ftr-312	291	3	europe	LOC
ftr-312	291	4	india	GPE
ftr-312	291	5	israel	GPE
ftr-312	292	1	334	CARDINAL
ftr-312	292	2	florida	GPE
ftr-312	293	1	14:8	CARDINAL
ftr-312	294	1	the united states	GPE
ftr-312	297	1	nearly 3,000	CARDINAL
ftr-312	297	2	between 1997 and 2010	DATE
ftr-312	297	3	only forty-seven	CARDINAL
ftr-312	298	1	thirteen	CARDINAL
ftr-312	298	2	bermuda	ORG
ftr-312	298	3	us	GPE
ftr-312	299	1	us	GPE
ftr-312	299	2	us	GPE
ftr-312	299	3	bermuda	LOC
ftr-312	300	1	marine transportation	ORG
ftr-312	300	2	second	ORDINAL
ftr-312	300	3	us	GPE
ftr-312	301	1	four	CARDINAL
ftr-312	301	2	forty-seven	CARDINAL
ftr-312	301	3	four	CARDINAL
ftr-312	301	4	59	CARDINAL
ftr-312	302	1	allen & morse	ORG
ftr-312	302	2	3	CARDINAL
ftr-312	302	3	413–15	CARDINAL
ftr-312	304	1	july 2007	DATE
ftr-312	304	2	october 2005	DATE
ftr-312	305	1	validus holdings ltd.	ORG
ftr-312	305	2	2	CARDINAL
ftr-312	305	3	july 19, 2007	DATE
ftr-312	306	1	60	CARDINAL
ftr-312	307	1	nysba outbound inversion transactions	ORG
ftr-312	307	2	25	CARDINAL
ftr-312	307	3	27–29	CARDINAL
ftr-312	308	1	61	CARDINAL
ftr-312	309	1	allen & morse	ORG
ftr-312	309	2	3	CARDINAL
ftr-312	309	3	413–15	CARDINAL
ftr-312	311	1	marshall islands corporation	ORG
ftr-312	311	2	june 2001	DATE
ftr-312	311	3	three	CARDINAL
ftr-312	312	1	june 12, 2001	DATE
ftr-312	312	2	http://www.sec.gov/archives/edgar/data/1127269/00009120570151949/ a2051255zs-1a.txt	GPE
ftr-312	313	1	2013	DATE
ftr-312	313	2	335	CARDINAL
ftr-312	313	3	us	GPE
ftr-312	314	1	one	CARDINAL
ftr-312	314	2	the london stock exchange	ORG
ftr-312	314	3	2005	DATE
ftr-312	314	4	90 percent	PERCENT
ftr-312	318	1	tyco international.66	ORG
ftr-312	318	2	one	CARDINAL
ftr-312	318	3	62	CARDINAL
ftr-312	319	1	panama	GPE
ftr-312	319	2	1972	DATE
ftr-312	319	3	carnival plc	ORG
ftr-312	319	4	2000	DATE
ftr-312	320	1	3	DATE
ftr-312	320	2	jan. 30, 2011	DATE
ftr-312	320	3	1968	DATE
ftr-312	321	1	the years	DATE
ftr-312	321	2	royal caribbean cruises ltd.	ORG
ftr-312	321	3	july 23, 1985	DATE
ftr-312	321	4	liberia	GPE
ftr-312	323	1	royal caribbean cruises ltd.	ORG
ftr-312	323	2	annual	DATE
ftr-312	323	3	1	CARDINAL
ftr-312	323	4	feb. 25, 2013	DATE
ftr-312	323	5	0-k.htm.	DATE
ftr-312	324	1	63	DATE
ftr-312	325	1	christine	PERSON
ftr-312	326	1	86	CARDINAL
ftr-312	326	2	l. rev	PERSON
ftr-312	326	3	371	CARDINAL
ftr-312	326	4	415	CARDINAL
ftr-312	326	5	2006	DATE
ftr-312	328	1	64	CARDINAL
ftr-312	329	1	iridium world communications ltd.	ORG
ftr-312	329	2	99	CARDINAL
ftr-312	329	3	june 10, 1997	DATE
ftr-312	329	4	948421/0000950133-97	DATE
ftr-312	329	5	approximately 28 percent	PERCENT
ftr-312	329	6	motorola, inc.	ORG
ftr-312	330	1	65	CARDINAL
ftr-312	331	1	opentv corp.	ORG
ftr-312	331	2	3	CARDINAL
ftr-312	331	3	nov. 19, 1999	DATE
ftr-312	331	4	00950130-99-006648.txt	CARDINAL
ftr-312	331	5	thomson multimedia s.a.	ORG
ftr-312	331	6	sun microsystems	ORG
ftr-312	332	1	66	CARDINAL
ftr-312	333	1	tycom ltd.	ORG
ftr-312	333	2	2	CARDINAL
ftr-312	333	3	july 24, 2000	DATE
ftr-312	333	4	0000950130-00-004016.txt	CARDINAL
ftr-312	333	5	336	CARDINAL
ftr-312	333	6	florida	GPE
ftr-312	334	1	14:8	CARDINAL
ftr-312	334	2	rsl communications.69	PERSON
ftr-312	335	1	tyco international ltd.	ORG
ftr-312	335	2	89 percent	PERCENT
ftr-312	336	1	67	CARDINAL
ftr-312	337	1	aircastle ltd.	ORG
ftr-312	337	2	50	CARDINAL
ftr-312	337	3	aug. 2, 2006	DATE
ftr-312	337	4	october 2004	DATE
ftr-312	337	5	$400 million	MONEY
ftr-312	338	1	68	CARDINAL
ftr-312	339	1	accenture ltd.	ORG
ftr-312	339	2	73	DATE
ftr-312	339	3	july 18, 2001	DATE
ftr-312	340	1	01503127	DATE
ftr-312	341	1	more than 5 percent	PERCENT
ftr-312	341	2	accenture ltd.	ORG
ftr-312	341	3	82 percent	PERCENT
ftr-312	341	4	$1.5 billion	MONEY
ftr-312	341	5	each year	DATE
ftr-312	341	6	arthur andersen	PERSON
ftr-312	342	1	69	CARDINAL
ftr-312	343	1	ralph lauder	PERSON
ftr-312	343	2	rsl	ORG
ftr-312	344	1	rsl communications ltd	ORG
ftr-312	344	2	101	CARDINAL
ftr-312	344	3	mar. 20, 1998	DATE
ftr-312	345	1	98-000682.txt	CARDINAL
ftr-312	345	2	about 43 percent	PERCENT
ftr-312	346	1	kerry a. dolan	PERSON
ftr-312	346	2	srpska	ORG
