id	sid	eid	entity	type
ftr-350	1	1	florida	GPE
ftr-350	1	2	775	CARDINAL
ftr-350	1	3	florida	GPE
ftr-350	1	4	11	CARDINAL
ftr-350	1	5	2012	DATE
ftr-350	1	6	10	CARDINAL
ftr-350	1	7	u.s.	GPE
ftr-350	1	8	cynthia blum *	PERSON
ftr-350	1	9	paula n. singer	PERSON
ftr-350	1	10	u.s.	GPE
ftr-350	2	1	u.s.	GPE
ftr-350	3	1	u.s.	GPE
ftr-350	4	1	irs	ORG
ftr-350	5	1	congress	ORG
ftr-350	5	2	u.s.	GPE
ftr-350	8	1	congress	ORG
ftr-350	8	2	two	CARDINAL
ftr-350	8	3	15%	PERCENT
ftr-350	8	4	30 percent	PERCENT
ftr-350	9	1	the 30 percent	PERCENT
ftr-350	9	2	u.s.	GPE
ftr-350	9	3	robert knowlton	PERSON
ftr-350	10	1	mayotte &	ORG
ftr-350	10	2	llp	ORG
ftr-350	10	3	newton	GPE
ftr-350	10	4	ma.	PERSON
ftr-350	10	5	windstar technologies, inc.	ORG
ftr-350	10	6	norwood	ORG
ftr-350	10	7	ma.	PERSON
ftr-350	10	8	the tax & accounting business	ORG
ftr-350	10	9	thomson reuters	ORG
ftr-350	11	1	776	CARDINAL
ftr-350	11	2	florida	GPE
ftr-350	12	1	u.s.	GPE
ftr-350	14	1	irs	ORG
ftr-350	14	2	congress	ORG
ftr-350	15	1	i. introduction	PERSON
ftr-350	15	2	777 ii	CARDINAL
ftr-350	16	1	u.s.	GPE
ftr-350	17	1	778	CARDINAL
ftr-350	18	1	778 b.	PERSON
ftr-350	19	1	782 iii	QUANTITY
ftr-350	19	2	u.s.	GPE
ftr-350	20	1	785	CARDINAL
ftr-350	21	1	785	CARDINAL
ftr-350	22	1	786	CARDINAL
ftr-350	22	2	u.s.	GPE
ftr-350	23	1	787	CARDINAL
ftr-350	23	2	d.	NORP
ftr-350	23	3	u.s.	GPE
ftr-350	23	4	788	CARDINAL
ftr-350	23	5	788	CARDINAL
ftr-350	23	6	796	CARDINAL
ftr-350	23	7	u.s.	GPE
ftr-350	23	8	804	CARDINAL
ftr-350	23	9	805 vi	PERSON
ftr-350	23	10	u.s.	GPE
ftr-350	23	11	807 2012	DATE
ftr-350	23	12	777	CARDINAL
ftr-350	23	13	807	CARDINAL
ftr-350	23	14	809 1	DATE
ftr-350	24	1	809 2	DATE
ftr-350	24	2	811 3	CARDINAL
ftr-350	24	3	813	CARDINAL
ftr-350	24	4	814	CARDINAL
ftr-350	24	5	815	CARDINAL
ftr-350	24	6	817 i.	PERSON
ftr-350	26	1	the internal revenue service	ORG
ftr-350	27	1	1	CARDINAL
ftr-350	27	2	congress	ORG
ftr-350	29	1	u.s.	GPE
ftr-350	30	1	u.s.	GPE
ftr-350	34	1	1	CARDINAL
ftr-350	34	2	paula n. singer	PERSON
ftr-350	34	3	esq	ORG
ftr-350	34	4	mayotte &	ORG
ftr-350	34	5	llp	ORG
ftr-350	35	1	may 16, 2008	DATE
ftr-350	35	2	pdf	ORG
ftr-350	35	3	irs	ORG
ftr-350	36	1	hereinafter	ORG
ftr-350	37	1	778	CARDINAL
ftr-350	37	2	florida	GPE
ftr-350	37	3	11:10 ii	TIME
ftr-350	38	1	u.s.	GPE
ftr-350	38	2	congress	ORG
ftr-350	39	1	2	CARDINAL
ftr-350	40	1	3	CARDINAL
ftr-350	42	1	4	CARDINAL
ftr-350	43	1	5	CARDINAL
ftr-350	44	1	6	CARDINAL
ftr-350	44	2	section 72	LAW
ftr-350	45	1	7	CARDINAL
ftr-350	46	1	2	CARDINAL
ftr-350	46	2	the united states	GPE
ftr-350	47	1	first	ORDINAL
ftr-350	54	1	boris i. bittker & lawrence lokken	ORG
ftr-350	54	2	61.2	CARDINAL
ftr-350	54	3	61–45	CARDINAL
ftr-350	54	4	46	DATE
ftr-350	54	5	3d	CARDINAL
ftr-350	55	1	hereinafter bittker & lokken	ORG
ftr-350	56	1	3	CARDINAL
ftr-350	56	2	bittker & lokken	ORG
ftr-350	56	3	2	CARDINAL
ftr-350	56	4	61-5	DATE
ftr-350	56	5	61–311	CARDINAL
ftr-350	56	6	12	CARDINAL
ftr-350	58	1	4.	CARDINAL
ftr-350	58	2	61–5	CARDINAL
ftr-350	59	1	5	CARDINAL
ftr-350	59	2	¶ 61.14.1	DATE
ftr-350	59	3	61–311	CARDINAL
ftr-350	59	4	61–312	CARDINAL
ftr-350	60	1	6	CARDINAL
ftr-350	61	1	bittker & lokken	ORG
ftr-350	61	2	2	CARDINAL
ftr-350	61	3	61–315	DATE
ftr-350	61	4	61–316	CARDINAL
ftr-350	61	5	575	CARDINAL
ftr-350	61	6	17–18	CARDINAL
ftr-350	64	1	section 72	LAW
ftr-350	64	2	bittker & lokken	ORG
ftr-350	64	3	2	CARDINAL
ftr-350	64	4	¶ 61.14.1	DATE
ftr-350	65	1	section 72	LAW
ftr-350	65	2	bittker & lokken	ORG
ftr-350	65	3	2	CARDINAL
ftr-350	65	4	¶ 62.3.5	DATE
ftr-350	66	1	575	CARDINAL
ftr-350	66	2	6	CARDINAL
ftr-350	66	3	10–17	CARDINAL
ftr-350	67	1	939	CARDINAL
ftr-350	68	1	2012	DATE
ftr-350	68	2	779	CARDINAL
ftr-350	68	3	8	CARDINAL
ftr-350	68	4	9	CARDINAL
ftr-350	69	1	ten percent	PERCENT
ftr-350	70	1	10	CARDINAL
ftr-350	70	2	age 70 1/2	DATE
ftr-350	70	3	11	CARDINAL
ftr-350	71	1	12 one	CARDINAL
ftr-350	71	2	590	CARDINAL
ftr-350	72	1	8	CARDINAL
ftr-350	74	1	72-99	DATE
ftr-350	74	2	1972-1	DATE
ftr-350	74	3	115	CARDINAL
ftr-350	74	4	clayton	GPE
ftr-350	74	5	united states	GPE
ftr-350	74	6	33	CARDINAL
ftr-350	76	1	628	CARDINAL
ftr-350	76	2	fed	ORG
ftr-350	76	3	1995	DATE
ftr-350	76	4	91	CARDINAL
ftr-350	76	5	170	CARDINAL
ftr-350	76	6	fed	ORG
ftr-350	76	7	cir. 1996	ORG
ftr-350	77	1	519	CARDINAL
ftr-350	77	2	1996	DATE
ftr-350	81	1	87	CARDINAL
ftr-350	81	2	jan. 30, 1987	DATE
ftr-350	81	3	section 861(c)(2	LAW
ftr-350	82	1	9.	CARDINAL
ftr-350	83	1	402(e)(4	CARDINAL
ftr-350	84	1	1.402(a)-1(b)(1)(i	CARDINAL
ftr-350	85	1	575	CARDINAL
ftr-350	85	2	6	CARDINAL
ftr-350	85	3	15	CARDINAL
ftr-350	85	4	10	CARDINAL
ftr-350	86	1	72(t	DATE
ftr-350	86	2	bittker & lokken	ORG
ftr-350	86	3	2	CARDINAL
ftr-350	86	4	¶ 61.13.2	DATE
ftr-350	86	5	61–256	CARDINAL
ftr-350	86	6	575	CARDINAL
ftr-350	86	7	6	CARDINAL
ftr-350	87	1	age 59 1/2	DATE
ftr-350	87	2	age 55	DATE
ftr-350	88	1	first	ORDINAL
ftr-350	91	1	11	CARDINAL
ftr-350	92	1	575	CARDINAL
ftr-350	92	2	6	CARDINAL
ftr-350	92	3	32	CARDINAL
ftr-350	92	4	bittker & lokken	ORG
ftr-350	92	5	supra	PERSON
ftr-350	92	6	2	CARDINAL
ftr-350	92	7	62.3.4	CARDINAL
ftr-350	95	1	61	CARDINAL
ftr-350	95	2	12	CARDINAL
ftr-350	96	1	1.401(a)(9)-5(e	CARDINAL
ftr-350	97	1	1.401(a)(9)-6	CARDINAL
ftr-350	98	1	1.401(a)(9)-8	ORDINAL
ftr-350	99	1	1.402(a)-1(a)(2	CARDINAL
ftr-350	101	1	14	DATE
ftr-350	101	2	30	DATE
ftr-350	103	1	590	CARDINAL
ftr-350	103	2	7	CARDINAL
ftr-350	103	3	41	CARDINAL
ftr-350	104	1	florida	GPE
ftr-350	106	1	11:10	TIME
ftr-350	106	2	a period of years	DATE
ftr-350	106	3	13	CARDINAL
ftr-350	107	1	14	CARDINAL
ftr-350	108	1	15	CARDINAL
ftr-350	109	1	16	CARDINAL
ftr-350	110	1	17	CARDINAL
ftr-350	110	2	18	CARDINAL
ftr-350	110	3	19	CARDINAL
ftr-350	111	1	20	CARDINAL
ftr-350	112	1	1974	DATE
ftr-350	112	2	congress	ORG
ftr-350	112	3	first	ORDINAL
ftr-350	112	4	21	CARDINAL
ftr-350	112	5	―created	CARDINAL
ftr-350	112	6	the united states	GPE
ftr-350	112	7	13	CARDINAL
ftr-350	113	1	1.401-1(b)(1)(i	CARDINAL
ftr-350	113	2	2	CARDINAL
ftr-350	113	3	61.2	CARDINAL
ftr-350	113	4	61–35	CARDINAL
ftr-350	113	5	61–254	CARDINAL
ftr-350	114	1	14	CARDINAL
ftr-350	115	1	404(a)(2	CARDINAL
ftr-350	116	1	1.404(a)-3(a	CARDINAL
ftr-350	116	2	bittker & lokken	ORG
ftr-350	116	3	2	CARDINAL
ftr-350	116	4	61.2	CARDINAL
ftr-350	116	5	61–39	CARDINAL
ftr-350	116	6	section 401(a	LAW
ftr-350	116	7	61–10	CARDINAL
ftr-350	117	1	15	CARDINAL
ftr-350	117	2	bittker & lokken	ORG
ftr-350	117	3	2	CARDINAL
ftr-350	117	4	61–10	CARDINAL
ftr-350	118	1	16	CARDINAL
ftr-350	119	1	61–12	CARDINAL
ftr-350	119	2	14	CARDINAL
ftr-350	121	1	61–12	CARDINAL
ftr-350	127	1	bittker & lokken	ORG
ftr-350	127	2	2	CARDINAL
ftr-350	127	3	61–12	CARDINAL
ftr-350	129	1	61–12	CARDINAL
ftr-350	130	1	18	CARDINAL
ftr-350	132	1	1.401-1(b)(1)(ii	CARDINAL
ftr-350	132	2	bittker & lokken	ORG
ftr-350	132	3	2	CARDINAL
ftr-350	132	4	61–10	CARDINAL
ftr-350	133	1	19	CARDINAL
ftr-350	134	1	1.401-1(b)(1)(iii	TIME
ftr-350	134	2	bittker & lokken	ORG
ftr-350	134	3	2	CARDINAL
ftr-350	134	4	61–11	CARDINAL
ftr-350	135	1	20	CARDINAL
ftr-350	136	1	bittker & lokken	ORG
ftr-350	136	2	2	CARDINAL
ftr-350	136	3	61–11	CARDINAL
ftr-350	137	1	21	CARDINAL
ftr-350	138	1	bittker & lokken	ORG
ftr-350	138	2	2	CARDINAL
ftr-350	138	3	¶ 62.3.1	DATE
ftr-350	138	4	62–49 to	CARDINAL
