id	sid	eid	entity	type
ftr-447	1	1	florida	GPE
ftr-447	1	2	4 1999	DATE
ftr-447	1	3	6	CARDINAL
ftr-447	1	4	steven	PERSON
ftr-447	1	5	rabitz	PERSON
ftr-447	4	1	1	CARDINAL
ftr-447	6	1	2	CARDINAL
ftr-447	6	2	u.s.	GPE
ftr-447	7	1	c. situs	PERSON
ftr-447	8	1	1	CARDINAL
ftr-447	9	1	2	CARDINAL
ftr-447	10	1	3	CARDINAL
ftr-447	10	2	m.	PERSON
ftr-447	11	1	a.	PERSON
ftr-447	12	1	section 672(f	LAW
ftr-447	14	1	431	CARDINAL
ftr-447	14	2	433	CARDINAL
ftr-447	14	3	433	CARDINAL
ftr-447	14	4	433	CARDINAL
ftr-447	15	1	435	CARDINAL
ftr-447	15	2	436	CARDINAL
ftr-447	16	1	441	CARDINAL
ftr-447	17	1	441	CARDINAL
ftr-447	18	1	442	CARDINAL
ftr-447	18	2	446	CARDINAL
ftr-447	19	1	447	CARDINAL
ftr-447	20	1	447	CARDINAL
ftr-447	21	1	448	CARDINAL
ftr-447	21	2	section 402(b	LAW
ftr-447	22	1	452 1	CARDINAL
ftr-447	22	2	section 402(b	LAW
ftr-447	22	3	452 2	CARDINAL
ftr-447	23	1	section 402(b	LAW
ftr-447	23	2	453	CARDINAL
ftr-447	23	3	454	CARDINAL
ftr-447	24	1	454	CARDINAL
ftr-447	24	2	456 3	CARDINAL
ftr-447	24	3	456	CARDINAL
ftr-447	24	4	d.	NORP
ftr-447	24	5	462 e. grantor	PERSON
ftr-447	24	6	466	CARDINAL
ftr-447	24	7	cleary, gottlieb	ORG
ftr-447	24	8	steen & hamilton	ORG
ftr-447	24	9	new york	GPE
ftr-447	25	1	new york	GPE
ftr-447	26	1	b.a. 1992	GPE
ftr-447	26	2	brandeis university	ORG
ftr-447	26	3	j.d. 1995	ORG
ftr-447	27	1	1998	DATE
ftr-447	27	2	new york university school of law	ORG
ftr-447	28	1	steven w. rabitz	PERSON
ftr-447	30	1	430	CARDINAL
ftr-447	30	2	florida	GPE
ftr-447	30	3	4:6 1	DATE
ftr-447	31	1	466 2	CARDINAL
ftr-447	32	1	469	CARDINAL
ftr-447	32	2	473	CARDINAL
ftr-447	32	3	outbound grantor	ORG
ftr-447	33	1	474	CARDINAL
ftr-447	33	2	section 679	LAW
ftr-447	34	1	474	CARDINAL
ftr-447	34	2	section 679	LAW
ftr-447	35	1	476	CARDINAL
ftr-447	35	2	477	CARDINAL
ftr-447	35	3	480	CARDINAL
ftr-447	35	4	u.s.	GPE
ftr-447	35	5	u.s.	GPE
ftr-447	36	1	u.s.	GPE
ftr-447	36	2	section 7701	LAW
ftr-447	36	3	1	CARDINAL
ftr-447	37	1	u.s.	GPE
ftr-447	38	1	671	CARDINAL
ftr-447	38	2	679	CARDINAL
ftr-447	40	1	section 402(b	LAW
ftr-447	41	1	1996	DATE
ftr-447	41	2	672	CARDINAL
ftr-447	41	3	679	CARDINAL
ftr-447	41	4	september of 1996	DATE
ftr-447	41	5	june of 1997	DATE
ftr-447	42	1	february 1999	DATE
ftr-447	42	2	august 1999	DATE
ftr-447	44	1	first	ORDINAL
ftr-447	45	1	first	ORDINAL
ftr-447	47	1	second	ORDINAL
ftr-447	48	1	u.s.	GPE
ftr-447	48	2	1	CARDINAL
ftr-447	48	3	1996	DATE
ftr-447	50	1	104-188	CARDINAL
ftr-447	50	2	110	CARDINAL
ftr-447	51	1	1755	CARDINAL
ftr-447	51	2	1996	DATE
ftr-447	52	1	1999	DATE
ftr-447	52	2	florida	GPE
ftr-447	53	1	u.s.	GPE
ftr-447	53	2	u.s.	GPE
ftr-447	53	3	u.s.	GPE
ftr-447	53	4	subchapter j.	PERSON
ftr-447	53	5	u.s.	GPE
ftr-447	54	1	u.s.	GPE
ftr-447	54	2	u.s.	GPE
ftr-447	55	1	u.s.	GPE
ftr-447	56	1	section 402(b	LAW
ftr-447	57	1	section 402(b	LAW
ftr-447	59	1	u.s.	GPE
ftr-447	60	1	third	ORDINAL
ftr-447	60	2	u.s.	GPE
ftr-447	60	3	u.s.	GPE
ftr-447	61	1	section 679	LAW
ftr-447	61	2	u.s.	GPE
ftr-447	61	3	u.s.	GPE
ftr-447	61	4	section 402(b	ORG
ftr-447	62	1	section 402(b	LAW
ftr-447	65	1	4:6	CARDINAL
ftr-447	66	1	671	CARDINAL
ftr-447	66	2	677	CARDINAL
ftr-447	67	1	9264	DATE
ftr-447	68	1	section 402(b	LAW
ftr-447	68	2	section 402(b	LAW
ftr-447	70	1	first	ORDINAL
ftr-447	70	2	u.s.	GPE
ftr-447	71	1	section 402(b	ORG
ftr-447	74	1	section 672	LAW
ftr-447	75	1	section 402(b	ORG
ftr-447	77	1	1	CARDINAL
ftr-447	78	1	673	CARDINAL
ftr-447	78	2	677	CARDINAL
ftr-447	78	3	u.s.	GPE
ftr-447	80	1	673	CARDINAL
ftr-447	80	2	677	CARDINAL
ftr-447	80	3	19991	CARDINAL
ftr-447	80	4	florida	GPE
ftr-447	80	5	5%	PERCENT
ftr-447	81	1	the early 1980s	DATE
ftr-447	81	2	1992	DATE
ftr-447	81	3	rabbi" trusts)7 relied on certain of the powers	WORK_OF_ART
ftr-447	81	4	section 1.677(a)-i(d	LAW
ftr-447	82	1	9	CARDINAL
ftr-447	83	1	2	CARDINAL
ftr-447	83	2	673	CARDINAL
ftr-447	84	1	3	CARDINAL
ftr-447	84	2	674	CARDINAL
ftr-447	85	1	4	CARDINAL
ftr-447	85	2	675	CARDINAL
ftr-447	85	3	5	CARDINAL
ftr-447	86	1	676	CARDINAL
ftr-447	86	2	6	CARDINAL
ftr-447	87	1	677	CARDINAL
ftr-447	88	1	7	CARDINAL
ftr-447	89	1	92-64	CARDINAL
ftr-447	89	2	1992	DATE
ftr-447	89	3	2	CARDINAL
ftr-447	89	4	422	CARDINAL
ftr-447	89	5	8	CARDINAL
ftr-447	91	1	ltr	PERSON
ftr-447	92	1	92-06	CARDINAL
ftr-447	92	2	nov. 8, 1991	DATE
ftr-447	92	3	92-04-046	CARDINAL
ftr-447	92	4	oct. 30, 1991	DATE
ftr-447	92	5	91	CARDINAL
ftr-447	92	6	sept. 18, 1991	DATE
ftr-447	92	7	88	CARDINAL
ftr-447	92	8	aug. 5, 1988	DATE
ftr-447	92	9	88	CARDINAL
ftr-447	92	10	may 27, 1988	DATE
ftr-447	93	1	9	CARDINAL
ftr-447	94	1	1.677(a)-l(d	CARDINAL
ftr-447	95	1	10	CARDINAL
ftr-447	96	1	ltr	PERSON
ftr-447	97	1	91-50-043	CARDINAL
ftr-447	97	2	sept. 17, 1991	DATE
ftr-447	97	3	89	CARDINAL
ftr-447	97	4	sept. 22, 1989	DATE
ftr-447	97	5	28, 1987	DATE
ftr-447	98	1	11	CARDINAL
ftr-447	99	1	8	CARDINAL
ftr-447	100	1	4:6	CARDINAL
ftr-447	100	2	1992	DATE
ftr-447	100	3	92-64	CARDINAL
ftr-447	102	1	92-64	CARDINAL
ftr-447	103	1	' 2	DATE
ftr-447	104	1	3 2	CARDINAL
ftr-447	104	2	u.s.	GPE
ftr-447	105	1	u.s.	GPE
ftr-447	106	1	non-u.s	NORP
ftr-447	107	1	the united states	GPE
ftr-447	109	1	4	CARDINAL
ftr-447	109	2	u.s.	GPE
ftr-447	109	3	u.s.	GPE
ftr-447	110	1	u.s.	GPE
ftr-447	110	2	u.s.	GPE
ftr-447	110	3	u.s.	GPE
ftr-447	110	4	u.s.	GPE
ftr-447	110	5	12	CARDINAL
