id	sid	eid	entity	type
ftr-442	1	1	florida	GPE
ftr-442	1	2	4 1999	DATE
ftr-442	1	3	3	CARDINAL
ftr-442	1	4	k lawrence lokken	PERSON
ftr-442	2	1	250	CARDINAL
ftr-442	2	2	i.	PERSON
ftr-442	4	1	253	CARDINAL
ftr-442	4	2	255 a.	PERSON
ftr-442	4	3	255	CARDINAL
ftr-442	5	1	259	CARDINAL
ftr-442	5	2	265	CARDINAL
ftr-442	7	1	269	CARDINAL
ftr-442	8	1	270	CARDINAL
ftr-442	8	2	a. subchapter k	PERSON
ftr-442	8	3	272	CARDINAL
ftr-442	8	4	272 1	CARDINAL
ftr-442	9	1	272 2	CARDINAL
ftr-442	10	1	275 3	CARDINAL
ftr-442	10	2	276 4	CARDINAL
ftr-442	12	1	276 5	CARDINAL
ftr-442	13	1	278 6	CARDINAL
ftr-442	15	1	279 7	DATE
ftr-442	15	2	280 8	CARDINAL
ftr-442	16	1	281	CARDINAL
ftr-442	16	2	282	CARDINAL
ftr-442	16	3	vl	ORG
ftr-442	17	1	285	CARDINAL
ftr-442	17	2	lawrence lokken	PERSON
ftr-442	17	3	hugh f. culverhouse	PERSON
ftr-442	17	4	university of florida	ORG
ftr-442	18	1	richard cohen	PERSON
ftr-442	18	2	terence cuff	PERSON
ftr-442	18	3	mark gergen	PERSON
ftr-442	18	4	calvin johnson	PERSON
ftr-442	18	5	martin mcmahon	PERSON
ftr-442	18	6	george yin	PERSON
ftr-442	19	1	249	CARDINAL
ftr-442	19	2	florida	GPE
ftr-442	19	3	i. introduction subchapter k	PERSON
ftr-442	20	1	irs	ORG
ftr-442	21	1	subchapter k	PERSON
ftr-442	21	2	1954	DATE
ftr-442	21	3	congress	ORG
ftr-442	22	1	1954	DATE
ftr-442	22	2	1954	DATE
ftr-442	23	1	the last 25 years	DATE
ftr-442	23	2	subchapter k.	PERSON
ftr-442	24	1	one	CARDINAL
ftr-442	24	2	congress	ORG
ftr-442	25	1	subchapter k-flexibility	PERSON
ftr-442	26	1	5	CARDINAL
ftr-442	26	2	subchapter k.	PERSON
ftr-442	26	3	1976	DATE
ftr-442	26	4	congress	ORG
ftr-442	28	1	1	CARDINAL
ftr-442	28	2	83d	CARDINAL
ftr-442	28	3	2d	CARDINAL
ftr-442	29	1	65 (1954	CARDINAL
ftr-442	31	1	2	CARDINAL
ftr-442	31	2	1976	DATE
ftr-442	32	1	3	CARDINAL
ftr-442	32	2	721,731	CARDINAL
ftr-442	33	1	4	CARDINAL
ftr-442	34	1	5	CARDINAL
ftr-442	34	2	jeffrey l. kwall	PERSON
ftr-442	34	3	the new millennium	DATE
ftr-442	34	4	51	CARDINAL
ftr-442	35	1	229	CARDINAL
ftr-442	35	2	237	CARDINAL
ftr-442	35	3	1998	DATE
ftr-442	35	4	the early 1980s	DATE
ftr-442	36	1	6	CARDINAL
ftr-442	36	2	1976	DATE
ftr-442	38	1	94	CARDINAL
ftr-442	38	2	90	CARDINAL
ftr-442	39	1	1520	CARDINAL
ftr-442	39	2	1548	CARDINAL
ftr-442	39	3	1976	DATE
ftr-442	40	1	4:3	CARDINAL
ftr-442	41	1	1984	DATE
ftr-442	41	2	congress	ORG
ftr-442	41	3	1989	DATE
ftr-442	41	4	1997	DATE
ftr-442	41	5	subchapter k	PERSON
ftr-442	41	6	1954	DATE
ftr-442	41	7	1954	DATE
ftr-442	42	1	one	CARDINAL
ftr-442	42	2	1994	DATE
ftr-442	42	3	irs	ORG
ftr-442	42	4	subchapter k.	PERSON
ftr-442	45	1	1.704-1	CARDINAL
ftr-442	45	2	t.d.	GPE
ftr-442	45	3	1986-2	DATE
ftr-442	45	4	84	CARDINAL
ftr-442	45	5	1989-1	DATE
ftr-442	45	6	180	CARDINAL
ftr-442	45	7	8385	DATE
ftr-442	45	8	1992-1	DATE
ftr-442	45	9	199	CARDINAL
ftr-442	45	10	8500	CARDINAL
ftr-442	45	11	1994-1	DATE
ftr-442	45	12	183	CARDINAL
ftr-442	45	13	8585	DATE
ftr-442	45	14	1995-1	DATE
ftr-442	45	15	120	CARDINAL
ftr-442	45	16	1997-24	DATE
ftr-442	45	17	5	CARDINAL
ftr-442	45	18	1.704-2	MONEY
ftr-442	45	19	1992	DATE
ftr-442	46	1	8	CARDINAL
ftr-442	46	2	1989, 1997	DATE
ftr-442	47	1	9	CARDINAL
ftr-442	48	1	1.704-3	CARDINAL
ftr-442	48	2	t.d. 8585,	ORG
ftr-442	48	3	1995-1	DATE
ftr-442	48	4	120	CARDINAL
ftr-442	49	1	199724	CARDINAL
ftr-442	50	1	5	CARDINAL
ftr-442	50	2	8730, 1997-38	DATE
ftr-442	50	3	16	CARDINAL
ftr-442	50	4	1.704-4	PERCENT
ftr-442	50	5	t.d. 8717	GPE
