id	sid	eid	entity	type
ftr-473	1	1	florida	GPE
ftr-473	1	2	2 1994	CARDINAL
ftr-473	1	3	2	CARDINAL
ftr-473	1	4	415	CARDINAL
ftr-473	2	1	section 415	LAW
ftr-473	2	2	section 415	LAW
ftr-473	3	1	university of alabama school of law	ORG
ftr-473	4	1	don grubbs	PERSON
ftr-473	4	2	dan halperin	PERSON
ftr-473	5	1	mary oppenheimer	PERSON
ftr-473	5	2	mary radford	PERSON
ftr-473	5	3	bruce wolk	PERSON
ftr-473	5	4	aba	PERSON
ftr-473	5	5	section 415	LAW
ftr-473	6	1	the university of alabama law school foundation generously	ORG
ftr-473	7	1	don grubbs	PERSON
ftr-473	7	2	later this year	DATE
ftr-473	9	1	1	CARDINAL
ftr-473	9	2	2742	CARDINAL
ftr-473	9	3	102d	CARDINAL
ftr-473	9	4	1st	ORDINAL
ftr-473	10	1	1991	DATE
ftr-473	10	2	1991	DATE
ftr-473	10	3	2730	CARDINAL
ftr-473	10	4	102d	CARDINAL
ftr-473	10	5	1st	ORDINAL
ftr-473	11	1	1991	DATE
ftr-473	11	2	2390	DATE
ftr-473	11	3	102d	CARDINAL
ftr-473	11	4	1st	ORDINAL
ftr-473	12	1	1991	DATE
ftr-473	12	2	1735	CARDINAL
ftr-473	12	3	102d	CARDINAL
ftr-473	12	4	1st	ORDINAL
ftr-473	13	1	1991	DATE
ftr-473	14	1	s. 2901	PERSON
ftr-473	14	2	101st	CARDINAL
ftr-473	14	3	2d	DATE
ftr-473	15	1	1990	DATE
ftr-473	15	2	32-34	CARDINAL
ftr-473	15	3	1989	DATE
ftr-473	17	1	2	CARDINAL
ftr-473	18	1	irs	ORG
ftr-473	20	1	boris i. bittker	PERSON
ftr-473	20	2	29	CARDINAL
ftr-473	20	3	miami l. rev	PERSON
ftr-473	20	4	1 (1974	DATE
ftr-473	20	5	walter j. blum	PERSON
ftr-473	20	6	10	CARDINAL
ftr-473	20	7	239	CARDINAL
ftr-473	20	8	1954	DATE
ftr-473	20	9	robert b.	PERSON
ftr-473	20	10	48	CARDINAL
ftr-473	20	11	yale lj.	PERSON
ftr-473	21	1	1200 (1939	DATE
ftr-473	21	2	james s. eustice	PERSON
ftr-473	21	3	45	CARDINAL
ftr-473	21	4	7 (1989	DATE
ftr-473	21	5	randolph e. paul	PERSON
ftr-473	22	1	29	CARDINAL
ftr-473	22	2	cornell	ORG
ftr-473	22	3	285	CARDINAL
ftr-473	22	4	stanley s. surrey	PERSON
ftr-473	22	5	gerard m. brannon	PERSON
ftr-473	22	6	9	CARDINAL
ftr-473	23	1	mary l rev	PERSON
ftr-473	23	2	915	CARDINAL
ftr-473	23	3	1968	DATE
ftr-473	23	4	laurence n. woodworth	PERSON
ftr-473	23	5	the tax reform act of	LAW
ftr-473	23	6	1969	DATE
ftr-473	23	7	34	CARDINAL
ftr-473	25	1	711	CARDINAL
ftr-473	25	2	1969	DATE
ftr-473	26	1	florida	GPE
ftr-473	27	1	section 415	LAW
ftr-473	27	2	section 415 or	LAW
ftr-473	27	3	section 415(e	LAW
ftr-473	28	1	1986	DATE
ftr-473	28	2	section 415	LAW
ftr-473	29	1	3	CARDINAL
ftr-473	30	1	annual	DATE
ftr-473	30	2	annual	DATE
ftr-473	31	1	415	CARDINAL
ftr-473	31	2	richard b. stanger et al	PERSON
ftr-473	31	3	41	CARDINAL
ftr-473	32	1	fed	ORG
ftr-473	33	1	1983	DATE
ftr-473	35	1	congress	ORG
ftr-473	36	1	4.	CARDINAL
ftr-473	36	2	48	CARDINAL
ftr-473	36	3	807	CARDINAL
ftr-473	36	4	93d	CARDINAL
ftr-473	36	5	2d	CARDINAL
ftr-473	37	1	35 (1974	DATE
ftr-473	37	2	2	CARDINAL
ftr-473	37	3	treasury	ORG
ftr-473	37	4	346	CARDINAL
ftr-473	37	5	350	CARDINAL
ftr-473	37	6	1984	DATE
ftr-473	39	1	5	CARDINAL
ftr-473	39	2	lee irish	PERSON
ftr-473	39	3	elaine church & roger siske 8 (	ORG
ftr-473	39	4	oct. 25, 1990	DATE
ftr-473	40	1	irish	NORP
ftr-473	40	2	dianne bennett	PERSON
ftr-473	40	3	ali-aba	PERSON
ftr-473	40	4	fifth	ORDINAL
ftr-473	40	5	33	CARDINAL
ftr-473	40	6	39-40	CARDINAL
ftr-473	40	7	oct. 11-12, 1987	DATE
ftr-473	41	1	bennett	PERSON
ftr-473	42	1	bennett	PERSON
ftr-473	42	2	4980a	DATE
ftr-473	42	3	415	CARDINAL
ftr-473	42	4	section 415	LAW
ftr-473	43	1	40	DATE
ftr-473	44	1	415	CARDINAL
ftr-473	45	1	congress	ORG
ftr-473	45	2	4980a	DATE
ftr-473	46	1	1	CARDINAL
ftr-473	46	2	32	CARDINAL
ftr-473	49	1	4	CARDINAL
ftr-473	49	2	349	CARDINAL
ftr-473	50	1	the tax reform act of	LAW
ftr-473	50	2	1986	DATE
ftr-473	52	1	350	CARDINAL
ftr-473	53	1	congress	ORG
ftr-473	54	1	6	CARDINAL
ftr-473	54	2	american	NORP
ftr-473	55	1	irish	NORP
ftr-473	55	2	5	CARDINAL
ftr-473	55	3	8	CARDINAL
ftr-473	58	1	2:2	CARDINAL
ftr-473	58	2	section 415	LAW
ftr-473	58	3	section 4980a	LAW
ftr-473	58	4	section 415	LAW
ftr-473	59	1	section 415's	LAW
ftr-473	60	1	section 415(e	LAW
ftr-473	61	1	three	CARDINAL
ftr-473	62	1	first	ORDINAL
ftr-473	62	2	section 415	LAW
ftr-473	63	1	second	ORDINAL
ftr-473	63	2	section 415	LAW
ftr-473	63	3	section 415	LAW
ftr-473	63	4	section 415	LAW
ftr-473	63	5	4980a	DATE
ftr-473	64	1	third	ORDINAL
ftr-473	64	2	two	CARDINAL
ftr-473	64	3	congress	ORG
ftr-473	64	4	section 415	LAW
ftr-473	65	1	i. description of	PERSON
