id	sid	tid	token	lemma	pos
ftr-350	1	1	florida	florida	PROPN
ftr-350	1	2	tax	tax	PROPN
ftr-350	1	3	review	review	PROPN
ftr-350	1	4	775	775	NUM
ftr-350	1	5	florida	florida	PROPN
ftr-350	1	6	tax	tax	NOUN
ftr-350	1	7	review	review	NOUN
ftr-350	1	8	volume	volume	NOUN
ftr-350	1	9	11	11	NUM
ftr-350	1	10	2012	2012	NUM
ftr-350	1	11	number	number	NOUN
ftr-350	1	12	10	10	NUM
ftr-350	1	13	a	a	DET
ftr-350	1	14	proposal	proposal	NOUN
ftr-350	1	15	for	for	ADP
ftr-350	1	16	taking	take	VERB
ftr-350	1	17	the	the	DET
ftr-350	1	18	complexities	complexity	NOUN
ftr-350	1	19	out	out	ADP
ftr-350	1	20	of	of	ADP
ftr-350	1	21	taxing	tax	VERB
ftr-350	1	22	u.s	u.s	PROPN
ftr-350	1	23	.	.	PROPN
ftr-350	1	24	retirement	retirement	NOUN
ftr-350	1	25	distributions	distribution	NOUN
ftr-350	1	26	to	to	ADP
ftr-350	1	27	foreign	foreign	ADJ
ftr-350	1	28	nationals	national	NOUN
ftr-350	1	29	by	by	ADP
ftr-350	1	30	cynthia	cynthia	PROPN
ftr-350	1	31	blum	blum	PROPN
ftr-350	1	32	*	*	PROPN
ftr-350	1	33	paula	paula	PROPN
ftr-350	1	34	n.	n.	PROPN
ftr-350	1	35	singer	singer	NOUN
ftr-350	1	36	*	*	PUNCT
ftr-350	1	37	*	*	PUNCT
ftr-350	1	38	abstract	abstract	ADV
ftr-350	1	39	as	as	SCONJ
ftr-350	1	40	the	the	DET
ftr-350	1	41	global	global	ADJ
ftr-350	1	42	mobility	mobility	NOUN
ftr-350	1	43	of	of	ADP
ftr-350	1	44	workers	worker	NOUN
ftr-350	1	45	increases	increase	NOUN
ftr-350	1	46	,	,	PUNCT
ftr-350	1	47	more	more	ADJ
ftr-350	1	48	and	and	CCONJ
ftr-350	1	49	more	more	ADJ
ftr-350	1	50	foreign	foreign	ADJ
ftr-350	1	51	nationals	national	NOUN
ftr-350	1	52	participate	participate	VERB
ftr-350	1	53	in	in	ADP
ftr-350	1	54	u.s	u.s	PROPN
ftr-350	1	55	.	.	PROPN
ftr-350	1	56	retirement	retirement	NOUN
ftr-350	1	57	plans	plan	NOUN
ftr-350	1	58	and	and	CCONJ
ftr-350	1	59	eventually	eventually	ADV
ftr-350	1	60	receive	receive	VERB
ftr-350	1	61	payments	payment	NOUN
ftr-350	1	62	from	from	ADP
ftr-350	1	63	these	these	DET
ftr-350	1	64	plans	plan	NOUN
ftr-350	1	65	.	.	PUNCT
ftr-350	2	1	the	the	DET
ftr-350	2	2	current	current	ADJ
ftr-350	2	3	system	system	NOUN
ftr-350	2	4	for	for	ADP
ftr-350	2	5	u.s	u.s	PROPN
ftr-350	2	6	.	.	PROPN
ftr-350	2	7	taxation	taxation	NOUN
ftr-350	2	8	of	of	ADP
ftr-350	2	9	these	these	DET
ftr-350	2	10	payments	payment	NOUN
ftr-350	2	11	is	be	AUX
ftr-350	2	12	exceedingly	exceedingly	ADV
ftr-350	2	13	complex	complex	ADJ
ftr-350	2	14	and	and	CCONJ
ftr-350	2	15	uncertain	uncertain	ADJ
ftr-350	2	16	.	.	PUNCT
ftr-350	3	1	an	an	DET
ftr-350	3	2	elderly	elderly	ADJ
ftr-350	3	3	recipient	recipient	NOUN
ftr-350	3	4	of	of	ADP
ftr-350	3	5	these	these	DET
ftr-350	3	6	payments	payment	NOUN
ftr-350	3	7	living	live	VERB
ftr-350	3	8	outside	outside	ADP
ftr-350	3	9	the	the	DET
ftr-350	3	10	u.s	u.s	PROPN
ftr-350	3	11	.	.	PROPN
ftr-350	3	12	finds	find	VERB
ftr-350	3	13	it	it	PRON
ftr-350	3	14	difficult	difficult	ADJ
ftr-350	3	15	and	and	CCONJ
ftr-350	3	16	expensive	expensive	ADJ
ftr-350	3	17	to	to	PART
ftr-350	3	18	obtain	obtain	VERB
ftr-350	3	19	the	the	DET
ftr-350	3	20	tax	tax	NOUN
ftr-350	3	21	advice	advice	NOUN
ftr-350	3	22	necessary	necessary	ADJ
ftr-350	3	23	for	for	ADP
ftr-350	3	24	filing	file	VERB
ftr-350	3	25	an	an	DET
ftr-350	3	26	accurate	accurate	ADJ
ftr-350	3	27	nonresident	nonresident	ADJ
ftr-350	3	28	form	form	NOUN
ftr-350	3	29	1040nr	1040nr	NOUN
ftr-350	3	30	.	.	PUNCT
ftr-350	4	1	as	as	ADP
ftr-350	4	2	a	a	DET
ftr-350	4	3	result	result	NOUN
ftr-350	4	4	,	,	PUNCT
ftr-350	4	5	many	many	ADJ
ftr-350	4	6	do	do	AUX
ftr-350	4	7	not	not	PART
ftr-350	4	8	file	file	VERB
ftr-350	4	9	the	the	DET
ftr-350	4	10	return	return	NOUN
ftr-350	4	11	,	,	PUNCT
ftr-350	4	12	and	and	CCONJ
ftr-350	4	13	few	few	ADJ
ftr-350	4	14	are	be	AUX
ftr-350	4	15	likely	likely	ADJ
ftr-350	4	16	to	to	PART
ftr-350	4	17	be	be	AUX
ftr-350	4	18	contacted	contact	VERB
ftr-350	4	19	by	by	ADP
ftr-350	4	20	the	the	DET
ftr-350	4	21	irs	irs	PROPN
ftr-350	4	22	.	.	PUNCT
ftr-350	5	1	whatever	whatever	DET
ftr-350	5	2	tax	tax	NOUN
ftr-350	5	3	,	,	PUNCT
ftr-350	5	4	if	if	SCONJ
ftr-350	5	5	any	any	PRON
ftr-350	5	6	,	,	PUNCT
ftr-350	5	7	was	be	AUX
ftr-350	5	8	withheld	withhold	VERB
ftr-350	5	9	by	by	ADP
ftr-350	5	10	the	the	DET
ftr-350	5	11	payer	payer	NOUN
ftr-350	5	12	becomes	become	VERB
ftr-350	5	13	by	by	ADP
ftr-350	5	14	default	default	NOUN
ftr-350	5	15	the	the	DET
ftr-350	5	16	final	final	ADJ
ftr-350	5	17	tax	tax	NOUN
ftr-350	5	18	,	,	PUNCT
ftr-350	5	19	even	even	ADV
ftr-350	5	20	though	though	SCONJ
ftr-350	5	21	it	it	PRON
ftr-350	5	22	is	be	AUX
ftr-350	5	23	unlikely	unlikely	ADJ
ftr-350	5	24	to	to	PART
ftr-350	5	25	correspond	correspond	VERB
ftr-350	5	26	with	with	ADP
ftr-350	5	27	the	the	DET
ftr-350	5	28	actual	actual	ADJ
ftr-350	5	29	tax	tax	NOUN
ftr-350	5	30	liability	liability	NOUN
ftr-350	5	31	prescribed	prescribe	VERB
ftr-350	5	32	by	by	ADP
ftr-350	5	33	congress	congress	PROPN
ftr-350	5	34	and	and	CCONJ
ftr-350	5	35	the	the	DET
ftr-350	5	36	applicable	applicable	ADJ
ftr-350	5	37	u.s	u.s	PROPN
ftr-350	5	38	.	.	PROPN
ftr-350	5	39	treaty	treaty	NOUN
ftr-350	5	40	.	.	PUNCT
ftr-350	6	1	moreover	moreover	ADV
ftr-350	6	2	,	,	PUNCT
ftr-350	6	3	foreign	foreign	ADJ
ftr-350	6	4	recipients	recipient	NOUN
ftr-350	6	5	are	be	AUX
ftr-350	6	6	often	often	ADV
ftr-350	6	7	able	able	ADJ
ftr-350	6	8	to	to	PART
ftr-350	6	9	avoid	avoid	VERB
ftr-350	6	10	disclosure	disclosure	NOUN
ftr-350	6	11	of	of	ADP
ftr-350	6	12	their	their	PRON
ftr-350	6	13	payments	payment	NOUN
ftr-350	6	14	to	to	ADP
ftr-350	6	15	tax	tax	NOUN
ftr-350	6	16	authorities	authority	NOUN
ftr-350	6	17	in	in	ADP
ftr-350	6	18	their	their	PRON
ftr-350	6	19	home	home	NOUN
ftr-350	6	20	countries	country	NOUN
ftr-350	6	21	.	.	PUNCT
ftr-350	7	1	we	we	PRON
ftr-350	7	2	recommend	recommend	VERB
ftr-350	7	3	a	a	DET
ftr-350	7	4	new	new	ADJ
ftr-350	7	5	system	system	NOUN
ftr-350	7	6	for	for	ADP
ftr-350	7	7	taxing	tax	VERB
ftr-350	7	8	retirement	retirement	NOUN
ftr-350	7	9	payments	payment	NOUN
ftr-350	7	10	to	to	ADP
ftr-350	7	11	foreign	foreign	ADJ
ftr-350	7	12	nationals	national	NOUN
ftr-350	7	13	that	that	PRON
ftr-350	7	14	would	would	AUX
ftr-350	7	15	alleviate	alleviate	VERB
ftr-350	7	16	these	these	DET
ftr-350	7	17	serious	serious	ADJ
ftr-350	7	18	administrative	administrative	ADJ
ftr-350	7	19	burdens	burden	NOUN
ftr-350	7	20	.	.	PUNCT
ftr-350	8	1	under	under	ADP
ftr-350	8	2	our	our	PRON
ftr-350	8	3	proposal	proposal	NOUN
ftr-350	8	4	,	,	PUNCT
ftr-350	8	5	congress	congress	PROPN
ftr-350	8	6	would	would	AUX
ftr-350	8	7	establish	establish	VERB
ftr-350	8	8	two	two	NUM
ftr-350	8	9	withholding	withholding	NOUN
ftr-350	8	10	rates	rate	NOUN
ftr-350	8	11	for	for	ADP
ftr-350	8	12	these	these	DET
ftr-350	8	13	distributions	distribution	NOUN
ftr-350	8	14	:	:	PUNCT
ftr-350	8	15	a	a	DET
ftr-350	8	16	low	low	ADJ
ftr-350	8	17	rate	rate	NOUN
ftr-350	8	18	of	of	ADP
ftr-350	8	19	15	15	NUM
ftr-350	8	20	%	%	NOUN
ftr-350	8	21	for	for	ADP
ftr-350	8	22	periodic	periodic	ADJ
ftr-350	8	23	distributions	distribution	NOUN
ftr-350	8	24	or	or	CCONJ
ftr-350	8	25	minimum	minimum	NOUN
ftr-350	8	26	required	require	VERB
ftr-350	8	27	distributions	distribution	NOUN
ftr-350	8	28	;	;	PUNCT
ftr-350	8	29	and	and	CCONJ
ftr-350	8	30	a	a	DET
ftr-350	8	31	30	30	NUM
ftr-350	8	32	percent	percent	NOUN
ftr-350	8	33	rate	rate	NOUN
ftr-350	8	34	for	for	ADP
ftr-350	8	35	other	other	ADJ
ftr-350	8	36	lump	lump	NOUN
ftr-350	8	37	sum	sum	NOUN
ftr-350	8	38	distributions	distribution	NOUN
ftr-350	8	39	,	,	PUNCT
ftr-350	8	40	which	which	PRON
ftr-350	8	41	are	be	AUX
ftr-350	8	42	most	most	ADV
ftr-350	8	43	conducive	conducive	ADJ
ftr-350	8	44	to	to	ADP
ftr-350	8	45	avoiding	avoid	VERB
ftr-350	8	46	home	home	NOUN
ftr-350	8	47	country	country	NOUN
ftr-350	8	48	tax	tax	NOUN
ftr-350	8	49	and	and	CCONJ
ftr-350	8	50	depleting	deplete	VERB
ftr-350	8	51	retirement	retirement	NOUN
ftr-350	8	52	savings	saving	NOUN
ftr-350	8	53	.	.	PUNCT
ftr-350	9	1	the	the	DET
ftr-350	9	2	30	30	NUM
ftr-350	9	3	percent	percent	NOUN
ftr-350	9	4	withholding	withholding	NOUN
ftr-350	9	5	rate	rate	NOUN
ftr-350	9	6	would	would	AUX
ftr-350	9	7	also	also	ADV
ftr-350	9	8	apply	apply	VERB
ftr-350	9	9	whenever	whenever	SCONJ
ftr-350	9	10	a	a	DET
ftr-350	9	11	payee	payee	NOUN
ftr-350	9	12	fails	fail	VERB
ftr-350	9	13	to	to	PART
ftr-350	9	14	provide	provide	VERB
ftr-350	9	15	documentation	documentation	NOUN
ftr-350	9	16	of	of	ADP
ftr-350	9	17	his	his	PRON
ftr-350	9	18	u.s	u.s	PROPN
ftr-350	9	19	.	.	PROPN
ftr-350	9	20	or	or	CCONJ
ftr-350	9	21	foreign	foreign	ADJ
ftr-350	9	22	*	*	PUNCT
ftr-350	9	23	professor	professor	NOUN
ftr-350	9	24	of	of	ADP
ftr-350	9	25	law	law	PROPN
ftr-350	9	26	&	&	CCONJ
ftr-350	9	27	robert	robert	PROPN
ftr-350	9	28	knowlton	knowlton	PROPN
ftr-350	9	29	scholar	scholar	PROPN
ftr-350	9	30	,	,	PUNCT
ftr-350	9	31	rutgers	rutgers	PROPN
ftr-350	9	32	school	school	NOUN
ftr-350	9	33	of	of	ADP
ftr-350	9	34	lawnewark	lawnewark	NOUN
ftr-350	9	35	.	.	PUNCT
ftr-350	10	1	*	*	PUNCT
ftr-350	10	2	*	*	PUNCT
ftr-350	10	3	partner	partner	NOUN
ftr-350	10	4	in	in	ADP
ftr-350	10	5	tax	tax	NOUN
ftr-350	10	6	law	law	NOUN
ftr-350	10	7	firm	firm	NOUN
ftr-350	10	8	of	of	ADP
ftr-350	10	9	vacovec	vacovec	NOUN
ftr-350	10	10	,	,	PUNCT
ftr-350	10	11	mayotte	mayotte	PROPN
ftr-350	10	12	&	&	CCONJ
ftr-350	10	13	singer	singer	PROPN
ftr-350	10	14	llp	llp	PROPN
ftr-350	10	15	,	,	PUNCT
ftr-350	10	16	newton	newton	PROPN
ftr-350	10	17	,	,	PUNCT
ftr-350	10	18	ma	ma	PROPN
ftr-350	10	19	.	.	PROPN
ftr-350	10	20	,	,	PUNCT
ftr-350	10	21	co	co	NOUN
ftr-350	10	22	-	-	NOUN
ftr-350	10	23	founder	founder	NOUN
ftr-350	10	24	of	of	ADP
ftr-350	10	25	windstar	windstar	PROPN
ftr-350	10	26	technologies	technologies	PROPN
ftr-350	10	27	,	,	PUNCT
ftr-350	10	28	inc	inc	PROPN
ftr-350	10	29	.	.	PROPN
ftr-350	10	30	,	,	PUNCT
ftr-350	10	31	norwood	norwood	PROPN
ftr-350	10	32	,	,	PUNCT
ftr-350	10	33	ma	ma	PROPN
ftr-350	10	34	.	.	PROPN
ftr-350	10	35	,	,	PUNCT
ftr-350	10	36	a	a	DET
ftr-350	10	37	tax	tax	NOUN
ftr-350	10	38	and	and	CCONJ
ftr-350	10	39	immigration	immigration	NOUN
ftr-350	10	40	software	software	NOUN
ftr-350	10	41	company	company	NOUN
ftr-350	10	42	,	,	PUNCT
ftr-350	10	43	now	now	ADV
ftr-350	10	44	part	part	NOUN
ftr-350	10	45	of	of	ADP
ftr-350	10	46	the	the	DET
ftr-350	10	47	tax	tax	NOUN
ftr-350	10	48	&	&	CCONJ
ftr-350	10	49	accounting	accounting	PROPN
ftr-350	10	50	business	business	NOUN
ftr-350	10	51	of	of	ADP
ftr-350	10	52	thomson	thomson	PROPN
ftr-350	10	53	reuters	reuters	PROPN
ftr-350	10	54	.	.	PUNCT
ftr-350	11	1	776	776	NUM
ftr-350	11	2	florida	florida	PROPN
ftr-350	11	3	tax	tax	NOUN
ftr-350	11	4	review	review	NOUN
ftr-350	11	5	[	[	X
ftr-350	11	6	vol.11:10	vol.11:10	PROPN
ftr-350	11	7	status	status	NOUN
ftr-350	11	8	.	.	PUNCT
ftr-350	12	1	these	these	DET
ftr-350	12	2	rates	rate	NOUN
ftr-350	12	3	would	would	AUX
ftr-350	12	4	be	be	AUX
ftr-350	12	5	,	,	PUNCT
ftr-350	12	6	by	by	ADP
ftr-350	12	7	design	design	NOUN
ftr-350	12	8	,	,	PUNCT
ftr-350	12	9	the	the	DET
ftr-350	12	10	final	final	ADJ
ftr-350	12	11	u.s	u.s	PROPN
ftr-350	12	12	.	.	PROPN
ftr-350	12	13	tax	tax	NOUN
ftr-350	12	14	liability	liability	NOUN
ftr-350	12	15	for	for	ADP
ftr-350	12	16	foreign	foreign	ADJ
ftr-350	12	17	nationals	national	NOUN
ftr-350	12	18	,	,	PUNCT
ftr-350	12	19	who	who	PRON
ftr-350	12	20	would	would	AUX
ftr-350	12	21	generally	generally	ADV
ftr-350	12	22	have	have	VERB
ftr-350	12	23	no	no	DET
ftr-350	12	24	need	need	NOUN
ftr-350	12	25	to	to	PART
ftr-350	12	26	file	file	VERB
ftr-350	12	27	a	a	DET
ftr-350	12	28	nonresident	nonresident	ADJ
ftr-350	12	29	form	form	NOUN
ftr-350	12	30	1040nr	1040nr	NOUN
ftr-350	12	31	.	.	PUNCT
ftr-350	13	1	in	in	ADP
ftr-350	13	2	addition	addition	NOUN
ftr-350	13	3	,	,	PUNCT
ftr-350	13	4	the	the	DET
ftr-350	13	5	treasury	treasury	NOUN
ftr-350	13	6	would	would	AUX
ftr-350	13	7	provide	provide	VERB
ftr-350	13	8	more	more	ADV
ftr-350	13	9	detailed	detailed	ADJ
ftr-350	13	10	guidance	guidance	NOUN
ftr-350	13	11	to	to	ADP
ftr-350	13	12	payers	payer	NOUN
ftr-350	13	13	regarding	regard	VERB
ftr-350	13	14	the	the	DET
ftr-350	13	15	types	type	NOUN
ftr-350	13	16	of	of	ADP
ftr-350	13	17	distributions	distribution	NOUN
ftr-350	13	18	that	that	PRON
ftr-350	13	19	qualify	qualify	VERB
ftr-350	13	20	for	for	ADP
ftr-350	13	21	treaty	treaty	NOUN
ftr-350	13	22	relief	relief	NOUN
ftr-350	13	23	;	;	PUNCT
ftr-350	13	24	and	and	CCONJ
ftr-350	13	25	a	a	DET
ftr-350	13	26	recipient	recipient	NOUN
ftr-350	13	27	’s	’s	PART
ftr-350	13	28	request	request	NOUN
ftr-350	13	29	for	for	ADP
ftr-350	13	30	treaty	treaty	NOUN
ftr-350	13	31	relief	relief	NOUN
ftr-350	13	32	would	would	AUX
ftr-350	13	33	always	always	ADV
ftr-350	13	34	trigger	trigger	VERB
ftr-350	13	35	notification	notification	NOUN
ftr-350	13	36	to	to	ADP
ftr-350	13	37	the	the	DET
ftr-350	13	38	home	home	NOUN
ftr-350	13	39	country	country	NOUN
ftr-350	13	40	so	so	SCONJ
ftr-350	13	41	as	as	SCONJ
ftr-350	13	42	to	to	PART
ftr-350	13	43	permit	permit	VERB
ftr-350	13	44	it	it	PRON
ftr-350	13	45	to	to	PART
ftr-350	13	46	collect	collect	VERB
ftr-350	13	47	its	its	PRON
ftr-350	13	48	own	own	ADJ
ftr-350	13	49	tax	tax	NOUN
ftr-350	13	50	.	.	PUNCT
ftr-350	14	1	our	our	PRON
ftr-350	14	2	proposal	proposal	NOUN
ftr-350	14	3	would	would	AUX
ftr-350	14	4	greatly	greatly	ADV
ftr-350	14	5	reduce	reduce	VERB
ftr-350	14	6	administrative	administrative	ADJ
ftr-350	14	7	burdens	burden	NOUN
ftr-350	14	8	for	for	ADP
ftr-350	14	9	the	the	DET
ftr-350	14	10	irs	irs	PROPN
ftr-350	14	11	,	,	PUNCT
ftr-350	14	12	for	for	ADP
ftr-350	14	13	payers	payer	NOUN
ftr-350	14	14	and	and	CCONJ
ftr-350	14	15	for	for	ADP
ftr-350	14	16	payees	payee	NOUN
ftr-350	14	17	,	,	PUNCT
ftr-350	14	18	and	and	CCONJ
ftr-350	14	19	would	would	AUX
ftr-350	14	20	provide	provide	VERB
ftr-350	14	21	greater	great	ADJ
ftr-350	14	22	assurance	assurance	NOUN
ftr-350	14	23	that	that	SCONJ
ftr-350	14	24	the	the	DET
ftr-350	14	25	tax	tax	NOUN
ftr-350	14	26	prescribed	prescribe	VERB
ftr-350	14	27	by	by	ADP
ftr-350	14	28	congress	congress	PROPN
ftr-350	14	29	and	and	CCONJ
ftr-350	14	30	by	by	ADP
ftr-350	14	31	our	our	PRON
ftr-350	14	32	treaty	treaty	NOUN
ftr-350	14	33	partners	partner	NOUN
ftr-350	14	34	is	be	AUX
ftr-350	14	35	accurately	accurately	ADV
ftr-350	14	36	collected	collect	VERB
ftr-350	14	37	.	.	PUNCT
ftr-350	15	1	i.	i.	NOUN
ftr-350	15	2	introduction	introduction	NOUN
ftr-350	15	3	.............................................................................	.............................................................................	PUNCT
ftr-350	15	4	777	777	NUM
ftr-350	15	5	ii	ii	NOUN
ftr-350	15	6	.	.	PUNCT
ftr-350	16	1	taxation	taxation	NOUN
ftr-350	16	2	of	of	ADP
ftr-350	16	3	distributions	distribution	NOUN
ftr-350	16	4	from	from	ADP
ftr-350	16	5	u.s	u.s	PROPN
ftr-350	16	6	.	.	PROPN
ftr-350	16	7	retirement	retirement	NOUN
ftr-350	16	8	plans	plan	NOUN
ftr-350	16	9	in	in	ADP
ftr-350	16	10	a	a	DET
ftr-350	16	11	domestic	domestic	ADJ
ftr-350	16	12	context	context	NOUN
ftr-350	16	13	............................................................	............................................................	PUNCT
ftr-350	17	1	778	778	NUM
ftr-350	17	2	a.	a.	NOUN
ftr-350	17	3	substantive	substantive	ADJ
ftr-350	17	4	rules	rule	NOUN
ftr-350	17	5	.......................................................................	.......................................................................	PUNCT
ftr-350	18	1	778	778	NUM
ftr-350	18	2	b.	b.	NOUN
ftr-350	18	3	withholding	withholding	NOUN
ftr-350	18	4	by	by	ADP
ftr-350	18	5	payer	payer	NOUN
ftr-350	18	6	...............................................................	...............................................................	PUNCT
ftr-350	19	1	782	782	NUM
ftr-350	19	2	iii	iii	NOUN
ftr-350	19	3	.	.	PUNCT
ftr-350	19	4	typical	typical	ADJ
ftr-350	19	5	situations	situation	NOUN
ftr-350	19	6	in	in	ADP
ftr-350	19	7	which	which	PRON
ftr-350	19	8	foreign	foreign	ADJ
ftr-350	19	9	nationals	national	NOUN
ftr-350	19	10	receive	receive	VERB
ftr-350	19	11	distributions	distribution	NOUN
ftr-350	19	12	from	from	ADP
ftr-350	19	13	u.s	u.s	PROPN
ftr-350	19	14	.	.	PROPN
ftr-350	19	15	retirement	retirement	NOUN
ftr-350	19	16	plans	plan	NOUN
ftr-350	19	17	......	......	PUNCT
ftr-350	20	1	785	785	NUM
ftr-350	20	2	a.	a.	NOUN
ftr-350	20	3	foreign	foreign	PROPN
ftr-350	20	4	national	national	PROPN
ftr-350	20	5	classified	classify	VERB
ftr-350	20	6	as	as	ADP
ftr-350	20	7	resident	resident	ADJ
ftr-350	20	8	alien	alien	NOUN
ftr-350	20	9	while	while	SCONJ
ftr-350	20	10	working	work	VERB
ftr-350	20	11	and	and	CCONJ
ftr-350	20	12	in	in	ADP
ftr-350	20	13	retirement	retirement	NOUN
ftr-350	20	14	......................................................	......................................................	PUNCT
ftr-350	21	1	785	785	NUM
ftr-350	21	2	b.	b.	PROPN
ftr-350	21	3	foreign	foreign	PROPN
ftr-350	21	4	national	national	PROPN
ftr-350	21	5	classified	classify	VERB
ftr-350	21	6	as	as	ADP
ftr-350	21	7	resident	resident	ADJ
ftr-350	21	8	alien	alien	NOUN
ftr-350	21	9	while	while	SCONJ
ftr-350	21	10	working	work	VERB
ftr-350	21	11	but	but	CCONJ
ftr-350	21	12	later	later	ADV
ftr-350	21	13	changing	change	VERB
ftr-350	21	14	to	to	PART
ftr-350	21	15	nonresident	nonresident	VERB
ftr-350	21	16	alien	alien	ADJ
ftr-350	21	17	status	status	NOUN
ftr-350	21	18	......	......	PUNCT
ftr-350	22	1	786	786	NUM
ftr-350	22	2	c.	c.	NOUN
ftr-350	22	3	foreign	foreign	PROPN
ftr-350	22	4	national	national	PROPN
ftr-350	22	5	who	who	PRON
ftr-350	22	6	maintains	maintain	VERB
ftr-350	22	7	nonresident	nonresident	ADJ
ftr-350	22	8	alien	alien	ADJ
ftr-350	22	9	status	status	NOUN
ftr-350	22	10	while	while	SCONJ
ftr-350	22	11	contributing	contribute	VERB
ftr-350	22	12	to	to	ADP
ftr-350	22	13	a	a	DET
ftr-350	22	14	u.s	u.s	PROPN
ftr-350	22	15	.	.	PROPN
ftr-350	22	16	retirement	retirement	NOUN
ftr-350	22	17	plan	plan	NOUN
ftr-350	22	18	and	and	CCONJ
ftr-350	22	19	while	while	SCONJ
ftr-350	22	20	receiving	receive	VERB
ftr-350	22	21	distributions	distribution	NOUN
ftr-350	22	22	.................................................	.................................................	PUNCT
ftr-350	23	1	787	787	NUM
ftr-350	23	2	d.	d.	PROPN
ftr-350	23	3	foreign	foreign	PROPN
ftr-350	23	4	national	national	PROPN
ftr-350	23	5	who	who	PRON
ftr-350	23	6	is	be	AUX
ftr-350	23	7	beneficiary	beneficiary	NOUN
ftr-350	23	8	of	of	ADP
ftr-350	23	9	participant	participant	NOUN
ftr-350	23	10	in	in	ADP
ftr-350	23	11	u.s	u.s	PROPN
ftr-350	23	12	.	.	PROPN
ftr-350	23	13	retirement	retirement	PROPN
ftr-350	23	14	plan	plan	NOUN
ftr-350	23	15	...............................................................	...............................................................	PUNCT
ftr-350	23	16	788	788	NUM
ftr-350	23	17	iv	iv	NOUN
ftr-350	23	18	.	.	PUNCT
ftr-350	23	19	tax	tax	NOUN
ftr-350	23	20	rules	rule	NOUN
ftr-350	23	21	governing	govern	VERB
ftr-350	23	22	taxation	taxation	NOUN
ftr-350	23	23	of	of	ADP
ftr-350	23	24	retirement	retirement	NOUN
ftr-350	23	25	distributions	distribution	NOUN
ftr-350	23	26	made	make	VERB
ftr-350	23	27	to	to	PART
ftr-350	23	28	nonresident	nonresident	VERB
ftr-350	23	29	aliens	alien	NOUN
ftr-350	23	30	.....................	.....................	PUNCT
ftr-350	23	31	788	788	NUM
ftr-350	23	32	a.	a.	NOUN
ftr-350	23	33	determination	determination	NOUN
ftr-350	23	34	of	of	ADP
ftr-350	23	35	recipient	recipient	NOUN
ftr-350	23	36	’s	’s	PART
ftr-350	23	37	tax	tax	NOUN
ftr-350	23	38	liability	liability	NOUN
ftr-350	23	39	...............................	...............................	PUNCT
ftr-350	23	40	788	788	NUM
ftr-350	23	41	b.	b.	NOUN
ftr-350	23	42	withholding	withholding	NOUN
ftr-350	23	43	or	or	CCONJ
ftr-350	23	44	other	other	ADJ
ftr-350	23	45	payment	payment	NOUN
ftr-350	23	46	of	of	ADP
ftr-350	23	47	tax	tax	NOUN
ftr-350	23	48	......................................	......................................	PUNCT
ftr-350	23	49	796	796	NUM
ftr-350	23	50	v.	v.	ADP
ftr-350	23	51	problems	problem	NOUN
ftr-350	23	52	caused	cause	VERB
ftr-350	23	53	by	by	ADP
ftr-350	23	54	current	current	ADJ
ftr-350	23	55	rules	rule	NOUN
ftr-350	23	56	...................................	...................................	PUNCT
ftr-350	23	57	800	800	NUM
ftr-350	23	58	a.	a.	NOUN
ftr-350	23	59	need	need	NOUN
ftr-350	23	60	for	for	ADP
ftr-350	23	61	many	many	ADJ
ftr-350	23	62	nonresident	nonresident	ADJ
ftr-350	23	63	alien	alien	ADJ
ftr-350	23	64	payees	payee	NOUN
ftr-350	23	65	to	to	PART
ftr-350	23	66	file	file	VERB
ftr-350	23	67	form	form	NOUN
ftr-350	23	68	1040nr	1040nr	NOUN
ftr-350	23	69	if	if	SCONJ
ftr-350	23	70	correct	correct	ADJ
ftr-350	23	71	amount	amount	NOUN
ftr-350	23	72	of	of	ADP
ftr-350	23	73	u.s	u.s	PROPN
ftr-350	23	74	.	.	PROPN
ftr-350	23	75	tax	tax	NOUN
ftr-350	23	76	to	to	PART
ftr-350	23	77	be	be	AUX
ftr-350	23	78	collected	collect	VERB
ftr-350	23	79	............................................................................	............................................................................	PUNCT
ftr-350	23	80	800	800	NUM
ftr-350	23	81	b.	b.	PROPN
ftr-350	23	82	flawed	flaw	VERB
ftr-350	23	83	presumption	presumption	NOUN
ftr-350	23	84	rule	rule	NOUN
ftr-350	23	85	.......................................................	.......................................................	PUNCT
ftr-350	23	86	804	804	NUM
ftr-350	23	87	c.	c.	PROPN
ftr-350	23	88	inadequate	inadequate	ADJ
ftr-350	23	89	treaty	treaty	NOUN
ftr-350	23	90	guidance	guidance	NOUN
ftr-350	23	91	and	and	CCONJ
ftr-350	23	92	inappropriate	inappropriate	ADJ
ftr-350	23	93	treaty	treaty	NOUN
ftr-350	23	94	claims	claim	NOUN
ftr-350	23	95	..........................................................................	..........................................................................	PUNCT
ftr-350	23	96	805	805	NUM
ftr-350	23	97	vi	vi	NOUN
ftr-350	23	98	.	.	PUNCT
ftr-350	23	99	proposed	propose	VERB
ftr-350	23	100	solution	solution	NOUN
ftr-350	23	101	:	:	PUNCT
ftr-350	23	102	a	a	DET
ftr-350	23	103	new	new	ADJ
ftr-350	23	104	system	system	NOUN
ftr-350	23	105	for	for	ADP
ftr-350	23	106	taxing	tax	VERB
ftr-350	23	107	nonresident	nonresident	ADJ
ftr-350	23	108	alien	alien	ADJ
ftr-350	23	109	recipients	recipient	NOUN
ftr-350	23	110	of	of	ADP
ftr-350	23	111	u.s	u.s	PROPN
ftr-350	23	112	.	.	PROPN
ftr-350	23	113	retirement	retirement	NOUN
ftr-350	23	114	distributions	distribution	NOUN
ftr-350	23	115	.............................................................................	.............................................................................	PUNCT
ftr-350	23	116	807	807	NUM
ftr-350	23	117	2012	2012	NUM
ftr-350	23	118	]	]	PUNCT
ftr-350	23	119	retirement	retirement	NOUN
ftr-350	23	120	distributions	distribution	NOUN
ftr-350	23	121	to	to	ADP
ftr-350	23	122	foreign	foreign	ADJ
ftr-350	23	123	nationals	national	NOUN
ftr-350	23	124	777	777	NUM
ftr-350	23	125	a.	a.	NOUN
ftr-350	23	126	brief	brief	ADJ
ftr-350	23	127	description	description	NOUN
ftr-350	23	128	.....................................................................	.....................................................................	PUNCT
ftr-350	23	129	807	807	NUM
ftr-350	23	130	b.	b.	PROPN
ftr-350	23	131	further	further	ADJ
ftr-350	23	132	explanation	explanation	NOUN
ftr-350	23	133	of	of	ADP
ftr-350	23	134	our	our	PRON
ftr-350	23	135	proposal	proposal	NOUN
ftr-350	23	136	.....................................	.....................................	PUNCT
ftr-350	23	137	809	809	NUM
ftr-350	23	138	1	1	NUM
ftr-350	23	139	.	.	PUNCT
ftr-350	24	1	substituting	substitute	VERB
ftr-350	24	2	a	a	DET
ftr-350	24	3	flat	flat	ADJ
ftr-350	24	4	rate	rate	NOUN
ftr-350	24	5	tax	tax	NOUN
ftr-350	24	6	liability	liability	NOUN
ftr-350	24	7	;	;	PUNCT
ftr-350	24	8	rejection	rejection	NOUN
ftr-350	24	9	of	of	ADP
ftr-350	24	10	“	"	PUNCT
ftr-350	24	11	effectively	effectively	ADV
ftr-350	24	12	connected	connect	VERB
ftr-350	24	13	”	"	PUNCT
ftr-350	24	14	treatment	treatment	NOUN
ftr-350	24	15	........................................	........................................	PUNCT
ftr-350	24	16	809	809	NUM
ftr-350	24	17	2	2	NUM
ftr-350	24	18	.	.	PUNCT
ftr-350	24	19	clarifying	clarify	VERB
ftr-350	24	20	treaty	treaty	NOUN
ftr-350	24	21	rules	rule	NOUN
ftr-350	24	22	.......................................................	.......................................................	PUNCT
ftr-350	24	23	811	811	NUM
ftr-350	24	24	3	3	NUM
ftr-350	24	25	.	.	PUNCT
ftr-350	24	26	possible	possible	ADJ
ftr-350	24	27	implications	implication	NOUN
ftr-350	24	28	for	for	ADP
ftr-350	24	29	future	future	ADJ
ftr-350	24	30	treaties	treaty	NOUN
ftr-350	24	31	...........................	...........................	PUNCT
ftr-350	24	32	813	813	NUM
ftr-350	24	33	vii	vii	PROPN
ftr-350	24	34	.	.	PUNCT
ftr-350	24	35	conclusion	conclusion	NOUN
ftr-350	24	36	.................................................................................	.................................................................................	PUNCT
ftr-350	24	37	814	814	NUM
ftr-350	24	38	appendix	appendix	VERB
ftr-350	24	39	a	a	DET
ftr-350	24	40	...............................................................................................	...............................................................................................	SYM
ftr-350	24	41	815	815	NUM
ftr-350	24	42	appendix	appendix	PROPN
ftr-350	24	43	b	b	PROPN
ftr-350	24	44	................................................................................................	................................................................................................	PUNCT
ftr-350	24	45	817	817	NUM
ftr-350	24	46	i.	i.	NOUN
ftr-350	24	47	introduction	introduction	NOUN
ftr-350	24	48	the	the	DET
ftr-350	24	49	federal	federal	ADJ
ftr-350	24	50	income	income	NOUN
ftr-350	24	51	taxation	taxation	NOUN
ftr-350	24	52	of	of	ADP
ftr-350	24	53	pension	pension	NOUN
ftr-350	24	54	distributions	distribution	NOUN
ftr-350	24	55	and	and	CCONJ
ftr-350	24	56	the	the	DET
ftr-350	24	57	rules	rule	NOUN
ftr-350	24	58	for	for	ADP
ftr-350	24	59	tax	tax	NOUN
ftr-350	24	60	withholding	withholding	NOUN
ftr-350	24	61	and	and	CCONJ
ftr-350	24	62	reporting	reporting	NOUN
ftr-350	24	63	by	by	ADP
ftr-350	24	64	the	the	DET
ftr-350	24	65	pension	pension	NOUN
ftr-350	24	66	administrator	administrator	NOUN
ftr-350	24	67	are	be	AUX
ftr-350	24	68	quite	quite	ADV
ftr-350	24	69	complex	complex	ADJ
ftr-350	24	70	.	.	PUNCT
ftr-350	25	1	however	however	ADV
ftr-350	25	2	,	,	PUNCT
ftr-350	25	3	the	the	DET
ftr-350	25	4	level	level	NOUN
ftr-350	25	5	of	of	ADP
ftr-350	25	6	complexity	complexity	NOUN
ftr-350	25	7	,	,	PUNCT
ftr-350	25	8	uncertainty	uncertainty	NOUN
ftr-350	25	9	,	,	PUNCT
ftr-350	25	10	and	and	CCONJ
ftr-350	25	11	administrative	administrative	ADJ
ftr-350	25	12	difficulty	difficulty	NOUN
ftr-350	25	13	is	be	AUX
ftr-350	25	14	much	much	ADV
ftr-350	25	15	greater	great	ADJ
ftr-350	25	16	when	when	SCONJ
ftr-350	25	17	the	the	DET
ftr-350	25	18	recipient	recipient	NOUN
ftr-350	25	19	of	of	ADP
ftr-350	25	20	the	the	DET
ftr-350	25	21	pension	pension	NOUN
ftr-350	25	22	distribution	distribution	NOUN
ftr-350	25	23	is	be	AUX
ftr-350	25	24	a	a	DET
ftr-350	25	25	foreign	foreign	ADJ
ftr-350	25	26	national	national	NOUN
ftr-350	25	27	.	.	PUNCT
ftr-350	26	1	in	in	ADP
ftr-350	26	2	part	part	NOUN
ftr-350	26	3	,	,	PUNCT
ftr-350	26	4	this	this	PRON
ftr-350	26	5	is	be	AUX
ftr-350	26	6	due	due	ADJ
ftr-350	26	7	to	to	ADP
ftr-350	26	8	a	a	DET
ftr-350	26	9	lack	lack	NOUN
ftr-350	26	10	of	of	ADP
ftr-350	26	11	adequate	adequate	ADJ
ftr-350	26	12	guidance	guidance	NOUN
ftr-350	26	13	provided	provide	VERB
ftr-350	26	14	by	by	ADP
ftr-350	26	15	the	the	DET
ftr-350	26	16	internal	internal	ADJ
ftr-350	26	17	revenue	revenue	NOUN
ftr-350	26	18	service	service	NOUN
ftr-350	26	19	to	to	ADP
ftr-350	26	20	payers	payer	NOUN
ftr-350	26	21	and	and	CCONJ
ftr-350	26	22	recipients	recipient	NOUN
ftr-350	26	23	of	of	ADP
ftr-350	26	24	these	these	DET
ftr-350	26	25	distributions	distribution	NOUN
ftr-350	26	26	.	.	PUNCT
ftr-350	27	1	1	1	NUM
ftr-350	27	2	however	however	ADV
ftr-350	27	3	,	,	PUNCT
ftr-350	27	4	a	a	DET
ftr-350	27	5	large	large	ADJ
ftr-350	27	6	part	part	NOUN
ftr-350	27	7	of	of	ADP
ftr-350	27	8	the	the	DET
ftr-350	27	9	confusion	confusion	NOUN
ftr-350	27	10	and	and	CCONJ
ftr-350	27	11	difficulty	difficulty	NOUN
ftr-350	27	12	stems	stem	VERB
ftr-350	27	13	from	from	ADP
ftr-350	27	14	rules	rule	NOUN
ftr-350	27	15	adopted	adopt	VERB
ftr-350	27	16	by	by	ADP
ftr-350	27	17	congress	congress	PROPN
ftr-350	27	18	in	in	ADP
ftr-350	27	19	the	the	DET
ftr-350	27	20	internal	internal	ADJ
ftr-350	27	21	revenue	revenue	NOUN
ftr-350	27	22	code	code	NOUN
ftr-350	27	23	and	and	CCONJ
ftr-350	27	24	the	the	DET
ftr-350	27	25	ambiguity	ambiguity	NOUN
ftr-350	27	26	of	of	ADP
ftr-350	27	27	treaties	treaty	NOUN
ftr-350	27	28	negotiated	negotiate	VERB
ftr-350	27	29	by	by	ADP
ftr-350	27	30	the	the	DET
ftr-350	27	31	treasury	treasury	PROPN
ftr-350	27	32	department	department	NOUN
ftr-350	27	33	.	.	PUNCT
ftr-350	28	1	in	in	ADP
ftr-350	28	2	part	part	PROPN
ftr-350	28	3	ii	ii	NOUN
ftr-350	28	4	of	of	ADP
ftr-350	28	5	this	this	DET
ftr-350	28	6	article	article	NOUN
ftr-350	28	7	,	,	PUNCT
ftr-350	28	8	we	we	PRON
ftr-350	28	9	describe	describe	VERB
ftr-350	28	10	the	the	DET
ftr-350	28	11	rules	rule	NOUN
ftr-350	28	12	governing	govern	VERB
ftr-350	28	13	the	the	DET
ftr-350	28	14	taxation	taxation	NOUN
ftr-350	28	15	of	of	ADP
ftr-350	28	16	distributions	distribution	NOUN
ftr-350	28	17	from	from	ADP
ftr-350	28	18	tax	tax	NOUN
ftr-350	28	19	-	-	PUNCT
ftr-350	28	20	qualified	qualified	ADJ
ftr-350	28	21	retirement	retirement	NOUN
ftr-350	28	22	vehicles	vehicle	NOUN
ftr-350	28	23	in	in	ADP
ftr-350	28	24	a	a	DET
ftr-350	28	25	fully	fully	ADV
ftr-350	28	26	domestic	domestic	ADJ
ftr-350	28	27	context	context	NOUN
ftr-350	28	28	.	.	PUNCT
ftr-350	29	1	in	in	ADP
ftr-350	29	2	part	part	PROPN
ftr-350	29	3	iii	iii	NOUN
ftr-350	29	4	,	,	PUNCT
ftr-350	29	5	we	we	PRON
ftr-350	29	6	briefly	briefly	ADV
ftr-350	29	7	describe	describe	VERB
ftr-350	29	8	the	the	DET
ftr-350	29	9	common	common	ADJ
ftr-350	29	10	situations	situation	NOUN
ftr-350	29	11	in	in	ADP
ftr-350	29	12	which	which	PRON
ftr-350	29	13	a	a	DET
ftr-350	29	14	foreign	foreign	ADJ
ftr-350	29	15	national	national	ADJ
ftr-350	29	16	receives	receive	VERB
ftr-350	29	17	distributions	distribution	NOUN
ftr-350	29	18	from	from	ADP
ftr-350	29	19	a	a	DET
ftr-350	29	20	u.s	u.s	PROPN
ftr-350	29	21	.	.	PROPN
ftr-350	29	22	qualified	qualified	PROPN
ftr-350	29	23	retirement	retirement	NOUN
ftr-350	29	24	vehicle	vehicle	NOUN
ftr-350	29	25	.	.	PUNCT
ftr-350	30	1	in	in	ADP
ftr-350	30	2	part	part	NOUN
ftr-350	30	3	iv	iv	NUM
ftr-350	30	4	,	,	PUNCT
ftr-350	30	5	we	we	PRON
ftr-350	30	6	discuss	discuss	VERB
ftr-350	30	7	the	the	DET
ftr-350	30	8	complex	complex	ADJ
ftr-350	30	9	rules	rule	NOUN
ftr-350	30	10	that	that	PRON
ftr-350	30	11	govern	govern	VERB
ftr-350	30	12	retirement	retirement	NOUN
ftr-350	30	13	distributions	distribution	NOUN
ftr-350	30	14	to	to	ADP
ftr-350	30	15	a	a	DET
ftr-350	30	16	foreign	foreign	ADJ
ftr-350	30	17	national	national	NOUN
ftr-350	30	18	who	who	PRON
ftr-350	30	19	is	be	AUX
ftr-350	30	20	not	not	PART
ftr-350	30	21	a	a	DET
ftr-350	30	22	u.s	u.s	PROPN
ftr-350	30	23	.	.	PROPN
ftr-350	30	24	resident	resident	PROPN
ftr-350	30	25	alien	alien	PROPN
ftr-350	30	26	.	.	PUNCT
ftr-350	31	1	in	in	ADP
ftr-350	31	2	part	part	NOUN
ftr-350	31	3	v	v	NOUN
ftr-350	31	4	,	,	PUNCT
ftr-350	31	5	we	we	PRON
ftr-350	31	6	discuss	discuss	VERB
ftr-350	31	7	the	the	DET
ftr-350	31	8	shortcomings	shortcoming	NOUN
ftr-350	31	9	and	and	CCONJ
ftr-350	31	10	disadvantages	disadvantage	NOUN
ftr-350	31	11	of	of	ADP
ftr-350	31	12	these	these	DET
ftr-350	31	13	existing	exist	VERB
ftr-350	31	14	rules	rule	NOUN
ftr-350	31	15	.	.	PUNCT
ftr-350	32	1	in	in	ADP
ftr-350	32	2	part	part	NOUN
ftr-350	32	3	vi	vi	PROPN
ftr-350	32	4	,	,	PUNCT
ftr-350	32	5	we	we	PRON
ftr-350	32	6	propose	propose	VERB
ftr-350	32	7	a	a	DET
ftr-350	32	8	new	new	ADJ
ftr-350	32	9	system	system	NOUN
ftr-350	32	10	for	for	ADP
ftr-350	32	11	withholding	withhold	VERB
ftr-350	32	12	on	on	ADP
ftr-350	32	13	,	,	PUNCT
ftr-350	32	14	and	and	CCONJ
ftr-350	32	15	taxation	taxation	NOUN
ftr-350	32	16	of	of	ADP
ftr-350	32	17	,	,	PUNCT
ftr-350	32	18	distributions	distribution	NOUN
ftr-350	32	19	to	to	ADP
ftr-350	32	20	foreign	foreign	ADJ
ftr-350	32	21	nationals	national	NOUN
ftr-350	32	22	that	that	PRON
ftr-350	32	23	will	will	AUX
ftr-350	32	24	greatly	greatly	ADV
ftr-350	32	25	reduce	reduce	VERB
ftr-350	32	26	administrative	administrative	ADJ
ftr-350	32	27	complications	complication	NOUN
ftr-350	32	28	for	for	ADP
ftr-350	32	29	the	the	DET
ftr-350	32	30	withholding	withholding	NOUN
ftr-350	32	31	agent	agent	NOUN
ftr-350	32	32	,	,	PUNCT
ftr-350	32	33	the	the	DET
ftr-350	32	34	recipient	recipient	NOUN
ftr-350	32	35	,	,	PUNCT
ftr-350	32	36	and	and	CCONJ
ftr-350	32	37	the	the	DET
ftr-350	32	38	internal	internal	ADJ
ftr-350	32	39	revenue	revenue	NOUN
ftr-350	32	40	service	service	NOUN
ftr-350	32	41	.	.	PUNCT
ftr-350	33	1	part	part	NOUN
ftr-350	33	2	vii	vii	PROPN
ftr-350	33	3	is	be	AUX
ftr-350	33	4	our	our	PRON
ftr-350	33	5	conclusion	conclusion	NOUN
ftr-350	33	6	.	.	PUNCT
ftr-350	34	1	1	1	X
ftr-350	34	2	.	.	X
ftr-350	34	3	see	see	VERB
ftr-350	34	4	letter	letter	NOUN
ftr-350	34	5	from	from	ADP
ftr-350	34	6	paula	paula	PROPN
ftr-350	34	7	n.	n.	PROPN
ftr-350	34	8	singer	singer	PROPN
ftr-350	34	9	,	,	PUNCT
ftr-350	34	10	esq	esq	PROPN
ftr-350	34	11	.	.	PROPN
ftr-350	34	12	,	,	PUNCT
ftr-350	34	13	vacovec	vacovec	PROPN
ftr-350	34	14	,	,	PUNCT
ftr-350	34	15	mayotte	mayotte	PROPN
ftr-350	34	16	&	&	CCONJ
ftr-350	34	17	singer	singer	PROPN
ftr-350	34	18	llp	llp	PROPN
ftr-350	34	19	,	,	PUNCT
ftr-350	34	20	to	to	ADP
ftr-350	34	21	internal	internal	ADJ
ftr-350	34	22	revenue	revenue	NOUN
ftr-350	34	23	serv	serv	X
ftr-350	34	24	.	.	PUNCT
ftr-350	35	1	(	(	PUNCT
ftr-350	35	2	may	may	AUX
ftr-350	35	3	16	16	NUM
ftr-350	35	4	,	,	PUNCT
ftr-350	35	5	2008	2008	NUM
ftr-350	35	6	)	)	PUNCT
ftr-350	35	7	,	,	PUNCT
ftr-350	35	8	http://services.taxanalysts	http://services.taxanalysts	PROPN
ftr-350	35	9	.	.	PUNCT
ftr-350	35	10	com	com	NOUN
ftr-350	35	11	/	/	PUNCT
ftr-350	35	12	taxbase	taxbase	NOUN
ftr-350	35	13	/	/	SYM
ftr-350	35	14	eps_pdf2008.nsf	eps_pdf2008.nsf	NOUN
ftr-350	35	15	/	/	SYM
ftr-350	35	16	docnolookup/10719/$file/2008	docnolookup/10719/$file/2008	NOUN
ftr-350	35	17	-	-	PUNCT
ftr-350	35	18	710719	710719	NUM
ftr-350	35	19	-	-	SYM
ftr-350	35	20	1	1	NUM
ftr-350	35	21	.	.	X
ftr-350	35	22	pdf	pdf	NOUN
ftr-350	35	23	,	,	PUNCT
ftr-350	35	24	suggesting	suggest	VERB
ftr-350	35	25	that	that	SCONJ
ftr-350	35	26	the	the	DET
ftr-350	35	27	“	"	PUNCT
ftr-350	35	28	irs	irs	PROPN
ftr-350	35	29	issue	issue	NOUN
ftr-350	35	30	comprehensive	comprehensive	ADJ
ftr-350	35	31	published	publish	VERB
ftr-350	35	32	guidance	guidance	NOUN
ftr-350	35	33	relating	relate	VERB
ftr-350	35	34	to	to	ADP
ftr-350	35	35	cross	cross	ADJ
ftr-350	35	36	-	-	ADJ
ftr-350	35	37	border	border	ADJ
ftr-350	35	38	pension	pension	NOUN
ftr-350	35	39	and	and	CCONJ
ftr-350	35	40	other	other	ADJ
ftr-350	35	41	retirement	retirement	NOUN
ftr-350	35	42	payments	payment	NOUN
ftr-350	35	43	made	make	VERB
ftr-350	35	44	to	to	PART
ftr-350	35	45	nonresident	nonresident	VERB
ftr-350	35	46	aliens	alien	NOUN
ftr-350	35	47	.	.	PUNCT
ftr-350	35	48	”	"	PUNCT
ftr-350	36	1	[	[	X
ftr-350	36	2	hereinafter	hereinafter	NOUN
ftr-350	36	3	singer	singer	NOUN
ftr-350	36	4	letter	letter	NOUN
ftr-350	36	5	]	]	PUNCT
ftr-350	36	6	.	.	PUNCT
ftr-350	37	1	778	778	NUM
ftr-350	37	2	florida	florida	PROPN
ftr-350	37	3	tax	tax	NOUN
ftr-350	37	4	review	review	NOUN
ftr-350	37	5	[	[	X
ftr-350	37	6	vol	vol	NOUN
ftr-350	37	7	.	.	PUNCT
ftr-350	37	8	11:10	11:10	NUM
ftr-350	37	9	ii	ii	NOUN
ftr-350	37	10	.	.	PUNCT
ftr-350	38	1	taxation	taxation	NOUN
ftr-350	38	2	of	of	ADP
ftr-350	38	3	distributions	distribution	NOUN
ftr-350	38	4	from	from	ADP
ftr-350	38	5	u.s	u.s	PROPN
ftr-350	38	6	.	.	PROPN
ftr-350	38	7	retirement	retirement	NOUN
ftr-350	38	8	plans	plan	NOUN
ftr-350	38	9	in	in	ADP
ftr-350	38	10	a	a	DET
ftr-350	38	11	domestic	domestic	ADJ
ftr-350	38	12	context	context	NOUN
ftr-350	38	13	a.	a.	NOUN
ftr-350	38	14	substantive	substantive	PROPN
ftr-350	38	15	rules	rule	NOUN
ftr-350	38	16	congress	congress	PROPN
ftr-350	38	17	has	have	AUX
ftr-350	38	18	authorized	authorize	VERB
ftr-350	38	19	employers	employer	NOUN
ftr-350	38	20	to	to	PART
ftr-350	38	21	establish	establish	VERB
ftr-350	38	22	various	various	ADJ
ftr-350	38	23	types	type	NOUN
ftr-350	38	24	of	of	ADP
ftr-350	38	25	taxadvantaged	taxadvantage	VERB
ftr-350	38	26	retirement	retirement	NOUN
ftr-350	38	27	plans	plan	NOUN
ftr-350	38	28	for	for	ADP
ftr-350	38	29	their	their	PRON
ftr-350	38	30	employees	employee	NOUN
ftr-350	38	31	.	.	PUNCT
ftr-350	39	1	if	if	SCONJ
ftr-350	39	2	a	a	DET
ftr-350	39	3	retirement	retirement	NOUN
ftr-350	39	4	plan	plan	NOUN
ftr-350	39	5	meets	meet	VERB
ftr-350	39	6	the	the	DET
ftr-350	39	7	requirements	requirement	NOUN
ftr-350	39	8	established	establish	VERB
ftr-350	39	9	in	in	ADP
ftr-350	39	10	the	the	DET
ftr-350	39	11	internal	internal	ADJ
ftr-350	39	12	revenue	revenue	NOUN
ftr-350	39	13	code	code	NOUN
ftr-350	39	14	,	,	PUNCT
ftr-350	39	15	2	2	NUM
ftr-350	39	16	the	the	DET
ftr-350	39	17	plan	plan	NOUN
ftr-350	39	18	may	may	AUX
ftr-350	39	19	be	be	AUX
ftr-350	39	20	funded	fund	VERB
ftr-350	39	21	with	with	ADP
ftr-350	39	22	contributions	contribution	NOUN
ftr-350	39	23	that	that	PRON
ftr-350	39	24	are	be	AUX
ftr-350	39	25	not	not	PART
ftr-350	39	26	currently	currently	ADV
ftr-350	39	27	taxed	tax	VERB
ftr-350	39	28	to	to	ADP
ftr-350	39	29	the	the	DET
ftr-350	39	30	employee	employee	NOUN
ftr-350	39	31	and	and	CCONJ
ftr-350	39	32	yet	yet	ADV
ftr-350	39	33	are	be	AUX
ftr-350	39	34	currently	currently	ADV
ftr-350	39	35	deductible	deductible	ADJ
ftr-350	39	36	by	by	ADP
ftr-350	39	37	the	the	DET
ftr-350	39	38	contributing	contribute	VERB
ftr-350	39	39	employer	employer	NOUN
ftr-350	39	40	.	.	PUNCT
ftr-350	40	1	3	3	NUM
ftr-350	41	1	the	the	DET
ftr-350	41	2	retirement	retirement	NOUN
ftr-350	41	3	plan	plan	NOUN
ftr-350	41	4	itself	itself	PRON
ftr-350	41	5	is	be	AUX
ftr-350	41	6	not	not	PART
ftr-350	41	7	taxed	tax	VERB
ftr-350	41	8	on	on	ADP
ftr-350	41	9	the	the	DET
ftr-350	41	10	income	income	NOUN
ftr-350	41	11	from	from	ADP
ftr-350	41	12	its	its	PRON
ftr-350	41	13	investments	investment	NOUN
ftr-350	41	14	.	.	PUNCT
ftr-350	42	1	4	4	NUM
ftr-350	42	2	the	the	DET
ftr-350	42	3	employee	employee	NOUN
ftr-350	42	4	is	be	AUX
ftr-350	42	5	taxable	taxable	ADJ
ftr-350	42	6	only	only	ADV
ftr-350	42	7	when	when	SCONJ
ftr-350	42	8	he	he	PRON
ftr-350	42	9	or	or	CCONJ
ftr-350	42	10	she	she	PRON
ftr-350	42	11	receives	receive	VERB
ftr-350	42	12	a	a	DET
ftr-350	42	13	distribution	distribution	NOUN
ftr-350	42	14	from	from	ADP
ftr-350	42	15	the	the	DET
ftr-350	42	16	plan	plan	NOUN
ftr-350	42	17	.	.	PUNCT
ftr-350	43	1	5	5	NUM
ftr-350	43	2	loans	loan	NOUN
ftr-350	43	3	from	from	ADP
ftr-350	43	4	a	a	DET
ftr-350	43	5	plan	plan	NOUN
ftr-350	43	6	are	be	AUX
ftr-350	43	7	classified	classify	VERB
ftr-350	43	8	as	as	ADP
ftr-350	43	9	distributions	distribution	NOUN
ftr-350	43	10	if	if	SCONJ
ftr-350	43	11	they	they	PRON
ftr-350	43	12	do	do	AUX
ftr-350	43	13	not	not	PART
ftr-350	43	14	meet	meet	VERB
ftr-350	43	15	certain	certain	ADJ
ftr-350	43	16	requirements	requirement	NOUN
ftr-350	43	17	.	.	PUNCT
ftr-350	44	1	6	6	NUM
ftr-350	44	2	the	the	DET
ftr-350	44	3	rules	rule	NOUN
ftr-350	44	4	of	of	ADP
ftr-350	44	5	section	section	NOUN
ftr-350	44	6	72	72	NUM
ftr-350	44	7	of	of	ADP
ftr-350	44	8	the	the	DET
ftr-350	44	9	code	code	NOUN
ftr-350	44	10	(	(	PUNCT
ftr-350	44	11	allowing	allow	VERB
ftr-350	44	12	recovery	recovery	NOUN
ftr-350	44	13	of	of	ADP
ftr-350	44	14	basis	basis	NOUN
ftr-350	44	15	,	,	PUNCT
ftr-350	44	16	if	if	SCONJ
ftr-350	44	17	any	any	PRON
ftr-350	44	18	)	)	PUNCT
ftr-350	44	19	are	be	AUX
ftr-350	44	20	applicable	applicable	ADJ
ftr-350	44	21	.	.	PUNCT
ftr-350	45	1	7	7	NUM
ftr-350	46	1	the	the	DET
ftr-350	46	2	taxable	taxable	ADJ
ftr-350	46	3	portion	portion	NOUN
ftr-350	46	4	of	of	ADP
ftr-350	46	5	the	the	DET
ftr-350	46	6	distribution	distribution	NOUN
ftr-350	46	7	is	be	AUX
ftr-350	46	8	2	2	NUM
ftr-350	46	9	.	.	PUNCT
ftr-350	46	10	section	section	NOUN
ftr-350	46	11	401(a	401(a	PROPN
ftr-350	46	12	)	)	PUNCT
ftr-350	46	13	refers	refer	VERB
ftr-350	46	14	to	to	ADP
ftr-350	46	15	―a	―a	PROPN
ftr-350	46	16	trust	trust	NOUN
ftr-350	46	17	created	create	VERB
ftr-350	46	18	or	or	CCONJ
ftr-350	46	19	organized	organize	VERB
ftr-350	46	20	in	in	ADP
ftr-350	46	21	the	the	DET
ftr-350	46	22	united	united	PROPN
ftr-350	46	23	states	states	PROPN
ftr-350	46	24	and	and	CCONJ
ftr-350	46	25	forming	form	VERB
ftr-350	46	26	part	part	NOUN
ftr-350	46	27	of	of	ADP
ftr-350	46	28	a	a	DET
ftr-350	46	29	stock	stock	NOUN
ftr-350	46	30	bonus	bonus	NOUN
ftr-350	46	31	,	,	PUNCT
ftr-350	46	32	pension	pension	NOUN
ftr-350	46	33	,	,	PUNCT
ftr-350	46	34	or	or	CCONJ
ftr-350	46	35	profit	profit	NOUN
ftr-350	46	36	-	-	PUNCT
ftr-350	46	37	sharing	share	VERB
ftr-350	46	38	plan	plan	NOUN
ftr-350	46	39	of	of	ADP
ftr-350	46	40	an	an	DET
ftr-350	46	41	employer	employer	NOUN
ftr-350	46	42	for	for	ADP
ftr-350	46	43	the	the	DET
ftr-350	46	44	exclusive	exclusive	ADJ
ftr-350	46	45	benefit	benefit	NOUN
ftr-350	46	46	of	of	ADP
ftr-350	46	47	his	his	PRON
ftr-350	46	48	employees	employee	NOUN
ftr-350	46	49	or	or	CCONJ
ftr-350	46	50	their	their	PRON
ftr-350	46	51	beneficiaries.‖	beneficiaries.‖	NOUN
ftr-350	46	52	i.r.c	i.r.c	NOUN
ftr-350	46	53	.	.	PUNCT
ftr-350	47	1	§	§	PROPN
ftr-350	47	2	401(a	401(a	PROPN
ftr-350	47	3	)	)	PUNCT
ftr-350	47	4	(	(	PUNCT
ftr-350	47	5	first	first	ADJ
ftr-350	47	6	clause	clause	NOUN
ftr-350	47	7	)	)	PUNCT
ftr-350	47	8	.	.	PUNCT
ftr-350	48	1	qualification	qualification	NOUN
ftr-350	48	2	further	far	ADV
ftr-350	48	3	depends	depend	VERB
ftr-350	48	4	on	on	ADP
ftr-350	48	5	meeting	meet	VERB
ftr-350	48	6	―[m]inimum	―[m]inimum	PROPN
ftr-350	48	7	participation	participation	NOUN
ftr-350	48	8	standards	standard	NOUN
ftr-350	48	9	.	.	PUNCT
ftr-350	48	10	.	.	PUNCT
ftr-350	48	11	.	.	PUNCT
ftr-350	49	1	[	[	X
ftr-350	49	2	a	a	X
ftr-350	49	3	]	]	X
ftr-350	49	4	prohibition	prohibition	NOUN
ftr-350	49	5	against	against	ADP
ftr-350	49	6	contributions	contribution	NOUN
ftr-350	49	7	and	and	CCONJ
ftr-350	49	8	benefits	benefit	NOUN
ftr-350	49	9	discriminating	discriminate	VERB
ftr-350	49	10	in	in	ADP
ftr-350	49	11	favor	favor	NOUN
ftr-350	49	12	of	of	ADP
ftr-350	49	13	highly	highly	ADV
ftr-350	49	14	compensated	compensate	VERB
ftr-350	49	15	employees	employee	NOUN
ftr-350	49	16	.	.	PUNCT
ftr-350	49	17	.	.	PUNCT
ftr-350	49	18	.	.	PUNCT
ftr-350	50	1	[	[	X
ftr-350	50	2	m]inimum	m]inimum	NOUN
ftr-350	50	3	vesting	vest	VERB
ftr-350	50	4	standards	standard	NOUN
ftr-350	50	5	.	.	PUNCT
ftr-350	50	6	.	.	PUNCT
ftr-350	50	7	.	.	PUNCT
ftr-350	51	1	[	[	X
ftr-350	51	2	l]imits	l]imit	NOUN
ftr-350	51	3	on	on	ADP
ftr-350	51	4	the	the	DET
ftr-350	51	5	benefits	benefit	NOUN
ftr-350	51	6	and	and	CCONJ
ftr-350	51	7	contributions	contribution	NOUN
ftr-350	51	8	accruing	accrue	VERB
ftr-350	51	9	to	to	ADP
ftr-350	51	10	certain	certain	ADJ
ftr-350	51	11	participants	participant	NOUN
ftr-350	51	12	.	.	PUNCT
ftr-350	51	13	.	.	PUNCT
ftr-350	51	14	.	.	PUNCT
ftr-350	52	1	[	[	X
ftr-350	52	2	a	a	X
ftr-350	52	3	]	]	X
ftr-350	52	4	prohibition	prohibition	NOUN
ftr-350	52	5	of	of	ADP
ftr-350	52	6	assignments	assignment	NOUN
ftr-350	52	7	or	or	CCONJ
ftr-350	52	8	alienation	alienation	NOUN
ftr-350	52	9	of	of	ADP
ftr-350	52	10	benefits	benefit	NOUN
ftr-350	52	11	.	.	PUNCT
ftr-350	52	12	.	.	PUNCT
ftr-350	53	1	.‖	.‖	PROPN
ftr-350	53	2	and	and	CCONJ
ftr-350	53	3	various	various	ADJ
ftr-350	53	4	other	other	ADJ
ftr-350	53	5	requirements	requirement	NOUN
ftr-350	53	6	.	.	PUNCT
ftr-350	54	1	boris	boris	PROPN
ftr-350	54	2	i.	i.	PROPN
ftr-350	54	3	bittker	bittker	PROPN
ftr-350	54	4	&	&	CCONJ
ftr-350	54	5	lawrence	lawrence	PROPN
ftr-350	54	6	lokken	lokken	PROPN
ftr-350	54	7	,	,	PUNCT
ftr-350	54	8	federal	federal	ADJ
ftr-350	54	9	taxation	taxation	NOUN
ftr-350	54	10	of	of	ADP
ftr-350	54	11	income	income	NOUN
ftr-350	54	12	,	,	PUNCT
ftr-350	54	13	estates	estate	NOUN
ftr-350	54	14	,	,	PUNCT
ftr-350	54	15	and	and	CCONJ
ftr-350	54	16	gifts	gift	NOUN
ftr-350	54	17	,	,	PUNCT
ftr-350	54	18	¶	¶	NOUN
ftr-350	54	19	61.2	61.2	NUM
ftr-350	54	20	,	,	PUNCT
ftr-350	54	21	at	at	ADP
ftr-350	54	22	61–45	61–45	NUM
ftr-350	54	23	to	to	ADP
ftr-350	54	24	46	46	NUM
ftr-350	54	25	(	(	PUNCT
ftr-350	54	26	rev	rev	PROPN
ftr-350	54	27	.	.	PROPN
ftr-350	54	28	3d	3d	PROPN
ftr-350	54	29	ed	ed	NOUN
ftr-350	54	30	.	.	PROPN
ftr-350	54	31	2005	2005	NUM
ftr-350	54	32	)	)	PUNCT
ftr-350	55	1	[	[	X
ftr-350	55	2	hereinafter	hereinafter	NOUN
ftr-350	55	3	bittker	bittker	NOUN
ftr-350	55	4	&	&	CCONJ
ftr-350	55	5	lokken	lokken	PROPN
ftr-350	55	6	,	,	PUNCT
ftr-350	55	7	federal	federal	ADJ
ftr-350	55	8	taxation	taxation	NOUN
ftr-350	55	9	]	]	PUNCT
ftr-350	55	10	.	.	PUNCT
ftr-350	56	1	3	3	X
ftr-350	56	2	.	.	X
ftr-350	56	3	see	see	VERB
ftr-350	56	4	bittker	bittker	NOUN
ftr-350	56	5	&	&	CCONJ
ftr-350	56	6	lokken	lokken	PROPN
ftr-350	56	7	,	,	PUNCT
ftr-350	56	8	federal	federal	ADJ
ftr-350	56	9	taxation	taxation	NOUN
ftr-350	56	10	,	,	PUNCT
ftr-350	56	11	supra	supra	PROPN
ftr-350	56	12	note	note	NOUN
ftr-350	56	13	2	2	NUM
ftr-350	56	14	,	,	PUNCT
ftr-350	56	15	¶	¶	NOUN
ftr-350	56	16	61.1.1	61.1.1	NUM
ftr-350	56	17	at	at	ADP
ftr-350	56	18	61	61	NUM
ftr-350	56	19	-	-	SYM
ftr-350	56	20	5	5	NUM
ftr-350	56	21	,	,	PUNCT
ftr-350	56	22	¶	¶	PROPN
ftr-350	56	23	61.14.1	61.14.1	PROPN
ftr-350	56	24	,	,	PUNCT
ftr-350	56	25	at	at	ADP
ftr-350	56	26	61–311	61–311	NUM
ftr-350	56	27	to	to	ADP
ftr-350	56	28	12	12	NUM
ftr-350	56	29	.	.	PUNCT
ftr-350	57	1	of	of	ADP
ftr-350	57	2	course	course	NOUN
ftr-350	57	3	,	,	PUNCT
ftr-350	57	4	governmental	governmental	ADJ
ftr-350	57	5	units	unit	NOUN
ftr-350	57	6	and	and	CCONJ
ftr-350	57	7	tax	tax	NOUN
ftr-350	57	8	-	-	PUNCT
ftr-350	57	9	exempt	exempt	ADJ
ftr-350	57	10	organizations	organization	NOUN
ftr-350	57	11	do	do	AUX
ftr-350	57	12	not	not	PART
ftr-350	57	13	claim	claim	VERB
ftr-350	57	14	deductions	deduction	NOUN
ftr-350	57	15	.	.	PUNCT
ftr-350	58	1	4	4	X
ftr-350	58	2	.	.	X
ftr-350	58	3	see	see	VERB
ftr-350	58	4	i	i	PRON
ftr-350	58	5	d.	d.	PROPN
ftr-350	58	6	¶	¶	PROPN
ftr-350	58	7	61.1.1	61.1.1	PROPN
ftr-350	58	8	,	,	PUNCT
ftr-350	58	9	at	at	ADP
ftr-350	58	10	61–5	61–5	PROPN
ftr-350	58	11	.	.	PUNCT
ftr-350	59	1	5	5	X
ftr-350	59	2	.	.	X
ftr-350	59	3	see	see	VERB
ftr-350	59	4	i	i	PRON
ftr-350	59	5	d.	d.	PROPN
ftr-350	59	6	,	,	PUNCT
ftr-350	59	7	at	at	ADP
ftr-350	59	8	¶	¶	PROPN
ftr-350	59	9	61.14.1	61.14.1	NUM
ftr-350	59	10	,	,	PUNCT
ftr-350	59	11	at	at	ADP
ftr-350	59	12	61–311	61–311	NUM
ftr-350	59	13	to	to	ADP
ftr-350	59	14	61–312	61–312	NUM
ftr-350	59	15	.	.	PUNCT
ftr-350	60	1	6	6	NUM
ftr-350	60	2	.	.	X
ftr-350	60	3	i.r.c	i.r.c	NOUN
ftr-350	60	4	.	.	PUNCT
ftr-350	61	1	§	§	PROPN
ftr-350	61	2	72(p)(1)-(2	72(p)(1)-(2	NUM
ftr-350	61	3	)	)	PUNCT
ftr-350	61	4	;	;	PUNCT
ftr-350	61	5	bittker	bittker	NOUN
ftr-350	61	6	&	&	CCONJ
ftr-350	61	7	lokken	lokken	PROPN
ftr-350	61	8	,	,	PUNCT
ftr-350	61	9	federal	federal	ADJ
ftr-350	61	10	taxation	taxation	NOUN
ftr-350	61	11	,	,	PUNCT
ftr-350	61	12	supra	supra	PROPN
ftr-350	61	13	note	note	NOUN
ftr-350	61	14	2	2	NUM
ftr-350	61	15	,	,	PUNCT
ftr-350	61	16	¶	¶	NOUN
ftr-350	61	17	61.14.2	61.14.2	NUM
ftr-350	61	18	at	at	ADP
ftr-350	61	19	61–315	61–315	NUM
ftr-350	61	20	to	to	ADP
ftr-350	61	21	61–316	61–316	NUM
ftr-350	61	22	;	;	PUNCT
ftr-350	61	23	i.r.s	i.r.s	PROPN
ftr-350	61	24	.	.	PROPN
ftr-350	61	25	,	,	PUNCT
ftr-350	61	26	publication	publication	NOUN
ftr-350	61	27	575	575	NUM
ftr-350	61	28	,	,	PUNCT
ftr-350	61	29	pension	pension	NOUN
ftr-350	61	30	and	and	CCONJ
ftr-350	61	31	annuity	annuity	NOUN
ftr-350	61	32	income	income	NOUN
ftr-350	61	33	,	,	PUNCT
ftr-350	61	34	17–18	17–18	NUM
ftr-350	61	35	,	,	PUNCT
ftr-350	61	36	http://www.irs.gov/pub/irs-pdf/p575.pdf	http://www.irs.gov/pub/irs-pdf/p575.pdf	NOUN
ftr-350	61	37	.	.	PUNCT
ftr-350	62	1	7	7	X
ftr-350	62	2	.	.	X
ftr-350	62	3	i.r.c	i.r.c	NOUN
ftr-350	62	4	.	.	PUNCT
ftr-350	63	1	§	§	PROPN
ftr-350	63	2	402(a	402(a	PROPN
ftr-350	63	3	)	)	PUNCT
ftr-350	63	4	(	(	PUNCT
ftr-350	64	1	providing	provide	VERB
ftr-350	64	2	that	that	SCONJ
ftr-350	64	3	amounts	amount	NOUN
ftr-350	64	4	distributed	distribute	VERB
ftr-350	64	5	from	from	ADP
ftr-350	64	6	employer	employer	NOUN
ftr-350	64	7	trust	trust	NOUN
ftr-350	64	8	shall	shall	AUX
ftr-350	64	9	be	be	AUX
ftr-350	64	10	taxable	taxable	ADJ
ftr-350	64	11	to	to	ADP
ftr-350	64	12	the	the	DET
ftr-350	64	13	distributee	distributee	NOUN
ftr-350	64	14	under	under	ADP
ftr-350	64	15	section	section	NOUN
ftr-350	64	16	72	72	NUM
ftr-350	64	17	)	)	PUNCT
ftr-350	64	18	;	;	PUNCT
ftr-350	64	19	bittker	bittker	NOUN
ftr-350	64	20	&	&	CCONJ
ftr-350	64	21	lokken	lokken	PROPN
ftr-350	64	22	,	,	PUNCT
ftr-350	64	23	federal	federal	ADJ
ftr-350	64	24	taxation	taxation	NOUN
ftr-350	64	25	,	,	PUNCT
ftr-350	64	26	supra	supra	PROPN
ftr-350	64	27	note	note	NOUN
ftr-350	64	28	2	2	NUM
ftr-350	64	29	,	,	PUNCT
ftr-350	64	30	¶	¶	NUM
ftr-350	64	31	61.14.1	61.14.1	NUM
ftr-350	64	32	(	(	PUNCT
ftr-350	64	33	discussing	discuss	VERB
ftr-350	64	34	taxation	taxation	NOUN
ftr-350	64	35	of	of	ADP
ftr-350	64	36	distributions	distribution	NOUN
ftr-350	64	37	from	from	ADP
ftr-350	64	38	an	an	DET
ftr-350	64	39	employer	employer	NOUN
ftr-350	64	40	trust	trust	NOUN
ftr-350	64	41	)	)	PUNCT
ftr-350	64	42	;	;	PUNCT
ftr-350	64	43	i.r.c	i.r.c	NOUN
ftr-350	64	44	.	.	PUNCT
ftr-350	65	1	§	§	PROPN
ftr-350	65	2	408(d	408(d	PROPN
ftr-350	65	3	)	)	PUNCT
ftr-350	65	4	(	(	PUNCT
ftr-350	65	5	providing	provide	VERB
ftr-350	65	6	that	that	SCONJ
ftr-350	65	7	ira	ira	PROPN
ftr-350	65	8	distributions	distribution	NOUN
ftr-350	65	9	shall	shall	AUX
ftr-350	65	10	be	be	AUX
ftr-350	65	11	taxable	taxable	ADJ
ftr-350	65	12	to	to	ADP
ftr-350	65	13	the	the	DET
ftr-350	65	14	distributee	distributee	NOUN
ftr-350	65	15	under	under	ADP
ftr-350	65	16	section	section	NOUN
ftr-350	65	17	72	72	NUM
ftr-350	65	18	)	)	PUNCT
ftr-350	65	19	;	;	PUNCT
ftr-350	65	20	bittker	bittker	NOUN
ftr-350	65	21	&	&	CCONJ
ftr-350	65	22	lokken	lokken	PROPN
ftr-350	65	23	,	,	PUNCT
ftr-350	65	24	federal	federal	ADJ
ftr-350	65	25	taxation	taxation	NOUN
ftr-350	65	26	,	,	PUNCT
ftr-350	65	27	supra	supra	PROPN
ftr-350	65	28	note	note	NOUN
ftr-350	65	29	2	2	NUM
ftr-350	65	30	,	,	PUNCT
ftr-350	65	31	¶	¶	NOUN
ftr-350	65	32	62.3.5	62.3.5	NUM
ftr-350	65	33	(	(	PUNCT
ftr-350	65	34	discussing	discuss	VERB
ftr-350	65	35	taxation	taxation	NOUN
ftr-350	65	36	of	of	ADP
ftr-350	65	37	distributions	distribution	NOUN
ftr-350	65	38	from	from	ADP
ftr-350	65	39	an	an	DET
ftr-350	65	40	ira	ira	PROPN
ftr-350	65	41	)	)	PUNCT
ftr-350	65	42	.	.	PUNCT
ftr-350	66	1	for	for	ADP
ftr-350	66	2	discussion	discussion	NOUN
ftr-350	66	3	of	of	ADP
ftr-350	66	4	basis	basis	NOUN
ftr-350	66	5	recovery	recovery	NOUN
ftr-350	66	6	,	,	PUNCT
ftr-350	66	7	see	see	VERB
ftr-350	66	8	i.r.s	i.r.s	PROPN
ftr-350	66	9	.	.	PUNCT
ftr-350	66	10	,	,	PUNCT
ftr-350	66	11	publication	publication	NOUN
ftr-350	66	12	575	575	NUM
ftr-350	66	13	,	,	PUNCT
ftr-350	66	14	supra	supra	NOUN
ftr-350	66	15	note	note	NOUN
ftr-350	66	16	6	6	NUM
ftr-350	66	17	,	,	PUNCT
ftr-350	66	18	at	at	ADP
ftr-350	66	19	10–17	10–17	NUM
ftr-350	66	20	.	.	PUNCT
ftr-350	67	1	see	see	VERB
ftr-350	67	2	also	also	ADV
ftr-350	67	3	i.r.s	i.r.	NOUN
ftr-350	67	4	.	.	PUNCT
ftr-350	67	5	,	,	PUNCT
ftr-350	67	6	publication	publication	NOUN
ftr-350	67	7	939	939	NUM
ftr-350	67	8	,	,	PUNCT
ftr-350	67	9	general	general	ADJ
ftr-350	67	10	rule	rule	NOUN
ftr-350	67	11	for	for	ADP
ftr-350	67	12	pensions	pension	NOUN
ftr-350	67	13	and	and	CCONJ
ftr-350	67	14	annuities	annuity	NOUN
ftr-350	67	15	,	,	PUNCT
ftr-350	67	16	http://www.irs.gov/pub/irs-pdf/p939.pdf	http://www.irs.gov/pub/irs-pdf/p939.pdf	PROPN
ftr-350	67	17	,	,	PUNCT
ftr-350	67	18	providing	provide	VERB
ftr-350	67	19	rules	rule	NOUN
ftr-350	67	20	for	for	ADP
ftr-350	67	21	nonqualified	nonqualified	ADJ
ftr-350	67	22	plans	plan	NOUN
ftr-350	67	23	and	and	CCONJ
ftr-350	67	24	for	for	ADP
ftr-350	67	25	qualified	qualified	ADJ
ftr-350	67	26	plans	plan	NOUN
ftr-350	67	27	in	in	ADP
ftr-350	67	28	certain	certain	ADJ
ftr-350	67	29	limited	limited	ADJ
ftr-350	67	30	circumstances	circumstance	NOUN
ftr-350	67	31	.	.	PUNCT
ftr-350	68	1	for	for	ADP
ftr-350	68	2	distributions	distribution	NOUN
ftr-350	68	3	from	from	ADP
ftr-350	68	4	a	a	DET
ftr-350	68	5	2012	2012	NUM
ftr-350	68	6	]	]	PUNCT
ftr-350	68	7	retirement	retirement	NOUN
ftr-350	68	8	distributions	distribution	NOUN
ftr-350	68	9	to	to	ADP
ftr-350	68	10	foreign	foreign	ADJ
ftr-350	68	11	nationals	national	NOUN
ftr-350	68	12	779	779	NUM
ftr-350	68	13	classified	classify	VERB
ftr-350	68	14	as	as	ADP
ftr-350	68	15	ordinary	ordinary	ADJ
ftr-350	68	16	income	income	NOUN
ftr-350	68	17	;	;	PUNCT
ftr-350	68	18	the	the	DET
ftr-350	68	19	character	character	NOUN
ftr-350	68	20	of	of	ADP
ftr-350	68	21	the	the	DET
ftr-350	68	22	income	income	NOUN
ftr-350	68	23	earned	earn	VERB
ftr-350	68	24	by	by	ADP
ftr-350	68	25	the	the	DET
ftr-350	68	26	plan	plan	NOUN
ftr-350	68	27	(	(	PUNCT
ftr-350	68	28	e.g.	e.g.	ADV
ftr-350	68	29	,	,	PUNCT
ftr-350	68	30	dividends	dividend	NOUN
ftr-350	68	31	or	or	CCONJ
ftr-350	68	32	capital	capital	NOUN
ftr-350	68	33	gains	gain	NOUN
ftr-350	68	34	)	)	PUNCT
ftr-350	68	35	does	do	AUX
ftr-350	68	36	not	not	PART
ftr-350	68	37	pass	pass	VERB
ftr-350	68	38	through	through	ADP
ftr-350	68	39	to	to	ADP
ftr-350	68	40	the	the	DET
ftr-350	68	41	payee	payee	NOUN
ftr-350	68	42	8	8	NUM
ftr-350	68	43	(	(	PUNCT
ftr-350	68	44	except	except	SCONJ
ftr-350	68	45	in	in	ADP
ftr-350	68	46	the	the	DET
ftr-350	68	47	case	case	NOUN
ftr-350	68	48	of	of	ADP
ftr-350	68	49	distributions	distribution	NOUN
ftr-350	68	50	of	of	ADP
ftr-350	68	51	stock	stock	NOUN
ftr-350	68	52	9	9	NUM
ftr-350	68	53	)	)	PUNCT
ftr-350	68	54	.	.	PUNCT
ftr-350	69	1	a	a	DET
ftr-350	69	2	ten	ten	NUM
ftr-350	69	3	percent	percent	NOUN
ftr-350	69	4	penalty	penalty	NOUN
ftr-350	69	5	tax	tax	NOUN
ftr-350	69	6	applies	apply	VERB
ftr-350	69	7	to	to	ADP
ftr-350	69	8	certain	certain	ADJ
ftr-350	69	9	premature	premature	ADJ
ftr-350	69	10	distributions	distribution	NOUN
ftr-350	69	11	not	not	PART
ftr-350	69	12	used	use	VERB
ftr-350	69	13	for	for	ADP
ftr-350	69	14	retirement	retirement	NOUN
ftr-350	69	15	.	.	PUNCT
ftr-350	70	1	10	10	NUM
ftr-350	70	2	on	on	ADP
ftr-350	70	3	the	the	DET
ftr-350	70	4	other	other	ADJ
ftr-350	70	5	hand	hand	NOUN
ftr-350	70	6	,	,	PUNCT
ftr-350	70	7	beginning	begin	VERB
ftr-350	70	8	at	at	ADP
ftr-350	70	9	age	age	NOUN
ftr-350	70	10	70	70	NUM
ftr-350	70	11	1/2	1/2	NUM
ftr-350	70	12	,	,	PUNCT
ftr-350	70	13	a	a	DET
ftr-350	70	14	retired	retire	VERB
ftr-350	70	15	employee	employee	NOUN
ftr-350	70	16	must	must	AUX
ftr-350	70	17	receive	receive	VERB
ftr-350	70	18	at	at	ADP
ftr-350	70	19	least	least	ADJ
ftr-350	70	20	a	a	DET
ftr-350	70	21	―minimum	―minimum	ADV
ftr-350	70	22	required	require	VERB
ftr-350	70	23	distribution.‖	distribution.‖	NOUN
ftr-350	70	24	11	11	NUM
ftr-350	70	25	in	in	ADP
ftr-350	70	26	some	some	DET
ftr-350	70	27	cases	case	NOUN
ftr-350	70	28	,	,	PUNCT
ftr-350	70	29	payments	payment	NOUN
ftr-350	70	30	occur	occur	VERB
ftr-350	70	31	in	in	ADP
ftr-350	70	32	the	the	DET
ftr-350	70	33	form	form	NOUN
ftr-350	70	34	of	of	ADP
ftr-350	70	35	a	a	DET
ftr-350	70	36	commercial	commercial	ADJ
ftr-350	70	37	annuity	annuity	NOUN
ftr-350	70	38	purchased	purchase	VERB
ftr-350	70	39	by	by	ADP
ftr-350	70	40	the	the	DET
ftr-350	70	41	plan	plan	NOUN
ftr-350	70	42	or	or	CCONJ
ftr-350	70	43	employee	employee	NOUN
ftr-350	70	44	from	from	ADP
ftr-350	70	45	an	an	DET
ftr-350	70	46	insurance	insurance	NOUN
ftr-350	70	47	company	company	NOUN
ftr-350	70	48	.	.	PUNCT
ftr-350	71	1	12	12	NUM
ftr-350	71	2	one	one	NUM
ftr-350	71	3	type	type	NOUN
ftr-350	71	4	of	of	ADP
ftr-350	71	5	qualified	qualified	ADJ
ftr-350	71	6	plan	plan	NOUN
ftr-350	71	7	is	be	AUX
ftr-350	71	8	a	a	DET
ftr-350	71	9	pension	pension	NOUN
ftr-350	71	10	plan	plan	NOUN
ftr-350	71	11	,	,	PUNCT
ftr-350	71	12	i.e.	i.e.	X
ftr-350	71	13	,	,	PUNCT
ftr-350	71	14	a	a	DET
ftr-350	71	15	plan	plan	NOUN
ftr-350	71	16	―established	―establishe	VERB
ftr-350	71	17	and	and	CCONJ
ftr-350	71	18	maintained	maintain	VERB
ftr-350	71	19	by	by	ADP
ftr-350	71	20	an	an	DET
ftr-350	71	21	employer	employer	NOUN
ftr-350	71	22	primarily	primarily	ADV
ftr-350	71	23	to	to	PART
ftr-350	71	24	provide	provide	VERB
ftr-350	71	25	systematically	systematically	ADV
ftr-350	71	26	for	for	ADP
ftr-350	71	27	the	the	DET
ftr-350	71	28	traditional	traditional	ADJ
ftr-350	71	29	ira	ira	PROPN
ftr-350	71	30	,	,	PUNCT
ftr-350	71	31	see	see	VERB
ftr-350	71	32	i.r.s	i.r.s	PROPN
ftr-350	71	33	.	.	PUNCT
ftr-350	71	34	,	,	PUNCT
ftr-350	71	35	publication	publication	NOUN
ftr-350	71	36	590	590	NUM
ftr-350	71	37	,	,	PUNCT
ftr-350	71	38	individual	individual	ADJ
ftr-350	71	39	retirement	retirement	NOUN
ftr-350	71	40	arrangements	arrangement	NOUN
ftr-350	71	41	(	(	PUNCT
ftr-350	71	42	iras	ira	NOUN
ftr-350	71	43	)	)	PUNCT
ftr-350	71	44	,	,	PUNCT
ftr-350	71	45	40–41	40–41	NUM
ftr-350	71	46	,	,	PUNCT
ftr-350	71	47	http.www.irs.gov/pub/irs-pdf/p590.pdf	http.www.irs.gov/pub/irs-pdf/p590.pdf	PROPN
ftr-350	71	48	.	.	PUNCT
ftr-350	72	1	8	8	X
ftr-350	72	2	.	.	X
ftr-350	72	3	see	see	VERB
ftr-350	72	4	,	,	PUNCT
ftr-350	72	5	e.g.	e.g.	ADV
ftr-350	72	6	,	,	PUNCT
ftr-350	72	7	rev	rev	PROPN
ftr-350	72	8	.	.	PROPN
ftr-350	73	1	rul	rul	PROPN
ftr-350	73	2	.	.	PUNCT
ftr-350	74	1	72	72	NUM
ftr-350	74	2	-	-	SYM
ftr-350	74	3	99	99	NUM
ftr-350	74	4	,	,	PUNCT
ftr-350	74	5	1972	1972	NUM
ftr-350	74	6	-	-	SYM
ftr-350	74	7	1	1	NUM
ftr-350	74	8	c.b	c.b	PROPN
ftr-350	74	9	.	.	PROPN
ftr-350	74	10	115	115	NUM
ftr-350	74	11	,	,	PUNCT
ftr-350	74	12	cited	cite	VERB
ftr-350	74	13	in	in	ADP
ftr-350	74	14	clayton	clayton	PROPN
ftr-350	74	15	v.	v.	PROPN
ftr-350	74	16	united	united	PROPN
ftr-350	74	17	states	states	PROPN
ftr-350	74	18	,	,	PUNCT
ftr-350	74	19	33	33	NUM
ftr-350	74	20	fed	feed	VERB
ftr-350	74	21	.	.	PUNCT
ftr-350	75	1	cl	cl	NOUN
ftr-350	75	2	.	.	PUNCT
ftr-350	76	1	628	628	NUM
ftr-350	76	2	(	(	PUNCT
ftr-350	76	3	fed	fed	PROPN
ftr-350	76	4	.	.	PUNCT
ftr-350	76	5	cl	cl	NOUN
ftr-350	76	6	.	.	PROPN
ftr-350	76	7	1995	1995	NUM
ftr-350	76	8	)	)	PUNCT
ftr-350	76	9	,	,	PUNCT
ftr-350	76	10	aff’d	aff’d	VERB
ftr-350	76	11	without	without	ADP
ftr-350	76	12	published	publish	VERB
ftr-350	76	13	opinion	opinion	NOUN
ftr-350	76	14	,	,	PUNCT
ftr-350	76	15	91	91	NUM
ftr-350	76	16	f.3d	f.3d	NUM
ftr-350	76	17	170	170	NUM
ftr-350	76	18	(	(	PUNCT
ftr-350	76	19	fed	fed	PROPN
ftr-350	76	20	.	.	PUNCT
ftr-350	76	21	cir	cir	PROPN
ftr-350	76	22	.	.	PUNCT
ftr-350	76	23	1996	1996	NUM
ftr-350	76	24	)	)	PUNCT
ftr-350	76	25	,	,	PUNCT
ftr-350	76	26	cert	cert	PROPN
ftr-350	76	27	.	.	PUNCT
ftr-350	77	1	denied	deny	VERB
ftr-350	77	2	,	,	PUNCT
ftr-350	77	3	519	519	NUM
ftr-350	77	4	u.s	u.s	PROPN
ftr-350	77	5	.	.	PROPN
ftr-350	77	6	1040	1040	NUM
ftr-350	77	7	(	(	PUNCT
ftr-350	77	8	1996	1996	NUM
ftr-350	77	9	)	)	PUNCT
ftr-350	77	10	.	.	PUNCT
ftr-350	78	1	see	see	VERB
ftr-350	78	2	also	also	ADV
ftr-350	78	3	i.r.s	i.r.	NOUN
ftr-350	78	4	.	.	PUNCT
ftr-350	79	1	priv	priv	PROPN
ftr-350	79	2	.	.	PUNCT
ftr-350	80	1	ltr	ltr	PROPN
ftr-350	80	2	.	.	PUNCT
ftr-350	80	3	rul	rul	PROPN
ftr-350	80	4	.	.	PUNCT
ftr-350	81	1	87	87	NUM
ftr-350	81	2	-	-	SYM
ftr-350	81	3	21	21	NUM
ftr-350	81	4	-	-	SYM
ftr-350	81	5	006	006	NUM
ftr-350	81	6	(	(	PUNCT
ftr-350	81	7	jan	jan	PROPN
ftr-350	81	8	.	.	PROPN
ftr-350	81	9	30	30	NUM
ftr-350	81	10	,	,	PUNCT
ftr-350	81	11	1987	1987	NUM
ftr-350	81	12	)	)	PUNCT
ftr-350	81	13	(	(	PUNCT
ftr-350	81	14	distribution	distribution	NOUN
ftr-350	81	15	to	to	PART
ftr-350	81	16	nonresident	nonresident	VERB
ftr-350	81	17	alien	alien	ADJ
ftr-350	81	18	beneficiary	beneficiary	NOUN
ftr-350	81	19	of	of	ADP
ftr-350	81	20	decedent‟s	decedent‟s	ADV
ftr-350	81	21	rollover	rollover	NOUN
ftr-350	81	22	ira	ira	PROPN
ftr-350	81	23	did	do	AUX
ftr-350	81	24	not	not	PART
ftr-350	81	25	retain	retain	VERB
ftr-350	81	26	its	its	PRON
ftr-350	81	27	character	character	NOUN
ftr-350	81	28	as	as	ADP
ftr-350	81	29	savings	saving	NOUN
ftr-350	81	30	bank	bank	NOUN
ftr-350	81	31	deposit	deposit	NOUN
ftr-350	81	32	so	so	SCONJ
ftr-350	81	33	that	that	SCONJ
ftr-350	81	34	interest	interest	NOUN
ftr-350	81	35	on	on	ADP
ftr-350	81	36	deposit	deposit	NOUN
ftr-350	81	37	after	after	ADP
ftr-350	81	38	decedent‟s	decedent‟s	ADV
ftr-350	81	39	death	death	NOUN
ftr-350	81	40	did	do	AUX
ftr-350	81	41	not	not	PART
ftr-350	81	42	qualify	qualify	VERB
ftr-350	81	43	for	for	ADP
ftr-350	81	44	treatment	treatment	NOUN
ftr-350	81	45	as	as	ADP
ftr-350	81	46	foreign	foreign	ADJ
ftr-350	81	47	-	-	PUNCT
ftr-350	81	48	source	source	NOUN
ftr-350	81	49	under	under	ADP
ftr-350	81	50	section	section	NOUN
ftr-350	81	51	861(c)(2	861(c)(2	NUM
ftr-350	81	52	)	)	PUNCT
ftr-350	81	53	)	)	PUNCT
ftr-350	81	54	.	.	PUNCT
ftr-350	82	1	9	9	X
ftr-350	82	2	.	.	X
ftr-350	82	3	see	see	VERB
ftr-350	82	4	i.r.c	i.r.c	NOUN
ftr-350	82	5	.	.	PUNCT
ftr-350	83	1	§	§	PROPN
ftr-350	83	2	402(e)(4	402(e)(4	PROPN
ftr-350	83	3	)	)	PUNCT
ftr-350	83	4	;	;	PUNCT
ftr-350	83	5	regs	reg	NOUN
ftr-350	83	6	.	.	PUNCT
ftr-350	84	1	§	§	PROPN
ftr-350	84	2	1.402(a)-1(b)(1)(i	1.402(a)-1(b)(1)(i	NUM
ftr-350	84	3	)	)	PUNCT
ftr-350	84	4	;	;	PUNCT
ftr-350	85	1	i.r.s	i.r.s	PROPN
ftr-350	85	2	.	.	PROPN
ftr-350	85	3	,	,	PUNCT
ftr-350	85	4	publication	publication	NOUN
ftr-350	85	5	575	575	NUM
ftr-350	85	6	,	,	PUNCT
ftr-350	85	7	supra	supra	NOUN
ftr-350	85	8	note	note	NOUN
ftr-350	85	9	6	6	NUM
ftr-350	85	10	,	,	PUNCT
ftr-350	85	11	at	at	ADP
ftr-350	85	12	15	15	NUM
ftr-350	85	13	.	.	NOUN
ftr-350	85	14	10	10	NUM
ftr-350	85	15	.	.	PUNCT
ftr-350	85	16	i.r.c	i.r.c	NOUN
ftr-350	85	17	.	.	PUNCT
ftr-350	86	1	§	§	PROPN
ftr-350	86	2	72(t	72(t	PROPN
ftr-350	86	3	)	)	PUNCT
ftr-350	86	4	;	;	PUNCT
ftr-350	86	5	bittker	bittker	NOUN
ftr-350	86	6	&	&	CCONJ
ftr-350	86	7	lokken	lokken	PROPN
ftr-350	86	8	,	,	PUNCT
ftr-350	86	9	federal	federal	ADJ
ftr-350	86	10	taxation	taxation	NOUN
ftr-350	86	11	,	,	PUNCT
ftr-350	86	12	supra	supra	PROPN
ftr-350	86	13	note	note	NOUN
ftr-350	86	14	2	2	NUM
ftr-350	86	15	,	,	PUNCT
ftr-350	86	16	¶	¶	NOUN
ftr-350	86	17	61.13.2	61.13.2	NUM
ftr-350	86	18	,	,	PUNCT
ftr-350	86	19	at	at	ADP
ftr-350	86	20	61–256	61–256	NUM
ftr-350	86	21	;	;	PUNCT
ftr-350	86	22	see	see	VERB
ftr-350	86	23	also	also	ADV
ftr-350	86	24	i.r.s	i.r.	NOUN
ftr-350	86	25	.	.	PUNCT
ftr-350	86	26	,	,	PUNCT
ftr-350	86	27	publication	publication	NOUN
ftr-350	86	28	575	575	NUM
ftr-350	86	29	,	,	PUNCT
ftr-350	86	30	supra	supra	NOUN
ftr-350	86	31	note	note	NOUN
ftr-350	86	32	6	6	NUM
ftr-350	86	33	,	,	PUNCT
ftr-350	86	34	at	at	ADP
ftr-350	86	35	30–32	30–32	NUM
ftr-350	86	36	.	.	PUNCT
ftr-350	87	1	a	a	DET
ftr-350	87	2	distribution	distribution	NOUN
ftr-350	87	3	made	make	VERB
ftr-350	87	4	before	before	SCONJ
ftr-350	87	5	the	the	DET
ftr-350	87	6	taxpayer	taxpayer	NOUN
ftr-350	87	7	attains	attain	NOUN
ftr-350	87	8	age	age	NOUN
ftr-350	87	9	59	59	NUM
ftr-350	87	10	1/2	1/2	NUM
ftr-350	87	11	is	be	AUX
ftr-350	87	12	generally	generally	ADV
ftr-350	87	13	subject	subject	ADJ
ftr-350	87	14	to	to	ADP
ftr-350	87	15	the	the	DET
ftr-350	87	16	penalty	penalty	NOUN
ftr-350	87	17	unless	unless	SCONJ
ftr-350	87	18	it	it	PRON
ftr-350	87	19	is	be	AUX
ftr-350	87	20	made	make	VERB
ftr-350	87	21	after	after	ADP
ftr-350	87	22	the	the	DET
ftr-350	87	23	death	death	NOUN
ftr-350	87	24	of	of	ADP
ftr-350	87	25	the	the	DET
ftr-350	87	26	employee	employee	NOUN
ftr-350	87	27	,	,	PUNCT
ftr-350	87	28	is	be	AUX
ftr-350	87	29	attributable	attributable	ADJ
ftr-350	87	30	to	to	ADP
ftr-350	87	31	the	the	DET
ftr-350	87	32	employee‟s	employee‟s	NOUN
ftr-350	87	33	being	be	AUX
ftr-350	87	34	disabled	disabled	ADJ
ftr-350	87	35	,	,	PUNCT
ftr-350	87	36	is	be	AUX
ftr-350	87	37	part	part	NOUN
ftr-350	87	38	of	of	ADP
ftr-350	87	39	a	a	DET
ftr-350	87	40	series	series	NOUN
ftr-350	87	41	of	of	ADP
ftr-350	87	42	substantially	substantially	ADV
ftr-350	87	43	equal	equal	ADJ
ftr-350	87	44	periodic	periodic	ADJ
ftr-350	87	45	payments	payment	NOUN
ftr-350	87	46	made	make	VERB
ftr-350	87	47	for	for	ADP
ftr-350	87	48	the	the	DET
ftr-350	87	49	life	life	NOUN
ftr-350	87	50	or	or	CCONJ
ftr-350	87	51	life	life	NOUN
ftr-350	87	52	expectancy	expectancy	NOUN
ftr-350	87	53	of	of	ADP
ftr-350	87	54	the	the	DET
ftr-350	87	55	employee	employee	NOUN
ftr-350	87	56	(	(	PUNCT
ftr-350	87	57	or	or	CCONJ
ftr-350	87	58	the	the	DET
ftr-350	87	59	employee	employee	NOUN
ftr-350	87	60	and	and	CCONJ
ftr-350	87	61	his	his	PRON
ftr-350	87	62	designated	designate	VERB
ftr-350	87	63	beneficiary	beneficiary	NOUN
ftr-350	87	64	)	)	PUNCT
ftr-350	87	65	,	,	PUNCT
ftr-350	87	66	or	or	CCONJ
ftr-350	87	67	made	make	VERB
ftr-350	87	68	after	after	ADP
ftr-350	87	69	separation	separation	NOUN
ftr-350	87	70	from	from	ADP
ftr-350	87	71	service	service	NOUN
ftr-350	87	72	after	after	ADP
ftr-350	87	73	attainment	attainment	NOUN
ftr-350	87	74	of	of	ADP
ftr-350	87	75	age	age	NOUN
ftr-350	87	76	55	55	NUM
ftr-350	87	77	.	.	PUNCT
ftr-350	88	1	there	there	PRON
ftr-350	88	2	are	be	VERB
ftr-350	88	3	exceptions	exception	NOUN
ftr-350	88	4	for	for	ADP
ftr-350	88	5	certain	certain	ADJ
ftr-350	88	6	medical	medical	ADJ
ftr-350	88	7	expenses	expense	NOUN
ftr-350	88	8	,	,	PUNCT
ftr-350	88	9	and	and	CCONJ
ftr-350	88	10	,	,	PUNCT
ftr-350	88	11	in	in	ADP
ftr-350	88	12	the	the	DET
ftr-350	88	13	case	case	NOUN
ftr-350	88	14	of	of	ADP
ftr-350	88	15	an	an	DET
ftr-350	88	16	individual	individual	ADJ
ftr-350	88	17	retirement	retirement	NOUN
ftr-350	88	18	plan	plan	NOUN
ftr-350	88	19	,	,	PUNCT
ftr-350	88	20	for	for	ADP
ftr-350	88	21	certain	certain	ADJ
ftr-350	88	22	expenses	expense	NOUN
ftr-350	88	23	for	for	ADP
ftr-350	88	24	health	health	NOUN
ftr-350	88	25	insurance	insurance	NOUN
ftr-350	88	26	premiums	premium	NOUN
ftr-350	88	27	while	while	SCONJ
ftr-350	88	28	unemployed	unemployed	ADJ
ftr-350	88	29	,	,	PUNCT
ftr-350	88	30	higher	high	ADJ
ftr-350	88	31	education	education	NOUN
ftr-350	88	32	expenses	expense	NOUN
ftr-350	88	33	,	,	PUNCT
ftr-350	88	34	and	and	CCONJ
ftr-350	88	35	first	first	ADJ
ftr-350	88	36	-	-	PUNCT
ftr-350	88	37	time	time	NOUN
ftr-350	88	38	home	home	NOUN
ftr-350	88	39	purchases	purchase	NOUN
ftr-350	88	40	.	.	PUNCT
ftr-350	89	1	i.r.c	i.r.c	NOUN
ftr-350	89	2	.	.	PUNCT
ftr-350	90	1	§	§	PROPN
ftr-350	90	2	72(t)(b	72(t)(b	NUM
ftr-350	90	3	)	)	PUNCT
ftr-350	90	4	,	,	PUNCT
ftr-350	90	5	(	(	PUNCT
ftr-350	90	6	d)-(f	d)-(f	PROPN
ftr-350	90	7	)	)	PUNCT
ftr-350	90	8	.	.	PUNCT
ftr-350	91	1	11	11	NUM
ftr-350	91	2	.	.	PUNCT
ftr-350	91	3	i.r.c	i.r.c	NOUN
ftr-350	91	4	.	.	PUNCT
ftr-350	92	1	§	§	PROPN
ftr-350	92	2	§	§	PROPN
ftr-350	92	3	401(a)(9	401(a)(9	PROPN
ftr-350	92	4	)	)	PUNCT
ftr-350	92	5	,	,	PUNCT
ftr-350	92	6	408(a)(6	408(a)(6	NUM
ftr-350	92	7	)	)	PUNCT
ftr-350	92	8	(	(	PUNCT
ftr-350	92	9	ira	ira	PROPN
ftr-350	92	10	)	)	PUNCT
ftr-350	92	11	;	;	PUNCT
ftr-350	92	12	i.r.s	i.r.s	PROPN
ftr-350	92	13	.	.	PROPN
ftr-350	92	14	,	,	PUNCT
ftr-350	92	15	publication	publication	NOUN
ftr-350	92	16	575	575	NUM
ftr-350	92	17	,	,	PUNCT
ftr-350	92	18	supra	supra	NOUN
ftr-350	92	19	note	note	NOUN
ftr-350	92	20	6	6	NUM
ftr-350	92	21	,	,	PUNCT
ftr-350	92	22	at	at	ADP
ftr-350	92	23	32	32	NUM
ftr-350	92	24	-	-	SYM
ftr-350	92	25	34	34	NUM
ftr-350	92	26	;	;	PUNCT
ftr-350	92	27	bittker	bittker	NOUN
ftr-350	92	28	&	&	CCONJ
ftr-350	92	29	lokken	lokken	PROPN
ftr-350	92	30	,	,	PUNCT
ftr-350	92	31	federal	federal	ADJ
ftr-350	92	32	taxation	taxation	NOUN
ftr-350	92	33	of	of	ADP
ftr-350	92	34	income	income	NOUN
ftr-350	92	35	,	,	PUNCT
ftr-350	92	36	estates	estate	NOUN
ftr-350	92	37	,	,	PUNCT
ftr-350	92	38	and	and	CCONJ
ftr-350	92	39	gifts	gift	NOUN
ftr-350	92	40	,	,	PUNCT
ftr-350	92	41	supra	supra	ADJ
ftr-350	92	42	note	note	NOUN
ftr-350	92	43	2	2	NUM
ftr-350	92	44	,	,	PUNCT
ftr-350	92	45	¶¶	¶¶	PROPN
ftr-350	92	46	61.13.4	61.13.4	NOUN
ftr-350	92	47	,	,	PUNCT
ftr-350	92	48	62.3.4	62.3.4	NOUN
ftr-350	92	49	.	.	PUNCT
ftr-350	93	1	bittker	bittker	NOUN
ftr-350	93	2	and	and	CCONJ
ftr-350	93	3	lokken	lokken	VERB
ftr-350	93	4	explain	explain	VERB
ftr-350	93	5	that	that	SCONJ
ftr-350	93	6	“	"	PUNCT
ftr-350	93	7	[	[	X
ftr-350	93	8	t]he	t]he	X
ftr-350	93	9	purpose	purpose	NOUN
ftr-350	93	10	.	.	PUNCT
ftr-350	93	11	.	.	PUNCT
ftr-350	93	12	.	.	PUNCT
ftr-350	94	1	is	be	AUX
ftr-350	94	2	to	to	PART
ftr-350	94	3	limit	limit	VERB
ftr-350	94	4	the	the	DET
ftr-350	94	5	extent	extent	NOUN
ftr-350	94	6	to	to	PART
ftr-350	94	7	which	which	PRON
ftr-350	94	8	employees	employee	NOUN
ftr-350	94	9	and	and	CCONJ
ftr-350	94	10	their	their	PRON
ftr-350	94	11	beneficiaries	beneficiary	NOUN
ftr-350	94	12	may	may	AUX
ftr-350	94	13	use	use	VERB
ftr-350	94	14	qualified	qualified	ADJ
ftr-350	94	15	plans	plan	NOUN
ftr-350	94	16	as	as	ADP
ftr-350	94	17	tax	tax	NOUN
ftr-350	94	18	shelters	shelter	NOUN
ftr-350	94	19	longer	long	ADV
ftr-350	94	20	than	than	SCONJ
ftr-350	94	21	is	be	AUX
ftr-350	94	22	reasonably	reasonably	ADV
ftr-350	94	23	necessary	necessary	ADJ
ftr-350	94	24	to	to	PART
ftr-350	94	25	accomplish	accomplish	VERB
ftr-350	94	26	the	the	DET
ftr-350	94	27	objective	objective	NOUN
ftr-350	94	28	of	of	ADP
ftr-350	94	29	providing	provide	VERB
ftr-350	94	30	retirement	retirement	NOUN
ftr-350	94	31	income	income	NOUN
ftr-350	94	32	.	.	PUNCT
ftr-350	94	33	”	"	PUNCT
ftr-350	95	1	i	i	PRON
ftr-350	95	2	d.	d.	PROPN
ftr-350	95	3	¶	¶	PROPN
ftr-350	95	4	61.13.4	61.13.4	NOUN
ftr-350	95	5	,	,	PUNCT
ftr-350	95	6	at	at	ADP
ftr-350	95	7	61	61	NUM
ftr-350	95	8	-	-	SYM
ftr-350	95	9	267	267	NUM
ftr-350	95	10	.	.	NOUN
ftr-350	95	11	12	12	NUM
ftr-350	95	12	.	.	PUNCT
ftr-350	95	13	regs	reg	NOUN
ftr-350	95	14	.	.	PUNCT
ftr-350	96	1	§	§	PROPN
ftr-350	96	2	1.401(a)(9)-5(e	1.401(a)(9)-5(e	NUM
ftr-350	96	3	)	)	PUNCT
ftr-350	96	4	(	(	PUNCT
ftr-350	96	5	defined	define	VERB
ftr-350	96	6	contribution	contribution	NOUN
ftr-350	96	7	plan	plan	NOUN
ftr-350	96	8	)	)	PUNCT
ftr-350	96	9	;	;	PUNCT
ftr-350	96	10	regs	reg	NOUN
ftr-350	96	11	.	.	PUNCT
ftr-350	97	1	§	§	PROPN
ftr-350	97	2	1.401(a)(9)-6	1.401(a)(9)-6	PROPN
ftr-350	97	3	a-4	a-4	PROPN
ftr-350	97	4	(	(	PUNCT
ftr-350	97	5	defined	define	VERB
ftr-350	97	6	benefit	benefit	NOUN
ftr-350	97	7	plan	plan	NOUN
ftr-350	97	8	)	)	PUNCT
ftr-350	97	9	;	;	PUNCT
ftr-350	97	10	regs	reg	NOUN
ftr-350	97	11	.	.	PUNCT
ftr-350	98	1	§	§	PROPN
ftr-350	98	2	1.401(a)(9)-8	1.401(a)(9)-8	PROPN
ftr-350	98	3	a-2(a)(3	a-2(a)(3	NOUN
ftr-350	98	4	)	)	PUNCT
ftr-350	98	5	(	(	PUNCT
ftr-350	98	6	purchase	purchase	NOUN
ftr-350	98	7	by	by	ADP
ftr-350	98	8	employee	employee	NOUN
ftr-350	98	9	)	)	PUNCT
ftr-350	98	10	;	;	PUNCT
ftr-350	98	11	regs	reg	NOUN
ftr-350	98	12	.	.	PUNCT
ftr-350	99	1	§	§	PROPN
ftr-350	99	2	1.402(a)-1(a)(2	1.402(a)-1(a)(2	NUM
ftr-350	99	3	)	)	PUNCT
ftr-350	99	4	(	(	PUNCT
ftr-350	99	5	distribution	distribution	NOUN
ftr-350	99	6	to	to	ADP
ftr-350	99	7	an	an	DET
ftr-350	99	8	employee	employee	NOUN
ftr-350	99	9	of	of	ADP
ftr-350	99	10	a	a	DET
ftr-350	99	11	nontransferable	nontransferable	ADJ
ftr-350	99	12	annuity	annuity	NOUN
ftr-350	99	13	contract	contract	NOUN
ftr-350	99	14	by	by	ADP
ftr-350	99	15	a	a	DET
ftr-350	99	16	qualified	qualified	ADJ
ftr-350	99	17	plan	plan	NOUN
ftr-350	99	18	will	will	AUX
ftr-350	99	19	not	not	PART
ftr-350	99	20	be	be	AUX
ftr-350	99	21	considered	consider	VERB
ftr-350	99	22	income	income	NOUN
ftr-350	99	23	)	)	PUNCT
ftr-350	99	24	.	.	PUNCT
ftr-350	100	1	a	a	DET
ftr-350	100	2	commercial	commercial	ADJ
ftr-350	100	3	annuity	annuity	NOUN
ftr-350	100	4	contract	contract	NOUN
ftr-350	100	5	would	would	AUX
ftr-350	100	6	also	also	ADV
ftr-350	100	7	be	be	AUX
ftr-350	100	8	a	a	DET
ftr-350	100	9	section	section	NOUN
ftr-350	100	10	403(a	403(a	NUM
ftr-350	100	11	)	)	PUNCT
ftr-350	100	12	plan	plan	NOUN
ftr-350	100	13	or	or	CCONJ
ftr-350	100	14	tax	tax	NOUN
ftr-350	100	15	-	-	PUNCT
ftr-350	100	16	sheltered	shelter	VERB
ftr-350	100	17	annuity	annuity	NOUN
ftr-350	100	18	plan	plan	NOUN
ftr-350	100	19	under	under	ADP
ftr-350	100	20	section	section	NOUN
ftr-350	100	21	403(b	403(b	PROPN
ftr-350	100	22	)	)	PUNCT
ftr-350	100	23	.	.	PUNCT
ftr-350	101	1	see	see	VERB
ftr-350	101	2	infra	infra	NOUN
ftr-350	101	3	notes	note	VERB
ftr-350	101	4	14	14	NUM
ftr-350	101	5	,	,	PUNCT
ftr-350	101	6	30	30	NUM
ftr-350	101	7	.	.	PUNCT
ftr-350	102	1	in	in	ADP
ftr-350	102	2	addition	addition	NOUN
ftr-350	102	3	,	,	PUNCT
ftr-350	102	4	the	the	DET
ftr-350	102	5	owner	owner	NOUN
ftr-350	102	6	of	of	ADP
ftr-350	102	7	a	a	DET
ftr-350	102	8	traditional	traditional	ADJ
ftr-350	102	9	ira	ira	PROPN
ftr-350	102	10	can	can	AUX
ftr-350	102	11	instruct	instruct	VERB
ftr-350	102	12	the	the	DET
ftr-350	102	13	trustee	trustee	NOUN
ftr-350	102	14	or	or	CCONJ
ftr-350	102	15	custodian	custodian	NOUN
ftr-350	102	16	to	to	PART
ftr-350	102	17	purchase	purchase	VERB
ftr-350	102	18	an	an	DET
ftr-350	102	19	annuity	annuity	NOUN
ftr-350	102	20	contract	contract	NOUN
ftr-350	102	21	for	for	ADP
ftr-350	102	22	him	he	PRON
ftr-350	102	23	.	.	PUNCT
ftr-350	103	1	i.r.s	i.r.s	PROPN
ftr-350	103	2	.	.	PROPN
ftr-350	103	3	,	,	PUNCT
ftr-350	103	4	publication	publication	NOUN
ftr-350	103	5	590	590	NUM
ftr-350	103	6	,	,	PUNCT
ftr-350	103	7	supra	supra	NOUN
ftr-350	103	8	note	note	NOUN
ftr-350	103	9	7	7	NUM
ftr-350	103	10	,	,	PUNCT
ftr-350	103	11	at	at	ADP
ftr-350	103	12	41	41	NUM
ftr-350	103	13	.	.	PUNCT
ftr-350	104	1	780	780	NUM
ftr-350	104	2	florida	florida	PROPN
ftr-350	104	3	tax	tax	NOUN
ftr-350	104	4	review	review	NOUN
ftr-350	105	1	[	[	X
ftr-350	105	2	vol	vol	NOUN
ftr-350	105	3	.	.	PUNCT
ftr-350	106	1	11:10	11:10	NUM
ftr-350	106	2	payment	payment	NOUN
ftr-350	106	3	of	of	ADP
ftr-350	106	4	definitely	definitely	ADV
ftr-350	106	5	determinable	determinable	ADJ
ftr-350	106	6	benefits	benefit	NOUN
ftr-350	106	7	to	to	ADP
ftr-350	106	8	his	his	PRON
ftr-350	106	9	employees	employee	NOUN
ftr-350	106	10	over	over	ADP
ftr-350	106	11	a	a	DET
ftr-350	106	12	period	period	NOUN
ftr-350	106	13	of	of	ADP
ftr-350	106	14	years	year	NOUN
ftr-350	106	15	,	,	PUNCT
ftr-350	106	16	usually	usually	ADV
ftr-350	106	17	for	for	ADP
ftr-350	106	18	life	life	NOUN
ftr-350	106	19	,	,	PUNCT
ftr-350	106	20	after	after	ADP
ftr-350	106	21	retirement.‖	retirement.‖	PROPN
ftr-350	106	22	13	13	NUM
ftr-350	106	23	a	a	DET
ftr-350	106	24	pension	pension	NOUN
ftr-350	106	25	plan	plan	NOUN
ftr-350	106	26	may	may	AUX
ftr-350	106	27	take	take	VERB
ftr-350	106	28	the	the	DET
ftr-350	106	29	form	form	NOUN
ftr-350	106	30	of	of	ADP
ftr-350	106	31	a	a	DET
ftr-350	106	32	trust	trust	NOUN
ftr-350	106	33	or	or	CCONJ
ftr-350	106	34	of	of	ADP
ftr-350	106	35	an	an	DET
ftr-350	106	36	employee	employee	NOUN
ftr-350	106	37	annuity	annuity	NOUN
ftr-350	106	38	plan	plan	NOUN
ftr-350	106	39	pursuant	pursuant	ADJ
ftr-350	106	40	to	to	ADP
ftr-350	106	41	section	section	NOUN
ftr-350	106	42	403(a	403(a	NOUN
ftr-350	106	43	)	)	PUNCT
ftr-350	106	44	.	.	PUNCT
ftr-350	107	1	14	14	NUM
ftr-350	107	2	under	under	ADP
ftr-350	107	3	a	a	DET
ftr-350	107	4	traditional	traditional	ADJ
ftr-350	107	5	pension	pension	NOUN
ftr-350	107	6	plan	plan	NOUN
ftr-350	107	7	,	,	PUNCT
ftr-350	107	8	benefits	benefit	NOUN
ftr-350	107	9	are	be	AUX
ftr-350	107	10	determined	determine	VERB
ftr-350	107	11	under	under	ADP
ftr-350	107	12	a	a	DET
ftr-350	107	13	formula	formula	NOUN
ftr-350	107	14	based	base	VERB
ftr-350	107	15	on	on	ADP
ftr-350	107	16	factors	factor	NOUN
ftr-350	107	17	such	such	ADJ
ftr-350	107	18	as	as	ADP
ftr-350	107	19	years	year	NOUN
ftr-350	107	20	of	of	ADP
ftr-350	107	21	service	service	NOUN
ftr-350	107	22	and	and	CCONJ
ftr-350	107	23	rate	rate	NOUN
ftr-350	107	24	of	of	ADP
ftr-350	107	25	compensation	compensation	NOUN
ftr-350	107	26	.	.	PUNCT
ftr-350	108	1	15	15	NUM
ftr-350	108	2	a	a	DET
ftr-350	108	3	pension	pension	NOUN
ftr-350	108	4	plan	plan	NOUN
ftr-350	108	5	may	may	AUX
ftr-350	108	6	also	also	ADV
ftr-350	108	7	take	take	VERB
ftr-350	108	8	the	the	DET
ftr-350	108	9	form	form	NOUN
ftr-350	108	10	of	of	ADP
ftr-350	108	11	a	a	DET
ftr-350	108	12	cash	cash	NOUN
ftr-350	108	13	balance	balance	NOUN
ftr-350	108	14	plan	plan	NOUN
ftr-350	108	15	.	.	PUNCT
ftr-350	109	1	16	16	NUM
ftr-350	109	2	pension	pension	NOUN
ftr-350	109	3	plans	plan	NOUN
ftr-350	109	4	are	be	AUX
ftr-350	109	5	defined	define	VERB
ftr-350	109	6	benefit	benefit	NOUN
ftr-350	109	7	plans	plan	NOUN
ftr-350	109	8	.	.	PUNCT
ftr-350	110	1	17	17	NUM
ftr-350	110	2	another	another	DET
ftr-350	110	3	type	type	NOUN
ftr-350	110	4	of	of	ADP
ftr-350	110	5	qualified	qualified	ADJ
ftr-350	110	6	plan	plan	NOUN
ftr-350	110	7	is	be	AUX
ftr-350	110	8	a	a	DET
ftr-350	110	9	profit	profit	NOUN
ftr-350	110	10	-	-	PUNCT
ftr-350	110	11	sharing	share	VERB
ftr-350	110	12	18	18	NUM
ftr-350	110	13	or	or	CCONJ
ftr-350	110	14	stock	stock	NOUN
ftr-350	110	15	bonus	bonus	NOUN
ftr-350	110	16	plan	plan	NOUN
ftr-350	110	17	,	,	PUNCT
ftr-350	110	18	19	19	NUM
ftr-350	110	19	such	such	ADJ
ftr-350	110	20	as	as	ADP
ftr-350	110	21	a	a	DET
ftr-350	110	22	section	section	NOUN
ftr-350	110	23	401(k	401(k	NOUN
ftr-350	110	24	)	)	PUNCT
ftr-350	110	25	plan	plan	NOUN
ftr-350	110	26	.	.	PUNCT
ftr-350	111	1	these	these	DET
ftr-350	111	2	plans	plan	NOUN
ftr-350	111	3	are	be	AUX
ftr-350	111	4	defined	define	VERB
ftr-350	111	5	contribution	contribution	NOUN
ftr-350	111	6	plans	plan	NOUN
ftr-350	111	7	:	:	PUNCT
ftr-350	111	8	20	20	NUM
ftr-350	111	9	each	each	DET
ftr-350	111	10	participant	participant	NOUN
ftr-350	111	11	has	have	VERB
ftr-350	111	12	a	a	DET
ftr-350	111	13	separate	separate	ADJ
ftr-350	111	14	account	account	NOUN
ftr-350	111	15	,	,	PUNCT
ftr-350	111	16	which	which	PRON
ftr-350	111	17	reflects	reflect	VERB
ftr-350	111	18	contributions	contribution	NOUN
ftr-350	111	19	,	,	PUNCT
ftr-350	111	20	trust	trust	NOUN
ftr-350	111	21	income	income	NOUN
ftr-350	111	22	and	and	CCONJ
ftr-350	111	23	expense	expense	NOUN
ftr-350	111	24	,	,	PUNCT
ftr-350	111	25	or	or	CCONJ
ftr-350	111	26	gains	gain	NOUN
ftr-350	111	27	and	and	CCONJ
ftr-350	111	28	losses	loss	NOUN
ftr-350	111	29	,	,	PUNCT
ftr-350	111	30	and	and	CCONJ
ftr-350	111	31	the	the	DET
ftr-350	111	32	account	account	NOUN
ftr-350	111	33	balance	balance	NOUN
ftr-350	111	34	is	be	AUX
ftr-350	111	35	the	the	DET
ftr-350	111	36	basis	basis	NOUN
ftr-350	111	37	for	for	ADP
ftr-350	111	38	determining	determine	VERB
ftr-350	111	39	the	the	DET
ftr-350	111	40	participant‘s	participant‘s	NOUN
ftr-350	111	41	benefits	benefit	NOUN
ftr-350	111	42	.	.	PUNCT
ftr-350	112	1	in	in	ADP
ftr-350	112	2	1974	1974	NUM
ftr-350	112	3	,	,	PUNCT
ftr-350	112	4	congress	congress	PROPN
ftr-350	112	5	first	first	ADV
ftr-350	112	6	authorized	authorize	VERB
ftr-350	112	7	an	an	DET
ftr-350	112	8	individual	individual	ADJ
ftr-350	112	9	earning	earn	VERB
ftr-350	112	10	compensation	compensation	NOUN
ftr-350	112	11	to	to	PART
ftr-350	112	12	establish	establish	VERB
ftr-350	112	13	his	his	PRON
ftr-350	112	14	own	own	ADJ
ftr-350	112	15	tax	tax	NOUN
ftr-350	112	16	-	-	PUNCT
ftr-350	112	17	favored	favor	VERB
ftr-350	112	18	―individual	―individual	ADJ
ftr-350	112	19	retirement	retirement	NOUN
ftr-350	112	20	account	account	NOUN
ftr-350	112	21	(	(	PUNCT
ftr-350	112	22	ira).‖	ira).‖	PROPN
ftr-350	112	23	21	21	NUM
ftr-350	112	24	an	an	DET
ftr-350	112	25	ira	ira	PROPN
ftr-350	112	26	is	be	AUX
ftr-350	112	27	defined	define	VERB
ftr-350	112	28	as	as	ADP
ftr-350	112	29	a	a	DET
ftr-350	112	30	trust	trust	NOUN
ftr-350	112	31	or	or	CCONJ
ftr-350	112	32	custodial	custodial	ADJ
ftr-350	112	33	account	account	NOUN
ftr-350	112	34	―created	―create	VERB
ftr-350	112	35	or	or	CCONJ
ftr-350	112	36	organized	organize	VERB
ftr-350	112	37	in	in	ADP
ftr-350	112	38	the	the	DET
ftr-350	112	39	united	united	PROPN
ftr-350	112	40	states	states	PROPN
ftr-350	112	41	for	for	ADP
ftr-350	112	42	the	the	DET
ftr-350	112	43	exclusive	exclusive	ADJ
ftr-350	112	44	benefit	benefit	NOUN
ftr-350	112	45	of	of	ADP
ftr-350	112	46	an	an	DET
ftr-350	112	47	individual	individual	NOUN
ftr-350	112	48	or	or	CCONJ
ftr-350	112	49	13	13	NUM
ftr-350	112	50	.	.	PUNCT
ftr-350	112	51	regs	regs	PROPN
ftr-350	112	52	.	.	PUNCT
ftr-350	113	1	§	§	PROPN
ftr-350	113	2	1.401	1.401	NUM
ftr-350	113	3	-	-	SYM
ftr-350	113	4	1(b)(1)(i	1(b)(1)(i	NUM
ftr-350	113	5	)	)	PUNCT
ftr-350	113	6	;	;	PUNCT
ftr-350	113	7	see	see	VERB
ftr-350	113	8	also	also	ADV
ftr-350	113	9	bittker	bittker	VERB
ftr-350	113	10	&	&	CCONJ
ftr-350	113	11	lokken	lokken	PROPN
ftr-350	113	12	,	,	PUNCT
ftr-350	113	13	federal	federal	ADJ
ftr-350	113	14	taxation	taxation	NOUN
ftr-350	113	15	,	,	PUNCT
ftr-350	113	16	supra	supra	PROPN
ftr-350	113	17	note	note	NOUN
ftr-350	113	18	2	2	NUM
ftr-350	113	19	,	,	PUNCT
ftr-350	113	20	¶	¶	NOUN
ftr-350	113	21	61.2	61.2	NUM
ftr-350	113	22	,	,	PUNCT
ftr-350	113	23	at	at	ADP
ftr-350	113	24	61–35	61–35	NUM
ftr-350	113	25	,	,	PUNCT
ftr-350	113	26	¶	¶	NOUN
ftr-350	113	27	61.13.2	61.13.2	NUM
ftr-350	113	28	,	,	PUNCT
ftr-350	113	29	at	at	ADP
ftr-350	113	30	61–254	61–254	NUM
ftr-350	113	31	.	.	PUNCT
ftr-350	114	1	14	14	NUM
ftr-350	114	2	.	.	PUNCT
ftr-350	114	3	see	see	VERB
ftr-350	114	4	i.r.c	i.r.c	NOUN
ftr-350	114	5	.	.	PUNCT
ftr-350	115	1	§	§	PROPN
ftr-350	115	2	§	§	PROPN
ftr-350	115	3	403(a	403(a	NOUN
ftr-350	115	4	)	)	PUNCT
ftr-350	115	5	,	,	PUNCT
ftr-350	115	6	404(a)(2	404(a)(2	NUM
ftr-350	115	7	)	)	PUNCT
ftr-350	115	8	;	;	PUNCT
ftr-350	115	9	regs	reg	NOUN
ftr-350	115	10	.	.	PUNCT
ftr-350	116	1	§	§	PROPN
ftr-350	116	2	1.404(a)-3(a	1.404(a)-3(a	NUM
ftr-350	116	3	)	)	PUNCT
ftr-350	116	4	(	(	PUNCT
ftr-350	116	5	“	"	PUNCT
ftr-350	116	6	an	an	DET
ftr-350	116	7	„	„	PUNCT
ftr-350	116	8	annuity	annuity	NOUN
ftr-350	116	9	plan‟	plan‟	NOUN
ftr-350	116	10	means	mean	VERB
ftr-350	116	11	a	a	DET
ftr-350	116	12	pension	pension	NOUN
ftr-350	116	13	plan	plan	NOUN
ftr-350	116	14	under	under	ADP
ftr-350	116	15	which	which	PRON
ftr-350	116	16	retirement	retirement	NOUN
ftr-350	116	17	benefits	benefit	NOUN
ftr-350	116	18	are	be	AUX
ftr-350	116	19	provided	provide	VERB
ftr-350	116	20	under	under	ADP
ftr-350	116	21	annuity	annuity	NOUN
ftr-350	116	22	or	or	CCONJ
ftr-350	116	23	insurance	insurance	NOUN
ftr-350	116	24	contracts	contract	NOUN
ftr-350	116	25	without	without	ADP
ftr-350	116	26	a	a	DET
ftr-350	116	27	trust	trust	NOUN
ftr-350	116	28	.	.	PUNCT
ftr-350	116	29	”	"	PUNCT
ftr-350	116	30	)	)	PUNCT
ftr-350	116	31	;	;	PUNCT
ftr-350	116	32	see	see	VERB
ftr-350	116	33	bittker	bittker	NOUN
ftr-350	116	34	&	&	CCONJ
ftr-350	116	35	lokken	lokken	PROPN
ftr-350	116	36	,	,	PUNCT
ftr-350	116	37	federal	federal	ADJ
ftr-350	116	38	taxation	taxation	NOUN
ftr-350	116	39	,	,	PUNCT
ftr-350	116	40	supra	supra	PROPN
ftr-350	116	41	note	note	NOUN
ftr-350	116	42	2	2	NUM
ftr-350	116	43	,	,	PUNCT
ftr-350	116	44	¶	¶	NOUN
ftr-350	116	45	61.2	61.2	NUM
ftr-350	116	46	,	,	PUNCT
ftr-350	116	47	at	at	ADP
ftr-350	116	48	61–39	61–39	NUM
ftr-350	116	49	(	(	PUNCT
ftr-350	116	50	noting	note	VERB
ftr-350	116	51	that	that	SCONJ
ftr-350	116	52	“	"	PUNCT
ftr-350	116	53	[	[	X
ftr-350	116	54	a]nnuity	a]nnuity	NOUN
ftr-350	116	55	plans	plan	NOUN
ftr-350	116	56	must	must	AUX
ftr-350	116	57	satisfy	satisfy	VERB
ftr-350	116	58	all	all	DET
ftr-350	116	59	the	the	DET
ftr-350	116	60	requirements	requirement	NOUN
ftr-350	116	61	of	of	ADP
ftr-350	116	62	section	section	NOUN
ftr-350	116	63	401(a	401(a	PROPN
ftr-350	116	64	)	)	PUNCT
ftr-350	116	65	except	except	SCONJ
ftr-350	116	66	those	those	PRON
ftr-350	116	67	that	that	PRON
ftr-350	116	68	are	be	AUX
ftr-350	116	69	inapplicable	inapplicable	ADJ
ftr-350	116	70	because	because	SCONJ
ftr-350	116	71	of	of	ADP
ftr-350	116	72	the	the	DET
ftr-350	116	73	absence	absence	NOUN
ftr-350	116	74	of	of	ADP
ftr-350	116	75	a	a	DET
ftr-350	116	76	trust	trust	NOUN
ftr-350	116	77	.	.	PUNCT
ftr-350	116	78	”	"	PUNCT
ftr-350	116	79	)	)	PUNCT
ftr-350	116	80	;	;	PUNCT
ftr-350	116	81	see	see	VERB
ftr-350	116	82	also	also	ADV
ftr-350	116	83	i	i	PROPN
ftr-350	116	84	d.	d.	PROPN
ftr-350	116	85	¶	¶	PROPN
ftr-350	116	86	61.1.2	61.1.2	PROPN
ftr-350	116	87	,	,	PUNCT
ftr-350	116	88	at	at	ADP
ftr-350	116	89	61–10	61–10	NUM
ftr-350	116	90	(	(	PUNCT
ftr-350	116	91	“	"	PUNCT
ftr-350	116	92	essentially	essentially	ADV
ftr-350	116	93	a	a	DET
ftr-350	116	94	pension	pension	NOUN
ftr-350	116	95	plan	plan	NOUN
ftr-350	116	96	”	"	PUNCT
ftr-350	116	97	)	)	PUNCT
ftr-350	116	98	.	.	PUNCT
ftr-350	117	1	15	15	X
ftr-350	117	2	.	.	X
ftr-350	117	3	see	see	VERB
ftr-350	117	4	bittker	bittker	NOUN
ftr-350	117	5	&	&	CCONJ
ftr-350	117	6	lokken	lokken	PROPN
ftr-350	117	7	,	,	PUNCT
ftr-350	117	8	federal	federal	ADJ
ftr-350	117	9	taxation	taxation	NOUN
ftr-350	117	10	,	,	PUNCT
ftr-350	117	11	supra	supra	PROPN
ftr-350	117	12	note	note	NOUN
ftr-350	117	13	2	2	NUM
ftr-350	117	14	,	,	PUNCT
ftr-350	117	15	¶	¶	NOUN
ftr-350	117	16	61.1.2	61.1.2	NOUN
ftr-350	117	17	,	,	PUNCT
ftr-350	117	18	at	at	ADP
ftr-350	117	19	61–10	61–10	NUM
ftr-350	117	20	.	.	PUNCT
ftr-350	118	1	16	16	NUM
ftr-350	118	2	.	.	PUNCT
ftr-350	119	1	i	i	PRON
ftr-350	119	2	d.	d.	PROPN
ftr-350	119	3	at	at	ADP
ftr-350	119	4	61–12	61–12	NUM
ftr-350	119	5	to	to	ADP
ftr-350	119	6	14	14	NUM
ftr-350	119	7	.	.	PUNCT
ftr-350	120	1	bittker	bittker	NOUN
ftr-350	120	2	and	and	CCONJ
ftr-350	120	3	lokken	lokken	VERB
ftr-350	120	4	describe	describe	VERB
ftr-350	120	5	a	a	DET
ftr-350	120	6	cash	cash	NOUN
ftr-350	120	7	balance	balance	NOUN
ftr-350	120	8	plan	plan	NOUN
ftr-350	120	9	as	as	ADP
ftr-350	120	10	“	"	PUNCT
ftr-350	120	11	a	a	DET
ftr-350	120	12	defined	define	VERB
ftr-350	120	13	benefit	benefit	NOUN
ftr-350	120	14	plan	plan	NOUN
ftr-350	120	15	that	that	PRON
ftr-350	120	16	functions	function	VERB
ftr-350	120	17	somewhat	somewhat	ADV
ftr-350	120	18	like	like	ADP
ftr-350	120	19	a	a	DET
ftr-350	120	20	defined	define	VERB
ftr-350	120	21	contribution	contribution	NOUN
ftr-350	120	22	plan	plan	NOUN
ftr-350	120	23	.	.	PUNCT
ftr-350	120	24	”	"	PUNCT
ftr-350	121	1	i	i	PRON
ftr-350	121	2	d.	d.	VERB
ftr-350	121	3	at	at	ADP
ftr-350	121	4	61–12	61–12	NUM
ftr-350	121	5	.	.	PUNCT
ftr-350	122	1	benefits	benefit	NOUN
ftr-350	122	2	are	be	AUX
ftr-350	122	3	defined	define	VERB
ftr-350	122	4	by	by	ADP
ftr-350	122	5	reference	reference	NOUN
ftr-350	122	6	to	to	ADP
ftr-350	122	7	a	a	DET
ftr-350	122	8	hypothetical	hypothetical	ADJ
ftr-350	122	9	account	account	NOUN
ftr-350	122	10	for	for	ADP
ftr-350	122	11	each	each	DET
ftr-350	122	12	employee	employee	NOUN
ftr-350	122	13	.	.	PUNCT
ftr-350	123	1	i	i	PRON
ftr-350	123	2	d	d	PROPN
ftr-350	123	3	17	17	NUM
ftr-350	123	4	.	.	PUNCT
ftr-350	124	1	a	a	DET
ftr-350	124	2	“	"	PUNCT
ftr-350	124	3	defined	define	VERB
ftr-350	124	4	benefit	benefit	NOUN
ftr-350	124	5	plan	plan	NOUN
ftr-350	124	6	”	"	PUNCT
ftr-350	124	7	by	by	ADP
ftr-350	124	8	definition	definition	NOUN
ftr-350	124	9	lacks	lack	VERB
ftr-350	124	10	separate	separate	ADJ
ftr-350	124	11	accounts	account	NOUN
ftr-350	124	12	for	for	ADP
ftr-350	124	13	individual	individual	ADJ
ftr-350	124	14	employees	employee	NOUN
ftr-350	124	15	.	.	PUNCT
ftr-350	125	1	i.r.c	i.r.c	NOUN
ftr-350	125	2	.	.	PUNCT
ftr-350	126	1	§	§	PROPN
ftr-350	126	2	414(i)-(j	414(i)-(j	NUM
ftr-350	126	3	)	)	PUNCT
ftr-350	126	4	.	.	PUNCT
ftr-350	127	1	see	see	VERB
ftr-350	127	2	bittker	bittker	NOUN
ftr-350	127	3	&	&	CCONJ
ftr-350	127	4	lokken	lokken	PROPN
ftr-350	127	5	,	,	PUNCT
ftr-350	127	6	federal	federal	ADJ
ftr-350	127	7	taxation	taxation	NOUN
ftr-350	127	8	,	,	PUNCT
ftr-350	127	9	supra	supra	PROPN
ftr-350	127	10	note	note	NOUN
ftr-350	127	11	2	2	NUM
ftr-350	127	12	,	,	PUNCT
ftr-350	127	13	¶	¶	NOUN
ftr-350	127	14	61.1.2	61.1.2	NOUN
ftr-350	127	15	,	,	PUNCT
ftr-350	127	16	at	at	ADP
ftr-350	127	17	61–12	61–12	NUM
ftr-350	127	18	n.28	n.28	NOUN
ftr-350	127	19	.	.	NOUN
ftr-350	127	20	bittker	bittker	NOUN
ftr-350	127	21	and	and	CCONJ
ftr-350	127	22	lokken	lokken	VERB
ftr-350	127	23	note	note	NOUN
ftr-350	127	24	that	that	SCONJ
ftr-350	127	25	“	"	PUNCT
ftr-350	127	26	benefits	benefit	NOUN
ftr-350	127	27	to	to	PART
ftr-350	127	28	be	be	AUX
ftr-350	127	29	received	receive	VERB
ftr-350	127	30	by	by	ADP
ftr-350	127	31	employees	employee	NOUN
ftr-350	127	32	.	.	PUNCT
ftr-350	127	33	.	.	PUNCT
ftr-350	128	1	.	.	PUNCT
ftr-350	128	2	are	be	AUX
ftr-350	128	3	prescribed	prescribe	VERB
ftr-350	128	4	by	by	ADP
ftr-350	128	5	the	the	DET
ftr-350	128	6	plan	plan	NOUN
ftr-350	128	7	or	or	CCONJ
ftr-350	128	8	determined	determine	VERB
ftr-350	128	9	by	by	ADP
ftr-350	128	10	a	a	DET
ftr-350	128	11	formula	formula	NOUN
ftr-350	128	12	stated	state	VERB
ftr-350	128	13	in	in	ADP
ftr-350	128	14	the	the	DET
ftr-350	128	15	plan	plan	NOUN
ftr-350	128	16	.	.	PUNCT
ftr-350	128	17	”	"	PUNCT
ftr-350	129	1	i	i	PRON
ftr-350	129	2	d.	d.	VERB
ftr-350	129	3	at	at	ADP
ftr-350	129	4	61–12	61–12	NUM
ftr-350	129	5	.	.	PUNCT
ftr-350	130	1	18	18	NUM
ftr-350	130	2	.	.	PUNCT
ftr-350	131	1	see	see	VERB
ftr-350	131	2	reg	reg	NOUN
ftr-350	131	3	.	.	PUNCT
ftr-350	132	1	§	§	PROPN
ftr-350	132	2	1.401	1.401	NUM
ftr-350	132	3	-	-	SYM
ftr-350	132	4	1(b)(1)(ii	1(b)(1)(ii	NUM
ftr-350	132	5	)	)	PUNCT
ftr-350	132	6	;	;	PUNCT
ftr-350	132	7	bittker	bittker	NOUN
ftr-350	132	8	&	&	CCONJ
ftr-350	132	9	lokken	lokken	PROPN
ftr-350	132	10	,	,	PUNCT
ftr-350	132	11	federal	federal	ADJ
ftr-350	132	12	taxation	taxation	NOUN
ftr-350	132	13	,	,	PUNCT
ftr-350	132	14	supra	supra	PROPN
ftr-350	132	15	note	note	NOUN
ftr-350	132	16	2	2	NUM
ftr-350	132	17	,	,	PUNCT
ftr-350	132	18	¶	¶	NOUN
ftr-350	132	19	61.1.2	61.1.2	NOUN
ftr-350	132	20	,	,	PUNCT
ftr-350	132	21	at	at	ADP
ftr-350	132	22	61–10	61–10	NUM
ftr-350	132	23	.	.	PUNCT
ftr-350	133	1	19	19	NUM
ftr-350	133	2	.	.	PUNCT
ftr-350	133	3	see	see	VERB
ftr-350	133	4	reg	reg	NOUN
ftr-350	133	5	.	.	PUNCT
ftr-350	134	1	§	§	PROPN
ftr-350	134	2	1.401	1.401	NUM
ftr-350	134	3	-	-	SYM
ftr-350	134	4	1(b)(1)(iii	1(b)(1)(iii	NUM
ftr-350	134	5	)	)	PUNCT
ftr-350	134	6	;	;	PUNCT
ftr-350	134	7	bittker	bittker	NOUN
ftr-350	134	8	&	&	CCONJ
ftr-350	134	9	lokken	lokken	PROPN
ftr-350	134	10	,	,	PUNCT
ftr-350	134	11	federal	federal	ADJ
ftr-350	134	12	taxation	taxation	NOUN
ftr-350	134	13	,	,	PUNCT
ftr-350	134	14	supra	supra	PROPN
ftr-350	134	15	note	note	NOUN
ftr-350	134	16	2	2	NUM
ftr-350	134	17	,	,	PUNCT
ftr-350	134	18	¶	¶	NOUN
ftr-350	134	19	61.1.2	61.1.2	NOUN
ftr-350	134	20	,	,	PUNCT
ftr-350	134	21	at	at	ADP
ftr-350	134	22	61–11	61–11	NUM
ftr-350	134	23	.	.	PUNCT
ftr-350	135	1	20	20	NUM
ftr-350	135	2	.	.	PUNCT
ftr-350	135	3	i.r.c	i.r.c	NOUN
ftr-350	135	4	.	.	PUNCT
ftr-350	136	1	§	§	PROPN
ftr-350	136	2	414(i	414(i	PROPN
ftr-350	136	3	)	)	PUNCT
ftr-350	136	4	;	;	PUNCT
ftr-350	136	5	bittker	bittker	NOUN
ftr-350	136	6	&	&	CCONJ
ftr-350	136	7	lokken	lokken	PROPN
ftr-350	136	8	,	,	PUNCT
ftr-350	136	9	federal	federal	ADJ
ftr-350	136	10	taxation	taxation	NOUN
ftr-350	136	11	,	,	PUNCT
ftr-350	136	12	supra	supra	PROPN
ftr-350	136	13	note	note	NOUN
ftr-350	136	14	2	2	NUM
ftr-350	136	15	,	,	PUNCT
ftr-350	136	16	¶	¶	NOUN
ftr-350	136	17	61.1.2	61.1.2	NOUN
ftr-350	136	18	,	,	PUNCT
ftr-350	136	19	at	at	ADP
ftr-350	136	20	61–11	61–11	NUM
ftr-350	136	21	.	.	PUNCT
ftr-350	137	1	21	21	NUM
ftr-350	137	2	.	.	PUNCT
ftr-350	138	1	see	see	VERB
ftr-350	138	2	bittker	bittker	NOUN
ftr-350	138	3	&	&	CCONJ
ftr-350	138	4	lokken	lokken	PROPN
ftr-350	138	5	,	,	PUNCT
ftr-350	138	6	federal	federal	ADJ
ftr-350	138	7	taxation	taxation	NOUN
ftr-350	138	8	,	,	PUNCT
ftr-350	138	9	supra	supra	PROPN
ftr-350	138	10	note	note	NOUN
ftr-350	138	11	2	2	NUM
ftr-350	138	12	,	,	PUNCT
ftr-350	138	13	¶	¶	NOUN
ftr-350	138	14	62.3.1	62.3.1	PROPN
ftr-350	138	15	,	,	PUNCT
ftr-350	138	16	at	at	ADP
ftr-350	138	17	62–49	62–49	NUM
ftr-350	138	18	to	to	PART
ftr-350	138	19	50	50	NUM
ftr-350	138	20	.	.	PUNCT
ftr-350	139	1	see	see	VERB
ftr-350	139	2	generally	generally	ADV
ftr-350	139	3	i.r.s	i.r.s	PROPN
ftr-350	139	4	.	.	PUNCT
ftr-350	139	5	,	,	PUNCT
ftr-350	139	6	publication	publication	NOUN
ftr-350	139	7	590	590	NUM
ftr-350	139	8	,	,	PUNCT
ftr-350	139	9	supra	supra	NOUN
ftr-350	139	10	note	note	NOUN
ftr-350	139	11	7	7	NUM
ftr-350	139	12	.	.	NOUN
ftr-350	139	13	2012	2012	NUM
ftr-350	139	14	]	]	PUNCT
ftr-350	139	15	retirement	retirement	NOUN
ftr-350	139	16	distributions	distribution	NOUN
ftr-350	139	17	to	to	ADP
ftr-350	139	18	foreign	foreign	ADJ
ftr-350	139	19	nationals	national	NOUN
ftr-350	139	20	781	781	NUM
ftr-350	139	21	his	his	PRON
ftr-350	139	22	beneficiaries.‖	beneficiaries.‖	NOUN
ftr-350	139	23	22	22	NUM
ftr-350	139	24	in	in	ADP
ftr-350	139	25	a	a	DET
ftr-350	139	26	traditional	traditional	ADJ
ftr-350	139	27	ira	ira	PROPN
ftr-350	139	28	,	,	PUNCT
ftr-350	139	29	the	the	DET
ftr-350	139	30	employee‘s	employee‘s	PROPN
ftr-350	139	31	(	(	PUNCT
ftr-350	139	32	or	or	CCONJ
ftr-350	139	33	self	self	NOUN
ftr-350	139	34	-	-	PUNCT
ftr-350	139	35	employed	employ	VERB
ftr-350	139	36	individual‘s	individual‘s	NOUN
ftr-350	139	37	)	)	PUNCT
ftr-350	139	38	contribution	contribution	NOUN
ftr-350	139	39	is	be	AUX
ftr-350	139	40	deductible	deductible	ADJ
ftr-350	139	41	up	up	ADP
ftr-350	139	42	a	a	DET
ftr-350	139	43	specified	specify	VERB
ftr-350	139	44	dollar	dollar	NOUN