ftr-442	50	6	1997-24	DATE
ftr-442	50	7	5	CARDINAL
ftr-442	51	1	10	CARDINAL
ftr-442	52	1	1.701-2(b	CARDINAL
ftr-442	53	1	11	CARDINAL
ftr-442	55	1	kwall	PERSON
ftr-442	55	2	5	CARDINAL
ftr-442	55	3	238	CARDINAL
ftr-442	56	1	13	CARDINAL
ftr-442	57	1	curtis j. berger	PERSON
ftr-442	58	1	47	CARDINAL
ftr-442	58	2	105	CARDINAL
ftr-442	58	3	108	CARDINAL
ftr-442	58	4	1991	DATE
ftr-442	58	5	congress	ORG
ftr-442	58	6	treasury	ORG
ftr-442	59	1	19991	DATE
ftr-442	59	2	florida	GPE
ftr-442	60	1	at least one	CARDINAL
ftr-442	62	1	irs	ORG
ftr-442	62	2	subchapter k	PERSON
ftr-442	62	3	subchapter k	PERSON
ftr-442	64	1	subchapter k	PERSON
ftr-442	64	2	irs	ORG
ftr-442	65	1	irs	ORG
ftr-442	67	1	subchapter k	PERSON
ftr-442	68	1	americans	NORP
ftr-442	75	1	4	CARDINAL
ftr-442	75	2	14	CARDINAL
ftr-442	76	1	george k. yin	PERSON
ftr-442	76	2	4	CARDINAL
ftr-442	76	3	fla	GPE
ftr-442	77	1	141	CARDINAL
ftr-442	77	2	1999	DATE
ftr-442	79	1	4.3	CARDINAL
ftr-442	81	1	k. il	PERSON
ftr-442	83	1	congress	ORG
ftr-442	87	1	congress	ORG
ftr-442	88	1	1954	DATE
ftr-442	90	1	1	CARDINAL
ftr-442	90	2	2	CARDINAL
ftr-442	90	3	3	CARDINAL
ftr-442	93	1	15	CARDINAL
ftr-442	94	1	19991	DATE
ftr-442	94	2	florida	GPE
ftr-442	95	1	subchapter k	PERSON
ftr-442	97	1	one half	CARDINAL
ftr-442	97	2	one half	CARDINAL
ftr-442	98	1	100%	PERCENT
ftr-442	98	2	50%	PERCENT
ftr-442	99	1	several years later	DATE
ftr-442	99	2	one	CARDINAL
ftr-442	100	1	congress	ORG
ftr-442	101	1	subchapter k	PERSON
ftr-442	103	1	subchapter k's	PERSON
ftr-442	106	1	4:3	CARDINAL
ftr-442	108	1	6	CARDINAL
ftr-442	108	2	section 704(c)(1)(a	LAW
ftr-442	119	1	16	CARDINAL
ftr-442	121	1	1.704-1(b)(2	CARDINAL
ftr-442	122	1	19991	DATE
ftr-442	122	2	florida	GPE
ftr-442	123	1	7	CARDINAL
ftr-442	123	2	one	CARDINAL
ftr-442	129	1	851	MONEY
ftr-442	129	2	100	MONEY
ftr-442	129	3	annually	DATE
ftr-442	129	4	20 years	DATE
ftr-442	130	1	10%	PERCENT
ftr-442	130	2	20	CARDINAL
ftr-442	130	3	annual	DATE
ftr-442	130	4	100	MONEY
ftr-442	130	5	851	MONEY
ftr-442	131	1	85	MONEY
ftr-442	131	2	the first year	DATE
ftr-442	131	3	10%	PERCENT
ftr-442	131	4	851	MONEY
ftr-442	131	5	the first year	DATE
ftr-442	131	6	15	MONEY
ftr-442	131	7	100	MONEY
ftr-442	131	8	less $85	MONEY
ftr-442	131	9	the second year	DATE
ftr-442	131	10	84	MONEY
ftr-442	131	11	10%	PERCENT
ftr-442	131	12	$851 over $15	MONEY
ftr-442	132	1	57	MONEY
ftr-442	132	2	annually	DATE
ftr-442	132	3	20-year	DATE
ftr-442	133	1	851	MONEY
ftr-442	133	2	713	MONEY
ftr-442	133	3	20-year	DATE
ftr-442	133	4	8%	PERCENT
ftr-442	133	5	the first year	DATE
ftr-442	133	6	57	MONEY
ftr-442	133	7	8%	PERCENT
ftr-442	133	8	713	MONEY
ftr-442	134	1	that year	DATE
ftr-442	134	2	28	MONEY
ftr-442	134	3	85	MONEY
ftr-442	134	4	57	MONEY
ftr-442	134	5	zero	CARDINAL
ftr-442	135	1	two	CARDINAL
ftr-442	135	2	57	MONEY
ftr-442	135	3	28	MONEY
ftr-442	136	1	each year	DATE
ftr-442	136	2	8%	PERCENT
ftr-442	136	3	annual	DATE
ftr-442	136	4	the 17	DATE
ftr-442	138	1	1.704-1(b)(2)(iii)(c	CARDINAL
ftr-442	141	1	4.3	CARDINAL
ftr-442	141	2	73	MONEY
ftr-442	141	3	27	MONEY
ftr-442	141	4	1	CARDINAL
ftr-442	142	1	1	CARDINAL
ftr-442	142	2	851	MONEY
ftr-442	142	3	annual	DATE
ftr-442	142	4	100	MONEY
ftr-442	142	5	year	DATE
ftr-442	142	6	1 $100 $15 $43 $85 $57 $	MONEY
ftr-442	142	7	100	CARDINAL
ftr-442	142	8	100	CARDINAL
ftr-442	142	9	22	CARDINAL
ftr-442	142	10	43	CARDINAL
ftr-442	142	11	100	CARDINAL
ftr-442	142	12	62	CARDINAL