ftr-312	346	3	forbes	PERSON
ftr-312	346	4	(nov. 2, 1998,	DATE
ftr-312	346	5	http://www.forbes.com/forbes/1998/1102/6210141a.html	GPE
ftr-312	347	1	70	CARDINAL
ftr-312	348	1	garmin ltd.	ORG
ftr-312	348	2	36	DATE
ftr-312	348	3	dec. 6, 2000	DATE
ftr-312	348	4	http://www.sec.gov/archives/edgar/data/1121788/000095013100006701/000 0950131-00-006701.txt	CARDINAL
ftr-312	348	5	garmin	ORG
ftr-312	348	6	taiwan	GPE
ftr-312	348	7	vistaprint ltd.	ORG
ftr-312	348	8	35	DATE
ftr-312	348	9	sept. 26, 2005	DATE
ftr-312	348	10	france	GPE
ftr-312	348	11	us	GPE
ftr-312	348	12	us	GPE
ftr-312	349	1	71	CARDINAL
ftr-312	349	2	interwave communications international ltd.	ORG
ftr-312	349	3	75	DATE
ftr-312	349	4	jan. 28, 2000	DATE
ftr-312	349	5	http://www.sec.gov/archives/edgar/ data/1095478/000091205700002759/0000912057-00-002759.txt	QUANTITY
ftr-312	349	6	nortel networks corp.	ORG
ftr-312	350	1	22 percent	PERCENT
ftr-312	350	2	iridium world communications ltd.	ORG
ftr-312	350	3	99	CARDINAL
ftr-312	350	4	june 6, 1997	DATE
ftr-312	350	5	97	CARDINAL
ftr-312	350	6	approximately 11 percent	PERCENT
ftr-312	350	7	japanese	NORP
ftr-312	350	8	9 percent	PERCENT
ftr-312	350	9	german	NORP
ftr-312	350	10	opentv corp.	ORG
ftr-312	350	11	3	CARDINAL
ftr-312	350	12	nov. 19, 1999	DATE
ftr-312	350	13	2013	DATE
ftr-312	350	14	337	CARDINAL
ftr-312	350	15	michael kors	PERSON
ftr-312	350	16	2011	DATE
ftr-312	350	17	two	CARDINAL
ftr-312	351	1	three	CARDINAL
ftr-312	352	1	first	ORDINAL
ftr-312	353	1	second	ORDINAL
ftr-312	353	2	mnc	ORG
ftr-312	354	1	third	ORDINAL
ftr-312	356	1	zero	CARDINAL
ftr-312	358	1	mnc	ORG
ftr-312	358	2	us	GPE
ftr-312	360	1	thomson multimedia s.a.	ORG
ftr-312	360	2	sun microsystems	ORG
ftr-312	361	1	72	DATE
ftr-312	362	1	michael kors holdings ltd.	PERSON
ftr-312	362	2	87	DATE
ftr-312	362	3	88	DATE
ftr-312	362	4	dec. 2, 2011	DATE
ftr-312	362	5	12511328487	DATE
ftr-312	362	6	approximately 52 percent	PERCENT
ftr-312	362	7	silas k.f. chou	PERSON
ftr-312	362	8	hong kong	GPE
ftr-312	362	9	lawrence s. stroll	PERSON
ftr-312	362	10	canadian	NORP
ftr-312	363	1	73	CARDINAL
ftr-312	364	1	supra	PERSON
ftr-312	364	2	13	CARDINAL
ftr-312	365	1	74	CARDINAL
ftr-312	366	1	rosanne altshuler &	ORG
ftr-312	366	2	harry grubert	PERSON
ftr-312	366	3	87	CARDINAL
ftr-312	366	4	j. pub.	ORG
ftr-312	368	1	73	CARDINAL
ftr-312	368	2	74–75	CARDINAL
ftr-312	368	3	2002	DATE
ftr-312	369	1	us	GPE
ftr-312	370	1	peter burrows	PERSON
ftr-312	370	2	$9.2 billion	MONEY
ftr-312	370	3	338	CARDINAL
ftr-312	370	4	florida	GPE
ftr-312	371	1	14:8	CARDINAL
ftr-312	371	2	us	GPE
ftr-312	373	1	as high as 30 percent	PERCENT
ftr-312	373	2	us	GPE
ftr-312	376	1	three	CARDINAL
ftr-312	377	1	us	GPE
ftr-312	379	1	the united states	GPE
ftr-312	380	1	bloomberg	ORG
ftr-312	380	2	may 3, 2013	DATE
ftr-312	380	3	http://www.bloomberg.com/news/2013-0502/apple-avoids-9-2-billion-in-taxes-with-debt-deal.html	LOC
ftr-312	381	1	75	CARDINAL
ftr-312	382	1	susan c. morse	PERSON
ftr-312	382	2	91	CARDINAL
ftr-312	382	3	l. rev	PERSON
ftr-312	382	4	549	CARDINAL
ftr-312	382	5	550	CARDINAL
ftr-312	382	6	2013	DATE
ftr-312	382	7	$1 trillion to $2 trillion	MONEY
ftr-312	383	1	76	CARDINAL
ftr-312	385	1	861	CARDINAL
ftr-312	385	2	881	CARDINAL
ftr-312	387	1	supra	PERSON
ftr-312	387	2	25–27	CARDINAL
ftr-312	387	3	non-us	NORP
ftr-312	389	1	supra	PERSON
ftr-312	389	2	14–15	CARDINAL
ftr-312	390	1	2013	DATE
ftr-312	390	2	339	CARDINAL
ftr-312	390	3	at least 75 percent	PERCENT
ftr-312	390	4	at least 50 percent	PERCENT
ftr-312	391	1	us	GPE
ftr-312	392	1	delaware	GPE
ftr-312	393	1	delaware	GPE
ftr-312	393	2	2011	DATE
ftr-312	393	3	michael kors	PERSON
ftr-312	393	4	british	NORP
ftr-312	393	5	79	CARDINAL
ftr-312	395	1	1297. 80	DATE
ftr-312	398	1	1291	DATE
ftr-312	399	1	81	CARDINAL
ftr-312	400	1	freescale semiconductor	ORG
ftr-312	400	2	179	CARDINAL
ftr-312	400	3	20, 2011	DATE
ftr-312	400	4	http://www.sec.gov/archives/ edgar/data/1392522/000119312511146916/ds1a.htm	PERSON
ftr-312	400	5	michael kors holdings ltd.	PERSON
ftr-312	400	6	114	CARDINAL
ftr-312	400	7	dec. 2, 2011	DATE
ftr-312	401	1	36	CARDINAL