ftr-350	139	1	590	CARDINAL
ftr-350	139	2	7	CARDINAL
ftr-350	139	3	2012	DATE
ftr-350	139	4	781	CARDINAL
ftr-350	139	5	22	CARDINAL
ftr-350	140	1	23	CARDINAL
ftr-350	142	1	24	CARDINAL
ftr-350	144	1	25	CARDINAL
ftr-350	145	1	26	CARDINAL
ftr-350	147	1	27	CARDINAL
ftr-350	148	1	28	CARDINAL
ftr-350	148	2	sep	CARDINAL
ftr-350	149	1	29	CARDINAL
ftr-350	151	1	30	CARDINAL
ftr-350	151	2	22	DATE
ftr-350	152	1	bittker & lokken	ORG
ftr-350	152	2	2	CARDINAL
ftr-350	152	3	62–60	CARDINAL
ftr-350	153	1	23	CARDINAL
ftr-350	154	1	219	CARDINAL
ftr-350	154	2	bittker & lokken	ORG
ftr-350	154	3	2	CARDINAL
ftr-350	154	4	61–9	CARDINAL
ftr-350	154	5	¶62.3.1	CARDINAL
ftr-350	154	6	62–48	CARDINAL
ftr-350	154	7	590	CARDINAL
ftr-350	154	8	7	CARDINAL
ftr-350	155	1	24	CARDINAL
ftr-350	155	2	bittker & lokken	ORG
ftr-350	155	3	2	CARDINAL
ftr-350	155	4	¶ 62.3.1	DATE
ftr-350	155	5	62	CARDINAL
ftr-350	155	6	49	DATE
ftr-350	157	1	590	CARDINAL
ftr-350	157	2	7	CARDINAL
ftr-350	157	3	38–44	CARDINAL
ftr-350	158	1	25	CARDINAL
ftr-350	158	2	bittker & lokken	ORG
ftr-350	158	3	2	CARDINAL
ftr-350	158	4	¶ 62.4.1	DATE
ftr-350	158	5	62	CARDINAL
ftr-350	158	6	83	DATE
ftr-350	159	1	590	CARDINAL
ftr-350	159	2	7	CARDINAL
ftr-350	159	3	54–66	CARDINAL
ftr-350	160	1	natalie b. choate	PERSON
ftr-350	160	2	316	CARDINAL
ftr-350	160	3	7th	ORDINAL
ftr-350	160	4	2011	DATE
ftr-350	161	1	roth	PERSON
ftr-350	164	1	316–17	CARDINAL
ftr-350	165	1	26	CARDINAL
ftr-350	166	1	bittker & lokken	ORG
ftr-350	166	2	2	CARDINAL
ftr-350	166	3	62.6.1	CARDINAL
ftr-350	166	4	560	CARDINAL
ftr-350	166	5	sep	PRODUCT
ftr-350	167	1	27	CARDINAL
ftr-350	167	2	bittker & lokken	ORG
ftr-350	167	3	2	CARDINAL
ftr-350	168	1	28	CARDINAL
ftr-350	169	1	402(h)(3	CARDINAL
ftr-350	169	2	bittker & lokken	ORG
ftr-350	169	3	2	CARDINAL
ftr-350	169	4	62–97	CARDINAL
ftr-350	170	1	no more than 100	CARDINAL
ftr-350	173	1	29	CARDINAL
ftr-350	175	1	30	CARDINAL
ftr-350	176	1	2	CARDINAL
ftr-350	176	2	62.8	CARDINAL
ftr-350	176	3	571	CARDINAL
ftr-350	176	4	782	CARDINAL
ftr-350	176	5	florida	GPE
ftr-350	178	1	section 457.	LAW
ftr-350	178	2	31	CARDINAL
ftr-350	180	1	32	CARDINAL
ftr-350	180	2	33	CARDINAL
ftr-350	180	3	34	CARDINAL
ftr-350	181	1	35	CARDINAL
ftr-350	181	2	irving s. schloss & deborah	PERSON
ftr-350	183	1	14	CARDINAL
ftr-350	186	1	403(b)(1	CARDINAL
ftr-350	186	2	7	CARDINAL
ftr-350	187	1	31	CARDINAL
ftr-350	188	1	457	CARDINAL
ftr-350	189	1	section 457(b	LAW
ftr-350	195	1	bittker & lokken	ORG
ftr-350	195	2	2	CARDINAL
ftr-350	195	3	62.9	CARDINAL
ftr-350	196	1	32	DATE
ftr-350	197	1	691(a)(1	CARDINAL
ftr-350	197	2	3	CARDINAL
ftr-350	199	1	69	CARDINAL
ftr-350	199	2	1969-1	DATE
ftr-350	199	3	131	CARDINAL
ftr-350	201	1	92-47	CARDINAL
ftr-350	201	2	198	CARDINAL
ftr-350	202	1	575	CARDINAL
ftr-350	202	2	6	CARDINAL
ftr-350	202	3	34	CARDINAL
ftr-350	202	4	33	CARDINAL
ftr-350	203	1	section 3405	LAW
ftr-350	204	1	3405(a)(1	CARDINAL
ftr-350	206	1	3405(e)(2	CARDINAL
ftr-350	208	1	575	CARDINAL
ftr-350	208	2	6	CARDINAL
ftr-350	208	3	8–9	CARDINAL
ftr-350	208	4	34	CARDINAL
ftr-350	209	1	15	CARDINAL
ftr-350	209	2	15	CARDINAL
ftr-350	209	3	22	CARDINAL
ftr-350	213	1	2012	DATE
ftr-350	213	2	783	CARDINAL
ftr-350	213	3	the united states	GPE
ftr-350	214	1	36	CARDINAL
ftr-350	214	2	945	CARDINAL
ftr-350	214	3	10 percent	PERCENT
ftr-350	214	4	2	CARDINAL
ftr-350	214	5	3	CARDINAL
ftr-350	217	1	1	CARDINAL
ftr-350	219	1	w-4p	PERSON
ftr-350	219	2	three	CARDINAL
ftr-350	221	1	zero	CARDINAL
ftr-350	223	1	35.3405	CARDINAL
ftr-350	225	1	3401	CARDINAL
ftr-350	225	2	3401	CARDINAL
ftr-350	226	1	section 3402(a)(1	LAW
ftr-350	231	1	31.3401(a)-1(a)(2	CARDINAL
ftr-350	232	1	section 3401(a)(12	LAW
ftr-350	233	1	36	CARDINAL
ftr-350	236	1	3405(a)(2	CARDINAL
ftr-350	236	2	section 3405(a)(1	LAW
ftr-350	237	1	the united states	GPE
ftr-350	243	1	15	CARDINAL
ftr-350	243	2	34	CARDINAL
ftr-350	243	3	22	CARDINAL
ftr-350	243	4	russell e. hall	PERSON
ftr-350	243	5	320	CARDINAL
ftr-350	245	1	87-7, 1987-1	DATE
ftr-350	245	2	420	CARDINAL
ftr-350	245	3	irs	ORG
ftr-350	246	1	the united states	GPE
ftr-350	249	1	87-7, 1987-1	DATE
ftr-350	249	2	420	CARDINAL
ftr-350	250	1	37	DATE
ftr-350	252	1	15	CARDINAL
ftr-350	252	2	34	CARDINAL
ftr-350	252	3	22–23	CARDINAL
ftr-350	253	1	784	CARDINAL
ftr-350	253	2	florida	GPE
ftr-350	253	3	11:10	TIME
ftr-350	254	1	38	CARDINAL
ftr-350	255	1	39	CARDINAL
ftr-350	255	2	over 40	CARDINAL
ftr-350	255	3	sixty days	DATE
ftr-350	256	1	41	CARDINAL
ftr-350	257	1	20 percent	PERCENT
ftr-350	258	1	42 38	DATE
ftr-350	259	1	10 percent	PERCENT
ftr-350	259	2	the united states	GPE
ftr-350	260	1	22	DATE
ftr-350	261	1	3405(b)(1	CARDINAL
ftr-350	263	1	10 percent	PERCENT
ftr-350	265	1	3405(e)(3	CARDINAL
ftr-350	266	1	3405(e)(13	PRODUCT
ftr-350	266	2	u.s.	GPE
ftr-350	267	1	39	CARDINAL
ftr-350	268	1	irs	ORG
ftr-350	268	2	20 percent	PERCENT
ftr-350	269	1	2011	DATE
ftr-350	269	2	5498	CARDINAL
ftr-350	269	3	11	DATE
ftr-350	270	1	irs	ORG
ftr-350	270	2	―[i]n	NORP
ftr-350	270	3	10 percent	PERCENT
ftr-350	271	1	35.3405	CARDINAL
ftr-350	271	2	f-15	ORG
ftr-350	272	1	twenty percent	PERCENT
ftr-350	272	2	20 percent	PERCENT
ftr-350	272	3	―eligible	ORG
ftr-350	273	1	40	CARDINAL
ftr-350	277	1	41	CARDINAL
ftr-350	278	1	403(a)(4	CARDINAL
ftr-350	278	2	403(b)(8)(a	DATE
ftr-350	280	1	402(c)(4	CARDINAL
ftr-350	280	2	„	WORK_OF_ART
ftr-350	281	1	42	DATE
ftr-350	283	1	section 402(f)(2)(a	LAW
ftr-350	283	2	section 3405(a	LAW
ftr-350	283	3	20 percent	PERCENT
ftr-350	284	1	section 3405(c)(2	LAW
ftr-350	285	1	15	CARDINAL
ftr-350	285	2	34	CARDINAL
ftr-350	285	3	22	CARDINAL
ftr-350	286	1	2012	DATE
ftr-350	286	2	785	CARDINAL
ftr-350	287	1	u.s.	GPE
ftr-350	287	2	u.s.	GPE
ftr-350	287	3	section 7701(b	LAW
ftr-350	287	4	u.s.	GPE
ftr-350	289	1	43	CARDINAL
ftr-350	290	1	u.s.	GPE
ftr-350	290	2	u.s.	GPE
ftr-350	291	1	44	CARDINAL
ftr-350	292	1	u.s.	GPE
ftr-350	292	2	u.s.	GPE
ftr-350	293	1	45	CARDINAL
ftr-350	293	2	u.s.	GPE
ftr-350	293	3	u.s.	GPE
ftr-350	293	4	u.s.	GPE
ftr-350	294	1	46 43	DATE
ftr-350	296	1	871-874	CARDINAL
ftr-350	296	2	1441.	DATE
ftr-350	297	1	44	DATE
ftr-350	298	1	the united states	GPE
ftr-350	299	1	u.s.	GPE
ftr-350	301	1	7701(b)(3	CARDINAL
ftr-350	302	1	45	CARDINAL
ftr-350	304	1	paula n. singer	PERSON
ftr-350	304	2	u.s.	GPE
ftr-350	304	3	68	CARDINAL
ftr-350	304	4	2010	DATE
ftr-350	305	1	u.s.	GPE
ftr-350	305	2	section 72(w	LAW
ftr-350	306	1	d.	NORP
ftr-350	306	2	519	CARDINAL
ftr-350	306	3	u.s.	GPE
ftr-350	306	4	27	CARDINAL
ftr-350	307	1	46	DATE
ftr-350	308	1	united states	GPE
ftr-350	308	2	november 15, 2006	DATE
ftr-350	309	1	1	CARDINAL
ftr-350	309	2	4	CARDINAL
ftr-350	309	3	u.s.	GPE
ftr-350	309	4	2006	DATE
ftr-350	310	1	2006	DATE
ftr-350	310	2	u.s.	GPE
ftr-350	310	3	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/ model006.pdf	PERSON
ftr-350	313	1	1	CARDINAL
ftr-350	314	1	5(b	CARDINAL
ftr-350	315	1	u.s.	GPE
ftr-350	319	1	d.	NORP
ftr-350	320	1	17	CARDINAL
ftr-350	321	1	2	CARDINAL
ftr-350	322	1	786	CARDINAL
ftr-350	322	2	florida	GPE
ftr-350	322	3	u.s.	GPE
ftr-350	324	1	47	CARDINAL
ftr-350	325	1	the united states	GPE
ftr-350	325	2	u.s.	GPE
ftr-350	326	1	june 17, 2008	DATE
ftr-350	326	2	48	CARDINAL
ftr-350	326	3	49	CARDINAL
ftr-350	326	4	the united states of america	GPE
ftr-350	326	5	the united kingdom	GPE
