id	sid	eid	entity	type
ftr-493	1	1	florida	GPE
ftr-493	1	2	lewis r. steinberg* i. introduction h. swaps a.	PERSON
ftr-493	1	3	1	CARDINAL
ftr-493	1	4	2	CARDINAL
ftr-493	2	1	3	CARDINAL
ftr-493	2	2	4	CARDINAL
ftr-493	2	3	5	CARDINAL
ftr-493	2	4	382	CARDINAL
ftr-493	2	5	a.	PERSON
ftr-493	2	6	267 267	CARDINAL
ftr-493	2	7	281 281 282 284 285	QUANTITY
ftr-493	2	8	296 296 297 298 302	QUANTITY
ftr-493	3	1	swaine & moore	ORG
ftr-493	3	2	new york	GPE
ftr-493	4	1	ny	GPE
ftr-493	5	1	new york city	GPE
ftr-493	5	2	november 16, 1992	DATE
ftr-493	6	1	mary f. cliff	PERSON
ftr-493	6	2	michael l. schier	PERSON
ftr-493	7	1	5	CARDINAL
ftr-493	7	2	florida	GPE
ftr-493	7	3	i. introduction	PERSON
ftr-493	7	4	the last decade	DATE
ftr-493	9	1	an estimated $3 billion	MONEY
ftr-493	9	2	19822	DATE
ftr-493	9	3	over $3.065 trillion	MONEY
ftr-493	9	4	the end of 1991	DATE
ftr-493	10	1	3	CARDINAL
ftr-493	10	2	$182 billion	MONEY
ftr-493	10	3	1987	DATE
ftr-493	10	4	$807 billion	MONEY
ftr-493	10	5	the end of 1991	DATE
ftr-493	12	1	the 1970s	DATE
ftr-493	12	2	u.s.	GPE
ftr-493	12	3	ginnie mae	ORG
ftr-493	12	4	freddie mac	ORG
ftr-493	12	5	first	ORDINAL
ftr-493	13	1	1983	DATE
ftr-493	13	2	freddie mac	ORG
ftr-493	14	1	cmos	ORG
ftr-493	14	2	1	CARDINAL
ftr-493	17	1	saul hansell	PERSON
ftr-493	17	2	aug. 1990	DATE
ftr-493	17	3	54	DATE
ftr-493	17	4	steven d. felgran	PERSON
ftr-493	17	5	new england	ORG
ftr-493	18	1	rev	PERSON
ftr-493	18	2	nov.-dec	ORG
ftr-493	18	3	1987	DATE
ftr-493	18	4	22	CARDINAL
ftr-493	19	1	2	CARDINAL
ftr-493	19	2	dec. 1, 1984	DATE
ftr-493	19	3	93	CARDINAL
ftr-493	19	4	94	DATE
ftr-493	20	1	3	CARDINAL
ftr-493	20	2	year end 1991 7 (1992	DATE
ftr-493	21	1	4.	CARDINAL
ftr-493	22	1	d.	NORP
ftr-493	23	1	$6 trillion	MONEY
ftr-493	23	2	275bn	MONEY
ftr-493	23	3	oct. 19, 1992	DATE
ftr-493	23	4	1	CARDINAL
ftr-493	24	1	the end of 1991	DATE
ftr-493	24	2	$5.7 trillion	MONEY
ftr-493	28	1	u.s.	GPE
ftr-493	28	2	sec	ORG
ftr-493	30	1	a half century	DATE
ftr-493	30	2	may 1992	DATE
ftr-493	31	1	6	CARDINAL
ftr-493	32	1	1	CARDINAL
ftr-493	32	2	tamar frankel	PERSON
ftr-493	32	3	3	CARDINAL
ftr-493	33	1	1:5	CARDINAL
ftr-493	34	1	provisions7	PERSON
ftr-493	34	2	1986	DATE
ftr-493	35	1	the mid-1980s	DATE
ftr-493	37	1	today	DATE
ftr-493	39	1	two	CARDINAL
ftr-493	44	1	section 246	LAW
ftr-493	44	2	section 382(h	LAW
ftr-493	45	1	iii explores	PERSON
ftr-493	46	1	merrill lynch	ORG
ftr-493	47	1	merrill lynch	ORG
ftr-493	47	2	three	CARDINAL
ftr-493	48	1	7	CARDINAL
ftr-493	49	1	christine pavel	PERSON
ftr-493	50	1	persp	PERSON
ftr-493	50	2	july-aug. 1986	DATE
ftr-493	51	1	16	CARDINAL
ftr-493	51	2	19931	DATE
ftr-493	51	3	florida	GPE
ftr-493	51	4	one	CARDINAL
ftr-493	52	1	the last few years	DATE
ftr-493	54	1	one	CARDINAL
ftr-493	56	1	one	CARDINAL
ftr-493	59	1	first	ORDINAL
ftr-493	67	1	9	CARDINAL
ftr-493	67	2	myron s. scholes & mark a. wolfson	PERSON
ftr-493	67	3	104-27 (	ORG
ftr-493	67	4	c. eugene steuerle	PERSON
ftr-493	67	5	1985	DATE
ftr-493	68	1	1:5	CARDINAL
ftr-493	69	1	swaps a.	PERSON
ftr-493	69	2	section 1.446-3(c)(1	LAW
ftr-493	69	3	56	CARDINAL
ftr-493	69	4	fed	ORG
ftr-493	71	1	31,350	CARDINAL
ftr-493	71	2	1991	DATE
ftr-493	71	3	one	CARDINAL
ftr-493	72	1	b10	ORG
ftr-493	72	2	100	MONEY
ftr-493	72	3	10%	PERCENT
ftr-493	72	4	1,000	MONEY
ftr-493	72	5	december 31st of each year	DATE
ftr-493	72	6	1,000	MONEY
ftr-493	72	7	london	GPE
ftr-493	72	8	90-day	DATE
ftr-493	73	1	1,000	MONEY
ftr-493	73	2	10%	PERCENT
ftr-493	73	3	90-day	DATE
ftr-493	75	1	2	CARDINAL
ftr-493	77	1	10	CARDINAL
ftr-493	79	1	11	CARDINAL
ftr-493	80	1	quarterly	DATE
ftr-493	80	2	10%	PERCENT
ftr-493	80	3	each quarter	DATE
ftr-493	81	1	only one	CARDINAL
ftr-493	81	2	each year	DATE
ftr-493	82	1	12	CARDINAL
ftr-493	83	1	10%	PERCENT
ftr-493	84	1	90-day	DATE
ftr-493	86	1	19931	DATE
ftr-493	86	2	florida	GPE
ftr-493	87	1	1,000	MONEY
ftr-493	87	2	u.s.	GPE
ftr-493	87	3	treasury	ORG
ftr-493	87	4	10%	PERCENT
ftr-493	87	5	two years	DATE
ftr-493	88	1	the next two years	DATE
ftr-493	90	1	two-year	DATE
ftr-493	90	2	quarterly	DATE
ftr-493	90	3	90-day	DATE
ftr-493	90	4	1,000	MONEY
ftr-493	90	5	u.s.	GPE
ftr-493	90	6	the end of two years	DATE
ftr-493	91	1	a given year	DATE
ftr-493	91	2	110	MONEY
ftr-493	91	3	11%	PERCENT
ftr-493	91	4	1,000	MONEY
ftr-493	91	5	10	MONEY
ftr-493	91	6	110	MONEY