ftr-442	142	13	38 57	CARDINAL
ftr-442	142	14	19	CARDINAL
ftr-442	142	15	17 100	CARDINAL
ftr-442	142	16	68	CARDINAL
ftr-442	142	17	25	CARDINAL
ftr-442	142	18	18	CARDINAL
ftr-442	142	19	32	CARDINAL
ftr-442	142	20	19	CARDINAL
ftr-442	142	21	83	CARDINAL
ftr-442	142	22	17 57	CARDINAL
ftr-442	142	23	40	CARDINAL
ftr-442	142	24	48	CARDINAL
ftr-442	142	25	8%	PERCENT
ftr-442	142	26	713	MONEY
ftr-442	142	27	year	DATE
ftr-442	142	28	1 $100 $57 $15 $43 $	MONEY
ftr-442	142	29	28	MONEY
ftr-442	142	30	2 100	CARDINAL
ftr-442	142	31	100	CARDINAL
ftr-442	142	32	54	CARDINAL
ftr-442	142	33	4 100	CARDINAL
ftr-442	142	34	53	CARDINAL
ftr-442	142	35	51	CARDINAL
ftr-442	142	36	100	CARDINAL
ftr-442	142	37	41	CARDINAL
ftr-442	142	38	23	CARDINAL
ftr-442	142	39	19	CARDINAL
ftr-442	142	40	17	CARDINAL
ftr-442	142	41	19	CARDINAL
ftr-442	142	42	25	CARDINAL
ftr-442	142	43	18	CARDINAL
ftr-442	142	44	32	CARDINAL
ftr-442	142	45	19	CARDINAL
ftr-442	142	46	10	CARDINAL
ftr-442	142	47	40	CARDINAL
ftr-442	142	48	48	CARDINAL
ftr-442	142	49	19991	CARDINAL
ftr-442	142	50	florida	GPE
ftr-442	142	51	1 $85 $57 $57 -02	MONEY
ftr-442	142	52	17	CARDINAL
ftr-442	142	53	18	CARDINAL
ftr-442	145	1	year to year	DATE
ftr-442	146	1	704(a	PERSON
ftr-442	148	1	one	CARDINAL
ftr-442	149	1	8	CARDINAL
ftr-442	149	2	example 1	DATE
ftr-442	149	3	18	CARDINAL
ftr-442	150	1	one	CARDINAL
ftr-442	152	1	1.1001-3	CARDINAL
ftr-442	153	1	4:3	CARDINAL
ftr-442	160	1	one	CARDINAL
ftr-442	161	1	9	CARDINAL
ftr-442	163	1	2a	CARDINAL
ftr-442	164	1	685	MONEY
ftr-442	164	2	1,000	MONEY
ftr-442	164	3	8%	PERCENT
ftr-442	164	4	15-year	DATE
ftr-442	164	5	315	MONEY
ftr-442	165	1	section 1286	LAW
ftr-442	165	2	annually	DATE
ftr-442	165	3	8%	PERCENT
ftr-442	166	1	the first year	DATE
ftr-442	166	2	55	MONEY
ftr-442	166	3	25	MONEY
ftr-442	166	4	second	ORDINAL
ftr-442	166	5	53	MONEY
ftr-442	166	6	8%	PERCENT
ftr-442	166	7	685	MONEY
ftr-442	166	8	25	MONEY
ftr-442	166	9	year 1	DATE
ftr-442	166	10	27	MONEY
ftr-442	166	11	15-year	DATE
ftr-442	166	12	515	MONEY
ftr-442	166	13	685	MONEY
ftr-442	167	1	19	CARDINAL
ftr-442	169	1	1.704-1(b)(5	CARDINAL
ftr-442	171	1	1.704-1(b)(2)(iii)(a	DATE
ftr-442	172	1	1999	DATE
ftr-442	172	2	florida	GPE
ftr-442	172	3	2a	CARDINAL
ftr-442	172	4	1,000	MONEY
ftr-442	172	5	8%	PERCENT
ftr-442	172	6	15-year	DATE
ftr-442	172	7	$80 $	MONEY
ftr-442	172	8	55	MONEY
ftr-442	172	9	6	CARDINAL
ftr-442	174	1	-035	PERSON
ftr-442	176	1	1,000	MONEY
ftr-442	176	2	2b	CARDINAL
ftr-442	178	1	685	MONEY
ftr-442	178	2	315	MONEY
ftr-442	179	1	80	MONEY
ftr-442	179	2	annually	DATE
ftr-442	179	3	99%	PERCENT
ftr-442	179	4	1%	PERCENT
ftr-442	179	5	annually	DATE
ftr-442	179	6	15 years	DATE
ftr-442	179	7	1,000	MONEY
ftr-442	179	8	1%	PERCENT
ftr-442	179	9	99%	PERCENT
ftr-442	179	10	14 15	DATE
ftr-442	180	1	4:3	CARDINAL
ftr-442	180	2	2b	CARDINAL
ftr-442	180	3	$79.2 $	MONEY
ftr-442	180	4	79.2	MONEY
ftr-442	180	5	675	MONEY
ftr-442	180	6	$0.8 $	MONEY
ftr-442	180	7	675	MONEY
ftr-442	180	8	section 1286-	LAW
ftr-442	182	1	685	MONEY
ftr-442	182	2	315	MONEY
ftr-442	182	3	10	MONEY
ftr-442	182	4	990	MONEY
ftr-442	184	1	2b	CARDINAL
ftr-442	184	2	20	CARDINAL
ftr-442	185	1	1.704-1(b)(2)(ii)(b	CARDINAL
ftr-442	186	1	21	CARDINAL
ftr-442	188	1	1.704-1(b)(3)(i	CARDINAL
ftr-442	189	1	14 15	CARDINAL
ftr-442	189	2	19991	CARDINAL
ftr-442	189	3	florida	GPE
ftr-442	191	1	2c	CARDINAL
ftr-442	192	1	each year	DATE