ftr-350	326	6	great britain	GPE
ftr-350	326	7	northern ireland	GPE
ftr-350	326	8	jul. 24, 2001	DATE
ftr-350	327	1	17	CARDINAL
ftr-350	328	1	3	CARDINAL
ftr-350	328	2	247	CARDINAL
ftr-350	329	1	2001	DATE
ftr-350	329	2	u.s.	GPE
ftr-350	329	3	u.s.	GPE
ftr-350	330	1	47	DATE
ftr-350	331	1	the year	DATE
ftr-350	333	1	519	CARDINAL
ftr-350	333	2	45	CARDINAL
ftr-350	333	3	8	CARDINAL
ftr-350	333	4	48	DATE
ftr-350	335	1	877a	PRODUCT
ftr-350	335	2	henry p. alden ii & thomas s. bissell	PERSON
ftr-350	335	3	expatriation	ORG
ftr-350	335	4	38	CARDINAL
ftr-350	335	5	mgm‟t	CARDINAL
ftr-350	335	6	429	CARDINAL
ftr-350	335	7	2009	DATE
ftr-350	336	1	june 16, 2008	DATE
ftr-350	337	1	2008	DATE
ftr-350	339	1	110-245	CARDINAL
ftr-350	339	2	122	CARDINAL
ftr-350	340	1	1624	CARDINAL
ftr-350	340	2	1642	CARDINAL
ftr-350	342	1	49	DATE
ftr-350	343	1	the united states	GPE
ftr-350	343	2	the united states	GPE
ftr-350	345	1	the united states	GPE
ftr-350	345	2	the united states	GPE
ftr-350	345	3	at least 8	CARDINAL
ftr-350	345	4	years	DATE
ftr-350	345	5	15 taxable years ending	DATE
ftr-350	347	1	the taxable year	DATE
ftr-350	347	2	the united states	GPE
ftr-350	348	1	2012	DATE
ftr-350	348	2	787	CARDINAL
ftr-350	348	3	five taxable years ending before the expatriation date	DATE
ftr-350	348	4	greater than $124,000	MONEY
ftr-350	348	5	at least $2 million	MONEY
ftr-350	348	6	u.s.	GPE
ftr-350	348	7	the five preceding years	DATE
ftr-350	349	1	50	CARDINAL
ftr-350	349	2	u.s.	GPE
ftr-350	349	3	u.s.	GPE
ftr-350	350	1	the year	DATE
ftr-350	350	2	the united states	GPE
ftr-350	350	3	his days	DATE
ftr-350	350	4	―substantial	ORG
ftr-350	351	1	51	CARDINAL
ftr-350	351	2	u.s.	GPE
ftr-350	351	3	u.s.	GPE
ftr-350	352	1	u.s.	GPE
ftr-350	352	2	sep	CARDINAL
ftr-350	353	1	52	CARDINAL
ftr-350	354	1	u.s.	GPE
ftr-350	360	1	7701(b)(6	DATE
ftr-350	361	1	alden & bissell	ORG
ftr-350	361	2	48	DATE
ftr-350	361	3	432	CARDINAL
ftr-350	361	4	2008	DATE
ftr-350	362	1	expatriation	ORG
ftr-350	362	2	2008	DATE
ftr-350	362	3	429–30	CARDINAL
ftr-350	363	1	june 3, 2004	DATE
ftr-350	363	2	june 17, 2008	DATE
ftr-350	364	1	519	CARDINAL
ftr-350	364	2	45	CARDINAL
ftr-350	364	3	23	CARDINAL
ftr-350	365	1	50	CARDINAL
ftr-350	366	1	section 877(a)(2	LAW
ftr-350	368	1	section 877a(g)(1)(b	LAW
ftr-350	370	1	51	DATE
ftr-350	371	1	7701(b)(3)(d	CARDINAL
ftr-350	371	2	5	CARDINAL
ftr-350	372	1	u.s. days	GPE
ftr-350	372	2	years	DATE
ftr-350	376	1	7701(b)(3	CARDINAL
ftr-350	377	1	52	CARDINAL
ftr-350	378	1	45	CARDINAL
ftr-350	378	2	93	CARDINAL
ftr-350	378	3	519	CARDINAL
ftr-350	378	4	45	CARDINAL
ftr-350	378	5	27	CARDINAL
ftr-350	379	1	788	CARDINAL
ftr-350	379	2	florida	GPE
ftr-350	380	1	11:10 d.	NORP
ftr-350	380	2	u.s.	GPE
ftr-350	380	3	u.s.	GPE
ftr-350	381	1	53	CARDINAL
ftr-350	381	2	u.s.	GPE
ftr-350	382	1	54	CARDINAL
ftr-350	382	2	a. determination	PERSON
ftr-350	382	3	1	CARDINAL
ftr-350	382	4	u.s.	GPE
ftr-350	382	5	2	CARDINAL
ftr-350	382	6	u.s.	GPE
ftr-350	382	7	3	CARDINAL
ftr-350	382	8	the united states	GPE
ftr-350	382	9	u.s.	GPE
ftr-350	383	1	55	CARDINAL
ftr-350	383	2	56	CARDINAL
ftr-350	383	3	30 percent	PERCENT
ftr-350	383	4	u.s. 53	GPE
ftr-350	386	1	54	CARDINAL
ftr-350	390	1	98-06	CARDINAL
ftr-350	390	2	nov. 10, 1997	DATE
ftr-350	390	3	u.s.	GPE
ftr-350	390	4	the united states	GPE
ftr-350	390	5	u.s.	GPE
ftr-350	390	6	u.s.	GPE
ftr-350	390	7	the united states	GPE
ftr-350	393	1	2000	CARDINAL
ftr-350	393	2	nov. 2, 1999	DATE
ftr-350	396	1	87	CARDINAL
ftr-350	396	2	15, 1987	DATE
ftr-350	396	3	u.s.	GPE
ftr-350	396	4	ireland	GPE
ftr-350	400	1	98-06	CARDINAL
ftr-350	401	1	66	CARDINAL
ftr-350	402	1	55	DATE
ftr-350	403	1	519	CARDINAL
ftr-350	403	2	45	CARDINAL
ftr-350	404	1	1988	DATE
ftr-350	405	1	h.r. conf.	ORG
ftr-350	407	1	100-1104	DATE
ftr-350	407	2	1	CARDINAL
ftr-350	407	3	12–13	CARDINAL
ftr-350	407	4	1988	DATE
ftr-350	407	5	1988	DATE
ftr-350	407	6	u.s.c.c.a.n. 5048	LAW
ftr-350	407	7	5072–73	CARDINAL
ftr-350	408	1	56	CARDINAL
ftr-350	410	1	2012	DATE
ftr-350	410	2	789	CARDINAL
ftr-350	410	3	57	CARDINAL
ftr-350	410	4	u.s.	GPE
ftr-350	410	5	section 1	LAW
ftr-350	410	6	u.s.	GPE
ftr-350	411	1	58	CARDINAL
ftr-350	412	1	irs	ORG
ftr-350	412	2	two	CARDINAL
ftr-350	412	3	1	CARDINAL
ftr-350	412	4	2	CARDINAL
ftr-350	413	1	59	CARDINAL
ftr-350	413	2	u.s.	GPE
ftr-350	413	3	u.s.	GPE
ftr-350	413	4	30 percent	PERCENT
ftr-350	414	1	60	CARDINAL
ftr-350	414	2	u.s.	GPE
ftr-350	415	1	61	CARDINAL
ftr-350	415	2	u.s.	GPE
ftr-350	416	1	u.s.	GPE
ftr-350	416	2	1986	DATE
ftr-350	417	1	62	CARDINAL
ftr-350	417	2	u.s.	GPE
ftr-350	417	3	57	DATE
ftr-350	418	1	871(a)(1	CARDINAL
ftr-350	419	1	58	DATE
ftr-350	421	1	59	CARDINAL
ftr-350	424	1	79	CARDINAL
ftr-350	424	2	1979-2	DATE
ftr-350	424	3	270	CARDINAL
ftr-350	424	4	clayton	PERSON
ftr-350	424	5	united states	GPE
ftr-350	424	6	33	CARDINAL
ftr-350	426	1	628	CARDINAL
ftr-350	426	2	fed	ORG
ftr-350	426	3	1995	DATE
ftr-350	426	4	91	CARDINAL
ftr-350	426	5	170	CARDINAL
ftr-350	426	6	fed	ORG
ftr-350	426	7	cir. 1996	ORG
ftr-350	427	1	519	CARDINAL
ftr-350	427	2	1996	DATE
ftr-350	427	3	u.s.	GPE
ftr-350	428	1	irs	ORG
ftr-350	429	1	cynthia blum	PERSON
ftr-350	429	2	u.s.	GPE
ftr-350	429	3	3	CARDINAL
ftr-350	429	4	fla	GPE
ftr-350	431	1	259	CARDINAL
ftr-350	431	2	304	CARDINAL
ftr-350	431	3	1996	DATE
ftr-350	432	1	60	CARDINAL
ftr-350	433	1	irs	ORG
ftr-350	433	2	u.s.	GPE
ftr-350	433	3	u.s.	GPE
ftr-350	433	4	30 percent	PERCENT
ftr-350	435	1	2004-75, 2004-2	DATE
ftr-350	435	2	109	CARDINAL
ftr-350	435	3	61	CARDINAL
ftr-350	436	1	section 861(a)(3	LAW
ftr-350	437	1	david w. ellis	PERSON
ftr-350	437	2	sp039 a.l.i.-a.b.a	ORG
ftr-350	438	1	577	CARDINAL
ftr-350	438	2	591	CARDINAL
ftr-350	438	3	2009	DATE
ftr-350	438	4	52	CARDINAL
ftr-350	439	1	62	CARDINAL
ftr-350	444	1	90	CARDINAL
ftr-350	444	2	july 13, 1990	DATE
ftr-350	448	1	89-04	CARDINAL
ftr-350	448	2	oct. 31, 1988	DATE
ftr-350	448	3	supra	PERSON
ftr-350	448	4	59	CARDINAL
ftr-350	448	5	279	CARDINAL
ftr-350	449	1	8288	DATE
ftr-350	449	2	1990-1	DATE
ftr-350	449	3	163	CARDINAL
ftr-350	449	4	164	CARDINAL
ftr-350	449	5	section 31.3401(a)-1(a)(2	LAW
ftr-350	450	1	519	CARDINAL
ftr-350	450	2	45	CARDINAL
ftr-350	450	3	19	DATE
ftr-350	450	4	u.s.	GPE
ftr-350	450	5	1986	DATE
ftr-350	450	6	the united states	GPE
ftr-350	450	7	790	CARDINAL
ftr-350	450	8	florida	GPE
ftr-350	451	1	11:10	TIME
ftr-350	451	2	the united states	GPE
ftr-350	451	3	90 percent	PERCENT
ftr-350	451	4	u.s.	GPE
ftr-350	452	1	63	CARDINAL
ftr-350	452	2	the united states	GPE
ftr-350	452	3	1986	DATE
ftr-350	452	4	section 864(c)(6	LAW
ftr-350	453	1	u.s.	GPE
ftr-350	453	2	u.s.	GPE
ftr-350	453	3	64	CARDINAL
ftr-350	453	4	the year	DATE
ftr-350	454	1	65	CARDINAL
ftr-350	454	2	u.s.	GPE
ftr-350	455	1	66	CARDINAL
ftr-350	455	2	67	CARDINAL
ftr-350	455	3	each year	DATE
ftr-350	456	1	irs	ORG
ftr-350	456	2	1986	DATE
ftr-350	457	1	ellis	PERSON
ftr-350	457	2	supra	PERSON
ftr-350	457	3	61	CARDINAL
ftr-350	457	4	591	CARDINAL
ftr-350	459	1	32	CARDINAL
ftr-350	459	2	2009	DATE
ftr-350	461	1	63	DATE
ftr-350	463	1	united states services	ORG
ftr-350	464	1	d.	NORP
ftr-350	464	2	90 percent	PERCENT
ftr-350	464	3	u.s.	GPE
ftr-350	464	4	1974	DATE
ftr-350	465	1	515	CARDINAL
ftr-350	465	2	20–21	CARDINAL
ftr-350	465	3	bittker & lokken	ORG