ftr-447	111	1	7	CARDINAL
ftr-447	111	2	423	CARDINAL
ftr-447	111	3	13	CARDINAL
ftr-447	114	1	92-35	CARDINAL
ftr-447	114	2	dec. 4, 1991	DATE
ftr-447	114	3	rabbi	NORP
ftr-447	118	1	96	CARDINAL
ftr-447	118	2	nov. 20, 1995	DATE
ftr-447	119	1	14	CARDINAL
ftr-447	121	1	1999	DATE
ftr-447	121	2	florida	GPE
ftr-447	121	3	annual	DATE
ftr-447	121	4	u.s.	GPE
ftr-447	122	1	u.s.	GPE
ftr-447	122	2	u.s.	GPE
ftr-447	122	3	u.s.	GPE
ftr-447	125	1	6	CARDINAL
ftr-447	125	2	section 404(a)(5	LAW
ftr-447	128	1	section 83	LAW
ftr-447	128	2	section 451	LAW
ftr-447	129	1	404a	PRODUCT
ftr-447	129	2	u.s.	GPE
ftr-447	130	1	404a	PRODUCT
ftr-447	130	2	the year	DATE
ftr-447	130	3	section 404	LAW
ftr-447	130	4	u.s.	GPE
ftr-447	131	1	404a	PRODUCT
ftr-447	131	2	1980	DATE
ftr-447	132	1	404a	PRODUCT
ftr-447	133	1	first	ORDINAL
ftr-447	133	2	404a	PRODUCT
ftr-447	133	3	90%	PERCENT
ftr-447	133	4	u.s.	GPE
ftr-447	134	1	second	ORDINAL
ftr-447	134	2	15	DATE
ftr-447	135	1	16	CARDINAL
ftr-447	136	1	u.s.	GPE
ftr-447	136	2	zero	CARDINAL
ftr-447	137	1	4:6	CARDINAL
ftr-447	137	2	u.s.	GPE
ftr-447	138	1	third	ORDINAL
ftr-447	138	2	section 401(a)(2	ORG
ftr-447	139	1	' 7	DATE
ftr-447	140	1	404a	PRODUCT
ftr-447	143	1	404a	PRODUCT
ftr-447	144	1	one	CARDINAL
ftr-447	144	2	section 4975(c)(1	LAW
ftr-447	145	1	u.s.	GPE
ftr-447	147	1	the united kingdom	GPE
ftr-447	148	1	404a	PRODUCT
ftr-447	149	1	section 402(b	ORG
ftr-447	150	1	section 402(b	LAW
ftr-447	150	2	u.s.	GPE
ftr-447	150	3	u.s.	GPE
ftr-447	150	4	u.s.	GPE
ftr-447	151	1	402(b)(1	CARDINAL
ftr-447	151	2	83	DATE
ftr-447	151	3	first	ORDINAL
ftr-447	153	1	17	CARDINAL
ftr-447	154	1	404a(b)(5)(a	CARDINAL
ftr-447	155	1	19991	DATE
ftr-447	155	2	florida	GPE
ftr-447	155	3	section 72."8	LAW
ftr-447	155	4	section 402(b)(3	LAW
ftr-447	155	5	402(b)(3	CARDINAL
ftr-447	156	1	section 402(b	ORG
ftr-447	156	2	first	ORDINAL
ftr-447	156	3	first	ORDINAL
ftr-447	159	1	each year	DATE
ftr-447	160	1	19	CARDINAL
ftr-447	161	1	section 404	LAW
ftr-447	161	2	the taxable year	DATE
ftr-447	162	1	section 404(a)(5	LAW
ftr-447	164	1	section 404(a)(5	LAW
ftr-447	166	1	section 402(b)(3	LAW
ftr-447	167	1	18	CARDINAL
ftr-447	167	2	section 72	LAW
ftr-447	169	1	§ 402(b	ORG
ftr-447	173	1	92-12-024	CARDINAL
ftr-447	173	2	dec. 20, 1991	DATE
ftr-447	174	1	19	CARDINAL
ftr-447	175	1	4:6	CARDINAL
ftr-447	176	1	section 402(b	ORG
ftr-447	177	1	section 402(b	LAW
ftr-447	177	2	1	CARDINAL
ftr-447	178	1	a taxable year	DATE
ftr-447	178	2	a taxable year	DATE
ftr-447	178	3	section 83	LAW
ftr-447	179	1	2	CARDINAL
ftr-447	180	1	1	CARDINAL
ftr-447	180	2	the taxable year	DATE
ftr-447	180	3	section 72	LAW
ftr-447	180	4	section 72(c)(4	DATE
ftr-447	181	1	section 402(b	LAW
ftr-447	187	1	section 402(b	LAW
ftr-447	187	2	one	CARDINAL
ftr-447	187	3	section 402(b	LAW
ftr-447	187	4	20	CARDINAL
ftr-447	189	1	21	CARDINAL
ftr-447	190	1	irc §§ 410(b	ORG
ftr-447	190	2	401(a)(4	CARDINAL
ftr-447	191	1	19991	DATE
ftr-447	191	2	florida	GPE
ftr-447	192	1	section 402(b	LAW
ftr-447	192	2	section 401(a	LAW
ftr-447	193	1	404(a)(5	CARDINAL
ftr-447	193	2	section 404(a)(5	LAW
ftr-447	194	1	section 404(a)(5	LAW
ftr-447	195	1	section 402(b	LAW
ftr-447	195	2	section 404(a)(5	LAW
ftr-447	195	3	u.s.	GPE
ftr-447	197	1	two	CARDINAL
ftr-447	197	2	section 402(b	LAW
ftr-447	198	1	section 402(b	ORG
ftr-447	198	2	22	CARDINAL
ftr-447	200	1	ltr	PERSON
ftr-447	201	1	92-12-024	CARDINAL
ftr-447	201	2	dec. 20, 1991	DATE
ftr-447	201	3	92-12-019	CARDINAL
ftr-447	201	4	dec. 20, 1991	DATE
ftr-447	201	5	92-07-010	CARDINAL
ftr-447	201	6	nov. 12, 1991	DATE
ftr-447	201	7	92-06	CARDINAL
ftr-447	201	8	nov. 11, 1991	DATE
ftr-447	204	1	93-02-017	CARDINAL
ftr-447	204	2	oct. 18, 1992	DATE
ftr-447	205	1	23	CARDINAL
ftr-447	207	1	4:6	CARDINAL
ftr-447	207	2	section 402(b	LAW
ftr-447	208	1	section 402(b	LAW
ftr-447	208	2	section 402(b	LAW
ftr-447	209	1	c. situs	PERSON
ftr-447	209	2	1	CARDINAL
ftr-447	210	1	u.s.	GPE
ftr-447	211	1	u.s.	GPE
ftr-447	212	1	section 7701(a)(31	LAW
ftr-447	212	2	the united states	GPE
ftr-447	212	3	the united states	GPE
ftr-447	214	1	one	CARDINAL
ftr-447	217	1	24	CARDINAL
ftr-447	217	2	section 7701(a)(31	LAW
ftr-447	217	3	acl 19991	ORG
ftr-447	217	4	florida	GPE
ftr-447	218	1	26	CARDINAL
ftr-447	218	2	u.s.	GPE
ftr-447	219	1	2	CARDINAL
ftr-447	219	2	1996	DATE
ftr-447	219	3	u.s.	GPE
ftr-447	219	4	section 7701(a)(30)(e	LAW
ftr-447	220	1	section 7701(a)(30)(e	LAW
ftr-447	220	2	the united states	GPE
ftr-447	220	3	one	CARDINAL
ftr-447	220	4	united states	GPE
ftr-447	221	1	section 7701(a)(31)(b	LAW
ftr-447	221	2	section 7701(a)(30)(e	LAW
ftr-447	222	1	1997	DATE
ftr-447	223	1	a united states	GPE
ftr-447	223	2	section 7701(a)(30	LAW
ftr-447	223	3	sense.27	ORG
ftr-447	223	4	u.s.	GPE
ftr-447	223	5	the united states	GPE
ftr-447	223	6	the united states	GPE
ftr-447	223	7	the united states	GPE
ftr-447	223	8	u.s.	GPE
ftr-447	223	9	section 7701(a)(30)(e	LAW
ftr-447	224	1	1997	DATE
ftr-447	224	2	section 7701(a)(30)(e	LAW
ftr-447	225	1	february 1999	DATE
ftr-447	225	2	25	CARDINAL
ftr-447	226	1	s.	PERSON
ftr-447	228	1	94-938	TIME
ftr-447	228	2	215	CARDINAL
ftr-447	228	3	1976	DATE
ftr-447	228	4	1976	DATE
ftr-447	228	5	u.s.c.c.a.n. 3439,	LAW
ftr-447	228	6	3645	CARDINAL
ftr-447	229	1	94-658	CARDINAL
ftr-447	229	2	206	CARDINAL
ftr-447	229	3	1975	DATE