ftr-442	192	2	the beginning of the year	DATE
ftr-442	193	1	annually	DATE
ftr-442	193	2	99%	PERCENT
ftr-442	193	3	1%	PERCENT
ftr-442	193	4	2b	CARDINAL
ftr-442	194	1	section 1286	LAW
ftr-442	194	2	2a	CARDINAL
ftr-442	195	1	2c	CARDINAL
ftr-442	196	1	14 15	CARDINAL
ftr-442	196	2	$79.2 $	MONEY
ftr-442	196	3	55	MONEY
ftr-442	196	4	79.2 51	CARDINAL
ftr-442	196	5	79.2 48	CARDINAL
ftr-442	196	6	79.2 45	CARDINAL
ftr-442	196	7	79.2 43	CARDINAL
ftr-442	196	8	79.2 40	CARDINAL
ftr-442	196	9	79.2	CARDINAL
ftr-442	196	10	79.2 33	CARDINAL
ftr-442	196	11	79.2 30	CARDINAL
ftr-442	196	12	79.2 26	TIME
ftr-442	196	13	79.2 21	TIME
ftr-442	196	14	79.2	CARDINAL
ftr-442	196	15	79.2 11	CARDINAL
ftr-442	196	16	$0.8 $	MONEY
ftr-442	196	17	25	MONEY
ftr-442	196	18	0.8	CARDINAL
ftr-442	196	19	0.8	CARDINAL
ftr-442	196	20	990	MONEY
ftr-442	196	21	-0example 2d	DATE
ftr-442	197	1	xy	ORG
ftr-442	197	2	1	CARDINAL
ftr-442	197	3	80%	PERCENT
ftr-442	197	4	20%	PERCENT
ftr-442	197	5	the first seven years	DATE
ftr-442	197	6	15-year	DATE
ftr-442	197	7	the last eight years	DATE
ftr-442	197	8	2	CARDINAL
ftr-442	197	9	99%	PERCENT
ftr-442	197	10	1%	PERCENT
ftr-442	197	11	2c	CARDINAL
ftr-442	197	12	3	CARDINAL
ftr-442	198	1	2b	CARDINAL
ftr-442	198	2	2c	CARDINAL
ftr-442	199	1	yearly	DATE
ftr-442	199	2	4:3	CARDINAL
ftr-442	199	3	685	MONEY
ftr-442	199	4	9	MONEY
ftr-442	199	5	315	MONEY
ftr-442	199	6	991	MONEY
ftr-442	200	1	2d	DATE
ftr-442	201	1	14 15	CARDINAL
ftr-442	201	2	$79.2 $	MONEY
ftr-442	201	3	64	MONEY
ftr-442	201	4	79.2 64	TIME
ftr-442	201	5	79.2 64	CARDINAL
ftr-442	201	6	79.2 64	CARDINAL
ftr-442	201	7	79.2 64	CARDINAL
ftr-442	201	8	79.2 64	CARDINAL
ftr-442	201	9	79.2 64	CARDINAL
ftr-442	201	10	79.2 64	CARDINAL
ftr-442	201	11	79.2	CARDINAL
ftr-442	202	1	$0.8 $	MONEY
ftr-442	202	2	0.8 80 $991	MONEY
ftr-442	202	3	2c	CARDINAL
ftr-442	203	1	1	CARDINAL
ftr-442	203	2	2	CARDINAL
ftr-442	204	1	15-year	DATE
ftr-442	204	2	2c	CARDINAL
ftr-442	205	1	22	CARDINAL
ftr-442	207	1	1.704-1(b)(2)(iii)(c	CARDINAL
ftr-442	208	1	1999	DATE
ftr-442	208	2	florida	GPE
ftr-442	208	3	more than five years	DATE
ftr-442	209	1	2d	DATE
ftr-442	209	2	2c	CARDINAL
ftr-442	209	3	the first four years	DATE
ftr-442	209	4	more than five years later	DATE
ftr-442	210	1	the fifth year through the eighth year	DATE
ftr-442	210	2	five years	DATE
ftr-442	210	3	2d	DATE
ftr-442	211	1	congress	ORG
ftr-442	211	2	the years	DATE
ftr-442	212	1	10 years	DATE
ftr-442	212	2	10 years	DATE
ftr-442	219	1	2d	DATE
ftr-442	220	1	2d	DATE
ftr-442	220	2	congress	ORG
ftr-442	221	1	2	CARDINAL
ftr-442	223	1	1	CARDINAL
ftr-442	223	2	23	CARDINAL
ftr-442	224	1	d.	NORP
ftr-442	224	2	first	ORDINAL
ftr-442	224	3	first	ORDINAL
ftr-442	225	1	d.	NORP
ftr-442	227	1	4:3	CARDINAL
ftr-442	227	2	2	CARDINAL
ftr-442	228	1	subchapter k.	PERSON
ftr-442	229	1	the end of each year	DATE
ftr-442	229	2	the year	DATE
ftr-442	230	1	several years	DATE
ftr-442	231	1	annual	DATE
ftr-442	233	1	2	CARDINAL
ftr-442	233	2	2c	CARDINAL
ftr-442	233	3	section 1286	LAW
ftr-442	234	1	one	CARDINAL
ftr-442	235	1	1	CARDINAL
ftr-442	235	2	138	MONEY
ftr-442	235	3	713	MONEY
ftr-442	235	4	the first year	DATE
ftr-442	235	5	83.8%	PERCENT
ftr-442	235	6	713/$851	MONEY
ftr-442	235	7	16.2%	PERCENT
ftr-442	235	8	8%	PERCENT
ftr-442	238	1	2,500	MONEY
ftr-442	238	2	24	CARDINAL
ftr-442	239	1	kwall	PERSON
ftr-442	239	2	5	CARDINAL
ftr-442	239	3	243-44	DATE
ftr-442	240	1	subchapter k	PERSON