ftr-312	401	2	aug. 2, 2006	DATE
ftr-312	402	1	82	CARDINAL
ftr-312	403	1	1298(b)(2	CARDINAL
ftr-312	404	1	83	CARDINAL
ftr-312	405	1	mitchell a. kane & edward b. rock	PERSON
ftr-312	405	2	106	CARDINAL
ftr-312	406	1	l. rev	PERSON
ftr-312	406	2	1229	CARDINAL
ftr-312	406	3	2008	DATE
ftr-312	407	1	84	CARDINAL
ftr-312	408	1	1255–58	CARDINAL
ftr-312	408	2	first	ORDINAL
ftr-312	409	1	340	CARDINAL
ftr-312	409	2	florida	GPE
ftr-312	410	1	14:8	CARDINAL
ftr-312	412	1	one	CARDINAL
ftr-312	412	2	delaware	GPE
ftr-312	412	3	non-us	NORP
ftr-312	412	4	one	CARDINAL
ftr-312	412	5	us	GPE
ftr-312	412	6	85	CARDINAL
ftr-312	413	1	michael kors	PERSON
ftr-312	413	2	dec. 2, 2011	DATE
ftr-312	413	3	9312511328487	DATE
ftr-312	414	1	86	CARDINAL
ftr-312	415	1	john c. coffee jr.	PERSON
ftr-312	415	2	102	CARDINAL
ftr-312	416	1	l. rev	PERSON
ftr-312	416	2	1757	CARDINAL
ftr-312	416	3	2002	DATE
ftr-312	417	1	87	CARDINAL
ftr-312	418	1	mihir a. desai & dhammika dharmapala	PERSON
ftr-312	418	2	62	CARDINAL
ftr-312	418	3	2009	DATE
ftr-312	418	4	mihir a. desai & dhammika dharmapala	PERSON
ftr-312	418	5	91	CARDINAL
ftr-312	420	1	537	CARDINAL
ftr-312	420	2	2009	DATE
ftr-312	420	3	michelle hanlon & joel slemrod	PERSON
ftr-312	421	1	93	CARDINAL
ftr-312	421	2	j. pub.	ORG
ftr-312	423	1	126	CARDINAL
ftr-312	423	2	2009	DATE
ftr-312	424	1	88	CARDINAL
ftr-312	425	1	victor fleischer	PERSON
ftr-312	425	2	89 tex	QUANTITY
ftr-312	425	3	l. rev	PERSON
ftr-312	425	4	227	CARDINAL
ftr-312	425	5	263	CARDINAL
ftr-312	425	6	64	CARDINAL
ftr-312	425	7	2010	DATE
ftr-312	426	1	89	CARDINAL
ftr-312	426	2	kate	PERSON
ftr-312	426	3	u.s.	GPE
ftr-312	426	4	13	CARDINAL
ftr-312	426	5	j. corp. fin.	ORG
ftr-312	427	1	195	CARDINAL
ftr-312	427	2	2007	DATE
ftr-312	428	1	90	CARDINAL
ftr-312	429	1	feb. 4, 2013	DATE
ftr-312	430	1	2013	DATE
ftr-312	430	2	341	CARDINAL
ftr-312	431	1	one	CARDINAL
ftr-312	431	2	israeli	NORP
ftr-312	431	3	uk	GPE
ftr-312	431	4	us	GPE
ftr-312	431	5	us	GPE
ftr-312	431	6	market.93	GPE
ftr-312	431	7	one	CARDINAL
ftr-312	431	8	europe	LOC
ftr-312	431	9	delaware	GPE
ftr-312	431	10	european	NORP
ftr-312	431	11	one	CARDINAL
ftr-312	431	12	us	GPE
ftr-312	433	1	india	GPE
ftr-312	433	2	china	GPE
ftr-312	433	3	switzerland.96	GPE
ftr-312	433	4	delaware	GPE
ftr-312	433	5	91	CARDINAL
ftr-312	434	1	feb. 8, 2013	DATE
ftr-312	435	1	92	CARDINAL
ftr-312	436	1	feb. 22, 2013	DATE
ftr-312	437	1	93	CARDINAL
ftr-312	438	1	feb. 27, 2013	DATE
ftr-312	439	1	israeli	NORP
ftr-312	440	1	san francisco	GPE
ftr-312	440	2	jan. 28, 2013	DATE
ftr-312	441	1	94	CARDINAL
ftr-312	442	1	feb. 8, 2013	DATE
ftr-312	443	1	95	CARDINAL
ftr-312	444	1	one	CARDINAL
ftr-312	446	1	robert p. merges	PERSON
ftr-312	446	2	pete s. menell & mark a. lemley	PERSON
ftr-312	446	3	age 55	DATE
ftr-312	446	4	6th	ORDINAL
ftr-312	446	5	2012	DATE
ftr-312	448	1	rama lakshmi	ORG
ftr-312	448	2	india	GPE
ftr-312	448	3	novartis drug	ORG
ftr-312	449	1	1, 2013	DATE
ftr-312	449	2	indian supreme court	ORG
ftr-312	449	3	india	GPE
ftr-312	450	1	96	CARDINAL
ftr-312	451	1	san francisco	GPE
ftr-312	451	2	feb. 16, 2013	DATE
ftr-312	452	1	97	CARDINAL
ftr-312	452	2	feb. 4, 2013	DATE
ftr-312	453	1	342	CARDINAL
ftr-312	453	2	florida	GPE
ftr-312	454	1	14:8	CARDINAL
ftr-312	455	1	india	GPE
ftr-312	455	2	indian	NORP
ftr-312	455	3	delaware	GPE
ftr-312	457	1	delaware	GPE
ftr-312	458	1	one	CARDINAL
ftr-312	459	1	98	CARDINAL
ftr-312	460	1	feb. 4, 2013	DATE
ftr-312	461	1	99	CARDINAL
ftr-312	461	2	david m. schizer	PERSON
ftr-312	461	3	101	CARDINAL
ftr-312	462	1	l. rev	PERSON
ftr-312	462	2	1312	CARDINAL
ftr-312	462	3	1323–35	DATE
ftr-312	462	4	2001	DATE
ftr-312	462	5	david a. weisbach	PERSON
ftr-312	462	6	84	CARDINAL
ftr-312	462	7	cornell l. rev	PERSON
ftr-312	462	8	1627	CARDINAL
ftr-312	462	9	1999	DATE
ftr-312	463	1	100	CARDINAL
ftr-312	463	2	herbert a. simon	PERSON
ftr-312	463	3	69	CARDINAL
ftr-312	465	1	rev	PERSON
ftr-312	465	2	493	CARDINAL
ftr-312	465	3	498	CARDINAL
ftr-312	465	4	1979	DATE
ftr-312	466	1	daniel kahneman	PERSON
ftr-312	466	2	2011	DATE
ftr-312	466	3	1	CARDINAL
ftr-312	466	4	2	CARDINAL
ftr-312	467	1	101	CARDINAL