ftr-493	91	7	minus $100	MONEY
ftr-493	92	1	100	MONEY
ftr-493	92	2	10%	PERCENT
ftr-493	92	3	1,000	MONEY
ftr-493	92	4	110	MONEY
ftr-493	92	5	any given year	DATE
ftr-493	92	6	90	MONEY
ftr-493	92	7	9%	PERCENT
ftr-493	92	8	1,000	MONEY
ftr-493	92	9	10	MONEY
ftr-493	92	10	90	MONEY
ftr-493	92	11	minus $100	MONEY
ftr-493	93	1	100	MONEY
ftr-493	93	2	100	MONEY
ftr-493	93	3	10	MONEY
ftr-493	93	4	90	MONEY
ftr-493	94	1	3	CARDINAL
ftr-493	94	2	the u.s. treasury	ORG
ftr-493	95	1	4	CARDINAL
ftr-493	95	2	each year	DATE
ftr-493	95	3	13	CARDINAL
ftr-493	96	1	100	MONEY
ftr-493	96	2	100	MONEY
ftr-493	96	3	each year	DATE
ftr-493	97	1	14	CARDINAL
ftr-493	98	1	1.988-5(a	CARDINAL
ftr-493	99	1	1.446-3	CARDINAL
ftr-493	99	2	56	DATE
ftr-493	101	1	31,350	CARDINAL
ftr-493	101	2	1991	DATE
ftr-493	102	1	1:5	CARDINAL
ftr-493	103	1	each year	DATE
ftr-493	103	2	such year	DATE
ftr-493	104	1	'6	ORG
ftr-493	105	1	the same each year	DATE
ftr-493	106	1	u.s.	GPE
ftr-493	106	2	treasury	ORG
ftr-493	106	3	section 103	LAW
ftr-493	106	4	' 7	DATE
ftr-493	106	5	each year	DATE
ftr-493	106	6	that year	DATE
ftr-493	107	1	100	MONEY
ftr-493	107	2	each year	DATE
ftr-493	108	1	a given year	DATE
ftr-493	108	2	110	MONEY
ftr-493	108	3	the year	DATE
ftr-493	108	4	10	MONEY
ftr-493	109	1	100	MONEY
ftr-493	109	2	only $10	MONEY
ftr-493	109	3	100	MONEY
ftr-493	109	4	that year	DATE
ftr-493	110	1	90	MONEY
ftr-493	110	2	the year	DATE
ftr-493	110	3	10	MONEY
ftr-493	110	4	100	MONEY
ftr-493	110	5	10	MONEY
ftr-493	110	6	the year	DATE
ftr-493	110	7	100	MONEY
ftr-493	110	8	' 8	DATE
ftr-493	112	1	1.446-3(e)(1	CARDINAL
ftr-493	112	2	56	CARDINAL
ftr-493	114	1	31,350	CARDINAL
ftr-493	114	2	1991	DATE
ftr-493	115	1	any year	DATE
ftr-493	115	2	any year	DATE
ftr-493	116	1	16	CARDINAL
ftr-493	117	1	si 10	ORG
ftr-493	118	1	i0	ORG
ftr-493	118	2	si10	PRODUCT
ftr-493	118	3	si00	PRODUCT
ftr-493	119	1	110	MONEY
ftr-493	121	1	10	MONEY
ftr-493	121	2	90	MONEY
ftr-493	121	3	minus $100	MONEY
ftr-493	121	4	100	MONEY
ftr-493	122	1	17	CARDINAL
ftr-493	122	2	section 162	LAW
ftr-493	122	3	section 212	LAW
ftr-493	123	1	18	CARDINAL
ftr-493	124	1	13	CARDINAL
ftr-493	124	2	100	MONEY
ftr-493	124	3	each year	DATE
ftr-493	124	4	100	MONEY
ftr-493	124	5	100	MONEY
ftr-493	124	6	100	MONEY
ftr-493	124	7	1993	DATE
ftr-493	125	1	florida	GPE
ftr-493	125	2	second	ORDINAL
ftr-493	125	3	first	ORDINAL
ftr-493	125	4	two	CARDINAL
ftr-493	126	1	one	CARDINAL
ftr-493	126	2	10%	PERCENT
ftr-493	127	1	9	CARDINAL
ftr-493	127	2	one	CARDINAL
ftr-493	128	1	1276-1278	CARDINAL
ftr-493	128	2	bond2	ORG
ftr-493	128	3	bond,22	GPE
ftr-493	130	1	january 1 of year 1	DATE
ftr-493	130	2	u.s.	GPE
ftr-493	130	3	treasury	ORG
ftr-493	130	4	two years	DATE
ftr-493	130	5	5%	PERCENT
ftr-493	130	6	10%	PERCENT
ftr-493	131	1	treasury	ORG
ftr-493	131	2	10%	PERCENT
ftr-493	131	3	100	MONEY
ftr-493	133	1	19	CARDINAL
ftr-493	133	2	1.988-5(a	CARDINAL
ftr-493	134	1	each year	DATE
ftr-493	135	1	20	CARDINAL
ftr-493	135	2	section 1278(a)(2	LAW
ftr-493	136	1	21	CARDINAL
ftr-493	136	2	irc § 1276(a	ORG
ftr-493	138	1	22	CARDINAL
ftr-493	140	1	scholes & wolfson	ORG
ftr-493	140	2	supra	PERSON
ftr-493	140	3	9	CARDINAL
ftr-493	140	4	23	CARDINAL
ftr-493	142	1	1:5	CARDINAL
ftr-493	142	2	two years	DATE
ftr-493	142	3	1,000	MONEY
ftr-493	142	4	5%	PERCENT
ftr-493	142	5	50.00	MONEY
ftr-493	142	6	approximately $913.22	MONEY
ftr-493	142	7	86.78	MONEY
ftr-493	143	1	two-year	DATE
ftr-493	143	2	913.22	MONEY
ftr-493	143	3	50.00	MONEY
ftr-493	143	4	december 31st of year 1	DATE
ftr-493	143	5	136.78	MONEY
ftr-493	143	6	december 31st of year 2	DATE
ftr-493	143	7	march 31st, june 30th	DATE
ftr-493	143	8	september 30th	DATE
ftr-493	143	9	december 31st	DATE
ftr-493	143	10	each year	DATE
ftr-493	143	11	913.22	MONEY
ftr-493	143	12	90day	CARDINAL
ftr-493	143	13	the first day	DATE
ftr-493	143	14	second	ORDINAL
ftr-493	144	1	4	CARDINAL
ftr-493	145	1	each year	DATE
ftr-493	145	2	year 1	DATE
ftr-493	145	3	1	CARDINAL
ftr-493	145	4	2	CARDINAL
ftr-493	145	5	41.323	CARDINAL
ftr-493	145	6	3	CARDINAL
ftr-493	145	7	minus $91.3226	MONEY
ftr-493	145	8	24	CARDINAL
ftr-493	146	1	10%	PERCENT
ftr-493	147	1	the first year's	DATE
ftr-493	147	2	5.475%	PERCENT
ftr-493	147	3	913.22	MONEY
ftr-493	148	1	the first year	DATE
ftr-493	148	2	10%	PERCENT
ftr-493	148	3	the second year	DATE