ftr-442	240	2	from year to year	DATE
ftr-442	241	1	243	CARDINAL
ftr-442	242	1	fall[ingl	PRODUCT
ftr-442	244	1	244	CARDINAL
ftr-442	245	1	25	CARDINAL
ftr-442	247	1	1.704-1(b)(5	CARDINAL
ftr-442	247	2	3.	CARDINAL
ftr-442	247	3	19991	DATE
ftr-442	247	4	florida	GPE
ftr-442	247	5	100,000	MONEY
ftr-442	248	1	99%	PERCENT
ftr-442	248	2	1%	PERCENT
ftr-442	249	1	100,000	MONEY
ftr-442	249	2	approximately 2%	PERCENT
ftr-442	249	3	98%	PERCENT
ftr-442	250	1	year 1	DATE
ftr-442	250	2	102,500	MONEY
ftr-442	250	3	annually	DATE
ftr-442	251	1	year 2	DATE
ftr-442	251	2	2,500	MONEY
ftr-442	251	3	100,000	MONEY
ftr-442	252	1	year 3 and later years	DATE
ftr-442	252	2	2,500	MONEY
ftr-442	252	3	100,000	MONEY
ftr-442	257	1	50%	PERCENT
ftr-442	257	2	the remaining 50%	PERCENT
ftr-442	257	3	25	CARDINAL
ftr-442	257	4	1,025	CARDINAL
ftr-442	257	5	1,000	CARDINAL
ftr-442	257	6	1,025	CARDINAL
ftr-442	258	1	3	CARDINAL
ftr-442	259	1	3	CARDINAL
ftr-442	260	1	10,000	MONEY
ftr-442	261	1	4:3	CARDINAL
ftr-442	261	2	80	MONEY
ftr-442	261	3	annually	DATE
ftr-442	262	1	1,000	MONEY
ftr-442	262	2	9,000	MONEY
ftr-442	262	3	99%	PERCENT
ftr-442	262	4	1%	PERCENT
ftr-442	262	5	sooner than	DATE
ftr-442	262	6	10 years	DATE
ftr-442	262	7	1%	PERCENT
ftr-442	262	8	99%	PERCENT
ftr-442	263	1	the first day	DATE
ftr-442	263	2	15,000	MONEY
ftr-442	263	3	5,000	MONEY
ftr-442	263	4	3a	CARDINAL
ftr-442	264	1	3a	CARDINAL
ftr-442	265	1	distrib	ORG
ftr-442	268	1	distrib	ORG
ftr-442	271	1	1 $79.2 $79.2 $	MONEY
ftr-442	271	2	1,000	MONEY
ftr-442	271	3	9,000	MONEY
ftr-442	271	4	0.8 0.8 9,000	CARDINAL
ftr-442	271	5	3	CARDINAL
ftr-442	272	1	10%	PERCENT
ftr-442	272	2	90%	PERCENT
ftr-442	272	3	80	MONEY
ftr-442	272	4	annually	DATE
ftr-442	272	5	10 years	DATE
ftr-442	272	6	15,000	MONEY
ftr-442	272	7	year	DATE
ftr-442	272	8	3b	CARDINAL
ftr-442	273	1	19991	DATE
ftr-442	273	2	florida	GPE
ftr-442	273	3	3b	CARDINAL
ftr-442	274	1	distrib	ORG
ftr-442	277	1	distrib	ORG
ftr-442	280	1	1 $8.0 $79.2 $928.8 $72.0 0.8 $9,071.2	MONEY
ftr-442	280	2	0.8	CARDINAL
ftr-442	280	3	79.2	CARDINAL
ftr-442	280	4	0.8	CARDINAL
ftr-442	280	5	79.2 711.8 73.7 0.8	QUANTITY
ftr-442	280	6	79.2	CARDINAL
ftr-442	280	7	7 4.5	DATE
ftr-442	280	8	489.5	CARDINAL
ftr-442	280	9	0.8	CARDINAL
ftr-442	280	10	79.2 338.3	QUANTITY
ftr-442	280	11	0.8	CARDINAL
ftr-442	280	12	11	CARDINAL
ftr-442	280	13	130.9 1,050	CARDINAL
ftr-442	280	14	657.3	CARDINAL
ftr-442	280	15	4,869.1 13,950 657.3	DATE
ftr-442	282	1	3b	CARDINAL
ftr-442	282	2	3a	CARDINAL
ftr-442	285	1	1,000	MONEY
ftr-442	285	2	three	CARDINAL
ftr-442	285	3	79.2	MONEY
ftr-442	285	4	annually	DATE
ftr-442	285	5	10 years	DATE
ftr-442	285	6	1,000	MONEY
ftr-442	285	7	1%	PERCENT
ftr-442	286	1	annual	DATE
ftr-442	289	1	3	CARDINAL
ftr-442	291	1	one	CARDINAL
ftr-442	292	1	4:3	CARDINAL
ftr-442	299	1	subchapter k	PERSON
ftr-442	299	2	1954	DATE
ftr-442	299	3	one	CARDINAL
ftr-442	300	1	one	CARDINAL
ftr-442	300	2	one	CARDINAL
ftr-442	301	1	the last 25 years	DATE
ftr-442	301	2	congress	ORG
ftr-442	302	1	section 704(c)(1)(a)-under	LAW
ftr-442	303	1	1984	DATE
ftr-442	304	1	6	CARDINAL
ftr-442	304	2	section 704(c)(1)(a	LAW
ftr-442	305	1	1989	DATE
ftr-442	305	2	1992.27	CARDINAL
ftr-442	305	3	section 704(c)(1)(a	LAW
ftr-442	306	1	congress	ORG
ftr-442	306	2	26	CARDINAL
ftr-442	307	1	march 31, 1984	DATE
ftr-442	309	1	98-369	CARDINAL
ftr-442	309	2	26	CARDINAL
ftr-442	310	1	704	CARDINAL