ftr-312	468	1	4	CARDINAL
ftr-312	470	1	marsha blumenthal &	ORG
ftr-312	470	2	joel b. slemrod	PERSON
ftr-312	470	3	2	CARDINAL
ftr-312	470	4	int’l tax & pub	PRODUCT
ftr-312	472	1	37 (1995	DATE
ftr-312	473	1	102	CARDINAL
ftr-312	474	1	jan. 30, 2013	DATE
ftr-312	475	1	103	CARDINAL
ftr-312	476	1	feb. 11, 2013	DATE
ftr-312	477	1	2013	DATE
ftr-312	477	2	343	CARDINAL
ftr-312	477	3	thousand-dollar	MONEY
ftr-312	480	1	one	CARDINAL
ftr-312	482	1	one	CARDINAL
ftr-312	484	1	decisions.108	NORP
ftr-312	485	1	the delaware c corporation	ORG
ftr-312	486	1	104	CARDINAL
ftr-312	487	1	feb. 4, 2013	DATE
ftr-312	488	1	105	CARDINAL
ftr-312	489	1	feb. 8, 2013	DATE
ftr-312	490	1	106	CARDINAL
ftr-312	491	1	san francisco	GPE
ftr-312	491	2	feb. 16, 2013	DATE
ftr-312	492	1	107	CARDINAL
ftr-312	493	1	feb. 30, 2013	DATE
ftr-312	494	1	108	CARDINAL
ftr-312	495	1	san francisco	GPE
ftr-312	495	2	jan. 28, 2013	DATE
ftr-312	496	1	109	CARDINAL
ftr-312	496	2	feb. 8, 2013	DATE
ftr-312	497	1	110	CARDINAL
ftr-312	498	1	san francisco	GPE
ftr-312	498	2	feb. 16, 2013	DATE
ftr-312	499	1	111	CARDINAL
ftr-312	499	2	san francisco	GPE
ftr-312	499	3	feb. 16, 2013	DATE
ftr-312	500	1	344	CARDINAL
ftr-312	500	2	florida	GPE
ftr-312	501	1	14:8	CARDINAL
ftr-312	502	1	delaware	GPE
ftr-312	503	1	delaware	GPE
ftr-312	504	1	delaware	GPE
ftr-312	505	1	more than one	CARDINAL
ftr-312	505	2	delaware	GPE
ftr-312	506	1	112	CARDINAL
ftr-312	507	1	feb. 4, 2013	DATE
ftr-312	508	1	113	CARDINAL
ftr-312	509	1	feb. 22, 2013	DATE
ftr-312	510	1	114	CARDINAL
ftr-312	511	1	feb. 11, 2013	DATE
ftr-312	512	1	115	CARDINAL
ftr-312	513	1	feb. 4, 2013	DATE
ftr-312	514	1	116	CARDINAL
ftr-312	515	1	fleischer	PERSON
ftr-312	515	2	4	CARDINAL
ftr-312	515	3	167–84	DATE
ftr-312	516	1	117	CARDINAL
ftr-312	517	1	4	CARDINAL
ftr-312	518	1	118	CARDINAL
ftr-312	518	2	san francisco	GPE
ftr-312	518	3	jan. 28, 2013	DATE
ftr-312	519	1	119	CARDINAL
ftr-312	519	2	san francisco	GPE
ftr-312	519	3	feb. 16, 2013	DATE
ftr-312	519	4	jan. 30, 2013	DATE
ftr-312	520	1	120	CARDINAL
ftr-312	521	1	us	GPE
ftr-312	522	1	july 11, 2013	DATE
ftr-312	523	1	2013	DATE
ftr-312	523	2	345	CARDINAL
ftr-312	523	3	delaware	GPE
ftr-312	524	1	more than one	CARDINAL
ftr-312	524	2	2000-$3000.122	MONEY
ftr-312	524	3	10,000	MONEY
ftr-312	524	4	30,000.124	MONEY
ftr-312	524	5	delaware	GPE
ftr-312	525	1	one	CARDINAL
ftr-312	526	1	twenty-five cents	MONEY
ftr-312	526	2	one dollar	MONEY
ftr-312	527	1	one	CARDINAL
ftr-312	527	2	billions of dollars	MONEY
ftr-312	530	1	121	CARDINAL
ftr-312	531	1	fenwick & west	ORG
ftr-312	531	2	delaware	GPE
ftr-312	532	1	july 11, 2013	DATE
ftr-312	533	1	wilson sonsini	PERSON
ftr-312	534	1	http://www.wsgr.com/ wsgr/display.aspx?sectionname	PERSON
ftr-312	535	1	july 11, 2013	DATE
ftr-312	535	2	delaware	GPE
ftr-312	535	3	california	GPE
ftr-312	536	1	122	CARDINAL
ftr-312	536	2	san francisco	GPE
ftr-312	536	3	feb. 16, 2013	DATE
ftr-312	536	4	feb. 4, 2013	DATE
ftr-312	537	1	123	CARDINAL
ftr-312	538	1	san francisco	GPE
ftr-312	538	2	feb. 16, 2013	DATE
ftr-312	539	1	124	CARDINAL
ftr-312	540	1	feb. 4, 2013	DATE
ftr-312	541	1	125	CARDINAL
ftr-312	541	2	feb. 4, 2013	DATE
ftr-312	542	1	346	CARDINAL
ftr-312	542	2	florida	GPE
ftr-312	543	1	14:8	CARDINAL
ftr-312	543	2	15,000128	MONEY
ftr-312	543	3	25,000129	MONEY
ftr-312	545	1	one	CARDINAL
ftr-312	547	1	delaware	GPE
ftr-312	547	2	three	CARDINAL
ftr-312	547	3	delaware	GPE
ftr-312	548	1	126	CARDINAL
ftr-312	549	1	jan. 28, 2013	DATE
ftr-312	550	1	127	CARDINAL
ftr-312	551	1	feb. 27, 2013	DATE
ftr-312	552	1	128	CARDINAL
ftr-312	553	1	feb. 27, 2013	DATE
ftr-312	554	1	129	CARDINAL
ftr-312	555	1	feb. 4, 2013	DATE
ftr-312	556	1	130	CARDINAL
ftr-312	557	1	san francisco	GPE
ftr-312	557	2	feb. 16, 2013	DATE
ftr-312	558	1	131	CARDINAL
ftr-312	559	1	4	CARDINAL
ftr-312	559	2	gilson	PERSON
ftr-312	559	3	35	CARDINAL
ftr-312	560	1	johnson	PERSON
ftr-312	560	2	4	CARDINAL
ftr-312	560	3	89	DATE
ftr-312	562	1	brad a. badertscher	PERSON
ftr-312	562	2	sharon p. katz & sonja o. rego	ORG
ftr-312	562	3	56	CARDINAL
ftr-312	562	4	j. acct’g & econ	ORG
ftr-312	563	1	228	CARDINAL