ftr-350	139	45	limit	limit	NOUN
ftr-350	139	46	,	,	PUNCT
ftr-350	139	47	which	which	PRON
ftr-350	139	48	may	may	AUX
ftr-350	139	49	be	be	AUX
ftr-350	139	50	reduced	reduce	VERB
ftr-350	139	51	for	for	ADP
ftr-350	139	52	an	an	DET
ftr-350	139	53	individual	individual	NOUN
ftr-350	139	54	who	who	PRON
ftr-350	139	55	is	be	AUX
ftr-350	139	56	an	an	DET
ftr-350	139	57	active	active	ADJ
ftr-350	139	58	participant	participant	NOUN
ftr-350	139	59	in	in	ADP
ftr-350	139	60	an	an	DET
ftr-350	139	61	employer	employer	NOUN
ftr-350	139	62	sponsored	sponsor	VERB
ftr-350	139	63	plan	plan	NOUN
ftr-350	139	64	.	.	PUNCT
ftr-350	140	1	23	23	NUM
ftr-350	141	1	the	the	DET
ftr-350	141	2	ira	ira	PROPN
ftr-350	141	3	is	be	AUX
ftr-350	141	4	not	not	PART
ftr-350	141	5	taxable	taxable	ADJ
ftr-350	141	6	on	on	ADP
ftr-350	141	7	its	its	PRON
ftr-350	141	8	earnings	earning	NOUN
ftr-350	141	9	,	,	PUNCT
ftr-350	141	10	and	and	CCONJ
ftr-350	141	11	the	the	DET
ftr-350	141	12	individual	individual	NOUN
ftr-350	141	13	is	be	AUX
ftr-350	141	14	taxed	tax	VERB
ftr-350	141	15	only	only	ADV
ftr-350	141	16	upon	upon	SCONJ
ftr-350	141	17	receipt	receipt	NOUN
ftr-350	141	18	of	of	ADP
ftr-350	141	19	distributions	distribution	NOUN
ftr-350	141	20	(	(	PUNCT
ftr-350	141	21	and	and	CCONJ
ftr-350	141	22	without	without	ADP
ftr-350	141	23	any	any	DET
ftr-350	141	24	pass	pass	NOUN
ftr-350	141	25	-	-	PUNCT
ftr-350	141	26	thru	thru	NOUN
ftr-350	141	27	of	of	ADP
ftr-350	141	28	the	the	DET
ftr-350	141	29	character	character	NOUN
ftr-350	141	30	of	of	ADP
ftr-350	141	31	the	the	DET
ftr-350	141	32	ira‘s	ira‘s	NOUN
ftr-350	141	33	earnings	earning	NOUN
ftr-350	141	34	)	)	PUNCT
ftr-350	141	35	.	.	PUNCT
ftr-350	142	1	24	24	NUM
ftr-350	142	2	an	an	DET
ftr-350	142	3	alternative	alternative	NOUN
ftr-350	142	4	to	to	ADP
ftr-350	142	5	the	the	DET
ftr-350	142	6	traditional	traditional	ADJ
ftr-350	142	7	ira	ira	PROPN
ftr-350	142	8	is	be	AUX
ftr-350	142	9	the	the	DET
ftr-350	142	10	roth	roth	PROPN
ftr-350	142	11	ira	ira	PROPN
ftr-350	142	12	.	.	PUNCT
ftr-350	143	1	in	in	ADP
ftr-350	143	2	this	this	DET
ftr-350	143	3	type	type	NOUN
ftr-350	143	4	of	of	ADP
ftr-350	143	5	account	account	NOUN
ftr-350	143	6	,	,	PUNCT
ftr-350	143	7	deductions	deduction	NOUN
ftr-350	143	8	are	be	AUX
ftr-350	143	9	not	not	PART
ftr-350	143	10	allowed	allow	VERB
ftr-350	143	11	for	for	ADP
ftr-350	143	12	contributions	contribution	NOUN
ftr-350	143	13	;	;	PUNCT
ftr-350	143	14	however	however	ADV
ftr-350	143	15	,	,	PUNCT
ftr-350	143	16	qualified	qualified	ADJ
ftr-350	143	17	distributions	distribution	NOUN
ftr-350	143	18	are	be	AUX
ftr-350	143	19	nontaxable	nontaxable	ADJ
ftr-350	143	20	.	.	PUNCT
ftr-350	144	1	25	25	NUM
ftr-350	144	2	yet	yet	ADV
ftr-350	144	3	another	another	DET
ftr-350	144	4	type	type	NOUN
ftr-350	144	5	of	of	ADP
ftr-350	144	6	qualified	qualified	ADJ
ftr-350	144	7	plan	plan	NOUN
ftr-350	144	8	is	be	AUX
ftr-350	144	9	a	a	DET
ftr-350	144	10	―simplified	―simplifie	VERB
ftr-350	144	11	employee	employee	NOUN
ftr-350	144	12	pension,‖	pension,‖	PROPN
ftr-350	144	13	an	an	DET
ftr-350	144	14	employer	employer	NOUN
ftr-350	144	15	-	-	PUNCT
ftr-350	144	16	sponsored	sponsor	VERB
ftr-350	144	17	plan	plan	NOUN
ftr-350	144	18	consisting	consist	VERB
ftr-350	144	19	of	of	ADP
ftr-350	144	20	an	an	DET
ftr-350	144	21	ira	ira	PROPN
ftr-350	144	22	for	for	ADP
ftr-350	144	23	each	each	DET
ftr-350	144	24	individual	individual	ADJ
ftr-350	144	25	employee	employee	NOUN
ftr-350	144	26	.	.	PUNCT
ftr-350	145	1	26	26	NUM
ftr-350	146	1	the	the	DET
ftr-350	146	2	employer	employer	NOUN
ftr-350	146	3	may	may	AUX
ftr-350	146	4	make	make	VERB
ftr-350	146	5	deductible	deductible	ADJ
ftr-350	146	6	contributions	contribution	NOUN
ftr-350	146	7	to	to	ADP
ftr-350	146	8	these	these	DET
ftr-350	146	9	iras	ira	NOUN
ftr-350	146	10	(	(	PUNCT
ftr-350	146	11	subject	subject	ADJ
ftr-350	146	12	to	to	ADP
ftr-350	146	13	dollar	dollar	NOUN
ftr-350	146	14	limitations	limitation	NOUN
ftr-350	146	15	and	and	CCONJ
ftr-350	146	16	nondiscrimination	nondiscrimination	NOUN
ftr-350	146	17	rules	rule	NOUN
ftr-350	146	18	)	)	PUNCT
ftr-350	146	19	.	.	PUNCT
ftr-350	147	1	27	27	NUM
ftr-350	147	2	these	these	PRON
ftr-350	147	3	are	be	AUX
ftr-350	147	4	referred	refer	VERB
ftr-350	147	5	to	to	ADP
ftr-350	147	6	as	as	ADP
ftr-350	147	7	sep	sep	PROPN
ftr-350	147	8	iras	ira	NOUN
ftr-350	147	9	and	and	CCONJ
ftr-350	147	10	are	be	AUX
ftr-350	147	11	subject	subject	ADJ
ftr-350	147	12	to	to	ADP
ftr-350	147	13	the	the	DET
ftr-350	147	14	rules	rule	NOUN
ftr-350	147	15	for	for	ADP
ftr-350	147	16	distributions	distribution	NOUN
ftr-350	147	17	from	from	ADP
ftr-350	147	18	traditional	traditional	ADJ
ftr-350	147	19	iras	ira	NOUN
ftr-350	147	20	.	.	PUNCT
ftr-350	148	1	28	28	NUM
ftr-350	148	2	a	a	DET
ftr-350	148	3	self	self	NOUN
ftr-350	148	4	-	-	PUNCT
ftr-350	148	5	employed	employ	VERB
ftr-350	148	6	individual	individual	NOUN
ftr-350	148	7	may	may	AUX
ftr-350	148	8	establish	establish	VERB
ftr-350	148	9	a	a	DET
ftr-350	148	10	sep	sep	PROPN
ftr-350	148	11	ira	ira	PROPN
ftr-350	148	12	,	,	PUNCT
ftr-350	148	13	section	section	NOUN
ftr-350	148	14	401(k	401(k	PROPN
ftr-350	148	15	)	)	PUNCT
ftr-350	148	16	plan	plan	NOUN
ftr-350	148	17	,	,	PUNCT
ftr-350	148	18	or	or	CCONJ
ftr-350	148	19	defined	define	VERB
ftr-350	148	20	benefit	benefit	NOUN
ftr-350	148	21	plan	plan	NOUN
ftr-350	148	22	,	,	PUNCT
ftr-350	148	23	and	and	CCONJ
ftr-350	148	24	contribute	contribute	VERB
ftr-350	148	25	based	base	VERB
ftr-350	148	26	on	on	ADP
ftr-350	148	27	his	his	PRON
ftr-350	148	28	earned	earn	VERB
ftr-350	148	29	income	income	NOUN
ftr-350	148	30	.	.	PUNCT
ftr-350	149	1	29	29	NUM
ftr-350	149	2	additional	additional	ADJ
ftr-350	149	3	types	type	NOUN
ftr-350	149	4	of	of	ADP
ftr-350	149	5	retirement	retirement	NOUN
ftr-350	149	6	plans	plan	NOUN
ftr-350	149	7	are	be	AUX
ftr-350	149	8	available	available	ADJ
ftr-350	149	9	for	for	ADP
ftr-350	149	10	certain	certain	ADJ
ftr-350	149	11	employers	employer	NOUN
ftr-350	149	12	.	.	PUNCT
ftr-350	150	1	a	a	DET
ftr-350	150	2	public	public	ADJ
ftr-350	150	3	school	school	NOUN
ftr-350	150	4	or	or	CCONJ
ftr-350	150	5	section	section	NOUN
ftr-350	150	6	501(c)(3	501(c)(3	NOUN
ftr-350	150	7	)	)	PUNCT
ftr-350	150	8	organization	organization	NOUN
ftr-350	150	9	may	may	AUX
ftr-350	150	10	create	create	VERB
ftr-350	150	11	a	a	DET
ftr-350	150	12	tax	tax	NOUN
ftr-350	150	13	-	-	PUNCT
ftr-350	150	14	sheltered	shelter	VERB
ftr-350	150	15	annuity	annuity	NOUN
ftr-350	150	16	plan	plan	NOUN
ftr-350	150	17	for	for	ADP
ftr-350	150	18	its	its	PRON
ftr-350	150	19	employees	employee	NOUN
ftr-350	150	20	pursuant	pursuant	ADJ
ftr-350	150	21	to	to	ADP
ftr-350	150	22	section	section	NOUN
ftr-350	150	23	403(b	403(b	PROPN
ftr-350	150	24	)	)	PUNCT
ftr-350	150	25	.	.	PUNCT
ftr-350	151	1	30	30	NUM
ftr-350	151	2	a	a	DET
ftr-350	151	3	22	22	NUM
ftr-350	151	4	.	.	PUNCT
ftr-350	151	5	i.r.c	i.r.c	NOUN
ftr-350	151	6	.	.	PUNCT
ftr-350	152	1	§	§	PROPN
ftr-350	152	2	408(a	408(a	PROPN
ftr-350	152	3	)	)	PUNCT
ftr-350	152	4	,	,	PUNCT
ftr-350	152	5	(	(	PUNCT
ftr-350	152	6	h	h	NOUN
ftr-350	152	7	)	)	PUNCT
ftr-350	152	8	;	;	PUNCT
ftr-350	152	9	bittker	bittker	NOUN
ftr-350	152	10	&	&	CCONJ
ftr-350	152	11	lokken	lokken	PROPN
ftr-350	152	12	,	,	PUNCT
ftr-350	152	13	federal	federal	ADJ
ftr-350	152	14	taxation	taxation	NOUN
ftr-350	152	15	,	,	PUNCT
ftr-350	152	16	supra	supra	PROPN
ftr-350	152	17	note	note	NOUN
ftr-350	152	18	2	2	NUM
ftr-350	152	19	,	,	PUNCT
ftr-350	152	20	¶	¶	NOUN
ftr-350	152	21	62.3.3	62.3.3	NOUN
ftr-350	152	22	,	,	PUNCT
ftr-350	152	23	at	at	ADP
ftr-350	152	24	62–60	62–60	NOUN
ftr-350	152	25	.	.	PROPN
ftr-350	153	1	23	23	NUM
ftr-350	153	2	.	.	PUNCT
ftr-350	153	3	i.r.c	i.r.c	NOUN
ftr-350	153	4	.	.	PUNCT
ftr-350	154	1	§	§	PROPN
ftr-350	154	2	219	219	NUM
ftr-350	154	3	;	;	PUNCT
ftr-350	154	4	bittker	bittker	NOUN
ftr-350	154	5	&	&	CCONJ
ftr-350	154	6	lokken	lokken	PROPN
ftr-350	154	7	,	,	PUNCT
ftr-350	154	8	federal	federal	ADJ
ftr-350	154	9	taxation	taxation	NOUN
ftr-350	154	10	,	,	PUNCT
ftr-350	154	11	supra	supra	PROPN
ftr-350	154	12	note	note	NOUN
ftr-350	154	13	2	2	NUM
ftr-350	154	14	,	,	PUNCT
ftr-350	154	15	¶	¶	NOUN
ftr-350	154	16	61.1.1	61.1.1	NUM
ftr-350	154	17	,	,	PUNCT
ftr-350	154	18	at	at	ADP
ftr-350	154	19	61–9	61–9	NUM
ftr-350	154	20	,	,	PUNCT
ftr-350	154	21	¶62.3.1	¶62.3.1	PRON
ftr-350	154	22	,	,	PUNCT
ftr-350	154	23	at	at	ADP
ftr-350	154	24	62–48	62–48	NUM
ftr-350	154	25	;	;	PUNCT
ftr-350	154	26	i.r.s	i.r.s	PROPN
ftr-350	154	27	.	.	PROPN
ftr-350	154	28	,	,	PUNCT
ftr-350	154	29	publication	publication	NOUN
ftr-350	154	30	590	590	NUM
ftr-350	154	31	,	,	PUNCT
ftr-350	154	32	supra	supra	NOUN
ftr-350	154	33	note	note	NOUN
ftr-350	154	34	7	7	NUM
ftr-350	154	35	,	,	PUNCT
ftr-350	154	36	at	at	ADP
ftr-350	154	37	12–16	12–16	NUM
ftr-350	154	38	.	.	PUNCT
ftr-350	155	1	24	24	NUM
ftr-350	155	2	.	.	PUNCT
ftr-350	155	3	bittker	bittker	PROPN
ftr-350	155	4	&	&	CCONJ
ftr-350	155	5	lokken	lokken	PROPN
ftr-350	155	6	,	,	PUNCT
ftr-350	155	7	federal	federal	ADJ
ftr-350	155	8	taxation	taxation	NOUN
ftr-350	155	9	,	,	PUNCT
ftr-350	155	10	supra	supra	PROPN
ftr-350	155	11	note	note	NOUN
ftr-350	155	12	2	2	NUM
ftr-350	155	13	,	,	PUNCT
ftr-350	155	14	¶	¶	NOUN
ftr-350	155	15	62.3.1	62.3.1	PROPN
ftr-350	155	16	,	,	PUNCT
ftr-350	155	17	at	at	ADP
ftr-350	155	18	62	62	NUM
ftr-350	155	19	–	–	SYM
ftr-350	155	20	49	49	NUM
ftr-350	155	21	.	.	PUNCT
ftr-350	156	1	basis	basis	NOUN
ftr-350	156	2	recovery	recovery	NOUN
ftr-350	156	3	is	be	AUX
ftr-350	156	4	allowed	allow	VERB
ftr-350	156	5	when	when	SCONJ
ftr-350	156	6	nondeductible	nondeductible	ADJ
ftr-350	156	7	contributions	contribution	NOUN
ftr-350	156	8	have	have	AUX
ftr-350	156	9	been	be	AUX
ftr-350	156	10	made	make	VERB
ftr-350	156	11	.	.	PUNCT
ftr-350	157	1	see	see	VERB
ftr-350	157	2	i.r.s	i.r.s	PROPN
ftr-350	157	3	.	.	PUNCT
ftr-350	157	4	,	,	PUNCT
ftr-350	157	5	publication	publication	NOUN
ftr-350	157	6	590	590	NUM
ftr-350	157	7	,	,	PUNCT
ftr-350	157	8	supra	supra	NOUN
ftr-350	157	9	note	note	NOUN
ftr-350	157	10	7	7	NUM
ftr-350	157	11	,	,	PUNCT
ftr-350	157	12	at	at	ADP
ftr-350	157	13	38–44	38–44	NUM
ftr-350	157	14	.	.	PUNCT
ftr-350	158	1	25	25	NUM
ftr-350	158	2	.	.	PUNCT
ftr-350	158	3	bittker	bittker	PROPN
ftr-350	158	4	&	&	CCONJ
ftr-350	158	5	lokken	lokken	PROPN
ftr-350	158	6	,	,	PUNCT
ftr-350	158	7	federal	federal	ADJ
ftr-350	158	8	taxation	taxation	NOUN
ftr-350	158	9	,	,	PUNCT
ftr-350	158	10	supra	supra	PROPN
ftr-350	158	11	note	note	NOUN
ftr-350	158	12	2	2	NUM
ftr-350	158	13	,	,	PUNCT
ftr-350	158	14	¶	¶	NOUN
ftr-350	158	15	62.4.1	62.4.1	NUM
ftr-350	158	16	,	,	PUNCT
ftr-350	158	17	at	at	ADP
ftr-350	158	18	62	62	NUM
ftr-350	158	19	–	–	PUNCT
ftr-350	158	20	83	83	NUM
ftr-350	158	21	;	;	PUNCT
ftr-350	158	22	i.r.c	i.r.c	NOUN
ftr-350	158	23	.	.	PUNCT
ftr-350	159	1	§	§	PROPN
ftr-350	159	2	408a	408a	PROPN
ftr-350	159	3	;	;	PUNCT
ftr-350	159	4	i.r.s	i.r.s	PROPN
ftr-350	159	5	.	.	PROPN
ftr-350	159	6	,	,	PUNCT
ftr-350	159	7	publication	publication	NOUN
ftr-350	159	8	590	590	NUM
ftr-350	159	9	,	,	PUNCT
ftr-350	159	10	supra	supra	NOUN
ftr-350	159	11	note	note	NOUN
ftr-350	159	12	7	7	NUM
ftr-350	159	13	,	,	PUNCT
ftr-350	159	14	at	at	ADP
ftr-350	159	15	54–66	54–66	NUM
ftr-350	159	16	.	.	PUNCT
ftr-350	160	1	see	see	VERB
ftr-350	160	2	generally	generally	ADV
ftr-350	160	3	natalie	natalie	PROPN
ftr-350	160	4	b.	b.	PROPN
ftr-350	160	5	choate	choate	PROPN
ftr-350	160	6	,	,	PUNCT
ftr-350	160	7	life	life	NOUN
ftr-350	160	8	and	and	CCONJ
ftr-350	160	9	death	death	NOUN
ftr-350	160	10	planning	planning	NOUN
ftr-350	160	11	for	for	ADP
ftr-350	160	12	retirement	retirement	NOUN
ftr-350	160	13	benefits	benefit	NOUN
ftr-350	160	14	316	316	NUM
ftr-350	160	15	(	(	PUNCT
ftr-350	160	16	7th	7th	ADJ
ftr-350	160	17	ed	ed	NOUN
ftr-350	160	18	.	.	PROPN
ftr-350	160	19	2011	2011	NUM
ftr-350	160	20	)	)	PUNCT
ftr-350	160	21	.	.	PUNCT
ftr-350	161	1	she	she	PRON
ftr-350	161	2	notes	note	VERB
ftr-350	161	3	that	that	SCONJ
ftr-350	161	4	roth	roth	PROPN
ftr-350	161	5	iras	ira	NOUN
ftr-350	161	6	offer	offer	VERB
ftr-350	161	7	other	other	ADJ
ftr-350	161	8	advantages	advantage	NOUN
ftr-350	161	9	over	over	ADP
ftr-350	161	10	traditional	traditional	ADJ
ftr-350	161	11	ira‟s	ira‟	NOUN
ftr-350	161	12	,	,	PUNCT
ftr-350	161	13	i.e.	i.e.	X
ftr-350	161	14	,	,	PUNCT
ftr-350	161	15	“	"	PUNCT
ftr-350	161	16	no	no	DET
ftr-350	161	17	minimum	minimum	NOUN
ftr-350	161	18	required	require	VERB
ftr-350	161	19	distributions	distribution	NOUN
ftr-350	161	20	during	during	ADP
ftr-350	161	21	the	the	DET
ftr-350	161	22	participant‟s	participant‟s	ADJ
ftr-350	161	23	life	life	NOUN
ftr-350	161	24	.	.	PUNCT
ftr-350	161	25	.	.	PUNCT
ftr-350	161	26	.	.	PUNCT
ftr-350	162	1	no	no	DET
ftr-350	162	2	maximum	maximum	ADJ
ftr-350	162	3	age	age	NOUN
ftr-350	162	4	for	for	ADP
ftr-350	162	5	making	make	VERB
ftr-350	162	6	contributions	contribution	NOUN
ftr-350	162	7	.	.	PUNCT
ftr-350	162	8	.	.	PUNCT
ftr-350	162	9	.	.	PUNCT
ftr-350	163	1	and	and	CCONJ
ftr-350	163	2	the	the	DET
ftr-350	163	3	ability	ability	NOUN
ftr-350	163	4	to	to	PART
ftr-350	163	5	withdraw	withdraw	VERB
ftr-350	163	6	the	the	DET
ftr-350	163	7	participant‟s	participant‟s	ADJ
ftr-350	163	8	own	own	ADJ
ftr-350	163	9	contributions	contribution	NOUN
ftr-350	163	10	,	,	PUNCT
ftr-350	163	11	separately	separately	ADV
ftr-350	163	12	from	from	ADP
ftr-350	163	13	the	the	DET
ftr-350	163	14	earnings	earning	NOUN
ftr-350	163	15	thereon	thereon	NOUN
ftr-350	163	16	,	,	PUNCT
ftr-350	163	17	income	income	NOUN
ftr-350	163	18	taxfree	taxfree	NOUN
ftr-350	163	19	at	at	ADP
ftr-350	163	20	any	any	DET
ftr-350	163	21	time	time	NOUN
ftr-350	163	22	.	.	PUNCT
ftr-350	163	23	”	"	PUNCT
ftr-350	164	1	i	i	PRON
ftr-350	164	2	d.	d.	VERB
ftr-350	164	3	at	at	ADP
ftr-350	164	4	316–17	316–17	NUM
ftr-350	164	5	.	.	PUNCT
ftr-350	165	1	26	26	NUM
ftr-350	165	2	.	.	PUNCT
ftr-350	165	3	i.r.c	i.r.c	NOUN
ftr-350	165	4	.	.	PUNCT
ftr-350	166	1	§	§	PROPN
ftr-350	166	2	408(k	408(k	PROPN
ftr-350	166	3	)	)	PUNCT
ftr-350	166	4	;	;	PUNCT
ftr-350	166	5	bittker	bittker	NOUN
ftr-350	166	6	&	&	CCONJ
ftr-350	166	7	lokken	lokken	PROPN
ftr-350	166	8	,	,	PUNCT
ftr-350	166	9	federal	federal	ADJ
ftr-350	166	10	taxation	taxation	NOUN
ftr-350	166	11	,	,	PUNCT
ftr-350	166	12	supra	supra	PROPN
ftr-350	166	13	note	note	NOUN
ftr-350	166	14	2	2	NUM
ftr-350	166	15	,	,	PUNCT
ftr-350	166	16	¶	¶	NOUN
ftr-350	166	17	62.6.1	62.6.1	NOUN
ftr-350	166	18	;	;	PUNCT
ftr-350	166	19	i.r.s	i.r.s	PROPN
ftr-350	166	20	.	.	PROPN
ftr-350	166	21	,	,	PUNCT
ftr-350	166	22	publication	publication	NOUN
ftr-350	166	23	560	560	NUM
ftr-350	166	24	,	,	PUNCT
ftr-350	166	25	retirement	retirement	NOUN
ftr-350	166	26	plans	plan	NOUN
ftr-350	166	27	for	for	ADP
ftr-350	166	28	small	small	ADJ
ftr-350	166	29	business	business	NOUN
ftr-350	166	30	(	(	PUNCT
ftr-350	166	31	sep	sep	PROPN
ftr-350	166	32	,	,	PUNCT
ftr-350	166	33	simple	simple	ADJ
ftr-350	166	34	,	,	PUNCT
ftr-350	166	35	and	and	CCONJ
ftr-350	166	36	qualified	qualified	ADJ
ftr-350	166	37	plans	plan	NOUN
ftr-350	166	38	)	)	PUNCT
ftr-350	166	39	,	,	PUNCT
ftr-350	166	40	at	at	ADP
ftr-350	166	41	5–8	5–8	NUM
ftr-350	166	42	,	,	PUNCT
ftr-350	166	43	http://www.irs.gov/	http://www.irs.gov/	ADJ
ftr-350	166	44	pub	pub	NOUN
ftr-350	166	45	/	/	SYM
ftr-350	166	46	irs	irs	PROPN
ftr-350	166	47	-	-	PUNCT
ftr-350	166	48	pdf	pdf	NOUN
ftr-350	166	49	/	/	SYM
ftr-350	166	50	p560.pdf	p560.pdf	NOUN
ftr-350	166	51	.	.	PUNCT
ftr-350	167	1	27	27	NUM
ftr-350	167	2	.	.	X
ftr-350	167	3	bittker	bittker	PROPN
ftr-350	167	4	&	&	CCONJ
ftr-350	167	5	lokken	lokken	PROPN
ftr-350	167	6	,	,	PUNCT
ftr-350	167	7	federal	federal	ADJ
ftr-350	167	8	taxation	taxation	NOUN
ftr-350	167	9	,	,	PUNCT
ftr-350	167	10	supra	supra	PROPN
ftr-350	167	11	note	note	NOUN
ftr-350	167	12	2	2	NUM
ftr-350	167	13	,	,	PUNCT
ftr-350	167	14	¶	¶	NOUN
ftr-350	167	15	62.6.1	62.6.1	NOUN
ftr-350	167	16	.	.	PUNCT
ftr-350	168	1	28	28	NUM
ftr-350	168	2	.	.	PUNCT
ftr-350	168	3	i.r.c	i.r.c	NOUN
ftr-350	168	4	.	.	PUNCT
ftr-350	169	1	§	§	PROPN
ftr-350	169	2	402(h)(3	402(h)(3	NUM
ftr-350	169	3	)	)	PUNCT
ftr-350	169	4	;	;	PUNCT
ftr-350	169	5	bittker	bittker	NOUN
ftr-350	169	6	&	&	CCONJ
ftr-350	169	7	lokken	lokken	PROPN
ftr-350	169	8	,	,	PUNCT
ftr-350	169	9	federal	federal	ADJ
ftr-350	169	10	taxation	taxation	NOUN
ftr-350	169	11	,	,	PUNCT
ftr-350	169	12	supra	supra	PROPN
ftr-350	169	13	note	note	NOUN
ftr-350	169	14	2	2	NUM
ftr-350	169	15	,	,	PUNCT
ftr-350	169	16	¶	¶	NOUN
ftr-350	169	17	62.6.1	62.6.1	NOUN
ftr-350	169	18	,	,	PUNCT
ftr-350	169	19	at	at	ADP
ftr-350	169	20	62–97	62–97	NUM
ftr-350	169	21	&	&	CCONJ
ftr-350	169	22	n.18	n.18	PROPN
ftr-350	169	23	.	.	PUNCT
ftr-350	170	1	in	in	ADP
ftr-350	170	2	addition	addition	NOUN
ftr-350	170	3	,	,	PUNCT
ftr-350	170	4	an	an	DET
ftr-350	170	5	employer	employer	NOUN
ftr-350	170	6	with	with	ADP
ftr-350	170	7	no	no	DET
ftr-350	170	8	more	more	ADJ
ftr-350	170	9	than	than	ADP
ftr-350	170	10	100	100	NUM
ftr-350	170	11	employees	employee	NOUN
ftr-350	170	12	may	may	AUX
ftr-350	170	13	establish	establish	VERB
ftr-350	170	14	“	"	PUNCT
ftr-350	170	15	simple	simple	ADJ
ftr-350	170	16	retirement	retirement	NOUN
ftr-350	170	17	accounts	account	NOUN
ftr-350	170	18	”	"	PUNCT
ftr-350	170	19	for	for	ADP
ftr-350	170	20	employees	employee	NOUN
ftr-350	170	21	.	.	PUNCT
ftr-350	171	1	i.r.c	i.r.c	NOUN
ftr-350	171	2	.	.	PUNCT
ftr-350	172	1	§	§	PROPN
ftr-350	172	2	408(p	408(p	PROPN
ftr-350	172	3	)	)	PUNCT
ftr-350	172	4	.	.	PUNCT
ftr-350	173	1	29	29	NUM
ftr-350	173	2	.	.	PUNCT
ftr-350	173	3	i.r.c	i.r.c	NOUN
ftr-350	173	4	.	.	PUNCT
ftr-350	174	1	§	§	PROPN
ftr-350	174	2	§	§	PROPN
ftr-350	174	3	401(c	401(c	PROPN
ftr-350	174	4	)	)	PUNCT
ftr-350	174	5	,	,	PUNCT
ftr-350	174	6	408(k)(7	408(k)(7	NUM
ftr-350	174	7	)	)	PUNCT
ftr-350	174	8	.	.	PUNCT
ftr-350	175	1	30	30	NUM
ftr-350	175	2	.	.	PUNCT
ftr-350	176	1	see	see	VERB
ftr-350	176	2	generally	generally	ADV
ftr-350	176	3	bittker	bittker	VERB
ftr-350	176	4	&	&	CCONJ
ftr-350	176	5	lokken	lokken	PROPN
ftr-350	176	6	,	,	PUNCT
ftr-350	176	7	federal	federal	ADJ
ftr-350	176	8	taxation	taxation	NOUN
ftr-350	176	9	,	,	PUNCT
ftr-350	176	10	supra	supra	PROPN
ftr-350	176	11	note	note	NOUN
ftr-350	176	12	2	2	NUM
ftr-350	176	13	,	,	PUNCT
ftr-350	176	14	¶	¶	NOUN
ftr-350	176	15	62.8	62.8	NUM
ftr-350	176	16	;	;	PUNCT
ftr-350	176	17	i.r.s	i.r.s	PROPN
ftr-350	176	18	.	.	PROPN
ftr-350	176	19	,	,	PUNCT
ftr-350	176	20	publication	publication	NOUN
ftr-350	176	21	571	571	NUM
ftr-350	176	22	,	,	PUNCT
ftr-350	176	23	tax	tax	NOUN
ftr-350	176	24	-	-	PUNCT
ftr-350	176	25	sheltered	shelter	VERB
ftr-350	176	26	annuity	annuity	NOUN
ftr-350	176	27	plans	plan	NOUN
ftr-350	176	28	(	(	PUNCT
ftr-350	176	29	403(b	403(b	NOUN
ftr-350	176	30	)	)	PUNCT
ftr-350	176	31	plans	plan	NOUN
ftr-350	176	32	)	)	PUNCT
ftr-350	176	33	,	,	PUNCT
ftr-350	176	34	782	782	NUM
ftr-350	176	35	florida	florida	PROPN
ftr-350	176	36	tax	tax	NOUN
ftr-350	176	37	review	review	NOUN
ftr-350	177	1	[	[	X
ftr-350	177	2	vol	vol	NOUN
ftr-350	177	3	.	.	PUNCT
ftr-350	178	1	11:10	11:10	NUM
ftr-350	178	2	state	state	NOUN
ftr-350	178	3	or	or	CCONJ
ftr-350	178	4	local	local	ADJ
ftr-350	178	5	government	government	NOUN
ftr-350	178	6	,	,	PUNCT
ftr-350	178	7	or	or	CCONJ
ftr-350	178	8	a	a	DET
ftr-350	178	9	tax	tax	NOUN
ftr-350	178	10	-	-	PUNCT
ftr-350	178	11	exempt	exempt	ADJ
ftr-350	178	12	organization	organization	NOUN
ftr-350	178	13	,	,	PUNCT
ftr-350	178	14	may	may	AUX
ftr-350	178	15	create	create	VERB
ftr-350	178	16	a	a	DET
ftr-350	178	17	deferred	defer	VERB
ftr-350	178	18	compensation	compensation	NOUN
ftr-350	178	19	plan	plan	NOUN
ftr-350	178	20	for	for	ADP
ftr-350	178	21	its	its	PRON
ftr-350	178	22	employees	employee	NOUN
ftr-350	178	23	pursuant	pursuant	ADJ
ftr-350	178	24	to	to	ADP
ftr-350	178	25	section	section	NOUN
ftr-350	178	26	457	457	NUM
ftr-350	178	27	.	.	PUNCT
ftr-350	178	28	31	31	NUM
ftr-350	178	29	after	after	ADP
ftr-350	178	30	an	an	DET
ftr-350	178	31	employee‘s	employee‘s	PROPN
ftr-350	178	32	death	death	NOUN
ftr-350	178	33	,	,	PUNCT
ftr-350	178	34	a	a	DET
ftr-350	178	35	spouse	spouse	NOUN
ftr-350	178	36	or	or	CCONJ
ftr-350	178	37	other	other	ADJ
ftr-350	178	38	beneficiary	beneficiary	NOUN
ftr-350	178	39	may	may	AUX
ftr-350	178	40	be	be	AUX
ftr-350	178	41	entitled	entitle	VERB
ftr-350	178	42	to	to	PART
ftr-350	178	43	receive	receive	VERB
ftr-350	178	44	distributions	distribution	NOUN
ftr-350	178	45	from	from	ADP
ftr-350	178	46	a	a	DET
ftr-350	178	47	qualified	qualified	ADJ
ftr-350	178	48	plan	plan	NOUN
ftr-350	178	49	or	or	CCONJ
ftr-350	178	50	ira	ira	PROPN
ftr-350	178	51	.	.	PUNCT
ftr-350	179	1	a	a	DET
ftr-350	179	2	distribution	distribution	NOUN
ftr-350	179	3	to	to	ADP
ftr-350	179	4	a	a	DET
ftr-350	179	5	beneficiary	beneficiary	NOUN
ftr-350	179	6	(	(	PUNCT
ftr-350	179	7	at	at	ADP
ftr-350	179	8	least	least	ADJ
ftr-350	179	9	to	to	ADP
ftr-350	179	10	the	the	DET
ftr-350	179	11	extent	extent	NOUN
ftr-350	179	12	that	that	SCONJ
ftr-350	179	13	the	the	DET
ftr-350	179	14	pension	pension	NOUN
ftr-350	179	15	accrued	accrue	VERB
ftr-350	179	16	before	before	ADP
ftr-350	179	17	death	death	NOUN
ftr-350	179	18	)	)	PUNCT
ftr-350	179	19	may	may	AUX
ftr-350	179	20	be	be	AUX
ftr-350	179	21	characterized	characterize	VERB
ftr-350	179	22	as	as	ADP
ftr-350	179	23	―income	―income	NOUN
ftr-350	179	24	in	in	ADP
ftr-350	179	25	respect	respect	NOUN
ftr-350	179	26	of	of	ADP
ftr-350	179	27	a	a	DET
ftr-350	179	28	decedent,‖	decedent,‖	PROPN
ftr-350	179	29	and	and	CCONJ
ftr-350	179	30	therefore	therefore	ADV
ftr-350	179	31	the	the	DET
ftr-350	179	32	characterization	characterization	NOUN
ftr-350	179	33	of	of	ADP
ftr-350	179	34	the	the	DET
ftr-350	179	35	payment	payment	NOUN
ftr-350	179	36	is	be	AUX
ftr-350	179	37	the	the	DET
ftr-350	179	38	same	same	ADJ
ftr-350	179	39	for	for	ADP
ftr-350	179	40	the	the	DET
ftr-350	179	41	beneficiary	beneficiary	NOUN
ftr-350	179	42	as	as	SCONJ
ftr-350	179	43	it	it	PRON
ftr-350	179	44	would	would	AUX
ftr-350	179	45	be	be	AUX
ftr-350	179	46	for	for	ADP
ftr-350	179	47	the	the	DET
ftr-350	179	48	employee	employee	NOUN
ftr-350	179	49	if	if	SCONJ
ftr-350	179	50	he	he	PRON
ftr-350	179	51	were	be	AUX
ftr-350	179	52	alive	alive	ADJ
ftr-350	179	53	to	to	PART
ftr-350	179	54	receive	receive	VERB
ftr-350	179	55	it	it	PRON
ftr-350	179	56	.	.	PUNCT
ftr-350	180	1	32	32	NUM
ftr-350	180	2	b.	b.	NOUN
ftr-350	180	3	withholding	withholding	NOUN
ftr-350	180	4	by	by	ADP
ftr-350	180	5	payer	payer	NOUN
ftr-350	180	6	the	the	DET
ftr-350	180	7	withholding	withholding	NOUN
ftr-350	180	8	and	and	CCONJ
ftr-350	180	9	reporting	report	VERB
ftr-350	180	10	obligations	obligation	NOUN
ftr-350	180	11	of	of	ADP
ftr-350	180	12	a	a	DET
ftr-350	180	13	payer	payer	NOUN
ftr-350	180	14	of	of	ADP
ftr-350	180	15	a	a	DET
ftr-350	180	16	retirement	retirement	NOUN
ftr-350	180	17	distribution	distribution	NOUN
ftr-350	180	18	depend	depend	VERB
ftr-350	180	19	on	on	ADP
ftr-350	180	20	whether	whether	SCONJ
ftr-350	180	21	the	the	DET
ftr-350	180	22	distribution	distribution	NOUN
ftr-350	180	23	is	be	AUX
ftr-350	180	24	a	a	DET
ftr-350	180	25	―periodic	―periodic	ADJ
ftr-350	180	26	payment‖	payment‖	NOUN
ftr-350	180	27	or	or	CCONJ
ftr-350	180	28	a	a	DET
ftr-350	180	29	―nonperiodic	―nonperiodic	ADJ
ftr-350	180	30	payment.‖	payment.‖	NOUN
ftr-350	180	31	in	in	ADP
ftr-350	180	32	the	the	DET
ftr-350	180	33	case	case	NOUN
ftr-350	180	34	of	of	ADP
ftr-350	180	35	a	a	DET
ftr-350	180	36	―periodic	―periodic	PROPN
ftr-350	180	37	payment,‖	payment,‖	PROPN
ftr-350	180	38	33	33	NUM
ftr-350	180	39	the	the	DET
ftr-350	180	40	payer	payer	NOUN
ftr-350	180	41	is	be	AUX
ftr-350	180	42	required	require	VERB
ftr-350	180	43	to	to	PART
ftr-350	180	44	withhold	withhold	VERB
ftr-350	180	45	tax	tax	NOUN
ftr-350	180	46	in	in	ADP
ftr-350	180	47	the	the	DET
ftr-350	180	48	same	same	ADJ
ftr-350	180	49	manner	manner	NOUN
ftr-350	180	50	34	34	NUM
ftr-350	180	51	as	as	ADP
ftr-350	180	52	for	for	ADP
ftr-350	180	53	wage	wage	NOUN
ftr-350	180	54	payments	payment	NOUN
ftr-350	180	55	.	.	PUNCT
ftr-350	181	1	35	35	NUM
ftr-350	181	2	the	the	DET
ftr-350	181	3	http://www.irs.gov/pub/irs-pdf/p571.pdf	http://www.irs.gov/pub/irs-pdf/p571.pdf	PROPN
ftr-350	181	4	;	;	PUNCT
ftr-350	181	5	irving	irving	PROPN
ftr-350	181	6	s.	s.	PROPN
ftr-350	181	7	schloss	schloss	PROPN
ftr-350	181	8	&	&	CCONJ
ftr-350	181	9	deborah	deborah	PROPN
ftr-350	182	1	v.	v.	PROPN
ftr-350	182	2	abildsoe	abildsoe	PROPN
ftr-350	182	3	,	,	PUNCT
ftr-350	183	1	understanding	understand	VERB
ftr-350	183	2	tiaa	tiaa	NOUN
ftr-350	183	3	-	-	PUNCT
ftr-350	183	4	cref	cref	NOUN
ftr-350	183	5	:	:	PUNCT
ftr-350	183	6	how	how	SCONJ
ftr-350	183	7	to	to	PART
ftr-350	183	8	plan	plan	VERB
ftr-350	183	9	for	for	ADP
ftr-350	183	10	a	a	DET
ftr-350	183	11	secure	secure	ADJ
ftr-350	183	12	and	and	CCONJ
ftr-350	183	13	comfortable	comfortable	ADJ
ftr-350	183	14	retirement	retirement	NOUN
ftr-350	183	15	14	14	NUM
ftr-350	183	16	(	(	PUNCT
ftr-350	183	17	2000	2000	NUM
ftr-350	183	18	)	)	PUNCT
ftr-350	183	19	.	.	PUNCT
ftr-350	184	1	such	such	DET
ftr-350	184	2	a	a	DET
ftr-350	184	3	plan	plan	NOUN
ftr-350	184	4	may	may	AUX
ftr-350	184	5	provide	provide	VERB
ftr-350	184	6	either	either	CCONJ
ftr-350	184	7	for	for	ADP
ftr-350	184	8	individual	individual	ADJ
ftr-350	184	9	annuity	annuity	NOUN
ftr-350	184	10	contracts	contract	NOUN
ftr-350	184	11	or	or	CCONJ
ftr-350	184	12	for	for	ADP
ftr-350	184	13	individual	individual	ADJ
ftr-350	184	14	custodial	custodial	ADJ
ftr-350	184	15	accounts	account	NOUN
ftr-350	184	16	for	for	ADP
ftr-350	184	17	regulated	regulated	ADJ
ftr-350	184	18	investment	investment	NOUN
ftr-350	184	19	company	company	NOUN
ftr-350	184	20	stock	stock	NOUN
ftr-350	184	21	.	.	PUNCT
ftr-350	185	1	see	see	VERB
ftr-350	185	2	i.r.c	i.r.c	NOUN
ftr-350	185	3	.	.	PUNCT
ftr-350	186	1	§	§	PROPN
ftr-350	186	2	403(b)(1	403(b)(1	PROPN
ftr-350	186	3	)	)	PUNCT
ftr-350	186	4	,	,	PUNCT
ftr-350	186	5	(	(	PUNCT
ftr-350	186	6	7	7	NUM
ftr-350	186	7	)	)	PUNCT
ftr-350	186	8	.	.	PUNCT
ftr-350	187	1	31	31	NUM
ftr-350	187	2	.	.	PUNCT
ftr-350	188	1	a	a	DET
ftr-350	188	2	section	section	NOUN
ftr-350	188	3	457	457	NUM
ftr-350	188	4	plan	plan	NOUN
ftr-350	188	5	is	be	AUX
ftr-350	188	6	not	not	PART
ftr-350	188	7	a	a	DET
ftr-350	188	8	qualified	qualified	ADJ
ftr-350	188	9	plan	plan	NOUN
ftr-350	188	10	.	.	PUNCT
ftr-350	189	1	however	however	ADV
ftr-350	189	2	,	,	PUNCT
ftr-350	189	3	in	in	ADP
ftr-350	189	4	the	the	DET
ftr-350	189	5	case	case	NOUN
ftr-350	189	6	of	of	ADP
ftr-350	189	7	an	an	DET
ftr-350	189	8	“	"	PUNCT
ftr-350	189	9	eligible	eligible	ADJ
ftr-350	189	10	deferred	defer	VERB
ftr-350	189	11	compensation	compensation	NOUN
ftr-350	189	12	plan	plan	NOUN
ftr-350	189	13	,	,	PUNCT
ftr-350	189	14	”	"	PUNCT
ftr-350	189	15	as	as	SCONJ
ftr-350	189	16	defined	define	VERB
ftr-350	189	17	in	in	ADP
ftr-350	189	18	section	section	NOUN
ftr-350	189	19	457(b	457(b	PROPN
ftr-350	189	20	)	)	PUNCT
ftr-350	189	21	,	,	PUNCT
ftr-350	189	22	the	the	DET
ftr-350	189	23	recipient	recipient	NOUN
ftr-350	189	24	is	be	AUX
ftr-350	189	25	taxed	tax	VERB
ftr-350	189	26	only	only	ADV
ftr-350	189	27	at	at	ADP
ftr-350	189	28	the	the	DET
ftr-350	189	29	time	time	NOUN
ftr-350	189	30	of	of	ADP
ftr-350	189	31	distribution	distribution	NOUN
ftr-350	189	32	.	.	PUNCT
ftr-350	190	1	i.r.c	i.r.c	NOUN
ftr-350	190	2	.	.	PUNCT
ftr-350	191	1	§	§	PROPN
ftr-350	191	2	457(a	457(a	PROPN
ftr-350	191	3	)	)	PUNCT
ftr-350	191	4	.	.	PUNCT
ftr-350	192	1	this	this	DET
ftr-350	192	2	treatment	treatment	NOUN
ftr-350	192	3	is	be	AUX
ftr-350	192	4	,	,	PUNCT
ftr-350	192	5	in	in	ADP
ftr-350	192	6	effect	effect	NOUN
ftr-350	192	7	,	,	PUNCT
ftr-350	192	8	an	an	DET
ftr-350	192	9	exception	exception	NOUN
ftr-350	192	10	to	to	ADP
ftr-350	192	11	the	the	DET
ftr-350	192	12	rule	rule	NOUN
ftr-350	192	13	that	that	SCONJ
ftr-350	192	14	compensation	compensation	NOUN
ftr-350	192	15	deferred	defer	VERB
ftr-350	192	16	by	by	ADP
ftr-350	192	17	a	a	DET
ftr-350	192	18	governmental	governmental	ADJ
ftr-350	192	19	unit	unit	NOUN
ftr-350	192	20	or	or	CCONJ
ftr-350	192	21	taxexempt	taxexempt	ADJ
ftr-350	192	22	organization	organization	NOUN
ftr-350	192	23	outside	outside	ADP
ftr-350	192	24	of	of	ADP
ftr-350	192	25	a	a	DET
ftr-350	192	26	qualified	qualified	ADJ
ftr-350	192	27	plan	plan	NOUN
ftr-350	192	28	is	be	AUX
ftr-350	192	29	taxable	taxable	ADJ
ftr-350	192	30	to	to	ADP
ftr-350	192	31	the	the	DET
ftr-350	192	32	employee	employee	NOUN
ftr-350	192	33	as	as	ADV
ftr-350	192	34	soon	soon	ADV
ftr-350	192	35	as	as	SCONJ
ftr-350	192	36	there	there	PRON
ftr-350	192	37	is	be	VERB
ftr-350	192	38	no	no	DET
ftr-350	192	39	substantial	substantial	ADJ
ftr-350	192	40	risk	risk	NOUN
ftr-350	192	41	of	of	ADP
ftr-350	192	42	forfeiture	forfeiture	NOUN
ftr-350	192	43	.	.	PUNCT
ftr-350	193	1	i.r.c	i.r.c	NOUN
ftr-350	193	2	.	.	PUNCT
ftr-350	194	1	§	§	PROPN
ftr-350	194	2	457(f	457(f	PROPN
ftr-350	194	3	)	)	PUNCT
ftr-350	194	4	.	.	PUNCT
ftr-350	195	1	see	see	VERB
ftr-350	195	2	discussion	discussion	NOUN
ftr-350	195	3	in	in	ADP
ftr-350	195	4	bittker	bittker	PROPN
ftr-350	195	5	&	&	CCONJ
ftr-350	195	6	lokken	lokken	PROPN
ftr-350	195	7	,	,	PUNCT
ftr-350	195	8	federal	federal	ADJ
ftr-350	195	9	taxation	taxation	NOUN
ftr-350	195	10	,	,	PUNCT
ftr-350	195	11	supra	supra	PROPN
ftr-350	195	12	note	note	NOUN
ftr-350	195	13	2	2	NUM
ftr-350	195	14	,	,	PUNCT
ftr-350	195	15	¶	¶	NOUN
ftr-350	195	16	62.9	62.9	NUM
ftr-350	195	17	.	.	PUNCT
ftr-350	196	1	32	32	NUM
ftr-350	196	2	.	.	PUNCT
ftr-350	196	3	i.r.c	i.r.c	NOUN
ftr-350	196	4	.	.	PUNCT
ftr-350	197	1	§	§	PROPN
ftr-350	197	2	691(a)(1	691(a)(1	NUM
ftr-350	197	3	)	)	PUNCT
ftr-350	197	4	,	,	PUNCT
ftr-350	197	5	(	(	PUNCT
ftr-350	197	6	3	3	NUM
ftr-350	197	7	)	)	PUNCT
ftr-350	197	8	;	;	PUNCT
ftr-350	197	9	rev	rev	PROPN
ftr-350	197	10	.	.	PROPN
ftr-350	198	1	rul	rul	PROPN
ftr-350	198	2	.	.	PUNCT
ftr-350	199	1	69	69	NUM
ftr-350	199	2	-	-	SYM
ftr-350	199	3	297	297	NUM
ftr-350	199	4	,	,	PUNCT
ftr-350	199	5	1969	1969	NUM
ftr-350	199	6	-	-	SYM
ftr-350	199	7	1	1	NUM
ftr-350	199	8	c.b	c.b	PROPN
ftr-350	199	9	.	.	PROPN
ftr-350	199	10	131	131	NUM
ftr-350	199	11	(	(	PUNCT
ftr-350	199	12	distribution	distribution	NOUN
ftr-350	199	13	from	from	ADP
ftr-350	199	14	qualified	qualified	ADJ
ftr-350	199	15	profit	profit	NOUN
ftr-350	199	16	-	-	PUNCT
ftr-350	199	17	sharing	share	VERB
ftr-350	199	18	trust	trust	NOUN
ftr-350	199	19	to	to	ADP
ftr-350	199	20	employee‟s	employee‟s	ADJ
ftr-350	199	21	estate	estate	NOUN
ftr-350	199	22	)	)	PUNCT
ftr-350	199	23	;	;	PUNCT
ftr-350	199	24	rev	rev	PROPN
ftr-350	199	25	.	.	PROPN
ftr-350	200	1	rul	rul	PROPN
ftr-350	200	2	.	.	PUNCT
ftr-350	201	1	92	92	NUM
ftr-350	201	2	-	-	SYM
ftr-350	201	3	47	47	NUM
ftr-350	201	4	,	,	PUNCT
ftr-350	201	5	1992	1992	NUM
ftr-350	201	6	-	-	SYM
ftr-350	201	7	1	1	NUM
ftr-350	201	8	c.b	c.b	PROPN
ftr-350	201	9	.	.	PROPN
ftr-350	201	10	198	198	NUM
ftr-350	201	11	(	(	PUNCT
ftr-350	201	12	distribution	distribution	NOUN
ftr-350	201	13	from	from	ADP
ftr-350	201	14	ira	ira	PROPN
ftr-350	201	15	treated	treat	VERB
ftr-350	201	16	as	as	ADP
ftr-350	201	17	“	"	PUNCT
ftr-350	201	18	income	income	NOUN
ftr-350	201	19	in	in	ADP
ftr-350	201	20	respect	respect	NOUN
ftr-350	201	21	of	of	ADP
ftr-350	201	22	a	a	DET
ftr-350	201	23	decedent	decedent	NOUN
ftr-350	201	24	”	"	PUNCT
ftr-350	201	25	to	to	ADP
ftr-350	201	26	extent	extent	NOUN
ftr-350	201	27	of	of	ADP
ftr-350	201	28	balance	balance	NOUN
ftr-350	201	29	in	in	ADP
ftr-350	201	30	ira	ira	PROPN
ftr-350	201	31	at	at	ADP
ftr-350	201	32	owner‟s	owner‟s	ADJ
ftr-350	201	33	death	death	NOUN
ftr-350	201	34	)	)	PUNCT
ftr-350	201	35	.	.	PUNCT
ftr-350	202	1	see	see	VERB
ftr-350	202	2	discussion	discussion	NOUN
ftr-350	202	3	of	of	ADP
ftr-350	202	4	payments	payment	NOUN
ftr-350	202	5	to	to	ADP
ftr-350	202	6	beneficiaries	beneficiary	NOUN
ftr-350	202	7	in	in	ADP
ftr-350	202	8	publication	publication	NOUN
ftr-350	202	9	575	575	NUM
ftr-350	202	10	,	,	PUNCT
ftr-350	202	11	supra	supra	NOUN
ftr-350	202	12	note	note	NOUN
ftr-350	202	13	6	6	NUM
ftr-350	202	14	,	,	PUNCT
ftr-350	202	15	at	at	ADP
ftr-350	202	16	34	34	NUM
ftr-350	202	17	.	.	PUNCT
ftr-350	202	18	33	33	NUM
ftr-350	202	19	.	.	PUNCT
ftr-350	203	1	under	under	ADP
ftr-350	203	2	section	section	NOUN
ftr-350	203	3	3405	3405	NUM
ftr-350	203	4	,	,	PUNCT
ftr-350	203	5	the	the	DET
ftr-350	203	6	payor	payor	NOUN
ftr-350	203	7	of	of	ADP
ftr-350	203	8	a	a	DET
ftr-350	203	9	“	"	PUNCT
ftr-350	203	10	periodic	periodic	ADJ
ftr-350	203	11	payment	payment	NOUN
ftr-350	203	12	”	"	PUNCT
ftr-350	203	13	is	be	AUX
ftr-350	203	14	required	require	VERB
ftr-350	203	15	to	to	PART
ftr-350	203	16	withhold	withhold	VERB
ftr-350	203	17	“	"	PUNCT
ftr-350	203	18	the	the	DET
ftr-350	203	19	amount	amount	NOUN
ftr-350	203	20	which	which	PRON
ftr-350	203	21	would	would	AUX
ftr-350	203	22	be	be	AUX
ftr-350	203	23	required	require	VERB
ftr-350	203	24	to	to	PART
ftr-350	203	25	be	be	AUX
ftr-350	203	26	withheld	withhold	VERB
ftr-350	203	27	from	from	ADP
ftr-350	203	28	such	such	ADJ
ftr-350	203	29	payment	payment	NOUN
ftr-350	203	30	if	if	SCONJ
ftr-350	203	31	such	such	ADJ
ftr-350	203	32	payment	payment	NOUN
ftr-350	203	33	were	be	AUX
ftr-350	203	34	a	a	DET
ftr-350	203	35	payment	payment	NOUN
ftr-350	203	36	of	of	ADP
ftr-350	203	37	wages	wage	NOUN
ftr-350	203	38	by	by	ADP
ftr-350	203	39	an	an	DET
ftr-350	203	40	employer	employer	NOUN
ftr-350	203	41	to	to	ADP
ftr-350	203	42	an	an	DET
ftr-350	203	43	employee	employee	NOUN
ftr-350	203	44	for	for	ADP
ftr-350	203	45	the	the	DET
ftr-350	203	46	appropriate	appropriate	ADJ
ftr-350	203	47	payroll	payroll	NOUN
ftr-350	203	48	period	period	NOUN
ftr-350	203	49	.	.	PUNCT
ftr-350	203	50	”	"	PUNCT
ftr-350	203	51	i.r.c	i.r.c	NOUN
ftr-350	203	52	.	.	PUNCT
ftr-350	204	1	§	§	PROPN
ftr-350	204	2	3405(a)(1	3405(a)(1	NUM
ftr-350	204	3	)	)	PUNCT
ftr-350	204	4	.	.	PUNCT
ftr-350	205	1	a	a	DET
ftr-350	205	2	“	"	PUNCT
ftr-350	205	3	periodic	periodic	ADJ
ftr-350	205	4	payment	payment	NOUN
ftr-350	205	5	”	"	PUNCT
ftr-350	205	6	is	be	AUX
ftr-350	205	7	defined	define	VERB
ftr-350	205	8	as	as	ADP
ftr-350	205	9	a	a	DET
ftr-350	205	10	“	"	PUNCT
ftr-350	205	11	designated	designate	VERB
ftr-350	205	12	distribution	distribution	NOUN
ftr-350	205	13	which	which	PRON
ftr-350	205	14	is	be	AUX
ftr-350	205	15	an	an	DET
ftr-350	205	16	annuity	annuity	NOUN
ftr-350	205	17	or	or	CCONJ
ftr-350	205	18	[	[	X
ftr-350	205	19	other	other	ADJ
ftr-350	205	20	]	]	PUNCT
ftr-350	205	21	similar	similar	ADJ
ftr-350	205	22	periodic	periodic	ADJ
ftr-350	205	23	payment	payment	NOUN
ftr-350	205	24	.	.	PUNCT
ftr-350	205	25	”	"	PUNCT
ftr-350	205	26	i.r.c	i.r.c	NOUN
ftr-350	205	27	.	.	PUNCT
ftr-350	206	1	§	§	PROPN
ftr-350	206	2	3405(e)(2	3405(e)(2	NUM
ftr-350	206	3	)	)	PUNCT
ftr-350	206	4	.	.	PUNCT
ftr-350	207	1	a	a	DET
ftr-350	207	2	designated	designate	VERB
ftr-350	207	3	distribution	distribution	NOUN
ftr-350	207	4	is	be	AUX
ftr-350	207	5	generally	generally	ADV
ftr-350	207	6	any	any	DET
ftr-350	207	7	distribution	distribution	NOUN
ftr-350	207	8	or	or	CCONJ
ftr-350	207	9	payment	payment	NOUN
ftr-350	207	10	from	from	ADP
ftr-350	207	11	an	an	DET
ftr-350	207	12	employer	employer	NOUN
ftr-350	207	13	deferred	defer	VERB
ftr-350	207	14	compensation	compensation	NOUN
ftr-350	207	15	plan	plan	NOUN
ftr-350	207	16	,	,	PUNCT
ftr-350	207	17	an	an	DET
ftr-350	207	18	individual	individual	ADJ
ftr-350	207	19	retirement	retirement	NOUN
ftr-350	207	20	plan	plan	NOUN
ftr-350	207	21	,	,	PUNCT
ftr-350	207	22	or	or	CCONJ
ftr-350	207	23	a	a	DET
ftr-350	207	24	commercial	commercial	ADJ
ftr-350	207	25	annuity	annuity	NOUN
ftr-350	207	26	.	.	PUNCT
ftr-350	208	1	see	see	VERB
ftr-350	208	2	generally	generally	ADV
ftr-350	208	3	publication	publication	NOUN
ftr-350	208	4	575	575	NUM
ftr-350	208	5	,	,	PUNCT
ftr-350	208	6	supra	supra	NOUN
ftr-350	208	7	note	note	NOUN
ftr-350	208	8	6	6	NUM
ftr-350	208	9	,	,	PUNCT
ftr-350	208	10	at	at	ADP
ftr-350	208	11	8–9	8–9	NUM
ftr-350	208	12	.	.	PROPN
ftr-350	208	13	34	34	NUM
ftr-350	208	14	.	.	PUNCT
ftr-350	209	1	see	see	VERB
ftr-350	209	2	i.r.s	i.r.s	PROPN
ftr-350	209	3	.	.	PUNCT
ftr-350	209	4	,	,	PUNCT
ftr-350	209	5	publication	publication	NOUN
ftr-350	209	6	15	15	NUM
ftr-350	209	7	-	-	PUNCT
ftr-350	209	8	a	a	NOUN
ftr-350	209	9	,	,	PUNCT
ftr-350	209	10	employer‟s	employer‟s	X
ftr-350	209	11	supplemental	supplemental	ADJ
ftr-350	209	12	tax	tax	NOUN
ftr-350	209	13	guide	guide	NOUN
ftr-350	209	14	(	(	PUNCT
ftr-350	209	15	supplement	supplement	NOUN
ftr-350	209	16	to	to	PART
ftr-350	209	17	publication	publication	NOUN
ftr-350	209	18	15	15	NUM
ftr-350	209	19	(	(	PUNCT
ftr-350	209	20	circular	circular	ADJ
ftr-350	209	21	e	e	NOUN
ftr-350	209	22	)	)	PUNCT
ftr-350	209	23	,	,	PUNCT
ftr-350	209	24	employer‟s	employer‟s	NOUN
ftr-350	209	25	tax	tax	NOUN
ftr-350	209	26	guide	guide	NOUN
ftr-350	209	27	)	)	PUNCT
ftr-350	209	28	,	,	PUNCT
ftr-350	209	29	at	at	ADP
ftr-350	209	30	22	22	NUM
ftr-350	209	31	,	,	PUNCT
ftr-350	209	32	http://www.irs.gov/pub/irs-pdf/p15a.pdf	http://www.irs.gov/pub/irs-pdf/p15a.pdf	PROPN
ftr-350	209	33	,	,	PUNCT
ftr-350	209	34	stating	state	VERB
ftr-350	209	35	that	that	SCONJ
ftr-350	209	36	:	:	PUNCT
ftr-350	209	37	withholding	withhold	VERB
ftr-350	209	38	from	from	ADP
ftr-350	209	39	periodic	periodic	ADJ
ftr-350	209	40	payments	payment	NOUN
ftr-350	209	41	of	of	ADP
ftr-350	209	42	a	a	DET
ftr-350	209	43	pension	pension	NOUN
ftr-350	209	44	.	.	PUNCT
ftr-350	209	45	.	.	PUNCT
ftr-350	210	1	.	.	PUNCT
ftr-350	211	1	is	be	AUX
ftr-350	211	2	figured	figure	VERB
ftr-350	211	3	in	in	ADP
ftr-350	211	4	the	the	DET
ftr-350	211	5	same	same	ADJ
ftr-350	211	6	manner	manner	NOUN
ftr-350	211	7	as	as	ADP
ftr-350	211	8	withholding	withhold	VERB
ftr-350	211	9	from	from	ADP
ftr-350	211	10	wages	wage	NOUN
ftr-350	211	11	.	.	PUNCT
ftr-350	211	12	.	.	PUNCT
ftr-350	211	13	.	.	PUNCT
ftr-350	212	1	.	.	PUNCT
ftr-350	213	1	if	if	SCONJ
ftr-350	213	2	the	the	DET
ftr-350	213	3	recipient	recipient	NOUN
ftr-350	213	4	2012	2012	NUM
ftr-350	213	5	]	]	PUNCT
ftr-350	213	6	retirement	retirement	NOUN
ftr-350	213	7	distributions	distribution	NOUN
ftr-350	213	8	to	to	ADP
ftr-350	213	9	foreign	foreign	ADJ
ftr-350	213	10	nationals	national	NOUN
ftr-350	213	11	783	783	NUM
ftr-350	213	12	recipient	recipient	NOUN
ftr-350	213	13	may	may	AUX
ftr-350	213	14	waive	waive	VERB
ftr-350	213	15	withholding	withholding	NOUN
ftr-350	213	16	unless	unless	SCONJ
ftr-350	213	17	the	the	DET
ftr-350	213	18	payment	payment	NOUN
ftr-350	213	19	is	be	AUX
ftr-350	213	20	delivered	deliver	VERB
ftr-350	213	21	outside	outside	ADP
ftr-350	213	22	the	the	DET
ftr-350	213	23	united	united	PROPN
ftr-350	213	24	states	states	PROPN
ftr-350	213	25	.	.	PUNCT
ftr-350	214	1	36	36	NUM
ftr-350	214	2	the	the	DET
ftr-350	214	3	payer	payer	NOUN
ftr-350	214	4	is	be	AUX
ftr-350	214	5	required	require	VERB
ftr-350	214	6	to	to	PART
ftr-350	214	7	report	report	VERB
ftr-350	214	8	the	the	DET
ftr-350	214	9	tax	tax	NOUN
ftr-350	214	10	withheld	withhold	VERB
ftr-350	214	11	on	on	ADP
ftr-350	214	12	form	form	NOUN
ftr-350	214	13	945	945	NUM
ftr-350	214	14	and	and	CCONJ
ftr-350	214	15	report	report	VERB
ftr-350	214	16	the	the	DET
ftr-350	214	17	distribution	distribution	NOUN
ftr-350	214	18	on	on	ADP
ftr-350	214	19	form	form	NOUN
ftr-350	214	20	1099	1099	NUM
ftr-350	214	21	-	-	SYM
ftr-350	214	22	r.	r.	PROPN
ftr-350	214	23	37	37	NUM
ftr-350	214	24	nonperiodic	nonperiodic	ADJ
ftr-350	214	25	(	(	PUNCT
ftr-350	214	26	or	or	CCONJ
ftr-350	214	27	lump	lump	NOUN
ftr-350	214	28	sum	sum	NOUN
ftr-350	214	29	)	)	PUNCT
ftr-350	214	30	distributions	distribution	NOUN
ftr-350	214	31	from	from	ADP
ftr-350	214	32	a	a	DET
ftr-350	214	33	qualified	qualified	ADJ
ftr-350	214	34	plan	plan	NOUN
ftr-350	214	35	that	that	PRON
ftr-350	214	36	do	do	AUX
ftr-350	214	37	not	not	PART
ftr-350	214	38	exceed	exceed	VERB
ftr-350	214	39	the	the	DET
ftr-350	214	40	―required	―require	VERB
ftr-350	214	41	minimum	minimum	ADJ
ftr-350	214	42	distribution‖	distribution‖	NOUN
ftr-350	214	43	or	or	CCONJ
ftr-350	214	44	that	that	PRON
ftr-350	214	45	are	be	AUX
ftr-350	214	46	made	make	VERB
ftr-350	214	47	pursuant	pursuant	ADJ
ftr-350	214	48	to	to	ADP
ftr-350	214	49	a	a	DET
ftr-350	214	50	hardship	hardship	NOUN
ftr-350	214	51	exception	exception	NOUN
ftr-350	214	52	are	be	AUX
ftr-350	214	53	subject	subject	ADJ
ftr-350	214	54	to	to	ADP
ftr-350	214	55	withholding	withhold	VERB
ftr-350	214	56	at	at	ADP
ftr-350	214	57	a	a	DET
ftr-350	214	58	flat	flat	ADJ
ftr-350	214	59	10	10	NUM
ftr-350	214	60	percent	percent	NOUN
ftr-350	214	61	rate	rate	NOUN
ftr-350	214	62	,	,	PUNCT
ftr-350	214	63	wants	want	VERB
ftr-350	214	64	income	income	NOUN
ftr-350	214	65	tax	tax	NOUN
ftr-350	214	66	withheld	withhold	VERB
ftr-350	214	67	,	,	PUNCT
ftr-350	214	68	he	he	PRON
ftr-350	214	69	or	or	CCONJ
ftr-350	214	70	she	she	PRON
ftr-350	214	71	must	must	AUX
ftr-350	214	72	designate	designate	VERB
ftr-350	214	73	the	the	DET
ftr-350	214	74	number	number	NOUN
ftr-350	214	75	of	of	ADP
ftr-350	214	76	withholding	withholding	NOUN
ftr-350	214	77	allowances	allowance	NOUN
ftr-350	214	78	on	on	ADP
ftr-350	214	79	line	line	NOUN
ftr-350	214	80	2	2	NUM
ftr-350	214	81	of	of	ADP
ftr-350	214	82	form	form	NOUN
ftr-350	214	83	w-4p	w-4p	PROPN
ftr-350	214	84	and	and	CCONJ
ftr-350	214	85	can	can	AUX
ftr-350	214	86	designate	designate	VERB
ftr-350	214	87	an	an	DET
ftr-350	214	88	additional	additional	ADJ
ftr-350	214	89	amount	amount	NOUN
ftr-350	214	90	to	to	PART
ftr-350	214	91	be	be	AUX
ftr-350	214	92	withheld	withhold	VERB
ftr-350	214	93	on	on	ADP
ftr-350	214	94	line	line	NOUN
ftr-350	214	95	3	3	NUM
ftr-350	214	96	.	.	PUNCT
ftr-350	215	1	if	if	SCONJ
ftr-350	215	2	the	the	DET
ftr-350	215	3	recipient	recipient	NOUN
ftr-350	215	4	does	do	AUX
ftr-350	215	5	not	not	PART
ftr-350	215	6	want	want	VERB
ftr-350	215	7	any	any	DET
ftr-350	215	8	federal	federal	ADJ
ftr-350	215	9	income	income	NOUN
ftr-350	215	10	tax	tax	NOUN
ftr-350	215	11	withheld	withhold	VERB
ftr-350	215	12	.	.	PUNCT
ftr-350	215	13	.	.	PUNCT
ftr-350	216	1	.	.	PUNCT
ftr-350	217	1	,	,	PUNCT
ftr-350	217	2	he	he	PRON
ftr-350	217	3	or	or	CCONJ
ftr-350	217	4	she	she	PRON
ftr-350	217	5	can	can	AUX
ftr-350	217	6	check	check	VERB
ftr-350	217	7	the	the	DET
ftr-350	217	8	box	box	NOUN
ftr-350	217	9	on	on	ADP
ftr-350	217	10	line	line	NOUN
ftr-350	217	11	1	1	NUM
ftr-350	217	12	of	of	ADP
ftr-350	217	13	form	form	NOUN
ftr-350	217	14	w-4p	w-4p	PROPN
ftr-350	217	15	.	.	PUNCT
ftr-350	217	16	.	.	PUNCT
ftr-350	217	17	.	.	PUNCT
ftr-350	218	1	.	.	PUNCT
ftr-350	219	1	if	if	SCONJ
ftr-350	219	2	the	the	DET
ftr-350	219	3	recipient	recipient	NOUN
ftr-350	219	4	does	do	AUX
ftr-350	219	5	not	not	PART
ftr-350	219	6	submit	submit	VERB
ftr-350	219	7	form	form	NOUN
ftr-350	219	8	w-4p	w-4p	PROPN
ftr-350	219	9	,	,	PUNCT
ftr-350	219	10	you	you	PRON
ftr-350	219	11	must	must	AUX
ftr-350	219	12	withhold	withhold	VERB
ftr-350	219	13	on	on	ADP
ftr-350	219	14	periodic	periodic	ADJ
ftr-350	219	15	payments	payment	NOUN
ftr-350	219	16	as	as	SCONJ
ftr-350	219	17	if	if	SCONJ
ftr-350	219	18	the	the	DET
ftr-350	219	19	recipient	recipient	NOUN
ftr-350	219	20	were	be	AUX
ftr-350	219	21	married	marry	VERB
ftr-350	219	22	claiming	claim	VERB
ftr-350	219	23	three	three	NUM
ftr-350	219	24	withholding	withholding	NOUN
ftr-350	219	25	allowances	allowance	NOUN
ftr-350	219	26	.	.	PUNCT
ftr-350	219	27	.	.	PUNCT
ftr-350	219	28	.	.	PUNCT
ftr-350	220	1	.	.	PUNCT
ftr-350	221	1	if	if	SCONJ
ftr-350	221	2	you	you	PRON
ftr-350	221	3	receive	receive	VERB
ftr-350	221	4	a	a	DET
ftr-350	221	5	form	form	NOUN
ftr-350	221	6	w-4p	w-4p	NOUN
ftr-350	221	7	that	that	PRON
ftr-350	221	8	does	do	AUX
ftr-350	221	9	not	not	PART
ftr-350	221	10	contain	contain	VERB
ftr-350	221	11	the	the	DET
ftr-350	221	12	recipient‟s	recipient‟s	ADJ
ftr-350	221	13	correct	correct	ADJ
ftr-350	221	14	taxpayer	taxpayer	NOUN
ftr-350	221	15	identification	identification	NOUN
ftr-350	221	16	number	number	NOUN
ftr-350	221	17	(	(	PUNCT
ftr-350	221	18	tin	tin	NOUN
ftr-350	221	19	)	)	PUNCT
ftr-350	221	20	,	,	PUNCT
ftr-350	221	21	you	you	PRON
ftr-350	221	22	must	must	AUX
ftr-350	221	23	withhold	withhold	VERB
ftr-350	221	24	as	as	SCONJ
ftr-350	221	25	if	if	SCONJ
ftr-350	221	26	the	the	DET
ftr-350	221	27	recipient	recipient	NOUN
ftr-350	221	28	were	be	AUX
ftr-350	221	29	single	single	ADJ
ftr-350	221	30	claiming	claim	VERB
ftr-350	221	31	zero	zero	NUM
ftr-350	221	32	withholding	withholding	NOUN
ftr-350	221	33	allowances	allowance	NOUN
ftr-350	221	34	even	even	ADV
ftr-350	221	35	if	if	SCONJ
ftr-350	221	36	the	the	DET
ftr-350	221	37	recipient	recipient	NOUN
ftr-350	221	38	chooses	choose	VERB
ftr-350	221	39	not	not	PART
ftr-350	221	40	to	to	PART
ftr-350	221	41	have	have	VERB
ftr-350	221	42	income	income	NOUN
ftr-350	221	43	tax	tax	NOUN
ftr-350	221	44	withheld	withhold	VERB
ftr-350	221	45	.	.	PUNCT
ftr-350	222	1	see	see	VERB
ftr-350	222	2	also	also	ADV
ftr-350	222	3	regs	reg	VERB
ftr-350	222	4	.	.	PUNCT
ftr-350	223	1	§	§	PROPN
ftr-350	223	2	35.3405	35.3405	NUM
ftr-350	223	3	-	-	SYM
ftr-350	223	4	1	1	NUM
ftr-350	223	5	t	t	NOUN
ftr-350	223	6	b-4	b-4	NOUN
ftr-350	223	7	.	.	PUNCT
ftr-350	224	1	35	35	NUM
ftr-350	224	2	.	.	PUNCT
ftr-350	225	1	wage	wage	NOUN
ftr-350	225	2	withholding	withholding	NOUN
ftr-350	225	3	is	be	AUX
ftr-350	225	4	governed	govern	VERB
ftr-350	225	5	by	by	ADP
ftr-350	225	6	sections	section	NOUN
ftr-350	225	7	3401	3401	NUM
ftr-350	225	8	and	and	CCONJ
ftr-350	225	9	3401	3401	NUM
ftr-350	225	10	of	of	ADP
ftr-350	225	11	the	the	DET
ftr-350	225	12	code	code	NOUN
ftr-350	225	13	.	.	PUNCT
ftr-350	226	1	section	section	NOUN
ftr-350	226	2	3402(a)(1	3402(a)(1	NOUN
ftr-350	226	3	)	)	PUNCT
ftr-350	226	4	imposes	impose	VERB
ftr-350	226	5	on	on	ADP
ftr-350	226	6	an	an	DET
ftr-350	226	7	employer	employer	NOUN
ftr-350	226	8	making	make	VERB
ftr-350	226	9	a	a	DET
ftr-350	226	10	payment	payment	NOUN
ftr-350	226	11	of	of	ADP
ftr-350	226	12	wages	wage	NOUN
ftr-350	226	13	a	a	DET
ftr-350	226	14	requirement	requirement	NOUN
ftr-350	226	15	of	of	ADP
ftr-350	226	16	withholding	withholding	NOUN
ftr-350	226	17	tax	tax	NOUN
ftr-350	226	18	.	.	PUNCT
ftr-350	227	1	under	under	ADP
ftr-350	227	2	section	section	NOUN
ftr-350	227	3	3401(a	3401(a	PROPN
ftr-350	227	4	)	)	PUNCT
ftr-350	227	5	,	,	PUNCT
ftr-350	227	6	wages	wage	NOUN
ftr-350	227	7	are	be	AUX
ftr-350	227	8	defined	define	VERB
ftr-350	227	9	as	as	ADP
ftr-350	227	10	“	"	PUNCT
ftr-350	227	11	all	all	DET
ftr-350	227	12	remuneration	remuneration	NOUN
ftr-350	227	13	.	.	PUNCT
ftr-350	227	14	.	.	PUNCT
ftr-350	228	1	.	.	PUNCT
ftr-350	229	1	for	for	ADP
ftr-350	229	2	services	service	NOUN
ftr-350	229	3	performed	perform	VERB
ftr-350	229	4	by	by	ADP
ftr-350	229	5	an	an	DET
ftr-350	229	6	employee	employee	NOUN
ftr-350	229	7	for	for	ADP
ftr-350	229	8	his	his	PRON
ftr-350	229	9	employer	employer	NOUN
ftr-350	229	10	.	.	PUNCT
ftr-350	229	11	.	.	PUNCT
ftr-350	229	12	.	.	PUNCT
ftr-350	229	13	.	.	PUNCT
ftr-350	230	1	;	;	PUNCT
ftr-350	230	2	”	"	PUNCT
ftr-350	230	3	see	see	VERB
ftr-350	230	4	regs	reg	NOUN
ftr-350	230	5	.	.	PUNCT
ftr-350	231	1	§	§	PROPN
ftr-350	231	2	31.3401(a)-1(a)(2	31.3401(a)-1(a)(2	PROPN
ftr-350	231	3	)	)	PUNCT
ftr-350	231	4	(	(	PUNCT
ftr-350	231	5	pensions	pension	NOUN
ftr-350	231	6	treated	treat	VERB
ftr-350	231	7	as	as	ADP
ftr-350	231	8	compensation	compensation	NOUN
ftr-350	231	9	for	for	ADP
ftr-350	231	10	services	service	NOUN
ftr-350	231	11	)	)	PUNCT
ftr-350	231	12	.	.	PUNCT
ftr-350	232	1	however	however	ADV
ftr-350	232	2	,	,	PUNCT
ftr-350	232	3	under	under	ADP
ftr-350	232	4	section	section	NOUN
ftr-350	232	5	3401(a)(12	3401(a)(12	NUM
ftr-350	232	6	)	)	PUNCT
ftr-350	232	7	,	,	PUNCT
ftr-350	232	8	the	the	DET
ftr-350	232	9	term	term	NOUN
ftr-350	232	10	“	"	PUNCT
ftr-350	232	11	wages	wage	NOUN
ftr-350	232	12	”	"	PUNCT
ftr-350	232	13	does	do	AUX
ftr-350	232	14	not	not	PART
ftr-350	232	15	include	include	VERB
ftr-350	232	16	a	a	DET
ftr-350	232	17	payment	payment	NOUN
ftr-350	232	18	to	to	ADP
ftr-350	232	19	an	an	DET
ftr-350	232	20	employee	employee	NOUN
ftr-350	232	21	under	under	ADP
ftr-350	232	22	a	a	DET
ftr-350	232	23	trust	trust	NOUN
ftr-350	232	24	described	describe	VERB
ftr-350	232	25	in	in	ADP
ftr-350	232	26	section	section	NOUN
ftr-350	232	27	401(a	401(a	PROPN
ftr-350	232	28	)	)	PUNCT
ftr-350	232	29	which	which	PRON
ftr-350	232	30	is	be	AUX
ftr-350	232	31	exempt	exempt	ADJ
ftr-350	232	32	from	from	ADP
ftr-350	232	33	tax	tax	NOUN
ftr-350	232	34	under	under	ADP
ftr-350	232	35	section	section	NOUN
ftr-350	232	36	501(a	501(a	PROPN
ftr-350	232	37	)	)	PUNCT
ftr-350	232	38	,	,	PUNCT
ftr-350	232	39	under	under	ADP
ftr-350	232	40	an	an	DET
ftr-350	232	41	annuity	annuity	NOUN
ftr-350	232	42	plan	plan	NOUN
ftr-350	232	43	described	describe	VERB
ftr-350	232	44	in	in	ADP
ftr-350	232	45	section	section	NOUN
ftr-350	232	46	403(a	403(a	NOUN
ftr-350	232	47	)	)	PUNCT
ftr-350	232	48	,	,	PUNCT
ftr-350	232	49	or	or	CCONJ
ftr-350	232	50	under	under	ADP
ftr-350	232	51	an	an	DET
ftr-350	232	52	arrangement	arrangement	NOUN
ftr-350	232	53	to	to	PART
ftr-350	232	54	which	which	PRON
ftr-350	232	55	section	section	NOUN
ftr-350	232	56	408(p	408(p	PROPN
ftr-350	232	57	)	)	PUNCT
ftr-350	232	58	applies	apply	VERB
ftr-350	232	59	,	,	PUNCT
ftr-350	232	60	i.e.	i.e.	X
ftr-350	232	61	,	,	PUNCT
ftr-350	232	62	a	a	DET
ftr-350	232	63	“	"	PUNCT
ftr-350	232	64	simple	simple	ADJ
ftr-350	232	65	retirement	retirement	NOUN
ftr-350	232	66	account	account	NOUN
ftr-350	232	67	”	"	PUNCT
ftr-350	232	68	involving	involve	VERB
ftr-350	232	69	a	a	DET
ftr-350	232	70	qualified	qualified	ADJ
ftr-350	232	71	salary	salary	NOUN
ftr-350	232	72	reduction	reduction	NOUN
ftr-350	232	73	arrangement	arrangement	NOUN
ftr-350	232	74	.	.	PUNCT
ftr-350	233	1	36	36	NUM
ftr-350	233	2	.	.	PUNCT
ftr-350	234	1	a	a	DET
ftr-350	234	2	recipient	recipient	NOUN
ftr-350	234	3	filing	filing	NOUN
ftr-350	234	4	form	form	NOUN
ftr-350	234	5	w-4p	w-4p	PROPN
ftr-350	234	6	,	,	PUNCT
ftr-350	234	7	with	with	ADP
ftr-350	234	8	a	a	DET
ftr-350	234	9	valid	valid	ADJ
ftr-350	234	10	taxpayer	taxpayer	NOUN
ftr-350	234	11	identification	identification	NOUN
ftr-350	234	12	number	number	NOUN
ftr-350	234	13	,	,	PUNCT
ftr-350	234	14	may	may	AUX
ftr-350	234	15	waive	waive	VERB
ftr-350	234	16	withholding	withholding	NOUN
ftr-350	234	17	.	.	PUNCT
ftr-350	235	1	i.r.c	i.r.c	NOUN
ftr-350	235	2	.	.	PUNCT
ftr-350	236	1	§	§	PROPN
ftr-350	236	2	3405(a)(2	3405(a)(2	NUM
ftr-350	236	3	)	)	PUNCT
ftr-350	236	4	(	(	PUNCT
ftr-350	236	5	individual	individual	NOUN
ftr-350	236	6	may	may	AUX
ftr-350	236	7	elect	elect	VERB
ftr-350	236	8	not	not	PART
ftr-350	236	9	to	to	PART
ftr-350	236	10	have	have	AUX
ftr-350	236	11	withholding	withhold	VERB
ftr-350	236	12	under	under	ADP
ftr-350	236	13	section	section	NOUN
ftr-350	236	14	3405(a)(1	3405(a)(1	NUM
ftr-350	236	15	)	)	PUNCT
ftr-350	236	16	apply	apply	VERB
ftr-350	236	17	with	with	ADP
ftr-350	236	18	respect	respect	NOUN
ftr-350	236	19	to	to	ADP
ftr-350	236	20	periodic	periodic	ADJ
ftr-350	236	21	payments	payment	NOUN
ftr-350	236	22	made	make	VERB
ftr-350	236	23	to	to	ADP
ftr-350	236	24	such	such	ADJ
ftr-350	236	25	individual	individual	NOUN
ftr-350	236	26	)	)	PUNCT
ftr-350	236	27	.	.	PUNCT
ftr-350	237	1	however	however	ADV
ftr-350	237	2	,	,	PUNCT
ftr-350	237	3	if	if	SCONJ
ftr-350	237	4	the	the	DET
ftr-350	237	5	payment	payment	NOUN
ftr-350	237	6	is	be	AUX
ftr-350	237	7	delivered	deliver	VERB
ftr-350	237	8	outside	outside	ADV
ftr-350	237	9	of	of	ADP
ftr-350	237	10	the	the	DET
ftr-350	237	11	united	united	PROPN
ftr-350	237	12	states	states	PROPN
ftr-350	237	13	,	,	PUNCT
ftr-350	237	14	no	no	DET
ftr-350	237	15	election	election	NOUN
ftr-350	237	16	may	may	AUX
ftr-350	237	17	be	be	AUX
ftr-350	237	18	made	make	VERB
ftr-350	237	19	.	.	PUNCT
ftr-350	238	1	i.r.c	i.r.c	NOUN
ftr-350	238	2	.	.	PUNCT
ftr-350	239	1	§	§	PROPN
ftr-350	239	2	3405(e)(13)(a	3405(e)(13)(a	NUM
ftr-350	239	3	)	)	PUNCT
ftr-350	239	4	.	.	PUNCT
ftr-350	240	1	an	an	DET
ftr-350	240	2	exception	exception	NOUN
ftr-350	240	3	applies	apply	VERB
ftr-350	240	4	if	if	SCONJ
ftr-350	240	5	the	the	DET
ftr-350	240	6	recipient	recipient	NOUN
ftr-350	240	7	certifies	certifie	NOUN
ftr-350	240	8	to	to	ADP
ftr-350	240	9	the	the	DET
ftr-350	240	10	payer	payer	NOUN
ftr-350	240	11	that	that	PRON
ftr-350	240	12	such	such	ADJ
ftr-350	240	13	person	person	NOUN
ftr-350	240	14	is	be	AUX
ftr-350	240	15	not	not	PART
ftr-350	240	16	a	a	DET
ftr-350	240	17	united	united	PROPN
ftr-350	240	18	states	states	PROPN
ftr-350	240	19	citizen	citizen	NOUN
ftr-350	240	20	or	or	CCONJ
ftr-350	240	21	a	a	DET
ftr-350	240	22	resident	resident	NOUN
ftr-350	240	23	alien	alien	NOUN
ftr-350	240	24	and	and	CCONJ
ftr-350	240	25	is	be	AUX
ftr-350	240	26	not	not	PART
ftr-350	240	27	an	an	DET
ftr-350	240	28	individual	individual	NOUN
ftr-350	240	29	to	to	PART
ftr-350	240	30	whom	whom	PRON
ftr-350	240	31	section	section	NOUN
ftr-350	240	32	877	877	NUM
ftr-350	240	33	applies	apply	VERB
ftr-350	240	34	.	.	PUNCT
ftr-350	241	1	i.r.c	i.r.c	NOUN
ftr-350	241	2	.	.	PUNCT
ftr-350	242	1	§	§	PROPN
ftr-350	242	2	3405(e)(13)(b	3405(e)(13)(b	NUM
ftr-350	242	3	)	)	PUNCT
ftr-350	242	4	.	.	PUNCT
ftr-350	243	1	see	see	VERB
ftr-350	243	2	also	also	ADV
ftr-350	243	3	i.r.s	i.r.	NOUN
ftr-350	243	4	.	.	PUNCT
ftr-350	243	5	,	,	PUNCT
ftr-350	243	6	publication	publication	NOUN
ftr-350	243	7	15	15	NUM
ftr-350	243	8	-	-	PUNCT
ftr-350	243	9	a	a	PRON
ftr-350	243	10	,	,	PUNCT
ftr-350	243	11	supra	supra	ADJ
ftr-350	243	12	note	note	NOUN
ftr-350	243	13	34	34	NUM
ftr-350	243	14	,	,	PUNCT
ftr-350	243	15	at	at	ADP
ftr-350	243	16	22	22	NUM
ftr-350	243	17	;	;	PUNCT
ftr-350	243	18	russell	russell	PROPN
ftr-350	243	19	e.	e.	PROPN
ftr-350	243	20	hall	hall	PROPN
ftr-350	243	21	,	,	PUNCT
ftr-350	243	22	international	international	ADJ
ftr-350	243	23	pension	pension	NOUN
ftr-350	243	24	planning	planning	NOUN
ftr-350	243	25	,	,	PUNCT
ftr-350	243	26	320	320	NUM
ftr-350	243	27	tax	tax	NOUN
ftr-350	243	28	mgmt	mgmt	NOUN
ftr-350	243	29	.	.	PUNCT
ftr-350	244	1	(	(	PUNCT
ftr-350	244	2	bna	bna	PROPN
ftr-350	244	3	)	)	PUNCT
ftr-350	244	4	a-67	a-67	NOUN
ftr-350	244	5	(	(	PUNCT
ftr-350	244	6	stating	state	VERB
ftr-350	244	7	that	that	SCONJ
ftr-350	244	8	under	under	ADP
ftr-350	244	9	i.r.s	i.r.s	PROPN
ftr-350	244	10	.	.	PUNCT
ftr-350	245	1	notice	notice	VERB
ftr-350	245	2	87	87	NUM
ftr-350	245	3	-	-	SYM
ftr-350	245	4	7	7	NUM
ftr-350	245	5	,	,	PUNCT
ftr-350	245	6	1987	1987	NUM
ftr-350	245	7	-	-	SYM
ftr-350	245	8	1	1	NUM
ftr-350	245	9	c.b	c.b	PROPN
ftr-350	245	10	.	.	PROPN
ftr-350	245	11	420	420	NUM
ftr-350	245	12	“	"	PUNCT
ftr-350	245	13	the	the	DET
ftr-350	245	14	irs	irs	PROPN
ftr-350	245	15	has	have	AUX
ftr-350	245	16	made	make	VERB
ftr-350	245	17	the	the	DET
ftr-350	245	18	place	place	NOUN
ftr-350	245	19	of	of	ADP
ftr-350	245	20	delivery	delivery	NOUN
ftr-350	245	21	irrelevant	irrelevant	ADJ
ftr-350	245	22	to	to	ADP
ftr-350	245	23	the	the	DET
ftr-350	245	24	application	application	NOUN
ftr-350	245	25	of	of	ADP
ftr-350	245	26	this	this	DET
ftr-350	245	27	rule	rule	NOUN
ftr-350	245	28	.	.	PUNCT
ftr-350	246	1	instead	instead	ADV
ftr-350	246	2	,	,	PUNCT
ftr-350	246	3	mandatory	mandatory	ADJ
ftr-350	246	4	withholding	withholding	NOUN
ftr-350	246	5	will	will	AUX
ftr-350	246	6	be	be	AUX
ftr-350	246	7	required	require	VERB
ftr-350	246	8	in	in	ADP
ftr-350	246	9	any	any	DET
ftr-350	246	10	case	case	NOUN
ftr-350	246	11	where	where	SCONJ
ftr-350	246	12	the	the	DET
ftr-350	246	13	participant	participant	NOUN
ftr-350	246	14	has	have	AUX
ftr-350	246	15	furnished	furnish	VERB
ftr-350	246	16	a	a	DET
ftr-350	246	17	residence	residence	NOUN
ftr-350	246	18	address	address	NOUN
ftr-350	246	19	outside	outside	ADP
ftr-350	246	20	the	the	DET
ftr-350	246	21	united	united	PROPN
ftr-350	246	22	states	states	PROPN
ftr-350	246	23	or	or	CCONJ
ftr-350	246	24	has	have	AUX
ftr-350	246	25	not	not	PART
ftr-350	246	26	provided	provide	VERB
ftr-350	246	27	any	any	DET
ftr-350	246	28	residence	residence	NOUN
ftr-350	246	29	address	address	NOUN
ftr-350	246	30	to	to	ADP
ftr-350	246	31	the	the	DET
ftr-350	246	32	payor	payor	NOUN
ftr-350	246	33	.	.	PUNCT
ftr-350	246	34	”	"	PUNCT
ftr-350	246	35	)	)	PUNCT
ftr-350	246	36	.	.	PUNCT
ftr-350	247	1	under	under	ADP
ftr-350	247	2	the	the	DET
ftr-350	247	3	notice	notice	NOUN
ftr-350	247	4	,	,	PUNCT
ftr-350	247	5	“	"	PUNCT
ftr-350	247	6	a	a	DET
ftr-350	247	7	payee	payee	NOUN
ftr-350	247	8	who	who	PRON
ftr-350	247	9	has	have	AUX
ftr-350	247	10	provided	provide	VERB
ftr-350	247	11	the	the	DET
ftr-350	247	12	payor	payor	NOUN
ftr-350	247	13	with	with	ADP
ftr-350	247	14	an	an	DET
ftr-350	247	15	address	address	NOUN
ftr-350	247	16	for	for	ADP
ftr-350	247	17	the	the	DET
ftr-350	247	18	payee‟s	payee‟s	ADJ
ftr-350	247	19	nominee	nominee	NOUN
ftr-350	247	20	,	,	PUNCT
ftr-350	247	21	trustee	trustee	NOUN
ftr-350	247	22	or	or	CCONJ
ftr-350	247	23	agent	agent	NOUN
ftr-350	247	24	.	.	PUNCT
ftr-350	247	25	.	.	PUNCT
ftr-350	248	1	.	.	PUNCT
ftr-350	248	2	”	"	PUNCT
ftr-350	248	3	is	be	AUX
ftr-350	248	4	not	not	PART
ftr-350	248	5	considered	consider	VERB
ftr-350	248	6	to	to	PART
ftr-350	248	7	have	have	AUX
ftr-350	248	8	thereby	thereby	ADV
ftr-350	248	9	provided	provide	VERB
ftr-350	248	10	a	a	DET
ftr-350	248	11	residence	residence	NOUN
ftr-350	248	12	address	address	NOUN
ftr-350	248	13	.	.	PUNCT
ftr-350	249	1	notice	notice	VERB
ftr-350	249	2	87	87	NUM
ftr-350	249	3	-	-	SYM
ftr-350	249	4	7	7	NUM
ftr-350	249	5	,	,	PUNCT
ftr-350	249	6	1987	1987	NUM
ftr-350	249	7	-	-	SYM
ftr-350	249	8	1	1	NUM
ftr-350	249	9	c.b	c.b	PROPN
ftr-350	249	10	.	.	PROPN
ftr-350	249	11	420	420	NUM
ftr-350	249	12	.	.	PUNCT
ftr-350	250	1	37	37	NUM
ftr-350	250	2	.	.	PUNCT
ftr-350	251	1	i.r.s	i.r.s	PROPN
ftr-350	251	2	.	.	PUNCT
ftr-350	252	1	publication	publication	NOUN
ftr-350	252	2	15	15	NUM
ftr-350	252	3	-	-	PUNCT
ftr-350	252	4	a	a	PRON
ftr-350	252	5	,	,	PUNCT
ftr-350	252	6	supra	supra	ADJ
ftr-350	252	7	note	note	NOUN
ftr-350	252	8	34	34	NUM
ftr-350	252	9	,	,	PUNCT
ftr-350	252	10	at	at	ADP
ftr-350	252	11	22–23	22–23	PROPN
ftr-350	252	12	.	.	PUNCT
ftr-350	253	1	784	784	NUM
ftr-350	253	2	florida	florida	PROPN
ftr-350	253	3	tax	tax	NOUN
ftr-350	253	4	review	review	NOUN
ftr-350	253	5	[	[	X
ftr-350	253	6	vol	vol	NOUN
ftr-350	253	7	.	.	PUNCT
ftr-350	253	8	11:10	11:10	NUM
ftr-350	253	9	unless	unless	SCONJ
ftr-350	253	10	withholding	withholding	NOUN
ftr-350	253	11	is	be	AUX
ftr-350	253	12	waived	waive	VERB
ftr-350	253	13	by	by	ADP
ftr-350	253	14	the	the	DET
ftr-350	253	15	recipient	recipient	NOUN
ftr-350	253	16	.	.	PUNCT
ftr-350	254	1	38	38	NUM
ftr-350	254	2	this	this	DET
ftr-350	254	3	same	same	ADJ
ftr-350	254	4	treatment	treatment	NOUN
ftr-350	254	5	applies	apply	VERB
ftr-350	254	6	to	to	ADP
ftr-350	254	7	distributions	distribution	NOUN
ftr-350	254	8	from	from	ADP
ftr-350	254	9	an	an	DET
ftr-350	254	10	ira	ira	PROPN
ftr-350	254	11	(	(	PUNCT
ftr-350	254	12	other	other	ADJ
ftr-350	254	13	than	than	ADP
ftr-350	254	14	a	a	DET
ftr-350	254	15	roth	roth	PROPN
ftr-350	254	16	ira	ira	PROPN
ftr-350	254	17	)	)	PUNCT
ftr-350	254	18	.	.	PUNCT
ftr-350	255	1	39	39	NUM
ftr-350	255	2	other	other	ADJ
ftr-350	255	3	lump	lump	NOUN
ftr-350	255	4	sum	sum	NOUN
ftr-350	255	5	distributions	distribution	NOUN
ftr-350	255	6	are	be	AUX
ftr-350	255	7	classified	classify	VERB
ftr-350	255	8	as	as	ADP
ftr-350	255	9	―eligible	―eligible	ADJ
ftr-350	255	10	rollover	rollover	NOUN
ftr-350	255	11	distributions‖	distributions‖	PROPN
ftr-350	255	12	because	because	SCONJ
ftr-350	255	13	they	they	PRON
ftr-350	255	14	are	be	AUX
ftr-350	255	15	eligible	eligible	ADJ
ftr-350	255	16	to	to	PART
ftr-350	255	17	be	be	AUX
ftr-350	255	18	rolled	roll	VERB
ftr-350	255	19	over	over	ADP
ftr-350	255	20	40	40	NUM
ftr-350	255	21	to	to	ADP
ftr-350	255	22	another	another	DET
ftr-350	255	23	qualified	qualified	ADJ
ftr-350	255	24	plan	plan	NOUN
ftr-350	255	25	or	or	CCONJ
ftr-350	255	26	an	an	DET
ftr-350	255	27	ira	ira	PROPN
ftr-350	255	28	within	within	ADP
ftr-350	255	29	sixty	sixty	NUM
ftr-350	255	30	days	day	NOUN
ftr-350	255	31	without	without	ADP
ftr-350	255	32	triggering	trigger	VERB
ftr-350	255	33	income	income	NOUN
ftr-350	255	34	tax	tax	NOUN
ftr-350	255	35	to	to	ADP
ftr-350	255	36	the	the	DET
ftr-350	255	37	recipient	recipient	NOUN
ftr-350	255	38	.	.	PUNCT
ftr-350	256	1	41	41	NUM
ftr-350	257	1	these	these	DET
ftr-350	257	2	distributions	distribution	NOUN
ftr-350	257	3	(	(	PUNCT
ftr-350	257	4	except	except	SCONJ
ftr-350	257	5	when	when	SCONJ
ftr-350	257	6	made	make	VERB
ftr-350	257	7	directly	directly	ADV
ftr-350	257	8	to	to	ADP
ftr-350	257	9	the	the	DET
ftr-350	257	10	trustee	trustee	NOUN
ftr-350	257	11	of	of	ADP
ftr-350	257	12	the	the	DET
ftr-350	257	13	receiving	receive	VERB
ftr-350	257	14	plan	plan	NOUN
ftr-350	257	15	)	)	PUNCT
ftr-350	257	16	are	be	AUX
ftr-350	257	17	subject	subject	ADJ
ftr-350	257	18	to	to	ADP
ftr-350	257	19	withholding	withhold	VERB
ftr-350	257	20	at	at	ADP
ftr-350	257	21	a	a	DET
ftr-350	257	22	flat	flat	ADJ
ftr-350	257	23	rate	rate	NOUN
ftr-350	257	24	of	of	ADP
ftr-350	257	25	20	20	NUM
ftr-350	257	26	percent	percent	NOUN
ftr-350	257	27	,	,	PUNCT
ftr-350	257	28	and	and	CCONJ
ftr-350	257	29	this	this	DET
ftr-350	257	30	withholding	withholding	NOUN
ftr-350	257	31	may	may	AUX
ftr-350	257	32	not	not	PART
ftr-350	257	33	be	be	AUX
ftr-350	257	34	waived	waive	VERB
ftr-350	257	35	.	.	PUNCT
ftr-350	258	1	42	42	NUM
ftr-350	258	2	38	38	NUM
ftr-350	258	3	.	.	PUNCT
ftr-350	259	1	in	in	ADP
ftr-350	259	2	the	the	DET
ftr-350	259	3	case	case	NOUN
ftr-350	259	4	of	of	ADP
ftr-350	259	5	a	a	DET
ftr-350	259	6	nonperiodic	nonperiodic	ADJ
ftr-350	259	7	payment	payment	NOUN
ftr-350	259	8	that	that	PRON
ftr-350	259	9	is	be	AUX
ftr-350	259	10	not	not	PART
ftr-350	259	11	an	an	DET
ftr-350	259	12	eligible	eligible	ADJ
ftr-350	259	13	rollover	rollover	NOUN
ftr-350	259	14	distribution	distribution	NOUN
ftr-350	259	15	,	,	PUNCT
ftr-350	259	16	withholding	withholding	NOUN
ftr-350	259	17	is	be	AUX
ftr-350	259	18	at	at	ADP
ftr-350	259	19	a	a	DET
ftr-350	259	20	flat	flat	ADJ
ftr-350	259	21	rate	rate	NOUN
ftr-350	259	22	of	of	ADP
ftr-350	259	23	10	10	NUM
ftr-350	259	24	percent	percent	NOUN
ftr-350	259	25	,	,	PUNCT
ftr-350	259	26	but	but	CCONJ
ftr-350	259	27	can	can	AUX
ftr-350	259	28	be	be	AUX
ftr-350	259	29	waived	waive	VERB
ftr-350	259	30	on	on	ADP
ftr-350	259	31	a	a	DET
ftr-350	259	32	form	form	NOUN
ftr-350	259	33	w-4p	w-4p	NOUN
ftr-350	259	34	,	,	PUNCT
ftr-350	259	35	with	with	ADP
ftr-350	259	36	a	a	DET
ftr-350	259	37	valid	valid	ADJ
ftr-350	259	38	taxpayer	taxpayer	NOUN
ftr-350	259	39	identification	identification	NOUN
ftr-350	259	40	number	number	NOUN
ftr-350	259	41	,	,	PUNCT
ftr-350	259	42	if	if	SCONJ
ftr-350	259	43	delivery	delivery	NOUN
ftr-350	259	44	is	be	AUX
ftr-350	259	45	not	not	PART
ftr-350	259	46	made	make	VERB
ftr-350	259	47	outside	outside	ADP
ftr-350	259	48	the	the	DET
ftr-350	259	49	united	united	PROPN
ftr-350	259	50	states	states	PROPN
ftr-350	259	51	.	.	PUNCT
ftr-350	260	1	i	i	PRON
ftr-350	260	2	d.	d.	PROPN
ftr-350	260	3	at	at	ADP
ftr-350	260	4	22	22	NUM
ftr-350	260	5	;	;	PUNCT
ftr-350	260	6	i.r.c	i.r.c	NOUN
ftr-350	260	7	.	.	PUNCT
ftr-350	261	1	§	§	PROPN
ftr-350	261	2	3405(b)(1	3405(b)(1	NUM
ftr-350	261	3	)	)	PUNCT
ftr-350	261	4	(	(	PUNCT
ftr-350	261	5	the	the	DET
ftr-350	261	6	payer	payer	NOUN
ftr-350	261	7	“	"	PUNCT
ftr-350	261	8	of	of	ADP
ftr-350	261	9	any	any	DET
ftr-350	261	10	nonperiodic	nonperiodic	ADJ
ftr-350	261	11	distribution	distribution	NOUN
ftr-350	261	12	.	.	PUNCT
ftr-350	261	13	.	.	PUNCT
ftr-350	262	1	.	.	PUNCT
ftr-350	263	1	shall	shall	AUX
ftr-350	263	2	withhold	withhold	VERB
ftr-350	263	3	an	an	DET
ftr-350	263	4	amount	amount	NOUN
ftr-350	263	5	equal	equal	ADJ
ftr-350	263	6	to	to	ADP
ftr-350	263	7	10	10	NUM
ftr-350	263	8	percent	percent	NOUN
ftr-350	263	9	of	of	ADP
ftr-350	263	10	such	such	ADJ
ftr-350	263	11	distribution	distribution	NOUN
ftr-350	263	12	.	.	PUNCT
ftr-350	263	13	”	"	PUNCT
ftr-350	263	14	)	)	PUNCT
ftr-350	263	15	;	;	PUNCT
ftr-350	263	16	i.r.c	i.r.c	NOUN
ftr-350	263	17	.	.	PUNCT
ftr-350	264	1	§	§	PROPN
ftr-350	264	2	3405(b)(2)(a	3405(b)(2)(a	NUM
ftr-350	264	3	)	)	PUNCT
ftr-350	264	4	(	(	PUNCT
ftr-350	264	5	an	an	DET
ftr-350	264	6	individual	individual	NOUN
ftr-350	264	7	may	may	AUX
ftr-350	264	8	elect	elect	VERB
ftr-350	264	9	not	not	PART
ftr-350	264	10	to	to	PART
ftr-350	264	11	have	have	VERB
ftr-350	264	12	such	such	ADJ
ftr-350	264	13	withholding	withholding	NOUN
ftr-350	264	14	apply	apply	VERB
ftr-350	264	15	to	to	ADP
ftr-350	264	16	any	any	DET
ftr-350	264	17	nonperiodic	nonperiodic	ADJ
ftr-350	264	18	distribution	distribution	NOUN
ftr-350	264	19	)	)	PUNCT
ftr-350	264	20	;	;	PUNCT
ftr-350	264	21	i.r.c	i.r.c	NOUN
ftr-350	264	22	.	.	PUNCT
ftr-350	265	1	§	§	PROPN
ftr-350	265	2	3405(e)(3	3405(e)(3	NUM
ftr-350	265	3	)	)	PUNCT
ftr-350	265	4	(	(	PUNCT
ftr-350	265	5	a	a	DET
ftr-350	265	6	“	"	PUNCT
ftr-350	265	7	nonperiodic	nonperiodic	ADJ
ftr-350	265	8	distribution	distribution	NOUN
ftr-350	265	9	means	mean	VERB
ftr-350	265	10	any	any	DET
ftr-350	265	11	designated	designate	VERB
ftr-350	265	12	distribution	distribution	NOUN
ftr-350	265	13	which	which	PRON
ftr-350	265	14	is	be	AUX
ftr-350	265	15	not	not	PART
ftr-350	265	16	a	a	DET
ftr-350	265	17	periodic	periodic	ADJ
ftr-350	265	18	payment	payment	NOUN
ftr-350	265	19	.	.	PUNCT
ftr-350	265	20	”	"	PUNCT
ftr-350	265	21	)	)	PUNCT
ftr-350	265	22	;	;	PUNCT
ftr-350	265	23	i.r.c	i.r.c	NOUN
ftr-350	265	24	.	.	PUNCT
ftr-350	266	1	§	§	PROPN
ftr-350	266	2	3405(e)(13	3405(e)(13	NUM
ftr-350	266	3	)	)	PUNCT
ftr-350	266	4	(	(	PUNCT
ftr-350	266	5	no	no	DET
ftr-350	266	6	election	election	NOUN
ftr-350	266	7	allowed	allow	VERB
ftr-350	266	8	if	if	SCONJ
ftr-350	266	9	delivery	delivery	NOUN
ftr-350	266	10	is	be	AUX
ftr-350	266	11	outside	outside	ADP
ftr-350	266	12	the	the	DET
ftr-350	266	13	u.s	u.s	PROPN
ftr-350	266	14	.	.	PROPN
ftr-350	266	15	)	)	PUNCT
ftr-350	266	16	.	.	PUNCT
ftr-350	267	1	39	39	NUM
ftr-350	267	2	.	.	PUNCT
ftr-350	268	1	irs	irs	PROPN
ftr-350	268	2	instructions	instruction	NOUN
ftr-350	268	3	state	state	NOUN
ftr-350	268	4	that	that	SCONJ
ftr-350	268	5	―[t]he	―[t]he	ADJ
ftr-350	268	6	20	20	NUM
ftr-350	268	7	percent	percent	NOUN
ftr-350	268	8	withholding	withholding	NOUN
ftr-350	268	9	does	do	AUX
ftr-350	268	10	not	not	PART
ftr-350	268	11	apply	apply	VERB
ftr-350	268	12	to	to	ADP
ftr-350	268	13	distributions	distribution	NOUN
ftr-350	268	14	from	from	ADP
ftr-350	268	15	any	any	DET
ftr-350	268	16	ira	ira	PROPN
ftr-350	268	17	,	,	PUNCT
ftr-350	268	18	but	but	CCONJ
ftr-350	268	19	withholding	withholding	NOUN
ftr-350	268	20	does	do	AUX
ftr-350	268	21	apply	apply	VERB
ftr-350	268	22	to	to	ADP
ftr-350	268	23	iras	ira	NOUN
ftr-350	268	24	under	under	ADP
ftr-350	268	25	the	the	DET
ftr-350	268	26	rules	rule	NOUN
ftr-350	268	27	for	for	ADP
ftr-350	268	28	periodic	periodic	ADJ
ftr-350	268	29	payments	payment	NOUN
ftr-350	268	30	and	and	CCONJ
ftr-350	268	31	nonperiodic	nonperiodic	ADJ
ftr-350	268	32	distributions.‖	distributions.‖	VERB
ftr-350	268	33	i.r.s	i.r.	NOUN
ftr-350	268	34	.	.	PUNCT
ftr-350	269	1	2011	2011	NUM
ftr-350	269	2	instructions	instruction	NOUN
ftr-350	269	3	for	for	ADP
ftr-350	269	4	forms	form	NOUN
ftr-350	269	5	1099	1099	NUM
ftr-350	269	6	-	-	SYM
ftr-350	269	7	r	r	NOUN
ftr-350	269	8	and	and	CCONJ
ftr-350	269	9	5498	5498	NUM
ftr-350	269	10	,	,	PUNCT
ftr-350	269	11	at	at	ADP
ftr-350	269	12	11	11	NUM
ftr-350	269	13	,	,	PUNCT
ftr-350	269	14	http://irs.gov/pub/irs-pdf/f1099r.pdf	http://irs.gov/pub/irs-pdf/f1099r.pdf	NOUN
ftr-350	269	15	.	.	PUNCT
ftr-350	270	1	the	the	DET
ftr-350	270	2	irs	irs	PROPN
ftr-350	270	3	further	far	ADV
ftr-350	270	4	explains	explain	VERB
ftr-350	270	5	that	that	SCONJ
ftr-350	270	6	―[i]n	―[i]n	PROPN
ftr-350	270	7	most	most	ADJ
ftr-350	270	8	cases	case	NOUN
ftr-350	270	9	,	,	PUNCT
ftr-350	270	10	designated	designate	VERB
ftr-350	270	11	distributions	distribution	NOUN
ftr-350	270	12	from	from	ADP
ftr-350	270	13	any	any	DET
ftr-350	270	14	ira	ira	PROPN
ftr-350	270	15	are	be	AUX
ftr-350	270	16	treated	treat	VERB
ftr-350	270	17	as	as	ADP
ftr-350	270	18	nonperiodic	nonperiodic	ADJ
ftr-350	270	19	distributions	distribution	NOUN
ftr-350	270	20	subject	subject	ADJ
ftr-350	270	21	to	to	ADP
ftr-350	270	22	withholding	withhold	VERB
ftr-350	270	23	at	at	ADP
ftr-350	270	24	the	the	DET
ftr-350	270	25	10	10	NUM
ftr-350	270	26	percent	percent	NOUN
ftr-350	270	27	rate	rate	NOUN
ftr-350	270	28	even	even	ADV
ftr-350	270	29	if	if	SCONJ
ftr-350	270	30	the	the	DET
ftr-350	270	31	distributions	distribution	NOUN
ftr-350	270	32	are	be	AUX
ftr-350	270	33	paid	pay	VERB
ftr-350	270	34	over	over	ADP
ftr-350	270	35	a	a	DET
ftr-350	270	36	periodic	periodic	ADJ
ftr-350	270	37	basis.‖	basis.‖	NOUN
ftr-350	270	38	i	i	PRON
ftr-350	270	39	d.	d.	NOUN
ftr-350	270	40	see	see	VERB
ftr-350	270	41	also	also	ADV
ftr-350	270	42	regs	reg	VERB
ftr-350	270	43	.	.	PUNCT
ftr-350	271	1	§	§	PROPN
ftr-350	271	2	35.3405	35.3405	NUM
ftr-350	271	3	-	-	SYM
ftr-350	271	4	1	1	NUM
ftr-350	271	5	t	t	NOUN
ftr-350	271	6	,	,	PUNCT
ftr-350	271	7	f-15	f-15	PROPN
ftr-350	271	8	(	(	PUNCT
ftr-350	271	9	―[d]istributions	―[d]istributions	PROPN
ftr-350	271	10	from	from	ADP
ftr-350	271	11	iras	ira	NOUN
ftr-350	271	12	that	that	PRON
ftr-350	271	13	are	be	AUX
ftr-350	271	14	payable	payable	ADJ
ftr-350	271	15	on	on	ADP
ftr-350	271	16	demand	demand	NOUN
ftr-350	271	17	are	be	AUX
ftr-350	271	18	not	not	PART
ftr-350	271	19	periodic	periodic	ADJ
ftr-350	271	20	payments‖	payments‖	PROPN
ftr-350	271	21	)	)	PUNCT
ftr-350	271	22	.	.	PUNCT
ftr-350	272	1	twenty	twenty	NUM
ftr-350	272	2	percent	percent	NOUN
ftr-350	272	3	withholding	withholding	NOUN
ftr-350	272	4	does	do	AUX
ftr-350	272	5	not	not	PART
ftr-350	272	6	apply	apply	VERB
ftr-350	272	7	to	to	ADP
ftr-350	272	8	an	an	DET
ftr-350	272	9	ira	ira	PROPN
ftr-350	272	10	distribution	distribution	NOUN
ftr-350	272	11	because	because	SCONJ
ftr-350	272	12	20	20	NUM
ftr-350	272	13	percent	percent	NOUN
ftr-350	272	14	withholding	withholding	NOUN
ftr-350	272	15	applies	apply	VERB
ftr-350	272	16	only	only	ADV
ftr-350	272	17	to	to	ADP
ftr-350	272	18	an	an	DET
ftr-350	272	19	―eligible	―eligible	ADJ
ftr-350	272	20	rollover	rollover	NOUN
ftr-350	272	21	distribution,‖	distribution,‖	PROPN
ftr-350	272	22	and	and	CCONJ
ftr-350	272	23	this	this	DET
ftr-350	272	24	term	term	NOUN
ftr-350	272	25	does	do	AUX
ftr-350	272	26	not	not	PART
ftr-350	272	27	include	include	VERB
ftr-350	272	28	a	a	DET
ftr-350	272	29	distribution	distribution	NOUN
ftr-350	272	30	from	from	ADP
ftr-350	272	31	an	an	DET
ftr-350	272	32	ira	ira	PROPN
ftr-350	272	33	.	.	PUNCT
ftr-350	273	1	see	see	VERB
ftr-350	273	2	infra	infra	NOUN
ftr-350	273	3	notes	note	VERB
ftr-350	273	4	40–42	40–42	PROPN
ftr-350	273	5	for	for	ADP
ftr-350	273	6	definition	definition	NOUN
ftr-350	273	7	of	of	ADP
ftr-350	273	8	―eligible	―eligible	ADJ
ftr-350	273	9	rollover	rollover	NOUN
ftr-350	273	10	distribution.‖	distribution.‖	NOUN
ftr-350	273	11	40	40	NUM
ftr-350	273	12	.	.	PUNCT
ftr-350	274	1	distributions	distribution	NOUN
ftr-350	274	2	from	from	ADP
ftr-350	274	3	an	an	DET
ftr-350	274	4	ira	ira	PROPN
ftr-350	274	5	that	that	PRON
ftr-350	274	6	exceed	exceed	VERB
ftr-350	274	7	the	the	DET
ftr-350	274	8	required	require	VERB
ftr-350	274	9	minimum	minimum	ADJ
ftr-350	274	10	distribution	distribution	NOUN
ftr-350	274	11	may	may	AUX
ftr-350	274	12	also	also	ADV
ftr-350	274	13	be	be	AUX
ftr-350	274	14	rolled	roll	VERB
ftr-350	274	15	over	over	ADP
ftr-350	274	16	.	.	PUNCT
ftr-350	275	1	i.r.c	i.r.c	NOUN
ftr-350	275	2	.	.	PUNCT
ftr-350	276	1	§	§	PROPN
ftr-350	276	2	408(d)(3	408(d)(3	NUM
ftr-350	276	3	)	)	PUNCT
ftr-350	276	4	.	.	PUNCT
ftr-350	277	1	41	41	NUM
ftr-350	277	2	.	.	PUNCT
ftr-350	277	3	i.r.c	i.r.c	NOUN
ftr-350	277	4	.	.	PUNCT
ftr-350	278	1	§	§	PROPN
ftr-350	278	2	402(f)(2)(a	402(f)(2)(a	PROPN
ftr-350	278	3	)	)	PUNCT
ftr-350	278	4	(	(	PUNCT
ftr-350	278	5	“	"	PUNCT
ftr-350	278	6	eligible	eligible	ADJ
ftr-350	278	7	rollover	rollover	NOUN
ftr-350	278	8	distribution	distribution	NOUN
ftr-350	278	9	”	"	PUNCT
ftr-350	278	10	has	have	VERB
ftr-350	278	11	same	same	ADJ
ftr-350	278	12	meaning	meaning	NOUN
ftr-350	278	13	as	as	ADP
ftr-350	278	14	when	when	SCONJ
ftr-350	278	15	used	use	VERB
ftr-350	278	16	in	in	ADP
ftr-350	278	17	sections	section	NOUN
ftr-350	278	18	402(c	402(c	PROPN
ftr-350	278	19	)	)	PUNCT
ftr-350	278	20	,	,	PUNCT
ftr-350	278	21	403(a)(4	403(a)(4	NOUN
ftr-350	278	22	)	)	PUNCT
ftr-350	278	23	,	,	PUNCT
ftr-350	278	24	403(b)(8)(a	403(b)(8)(a	PROPN
ftr-350	278	25	)	)	PUNCT
ftr-350	278	26	)	)	PUNCT
ftr-350	278	27	;	;	PUNCT
ftr-350	279	1	i.r.c	i.r.c	NOUN
ftr-350	279	2	.	.	PUNCT
ftr-350	280	1	§	§	PROPN
ftr-350	280	2	402(c)(4	402(c)(4	NUM
ftr-350	280	3	)	)	PUNCT
ftr-350	280	4	(	(	PUNCT
ftr-350	280	5	“	"	PUNCT
ftr-350	280	6	„	„	PUNCT
ftr-350	280	7	eligible	eligible	ADJ
ftr-350	280	8	rollover	rollover	NOUN
ftr-350	280	9	distribution‟	distribution‟	NOUN
ftr-350	280	10	means	mean	VERB
ftr-350	280	11	any	any	DET
ftr-350	280	12	distribution	distribution	NOUN
ftr-350	280	13	to	to	ADP
ftr-350	280	14	an	an	DET
ftr-350	280	15	employee	employee	NOUN
ftr-350	280	16	of	of	ADP
ftr-350	280	17	all	all	DET
ftr-350	280	18	or	or	CCONJ
ftr-350	280	19	any	any	PRON
ftr-350	280	20	portion	portion	NOUN
ftr-350	280	21	of	of	ADP
ftr-350	280	22	the	the	DET
ftr-350	280	23	balance	balance	NOUN
ftr-350	280	24	to	to	ADP
ftr-350	280	25	the	the	DET
ftr-350	280	26	credit	credit	NOUN
ftr-350	280	27	of	of	ADP
ftr-350	280	28	the	the	DET
ftr-350	280	29	employee	employee	NOUN
ftr-350	280	30	in	in	ADP
ftr-350	280	31	a	a	DET
ftr-350	280	32	qualified	qualified	ADJ
ftr-350	280	33	trust	trust	NOUN
ftr-350	280	34	”	"	PUNCT
ftr-350	280	35	,	,	PUNCT
ftr-350	280	36	but	but	CCONJ
ftr-350	280	37	with	with	ADP
ftr-350	280	38	exceptions	exception	NOUN
ftr-350	280	39	for	for	ADP
ftr-350	280	40	certain	certain	ADJ
ftr-350	280	41	substantially	substantially	ADV
ftr-350	280	42	equal	equal	ADJ
ftr-350	280	43	periodic	periodic	ADJ
ftr-350	280	44	payments	payment	NOUN
ftr-350	280	45	,	,	PUNCT
ftr-350	280	46	certain	certain	ADJ
ftr-350	280	47	required	required	ADJ
ftr-350	280	48	distributions	distribution	NOUN
ftr-350	280	49	,	,	PUNCT
ftr-350	280	50	or	or	CCONJ
ftr-350	280	51	hardship	hardship	NOUN
ftr-350	280	52	distributions	distribution	NOUN
ftr-350	280	53	)	)	PUNCT
ftr-350	280	54	.	.	PUNCT
ftr-350	281	1	42	42	NUM
ftr-350	281	2	.	.	PUNCT
ftr-350	281	3	i.r.c	i.r.c	PROPN
ftr-350	281	4	.	.	PUNCT
ftr-350	282	1	§	§	PROPN
ftr-350	282	2	3405(c	3405(c	NUM
ftr-350	282	3	)	)	PUNCT
ftr-350	283	1	(	(	PUNCT
ftr-350	283	2	“	"	PUNCT
ftr-350	283	3	in	in	ADP
ftr-350	283	4	the	the	DET
ftr-350	283	5	case	case	NOUN
ftr-350	283	6	of	of	ADP
ftr-350	283	7	a	a	DET
ftr-350	283	8	designated	designate	VERB
ftr-350	283	9	distribution	distribution	NOUN
ftr-350	283	10	which	which	PRON
ftr-350	283	11	is	be	AUX
ftr-350	283	12	an	an	DET
ftr-350	283	13	eligible	eligible	ADJ
ftr-350	283	14	rollover	rollover	NOUN
ftr-350	283	15	distribution	distribution	NOUN
ftr-350	283	16	,	,	PUNCT
ftr-350	283	17	”	"	PUNCT
ftr-350	283	18	as	as	SCONJ
ftr-350	283	19	defined	define	VERB
ftr-350	283	20	in	in	ADP
ftr-350	283	21	section	section	NOUN
ftr-350	283	22	402(f)(2)(a	402(f)(2)(a	PROPN
ftr-350	283	23	)	)	PUNCT
ftr-350	283	24	,	,	PUNCT
ftr-350	283	25	withholding	withhold	VERB
ftr-350	283	26	under	under	ADP
ftr-350	283	27	section	section	NOUN
ftr-350	283	28	3405(a	3405(a	NUM
ftr-350	283	29	)	)	PUNCT
ftr-350	283	30	or	or	CCONJ
ftr-350	283	31	(	(	PUNCT
ftr-350	283	32	b	b	X
ftr-350	283	33	)	)	PUNCT
ftr-350	283	34	does	do	AUX
ftr-350	283	35	not	not	PART
ftr-350	283	36	apply	apply	VERB
ftr-350	283	37	and	and	CCONJ
ftr-350	283	38	the	the	DET
ftr-350	283	39	payer	payer	NOUN
ftr-350	283	40	is	be	AUX
ftr-350	283	41	required	require	VERB
ftr-350	283	42	to	to	PART
ftr-350	283	43	withhold	withhold	VERB
ftr-350	283	44	an	an	DET
ftr-350	283	45	amount	amount	NOUN
ftr-350	283	46	equal	equal	ADJ
ftr-350	283	47	to	to	ADP
ftr-350	283	48	20	20	NUM
ftr-350	283	49	percent	percent	NOUN
ftr-350	283	50	of	of	ADP
ftr-350	283	51	the	the	DET
ftr-350	283	52	distribution	distribution	NOUN
ftr-350	283	53	)	)	PUNCT
ftr-350	283	54	.	.	PUNCT
ftr-350	284	1	a	a	DET
ftr-350	284	2	direct	direct	ADJ
ftr-350	284	3	rollover	rollover	NOUN
ftr-350	284	4	is	be	AUX
ftr-350	284	5	exempt	exempt	ADJ
ftr-350	284	6	from	from	ADP
ftr-350	284	7	withholding	withhold	VERB
ftr-350	284	8	pursuant	pursuant	NOUN
ftr-350	284	9	to	to	ADP
ftr-350	284	10	section	section	NOUN
ftr-350	284	11	3405(c)(2	3405(c)(2	NUM
ftr-350	284	12	)	)	PUNCT
ftr-350	284	13	.	.	PUNCT
ftr-350	285	1	see	see	VERB
ftr-350	285	2	publication	publication	NOUN
ftr-350	285	3	15	15	NUM
ftr-350	285	4	-	-	PUNCT
ftr-350	285	5	a	a	PRON
ftr-350	285	6	,	,	PUNCT
ftr-350	285	7	supra	supra	ADJ
ftr-350	285	8	note	note	NOUN
ftr-350	285	9	34	34	NUM
ftr-350	285	10	,	,	PUNCT
ftr-350	285	11	at	at	ADP
ftr-350	285	12	22	22	NUM
ftr-350	285	13	.	.	PUNCT
ftr-350	286	1	2012	2012	NUM
ftr-350	286	2	]	]	PUNCT
ftr-350	286	3	retirement	retirement	NOUN
ftr-350	286	4	distributions	distribution	NOUN
ftr-350	286	5	to	to	ADP
ftr-350	286	6	foreign	foreign	ADJ
ftr-350	286	7	nationals	national	NOUN
ftr-350	286	8	785	785	NUM
ftr-350	286	9	iii	iii	NOUN
ftr-350	286	10	.	.	PUNCT
ftr-350	287	1	typical	typical	ADJ
ftr-350	287	2	situations	situation	NOUN
ftr-350	287	3	in	in	ADP
ftr-350	287	4	which	which	PRON
ftr-350	287	5	foreign	foreign	ADJ
ftr-350	287	6	nationals	national	NOUN
ftr-350	287	7	receive	receive	VERB
ftr-350	287	8	distributions	distribution	NOUN
ftr-350	287	9	from	from	ADP
ftr-350	287	10	u.s	u.s	PROPN
ftr-350	287	11	.	.	PROPN
ftr-350	287	12	retirement	retirement	PROPN
ftr-350	287	13	plans	plan	NOUN
ftr-350	287	14	a.	a.	PROPN
ftr-350	287	15	foreign	foreign	PROPN
ftr-350	287	16	national	national	PROPN
ftr-350	287	17	classified	classify	VERB
ftr-350	287	18	as	as	ADP
ftr-350	287	19	resident	resident	ADJ
ftr-350	287	20	alien	alien	NOUN
ftr-350	287	21	while	while	SCONJ
ftr-350	287	22	working	work	VERB
ftr-350	287	23	and	and	CCONJ
ftr-350	287	24	in	in	ADP
ftr-350	287	25	retirement	retirement	NOUN
ftr-350	287	26	a	a	DET
ftr-350	287	27	foreign	foreign	ADJ
ftr-350	287	28	national	national	NOUN
ftr-350	287	29	who	who	PRON
ftr-350	287	30	is	be	AUX
ftr-350	287	31	a	a	DET
ftr-350	287	32	u.s	u.s	PROPN
ftr-350	287	33	.	.	PROPN
ftr-350	287	34	lawful	lawful	ADJ
ftr-350	287	35	permanent	permanent	ADJ
ftr-350	287	36	resident	resident	NOUN
ftr-350	287	37	(	(	PUNCT
ftr-350	287	38	i.e.	i.e.	X
ftr-350	287	39	,	,	PUNCT
ftr-350	287	40	―green	―green	X
ftr-350	287	41	card‖	card‖	PROPN
ftr-350	287	42	holder	holder	NOUN
ftr-350	287	43	)	)	PUNCT
ftr-350	287	44	or	or	CCONJ
ftr-350	287	45	who	who	PRON
ftr-350	287	46	meets	meet	VERB
ftr-350	287	47	the	the	DET
ftr-350	287	48	substantial	substantial	ADJ
ftr-350	287	49	presence	presence	NOUN
ftr-350	287	50	test	test	NOUN
ftr-350	287	51	for	for	ADP
ftr-350	287	52	―resident	―resident	ADP
ftr-350	287	53	alien‖	alien‖	VERB
ftr-350	287	54	classification	classification	NOUN
ftr-350	287	55	under	under	ADP
ftr-350	287	56	section	section	NOUN
ftr-350	287	57	7701(b	7701(b	NUM
ftr-350	287	58	)	)	PUNCT
ftr-350	287	59	is	be	AUX
ftr-350	287	60	taxed	tax	VERB
ftr-350	287	61	in	in	ADP
ftr-350	287	62	the	the	DET
ftr-350	287	63	same	same	ADJ
ftr-350	287	64	manner	manner	NOUN
ftr-350	287	65	as	as	ADP
ftr-350	287	66	a	a	DET
ftr-350	287	67	u.s	u.s	PROPN
ftr-350	287	68	.	.	PROPN
ftr-350	287	69	citizen	citizen	PROPN
ftr-350	287	70	.	.	PUNCT
ftr-350	288	1	by	by	ADP
ftr-350	288	2	contrast	contrast	NOUN
ftr-350	288	3	,	,	PUNCT
ftr-350	288	4	nonresident	nonresident	ADJ
ftr-350	288	5	aliens	alien	NOUN
ftr-350	288	6	are	be	AUX
ftr-350	288	7	taxed	tax	VERB
ftr-350	288	8	under	under	ADP
ftr-350	288	9	a	a	DET
ftr-350	288	10	special	special	ADJ
ftr-350	288	11	tax	tax	NOUN
ftr-350	288	12	and	and	CCONJ
ftr-350	288	13	withholding	withholding	NOUN
ftr-350	288	14	scheme	scheme	NOUN
ftr-350	288	15	.	.	PUNCT
ftr-350	289	1	43	43	NUM
ftr-350	290	1	some	some	DET
ftr-350	290	2	foreign	foreign	ADJ
ftr-350	290	3	nationals	national	NOUN
ftr-350	290	4	who	who	PRON
ftr-350	290	5	are	be	AUX
ftr-350	290	6	classified	classify	VERB
ftr-350	290	7	as	as	ADP
ftr-350	290	8	resident	resident	ADJ
ftr-350	290	9	aliens	alien	NOUN
ftr-350	290	10	while	while	SCONJ
ftr-350	290	11	they	they	PRON
ftr-350	290	12	are	be	AUX
ftr-350	290	13	working	work	VERB
ftr-350	290	14	and	and	CCONJ
ftr-350	290	15	participating	participate	VERB
ftr-350	290	16	in	in	ADP
ftr-350	290	17	a	a	DET
ftr-350	290	18	qualified	qualified	ADJ
ftr-350	290	19	u.s	u.s	PROPN
ftr-350	290	20	.	.	PROPN
ftr-350	290	21	retirement	retirement	NOUN
ftr-350	290	22	plan	plan	NOUN
ftr-350	290	23	(	(	PUNCT
ftr-350	290	24	or	or	CCONJ
ftr-350	290	25	are	be	AUX
ftr-350	290	26	contributing	contribute	VERB
ftr-350	290	27	to	to	ADP
ftr-350	290	28	an	an	DET
ftr-350	290	29	ira	ira	PROPN
ftr-350	290	30	)	)	PUNCT
ftr-350	290	31	continue	continue	VERB
ftr-350	290	32	in	in	ADP
ftr-350	290	33	this	this	DET
ftr-350	290	34	status	status	NOUN
ftr-350	290	35	if	if	SCONJ
ftr-350	290	36	they	they	PRON
ftr-350	290	37	are	be	AUX
ftr-350	290	38	green	green	ADJ
ftr-350	290	39	card	card	NOUN
ftr-350	290	40	holders	holder	NOUN
ftr-350	290	41	(	(	PUNCT
ftr-350	290	42	or	or	CCONJ
ftr-350	290	43	become	become	VERB
ftr-350	290	44	u.s	u.s	PROPN
ftr-350	290	45	.	.	NOUN
ftr-350	290	46	citizens	citizen	NOUN
ftr-350	290	47	)	)	PUNCT
ftr-350	290	48	for	for	ADP
ftr-350	290	49	the	the	DET
ftr-350	290	50	rest	rest	NOUN
ftr-350	290	51	of	of	ADP
ftr-350	290	52	their	their	PRON
ftr-350	290	53	lives	life	NOUN
ftr-350	290	54	.	.	PUNCT
ftr-350	291	1	44	44	NUM
ftr-350	291	2	in	in	ADP
ftr-350	291	3	fact	fact	NOUN
ftr-350	291	4	,	,	PUNCT
ftr-350	291	5	an	an	DET
ftr-350	291	6	individual	individual	NOUN
ftr-350	291	7	may	may	AUX
ftr-350	291	8	manage	manage	VERB
ftr-350	291	9	to	to	PART
ftr-350	291	10	maintain	maintain	VERB
ftr-350	291	11	green	green	ADJ
ftr-350	291	12	card	card	NOUN
ftr-350	291	13	status	status	NOUN
ftr-350	291	14	even	even	ADV
ftr-350	291	15	though	though	SCONJ
ftr-350	291	16	spending	spend	VERB
ftr-350	291	17	most	most	ADJ
ftr-350	291	18	of	of	ADP
ftr-350	291	19	his	his	PRON
ftr-350	291	20	time	time	NOUN
ftr-350	291	21	abroad	abroad	ADV
ftr-350	291	22	.	.	PUNCT
ftr-350	292	1	distributions	distribution	NOUN
ftr-350	292	2	from	from	ADP
ftr-350	292	3	u.s	u.s	PROPN
ftr-350	292	4	.	.	PROPN
ftr-350	292	5	retirement	retirement	NOUN
ftr-350	292	6	plans	plan	NOUN
ftr-350	292	7	to	to	ADP
ftr-350	292	8	these	these	DET
ftr-350	292	9	individuals	individual	NOUN
ftr-350	292	10	would	would	AUX
ftr-350	292	11	be	be	AUX
ftr-350	292	12	taxed	tax	VERB
ftr-350	292	13	in	in	ADP
ftr-350	292	14	the	the	DET
ftr-350	292	15	same	same	ADJ
ftr-350	292	16	way	way	NOUN
ftr-350	292	17	as	as	ADP
ftr-350	292	18	distributions	distribution	NOUN
ftr-350	292	19	to	to	ADP
ftr-350	292	20	u.s	u.s	PROPN
ftr-350	292	21	.	.	PROPN
ftr-350	292	22	citizens	citizen	NOUN
ftr-350	292	23	.	.	PUNCT
ftr-350	293	1	45	45	NUM
ftr-350	293	2	resident	resident	ADJ
ftr-350	293	3	aliens	alien	NOUN
ftr-350	293	4	(	(	PUNCT
ftr-350	293	5	and	and	CCONJ
ftr-350	293	6	u.s	u.s	PROPN
ftr-350	293	7	.	.	PROPN
ftr-350	293	8	citizens	citizen	NOUN
ftr-350	293	9	)	)	PUNCT
ftr-350	293	10	are	be	AUX
ftr-350	293	11	generally	generally	ADV
ftr-350	293	12	not	not	PART
ftr-350	293	13	eligible	eligible	ADJ
ftr-350	293	14	for	for	ADP
ftr-350	293	15	tax	tax	NOUN
ftr-350	293	16	treaty	treaty	NOUN
ftr-350	293	17	benefits	benefit	NOUN
ftr-350	293	18	because	because	SCONJ
ftr-350	293	19	u.s	u.s	PROPN
ftr-350	293	20	.	.	PROPN
ftr-350	293	21	treaties	treaty	NOUN
ftr-350	293	22	generally	generally	ADV
ftr-350	293	23	include	include	VERB
ftr-350	293	24	a	a	DET
ftr-350	293	25	―saving	―saving	ADJ
ftr-350	293	26	clause‖	clause‖	NOUN
ftr-350	293	27	preserving	preserve	VERB
ftr-350	293	28	the	the	DET
ftr-350	293	29	right	right	NOUN
ftr-350	293	30	of	of	ADP
ftr-350	293	31	the	the	DET
ftr-350	293	32	u.s	u.s	PROPN
ftr-350	293	33	.	.	PROPN
ftr-350	293	34	to	to	PART
ftr-350	293	35	tax	tax	VERB
ftr-350	293	36	its	its	PRON
ftr-350	293	37	citizens	citizen	NOUN
ftr-350	293	38	and	and	CCONJ
ftr-350	293	39	residents	resident	NOUN
ftr-350	293	40	as	as	SCONJ
ftr-350	293	41	if	if	SCONJ
ftr-350	293	42	the	the	DET
ftr-350	293	43	treaty	treaty	NOUN
ftr-350	293	44	had	have	AUX
ftr-350	293	45	not	not	PART
ftr-350	293	46	come	come	VERB
ftr-350	293	47	into	into	ADP
ftr-350	293	48	effect	effect	NOUN
ftr-350	293	49	.	.	PUNCT
ftr-350	294	1	46	46	NUM
ftr-350	294	2	43	43	NUM
ftr-350	294	3	.	.	PUNCT
ftr-350	295	1	see	see	VERB
ftr-350	295	2	i.r.c	i.r.c	NOUN
ftr-350	295	3	.	.	PUNCT
ftr-350	296	1	§	§	PROPN
ftr-350	296	2	§	§	PROPN
ftr-350	296	3	2(d	2(d	NUM
ftr-350	296	4	)	)	PUNCT
ftr-350	296	5	,	,	PUNCT
ftr-350	296	6	871	871	NUM
ftr-350	296	7	-	-	SYM
ftr-350	296	8	874	874	NUM
ftr-350	296	9	,	,	PUNCT
ftr-350	296	10	1441	1441	NUM
ftr-350	296	11	.	.	PUNCT
ftr-350	297	1	44	44	NUM
ftr-350	297	2	.	.	PUNCT
ftr-350	298	1	moreover	moreover	ADV
ftr-350	298	2	,	,	PUNCT
ftr-350	298	3	some	some	DET
ftr-350	298	4	foreign	foreign	ADJ
ftr-350	298	5	nationals	national	NOUN
ftr-350	298	6	may	may	AUX
ftr-350	298	7	remain	remain	VERB
ftr-350	298	8	in	in	ADP
ftr-350	298	9	the	the	DET
ftr-350	298	10	united	united	PROPN
ftr-350	298	11	states	states	PROPN
ftr-350	298	12	,	,	PUNCT
ftr-350	298	13	upon	upon	SCONJ
ftr-350	298	14	retirement	retirement	NOUN
ftr-350	298	15	,	,	PUNCT
ftr-350	298	16	despite	despite	SCONJ
ftr-350	298	17	lack	lack	NOUN
ftr-350	298	18	of	of	ADP
ftr-350	298	19	authorization	authorization	NOUN
ftr-350	298	20	under	under	ADP
ftr-350	298	21	the	the	DET
ftr-350	298	22	immigration	immigration	NOUN
ftr-350	298	23	laws	law	NOUN
ftr-350	298	24	.	.	PUNCT
ftr-350	299	1	because	because	SCONJ
ftr-350	299	2	they	they	PRON
ftr-350	299	3	meet	meet	VERB
ftr-350	299	4	the	the	DET
ftr-350	299	5	“	"	PUNCT
ftr-350	299	6	substantial	substantial	ADJ
ftr-350	299	7	presence	presence	NOUN
ftr-350	299	8	”	"	PUNCT
ftr-350	299	9	test	test	NOUN
ftr-350	299	10	,	,	PUNCT
ftr-350	299	11	they	they	PRON
ftr-350	299	12	are	be	AUX
ftr-350	299	13	classified	classify	VERB
ftr-350	299	14	as	as	ADP
ftr-350	299	15	resident	resident	ADJ
ftr-350	299	16	aliens	alien	NOUN
ftr-350	299	17	for	for	ADP
ftr-350	299	18	u.s	u.s	PROPN
ftr-350	299	19	.	.	PROPN
ftr-350	299	20	tax	tax	NOUN
ftr-350	299	21	purposes	purpose	NOUN
ftr-350	299	22	.	.	PUNCT
ftr-350	300	1	i.r.c	i.r.c	NOUN
ftr-350	300	2	.	.	PUNCT
ftr-350	301	1	§	§	PROPN
ftr-350	301	2	7701(b)(3	7701(b)(3	NOUN
ftr-350	301	3	)	)	PUNCT
ftr-350	301	4	.	.	PUNCT
ftr-350	302	1	45	45	NUM
ftr-350	302	2	.	.	PUNCT
ftr-350	303	1	resident	resident	ADJ
ftr-350	303	2	aliens	alien	NOUN
ftr-350	303	3	may	may	AUX
ftr-350	303	4	receive	receive	VERB
ftr-350	303	5	,	,	PUNCT
ftr-350	303	6	and	and	CCONJ
ftr-350	303	7	be	be	AUX
ftr-350	303	8	subject	subject	ADJ
ftr-350	303	9	to	to	ADP
ftr-350	303	10	tax	tax	NOUN
ftr-350	303	11	on	on	ADP
ftr-350	303	12	,	,	PUNCT
ftr-350	303	13	distributions	distribution	NOUN
ftr-350	303	14	from	from	ADP
ftr-350	303	15	foreign	foreign	ADJ
ftr-350	303	16	retirement	retirement	NOUN
ftr-350	303	17	plans	plan	NOUN
ftr-350	303	18	as	as	ADV
ftr-350	303	19	well	well	ADV
ftr-350	303	20	.	.	PUNCT
ftr-350	304	1	paula	paula	PROPN
ftr-350	304	2	n.	n.	PROPN
ftr-350	304	3	singer	singer	PROPN
ftr-350	304	4	,	,	PUNCT
ftr-350	304	5	international	international	ADJ
ftr-350	304	6	aspects	aspect	NOUN
ftr-350	304	7	of	of	ADP
ftr-350	304	8	individual	individual	ADJ
ftr-350	304	9	u.s	u.s	PROPN
ftr-350	304	10	.	.	PROPN
ftr-350	304	11	tax	tax	NOUN
ftr-350	304	12	returns	return	NOUN
ftr-350	304	13	68	68	NUM
ftr-350	304	14	(	(	PUNCT
ftr-350	304	15	2010	2010	NUM
ftr-350	304	16	)	)	PUNCT
ftr-350	304	17	.	.	PUNCT
ftr-350	305	1	whether	whether	SCONJ
ftr-350	305	2	such	such	ADJ
ftr-350	305	3	foreign	foreign	ADJ
ftr-350	305	4	plan	plan	NOUN
ftr-350	305	5	distributions	distribution	NOUN
ftr-350	305	6	result	result	VERB
ftr-350	305	7	in	in	ADP
ftr-350	305	8	u.s	u.s	PROPN
ftr-350	305	9	.	.	PROPN
ftr-350	305	10	tax	tax	NOUN
ftr-350	305	11	depends	depend	VERB
ftr-350	305	12	on	on	ADP
ftr-350	305	13	their	their	PRON
ftr-350	305	14	basis	basis	NOUN
ftr-350	305	15	in	in	ADP
ftr-350	305	16	the	the	DET
ftr-350	305	17	distribution	distribution	NOUN
ftr-350	305	18	as	as	SCONJ
ftr-350	305	19	determined	determine	VERB
ftr-350	305	20	under	under	ADP
ftr-350	305	21	section	section	NOUN
ftr-350	305	22	72(w	72(w	NUM
ftr-350	305	23	)	)	PUNCT
ftr-350	305	24	.	.	PUNCT
ftr-350	306	1	see	see	VERB
ftr-350	306	2	i	i	PRON
ftr-350	306	3	d.	d.	PROPN
ftr-350	306	4	;	;	PUNCT
ftr-350	306	5	i.r.s	i.r.s	PROPN
ftr-350	306	6	.	.	PROPN
ftr-350	306	7	,	,	PUNCT
ftr-350	306	8	publication	publication	NOUN
ftr-350	306	9	519	519	NUM
ftr-350	306	10	,	,	PUNCT
ftr-350	306	11	u.s	u.s	PROPN
ftr-350	306	12	.	.	PROPN
ftr-350	306	13	tax	tax	NOUN
ftr-350	306	14	guide	guide	NOUN
ftr-350	306	15	for	for	ADP
ftr-350	306	16	aliens	alien	NOUN
ftr-350	306	17	,	,	PUNCT
ftr-350	306	18	at	at	ADP
ftr-350	306	19	27	27	NUM
ftr-350	306	20	,	,	PUNCT
ftr-350	306	21	http://www.irs.gov/	http://www.irs.gov/	ADJ
ftr-350	306	22	pub	pub	NOUN
ftr-350	306	23	/	/	SYM
ftr-350	306	24	irs	irs	PROPN
ftr-350	306	25	-	-	PUNCT
ftr-350	306	26	pdf	pdf	NOUN
ftr-350	306	27	/	/	SYM
ftr-350	306	28	p519.pdf	p519.pdf	NOUN
ftr-350	306	29	.	.	PUNCT
ftr-350	307	1	46	46	NUM
ftr-350	307	2	.	.	PUNCT
ftr-350	308	1	see	see	VERB
ftr-350	308	2	united	united	PROPN
ftr-350	308	3	states	states	PROPN
ftr-350	308	4	model	model	PROPN
ftr-350	308	5	income	income	PROPN
ftr-350	308	6	tax	tax	PROPN
ftr-350	308	7	convention	convention	PROPN
ftr-350	308	8	of	of	ADP
ftr-350	308	9	november	november	PROPN
ftr-350	308	10	15	15	NUM
ftr-350	308	11	,	,	PUNCT
ftr-350	308	12	2006	2006	NUM
ftr-350	308	13	,	,	PUNCT
ftr-350	308	14	art	art	NOUN
ftr-350	308	15	.	.	PUNCT
ftr-350	309	1	1	1	NUM
ftr-350	309	2	,	,	PUNCT
ftr-350	309	3	para	para	NOUN
ftr-350	309	4	4	4	NUM
ftr-350	309	5	,	,	PUNCT
ftr-350	309	6	(	(	PUNCT
ftr-350	309	7	u.s	u.s	PROPN
ftr-350	309	8	.	.	PROPN
ftr-350	309	9	dep‟t	dep‟t	NUM
ftr-350	309	10	of	of	ADP
ftr-350	309	11	the	the	DET
ftr-350	309	12	treasury	treasury	NOUN
ftr-350	309	13	2006	2006	NUM
ftr-350	309	14	)	)	PUNCT
ftr-350	310	1	[	[	X
ftr-350	310	2	hereinafter	hereinafter	NOUN
ftr-350	310	3	2006	2006	NUM
ftr-350	310	4	u.s	u.s	PROPN
ftr-350	310	5	.	.	PROPN
ftr-350	310	6	model	model	PROPN
ftr-350	310	7	treaty	treaty	PROPN
ftr-350	310	8	]	]	PUNCT
ftr-350	310	9	,	,	PUNCT
ftr-350	310	10	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/	PROPN
ftr-350	310	11	model006.pdf	model006.pdf	NUM
ftr-350	310	12	.	.	PUNCT
ftr-350	311	1	exceptions	exception	NOUN
ftr-350	311	2	are	be	AUX
ftr-350	311	3	typically	typically	ADV
ftr-350	311	4	provided	provide	VERB
ftr-350	311	5	for	for	ADP
ftr-350	311	6	specified	specified	ADJ
ftr-350	311	7	treaty	treaty	NOUN
ftr-350	311	8	articles	article	NOUN
ftr-350	311	9	for	for	ADP
ftr-350	311	10	“	"	PUNCT
ftr-350	311	11	individuals	individual	NOUN
ftr-350	311	12	who	who	PRON
ftr-350	311	13	are	be	AUX
ftr-350	311	14	neither	neither	DET
ftr-350	311	15	citizens	citizen	NOUN
ftr-350	311	16	of	of	ADP
ftr-350	311	17	,	,	PUNCT
ftr-350	311	18	nor	nor	CCONJ
ftr-350	311	19	have	have	AUX
ftr-350	311	20	been	be	AUX
ftr-350	311	21	admitted	admit	VERB
ftr-350	311	22	for	for	ADP
ftr-350	311	23	permanent	permanent	ADJ
ftr-350	311	24	residence	residence	NOUN
ftr-350	311	25	.	.	PUNCT
ftr-350	311	26	.	.	PUNCT
ftr-350	311	27	.	.	PUNCT
ftr-350	311	28	.	.	PUNCT
ftr-350	311	29	”	"	PUNCT
ftr-350	312	1	i	i	PRON
ftr-350	312	2	d.	d.	VERB
ftr-350	312	3	at	at	ADP
ftr-350	312	4	art	art	NOUN
ftr-350	312	5	.	.	PUNCT
ftr-350	313	1	1	1	NUM
ftr-350	313	2	,	,	PUNCT
ftr-350	313	3	para	para	NOUN
ftr-350	313	4	.	.	PUNCT
ftr-350	314	1	5(b	5(b	NUM
ftr-350	314	2	)	)	PUNCT
ftr-350	314	3	.	.	PUNCT
ftr-350	315	1	double	double	ADJ
ftr-350	315	2	taxation	taxation	NOUN
ftr-350	315	3	is	be	AUX
ftr-350	315	4	avoided	avoid	VERB
ftr-350	315	5	by	by	ADP
ftr-350	315	6	offsetting	offset	VERB
ftr-350	315	7	u.s	u.s	PROPN
ftr-350	315	8	.	.	PROPN
ftr-350	315	9	federal	federal	PROPN
ftr-350	315	10	(	(	PUNCT
ftr-350	315	11	but	but	CCONJ
ftr-350	315	12	not	not	PART
ftr-350	315	13	state	state	NOUN
ftr-350	315	14	)	)	PUNCT
ftr-350	315	15	taxes	taxis	NOUN
ftr-350	315	16	on	on	ADP
ftr-350	315	17	foreign	foreign	ADJ
ftr-350	315	18	pension	pension	NOUN
ftr-350	315	19	benefits	benefit	NOUN
ftr-350	315	20	with	with	ADP
ftr-350	315	21	foreign	foreign	ADJ
ftr-350	315	22	tax	tax	NOUN
ftr-350	315	23	credits	credit	NOUN
ftr-350	315	24	.	.	PUNCT
ftr-350	316	1	tax	tax	NOUN
ftr-350	316	2	treaties	treaty	NOUN
ftr-350	316	3	with	with	ADP
ftr-350	316	4	most	most	ADJ
ftr-350	316	5	countries	country	NOUN
ftr-350	316	6	cede	cede	VERB
ftr-350	316	7	taxation	taxation	NOUN
ftr-350	316	8	of	of	ADP
ftr-350	316	9	social	social	ADJ
ftr-350	316	10	security	security	NOUN
ftr-350	316	11	benefits	benefit	NOUN
ftr-350	316	12	to	to	ADP
ftr-350	316	13	the	the	DET
ftr-350	316	14	government	government	NOUN
ftr-350	316	15	paying	pay	VERB
ftr-350	316	16	the	the	DET
ftr-350	316	17	benefits	benefit	NOUN
ftr-350	316	18	,	,	PUNCT
ftr-350	316	19	however	however	ADV
ftr-350	316	20	.	.	PUNCT
ftr-350	317	1	under	under	ADP
ftr-350	317	2	most	most	ADJ
ftr-350	317	3	treaties	treaty	NOUN