ftr-473	65	2	section 415	LAW
ftr-473	65	3	three	CARDINAL
ftr-473	66	1	one	CARDINAL
ftr-473	66	2	annual	DATE
ftr-473	67	1	90,000	MONEY
ftr-473	67	2	100%	PERCENT
ftr-473	67	3	three-year	DATE
ftr-473	67	4	the american bar association	ORG
ftr-473	67	5	415	CARDINAL
ftr-473	68	1	american bar association	ORG
ftr-473	69	1	sept. 23, 1993	DATE
ftr-473	69	2	the university of alabama school of law library	ORG
ftr-473	70	1	hereinafter aba	PERSON
ftr-473	72	1	d.	NORP
ftr-473	72	2	i. 7	ORG
ftr-473	74	1	1982	DATE
ftr-473	78	1	congress	ORG
ftr-473	78	2	1982	DATE
ftr-473	80	1	97	CARDINAL
ftr-473	80	2	235(g)(2	CARDINAL
ftr-473	81	1	96	CARDINAL
ftr-473	82	1	324	CARDINAL
ftr-473	82	2	508	CARDINAL
ftr-473	82	3	1982	DATE
ftr-473	83	1	235(g)(4	CARDINAL
ftr-473	83	2	96	CARDINAL
ftr-473	84	1	508-09	CARDINAL
ftr-473	86	1	supra	PERSON
ftr-473	86	2	3	CARDINAL
ftr-473	86	3	37.03[6	CARDINAL
ftr-473	87	1	1982	DATE
ftr-473	87	2	only eight years old	DATE
ftr-473	89	1	19941	DATE
ftr-473	89	2	florida	GPE
ftr-473	89	3	1994	DATE
ftr-473	89	4	118,881.8	MONEY
ftr-473	89	5	earlier or later	DATE
ftr-473	89	6	ten years	DATE
ftr-473	90	1	ten years	DATE
ftr-473	91	1	second	ORDINAL
ftr-473	92	1	30,000	MONEY
ftr-473	92	2	25%	PERCENT
ftr-473	94	1	$136,425 dollar	MONEY
ftr-473	94	2	415	CARDINAL
ftr-473	95	1	8	CARDINAL
ftr-473	97	1	jan. 13, 1994	DATE
ftr-473	98	1	1986	DATE
ftr-473	98	2	1984	DATE
ftr-473	99	1	tefra	PERSON
ftr-473	99	2	supra	PERSON
ftr-473	99	3	7	CARDINAL
ftr-473	99	4	2	CARDINAL
ftr-473	99	5	96	CARDINAL
ftr-473	100	1	508	CARDINAL
ftr-473	101	1	9	CARDINAL
ftr-473	102	1	supra	PERSON
ftr-473	102	2	3	CARDINAL
ftr-473	102	3	37.03	CARDINAL
ftr-473	103	1	10	CARDINAL
ftr-473	103	2	415(b)(5	DATE
ftr-473	104	1	415(b)(5	DATE
ftr-473	104	2	years	DATE
ftr-473	107	1	4	CARDINAL
ftr-473	107	2	351	CARDINAL
ftr-473	108	1	congress	ORG
ftr-473	108	2	years	DATE
ftr-473	109	1	section 415(b)(5)(d	LAW
ftr-473	111	1	no more than 10%	PERCENT
ftr-473	113	1	89-45, 1989-1	DATE
ftr-473	113	2	684	CARDINAL
ftr-473	116	1	1.401(a)(4)-l(b	CARDINAL
ftr-473	117	1	92-42	CARDINAL
ftr-473	117	2	congress	ORG
ftr-473	119	1	proc	PERSON
ftr-473	120	1	92-42	CARDINAL
ftr-473	120	2	872	CARDINAL
ftr-473	121	1	2:2	CARDINAL
ftr-473	121	2	415	CARDINAL
ftr-473	122	1	2	CARDINAL
ftr-473	123	1	3	CARDINAL
ftr-473	123	2	30,000	MONEY
ftr-473	123	3	120,000	MONEY
ftr-473	123	4	1995.4	CARDINAL
ftr-473	125	1	third	ORDINAL
ftr-473	125	2	section 415(e	LAW
ftr-473	126	1	only one	CARDINAL
ftr-473	130	1	irc	PERSON
ftr-473	132	1	1982	DATE
ftr-473	132	2	45,475	MONEY
ftr-473	132	3	congress	ORG
ftr-473	132	4	30,000	MONEY
ftr-473	132	5	1982	DATE
ftr-473	133	1	tefra	PERSON
ftr-473	133	2	7	CARDINAL
ftr-473	133	3	96	CARDINAL
ftr-473	134	1	505	CARDINAL
ftr-473	134	2	508	CARDINAL
ftr-473	136	1	52	CARDINAL
ftr-473	137	1	two	CARDINAL
ftr-473	137	2	congress	ORG
ftr-473	138	1	12	CARDINAL
ftr-473	139	1	one	CARDINAL
ftr-473	139	2	415	CARDINAL
ftr-473	139	3	the tax reform act of	LAW
ftr-473	139	4	1986	DATE
ftr-473	140	1	6%	PERCENT
ftr-473	140	2	one-half	CARDINAL
ftr-473	141	1	1985	DATE
ftr-473	142	1	415	CARDINAL
ftr-473	144	1	the year	DATE
ftr-473	145	1	13	CARDINAL
ftr-473	146	1	14	CARDINAL
ftr-473	149	1	1/4	CARDINAL
ftr-473	153	1	90,000	MONEY
ftr-473	155	1	s120,000	LOC
ftr-473	156	1	1994	DATE
ftr-473	156	2	florida	GPE
ftr-473	157	1	two	CARDINAL
ftr-473	157	2	one	CARDINAL
ftr-473	158	1	6	CARDINAL
ftr-473	158	2	two	CARDINAL
ftr-473	159	1	two	CARDINAL
ftr-473	159	2	only one	CARDINAL
ftr-473	163	1	1.25	CARDINAL
ftr-473	163	2	the year	DATE
ftr-473	163	3	1.4	CARDINAL
ftr-473	163	4	the year	DATE
ftr-473	165	1	118,881	MONEY
ftr-473	165	2	1984	DATE
ftr-473	165	3	118,881/(1.25	MONEY
ftr-473	165	4	118,881	CARDINAL
ftr-473	165	5	1/1.25	CARDINAL
ftr-473	165	6	0.8	CARDINAL
ftr-473	166	1	0.2	CARDINAL
ftr-473	169	1	each year	DATE
ftr-473	169	2	each year	DATE
ftr-473	169	3	1.25	CARDINAL
ftr-473	169	4	1.4	CARDINAL
ftr-473	169	5	' 15	DATE
ftr-473	171	1	16	CARDINAL
ftr-473	171	2	415(e)(1	CARDINAL
ftr-473	172	1	17	CARDINAL
ftr-473	173	1	18	CARDINAL
ftr-473	174	1	19	CARDINAL
ftr-473	175	1	20	CARDINAL
ftr-473	176	1	21	CARDINAL
ftr-473	178	1	§ 415(e	PRODUCT
ftr-473	178	2	415(c)(3	CARDINAL
ftr-473	178	3	40 or more years	DATE
ftr-473	179	1	the plan year	DATE
ftr-473	179	2	the calendar year	DATE
ftr-473	180	1	2:2	CARDINAL
ftr-473	180	2	two years	DATE