ftr-350	465	4	2	CARDINAL
ftr-350	465	5	¶ 67.2.5	DATE
ftr-350	465	6	67–34	CARDINAL
ftr-350	465	7	64	CARDINAL
ftr-350	466	1	u.s.	GPE
ftr-350	466	2	861(a)(3	CARDINAL
ftr-350	466	3	864(b)(1	CARDINAL
ftr-350	466	4	u.s.	GPE
ftr-350	469	1	1.864-2(a	CARDINAL
ftr-350	469	2	1.864-4(c)(6)(ii	CARDINAL
ftr-350	470	1	65	CARDINAL
ftr-350	472	1	99	CARDINAL
ftr-350	472	2	sec	ORG
ftr-350	472	3	1242(a	CARDINAL
ftr-350	472	4	100	CARDINAL
ftr-350	472	5	2085	CARDINAL
ftr-350	473	1	100-647	CARDINAL
ftr-350	473	2	sec	ORG
ftr-350	473	3	1012(r	CARDINAL
ftr-350	473	4	102	CARDINAL
ftr-350	474	1	3342	CARDINAL
ftr-350	474	2	3525	DATE
ftr-350	475	1	66	CARDINAL
ftr-350	476	1	u.s.	GPE
ftr-350	477	1	2006	DATE
ftr-350	477	2	u.s.	GPE
ftr-350	477	3	46	DATE
ftr-350	478	1	4	CARDINAL
ftr-350	478	2	1	CARDINAL
ftr-350	479	1	1	CARDINAL
ftr-350	480	1	1	CARDINAL
ftr-350	480	2	u.s.	GPE
ftr-350	480	3	u.s.	GPE
ftr-350	481	1	2001	DATE
ftr-350	481	2	46	DATE
ftr-350	482	1	4	CARDINAL
ftr-350	483	1	2. 2012	CARDINAL
ftr-350	483	2	791	CARDINAL
ftr-350	483	3	u.s.	GPE
ftr-350	483	4	68	CARDINAL
ftr-350	484	1	―pension distribution‖	GPE
ftr-350	485	1	69	CARDINAL
ftr-350	486	1	70 67	DATE
ftr-350	487	1	515	CARDINAL
ftr-350	487	2	63	DATE
ftr-350	487	3	38–41	CARDINAL
ftr-350	487	4	1	CARDINAL
ftr-350	488	1	thomas st.g	PERSON
ftr-350	489	1	bissell	ORG
ftr-350	489	2	u.s.	GPE
ftr-350	489	3	907	CARDINAL
ftr-350	490	1	david s. foster	PERSON
ftr-350	490	2	56	CARDINAL
ftr-350	490	3	n.y.	GPE
ftr-350	490	4	inst	PERSON
ftr-350	491	1	fed	ORG
ftr-350	492	1	14	DATE
ftr-350	492	2	14.05	CARDINAL
ftr-350	492	3	1998	DATE
ftr-350	492	4	36	CARDINAL
ftr-350	492	5	ellis	PERSON
ftr-350	492	6	supra	PERSON
ftr-350	492	7	61	CARDINAL
ftr-350	493	1	68	CARDINAL
ftr-350	494	1	2006	DATE
ftr-350	494	2	u.s.	GPE
ftr-350	495	1	2006	DATE
ftr-350	495	2	u.s.	GPE
ftr-350	495	3	46	DATE
ftr-350	496	1	19	CARDINAL
ftr-350	497	1	2	CARDINAL
ftr-350	497	2	article 17	LAW
ftr-350	498	1	901	CARDINAL
ftr-350	498	2	u.s.	GPE
ftr-350	498	3	34–35	CARDINAL
ftr-350	498	4	1	CARDINAL
ftr-350	498	5	u.s.	GPE
ftr-350	499	1	u.s.	GPE
ftr-350	500	1	37	DATE
ftr-350	500	2	69	CARDINAL
ftr-350	501	1	lee sheppard	PERSON
ftr-350	501	2	treasury	ORG
ftr-350	501	3	june 19, 2007	DATE
ftr-350	501	4	2006	DATE
ftr-350	501	5	u.s.	GPE
ftr-350	502	1	lee a. sheppard	PERSON
ftr-350	502	2	treasury	ORG
ftr-350	502	3	115	CARDINAL
ftr-350	502	4	1249	CARDINAL
ftr-350	502	5	1249	CARDINAL
ftr-350	502	6	june 25, 2007	DATE
ftr-350	503	1	sheppard states	PERSON
ftr-350	503	2	nysba	ORG
ftr-350	503	3	irs	ORG
ftr-350	504	1	n.y.	GPE
ftr-350	504	2	ass‟n	GPE
ftr-350	504	3	november 15, 2006	DATE
ftr-350	504	4	3 nn.7–8	QUANTITY
ftr-350	504	5	2007	DATE
ftr-350	506	1	70	CARDINAL
ftr-350	507	1	72	DATE
ftr-350	507	2	2006	DATE
ftr-350	507	3	u.s.	GPE
ftr-350	510	1	87	CARDINAL
ftr-350	510	2	jan. 27, 1987	DATE
ftr-350	511	1	u.s.–south africa	GPE
ftr-350	511	2	15 percent	PERCENT
ftr-350	512	1	the united states of america	GPE
ftr-350	512	2	the republic of south africa	GPE
ftr-350	512	3	feb. 17, 1997	DATE
ftr-350	513	1	18	CARDINAL
ftr-350	514	1	1–3	CARDINAL
ftr-350	515	1	1997	DATE
ftr-350	515	2	africa	LOC
ftr-350	517	1	d.	NORP
ftr-350	518	1	18	CARDINAL
ftr-350	519	1	3	CARDINAL
ftr-350	520	1	792	CARDINAL
ftr-350	520	2	florida	GPE
ftr-350	521	1	11:10 the 2006	DATE
ftr-350	521	2	u.s.	GPE
ftr-350	521	3	71	CARDINAL
ftr-350	521	4	72	DATE
ftr-350	523	1	73	CARDINAL
ftr-350	523	2	u.s.	GPE
ftr-350	523	3	philippines	GPE
ftr-350	524	1	the united states of america	GPE
ftr-350	524	2	oct. 1, 1976	DATE
ftr-350	525	1	18	CARDINAL
ftr-350	526	1	1	CARDINAL
ftr-350	526	2	4	DATE
ftr-350	526	3	5	DATE
ftr-350	527	1	1976	DATE
ftr-350	528	1	indonesia	GPE
ftr-350	528	2	15 percent	PERCENT
ftr-350	529	1	the united states of america	GPE
ftr-350	529	2	indonesia	GPE
ftr-350	529	3	july 11, 1988	DATE
ftr-350	530	1	21	CARDINAL
ftr-350	531	1	4–5	CARDINAL
ftr-350	531	2	1988	DATE
ftr-350	533	1	the united states of america	GPE
ftr-350	533	2	aug. 19, 1999	DATE
ftr-350	534	1	18	CARDINAL
ftr-350	535	1	1	CARDINAL
ftr-350	535	2	3	CARDINAL
ftr-350	535	3	1999	DATE
ftr-350	536	1	71	CARDINAL
ftr-350	537	1	2006	DATE
ftr-350	537	2	u.s.	GPE
ftr-350	537	3	46	DATE
ftr-350	538	1	17	CARDINAL
ftr-350	538	2	1	CARDINAL
ftr-350	539	1	72	DATE
ftr-350	540	1	2006	DATE
ftr-350	540	2	u.s.	GPE
ftr-350	541	1	2006	DATE
ftr-350	541	2	u.s.	GPE
ftr-350	541	3	46	DATE
ftr-350	542	1	17	CARDINAL
ftr-350	543	1	3	CARDINAL
ftr-350	543	2	years	DATE
ftr-350	544	1	article 14 .	LAW
ftr-350	546	1	article 17	LAW
ftr-350	547	1	u.s.	GPE
ftr-350	547	2	the united states	GPE
ftr-350	547	3	nov. 15, 2006	DATE
ftr-350	547	4	54	DATE
ftr-350	551	1	87	CARDINAL
ftr-350	551	2	70	CARDINAL
ftr-350	552	1	73	CARDINAL
ftr-350	553	1	article 17	LAW
ftr-350	555	1	2006	DATE
ftr-350	555	2	u.s.	GPE
ftr-350	555	3	72	DATE
ftr-350	555	4	54	DATE
ftr-350	558	1	the united states	GPE
ftr-350	558	2	1	CARDINAL
ftr-350	558	3	section 401(a	LAW
ftr-350	558	4	2012	DATE
ftr-350	558	5	793	CARDINAL
ftr-350	558	6	74	DATE
ftr-350	559	1	75	CARDINAL
ftr-350	560	1	section 457	LAW
ftr-350	560	2	1	CARDINAL
ftr-350	560	3	article 19	LAW
ftr-350	562	1	2004	DATE
ftr-350	563	1	u.s.	GPE
ftr-350	563	2	the united states of america	GPE
ftr-350	563	3	the french republic	GPE
ftr-350	563	4	dec. 8, 2004	DATE
ftr-350	565	1	march 31, 2000	DATE
ftr-350	566	1	1999	DATE
ftr-350	566	2	u.s.	GPE
ftr-350	566	3	70	DATE
ftr-350	567	1	18	CARDINAL
ftr-350	567	2	1	CARDINAL
ftr-350	568	1	u.s.–south africa	GPE
ftr-350	568	2	u.s.	GPE
ftr-350	568	3	u.s.	GPE
ftr-350	568	4	15 percent	PERCENT
ftr-350	569	1	1997	DATE
ftr-350	569	2	africa	LOC
ftr-350	569	3	70	CARDINAL
ftr-350	570	1	1	CARDINAL
ftr-350	572	1	1976	DATE
ftr-350	572	2	70	DATE
ftr-350	573	1	18	CARDINAL
ftr-350	574	1	1	CARDINAL
ftr-350	574	2	4	DATE
ftr-350	575	1	indonesia	GPE
ftr-350	575	2	15 percent	PERCENT
ftr-350	576	1	1988	DATE
ftr-350	576	2	70	DATE
ftr-350	577	1	21	CARDINAL
ftr-350	578	1	1	CARDINAL
ftr-350	579	1	the united states of america	GPE
ftr-350	579	2	polish	NORP
ftr-350	579	3	oct. 8, 1974	DATE
ftr-350	579	4	28	CARDINAL
ftr-350	579	5	891	CARDINAL
ftr-350	580	1	75	CARDINAL
ftr-350	581	1	u.s.–u.k	ORG
ftr-350	583	1	2001	DATE
ftr-350	583	2	46	DATE
ftr-350	584	1	17	CARDINAL
ftr-350	586	1	the united kingdom	GPE
ftr-350	587	1	u.s.	GPE
ftr-350	587	2	the united states of america	GPE
ftr-350	587	3	the united kingdom	GPE
ftr-350	587	4	great britain	GPE
ftr-350	587	5	northern ireland	GPE
ftr-350	587	6	march 5, 2003	DATE
ftr-350	587	7	63	DATE
ftr-350	589	1	the united states of america	GPE
ftr-350	589	2	italian	NORP
ftr-350	589	3	794	CARDINAL
ftr-350	589	4	florida	GPE
ftr-350	589	5	11:10	TIME
ftr-350	589	6	u.s.	GPE
ftr-350	589	7	76	DATE
ftr-350	589	8	30 percent	PERCENT
ftr-350	591	1	aug. 25, 1999	DATE
ftr-350	592	1	18	CARDINAL
ftr-350	593	1	1	CARDINAL
ftr-350	593	2	3	DATE
ftr-350	594	1	pdf	ORG
ftr-350	594	2	u.s.	GPE
ftr-350	594	3	the united states of america	GPE
ftr-350	594	4	italian	NORP
ftr-350	594	5	oct. 27, 1999	DATE
ftr-350	594	6	61–62	DATE
ftr-350	594	7	u.s.	GPE
ftr-350	594	8	u.s.	GPE
ftr-350	594	9	the united states	GPE
ftr-350	594	10	italy	GPE
ftr-350	594	11	italian	NORP
ftr-350	594	12	1	CARDINAL
ftr-350	595	1	15 percent	PERCENT
ftr-350	596	1	the united states of america	GPE
ftr-350	596	2	canada	GPE