ftr-350	317	4	,	,	PUNCT
ftr-350	317	5	the	the	DET
ftr-350	317	6	article	article	NOUN
ftr-350	317	7	providing	provide	VERB
ftr-350	317	8	exemption	exemption	NOUN
ftr-350	317	9	from	from	ADP
ftr-350	317	10	tax	tax	NOUN
ftr-350	317	11	on	on	ADP
ftr-350	317	12	“	"	PUNCT
ftr-350	317	13	payments	payment	NOUN
ftr-350	317	14	.	.	PUNCT
ftr-350	317	15	.	.	PUNCT
ftr-350	317	16	.	.	PUNCT
ftr-350	318	1	under	under	ADP
ftr-350	318	2	provisions	provision	NOUN
ftr-350	318	3	of	of	ADP
ftr-350	318	4	the	the	DET
ftr-350	318	5	social	social	ADJ
ftr-350	318	6	security	security	NOUN
ftr-350	318	7	or	or	CCONJ
ftr-350	318	8	similar	similar	ADJ
ftr-350	318	9	legislation	legislation	NOUN
ftr-350	318	10	”	"	PUNCT
ftr-350	318	11	of	of	ADP
ftr-350	318	12	the	the	DET
ftr-350	318	13	treaty	treaty	NOUN
ftr-350	318	14	country	country	NOUN
ftr-350	318	15	overrides	override	VERB
ftr-350	318	16	the	the	DET
ftr-350	318	17	saving	saving	NOUN
ftr-350	318	18	clause	clause	NOUN
ftr-350	318	19	.	.	PUNCT
ftr-350	319	1	i	i	PRON
ftr-350	319	2	d.	d.	PROPN
ftr-350	319	3	art	art	PROPN
ftr-350	319	4	.	.	PUNCT
ftr-350	320	1	17	17	NUM
ftr-350	320	2	,	,	PUNCT
ftr-350	320	3	para	para	NOUN
ftr-350	320	4	.	.	PUNCT
ftr-350	321	1	2	2	X
ftr-350	321	2	.	.	X
ftr-350	321	3	a	a	DET
ftr-350	321	4	few	few	ADJ
ftr-350	321	5	treaties	treaty	NOUN
ftr-350	321	6	cede	cede	VERB
ftr-350	321	7	taxation	taxation	NOUN
ftr-350	321	8	of	of	ADP
ftr-350	321	9	social	social	ADJ
ftr-350	321	10	security	security	NOUN
ftr-350	321	11	benefits	benefit	NOUN
ftr-350	321	12	to	to	ADP
ftr-350	321	13	the	the	DET
ftr-350	321	14	residence	residence	NOUN
ftr-350	321	15	country	country	NOUN
ftr-350	321	16	.	.	PUNCT
ftr-350	322	1	786	786	NUM
ftr-350	322	2	florida	florida	PROPN
ftr-350	322	3	tax	tax	NOUN
ftr-350	322	4	review	review	NOUN
ftr-350	322	5	[	[	X
ftr-350	322	6	vol	vol	NOUN
ftr-350	322	7	.	.	PUNCT
ftr-350	322	8	11:10	11:10	NUM
ftr-350	322	9	b.	b.	PROPN
ftr-350	322	10	foreign	foreign	PROPN
ftr-350	322	11	national	national	PROPN
ftr-350	322	12	classified	classify	VERB
ftr-350	322	13	as	as	ADP
ftr-350	322	14	resident	resident	ADJ
ftr-350	322	15	alien	alien	NOUN
ftr-350	322	16	while	while	SCONJ
ftr-350	322	17	working	work	VERB
ftr-350	322	18	but	but	CCONJ
ftr-350	322	19	later	later	ADV
ftr-350	322	20	changing	change	VERB
ftr-350	322	21	to	to	PART
ftr-350	322	22	nonresident	nonresident	VERB
ftr-350	322	23	alien	alien	ADJ
ftr-350	322	24	status	status	NOUN
ftr-350	322	25	in	in	ADP
ftr-350	322	26	many	many	ADJ
ftr-350	322	27	cases	case	NOUN
ftr-350	322	28	,	,	PUNCT
ftr-350	322	29	a	a	DET
ftr-350	322	30	foreign	foreign	ADJ
ftr-350	322	31	national	national	NOUN
ftr-350	322	32	who	who	PRON
ftr-350	322	33	is	be	AUX
ftr-350	322	34	classified	classify	VERB
ftr-350	322	35	as	as	ADP
ftr-350	322	36	a	a	DET
ftr-350	322	37	resident	resident	ADJ
ftr-350	322	38	alien	alien	NOUN
ftr-350	322	39	while	while	SCONJ
ftr-350	322	40	contributing	contribute	VERB
ftr-350	322	41	to	to	ADP
ftr-350	322	42	a	a	DET
ftr-350	322	43	qualified	qualified	ADJ
ftr-350	322	44	u.s	u.s	PROPN
ftr-350	322	45	.	.	PROPN
ftr-350	322	46	retirement	retirement	PROPN
ftr-350	322	47	plan	plan	NOUN
ftr-350	322	48	subsequently	subsequently	ADV
ftr-350	322	49	becomes	become	VERB
ftr-350	322	50	a	a	DET
ftr-350	322	51	nonresident	nonresident	ADJ
ftr-350	322	52	alien	alien	NOUN
ftr-350	322	53	before	before	ADP
ftr-350	322	54	receiving	receive	VERB
ftr-350	322	55	some	some	PRON
ftr-350	322	56	or	or	CCONJ
ftr-350	322	57	all	all	PRON
ftr-350	322	58	of	of	ADP
ftr-350	322	59	his	his	PRON
ftr-350	322	60	distributions	distribution	NOUN
ftr-350	322	61	from	from	ADP
ftr-350	322	62	the	the	DET
ftr-350	322	63	plan	plan	NOUN
ftr-350	322	64	.	.	PUNCT
ftr-350	323	1	in	in	ADP
ftr-350	323	2	these	these	DET
ftr-350	323	3	cases	case	NOUN
ftr-350	323	4	,	,	PUNCT
ftr-350	323	5	the	the	DET
ftr-350	323	6	individual‘s	individual‘s	NOUN
ftr-350	323	7	status	status	NOUN
ftr-350	323	8	as	as	ADP
ftr-350	323	9	resident	resident	NOUN
ftr-350	323	10	or	or	CCONJ
ftr-350	323	11	nonresident	nonresident	ADJ
ftr-350	323	12	at	at	ADP
ftr-350	323	13	the	the	DET
ftr-350	323	14	time	time	NOUN
ftr-350	323	15	that	that	SCONJ
ftr-350	323	16	the	the	DET
ftr-350	323	17	distribution	distribution	NOUN
ftr-350	323	18	is	be	AUX
ftr-350	323	19	received	receive	VERB
ftr-350	323	20	is	be	AUX
ftr-350	323	21	determinative	determinative	ADJ
ftr-350	323	22	of	of	ADP
ftr-350	323	23	the	the	DET
ftr-350	323	24	tax	tax	NOUN
ftr-350	323	25	regime	regime	NOUN
ftr-350	323	26	applicable	applicable	ADJ
ftr-350	323	27	to	to	ADP
ftr-350	323	28	the	the	DET
ftr-350	323	29	distribution	distribution	NOUN
ftr-350	323	30	.	.	PUNCT
ftr-350	324	1	47	47	NUM
ftr-350	325	1	moreover	moreover	ADV
ftr-350	325	2	,	,	PUNCT
ftr-350	325	3	if	if	SCONJ
ftr-350	325	4	the	the	DET
ftr-350	325	5	distributee	distributee	NOUN
ftr-350	325	6	is	be	AUX
ftr-350	325	7	resident	resident	ADJ
ftr-350	325	8	in	in	ADP
ftr-350	325	9	a	a	DET
ftr-350	325	10	country	country	NOUN
ftr-350	325	11	that	that	PRON
ftr-350	325	12	has	have	VERB
ftr-350	325	13	a	a	DET
ftr-350	325	14	tax	tax	NOUN
ftr-350	325	15	treaty	treaty	NOUN
ftr-350	325	16	with	with	ADP
ftr-350	325	17	the	the	DET
ftr-350	325	18	united	united	PROPN
ftr-350	325	19	states	states	PROPN
ftr-350	325	20	,	,	PUNCT
ftr-350	325	21	u.s	u.s	PROPN
ftr-350	325	22	.	.	PROPN
ftr-350	325	23	taxation	taxation	NOUN
ftr-350	325	24	of	of	ADP
ftr-350	325	25	the	the	DET
ftr-350	325	26	distribution	distribution	NOUN
ftr-350	325	27	may	may	AUX
ftr-350	325	28	be	be	AUX
ftr-350	325	29	limited	limit	VERB
ftr-350	325	30	or	or	CCONJ
ftr-350	325	31	eliminated	eliminate	VERB
ftr-350	325	32	by	by	ADP
ftr-350	325	33	the	the	DET
ftr-350	325	34	treaty	treaty	NOUN
ftr-350	325	35	.	.	PUNCT
ftr-350	326	1	a	a	DET
ftr-350	326	2	foreign	foreign	ADJ
ftr-350	326	3	national	national	NOUN
ftr-350	326	4	who	who	PRON
ftr-350	326	5	loses	lose	VERB
ftr-350	326	6	or	or	CCONJ
ftr-350	326	7	abandons	abandon	VERB
ftr-350	326	8	long	long	ADV
ftr-350	326	9	–	–	PUNCT
ftr-350	326	10	held	hold	VERB
ftr-350	326	11	green	green	ADJ
ftr-350	326	12	card	card	NOUN
ftr-350	326	13	status	status	NOUN
ftr-350	326	14	on	on	ADP
ftr-350	326	15	or	or	CCONJ
ftr-350	326	16	after	after	ADP
ftr-350	326	17	june	june	PROPN
ftr-350	326	18	17	17	NUM
ftr-350	326	19	,	,	PUNCT
ftr-350	326	20	2008	2008	NUM
ftr-350	326	21	,	,	PUNCT
ftr-350	326	22	may	may	AUX
ftr-350	326	23	be	be	AUX
ftr-350	326	24	taxed	tax	VERB
ftr-350	326	25	under	under	ADP
ftr-350	326	26	a	a	DET
ftr-350	326	27	special	special	ADJ
ftr-350	326	28	regime	regime	NOUN
ftr-350	326	29	48	48	NUM
ftr-350	326	30	for	for	ADP
ftr-350	326	31	―covered	―covere	VERB
ftr-350	326	32	expatriates.‖	expatriates.‖	NOUN
ftr-350	326	33	49	49	NUM
ftr-350	326	34	this	this	DET
ftr-350	326	35	regime	regime	NOUN
ftr-350	326	36	is	be	AUX
ftr-350	326	37	applicable	applicable	ADJ
ftr-350	326	38	only	only	ADV
ftr-350	326	39	if	if	SCONJ
ftr-350	326	40	the	the	DET
ftr-350	326	41	individual‘s	individual‘s	PROPN
ftr-350	326	42	convention	convention	NOUN
ftr-350	326	43	between	between	ADP
ftr-350	326	44	the	the	DET
ftr-350	326	45	government	government	NOUN
ftr-350	326	46	of	of	ADP
ftr-350	326	47	the	the	DET
ftr-350	326	48	united	united	PROPN
ftr-350	326	49	states	states	PROPN
ftr-350	326	50	of	of	ADP
ftr-350	326	51	america	america	PROPN
ftr-350	326	52	and	and	CCONJ
ftr-350	326	53	the	the	DET
ftr-350	326	54	government	government	NOUN
ftr-350	326	55	of	of	ADP
ftr-350	326	56	the	the	DET
ftr-350	326	57	united	united	ADJ
ftr-350	326	58	kingdom	kingdom	NOUN
ftr-350	326	59	of	of	ADP
ftr-350	326	60	great	great	ADJ
ftr-350	326	61	britain	britain	PROPN
ftr-350	326	62	and	and	CCONJ
ftr-350	326	63	northern	northern	PROPN
ftr-350	326	64	ireland	ireland	PROPN
ftr-350	326	65	for	for	ADP
ftr-350	326	66	the	the	DET
ftr-350	326	67	avoidance	avoidance	NOUN
ftr-350	326	68	of	of	ADP
ftr-350	326	69	double	double	ADJ
ftr-350	326	70	taxation	taxation	NOUN
ftr-350	326	71	and	and	CCONJ
ftr-350	326	72	the	the	DET
ftr-350	326	73	prevention	prevention	NOUN
ftr-350	326	74	of	of	ADP
ftr-350	326	75	fiscal	fiscal	ADJ
ftr-350	326	76	evasion	evasion	NOUN
ftr-350	326	77	with	with	ADP
ftr-350	326	78	respect	respect	NOUN
ftr-350	326	79	to	to	ADP
ftr-350	326	80	taxes	taxis	NOUN
ftr-350	326	81	on	on	ADP
ftr-350	326	82	income	income	NOUN
ftr-350	326	83	and	and	CCONJ
ftr-350	326	84	capital	capital	NOUN
ftr-350	326	85	gains	gain	NOUN
ftr-350	326	86	,	,	PUNCT
ftr-350	326	87	jul	jul	PROPN
ftr-350	326	88	.	.	PROPN
ftr-350	326	89	24	24	NUM
ftr-350	326	90	,	,	PUNCT
ftr-350	326	91	2001	2001	NUM
ftr-350	326	92	,	,	PUNCT
ftr-350	326	93	art	art	NOUN
ftr-350	326	94	.	.	PUNCT
ftr-350	327	1	17	17	NUM
ftr-350	327	2	,	,	PUNCT
ftr-350	327	3	para	para	NOUN
ftr-350	327	4	.	.	PUNCT
ftr-350	328	1	3	3	NUM
ftr-350	328	2	,	,	PUNCT
ftr-350	328	3	2224	2224	NUM
ftr-350	328	4	u.n.t.s	u.n.t.s	PROPN
ftr-350	328	5	.	.	PUNCT
ftr-350	328	6	247	247	NUM
ftr-350	329	1	[	[	NOUN
ftr-350	329	2	hereinafter	hereinafter	NOUN
ftr-350	329	3	2001	2001	NUM
ftr-350	329	4	u.s.–uk	u.s.–uk	ADJ
ftr-350	329	5	convention	convention	NOUN
ftr-350	329	6	]	]	PUNCT
ftr-350	329	7	,	,	PUNCT
ftr-350	329	8	http://www.irs.gov/pub/irs-trty/uk.pdf	http://www.irs.gov/pub/irs-trty/uk.pdf	NOUN
ftr-350	329	9	(	(	PUNCT
ftr-350	329	10	recipients	recipient	NOUN
ftr-350	329	11	of	of	ADP
ftr-350	329	12	both	both	DET
ftr-350	329	13	u.s	u.s	PROPN
ftr-350	329	14	.	.	PROPN
ftr-350	329	15	and	and	CCONJ
ftr-350	329	16	foreign	foreign	ADJ
ftr-350	329	17	social	social	ADJ
ftr-350	329	18	security	security	NOUN
ftr-350	329	19	benefits	benefit	NOUN
ftr-350	329	20	will	will	AUX
ftr-350	329	21	generally	generally	ADV
ftr-350	329	22	have	have	VERB
ftr-350	329	23	their	their	PRON
ftr-350	329	24	u.s	u.s	PROPN
ftr-350	329	25	.	.	PROPN
ftr-350	329	26	benefits	benefit	NOUN
ftr-350	329	27	reduced	reduce	VERB
ftr-350	329	28	under	under	ADP
ftr-350	329	29	the	the	DET
ftr-350	329	30	windfall	windfall	NOUN
ftr-350	329	31	elimination	elimination	NOUN
ftr-350	329	32	provision	provision	NOUN
ftr-350	329	33	)	)	PUNCT
ftr-350	329	34	.	.	PUNCT
ftr-350	330	1	47	47	NUM
ftr-350	330	2	.	.	PUNCT
ftr-350	331	1	in	in	ADP
ftr-350	331	2	some	some	DET
ftr-350	331	3	cases	case	NOUN
ftr-350	331	4	,	,	PUNCT
ftr-350	331	5	an	an	DET
ftr-350	331	6	individual‟s	individual‟s	NOUN
ftr-350	331	7	status	status	NOUN
ftr-350	331	8	changes	change	NOUN
ftr-350	331	9	in	in	ADP
ftr-350	331	10	the	the	DET
ftr-350	331	11	middle	middle	NOUN
ftr-350	331	12	of	of	ADP
ftr-350	331	13	a	a	DET
ftr-350	331	14	calendar	calendar	NOUN
ftr-350	331	15	year	year	NOUN
ftr-350	331	16	,	,	PUNCT
ftr-350	331	17	so	so	SCONJ
ftr-350	331	18	that	that	SCONJ
ftr-350	331	19	the	the	DET
ftr-350	331	20	year	year	NOUN
ftr-350	331	21	is	be	AUX
ftr-350	331	22	divided	divide	VERB
ftr-350	331	23	into	into	ADP
ftr-350	331	24	a	a	DET
ftr-350	331	25	resident	resident	ADJ
ftr-350	331	26	portion	portion	NOUN
ftr-350	331	27	and	and	CCONJ
ftr-350	331	28	a	a	DET
ftr-350	331	29	nonresident	nonresident	ADJ
ftr-350	331	30	portion	portion	NOUN
ftr-350	331	31	(	(	PUNCT
ftr-350	331	32	a	a	DET
ftr-350	331	33	“	"	PUNCT
ftr-350	331	34	dual	dual	ADJ
ftr-350	331	35	status	status	NOUN
ftr-350	331	36	”	"	PUNCT
ftr-350	331	37	year	year	NOUN
ftr-350	331	38	)	)	PUNCT
ftr-350	331	39	.	.	PUNCT
ftr-350	332	1	see	see	VERB
ftr-350	332	2	i.r.c	i.r.c	NOUN
ftr-350	332	3	.	.	PUNCT
ftr-350	333	1	§	§	PROPN
ftr-350	333	2	7701(b)(1)-(2	7701(b)(1)-(2	NUM
ftr-350	333	3	)	)	PUNCT
ftr-350	333	4	;	;	PUNCT
ftr-350	333	5	i.r.s	i.r.s	PROPN
ftr-350	333	6	.	.	PROPN
ftr-350	333	7	,	,	PUNCT
ftr-350	333	8	publication	publication	NOUN
ftr-350	333	9	519	519	NUM
ftr-350	333	10	,	,	PUNCT
ftr-350	333	11	supra	supra	PROPN
ftr-350	333	12	note	note	NOUN
ftr-350	333	13	45	45	NUM
ftr-350	333	14	,	,	PUNCT
ftr-350	333	15	at	at	ADP
ftr-350	333	16	8	8	NUM
ftr-350	333	17	.	.	NOUN
ftr-350	333	18	48	48	NUM
ftr-350	333	19	.	.	PUNCT
ftr-350	334	1	see	see	VERB
ftr-350	334	2	i.r.c	i.r.c	NOUN
ftr-350	334	3	.	.	PUNCT
ftr-350	335	1	§	§	PROPN
ftr-350	335	2	877a	877a	PROPN
ftr-350	335	3	;	;	PUNCT
ftr-350	335	4	see	see	VERB
ftr-350	335	5	generally	generally	ADV
ftr-350	335	6	henry	henry	PROPN
ftr-350	335	7	p.	p.	PROPN
ftr-350	335	8	alden	alden	PROPN
ftr-350	335	9	ii	ii	PROPN
ftr-350	335	10	&	&	CCONJ
ftr-350	335	11	thomas	thomas	PROPN
ftr-350	335	12	s.	s.	PROPN
ftr-350	335	13	bissell	bissell	PROPN
ftr-350	335	14	,	,	PUNCT
ftr-350	335	15	the	the	DET
ftr-350	335	16	increased	increase	VERB
ftr-350	335	17	cost	cost	NOUN
ftr-350	335	18	of	of	ADP
ftr-350	335	19	expatriation	expatriation	NOUN
ftr-350	335	20	:	:	PUNCT
ftr-350	335	21	is	be	AUX
ftr-350	335	22	this	this	PRON
ftr-350	335	23	the	the	DET
ftr-350	335	24	final	final	ADJ
ftr-350	335	25	chapter	chapter	NOUN
ftr-350	335	26	?	?	PUNCT
ftr-350	335	27	,	,	PUNCT
ftr-350	335	28	38	38	NUM
ftr-350	335	29	tax	tax	NOUN
ftr-350	335	30	mgm‟t	mgm‟t	X
ftr-350	335	31	int‟l	int‟l	X
ftr-350	335	32	j.	j.	PROPN
ftr-350	335	33	429	429	PROPN
ftr-350	335	34	(	(	PUNCT
ftr-350	335	35	2009	2009	NUM
ftr-350	335	36	)	)	PUNCT
ftr-350	335	37	.	.	PUNCT
ftr-350	336	1	expatriation	expatriation	NOUN
ftr-350	336	2	must	must	AUX
ftr-350	336	3	occur	occur	VERB
ftr-350	336	4	after	after	ADP
ftr-350	336	5	june	june	PROPN
ftr-350	336	6	16	16	NUM
ftr-350	336	7	,	,	PUNCT
ftr-350	336	8	2008	2008	NUM
ftr-350	336	9	.	.	PUNCT
ftr-350	337	1	see	see	VERB
ftr-350	337	2	heroes	hero	NOUN
ftr-350	337	3	earning	earn	VERB
ftr-350	337	4	assistance	assistance	NOUN
ftr-350	337	5	and	and	CCONJ
ftr-350	337	6	relief	relief	NOUN
ftr-350	337	7	tax	tax	NOUN
ftr-350	337	8	act	act	NOUN
ftr-350	337	9	of	of	ADP
ftr-350	337	10	2008	2008	NUM
ftr-350	337	11	,	,	PUNCT
ftr-350	337	12	pub	pub	NOUN
ftr-350	337	13	.	.	PUNCT
ftr-350	338	1	l.	l.	PROPN
ftr-350	338	2	no	no	INTJ
ftr-350	338	3	.	.	PROPN
ftr-350	339	1	110	110	NUM
ftr-350	339	2	-	-	SYM
ftr-350	339	3	245	245	NUM
ftr-350	339	4	,	,	PUNCT
ftr-350	339	5	§	§	PROPN
ftr-350	339	6	301(g	301(g	PROPN
ftr-350	339	7	)	)	PUNCT
ftr-350	339	8	,	,	PUNCT
ftr-350	339	9	122	122	NUM
ftr-350	339	10	stat	stat	NOUN
ftr-350	339	11	.	.	PUNCT
ftr-350	340	1	1624	1624	NUM
ftr-350	340	2	,	,	PUNCT
ftr-350	340	3	1642	1642	NUM
ftr-350	340	4	-	-	SYM
ftr-350	340	5	44	44	NUM
ftr-350	340	6	(	(	PUNCT
ftr-350	340	7	codified	codify	VERB
ftr-350	340	8	as	as	SCONJ
ftr-350	340	9	amended	amend	VERB
ftr-350	340	10	at	at	ADP
ftr-350	340	11	i.r.c	i.r.c	NOUN
ftr-350	340	12	.	.	PUNCT
ftr-350	341	1	§	§	PROPN
ftr-350	341	2	877a(g	877a(g	PROPN
ftr-350	341	3	)	)	PUNCT
ftr-350	341	4	)	)	PUNCT
ftr-350	341	5	.	.	PUNCT
ftr-350	342	1	49	49	NUM
ftr-350	342	2	.	.	PUNCT
ftr-350	343	1	for	for	ADP
ftr-350	343	2	this	this	DET
ftr-350	343	3	purpose	purpose	NOUN
ftr-350	343	4	an	an	DET
ftr-350	343	5	―expatriate‖	―expatriate‖	PROPN
ftr-350	343	6	includes	include	VERB
ftr-350	343	7	―any	―any	PROPN
ftr-350	343	8	long	long	ADJ
ftr-350	343	9	-	-	PUNCT
ftr-350	343	10	term	term	NOUN
ftr-350	343	11	resident	resident	NOUN
ftr-350	343	12	of	of	ADP
ftr-350	343	13	the	the	DET
ftr-350	343	14	united	united	PROPN
ftr-350	343	15	states	states	PROPN
ftr-350	343	16	who	who	PRON
ftr-350	343	17	ceases	cease	VERB
ftr-350	343	18	to	to	PART
ftr-350	343	19	be	be	AUX
ftr-350	343	20	a	a	DET
ftr-350	343	21	lawful	lawful	ADJ
ftr-350	343	22	permanent	permanent	ADJ
ftr-350	343	23	resident	resident	NOUN
ftr-350	343	24	of	of	ADP
ftr-350	343	25	the	the	DET
ftr-350	343	26	united	united	PROPN
ftr-350	343	27	states	states	PROPN
ftr-350	343	28	(	(	PUNCT
ftr-350	343	29	within	within	ADP
ftr-350	343	30	the	the	DET
ftr-350	343	31	meaning	meaning	NOUN
ftr-350	343	32	of	of	ADP
ftr-350	343	33	section	section	NOUN
ftr-350	343	34	7701(b)(6)).‖	7701(b)(6)).‖	PROPN
ftr-350	343	35	i.r.c	i.r.c	NOUN
ftr-350	343	36	.	.	PUNCT
ftr-350	344	1	§	§	PROPN
ftr-350	344	2	877a(g)(2	877a(g)(2	NUM
ftr-350	344	3	)	)	PUNCT
ftr-350	344	4	.	.	PUNCT
ftr-350	345	1	a	a	DET
ftr-350	345	2	long	long	ADJ
ftr-350	345	3	-	-	PUNCT
ftr-350	345	4	term	term	NOUN
ftr-350	345	5	resident	resident	NOUN
ftr-350	345	6	is	be	AUX
ftr-350	345	7	defined	define	VERB
ftr-350	345	8	as	as	ADP
ftr-350	345	9	any	any	DET
ftr-350	345	10	individual	individual	NOUN
ftr-350	345	11	(	(	PUNCT
ftr-350	345	12	other	other	ADJ
ftr-350	345	13	than	than	ADP
ftr-350	345	14	a	a	DET
ftr-350	345	15	citizen	citizen	NOUN
ftr-350	345	16	of	of	ADP
ftr-350	345	17	the	the	DET
ftr-350	345	18	united	united	PROPN
ftr-350	345	19	states	states	PROPN
ftr-350	345	20	)	)	PUNCT
ftr-350	345	21	who	who	PRON
ftr-350	345	22	is	be	AUX
ftr-350	345	23	a	a	DET
ftr-350	345	24	lawful	lawful	ADJ
ftr-350	345	25	permanent	permanent	ADJ
ftr-350	345	26	resident	resident	NOUN
ftr-350	345	27	of	of	ADP
ftr-350	345	28	the	the	DET
ftr-350	345	29	united	united	PROPN
ftr-350	345	30	states	states	PROPN
ftr-350	345	31	in	in	ADP
ftr-350	345	32	at	at	ADV
ftr-350	345	33	least	least	ADV
ftr-350	345	34	8	8	NUM
ftr-350	345	35	taxable	taxable	ADJ
ftr-350	345	36	years	year	NOUN
ftr-350	345	37	during	during	ADP
ftr-350	345	38	the	the	DET
ftr-350	345	39	period	period	NOUN
ftr-350	345	40	of	of	ADP
ftr-350	345	41	15	15	NUM
ftr-350	345	42	taxable	taxable	ADJ
ftr-350	345	43	years	year	NOUN
ftr-350	345	44	ending	end	VERB
ftr-350	345	45	with	with	ADP
ftr-350	345	46	the	the	DET
ftr-350	345	47	taxable	taxable	ADJ
ftr-350	345	48	year	year	NOUN
ftr-350	345	49	during	during	ADP
ftr-350	345	50	which	which	PRON
ftr-350	345	51	[	[	X
ftr-350	345	52	he	he	PRON
ftr-350	345	53	ceases	cease	VERB
ftr-350	345	54	to	to	PART
ftr-350	345	55	be	be	AUX
ftr-350	345	56	a	a	DET
ftr-350	345	57	lawful	lawful	ADJ
ftr-350	345	58	permanent	permanent	ADJ
ftr-350	345	59	resident	resident	NOUN
ftr-350	345	60	]	]	X
ftr-350	345	61	.	.	PUNCT
ftr-350	345	62	.	.	PUNCT
ftr-350	345	63	.	.	PUNCT
ftr-350	346	1	.	.	PUNCT
ftr-350	347	1	for	for	ADP
ftr-350	347	2	purposes	purpose	NOUN
ftr-350	347	3	of	of	ADP
ftr-350	347	4	the	the	DET
ftr-350	347	5	preceding	precede	VERB
ftr-350	347	6	sentence	sentence	NOUN
ftr-350	347	7	,	,	PUNCT
ftr-350	347	8	an	an	DET
ftr-350	347	9	individual	individual	NOUN
ftr-350	347	10	shall	shall	AUX
ftr-350	347	11	not	not	PART
ftr-350	347	12	be	be	AUX
ftr-350	347	13	treated	treat	VERB
ftr-350	347	14	as	as	ADP
ftr-350	347	15	a	a	DET
ftr-350	347	16	lawful	lawful	ADJ
ftr-350	347	17	permanent	permanent	ADJ
ftr-350	347	18	resident	resident	NOUN
ftr-350	347	19	for	for	ADP
ftr-350	347	20	any	any	DET
ftr-350	347	21	taxable	taxable	ADJ
ftr-350	347	22	year	year	NOUN
ftr-350	347	23	if	if	SCONJ
ftr-350	347	24	such	such	ADJ
ftr-350	347	25	individual	individual	NOUN
ftr-350	347	26	is	be	AUX
ftr-350	347	27	treated	treat	VERB
ftr-350	347	28	as	as	ADP
ftr-350	347	29	a	a	DET
ftr-350	347	30	resident	resident	NOUN
ftr-350	347	31	of	of	ADP
ftr-350	347	32	a	a	DET
ftr-350	347	33	foreign	foreign	ADJ
ftr-350	347	34	country	country	NOUN
ftr-350	347	35	for	for	ADP
ftr-350	347	36	the	the	DET
ftr-350	347	37	taxable	taxable	ADJ
ftr-350	347	38	year	year	NOUN
ftr-350	347	39	under	under	ADP
ftr-350	347	40	the	the	DET
ftr-350	347	41	provisions	provision	NOUN
ftr-350	347	42	of	of	ADP
ftr-350	347	43	a	a	DET
ftr-350	347	44	tax	tax	NOUN
ftr-350	347	45	treaty	treaty	NOUN
ftr-350	347	46	between	between	ADP
ftr-350	347	47	the	the	DET
ftr-350	347	48	united	united	PROPN
ftr-350	347	49	states	states	PROPN
ftr-350	347	50	and	and	CCONJ
ftr-350	347	51	the	the	DET
ftr-350	347	52	foreign	foreign	ADJ
ftr-350	347	53	country	country	NOUN
ftr-350	347	54	and	and	CCONJ
ftr-350	347	55	does	do	AUX
ftr-350	347	56	not	not	PART
ftr-350	347	57	waive	waive	VERB
ftr-350	347	58	the	the	DET
ftr-350	347	59	benefits	benefit	NOUN
ftr-350	347	60	of	of	ADP
ftr-350	347	61	such	such	ADJ
ftr-350	347	62	treaty	treaty	NOUN
ftr-350	347	63	applicable	applicable	ADJ
ftr-350	347	64	to	to	ADP
ftr-350	347	65	residents	resident	NOUN
ftr-350	347	66	of	of	ADP
ftr-350	347	67	the	the	DET
ftr-350	347	68	foreign	foreign	ADJ
ftr-350	347	69	country	country	NOUN
ftr-350	347	70	.	.	PUNCT
ftr-350	348	1	2012	2012	NUM
ftr-350	348	2	]	]	PUNCT
ftr-350	348	3	retirement	retirement	NOUN
ftr-350	348	4	distributions	distribution	NOUN
ftr-350	348	5	to	to	ADP
ftr-350	348	6	foreign	foreign	ADJ
ftr-350	348	7	nationals	national	NOUN
ftr-350	348	8	787	787	NUM
ftr-350	348	9	average	average	ADJ
ftr-350	348	10	annual	annual	ADJ
ftr-350	348	11	net	net	ADJ
ftr-350	348	12	income	income	NOUN
ftr-350	348	13	tax	tax	NOUN
ftr-350	348	14	for	for	ADP
ftr-350	348	15	the	the	DET
ftr-350	348	16	period	period	NOUN
ftr-350	348	17	of	of	ADP
ftr-350	348	18	five	five	NUM
ftr-350	348	19	taxable	taxable	ADJ
ftr-350	348	20	years	year	NOUN
ftr-350	348	21	ending	end	VERB
ftr-350	348	22	before	before	ADP
ftr-350	348	23	the	the	DET
ftr-350	348	24	expatriation	expatriation	NOUN
ftr-350	348	25	date	date	NOUN
ftr-350	348	26	is	be	AUX
ftr-350	348	27	greater	great	ADJ
ftr-350	348	28	than	than	ADP
ftr-350	348	29	$	$	SYM
ftr-350	348	30	124,000	124,000	NUM
ftr-350	348	31	(	(	PUNCT
ftr-350	348	32	as	as	SCONJ
ftr-350	348	33	adjusted	adjust	VERB
ftr-350	348	34	for	for	ADP
ftr-350	348	35	inflation	inflation	NOUN
ftr-350	348	36	)	)	PUNCT
ftr-350	348	37	,	,	PUNCT
ftr-350	348	38	his	his	PRON
ftr-350	348	39	net	net	ADJ
ftr-350	348	40	worth	worth	NOUN
ftr-350	348	41	as	as	ADP
ftr-350	348	42	of	of	ADP
ftr-350	348	43	such	such	ADJ
ftr-350	348	44	date	date	NOUN
ftr-350	348	45	is	be	AUX
ftr-350	348	46	at	at	ADV
ftr-350	348	47	least	least	ADV
ftr-350	348	48	$	$	SYM
ftr-350	348	49	2	2	NUM
ftr-350	348	50	million	million	NUM
ftr-350	348	51	,	,	PUNCT
ftr-350	348	52	or	or	CCONJ
ftr-350	348	53	he	he	PRON
ftr-350	348	54	has	have	AUX
ftr-350	348	55	failed	fail	VERB
ftr-350	348	56	to	to	PART
ftr-350	348	57	make	make	VERB
ftr-350	348	58	a	a	DET
ftr-350	348	59	certification	certification	NOUN
ftr-350	348	60	of	of	ADP
ftr-350	348	61	u.s	u.s	PROPN
ftr-350	348	62	.	.	PROPN
ftr-350	348	63	tax	tax	NOUN
ftr-350	348	64	compliance	compliance	NOUN
ftr-350	348	65	for	for	ADP
ftr-350	348	66	the	the	DET
ftr-350	348	67	five	five	NUM
ftr-350	348	68	preceding	precede	VERB
ftr-350	348	69	years	year	NOUN
ftr-350	348	70	.	.	PUNCT
ftr-350	349	1	50	50	NUM
ftr-350	349	2	c.	c.	NOUN
ftr-350	349	3	foreign	foreign	ADJ
ftr-350	349	4	national	national	NOUN
ftr-350	349	5	who	who	PRON
ftr-350	349	6	maintains	maintain	VERB
ftr-350	349	7	nonresident	nonresident	ADJ
ftr-350	349	8	alien	alien	ADJ
ftr-350	349	9	status	status	NOUN
ftr-350	349	10	while	while	SCONJ
ftr-350	349	11	contributing	contribute	VERB
ftr-350	349	12	to	to	ADP
ftr-350	349	13	a	a	DET
ftr-350	349	14	u.s	u.s	PROPN
ftr-350	349	15	.	.	PROPN
ftr-350	349	16	retirement	retirement	NOUN
ftr-350	349	17	plan	plan	NOUN
ftr-350	349	18	and	and	CCONJ
ftr-350	349	19	while	while	SCONJ
ftr-350	349	20	receiving	receive	VERB
ftr-350	349	21	distributions	distribution	NOUN
ftr-350	349	22	in	in	ADP
ftr-350	349	23	some	some	DET
ftr-350	349	24	situations	situation	NOUN
ftr-350	349	25	,	,	PUNCT
ftr-350	349	26	a	a	DET
ftr-350	349	27	foreign	foreign	ADJ
ftr-350	349	28	national	national	NOUN
ftr-350	349	29	classified	classify	VERB
ftr-350	349	30	as	as	ADP
ftr-350	349	31	a	a	DET
ftr-350	349	32	nonresident	nonresident	ADJ
ftr-350	349	33	alien	alien	NOUN
ftr-350	349	34	may	may	AUX
ftr-350	349	35	nevertheless	nevertheless	ADV
ftr-350	349	36	participate	participate	VERB
ftr-350	349	37	in	in	ADP
ftr-350	349	38	a	a	DET
ftr-350	349	39	u.s	u.s	PROPN
ftr-350	349	40	.	.	PROPN
ftr-350	349	41	qualified	qualified	ADJ
ftr-350	349	42	plan	plan	NOUN
ftr-350	349	43	or	or	CCONJ
ftr-350	349	44	contribute	contribute	VERB
ftr-350	349	45	to	to	ADP
ftr-350	349	46	an	an	DET
ftr-350	349	47	ira	ira	PROPN
ftr-350	349	48	.	.	PUNCT
ftr-350	350	1	for	for	ADP
ftr-350	350	2	example	example	NOUN
ftr-350	350	3	,	,	PUNCT
ftr-350	350	4	an	an	DET
ftr-350	350	5	individual	individual	NOUN
ftr-350	350	6	living	live	VERB
ftr-350	350	7	throughout	throughout	ADP
ftr-350	350	8	the	the	DET
ftr-350	350	9	year	year	NOUN
ftr-350	350	10	in	in	ADP
ftr-350	350	11	the	the	DET
ftr-350	350	12	united	united	PROPN
ftr-350	350	13	states	states	PROPN
ftr-350	350	14	may	may	AUX
ftr-350	350	15	nevertheless	nevertheless	ADV
ftr-350	350	16	be	be	AUX
ftr-350	350	17	classified	classify	VERB
ftr-350	350	18	as	as	ADP
ftr-350	350	19	a	a	DET
ftr-350	350	20	nonresident	nonresident	ADJ
ftr-350	350	21	alien	alien	NOUN
ftr-350	350	22	because	because	SCONJ
ftr-350	350	23	he	he	PRON
ftr-350	350	24	is	be	AUX
ftr-350	350	25	present	present	ADJ
ftr-350	350	26	in	in	ADP
ftr-350	350	27	certain	certain	ADJ
ftr-350	350	28	immigration	immigration	NOUN
ftr-350	350	29	categories	category	NOUN
ftr-350	350	30	,	,	PUNCT
ftr-350	350	31	typically	typically	ADV
ftr-350	350	32	as	as	ADP
ftr-350	350	33	a	a	DET
ftr-350	350	34	student	student	NOUN
ftr-350	350	35	,	,	PUNCT
ftr-350	350	36	trainee	trainee	NOUN
ftr-350	350	37	,	,	PUNCT
ftr-350	350	38	or	or	CCONJ
ftr-350	350	39	teacher	teacher	NOUN
ftr-350	350	40	,	,	PUNCT
ftr-350	350	41	researcher	researcher	NOUN
ftr-350	350	42	or	or	CCONJ
ftr-350	350	43	cultural	cultural	ADJ
ftr-350	350	44	visitor	visitor	NOUN
ftr-350	350	45	,	,	PUNCT
ftr-350	350	46	in	in	ADP
ftr-350	350	47	which	which	DET
ftr-350	350	48	case	case	NOUN
ftr-350	350	49	his	his	PRON
ftr-350	350	50	days	day	NOUN
ftr-350	350	51	of	of	ADP
ftr-350	350	52	presence	presence	NOUN
ftr-350	350	53	for	for	ADP
ftr-350	350	54	certain	certain	ADJ
ftr-350	350	55	(	(	PUNCT
ftr-350	350	56	but	but	CCONJ
ftr-350	350	57	not	not	PART
ftr-350	350	58	necessarily	necessarily	ADV
ftr-350	350	59	all	all	PRON
ftr-350	350	60	)	)	PUNCT
ftr-350	350	61	calendar	calendar	NOUN
ftr-350	350	62	years	year	NOUN
ftr-350	350	63	are	be	AUX
ftr-350	350	64	not	not	PART
ftr-350	350	65	counted	count	VERB
ftr-350	350	66	toward	toward	ADP
ftr-350	350	67	the	the	DET
ftr-350	350	68	―substantial	―substantial	ADJ
ftr-350	350	69	presence‖	presence‖	NOUN
ftr-350	350	70	test	test	NOUN
ftr-350	350	71	for	for	ADP
ftr-350	350	72	resident	resident	ADJ
ftr-350	350	73	status	status	NOUN
ftr-350	350	74	.	.	PUNCT
ftr-350	351	1	51	51	NUM
ftr-350	351	2	a	a	DET
ftr-350	351	3	nonresident	nonresident	ADJ
ftr-350	351	4	alien	alien	ADJ
ftr-350	351	5	employee	employee	NOUN
ftr-350	351	6	of	of	ADP
ftr-350	351	7	a	a	DET
ftr-350	351	8	u.s	u.s	PROPN
ftr-350	351	9	.	.	PROPN
ftr-350	351	10	company	company	NOUN
ftr-350	351	11	may	may	AUX
ftr-350	351	12	be	be	AUX
ftr-350	351	13	covered	cover	VERB
ftr-350	351	14	by	by	ADP
ftr-350	351	15	a	a	DET
ftr-350	351	16	u.s	u.s	PROPN
ftr-350	351	17	.	.	PROPN
ftr-350	351	18	retirement	retirement	NOUN
ftr-350	351	19	plan	plan	NOUN
ftr-350	351	20	even	even	ADV
ftr-350	351	21	if	if	SCONJ
ftr-350	351	22	most	most	ADJ
ftr-350	351	23	or	or	CCONJ
ftr-350	351	24	all	all	PRON
ftr-350	351	25	of	of	ADP
ftr-350	351	26	his	his	PRON
ftr-350	351	27	services	service	NOUN
ftr-350	351	28	are	be	AUX
ftr-350	351	29	performed	perform	VERB
ftr-350	351	30	abroad	abroad	ADV
ftr-350	351	31	.	.	PUNCT
ftr-350	352	1	a	a	DET
ftr-350	352	2	self	self	NOUN
ftr-350	352	3	-	-	PUNCT
ftr-350	352	4	employed	employ	VERB
ftr-350	352	5	nonresident	nonresident	ADJ
ftr-350	352	6	alien	alien	NOUN
ftr-350	352	7	who	who	PRON
ftr-350	352	8	derives	derive	VERB
ftr-350	352	9	earned	earn	VERB
ftr-350	352	10	income	income	NOUN
ftr-350	352	11	that	that	PRON
ftr-350	352	12	is	be	AUX
ftr-350	352	13	effectively	effectively	ADV
ftr-350	352	14	connected	connect	VERB
ftr-350	352	15	with	with	ADP
ftr-350	352	16	a	a	DET
ftr-350	352	17	u.s	u.s	PROPN
ftr-350	352	18	.	.	PROPN
ftr-350	352	19	trade	trade	PROPN
ftr-350	352	20	or	or	CCONJ
ftr-350	352	21	business	business	NOUN
ftr-350	352	22	may	may	AUX
ftr-350	352	23	be	be	AUX
ftr-350	352	24	eligible	eligible	ADJ
ftr-350	352	25	to	to	PART
ftr-350	352	26	establish	establish	VERB
ftr-350	352	27	a	a	DET
ftr-350	352	28	sep	sep	NOUN
ftr-350	352	29	ira	ira	PROPN
ftr-350	352	30	or	or	CCONJ
ftr-350	352	31	other	other	ADJ
ftr-350	352	32	qualified	qualified	ADJ
ftr-350	352	33	retirement	retirement	NOUN
ftr-350	352	34	plan	plan	NOUN
ftr-350	352	35	.	.	PUNCT
ftr-350	353	1	52	52	NUM
ftr-350	354	1	if	if	SCONJ
ftr-350	354	2	an	an	DET
ftr-350	354	3	individual	individual	NOUN
ftr-350	354	4	in	in	ADP
ftr-350	354	5	this	this	DET
ftr-350	354	6	situation	situation	NOUN
ftr-350	354	7	simply	simply	ADV
ftr-350	354	8	maintains	maintain	VERB
ftr-350	354	9	his	his	PRON
ftr-350	354	10	nonresident	nonresident	ADJ
ftr-350	354	11	alien	alien	ADJ
ftr-350	354	12	status	status	NOUN
ftr-350	354	13	,	,	PUNCT
ftr-350	354	14	then	then	ADV
ftr-350	354	15	distributions	distribution	NOUN
ftr-350	354	16	from	from	ADP
ftr-350	354	17	the	the	DET
ftr-350	354	18	u.s	u.s	PROPN
ftr-350	354	19	.	.	PROPN
ftr-350	354	20	retirement	retirement	NOUN
ftr-350	354	21	plan	plan	NOUN
ftr-350	354	22	are	be	AUX
ftr-350	354	23	governed	govern	VERB
ftr-350	354	24	by	by	ADP
ftr-350	354	25	the	the	DET
ftr-350	354	26	taxing	tax	VERB
ftr-350	354	27	regime	regime	NOUN
ftr-350	354	28	for	for	ADP
ftr-350	354	29	nonresident	nonresident	ADJ
ftr-350	354	30	aliens	alien	NOUN
ftr-350	354	31	,	,	PUNCT
ftr-350	354	32	subject	subject	ADJ
ftr-350	354	33	to	to	ADP
ftr-350	354	34	treaty	treaty	NOUN
ftr-350	354	35	provisions	provision	NOUN
ftr-350	354	36	.	.	PUNCT
ftr-350	355	1	i.r.c	i.r.c	NOUN
ftr-350	355	2	.	.	PUNCT
ftr-350	356	1	§	§	PROPN
ftr-350	356	2	877(e)(2	877(e)(2	NUM
ftr-350	356	3	)	)	PUNCT
ftr-350	356	4	;	;	PUNCT
ftr-350	356	5	see	see	VERB
ftr-350	356	6	i.r.c	i.r.c	NOUN
ftr-350	356	7	.	.	PUNCT
ftr-350	357	1	§	§	PROPN
ftr-350	357	2	877a(g)(5	877a(g)(5	PROPN
ftr-350	357	3	)	)	PUNCT
ftr-350	358	1	(	(	PUNCT
ftr-350	358	2	referring	refer	VERB
ftr-350	358	3	to	to	ADP
ftr-350	358	4	section	section	NOUN
ftr-350	358	5	877(e)(2	877(e)(2	NUM
ftr-350	358	6	)	)	PUNCT
ftr-350	358	7	)	)	PUNCT
ftr-350	358	8	;	;	PUNCT
ftr-350	359	1	i.r.c	i.r.c	NOUN
ftr-350	359	2	.	.	PUNCT
ftr-350	360	1	§	§	PROPN
ftr-350	360	2	7701(b)(6	7701(b)(6	PROPN
ftr-350	360	3	)	)	PUNCT
ftr-350	360	4	(	(	PUNCT
ftr-350	360	5	last	last	ADJ
ftr-350	360	6	sentence	sentence	NOUN
ftr-350	360	7	)	)	PUNCT
ftr-350	360	8	.	.	PUNCT
ftr-350	361	1	see	see	VERB
ftr-350	361	2	alden	alden	PROPN
ftr-350	361	3	&	&	CCONJ
ftr-350	361	4	bissell	bissell	PROPN
ftr-350	361	5	,	,	PUNCT
ftr-350	361	6	supra	supra	PROPN
ftr-350	361	7	note	note	NOUN
ftr-350	361	8	48	48	NUM
ftr-350	361	9	,	,	PUNCT
ftr-350	361	10	at	at	ADP
ftr-350	361	11	432	432	NUM
ftr-350	361	12	,	,	PUNCT
ftr-350	361	13	noting	note	VERB
ftr-350	361	14	that	that	SCONJ
ftr-350	361	15	―[t]he	―[t]he	PROPN
ftr-350	361	16	2008	2008	NUM
ftr-350	361	17	law	law	NOUN
ftr-350	361	18	provides	provide	VERB
ftr-350	361	19	in	in	ADP
ftr-350	361	20	effect	effect	NOUN
ftr-350	361	21	that	that	SCONJ
ftr-350	361	22	if	if	SCONJ
ftr-350	361	23	a	a	DET
ftr-350	361	24	green	green	ADJ
ftr-350	361	25	card	card	NOUN
ftr-350	361	26	holder	holder	NOUN
ftr-350	361	27	is	be	AUX
ftr-350	361	28	classified	classify	VERB
ftr-350	361	29	as	as	ADP
ftr-350	361	30	a	a	DET
ftr-350	361	31	resident	resident	NOUN
ftr-350	361	32	of	of	ADP
ftr-350	361	33	a	a	DET
ftr-350	361	34	treaty	treaty	NOUN
ftr-350	361	35	country	country	NOUN
ftr-350	361	36	under	under	ADP
ftr-350	361	37	the	the	DET
ftr-350	361	38	‗tie	‗tie	NOUN
ftr-350	361	39	-	-	PUNCT
ftr-350	361	40	breaker	breaker	NOUN
ftr-350	361	41	‘	'	PUNCT
ftr-350	361	42	rule	rule	NOUN
ftr-350	361	43	of	of	ADP
ftr-350	361	44	an	an	DET
ftr-350	361	45	income	income	NOUN
ftr-350	361	46	tax	tax	NOUN
ftr-350	361	47	treaty	treaty	NOUN
ftr-350	361	48	,	,	PUNCT
ftr-350	361	49	he	he	PRON
ftr-350	361	50	is	be	AUX
ftr-350	361	51	treated	treat	VERB
ftr-350	361	52	as	as	SCONJ
ftr-350	361	53	if	if	SCONJ
ftr-350	361	54	he	he	PRON
ftr-350	361	55	had	have	AUX
ftr-350	361	56	ceased	cease	VERB
ftr-350	361	57	to	to	PART
ftr-350	361	58	be	be	AUX
ftr-350	361	59	a	a	DET
ftr-350	361	60	lawful	lawful	ADJ
ftr-350	361	61	permanent	permanent	ADJ
ftr-350	361	62	resident	resident	NOUN
ftr-350	361	63	.	.	PUNCT
ftr-350	361	64	.	.	PUNCT
ftr-350	361	65	.	.	PUNCT
ftr-350	362	1	.‖	.‖	PROPN
ftr-350	362	2	for	for	ADP
ftr-350	362	3	a	a	DET
ftr-350	362	4	review	review	NOUN
ftr-350	362	5	of	of	ADP
ftr-350	362	6	expatriation	expatriation	NOUN
ftr-350	362	7	rules	rule	NOUN
ftr-350	362	8	prior	prior	ADV
ftr-350	362	9	to	to	ADP
ftr-350	362	10	the	the	DET
ftr-350	362	11	2008	2008	NUM
ftr-350	362	12	law	law	NOUN
ftr-350	362	13	,	,	PUNCT
ftr-350	362	14	see	see	VERB
ftr-350	362	15	i	i	PRON
ftr-350	362	16	d.	d.	PROPN
ftr-350	362	17	at	at	ADP
ftr-350	362	18	429–30	429–30	PROPN
ftr-350	362	19	.	.	PUNCT
ftr-350	363	1	former	former	ADJ
ftr-350	363	2	long	long	ADJ
ftr-350	363	3	-	-	PUNCT
ftr-350	363	4	term	term	NOUN
ftr-350	363	5	residents	resident	NOUN
ftr-350	363	6	who	who	PRON
ftr-350	363	7	expatriated	expatriate	VERB
ftr-350	363	8	after	after	ADP
ftr-350	363	9	june	june	PROPN
ftr-350	363	10	3	3	NUM
ftr-350	363	11	,	,	PUNCT
ftr-350	363	12	2004	2004	NUM
ftr-350	363	13	,	,	PUNCT
ftr-350	363	14	and	and	CCONJ
ftr-350	363	15	before	before	ADP
ftr-350	363	16	june	june	PROPN
ftr-350	363	17	17	17	NUM
ftr-350	363	18	,	,	PUNCT
ftr-350	363	19	2008	2008	NUM
ftr-350	363	20	,	,	PUNCT
ftr-350	363	21	are	be	AUX
ftr-350	363	22	subject	subject	ADJ
ftr-350	363	23	to	to	ADP
ftr-350	363	24	a	a	DET
ftr-350	363	25	different	different	ADJ
ftr-350	363	26	regime	regime	NOUN
ftr-350	363	27	described	describe	VERB
ftr-350	363	28	below	below	ADV
ftr-350	363	29	at	at	ADP
ftr-350	363	30	text	text	NOUN
ftr-350	363	31	accompanying	accompany	VERB
ftr-350	363	32	infra	infra	NOUN
ftr-350	363	33	notes	note	NOUN
ftr-350	363	34	84–85	84–85	NUM
ftr-350	363	35	.	.	PUNCT
ftr-350	364	1	see	see	VERB
ftr-350	364	2	also	also	ADV
ftr-350	364	3	i.r.s	i.r.	NOUN
ftr-350	364	4	.	.	PUNCT
ftr-350	364	5	,	,	PUNCT
ftr-350	364	6	publication	publication	NOUN
ftr-350	364	7	519	519	NUM
ftr-350	364	8	,	,	PUNCT
ftr-350	364	9	supra	supra	PROPN
ftr-350	364	10	note	note	NOUN
ftr-350	364	11	45	45	NUM
ftr-350	364	12	,	,	PUNCT
ftr-350	364	13	at	at	ADP
ftr-350	364	14	23	23	NUM
ftr-350	364	15	.	.	PUNCT
ftr-350	365	1	50	50	NUM
ftr-350	365	2	.	.	PUNCT
ftr-350	365	3	i.r.c	i.r.c	NOUN
ftr-350	365	4	.	.	PUNCT
ftr-350	366	1	§	§	PROPN
ftr-350	366	2	877a(g)(1)(a	877a(g)(1)(a	PROPN
ftr-350	366	3	)	)	PUNCT
ftr-350	366	4	(	(	PUNCT
ftr-350	366	5	referring	refer	VERB
ftr-350	366	6	to	to	ADP
ftr-350	366	7	section	section	NOUN
ftr-350	366	8	877(a)(2	877(a)(2	NUM
ftr-350	366	9	)	)	PUNCT
ftr-350	366	10	)	)	PUNCT
ftr-350	366	11	;	;	PUNCT
ftr-350	366	12	i.r.c	i.r.c	NOUN
ftr-350	366	13	.	.	PUNCT
ftr-350	367	1	§	§	PROPN
ftr-350	367	2	877(a)(2	877(a)(2	NUM
ftr-350	367	3	)	)	PUNCT
ftr-350	367	4	.	.	PUNCT
ftr-350	368	1	exceptions	exception	NOUN
ftr-350	368	2	to	to	ADP
ftr-350	368	3	coverage	coverage	NOUN
ftr-350	368	4	are	be	AUX
ftr-350	368	5	contained	contain	VERB
ftr-350	368	6	in	in	ADP
ftr-350	368	7	section	section	NOUN
ftr-350	368	8	877a(g)(1)(b	877a(g)(1)(b	NUM
ftr-350	368	9	)	)	PUNCT
ftr-350	368	10	.	.	PUNCT
ftr-350	369	1	certification	certification	NOUN
ftr-350	369	2	is	be	AUX
ftr-350	369	3	made	make	VERB
ftr-350	369	4	on	on	ADP
ftr-350	369	5	a	a	DET
ftr-350	369	6	form	form	NOUN
ftr-350	369	7	8854	8854	NUM
ftr-350	369	8	.	.	PUNCT
ftr-350	370	1	51	51	NUM
ftr-350	370	2	.	.	PUNCT
ftr-350	370	3	see	see	VERB
ftr-350	370	4	i.r.c	i.r.c	NOUN
ftr-350	370	5	.	.	PUNCT
ftr-350	371	1	§	§	PROPN
ftr-350	371	2	7701(b)(3)(d	7701(b)(3)(d	PROPN
ftr-350	371	3	)	)	PUNCT
ftr-350	371	4	,	,	PUNCT
ftr-350	371	5	(	(	PUNCT
ftr-350	371	6	5	5	NUM
ftr-350	371	7	)	)	PUNCT
ftr-350	371	8	.	.	PUNCT
ftr-350	372	1	immigration	immigration	NOUN
ftr-350	372	2	status	status	NOUN
ftr-350	372	3	in	in	ADP
ftr-350	372	4	which	which	PRON
ftr-350	372	5	u.s	u.s	PROPN
ftr-350	372	6	.	.	PROPN
ftr-350	372	7	days	day	NOUN
ftr-350	372	8	do	do	AUX
ftr-350	372	9	not	not	PART
ftr-350	372	10	count	count	VERB
ftr-350	372	11	for	for	ADP
ftr-350	372	12	some	some	PRON
ftr-350	372	13	,	,	PUNCT
ftr-350	372	14	but	but	CCONJ
ftr-350	372	15	not	not	PART
ftr-350	372	16	necessarily	necessarily	ADV
ftr-350	372	17	all	all	DET
ftr-350	372	18	calendar	calendar	NOUN
ftr-350	372	19	years	year	NOUN
ftr-350	372	20	of	of	ADP
ftr-350	372	21	presence	presence	NOUN
ftr-350	372	22	are	be	AUX
ftr-350	372	23	“	"	PUNCT
ftr-350	372	24	f	f	ADJ
ftr-350	372	25	”	"	PUNCT
ftr-350	372	26	,	,	PUNCT
ftr-350	372	27	“	"	PUNCT
ftr-350	372	28	j	j	NOUN
ftr-350	372	29	”	"	PUNCT
ftr-350	372	30	,	,	PUNCT
ftr-350	372	31	“	"	PUNCT
ftr-350	372	32	m	m	NOUN
ftr-350	372	33	”	"	PUNCT
ftr-350	372	34	and	and	CCONJ
ftr-350	372	35	“	"	PUNCT
ftr-350	372	36	q.	q.	NOUN
ftr-350	372	37	”	"	PUNCT
ftr-350	372	38	i.r.c	i.r.c	NOUN
ftr-350	372	39	.	.	PUNCT
ftr-350	373	1	§	§	PROPN
ftr-350	373	2	7701(b)(5)(d	7701(b)(5)(d	NUM
ftr-350	373	3	)	)	PUNCT
ftr-350	373	4	.	.	PUNCT
ftr-350	374	1	tax	tax	NOUN
ftr-350	374	2	rules	rule	NOUN
ftr-350	374	3	for	for	ADP
ftr-350	374	4	determining	determine	VERB
ftr-350	374	5	when	when	SCONJ
ftr-350	374	6	a	a	DET
ftr-350	374	7	calendar	calendar	NOUN
ftr-350	374	8	year‟s	year‟s	DET
ftr-350	374	9	days	day	NOUN
ftr-350	374	10	do	do	AUX
ftr-350	374	11	not	not	PART
ftr-350	374	12	count	count	VERB
ftr-350	374	13	apply	apply	VERB
ftr-350	374	14	to	to	ADP
ftr-350	374	15	principal	principal	NOUN
ftr-350	374	16	and	and	CCONJ
ftr-350	374	17	dependent	dependent	ADJ
ftr-350	374	18	aliens	alien	NOUN
ftr-350	374	19	individually	individually	ADV
ftr-350	374	20	.	.	PUNCT
ftr-350	375	1	see	see	VERB
ftr-350	375	2	i.r.c	i.r.c	NOUN
ftr-350	375	3	.	.	PUNCT
ftr-350	376	1	§	§	PROPN
ftr-350	376	2	7701(b)(3	7701(b)(3	NOUN
ftr-350	376	3	)	)	PUNCT
ftr-350	376	4	.	.	PUNCT
ftr-350	377	1	52	52	NUM
ftr-350	377	2	.	.	PUNCT
ftr-350	378	1	see	see	VERB
ftr-350	378	2	singer	singer	NOUN
ftr-350	378	3	,	,	PUNCT
ftr-350	378	4	international	international	ADJ
ftr-350	378	5	aspects	aspect	NOUN
ftr-350	378	6	of	of	ADP
ftr-350	378	7	individual	individual	ADJ
ftr-350	378	8	income	income	NOUN
ftr-350	378	9	tax	tax	NOUN
ftr-350	378	10	returns	return	NOUN
ftr-350	378	11	,	,	PUNCT
ftr-350	378	12	supra	supra	PROPN
ftr-350	378	13	note	note	NOUN
ftr-350	378	14	45	45	NUM
ftr-350	378	15	,	,	PUNCT
ftr-350	378	16	at	at	ADP
ftr-350	378	17	93	93	NUM
ftr-350	378	18	;	;	PUNCT
ftr-350	378	19	i.r.s	i.r.s	PROPN
ftr-350	378	20	.	.	PROPN
ftr-350	378	21	,	,	PUNCT
ftr-350	378	22	publication	publication	NOUN
ftr-350	378	23	519	519	NUM
ftr-350	378	24	,	,	PUNCT
ftr-350	378	25	supra	supra	PROPN
ftr-350	378	26	note	note	NOUN
ftr-350	378	27	45	45	NUM
ftr-350	378	28	,	,	PUNCT
ftr-350	378	29	at	at	ADP
ftr-350	378	30	27	27	NUM
ftr-350	378	31	.	.	PUNCT
ftr-350	379	1	788	788	NUM
ftr-350	379	2	florida	florida	PROPN
ftr-350	379	3	tax	tax	NOUN
ftr-350	379	4	review	review	NOUN
ftr-350	379	5	[	[	X
ftr-350	379	6	vol	vol	NOUN
ftr-350	379	7	.	.	PUNCT
ftr-350	380	1	11:10	11:10	NUM
ftr-350	380	2	d.	d.	PROPN
ftr-350	380	3	foreign	foreign	PROPN
ftr-350	380	4	national	national	PROPN
ftr-350	380	5	who	who	PRON
ftr-350	380	6	is	be	AUX
ftr-350	380	7	beneficiary	beneficiary	NOUN
ftr-350	380	8	of	of	ADP
ftr-350	380	9	participant	participant	NOUN
ftr-350	380	10	in	in	ADP
ftr-350	380	11	u.s	u.s	PROPN
ftr-350	380	12	.	.	PROPN
ftr-350	380	13	retirement	retirement	PROPN
ftr-350	380	14	plan	plan	NOUN
ftr-350	380	15	a	a	DET
ftr-350	380	16	foreign	foreign	ADJ
ftr-350	380	17	national	national	NOUN
ftr-350	380	18	may	may	AUX
ftr-350	380	19	receive	receive	VERB
ftr-350	380	20	distributions	distribution	NOUN
ftr-350	380	21	from	from	ADP
ftr-350	380	22	a	a	DET
ftr-350	380	23	u.s	u.s	PROPN
ftr-350	380	24	.	.	PROPN
ftr-350	380	25	retirement	retirement	NOUN
ftr-350	380	26	plan	plan	NOUN
ftr-350	380	27	by	by	ADP
ftr-350	380	28	reason	reason	NOUN
ftr-350	380	29	of	of	ADP
ftr-350	380	30	being	be	AUX
ftr-350	380	31	designated	designate	VERB
ftr-350	380	32	as	as	ADP
ftr-350	380	33	a	a	DET
ftr-350	380	34	beneficiary	beneficiary	NOUN
ftr-350	380	35	by	by	ADP
ftr-350	380	36	the	the	DET
ftr-350	380	37	plan	plan	NOUN
ftr-350	380	38	participant	participant	NOUN
ftr-350	380	39	in	in	ADP
ftr-350	380	40	the	the	DET
ftr-350	380	41	event	event	NOUN
ftr-350	380	42	of	of	ADP
ftr-350	380	43	death	death	NOUN
ftr-350	380	44	or	or	CCONJ
ftr-350	380	45	pursuant	pursuant	VERB
ftr-350	380	46	to	to	ADP
ftr-350	380	47	a	a	DET
ftr-350	380	48	qualified	qualified	ADJ
ftr-350	380	49	domestic	domestic	ADJ
ftr-350	380	50	relations	relation	NOUN
ftr-350	380	51	order	order	NOUN
ftr-350	380	52	(	(	PUNCT
ftr-350	380	53	qdro	qdro	NOUN
ftr-350	380	54	)	)	PUNCT
ftr-350	380	55	.	.	PUNCT
ftr-350	381	1	53	53	NUM
ftr-350	381	2	the	the	DET
ftr-350	381	3	distributee‘s	distributee‘s	NOUN
ftr-350	381	4	status	status	NOUN
ftr-350	381	5	as	as	ADP
ftr-350	381	6	resident	resident	NOUN
ftr-350	381	7	or	or	CCONJ
ftr-350	381	8	nonresident	nonresident	ADJ
ftr-350	381	9	(	(	PUNCT
ftr-350	381	10	or	or	CCONJ
ftr-350	381	11	as	as	ADV
ftr-350	381	12	entitled	entitle	VERB
ftr-350	381	13	to	to	ADP
ftr-350	381	14	treaty	treaty	NOUN
ftr-350	381	15	protection	protection	NOUN
ftr-350	381	16	)	)	PUNCT
ftr-350	381	17	will	will	AUX
ftr-350	381	18	determine	determine	VERB
ftr-350	381	19	the	the	DET
ftr-350	381	20	u.s	u.s	PROPN
ftr-350	381	21	.	.	PROPN
ftr-350	381	22	tax	tax	NOUN
ftr-350	381	23	treatment	treatment	NOUN
ftr-350	381	24	of	of	ADP
ftr-350	381	25	the	the	DET
ftr-350	381	26	distribution	distribution	NOUN
ftr-350	381	27	.	.	PUNCT
ftr-350	382	1	54	54	NUM
ftr-350	382	2	iv	iv	NUM
ftr-350	382	3	.	.	PUNCT
ftr-350	382	4	tax	tax	NOUN
ftr-350	382	5	rules	rule	NOUN
ftr-350	382	6	governing	govern	VERB
ftr-350	382	7	taxation	taxation	NOUN
ftr-350	382	8	of	of	ADP
ftr-350	382	9	retirement	retirement	NOUN
ftr-350	382	10	distributions	distribution	NOUN
ftr-350	382	11	made	make	VERB
ftr-350	382	12	to	to	PART
ftr-350	382	13	nonresident	nonresident	VERB
ftr-350	382	14	aliens	alien	NOUN
ftr-350	382	15	a.	a.	NOUN
ftr-350	382	16	determination	determination	NOUN
ftr-350	382	17	of	of	ADP
ftr-350	382	18	recipient	recipient	NOUN
ftr-350	382	19	’s	’s	PART
ftr-350	382	20	tax	tax	NOUN
ftr-350	382	21	liability	liability	NOUN
ftr-350	382	22	if	if	SCONJ
ftr-350	382	23	the	the	DET
ftr-350	382	24	distributee	distributee	NOUN
ftr-350	382	25	of	of	ADP
ftr-350	382	26	a	a	DET
ftr-350	382	27	retirement	retirement	NOUN
ftr-350	382	28	distribution	distribution	NOUN
ftr-350	382	29	is	be	AUX
ftr-350	382	30	a	a	DET
ftr-350	382	31	nonresident	nonresident	ADJ
ftr-350	382	32	alien	alien	NOUN
ftr-350	382	33	,	,	PUNCT
ftr-350	382	34	determination	determination	NOUN
ftr-350	382	35	of	of	ADP
ftr-350	382	36	the	the	DET
ftr-350	382	37	proper	proper	ADJ
ftr-350	382	38	amount	amount	NOUN
ftr-350	382	39	of	of	ADP
ftr-350	382	40	tax	tax	NOUN
ftr-350	382	41	depends	depend	VERB
ftr-350	382	42	upon	upon	SCONJ
ftr-350	382	43	additional	additional	ADJ
ftr-350	382	44	variables	variable	NOUN
ftr-350	382	45	not	not	PART
ftr-350	382	46	relevant	relevant	ADJ
ftr-350	382	47	in	in	ADP
ftr-350	382	48	a	a	DET
ftr-350	382	49	purely	purely	ADV
ftr-350	382	50	domestic	domestic	ADJ
ftr-350	382	51	context	context	NOUN
ftr-350	382	52	:	:	PUNCT
ftr-350	382	53	(	(	PUNCT
ftr-350	382	54	1	1	X
ftr-350	382	55	)	)	PUNCT
ftr-350	382	56	whether	whether	SCONJ
ftr-350	382	57	the	the	DET
ftr-350	382	58	distribution	distribution	NOUN
ftr-350	382	59	constitutes	constitute	VERB
ftr-350	382	60	income	income	NOUN
ftr-350	382	61	from	from	ADP
ftr-350	382	62	u.s	u.s	PROPN
ftr-350	382	63	.	.	PROPN
ftr-350	382	64	or	or	CCONJ
ftr-350	382	65	from	from	ADP
ftr-350	382	66	foreign	foreign	ADJ
ftr-350	382	67	sources	source	NOUN
ftr-350	382	68	;	;	PUNCT
ftr-350	382	69	(	(	PUNCT
ftr-350	382	70	2	2	X
ftr-350	382	71	)	)	PUNCT
ftr-350	382	72	whether	whether	SCONJ
ftr-350	382	73	the	the	DET
ftr-350	382	74	u.s	u.s	PROPN
ftr-350	382	75	.	.	PROPN
ftr-350	382	76	source	source	NOUN
ftr-350	382	77	income	income	NOUN
ftr-350	382	78	,	,	PUNCT
ftr-350	382	79	if	if	SCONJ
ftr-350	382	80	any	any	PRON
ftr-350	382	81	,	,	PUNCT
ftr-350	382	82	is	be	AUX
ftr-350	382	83	considered	consider	VERB
ftr-350	382	84	to	to	PART
ftr-350	382	85	be	be	AUX
ftr-350	382	86	―effectively	―effectively	ADV
ftr-350	382	87	connected	connect	VERB
ftr-350	382	88	with	with	ADP
ftr-350	382	89	the	the	DET
ftr-350	382	90	conduct	conduct	NOUN
ftr-350	382	91	of	of	ADP
ftr-350	382	92	a	a	DET
ftr-350	382	93	trade	trade	NOUN
ftr-350	382	94	or	or	CCONJ
ftr-350	382	95	business	business	NOUN
ftr-350	382	96	within	within	ADP
ftr-350	382	97	the	the	DET
ftr-350	382	98	united	united	PROPN
ftr-350	382	99	states;‖	states;‖	PROPN
ftr-350	382	100	and	and	CCONJ
ftr-350	382	101	(	(	PUNCT
ftr-350	382	102	3	3	X
ftr-350	382	103	)	)	PUNCT
ftr-350	382	104	whether	whether	SCONJ
ftr-350	382	105	an	an	DET
ftr-350	382	106	income	income	NOUN
ftr-350	382	107	tax	tax	NOUN
ftr-350	382	108	treaty	treaty	NOUN
ftr-350	382	109	entered	enter	VERB
ftr-350	382	110	into	into	ADP
ftr-350	382	111	by	by	ADP
ftr-350	382	112	the	the	DET
ftr-350	382	113	united	united	PROPN
ftr-350	382	114	states	states	PROPN
ftr-350	382	115	with	with	ADP
ftr-350	382	116	the	the	DET
ftr-350	382	117	country	country	NOUN
ftr-350	382	118	of	of	ADP
ftr-350	382	119	the	the	DET
ftr-350	382	120	individual‘s	individual‘s	ADJ
ftr-350	382	121	tax	tax	NOUN
ftr-350	382	122	residence	residence	NOUN
ftr-350	382	123	allows	allow	VERB
ftr-350	382	124	an	an	DET
ftr-350	382	125	election	election	NOUN
ftr-350	382	126	to	to	PART
ftr-350	382	127	reduce	reduce	VERB
ftr-350	382	128	or	or	CCONJ
ftr-350	382	129	eliminate	eliminate	VERB
ftr-350	382	130	u.s	u.s	PROPN
ftr-350	382	131	.	.	PROPN
ftr-350	382	132	tax	tax	NOUN
ftr-350	382	133	.	.	PUNCT
ftr-350	383	1	55	55	NUM
ftr-350	383	2	apart	apart	ADV
ftr-350	383	3	from	from	ADP
ftr-350	383	4	any	any	DET
ftr-350	383	5	treaty	treaty	NOUN
ftr-350	383	6	,	,	PUNCT
ftr-350	383	7	a	a	DET
ftr-350	383	8	nonresident	nonresident	ADJ
ftr-350	383	9	alien	alien	NOUN
ftr-350	383	10	usually	usually	ADV
ftr-350	383	11	is	be	AUX
ftr-350	383	12	not	not	PART
ftr-350	383	13	taxed	tax	VERB
ftr-350	383	14	on	on	ADP
ftr-350	383	15	foreign	foreign	ADJ
ftr-350	383	16	-	-	PUNCT
ftr-350	383	17	source	source	NOUN
ftr-350	383	18	income	income	NOUN
ftr-350	383	19	56	56	NUM
ftr-350	383	20	and	and	CCONJ
ftr-350	383	21	is	be	AUX
ftr-350	383	22	taxed	tax	VERB
ftr-350	383	23	at	at	ADP
ftr-350	383	24	a	a	DET
ftr-350	383	25	flat	flat	ADJ
ftr-350	383	26	rate	rate	NOUN
ftr-350	383	27	of	of	ADP
ftr-350	383	28	30	30	NUM
ftr-350	383	29	percent	percent	NOUN
ftr-350	383	30	on	on	ADP
ftr-350	383	31	u.s	u.s	PROPN
ftr-350	383	32	.	.	PROPN
ftr-350	383	33	53	53	NUM
ftr-350	383	34	.	.	PUNCT
ftr-350	384	1	see	see	VERB
ftr-350	384	2	i.r.c	i.r.c	NOUN
ftr-350	384	3	.	.	PUNCT
ftr-350	385	1	§	§	PROPN
ftr-350	385	2	§	§	PROPN
ftr-350	385	3	402(e)(1	402(e)(1	PROPN
ftr-350	385	4	)	)	PUNCT
ftr-350	385	5	,	,	PUNCT
ftr-350	385	6	414(p	414(p	PROPN
ftr-350	385	7	)	)	PUNCT
ftr-350	385	8	.	.	PUNCT
ftr-350	386	1	54	54	NUM
ftr-350	386	2	.	.	X
ftr-350	387	1	see	see	VERB
ftr-350	387	2	,	,	PUNCT
ftr-350	387	3	e.g.	e.g.	ADV
ftr-350	387	4	,	,	PUNCT
ftr-350	387	5	i.r.s	i.r.	NOUN
ftr-350	387	6	.	.	PUNCT
ftr-350	388	1	priv	priv	PROPN
ftr-350	388	2	.	.	PUNCT
ftr-350	389	1	ltr	ltr	PROPN
ftr-350	389	2	.	.	PUNCT
ftr-350	389	3	rul	rul	PROPN
ftr-350	389	4	.	.	PUNCT
ftr-350	390	1	98	98	NUM
ftr-350	390	2	-	-	SYM
ftr-350	390	3	06	06	NUM
ftr-350	390	4	-	-	PUNCT
ftr-350	390	5	012	012	NUM
ftr-350	390	6	(	(	PUNCT
ftr-350	390	7	nov	nov	PROPN
ftr-350	390	8	.	.	PROPN
ftr-350	390	9	10	10	NUM
ftr-350	390	10	,	,	PUNCT
ftr-350	390	11	1997	1997	NUM
ftr-350	390	12	)	)	PUNCT
ftr-350	390	13	(	(	PUNCT
ftr-350	390	14	nonresident	nonresident	ADJ
ftr-350	390	15	alien	alien	ADJ
ftr-350	390	16	beneficiary	beneficiary	NOUN
ftr-350	390	17	of	of	ADP
ftr-350	390	18	u.s	u.s	PROPN
ftr-350	390	19	.	.	PROPN
ftr-350	390	20	citizen‟s	citizen‟s	X
ftr-350	390	21	estate	estate	NOUN
ftr-350	390	22	,	,	PUNCT
ftr-350	390	23	stating	state	VERB
ftr-350	390	24	that	that	SCONJ
ftr-350	390	25	:	:	PUNCT
ftr-350	390	26	“	"	PUNCT
ftr-350	390	27	the	the	DET
ftr-350	390	28	united	united	PROPN
ftr-350	390	29	states	states	PROPN
ftr-350	390	30	tax	tax	NOUN
ftr-350	390	31	treatment	treatment	NOUN
ftr-350	390	32	of	of	ADP
ftr-350	390	33	distributions	distribution	NOUN
ftr-350	390	34	to	to	ADP
ftr-350	390	35	a	a	DET
ftr-350	390	36	nonresident	nonresident	ADJ
ftr-350	390	37	alien	alien	ADJ
ftr-350	390	38	individual	individual	NOUN
ftr-350	390	39	characterized	characterize	VERB
ftr-350	390	40	for	for	ADP
ftr-350	390	41	u.s	u.s	PROPN
ftr-350	390	42	.	.	PROPN
ftr-350	390	43	tax	tax	NOUN
ftr-350	390	44	purposes	purpose	NOUN
ftr-350	390	45	as	as	ADP
ftr-350	390	46	originating	originate	VERB
ftr-350	390	47	from	from	ADP
ftr-350	390	48	a	a	DET
ftr-350	390	49	u.s	u.s	PROPN
ftr-350	390	50	.	.	PROPN
ftr-350	390	51	pension	pension	NOUN
ftr-350	390	52	fund	fund	NOUN
ftr-350	390	53	or	or	CCONJ
ftr-350	390	54	an	an	DET
ftr-350	390	55	annuity	annuity	NOUN
ftr-350	390	56	depends	depend	VERB
ftr-350	390	57	on	on	ADP
ftr-350	390	58	both	both	CCONJ
ftr-350	390	59	the	the	DET
ftr-350	390	60	statutory	statutory	ADJ
ftr-350	390	61	and	and	CCONJ
ftr-350	390	62	regulatory	regulatory	ADJ
ftr-350	390	63	rules	rule	NOUN
ftr-350	390	64	of	of	ADP
ftr-350	390	65	withholding	withholding	NOUN
ftr-350	390	66	and	and	CCONJ
ftr-350	390	67	taxation	taxation	NOUN
ftr-350	390	68	and	and	CCONJ
ftr-350	390	69	,	,	PUNCT
ftr-350	390	70	where	where	SCONJ
ftr-350	390	71	the	the	DET
ftr-350	390	72	recipient	recipient	NOUN
ftr-350	390	73	is	be	AUX
ftr-350	390	74	a	a	DET
ftr-350	390	75	citizen	citizen	NOUN
ftr-350	390	76	or	or	CCONJ
ftr-350	390	77	resident	resident	NOUN
ftr-350	390	78	of	of	ADP
ftr-350	390	79	a	a	DET
ftr-350	390	80	country	country	NOUN
ftr-350	390	81	with	with	ADP
ftr-350	390	82	which	which	PRON
ftr-350	390	83	the	the	DET
ftr-350	390	84	united	united	PROPN
ftr-350	390	85	states	states	PROPN
ftr-350	390	86	has	have	VERB
ftr-350	390	87	an	an	DET
ftr-350	390	88	income	income	NOUN
ftr-350	390	89	tax	tax	NOUN
ftr-350	390	90	treaty	treaty	NOUN
ftr-350	390	91	,	,	PUNCT
ftr-350	390	92	the	the	DET
ftr-350	390	93	application	application	NOUN
ftr-350	390	94	of	of	ADP
ftr-350	390	95	that	that	DET
ftr-350	390	96	treaty	treaty	NOUN
ftr-350	390	97	.	.	PUNCT
ftr-350	390	98	”	"	PUNCT
ftr-350	390	99	)	)	PUNCT
ftr-350	390	100	;	;	PUNCT
ftr-350	390	101	i.r.s	i.r.s	PROPN
ftr-350	390	102	.	.	PUNCT
ftr-350	391	1	priv	priv	PROPN
ftr-350	391	2	.	.	PUNCT
ftr-350	392	1	ltr	ltr	PROPN
ftr-350	392	2	.	.	PUNCT
ftr-350	392	3	rul	rul	PROPN
ftr-350	392	4	.	.	PUNCT
ftr-350	393	1	2000	2000	NUM
ftr-350	393	2	-	-	PUNCT
ftr-350	393	3	04	04	NUM
ftr-350	393	4	-	-	PUNCT
ftr-350	393	5	030	030	NUM
ftr-350	393	6	(	(	PUNCT
ftr-350	393	7	nov	nov	PROPN
ftr-350	393	8	.	.	PROPN
ftr-350	393	9	2	2	NUM
ftr-350	393	10	,	,	PUNCT
ftr-350	393	11	1999	1999	NUM
ftr-350	393	12	)	)	PUNCT
ftr-350	393	13	(	(	PUNCT
ftr-350	393	14	distributions	distribution	NOUN
ftr-350	393	15	from	from	ADP
ftr-350	393	16	an	an	DET
ftr-350	393	17	estate	estate	NOUN
ftr-350	393	18	of	of	ADP
ftr-350	393	19	interest	interest	NOUN
ftr-350	393	20	on	on	ADP
ftr-350	393	21	series	series	NOUN
ftr-350	393	22	e	e	PROPN
ftr-350	393	23	bonds	bond	NOUN
ftr-350	393	24	to	to	PART
ftr-350	393	25	nonresident	nonresident	VERB
ftr-350	393	26	alien	alien	NOUN
ftr-350	393	27	)	)	PUNCT
ftr-350	393	28	;	;	PUNCT
ftr-350	393	29	i.r.s	i.r.s	PROPN
ftr-350	393	30	.	.	PUNCT
ftr-350	394	1	priv	priv	PROPN
ftr-350	394	2	.	.	PUNCT
ftr-350	395	1	ltr	ltr	PROPN
ftr-350	395	2	.	.	PUNCT
ftr-350	395	3	rul	rul	PROPN
ftr-350	395	4	.	.	PUNCT
ftr-350	396	1	87	87	NUM
ftr-350	396	2	-	-	SYM
ftr-350	396	3	28	28	NUM
ftr-350	396	4	-	-	PUNCT
ftr-350	396	5	048	048	NUM
ftr-350	396	6	(	(	PUNCT
ftr-350	396	7	apr	apr	PROPN
ftr-350	396	8	.	.	PROPN
ftr-350	396	9	15	15	NUM
ftr-350	396	10	,	,	PUNCT
ftr-350	396	11	1987	1987	NUM
ftr-350	396	12	)	)	PUNCT
ftr-350	396	13	(	(	PUNCT
ftr-350	396	14	pension	pension	NOUN
ftr-350	396	15	article	article	NOUN
ftr-350	396	16	of	of	ADP
ftr-350	396	17	treaty	treaty	NOUN
ftr-350	396	18	exempted	exempt	VERB
ftr-350	396	19	pension	pension	NOUN
ftr-350	396	20	distributions	distribution	NOUN
ftr-350	396	21	to	to	ADP
ftr-350	396	22	beneficiaries	beneficiary	NOUN
ftr-350	396	23	of	of	ADP
ftr-350	396	24	u.s	u.s	PROPN
ftr-350	396	25	.	.	PROPN
ftr-350	396	26	estate	estate	NOUN
ftr-350	396	27	who	who	PRON
ftr-350	396	28	were	be	AUX
ftr-350	396	29	residents	resident	NOUN
ftr-350	396	30	of	of	ADP
ftr-350	396	31	ireland	ireland	NOUN
ftr-350	396	32	)	)	PUNCT
ftr-350	396	33	.	.	PUNCT
ftr-350	397	1	note	note	VERB
ftr-350	397	2	that	that	SCONJ
ftr-350	397	3	i.r.s	i.r.s	NOUN
ftr-350	397	4	.	.	PUNCT
ftr-350	398	1	priv	priv	PROPN
ftr-350	398	2	.	.	PUNCT
ftr-350	399	1	ltr	ltr	PROPN
ftr-350	399	2	.	.	PUNCT
ftr-350	399	3	rul	rul	PROPN
ftr-350	399	4	.	.	PUNCT
ftr-350	400	1	98	98	NUM
ftr-350	400	2	-	-	SYM
ftr-350	400	3	06	06	NUM
ftr-350	400	4	-	-	PUNCT
ftr-350	400	5	012	012	NUM
ftr-350	400	6	,	,	PUNCT
ftr-350	400	7	supra	supra	NOUN
ftr-350	400	8	,	,	PUNCT
ftr-350	400	9	is	be	AUX
ftr-350	400	10	misleading	mislead	VERB
ftr-350	400	11	in	in	ADP
ftr-350	400	12	suggesting	suggest	VERB
ftr-350	400	13	that	that	SCONJ
ftr-350	400	14	treaty	treaty	NOUN
ftr-350	400	15	benefits	benefit	NOUN
ftr-350	400	16	are	be	AUX
ftr-350	400	17	based	base	VERB
ftr-350	400	18	on	on	ADP
ftr-350	400	19	citizenship	citizenship	NOUN
ftr-350	400	20	.	.	PUNCT
ftr-350	401	1	see	see	VERB
ftr-350	401	2	infra	infra	NOUN
ftr-350	401	3	note	note	VERB
ftr-350	401	4	66	66	NUM
ftr-350	401	5	.	.	PUNCT
ftr-350	402	1	55	55	NUM
ftr-350	402	2	.	.	PUNCT
ftr-350	403	1	i.r.s	i.r.s	PROPN
ftr-350	403	2	.	.	PROPN
ftr-350	403	3	,	,	PUNCT
ftr-350	403	4	publication	publication	NOUN
ftr-350	403	5	519	519	NUM
ftr-350	403	6	,	,	PUNCT
ftr-350	403	7	supra	supra	PROPN
ftr-350	403	8	note	note	NOUN
ftr-350	403	9	45	45	NUM
ftr-350	403	10	.	.	PUNCT
ftr-350	404	1	treaties	treaty	NOUN
ftr-350	404	2	became	become	VERB
ftr-350	404	3	elective	elective	ADJ
ftr-350	404	4	rather	rather	ADV
ftr-350	404	5	than	than	ADP
ftr-350	404	6	mandatory	mandatory	ADJ
ftr-350	404	7	with	with	ADP
ftr-350	404	8	the	the	DET
ftr-350	404	9	introduction	introduction	NOUN
ftr-350	404	10	of	of	ADP
ftr-350	404	11	the	the	DET
ftr-350	404	12	current	current	ADJ
ftr-350	404	13	section	section	NOUN
ftr-350	404	14	894(a	894(a	PROPN
ftr-350	404	15	)	)	PUNCT
ftr-350	404	16	by	by	ADP
ftr-350	404	17	the	the	DET
ftr-350	404	18	technical	technical	ADJ
ftr-350	404	19	and	and	CCONJ
ftr-350	404	20	miscellaneous	miscellaneous	ADJ
ftr-350	404	21	revenue	revenue	NOUN
ftr-350	404	22	act	act	NOUN
ftr-350	404	23	of	of	ADP
ftr-350	404	24	1988	1988	NUM
ftr-350	404	25	.	.	PUNCT
ftr-350	405	1	h.r	h.r	PROPN
ftr-350	405	2	.	.	PROPN
ftr-350	405	3	conf	conf	PROPN
ftr-350	405	4	.	.	PUNCT
ftr-350	406	1	rep	rep	PROPN
ftr-350	406	2	.	.	PROPN
ftr-350	406	3	no	no	PROPN
ftr-350	406	4	.	.	NOUN
ftr-350	407	1	100	100	NUM
ftr-350	407	2	-	-	PUNCT
ftr-350	407	3	1104	1104	NUM
ftr-350	407	4	,	,	PUNCT
ftr-350	407	5	pt	pt	X
ftr-350	407	6	.	.	PROPN
ftr-350	407	7	1	1	NUM
ftr-350	407	8	,	,	PUNCT
ftr-350	407	9	at	at	ADP
ftr-350	407	10	12–13	12–13	NUM
ftr-350	407	11	(	(	PUNCT
ftr-350	407	12	1988	1988	NUM
ftr-350	407	13	)	)	PUNCT
ftr-350	407	14	,	,	PUNCT
ftr-350	407	15	reprinted	reprint	VERB
ftr-350	407	16	in	in	ADP
ftr-350	407	17	1988	1988	NUM
ftr-350	407	18	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-350	407	19	.	.	PUNCT
ftr-350	407	20	5048	5048	NUM
ftr-350	407	21	,	,	PUNCT
ftr-350	407	22	5072–73	5072–73	NOUN
ftr-350	407	23	.	.	PUNCT
ftr-350	408	1	56	56	NUM
ftr-350	408	2	.	.	PUNCT
ftr-350	408	3	i.r.c	i.r.c	NOUN
ftr-350	408	4	.	.	PUNCT
ftr-350	409	1	§	§	PROPN
ftr-350	409	2	§	§	PROPN
ftr-350	409	3	871(a)–(b	871(a)–(b	NOUN
ftr-350	409	4	)	)	PUNCT
ftr-350	409	5	,	,	PUNCT
ftr-350	409	6	864(c)(4)–(5	864(c)(4)–(5	NUM
ftr-350	409	7	)	)	PUNCT
ftr-350	409	8	.	.	PUNCT
ftr-350	410	1	2012	2012	NUM
ftr-350	410	2	]	]	PUNCT
ftr-350	410	3	retirement	retirement	NOUN
ftr-350	410	4	distributions	distribution	NOUN
ftr-350	410	5	to	to	ADP
ftr-350	410	6	foreign	foreign	ADJ
ftr-350	410	7	nationals	national	NOUN
ftr-350	410	8	789	789	NUM
ftr-350	410	9	source	source	NOUN
ftr-350	410	10	income	income	NOUN
ftr-350	410	11	that	that	PRON
ftr-350	410	12	is	be	AUX
ftr-350	410	13	not	not	PART
ftr-350	410	14	―effectively	―effectively	ADV
ftr-350	410	15	connected	connect	VERB
ftr-350	410	16	with	with	ADP
ftr-350	410	17	the	the	DET
ftr-350	410	18	conduct	conduct	NOUN
ftr-350	410	19	of	of	ADP
ftr-350	410	20	a	a	DET
ftr-350	410	21	trade	trade	NOUN
ftr-350	410	22	or	or	CCONJ
ftr-350	410	23	business	business	NOUN
ftr-350	410	24	within	within	ADP
ftr-350	410	25	the	the	DET
ftr-350	410	26	united	united	PROPN
ftr-350	410	27	states.‖	states.‖	VERB
ftr-350	410	28	57	57	NUM
ftr-350	410	29	however	however	ADV
ftr-350	410	30	,	,	PUNCT
ftr-350	410	31	―effectively	―effectively	ADV
ftr-350	410	32	connected‖	connected‖	PROPN
ftr-350	410	33	u.s	u.s	PROPN
ftr-350	410	34	.	.	PROPN
ftr-350	410	35	source	source	NOUN
ftr-350	410	36	income	income	NOUN
ftr-350	410	37	is	be	AUX
ftr-350	410	38	taxed	tax	VERB
ftr-350	410	39	at	at	ADP
ftr-350	410	40	the	the	DET
ftr-350	410	41	progressive	progressive	ADJ
ftr-350	410	42	rates	rate	NOUN
ftr-350	410	43	of	of	ADP
ftr-350	410	44	section	section	NOUN
ftr-350	410	45	1	1	NUM
ftr-350	410	46	(	(	PUNCT
ftr-350	410	47	applicable	applicable	ADJ
ftr-350	410	48	to	to	ADP
ftr-350	410	49	u.s	u.s	PROPN
ftr-350	410	50	.	.	PROPN
ftr-350	410	51	citizens	citizen	NOUN
ftr-350	410	52	and	and	CCONJ
ftr-350	410	53	residents	resident	NOUN
ftr-350	410	54	)	)	PUNCT
ftr-350	410	55	,	,	PUNCT
ftr-350	410	56	with	with	ADP
ftr-350	410	57	the	the	DET
ftr-350	410	58	allowance	allowance	NOUN
ftr-350	410	59	of	of	ADP
ftr-350	410	60	a	a	DET
ftr-350	410	61	personal	personal	ADJ
ftr-350	410	62	exemption	exemption	NOUN
ftr-350	410	63	and	and	CCONJ
ftr-350	410	64	certain	certain	ADJ
ftr-350	410	65	other	other	ADJ
ftr-350	410	66	deductions	deduction	NOUN
ftr-350	410	67	.	.	PUNCT
ftr-350	411	1	58	58	NUM
ftr-350	411	2	application	application	NOUN
ftr-350	411	3	of	of	ADP
ftr-350	411	4	these	these	DET
ftr-350	411	5	rules	rule	NOUN
ftr-350	411	6	requires	require	VERB
ftr-350	411	7	characterization	characterization	NOUN
ftr-350	411	8	of	of	ADP
ftr-350	411	9	a	a	DET
ftr-350	411	10	retirement	retirement	NOUN
ftr-350	411	11	distribution	distribution	NOUN
ftr-350	411	12	.	.	PUNCT
ftr-350	412	1	for	for	ADP
ftr-350	412	2	this	this	DET
ftr-350	412	3	purpose	purpose	NOUN
ftr-350	412	4	,	,	PUNCT
ftr-350	412	5	the	the	DET
ftr-350	412	6	irs	irs	PROPN
ftr-350	412	7	treats	treat	VERB
ftr-350	412	8	a	a	DET
ftr-350	412	9	retirement	retirement	NOUN
ftr-350	412	10	distribution	distribution	NOUN
ftr-350	412	11	as	as	ADP
ftr-350	412	12	consisting	consist	VERB
ftr-350	412	13	of	of	ADP
ftr-350	412	14	two	two	NUM
ftr-350	412	15	separate	separate	ADJ
ftr-350	412	16	parts	part	NOUN
ftr-350	412	17	:	:	PUNCT
ftr-350	412	18	(	(	PUNCT
ftr-350	412	19	1	1	X
ftr-350	412	20	)	)	PUNCT
ftr-350	412	21	the	the	DET
ftr-350	412	22	portion	portion	NOUN
ftr-350	412	23	attributable	attributable	ADJ
ftr-350	412	24	to	to	ADP
ftr-350	412	25	employer	employer	NOUN
ftr-350	412	26	contributions	contribution	NOUN
ftr-350	412	27	and	and	CCONJ
ftr-350	412	28	tax	tax	NOUN
ftr-350	412	29	-	-	PUNCT
ftr-350	412	30	advantaged	advantaged	ADJ
ftr-350	412	31	employee	employee	NOUN
ftr-350	412	32	contributions	contribution	NOUN
ftr-350	412	33	to	to	ADP
ftr-350	412	34	the	the	DET
ftr-350	412	35	plan	plan	NOUN
ftr-350	412	36	,	,	PUNCT
ftr-350	412	37	characterized	characterize	VERB
ftr-350	412	38	as	as	ADP
ftr-350	412	39	personal	personal	ADJ
ftr-350	412	40	services	service	NOUN
ftr-350	412	41	income	income	NOUN
ftr-350	412	42	,	,	PUNCT
ftr-350	412	43	and	and	CCONJ
ftr-350	412	44	(	(	PUNCT
ftr-350	412	45	2	2	X
ftr-350	412	46	)	)	PUNCT
ftr-350	412	47	the	the	DET
ftr-350	412	48	portion	portion	NOUN
ftr-350	412	49	attribution	attribution	NOUN
ftr-350	412	50	to	to	ADP
ftr-350	412	51	―earnings	―earnings	PROPN
ftr-350	412	52	and	and	CCONJ
ftr-350	412	53	accretions‖	accretions‖	ADP
ftr-350	412	54	thereon	thereon	NOUN
ftr-350	412	55	.	.	PUNCT
ftr-350	413	1	59	59	NUM
ftr-350	413	2	the	the	DET
ftr-350	413	3	―earnings	―earning	NOUN
ftr-350	413	4	and	and	CCONJ
ftr-350	413	5	accretions‖	accretions‖	PUNCT
ftr-350	413	6	portion	portion	NOUN
ftr-350	413	7	is	be	AUX
ftr-350	413	8	apparently	apparently	ADV
ftr-350	413	9	viewed	view	VERB
ftr-350	413	10	as	as	ADP
ftr-350	413	11	u.s	u.s	PROPN
ftr-350	413	12	.	.	PROPN
ftr-350	413	13	source	source	NOUN
ftr-350	413	14	,	,	PUNCT
ftr-350	413	15	but	but	CCONJ
ftr-350	413	16	not	not	PART
ftr-350	413	17	―effectively	―effectively	ADV
ftr-350	413	18	connected,‖	connected,‖	PROPN
ftr-350	413	19	income	income	NOUN
ftr-350	413	20	,	,	PUNCT
ftr-350	413	21	in	in	ADP
ftr-350	413	22	the	the	DET
ftr-350	413	23	case	case	NOUN
ftr-350	413	24	of	of	ADP
ftr-350	413	25	a	a	DET
ftr-350	413	26	u.s	u.s	PROPN
ftr-350	413	27	.	.	PROPN
ftr-350	413	28	retirement	retirement	NOUN
ftr-350	413	29	plan	plan	NOUN
ftr-350	413	30	;	;	PUNCT
ftr-350	413	31	as	as	ADP
ftr-350	413	32	such	such	ADJ
ftr-350	413	33	,	,	PUNCT
ftr-350	413	34	it	it	PRON
ftr-350	413	35	is	be	AUX
ftr-350	413	36	taxed	tax	VERB
ftr-350	413	37	to	to	ADP
ftr-350	413	38	a	a	DET
ftr-350	413	39	nonresident	nonresident	ADJ
ftr-350	413	40	alien	alien	NOUN
ftr-350	413	41	at	at	ADP
ftr-350	413	42	a	a	DET
ftr-350	413	43	flat	flat	ADJ
ftr-350	413	44	rate	rate	NOUN
ftr-350	413	45	of	of	ADP
ftr-350	413	46	30	30	NUM
ftr-350	413	47	percent	percent	NOUN
ftr-350	413	48	.	.	PUNCT
ftr-350	414	1	60	60	NUM
ftr-350	414	2	the	the	DET
ftr-350	414	3	―contributions‖	―contributions‖	PROPN
ftr-350	414	4	portion	portion	NOUN
ftr-350	414	5	is	be	AUX
ftr-350	414	6	classified	classify	VERB
ftr-350	414	7	as	as	ADP
ftr-350	414	8	either	either	DET
ftr-350	414	9	u.s	u.s	PROPN
ftr-350	414	10	.	.	PROPN
ftr-350	414	11	source	source	NOUN
ftr-350	414	12	or	or	CCONJ
ftr-350	414	13	foreign	foreign	ADJ
ftr-350	414	14	source	source	NOUN
ftr-350	414	15	depending	depend	VERB
ftr-350	414	16	on	on	ADP
ftr-350	414	17	where	where	SCONJ
ftr-350	414	18	the	the	DET
ftr-350	414	19	services	service	NOUN
ftr-350	414	20	were	be	AUX
ftr-350	414	21	performed	perform	VERB
ftr-350	414	22	.	.	PUNCT
ftr-350	415	1	61	61	NUM
ftr-350	415	2	the	the	DET
ftr-350	415	3	foreign	foreign	ADJ
ftr-350	415	4	source	source	NOUN
ftr-350	415	5	portion	portion	NOUN
ftr-350	415	6	is	be	AUX
ftr-350	415	7	not	not	PART
ftr-350	415	8	subject	subject	ADJ
ftr-350	415	9	to	to	ADP
ftr-350	415	10	u.s	u.s	PROPN
ftr-350	415	11	.	.	PROPN
ftr-350	415	12	tax	tax	NOUN
ftr-350	415	13	.	.	PUNCT
ftr-350	416	1	the	the	DET
ftr-350	416	2	u.s	u.s	PROPN
ftr-350	416	3	.	.	PROPN
ftr-350	416	4	source	source	NOUN
ftr-350	416	5	portion	portion	NOUN
ftr-350	416	6	is	be	AUX
ftr-350	416	7	treated	treat	VERB
ftr-350	416	8	as	as	ADP
ftr-350	416	9	―effectively	―effectively	ADV
ftr-350	416	10	connected	connect	VERB
ftr-350	416	11	income‖	income‖	X
ftr-350	416	12	to	to	ADP
ftr-350	416	13	the	the	DET
ftr-350	416	14	extent	extent	NOUN
ftr-350	416	15	that	that	SCONJ
ftr-350	416	16	the	the	DET
ftr-350	416	17	services	service	NOUN
ftr-350	416	18	were	be	AUX
ftr-350	416	19	performed	perform	VERB
ftr-350	416	20	after	after	ADP
ftr-350	416	21	1986	1986	NUM
ftr-350	416	22	and	and	CCONJ
ftr-350	416	23	,	,	PUNCT
ftr-350	416	24	therefore	therefore	ADV
ftr-350	416	25	,	,	PUNCT
ftr-350	416	26	taxed	tax	VERB
ftr-350	416	27	at	at	ADP
ftr-350	416	28	graduated	graduate	VERB
ftr-350	416	29	rates	rate	NOUN
ftr-350	416	30	.	.	PUNCT
ftr-350	417	1	62	62	NUM
ftr-350	417	2	an	an	DET
ftr-350	417	3	exclusion	exclusion	NOUN
ftr-350	417	4	from	from	ADP
ftr-350	417	5	u.s	u.s	PROPN
ftr-350	417	6	.	.	PROPN
ftr-350	417	7	tax	tax	NOUN
ftr-350	417	8	is	be	AUX
ftr-350	417	9	provided	provide	VERB
ftr-350	417	10	in	in	ADP
ftr-350	417	11	section	section	NOUN
ftr-350	417	12	871(f	871(f	PROPN
ftr-350	417	13	)	)	PUNCT
ftr-350	417	14	for	for	ADP
ftr-350	417	15	57	57	NUM
ftr-350	417	16	.	.	PUNCT
ftr-350	417	17	i.r.c	i.r.c	NOUN
ftr-350	417	18	.	.	PUNCT
ftr-350	418	1	§	§	PROPN
ftr-350	418	2	871(a)(1	871(a)(1	NUM
ftr-350	418	3	)	)	PUNCT
ftr-350	418	4	.	.	PUNCT
ftr-350	419	1	58	58	NUM
ftr-350	419	2	.	.	PUNCT
ftr-350	419	3	i.r.c	i.r.c	NOUN
ftr-350	419	4	.	.	PUNCT
ftr-350	420	1	§	§	PROPN
ftr-350	420	2	§	§	PROPN
ftr-350	420	3	871(b)(1	871(b)(1	NOUN
ftr-350	420	4	)	)	PUNCT
ftr-350	420	5	,	,	PUNCT
ftr-350	420	6	873(a)-(b	873(a)-(b	NUM
ftr-350	420	7	)	)	PUNCT
ftr-350	420	8	.	.	PUNCT
ftr-350	421	1	59	59	NUM
ftr-350	421	2	.	.	PUNCT
ftr-350	422	1	rev	rev	PROPN
ftr-350	422	2	.	.	PUNCT
ftr-350	423	1	rul	rul	PROPN
ftr-350	423	2	.	.	PUNCT
ftr-350	424	1	79	79	NUM
ftr-350	424	2	-	-	SYM
ftr-350	424	3	388	388	NUM
ftr-350	424	4	,	,	PUNCT
ftr-350	424	5	1979	1979	NUM
ftr-350	424	6	-	-	SYM
ftr-350	424	7	2	2	NUM
ftr-350	424	8	c.b	c.b	PROPN
ftr-350	424	9	.	.	PROPN
ftr-350	424	10	270	270	NUM
ftr-350	424	11	;	;	PUNCT
ftr-350	424	12	see	see	VERB
ftr-350	424	13	also	also	ADV
ftr-350	424	14	clayton	clayton	PROPN
ftr-350	424	15	v.	v.	PROPN
ftr-350	424	16	united	united	PROPN
ftr-350	424	17	states	states	PROPN
ftr-350	424	18	,	,	PUNCT
ftr-350	424	19	33	33	NUM
ftr-350	424	20	fed	feed	VERB
ftr-350	424	21	.	.	PUNCT
ftr-350	425	1	cl	cl	NOUN
ftr-350	425	2	.	.	PUNCT
ftr-350	426	1	628	628	NUM
ftr-350	426	2	(	(	PUNCT
ftr-350	426	3	fed	fed	PROPN
ftr-350	426	4	.	.	PUNCT
ftr-350	426	5	cl	cl	NOUN
ftr-350	426	6	.	.	PROPN
ftr-350	426	7	1995	1995	NUM
ftr-350	426	8	)	)	PUNCT
ftr-350	426	9	,	,	PUNCT
ftr-350	426	10	aff’d	aff’d	VERB
ftr-350	426	11	without	without	ADP
ftr-350	426	12	published	publish	VERB
ftr-350	426	13	opinion	opinion	NOUN
ftr-350	426	14	,	,	PUNCT
ftr-350	426	15	91	91	NUM
ftr-350	426	16	f.3d	f.3d	NUM
ftr-350	426	17	170	170	NUM
ftr-350	426	18	(	(	PUNCT
ftr-350	426	19	fed	fed	PROPN
ftr-350	426	20	.	.	PUNCT
ftr-350	426	21	cir	cir	PROPN
ftr-350	426	22	.	.	PUNCT
ftr-350	426	23	1996	1996	NUM
ftr-350	426	24	)	)	PUNCT
ftr-350	426	25	,	,	PUNCT
ftr-350	426	26	cert	cert	PROPN
ftr-350	426	27	.	.	PUNCT
ftr-350	427	1	denied	deny	VERB
ftr-350	427	2	,	,	PUNCT
ftr-350	427	3	519	519	NUM
ftr-350	427	4	u.s	u.s	PROPN
ftr-350	427	5	.	.	PROPN
ftr-350	427	6	1040	1040	NUM
ftr-350	427	7	(	(	PUNCT
ftr-350	427	8	1996	1996	NUM
ftr-350	427	9	)	)	PUNCT
ftr-350	427	10	(	(	PUNCT
ftr-350	427	11	earnings	earning	NOUN
ftr-350	427	12	and	and	CCONJ
ftr-350	427	13	accretions	accretion	NOUN
ftr-350	427	14	portion	portion	NOUN
ftr-350	427	15	of	of	ADP
ftr-350	427	16	cash	cash	NOUN
ftr-350	427	17	distribution	distribution	NOUN
ftr-350	427	18	from	from	ADP
ftr-350	427	19	qualified	qualified	ADJ
ftr-350	427	20	stock	stock	NOUN
ftr-350	427	21	bonus	bonus	NOUN
ftr-350	427	22	plan	plan	NOUN
ftr-350	427	23	was	be	AUX
ftr-350	427	24	from	from	ADP
ftr-350	427	25	u.s	u.s	PROPN
ftr-350	427	26	.	.	PROPN
ftr-350	427	27	sources	source	NOUN
ftr-350	427	28	)	)	PUNCT
ftr-350	427	29	.	.	PUNCT
ftr-350	428	1	prior	prior	ADV
ftr-350	428	2	to	to	ADP
ftr-350	428	3	the	the	DET
ftr-350	428	4	issuance	issuance	NOUN
ftr-350	428	5	of	of	ADP
ftr-350	428	6	this	this	DET
ftr-350	428	7	ruling	ruling	NOUN
ftr-350	428	8	,	,	PUNCT
ftr-350	428	9	irs	irs	PROPN
ftr-350	428	10	chief	chief	ADJ
ftr-350	428	11	counsel	counsel	NOUN
ftr-350	428	12	had	have	AUX
ftr-350	428	13	argued	argue	VERB
ftr-350	428	14	that	that	SCONJ
ftr-350	428	15	the	the	DET
ftr-350	428	16	entire	entire	ADJ
ftr-350	428	17	distribution	distribution	NOUN
ftr-350	428	18	from	from	ADP
ftr-350	428	19	a	a	DET
ftr-350	428	20	qualified	qualified	ADJ
ftr-350	428	21	pension	pension	NOUN
ftr-350	428	22	plan	plan	NOUN
ftr-350	428	23	should	should	AUX
ftr-350	428	24	be	be	AUX
ftr-350	428	25	viewed	view	VERB
ftr-350	428	26	as	as	ADP
ftr-350	428	27	compensation	compensation	NOUN
ftr-350	428	28	income	income	NOUN
ftr-350	428	29	.	.	PUNCT
ftr-350	429	1	see	see	VERB
ftr-350	429	2	discussion	discussion	NOUN
ftr-350	429	3	in	in	ADP
ftr-350	429	4	cynthia	cynthia	PROPN
ftr-350	429	5	blum	blum	PROPN
ftr-350	429	6	,	,	PUNCT
ftr-350	429	7	u.s	u.s	PROPN
ftr-350	429	8	.	.	PROPN
ftr-350	429	9	income	income	NOUN
ftr-350	429	10	taxation	taxation	NOUN
ftr-350	429	11	of	of	ADP
ftr-350	429	12	cross	cross	ADJ
ftr-350	429	13	-	-	ADJ
ftr-350	429	14	border	border	ADJ
ftr-350	429	15	pensions	pension	NOUN
ftr-350	429	16	,	,	PUNCT
ftr-350	429	17	3	3	NUM
ftr-350	429	18	fla	fla	NOUN
ftr-350	429	19	.	.	PUNCT
ftr-350	430	1	tax	tax	PROPN
ftr-350	430	2	rev	rev	PROPN
ftr-350	430	3	.	.	PROPN
ftr-350	431	1	259	259	NUM
ftr-350	431	2	,	,	PUNCT
ftr-350	431	3	304	304	NUM
ftr-350	431	4	(	(	PUNCT
ftr-350	431	5	1996	1996	NUM
ftr-350	431	6	)	)	PUNCT
ftr-350	431	7	.	.	PUNCT
ftr-350	432	1	60	60	NUM
ftr-350	432	2	.	.	PUNCT
ftr-350	433	1	similarly	similarly	ADV
ftr-350	433	2	,	,	PUNCT
ftr-350	433	3	the	the	DET
ftr-350	433	4	irs	irs	PROPN
ftr-350	433	5	treats	treat	VERB
ftr-350	433	6	the	the	DET
ftr-350	433	7	income	income	NOUN
ftr-350	433	8	of	of	ADP
ftr-350	433	9	a	a	DET
ftr-350	433	10	nonresident	nonresident	ADJ
ftr-350	433	11	alien	alien	NOUN
ftr-350	433	12	from	from	ADP
ftr-350	433	13	a	a	DET
ftr-350	433	14	commercial	commercial	ADJ
ftr-350	433	15	annuity	annuity	NOUN
ftr-350	433	16	contract	contract	NOUN
ftr-350	433	17	issued	issue	VERB
ftr-350	433	18	by	by	ADP
ftr-350	433	19	a	a	DET
ftr-350	433	20	foreign	foreign	ADJ
ftr-350	433	21	branch	branch	NOUN
ftr-350	433	22	of	of	ADP
ftr-350	433	23	a	a	DET
ftr-350	433	24	u.s	u.s	PROPN
ftr-350	433	25	.	.	PROPN
ftr-350	433	26	life	life	NOUN
ftr-350	433	27	insurance	insurance	NOUN
ftr-350	433	28	company	company	NOUN
ftr-350	433	29	as	as	ADP
ftr-350	433	30	from	from	ADP
ftr-350	433	31	u.s	u.s	PROPN
ftr-350	433	32	.	.	PROPN
ftr-350	433	33	sources	source	NOUN
ftr-350	433	34	and	and	CCONJ
ftr-350	433	35	as	as	ADP
ftr-350	433	36	fixed	fix	VERB
ftr-350	433	37	and	and	CCONJ
ftr-350	433	38	determinable	determinable	ADJ
ftr-350	433	39	income	income	NOUN
ftr-350	433	40	subject	subject	ADJ
ftr-350	433	41	to	to	ADP
ftr-350	433	42	30	30	NUM
ftr-350	433	43	percent	percent	NOUN
ftr-350	433	44	withholding	withholding	NOUN
ftr-350	433	45	.	.	PUNCT
ftr-350	434	1	rev	rev	PROPN
ftr-350	434	2	.	.	PUNCT
ftr-350	435	1	rul	rul	PROPN
ftr-350	435	2	.	.	PUNCT
ftr-350	435	3	2004	2004	NUM
ftr-350	435	4	-	-	SYM
ftr-350	435	5	75	75	NUM
ftr-350	435	6	,	,	PUNCT
ftr-350	435	7	2004	2004	NUM
ftr-350	435	8	-	-	SYM
ftr-350	435	9	2	2	NUM
ftr-350	435	10	c.b	c.b	PROPN
ftr-350	435	11	.	.	PROPN
ftr-350	435	12	109	109	NUM
ftr-350	435	13	.	.	NOUN
ftr-350	435	14	61	61	NUM
ftr-350	435	15	.	.	PUNCT
ftr-350	436	1	the	the	DET
ftr-350	436	2	source	source	NOUN
ftr-350	436	3	of	of	ADP
ftr-350	436	4	income	income	NOUN
ftr-350	436	5	from	from	ADP
ftr-350	436	6	compensation	compensation	NOUN
ftr-350	436	7	is	be	AUX
ftr-350	436	8	determined	determine	VERB
ftr-350	436	9	under	under	ADP
ftr-350	436	10	section	section	NOUN
ftr-350	436	11	861(a)(3	861(a)(3	NUM
ftr-350	436	12	)	)	PUNCT
ftr-350	436	13	.	.	PUNCT
ftr-350	437	1	david	david	PROPN
ftr-350	437	2	w.	w.	PROPN
ftr-350	437	3	ellis	ellis	PROPN
ftr-350	437	4	,	,	PUNCT
ftr-350	437	5	covering	cover	VERB
ftr-350	437	6	expatriate	expatriate	ADJ
ftr-350	437	7	employees	employee	NOUN
ftr-350	437	8	in	in	ADP
ftr-350	437	9	qualified	qualified	ADJ
ftr-350	437	10	plans	plan	NOUN
ftr-350	437	11	(	(	PUNCT
ftr-350	437	12	both	both	CCONJ
ftr-350	437	13	inbound	inbound	ADJ
ftr-350	437	14	and	and	CCONJ
ftr-350	437	15	outbound	outbound	NOUN
ftr-350	437	16	)	)	PUNCT
ftr-350	437	17	,	,	PUNCT
ftr-350	437	18	sp039	sp039	PROPN
ftr-350	437	19	a.l.i.-a.b.a	a.l.i.-a.b.a	PROPN
ftr-350	437	20	.	.	PUNCT
ftr-350	438	1	577	577	NUM
ftr-350	438	2	,	,	PUNCT
ftr-350	438	3	591	591	NUM
ftr-350	438	4	(	(	PUNCT
ftr-350	438	5	2009	2009	NUM
ftr-350	438	6	)	)	PUNCT
ftr-350	438	7	;	;	PUNCT
ftr-350	438	8	see	see	VERB
ftr-350	438	9	also	also	ADV
ftr-350	438	10	supra	supra	ADJ
ftr-350	438	11	note	note	NOUN
ftr-350	438	12	52	52	NUM
ftr-350	438	13	.	.	PUNCT
ftr-350	439	1	62	62	NUM
ftr-350	439	2	.	.	PUNCT
ftr-350	440	1	see	see	VERB
ftr-350	440	2	i.r.s	i.r.s	NOUN
ftr-350	440	3	.	.	PUNCT
ftr-350	441	1	priv	priv	PROPN
ftr-350	441	2	.	.	PUNCT
ftr-350	442	1	ltr	ltr	PROPN
ftr-350	442	2	.	.	PUNCT
ftr-350	443	1	rul	rul	PROPN
ftr-350	443	2	.	.	PUNCT
ftr-350	444	1	90	90	NUM
ftr-350	444	2	-	-	PUNCT
ftr-350	444	3	41	41	NUM
ftr-350	444	4	-	-	PUNCT
ftr-350	444	5	041	041	NUM
ftr-350	444	6	(	(	PUNCT
ftr-350	444	7	july	july	PROPN
ftr-350	444	8	13	13	NUM
ftr-350	444	9	,	,	PUNCT
ftr-350	444	10	1990	1990	NUM
ftr-350	444	11	)	)	PUNCT
ftr-350	444	12	;	;	PUNCT
ftr-350	445	1	i.r.s	i.r.s	PROPN
ftr-350	445	2	.	.	PUNCT
ftr-350	446	1	priv	priv	PROPN
ftr-350	446	2	.	.	PUNCT
ftr-350	447	1	ltr	ltr	PROPN
ftr-350	447	2	.	.	PUNCT
ftr-350	448	1	rul	rul	AUX
ftr-350	448	2	.	.	PUNCT
ftr-350	448	3	89	89	NUM
ftr-350	448	4	-	-	PUNCT
ftr-350	448	5	04	04	NUM
ftr-350	448	6	-	-	PUNCT
ftr-350	448	7	035	035	NUM
ftr-350	448	8	(	(	PUNCT
ftr-350	448	9	oct	oct	PROPN
ftr-350	448	10	.	.	PROPN
ftr-350	448	11	31	31	NUM
ftr-350	448	12	,	,	PUNCT
ftr-350	448	13	1988	1988	NUM
ftr-350	448	14	)	)	PUNCT
ftr-350	448	15	;	;	PUNCT
ftr-350	448	16	blum	blum	PROPN
ftr-350	448	17	,	,	PUNCT
ftr-350	448	18	supra	supra	PROPN
ftr-350	448	19	note	note	PROPN
ftr-350	448	20	59	59	NUM
ftr-350	448	21	,	,	PUNCT
ftr-350	448	22	at	at	ADP
ftr-350	448	23	279	279	NUM
ftr-350	448	24	n.101	n.101	NUM
ftr-350	448	25	.	.	PUNCT
ftr-350	449	1	see	see	VERB
ftr-350	449	2	also	also	ADV
ftr-350	449	3	t.d	t.d	PROPN
ftr-350	449	4	.	.	PROPN
ftr-350	449	5	8288	8288	NUM
ftr-350	449	6	,	,	PUNCT
ftr-350	449	7	1990	1990	NUM
ftr-350	449	8	-	-	SYM
ftr-350	449	9	1	1	NUM
ftr-350	449	10	c.b	c.b	PROPN
ftr-350	449	11	.	.	PROPN
ftr-350	449	12	163	163	NUM
ftr-350	449	13	,	,	PUNCT
ftr-350	449	14	164	164	NUM
ftr-350	449	15	(	(	PUNCT
ftr-350	449	16	explaining	explain	VERB
ftr-350	449	17	that	that	DET
ftr-350	449	18	section	section	NOUN
ftr-350	449	19	864(c)(6	864(c)(6	NUM
ftr-350	449	20	)	)	PUNCT
ftr-350	449	21	applies	apply	VERB
ftr-350	449	22	to	to	ADP
ftr-350	449	23	pensions	pension	NOUN
ftr-350	449	24	,	,	PUNCT
ftr-350	449	25	because	because	SCONJ
ftr-350	449	26	“	"	PUNCT
ftr-350	449	27	[	[	X
ftr-350	449	28	p]ensions	p]ension	NOUN
ftr-350	449	29	are	be	AUX
ftr-350	449	30	treated	treat	VERB
ftr-350	449	31	as	as	ADP
ftr-350	449	32	compensation	compensation	NOUN
ftr-350	449	33	for	for	ADP
ftr-350	449	34	services	service	NOUN
ftr-350	449	35	under	under	ADP
ftr-350	449	36	section	section	NOUN
ftr-350	449	37	31.3401(a)-1(a)(2	31.3401(a)-1(a)(2	NUM
ftr-350	449	38	)	)	PUNCT
ftr-350	449	39	.	.	PUNCT
ftr-350	449	40	”	"	PUNCT
ftr-350	449	41	)	)	PUNCT
ftr-350	449	42	.	.	PUNCT
ftr-350	450	1	see	see	VERB
ftr-350	450	2	also	also	ADV
ftr-350	450	3	i.r.s	i.r.	NOUN
ftr-350	450	4	.	.	PUNCT
ftr-350	450	5	,	,	PUNCT
ftr-350	450	6	publication	publication	NOUN
ftr-350	450	7	519	519	NUM
ftr-350	450	8	,	,	PUNCT
ftr-350	450	9	supra	supra	PROPN
ftr-350	450	10	note	note	NOUN
ftr-350	450	11	45	45	NUM
ftr-350	450	12	,	,	PUNCT
ftr-350	450	13	at	at	ADP
ftr-350	450	14	19	19	NUM
ftr-350	450	15	,	,	PUNCT
ftr-350	450	16	stating	state	VERB
ftr-350	450	17	that	that	SCONJ
ftr-350	450	18	“	"	PUNCT
ftr-350	450	19	[	[	X
ftr-350	450	20	i]f	i]f	ADP
ftr-350	450	21	you	you	PRON
ftr-350	450	22	were	be	AUX
ftr-350	450	23	a	a	DET
ftr-350	450	24	nonresident	nonresident	ADJ
ftr-350	450	25	alien	alien	NOUN
ftr-350	450	26	engaged	engage	VERB
ftr-350	450	27	in	in	ADP
ftr-350	450	28	a	a	DET
ftr-350	450	29	u.s	u.s	PROPN
ftr-350	450	30	.	.	PROPN
ftr-350	450	31	trade	trade	NOUN
ftr-350	450	32	or	or	CCONJ
ftr-350	450	33	business	business	NOUN
ftr-350	450	34	after	after	ADP
ftr-350	450	35	1986	1986	NUM
ftr-350	450	36	because	because	SCONJ
ftr-350	450	37	you	you	PRON
ftr-350	450	38	performed	perform	VERB
ftr-350	450	39	personal	personal	ADJ
ftr-350	450	40	services	service	NOUN
ftr-350	450	41	in	in	ADP
ftr-350	450	42	the	the	DET
ftr-350	450	43	united	united	PROPN
ftr-350	450	44	states	states	PROPN
ftr-350	450	45	,	,	PUNCT
ftr-350	450	46	and	and	CCONJ
ftr-350	450	47	you	you	PRON
ftr-350	450	48	later	later	ADV
ftr-350	450	49	receive	receive	VERB
ftr-350	450	50	a	a	DET
ftr-350	450	51	pension	pension	NOUN
ftr-350	450	52	or	or	CCONJ
ftr-350	450	53	retirement	retirement	NOUN
ftr-350	450	54	pay	pay	VERB
ftr-350	450	55	attributable	attributable	ADJ
ftr-350	450	56	to	to	ADP
ftr-350	450	57	these	these	DET
ftr-350	450	58	services	service	NOUN
ftr-350	450	59	,	,	PUNCT
ftr-350	450	60	such	such	ADJ
ftr-350	450	61	payments	payment	NOUN
ftr-350	450	62	are	be	AUX
ftr-350	450	63	790	790	NUM
ftr-350	450	64	florida	florida	PROPN
ftr-350	450	65	tax	tax	NOUN
ftr-350	450	66	review	review	NOUN
ftr-350	450	67	[	[	X
ftr-350	450	68	vol	vol	NOUN
ftr-350	450	69	.	.	PUNCT
ftr-350	451	1	11:10	11:10	NUM
ftr-350	451	2	distributions	distribution	NOUN
ftr-350	451	3	from	from	ADP
ftr-350	451	4	a	a	DET
ftr-350	451	5	qualified	qualified	ADJ
ftr-350	451	6	plan	plan	NOUN
ftr-350	451	7	if	if	SCONJ
ftr-350	451	8	the	the	DET
ftr-350	451	9	employee	employee	NOUN
ftr-350	451	10	performed	perform	VERB
ftr-350	451	11	all	all	DET
ftr-350	451	12	his	his	PRON
ftr-350	451	13	services	service	NOUN
ftr-350	451	14	outside	outside	ADP
ftr-350	451	15	of	of	ADP
ftr-350	451	16	the	the	DET
ftr-350	451	17	united	united	PROPN
ftr-350	451	18	states	states	PROPN
ftr-350	451	19	as	as	ADP
ftr-350	451	20	a	a	DET
ftr-350	451	21	nonresident	nonresident	ADJ
ftr-350	451	22	alien	alien	NOUN
ftr-350	451	23	and	and	CCONJ
ftr-350	451	24	90	90	NUM
ftr-350	451	25	percent	percent	NOUN
ftr-350	451	26	of	of	ADP
ftr-350	451	27	the	the	DET
ftr-350	451	28	covered	cover	VERB
ftr-350	451	29	employees	employee	NOUN
ftr-350	451	30	are	be	AUX
ftr-350	451	31	u.s	u.s	PROPN
ftr-350	451	32	.	.	PROPN
ftr-350	451	33	citizens	citizen	NOUN
ftr-350	451	34	or	or	CCONJ
ftr-350	451	35	residents	resident	NOUN
ftr-350	451	36	.	.	PUNCT
ftr-350	452	1	63	63	NUM
ftr-350	452	2	the	the	DET
ftr-350	452	3	treatment	treatment	NOUN
ftr-350	452	4	of	of	ADP
ftr-350	452	5	the	the	DET
ftr-350	452	6	―contributions‖	―contributions‖	PROPN
ftr-350	452	7	portion	portion	NOUN
ftr-350	452	8	of	of	ADP
ftr-350	452	9	the	the	DET
ftr-350	452	10	retirement	retirement	NOUN
ftr-350	452	11	distribution	distribution	NOUN
ftr-350	452	12	as	as	ADP
ftr-350	452	13	―effectively	―effectively	ADV
ftr-350	452	14	connected	connect	VERB
ftr-350	452	15	income‖	income‖	X
ftr-350	452	16	to	to	ADP
ftr-350	452	17	the	the	DET
ftr-350	452	18	extent	extent	NOUN
ftr-350	452	19	that	that	SCONJ
ftr-350	452	20	the	the	DET
ftr-350	452	21	services	service	NOUN
ftr-350	452	22	were	be	AUX
ftr-350	452	23	performed	perform	VERB
ftr-350	452	24	in	in	ADP
ftr-350	452	25	the	the	DET
ftr-350	452	26	united	united	PROPN
ftr-350	452	27	states	states	PROPN
ftr-350	452	28	after	after	ADP
ftr-350	452	29	1986	1986	NUM
ftr-350	452	30	results	result	NOUN
ftr-350	452	31	from	from	ADP
ftr-350	452	32	the	the	DET
ftr-350	452	33	application	application	NOUN
ftr-350	452	34	of	of	ADP
ftr-350	452	35	section	section	NOUN
ftr-350	452	36	864(c)(6	864(c)(6	NUM
ftr-350	452	37	)	)	PUNCT
ftr-350	452	38	of	of	ADP
ftr-350	452	39	the	the	DET
ftr-350	452	40	code	code	NOUN
ftr-350	452	41	.	.	PUNCT
ftr-350	453	1	although	although	SCONJ
ftr-350	453	2	a	a	DET
ftr-350	453	3	recipient	recipient	NOUN
ftr-350	453	4	of	of	ADP
ftr-350	453	5	a	a	DET
ftr-350	453	6	retirement	retirement	NOUN
ftr-350	453	7	distribution	distribution	NOUN
ftr-350	453	8	may	may	AUX
ftr-350	453	9	not	not	PART
ftr-350	453	10	be	be	AUX
ftr-350	453	11	currently	currently	ADV
ftr-350	453	12	engaged	engage	VERB
ftr-350	453	13	in	in	ADP
ftr-350	453	14	a	a	DET
ftr-350	453	15	u.s	u.s	PROPN
ftr-350	453	16	.	.	PROPN
ftr-350	453	17	trade	trade	NOUN
ftr-350	453	18	or	or	CCONJ
ftr-350	453	19	business	business	NOUN
ftr-350	453	20	,	,	PUNCT
ftr-350	453	21	for	for	ADP
ftr-350	453	22	example	example	NOUN
ftr-350	453	23	,	,	PUNCT
ftr-350	453	24	by	by	ADP
ftr-350	453	25	current	current	ADJ
ftr-350	453	26	performance	performance	NOUN
ftr-350	453	27	of	of	ADP
ftr-350	453	28	services	service	NOUN
ftr-350	453	29	in	in	ADP
ftr-350	453	30	the	the	DET
ftr-350	453	31	u.s	u.s	PROPN
ftr-350	453	32	.	.	PROPN
ftr-350	453	33	,	,	PUNCT
ftr-350	453	34	64	64	NUM
ftr-350	453	35	section	section	NOUN
ftr-350	453	36	864(c)(6	864(c)(6	NUM
ftr-350	453	37	)	)	PUNCT
ftr-350	453	38	provides	provide	VERB
ftr-350	453	39	that	that	DET
ftr-350	453	40	income	income	NOUN
ftr-350	453	41	from	from	ADP
ftr-350	453	42	deferred	defer	VERB
ftr-350	453	43	compensation	compensation	NOUN
ftr-350	453	44	is	be	AUX
ftr-350	453	45	characterized	characterize	VERB
ftr-350	453	46	as	as	SCONJ
ftr-350	453	47	if	if	SCONJ
ftr-350	453	48	the	the	DET
ftr-350	453	49	income	income	NOUN
ftr-350	453	50	were	be	AUX
ftr-350	453	51	taken	take	VERB
ftr-350	453	52	into	into	ADP
ftr-350	453	53	account	account	NOUN
ftr-350	453	54	in	in	ADP
ftr-350	453	55	the	the	DET
ftr-350	453	56	year	year	NOUN
ftr-350	453	57	that	that	PRON
ftr-350	453	58	the	the	DET
ftr-350	453	59	services	service	NOUN
ftr-350	453	60	were	be	AUX
ftr-350	453	61	performed	perform	VERB
ftr-350	453	62	.	.	PUNCT
ftr-350	454	1	65	65	NUM
ftr-350	454	2	a	a	DET
ftr-350	454	3	final	final	ADJ
ftr-350	454	4	consideration	consideration	NOUN
ftr-350	454	5	is	be	AUX
ftr-350	454	6	whether	whether	SCONJ
ftr-350	454	7	the	the	DET
ftr-350	454	8	recipient	recipient	NOUN
ftr-350	454	9	is	be	AUX
ftr-350	454	10	protected	protect	VERB
ftr-350	454	11	by	by	ADP
ftr-350	454	12	a	a	DET
ftr-350	454	13	u.s	u.s	PROPN
ftr-350	454	14	.	.	PROPN
ftr-350	454	15	treaty	treaty	NOUN
ftr-350	454	16	with	with	ADP
ftr-350	454	17	his	his	PRON
ftr-350	454	18	country	country	NOUN
ftr-350	454	19	of	of	ADP
ftr-350	454	20	residence	residence	NOUN
ftr-350	454	21	.	.	PUNCT
ftr-350	455	1	66	66	NUM
ftr-350	455	2	most	most	ADJ
ftr-350	455	3	treaties	treaty	NOUN
ftr-350	455	4	67	67	NUM
ftr-350	455	5	entered	enter	VERB
ftr-350	455	6	into	into	ADP
ftr-350	455	7	by	by	ADP
ftr-350	455	8	the	the	DET
ftr-350	455	9	effectively	effectively	ADV
ftr-350	455	10	connected	connected	ADJ
ftr-350	455	11	income	income	NOUN
ftr-350	455	12	in	in	ADP
ftr-350	455	13	each	each	DET
ftr-350	455	14	year	year	NOUN
ftr-350	455	15	you	you	PRON
ftr-350	455	16	receive	receive	VERB
ftr-350	455	17	them	they	PRON
ftr-350	455	18	.	.	PUNCT
ftr-350	455	19	”	"	PUNCT
ftr-350	456	1	this	this	DET
ftr-350	456	2	statement	statement	NOUN
ftr-350	456	3	suggests	suggest	VERB
ftr-350	456	4	that	that	SCONJ
ftr-350	456	5	the	the	DET
ftr-350	456	6	irs	irs	PROPN
ftr-350	456	7	views	view	VERB
ftr-350	456	8	the	the	DET
ftr-350	456	9	provision	provision	NOUN
ftr-350	456	10	as	as	ADP
ftr-350	456	11	not	not	PART
ftr-350	456	12	applying	apply	VERB
ftr-350	456	13	to	to	ADP
ftr-350	456	14	services	service	NOUN
ftr-350	456	15	performed	perform	VERB
ftr-350	456	16	before	before	ADP
ftr-350	456	17	1986	1986	NUM
ftr-350	456	18	.	.	PUNCT
ftr-350	457	1	see	see	VERB
ftr-350	457	2	ellis	ellis	PROPN
ftr-350	457	3	,	,	PUNCT
ftr-350	457	4	supra	supra	PROPN
ftr-350	457	5	note	note	PROPN
ftr-350	457	6	61	61	NUM
ftr-350	457	7	,	,	PUNCT
ftr-350	457	8	at	at	ADP
ftr-350	457	9	591	591	NUM
ftr-350	457	10	n.55	n.55	NOUN
ftr-350	457	11	.	.	PUNCT
ftr-350	458	1	but	but	CCONJ
ftr-350	458	2	see	see	VERB
ftr-350	458	3	advisory	advisory	ADJ
ftr-350	458	4	comm	comm	NOUN
ftr-350	458	5	.	.	PUNCT
ftr-350	459	1	on	on	ADP
ftr-350	459	2	tax	tax	NOUN
ftr-350	459	3	-	-	PUNCT
ftr-350	459	4	exempt	exempt	ADJ
ftr-350	459	5	and	and	CCONJ
ftr-350	459	6	gov‟t	gov‟t	ADP
ftr-350	459	7	entities	entity	NOUN
ftr-350	459	8	,	,	PUNCT
ftr-350	459	9	internal	internal	ADJ
ftr-350	459	10	revenue	revenue	NOUN
ftr-350	459	11	serv	serv	X
ftr-350	459	12	.	.	PUNCT
ftr-350	459	13	,	,	PUNCT
ftr-350	459	14	international	international	ADJ
ftr-350	459	15	pension	pension	NOUN
ftr-350	459	16	issues	issue	NOUN
ftr-350	459	17	in	in	ADP
ftr-350	459	18	a	a	DET
ftr-350	459	19	global	global	ADJ
ftr-350	459	20	economy	economy	NOUN
ftr-350	459	21	:	:	PUNCT
ftr-350	459	22	a	a	DET
ftr-350	459	23	survey	survey	NOUN
ftr-350	459	24	and	and	CCONJ
ftr-350	459	25	assessment	assessment	NOUN
ftr-350	459	26	of	of	ADP
ftr-350	459	27	irs‟	irs‟	PROPN
ftr-350	459	28	role	role	NOUN
ftr-350	459	29	in	in	ADP
ftr-350	459	30	breaking	break	VERB
ftr-350	459	31	down	down	ADP
ftr-350	459	32	the	the	DET
ftr-350	459	33	barriers	barrier	NOUN
ftr-350	459	34	32	32	NUM
ftr-350	459	35	(	(	PUNCT
ftr-350	459	36	2009	2009	NUM
ftr-350	459	37	)	)	PUNCT
ftr-350	460	1	[	[	X
ftr-350	460	2	hereinafter	hereinafter	NOUN
ftr-350	460	3	act	act	NOUN
ftr-350	460	4	]	]	PUNCT
ftr-350	460	5	(	(	PUNCT
ftr-350	460	6	indicating	indicate	VERB
ftr-350	460	7	that	that	DET
ftr-350	460	8	guidance	guidance	NOUN
ftr-350	460	9	is	be	AUX
ftr-350	460	10	needed	need	VERB
ftr-350	460	11	on	on	ADP
ftr-350	460	12	this	this	DET
ftr-350	460	13	“	"	PUNCT
ftr-350	460	14	effective	effective	ADJ
ftr-350	460	15	date	date	NOUN
ftr-350	460	16	”	"	PUNCT
ftr-350	460	17	issue	issue	NOUN
ftr-350	460	18	)	)	PUNCT
ftr-350	460	19	.	.	PUNCT
ftr-350	461	1	63	63	NUM
ftr-350	461	2	.	.	PUNCT
ftr-350	461	3	i.r.c	i.r.c	NOUN
ftr-350	461	4	.	.	PUNCT
ftr-350	462	1	§	§	PROPN
ftr-350	462	2	871(f	871(f	PROPN
ftr-350	462	3	)	)	PUNCT
ftr-350	462	4	.	.	PUNCT
ftr-350	463	1	a	a	DET
ftr-350	463	2	limited	limited	ADJ
ftr-350	463	3	amount	amount	NOUN
ftr-350	463	4	of	of	ADP
ftr-350	463	5	united	united	PROPN
ftr-350	463	6	states	states	PROPN
ftr-350	463	7	services	service	NOUN
ftr-350	463	8	(	(	PUNCT
ftr-350	463	9	the	the	DET
ftr-350	463	10	section	section	NOUN
ftr-350	463	11	864(b	864(b	NUM
ftr-350	463	12	)	)	PUNCT
ftr-350	463	13	short	short	ADJ
ftr-350	463	14	-	-	PUNCT
ftr-350	463	15	term	term	NOUN
ftr-350	463	16	business	business	NOUN
ftr-350	463	17	travel	travel	NOUN
ftr-350	463	18	exception	exception	NOUN
ftr-350	463	19	)	)	PUNCT
ftr-350	463	20	is	be	AUX
ftr-350	463	21	also	also	ADV
ftr-350	463	22	permitted	permit	VERB
ftr-350	463	23	.	.	PUNCT
ftr-350	464	1	i	i	PRON
ftr-350	464	2	d.	d.	PROPN
ftr-350	464	3	in	in	ADP
ftr-350	464	4	addition	addition	NOUN
ftr-350	464	5	the	the	DET
ftr-350	464	6	requirement	requirement	NOUN
ftr-350	464	7	that	that	SCONJ
ftr-350	464	8	90	90	NUM
ftr-350	464	9	percent	percent	NOUN
ftr-350	464	10	of	of	ADP
ftr-350	464	11	employees	employee	NOUN
ftr-350	464	12	be	be	VERB
ftr-350	464	13	u.s	u.s	PROPN
ftr-350	464	14	.	.	PROPN
ftr-350	464	15	persons	person	NOUN
ftr-350	464	16	is	be	AUX
ftr-350	464	17	eliminated	eliminate	VERB
ftr-350	464	18	when	when	SCONJ
ftr-350	464	19	there	there	PRON
ftr-350	464	20	is	be	VERB
ftr-350	464	21	a	a	DET
ftr-350	464	22	reciprocal	reciprocal	ADJ
ftr-350	464	23	exclusion	exclusion	NOUN
ftr-350	464	24	in	in	ADP
ftr-350	464	25	the	the	DET
ftr-350	464	26	residence	residence	NOUN
ftr-350	464	27	country	country	NOUN
ftr-350	464	28	or	or	CCONJ
ftr-350	464	29	it	it	PRON
ftr-350	464	30	is	be	AUX
ftr-350	464	31	a	a	DET
ftr-350	464	32	developing	develop	VERB
ftr-350	464	33	country	country	NOUN
ftr-350	464	34	under	under	ADP
ftr-350	464	35	the	the	DET
ftr-350	464	36	trade	trade	NOUN
ftr-350	464	37	act	act	NOUN
ftr-350	464	38	of	of	ADP
ftr-350	464	39	1974	1974	NUM
ftr-350	464	40	.	.	PUNCT
ftr-350	465	1	see	see	VERB
ftr-350	465	2	i.r.s	i.r.s	PROPN
ftr-350	465	3	.	.	PUNCT
ftr-350	465	4	,	,	PUNCT
ftr-350	465	5	publication	publication	NOUN
ftr-350	465	6	515	515	NUM
ftr-350	465	7	withholding	withholding	NOUN
ftr-350	465	8	of	of	ADP
ftr-350	465	9	tax	tax	NOUN
ftr-350	465	10	on	on	ADP
ftr-350	465	11	nonresident	nonresident	ADJ
ftr-350	465	12	aliens	alien	NOUN
ftr-350	465	13	and	and	CCONJ
ftr-350	465	14	foreign	foreign	ADJ
ftr-350	465	15	entities	entity	NOUN
ftr-350	465	16	,	,	PUNCT
ftr-350	465	17	at	at	ADP
ftr-350	465	18	20–21	20–21	NUM
ftr-350	465	19	,	,	PUNCT
ftr-350	465	20	http://www.irs.gov/pub/irs-pdf/p515.pdf	http://www.irs.gov/pub/irs-pdf/p515.pdf	PROPN
ftr-350	465	21	;	;	PUNCT
ftr-350	465	22	bittker	bittker	NOUN
ftr-350	465	23	&	&	CCONJ
ftr-350	465	24	lokken	lokken	PROPN
ftr-350	465	25	,	,	PUNCT
ftr-350	465	26	federal	federal	ADJ
ftr-350	465	27	taxation	taxation	NOUN
ftr-350	465	28	,	,	PUNCT
ftr-350	465	29	supra	supra	PROPN
ftr-350	465	30	note	note	NOUN
ftr-350	465	31	2	2	NUM
ftr-350	465	32	,	,	PUNCT
ftr-350	465	33	¶	¶	NOUN
ftr-350	465	34	67.2.5	67.2.5	NOUN
ftr-350	465	35	,	,	PUNCT
ftr-350	465	36	at	at	ADP
ftr-350	465	37	67–34	67–34	NUM
ftr-350	465	38	.	.	PROPN
ftr-350	465	39	64	64	NUM
ftr-350	465	40	.	.	PUNCT
ftr-350	466	1	a	a	DET
ftr-350	466	2	taxpayer	taxpayer	NOUN
ftr-350	466	3	who	who	PRON
ftr-350	466	4	receives	receive	VERB
ftr-350	466	5	compensation	compensation	NOUN
ftr-350	466	6	for	for	ADP
ftr-350	466	7	services	service	NOUN
ftr-350	466	8	currently	currently	ADV
ftr-350	466	9	performed	perform	VERB
ftr-350	466	10	in	in	ADP
ftr-350	466	11	the	the	DET
ftr-350	466	12	u.s	u.s	PROPN
ftr-350	466	13	.	.	PROPN
ftr-350	466	14	(	(	PUNCT
ftr-350	466	15	when	when	SCONJ
ftr-350	466	16	the	the	DET
ftr-350	466	17	amount	amount	NOUN
ftr-350	466	18	does	do	AUX
ftr-350	466	19	not	not	PART
ftr-350	466	20	qualify	qualify	VERB
ftr-350	466	21	under	under	ADP
ftr-350	466	22	the	the	DET
ftr-350	466	23	“	"	PUNCT
ftr-350	466	24	de	de	X
ftr-350	466	25	minimis	minimis	NOUN
ftr-350	466	26	”	"	PUNCT
ftr-350	466	27	business	business	NOUN
ftr-350	466	28	traveler	traveler	NOUN
ftr-350	466	29	rule	rule	NOUN
ftr-350	466	30	of	of	ADP
ftr-350	466	31	sections	section	NOUN
ftr-350	466	32	861(a)(3	861(a)(3	NUM
ftr-350	466	33	)	)	PUNCT
ftr-350	466	34	and	and	CCONJ
ftr-350	466	35	864(b)(1	864(b)(1	NUM
ftr-350	466	36	)	)	PUNCT
ftr-350	466	37	)	)	PUNCT
ftr-350	466	38	is	be	AUX
ftr-350	466	39	considered	consider	VERB
ftr-350	466	40	to	to	PART
ftr-350	466	41	be	be	AUX
ftr-350	466	42	engaged	engage	VERB
ftr-350	466	43	in	in	ADP
ftr-350	466	44	the	the	DET
ftr-350	466	45	conduct	conduct	NOUN
ftr-350	466	46	of	of	ADP
ftr-350	466	47	a	a	DET
ftr-350	466	48	u.s	u.s	PROPN
ftr-350	466	49	.	.	PROPN
ftr-350	466	50	trade	trade	NOUN
ftr-350	466	51	or	or	CCONJ
ftr-350	466	52	business	business	NOUN
ftr-350	466	53	and	and	CCONJ
ftr-350	466	54	receives	receive	VERB
ftr-350	466	55	income	income	NOUN
ftr-350	466	56	from	from	ADP
ftr-350	466	57	compensation	compensation	NOUN
ftr-350	466	58	that	that	PRON
ftr-350	466	59	is	be	AUX
ftr-350	466	60	effectively	effectively	ADV
ftr-350	466	61	connected	connect	VERB
ftr-350	466	62	with	with	ADP
ftr-350	466	63	that	that	DET
ftr-350	466	64	business	business	NOUN
ftr-350	466	65	.	.	PUNCT
ftr-350	467	1	i.r.c	i.r.c	NOUN
ftr-350	467	2	.	.	PUNCT
ftr-350	468	1	§	§	PROPN
ftr-350	468	2	864(b	864(b	PROPN
ftr-350	468	3	)	)	PUNCT
ftr-350	468	4	,	,	PUNCT
ftr-350	468	5	(	(	PUNCT
ftr-350	468	6	c)(2	c)(2	X
ftr-350	468	7	)	)	PUNCT
ftr-350	468	8	;	;	PUNCT
ftr-350	468	9	regs	reg	NOUN
ftr-350	468	10	.	.	PUNCT
ftr-350	469	1	§	§	PROPN
ftr-350	469	2	§	§	PROPN
ftr-350	469	3	1.864	1.864	NUM
ftr-350	469	4	-	-	SYM
ftr-350	469	5	2(a	2(a	NUM
ftr-350	469	6	)	)	PUNCT
ftr-350	469	7	,	,	PUNCT
ftr-350	469	8	1.864	1.864	NUM
ftr-350	469	9	-	-	SYM
ftr-350	469	10	4(c)(6)(ii	4(c)(6)(ii	NUM
ftr-350	469	11	)	)	PUNCT
ftr-350	469	12	.	.	PUNCT
ftr-350	470	1	65	65	NUM
ftr-350	470	2	.	.	PUNCT
ftr-350	470	3	i.r.c	i.r.c	NOUN
ftr-350	470	4	.	.	PUNCT
ftr-350	471	1	§	§	PROPN
ftr-350	471	2	864(c)(6	864(c)(6	NUM
ftr-350	471	3	)	)	PUNCT
ftr-350	471	4	,	,	PUNCT
ftr-350	471	5	added	add	VERB
ftr-350	471	6	by	by	ADP
ftr-350	471	7	pub	pub	NOUN
ftr-350	471	8	.	.	PUNCT
ftr-350	472	1	l.	l.	PROPN
ftr-350	472	2	99	99	NUM
ftr-350	472	3	-	-	SYM
ftr-350	472	4	514	514	NUM
ftr-350	472	5	,	,	PUNCT
ftr-350	472	6	sec	sec	PROPN
ftr-350	472	7	.	.	PROPN
ftr-350	472	8	1242(a	1242(a	NOUN
ftr-350	472	9	)	)	PUNCT
ftr-350	472	10	,	,	PUNCT
ftr-350	472	11	100	100	NUM
ftr-350	472	12	stat	stat	NOUN
ftr-350	472	13	.	.	PUNCT
ftr-350	472	14	2085	2085	NUM
ftr-350	472	15	,	,	PUNCT
ftr-350	472	16	and	and	CCONJ
ftr-350	472	17	amended	amend	VERB
ftr-350	472	18	in	in	ADP
ftr-350	472	19	pub	pub	NOUN
ftr-350	472	20	.	.	PUNCT
ftr-350	473	1	l.	l.	PROPN
ftr-350	473	2	100	100	NUM
ftr-350	473	3	-	-	SYM
ftr-350	473	4	647	647	NUM
ftr-350	473	5	,	,	PUNCT
ftr-350	473	6	sec	sec	PROPN
ftr-350	473	7	.	.	PROPN
ftr-350	473	8	1012(r	1012(r	NUM
ftr-350	473	9	)	)	PUNCT
ftr-350	473	10	,	,	PUNCT
ftr-350	473	11	102	102	NUM
ftr-350	473	12	stat	stat	NOUN
ftr-350	473	13	.	.	PUNCT
ftr-350	474	1	3342	3342	NUM
ftr-350	474	2	,	,	PUNCT
ftr-350	474	3	3525	3525	NUM
ftr-350	474	4	(	(	PUNCT
ftr-350	474	5	codified	codify	VERB
ftr-350	474	6	as	as	SCONJ
ftr-350	474	7	amended	amend	VERB
ftr-350	474	8	at	at	ADP
ftr-350	474	9	section	section	NOUN
ftr-350	474	10	864(c	864(c	NUM
ftr-350	474	11	)	)	PUNCT
ftr-350	474	12	)	)	PUNCT
ftr-350	474	13	.	.	PUNCT
ftr-350	475	1	66	66	NUM
ftr-350	475	2	.	.	PUNCT
ftr-350	476	1	although	although	SCONJ
ftr-350	476	2	the	the	DET
ftr-350	476	3	resident	resident	ADJ
ftr-350	476	4	article	article	NOUN
ftr-350	476	5	of	of	ADP
ftr-350	476	6	most	most	ADJ
ftr-350	476	7	u.s	u.s	PROPN
ftr-350	476	8	.	.	PROPN
ftr-350	476	9	treaties	treaty	NOUN
ftr-350	476	10	includes	include	VERB
ftr-350	476	11	citizenship	citizenship	NOUN
ftr-350	476	12	in	in	ADP
ftr-350	476	13	the	the	DET
ftr-350	476	14	definition	definition	NOUN
ftr-350	476	15	of	of	ADP
ftr-350	476	16	“	"	PUNCT
ftr-350	476	17	resident	resident	NOUN
ftr-350	476	18	of	of	ADP
ftr-350	476	19	a	a	DET
ftr-350	476	20	contracting	contracting	NOUN
ftr-350	476	21	state	state	NOUN
ftr-350	476	22	,	,	PUNCT
ftr-350	476	23	”	"	PUNCT
ftr-350	476	24	eligibility	eligibility	NOUN
ftr-350	476	25	for	for	ADP
ftr-350	476	26	treaty	treaty	NOUN
ftr-350	476	27	benefits	benefit	NOUN
ftr-350	476	28	is	be	AUX
ftr-350	476	29	based	base	VERB
ftr-350	476	30	on	on	ADP
ftr-350	476	31	tax	tax	NOUN
ftr-350	476	32	residence	residence	NOUN