ftr-473	181	1	the first year	DATE
ftr-473	181	2	64,285.72	MONEY
ftr-473	181	3	the second year	DATE
ftr-473	181	4	125,000	MONEY
ftr-473	181	5	30,000	MONEY
ftr-473	182	1	the first year	DATE
ftr-473	182	2	limit-25%	PERCENT
ftr-473	182	3	16,071.43)-is	MONEY
ftr-473	182	4	the second year	DATE
ftr-473	183	1	16,071.43	MONEY
ftr-473	183	2	1.4	CARDINAL
ftr-473	184	1	30,000	CARDINAL
ftr-473	184	2	1.25	CARDINAL
ftr-473	185	1	0 + $30,000	MONEY
ftr-473	187	1	16,071.43	CARDINAL
ftr-473	187	2	1.4	CARDINAL
ftr-473	187	3	30,000	CARDINAL
ftr-473	187	4	1.25	CARDINAL
ftr-473	187	5	30,000/60,000	CARDINAL
ftr-473	187	6	0.5	CARDINAL
ftr-473	188	1	each year	DATE
ftr-473	188	2	each year	DATE
ftr-473	188	3	1/1.25	CARDINAL
ftr-473	188	4	0.8	CARDINAL
ftr-473	190	1	one	CARDINAL
ftr-473	190	2	1	CARDINAL
ftr-473	190	3	1.25	CARDINAL
ftr-473	192	1	two	CARDINAL
ftr-473	193	1	more than 60%	PERCENT
ftr-473	194	1	23	CARDINAL
ftr-473	195	1	more than 90%	PERCENT
ftr-473	195	2	22	CARDINAL
ftr-473	197	1	23	CARDINAL
ftr-473	199	1	24	CARDINAL
ftr-473	200	1	at least 3%	PERCENT
ftr-473	200	2	annually	DATE
ftr-473	201	1	416(h)(2)(a	DATE
ftr-473	202	1	at least 2%	PERCENT
ftr-473	202	2	years	DATE
ftr-473	202	3	up to 10	CARDINAL
ftr-473	204	1	section 415(e	PERSON
ftr-473	204	2	1.25	CARDINAL
ftr-473	204	3	4%	PERCENT
ftr-473	204	4	19941	DATE
ftr-473	204	5	florida	GPE
ftr-473	205	1	1,000	MONEY
ftr-473	205	2	age sixty-five	DATE
ftr-473	206	1	annual	DATE
ftr-473	206	2	8%	PERCENT
ftr-473	206	3	46	MONEY
ftr-473	206	4	twenty-five-year-old	CARDINAL
ftr-473	206	5	681	MONEY
ftr-473	206	6	sixty-year-old	DATE
ftr-473	206	7	twentyfive-year-old	DATE
ftr-473	206	8	forty years	DATE
ftr-473	206	9	sixty-year-old	DATE
ftr-473	206	10	only five years	DATE
ftr-473	207	1	only one	CARDINAL
ftr-473	207	2	30,000	MONEY
ftr-473	208	1	30,000	MONEY
ftr-473	208	2	7	CARDINAL
ftr-473	208	3	3%	PERCENT
ftr-473	208	4	years	DATE
ftr-473	209	1	416(h)(2)(a	DATE
ftr-473	210	1	25	CARDINAL
ftr-473	213	1	25 year-old	DATE
ftr-473	213	2	82.0	CARDINAL
ftr-473	213	3	60 year-old	DATE
ftr-473	213	4	84.2	CARDINAL
ftr-473	215	1	1.72-9	CARDINAL
ftr-473	216	1	26	CARDINAL
ftr-473	219	1	27	CARDINAL
ftr-473	220	1	stanley n. bergman & david l. reynolds	PERSON
ftr-473	220	2	350	CARDINAL
ftr-473	221	1	10	CARDINAL
ftr-473	222	1	robert e. madden	PERSON
ftr-473	222	2	5.02[2	CARDINAL
ftr-473	222	3	1983	DATE
ftr-473	222	4	american bar association	ORG
ftr-473	222	5	140	CARDINAL
ftr-473	222	6	david a. bridewell	PERSON
ftr-473	223	1	1991	DATE
ftr-473	225	1	2:2	CARDINAL
ftr-473	225	2	415	CARDINAL
ftr-473	225	3	early forty	TIME
ftr-473	226	1	fifty-year-old	DATE
ftr-473	226	2	0.4	CARDINAL
ftr-473	227	1	0.6	CARDINAL
ftr-473	227	2	75%	PERCENT
ftr-473	227	3	12	MONEY
ftr-473	227	4	0 00o	DATE
ftr-473	228	1	90,000	MONEY
ftr-473	229	1	annual	DATE
ftr-473	229	2	between $35,000	MONEY
ftr-473	231	1	29	CARDINAL
ftr-473	232	1	age 50	DATE
ftr-473	233	1	six	CARDINAL
ftr-473	233	2	between 41 and 51	CARDINAL
ftr-473	234	1	each year	DATE
ftr-473	235	1	gary i. boren	PERSON
ftr-473	236	1	8 (1993	DATE
ftr-473	237	1	29	CARDINAL
ftr-473	238	1	.75	ORG
ftr-473	238	2	1.25	CARDINAL
ftr-473	238	3	30	CARDINAL
ftr-473	239	1	$120,000 dollar	MONEY
ftr-473	240	1	14.	DATE
ftr-473	242	1	23	CARDINAL
ftr-473	245	1	60,000	MONEY
ftr-473	246	1	32	CARDINAL
ftr-473	247	1	jerome mirza & assocs	ORG
ftr-473	248	1	v. united states	GPE
ftr-473	248	2	882	CARDINAL
ftr-473	248	3	229	CARDINAL
ftr-473	248	4	7th	ORDINAL
ftr-473	248	5	1989	DATE
ftr-473	249	1	jerome mirza & associates	ORG
ftr-473	249	2	5%	PERCENT
ftr-473	249	3	the year	DATE
ftr-473	250	1	5%	PERCENT
ftr-473	250	2	past years	DATE
ftr-473	250	3	ten-year	DATE
ftr-473	251	1	8%	PERCENT
ftr-473	252	1	between 11.65% and 15.75%	PERCENT
ftr-473	253	1	625,925	MONEY
ftr-473	253	2	115,953	MONEY
ftr-473	254	1	230-31	DATE
ftr-473	255	1	5%	PERCENT
ftr-473	255	2	55	DATE
ftr-473	256	1	citrus valley	GPE
ftr-473	258	1	99	CARDINAL
ftr-473	258	2	379	CARDINAL
ftr-473	258	3	1992	DATE
ftr-473	258	4	vinson & elkins	ORG
ftr-473	258	5	99	CARDINAL
ftr-473	258	6	9 (1992	DATE
ftr-473	260	1	7	CARDINAL
ftr-473	260	2	1235	CARDINAL
ftr-473	260	3	5th	ORDINAL
ftr-473	260	4	1993	DATE
ftr-473	262	1	lipton, rosen & katz v. commissioner	ORG
ftr-473	262	2	64	CARDINAL
ftr-473	262	3	1992-392	DATE
ftr-473	262	4	1992	DATE