ftr-493	149	1	the first year	DATE
ftr-493	149	2	91.32	MONEY
ftr-493	149	3	10%	PERCENT
ftr-493	149	4	913.22	MONEY
ftr-493	149	5	50.00	MONEY
ftr-493	149	6	5.475%	PERCENT
ftr-493	149	7	913.22	MONEY
ftr-493	149	8	41.32	MONEY
ftr-493	149	9	the second year	DATE
ftr-493	149	10	913.22	MONEY
ftr-493	149	11	954.54	MONEY
ftr-493	150	1	the end of year 2	DATE
ftr-493	150	2	95.45	MONEY
ftr-493	150	3	10%	PERCENT
ftr-493	150	4	954.54	MONEY
ftr-493	150	5	41.32	MONEY
ftr-493	150	6	year 1	DATE
ftr-493	151	1	136.78	MONEY
ftr-493	154	1	1.446-3(e)(3)hii)(a	CARDINAL
ftr-493	154	2	56	CARDINAL
ftr-493	156	1	31,350	CARDINAL
ftr-493	156	2	1991	DATE
ftr-493	156	3	91.32	MONEY
ftr-493	156	4	95.45	MONEY
ftr-493	156	5	year 2 (i.e.	DATE
ftr-493	156	6	year 2	DATE
ftr-493	156	7	each year	DATE
ftr-493	156	8	that year	DATE
ftr-493	158	1	section 1.446-3(e)(1	LAW
ftr-493	158	2	each year	DATE
ftr-493	159	1	25	CARDINAL
ftr-493	160	1	10%	PERCENT
ftr-493	160	2	s913.22	ORG
ftr-493	160	3	91.32	MONEY
ftr-493	160	4	s50.00	ORG
ftr-493	161	1	26	CARDINAL
ftr-493	162	1	each year	DATE
ftr-493	163	1	supra	PERSON
ftr-493	163	2	24	CARDINAL
ftr-493	163	3	19931	DATE
ftr-493	164	1	florida	GPE
ftr-493	164	2	year 2	DATE
ftr-493	164	3	1	CARDINAL
ftr-493	164	4	2	CARDINAL
ftr-493	164	5	3	CARDINAL
ftr-493	164	6	50.00	MONEY
ftr-493	164	7	95.4528	MONEY
ftr-493	164	8	two-year	DATE
ftr-493	165	1	year 1	DATE
ftr-493	165	2	1	CARDINAL
ftr-493	165	3	2	CARDINAL
ftr-493	165	4	3	CARDINAL
ftr-493	165	5	2	CARDINAL
ftr-493	165	6	1	CARDINAL
ftr-493	165	7	2	CARDINAL
ftr-493	165	8	3	CARDINAL
ftr-493	165	9	50.00	MONEY
ftr-493	165	10	minus $91.3229	MONEY
ftr-493	165	11	minus $41.32	MONEY
ftr-493	165	12	50.00	MONEY
ftr-493	165	13	95.4530	MONEY
ftr-493	165	14	41.3331	MONEY
ftr-493	165	15	two-year	DATE
ftr-493	166	1	41.32	MONEY
ftr-493	166	2	year 1	DATE
ftr-493	166	3	year 2	DATE
ftr-493	167	1	41.32	MONEY
ftr-493	168	1	10%	PERCENT
ftr-493	168	2	954.54	MONEY
ftr-493	168	3	913.22	MONEY
ftr-493	168	4	41.32	MONEY
ftr-493	168	5	year 1	DATE
ftr-493	168	6	95.45	MONEY
ftr-493	168	7	50.00	MONEY
ftr-493	169	1	28	CARDINAL
ftr-493	170	1	supra	PERSON
ftr-493	170	2	24	CARDINAL
ftr-493	170	3	29	CARDINAL
ftr-493	171	1	supra	PERSON
ftr-493	171	2	24	CARDINAL
ftr-493	171	3	30	CARDINAL
ftr-493	172	1	supra	PERSON
ftr-493	172	2	24	CARDINAL
ftr-493	174	1	between $41.32 and $41.33	MONEY
ftr-493	175	1	1:5	CARDINAL
ftr-493	175	2	year 2	DATE
ftr-493	179	1	4	CARDINAL
ftr-493	180	1	32	DATE
ftr-493	181	1	at least $41.32	MONEY
ftr-493	181	2	41.32	MONEY
ftr-493	182	1	year 1	DATE
ftr-493	182	2	less than $41.32	MONEY
ftr-493	183	1	only two years	DATE
ftr-493	183	2	one-year	DATE
ftr-493	186	1	33	CARDINAL
ftr-493	187	1	second	ORDINAL
ftr-493	188	1	34	CARDINAL
ftr-493	191	1	section 1278	LAW
ftr-493	193	1	19931	CARDINAL
ftr-493	193	2	florida	GPE
ftr-493	193	3	congress	ORG
ftr-493	193	4	section 1.446-3	LAW
ftr-493	193	5	56	DATE
ftr-493	195	1	31,350	CARDINAL
ftr-493	195	2	1991	DATE
ftr-493	197	1	35	CARDINAL
ftr-493	199	1	432	CARDINAL
ftr-493	199	2	2d	CARDINAL
ftr-493	200	1	2	CARDINAL
ftr-493	200	2	1170	CARDINAL
ftr-493	200	3	1984	DATE
ftr-493	201	1	36	CARDINAL
ftr-493	203	1	1.446-3(e)(3)(ii)(b	CARDINAL
ftr-493	203	2	56	CARDINAL
ftr-493	205	1	31,350	CARDINAL
ftr-493	205	2	1991	DATE
ftr-493	207	1	1.446-3(e)(3)(ii)(d	QUANTITY
ftr-493	207	2	congress	ORG
ftr-493	208	1	two	CARDINAL
ftr-493	209	1	first	ORDINAL
ftr-493	209	2	103	CARDINAL
ftr-493	210	1	103	CARDINAL
ftr-493	214	1	second	ORDINAL
ftr-493	214	2	section 1286	LAW
ftr-493	218	1	section 1286(d	LAW
ftr-493	218	2	103	CARDINAL
ftr-493	218	3	100%	PERCENT
ftr-493	221	1	1:5	CARDINAL
ftr-493	221	2	section 1277	LAW
ftr-493	223	1	37	CARDINAL
ftr-493	226	1	38	CARDINAL
ftr-493	228	1	432	CARDINAL
ftr-493	228	2	35	CARDINAL
ftr-493	228	3	39	DATE
ftr-493	230	1	40	CARDINAL
ftr-493	232	1	1.446-3(e)(4)(iii	CARDINAL
ftr-493	232	2	56	CARDINAL
ftr-493	234	1	31.350	CARDINAL
ftr-493	234	2	1991	DATE
ftr-493	236	1	1.861-9t(b	DATE
ftr-493	237	1	41	CARDINAL
ftr-493	238	1	section 1.446-3	LAW
ftr-493	238	2	56	CARDINAL
ftr-493	240	1	31,350	CARDINAL
ftr-493	240	2	1991	DATE
ftr-493	242	1	4.13	MONEY
ftr-493	242	2	a's year	DATE
ftr-493	242	3	2	CARDINAL
ftr-493	242	4	10%	PERCENT
ftr-493	242	5	41.32	MONEY
ftr-493	242	6	year 1	DATE
ftr-493	242	7	year 2	DATE
ftr-493	245	1	1.446-3(e)(4)(iii	CARDINAL