ftr-312	563	2	242	CARDINAL
ftr-312	563	3	2013	DATE
ftr-312	563	4	steven n. kaplan & per strömberg	ORG
ftr-312	563	5	23	CARDINAL
ftr-312	563	6	j. econ	PERSON
ftr-312	563	7	persp	PERSON
ftr-312	564	1	121	CARDINAL
ftr-312	564	2	134	CARDINAL
ftr-312	564	3	2009	DATE
ftr-312	565	1	2013	DATE
ftr-312	565	2	347	CARDINAL
ftr-312	565	3	delaware	GPE
ftr-312	565	4	one	CARDINAL
ftr-312	565	5	the united states	GPE
ftr-312	565	6	llc	GPE
ftr-312	567	1	one	CARDINAL
ftr-312	568	1	132	CARDINAL
ftr-312	569	1	feb. 8, 2013	DATE
ftr-312	569	2	california	GPE
ftr-312	570	1	133	CARDINAL
ftr-312	571	1	san francisco	GPE
ftr-312	571	2	feb. 16, 2013	DATE
ftr-312	573	1	allen & raghavan	ORG
ftr-312	573	2	4	CARDINAL
ftr-312	573	3	134	CARDINAL
ftr-312	574	1	mar. 8, 2013	DATE
ftr-312	575	1	135	CARDINAL
ftr-312	576	1	san francisco	GPE
ftr-312	576	2	feb. 16, 2013	DATE
ftr-312	576	3	mar. 8, 2013	DATE
ftr-312	577	1	136	CARDINAL
ftr-312	578	1	58	CARDINAL
ftr-312	579	1	137	CARDINAL
ftr-312	581	1	h. kraakman	PERSON
ftr-312	581	2	third	ORDINAL
ftr-312	581	3	2	CARDINAL
ftr-312	581	4	econ & org	ORG
ftr-312	582	1	53	CARDINAL
ftr-312	582	2	1986	DATE
ftr-312	583	1	138	CARDINAL
ftr-312	584	1	feb. 16, 2013	DATE
ftr-312	585	1	139	CARDINAL
ftr-312	586	1	36	CARDINAL
ftr-312	586	2	140	CARDINAL
ftr-312	587	1	coates	ORG
ftr-312	587	2	37	CARDINAL
ftr-312	588	1	141	CARDINAL
ftr-312	589	1	fleischer & staudt	ORG
ftr-312	589	2	37	CARDINAL
ftr-312	590	1	348	CARDINAL
ftr-312	590	2	florida	GPE
ftr-312	590	3	14:8	CARDINAL
ftr-312	590	4	the standard delaware corporation organization advice	ORG
ftr-312	590	5	us	GPE
ftr-312	590	6	us	GPE
ftr-312	591	1	us	GPE
ftr-312	592	1	us	GPE
ftr-312	594	1	one	CARDINAL
ftr-312	595	1	delaware	GPE
ftr-312	595	2	142	CARDINAL
ftr-312	596	1	4	CARDINAL
ftr-312	596	2	1767	DATE
ftr-312	596	3	johnson	PERSON
ftr-312	597	1	4	CARDINAL
ftr-312	597	2	89	DATE
ftr-312	598	1	billion dollar	MONEY
ftr-312	598	2	4	CARDINAL
ftr-312	598	3	139–140	CARDINAL
ftr-312	599	1	143	CARDINAL
ftr-312	600	1	allen & raghavan	ORG
ftr-312	600	2	4	CARDINAL
ftr-312	600	3	144	CARDINAL
ftr-312	601	1	u.s.	GPE
ftr-312	601	2	2	CARDINAL
ftr-312	601	3	383–84	DATE
ftr-312	601	4	2011	DATE
ftr-312	602	1	2013	DATE
ftr-312	602	2	349	CARDINAL
ftr-312	605	1	non-us	NORP
ftr-312	605	2	congress	ORG
ftr-312	605	3	145	CARDINAL
ftr-312	606	1	gilson	PERSON
ftr-312	606	2	35	CARDINAL
ftr-312	608	1	ruth mason	PERSON
ftr-312	608	2	62	CARDINAL
ftr-312	608	3	duke l.j. 1267,	PERSON
ftr-312	608	4	1323–24	CARDINAL
ftr-312	608	5	2013	DATE
ftr-312	609	1	146	CARDINAL
ftr-312	610	1	4	CARDINAL
ftr-312	611	1	mancur olson	PERSON
ftr-312	611	2	1965	DATE
ftr-312	612	1	147	CARDINAL
ftr-312	613	1	marcel kahan &	ORG
ftr-312	613	2	michael klausner	PERSON
ftr-312	613	3	83	CARDINAL
ftr-312	614	1	l. rev	PERSON
ftr-312	614	2	713	CARDINAL
ftr-312	614	3	729	CARDINAL
ftr-312	614	4	1997	DATE
ftr-312	616	1	robert cooter	PERSON
ftr-312	617	1	86	CARDINAL
ftr-312	618	1	l. rev	PERSON
ftr-312	618	2	1577	CARDINAL
ftr-312	618	3	1585	DATE
ftr-312	618	4	87	CARDINAL
ftr-312	618	5	2000	DATE
ftr-312	619	1	148	CARDINAL
ftr-312	620	1	congress	ORG
ftr-312	621	1	garlock inc.	ORG
ftr-312	622	1	489	CARDINAL
ftr-312	622	2	197	CARDINAL
ftr-312	622	3	202	CARDINAL
ftr-312	622	4	2d	DATE
ftr-312	622	5	1973	DATE
ftr-312	623	1	heiner v. mellon	PERSON
ftr-312	623	2	304	CARDINAL
ftr-312	623	3	271	CARDINAL
ftr-312	623	4	281	CARDINAL
ftr-312	623	5	1938	DATE
ftr-312	624	1	417	CARDINAL
ftr-312	624	2	911	CARDINAL
ftr-312	624	3	1974	DATE
ftr-312	625	1	265	CARDINAL
ftr-312	625	2	u.s.	GPE
ftr-312	625	3	the united state’s	GPE
ftr-312	625	4	tracy co.	ORG
ftr-312	625	5	220	CARDINAL
ftr-312	625	6	107	CARDINAL
ftr-312	625	7	151	CARDINAL
ftr-312	625	8	1911	DATE
ftr-312	625	9	350	CARDINAL
ftr-312	625	10	florida	GPE
ftr-312	627	1	14:8	CARDINAL
ftr-312	632	1	the united states	GPE
ftr-312	633	1	us	GPE
ftr-312	634	1	mnc	ORG
ftr-312	636	1	one	CARDINAL
ftr-312	637	1	7	CARDINAL
ftr-312	637	2	152–55	CARDINAL
ftr-312	639	1	white house & dep’t	ORG
ftr-312	639	2	treasury	ORG
ftr-312	639	3	2012	DATE
ftr-312	640	1	third	ORDINAL