ftr-473	262	5	19941	DATE
ftr-473	262	6	florida	GPE
ftr-473	262	7	85,000	MONEY
ftr-473	262	8	33	CARDINAL
ftr-473	263	1	34	CARDINAL
ftr-473	264	1	each year	DATE
ftr-473	266	1	33	CARDINAL
ftr-473	267	1	age 65	DATE
ftr-473	267	2	8%	PERCENT
ftr-473	267	3	85	CARDINAL
ftr-473	268	1	15 years	DATE
ftr-473	268	2	36,491.30	MONEY
ftr-473	269	1	60	DATE
ftr-473	269	2	6%	PERCENT
ftr-473	269	3	90	CARDINAL
ftr-473	270	1	first	ORDINAL
ftr-473	270	2	86,244.90	MONEY
ftr-473	271	1	jerome mirza & associates	ORG
ftr-473	271	2	32	CARDINAL
ftr-473	272	1	each year	DATE
ftr-473	273	1	boren	PERSON
ftr-473	273	2	supra	PERSON
ftr-473	273	3	28	CARDINAL
ftr-473	273	4	8. 34	DATE
ftr-473	275	1	american	NORP
ftr-473	276	1	american society of pension actuaries	ORG
ftr-473	276	2	irs	ORG
ftr-473	276	3	1990	DATE
ftr-473	276	4	ellin rosenthal & herman	ORG
ftr-473	276	5	pbgc	GPE
ftr-473	276	6	47	CARDINAL
ftr-473	276	7	1157	CARDINAL
ftr-473	276	8	june 4, 1990	DATE
ftr-473	276	9	ellin rosenthal	PERSON
ftr-473	276	10	irs	ORG
ftr-473	276	11	47	CARDINAL
ftr-473	276	12	140	CARDINAL
ftr-473	276	13	9, 1990	DATE
ftr-473	277	1	8%	PERCENT
ftr-473	277	2	age-65	ORG
ftr-473	278	1	rosenthal	PERSON
ftr-473	278	2	supra	PERSON
ftr-473	278	3	140	CARDINAL
ftr-473	279	1	1992	DATE
ftr-473	280	1	supra	PERSON
ftr-473	280	2	32	CARDINAL
ftr-473	281	1	4980	DATE
ftr-473	282	1	50%	PERCENT
ftr-473	282	2	20%	PERCENT
ftr-473	286	1	415	CARDINAL
ftr-473	287	1	20%	PERCENT
ftr-473	290	1	415(b)(2)(e)(i	CARDINAL
ftr-473	291	1	35	CARDINAL
ftr-473	292	1	zero	CARDINAL
ftr-473	292	2	each year	DATE
ftr-473	292	3	zero	CARDINAL
ftr-473	292	4	1.25	CARDINAL
ftr-473	296	1	2:2	CARDINAL
ftr-473	296	2	415	CARDINAL
ftr-473	301	1	three	CARDINAL
ftr-473	302	1	first	ORDINAL
ftr-473	303	1	section 401(a)(4	LAW
ftr-473	303	2	36	CARDINAL
ftr-473	303	3	415	CARDINAL
ftr-473	305	1	415	CARDINAL
ftr-473	306	1	two	CARDINAL
ftr-473	307	1	37	CARDINAL
ftr-473	311	1	more than 25	CARDINAL
ftr-473	312	1	4021(b)(13	CARDINAL
ftr-473	312	2	29	CARDINAL
ftr-473	313	1	1321(b)(13	CARDINAL
ftr-473	316	1	supra	PERSON
ftr-473	316	2	27	CARDINAL
ftr-473	317	1	38	CARDINAL
ftr-473	317	2	section 72(t	LAW
ftr-473	317	3	10%	PERCENT
ftr-473	317	4	age 59.5	DATE
ftr-473	321	1	56-693	CARDINAL
ftr-473	321	2	1956-2	DATE
ftr-473	321	3	282	CARDINAL
ftr-473	322	1	keogh	PERSON
ftr-473	323	1	boren	PERSON
ftr-473	323	2	supra	PERSON
ftr-473	323	3	28	CARDINAL
ftr-473	325	1	19941	DATE
ftr-473	325	2	florida	GPE
ftr-473	326	1	39	CARDINAL
ftr-473	328	1	second	ORDINAL
ftr-473	329	1	30%	PERCENT
ftr-473	330	1	fifty-five	CARDINAL
ftr-473	330	2	1/10	CARDINAL
ftr-473	330	3	sixty-five	CARDINAL
ftr-473	330	4	3%	PERCENT
ftr-473	330	5	each year	DATE
ftr-473	330	6	twenty-five-year-old	CARDINAL
ftr-473	330	7	1/40	CARDINAL
ftr-473	330	8	.75%	PERCENT
ftr-473	330	9	each year	DATE
ftr-473	331	1	39	CARDINAL
ftr-473	333	1	401(1	CARDINAL
ftr-473	334	1	nancy j. altman	PERSON
ftr-473	334	2	42	CARDINAL
ftr-473	334	3	433	CARDINAL
ftr-473	334	4	1987	DATE
ftr-473	335	1	40	CARDINAL
ftr-473	337	1	supra	PERSON
ftr-473	337	2	25	CARDINAL
ftr-473	338	1	10,000	MONEY
ftr-473	338	2	10%	PERCENT
ftr-473	339	1	.46%	PERCENT
ftr-473	339	2	6.81%	PERCENT
ftr-473	340	1	27	CARDINAL
ftr-473	340	2	140	CARDINAL
ftr-473	340	3	years	DATE
ftr-473	341	1	41	CARDINAL
ftr-473	343	1	39	CARDINAL
ftr-473	346	1	1.401(a)(4)-8(b)(3	CARDINAL
ftr-473	348	1	30,000	MONEY
ftr-473	349	1	irc § 415(c	ORG
ftr-473	350	1	42	DATE
ftr-473	352	1	2:2	CARDINAL
ftr-473	352	2	415	CARDINAL
ftr-473	352	3	ten years	DATE
ftr-473	352	4	30%	PERCENT
ftr-473	352	5	71/2%	PERCENT
ftr-473	352	6	compensation.13	CARDINAL
ftr-473	352	7	section 401(a)(4	LAW
ftr-473	353	1	44	CARDINAL
ftr-473	354	1	third	ORDINAL
ftr-473	356	1	section 401(a)(4	LAW
ftr-473	357	1	7 43	DATE
ftr-473	359	1	30%	PERCENT
ftr-473	360	1	44	DATE
ftr-473	361	1	1.401(a)(4)-3(b)(2)(iv	DATE
ftr-473	361	2	4	CARDINAL
ftr-473	362	1	at least 25	CARDINAL
ftr-473	364	1	1.401(a)(4)-3(b)(4	CARDINAL
ftr-473	365	1	45	CARDINAL
ftr-473	366	1	january 1. 1994	DATE
ftr-473	366	2	1%	PERCENT
ftr-473	366	3	years	DATE
ftr-473	367	1	the years	DATE
ftr-473	367	2	all years	DATE
ftr-473	367	3	1994	DATE
ftr-473	368	1	section 415(b)(5	LAW
ftr-473	368	2	over 10 years	DATE
ftr-473	369	1	415(b)(5	DATE
ftr-473	370	1	46	DATE
ftr-473	371	1	five years	DATE
ftr-473	374	1	47	CARDINAL
ftr-473	376	1	40 1(a)(4	CARDINAL