ftr-493	248	1	section 1277	LAW
ftr-493	249	1	a taxable year	DATE
ftr-493	250	1	the taxable year	DATE
ftr-493	253	1	50	MONEY
ftr-493	253	2	50	MONEY
ftr-493	253	3	any given year	DATE
ftr-493	254	1	10%	PERCENT
ftr-493	254	2	earlier years	DATE
ftr-493	254	3	500	MONEY
ftr-493	255	1	second	ORDINAL
ftr-493	259	1	19931	DATE
ftr-493	259	2	florida	GPE
ftr-493	259	3	section 1277	LAW
ftr-493	260	1	section 1092	LAW
ftr-493	261	1	1981	DATE
ftr-493	266	1	section 1092(a	LAW
ftr-493	267	1	1 or	CARDINAL
ftr-493	267	2	1 or	CARDINAL
ftr-493	267	3	1	CARDINAL
ftr-493	268	1	year	DATE
ftr-493	268	2	section 1092(a	LAW
ftr-493	269	1	section 1092(d)(2	LAW
ftr-493	270	1	section 1092(d)(1	LAW
ftr-493	271	1	section 1092(c)(2	LAW
ftr-493	271	2	1	CARDINAL
ftr-493	271	3	more other	CARDINAL
ftr-493	271	4	42	CARDINAL
ftr-493	273	1	supra	PERSON
ftr-493	273	2	32	CARDINAL
ftr-493	274	1	43	CARDINAL
ftr-493	276	1	1:5	CARDINAL
ftr-493	277	1	section 1092	LAW
ftr-493	278	1	first	ORDINAL
ftr-493	278	2	section 1092	LAW
ftr-493	279	1	56	CARDINAL
ftr-493	281	1	31,350	CARDINAL
ftr-493	281	2	1991	DATE
ftr-493	283	1	section 1.1092(d)-l(b)(6	LAW
ftr-493	284	1	section 1.446-4(b	LAW
ftr-493	284	2	56	CARDINAL
ftr-493	286	1	31,350	CARDINAL
ftr-493	286	2	1991	DATE
ftr-493	286	3	section 1.1092(d)-l(b)(6	LAW
ftr-493	287	1	5	CARDINAL
ftr-493	287	2	this 44	DATE
ftr-493	288	1	section 1.446-4	LAW
ftr-493	289	1	45	CARDINAL
ftr-493	293	1	446	CARDINAL
ftr-493	293	2	1092	CARDINAL
ftr-493	293	3	56	DATE
ftr-493	295	1	31,350	CARDINAL
ftr-493	295	2	1991	DATE
ftr-493	298	1	19931	DATE
ftr-493	298	2	florida	GPE
ftr-493	298	3	section 1092	LAW
ftr-493	299	1	section 1092 regulations	LAW
ftr-493	299	2	section 1092	LAW
ftr-493	305	1	6	CARDINAL
ftr-493	305	2	section 1092(a	LAW
ftr-493	307	1	section 1092	LAW
ftr-493	309	1	section 1092	LAW
ftr-493	309	2	section 1234a(l	LAW
ftr-493	310	1	1092	CARDINAL
ftr-493	310	2	section 162	LAW
ftr-493	311	1	section 1.446-3	LAW
ftr-493	311	2	56	DATE
ftr-493	313	1	31,350	CARDINAL
ftr-493	313	2	1991	DATE
ftr-493	313	3	each taxable year	DATE
ftr-493	315	1	46	DATE
ftr-493	317	1	47	CARDINAL
ftr-493	318	1	regs	PERSON
ftr-493	320	1	1:5	CARDINAL
ftr-493	320	2	section 1.446-3(e)(1	LAW
ftr-493	320	3	56	CARDINAL
ftr-493	322	1	31,350	CARDINAL
ftr-493	322	2	1991	DATE
ftr-493	322	3	a taxable year	DATE
ftr-493	324	1	contracl4	NORP
ftr-493	328	1	section 1092.49	LAW
ftr-493	328	2	section 1.446-3(e)(4)(ii	LAW
ftr-493	331	1	0	CARDINAL
ftr-493	331	2	48	DATE
ftr-493	333	1	1.446-3(e)(6)(vi	CARDINAL
ftr-493	333	2	1-3	CARDINAL
ftr-493	333	3	56	CARDINAL
ftr-493	336	1	31,350	CARDINAL
ftr-493	336	2	1991	DATE
ftr-493	337	1	section 1092	LAW
ftr-493	337	2	section 1.446-3	LAW
ftr-493	338	1	49	CARDINAL
ftr-493	339	1	section 1092	LAW
ftr-493	340	1	section 1092 regulations	LAW
ftr-493	340	2	56	CARDINAL
ftr-493	340	3	fed	ORG
ftr-493	342	1	31,350	CARDINAL
ftr-493	342	2	1991	DATE
ftr-493	343	1	section 1092(a	LAW
ftr-493	343	2	one	CARDINAL
ftr-493	344	1	section 1234a	LAW
ftr-493	345	1	second	ORDINAL
ftr-493	345	2	first	ORDINAL
ftr-493	346	1	50	CARDINAL
ftr-493	347	1	1.446-3(e)(4)(ii	CARDINAL
ftr-493	347	2	56	CARDINAL
ftr-493	349	1	31.350	CARDINAL
ftr-493	349	2	1991	DATE
ftr-493	350	1	19931	DATE
ftr-493	350	2	florida	GPE
ftr-493	351	1	section 1.4463(e)(4)(ii	LAW
ftr-493	352	1	section 1.446-3(e)(4)(ii	LAW
ftr-493	352	2	section 1.446-3	LAW
ftr-493	352	3	section 1.446-3(e)(4)(v	LAW
ftr-493	354	1	4	CARDINAL
ftr-493	354	2	51	CARDINAL
ftr-493	357	1	1.446-3	CARDINAL
ftr-493	357	2	56	DATE
ftr-493	359	1	31,350	CARDINAL
ftr-493	359	2	1991	DATE
ftr-493	360	1	52	CARDINAL
ftr-493	362	1	53	CARDINAL
ftr-493	362	2	section 1.446-3(e)(4)(ii	LAW
ftr-493	362	3	56	CARDINAL
ftr-493	364	1	31,350	CARDINAL
ftr-493	364	2	1991	DATE
ftr-493	366	1	section 1.446-3(e)(4)(ii	LAW
ftr-493	367	1	50.00	MONEY
ftr-493	367	2	that year	DATE
ftr-493	368	1	91.32	MONEY
ftr-493	368	2	quarterly	DATE
ftr-493	368	3	913.22	MONEY
ftr-493	368	4	41.32	MONEY
ftr-493	368	5	the end of year 1	DATE
ftr-493	368	6	10%	PERCENT
ftr-493	368	7	the end of year 2	DATE
ftr-493	369	1	1:5	CARDINAL
ftr-493	369	2	two	CARDINAL
ftr-493	370	1	two	CARDINAL
ftr-493	370	2	4	CARDINAL
ftr-493	370	3	1	CARDINAL
ftr-493	371	1	recent years	DATE
ftr-493	374	1	the end of each month	DATE
ftr-493	374	2	that month	DATE
ftr-493	374	3	the preceding month	DATE