ftr-350	476	33	in	in	ADP
ftr-350	476	34	the	the	DET
ftr-350	476	35	treaty	treaty	NOUN
ftr-350	476	36	country	country	NOUN
ftr-350	476	37	,	,	PUNCT
ftr-350	476	38	not	not	PART
ftr-350	476	39	citizenship	citizenship	NOUN
ftr-350	476	40	.	.	PUNCT
ftr-350	477	1	see	see	VERB
ftr-350	477	2	2006	2006	NUM
ftr-350	477	3	u.s	u.s	PROPN
ftr-350	477	4	.	.	PROPN
ftr-350	477	5	model	model	PROPN
ftr-350	477	6	treaty	treaty	PROPN
ftr-350	477	7	,	,	PUNCT
ftr-350	477	8	supra	supra	PROPN
ftr-350	477	9	note	note	PROPN
ftr-350	477	10	46	46	NUM
ftr-350	477	11	,	,	PUNCT
ftr-350	477	12	at	at	ADP
ftr-350	477	13	art	art	NOUN
ftr-350	477	14	.	.	PUNCT
ftr-350	478	1	4	4	NUM
ftr-350	478	2	,	,	PUNCT
ftr-350	478	3	para	para	NOUN
ftr-350	478	4	.	.	PROPN
ftr-350	478	5	1	1	NUM
ftr-350	478	6	&	&	CCONJ
ftr-350	478	7	art	art	NOUN
ftr-350	478	8	.	.	PUNCT
ftr-350	479	1	1	1	NUM
ftr-350	479	2	,	,	PUNCT
ftr-350	479	3	para	para	NOUN
ftr-350	479	4	.	.	PUNCT
ftr-350	480	1	1	1	X
ftr-350	480	2	.	.	X
ftr-350	480	3	u.s	u.s	PROPN
ftr-350	480	4	.	.	PROPN
ftr-350	480	5	treaty	treaty	NOUN
ftr-350	480	6	partners	partner	NOUN
ftr-350	480	7	generally	generally	ADV
ftr-350	480	8	include	include	VERB
ftr-350	480	9	a	a	DET
ftr-350	480	10	provision	provision	NOUN
ftr-350	480	11	denying	deny	VERB
ftr-350	480	12	treaty	treaty	NOUN
ftr-350	480	13	benefits	benefit	NOUN
ftr-350	480	14	for	for	ADP
ftr-350	480	15	individuals	individual	NOUN
ftr-350	480	16	claiming	claim	VERB
ftr-350	480	17	u.s	u.s	PROPN
ftr-350	480	18	.	.	PROPN
ftr-350	480	19	residence	residence	NOUN
ftr-350	480	20	under	under	ADP
ftr-350	480	21	the	the	DET
ftr-350	480	22	treaty	treaty	NOUN
ftr-350	480	23	solely	solely	ADV
ftr-350	480	24	on	on	ADP
ftr-350	480	25	the	the	DET
ftr-350	480	26	basis	basis	NOUN
ftr-350	480	27	of	of	ADP
ftr-350	480	28	citizenship	citizenship	NOUN
ftr-350	480	29	or	or	CCONJ
ftr-350	480	30	green	green	ADJ
ftr-350	480	31	card	card	NOUN
ftr-350	480	32	status	status	NOUN
ftr-350	480	33	.	.	PUNCT
ftr-350	481	1	see	see	VERB
ftr-350	481	2	,	,	PUNCT
ftr-350	481	3	e.g.	e.g.	ADV
ftr-350	481	4	,	,	PUNCT
ftr-350	481	5	2001	2001	NUM
ftr-350	481	6	u.s.–uk	u.s.–uk	ADJ
ftr-350	481	7	convention	convention	NOUN
ftr-350	481	8	,	,	PUNCT
ftr-350	481	9	supra	supra	PROPN
ftr-350	481	10	note	note	PROPN
ftr-350	481	11	46	46	NUM
ftr-350	481	12	,	,	PUNCT
ftr-350	481	13	at	at	ADP
ftr-350	481	14	art	art	NOUN
ftr-350	481	15	.	.	PUNCT
ftr-350	482	1	4	4	NUM
ftr-350	482	2	,	,	PUNCT
ftr-350	482	3	para	para	NOUN
ftr-350	482	4	.	.	PUNCT
ftr-350	483	1	2	2	NUM
ftr-350	483	2	.	.	NUM
ftr-350	483	3	2012	2012	NUM
ftr-350	483	4	]	]	PUNCT
ftr-350	483	5	retirement	retirement	NOUN
ftr-350	483	6	distributions	distribution	NOUN
ftr-350	483	7	to	to	ADP
ftr-350	483	8	foreign	foreign	ADJ
ftr-350	483	9	nationals	national	NOUN
ftr-350	483	10	791	791	NUM
ftr-350	483	11	united	united	ADJ
ftr-350	483	12	states	state	NOUN
ftr-350	483	13	either	either	CCONJ
ftr-350	483	14	eliminate	eliminate	VERB
ftr-350	483	15	or	or	CCONJ
ftr-350	483	16	reduce	reduce	VERB
ftr-350	483	17	the	the	DET
ftr-350	483	18	rate	rate	NOUN
ftr-350	483	19	of	of	ADP
ftr-350	483	20	u.s	u.s	PROPN
ftr-350	483	21	.	.	PROPN
ftr-350	483	22	tax	tax	NOUN
ftr-350	483	23	imposed	impose	VERB
ftr-350	483	24	on	on	ADP
ftr-350	483	25	private	private	ADJ
ftr-350	483	26	68	68	NUM
ftr-350	483	27	pension	pension	NOUN
ftr-350	483	28	distributions	distribution	NOUN
ftr-350	483	29	made	make	VERB
ftr-350	483	30	to	to	ADP
ftr-350	483	31	a	a	DET
ftr-350	483	32	treaty	treaty	NOUN
ftr-350	483	33	resident	resident	NOUN
ftr-350	483	34	.	.	PUNCT
ftr-350	484	1	whether	whether	SCONJ
ftr-350	484	2	a	a	DET
ftr-350	484	3	payment	payment	NOUN
ftr-350	484	4	is	be	AUX
ftr-350	484	5	a	a	DET
ftr-350	484	6	―pension	―pension	NOUN
ftr-350	484	7	distribution‖	distribution‖	NOUN
ftr-350	484	8	depends	depend	VERB
ftr-350	484	9	upon	upon	SCONJ
ftr-350	484	10	the	the	DET
ftr-350	484	11	terms	term	NOUN
ftr-350	484	12	of	of	ADP
ftr-350	484	13	the	the	DET
ftr-350	484	14	particular	particular	ADJ
ftr-350	484	15	treaty	treaty	NOUN
ftr-350	484	16	.	.	PUNCT
ftr-350	485	1	69	69	NUM
ftr-350	485	2	a	a	DET
ftr-350	485	3	separate	separate	ADJ
ftr-350	485	4	treaty	treaty	NOUN
ftr-350	485	5	exemption	exemption	NOUN
ftr-350	485	6	may	may	AUX
ftr-350	485	7	be	be	AUX
ftr-350	485	8	provided	provide	VERB
ftr-350	485	9	for	for	ADP
ftr-350	485	10	annuities	annuity	NOUN
ftr-350	485	11	(	(	PUNCT
ftr-350	485	12	paid	pay	VERB
ftr-350	485	13	in	in	ADP
ftr-350	485	14	return	return	NOUN
ftr-350	485	15	for	for	ADP
ftr-350	485	16	consideration	consideration	NOUN
ftr-350	485	17	other	other	ADJ
ftr-350	485	18	than	than	ADP
ftr-350	485	19	for	for	ADP
ftr-350	485	20	services	service	NOUN
ftr-350	485	21	rendered	render	VERB
ftr-350	485	22	)	)	PUNCT
ftr-350	485	23	.	.	PUNCT
ftr-350	486	1	70	70	NUM
ftr-350	486	2	67	67	NUM
ftr-350	486	3	.	.	PUNCT
ftr-350	487	1	see	see	VERB
ftr-350	487	2	i.r.s	i.r.s	PROPN
ftr-350	487	3	.	.	PUNCT
ftr-350	487	4	,	,	PUNCT
ftr-350	487	5	publication	publication	NOUN
ftr-350	487	6	515	515	NUM
ftr-350	487	7	,	,	PUNCT
ftr-350	487	8	supra	supra	PROPN
ftr-350	487	9	note	note	NOUN
ftr-350	487	10	63	63	NUM
ftr-350	487	11	,	,	PUNCT
ftr-350	487	12	at	at	ADP
ftr-350	487	13	38–41	38–41	NUM
ftr-350	487	14	(	(	PUNCT
ftr-350	487	15	table	table	NOUN
ftr-350	487	16	1	1	NUM
ftr-350	487	17	)	)	PUNCT
ftr-350	487	18	.	.	PUNCT
ftr-350	488	1	see	see	VERB
ftr-350	488	2	generally	generally	ADV
ftr-350	488	3	thomas	thomas	PROPN
ftr-350	488	4	st.g	st.g	PROPN
ftr-350	488	5	.	.	PUNCT
ftr-350	489	1	bissell	bissell	PROPN
ftr-350	489	2	,	,	PUNCT
ftr-350	489	3	u.s	u.s	PROPN
ftr-350	489	4	.	.	PROPN
ftr-350	489	5	income	income	NOUN
ftr-350	489	6	taxation	taxation	NOUN
ftr-350	489	7	of	of	ADP
ftr-350	489	8	nonresident	nonresident	ADJ
ftr-350	489	9	alien	alien	ADJ
ftr-350	489	10	individuals	individual	NOUN
ftr-350	489	11	,	,	PUNCT
ftr-350	489	12	907	907	NUM
ftr-350	489	13	tax	tax	NOUN
ftr-350	489	14	mgmt	mgmt	NOUN
ftr-350	489	15	.	.	PUNCT
ftr-350	490	1	(	(	PUNCT
ftr-350	490	2	bna	bna	PROPN
ftr-350	490	3	)	)	PUNCT
ftr-350	490	4	;	;	PUNCT
ftr-350	490	5	david	david	PROPN
ftr-350	490	6	s.	s.	PROPN
ftr-350	490	7	foster	foster	PROPN
ftr-350	490	8	,	,	PUNCT
ftr-350	490	9	treaty	treaty	NOUN
ftr-350	490	10	issues	issue	NOUN
ftr-350	490	11	in	in	ADP
ftr-350	490	12	cross	cross	ADJ
ftr-350	490	13	–	–	PUNCT
ftr-350	490	14	border	border	ADJ
ftr-350	490	15	retirement	retirement	NOUN
ftr-350	490	16	benefits	benefit	NOUN
ftr-350	490	17	,	,	PUNCT
ftr-350	490	18	56	56	NUM
ftr-350	490	19	n.y	n.y	PROPN
ftr-350	490	20	.	.	PROPN
ftr-350	490	21	u.	u.	PROPN
ftr-350	490	22	ann	ann	PROPN
ftr-350	490	23	.	.	PROPN
ftr-350	490	24	inst	inst	PROPN
ftr-350	490	25	.	.	PUNCT
ftr-350	491	1	on	on	ADP
ftr-350	491	2	fed	fed	PROPN
ftr-350	491	3	.	.	PUNCT
ftr-350	492	1	tax‟n	tax‟n	X
ftr-350	492	2	14	14	NUM
ftr-350	492	3	,	,	PUNCT
ftr-350	492	4	§	§	PROPN
ftr-350	492	5	14.05	14.05	NUM
ftr-350	492	6	(	(	PUNCT
ftr-350	492	7	1998	1998	NUM
ftr-350	492	8	)	)	PUNCT
ftr-350	492	9	;	;	PUNCT
ftr-350	492	10	hall	hall	NOUN
ftr-350	492	11	,	,	PUNCT
ftr-350	492	12	supra	supra	PROPN
ftr-350	492	13	note	note	PROPN
ftr-350	492	14	36	36	NUM
ftr-350	492	15	,	,	PUNCT
ftr-350	492	16	at	at	ADP
ftr-350	492	17	a-81	a-81	NOUN
ftr-350	492	18	to	to	ADP
ftr-350	492	19	a-93	a-93	PROPN
ftr-350	492	20	;	;	PUNCT
ftr-350	492	21	ellis	ellis	PROPN
ftr-350	492	22	,	,	PUNCT
ftr-350	492	23	supra	supra	PROPN
ftr-350	492	24	note	note	PROPN
ftr-350	492	25	61	61	NUM
ftr-350	492	26	.	.	PUNCT
ftr-350	493	1	68	68	NUM
ftr-350	493	2	.	.	PUNCT
ftr-350	494	1	under	under	ADP
ftr-350	494	2	the	the	DET
ftr-350	494	3	2006	2006	NUM
ftr-350	494	4	u.s	u.s	PROPN
ftr-350	494	5	.	.	PROPN
ftr-350	494	6	model	model	PROPN
ftr-350	494	7	treaty	treaty	NOUN
ftr-350	494	8	―any	―any	PROPN
ftr-350	494	9	pension	pension	NOUN
ftr-350	494	10	and	and	CCONJ
ftr-350	494	11	other	other	ADJ
ftr-350	494	12	similar	similar	ADJ
ftr-350	494	13	remuneration	remuneration	NOUN
ftr-350	494	14	paid	pay	VERB
ftr-350	494	15	by	by	ADP
ftr-350	494	16	,	,	PUNCT
ftr-350	494	17	or	or	CCONJ
ftr-350	494	18	out	out	ADP
ftr-350	494	19	of	of	ADP
ftr-350	494	20	funds	fund	NOUN
ftr-350	494	21	created	create	VERB
ftr-350	494	22	by	by	ADP
ftr-350	494	23	,	,	PUNCT
ftr-350	494	24	a	a	DET
ftr-350	494	25	contracting	contracting	NOUN
ftr-350	494	26	state	state	NOUN
ftr-350	494	27	or	or	CCONJ
ftr-350	494	28	a	a	DET
ftr-350	494	29	political	political	ADJ
ftr-350	494	30	subdivision	subdivision	NOUN
ftr-350	494	31	or	or	CCONJ
ftr-350	494	32	a	a	DET
ftr-350	494	33	local	local	ADJ
ftr-350	494	34	authority	authority	NOUN
ftr-350	494	35	thereof	thereof	ADV
ftr-350	494	36	to	to	ADP
ftr-350	494	37	an	an	DET
ftr-350	494	38	individual	individual	NOUN
ftr-350	494	39	in	in	ADP
ftr-350	494	40	respect	respect	NOUN
ftr-350	494	41	of	of	ADP
ftr-350	494	42	services	service	NOUN
ftr-350	494	43	rendered	render	VERB
ftr-350	494	44	to	to	ADP
ftr-350	494	45	that	that	DET
ftr-350	494	46	state	state	NOUN
ftr-350	494	47	or	or	CCONJ
ftr-350	494	48	subdivision	subdivision	NOUN
ftr-350	494	49	or	or	CCONJ
ftr-350	494	50	authority	authority	NOUN
ftr-350	494	51	.	.	PUNCT
ftr-350	494	52	.	.	PUNCT
ftr-350	495	1	.‖	.‖	PROPN
ftr-350	495	2	is	be	AUX
ftr-350	495	3	taxable	taxable	ADJ
ftr-350	495	4	only	only	ADV
ftr-350	495	5	by	by	ADP
ftr-350	495	6	that	that	DET
ftr-350	495	7	state	state	NOUN
ftr-350	495	8	,	,	PUNCT
ftr-350	495	9	except	except	SCONJ
ftr-350	495	10	that	that	PRON
ftr-350	495	11	source	source	NOUN
ftr-350	495	12	country	country	NOUN
ftr-350	495	13	taxation	taxation	NOUN
ftr-350	495	14	is	be	AUX
ftr-350	495	15	not	not	PART
ftr-350	495	16	allowed	allow	VERB
ftr-350	495	17	if	if	SCONJ
ftr-350	495	18	the	the	DET
ftr-350	495	19	―individual	―individual	ADJ
ftr-350	495	20	is	be	AUX
ftr-350	495	21	a	a	DET
ftr-350	495	22	resident	resident	NOUN
ftr-350	495	23	of	of	ADP
ftr-350	495	24	,	,	PUNCT
ftr-350	495	25	and	and	CCONJ
ftr-350	495	26	a	a	DET
ftr-350	495	27	national	national	ADJ
ftr-350	495	28	of	of	ADP
ftr-350	495	29	,	,	PUNCT
ftr-350	495	30	[	[	X
ftr-350	495	31	the	the	DET
ftr-350	495	32	other	other	ADJ
ftr-350	495	33	]	]	PUNCT
ftr-350	495	34	state.‖	state.‖	PROPN
ftr-350	495	35	2006	2006	NUM
ftr-350	495	36	u.s	u.s	PROPN
ftr-350	495	37	.	.	PROPN
ftr-350	495	38	model	model	PROPN
ftr-350	495	39	treaty	treaty	PROPN
ftr-350	495	40	,	,	PUNCT
ftr-350	495	41	supra	supra	PROPN
ftr-350	495	42	note	note	PROPN
ftr-350	495	43	46	46	NUM
ftr-350	495	44	,	,	PUNCT
ftr-350	495	45	at	at	ADP
ftr-350	495	46	art	art	NOUN
ftr-350	495	47	.	.	PUNCT
ftr-350	496	1	19	19	NUM
ftr-350	496	2	,	,	PUNCT
ftr-350	496	3	para	para	NOUN
ftr-350	496	4	.	.	PUNCT
ftr-350	497	1	2	2	X
ftr-350	497	2	.	.	X
ftr-350	497	3	however	however	ADV
ftr-350	497	4	,	,	PUNCT
ftr-350	497	5	article	article	NOUN
ftr-350	497	6	17	17	NUM
ftr-350	497	7	(	(	PUNCT
ftr-350	497	8	private	private	ADJ
ftr-350	497	9	pensions	pension	NOUN
ftr-350	497	10	)	)	PUNCT
ftr-350	497	11	applies	apply	VERB
ftr-350	497	12	to	to	ADP
ftr-350	497	13	a	a	DET
ftr-350	497	14	pension	pension	NOUN
ftr-350	497	15	in	in	ADP
ftr-350	497	16	respect	respect	NOUN
ftr-350	497	17	of	of	ADP
ftr-350	497	18	services	service	NOUN
ftr-350	497	19	rendered	render	VERB
ftr-350	497	20	in	in	ADP
ftr-350	497	21	connection	connection	NOUN
ftr-350	497	22	with	with	ADP
ftr-350	497	23	a	a	DET
ftr-350	497	24	business	business	NOUN
ftr-350	497	25	carried	carry	VERB
ftr-350	497	26	on	on	ADP
ftr-350	497	27	by	by	ADP
ftr-350	497	28	a	a	DET
ftr-350	497	29	contracting	contracting	NOUN
ftr-350	497	30	state	state	NOUN
ftr-350	497	31	or	or	CCONJ
ftr-350	497	32	a	a	DET
ftr-350	497	33	political	political	ADJ
ftr-350	497	34	subdivision	subdivision	NOUN
ftr-350	497	35	or	or	CCONJ
ftr-350	497	36	a	a	DET
ftr-350	497	37	local	local	ADJ
ftr-350	497	38	authority	authority	NOUN
ftr-350	497	39	thereof	thereof	ADV
ftr-350	497	40	.	.	PUNCT
ftr-350	498	1	see	see	VERB
ftr-350	498	2	i.r.s	i.r.s	PROPN
ftr-350	498	3	.	.	PUNCT
ftr-350	498	4	,	,	PUNCT
ftr-350	498	5	publication	publication	NOUN
ftr-350	498	6	901	901	NUM
ftr-350	498	7	,	,	PUNCT
ftr-350	498	8	u.s	u.s	PROPN
ftr-350	498	9	.	.	PROPN
ftr-350	498	10	tax	tax	NOUN
ftr-350	498	11	treaties	treaty	NOUN
ftr-350	498	12	,	,	PUNCT
ftr-350	498	13	at	at	ADP
ftr-350	498	14	34–35	34–35	NUM
ftr-350	498	15	,	,	PUNCT
ftr-350	498	16	http://www.irs.gov/pub/irs-pdf/p901.pdf	http://www.irs.gov/pub/irs-pdf/p901.pdf	PROPN
ftr-350	498	17	(	(	PUNCT
ftr-350	498	18	table	table	NOUN
ftr-350	498	19	1	1	NUM
ftr-350	498	20	,	,	PUNCT
ftr-350	498	21	indicating	indicate	VERB
ftr-350	498	22	with	with	ADP
ftr-350	498	23	the	the	DET
ftr-350	498	24	letter	letter	NOUN
ftr-350	498	25	―d‖	―d‖	VERB
ftr-350	498	26	the	the	DET
ftr-350	498	27	countries	country	NOUN
ftr-350	498	28	that	that	PRON
ftr-350	498	29	permit	permit	VERB
ftr-350	498	30	full	full	ADJ
ftr-350	498	31	taxation	taxation	NOUN
ftr-350	498	32	by	by	ADP
ftr-350	498	33	the	the	DET
ftr-350	498	34	source	source	NOUN
ftr-350	498	35	country	country	NOUN
ftr-350	498	36	of	of	ADP
ftr-350	498	37	u.s	u.s	PROPN
ftr-350	498	38	.	.	PROPN
ftr-350	498	39	government	government	NOUN
ftr-350	498	40	(	(	PUNCT
ftr-350	498	41	federal	federal	ADJ
ftr-350	498	42	,	,	PUNCT
ftr-350	498	43	state	state	NOUN
ftr-350	498	44	,	,	PUNCT
ftr-350	498	45	or	or	CCONJ
ftr-350	498	46	local	local	ADJ
ftr-350	498	47	)	)	PUNCT
ftr-350	498	48	pensions	pension	NOUN
ftr-350	498	49	and	and	CCONJ
ftr-350	498	50	annuities	annuity	NOUN
ftr-350	498	51	)	)	PUNCT
ftr-350	498	52	.	.	PUNCT
ftr-350	499	1	footnote	footnote	VERB
ftr-350	499	2	―d‖	―d‖	PROPN
ftr-350	499	3	also	also	ADV
ftr-350	499	4	lists	list	VERB
ftr-350	499	5	countries	country	NOUN
ftr-350	499	6	that	that	PRON
ftr-350	499	7	bar	bar	NOUN
ftr-350	499	8	u.s	u.s	PROPN
ftr-350	499	9	.	.	PROPN
ftr-350	499	10	taxation	taxation	NOUN
ftr-350	499	11	if	if	SCONJ
ftr-350	499	12	the	the	DET
ftr-350	499	13	individual	individual	NOUN
ftr-350	499	14	is	be	AUX
ftr-350	499	15	a	a	DET
ftr-350	499	16	resident	resident	NOUN
ftr-350	499	17	of	of	ADP
ftr-350	499	18	,	,	PUNCT
ftr-350	499	19	and	and	CCONJ
ftr-350	499	20	a	a	DET
ftr-350	499	21	national	national	NOUN
ftr-350	499	22	of	of	ADP
ftr-350	499	23	(	(	PUNCT
ftr-350	499	24	or	or	CCONJ
ftr-350	499	25	in	in	ADP
ftr-350	499	26	some	some	DET
ftr-350	499	27	cases	case	NOUN
ftr-350	499	28	,	,	PUNCT
ftr-350	499	29	a	a	DET
ftr-350	499	30	citizen	citizen	NOUN
ftr-350	499	31	of	of	ADP
ftr-350	499	32	)	)	PUNCT
ftr-350	499	33	,	,	PUNCT
ftr-350	499	34	that	that	DET
ftr-350	499	35	country	country	NOUN
ftr-350	499	36	.	.	PUNCT
ftr-350	500	1	i	i	PRON
ftr-350	500	2	d.	d.	PROPN
ftr-350	500	3	at	at	ADP
ftr-350	500	4	37	37	NUM
ftr-350	500	5	.	.	PUNCT
ftr-350	500	6	69	69	NUM
ftr-350	500	7	.	.	PUNCT
ftr-350	501	1	as	as	SCONJ
ftr-350	501	2	reported	report	VERB
ftr-350	501	3	by	by	ADP
ftr-350	501	4	lee	lee	PROPN
ftr-350	501	5	sheppard	sheppard	PROPN
ftr-350	501	6	,	,	PUNCT
ftr-350	501	7	the	the	DET
ftr-350	501	8	treasury	treasury	NOUN
ftr-350	501	9	deputy	deputy	NOUN
ftr-350	501	10	international	international	ADJ
ftr-350	501	11	tax	tax	NOUN
ftr-350	501	12	counsel	counsel	NOUN
ftr-350	501	13	for	for	ADP
ftr-350	501	14	treaty	treaty	NOUN
ftr-350	501	15	affairs	affair	NOUN
ftr-350	501	16	explained	explain	VERB
ftr-350	501	17	,	,	PUNCT
ftr-350	501	18	at	at	ADP
ftr-350	501	19	a	a	DET
ftr-350	501	20	june	june	PROPN
ftr-350	501	21	19	19	NUM
ftr-350	501	22	,	,	PUNCT
ftr-350	501	23	2007	2007	NUM
ftr-350	501	24	,	,	PUNCT
ftr-350	501	25	meeting	meeting	NOUN
ftr-350	501	26	,	,	PUNCT
ftr-350	501	27	that	that	SCONJ
ftr-350	501	28	the	the	DET
ftr-350	501	29	technical	technical	ADJ
ftr-350	501	30	explanation	explanation	NOUN
ftr-350	501	31	of	of	ADP
ftr-350	501	32	the	the	DET
ftr-350	501	33	2006	2006	NUM
ftr-350	501	34	u.s	u.s	PROPN
ftr-350	501	35	.	.	PROPN
ftr-350	501	36	model	model	PROPN
ftr-350	501	37	treaty	treaty	NOUN
ftr-350	501	38	was	be	AUX
ftr-350	501	39	“	"	PUNCT
ftr-350	501	40	meant	mean	VERB
ftr-350	501	41	for	for	ADP
ftr-350	501	42	use	use	NOUN
ftr-350	501	43	by	by	ADP
ftr-350	501	44	treaty	treaty	NOUN
ftr-350	501	45	negotiators	negotiator	NOUN
ftr-350	501	46	,	,	PUNCT
ftr-350	501	47	”	"	PUNCT
ftr-350	501	48	and	and	CCONJ
ftr-350	501	49	“	"	PUNCT
ftr-350	501	50	is	be	AUX
ftr-350	501	51	not	not	PART
ftr-350	501	52	meant	mean	VERB
ftr-350	501	53	as	as	ADP
ftr-350	501	54	guidance	guidance	NOUN
ftr-350	501	55	for	for	ADP
ftr-350	501	56	taxpayers	taxpayer	NOUN
ftr-350	501	57	.	.	PUNCT
ftr-350	501	58	”	"	PUNCT
ftr-350	502	1	lee	lee	PROPN
ftr-350	502	2	a.	a.	PROPN
ftr-350	502	3	sheppard	sheppard	PROPN
ftr-350	502	4	,	,	PUNCT
ftr-350	502	5	treasury	treasury	PROPN
ftr-350	502	6	official	official	NOUN
ftr-350	502	7	explains	explain	VERB
ftr-350	502	8	new	new	ADJ
ftr-350	502	9	model	model	NOUN
ftr-350	502	10	treaty	treaty	NOUN
ftr-350	502	11	,	,	PUNCT
ftr-350	502	12	115	115	NUM
ftr-350	502	13	tax	tax	NOUN
ftr-350	502	14	notes	note	NOUN
ftr-350	502	15	1249	1249	NUM
ftr-350	502	16	,	,	PUNCT
ftr-350	502	17	1249	1249	NUM
ftr-350	502	18	(	(	PUNCT
ftr-350	502	19	june	june	PROPN
ftr-350	502	20	25	25	NUM
ftr-350	502	21	,	,	PUNCT
ftr-350	502	22	2007	2007	NUM
ftr-350	502	23	)	)	PUNCT
ftr-350	502	24	.	.	PUNCT
ftr-350	503	1	sheppard	sheppard	PROPN
ftr-350	503	2	states	state	VERB
ftr-350	503	3	that	that	SCONJ
ftr-350	503	4	“	"	PUNCT
ftr-350	503	5	a	a	DET
ftr-350	503	6	treasury	treasury	PROPN
ftr-350	503	7	technical	technical	ADJ
ftr-350	503	8	explanation	explanation	NOUN
ftr-350	503	9	is	be	AUX
ftr-350	503	10	not	not	PART
ftr-350	503	11	legally	legally	ADV
ftr-350	503	12	binding	bind	VERB
ftr-350	503	13	,	,	PUNCT
ftr-350	503	14	though	though	ADV
ftr-350	503	15	,	,	PUNCT
ftr-350	503	16	as	as	SCONJ
ftr-350	503	17	the	the	DET
ftr-350	503	18	nysba	nysba	NOUN
ftr-350	503	19	pointed	point	VERB
ftr-350	503	20	out	out	ADP
ftr-350	503	21	,	,	PUNCT
ftr-350	503	22	the	the	DET
ftr-350	503	23	irs	irs	PROPN
ftr-350	503	24	sometimes	sometimes	ADV
ftr-350	503	25	cites	cite	VERB
ftr-350	503	26	it	it	PRON
ftr-350	503	27	in	in	ADP
ftr-350	503	28	interpreting	interpret	VERB
ftr-350	503	29	treaties	treaty	NOUN
ftr-350	503	30	.	.	PUNCT
ftr-350	503	31	”	"	PUNCT
ftr-350	504	1	i	i	PRON
ftr-350	504	2	d	d	PROPN
ftr-350	504	3	;	;	PUNCT
ftr-350	504	4	see	see	VERB
ftr-350	504	5	also	also	ADV
ftr-350	504	6	n.y	n.y	PROPN
ftr-350	504	7	.	.	PROPN
ftr-350	504	8	state	state	PROPN
ftr-350	504	9	bar	bar	PROPN
ftr-350	504	10	ass‟n	ass‟n	NUM
ftr-350	504	11	tax	tax	NOUN
ftr-350	504	12	section	section	NOUN
ftr-350	504	13	,	,	PUNCT
ftr-350	504	14	report	report	NOUN
ftr-350	504	15	on	on	ADP
ftr-350	504	16	the	the	DET
ftr-350	504	17	model	model	NOUN
ftr-350	504	18	income	income	NOUN
ftr-350	504	19	tax	tax	PROPN
ftr-350	504	20	convention	convention	NOUN
ftr-350	504	21	released	release	VERB
ftr-350	504	22	by	by	ADP
ftr-350	504	23	the	the	DET
ftr-350	504	24	treasury	treasury	NOUN
ftr-350	504	25	on	on	ADP
ftr-350	504	26	november	november	PROPN
ftr-350	504	27	15	15	NUM
ftr-350	504	28	,	,	PUNCT
ftr-350	504	29	2006	2006	NUM
ftr-350	504	30	,	,	PUNCT
ftr-350	504	31	at	at	ADP
ftr-350	504	32	3	3	NUM
ftr-350	504	33	nn.7–8	nn.7–8	X
ftr-350	504	34	(	(	PUNCT
ftr-350	504	35	2007	2007	NUM
ftr-350	504	36	)	)	PUNCT
ftr-350	505	1	[	[	X
ftr-350	505	2	hereinafter	hereinafter	NOUN
ftr-350	505	3	nysba	nysba	NOUN
ftr-350	505	4	report	report	NOUN
ftr-350	505	5	]	]	X
ftr-350	505	6	.	.	PUNCT
ftr-350	506	1	70	70	NUM
ftr-350	506	2	.	.	X
ftr-350	507	1	see	see	VERB
ftr-350	507	2	infra	infra	NOUN
ftr-350	507	3	note	note	VERB
ftr-350	507	4	72	72	NUM
ftr-350	507	5	for	for	ADP
ftr-350	507	6	2006	2006	NUM
ftr-350	507	7	u.s	u.s	PROPN
ftr-350	507	8	.	.	PROPN
ftr-350	507	9	model	model	PROPN
ftr-350	507	10	treaty	treaty	PROPN
ftr-350	507	11	;	;	PUNCT
ftr-350	507	12	see	see	VERB
ftr-350	507	13	also	also	ADV
ftr-350	507	14	i.r.s	i.r.s	NOUN
ftr-350	507	15	.	.	PUNCT
ftr-350	508	1	priv	priv	PROPN
ftr-350	508	2	.	.	PUNCT
ftr-350	509	1	ltr	ltr	PROPN
ftr-350	509	2	.	.	PUNCT
ftr-350	509	3	rul	rul	PROPN
ftr-350	509	4	.	.	PUNCT
ftr-350	510	1	87	87	NUM
ftr-350	510	2	-	-	SYM
ftr-350	510	3	17	17	NUM
ftr-350	510	4	-	-	SYM
ftr-350	510	5	046	046	NUM
ftr-350	510	6	(	(	PUNCT
ftr-350	510	7	jan	jan	PROPN
ftr-350	510	8	.	.	PROPN
ftr-350	510	9	27	27	NUM
ftr-350	510	10	,	,	PUNCT
ftr-350	510	11	1987	1987	NUM
ftr-350	510	12	)	)	PUNCT
ftr-350	510	13	(	(	PUNCT
ftr-350	510	14	annuity	annuity	NOUN
ftr-350	510	15	option	option	NOUN
ftr-350	510	16	distributions	distribution	NOUN
ftr-350	510	17	from	from	ADP
ftr-350	510	18	a	a	DET
ftr-350	510	19	qualified	qualified	ADJ
ftr-350	510	20	employee	employee	NOUN
ftr-350	510	21	trust	trust	NOUN
ftr-350	510	22	were	be	AUX
ftr-350	510	23	pensions	pension	NOUN
ftr-350	510	24	under	under	ADP
ftr-350	510	25	the	the	DET
ftr-350	510	26	old	old	ADJ
ftr-350	510	27	u.s.-u.k	u.s.-u.k	PROPN
ftr-350	510	28	.	.	PROPN
ftr-350	510	29	treaty	treaty	NOUN
ftr-350	510	30	.	.	PUNCT
ftr-350	510	31	)	)	PUNCT
ftr-350	511	1	for	for	ADP
ftr-350	511	2	example	example	NOUN
ftr-350	511	3	,	,	PUNCT
ftr-350	511	4	under	under	ADP
ftr-350	511	5	the	the	DET
ftr-350	511	6	u.s.–south	u.s.–south	PROPN
ftr-350	511	7	africa	africa	PROPN
ftr-350	511	8	treaty	treaty	NOUN
ftr-350	511	9	whereas	whereas	SCONJ
ftr-350	511	10	a	a	DET
ftr-350	511	11	pension	pension	NOUN
ftr-350	511	12	is	be	AUX
ftr-350	511	13	taxable	taxable	ADJ
ftr-350	511	14	at	at	ADP
ftr-350	511	15	the	the	DET
ftr-350	511	16	reduced	reduce	VERB
ftr-350	511	17	rate	rate	NOUN
ftr-350	511	18	of	of	ADP
ftr-350	511	19	15	15	NUM
ftr-350	511	20	percent	percent	NOUN
ftr-350	511	21	,	,	PUNCT
ftr-350	511	22	a	a	DET
ftr-350	511	23	separate	separate	ADJ
ftr-350	511	24	rule	rule	NOUN
ftr-350	511	25	is	be	AUX
ftr-350	511	26	provided	provide	VERB
ftr-350	511	27	for	for	ADP
ftr-350	511	28	annuities	annuity	NOUN
ftr-350	511	29	(	(	PUNCT
ftr-350	511	30	obtained	obtain	VERB
ftr-350	511	31	for	for	ADP
ftr-350	511	32	consideration	consideration	NOUN
ftr-350	511	33	other	other	ADJ
ftr-350	511	34	than	than	ADP
ftr-350	511	35	for	for	ADP
ftr-350	511	36	services	service	NOUN
ftr-350	511	37	rendered	render	VERB
ftr-350	511	38	)	)	PUNCT
ftr-350	511	39	.	.	PUNCT
ftr-350	512	1	convention	convention	NOUN
ftr-350	512	2	between	between	ADP
ftr-350	512	3	the	the	DET
ftr-350	512	4	government	government	NOUN
ftr-350	512	5	of	of	ADP
ftr-350	512	6	the	the	DET
ftr-350	512	7	united	united	PROPN
ftr-350	512	8	states	states	PROPN
ftr-350	512	9	of	of	ADP
ftr-350	512	10	america	america	PROPN
ftr-350	512	11	and	and	CCONJ
ftr-350	512	12	the	the	DET
ftr-350	512	13	republic	republic	NOUN
ftr-350	512	14	of	of	ADP
ftr-350	512	15	south	south	PROPN
ftr-350	512	16	africa	africa	PROPN
ftr-350	512	17	for	for	ADP
ftr-350	512	18	the	the	DET
ftr-350	512	19	avoidance	avoidance	NOUN
ftr-350	512	20	of	of	ADP
ftr-350	512	21	double	double	ADJ
ftr-350	512	22	taxation	taxation	NOUN
ftr-350	512	23	and	and	CCONJ
ftr-350	512	24	the	the	DET
ftr-350	512	25	prevention	prevention	NOUN
ftr-350	512	26	of	of	ADP
ftr-350	512	27	fiscal	fiscal	ADJ
ftr-350	512	28	evasion	evasion	NOUN
ftr-350	512	29	with	with	ADP
ftr-350	512	30	respect	respect	NOUN
ftr-350	512	31	to	to	ADP
ftr-350	512	32	taxes	taxis	NOUN
ftr-350	512	33	on	on	ADP
ftr-350	512	34	income	income	NOUN
ftr-350	512	35	and	and	CCONJ
ftr-350	512	36	capital	capital	NOUN
ftr-350	512	37	gains	gain	NOUN
ftr-350	512	38	,	,	PUNCT
ftr-350	512	39	feb	feb	PROPN
ftr-350	512	40	.	.	PROPN
ftr-350	512	41	17	17	NUM
ftr-350	512	42	,	,	PUNCT
ftr-350	512	43	1997	1997	NUM
ftr-350	512	44	,	,	PUNCT
ftr-350	512	45	art	art	NOUN
ftr-350	512	46	.	.	PUNCT
ftr-350	513	1	18	18	NUM
ftr-350	513	2	,	,	PUNCT
ftr-350	513	3	para	para	NOUN
ftr-350	513	4	.	.	PUNCT
ftr-350	514	1	1–3	1–3	NUM
ftr-350	515	1	[	[	X
ftr-350	515	2	hereinafter	hereinafter	NOUN
ftr-350	515	3	1997	1997	NUM
ftr-350	515	4	u.s.-south	u.s.-south	NOUN
ftr-350	515	5	africa	africa	PROPN
ftr-350	515	6	convention	convention	PROPN
ftr-350	515	7	]	]	PUNCT
ftr-350	515	8	,	,	PUNCT
ftr-350	515	9	http://www.irs.gov/pub/irs-trty/safrica.pdf	http://www.irs.gov/pub/irs-trty/safrica.pdf	PROPN
ftr-350	515	10	.	.	PUNCT
ftr-350	516	1	these	these	PRON
ftr-350	516	2	are	be	AUX
ftr-350	516	3	exempt	exempt	ADJ
ftr-350	516	4	from	from	ADP
ftr-350	516	5	source	source	NOUN
ftr-350	516	6	country	country	NOUN
ftr-350	516	7	tax	tax	NOUN
ftr-350	516	8	,	,	PUNCT
ftr-350	516	9	but	but	CCONJ
ftr-350	516	10	are	be	AUX
ftr-350	516	11	fully	fully	ADV
ftr-350	516	12	taxable	taxable	ADJ
ftr-350	516	13	if	if	SCONJ
ftr-350	516	14	purchased	purchase	VERB
ftr-350	516	15	in	in	ADP
ftr-350	516	16	the	the	DET
ftr-350	516	17	source	source	NOUN
ftr-350	516	18	country	country	NOUN
ftr-350	516	19	while	while	SCONJ
ftr-350	516	20	the	the	DET
ftr-350	516	21	individual	individual	NOUN
ftr-350	516	22	was	be	AUX
ftr-350	516	23	a	a	DET
ftr-350	516	24	resident	resident	NOUN
ftr-350	516	25	of	of	ADP
ftr-350	516	26	that	that	DET
ftr-350	516	27	country	country	NOUN
ftr-350	516	28	.	.	PUNCT
ftr-350	517	1	i	i	PRON
ftr-350	517	2	d.	d.	PROPN
ftr-350	517	3	art	art	PROPN
ftr-350	517	4	.	.	PUNCT
ftr-350	518	1	18	18	NUM
ftr-350	518	2	,	,	PUNCT
ftr-350	518	3	para	para	NOUN
ftr-350	518	4	.	.	PUNCT
ftr-350	519	1	3	3	X
ftr-350	519	2	.	.	X
ftr-350	520	1	under	under	ADP
ftr-350	520	2	the	the	DET
ftr-350	520	3	treaty	treaty	NOUN
ftr-350	520	4	with	with	ADP
ftr-350	520	5	792	792	NUM
ftr-350	520	6	florida	florida	PROPN
ftr-350	520	7	tax	tax	NOUN
ftr-350	520	8	review	review	NOUN
ftr-350	521	1	[	[	X
ftr-350	521	2	vol	vol	NOUN
ftr-350	521	3	.	.	PUNCT
ftr-350	521	4	11:10	11:10	NUM
ftr-350	521	5	the	the	DET
ftr-350	521	6	2006	2006	NUM
ftr-350	521	7	u.s	u.s	PROPN
ftr-350	521	8	.	.	PROPN
ftr-350	521	9	model	model	PROPN
ftr-350	521	10	treaty	treaty	NOUN
ftr-350	521	11	exempts	exempt	VERB
ftr-350	521	12	pensions	pension	NOUN
ftr-350	521	13	71	71	NUM
ftr-350	521	14	as	as	ADV
ftr-350	521	15	well	well	ADV
ftr-350	521	16	as	as	ADP
ftr-350	521	17	annuities	annuity	NOUN
ftr-350	521	18	72	72	NUM
ftr-350	521	19	from	from	ADP
ftr-350	521	20	source	source	NOUN
ftr-350	521	21	country	country	NOUN
ftr-350	521	22	taxation	taxation	NOUN
ftr-350	521	23	.	.	PUNCT
ftr-350	522	1	the	the	DET
ftr-350	522	2	technical	technical	ADJ
ftr-350	522	3	explanation	explanation	NOUN
ftr-350	522	4	defines	define	VERB
ftr-350	522	5	pensions	pension	NOUN
ftr-350	522	6	as	as	ADP
ftr-350	522	7	including	include	VERB
ftr-350	522	8	both	both	CCONJ
ftr-350	522	9	periodic	periodic	ADJ
ftr-350	522	10	and	and	CCONJ
ftr-350	522	11	single	single	ADJ
ftr-350	522	12	sum	sum	NOUN
ftr-350	522	13	payments	payment	NOUN
ftr-350	522	14	from	from	ADP
ftr-350	522	15	qualified	qualified	ADJ
ftr-350	522	16	private	private	ADJ
ftr-350	522	17	retirement	retirement	NOUN
ftr-350	522	18	plans	plan	NOUN
ftr-350	522	19	.	.	PUNCT
ftr-350	523	1	73	73	NUM
ftr-350	523	2	by	by	ADP
ftr-350	523	3	contrast	contrast	NOUN
ftr-350	523	4	,	,	PUNCT
ftr-350	523	5	some	some	DET
ftr-350	523	6	u.s	u.s	PROPN
ftr-350	523	7	.	.	PROPN
ftr-350	523	8	treaties	treaty	NOUN
ftr-350	523	9	allow	allow	VERB
ftr-350	523	10	source	source	NOUN
ftr-350	523	11	the	the	DET
ftr-350	523	12	philippines	philippine	NOUN
ftr-350	523	13	,	,	PUNCT
ftr-350	523	14	annuities	annuity	NOUN
ftr-350	523	15	(	(	PUNCT
ftr-350	523	16	obtained	obtain	VERB
ftr-350	523	17	for	for	ADP
ftr-350	523	18	consideration	consideration	NOUN
ftr-350	523	19	other	other	ADJ
ftr-350	523	20	than	than	ADP
ftr-350	523	21	for	for	ADP
ftr-350	523	22	services	service	NOUN
ftr-350	523	23	rendered	render	VERB
ftr-350	523	24	)	)	PUNCT
ftr-350	523	25	are	be	AUX
ftr-350	523	26	exempt	exempt	ADJ
ftr-350	523	27	from	from	ADP
ftr-350	523	28	source	source	NOUN
ftr-350	523	29	country	country	NOUN
ftr-350	523	30	tax	tax	NOUN
ftr-350	523	31	,	,	PUNCT
ftr-350	523	32	but	but	CCONJ
ftr-350	523	33	pensions	pension	NOUN
ftr-350	523	34	are	be	AUX
ftr-350	523	35	not	not	PART
ftr-350	523	36	exempt	exempt	ADJ
ftr-350	523	37	from	from	ADP
ftr-350	523	38	tax	tax	NOUN
ftr-350	523	39	in	in	ADP
ftr-350	523	40	the	the	DET
ftr-350	523	41	country	country	NOUN
ftr-350	523	42	where	where	SCONJ
ftr-350	523	43	services	service	NOUN
ftr-350	523	44	were	be	AUX
ftr-350	523	45	rendered	render	VERB
ftr-350	523	46	.	.	PUNCT
ftr-350	524	1	convention	convention	NOUN
ftr-350	524	2	between	between	ADP
ftr-350	524	3	the	the	DET
ftr-350	524	4	government	government	NOUN
ftr-350	524	5	of	of	ADP
ftr-350	524	6	the	the	DET
ftr-350	524	7	united	united	PROPN
ftr-350	524	8	states	states	PROPN
ftr-350	524	9	of	of	ADP
ftr-350	524	10	america	america	PROPN
ftr-350	524	11	and	and	CCONJ
ftr-350	524	12	the	the	DET
ftr-350	524	13	government	government	NOUN
ftr-350	524	14	of	of	ADP
ftr-350	524	15	the	the	DET
ftr-350	524	16	republic	republic	NOUN
ftr-350	524	17	of	of	ADP
ftr-350	524	18	the	the	DET
ftr-350	524	19	philippines	philippine	NOUN
ftr-350	524	20	with	with	ADP
ftr-350	524	21	respect	respect	NOUN
ftr-350	524	22	to	to	ADP
ftr-350	524	23	taxes	taxis	NOUN
ftr-350	524	24	on	on	ADP
ftr-350	524	25	income	income	NOUN
ftr-350	524	26	,	,	PUNCT
ftr-350	524	27	oct	oct	PROPN
ftr-350	524	28	.	.	PROPN
ftr-350	524	29	1	1	NUM
ftr-350	524	30	,	,	PUNCT
ftr-350	524	31	1976	1976	NUM
ftr-350	524	32	,	,	PUNCT
ftr-350	524	33	art	art	NOUN
ftr-350	524	34	.	.	PUNCT
ftr-350	525	1	18	18	NUM
ftr-350	525	2	,	,	PUNCT
ftr-350	525	3	para	para	NOUN
ftr-350	525	4	.	.	PROPN
ftr-350	526	1	1	1	NUM
ftr-350	526	2	,	,	PUNCT
ftr-350	526	3	4	4	NUM
ftr-350	526	4	,	,	PUNCT
ftr-350	526	5	5	5	NUM
ftr-350	527	1	[	[	SYM
ftr-350	527	2	hereinafter	hereinafter	NOUN
ftr-350	527	3	1976	1976	NUM
ftr-350	527	4	u.s.-philippines	u.s.-philippine	NOUN
ftr-350	527	5	convention	convention	PROPN
ftr-350	527	6	]	]	PUNCT
ftr-350	527	7	,	,	PUNCT
ftr-350	527	8	http://www.irs.gov/pub/irstrty/philip.pdf	http://www.irs.gov/pub/irstrty/philip.pdf	PROPN
ftr-350	527	9	.	.	PROPN
ftr-350	528	1	under	under	ADP
ftr-350	528	2	the	the	DET
ftr-350	528	3	treaty	treaty	NOUN
ftr-350	528	4	with	with	ADP
ftr-350	528	5	indonesia	indonesia	PROPN
ftr-350	528	6	,	,	PUNCT
ftr-350	528	7	pensions	pension	NOUN
ftr-350	528	8	may	may	AUX
ftr-350	528	9	be	be	AUX
ftr-350	528	10	taxed	tax	VERB
ftr-350	528	11	by	by	ADP
ftr-350	528	12	the	the	DET
ftr-350	528	13	source	source	NOUN
ftr-350	528	14	country	country	NOUN
ftr-350	528	15	at	at	ADP
ftr-350	528	16	a	a	DET
ftr-350	528	17	rate	rate	NOUN
ftr-350	528	18	of	of	ADP
ftr-350	528	19	15	15	NUM
ftr-350	528	20	percent	percent	NOUN
ftr-350	528	21	,	,	PUNCT
ftr-350	528	22	but	but	CCONJ
ftr-350	528	23	annuities	annuity	NOUN
ftr-350	528	24	(	(	PUNCT
ftr-350	528	25	other	other	ADJ
ftr-350	528	26	than	than	ADP
ftr-350	528	27	for	for	ADP
ftr-350	528	28	services	service	NOUN
ftr-350	528	29	rendered	render	VERB
ftr-350	528	30	)	)	PUNCT
ftr-350	528	31	are	be	AUX
ftr-350	528	32	exempt	exempt	ADJ
ftr-350	528	33	.	.	PUNCT
ftr-350	529	1	convention	convention	NOUN
ftr-350	529	2	between	between	ADP
ftr-350	529	3	the	the	DET
ftr-350	529	4	government	government	NOUN
ftr-350	529	5	of	of	ADP
ftr-350	529	6	the	the	DET
ftr-350	529	7	united	united	PROPN
ftr-350	529	8	states	states	PROPN
ftr-350	529	9	of	of	ADP
ftr-350	529	10	america	america	PROPN
ftr-350	529	11	and	and	CCONJ
ftr-350	529	12	the	the	DET
ftr-350	529	13	government	government	NOUN
ftr-350	529	14	of	of	ADP
ftr-350	529	15	the	the	DET
ftr-350	529	16	republic	republic	NOUN
ftr-350	529	17	of	of	ADP
ftr-350	529	18	indonesia	indonesia	PROPN
ftr-350	529	19	for	for	ADP
ftr-350	529	20	the	the	DET
ftr-350	529	21	avoidance	avoidance	NOUN
ftr-350	529	22	of	of	ADP
ftr-350	529	23	double	double	ADJ
ftr-350	529	24	taxation	taxation	NOUN
ftr-350	529	25	and	and	CCONJ
ftr-350	529	26	the	the	DET
ftr-350	529	27	prevention	prevention	NOUN
ftr-350	529	28	of	of	ADP
ftr-350	529	29	fiscal	fiscal	ADJ
ftr-350	529	30	evasion	evasion	NOUN
ftr-350	529	31	with	with	ADP
ftr-350	529	32	respect	respect	NOUN
ftr-350	529	33	to	to	ADP
ftr-350	529	34	taxes	taxis	NOUN
ftr-350	529	35	on	on	ADP
ftr-350	529	36	income	income	NOUN
ftr-350	529	37	,	,	PUNCT
ftr-350	529	38	july	july	PROPN
ftr-350	529	39	11	11	NUM
ftr-350	529	40	,	,	PUNCT
ftr-350	529	41	1988	1988	NUM
ftr-350	529	42	,	,	PUNCT
ftr-350	529	43	art	art	NOUN
ftr-350	529	44	.	.	PUNCT
ftr-350	530	1	21	21	NUM
ftr-350	530	2	,	,	PUNCT
ftr-350	530	3	para	para	NOUN
ftr-350	530	4	.	.	PUNCT
ftr-350	531	1	1–2	1–2	NUM
ftr-350	531	2	,	,	PUNCT
ftr-350	531	3	4–5	4–5	PROPN
ftr-350	531	4	[	[	X
ftr-350	531	5	hereinafter	hereinafter	NOUN
ftr-350	531	6	1988	1988	NUM
ftr-350	531	7	u.s.-indonesia	u.s.-indonesia	NOUN
ftr-350	531	8	convention	convention	PROPN
ftr-350	531	9	]	]	PUNCT
ftr-350	531	10	,	,	PUNCT
ftr-350	531	11	http://www.irs.gov/pub/irs-trty/indo.pdf	http://www.irs.gov/pub/irs-trty/indo.pdf	PROPN
ftr-350	531	12	.	.	PUNCT
ftr-350	532	1	in	in	ADP
ftr-350	532	2	the	the	DET
ftr-350	532	3	u.s.-denmark	u.s.-denmark	NOUN
ftr-350	532	4	treaty	treaty	PROPN
ftr-350	532	5	,	,	PUNCT
ftr-350	532	6	pensions	pension	NOUN
ftr-350	532	7	are	be	AUX
ftr-350	532	8	taxable	taxable	ADJ
ftr-350	532	9	by	by	ADP
ftr-350	532	10	the	the	DET
ftr-350	532	11	source	source	NOUN
ftr-350	532	12	country	country	NOUN
ftr-350	532	13	;	;	PUNCT
ftr-350	532	14	however	however	ADV
ftr-350	532	15	,	,	PUNCT
ftr-350	532	16	annuities	annuity	NOUN
ftr-350	532	17	(	(	PUNCT
ftr-350	532	18	other	other	ADJ
ftr-350	532	19	than	than	ADP
ftr-350	532	20	for	for	ADP
ftr-350	532	21	services	service	NOUN
ftr-350	532	22	rendered	render	VERB
ftr-350	532	23	)	)	PUNCT
ftr-350	532	24	are	be	AUX
ftr-350	532	25	exempt	exempt	ADJ
ftr-350	532	26	.	.	PUNCT
ftr-350	533	1	convention	convention	NOUN
ftr-350	533	2	between	between	ADP
ftr-350	533	3	the	the	DET
ftr-350	533	4	government	government	NOUN
ftr-350	533	5	of	of	ADP
ftr-350	533	6	the	the	DET
ftr-350	533	7	united	united	PROPN
ftr-350	533	8	states	states	PROPN
ftr-350	533	9	of	of	ADP
ftr-350	533	10	america	america	PROPN
ftr-350	533	11	and	and	CCONJ
ftr-350	533	12	the	the	DET
ftr-350	533	13	government	government	NOUN
ftr-350	533	14	of	of	ADP
ftr-350	533	15	the	the	DET
ftr-350	533	16	kingdom	kingdom	NOUN
ftr-350	533	17	of	of	ADP
ftr-350	533	18	denmark	denmark	NOUN
ftr-350	533	19	for	for	ADP
ftr-350	533	20	the	the	DET
ftr-350	533	21	avoidance	avoidance	NOUN
ftr-350	533	22	of	of	ADP
ftr-350	533	23	double	double	ADJ
ftr-350	533	24	taxation	taxation	NOUN
ftr-350	533	25	and	and	CCONJ
ftr-350	533	26	the	the	DET
ftr-350	533	27	prevention	prevention	NOUN
ftr-350	533	28	of	of	ADP
ftr-350	533	29	fiscal	fiscal	ADJ
ftr-350	533	30	evasion	evasion	NOUN
ftr-350	533	31	with	with	ADP
ftr-350	533	32	respect	respect	NOUN
ftr-350	533	33	to	to	ADP
ftr-350	533	34	taxes	taxis	NOUN
ftr-350	533	35	on	on	ADP
ftr-350	533	36	income	income	NOUN
ftr-350	533	37	,	,	PUNCT
ftr-350	533	38	aug	aug	PROPN
ftr-350	533	39	.	.	PROPN
ftr-350	533	40	19	19	NUM
ftr-350	533	41	,	,	PUNCT
ftr-350	533	42	1999	1999	NUM
ftr-350	533	43	,	,	PUNCT
ftr-350	533	44	art	art	NOUN
ftr-350	533	45	.	.	PUNCT
ftr-350	534	1	18	18	NUM
ftr-350	534	2	,	,	PUNCT
ftr-350	534	3	para	para	NOUN
ftr-350	534	4	.	.	PROPN
ftr-350	535	1	1	1	NUM
ftr-350	535	2	,	,	PUNCT
ftr-350	535	3	3	3	NUM
ftr-350	535	4	[	[	SYM
ftr-350	535	5	hereinafter	hereinafter	NOUN
ftr-350	535	6	1999	1999	NUM
ftr-350	535	7	u.s.-denmark	u.s.-denmark	PROPN
ftr-350	535	8	convention	convention	PROPN
ftr-350	535	9	]	]	PUNCT
ftr-350	535	10	,	,	PUNCT
ftr-350	535	11	http://www.irs.gov/pub/irs-trty/denmark2.pdf	http://www.irs.gov/pub/irs-trty/denmark2.pdf	PROPN
ftr-350	535	12	.	.	PUNCT
ftr-350	536	1	71	71	NUM
ftr-350	536	2	.	.	PUNCT
ftr-350	537	1	see	see	VERB
ftr-350	537	2	2006	2006	NUM
ftr-350	537	3	u.s	u.s	PROPN
ftr-350	537	4	.	.	PROPN
ftr-350	537	5	model	model	PROPN
ftr-350	537	6	treaty	treaty	PROPN
ftr-350	537	7	,	,	PUNCT
ftr-350	537	8	supra	supra	PROPN
ftr-350	537	9	note	note	PROPN
ftr-350	537	10	46	46	NUM
ftr-350	537	11	,	,	PUNCT
ftr-350	537	12	at	at	ADP
ftr-350	537	13	art	art	NOUN
ftr-350	537	14	.	.	PUNCT
ftr-350	538	1	17	17	NUM
ftr-350	538	2	,	,	PUNCT
ftr-350	538	3	para	para	NOUN
ftr-350	538	4	.	.	PROPN
ftr-350	538	5	1	1	NUM
ftr-350	538	6	,	,	PUNCT
ftr-350	538	7	providing	provide	VERB
ftr-350	538	8	that	that	SCONJ
ftr-350	538	9	“	"	PUNCT
ftr-350	538	10	[	[	X
ftr-350	538	11	p]ensions	p]ension	NOUN
ftr-350	538	12	and	and	CCONJ
ftr-350	538	13	other	other	ADJ
ftr-350	538	14	similar	similar	ADJ
ftr-350	538	15	remuneration	remuneration	NOUN
ftr-350	538	16	beneficially	beneficially	ADV
ftr-350	538	17	owned	own	VERB
ftr-350	538	18	by	by	ADP
ftr-350	538	19	a	a	DET
ftr-350	538	20	resident	resident	NOUN
ftr-350	538	21	of	of	ADP
ftr-350	538	22	a	a	DET
ftr-350	538	23	contracting	contracting	NOUN
ftr-350	538	24	state	state	NOUN
ftr-350	538	25	shall	shall	AUX
ftr-350	538	26	be	be	AUX
ftr-350	538	27	taxable	taxable	ADJ
ftr-350	538	28	only	only	ADV
ftr-350	538	29	in	in	ADP
ftr-350	538	30	that	that	DET
ftr-350	538	31	state	state	NOUN
ftr-350	538	32	.	.	PUNCT
ftr-350	538	33	”	"	PUNCT
ftr-350	539	1	72	72	NUM
ftr-350	539	2	.	.	PUNCT
ftr-350	540	1	under	under	ADP
ftr-350	540	2	the	the	DET
ftr-350	540	3	2006	2006	NUM
ftr-350	540	4	u.s	u.s	PROPN
ftr-350	540	5	.	.	PROPN
ftr-350	540	6	model	model	PROPN
ftr-350	540	7	treaty	treaty	PROPN
ftr-350	540	8	,	,	PUNCT
ftr-350	540	9	annuities	annuity	NOUN
ftr-350	540	10	are	be	AUX
ftr-350	540	11	exempted	exempt	VERB
ftr-350	540	12	from	from	ADP
ftr-350	540	13	source	source	NOUN
ftr-350	540	14	country	country	NOUN
ftr-350	540	15	taxation	taxation	NOUN
ftr-350	540	16	.	.	PUNCT
ftr-350	541	1	2006	2006	NUM
ftr-350	541	2	u.s	u.s	PROPN
ftr-350	541	3	.	.	PROPN
ftr-350	541	4	model	model	PROPN
ftr-350	541	5	treaty	treaty	PROPN
ftr-350	541	6	,	,	PUNCT
ftr-350	541	7	supra	supra	PROPN
ftr-350	541	8	note	note	PROPN
ftr-350	541	9	46	46	NUM
ftr-350	541	10	,	,	PUNCT
ftr-350	541	11	at	at	ADP
ftr-350	541	12	art	art	NOUN
ftr-350	541	13	.	.	PUNCT
ftr-350	542	1	17	17	NUM
ftr-350	542	2	,	,	PUNCT
ftr-350	542	3	para	para	NOUN
ftr-350	542	4	.	.	PUNCT
ftr-350	543	1	3	3	X
ftr-350	543	2	.	.	X
ftr-350	543	3	an	an	DET
ftr-350	543	4	annuity	annuity	NOUN
ftr-350	543	5	is	be	AUX
ftr-350	543	6	defined	define	VERB
ftr-350	543	7	as	as	ADP
ftr-350	543	8	“	"	PUNCT
ftr-350	543	9	a	a	DET
ftr-350	543	10	stated	state	VERB
ftr-350	543	11	sum	sum	NOUN
ftr-350	543	12	paid	pay	VERB
ftr-350	543	13	periodically	periodically	ADV
ftr-350	543	14	at	at	ADP
ftr-350	543	15	stated	state	VERB
ftr-350	543	16	times	time	NOUN
ftr-350	543	17	during	during	ADP
ftr-350	543	18	a	a	DET
ftr-350	543	19	specified	specified	ADJ
ftr-350	543	20	number	number	NOUN
ftr-350	543	21	of	of	ADP
ftr-350	543	22	years	year	NOUN
ftr-350	543	23	,	,	PUNCT
ftr-350	543	24	or	or	CCONJ
ftr-350	543	25	for	for	ADP
ftr-350	543	26	life	life	NOUN
ftr-350	543	27	,	,	PUNCT
ftr-350	543	28	under	under	ADP
ftr-350	543	29	an	an	DET
ftr-350	543	30	obligation	obligation	NOUN
ftr-350	543	31	to	to	PART
ftr-350	543	32	make	make	VERB
ftr-350	543	33	the	the	DET
ftr-350	543	34	payments	payment	NOUN
ftr-350	543	35	in	in	ADP
ftr-350	543	36	return	return	NOUN
ftr-350	543	37	for	for	ADP
ftr-350	543	38	adequate	adequate	ADJ
ftr-350	543	39	and	and	CCONJ
ftr-350	543	40	full	full	ADJ
ftr-350	543	41	consideration	consideration	NOUN
ftr-350	543	42	(	(	PUNCT
ftr-350	543	43	other	other	ADJ
ftr-350	543	44	than	than	ADP
ftr-350	543	45	services	service	NOUN
ftr-350	543	46	rendered	render	VERB
ftr-350	543	47	)	)	PUNCT
ftr-350	543	48	.	.	PUNCT
ftr-350	543	49	”	"	PUNCT
ftr-350	544	1	i	i	PRON
ftr-350	544	2	d.	d.	PROPN
ftr-350	544	3	the	the	DET
ftr-350	544	4	technical	technical	ADJ
ftr-350	544	5	explanation	explanation	NOUN
ftr-350	544	6	states	state	VERB
ftr-350	544	7	that	that	SCONJ
ftr-350	544	8	,	,	PUNCT
ftr-350	544	9	“	"	PUNCT
ftr-350	544	10	[	[	X
ftr-350	544	11	a]n	a]n	ADJ
ftr-350	544	12	annuity	annuity	NOUN
ftr-350	544	13	received	receive	VERB
ftr-350	544	14	in	in	ADP
ftr-350	544	15	consideration	consideration	NOUN
ftr-350	544	16	for	for	SCONJ
ftr-350	544	17	services	service	NOUN
ftr-350	544	18	rendered	render	VERB
ftr-350	544	19	would	would	AUX
ftr-350	544	20	be	be	AUX
ftr-350	544	21	treated	treat	VERB
ftr-350	544	22	as	as	ADP
ftr-350	544	23	either	either	DET
ftr-350	544	24	deferred	deferred	ADJ
ftr-350	544	25	compensation	compensation	NOUN
ftr-350	544	26	that	that	PRON
ftr-350	544	27	is	be	AUX
ftr-350	544	28	taxable	taxable	ADJ
ftr-350	544	29	in	in	ADP
ftr-350	544	30	accordance	accordance	NOUN
ftr-350	544	31	with	with	ADP
ftr-350	544	32	article	article	NOUN
ftr-350	544	33	14	14	NUM
ftr-350	544	34	.	.	PUNCT
ftr-350	544	35	.	.	PUNCT
ftr-350	545	1	.	.	PUNCT
ftr-350	546	1	or	or	CCONJ
ftr-350	546	2	a	a	DET
ftr-350	546	3	pension	pension	NOUN
ftr-350	546	4	that	that	PRON
ftr-350	546	5	is	be	AUX
ftr-350	546	6	subject	subject	ADJ
ftr-350	546	7	to	to	ADP
ftr-350	546	8	the	the	DET
ftr-350	546	9	rules	rule	NOUN
ftr-350	546	10	of	of	ADP
ftr-350	546	11	article	article	NOUN
ftr-350	546	12	17	17	NUM
ftr-350	546	13	.	.	PUNCT
ftr-350	546	14	”	"	PUNCT
ftr-350	547	1	u.s	u.s	PROPN
ftr-350	547	2	.	.	PROPN
ftr-350	547	3	dep‟t	dep‟t	NUM
ftr-350	547	4	of	of	ADP
ftr-350	547	5	the	the	DET
ftr-350	547	6	treasury	treasury	NOUN
ftr-350	547	7	,	,	PUNCT
ftr-350	547	8	technical	technical	ADJ
ftr-350	547	9	explanation	explanation	NOUN
ftr-350	547	10	to	to	ADP
ftr-350	547	11	the	the	DET
ftr-350	547	12	united	united	PROPN
ftr-350	547	13	states	states	PROPN
ftr-350	547	14	model	model	PROPN
ftr-350	547	15	income	income	PROPN
ftr-350	547	16	tax	tax	PROPN
ftr-350	547	17	convention	convention	PROPN
ftr-350	547	18	,	,	PUNCT
ftr-350	547	19	nov	nov	PROPN
ftr-350	547	20	.	.	PROPN
ftr-350	547	21	15	15	NUM
ftr-350	547	22	,	,	PUNCT
ftr-350	547	23	2006	2006	NUM
ftr-350	547	24	,	,	PUNCT
ftr-350	547	25	at	at	ADP
ftr-350	547	26	54	54	NUM
ftr-350	547	27	,	,	PUNCT
ftr-350	547	28	http://www.treasury.gov/presscenter/press-releases/documents/hp16802.pdf	http://www.treasury.gov/presscenter/press-releases/documents/hp16802.pdf	PROPN
ftr-350	547	29	.	.	PUNCT
ftr-350	548	1	see	see	VERB
ftr-350	548	2	i.r.s	i.r.s	NOUN
ftr-350	548	3	.	.	PUNCT
ftr-350	549	1	priv	priv	PROPN
ftr-350	549	2	.	.	PUNCT
ftr-350	550	1	ltr	ltr	PROPN
ftr-350	550	2	.	.	PUNCT
ftr-350	550	3	rul	rul	PROPN
ftr-350	550	4	.	.	PUNCT
ftr-350	551	1	87	87	NUM
ftr-350	551	2	-	-	SYM
ftr-350	551	3	17	17	NUM
ftr-350	551	4	-	-	PUNCT
ftr-350	551	5	046	046	NUM
ftr-350	551	6	,	,	PUNCT
ftr-350	551	7	supra	supra	PROPN
ftr-350	551	8	note	note	NOUN
ftr-350	551	9	70	70	NUM
ftr-350	551	10	(	(	PUNCT
ftr-350	551	11	old	old	ADJ
ftr-350	551	12	u.s.-u.k	u.s.-u.k	PROPN
ftr-350	551	13	.	.	PROPN
ftr-350	551	14	treaty	treaty	NOUN
ftr-350	551	15	)	)	PUNCT
ftr-350	551	16	.	.	PUNCT
ftr-350	552	1	73	73	NUM
ftr-350	552	2	.	.	PUNCT
ftr-350	553	1	in	in	ADP
ftr-350	553	2	the	the	DET
ftr-350	553	3	technical	technical	ADJ
ftr-350	553	4	explanation	explanation	NOUN
ftr-350	553	5	,	,	PUNCT
ftr-350	553	6	the	the	DET
ftr-350	553	7	treasury	treasury	NOUN
ftr-350	553	8	states	state	VERB
ftr-350	553	9	that	that	SCONJ
ftr-350	553	10	article	article	NOUN
ftr-350	553	11	17	17	NUM
ftr-350	553	12	refers	refer	VERB
ftr-350	553	13	to	to	ADP
ftr-350	553	14	“	"	PUNCT
ftr-350	553	15	distributions	distribution	NOUN
ftr-350	553	16	from	from	ADP
ftr-350	553	17	pensions	pension	NOUN
ftr-350	553	18	and	and	CCONJ
ftr-350	553	19	other	other	ADJ
ftr-350	553	20	similar	similar	ADJ
ftr-350	553	21	remuneration	remuneration	NOUN
ftr-350	553	22	.	.	PUNCT
ftr-350	553	23	.	.	PUNCT
ftr-350	553	24	.	.	PUNCT
ftr-350	554	1	in	in	ADP
ftr-350	554	2	consideration	consideration	NOUN
ftr-350	554	3	of	of	ADP
ftr-350	554	4	past	past	ADJ
ftr-350	554	5	employment	employment	NOUN
ftr-350	554	6	.	.	PUNCT
ftr-350	554	7	.	.	PUNCT
ftr-350	554	8	.	.	PUNCT
ftr-350	554	9	.	.	PUNCT
ftr-350	554	10	”	"	PUNCT
ftr-350	555	1	technical	technical	ADJ
ftr-350	555	2	explanation	explanation	NOUN
ftr-350	555	3	to	to	ADP
ftr-350	555	4	the	the	DET
ftr-350	555	5	2006	2006	NUM
ftr-350	555	6	u.s	u.s	PROPN
ftr-350	555	7	.	.	PROPN
ftr-350	555	8	model	model	PROPN
ftr-350	555	9	treaty	treaty	PROPN
ftr-350	555	10	,	,	PUNCT
ftr-350	555	11	supra	supra	PROPN
ftr-350	555	12	note	note	PROPN
ftr-350	555	13	72	72	NUM
ftr-350	555	14	,	,	PUNCT
ftr-350	555	15	at	at	ADP
ftr-350	555	16	54	54	NUM
ftr-350	555	17	.	.	PUNCT
ftr-350	556	1	it	it	PRON
ftr-350	556	2	states	state	VERB
ftr-350	556	3	that	that	SCONJ
ftr-350	556	4	“	"	PUNCT
ftr-350	556	5	[	[	X
ftr-350	556	6	t]he	t]he	ADJ
ftr-350	556	7	term	term	NOUN
ftr-350	556	8	„	„	PUNCT
ftr-350	556	9	pensions	pension	NOUN
ftr-350	556	10	and	and	CCONJ
ftr-350	556	11	other	other	ADJ
ftr-350	556	12	similar	similar	ADJ
ftr-350	556	13	remuneration‟	remuneration‟	NOUN
ftr-350	556	14	includes	include	VERB
ftr-350	556	15	both	both	CCONJ
ftr-350	556	16	periodic	periodic	ADJ
ftr-350	556	17	and	and	CCONJ
ftr-350	556	18	single	single	ADJ
ftr-350	556	19	sum	sum	NOUN
ftr-350	556	20	payments	payment	NOUN
ftr-350	556	21	.	.	PUNCT
ftr-350	556	22	”	"	PUNCT
ftr-350	557	1	i	i	PRON
ftr-350	557	2	d.	d.	VERB
ftr-350	557	3	it	it	PRON
ftr-350	557	4	further	far	ADV
ftr-350	557	5	explains	explain	VERB
ftr-350	557	6	that	that	SCONJ
ftr-350	557	7	the	the	DET
ftr-350	557	8	term	term	NOUN
ftr-350	557	9	is	be	AUX
ftr-350	557	10	intended	intend	VERB
ftr-350	557	11	to	to	PART
ftr-350	557	12	encompass	encompass	VERB
ftr-350	557	13	payments	payment	NOUN
ftr-350	557	14	made	make	VERB
ftr-350	557	15	by	by	ADP
ftr-350	557	16	qualified	qualified	ADJ
ftr-350	557	17	private	private	ADJ
ftr-350	557	18	retirement	retirement	NOUN
ftr-350	557	19	plans	plan	NOUN
ftr-350	557	20	.	.	PUNCT
ftr-350	558	1	in	in	ADP
ftr-350	558	2	the	the	DET
ftr-350	558	3	united	united	PROPN
ftr-350	558	4	states	states	PROPN
ftr-350	558	5	,	,	PUNCT
ftr-350	558	6	the	the	DET
ftr-350	558	7	plans	plan	NOUN
ftr-350	558	8	encompassed	encompass	VERB
ftr-350	558	9	by	by	ADP
ftr-350	558	10	paragraph	paragraph	NOUN
ftr-350	558	11	1	1	NUM
ftr-350	558	12	include	include	VERB
ftr-350	558	13	:	:	PUNCT
ftr-350	558	14	qualified	qualified	ADJ
ftr-350	558	15	plans	plan	NOUN
ftr-350	558	16	under	under	ADP
ftr-350	558	17	section	section	NOUN
ftr-350	558	18	401(a	401(a	PROPN
ftr-350	558	19	)	)	PUNCT
ftr-350	558	20	,	,	PUNCT
ftr-350	558	21	2012	2012	NUM
ftr-350	558	22	]	]	PUNCT
ftr-350	558	23	retirement	retirement	NOUN
ftr-350	558	24	distributions	distribution	NOUN
ftr-350	558	25	to	to	ADP
ftr-350	558	26	foreign	foreign	ADJ
ftr-350	558	27	nationals	national	NOUN
ftr-350	558	28	793	793	NUM
ftr-350	558	29	country	country	NOUN
ftr-350	558	30	taxation	taxation	NOUN
ftr-350	558	31	of	of	ADP
ftr-350	558	32	pensions	pension	NOUN
ftr-350	558	33	,	,	PUNCT
ftr-350	558	34	74	74	NUM
ftr-350	558	35	and	and	CCONJ
ftr-350	558	36	some	some	PRON
ftr-350	558	37	provide	provide	VERB
ftr-350	558	38	for	for	ADP
ftr-350	558	39	source	source	NOUN
ftr-350	558	40	country	country	NOUN
ftr-350	558	41	taxation	taxation	NOUN
ftr-350	558	42	of	of	ADP
ftr-350	558	43	all	all	DET
ftr-350	558	44	(	(	PUNCT
ftr-350	558	45	or	or	CCONJ
ftr-350	558	46	certain	certain	ADJ
ftr-350	558	47	)	)	PUNCT
ftr-350	558	48	lump	lump	NOUN
ftr-350	558	49	sum	sum	NOUN
ftr-350	558	50	payments	payment	NOUN
ftr-350	558	51	.	.	PUNCT
ftr-350	559	1	75	75	NUM
ftr-350	559	2	individual	individual	ADJ
ftr-350	559	3	retirement	retirement	NOUN
ftr-350	559	4	plans	plan	NOUN
ftr-350	559	5	(	(	PUNCT
ftr-350	559	6	including	include	VERB
ftr-350	559	7	individual	individual	ADJ
ftr-350	559	8	retirement	retirement	NOUN
ftr-350	559	9	plans	plan	NOUN
ftr-350	559	10	that	that	PRON
ftr-350	559	11	are	be	AUX
ftr-350	559	12	part	part	NOUN
ftr-350	559	13	of	of	ADP
ftr-350	559	14	a	a	DET
ftr-350	559	15	simplified	simplified	ADJ
ftr-350	559	16	employee	employee	NOUN
ftr-350	559	17	pension	pension	NOUN
ftr-350	559	18	plan	plan	NOUN
ftr-350	559	19	that	that	PRON
ftr-350	559	20	satisfies	satisfy	VERB
ftr-350	559	21	section	section	NOUN
ftr-350	559	22	408(k	408(k	NUM
ftr-350	559	23	)	)	PUNCT
ftr-350	559	24	,	,	PUNCT
ftr-350	559	25	individual	individual	ADJ
ftr-350	559	26	retirement	retirement	NOUN
ftr-350	559	27	accounts	account	NOUN
ftr-350	559	28	and	and	CCONJ
ftr-350	559	29	section	section	NOUN
ftr-350	559	30	408(p	408(p	PROPN
ftr-350	559	31	)	)	PUNCT
ftr-350	559	32	accounts	account	NOUN
ftr-350	559	33	)	)	PUNCT
ftr-350	559	34	,	,	PUNCT
ftr-350	559	35	section	section	NOUN
ftr-350	559	36	403(a	403(a	NOUN
ftr-350	559	37	)	)	PUNCT
ftr-350	559	38	qualified	qualified	ADJ
ftr-350	559	39	annuity	annuity	NOUN
ftr-350	559	40	plans	plan	NOUN
ftr-350	559	41	,	,	PUNCT
ftr-350	559	42	and	and	CCONJ
ftr-350	559	43	section	section	NOUN
ftr-350	559	44	403(b	403(b	PROPN
ftr-350	559	45	)	)	PUNCT
ftr-350	559	46	plans	plan	NOUN
ftr-350	559	47	.	.	PUNCT
ftr-350	560	1	distributions	distribution	NOUN
ftr-350	560	2	under	under	ADP
ftr-350	560	3	section	section	NOUN
ftr-350	560	4	457	457	NUM
ftr-350	560	5	plans	plan	NOUN
ftr-350	560	6	may	may	AUX
ftr-350	560	7	also	also	ADV
ftr-350	560	8	fall	fall	VERB
ftr-350	560	9	under	under	ADP
ftr-350	560	10	paragraph	paragraph	NOUN
ftr-350	560	11	1	1	NUM
ftr-350	560	12	if	if	SCONJ
ftr-350	560	13	they	they	PRON
ftr-350	560	14	are	be	AUX
ftr-350	560	15	not	not	PART
ftr-350	560	16	paid	pay	VERB
ftr-350	560	17	with	with	ADP
ftr-350	560	18	respect	respect	NOUN
ftr-350	560	19	to	to	ADP
ftr-350	560	20	government	government	NOUN
ftr-350	560	21	services	service	NOUN
ftr-350	560	22	covered	cover	VERB
ftr-350	560	23	by	by	ADP
ftr-350	560	24	article	article	NOUN
ftr-350	560	25	19	19	NUM
ftr-350	560	26	.	.	PUNCT
ftr-350	561	1	i	i	PRON
ftr-350	561	2	d.	d.	PROPN
ftr-350	561	3	74	74	NUM
ftr-350	561	4	.	.	PUNCT
ftr-350	562	1	under	under	ADP
ftr-350	562	2	the	the	DET
ftr-350	562	3	2004	2004	NUM
ftr-350	562	4	protocol	protocol	NOUN
ftr-350	562	5	to	to	ADP
ftr-350	562	6	the	the	DET
ftr-350	562	7	u.s.–france	u.s.–france	PROPN
ftr-350	562	8	treaty	treaty	NOUN
ftr-350	562	9	,	,	PUNCT
ftr-350	562	10	pension	pension	NOUN
ftr-350	562	11	distributions	distribution	NOUN
ftr-350	562	12	are	be	AUX
ftr-350	562	13	taxed	tax	VERB
ftr-350	562	14	exclusively	exclusively	ADV
ftr-350	562	15	by	by	ADP
ftr-350	562	16	the	the	DET
ftr-350	562	17	source	source	NOUN
ftr-350	562	18	country	country	NOUN
ftr-350	562	19	.	.	PUNCT
ftr-350	563	1	u.s	u.s	PROPN
ftr-350	563	2	.	.	PROPN
ftr-350	563	3	dep‟t	dep‟t	NUM
ftr-350	563	4	of	of	ADP
ftr-350	563	5	the	the	DET
ftr-350	563	6	treasury	treasury	NOUN
ftr-350	563	7	,	,	PUNCT
ftr-350	563	8	technical	technical	ADJ
ftr-350	563	9	explanation	explanation	NOUN
ftr-350	563	10	of	of	ADP
ftr-350	563	11	the	the	DET
ftr-350	563	12	protocol	protocol	NOUN
ftr-350	563	13	between	between	ADP
ftr-350	563	14	the	the	DET
ftr-350	563	15	united	united	PROPN
ftr-350	563	16	states	states	PROPN
ftr-350	563	17	of	of	ADP
ftr-350	563	18	america	america	PROPN
ftr-350	563	19	and	and	CCONJ
ftr-350	563	20	the	the	DET
ftr-350	563	21	french	french	ADJ
ftr-350	563	22	republic	republic	NOUN
ftr-350	563	23	,	,	PUNCT
ftr-350	563	24	dec	dec	PROPN
ftr-350	563	25	.	.	PROPN
ftr-350	563	26	8	8	NUM
ftr-350	563	27	,	,	PUNCT
ftr-350	563	28	2004	2004	NUM
ftr-350	563	29	,	,	PUNCT
ftr-350	563	30	art	art	NOUN
ftr-350	563	31	.	.	PUNCT
ftr-350	564	1	iii	iii	PROPN
ftr-350	564	2	,	,	PUNCT
ftr-350	564	3	http://www.treasury.gov/resourcecenter/tax-policy/treaties/documents/tefranceprot09.pdf	http://www.treasury.gov/resourcecenter/tax-policy/treaties/documents/tefranceprot09.pdf	NOUN
ftr-350	564	4	.	.	PUNCT
ftr-350	565	1	under	under	ADP
ftr-350	565	2	the	the	DET
ftr-350	565	3	u.s.–denmark	u.s.–denmark	PROPN
ftr-350	565	4	treaty	treaty	NOUN
ftr-350	565	5	,	,	PUNCT
ftr-350	565	6	pension	pension	NOUN
ftr-350	565	7	distributions	distribution	NOUN
ftr-350	565	8	are	be	AUX
ftr-350	565	9	taxable	taxable	ADJ
ftr-350	565	10	solely	solely	ADV
ftr-350	565	11	in	in	ADP
ftr-350	565	12	the	the	DET
ftr-350	565	13	source	source	NOUN
ftr-350	565	14	country	country	NOUN
ftr-350	565	15	unless	unless	SCONJ
ftr-350	565	16	the	the	DET
ftr-350	565	17	distributee	distributee	NOUN
ftr-350	565	18	was	be	AUX
ftr-350	565	19	already	already	ADV
ftr-350	565	20	receiving	receive	VERB
ftr-350	565	21	distributions	distribution	NOUN
ftr-350	565	22	on	on	ADP
ftr-350	565	23	march	march	PROPN
ftr-350	565	24	31	31	NUM
ftr-350	565	25	,	,	PUNCT
ftr-350	565	26	2000	2000	NUM
ftr-350	565	27	.	.	PUNCT
ftr-350	566	1	1999	1999	NUM
ftr-350	566	2	u.s	u.s	PROPN
ftr-350	566	3	.	.	PROPN
ftr-350	566	4	–	–	PUNCT
ftr-350	566	5	denmark	denmark	PROPN
ftr-350	566	6	convention	convention	PROPN
ftr-350	566	7	,	,	PUNCT
ftr-350	566	8	supra	supra	PROPN
ftr-350	566	9	note	note	PROPN
ftr-350	566	10	70	70	NUM
ftr-350	566	11	,	,	PUNCT
ftr-350	566	12	art	art	NOUN
ftr-350	566	13	.	.	PUNCT
ftr-350	567	1	18	18	NUM
ftr-350	567	2	,	,	PUNCT
ftr-350	567	3	para	para	NOUN
ftr-350	567	4	1	1	NUM
ftr-350	567	5	.	.	PUNCT
ftr-350	568	1	under	under	ADP
ftr-350	568	2	the	the	DET
ftr-350	568	3	u.s.–south	u.s.–south	PROPN
ftr-350	568	4	africa	africa	PROPN
ftr-350	568	5	treaty	treaty	NOUN
ftr-350	568	6	,	,	PUNCT
ftr-350	568	7	the	the	DET
ftr-350	568	8	u.s	u.s	PROPN
ftr-350	568	9	.	.	PROPN
ftr-350	568	10	may	may	AUX
ftr-350	568	11	tax	tax	VERB
ftr-350	568	12	a	a	DET
ftr-350	568	13	distribution	distribution	NOUN
ftr-350	568	14	from	from	ADP
ftr-350	568	15	a	a	DET
ftr-350	568	16	u.s	u.s	PROPN
ftr-350	568	17	.	.	PROPN
ftr-350	568	18	pension	pension	NOUN
ftr-350	568	19	,	,	PUNCT
ftr-350	568	20	but	but	CCONJ
ftr-350	568	21	the	the	DET
ftr-350	568	22	rate	rate	NOUN
ftr-350	568	23	of	of	ADP
ftr-350	568	24	tax	tax	NOUN
ftr-350	568	25	may	may	AUX
ftr-350	568	26	not	not	PART
ftr-350	568	27	exceed	exceed	VERB
ftr-350	568	28	15	15	NUM
ftr-350	568	29	percent	percent	NOUN
ftr-350	568	30	;	;	PUNCT
ftr-350	568	31	the	the	DET
ftr-350	568	32	reduced	reduce	VERB
ftr-350	568	33	rate	rate	NOUN
ftr-350	568	34	is	be	AUX
ftr-350	568	35	inapplicable	inapplicable	ADJ
ftr-350	568	36	if	if	SCONJ
ftr-350	568	37	the	the	DET
ftr-350	568	38	distribution	distribution	NOUN
ftr-350	568	39	is	be	AUX
ftr-350	568	40	subject	subject	ADJ
ftr-350	568	41	to	to	ADP
ftr-350	568	42	the	the	DET
ftr-350	568	43	early	early	ADJ
ftr-350	568	44	withdrawal	withdrawal	NOUN
ftr-350	568	45	penalty	penalty	NOUN
ftr-350	568	46	.	.	PUNCT
ftr-350	569	1	1997	1997	NUM
ftr-350	569	2	u.s.-south	u.s.-south	PROPN
ftr-350	569	3	africa	africa	PROPN
ftr-350	569	4	convention	convention	PROPN
ftr-350	569	5	,	,	PUNCT
ftr-350	569	6	supra	supra	PROPN
ftr-350	569	7	note	note	PROPN
ftr-350	569	8	70	70	NUM
ftr-350	569	9	,	,	PUNCT
ftr-350	569	10	at	at	ADP
ftr-350	569	11	art.18	art.18	ADJ
ftr-350	569	12	,	,	PUNCT
ftr-350	569	13	para	para	NOUN
ftr-350	569	14	.	.	PUNCT
ftr-350	570	1	1	1	X
ftr-350	570	2	.	.	X
ftr-350	571	1	under	under	ADP
ftr-350	571	2	the	the	DET
ftr-350	571	3	u.s.–philippines	u.s.–philippines	PROPN
ftr-350	571	4	treaty	treaty	NOUN
ftr-350	571	5	,	,	PUNCT
ftr-350	571	6	pensions	pension	NOUN
ftr-350	571	7	may	may	AUX
ftr-350	571	8	be	be	AUX
ftr-350	571	9	taxed	tax	VERB
ftr-350	571	10	by	by	ADP
ftr-350	571	11	the	the	DET
ftr-350	571	12	country	country	NOUN
ftr-350	571	13	in	in	ADP
ftr-350	571	14	which	which	PRON
ftr-350	571	15	the	the	DET
ftr-350	571	16	services	service	NOUN
ftr-350	571	17	were	be	AUX
ftr-350	571	18	rendered	render	VERB
ftr-350	571	19	.	.	PUNCT
ftr-350	572	1	1976	1976	NUM
ftr-350	572	2	u.s.–philippines	u.s.–philippines	PROPN
ftr-350	572	3	convention	convention	NOUN
ftr-350	572	4	,	,	PUNCT
ftr-350	572	5	supra	supra	PROPN
ftr-350	572	6	note	note	PROPN
ftr-350	572	7	70	70	NUM
ftr-350	572	8	,	,	PUNCT
ftr-350	572	9	at	at	ADP
ftr-350	572	10	art	art	NOUN
ftr-350	572	11	.	.	PUNCT
ftr-350	573	1	18	18	NUM
ftr-350	573	2	,	,	PUNCT
ftr-350	573	3	para	para	NOUN
ftr-350	573	4	.	.	PROPN
ftr-350	574	1	1	1	NUM
ftr-350	574	2	,	,	PUNCT
ftr-350	574	3	4	4	NUM
ftr-350	574	4	.	.	PUNCT
ftr-350	575	1	under	under	ADP
ftr-350	575	2	the	the	DET
ftr-350	575	3	treaty	treaty	NOUN
ftr-350	575	4	with	with	ADP
ftr-350	575	5	indonesia	indonesia	PROPN
ftr-350	575	6	,	,	PUNCT
ftr-350	575	7	the	the	DET
ftr-350	575	8	source	source	NOUN
ftr-350	575	9	country	country	NOUN
ftr-350	575	10	may	may	AUX
ftr-350	575	11	tax	tax	VERB
ftr-350	575	12	pensions	pension	NOUN
ftr-350	575	13	at	at	ADP
ftr-350	575	14	a	a	DET
ftr-350	575	15	rate	rate	NOUN
ftr-350	575	16	of	of	ADP
ftr-350	575	17	15	15	NUM
ftr-350	575	18	percent	percent	NOUN
ftr-350	575	19	.	.	PUNCT
ftr-350	576	1	1988	1988	NUM
ftr-350	576	2	u.s.–indonesia	u.s.–indonesia	PROPN
ftr-350	576	3	convention	convention	NOUN
ftr-350	576	4	,	,	PUNCT
ftr-350	576	5	supra	supra	PROPN
ftr-350	576	6	note	note	PROPN
ftr-350	576	7	70	70	NUM
ftr-350	576	8	,	,	PUNCT
ftr-350	576	9	art	art	NOUN
ftr-350	576	10	.	.	PUNCT
ftr-350	577	1	21	21	NUM
ftr-350	577	2	,	,	PUNCT
ftr-350	577	3	para	para	NOUN
ftr-350	577	4	.	.	PUNCT
ftr-350	578	1	1	1	X
ftr-350	578	2	.	.	X
ftr-350	578	3	the	the	DET
ftr-350	578	4	u.s.–poland	u.s.–poland	PROPN
ftr-350	578	5	treaty	treaty	NOUN
ftr-350	578	6	does	do	AUX
ftr-350	578	7	not	not	PART
ftr-350	578	8	contain	contain	VERB
ftr-350	578	9	a	a	DET
ftr-350	578	10	pension	pension	NOUN
ftr-350	578	11	provision	provision	NOUN
ftr-350	578	12	.	.	PUNCT
ftr-350	579	1	convention	convention	NOUN
ftr-350	579	2	between	between	ADP
ftr-350	579	3	the	the	DET
ftr-350	579	4	government	government	NOUN
ftr-350	579	5	of	of	ADP
ftr-350	579	6	the	the	DET
ftr-350	579	7	united	united	PROPN
ftr-350	579	8	states	states	PROPN
ftr-350	579	9	of	of	ADP
ftr-350	579	10	america	america	PROPN
ftr-350	579	11	and	and	CCONJ
ftr-350	579	12	the	the	DET
ftr-350	579	13	government	government	NOUN
ftr-350	579	14	of	of	ADP
ftr-350	579	15	the	the	DET
ftr-350	579	16	polish	polish	PROPN
ftr-350	579	17	people‟s	people‟s	PROPN
ftr-350	579	18	republic	republic	NOUN
ftr-350	579	19	for	for	ADP
ftr-350	579	20	the	the	DET
ftr-350	579	21	avoidance	avoidance	NOUN
ftr-350	579	22	of	of	ADP
ftr-350	579	23	double	double	ADJ
ftr-350	579	24	taxation	taxation	NOUN
ftr-350	579	25	and	and	CCONJ
ftr-350	579	26	the	the	DET
ftr-350	579	27	prevention	prevention	NOUN
ftr-350	579	28	of	of	ADP
ftr-350	579	29	fiscal	fiscal	ADJ
ftr-350	579	30	evasion	evasion	NOUN
ftr-350	579	31	with	with	ADP
ftr-350	579	32	respect	respect	NOUN
ftr-350	579	33	to	to	ADP
ftr-350	579	34	taxes	taxis	NOUN
ftr-350	579	35	on	on	ADP
ftr-350	579	36	income	income	NOUN
ftr-350	579	37	,	,	PUNCT
ftr-350	579	38	oct	oct	PROPN
ftr-350	579	39	.	.	PROPN
ftr-350	579	40	8	8	NUM
ftr-350	579	41	,	,	PUNCT
ftr-350	579	42	1974	1974	NUM
ftr-350	579	43	,	,	PUNCT
ftr-350	579	44	28	28	NUM
ftr-350	579	45	u.s.t	u.s.t	NOUN
ftr-350	579	46	.	.	PROPN
ftr-350	579	47	891	891	NUM
ftr-350	579	48	,	,	PUNCT
ftr-350	579	49	http://www.irs.gov/pub/irs-trty/poland.pdf	http://www.irs.gov/pub/irs-trty/poland.pdf	X
ftr-350	579	50	.	.	PUNCT
ftr-350	580	1	75	75	NUM
ftr-350	580	2	.	.	PUNCT
ftr-350	581	1	under	under	ADP
ftr-350	581	2	the	the	DET
ftr-350	581	3	u.s.–u.k	u.s.–u.k	PROPN
ftr-350	581	4	.	.	PUNCT
ftr-350	582	1	treaty	treaty	NOUN
ftr-350	582	2	,	,	PUNCT
ftr-350	582	3	pensions	pension	NOUN
ftr-350	582	4	and	and	CCONJ
ftr-350	582	5	other	other	ADJ
ftr-350	582	6	similar	similar	ADJ
ftr-350	582	7	remuneration	remuneration	NOUN
ftr-350	582	8	are	be	AUX
ftr-350	582	9	taxable	taxable	ADJ
ftr-350	582	10	only	only	ADV
ftr-350	582	11	in	in	ADP
ftr-350	582	12	the	the	DET
ftr-350	582	13	residence	residence	NOUN
ftr-350	582	14	country	country	NOUN
ftr-350	582	15	;	;	PUNCT
ftr-350	582	16	however	however	ADV
ftr-350	582	17	,	,	PUNCT
ftr-350	582	18	only	only	ADV
ftr-350	582	19	source	source	NOUN
ftr-350	582	20	country	country	NOUN
ftr-350	582	21	taxation	taxation	NOUN
ftr-350	582	22	is	be	AUX
ftr-350	582	23	allowed	allow	VERB
ftr-350	582	24	for	for	ADP
ftr-350	582	25	a	a	DET
ftr-350	582	26	“	"	PUNCT
ftr-350	582	27	lump	lump	NOUN
ftr-350	582	28	-	-	PUNCT
ftr-350	582	29	sum	sum	NOUN
ftr-350	582	30	payment	payment	NOUN
ftr-350	582	31	.	.	PUNCT
ftr-350	582	32	”	"	PUNCT
ftr-350	583	1	see	see	VERB
ftr-350	583	2	2001	2001	NUM
ftr-350	583	3	u.s.-uk	u.s.-uk	PROPN
ftr-350	583	4	convention	convention	NOUN
ftr-350	583	5	,	,	PUNCT
ftr-350	583	6	supra	supra	PROPN
ftr-350	583	7	note	note	PROPN
ftr-350	583	8	46	46	NUM
ftr-350	583	9	,	,	PUNCT
ftr-350	583	10	at	at	ADP
ftr-350	583	11	art	art	NOUN
ftr-350	583	12	.	.	PUNCT
ftr-350	584	1	17	17	NUM
ftr-350	584	2	,	,	PUNCT
ftr-350	584	3	para	para	NOUN
ftr-350	584	4	.	.	PUNCT
ftr-350	585	1	1–2	1–2	NUM
ftr-350	585	2	.	.	PUNCT
ftr-350	586	1	the	the	DET
ftr-350	586	2	treasury‟s	treasury‟s	PRON
ftr-350	586	3	technical	technical	ADJ
ftr-350	586	4	explanation	explanation	NOUN
ftr-350	586	5	states	state	NOUN
ftr-350	586	6	that	that	SCONJ
ftr-350	586	7	this	this	DET
ftr-350	586	8	treatment	treatment	NOUN
ftr-350	586	9	of	of	ADP
ftr-350	586	10	lump	lump	NOUN
ftr-350	586	11	sum	sum	NOUN
ftr-350	586	12	distributions	distribution	NOUN
ftr-350	586	13	is	be	AUX
ftr-350	586	14	designed	design	VERB
ftr-350	586	15	to	to	PART
ftr-350	586	16	avoid	avoid	VERB
ftr-350	586	17	“	"	PUNCT
ftr-350	586	18	double	double	ADJ
ftr-350	586	19	non	non	NOUN
ftr-350	586	20	-	-	NOUN
ftr-350	586	21	taxation	taxation	NOUN
ftr-350	586	22	”	"	PUNCT
ftr-350	586	23	in	in	ADP
ftr-350	586	24	that	that	SCONJ
ftr-350	586	25	“	"	PUNCT
ftr-350	586	26	the	the	DET
ftr-350	586	27	united	united	PROPN
ftr-350	586	28	kingdom	kingdom	PROPN
ftr-350	586	29	does	do	AUX
ftr-350	586	30	not	not	PART
ftr-350	586	31	tax	tax	VERB
ftr-350	586	32	lump	lump	NOUN
ftr-350	586	33	-	-	PUNCT
ftr-350	586	34	sum	sum	NOUN
ftr-350	586	35	distributions	distribution	NOUN
ftr-350	586	36	from	from	ADP
ftr-350	586	37	pension	pension	NOUN
ftr-350	586	38	funds	fund	NOUN
ftr-350	586	39	.	.	PUNCT
ftr-350	586	40	”	"	PUNCT
ftr-350	587	1	u.s	u.s	PROPN
ftr-350	587	2	.	.	PROPN
ftr-350	587	3	dep‟t	dep‟t	NUM
ftr-350	587	4	of	of	ADP
ftr-350	587	5	the	the	DET
ftr-350	587	6	treasury	treasury	NOUN
ftr-350	587	7	,	,	PUNCT
ftr-350	587	8	technical	technical	ADJ
ftr-350	587	9	explanation	explanation	NOUN
ftr-350	587	10	of	of	ADP
ftr-350	587	11	the	the	DET
ftr-350	587	12	convention	convention	NOUN
ftr-350	587	13	between	between	ADP
ftr-350	587	14	the	the	DET
ftr-350	587	15	government	government	NOUN
ftr-350	587	16	of	of	ADP
ftr-350	587	17	the	the	DET
ftr-350	587	18	united	united	PROPN
ftr-350	587	19	states	states	PROPN
ftr-350	587	20	of	of	ADP
ftr-350	587	21	america	america	PROPN
ftr-350	587	22	and	and	CCONJ
ftr-350	587	23	the	the	DET
ftr-350	587	24	government	government	NOUN
ftr-350	587	25	of	of	ADP
ftr-350	587	26	the	the	DET
ftr-350	587	27	united	united	ADJ
ftr-350	587	28	kingdom	kingdom	NOUN
ftr-350	587	29	of	of	ADP
ftr-350	587	30	great	great	ADJ
ftr-350	587	31	britain	britain	PROPN
ftr-350	587	32	and	and	CCONJ
ftr-350	587	33	northern	northern	PROPN
ftr-350	587	34	ireland	ireland	PROPN
ftr-350	587	35	for	for	ADP
ftr-350	587	36	the	the	DET
ftr-350	587	37	avoidance	avoidance	NOUN
ftr-350	587	38	of	of	ADP
ftr-350	587	39	double	double	ADJ
ftr-350	587	40	taxation	taxation	NOUN
ftr-350	587	41	and	and	CCONJ
ftr-350	587	42	the	the	DET
ftr-350	587	43	prevention	prevention	NOUN
ftr-350	587	44	of	of	ADP
ftr-350	587	45	fiscal	fiscal	ADJ
ftr-350	587	46	evasion	evasion	NOUN
ftr-350	587	47	with	with	ADP
ftr-350	587	48	respect	respect	NOUN
ftr-350	587	49	to	to	ADP
ftr-350	587	50	taxes	taxis	NOUN
ftr-350	587	51	on	on	ADP
ftr-350	587	52	income	income	NOUN
ftr-350	587	53	and	and	CCONJ
ftr-350	587	54	capital	capital	NOUN
ftr-350	587	55	gains	gain	NOUN
ftr-350	587	56	,	,	PUNCT
ftr-350	587	57	march	march	PROPN
ftr-350	587	58	5	5	NUM
ftr-350	587	59	,	,	PUNCT
ftr-350	587	60	2003	2003	NUM
ftr-350	587	61	,	,	PUNCT
ftr-350	587	62	at	at	ADP
ftr-350	587	63	63	63	NUM
ftr-350	587	64	,	,	PUNCT
ftr-350	587	65	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/teus-uk.pdf	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/teus-uk.pdf	NOUN
ftr-350	587	66	.	.	PUNCT
ftr-350	588	1	under	under	ADP
ftr-350	588	2	the	the	DET
ftr-350	588	3	u.s.-italy	u.s.-italy	NOUN
ftr-350	588	4	treaty	treaty	NOUN
ftr-350	588	5	,	,	PUNCT
ftr-350	588	6	pensions	pension	NOUN
ftr-350	588	7	are	be	AUX
ftr-350	588	8	taxable	taxable	ADJ
ftr-350	588	9	only	only	ADV
ftr-350	588	10	in	in	ADP
ftr-350	588	11	the	the	DET
ftr-350	588	12	residence	residence	NOUN
ftr-350	588	13	state	state	NOUN
ftr-350	588	14	;	;	PUNCT
ftr-350	588	15	however	however	ADV
ftr-350	588	16	,	,	PUNCT
ftr-350	588	17	if	if	SCONJ
ftr-350	588	18	a	a	DET
ftr-350	588	19	lump	lump	NOUN
ftr-350	588	20	sum	sum	NOUN
ftr-350	588	21	payment	payment	NOUN
ftr-350	588	22	is	be	AUX
ftr-350	588	23	received	receive	VERB
ftr-350	588	24	after	after	ADP
ftr-350	588	25	a	a	DET
ftr-350	588	26	change	change	NOUN
ftr-350	588	27	of	of	ADP
ftr-350	588	28	residence	residence	NOUN
ftr-350	588	29	from	from	ADP
ftr-350	588	30	the	the	DET
ftr-350	588	31	country	country	NOUN
ftr-350	588	32	where	where	SCONJ
ftr-350	588	33	the	the	DET
ftr-350	588	34	employment	employment	NOUN
ftr-350	588	35	was	be	AUX
ftr-350	588	36	exercised	exercise	VERB
ftr-350	588	37	to	to	ADP
ftr-350	588	38	the	the	DET
ftr-350	588	39	other	other	ADJ
ftr-350	588	40	country	country	NOUN
ftr-350	588	41	,	,	PUNCT
ftr-350	588	42	the	the	DET
ftr-350	588	43	payment	payment	NOUN
ftr-350	588	44	is	be	AUX
ftr-350	588	45	taxable	taxable	ADJ
ftr-350	588	46	only	only	ADV
ftr-350	588	47	in	in	ADP
ftr-350	588	48	the	the	DET
ftr-350	588	49	source	source	NOUN
ftr-350	588	50	country	country	NOUN
ftr-350	588	51	.	.	PUNCT
ftr-350	589	1	convention	convention	NOUN
ftr-350	589	2	between	between	ADP
ftr-350	589	3	the	the	DET
ftr-350	589	4	government	government	NOUN
ftr-350	589	5	of	of	ADP
ftr-350	589	6	the	the	DET
ftr-350	589	7	united	united	PROPN
ftr-350	589	8	states	states	PROPN
ftr-350	589	9	of	of	ADP
ftr-350	589	10	america	america	PROPN
ftr-350	589	11	and	and	CCONJ
ftr-350	589	12	the	the	DET
ftr-350	589	13	government	government	NOUN
ftr-350	589	14	of	of	ADP
ftr-350	589	15	the	the	DET
ftr-350	589	16	italian	italian	ADJ
ftr-350	589	17	republic	republic	NOUN
ftr-350	589	18	for	for	ADP
ftr-350	589	19	the	the	DET
ftr-350	589	20	avoidance	avoidance	NOUN
ftr-350	589	21	of	of	ADP
ftr-350	589	22	double	double	ADJ
ftr-350	589	23	taxation	taxation	NOUN
ftr-350	589	24	with	with	ADP
ftr-350	589	25	respect	respect	NOUN
ftr-350	589	26	to	to	ADP
ftr-350	589	27	taxes	taxis	NOUN
ftr-350	589	28	on	on	ADP
ftr-350	589	29	794	794	NUM
ftr-350	589	30	florida	florida	PROPN
ftr-350	589	31	tax	tax	NOUN
ftr-350	589	32	review	review	NOUN
ftr-350	589	33	[	[	X
ftr-350	589	34	vol	vol	NOUN
ftr-350	589	35	.	.	PUNCT
ftr-350	589	36	11:10	11:10	NUM
ftr-350	589	37	a	a	DET
ftr-350	589	38	special	special	ADJ
ftr-350	589	39	tax	tax	NOUN
ftr-350	589	40	regime	regime	NOUN
ftr-350	589	41	applies	apply	VERB
ftr-350	589	42	,	,	PUNCT
ftr-350	589	43	however	however	ADV
ftr-350	589	44	,	,	PUNCT
ftr-350	589	45	if	if	SCONJ
ftr-350	589	46	a	a	DET
ftr-350	589	47	foreign	foreign	ADJ
ftr-350	589	48	national	national	ADJ
ftr-350	589	49	participating	participate	VERB
ftr-350	589	50	in	in	ADP
ftr-350	589	51	a	a	DET
ftr-350	589	52	u.s	u.s	PROPN
ftr-350	589	53	.	.	PROPN
ftr-350	589	54	retirement	retirement	PROPN
ftr-350	589	55	plan	plan	NOUN
ftr-350	589	56	76	76	NUM
ftr-350	589	57	is	be	AUX
ftr-350	589	58	a	a	DET
ftr-350	589	59	―covered	―covere	VERB
ftr-350	589	60	expatriate.‖	expatriate.‖	NOUN
ftr-350	589	61	77	77	NUM
ftr-350	589	62	the	the	DET
ftr-350	589	63	employee	employee	NOUN
ftr-350	589	64	has	have	VERB
ftr-350	589	65	the	the	DET
ftr-350	589	66	option	option	NOUN
ftr-350	589	67	of	of	ADP
ftr-350	589	68	notifying	notify	VERB
ftr-350	589	69	the	the	DET
ftr-350	589	70	payer	payer	NOUN
ftr-350	589	71	under	under	ADP
ftr-350	589	72	the	the	DET
ftr-350	589	73	plan	plan	NOUN
ftr-350	589	74	of	of	ADP
ftr-350	589	75	his	his	PRON
ftr-350	589	76	―covered	―covere	VERB
ftr-350	589	77	expatriate‖	expatriate‖	ADJ
ftr-350	589	78	status	status	NOUN
ftr-350	589	79	and	and	CCONJ
ftr-350	589	80	making	make	VERB
ftr-350	589	81	an	an	DET
ftr-350	589	82	irrevocable	irrevocable	ADJ
ftr-350	589	83	waiver	waiver	NOUN
ftr-350	589	84	of	of	ADP
ftr-350	589	85	any	any	DET
ftr-350	589	86	right	right	NOUN
ftr-350	589	87	to	to	PART
ftr-350	589	88	claim	claim	VERB
ftr-350	589	89	a	a	DET
ftr-350	589	90	treaty	treaty	NOUN
ftr-350	589	91	reduction	reduction	NOUN
ftr-350	589	92	in	in	ADP
ftr-350	589	93	withholding	withhold	VERB
ftr-350	589	94	on	on	ADP
ftr-350	589	95	any	any	DET
ftr-350	589	96	distribution	distribution	NOUN
ftr-350	589	97	from	from	ADP
ftr-350	589	98	the	the	DET
ftr-350	589	99	plan	plan	NOUN
ftr-350	589	100	;	;	PUNCT
ftr-350	589	101	in	in	ADP
ftr-350	589	102	that	that	DET
ftr-350	589	103	case	case	NOUN
ftr-350	589	104	,	,	PUNCT
ftr-350	589	105	any	any	DET
ftr-350	589	106	distributions	distribution	NOUN
ftr-350	589	107	under	under	ADP
ftr-350	589	108	the	the	DET
ftr-350	589	109	plan	plan	NOUN
ftr-350	589	110	will	will	AUX
ftr-350	589	111	be	be	AUX
ftr-350	589	112	subject	subject	ADJ
ftr-350	589	113	to	to	ADP
ftr-350	589	114	30	30	NUM
ftr-350	589	115	percent	percent	NOUN
ftr-350	589	116	withholding	withhold	VERB
ftr-350	589	117	by	by	ADP
ftr-350	589	118	the	the	DET
ftr-350	589	119	payer	payer	NOUN
ftr-350	589	120	.	.	PUNCT
ftr-350	590	1	78	78	NUM
ftr-350	591	1	presumably	presumably	ADV
ftr-350	591	2	,	,	PUNCT
ftr-350	591	3	the	the	DET
ftr-350	591	4	distributee	distributee	NOUN
ftr-350	591	5	may	may	AUX
ftr-350	591	6	then	then	ADV
ftr-350	591	7	file	file	VERB
ftr-350	591	8	a	a	DET
ftr-350	591	9	form	form	NOUN
ftr-350	591	10	1040nr	1040nr	ADJ
ftr-350	591	11	claiming	claim	VERB
ftr-350	591	12	the	the	DET
ftr-350	591	13	benefits	benefit	NOUN
ftr-350	591	14	of	of	ADP
ftr-350	591	15	a	a	DET
ftr-350	591	16	treaty	treaty	NOUN
ftr-350	591	17	or	or	CCONJ
ftr-350	591	18	graduated	graduate	VERB
ftr-350	591	19	rates	rate	NOUN
ftr-350	591	20	on	on	ADP
ftr-350	591	21	effectively	effectively	ADJ
ftr-350	591	22	income	income	NOUN
ftr-350	591	23	and	and	CCONJ
ftr-350	591	24	the	the	DET
ftr-350	591	25	prevention	prevention	NOUN
ftr-350	591	26	of	of	ADP
ftr-350	591	27	fraud	fraud	NOUN
ftr-350	591	28	or	or	CCONJ
ftr-350	591	29	fiscal	fiscal	ADJ
ftr-350	591	30	evasion	evasion	NOUN
ftr-350	591	31	,	,	PUNCT
ftr-350	591	32	aug	aug	PROPN
ftr-350	591	33	.	.	PROPN
ftr-350	591	34	25	25	NUM
ftr-350	591	35	,	,	PUNCT
ftr-350	591	36	1999	1999	NUM
ftr-350	591	37	,	,	PUNCT
ftr-350	591	38	art	art	NOUN
ftr-350	591	39	.	.	PUNCT
ftr-350	592	1	18	18	NUM
ftr-350	592	2	,	,	PUNCT
ftr-350	592	3	para	para	NOUN
ftr-350	592	4	.	.	PROPN
ftr-350	593	1	1	1	NUM
ftr-350	593	2	,	,	PUNCT
ftr-350	593	3	3	3	NUM
ftr-350	593	4	,	,	PUNCT
ftr-350	593	5	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/italy	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/italy	PROPN
ftr-350	593	6	.	.	PUNCT
ftr-350	594	1	pdf	pdf	NOUN
ftr-350	594	2	policy	policy	NOUN
ftr-350	594	3	/	/	SYM
ftr-350	594	4	treaties	treaty	NOUN
ftr-350	594	5	/	/	SYM
ftr-350	594	6	documents	document	NOUN
ftr-350	594	7	/	/	SYM
ftr-350	594	8	italy.pdf	italy.pdf	PROPN
ftr-350	594	9	.	.	PUNCT
ftr-350	594	10	see	see	VERB
ftr-350	594	11	u.s	u.s	PROPN
ftr-350	594	12	.	.	PROPN
ftr-350	594	13	dep‟t	dep‟t	NUM
ftr-350	594	14	of	of	ADP
ftr-350	594	15	the	the	DET
ftr-350	594	16	treasury	treasury	NOUN
ftr-350	594	17	,	,	PUNCT
ftr-350	594	18	technical	technical	ADJ
ftr-350	594	19	explanation	explanation	NOUN
ftr-350	594	20	of	of	ADP
ftr-350	594	21	the	the	DET
ftr-350	594	22	convention	convention	NOUN
ftr-350	594	23	between	between	ADP
ftr-350	594	24	the	the	DET
ftr-350	594	25	government	government	NOUN
ftr-350	594	26	of	of	ADP
ftr-350	594	27	the	the	DET
ftr-350	594	28	united	united	PROPN
ftr-350	594	29	states	states	PROPN
ftr-350	594	30	of	of	ADP
ftr-350	594	31	america	america	PROPN
ftr-350	594	32	and	and	CCONJ
ftr-350	594	33	the	the	DET
ftr-350	594	34	government	government	NOUN
ftr-350	594	35	of	of	ADP
ftr-350	594	36	the	the	DET
ftr-350	594	37	italian	italian	ADJ
ftr-350	594	38	republic	republic	NOUN
ftr-350	594	39	for	for	ADP
ftr-350	594	40	the	the	DET
ftr-350	594	41	avoidance	avoidance	NOUN
ftr-350	594	42	of	of	ADP
ftr-350	594	43	double	double	ADJ
ftr-350	594	44	taxation	taxation	NOUN
ftr-350	594	45	with	with	ADP
ftr-350	594	46	respect	respect	NOUN
ftr-350	594	47	to	to	ADP
ftr-350	594	48	taxes	taxis	NOUN
ftr-350	594	49	on	on	ADP
ftr-350	594	50	income	income	NOUN
ftr-350	594	51	and	and	CCONJ
ftr-350	594	52	the	the	DET
ftr-350	594	53	prevention	prevention	NOUN
ftr-350	594	54	of	of	ADP
ftr-350	594	55	fraud	fraud	NOUN
ftr-350	594	56	or	or	CCONJ
ftr-350	594	57	fiscal	fiscal	ADJ
ftr-350	594	58	evasion	evasion	NOUN
ftr-350	594	59	,	,	PUNCT
ftr-350	594	60	oct	oct	PROPN
ftr-350	594	61	.	.	PROPN
ftr-350	594	62	27	27	NUM
ftr-350	594	63	,	,	PUNCT
ftr-350	594	64	1999	1999	NUM
ftr-350	594	65	,	,	PUNCT
ftr-350	594	66	at	at	ADP
ftr-350	594	67	61–62	61–62	NUM
ftr-350	594	68	,	,	PUNCT
ftr-350	594	69	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/teitaly.pdf	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/teitaly.pdf	PRON
ftr-350	594	70	,	,	PUNCT
ftr-350	594	71	explaining	explain	VERB
ftr-350	594	72	that	that	SCONJ
ftr-350	594	73	this	this	DET
ftr-350	594	74	provision	provision	NOUN
ftr-350	594	75	“	"	PUNCT
ftr-350	594	76	prevents	prevent	VERB
ftr-350	594	77	a	a	DET
ftr-350	594	78	u.s	u.s	PROPN
ftr-350	594	79	.	.	PROPN
ftr-350	594	80	resident	resident	NOUN
ftr-350	594	81	who	who	PRON
ftr-350	594	82	anticipates	anticipate	VERB
ftr-350	594	83	receiving	receive	VERB
ftr-350	594	84	a	a	DET
ftr-350	594	85	lump	lump	NOUN
ftr-350	594	86	–	–	PUNCT
ftr-350	594	87	sum	sum	NOUN
ftr-350	594	88	distribution	distribution	NOUN
ftr-350	594	89	from	from	ADP
ftr-350	594	90	a	a	DET
ftr-350	594	91	u.s	u.s	PROPN
ftr-350	594	92	.	.	PROPN
ftr-350	594	93	pension	pension	NOUN
ftr-350	594	94	plan	plan	NOUN
ftr-350	594	95	with	with	ADP
ftr-350	594	96	respect	respect	NOUN
ftr-350	594	97	to	to	ADP
ftr-350	594	98	employment	employment	NOUN
ftr-350	594	99	in	in	ADP
ftr-350	594	100	the	the	DET
ftr-350	594	101	united	united	PROPN
ftr-350	594	102	states	states	PROPN
ftr-350	594	103	from	from	ADP
ftr-350	594	104	establishing	establish	VERB
ftr-350	594	105	residence	residence	NOUN
ftr-350	594	106	in	in	ADP
ftr-350	594	107	italy	italy	PROPN
ftr-350	594	108	in	in	ADP
ftr-350	594	109	order	order	NOUN
ftr-350	594	110	to	to	PART
ftr-350	594	111	obtain	obtain	VERB
ftr-350	594	112	more	more	ADV
ftr-350	594	113	favorable	favorable	ADJ
ftr-350	594	114	italian	italian	ADJ
ftr-350	594	115	tax	tax	NOUN
ftr-350	594	116	treatment	treatment	NOUN
ftr-350	594	117	under	under	ADP
ftr-350	594	118	paragraph	paragraph	NOUN
ftr-350	594	119	1	1	NUM
ftr-350	594	120	.	.	PUNCT
ftr-350	594	121	”	"	PUNCT
ftr-350	595	1	under	under	ADP
ftr-350	595	2	the	the	DET
ftr-350	595	3	u.s.–canada	u.s.–canada	PROPN
ftr-350	595	4	treaty	treaty	NOUN
ftr-350	595	5	,	,	PUNCT
ftr-350	595	6	the	the	DET
ftr-350	595	7	source	source	NOUN
ftr-350	595	8	country	country	NOUN
ftr-350	595	9	may	may	AUX
ftr-350	595	10	tax	tax	VERB
ftr-350	595	11	a	a	DET
ftr-350	595	12	periodic	periodic	ADJ
ftr-350	595	13	pension	pension	NOUN
ftr-350	595	14	distribution	distribution	NOUN
ftr-350	595	15	at	at	ADP
ftr-350	595	16	a	a	DET
ftr-350	595	17	rate	rate	NOUN
ftr-350	595	18	not	not	PART
ftr-350	595	19	exceeding	exceed	VERB
ftr-350	595	20	15	15	NUM
ftr-350	595	21	percent	percent	NOUN
ftr-350	595	22	and	and	CCONJ
ftr-350	595	23	is	be	AUX
ftr-350	595	24	not	not	PART
ftr-350	595	25	limited	limit	VERB
ftr-350	595	26	in	in	ADP
ftr-350	595	27	taxing	tax	VERB
ftr-350	595	28	a	a	DET
ftr-350	595	29	lump	lump	NOUN
ftr-350	595	30	sum	sum	NOUN
ftr-350	595	31	distribution	distribution	NOUN
ftr-350	595	32	.	.	PUNCT
ftr-350	596	1	convention	convention	NOUN
ftr-350	596	2	between	between	ADP
ftr-350	596	3	the	the	DET
ftr-350	596	4	united	united	PROPN
ftr-350	596	5	states	states	PROPN
ftr-350	596	6	of	of	ADP
ftr-350	596	7	america	america	PROPN
ftr-350	596	8	and	and	CCONJ
ftr-350	596	9	canada	canada	PROPN
ftr-350	596	10	with	with	ADP
ftr-350	596	11	respect	respect	NOUN
ftr-350	596	12	to	to	ADP
ftr-350	596	13	taxes	taxis	NOUN
ftr-350	596	14	on	on	ADP
ftr-350	596	15	income	income	NOUN
ftr-350	596	16	and	and	CCONJ
ftr-350	596	17	on	on	ADP
ftr-350	596	18	capital	capital	NOUN
ftr-350	596	19	,	,	PUNCT
ftr-350	596	20	sept	sept	PROPN
ftr-350	596	21	.	.	PROPN
ftr-350	596	22	26	26	NUM
ftr-350	596	23	,	,	PUNCT
ftr-350	596	24	1980	1980	NUM
ftr-350	596	25	,	,	PUNCT
ftr-350	596	26	art	art	NOUN
ftr-350	596	27	.	.	PUNCT
ftr-350	597	1	xvii	xvii	PROPN
ftr-350	597	2	,	,	PUNCT
ftr-350	597	3	para	para	PROPN
ftr-350	597	4	.	.	PUNCT
ftr-350	598	1	1–2	1–2	NUM
ftr-350	598	2	,	,	PUNCT
ftr-350	598	3	1469	1469	NUM
ftr-350	598	4	u.n.t.s	u.n.t.s	PROPN
ftr-350	598	5	.	.	PROPN
ftr-350	598	6	189	189	NUM
ftr-350	598	7	,	,	PUNCT
ftr-350	598	8	http://www.irs.gov/pub/irs-trty/canada.pdf	http://www.irs.gov/pub/irs-trty/canada.pdf	PROPN
ftr-350	598	9	.	.	PUNCT
ftr-350	598	10	see	see	VERB
ftr-350	598	11	memorandum	memorandum	NOUN
ftr-350	598	12	from	from	ADP
ftr-350	598	13	m.	m.	NOUN
ftr-350	598	14	grace	grace	PROPN
ftr-350	598	15	fleeman	fleeman	PROPN
ftr-350	598	16	,	,	PUNCT
ftr-350	598	17	senior	senior	ADJ
ftr-350	598	18	technical	technical	ADJ
ftr-350	598	19	reviewer	reviewer	NOUN
ftr-350	598	20	,	,	PUNCT
ftr-350	598	21	internal	internal	ADJ
ftr-350	598	22	revenue	revenue	NOUN
ftr-350	598	23	serv	serv	X
ftr-350	598	24	.	.	PUNCT
ftr-350	598	25	,	,	PUNCT
ftr-350	598	26	on	on	ADP
ftr-350	598	27	united	united	PROPN
ftr-350	598	28	states	states	PROPN
ftr-350	598	29	–	–	PUNCT
ftr-350	598	30	canada	canada	PROPN
ftr-350	598	31	income	income	NOUN
ftr-350	598	32	tax	tax	NOUN
ftr-350	598	33	treaty	treaty	NOUN
ftr-350	598	34	and	and	CCONJ
ftr-350	598	35	the	the	DET
ftr-350	598	36	united	united	PROPN
ftr-350	598	37	nations	nations	PROPN
ftr-350	598	38	joint	joint	ADJ
ftr-350	598	39	staff	staff	NOUN
ftr-350	598	40	pension	pension	NOUN
ftr-350	598	41	fund	fund	NOUN
ftr-350	598	42	to	to	ADP
ftr-350	598	43	andrew	andrew	PROPN
ftr-350	598	44	zuckerman	zuckerman	PROPN
ftr-350	598	45	and	and	CCONJ
ftr-350	598	46	tony	tony	ADJ
ftr-350	598	47	montanaro	montanaro	NOUN
ftr-350	598	48	(	(	PUNCT
ftr-350	598	49	july	july	PROPN
ftr-350	598	50	,	,	PUNCT
ftr-350	598	51	11	11	NUM
ftr-350	598	52	,	,	PUNCT
ftr-350	598	53	2007	2007	NUM
ftr-350	598	54	)	)	PUNCT
ftr-350	598	55	,	,	PUNCT
ftr-350	598	56	http://services.taxanalysts.com/taxbase/eps_pdf2009.nsf/docnolookup/2413/$file	http://services.taxanalysts.com/taxbase/eps_pdf2009.nsf/docnolookup/2413/$file	PUNCT
ftr-350	598	57	/2009	/2009	PUNCT
ftr-350	598	58	-	-	PUNCT
ftr-350	598	59	2413	2413	NUM
ftr-350	598	60	-	-	PUNCT
ftr-350	598	61	1.pdf	1.pdf	NOUN
ftr-350	598	62	.	.	PUNCT
ftr-350	599	1	see	see	PROPN
ftr-350	599	2	ellis	ellis	PROPN
ftr-350	599	3	,	,	PUNCT
ftr-350	599	4	supra	supra	PROPN
ftr-350	599	5	note	note	PROPN
ftr-350	599	6	61	61	NUM
ftr-350	599	7	,	,	PUNCT
ftr-350	599	8	at	at	ADP
ftr-350	599	9	594	594	NUM
ftr-350	599	10	nn.65–66	nn.65–66	NOUN
ftr-350	599	11	and	and	CCONJ
ftr-350	599	12	accompanying	accompany	VERB
ftr-350	599	13	text	text	NOUN
ftr-350	599	14	.	.	PUNCT
ftr-350	600	1	under	under	ADP
ftr-350	600	2	the	the	DET
ftr-350	600	3	u.s.-netherlands	u.s.-netherland	NOUN
ftr-350	600	4	tax	tax	NOUN
ftr-350	600	5	treaty	treaty	NOUN
ftr-350	600	6	,	,	PUNCT
ftr-350	600	7	a	a	DET
ftr-350	600	8	lump	lump	NOUN
ftr-350	600	9	sum	sum	NOUN
ftr-350	600	10	payment	payment	NOUN
ftr-350	600	11	may	may	AUX
ftr-350	600	12	be	be	AUX
ftr-350	600	13	taxed	tax	VERB
ftr-350	600	14	by	by	ADP
ftr-350	600	15	the	the	DET
ftr-350	600	16	source	source	NOUN
ftr-350	600	17	country	country	NOUN
ftr-350	600	18	if	if	SCONJ
ftr-350	600	19	the	the	DET
ftr-350	600	20	recipient	recipient	NOUN
ftr-350	600	21	has	have	AUX
ftr-350	600	22	been	be	AUX
ftr-350	600	23	a	a	DET
ftr-350	600	24	resident	resident	NOUN
ftr-350	600	25	of	of	ADP
ftr-350	600	26	the	the	DET
ftr-350	600	27	source	source	NOUN
ftr-350	600	28	country	country	NOUN
ftr-350	600	29	within	within	ADP
ftr-350	600	30	the	the	DET
ftr-350	600	31	previous	previous	ADJ
ftr-350	600	32	five	five	NUM
ftr-350	600	33	years	year	NOUN
ftr-350	600	34	.	.	PUNCT
ftr-350	601	1	convention	convention	NOUN
ftr-350	601	2	between	between	ADP
ftr-350	601	3	the	the	DET
ftr-350	601	4	united	united	PROPN
ftr-350	601	5	states	states	PROPN
ftr-350	601	6	of	of	ADP
ftr-350	601	7	america	america	PROPN
ftr-350	601	8	and	and	CCONJ
ftr-350	601	9	the	the	DET
ftr-350	601	10	kingdom	kingdom	NOUN
ftr-350	601	11	of	of	ADP
ftr-350	601	12	the	the	DET
ftr-350	601	13	netherlands	netherlands	PROPN
ftr-350	601	14	for	for	ADP
ftr-350	601	15	the	the	DET
ftr-350	601	16	avoidance	avoidance	NOUN
ftr-350	601	17	of	of	ADP
ftr-350	601	18	double	double	ADJ
ftr-350	601	19	taxation	taxation	NOUN
ftr-350	601	20	and	and	CCONJ
ftr-350	601	21	the	the	DET
ftr-350	601	22	prevention	prevention	NOUN
ftr-350	601	23	of	of	ADP
ftr-350	601	24	fiscal	fiscal	ADJ
ftr-350	601	25	evasion	evasion	NOUN
ftr-350	601	26	with	with	ADP
ftr-350	601	27	respect	respect	NOUN
ftr-350	601	28	to	to	ADP
ftr-350	601	29	taxes	taxis	NOUN
ftr-350	601	30	on	on	ADP
ftr-350	601	31	income	income	NOUN
ftr-350	601	32	,	,	PUNCT
ftr-350	601	33	apr	apr	PROPN
ftr-350	601	34	.	.	PROPN
ftr-350	601	35	29	29	NUM
ftr-350	601	36	,	,	PUNCT
ftr-350	601	37	1948	1948	NUM
ftr-350	601	38	,	,	PUNCT
ftr-350	601	39	art	art	NOUN
ftr-350	601	40	.	.	PUNCT
ftr-350	602	1	19	19	NUM
ftr-350	602	2	,	,	PUNCT
ftr-350	602	3	para	para	NOUN
ftr-350	602	4	.	.	PROPN
ftr-350	603	1	2	2	NUM
ftr-350	603	2	,	,	PUNCT
ftr-350	603	3	http://www.irs.gov/pub/irs-trty/nether.pdf	http://www.irs.gov/pub/irs-trty/nether.pdf	PROPN
ftr-350	603	4	.	.	PUNCT
ftr-350	604	1	see	see	VERB
ftr-350	604	2	i.r.s	i.r.s	NOUN
ftr-350	604	3	.	.	PUNCT
ftr-350	605	1	priv	priv	PROPN
ftr-350	605	2	.	.	PUNCT
ftr-350	606	1	ltr	ltr	PROPN
ftr-350	606	2	.	.	PUNCT
ftr-350	606	3	rul	rul	PROPN
ftr-350	606	4	.	.	PUNCT
ftr-350	607	1	9626	9626	NUM
ftr-350	607	2	-	-	SYM
ftr-350	607	3	055	055	NUM
ftr-350	607	4	(	(	PUNCT
ftr-350	607	5	apr	apr	PROPN
ftr-350	607	6	.	.	PROPN
ftr-350	607	7	11	11	NUM
ftr-350	607	8	,	,	PUNCT
ftr-350	607	9	1996	1996	NUM
ftr-350	607	10	)	)	PUNCT
ftr-350	608	1	(	(	PUNCT
ftr-350	608	2	applying	apply	VERB
ftr-350	608	3	this	this	DET
ftr-350	608	4	rule	rule	NOUN
ftr-350	608	5	to	to	ADP
ftr-350	608	6	a	a	DET
ftr-350	608	7	spouse	spouse	NOUN
ftr-350	608	8	of	of	ADP
ftr-350	608	9	the	the	DET
ftr-350	608	10	employee	employee	NOUN
ftr-350	608	11	receiving	receive	VERB
ftr-350	608	12	a	a	DET
ftr-350	608	13	distribution	distribution	NOUN
ftr-350	608	14	from	from	ADP
ftr-350	608	15	a	a	DET
ftr-350	608	16	pure	pure	ADJ
ftr-350	608	17	-	-	PUNCT
ftr-350	608	18	rollover	rollover	NOUN
ftr-350	608	19	ira	ira	PROPN
ftr-350	608	20	pursuant	pursuant	VERB
ftr-350	608	21	to	to	ADP
ftr-350	608	22	a	a	DET
ftr-350	608	23	qdro	qdro	NOUN
ftr-350	608	24	)	)	PUNCT
ftr-350	608	25	.	.	PUNCT
ftr-350	609	1	76	76	NUM
ftr-350	609	2	.	.	PUNCT
ftr-350	610	1	the	the	DET
ftr-350	610	2	rule	rule	NOUN
ftr-350	610	3	applies	apply	VERB
ftr-350	610	4	to	to	ADP
ftr-350	610	5	any	any	DET
ftr-350	610	6	“	"	PUNCT
ftr-350	610	7	deferred	deferred	ADJ
ftr-350	610	8	compensation	compensation	NOUN
ftr-350	610	9	item	item	NOUN
ftr-350	610	10	,	,	PUNCT
ftr-350	610	11	”	"	PUNCT
ftr-350	610	12	defined	define	VERB
ftr-350	610	13	in	in	ADP
ftr-350	610	14	section	section	NOUN
ftr-350	610	15	877a(d)(4	877a(d)(4	NUM
ftr-350	610	16	)	)	PUNCT
ftr-350	610	17	,	,	PUNCT
ftr-350	610	18	and	and	CCONJ
ftr-350	610	19	includes	include	VERB
ftr-350	610	20	“	"	PUNCT
ftr-350	610	21	any	any	DET
ftr-350	610	22	interest	interest	NOUN
ftr-350	610	23	in	in	ADP
ftr-350	610	24	a	a	DET
ftr-350	610	25	plan	plan	NOUN
ftr-350	610	26	or	or	CCONJ
ftr-350	610	27	arrangement	arrangement	NOUN
ftr-350	610	28	described	describe	VERB
ftr-350	610	29	in	in	ADP
ftr-350	610	30	section	section	NOUN
ftr-350	610	31	219(g)(5	219(g)(5	NUM
ftr-350	610	32	)	)	PUNCT
ftr-350	610	33	.	.	PUNCT
ftr-350	610	34	”	"	PUNCT
ftr-350	611	1	alden	alden	PROPN
ftr-350	611	2	&	&	CCONJ
ftr-350	611	3	bissell	bissell	PROPN
ftr-350	611	4	note	note	VERB
ftr-350	611	5	that	that	SCONJ
ftr-350	611	6	that	that	DET
ftr-350	611	7	provision	provision	NOUN
ftr-350	611	8	“	"	PUNCT
ftr-350	611	9	embraces	embrace	VERB
ftr-350	611	10	most	most	ADJ
ftr-350	611	11	u.s	u.s	PROPN
ftr-350	611	12	.	.	PROPN
ftr-350	611	13	tax	tax	NOUN
ftr-350	611	14	qualified	qualified	ADJ
ftr-350	611	15	plans	plan	NOUN
ftr-350	611	16	.	.	PUNCT
ftr-350	611	17	.	.	PUNCT
ftr-350	611	18	.	.	PUNCT
ftr-350	611	19	.	.	PUNCT
ftr-350	611	20	”	"	PUNCT
ftr-350	612	1	alden	alden	PROPN
ftr-350	612	2	&	&	CCONJ
ftr-350	612	3	bissell	bissell	PROPN
ftr-350	612	4	,	,	PUNCT
ftr-350	612	5	supra	supra	PROPN
ftr-350	612	6	note	note	NOUN
ftr-350	612	7	48	48	NUM
ftr-350	612	8	,	,	PUNCT
ftr-350	612	9	at	at	ADP
ftr-350	612	10	437–38	437–38	NUM
ftr-350	612	11	.	.	PUNCT
ftr-350	613	1	77	77	NUM
ftr-350	613	2	.	.	PUNCT
ftr-350	614	1	see	see	VERB
ftr-350	614	2	supra	supra	PROPN
ftr-350	614	3	notes	note	NOUN
ftr-350	614	4	48–49	48–49	NUM
ftr-350	614	5	and	and	CCONJ
ftr-350	614	6	accompanying	accompany	VERB
ftr-350	614	7	text	text	NOUN
ftr-350	614	8	.	.	PUNCT
ftr-350	615	1	78	78	NUM
ftr-350	615	2	.	.	PUNCT
ftr-350	616	1	in	in	ADP
ftr-350	616	2	this	this	DET
ftr-350	616	3	case	case	NOUN
ftr-350	616	4	,	,	PUNCT
ftr-350	616	5	the	the	DET
ftr-350	616	6	deferred	defer	VERB
ftr-350	616	7	compensation	compensation	NOUN
ftr-350	616	8	is	be	AUX
ftr-350	616	9	classified	classify	VERB
ftr-350	616	10	as	as	ADP
ftr-350	616	11	an	an	DET
ftr-350	616	12	“	"	PUNCT
ftr-350	616	13	eligible	eligible	ADJ
ftr-350	616	14	deferred	defer	VERB
ftr-350	616	15	compensation	compensation	NOUN
ftr-350	616	16	item	item	NOUN
ftr-350	616	17	.	.	PUNCT
ftr-350	616	18	”	"	PUNCT
ftr-350	616	19	i.r.c	i.r.c	NOUN
ftr-350	616	20	.	.	PUNCT
ftr-350	617	1	§	§	PROPN
ftr-350	617	2	877a(d)(3	877a(d)(3	NUM
ftr-350	617	3	)	)	PUNCT
ftr-350	617	4	.	.	PUNCT
ftr-350	618	1	2012	2012	NUM
ftr-350	618	2	]	]	PUNCT
ftr-350	618	3	retirement	retirement	NOUN
ftr-350	618	4	distributions	distribution	NOUN
ftr-350	618	5	to	to	ADP
ftr-350	618	6	foreign	foreign	ADJ
ftr-350	618	7	nationals	national	NOUN
ftr-350	618	8	795	795	NUM
ftr-350	618	9	connected	connected	ADJ
ftr-350	618	10	income	income	NOUN
ftr-350	618	11	,	,	PUNCT
ftr-350	618	12	79	79	NUM
ftr-350	618	13	but	but	CCONJ
ftr-350	618	14	this	this	PRON
ftr-350	618	15	is	be	AUX
ftr-350	618	16	not	not	PART
ftr-350	618	17	80	80	NUM
ftr-350	618	18	clear	clear	ADJ
ftr-350	618	19	.	.	PUNCT
ftr-350	619	1	81	81	NUM
ftr-350	619	2	if	if	SCONJ
ftr-350	619	3	the	the	DET
ftr-350	619	4	employee	employee	NOUN
ftr-350	619	5	does	do	AUX
ftr-350	619	6	not	not	PART
ftr-350	619	7	choose	choose	VERB
ftr-350	619	8	this	this	DET
ftr-350	619	9	option	option	NOUN
ftr-350	619	10	,	,	PUNCT
ftr-350	619	11	he	he	PRON
ftr-350	619	12	is	be	AUX
ftr-350	619	13	treated	treat	VERB
ftr-350	619	14	as	as	ADP
ftr-350	619	15	receiving	receive	VERB
ftr-350	619	16	a	a	DET
ftr-350	619	17	constructive	constructive	ADJ
ftr-350	619	18	distribution	distribution	NOUN
ftr-350	619	19	of	of	ADP
ftr-350	619	20	the	the	DET
ftr-350	619	21	present	present	ADJ
ftr-350	619	22	79	79	NUM
ftr-350	619	23	.	.	PUNCT
ftr-350	620	1	the	the	DET
ftr-350	620	2	statute	statute	NOUN
ftr-350	620	3	states	state	VERB
ftr-350	620	4	that	that	SCONJ
ftr-350	620	5	―[a]ny	―[a]ny	PROPN
ftr-350	620	6	item	item	PROPN
ftr-350	620	7	subject	subject	ADJ
ftr-350	620	8	to	to	ADP
ftr-350	620	9	the	the	DET
ftr-350	620	10	withholding	withholding	NOUN
ftr-350	620	11	tax	tax	NOUN
ftr-350	620	12	imposed	impose	VERB
ftr-350	620	13	under	under	ADP
ftr-350	620	14	paragraph	paragraph	NOUN
ftr-350	620	15	(	(	PUNCT
ftr-350	620	16	1	1	NUM
ftr-350	620	17	)	)	PUNCT
ftr-350	621	1	[	[	X
ftr-350	621	2	of	of	ADP
ftr-350	621	3	section	section	NOUN
ftr-350	621	4	877a(d	877a(d	PROPN
ftr-350	621	5	)	)	PUNCT
ftr-350	621	6	]	]	PUNCT
ftr-350	621	7	shall	shall	AUX
ftr-350	621	8	be	be	AUX
ftr-350	621	9	subject	subject	ADJ
ftr-350	621	10	to	to	ADP
ftr-350	621	11	tax	tax	NOUN
ftr-350	621	12	under	under	ADP
ftr-350	621	13	section	section	NOUN
ftr-350	621	14	871.‖	871.‖	NUM
ftr-350	621	15	section	section	NOUN
ftr-350	621	16	877a(d)(6)(b	877a(d)(6)(b	NUM
ftr-350	621	17	)	)	PUNCT
ftr-350	621	18	entitled	entitle	VERB
ftr-350	621	19	―application	―application	NOUN
ftr-350	621	20	of	of	ADP
ftr-350	621	21	tax.‖	tax.‖	PROPN
ftr-350	621	22	section	section	NOUN
ftr-350	621	23	877a(d)(6)(a	877a(d)(6)(a	NUM
ftr-350	621	24	)	)	PUNCT
ftr-350	621	25	states	state	NOUN
ftr-350	621	26	:	:	PUNCT
ftr-350	621	27	―rules	―rule	NOUN
ftr-350	621	28	similar	similar	ADJ
ftr-350	621	29	to	to	ADP
ftr-350	621	30	the	the	DET
ftr-350	621	31	rules	rule	NOUN
ftr-350	621	32	of	of	ADP
ftr-350	621	33	subchapter	subchapter	NOUN
ftr-350	621	34	b	b	NOUN
ftr-350	621	35	of	of	ADP
ftr-350	621	36	chapter	chapter	NOUN
ftr-350	621	37	3	3	NUM
ftr-350	621	38	[	[	X
ftr-350	621	39	i.e.	i.e.	X
ftr-350	621	40	,	,	PUNCT
ftr-350	621	41	sections	section	NOUN
ftr-350	621	42	1461	1461	NUM
ftr-350	621	43	et	et	NOUN
ftr-350	621	44	seq	seq	PROPN
ftr-350	621	45	.	.	PUNCT
ftr-350	621	46	]	]	PUNCT
ftr-350	621	47	shall	shall	AUX
ftr-350	621	48	apply	apply	VERB
ftr-350	621	49	for	for	ADP
ftr-350	621	50	purposes	purpose	NOUN
ftr-350	621	51	of	of	ADP
ftr-350	621	52	this	this	DET
ftr-350	621	53	subsection.‖	subsection.‖	ADJ
ftr-350	621	54	subparagraph	subparagraph	NOUN
ftr-350	621	55	(	(	PUNCT
ftr-350	621	56	c	c	NOUN
ftr-350	621	57	)	)	PUNCT
ftr-350	621	58	states	state	VERB
ftr-350	621	59	that	that	SCONJ
ftr-350	621	60	:	:	PUNCT
ftr-350	621	61	―any	―any	PROPN
ftr-350	621	62	item	item	NOUN
ftr-350	621	63	subject	subject	ADJ
ftr-350	621	64	to	to	ADP
ftr-350	621	65	withholding	withhold	VERB
ftr-350	621	66	under	under	ADP
ftr-350	621	67	paragraph	paragraph	NOUN
ftr-350	621	68	(	(	PUNCT
ftr-350	621	69	1	1	X
ftr-350	621	70	)	)	PUNCT
ftr-350	621	71	shall	shall	AUX
ftr-350	621	72	not	not	PART
ftr-350	621	73	be	be	AUX
ftr-350	621	74	subject	subject	ADJ
ftr-350	621	75	to	to	ADP
ftr-350	621	76	withholding	withhold	VERB
ftr-350	621	77	under	under	ADP
ftr-350	621	78	section	section	NOUN
ftr-350	621	79	1441	1441	NUM
ftr-350	621	80	or	or	CCONJ
ftr-350	621	81	chapter	chapter	NOUN
ftr-350	621	82	24	24	NUM
ftr-350	622	1	[	[	SYM
ftr-350	622	2	26	26	NUM
ftr-350	622	3	uscs	usc	NOUN
ftr-350	622	4	§	§	PROPN
ftr-350	622	5	§	§	PROPN
ftr-350	622	6	3401	3401	NUM
ftr-350	622	7	et	et	NOUN
ftr-350	622	8	seq.].‖	seq.].‖	VERB
ftr-350	622	9	thus	thus	ADV
ftr-350	622	10	far	far	ADV
ftr-350	622	11	,	,	PUNCT
ftr-350	622	12	irs	irs	PROPN
ftr-350	622	13	has	have	AUX
ftr-350	622	14	not	not	PART
ftr-350	622	15	provided	provide	VERB
ftr-350	622	16	clear	clear	ADJ
ftr-350	622	17	guidance	guidance	NOUN
ftr-350	622	18	.	.	PUNCT
ftr-350	623	1	it	it	PRON
ftr-350	623	2	has	have	AUX
ftr-350	623	3	stated	state	VERB
ftr-350	623	4	that	that	SCONJ
ftr-350	623	5	―[b]ecause	―[b]ecause	NOUN
ftr-350	623	6	the	the	DET
ftr-350	623	7	expatriate	expatriate	NOUN
ftr-350	623	8	must	must	AUX
ftr-350	623	9	waive	waive	VERB
ftr-350	623	10	his	his	PRON
ftr-350	623	11	or	or	CCONJ
ftr-350	623	12	her	her	PRON
ftr-350	623	13	right	right	NOUN
ftr-350	623	14	to	to	PART
ftr-350	623	15	claim	claim	VERB
ftr-350	623	16	treaty	treaty	NOUN
ftr-350	623	17	benefits	benefit	NOUN
ftr-350	623	18	with	with	ADP
ftr-350	623	19	respect	respect	NOUN
ftr-350	623	20	to	to	ADP
ftr-350	623	21	an	an	DET
ftr-350	623	22	eligible	eligible	ADJ
ftr-350	623	23	deferred	defer	VERB
ftr-350	623	24	compensation	compensation	NOUN
ftr-350	623	25	item	item	NOUN
ftr-350	623	26	,	,	PUNCT
ftr-350	623	27	the	the	DET
ftr-350	623	28	30	30	NUM
ftr-350	623	29	percent	percent	NOUN
ftr-350	623	30	withholding	withholding	NOUN
ftr-350	623	31	tax	tax	NOUN
ftr-350	623	32	can	can	AUX
ftr-350	623	33	not	not	PART
ftr-350	623	34	be	be	AUX
ftr-350	623	35	reduced	reduce	VERB
ftr-350	623	36	or	or	CCONJ
ftr-350	623	37	eliminated	eliminate	VERB
ftr-350	623	38	by	by	ADP
ftr-350	623	39	treaty.‖	treaty.‖	ADJ
ftr-350	623	40	notice	notice	NOUN
ftr-350	623	41	2009	2009	NUM
ftr-350	623	42	-	-	SYM
ftr-350	623	43	85	85	NUM
ftr-350	623	44	,	,	PUNCT
ftr-350	623	45	sec	sec	PROPN
ftr-350	623	46	.	.	PROPN
ftr-350	624	1	5.c	5.c	NUM
ftr-350	624	2	.	.	PUNCT
ftr-350	625	1	however	however	ADV
ftr-350	625	2	,	,	PUNCT
ftr-350	625	3	the	the	DET
ftr-350	625	4	notice	notice	NOUN
ftr-350	625	5	further	far	ADV
ftr-350	625	6	provides	provide	VERB
ftr-350	625	7	that	that	SCONJ
ftr-350	625	8	―section	―section	NOUN
ftr-350	625	9	877a(d)(6	877a(d)(6	NUM
ftr-350	625	10	)	)	PUNCT
ftr-350	625	11	provides	provide	VERB
ftr-350	625	12	that	that	SCONJ
ftr-350	625	13	the	the	DET
ftr-350	625	14	tax	tax	NOUN
ftr-350	625	15	that	that	PRON
ftr-350	625	16	is	be	AUX
ftr-350	625	17	imposed	impose	VERB
ftr-350	625	18	on	on	ADP
ftr-350	625	19	taxable	taxable	ADJ
ftr-350	625	20	payments	payment	NOUN
ftr-350	625	21	from	from	ADP
ftr-350	625	22	eligible	eligible	ADJ
ftr-350	625	23	deferred	defer	VERB
ftr-350	625	24	compensation	compensation	NOUN
ftr-350	625	25	items	item	NOUN
ftr-350	625	26	by	by	ADP
ftr-350	625	27	section	section	NOUN
ftr-350	625	28	877a(d)(1	877a(d)(1	NUM
ftr-350	625	29	)	)	PUNCT
ftr-350	625	30	is	be	AUX
ftr-350	625	31	imposed	impose	VERB
ftr-350	625	32	under	under	ADP
ftr-350	625	33	section	section	NOUN
ftr-350	625	34	871	871	NUM
ftr-350	625	35	,	,	PUNCT
ftr-350	625	36	but	but	CCONJ
ftr-350	625	37	that	that	SCONJ
ftr-350	625	38	the	the	DET
ftr-350	625	39	payment	payment	NOUN
ftr-350	625	40	is	be	AUX
ftr-350	625	41	subject	subject	ADJ
ftr-350	625	42	to	to	ADP
ftr-350	625	43	withholding	withhold	VERB
ftr-350	625	44	under	under	ADP
ftr-350	625	45	section	section	NOUN
ftr-350	625	46	877a(d)(1	877a(d)(1	NUM