ftr-447	229	4	1976	DATE
ftr-447	229	5	u.s.c.c.a.n. 2897	LAW
ftr-447	229	6	3101	DATE
ftr-447	230	1	94th	LAW
ftr-447	230	2	2d	CARDINAL
ftr-447	231	1	the tax reform act of	LAW
ftr-447	231	2	1976	DATE
ftr-447	231	3	218	CARDINAL
ftr-447	231	4	1976	DATE
ftr-447	232	1	26	CARDINAL
ftr-447	233	1	b. w. jones trust	PERSON
ftr-447	233	2	46 b.t.a	QUANTITY
ftr-447	233	3	531	CARDINAL
ftr-447	233	4	1942	DATE
ftr-447	233	5	132	CARDINAL
ftr-447	233	6	914	CARDINAL
ftr-447	233	7	4th	ORDINAL
ftr-447	233	8	maximov v. united states	PERSON
ftr-447	233	9	373	CARDINAL
ftr-447	233	10	u.s.	GPE
ftr-447	233	11	49	DATE
ftr-447	233	12	1963	DATE
ftr-447	235	1	60-181	CARDINAL
ftr-447	235	2	1960-1	DATE
ftr-447	235	3	257	CARDINAL
ftr-447	235	4	i.t. 1885	GPE
ftr-447	235	5	23	CARDINAL
ftr-447	235	6	11	CARDINAL
ftr-447	236	1	73-521	CARDINAL
ftr-447	236	2	1973-2	DATE
ftr-447	236	3	209	CARDINAL
ftr-447	236	4	743	CARDINAL
ftr-447	236	5	1920	DATE
ftr-447	236	6	203	CARDINAL
ftr-447	238	1	70-242	CARDINAL
ftr-447	238	2	1970-1	DATE
ftr-447	239	1	27	CARDINAL
ftr-447	242	1	94-658	CARDINAL
ftr-447	242	2	25	CARDINAL
ftr-447	242	3	209	CARDINAL
ftr-447	242	4	1976	DATE
ftr-447	243	1	3103	DATE
ftr-447	243	2	s. rep	ORG
ftr-447	245	1	94-938	TIME
ftr-447	245	2	25	CARDINAL
ftr-447	245	3	218	CARDINAL
ftr-447	245	4	1976	DATE
ftr-447	246	1	3648	DATE
ftr-447	248	1	301.7701-7(d)(1)(i	TIME
ftr-447	249	1	4:6	CARDINAL
ftr-447	249	2	years ending after february 2, 1999	DATE
ftr-447	250	1	a united states	GPE
ftr-447	250	2	the united states	GPE
ftr-447	250	3	2	CARDINAL
ftr-447	250	4	one	CARDINAL
ftr-447	251	1	9	CARDINAL
ftr-447	252	1	trust.32	ORG
ftr-447	253	1	28	CARDINAL
ftr-447	255	1	301.7701-7	DATE
ftr-447	256	1	§§ 7701(a)(30	ORG
ftr-447	256	2	7701(a)(31	CARDINAL
ftr-447	256	3	years ending after august 20, 1996	DATE
ftr-447	257	1	1997	DATE
ftr-447	257	2	existence prior to august 20, 1996	DATE
ftr-447	258	1	1	CARDINAL
ftr-447	258	2	irs	ORG
ftr-447	258	3	1041	PERSON
ftr-447	258	4	2	CARDINAL
ftr-447	261	1	301.7701	CARDINAL
ftr-447	262	1	august 19, 1996	DATE
ftr-447	262	2	april 3, 1999	DATE
ftr-447	262	3	december 31, 1999	DATE
ftr-447	263	1	december 31, 1999	DATE
ftr-447	263	2	years	DATE
ftr-447	263	3	20, 1996	DATE
ftr-447	263	4	years	DATE
ftr-447	265	1	301.7701	CARDINAL
ftr-447	267	1	one	CARDINAL
ftr-447	268	1	january 1, 1997	DATE
ftr-447	268	2	1491	CARDINAL
ftr-447	268	3	1997	DATE
ftr-447	268	4	6677	DATE
ftr-447	270	1	29	CARDINAL
ftr-447	271	1	301.7701-7(a)(i	QUANTITY
ftr-447	272	1	30	CARDINAL
ftr-447	273	1	301.7701-7(c)(3)(i	DATE
ftr-447	274	1	31	CARDINAL
ftr-447	275	1	301.7701-7(c)(3)(iv	DATE
ftr-447	276	1	32	CARDINAL
ftr-447	277	1	301.7701	CARDINAL
ftr-447	278	1	19991	DATE
ftr-447	278	2	florida	GPE
ftr-447	278	3	1	CARDINAL
ftr-447	278	4	the united states	GPE
ftr-447	278	5	2	CARDINAL
ftr-447	278	6	the united states	GPE
ftr-447	278	7	3	CARDINAL
ftr-447	279	1	1	CARDINAL
ftr-447	279	2	the united states	GPE
ftr-447	279	3	the united states	GPE
ftr-447	280	1	3	CARDINAL
ftr-447	280	2	the united states	GPE
ftr-447	280	3	the united states	GPE
ftr-447	281	1	the united states	GPE
ftr-447	281	2	the united states	GPE
ftr-447	282	1	only united states	GPE
ftr-447	282	2	the united states	GPE
ftr-447	283	1	only united states	GPE
ftr-447	286	1	four	CARDINAL
ftr-447	286	2	33	CARDINAL
ftr-447	287	1	301.7701-7(c)(3)(v	DATE
ftr-447	288	1	34	CARDINAL
ftr-447	289	1	301.7701-7(c)(4)(ii	DATE
ftr-447	291	1	4:6	CARDINAL
ftr-447	291	2	united states court	ORG
ftr-447	291	3	a united states court	ORG
ftr-447	291	4	the united states	GPE
ftr-447	291	5	united states court	ORG
ftr-447	294	1	36	CARDINAL
ftr-447	294	2	1	CARDINAL
ftr-447	294	3	2	CARDINAL
ftr-447	294	4	3	CARDINAL
ftr-447	294	5	4	CARDINAL
ftr-447	294	6	5	CARDINAL
ftr-447	294	7	6	CARDINAL
ftr-447	294	8	7	CARDINAL
ftr-447	294	9	9	CARDINAL
ftr-447	295	1	a united states	GPE
ftr-447	295	2	the united states	GPE
ftr-447	295	3	the united states	GPE
ftr-447	296	1	1997	DATE
ftr-447	296	2	united states	GPE
ftr-447	298	1	1997	DATE
ftr-447	299	1	35	CARDINAL
ftr-447	300	1	301.7701-7(d)(1)(iii	QUANTITY
ftr-447	301	1	36	CARDINAL
ftr-447	302	1	301.7701-7(d)(1)(ii	CARDINAL
ftr-447	303	1	37	CARDINAL
ftr-447	304	1	301.7701	CARDINAL
ftr-447	305	1	38	CARDINAL
ftr-447	307	1	301.7701	CARDINAL
ftr-447	308	1	19991	DATE
ftr-447	308	2	florida	GPE
ftr-447	311	1	united states	GPE
ftr-447	313	1	u.s.	GPE
ftr-447	314	1	united states	GPE
ftr-447	314	2	one	CARDINAL
ftr-447	314	3	united states	GPE
ftr-447	317	1	3	CARDINAL
ftr-447	318	1	39	CARDINAL
ftr-447	319	1	12 months	DATE
ftr-447	320	1	6month	CARDINAL
ftr-447	322	1	301.7701-7(d)(2	CARDINAL
ftr-447	323	1	4:6	CARDINAL
ftr-447	324	1	first	ORDINAL
ftr-447	324	2	section 6048(c	LAW
ftr-447	324	3	the small business job protection	ORG
ftr-447	324	4	u.s.	GPE
ftr-447	325	1	section 6048(a	LAW
ftr-447	325	2	u.s.	GPE
ftr-447	325	3	section 402(b	ORG
ftr-447	325	4	u.s.	GPE
ftr-447	326	1	u.s.	GPE
ftr-447	326	2	u.s.	GPE
ftr-447	327	1	section 6048(b	LAW
ftr-447	327	2	u.s.	GPE
ftr-447	327	3	u.s.	GPE
ftr-447	327	4	u.s.	GPE
ftr-447	328	1	section 6677	LAW
ftr-447	328	2	u.s.	GPE
ftr-447	328	3	35%	PERCENT
ftr-447	329	1	35%	PERCENT
ftr-447	330	1	5%	PERCENT
ftr-447	330	2	year	DATE
ftr-447	330	3	u.s.	GPE
ftr-447	331	1	10,000	MONEY
ftr-447	331	2	30 day	DATE