ftr-493	374	4	that month	DATE
ftr-493	375	1	each month	DATE
ftr-493	375	2	the month	DATE
ftr-493	375	3	30-day	DATE
ftr-493	375	4	the beginning of the month	DATE
ftr-493	376	1	6	CARDINAL
ftr-493	376	2	1,000x	MONEY
ftr-493	377	1	swap,5	CARDINAL
ftr-493	378	1	54	CARDINAL
ftr-493	379	1	one	CARDINAL
ftr-493	380	1	two	CARDINAL
ftr-493	381	1	55	CARDINAL
ftr-493	384	1	1.446-3(0	CARDINAL
ftr-493	386	1	56	CARDINAL
ftr-493	386	2	one	CARDINAL
ftr-493	387	1	57	CARDINAL
ftr-493	388	1	1993	DATE
ftr-493	388	2	florida	GPE
ftr-493	388	3	1,000x	MONEY
ftr-493	390	1	at least three	CARDINAL
ftr-493	390	2	a. first	ORG
ftr-493	391	1	second	ORDINAL
ftr-493	393	1	third	ORDINAL
ftr-493	393	2	section 243	LAW
ftr-493	395	1	three	CARDINAL
ftr-493	397	1	2.	CARDINAL
ftr-493	402	1	one	CARDINAL
ftr-493	403	1	58	CARDINAL
ftr-493	404	1	1:5	CARDINAL
ftr-493	409	1	any month	DATE
ftr-493	410	1	1,000x	MONEY
ftr-493	412	1	59	CARDINAL
ftr-493	413	1	aiken	GPE
ftr-493	413	2	indus.	GPE
ftr-493	414	1	56	CARDINAL
ftr-493	414	2	925	CARDINAL
ftr-493	414	3	1971	DATE
ftr-493	414	4	acq	ORG
ftr-493	414	5	1972-1	DATE
ftr-493	416	1	84	CARDINAL
ftr-493	416	2	1984-2	DATE
ftr-493	416	3	383	CARDINAL
ftr-493	418	1	89	CARDINAL
ftr-493	418	2	19892	DATE
ftr-493	419	1	275	CARDINAL
ftr-493	419	2	u.s.	GPE
ftr-493	419	3	u.s.	GPE
ftr-493	419	4	77	CARDINAL
ftr-493	419	5	1977-1	DATE
ftr-493	419	6	178	CARDINAL
ftr-493	420	1	60	CARDINAL
ftr-493	422	1	month-end	DATE
ftr-493	423	1	19931	DATE
ftr-493	423	2	florida	GPE
ftr-493	424	1	3	CARDINAL
ftr-493	424	2	each month	DATE
ftr-493	424	3	the month	DATE
ftr-493	426	1	61	CARDINAL
ftr-493	428	1	62	CARDINAL
ftr-493	429	1	1,000x	MONEY
ftr-493	433	1	63	CARDINAL
ftr-493	436	1	section 1091	LAW
ftr-493	436	2	a.	PERSON
ftr-493	438	1	first	ORDINAL
ftr-493	438	2	1:5	CARDINAL
ftr-493	438	3	section 1092	LAW
ftr-493	438	4	section 1.446-3(e	LAW
ftr-493	440	1	section 1092(d)(3)(a	LAW
ftr-493	440	2	section 1092(d)(3)(b	LAW
ftr-493	440	3	section 1092	LAW
ftr-493	441	1	section 1092(d)(3)(b	LAW
ftr-493	441	2	at least one	CARDINAL
ftr-493	442	1	section 1092	LAW
ftr-493	444	1	4	CARDINAL
ftr-493	445	1	swaps.-what	PERSON
ftr-493	448	1	11	CARDINAL
ftr-493	448	2	102d	CARDINAL
ftr-493	448	3	2d	DATE
ftr-493	449	1	3001	DATE
ftr-493	449	2	1992	DATE
ftr-493	449	3	last year	DATE
ftr-493	449	4	bush	PERSON
ftr-493	450	1	1.446-4	CARDINAL
ftr-493	450	2	56	DATE
ftr-493	452	1	31,350	CARDINAL
ftr-493	452	2	1991	DATE
ftr-493	453	1	clinton	PERSON
ftr-493	453	2	year-end	DATE
ftr-493	455	1	treasury	ORG
ftr-493	455	2	46	CARDINAL
ftr-493	455	3	feb. 1993	DATE
ftr-493	455	4	doc	ORG
ftr-493	455	5	93-2657	CARDINAL
ftr-493	455	6	mar. 1, 1993	DATE
ftr-493	456	1	second	ORDINAL
ftr-493	456	2	section 1091	ORG
ftr-493	457	1	64	CARDINAL
ftr-493	459	1	section 1092 states	LAW
ftr-493	459	2	congress	ORG
ftr-493	460	1	h.r.	PERSON
ftr-493	462	1	861	CARDINAL
ftr-493	462	2	2d	CARDINAL
ftr-493	463	1	908	CARDINAL
ftr-493	463	2	1984	DATE
ftr-493	464	1	65	CARDINAL
ftr-493	465	1	70%	PERCENT
ftr-493	465	2	19931	DATE
ftr-493	465	3	florida	GPE
ftr-493	467	1	drd	ORG
ftr-493	471	1	each month	DATE
ftr-493	471	2	1/12th	CARDINAL
ftr-493	471	3	yearly	DATE
ftr-493	471	4	1	CARDINAL
ftr-493	471	5	three-year	DATE
ftr-493	472	1	1	CARDINAL
ftr-493	472	2	year-to-year	DATE
ftr-493	472	3	the past ten years	DATE
ftr-493	472	4	1	CARDINAL
ftr-493	472	5	second	ORDINAL
ftr-493	472	6	2	CARDINAL
ftr-493	472	7	1	CARDINAL
ftr-493	473	1	2	CARDINAL
ftr-493	473	2	two	CARDINAL
ftr-493	474	1	first	ORDINAL
ftr-493	474	2	2	CARDINAL
ftr-493	475	1	70%	PERCENT
ftr-493	475	2	drd	ORG
ftr-493	476	1	66	CARDINAL
ftr-493	479	1	85th cong	ORG
ftr-493	480	1	14 (1957	DATE
ftr-493	481	1	432	CARDINAL
ftr-493	481	2	35	CARDINAL
ftr-493	481	3	1180	CARDINAL
ftr-493	482	1	67	CARDINAL
ftr-493	484	1	1:5	CARDINAL
ftr-493	484	2	second	ORDINAL
ftr-493	485	1	first	ORDINAL
ftr-493	486	1	9128050	DATE
ftr-493	486	2	4, 1991	DATE
ftr-493	491	1	drd	ORG
ftr-493	494	1	second	ORDINAL
ftr-493	494	2	2	CARDINAL
ftr-493	495	1	1	CARDINAL
ftr-493	497	1	1	CARDINAL
ftr-493	497	2	2	CARDINAL
ftr-493	497	3	1	CARDINAL
ftr-493	498	1	5	CARDINAL
ftr-493	499	1	19931	CARDINAL
ftr-493	499	2	florida	GPE
ftr-493	499	3	one	CARDINAL
ftr-493	502	1	scholes	PERSON
ftr-493	502	2	wolfson	PERSON
ftr-493	502	3	dividends.68	GPE
ftr-493	502	4	two	CARDINAL