ftr-350	596	3	sept. 26, 1980	DATE
ftr-350	598	1	1469	DATE
ftr-350	598	2	189	CARDINAL
ftr-350	598	3	m. grace fleeman	PERSON
ftr-350	598	4	united states	GPE
ftr-350	598	5	canada	GPE
ftr-350	598	6	the united nations joint staff pension fund	ORG
ftr-350	598	7	andrew zuckerman	PERSON
ftr-350	598	8	tony montanaro	PERSON
ftr-350	598	9	july	DATE
ftr-350	598	10	11, 2007	DATE
ftr-350	598	11	/2009	PERSON
ftr-350	599	1	ellis	PERSON
ftr-350	599	2	supra	PERSON
ftr-350	599	3	61	CARDINAL
ftr-350	599	4	594	CARDINAL
ftr-350	600	1	the previous five years	DATE
ftr-350	601	1	the united states of america	GPE
ftr-350	601	2	netherlands	GPE
ftr-350	601	3	29, 1948	DATE
ftr-350	602	1	19	CARDINAL
ftr-350	603	1	2	CARDINAL
ftr-350	607	1	9626	CARDINAL
ftr-350	607	2	055	CARDINAL
ftr-350	607	3	11, 1996	DATE
ftr-350	609	1	76	DATE
ftr-350	610	1	section 219(g)(5	LAW
ftr-350	611	1	alden & bissell	ORG
ftr-350	611	2	u.s.	GPE
ftr-350	612	1	alden & bissell	ORG
ftr-350	612	2	48	DATE
ftr-350	612	3	437–38	CARDINAL
ftr-350	613	1	77	DATE
ftr-350	614	1	supra	PERSON
ftr-350	618	1	2012	DATE
ftr-350	618	2	795	CARDINAL
ftr-350	618	3	79	CARDINAL
ftr-350	618	4	80	CARDINAL
ftr-350	619	1	81	CARDINAL
ftr-350	619	2	79	CARDINAL
ftr-350	620	1	―[a]ny	GPE
ftr-350	620	2	1	CARDINAL
ftr-350	621	1	section 877a(d	LAW
ftr-350	621	2	section 871.‖	LAW
ftr-350	621	3	chapter 3 [i.e.	LAW
ftr-350	621	4	1461	CARDINAL
ftr-350	621	5	1	CARDINAL
ftr-350	621	6	section 1441 or	LAW
ftr-350	621	7	chapter 24	LAW
ftr-350	622	1	26	CARDINAL
ftr-350	622	2	3401	CARDINAL
ftr-350	622	3	irs	ORG
ftr-350	623	1	30 percent	PERCENT
ftr-350	623	2	treaty.‖	GPE
ftr-350	623	3	2009-85	DATE
ftr-350	623	4	sec	ORG
ftr-350	624	1	5.c	CARDINAL
ftr-350	625	1	section 877a(d)(1	LAW
ftr-350	625	2	section 871	LAW
ftr-350	625	3	1441	CARDINAL
ftr-350	625	4	chapter 24	LAW
ftr-350	626	1	section 871	LAW
ftr-350	626	2	sec	ORG
ftr-350	627	1	5.f	CARDINAL
ftr-350	628	1	80	CARDINAL
ftr-350	629	1	bittker & lokken	ORG
ftr-350	629	2	supra	PERSON
ftr-350	629	3	2	CARDINAL
ftr-350	629	4	¶ 66.1a.5	DATE
ftr-350	629	5	alden & bissell	ORG
ftr-350	629	6	48	DATE
ftr-350	629	7	438–39	DATE
ftr-350	629	8	mark a. spielman	PERSON
ftr-350	629	9	877a	PRODUCT
ftr-350	629	10	quarterly	DATE
ftr-350	629	11	29	CARDINAL
ftr-350	629	12	2	CARDINAL
ftr-350	630	1	11–13	ORDINAL
ftr-350	630	2	winter 2010	DATE
ftr-350	630	3	2009-85	DATE
ftr-350	630	4	section 871 to	LAW
ftr-350	630	5	section 877a.‖	LAW
ftr-350	631	1	thomas st. g. bissell	PERSON
ftr-350	631	2	―exit	ORG
ftr-350	631	3	u.s.	GPE
ftr-350	631	4	2009-85	DATE
ftr-350	631	5	april 12, 2010	DATE
ftr-350	631	6	section 871	LAW
ftr-350	631	7	the 30 percent	PERCENT
ftr-350	632	1	―it	ORG
ftr-350	632	2	section 871.‖	LAW
ftr-350	632	3	8854	ORG
ftr-350	632	4	2009-85	DATE
ftr-350	632	5	irs	ORG
ftr-350	632	6	d.	NORP
ftr-350	632	7	edward tanenbaum	PERSON
ftr-350	632	8	200985	DATE
ftr-350	632	9	39	CARDINAL
ftr-350	633	1	j. 94	PERSON
ftr-350	633	2	2010	DATE
ftr-350	633	3	section 871.‖	LAW
ftr-350	634	1	ten years	DATE
ftr-350	635	1	85	CARDINAL
ftr-350	635	2	hungary	GPE
ftr-350	635	3	feb, 4, 2010	DATE
ftr-350	636	1	796	CARDINAL
ftr-350	636	2	florida	GPE
ftr-350	637	1	the day	DATE
ftr-350	638	1	82	CARDINAL
ftr-350	639	1	the day	DATE
ftr-350	640	1	83	CARDINAL
ftr-350	640	2	june 3, 2004	DATE
ftr-350	640	3	june 17, 2008	DATE
ftr-350	641	1	u.s.	GPE
ftr-350	641	2	ten years	DATE
ftr-350	641	3	expatriation	ORG
ftr-350	641	4	84	CARDINAL
ftr-350	642	1	85	CARDINAL
ftr-350	642	2	u.s.	GPE
ftr-350	643	1	86	CARDINAL
ftr-350	643	2	section 877	LAW
ftr-350	643	3	june 17, 2008	DATE
ftr-350	644	1	the united states	GPE
ftr-350	644	2	hungary	GPE
ftr-350	644	3	feb. 4, 2010	DATE
ftr-350	644	4	doc	ORG
ftr-350	645	1	111–7	CARDINAL
ftr-350	645	2	82	CARDINAL
ftr-350	647	1	alden & bissell	ORG
ftr-350	647	2	48	DATE
ftr-350	647	3	438	CARDINAL
ftr-350	647	4	600,000	MONEY
ftr-350	647	5	section 877a(a)(3)(a	LAW
ftr-350	647	6	section 877a(b	LAW
ftr-350	648	1	83	CARDINAL
ftr-350	655	1	2009-85	DATE
ftr-350	655	2	2009–2 c.b	QUANTITY
ftr-350	655	3	598	CARDINAL
ftr-350	655	4	sec	ORG
ftr-350	655	5	6	CARDINAL
ftr-350	656	1	alden & bissell	ORG
ftr-350	656	2	48	DATE
ftr-350	656	3	431	CARDINAL
ftr-350	657	1	84	CARDINAL
ftr-350	660	1	85	CARDINAL
ftr-350	661	1	alden & bissell	ORG
ftr-350	661	2	1996	DATE
ftr-350	661	3	first	ORDINAL
ftr-350	661	4	section 877	LAW
ftr-350	661	5	2006	DATE
ftr-350	662	1	1996	DATE
ftr-350	663	1	alden & bissell	ORG
ftr-350	663	2	48	DATE
ftr-350	663	3	2006	DATE
ftr-350	663	4	u.s.	GPE
ftr-350	663	5	4	CARDINAL
ftr-350	663	6	1997	DATE
ftr-350	663	7	u.s.–south africa	PERSON
ftr-350	664	1	1(4	CARDINAL
ftr-350	665	1	september 8, 1994	DATE
ftr-350	665	2	article 1, t.i.a.s. 1404	LAW
ftr-350	665	3	protocol to 2001	DATE
ftr-350	665	4	us	GPE
ftr-350	665	5	uk convention	GPE
ftr-350	665	6	46	DATE
ftr-350	666	1	6	CARDINAL
ftr-350	667	1	1.1441-4(b)(1	DATE
ftr-350	669	1	30 percent	PERCENT
ftr-350	669	2	annual	DATE
ftr-350	670	1	u.s.	GPE
ftr-350	670	2	the taxable year	DATE
ftr-350	671	1	2012	DATE
ftr-350	671	2	797	CARDINAL
ftr-350	671	3	30 percent	PERCENT
ftr-350	671	4	section 1441 87	LAW
ftr-350	671	5	u.s.	GPE
ftr-350	672	1	88	CARDINAL
ftr-350	672	2	1042-s	QUANTITY
ftr-350	672	3	1042	CARDINAL
ftr-350	673	1	89	CARDINAL
ftr-350	673	2	irs	ORG
ftr-350	674	1	90 87	DATE
ftr-350	675	1	1.1441-4(b)(1)(ii),(iv	DATE
ftr-350	676	1	1987	DATE
ftr-350	677	1	section 864(c)(6	LAW
ftr-350	677	2	section 3405	LAW
ftr-350	677	3	u.s.	GPE
ftr-350	677	4	1986	DATE
ftr-350	678	1	8288	DATE
ftr-350	678	2	1990-1	DATE
ftr-350	678	3	163	CARDINAL
ftr-350	680	1	section 1441	LAW
ftr-350	680	2	section 3405	LAW
ftr-350	680	3	62	CARDINAL
ftr-350	680	4	n.118	ORG
ftr-350	680	5	(prior to 2001	DATE
ftr-350	680	6	30 percent	PERCENT
ftr-350	681	1	section 1441	LAW
ftr-350	681	2	1996	DATE
ftr-350	681	3	61	CARDINAL
ftr-350	681	4	17614-01	DATE
ftr-350	681	5	april 22, 1996	DATE
ftr-350	681	6	section 1441	LAW
ftr-350	681	7	section 3405	LAW
ftr-350	681	8	february	DATE
ftr-350	681	9	1993).‖	CARDINAL
ftr-350	681	10	supra	PERSON
ftr-350	681	11	59	CARDINAL
ftr-350	682	1	2000	DATE
ftr-350	682	2	section 408	LAW
ftr-350	682	3	section 3405	LAW
ftr-350	684	1	section 408	LAW
ftr-350	685	1	section 1441	LAW
ftr-350	685	2	2001-1	DATE
ftr-350	685	3	1158	CARDINAL
ftr-350	686	1	88	CARDINAL
ftr-350	688	1	62	CARDINAL
ftr-350	692	1	92-06-015	CARDINAL
ftr-350	692	2	nov. 7, 1991	DATE
ftr-350	693	1	nras	PERSON
ftr-350	695	1	the united states	GPE
ftr-350	701	1	92-06-015	CARDINAL
ftr-350	701	2	nov. 7, 1991	DATE
ftr-350	702	1	62	CARDINAL
ftr-350	702	2	89	CARDINAL
ftr-350	703	1	15	CARDINAL
ftr-350	703	2	34	CARDINAL
ftr-350	703	3	23	CARDINAL
ftr-350	703	4	90	CARDINAL
ftr-350	704	1	15	CARDINAL
ftr-350	704	2	34	CARDINAL
ftr-350	704	3	22	CARDINAL
ftr-350	704	4	519	CARDINAL
ftr-350	704	5	45	CARDINAL
ftr-350	704	6	50	CARDINAL
ftr-350	704	7	―if	ORG
ftr-350	704	8	the united states	GPE
ftr-350	704	9	the 30 percent	PERCENT
ftr-350	705	1	the united states	GPE
ftr-350	705	2	december 31, 1986	DATE
ftr-350	706	1	798	CARDINAL
ftr-350	706	2	florida	GPE
ftr-350	707	1	11:10	TIME
ftr-350	707	2	8233	CARDINAL
ftr-350	707	3	91	DATE
ftr-350	707	4	u.s.	GPE
ftr-350	708	1	1042-s	CARDINAL
ftr-350	708	2	irs	ORG
ftr-350	709	1	92	CARDINAL
ftr-350	709	2	irs	ORG