ftr-442	311	1	27	CARDINAL
ftr-442	312	1	737	CARDINAL
ftr-442	312	2	1999	DATE
ftr-442	313	1	florida	GPE
ftr-442	319	1	section 351	LAW
ftr-442	319	2	at least 80%	PERCENT
ftr-442	320	1	section 721	LAW
ftr-442	322	1	311	CARDINAL
ftr-442	322	2	336	CARDINAL
ftr-442	324	1	congress	ORG
ftr-442	327	1	subchapter k	PERSON
ftr-442	327	2	two	CARDINAL
ftr-442	328	1	4:3	CARDINAL
ftr-442	329	1	1954	DATE
ftr-442	333	1	more than 20 years	DATE
ftr-442	337	1	two	CARDINAL
ftr-442	337	2	treasury	ORG
ftr-442	340	1	three	CARDINAL
ftr-442	341	1	subchapter k	PERSON
ftr-442	342	1	one	CARDINAL
ftr-442	343	1	s.	PERSON
ftr-442	343	2	two	CARDINAL
ftr-442	344	1	at least one	CARDINAL
ftr-442	347	1	19991	CARDINAL
ftr-442	347	2	florida	GPE
ftr-442	348	1	jeffrey l. kwall.28	PERSON
ftr-442	348	2	a. subchapter k	PERSON
ftr-442	348	3	subchapter k	PERSON
ftr-442	348	4	two	CARDINAL
ftr-442	350	1	annually	DATE
ftr-442	351	1	subchapter k	PERSON
ftr-442	353	1	b. subchapter s	PERSON
ftr-442	353	2	eligibility.-subchapter	PERSON
ftr-442	354	1	1	CARDINAL
ftr-442	354	2	only one	CARDINAL
ftr-442	354	3	2	CARDINAL
ftr-442	354	4	3	CARDINAL
ftr-442	355	1	kwall	PERSON
ftr-442	355	2	supra	PERSON
ftr-442	355	3	5	CARDINAL
ftr-442	355	4	29	CARDINAL
ftr-442	356	1	several decades	DATE
ftr-442	356	2	911	CARDINAL
ftr-442	358	1	the years	DATE
ftr-442	359	1	michael asimow	PERSON
ftr-442	359	2	section 1348	LAW
ftr-442	359	3	mickey mouse	PERSON
ftr-442	360	1	58	CARDINAL
ftr-442	361	1	l. rev	PERSON
ftr-442	361	2	801	CARDINAL
ftr-442	361	3	836	CARDINAL
ftr-442	361	4	1970	DATE
ftr-442	362	1	only one	CARDINAL
ftr-442	363	1	32	CARDINAL
ftr-442	364	1	30	CARDINAL
ftr-442	365	1	14	CARDINAL
ftr-442	365	2	40	CARDINAL
ftr-442	366	1	4:3	CARDINAL
ftr-442	366	2	more than one	CARDINAL
ftr-442	366	3	more than 100	CARDINAL
ftr-442	366	4	4	CARDINAL
ftr-442	367	1	one	CARDINAL
ftr-442	367	2	all years	DATE
ftr-442	368	1	only one	CARDINAL
ftr-442	368	2	u.s.	GPE
ftr-442	372	1	kwall	PERSON
ftr-442	373	1	the united states	GPE
ftr-442	373	2	u.s.	GPE
ftr-442	374	1	kwall	PERSON
ftr-442	374	2	one	CARDINAL
ftr-442	374	3	owners.36 31	DATE
ftr-442	375	1	one	CARDINAL
ftr-442	376	1	more than one	CARDINAL
ftr-442	376	2	more than 100	CARDINAL
ftr-442	376	3	second	ORDINAL
ftr-442	376	4	100	CARDINAL
ftr-442	377	1	32	CARDINAL
ftr-442	378	1	one	CARDINAL
ftr-442	378	2	one	CARDINAL
ftr-442	380	1	regs	PERSON
ftr-442	381	1	301.7701-3(a	QUANTITY
ftr-442	384	1	33	CARDINAL
ftr-442	385	1	kwall	PERSON
ftr-442	385	2	5	CARDINAL
ftr-442	385	3	252	CARDINAL
ftr-442	385	4	34	CARDINAL
ftr-442	386	1	1441, 1442	DATE
ftr-442	386	2	1446	CARDINAL
ftr-442	386	3	u.s.	GPE
ftr-442	387	1	35	CARDINAL
ftr-442	388	1	kwall	PERSON
ftr-442	388	2	5	CARDINAL
ftr-442	388	3	252	CARDINAL
ftr-442	388	4	36	CARDINAL
ftr-442	389	1	1999	DATE
ftr-442	389	2	florida	GPE
ftr-442	389	3	kwall	PERSON
ftr-442	389	4	only a fraction of	CARDINAL
ftr-442	389	5	1%	PERCENT
ftr-442	390	1	subchapter k	PERSON
ftr-442	393	1	any year	DATE
ftr-442	393	2	the first month of the year	DATE
ftr-442	394	1	more than 100	CARDINAL
ftr-442	396	1	100	CARDINAL
ftr-442	396	2	congress	ORG
ftr-442	400	1	37	DATE
ftr-442	401	1	38	CARDINAL
ftr-442	402	1	more than 75	CARDINAL
ftr-442	403	1	irc §	ORG
ftr-442	404	1	39	CARDINAL
ftr-442	406	1	105th	GPE
ftr-442	406	2	1997 354	DATE
ftr-442	407	1	1997	DATE
ftr-442	408	1	40	CARDINAL
ftr-442	409	1	14	CARDINAL
ftr-442	409	2	149-50	CARDINAL