ftr-312	641	1	jane g. gravelle	PERSON
ftr-312	643	1	2012	DATE
ftr-312	647	1	u.s.	GPE
ftr-312	647	2	22	CARDINAL
ftr-312	647	3	2013	DATE
ftr-312	649	1	j. clifton fleming	PERSON
ftr-312	649	2	jr.	PERSON
ftr-312	649	3	robert j. peroni &	PERSON
ftr-312	649	4	stephen e. shay	PERSON
ftr-312	649	5	u.s.	GPE
ftr-312	649	6	13	CARDINAL
ftr-312	649	7	fla	GPE
ftr-312	650	1	397	CARDINAL
ftr-312	650	2	2012	DATE
ftr-312	651	1	149	CARDINAL
ftr-312	652	1	nelson d. schwartz &	ORG
ftr-312	652	2	charles duhigg	PERSON
ftr-312	652	3	apple	ORG
ftr-312	652	4	billions	CARDINAL
ftr-312	652	5	n.y.	GPE
ftr-312	652	6	may 20, 2013	DATE
ftr-312	652	7	senate	ORG
ftr-312	652	8	tim cook	PERSON
ftr-312	652	9	carl levin	PERSON
ftr-312	653	1	2013	DATE
ftr-312	653	2	351	CARDINAL
ftr-312	653	3	us	GPE
ftr-312	657	1	non-us	NORP
ftr-312	659	1	150	CARDINAL
ftr-312	660	1	senate finance committee	ORG
ftr-312	660	2	4	CARDINAL
ftr-312	661	1	151	CARDINAL
ftr-312	662	1	william n. eskridge	PERSON
ftr-312	662	2	jr.	PERSON
ftr-312	662	3	philip p. frickey & elizabeth garrett	ORG
ftr-312	662	4	70	CARDINAL
ftr-312	662	5	2d	DATE
ftr-312	662	6	2006	DATE
ftr-312	663	1	152	CARDINAL
ftr-312	664	1	jennifer arlen &	ORG
ftr-312	664	2	deborah m. weiss	PERSON
ftr-312	664	3	105	CARDINAL
ftr-312	664	4	325	CARDINAL
ftr-312	664	5	336–38	DATE
ftr-312	664	6	1995	DATE
ftr-312	665	1	153	CARDINAL
ftr-312	666	1	michael doran	PERSON
ftr-312	666	2	95	CARDINAL
ftr-312	667	1	l. rev	PERSON
ftr-312	667	2	517	CARDINAL
ftr-312	667	3	536–42	DATE
ftr-312	667	4	2009	DATE
ftr-312	668	1	martin sullivan	PERSON
ftr-312	668	2	the 21st century (2011	DATE
ftr-312	669	1	154	CARDINAL
ftr-312	670	1	daniel shaviro	PERSON
ftr-312	670	2	the 1980s	DATE
ftr-312	670	3	139	CARDINAL
ftr-312	670	4	l. rev	PERSON
ftr-312	670	5	1 (1990	CARDINAL
ftr-312	671	1	155	CARDINAL
ftr-312	672	1	edward j. mccaffery &	PERSON
ftr-312	672	2	linda r. cohen	PERSON
ftr-312	672	3	gucci gulch	PERSON
ftr-312	672	4	84	CARDINAL
ftr-312	672	5	n.c	GPE
ftr-312	672	6	l. rev	PERSON
ftr-312	672	7	1159	DATE
ftr-312	672	8	2006	DATE
ftr-312	673	1	352	CARDINAL
ftr-312	673	2	florida	GPE
ftr-312	674	1	14:8	CARDINAL
ftr-312	674	2	the united states	GPE
ftr-312	676	1	section 7874	LAW
ftr-312	676	2	us	GPE
ftr-312	677	1	the united states	GPE
ftr-312	677	2	royalties;157	PERSON
ftr-312	677	3	congress	ORG
ftr-312	678	1	160	CARDINAL
ftr-312	678	2	156	CARDINAL
ftr-312	679	1	supra	PERSON
ftr-312	679	2	18–20	CARDINAL
ftr-312	680	1	7874	CARDINAL
ftr-312	681	1	157	CARDINAL
ftr-312	682	1	bush	PERSON
ftr-312	682	2	obama administrations	PERSON
ftr-312	683	1	solomon	PERSON
ftr-312	683	2	20	CARDINAL
ftr-312	683	3	1451–52	ORDINAL
ftr-312	684	1	158	CARDINAL
ftr-312	685	1	one	CARDINAL
ftr-312	686	1	omri y. marian	PERSON
ftr-312	686	2	54	CARDINAL
ftr-312	686	3	l. rev	PERSON
ftr-312	688	1	2013	DATE
ftr-312	688	2	45	CARDINAL
ftr-312	688	3	51–53	CARDINAL
ftr-312	688	4	the united states	GPE
ftr-312	689	1	159	CARDINAL
ftr-312	690	1	section 1(h	LAW
ftr-312	693	1	160	CARDINAL
ftr-312	694	1	david rogers	PERSON
ftr-312	694	2	wall st	PERSON
ftr-312	694	3	j., july 25, 2002	ORG
ftr-312	695	1	2013	DATE
ftr-312	695	2	353	CARDINAL
ftr-312	698	1	two	CARDINAL
ftr-312	698	2	161	CARDINAL
ftr-312	700	1	david schmeidler	PERSON
ftr-312	700	2	57	CARDINAL
ftr-312	700	3	571	CARDINAL
ftr-312	700	4	1989	DATE
ftr-312	700	5	larry g. epstein	PERSON
ftr-312	700	6	66	CARDINAL
ftr-312	701	1	579	CARDINAL
ftr-312	701	2	1999	DATE
ftr-312	703	1	frank h. knight	PERSON
ftr-312	703	2	1921	DATE
ftr-312	704	1	kenneth j. arrow	PERSON
ftr-312	704	2	1965	DATE
ftr-312	704	3	sarah b. lawsky	PERSON
ftr-312	704	4	65	CARDINAL
ftr-312	704	5	stan	PERSON
ftr-312	705	1	l. rev	PERSON
ftr-312	705	2	241	CARDINAL
ftr-312	705	3	259–61	DATE
ftr-312	705	4	2013	DATE
ftr-312	705	5	daniel ellsberg	PERSON
ftr-312	705	6	75	CARDINAL
ftr-312	705	7	q.j.	GPE
ftr-312	706	1	643	CARDINAL
ftr-312	706	2	1961	DATE
ftr-312	708	1	61	CARDINAL
ftr-312	709	1	l. rev	PERSON
ftr-312	710	1	629	CARDINAL
ftr-312	712	1	sarah lawsky	PERSON
ftr-312	713	1	sarah b. lawsky	PERSON
ftr-312	714	1	157	CARDINAL
ftr-312	714	2	l. rev	PERSON