ftr-350	710	1	93	CARDINAL
ftr-350	710	2	irs	ORG
ftr-350	710	3	u.s.	GPE
ftr-350	710	4	94	CARDINAL
ftr-350	711	1	515	CARDINAL
ftr-350	711	2	63	CARDINAL
ftr-350	711	3	20	CARDINAL
ftr-350	712	1	1.1441-4(b	CARDINAL
ftr-350	712	2	87	CARDINAL
ftr-350	712	3	62	CARDINAL
ftr-350	712	4	e-14 & n.119	ORG
ftr-350	713	1	36	CARDINAL
ftr-350	713	2	2001	DATE
ftr-350	715	1	u.s.	GPE
ftr-350	716	1	1.1441-1(b)(3)(iii)(c	DATE
ftr-350	718	1	62	CARDINAL
ftr-350	718	2	u.s.	GPE
ftr-350	718	3	the united states	GPE
ftr-350	719	1	8233	PERSON
ftr-350	719	2	june 2011	DATE
ftr-350	719	3	u.s.	GPE
ftr-350	720	1	ssn	ORG
ftr-350	720	2	2	CARDINAL
ftr-350	722	1	the united states	GPE
ftr-350	724	1	8233	PERSON
ftr-350	724	2	june 2011	DATE
ftr-350	725	1	92	CARDINAL
ftr-350	726	1	1042-s	CARDINAL
ftr-350	726	2	1	CARDINAL
ftr-350	726	3	14	CARDINAL
ftr-350	728	1	1042-s	CARDINAL
ftr-350	728	2	2011	DATE
ftr-350	729	1	93	CARDINAL
ftr-350	731	1	6103(k)(4	CARDINAL
ftr-350	732	1	94	CARDINAL
ftr-350	733	1	w-4p	PERSON
ftr-350	733	2	2011	DATE
ftr-350	733	3	4	CARDINAL
ftr-350	733	4	united states	ORG
ftr-350	734	1	2012	DATE
ftr-350	734	2	799	CARDINAL
ftr-350	734	3	u.s.	GPE
ftr-350	734	4	1.1441-1(b)(3)(iii)(c	DATE
ftr-350	734	5	the united states	GPE
ftr-350	734	6	u.s.	GPE
ftr-350	735	1	95	CARDINAL
ftr-350	736	1	the united states	GPE
ftr-350	736	2	u.s.	GPE
ftr-350	736	3	u.s.	GPE
ftr-350	736	4	three	CARDINAL
ftr-350	736	5	10 percent	PERCENT
ftr-350	736	6	20 percent	PERCENT
ftr-350	737	1	96	CARDINAL
ftr-350	737	2	30 percent	PERCENT
ftr-350	740	1	february 2006	DATE
ftr-350	740	2	95	CARDINAL
ftr-350	745	1	section 408	LAW
ftr-350	745	2	u.s.	GPE
ftr-350	746	1	the united states	GPE
ftr-350	746	2	the united states	GPE
ftr-350	746	3	u.s.	GPE
ftr-350	746	4	b)(3)(iii)(c	GPE
ftr-350	747	1	ssn	ORG
ftr-350	748	1	u.s.	GPE
ftr-350	750	1	1.1441-1(b	CARDINAL
ftr-350	755	1	1.1441-1(b)(3)(x	DATE
ftr-350	755	2	4	CARDINAL
ftr-350	755	3	96	CARDINAL
ftr-350	756	1	supra	PERSON
ftr-350	756	2	33–42	CARDINAL
ftr-350	757	1	florida	GPE
ftr-350	758	1	11:10	TIME
ftr-350	758	2	u.s.	GPE
ftr-350	758	3	u.s.	GPE
ftr-350	759	1	97	CARDINAL
ftr-350	759	2	30 percent	PERCENT
ftr-350	759	3	u.s.	GPE
ftr-350	759	4	1986	DATE
ftr-350	759	5	section 1	LAW
ftr-350	760	1	the united states	GPE
ftr-350	760	2	98	CARDINAL
ftr-350	760	3	u.s.	GPE
ftr-350	761	1	97	CARDINAL
ftr-350	762	1	62	CARDINAL
ftr-350	762	2	33	DATE
ftr-350	763	1	30 percent	PERCENT
ftr-350	763	2	30 percent	PERCENT
ftr-350	764	1	d.	NORP
ftr-350	764	2	36	CARDINAL
ftr-350	764	3	30 percent	PERCENT
ftr-350	766	1	u.s.	GPE
ftr-350	767	1	98	CARDINAL
ftr-350	768	1	519	CARDINAL
ftr-350	768	2	45	CARDINAL
ftr-350	768	3	14	DATE
ftr-350	768	4	the united states	GPE
ftr-350	768	5	u.s.	GPE
ftr-350	769	1	the united states	GPE
ftr-350	770	1	2004-37	DATE
ftr-350	770	2	2004-1	DATE
ftr-350	770	3	section 401(a	LAW
ftr-350	771	1	the united states	GPE
ftr-350	771	2	the united states	GPE
ftr-350	772	1	the united states	GPE
ftr-350	772	2	the united states	GPE
ftr-350	773	1	bissell	ORG
ftr-350	773	2	t.m.	ORG
ftr-350	773	3	67	CARDINAL
ftr-350	773	4	30year	CARDINAL
ftr-350	773	5	each year	DATE
ftr-350	773	6	2012	DATE
ftr-350	773	7	801	CARDINAL
ftr-350	773	8	u.s.	GPE
ftr-350	773	9	100	CARDINAL
ftr-350	775	1	the united states	GPE
ftr-350	775	2	u.s.	GPE
ftr-350	776	1	annual	DATE
ftr-350	778	1	irs	ORG
ftr-350	778	2	u.s.	GPE
ftr-350	778	3	1986	DATE
ftr-350	778	4	1	CARDINAL
ftr-350	778	5	17	CARDINAL
ftr-350	778	6	4	CARDINAL
ftr-350	778	7	nec	ORG
ftr-350	778	8	7	CARDINAL
ftr-350	779	1	2010	DATE
ftr-350	780	1	14–15	CARDINAL
ftr-350	781	1	62	CARDINAL
ftr-350	782	1	supra	PERSON
ftr-350	782	2	97	CARDINAL
ftr-350	782	3	100	CARDINAL
ftr-350	784	1	1.6012-1(b)(1)(i	CARDINAL
ftr-350	784	2	u.s.	GPE
ftr-350	784	3	the taxable year	DATE
ftr-350	784	4	1	CARDINAL
ftr-350	784	5	1563	DATE
ftr-350	785	1	1.6012-1(b)(2)(i	CARDINAL
ftr-350	785	2	section 1441	LAW
ftr-350	786	1	36	CARDINAL
ftr-350	786	2	greater than 30 percent	PERCENT
ftr-350	786	3	u.s.	GPE
ftr-350	787	1	u.s.	GPE
ftr-350	787	2	the taxable year	DATE
ftr-350	787	3	section 897	LAW
ftr-350	789	1	1,6012-1(b)(2)(i	DATE
ftr-350	790	1	section 864(c)(6	LAW
ftr-350	791	1	1	CARDINAL
ftr-350	792	1	2010	DATE
ftr-350	792	2	3	CARDINAL
ftr-350	793	1	the united states	GPE
ftr-350	793	2	2010	DATE
ftr-350	793	3	u.s.	GPE
ftr-350	793	4	nec	ORG
ftr-350	793	5	1	CARDINAL
ftr-350	793	6	12	CARDINAL
ftr-350	793	7	u.s.	GPE
ftr-350	794	1	nec	ORG
ftr-350	794	2	u.s.	GPE
ftr-350	795	1	bissell	ORG
ftr-350	795	2	t.m.	ORG
ftr-350	795	3	67	CARDINAL
ftr-350	795	4	a49–50	ORG
ftr-350	796	1	bissell	PERSON
ftr-350	796	2	irs	ORG
ftr-350	799	1	6651(a	CARDINAL
ftr-350	800	1	802	CARDINAL
ftr-350	800	2	florida	GPE
ftr-350	801	1	101	CARDINAL
ftr-350	803	1	102	CARDINAL
ftr-350	803	2	irs	ORG
ftr-350	803	3	103	CARDINAL
ftr-350	803	4	u.s.	GPE
ftr-350	804	1	104	CARDINAL
ftr-350	806	1	105	CARDINAL
ftr-350	806	2	101	CARDINAL
ftr-350	807	1	treasury	ORG
ftr-350	807	2	2009-30	DATE
ftr-350	807	3	may 28, 2009	DATE
ftr-350	807	4	2009	DATE
ftr-350	807	5	113	CARDINAL
ftr-350	807	6	2008	DATE
ftr-350	807	7	more than half	CARDINAL
ftr-350	807	8	americans	NORP
ftr-350	807	9	americans	NORP
ftr-350	807	10	65 or	DATE
ftr-350	808	1	65 or	DATE
ftr-350	810	1	gao	PERSON
ftr-350	810	2	irs	ORG
ftr-350	811	1	irs	ORG
ftr-350	811	2	2009	DATE
ftr-350	812	1	irs	ORG
ftr-350	812	2	at least 2014	DATE
ftr-350	813	1	united states government accountability office	ORG
ftr-350	813	2	irs	ORG
ftr-350	813	3	ways & means	ORG
ftr-350	813	4	april 2010	DATE
ftr-350	813	5	2010	DATE
ftr-350	813	6	94-56	CARDINAL
ftr-350	813	7	gao	PERSON
ftr-350	814	1	103	CARDINAL
ftr-350	815	1	gao	PERSON
ftr-350	815	2	irs	ORG
ftr-350	816	1	gao	PERSON
ftr-350	816	2	102	CARDINAL
ftr-350	816	3	901	CARDINAL
ftr-350	816	4	68	CARDINAL
ftr-350	816	5	beijing	GPE
ftr-350	816	6	frankfurt	GPE
ftr-350	816	7	london	GPE
ftr-350	816	8	paris	GPE
ftr-350	816	9	u.s.	GPE
ftr-350	817	1	56	CARDINAL
ftr-350	817	2	104	ORG
ftr-350	818	1	gao	PERSON
ftr-350	819	1	gao	PERSON
ftr-350	819	2	102	CARDINAL
ftr-350	819	3	105	CARDINAL
ftr-350	821	1	2004-37	DATE
ftr-350	821	2	98	CARDINAL
ftr-350	821	3	the united states	GPE
ftr-350	822	1	irs	ORG
ftr-350	822	2	the 30 percent	PERCENT
ftr-350	822	3	the united states	GPE
ftr-350	822	4	effectively 2012	DATE
ftr-350	822	5	803	CARDINAL
ftr-350	823	1	the united states	GPE
ftr-350	824	1	days	DATE
ftr-350	824	2	911	CARDINAL
ftr-350	825	1	u.s.	GPE
ftr-350	826	1	u.s.	GPE
ftr-350	826	2	the united states	GPE
ftr-350	827	1	106	CARDINAL
ftr-350	829	1	u.s.	GPE
ftr-350	830	1	107	CARDINAL
ftr-350	831	1	the united states	GPE
ftr-350	832	1	62	CARDINAL
ftr-350	833	1	106	CARDINAL
ftr-350	834	1	62	CARDINAL
ftr-350	834	2	31–32	DATE
ftr-350	834	3	section 864(c)(6	LAW
ftr-350	835	1	may 31, 1996,	DATE
ftr-350	835	2	1996	DATE
ftr-350	835	3	fsa	ORG
ftr-350	835	4	183	CARDINAL
ftr-350	835	5	one year	DATE
ftr-350	835	6	another year	DATE
ftr-350	836	1	107	CARDINAL
ftr-350	837	1	bissell	ORG
ftr-350	837	2	t.m.	ORG
ftr-350	837	3	67	CARDINAL
ftr-350	837	4	2009	DATE
ftr-350	837	5	13–14	CARDINAL
ftr-350	837	6	u.s.	GPE
ftr-350	838	1	bissell	PERSON
ftr-350	838	2	irs	ORG
ftr-350	840	1	2010	DATE
ftr-350	840	2	15	DATE
ftr-350	841	1	u.s.	GPE
ftr-350	841	2	annual	DATE
ftr-350	841	3	eci	PERSON