ftr-350	625	47	)	)	PUNCT
ftr-350	625	48	and	and	CCONJ
ftr-350	625	49	not	not	PART
ftr-350	625	50	under	under	ADP
ftr-350	625	51	section	section	NOUN
ftr-350	625	52	1441	1441	NUM
ftr-350	625	53	or	or	CCONJ
ftr-350	625	54	chapter	chapter	NOUN
ftr-350	625	55	24	24	NUM
ftr-350	625	56	.	.	PUNCT
ftr-350	626	1	any	any	DET
ftr-350	626	2	amount	amount	NOUN
ftr-350	626	3	due	due	ADJ
ftr-350	626	4	under	under	ADP
ftr-350	626	5	section	section	NOUN
ftr-350	626	6	871	871	NUM
ftr-350	626	7	that	that	PRON
ftr-350	626	8	is	be	AUX
ftr-350	626	9	not	not	PART
ftr-350	626	10	paid	pay	VERB
ftr-350	626	11	by	by	ADP
ftr-350	626	12	means	mean	NOUN
ftr-350	626	13	of	of	ADP
ftr-350	626	14	withholding	withholding	NOUN
ftr-350	626	15	must	must	AUX
ftr-350	626	16	be	be	AUX
ftr-350	626	17	reported	report	VERB
ftr-350	626	18	on	on	ADP
ftr-350	626	19	the	the	DET
ftr-350	626	20	income	income	NOUN
ftr-350	626	21	tax	tax	NOUN
ftr-350	626	22	return	return	NOUN
ftr-350	626	23	filed	file	VERB
ftr-350	626	24	by	by	ADP
ftr-350	626	25	the	the	DET
ftr-350	626	26	covered	covered	ADJ
ftr-350	626	27	expatriate	expatriate	NOUN
ftr-350	626	28	for	for	ADP
ftr-350	626	29	the	the	DET
ftr-350	626	30	relevant	relevant	ADJ
ftr-350	626	31	taxable	taxable	ADJ
ftr-350	626	32	year.‖	year.‖	NOUN
ftr-350	626	33	i	i	PRON
ftr-350	626	34	d.	d.	PROPN
ftr-350	626	35	at	at	ADP
ftr-350	626	36	sec	sec	PROPN
ftr-350	626	37	.	.	PUNCT
ftr-350	627	1	5.f	5.f	NUM
ftr-350	627	2	.	.	PUNCT
ftr-350	628	1	80	80	NUM
ftr-350	628	2	.	.	PUNCT
ftr-350	629	1	see	see	VERB
ftr-350	629	2	bittker	bittker	NOUN
ftr-350	629	3	&	&	CCONJ
ftr-350	629	4	lokken	lokken	PROPN
ftr-350	629	5	,	,	PUNCT
ftr-350	629	6	federal	federal	ADJ
ftr-350	629	7	taxation	taxation	NOUN
ftr-350	629	8	of	of	ADP
ftr-350	629	9	income	income	NOUN
ftr-350	629	10	,	,	PUNCT
ftr-350	629	11	estates	estate	NOUN
ftr-350	629	12	,	,	PUNCT
ftr-350	629	13	and	and	CCONJ
ftr-350	629	14	gifts	gift	NOUN
ftr-350	629	15	,	,	PUNCT
ftr-350	629	16	supra	supra	ADJ
ftr-350	629	17	note	note	NOUN
ftr-350	629	18	2	2	NUM
ftr-350	629	19	,	,	PUNCT
ftr-350	629	20	at	at	ADP
ftr-350	629	21	¶	¶	PROPN
ftr-350	629	22	66.1a.5	66.1a.5	NUM
ftr-350	629	23	(	(	PUNCT
ftr-350	629	24	concluding	conclude	VERB
ftr-350	629	25	that	that	SCONJ
ftr-350	629	26	―it	―it	NOUN
ftr-350	629	27	is	be	AUX
ftr-350	629	28	a	a	DET
ftr-350	629	29	final	final	ADJ
ftr-350	629	30	tax‖	tax‖	NUM
ftr-350	629	31	)	)	PUNCT
ftr-350	629	32	;	;	PUNCT
ftr-350	629	33	compare	compare	VERB
ftr-350	629	34	alden	alden	PROPN
ftr-350	629	35	&	&	CCONJ
ftr-350	629	36	bissell	bissell	PROPN
ftr-350	629	37	,	,	PUNCT
ftr-350	629	38	supra	supra	PROPN
ftr-350	629	39	note	note	NOUN
ftr-350	629	40	48	48	NUM
ftr-350	629	41	,	,	PUNCT
ftr-350	629	42	at	at	ADP
ftr-350	629	43	438–39	438–39	NUM
ftr-350	629	44	,	,	PUNCT
ftr-350	629	45	suggesting	suggest	VERB
ftr-350	629	46	treaty	treaty	NOUN
ftr-350	629	47	relief	relief	NOUN
ftr-350	629	48	may	may	AUX
ftr-350	629	49	be	be	AUX
ftr-350	629	50	available	available	ADJ
ftr-350	629	51	;	;	PUNCT
ftr-350	629	52	see	see	VERB
ftr-350	629	53	mark	mark	PROPN
ftr-350	629	54	a.	a.	PROPN
ftr-350	629	55	spielman	spielman	PROPN
ftr-350	629	56	,	,	PUNCT
ftr-350	629	57	service	service	NOUN
ftr-350	629	58	issues	issue	NOUN
ftr-350	629	59	guidance	guidance	VERB
ftr-350	629	60	on	on	ADP
ftr-350	629	61	section	section	NOUN
ftr-350	629	62	877a	877a	NUM
ftr-350	629	63	exit	exit	NOUN
ftr-350	629	64	tax	tax	NOUN
ftr-350	629	65	,	,	PUNCT
ftr-350	629	66	news	news	NOUN
ftr-350	629	67	quarterly	quarterly	ADJ
ftr-350	629	68	,	,	PUNCT
ftr-350	629	69	vol	vol	NOUN
ftr-350	629	70	.	.	PROPN
ftr-350	629	71	29	29	NUM
ftr-350	629	72	,	,	PUNCT
ftr-350	629	73	no	no	INTJ
ftr-350	629	74	.	.	NOUN
ftr-350	629	75	2	2	NUM
ftr-350	629	76	,	,	PUNCT
ftr-350	629	77	pp	pp	ADJ
ftr-350	629	78	.	.	PUNCT
ftr-350	630	1	11–13	11–13	NUM
ftr-350	630	2	,	,	PUNCT
ftr-350	630	3	winter	winter	NOUN
ftr-350	630	4	2010	2010	NUM
ftr-350	630	5	,	,	PUNCT
ftr-350	630	6	―several	―several	ADJ
ftr-350	630	7	important	important	ADJ
ftr-350	630	8	interpretative	interpretative	ADJ
ftr-350	630	9	questions	question	NOUN
ftr-350	630	10	remain	remain	VERB
ftr-350	630	11	unanswered	unanswered	ADJ
ftr-350	630	12	by	by	ADP
ftr-350	630	13	[	[	PUNCT
ftr-350	630	14	notice	notice	NOUN
ftr-350	630	15	2009	2009	NUM
ftr-350	630	16	-	-	SYM
ftr-350	630	17	85	85	NUM
ftr-350	630	18	]	]	PUNCT
ftr-350	630	19	,	,	PUNCT
ftr-350	630	20	including	include	VERB
ftr-350	630	21	the	the	DET
ftr-350	630	22	relationship	relationship	NOUN
ftr-350	630	23	and	and	CCONJ
ftr-350	630	24	application	application	NOUN
ftr-350	630	25	of	of	ADP
ftr-350	630	26	section	section	NOUN
ftr-350	630	27	871	871	NUM
ftr-350	630	28	to	to	PART
ftr-350	630	29	section	section	VERB
ftr-350	630	30	877a.‖	877a.‖	NUM
ftr-350	630	31	see	see	NOUN
ftr-350	630	32	also	also	ADV
ftr-350	631	1	thomas	thomas	PROPN
ftr-350	631	2	st	st	PROPN
ftr-350	631	3	.	.	PROPN
ftr-350	631	4	g.	g.	PROPN
ftr-350	631	5	bissell	bissell	PROPN
ftr-350	631	6	,	,	PUNCT
ftr-350	631	7	an	an	DET
ftr-350	631	8	―exit	―exit	ADV
ftr-350	631	9	tax‖	tax‖	NOUN
ftr-350	631	10	enters	enter	VERB
ftr-350	631	11	the	the	DET
ftr-350	631	12	u.s	u.s	PROPN
ftr-350	631	13	.	.	PROPN
ftr-350	631	14	tax	tax	PROPN
ftr-350	631	15	lexicon	lexicon	NOUN
ftr-350	631	16	—	—	PUNCT
ftr-350	631	17	section	section	NOUN
ftr-350	631	18	877a	877a	NOUN
ftr-350	631	19	and	and	CCONJ
ftr-350	631	20	guidance	guidance	NOUN
ftr-350	631	21	under	under	ADP
ftr-350	631	22	notice	notice	NOUN
ftr-350	631	23	2009	2009	NUM
ftr-350	631	24	-	-	SYM
ftr-350	631	25	85	85	NUM
ftr-350	631	26	,	,	PUNCT
ftr-350	631	27	tax	tax	NOUN
ftr-350	631	28	management	management	NOUN
ftr-350	631	29	memorandum	memorandum	NOUN
ftr-350	631	30	,	,	PUNCT
ftr-350	631	31	april	april	PROPN
ftr-350	631	32	12	12	NUM
ftr-350	631	33	,	,	PUNCT
ftr-350	631	34	2010	2010	NUM
ftr-350	631	35	,	,	PUNCT
ftr-350	631	36	stating	state	VERB
ftr-350	631	37	that	that	SCONJ
ftr-350	631	38	―the	―the	DET
ftr-350	631	39	expatriate	expatriate	NOUN
ftr-350	631	40	's	's	PART
ftr-350	631	41	actual	actual	ADJ
ftr-350	631	42	tax	tax	NOUN
ftr-350	631	43	must	must	AUX
ftr-350	631	44	be	be	AUX
ftr-350	631	45	calculated	calculate	VERB
ftr-350	631	46	under	under	ADP
ftr-350	631	47	the	the	DET
ftr-350	631	48	provisions	provision	NOUN
ftr-350	631	49	governing	govern	VERB
ftr-350	631	50	payments	payment	NOUN
ftr-350	631	51	to	to	PART
ftr-350	631	52	nonresident	nonresident	VERB
ftr-350	631	53	aliens	alien	NOUN
ftr-350	631	54	under	under	ADP
ftr-350	631	55	section	section	NOUN
ftr-350	631	56	871	871	NUM
ftr-350	631	57	,	,	PUNCT
ftr-350	631	58	and	and	CCONJ
ftr-350	631	59	the	the	DET
ftr-350	631	60	30	30	NUM
ftr-350	631	61	percent	percent	NOUN
ftr-350	631	62	withholding	withholding	NOUN
ftr-350	631	63	tax	tax	NOUN
ftr-350	631	64	is	be	AUX
ftr-350	631	65	then	then	ADV
ftr-350	631	66	credited	credit	VERB
ftr-350	631	67	against	against	ADP
ftr-350	631	68	the	the	DET
ftr-350	631	69	expatriate	expatriate	NOUN
ftr-350	631	70	's	's	PART
ftr-350	631	71	substantive	substantive	ADJ
ftr-350	631	72	federal	federal	ADJ
ftr-350	631	73	income	income	NOUN
ftr-350	631	74	tax	tax	NOUN
ftr-350	631	75	liability.‖	liability.‖	PROPN
ftr-350	631	76	(	(	PUNCT
ftr-350	631	77	footnotes	footnote	NOUN
ftr-350	631	78	omitted	omit	VERB
ftr-350	631	79	.	.	PUNCT
ftr-350	631	80	)	)	PUNCT
ftr-350	632	1	he	he	PRON
ftr-350	632	2	further	far	ADV
ftr-350	632	3	states	state	VERB
ftr-350	632	4	that	that	SCONJ
ftr-350	632	5	―it	―it	NOUN
ftr-350	632	6	should	should	AUX
ftr-350	632	7	be	be	AUX
ftr-350	632	8	possible	possible	ADJ
ftr-350	632	9	for	for	SCONJ
ftr-350	632	10	him	he	PRON
ftr-350	632	11	to	to	PART
ftr-350	632	12	claim	claim	VERB
ftr-350	632	13	treaty	treaty	NOUN
ftr-350	632	14	relief	relief	NOUN
ftr-350	632	15	in	in	ADP
ftr-350	632	16	the	the	DET
ftr-350	632	17	final	final	ADJ
ftr-350	632	18	determination	determination	NOUN
ftr-350	632	19	of	of	ADP
ftr-350	632	20	tax	tax	NOUN
ftr-350	632	21	under	under	ADP
ftr-350	632	22	section	section	NOUN
ftr-350	632	23	871.‖	871.‖	NUM
ftr-350	632	24	he	he	PRON
ftr-350	632	25	argues	argue	VERB
ftr-350	632	26	that	that	SCONJ
ftr-350	632	27	both	both	CCONJ
ftr-350	632	28	the	the	DET
ftr-350	632	29	instructions	instruction	NOUN
ftr-350	632	30	to	to	PART
ftr-350	632	31	form	form	VERB
ftr-350	632	32	8854	8854	NUM
ftr-350	632	33	and	and	CCONJ
ftr-350	632	34	notice	notice	VERB
ftr-350	632	35	2009	2009	NUM
ftr-350	632	36	-	-	SYM
ftr-350	632	37	85	85	NUM
ftr-350	632	38	are	be	AUX
ftr-350	632	39	―silent	―silent	NOUN
ftr-350	632	40	on	on	ADP
ftr-350	632	41	the	the	DET
ftr-350	632	42	issue	issue	NOUN
ftr-350	632	43	—	—	PUNCT
ftr-350	632	44	possibly	possibly	ADV
ftr-350	632	45	a	a	DET
ftr-350	632	46	tacit	tacit	ADJ
ftr-350	632	47	admission	admission	NOUN
ftr-350	632	48	on	on	ADP
ftr-350	632	49	the	the	DET
ftr-350	632	50	part	part	NOUN
ftr-350	632	51	of	of	ADP
ftr-350	632	52	the	the	DET
ftr-350	632	53	irs	irs	PROPN
ftr-350	632	54	either	either	CCONJ
ftr-350	632	55	that	that	SCONJ
ftr-350	632	56	it	it	PRON
ftr-350	632	57	agrees	agree	VERB
ftr-350	632	58	with	with	ADP
ftr-350	632	59	this	this	DET
ftr-350	632	60	conclusion	conclusion	NOUN
ftr-350	632	61	but	but	CCONJ
ftr-350	632	62	does	do	AUX
ftr-350	632	63	not	not	PART
ftr-350	632	64	wish	wish	VERB
ftr-350	632	65	to	to	PART
ftr-350	632	66	concede	concede	VERB
ftr-350	632	67	this	this	DET
ftr-350	632	68	point	point	NOUN
ftr-350	632	69	as	as	ADP
ftr-350	632	70	yet	yet	ADV
ftr-350	632	71	,	,	PUNCT
ftr-350	632	72	or	or	CCONJ
ftr-350	632	73	else	else	ADV
ftr-350	632	74	that	that	PRON
ftr-350	632	75	it	it	PRON
ftr-350	632	76	is	be	AUX
ftr-350	632	77	still	still	ADV
ftr-350	632	78	studying	study	VERB
ftr-350	632	79	the	the	DET
ftr-350	632	80	issue.‖	issue.‖	PROPN
ftr-350	632	81	i	i	PRON
ftr-350	632	82	d.	d.	PROPN
ftr-350	632	83	see	see	VERB
ftr-350	632	84	also	also	ADV
ftr-350	632	85	edward	edward	PROPN
ftr-350	632	86	tanenbaum	tanenbaum	PROPN
ftr-350	632	87	,	,	PUNCT
ftr-350	632	88	more	more	ADJ
ftr-350	632	89	on	on	ADP
ftr-350	632	90	individual	individual	ADJ
ftr-350	632	91	expatriation	expatriation	NOUN
ftr-350	632	92	—	—	PUNCT
ftr-350	632	93	notice	notice	NOUN
ftr-350	632	94	200985	200985	NUM
ftr-350	632	95	,	,	PUNCT
ftr-350	632	96	39	39	NUM
ftr-350	632	97	tax	tax	NOUN
ftr-350	632	98	mgmt	mgmt	NOUN
ftr-350	632	99	.	.	PUNCT
ftr-350	633	1	int‘l	int‘l	PROPN
ftr-350	633	2	j.	j.	PROPN
ftr-350	633	3	94	94	PROPN
ftr-350	633	4	(	(	PUNCT
ftr-350	633	5	2010	2010	NUM
ftr-350	633	6	)	)	PUNCT
ftr-350	633	7	,	,	PUNCT
ftr-350	633	8	noting	note	VERB
ftr-350	633	9	that	that	SCONJ
ftr-350	633	10	―[t]his	―[t]his	PRON
ftr-350	633	11	withholding	withholding	NOUN
ftr-350	633	12	requirement	requirement	NOUN
ftr-350	633	13	applies	apply	VERB
ftr-350	633	14	in	in	ADP
ftr-350	633	15	lieu	lieu	NOUN
ftr-350	633	16	of	of	ADP
ftr-350	633	17	any	any	DET
ftr-350	633	18	other	other	ADJ
ftr-350	633	19	withholding	withholding	NOUN
ftr-350	633	20	requirements	requirement	NOUN
ftr-350	633	21	under	under	ADP
ftr-350	633	22	current	current	ADJ
ftr-350	633	23	law	law	NOUN
ftr-350	633	24	,	,	PUNCT
ftr-350	633	25	but	but	CCONJ
ftr-350	633	26	items	item	NOUN
ftr-350	633	27	that	that	PRON
ftr-350	633	28	are	be	AUX
ftr-350	633	29	subject	subject	ADJ
ftr-350	633	30	to	to	ADP
ftr-350	633	31	the	the	DET
ftr-350	633	32	withholding	withholding	NOUN
ftr-350	633	33	requirement	requirement	NOUN
ftr-350	633	34	are	be	AUX
ftr-350	633	35	nevertheless	nevertheless	ADV
ftr-350	633	36	subject	subject	ADJ
ftr-350	633	37	to	to	ADP
ftr-350	633	38	tax	tax	NOUN
ftr-350	633	39	under	under	ADP
ftr-350	633	40	section	section	NOUN
ftr-350	633	41	871.‖	871.‖	NUM
ftr-350	633	42	i	i	PRON
ftr-350	633	43	d.	d.	PROPN
ftr-350	633	44	81	81	NUM
ftr-350	633	45	.	.	PUNCT
ftr-350	634	1	apparently	apparently	ADV
ftr-350	634	2	the	the	DET
ftr-350	634	3	treasury	treasury	NOUN
ftr-350	634	4	does	do	AUX
ftr-350	634	5	not	not	PART
ftr-350	634	6	intend	intend	VERB
ftr-350	634	7	to	to	PART
ftr-350	634	8	take	take	VERB
ftr-350	634	9	the	the	DET
ftr-350	634	10	position	position	NOUN
ftr-350	634	11	that	that	PRON
ftr-350	634	12	treaty	treaty	NOUN
ftr-350	634	13	protection	protection	NOUN
ftr-350	634	14	would	would	AUX
ftr-350	634	15	be	be	AUX
ftr-350	634	16	barred	bar	VERB
ftr-350	634	17	by	by	ADP
ftr-350	634	18	provisions	provision	NOUN
ftr-350	634	19	in	in	ADP
ftr-350	634	20	a	a	DET
ftr-350	634	21	treaty‟s	treaty‟s	ADJ
ftr-350	634	22	savings	saving	NOUN
ftr-350	634	23	clause	clause	NOUN
ftr-350	634	24	extending	extend	VERB
ftr-350	634	25	it	it	PRON
ftr-350	634	26	for	for	ADP
ftr-350	634	27	ten	ten	NUM
ftr-350	634	28	years	year	NOUN
ftr-350	634	29	to	to	ADP
ftr-350	634	30	long	long	ADJ
ftr-350	634	31	-	-	PUNCT
ftr-350	634	32	term	term	NOUN
ftr-350	634	33	residents	resident	NOUN
ftr-350	634	34	who	who	PRON
ftr-350	634	35	have	have	AUX
ftr-350	634	36	expatriated	expatriate	VERB
ftr-350	634	37	.	.	PUNCT
ftr-350	635	1	(	(	PUNCT
ftr-350	635	2	for	for	ADP
ftr-350	635	3	such	such	ADJ
ftr-350	635	4	provisions	provision	NOUN
ftr-350	635	5	,	,	PUNCT
ftr-350	635	6	see	see	VERB
ftr-350	635	7	infra	infra	NOUN
ftr-350	635	8	note	note	VERB
ftr-350	635	9	85	85	NUM
ftr-350	635	10	)	)	PUNCT
ftr-350	635	11	this	this	PRON
ftr-350	635	12	is	be	AUX
ftr-350	635	13	suggested	suggest	VERB
ftr-350	635	14	by	by	ADP
ftr-350	635	15	the	the	DET
ftr-350	635	16	fact	fact	NOUN
ftr-350	635	17	that	that	SCONJ
ftr-350	635	18	the	the	DET
ftr-350	635	19	treaty	treaty	NOUN
ftr-350	635	20	signed	sign	VERB
ftr-350	635	21	with	with	ADP
ftr-350	635	22	hungary	hungary	PROPN
ftr-350	635	23	on	on	ADP
ftr-350	635	24	feb	feb	PROPN
ftr-350	635	25	,	,	PUNCT
ftr-350	635	26	4	4	NUM
ftr-350	635	27	,	,	PUNCT
ftr-350	635	28	2010	2010	NUM
ftr-350	635	29	contains	contain	VERB
ftr-350	635	30	this	this	DET
ftr-350	635	31	type	type	NOUN
ftr-350	635	32	of	of	ADP
ftr-350	635	33	extension	extension	NOUN
ftr-350	635	34	of	of	ADP
ftr-350	635	35	the	the	DET
ftr-350	635	36	savings	saving	NOUN
ftr-350	635	37	clause	clause	NOUN
ftr-350	635	38	,	,	PUNCT
ftr-350	635	39	but	but	CCONJ
ftr-350	636	1	the	the	DET
ftr-350	636	2	technical	technical	ADJ
ftr-350	636	3	http://www.lexis.com/research/buttontflink?_m=3dd0d0e37c21c9816d0ebd5717e211a8&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b26%20uscs%20%a7%20877a%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=12&_butinline=1&_butinfo=26%20usc%203401&_fmtstr=full&docnum=1&_startdoc=1&wchp=dglzvlz-zskaz&_md5=8029897a10bdad62e5549f31973614e8	http://www.lexis.com/research/buttontflink?_m=3dd0d0e37c21c9816d0ebd5717e211a8&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b26%20uscs%20%a7%20877a%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=12&_butinline=1&_butinfo=26%20usc%203401&_fmtstr=full&docnum=1&_startdoc=1&wchp=dglzvlz-zskaz&_md5=8029897a10bdad62e5549f31973614e8	PROPN
ftr-350	636	4	796	796	NUM
ftr-350	636	5	florida	florida	PROPN
ftr-350	636	6	tax	tax	NOUN
ftr-350	636	7	review	review	NOUN
ftr-350	636	8	[	[	X
ftr-350	636	9	vol	vol	NOUN
ftr-350	636	10	.	.	PUNCT
ftr-350	637	1	11:10	11:10	NUM
ftr-350	637	2	value	value	NOUN
ftr-350	637	3	of	of	ADP
ftr-350	637	4	the	the	DET
ftr-350	637	5	accrued	accrue	VERB
ftr-350	637	6	retirement	retirement	NOUN
ftr-350	637	7	benefit	benefit	NOUN
ftr-350	637	8	on	on	ADP
ftr-350	637	9	the	the	DET
ftr-350	637	10	day	day	NOUN
ftr-350	637	11	before	before	ADP
ftr-350	637	12	the	the	DET
ftr-350	637	13	expatriation	expatriation	NOUN
ftr-350	637	14	date	date	NOUN
ftr-350	637	15	.	.	PUNCT
ftr-350	638	1	82	82	NUM
ftr-350	639	1	moreover	moreover	ADV
ftr-350	639	2	,	,	PUNCT
ftr-350	639	3	without	without	ADP
ftr-350	639	4	regard	regard	NOUN
ftr-350	639	5	to	to	ADP
ftr-350	639	6	any	any	DET
ftr-350	639	7	election	election	NOUN
ftr-350	639	8	,	,	PUNCT
ftr-350	639	9	a	a	DET
ftr-350	639	10	covered	cover	VERB
ftr-350	639	11	expatriate	expatriate	NOUN
ftr-350	639	12	is	be	AUX
ftr-350	639	13	generally	generally	ADV
ftr-350	639	14	deemed	deem	VERB
ftr-350	639	15	to	to	PART
ftr-350	639	16	receive	receive	VERB
ftr-350	639	17	a	a	DET
ftr-350	639	18	distribution	distribution	NOUN
ftr-350	639	19	of	of	ADP
ftr-350	639	20	his	his	PRON
ftr-350	639	21	entire	entire	ADJ
ftr-350	639	22	interest	interest	NOUN
ftr-350	639	23	in	in	ADP
ftr-350	639	24	an	an	DET
ftr-350	639	25	individual	individual	ADJ
ftr-350	639	26	retirement	retirement	NOUN
ftr-350	639	27	account	account	NOUN
ftr-350	639	28	on	on	ADP
ftr-350	639	29	the	the	DET
ftr-350	639	30	day	day	NOUN
ftr-350	639	31	before	before	ADP
ftr-350	639	32	the	the	DET
ftr-350	639	33	expatriation	expatriation	NOUN
ftr-350	639	34	date	date	NOUN
ftr-350	639	35	(	(	PUNCT
ftr-350	639	36	when	when	SCONJ
ftr-350	639	37	no	no	DET
ftr-350	639	38	treaty	treaty	NOUN
ftr-350	639	39	protection	protection	NOUN
ftr-350	639	40	would	would	AUX
ftr-350	639	41	be	be	AUX
ftr-350	639	42	available	available	ADJ
ftr-350	639	43	)	)	PUNCT
ftr-350	639	44	.	.	PUNCT
ftr-350	640	1	83	83	NUM
ftr-350	640	2	a	a	DET
ftr-350	640	3	former	former	ADJ
ftr-350	640	4	long	long	ADJ
ftr-350	640	5	-	-	PUNCT
ftr-350	640	6	term	term	NOUN
ftr-350	640	7	resident	resident	NOUN
ftr-350	640	8	who	who	PRON
ftr-350	640	9	expatriated	expatriate	VERB
ftr-350	640	10	after	after	ADP
ftr-350	640	11	june	june	PROPN
ftr-350	640	12	3	3	NUM
ftr-350	640	13	,	,	PUNCT
ftr-350	640	14	2004	2004	NUM
ftr-350	640	15	and	and	CCONJ
ftr-350	640	16	before	before	ADP
ftr-350	640	17	june	june	PROPN
ftr-350	640	18	17	17	NUM
ftr-350	640	19	,	,	PUNCT
ftr-350	640	20	2008	2008	NUM
ftr-350	640	21	,	,	PUNCT
ftr-350	640	22	is	be	AUX
ftr-350	640	23	not	not	PART
ftr-350	640	24	subject	subject	ADJ
ftr-350	640	25	to	to	ADP
ftr-350	640	26	the	the	DET
ftr-350	640	27	rules	rule	NOUN
ftr-350	640	28	for	for	ADP
ftr-350	640	29	covered	covered	ADJ
ftr-350	640	30	expatriates	expatriate	NOUN
ftr-350	640	31	.	.	PUNCT
ftr-350	641	1	however	however	ADV
ftr-350	641	2	,	,	PUNCT
ftr-350	641	3	the	the	DET
ftr-350	641	4	u.s	u.s	PROPN
ftr-350	641	5	.	.	PROPN
ftr-350	641	6	source	source	NOUN
ftr-350	641	7	portion	portion	NOUN
ftr-350	641	8	of	of	ADP
ftr-350	641	9	any	any	DET
ftr-350	641	10	distributions	distribution	NOUN
ftr-350	641	11	received	receive	VERB
ftr-350	641	12	within	within	ADP
ftr-350	641	13	ten	ten	NUM
ftr-350	641	14	years	year	NOUN
ftr-350	641	15	after	after	SCONJ
ftr-350	641	16	expatriation	expatriation	NOUN
ftr-350	641	17	is	be	AUX
ftr-350	641	18	taxed	tax	VERB
ftr-350	641	19	at	at	ADP
ftr-350	641	20	graduated	graduate	VERB
ftr-350	641	21	rates	rate	NOUN
ftr-350	641	22	84	84	NUM
ftr-350	641	23	and	and	CCONJ
ftr-350	641	24	is	be	AUX
ftr-350	641	25	excluded	exclude	VERB
ftr-350	641	26	from	from	ADP
ftr-350	641	27	treaty	treaty	NOUN
ftr-350	641	28	protection	protection	NOUN
ftr-350	641	29	in	in	ADP
ftr-350	641	30	many	many	ADJ
ftr-350	641	31	cases	case	NOUN
ftr-350	641	32	.	.	PUNCT
ftr-350	642	1	85	85	NUM
ftr-350	642	2	b.	b.	NOUN
ftr-350	642	3	withholding	withholding	NOUN
ftr-350	642	4	or	or	CCONJ
ftr-350	642	5	other	other	ADJ
ftr-350	642	6	payment	payment	NOUN
ftr-350	642	7	of	of	ADP
ftr-350	642	8	tax	tax	NOUN
ftr-350	642	9	if	if	SCONJ
ftr-350	642	10	the	the	DET
ftr-350	642	11	recipient	recipient	NOUN
ftr-350	642	12	of	of	ADP
ftr-350	642	13	a	a	DET
ftr-350	642	14	distribution	distribution	NOUN
ftr-350	642	15	from	from	ADP
ftr-350	642	16	a	a	DET
ftr-350	642	17	u.s	u.s	PROPN
ftr-350	642	18	.	.	PROPN
ftr-350	642	19	qualified	qualified	PROPN
ftr-350	642	20	retirement	retirement	NOUN
ftr-350	642	21	plan	plan	NOUN
ftr-350	642	22	is	be	AUX
ftr-350	642	23	a	a	DET
ftr-350	642	24	nonresident	nonresident	ADJ
ftr-350	642	25	alien	alien	NOUN
ftr-350	642	26	,	,	PUNCT
ftr-350	642	27	a	a	DET
ftr-350	642	28	distinct	distinct	ADJ
ftr-350	642	29	set	set	NOUN
ftr-350	642	30	of	of	ADP
ftr-350	642	31	withholding	withholding	NOUN
ftr-350	642	32	rules	rule	NOUN
ftr-350	642	33	apply	apply	VERB
ftr-350	642	34	.	.	PUNCT
ftr-350	643	1	86	86	NUM
ftr-350	643	2	except	except	SCONJ
ftr-350	643	3	when	when	SCONJ
ftr-350	643	4	a	a	DET
ftr-350	643	5	treaty	treaty	NOUN
ftr-350	643	6	applies	apply	VERB
ftr-350	643	7	,	,	PUNCT
ftr-350	643	8	a	a	DET
ftr-350	643	9	distribution	distribution	NOUN
ftr-350	643	10	to	to	ADP
ftr-350	643	11	a	a	DET
ftr-350	643	12	nonresident	nonresident	ADJ
ftr-350	643	13	alien	alien	ADJ
ftr-350	643	14	retiree	retiree	NOUN
ftr-350	643	15	or	or	CCONJ
ftr-350	643	16	explanation	explanation	NOUN
ftr-350	643	17	provides	provide	VERB
ftr-350	643	18	that	that	SCONJ
ftr-350	643	19	it	it	PRON
ftr-350	643	20	refers	refer	VERB
ftr-350	643	21	to	to	ADP
ftr-350	643	22	the	the	DET
ftr-350	643	23	application	application	NOUN
ftr-350	643	24	of	of	ADP
ftr-350	643	25	section	section	NOUN
ftr-350	643	26	877	877	NUM
ftr-350	643	27	to	to	ADP
ftr-350	643	28	long	long	ADJ
ftr-350	643	29	-	-	PUNCT
ftr-350	643	30	term	term	NOUN
ftr-350	643	31	residents	resident	NOUN
ftr-350	643	32	or	or	CCONJ
ftr-350	643	33	citizens	citizen	NOUN
ftr-350	643	34	who	who	PRON
ftr-350	643	35	expatriated	expatriate	VERB
ftr-350	643	36	before	before	ADP
ftr-350	643	37	june	june	PROPN
ftr-350	643	38	17	17	NUM
ftr-350	643	39	,	,	PUNCT
ftr-350	643	40	2008	2008	NUM
ftr-350	643	41	.	.	PUNCT
ftr-350	644	1	convention	convention	NOUN
ftr-350	644	2	between	between	ADP
ftr-350	644	3	the	the	DET
ftr-350	644	4	united	united	PROPN
ftr-350	644	5	states	states	PROPN
ftr-350	644	6	and	and	CCONJ
ftr-350	644	7	hungary	hungary	PROPN
ftr-350	644	8	for	for	ADP
ftr-350	644	9	the	the	DET
ftr-350	644	10	avoidance	avoidance	NOUN
ftr-350	644	11	of	of	ADP
ftr-350	644	12	double	double	ADJ
ftr-350	644	13	taxation	taxation	NOUN
ftr-350	644	14	and	and	CCONJ
ftr-350	644	15	prevention	prevention	NOUN
ftr-350	644	16	of	of	ADP
ftr-350	644	17	fiscal	fiscal	ADJ
ftr-350	644	18	evasion	evasion	NOUN
ftr-350	644	19	with	with	ADP
ftr-350	644	20	respect	respect	NOUN
ftr-350	644	21	to	to	ADP
ftr-350	644	22	taxes	taxis	NOUN
ftr-350	644	23	on	on	ADP
ftr-350	644	24	income	income	NOUN
ftr-350	644	25	,	,	PUNCT
ftr-350	644	26	u.s.–hungary	u.s.–hungary	PROPN
ftr-350	644	27	,	,	PUNCT
ftr-350	644	28	feb	feb	NOUN
ftr-350	644	29	.	.	PROPN
ftr-350	644	30	4	4	NUM
ftr-350	644	31	,	,	PUNCT
ftr-350	644	32	2010	2010	NUM
ftr-350	644	33	,	,	PUNCT
ftr-350	644	34	treaty	treaty	NOUN
ftr-350	644	35	doc	doc	PROPN
ftr-350	644	36	.	.	PROPN
ftr-350	645	1	111–7	111–7	PROPN
ftr-350	645	2	.	.	PROPN
ftr-350	645	3	82	82	NUM
ftr-350	645	4	.	.	PUNCT
ftr-350	645	5	i.r.c	i.r.c	NOUN
ftr-350	645	6	.	.	PUNCT
ftr-350	646	1	§	§	PROPN
ftr-350	646	2	877a(d)((2)(a	877a(d)((2)(a	NUM
ftr-350	646	3	)	)	PUNCT
ftr-350	646	4	.	.	PUNCT
ftr-350	647	1	see	see	VERB
ftr-350	647	2	discussion	discussion	NOUN
ftr-350	647	3	in	in	ADP
ftr-350	647	4	alden	alden	PROPN
ftr-350	647	5	&	&	CCONJ
ftr-350	647	6	bissell	bissell	PROPN
ftr-350	647	7	,	,	PUNCT
ftr-350	647	8	supra	supra	PROPN
ftr-350	647	9	note	note	NOUN
ftr-350	647	10	48	48	NUM
ftr-350	647	11	,	,	PUNCT
ftr-350	647	12	at	at	ADP
ftr-350	647	13	438	438	NUM
ftr-350	647	14	(	(	PUNCT
ftr-350	647	15	noting	note	VERB
ftr-350	647	16	the	the	DET
ftr-350	647	17	unavailability	unavailability	NOUN
ftr-350	647	18	of	of	ADP
ftr-350	647	19	the	the	DET
ftr-350	647	20	$	$	SYM
ftr-350	647	21	600,000	600,000	NUM
ftr-350	647	22	exemption	exemption	NOUN
ftr-350	647	23	of	of	ADP
ftr-350	647	24	section	section	NOUN
ftr-350	647	25	877a(a)(3)(a	877a(a)(3)(a	NUM
ftr-350	647	26	)	)	PUNCT
ftr-350	647	27	or	or	CCONJ
ftr-350	647	28	the	the	DET
ftr-350	647	29	deferral	deferral	ADJ
ftr-350	647	30	election	election	NOUN
ftr-350	647	31	of	of	ADP
ftr-350	647	32	section	section	NOUN
ftr-350	647	33	877a(b	877a(b	NUM
ftr-350	647	34	)	)	PUNCT
ftr-350	647	35	)	)	PUNCT
ftr-350	647	36	.	.	PUNCT
ftr-350	648	1	83	83	NUM
ftr-350	648	2	.	.	PUNCT
ftr-350	649	1	see	see	VERB
ftr-350	649	2	i.r.c	i.r.c	NOUN
ftr-350	649	3	.	.	PUNCT
ftr-350	650	1	§	§	PROPN
ftr-350	650	2	877a(e	877a(e	PROPN
ftr-350	650	3	)	)	PUNCT
ftr-350	650	4	.	.	PUNCT
ftr-350	651	1	this	this	DET
ftr-350	651	2	rule	rule	NOUN
ftr-350	651	3	does	do	AUX
ftr-350	651	4	not	not	PART
ftr-350	651	5	apply	apply	VERB
ftr-350	651	6	to	to	ADP
ftr-350	651	7	simplified	simplified	ADJ
ftr-350	651	8	pensions	pension	NOUN
ftr-350	651	9	or	or	CCONJ
ftr-350	651	10	retirement	retirement	NOUN
ftr-350	651	11	accounts	account	NOUN
ftr-350	651	12	described	describe	VERB
ftr-350	651	13	in	in	ADP
ftr-350	651	14	section	section	NOUN
ftr-350	651	15	408(k	408(k	NUM
ftr-350	651	16	)	)	PUNCT
ftr-350	651	17	or	or	CCONJ
ftr-350	651	18	(	(	PUNCT
ftr-350	651	19	p	p	NOUN
ftr-350	651	20	)	)	PUNCT
ftr-350	651	21	.	.	PUNCT
ftr-350	652	1	no	no	DET
ftr-350	652	2	early	early	ADJ
ftr-350	652	3	distribution	distribution	NOUN
ftr-350	652	4	tax	tax	NOUN
ftr-350	652	5	applies	applie	NOUN
ftr-350	652	6	.	.	PUNCT
ftr-350	653	1	i.r.c	i.r.c	NOUN
ftr-350	653	2	.	.	PUNCT
ftr-350	654	1	§	§	PROPN
ftr-350	654	2	877(e)(1)(b	877(e)(1)(b	PROPN
ftr-350	654	3	)	)	PUNCT
ftr-350	654	4	.	.	PUNCT
ftr-350	655	1	see	see	VERB
ftr-350	655	2	notice	notice	NOUN
ftr-350	655	3	2009	2009	NUM
ftr-350	655	4	-	-	SYM
ftr-350	655	5	85	85	NUM
ftr-350	655	6	,	,	PUNCT
ftr-350	655	7	2009–2	2009–2	PROPN
ftr-350	655	8	c.b	c.b	PROPN
ftr-350	655	9	.	.	PROPN
ftr-350	655	10	598	598	NUM
ftr-350	655	11	,	,	PUNCT
ftr-350	655	12	sec	sec	PROPN
ftr-350	655	13	.	.	PROPN
ftr-350	655	14	6	6	NUM
ftr-350	655	15	.	.	X
ftr-350	656	1	see	see	VERB
ftr-350	656	2	discussion	discussion	NOUN
ftr-350	656	3	in	in	ADP
ftr-350	656	4	alden	alden	PROPN
ftr-350	656	5	&	&	CCONJ
ftr-350	656	6	bissell	bissell	PROPN
ftr-350	656	7	,	,	PUNCT
ftr-350	656	8	supra	supra	PROPN
ftr-350	656	9	note	note	NOUN
ftr-350	656	10	48	48	NUM
ftr-350	656	11	,	,	PUNCT
ftr-350	656	12	at	at	ADP
ftr-350	656	13	p.	p.	NOUN
ftr-350	656	14	431	431	NUM
ftr-350	656	15	.	.	PUNCT
ftr-350	657	1	84	84	NUM
ftr-350	657	2	.	.	PUNCT
ftr-350	658	1	see	see	VERB
ftr-350	658	2	i.r.c	i.r.c	NOUN
ftr-350	658	3	.	.	PUNCT
ftr-350	659	1	§	§	PROPN
ftr-350	659	2	877(a	877(a	PROPN
ftr-350	659	3	)	)	PUNCT
ftr-350	659	4	,	,	PUNCT
ftr-350	659	5	(	(	PUNCT
ftr-350	659	6	b	b	NOUN
ftr-350	659	7	)	)	PUNCT
ftr-350	659	8	.	.	PUNCT
ftr-350	660	1	85	85	NUM
ftr-350	660	2	.	.	PUNCT
ftr-350	661	1	as	as	SCONJ
ftr-350	661	2	explained	explain	VERB
ftr-350	661	3	by	by	ADP
ftr-350	661	4	alden	alden	PROPN
ftr-350	661	5	&	&	CCONJ
ftr-350	661	6	bissell	bissell	PROPN
ftr-350	661	7	,	,	PUNCT
ftr-350	661	8	the	the	DET
ftr-350	661	9	1996	1996	NUM
ftr-350	661	10	act	act	NOUN
ftr-350	661	11	,	,	PUNCT
ftr-350	661	12	which	which	DET
ftr-350	661	13	first	first	ADJ
ftr-350	661	14	applied	apply	VERB
ftr-350	661	15	section	section	NOUN
ftr-350	661	16	877	877	NUM
ftr-350	661	17	to	to	ADP
ftr-350	661	18	former	former	ADJ
ftr-350	661	19	long	long	ADJ
ftr-350	661	20	-	-	PUNCT
ftr-350	661	21	term	term	NOUN
ftr-350	661	22	residents	resident	NOUN
ftr-350	661	23	,	,	PUNCT
ftr-350	661	24	contained	contain	VERB
ftr-350	661	25	a	a	DET
ftr-350	661	26	treaty	treaty	NOUN
ftr-350	661	27	override	override	NOUN
ftr-350	661	28	,	,	PUNCT
ftr-350	661	29	expiring	expire	VERB
ftr-350	661	30	in	in	ADP
ftr-350	661	31	2006	2006	NUM
ftr-350	661	32	.	.	PUNCT
ftr-350	662	1	many	many	ADJ
ftr-350	662	2	treaties	treaty	NOUN
ftr-350	662	3	that	that	PRON
ftr-350	662	4	were	be	AUX
ftr-350	662	5	negotiated	negotiate	VERB
ftr-350	662	6	or	or	CCONJ
ftr-350	662	7	amended	amend	VERB
ftr-350	662	8	after	after	ADP
ftr-350	662	9	1996	1996	NUM
ftr-350	662	10	contain	contain	VERB
ftr-350	662	11	a	a	DET
ftr-350	662	12	provision	provision	NOUN
ftr-350	662	13	extending	extend	VERB
ftr-350	662	14	the	the	DET
ftr-350	662	15	savings	saving	NOUN
ftr-350	662	16	clause	clause	NOUN
ftr-350	662	17	to	to	ADP
ftr-350	662	18	long	long	ADJ
ftr-350	662	19	-	-	PUNCT
ftr-350	662	20	term	term	NOUN
ftr-350	662	21	residents	resident	NOUN
ftr-350	662	22	who	who	PRON
ftr-350	662	23	have	have	AUX
ftr-350	662	24	expatriated	expatriate	VERB
ftr-350	662	25	.	.	PUNCT
ftr-350	663	1	see	see	VERB
ftr-350	663	2	alden	alden	PROPN
ftr-350	663	3	&	&	CCONJ
ftr-350	663	4	bissell	bissell	PROPN
ftr-350	663	5	,	,	PUNCT
ftr-350	663	6	supra	supra	PROPN
ftr-350	663	7	note	note	NOUN
ftr-350	663	8	48	48	NUM
ftr-350	663	9	,	,	PUNCT
ftr-350	663	10	at	at	ADP
ftr-350	663	11	text	text	NOUN
ftr-350	663	12	accompanying	accompanying	ADJ
ftr-350	663	13	notes	note	NOUN
ftr-350	663	14	16–18	16–18	NUM
ftr-350	663	15	,	,	PUNCT
ftr-350	663	16	(	(	PUNCT
ftr-350	663	17	citing	cite	VERB
ftr-350	663	18	2006	2006	NUM
ftr-350	663	19	u.s	u.s	PROPN
ftr-350	663	20	.	.	PROPN
ftr-350	663	21	model	model	PROPN
ftr-350	663	22	income	income	PROPN
ftr-350	663	23	tax	tax	PROPN
ftr-350	663	24	convention	convention	PROPN
ftr-350	663	25	,	,	PUNCT
ftr-350	663	26	art.1	art.1	PROPN
ftr-350	663	27	(	(	PUNCT
ftr-350	663	28	4	4	NUM
ftr-350	663	29	)	)	PUNCT
ftr-350	663	30	;	;	PUNCT
ftr-350	663	31	1997	1997	NUM
ftr-350	663	32	u.s.–south	u.s.–south	PROPN
ftr-350	663	33	africa	africa	PROPN
ftr-350	663	34	tax	tax	PROPN
ftr-350	663	35	treaty	treaty	PROPN
ftr-350	663	36	,	,	PUNCT
ftr-350	663	37	art	art	NOUN
ftr-350	663	38	.	.	PUNCT
ftr-350	664	1	1(4	1(4	NUM
ftr-350	664	2	)	)	PUNCT
ftr-350	664	3	.	.	PUNCT
ftr-350	664	4	)	)	PUNCT
ftr-350	665	1	see	see	AUX
ftr-350	665	2	also	also	ADV
ftr-350	665	3	protocol	protocol	VERB
ftr-350	665	4	to	to	ADP
ftr-350	665	5	u.s.–mexico	u.s.–mexico	PROPN
ftr-350	665	6	treaty	treaty	NOUN
ftr-350	665	7	,	,	PUNCT
ftr-350	665	8	september	september	PROPN
ftr-350	665	9	8	8	NUM
ftr-350	665	10	,	,	PUNCT
ftr-350	665	11	1994	1994	NUM
ftr-350	665	12	,	,	PUNCT
ftr-350	665	13	article	article	NOUN
ftr-350	665	14	1	1	NUM
ftr-350	665	15	,	,	PUNCT
ftr-350	665	16	t.i.a.s	t.i.a.s	PROPN
ftr-350	665	17	.	.	NOUN
ftr-350	665	18	1404	1404	NUM
ftr-350	665	19	;	;	PUNCT
ftr-350	665	20	protocol	protocol	NOUN
ftr-350	665	21	to	to	ADP
ftr-350	665	22	2001	2001	NUM
ftr-350	665	23	us	us	PROPN
ftr-350	665	24	–	–	PUNCT
ftr-350	665	25	uk	uk	PROPN
ftr-350	665	26	convention	convention	PROPN
ftr-350	665	27	,	,	PUNCT
ftr-350	665	28	supra	supra	PROPN
ftr-350	665	29	note	note	PROPN
ftr-350	665	30	46	46	NUM
ftr-350	665	31	,	,	PUNCT
ftr-350	665	32	at	at	ADP
ftr-350	665	33	art	art	NOUN
ftr-350	665	34	.	.	PUNCT
ftr-350	666	1	6	6	NUM
ftr-350	666	2	.	.	NOUN
ftr-350	666	3	86	86	NUM
ftr-350	666	4	.	.	PUNCT
ftr-350	666	5	regs	regs	PROPN
ftr-350	666	6	.	.	PUNCT
ftr-350	667	1	§	§	PROPN
ftr-350	667	2	1.1441	1.1441	NUM
ftr-350	667	3	-	-	PUNCT
ftr-350	667	4	4(b)(1	4(b)(1	NUM
ftr-350	667	5	)	)	PUNCT
ftr-350	667	6	.	.	PUNCT
ftr-350	668	1	see	see	VERB
ftr-350	668	2	i.r.c	i.r.c	NOUN
ftr-350	668	3	.	.	PUNCT
ftr-350	669	1	§	§	PROPN
ftr-350	669	2	1441(a	1441(a	NUM
ftr-350	669	3	)	)	PUNCT
ftr-350	669	4	,	,	PUNCT
ftr-350	669	5	(	(	PUNCT
ftr-350	669	6	b	b	X
ftr-350	669	7	)	)	PUNCT
ftr-350	669	8	(	(	PUNCT
ftr-350	669	9	30	30	NUM
ftr-350	669	10	percent	percent	NOUN
ftr-350	669	11	withholding	withholding	NOUN
ftr-350	669	12	required	require	VERB
ftr-350	669	13	on	on	ADP
ftr-350	669	14	payments	payment	NOUN
ftr-350	669	15	to	to	PART
ftr-350	669	16	nonresident	nonresident	VERB
ftr-350	669	17	alien	alien	ADJ
ftr-350	669	18	individuals	individual	NOUN
ftr-350	669	19	of	of	ADP
ftr-350	669	20	wages	wage	NOUN
ftr-350	669	21	,	,	PUNCT
ftr-350	669	22	annuities	annuity	NOUN
ftr-350	669	23	,	,	PUNCT
ftr-350	669	24	compensations	compensation	NOUN
ftr-350	669	25	or	or	CCONJ
ftr-350	669	26	other	other	ADJ
ftr-350	669	27	fixed	fix	VERB
ftr-350	669	28	or	or	CCONJ
ftr-350	669	29	determinable	determinable	VERB
ftr-350	669	30	annual	annual	ADJ
ftr-350	669	31	or	or	CCONJ
ftr-350	669	32	periodical	periodical	ADJ
ftr-350	669	33	income	income	NOUN
ftr-350	669	34	)	)	PUNCT
ftr-350	669	35	;	;	PUNCT
ftr-350	669	36	i.r.c	i.r.c	NOUN
ftr-350	669	37	.	.	PUNCT
ftr-350	670	1	§	§	PROPN
ftr-350	670	2	1441(c	1441(c	NUM
ftr-350	670	3	)	)	PUNCT
ftr-350	670	4	(	(	PUNCT
ftr-350	670	5	no	no	DET
ftr-350	670	6	withholding	withholding	NOUN
ftr-350	670	7	required	require	VERB
ftr-350	670	8	in	in	ADP
ftr-350	670	9	the	the	DET
ftr-350	670	10	case	case	NOUN
ftr-350	670	11	of	of	ADP
ftr-350	670	12	any	any	DET
ftr-350	670	13	item	item	NOUN
ftr-350	670	14	,	,	PUNCT
ftr-350	670	15	other	other	ADJ
ftr-350	670	16	than	than	ADP
ftr-350	670	17	compensation	compensation	NOUN
ftr-350	670	18	for	for	ADP
ftr-350	670	19	personal	personal	ADJ
ftr-350	670	20	services	service	NOUN
ftr-350	670	21	,	,	PUNCT
ftr-350	670	22	which	which	PRON
ftr-350	670	23	is	be	AUX
ftr-350	670	24	effectively	effectively	ADV
ftr-350	670	25	connected	connect	VERB
ftr-350	670	26	with	with	ADP
ftr-350	670	27	the	the	DET
ftr-350	670	28	conduct	conduct	NOUN
ftr-350	670	29	of	of	ADP
ftr-350	670	30	a	a	DET
ftr-350	670	31	u.s	u.s	PROPN
ftr-350	670	32	.	.	PROPN
ftr-350	670	33	trade	trade	NOUN
ftr-350	670	34	or	or	CCONJ
ftr-350	670	35	business	business	NOUN
ftr-350	670	36	and	and	CCONJ
ftr-350	670	37	is	be	AUX
ftr-350	670	38	included	include	VERB
ftr-350	670	39	in	in	ADP
ftr-350	670	40	gross	gross	ADJ
ftr-350	670	41	income	income	NOUN
ftr-350	670	42	of	of	ADP
ftr-350	670	43	the	the	DET
ftr-350	670	44	recipient	recipient	NOUN
ftr-350	670	45	under	under	ADP
ftr-350	670	46	871(b)(2	871(b)(2	NUM
ftr-350	670	47	)	)	PUNCT
ftr-350	670	48	for	for	ADP
ftr-350	670	49	the	the	DET
ftr-350	670	50	taxable	taxable	ADJ
ftr-350	670	51	year	year	NOUN
ftr-350	670	52	)	)	PUNCT
ftr-350	670	53	.	.	PUNCT
ftr-350	671	1	2012	2012	NUM
ftr-350	671	2	]	]	PUNCT
ftr-350	671	3	retirement	retirement	NOUN
ftr-350	671	4	distributions	distribution	NOUN
ftr-350	671	5	to	to	ADP
ftr-350	671	6	foreign	foreign	ADJ
ftr-350	671	7	nationals	national	NOUN
ftr-350	671	8	797	797	NUM
ftr-350	671	9	beneficiary	beneficiary	NOUN
ftr-350	671	10	is	be	AUX
ftr-350	671	11	subject	subject	ADJ
ftr-350	671	12	to	to	ADP
ftr-350	671	13	30	30	NUM
ftr-350	671	14	percent	percent	NOUN
ftr-350	671	15	withholding	withhold	VERB
ftr-350	671	16	under	under	ADP
ftr-350	671	17	section	section	NOUN
ftr-350	671	18	1441	1441	NUM
ftr-350	671	19	87	87	NUM
ftr-350	671	20	(	(	PUNCT
ftr-350	671	21	and	and	CCONJ
ftr-350	671	22	not	not	PART
ftr-350	671	23	under	under	ADP
ftr-350	671	24	the	the	DET
ftr-350	671	25	rules	rule	NOUN
ftr-350	671	26	provided	provide	VERB
ftr-350	671	27	for	for	ADP
ftr-350	671	28	distributions	distribution	NOUN
ftr-350	671	29	to	to	ADP
ftr-350	671	30	u.s	u.s	PROPN
ftr-350	671	31	.	.	PROPN
ftr-350	671	32	citizens	citizen	NOUN
ftr-350	671	33	)	)	PUNCT
ftr-350	671	34	.	.	PUNCT
ftr-350	672	1	88	88	NUM
ftr-350	672	2	the	the	DET
ftr-350	672	3	payer	payer	NOUN
ftr-350	672	4	is	be	AUX
ftr-350	672	5	required	require	VERB
ftr-350	672	6	to	to	PART
ftr-350	672	7	provide	provide	VERB
ftr-350	672	8	the	the	DET
ftr-350	672	9	foreign	foreign	ADJ
ftr-350	672	10	person	person	NOUN
ftr-350	672	11	with	with	ADP
ftr-350	672	12	form	form	NOUN
ftr-350	672	13	1042	1042	NUM
ftr-350	672	14	-	-	SYM
ftr-350	672	15	s	s	NOUN
ftr-350	672	16	and	and	CCONJ
ftr-350	672	17	report	report	VERB
ftr-350	672	18	the	the	DET
ftr-350	672	19	tax	tax	NOUN
ftr-350	672	20	withheld	withhold	VERB
ftr-350	672	21	on	on	ADP
ftr-350	672	22	form	form	NOUN
ftr-350	672	23	1042	1042	NUM
ftr-350	672	24	.	.	PUNCT
ftr-350	673	1	89	89	NUM
ftr-350	673	2	an	an	DET
ftr-350	673	3	irs	irs	PROPN
ftr-350	673	4	publication	publication	NOUN
ftr-350	673	5	states	state	VERB
ftr-350	673	6	that	that	SCONJ
ftr-350	673	7	the	the	DET
ftr-350	673	8	nonresident	nonresident	NOUN
ftr-350	673	9	has	have	VERB
ftr-350	673	10	the	the	DET
ftr-350	673	11	option	option	NOUN
ftr-350	673	12	to	to	PART
ftr-350	673	13	request	request	VERB
ftr-350	673	14	that	that	SCONJ
ftr-350	673	15	the	the	DET
ftr-350	673	16	payer	payer	NOUN
ftr-350	673	17	instead	instead	ADV
ftr-350	673	18	implement	implement	VERB
ftr-350	673	19	wage	wage	NOUN
ftr-350	673	20	withholding	withholding	NOUN
ftr-350	673	21	;	;	PUNCT
ftr-350	673	22	however	however	ADV
ftr-350	673	23	,	,	PUNCT
ftr-350	673	24	this	this	DET
ftr-350	673	25	treatment	treatment	NOUN
ftr-350	673	26	appears	appear	VERB
ftr-350	673	27	inconsistent	inconsistent	ADJ
ftr-350	673	28	with	with	ADP
ftr-350	673	29	the	the	DET
ftr-350	673	30	treasury	treasury	PROPN
ftr-350	673	31	regulations	regulation	NOUN
ftr-350	673	32	.	.	PUNCT
ftr-350	674	1	90	90	NUM
ftr-350	674	2	87	87	NUM
ftr-350	674	3	.	.	PUNCT
ftr-350	674	4	regs	regs	PROPN
ftr-350	674	5	.	.	PUNCT
ftr-350	675	1	§	§	PROPN
ftr-350	675	2	1.1441	1.1441	NUM
ftr-350	675	3	-	-	PUNCT
ftr-350	675	4	4(b)(1)(ii),(iv	4(b)(1)(ii),(iv	NUM
ftr-350	675	5	)	)	PUNCT
ftr-350	675	6	.	.	PUNCT
ftr-350	676	1	prior	prior	ADV
ftr-350	676	2	to	to	ADP
ftr-350	676	3	1987	1987	NUM
ftr-350	676	4	,	,	PUNCT
ftr-350	676	5	section	section	NOUN
ftr-350	676	6	1441	1441	NUM
ftr-350	676	7	withholding	withholding	NOUN
ftr-350	676	8	was	be	AUX
ftr-350	676	9	required	require	VERB
ftr-350	676	10	.	.	PUNCT
ftr-350	677	1	however	however	ADV
ftr-350	677	2	,	,	PUNCT
ftr-350	677	3	after	after	ADP
ftr-350	677	4	the	the	DET
ftr-350	677	5	enactment	enactment	NOUN
ftr-350	677	6	of	of	ADP
ftr-350	677	7	section	section	NOUN
ftr-350	677	8	864(c)(6	864(c)(6	NUM
ftr-350	677	9	)	)	PUNCT
ftr-350	677	10	,	,	PUNCT
ftr-350	677	11	withholding	withhold	VERB
ftr-350	677	12	under	under	ADP
ftr-350	677	13	section	section	NOUN
ftr-350	677	14	3405	3405	NUM
ftr-350	677	15	was	be	AUX
ftr-350	677	16	permitted	permit	VERB
ftr-350	677	17	for	for	ADP
ftr-350	677	18	pensions	pension	NOUN
ftr-350	677	19	with	with	ADP
ftr-350	677	20	respect	respect	NOUN
ftr-350	677	21	to	to	ADP
ftr-350	677	22	services	service	NOUN
ftr-350	677	23	performed	perform	VERB
ftr-350	677	24	in	in	ADP
ftr-350	677	25	the	the	DET
ftr-350	677	26	u.s	u.s	PROPN
ftr-350	677	27	.	.	PROPN
ftr-350	677	28	after	after	ADP
ftr-350	677	29	1986	1986	NUM
ftr-350	677	30	.	.	PUNCT
ftr-350	678	1	see	see	VERB
ftr-350	678	2	discussion	discussion	NOUN
ftr-350	678	3	in	in	ADP
ftr-350	678	4	t.d	t.d	PROPN
ftr-350	678	5	.	.	PROPN
ftr-350	678	6	8288	8288	NUM
ftr-350	678	7	,	,	PUNCT
ftr-350	678	8	1990	1990	NUM
ftr-350	678	9	-	-	SYM
ftr-350	678	10	1	1	NUM
ftr-350	678	11	c.b	c.b	PROPN
ftr-350	678	12	.	.	PROPN
ftr-350	678	13	163	163	NUM
ftr-350	678	14	(	(	PUNCT
ftr-350	678	15	adopting	adopt	VERB
ftr-350	678	16	temp	temp	NOUN
ftr-350	678	17	.	.	PUNCT
ftr-350	679	1	reg	reg	NOUN
ftr-350	679	2	.	.	PUNCT
ftr-350	680	1	§	§	PROPN
ftr-350	680	2	1.1441	1.1441	NUM
ftr-350	680	3	-	-	PUNCT
ftr-350	680	4	4t(b)(ii	4t(b)(ii	NUM
ftr-350	680	5	)	)	PUNCT
ftr-350	680	6	,	,	PUNCT
ftr-350	680	7	which	which	PRON
ftr-350	680	8	required	require	VERB
ftr-350	680	9	withholding	withholding	NOUN
ftr-350	680	10	under	under	ADP
ftr-350	680	11	section	section	NOUN
ftr-350	680	12	1441	1441	NUM
ftr-350	680	13	if	if	SCONJ
ftr-350	680	14	the	the	DET
ftr-350	680	15	recipient	recipient	NOUN
ftr-350	680	16	elected	elect	VERB
ftr-350	680	17	out	out	ADP
ftr-350	680	18	of	of	ADP
ftr-350	680	19	section	section	NOUN
ftr-350	680	20	3405	3405	NUM
ftr-350	680	21	withholding	withholding	NOUN
ftr-350	680	22	)	)	PUNCT
ftr-350	680	23	;	;	PUNCT
ftr-350	680	24	act	act	NOUN
ftr-350	680	25	,	,	PUNCT
ftr-350	680	26	supra	supra	PROPN
ftr-350	680	27	note	note	PROPN
ftr-350	680	28	62	62	NUM
ftr-350	680	29	,	,	PUNCT
ftr-350	680	30	at	at	ADP
ftr-350	680	31	e–14	e–14	PROPN
ftr-350	680	32	,	,	PUNCT
ftr-350	680	33	n.118	n.118	VERB
ftr-350	680	34	(	(	PUNCT
ftr-350	680	35	prior	prior	ADV
ftr-350	680	36	to	to	ADP
ftr-350	680	37	2001	2001	NUM
ftr-350	680	38	,	,	PUNCT
ftr-350	680	39	regulations	regulation	NOUN
ftr-350	680	40	allowed	allow	VERB
ftr-350	680	41	nonresident	nonresident	ADJ
ftr-350	680	42	alien	alien	NOUN
ftr-350	680	43	to	to	PART
ftr-350	680	44	elect	elect	VERB
ftr-350	680	45	withholding	withhold	VERB
ftr-350	680	46	at	at	ADP
ftr-350	680	47	graduated	graduate	VERB
ftr-350	680	48	rates	rate	NOUN
ftr-350	680	49	on	on	ADP
ftr-350	680	50	a	a	DET
ftr-350	680	51	pension	pension	NOUN
ftr-350	680	52	distribution	distribution	NOUN
ftr-350	680	53	to	to	PART
ftr-350	680	54	avoid	avoid	VERB
ftr-350	680	55	30	30	NUM
ftr-350	680	56	percent	percent	NOUN
ftr-350	680	57	withholding	withholding	NOUN
ftr-350	680	58	tax	tax	NOUN
ftr-350	680	59	,	,	PUNCT
ftr-350	680	60	even	even	ADV
ftr-350	680	61	though	though	SCONJ
ftr-350	680	62	only	only	ADV
ftr-350	680	63	a	a	DET
ftr-350	680	64	portion	portion	NOUN
ftr-350	680	65	of	of	ADP
ftr-350	680	66	the	the	DET
ftr-350	680	67	distribution	distribution	NOUN
ftr-350	680	68	was	be	AUX
ftr-350	680	69	effectively	effectively	ADV
ftr-350	680	70	connected	connect	VERB
ftr-350	680	71	income	income	NOUN
ftr-350	680	72	)	)	PUNCT
ftr-350	680	73	.	.	PUNCT
ftr-350	681	1	however	however	ADV
ftr-350	681	2	,	,	PUNCT
ftr-350	681	3	when	when	SCONJ
ftr-350	681	4	proposed	propose	VERB
ftr-350	681	5	regulations	regulation	NOUN
ftr-350	681	6	under	under	ADP
ftr-350	681	7	section	section	NOUN
ftr-350	681	8	1441	1441	NUM
ftr-350	681	9	were	be	AUX
ftr-350	681	10	issued	issue	VERB
ftr-350	681	11	in	in	ADP
ftr-350	681	12	1996	1996	NUM
ftr-350	681	13	(	(	PUNCT
ftr-350	681	14	in	in	ADP
ftr-350	681	15	a	a	DET
ftr-350	681	16	major	major	ADJ
ftr-350	681	17	revision	revision	NOUN
ftr-350	681	18	of	of	ADP
ftr-350	681	19	the	the	DET
ftr-350	681	20	withholding	withholding	NOUN
ftr-350	681	21	regulations	regulation	NOUN
ftr-350	681	22	)	)	PUNCT
ftr-350	681	23	,	,	PUNCT
ftr-350	681	24	see	see	VERB
ftr-350	681	25	61	61	NUM
ftr-350	681	26	fr	fr	NUM
ftr-350	681	27	17614	17614	NUM
ftr-350	681	28	-	-	SYM
ftr-350	681	29	01	01	NUM
ftr-350	681	30	,	,	PUNCT
ftr-350	681	31	1996	1996	NUM
ftr-350	681	32	-	-	SYM
ftr-350	681	33	1	1	NUM
ftr-350	681	34	c.b	c.b	PROPN
ftr-350	681	35	.	.	PROPN
ftr-350	681	36	773	773	NUM
ftr-350	681	37	,	,	PUNCT
ftr-350	681	38	april	april	PROPN
ftr-350	681	39	22	22	NUM
ftr-350	681	40	,	,	PUNCT
ftr-350	681	41	1996	1996	NUM
ftr-350	681	42	,	,	PUNCT
ftr-350	681	43	the	the	DET
ftr-350	681	44	treasury	treasury	NOUN
ftr-350	681	45	stated	state	VERB
ftr-350	681	46	that	that	SCONJ
ftr-350	681	47	―a	―a	NOUN
ftr-350	681	48	new	new	ADJ
ftr-350	681	49	paragraph	paragraph	NOUN
ftr-350	681	50	(	(	PUNCT
ftr-350	681	51	b)(1)(ii	b)(1)(ii	PROPN
ftr-350	681	52	)	)	PUNCT
ftr-350	681	53	is	be	AUX
ftr-350	681	54	added	add	VERB
ftr-350	681	55	to	to	PART
ftr-350	681	56	require	require	VERB
ftr-350	681	57	that	that	SCONJ
ftr-350	681	58	withholding	withholding	NOUN
ftr-350	681	59	on	on	ADP
ftr-350	681	60	distributions	distribution	NOUN
ftr-350	681	61	from	from	ADP
ftr-350	681	62	certain	certain	ADJ
ftr-350	681	63	qualified	qualified	ADJ
ftr-350	681	64	pension	pension	NOUN
ftr-350	681	65	plans	plan	NOUN
ftr-350	681	66	and	and	CCONJ
ftr-350	681	67	annuities	annuity	NOUN
ftr-350	681	68	occur	occur	VERB
ftr-350	681	69	under	under	ADP
ftr-350	681	70	section	section	NOUN
ftr-350	681	71	1441	1441	NUM
ftr-350	681	72	rather	rather	ADV
ftr-350	681	73	than	than	ADP
ftr-350	681	74	under	under	ADP
ftr-350	681	75	section	section	NOUN
ftr-350	681	76	3405	3405	NUM
ftr-350	681	77	as	as	SCONJ
ftr-350	681	78	was	be	AUX
ftr-350	681	79	required	require	VERB
ftr-350	681	80	under	under	ADP
ftr-350	681	81	section	section	NOUN
ftr-350	681	82	1.1441	1.1441	NUM
ftr-350	681	83	-	-	SYM
ftr-350	681	84	4t(b)(ii	4t(b)(ii	NUM
ftr-350	681	85	)	)	PUNCT
ftr-350	681	86	(	(	PUNCT
ftr-350	681	87	which	which	PRON
ftr-350	681	88	expired	expire	VERB
ftr-350	681	89	on	on	ADP
ftr-350	681	90	february	february	PROPN
ftr-350	681	91	,	,	PUNCT
ftr-350	681	92	1993).‖	1993).‖	NOUN
ftr-350	681	93	see	see	VERB
ftr-350	681	94	also	also	ADV
ftr-350	681	95	discussion	discussion	NOUN
ftr-350	681	96	in	in	ADP
ftr-350	681	97	blum	blum	PROPN
ftr-350	681	98	,	,	PUNCT
ftr-350	681	99	supra	supra	PROPN
ftr-350	681	100	note	note	PROPN
ftr-350	681	101	59	59	NUM
ftr-350	681	102	,	,	PUNCT
ftr-350	681	103	at	at	ADP
ftr-350	681	104	n.231	n.231	NOUN
ftr-350	681	105	.	.	PUNCT
ftr-350	682	1	in	in	ADP
ftr-350	682	2	2000	2000	NUM
ftr-350	682	3	,	,	PUNCT
ftr-350	682	4	the	the	DET
ftr-350	682	5	regulation	regulation	NOUN
ftr-350	682	6	was	be	AUX
ftr-350	682	7	modified	modify	VERB
ftr-350	682	8	to	to	PART
ftr-350	682	9	add	add	VERB
ftr-350	682	10	a	a	DET
ftr-350	682	11	reference	reference	NOUN
ftr-350	682	12	to	to	ADP
ftr-350	682	13	individual	individual	ADJ
ftr-350	682	14	retirement	retirement	NOUN
ftr-350	682	15	accounts	account	NOUN
ftr-350	682	16	under	under	ADP
ftr-350	682	17	section	section	NOUN
ftr-350	682	18	408	408	NUM
ftr-350	682	19	;	;	PUNCT
ftr-350	682	20	the	the	DET
ftr-350	682	21	preamble	preamble	NOUN
ftr-350	682	22	stated	state	VERB
ftr-350	682	23	that	that	SCONJ
ftr-350	682	24	the	the	DET
ftr-350	682	25	result	result	NOUN
ftr-350	682	26	of	of	ADP
ftr-350	682	27	the	the	DET
ftr-350	682	28	regulation	regulation	NOUN
ftr-350	682	29	was	be	AUX
ftr-350	682	30	―that	―that	INTJ
ftr-350	682	31	section	section	NOUN
ftr-350	682	32	1441	1441	NUM
ftr-350	682	33	,	,	PUNCT
ftr-350	682	34	rather	rather	ADV
ftr-350	682	35	than	than	ADP
ftr-350	682	36	section	section	NOUN
ftr-350	682	37	3405	3405	NUM
ftr-350	682	38	,	,	PUNCT
ftr-350	682	39	applies	apply	VERB
ftr-350	682	40	to	to	ADP
ftr-350	682	41	retirement	retirement	NOUN
ftr-350	682	42	distributions	distribution	NOUN
ftr-350	682	43	.	.	PUNCT
ftr-350	683	1	this	this	DET
ftr-350	683	2	rule	rule	NOUN
ftr-350	683	3	considerably	considerably	ADV
ftr-350	683	4	eases	ease	VERB
ftr-350	683	5	the	the	DET
ftr-350	683	6	burdens	burden	NOUN
ftr-350	683	7	that	that	PRON
ftr-350	683	8	would	would	AUX
ftr-350	683	9	otherwise	otherwise	ADV
ftr-350	683	10	apply	apply	VERB
ftr-350	683	11	to	to	ADP
ftr-350	683	12	retirement	retirement	NOUN
ftr-350	683	13	distributions	distribution	NOUN
ftr-350	683	14	.	.	PUNCT
ftr-350	684	1	commentators	commentator	NOUN
ftr-350	684	2	noted	note	VERB
ftr-350	684	3	that	that	SCONJ
ftr-350	684	4	the	the	DET
ftr-350	684	5	regulations	regulation	NOUN
ftr-350	684	6	did	do	AUX
ftr-350	684	7	not	not	PART
ftr-350	684	8	provide	provide	VERB
ftr-350	684	9	the	the	DET
ftr-350	684	10	same	same	ADJ
ftr-350	684	11	rule	rule	NOUN
ftr-350	684	12	for	for	ADP
ftr-350	684	13	distributions	distribution	NOUN
ftr-350	684	14	from	from	ADP
ftr-350	684	15	individual	individual	ADJ
ftr-350	684	16	retirement	retirement	NOUN
ftr-350	684	17	accounts	account	NOUN
ftr-350	684	18	and	and	CCONJ
ftr-350	684	19	annuities	annuity	NOUN
ftr-350	684	20	described	describe	VERB
ftr-350	684	21	in	in	ADP
ftr-350	684	22	section	section	NOUN
ftr-350	684	23	408	408	NUM
ftr-350	684	24	.	.	PUNCT
ftr-350	685	1	the	the	DET
ftr-350	685	2	regulation	regulation	NOUN
ftr-350	685	3	has	have	AUX
ftr-350	685	4	been	be	AUX
ftr-350	685	5	amended	amend	VERB
ftr-350	685	6	so	so	SCONJ
ftr-350	685	7	that	that	SCONJ
ftr-350	685	8	those	those	DET
ftr-350	685	9	distributions	distribution	NOUN
ftr-350	685	10	will	will	AUX
ftr-350	685	11	be	be	AUX
ftr-350	685	12	subject	subject	ADJ
ftr-350	685	13	to	to	ADP
ftr-350	685	14	section	section	NOUN
ftr-350	685	15	1441	1441	NUM
ftr-350	685	16	as	as	ADP
ftr-350	685	17	well.‖	well.‖	PROPN
ftr-350	685	18	t.d	t.d	PROPN
ftr-350	685	19	.	.	PROPN
ftr-350	685	20	8881	8881	NUM
ftr-350	685	21	,	,	PUNCT
ftr-350	685	22	2001	2001	NUM
ftr-350	685	23	-	-	SYM
ftr-350	685	24	1	1	NUM
ftr-350	685	25	c.b	c.b	PROPN
ftr-350	685	26	.	.	PROPN
ftr-350	685	27	1158	1158	NUM
ftr-350	685	28	.	.	PUNCT
ftr-350	686	1	88	88	NUM
ftr-350	686	2	.	.	PUNCT
ftr-350	687	1	however	however	ADV
ftr-350	687	2	,	,	PUNCT
ftr-350	687	3	an	an	DET
ftr-350	687	4	eligible	eligible	ADJ
ftr-350	687	5	rollover	rollover	NOUN
ftr-350	687	6	distribution	distribution	NOUN
ftr-350	687	7	can	can	AUX
ftr-350	687	8	be	be	AUX
ftr-350	687	9	rolled	roll	VERB
ftr-350	687	10	over	over	ADP
ftr-350	687	11	into	into	ADP
ftr-350	687	12	an	an	DET
ftr-350	687	13	ira	ira	PROPN
ftr-350	687	14	to	to	PART
ftr-350	687	15	avoid	avoid	VERB
ftr-350	687	16	withholding	withholding	NOUN
ftr-350	687	17	.	.	PUNCT
ftr-350	688	1	see	see	PROPN
ftr-350	688	2	act	act	PROPN
ftr-350	688	3	,	,	PUNCT
ftr-350	688	4	supra	supra	PROPN
ftr-350	688	5	note	note	PROPN
ftr-350	688	6	62	62	NUM
ftr-350	688	7	,	,	PUNCT
ftr-350	688	8	at	at	ADP
ftr-350	688	9	e–15	e–15	PROPN
ftr-350	688	10	,	,	PUNCT
ftr-350	688	11	citing	cite	VERB
ftr-350	688	12	i.r.s	i.r.	NOUN
ftr-350	688	13	.	.	PUNCT
ftr-350	689	1	priv	priv	PROPN
ftr-350	689	2	.	.	PUNCT
ftr-350	690	1	ltr	ltr	PROPN
ftr-350	690	2	.	.	PUNCT
ftr-350	691	1	rul	rul	PROPN
ftr-350	691	2	.	.	PUNCT
ftr-350	692	1	92	92	NUM
ftr-350	692	2	-	-	PUNCT
ftr-350	692	3	06	06	NUM
ftr-350	692	4	-	-	SYM
ftr-350	692	5	015	015	NUM
ftr-350	692	6	(	(	PUNCT
ftr-350	692	7	nov	nov	PROPN
ftr-350	692	8	.	.	PROPN
ftr-350	692	9	7	7	NUM
ftr-350	692	10	,	,	PUNCT
ftr-350	692	11	1991	1991	NUM
ftr-350	692	12	)	)	PUNCT
ftr-350	692	13	.	.	PUNCT
ftr-350	693	1	the	the	DET
ftr-350	693	2	ruling	ruling	NOUN
ftr-350	693	3	explains	explain	VERB
ftr-350	693	4	:	:	PUNCT
ftr-350	693	5	“	"	PUNCT
ftr-350	693	6	the	the	DET
ftr-350	693	7	primary	primary	ADJ
ftr-350	693	8	reason	reason	NOUN
ftr-350	693	9	for	for	ADP
ftr-350	693	10	imposing	impose	VERB
ftr-350	693	11	withholding	withholding	NOUN
ftr-350	693	12	tax	tax	NOUN
ftr-350	693	13	at	at	ADP
ftr-350	693	14	the	the	DET
ftr-350	693	15	source	source	NOUN
ftr-350	693	16	on	on	ADP
ftr-350	693	17	distributions	distribution	NOUN
ftr-350	693	18	to	to	ADP
ftr-350	693	19	nras	nras	PROPN
ftr-350	693	20	.	.	PUNCT
ftr-350	693	21	.	.	PUNCT
ftr-350	694	1	.	.	PUNCT
ftr-350	695	1	is	be	AUX
ftr-350	695	2	that	that	SCONJ
ftr-350	695	3	it	it	PRON
ftr-350	695	4	may	may	AUX
ftr-350	695	5	be	be	AUX
ftr-350	695	6	difficult	difficult	ADJ
ftr-350	695	7	or	or	CCONJ
ftr-350	695	8	impossible	impossible	ADJ
ftr-350	695	9	to	to	PART
ftr-350	695	10	collect	collect	VERB
ftr-350	695	11	the	the	DET
ftr-350	695	12	tax	tax	NOUN
ftr-350	695	13	once	once	SCONJ
ftr-350	695	14	the	the	DET
ftr-350	695	15	income	income	NOUN
ftr-350	695	16	is	be	AUX
ftr-350	695	17	out	out	ADP
ftr-350	695	18	of	of	ADP
ftr-350	695	19	the	the	DET
ftr-350	695	20	united	united	PROPN
ftr-350	695	21	states	states	PROPN
ftr-350	695	22	.	.	PUNCT
ftr-350	696	1	this	this	DET
ftr-350	696	2	concern	concern	NOUN
ftr-350	696	3	is	be	AUX
ftr-350	696	4	addressed	address	VERB
ftr-350	696	5	,	,	PUNCT
ftr-350	696	6	however	however	ADV
ftr-350	696	7	,	,	PUNCT
ftr-350	696	8	if	if	SCONJ
ftr-350	696	9	a	a	DET
ftr-350	696	10	qualified	qualified	ADJ
ftr-350	696	11	plan	plan	NOUN
ftr-350	696	12	distribution	distribution	NOUN
ftr-350	696	13	is	be	AUX
ftr-350	696	14	rolled	roll	VERB
ftr-350	696	15	over	over	ADP
ftr-350	696	16	to	to	ADP
ftr-350	696	17	an	an	DET
ftr-350	696	18	ira	ira	PROPN
ftr-350	696	19	.	.	PUNCT
ftr-350	696	20	”	"	PUNCT
ftr-350	697	1	i.r.s	i.r.s	PROPN
ftr-350	697	2	.	.	PUNCT
ftr-350	698	1	priv	priv	PROPN
ftr-350	698	2	.	.	PUNCT
ftr-350	699	1	ltr	ltr	PROPN
ftr-350	699	2	.	.	PUNCT
ftr-350	700	1	rul	rul	PROPN
ftr-350	700	2	.	.	PUNCT
ftr-350	701	1	92	92	NUM
ftr-350	701	2	-	-	PUNCT
ftr-350	701	3	06	06	NUM
ftr-350	701	4	-	-	SYM
ftr-350	701	5	015	015	NUM
ftr-350	701	6	(	(	PUNCT
ftr-350	701	7	nov	nov	PROPN
ftr-350	701	8	.	.	PROPN
ftr-350	701	9	7	7	NUM
ftr-350	701	10	,	,	PUNCT
ftr-350	701	11	1991	1991	NUM
ftr-350	701	12	)	)	PUNCT
ftr-350	701	13	,	,	PUNCT
ftr-350	701	14	quoted	quote	VERB
ftr-350	701	15	in	in	ADP
ftr-350	701	16	act	act	PROPN
ftr-350	702	1	,	,	PUNCT
ftr-350	702	2	supra	supra	PROPN
ftr-350	702	3	note	note	PROPN
ftr-350	702	4	62	62	NUM
ftr-350	702	5	,	,	PUNCT
ftr-350	702	6	at	at	ADP
ftr-350	702	7	e–15	e–15	PROPN
ftr-350	702	8	.	.	PUNCT
ftr-350	702	9	89	89	NUM
ftr-350	702	10	.	.	PUNCT
ftr-350	703	1	i.r.s	i.r.s	PROPN
ftr-350	703	2	.	.	PROPN
ftr-350	703	3	,	,	PUNCT
ftr-350	703	4	publication	publication	NOUN
ftr-350	703	5	15	15	NUM
ftr-350	703	6	-	-	PUNCT
ftr-350	703	7	a	a	PRON
ftr-350	703	8	,	,	PUNCT
ftr-350	703	9	supra	supra	ADJ
ftr-350	703	10	note	note	NOUN
ftr-350	703	11	34	34	NUM
ftr-350	703	12	,	,	PUNCT
ftr-350	703	13	at	at	ADP
ftr-350	703	14	23	23	NUM
ftr-350	703	15	.	.	PUNCT
ftr-350	703	16	90	90	NUM
ftr-350	703	17	.	.	PUNCT
ftr-350	704	1	see	see	VERB
ftr-350	704	2	i.r.s	i.r.s	PROPN
ftr-350	704	3	.	.	PUNCT
ftr-350	704	4	,	,	PUNCT
ftr-350	704	5	publication	publication	NOUN
ftr-350	704	6	15	15	NUM
ftr-350	704	7	-	-	PUNCT
ftr-350	704	8	a	a	PRON
ftr-350	704	9	,	,	PUNCT
ftr-350	704	10	supra	supra	ADJ
ftr-350	704	11	note	note	NOUN
ftr-350	704	12	34	34	NUM
ftr-350	704	13	,	,	PUNCT
ftr-350	704	14	at	at	ADP
ftr-350	704	15	22	22	NUM
ftr-350	704	16	;	;	PUNCT
ftr-350	704	17	i.r.s	i.r.s	PROPN
ftr-350	704	18	.	.	PROPN
ftr-350	704	19	,	,	PUNCT
ftr-350	704	20	publication	publication	NOUN
ftr-350	704	21	519	519	NUM
ftr-350	704	22	,	,	PUNCT
ftr-350	704	23	supra	supra	PROPN
ftr-350	704	24	note	note	NOUN
ftr-350	704	25	45	45	NUM
ftr-350	704	26	,	,	PUNCT
ftr-350	704	27	at	at	ADP
ftr-350	704	28	50	50	NUM
ftr-350	704	29	(	(	PUNCT
ftr-350	704	30	―if	―if	NOUN
ftr-350	704	31	you	you	PRON
ftr-350	704	32	receive	receive	VERB
ftr-350	704	33	a	a	DET
ftr-350	704	34	pension	pension	NOUN
ftr-350	704	35	as	as	ADP
ftr-350	704	36	a	a	DET
ftr-350	704	37	result	result	NOUN
ftr-350	704	38	of	of	ADP
ftr-350	704	39	personal	personal	ADJ
ftr-350	704	40	services	service	NOUN
ftr-350	704	41	performed	perform	VERB
ftr-350	704	42	in	in	ADP
ftr-350	704	43	the	the	DET
ftr-350	704	44	united	united	PROPN
ftr-350	704	45	states	states	PROPN
ftr-350	704	46	,	,	PUNCT
ftr-350	704	47	the	the	DET
ftr-350	704	48	pension	pension	NOUN
ftr-350	704	49	income	income	NOUN
ftr-350	704	50	is	be	AUX
ftr-350	704	51	subject	subject	ADJ
ftr-350	704	52	to	to	ADP
ftr-350	704	53	the	the	DET
ftr-350	704	54	30	30	NUM
ftr-350	704	55	percent	percent	NOUN
ftr-350	704	56	(	(	PUNCT
ftr-350	704	57	or	or	CCONJ
ftr-350	704	58	lower	low	ADJ
ftr-350	704	59	treaty	treaty	NOUN
ftr-350	704	60	)	)	PUNCT
ftr-350	704	61	rate	rate	NOUN
ftr-350	704	62	of	of	ADP
ftr-350	704	63	withholding	withholding	NOUN
ftr-350	704	64	.	.	PUNCT
ftr-350	705	1	you	you	PRON
ftr-350	705	2	may	may	AUX
ftr-350	705	3	,	,	PUNCT
ftr-350	705	4	however	however	ADV
ftr-350	705	5	,	,	PUNCT
ftr-350	705	6	have	have	VERB
ftr-350	705	7	tax	tax	NOUN
ftr-350	705	8	withheld	withhold	VERB
ftr-350	705	9	at	at	ADP
ftr-350	705	10	graduated	graduate	VERB
ftr-350	705	11	rates	rate	NOUN
ftr-350	705	12	on	on	ADP
ftr-350	705	13	the	the	DET
ftr-350	705	14	portion	portion	NOUN
ftr-350	705	15	of	of	ADP
ftr-350	705	16	the	the	DET
ftr-350	705	17	pension	pension	NOUN
ftr-350	705	18	that	that	PRON
ftr-350	705	19	arises	arise	VERB
ftr-350	705	20	from	from	ADP
ftr-350	705	21	the	the	DET
ftr-350	705	22	performance	performance	NOUN
ftr-350	705	23	of	of	ADP
ftr-350	705	24	services	service	NOUN
ftr-350	705	25	in	in	ADP
ftr-350	705	26	the	the	DET
ftr-350	705	27	united	united	PROPN
ftr-350	705	28	states	states	PROPN
ftr-350	705	29	after	after	ADP
ftr-350	705	30	december	december	PROPN
ftr-350	705	31	31	31	NUM
ftr-350	705	32	,	,	PUNCT
ftr-350	705	33	1986	1986	NUM
ftr-350	705	34	.	.	PUNCT
ftr-350	706	1	you	you	PRON
ftr-350	706	2	must	must	AUX
ftr-350	706	3	fill	fill	VERB
ftr-350	706	4	out	out	ADP
ftr-350	706	5	form	form	NOUN
ftr-350	706	6	w-8ben	w-8ben	NOUN
ftr-350	706	7	and	and	CCONJ
ftr-350	706	8	give	give	VERB
ftr-350	706	9	it	it	PRON
ftr-350	706	10	to	to	ADP
ftr-350	706	11	the	the	DET
ftr-350	706	12	withholding	withhold	VERB
ftr-350	706	13	agent	agent	NOUN
ftr-350	706	14	or	or	CCONJ
ftr-350	706	15	payor	payor	NOUN
ftr-350	706	16	before	before	SCONJ
ftr-350	706	17	the	the	DET
ftr-350	706	18	income	income	NOUN
ftr-350	706	19	is	be	AUX
ftr-350	706	20	paid	pay	VERB
ftr-350	706	21	or	or	CCONJ
ftr-350	706	22	credited	credit	VERB
ftr-350	706	23	to	to	ADP
ftr-350	706	24	you.‖	you.‖	NOUN
ftr-350	706	25	)	)	PUNCT
ftr-350	706	26	;	;	PUNCT
ftr-350	706	27	798	798	NUM
ftr-350	706	28	florida	florida	PROPN
ftr-350	706	29	tax	tax	NOUN
ftr-350	706	30	review	review	NOUN
ftr-350	707	1	[	[	X
ftr-350	707	2	vol	vol	NOUN
ftr-350	707	3	.	.	PUNCT
ftr-350	707	4	11:10	11:10	NUM
ftr-350	707	5	a	a	DET
ftr-350	707	6	payer	payer	NOUN
ftr-350	707	7	who	who	PRON
ftr-350	707	8	receives	receive	VERB
ftr-350	707	9	a	a	DET
ftr-350	707	10	form	form	NOUN
ftr-350	707	11	w-8ben	w-8ben	NOUN
ftr-350	707	12	(	(	PUNCT
ftr-350	707	13	or	or	CCONJ
ftr-350	707	14	8233	8233	NUM
ftr-350	707	15	)	)	PUNCT
ftr-350	707	16	91	91	NUM
ftr-350	707	17	from	from	ADP
ftr-350	707	18	the	the	DET
ftr-350	707	19	payee	payee	NOUN
ftr-350	707	20	claiming	claim	VERB
ftr-350	707	21	a	a	DET
ftr-350	707	22	treaty	treaty	NOUN
ftr-350	707	23	exemption	exemption	NOUN
ftr-350	707	24	would	would	AUX
ftr-350	707	25	not	not	PART
ftr-350	707	26	withhold	withhold	VERB
ftr-350	707	27	u.s	u.s	PROPN
ftr-350	707	28	.	.	PROPN
ftr-350	707	29	tax	tax	NOUN
ftr-350	707	30	on	on	ADP
ftr-350	707	31	the	the	DET
ftr-350	707	32	distribution	distribution	NOUN
ftr-350	707	33	.	.	PUNCT
ftr-350	708	1	in	in	ADP
ftr-350	708	2	that	that	DET
ftr-350	708	3	case	case	NOUN
ftr-350	708	4	,	,	PUNCT
ftr-350	708	5	the	the	DET
ftr-350	708	6	payer	payer	NOUN
ftr-350	708	7	is	be	AUX
ftr-350	708	8	required	require	VERB
ftr-350	708	9	to	to	PART
ftr-350	708	10	file	file	VERB
ftr-350	708	11	form	form	NOUN
ftr-350	708	12	1042	1042	NUM
ftr-350	708	13	-	-	SYM
ftr-350	708	14	s	s	NOUN
ftr-350	708	15	,	,	PUNCT
ftr-350	708	16	showing	show	VERB
ftr-350	708	17	the	the	DET
ftr-350	708	18	treaty	treaty	NOUN
ftr-350	708	19	exemption	exemption	NOUN
ftr-350	708	20	,	,	PUNCT
ftr-350	708	21	with	with	ADP
ftr-350	708	22	the	the	DET
ftr-350	708	23	irs	irs	PROPN
ftr-350	708	24	.	.	PUNCT
ftr-350	709	1	92	92	NUM
ftr-350	709	2	the	the	DET
ftr-350	709	3	irs	irs	PROPN
ftr-350	709	4	automatically	automatically	ADV
ftr-350	709	5	sends	send	VERB
ftr-350	709	6	this	this	DET
ftr-350	709	7	information	information	NOUN
ftr-350	709	8	to	to	ADP
ftr-350	709	9	the	the	DET
ftr-350	709	10	treaty	treaty	NOUN
ftr-350	709	11	country	country	NOUN
ftr-350	709	12	,	,	PUNCT
ftr-350	709	13	which	which	PRON
ftr-350	709	14	puts	put	VERB
ftr-350	709	15	it	it	PRON
ftr-350	709	16	in	in	ADP
ftr-350	709	17	a	a	DET
ftr-350	709	18	position	position	NOUN
ftr-350	709	19	to	to	PART
ftr-350	709	20	seek	seek	VERB
ftr-350	709	21	tax	tax	NOUN
ftr-350	709	22	from	from	ADP
ftr-350	709	23	its	its	PRON
ftr-350	709	24	resident	resident	NOUN
ftr-350	709	25	.	.	PUNCT
ftr-350	710	1	93	93	NUM
ftr-350	710	2	although	although	SCONJ
ftr-350	710	3	the	the	DET
ftr-350	710	4	irs	irs	PROPN
ftr-350	710	5	instructs	instruct	VERB
ftr-350	710	6	a	a	DET
ftr-350	710	7	nonresident	nonresident	ADJ
ftr-350	710	8	alien	alien	NOUN
ftr-350	710	9	to	to	PART
ftr-350	710	10	file	file	VERB
ftr-350	710	11	a	a	DET
ftr-350	710	12	form	form	NOUN
ftr-350	710	13	w8ben	w8ben	NOUN
ftr-350	710	14	with	with	ADP
ftr-350	710	15	the	the	DET
ftr-350	710	16	payer	payer	NOUN
ftr-350	710	17	before	before	ADP
ftr-350	710	18	receiving	receive	VERB
ftr-350	710	19	any	any	DET
ftr-350	710	20	payment	payment	NOUN
ftr-350	710	21	from	from	ADP
ftr-350	710	22	a	a	DET
ftr-350	710	23	qualified	qualified	ADJ
ftr-350	710	24	u.s	u.s	PROPN
ftr-350	710	25	.	.	PROPN
ftr-350	710	26	retirement	retirement	PROPN
ftr-350	710	27	plan	plan	NOUN
ftr-350	710	28	,	,	PUNCT
ftr-350	710	29	94	94	NUM
ftr-350	710	30	some	some	DET
ftr-350	710	31	nonresident	nonresident	ADJ
ftr-350	710	32	alien	alien	ADJ
ftr-350	710	33	payees	payee	NOUN
ftr-350	710	34	fail	fail	VERB
ftr-350	710	35	to	to	PART
ftr-350	710	36	file	file	VERB
ftr-350	710	37	the	the	DET
ftr-350	710	38	form	form	NOUN
ftr-350	710	39	.	.	PUNCT
ftr-350	711	1	in	in	ADP
ftr-350	711	2	that	that	DET
ftr-350	711	3	i.r.s	i.r.s	NOUN
ftr-350	711	4	.	.	PUNCT
ftr-350	711	5	,	,	PUNCT
ftr-350	711	6	publication	publication	NOUN
ftr-350	711	7	515	515	NUM
ftr-350	711	8	,	,	PUNCT
ftr-350	711	9	supra	supra	PROPN
ftr-350	711	10	note	note	NOUN
ftr-350	711	11	63	63	NUM
ftr-350	711	12	,	,	PUNCT
ftr-350	711	13	at	at	ADP
ftr-350	711	14	20	20	NUM
ftr-350	711	15	.	.	PUNCT
ftr-350	712	1	this	this	PRON
ftr-350	712	2	appears	appear	VERB
ftr-350	712	3	to	to	PART
ftr-350	712	4	be	be	AUX
ftr-350	712	5	inconsistent	inconsistent	ADJ
ftr-350	712	6	with	with	ADP
ftr-350	712	7	the	the	DET
ftr-350	712	8	current	current	ADJ
ftr-350	712	9	version	version	NOUN
ftr-350	712	10	of	of	ADP
ftr-350	712	11	regulation	regulation	NOUN
ftr-350	712	12	1.1441	1.1441	NUM
ftr-350	712	13	-	-	SYM
ftr-350	712	14	4(b	4(b	NUM
ftr-350	712	15	)	)	PUNCT
ftr-350	712	16	described	describe	VERB
ftr-350	712	17	in	in	ADP
ftr-350	712	18	supra	supra	PROPN
ftr-350	712	19	note	note	PROPN
ftr-350	712	20	87	87	NUM
ftr-350	712	21	;	;	PUNCT
ftr-350	712	22	see	see	VERB
ftr-350	712	23	also	also	ADV
ftr-350	712	24	act	act	NOUN
ftr-350	712	25	,	,	PUNCT
ftr-350	712	26	supra	supra	PROPN
ftr-350	712	27	note	note	PROPN
ftr-350	712	28	62	62	NUM
ftr-350	712	29	,	,	PUNCT
ftr-350	712	30	at	at	ADP
ftr-350	712	31	e-14	e-14	PROPN
ftr-350	712	32	&	&	CCONJ
ftr-350	712	33	n.119	n.119	PROPN
ftr-350	712	34	(	(	PUNCT
ftr-350	712	35	noting	note	VERB
ftr-350	712	36	that	that	SCONJ
ftr-350	712	37	the	the	DET
ftr-350	712	38	section	section	NOUN
ftr-350	712	39	1441	1441	NUM
ftr-350	712	40	regulations	regulation	NOUN
ftr-350	712	41	―explicitly	―explicitly	ADV
ftr-350	712	42	state	state	VERB
ftr-350	712	43	that	that	SCONJ
ftr-350	712	44	[	[	X
ftr-350	712	45	section	section	NOUN
ftr-350	712	46	]	]	PUNCT
ftr-350	712	47	3405	3405	NUM
ftr-350	712	48	does	do	AUX
ftr-350	712	49	not	not	PART
ftr-350	712	50	apply	apply	VERB
ftr-350	712	51	to	to	ADP
ftr-350	712	52	any	any	DET
ftr-350	712	53	distribution	distribution	NOUN
ftr-350	712	54	subject	subject	NOUN
ftr-350	712	55	to	to	ADP
ftr-350	712	56	[	[	PUNCT
ftr-350	712	57	section	section	NOUN
ftr-350	712	58	1441	1441	NUM
ftr-350	712	59	]	]	PUNCT
ftr-350	712	60	withholding‖	withholding‖	PROPN
ftr-350	712	61	)	)	PUNCT
ftr-350	712	62	.	.	PUNCT
ftr-350	713	1	see	see	VERB
ftr-350	713	2	also	also	ADV
ftr-350	713	3	hall	hall	PROPN
ftr-350	713	4	,	,	PUNCT
ftr-350	713	5	supra	supra	PROPN
ftr-350	713	6	note	note	PROPN
ftr-350	713	7	36	36	NUM
ftr-350	713	8	,	,	PUNCT
ftr-350	713	9	at	at	ADP
ftr-350	713	10	a-68	a-68	PROPN
ftr-350	713	11	,	,	PUNCT
ftr-350	713	12	stating	state	VERB
ftr-350	713	13	that	that	SCONJ
ftr-350	713	14	under	under	ADP
ftr-350	713	15	the	the	DET
ftr-350	713	16	current	current	ADJ
ftr-350	713	17	regulations	regulation	NOUN
ftr-350	713	18	,	,	PUNCT
ftr-350	713	19	which	which	PRON
ftr-350	713	20	came	come	VERB
ftr-350	713	21	into	into	ADP
ftr-350	713	22	effect	effect	NOUN
ftr-350	713	23	in	in	ADP
ftr-350	713	24	2001	2001	NUM
ftr-350	713	25	,	,	PUNCT
ftr-350	713	26	―the	―the	DET
ftr-350	713	27	withholding	withholding	NOUN
ftr-350	713	28	rules	rule	NOUN
ftr-350	713	29	of	of	ADP
ftr-350	713	30	[	[	X
ftr-350	713	31	section	section	NOUN
ftr-350	713	32	]	]	PUNCT
ftr-350	713	33	1441	1441	NUM
ftr-350	713	34	now	now	ADV
ftr-350	713	35	entirely	entirely	ADV
ftr-350	713	36	supplant	supplant	VERB
ftr-350	713	37	the	the	DET
ftr-350	713	38	domestic	domestic	ADJ
ftr-350	713	39	rules	rule	NOUN
ftr-350	713	40	when	when	SCONJ
ftr-350	713	41	payments	payment	NOUN
ftr-350	713	42	are	be	AUX
ftr-350	713	43	made	make	VERB
ftr-350	713	44	to	to	ADP
ftr-350	713	45	a	a	DET
ftr-350	713	46	nonresident	nonresident	ADJ
ftr-350	713	47	alien	alien	NOUN
ftr-350	713	48	from	from	ADP
ftr-350	713	49	a	a	DET
ftr-350	713	50	qualified	qualified	ADJ
ftr-350	713	51	plan	plan	NOUN
ftr-350	713	52	or	or	CCONJ
ftr-350	713	53	annuity	annuity	NOUN
ftr-350	713	54	,	,	PUNCT
ftr-350	713	55	a	a	DET
ftr-350	713	56	[	[	X
ftr-350	713	57	section	section	NOUN
ftr-350	713	58	]	]	X
ftr-350	713	59	403(b	403(b	PROPN
ftr-350	713	60	)	)	PUNCT
ftr-350	713	61	arrangement	arrangement	NOUN
ftr-350	713	62	or	or	CCONJ
ftr-350	713	63	an	an	DET
ftr-350	713	64	ira,‖	ira,‖	NOUN
ftr-350	713	65	and	and	CCONJ
ftr-350	713	66	citing	cite	VERB
ftr-350	713	67	section	section	NOUN
ftr-350	713	68	3405(e)(1)(b)(iii	3405(e)(1)(b)(iii	NOUN
ftr-350	713	69	)	)	PUNCT
ftr-350	713	70	and	and	CCONJ
ftr-350	713	71	regs	reg	NOUN
ftr-350	713	72	.	.	PUNCT
ftr-350	714	1	section	section	NOUN
ftr-350	714	2	1.1441	1.1441	NUM
ftr-350	714	3	-	-	SYM
ftr-350	714	4	4(b)(1)(ii	4(b)(1)(ii	NUM
ftr-350	714	5	)	)	PUNCT
ftr-350	714	6	.	.	PUNCT
ftr-350	715	1	the	the	DET
ftr-350	715	2	authors	author	NOUN
ftr-350	715	3	further	far	ADV
ftr-350	715	4	note	note	VERB
ftr-350	715	5	that	that	SCONJ
ftr-350	715	6	―it	―it	NOUN
ftr-350	715	7	is	be	AUX
ftr-350	715	8	not	not	PART
ftr-350	715	9	possible	possible	ADJ
ftr-350	715	10	for	for	SCONJ
ftr-350	715	11	a	a	DET
ftr-350	715	12	nonresident	nonresident	ADJ
ftr-350	715	13	alien	alien	NOUN
ftr-350	715	14	to	to	PART
ftr-350	715	15	elect	elect	VERB
ftr-350	715	16	a	a	DET
ftr-350	715	17	lower	low	ADJ
ftr-350	715	18	rate	rate	NOUN
ftr-350	715	19	of	of	ADP
ftr-350	715	20	withholding	withhold	VERB
ftr-350	715	21	in	in	ADP
ftr-350	715	22	a	a	DET
ftr-350	715	23	situation	situation	NOUN
ftr-350	715	24	where	where	SCONJ
ftr-350	715	25	the	the	DET
ftr-350	715	26	individual‘s	individual‘s	X
ftr-350	715	27	substantive	substantive	ADJ
ftr-350	715	28	u.s	u.s	PROPN
ftr-350	715	29	.	.	PROPN
ftr-350	715	30	tax	tax	NOUN
ftr-350	715	31	liability	liability	NOUN
ftr-350	715	32	is	be	AUX
ftr-350	715	33	expected	expect	VERB
ftr-350	715	34	to	to	PART
ftr-350	715	35	be	be	AUX
ftr-350	715	36	lower	low	ADJ
ftr-350	715	37	than	than	ADP
ftr-350	715	38	the	the	DET
ftr-350	715	39	amount	amount	NOUN
ftr-350	715	40	required	require	VERB
ftr-350	715	41	to	to	PART
ftr-350	715	42	be	be	AUX
ftr-350	715	43	withheld,‖	withheld,‖	PROPN
ftr-350	715	44	(	(	PUNCT
ftr-350	715	45	citing	cite	VERB
ftr-350	715	46	regs	reg	NOUN
ftr-350	715	47	.	.	PUNCT
ftr-350	716	1	§	§	PROPN
ftr-350	716	2	1.1441	1.1441	NUM
ftr-350	716	3	-	-	SYM
ftr-350	716	4	1(b)(3)(iii)(c	1(b)(3)(iii)(c	NUM
ftr-350	716	5	)	)	PUNCT
ftr-350	716	6	)	)	PUNCT
ftr-350	716	7	.	.	PUNCT
ftr-350	717	1	i	i	PRON
ftr-350	717	2	d.	d.	PROPN
ftr-350	717	3	91	91	NUM
ftr-350	717	4	.	.	PUNCT
ftr-350	718	1	according	accord	VERB
ftr-350	718	2	to	to	ADP
ftr-350	718	3	act	act	PROPN
ftr-350	718	4	,	,	PUNCT
ftr-350	718	5	supra	supra	PROPN
ftr-350	718	6	note	note	PROPN
ftr-350	718	7	62	62	NUM
ftr-350	718	8	,	,	PUNCT
ftr-350	718	9	at	at	ADP
ftr-350	718	10	e–15	e–15	PROPN
ftr-350	718	11	,	,	PUNCT
ftr-350	718	12	a	a	DET
ftr-350	718	13	nonresident	nonresident	ADJ
ftr-350	718	14	alien	alien	NOUN
ftr-350	718	15	claiming	claim	VERB
ftr-350	718	16	treaty	treaty	NOUN
ftr-350	718	17	relief	relief	NOUN
ftr-350	718	18	for	for	ADP
ftr-350	718	19	a	a	DET
ftr-350	718	20	pension	pension	NOUN
ftr-350	718	21	distribution	distribution	NOUN
ftr-350	718	22	should	should	AUX
ftr-350	718	23	file	file	VERB
ftr-350	718	24	form	form	NOUN
ftr-350	718	25	8233	8233	NUM
ftr-350	718	26	,	,	PUNCT
ftr-350	718	27	or	or	CCONJ
ftr-350	718	28	instead	instead	ADV
ftr-350	718	29	w-8ben	w-8ben	NOUN
ftr-350	718	30	“	"	PUNCT
ftr-350	718	31	when	when	SCONJ
ftr-350	718	32	a	a	DET
ftr-350	718	33	distribution	distribution	NOUN
ftr-350	718	34	is	be	AUX
ftr-350	718	35	subject	subject	ADJ
ftr-350	718	36	to	to	ADP
ftr-350	718	37	u.s	u.s	PROPN
ftr-350	718	38	.	.	PROPN
ftr-350	718	39	income	income	NOUN
ftr-350	718	40	tax	tax	NOUN
ftr-350	718	41	solely	solely	ADV
ftr-350	718	42	because	because	SCONJ
ftr-350	718	43	of	of	ADP
ftr-350	718	44	the	the	DET
ftr-350	718	45	investment	investment	NOUN
ftr-350	718	46	earnings	earning	NOUN
ftr-350	718	47	(	(	PUNCT
ftr-350	718	48	i.e.	i.e.	X
ftr-350	718	49	,	,	PUNCT
ftr-350	718	50	no	no	DET
ftr-350	718	51	portion	portion	NOUN
ftr-350	718	52	of	of	ADP
ftr-350	718	53	the	the	DET
ftr-350	718	54	distribution	distribution	NOUN
ftr-350	718	55	is	be	AUX
ftr-350	718	56	attributable	attributable	ADJ
ftr-350	718	57	to	to	ADP
ftr-350	718	58	employer	employer	NOUN
ftr-350	718	59	contributions	contribution	NOUN
ftr-350	718	60	for	for	ADP
ftr-350	718	61	services	service	NOUN
ftr-350	718	62	within	within	ADP
ftr-350	718	63	the	the	DET
ftr-350	718	64	united	united	PROPN
ftr-350	718	65	states	states	PROPN
ftr-350	718	66	)	)	PUNCT
ftr-350	718	67	.	.	PUNCT
ftr-350	718	68	”	"	PUNCT
ftr-350	719	1	form	form	NOUN
ftr-350	719	2	8233	8233	NUM
ftr-350	719	3	,	,	PUNCT
ftr-350	719	4	(	(	PUNCT
ftr-350	719	5	rev	rev	PROPN
ftr-350	719	6	.	.	PROPN
ftr-350	719	7	june	june	PROPN
ftr-350	719	8	2011	2011	NUM
ftr-350	719	9	)	)	PUNCT
ftr-350	719	10	,	,	PUNCT
ftr-350	719	11	states	state	VERB
ftr-350	719	12	that	that	SCONJ
ftr-350	719	13	it	it	PRON
ftr-350	719	14	should	should	AUX
ftr-350	719	15	be	be	AUX
ftr-350	719	16	used	use	VERB
ftr-350	719	17	to	to	PART
ftr-350	719	18	claim	claim	VERB
ftr-350	719	19	treaty	treaty	NOUN
ftr-350	719	20	exemption	exemption	NOUN
ftr-350	719	21	in	in	ADP
ftr-350	719	22	respect	respect	NOUN
ftr-350	719	23	of	of	ADP
ftr-350	719	24	compensation	compensation	NOUN
ftr-350	719	25	for	for	ADP
ftr-350	719	26	dependent	dependent	ADJ
ftr-350	719	27	services	service	NOUN
ftr-350	719	28	performed	perform	VERB
ftr-350	719	29	in	in	ADP
ftr-350	719	30	the	the	DET
ftr-350	719	31	u.s	u.s	PROPN
ftr-350	719	32	.	.	PROPN
ftr-350	719	33	the	the	DET
ftr-350	719	34	form	form	NOUN
ftr-350	719	35	indicates	indicate	VERB
ftr-350	719	36	that	that	SCONJ
ftr-350	719	37	a	a	DET
ftr-350	719	38	nonresident	nonresident	ADJ
ftr-350	719	39	alien	alien	NOUN
ftr-350	719	40	receiving	receive	VERB
ftr-350	719	41	such	such	ADJ
ftr-350	719	42	compensation	compensation	NOUN
ftr-350	719	43	and	and	CCONJ
ftr-350	719	44	not	not	PART
ftr-350	719	45	claiming	claim	VERB
ftr-350	719	46	treaty	treaty	NOUN
ftr-350	719	47	exemption	exemption	NOUN
ftr-350	719	48	should	should	AUX
ftr-350	719	49	file	file	VERB
ftr-350	719	50	form	form	NOUN
ftr-350	719	51	w-4	w-4	NOUN
ftr-350	719	52	.	.	PUNCT
ftr-350	720	1	however	however	ADV
ftr-350	720	2	,	,	PUNCT
ftr-350	720	3	the	the	DET
ftr-350	720	4	form	form	NOUN
ftr-350	720	5	8233	8233	NUM
ftr-350	720	6	instructions	instruction	NOUN
ftr-350	720	7	state	state	NOUN
ftr-350	720	8	that	that	SCONJ
ftr-350	720	9	a	a	DET
ftr-350	720	10	ssn	ssn	PROPN
ftr-350	720	11	,	,	PUNCT
ftr-350	720	12	and	and	CCONJ
ftr-350	720	13	not	not	PART
ftr-350	720	14	an	an	DET
ftr-350	720	15	itin	itin	NOUN
ftr-350	720	16	,	,	PUNCT
ftr-350	720	17	must	must	AUX
ftr-350	720	18	be	be	AUX
ftr-350	720	19	included	include	VERB
ftr-350	720	20	on	on	ADP
ftr-350	720	21	line	line	NOUN
ftr-350	720	22	2	2	NUM
ftr-350	720	23	of	of	ADP
ftr-350	720	24	the	the	DET
ftr-350	720	25	w-4	w-4	NOUN
ftr-350	720	26	.	.	PUNCT
ftr-350	721	1	no	no	DET
ftr-350	721	2	specific	specific	ADJ
ftr-350	721	3	mention	mention	NOUN
ftr-350	721	4	of	of	ADP
ftr-350	721	5	pension	pension	NOUN
ftr-350	721	6	income	income	NOUN
ftr-350	721	7	is	be	AUX
ftr-350	721	8	made	make	VERB
ftr-350	721	9	in	in	ADP
ftr-350	721	10	form	form	NOUN
ftr-350	721	11	8233	8233	NUM
ftr-350	721	12	or	or	CCONJ
ftr-350	721	13	the	the	DET
ftr-350	721	14	instructions	instruction	NOUN
ftr-350	721	15	.	.	PUNCT
ftr-350	722	1	form	form	NOUN
ftr-350	722	2	w-8ben	w-8ben	PROPN
ftr-350	722	3	appears	appear	VERB
ftr-350	722	4	to	to	PART
ftr-350	722	5	be	be	AUX
ftr-350	722	6	the	the	DET
ftr-350	722	7	more	more	ADV
ftr-350	722	8	appropriate	appropriate	ADJ
ftr-350	722	9	form	form	NOUN
ftr-350	722	10	since	since	SCONJ
ftr-350	722	11	form	form	NOUN
ftr-350	722	12	8233	8233	NUM
ftr-350	722	13	requires	require	VERB
ftr-350	722	14	information	information	NOUN
ftr-350	722	15	relevant	relevant	ADJ
ftr-350	722	16	to	to	ADP
ftr-350	722	17	foreign	foreign	ADJ
ftr-350	722	18	nationals	national	NOUN
ftr-350	722	19	engaged	engage	VERB
ftr-350	722	20	in	in	ADP
ftr-350	722	21	activities	activity	NOUN
ftr-350	722	22	in	in	ADP
ftr-350	722	23	the	the	DET
ftr-350	722	24	united	united	PROPN
ftr-350	722	25	states	states	PROPN
ftr-350	722	26	such	such	ADJ
ftr-350	722	27	as	as	ADP
ftr-350	722	28	visa	visa	NOUN
ftr-350	722	29	and	and	CCONJ
ftr-350	722	30	immigration	immigration	NOUN
ftr-350	722	31	status	status	NOUN
ftr-350	722	32	,	,	PUNCT
ftr-350	722	33	which	which	PRON
ftr-350	722	34	are	be	AUX
ftr-350	722	35	not	not	PART
ftr-350	722	36	relevant	relevant	ADJ
ftr-350	722	37	for	for	ADP
ftr-350	722	38	foreign	foreign	ADJ
ftr-350	722	39	nationals	national	NOUN
ftr-350	722	40	residing	reside	VERB
ftr-350	722	41	abroad	abroad	ADV
ftr-350	722	42	who	who	PRON
ftr-350	722	43	are	be	AUX
ftr-350	722	44	receiving	receive	VERB
ftr-350	722	45	retirement	retirement	NOUN
ftr-350	722	46	distributions	distribution	NOUN
ftr-350	722	47	.	.	PUNCT
ftr-350	723	1	see	see	VERB
ftr-350	723	2	i.r.s	i.r.s	PROPN
ftr-350	723	3	.	.	PUNCT
ftr-350	724	1	form	form	NOUN
ftr-350	724	2	8233	8233	NUM
ftr-350	724	3	,	,	PUNCT
ftr-350	724	4	(	(	PUNCT
ftr-350	724	5	rev	rev	PROPN
ftr-350	724	6	.	.	PROPN
ftr-350	724	7	june	june	PROPN
ftr-350	724	8	2011	2011	NUM
ftr-350	724	9	)	)	PUNCT
ftr-350	724	10	.	.	PUNCT
ftr-350	725	1	92	92	NUM
ftr-350	725	2	.	.	PUNCT
ftr-350	726	1	on	on	ADP
ftr-350	726	2	form	form	NOUN
ftr-350	726	3	1042	1042	NUM
ftr-350	726	4	-	-	SYM
ftr-350	726	5	s	s	X
ftr-350	726	6	,	,	PUNCT
ftr-350	726	7	in	in	ADP
ftr-350	726	8	box	box	NOUN
ftr-350	726	9	1	1	NUM
ftr-350	726	10	“	"	PUNCT
ftr-350	726	11	income	income	NOUN
ftr-350	726	12	code	code	NOUN
ftr-350	726	13	,	,	PUNCT
ftr-350	726	14	”	"	PUNCT
ftr-350	726	15	the	the	DET
ftr-350	726	16	withholding	withholding	NOUN
ftr-350	726	17	agent	agent	NOUN
ftr-350	726	18	would	would	AUX
ftr-350	726	19	use	use	VERB
ftr-350	726	20	“	"	PUNCT
ftr-350	726	21	14	14	NUM
ftr-350	726	22	,	,	PUNCT
ftr-350	726	23	”	"	PUNCT
ftr-350	726	24	the	the	DET
ftr-350	726	25	code	code	NOUN
ftr-350	726	26	for	for	ADP
ftr-350	726	27	pensions	pension	NOUN
ftr-350	726	28	,	,	PUNCT
ftr-350	726	29	annuities	annuity	NOUN
ftr-350	726	30	,	,	PUNCT
ftr-350	726	31	alimony	alimony	NOUN
ftr-350	726	32	and/or	and/or	CCONJ
ftr-350	726	33	insurance	insurance	NOUN
ftr-350	726	34	premiums	premium	NOUN
ftr-350	726	35	.	.	PUNCT
ftr-350	727	1	see	see	VERB
ftr-350	727	2	i.r.s	i.r.s	PROPN
ftr-350	727	3	.	.	PUNCT
ftr-350	728	1	form	form	VERB
ftr-350	728	2	1042	1042	NUM
ftr-350	728	3	-	-	SYM
ftr-350	728	4	s	s	X
ftr-350	728	5	(	(	PUNCT
ftr-350	728	6	2011	2011	NUM
ftr-350	728	7	)	)	PUNCT
ftr-350	728	8	explanation	explanation	NOUN
ftr-350	728	9	of	of	ADP
ftr-350	728	10	codes	code	NOUN
ftr-350	728	11	.	.	PUNCT
ftr-350	729	1	93	93	NUM
ftr-350	729	2	.	.	PUNCT
ftr-350	730	1	see	see	VERB
ftr-350	730	2	i.r.c	i.r.c	NOUN
ftr-350	730	3	.	.	PUNCT
ftr-350	731	1	§	§	PROPN
ftr-350	731	2	6103(k)(4	6103(k)(4	NUM
ftr-350	731	3	)	)	PUNCT
ftr-350	731	4	(	(	PUNCT
ftr-350	731	5	return	return	NOUN
ftr-350	731	6	may	may	AUX
ftr-350	731	7	be	be	AUX
ftr-350	731	8	disclosed	disclose	VERB
ftr-350	731	9	to	to	PART
ftr-350	731	10	competent	competent	ADJ
ftr-350	731	11	authority	authority	NOUN
ftr-350	731	12	of	of	ADP
ftr-350	731	13	a	a	DET
ftr-350	731	14	foreign	foreign	ADJ
ftr-350	731	15	government	government	NOUN
ftr-350	731	16	pursuant	pursuant	ADJ
ftr-350	731	17	to	to	ADP
ftr-350	731	18	the	the	DET
ftr-350	731	19	terms	term	NOUN
ftr-350	731	20	of	of	ADP
ftr-350	731	21	an	an	DET
ftr-350	731	22	income	income	NOUN
ftr-350	731	23	tax	tax	NOUN
ftr-350	731	24	treaty	treaty	NOUN
ftr-350	731	25	)	)	PUNCT
ftr-350	731	26	.	.	PUNCT
ftr-350	732	1	94	94	X
ftr-350	732	2	.	.	PUNCT
ftr-350	732	3	see	see	VERB
ftr-350	732	4	i.r.s	i.r.s	PROPN
ftr-350	732	5	.	.	PUNCT
ftr-350	733	1	form	form	PROPN
ftr-350	733	2	w-4p	w-4p	PROPN
ftr-350	733	3	(	(	PUNCT
ftr-350	733	4	2011	2011	NUM
ftr-350	733	5	)	)	PUNCT
ftr-350	733	6	,	,	PUNCT
ftr-350	733	7	p.	p.	NOUN
ftr-350	733	8	4	4	NUM
ftr-350	733	9	(	(	PUNCT
ftr-350	733	10	“	"	PUNCT
ftr-350	733	11	a	a	DET
ftr-350	733	12	foreign	foreign	ADJ
ftr-350	733	13	person	person	NOUN
ftr-350	733	14	should	should	AUX
ftr-350	733	15	submit	submit	VERB
ftr-350	733	16	form	form	NOUN
ftr-350	733	17	w-8ben	w-8ben	NOUN
ftr-350	733	18	,	,	PUNCT
ftr-350	733	19	certificate	certificate	NOUN
ftr-350	733	20	of	of	ADP
ftr-350	733	21	foreign	foreign	ADJ
ftr-350	733	22	status	status	NOUN
ftr-350	733	23	of	of	ADP
ftr-350	733	24	beneficial	beneficial	ADJ
ftr-350	733	25	owner	owner	NOUN
ftr-350	733	26	for	for	ADP
ftr-350	733	27	united	united	PROPN
ftr-350	733	28	states	states	PROPN
ftr-350	733	29	tax	tax	NOUN
ftr-350	733	30	withholding	withholding	NOUN
ftr-350	733	31	,	,	PUNCT
ftr-350	733	32	to	to	ADP
ftr-350	733	33	the	the	DET
ftr-350	733	34	payer	payer	NOUN
ftr-350	733	35	before	before	ADP
ftr-350	733	36	receiving	receive	VERB
ftr-350	733	37	any	any	DET
ftr-350	733	38	payments	payment	NOUN
ftr-350	733	39	”	"	PUNCT
ftr-350	733	40	and	and	CCONJ
ftr-350	733	41	it	it	PRON
ftr-350	733	42	“	"	PUNCT
ftr-350	733	43	must	must	AUX
ftr-350	733	44	contain	contain	VERB
ftr-350	733	45	the	the	DET
ftr-350	733	46	foreign	foreign	ADJ
ftr-350	733	47	person‟s	person‟s	X
ftr-350	733	48	tin	tin	NOUN
ftr-350	733	49	.	.	PUNCT
ftr-350	733	50	”	"	PUNCT
ftr-350	733	51	)	)	PUNCT
ftr-350	733	52	.	.	PUNCT
ftr-350	734	1	the	the	DET
ftr-350	734	2	current	current	ADJ
ftr-350	734	3	form	form	NOUN
ftr-350	734	4	w-8ben	w-8ben	NOUN
ftr-350	734	5	requiring	require	VERB
ftr-350	734	6	certification	certification	NOUN
ftr-350	734	7	that	that	SCONJ
ftr-350	734	8	the	the	DET
ftr-350	734	9	income	income	NOUN
ftr-350	734	10	is	be	AUX
ftr-350	734	11	not	not	PART
ftr-350	734	12	“	"	PUNCT
ftr-350	734	13	effectively	effectively	ADV
ftr-350	734	14	connected	connected	ADJ
ftr-350	734	15	income	income	NOUN
ftr-350	734	16	”	"	PUNCT
ftr-350	734	17	(	(	PUNCT
ftr-350	734	18	unless	unless	SCONJ
ftr-350	734	19	exempted	exempt	VERB
ftr-350	734	20	by	by	ADP
ftr-350	734	21	treaty	treaty	NOUN
ftr-350	734	22	)	)	PUNCT
ftr-350	734	23	might	might	AUX
ftr-350	734	24	2012	2012	NUM
ftr-350	734	25	]	]	PUNCT
ftr-350	734	26	retirement	retirement	NOUN
ftr-350	734	27	distributions	distribution	NOUN
ftr-350	734	28	to	to	ADP
ftr-350	734	29	foreign	foreign	ADJ
ftr-350	734	30	nationals	national	NOUN
ftr-350	734	31	799	799	NUM
ftr-350	734	32	case	case	NOUN
ftr-350	734	33	,	,	PUNCT
ftr-350	734	34	a	a	DET
ftr-350	734	35	payer	payer	NOUN
ftr-350	734	36	without	without	ADP
ftr-350	734	37	actual	actual	ADJ
ftr-350	734	38	knowledge	knowledge	NOUN
ftr-350	734	39	of	of	ADP
ftr-350	734	40	the	the	DET
ftr-350	734	41	payee‘s	payee‘s	PROPN
ftr-350	734	42	u.s	u.s	PROPN
ftr-350	734	43	.	.	PROPN
ftr-350	734	44	or	or	CCONJ
ftr-350	734	45	foreign	foreign	ADJ
ftr-350	734	46	status	status	NOUN
ftr-350	734	47	may	may	AUX
ftr-350	734	48	rely	rely	VERB
ftr-350	734	49	on	on	ADP
ftr-350	734	50	a	a	DET
ftr-350	734	51	presumption	presumption	NOUN
ftr-350	734	52	provided	provide	VERB
ftr-350	734	53	in	in	ADP
ftr-350	734	54	section	section	NOUN
ftr-350	734	55	1.1441	1.1441	NUM
ftr-350	734	56	-	-	SYM
ftr-350	734	57	1(b)(3)(iii)(c	1(b)(3)(iii)(c	NUM
ftr-350	734	58	)	)	PUNCT
ftr-350	734	59	of	of	ADP
ftr-350	734	60	the	the	DET
ftr-350	734	61	treasury	treasury	NOUN
ftr-350	734	62	regulations	regulation	NOUN
ftr-350	734	63	:	:	PUNCT
ftr-350	734	64	if	if	SCONJ
ftr-350	734	65	the	the	DET
ftr-350	734	66	payer	payer	NOUN
ftr-350	734	67	has	have	VERB
ftr-350	734	68	a	a	DET
ftr-350	734	69	social	social	ADJ
ftr-350	734	70	security	security	NOUN
ftr-350	734	71	number	number	NOUN
ftr-350	734	72	for	for	ADP
ftr-350	734	73	the	the	DET
ftr-350	734	74	payee	payee	NOUN
ftr-350	734	75	and	and	CCONJ
ftr-350	734	76	the	the	DET
ftr-350	734	77	payer	payer	NOUN
ftr-350	734	78	relies	rely	VERB
ftr-350	734	79	on	on	ADP
ftr-350	734	80	a	a	DET
ftr-350	734	81	mailing	mailing	NOUN
ftr-350	734	82	address	address	NOUN
ftr-350	734	83	in	in	ADP
ftr-350	734	84	the	the	DET
ftr-350	734	85	united	united	PROPN
ftr-350	734	86	states	states	PROPN
ftr-350	734	87	or	or	CCONJ
ftr-350	734	88	in	in	ADP
ftr-350	734	89	a	a	DET
ftr-350	734	90	treaty	treaty	NOUN
ftr-350	734	91	country	country	NOUN
ftr-350	734	92	,	,	PUNCT
ftr-350	734	93	the	the	DET
ftr-350	734	94	payee	payee	NOUN
ftr-350	734	95	is	be	AUX
ftr-350	734	96	presumed	presume	VERB
ftr-350	734	97	to	to	PART
ftr-350	734	98	be	be	AUX
ftr-350	734	99	a	a	DET
ftr-350	734	100	u.s	u.s	PROPN
ftr-350	734	101	.	.	PROPN
ftr-350	734	102	person	person	NOUN
ftr-350	734	103	;	;	PUNCT
ftr-350	734	104	otherwise	otherwise	ADV
ftr-350	734	105	,	,	PUNCT
ftr-350	734	106	the	the	DET
ftr-350	734	107	payee	payee	NOUN
ftr-350	734	108	is	be	AUX
ftr-350	734	109	presumed	presume	VERB
ftr-350	734	110	to	to	PART
ftr-350	734	111	be	be	AUX
ftr-350	734	112	a	a	DET
ftr-350	734	113	foreign	foreign	ADJ
ftr-350	734	114	person	person	NOUN
ftr-350	734	115	.	.	PUNCT
ftr-350	735	1	95	95	NUM
ftr-350	736	1	in	in	ADP
ftr-350	736	2	many	many	ADJ
ftr-350	736	3	cases	case	NOUN
ftr-350	736	4	,	,	PUNCT
ftr-350	736	5	a	a	DET
ftr-350	736	6	taxpayer	taxpayer	NOUN
ftr-350	736	7	who	who	PRON
ftr-350	736	8	has	have	AUX
ftr-350	736	9	worked	work	VERB
ftr-350	736	10	for	for	ADP
ftr-350	736	11	a	a	DET
ftr-350	736	12	significant	significant	ADJ
ftr-350	736	13	period	period	NOUN
ftr-350	736	14	in	in	ADP
ftr-350	736	15	the	the	DET
ftr-350	736	16	united	united	PROPN
ftr-350	736	17	states	states	PROPN
ftr-350	736	18	will	will	AUX
ftr-350	736	19	have	have	VERB
ftr-350	736	20	a	a	DET
ftr-350	736	21	social	social	ADJ
ftr-350	736	22	security	security	NOUN
ftr-350	736	23	number	number	NOUN
ftr-350	736	24	,	,	PUNCT
ftr-350	736	25	which	which	PRON
ftr-350	736	26	is	be	AUX
ftr-350	736	27	on	on	ADP
ftr-350	736	28	file	file	NOUN
ftr-350	736	29	with	with	ADP
ftr-350	736	30	the	the	DET
ftr-350	736	31	payer	payer	NOUN
ftr-350	736	32	;	;	PUNCT
ftr-350	736	33	if	if	SCONJ
ftr-350	736	34	payment	payment	NOUN
ftr-350	736	35	is	be	AUX
ftr-350	736	36	made	make	VERB
ftr-350	736	37	to	to	ADP
ftr-350	736	38	a	a	DET
ftr-350	736	39	u.s	u.s	PROPN
ftr-350	736	40	.	.	PROPN
ftr-350	736	41	address	address	NOUN
ftr-350	736	42	or	or	CCONJ
ftr-350	736	43	to	to	ADP
ftr-350	736	44	an	an	DET
ftr-350	736	45	address	address	NOUN
ftr-350	736	46	in	in	ADP
ftr-350	736	47	a	a	DET
ftr-350	736	48	treaty	treaty	NOUN
ftr-350	736	49	country	country	NOUN
ftr-350	736	50	,	,	PUNCT
ftr-350	736	51	the	the	DET
ftr-350	736	52	payer	payer	NOUN
ftr-350	736	53	should	should	AUX
ftr-350	736	54	then	then	ADV
ftr-350	736	55	be	be	AUX
ftr-350	736	56	withholding	withhold	VERB
ftr-350	736	57	in	in	ADP
ftr-350	736	58	the	the	DET
ftr-350	736	59	same	same	ADJ
ftr-350	736	60	manner	manner	NOUN
ftr-350	736	61	as	as	ADP
ftr-350	736	62	for	for	ADP
ftr-350	736	63	a	a	DET
ftr-350	736	64	u.s	u.s	PROPN
ftr-350	736	65	.	.	PROPN
ftr-350	736	66	person	person	NOUN
ftr-350	736	67	who	who	PRON
ftr-350	736	68	has	have	AUX
ftr-350	736	69	not	not	PART
ftr-350	736	70	filed	file	VERB
ftr-350	736	71	a	a	DET
ftr-350	736	72	form	form	NOUN
ftr-350	736	73	w-4p	w-4p	NOUN
ftr-350	736	74	,	,	PUNCT
ftr-350	736	75	i.e.	i.e.	X
ftr-350	736	76	,	,	PUNCT
ftr-350	736	77	by	by	ADP
ftr-350	736	78	wage	wage	NOUN
ftr-350	736	79	withholding	withholding	NOUN
ftr-350	736	80	on	on	ADP
ftr-350	736	81	periodic	periodic	ADJ
ftr-350	736	82	distributions	distribution	NOUN
ftr-350	736	83	(	(	PUNCT
ftr-350	736	84	as	as	SCONJ
ftr-350	736	85	if	if	SCONJ
ftr-350	736	86	the	the	DET
ftr-350	736	87	recipient	recipient	NOUN
ftr-350	736	88	were	be	AUX
ftr-350	736	89	married	marry	VERB
ftr-350	736	90	claiming	claim	VERB
ftr-350	736	91	three	three	NUM
ftr-350	736	92	withholding	withholding	NOUN
ftr-350	736	93	allowances	allowance	NOUN
ftr-350	736	94	)	)	PUNCT
ftr-350	736	95	,	,	PUNCT
ftr-350	736	96	or	or	CCONJ
ftr-350	736	97	at	at	ADP
ftr-350	736	98	a	a	DET
ftr-350	736	99	flat	flat	ADJ
ftr-350	736	100	10	10	NUM
ftr-350	736	101	percent	percent	NOUN
ftr-350	736	102	or	or	CCONJ
ftr-350	736	103	20	20	NUM
ftr-350	736	104	percent	percent	NOUN
ftr-350	736	105	rate	rate	NOUN
ftr-350	736	106	on	on	ADP
ftr-350	736	107	other	other	ADJ
ftr-350	736	108	distributions	distribution	NOUN
ftr-350	736	109	.	.	PUNCT
ftr-350	737	1	96	96	NUM
ftr-350	737	2	as	as	SCONJ
ftr-350	737	3	noted	note	VERB
ftr-350	737	4	above	above	ADV
ftr-350	737	5	,	,	PUNCT
ftr-350	737	6	if	if	SCONJ
ftr-350	737	7	the	the	DET
ftr-350	737	8	payer	payer	NOUN
ftr-350	737	9	has	have	AUX
ftr-350	737	10	received	receive	VERB
ftr-350	737	11	a	a	DET
ftr-350	737	12	notification	notification	NOUN
ftr-350	737	13	that	that	PRON
ftr-350	737	14	the	the	DET
ftr-350	737	15	taxpayer	taxpayer	NOUN
ftr-350	737	16	is	be	AUX
ftr-350	737	17	a	a	DET
ftr-350	737	18	covered	covered	ADJ
ftr-350	737	19	expatriate	expatriate	NOUN
ftr-350	737	20	and	and	CCONJ
ftr-350	737	21	is	be	AUX
ftr-350	737	22	waiving	waive	VERB
ftr-350	737	23	treaty	treaty	NOUN
ftr-350	737	24	benefits	benefit	NOUN
ftr-350	737	25	,	,	PUNCT
ftr-350	737	26	the	the	DET
ftr-350	737	27	payer	payer	NOUN
ftr-350	737	28	should	should	AUX
ftr-350	737	29	withhold	withhold	VERB
ftr-350	737	30	from	from	ADP
ftr-350	737	31	distributions	distribution	NOUN
ftr-350	737	32	at	at	ADP
ftr-350	737	33	a	a	DET
ftr-350	737	34	30	30	NUM
ftr-350	737	35	percent	percent	NOUN
ftr-350	737	36	rate	rate	NOUN
ftr-350	737	37	.	.	PUNCT
ftr-350	738	1	cause	cause	VERB
ftr-350	738	2	confusion	confusion	NOUN
ftr-350	738	3	for	for	ADP
ftr-350	738	4	foreign	foreign	ADJ
ftr-350	738	5	recipients	recipient	NOUN
ftr-350	738	6	who	who	PRON
ftr-350	738	7	know	know	VERB
ftr-350	738	8	the	the	DET
ftr-350	738	9	taxation	taxation	NOUN
ftr-350	738	10	rules	rule	NOUN
ftr-350	738	11	for	for	ADP
ftr-350	738	12	such	such	ADJ
ftr-350	738	13	retirement	retirement	NOUN
ftr-350	738	14	payments	payment	NOUN
ftr-350	738	15	.	.	PUNCT
ftr-350	739	1	see	see	VERB
ftr-350	739	2	i.r.s	i.r.s	PROPN
ftr-350	739	3	.	.	PUNCT
ftr-350	740	1	form	form	PROPN
ftr-350	740	2	w-8ben	w-8ben	PROPN
ftr-350	740	3	(	(	PUNCT
ftr-350	740	4	rev	rev	PROPN
ftr-350	740	5	.	.	PROPN
ftr-350	740	6	february	february	PROPN
ftr-350	740	7	2006	2006	NUM
ftr-350	740	8	)	)	PUNCT
ftr-350	740	9	,	,	PUNCT
ftr-350	740	10	part	part	NOUN
ftr-350	740	11	iv	iv	NOUN
ftr-350	740	12	.	.	PROPN
ftr-350	740	13	95	95	NUM
ftr-350	740	14	.	.	PUNCT
ftr-350	741	1	under	under	ADP
ftr-350	741	2	this	this	DET
ftr-350	741	3	regulation	regulation	NOUN
ftr-350	741	4	,	,	PUNCT
ftr-350	741	5	“	"	PUNCT
ftr-350	741	6	a	a	DET
ftr-350	741	7	payment	payment	NOUN
ftr-350	741	8	from	from	ADP
ftr-350	741	9	a	a	DET
ftr-350	741	10	trust	trust	NOUN
ftr-350	741	11	described	describe	VERB
ftr-350	741	12	in	in	ADP
ftr-350	741	13	section	section	NOUN
ftr-350	741	14	401(a	401(a	PROPN
ftr-350	741	15	)	)	PUNCT
ftr-350	741	16	,	,	PUNCT
ftr-350	741	17	an	an	DET
ftr-350	741	18	annuity	annuity	NOUN
ftr-350	741	19	plan	plan	NOUN
ftr-350	741	20	described	describe	VERB
ftr-350	741	21	in	in	ADP
ftr-350	741	22	section	section	NOUN
ftr-350	741	23	403(a	403(a	PROPN
ftr-350	741	24	)	)	PUNCT
ftr-350	741	25	,	,	PUNCT
ftr-350	741	26	a	a	DET
ftr-350	741	27	payment	payment	NOUN
ftr-350	741	28	with	with	ADP
ftr-350	741	29	respect	respect	NOUN
ftr-350	741	30	to	to	ADP
ftr-350	741	31	any	any	DET
ftr-350	741	32	annuity	annuity	NOUN
ftr-350	741	33	.	.	PUNCT
ftr-350	741	34	.	.	PUNCT
ftr-350	742	1	.	.	PUNCT
ftr-350	743	1	or	or	CCONJ
ftr-350	743	2	retirement	retirement	NOUN
ftr-350	743	3	income	income	NOUN
ftr-350	743	4	account	account	NOUN
ftr-350	743	5	described	describe	VERB
ftr-350	743	6	in	in	ADP
ftr-350	743	7	section	section	NOUN
ftr-350	743	8	403(b	403(b	PROPN
ftr-350	743	9	)	)	PUNCT
ftr-350	743	10	,	,	PUNCT
ftr-350	743	11	or	or	CCONJ
ftr-350	743	12	a	a	DET
ftr-350	743	13	payment	payment	NOUN
ftr-350	743	14	from	from	ADP
ftr-350	743	15	an	an	DET
ftr-350	743	16	individual	individual	ADJ
ftr-350	743	17	retirement	retirement	NOUN
ftr-350	743	18	account	account	NOUN
ftr-350	743	19	.	.	PUNCT
ftr-350	743	20	.	.	PUNCT
ftr-350	744	1	.	.	PUNCT
ftr-350	745	1	described	describe	VERB
ftr-350	745	2	in	in	ADP
ftr-350	745	3	section	section	NOUN
ftr-350	745	4	408	408	NUM
ftr-350	745	5	that	that	SCONJ
ftr-350	745	6	a	a	DET
ftr-350	745	7	withholding	withhold	VERB
ftr-350	745	8	agent	agent	NOUN
ftr-350	745	9	can	can	AUX
ftr-350	745	10	not	not	PART
ftr-350	745	11	reliably	reliably	ADV
ftr-350	745	12	associate	associate	VERB
ftr-350	745	13	with	with	ADP
ftr-350	745	14	documentation	documentation	NOUN
ftr-350	745	15	is	be	AUX
ftr-350	745	16	presumed	presume	VERB
ftr-350	745	17	to	to	PART
ftr-350	745	18	be	be	AUX
ftr-350	745	19	made	make	VERB
ftr-350	745	20	to	to	ADP
ftr-350	745	21	a	a	DET
ftr-350	745	22	u.s	u.s	PROPN
ftr-350	745	23	.	.	PROPN
ftr-350	745	24	person	person	NOUN
ftr-350	745	25	only	only	ADV
ftr-350	745	26	if	if	SCONJ
ftr-350	745	27	the	the	DET
ftr-350	745	28	withholding	withholding	NOUN
ftr-350	745	29	agent	agent	NOUN
ftr-350	745	30	has	have	VERB
ftr-350	745	31	a	a	DET
ftr-350	745	32	record	record	NOUN
ftr-350	745	33	of	of	ADP
ftr-350	745	34	a	a	DET
ftr-350	745	35	social	social	ADJ
ftr-350	745	36	security	security	NOUN
ftr-350	745	37	number	number	NOUN
ftr-350	745	38	for	for	ADP
ftr-350	745	39	the	the	DET
ftr-350	745	40	payee	payee	NOUN
ftr-350	745	41	and	and	CCONJ
ftr-350	745	42	relies	rely	VERB
ftr-350	745	43	on	on	ADP
ftr-350	745	44	a	a	DET
ftr-350	745	45	mailing	mailing	NOUN
ftr-350	745	46	address	address	NOUN
ftr-350	746	1	[	[	X
ftr-350	746	2	of	of	ADP
ftr-350	746	3	the	the	DET
ftr-350	746	4	following	follow	VERB
ftr-350	746	5	sort	sort	NOUN
ftr-350	746	6	,	,	PUNCT
ftr-350	746	7	i.e.	i.e.	X
ftr-350	746	8	,	,	PUNCT
ftr-350	746	9	]	]	PUNCT
ftr-350	746	10	an	an	DET
ftr-350	746	11	address	address	NOUN
ftr-350	746	12	used	use	VERB
ftr-350	746	13	for	for	ADP
ftr-350	746	14	purposes	purpose	NOUN
ftr-350	746	15	of	of	ADP
ftr-350	746	16	information	information	NOUN
ftr-350	746	17	reporting	reporting	NOUN
ftr-350	746	18	or	or	CCONJ
ftr-350	746	19	otherwise	otherwise	ADV
ftr-350	746	20	communicating	communicate	VERB
ftr-350	746	21	with	with	ADP
ftr-350	746	22	the	the	DET
ftr-350	746	23	payee	payee	NOUN
ftr-350	746	24	that	that	PRON
ftr-350	746	25	is	be	AUX
ftr-350	746	26	an	an	DET
ftr-350	746	27	address	address	NOUN
ftr-350	746	28	in	in	ADP
ftr-350	746	29	the	the	DET
ftr-350	746	30	united	united	PROPN
ftr-350	746	31	states	states	PROPN
ftr-350	746	32	or	or	CCONJ
ftr-350	746	33	in	in	ADP
ftr-350	746	34	a	a	DET
ftr-350	746	35	foreign	foreign	ADJ
ftr-350	746	36	country	country	NOUN
ftr-350	746	37	with	with	ADP
ftr-350	746	38	which	which	PRON
ftr-350	746	39	the	the	DET
ftr-350	746	40	united	united	PROPN
ftr-350	746	41	states	states	PROPN
ftr-350	746	42	has	have	VERB
ftr-350	746	43	an	an	DET
ftr-350	746	44	income	income	NOUN
ftr-350	746	45	tax	tax	NOUN
ftr-350	746	46	treaty	treaty	NOUN
ftr-350	746	47	in	in	ADP
ftr-350	746	48	effect	effect	NOUN
ftr-350	746	49	and	and	CCONJ
ftr-350	746	50	the	the	DET
ftr-350	746	51	treaty	treaty	NOUN
ftr-350	746	52	provides	provide	VERB
ftr-350	746	53	that	that	SCONJ
ftr-350	746	54	the	the	DET
ftr-350	746	55	payee	payee	NOUN
ftr-350	746	56	,	,	PUNCT
ftr-350	746	57	if	if	SCONJ
ftr-350	746	58	an	an	DET
ftr-350	746	59	individual	individual	ADJ
ftr-350	746	60	resident	resident	NOUN
ftr-350	746	61	in	in	ADP
ftr-350	746	62	that	that	DET
ftr-350	746	63	country	country	NOUN
ftr-350	746	64	,	,	PUNCT
ftr-350	746	65	would	would	AUX
ftr-350	746	66	be	be	AUX
ftr-350	746	67	entitled	entitle	VERB
ftr-350	746	68	to	to	ADP
ftr-350	746	69	an	an	DET
ftr-350	746	70	exemption	exemption	NOUN
ftr-350	746	71	from	from	ADP
ftr-350	746	72	u.s	u.s	PROPN
ftr-350	746	73	.	.	PROPN
ftr-350	746	74	tax	tax	NOUN
ftr-350	746	75	on	on	ADP
ftr-350	746	76	amounts	amount	NOUN
ftr-350	746	77	described	describe	VERB
ftr-350	746	78	in	in	ADP
ftr-350	746	79	this	this	DET
ftr-350	746	80	paragraph	paragraph	NOUN
ftr-350	746	81	(	(	PUNCT
ftr-350	746	82	b)(3)(iii)(c	b)(3)(iii)(c	NOUN
ftr-350	746	83	)	)	PUNCT
ftr-350	746	84	.	.	PUNCT
ftr-350	746	85	”	"	PUNCT
ftr-350	747	1	in	in	ADP
ftr-350	747	2	the	the	DET
ftr-350	747	3	absence	absence	NOUN
ftr-350	747	4	of	of	ADP
ftr-350	747	5	a	a	DET
ftr-350	747	6	ssn	ssn	PROPN
ftr-350	747	7	and	and	CCONJ
ftr-350	747	8	treaty	treaty	NOUN
ftr-350	747	9	address	address	NOUN
ftr-350	747	10	,	,	PUNCT
ftr-350	747	11	this	this	DET
ftr-350	747	12	type	type	NOUN
ftr-350	747	13	of	of	ADP
ftr-350	747	14	payment	payment	NOUN
ftr-350	747	15	“	"	PUNCT
ftr-350	747	16	is	be	AUX
ftr-350	747	17	presumed	presume	VERB
ftr-350	747	18	to	to	PART
ftr-350	747	19	be	be	AUX
ftr-350	747	20	made	make	VERB
ftr-350	747	21	to	to	ADP
ftr-350	747	22	a	a	DET
ftr-350	747	23	foreign	foreign	ADJ
ftr-350	747	24	person	person	NOUN
ftr-350	747	25	.	.	PUNCT
ftr-350	747	26	”	"	PUNCT
ftr-350	748	1	i	i	PRON
ftr-350	748	2	d.	d.	VERB
ftr-350	748	3	this	this	PRON
ftr-350	748	4	is	be	AUX
ftr-350	748	5	an	an	DET
ftr-350	748	6	exception	exception	NOUN
ftr-350	748	7	to	to	ADP
ftr-350	748	8	the	the	DET
ftr-350	748	9	general	general	ADJ
ftr-350	748	10	rule	rule	NOUN
ftr-350	748	11	that	that	SCONJ
ftr-350	748	12	a	a	DET
ftr-350	748	13	payment	payment	NOUN
ftr-350	748	14	that	that	SCONJ
ftr-350	748	15	the	the	DET
ftr-350	748	16	withholding	withholding	NOUN
ftr-350	748	17	agent	agent	NOUN
ftr-350	748	18	can	can	AUX
ftr-350	748	19	not	not	PART
ftr-350	748	20	reliably	reliably	ADV
ftr-350	748	21	associate	associate	VERB
ftr-350	748	22	with	with	ADP
ftr-350	748	23	documentation	documentation	NOUN
ftr-350	748	24	is	be	AUX
ftr-350	748	25	presumed	presume	VERB
ftr-350	748	26	to	to	PART
ftr-350	748	27	be	be	AUX
ftr-350	748	28	made	make	VERB
ftr-350	748	29	to	to	ADP
ftr-350	748	30	a	a	DET
ftr-350	748	31	u.s	u.s	PROPN
ftr-350	748	32	.	.	PROPN
ftr-350	748	33	person	person	NOUN
ftr-350	748	34	.	.	PUNCT
ftr-350	749	1	reg	reg	NOUN
ftr-350	749	2	.	.	PUNCT
ftr-350	750	1	§	§	NOUN
ftr-350	750	2	1.1441	1.1441	NUM
ftr-350	750	3	-	-	SYM
ftr-350	750	4	1(b	1(b	NUM
ftr-350	750	5	)	)	PUNCT
ftr-350	750	6	.	.	PUNCT
ftr-350	751	1	however	however	ADV
ftr-350	751	2	,	,	PUNCT
ftr-350	751	3	these	these	DET
ftr-350	751	4	presumptions	presumption	NOUN
ftr-350	751	5	will	will	AUX
ftr-350	751	6	not	not	PART
ftr-350	751	7	protect	protect	VERB
ftr-350	751	8	a	a	DET
ftr-350	751	9	payer	payer	NOUN
ftr-350	751	10	to	to	ADP