ftr-447	331	3	the 90 day	DATE
ftr-447	332	1	673	CARDINAL
ftr-447	332	2	677	CARDINAL
ftr-447	332	3	u.s.	GPE
ftr-447	333	1	u.s.	GPE
ftr-447	333	2	u.s.	GPE
ftr-447	335	1	19991	CARDINAL
ftr-447	335	2	florida	GPE
ftr-447	336	1	u.s.	GPE
ftr-447	336	2	u.s.	GPE
ftr-447	336	3	section 871	LAW
ftr-447	337	1	section 6720r	LAW
ftr-447	337	2	u.s.	GPE
ftr-447	337	3	u.s.	GPE
ftr-447	338	1	u.s.	GPE
ftr-447	340	1	section 672(f	LAW
ftr-447	341	1	1	CARDINAL
ftr-447	342	1	1 or more entities	TIME
ftr-447	342	2	the united states	GPE
ftr-447	343	1	2	CARDINAL
ftr-447	345	1	1	CARDINAL
ftr-447	345	2	40	CARDINAL
ftr-447	347	1	69	CARDINAL
ftr-447	347	2	1969-1	DATE
ftr-447	347	3	182	CARDINAL
ftr-447	348	1	4:6	CARDINAL
ftr-447	350	1	1	CARDINAL
ftr-447	351	1	3	CARDINAL
ftr-447	352	1	section 957	LAW
ftr-447	352	2	1	CARDINAL
ftr-447	352	3	1	CARDINAL
ftr-447	352	4	section 1297.4'	LAW
ftr-447	352	5	june 5, 1997	DATE
ftr-447	352	6	section 672(f	LAW
ftr-447	353	1	august 5, 1999	DATE
ftr-447	353	2	section 672(f	LAW
ftr-447	354	1	years	DATE
ftr-447	354	2	august 10, 1999	DATE
ftr-447	355	1	regulations42	ORG
ftr-447	355	2	two	CARDINAL
ftr-447	356	1	first	ORDINAL
ftr-447	356	2	u.s.	GPE
ftr-447	356	3	u.s.	GPE
ftr-447	357	1	44	DATE
ftr-447	357	2	annual	DATE
ftr-447	357	3	41	CARDINAL
ftr-447	358	1	irc § 672(f	ORG
ftr-447	359	1	42	CARDINAL
ftr-447	361	1	1.672(0-1	DATE
ftr-447	361	2	43	CARDINAL
ftr-447	363	1	u.s.	GPE
ftr-447	364	1	44	DATE
ftr-447	365	1	u.s.	GPE
ftr-447	365	2	the current year	DATE
ftr-447	365	3	u.s.	GPE
ftr-447	366	1	u.s.	GPE
ftr-447	367	1	19991	DATE
ftr-447	367	2	florida	GPE
ftr-447	367	3	year-end	DATE
ftr-447	367	4	u.s.	GPE
ftr-447	368	1	u.s.	GPE
ftr-447	368	2	section 672(f	LAW
ftr-447	369	1	u.s.	GPE
ftr-447	369	2	section 672(f	LAW
ftr-447	370	1	u.s.	GPE
ftr-447	371	1	672	CARDINAL
ftr-447	371	2	the taxable year	DATE
ftr-447	371	3	u.s.	GPE
ftr-447	372	1	u.s.	GPE
ftr-447	375	1	section 672(f	LAW
ftr-447	376	1	two	CARDINAL
ftr-447	376	2	u.s.	GPE
ftr-447	377	1	671	CARDINAL
ftr-447	377	2	677	CARDINAL
ftr-447	377	3	679	CARDINAL
ftr-447	377	4	section 672	LAW
ftr-447	377	5	first	ORDINAL
ftr-447	379	1	u.s.	GPE
ftr-447	380	1	4:6	CARDINAL
ftr-447	380	2	673	CARDINAL
ftr-447	380	3	677	CARDINAL
ftr-447	380	4	679	CARDINAL
ftr-447	380	5	section 672(f	LAW
ftr-447	383	1	section 402(b	ORG
ftr-447	383	2	section 402(b	ORG
ftr-447	385	1	section 402(b	ORG
ftr-447	386	1	section 72	LAW
ftr-447	387	1	1997	DATE
ftr-447	389	1	section 672(f	LAW
ftr-447	389	2	section 402(b	LAW
ftr-447	389	3	1.671-1(g	CARDINAL
ftr-447	389	4	section 402(b	LAW
ftr-447	389	5	section 1.83-3(e	LAW
ftr-447	391	1	section 1.672(f)-3(c	LAW
ftr-447	391	2	section 672(f	LAW
ftr-447	391	3	1	CARDINAL
ftr-447	391	4	section 402(b	LAW
ftr-447	391	5	2	CARDINAL
ftr-447	391	6	section 402(b	LAW
ftr-447	391	7	section 1.83-3	LAW
ftr-447	392	1	19991	CARDINAL
ftr-447	392	2	florida	GPE
ftr-447	392	3	671	CARDINAL
ftr-447	392	4	677	CARDINAL
ftr-447	393	1	section 677	LAW
ftr-447	393	2	u.s.	GPE
ftr-447	394	1	1.671	CARDINAL
ftr-447	394	2	g) & (h)	ORG
ftr-447	394	3	section 402(b	ORG
ftr-447	396	1	section 402(b	LAW
ftr-447	396	2	1	CARDINAL
ftr-447	397	1	section 402(b	LAW
ftr-447	397	2	section 671	LAW
ftr-447	397	3	september 27, 1996	DATE
ftr-447	397	4	section 402(b	ORG
ftr-447	398	1	years ending after september 27, 1996	DATE
ftr-447	399	1	1.671-1(h	DATE
ftr-447	400	1	section 679	LAW
ftr-447	400	2	673	CARDINAL
ftr-447	400	3	677	CARDINAL
ftr-447	401	1	section 402(b	LAW
ftr-447	401	2	section 7701(a)(3 1	LAW
ftr-447	402	1	first	ORDINAL
ftr-447	402	2	section 402(b	LAW
ftr-447	404	1	five	CARDINAL
ftr-447	405	1	first	ORDINAL
ftr-447	407	1	301.7701-4	DATE
ftr-447	407	2	4:6	CARDINAL
ftr-447	410	1	second	ORDINAL
ftr-447	412	1	u.s.	GPE
ftr-447	412	2	section 7701(a)(30)(e	LAW
ftr-447	413	1	section 7701(a)(30)(e	LAW
ftr-447	413	2	1	CARDINAL
ftr-447	413	3	the united states	GPE
ftr-447	413	4	2	CARDINAL
ftr-447	413	5	one	CARDINAL
ftr-447	415	1	third	ORDINAL
ftr-447	417	1	section 404(b)(2	LAW
ftr-447	419	1	fourth	ORDINAL
ftr-447	419	2	section 402(b	LAW
ftr-447	420	1	section 402(b	LAW
ftr-447	421	1	fifth	ORDINAL
ftr-447	421	2	679	CARDINAL
ftr-447	421	3	section 1.6711(h	LAW
ftr-447	423	1	2	CARDINAL
ftr-447	423	2	section 402(b	LAW
ftr-447	423	3	1.671-1(h	DATE
ftr-447	424	1	679	CARDINAL
ftr-447	424	2	1.671-1(h	CARDINAL
ftr-447	425	1	section 402(b	LAW
ftr-447	425	2	19991	CARDINAL
ftr-447	425	3	florida	GPE
ftr-447	425	4	non-u.s.	GPE
ftr-447	425	5	404a	PRODUCT
ftr-447	428	1	a.	PERSON
ftr-447	429	1	50%	PERCENT
ftr-447	429	2	u.s.	GPE
ftr-447	429	3	at least 10%	PERCENT
ftr-447	429	4	stock.46	LOC
ftr-447	429	5	u.s.	GPE
ftr-447	429	6	section 956	LAW
ftr-447	432	1	u.s.	GPE
ftr-447	433	1	u.s.	GPE
ftr-447	433	2	1291	CARDINAL
ftr-447	433	3	1297	CARDINAL
ftr-447	435	1	one	CARDINAL
ftr-447	435	2	7	CARDINAL
ftr-447	435	3	1.1297-4	DATE
ftr-447	435	4	section 1291	LAW
ftr-447	435	5	1293	CARDINAL
ftr-447	435	6	45	CARDINAL
ftr-447	436	1	§ 402(b	ORG
ftr-447	436	2	1.671-1(g	CARDINAL
ftr-447	436	3	1.671-1(h	CARDINAL
ftr-447	437	1	62	CARDINAL
ftr-447	438	1	30785	DATE
ftr-447	438	2	30788	DATE
ftr-447	438	3	1997	DATE
ftr-447	439	1	46	DATE
ftr-447	439	2	irc §§ 957(a	ORG
ftr-447	439	3	951(b	CARDINAL
ftr-447	440	1	47	CARDINAL
ftr-447	442	1	1.1297-4(a)(1	CARDINAL