ftr-442	410	1	4:3	CARDINAL
ftr-442	411	1	2	CARDINAL
ftr-442	411	2	1	CARDINAL
ftr-442	411	3	annual	DATE
ftr-442	411	4	2	CARDINAL
ftr-442	412	1	second	ORDINAL
ftr-442	412	2	100	CARDINAL
ftr-442	414	1	kwall	PERSON
ftr-442	414	2	annual	DATE
ftr-442	414	3	annual	DATE
ftr-442	415	1	a particular year	DATE
ftr-442	415	2	the year	DATE
ftr-442	417	1	a particular year	DATE
ftr-442	417	2	the following year	DATE
ftr-442	417	3	the year	DATE
ftr-442	417	4	zero	CARDINAL
ftr-442	418	1	second	ORDINAL
ftr-442	418	2	annual	DATE
ftr-442	419	1	41	CARDINAL
ftr-442	420	1	annual	DATE
ftr-442	421	1	42	CARDINAL
ftr-442	422	1	kwall	PERSON
ftr-442	422	2	5	CARDINAL
ftr-442	422	3	246	CARDINAL
ftr-442	423	1	1999	DATE
ftr-442	423	2	florida	GPE
ftr-442	423	3	3	CARDINAL
ftr-442	423	4	contributions.-under present law	ORG
ftr-442	423	5	at least 80%	PERCENT
ftr-442	425	1	at least one	CARDINAL
ftr-442	428	1	below.46	ORG
ftr-442	430	1	4	CARDINAL
ftr-442	430	2	partner.47	ORG
ftr-442	430	3	43	CARDINAL
ftr-442	431	1	irc §§ 351(a	ORG
ftr-442	431	2	721	CARDINAL
ftr-442	432	1	44	DATE
ftr-442	433	1	kwall	PERSON
ftr-442	433	2	5	CARDINAL
ftr-442	433	3	254	CARDINAL
ftr-442	434	1	45	CARDINAL
ftr-442	435	1	kwall	PERSON
ftr-442	435	2	at least 80%	PERCENT
ftr-442	436	1	kwall	PERSON
ftr-442	436	2	5	CARDINAL
ftr-442	436	3	254	CARDINAL
ftr-442	437	1	46	DATE
ftr-442	438	1	54	CARDINAL
ftr-442	439	1	47	DATE
ftr-442	440	1	irc § 731(a	ORG
ftr-442	441	1	4:3	CARDINAL
ftr-442	442	1	subchapter k	PERSON
ftr-442	442	2	congress	ORG
ftr-442	443	1	1954	DATE
ftr-442	444	1	congress	ORG
ftr-442	445	1	congress	ORG
ftr-442	446	1	9	CARDINAL
ftr-442	451	1	5 48	CARDINAL
ftr-442	452	1	336	CARDINAL
ftr-442	452	2	49	DATE
ftr-442	453	1	seven years	DATE
ftr-442	453	2	1989	DATE
ftr-442	453	3	1984	DATE
ftr-442	453	4	1993	DATE
ftr-442	453	5	737	CARDINAL
ftr-442	453	6	seven years	DATE
ftr-442	453	7	1993	DATE
ftr-442	454	1	50	CARDINAL
ftr-442	455	1	kwall	PERSON
ftr-442	456	1	kwall	PERSON
ftr-442	456	2	5	CARDINAL
ftr-442	456	3	260	CARDINAL
ftr-442	458	1	51	CARDINAL
ftr-442	458	2	707(b)(1	CARDINAL
ftr-442	459	1	1999	DATE
ftr-442	459	2	florida	GPE
ftr-442	459	3	5	CARDINAL
ftr-442	459	4	only one	CARDINAL
ftr-442	462	1	one	CARDINAL
ftr-442	465	1	one	CARDINAL
ftr-442	467	1	kwall	PERSON
ftr-442	469	1	one	CARDINAL
ftr-442	471	1	53	CARDINAL
ftr-442	473	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-442	474	1	54	CARDINAL
ftr-442	475	1	kwall	PERSON
ftr-442	475	2	5	CARDINAL
ftr-442	475	3	258	CARDINAL
ftr-442	476	1	4:3	CARDINAL
ftr-442	476	2	congress	ORG
ftr-442	476	3	1984	DATE
ftr-442	478	1	one	CARDINAL
ftr-442	479	1	s	ORG
ftr-442	480	1	6	CARDINAL
ftr-442	480	2	subchapter k	PERSON
ftr-442	482	1	s	ORG
ftr-442	484	1	three	CARDINAL
ftr-442	485	1	third	ORDINAL
ftr-442	486	1	55	CARDINAL
ftr-442	487	1	1984	DATE
ftr-442	489	1	98-369	CARDINAL
ftr-442	489	2	98	CARDINAL
ftr-442	490	1	494	CARDINAL
ftr-442	490	2	589	CARDINAL
ftr-442	490	3	1984	DATE
ftr-442	491	1	56	CARDINAL
ftr-442	492	1	1.704-3	CARDINAL
ftr-442	494	1	laura cunningham	PERSON
ftr-442	494	2	3	CARDINAL
ftr-442	494	3	fla	GPE
ftr-442	496	1	93 (1996	DATE
ftr-442	497	1	57	CARDINAL
ftr-442	497	2	irc §§	ORG
ftr-442	497	3	1366(d	DATE
ftr-442	499	1	58	CARDINAL
ftr-442	500	1	752	CARDINAL
ftr-442	501	1	59	CARDINAL
ftr-442	502	1	1.752-2(a	CARDINAL
ftr-442	503	1	60	CARDINAL
ftr-442	505	1	1.752-3(a	TIME
ftr-442	506	1	61	CARDINAL
ftr-442	507	1	1.752-2(a	CARDINAL