ftr-350	751	11	the	the	DET
ftr-350	751	12	extent	extent	NOUN
ftr-350	751	13	that	that	SCONJ
ftr-350	751	14	he	he	PRON
ftr-350	751	15	has	have	AUX
ftr-350	751	16	actual	actual	ADJ
ftr-350	751	17	knowledge	knowledge	NOUN
ftr-350	751	18	or	or	CCONJ
ftr-350	751	19	reason	reason	NOUN
ftr-350	751	20	to	to	PART
ftr-350	751	21	know	know	VERB
ftr-350	751	22	the	the	DET
ftr-350	751	23	actual	actual	ADJ
ftr-350	751	24	status	status	NOUN
ftr-350	751	25	of	of	ADP
ftr-350	751	26	the	the	DET
ftr-350	751	27	payee	payee	NOUN
ftr-350	751	28	if	if	SCONJ
ftr-350	751	29	such	such	ADJ
ftr-350	751	30	status	status	NOUN
ftr-350	751	31	would	would	AUX
ftr-350	751	32	require	require	VERB
ftr-350	751	33	withholding	withholding	NOUN
ftr-350	751	34	of	of	ADP
ftr-350	751	35	a	a	DET
ftr-350	751	36	higher	high	ADJ
ftr-350	751	37	amount	amount	NOUN
ftr-350	751	38	.	.	PUNCT
ftr-350	752	1	reg	reg	NOUN
ftr-350	752	2	.	.	PUNCT
ftr-350	753	1	§	§	PROPN
ftr-350	753	2	1.14411(b)(3)(ix)(b	1.14411(b)(3)(ix)(b	NUM
ftr-350	753	3	)	)	PUNCT
ftr-350	753	4	.	.	PUNCT
ftr-350	754	1	see	see	VERB
ftr-350	754	2	also	also	ADV
ftr-350	754	3	reg	reg	VERB
ftr-350	754	4	.	.	PUNCT
ftr-350	755	1	§	§	PROPN
ftr-350	755	2	1.1441	1.1441	NUM
ftr-350	755	3	-	-	SYM
ftr-350	755	4	1(b)(3)(x	1(b)(3)(x	NUM
ftr-350	755	5	)	)	PUNCT
ftr-350	755	6	example	example	NOUN
ftr-350	755	7	4	4	NUM
ftr-350	755	8	.	.	NOUN
ftr-350	755	9	96	96	NUM
ftr-350	755	10	.	.	PUNCT
ftr-350	756	1	see	see	VERB
ftr-350	756	2	supra	supra	PROPN
ftr-350	756	3	notes	note	VERB
ftr-350	756	4	33–42	33–42	NUM
ftr-350	756	5	and	and	CCONJ
ftr-350	756	6	accompanying	accompany	VERB
ftr-350	756	7	text	text	NOUN
ftr-350	756	8	.	.	PUNCT
ftr-350	757	1	800	800	NUM
ftr-350	757	2	florida	florida	PROPN
ftr-350	757	3	tax	tax	NOUN
ftr-350	757	4	review	review	NOUN
ftr-350	757	5	[	[	X
ftr-350	757	6	vol	vol	NOUN
ftr-350	757	7	.	.	PUNCT
ftr-350	758	1	11:10	11:10	NUM
ftr-350	758	2	v.	v.	ADP
ftr-350	758	3	problems	problem	NOUN
ftr-350	758	4	caused	cause	VERB
ftr-350	758	5	by	by	ADP
ftr-350	758	6	current	current	ADJ
ftr-350	758	7	rules	rule	NOUN
ftr-350	758	8	a.	a.	NOUN
ftr-350	758	9	need	need	NOUN
ftr-350	758	10	for	for	ADP
ftr-350	758	11	many	many	ADJ
ftr-350	758	12	nonresident	nonresident	ADJ
ftr-350	758	13	alien	alien	ADJ
ftr-350	758	14	payees	payee	NOUN
ftr-350	758	15	to	to	PART
ftr-350	758	16	file	file	VERB
ftr-350	758	17	form	form	NOUN
ftr-350	758	18	1040nr	1040nr	NOUN
ftr-350	758	19	if	if	SCONJ
ftr-350	758	20	correct	correct	ADJ
ftr-350	758	21	amount	amount	NOUN
ftr-350	758	22	of	of	ADP
ftr-350	758	23	u.s	u.s	PROPN
ftr-350	758	24	.	.	PROPN
ftr-350	758	25	tax	tax	NOUN
ftr-350	758	26	is	be	AUX
ftr-350	758	27	to	to	PART
ftr-350	758	28	be	be	AUX
ftr-350	758	29	collected	collect	VERB
ftr-350	758	30	a	a	DET
ftr-350	758	31	key	key	ADJ
ftr-350	758	32	defect	defect	NOUN
ftr-350	758	33	of	of	ADP
ftr-350	758	34	the	the	DET
ftr-350	758	35	current	current	ADJ
ftr-350	758	36	rules	rule	NOUN
ftr-350	758	37	regarding	regard	VERB
ftr-350	758	38	distributions	distribution	NOUN
ftr-350	758	39	from	from	ADP
ftr-350	758	40	a	a	DET
ftr-350	758	41	u.s	u.s	PROPN
ftr-350	758	42	.	.	PROPN
ftr-350	758	43	qualified	qualified	ADJ
ftr-350	758	44	plan	plan	NOUN
ftr-350	758	45	is	be	AUX
ftr-350	758	46	the	the	DET
ftr-350	758	47	frequent	frequent	ADJ
ftr-350	758	48	discrepancy	discrepancy	NOUN
ftr-350	758	49	between	between	ADP
ftr-350	758	50	the	the	DET
ftr-350	758	51	amount	amount	NOUN
ftr-350	758	52	of	of	ADP
ftr-350	758	53	tax	tax	NOUN
ftr-350	758	54	withheld	withhold	VERB
ftr-350	758	55	from	from	ADP
ftr-350	758	56	the	the	DET
ftr-350	758	57	distribution	distribution	NOUN
ftr-350	758	58	by	by	ADP
ftr-350	758	59	the	the	DET
ftr-350	758	60	payer	payer	NOUN
ftr-350	758	61	and	and	CCONJ
ftr-350	758	62	the	the	DET
ftr-350	758	63	actual	actual	ADJ
ftr-350	758	64	tax	tax	NOUN
ftr-350	758	65	liability	liability	NOUN
ftr-350	758	66	of	of	ADP
ftr-350	758	67	the	the	DET
ftr-350	758	68	nonresident	nonresident	ADJ
ftr-350	758	69	alien	alien	NOUN
ftr-350	758	70	receiving	receive	VERB
ftr-350	758	71	the	the	DET
ftr-350	758	72	distribution	distribution	NOUN
ftr-350	758	73	.	.	PUNCT
ftr-350	759	1	97	97	NUM
ftr-350	759	2	the	the	DET
ftr-350	759	3	tax	tax	NOUN
ftr-350	759	4	withheld	withhold	VERB
ftr-350	759	5	(	(	PUNCT
ftr-350	759	6	absent	absent	ADJ
ftr-350	759	7	a	a	DET
ftr-350	759	8	treaty	treaty	NOUN
ftr-350	759	9	claim	claim	NOUN
ftr-350	759	10	and	and	CCONJ
ftr-350	759	11	assuming	assume	VERB
ftr-350	759	12	the	the	DET
ftr-350	759	13	recipient	recipient	NOUN
ftr-350	759	14	files	file	VERB
ftr-350	759	15	a	a	DET
ftr-350	759	16	form	form	NOUN
ftr-350	759	17	w-8ben	w-8ben	NOUN
ftr-350	759	18	or	or	CCONJ
ftr-350	759	19	form	form	NOUN
ftr-350	759	20	8233	8233	NUM
ftr-350	759	21	,	,	PUNCT
ftr-350	759	22	indicating	indicate	VERB
ftr-350	759	23	foreign	foreign	ADJ
ftr-350	759	24	status	status	NOUN
ftr-350	759	25	)	)	PUNCT
ftr-350	759	26	is	be	AUX
ftr-350	759	27	30	30	NUM
ftr-350	759	28	percent	percent	NOUN
ftr-350	759	29	of	of	ADP
ftr-350	759	30	the	the	DET
ftr-350	759	31	amount	amount	NOUN
ftr-350	759	32	distributed	distribute	VERB
ftr-350	759	33	;	;	PUNCT
ftr-350	759	34	however	however	ADV
ftr-350	759	35	,	,	PUNCT
ftr-350	759	36	the	the	DET
ftr-350	759	37	actual	actual	ADJ
ftr-350	759	38	liability	liability	NOUN
ftr-350	759	39	will	will	AUX
ftr-350	759	40	often	often	ADV
ftr-350	759	41	differ	differ	VERB
ftr-350	759	42	because	because	SCONJ
ftr-350	759	43	any	any	DET
ftr-350	759	44	portion	portion	NOUN
ftr-350	759	45	of	of	ADP
ftr-350	759	46	the	the	DET
ftr-350	759	47	distribution	distribution	NOUN
ftr-350	759	48	attributable	attributable	ADJ
ftr-350	759	49	to	to	ADP
ftr-350	759	50	contributions	contribution	NOUN
ftr-350	759	51	for	for	ADP
ftr-350	759	52	u.s	u.s	PROPN
ftr-350	759	53	.	.	PROPN
ftr-350	759	54	services	service	NOUN
ftr-350	759	55	performed	perform	VERB
ftr-350	759	56	after	after	ADP
ftr-350	759	57	1986	1986	NUM
ftr-350	759	58	is	be	AUX
ftr-350	759	59	classified	classify	VERB
ftr-350	759	60	as	as	ADP
ftr-350	759	61	effectively	effectively	ADV
ftr-350	759	62	connected	connect	VERB
ftr-350	759	63	income	income	NOUN
ftr-350	759	64	and	and	CCONJ
ftr-350	759	65	therefore	therefore	ADV
ftr-350	759	66	taxable	taxable	ADJ
ftr-350	759	67	at	at	ADP
ftr-350	759	68	section	section	NOUN
ftr-350	759	69	1	1	NUM
ftr-350	759	70	rates	rate	NOUN
ftr-350	759	71	with	with	ADP
ftr-350	759	72	allowance	allowance	NOUN
ftr-350	759	73	of	of	ADP
ftr-350	759	74	a	a	DET
ftr-350	759	75	personal	personal	ADJ
ftr-350	759	76	exemption	exemption	NOUN
ftr-350	759	77	.	.	PUNCT
ftr-350	760	1	moreover	moreover	ADV
ftr-350	760	2	,	,	PUNCT
ftr-350	760	3	any	any	DET
ftr-350	760	4	portion	portion	NOUN
ftr-350	760	5	attributable	attributable	ADJ
ftr-350	760	6	to	to	ADP
ftr-350	760	7	contributions	contribution	NOUN
ftr-350	760	8	for	for	ADP
ftr-350	760	9	services	service	NOUN
ftr-350	760	10	performed	perform	VERB
ftr-350	760	11	outside	outside	ADP
ftr-350	760	12	the	the	DET
ftr-350	760	13	united	united	PROPN
ftr-350	760	14	states	states	PROPN
ftr-350	760	15	98	98	NUM
ftr-350	760	16	is	be	AUX
ftr-350	760	17	exempt	exempt	ADJ
ftr-350	760	18	from	from	ADP
ftr-350	760	19	u.s	u.s	PROPN
ftr-350	760	20	.	.	PROPN
ftr-350	760	21	tax	tax	NOUN
ftr-350	760	22	;	;	PUNCT
ftr-350	760	23	but	but	CCONJ
ftr-350	760	24	there	there	PRON
ftr-350	760	25	is	be	VERB
ftr-350	760	26	no	no	DET
ftr-350	760	27	requirement	requirement	NOUN
ftr-350	760	28	that	that	SCONJ
ftr-350	760	29	the	the	DET
ftr-350	760	30	payer	payer	NOUN
ftr-350	760	31	determine	determine	VERB
ftr-350	760	32	this	this	DET
ftr-350	760	33	portion	portion	NOUN
ftr-350	760	34	and	and	CCONJ
ftr-350	760	35	exempt	exempt	VERB
ftr-350	760	36	it	it	PRON
ftr-350	760	37	from	from	ADP
ftr-350	760	38	withholding	withhold	VERB
ftr-350	760	39	.	.	PUNCT
ftr-350	761	1	97	97	NUM
ftr-350	761	2	.	.	PUNCT
ftr-350	762	1	see	see	PROPN
ftr-350	762	2	act	act	PROPN
ftr-350	762	3	,	,	PUNCT
ftr-350	762	4	supra	supra	PROPN
ftr-350	762	5	note	note	PROPN
ftr-350	762	6	62	62	NUM
ftr-350	762	7	,	,	PUNCT
ftr-350	762	8	at	at	ADP
ftr-350	762	9	33	33	NUM
ftr-350	762	10	,	,	PUNCT
ftr-350	762	11	noting	note	VERB
ftr-350	762	12	the	the	DET
ftr-350	762	13	“	"	PUNCT
ftr-350	762	14	mismatch	mismatch	NOUN
ftr-350	762	15	between	between	ADP
ftr-350	762	16	amounts	amount	NOUN
ftr-350	762	17	withheld	withhold	VERB
ftr-350	762	18	and	and	CCONJ
ftr-350	762	19	the	the	DET
ftr-350	762	20	tax	tax	NOUN
ftr-350	762	21	actually	actually	ADV
ftr-350	762	22	owed	owe	VERB
ftr-350	762	23	by	by	ADP
ftr-350	762	24	a	a	DET
ftr-350	762	25	nonresident	nonresident	ADJ
ftr-350	762	26	alien	alien	NOUN
ftr-350	762	27	receiving	receive	VERB
ftr-350	762	28	a	a	DET
ftr-350	762	29	distribution	distribution	NOUN
ftr-350	762	30	from	from	ADP
ftr-350	762	31	a	a	DET
ftr-350	762	32	qualified	qualified	ADJ
ftr-350	762	33	plan	plan	NOUN
ftr-350	762	34	,	,	PUNCT
ftr-350	762	35	403(b	403(b	PROPN
ftr-350	762	36	)	)	PUNCT
ftr-350	762	37	plan	plan	NOUN
ftr-350	762	38	or	or	CCONJ
ftr-350	762	39	ira	ira	PROPN
ftr-350	762	40	that	that	PRON
ftr-350	762	41	is	be	AUX
ftr-350	762	42	attributable	attributable	ADJ
ftr-350	762	43	to	to	ADP
ftr-350	762	44	effectively	effectively	ADV
ftr-350	762	45	–	–	PUNCT
ftr-350	762	46	connected	connected	ADJ
ftr-350	762	47	income	income	NOUN
ftr-350	762	48	.	.	PUNCT
ftr-350	762	49	”	"	PUNCT
ftr-350	763	1	the	the	DET
ftr-350	763	2	report	report	NOUN
ftr-350	763	3	concludes	conclude	VERB
ftr-350	763	4	that	that	SCONJ
ftr-350	763	5	“	"	PUNCT
ftr-350	763	6	[	[	PUNCT
ftr-350	763	7	t]his	t]his	ADP
ftr-350	763	8	results	result	NOUN
ftr-350	763	9	in	in	ADP
ftr-350	763	10	the	the	DET
ftr-350	763	11	recipient	recipient	NOUN
ftr-350	763	12	either	either	CCONJ
ftr-350	763	13	having	have	VERB
ftr-350	763	14	to	to	PART
ftr-350	763	15	file	file	VERB
ftr-350	763	16	and	and	CCONJ
ftr-350	763	17	pay	pay	VERB
ftr-350	763	18	estimated	estimate	VERB
ftr-350	763	19	taxes	taxis	NOUN
ftr-350	763	20	if	if	SCONJ
ftr-350	763	21	the	the	DET
ftr-350	763	22	flat	flat	ADJ
ftr-350	763	23	30	30	NUM
ftr-350	763	24	percent	percent	NOUN
ftr-350	763	25	rate	rate	NOUN
ftr-350	763	26	(	(	PUNCT
ftr-350	763	27	or	or	CCONJ
ftr-350	763	28	treaty	treaty	NOUN
ftr-350	763	29	rate	rate	NOUN
ftr-350	763	30	)	)	PUNCT
ftr-350	763	31	is	be	AUX
ftr-350	763	32	too	too	ADV
ftr-350	763	33	little	little	ADJ
ftr-350	763	34	or	or	CCONJ
ftr-350	763	35	having	have	VERB
ftr-350	763	36	to	to	PART
ftr-350	763	37	file	file	VERB
ftr-350	763	38	for	for	ADP
ftr-350	763	39	a	a	DET
ftr-350	763	40	refund	refund	NOUN
ftr-350	763	41	if	if	SCONJ
ftr-350	763	42	the	the	DET
ftr-350	763	43	30	30	NUM
ftr-350	763	44	percent	percent	NOUN
ftr-350	763	45	rate	rate	NOUN
ftr-350	763	46	is	be	AUX
ftr-350	763	47	too	too	ADV
ftr-350	763	48	high	high	ADJ
ftr-350	763	49	.	.	PUNCT
ftr-350	763	50	”	"	PUNCT
ftr-350	764	1	i	i	PRON
ftr-350	764	2	d.	d.	PROPN
ftr-350	764	3	see	see	VERB
ftr-350	764	4	also	also	ADV
ftr-350	764	5	hall	hall	PROPN
ftr-350	764	6	,	,	PUNCT
ftr-350	764	7	supra	supra	PROPN
ftr-350	764	8	note	note	PROPN
ftr-350	764	9	36	36	NUM
ftr-350	764	10	,	,	PUNCT
ftr-350	764	11	at	at	ADP
ftr-350	764	12	a-68	a-68	NUM
ftr-350	764	13	noting	note	VERB
ftr-350	764	14	the	the	DET
ftr-350	764	15	“	"	PUNCT
ftr-350	764	16	disconnect	disconnect	NOUN
ftr-350	764	17	between	between	ADP
ftr-350	764	18	the	the	DET
ftr-350	764	19	flat	flat	ADJ
ftr-350	764	20	30	30	NUM
ftr-350	764	21	percent	percent	NOUN
ftr-350	764	22	rate	rate	NOUN
ftr-350	764	23	of	of	ADP
ftr-350	764	24	withholding	withholding	NOUN
ftr-350	764	25	.	.	PUNCT
ftr-350	764	26	.	.	PUNCT
ftr-350	765	1	.	.	PUNCT
ftr-350	766	1	and	and	CCONJ
ftr-350	766	2	the	the	DET
ftr-350	766	3	substantive	substantive	ADJ
ftr-350	766	4	u.s	u.s	PROPN
ftr-350	766	5	.	.	PROPN
ftr-350	766	6	income	income	NOUN
ftr-350	766	7	tax	tax	NOUN
ftr-350	766	8	liability	liability	NOUN
ftr-350	766	9	related	relate	VERB
ftr-350	766	10	to	to	ADP
ftr-350	766	11	these	these	DET
ftr-350	766	12	retirement	retirement	NOUN
ftr-350	766	13	payments	payment	NOUN
ftr-350	766	14	.	.	PUNCT
ftr-350	766	15	”	"	PUNCT
ftr-350	767	1	98	98	NUM
ftr-350	767	2	.	.	PUNCT
ftr-350	768	1	see	see	VERB
ftr-350	768	2	i.r.s	i.r.s	PROPN
ftr-350	768	3	.	.	PUNCT
ftr-350	768	4	,	,	PUNCT
ftr-350	768	5	publication	publication	NOUN
ftr-350	768	6	519	519	NUM
ftr-350	768	7	,	,	PUNCT
ftr-350	768	8	supra	supra	PROPN
ftr-350	768	9	note	note	NOUN
ftr-350	768	10	45	45	NUM
ftr-350	768	11	,	,	PUNCT
ftr-350	768	12	at	at	ADP
ftr-350	768	13	14	14	NUM
ftr-350	768	14	(	(	PUNCT
ftr-350	768	15	“	"	PUNCT
ftr-350	768	16	if	if	SCONJ
ftr-350	768	17	you	you	PRON
ftr-350	768	18	receive	receive	VERB
ftr-350	768	19	a	a	DET
ftr-350	768	20	pension	pension	NOUN
ftr-350	768	21	from	from	ADP
ftr-350	768	22	a	a	DET
ftr-350	768	23	domestic	domestic	ADJ
ftr-350	768	24	trust	trust	NOUN
ftr-350	768	25	for	for	ADP
ftr-350	768	26	services	service	NOUN
ftr-350	768	27	performed	perform	VERB
ftr-350	768	28	both	both	CCONJ
ftr-350	768	29	in	in	ADP
ftr-350	768	30	and	and	CCONJ
ftr-350	768	31	outside	outside	ADP
ftr-350	768	32	the	the	DET
ftr-350	768	33	united	united	PROPN
ftr-350	768	34	states	states	PROPN
ftr-350	768	35	,	,	PUNCT
ftr-350	768	36	part	part	NOUN
ftr-350	768	37	of	of	ADP
ftr-350	768	38	the	the	DET
ftr-350	768	39	pension	pension	NOUN
ftr-350	768	40	payment	payment	NOUN
ftr-350	768	41	is	be	AUX
ftr-350	768	42	from	from	ADP
ftr-350	768	43	u.s	u.s	PROPN
ftr-350	768	44	.	.	PROPN
ftr-350	768	45	sources	source	NOUN
ftr-350	768	46	.	.	PUNCT
ftr-350	769	1	that	that	DET
ftr-350	769	2	part	part	NOUN
ftr-350	769	3	is	be	AUX
ftr-350	769	4	the	the	DET
ftr-350	769	5	amount	amount	NOUN
ftr-350	769	6	attributable	attributable	ADJ
ftr-350	769	7	to	to	ADP
ftr-350	769	8	earnings	earning	NOUN
ftr-350	769	9	of	of	ADP
ftr-350	769	10	the	the	DET
ftr-350	769	11	pension	pension	NOUN
ftr-350	769	12	plan	plan	NOUN
ftr-350	769	13	and	and	CCONJ
ftr-350	769	14	the	the	DET
ftr-350	769	15	employer	employer	NOUN
ftr-350	769	16	contributions	contribution	NOUN
ftr-350	769	17	made	make	VERB
ftr-350	769	18	for	for	ADP
ftr-350	769	19	services	service	NOUN
ftr-350	769	20	performed	perform	VERB
ftr-350	769	21	in	in	ADP
ftr-350	769	22	the	the	DET
ftr-350	769	23	united	united	PROPN
ftr-350	769	24	states	states	PROPN
ftr-350	769	25	.	.	PUNCT
ftr-350	769	26	”	"	PUNCT
ftr-350	769	27	)	)	PUNCT
ftr-350	769	28	;	;	PUNCT
ftr-350	769	29	see	see	VERB
ftr-350	769	30	rev	rev	PROPN
ftr-350	769	31	.	.	PROPN
ftr-350	769	32	proc	proc	PROPN
ftr-350	769	33	.	.	PUNCT
ftr-350	770	1	2004	2004	NUM
ftr-350	770	2	-	-	SYM
ftr-350	770	3	37	37	NUM
ftr-350	770	4	,	,	PUNCT
ftr-350	770	5	2004	2004	NUM
ftr-350	770	6	-	-	SYM
ftr-350	770	7	1	1	NUM
ftr-350	770	8	c.b	c.b	PROPN
ftr-350	770	9	.	.	PROPN
ftr-350	770	10	1099	1099	NUM
ftr-350	770	11	,	,	PUNCT
ftr-350	770	12	providing	provide	VERB
ftr-350	770	13	“	"	PUNCT
ftr-350	770	14	a	a	DET
ftr-350	770	15	method	method	NOUN
ftr-350	770	16	for	for	ADP
ftr-350	770	17	determining	determine	VERB
ftr-350	770	18	the	the	DET
ftr-350	770	19	source	source	NOUN
ftr-350	770	20	of	of	ADP
ftr-350	770	21	a	a	DET
ftr-350	770	22	pension	pension	NOUN
ftr-350	770	23	payment	payment	NOUN
ftr-350	770	24	to	to	ADP
ftr-350	770	25	a	a	DET
ftr-350	770	26	nonresident	nonresident	ADJ
ftr-350	770	27	alien	alien	ADJ
ftr-350	770	28	individual	individual	NOUN
ftr-350	770	29	from	from	ADP
ftr-350	770	30	a	a	DET
ftr-350	770	31	defined	define	VERB
ftr-350	770	32	benefit	benefit	NOUN
ftr-350	770	33	plan	plan	NOUN
ftr-350	770	34	”	"	PUNCT
ftr-350	770	35	involving	involve	VERB
ftr-350	770	36	a	a	DET
ftr-350	770	37	trust	trust	NOUN
ftr-350	770	38	qualified	qualify	VERB
ftr-350	770	39	under	under	ADP
ftr-350	770	40	section	section	NOUN
ftr-350	770	41	401(a	401(a	PROPN
ftr-350	770	42	)	)	PUNCT
ftr-350	770	43	.	.	PUNCT
ftr-350	771	1	the	the	DET
ftr-350	771	2	revenue	revenue	NOUN
ftr-350	771	3	procedure	procedure	NOUN
ftr-350	771	4	provides	provide	VERB
ftr-350	771	5	a	a	DET
ftr-350	771	6	formula	formula	NOUN
ftr-350	771	7	for	for	ADP
ftr-350	771	8	determining	determine	VERB
ftr-350	771	9	“	"	PUNCT
ftr-350	771	10	the	the	DET
ftr-350	771	11	portion	portion	NOUN
ftr-350	771	12	of	of	ADP
ftr-350	771	13	each	each	DET
ftr-350	771	14	payment	payment	NOUN
ftr-350	771	15	that	that	PRON
ftr-350	771	16	is	be	AUX
ftr-350	771	17	deemed	deem	VERB
ftr-350	771	18	to	to	PART
ftr-350	771	19	be	be	AUX
ftr-350	771	20	attributable	attributable	ADJ
ftr-350	771	21	to	to	ADP
ftr-350	771	22	contributions	contribution	NOUN
ftr-350	771	23	for	for	ADP
ftr-350	771	24	services	service	NOUN
ftr-350	771	25	rendered	render	VERB
ftr-350	771	26	outside	outside	ADP
ftr-350	771	27	the	the	DET
ftr-350	771	28	united	united	PROPN
ftr-350	771	29	states	states	PROPN
ftr-350	771	30	,	,	PUNCT
ftr-350	771	31	and	and	CCONJ
ftr-350	771	32	thus	thus	ADV
ftr-350	771	33	treated	treat	VERB
ftr-350	771	34	as	as	ADP
ftr-350	771	35	income	income	NOUN
ftr-350	771	36	from	from	ADP
ftr-350	771	37	sources	source	NOUN
ftr-350	771	38	without	without	ADP
ftr-350	771	39	the	the	DET
ftr-350	771	40	united	united	PROPN
ftr-350	771	41	states	states	PROPN
ftr-350	771	42	.	.	PUNCT
ftr-350	771	43	”	"	PUNCT
ftr-350	772	1	it	it	PRON
ftr-350	772	2	notes	note	VERB
ftr-350	772	3	that	that	SCONJ
ftr-350	772	4	“	"	PUNCT
ftr-350	772	5	the	the	DET
ftr-350	772	6	remainder	remainder	NOUN
ftr-350	772	7	of	of	ADP
ftr-350	772	8	the	the	DET
ftr-350	772	9	payment	payment	NOUN
ftr-350	772	10	,	,	PUNCT
ftr-350	772	11	which	which	PRON
ftr-350	772	12	represents	represent	VERB
ftr-350	772	13	the	the	DET
ftr-350	772	14	sum	sum	NOUN
ftr-350	772	15	of	of	ADP
ftr-350	772	16	deemed	deem	VERB
ftr-350	772	17	contributions	contribution	NOUN
ftr-350	772	18	for	for	ADP
ftr-350	772	19	services	service	NOUN
ftr-350	772	20	rendered	render	VERB
ftr-350	772	21	within	within	ADP
ftr-350	772	22	the	the	DET
ftr-350	772	23	united	united	PROPN
ftr-350	772	24	states	states	PROPN
ftr-350	772	25	plus	plus	CCONJ
ftr-350	772	26	earnings	earning	NOUN
ftr-350	772	27	on	on	ADP
ftr-350	772	28	all	all	DET
ftr-350	772	29	contributions	contribution	NOUN
ftr-350	772	30	,	,	PUNCT
ftr-350	772	31	is	be	AUX
ftr-350	772	32	treated	treat	VERB
ftr-350	772	33	as	as	ADP
ftr-350	772	34	income	income	NOUN
ftr-350	772	35	from	from	ADP
ftr-350	772	36	sources	source	NOUN
ftr-350	772	37	within	within	ADP
ftr-350	772	38	the	the	DET
ftr-350	772	39	united	united	PROPN
ftr-350	772	40	states	states	PROPN
ftr-350	772	41	.	.	PUNCT
ftr-350	772	42	”	"	PUNCT
ftr-350	773	1	i	i	PRON
ftr-350	773	2	d.	d.	PROPN
ftr-350	773	3	at	at	ADP
ftr-350	773	4	§	§	PROPN
ftr-350	773	5	4	4	NUM
ftr-350	773	6	;	;	PUNCT
ftr-350	773	7	see	see	VERB
ftr-350	773	8	also	also	ADV
ftr-350	773	9	bissell	bissell	VERB
ftr-350	773	10	,	,	PUNCT
ftr-350	773	11	t.m	t.m	PROPN
ftr-350	773	12	.	.	PROPN
ftr-350	773	13	portfolio	portfolio	PROPN
ftr-350	773	14	,	,	PUNCT
ftr-350	773	15	supra	supra	PROPN
ftr-350	773	16	note	note	PROPN
ftr-350	773	17	67	67	NUM
ftr-350	773	18	,	,	PUNCT
ftr-350	773	19	at	at	ADP
ftr-350	773	20	a72	a72	NOUN
ftr-350	773	21	,	,	PUNCT
ftr-350	773	22	noting	note	VERB
ftr-350	773	23	that	that	SCONJ
ftr-350	773	24	the	the	DET
ftr-350	773	25	rule	rule	NOUN
ftr-350	773	26	provided	provide	VERB
ftr-350	773	27	may	may	AUX
ftr-350	773	28	not	not	PART
ftr-350	773	29	lead	lead	VERB
ftr-350	773	30	to	to	PART
ftr-350	773	31	correct	correct	VERB
ftr-350	773	32	results	result	NOUN
ftr-350	773	33	“	"	PUNCT
ftr-350	773	34	because	because	SCONJ
ftr-350	773	35	over	over	ADP
ftr-350	773	36	a	a	DET
ftr-350	773	37	30year	30year	NUM
ftr-350	773	38	career	career	NOUN
ftr-350	773	39	an	an	DET
ftr-350	773	40	employee‟s	employee‟s	ADJ
ftr-350	773	41	salary	salary	NOUN
ftr-350	773	42	would	would	AUX
ftr-350	773	43	typically	typically	ADV
ftr-350	773	44	be	be	AUX
ftr-350	773	45	increased	increase	VERB
ftr-350	773	46	each	each	DET
ftr-350	773	47	year	year	NOUN
ftr-350	773	48	,	,	PUNCT
ftr-350	773	49	”	"	PUNCT
ftr-350	773	50	but	but	CCONJ
ftr-350	773	51	concluding	conclude	VERB
ftr-350	773	52	that	that	SCONJ
ftr-350	773	53	“	"	PUNCT
ftr-350	773	54	[	[	X
ftr-350	773	55	t]he	t]he	ADV
ftr-350	773	56	rule	rule	NOUN
ftr-350	773	57	,	,	PUNCT
ftr-350	773	58	nevertheless	nevertheless	ADV
ftr-350	773	59	,	,	PUNCT
ftr-350	773	60	provides	provide	VERB
ftr-350	773	61	for	for	ADP
ftr-350	773	62	administrative	administrative	ADJ
ftr-350	773	63	convenience	convenience	NOUN
ftr-350	773	64	,	,	PUNCT
ftr-350	773	65	2012	2012	NUM
ftr-350	773	66	]	]	PUNCT
ftr-350	773	67	retirement	retirement	NOUN
ftr-350	773	68	distributions	distribution	NOUN
ftr-350	773	69	to	to	ADP
ftr-350	773	70	foreign	foreign	ADJ
ftr-350	773	71	nationals	national	NOUN
ftr-350	773	72	801	801	NUM
ftr-350	773	73	as	as	ADP
ftr-350	773	74	a	a	DET
ftr-350	773	75	result	result	NOUN
ftr-350	773	76	of	of	ADP
ftr-350	773	77	the	the	DET
ftr-350	773	78	discrepancy	discrepancy	NOUN
ftr-350	773	79	,	,	PUNCT
ftr-350	773	80	the	the	DET
ftr-350	773	81	taxpayer	taxpayer	NOUN
ftr-350	773	82	would	would	AUX
ftr-350	773	83	be	be	AUX
ftr-350	773	84	required	require	VERB
ftr-350	773	85	to	to	PART
ftr-350	773	86	file	file	VERB
ftr-350	773	87	a	a	DET
ftr-350	773	88	u.s	u.s	PROPN
ftr-350	773	89	.	.	PROPN
ftr-350	773	90	tax	tax	NOUN
ftr-350	773	91	return	return	NOUN
ftr-350	773	92	on	on	ADP
ftr-350	773	93	form	form	NOUN
ftr-350	773	94	1040nr	1040nr	ADJ
ftr-350	773	95	99	99	NUM
ftr-350	773	96	if	if	SCONJ
ftr-350	773	97	additional	additional	ADJ
ftr-350	773	98	tax	tax	NOUN
ftr-350	773	99	is	be	AUX
ftr-350	773	100	due	due	ADJ
ftr-350	773	101	;	;	PUNCT
ftr-350	773	102	100	100	NUM
ftr-350	773	103	moreover	moreover	ADV
ftr-350	773	104	,	,	PUNCT
ftr-350	773	105	if	if	SCONJ
ftr-350	773	106	withholding	withholding	NOUN
ftr-350	773	107	is	be	AUX
ftr-350	773	108	more	more	ADJ
ftr-350	773	109	than	than	ADP
ftr-350	773	110	the	the	DET
ftr-350	773	111	actual	actual	ADJ
ftr-350	773	112	tax	tax	NOUN
ftr-350	773	113	liability	liability	NOUN
ftr-350	773	114	,	,	PUNCT
ftr-350	773	115	the	the	DET
ftr-350	773	116	taxpayer	taxpayer	NOUN
ftr-350	773	117	would	would	AUX
ftr-350	773	118	need	need	VERB
ftr-350	773	119	to	to	PART
ftr-350	773	120	file	file	VERB
ftr-350	773	121	form	form	NOUN
ftr-350	773	122	1040nr	1040nr	NOUN
ftr-350	773	123	to	to	PART
ftr-350	773	124	claim	claim	VERB
ftr-350	773	125	the	the	DET
ftr-350	773	126	refund	refund	NOUN
ftr-350	773	127	to	to	PART
ftr-350	773	128	which	which	PRON
ftr-350	773	129	he	he	PRON
ftr-350	773	130	is	be	AUX
ftr-350	773	131	entitled	entitle	VERB
ftr-350	773	132	.	.	PUNCT
ftr-350	774	1	yet	yet	CCONJ
ftr-350	774	2	the	the	DET
ftr-350	774	3	nonresident	nonresident	ADJ
ftr-350	774	4	alien	alien	NOUN
ftr-350	774	5	may	may	AUX
ftr-350	774	6	be	be	AUX
ftr-350	774	7	unaware	unaware	ADJ
ftr-350	774	8	of	of	ADP
ftr-350	774	9	any	any	DET
ftr-350	774	10	requirement	requirement	NOUN
ftr-350	774	11	of	of	ADP
ftr-350	774	12	,	,	PUNCT
ftr-350	774	13	or	or	CCONJ
ftr-350	774	14	potential	potential	ADJ
ftr-350	774	15	benefit	benefit	NOUN
ftr-350	774	16	from	from	ADP
ftr-350	774	17	,	,	PUNCT
ftr-350	774	18	filing	file	VERB
ftr-350	774	19	the	the	DET
ftr-350	774	20	form	form	NOUN
ftr-350	774	21	1040nr	1040nr	NOUN
ftr-350	774	22	.	.	PUNCT
ftr-350	775	1	in	in	ADP
ftr-350	775	2	addition	addition	NOUN
ftr-350	775	3	,	,	PUNCT
ftr-350	775	4	a	a	DET
ftr-350	775	5	retiree	retiree	NOUN
ftr-350	775	6	who	who	PRON
ftr-350	775	7	lives	live	VERB
ftr-350	775	8	outside	outside	ADP
ftr-350	775	9	the	the	DET
ftr-350	775	10	united	united	PROPN
ftr-350	775	11	states	states	PROPN
ftr-350	775	12	is	be	AUX
ftr-350	775	13	not	not	PART
ftr-350	775	14	in	in	ADP
ftr-350	775	15	a	a	DET
ftr-350	775	16	good	good	ADJ
ftr-350	775	17	position	position	NOUN
ftr-350	775	18	to	to	PART
ftr-350	775	19	obtain	obtain	VERB
ftr-350	775	20	accurate	accurate	ADJ
ftr-350	775	21	,	,	PUNCT
ftr-350	775	22	reasonably	reasonably	ADV
ftr-350	775	23	priced	price	VERB
ftr-350	775	24	u.s	u.s	PROPN
ftr-350	775	25	.	.	PROPN
ftr-350	775	26	tax	tax	NOUN
ftr-350	775	27	advice	advice	NOUN
ftr-350	775	28	.	.	PUNCT
ftr-350	776	1	the	the	DET
ftr-350	776	2	retiree	retiree	NOUN
ftr-350	776	3	may	may	AUX
ftr-350	776	4	be	be	AUX
ftr-350	776	5	elderly	elderly	ADJ
ftr-350	776	6	(	(	PUNCT
ftr-350	776	7	and	and	CCONJ
ftr-350	776	8	thus	thus	ADV
ftr-350	776	9	less	less	ADV
ftr-350	776	10	likely	likely	ADJ
ftr-350	776	11	to	to	PART
ftr-350	776	12	use	use	VERB
ftr-350	776	13	irs.gov	irs.gov	ADJ
ftr-350	776	14	or	or	CCONJ
ftr-350	776	15	other	other	ADJ
ftr-350	776	16	internet	internet	NOUN
ftr-350	776	17	because	because	SCONJ
ftr-350	776	18	it	it	PRON
ftr-350	776	19	may	may	AUX
ftr-350	776	20	be	be	AUX
ftr-350	776	21	difficult	difficult	ADJ
ftr-350	776	22	to	to	PART
ftr-350	776	23	reconstruct	reconstruct	VERB
ftr-350	776	24	the	the	DET
ftr-350	776	25	employee‟s	employee‟s	ADJ
ftr-350	776	26	annual	annual	ADJ
ftr-350	776	27	salary	salary	NOUN
ftr-350	776	28	information	information	NOUN
ftr-350	776	29	over	over	ADP
ftr-350	776	30	the	the	DET
ftr-350	776	31	course	course	NOUN
ftr-350	776	32	of	of	ADP
ftr-350	776	33	his	his	PRON
ftr-350	776	34	entire	entire	ADJ
ftr-350	776	35	career	career	NOUN
ftr-350	776	36	.	.	PUNCT
ftr-350	776	37	”	"	PUNCT
ftr-350	777	1	i	i	PRON
ftr-350	777	2	d.	d.	PROPN
ftr-350	777	3	99	99	NUM
ftr-350	777	4	.	.	PUNCT
ftr-350	778	1	irs	irs	PROPN
ftr-350	778	2	instructions	instruction	NOUN
ftr-350	778	3	for	for	ADP
ftr-350	778	4	form	form	NOUN
ftr-350	778	5	1040nr	1040nr	ADJ
ftr-350	778	6	state	state	NOUN
ftr-350	778	7	that	that	SCONJ
ftr-350	778	8	the	the	DET
ftr-350	778	9	part	part	NOUN
ftr-350	778	10	of	of	ADP
ftr-350	778	11	the	the	DET
ftr-350	778	12	pension	pension	NOUN
ftr-350	778	13	payment	payment	NOUN
ftr-350	778	14	attributable	attributable	ADJ
ftr-350	778	15	to	to	ADP
ftr-350	778	16	contributions	contribution	NOUN
ftr-350	778	17	in	in	ADP
ftr-350	778	18	respect	respect	NOUN
ftr-350	778	19	of	of	ADP
ftr-350	778	20	services	service	NOUN
ftr-350	778	21	performed	perform	VERB
ftr-350	778	22	in	in	ADP
ftr-350	778	23	the	the	DET
ftr-350	778	24	u.s	u.s	PROPN
ftr-350	778	25	.	.	PROPN
ftr-350	778	26	after	after	ADP
ftr-350	778	27	1986	1986	NUM
ftr-350	778	28	is	be	AUX
ftr-350	778	29	reported	report	VERB
ftr-350	778	30	as	as	ADP
ftr-350	778	31	effectively	effectively	ADV
ftr-350	778	32	connected	connected	ADJ
ftr-350	778	33	income	income	NOUN
ftr-350	778	34	on	on	ADP
ftr-350	778	35	page	page	NOUN
ftr-350	778	36	1	1	NUM
ftr-350	778	37	,	,	PUNCT
ftr-350	778	38	line	line	NOUN
ftr-350	778	39	17	17	NUM
ftr-350	778	40	,	,	PUNCT
ftr-350	778	41	of	of	ADP
ftr-350	778	42	the	the	DET
ftr-350	778	43	form	form	NOUN
ftr-350	778	44	and	and	CCONJ
ftr-350	778	45	that	that	SCONJ
ftr-350	778	46	,	,	PUNCT
ftr-350	778	47	generally	generally	ADV
ftr-350	778	48	,	,	PUNCT
ftr-350	778	49	the	the	DET
ftr-350	778	50	remaining	remain	VERB
ftr-350	778	51	amount	amount	NOUN
ftr-350	778	52	is	be	AUX
ftr-350	778	53	reported	report	VERB
ftr-350	778	54	on	on	ADP
ftr-350	778	55	page	page	NOUN
ftr-350	778	56	4	4	NUM
ftr-350	778	57	,	,	PUNCT
ftr-350	778	58	schedule	schedule	NOUN
ftr-350	778	59	nec	nec	PROPN
ftr-350	778	60	,	,	PUNCT
ftr-350	778	61	line	line	NOUN
ftr-350	778	62	7	7	NUM
ftr-350	778	63	.	.	PUNCT
ftr-350	778	64	instructions	instruction	NOUN
ftr-350	778	65	for	for	ADP
ftr-350	778	66	i.r.s	i.r.s	PROPN
ftr-350	778	67	.	.	PUNCT
ftr-350	779	1	form	form	NOUN
ftr-350	779	2	1040	1040	NUM
ftr-350	779	3	(	(	PUNCT
ftr-350	779	4	2010	2010	NUM
ftr-350	779	5	)	)	PUNCT
ftr-350	779	6	,	,	PUNCT
ftr-350	779	7	at	at	ADP
ftr-350	779	8	pp	pp	ADV
ftr-350	779	9	.	.	PUNCT
ftr-350	780	1	14–15	14–15	NUM
ftr-350	780	2	.	.	PUNCT
ftr-350	781	1	as	as	SCONJ
ftr-350	781	2	noted	note	VERB
ftr-350	781	3	by	by	ADP
ftr-350	781	4	act	act	PROPN
ftr-350	781	5	,	,	PUNCT
ftr-350	781	6	supra	supra	PROPN
ftr-350	781	7	note	note	PROPN
ftr-350	781	8	62	62	NUM
ftr-350	781	9	,	,	PUNCT
ftr-350	781	10	estimated	estimate	VERB
ftr-350	781	11	tax	tax	NOUN
ftr-350	781	12	may	may	AUX
ftr-350	781	13	also	also	ADV
ftr-350	781	14	be	be	AUX
ftr-350	781	15	due	due	ADJ
ftr-350	781	16	.	.	PUNCT
ftr-350	782	1	see	see	VERB
ftr-350	782	2	supra	supra	PROPN
ftr-350	782	3	note	note	PROPN
ftr-350	782	4	97	97	NUM
ftr-350	782	5	.	.	NOUN
ftr-350	782	6	100	100	NUM
ftr-350	782	7	.	.	PUNCT
ftr-350	783	1	reg	reg	NOUN
ftr-350	783	2	.	.	PUNCT
ftr-350	784	1	§	§	PROPN
ftr-350	784	2	1.6012	1.6012	NUM
ftr-350	784	3	-	-	SYM
ftr-350	784	4	1(b)(1)(i	1(b)(1)(i	NUM
ftr-350	784	5	)	)	PUNCT
ftr-350	784	6	(	(	PUNCT
ftr-350	784	7	form	form	NOUN
ftr-350	784	8	1040nr	1040nr	NOUN
ftr-350	784	9	required	require	VERB
ftr-350	784	10	of	of	ADP
ftr-350	784	11	any	any	DET
ftr-350	784	12	nonresident	nonresident	ADJ
ftr-350	784	13	alien	alien	ADJ
ftr-350	784	14	individual	individual	NOUN
ftr-350	784	15	who	who	PRON
ftr-350	784	16	is	be	AUX
ftr-350	784	17	engaged	engage	VERB
ftr-350	784	18	in	in	ADP
ftr-350	784	19	a	a	DET
ftr-350	784	20	u.s	u.s	PROPN
ftr-350	784	21	.	.	PROPN
ftr-350	784	22	trade	trade	NOUN
ftr-350	784	23	or	or	CCONJ
ftr-350	784	24	business	business	NOUN
ftr-350	784	25	during	during	ADP
ftr-350	784	26	the	the	DET
ftr-350	784	27	taxable	taxable	ADJ
ftr-350	784	28	year	year	NOUN
ftr-350	784	29	or	or	CCONJ
ftr-350	784	30	who	who	PRON
ftr-350	784	31	has	have	VERB
ftr-350	784	32	income	income	NOUN
ftr-350	784	33	which	which	PRON
ftr-350	784	34	is	be	AUX
ftr-350	784	35	subject	subject	ADJ
ftr-350	784	36	to	to	ADP
ftr-350	784	37	taxation	taxation	NOUN
ftr-350	784	38	under	under	ADP
ftr-350	784	39	subtitle	subtitle	NOUN
ftr-350	784	40	a	a	PRON
ftr-350	784	41	of	of	ADP
ftr-350	784	42	the	the	DET
ftr-350	784	43	code	code	NOUN
ftr-350	784	44	,	,	PUNCT
ftr-350	784	45	sections	section	NOUN
ftr-350	784	46	1	1	NUM
ftr-350	784	47	through	through	ADP
ftr-350	784	48	1563	1563	NUM
ftr-350	784	49	)	)	PUNCT
ftr-350	784	50	.	.	PUNCT
ftr-350	785	1	there	there	PRON
ftr-350	785	2	is	be	VERB
ftr-350	785	3	an	an	DET
ftr-350	785	4	exception	exception	NOUN
ftr-350	785	5	in	in	ADP
ftr-350	785	6	section	section	NOUN
ftr-350	785	7	1.6012	1.6012	NUM
ftr-350	785	8	-	-	SYM
ftr-350	785	9	1(b)(2)(i	1(b)(2)(i	NUM
ftr-350	785	10	)	)	PUNCT
ftr-350	785	11	for	for	ADP
ftr-350	785	12	cases	case	NOUN
ftr-350	785	13	where	where	SCONJ
ftr-350	785	14	tax	tax	NOUN
ftr-350	785	15	liability	liability	NOUN
ftr-350	785	16	is	be	AUX
ftr-350	785	17	fully	fully	ADV
ftr-350	785	18	satisfied	satisfied	ADJ
ftr-350	785	19	by	by	ADP
ftr-350	785	20	section	section	NOUN
ftr-350	785	21	1441	1441	NUM
ftr-350	785	22	withholding	withholding	NOUN
ftr-350	785	23	,	,	PUNCT
ftr-350	785	24	but	but	CCONJ
ftr-350	785	25	it	it	PRON
ftr-350	785	26	would	would	AUX
ftr-350	785	27	not	not	PART
ftr-350	785	28	apply	apply	VERB
ftr-350	785	29	if	if	SCONJ
ftr-350	785	30	tax	tax	NOUN
ftr-350	785	31	is	be	AUX
ftr-350	785	32	due	due	ADJ
ftr-350	785	33	.	.	PUNCT
ftr-350	786	1	see	see	VERB
ftr-350	786	2	hall	hall	PROPN
ftr-350	786	3	et	et	PROPN
ftr-350	786	4	al	al	PROPN
ftr-350	786	5	.	.	PROPN
ftr-350	786	6	,	,	PUNCT
ftr-350	786	7	supra	supra	PROPN
ftr-350	786	8	note	note	PROPN
ftr-350	786	9	36	36	NUM
ftr-350	786	10	,	,	PUNCT
ftr-350	786	11	at	at	ADP
ftr-350	786	12	a-68	a-68	PROPN
ftr-350	786	13	,	,	PUNCT
ftr-350	786	14	stating	state	VERB
ftr-350	786	15	that	that	SCONJ
ftr-350	786	16	“	"	PUNCT
ftr-350	786	17	if	if	SCONJ
ftr-350	786	18	the	the	DET
ftr-350	786	19	effectively	effectively	ADV
ftr-350	786	20	connected	connected	ADJ
ftr-350	786	21	income	income	NOUN
ftr-350	786	22	is	be	AUX
ftr-350	786	23	subject	subject	ADJ
ftr-350	786	24	to	to	ADP
ftr-350	786	25	substantive	substantive	ADJ
ftr-350	786	26	income	income	NOUN
ftr-350	786	27	tax	tax	NOUN
ftr-350	786	28	at	at	ADP
ftr-350	786	29	a	a	DET
ftr-350	786	30	rate	rate	NOUN
ftr-350	786	31	greater	great	ADJ
ftr-350	786	32	than	than	ADP
ftr-350	786	33	30	30	NUM
ftr-350	786	34	percent	percent	NOUN
ftr-350	786	35	,	,	PUNCT
ftr-350	786	36	it	it	PRON
ftr-350	786	37	is	be	AUX
ftr-350	786	38	contemplated	contemplate	VERB
ftr-350	786	39	that	that	SCONJ
ftr-350	786	40	the	the	DET
ftr-350	786	41	nonresident	nonresident	ADJ
ftr-350	786	42	alien	alien	ADJ
ftr-350	786	43	recipient	recipient	NOUN
ftr-350	786	44	would	would	AUX
ftr-350	786	45	file	file	VERB
ftr-350	786	46	a	a	DET
ftr-350	786	47	form	form	NOUN
ftr-350	786	48	1040nr	1040nr	ADJ
ftr-350	786	49	to	to	PART
ftr-350	786	50	pay	pay	VERB
ftr-350	786	51	the	the	DET
ftr-350	786	52	additional	additional	ADJ
ftr-350	786	53	u.s	u.s	PROPN
ftr-350	786	54	.	.	PROPN
ftr-350	786	55	tax	tax	NOUN
ftr-350	786	56	.	.	PUNCT
ftr-350	786	57	”	"	PUNCT
ftr-350	787	1	even	even	ADV
ftr-350	787	2	if	if	SCONJ
ftr-350	787	3	the	the	DET
ftr-350	787	4	tax	tax	NOUN
ftr-350	787	5	liability	liability	NOUN
ftr-350	787	6	is	be	AUX
ftr-350	787	7	fully	fully	ADV
ftr-350	787	8	satisfied	satisfied	ADJ
ftr-350	787	9	by	by	ADP
ftr-350	787	10	withholding	withhold	VERB
ftr-350	787	11	,	,	PUNCT
ftr-350	787	12	the	the	DET
ftr-350	787	13	exception	exception	NOUN
ftr-350	787	14	from	from	ADP
ftr-350	787	15	return	return	NOUN
ftr-350	787	16	filing	filing	NOUN
ftr-350	787	17	is	be	AUX
ftr-350	787	18	not	not	PART
ftr-350	787	19	available	available	ADJ
ftr-350	787	20	if	if	SCONJ
ftr-350	787	21	the	the	DET
ftr-350	787	22	retiree	retiree	NOUN
ftr-350	787	23	is	be	AUX
ftr-350	787	24	engaged	engage	VERB
ftr-350	787	25	in	in	ADP
ftr-350	787	26	a	a	DET
ftr-350	787	27	u.s	u.s	PROPN
ftr-350	787	28	.	.	PROPN
ftr-350	787	29	trade	trade	NOUN
ftr-350	787	30	or	or	CCONJ
ftr-350	787	31	business	business	NOUN
ftr-350	787	32	at	at	ADP
ftr-350	787	33	any	any	DET
ftr-350	787	34	time	time	NOUN
ftr-350	787	35	during	during	ADP
ftr-350	787	36	the	the	DET
ftr-350	787	37	taxable	taxable	ADJ
ftr-350	787	38	year	year	NOUN
ftr-350	787	39	or	or	CCONJ
ftr-350	787	40	if	if	SCONJ
ftr-350	787	41	he	he	PRON
ftr-350	787	42	has	have	AUX
ftr-350	787	43	income	income	NOUN
ftr-350	787	44	treated	treat	VERB
ftr-350	787	45	as	as	ADP
ftr-350	787	46	effectively	effectively	ADV
ftr-350	787	47	connected	connect	VERB
ftr-350	787	48	under	under	ADP
ftr-350	787	49	section	section	NOUN
ftr-350	787	50	871(c	871(c	PROPN
ftr-350	787	51	)	)	PUNCT
ftr-350	787	52	or	or	CCONJ
ftr-350	787	53	(	(	PUNCT
ftr-350	787	54	d	d	NOUN
ftr-350	787	55	)	)	PUNCT
ftr-350	787	56	or	or	CCONJ
ftr-350	787	57	by	by	ADP
ftr-350	787	58	reason	reason	NOUN
ftr-350	787	59	of	of	ADP
ftr-350	787	60	section	section	NOUN
ftr-350	787	61	897	897	NUM
ftr-350	787	62	.	.	PUNCT
ftr-350	788	1	reg	reg	PROPN
ftr-350	788	2	.	.	PUNCT
ftr-350	789	1	§	§	PROPN
ftr-350	789	2	1,6012	1,6012	PROPN
ftr-350	789	3	-	-	PROPN
ftr-350	789	4	1(b)(2)(i	1(b)(2)(i	NUM
ftr-350	789	5	)	)	PUNCT
ftr-350	789	6	.	.	PUNCT
ftr-350	790	1	it	it	PRON
ftr-350	790	2	is	be	AUX
ftr-350	790	3	not	not	PART
ftr-350	790	4	clear	clear	ADJ
ftr-350	790	5	whether	whether	SCONJ
ftr-350	790	6	the	the	DET
ftr-350	790	7	failure	failure	NOUN
ftr-350	790	8	to	to	PART
ftr-350	790	9	mention	mention	VERB
ftr-350	790	10	income	income	NOUN
ftr-350	790	11	treated	treat	VERB
ftr-350	790	12	as	as	ADP
ftr-350	790	13	effectively	effectively	ADV
ftr-350	790	14	connected	connect	VERB
ftr-350	790	15	income	income	NOUN
ftr-350	790	16	by	by	ADP
ftr-350	790	17	reason	reason	NOUN
ftr-350	790	18	of	of	ADP
ftr-350	790	19	section	section	NOUN
ftr-350	790	20	864(c)(6	864(c)(6	NUM
ftr-350	790	21	)	)	PUNCT
ftr-350	790	22	was	be	AUX
ftr-350	790	23	intentional	intentional	ADJ
ftr-350	790	24	.	.	PUNCT
ftr-350	791	1	see	see	VERB
ftr-350	791	2	singer	singer	NOUN
ftr-350	791	3	letter	letter	NOUN
ftr-350	791	4	,	,	PUNCT
ftr-350	791	5	supra	supra	PROPN
ftr-350	791	6	note	note	NOUN
ftr-350	791	7	1	1	NUM
ftr-350	791	8	,	,	PUNCT
ftr-350	791	9	concluding	conclude	VERB
ftr-350	791	10	that	that	SCONJ
ftr-350	791	11	“	"	PUNCT
ftr-350	791	12	[	[	X
ftr-350	791	13	r]etirees	r]etiree	NOUN
ftr-350	791	14	receiving	receive	VERB
ftr-350	791	15	payment	payment	NOUN
ftr-350	791	16	,	,	PUNCT
ftr-350	791	17	from	from	ADP
ftr-350	791	18	defined	define	VERB
ftr-350	791	19	contribution	contribution	NOUN
ftr-350	791	20	plans	plan	NOUN
ftr-350	791	21	have	have	VERB
ftr-350	791	22	[	[	X
ftr-350	791	23	effectively	effectively	ADV
ftr-350	791	24	connected	connected	ADJ
ftr-350	791	25	income	income	NOUN
ftr-350	791	26	]	]	PUNCT
ftr-350	791	27	which	which	PRON
ftr-350	791	28	results	result	VERB
ftr-350	791	29	in	in	ADP
ftr-350	791	30	a	a	DET
ftr-350	791	31	tax	tax	NOUN
ftr-350	791	32	return	return	NOUN
ftr-350	791	33	requirement	requirement	NOUN
ftr-350	791	34	even	even	ADV
ftr-350	791	35	if	if	SCONJ
ftr-350	791	36	the	the	DET
ftr-350	791	37	income	income	NOUN
ftr-350	791	38	is	be	AUX
ftr-350	791	39	treaty	treaty	NOUN
ftr-350	791	40	–	–	PUNCT
ftr-350	791	41	exempt	exempt	ADJ
ftr-350	791	42	.	.	PUNCT
ftr-350	791	43	”	"	PUNCT
ftr-350	792	1	the	the	DET
ftr-350	792	2	2010	2010	NUM
ftr-350	792	3	instructions	instruction	NOUN
ftr-350	792	4	for	for	ADP
ftr-350	792	5	form	form	NOUN
ftr-350	792	6	1040nr	1040nr	NOUN
ftr-350	792	7	,	,	PUNCT
ftr-350	792	8	at	at	ADP
ftr-350	792	9	3	3	NUM
ftr-350	792	10	,	,	PUNCT
ftr-350	792	11	simply	simply	ADV
ftr-350	792	12	state	state	VERB
ftr-350	792	13	that	that	SCONJ
ftr-350	792	14	a	a	DET
ftr-350	792	15	nonresident	nonresident	ADJ
ftr-350	792	16	alien	alien	NOUN
ftr-350	792	17	is	be	AUX
ftr-350	792	18	required	require	VERB
ftr-350	792	19	to	to	PART
ftr-350	792	20	file	file	VERB
ftr-350	792	21	if	if	SCONJ
ftr-350	792	22	either	either	CCONJ
ftr-350	792	23	“	"	PUNCT
ftr-350	792	24	you	you	PRON
ftr-350	792	25	were	be	AUX
ftr-350	792	26	.	.	PUNCT
ftr-350	792	27	.	.	PUNCT
ftr-350	792	28	.	.	PUNCT
ftr-350	793	1	engaged	engage	VERB
ftr-350	793	2	in	in	ADP
ftr-350	793	3	a	a	DET
ftr-350	793	4	trade	trade	NOUN
ftr-350	793	5	or	or	CCONJ
ftr-350	793	6	business	business	NOUN
ftr-350	793	7	in	in	ADP
ftr-350	793	8	the	the	DET
ftr-350	793	9	united	united	PROPN
ftr-350	793	10	states	states	PROPN
ftr-350	793	11	during	during	ADP
ftr-350	793	12	2010	2010	NUM
ftr-350	793	13	”	"	PUNCT
ftr-350	793	14	or	or	CCONJ
ftr-350	793	15	,	,	PUNCT
ftr-350	793	16	if	if	SCONJ
ftr-350	793	17	not	not	PART
ftr-350	793	18	,	,	PUNCT
ftr-350	793	19	“	"	PUNCT
ftr-350	793	20	you	you	PRON
ftr-350	793	21	received	receive	VERB
ftr-350	793	22	income	income	NOUN
ftr-350	793	23	from	from	ADP
ftr-350	793	24	u.s	u.s	PROPN
ftr-350	793	25	.	.	PROPN
ftr-350	793	26	sources	source	NOUN
ftr-350	793	27	that	that	PRON
ftr-350	793	28	is	be	AUX
ftr-350	793	29	reportable	reportable	ADJ
ftr-350	793	30	on	on	ADP
ftr-350	793	31	schedule	schedule	NOUN
ftr-350	793	32	nec	nec	PROPN
ftr-350	793	33	,	,	PUNCT
ftr-350	793	34	lines	line	VERB
ftr-350	793	35	1	1	NUM
ftr-350	793	36	through	through	ADP
ftr-350	793	37	12	12	NUM
ftr-350	793	38	[	[	X
ftr-350	793	39	and	and	CCONJ
ftr-350	793	40	n]ot	n]ot	DET
ftr-350	793	41	all	all	PRON
ftr-350	793	42	of	of	ADP
ftr-350	793	43	the	the	DET
ftr-350	793	44	u.s	u.s	PROPN
ftr-350	793	45	.	.	PROPN
ftr-350	793	46	tax	tax	NOUN
ftr-350	793	47	that	that	PRON
ftr-350	793	48	you	you	PRON
ftr-350	793	49	owe	owe	VERB
ftr-350	793	50	was	be	AUX
ftr-350	793	51	withheld	withhold	VERB
ftr-350	793	52	from	from	ADP
ftr-350	793	53	that	that	DET
ftr-350	793	54	income	income	NOUN
ftr-350	793	55	.	.	PUNCT
ftr-350	793	56	”	"	PUNCT
ftr-350	794	1	the	the	DET
ftr-350	794	2	items	item	NOUN
ftr-350	794	3	reportable	reportable	VERB
ftr-350	794	4	on	on	ADP
ftr-350	794	5	schedule	schedule	NOUN
ftr-350	794	6	nec	nec	PROPN
ftr-350	794	7	are	be	AUX
ftr-350	794	8	items	item	NOUN
ftr-350	794	9	of	of	ADP
ftr-350	794	10	income	income	NOUN
ftr-350	794	11	not	not	PART
ftr-350	794	12	effectively	effectively	ADV
ftr-350	794	13	connected	connect	VERB
ftr-350	794	14	with	with	ADP
ftr-350	794	15	a	a	DET
ftr-350	794	16	u.s	u.s	PROPN
ftr-350	794	17	.	.	PROPN
ftr-350	794	18	business	business	NOUN
ftr-350	794	19	.	.	PUNCT
ftr-350	795	1	see	see	VERB
ftr-350	795	2	bissell	bissell	PROPN
ftr-350	795	3	,	,	PUNCT
ftr-350	795	4	t.m	t.m	PROPN
ftr-350	795	5	.	.	PROPN
ftr-350	795	6	portfolio	portfolio	PROPN
ftr-350	795	7	,	,	PUNCT
ftr-350	795	8	supra	supra	PROPN
ftr-350	795	9	note	note	PROPN
ftr-350	795	10	67	67	NUM
ftr-350	795	11	,	,	PUNCT
ftr-350	795	12	at	at	ADP
ftr-350	795	13	a49–50	a49–50	PROPN
ftr-350	795	14	,	,	PUNCT
ftr-350	795	15	suggesting	suggest	VERB
ftr-350	795	16	that	that	SCONJ
ftr-350	795	17	if	if	SCONJ
ftr-350	795	18	any	any	DET
ftr-350	795	19	tax	tax	NOUN
ftr-350	795	20	has	have	AUX
ftr-350	795	21	not	not	PART
ftr-350	795	22	been	be	AUX
ftr-350	795	23	fully	fully	ADV
ftr-350	795	24	paid	pay	VERB
ftr-350	795	25	by	by	ADP
ftr-350	795	26	withholding	withhold	VERB
ftr-350	795	27	then	then	ADV
ftr-350	795	28	a	a	DET
ftr-350	795	29	tax	tax	NOUN
ftr-350	795	30	return	return	NOUN
ftr-350	795	31	is	be	AUX
ftr-350	795	32	required	require	VERB
ftr-350	795	33	,	,	PUNCT
ftr-350	795	34	but	but	CCONJ
ftr-350	795	35	if	if	SCONJ
ftr-350	795	36	not	not	PART
ftr-350	795	37	,	,	PUNCT
ftr-350	795	38	then	then	ADV
ftr-350	795	39	“	"	PUNCT
ftr-350	795	40	the	the	DET
ftr-350	795	41	regulations	regulation	NOUN
ftr-350	795	42	and	and	CCONJ
ftr-350	795	43	the	the	DET
ftr-350	795	44	instructions	instruction	NOUN
ftr-350	795	45	imply	imply	VERB
ftr-350	795	46	that	that	SCONJ
ftr-350	795	47	”	"	PUNCT
ftr-350	795	48	no	no	DET
ftr-350	795	49	return	return	NOUN
ftr-350	795	50	is	be	AUX
ftr-350	795	51	required	require	VERB
ftr-350	795	52	.	.	PUNCT
ftr-350	796	1	bissell	bissell	PROPN
ftr-350	796	2	further	further	ADJ
ftr-350	796	3	points	point	VERB
ftr-350	796	4	out	out	ADP
ftr-350	796	5	that	that	SCONJ
ftr-350	796	6	“	"	PUNCT
ftr-350	796	7	if	if	SCONJ
ftr-350	796	8	no	no	DET
ftr-350	796	9	actual	actual	ADJ
ftr-350	796	10	tax	tax	NOUN
ftr-350	796	11	were	be	AUX
ftr-350	796	12	due	due	ADJ
ftr-350	796	13	and	and	CCONJ
ftr-350	796	14	the	the	DET
ftr-350	796	15	irs	irs	PROPN
ftr-350	796	16	took	take	VERB
ftr-350	796	17	that	that	DET
ftr-350	796	18	position	position	NOUN
ftr-350	796	19	that	that	SCONJ
ftr-350	796	20	this	this	DET
ftr-350	796	21	type	type	NOUN
ftr-350	796	22	of	of	ADP
ftr-350	796	23	income	income	NOUN
ftr-350	796	24	required	require	VERB
ftr-350	796	25	the	the	DET
ftr-350	796	26	filing	filing	NOUN
ftr-350	796	27	of	of	ADP
ftr-350	796	28	a	a	DET
ftr-350	796	29	return	return	NOUN
ftr-350	796	30	,	,	PUNCT
ftr-350	796	31	there	there	PRON
ftr-350	796	32	is	be	VERB
ftr-350	796	33	no	no	DET
ftr-350	796	34	civil	civil	ADJ
ftr-350	796	35	penalty	penalty	NOUN
ftr-350	796	36	on	on	ADP
ftr-350	796	37	the	the	DET
ftr-350	796	38	income	income	NOUN
ftr-350	796	39	recipient	recipient	NOUN
ftr-350	796	40	.	.	PUNCT
ftr-350	796	41	”	"	PUNCT
ftr-350	797	1	i	i	PRON
ftr-350	797	2	d.	d.	VERB
ftr-350	797	3	at	at	ADP
ftr-350	797	4	a-50	a-50	ADJ
ftr-350	797	5	.	.	PUNCT
ftr-350	798	1	see	see	VERB
ftr-350	798	2	i.r.c	i.r.c	NOUN
ftr-350	798	3	.	.	PUNCT
ftr-350	799	1	§	§	PROPN
ftr-350	799	2	6651(a	6651(a	NUM
ftr-350	799	3	)	)	PUNCT
ftr-350	799	4	.	.	PUNCT
ftr-350	800	1	802	802	NUM
ftr-350	800	2	florida	florida	PROPN
ftr-350	800	3	tax	tax	NOUN
ftr-350	800	4	review	review	NOUN
ftr-350	800	5	[	[	X
ftr-350	800	6	vol	vol	NOUN
ftr-350	800	7	.	.	PUNCT
ftr-350	801	1	11:10	11:10	NUM
ftr-350	801	2	sources	source	NOUN
ftr-350	801	3	)	)	PUNCT
ftr-350	801	4	101	101	NUM
ftr-350	801	5	and	and	CCONJ
ftr-350	801	6	may	may	AUX
ftr-350	801	7	not	not	PART
ftr-350	801	8	be	be	AUX
ftr-350	801	9	financially	financially	ADV
ftr-350	801	10	sophisticated	sophisticated	ADJ
ftr-350	801	11	.	.	PUNCT
ftr-350	802	1	there	there	PRON
ftr-350	802	2	is	be	VERB
ftr-350	802	3	no	no	DET
ftr-350	802	4	commercial	commercial	ADJ
ftr-350	802	5	software	software	NOUN
ftr-350	802	6	such	such	ADJ
ftr-350	802	7	as	as	ADP
ftr-350	802	8	turbotax	turbotax	NOUN
ftr-350	802	9	that	that	PRON
ftr-350	802	10	could	could	AUX
ftr-350	802	11	be	be	AUX
ftr-350	802	12	used	use	VERB
ftr-350	802	13	by	by	ADP
ftr-350	802	14	the	the	DET
ftr-350	802	15	retiree	retiree	NOUN
ftr-350	802	16	to	to	PART
ftr-350	802	17	complete	complete	VERB
ftr-350	802	18	a	a	DET
ftr-350	802	19	form	form	NOUN
ftr-350	802	20	1040nr	1040nr	NOUN
ftr-350	802	21	.	.	PUNCT
ftr-350	803	1	102	102	NUM
ftr-350	803	2	there	there	PRON
ftr-350	803	3	is	be	VERB
ftr-350	803	4	little	little	ADJ
ftr-350	803	5	walk	walk	NOUN
ftr-350	803	6	-	-	PUNCT
ftr-350	803	7	in	in	ADP
ftr-350	803	8	help	help	NOUN
ftr-350	803	9	from	from	ADP
ftr-350	803	10	the	the	DET
ftr-350	803	11	irs	irs	PROPN
ftr-350	803	12	in	in	ADP
ftr-350	803	13	foreign	foreign	ADJ
ftr-350	803	14	countries	country	NOUN
ftr-350	803	15	,	,	PUNCT
ftr-350	803	16	103	103	NUM
ftr-350	803	17	and	and	CCONJ
ftr-350	803	18	limited	limited	ADJ
ftr-350	803	19	access	access	NOUN
ftr-350	803	20	to	to	ADP
ftr-350	803	21	tax	tax	NOUN
ftr-350	803	22	return	return	NOUN
ftr-350	803	23	preparers	preparer	NOUN
ftr-350	803	24	with	with	ADP
ftr-350	803	25	sufficient	sufficient	ADJ
ftr-350	803	26	familiarity	familiarity	NOUN
ftr-350	803	27	with	with	ADP
ftr-350	803	28	u.s	u.s	PROPN
ftr-350	803	29	.	.	PROPN
ftr-350	803	30	tax	tax	NOUN
ftr-350	803	31	issues	issue	NOUN
ftr-350	803	32	to	to	PART
ftr-350	803	33	prepare	prepare	VERB
ftr-350	803	34	the	the	DET
ftr-350	803	35	form	form	NOUN
ftr-350	803	36	1040nr	1040nr	NOUN
ftr-350	803	37	accurately	accurately	ADV
ftr-350	803	38	.	.	PUNCT
ftr-350	804	1	104	104	NUM
ftr-350	805	1	moreover	moreover	ADV
ftr-350	805	2	,	,	PUNCT
ftr-350	805	3	the	the	DET
ftr-350	805	4	plan	plan	NOUN
ftr-350	805	5	administrator	administrator	NOUN
ftr-350	805	6	may	may	AUX
ftr-350	805	7	not	not	PART
ftr-350	805	8	have	have	AUX
ftr-350	805	9	provided	provide	VERB
ftr-350	805	10	the	the	DET
ftr-350	805	11	retiree	retiree	NOUN
ftr-350	805	12	with	with	ADP
ftr-350	805	13	information	information	NOUN
ftr-350	805	14	about	about	ADP
ftr-350	805	15	the	the	DET
ftr-350	805	16	composition	composition	NOUN
ftr-350	805	17	of	of	ADP
ftr-350	805	18	the	the	DET
ftr-350	805	19	distribution	distribution	NOUN
ftr-350	805	20	that	that	PRON
ftr-350	805	21	would	would	AUX
ftr-350	805	22	be	be	AUX
ftr-350	805	23	required	require	VERB
ftr-350	805	24	for	for	ADP
ftr-350	805	25	an	an	DET
ftr-350	805	26	accurate	accurate	ADJ
ftr-350	805	27	determination	determination	NOUN
ftr-350	805	28	on	on	ADP
ftr-350	805	29	the	the	DET
ftr-350	805	30	form	form	NOUN
ftr-350	805	31	1040nr	1040nr	NOUN
ftr-350	805	32	.	.	PUNCT
ftr-350	806	1	105	105	NUM
ftr-350	806	2	the	the	DET
ftr-350	806	3	retiree	retiree	NOUN
ftr-350	806	4	101	101	NUM
ftr-350	806	5	.	.	PUNCT
ftr-350	807	1	see	see	VERB
ftr-350	807	2	treasury	treasury	PROPN
ftr-350	807	3	inspector	inspector	NOUN
ftr-350	807	4	general	general	NOUN
ftr-350	807	5	for	for	ADP
ftr-350	807	6	tax	tax	NOUN
ftr-350	807	7	administration	administration	NOUN
ftr-350	807	8	,	,	PUNCT
ftr-350	807	9	memorandum	memorandum	NOUN
ftr-350	807	10	for	for	ADP
ftr-350	807	11	commissioner	commissioner	NOUN
ftr-350	807	12	,	,	PUNCT
ftr-350	807	13	wage	wage	NOUN
ftr-350	807	14	and	and	CCONJ
ftr-350	807	15	investment	investment	NOUN
ftr-350	807	16	division	division	NOUN
ftr-350	807	17	,	,	PUNCT
ftr-350	807	18	reference	reference	NOUN
ftr-350	807	19	number	number	NOUN
ftr-350	807	20	2009	2009	NUM
ftr-350	807	21	-	-	SYM
ftr-350	807	22	30	30	NUM
ftr-350	807	23	-	-	PUNCT
ftr-350	807	24	076	076	NUM
ftr-350	807	25	,	,	PUNCT
ftr-350	807	26	may	may	AUX
ftr-350	807	27	28	28	NUM
ftr-350	807	28	,	,	PUNCT
ftr-350	807	29	2009	2009	NUM
ftr-350	807	30	,	,	PUNCT
ftr-350	807	31	at	at	ADP
ftr-350	807	32	2009	2009	NUM
ftr-350	807	33	tnt	tnt	PROPN
ftr-350	807	34	113	113	NUM
ftr-350	807	35	-	-	SYM
ftr-350	807	36	37	37	NUM
ftr-350	807	37	,	,	PUNCT
ftr-350	807	38	noting	note	VERB
ftr-350	807	39	that	that	SCONJ
ftr-350	807	40	a	a	DET
ftr-350	807	41	2008	2008	NUM
ftr-350	807	42	gallop	gallop	NOUN
ftr-350	807	43	organization	organization	NOUN
ftr-350	807	44	survey	survey	NOUN
ftr-350	807	45	indicated	indicate	VERB
ftr-350	807	46	that	that	SCONJ
ftr-350	807	47	“	"	PUNCT
ftr-350	807	48	more	more	ADJ
ftr-350	807	49	than	than	ADP
ftr-350	807	50	half	half	NOUN
ftr-350	807	51	of	of	ADP
ftr-350	807	52	all	all	DET
ftr-350	807	53	americans	americans	PROPN
ftr-350	807	54	have	have	AUX
ftr-350	807	55	visited	visit	VERB
ftr-350	807	56	a	a	DET
ftr-350	807	57	government	government	NOUN
ftr-350	807	58	web	web	NOUN
ftr-350	807	59	site	site	NOUN
ftr-350	807	60	”	"	PUNCT
ftr-350	807	61	but	but	CCONJ
ftr-350	807	62	that	that	SCONJ
ftr-350	807	63	“	"	PUNCT
ftr-350	807	64	those	those	DET
ftr-350	807	65	americans	americans	PROPN
ftr-350	807	66	aged	age	VERB
ftr-350	807	67	65	65	NUM
ftr-350	807	68	or	or	CCONJ
ftr-350	807	69	older	old	ADJ
ftr-350	807	70	comprised	comprise	VERB
ftr-350	807	71	the	the	DET
ftr-350	807	72	smallest	small	ADJ
ftr-350	807	73	group	group	NOUN
ftr-350	807	74	of	of	ADP
ftr-350	807	75	internet	internet	NOUN
ftr-350	807	76	users	user	NOUN
ftr-350	807	77	.	.	PUNCT
ftr-350	807	78	”	"	PUNCT
ftr-350	808	1	the	the	DET
ftr-350	808	2	memorandum	memorandum	NOUN
ftr-350	808	3	concluded	conclude	VERB
ftr-350	808	4	that	that	SCONJ
ftr-350	808	5	“	"	PUNCT
ftr-350	808	6	it	it	PRON
ftr-350	808	7	is	be	AUX
ftr-350	808	8	likely	likely	ADJ
ftr-350	808	9	that	that	SCONJ
ftr-350	808	10	taxpayers	taxpayer	NOUN
ftr-350	808	11	aged	age	VERB
ftr-350	808	12	65	65	NUM
ftr-350	808	13	or	or	CCONJ
ftr-350	808	14	older	old	ADJ
ftr-350	808	15	are	be	AUX
ftr-350	808	16	not	not	PART
ftr-350	808	17	utilizing	utilize	VERB
ftr-350	808	18	irs.gov	irs.gov	NOUN
ftr-350	808	19	.	.	PUNCT
ftr-350	808	20	”	"	PUNCT
ftr-350	809	1	i	i	PRON
ftr-350	809	2	d.	d.	PROPN
ftr-350	809	3	102	102	NUM
ftr-350	809	4	.	.	PUNCT
ftr-350	810	1	the	the	DET
ftr-350	810	2	gao	gao	PROPN
ftr-350	810	3	notes	note	NOUN
ftr-350	810	4	in	in	ADP
ftr-350	810	5	a	a	DET
ftr-350	810	6	recent	recent	ADJ
ftr-350	810	7	report	report	NOUN
ftr-350	810	8	that	that	SCONJ
ftr-350	810	9	“	"	PUNCT
ftr-350	810	10	irs	irs	PROPN
ftr-350	810	11	does	do	AUX
ftr-350	810	12	not	not	PART
ftr-350	810	13	engage	engage	VERB
ftr-350	810	14	in	in	ADP
ftr-350	810	15	outreach	outreach	NOUN
ftr-350	810	16	to	to	ADP
ftr-350	810	17	tax	tax	NOUN
ftr-350	810	18	software	software	NOUN
ftr-350	810	19	providers	provider	NOUN
ftr-350	810	20	on	on	ADP
ftr-350	810	21	nonresident	nonresident	ADJ
ftr-350	810	22	alien	alien	ADJ
ftr-350	810	23	tax	tax	NOUN
ftr-350	810	24	issues	issue	NOUN
ftr-350	810	25	,	,	PUNCT
ftr-350	810	26	primarily	primarily	ADV
ftr-350	810	27	because	because	SCONJ
ftr-350	810	28	form	form	NOUN
ftr-350	810	29	1040nr	1040nr	NOUN
ftr-350	810	30	currently	currently	ADV
ftr-350	810	31	can	can	AUX
ftr-350	810	32	not	not	PART
ftr-350	810	33	be	be	AUX
ftr-350	810	34	filed	file	VERB
ftr-350	810	35	electronically	electronically	ADV
ftr-350	810	36	.	.	PUNCT
ftr-350	810	37	.	.	PUNCT
ftr-350	810	38	.	.	PUNCT
ftr-350	810	39	.	.	PUNCT
ftr-350	810	40	”	"	PUNCT
ftr-350	811	1	the	the	DET
ftr-350	811	2	form	form	NOUN
ftr-350	811	3	1040nr	1040nr	ADJ
ftr-350	811	4	“	"	PUNCT
ftr-350	811	5	contains	contain	VERB
ftr-350	811	6	fields	field	NOUN
ftr-350	811	7	that	that	PRON
ftr-350	811	8	can	can	AUX
ftr-350	811	9	not	not	PART
ftr-350	811	10	easily	easily	ADV
ftr-350	811	11	be	be	AUX
ftr-350	811	12	transcribed	transcribe	VERB
ftr-350	811	13	into	into	ADP
ftr-350	811	14	an	an	DET
ftr-350	811	15	electronic	electronic	ADJ
ftr-350	811	16	format	format	NOUN
ftr-350	811	17	,	,	PUNCT
ftr-350	811	18	”	"	PUNCT
ftr-350	811	19	although	although	SCONJ
ftr-350	811	20	irs	irs	PROPN
ftr-350	811	21	“	"	PUNCT
ftr-350	811	22	redesigned	redesign	VERB
ftr-350	811	23	form	form	NOUN
ftr-350	811	24	1040nr	1040nr	NOUN
ftr-350	811	25	for	for	ADP
ftr-350	811	26	tax	tax	NOUN
ftr-350	811	27	year	year	NOUN
ftr-350	811	28	2009	2009	NUM
ftr-350	811	29	,	,	PUNCT
ftr-350	811	30	in	in	ADP
ftr-350	811	31	part	part	NOUN
ftr-350	811	32	to	to	PART
ftr-350	811	33	address	address	VERB
ftr-350	811	34	this	this	DET
ftr-350	811	35	problem	problem	NOUN
ftr-350	811	36	.	.	PUNCT
ftr-350	811	37	”	"	PUNCT
ftr-350	812	1	the	the	DET
ftr-350	812	2	irs	irs	PROPN
ftr-350	812	3	“	"	PUNCT
ftr-350	812	4	does	do	AUX
ftr-350	812	5	not	not	PART
ftr-350	812	6	plan	plan	VERB
ftr-350	812	7	to	to	PART
ftr-350	812	8	accommodate	accommodate	VERB
ftr-350	812	9	electronic	electronic	ADJ
ftr-350	812	10	filing	filing	NOUN
ftr-350	812	11	of	of	ADP
ftr-350	812	12	the	the	DET
ftr-350	812	13	form	form	NOUN
ftr-350	812	14	until	until	ADP
ftr-350	812	15	at	at	ADP
ftr-350	812	16	least	least	ADJ
ftr-350	812	17	2014	2014	NUM
ftr-350	812	18	.	.	PUNCT
ftr-350	812	19	”	"	PUNCT
ftr-350	813	1	united	united	PROPN
ftr-350	813	2	states	states	PROPN
ftr-350	813	3	government	government	NOUN
ftr-350	813	4	accountability	accountability	NOUN
ftr-350	813	5	office	office	NOUN
ftr-350	813	6	,	,	PUNCT
ftr-350	813	7	irs	irs	PROPN
ftr-350	813	8	may	may	AUX
ftr-350	813	9	be	be	AUX
ftr-350	813	10	able	able	ADJ
ftr-350	813	11	to	to	PART
ftr-350	813	12	improve	improve	VERB
ftr-350	813	13	compliance	compliance	NOUN
ftr-350	813	14	for	for	ADP
ftr-350	813	15	nonresident	nonresident	ADJ
ftr-350	813	16	aliens	alien	NOUN
ftr-350	813	17	and	and	CCONJ
ftr-350	813	18	updating	update	VERB
ftr-350	813	19	requirements	requirement	NOUN
ftr-350	813	20	could	could	AUX
ftr-350	813	21	reduce	reduce	VERB
ftr-350	813	22	their	their	PRON
ftr-350	813	23	compliance	compliance	NOUN
ftr-350	813	24	burden	burden	NOUN
ftr-350	813	25	,	,	PUNCT
ftr-350	813	26	report	report	VERB
ftr-350	813	27	to	to	ADP
ftr-350	813	28	the	the	DET
ftr-350	813	29	chairman	chairman	NOUN
ftr-350	813	30	,	,	PUNCT
ftr-350	813	31	subcommittee	subcommittee	NOUN
ftr-350	813	32	on	on	ADP
ftr-350	813	33	select	select	ADJ
ftr-350	813	34	revenue	revenue	NOUN
ftr-350	813	35	measures	measure	NOUN
ftr-350	813	36	,	,	PUNCT
ftr-350	813	37	committee	committee	NOUN
ftr-350	813	38	on	on	ADP
ftr-350	813	39	ways	way	NOUN
ftr-350	813	40	&	&	CCONJ
ftr-350	813	41	means	mean	NOUN
ftr-350	813	42	,	,	PUNCT
ftr-350	813	43	april	april	PROPN
ftr-350	813	44	2010	2010	NUM
ftr-350	813	45	,	,	PUNCT
ftr-350	813	46	at	at	ADP
ftr-350	813	47	2010	2010	NUM
ftr-350	813	48	tnt	tnt	PROPN
ftr-350	813	49	94	94	NUM
ftr-350	813	50	-	-	SYM
ftr-350	813	51	56	56	NUM
ftr-350	813	52	[	[	X
ftr-350	813	53	“	"	PUNCT
ftr-350	813	54	hereinafter	hereinafter	NOUN
ftr-350	813	55	gao	gao	PROPN
ftr-350	813	56	report	report	PROPN
ftr-350	813	57	”	"	PUNCT
ftr-350	813	58	]	]	PUNCT
ftr-350	813	59	.	.	PUNCT
ftr-350	814	1	103	103	NUM
ftr-350	814	2	.	.	PUNCT
ftr-350	815	1	the	the	DET
ftr-350	815	2	gao	gao	PROPN
ftr-350	815	3	notes	note	NOUN
ftr-350	815	4	,	,	PUNCT
ftr-350	815	5	in	in	ADP
ftr-350	815	6	a	a	DET
ftr-350	815	7	recent	recent	ADJ
ftr-350	815	8	report	report	NOUN
ftr-350	815	9	,	,	PUNCT
ftr-350	815	10	that	that	SCONJ
ftr-350	815	11	“	"	PUNCT
ftr-350	815	12	irs	irs	PROPN
ftr-350	815	13	employees	employee	NOUN
ftr-350	815	14	at	at	ADP
ftr-350	815	15	foreign	foreign	ADJ
ftr-350	815	16	posts	post	NOUN
ftr-350	815	17	are	be	AUX
ftr-350	815	18	available	available	ADJ
ftr-350	815	19	to	to	PART
ftr-350	815	20	provide	provide	VERB
ftr-350	815	21	guidance	guidance	NOUN
ftr-350	815	22	to	to	ADP
ftr-350	815	23	nonresidents	nonresident	NOUN
ftr-350	815	24	,	,	PUNCT
ftr-350	815	25	although	although	SCONJ
ftr-350	815	26	these	these	DET
ftr-350	815	27	posts	post	NOUN
ftr-350	815	28	generally	generally	ADV
ftr-350	815	29	are	be	AUX
ftr-350	815	30	staffed	staff	VERB
ftr-350	815	31	by	by	ADP
ftr-350	815	32	few	few	ADJ
ftr-350	815	33	employees	employee	NOUN
ftr-350	815	34	,	,	PUNCT
ftr-350	815	35	making	make	VERB
ftr-350	815	36	outreach	outreach	NOUN
ftr-350	815	37	difficult	difficult	ADJ
ftr-350	815	38	.	.	PUNCT
ftr-350	815	39	”	"	PUNCT
ftr-350	816	1	gao	gao	PROPN
ftr-350	816	2	report	report	PROPN
ftr-350	816	3	,	,	PUNCT
ftr-350	816	4	supra	supra	PROPN
ftr-350	816	5	note	note	VERB
ftr-350	816	6	102	102	NUM
ftr-350	816	7	.	.	PUNCT
ftr-350	816	8	publication	publication	NOUN
ftr-350	816	9	901	901	NUM
ftr-350	816	10	,	,	PUNCT
ftr-350	816	11	supra	supra	PROPN
ftr-350	816	12	note	note	NOUN
ftr-350	816	13	68	68	NUM
ftr-350	816	14	,	,	PUNCT
ftr-350	816	15	notes	note	VERB
ftr-350	816	16	that	that	SCONJ
ftr-350	816	17	taxpayer	taxpayer	NOUN
ftr-350	816	18	assistance	assistance	NOUN
ftr-350	816	19	is	be	AUX
ftr-350	816	20	available	available	ADJ
ftr-350	816	21	in	in	ADP
ftr-350	816	22	beijing	beijing	PROPN
ftr-350	816	23	,	,	PUNCT
ftr-350	816	24	frankfurt	frankfurt	PROPN
ftr-350	816	25	,	,	PUNCT
ftr-350	816	26	london	london	PROPN
ftr-350	816	27	or	or	CCONJ
ftr-350	816	28	paris	paris	PROPN
ftr-350	816	29	;	;	PUNCT
ftr-350	816	30	it	it	PRON
ftr-350	816	31	also	also	ADV
ftr-350	816	32	provides	provide	VERB
ftr-350	816	33	a	a	DET
ftr-350	816	34	telephone	telephone	NOUN
ftr-350	816	35	number	number	NOUN
ftr-350	816	36	for	for	ADP
ftr-350	816	37	use	use	NOUN
ftr-350	816	38	by	by	ADP
ftr-350	816	39	those	those	PRON
ftr-350	816	40	outside	outside	ADP
ftr-350	816	41	the	the	DET
ftr-350	816	42	u.s	u.s	PROPN
ftr-350	816	43	.	.	PROPN
ftr-350	816	44	,	,	PUNCT
ftr-350	816	45	but	but	CCONJ
ftr-350	816	46	the	the	DET
ftr-350	816	47	number	number	NOUN
ftr-350	816	48	is	be	AUX
ftr-350	816	49	not	not	PART
ftr-350	816	50	toll	toll	NOUN
ftr-350	816	51	-	-	PUNCT
ftr-350	816	52	free	free	ADJ
ftr-350	816	53	.	.	PUNCT
ftr-350	817	1	i	i	PRON
ftr-350	817	2	d.	d.	PROPN
ftr-350	817	3	at	at	ADP
ftr-350	817	4	56	56	NUM
ftr-350	817	5	.	.	PUNCT
ftr-350	817	6	104	104	NUM
ftr-350	817	7	.	.	PUNCT
ftr-350	818	1	a	a	DET
ftr-350	818	2	recent	recent	ADJ
ftr-350	818	3	report	report	NOUN
ftr-350	818	4	by	by	ADP
ftr-350	818	5	the	the	DET
ftr-350	818	6	gao	gao	PROPN
ftr-350	818	7	noted	note	VERB
ftr-350	818	8	,	,	PUNCT
ftr-350	818	9	however	however	ADV
ftr-350	818	10	,	,	PUNCT
ftr-350	818	11	that	that	SCONJ
ftr-350	818	12	“	"	PUNCT
ftr-350	818	13	a	a	DET
ftr-350	818	14	greater	great	ADJ
ftr-350	818	15	proportion	proportion	NOUN
ftr-350	818	16	of	of	ADP
ftr-350	818	17	forms	form	NOUN
ftr-350	818	18	1040nr	1040nr	ADJ
ftr-350	818	19	than	than	ADP
ftr-350	818	20	forms	form	NOUN
ftr-350	818	21	1040	1040	NUM
ftr-350	818	22	were	be	AUX
ftr-350	818	23	prepared	prepare	VERB
ftr-350	818	24	by	by	ADP
ftr-350	818	25	a	a	DET
ftr-350	818	26	paid	pay	VERB
ftr-350	818	27	tax	tax	NOUN
ftr-350	818	28	return	return	NOUN
ftr-350	818	29	preparer	preparer	NOUN
ftr-350	818	30	,	,	PUNCT
ftr-350	818	31	a	a	DET
ftr-350	818	32	disparity	disparity	NOUN
ftr-350	818	33	which	which	PRON
ftr-350	818	34	may	may	AUX
ftr-350	818	35	be	be	AUX
ftr-350	818	36	due	due	ADJ
ftr-350	818	37	to	to	ADP
ftr-350	818	38	several	several	ADJ
ftr-350	818	39	factors	factor	NOUN
ftr-350	818	40	,	,	PUNCT
ftr-350	818	41	such	such	ADJ
ftr-350	818	42	as	as	ADP
ftr-350	818	43	the	the	DET
ftr-350	818	44	complexity	complexity	NOUN
ftr-350	818	45	of	of	ADP
ftr-350	818	46	the	the	DET
ftr-350	818	47	nonresident	nonresident	ADJ
ftr-350	818	48	tax	tax	NOUN
ftr-350	818	49	law	law	NOUN
ftr-350	818	50	and	and	CCONJ
ftr-350	818	51	that	that	SCONJ
ftr-350	818	52	some	some	DET
ftr-350	818	53	employers	employer	NOUN
ftr-350	818	54	with	with	ADP
ftr-350	818	55	employees	employee	NOUN
ftr-350	818	56	traveling	travel	VERB
ftr-350	818	57	internationally	internationally	ADV
ftr-350	818	58	may	may	AUX
ftr-350	818	59	hire	hire	VERB
ftr-350	818	60	tax	tax	NOUN
ftr-350	818	61	professionals	professional	NOUN
ftr-350	818	62	to	to	PART
ftr-350	818	63	assist	assist	VERB
ftr-350	818	64	in	in	ADP
ftr-350	818	65	preparing	prepare	VERB
ftr-350	818	66	employees‟	employees‟	PRON
ftr-350	818	67	returns	return	NOUN
ftr-350	818	68	.	.	PUNCT
ftr-350	818	69	”	"	PUNCT
ftr-350	819	1	gao	gao	PROPN
ftr-350	819	2	report	report	PROPN
ftr-350	819	3	,	,	PUNCT
ftr-350	819	4	supra	supra	PROPN
ftr-350	819	5	note	note	VERB
ftr-350	819	6	102	102	NUM
ftr-350	819	7	.	.	PUNCT
ftr-350	819	8	105	105	NUM
ftr-350	819	9	.	.	PUNCT
ftr-350	820	1	the	the	DET
ftr-350	820	2	advisory	advisory	ADJ
ftr-350	820	3	committee	committee	NOUN
ftr-350	820	4	on	on	ADP
ftr-350	820	5	tax	tax	NOUN
ftr-350	820	6	exempt	exempt	ADJ
ftr-350	820	7	and	and	CCONJ
ftr-350	820	8	government	government	NOUN
ftr-350	820	9	entities	entity	NOUN
ftr-350	820	10	notes	note	VERB
ftr-350	820	11	that	that	SCONJ
ftr-350	820	12	“	"	PUNCT
ftr-350	820	13	[	[	X
ftr-350	820	14	c]onspicuous	c]onspicuous	ADJ
ftr-350	820	15	by	by	ADP
ftr-350	820	16	its	its	PRON
ftr-350	820	17	absence	absence	NOUN
ftr-350	820	18	from	from	ADP
ftr-350	820	19	[	[	X
ftr-350	820	20	rev	rev	X
ftr-350	820	21	.	.	PROPN
ftr-350	820	22	proc	proc	PROPN
ftr-350	820	23	.	.	PUNCT
ftr-350	821	1	2004	2004	NUM
ftr-350	821	2	-	-	SYM
ftr-350	821	3	37	37	NUM
ftr-350	821	4	,	,	PUNCT
ftr-350	821	5	supra	supra	NOUN
ftr-350	821	6	note	note	NOUN
ftr-350	821	7	98	98	NUM
ftr-350	821	8	,	,	PUNCT
ftr-350	821	9	dealing	deal	VERB
ftr-350	821	10	with	with	ADP
ftr-350	821	11	defined	define	VERB
ftr-350	821	12	benefit	benefit	NOUN
ftr-350	821	13	plans	plan	NOUN
ftr-350	821	14	,	,	PUNCT
ftr-350	821	15	]	]	PUNCT
ftr-350	821	16	is	be	AUX
ftr-350	821	17	guidance	guidance	NOUN
ftr-350	821	18	for	for	ADP
ftr-350	821	19	determining	determine	VERB
ftr-350	821	20	the	the	DET
ftr-350	821	21	portion	portion	NOUN
ftr-350	821	22	of	of	ADP
ftr-350	821	23	a	a	DET
ftr-350	821	24	distribution	distribution	NOUN
ftr-350	821	25	that	that	PRON
ftr-350	821	26	is	be	AUX
ftr-350	821	27	effectively	effectively	ADV
ftr-350	821	28	connected	connect	VERB
ftr-350	821	29	with	with	ADP
ftr-350	821	30	the	the	DET
ftr-350	821	31	united	united	PROPN
ftr-350	821	32	states	states	PROPN
ftr-350	821	33	.	.	PUNCT
ftr-350	821	34	”	"	PUNCT
ftr-350	822	1	it	it	PRON
ftr-350	822	2	concludes	conclude	VERB
ftr-350	822	3	:	:	PUNCT
ftr-350	822	4	“	"	PUNCT
ftr-350	822	5	by	by	ADP
ftr-350	822	6	failing	fail	VERB
ftr-350	822	7	to	to	PART
ftr-350	822	8	provide	provide	VERB
ftr-350	822	9	this	this	DET
ftr-350	822	10	guidance	guidance	NOUN
ftr-350	822	11	,	,	PUNCT
ftr-350	822	12	the	the	DET
ftr-350	822	13	irs	irs	PROPN
ftr-350	822	14	is	be	AUX
ftr-350	822	15	effectively	effectively	ADV
ftr-350	822	16	requiring	require	VERB
ftr-350	822	17	withholding	withholding	NOUN
ftr-350	822	18	at	at	ADP
ftr-350	822	19	the	the	DET
ftr-350	822	20	30	30	NUM
ftr-350	822	21	percent	percent	NOUN
ftr-350	822	22	flat	flat	ADJ
ftr-350	822	23	rate	rate	NOUN
ftr-350	822	24	for	for	ADP
ftr-350	822	25	both	both	DET
ftr-350	822	26	employer	employer	NOUN
ftr-350	822	27	contributions	contribution	NOUN
ftr-350	822	28	for	for	ADP
ftr-350	822	29	services	service	NOUN
ftr-350	822	30	performed	perform	VERB
ftr-350	822	31	within	within	ADP
ftr-350	822	32	the	the	DET
ftr-350	822	33	united	united	PROPN
ftr-350	822	34	states	states	PROPN
ftr-350	822	35	and	and	CCONJ
ftr-350	822	36	the	the	DET
ftr-350	822	37	investment	investment	NOUN
ftr-350	822	38	earnings	earning	NOUN
ftr-350	822	39	,	,	PUNCT
ftr-350	822	40	rather	rather	ADV
ftr-350	822	41	than	than	ADP
ftr-350	822	42	allowing	allow	VERB
ftr-350	822	43	withholding	withholding	NOUN
ftr-350	822	44	at	at	ADP
ftr-350	822	45	the	the	DET
ftr-350	822	46	graduated	graduate	VERB
ftr-350	822	47	income	income	NOUN
ftr-350	822	48	tax	tax	NOUN
ftr-350	822	49	rates	rate	NOUN
ftr-350	822	50	for	for	ADP
ftr-350	822	51	the	the	DET
ftr-350	822	52	portion	portion	NOUN
ftr-350	822	53	of	of	ADP
ftr-350	822	54	the	the	DET
ftr-350	822	55	distribution	distribution	NOUN
ftr-350	822	56	constituting	constitute	VERB
ftr-350	822	57	effectively	effectively	ADV
ftr-350	822	58	2012	2012	NUM
ftr-350	822	59	]	]	PUNCT
ftr-350	822	60	retirement	retirement	NOUN
ftr-350	822	61	distributions	distribution	NOUN
ftr-350	822	62	to	to	ADP
ftr-350	822	63	foreign	foreign	ADJ
ftr-350	822	64	nationals	national	NOUN
ftr-350	822	65	803	803	NUM
ftr-350	822	66	(	(	PUNCT
ftr-350	822	67	particularly	particularly	ADV
ftr-350	822	68	in	in	ADP
ftr-350	822	69	the	the	DET
ftr-350	822	70	case	case	NOUN
ftr-350	822	71	of	of	ADP
ftr-350	822	72	a	a	DET
ftr-350	822	73	defined	define	VERB
ftr-350	822	74	benefit	benefit	NOUN
ftr-350	822	75	plan	plan	NOUN
ftr-350	822	76	)	)	PUNCT
ftr-350	822	77	may	may	AUX
ftr-350	822	78	not	not	PART
ftr-350	822	79	be	be	AUX
ftr-350	822	80	in	in	ADP
ftr-350	822	81	a	a	DET
ftr-350	822	82	position	position	NOUN
ftr-350	822	83	to	to	PART
ftr-350	822	84	obtain	obtain	VERB
ftr-350	822	85	and	and	CCONJ
ftr-350	822	86	apply	apply	VERB
ftr-350	822	87	the	the	DET
ftr-350	822	88	information	information	NOUN
ftr-350	822	89	herself	herself	PRON
ftr-350	822	90	.	.	PUNCT
ftr-350	823	1	for	for	ADP
ftr-350	823	2	example	example	NOUN
ftr-350	823	3	,	,	PUNCT
ftr-350	823	4	there	there	PRON
ftr-350	823	5	is	be	VERB
ftr-350	823	6	no	no	DET
ftr-350	823	7	regulation	regulation	NOUN
ftr-350	823	8	requiring	require	VERB
ftr-350	823	9	an	an	DET
ftr-350	823	10	employer	employer	NOUN
ftr-350	823	11	to	to	PART
ftr-350	823	12	track	track	VERB
ftr-350	823	13	contributions	contribution	NOUN
ftr-350	823	14	to	to	ADP
ftr-350	823	15	a	a	DET
ftr-350	823	16	retirement	retirement	NOUN
ftr-350	823	17	plan	plan	NOUN
ftr-350	823	18	based	base	VERB
ftr-350	823	19	on	on	ADP
ftr-350	823	20	whether	whether	SCONJ
ftr-350	823	21	services	service	NOUN
ftr-350	823	22	were	be	AUX
ftr-350	823	23	performed	perform	VERB
ftr-350	823	24	inside	inside	ADP
ftr-350	823	25	or	or	CCONJ
ftr-350	823	26	outside	outside	ADP
ftr-350	823	27	the	the	DET
ftr-350	823	28	united	united	PROPN
ftr-350	823	29	states	states	PROPN
ftr-350	823	30	.	.	PUNCT
ftr-350	824	1	a	a	DET
ftr-350	824	2	resident	resident	ADJ
ftr-350	824	3	alien	alien	ADJ
ftr-350	824	4	employee	employee	NOUN
ftr-350	824	5	,	,	PUNCT
ftr-350	824	6	who	who	PRON
ftr-350	824	7	may	may	AUX
ftr-350	824	8	not	not	PART
ftr-350	824	9	currently	currently	ADV
ftr-350	824	10	anticipate	anticipate	VERB
ftr-350	824	11	that	that	SCONJ
ftr-350	824	12	he	he	PRON
ftr-350	824	13	will	will	AUX
ftr-350	824	14	retire	retire	VERB
ftr-350	824	15	as	as	ADP
ftr-350	824	16	a	a	DET
ftr-350	824	17	nonresident	nonresident	ADJ
ftr-350	824	18	alien	alien	NOUN
ftr-350	824	19	,	,	PUNCT
ftr-350	824	20	would	would	AUX
ftr-350	824	21	also	also	ADV
ftr-350	824	22	have	have	VERB
ftr-350	824	23	no	no	DET
ftr-350	824	24	reason	reason	NOUN
ftr-350	824	25	to	to	PART
ftr-350	824	26	keep	keep	VERB
ftr-350	824	27	track	track	NOUN
ftr-350	824	28	of	of	ADP
ftr-350	824	29	days	day	NOUN
ftr-350	824	30	spent	spend	VERB
ftr-350	824	31	working	work	VERB
ftr-350	824	32	abroad	abroad	ADV
ftr-350	824	33	unless	unless	SCONJ
ftr-350	824	34	the	the	DET
ftr-350	824	35	information	information	NOUN
ftr-350	824	36	is	be	AUX
ftr-350	824	37	needed	need	VERB
ftr-350	824	38	for	for	ADP
ftr-350	824	39	claiming	claim	VERB
ftr-350	824	40	a	a	DET
ftr-350	824	41	section	section	NOUN
ftr-350	824	42	911	911	NUM
ftr-350	824	43	exclusion	exclusion	NOUN
ftr-350	824	44	or	or	CCONJ
ftr-350	824	45	foreign	foreign	ADJ
ftr-350	824	46	tax	tax	NOUN
ftr-350	824	47	credit	credit	NOUN
ftr-350	824	48	on	on	ADP
ftr-350	824	49	his	his	PRON
ftr-350	824	50	current	current	ADJ
ftr-350	824	51	return	return	NOUN
ftr-350	824	52	.	.	PUNCT
ftr-350	825	1	even	even	ADV
ftr-350	825	2	if	if	SCONJ
ftr-350	825	3	the	the	DET
ftr-350	825	4	retiree	retiree	NOUN
ftr-350	825	5	has	have	VERB
ftr-350	825	6	sufficient	sufficient	ADJ
ftr-350	825	7	information	information	NOUN
ftr-350	825	8	about	about	ADP
ftr-350	825	9	the	the	DET
ftr-350	825	10	distribution	distribution	NOUN
ftr-350	825	11	,	,	PUNCT
ftr-350	825	12	she	she	PRON
ftr-350	825	13	still	still	ADV
ftr-350	825	14	faces	face	VERB
ftr-350	825	15	the	the	DET
ftr-350	825	16	need	need	NOUN
ftr-350	825	17	to	to	PART
ftr-350	825	18	resolve	resolve	VERB
ftr-350	825	19	significant	significant	ADJ
ftr-350	825	20	uncertainties	uncertainty	NOUN
ftr-350	825	21	in	in	ADP
ftr-350	825	22	the	the	DET
ftr-350	825	23	proper	proper	ADJ
ftr-350	825	24	application	application	NOUN
ftr-350	825	25	of	of	ADP
ftr-350	825	26	the	the	DET
ftr-350	825	27	u.s	u.s	PROPN
ftr-350	825	28	.	.	PROPN
ftr-350	825	29	rules	rule	NOUN
ftr-350	825	30	.	.	PUNCT
ftr-350	826	1	for	for	ADP
ftr-350	826	2	example	example	NOUN
ftr-350	826	3	,	,	PUNCT
ftr-350	826	4	it	it	PRON
ftr-350	826	5	is	be	AUX
ftr-350	826	6	unclear	unclear	ADJ
ftr-350	826	7	whether	whether	SCONJ
ftr-350	826	8	―effectively	―effectively	ADV
ftr-350	826	9	connected‖	connected‖	PROPN
ftr-350	826	10	treatment	treatment	NOUN
ftr-350	826	11	applies	apply	VERB
ftr-350	826	12	to	to	ADP
ftr-350	826	13	employer	employer	NOUN
ftr-350	826	14	contributions	contribution	NOUN
ftr-350	826	15	to	to	ADP
ftr-350	826	16	a	a	DET
ftr-350	826	17	retirement	retirement	NOUN
ftr-350	826	18	plan	plan	NOUN
ftr-350	826	19	if	if	SCONJ
ftr-350	826	20	made	make	VERB
ftr-350	826	21	on	on	ADP
ftr-350	826	22	behalf	behalf	NOUN
ftr-350	826	23	of	of	ADP
ftr-350	826	24	a	a	DET
ftr-350	826	25	resident	resident	ADJ
ftr-350	826	26	alien	alien	ADJ
ftr-350	826	27	individual	individual	NOUN
ftr-350	826	28	or	or	CCONJ
ftr-350	826	29	u.s	u.s	PROPN
ftr-350	826	30	.	.	PROPN
ftr-350	826	31	citizen	citizen	PROPN
ftr-350	826	32	(	(	PUNCT
ftr-350	826	33	rather	rather	ADV
ftr-350	826	34	than	than	ADP
ftr-350	826	35	a	a	DET
ftr-350	826	36	nonresident	nonresident	ADJ
ftr-350	826	37	alien	alien	NOUN
ftr-350	826	38	)	)	PUNCT
ftr-350	826	39	performing	perform	VERB
ftr-350	826	40	services	service	NOUN
ftr-350	826	41	in	in	ADP
ftr-350	826	42	the	the	DET
ftr-350	826	43	united	united	PROPN
ftr-350	826	44	states	states	PROPN
ftr-350	826	45	.	.	PUNCT
ftr-350	827	1	106	106	NUM
ftr-350	828	1	it	it	PRON
ftr-350	828	2	is	be	AUX
ftr-350	828	3	also	also	ADV
ftr-350	828	4	unclear	unclear	ADJ
ftr-350	828	5	whether	whether	SCONJ
ftr-350	828	6	distributions	distribution	NOUN
ftr-350	828	7	from	from	ADP
ftr-350	828	8	an	an	DET
ftr-350	828	9	ira	ira	PROPN
ftr-350	828	10	account	account	NOUN
ftr-350	828	11	attributable	attributable	ADJ
ftr-350	828	12	to	to	ADP
ftr-350	828	13	deductible	deductible	VERB
ftr-350	828	14	employee	employee	NOUN
ftr-350	828	15	contributions	contribution	NOUN
ftr-350	828	16	or	or	CCONJ
ftr-350	828	17	from	from	ADP
ftr-350	828	18	a	a	DET
ftr-350	828	19	sep	sep	NOUN
ftr-350	828	20	ira	ira	PROPN
ftr-350	828	21	attributable	attributable	ADJ
ftr-350	828	22	to	to	ADP
ftr-350	828	23	contributions	contribution	NOUN
ftr-350	828	24	determined	determine	VERB
ftr-350	828	25	by	by	ADP
ftr-350	828	26	reference	reference	NOUN
ftr-350	828	27	to	to	ADP
ftr-350	828	28	earnings	earning	NOUN
ftr-350	828	29	from	from	ADP
ftr-350	828	30	self	self	NOUN
ftr-350	828	31	-	-	PUNCT
ftr-350	828	32	employment	employment	NOUN
ftr-350	828	33	are	be	AUX
ftr-350	828	34	viewed	view	VERB
ftr-350	828	35	as	as	ADP
ftr-350	828	36	―effectively	―effectively	ADV
ftr-350	828	37	connected‖	connected‖	PROPN
ftr-350	828	38	income	income	NOUN
ftr-350	828	39	.	.	PUNCT
ftr-350	829	1	finally	finally	ADV
ftr-350	829	2	,	,	PUNCT
ftr-350	829	3	it	it	PRON
ftr-350	829	4	is	be	AUX
ftr-350	829	5	not	not	PART
ftr-350	829	6	clear	clear	ADJ
ftr-350	829	7	whether	whether	SCONJ
ftr-350	829	8	in	in	ADP
ftr-350	829	9	cases	case	NOUN
ftr-350	829	10	where	where	SCONJ
ftr-350	829	11	a	a	DET
ftr-350	829	12	portion	portion	NOUN
ftr-350	829	13	of	of	ADP
ftr-350	829	14	a	a	DET
ftr-350	829	15	distribution	distribution	NOUN
ftr-350	829	16	is	be	AUX
ftr-350	829	17	treated	treat	VERB
ftr-350	829	18	as	as	ADP
ftr-350	829	19	effectively	effectively	ADV
ftr-350	829	20	connected	connected	ADJ
ftr-350	829	21	income	income	NOUN
ftr-350	829	22	(	(	PUNCT
ftr-350	829	23	because	because	SCONJ
ftr-350	829	24	attributable	attributable	ADJ
ftr-350	829	25	to	to	ADP
ftr-350	829	26	contributions	contribution	NOUN
ftr-350	829	27	in	in	ADP
ftr-350	829	28	respect	respect	NOUN
ftr-350	829	29	of	of	ADP
ftr-350	829	30	post-1986	post-1986	ADJ
ftr-350	829	31	u.s	u.s	PROPN
ftr-350	829	32	.	.	PROPN
ftr-350	829	33	services	service	NOUN
ftr-350	829	34	)	)	PUNCT
ftr-350	829	35	,	,	PUNCT
ftr-350	829	36	this	this	DET
ftr-350	829	37	treatment	treatment	NOUN
ftr-350	829	38	also	also	ADV
ftr-350	829	39	extends	extend	VERB
ftr-350	829	40	to	to	ADP
ftr-350	829	41	the	the	DET
ftr-350	829	42	―earnings	―earnings	PROPN
ftr-350	829	43	and	and	CCONJ
ftr-350	829	44	accretions‖	accretions‖	ADP
ftr-350	829	45	portion	portion	NOUN
ftr-350	829	46	of	of	ADP
ftr-350	829	47	the	the	DET
ftr-350	829	48	distribution	distribution	NOUN
ftr-350	829	49	.	.	PUNCT
ftr-350	830	1	107	107	NUM
ftr-350	830	2	in	in	ADP
ftr-350	830	3	summary	summary	NOUN
ftr-350	830	4	,	,	PUNCT
ftr-350	830	5	many	many	ADJ
ftr-350	830	6	retirees	retiree	NOUN
ftr-350	830	7	will	will	AUX
ftr-350	830	8	not	not	PART
ftr-350	830	9	be	be	AUX
ftr-350	830	10	aware	aware	ADJ
ftr-350	830	11	that	that	SCONJ
ftr-350	830	12	filing	file	VERB
ftr-350	830	13	a	a	DET
ftr-350	830	14	form	form	NOUN
ftr-350	830	15	1040nr	1040nr	NOUN
ftr-350	830	16	is	be	AUX
ftr-350	830	17	required	require	VERB
ftr-350	830	18	or	or	CCONJ
ftr-350	830	19	would	would	AUX
ftr-350	830	20	be	be	AUX
ftr-350	830	21	beneficial	beneficial	ADJ
ftr-350	830	22	,	,	PUNCT
ftr-350	830	23	and	and	CCONJ
ftr-350	830	24	those	those	PRON
ftr-350	830	25	who	who	PRON
ftr-350	830	26	are	be	AUX
ftr-350	830	27	aware	aware	ADJ
ftr-350	830	28	may	may	AUX
ftr-350	830	29	decide	decide	VERB
ftr-350	830	30	that	that	SCONJ
ftr-350	830	31	it	it	PRON
ftr-350	830	32	is	be	AUX
ftr-350	830	33	too	too	ADV
ftr-350	830	34	difficult	difficult	ADJ
ftr-350	830	35	(	(	PUNCT
ftr-350	830	36	or	or	CCONJ
ftr-350	830	37	expensive	expensive	ADJ
ftr-350	830	38	)	)	PUNCT
ftr-350	830	39	to	to	PART
ftr-350	830	40	prepare	prepare	VERB
ftr-350	830	41	and	and	CCONJ
ftr-350	830	42	file	file	VERB
ftr-350	830	43	the	the	DET
ftr-350	830	44	return	return	NOUN
ftr-350	830	45	.	.	PUNCT
ftr-350	831	1	it	it	PRON
ftr-350	831	2	is	be	AUX
ftr-350	831	3	connected	connect	VERB
ftr-350	831	4	income	income	NOUN
ftr-350	831	5	because	because	SCONJ
ftr-350	831	6	it	it	PRON
ftr-350	831	7	is	be	AUX
ftr-350	831	8	attributable	attributable	ADJ
ftr-350	831	9	to	to	ADP
ftr-350	831	10	employer	employer	NOUN
ftr-350	831	11	contributions	contribution	NOUN
ftr-350	831	12	for	for	ADP
ftr-350	831	13	service	service	NOUN
ftr-350	831	14	within	within	ADP
ftr-350	831	15	the	the	DET
ftr-350	831	16	united	united	PROPN
ftr-350	831	17	states	states	PROPN
ftr-350	831	18	.	.	PUNCT
ftr-350	831	19	”	"	PUNCT
ftr-350	832	1	act	act	PROPN
ftr-350	832	2	,	,	PUNCT
ftr-350	832	3	supra	supra	PROPN
ftr-350	832	4	note	note	PROPN
ftr-350	832	5	62	62	NUM
ftr-350	832	6	,	,	PUNCT
ftr-350	832	7	at	at	ADP
ftr-350	832	8	e-13	e-13	PROPN
ftr-350	832	9	.	.	PUNCT
ftr-350	833	1	106	106	NUM
ftr-350	833	2	.	.	PUNCT
ftr-350	834	1	see	see	PROPN
ftr-350	834	2	act	act	PROPN
ftr-350	834	3	,	,	PUNCT
ftr-350	834	4	supra	supra	PROPN
ftr-350	834	5	note	note	PROPN
ftr-350	834	6	62	62	NUM
ftr-350	834	7	,	,	PUNCT
ftr-350	834	8	at	at	ADP
ftr-350	834	9	31–32	31–32	NUM
ftr-350	834	10	,	,	PUNCT
ftr-350	834	11	explaining	explain	VERB
ftr-350	834	12	that	that	SCONJ
ftr-350	834	13	a	a	DET
ftr-350	834	14	literal	literal	ADJ
ftr-350	834	15	reading	reading	NOUN
ftr-350	834	16	of	of	ADP
ftr-350	834	17	section	section	NOUN
ftr-350	834	18	864(c)(6	864(c)(6	NUM
ftr-350	834	19	)	)	PUNCT
ftr-350	834	20	would	would	AUX
ftr-350	834	21	preclude	preclude	VERB
ftr-350	834	22	its	its	PRON
ftr-350	834	23	application	application	NOUN
ftr-350	834	24	in	in	ADP
ftr-350	834	25	such	such	ADJ
ftr-350	834	26	cases	case	NOUN
ftr-350	834	27	.	.	PUNCT
ftr-350	835	1	cf	cf	NOUN
ftr-350	835	2	.	.	PUNCT
ftr-350	835	3	field	field	NOUN
ftr-350	835	4	service	service	NOUN
ftr-350	835	5	advice	advice	NOUN
ftr-350	835	6	memoranda	memorandum	NOUN
ftr-350	835	7	,	,	PUNCT
ftr-350	835	8	may	may	AUX
ftr-350	835	9	31	31	NUM
ftr-350	835	10	,	,	PUNCT
ftr-350	835	11	1996	1996	NUM
ftr-350	835	12	,	,	PUNCT
ftr-350	835	13	1996	1996	NUM
ftr-350	835	14	fsa	fsa	PROPN
ftr-350	835	15	lexis	lexi	VERB
ftr-350	835	16	183	183	NUM
ftr-350	835	17	,	,	PUNCT
ftr-350	835	18	stating	state	VERB
ftr-350	835	19	that	that	SCONJ
ftr-350	835	20	“	"	PUNCT
ftr-350	835	21	[	[	X
ftr-350	835	22	s]ection	s]ection	NOUN
ftr-350	835	23	864(c)(6	864(c)(6	NUM
ftr-350	835	24	)	)	PUNCT
ftr-350	835	25	does	do	AUX
ftr-350	835	26	not	not	PART
ftr-350	835	27	apply	apply	VERB
ftr-350	835	28	to	to	ADP
ftr-350	835	29	foreign	foreign	ADJ
ftr-350	835	30	source	source	NOUN
ftr-350	835	31	option	option	NOUN
ftr-350	835	32	income	income	NOUN
ftr-350	835	33	that	that	PRON
ftr-350	835	34	would	would	AUX
ftr-350	835	35	not	not	PART
ftr-350	835	36	have	have	AUX
ftr-350	835	37	been	be	AUX
ftr-350	835	38	effectively	effectively	ADV
ftr-350	835	39	connected	connect	VERB
ftr-350	835	40	income	income	NOUN
ftr-350	835	41	to	to	ADP
ftr-350	835	42	a	a	DET
ftr-350	835	43	nonresident	nonresident	NOUN
ftr-350	835	44	,	,	PUNCT
ftr-350	835	45	which	which	PRON
ftr-350	835	46	is	be	AUX
ftr-350	835	47	earned	earn	VERB
ftr-350	835	48	by	by	ADP
ftr-350	835	49	a	a	DET
ftr-350	835	50	taxpayer	taxpayer	NOUN
ftr-350	835	51	,	,	PUNCT
ftr-350	835	52	as	as	ADP
ftr-350	835	53	a	a	DET
ftr-350	835	54	resident	resident	NOUN
ftr-350	835	55	,	,	PUNCT
ftr-350	835	56	in	in	ADP
ftr-350	835	57	one	one	NUM
ftr-350	835	58	year	year	NOUN
ftr-350	835	59	but	but	CCONJ
ftr-350	835	60	that	that	PRON
ftr-350	835	61	is	be	AUX
ftr-350	835	62	received	receive	VERB
ftr-350	835	63	by	by	ADP
ftr-350	835	64	the	the	DET
ftr-350	835	65	taxpayer	taxpayer	NOUN
ftr-350	835	66	,	,	PUNCT
ftr-350	835	67	as	as	ADP
ftr-350	835	68	a	a	DET
ftr-350	835	69	nonresident	nonresident	NOUN
ftr-350	835	70	,	,	PUNCT
ftr-350	835	71	in	in	ADP
ftr-350	835	72	another	another	DET
ftr-350	835	73	year	year	NOUN
ftr-350	835	74	.	.	PUNCT
ftr-350	835	75	”	"	PUNCT
ftr-350	836	1	107	107	NUM
ftr-350	836	2	.	.	PUNCT
ftr-350	837	1	bissell	bissell	PROPN
ftr-350	837	2	,	,	PUNCT
ftr-350	837	3	t.m	t.m	PROPN
ftr-350	837	4	.	.	PROPN
ftr-350	837	5	portfolio	portfolio	PROPN
ftr-350	837	6	,	,	PUNCT
ftr-350	837	7	supra	supra	PROPN
ftr-350	837	8	note	note	PROPN
ftr-350	837	9	67	67	NUM
ftr-350	837	10	,	,	PUNCT
ftr-350	837	11	at	at	ADP
ftr-350	837	12	text	text	NOUN
ftr-350	837	13	accompanying	accompany	VERB
ftr-350	837	14	n.417	n.417	NOUN
ftr-350	837	15	,	,	PUNCT
ftr-350	837	16	citing	cite	VERB
ftr-350	837	17	instructions	instruction	NOUN
ftr-350	837	18	to	to	ADP
ftr-350	837	19	2009	2009	NUM
ftr-350	837	20	form	form	NOUN
ftr-350	837	21	1040nr	1040nr	NOUN
ftr-350	837	22	,	,	PUNCT
ftr-350	837	23	at	at	ADP
ftr-350	837	24	13–14	13–14	NUM
ftr-350	837	25	,	,	PUNCT
ftr-350	837	26	to	to	ADP
ftr-350	837	27	the	the	DET
ftr-350	837	28	effect	effect	NOUN
ftr-350	837	29	that	that	SCONJ
ftr-350	837	30	,	,	PUNCT
ftr-350	837	31	in	in	ADP
ftr-350	837	32	this	this	DET
ftr-350	837	33	case	case	NOUN
ftr-350	837	34	,	,	PUNCT
ftr-350	837	35	the	the	DET
ftr-350	837	36	entire	entire	ADJ
ftr-350	837	37	u.s	u.s	PROPN
ftr-350	837	38	.	.	PROPN
ftr-350	837	39	portion	portion	NOUN
ftr-350	837	40	is	be	AUX
ftr-350	837	41	treated	treat	VERB
ftr-350	837	42	as	as	ADP
ftr-350	837	43	effectively	effectively	ADV
ftr-350	837	44	connected	connect	VERB
ftr-350	837	45	.	.	PUNCT
ftr-350	838	1	bissell	bissell	PROPN
ftr-350	838	2	states	state	VERB
ftr-350	838	3	that	that	SCONJ
ftr-350	838	4	“	"	PUNCT
ftr-350	838	5	[	[	X
ftr-350	838	6	a]lthough	a]lthough	ADP
ftr-350	838	7	the	the	DET
ftr-350	838	8	irs	irs	PROPN
ftr-350	838	9	rule	rule	NOUN
ftr-350	838	10	may	may	AUX
ftr-350	838	11	not	not	PART
ftr-350	838	12	be	be	AUX
ftr-350	838	13	technically	technically	ADV
ftr-350	838	14	correct	correct	ADJ
ftr-350	838	15	,	,	PUNCT
ftr-350	838	16	it	it	PRON
ftr-350	838	17	has	have	VERB
ftr-350	838	18	the	the	DET
ftr-350	838	19	advantage	advantage	NOUN
ftr-350	838	20	of	of	ADP
ftr-350	838	21	administrative	administrative	ADJ
ftr-350	838	22	convenience	convenience	NOUN
ftr-350	838	23	.	.	PUNCT
ftr-350	838	24	.	.	PUNCT
ftr-350	838	25	.	.	PUNCT
ftr-350	839	1	[	[	X
ftr-350	839	2	and	and	CCONJ
ftr-350	839	3	]	]	PUNCT
ftr-350	839	4	is	be	AUX
ftr-350	839	5	also	also	ADV
ftr-350	839	6	a	a	DET
ftr-350	839	7	„	„	PUNCT
ftr-350	839	8	taxpayer	taxpayer	NOUN
ftr-350	839	9	-	-	PUNCT
ftr-350	839	10	friendly‟	friendly‟	NOUN
ftr-350	839	11	rule	rule	NOUN
ftr-350	839	12	.	.	PUNCT
ftr-350	839	13	”	"	PUNCT
ftr-350	840	1	i	i	PRON
ftr-350	840	2	d.	d.	PROPN
ftr-350	840	3	;	;	PUNCT
ftr-350	840	4	see	see	VERB
ftr-350	840	5	also	also	ADV
ftr-350	840	6	instructions	instruction	NOUN
ftr-350	840	7	to	to	ADP
ftr-350	840	8	2010	2010	NUM
ftr-350	840	9	form	form	NOUN
ftr-350	840	10	1040nr	1040nr	NOUN
ftr-350	840	11	at	at	ADP
ftr-350	840	12	15	15	NUM
ftr-350	840	13	.	.	PUNCT
ftr-350	841	1	the	the	DET
ftr-350	841	2	advisory	advisory	ADJ
ftr-350	841	3	committee	committee	NOUN
ftr-350	841	4	also	also	ADV
ftr-350	841	5	recommends	recommend	VERB
ftr-350	841	6	that	that	SCONJ
ftr-350	841	7	there	there	PRON
ftr-350	841	8	be	be	AUX
ftr-350	841	9	further	further	ADJ
ftr-350	841	10	guidance	guidance	NOUN
ftr-350	841	11	as	as	ADP
ftr-350	841	12	to	to	ADP
ftr-350	841	13	“	"	PUNCT
ftr-350	841	14	[	[	X
ftr-350	841	15	w]hether	w]hether	ADP
ftr-350	841	16	the	the	DET
ftr-350	841	17	earnings	earning	NOUN
ftr-350	841	18	and	and	CCONJ
ftr-350	841	19	accretions	accretion	NOUN
ftr-350	841	20	portion	portion	NOUN
ftr-350	841	21	of	of	ADP
ftr-350	841	22	the	the	DET
ftr-350	841	23	distribution	distribution	NOUN
ftr-350	841	24	from	from	ADP
ftr-350	841	25	a	a	DET
ftr-350	841	26	u.s	u.s	PROPN
ftr-350	841	27	.	.	PROPN
ftr-350	841	28	pension	pension	NOUN
ftr-350	841	29	plan	plan	NOUN
ftr-350	841	30	would	would	AUX
ftr-350	841	31	always	always	ADV
ftr-350	841	32	be	be	AUX
ftr-350	841	33	fixed	fix	VERB
ftr-350	841	34	,	,	PUNCT
ftr-350	841	35	determinable	determinable	ADJ
ftr-350	841	36	,	,	PUNCT
ftr-350	841	37	annual	annual	ADJ
ftr-350	841	38	,	,	PUNCT
ftr-350	841	39	periodic	periodic	ADJ
ftr-350	841	40	(	(	PUNCT
ftr-350	841	41	fdap	fdap	NOUN
ftr-350	841	42	)	)	PUNCT
ftr-350	841	43	income	income	NOUN
ftr-350	841	44	or	or	CCONJ
ftr-350	841	45	whether	whether	SCONJ
ftr-350	841	46	they	they	PRON
ftr-350	841	47	would	would	AUX
ftr-350	841	48	be	be	AUX
ftr-350	841	49	eci	eci	PROPN
ftr-350	841	50	if	if	SCONJ
ftr-350	841	51	the	the	DET
ftr-350	841	52	contributions	contribution	NOUN
ftr-350	841	53	are	be	AUX
ftr-350	841	54	eci	eci	PROPN
ftr-350	841	55	.	.	PUNCT
ftr-350	841	56	”	"	PUNCT
ftr-350	841	57	act	act	PROPN
ftr-350	841	58	,	,	PUNCT
ftr-350	841	59	supra	supra	PROPN
ftr-350	841	60	note	note	PROPN
ftr-350	841	61	62	62	NUM
ftr-350	841	62	,	,	PUNCT
ftr-350	841	63	at	at	ADP
ftr-350	841	64	32	32	NUM
ftr-350	841	65	.	.	PUNCT
ftr-350	842	1	804	804	NUM
ftr-350	842	2	florida	florida	PROPN
ftr-350	842	3	tax	tax	NOUN
ftr-350	842	4	review	review	NOUN
ftr-350	842	5	[	[	X
ftr-350	842	6	vol	vol	NOUN
ftr-350	842	7	.	.	PUNCT
ftr-350	843	1	11:10	11:10	NUM
ftr-350	843	2	not	not	PART
ftr-350	843	3	clear	clear	ADJ
ftr-350	843	4	how	how	SCONJ
ftr-350	843	5	likely	likely	ADJ
ftr-350	843	6	it	it	PRON
ftr-350	843	7	is	be	AUX
ftr-350	843	8	for	for	SCONJ
ftr-350	843	9	irs	irs	PROPN
ftr-350	843	10	to	to	PART
ftr-350	843	11	request	request	VERB
ftr-350	843	12	filing	filing	NOUN
ftr-350	843	13	of	of	ADP
ftr-350	843	14	a	a	DET
ftr-350	843	15	form	form	NOUN
ftr-350	843	16	1040nr	1040nr	NOUN
ftr-350	843	17	.	.	PUNCT
ftr-350	844	1	108	108	NUM
ftr-350	844	2	the	the	DET
ftr-350	844	3	result	result	NOUN
ftr-350	844	4	is	be	AUX
ftr-350	844	5	that	that	SCONJ
ftr-350	844	6	the	the	DET
ftr-350	844	7	correct	correct	ADJ
ftr-350	844	8	amount	amount	NOUN
ftr-350	844	9	of	of	ADP
ftr-350	844	10	tax	tax	NOUN
ftr-350	844	11	will	will	AUX
ftr-350	844	12	not	not	PART
ftr-350	844	13	be	be	AUX
ftr-350	844	14	paid	pay	VERB
ftr-350	844	15	(	(	PUNCT
ftr-350	844	16	and	and	CCONJ
ftr-350	844	17	either	either	CCONJ
ftr-350	844	18	the	the	DET
ftr-350	844	19	irs	irs	PROPN
ftr-350	844	20	or	or	CCONJ
ftr-350	844	21	the	the	DET
ftr-350	844	22	taxpayer	taxpayer	NOUN
ftr-350	844	23	will	will	AUX
ftr-350	844	24	be	be	AUX
ftr-350	844	25	shortchanged	shortchange	VERB
ftr-350	844	26	)	)	PUNCT
ftr-350	844	27	.	.	PUNCT
ftr-350	845	1	on	on	ADP
ftr-350	845	2	the	the	DET
ftr-350	845	3	other	other	ADJ
ftr-350	845	4	hand	hand	NOUN
ftr-350	845	5	,	,	PUNCT
ftr-350	845	6	those	those	DET
ftr-350	845	7	nonresident	nonresident	ADJ
ftr-350	845	8	aliens	alien	NOUN
ftr-350	845	9	who	who	PRON
ftr-350	845	10	do	do	AUX
ftr-350	845	11	file	file	VERB
ftr-350	845	12	the	the	DET
ftr-350	845	13	form	form	NOUN
ftr-350	845	14	1040nr	1040nr	NOUN
ftr-350	845	15	will	will	AUX
ftr-350	845	16	be	be	AUX
ftr-350	845	17	subject	subject	ADJ
ftr-350	845	18	to	to	ADP
ftr-350	845	19	considerable	considerable	ADJ
ftr-350	845	20	expense	expense	NOUN
ftr-350	845	21	and	and	CCONJ
ftr-350	845	22	inconvenience	inconvenience	NOUN
ftr-350	845	23	and	and	CCONJ
ftr-350	845	24	may	may	AUX
ftr-350	845	25	file	file	VERB
ftr-350	845	26	incorrectly	incorrectly	ADV
ftr-350	845	27	.	.	PUNCT
ftr-350	846	1	109	109	NUM
ftr-350	846	2	b.	b.	PROPN
ftr-350	846	3	flawed	flaw	VERB
ftr-350	846	4	presumption	presumption	NOUN
ftr-350	846	5	rule	rule	NOUN
ftr-350	846	6	another	another	DET
ftr-350	846	7	defect	defect	NOUN
ftr-350	846	8	of	of	ADP
ftr-350	846	9	the	the	DET
ftr-350	846	10	current	current	ADJ
ftr-350	846	11	system	system	NOUN
ftr-350	846	12	is	be	AUX
ftr-350	846	13	that	that	SCONJ
ftr-350	846	14	the	the	DET
ftr-350	846	15	presumption	presumption	NOUN
ftr-350	846	16	rule	rule	NOUN
ftr-350	846	17	prescribed	prescribe	VERB
ftr-350	846	18	for	for	ADP
ftr-350	846	19	use	use	NOUN
ftr-350	846	20	by	by	ADP
ftr-350	846	21	withholding	withhold	VERB
ftr-350	846	22	agents	agent	NOUN
ftr-350	846	23	will	will	AUX
ftr-350	846	24	often	often	ADV
ftr-350	846	25	cause	cause	VERB
ftr-350	846	26	them	they	PRON
ftr-350	846	27	to	to	PART
ftr-350	846	28	treat	treat	VERB
ftr-350	846	29	a	a	DET
ftr-350	846	30	nonresident	nonresident	ADJ
ftr-350	846	31	alien	alien	NOUN
ftr-350	846	32	(	(	PUNCT
ftr-350	846	33	with	with	ADP
ftr-350	846	34	a	a	DET
ftr-350	846	35	u.s	u.s	PROPN
ftr-350	846	36	.	.	PROPN
ftr-350	846	37	ssn	ssn	PROPN
ftr-350	846	38	and	and	CCONJ
ftr-350	846	39	a	a	DET
ftr-350	846	40	treaty	treaty	NOUN
ftr-350	846	41	address	address	NOUN
ftr-350	846	42	)	)	PUNCT
ftr-350	846	43	as	as	ADP
ftr-350	846	44	a	a	DET
ftr-350	846	45	u.s	u.s	PROPN
ftr-350	846	46	.	.	PROPN
ftr-350	846	47	citizen	citizen	NOUN
ftr-350	846	48	for	for	ADP
ftr-350	846	49	purposes	purpose	NOUN
ftr-350	846	50	of	of	ADP
ftr-350	846	51	withholding	withholding	NOUN
ftr-350	846	52	.	.	PUNCT
ftr-350	847	1	as	as	ADP
ftr-350	847	2	a	a	DET
ftr-350	847	3	result	result	NOUN
ftr-350	847	4	,	,	PUNCT
ftr-350	847	5	the	the	DET
ftr-350	847	6	payer	payer	NOUN
ftr-350	847	7	withholds	withhold	VERB
ftr-350	847	8	u.s	u.s	PROPN
ftr-350	847	9	.	.	PROPN
ftr-350	847	10	tax	tax	NOUN
ftr-350	847	11	at	at	ADP
ftr-350	847	12	wage	wage	NOUN
ftr-350	847	13	withholding	withholding	NOUN
ftr-350	847	14	rates	rate	NOUN
ftr-350	847	15	for	for	ADP
ftr-350	847	16	periodic	periodic	ADJ
ftr-350	847	17	payments	payment	NOUN
ftr-350	847	18	or	or	CCONJ
ftr-350	847	19	at	at	ADP
ftr-350	847	20	a	a	DET
ftr-350	847	21	flat	flat	ADJ
ftr-350	847	22	10	10	NUM
ftr-350	847	23	percent	percent	NOUN
ftr-350	847	24	(	(	PUNCT
ftr-350	847	25	or	or	CCONJ
ftr-350	847	26	20	20	NUM
ftr-350	847	27	percent	percent	NOUN
ftr-350	847	28	)	)	PUNCT
ftr-350	847	29	rate	rate	NOUN
ftr-350	847	30	on	on	ADP
ftr-350	847	31	nonperiodic	nonperiodic	ADJ
ftr-350	847	32	payments	payment	NOUN
ftr-350	847	33	.	.	PUNCT
ftr-350	848	1	since	since	SCONJ
ftr-350	848	2	no	no	DET
ftr-350	848	3	form	form	NOUN
ftr-350	848	4	1042	1042	NUM
ftr-350	848	5	-	-	SYM
ftr-350	848	6	s	s	PART
ftr-350	848	7	is	be	AUX
ftr-350	848	8	filed	file	VERB
ftr-350	848	9	by	by	ADP
ftr-350	848	10	the	the	DET
ftr-350	848	11	payer	payer	NOUN
ftr-350	848	12	,	,	PUNCT
ftr-350	848	13	the	the	DET
ftr-350	848	14	residence	residence	NOUN
ftr-350	848	15	country	country	NOUN
ftr-350	848	16	is	be	AUX
ftr-350	848	17	not	not	PART
ftr-350	848	18	informed	inform	VERB
ftr-350	848	19	of	of	ADP
ftr-350	848	20	the	the	DET
ftr-350	848	21	payment	payment	NOUN
ftr-350	848	22	,	,	PUNCT
ftr-350	848	23	unless	unless	SCONJ
ftr-350	848	24	the	the	DET
ftr-350	848	25	payee	payee	NOUN
ftr-350	848	26	reports	report	VERB
ftr-350	848	27	it	it	PRON
ftr-350	848	28	,	,	PUNCT
ftr-350	848	29	and	and	CCONJ
ftr-350	848	30	thus	thus	ADV
ftr-350	848	31	the	the	DET
ftr-350	848	32	residence	residence	NOUN
ftr-350	848	33	country	country	NOUN
ftr-350	848	34	may	may	AUX
ftr-350	848	35	not	not	PART
ftr-350	848	36	collect	collect	VERB
ftr-350	848	37	any	any	DET
ftr-350	848	38	tax	tax	NOUN
ftr-350	848	39	.	.	PUNCT
ftr-350	849	1	the	the	DET
ftr-350	849	2	nonresident	nonresident	ADJ
ftr-350	849	3	alien	alien	NOUN
ftr-350	849	4	may	may	AUX
ftr-350	849	5	not	not	PART
ftr-350	849	6	file	file	VERB
ftr-350	849	7	a	a	DET
ftr-350	849	8	form	form	NOUN
ftr-350	849	9	1040nr	1040nr	NOUN
ftr-350	849	10	with	with	ADP
ftr-350	849	11	a	a	DET
ftr-350	849	12	treaty	treaty	NOUN
ftr-350	849	13	claim	claim	NOUN
ftr-350	849	14	to	to	PART
ftr-350	849	15	obtain	obtain	VERB
ftr-350	849	16	a	a	DET
ftr-350	849	17	refund	refund	NOUN
ftr-350	849	18	of	of	ADP
ftr-350	849	19	the	the	DET
ftr-350	849	20	u.s	u.s	PROPN
ftr-350	849	21	.	.	PROPN
ftr-350	849	22	tax	tax	NOUN
ftr-350	849	23	,	,	PUNCT
ftr-350	849	24	either	either	CCONJ
ftr-350	849	25	to	to	PART
ftr-350	849	26	avoid	avoid	VERB
ftr-350	849	27	the	the	DET
ftr-350	849	28	possibility	possibility	NOUN
ftr-350	849	29	of	of	ADP
ftr-350	849	30	disclosure	disclosure	NOUN
ftr-350	849	31	to	to	ADP
ftr-350	849	32	the	the	DET
ftr-350	849	33	treaty	treaty	NOUN
ftr-350	849	34	country	country	NOUN
ftr-350	849	35	110	110	NUM
ftr-350	849	36	or	or	CCONJ
ftr-350	849	37	simply	simply	ADV
ftr-350	849	38	out	out	ADP
ftr-350	849	39	of	of	ADP
ftr-350	849	40	ignorance	ignorance	NOUN
ftr-350	849	41	of	of	ADP
ftr-350	849	42	his	his	PRON
ftr-350	849	43	treaty	treaty	NOUN
ftr-350	849	44	claim	claim	NOUN
ftr-350	849	45	.	.	PUNCT
ftr-350	850	1	this	this	DET
ftr-350	850	2	outcome	outcome	NOUN
ftr-350	850	3	is	be	AUX
ftr-350	850	4	inconsistent	inconsistent	ADJ
ftr-350	850	5	with	with	ADP
ftr-350	850	6	the	the	DET
ftr-350	850	7	expectations	expectation	NOUN
ftr-350	850	8	under	under	ADP
ftr-350	850	9	most	most	ADJ
ftr-350	850	10	u.s	u.s	PROPN
ftr-350	850	11	.	.	PROPN
ftr-350	850	12	treaties	treaty	NOUN
ftr-350	850	13	that	that	PRON
ftr-350	850	14	the	the	DET
ftr-350	850	15	united	united	PROPN
ftr-350	850	16	states	states	PROPN
ftr-350	850	17	would	would	AUX
ftr-350	850	18	surrender	surrender	VERB
ftr-350	850	19	its	its	PRON
ftr-350	850	20	source	source	NOUN
ftr-350	850	21	–	–	PUNCT
ftr-350	850	22	based	base	VERB
ftr-350	850	23	tax	tax	NOUN
ftr-350	850	24	,	,	PUNCT
ftr-350	850	25	while	while	SCONJ
ftr-350	850	26	the	the	DET
ftr-350	850	27	resident	resident	ADJ
ftr-350	850	28	country	country	NOUN
ftr-350	850	29	would	would	AUX
ftr-350	850	30	obtain	obtain	VERB
ftr-350	850	31	the	the	DET
ftr-350	850	32	information	information	NOUN
ftr-350	850	33	needed	need	VERB
ftr-350	850	34	to	to	PART
ftr-350	850	35	impose	impose	VERB
ftr-350	850	36	its	its	PRON
ftr-350	850	37	own	own	ADJ
ftr-350	850	38	tax	tax	NOUN
ftr-350	850	39	on	on	ADP
ftr-350	850	40	the	the	DET
ftr-350	850	41	payment	payment	NOUN
ftr-350	850	42	received	receive	VERB
ftr-350	850	43	by	by	ADP
ftr-350	850	44	its	its	PRON
ftr-350	850	45	resident	resident	NOUN
ftr-350	850	46	.	.	PUNCT
ftr-350	851	1	moreover	moreover	ADV
ftr-350	851	2	,	,	PUNCT
ftr-350	851	3	the	the	DET
ftr-350	851	4	united	united	PROPN
ftr-350	851	5	states	states	PROPN
ftr-350	851	6	is	be	AUX
ftr-350	851	7	not	not	PART
ftr-350	851	8	collecting	collect	VERB
ftr-350	851	9	the	the	DET
ftr-350	851	10	correct	correct	ADJ
ftr-350	851	11	amount	amount	NOUN
ftr-350	851	12	of	of	ADP
ftr-350	851	13	tax	tax	NOUN
ftr-350	851	14	from	from	ADP
ftr-350	851	15	the	the	DET
ftr-350	851	16	nonresident	nonresident	ADJ
ftr-350	851	17	alien	alien	NOUN
ftr-350	851	18	even	even	ADV
ftr-350	851	19	if	if	SCONJ
ftr-350	851	20	one	one	NUM
ftr-350	851	21	assumes	assume	VERB
ftr-350	851	22	that	that	SCONJ
ftr-350	851	23	the	the	DET
ftr-350	851	24	treaty	treaty	NOUN
ftr-350	851	25	resident	resident	NOUN
ftr-350	851	26	has	have	VERB
ftr-350	851	27	the	the	DET
ftr-350	851	28	right	right	NOUN
ftr-350	851	29	not	not	PART
ftr-350	851	30	to	to	PART
ftr-350	851	31	press	press	VERB
ftr-350	851	32	his	his	PRON
ftr-350	851	33	treaty	treaty	NOUN
ftr-350	851	34	claim	claim	NOUN
ftr-350	851	35	.	.	PUNCT
ftr-350	852	1	108	108	NUM
ftr-350	852	2	.	.	PUNCT
ftr-350	853	1	according	accord	VERB
ftr-350	853	2	to	to	ADP
ftr-350	853	3	the	the	DET
ftr-350	853	4	gao	gao	NOUN
ftr-350	853	5	,	,	PUNCT
ftr-350	853	6	“	"	PUNCT
ftr-350	853	7	irs	irs	PROPN
ftr-350	853	8	has	have	AUX
ftr-350	853	9	not	not	PART
ftr-350	853	10	developed	develop	VERB
ftr-350	853	11	estimates	estimate	NOUN
ftr-350	853	12	for	for	ADP
ftr-350	853	13	three	three	NUM
ftr-350	853	14	types	type	NOUN
ftr-350	853	15	of	of	ADP
ftr-350	853	16	nonresident	nonresident	ADJ
ftr-350	853	17	alien	alien	ADJ
ftr-350	853	18	tax	tax	NOUN
ftr-350	853	19	noncompliance	noncompliance	NOUN
ftr-350	853	20	:	:	PUNCT
ftr-350	853	21	(	(	PUNCT
ftr-350	853	22	1	1	X
ftr-350	853	23	)	)	PUNCT
ftr-350	853	24	failing	fail	VERB
ftr-350	853	25	to	to	PART
ftr-350	853	26	file	file	VERB
ftr-350	853	27	a	a	DET
ftr-350	853	28	tax	tax	NOUN
ftr-350	853	29	return	return	NOUN
ftr-350	853	30	.	.	PUNCT
ftr-350	853	31	.	.	PUNCT
ftr-350	853	32	.	.	PUNCT
ftr-350	854	1	(	(	PUNCT
ftr-350	854	2	2	2	X
ftr-350	854	3	)	)	PUNCT
ftr-350	854	4	underreporting	underreporte	VERB
ftr-350	854	5	income	income	NOUN
ftr-350	854	6	on	on	ADP
ftr-350	854	7	filed	file	VERB
ftr-350	854	8	returns	return	NOUN