ftr-447	443	1	48	CARDINAL
ftr-447	445	1	1.1297-4(a)(2	CARDINAL
ftr-447	446	1	4:6	CARDINAL
ftr-447	446	2	u.s.	GPE
ftr-447	447	1	1291	CARDINAL
ftr-447	447	2	1297	CARDINAL
ftr-447	447	3	u.s.	GPE
ftr-447	448	1	congress	ORG
ftr-447	448	2	1986	DATE
ftr-447	448	3	u.s.	GPE
ftr-447	449	1	congress	ORG
ftr-447	449	2	1) 75%	PERCENT
ftr-447	449	3	the taxable year	DATE
ftr-447	449	4	2	CARDINAL
ftr-447	449	5	at least 50%	PERCENT
ftr-447	451	1	u.s.	GPE
ftr-447	451	2	u.s.	GPE
ftr-447	452	1	u.s.	GPE
ftr-447	453	1	u.s.	GPE
ftr-447	453	2	the year	DATE
ftr-447	453	3	1	CARDINAL
ftr-447	453	4	2	CARDINAL
ftr-447	453	5	u.s.	GPE
ftr-447	453	6	u.s.	GPE
ftr-447	454	1	1291	CARDINAL
ftr-447	454	2	1293	CARDINAL
ftr-447	455	1	49	DATE
ftr-447	456	1	irc § 1296	ORG
ftr-447	457	1	u.s.	GPE
ftr-447	457	2	the securities and exchange commission	ORG
ftr-447	457	3	1934	DATE
ftr-447	458	1	the tax year	DATE
ftr-447	459	1	irc § 1296	ORG
ftr-447	460	1	19991	DATE
ftr-447	460	2	florida	GPE
ftr-447	461	1	u.s.	GPE
ftr-447	461	2	one	CARDINAL
ftr-447	462	1	subchapter k	PERSON
ftr-447	462	2	u.s.	GPE
ftr-447	463	1	u.s.	GPE
ftr-447	465	1	u.s.	GPE
ftr-447	465	2	u.s.	GPE
ftr-447	467	1	u.s.	GPE
ftr-447	467	2	3	CARDINAL
ftr-447	468	1	section 1.671-1	LAW
ftr-447	468	2	1	CARDINAL
ftr-447	468	3	2	CARDINAL
ftr-447	468	4	3	CARDINAL
ftr-447	469	1	u.s.	GPE
ftr-447	469	2	671	CARDINAL
ftr-447	469	3	679	CARDINAL
ftr-447	469	4	' 50	DATE
ftr-447	470	1	u.s.	GPE
ftr-447	471	1	51. 61	CARDINAL
ftr-447	474	1	50778	DATE
ftr-447	474	2	50780	DATE
ftr-447	475	1	4:6	CARDINAL
ftr-447	478	1	section 402(b	LAW
ftr-447	478	2	situations5 4	PERSON
ftr-447	479	1	section 671	LAW
ftr-447	480	1	section 1.671-1(a	LAW
ftr-447	480	2	673	CARDINAL
ftr-447	480	3	677	CARDINAL
ftr-447	480	4	52	CARDINAL
ftr-447	481	1	50781	DATE
ftr-447	482	1	ltr	PERSON
ftr-447	483	1	92-12-024	CARDINAL
ftr-447	483	2	dec. 20, 1991	DATE
ftr-447	483	3	92-07-010	CARDINAL
ftr-447	483	4	nov. 12, 1991	DATE
ftr-447	483	5	92-06	CARDINAL
ftr-447	483	6	nov. 11, 1991	DATE
ftr-447	484	1	53. 61	CARDINAL
ftr-447	486	1	50778	DATE
ftr-447	486	2	50781	DATE
ftr-447	486	3	1996	DATE
ftr-447	487	1	54	CARDINAL
ftr-447	488	1	william l. sollee	PERSON
ftr-447	488	2	86	CARDINAL
ftr-447	488	3	j. tax'n	PERSON
ftr-447	488	4	134	CARDINAL
ftr-447	488	5	n.5	ORG
ftr-447	488	6	1997	DATE
ftr-447	489	1	19991	DATE
ftr-447	489	2	florida	GPE
ftr-447	490	1	679	CARDINAL
ftr-447	491	1	section 679	LAW
ftr-447	491	2	section 402(b	LAW
ftr-447	492	1	section 1.672(f)-3(c	LAW
ftr-447	492	2	section 671	LAW
ftr-447	492	3	677	CARDINAL
ftr-447	492	4	section 672(f	LAW
ftr-447	493	1	section 672(f	LAW
ftr-447	493	2	9264	DATE
ftr-447	493	3	section 677	LAW
ftr-447	494	1	section 1.671-1	LAW
ftr-447	494	2	tihe irs	PERSON
ftr-447	494	3	treasury	ORG
ftr-447	494	4	section 402(b	ORG
ftr-447	495	1	1.671-1(g	CARDINAL
ftr-447	495	2	1.6711(h	CARDINAL
ftr-447	496	1	55	CARDINAL
ftr-447	496	2	section 1.671-1	LAW
ftr-447	496	3	404a	PRODUCT
ftr-447	496	4	673	CARDINAL
ftr-447	496	5	677	CARDINAL
ftr-447	497	1	1993	DATE
ftr-447	497	2	404a	PRODUCT
ftr-447	499	1	404a	PRODUCT
ftr-447	499	2	404a	PRODUCT
ftr-447	500	1	404a	PRODUCT
ftr-447	501	1	55	CARDINAL
ftr-447	502	1	62	CARDINAL
ftr-447	503	1	30785	DATE
ftr-447	503	2	30788	DATE
ftr-447	503	3	1997	DATE
ftr-447	504	1	4:6	CARDINAL
ftr-447	504	2	673	CARDINAL
ftr-447	504	3	677	CARDINAL
ftr-447	506	1	673	CARDINAL
ftr-447	506	2	677	CARDINAL
ftr-447	507	1	section 1.6711(h	LAW
ftr-447	508	1	section 1.671-1(h)(8	LAW
ftr-447	508	2	1	CARDINAL
ftr-447	508	3	2	CARDINAL
ftr-447	508	4	673	CARDINAL
ftr-447	508	5	677	CARDINAL
ftr-447	509	1	tihe	PERSON
ftr-447	511	1	1.671-1(h	CARDINAL
ftr-447	511	2	u.s.	GPE
ftr-447	511	3	the united states	GPE
ftr-447	511	4	u.s.	GPE
ftr-447	513	1	u.s.	GPE
ftr-447	513	2	56	CARDINAL
ftr-447	514	1	61	CARDINAL
ftr-447	517	1	50778	DATE
ftr-447	517	2	50781	DATE
ftr-447	517	3	1996	DATE
ftr-447	518	1	57	CARDINAL
ftr-447	519	1	1.1297-4(a)(1	CARDINAL
ftr-447	520	1	58	CARDINAL
ftr-447	521	1	61	CARDINAL
ftr-447	523	1	50778	DATE
ftr-447	523	2	50781	DATE
ftr-447	523	3	1996	DATE
ftr-447	524	1	1999	DATE
ftr-447	524	2	florida	GPE
ftr-447	528	1	u.s.	GPE
ftr-447	528	2	u.s.	GPE
ftr-447	528	3	u.s.	GPE
ftr-447	529	1	u.s.	GPE
ftr-447	531	1	u.s.	GPE
ftr-447	531	2	u.s.	GPE
ftr-447	532	1	u.s.	GPE
ftr-447	533	1	u.s.	GPE
ftr-447	534	1	section 672(f	LAW
ftr-447	535	1	u.s.	GPE
ftr-447	535	2	section 671	LAW
ftr-447	536	1	the january 15, 1997	DATE
ftr-447	536	2	59	CARDINAL
ftr-447	537	1	james r. murray	PERSON
ftr-447	537	2	97	CARDINAL
ftr-447	537	3	tnt	ORG
ftr-447	537	4	39-19	CARDINAL
ftr-447	537	5	feb. 27, 1997	DATE
ftr-447	537	6	tnt	ORG
ftr-447	537	7	paul t. shultz	PERSON
ftr-447	537	8	1.671-1(g	CARDINAL
ftr-447	537	9	97	CARDINAL
ftr-447	537	10	tnt 4-20 (	ORG
ftr-447	537	11	jan. 7, 1997	DATE
ftr-447	537	12	tnt	ORG
ftr-447	537	13	john f. woyke	PERSON
ftr-447	537	14	1.671-1(g	CARDINAL
ftr-447	537	15	97	CARDINAL
ftr-447	537	16	tnt 4-21 (	ORG
ftr-447	537	17	jan. 7, 1997	DATE
ftr-447	537	18	tnt	ORG
ftr-447	538	1	4:6	CARDINAL
ftr-447	545	1	at least one	CARDINAL
ftr-447	546	1	74-41,62	CARDINAL
ftr-447	546	2	u.s.	GPE
ftr-447	546	3	section 956	LAW
ftr-447	547	1	74-41	CARDINAL
ftr-447	547	2	u.s.	GPE
ftr-447	548	1	cfc.63	GPE
ftr-447	548	2	74	CARDINAL
ftr-447	549	1	60	CARDINAL