ftr-442	508	1	1999	DATE
ftr-442	508	2	florida	GPE
ftr-442	508	3	irs	ORG
ftr-442	508	4	third	ORDINAL
ftr-442	508	5	corporation.62	ORG
ftr-442	510	1	flowthrough	GPE
ftr-442	513	1	4	CARDINAL
ftr-442	517	1	62	CARDINAL
ftr-442	518	1	united states	GPE
ftr-442	518	2	778 f.2d	MONEY
ftr-442	518	3	769	CARDINAL
ftr-442	518	4	11th	ORDINAL
ftr-442	518	5	1985	DATE
ftr-442	518	6	leavitt v. commissioner	PERSON
ftr-442	518	7	875	CARDINAL
ftr-442	518	8	420	CARDINAL
ftr-442	518	9	4th	ORDINAL
ftr-442	518	10	1989	DATE
ftr-442	518	11	contra	NORP
ftr-442	519	1	63	CARDINAL
ftr-442	520	1	331	CARDINAL
ftr-442	520	2	1 (1947	DATE
ftr-442	521	1	64	CARDINAL
ftr-442	523	1	4.3	CARDINAL
ftr-442	524	1	the day	DATE
ftr-442	524	2	the following day	DATE
ftr-442	526	1	8	CARDINAL
ftr-442	527	1	one	CARDINAL
ftr-442	528	1	the s corporation	ORG
ftr-442	528	2	loss.68	NORP
ftr-442	530	1	65	CARDINAL
ftr-442	532	1	84	CARDINAL
ftr-442	532	2	1984-2	DATE
ftr-442	533	1	301.7701-3(g)(1)(i	CARDINAL
ftr-442	534	1	66	CARDINAL
ftr-442	535	1	irc §§ 1368(c	ORG
ftr-442	535	2	1374	CARDINAL
ftr-442	535	3	first 10 years	DATE
ftr-442	535	4	1375	CARDINAL
ftr-442	535	5	25%	PERCENT
ftr-442	536	1	67	CARDINAL
ftr-442	537	1	68	CARDINAL
ftr-442	537	2	361	CARDINAL
ftr-442	538	1	19991	DATE
ftr-442	538	2	florida	GPE
ftr-442	539	1	two	CARDINAL
ftr-442	539	2	one	CARDINAL
ftr-442	540	1	one	CARDINAL
ftr-442	540	2	two	CARDINAL
ftr-442	541	1	one	CARDINAL
ftr-442	543	1	c. subchapter	PERSON
ftr-442	543	2	subchapter k	PERSON
ftr-442	543	3	two	CARDINAL
ftr-442	548	1	4:3	CARDINAL
ftr-442	549	1	69	CARDINAL
ftr-442	549	2	congress	ORG
ftr-442	551	1	1	CARDINAL
ftr-442	552	1	at least one	CARDINAL
ftr-442	553	1	2	CARDINAL
ftr-442	553	2	39.6%	PERCENT
ftr-442	554	1	3	CARDINAL
ftr-442	555	1	4	CARDINAL
ftr-442	556	1	treasury	ORG
ftr-442	556	2	1992	DATE
ftr-442	557	1	taxation.72	ORG
ftr-442	557	2	69	CARDINAL
ftr-442	558	1	7704	DATE
ftr-442	559	1	70	CARDINAL
ftr-442	560	1	u.s.	GPE
ftr-442	560	2	39-60	CARDINAL
ftr-442	560	3	1992	DATE
ftr-442	562	1	71	CARDINAL
ftr-442	563	1	39	CARDINAL
ftr-442	564	1	72	DATE
ftr-442	565	1	treasury	ORG
ftr-442	566	1	treasury	ORG
ftr-442	566	2	19991	DATE
ftr-442	566	3	florida	GPE
ftr-442	572	1	74	CARDINAL
ftr-442	575	1	a particular year	DATE
ftr-442	575	2	that year	DATE
ftr-442	575	3	several years	DATE
ftr-442	576	1	treasury	ORG
ftr-442	576	2	70	CARDINAL
ftr-442	576	3	43-45	DATE
ftr-442	577	1	45-48	CARDINAL
ftr-442	577	2	u.s.	GPE
ftr-442	579	1	annual	DATE
ftr-442	579	2	less than $100,000	MONEY
ftr-442	581	1	73	CARDINAL
ftr-442	582	1	treasury	ORG
ftr-442	582	2	70	CARDINAL
ftr-442	582	3	81-88	DATE
ftr-442	584	1	14	CARDINAL
ftr-442	584	2	74-76	DATE
ftr-442	585	1	4:3	CARDINAL
ftr-442	586	1	one	CARDINAL
ftr-442	586	2	50%	PERCENT
ftr-442	586	3	the preceding three years	DATE
ftr-442	587	1	6	CARDINAL
ftr-442	587	2	at least two	CARDINAL
ftr-442	590	1	cb1	ORG
ftr-442	591	1	vi	PERSON
ftr-442	591	2	subchapter k	PERSON
ftr-442	592	1	several decades	DATE
ftr-442	592	2	congress	ORG
ftr-442	592	3	subchapter k.	PERSON
ftr-442	594	1	congress	ORG
ftr-442	596	1	congress	ORG
ftr-442	597	1	congress	ORG
ftr-442	598	1	subchapter k	PERSON
ftr-442	598	2	75	CARDINAL
ftr-442	600	1	76	CARDINAL
ftr-442	601	1	338	CARDINAL
ftr-442	601	2	384	CARDINAL
ftr-442	601	3	14	CARDINAL
ftr-442	601	4	1999	DATE
ftr-442	601	5	286	CARDINAL
ftr-442	601	6	florida	GPE
ftr-442	601	7	4:3	CARDINAL