ftr-350	841	4	eci	PERSON
ftr-350	841	5	62	CARDINAL
ftr-350	841	6	32	CARDINAL
ftr-350	842	1	804	CARDINAL
ftr-350	842	2	florida	GPE
ftr-350	843	1	irs	ORG
ftr-350	844	1	108	CARDINAL
ftr-350	844	2	irs	ORG
ftr-350	846	1	109	CARDINAL
ftr-350	846	2	u.s.	GPE
ftr-350	846	3	ssn	ORG
ftr-350	846	4	u.s.	GPE
ftr-350	847	1	u.s.	GPE
ftr-350	847	2	10 percent	PERCENT
ftr-350	847	3	20 percent	PERCENT
ftr-350	849	1	u.s.	GPE
ftr-350	849	2	110	CARDINAL
ftr-350	850	1	u.s.	GPE
ftr-350	850	2	the united states	GPE
ftr-350	851	1	the united states	GPE
ftr-350	851	2	one	CARDINAL
ftr-350	852	1	108	CARDINAL
ftr-350	853	1	gao	PERSON
ftr-350	853	2	irs	ORG
ftr-350	853	3	three	CARDINAL
ftr-350	853	4	1	CARDINAL
ftr-350	854	1	2	CARDINAL
ftr-350	854	2	3	CARDINAL
ftr-350	855	1	gao	PERSON
ftr-350	855	2	102	CARDINAL
ftr-350	855	3	109	CARDINAL
ftr-350	856	1	treasury	ORG
ftr-350	856	2	irs	ORG
ftr-350	857	1	treasury	ORG
ftr-350	857	2	the united states	GPE
ftr-350	858	1	2010-40-121	DATE
ftr-350	858	2	sept. 15, 2010	DATE
ftr-350	859	1	irs	ORG
ftr-350	859	2	1042	CARDINAL
ftr-350	859	3	04	CARDINAL
ftr-350	860	1	110	CARDINAL
ftr-350	862	1	1042	CARDINAL
ftr-350	862	2	section 6103(k)(4	LAW
ftr-350	865	1	6103(k)(4	CARDINAL
ftr-350	866	1	2012	DATE
ftr-350	866	2	805	CARDINAL
ftr-350	866	3	the united states	GPE
ftr-350	867	1	the united states	GPE
ftr-350	867	2	u.s.	GPE
ftr-350	869	1	third	ORDINAL
ftr-350	870	1	irs	ORG
ftr-350	871	1	2006	DATE
ftr-350	871	2	u.s.	GPE
ftr-350	872	1	111	CARDINAL
ftr-350	872	2	the united states	GPE
ftr-350	873	1	112	CARDINAL
ftr-350	873	2	113	CARDINAL
ftr-350	874	1	114	CARDINAL
ftr-350	874	2	111	CARDINAL
ftr-350	875	1	supra	PERSON
ftr-350	875	2	73	CARDINAL
ftr-350	876	1	112	CARDINAL
ftr-350	877	1	supra	PERSON
ftr-350	877	2	69	CARDINAL
ftr-350	878	1	2006	DATE
ftr-350	879	1	1996	DATE
ftr-350	879	2	u.s.	GPE
ftr-350	880	1	1996	DATE
ftr-350	880	2	five years	DATE
ftr-350	880	3	at least 62 years old	DATE
ftr-350	881	1	the age of 55	DATE
ftr-350	882	1	age 65	DATE
ftr-350	883	1	bissell	ORG
ftr-350	883	2	t.m.	ORG
ftr-350	883	3	67	CARDINAL
ftr-350	884	1	d.	NORP
ftr-350	884	2	n.420	NORP
ftr-350	884	3	113	CARDINAL
ftr-350	885	1	62	CARDINAL
ftr-350	885	2	the 30 percent	PERCENT
ftr-350	886	1	114	CARDINAL
ftr-350	887	1	more than 20	CARDINAL
ftr-350	888	1	1980‟s	CARDINAL
ftr-350	888	2	1990‟s	DATE
ftr-350	889	1	806	CARDINAL
ftr-350	889	2	florida	GPE
ftr-350	891	1	11:10 unclear	TIME
ftr-350	891	2	―periodic payments‖	ORG
ftr-350	892	1	115	CARDINAL
ftr-350	892	2	―other	PERSON
ftr-350	893	1	116	CARDINAL
ftr-350	894	1	10 percent	PERCENT
ftr-350	895	1	117	CARDINAL
ftr-350	900	1	118	CARDINAL
ftr-350	901	1	u.s.	GPE
ftr-350	902	1	1	CARDINAL
ftr-350	902	2	supra	PERSON
ftr-350	902	3	73	CARDINAL
ftr-350	902	4	112	CARDINAL
ftr-350	902	5	115	CARDINAL
ftr-350	903	1	bissell	ORG
ftr-350	903	2	t.m.	ORG
ftr-350	903	3	67	CARDINAL
ftr-350	904	1	67	CARDINAL
ftr-350	904	2	14.05	CARDINAL
ftr-350	904	3	14.07	CARDINAL
ftr-350	904	4	14.14	CARDINAL
ftr-350	904	5	australia	GPE
ftr-350	904	6	cyprus	GPE
ftr-350	904	7	egypt	GPE
ftr-350	904	8	greece	GPE
ftr-350	904	9	iceland	GPE
ftr-350	904	10	india	GPE
ftr-350	904	11	korea	GPE
ftr-350	904	12	morocco	GPE
ftr-350	904	13	norway	GPE
ftr-350	904	14	philippines	GPE
ftr-350	904	15	romania	GPE
ftr-350	904	16	trinidad	GPE
ftr-350	904	17	tobago	GPE
ftr-350	905	1	d.	NORP
ftr-350	905	2	india	GPE
ftr-350	906	1	finland	GPE
ftr-350	906	2	france	GPE
ftr-350	906	3	russia	GPE
ftr-350	906	4	germany	GPE
ftr-350	907	1	117	CARDINAL
ftr-350	910	1	92	CARDINAL
ftr-350	910	2	oct. 6, 1992	DATE
ftr-350	910	3	u.k.	GPE
ftr-350	910	4	age 59 1/2	DATE
ftr-350	910	5	u.s.	GPE
ftr-350	911	1	section 72(t	LAW
ftr-350	912	1	section 72(t	LAW
ftr-350	912	2	10 percent	PERCENT
ftr-350	913	1	taxpayer‟s united states	GPE
ftr-350	914	1	ten percent	PERCENT
ftr-350	916	1	15 percent	PERCENT
ftr-350	916	2	section 4980a	LAW
ftr-350	919	1	2010	DATE
ftr-350	920	1	5	CARDINAL
ftr-350	920	2	2	CARDINAL
ftr-350	920	3	2012	DATE
ftr-350	920	4	807	CARDINAL
ftr-350	921	1	119	CARDINAL
ftr-350	921	2	u.s.	GPE
ftr-350	921	3	u.s.	GPE
ftr-350	922	1	15 percent	PERCENT
ftr-350	922	2	2	CARDINAL
ftr-350	922	3	3	CARDINAL
ftr-350	923	1	120	CARDINAL
ftr-350	923	2	u.s.	GPE
ftr-350	923	3	30 percent	PERCENT
ftr-350	925	1	119	CARDINAL
ftr-350	926	1	march 19, 1984	DATE
ftr-350	927	1	4	CARDINAL
ftr-350	928	1	6	CARDINAL
ftr-350	928	2	u.s.	GPE
ftr-350	928	3	35	CARDINAL
ftr-350	928	4	4737	DATE
ftr-350	928	5	july 28, 1997	DATE
ftr-350	929	1	24	CARDINAL
ftr-350	930	1	6	CARDINAL
ftr-350	930	2	2141	CARDINAL
ftr-350	931	1	167	CARDINAL
ftr-350	931	2	the united states of america	GPE
ftr-350	931	3	israel	GPE
ftr-350	931	4	nov. 20, 1975	DATE
ftr-350	932	1	6	CARDINAL
ftr-350	933	1	6,	DATE
ftr-350	933	2	u.s.–israel	DATE
ftr-350	933	3	nov. 6, 2003	DATE
ftr-350	934	1	4	CARDINAL
ftr-350	935	1	5	CARDINAL
ftr-350	935	2	u.s-japan	GPE
ftr-350	935	3	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/japantreaty	ORG
ftr-350	935	4	pdf	ORG
ftr-350	935	5	21, 1980	DATE
ftr-350	936	1	4	CARDINAL
ftr-350	936	2	5	CARDINAL
ftr-350	936	3	u.s.–jamaica	DATE
ftr-350	936	4	33	CARDINAL
ftr-350	936	5	2865	CARDINAL
ftr-350	937	1	aug. 1, 1977	DATE
ftr-350	937	2	20	CARDINAL
ftr-350	937	3	7	CARDINAL
ftr-350	937	4	33	CARDINAL
ftr-350	937	5	2545	CARDINAL
ftr-350	937	6	2001	DATE
ftr-350	937	7	46	DATE
ftr-350	938	1	1	CARDINAL
ftr-350	939	1	7	CARDINAL
ftr-350	939	2	120	CARDINAL
ftr-350	940	1	section 402(c)(4	LAW
ftr-350	941	1	reg	CARDINAL
ftr-350	943	1	section 72(t)(2)(a	LAW
ftr-350	943	2	age 59 1/2	DATE
ftr-350	943	3	age 55	DATE
ftr-350	944	1	1	CARDINAL
ftr-350	944	2	7	CARDINAL
ftr-350	945	1	72(t	DATE
ftr-350	945	2	section 72(t	LAW
ftr-350	946	1	808	CARDINAL
ftr-350	946	2	florida	GPE
ftr-350	947	1	the united states	GPE
ftr-350	948	1	u.s.	GPE
ftr-350	948	2	the united states	GPE
ftr-350	949	1	the united states	GPE
ftr-350	951	1	1042-s	CARDINAL
ftr-350	952	1	4	CARDINAL
ftr-350	953	1	121	CARDINAL
ftr-350	956	1	122	CARDINAL
ftr-350	956	2	the united states	GPE
ftr-350	956	3	u.s.	GPE
ftr-350	956	4	u.s.	GPE
ftr-350	956	5	u.s.	GPE
ftr-350	956	6	ssn	ORG
ftr-350	957	1	the 30 percent	PERCENT
ftr-350	959	1	u.s.	GPE
ftr-350	959	2	u.s.	GPE
ftr-350	959	3	ssn	ORG
ftr-350	960	1	121	CARDINAL
ftr-350	962	1	u.s.	GPE
ftr-350	963	1	122	CARDINAL
ftr-350	964	1	australia	GPE
ftr-350	964	2	three-year	DATE
ftr-350	965	1	2012	DATE
ftr-350	965	2	809	CARDINAL
ftr-350	965	3	―other	PERSON
ftr-350	966	1	123	CARDINAL
ftr-350	967	1	irs	ORG
ftr-350	967	2	1042	CARDINAL
ftr-350	968	1	irs	ORG
ftr-350	968	2	u.s.	GPE
ftr-350	968	3	the united states	GPE
ftr-350	969	1	1	CARDINAL
ftr-350	969	2	u.s.	GPE
ftr-350	969	3	section 864(c)(6	LAW
ftr-350	971	1	alien‘s	GPE
ftr-350	971	2	the united states	GPE
ftr-350	971	3	the current taxable year	DATE
ftr-350	972	1	the united states	GPE
ftr-350	973	1	congress	ORG
ftr-350	973	2	u.s.	GPE
ftr-350	973	3	u.s.	GPE
ftr-350	973	4	the year	DATE
ftr-350	974	1	congress	ORG
ftr-350	974	2	u.s.	GPE
ftr-350	974	3	the united states	GPE
ftr-350	974	4	123	CARDINAL
ftr-350	975	1	roth	PERSON
ftr-350	976	1	810	CARDINAL
ftr-350	976	2	florida	GPE
ftr-350	978	1	11:10	TIME
ftr-350	978	2	a subsequent year	DATE
ftr-350	978	3	124	CARDINAL
ftr-350	979	1	irs	ORG
ftr-350	979	2	u.s.	GPE