ftr-473	376	2	410	CARDINAL
ftr-473	376	3	401(a)(4	CARDINAL
ftr-473	377	1	michael j. graetz	PERSON
ftr-473	377	2	135	CARDINAL
ftr-473	377	3	l. rev	PERSON
ftr-473	377	4	851	CARDINAL
ftr-473	377	5	1987	DATE
ftr-473	377	6	bruce wolk	PERSON
ftr-473	378	1	70	CARDINAL
ftr-473	378	2	l. rev	PERSON
ftr-473	379	1	419	CARDINAL
ftr-473	379	2	1984	DATE
ftr-473	380	1	wolk	PERSON
ftr-473	381	1	joseph bankman	PERSON
ftr-473	382	1	joseph bankman	PERSON
ftr-473	382	2	55	CARDINAL
ftr-473	383	1	l. rev	PERSON
ftr-473	383	2	790	CARDINAL
ftr-473	383	3	805	CARDINAL
ftr-473	384	1	19941	DATE
ftr-473	384	2	florida	GPE
ftr-473	385	1	section 415	LAW
ftr-473	385	2	section 415	LAW
ftr-473	386	1	48	CARDINAL
ftr-473	388	1	congress	ORG
ftr-473	388	2	senate	ORG
ftr-473	389	1	section 415	LAW
ftr-473	391	1	section 415	LAW
ftr-473	394	1	first	ORDINAL
ftr-473	394	2	section 415	LAW
ftr-473	395	1	twenty-year-old	DATE
ftr-473	395	2	forty-five years	DATE
ftr-473	396	1	48	DATE
ftr-473	397	1	supra	PERSON
ftr-473	397	2	3	CARDINAL
ftr-473	397	3	37.02	CARDINAL
ftr-473	399	1	irc § 401	ORG
ftr-473	399	2	1973	DATE
ftr-473	403	1	49	CARDINAL
ftr-473	404	1	supra	PERSON
ftr-473	404	2	3	CARDINAL
ftr-473	404	3	37.01	CARDINAL
ftr-473	405	1	50	CARDINAL
ftr-473	405	2	120	CARDINAL
ftr-473	407	1	1974	DATE
ftr-473	408	1	51	CARDINAL
ftr-473	410	1	807	CARDINAL
ftr-473	410	2	93d	CARDINAL
ftr-473	410	3	2d	CARDINAL
ftr-473	411	1	112	CARDINAL
ftr-473	411	2	1974	DATE
ftr-473	411	3	1974	DATE
ftr-473	411	4	u.s.c.c.a.n. 4670, 4777	LAW
ftr-473	412	1	2:2	CARDINAL
ftr-473	412	2	annual	DATE
ftr-473	412	3	4%	PERCENT
ftr-473	412	4	approximately $3,630,000	MONEY
ftr-473	412	5	sixty-five	CARDINAL
ftr-473	412	6	2	CARDINAL
ftr-473	412	7	25%	PERCENT
ftr-473	414	1	second	ORDINAL
ftr-473	415	1	more than one	CARDINAL
ftr-473	415	2	section 415	LAW
ftr-473	416	1	30,000	MONEY
ftr-473	416	2	annual	DATE
ftr-473	416	3	section 415's	LAW
ftr-473	417	1	section 415	LAW
ftr-473	418	1	section 415	LAW
ftr-473	419	1	section 415	LAW
ftr-473	419	2	section 415	LAW
ftr-473	419	3	6	CARDINAL
ftr-473	419	4	section 415's	LAW
ftr-473	420	1	section 415	LAW
ftr-473	421	1	section 415	LAW
ftr-473	421	2	52	CARDINAL
ftr-473	422	1	4%	PERCENT
ftr-473	423	1	4%	PERCENT
ftr-473	423	2	8%	PERCENT
ftr-473	423	3	19,500,000	MONEY
ftr-473	423	4	age 65	DATE
ftr-473	424	1	120,000	MONEY
ftr-473	424	2	age 65	DATE
ftr-473	424	3	approximately $1.6 million	MONEY
ftr-473	425	1	4%	PERCENT
ftr-473	425	2	20-year	DATE
ftr-473	426	1	53	CARDINAL
ftr-473	427	1	supra	PERSON
ftr-473	427	2	22	CARDINAL
ftr-473	428	1	54	CARDINAL
ftr-473	429	1	bruce wolk	PERSON
ftr-473	429	2	39	CARDINAL
ftr-473	429	3	fla	GPE
ftr-473	430	1	l. rev	PERSON
ftr-473	430	2	987	CARDINAL
ftr-473	430	3	989	CARDINAL
ftr-473	430	4	1987	DATE
ftr-473	431	1	55	CARDINAL
ftr-473	432	1	two	CARDINAL
ftr-473	432	2	415	CARDINAL
ftr-473	434	1	56	CARDINAL
ftr-473	435	1	5	CARDINAL
ftr-473	436	1	57	CARDINAL
ftr-473	437	1	5	CARDINAL
ftr-473	437	2	1994	DATE
ftr-473	438	1	florida	GPE
ftr-473	439	1	section 415	LAW
ftr-473	440	1	section 415	LAW
ftr-473	441	1	section 415	LAW
ftr-473	441	2	section 415	LAW
ftr-473	441	3	4980a	DATE
ftr-473	441	4	415	CARDINAL
ftr-473	442	1	8 section 4980a	DATE
ftr-473	442	2	15%	PERCENT
ftr-473	442	3	a given year	DATE
ftr-473	442	4	°	TIME
ftr-473	442	5	150,000	MONEY
ftr-473	442	6	a single year	DATE
ftr-473	442	7	90,000	MONEY
ftr-473	442	8	annual	DATE
ftr-473	442	9	40,000	MONEY
ftr-473	443	1	50,000	MONEY
ftr-473	443	2	30,000	MONEY
ftr-473	444	1	210,000	MONEY
ftr-473	444	2	section 4980a	LAW
ftr-473	444	3	the year	DATE
ftr-473	445	1	60,000	MONEY
ftr-473	446	1	9,000	MONEY
ftr-473	446	2	15%	PERCENT
ftr-473	446	3	60,000	MONEY
ftr-473	446	4	section 4980a.62 58	LAW
ftr-473	447	1	5	CARDINAL
ftr-473	447	2	415	CARDINAL
ftr-473	448	1	dianne bennett	PERSON
ftr-473	448	2	415	CARDINAL
ftr-473	449	1	bennett	PERSON
ftr-473	449	2	supra	PERSON
ftr-473	449	3	5	CARDINAL
ftr-473	449	4	40	CARDINAL
ftr-473	449	5	59	DATE
ftr-473	449	6	4980a(a	CARDINAL
ftr-473	450	1	dianne bennett et al	PERSON
ftr-473	450	2	13 (1991	DATE
ftr-473	451	1	60	CARDINAL
ftr-473	452	1	61	CARDINAL
ftr-473	454	1	4980a(f	CARDINAL
ftr-473	455	1	dianne bennett	PERSON
ftr-473	456	1	bennett	PERSON
ftr-473	456	2	supra	PERSON
ftr-473	456	3	5	CARDINAL
ftr-473	456	4	39	CARDINAL
ftr-473	457	1	62	CARDINAL