ftr-447	550	1	murray	PERSON
ftr-447	550	2	59	CARDINAL
ftr-447	550	3	1 14. 61	DATE
ftr-447	551	1	1974-1	DATE
ftr-447	551	2	190	CARDINAL
ftr-447	551	3	63	DATE
ftr-447	552	1	191	CARDINAL
ftr-447	553	1	1999	DATE
ftr-447	553	2	florida	GPE
ftr-447	553	3	section 401(a	LAW
ftr-447	553	4	section 1.641(a)-o	LAW
ftr-447	554	1	74	CARDINAL
ftr-447	555	1	74	CARDINAL
ftr-447	556	1	two	CARDINAL
ftr-447	557	1	first	ORDINAL
ftr-447	557	2	1.671-1(h	CARDINAL
ftr-447	558	1	u.s.	GPE
ftr-447	559	1	1.671-1(h	DATE
ftr-447	559	2	non-rabbi	NORP
ftr-447	560	1	d.	NORP
ftr-447	561	1	1291	CARDINAL
ftr-447	561	2	1293	CARDINAL
ftr-447	561	3	673	CARDINAL
ftr-447	561	4	677	CARDINAL
ftr-447	561	5	1291	CARDINAL
ftr-447	561	6	1293	CARDINAL
ftr-447	563	1	4:6	CARDINAL
ftr-447	563	2	404a	PRODUCT
ftr-447	563	3	section 402(b	ORG
ftr-447	567	1	87	CARDINAL
ftr-447	567	2	a taxable year	DATE
ftr-447	569	1	a taxable year	DATE
ftr-447	573	1	section 1.98564.	LAW
ftr-447	574	1	61	CARDINAL
ftr-447	576	1	50778	DATE
ftr-447	576	2	50782	DATE
ftr-447	576	3	1996	DATE
ftr-447	579	1	1999	DATE
ftr-447	579	2	florida	GPE
ftr-447	579	3	3	CARDINAL
ftr-447	580	1	66	CARDINAL
ftr-447	581	1	87	DATE
ftr-447	583	1	87	CARDINAL
ftr-447	583	2	two	CARDINAL
ftr-447	584	1	section 1.412(c)(3)-i	LAW
ftr-447	584	2	87	CARDINAL
ftr-447	584	3	the united kingdom	GPE
ftr-447	584	4	section 1.412(c)(3)-1	LAW
ftr-447	585	1	u.s.	GPE
ftr-447	585	2	u.s.	GPE
ftr-447	586	1	87	CARDINAL
ftr-447	586	2	two	CARDINAL
ftr-447	586	3	numbers.68	PRODUCT
ftr-447	586	4	87	CARDINAL
ftr-447	587	1	66	CARDINAL
ftr-447	588	1	985	CARDINAL
ftr-447	588	2	989	CARDINAL
ftr-447	592	1	985	CARDINAL
ftr-447	592	2	989	CARDINAL
ftr-447	593	1	67	CARDINAL
ftr-447	594	1	woyke	PERSON
ftr-447	594	2	supra	PERSON
ftr-447	594	3	59	CARDINAL
ftr-447	594	4	11	CARDINAL
ftr-447	594	5	27-28	DATE
ftr-447	595	1	68	CARDINAL
ftr-447	596	1	murray	ORG
ftr-447	596	2	supra	PERSON
ftr-447	596	3	59	CARDINAL
ftr-447	596	4	9	CARDINAL
ftr-447	597	1	woyke	PERSON
ftr-447	597	2	supra	PERSON
ftr-447	597	3	59	CARDINAL
ftr-447	597	4	29	CARDINAL
ftr-447	598	1	4:6	CARDINAL
ftr-447	601	1	section 412 (i.e.	LAW
ftr-447	602	1	at least six years	DATE
ftr-447	602	2	at least six years	DATE
ftr-447	603	1	one	CARDINAL
ftr-447	603	2	section 412	LAW
ftr-447	605	1	section 412	LAW
ftr-447	605	2	87	CARDINAL
ftr-447	606	1	irs	ORG
ftr-447	607	1	the plan year ending	DATE
ftr-447	607	2	zero	CARDINAL
ftr-447	608	1	69	CARDINAL
ftr-447	609	1	murray	PERSON
ftr-447	609	2	supra	PERSON
ftr-447	609	3	59	CARDINAL
ftr-447	609	4	9-10	CARDINAL
ftr-447	609	5	12	DATE
ftr-447	609	6	woyke	PERSON
ftr-447	609	7	supra	PERSON
ftr-447	609	8	59	CARDINAL
ftr-447	609	9	27-29	DATE
ftr-447	610	1	70	DATE
ftr-447	611	1	murray	ORG
ftr-447	611	2	supra	PERSON
ftr-447	611	3	59	CARDINAL
ftr-447	611	4	12	CARDINAL
ftr-447	613	1	71	CARDINAL
ftr-447	614	1	murray	PERSON
ftr-447	614	2	supra	PERSON
ftr-447	614	3	59	CARDINAL
ftr-447	614	4	t 16	DATE
ftr-447	615	1	19991	DATE
ftr-447	615	2	florida	GPE
ftr-447	615	3	zero	CARDINAL
ftr-447	615	4	september 27, 1996	DATE
ftr-447	615	5	100%	PERCENT
ftr-447	615	6	the first tax year ending	DATE
ftr-447	615	7	10	CARDINAL
ftr-447	615	8	every year	DATE
ftr-447	615	9	a given year	DATE
ftr-447	615	10	ten year	DATE
ftr-447	616	1	u.s.	GPE
ftr-447	616	2	september 27, 1996	DATE
ftr-447	617	1	e. grantor	PERSON
ftr-447	617	2	1	CARDINAL
ftr-447	618	1	section 402(b	LAW
ftr-447	618	2	section 402(b	ORG
ftr-447	619	1	section 401(a).72	LAW
ftr-447	619	2	non-rabbi	NORP
ftr-447	619	3	section 402(b	LAW
ftr-447	620	1	rabbi	NORP
ftr-447	620	2	section 402(b	LAW
ftr-447	620	3	92-64	DATE
ftr-447	622	1	section 402(b	LAW
ftr-447	622	2	one	CARDINAL
ftr-447	622	3	92-64	CARDINAL
ftr-447	622	4	one	CARDINAL
ftr-447	623	1	673	CARDINAL
ftr-447	623	2	677	CARDINAL
ftr-447	624	1	section 402(b	ORG
ftr-447	626	1	72	DATE
ftr-447	628	1	ltr	PERSON
ftr-447	629	1	92-12-024	CARDINAL
ftr-447	629	2	mar. 20, 1992	DATE
ftr-447	629	3	92-12-019	CARDINAL
ftr-447	629	4	mar. 20, 1992	DATE
ftr-447	629	5	9207-010	CARDINAL
ftr-447	629	6	feb. 14, 1992	DATE
ftr-447	629	7	92-06	CARDINAL
ftr-447	629	8	jan. 7, 1992	DATE
ftr-447	630	1	4:6	CARDINAL
ftr-447	630	2	section 402(b	LAW
ftr-447	633	1	section 402(b	LAW
ftr-447	633	2	section 402(b	LAW
ftr-447	634	1	at least one	CARDINAL
ftr-447	634	2	673	CARDINAL
ftr-447	634	3	677	CARDINAL
ftr-447	634	4	92-64	DATE
ftr-447	634	5	92	CARDINAL
ftr-447	634	6	one	CARDINAL
ftr-447	634	7	section 673	LAW
ftr-447	634	8	677	CARDINAL
ftr-447	635	1	92-64	DATE
ftr-447	635	2	1992	DATE
ftr-447	635	3	section 402(b	LAW
ftr-447	637	1	73	CARDINAL
ftr-447	638	1	51	CARDINAL
ftr-447	638	2	1349	CARDINAL
ftr-447	638	3	jun. 17, 1991	DATE
ftr-447	638	4	a. thomas brisendine	PERSON
ftr-447	639	1	irs	ORG
ftr-447	639	2	§ 402(b	ORG
ftr-447	640	1	74	CARDINAL
ftr-447	641	1	385	CARDINAL
ftr-447	642	1	3d	CARDINAL
ftr-447	643	1	apr. 28, 1997	DATE
ftr-447	644	1	75	CARDINAL
ftr-447	646	1	92-64	CARDINAL
ftr-447	646	2	1992	DATE
ftr-447	646	3	2	CARDINAL
ftr-447	646	4	422	CARDINAL
ftr-447	648	1	92-64	CARDINAL
ftr-447	650	1	675(4	CARDINAL
ftr-447	651	1	1999	DATE
ftr-447	651	2	florida	GPE
ftr-447	651	3	93-02-017	CARDINAL
ftr-447	653	1	annual	DATE
ftr-447	654	1	section 677(a)(2	LAW
ftr-447	655	1	1993	DATE
ftr-447	655	2	section 402(b	LAW
ftr-447	657	1	section 402(b	LAW