ftr-312	714	3	1017	CARDINAL
ftr-312	714	4	1073	CARDINAL
ftr-312	714	5	2009	DATE
ftr-312	716	1	mark p. gergen	PERSON
ftr-312	716	2	64	CARDINAL
ftr-312	716	3	453	CARDINAL
ftr-312	716	4	472	CARDINAL
ftr-312	716	5	2011	DATE
ftr-312	716	6	kyle d. logue	PERSON
ftr-312	716	7	27	CARDINAL
ftr-312	717	1	241	CARDINAL
ftr-312	717	2	293–96	DATE
ftr-312	717	3	2007	DATE
ftr-312	718	1	162	CARDINAL
ftr-312	719	1	nat’l foreign trade council	ORG
ftr-312	719	2	congress	ORG
ftr-312	719	3	march 15, 2012	DATE
ftr-312	720	1	354	CARDINAL
ftr-312	720	2	florida	GPE
ftr-312	721	1	14:8	CARDINAL
ftr-312	723	1	the united states	GPE
ftr-312	725	1	non-us mncs	ORG
ftr-312	728	1	bermuda	ORG
ftr-312	728	2	us	GPE
ftr-312	728	3	first	ORDINAL
ftr-312	728	4	us	GPE
ftr-312	728	5	us	GPE
ftr-312	730	1	second	ORDINAL
ftr-312	730	2	us	GPE
ftr-312	730	3	30 percent	PERCENT
ftr-312	730	4	annual	DATE
ftr-312	730	5	first	ORDINAL
ftr-312	730	6	us	GPE
ftr-312	730	7	163	CARDINAL
ftr-312	732	1	thomas st.g	PERSON
ftr-312	733	1	bissell	ORG
ftr-312	733	2	u.s.	GPE
ftr-312	733	3	u.s.	GPE
ftr-312	733	4	32	CARDINAL
ftr-312	734	1	int’l j. 14 (	ORG
ftr-312	734	2	2003	DATE
ftr-312	735	1	164	CARDINAL
ftr-312	739	1	1297(b)(2)(a	DATE
ftr-312	739	2	david s. miller	PERSON
ftr-312	739	3	u.s.	GPE
ftr-312	739	4	167	CARDINAL
ftr-312	739	5	173–75	DATE
ftr-312	739	6	apr. 11, 2011	DATE
ftr-312	739	7	twenty-one	CARDINAL
ftr-312	740	1	165	CARDINAL
ftr-312	741	1	882	CARDINAL
ftr-312	741	2	166	CARDINAL
ftr-312	743	1	30 percent	PERCENT
ftr-312	743	2	1441	DATE
ftr-312	744	1	2013	DATE
ftr-312	744	2	355	CARDINAL
ftr-312	744	3	one	CARDINAL
ftr-312	744	4	bermuda	PERSON
ftr-312	744	5	us	GPE
ftr-312	749	1	us	GPE
ftr-312	749	2	bermuda	ORG
ftr-312	750	1	bermuda	ORG
ftr-312	751	1	four percent	PERCENT
ftr-312	751	2	one percent	PERCENT
ftr-312	751	3	bermuda	ORG
ftr-312	752	1	1990	DATE
ftr-312	752	2	167	CARDINAL
ftr-312	753	1	william p. elliott	PERSON
ftr-312	753	2	16	CARDINAL
ftr-312	753	3	j. int’l	PERSON
ftr-312	753	4	22 (2005	DATE
ftr-312	754	1	168	CARDINAL
ftr-312	755	1	joseph isenbergh	PERSON
ftr-312	755	2	3d	CARDINAL
ftr-312	755	3	2010	DATE
ftr-312	756	1	169	CARDINAL
ftr-312	757	1	u.s.a-bermuda	ORG
ftr-312	758	1	3, aug. 29, 1986	DATE
ftr-312	759	1	170	CARDINAL
ftr-312	760	1	30 percent	PERCENT
ftr-312	760	2	1441	DATE
ftr-312	761	1	171	CARDINAL
ftr-312	763	1	89-91	CARDINAL
ftr-312	763	2	129	CARDINAL
ftr-312	764	1	172	CARDINAL
ftr-312	765	1	4371	DATE
ftr-312	766	1	173	CARDINAL
ftr-312	767	1	u.s.	GPE
ftr-312	767	2	treasury	ORG
ftr-312	767	3	congress	ORG
ftr-312	767	4	u.s.	GPE
ftr-312	767	5	apr. 2, 1990	DATE
ftr-312	767	6	3	CARDINAL
ftr-312	767	7	4	DATE
ftr-312	767	8	5	DATE
ftr-312	767	9	0 percent	PERCENT
ftr-312	767	10	1 percent	PERCENT
ftr-312	767	11	4 percent	PERCENT
ftr-312	768	1	356	CARDINAL
ftr-312	768	2	florida	GPE
ftr-312	769	1	14:8	CARDINAL
ftr-312	769	2	bermuda	ORG
ftr-312	770	1	the united states	GPE
ftr-312	770	2	the united states	GPE
ftr-312	772	1	two	CARDINAL
ftr-312	774	1	the united states	GPE
ftr-312	774	2	the united states	GPE
ftr-312	774	3	174	CARDINAL
ftr-312	775	1	nysba	ORG
ftr-312	775	2	25	CARDINAL
ftr-312	775	3	28	CARDINAL
ftr-312	776	1	175	CARDINAL
ftr-312	777	1	peter a. glicklich &	PERSON
ftr-312	777	2	michael j. miller	PERSON
ftr-312	777	3	u.s.	GPE
ftr-312	777	4	954	CARDINAL
ftr-312	778	1	bloomberg/bna	ORG
ftr-312	778	2	945	CARDINAL
ftr-312	778	3	2012	DATE
ftr-312	779	1	176	CARDINAL
ftr-312	780	1	timothy semenoro	PERSON
ftr-312	780	2	congress	ORG
ftr-312	780	3	u.s.	GPE
ftr-312	781	1	25	CARDINAL
ftr-312	781	2	l.j.	PERSON
ftr-312	781	3	355	CARDINAL
ftr-312	781	4	358	CARDINAL
ftr-312	781	5	2000	DATE
ftr-312	782	1	177	CARDINAL
ftr-312	783	1	368–69	CARDINAL
ftr-312	783	2	178	CARDINAL
ftr-312	784	1	grant gilmore & charles lund black	ORG
ftr-312	784	2	jr.	PERSON
ftr-312	784	3	2d	DATE
ftr-312	784	4	1975	DATE
ftr-312	785	1	liberia	GPE
ftr-312	785	2	panama	GPE
ftr-312	786	1	brad berman	PERSON
ftr-312	786	2	liberian	NORP
ftr-312	787	1	2013	DATE
ftr-312	787	2	357	CARDINAL
ftr-312	787	3	2006.179 one	CARDINAL
ftr-312	787	4	the london stock exchange	ORG
ftr-312	787	5	2005	DATE