ftr-493	502	5	1	CARDINAL
ftr-493	502	6	u.s.	GPE
ftr-493	503	1	2	CARDINAL
ftr-493	503	2	u.s.	GPE
ftr-493	504	1	first	ORDINAL
ftr-493	507	1	u.s.	GPE
ftr-493	507	2	counterparty	ORG
ftr-493	507	3	u.s.	GPE
ftr-493	507	4	section 1.446-3	LAW
ftr-493	507	5	1.863-7	CARDINAL
ftr-493	507	6	one	CARDINAL
ftr-493	507	7	68	CARDINAL
ftr-493	508	1	scholes & wolfson	ORG
ftr-493	508	2	supra	PERSON
ftr-493	508	3	9	CARDINAL
ftr-493	508	4	419	CARDINAL
ftr-493	508	5	69	CARDINAL
ftr-493	511	1	supra	PERSON
ftr-493	512	1	70	CARDINAL
ftr-493	513	1	u.s.	GPE
ftr-493	514	1	u.s.	GPE
ftr-493	516	1	1.863-7(b)(3	DATE
ftr-493	517	1	u.s.	GPE
ftr-493	518	1	1441(c)(1	CARDINAL
ftr-493	519	1	71	CARDINAL
ftr-493	519	2	u.s.	GPE
ftr-493	519	3	annual	DATE
ftr-493	519	4	u.s.	GPE
ftr-493	520	1	irc §§ 871(a	ORG
ftr-493	521	1	1:5	CARDINAL
ftr-493	522	1	section 1.4463(c)(1)(ii	LAW
ftr-493	522	2	non-u.s	GPE
ftr-493	522	3	u.s.	GPE
ftr-493	523	1	section 1.446-3	LAW
ftr-493	524	1	u.s.	GPE
ftr-493	526	1	u.s.	GPE
ftr-493	528	1	72	CARDINAL
ftr-493	529	1	1.446-3	CARDINAL
ftr-493	529	2	1.446-3(e)(4)(ii	CARDINAL
ftr-493	529	3	1.446-3(0	CARDINAL
ftr-493	531	1	1442(a	CARDINAL
ftr-493	532	1	73	CARDINAL
ftr-493	534	1	1.861-2(a)(7	CARDINAL
ftr-493	534	2	1.861-3(a)(6	DATE
ftr-493	535	1	1.871-7(b)(2	MONEY
ftr-493	536	1	1.881-2(b)(2	CARDINAL
ftr-493	537	1	1.1441-2(a)(1	CARDINAL
ftr-493	537	2	57	CARDINAL
ftr-493	539	1	860	CARDINAL
ftr-493	539	2	1992	DATE
ftr-493	540	1	74	CARDINAL
ftr-493	541	1	ford	ORG
ftr-493	544	1	two	CARDINAL
ftr-493	545	1	third	ORDINAL
ftr-493	546	1	1993	DATE
ftr-493	546	2	florida	GPE
ftr-493	549	1	section 1504(a)(5)(a	LAW
ftr-493	549	2	section 1504(a	LAW
ftr-493	550	1	6	CARDINAL
ftr-493	550	2	382(l)(3	CARDINAL
ftr-493	550	3	382	CARDINAL
ftr-493	550	4	non-u.s	ORG
ftr-493	554	1	75	CARDINAL
ftr-493	555	1	supra	PERSON
ftr-493	555	2	69	CARDINAL
ftr-493	556	1	76	DATE
ftr-493	558	1	1.1504-4	CARDINAL
ftr-493	563	1	1.1504-4(c)(4)(ii)(b)(2	MONEY
ftr-493	566	1	1:5	CARDINAL
ftr-493	569	1	u.s.	GPE
ftr-493	571	1	u.s.	GPE
ftr-493	573	1	first	ORDINAL
ftr-493	575	1	one	CARDINAL
ftr-493	575	2	about two	CARDINAL
ftr-493	575	3	three	CARDINAL
ftr-493	579	1	10%	PERCENT
ftr-493	580	1	79	CARDINAL
ftr-493	583	1	19931	DATE
ftr-493	583	2	florida	GPE
ftr-493	584	1	four	CARDINAL
ftr-493	585	1	second	ORDINAL
ftr-493	587	1	u.s.	GPE
ftr-493	587	2	80	CARDINAL
ftr-493	588	1	section 1058	LAW
ftr-493	588	2	no more than five	CARDINAL
ftr-493	591	1	1.1058-1(b)(3	CARDINAL
ftr-493	591	2	48	DATE
ftr-493	593	1	33,912	CARDINAL
ftr-493	593	2	1983	DATE
ftr-493	594	1	81	CARDINAL
ftr-493	596	1	82	CARDINAL
ftr-493	597	1	u.s.	GPE
ftr-493	598	1	u.s.	GPE
ftr-493	598	2	counterparty	ORG
ftr-493	598	3	u.s.	GPE
ftr-493	599	1	u.s.	GPE
ftr-493	600	1	the u.s. counterparty hedges	ORG
ftr-493	600	2	counterparty	ORG
ftr-493	600	3	u.s.	GPE
ftr-493	601	1	u.s.	GPE
ftr-493	601	2	u.s.	GPE
ftr-493	601	3	non-u.s	NORP
ftr-493	601	4	third	ORDINAL
ftr-493	603	1	1:5	CARDINAL
ftr-493	603	2	382	CARDINAL
ftr-493	604	1	america	GPE
ftr-493	604	2	section 382	LAW
ftr-493	605	1	section 382(h	LAW
ftr-493	609	1	one	CARDINAL
ftr-493	610	1	10	MONEY
ftr-493	610	2	third	ORDINAL
ftr-493	610	3	10	MONEY
ftr-493	610	4	10	MONEY
ftr-493	610	5	third	ORDINAL
ftr-493	610	6	10	MONEY
ftr-493	611	1	section 382(h	LAW
ftr-493	612	1	section 382(h	LAW
ftr-493	612	2	any year	DATE
ftr-493	612	3	five-year	DATE
ftr-493	613	1	new york	GPE
ftr-493	614	1	275	CARDINAL
ftr-493	614	2	12-16	CARDINAL
ftr-493	614	3	1992	DATE
ftr-493	615	1	83	CARDINAL
ftr-493	620	1	1.1092(d)-1	CARDINAL
ftr-493	620	2	56	CARDINAL
ftr-493	622	1	31,350	CARDINAL
ftr-493	622	2	1991	DATE
ftr-493	622	3	section 1092 and section 1234a	LAW
ftr-493	623	1	84	CARDINAL
ftr-493	624	1	10	MONEY
ftr-493	624	2	10	MONEY
ftr-493	625	1	19931	DATE
ftr-493	625	2	florida	GPE
ftr-493	625	3	annual	DATE
ftr-493	625	4	section 382(a	LAW
ftr-493	625	5	such year	DATE
ftr-493	625	6	that year	DATE
ftr-493	626	1	section 382(a	LAW
ftr-493	630	1	5	CARDINAL
ftr-493	630	2	five-year	DATE
ftr-493	634	1	section 382(h	LAW
ftr-493	635	1	section 382(h	LAW
ftr-493	635	2	85	CARDINAL
ftr-493	637	1	86	CARDINAL
ftr-493	639	1	1:5	CARDINAL
ftr-493	639	2	section 382(h	LAW
ftr-493	642	1	section 382(h	LAW
ftr-493	645	1	section 382(h)(6	LAW
ftr-493	647	1	section 382(h)(6	LAW
ftr-493	648	1	87	CARDINAL