ftr-447	657	2	98	CARDINAL
ftr-447	657	3	three	CARDINAL
ftr-447	657	4	section 402(b	LAW
ftr-447	661	1	76	CARDINAL
ftr-447	664	1	93-02-017	CARDINAL
ftr-447	664	2	jan. 15, 1993	DATE
ftr-447	665	1	4:6	CARDINAL
ftr-447	666	1	section 402(b	LAW
ftr-447	667	1	section 402(b	LAW
ftr-447	668	1	section 402(b	LAW
ftr-447	668	2	section 402(b)(1	LAW
ftr-447	669	1	2	CARDINAL
ftr-447	669	2	non-rabbi	NORP
ftr-447	670	1	1.671-1(g	CARDINAL
ftr-447	670	2	section 402(b	LAW
ftr-447	670	3	section 7701(a)(31	LAW
ftr-447	670	4	673	CARDINAL
ftr-447	670	5	677	CARDINAL
ftr-447	671	1	section 1.671 -1	LAW
ftr-447	671	2	section 679	LAW
ftr-447	671	3	673	CARDINAL
ftr-447	671	4	677	CARDINAL
ftr-447	671	5	77	DATE
ftr-447	673	1	1.671-1(g)(1	CARDINAL
ftr-447	676	1	1.671-1(h)(1	CARDINAL
ftr-447	677	1	19991	DATE
ftr-447	678	1	florida	GPE
ftr-447	678	2	section 402(b	LAW
ftr-447	678	3	section 7701(a)(3 1).'79	LAW
ftr-447	679	1	section 673	LAW
ftr-447	679	2	677	CARDINAL
ftr-447	680	1	second	ORDINAL
ftr-447	680	2	rabbi trusts.8	PERSON
ftr-447	680	3	irs	ORG
ftr-447	680	4	treasury	ORG
ftr-447	680	5	section 402(b	ORG
ftr-447	680	6	1.671-1(g	CARDINAL
ftr-447	680	7	1.671-1(h	CARDINAL
ftr-447	681	1	section 402(b	ORG
ftr-447	681	2	1.671-1(h	CARDINAL
ftr-447	681	3	1.671-1(g	CARDINAL
ftr-447	683	1	section 402(b	ORG
ftr-447	684	1	section 1.671-1	LAW
ftr-447	684	2	92-64	DATE
ftr-447	685	1	section 402(b	LAW
ftr-447	685	2	79	CARDINAL
ftr-447	687	1	1.671-1(h)(2	CARDINAL
ftr-447	688	1	80	CARDINAL
ftr-447	689	1	george strobel ii	PERSON
ftr-447	689	2	1.671-1(g	CARDINAL
ftr-447	689	3	97	CARDINAL
ftr-447	689	4	tnt	ORG
ftr-447	689	5	54-31	DATE
ftr-447	689	6	mar. 20, 1997	DATE
ftr-447	689	7	tnt	ORG
ftr-447	689	8	supra	PERSON
ftr-447	689	9	59	CARDINAL
ftr-447	689	10	7-9	DATE
ftr-447	691	1	92-64	CARDINAL
ftr-447	691	2	673	CARDINAL
ftr-447	691	3	677	CARDINAL
ftr-447	691	4	rabbi-grantor trust	ORG
ftr-447	692	1	1.677(a)-l(d	CARDINAL
ftr-447	693	1	81	CARDINAL
ftr-447	694	1	62	CARDINAL
ftr-447	695	1	30785	DATE
ftr-447	695	2	30788	DATE
ftr-447	695	3	1997	DATE
ftr-447	696	1	82	CARDINAL
ftr-447	697	1	one	CARDINAL
ftr-447	698	1	4:6	CARDINAL
ftr-447	699	1	section 1.672(f)-3(c	LAW
ftr-447	699	2	section 402(b	LAW
ftr-447	699	3	section 402(b	LAW
ftr-447	699	4	section 1.83-3(e	LAW
ftr-447	700	1	92-64	CARDINAL
ftr-447	700	2	section 402(b	LAW
ftr-447	701	1	section 679	LAW
ftr-447	701	2	section 402(b	LAW
ftr-447	702	1	1.671-1(g)(2	CARDINAL
ftr-447	704	1	301.7701-4	CARDINAL
ftr-447	704	2	section 7701(a)(31	LAW
ftr-447	705	1	1.83-3(e	CARDINAL
ftr-447	705	2	section 83	LAW
ftr-447	706	1	section 402(b	LAW
ftr-447	707	1	83	CARDINAL
ftr-447	707	2	section 402(b	LAW
ftr-447	707	3	92	CARDINAL
ftr-447	707	4	64	CARDINAL
ftr-447	707	5	rabbi	NORP
ftr-447	707	6	section 83	LAW
ftr-447	707	7	section 402(b	ORG
ftr-447	708	1	92	CARDINAL
ftr-447	710	1	section 1.83-3(e	LAW
ftr-447	710	2	83	CARDINAL
ftr-447	712	1	1.671-1(g)(2	CARDINAL
ftr-447	713	1	19991	DATE
ftr-447	714	1	florida	GPE
ftr-447	714	2	section 83	LAW
ftr-447	715	1	83	CARDINAL
ftr-447	715	2	section 679	LAW
ftr-447	716	1	1.671-1(g	CARDINAL
ftr-447	717	1	section 1.671-1	LAW
ftr-447	718	1	92-64	DATE
ftr-447	719	1	1.671-1(h)(1	CARDINAL
ftr-447	719	2	673	CARDINAL
ftr-447	719	3	677	CARDINAL
ftr-447	720	1	92-64	DATE
ftr-447	720	2	second	ORDINAL
ftr-447	720	3	one	CARDINAL
ftr-447	720	4	671	CARDINAL
ftr-447	720	5	677	CARDINAL
ftr-447	721	1	section 83	LAW
ftr-447	721	2	section 402(b	LAW
ftr-447	722	1	one	CARDINAL
ftr-447	722	2	84	CARDINAL
ftr-447	724	1	1.83-3(e	CARDINAL
ftr-447	725	1	85	CARDINAL
ftr-447	725	2	61	CARDINAL
ftr-447	726	1	50778	DATE
ftr-447	726	2	50779	DATE
ftr-447	726	3	1996	DATE
ftr-447	727	1	4:6	CARDINAL
ftr-447	727	2	671	CARDINAL
ftr-447	727	3	677	CARDINAL
ftr-447	729	1	section 402(b	LAW
ftr-447	729	2	93-02-017	CARDINAL
ftr-447	729	3	section 83	LAW
ftr-447	730	1	98	CARDINAL
ftr-447	730	2	three	CARDINAL
ftr-447	730	3	non-rabbi	NORP
ftr-447	731	1	section 402(b	ORG
ftr-447	732	1	f.	PERSON
ftr-447	732	2	section 402(b	LAW
ftr-447	732	3	first	ORDINAL
ftr-447	732	4	section 402(b	LAW
ftr-447	734	1	86	CARDINAL
ftr-447	735	1	61	CARDINAL
ftr-447	736	1	50778	DATE
ftr-447	736	2	50779	DATE
ftr-447	736	3	1996	DATE
ftr-447	737	1	87	CARDINAL
ftr-447	738	1	supra	PERSON
ftr-447	739	1	1.	CARDINAL
ftr-447	739	2	19991	DATE
ftr-447	739	3	florida	GPE
ftr-447	740	1	section 402(b	LAW
ftr-447	741	1	section 402(b	LAW
ftr-447	741	2	404a	PRODUCT
ftr-447	742	1	section 1.672(f)-3(c	LAW
ftr-447	742	2	section 1.671-1	LAW
ftr-447	744	1	section 402(b	ORG
ftr-447	744	2	the "overfunding	EVENT
ftr-447	744	3	section 402(b	LAW
ftr-447	745	1	outbound grantor trust rules	ORG
ftr-447	745	2	section 679	LAW
ftr-447	745	3	672	CARDINAL
ftr-447	745	4	section 679	LAW
ftr-447	746	1	section 679(a	LAW
ftr-447	746	2	the small business job protection act	ORG
ftr-447	746	3	general.-a united states	GPE
ftr-447	746	4	section 6048(a)(3)(b)(ii	LAW
ftr-447	746	5	such year	DATE
ftr-447	746	6	a united states	GPE
ftr-447	747	1	88	CARDINAL
ftr-447	747	2	u.s.	GPE
ftr-447	748	1	only two	CARDINAL
ftr-447	748	2	1	CARDINAL
ftr-447	748	3	2) 88	DATE
ftr-447	750	1	4:6	CARDINAL
ftr-447	750	2	9	CARDINAL
ftr-447	750	3	section 679	LAW
ftr-447	750	4	section 679's	LAW
ftr-447	750	5	u.s.	GPE
ftr-447	750	6	u.s.	GPE