ftr-473	458	1	section 4980a	LAW
ftr-473	458	2	a year	DATE
ftr-473	462	1	415	CARDINAL
ftr-473	462	2	4980a	DATE
ftr-473	463	1	63	CARDINAL
ftr-473	465	1	section 415	LAW
ftr-473	466	1	section 415	LAW
ftr-473	467	1	section 415	LAW
ftr-473	467	2	section 415.66	LAW
ftr-473	467	3	section 4980a	LAW
ftr-473	468	1	67	CARDINAL
ftr-473	468	2	15%	PERCENT
ftr-473	469	1	39.6%	PERCENT
ftr-473	469	2	6%	PERCENT
ftr-473	469	3	annual	DATE
ftr-473	470	1	1,000	MONEY
ftr-473	470	2	1991	DATE
ftr-473	470	3	604	MONEY
ftr-473	471	1	604	MONEY
ftr-473	471	2	1,757	MONEY
ftr-473	471	3	6%	PERCENT
ftr-473	471	4	thirty years	DATE
ftr-473	472	1	1,000	MONEY
ftr-473	472	2	1,000	MONEY
ftr-473	472	3	6%	PERCENT
ftr-473	473	1	1,000	MONEY
ftr-473	473	2	5,743	MONEY
ftr-473	473	3	thirty years	DATE
ftr-473	474	1	2,608	MONEY
ftr-473	474	2	39.6%	PERCENT
ftr-473	474	3	15%	PERCENT
ftr-473	474	4	4980a	DATE
ftr-473	475	1	approximately 148%	PERCENT
ftr-473	476	1	63	CARDINAL
ftr-473	477	1	4980a(d	CARDINAL
ftr-473	478	1	64	CARDINAL
ftr-473	479	1	4	CARDINAL
ftr-473	479	2	350	CARDINAL
ftr-473	481	1	66	CARDINAL
ftr-473	482	1	supra	PERSON
ftr-473	482	2	54	DATE
ftr-473	483	1	67	CARDINAL
ftr-473	484	1	1022-24	DATE
ftr-473	484	2	florida	GPE
ftr-473	484	3	4980a	DATE
ftr-473	484	4	approximately twelve years	DATE
ftr-473	484	5	4980a	DATE
ftr-473	484	6	twelve	CARDINAL
ftr-473	485	1	the existence of section 4980a	DATE
ftr-473	485	2	section 415	LAW
ftr-473	486	1	section 4980a	LAW
ftr-473	486	2	4980a	DATE
ftr-473	486	3	4980a	DATE
ftr-473	486	4	section 415	LAW
ftr-473	487	1	1	CARDINAL
ftr-473	487	2	2	CARDINAL
ftr-473	488	1	68	CARDINAL
ftr-473	489	1	1020-21	DATE
ftr-473	491	1	69	CARDINAL
ftr-473	493	1	39.6%	PERCENT
ftr-473	493	2	15%	PERCENT
ftr-473	494	1	31%	PERCENT
ftr-473	494	2	8%	PERCENT
ftr-473	495	1	10-year	DATE
ftr-473	496	1	70	CARDINAL
ftr-473	501	1	bennett	PERSON
ftr-473	501	2	supra	PERSON
ftr-473	501	3	59	CARDINAL
ftr-473	501	4	13.4	CARDINAL
ftr-473	501	5	supra	PERSON
ftr-473	501	6	54	DATE
ftr-473	501	7	996-97	CARDINAL
ftr-473	501	8	1006-10	DATE
ftr-473	502	1	wolk	PERSON
ftr-473	503	1	999-1002	DATE
ftr-473	504	1	71	CARDINAL
ftr-473	505	1	415	CARDINAL
ftr-473	506	1	4980a	DATE
ftr-473	506	2	415	CARDINAL
ftr-473	507	1	72	DATE
ftr-473	508	1	bennett	PERSON
ftr-473	508	2	supra	PERSON
ftr-473	508	3	5	CARDINAL
ftr-473	508	4	38	CARDINAL
ftr-473	508	5	irish	NORP
ftr-473	508	6	5	CARDINAL
ftr-473	508	7	7-8	DATE
ftr-473	509	1	2:2	CARDINAL
ftr-473	509	2	415	CARDINAL
ftr-473	509	3	each year	DATE
ftr-473	509	4	each year	DATE
ftr-473	509	5	each year	DATE
ftr-473	509	6	each year	DATE
ftr-473	513	1	section 415	LAW
ftr-473	513	2	bedeviling.74	PERSON
ftr-473	513	3	4980a	DATE
ftr-473	515	1	annual	DATE
ftr-473	515	2	6%	PERCENT
ftr-473	515	3	39.6%	PERCENT
ftr-473	515	4	approximately 27.2%	PERCENT
ftr-473	515	5	forty-year	DATE
ftr-473	516	1	supra	PERSON
ftr-473	516	2	54	DATE
ftr-473	516	3	1020-21	DATE
ftr-473	517	1	74	DATE
ftr-473	519	1	4	CARDINAL
ftr-473	519	2	352	CARDINAL
ftr-473	519	3	75	CARDINAL
ftr-473	520	1	1	CARDINAL
ftr-473	520	2	33	DATE
ftr-473	520	3	bennett	PERSON
ftr-473	520	4	supra	PERSON
ftr-473	520	5	5	CARDINAL
ftr-473	520	6	39	DATE
ftr-473	521	1	wolk	PERSON
ftr-473	522	1	wolk	PERSON
ftr-473	522	2	supra	PERSON
ftr-473	522	3	54	DATE
ftr-473	522	4	1022	CARDINAL
ftr-473	524	1	d.	NORP
ftr-473	525	1	76	DATE
ftr-473	526	1	27.2%	PERCENT
ftr-473	528	1	8%	PERCENT
ftr-473	528	2	31%	PERCENT
ftr-473	528	3	33.3%	PERCENT
ftr-473	529	1	31%	PERCENT
ftr-473	529	2	6%	PERCENT
ftr-473	529	3	26%	PERCENT
ftr-473	533	1	40%	PERCENT
ftr-473	534	1	congress	ORG
ftr-473	534	2	50%	PERCENT
ftr-473	535	1	19941	DATE
ftr-473	535	2	florida	GPE
ftr-473	535	3	section 4980a	LAW
ftr-473	535	4	section 415	LAW
ftr-473	535	5	annually	DATE
ftr-473	536	1	section 4980a	LAW
ftr-473	537	1	the day	DATE
ftr-473	539	1	congress	ORG
ftr-473	539	2	4980a	DATE
ftr-473	539	3	4980a	DATE
ftr-473	540	1	congress	ORG
ftr-473	541	1	section 415	LAW
ftr-473	541	2	section 4980a	LAW
ftr-473	541	3	section 415	LAW
ftr-473	541	4	today	DATE
ftr-473	542	1	employees.79	NORP
ftr-473	542	2	50%	PERCENT
ftr-473	543	1	40% to 50%	PERCENT
ftr-473	547	1	415	CARDINAL
ftr-473	547	2	404	CARDINAL
ftr-473	547	3	15%	PERCENT
ftr-473	547	4	two	CARDINAL
ftr-473	547	5	25%	PERCENT
ftr-473	547	6	412	CARDINAL
ftr-473	548	1	81	CARDINAL
ftr-473	548	2	404	CARDINAL