ftr-350	980	1	congress	ORG
ftr-350	981	1	30 percent	PERCENT
ftr-350	981	2	35 percent	PERCENT
ftr-350	981	3	one	CARDINAL
ftr-350	983	1	the 30 percent	PERCENT
ftr-350	984	1	congress	ORG
ftr-350	984	2	15 percent	PERCENT
ftr-350	985	1	125	CARDINAL
ftr-350	985	2	15 percent	PERCENT
ftr-350	987	1	126	CARDINAL
ftr-350	989	1	the united states	GPE
ftr-350	990	1	sixty days	DATE
ftr-350	990	2	124	CARDINAL
ftr-350	992	1	99th cong	ORG
ftr-350	992	2	the tax reform act 1048	LAW
ftr-350	993	1	1987	DATE
ftr-350	994	1	125	CARDINAL
ftr-350	995	1	62	CARDINAL
ftr-350	995	2	4	CARDINAL
ftr-350	997	1	15 percent	PERCENT
ftr-350	997	2	congress	ORG
ftr-350	998	1	15 percent	PERCENT
ftr-350	999	1	2012	DATE
ftr-350	999	2	811	CARDINAL
ftr-350	999	3	15 percent	PERCENT
ftr-350	1001	1	127	CARDINAL
ftr-350	1001	2	u.s.	GPE
ftr-350	1002	1	128	CARDINAL
ftr-350	1003	1	2.	CARDINAL
ftr-350	1006	1	129	CARDINAL
ftr-350	1008	1	irs	ORG
ftr-350	1012	1	irs	ORG
ftr-350	1013	1	irs	ORG
ftr-350	1013	2	127	CARDINAL
ftr-350	1014	1	2009-68	DATE
ftr-350	1014	2	2009-2	DATE
ftr-350	1014	3	423	CARDINAL
ftr-350	1015	1	u.s.	GPE
ftr-350	1015	2	ira	PERSON
ftr-350	1015	3	u.s.	GPE
ftr-350	1015	4	20 percent	PERCENT
ftr-350	1015	5	30 percent	PERCENT
ftr-350	1016	1	60-day	DATE
ftr-350	1016	2	1042	CARDINAL
ftr-350	1016	3	128	CARDINAL
ftr-350	1018	1	129	CARDINAL
ftr-350	1019	1	62	CARDINAL
ftr-350	1019	2	49	DATE
ftr-350	1019	3	irs	ORG
ftr-350	1019	4	515	CARDINAL
ftr-350	1020	1	812	CARDINAL
ftr-350	1020	2	florida	GPE
ftr-350	1020	3	irs	ORG
ftr-350	1020	4	irs	ORG
ftr-350	1020	5	u.s.	GPE
ftr-350	1020	6	u.s.	GPE
ftr-350	1021	1	irs	ORG
ftr-350	1022	1	appendix a.	PERSON
ftr-350	1022	2	1	CARDINAL
ftr-350	1022	3	u.s.	GPE
ftr-350	1022	4	2	CARDINAL
ftr-350	1022	5	section 401(a	LAW
ftr-350	1022	6	roth	PERSON
ftr-350	1022	7	sep	PRODUCT
ftr-350	1022	8	130	CARDINAL
ftr-350	1022	9	3	CARDINAL
ftr-350	1022	10	131	CARDINAL
ftr-350	1022	11	10 percent	PERCENT
ftr-350	1022	12	section 72(t	LAW
ftr-350	1022	13	―other	PERSON
ftr-350	1022	14	132	CARDINAL
ftr-350	1022	15	5	CARDINAL
ftr-350	1022	16	133	CARDINAL
ftr-350	1022	17	6	CARDINAL
ftr-350	1022	18	10 percent	PERCENT
ftr-350	1022	19	130	CARDINAL
ftr-350	1023	1	supra	PERSON
ftr-350	1023	2	13–31	CARDINAL
ftr-350	1024	1	roth	PERSON
ftr-350	1025	1	131	CARDINAL
ftr-350	1029	1	84-22	CARDINAL
ftr-350	1029	2	feb. 28, 1984	DATE
ftr-350	1029	3	uk	GPE
ftr-350	1029	4	article 18(1	LAW
ftr-350	1029	5	article 22(1	LAW
ftr-350	1033	1	92	CARDINAL
ftr-350	1033	2	oct. 6, 1992	DATE
ftr-350	1034	1	132	CARDINAL
ftr-350	1037	1	17	CARDINAL
ftr-350	1037	2	u.s.–russia	NORP
ftr-350	1038	1	133	CARDINAL
ftr-350	1041	1	96	CARDINAL
ftr-350	1041	2	11, 1996	DATE
ftr-350	1041	3	article 19(2	LAW
ftr-350	1045	1	036	CARDINAL
ftr-350	1045	2	oct. 31, 1988	DATE
ftr-350	1046	1	18(1	CARDINAL
ftr-350	1046	2	u.s.–italy treaty	EVENT
ftr-350	1050	1	95	CARDINAL
ftr-350	1050	2	july 6, 1998	DATE
ftr-350	1051	1	20	CARDINAL
ftr-350	1051	2	u.s.	GPE
ftr-350	1051	3	india	GPE
ftr-350	1051	4	55	DATE
ftr-350	1055	1	98-06	CARDINAL
ftr-350	1055	2	nov. 10, 1997	DATE
ftr-350	1055	3	2012	DATE
ftr-350	1055	4	813	CARDINAL
ftr-350	1055	5	section 72(t	LAW
ftr-350	1055	6	7	CARDINAL
ftr-350	1058	1	134	CARDINAL
ftr-350	1059	1	135	CARDINAL
ftr-350	1059	2	irs	ORG
ftr-350	1059	3	1042-s. 3	DATE
ftr-350	1059	4	appendix	NORP
ftr-350	1059	5	u.s.	GPE
ftr-350	1060	1	two	CARDINAL
ftr-350	1060	2	2006	DATE
ftr-350	1060	3	u.s.	GPE
ftr-350	1061	1	u.s.	GPE
ftr-350	1062	1	the united states	GPE
ftr-350	1062	2	u.s.	GPE
ftr-350	1063	1	canada	GPE
ftr-350	1063	2	south africa	GPE
ftr-350	1063	3	indonesia	GPE
ftr-350	1064	1	136	CARDINAL
ftr-350	1064	2	canada	GPE
ftr-350	1064	3	italy	GPE
ftr-350	1064	4	u.k.	GPE
ftr-350	1064	5	netherlands	GPE
ftr-350	1065	1	137	CARDINAL
ftr-350	1065	2	article 18(1	LAW
ftr-350	1065	3	u.s.	GPE
ftr-350	1065	4	germany	GPE
ftr-350	1066	1	134	CARDINAL
ftr-350	1069	1	2010-09	DATE
ftr-350	1069	2	mar. 5, 2010	DATE
ftr-350	1069	3	15 percent	PERCENT
ftr-350	1070	1	135	CARDINAL
ftr-350	1071	1	supra	PERSON
ftr-350	1071	2	132	CARDINAL
ftr-350	1071	3	136	CARDINAL
ftr-350	1072	1	74–75	CARDINAL
ftr-350	1073	1	137	CARDINAL
ftr-350	1075	1	75	CARDINAL
ftr-350	1075	2	814	CARDINAL
ftr-350	1075	3	florida	GPE
ftr-350	1077	1	138	CARDINAL
ftr-350	1077	2	treasury	ORG
ftr-350	1077	3	139	CARDINAL
ftr-350	1079	1	140	CARDINAL
ftr-350	1080	1	u.s.	GPE
ftr-350	1080	2	irs	ORG
ftr-350	1081	1	congress	ORG
ftr-350	1081	2	irs	ORG
ftr-350	1082	1	person‖	GPE
ftr-350	1082	2	irs	ORG
ftr-350	1083	1	u.s.	GPE
ftr-350	1084	1	138	CARDINAL
ftr-350	1085	1	david powell	PERSON
ftr-350	1085	2	july 13, 2009	DATE
ftr-350	1085	3	the united states	GPE
ftr-350	1085	4	2009	DATE
ftr-350	1085	5	134	CARDINAL
ftr-350	1085	6	139	CARDINAL
ftr-350	1086	1	2006	DATE
ftr-350	1086	2	u.s.	GPE
ftr-350	1086	3	46	DATE
ftr-350	1086	4	article 17.1.b	LAW
ftr-350	1087	1	nysba report	ORG
ftr-350	1087	2	69	CARDINAL
ftr-350	1089	1	140	CARDINAL
ftr-350	1091	1	u.s.	GPE
ftr-350	1092	1	roth	PERSON
ftr-350	1092	2	u.s.	GPE
ftr-350	1093	1	2012	DATE
ftr-350	1093	2	815	CARDINAL
ftr-350	1093	3	belgium	GPE
ftr-350	1093	4	1	CARDINAL
ftr-350	1093	5	article 14 private pensions	LAW
ftr-350	1093	6	2	CARDINAL
ftr-350	1093	7	sec	ORG
ftr-350	1094	1	3	CARDINAL
ftr-350	1094	2	sec	ORG
ftr-350	1095	1	sec	ORG
ftr-350	1096	1	3	CARDINAL
ftr-350	1096	2	section 457	LAW
ftr-350	1096	3	3	CARDINAL
ftr-350	1096	4	0 17(1)(a	TIME
ftr-350	1096	5	4	CARDINAL
ftr-350	1096	6	4	CARDINAL
ftr-350	1096	7	0 17(1)(a	TIME
ftr-350	1096	8	4	CARDINAL
ftr-350	1096	9	0 17(1)(a	TIME
ftr-350	1096	10	5	CARDINAL
ftr-350	1096	11	0 17(3	CARDINAL
ftr-350	1096	12	30 17(2	DATE
ftr-350	1096	13	6	CARDINAL
ftr-350	1096	14	us	GPE
ftr-350	1096	15	1	CARDINAL
ftr-350	1098	1	2	CARDINAL
ftr-350	1099	1	3	CARDINAL
ftr-350	1100	1	816	CARDINAL
ftr-350	1100	2	florida	GPE
ftr-350	1101	1	11:10 4	DATE
ftr-350	1102	1	5	CARDINAL
ftr-350	1103	1	6	CARDINAL
ftr-350	1103	2	457	CARDINAL
ftr-350	1103	3	section 7701(j	LAW
ftr-350	1104	1	the united states	GPE
ftr-350	1104	2	one	CARDINAL
ftr-350	1105	1	2012	DATE
ftr-350	1105	2	817	CARDINAL
ftr-350	1105	3	nra	PERSON
ftr-350	1105	4	u.s.	GPE
ftr-350	1105	5	exemption1	ORG
ftr-350	1106	1	gr2	PERSON
ftr-350	1106	2	03	CARDINAL
ftr-350	1106	3	15%	PERCENT
ftr-350	1106	4	30%	PERCENT
ftr-350	1106	5	1	CARDINAL
ftr-350	1106	6	10%	PERCENT
ftr-350	1106	7	03 10%	PERCENT
ftr-350	1106	8	15%	PERCENT
ftr-350	1106	9	30%	PERCENT
ftr-350	1107	1	2	CARDINAL
ftr-350	1107	2	employee4	PERSON
ftr-350	1107	3	10%	PERCENT
ftr-350	1107	4	03 10%	PERCENT
ftr-350	1107	5	15%	PERCENT
ftr-350	1107	6	30%	PERCENT
ftr-350	1108	1	3	CARDINAL
ftr-350	1108	2	20%	PERCENT
ftr-350	1108	3	07	DATE
ftr-350	1109	1	10%	PERCENT
ftr-350	1109	2	03,7 20%	PERCENT
ftr-350	1109	3	10%	PERCENT
ftr-350	1109	4	30%	PERCENT
ftr-350	1109	5	30%	PERCENT
ftr-350	1109	6	1	CARDINAL
ftr-350	1110	1	2	CARDINAL
ftr-350	1111	1	3	CARDINAL
ftr-350	1112	1	4	CARDINAL
ftr-350	1113	1	5	CARDINAL
ftr-350	1113	2	section 72(t)(2)(a	LAW
ftr-350	1113	3	age 59 1/2	DATE
ftr-350	1113	4	age 55	DATE
ftr-350	1114	1	1	CARDINAL
ftr-350	1114	2	7	CARDINAL
ftr-350	1114	3	section 72(t	LAW
ftr-350	1114	4	section 72(t	LAW
ftr-350	1115	1	818	CARDINAL
ftr-350	1115	2	florida	GPE
ftr-350	1116	1	11:10 6	DATE
ftr-350	1118	1	402(c)(4	CARDINAL