ftr-447	751	1	u.s.	GPE
ftr-447	751	2	u.s.	GPE
ftr-447	752	1	u.s.	GPE
ftr-447	753	1	u.s.	GPE
ftr-447	754	1	u.s.	GPE
ftr-447	755	1	u.s.	GPE
ftr-447	756	1	u.s.	GPE
ftr-447	756	2	u.s.	GPE
ftr-447	757	1	u.s.	GPE
ftr-447	758	1	u.s.	GPE
ftr-447	758	2	u.s.	GPE
ftr-447	759	1	u.s.	GPE
ftr-447	759	2	u.s.	GPE
ftr-447	760	1	89	CARDINAL
ftr-447	760	2	679(a)(2	CARDINAL
ftr-447	761	1	90	CARDINAL
ftr-447	763	1	94-658	CARDINAL
ftr-447	763	2	209	CARDINAL
ftr-447	763	3	1975	DATE
ftr-447	763	4	1976	DATE
ftr-447	763	5	u.s.c.c.a.n. 2897	LAW
ftr-447	763	6	3014	DATE
ftr-447	764	1	s. rep	ORG
ftr-447	766	1	94-938	TIME
ftr-447	766	2	1	CARDINAL
ftr-447	766	3	219 n.8	QUANTITY
ftr-447	766	4	1976	DATE
ftr-447	767	1	1976	DATE
ftr-447	768	1	3439	CARDINAL
ftr-447	768	2	3650	CARDINAL
ftr-447	768	3	91	CARDINAL
ftr-447	769	1	482	CARDINAL
ftr-447	769	2	19991	DATE
ftr-447	769	3	florida	GPE
ftr-447	769	4	section 679(c	LAW
ftr-447	769	5	u.s.	GPE
ftr-447	769	6	1	CARDINAL
ftr-447	769	7	u.s.	GPE
ftr-447	769	8	2	CARDINAL
ftr-447	770	1	u.s.	GPE
ftr-447	771	1	section 679(c)(2	LAW
ftr-447	771	2	a united states	GPE
ftr-447	771	3	1	CARDINAL
ftr-447	771	4	u.s.	GPE
ftr-447	772	1	section 679's	LAW
ftr-447	772	2	u.s.	GPE
ftr-447	773	1	section 679	LAW
ftr-447	773	2	general.-a united states	GPE
ftr-447	774	1	404(a)(4	CARDINAL
ftr-447	774	2	404a	PRODUCT
ftr-447	774	3	such year	DATE
ftr-447	774	4	a united states	GPE
ftr-447	775	1	2	CARDINAL
ftr-447	776	1	404a	PRODUCT
ftr-447	777	1	section 402(b	LAW
ftr-447	777	2	404a	PRODUCT
ftr-447	777	3	404a	PRODUCT
ftr-447	777	4	section 402(b	LAW
ftr-447	778	1	section 404(a)(4	LAW
ftr-447	778	2	404a	PRODUCT
ftr-447	778	3	section 402(b	LAW
ftr-447	779	1	404(a)(4	CARDINAL
ftr-447	779	2	404a	PRODUCT
ftr-447	779	3	1995	DATE
ftr-447	780	1	92	CARDINAL
ftr-447	781	1	feb. 6	DATE
ftr-447	781	2	4:6	CARDINAL
ftr-447	781	3	section 6048(a)(3)(b)(ii	LAW
ftr-447	782	1	section 6048(a)(3)(b)(ii	LAW
ftr-447	783	1	section 402(b	LAW
ftr-447	783	2	404(a)(4	CARDINAL
ftr-447	783	3	404a	PRODUCT
ftr-447	783	4	section 501(c)(3	LAW
ftr-447	784	1	93	CARDINAL
ftr-447	784	2	404a	PRODUCT
ftr-447	784	3	section 402(b	LAW
ftr-447	784	4	u.s.	GPE
ftr-447	784	5	u.s.	GPE
ftr-447	784	6	section 679	LAW
ftr-447	784	7	rules.94 c.	PERSON
ftr-447	784	8	section 1.672(f)-i	LAW
ftr-447	784	9	402(b	CARDINAL
ftr-447	784	10	83	DATE
ftr-447	785	1	679	CARDINAL
ftr-447	785	2	6048	CARDINAL
ftr-447	786	1	section 679	LAW
ftr-447	786	2	section 679	LAW
ftr-447	787	1	92-64	CARDINAL
ftr-447	787	2	671	CARDINAL
ftr-447	787	3	677	CARDINAL
ftr-447	788	1	section 679	LAW
ftr-447	788	2	section 402(b	ORG
ftr-447	789	1	1.671-1(h	DATE
ftr-447	789	2	section 402(b	LAW
ftr-447	790	1	1.671-1(h	DATE
ftr-447	790	2	93	CARDINAL
ftr-447	791	1	6048(a)(3)(b)(ii	CARDINAL
ftr-447	792	1	94	CARDINAL
ftr-447	793	1	u.s.	GPE
ftr-447	793	2	u.s.	GPE
ftr-447	794	1	1999	DATE
ftr-447	794	2	florida	GPE
ftr-447	794	3	section 679	LAW
ftr-447	794	4	section 402(b	LAW
ftr-447	795	1	1.671-1(h	DATE
ftr-447	797	1	1.671-1(h	DATE
ftr-447	797	2	one	CARDINAL
ftr-447	797	3	section 402(b	LAW
ftr-447	798	1	u.s.	GPE
ftr-447	798	2	a united states	GPE
ftr-447	798	3	section 7701(a)(30	LAW
ftr-447	798	4	u.s.	GPE
ftr-447	799	1	95	CARDINAL
ftr-447	799	2	section 402(b	LAW
ftr-447	799	3	section 7701(a)(31	LAW
ftr-447	800	1	u.s.	GPE
ftr-447	801	1	section 1.671-1	LAW
ftr-447	803	1	section 679	LAW
ftr-447	804	1	section 1.671-1	LAW
ftr-447	804	2	u.s.	GPE
ftr-447	804	3	95	CARDINAL
ftr-447	806	1	1.671-1(h)(1)(ii	CARDINAL
ftr-447	807	1	96	CARDINAL
ftr-447	808	1	1.671-1(h)(2	CARDINAL
ftr-447	809	1	4:6	CARDINAL
ftr-447	810	1	section 679	LAW
ftr-447	810	2	congress	ORG
ftr-447	810	3	section 402(b	ORG
ftr-447	810	4	section 679	LAW
ftr-447	810	5	congress	ORG
ftr-447	811	1	section 677	LAW
ftr-447	812	1	404a	PRODUCT
ftr-447	812	2	section 679	LAW
ftr-447	813	1	u.s.	GPE
ftr-447	813	2	u.s.	GPE
ftr-447	814	1	section 679	LAW
ftr-447	814	2	u.s.	GPE
ftr-447	815	1	1.671-1(h	CARDINAL
ftr-447	815	2	u.s.	GPE
ftr-447	816	1	section 679	LAW
ftr-447	816	2	u.s.	GPE
ftr-447	816	3	u.s.	GPE
ftr-447	816	4	section 679	LAW
ftr-447	817	1	section 679	LAW
ftr-447	818	1	section 679	LAW
ftr-447	818	2	section 671	LAW
ftr-447	818	3	section 679	LAW
ftr-447	818	4	section 402(b	LAW
ftr-447	818	5	97	CARDINAL
ftr-447	818	6	61	CARDINAL
ftr-447	820	1	50778	DATE
ftr-447	820	2	50781	DATE
ftr-447	820	3	1996	DATE
ftr-447	821	1	19991	DATE
ftr-447	821	2	florida	GPE
ftr-447	821	3	section 679	LAW
ftr-447	821	4	section 402(b	LAW
ftr-447	822	1	section 402(b	ORG
ftr-447	822	2	section 671	LAW
ftr-447	822	3	673	CARDINAL
ftr-447	822	4	677	CARDINAL
ftr-447	823	1	section 679	LAW
ftr-447	826	1	u.s.	GPE
ftr-447	826	2	u.s.	GPE
ftr-447	826	3	u.s.	GPE
ftr-447	827	1	1	CARDINAL
ftr-447	827	2	2	CARDINAL
ftr-447	827	3	3	CARDINAL
ftr-447	828	1	u.s.	GPE
ftr-447	828	2	the united states	GPE
ftr-447	828	3	u.s.	GPE
ftr-447	829	1	98	CARDINAL
ftr-447	830	1	congress	ORG
ftr-447	830	2	679	CARDINAL
ftr-447	831	1	1.677(a)-l(d	CARDINAL
ftr-447	832	1	4:6	CARDINAL
ftr-447	832	2	section 402(b	LAW
ftr-447	833	1	92	CARDINAL
ftr-447	834	1	u.s.	GPE
ftr-447	835	1	section 402(b	LAW
ftr-447	836	1	section 679	LAW
ftr-447	836	2	u.s.	GPE
ftr-447	836	3	section 402(b	ORG
ftr-447	838	1	section 679	LAW
ftr-447	840	1	congress	ORG
ftr-447	846	1	19991	DATE