ftr-493	651	1	9226026	CARDINAL
ftr-493	651	2	mar. 26. 1992	DATE
ftr-493	654	1	mar. 20, 1991	DATE
ftr-493	655	1	section 382(h)(6	LAW
ftr-493	656	1	88	CARDINAL
ftr-493	657	1	section 382(h	LAW
ftr-493	658	1	1993	DATE
ftr-493	658	2	florida	GPE
ftr-493	659	1	a.	PERSON
ftr-493	659	2	last year	DATE
ftr-493	659	3	financing week	DATE
ftr-493	659	4	merrill lynch	ORG
ftr-493	659	5	u.s.	GPE
ftr-493	659	6	two	CARDINAL
ftr-493	660	1	first	ORDINAL
ftr-493	660	2	approximately fifty percent	PERCENT
ftr-493	661	1	second	ORDINAL
ftr-493	662	1	89	CARDINAL
ftr-493	663	1	merrill	ORG
ftr-493	663	2	two	CARDINAL
ftr-493	663	3	aug. 3, 1992	DATE
ftr-493	663	4	1	CARDINAL
ftr-493	663	5	90	CARDINAL
ftr-493	665	1	91	CARDINAL
ftr-493	666	1	10	MONEY
ftr-493	666	2	4	MONEY
ftr-493	666	3	6	MONEY
ftr-493	669	1	100%	PERCENT
ftr-493	669	2	first	ORDINAL
ftr-493	670	1	92	CARDINAL
ftr-493	671	1	americus trust	ORG
ftr-493	671	2	the early 1980s	DATE
ftr-493	672	1	americus trust	ORG
ftr-493	672	2	american home products	ORG
ftr-493	672	3	dec. 1, 1986	DATE
ftr-493	673	1	today	DATE
ftr-493	675	1	301.7701	CARDINAL
ftr-493	675	2	3	CARDINAL
ftr-493	676	1	1:5	CARDINAL
ftr-493	678	1	three	CARDINAL
ftr-493	678	2	today	DATE
ftr-493	678	3	second	ORDINAL
ftr-493	678	4	4	CARDINAL
ftr-493	678	5	merrill lynch	ORG
ftr-493	679	1	merrill lynch	ORG
ftr-493	679	2	first	ORDINAL
ftr-493	680	1	two	CARDINAL
ftr-493	680	2	93	CARDINAL
ftr-493	681	1	first	ORDINAL
ftr-493	685	1	94	CARDINAL
ftr-493	686	1	one	CARDINAL
ftr-493	687	1	50%	PERCENT
ftr-493	687	2	esop	WORK_OF_ART
ftr-493	687	3	section 133	LAW
ftr-493	688	1	two	CARDINAL
ftr-493	688	2	one	CARDINAL
ftr-493	688	3	133	CARDINAL
ftr-493	688	4	section 133	LAW
ftr-493	690	1	19931	DATE
ftr-493	690	2	florida	GPE
ftr-493	691	1	100%	PERCENT
ftr-493	691	2	95	CARDINAL
ftr-493	693	1	two	CARDINAL
ftr-493	693	2	merrill lynch	ORG
ftr-493	694	1	second	ORDINAL
ftr-493	695	1	two	CARDINAL
ftr-493	697	1	one	CARDINAL
ftr-493	697	2	three	CARDINAL
ftr-493	697	3	chapter 1	LAW
ftr-493	697	4	671	CARDINAL
ftr-493	698	1	first	ORDINAL
ftr-493	698	2	two	CARDINAL
ftr-493	698	3	95	CARDINAL
ftr-493	704	1	96	CARDINAL
ftr-493	707	1	97	CARDINAL
ftr-493	709	1	1:5	CARDINAL
ftr-493	711	1	99	CARDINAL
ftr-493	713	1	2	CARDINAL
ftr-493	713	2	two	CARDINAL
ftr-493	714	1	one	CARDINAL
ftr-493	715	1	4	CARDINAL
ftr-493	715	2	856-859	CARDINAL
ftr-493	715	3	851	CARDINAL
ftr-493	715	4	section 7704	LAW
ftr-493	715	5	section 7701(i	LAW
ftr-493	717	1	98	CARDINAL
ftr-493	718	1	sears mortgage securities corporation	ORG
ftr-493	718	2	1983	DATE
ftr-493	718	3	100%	PERCENT
ftr-493	718	4	100%	PERCENT
ftr-493	718	5	second	ORDINAL
ftr-493	719	1	sears	ORG
ftr-493	721	1	section 704(b)-(c	LAW
ftr-493	723	1	301.7701-4	DATE
ftr-493	723	2	t.d	PERSON
ftr-493	723	3	8080	CARDINAL
ftr-493	723	4	1986-1	DATE
ftr-493	723	5	371	CARDINAL
ftr-493	723	6	99	CARDINAL
ftr-493	727	1	75-192	CARDINAL
ftr-493	727	2	1975-1	DATE
ftr-493	727	3	384	CARDINAL
ftr-493	728	1	100	CARDINAL
ftr-493	729	1	one	CARDINAL
ftr-493	729	2	19931	DATE
ftr-493	729	3	florida	GPE
ftr-493	730	1	1286	CARDINAL
ftr-493	730	2	section 1286	LAW
ftr-493	731	1	merrill lynch	ORG
ftr-493	732	1	2	CARDINAL
ftr-493	733	1	section 1286	LAW
ftr-493	733	2	4	CARDINAL
ftr-493	735	1	3	CARDINAL
ftr-493	736	1	3	CARDINAL
ftr-493	737	1	two	CARDINAL
ftr-493	737	2	one	CARDINAL
ftr-493	737	3	two	CARDINAL
ftr-493	740	1	92-32	CARDINAL
ftr-493	740	2	434	CARDINAL
ftr-493	742	1	irs	ORG
ftr-493	742	2	thomas j. lyden	PERSON
ftr-493	742	3	aug. 7, 1992	DATE
ftr-493	742	4	nissan	ORG
ftr-493	742	5	1992	DATE
ftr-493	742	6	oct. 1, 1992	DATE
ftr-493	743	1	101	CARDINAL
ftr-493	744	1	92	CARDINAL
ftr-493	744	2	americus trust	ORG
ftr-493	745	1	1:5	CARDINAL
ftr-493	745	2	one	CARDINAL
ftr-493	746	1	merrill lynch	ORG
ftr-493	746	2	3	CARDINAL
ftr-493	749	1	merrill lynch	ORG
ftr-493	750	1	merrill lynch	ORG
ftr-493	750	2	0 3	DATE
ftr-493	750	3	at least two	CARDINAL
ftr-493	750	4	four	CARDINAL
ftr-493	750	5	at least one	CARDINAL
ftr-493	750	6	at least one	CARDINAL
ftr-493	750	7	102	CARDINAL
ftr-493	752	1	william b. brannan	PERSON
ftr-493	753	1	1	CARDINAL
ftr-493	753	2	fla	GPE
ftr-493	754	1	197	CARDINAL
ftr-493	754	2	1993	DATE
ftr-493	755	1	103	CARDINAL
ftr-493	756	1	section 7704	LAW
ftr-493	756	2	at least 90%	PERCENT
ftr-493	757	1	7704(c)(3	CARDINAL