ftr-312	787	6	90 percent	PERCENT
ftr-312	787	7	2011	DATE
ftr-312	787	8	the justice department	ORG
ftr-312	787	9	the united states.182	GPE
ftr-312	787	10	delaware	GPE
ftr-312	788	1	delaware	GPE
ftr-312	789	1	one	CARDINAL
ftr-312	790	1	179	CARDINAL
ftr-312	791	1	nelson rose & rebecca bolin	ORG
ftr-312	791	2	45	CARDINAL
ftr-312	791	3	conn	GPE
ftr-312	792	1	l. rev	PERSON
ftr-312	792	2	653	CARDINAL
ftr-312	792	3	657–69	DATE
ftr-312	792	4	2012	DATE
ftr-312	794	1	180	CARDINAL
ftr-312	795	1	63	DATE
ftr-312	795	2	415	CARDINAL
ftr-312	796	1	181	CARDINAL
ftr-312	797	1	rose & bolin	ORG
ftr-312	797	2	179	CARDINAL
ftr-312	797	3	674–84	DATE
ftr-312	798	1	182	CARDINAL
ftr-312	800	1	matthew garrahan	PERSON
ftr-312	801	1	mar. 25, 2013	DATE
ftr-312	801	2	15	DATE
ftr-312	802	1	183	CARDINAL
ftr-312	803	1	supra	PERSON
ftr-312	803	2	64	CARDINAL
ftr-312	804	1	184	CARDINAL
ftr-312	804	2	feb. 4, 2013	DATE
ftr-312	805	1	one	CARDINAL
ftr-312	805	2	second	ORDINAL
ftr-312	806	1	feb. 11, 2013	DATE
ftr-312	807	1	185	CARDINAL
ftr-312	808	1	san francisco	GPE
ftr-312	808	2	feb. 16, 2013	DATE
ftr-312	809	1	358	CARDINAL
ftr-312	809	2	florida	GPE
ftr-312	811	1	14:8	CARDINAL
ftr-312	813	1	microsoft	ORG
ftr-312	813	2	luxembourg	GPE
ftr-312	813	3	0.4 percent	PERCENT
ftr-312	813	4	ebay	ORG
ftr-312	813	5	2011.188	CARDINAL
ftr-312	813	6	$8.5 billion	MONEY
ftr-312	814	1	microsoft	ORG
ftr-312	819	1	186	CARDINAL
ftr-312	820	1	feb. 11, 2013	DATE
ftr-312	820	2	san francisco	GPE
ftr-312	820	3	feb. 16, 2013	DATE
ftr-312	821	1	187	CARDINAL
ftr-312	822	1	1994	DATE
ftr-312	822	2	syntex	ORG
ftr-312	822	3	roche holdings ltd.	ORG
ftr-312	823	1	milt freudenheim	PERSON
ftr-312	823	2	roche	ORG
ftr-312	823	3	syntex	ORG
ftr-312	823	4	n.y.	GPE
ftr-312	823	5	3, 1994	DATE
ftr-312	823	6	syntex	ORG
ftr-312	823	7	palo alto	GPE
ftr-312	823	8	panama	GPE
ftr-312	824	1	roche holdings ltd.	ORG
ftr-312	824	2	swiss	NORP
ftr-312	824	3	canadian	NORP
ftr-312	824	4	panama	GPE
ftr-312	825	1	syntex corp.	ORG
ftr-312	825	2	14d-1a	CARDINAL
ftr-312	825	3	sept. 9, 1994	DATE
ftr-312	825	4	188	CARDINAL
ftr-312	826	1	richard waters	PERSON
ftr-312	826	2	tim bradshaw & maija palmer	ORG
ftr-312	826	3	microsoft	ORG
ftr-312	826	4	8.5bn	MONEY
ftr-312	826	5	10, 2011	DATE
ftr-312	826	6	1	CARDINAL
ftr-312	826	7	$5 billion	MONEY
ftr-312	826	8	70 percent	PERCENT
ftr-312	826	9	eighteen months	DATE
ftr-312	826	10	microsoft	ORG
ftr-312	827	1	189	CARDINAL
ftr-312	828	1	ronald barusch	PERSON
ftr-312	828	2	microsoft	ORG
ftr-312	828	3	wall st	PERSON
ftr-312	828	4	j. dealpolitik	PERSON
ftr-312	828	5	11, 2011	DATE
ftr-312	828	6	2:59 pm	TIME
ftr-312	828	7	http://blogs.wsj.com/deals/2011/05/11/dealpolitik-lesson-from-microsoftskypecongress-must-fix-corporate-tax-law/	ORG
ftr-312	828	8	$5.5 billion	MONEY
ftr-312	828	9	delaware	GPE
ftr-312	828	10	microsoft	ORG
ftr-312	829	1	2013	DATE
ftr-312	829	2	359	CARDINAL
ftr-312	832	1	delaware	GPE
ftr-312	833	1	indian	NORP
ftr-312	833	2	israeli	NORP
ftr-312	833	3	indian	NORP
ftr-312	833	4	israeli	NORP
ftr-312	834	1	chinese	NORP
ftr-312	834	2	british	NORP
ftr-312	834	3	delaware	GPE
ftr-312	835	1	us	GPE
ftr-312	843	1	190	CARDINAL
ftr-312	844	1	chinese	NORP
ftr-312	845	1	nicholas calcina howson & vikramaditya	PERSON
ftr-312	845	2	s. khanna	PERSON
ftr-312	845	3	china	GPE
ftr-312	845	4	india	GPE
ftr-312	845	5	china	GPE
ftr-312	845	6	india	GPE
ftr-312	845	7	513	CARDINAL
ftr-312	845	8	542-45	CARDINAL
ftr-312	845	9	muthucumaraswamy sornarajah &	ORG
ftr-312	845	10	wang eds.	ORG
ftr-312	845	11	2010	DATE
ftr-312	847	1	james r. hines	PERSON
ftr-312	847	2	jr.	PERSON
ftr-312	847	3	93	CARDINAL
ftr-312	847	4	j. pub	ORG
ftr-312	849	1	1058	CARDINAL
ftr-312	849	2	2009	DATE
ftr-312	850	1	2007	DATE
ftr-312	850	2	non-chinese	NORP
ftr-312	851	1	jinyan li	PERSON
ftr-312	851	2	chinese	NORP
ftr-312	851	3	8	CARDINAL
ftr-312	851	4	fla	GPE
ftr-312	853	1	669	CARDINAL
ftr-312	853	2	2007	DATE
ftr-312	854	1	360	CARDINAL
ftr-312	854	2	florida	GPE
ftr-312	855	1	14:8	CARDINAL
ftr-312	856	1	us	GPE
ftr-312	859	1	a. us	PERSON
ftr-312	859	2	us	GPE
ftr-312	861	1	delaware	GPE