ftr-350	854	9	,	,	PUNCT
ftr-350	854	10	and	and	CCONJ
ftr-350	854	11	(	(	PUNCT
ftr-350	854	12	3	3	X
ftr-350	854	13	)	)	PUNCT
ftr-350	854	14	filing	filing	NOUN
ftr-350	854	15	form	form	NOUN
ftr-350	854	16	1040	1040	NUM
ftr-350	854	17	instead	instead	ADV
ftr-350	854	18	of	of	ADP
ftr-350	854	19	form	form	NOUN
ftr-350	854	20	1040nr	1040nr	NOUN
ftr-350	854	21	.	.	PUNCT
ftr-350	854	22	”	"	PUNCT
ftr-350	855	1	gao	gao	PROPN
ftr-350	855	2	report	report	PROPN
ftr-350	855	3	,	,	PUNCT
ftr-350	855	4	supra	supra	PROPN
ftr-350	855	5	note	note	VERB
ftr-350	855	6	102	102	NUM
ftr-350	855	7	.	.	PUNCT
ftr-350	855	8	109	109	NUM
ftr-350	855	9	.	.	PUNCT
ftr-350	856	1	the	the	DET
ftr-350	856	2	treasury	treasury	PROPN
ftr-350	856	3	inspector	inspector	NOUN
ftr-350	856	4	general	general	NOUN
ftr-350	856	5	recently	recently	ADV
ftr-350	856	6	audited	audit	VERB
ftr-350	856	7	the	the	DET
ftr-350	856	8	processing	processing	NOUN
ftr-350	856	9	of	of	ADP
ftr-350	856	10	forms	form	NOUN
ftr-350	856	11	1040nr	1040nr	VERB
ftr-350	856	12	by	by	ADP
ftr-350	856	13	the	the	DET
ftr-350	856	14	irs	irs	PROPN
ftr-350	856	15	and	and	CCONJ
ftr-350	856	16	concluded	conclude	VERB
ftr-350	856	17	that	that	SCONJ
ftr-350	856	18	“	"	PUNCT
ftr-350	856	19	inaccurate	inaccurate	ADJ
ftr-350	856	20	and	and	CCONJ
ftr-350	856	21	fraudulent	fraudulent	ADJ
ftr-350	856	22	forms	form	NOUN
ftr-350	856	23	1040nr	1040nr	ADJ
ftr-350	856	24	are	be	AUX
ftr-350	856	25	not	not	PART
ftr-350	856	26	being	be	AUX
ftr-350	856	27	detected	detect	VERB
ftr-350	856	28	during	during	ADP
ftr-350	856	29	processing	processing	NOUN
ftr-350	856	30	,	,	PUNCT
ftr-350	856	31	”	"	PUNCT
ftr-350	856	32	and	and	CCONJ
ftr-350	856	33	that	that	SCONJ
ftr-350	856	34	“	"	PUNCT
ftr-350	856	35	[	[	X
ftr-350	856	36	a]s	a]	VERB
ftr-350	856	37	long	long	ADV
ftr-350	856	38	as	as	SCONJ
ftr-350	856	39	proper	proper	ADJ
ftr-350	856	40	controls	control	NOUN
ftr-350	856	41	are	be	AUX
ftr-350	856	42	not	not	PART
ftr-350	856	43	in	in	ADP
ftr-350	856	44	place	place	NOUN
ftr-350	856	45	,	,	PUNCT
ftr-350	856	46	the	the	DET
ftr-350	856	47	risk	risk	NOUN
ftr-350	856	48	of	of	ADP
ftr-350	856	49	fraudulent	fraudulent	ADJ
ftr-350	856	50	returns	return	NOUN
ftr-350	856	51	and	and	CCONJ
ftr-350	856	52	refunds	refund	NOUN
ftr-350	856	53	is	be	AUX
ftr-350	856	54	substantial	substantial	ADJ
ftr-350	856	55	.	.	PUNCT
ftr-350	856	56	”	"	PUNCT
ftr-350	857	1	treasury	treasury	PROPN
ftr-350	857	2	inspector	inspector	NOUN
ftr-350	857	3	general	general	NOUN
ftr-350	857	4	for	for	ADP
ftr-350	857	5	tax	tax	NOUN
ftr-350	857	6	administration	administration	NOUN
ftr-350	857	7	,	,	PUNCT
ftr-350	857	8	improvements	improvement	NOUN
ftr-350	857	9	are	be	AUX
ftr-350	857	10	needed	need	VERB
ftr-350	857	11	to	to	PART
ftr-350	857	12	verify	verify	VERB
ftr-350	857	13	refunds	refund	NOUN
ftr-350	857	14	to	to	PART
ftr-350	857	15	nonresident	nonresident	VERB
ftr-350	857	16	aliens	alien	NOUN
ftr-350	857	17	before	before	SCONJ
ftr-350	857	18	the	the	DET
ftr-350	857	19	refunds	refund	NOUN
ftr-350	857	20	are	be	AUX
ftr-350	857	21	sent	send	VERB
ftr-350	857	22	outside	outside	ADP
ftr-350	857	23	of	of	ADP
ftr-350	857	24	the	the	DET
ftr-350	857	25	united	united	PROPN
ftr-350	857	26	states	states	PROPN
ftr-350	857	27	,	,	PUNCT
ftr-350	857	28	reference	reference	NOUN
ftr-350	857	29	no	no	NOUN
ftr-350	857	30	.	.	PUNCT
ftr-350	858	1	2010	2010	NUM
ftr-350	858	2	-	-	SYM
ftr-350	858	3	40	40	NUM
ftr-350	858	4	-	-	SYM
ftr-350	858	5	121	121	NUM
ftr-350	858	6	,	,	PUNCT
ftr-350	858	7	sept	sept	PROPN
ftr-350	858	8	.	.	PROPN
ftr-350	858	9	15	15	NUM
ftr-350	858	10	,	,	PUNCT
ftr-350	858	11	2010	2010	NUM
ftr-350	858	12	.	.	PUNCT
ftr-350	859	1	as	as	ADP
ftr-350	859	2	a	a	DET
ftr-350	859	3	result	result	NOUN
ftr-350	859	4	,	,	PUNCT
ftr-350	859	5	the	the	DET
ftr-350	859	6	irs	irs	PROPN
ftr-350	859	7	is	be	AUX
ftr-350	859	8	tightening	tighten	VERB
ftr-350	859	9	its	its	PRON
ftr-350	859	10	procedures	procedure	NOUN
ftr-350	859	11	for	for	ADP
ftr-350	859	12	allowing	allow	VERB
ftr-350	859	13	treaty	treaty	NOUN
ftr-350	859	14	claims	claim	NOUN
ftr-350	859	15	resulting	result	VERB
ftr-350	859	16	in	in	ADP
ftr-350	859	17	tax	tax	NOUN
ftr-350	859	18	refunds	refund	NOUN
ftr-350	859	19	when	when	SCONJ
ftr-350	859	20	no	no	DET
ftr-350	859	21	form	form	NOUN
ftr-350	859	22	1042	1042	NUM
ftr-350	859	23	-	-	SYM
ftr-350	859	24	s	s	VERB
ftr-350	859	25	indicating	indicate	VERB
ftr-350	859	26	a	a	DET
ftr-350	859	27	treaty	treaty	NOUN
ftr-350	859	28	exemption	exemption	NOUN
ftr-350	859	29	from	from	ADP
ftr-350	859	30	withholding	withhold	VERB
ftr-350	859	31	(	(	PUNCT
ftr-350	859	32	exemption	exemption	NOUN
ftr-350	859	33	code	code	NOUN
ftr-350	859	34	04	04	NUM
ftr-350	859	35	)	)	PUNCT
ftr-350	859	36	is	be	AUX
ftr-350	859	37	included	include	VERB
ftr-350	859	38	with	with	ADP
ftr-350	859	39	the	the	DET
ftr-350	859	40	return	return	NOUN
ftr-350	859	41	.	.	PUNCT
ftr-350	860	1	110	110	NUM
ftr-350	860	2	.	.	PUNCT
ftr-350	861	1	filing	file	VERB
ftr-350	861	2	a	a	DET
ftr-350	861	3	claim	claim	NOUN
ftr-350	861	4	for	for	ADP
ftr-350	861	5	refund	refund	NOUN
ftr-350	861	6	on	on	ADP
ftr-350	861	7	form	form	NOUN
ftr-350	861	8	1040nr	1040nr	NOUN
ftr-350	861	9	currently	currently	ADV
ftr-350	861	10	does	do	AUX
ftr-350	861	11	not	not	PART
ftr-350	861	12	result	result	VERB
ftr-350	861	13	in	in	ADP
ftr-350	861	14	disclosure	disclosure	NOUN
ftr-350	861	15	to	to	ADP
ftr-350	861	16	the	the	DET
ftr-350	861	17	treaty	treaty	NOUN
ftr-350	861	18	country	country	NOUN
ftr-350	861	19	.	.	PUNCT
ftr-350	862	1	the	the	DET
ftr-350	862	2	form	form	NOUN
ftr-350	862	3	1042	1042	NUM
ftr-350	862	4	-	-	SYM
ftr-350	862	5	s	s	PART
ftr-350	862	6	information	information	NOUN
ftr-350	862	7	exchange	exchange	NOUN
ftr-350	862	8	is	be	AUX
ftr-350	862	9	pursuant	pursuant	ADJ
ftr-350	862	10	to	to	ADP
ftr-350	862	11	section	section	NOUN
ftr-350	862	12	6103(k)(4	6103(k)(4	NUM
ftr-350	862	13	)	)	PUNCT
ftr-350	862	14	.	.	PUNCT
ftr-350	863	1	this	this	DET
ftr-350	863	2	section	section	NOUN
ftr-350	863	3	allows	allow	VERB
ftr-350	863	4	for	for	ADP
ftr-350	863	5	disclosure	disclosure	NOUN
ftr-350	863	6	of	of	ADP
ftr-350	863	7	treaty	treaty	NOUN
ftr-350	863	8	claims	claim	NOUN
ftr-350	863	9	made	make	VERB
ftr-350	863	10	on	on	ADP
ftr-350	863	11	a	a	DET
ftr-350	863	12	tax	tax	NOUN
ftr-350	863	13	return	return	NOUN
ftr-350	863	14	as	as	ADV
ftr-350	863	15	well	well	ADV
ftr-350	863	16	but	but	CCONJ
ftr-350	863	17	such	such	ADJ
ftr-350	863	18	disclosures	disclosure	NOUN
ftr-350	863	19	will	will	AUX
ftr-350	863	20	not	not	PART
ftr-350	863	21	be	be	AUX
ftr-350	863	22	feasible	feasible	ADJ
ftr-350	863	23	until	until	ADP
ftr-350	863	24	form	form	NOUN
ftr-350	863	25	1040nr	1040nr	NOUN
ftr-350	863	26	can	can	AUX
ftr-350	863	27	be	be	AUX
ftr-350	863	28	filed	file	VERB
ftr-350	863	29	electronically	electronically	ADV
ftr-350	863	30	.	.	PUNCT
ftr-350	864	1	see	see	VERB
ftr-350	864	2	i.r.c	i.r.c	NOUN
ftr-350	864	3	.	.	PUNCT
ftr-350	865	1	§	§	PROPN
ftr-350	865	2	6103(k)(4	6103(k)(4	NUM
ftr-350	865	3	)	)	PUNCT
ftr-350	865	4	.	.	PUNCT
ftr-350	866	1	2012	2012	NUM
ftr-350	866	2	]	]	PUNCT
ftr-350	866	3	retirement	retirement	NOUN
ftr-350	866	4	distributions	distribution	NOUN
ftr-350	866	5	to	to	ADP
ftr-350	866	6	foreign	foreign	ADJ
ftr-350	866	7	nationals	national	NOUN
ftr-350	866	8	805	805	NUM
ftr-350	866	9	one	one	PRON
ftr-350	866	10	might	might	AUX
ftr-350	866	11	speculate	speculate	VERB
ftr-350	866	12	that	that	SCONJ
ftr-350	866	13	the	the	DET
ftr-350	866	14	intended	intended	ADJ
ftr-350	866	15	purpose	purpose	NOUN
ftr-350	866	16	of	of	ADP
ftr-350	866	17	the	the	DET
ftr-350	866	18	presumption	presumption	NOUN
ftr-350	866	19	rule	rule	NOUN
ftr-350	866	20	provided	provide	VERB
ftr-350	866	21	in	in	ADP
ftr-350	866	22	the	the	DET
ftr-350	866	23	regulations	regulation	NOUN
ftr-350	866	24	is	be	AUX
ftr-350	866	25	to	to	PART
ftr-350	866	26	thwart	thwart	VERB
ftr-350	866	27	the	the	DET
ftr-350	866	28	operation	operation	NOUN
ftr-350	866	29	of	of	ADP
ftr-350	866	30	treaty	treaty	NOUN
ftr-350	866	31	rules	rule	NOUN
ftr-350	866	32	requiring	require	VERB
ftr-350	866	33	the	the	DET
ftr-350	866	34	united	united	PROPN
ftr-350	866	35	states	states	PROPN
ftr-350	866	36	to	to	PART
ftr-350	866	37	completely	completely	ADV
ftr-350	866	38	surrender	surrender	VERB
ftr-350	866	39	source	source	NOUN
ftr-350	866	40	-	-	PUNCT
ftr-350	866	41	based	base	VERB
ftr-350	866	42	taxation	taxation	NOUN
ftr-350	866	43	.	.	PUNCT
ftr-350	867	1	in	in	ADP
ftr-350	867	2	fact	fact	NOUN
ftr-350	867	3	,	,	PUNCT
ftr-350	867	4	it	it	PRON
ftr-350	867	5	might	might	AUX
ftr-350	867	6	be	be	AUX
ftr-350	867	7	more	more	ADV
ftr-350	867	8	appropriate	appropriate	ADJ
ftr-350	867	9	for	for	SCONJ
ftr-350	867	10	the	the	DET
ftr-350	867	11	united	united	PROPN
ftr-350	867	12	states	states	PROPN
ftr-350	867	13	to	to	PART
ftr-350	867	14	agree	agree	VERB
ftr-350	867	15	to	to	ADP
ftr-350	867	16	a	a	DET
ftr-350	867	17	reduced	reduce	VERB
ftr-350	867	18	rate	rate	NOUN
ftr-350	867	19	of	of	ADP
ftr-350	867	20	tax	tax	NOUN
ftr-350	867	21	on	on	ADP
ftr-350	867	22	u.s	u.s	PROPN
ftr-350	867	23	.	.	PROPN
ftr-350	867	24	source	source	NOUN
ftr-350	867	25	pension	pension	NOUN
ftr-350	867	26	distributions	distribution	NOUN
ftr-350	867	27	,	,	PUNCT
ftr-350	867	28	rather	rather	ADV
ftr-350	867	29	than	than	ADP
ftr-350	867	30	complete	complete	ADJ
ftr-350	867	31	exemption	exemption	NOUN
ftr-350	867	32	under	under	ADP
ftr-350	867	33	a	a	DET
ftr-350	867	34	treaty	treaty	NOUN
ftr-350	867	35	.	.	PUNCT
ftr-350	868	1	however	however	ADV
ftr-350	868	2	,	,	PUNCT
ftr-350	868	3	that	that	DET
ftr-350	868	4	goal	goal	NOUN
ftr-350	868	5	should	should	AUX
ftr-350	868	6	be	be	AUX
ftr-350	868	7	achieved	achieve	VERB
ftr-350	868	8	by	by	ADP
ftr-350	868	9	modification	modification	NOUN
ftr-350	868	10	of	of	ADP
ftr-350	868	11	the	the	DET
ftr-350	868	12	treaty	treaty	NOUN
ftr-350	868	13	itself	itself	PRON
ftr-350	868	14	,	,	PUNCT
ftr-350	868	15	not	not	PART
ftr-350	868	16	by	by	ADP
ftr-350	868	17	undermining	undermine	VERB
ftr-350	868	18	its	its	PRON
ftr-350	868	19	application	application	NOUN
ftr-350	868	20	.	.	PUNCT
ftr-350	869	1	c.	c.	PROPN
ftr-350	869	2	inadequate	inadequate	PROPN
ftr-350	869	3	treaty	treaty	NOUN
ftr-350	869	4	guidance	guidance	NOUN
ftr-350	869	5	and	and	CCONJ
ftr-350	869	6	inappropriate	inappropriate	ADJ
ftr-350	869	7	treaty	treaty	NOUN
ftr-350	869	8	claims	claim	VERB
ftr-350	869	9	a	a	DET
ftr-350	869	10	third	third	ADJ
ftr-350	869	11	defect	defect	NOUN
ftr-350	869	12	of	of	ADP
ftr-350	869	13	the	the	DET
ftr-350	869	14	current	current	ADJ
ftr-350	869	15	rules	rule	NOUN
ftr-350	869	16	is	be	AUX
ftr-350	869	17	that	that	SCONJ
ftr-350	869	18	the	the	DET
ftr-350	869	19	payer	payer	NOUN
ftr-350	869	20	and	and	CCONJ
ftr-350	869	21	payee	payee	NOUN
ftr-350	869	22	are	be	AUX
ftr-350	869	23	often	often	ADV
ftr-350	869	24	unable	unable	ADJ
ftr-350	869	25	to	to	PART
ftr-350	869	26	determine	determine	VERB
ftr-350	869	27	whether	whether	SCONJ
ftr-350	869	28	a	a	DET
ftr-350	869	29	particular	particular	ADJ
ftr-350	869	30	treaty	treaty	NOUN
ftr-350	869	31	will	will	AUX
ftr-350	869	32	apply	apply	VERB
ftr-350	869	33	to	to	ADP
ftr-350	869	34	the	the	DET
ftr-350	869	35	type	type	NOUN
ftr-350	869	36	of	of	ADP
ftr-350	869	37	retirement	retirement	NOUN
ftr-350	869	38	distribution	distribution	NOUN
ftr-350	869	39	being	be	AUX
ftr-350	869	40	made	make	VERB
ftr-350	869	41	.	.	PUNCT
ftr-350	870	1	irs	irs	PROPN
ftr-350	870	2	guidance	guidance	NOUN
ftr-350	870	3	is	be	AUX
ftr-350	870	4	limited	limited	ADJ
ftr-350	870	5	.	.	PUNCT
ftr-350	871	1	the	the	DET
ftr-350	871	2	treasury‘s	treasury‘s	PROPN
ftr-350	871	3	technical	technical	ADJ
ftr-350	871	4	explanation	explanation	NOUN
ftr-350	871	5	of	of	ADP
ftr-350	871	6	the	the	DET
ftr-350	871	7	2006	2006	NUM
ftr-350	871	8	u.s	u.s	PROPN
ftr-350	871	9	.	.	PROPN
ftr-350	871	10	model	model	PROPN
ftr-350	871	11	tax	tax	PROPN
ftr-350	871	12	convention	convention	NOUN
ftr-350	871	13	specifies	specify	VERB
ftr-350	871	14	the	the	DET
ftr-350	871	15	types	type	NOUN
ftr-350	871	16	of	of	ADP
ftr-350	871	17	retirement	retirement	NOUN
ftr-350	871	18	plans	plan	NOUN
ftr-350	871	19	eligible	eligible	ADJ
ftr-350	871	20	to	to	PART
ftr-350	871	21	make	make	VERB
ftr-350	871	22	payments	payment	NOUN
ftr-350	871	23	that	that	PRON
ftr-350	871	24	are	be	AUX
ftr-350	871	25	exempt	exempt	ADJ
ftr-350	871	26	under	under	ADP
ftr-350	871	27	the	the	DET
ftr-350	871	28	convention	convention	NOUN
ftr-350	871	29	and	and	CCONJ
ftr-350	871	30	also	also	ADV
ftr-350	871	31	specifies	specify	VERB
ftr-350	871	32	that	that	SCONJ
ftr-350	871	33	both	both	CCONJ
ftr-350	871	34	periodic	periodic	ADJ
ftr-350	871	35	and	and	CCONJ
ftr-350	871	36	single	single	ADJ
ftr-350	871	37	sum	sum	NOUN
ftr-350	871	38	payments	payment	NOUN
ftr-350	871	39	are	be	AUX
ftr-350	871	40	covered	cover	VERB
ftr-350	871	41	.	.	PUNCT
ftr-350	872	1	111	111	NUM
ftr-350	872	2	however	however	ADV
ftr-350	872	3	,	,	PUNCT
ftr-350	872	4	the	the	DET
ftr-350	872	5	technical	technical	ADJ
ftr-350	872	6	explanation	explanation	NOUN
ftr-350	872	7	is	be	AUX
ftr-350	872	8	not	not	PART
ftr-350	872	9	authority	authority	NOUN
ftr-350	872	10	for	for	ADP
ftr-350	872	11	interpreting	interpret	VERB
ftr-350	872	12	actual	actual	ADJ
ftr-350	872	13	treaties	treaty	NOUN
ftr-350	872	14	entered	enter	VERB
ftr-350	872	15	into	into	ADP
ftr-350	872	16	by	by	ADP
ftr-350	872	17	the	the	DET
ftr-350	872	18	united	united	PROPN
ftr-350	872	19	states	states	PROPN
ftr-350	872	20	with	with	ADP
ftr-350	872	21	other	other	ADJ
ftr-350	872	22	countries	country	NOUN
ftr-350	872	23	.	.	PUNCT
ftr-350	873	1	112	112	NUM
ftr-350	873	2	for	for	ADP
ftr-350	873	3	example	example	NOUN
ftr-350	873	4	,	,	PUNCT
ftr-350	873	5	in	in	ADP
ftr-350	873	6	the	the	DET
ftr-350	873	7	case	case	NOUN
ftr-350	873	8	of	of	ADP
ftr-350	873	9	older	old	ADJ
ftr-350	873	10	treaties	treaty	NOUN
ftr-350	873	11	,	,	PUNCT
ftr-350	873	12	it	it	PRON
ftr-350	873	13	is	be	AUX
ftr-350	873	14	unclear	unclear	ADJ
ftr-350	873	15	whether	whether	SCONJ
ftr-350	873	16	the	the	DET
ftr-350	873	17	pension	pension	NOUN
ftr-350	873	18	article	article	NOUN
ftr-350	873	19	covers	cover	VERB
ftr-350	873	20	iras	ira	NOUN
ftr-350	873	21	,	,	PUNCT
ftr-350	873	22	113	113	NUM
ftr-350	873	23	401(k	401(k	PROPN
ftr-350	873	24	)	)	PUNCT
ftr-350	873	25	plans	plan	NOUN
ftr-350	873	26	,	,	PUNCT
ftr-350	873	27	or	or	CCONJ
ftr-350	873	28	other	other	ADJ
ftr-350	873	29	pension	pension	NOUN
ftr-350	873	30	products	product	NOUN
ftr-350	873	31	that	that	PRON
ftr-350	873	32	were	be	AUX
ftr-350	873	33	not	not	PART
ftr-350	873	34	available	available	ADJ
ftr-350	873	35	when	when	SCONJ
ftr-350	873	36	the	the	DET
ftr-350	873	37	treaty	treaty	NOUN
ftr-350	873	38	was	be	AUX
ftr-350	873	39	signed	sign	VERB
ftr-350	873	40	.	.	PUNCT
ftr-350	874	1	114	114	NUM
ftr-350	874	2	it	it	PRON
ftr-350	874	3	is	be	AUX
ftr-350	874	4	often	often	ADV
ftr-350	874	5	111	111	NUM
ftr-350	874	6	.	.	PUNCT
ftr-350	875	1	see	see	VERB
ftr-350	875	2	supra	supra	PROPN
ftr-350	875	3	note	note	PROPN
ftr-350	875	4	73	73	NUM
ftr-350	875	5	.	.	PUNCT
ftr-350	876	1	112	112	NUM
ftr-350	876	2	.	.	PUNCT
ftr-350	877	1	see	see	VERB
ftr-350	877	2	supra	supra	PROPN
ftr-350	877	3	note	note	PROPN
ftr-350	877	4	69	69	NUM
ftr-350	877	5	.	.	PUNCT
ftr-350	878	1	the	the	DET
ftr-350	878	2	technical	technical	ADJ
ftr-350	878	3	explanation	explanation	NOUN
ftr-350	878	4	of	of	ADP
ftr-350	878	5	the	the	DET
ftr-350	878	6	2006	2006	NUM
ftr-350	878	7	model	model	NOUN
ftr-350	878	8	treaty	treaty	NOUN
ftr-350	878	9	does	do	AUX
ftr-350	878	10	not	not	PART
ftr-350	878	11	indicate	indicate	VERB
ftr-350	878	12	that	that	SCONJ
ftr-350	878	13	it	it	PRON
ftr-350	878	14	is	be	AUX
ftr-350	878	15	intended	intend	VERB
ftr-350	878	16	as	as	ADP
ftr-350	878	17	an	an	DET
ftr-350	878	18	interpretation	interpretation	NOUN
ftr-350	878	19	of	of	ADP
ftr-350	878	20	existing	exist	VERB
ftr-350	878	21	treaties	treaty	NOUN
ftr-350	878	22	.	.	PUNCT
ftr-350	879	1	by	by	ADP
ftr-350	879	2	contrast	contrast	NOUN
ftr-350	879	3	,	,	PUNCT
ftr-350	879	4	the	the	DET
ftr-350	879	5	technical	technical	ADJ
ftr-350	879	6	explanation	explanation	NOUN
ftr-350	879	7	of	of	ADP
ftr-350	879	8	the	the	DET
ftr-350	879	9	1996	1996	NUM
ftr-350	879	10	model	model	NOUN
ftr-350	879	11	stated	state	VERB
ftr-350	879	12	that	that	SCONJ
ftr-350	879	13	the	the	DET
ftr-350	879	14	pension	pension	NOUN
ftr-350	879	15	article	article	NOUN
ftr-350	879	16	of	of	ADP
ftr-350	879	17	the	the	DET
ftr-350	879	18	model	model	NOUN
ftr-350	879	19	included	include	VERB
ftr-350	879	20	“	"	PUNCT
ftr-350	879	21	both	both	CCONJ
ftr-350	879	22	periodic	periodic	ADJ
ftr-350	879	23	and	and	CCONJ
ftr-350	879	24	single	single	ADJ
ftr-350	879	25	sum	sum	NOUN
ftr-350	879	26	payments	payment	NOUN
ftr-350	879	27	”	"	PUNCT
ftr-350	879	28	and	and	CCONJ
ftr-350	879	29	that	that	SCONJ
ftr-350	879	30	“	"	PUNCT
ftr-350	879	31	[	[	X
ftr-350	879	32	t]he	t]he	ADV
ftr-350	879	33	same	same	ADJ
ftr-350	879	34	result	result	NOUN
ftr-350	879	35	is	be	AUX
ftr-350	879	36	understood	understand	VERB
ftr-350	879	37	to	to	PART
ftr-350	879	38	apply	apply	VERB
ftr-350	879	39	in	in	ADP
ftr-350	879	40	u.s	u.s	PROPN
ftr-350	879	41	.	.	PROPN
ftr-350	879	42	treaties	treaty	NOUN
ftr-350	879	43	that	that	PRON
ftr-350	879	44	do	do	AUX
ftr-350	879	45	not	not	PART
ftr-350	879	46	make	make	VERB
ftr-350	879	47	this	this	DET
ftr-350	879	48	point	point	NOUN
ftr-350	879	49	explicitly	explicitly	ADV
ftr-350	879	50	.	.	PUNCT
ftr-350	879	51	”	"	PUNCT
ftr-350	880	1	at	at	ADP
ftr-350	880	2	the	the	DET
ftr-350	880	3	same	same	ADJ
ftr-350	880	4	time	time	NOUN
ftr-350	880	5	,	,	PUNCT
ftr-350	880	6	the	the	DET
ftr-350	880	7	1996	1996	NUM
ftr-350	880	8	model	model	NOUN
ftr-350	880	9	imposed	impose	VERB
ftr-350	880	10	certain	certain	ADJ
ftr-350	880	11	limitations	limitation	NOUN
ftr-350	880	12	,	,	PUNCT
ftr-350	880	13	i.e.	i.e.	X
ftr-350	880	14	,	,	PUNCT
ftr-350	880	15	“	"	PUNCT
ftr-350	880	16	the	the	DET
ftr-350	880	17	employee	employee	NOUN
ftr-350	880	18	must	must	AUX
ftr-350	880	19	have	have	AUX
ftr-350	880	20	been	be	AUX
ftr-350	880	21	either	either	ADV
ftr-350	880	22	employed	employ	VERB
ftr-350	880	23	by	by	ADP
ftr-350	880	24	the	the	DET
ftr-350	880	25	same	same	ADJ
ftr-350	880	26	employer	employer	NOUN
ftr-350	880	27	for	for	ADP
ftr-350	880	28	five	five	NUM
ftr-350	880	29	years	year	NOUN
ftr-350	880	30	or	or	CCONJ
ftr-350	880	31	be	be	AUX
ftr-350	880	32	at	at	ADV
ftr-350	880	33	least	least	ADV
ftr-350	880	34	62	62	NUM
ftr-350	880	35	years	year	NOUN
ftr-350	880	36	old	old	ADJ
ftr-350	880	37	at	at	ADP
ftr-350	880	38	the	the	DET
ftr-350	880	39	time	time	NOUN
ftr-350	880	40	of	of	ADP
ftr-350	880	41	the	the	DET
ftr-350	880	42	distribution	distribution	NOUN
ftr-350	880	43	.	.	PUNCT
ftr-350	881	1	in	in	ADP
ftr-350	881	2	addition	addition	NOUN
ftr-350	881	3	,	,	PUNCT
ftr-350	881	4	the	the	DET
ftr-350	881	5	distribution	distribution	NOUN
ftr-350	881	6	must	must	AUX
ftr-350	881	7	be	be	AUX
ftr-350	881	8	made	make	VERB
ftr-350	881	9	either	either	CCONJ
ftr-350	881	10	(	(	PUNCT
ftr-350	881	11	a	a	NOUN
ftr-350	881	12	)	)	PUNCT
ftr-350	881	13	on	on	ADP
ftr-350	881	14	account	account	NOUN
ftr-350	881	15	of	of	ADP
ftr-350	881	16	death	death	NOUN
ftr-350	881	17	or	or	CCONJ
ftr-350	881	18	disability	disability	NOUN
ftr-350	881	19	,	,	PUNCT
ftr-350	881	20	(	(	PUNCT
ftr-350	881	21	b	b	X
ftr-350	881	22	)	)	PUNCT
ftr-350	881	23	as	as	ADP
ftr-350	881	24	part	part	NOUN
ftr-350	881	25	of	of	ADP
ftr-350	881	26	a	a	DET
ftr-350	881	27	series	series	NOUN
ftr-350	881	28	of	of	ADP
ftr-350	881	29	substantially	substantially	ADV
ftr-350	881	30	equal	equal	ADJ
ftr-350	881	31	payments	payment	NOUN
ftr-350	881	32	over	over	ADP
ftr-350	881	33	the	the	DET
ftr-350	881	34	employee‟s	employee‟s	ADJ
ftr-350	881	35	life	life	NOUN
ftr-350	881	36	expectancy	expectancy	NOUN
ftr-350	881	37	(	(	PUNCT
ftr-350	881	38	or	or	CCONJ
ftr-350	881	39	over	over	ADP
ftr-350	881	40	the	the	DET
ftr-350	881	41	joint	joint	ADJ
ftr-350	881	42	life	life	NOUN
ftr-350	881	43	expectancy	expectancy	NOUN
ftr-350	881	44	of	of	ADP
ftr-350	881	45	the	the	DET
ftr-350	881	46	employee	employee	NOUN
ftr-350	881	47	and	and	CCONJ
ftr-350	881	48	a	a	DET
ftr-350	881	49	beneficiary	beneficiary	NOUN
ftr-350	881	50	)	)	PUNCT
ftr-350	881	51	,	,	PUNCT
ftr-350	881	52	or	or	CCONJ
ftr-350	881	53	(	(	PUNCT
ftr-350	881	54	c	c	X
ftr-350	881	55	)	)	PUNCT
ftr-350	881	56	after	after	SCONJ
ftr-350	881	57	the	the	DET
ftr-350	881	58	employee	employee	NOUN
ftr-350	881	59	attained	attain	VERB
ftr-350	881	60	the	the	DET
ftr-350	881	61	age	age	NOUN
ftr-350	881	62	of	of	ADP
ftr-350	881	63	55	55	NUM
ftr-350	881	64	.	.	PUNCT
ftr-350	882	1	finally	finally	ADV
ftr-350	882	2	,	,	PUNCT
ftr-350	882	3	the	the	DET
ftr-350	882	4	distribution	distribution	NOUN
ftr-350	882	5	must	must	AUX
ftr-350	882	6	be	be	AUX
ftr-350	882	7	made	make	VERB
ftr-350	882	8	either	either	CCONJ
ftr-350	882	9	after	after	ADP
ftr-350	882	10	separation	separation	NOUN
ftr-350	882	11	from	from	ADP
ftr-350	882	12	service	service	NOUN
ftr-350	882	13	or	or	CCONJ
ftr-350	882	14	on	on	ADV
ftr-350	882	15	or	or	CCONJ
ftr-350	882	16	after	after	ADP
ftr-350	882	17	attainment	attainment	NOUN
ftr-350	882	18	of	of	ADP
ftr-350	882	19	age	age	NOUN
ftr-350	882	20	65	65	NUM
ftr-350	882	21	.	.	PUNCT
ftr-350	882	22	”	"	PUNCT
ftr-350	883	1	as	as	SCONJ
ftr-350	883	2	described	describe	VERB
ftr-350	883	3	by	by	ADP
ftr-350	883	4	bissell	bissell	PROPN
ftr-350	883	5	,	,	PUNCT
ftr-350	883	6	t.m	t.m	PROPN
ftr-350	883	7	.	.	PROPN
ftr-350	883	8	portfolio	portfolio	PROPN
ftr-350	883	9	,	,	PUNCT
ftr-350	883	10	supra	supra	PROPN
ftr-350	883	11	note	note	PROPN
ftr-350	883	12	67	67	NUM
ftr-350	883	13	,	,	PUNCT
ftr-350	883	14	these	these	DET
ftr-350	883	15	limitations	limitation	NOUN
ftr-350	883	16	had	have	AUX
ftr-350	883	17	been	be	AUX
ftr-350	883	18	previously	previously	ADV
ftr-350	883	19	mentioned	mention	VERB
ftr-350	883	20	in	in	ADP
ftr-350	883	21	a	a	DET
ftr-350	883	22	series	series	NOUN
ftr-350	883	23	of	of	ADP
ftr-350	883	24	private	private	ADJ
ftr-350	883	25	letter	letter	NOUN
ftr-350	883	26	rulings	ruling	NOUN
ftr-350	883	27	.	.	PUNCT
ftr-350	884	1	i	i	PRON
ftr-350	884	2	d.	d.	PROPN
ftr-350	884	3	at	at	ADP
ftr-350	884	4	n.420	n.420	PROPN
ftr-350	884	5	.	.	PROPN
ftr-350	884	6	113	113	NUM
ftr-350	884	7	.	.	PUNCT
ftr-350	885	1	see	see	PROPN
ftr-350	885	2	act	act	PROPN
ftr-350	885	3	,	,	PUNCT
ftr-350	885	4	supra	supra	PROPN
ftr-350	885	5	note	note	PROPN
ftr-350	885	6	62	62	NUM
ftr-350	885	7	,	,	PUNCT
ftr-350	885	8	at	at	ADP
ftr-350	885	9	b-5	b-5	NUM
ftr-350	885	10	,	,	PUNCT
ftr-350	885	11	noting	note	VERB
ftr-350	885	12	that	that	SCONJ
ftr-350	885	13	“	"	PUNCT
ftr-350	885	14	lower	low	ADJ
ftr-350	885	15	treaty	treaty	NOUN
ftr-350	885	16	rates	rate	NOUN
ftr-350	885	17	are	be	AUX
ftr-350	885	18	not	not	PART
ftr-350	885	19	automatic	automatic	ADJ
ftr-350	885	20	for	for	ADP
ftr-350	885	21	iras	ira	NOUN
ftr-350	885	22	,	,	PUNCT
ftr-350	885	23	”	"	PUNCT
ftr-350	885	24	and	and	CCONJ
ftr-350	885	25	that	that	SCONJ
ftr-350	885	26	if	if	SCONJ
ftr-350	885	27	a	a	DET
ftr-350	885	28	treaty	treaty	NOUN
ftr-350	885	29	does	do	AUX
ftr-350	885	30	not	not	PART
ftr-350	885	31	specify	specify	VERB
ftr-350	885	32	that	that	SCONJ
ftr-350	885	33	a	a	DET
ftr-350	885	34	distribution	distribution	NOUN
ftr-350	885	35	from	from	ADP
ftr-350	885	36	an	an	DET
ftr-350	885	37	ira	ira	PROPN
ftr-350	885	38	is	be	AUX
ftr-350	885	39	pension	pension	NOUN
ftr-350	885	40	income	income	NOUN
ftr-350	885	41	“	"	PUNCT
ftr-350	885	42	most	most	ADJ
ftr-350	885	43	ira	ira	PROPN
ftr-350	885	44	payers	payer	NOUN
ftr-350	885	45	default	default	VERB
ftr-350	885	46	to	to	ADP
ftr-350	885	47	the	the	DET
ftr-350	885	48	30	30	NUM
ftr-350	885	49	percent	percent	NOUN
ftr-350	885	50	withholding	withholding	NOUN
ftr-350	885	51	rate	rate	NOUN
ftr-350	885	52	.	.	PUNCT
ftr-350	885	53	”	"	PUNCT
ftr-350	886	1	114	114	NUM
ftr-350	886	2	.	.	PUNCT
ftr-350	887	1	more	more	ADJ
ftr-350	887	2	than	than	ADP
ftr-350	887	3	20	20	NUM
ftr-350	887	4	treaties	treaty	NOUN
ftr-350	887	5	became	become	VERB
ftr-350	887	6	effective	effective	ADJ
ftr-350	887	7	in	in	ADP
ftr-350	887	8	the	the	DET
ftr-350	887	9	mid-1980‟s	mid-1980‟s	PROPN
ftr-350	887	10	or	or	CCONJ
ftr-350	887	11	before	before	ADV
ftr-350	887	12	.	.	PUNCT
ftr-350	888	1	private	private	ADJ
ftr-350	888	2	letter	letter	NOUN
ftr-350	888	3	rulings	ruling	NOUN
ftr-350	888	4	issued	issue	VERB
ftr-350	888	5	in	in	ADP
ftr-350	888	6	the	the	DET
ftr-350	888	7	1980‟s	1980‟s	NUM
ftr-350	888	8	or	or	CCONJ
ftr-350	888	9	1990‟s	1990‟s	NUM
ftr-350	888	10	can	can	AUX
ftr-350	888	11	not	not	PART
ftr-350	888	12	be	be	AUX
ftr-350	888	13	cited	cite	VERB
ftr-350	888	14	as	as	ADP
ftr-350	888	15	precedent	precedent	NOUN
ftr-350	888	16	.	.	PUNCT
ftr-350	889	1	moreover	moreover	ADV
ftr-350	889	2	,	,	PUNCT
ftr-350	889	3	these	these	DET
ftr-350	889	4	rulings	ruling	NOUN
ftr-350	889	5	are	be	AUX
ftr-350	889	6	not	not	PART
ftr-350	889	7	necessarily	necessarily	ADV
ftr-350	889	8	consistent	consistent	ADJ
ftr-350	889	9	with	with	ADP
ftr-350	889	10	newer	new	ADJ
ftr-350	889	11	treaties	treaty	NOUN
ftr-350	889	12	or	or	CCONJ
ftr-350	889	13	the	the	DET
ftr-350	889	14	806	806	NUM
ftr-350	889	15	florida	florida	PROPN
ftr-350	889	16	tax	tax	NOUN
ftr-350	889	17	review	review	NOUN
ftr-350	890	1	[	[	X
ftr-350	890	2	vol	vol	NOUN
ftr-350	890	3	.	.	PUNCT
ftr-350	891	1	11:10	11:10	NUM
ftr-350	891	2	unclear	unclear	ADJ
ftr-350	891	3	whether	whether	SCONJ
ftr-350	891	4	a	a	DET
ftr-350	891	5	treaty	treaty	NOUN
ftr-350	891	6	article	article	NOUN
ftr-350	891	7	that	that	PRON
ftr-350	891	8	refers	refer	VERB
ftr-350	891	9	to	to	ADP
ftr-350	891	10	―periodic	―periodic	PROPN
ftr-350	891	11	payments‖	payments‖	PROPN
ftr-350	891	12	would	would	AUX
ftr-350	891	13	also	also	ADV
ftr-350	891	14	apply	apply	VERB
ftr-350	891	15	to	to	PART
ftr-350	891	16	lump	lump	VERB
ftr-350	891	17	sum	sum	NOUN
ftr-350	891	18	payments	payment	NOUN
ftr-350	891	19	.	.	PUNCT
ftr-350	892	1	115	115	NUM
ftr-350	892	2	in	in	ADP
ftr-350	892	3	some	some	DET
ftr-350	892	4	cases	case	NOUN
ftr-350	892	5	,	,	PUNCT
ftr-350	892	6	there	there	PRON
ftr-350	892	7	is	be	VERB
ftr-350	892	8	a	a	DET
ftr-350	892	9	possibility	possibility	NOUN
ftr-350	892	10	that	that	SCONJ
ftr-350	892	11	the	the	DET
ftr-350	892	12	―other	―other	PRON
ftr-350	892	13	income‖	income‖	X
ftr-350	892	14	article	article	NOUN
ftr-350	892	15	of	of	ADP
ftr-350	892	16	a	a	DET
ftr-350	892	17	treaty	treaty	NOUN
ftr-350	892	18	might	might	AUX
ftr-350	892	19	cover	cover	VERB
ftr-350	892	20	payments	payment	NOUN
ftr-350	892	21	not	not	PART
ftr-350	892	22	covered	cover	VERB
ftr-350	892	23	by	by	ADP
ftr-350	892	24	the	the	DET
ftr-350	892	25	pension	pension	NOUN
ftr-350	892	26	article	article	NOUN
ftr-350	892	27	.	.	PUNCT
ftr-350	893	1	116	116	NUM
ftr-350	894	1	it	it	PRON
ftr-350	894	2	is	be	AUX
ftr-350	894	3	also	also	ADV
ftr-350	894	4	unclear	unclear	ADJ
ftr-350	894	5	whether	whether	SCONJ
ftr-350	894	6	a	a	DET
ftr-350	894	7	treaty	treaty	NOUN
ftr-350	894	8	exemption	exemption	NOUN
ftr-350	894	9	for	for	ADP
ftr-350	894	10	a	a	DET
ftr-350	894	11	pension	pension	NOUN
ftr-350	894	12	also	also	ADV
ftr-350	894	13	prevents	prevent	VERB
ftr-350	894	14	application	application	NOUN
ftr-350	894	15	of	of	ADP
ftr-350	894	16	the	the	DET
ftr-350	894	17	10	10	NUM
ftr-350	894	18	percent	percent	NOUN
ftr-350	894	19	early	early	ADJ
ftr-350	894	20	withdrawal	withdrawal	NOUN
ftr-350	894	21	penalty	penalty	NOUN
ftr-350	894	22	.	.	PUNCT
ftr-350	895	1	117	117	NUM
ftr-350	895	2	finally	finally	ADV
ftr-350	895	3	,	,	PUNCT
ftr-350	895	4	the	the	DET
ftr-350	895	5	treatment	treatment	NOUN
ftr-350	895	6	of	of	ADP
ftr-350	895	7	annuities	annuity	NOUN
ftr-350	895	8	under	under	ADP
ftr-350	895	9	qualified	qualified	ADJ
ftr-350	895	10	plans	plan	NOUN
ftr-350	895	11	is	be	AUX
ftr-350	895	12	uncertain	uncertain	ADJ
ftr-350	895	13	.	.	PUNCT
ftr-350	896	1	this	this	DET
ftr-350	896	2	ambiguity	ambiguity	NOUN
ftr-350	896	3	in	in	ADP
ftr-350	896	4	the	the	DET
ftr-350	896	5	treaty	treaty	NOUN
ftr-350	896	6	rules	rule	NOUN
ftr-350	896	7	leads	lead	VERB
ftr-350	896	8	payers	payer	NOUN
ftr-350	896	9	to	to	PART
ftr-350	896	10	withhold	withhold	VERB
ftr-350	896	11	at	at	ADP
ftr-350	896	12	the	the	DET
ftr-350	896	13	statutory	statutory	ADJ
ftr-350	896	14	rate	rate	NOUN
ftr-350	896	15	,	,	PUNCT
ftr-350	896	16	rather	rather	ADV
ftr-350	896	17	than	than	SCONJ
ftr-350	896	18	take	take	VERB
ftr-350	896	19	a	a	DET
ftr-350	896	20	risk	risk	NOUN
ftr-350	896	21	that	that	SCONJ
ftr-350	896	22	the	the	DET
ftr-350	896	23	treaty	treaty	NOUN
ftr-350	896	24	claim	claim	NOUN
ftr-350	896	25	is	be	AUX
ftr-350	896	26	not	not	PART
ftr-350	896	27	valid	valid	ADJ
ftr-350	896	28	.	.	PUNCT
ftr-350	897	1	the	the	DET
ftr-350	897	2	result	result	NOUN
ftr-350	897	3	is	be	AUX
ftr-350	897	4	that	that	SCONJ
ftr-350	897	5	a	a	DET
ftr-350	897	6	form	form	NOUN
ftr-350	897	7	1040nr	1040nr	NOUN
ftr-350	897	8	must	must	AUX
ftr-350	897	9	be	be	AUX
ftr-350	897	10	filed	file	VERB
ftr-350	897	11	in	in	ADP
ftr-350	897	12	order	order	NOUN
ftr-350	897	13	for	for	ADP
ftr-350	897	14	a	a	DET
ftr-350	897	15	treaty	treaty	NOUN
ftr-350	897	16	claim	claim	NOUN
ftr-350	897	17	to	to	PART
ftr-350	897	18	be	be	AUX
ftr-350	897	19	made	make	VERB
ftr-350	897	20	,	,	PUNCT
ftr-350	897	21	a	a	DET
ftr-350	897	22	burdensome	burdensome	ADJ
ftr-350	897	23	process	process	NOUN
ftr-350	897	24	,	,	PUNCT
ftr-350	897	25	as	as	SCONJ
ftr-350	897	26	noted	note	VERB
ftr-350	897	27	above	above	ADV
ftr-350	897	28	.	.	PUNCT
ftr-350	898	1	a	a	DET
ftr-350	898	2	further	further	ADJ
ftr-350	898	3	problem	problem	NOUN
ftr-350	898	4	is	be	AUX
ftr-350	898	5	that	that	SCONJ
ftr-350	898	6	some	some	DET
ftr-350	898	7	nonresident	nonresident	ADJ
ftr-350	898	8	aliens	alien	NOUN
ftr-350	898	9	may	may	AUX
ftr-350	898	10	make	make	VERB
ftr-350	898	11	inappropriate	inappropriate	ADJ
ftr-350	898	12	treaty	treaty	NOUN
ftr-350	898	13	claims	claim	NOUN
ftr-350	898	14	based	base	VERB
ftr-350	898	15	merely	merely	ADV
ftr-350	898	16	on	on	ADP
ftr-350	898	17	the	the	DET
ftr-350	898	18	fact	fact	NOUN
ftr-350	898	19	that	that	SCONJ
ftr-350	898	20	their	their	PRON
ftr-350	898	21	address	address	NOUN
ftr-350	898	22	is	be	AUX
ftr-350	898	23	in	in	ADP
ftr-350	898	24	a	a	DET
ftr-350	898	25	treaty	treaty	NOUN
ftr-350	898	26	country	country	NOUN
ftr-350	898	27	.	.	PUNCT
ftr-350	899	1	they	they	PRON
ftr-350	899	2	may	may	AUX
ftr-350	899	3	not	not	PART
ftr-350	899	4	appreciate	appreciate	VERB
ftr-350	899	5	the	the	DET
ftr-350	899	6	requirement	requirement	NOUN
ftr-350	899	7	that	that	SCONJ
ftr-350	899	8	they	they	PRON
ftr-350	899	9	actually	actually	ADV
ftr-350	899	10	be	be	VERB
ftr-350	899	11	a	a	DET
ftr-350	899	12	resident	resident	NOUN
ftr-350	899	13	in	in	ADP
ftr-350	899	14	the	the	DET
ftr-350	899	15	treaty	treaty	NOUN
ftr-350	899	16	country	country	NOUN
ftr-350	899	17	for	for	ADP
ftr-350	899	18	tax	tax	NOUN
ftr-350	899	19	purposes	purpose	NOUN
ftr-350	899	20	and	and	CCONJ
ftr-350	899	21	that	that	SCONJ
ftr-350	899	22	they	they	PRON
ftr-350	899	23	be	be	VERB
ftr-350	899	24	subject	subject	ADJ
ftr-350	899	25	to	to	ADP
ftr-350	899	26	tax	tax	NOUN
ftr-350	899	27	on	on	ADP
ftr-350	899	28	their	their	PRON
ftr-350	899	29	retirement	retirement	NOUN
ftr-350	899	30	distributions	distribution	NOUN
ftr-350	899	31	in	in	ADP
ftr-350	899	32	that	that	DET
ftr-350	899	33	country	country	NOUN
ftr-350	899	34	.	.	PUNCT
ftr-350	900	1	118	118	NUM
ftr-350	901	1	or	or	CCONJ
ftr-350	901	2	they	they	PRON
ftr-350	901	3	may	may	AUX
ftr-350	901	4	be	be	AUX
ftr-350	901	5	resident	resident	ADJ
ftr-350	901	6	of	of	ADP
ftr-350	901	7	a	a	DET
ftr-350	901	8	treaty	treaty	NOUN
ftr-350	901	9	country	country	NOUN
ftr-350	901	10	that	that	PRON
ftr-350	901	11	requires	require	VERB
ftr-350	901	12	that	that	SCONJ
ftr-350	901	13	,	,	PUNCT
ftr-350	901	14	for	for	ADP
ftr-350	901	15	their	their	PRON
ftr-350	901	16	type	type	NOUN
ftr-350	901	17	of	of	ADP
ftr-350	901	18	tax	tax	NOUN
ftr-350	901	19	residency	residency	NOUN
ftr-350	901	20	technical	technical	ADJ
ftr-350	901	21	explanation	explanation	NOUN
ftr-350	901	22	of	of	ADP
ftr-350	901	23	the	the	DET
ftr-350	901	24	u.s	u.s	PROPN
ftr-350	901	25	.	.	PROPN
ftr-350	901	26	model	model	PROPN
ftr-350	901	27	.	.	PUNCT
ftr-350	902	1	singer	singer	NOUN
ftr-350	902	2	letter	letter	NOUN
ftr-350	902	3	,	,	PUNCT
ftr-350	902	4	supra	supra	PROPN
ftr-350	902	5	note	note	NOUN
ftr-350	902	6	1	1	X
ftr-350	902	7	.	.	X
ftr-350	902	8	see	see	VERB
ftr-350	902	9	supra	supra	PROPN
ftr-350	902	10	notes	note	VERB
ftr-350	902	11	73	73	NUM
ftr-350	902	12	and	and	CCONJ
ftr-350	902	13	112	112	NUM
ftr-350	902	14	.	.	PUNCT
ftr-350	902	15	115	115	NUM
ftr-350	902	16	.	.	PUNCT
ftr-350	903	1	see	see	VERB
ftr-350	903	2	bissell	bissell	PROPN
ftr-350	903	3	,	,	PUNCT
ftr-350	903	4	t.m	t.m	PROPN
ftr-350	903	5	.	.	PROPN
ftr-350	903	6	portfolio	portfolio	PROPN
ftr-350	903	7	,	,	PUNCT
ftr-350	903	8	supra	supra	PROPN
ftr-350	903	9	note	note	PROPN
ftr-350	903	10	67	67	NUM
ftr-350	903	11	,	,	PUNCT
ftr-350	903	12	at	at	ADP
ftr-350	903	13	a-73	a-73	PROPN
ftr-350	903	14	,	,	PUNCT
ftr-350	903	15	discussing	discuss	VERB
ftr-350	903	16	uncertainty	uncertainty	NOUN
ftr-350	903	17	regarding	regard	VERB
ftr-350	903	18	classification	classification	NOUN
ftr-350	903	19	of	of	ADP
ftr-350	903	20	lump	lump	NOUN
ftr-350	903	21	sum	sum	NOUN
ftr-350	903	22	payments	payment	NOUN
ftr-350	903	23	.	.	PUNCT
ftr-350	904	1	see	see	VERB
ftr-350	904	2	foster	foster	ADJ
ftr-350	904	3	,	,	PUNCT
ftr-350	904	4	supra	supra	PROPN
ftr-350	904	5	note	note	PROPN
ftr-350	904	6	67	67	NUM
ftr-350	904	7	,	,	PUNCT
ftr-350	904	8	at	at	ADP
ftr-350	904	9	§	§	PROPN
ftr-350	904	10	§	§	PROPN
ftr-350	904	11	14.05	14.05	NUM
ftr-350	904	12	,	,	PUNCT
ftr-350	904	13	14.07	14.07	NUM
ftr-350	904	14	,	,	PUNCT
ftr-350	904	15	and	and	CCONJ
ftr-350	904	16	14.14	14.14	NUM
ftr-350	904	17	(	(	PUNCT
ftr-350	904	18	treaties	treaty	NOUN
ftr-350	904	19	with	with	ADP
ftr-350	904	20	australia	australia	PROPN
ftr-350	904	21	,	,	PUNCT
ftr-350	904	22	cyprus	cyprus	PROPN
ftr-350	904	23	,	,	PUNCT
ftr-350	904	24	egypt	egypt	PROPN
ftr-350	904	25	,	,	PUNCT
ftr-350	904	26	greece	greece	PROPN
ftr-350	904	27	,	,	PUNCT
ftr-350	904	28	iceland	iceland	PROPN
ftr-350	904	29	,	,	PUNCT
ftr-350	904	30	india	india	PROPN
ftr-350	904	31	,	,	PUNCT
ftr-350	904	32	korea	korea	PROPN
ftr-350	904	33	(	(	PUNCT
ftr-350	904	34	south	south	PROPN
ftr-350	904	35	)	)	PUNCT
ftr-350	904	36	,	,	PUNCT
ftr-350	904	37	morocco	morocco	PROPN
ftr-350	904	38	,	,	PUNCT
ftr-350	904	39	norway	norway	PROPN
ftr-350	904	40	,	,	PUNCT
ftr-350	904	41	philippines	philippine	NOUN
ftr-350	904	42	,	,	PUNCT
ftr-350	904	43	romania	romania	PROPN
ftr-350	904	44	,	,	PUNCT
ftr-350	904	45	and	and	CCONJ
ftr-350	904	46	trinidad	trinidad	PROPN
ftr-350	904	47	and	and	CCONJ
ftr-350	904	48	tobago	tobago	PROPN
ftr-350	904	49	refer	refer	VERB
ftr-350	904	50	to	to	ADP
ftr-350	904	51	“	"	PUNCT
ftr-350	904	52	periodic	periodic	ADJ
ftr-350	904	53	payments	payment	NOUN
ftr-350	904	54	”	"	PUNCT
ftr-350	904	55	)	)	PUNCT
ftr-350	905	1	i	i	PRON
ftr-350	905	2	d.	d.	PROPN
ftr-350	905	3	and	and	CCONJ
ftr-350	905	4	,	,	PUNCT
ftr-350	905	5	further	far	ADV
ftr-350	905	6	the	the	DET
ftr-350	905	7	“	"	PUNCT
ftr-350	905	8	technical	technical	ADJ
ftr-350	905	9	explanation	explanation	NOUN
ftr-350	905	10	to	to	ADP
ftr-350	905	11	the	the	DET
ftr-350	905	12	treaty	treaty	NOUN
ftr-350	905	13	with	with	ADP
ftr-350	905	14	india	india	PROPN
ftr-350	905	15	states	state	VERB
ftr-350	905	16	that	that	SCONJ
ftr-350	905	17	„	„	PUNCT
ftr-350	905	18	the	the	DET
ftr-350	905	19	definition	definition	NOUN
ftr-350	905	20	excludes	exclude	VERB
ftr-350	905	21	from	from	ADP
ftr-350	905	22	the	the	DET
ftr-350	905	23	pension	pension	NOUN
ftr-350	905	24	definition	definition	NOUN
ftr-350	905	25	a	a	DET
ftr-350	905	26	single	single	ADJ
ftr-350	905	27	lump	lump	NOUN
ftr-350	905	28	-	-	PUNCT
ftr-350	905	29	sum	sum	NOUN
ftr-350	905	30	payment.‟	payment.‟	NOUN
ftr-350	905	31	”	"	PUNCT
ftr-350	905	32	i	i	PROPN
ftr-350	905	33	d.	d.	PROPN
ftr-350	905	34	116	116	NUM
ftr-350	905	35	.	.	PUNCT
ftr-350	906	1	for	for	ADP
ftr-350	906	2	example	example	NOUN
ftr-350	906	3	,	,	PUNCT
ftr-350	906	4	since	since	SCONJ
ftr-350	906	5	iras	ira	NOUN
ftr-350	906	6	are	be	AUX
ftr-350	906	7	“	"	PUNCT
ftr-350	906	8	not	not	PART
ftr-350	906	9	dealt	deal	VERB
ftr-350	906	10	with	with	ADP
ftr-350	906	11	”	"	PUNCT
ftr-350	906	12	in	in	ADP
ftr-350	906	13	the	the	DET
ftr-350	906	14	pension	pension	NOUN
ftr-350	906	15	articles	article	NOUN
ftr-350	906	16	of	of	ADP
ftr-350	906	17	various	various	ADJ
ftr-350	906	18	treaties	treaty	NOUN
ftr-350	906	19	,	,	PUNCT
ftr-350	906	20	such	such	ADJ
ftr-350	906	21	as	as	ADP
ftr-350	906	22	finland	finland	PROPN
ftr-350	906	23	,	,	PUNCT
ftr-350	906	24	france	france	PROPN
ftr-350	906	25	,	,	PUNCT
ftr-350	906	26	russia	russia	PROPN
ftr-350	906	27	,	,	PUNCT
ftr-350	906	28	and	and	CCONJ
ftr-350	906	29	germany	germany	PROPN
ftr-350	906	30	,	,	PUNCT
ftr-350	906	31	they	they	PRON
ftr-350	906	32	are	be	AUX
ftr-350	906	33	arguably	arguably	ADV
ftr-350	906	34	covered	cover	VERB
ftr-350	906	35	under	under	ADP
ftr-350	906	36	the	the	DET
ftr-350	906	37	other	other	ADJ
ftr-350	906	38	income	income	NOUN
ftr-350	906	39	article	article	NOUN
ftr-350	906	40	.	.	PUNCT
ftr-350	907	1	117	117	NUM
ftr-350	907	2	.	.	PUNCT
ftr-350	908	1	see	see	VERB
ftr-350	908	2	i.r.s	i.r.s	PROPN
ftr-350	908	3	priv	priv	PROPN
ftr-350	908	4	.	.	PUNCT
ftr-350	909	1	ltr	ltr	PROPN
ftr-350	909	2	.	.	PUNCT
ftr-350	909	3	rul	rul	PROPN
ftr-350	909	4	.	.	PUNCT
ftr-350	910	1	92	92	NUM
ftr-350	910	2	-	-	SYM
ftr-350	910	3	53	53	NUM
ftr-350	910	4	-	-	PUNCT
ftr-350	910	5	049	049	NUM
ftr-350	910	6	(	(	PUNCT
ftr-350	910	7	oct	oct	PROPN
ftr-350	910	8	.	.	PROPN
ftr-350	910	9	6	6	NUM
ftr-350	910	10	,	,	PUNCT
ftr-350	910	11	1992	1992	NUM
ftr-350	910	12	)	)	PUNCT
ftr-350	910	13	,	,	PUNCT
ftr-350	910	14	stating	state	VERB
ftr-350	910	15	that	that	SCONJ
ftr-350	910	16	under	under	ADP
ftr-350	910	17	the	the	DET
ftr-350	910	18	u.k	u.k	PROPN
ftr-350	910	19	.	.	PROPN
ftr-350	910	20	treaty	treaty	PROPN
ftr-350	910	21	,	,	PUNCT
ftr-350	910	22	a	a	DET
ftr-350	910	23	distribution	distribution	NOUN
ftr-350	910	24	from	from	ADP
ftr-350	910	25	a	a	DET
ftr-350	910	26	rollover	rollover	NOUN
ftr-350	910	27	ira	ira	PROPN
ftr-350	910	28	before	before	ADP
ftr-350	910	29	age	age	NOUN
ftr-350	910	30	59	59	NUM
ftr-350	910	31	1/2	1/2	NUM
ftr-350	910	32	is	be	AUX
ftr-350	910	33	treated	treat	VERB
ftr-350	910	34	as	as	ADV
ftr-350	910	35	exempt	exempt	ADJ
ftr-350	910	36	from	from	ADP
ftr-350	910	37	u.s	u.s	PROPN
ftr-350	910	38	.	.	PROPN
ftr-350	910	39	tax	tax	NOUN
ftr-350	910	40	as	as	ADP
ftr-350	910	41	“	"	PUNCT
ftr-350	910	42	other	other	ADJ
ftr-350	910	43	income	income	NOUN
ftr-350	910	44	”	"	PUNCT
ftr-350	910	45	under	under	ADP
ftr-350	910	46	art	art	NOUN
ftr-350	910	47	.	.	PUNCT
ftr-350	911	1	22(1	22(1	NUM
ftr-350	911	2	)	)	PUNCT
ftr-350	911	3	,	,	PUNCT
ftr-350	911	4	and	and	CCONJ
ftr-350	911	5	that	that	SCONJ
ftr-350	911	6	therefore	therefore	ADV
ftr-350	911	7	section	section	NOUN
ftr-350	911	8	72(t	72(t	NUM
ftr-350	911	9	)	)	PUNCT
ftr-350	911	10	penalty	penalty	NOUN
ftr-350	911	11	tax	tax	NOUN
ftr-350	911	12	does	do	AUX
ftr-350	911	13	not	not	PART
ftr-350	911	14	apply	apply	VERB
ftr-350	911	15	.	.	PUNCT
ftr-350	912	1	section	section	NOUN
ftr-350	912	2	72(t	72(t	NUM
ftr-350	912	3	)	)	PUNCT
ftr-350	912	4	imposes	impose	VERB
ftr-350	912	5	a	a	DET
ftr-350	912	6	10	10	NUM
ftr-350	912	7	percent	percent	NOUN
ftr-350	912	8	additional	additional	ADJ
ftr-350	912	9	tax	tax	NOUN
ftr-350	912	10	only	only	ADV
ftr-350	912	11	on	on	ADP
ftr-350	912	12	“	"	PUNCT
ftr-350	912	13	the	the	DET
ftr-350	912	14	portion	portion	NOUN
ftr-350	912	15	of	of	ADP
ftr-350	912	16	[	[	PUNCT
ftr-350	912	17	the	the	DET
ftr-350	912	18	amount	amount	NOUN
ftr-350	912	19	received	receive	VERB
ftr-350	912	20	]	]	PUNCT
ftr-350	912	21	which	which	PRON
ftr-350	912	22	is	be	AUX
ftr-350	912	23	includible	includible	ADJ
ftr-350	912	24	in	in	ADP
ftr-350	912	25	gross	gross	ADJ
ftr-350	912	26	income	income	NOUN
ftr-350	912	27	.	.	PUNCT
ftr-350	912	28	”	"	PUNCT
ftr-350	913	1	the	the	DET
ftr-350	913	2	ruling	rule	VERB
ftr-350	913	3	reasons	reason	NOUN
ftr-350	913	4	that	that	PRON
ftr-350	913	5	since	since	SCONJ
ftr-350	913	6	the	the	DET
ftr-350	913	7	amount	amount	NOUN
ftr-350	913	8	distributed	distribute	VERB
ftr-350	913	9	“	"	PUNCT
ftr-350	913	10	is	be	AUX
ftr-350	913	11	excluded	exclude	VERB
ftr-350	913	12	from	from	ADP
ftr-350	913	13	the	the	DET
ftr-350	913	14	taxpayer‟s	taxpayer‟s	PROPN
ftr-350	913	15	united	united	PROPN
ftr-350	913	16	states	states	PROPN
ftr-350	913	17	gross	gross	ADJ
ftr-350	913	18	income	income	NOUN
ftr-350	913	19	under	under	ADP
ftr-350	913	20	.	.	PUNCT
ftr-350	913	21	.	.	PUNCT
ftr-350	913	22	.	.	PUNCT
ftr-350	914	1	the	the	DET
ftr-350	914	2	treaty	treaty	NOUN
ftr-350	914	3	,	,	PUNCT
ftr-350	914	4	the	the	DET
ftr-350	914	5	ten	ten	NUM
ftr-350	914	6	percent	percent	NOUN
ftr-350	914	7	additional	additional	ADJ
ftr-350	914	8	tax	tax	NOUN
ftr-350	914	9	.	.	PUNCT
ftr-350	914	10	.	.	PUNCT
ftr-350	914	11	.	.	PUNCT
ftr-350	915	1	does	do	AUX
ftr-350	915	2	not	not	PART
ftr-350	915	3	apply	apply	VERB
ftr-350	915	4	.	.	PUNCT
ftr-350	915	5	”	"	PUNCT
ftr-350	916	1	i	i	PRON
ftr-350	916	2	d.	d.	PROPN
ftr-350	916	3	by	by	ADP
ftr-350	916	4	contrast	contrast	NOUN
ftr-350	916	5	,	,	PUNCT
ftr-350	916	6	the	the	DET
ftr-350	916	7	ruling	ruling	NOUN
ftr-350	916	8	concludes	conclude	VERB
ftr-350	916	9	that	that	SCONJ
ftr-350	916	10	the	the	DET
ftr-350	916	11	treaty	treaty	NOUN
ftr-350	916	12	would	would	AUX
ftr-350	916	13	not	not	PART
ftr-350	916	14	“	"	PUNCT
ftr-350	916	15	prevent	prevent	VERB
ftr-350	916	16	the	the	DET
ftr-350	916	17	application	application	NOUN
ftr-350	916	18	of	of	ADP
ftr-350	916	19	”	"	PUNCT
ftr-350	916	20	the	the	DET
ftr-350	916	21	15	15	NUM
ftr-350	916	22	percent	percent	NOUN
ftr-350	916	23	penalty	penalty	NOUN
ftr-350	916	24	on	on	ADP
ftr-350	916	25	excess	excess	ADJ
ftr-350	916	26	distributions	distribution	NOUN
ftr-350	916	27	under	under	ADP
ftr-350	916	28	section	section	NOUN
ftr-350	916	29	4980a	4980a	NUM
ftr-350	916	30	“	"	PUNCT
ftr-350	916	31	because	because	SCONJ
ftr-350	916	32	the	the	DET
ftr-350	916	33	tax	tax	NOUN
ftr-350	916	34	imposed	impose	VERB
ftr-350	916	35	is	be	AUX
ftr-350	916	36	an	an	DET
ftr-350	916	37	excise	excise	NOUN
ftr-350	916	38	tax	tax	NOUN
ftr-350	916	39	.	.	PUNCT
ftr-350	916	40	”	"	PUNCT
ftr-350	917	1	i	i	PRON
ftr-350	917	2	d.	d.	PROPN
ftr-350	917	3	118	118	NUM
ftr-350	917	4	.	.	PUNCT
ftr-350	918	1	the	the	DET
ftr-350	918	2	form	form	NOUN
ftr-350	918	3	1040nr	1040nr	NOUN
ftr-350	918	4	does	do	AUX
ftr-350	918	5	require	require	VERB
ftr-350	918	6	a	a	DET
ftr-350	918	7	taxpayer	taxpayer	NOUN
ftr-350	918	8	claiming	claim	VERB
ftr-350	918	9	a	a	DET
ftr-350	918	10	treaty	treaty	NOUN
ftr-350	918	11	exemption	exemption	NOUN
ftr-350	918	12	to	to	PART
ftr-350	918	13	enter	enter	VERB
ftr-350	918	14	the	the	DET
ftr-350	918	15	exempt	exempt	ADJ
ftr-350	918	16	income	income	NOUN
ftr-350	918	17	and	and	CCONJ
ftr-350	918	18	answer	answer	VERB
ftr-350	918	19	“	"	PUNCT
ftr-350	918	20	yes	yes	INTJ
ftr-350	918	21	or	or	CCONJ
ftr-350	918	22	no	no	INTJ
ftr-350	918	23	”	"	PUNCT
ftr-350	918	24	whether	whether	SCONJ
ftr-350	918	25	he	he	PRON
ftr-350	918	26	is	be	AUX
ftr-350	918	27	subject	subject	ADJ
ftr-350	918	28	to	to	ADP
ftr-350	918	29	tax	tax	NOUN
ftr-350	918	30	on	on	ADP
ftr-350	918	31	“	"	PUNCT
ftr-350	918	32	any	any	PRON
ftr-350	918	33	of	of	ADP
ftr-350	918	34	the	the	DET
ftr-350	918	35	income	income	NOUN
ftr-350	918	36	”	"	PUNCT
ftr-350	918	37	entered	enter	VERB
ftr-350	918	38	.	.	PUNCT
ftr-350	919	1	2010	2010	NUM
ftr-350	919	2	i.r.s	i.r.s	PROPN
ftr-350	919	3	.	.	PUNCT
ftr-350	920	1	form	form	NOUN
ftr-350	920	2	1040nr	1040nr	NOUN
ftr-350	920	3	,	,	PUNCT
ftr-350	920	4	p.	p.	NOUN
ftr-350	920	5	5	5	NUM
ftr-350	920	6	,	,	PUNCT
ftr-350	920	7	schedule	schedule	NOUN
ftr-350	920	8	oi	oi	NOUN
ftr-350	920	9	,	,	PUNCT
ftr-350	920	10	part	part	NOUN
ftr-350	920	11	l	l	NOUN
ftr-350	920	12	,	,	PUNCT
ftr-350	920	13	question	question	NOUN
ftr-350	920	14	2	2	NUM
ftr-350	920	15	.	.	NOUN
ftr-350	920	16	2012	2012	NUM
ftr-350	920	17	]	]	PUNCT
ftr-350	920	18	retirement	retirement	NOUN
ftr-350	920	19	distributions	distribution	NOUN
ftr-350	920	20	to	to	ADP
ftr-350	920	21	foreign	foreign	ADJ
ftr-350	920	22	nationals	national	NOUN
ftr-350	920	23	807	807	NUM
ftr-350	920	24	status	status	NOUN
ftr-350	920	25	in	in	ADP
ftr-350	920	26	the	the	DET
ftr-350	920	27	treaty	treaty	NOUN
ftr-350	920	28	country	country	NOUN
ftr-350	920	29	,	,	PUNCT
ftr-350	920	30	income	income	NOUN
ftr-350	920	31	must	must	AUX
ftr-350	920	32	be	be	AUX
ftr-350	920	33	remitted	remit	VERB
ftr-350	920	34	to	to	ADP
ftr-350	920	35	the	the	DET
ftr-350	920	36	treaty	treaty	NOUN
ftr-350	920	37	country	country	NOUN
ftr-350	920	38	in	in	ADP
ftr-350	920	39	order	order	NOUN
ftr-350	920	40	to	to	PART
ftr-350	920	41	be	be	AUX
ftr-350	920	42	accorded	accord	VERB
ftr-350	920	43	treaty	treaty	NOUN
ftr-350	920	44	exemption	exemption	NOUN
ftr-350	920	45	from	from	ADP
ftr-350	920	46	tax	tax	NOUN
ftr-350	920	47	.	.	PUNCT
ftr-350	921	1	119	119	NUM
ftr-350	921	2	vi	vi	NOUN
ftr-350	921	3	.	.	PUNCT
ftr-350	921	4	proposed	propose	VERB
ftr-350	921	5	solution	solution	NOUN
ftr-350	921	6	:	:	PUNCT
ftr-350	921	7	a	a	DET
ftr-350	921	8	new	new	ADJ
ftr-350	921	9	system	system	NOUN
ftr-350	921	10	for	for	ADP
ftr-350	921	11	taxing	tax	VERB
ftr-350	921	12	nonresident	nonresident	ADJ
ftr-350	921	13	alien	alien	ADJ
ftr-350	921	14	recipients	recipient	NOUN
ftr-350	921	15	of	of	ADP
ftr-350	921	16	u.s	u.s	PROPN
ftr-350	921	17	.	.	PROPN
ftr-350	921	18	retirement	retirement	PROPN
ftr-350	921	19	distributions	distribution	NOUN
ftr-350	921	20	a.	a.	PROPN
ftr-350	921	21	brief	brief	ADJ
ftr-350	921	22	description	description	NOUN
ftr-350	921	23	we	we	PRON
ftr-350	921	24	propose	propose	VERB
ftr-350	921	25	a	a	DET
ftr-350	921	26	new	new	ADJ
ftr-350	921	27	simpler	simple	ADJ
ftr-350	921	28	and	and	CCONJ
ftr-350	921	29	more	more	ADV
ftr-350	921	30	administrable	administrable	ADJ
ftr-350	921	31	system	system	NOUN
ftr-350	921	32	for	for	ADP
ftr-350	921	33	taxing	tax	VERB
ftr-350	921	34	nonresident	nonresident	ADJ
ftr-350	921	35	alien	alien	ADJ
ftr-350	921	36	payees	payee	NOUN
ftr-350	921	37	of	of	ADP
ftr-350	921	38	u.s	u.s	PROPN
ftr-350	921	39	.	.	PROPN
ftr-350	921	40	retirement	retirement	NOUN
ftr-350	921	41	distributions	distribution	NOUN
ftr-350	921	42	.	.	PUNCT
ftr-350	922	1	under	under	ADP
ftr-350	922	2	our	our	PRON
ftr-350	922	3	proposal	proposal	NOUN
ftr-350	922	4	,	,	PUNCT
ftr-350	922	5	payers	payer	NOUN
ftr-350	922	6	would	would	AUX
ftr-350	922	7	withhold	withhold	VERB
ftr-350	922	8	a	a	DET
ftr-350	922	9	flat	flat	ADJ
ftr-350	922	10	15	15	NUM
ftr-350	922	11	percent	percent	NOUN
ftr-350	922	12	tax	tax	NOUN
ftr-350	922	13	on	on	ADP
ftr-350	922	14	(	(	PUNCT
ftr-350	922	15	1	1	X
ftr-350	922	16	)	)	PUNCT
ftr-350	922	17	periodic	periodic	ADJ
ftr-350	922	18	distributions	distribution	NOUN
ftr-350	922	19	from	from	ADP
ftr-350	922	20	a	a	DET
ftr-350	922	21	qualified	qualified	ADJ
ftr-350	922	22	retirement	retirement	NOUN
ftr-350	922	23	plan	plan	NOUN
ftr-350	922	24	,	,	PUNCT
ftr-350	922	25	(	(	PUNCT
ftr-350	922	26	2	2	X
ftr-350	922	27	)	)	PUNCT
ftr-350	922	28	distributions	distribution	NOUN
ftr-350	922	29	to	to	ADP
ftr-350	922	30	the	the	DET
ftr-350	922	31	extent	extent	NOUN
ftr-350	922	32	not	not	PART
ftr-350	922	33	exceeding	exceed	VERB
ftr-350	922	34	the	the	DET
ftr-350	922	35	required	require	VERB
ftr-350	922	36	minimum	minimum	NOUN
ftr-350	922	37	payments	payment	NOUN
ftr-350	922	38	from	from	ADP
ftr-350	922	39	a	a	DET
ftr-350	922	40	defined	define	VERB
ftr-350	922	41	contribution	contribution	NOUN
ftr-350	922	42	plan	plan	NOUN
ftr-350	922	43	or	or	CCONJ
ftr-350	922	44	ira	ira	PROPN
ftr-350	922	45	,	,	PUNCT
ftr-350	922	46	and	and	CCONJ
ftr-350	922	47	(	(	PUNCT
ftr-350	922	48	3	3	X
ftr-350	922	49	)	)	PUNCT
ftr-350	922	50	hardship	hardship	NOUN
ftr-350	922	51	distributions	distribution	NOUN
ftr-350	922	52	(	(	PUNCT
ftr-350	922	53	that	that	PRON
ftr-350	922	54	are	be	AUX
ftr-350	922	55	not	not	PART
ftr-350	922	56	early	early	ADJ
ftr-350	922	57	distributions	distribution	NOUN
ftr-350	922	58	)	)	PUNCT
ftr-350	922	59	.	.	PUNCT
ftr-350	923	1	120	120	NUM
ftr-350	923	2	for	for	ADP
ftr-350	923	3	other	other	ADJ
ftr-350	923	4	distributions	distribution	NOUN
ftr-350	923	5	from	from	ADP
ftr-350	923	6	u.s	u.s	PROPN
ftr-350	923	7	.	.	PROPN
ftr-350	923	8	qualified	qualified	ADJ
ftr-350	923	9	retirement	retirement	NOUN
ftr-350	923	10	plans	plan	NOUN
ftr-350	923	11	(	(	PUNCT
ftr-350	923	12	hereinafter	hereinafter	NOUN
ftr-350	923	13	referred	refer	VERB
ftr-350	923	14	to	to	ADP
ftr-350	923	15	as	as	ADP
ftr-350	923	16	―lump	―lump	VERB
ftr-350	923	17	sum	sum	NOUN
ftr-350	923	18	distributions‖	distributions‖	PROPN
ftr-350	923	19	)	)	PUNCT
ftr-350	923	20	,	,	PUNCT
ftr-350	923	21	withholding	withholding	NOUN
ftr-350	923	22	would	would	AUX
ftr-350	923	23	be	be	AUX
ftr-350	923	24	at	at	ADP
ftr-350	923	25	a	a	DET
ftr-350	923	26	30	30	NUM
ftr-350	923	27	percent	percent	NOUN
ftr-350	923	28	flat	flat	ADJ
ftr-350	923	29	rate	rate	NOUN
ftr-350	923	30	.	.	PUNCT
ftr-350	924	1	most	most	ADV
ftr-350	924	2	significantly	significantly	ADV
ftr-350	924	3	,	,	PUNCT
ftr-350	924	4	these	these	DET
ftr-350	924	5	withholding	withholding	NOUN
ftr-350	924	6	taxes	taxis	NOUN
ftr-350	924	7	would	would	AUX
ftr-350	924	8	also	also	ADV
ftr-350	924	9	be	be	AUX
ftr-350	924	10	the	the	DET
ftr-350	924	11	final	final	ADJ
ftr-350	924	12	tax	tax	NOUN
ftr-350	924	13	liability	liability	NOUN
ftr-350	924	14	of	of	ADP
ftr-350	924	15	the	the	DET
ftr-350	924	16	nonresident	nonresident	ADJ
ftr-350	924	17	alien	alien	ADJ
ftr-350	924	18	recipient	recipient	NOUN
ftr-350	924	19	,	,	PUNCT
ftr-350	924	20	so	so	SCONJ
ftr-350	924	21	that	that	SCONJ
ftr-350	924	22	there	there	PRON
ftr-350	924	23	would	would	AUX
ftr-350	924	24	generally	generally	ADV
ftr-350	924	25	be	be	AUX
ftr-350	924	26	no	no	DET
ftr-350	924	27	need	need	NOUN
ftr-350	924	28	for	for	SCONJ
ftr-350	924	29	the	the	DET
ftr-350	924	30	recipient	recipient	NOUN
ftr-350	924	31	to	to	PART
ftr-350	924	32	file	file	VERB
ftr-350	924	33	a	a	DET
ftr-350	924	34	form	form	NOUN
ftr-350	924	35	1040nr	1040nr	NOUN
ftr-350	924	36	.	.	PUNCT
ftr-350	925	1	these	these	DET
ftr-350	925	2	119	119	NUM
ftr-350	925	3	.	.	PUNCT
ftr-350	926	1	convention	convention	NOUN
ftr-350	926	2	for	for	ADP
ftr-350	926	3	the	the	DET
ftr-350	926	4	avoidance	avoidance	NOUN
ftr-350	926	5	of	of	ADP
ftr-350	926	6	double	double	ADJ
ftr-350	926	7	taxation	taxation	NOUN
ftr-350	926	8	and	and	CCONJ
ftr-350	926	9	the	the	DET
ftr-350	926	10	prevention	prevention	NOUN
ftr-350	926	11	of	of	ADP
ftr-350	926	12	fiscal	fiscal	ADJ
ftr-350	926	13	evasion	evasion	NOUN
ftr-350	926	14	with	with	ADP
ftr-350	926	15	respect	respect	NOUN
ftr-350	926	16	to	to	ADP
ftr-350	926	17	taxes	taxis	NOUN
ftr-350	926	18	on	on	ADP
ftr-350	926	19	income	income	NOUN
ftr-350	926	20	,	,	PUNCT
ftr-350	926	21	march	march	PROPN
ftr-350	926	22	19	19	NUM
ftr-350	926	23	,	,	PUNCT
ftr-350	926	24	1984	1984	NUM
ftr-350	926	25	,	,	PUNCT
ftr-350	926	26	art	art	NOUN
ftr-350	926	27	.	.	PUNCT
ftr-350	927	1	4	4	NUM
ftr-350	927	2	,	,	PUNCT
ftr-350	927	3	para	para	NOUN
ftr-350	927	4	.	.	PROPN
ftr-350	928	1	6	6	NUM
ftr-350	928	2	,	,	PUNCT
ftr-350	928	3	u.s	u.s	PROPN
ftr-350	928	4	.	.	PROPN
ftr-350	928	5	–	–	PUNCT
ftr-350	928	6	cyprus	cyprus	PROPN
ftr-350	928	7	,	,	PUNCT
ftr-350	928	8	35	35	NUM
ftr-350	928	9	u.s.t	u.s.t	NOUN
ftr-350	928	10	.	.	PUNCT
ftr-350	928	11	4737	4737	NUM
ftr-350	928	12	;	;	PUNCT
ftr-350	928	13	convention	convention	NOUN
ftr-350	928	14	for	for	ADP
ftr-350	928	15	the	the	DET
ftr-350	928	16	avoidance	avoidance	NOUN
ftr-350	928	17	of	of	ADP
ftr-350	928	18	double	double	ADJ
ftr-350	928	19	taxation	taxation	NOUN
ftr-350	928	20	and	and	CCONJ
ftr-350	928	21	the	the	DET
ftr-350	928	22	prevention	prevention	NOUN
ftr-350	928	23	of	of	ADP
ftr-350	928	24	fiscal	fiscal	ADJ
ftr-350	928	25	evasion	evasion	NOUN
ftr-350	928	26	with	with	ADP
ftr-350	928	27	respect	respect	NOUN
ftr-350	928	28	to	to	ADP
ftr-350	928	29	taxes	taxis	NOUN
ftr-350	928	30	on	on	ADP
ftr-350	928	31	income	income	NOUN
ftr-350	928	32	and	and	CCONJ
ftr-350	928	33	capital	capital	NOUN
ftr-350	928	34	gains	gain	NOUN
ftr-350	928	35	,	,	PUNCT
ftr-350	928	36	july	july	PROPN
ftr-350	928	37	28	28	NUM
ftr-350	928	38	,	,	PUNCT
ftr-350	928	39	1997	1997	NUM
ftr-350	928	40	,	,	PUNCT
ftr-350	928	41	art	art	NOUN
ftr-350	928	42	.	.	PUNCT
ftr-350	929	1	24	24	NUM
ftr-350	929	2	,	,	PUNCT
ftr-350	929	3	para	para	NOUN
ftr-350	929	4	.	.	PROPN
ftr-350	930	1	6	6	NUM
ftr-350	930	2	,	,	PUNCT
ftr-350	930	3	u.s.–ireland	u.s.–ireland	NOUN
ftr-350	930	4	,	,	PUNCT
ftr-350	930	5	2141	2141	NUM
ftr-350	930	6	u.n.t.s	u.n.t.s	PROPN
ftr-350	930	7	.	.	PUNCT
ftr-350	931	1	167	167	NUM
ftr-350	931	2	;	;	PUNCT
ftr-350	931	3	convention	convention	NOUN
ftr-350	931	4	between	between	ADP
ftr-350	931	5	the	the	DET
ftr-350	931	6	government	government	NOUN
ftr-350	931	7	of	of	ADP
ftr-350	931	8	the	the	DET
ftr-350	931	9	united	united	PROPN
ftr-350	931	10	states	states	PROPN
ftr-350	931	11	of	of	ADP
ftr-350	931	12	america	america	PROPN
ftr-350	931	13	and	and	CCONJ
ftr-350	931	14	the	the	DET
ftr-350	931	15	government	government	NOUN
ftr-350	931	16	of	of	ADP
ftr-350	931	17	the	the	DET
ftr-350	931	18	state	state	NOUN
ftr-350	931	19	of	of	ADP
ftr-350	931	20	israel	israel	PROPN
ftr-350	931	21	with	with	ADP
ftr-350	931	22	respect	respect	NOUN
ftr-350	931	23	to	to	ADP
ftr-350	931	24	taxes	taxis	NOUN
ftr-350	931	25	on	on	ADP
ftr-350	931	26	income	income	NOUN
ftr-350	931	27	,	,	PUNCT
ftr-350	931	28	nov	nov	PROPN
ftr-350	931	29	.	.	PROPN
ftr-350	931	30	20	20	NUM
ftr-350	931	31	,	,	PUNCT
ftr-350	931	32	1975	1975	NUM
ftr-350	931	33	,	,	PUNCT
ftr-350	931	34	art	art	NOUN
ftr-350	931	35	.	.	PUNCT
ftr-350	932	1	6	6	NUM
ftr-350	932	2	,	,	PUNCT
ftr-350	932	3	para	para	NOUN
ftr-350	932	4	.	.	PROPN
ftr-350	933	1	6	6	NUM
ftr-350	933	2	,	,	PUNCT
ftr-350	933	3	u.s.–israel	u.s.–israel	PROPN
ftr-350	933	4	,	,	PUNCT
ftr-350	933	5	http://www.irs.gov/pub/irs-trty/israel.pdf	http://www.irs.gov/pub/irs-trty/israel.pdf	PROPN
ftr-350	933	6	;	;	PUNCT
ftr-350	933	7	convention	convention	NOUN
ftr-350	933	8	for	for	ADP
ftr-350	933	9	the	the	DET
ftr-350	933	10	avoidance	avoidance	NOUN
ftr-350	933	11	of	of	ADP
ftr-350	933	12	double	double	ADJ
ftr-350	933	13	taxation	taxation	NOUN
ftr-350	933	14	and	and	CCONJ
ftr-350	933	15	the	the	DET
ftr-350	933	16	prevention	prevention	NOUN
ftr-350	933	17	of	of	ADP
ftr-350	933	18	fiscal	fiscal	ADJ
ftr-350	933	19	evasion	evasion	NOUN
ftr-350	933	20	with	with	ADP
ftr-350	933	21	respect	respect	NOUN
ftr-350	933	22	to	to	ADP
ftr-350	933	23	taxes	taxis	NOUN
ftr-350	933	24	on	on	ADP
ftr-350	933	25	income	income	NOUN
ftr-350	933	26	,	,	PUNCT
ftr-350	933	27	nov	nov	PROPN
ftr-350	933	28	.	.	PROPN
ftr-350	933	29	6	6	NUM
ftr-350	933	30	,	,	PUNCT
ftr-350	933	31	2003	2003	NUM
ftr-350	933	32	,	,	PUNCT
ftr-350	933	33	art	art	NOUN
ftr-350	933	34	.	.	PUNCT
ftr-350	934	1	4	4	NUM
ftr-350	934	2	,	,	PUNCT
ftr-350	934	3	para	para	NOUN
ftr-350	934	4	.	.	PUNCT
ftr-350	935	1	5	5	NUM
ftr-350	935	2	,	,	PUNCT
ftr-350	935	3	u.s	u.s	PROPN
ftr-350	935	4	-	-	PROPN
ftr-350	935	5	japan	japan	PROPN
ftr-350	935	6	,	,	PUNCT
ftr-350	935	7	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/japantreaty	http://www.treasury.gov/resource-center/taxpolicy/treaties/documents/japantreaty	PROPN
ftr-350	935	8	.	.	PUNCT
ftr-350	935	9	pdf	pdf	NOUN
ftr-350	935	10	;	;	PUNCT
ftr-350	935	11	convention	convention	NOUN
ftr-350	935	12	for	for	ADP
ftr-350	935	13	the	the	DET
ftr-350	935	14	avoidance	avoidance	NOUN
ftr-350	935	15	of	of	ADP
ftr-350	935	16	double	double	ADJ
ftr-350	935	17	taxation	taxation	NOUN
ftr-350	935	18	and	and	CCONJ
ftr-350	935	19	the	the	DET
ftr-350	935	20	prevention	prevention	NOUN
ftr-350	935	21	of	of	ADP
ftr-350	935	22	fiscal	fiscal	ADJ
ftr-350	935	23	evasion	evasion	NOUN
ftr-350	935	24	with	with	ADP
ftr-350	935	25	respect	respect	NOUN
ftr-350	935	26	to	to	ADP
ftr-350	935	27	taxes	taxis	NOUN
ftr-350	935	28	on	on	ADP
ftr-350	935	29	income	income	NOUN
ftr-350	935	30	,	,	PUNCT
ftr-350	935	31	may	may	AUX
ftr-350	935	32	21	21	NUM
ftr-350	935	33	,	,	PUNCT
ftr-350	935	34	1980	1980	NUM
ftr-350	935	35	,	,	PUNCT
ftr-350	935	36	art	art	NOUN
ftr-350	935	37	.	.	PUNCT
ftr-350	936	1	4	4	NUM
ftr-350	936	2	,	,	PUNCT
ftr-350	936	3	para	para	NOUN
ftr-350	936	4	.	.	PUNCT
ftr-350	936	5	5	5	NUM
ftr-350	936	6	,	,	PUNCT
ftr-350	936	7	u.s.–jamaica	u.s.–jamaica	PROPN
ftr-350	936	8	,	,	PUNCT
ftr-350	936	9	33	33	NUM
ftr-350	936	10	u.s.t	u.s.t	NOUN
ftr-350	936	11	.	.	PROPN
ftr-350	936	12	2865	2865	NUM
ftr-350	936	13	;	;	PUNCT
ftr-350	937	1	convention	convention	NOUN
ftr-350	937	2	for	for	ADP
ftr-350	937	3	the	the	DET
ftr-350	937	4	avoidance	avoidance	NOUN
ftr-350	937	5	of	of	ADP
ftr-350	937	6	double	double	ADJ
ftr-350	937	7	taxation	taxation	NOUN
ftr-350	937	8	and	and	CCONJ
ftr-350	937	9	the	the	DET
ftr-350	937	10	prevention	prevention	NOUN
ftr-350	937	11	of	of	ADP
ftr-350	937	12	fiscal	fiscal	ADJ
ftr-350	937	13	evasion	evasion	NOUN
ftr-350	937	14	with	with	ADP
ftr-350	937	15	respect	respect	NOUN
ftr-350	937	16	to	to	ADP
ftr-350	937	17	taxes	taxis	NOUN
ftr-350	937	18	on	on	ADP
ftr-350	937	19	income	income	NOUN
ftr-350	937	20	,	,	PUNCT
ftr-350	937	21	aug	aug	PROPN
ftr-350	937	22	.	.	PROPN
ftr-350	937	23	1	1	NUM
ftr-350	937	24	,	,	PUNCT
ftr-350	937	25	1977	1977	NUM
ftr-350	937	26	,	,	PUNCT
ftr-350	937	27	art	art	NOUN
ftr-350	937	28	.	.	PUNCT
ftr-350	937	29	20	20	NUM
ftr-350	937	30	,	,	PUNCT
ftr-350	937	31	para	para	NOUN
ftr-350	937	32	.	.	PUNCT
ftr-350	937	33	7	7	NUM
ftr-350	937	34	,	,	PUNCT
ftr-350	937	35	u.s.–morocco	u.s.–morocco	PROPN
ftr-350	937	36	,	,	PUNCT
ftr-350	937	37	33	33	NUM
ftr-350	937	38	u.s.t	u.s.t	NOUN
ftr-350	937	39	.	.	PUNCT
ftr-350	937	40	2545	2545	NUM
ftr-350	937	41	;	;	PUNCT
ftr-350	937	42	2001	2001	NUM
ftr-350	937	43	us	us	PROPN
ftr-350	937	44	-	-	PUNCT
ftr-350	937	45	uk	uk	PROPN
ftr-350	937	46	convention	convention	PROPN
ftr-350	937	47	,	,	PUNCT
ftr-350	937	48	supra	supra	PROPN
ftr-350	937	49	note	note	PROPN
ftr-350	937	50	46	46	NUM
ftr-350	937	51	,	,	PUNCT
ftr-350	937	52	at	at	ADP
ftr-350	937	53	art	art	NOUN
ftr-350	937	54	.	.	PUNCT
ftr-350	938	1	1	1	NUM
ftr-350	938	2	,	,	PUNCT
ftr-350	938	3	para	para	NOUN
ftr-350	938	4	.	.	PUNCT
ftr-350	939	1	7	7	NUM
ftr-350	939	2	.	.	X
ftr-350	939	3	120	120	NUM
ftr-350	939	4	.	.	PUNCT
ftr-350	940	1	hardship	hardship	NOUN
ftr-350	940	2	distributions	distribution	NOUN
ftr-350	940	3	are	be	AUX
ftr-350	940	4	excluded	exclude	VERB
ftr-350	940	5	from	from	ADP
ftr-350	940	6	the	the	DET
ftr-350	940	7	category	category	NOUN
ftr-350	940	8	of	of	ADP
ftr-350	940	9	―eligible	―eligible	ADJ
ftr-350	940	10	rollover	rollover	NOUN
ftr-350	940	11	distributions‖	distributions‖	PROPN
ftr-350	940	12	under	under	ADP
ftr-350	940	13	section	section	NOUN
ftr-350	940	14	402(c)(4	402(c)(4	PROPN
ftr-350	940	15	)	)	PUNCT
ftr-350	940	16	.	.	PUNCT
ftr-350	941	1	hardship	hardship	NOUN
ftr-350	941	2	distributions	distribution	NOUN
ftr-350	941	3	are	be	AUX
ftr-350	941	4	defined	define	VERB
ftr-350	941	5	in	in	ADP
ftr-350	941	6	reg	reg	NOUN
ftr-350	941	7	.	.	PUNCT
ftr-350	942	1	sections	section	NOUN
ftr-350	942	2	1.401(k)-1(d)(3	1.401(k)-1(d)(3	NUM
ftr-350	942	3	)	)	PUNCT
ftr-350	942	4	.	.	PUNCT
ftr-350	943	1	we	we	PRON
ftr-350	943	2	use	use	VERB
ftr-350	943	3	the	the	DET
ftr-350	943	4	term	term	NOUN
ftr-350	943	5	―early	―early	ADV
ftr-350	943	6	distributions‖	distributions‖	X
ftr-350	943	7	to	to	PART
ftr-350	943	8	refer	refer	VERB
ftr-350	943	9	to	to	ADP
ftr-350	943	10	distributions	distribution	NOUN
ftr-350	943	11	that	that	PRON
ftr-350	943	12	are	be	AUX
ftr-350	943	13	described	describe	VERB
ftr-350	943	14	in	in	ADP
ftr-350	943	15	section	section	NOUN
ftr-350	943	16	72(t)(2)(a	72(t)(2)(a	NOUN
ftr-350	943	17	)	)	PUNCT
ftr-350	943	18	,	,	PUNCT
ftr-350	943	19	i.e.	i.e.	X
ftr-350	943	20	,	,	PUNCT
ftr-350	943	21	distributions	distribution	NOUN
ftr-350	943	22	made	make	VERB
ftr-350	943	23	before	before	SCONJ
ftr-350	943	24	the	the	DET
ftr-350	943	25	employee	employee	NOUN
ftr-350	943	26	attains	attain	VERB
ftr-350	943	27	age	age	NOUN
ftr-350	943	28	59	59	NUM
ftr-350	943	29	1/2	1/2	NUM
ftr-350	943	30	unless	unless	SCONJ
ftr-350	943	31	:	:	PUNCT
ftr-350	943	32	(	(	PUNCT
ftr-350	943	33	i	i	NOUN
ftr-350	943	34	)	)	PUNCT
ftr-350	943	35	on	on	ADP
ftr-350	943	36	or	or	CCONJ
ftr-350	943	37	after	after	ADP
ftr-350	943	38	the	the	DET
ftr-350	943	39	death	death	NOUN
ftr-350	943	40	of	of	ADP
ftr-350	943	41	the	the	DET
ftr-350	943	42	employee	employee	NOUN
ftr-350	943	43	,	,	PUNCT
ftr-350	943	44	(	(	PUNCT
ftr-350	943	45	ii	ii	NOUN
ftr-350	943	46	)	)	PUNCT
ftr-350	943	47	attributable	attributable	ADJ
ftr-350	943	48	to	to	ADP
ftr-350	943	49	the	the	DET
ftr-350	943	50	employee	employee	NOUN
ftr-350	943	51	being	be	AUX
ftr-350	943	52	disabled	disable	VERB
ftr-350	943	53	,	,	PUNCT
ftr-350	943	54	or	or	CCONJ
ftr-350	943	55	(	(	PUNCT
ftr-350	943	56	iii	iii	NOUN
ftr-350	943	57	)	)	PUNCT
ftr-350	943	58	after	after	ADP
ftr-350	943	59	separation	separation	NOUN
ftr-350	943	60	from	from	ADP
ftr-350	943	61	service	service	NOUN
ftr-350	943	62	after	after	ADP
ftr-350	943	63	attainment	attainment	NOUN
ftr-350	943	64	of	of	ADP
ftr-350	943	65	age	age	NOUN
ftr-350	943	66	55	55	NUM
ftr-350	943	67	.	.	PUNCT
ftr-350	944	1	the	the	DET
ftr-350	944	2	payer	payer	NOUN
ftr-350	944	3	indicates	indicate	VERB
ftr-350	944	4	these	these	DET
ftr-350	944	5	early	early	ADJ
ftr-350	944	6	distributions	distribution	NOUN
ftr-350	944	7	with	with	ADP
ftr-350	944	8	code	code	NOUN
ftr-350	944	9	1	1	NUM
ftr-350	944	10	in	in	ADP
ftr-350	944	11	box	box	NOUN
ftr-350	944	12	7	7	NUM
ftr-350	944	13	on	on	ADP
ftr-350	944	14	form	form	NOUN
ftr-350	944	15	1099	1099	NUM
ftr-350	944	16	.	.	PUNCT
ftr-350	945	1	these	these	DET
ftr-350	945	2	early	early	ADJ
ftr-350	945	3	distributions	distribution	NOUN
ftr-350	945	4	may	may	AUX
ftr-350	945	5	include	include	VERB
ftr-350	945	6	distributions	distribution	NOUN
ftr-350	945	7	avoiding	avoid	VERB
ftr-350	945	8	72(t	72(t	NUM
ftr-350	945	9	)	)	PUNCT
ftr-350	945	10	penalty	penalty	NOUN
ftr-350	945	11	tax	tax	NOUN
ftr-350	945	12	under	under	ADP
ftr-350	945	13	exceptions	exception	NOUN
ftr-350	945	14	in	in	ADP
ftr-350	945	15	subparagraphs	subparagraph	NOUN
ftr-350	945	16	(	(	PUNCT
ftr-350	945	17	b),(d),(e	b),(d),(e	NOUN
ftr-350	945	18	)	)	PUNCT
ftr-350	945	19	and	and	CCONJ
ftr-350	945	20	(	(	PUNCT
ftr-350	945	21	f	f	X
ftr-350	945	22	)	)	PUNCT
ftr-350	945	23	of	of	ADP
ftr-350	945	24	section	section	NOUN
ftr-350	945	25	72(t	72(t	NUM
ftr-350	945	26	)	)	PUNCT
ftr-350	945	27	.	.	PUNCT
ftr-350	946	1	808	808	NUM
ftr-350	946	2	florida	florida	PROPN
ftr-350	946	3	tax	tax	NOUN
ftr-350	946	4	review	review	NOUN
ftr-350	946	5	[	[	X
ftr-350	946	6	vol	vol	NOUN
ftr-350	946	7	.	.	PUNCT
ftr-350	947	1	11:10	11:10	NUM
ftr-350	947	2	taxes	taxis	NOUN
ftr-350	947	3	would	would	AUX
ftr-350	947	4	not	not	PART
ftr-350	947	5	apply	apply	VERB
ftr-350	947	6	to	to	ADP
ftr-350	947	7	the	the	DET
ftr-350	947	8	portion	portion	NOUN
ftr-350	947	9	of	of	ADP
ftr-350	947	10	a	a	DET
ftr-350	947	11	distribution	distribution	NOUN
ftr-350	947	12	attributable	attributable	ADJ
ftr-350	947	13	to	to	ADP
ftr-350	947	14	contributions	contribution	NOUN
ftr-350	947	15	in	in	ADP
ftr-350	947	16	respect	respect	NOUN
ftr-350	947	17	of	of	ADP
ftr-350	947	18	services	service	NOUN
ftr-350	947	19	performed	perform	VERB
ftr-350	947	20	outside	outside	ADP
ftr-350	947	21	the	the	DET
ftr-350	947	22	united	united	PROPN
ftr-350	947	23	states	states	PROPN
ftr-350	947	24	.	.	PUNCT
ftr-350	948	1	however	however	ADV
ftr-350	948	2	,	,	PUNCT
ftr-350	948	3	this	this	DET
ftr-350	948	4	exception	exception	NOUN
ftr-350	948	5	would	would	AUX
ftr-350	948	6	have	have	VERB
ftr-350	948	7	limited	limit	VERB
ftr-350	948	8	application	application	NOUN
ftr-350	948	9	because	because	SCONJ
ftr-350	948	10	services	service	NOUN
ftr-350	948	11	performed	perform	VERB
ftr-350	948	12	by	by	ADP
ftr-350	948	13	an	an	DET
ftr-350	948	14	employee	employee	NOUN
ftr-350	948	15	while	while	SCONJ
ftr-350	948	16	a	a	DET
ftr-350	948	17	u.s	u.s	PROPN
ftr-350	948	18	.	.	PROPN
ftr-350	948	19	citizen	citizen	PROPN
ftr-350	948	20	or	or	CCONJ
ftr-350	948	21	resident	resident	NOUN
ftr-350	948	22	would	would	AUX
ftr-350	948	23	be	be	AUX
ftr-350	948	24	treated	treat	VERB
ftr-350	948	25	as	as	SCONJ
ftr-350	948	26	performed	perform	VERB
ftr-350	948	27	in	in	ADP
ftr-350	948	28	the	the	DET
ftr-350	948	29	united	united	PROPN
ftr-350	948	30	states	states	PROPN
ftr-350	948	31	.	.	PUNCT
ftr-350	949	1	by	by	ADP
ftr-350	949	2	filing	file	VERB
ftr-350	949	3	a	a	DET
ftr-350	949	4	form	form	NOUN
ftr-350	949	5	w-8ben	w-8ben	NOUN
ftr-350	949	6	with	with	ADP
ftr-350	949	7	the	the	DET
ftr-350	949	8	payer	payer	NOUN
ftr-350	949	9	,	,	PUNCT
ftr-350	949	10	a	a	DET
ftr-350	949	11	treaty	treaty	NOUN
ftr-350	949	12	resident	resident	NOUN
ftr-350	949	13	would	would	AUX
ftr-350	949	14	be	be	AUX
ftr-350	949	15	able	able	ADJ
ftr-350	949	16	to	to	PART
ftr-350	949	17	claim	claim	VERB
ftr-350	949	18	an	an	DET
ftr-350	949	19	exemption	exemption	NOUN
ftr-350	949	20	or	or	CCONJ
ftr-350	949	21	reduced	reduce	VERB
ftr-350	949	22	rate	rate	NOUN
ftr-350	949	23	of	of	ADP
ftr-350	949	24	withholding	withholding	NOUN
ftr-350	949	25	provided	provide	VERB
ftr-350	949	26	for	for	ADP
ftr-350	949	27	in	in	ADP
ftr-350	949	28	his	his	PRON
ftr-350	949	29	residence	residence	NOUN
ftr-350	949	30	country‘s	country‘s	NOUN
ftr-350	949	31	treaty	treaty	NOUN
ftr-350	949	32	with	with	ADP
ftr-350	949	33	the	the	DET
ftr-350	949	34	united	united	PROPN
ftr-350	949	35	states	states	PROPN
ftr-350	949	36	.	.	PUNCT
ftr-350	950	1	this	this	DET
ftr-350	950	2	form	form	NOUN
ftr-350	950	3	requires	require	VERB
ftr-350	950	4	that	that	SCONJ
ftr-350	950	5	the	the	DET
ftr-350	950	6	taxpayer	taxpayer	NOUN
ftr-350	950	7	certify	certify	NOUN
ftr-350	950	8	under	under	ADP
ftr-350	950	9	penalties	penalty	NOUN
ftr-350	950	10	of	of	ADP
ftr-350	950	11	perjury	perjury	NOUN
ftr-350	950	12	that	that	SCONJ
ftr-350	950	13	he	he	PRON
ftr-350	950	14	or	or	CCONJ
ftr-350	950	15	she	she	PRON
ftr-350	950	16	is	be	AUX
ftr-350	950	17	a	a	DET
ftr-350	950	18	resident	resident	NOUN
ftr-350	950	19	of	of	ADP
ftr-350	950	20	the	the	DET
ftr-350	950	21	treaty	treaty	NOUN
ftr-350	950	22	county	county	NOUN
ftr-350	950	23	.	.	PUNCT
ftr-350	951	1	as	as	ADP
ftr-350	951	2	under	under	ADP
ftr-350	951	3	current	current	ADJ
ftr-350	951	4	rules	rule	NOUN
ftr-350	951	5	,	,	PUNCT
ftr-350	951	6	the	the	DET
ftr-350	951	7	payer	payer	NOUN
ftr-350	951	8	would	would	AUX
ftr-350	951	9	file	file	VERB
ftr-350	951	10	a	a	DET
ftr-350	951	11	form	form	NOUN
ftr-350	951	12	1042	1042	NUM
ftr-350	951	13	-	-	SYM
ftr-350	951	14	s	s	NOUN
ftr-350	951	15	,	,	PUNCT
ftr-350	951	16	and	and	CCONJ
ftr-350	951	17	information	information	NOUN
ftr-350	951	18	about	about	ADP
ftr-350	951	19	the	the	DET
ftr-350	951	20	payment	payment	NOUN
ftr-350	951	21	would	would	AUX
ftr-350	951	22	be	be	AUX
ftr-350	951	23	shared	share	VERB
ftr-350	951	24	automatically	automatically	ADV
ftr-350	951	25	with	with	ADP
ftr-350	951	26	the	the	DET
ftr-350	951	27	treaty	treaty	NOUN
ftr-350	951	28	country	country	NOUN
ftr-350	951	29	.	.	PUNCT
ftr-350	952	1	alternatively	alternatively	ADV
ftr-350	952	2	,	,	PUNCT
ftr-350	952	3	a	a	DET
ftr-350	952	4	treaty	treaty	NOUN
ftr-350	952	5	resident	resident	NOUN
ftr-350	952	6	could	could	AUX
ftr-350	952	7	seek	seek	VERB
ftr-350	952	8	a	a	DET
ftr-350	952	9	refund	refund	NOUN
ftr-350	952	10	of	of	ADP
ftr-350	952	11	withheld	withhold	VERB
ftr-350	952	12	tax	tax	NOUN
ftr-350	952	13	by	by	ADP
ftr-350	952	14	making	make	VERB
ftr-350	952	15	a	a	DET
ftr-350	952	16	treaty	treaty	NOUN
ftr-350	952	17	claim	claim	NOUN
ftr-350	952	18	on	on	ADP
ftr-350	952	19	form	form	NOUN
ftr-350	952	20	1040nr	1040nr	NOUN
ftr-350	952	21	,	,	PUNCT
ftr-350	952	22	p.	p.	NOUN
ftr-350	952	23	4	4	NUM
ftr-350	952	24	,	,	PUNCT
ftr-350	952	25	which	which	PRON
ftr-350	952	26	would	would	AUX
ftr-350	952	27	include	include	VERB
ftr-350	952	28	the	the	DET
ftr-350	952	29	same	same	ADJ
ftr-350	952	30	certification	certification	NOUN
ftr-350	952	31	;	;	PUNCT
ftr-350	952	32	this	this	DET
ftr-350	952	33	filing	filing	NOUN
ftr-350	952	34	should	should	AUX
ftr-350	952	35	also	also	ADV
ftr-350	952	36	trigger	trigger	VERB
ftr-350	952	37	notification	notification	NOUN
ftr-350	952	38	of	of	ADP
ftr-350	952	39	the	the	DET
ftr-350	952	40	treaty	treaty	NOUN
ftr-350	952	41	country	country	NOUN
ftr-350	952	42	(	(	PUNCT
ftr-350	952	43	if	if	SCONJ
ftr-350	952	44	at	at	ADV
ftr-350	952	45	all	all	ADV
ftr-350	952	46	feasible	feasible	ADJ
ftr-350	952	47	)	)	PUNCT
ftr-350	952	48	.	.	PUNCT
ftr-350	953	1	121	121	NUM
ftr-350	953	2	the	the	DET
ftr-350	953	3	individual	individual	NOUN
ftr-350	953	4	would	would	AUX
ftr-350	953	5	have	have	VERB
ftr-350	953	6	to	to	PART
ftr-350	953	7	provide	provide	VERB
ftr-350	953	8	an	an	DET
ftr-350	953	9	address	address	NOUN
ftr-350	953	10	on	on	ADP
ftr-350	953	11	the	the	DET
ftr-350	953	12	form	form	NOUN
ftr-350	953	13	w-8ben	w-8ben	NOUN
ftr-350	953	14	or	or	CCONJ
ftr-350	953	15	1040nr	1040nr	NOUN
ftr-350	953	16	that	that	PRON
ftr-350	953	17	is	be	AUX
ftr-350	953	18	in	in	ADP
ftr-350	953	19	the	the	DET
ftr-350	953	20	claimed	claim	VERB
ftr-350	953	21	treaty	treaty	NOUN
ftr-350	953	22	country	country	NOUN
ftr-350	953	23	.	.	PUNCT
ftr-350	954	1	in	in	ADP
ftr-350	954	2	addition	addition	NOUN
ftr-350	954	3	,	,	PUNCT
ftr-350	954	4	in	in	ADP
ftr-350	954	5	either	either	DET
ftr-350	954	6	case	case	NOUN
ftr-350	954	7	,	,	PUNCT
ftr-350	954	8	the	the	DET
ftr-350	954	9	individual	individual	NOUN
ftr-350	954	10	would	would	AUX
ftr-350	954	11	certify	certify	VERB
ftr-350	954	12	on	on	ADP
ftr-350	954	13	the	the	DET
ftr-350	954	14	form	form	NOUN
ftr-350	954	15	that	that	PRON
ftr-350	954	16	the	the	DET
ftr-350	954	17	distribution	distribution	NOUN
ftr-350	954	18	is	be	AUX
ftr-350	954	19	actually	actually	ADV
ftr-350	954	20	subject	subject	ADJ
ftr-350	954	21	to	to	ADP
ftr-350	954	22	tax	tax	NOUN
ftr-350	954	23	in	in	ADP
ftr-350	954	24	the	the	DET
ftr-350	954	25	treaty	treaty	NOUN
ftr-350	954	26	country	country	NOUN
ftr-350	954	27	.	.	PUNCT
ftr-350	955	1	thus	thus	ADV
ftr-350	955	2	,	,	PUNCT
ftr-350	955	3	for	for	ADP
ftr-350	955	4	example	example	NOUN
ftr-350	955	5	,	,	PUNCT
ftr-350	955	6	this	this	DET
ftr-350	955	7	certification	certification	NOUN
ftr-350	955	8	could	could	AUX
ftr-350	955	9	not	not	PART
ftr-350	955	10	be	be	AUX
ftr-350	955	11	made	make	VERB
ftr-350	955	12	if	if	SCONJ
ftr-350	955	13	the	the	DET
ftr-350	955	14	distribution	distribution	NOUN
ftr-350	955	15	was	be	AUX
ftr-350	955	16	made	make	VERB
ftr-350	955	17	after	after	SCONJ
ftr-350	955	18	an	an	DET
ftr-350	955	19	individual	individual	NOUN
ftr-350	955	20	had	have	AUX
ftr-350	955	21	established	establish	VERB
ftr-350	955	22	residency	residency	NOUN
ftr-350	955	23	in	in	ADP
ftr-350	955	24	the	the	DET
ftr-350	955	25	treaty	treaty	NOUN
ftr-350	955	26	country	country	NOUN
ftr-350	955	27	but	but	CCONJ
ftr-350	955	28	is	be	AUX
ftr-350	955	29	subject	subject	ADJ
ftr-350	955	30	only	only	ADV
ftr-350	955	31	to	to	PART
ftr-350	955	32	tax	tax	VERB
ftr-350	955	33	on	on	ADP
ftr-350	955	34	income	income	NOUN
ftr-350	955	35	sourced	source	VERB
ftr-350	955	36	in	in	ADP
ftr-350	955	37	the	the	DET
ftr-350	955	38	treaty	treaty	NOUN
ftr-350	955	39	country	country	NOUN
ftr-350	955	40	for	for	ADP
ftr-350	955	41	a	a	DET
ftr-350	955	42	specified	specified	ADJ
ftr-350	955	43	period	period	NOUN
ftr-350	955	44	of	of	ADP
ftr-350	955	45	time	time	NOUN
ftr-350	955	46	following	follow	VERB
ftr-350	955	47	becoming	become	VERB
ftr-350	955	48	a	a	DET
ftr-350	955	49	treaty	treaty	NOUN
ftr-350	955	50	country	country	NOUN
ftr-350	955	51	resident	resident	NOUN
ftr-350	955	52	.	.	PUNCT
ftr-350	956	1	122	122	NUM
ftr-350	956	2	under	under	ADP
ftr-350	956	3	our	our	PRON
ftr-350	956	4	proposal	proposal	NOUN
ftr-350	956	5	,	,	PUNCT
ftr-350	956	6	if	if	SCONJ
ftr-350	956	7	a	a	DET
ftr-350	956	8	distribution	distribution	NOUN
ftr-350	956	9	is	be	AUX
ftr-350	956	10	sent	send	VERB
ftr-350	956	11	outside	outside	ADP
ftr-350	956	12	the	the	DET
ftr-350	956	13	united	united	PROPN
ftr-350	956	14	states	states	PROPN
ftr-350	956	15	,	,	PUNCT
ftr-350	956	16	or	or	CCONJ
ftr-350	956	17	the	the	DET
ftr-350	956	18	payer	payer	NOUN
ftr-350	956	19	is	be	AUX
ftr-350	956	20	instructed	instruct	VERB
ftr-350	956	21	to	to	PART
ftr-350	956	22	send	send	VERB
ftr-350	956	23	the	the	DET
ftr-350	956	24	payment	payment	NOUN
ftr-350	956	25	to	to	ADP
ftr-350	956	26	a	a	DET
ftr-350	956	27	financial	financial	ADJ
ftr-350	956	28	institution	institution	NOUN
ftr-350	956	29	(	(	PUNCT
ftr-350	956	30	whether	whether	SCONJ
ftr-350	956	31	u.s	u.s	PROPN
ftr-350	956	32	.	.	PROPN
ftr-350	956	33	or	or	CCONJ
ftr-350	956	34	foreign	foreign	ADJ
ftr-350	956	35	)	)	PUNCT
ftr-350	956	36	,	,	PUNCT
ftr-350	956	37	and	and	CCONJ
ftr-350	956	38	the	the	DET
ftr-350	956	39	payee	payee	NOUN
ftr-350	956	40	fails	fail	VERB
ftr-350	956	41	either	either	CCONJ
ftr-350	956	42	to	to	PART
ftr-350	956	43	file	file	VERB
ftr-350	956	44	a	a	DET
ftr-350	956	45	form	form	NOUN
ftr-350	956	46	w-9	w-9	NOUN
ftr-350	956	47	(	(	PUNCT
ftr-350	956	48	or	or	CCONJ
ftr-350	956	49	a	a	DET
ftr-350	956	50	w-4p	w-4p	NOUN
ftr-350	956	51	with	with	ADP
ftr-350	956	52	a	a	DET
ftr-350	956	53	u.s	u.s	PROPN
ftr-350	956	54	.	.	PROPN
ftr-350	956	55	address	address	NOUN
ftr-350	956	56	and	and	CCONJ
ftr-350	956	57	a	a	DET
ftr-350	956	58	u.s	u.s	PROPN
ftr-350	956	59	.	.	PROPN
ftr-350	956	60	ssn	ssn	PROPN
ftr-350	956	61	)	)	PUNCT
ftr-350	956	62	or	or	CCONJ
ftr-350	956	63	to	to	PART
ftr-350	956	64	file	file	VERB
ftr-350	956	65	a	a	DET
ftr-350	956	66	w-8ben	w-8ben	NOUN
ftr-350	956	67	(	(	PUNCT
ftr-350	956	68	as	as	ADP
ftr-350	956	69	a	a	DET
ftr-350	956	70	certificate	certificate	NOUN
ftr-350	956	71	of	of	ADP
ftr-350	956	72	foreign	foreign	ADJ
ftr-350	956	73	status	status	NOUN
ftr-350	956	74	)	)	PUNCT
ftr-350	956	75	,	,	PUNCT
ftr-350	956	76	the	the	DET
ftr-350	956	77	payer	payer	NOUN
ftr-350	956	78	would	would	AUX
ftr-350	956	79	treat	treat	VERB
ftr-350	956	80	the	the	DET
ftr-350	956	81	distribution	distribution	NOUN
ftr-350	956	82	as	as	SCONJ
ftr-350	956	83	made	make	VERB
ftr-350	956	84	to	to	ADP
ftr-350	956	85	a	a	DET
ftr-350	956	86	nonresident	nonresident	ADJ
ftr-350	956	87	alien	alien	NOUN
ftr-350	956	88	.	.	PUNCT
ftr-350	957	1	moreover	moreover	ADV
ftr-350	957	2	,	,	PUNCT
ftr-350	957	3	the	the	DET
ftr-350	957	4	30	30	NUM
ftr-350	957	5	percent	percent	NOUN
ftr-350	957	6	withholding	withholding	NOUN
ftr-350	957	7	rate	rate	NOUN
ftr-350	957	8	would	would	AUX
ftr-350	957	9	apply	apply	VERB
ftr-350	957	10	to	to	ADP
ftr-350	957	11	all	all	DET
ftr-350	957	12	distributions	distribution	NOUN
ftr-350	957	13	(	(	PUNCT
ftr-350	957	14	even	even	ADV
ftr-350	957	15	if	if	SCONJ
ftr-350	957	16	periodic	periodic	ADJ
ftr-350	957	17	or	or	CCONJ
ftr-350	957	18	if	if	SCONJ
ftr-350	957	19	not	not	PART
ftr-350	957	20	in	in	ADP
ftr-350	957	21	excess	excess	NOUN
ftr-350	957	22	of	of	ADP
ftr-350	957	23	minimum	minimum	ADJ
ftr-350	957	24	required	require	VERB
ftr-350	957	25	distributions	distribution	NOUN
ftr-350	957	26	or	or	CCONJ
ftr-350	957	27	if	if	SCONJ
ftr-350	957	28	on	on	ADP
ftr-350	957	29	account	account	NOUN
ftr-350	957	30	of	of	ADP
ftr-350	957	31	hardship	hardship	NOUN
ftr-350	957	32	)	)	PUNCT
ftr-350	957	33	.	.	PUNCT
ftr-350	958	1	(	(	PUNCT
ftr-350	958	2	the	the	DET
ftr-350	958	3	higher	high	ADJ
ftr-350	958	4	rates	rate	NOUN
ftr-350	958	5	for	for	ADP
ftr-350	958	6	undocumented	undocumented	ADJ
ftr-350	958	7	distributees	distributee	NOUN
ftr-350	958	8	would	would	AUX
ftr-350	958	9	provide	provide	VERB
ftr-350	958	10	an	an	DET
ftr-350	958	11	incentive	incentive	NOUN
ftr-350	958	12	for	for	SCONJ
ftr-350	958	13	them	they	PRON
ftr-350	958	14	to	to	PART
ftr-350	958	15	submit	submit	VERB
ftr-350	958	16	the	the	DET
ftr-350	958	17	proper	proper	ADJ
ftr-350	958	18	withholding	withholding	NOUN
ftr-350	958	19	certificates	certificate	NOUN
ftr-350	958	20	to	to	ADP
ftr-350	958	21	the	the	DET
ftr-350	958	22	pension	pension	NOUN
ftr-350	958	23	administrator	administrator	NOUN
ftr-350	958	24	.	.	PUNCT
ftr-350	958	25	)	)	PUNCT
ftr-350	959	1	there	there	PRON
ftr-350	959	2	would	would	AUX
ftr-350	959	3	be	be	AUX
ftr-350	959	4	no	no	DET
ftr-350	959	5	presumption	presumption	NOUN
ftr-350	959	6	of	of	ADP
ftr-350	959	7	u.s	u.s	PROPN
ftr-350	959	8	.	.	PROPN
ftr-350	959	9	status	status	NOUN
ftr-350	959	10	by	by	ADP
ftr-350	959	11	reason	reason	NOUN
ftr-350	959	12	of	of	ADP
ftr-350	959	13	the	the	DET
ftr-350	959	14	payee	payee	NOUN
ftr-350	959	15	having	have	VERB
ftr-350	959	16	a	a	DET
ftr-350	959	17	u.s	u.s	PROPN
ftr-350	959	18	.	.	PROPN
ftr-350	959	19	ssn	ssn	PROPN
ftr-350	959	20	and	and	CCONJ
ftr-350	959	21	an	an	DET
ftr-350	959	22	address	address	NOUN
ftr-350	959	23	in	in	ADP
ftr-350	959	24	a	a	DET
ftr-350	959	25	treaty	treaty	NOUN
ftr-350	959	26	county	county	NOUN
ftr-350	959	27	.	.	PUNCT
ftr-350	960	1	121	121	NUM
ftr-350	960	2	.	.	PUNCT
ftr-350	961	1	we	we	PRON
ftr-350	961	2	recognize	recognize	VERB
ftr-350	961	3	that	that	SCONJ
ftr-350	961	4	automatic	automatic	ADJ
ftr-350	961	5	notification	notification	NOUN
ftr-350	961	6	of	of	ADP
ftr-350	961	7	the	the	DET
ftr-350	961	8	treaty	treaty	NOUN
ftr-350	961	9	country	country	NOUN
ftr-350	961	10	may	may	AUX
ftr-350	961	11	not	not	PART
ftr-350	961	12	be	be	AUX
ftr-350	961	13	feasible	feasible	ADJ
ftr-350	961	14	unless	unless	SCONJ
ftr-350	961	15	the	the	DET
ftr-350	961	16	form	form	NOUN
ftr-350	961	17	1040nr	1040nr	NOUN
ftr-350	961	18	is	be	AUX
ftr-350	961	19	filed	file	VERB
ftr-350	961	20	electronically	electronically	ADV
ftr-350	961	21	,	,	PUNCT
ftr-350	961	22	but	but	CCONJ
ftr-350	961	23	we	we	PRON
ftr-350	961	24	believe	believe	VERB
ftr-350	961	25	that	that	SCONJ
ftr-350	961	26	providing	provide	VERB
ftr-350	961	27	this	this	DET
ftr-350	961	28	notification	notification	NOUN
ftr-350	961	29	,	,	PUNCT
ftr-350	961	30	especially	especially	ADV
ftr-350	961	31	for	for	ADP
ftr-350	961	32	lump	lump	NOUN
ftr-350	961	33	sum	sum	NOUN
ftr-350	961	34	distributions	distribution	NOUN
ftr-350	961	35	,	,	PUNCT
ftr-350	961	36	is	be	AUX
ftr-350	961	37	an	an	DET
ftr-350	961	38	important	important	ADJ
ftr-350	961	39	goal	goal	NOUN
ftr-350	961	40	.	.	PUNCT
ftr-350	962	1	with	with	ADP
ftr-350	962	2	the	the	DET
ftr-350	962	3	elimination	elimination	NOUN
ftr-350	962	4	of	of	ADP
ftr-350	962	5	the	the	DET
ftr-350	962	6	“	"	PUNCT
ftr-350	962	7	u.s	u.s	PROPN
ftr-350	962	8	.	.	PROPN
ftr-350	962	9	person	person	NOUN
ftr-350	962	10	”	"	PUNCT
ftr-350	962	11	presumption	presumption	NOUN
ftr-350	962	12	rule	rule	NOUN
ftr-350	962	13	and	and	CCONJ
ftr-350	962	14	greater	great	ADJ
ftr-350	962	15	treaty	treaty	NOUN
ftr-350	962	16	guidance	guidance	NOUN
ftr-350	962	17	for	for	ADP
ftr-350	962	18	payers	payer	NOUN
ftr-350	962	19	under	under	ADP
ftr-350	962	20	our	our	PRON
ftr-350	962	21	proposal	proposal	NOUN
ftr-350	962	22	,	,	PUNCT
ftr-350	962	23	the	the	DET
ftr-350	962	24	number	number	NOUN
ftr-350	962	25	of	of	ADP
ftr-350	962	26	filings	filing	NOUN
ftr-350	962	27	of	of	ADP
ftr-350	962	28	form	form	NOUN
ftr-350	962	29	1040nr	1040nr	NOUN
ftr-350	962	30	should	should	AUX
ftr-350	962	31	decrease	decrease	VERB
ftr-350	962	32	significantly	significantly	ADV
ftr-350	962	33	.	.	PUNCT
ftr-350	963	1	122	122	X
ftr-350	963	2	.	.	PUNCT
ftr-350	964	1	for	for	ADP
ftr-350	964	2	example	example	NOUN
ftr-350	964	3	,	,	PUNCT
ftr-350	964	4	australia	australia	PROPN
ftr-350	964	5	provides	provide	VERB
ftr-350	964	6	a	a	DET
ftr-350	964	7	three	three	NUM
ftr-350	964	8	-	-	PUNCT
ftr-350	964	9	year	year	NOUN
ftr-350	964	10	period	period	NOUN
ftr-350	964	11	during	during	ADP
ftr-350	964	12	which	which	PRON
ftr-350	964	13	income	income	NOUN
ftr-350	964	14	from	from	ADP
ftr-350	964	15	sources	source	NOUN
ftr-350	964	16	outside	outside	ADP
ftr-350	964	17	the	the	DET
ftr-350	964	18	country	country	NOUN
ftr-350	964	19	are	be	AUX
ftr-350	964	20	not	not	PART
ftr-350	964	21	taxed	tax	VERB
ftr-350	964	22	.	.	PUNCT
ftr-350	965	1	2012	2012	NUM
ftr-350	965	2	]	]	PUNCT
ftr-350	965	3	retirement	retirement	NOUN
ftr-350	965	4	distributions	distribution	NOUN
ftr-350	965	5	to	to	ADP
ftr-350	965	6	foreign	foreign	ADJ
ftr-350	965	7	nationals	national	NOUN
ftr-350	965	8	809	809	NUM
ftr-350	965	9	finally	finally	ADV
ftr-350	965	10	,	,	PUNCT
ftr-350	965	11	under	under	ADP
ftr-350	965	12	our	our	PRON
ftr-350	965	13	proposal	proposal	NOUN
ftr-350	965	14	,	,	PUNCT
ftr-350	965	15	the	the	DET
ftr-350	965	16	treasury	treasury	NOUN
ftr-350	965	17	would	would	AUX
ftr-350	965	18	publish	publish	VERB
ftr-350	965	19	guidance	guidance	NOUN
ftr-350	965	20	as	as	ADP
ftr-350	965	21	to	to	ADP
ftr-350	965	22	the	the	DET
ftr-350	965	23	types	type	NOUN
ftr-350	965	24	of	of	ADP
ftr-350	965	25	retirements	retirement	NOUN
ftr-350	965	26	distributions	distribution	NOUN
ftr-350	965	27	covered	cover	VERB
ftr-350	965	28	by	by	ADP
ftr-350	965	29	pension	pension	NOUN
ftr-350	965	30	articles	article	NOUN
ftr-350	965	31	(	(	PUNCT
ftr-350	965	32	or	or	CCONJ
ftr-350	965	33	―other	―other	ADV
ftr-350	965	34	income‖	income‖	PUNCT
ftr-350	965	35	articles	article	NOUN
ftr-350	965	36	)	)	PUNCT
ftr-350	965	37	in	in	ADP
ftr-350	965	38	all	all	DET
ftr-350	965	39	existing	exist	VERB
ftr-350	965	40	treaties	treaty	NOUN
ftr-350	965	41	.	.	PUNCT
ftr-350	966	1	123	123	NUM
ftr-350	966	2	both	both	DET
ftr-350	966	3	withholding	withhold	VERB
ftr-350	966	4	agents	agent	NOUN
ftr-350	966	5	and	and	CCONJ
ftr-350	966	6	distributees	distributee	NOUN
ftr-350	966	7	would	would	AUX
ftr-350	966	8	be	be	AUX
ftr-350	966	9	able	able	ADJ
ftr-350	966	10	to	to	PART
ftr-350	966	11	easily	easily	ADV
ftr-350	966	12	determine	determine	VERB
ftr-350	966	13	the	the	DET
ftr-350	966	14	status	status	NOUN
ftr-350	966	15	(	(	PUNCT
ftr-350	966	16	at	at	ADP
ftr-350	966	17	least	least	ADJ
ftr-350	966	18	in	in	ADP
ftr-350	966	19	the	the	DET
ftr-350	966	20	treasury‘s	treasury‘s	ADJ
ftr-350	966	21	view	view	NOUN
ftr-350	966	22	)	)	PUNCT
ftr-350	966	23	of	of	ADP
ftr-350	966	24	all	all	DET
ftr-350	966	25	types	type	NOUN
ftr-350	966	26	of	of	ADP
ftr-350	966	27	distributions	distribution	NOUN
ftr-350	966	28	.	.	PUNCT
ftr-350	967	1	in	in	ADP
ftr-350	967	2	addition	addition	NOUN
ftr-350	967	3	,	,	PUNCT
ftr-350	967	4	the	the	DET
ftr-350	967	5	irs	irs	PROPN
ftr-350	967	6	would	would	AUX
ftr-350	967	7	revise	revise	VERB
ftr-350	967	8	the	the	DET
ftr-350	967	9	form	form	NOUN
ftr-350	967	10	1042	1042	NUM
ftr-350	967	11	-	-	SYM
ftr-350	967	12	s	s	PART
ftr-350	967	13	income	income	NOUN
ftr-350	967	14	codes	code	NOUN
ftr-350	967	15	to	to	PART
ftr-350	967	16	provide	provide	VERB
ftr-350	967	17	greater	great	ADJ
ftr-350	967	18	reporting	reporting	NOUN
ftr-350	967	19	guidance	guidance	NOUN
ftr-350	967	20	to	to	ADP
ftr-350	967	21	those	those	DET
ftr-350	967	22	distributees	distributee	NOUN
ftr-350	967	23	who	who	PRON
ftr-350	967	24	still	still	ADV
ftr-350	967	25	find	find	VERB
ftr-350	967	26	it	it	PRON
ftr-350	967	27	necessary	necessary	ADJ
ftr-350	967	28	to	to	PART
ftr-350	967	29	file	file	VERB
ftr-350	967	30	a	a	DET
ftr-350	967	31	form	form	NOUN
ftr-350	967	32	1040nr	1040nr	NOUN
ftr-350	967	33	.	.	PUNCT
ftr-350	968	1	b.	b.	PROPN
ftr-350	968	2	further	further	ADJ
ftr-350	968	3	explanation	explanation	NOUN
ftr-350	968	4	of	of	ADP
ftr-350	968	5	our	our	PRON
ftr-350	968	6	proposal	proposal	NOUN
ftr-350	968	7	the	the	DET
ftr-350	968	8	objective	objective	NOUN
ftr-350	968	9	of	of	ADP
ftr-350	968	10	our	our	PRON
ftr-350	968	11	proposal	proposal	NOUN
ftr-350	968	12	is	be	AUX
ftr-350	968	13	to	to	PART
ftr-350	968	14	reduce	reduce	VERB
ftr-350	968	15	the	the	DET
ftr-350	968	16	administrative	administrative	ADJ
ftr-350	968	17	burden	burden	NOUN
ftr-350	968	18	for	for	ADP
ftr-350	968	19	the	the	DET
ftr-350	968	20	irs	irs	PROPN
ftr-350	968	21	,	,	PUNCT
ftr-350	968	22	plan	plan	NOUN
ftr-350	968	23	administrators	administrator	NOUN
ftr-350	968	24	,	,	PUNCT
ftr-350	968	25	and	and	CCONJ
ftr-350	968	26	nonresident	nonresident	ADJ
ftr-350	968	27	aliens	alien	NOUN
ftr-350	968	28	receiving	receive	VERB
ftr-350	968	29	distributions	distribution	NOUN
ftr-350	968	30	from	from	ADP
ftr-350	968	31	u.s	u.s	PROPN
ftr-350	968	32	.	.	PROPN
ftr-350	968	33	qualified	qualified	ADJ
ftr-350	968	34	pension	pension	NOUN
ftr-350	968	35	plans	plan	NOUN
ftr-350	968	36	and	and	CCONJ
ftr-350	968	37	to	to	PART
ftr-350	968	38	assure	assure	VERB
ftr-350	968	39	that	that	SCONJ
ftr-350	968	40	the	the	DET
ftr-350	968	41	united	united	PROPN
ftr-350	968	42	states	states	PROPN
ftr-350	968	43	and	and	CCONJ
ftr-350	968	44	its	its	PRON
ftr-350	968	45	treaty	treaty	NOUN
ftr-350	968	46	partners	partner	NOUN
ftr-350	968	47	actually	actually	ADV
ftr-350	968	48	collect	collect	VERB
ftr-350	968	49	the	the	DET
ftr-350	968	50	amount	amount	NOUN
ftr-350	968	51	of	of	ADP
ftr-350	968	52	tax	tax	NOUN
ftr-350	968	53	imposed	impose	VERB
ftr-350	968	54	by	by	ADP
ftr-350	968	55	law	law	NOUN
ftr-350	968	56	,	,	PUNCT
ftr-350	968	57	as	as	SCONJ
ftr-350	968	58	modified	modify	VERB
ftr-350	968	59	by	by	ADP
ftr-350	968	60	treaties	treaty	NOUN
ftr-350	968	61	.	.	PUNCT
ftr-350	969	1	1	1	X
ftr-350	969	2	.	.	X
ftr-350	969	3	substituting	substitute	VERB
ftr-350	969	4	a	a	DET
ftr-350	969	5	flat	flat	ADJ
ftr-350	969	6	rate	rate	NOUN
ftr-350	969	7	tax	tax	NOUN
ftr-350	969	8	liability	liability	NOUN
ftr-350	969	9	;	;	PUNCT
ftr-350	969	10	rejection	rejection	NOUN
ftr-350	969	11	of	of	ADP
ftr-350	969	12	“	"	PUNCT
ftr-350	969	13	effectively	effectively	ADV
ftr-350	969	14	connected	connect	VERB
ftr-350	969	15	”	"	PUNCT
ftr-350	969	16	treatment	treatment	NOUN
ftr-350	969	17	the	the	DET
ftr-350	969	18	complications	complication	NOUN
ftr-350	969	19	and	and	CCONJ
ftr-350	969	20	administrative	administrative	ADJ
ftr-350	969	21	burden	burden	NOUN
ftr-350	969	22	of	of	ADP
ftr-350	969	23	the	the	DET
ftr-350	969	24	current	current	ADJ
ftr-350	969	25	regime	regime	NOUN
ftr-350	969	26	are	be	AUX
ftr-350	969	27	largely	largely	ADV
ftr-350	969	28	due	due	ADJ
ftr-350	969	29	to	to	ADP
ftr-350	969	30	the	the	DET
ftr-350	969	31	treatment	treatment	NOUN
ftr-350	969	32	of	of	ADP
ftr-350	969	33	the	the	DET
ftr-350	969	34	portion	portion	NOUN
ftr-350	969	35	of	of	ADP
ftr-350	969	36	a	a	DET
ftr-350	969	37	retirement	retirement	NOUN
ftr-350	969	38	distribution	distribution	NOUN
ftr-350	969	39	attributable	attributable	ADJ
ftr-350	969	40	to	to	ADP
ftr-350	969	41	contributions	contribution	NOUN
ftr-350	969	42	in	in	ADP
ftr-350	969	43	respect	respect	NOUN
ftr-350	969	44	of	of	ADP
ftr-350	969	45	post-1986	post-1986	ADJ
ftr-350	969	46	u.s	u.s	PROPN
ftr-350	969	47	.	.	PROPN
ftr-350	969	48	services	service	NOUN
ftr-350	969	49	as	as	ADP
ftr-350	969	50	―effectively	―effectively	ADV
ftr-350	969	51	connected	connect	VERB
ftr-350	969	52	income‖	income‖	X
ftr-350	969	53	after	after	ADP
ftr-350	969	54	enactment	enactment	NOUN
ftr-350	969	55	of	of	ADP
ftr-350	969	56	section	section	NOUN
ftr-350	969	57	864(c)(6	864(c)(6	NUM
ftr-350	969	58	)	)	PUNCT
ftr-350	969	59	.	.	PUNCT
ftr-350	970	1	however	however	ADV
ftr-350	970	2	,	,	PUNCT
ftr-350	970	3	we	we	PRON
ftr-350	970	4	do	do	AUX
ftr-350	970	5	not	not	PART
ftr-350	970	6	believe	believe	VERB
ftr-350	970	7	that	that	SCONJ
ftr-350	970	8	the	the	DET
ftr-350	970	9	policy	policy	NOUN
ftr-350	970	10	justification	justification	NOUN
ftr-350	970	11	for	for	ADP
ftr-350	970	12	applying	apply	VERB
ftr-350	970	13	section	section	NOUN
ftr-350	970	14	864(c)(6	864(c)(6	NUM
ftr-350	970	15	)	)	PUNCT
ftr-350	970	16	to	to	ADP
ftr-350	970	17	qualified	qualified	ADJ
ftr-350	970	18	retirement	retirement	NOUN
ftr-350	970	19	distributions	distribution	NOUN
ftr-350	970	20	is	be	AUX
ftr-350	970	21	strong	strong	ADJ
ftr-350	970	22	.	.	PUNCT
ftr-350	971	1	―effectively	―effectively	ADV
ftr-350	971	2	connected‖	connected‖	VERB
ftr-350	971	3	treatment	treatment	NOUN
ftr-350	971	4	of	of	ADP
ftr-350	971	5	a	a	DET
ftr-350	971	6	nonresident	nonresident	ADJ
ftr-350	971	7	alien‘s	alien‘s	PROPN
ftr-350	971	8	income	income	NOUN
ftr-350	971	9	is	be	AUX
ftr-350	971	10	generally	generally	ADV
ftr-350	971	11	reserved	reserve	VERB
ftr-350	971	12	for	for	ADP
ftr-350	971	13	situations	situation	NOUN
ftr-350	971	14	in	in	ADP
ftr-350	971	15	which	which	PRON
ftr-350	971	16	the	the	DET
ftr-350	971	17	nonresident	nonresident	ADJ
ftr-350	971	18	alien	alien	NOUN
ftr-350	971	19	is	be	AUX
ftr-350	971	20	engaged	engage	VERB
ftr-350	971	21	in	in	ADP
ftr-350	971	22	a	a	DET
ftr-350	971	23	trade	trade	NOUN
ftr-350	971	24	or	or	CCONJ
ftr-350	971	25	business	business	NOUN
ftr-350	971	26	,	,	PUNCT
ftr-350	971	27	including	include	VERB
ftr-350	971	28	performance	performance	NOUN
ftr-350	971	29	of	of	ADP
ftr-350	971	30	services	service	NOUN
ftr-350	971	31	,	,	PUNCT
ftr-350	971	32	in	in	ADP
ftr-350	971	33	the	the	DET
ftr-350	971	34	united	united	PROPN
ftr-350	971	35	states	states	PROPN
ftr-350	971	36	,	,	PUNCT
ftr-350	971	37	during	during	ADP
ftr-350	971	38	the	the	DET
ftr-350	971	39	current	current	ADJ
ftr-350	971	40	taxable	taxable	ADJ
ftr-350	971	41	year	year	NOUN
ftr-350	971	42	.	.	PUNCT
ftr-350	972	1	in	in	ADP
ftr-350	972	2	this	this	DET
ftr-350	972	3	way	way	NOUN
ftr-350	972	4	,	,	PUNCT
ftr-350	972	5	the	the	DET
ftr-350	972	6	need	need	NOUN
ftr-350	972	7	for	for	ADP
ftr-350	972	8	filing	file	VERB
ftr-350	972	9	a	a	DET
ftr-350	972	10	form	form	NOUN
ftr-350	972	11	1040nr	1040nr	NOUN
ftr-350	972	12	is	be	AUX
ftr-350	972	13	generally	generally	ADV
ftr-350	972	14	limited	limit	VERB
ftr-350	972	15	to	to	ADP
ftr-350	972	16	taxpayers	taxpayer	NOUN
ftr-350	972	17	with	with	ADP
ftr-350	972	18	a	a	DET
ftr-350	972	19	current	current	ADJ
ftr-350	972	20	business	business	NOUN
ftr-350	972	21	connection	connection	NOUN
ftr-350	972	22	to	to	ADP
ftr-350	972	23	the	the	DET
ftr-350	972	24	united	united	PROPN
ftr-350	972	25	states	states	PROPN
ftr-350	972	26	.	.	PUNCT
ftr-350	973	1	congress	congress	PROPN
ftr-350	973	2	made	make	VERB
ftr-350	973	3	an	an	DET
ftr-350	973	4	exception	exception	NOUN
ftr-350	973	5	when	when	SCONJ
ftr-350	973	6	it	it	PRON
ftr-350	973	7	adopted	adopt	VERB
ftr-350	973	8	section	section	NOUN
ftr-350	973	9	864(c)(6	864(c)(6	NUM
ftr-350	973	10	)	)	PUNCT
ftr-350	973	11	,	,	PUNCT
ftr-350	973	12	which	which	PRON
ftr-350	973	13	treats	treat	VERB
ftr-350	973	14	compensation	compensation	NOUN
ftr-350	973	15	paid	pay	VERB
ftr-350	973	16	for	for	ADP
ftr-350	973	17	u.s	u.s	PROPN
ftr-350	973	18	.	.	PROPN
ftr-350	973	19	services	service	NOUN
ftr-350	973	20	as	as	ADP
ftr-350	973	21	effectively	effectively	ADV
ftr-350	973	22	connected	connected	ADJ
ftr-350	973	23	income	income	NOUN
ftr-350	973	24	even	even	ADV
ftr-350	973	25	though	though	SCONJ
ftr-350	973	26	the	the	DET
ftr-350	973	27	taxpayer	taxpayer	NOUN
ftr-350	973	28	is	be	AUX
ftr-350	973	29	not	not	PART
ftr-350	973	30	engaged	engage	VERB
ftr-350	973	31	in	in	ADP
ftr-350	973	32	a	a	DET
ftr-350	973	33	u.s	u.s	PROPN
ftr-350	973	34	.	.	PROPN
ftr-350	973	35	trade	trade	NOUN
ftr-350	973	36	or	or	CCONJ
ftr-350	973	37	business	business	NOUN
ftr-350	973	38	in	in	ADP
ftr-350	973	39	the	the	DET
ftr-350	973	40	year	year	NOUN
ftr-350	973	41	of	of	ADP
ftr-350	973	42	receipt	receipt	NOUN
ftr-350	973	43	.	.	PUNCT
ftr-350	974	1	in	in	ADP
ftr-350	974	2	the	the	DET
ftr-350	974	3	legislative	legislative	ADJ
ftr-350	974	4	history	history	NOUN
ftr-350	974	5	,	,	PUNCT
ftr-350	974	6	congress	congress	PROPN
ftr-350	974	7	expressed	express	VERB
ftr-350	974	8	concern	concern	NOUN
ftr-350	974	9	that	that	SCONJ
ftr-350	974	10	―foreign	―foreign	NOUN
ftr-350	974	11	persons	person	NOUN
ftr-350	974	12	should	should	AUX
ftr-350	974	13	not	not	PART
ftr-350	974	14	be	be	AUX
ftr-350	974	15	able	able	ADJ
ftr-350	974	16	to	to	PART
ftr-350	974	17	avoid	avoid	VERB
ftr-350	974	18	u.s	u.s	PROPN
ftr-350	974	19	.	.	PROPN
ftr-350	974	20	tax	tax	NOUN
ftr-350	974	21	on	on	ADP
ftr-350	974	22	their	their	PRON
ftr-350	974	23	income	income	NOUN
ftr-350	974	24	from	from	ADP
ftr-350	974	25	the	the	DET
ftr-350	974	26	performance	performance	NOUN
ftr-350	974	27	of	of	ADP
ftr-350	974	28	services	service	NOUN
ftr-350	974	29	in	in	ADP
ftr-350	974	30	the	the	DET
ftr-350	974	31	united	united	PROPN
ftr-350	974	32	states	states	PROPN
ftr-350	974	33	where	where	SCONJ
ftr-350	974	34	payment	payment	NOUN
ftr-350	974	35	123	123	NUM
ftr-350	974	36	.	.	PUNCT
ftr-350	975	1	the	the	DET
ftr-350	975	2	guidance	guidance	NOUN
ftr-350	975	3	should	should	AUX
ftr-350	975	4	cover	cover	VERB
ftr-350	975	5	various	various	ADJ
ftr-350	975	6	categories	category	NOUN
ftr-350	975	7	of	of	ADP