ftr-493	757	2	90%	PERCENT
ftr-493	758	1	104	CARDINAL
ftr-493	761	1	105	CARDINAL
ftr-493	762	1	1	CARDINAL
ftr-493	763	1	57	CARDINAL
ftr-493	765	1	32,472	CARDINAL
ftr-493	765	2	1992	DATE
ftr-493	767	1	proc	PERSON
ftr-493	768	1	89-12	CARDINAL
ftr-493	768	2	798	CARDINAL
ftr-493	768	3	proc	PERSON
ftr-493	769	1	91-13	CARDINAL
ftr-493	769	2	477	CARDINAL
ftr-493	770	1	92-33	CARDINAL
ftr-493	770	2	782	CARDINAL
ftr-493	771	1	proc	PERSON
ftr-493	772	1	92-87	CARDINAL
ftr-493	772	2	19931	DATE
ftr-493	772	3	florida	GPE
ftr-493	772	4	6 or	CARDINAL
ftr-493	772	5	at least one	CARDINAL
ftr-493	773	1	merrill lynch	ORG
ftr-493	773	2	one percent	PERCENT
ftr-493	774	1	9	CARDINAL
ftr-493	774	2	merrill lynch	ORG
ftr-493	774	3	merrill lynch	ORG
ftr-493	775	1	1992	DATE
ftr-493	775	2	42	CARDINAL
ftr-493	776	1	38	CARDINAL
ftr-493	777	1	92-88	CARDINAL
ftr-493	777	2	1992	DATE
ftr-493	777	3	42	CARDINAL
ftr-493	778	1	39	CARDINAL
ftr-493	779	1	106	CARDINAL
ftr-493	780	1	at least 20%	PERCENT
ftr-493	781	1	proc	PERSON
ftr-493	782	1	89-12	CARDINAL
ftr-493	782	2	105	CARDINAL
ftr-493	782	3	107	CARDINAL
ftr-493	783	1	proc	PERSON
ftr-493	784	1	92-33	CARDINAL
ftr-493	784	2	782	CARDINAL
ftr-493	785	1	at least 20%	PERCENT
ftr-493	788	1	301.7701	CARDINAL
ftr-493	790	1	108	CARDINAL
ftr-493	794	1	109	CARDINAL
ftr-493	795	1	the 1%	PERCENT
ftr-493	795	2	merrill lynch	ORG
ftr-493	795	3	at least 1%	PERCENT
ftr-493	796	1	1:5	CARDINAL
ftr-493	797	1	merrill lynch	ORG
ftr-493	797	2	drd	ORG
ftr-493	802	1	two	CARDINAL
ftr-493	803	1	first	ORDINAL
ftr-493	804	1	drd	ORG
ftr-493	804	2	drd	ORG
ftr-493	805	1	110	CARDINAL
ftr-493	807	1	drd	ORG
ftr-493	808	1	111	CARDINAL
ftr-493	809	1	100%	PERCENT
ftr-493	809	2	246a	NORP
ftr-493	810	1	section 246a(e	LAW
ftr-493	811	1	irc § 246a(a	ORG
ftr-493	812	1	60%	PERCENT
ftr-493	812	2	60%	PERCENT
ftr-493	812	3	drd	ORG
ftr-493	813	1	10	MONEY
ftr-493	813	2	4	MONEY
ftr-493	813	3	6	MONEY
ftr-493	813	4	19931	DATE
ftr-493	813	5	florida	GPE
ftr-493	813	6	section 246(c)(4)(c	LAW
ftr-493	814	1	section 246(c)(4)(c	LAW
ftr-493	814	2	46-day	DATE
ftr-493	814	3	section 246(c)(1)(a	LAW
ftr-493	814	4	1	CARDINAL
ftr-493	815	1	section 246(c)(1)(a	LAW
ftr-493	815	2	46-day	DATE
ftr-493	817	1	first	ORDINAL
ftr-493	817	2	only two	CARDINAL
ftr-493	818	1	2	CARDINAL
ftr-493	820	1	6	MONEY
ftr-493	820	2	only 40%	PERCENT
ftr-493	820	3	100%	PERCENT
ftr-493	820	4	minus 60%	PERCENT
ftr-493	820	5	10	MONEY
ftr-493	820	6	4	MONEY
ftr-493	820	7	6	MONEY
ftr-493	821	1	70%	PERCENT
ftr-493	821	2	2.80	MONEY
ftr-493	821	3	70%	PERCENT
ftr-493	821	4	4.00	MONEY
ftr-493	821	5	4.20	MONEY
ftr-493	821	6	70%	PERCENT
ftr-493	821	7	6.00	MONEY
ftr-493	822	1	more than 60%	PERCENT
ftr-493	823	1	section 246a(e	LAW
ftr-493	824	1	all $10	MONEY
ftr-493	824	2	7.00	MONEY
ftr-493	824	3	70%	PERCENT
ftr-493	824	4	10	MONEY
ftr-493	824	5	minus $2.80	MONEY
ftr-493	824	6	4.20	MONEY
ftr-493	824	7	drd	ORG
ftr-493	824	8	4.00	MONEY
ftr-493	824	9	3.00	MONEY
ftr-493	825	1	4.20	MONEY
ftr-493	826	1	60%	PERCENT
ftr-493	826	2	drd	ORG
ftr-493	827	1	112	CARDINAL
ftr-493	828	1	richmond	GPE
ftr-493	828	2	fredericksburg & potomac r.r. co.	ORG
ftr-493	828	3	90	CARDINAL
ftr-493	828	4	971	CARDINAL
ftr-493	828	5	bolinger-franklin lumber co.	ORG
ftr-493	829	1	7 b.t.a	QUANTITY
ftr-493	830	1	402	CARDINAL
ftr-493	830	2	1927	DATE
ftr-493	830	3	acq.	ORG
ftr-493	830	4	vii-1 c.b.	PERSON
ftr-493	830	5	4 1928	DATE
ftr-493	831	1	1:5	CARDINAL
ftr-493	831	2	second	ORDINAL
ftr-493	832	1	congress	ORG
ftr-493	833	1	t3	ORG
ftr-493	834	1	246a	NORP
ftr-493	834	2	100%	PERCENT
ftr-493	834	3	drd	ORG
ftr-493	834	4	4	CARDINAL
ftr-493	837	1	5	CARDINAL
ftr-493	839	1	113	CARDINAL
ftr-493	840	1	861	CARDINAL
ftr-493	840	2	98th	ORDINAL
ftr-493	840	3	2d	CARDINAL
ftr-493	841	1	818	CARDINAL
ftr-493	841	2	1984	DATE
ftr-493	842	1	section 246(c)(4)(a	LAW
ftr-493	842	2	supra	PERSON
ftr-493	842	3	95	CARDINAL
ftr-493	844	1	114	CARDINAL
ftr-493	847	1	66	CARDINAL
ftr-493	849	1	432	CARDINAL
ftr-493	850	1	supra	PERSON
ftr-493	850	2	35	CARDINAL
ftr-493	850	3	115	CARDINAL
ftr-493	851	1	100%7c	CARDINAL
ftr-493	853	1	1993j	DATE
ftr-493	853	2	florida	GPE
ftr-493	855	1	one	CARDINAL
ftr-493	856	1	one	CARDINAL
ftr-493	857	1	non-u.s	NORP
ftr-493	857	2	u.s.	GPE
ftr-493	857	3	u.s.	GPE
ftr-493	860	1	wall street america	LOC
ftr-493	861	1	1:5	CARDINAL