ftr-473	549	1	4980a	DATE
ftr-473	550	1	wolk	PERSON
ftr-473	551	1	wolk	PERSON
ftr-473	551	2	supra	PERSON
ftr-473	551	3	54	DATE
ftr-473	551	4	1020-26	DATE
ftr-473	553	1	1	CARDINAL
ftr-473	553	2	32	CARDINAL
ftr-473	554	1	bennett	PERSON
ftr-473	554	2	supra	PERSON
ftr-473	554	3	5	CARDINAL
ftr-473	554	4	4980a	DATE
ftr-473	555	1	415	CARDINAL
ftr-473	555	2	4980a	DATE
ftr-473	556	1	79	CARDINAL
ftr-473	557	1	39	CARDINAL
ftr-473	558	1	2:2	CARDINAL
ftr-473	559	1	section 415	LAW
ftr-473	561	1	500,000	MONEY
ftr-473	561	2	annually	DATE
ftr-473	562	1	30,000	MONEY
ftr-473	562	2	each year	DATE
ftr-473	563	1	section 415	LAW
ftr-473	563	2	perhaps $100,000	MONEY
ftr-473	563	3	1994	DATE
ftr-473	563	4	1	CARDINAL
ftr-473	563	5	section 415	LAW
ftr-473	563	6	section 162	LAW
ftr-473	564	1	section 415	LAW
ftr-473	565	1	section 415	LAW
ftr-473	566	1	80	CARDINAL
ftr-473	567	1	415	CARDINAL
ftr-473	570	1	senate	ORG
ftr-473	572	1	94th	ORDINAL
ftr-473	572	2	2d	DATE
ftr-473	572	3	1974 1740	DATE
ftr-473	573	1	1976	DATE
ftr-473	575	1	81	CARDINAL
ftr-473	576	1	404	CARDINAL
ftr-473	577	1	15%	PERCENT
ftr-473	577	2	25%	PERCENT
ftr-473	577	3	412	CARDINAL
ftr-473	577	4	44(a)(7	DATE
ftr-473	578	1	415	CARDINAL
ftr-473	578	2	25%	PERCENT
ftr-473	579	1	150,000	MONEY
ftr-473	579	2	1994	DATE
ftr-473	580	1	25%	PERCENT
ftr-473	580	2	37,500	MONEY
ftr-473	580	3	25%	PERCENT
ftr-473	581	1	25%	PERCENT
ftr-473	582	1	two	CARDINAL
ftr-473	583	1	annual	DATE
ftr-473	583	2	415	CARDINAL
ftr-473	583	3	25%	PERCENT
ftr-473	584	1	404	CARDINAL
ftr-473	584	2	1994	DATE
ftr-473	585	1	florida	GPE
ftr-473	585	2	a particular year	DATE
ftr-473	586	1	section 415	LAW
ftr-473	588	1	section 415	LAW
ftr-473	589	1	section 415	LAW
ftr-473	590	1	section 415	LAW
ftr-473	592	1	one	CARDINAL
ftr-473	593	1	section 415(e	LAW
ftr-473	593	2	section 415	LAW
ftr-473	593	3	section 415(e	LAW
ftr-473	594	1	section 415	LAW
ftr-473	594	2	section 415(e	LAW
ftr-473	596	1	approximately five million dollars	MONEY
ftr-473	596	2	82	CARDINAL
ftr-473	597	1	treasury	ORG
ftr-473	598	1	4	CARDINAL
ftr-473	598	2	352	CARDINAL
ftr-473	599	1	4%	PERCENT
ftr-473	599	2	120,000	MONEY
ftr-473	600	1	approximately $3,600,000	MONEY
ftr-473	600	2	120,000	MONEY
ftr-473	600	3	approximately $1,600,000	MONEY
ftr-473	600	4	20 years	DATE
ftr-473	601	1	supra	PERSON
ftr-473	601	2	52	CARDINAL
ftr-473	601	3	2:2	CARDINAL
ftr-473	601	4	415	CARDINAL
ftr-473	602	1	section 415(e	LAW
ftr-473	603	1	only one	CARDINAL
ftr-473	603	2	a number of years	DATE
ftr-473	603	3	later years	DATE
ftr-473	604	1	section 415(e	LAW
ftr-473	605	1	more than one	CARDINAL
ftr-473	608	1	only one	CARDINAL
ftr-473	610	1	third	ORDINAL
ftr-473	612	1	half	CARDINAL
ftr-473	612	2	the age of thirty	DATE
ftr-473	615	1	1.25	CARDINAL
ftr-473	616	1	22	CARDINAL
ftr-473	616	2	84	CARDINAL
ftr-473	617	1	§ 415(e	PRODUCT
ftr-473	619	1	85	CARDINAL
ftr-473	621	1	19941	DATE
ftr-473	621	2	florida	GPE
ftr-473	621	3	fifty-five	CARDINAL
ftr-473	623	1	30,000	MONEY
ftr-473	623	2	age twenty-one	DATE
ftr-473	623	3	approximately $3,600,000	MONEY
ftr-473	623	4	age sixty-five	DATE
ftr-473	623	5	annual	DATE
ftr-473	623	6	4%	PERCENT
ftr-473	624	1	age sixty-five	DATE
ftr-473	627	1	section 415(e	LAW
ftr-473	628	1	section 415(e	LAW
ftr-473	630	1	first	ORDINAL
ftr-473	630	2	section 415(e	LAW
ftr-473	630	3	6 second	TIME
ftr-473	630	4	section 415(e	LAW
ftr-473	631	1	third	ORDINAL
ftr-473	632	1	7	CARDINAL
ftr-473	632	2	section 415(e	LAW
ftr-473	633	1	section 415(e	LAW
ftr-473	634	1	congress	ORG
ftr-473	634	2	86	CARDINAL
ftr-473	635	1	30-year-old	DATE
ftr-473	635	2	30,000	MONEY
ftr-473	635	3	4%	PERCENT
ftr-473	635	4	$3 million dollars	MONEY
ftr-473	635	5	age 65	DATE
ftr-473	638	1	87	CARDINAL
ftr-473	641	1	2:2	CARDINAL
ftr-473	641	2	415	CARDINAL
ftr-473	641	3	section 415(e	LAW
ftr-473	642	1	section 415(e	LAW
ftr-473	642	2	section 415	LAW
ftr-473	643	1	two	CARDINAL
ftr-473	645	1	90	CARDINAL
ftr-473	645	2	section 415(b)(5	LAW
ftr-473	645	3	annual	DATE
ftr-473	645	4	section 415(e	LAW
ftr-473	645	5	annual	DATE
ftr-473	646	1	section 415(e	LAW
ftr-473	646	2	years	DATE
ftr-473	647	1	section 415(e	LAW
ftr-473	647	2	annually	DATE
ftr-473	650	1	annual	DATE
ftr-473	651	1	ten-year 88	DATE
ftr-473	652	1	22	CARDINAL
ftr-473	654	1	1	CARDINAL
ftr-473	655	1	34	CARDINAL
ftr-473	657	1	aba	PERSON
ftr-473	657	2	6	CARDINAL
ftr-473	658	1	12	CARDINAL
ftr-473	659	1	90	CARDINAL
ftr-473	660	1	415	CARDINAL
ftr-473	661	1	supra	PERSON
ftr-473	661	2	12 & 21	DATE
ftr-473	661	3	19941	DATE
ftr-473	662	1	florida	GPE
ftr-473	662	2	thirty-five	CARDINAL
ftr-473	662	3	each year	DATE
ftr-473	662	4	two	CARDINAL
ftr-473	663	1	annually	DATE
ftr-473	663	2	section 415(e	LAW
ftr-473	664	1	year to year	DATE
ftr-473	664	2	years	DATE
ftr-473	666	1	92	CARDINAL
ftr-473	666	2	congress	ORG
ftr-473	666	3	120%	PERCENT
ftr-473	667	1	120%	PERCENT
ftr-473	668	1	100%	PERCENT
ftr-473	668	2	20%	PERCENT
ftr-473	669	1	20%	PERCENT
ftr-473	669	2	annual	DATE
ftr-473	669	3	a particular year	DATE
ftr-473	669	4	1/35	CARDINAL
ftr-473	669	5	annual	DATE
ftr-473	670	1	twenty years	DATE
ftr-473	670	2	20/35	CARDINAL
ftr-473	670	3	57%	PERCENT
ftr-473	671	1	40%	PERCENT
ftr-473	671	2	year	DATE
ftr-473	671	3	80%	PERCENT
ftr-473	672	1	such a year	DATE
ftr-473	672	2	40%	PERCENT
ftr-473	673	1	80%	PERCENT
ftr-473	673	2	1/35	CARDINAL
ftr-473	674	1	twenty years	DATE
ftr-473	674	2	91	CARDINAL
ftr-473	676	1	100%	PERCENT
ftr-473	677	1	92	CARDINAL
ftr-473	678	1	each plan year	DATE
ftr-473	679	1	one	CARDINAL
ftr-473	680	1	93	CARDINAL
ftr-473	681	1	appwp	ORG
ftr-473	681	2	congress	ORG
ftr-473	682	1	1	CARDINAL
ftr-473	682	2	34	CARDINAL
ftr-473	683	1	2:2	CARDINAL
ftr-473	683	2	415	CARDINAL
ftr-473	683	3	80%	PERCENT
ftr-473	683	4	20/35	CARDINAL
ftr-473	683	5	46%	PERCENT
ftr-473	684	1	one	CARDINAL
ftr-473	684	2	ten years	DATE
ftr-473	685	1	100%	PERCENT
ftr-473	685	2	10/35	CARDINAL
ftr-473	687	1	ten years	DATE
ftr-473	689	1	years	DATE
ftr-473	689	2	prior year	DATE
ftr-473	689	3	years of past	DATE
ftr-473	689	4	annual	DATE
ftr-473	690	1	one	CARDINAL
ftr-473	691	1	annual	DATE
ftr-473	693	1	94	CARDINAL
ftr-473	694	1	section 415(b)(5	LAW
ftr-473	694	2	over 10 years	DATE
ftr-473	696	1	over 10 years	DATE
ftr-473	697	1	10-year	DATE
ftr-473	700	1	an additional	CARDINAL
ftr-473	700	2	10-year	DATE
ftr-473	705	1	proc	PERSON
ftr-473	706	1	92-42	CARDINAL
ftr-473	706	2	872	CARDINAL
ftr-473	706	3	2.02	CARDINAL
ftr-473	706	4	3	CARDINAL
ftr-473	708	1	35-year	DATE
ftr-473	709	1	1994	DATE
ftr-473	709	2	florida	GPE
ftr-473	709	3	one	CARDINAL
ftr-473	710	1	each year	DATE
ftr-473	710	2	section 415(e	LAW
ftr-473	711	1	section 401(a)(4	LAW
ftr-473	711	2	150,000	MONEY
ftr-473	711	3	97	CARDINAL
ftr-473	714	1	one	CARDINAL
ftr-473	714	2	section 415(e	LAW
ftr-473	714	3	one	CARDINAL
ftr-473	714	4	95	CARDINAL
ftr-473	717	1	one	CARDINAL
ftr-473	718	1	annually	DATE
ftr-473	718	2	each year	DATE
ftr-473	718	3	each year	DATE
ftr-473	720	1	one	CARDINAL
ftr-473	720	2	years	DATE
ftr-473	720	3	1/35	CARDINAL
ftr-473	720	4	years	DATE
ftr-473	721	1	i) years	DATE
ftr-473	721	2	120%	PERCENT
ftr-473	721	3	greater than 100%	PERCENT
ftr-473	722	1	96	CARDINAL
ftr-473	723	1	79	CARDINAL
ftr-473	724	1	97	DATE
ftr-473	726	1	1993	DATE
ftr-473	728	1	103	CARDINAL
ftr-473	728	2	200,000	MONEY
ftr-473	729	1	98	CARDINAL
ftr-473	731	1	s. 1179,	ORG
ftr-473	731	2	93d	CARDINAL
ftr-473	732	1	702	CARDINAL
ftr-473	732	2	1973	DATE
ftr-473	732	3	senate finance committee	ORG
ftr-473	732	4	2:2	CARDINAL
ftr-473	732	5	415	CARDINAL
ftr-473	732	6	section 415(e	LAW
ftr-473	732	7	section 416(g).9	LAW
ftr-473	733	1	section 416(i)(1	LAW
ftr-473	733	2	414(q).'o	ORG
ftr-473	734	1	section 415(e	LAW
ftr-473	735	1	section 415	LAW
ftr-473	740	1	at least 25%	PERCENT
ftr-473	740	2	2%	PERCENT
ftr-473	741	1	senate	ORG
ftr-473	743	1	80	CARDINAL
ftr-473	743	2	1653	CARDINAL
ftr-473	743	3	curtis	PERSON
ftr-473	743	4	1656	DATE
ftr-473	744	1	1658	CARDINAL
ftr-473	744	2	nelson	PERSON
ftr-473	745	1	99	CARDINAL
ftr-473	746	1	23	CARDINAL
ftr-473	747	1	100	CARDINAL
ftr-473	748	1	at least one	CARDINAL
ftr-473	748	2	some years	DATE
ftr-473	751	1	a subsequent year	DATE
ftr-473	754	1	years	DATE
ftr-473	755	1	101	CARDINAL
ftr-473	756	1	congress	ORG
ftr-473	757	1	subcomm	PERSON
ftr-473	758	1	senate	ORG
ftr-473	760	1	80	CARDINAL
ftr-473	760	2	1704	DATE
ftr-473	760	3	buckley	PERSON
ftr-473	761	1	1706-07	DATE
ftr-473	761	2	1755	CARDINAL
ftr-473	761	3	bellmon	PERSON
ftr-473	761	4	1777-1780	DATE
ftr-473	761	5	thurmond	PERSON
ftr-473	762	1	94	CARDINAL
ftr-473	762	2	1994	DATE
ftr-473	762	3	98	CARDINAL
ftr-473	762	4	florida	GPE
ftr-473	764	1	section 415	LAW
ftr-473	764	2	section 415(e	LAW