ftr-350	975	8	retirement	retirement	NOUN
ftr-350	975	9	arrangements	arrangement	NOUN
ftr-350	975	10	,	,	PUNCT
ftr-350	975	11	such	such	ADJ
ftr-350	975	12	as	as	ADP
ftr-350	975	13	private	private	ADJ
ftr-350	975	14	pensions	pension	NOUN
ftr-350	975	15	and	and	CCONJ
ftr-350	975	16	annuities	annuity	NOUN
ftr-350	975	17	,	,	PUNCT
ftr-350	975	18	individual	individual	ADJ
ftr-350	975	19	retirement	retirement	NOUN
ftr-350	975	20	agreements	agreement	NOUN
ftr-350	975	21	,	,	PUNCT
ftr-350	975	22	roth	roth	PROPN
ftr-350	975	23	iras	ira	NOUN
ftr-350	975	24	,	,	PUNCT
ftr-350	975	25	money	money	NOUN
ftr-350	975	26	-	-	PUNCT
ftr-350	975	27	purchase	purchase	NOUN
ftr-350	975	28	annuities	annuity	NOUN
ftr-350	975	29	,	,	PUNCT
ftr-350	975	30	social	social	ADJ
ftr-350	975	31	security	security	NOUN
ftr-350	975	32	,	,	PUNCT
ftr-350	975	33	and	and	CCONJ
ftr-350	975	34	government	government	NOUN
ftr-350	975	35	plans	plan	NOUN
ftr-350	975	36	and	and	CCONJ
ftr-350	975	37	annuities	annuity	NOUN
ftr-350	975	38	,	,	PUNCT
ftr-350	975	39	and	and	CCONJ
ftr-350	975	40	should	should	AUX
ftr-350	975	41	include	include	VERB
ftr-350	975	42	footnotes	footnote	NOUN
ftr-350	975	43	explaining	explain	VERB
ftr-350	975	44	which	which	DET
ftr-350	975	45	types	type	NOUN
ftr-350	975	46	of	of	ADP
ftr-350	975	47	distributions	distribution	NOUN
ftr-350	975	48	are	be	AUX
ftr-350	975	49	covered	cover	VERB
ftr-350	975	50	in	in	ADP
ftr-350	975	51	each	each	DET
ftr-350	975	52	category	category	NOUN
ftr-350	975	53	(	(	PUNCT
ftr-350	975	54	i.e.	i.e.	X
ftr-350	975	55	,	,	PUNCT
ftr-350	975	56	periodic	periodic	ADJ
ftr-350	975	57	,	,	PUNCT
ftr-350	975	58	lump	lump	NOUN
ftr-350	975	59	sum	sum	NOUN
ftr-350	975	60	,	,	PUNCT
ftr-350	975	61	hardship	hardship	NOUN
ftr-350	975	62	,	,	PUNCT
ftr-350	975	63	premature	premature	ADJ
ftr-350	975	64	,	,	PUNCT
ftr-350	975	65	etc	etc	X
ftr-350	975	66	.	.	X
ftr-350	975	67	)	)	PUNCT
ftr-350	975	68	.	.	PUNCT
ftr-350	976	1	810	810	NUM
ftr-350	976	2	florida	florida	PROPN
ftr-350	976	3	tax	tax	PROPN
ftr-350	976	4	review	review	NOUN
ftr-350	977	1	[	[	X
ftr-350	977	2	vol	vol	NOUN
ftr-350	977	3	.	.	PUNCT
ftr-350	978	1	11:10	11:10	NUM
ftr-350	978	2	of	of	ADP
ftr-350	978	3	the	the	DET
ftr-350	978	4	income	income	NOUN
ftr-350	978	5	is	be	AUX
ftr-350	978	6	deferred	defer	VERB
ftr-350	978	7	until	until	ADP
ftr-350	978	8	a	a	DET
ftr-350	978	9	subsequent	subsequent	ADJ
ftr-350	978	10	year	year	NOUN
ftr-350	978	11	in	in	ADP
ftr-350	978	12	which	which	PRON
ftr-350	978	13	the	the	DET
ftr-350	978	14	individual	individual	NOUN
ftr-350	978	15	is	be	AUX
ftr-350	978	16	not	not	PART
ftr-350	978	17	present	present	ADJ
ftr-350	978	18	in	in	ADP
ftr-350	978	19	the	the	DET
ftr-350	978	20	united	united	PROPN
ftr-350	978	21	states.‖	states.‖	VERB
ftr-350	978	22	124	124	NUM
ftr-350	979	1	it	it	PRON
ftr-350	979	2	was	be	AUX
ftr-350	979	3	logical	logical	ADJ
ftr-350	979	4	for	for	SCONJ
ftr-350	979	5	the	the	DET
ftr-350	979	6	irs	irs	PROPN
ftr-350	979	7	to	to	PART
ftr-350	979	8	apply	apply	VERB
ftr-350	979	9	this	this	DET
ftr-350	979	10	new	new	ADJ
ftr-350	979	11	rule	rule	NOUN
ftr-350	979	12	not	not	PART
ftr-350	979	13	only	only	ADV
ftr-350	979	14	to	to	PART
ftr-350	979	15	unfunded	unfunded	ADJ
ftr-350	979	16	deferred	deferred	ADJ
ftr-350	979	17	compensation	compensation	NOUN
ftr-350	979	18	,	,	PUNCT
ftr-350	979	19	but	but	CCONJ
ftr-350	979	20	to	to	ADP
ftr-350	979	21	the	the	DET
ftr-350	979	22	―contribution‖	―contribution‖	PROPN
ftr-350	979	23	portion	portion	NOUN
ftr-350	979	24	of	of	ADP
ftr-350	979	25	distributions	distribution	NOUN
ftr-350	979	26	from	from	ADP
ftr-350	979	27	a	a	DET
ftr-350	979	28	u.s	u.s	PROPN
ftr-350	979	29	.	.	PROPN
ftr-350	979	30	qualified	qualified	PROPN
ftr-350	979	31	retirement	retirement	NOUN
ftr-350	979	32	plan	plan	NOUN
ftr-350	979	33	.	.	PUNCT
ftr-350	980	1	however	however	ADV
ftr-350	980	2	,	,	PUNCT
ftr-350	980	3	in	in	ADP
ftr-350	980	4	a	a	DET
ftr-350	980	5	qualified	qualified	ADJ
ftr-350	980	6	retirement	retirement	NOUN
ftr-350	980	7	plan	plan	NOUN
ftr-350	980	8	,	,	PUNCT
ftr-350	980	9	different	different	ADJ
ftr-350	980	10	considerations	consideration	NOUN
ftr-350	980	11	apply	apply	VERB
ftr-350	980	12	because	because	SCONJ
ftr-350	980	13	deferral	deferral	ADJ
ftr-350	980	14	of	of	ADP
ftr-350	980	15	tax	tax	NOUN
ftr-350	980	16	for	for	SCONJ
ftr-350	980	17	contributions	contribution	NOUN
ftr-350	980	18	to	to	ADP
ftr-350	980	19	a	a	DET
ftr-350	980	20	qualified	qualified	ADJ
ftr-350	980	21	retirement	retirement	NOUN
ftr-350	980	22	plan	plan	NOUN
ftr-350	980	23	is	be	AUX
ftr-350	980	24	deliberately	deliberately	ADV
ftr-350	980	25	sanctioned	sanction	VERB
ftr-350	980	26	by	by	ADP
ftr-350	980	27	congress	congress	PROPN
ftr-350	980	28	to	to	PART
ftr-350	980	29	encourage	encourage	VERB
ftr-350	980	30	a	a	DET
ftr-350	980	31	worker‘s	worker‘s	ADJ
ftr-350	980	32	savings	saving	NOUN
ftr-350	980	33	for	for	ADP
ftr-350	980	34	retirement	retirement	NOUN
ftr-350	980	35	.	.	PUNCT
ftr-350	981	1	moreover	moreover	ADV
ftr-350	981	2	,	,	PUNCT
ftr-350	981	3	a	a	DET
ftr-350	981	4	withheld	withhold	VERB
ftr-350	981	5	tax	tax	NOUN
ftr-350	981	6	computed	compute	VERB
ftr-350	981	7	at	at	ADP
ftr-350	981	8	a	a	DET
ftr-350	981	9	flat	flat	ADJ
ftr-350	981	10	30	30	NUM
ftr-350	981	11	percent	percent	NOUN
ftr-350	981	12	rate	rate	NOUN
ftr-350	981	13	would	would	AUX
ftr-350	981	14	often	often	ADV
ftr-350	981	15	not	not	PART
ftr-350	981	16	be	be	AUX
ftr-350	981	17	lower	low	ADJ
ftr-350	981	18	(	(	PUNCT
ftr-350	981	19	and	and	CCONJ
ftr-350	981	20	may	may	AUX
ftr-350	981	21	be	be	AUX
ftr-350	981	22	higher	high	ADJ
ftr-350	981	23	)	)	PUNCT
ftr-350	981	24	than	than	ADP
ftr-350	981	25	a	a	DET
ftr-350	981	26	tax	tax	NOUN
ftr-350	981	27	at	at	ADP
ftr-350	981	28	graduated	graduate	VERB
ftr-350	981	29	rates	rate	NOUN
ftr-350	981	30	(	(	PUNCT
ftr-350	981	31	with	with	ADP
ftr-350	981	32	a	a	DET
ftr-350	981	33	35	35	NUM
ftr-350	981	34	percent	percent	NOUN
ftr-350	981	35	maximum	maximum	ADJ
ftr-350	981	36	)	)	PUNCT
ftr-350	981	37	and	and	CCONJ
ftr-350	981	38	one	one	NUM
ftr-350	981	39	personal	personal	ADJ
ftr-350	981	40	exemption	exemption	NOUN
ftr-350	981	41	.	.	PUNCT
ftr-350	982	1	therefore	therefore	ADV
ftr-350	982	2	,	,	PUNCT
ftr-350	982	3	we	we	PRON
ftr-350	982	4	do	do	AUX
ftr-350	982	5	not	not	PART
ftr-350	982	6	believe	believe	VERB
ftr-350	982	7	―effectively	―effectively	ADV
ftr-350	982	8	connected‖	connected‖	PROPN
ftr-350	982	9	treatment	treatment	NOUN
ftr-350	982	10	is	be	AUX
ftr-350	982	11	required	require	VERB
ftr-350	982	12	to	to	PART
ftr-350	982	13	prevent	prevent	VERB
ftr-350	982	14	tax	tax	NOUN
ftr-350	982	15	avoidance	avoidance	NOUN
ftr-350	982	16	.	.	PUNCT
ftr-350	983	1	in	in	ADP
ftr-350	983	2	fact	fact	NOUN
ftr-350	983	3	,	,	PUNCT
ftr-350	983	4	a	a	DET
ftr-350	983	5	better	well	ADJ
ftr-350	983	6	justification	justification	NOUN
ftr-350	983	7	for	for	ADP
ftr-350	983	8	―effectively	―effectively	ADV
ftr-350	983	9	connected‖	connected‖	PROPN
ftr-350	983	10	treatment	treatment	NOUN
ftr-350	983	11	may	may	AUX
ftr-350	983	12	be	be	AUX
ftr-350	983	13	that	that	SCONJ
ftr-350	983	14	the	the	DET
ftr-350	983	15	resulting	result	VERB
ftr-350	983	16	graduated	graduate	VERB
ftr-350	983	17	rates	rate	NOUN
ftr-350	983	18	and	and	CCONJ
ftr-350	983	19	personal	personal	ADJ
ftr-350	983	20	exemption	exemption	NOUN
ftr-350	983	21	often	often	ADV
ftr-350	983	22	result	result	VERB
ftr-350	983	23	in	in	ADP
ftr-350	983	24	a	a	DET
ftr-350	983	25	lower	low	ADJ
ftr-350	983	26	effective	effective	ADJ
ftr-350	983	27	tax	tax	NOUN
ftr-350	983	28	than	than	ADP
ftr-350	983	29	the	the	DET
ftr-350	983	30	30	30	NUM
ftr-350	983	31	percent	percent	NOUN
ftr-350	983	32	rate	rate	NOUN
ftr-350	983	33	and	and	CCONJ
ftr-350	983	34	may	may	AUX
ftr-350	983	35	serve	serve	VERB
ftr-350	983	36	to	to	PART
ftr-350	983	37	prevent	prevent	VERB
ftr-350	983	38	hardship	hardship	NOUN
ftr-350	983	39	to	to	ADP
ftr-350	983	40	a	a	DET
ftr-350	983	41	taxpayer	taxpayer	NOUN
ftr-350	983	42	who	who	PRON
ftr-350	983	43	has	have	VERB
ftr-350	983	44	no	no	DET
ftr-350	983	45	other	other	ADJ
ftr-350	983	46	source	source	NOUN
ftr-350	983	47	of	of	ADP
ftr-350	983	48	income	income	NOUN
ftr-350	983	49	.	.	PUNCT
ftr-350	984	1	but	but	CCONJ
ftr-350	984	2	in	in	ADP
ftr-350	984	3	light	light	NOUN
ftr-350	984	4	of	of	ADP
ftr-350	984	5	the	the	DET
ftr-350	984	6	administrative	administrative	ADJ
ftr-350	984	7	burden	burden	NOUN
ftr-350	984	8	from	from	ADP
ftr-350	984	9	the	the	DET
ftr-350	984	10	filing	filing	NOUN
ftr-350	984	11	of	of	ADP
ftr-350	984	12	a	a	DET
ftr-350	984	13	form	form	NOUN
ftr-350	984	14	1040nr	1040nr	NOUN
ftr-350	984	15	,	,	PUNCT
ftr-350	984	16	we	we	PRON
ftr-350	984	17	believe	believe	VERB
ftr-350	984	18	that	that	SCONJ
ftr-350	984	19	a	a	DET
ftr-350	984	20	better	well	ADJ
ftr-350	984	21	way	way	NOUN
ftr-350	984	22	to	to	PART
ftr-350	984	23	address	address	VERB
ftr-350	984	24	this	this	DET
ftr-350	984	25	concern	concern	NOUN
ftr-350	984	26	would	would	AUX
ftr-350	984	27	be	be	AUX
ftr-350	984	28	for	for	SCONJ
ftr-350	984	29	congress	congress	PROPN
ftr-350	984	30	to	to	PART
ftr-350	984	31	provide	provide	VERB
ftr-350	984	32	a	a	DET
ftr-350	984	33	flat	flat	ADJ
ftr-350	984	34	15	15	NUM
ftr-350	984	35	percent	percent	NOUN
ftr-350	984	36	rate	rate	NOUN
ftr-350	984	37	of	of	ADP
ftr-350	984	38	withholding	withhold	VERB
ftr-350	984	39	for	for	ADP
ftr-350	984	40	the	the	DET
ftr-350	984	41	entire	entire	ADJ
ftr-350	984	42	amount	amount	NOUN
ftr-350	984	43	of	of	ADP
ftr-350	984	44	a	a	DET
ftr-350	984	45	qualified	qualified	ADJ
ftr-350	984	46	retirement	retirement	NOUN
ftr-350	984	47	distribution	distribution	NOUN
ftr-350	984	48	to	to	ADP
ftr-350	984	49	a	a	DET
ftr-350	984	50	nonresident	nonresident	ADJ
ftr-350	984	51	alien	alien	NOUN
ftr-350	984	52	.	.	PUNCT
ftr-350	985	1	125	125	NUM
ftr-350	985	2	our	our	PRON
ftr-350	985	3	proposal	proposal	NOUN
ftr-350	985	4	does	do	AUX
ftr-350	985	5	not	not	PART
ftr-350	985	6	apply	apply	VERB
ftr-350	985	7	this	this	DET
ftr-350	985	8	reduced	reduce	VERB
ftr-350	985	9	rate	rate	NOUN
ftr-350	985	10	of	of	ADP
ftr-350	985	11	15	15	NUM
ftr-350	985	12	percent	percent	NOUN
ftr-350	985	13	to	to	PART
ftr-350	985	14	lump	lump	VERB
ftr-350	985	15	sum	sum	NOUN
ftr-350	985	16	distributions	distribution	NOUN
ftr-350	985	17	.	.	PUNCT
ftr-350	986	1	a	a	DET
ftr-350	986	2	less	less	ADV
ftr-350	986	3	favorable	favorable	ADJ
ftr-350	986	4	treatment	treatment	NOUN
ftr-350	986	5	of	of	ADP
ftr-350	986	6	lump	lump	NOUN
ftr-350	986	7	sum	sum	NOUN
ftr-350	986	8	payments	payment	NOUN
ftr-350	986	9	is	be	AUX
ftr-350	986	10	appropriate	appropriate	ADJ
ftr-350	986	11	because	because	SCONJ
ftr-350	986	12	,	,	PUNCT
ftr-350	986	13	outside	outside	ADP
ftr-350	986	14	of	of	ADP
ftr-350	986	15	a	a	DET
ftr-350	986	16	treaty	treaty	NOUN
ftr-350	986	17	context	context	NOUN
ftr-350	986	18	,	,	PUNCT
ftr-350	986	19	these	these	DET
ftr-350	986	20	payments	payment	NOUN
ftr-350	986	21	carry	carry	VERB
ftr-350	986	22	a	a	DET
ftr-350	986	23	greater	great	ADJ
ftr-350	986	24	risk	risk	NOUN
ftr-350	986	25	that	that	SCONJ
ftr-350	986	26	the	the	DET
ftr-350	986	27	recipient	recipient	NOUN
ftr-350	986	28	will	will	AUX
ftr-350	986	29	be	be	AUX
ftr-350	986	30	able	able	ADJ
ftr-350	986	31	to	to	PART
ftr-350	986	32	arrange	arrange	VERB
ftr-350	986	33	for	for	ADP
ftr-350	986	34	the	the	DET
ftr-350	986	35	payment	payment	NOUN
ftr-350	986	36	to	to	PART
ftr-350	986	37	escape	escape	VERB
ftr-350	986	38	the	the	DET
ftr-350	986	39	notice	notice	NOUN
ftr-350	986	40	of	of	ADP
ftr-350	986	41	tax	tax	NOUN
ftr-350	986	42	authorities	authority	NOUN
ftr-350	986	43	in	in	ADP
ftr-350	986	44	his	his	PRON
ftr-350	986	45	residence	residence	NOUN
ftr-350	986	46	country	country	NOUN
ftr-350	986	47	.	.	PUNCT
ftr-350	987	1	126	126	NUM
ftr-350	988	1	moreover	moreover	ADV
ftr-350	988	2	,	,	PUNCT
ftr-350	988	3	a	a	DET
ftr-350	988	4	lump	lump	NOUN
ftr-350	988	5	sum	sum	NOUN
ftr-350	988	6	payment	payment	NOUN
ftr-350	988	7	often	often	ADV
ftr-350	988	8	results	result	VERB
ftr-350	988	9	in	in	ADP
ftr-350	988	10	depletion	depletion	NOUN
ftr-350	988	11	of	of	ADP
ftr-350	988	12	savings	saving	NOUN
ftr-350	988	13	without	without	ADP
ftr-350	988	14	assuring	assure	VERB
ftr-350	988	15	income	income	NOUN
ftr-350	988	16	throughout	throughout	ADP
ftr-350	988	17	retirement	retirement	NOUN
ftr-350	988	18	;	;	PUNCT
ftr-350	988	19	this	this	PRON
ftr-350	988	20	undermines	undermine	VERB
ftr-350	988	21	congress‘s	congress‘s	NOUN
ftr-350	988	22	goal	goal	NOUN
ftr-350	988	23	to	to	PART
ftr-350	988	24	encourage	encourage	VERB
ftr-350	988	25	retirement	retirement	NOUN
ftr-350	988	26	savings	saving	NOUN
ftr-350	988	27	.	.	PUNCT
ftr-350	989	1	therefore	therefore	ADV
ftr-350	989	2	,	,	PUNCT
ftr-350	989	3	it	it	PRON
ftr-350	989	4	seems	seem	VERB
ftr-350	989	5	fair	fair	ADJ
ftr-350	989	6	for	for	SCONJ
ftr-350	989	7	the	the	DET
ftr-350	989	8	united	united	PROPN
ftr-350	989	9	states	states	PROPN
ftr-350	989	10	to	to	PART
ftr-350	989	11	recoup	recoup	VERB
ftr-350	989	12	a	a	DET
ftr-350	989	13	portion	portion	NOUN
ftr-350	989	14	of	of	ADP
ftr-350	989	15	the	the	DET
ftr-350	989	16	tax	tax	NOUN
ftr-350	989	17	benefits	benefit	NOUN
ftr-350	989	18	previously	previously	ADV
ftr-350	989	19	enjoyed	enjoy	VERB
ftr-350	989	20	through	through	ADP
ftr-350	989	21	imposition	imposition	NOUN
ftr-350	989	22	of	of	ADP
ftr-350	989	23	tax	tax	NOUN
ftr-350	989	24	on	on	ADP
ftr-350	989	25	the	the	DET
ftr-350	989	26	distribution	distribution	NOUN
ftr-350	989	27	.	.	PUNCT
ftr-350	990	1	however	however	ADV
ftr-350	990	2	,	,	PUNCT
ftr-350	990	3	it	it	PRON
ftr-350	990	4	would	would	AUX
ftr-350	990	5	be	be	AUX
ftr-350	990	6	possible	possible	ADJ
ftr-350	990	7	for	for	ADP
ftr-350	990	8	an	an	DET
ftr-350	990	9	individual	individual	NOUN
ftr-350	990	10	receiving	receive	VERB
ftr-350	990	11	a	a	DET
ftr-350	990	12	lump	lump	NOUN
ftr-350	990	13	sum	sum	NOUN
ftr-350	990	14	retirement	retirement	NOUN
ftr-350	990	15	distribution	distribution	NOUN
ftr-350	990	16	to	to	PART
ftr-350	990	17	roll	roll	VERB
ftr-350	990	18	over	over	ADP
ftr-350	990	19	the	the	DET
ftr-350	990	20	distribution	distribution	NOUN
ftr-350	990	21	into	into	ADP
ftr-350	990	22	an	an	DET
ftr-350	990	23	ira	ira	PROPN
ftr-350	990	24	account	account	NOUN
ftr-350	990	25	within	within	ADP
ftr-350	990	26	sixty	sixty	ADJ
ftr-350	990	27	days	day	NOUN
ftr-350	990	28	,	,	PUNCT
ftr-350	990	29	and	and	CCONJ
ftr-350	990	30	to	to	PART
ftr-350	990	31	receive	receive	VERB
ftr-350	990	32	periodic	periodic	ADJ
ftr-350	990	33	payments	payment	NOUN
ftr-350	990	34	from	from	ADP
ftr-350	990	35	the	the	DET
ftr-350	990	36	ira	ira	PROPN
ftr-350	990	37	124	124	NUM
ftr-350	990	38	.	.	PUNCT
ftr-350	991	1	staff	staff	NOUN
ftr-350	991	2	of	of	ADP
ftr-350	991	3	joint	joint	ADJ
ftr-350	991	4	comm	comm	NOUN
ftr-350	991	5	.	.	PUNCT
ftr-350	992	1	on	on	ADP
ftr-350	992	2	taxation	taxation	NOUN
ftr-350	992	3	,	,	PUNCT
ftr-350	992	4	99th	99th	ADJ
ftr-350	992	5	cong	cong	NOUN
ftr-350	992	6	.	.	PUNCT
ftr-350	992	7	,	,	PUNCT
ftr-350	992	8	general	general	ADJ
ftr-350	992	9	explanation	explanation	NOUN
ftr-350	992	10	of	of	ADP
ftr-350	992	11	the	the	DET
ftr-350	992	12	tax	tax	NOUN
ftr-350	992	13	reform	reform	NOUN
ftr-350	992	14	act	act	VERB
ftr-350	992	15	1048	1048	NUM
ftr-350	992	16	(	(	PUNCT
ftr-350	992	17	comm	comm	NOUN
ftr-350	992	18	.	.	PUNCT
ftr-350	993	1	print	print	NOUN
ftr-350	993	2	1987	1987	NUM
ftr-350	993	3	)	)	PUNCT
ftr-350	993	4	.	.	PUNCT
ftr-350	994	1	125	125	NUM
ftr-350	994	2	.	.	PUNCT
ftr-350	995	1	see	see	PROPN
ftr-350	995	2	act	act	PROPN
ftr-350	995	3	,	,	PUNCT
ftr-350	995	4	supra	supra	PROPN
ftr-350	995	5	note	note	PROPN
ftr-350	995	6	62	62	NUM
ftr-350	995	7	,	,	PUNCT
ftr-350	995	8	at	at	ADP
ftr-350	995	9	4	4	NUM
ftr-350	995	10	,	,	PUNCT
ftr-350	995	11	recommending	recommend	VERB
ftr-350	995	12	that	that	SCONJ
ftr-350	995	13	there	there	PRON
ftr-350	995	14	be	be	VERB
ftr-350	995	15	an	an	DET
ftr-350	995	16	evaluation	evaluation	NOUN
ftr-350	995	17	of	of	ADP
ftr-350	995	18	the	the	DET
ftr-350	995	19	current	current	ADJ
ftr-350	995	20	withholding	withholding	NOUN
ftr-350	995	21	rates	rate	NOUN
ftr-350	995	22	“	"	PUNCT
ftr-350	995	23	to	to	PART
ftr-350	995	24	determine	determine	VERB
ftr-350	995	25	if	if	SCONJ
ftr-350	995	26	another	another	DET
ftr-350	995	27	rate	rate	NOUN
ftr-350	995	28	or	or	CCONJ
ftr-350	995	29	series	series	NOUN
ftr-350	995	30	of	of	ADP
ftr-350	995	31	rates	rate	NOUN
ftr-350	995	32	would	would	AUX
ftr-350	995	33	more	more	ADV
ftr-350	995	34	closely	closely	ADV
ftr-350	995	35	relate	relate	VERB
ftr-350	995	36	the	the	DET
ftr-350	995	37	rate	rate	NOUN
ftr-350	995	38	to	to	ADP
ftr-350	995	39	the	the	DET
ftr-350	995	40	actual	actual	ADJ
ftr-350	995	41	tax	tax	NOUN
ftr-350	995	42	owed	owe	VERB
ftr-350	995	43	by	by	ADP
ftr-350	995	44	the	the	DET
ftr-350	995	45	nonresident	nonresident	ADJ
ftr-350	995	46	alien	alien	NOUN
ftr-350	995	47	.	.	PUNCT
ftr-350	995	48	”	"	PUNCT
ftr-350	996	1	i	i	PRON
ftr-350	996	2	d.	d.	PROPN
ftr-350	996	3	126	126	NUM
ftr-350	996	4	.	.	PUNCT
ftr-350	997	1	we	we	PRON
ftr-350	997	2	apply	apply	VERB
ftr-350	997	3	the	the	DET
ftr-350	997	4	15	15	NUM
ftr-350	997	5	percent	percent	NOUN
ftr-350	997	6	rate	rate	NOUN
ftr-350	997	7	to	to	ADP
ftr-350	997	8	required	require	VERB
ftr-350	997	9	minimum	minimum	ADJ
ftr-350	997	10	distributions	distribution	NOUN
ftr-350	997	11	in	in	ADP
ftr-350	997	12	that	that	SCONJ
ftr-350	997	13	these	these	DET
ftr-350	997	14	distributions	distribution	NOUN
ftr-350	997	15	are	be	AUX
ftr-350	997	16	encouraged	encourage	VERB
ftr-350	997	17	by	by	ADP
ftr-350	997	18	congress	congress	PROPN
ftr-350	997	19	as	as	ADP
ftr-350	997	20	part	part	NOUN
ftr-350	997	21	of	of	ADP
ftr-350	997	22	its	its	PRON
ftr-350	997	23	retirement	retirement	NOUN
ftr-350	997	24	policy	policy	NOUN
ftr-350	997	25	.	.	PUNCT
ftr-350	998	1	similarly	similarly	ADV
ftr-350	998	2	,	,	PUNCT
ftr-350	998	3	we	we	PRON
ftr-350	998	4	consider	consider	VERB
ftr-350	998	5	it	it	PRON
ftr-350	998	6	appropriate	appropriate	ADJ
ftr-350	998	7	to	to	PART
ftr-350	998	8	apply	apply	VERB
ftr-350	998	9	the	the	DET
ftr-350	998	10	15	15	NUM
ftr-350	998	11	percent	percent	NOUN
ftr-350	998	12	rate	rate	NOUN
ftr-350	998	13	to	to	ADP
ftr-350	998	14	hardship	hardship	NOUN
ftr-350	998	15	distributions	distribution	NOUN
ftr-350	998	16	because	because	SCONJ
ftr-350	998	17	of	of	ADP
ftr-350	998	18	their	their	PRON
ftr-350	998	19	involuntary	involuntary	ADJ
ftr-350	998	20	nature	nature	NOUN
ftr-350	998	21	;	;	PUNCT
ftr-350	998	22	however	however	ADV
ftr-350	998	23	,	,	PUNCT
ftr-350	998	24	if	if	SCONJ
ftr-350	998	25	the	the	DET
ftr-350	998	26	distribution	distribution	NOUN
ftr-350	998	27	is	be	AUX
ftr-350	998	28	an	an	DET
ftr-350	998	29	early	early	ADJ
ftr-350	998	30	distribution	distribution	NOUN
ftr-350	998	31	,	,	PUNCT
ftr-350	998	32	it	it	PRON
ftr-350	998	33	is	be	AUX
ftr-350	998	34	hard	hard	ADJ
ftr-350	998	35	to	to	PART
ftr-350	998	36	view	view	VERB
ftr-350	998	37	it	it	PRON
ftr-350	998	38	as	as	SCONJ
ftr-350	998	39	made	make	VERB
ftr-350	998	40	“	"	PUNCT
ftr-350	998	41	on	on	ADP
ftr-350	998	42	account	account	NOUN
ftr-350	998	43	of	of	ADP
ftr-350	998	44	retirement	retirement	NOUN
ftr-350	998	45	.	.	PUNCT
ftr-350	998	46	”	"	PUNCT
ftr-350	999	1	2012	2012	NUM
ftr-350	999	2	]	]	PUNCT
ftr-350	999	3	retirement	retirement	NOUN
ftr-350	999	4	distributions	distribution	NOUN
ftr-350	999	5	to	to	ADP
ftr-350	999	6	foreign	foreign	ADJ
ftr-350	999	7	nationals	national	NOUN
ftr-350	999	8	811	811	NUM
ftr-350	999	9	account	account	NOUN
ftr-350	999	10	(	(	PUNCT
ftr-350	999	11	not	not	PART
ftr-350	999	12	in	in	ADP
ftr-350	999	13	excess	excess	NOUN
ftr-350	999	14	of	of	ADP
ftr-350	999	15	the	the	DET
ftr-350	999	16	required	require	VERB
ftr-350	999	17	minimum	minimum	ADJ
ftr-350	999	18	distribution	distribution	NOUN
ftr-350	999	19	)	)	PUNCT
ftr-350	999	20	that	that	PRON
ftr-350	999	21	are	be	AUX
ftr-350	999	22	eligible	eligible	ADJ
ftr-350	999	23	for	for	ADP
ftr-350	999	24	the	the	DET
ftr-350	999	25	reduced	reduce	VERB
ftr-350	999	26	15	15	NUM
ftr-350	999	27	percent	percent	NOUN
ftr-350	999	28	rate	rate	NOUN
ftr-350	999	29	.	.	PUNCT
ftr-350	1000	1	this	this	PRON
ftr-350	1000	2	could	could	AUX
ftr-350	1000	3	be	be	AUX
ftr-350	1000	4	explained	explain	VERB
ftr-350	1000	5	to	to	ADP
ftr-350	1000	6	the	the	DET
ftr-350	1000	7	recipient	recipient	NOUN
ftr-350	1000	8	in	in	ADP
ftr-350	1000	9	the	the	DET
ftr-350	1000	10	notice	notice	NOUN
ftr-350	1000	11	that	that	PRON
ftr-350	1000	12	is	be	AUX
ftr-350	1000	13	required	require	VERB
ftr-350	1000	14	to	to	PART
ftr-350	1000	15	be	be	AUX
ftr-350	1000	16	provided	provide	VERB
ftr-350	1000	17	to	to	PART
ftr-350	1000	18	lump	lump	VERB
ftr-350	1000	19	sum	sum	NOUN
ftr-350	1000	20	recipients	recipient	NOUN
ftr-350	1000	21	.	.	PUNCT
ftr-350	1001	1	127	127	NUM
ftr-350	1001	2	if	if	SCONJ
ftr-350	1001	3	our	our	PRON
ftr-350	1001	4	proposal	proposal	NOUN
ftr-350	1001	5	is	be	AUX
ftr-350	1001	6	adopted	adopt	VERB
ftr-350	1001	7	,	,	PUNCT
ftr-350	1001	8	we	we	PRON
ftr-350	1001	9	believe	believe	VERB
ftr-350	1001	10	that	that	SCONJ
ftr-350	1001	11	it	it	PRON
ftr-350	1001	12	should	should	AUX
ftr-350	1001	13	also	also	ADV
ftr-350	1001	14	apply	apply	VERB
ftr-350	1001	15	to	to	ADP
ftr-350	1001	16	a	a	DET
ftr-350	1001	17	long	long	ADJ
ftr-350	1001	18	-	-	PUNCT
ftr-350	1001	19	term	term	NOUN
ftr-350	1001	20	u.s	u.s	PROPN
ftr-350	1001	21	.	.	PROPN
ftr-350	1001	22	resident	resident	NOUN
ftr-350	1001	23	who	who	PRON
ftr-350	1001	24	is	be	AUX
ftr-350	1001	25	a	a	DET
ftr-350	1001	26	―covered	―covere	VERB
ftr-350	1001	27	expatriate‖	expatriate‖	PROPN
ftr-350	1001	28	provided	provide	VERB
ftr-350	1001	29	that	that	SCONJ
ftr-350	1001	30	he	he	PRON
ftr-350	1001	31	makes	make	VERB
ftr-350	1001	32	timely	timely	ADJ
ftr-350	1001	33	notification	notification	NOUN
ftr-350	1001	34	of	of	ADP
ftr-350	1001	35	his	his	PRON
ftr-350	1001	36	status	status	NOUN
ftr-350	1001	37	to	to	ADP
ftr-350	1001	38	the	the	DET
ftr-350	1001	39	payer	payer	NOUN
ftr-350	1001	40	under	under	ADP
ftr-350	1001	41	the	the	DET
ftr-350	1001	42	retirement	retirement	NOUN
ftr-350	1001	43	plan	plan	NOUN
ftr-350	1001	44	.	.	PUNCT
ftr-350	1002	1	128	128	NUM
ftr-350	1002	2	we	we	PRON
ftr-350	1002	3	also	also	ADV
ftr-350	1002	4	recommend	recommend	VERB
ftr-350	1002	5	that	that	SCONJ
ftr-350	1002	6	such	such	DET
ftr-350	1002	7	a	a	DET
ftr-350	1002	8	taxpayer	taxpayer	NOUN
ftr-350	1002	9	be	be	AUX
ftr-350	1002	10	able	able	ADJ
ftr-350	1002	11	to	to	PART
ftr-350	1002	12	claim	claim	VERB
ftr-350	1002	13	treaty	treaty	NOUN
ftr-350	1002	14	benefits	benefit	NOUN
ftr-350	1002	15	(	(	PUNCT
ftr-350	1002	16	if	if	SCONJ
ftr-350	1002	17	not	not	PART
ftr-350	1002	18	at	at	ADP
ftr-350	1002	19	the	the	DET
ftr-350	1002	20	point	point	NOUN
ftr-350	1002	21	of	of	ADP
ftr-350	1002	22	withholding	withholding	NOUN
ftr-350	1002	23	,	,	PUNCT
ftr-350	1002	24	at	at	ADP
ftr-350	1002	25	least	least	ADJ
ftr-350	1002	26	by	by	ADP
ftr-350	1002	27	filing	file	VERB
ftr-350	1002	28	a	a	DET
ftr-350	1002	29	form	form	NOUN
ftr-350	1002	30	1040nr	1040nr	NUM
ftr-350	1002	31	)	)	PUNCT
ftr-350	1002	32	.	.	PUNCT
ftr-350	1003	1	2	2	X
ftr-350	1003	2	.	.	X
ftr-350	1003	3	clarifying	clarify	VERB
ftr-350	1003	4	treaty	treaty	NOUN
ftr-350	1003	5	rules	rule	NOUN
ftr-350	1003	6	with	with	ADP
ftr-350	1003	7	our	our	PRON
ftr-350	1003	8	proposed	propose	VERB
ftr-350	1003	9	elimination	elimination	NOUN
ftr-350	1003	10	of	of	ADP
ftr-350	1003	11	the	the	DET
ftr-350	1003	12	―u.s	―u.s	PROPN
ftr-350	1003	13	.	.	PROPN
ftr-350	1003	14	person	person	NOUN
ftr-350	1003	15	presumption	presumption	VERB
ftr-350	1003	16	rule,‖	rule,‖	PROPN
ftr-350	1003	17	payers	payer	NOUN
ftr-350	1003	18	of	of	ADP
ftr-350	1003	19	retirement	retirement	NOUN
ftr-350	1003	20	distributions	distribution	NOUN
ftr-350	1003	21	would	would	AUX
ftr-350	1003	22	have	have	VERB
ftr-350	1003	23	more	more	ADJ
ftr-350	1003	24	need	need	NOUN
ftr-350	1003	25	to	to	PART
ftr-350	1003	26	focus	focus	VERB
ftr-350	1003	27	on	on	ADP
ftr-350	1003	28	treaty	treaty	NOUN
ftr-350	1003	29	rules	rule	NOUN
ftr-350	1003	30	that	that	PRON
ftr-350	1003	31	would	would	AUX
ftr-350	1003	32	exempt	exempt	VERB
ftr-350	1003	33	distributions	distribution	NOUN
ftr-350	1003	34	from	from	ADP
ftr-350	1003	35	tax	tax	NOUN
ftr-350	1003	36	or	or	CCONJ
ftr-350	1003	37	would	would	AUX
ftr-350	1003	38	reduce	reduce	VERB
ftr-350	1003	39	the	the	DET
ftr-350	1003	40	applicable	applicable	ADJ
ftr-350	1003	41	rate	rate	NOUN
ftr-350	1003	42	.	.	PUNCT
ftr-350	1004	1	we	we	PRON
ftr-350	1004	2	believe	believe	VERB
ftr-350	1004	3	that	that	SCONJ
ftr-350	1004	4	the	the	DET
ftr-350	1004	5	treasury	treasury	NOUN
ftr-350	1004	6	has	have	VERB
ftr-350	1004	7	the	the	DET
ftr-350	1004	8	responsibility	responsibility	NOUN
ftr-350	1004	9	to	to	PART
ftr-350	1004	10	provide	provide	VERB
ftr-350	1004	11	clear	clear	ADJ
ftr-350	1004	12	guidance	guidance	NOUN
ftr-350	1004	13	regarding	regard	VERB
ftr-350	1004	14	the	the	DET
ftr-350	1004	15	circumstances	circumstance	NOUN
ftr-350	1004	16	in	in	ADP
ftr-350	1004	17	which	which	PRON
ftr-350	1004	18	existing	exist	VERB
ftr-350	1004	19	treaties	treaty	NOUN
ftr-350	1004	20	apply	apply	VERB
ftr-350	1004	21	to	to	PART
ftr-350	1004	22	exempt	exempt	VERB
ftr-350	1004	23	or	or	CCONJ
ftr-350	1004	24	to	to	PART
ftr-350	1004	25	reduce	reduce	VERB
ftr-350	1004	26	the	the	DET
ftr-350	1004	27	rate	rate	NOUN
ftr-350	1004	28	of	of	ADP
ftr-350	1004	29	tax	tax	NOUN
ftr-350	1004	30	on	on	ADP
ftr-350	1004	31	retirement	retirement	NOUN
ftr-350	1004	32	distributions	distribution	NOUN
ftr-350	1004	33	of	of	ADP
ftr-350	1004	34	various	various	ADJ
ftr-350	1004	35	sorts	sort	NOUN
ftr-350	1004	36	.	.	PUNCT
ftr-350	1005	1	it	it	PRON
ftr-350	1005	2	should	should	AUX
ftr-350	1005	3	not	not	PART
ftr-350	1005	4	be	be	AUX
ftr-350	1005	5	necessary	necessary	ADJ
ftr-350	1005	6	for	for	SCONJ
ftr-350	1005	7	each	each	DET
ftr-350	1005	8	payer	payer	NOUN
ftr-350	1005	9	or	or	CCONJ
ftr-350	1005	10	each	each	DET
ftr-350	1005	11	recipient	recipient	NOUN
ftr-350	1005	12	of	of	ADP
ftr-350	1005	13	a	a	DET
ftr-350	1005	14	distribution	distribution	NOUN
ftr-350	1005	15	to	to	PART
ftr-350	1005	16	independently	independently	ADV
ftr-350	1005	17	interpret	interpret	VERB
ftr-350	1005	18	an	an	DET
ftr-350	1005	19	ambiguous	ambiguous	ADJ
ftr-350	1005	20	treaty	treaty	NOUN
ftr-350	1005	21	provision	provision	NOUN
ftr-350	1005	22	(	(	PUNCT
ftr-350	1005	23	for	for	ADP
ftr-350	1005	24	example	example	NOUN
ftr-350	1005	25	,	,	PUNCT
ftr-350	1005	26	by	by	ADP
ftr-350	1005	27	deciding	decide	VERB
ftr-350	1005	28	whether	whether	SCONJ
ftr-350	1005	29	to	to	PART
ftr-350	1005	30	apply	apply	VERB
ftr-350	1005	31	an	an	DET
ftr-350	1005	32	―ambulatory‖	―ambulatory‖	PROPN
ftr-350	1005	33	or	or	CCONJ
ftr-350	1005	34	―static‖	―static‖	PROPN
ftr-350	1005	35	approach	approach	NOUN
ftr-350	1005	36	)	)	PUNCT
ftr-350	1005	37	.	.	PUNCT
ftr-350	1006	1	129	129	NUM
ftr-350	1007	1	moreover	moreover	ADV
ftr-350	1007	2	,	,	PUNCT
ftr-350	1007	3	if	if	SCONJ
ftr-350	1007	4	the	the	DET
ftr-350	1007	5	rules	rule	NOUN
ftr-350	1007	6	were	be	AUX
ftr-350	1007	7	clear	clear	ADJ
ftr-350	1007	8	to	to	ADP
ftr-350	1007	9	the	the	DET
ftr-350	1007	10	payer	payer	NOUN
ftr-350	1007	11	so	so	SCONJ
ftr-350	1007	12	that	that	SCONJ
ftr-350	1007	13	the	the	DET
ftr-350	1007	14	payer	payer	NOUN
ftr-350	1007	15	would	would	AUX
ftr-350	1007	16	allow	allow	VERB
ftr-350	1007	17	a	a	DET
ftr-350	1007	18	treaty	treaty	NOUN
ftr-350	1007	19	exemption	exemption	NOUN
ftr-350	1007	20	when	when	SCONJ
ftr-350	1007	21	warranted	warrant	VERB
ftr-350	1007	22	,	,	PUNCT
ftr-350	1007	23	there	there	PRON
ftr-350	1007	24	would	would	AUX
ftr-350	1007	25	less	less	ADV
ftr-350	1007	26	need	need	VERB
ftr-350	1007	27	for	for	ADP
ftr-350	1007	28	the	the	DET
ftr-350	1007	29	filing	filing	NOUN
ftr-350	1007	30	of	of	ADP
ftr-350	1007	31	a	a	DET
ftr-350	1007	32	form	form	NOUN
ftr-350	1007	33	1040nr	1040nr	VERB
ftr-350	1007	34	by	by	ADP
ftr-350	1007	35	the	the	DET
ftr-350	1007	36	recipient	recipient	NOUN
ftr-350	1007	37	.	.	PUNCT
ftr-350	1008	1	even	even	ADV
ftr-350	1008	2	if	if	SCONJ
ftr-350	1008	3	the	the	DET
ftr-350	1008	4	irs	irs	PROPN
ftr-350	1008	5	itself	itself	PRON
ftr-350	1008	6	is	be	AUX
ftr-350	1008	7	uncertain	uncertain	ADJ
ftr-350	1008	8	about	about	ADP
ftr-350	1008	9	the	the	DET
ftr-350	1008	10	proper	proper	ADJ
ftr-350	1008	11	treatment	treatment	NOUN
ftr-350	1008	12	of	of	ADP
ftr-350	1008	13	a	a	DET
ftr-350	1008	14	type	type	NOUN
ftr-350	1008	15	of	of	ADP
ftr-350	1008	16	distribution	distribution	NOUN
ftr-350	1008	17	under	under	ADP
ftr-350	1008	18	a	a	DET
ftr-350	1008	19	particular	particular	ADJ
ftr-350	1008	20	treaty	treaty	NOUN
ftr-350	1008	21	,	,	PUNCT
ftr-350	1008	22	it	it	PRON
ftr-350	1008	23	should	should	AUX
ftr-350	1008	24	stake	stake	VERB
ftr-350	1008	25	out	out	ADP
ftr-350	1008	26	a	a	DET
ftr-350	1008	27	clear	clear	ADJ
ftr-350	1008	28	position	position	NOUN
ftr-350	1008	29	.	.	PUNCT
ftr-350	1009	1	it	it	PRON
ftr-350	1009	2	could	could	AUX
ftr-350	1009	3	,	,	PUNCT
ftr-350	1009	4	for	for	ADP
ftr-350	1009	5	example	example	NOUN
ftr-350	1009	6	,	,	PUNCT
ftr-350	1009	7	create	create	VERB
ftr-350	1009	8	a	a	DET
ftr-350	1009	9	new	new	ADJ
ftr-350	1009	10	chart	chart	NOUN
ftr-350	1009	11	detailing	detail	VERB
ftr-350	1009	12	the	the	DET
ftr-350	1009	13	application	application	NOUN
ftr-350	1009	14	of	of	ADP
ftr-350	1009	15	each	each	DET
ftr-350	1009	16	treaty	treaty	NOUN
ftr-350	1009	17	to	to	ADP
ftr-350	1009	18	each	each	DET
ftr-350	1009	19	type	type	NOUN
ftr-350	1009	20	of	of	ADP
ftr-350	1009	21	distribution	distribution	NOUN
ftr-350	1009	22	.	.	PUNCT
ftr-350	1010	1	this	this	PRON
ftr-350	1010	2	would	would	AUX
ftr-350	1010	3	greatly	greatly	ADV
ftr-350	1010	4	simplify	simplify	VERB
ftr-350	1010	5	the	the	DET
ftr-350	1010	6	task	task	NOUN
ftr-350	1010	7	of	of	ADP
ftr-350	1010	8	withholding	withholding	NOUN
ftr-350	1010	9	agents	agent	NOUN
ftr-350	1010	10	.	.	PUNCT
ftr-350	1011	1	it	it	PRON
ftr-350	1011	2	would	would	AUX
ftr-350	1011	3	also	also	ADV
ftr-350	1011	4	be	be	AUX
ftr-350	1011	5	simpler	simple	ADJ
ftr-350	1011	6	for	for	ADP
ftr-350	1011	7	recipients	recipient	NOUN
ftr-350	1011	8	.	.	PUNCT
ftr-350	1012	1	for	for	ADP
ftr-350	1012	2	example	example	NOUN
ftr-350	1012	3	,	,	PUNCT
ftr-350	1012	4	if	if	SCONJ
ftr-350	1012	5	the	the	DET
ftr-350	1012	6	irs	irs	PROPN
ftr-350	1012	7	chart	chart	NOUN
ftr-350	1012	8	were	be	AUX
ftr-350	1012	9	to	to	PART
ftr-350	1012	10	indicate	indicate	VERB
ftr-350	1012	11	that	that	SCONJ
ftr-350	1012	12	a	a	DET
ftr-350	1012	13	lump	lump	NOUN
ftr-350	1012	14	sum	sum	NOUN
ftr-350	1012	15	distribution	distribution	NOUN
ftr-350	1012	16	from	from	ADP
ftr-350	1012	17	a	a	DET
ftr-350	1012	18	traditional	traditional	ADJ
ftr-350	1012	19	ira	ira	PROPN
ftr-350	1012	20	is	be	AUX
ftr-350	1012	21	not	not	PART
ftr-350	1012	22	exempt	exempt	ADJ
ftr-350	1012	23	under	under	ADP
ftr-350	1012	24	a	a	DET
ftr-350	1012	25	particular	particular	ADJ
ftr-350	1012	26	treaty	treaty	NOUN
ftr-350	1012	27	,	,	PUNCT
ftr-350	1012	28	the	the	DET
ftr-350	1012	29	recipient	recipient	NOUN
ftr-350	1012	30	would	would	AUX
ftr-350	1012	31	have	have	VERB
ftr-350	1012	32	a	a	DET
ftr-350	1012	33	clear	clear	ADJ
ftr-350	1012	34	choice	choice	NOUN
ftr-350	1012	35	.	.	PUNCT
ftr-350	1013	1	he	he	PRON
ftr-350	1013	2	could	could	AUX
ftr-350	1013	3	either	either	CCONJ
ftr-350	1013	4	accept	accept	VERB
ftr-350	1013	5	the	the	DET
ftr-350	1013	6	irs	irs	PROPN
ftr-350	1013	7	position	position	NOUN
ftr-350	1013	8	,	,	PUNCT
ftr-350	1013	9	thus	thus	ADV
ftr-350	1013	10	avoiding	avoid	VERB
ftr-350	1013	11	127	127	NUM
ftr-350	1013	12	.	.	PUNCT
ftr-350	1014	1	see	see	VERB
ftr-350	1014	2	notice	notice	NOUN
ftr-350	1014	3	2009	2009	NUM
ftr-350	1014	4	-	-	SYM
ftr-350	1014	5	68	68	NUM
ftr-350	1014	6	,	,	PUNCT
ftr-350	1014	7	2009	2009	NUM
ftr-350	1014	8	-	-	SYM
ftr-350	1014	9	2	2	NUM
ftr-350	1014	10	c.b	c.b	PROPN
ftr-350	1014	11	.	.	PROPN
ftr-350	1014	12	423	423	NUM
ftr-350	1014	13	,	,	PUNCT
ftr-350	1014	14	providing	provide	VERB
ftr-350	1014	15	“	"	PUNCT
ftr-350	1014	16	safe	safe	ADJ
ftr-350	1014	17	harbor	harbor	NOUN
ftr-350	1014	18	explanations	explanation	NOUN
ftr-350	1014	19	that	that	PRON
ftr-350	1014	20	may	may	AUX
ftr-350	1014	21	be	be	AUX
ftr-350	1014	22	provided	provide	VERB
ftr-350	1014	23	to	to	ADP
ftr-350	1014	24	recipients	recipient	NOUN
ftr-350	1014	25	of	of	ADP
ftr-350	1014	26	eligible	eligible	ADJ
ftr-350	1014	27	rollover	rollover	NOUN
ftr-350	1014	28	distributions	distribution	NOUN
ftr-350	1014	29	from	from	ADP
ftr-350	1014	30	an	an	DET
ftr-350	1014	31	employer	employer	NOUN
ftr-350	1014	32	plan	plan	NOUN
ftr-350	1014	33	in	in	ADP
ftr-350	1014	34	order	order	NOUN
ftr-350	1014	35	to	to	PART
ftr-350	1014	36	satisfy	satisfy	VERB
ftr-350	1014	37	section	section	PROPN
ftr-350	1014	38	402(f	402(f	PROPN
ftr-350	1014	39	)	)	PUNCT
ftr-350	1014	40	.	.	PUNCT
ftr-350	1014	41	”	"	PUNCT
ftr-350	1015	1	the	the	DET
ftr-350	1015	2	safe	safe	ADJ
ftr-350	1015	3	harbor	harbor	NOUN
ftr-350	1015	4	explanation	explanation	NOUN
ftr-350	1015	5	states	state	NOUN
ftr-350	1015	6	that	that	SCONJ
ftr-350	1015	7	“	"	PUNCT
ftr-350	1015	8	[	[	X
ftr-350	1015	9	i]f	i]f	ADP
ftr-350	1015	10	you	you	PRON
ftr-350	1015	11	are	be	AUX
ftr-350	1015	12	a	a	DET
ftr-350	1015	13	nonresident	nonresident	ADJ
ftr-350	1015	14	alien	alien	NOUN
ftr-350	1015	15	and	and	CCONJ
ftr-350	1015	16	you	you	PRON
ftr-350	1015	17	do	do	AUX
ftr-350	1015	18	not	not	PART
ftr-350	1015	19	do	do	VERB
ftr-350	1015	20	a	a	DET
ftr-350	1015	21	direct	direct	ADJ
ftr-350	1015	22	rollover	rollover	NOUN
ftr-350	1015	23	to	to	ADP
ftr-350	1015	24	a	a	DET
ftr-350	1015	25	u.s	u.s	PROPN
ftr-350	1015	26	.	.	PROPN
ftr-350	1015	27	ira	ira	PROPN
ftr-350	1015	28	or	or	CCONJ
ftr-350	1015	29	u.s	u.s	PROPN
ftr-350	1015	30	.	.	PROPN
ftr-350	1015	31	employer	employer	NOUN
ftr-350	1015	32	plan	plan	NOUN
ftr-350	1015	33	,	,	PUNCT
ftr-350	1015	34	instead	instead	ADV
ftr-350	1015	35	of	of	ADP
ftr-350	1015	36	withholding	withhold	VERB
ftr-350	1015	37	20	20	NUM
ftr-350	1015	38	percent	percent	NOUN
ftr-350	1015	39	,	,	PUNCT
ftr-350	1015	40	the	the	DET
ftr-350	1015	41	plan	plan	NOUN
ftr-350	1015	42	is	be	AUX
ftr-350	1015	43	generally	generally	ADV
ftr-350	1015	44	required	require	VERB
ftr-350	1015	45	to	to	PART
ftr-350	1015	46	withhold	withhold	VERB
ftr-350	1015	47	30	30	NUM
ftr-350	1015	48	percent	percent	NOUN
ftr-350	1015	49	of	of	ADP
ftr-350	1015	50	the	the	DET
ftr-350	1015	51	payment	payment	NOUN
ftr-350	1015	52	for	for	ADP
ftr-350	1015	53	federal	federal	ADJ
ftr-350	1015	54	income	income	NOUN
ftr-350	1015	55	taxes	taxis	NOUN
ftr-350	1015	56	.	.	PUNCT
ftr-350	1016	1	if	if	SCONJ
ftr-350	1016	2	the	the	DET
ftr-350	1016	3	amount	amount	NOUN
ftr-350	1016	4	withheld	withhold	VERB
ftr-350	1016	5	exceeds	exceed	VERB
ftr-350	1016	6	the	the	DET
ftr-350	1016	7	amount	amount	NOUN
ftr-350	1016	8	of	of	ADP
ftr-350	1016	9	tax	tax	NOUN
ftr-350	1016	10	you	you	PRON
ftr-350	1016	11	owe	owe	VERB
ftr-350	1016	12	(	(	PUNCT
ftr-350	1016	13	as	as	SCONJ
ftr-350	1016	14	may	may	AUX
ftr-350	1016	15	happen	happen	VERB
ftr-350	1016	16	if	if	SCONJ
ftr-350	1016	17	you	you	PRON
ftr-350	1016	18	do	do	VERB
ftr-350	1016	19	a	a	DET
ftr-350	1016	20	60	60	NUM
ftr-350	1016	21	-	-	PUNCT
ftr-350	1016	22	day	day	NOUN
ftr-350	1016	23	rollover	rollover	NOUN
ftr-350	1016	24	)	)	PUNCT
ftr-350	1016	25	,	,	PUNCT
ftr-350	1016	26	you	you	PRON
ftr-350	1016	27	may	may	AUX
ftr-350	1016	28	request	request	VERB
ftr-350	1016	29	an	an	DET
ftr-350	1016	30	income	income	NOUN
ftr-350	1016	31	tax	tax	NOUN
ftr-350	1016	32	refund	refund	NOUN
ftr-350	1016	33	by	by	ADP
ftr-350	1016	34	filing	file	VERB
ftr-350	1016	35	a	a	DET
ftr-350	1016	36	form	form	NOUN
ftr-350	1016	37	1040nr	1040nr	ADJ
ftr-350	1016	38	and	and	CCONJ
ftr-350	1016	39	attaching	attach	VERB
ftr-350	1016	40	your	your	PRON
ftr-350	1016	41	form	form	NOUN
ftr-350	1016	42	1042	1042	NUM
ftr-350	1016	43	-	-	PUNCT
ftr-350	1016	44	s.	s.	PROPN
ftr-350	1016	45	”	"	PUNCT
ftr-350	1016	46	128	128	NUM
ftr-350	1016	47	.	.	PUNCT
ftr-350	1017	1	such	such	ADJ
ftr-350	1017	2	notification	notification	NOUN
ftr-350	1017	3	is	be	AUX
ftr-350	1017	4	made	make	VERB
ftr-350	1017	5	on	on	ADP
ftr-350	1017	6	form	form	NOUN
ftr-350	1017	7	w-8ce	w-8ce	NOUN
ftr-350	1017	8	,	,	PUNCT
ftr-350	1017	9	covered	cover	VERB
ftr-350	1017	10	expatriate	expatriate	NOUN
ftr-350	1017	11	.	.	PUNCT
ftr-350	1018	1	129	129	NUM
ftr-350	1018	2	.	.	PUNCT
ftr-350	1019	1	see	see	PROPN
ftr-350	1019	2	act	act	PROPN
ftr-350	1019	3	,	,	PUNCT
ftr-350	1019	4	supra	supra	PROPN
ftr-350	1019	5	note	note	PROPN
ftr-350	1019	6	62	62	NUM
ftr-350	1019	7	,	,	PUNCT
ftr-350	1019	8	at	at	ADP
ftr-350	1019	9	49	49	NUM
ftr-350	1019	10	,	,	PUNCT
ftr-350	1019	11	recommending	recommend	VERB
ftr-350	1019	12	that	that	SCONJ
ftr-350	1019	13	the	the	DET
ftr-350	1019	14	irs	irs	PROPN
ftr-350	1019	15	consider	consider	VERB
ftr-350	1019	16	updating	update	VERB
ftr-350	1019	17	publication	publication	NOUN
ftr-350	1019	18	515	515	NUM
ftr-350	1019	19	“	"	PUNCT
ftr-350	1019	20	to	to	PART
ftr-350	1019	21	specifically	specifically	ADV
ftr-350	1019	22	address	address	VERB
ftr-350	1019	23	whether	whether	SCONJ
ftr-350	1019	24	or	or	CCONJ
ftr-350	1019	25	not	not	PART
ftr-350	1019	26	treaties	treaty	NOUN
ftr-350	1019	27	cover	cover	VERB
ftr-350	1019	28	iras	ira	NOUN
ftr-350	1019	29	.	.	PUNCT
ftr-350	1019	30	”	"	PUNCT
ftr-350	1020	1	812	812	NUM
ftr-350	1020	2	florida	florida	PROPN
ftr-350	1020	3	tax	tax	NOUN
ftr-350	1020	4	review	review	NOUN
ftr-350	1020	5	[	[	X
ftr-350	1020	6	vol	vol	NOUN
ftr-350	1020	7	.	.	PUNCT
ftr-350	1020	8	11:10	11:10	NUM
ftr-350	1020	9	the	the	DET
ftr-350	1020	10	need	need	NOUN
ftr-350	1020	11	for	for	ADP
ftr-350	1020	12	filing	file	VERB
ftr-350	1020	13	form1040nr	form1040nr	NUM
ftr-350	1020	14	;	;	PUNCT
ftr-350	1020	15	or	or	CCONJ
ftr-350	1020	16	he	he	PRON
ftr-350	1020	17	could	could	AUX
ftr-350	1020	18	file	file	VERB
ftr-350	1020	19	form	form	NOUN
ftr-350	1020	20	1040nr	1040nr	NOUN
ftr-350	1020	21	claiming	claim	VERB
ftr-350	1020	22	the	the	DET
ftr-350	1020	23	treaty	treaty	NOUN
ftr-350	1020	24	exemption	exemption	NOUN
ftr-350	1020	25	,	,	PUNCT
ftr-350	1020	26	with	with	ADP
ftr-350	1020	27	the	the	DET
ftr-350	1020	28	knowledge	knowledge	NOUN
ftr-350	1020	29	that	that	PRON
ftr-350	1020	30	the	the	DET
ftr-350	1020	31	irs	irs	PROPN
ftr-350	1020	32	would	would	AUX
ftr-350	1020	33	reject	reject	VERB
ftr-350	1020	34	his	his	PRON
ftr-350	1020	35	claim	claim	NOUN
ftr-350	1020	36	and	and	CCONJ
ftr-350	1020	37	that	that	SCONJ
ftr-350	1020	38	he	he	PRON
ftr-350	1020	39	would	would	AUX
ftr-350	1020	40	be	be	AUX
ftr-350	1020	41	required	require	VERB
ftr-350	1020	42	to	to	PART
ftr-350	1020	43	challenge	challenge	VERB
ftr-350	1020	44	the	the	DET
ftr-350	1020	45	irs	irs	PROPN
ftr-350	1020	46	position	position	NOUN
ftr-350	1020	47	in	in	ADP
ftr-350	1020	48	a	a	DET
ftr-350	1020	49	refund	refund	NOUN
ftr-350	1020	50	suit	suit	NOUN
ftr-350	1020	51	in	in	ADP
ftr-350	1020	52	a	a	DET
ftr-350	1020	53	u.s	u.s	PROPN
ftr-350	1020	54	.	.	PROPN
ftr-350	1020	55	district	district	PROPN
ftr-350	1020	56	court	court	NOUN
ftr-350	1020	57	or	or	CCONJ
ftr-350	1020	58	the	the	DET
ftr-350	1020	59	u.s	u.s	PROPN
ftr-350	1020	60	.	.	PROPN
ftr-350	1020	61	claims	claim	NOUN
ftr-350	1020	62	court	court	NOUN
ftr-350	1020	63	.	.	PUNCT
ftr-350	1021	1	moreover	moreover	ADV
ftr-350	1021	2	,	,	PUNCT
ftr-350	1021	3	if	if	SCONJ
ftr-350	1021	4	the	the	DET
ftr-350	1021	5	irs	irs	PROPN
ftr-350	1021	6	position	position	NOUN
ftr-350	1021	7	regarding	regard	VERB
ftr-350	1021	8	a	a	DET
ftr-350	1021	9	particular	particular	ADJ
ftr-350	1021	10	treaty	treaty	NOUN
ftr-350	1021	11	is	be	AUX
ftr-350	1021	12	unfavorable	unfavorable	ADJ
ftr-350	1021	13	to	to	ADP
ftr-350	1021	14	some	some	DET
ftr-350	1021	15	retirees	retiree	NOUN
ftr-350	1021	16	,	,	PUNCT
ftr-350	1021	17	they	they	PRON
ftr-350	1021	18	might	might	AUX
ftr-350	1021	19	put	put	VERB
ftr-350	1021	20	pressure	pressure	NOUN
ftr-350	1021	21	on	on	ADP
ftr-350	1021	22	the	the	DET
ftr-350	1021	23	tax	tax	NOUN
ftr-350	1021	24	authorities	authority	NOUN
ftr-350	1021	25	of	of	ADP
ftr-350	1021	26	the	the	DET
ftr-350	1021	27	residence	residence	NOUN
ftr-350	1021	28	country	country	NOUN
ftr-350	1021	29	to	to	PART
ftr-350	1021	30	renegotiate	renegotiate	VERB
ftr-350	1021	31	that	that	DET
ftr-350	1021	32	aspect	aspect	NOUN
ftr-350	1021	33	of	of	ADP
ftr-350	1021	34	the	the	DET
ftr-350	1021	35	treaty	treaty	NOUN
ftr-350	1021	36	.	.	PUNCT
ftr-350	1022	1	an	an	DET
ftr-350	1022	2	example	example	NOUN
ftr-350	1022	3	of	of	ADP
ftr-350	1022	4	the	the	DET
ftr-350	1022	5	level	level	NOUN
ftr-350	1022	6	of	of	ADP
ftr-350	1022	7	detail	detail	NOUN
ftr-350	1022	8	required	require	VERB
ftr-350	1022	9	in	in	ADP
ftr-350	1022	10	such	such	DET
ftr-350	1022	11	a	a	DET
ftr-350	1022	12	chart	chart	NOUN
ftr-350	1022	13	is	be	AUX
ftr-350	1022	14	shown	show	VERB
ftr-350	1022	15	in	in	ADP
ftr-350	1022	16	appendix	appendix	PROPN
ftr-350	1022	17	a.	a.	NOUN
ftr-350	1022	18	specifically	specifically	ADV
ftr-350	1022	19	,	,	PUNCT
ftr-350	1022	20	payors	payor	NOUN
ftr-350	1022	21	and	and	CCONJ
ftr-350	1022	22	retirees	retiree	NOUN
ftr-350	1022	23	need	need	VERB
ftr-350	1022	24	to	to	PART
ftr-350	1022	25	know	know	VERB
ftr-350	1022	26	:	:	PUNCT
ftr-350	1022	27	(	(	PUNCT
ftr-350	1022	28	1	1	X
ftr-350	1022	29	)	)	PUNCT
ftr-350	1022	30	the	the	DET
ftr-350	1022	31	treaty	treaty	NOUN
ftr-350	1022	32	rate	rate	NOUN
ftr-350	1022	33	of	of	ADP
ftr-350	1022	34	u.s	u.s	PROPN
ftr-350	1022	35	.	.	PROPN
ftr-350	1022	36	withholding	withholding	NOUN
ftr-350	1022	37	applicable	applicable	ADJ
ftr-350	1022	38	to	to	ADP
ftr-350	1022	39	private	private	ADJ
ftr-350	1022	40	pensions	pension	NOUN
ftr-350	1022	41	,	,	PUNCT
ftr-350	1022	42	(	(	PUNCT
ftr-350	1022	43	2	2	X
ftr-350	1022	44	)	)	PUNCT
ftr-350	1022	45	whether	whether	SCONJ
ftr-350	1022	46	or	or	CCONJ
ftr-350	1022	47	not	not	PART
ftr-350	1022	48	this	this	DET
ftr-350	1022	49	treaty	treaty	NOUN
ftr-350	1022	50	rate	rate	NOUN
ftr-350	1022	51	applies	apply	VERB
ftr-350	1022	52	to	to	ADP
ftr-350	1022	53	distributions	distribution	NOUN
ftr-350	1022	54	from	from	ADP
ftr-350	1022	55	each	each	PRON
ftr-350	1022	56	of	of	ADP
ftr-350	1022	57	the	the	DET
ftr-350	1022	58	following	follow	VERB
ftr-350	1022	59	plans	plan	NOUN
ftr-350	1022	60	:	:	PUNCT
ftr-350	1022	61	qualified	qualified	ADJ
ftr-350	1022	62	plans	plan	NOUN
ftr-350	1022	63	under	under	ADP
ftr-350	1022	64	section	section	NOUN
ftr-350	1022	65	401(a	401(a	PROPN
ftr-350	1022	66	)	)	PUNCT
ftr-350	1022	67	,	,	PUNCT
ftr-350	1022	68	including	include	VERB
ftr-350	1022	69	401(k	401(k	NOUN
ftr-350	1022	70	)	)	PUNCT
ftr-350	1022	71	plans	plan	NOUN
ftr-350	1022	72	,	,	PUNCT
ftr-350	1022	73	section	section	NOUN
ftr-350	1022	74	403(a	403(a	NOUN
ftr-350	1022	75	)	)	PUNCT
ftr-350	1022	76	qualified	qualified	ADJ
ftr-350	1022	77	annuity	annuity	NOUN
ftr-350	1022	78	plans	plan	NOUN
ftr-350	1022	79	,	,	PUNCT
ftr-350	1022	80	section	section	NOUN
ftr-350	1022	81	403(b	403(b	PROPN
ftr-350	1022	82	)	)	PUNCT
ftr-350	1022	83	plans	plan	NOUN
ftr-350	1022	84	,	,	PUNCT
ftr-350	1022	85	pure	pure	ADJ
ftr-350	1022	86	rollover	rollover	NOUN
ftr-350	1022	87	ira‘s	ira‘s	NOUN
ftr-350	1022	88	,	,	PUNCT
ftr-350	1022	89	traditional	traditional	ADJ
ftr-350	1022	90	iras	ira	NOUN
ftr-350	1022	91	,	,	PUNCT
ftr-350	1022	92	roth	roth	PROPN
ftr-350	1022	93	ira‘s	ira‘s	NOUN
ftr-350	1022	94	,	,	PUNCT
ftr-350	1022	95	sep	sep	PROPN
ftr-350	1022	96	ira‘s	ira‘s	NOUN
ftr-350	1022	97	(	(	PUNCT
ftr-350	1022	98	under	under	ADP
ftr-350	1022	99	section	section	NOUN
ftr-350	1022	100	408(k	408(k	NUM
ftr-350	1022	101	)	)	PUNCT
ftr-350	1022	102	,	,	PUNCT
ftr-350	1022	103	or	or	CCONJ
ftr-350	1022	104	a	a	DET
ftr-350	1022	105	section	section	NOUN
ftr-350	1022	106	408(p	408(p	NUM
ftr-350	1022	107	)	)	PUNCT
ftr-350	1022	108	account	account	NOUN
ftr-350	1022	109	,	,	PUNCT
ftr-350	1022	110	and	and	CCONJ
ftr-350	1022	111	whether	whether	SCONJ
ftr-350	1022	112	covered	cover	VERB
ftr-350	1022	113	plans	plan	NOUN
ftr-350	1022	114	include	include	VERB
ftr-350	1022	115	plans	plan	NOUN
ftr-350	1022	116	created	create	VERB
ftr-350	1022	117	by	by	ADP
ftr-350	1022	118	the	the	DET
ftr-350	1022	119	selfemployed	selfemploye	VERB
ftr-350	1022	120	;	;	PUNCT
ftr-350	1022	121	130	130	NUM
ftr-350	1022	122	(	(	PUNCT
ftr-350	1022	123	3	3	NUM
ftr-350	1022	124	)	)	PUNCT
ftr-350	1022	125	whether	whether	SCONJ
ftr-350	1022	126	the	the	DET
ftr-350	1022	127	treaty	treaty	NOUN
ftr-350	1022	128	rate	rate	NOUN
ftr-350	1022	129	for	for	ADP
ftr-350	1022	130	pensions	pension	NOUN
ftr-350	1022	131	applies	apply	VERB
ftr-350	1022	132	to	to	ADP
ftr-350	1022	133	a	a	DET
ftr-350	1022	134	nonperiodic	nonperiodic	ADJ
ftr-350	1022	135	payment	payment	NOUN
ftr-350	1022	136	,	,	PUNCT
ftr-350	1022	137	including	include	VERB
ftr-350	1022	138	a	a	DET
ftr-350	1022	139	premature	premature	ADJ
ftr-350	1022	140	distribution	distribution	NOUN
ftr-350	1022	141	131	131	NUM
ftr-350	1022	142	subject	subject	NOUN
ftr-350	1022	143	to	to	ADP
ftr-350	1022	144	the	the	DET
ftr-350	1022	145	10	10	NUM
ftr-350	1022	146	percent	percent	NOUN
ftr-350	1022	147	penalty	penalty	NOUN
ftr-350	1022	148	tax	tax	NOUN
ftr-350	1022	149	under	under	ADP
ftr-350	1022	150	section	section	NOUN
ftr-350	1022	151	72(t	72(t	NUM
ftr-350	1022	152	)	)	PUNCT
ftr-350	1022	153	or	or	CCONJ
ftr-350	1022	154	an	an	DET
ftr-350	1022	155	―eligible	―eligible	ADJ
ftr-350	1022	156	rollover	rollover	NOUN
ftr-350	1022	157	distribution;‖	distribution;‖	PROPN
ftr-350	1022	158	(	(	PUNCT
ftr-350	1022	159	4	4	X
ftr-350	1022	160	)	)	PUNCT
ftr-350	1022	161	whether	whether	SCONJ
ftr-350	1022	162	amounts	amount	NOUN
ftr-350	1022	163	not	not	PART
ftr-350	1022	164	treated	treat	VERB
ftr-350	1022	165	as	as	ADP
ftr-350	1022	166	―pensions‖	―pensions‖	PROPN
ftr-350	1022	167	will	will	AUX
ftr-350	1022	168	be	be	AUX
ftr-350	1022	169	covered	cover	VERB
ftr-350	1022	170	by	by	ADP
ftr-350	1022	171	the	the	DET
ftr-350	1022	172	―other	―other	PROPN
ftr-350	1022	173	income‖	income‖	X
ftr-350	1022	174	article	article	NOUN
ftr-350	1022	175	of	of	ADP
ftr-350	1022	176	the	the	DET
ftr-350	1022	177	treaty	treaty	NOUN
ftr-350	1022	178	,	,	PUNCT
ftr-350	1022	179	132	132	NUM
ftr-350	1022	180	(	(	PUNCT
ftr-350	1022	181	5	5	NUM
ftr-350	1022	182	)	)	PUNCT
ftr-350	1022	183	whether	whether	SCONJ
ftr-350	1022	184	a	a	DET
ftr-350	1022	185	distribution	distribution	NOUN
ftr-350	1022	186	from	from	ADP
ftr-350	1022	187	a	a	DET
ftr-350	1022	188	pure	pure	ADJ
ftr-350	1022	189	rollover	rollover	NOUN
ftr-350	1022	190	ira	ira	PROPN
ftr-350	1022	191	is	be	AUX
ftr-350	1022	192	treated	treat	VERB
ftr-350	1022	193	differently	differently	ADV
ftr-350	1022	194	from	from	ADP
ftr-350	1022	195	a	a	DET
ftr-350	1022	196	distribution	distribution	NOUN
ftr-350	1022	197	from	from	ADP
ftr-350	1022	198	other	other	ADJ
ftr-350	1022	199	types	type	NOUN
ftr-350	1022	200	of	of	ADP
ftr-350	1022	201	iras	ira	NOUN
ftr-350	1022	202	,	,	PUNCT
ftr-350	1022	203	133	133	NUM
ftr-350	1022	204	(	(	PUNCT
ftr-350	1022	205	6	6	NUM
ftr-350	1022	206	)	)	PUNCT
ftr-350	1022	207	whether	whether	SCONJ
ftr-350	1022	208	the	the	DET
ftr-350	1022	209	treaty	treaty	NOUN
ftr-350	1022	210	bars	bar	VERB
ftr-350	1022	211	imposition	imposition	NOUN
ftr-350	1022	212	of	of	ADP
ftr-350	1022	213	the	the	DET
ftr-350	1022	214	10	10	NUM
ftr-350	1022	215	percent	percent	NOUN
ftr-350	1022	216	penalty	penalty	NOUN
ftr-350	1022	217	tax	tax	NOUN
ftr-350	1022	218	130	130	NUM
ftr-350	1022	219	.	.	PUNCT
ftr-350	1023	1	see	see	VERB
ftr-350	1023	2	supra	supra	PROPN
ftr-350	1023	3	notes	note	NOUN
ftr-350	1023	4	13–31	13–31	NUM
ftr-350	1023	5	,	,	PUNCT
ftr-350	1023	6	relating	relate	VERB
ftr-350	1023	7	to	to	ADP
ftr-350	1023	8	such	such	ADJ
ftr-350	1023	9	plans	plan	NOUN
ftr-350	1023	10	.	.	PUNCT
ftr-350	1024	1	if	if	SCONJ
ftr-350	1024	2	a	a	DET
ftr-350	1024	3	treaty	treaty	NOUN
ftr-350	1024	4	covers	cover	VERB
ftr-350	1024	5	distributions	distribution	NOUN
ftr-350	1024	6	from	from	ADP
ftr-350	1024	7	roth	roth	PROPN
ftr-350	1024	8	iras	ira	NOUN
ftr-350	1024	9	,	,	PUNCT
ftr-350	1024	10	there	there	PRON
ftr-350	1024	11	is	be	VERB
ftr-350	1024	12	still	still	ADV
ftr-350	1024	13	a	a	DET
ftr-350	1024	14	question	question	NOUN
ftr-350	1024	15	as	as	ADP
ftr-350	1024	16	to	to	ADP
ftr-350	1024	17	whether	whether	SCONJ
ftr-350	1024	18	a	a	DET
ftr-350	1024	19	nonqualified	nonqualified	ADJ
ftr-350	1024	20	distribution	distribution	NOUN
ftr-350	1024	21	would	would	AUX
ftr-350	1024	22	be	be	AUX
ftr-350	1024	23	covered	cover	VERB
ftr-350	1024	24	.	.	PUNCT
ftr-350	1025	1	131	131	X
ftr-350	1025	2	.	.	PUNCT
ftr-350	1026	1	see	see	VERB
ftr-350	1026	2	e.g.	e.g.	ADV
ftr-350	1026	3	,	,	PUNCT
ftr-350	1026	4	i.r.s	i.r.s	NOUN
ftr-350	1026	5	.	.	PUNCT
ftr-350	1027	1	priv	priv	PROPN
ftr-350	1027	2	.	.	PUNCT
ftr-350	1028	1	ltr	ltr	PROPN
ftr-350	1028	2	.	.	PUNCT
ftr-350	1028	3	rul	rul	NOUN
ftr-350	1028	4	.	.	PUNCT
ftr-350	1029	1	84	84	NUM
ftr-350	1029	2	-	-	SYM
ftr-350	1029	3	22	22	NUM
ftr-350	1029	4	-	-	SYM
ftr-350	1029	5	069	069	NUM
ftr-350	1029	6	(	(	PUNCT
ftr-350	1029	7	feb	feb	PROPN
ftr-350	1029	8	.	.	PROPN
ftr-350	1029	9	28	28	NUM
ftr-350	1029	10	,	,	PUNCT
ftr-350	1029	11	1984	1984	NUM
ftr-350	1029	12	)	)	PUNCT
ftr-350	1029	13	(	(	PUNCT
ftr-350	1029	14	premature	premature	ADJ
ftr-350	1029	15	distribution	distribution	NOUN
ftr-350	1029	16	from	from	ADP
ftr-350	1029	17	ira	ira	PROPN
ftr-350	1029	18	to	to	ADP
ftr-350	1029	19	uk	uk	PROPN
ftr-350	1029	20	resident	resident	NOUN
ftr-350	1029	21	was	be	AUX
ftr-350	1029	22	not	not	PART
ftr-350	1029	23	a	a	DET
ftr-350	1029	24	pension	pension	NOUN
ftr-350	1029	25	under	under	ADP
ftr-350	1029	26	article	article	NOUN
ftr-350	1029	27	18(1	18(1	NUM
ftr-350	1029	28	)	)	PUNCT
ftr-350	1029	29	,	,	PUNCT
ftr-350	1029	30	but	but	CCONJ
ftr-350	1029	31	was	be	AUX
ftr-350	1029	32	“	"	PUNCT
ftr-350	1029	33	other	other	ADJ
ftr-350	1029	34	income	income	NOUN
ftr-350	1029	35	”	"	PUNCT
ftr-350	1029	36	under	under	ADP
ftr-350	1029	37	article	article	NOUN
ftr-350	1029	38	22(1	22(1	NUM
ftr-350	1029	39	)	)	PUNCT
ftr-350	1029	40	;	;	PUNCT
ftr-350	1029	41	see	see	VERB
ftr-350	1029	42	also	also	ADV
ftr-350	1029	43	i.r.s	i.r.s	NOUN
ftr-350	1029	44	.	.	PUNCT
ftr-350	1030	1	priv	priv	PROPN
ftr-350	1030	2	.	.	PUNCT
ftr-350	1031	1	ltr	ltr	PROPN
ftr-350	1031	2	.	.	PUNCT
ftr-350	1032	1	rul	rul	PROPN
ftr-350	1032	2	.	.	PUNCT
ftr-350	1033	1	92	92	NUM
ftr-350	1033	2	-	-	SYM
ftr-350	1033	3	53	53	NUM
ftr-350	1033	4	-	-	PUNCT
ftr-350	1033	5	049	049	NUM
ftr-350	1033	6	(	(	PUNCT
ftr-350	1033	7	oct	oct	PROPN
ftr-350	1033	8	.	.	PROPN
ftr-350	1033	9	6	6	NUM
ftr-350	1033	10	,	,	PUNCT
ftr-350	1033	11	1992	1992	NUM
ftr-350	1033	12	)	)	PUNCT
ftr-350	1033	13	.	.	PUNCT
ftr-350	1034	1	132	132	NUM
ftr-350	1034	2	.	.	PUNCT
ftr-350	1035	1	we	we	PRON
ftr-350	1035	2	do	do	AUX
ftr-350	1035	3	not	not	PART
ftr-350	1035	4	believe	believe	VERB
ftr-350	1035	5	that	that	SCONJ
ftr-350	1035	6	a	a	DET
ftr-350	1035	7	distribution	distribution	NOUN
ftr-350	1035	8	from	from	ADP
ftr-350	1035	9	a	a	DET
ftr-350	1035	10	qualified	qualified	ADJ
ftr-350	1035	11	retirement	retirement	NOUN
ftr-350	1035	12	plan	plan	NOUN
ftr-350	1035	13	that	that	PRON
ftr-350	1035	14	fails	fail	VERB
ftr-350	1035	15	to	to	PART
ftr-350	1035	16	meet	meet	VERB
ftr-350	1035	17	the	the	DET
ftr-350	1035	18	definition	definition	NOUN
ftr-350	1035	19	of	of	ADP
ftr-350	1035	20	a	a	DET
ftr-350	1035	21	“	"	PUNCT
ftr-350	1035	22	pension	pension	NOUN
ftr-350	1035	23	”	"	PUNCT
ftr-350	1035	24	in	in	ADP
ftr-350	1035	25	the	the	DET
ftr-350	1035	26	treaty	treaty	NOUN
ftr-350	1035	27	should	should	AUX
ftr-350	1035	28	be	be	AUX
ftr-350	1035	29	eligible	eligible	ADJ
ftr-350	1035	30	to	to	PART
ftr-350	1035	31	be	be	AUX
ftr-350	1035	32	treated	treat	VERB
ftr-350	1035	33	as	as	ADP
ftr-350	1035	34	“	"	PUNCT
ftr-350	1035	35	other	other	ADJ
ftr-350	1035	36	income	income	NOUN
ftr-350	1035	37	”	"	PUNCT
ftr-350	1035	38	under	under	ADP
ftr-350	1035	39	the	the	DET
ftr-350	1035	40	treaty	treaty	NOUN
ftr-350	1035	41	.	.	PUNCT
ftr-350	1036	1	the	the	DET
ftr-350	1036	2	application	application	NOUN
ftr-350	1036	3	of	of	ADP
ftr-350	1036	4	the	the	DET
ftr-350	1036	5	“	"	PUNCT
ftr-350	1036	6	other	other	ADJ
ftr-350	1036	7	income	income	NOUN
ftr-350	1036	8	”	"	PUNCT
ftr-350	1036	9	article	article	NOUN
ftr-350	1036	10	should	should	AUX
ftr-350	1036	11	be	be	AUX
ftr-350	1036	12	limited	limit	VERB
ftr-350	1036	13	to	to	ADP
ftr-350	1036	14	income	income	NOUN
ftr-350	1036	15	when	when	SCONJ
ftr-350	1036	16	the	the	DET
ftr-350	1036	17	treaty	treaty	NOUN
ftr-350	1036	18	lacks	lack	VERB
ftr-350	1036	19	an	an	DET
ftr-350	1036	20	applicable	applicable	ADJ
ftr-350	1036	21	provision	provision	NOUN
ftr-350	1036	22	such	such	ADJ
ftr-350	1036	23	as	as	ADP
ftr-350	1036	24	for	for	ADP
ftr-350	1036	25	money	money	NOUN
ftr-350	1036	26	purchase	purchase	NOUN
ftr-350	1036	27	annuities	annuity	NOUN
ftr-350	1036	28	(	(	PUNCT
ftr-350	1036	29	e.g.	e.g.	ADV
ftr-350	1036	30	,	,	PUNCT
ftr-350	1036	31	art	art	NOUN
ftr-350	1036	32	.	.	PUNCT
ftr-350	1037	1	17	17	NUM
ftr-350	1037	2	of	of	ADP
ftr-350	1037	3	the	the	DET
ftr-350	1037	4	u.s.–russia	u.s.–russia	PROPN
ftr-350	1037	5	treaty	treaty	NOUN
ftr-350	1037	6	)	)	PUNCT
ftr-350	1037	7	.	.	PUNCT
ftr-350	1038	1	133	133	NUM
ftr-350	1038	2	.	.	PUNCT
ftr-350	1038	3	see	see	VERB
ftr-350	1038	4	i.r.s	i.r.s	NOUN
ftr-350	1038	5	.	.	PUNCT
ftr-350	1039	1	priv	priv	PROPN
ftr-350	1039	2	.	.	PUNCT
ftr-350	1040	1	ltr	ltr	PROPN
ftr-350	1040	2	.	.	PUNCT
ftr-350	1040	3	rul	rul	PROPN
ftr-350	1040	4	.	.	PUNCT
ftr-350	1041	1	96	96	NUM
ftr-350	1041	2	-	-	SYM
ftr-350	1041	3	26	26	NUM
ftr-350	1041	4	-	-	PUNCT
ftr-350	1041	5	055	055	NUM
ftr-350	1041	6	(	(	PUNCT
ftr-350	1041	7	apr	apr	PROPN
ftr-350	1041	8	.	.	PROPN
ftr-350	1041	9	11	11	NUM
ftr-350	1041	10	,	,	PUNCT
ftr-350	1041	11	1996	1996	NUM
ftr-350	1041	12	)	)	PUNCT
ftr-350	1041	13	(	(	PUNCT
ftr-350	1041	14	lump	lump	NOUN
ftr-350	1041	15	sum	sum	NOUN
ftr-350	1041	16	distribution	distribution	NOUN
ftr-350	1041	17	paid	pay	VERB
ftr-350	1041	18	to	to	ADP
ftr-350	1041	19	divorced	divorce	VERB
ftr-350	1041	20	spouse	spouse	NOUN
ftr-350	1041	21	,	,	PUNCT
ftr-350	1041	22	pursuant	pursuant	ADJ
ftr-350	1041	23	to	to	ADP
ftr-350	1041	24	qdro	qdro	NOUN
ftr-350	1041	25	,	,	PUNCT
ftr-350	1041	26	from	from	ADP
ftr-350	1041	27	rollover	rollover	PROPN
ftr-350	1041	28	ira	ira	PROPN
ftr-350	1041	29	,	,	PUNCT
ftr-350	1041	30	was	be	AUX
ftr-350	1041	31	pension	pension	NOUN
ftr-350	1041	32	under	under	ADP
ftr-350	1041	33	article	article	NOUN
ftr-350	1041	34	19(2	19(2	NUM
ftr-350	1041	35	)	)	PUNCT
ftr-350	1041	36	of	of	ADP
ftr-350	1041	37	the	the	DET
ftr-350	1041	38	u.s.–netherlands	u.s.–netherlands	PROPN
ftr-350	1041	39	treaty	treaty	NOUN
ftr-350	1041	40	)	)	PUNCT
ftr-350	1041	41	;	;	PUNCT
ftr-350	1042	1	i.r.s	i.r.s	PROPN
ftr-350	1042	2	.	.	PUNCT
ftr-350	1043	1	priv	priv	PROPN
ftr-350	1043	2	.	.	PUNCT
ftr-350	1044	1	ltr	ltr	PROPN
ftr-350	1044	2	.	.	PUNCT
ftr-350	1045	1	rul	rul	PROPN
ftr-350	1045	2	.	.	PUNCT
ftr-350	1045	3	8904	8904	NUM
ftr-350	1045	4	-	-	SYM
ftr-350	1045	5	036	036	NUM
ftr-350	1045	6	(	(	PUNCT
ftr-350	1045	7	oct	oct	PROPN
ftr-350	1045	8	.	.	PROPN
ftr-350	1045	9	31	31	NUM
ftr-350	1045	10	,	,	PUNCT
ftr-350	1045	11	1988	1988	NUM
ftr-350	1045	12	)	)	PUNCT
ftr-350	1045	13	(	(	PUNCT
ftr-350	1045	14	distribution	distribution	NOUN
ftr-350	1045	15	from	from	ADP
ftr-350	1045	16	rollover	rollover	PROPN
ftr-350	1045	17	ira	ira	PROPN
ftr-350	1045	18	was	be	AUX
ftr-350	1045	19	exempt	exempt	ADJ
ftr-350	1045	20	as	as	ADP
ftr-350	1045	21	a	a	DET
ftr-350	1045	22	pension	pension	NOUN
ftr-350	1045	23	under	under	ADP
ftr-350	1045	24	art	art	NOUN
ftr-350	1045	25	.	.	PUNCT
ftr-350	1046	1	18(1	18(1	NOUN
ftr-350	1046	2	)	)	PUNCT
ftr-350	1046	3	of	of	ADP
ftr-350	1046	4	the	the	DET
ftr-350	1046	5	old	old	ADJ
ftr-350	1046	6	u.s.–italy	u.s.–italy	PROPN
ftr-350	1046	7	treaty	treaty	NOUN
ftr-350	1046	8	)	)	PUNCT
ftr-350	1046	9	;	;	PUNCT
ftr-350	1046	10	i.r.s	i.r.s	PROPN
ftr-350	1046	11	.	.	PUNCT
ftr-350	1047	1	priv	priv	PROPN
ftr-350	1047	2	.	.	PUNCT
ftr-350	1048	1	ltr	ltr	PROPN
ftr-350	1048	2	.	.	PUNCT
ftr-350	1049	1	rul	rul	PROPN
ftr-350	1049	2	.	.	PUNCT
ftr-350	1050	1	95	95	NUM
ftr-350	1050	2	-	-	SYM
ftr-350	1050	3	41	41	NUM
ftr-350	1050	4	-	-	PUNCT
ftr-350	1050	5	043	043	NUM
ftr-350	1050	6	(	(	PUNCT
ftr-350	1050	7	july	july	PROPN
ftr-350	1050	8	6	6	NUM
ftr-350	1050	9	,	,	PUNCT
ftr-350	1050	10	1998	1998	NUM
ftr-350	1050	11	)	)	PUNCT
ftr-350	1050	12	(	(	PUNCT
ftr-350	1050	13	distribution	distribution	NOUN
ftr-350	1050	14	from	from	ADP
ftr-350	1050	15	pure	pure	ADJ
ftr-350	1050	16	rollover	rollover	NOUN
ftr-350	1050	17	ira	ira	PROPN
ftr-350	1050	18	was	be	AUX
ftr-350	1050	19	pension	pension	NOUN
ftr-350	1050	20	under	under	ADP
ftr-350	1050	21	art	art	NOUN
ftr-350	1050	22	.	.	PUNCT
ftr-350	1051	1	20	20	NUM
ftr-350	1051	2	of	of	ADP
ftr-350	1051	3	u.s	u.s	PROPN
ftr-350	1051	4	.	.	PROPN
ftr-350	1051	5	–	–	PUNCT
ftr-350	1051	6	india	india	PROPN
ftr-350	1051	7	treaty	treaty	NOUN
ftr-350	1051	8	;	;	PUNCT
ftr-350	1051	9	recipient	recipient	NOUN
ftr-350	1051	10	was	be	AUX
ftr-350	1051	11	over	over	ADP
ftr-350	1051	12	55	55	NUM
ftr-350	1051	13	,	,	PUNCT
ftr-350	1051	14	and	and	CCONJ
ftr-350	1051	15	distributions	distribution	NOUN
ftr-350	1051	16	were	be	AUX
ftr-350	1051	17	made	make	VERB
ftr-350	1051	18	after	after	ADP
ftr-350	1051	19	his	his	PRON
ftr-350	1051	20	separation	separation	NOUN
ftr-350	1051	21	from	from	ADP
ftr-350	1051	22	service	service	NOUN
ftr-350	1051	23	)	)	PUNCT
ftr-350	1051	24	;	;	PUNCT
ftr-350	1052	1	i.r.s	i.r.s	PROPN
ftr-350	1052	2	.	.	PUNCT
ftr-350	1053	1	priv	priv	PROPN
ftr-350	1053	2	.	.	PUNCT
ftr-350	1054	1	ltr	ltr	PROPN
ftr-350	1054	2	.	.	PUNCT
ftr-350	1054	3	rul	rul	PROPN
ftr-350	1054	4	.	.	PUNCT
ftr-350	1055	1	98	98	NUM
ftr-350	1055	2	-	-	SYM
ftr-350	1055	3	06	06	NUM
ftr-350	1055	4	-	-	PUNCT
ftr-350	1055	5	012	012	NUM
ftr-350	1055	6	(	(	PUNCT
ftr-350	1055	7	nov	nov	PROPN
ftr-350	1055	8	.	.	PROPN
ftr-350	1055	9	10	10	NUM
ftr-350	1055	10	,	,	PUNCT
ftr-350	1055	11	1997	1997	NUM
ftr-350	1055	12	)	)	PUNCT
ftr-350	1055	13	(	(	PUNCT
ftr-350	1055	14	distributions	distribution	NOUN
ftr-350	1055	15	from	from	ADP
ftr-350	1055	16	a	a	DET
ftr-350	1055	17	rollover	rollover	NOUN
ftr-350	1055	18	ira	ira	PROPN
ftr-350	1055	19	and	and	CCONJ
ftr-350	1055	20	from	from	ADP
ftr-350	1055	21	an	an	DET
ftr-350	1055	22	ira	ira	PROPN
ftr-350	1055	23	funded	fund	VERB
ftr-350	1055	24	by	by	ADP
ftr-350	1055	25	decedent‟s	decedent‟s	ADV
ftr-350	1055	26	tax	tax	NOUN
ftr-350	1055	27	–	–	PUNCT
ftr-350	1055	28	deductible	deductible	ADJ
ftr-350	1055	29	contributions	contribution	NOUN
ftr-350	1055	30	2012	2012	NUM
ftr-350	1055	31	]	]	PUNCT
ftr-350	1055	32	retirement	retirement	NOUN
ftr-350	1055	33	distributions	distribution	NOUN
ftr-350	1055	34	to	to	ADP
ftr-350	1055	35	foreign	foreign	ADJ
ftr-350	1055	36	nationals	national	NOUN
ftr-350	1055	37	813	813	NUM
ftr-350	1055	38	under	under	ADP
ftr-350	1055	39	section	section	NOUN
ftr-350	1055	40	72(t	72(t	NUM
ftr-350	1055	41	)	)	PUNCT
ftr-350	1055	42	,	,	PUNCT
ftr-350	1055	43	and	and	CCONJ
ftr-350	1055	44	(	(	PUNCT
ftr-350	1055	45	7	7	X
ftr-350	1055	46	)	)	PUNCT
ftr-350	1055	47	the	the	DET
ftr-350	1055	48	treatment	treatment	NOUN
ftr-350	1055	49	of	of	ADP
ftr-350	1055	50	pensions	pension	NOUN
ftr-350	1055	51	for	for	ADP
ftr-350	1055	52	government	government	NOUN
ftr-350	1055	53	services	service	NOUN
ftr-350	1055	54	.	.	PUNCT
ftr-350	1056	1	the	the	DET
ftr-350	1056	2	rules	rule	NOUN
ftr-350	1056	3	established	establish	VERB
ftr-350	1056	4	to	to	PART
ftr-350	1056	5	cover	cover	VERB
ftr-350	1056	6	the	the	DET
ftr-350	1056	7	various	various	ADJ
ftr-350	1056	8	types	type	NOUN
ftr-350	1056	9	of	of	ADP
ftr-350	1056	10	distributions	distribution	NOUN
ftr-350	1056	11	should	should	AUX
ftr-350	1056	12	be	be	AUX
ftr-350	1056	13	rules	rule	NOUN
ftr-350	1056	14	that	that	PRON
ftr-350	1056	15	can	can	AUX
ftr-350	1056	16	be	be	AUX
ftr-350	1056	17	easily	easily	ADV
ftr-350	1056	18	applied	apply	VERB
ftr-350	1056	19	by	by	ADP
ftr-350	1056	20	the	the	DET
ftr-350	1056	21	payer	payer	NOUN
ftr-350	1056	22	with	with	ADP
ftr-350	1056	23	information	information	NOUN
ftr-350	1056	24	in	in	ADP
ftr-350	1056	25	his	his	PRON
ftr-350	1056	26	possession	possession	NOUN
ftr-350	1056	27	.	.	PUNCT
ftr-350	1057	1	for	for	ADP
ftr-350	1057	2	example	example	NOUN
ftr-350	1057	3	,	,	PUNCT
ftr-350	1057	4	it	it	PRON
ftr-350	1057	5	might	might	AUX
ftr-350	1057	6	be	be	AUX
ftr-350	1057	7	sensible	sensible	ADJ
ftr-350	1057	8	to	to	PART
ftr-350	1057	9	interpret	interpret	VERB
ftr-350	1057	10	treaties	treaty	NOUN
ftr-350	1057	11	to	to	PART
ftr-350	1057	12	apply	apply	VERB
ftr-350	1057	13	to	to	ADP
ftr-350	1057	14	nonperiodic	nonperiodic	ADJ
ftr-350	1057	15	distributions	distribution	NOUN
ftr-350	1057	16	from	from	ADP
ftr-350	1057	17	a	a	DET
ftr-350	1057	18	traditional	traditional	ADJ
ftr-350	1057	19	ira	ira	PROPN
ftr-350	1057	20	only	only	ADV
ftr-350	1057	21	to	to	ADP
ftr-350	1057	22	the	the	DET
ftr-350	1057	23	extent	extent	NOUN
ftr-350	1057	24	of	of	ADP
ftr-350	1057	25	a	a	DET
ftr-350	1057	26	minimum	minimum	ADJ
ftr-350	1057	27	required	require	VERB
ftr-350	1057	28	distribution	distribution	NOUN
ftr-350	1057	29	.	.	PUNCT
ftr-350	1058	1	134	134	NUM
ftr-350	1058	2	other	other	ADJ
ftr-350	1058	3	distributions	distribution	NOUN
ftr-350	1058	4	from	from	ADP
ftr-350	1058	5	a	a	DET
ftr-350	1058	6	traditional	traditional	ADJ
ftr-350	1058	7	ira	ira	PROPN
ftr-350	1058	8	could	could	AUX
ftr-350	1058	9	be	be	AUX
ftr-350	1058	10	classified	classify	VERB
ftr-350	1058	11	as	as	ADP
ftr-350	1058	12	not	not	PART
ftr-350	1058	13	eligible	eligible	ADJ
ftr-350	1058	14	for	for	ADP
ftr-350	1058	15	treaty	treaty	NOUN
ftr-350	1058	16	protection	protection	NOUN
ftr-350	1058	17	(	(	PUNCT
ftr-350	1058	18	including	include	VERB
ftr-350	1058	19	under	under	ADP
ftr-350	1058	20	the	the	DET
ftr-350	1058	21	other	other	ADJ
ftr-350	1058	22	income	income	NOUN
ftr-350	1058	23	article	article	NOUN
ftr-350	1058	24	)	)	PUNCT
ftr-350	1058	25	.	.	PUNCT
ftr-350	1059	1	135	135	NUM
ftr-350	1059	2	to	to	PART
ftr-350	1059	3	facilitate	facilitate	VERB
ftr-350	1059	4	a	a	DET
ftr-350	1059	5	taxpayer‘s	taxpayer‘s	ADJ
ftr-350	1059	6	correct	correct	ADJ
ftr-350	1059	7	application	application	NOUN
ftr-350	1059	8	of	of	ADP
ftr-350	1059	9	the	the	DET
ftr-350	1059	10	rules	rule	NOUN
ftr-350	1059	11	in	in	ADP
ftr-350	1059	12	preparing	prepare	VERB
ftr-350	1059	13	his	his	PRON
ftr-350	1059	14	return	return	NOUN
ftr-350	1059	15	,	,	PUNCT
ftr-350	1059	16	the	the	DET
ftr-350	1059	17	irs	irs	PROPN
ftr-350	1059	18	should	should	AUX
ftr-350	1059	19	assign	assign	VERB
ftr-350	1059	20	additional	additional	ADJ
ftr-350	1059	21	income	income	NOUN
ftr-350	1059	22	codes	code	NOUN
ftr-350	1059	23	for	for	ADP
ftr-350	1059	24	use	use	NOUN
ftr-350	1059	25	by	by	ADP
ftr-350	1059	26	the	the	DET
ftr-350	1059	27	payer	payer	NOUN
ftr-350	1059	28	on	on	ADP
ftr-350	1059	29	form	form	NOUN
ftr-350	1059	30	1042	1042	NUM
ftr-350	1059	31	-	-	SYM
ftr-350	1059	32	s.	s.	PROPN
ftr-350	1059	33	3	3	NUM
ftr-350	1059	34	.	.	PUNCT
ftr-350	1059	35	possible	possible	ADJ
ftr-350	1059	36	implications	implication	NOUN
ftr-350	1059	37	for	for	ADP
ftr-350	1059	38	future	future	ADJ
ftr-350	1059	39	treaties	treaty	NOUN
ftr-350	1059	40	if	if	SCONJ
ftr-350	1059	41	our	our	PRON
ftr-350	1059	42	proposal	proposal	NOUN
ftr-350	1059	43	(	(	PUNCT
ftr-350	1059	44	summarized	summarize	VERB
ftr-350	1059	45	in	in	ADP
ftr-350	1059	46	appendix	appendix	PROPN
ftr-350	1059	47	b	b	NOUN
ftr-350	1059	48	)	)	PUNCT
ftr-350	1059	49	were	be	AUX
ftr-350	1059	50	to	to	PART
ftr-350	1059	51	be	be	AUX
ftr-350	1059	52	adopted	adopt	VERB
ftr-350	1059	53	,	,	PUNCT
ftr-350	1059	54	the	the	DET
ftr-350	1059	55	u.s	u.s	PROPN
ftr-350	1059	56	.	.	PROPN
ftr-350	1059	57	taxation	taxation	NOUN
ftr-350	1059	58	of	of	ADP
ftr-350	1059	59	retirement	retirement	NOUN
ftr-350	1059	60	distributions	distribution	NOUN
ftr-350	1059	61	made	make	VERB
ftr-350	1059	62	to	to	PART
ftr-350	1059	63	nonresident	nonresident	VERB
ftr-350	1059	64	aliens	alien	NOUN
ftr-350	1059	65	would	would	AUX
ftr-350	1059	66	be	be	AUX
ftr-350	1059	67	much	much	ADV
ftr-350	1059	68	simpler	simple	ADJ
ftr-350	1059	69	for	for	ADP
ftr-350	1059	70	both	both	DET
ftr-350	1059	71	withholding	withhold	VERB
ftr-350	1059	72	agents	agent	NOUN
ftr-350	1059	73	and	and	CCONJ
ftr-350	1059	74	retirees	retiree	NOUN
ftr-350	1059	75	;	;	PUNCT
ftr-350	1059	76	in	in	ADP
ftr-350	1059	77	addition	addition	NOUN
ftr-350	1059	78	,	,	PUNCT
ftr-350	1059	79	the	the	DET
ftr-350	1059	80	rate	rate	NOUN
ftr-350	1059	81	of	of	ADP
ftr-350	1059	82	tax	tax	NOUN
ftr-350	1059	83	for	for	ADP
ftr-350	1059	84	nontreaty	nontreaty	NOUN
ftr-350	1059	85	taxpayers	taxpayer	NOUN
ftr-350	1059	86	would	would	AUX
ftr-350	1059	87	be	be	AUX
ftr-350	1059	88	relatively	relatively	ADV
ftr-350	1059	89	modest	modest	ADJ
ftr-350	1059	90	,	,	PUNCT
ftr-350	1059	91	provided	provide	VERB
ftr-350	1059	92	that	that	SCONJ
ftr-350	1059	93	periodic	periodic	ADJ
ftr-350	1059	94	payments	payment	NOUN
ftr-350	1059	95	are	be	AUX
ftr-350	1059	96	made	make	VERB
ftr-350	1059	97	.	.	PUNCT
ftr-350	1060	1	these	these	DET
ftr-350	1060	2	two	two	NUM
ftr-350	1060	3	factors	factor	NOUN
ftr-350	1060	4	might	might	AUX
ftr-350	1060	5	lead	lead	VERB
ftr-350	1060	6	to	to	ADP
ftr-350	1060	7	a	a	DET
ftr-350	1060	8	rethinking	rethinking	NOUN
ftr-350	1060	9	of	of	ADP
ftr-350	1060	10	the	the	DET
ftr-350	1060	11	treasury‘s	treasury‘s	ADJ
ftr-350	1060	12	current	current	ADJ
ftr-350	1060	13	policy	policy	NOUN
ftr-350	1060	14	in	in	ADP
ftr-350	1060	15	the	the	DET
ftr-350	1060	16	2006	2006	NUM
ftr-350	1060	17	u.s	u.s	PROPN
ftr-350	1060	18	.	.	PROPN
ftr-350	1060	19	model	model	PROPN
ftr-350	1060	20	treaty	treaty	NOUN
ftr-350	1060	21	of	of	ADP
ftr-350	1060	22	providing	provide	VERB
ftr-350	1060	23	complete	complete	ADJ
ftr-350	1060	24	exemption	exemption	NOUN
ftr-350	1060	25	from	from	ADP
ftr-350	1060	26	source	source	NOUN
ftr-350	1060	27	country	country	NOUN
ftr-350	1060	28	tax	tax	NOUN
ftr-350	1060	29	,	,	PUNCT
ftr-350	1060	30	for	for	ADP
ftr-350	1060	31	both	both	CCONJ
ftr-350	1060	32	periodic	periodic	ADJ
ftr-350	1060	33	and	and	CCONJ
ftr-350	1060	34	lump	lump	NOUN
ftr-350	1060	35	sum	sum	NOUN
ftr-350	1060	36	payments	payment	NOUN
ftr-350	1060	37	.	.	PUNCT
ftr-350	1061	1	from	from	ADP
ftr-350	1061	2	the	the	DET
ftr-350	1061	3	u.s	u.s	PROPN
ftr-350	1061	4	.	.	PROPN
ftr-350	1061	5	standpoint	standpoint	PROPN
ftr-350	1061	6	,	,	PUNCT
ftr-350	1061	7	it	it	PRON
ftr-350	1061	8	might	might	AUX
ftr-350	1061	9	be	be	AUX
ftr-350	1061	10	preferable	preferable	ADJ
ftr-350	1061	11	for	for	SCONJ
ftr-350	1061	12	the	the	DET
ftr-350	1061	13	source	source	NOUN
ftr-350	1061	14	country	country	NOUN
ftr-350	1061	15	to	to	PART
ftr-350	1061	16	take	take	VERB
ftr-350	1061	17	a	a	DET
ftr-350	1061	18	share	share	NOUN
ftr-350	1061	19	of	of	ADP
ftr-350	1061	20	the	the	DET
ftr-350	1061	21	revenues	revenue	NOUN
ftr-350	1061	22	from	from	ADP
ftr-350	1061	23	taxing	tax	VERB
ftr-350	1061	24	retirement	retirement	NOUN
ftr-350	1061	25	distributions	distribution	NOUN
ftr-350	1061	26	made	make	VERB
ftr-350	1061	27	to	to	ADP
ftr-350	1061	28	nonresidents	nonresident	NOUN
ftr-350	1061	29	.	.	PUNCT
ftr-350	1062	1	(	(	PUNCT
ftr-350	1062	2	as	as	SCONJ
ftr-350	1062	3	noted	note	VERB
ftr-350	1062	4	above	above	ADV
ftr-350	1062	5	,	,	PUNCT
ftr-350	1062	6	this	this	PRON
ftr-350	1062	7	could	could	AUX
ftr-350	1062	8	be	be	AUX
ftr-350	1062	9	the	the	DET
ftr-350	1062	10	treasury‘s	treasury‘s	ADJ
ftr-350	1062	11	motivation	motivation	NOUN
ftr-350	1062	12	behind	behind	ADP
ftr-350	1062	13	the	the	DET
ftr-350	1062	14	―u.s	―u.s	PROPN
ftr-350	1062	15	.	.	PROPN
ftr-350	1062	16	person	person	PROPN
ftr-350	1062	17	presumption‖	presumption‖	PROPN
ftr-350	1062	18	rule	rule	NOUN
ftr-350	1062	19	of	of	ADP
ftr-350	1062	20	current	current	ADJ
ftr-350	1062	21	law	law	NOUN
ftr-350	1062	22	since	since	SCONJ
ftr-350	1062	23	this	this	DET
ftr-350	1062	24	rule	rule	NOUN
ftr-350	1062	25	allows	allow	VERB
ftr-350	1062	26	the	the	DET
ftr-350	1062	27	united	united	PROPN
ftr-350	1062	28	states	states	PROPN
ftr-350	1062	29	to	to	PART
ftr-350	1062	30	collect	collect	VERB
ftr-350	1062	31	a	a	DET
ftr-350	1062	32	u.s	u.s	PROPN
ftr-350	1062	33	.	.	PROPN
ftr-350	1062	34	tax	tax	NOUN
ftr-350	1062	35	in	in	ADP
ftr-350	1062	36	situations	situation	NOUN
ftr-350	1062	37	where	where	SCONJ
ftr-350	1062	38	a	a	DET
ftr-350	1062	39	treaty	treaty	NOUN
ftr-350	1062	40	exemption	exemption	NOUN
ftr-350	1062	41	could	could	AUX
ftr-350	1062	42	potentially	potentially	ADV
ftr-350	1062	43	be	be	AUX
ftr-350	1062	44	claimed	claim	VERB
ftr-350	1062	45	.	.	PUNCT
ftr-350	1062	46	)	)	PUNCT
ftr-350	1063	1	under	under	ADP
ftr-350	1063	2	our	our	PRON
ftr-350	1063	3	proposal	proposal	NOUN
ftr-350	1063	4	,	,	PUNCT
ftr-350	1063	5	it	it	PRON
ftr-350	1063	6	might	might	AUX
ftr-350	1063	7	make	make	VERB
ftr-350	1063	8	sense	sense	NOUN
ftr-350	1063	9	to	to	PART
ftr-350	1063	10	consider	consider	VERB
ftr-350	1063	11	adoption	adoption	NOUN
ftr-350	1063	12	of	of	ADP
ftr-350	1063	13	the	the	DET
ftr-350	1063	14	reduced	reduce	VERB
ftr-350	1063	15	rate	rate	NOUN
ftr-350	1063	16	approach	approach	NOUN
ftr-350	1063	17	in	in	ADP
ftr-350	1063	18	our	our	PRON
ftr-350	1063	19	treaties	treaty	NOUN
ftr-350	1063	20	with	with	ADP
ftr-350	1063	21	canada	canada	PROPN
ftr-350	1063	22	,	,	PUNCT
ftr-350	1063	23	south	south	PROPN
ftr-350	1063	24	africa	africa	PROPN
ftr-350	1063	25	and	and	CCONJ
ftr-350	1063	26	indonesia	indonesia	PROPN
ftr-350	1063	27	.	.	PROPN
ftr-350	1064	1	136	136	NUM
ftr-350	1064	2	moreover	moreover	ADV
ftr-350	1064	3	,	,	PUNCT
ftr-350	1064	4	as	as	ADP
ftr-350	1064	5	in	in	ADP
ftr-350	1064	6	the	the	DET
ftr-350	1064	7	treaties	treaty	NOUN
ftr-350	1064	8	with	with	ADP
ftr-350	1064	9	canada	canada	PROPN
ftr-350	1064	10	,	,	PUNCT
ftr-350	1064	11	italy	italy	PROPN
ftr-350	1064	12	,	,	PUNCT
ftr-350	1064	13	the	the	DET
ftr-350	1064	14	u.k	u.k	PROPN
ftr-350	1064	15	.	.	PROPN
ftr-350	1064	16	,	,	PUNCT
ftr-350	1064	17	and	and	CCONJ
ftr-350	1064	18	the	the	DET
ftr-350	1064	19	netherlands	netherlands	PROPN
ftr-350	1064	20	,	,	PUNCT
ftr-350	1064	21	the	the	DET
ftr-350	1064	22	source	source	NOUN
ftr-350	1064	23	country	country	NOUN
ftr-350	1064	24	could	could	AUX
ftr-350	1064	25	be	be	AUX
ftr-350	1064	26	given	give	VERB
ftr-350	1064	27	greater	great	ADJ
ftr-350	1064	28	leeway	leeway	NOUN
ftr-350	1064	29	to	to	ADP
ftr-350	1064	30	tax	tax	NOUN
ftr-350	1064	31	lump	lump	NOUN
ftr-350	1064	32	sum	sum	NOUN
ftr-350	1064	33	distributions	distribution	NOUN
ftr-350	1064	34	.	.	PUNCT
ftr-350	1065	1	137	137	NUM
ftr-350	1065	2	at	at	ADP
ftr-350	1065	3	the	the	DET
ftr-350	1065	4	same	same	ADJ
ftr-350	1065	5	time	time	NOUN
ftr-350	1065	6	,	,	PUNCT
ftr-350	1065	7	the	the	DET
ftr-350	1065	8	treaty	treaty	NOUN
ftr-350	1065	9	could	could	AUX
ftr-350	1065	10	allow	allow	VERB
ftr-350	1065	11	a	a	DET
ftr-350	1065	12	tax	tax	NOUN
ftr-350	1065	13	–	–	PUNCT
ftr-350	1065	14	free	free	ADJ
ftr-350	1065	15	were	be	AUX
ftr-350	1065	16	treated	treat	VERB
ftr-350	1065	17	as	as	ADP
ftr-350	1065	18	pension	pension	NOUN
ftr-350	1065	19	payments	payment	NOUN
ftr-350	1065	20	to	to	ADP
ftr-350	1065	21	his	his	PRON
ftr-350	1065	22	beneficiary	beneficiary	NOUN
ftr-350	1065	23	under	under	ADP
ftr-350	1065	24	article	article	NOUN
ftr-350	1065	25	18(1	18(1	NUM
ftr-350	1065	26	)	)	PUNCT
ftr-350	1065	27	of	of	ADP
ftr-350	1065	28	the	the	DET
ftr-350	1065	29	u.s	u.s	PROPN
ftr-350	1065	30	.	.	PROPN
ftr-350	1065	31	–	–	PUNCT
ftr-350	1065	32	germany	germany	PROPN
ftr-350	1065	33	treaty	treaty	PROPN
ftr-350	1065	34	)	)	PUNCT
ftr-350	1065	35	.	.	PUNCT
ftr-350	1066	1	134	134	NUM
ftr-350	1066	2	.	.	PUNCT
ftr-350	1066	3	compare	compare	VERB
ftr-350	1066	4	i.r.s	i.r.	NOUN
ftr-350	1066	5	.	.	PUNCT
ftr-350	1067	1	priv	priv	PROPN
ftr-350	1067	2	.	.	PUNCT
ftr-350	1068	1	ltr	ltr	PROPN
ftr-350	1068	2	.	.	PUNCT
ftr-350	1068	3	rul	rul	PROPN
ftr-350	1068	4	.	.	PUNCT
ftr-350	1069	1	2010	2010	NUM
ftr-350	1069	2	-	-	SYM
ftr-350	1069	3	09	09	NUM
ftr-350	1069	4	-	-	PUNCT
ftr-350	1069	5	012	012	NUM
ftr-350	1069	6	(	(	PUNCT
ftr-350	1069	7	mar	mar	PROPN
ftr-350	1069	8	.	.	PROPN
ftr-350	1069	9	5	5	NUM
ftr-350	1069	10	,	,	PUNCT
ftr-350	1069	11	2010	2010	NUM
ftr-350	1069	12	)	)	PUNCT
ftr-350	1069	13	,	,	PUNCT
ftr-350	1069	14	(	(	PUNCT
ftr-350	1069	15	ruling	rule	VERB
ftr-350	1069	16	that	that	SCONJ
ftr-350	1069	17	a	a	DET
ftr-350	1069	18	payment	payment	NOUN
ftr-350	1069	19	from	from	ADP
ftr-350	1069	20	a	a	DET
ftr-350	1069	21	traditional	traditional	ADJ
ftr-350	1069	22	ira	ira	PROPN
ftr-350	1069	23	is	be	AUX
ftr-350	1069	24	a	a	DET
ftr-350	1069	25	pension	pension	NOUN
ftr-350	1069	26	under	under	ADP
ftr-350	1069	27	article	article	NOUN
ftr-350	1069	28	xviii(3	xviii(3	PROPN
ftr-350	1069	29	)	)	PUNCT
ftr-350	1069	30	of	of	ADP
ftr-350	1069	31	the	the	DET
ftr-350	1069	32	u.s.–canada	u.s.–canada	PROPN
ftr-350	1069	33	treaty	treaty	NOUN
ftr-350	1069	34	,	,	PUNCT
ftr-350	1069	35	and	and	CCONJ
ftr-350	1069	36	that	that	SCONJ
ftr-350	1069	37	a	a	DET
ftr-350	1069	38	required	require	VERB
ftr-350	1069	39	minimum	minimum	ADJ
ftr-350	1069	40	distribution	distribution	NOUN
ftr-350	1069	41	amount	amount	NOUN
ftr-350	1069	42	that	that	PRON
ftr-350	1069	43	is	be	AUX
ftr-350	1069	44	distributed	distribute	VERB
ftr-350	1069	45	in	in	ADP
ftr-350	1069	46	accordance	accordance	NOUN
ftr-350	1069	47	with	with	ADP
ftr-350	1069	48	section	section	NOUN
ftr-350	1069	49	408(a)(6	408(a)(6	PROPN
ftr-350	1069	50	)	)	PUNCT
ftr-350	1069	51	is	be	AUX
ftr-350	1069	52	a	a	DET
ftr-350	1069	53	“	"	PUNCT
ftr-350	1069	54	periodic	periodic	ADJ
ftr-350	1069	55	pension	pension	NOUN
ftr-350	1069	56	”	"	PUNCT
ftr-350	1069	57	for	for	ADP
ftr-350	1069	58	purposes	purpose	NOUN
ftr-350	1069	59	of	of	ADP
ftr-350	1069	60	article	article	NOUN
ftr-350	1069	61	xvii(2)(a	xvii(2)(a	PROPN
ftr-350	1069	62	)	)	PUNCT
ftr-350	1069	63	,	,	PUNCT
ftr-350	1069	64	eligible	eligible	ADJ
ftr-350	1069	65	for	for	ADP
ftr-350	1069	66	the	the	DET
ftr-350	1069	67	15	15	NUM
ftr-350	1069	68	percent	percent	NOUN
ftr-350	1069	69	reduced	reduce	VERB
ftr-350	1069	70	treaty	treaty	NOUN
ftr-350	1069	71	rate	rate	NOUN
ftr-350	1069	72	)	)	PUNCT
ftr-350	1069	73	.	.	PUNCT
ftr-350	1070	1	135	135	NUM
ftr-350	1070	2	.	.	PUNCT
ftr-350	1071	1	see	see	VERB
ftr-350	1071	2	supra	supra	PROPN
ftr-350	1071	3	note	note	PROPN
ftr-350	1071	4	132	132	NUM
ftr-350	1071	5	.	.	NOUN
ftr-350	1071	6	136	136	NUM
ftr-350	1071	7	.	.	PUNCT
ftr-350	1072	1	see	see	VERB
ftr-350	1072	2	supra	supra	PROPN
ftr-350	1072	3	note	note	PROPN
ftr-350	1072	4	74–75	74–75	NUM
ftr-350	1072	5	.	.	PUNCT
ftr-350	1073	1	137	137	NUM
ftr-350	1073	2	.	.	PUNCT
ftr-350	1074	1	see	see	VERB
ftr-350	1074	2	supra	supra	PROPN
ftr-350	1074	3	note	note	PROPN
ftr-350	1075	1	75	75	NUM
ftr-350	1075	2	.	.	PUNCT
ftr-350	1075	3	814	814	NUM
ftr-350	1075	4	florida	florida	PROPN
ftr-350	1075	5	tax	tax	NOUN
ftr-350	1075	6	review	review	NOUN
ftr-350	1076	1	[	[	X
ftr-350	1076	2	vol	vol	NOUN
ftr-350	1076	3	.	.	PUNCT
ftr-350	1076	4	11:10	11:10	NUM
ftr-350	1076	5	rollover	rollover	NOUN
ftr-350	1076	6	from	from	ADP
ftr-350	1076	7	a	a	DET
ftr-350	1076	8	qualified	qualified	ADJ
ftr-350	1076	9	retirement	retirement	NOUN
ftr-350	1076	10	plan	plan	NOUN
ftr-350	1076	11	of	of	ADP
ftr-350	1076	12	the	the	DET
ftr-350	1076	13	source	source	NOUN
ftr-350	1076	14	country	country	NOUN
ftr-350	1076	15	to	to	ADP
ftr-350	1076	16	a	a	DET
ftr-350	1076	17	qualified	qualified	ADJ
ftr-350	1076	18	plan	plan	NOUN
ftr-350	1076	19	of	of	ADP
ftr-350	1076	20	the	the	DET
ftr-350	1076	21	residence	residence	NOUN
ftr-350	1076	22	country	country	NOUN
ftr-350	1076	23	.	.	PUNCT
ftr-350	1077	1	138	138	NUM
ftr-350	1077	2	we	we	PRON
ftr-350	1077	3	also	also	ADV
ftr-350	1077	4	recommend	recommend	VERB
ftr-350	1077	5	that	that	SCONJ
ftr-350	1077	6	treasury	treasury	PROPN
ftr-350	1077	7	reconsider	reconsider	VERB
ftr-350	1077	8	the	the	DET
ftr-350	1077	9	provision	provision	NOUN
ftr-350	1077	10	of	of	ADP
ftr-350	1077	11	the	the	DET
ftr-350	1077	12	model	model	NOUN
ftr-350	1077	13	treaty	treaty	NOUN
ftr-350	1077	14	requiring	require	VERB
ftr-350	1077	15	the	the	DET
ftr-350	1077	16	residence	residence	NOUN
ftr-350	1077	17	country	country	NOUN
ftr-350	1077	18	to	to	PART
ftr-350	1077	19	exempt	exempt	VERB
ftr-350	1077	20	from	from	ADP
ftr-350	1077	21	tax	tax	NOUN
ftr-350	1077	22	any	any	DET
ftr-350	1077	23	portion	portion	NOUN
ftr-350	1077	24	of	of	ADP
ftr-350	1077	25	a	a	DET
ftr-350	1077	26	distribution	distribution	NOUN
ftr-350	1077	27	that	that	PRON
ftr-350	1077	28	would	would	AUX
ftr-350	1077	29	be	be	AUX
ftr-350	1077	30	exempt	exempt	ADJ
ftr-350	1077	31	in	in	ADP
ftr-350	1077	32	the	the	DET
ftr-350	1077	33	source	source	NOUN
ftr-350	1077	34	country	country	NOUN
ftr-350	1077	35	if	if	SCONJ
ftr-350	1077	36	paid	pay	VERB
ftr-350	1077	37	to	to	ADP
ftr-350	1077	38	a	a	DET
ftr-350	1077	39	resident	resident	NOUN
ftr-350	1077	40	of	of	ADP
ftr-350	1077	41	that	that	DET
ftr-350	1077	42	country	country	NOUN
ftr-350	1077	43	,	,	PUNCT
ftr-350	1077	44	such	such	ADJ
ftr-350	1077	45	as	as	ADP
ftr-350	1077	46	a	a	DET
ftr-350	1077	47	qualified	qualified	ADJ
ftr-350	1077	48	distribution	distribution	NOUN
ftr-350	1077	49	from	from	ADP
ftr-350	1077	50	a	a	DET
ftr-350	1077	51	roth	roth	PROPN
ftr-350	1077	52	ira	ira	PROPN
ftr-350	1077	53	.	.	PROPN
ftr-350	1077	54	139	139	NUM
ftr-350	1077	55	in	in	ADP
ftr-350	1077	56	order	order	NOUN
ftr-350	1077	57	for	for	SCONJ
ftr-350	1077	58	a	a	DET
ftr-350	1077	59	treaty	treaty	NOUN
ftr-350	1077	60	resident	resident	NOUN
ftr-350	1077	61	to	to	PART
ftr-350	1077	62	take	take	VERB
ftr-350	1077	63	advantage	advantage	NOUN
ftr-350	1077	64	of	of	ADP
ftr-350	1077	65	this	this	DET
ftr-350	1077	66	provision	provision	NOUN
ftr-350	1077	67	,	,	PUNCT
ftr-350	1077	68	he	he	PRON
ftr-350	1077	69	would	would	AUX
ftr-350	1077	70	need	need	VERB
ftr-350	1077	71	to	to	PART
ftr-350	1077	72	consult	consult	VERB
ftr-350	1077	73	a	a	DET
ftr-350	1077	74	tax	tax	NOUN
ftr-350	1077	75	professional	professional	NOUN
ftr-350	1077	76	familiar	familiar	ADJ
ftr-350	1077	77	with	with	ADP
ftr-350	1077	78	the	the	DET
ftr-350	1077	79	source	source	NOUN
ftr-350	1077	80	country‘s	country‘s	NOUN
ftr-350	1077	81	tax	tax	NOUN
ftr-350	1077	82	law	law	NOUN
ftr-350	1077	83	;	;	PUNCT
ftr-350	1077	84	this	this	PRON
ftr-350	1077	85	seems	seem	VERB
ftr-350	1077	86	unduly	unduly	ADV
ftr-350	1077	87	burdensome	burdensome	ADJ
ftr-350	1077	88	,	,	PUNCT
ftr-350	1077	89	particularly	particularly	ADV
ftr-350	1077	90	,	,	PUNCT
ftr-350	1077	91	if	if	SCONJ
ftr-350	1077	92	the	the	DET
ftr-350	1077	93	treaty	treaty	NOUN
ftr-350	1077	94	provides	provide	VERB
ftr-350	1077	95	for	for	ADP
ftr-350	1077	96	exclusive	exclusive	ADJ
ftr-350	1077	97	residence	residence	NOUN
ftr-350	1077	98	country	country	NOUN
ftr-350	1077	99	taxation	taxation	NOUN
ftr-350	1077	100	.	.	PUNCT
ftr-350	1078	1	in	in	ADP
ftr-350	1078	2	addition	addition	NOUN
ftr-350	1078	3	,	,	PUNCT
ftr-350	1078	4	we	we	PRON
ftr-350	1078	5	question	question	VERB
ftr-350	1078	6	the	the	DET
ftr-350	1078	7	wisdom	wisdom	NOUN
ftr-350	1078	8	of	of	ADP
ftr-350	1078	9	applying	apply	VERB
ftr-350	1078	10	the	the	DET
ftr-350	1078	11	treaty	treaty	NOUN
ftr-350	1078	12	exemption	exemption	NOUN
ftr-350	1078	13	for	for	ADP
ftr-350	1078	14	pensions	pension	NOUN
ftr-350	1078	15	to	to	ADP
ftr-350	1078	16	a	a	DET
ftr-350	1078	17	distribution	distribution	NOUN
ftr-350	1078	18	from	from	ADP
ftr-350	1078	19	a	a	DET
ftr-350	1078	20	roth	roth	PROPN
ftr-350	1078	21	ira	ira	PROPN
ftr-350	1078	22	,	,	PUNCT
ftr-350	1078	23	which	which	PRON
ftr-350	1078	24	often	often	ADV
ftr-350	1078	25	is	be	AUX
ftr-350	1078	26	not	not	PART
ftr-350	1078	27	used	use	VERB
ftr-350	1078	28	for	for	ADP
ftr-350	1078	29	retirement	retirement	NOUN
ftr-350	1078	30	.	.	PUNCT
ftr-350	1079	1	140	140	NUM
ftr-350	1079	2	however	however	ADV
ftr-350	1079	3	,	,	PUNCT
ftr-350	1079	4	the	the	DET
ftr-350	1079	5	treaty	treaty	NOUN
ftr-350	1079	6	should	should	AUX
ftr-350	1079	7	bar	bar	VERB
ftr-350	1079	8	the	the	DET
ftr-350	1079	9	residence	residence	NOUN
ftr-350	1079	10	country	country	NOUN
ftr-350	1079	11	from	from	ADP
ftr-350	1079	12	taxing	tax	VERB
ftr-350	1079	13	a	a	DET
ftr-350	1079	14	rollover	rollover	NOUN
ftr-350	1079	15	between	between	ADP
ftr-350	1079	16	qualified	qualified	ADJ
ftr-350	1079	17	plans	plan	NOUN
ftr-350	1079	18	within	within	ADP
ftr-350	1079	19	the	the	DET
ftr-350	1079	20	source	source	NOUN
ftr-350	1079	21	country	country	NOUN
ftr-350	1079	22	.	.	PUNCT
ftr-350	1080	1	vii	vii	PROPN
ftr-350	1080	2	.	.	PROPN
ftr-350	1080	3	conclusion	conclusion	PROPN
ftr-350	1080	4	current	current	ADJ
ftr-350	1080	5	tax	tax	NOUN
ftr-350	1080	6	rules	rule	NOUN
ftr-350	1080	7	regarding	regard	VERB
ftr-350	1080	8	taxation	taxation	NOUN
ftr-350	1080	9	of	of	ADP
ftr-350	1080	10	u.s	u.s	PROPN
ftr-350	1080	11	.	.	PROPN
ftr-350	1080	12	retirement	retirement	NOUN
ftr-350	1080	13	distributions	distribution	NOUN
ftr-350	1080	14	to	to	ADP
ftr-350	1080	15	foreign	foreign	ADJ
ftr-350	1080	16	nationals	national	NOUN
ftr-350	1080	17	impose	impose	VERB
ftr-350	1080	18	serious	serious	ADJ
ftr-350	1080	19	administrative	administrative	ADJ
ftr-350	1080	20	burdens	burden	NOUN
ftr-350	1080	21	on	on	ADP
ftr-350	1080	22	payers	payer	NOUN
ftr-350	1080	23	,	,	PUNCT
ftr-350	1080	24	recipients	recipient	NOUN
ftr-350	1080	25	and	and	CCONJ
ftr-350	1080	26	the	the	DET
ftr-350	1080	27	irs	irs	PROPN
ftr-350	1080	28	.	.	PUNCT
ftr-350	1081	1	we	we	PRON
ftr-350	1081	2	propose	propose	VERB
ftr-350	1081	3	that	that	SCONJ
ftr-350	1081	4	congress	congress	PROPN
ftr-350	1081	5	eliminate	eliminate	VERB
ftr-350	1081	6	―effectively	―effectively	ADV
ftr-350	1081	7	connected‖	connected‖	NOUN
ftr-350	1081	8	treatment	treatment	NOUN
ftr-350	1081	9	for	for	ADP
ftr-350	1081	10	any	any	DET
ftr-350	1081	11	part	part	NOUN
ftr-350	1081	12	of	of	ADP
ftr-350	1081	13	a	a	DET
ftr-350	1081	14	qualified	qualified	ADJ
ftr-350	1081	15	retirement	retirement	NOUN
ftr-350	1081	16	distribution	distribution	NOUN
ftr-350	1081	17	,	,	PUNCT
ftr-350	1081	18	that	that	SCONJ
ftr-350	1081	19	the	the	DET
ftr-350	1081	20	irs	irs	PROPN
ftr-350	1081	21	revise	revise	VERB
ftr-350	1081	22	its	its	PRON
ftr-350	1081	23	regulations	regulation	NOUN
ftr-350	1081	24	to	to	PART
ftr-350	1081	25	end	end	VERB
ftr-350	1081	26	the	the	DET
ftr-350	1081	27	flawed	flawed	ADJ
ftr-350	1081	28	―u.s	―u.s	PROPN
ftr-350	1081	29	.	.	PUNCT
ftr-350	1082	1	person‖	person‖	PROPN
ftr-350	1082	2	presumption	presumption	NOUN
ftr-350	1082	3	rule	rule	NOUN
ftr-350	1082	4	applicable	applicable	ADJ
ftr-350	1082	5	to	to	ADP
ftr-350	1082	6	such	such	ADJ
ftr-350	1082	7	distributions	distribution	NOUN
ftr-350	1082	8	,	,	PUNCT
ftr-350	1082	9	and	and	CCONJ
ftr-350	1082	10	finally	finally	ADV
ftr-350	1082	11	that	that	SCONJ
ftr-350	1082	12	the	the	DET
ftr-350	1082	13	irs	irs	PROPN
ftr-350	1082	14	issue	issue	VERB
ftr-350	1082	15	more	more	ADV
ftr-350	1082	16	specific	specific	ADJ
ftr-350	1082	17	guidance	guidance	NOUN
ftr-350	1082	18	regarding	regard	VERB
ftr-350	1082	19	the	the	DET
ftr-350	1082	20	treatment	treatment	NOUN
ftr-350	1082	21	of	of	ADP
ftr-350	1082	22	such	such	ADJ
ftr-350	1082	23	distributions	distribution	NOUN
ftr-350	1082	24	under	under	ADP
ftr-350	1082	25	individual	individual	ADJ
ftr-350	1082	26	treaties	treaty	NOUN
ftr-350	1082	27	.	.	PUNCT
ftr-350	1083	1	our	our	PRON
ftr-350	1083	2	proposed	propose	VERB
ftr-350	1083	3	changes	change	NOUN
ftr-350	1083	4	would	would	AUX
ftr-350	1083	5	greatly	greatly	ADV
ftr-350	1083	6	alleviate	alleviate	VERB
ftr-350	1083	7	administrative	administrative	ADJ
ftr-350	1083	8	burden	burden	NOUN
ftr-350	1083	9	,	,	PUNCT
ftr-350	1083	10	provide	provide	VERB
ftr-350	1083	11	an	an	DET
ftr-350	1083	12	appropriate	appropriate	ADJ
ftr-350	1083	13	level	level	NOUN
ftr-350	1083	14	of	of	ADP
ftr-350	1083	15	u.s	u.s	PROPN
ftr-350	1083	16	.	.	PROPN
ftr-350	1083	17	taxation	taxation	NOUN
ftr-350	1083	18	for	for	ADP
ftr-350	1083	19	such	such	ADJ
ftr-350	1083	20	retirees	retiree	NOUN
ftr-350	1083	21	,	,	PUNCT
ftr-350	1083	22	and	and	CCONJ
ftr-350	1083	23	assure	assure	VERB
ftr-350	1083	24	that	that	SCONJ
ftr-350	1083	25	the	the	DET
ftr-350	1083	26	tax	tax	NOUN
ftr-350	1083	27	articulated	articulate	VERB
ftr-350	1083	28	in	in	ADP
ftr-350	1083	29	the	the	DET
ftr-350	1083	30	statute	statute	NOUN
ftr-350	1083	31	,	,	PUNCT
ftr-350	1083	32	and	and	CCONJ
ftr-350	1083	33	allowed	allow	VERB
ftr-350	1083	34	by	by	ADP
ftr-350	1083	35	treaties	treaty	NOUN
ftr-350	1083	36	,	,	PUNCT
ftr-350	1083	37	is	be	AUX
ftr-350	1083	38	actually	actually	ADV
ftr-350	1083	39	collected	collect	VERB
ftr-350	1083	40	.	.	PUNCT
ftr-350	1084	1	138	138	NUM
ftr-350	1084	2	.	.	PUNCT
ftr-350	1085	1	see	see	VERB
ftr-350	1085	2	discussion	discussion	NOUN
ftr-350	1085	3	in	in	ADP
ftr-350	1085	4	letter	letter	NOUN
ftr-350	1085	5	of	of	ADP
ftr-350	1085	6	david	david	PROPN
ftr-350	1085	7	powell	powell	PROPN
ftr-350	1085	8	,	,	PUNCT
ftr-350	1085	9	groom	groom	NOUN
ftr-350	1085	10	law	law	NOUN
ftr-350	1085	11	group	group	NOUN
ftr-350	1085	12	,	,	PUNCT
ftr-350	1085	13	july	july	PROPN
ftr-350	1085	14	13	13	NUM
ftr-350	1085	15	,	,	PUNCT
ftr-350	1085	16	2009	2009	NUM
ftr-350	1085	17	,	,	PUNCT
ftr-350	1085	18	comments	comment	NOUN
ftr-350	1085	19	on	on	ADP
ftr-350	1085	20	certain	certain	ADJ
ftr-350	1085	21	pension	pension	NOUN
ftr-350	1085	22	aspects	aspect	NOUN
ftr-350	1085	23	of	of	ADP
ftr-350	1085	24	the	the	DET
ftr-350	1085	25	united	united	PROPN
ftr-350	1085	26	states	states	PROPN
ftr-350	1085	27	model	model	PROPN
ftr-350	1085	28	tax	tax	NOUN
ftr-350	1085	29	treaty	treaty	NOUN
ftr-350	1085	30	,	,	PUNCT
ftr-350	1085	31	at	at	ADP
ftr-350	1085	32	2009	2009	NUM
ftr-350	1085	33	wtd	wtd	NOUN
ftr-350	1085	34	134	134	NUM
ftr-350	1085	35	-	-	SYM
ftr-350	1085	36	24	24	NUM
ftr-350	1085	37	.	.	PUNCT
ftr-350	1085	38	139	139	NUM
ftr-350	1085	39	.	.	X
ftr-350	1086	1	2006	2006	NUM
ftr-350	1086	2	u.s	u.s	PROPN
ftr-350	1086	3	.	.	PROPN
ftr-350	1086	4	model	model	PROPN
ftr-350	1086	5	treaty	treaty	PROPN
ftr-350	1086	6	,	,	PUNCT
ftr-350	1086	7	supra	supra	PROPN
ftr-350	1086	8	note	note	PROPN
ftr-350	1086	9	46	46	NUM
ftr-350	1086	10	,	,	PUNCT
ftr-350	1086	11	at	at	ADP
ftr-350	1086	12	article	article	NOUN
ftr-350	1086	13	17.1.b	17.1.b	NUM
ftr-350	1086	14	.	.	PUNCT
ftr-350	1087	1	see	see	VERB
ftr-350	1087	2	discussion	discussion	NOUN
ftr-350	1087	3	in	in	ADP
ftr-350	1087	4	nysba	nysba	NOUN
ftr-350	1087	5	report	report	NOUN
ftr-350	1087	6	,	,	PUNCT
ftr-350	1087	7	supra	supra	PROPN
ftr-350	1087	8	note	note	NOUN
ftr-350	1087	9	69	69	NUM
ftr-350	1087	10	.	.	PUNCT
ftr-350	1088	1	that	that	DET
ftr-350	1088	2	report	report	NOUN
ftr-350	1088	3	explains	explain	VERB
ftr-350	1088	4	that	that	SCONJ
ftr-350	1088	5	this	this	DET
ftr-350	1088	6	clause	clause	NOUN
ftr-350	1088	7	is	be	AUX
ftr-350	1088	8	meant	mean	VERB
ftr-350	1088	9	to	to	PART
ftr-350	1088	10	cover	cover	VERB
ftr-350	1088	11	“	"	PUNCT
ftr-350	1088	12	roth	roth	PROPN
ftr-350	1088	13	iras	ira	NOUN
ftr-350	1088	14	,	,	PUNCT
ftr-350	1088	15	rollovers	rollover	NOUN
ftr-350	1088	16	and	and	CCONJ
ftr-350	1088	17	distributions	distribution	NOUN
ftr-350	1088	18	that	that	PRON
ftr-350	1088	19	are	be	AUX
ftr-350	1088	20	a	a	DET
ftr-350	1088	21	return	return	NOUN
ftr-350	1088	22	of	of	ADP
ftr-350	1088	23	nondeductible	nondeductible	ADJ
ftr-350	1088	24	contributions	contribution	NOUN
ftr-350	1088	25	.	.	PUNCT
ftr-350	1088	26	”	"	PUNCT
ftr-350	1089	1	140	140	NUM
ftr-350	1089	2	.	.	PUNCT
ftr-350	1090	1	the	the	DET
ftr-350	1090	2	absence	absence	NOUN
ftr-350	1090	3	of	of	ADP
ftr-350	1090	4	a	a	DET
ftr-350	1090	5	minimum	minimum	ADJ
ftr-350	1090	6	distribution	distribution	NOUN
ftr-350	1090	7	requirement	requirement	NOUN
ftr-350	1090	8	before	before	ADP
ftr-350	1090	9	the	the	DET
ftr-350	1090	10	death	death	NOUN
ftr-350	1090	11	of	of	ADP
ftr-350	1090	12	the	the	DET
ftr-350	1090	13	participant	participant	NOUN
ftr-350	1090	14	and	and	CCONJ
ftr-350	1090	15	of	of	ADP
ftr-350	1090	16	a	a	DET
ftr-350	1090	17	maximum	maximum	ADJ
ftr-350	1090	18	age	age	NOUN
ftr-350	1090	19	for	for	ADP
ftr-350	1090	20	making	make	VERB
ftr-350	1090	21	contributions	contribution	NOUN
ftr-350	1090	22	is	be	AUX
ftr-350	1090	23	inconsistent	inconsistent	ADJ
ftr-350	1090	24	with	with	ADP
ftr-350	1090	25	the	the	DET
ftr-350	1090	26	goal	goal	NOUN
ftr-350	1090	27	of	of	ADP
ftr-350	1090	28	saving	save	VERB
ftr-350	1090	29	for	for	ADP
ftr-350	1090	30	retirement	retirement	NOUN
ftr-350	1090	31	(	(	PUNCT
ftr-350	1090	32	versus	versus	ADP
ftr-350	1090	33	accumulating	accumulate	VERB
ftr-350	1090	34	savings	saving	NOUN
ftr-350	1090	35	for	for	ADP
ftr-350	1090	36	heirs	heir	NOUN
ftr-350	1090	37	)	)	PUNCT
ftr-350	1090	38	.	.	PUNCT
ftr-350	1091	1	we	we	PRON
ftr-350	1091	2	see	see	VERB
ftr-350	1091	3	no	no	DET
ftr-350	1091	4	reason	reason	NOUN
ftr-350	1091	5	why	why	SCONJ
ftr-350	1091	6	the	the	DET
ftr-350	1091	7	u.s	u.s	PROPN
ftr-350	1091	8	.	.	PROPN
ftr-350	1091	9	decision	decision	NOUN
ftr-350	1091	10	to	to	PART
ftr-350	1091	11	provide	provide	VERB
ftr-350	1091	12	an	an	DET
ftr-350	1091	13	income	income	NOUN
ftr-350	1091	14	exclusion	exclusion	NOUN
ftr-350	1091	15	for	for	ADP
ftr-350	1091	16	a	a	DET
ftr-350	1091	17	qualified	qualified	ADJ
ftr-350	1091	18	distribution	distribution	NOUN
ftr-350	1091	19	from	from	ADP
ftr-350	1091	20	a	a	DET
ftr-350	1091	21	roth	roth	PROPN
ftr-350	1091	22	ira	ira	PROPN
ftr-350	1091	23	should	should	AUX
ftr-350	1091	24	require	require	VERB
ftr-350	1091	25	the	the	DET
ftr-350	1091	26	residence	residence	NOUN
ftr-350	1091	27	country	country	NOUN
ftr-350	1091	28	to	to	PART
ftr-350	1091	29	forgo	forgo	VERB
ftr-350	1091	30	taxation	taxation	NOUN
ftr-350	1091	31	.	.	PUNCT
ftr-350	1092	1	if	if	SCONJ
ftr-350	1092	2	the	the	DET
ftr-350	1092	3	roth	roth	NOUN
ftr-350	1092	4	distribution	distribution	NOUN
ftr-350	1092	5	is	be	AUX
ftr-350	1092	6	nonqualified	nonqualifie	VERB
ftr-350	1092	7	,	,	PUNCT
ftr-350	1092	8	it	it	PRON
ftr-350	1092	9	will	will	AUX
ftr-350	1092	10	bear	bear	VERB
ftr-350	1092	11	even	even	ADV
ftr-350	1092	12	less	less	ADV
ftr-350	1092	13	resemblance	resemblance	ADJ
ftr-350	1092	14	to	to	ADP
ftr-350	1092	15	a	a	DET
ftr-350	1092	16	retirement	retirement	NOUN
ftr-350	1092	17	distribution	distribution	NOUN
ftr-350	1092	18	;	;	PUNCT
ftr-350	1092	19	in	in	ADP
ftr-350	1092	20	that	that	DET
ftr-350	1092	21	case	case	NOUN
ftr-350	1092	22	,	,	PUNCT
ftr-350	1092	23	there	there	PRON
ftr-350	1092	24	seems	seem	VERB
ftr-350	1092	25	to	to	PART
ftr-350	1092	26	be	be	AUX
ftr-350	1092	27	little	little	ADJ
ftr-350	1092	28	reason	reason	NOUN
ftr-350	1092	29	for	for	ADP
ftr-350	1092	30	the	the	DET
ftr-350	1092	31	u.s	u.s	PROPN
ftr-350	1092	32	.	.	PROPN
ftr-350	1092	33	to	to	PART
ftr-350	1092	34	renounce	renounce	VERB
ftr-350	1092	35	source	source	NOUN
ftr-350	1092	36	–	–	PUNCT
ftr-350	1092	37	based	base	VERB
ftr-350	1092	38	taxation	taxation	NOUN
ftr-350	1092	39	under	under	ADP
ftr-350	1092	40	the	the	DET
ftr-350	1092	41	pension	pension	NOUN
ftr-350	1092	42	article	article	NOUN
ftr-350	1092	43	.	.	PUNCT
ftr-350	1093	1	2012	2012	NUM
ftr-350	1093	2	]	]	PUNCT
ftr-350	1093	3	retirement	retirement	NOUN
ftr-350	1093	4	distributions	distribution	NOUN
ftr-350	1093	5	to	to	ADP
ftr-350	1093	6	foreign	foreign	ADJ
ftr-350	1093	7	nationals	national	NOUN
ftr-350	1093	8	815	815	NUM
ftr-350	1093	9	appendix	appendix	NOUN
ftr-350	1093	10	a	a	DET
ftr-350	1093	11	belgium	belgium	NOUN
ftr-350	1093	12	code	code	NOUN
ftr-350	1093	13	category	category	NOUN
ftr-350	1093	14	of	of	ADP
ftr-350	1093	15	income	income	NOUN
ftr-350	1093	16	payer	payer	NOUN
ftr-350	1093	17	beneficial	beneficial	ADJ
ftr-350	1093	18	owner	owner	NOUN
ftr-350	1093	19	1	1	NUM
ftr-350	1093	20	tax	tax	NOUN
ftr-350	1093	21	rate	rate	NOUN
ftr-350	1093	22	treaty	treaty	NOUN
ftr-350	1093	23	article	article	NOUN
ftr-350	1093	24	14	14	NUM
ftr-350	1093	25	private	private	ADJ
ftr-350	1093	26	pensions	pension	NOUN
ftr-350	1093	27	(	(	PUNCT
ftr-350	1093	28	and	and	CCONJ
ftr-350	1093	29	annuities	annuity	NOUN
ftr-350	1093	30	)	)	PUNCT
ftr-350	1093	31	2	2	NUM
ftr-350	1093	32	qualified	qualified	ADJ
ftr-350	1093	33	plan	plan	NOUN
ftr-350	1093	34	under	under	ADP
ftr-350	1093	35	sec	sec	PROPN
ftr-350	1093	36	.	.	PUNCT
ftr-350	1094	1	401(a	401(a	NUM
ftr-350	1094	2	)	)	PUNCT
ftr-350	1094	3	3	3	NUM
ftr-350	1094	4	qualified	qualified	ADJ
ftr-350	1094	5	plan	plan	NOUN
ftr-350	1094	6	under	under	ADP
ftr-350	1094	7	sec	sec	PROPN
ftr-350	1094	8	.	.	PUNCT
ftr-350	1095	1	403(a	403(a	NUM
ftr-350	1095	2	)	)	PUNCT
ftr-350	1095	3	qualified	qualified	ADJ
ftr-350	1095	4	plan	plan	NOUN
ftr-350	1095	5	under	under	ADP
ftr-350	1095	6	sec	sec	PROPN
ftr-350	1095	7	.	.	PUNCT
ftr-350	1096	1	403(b	403(b	NOUN
ftr-350	1096	2	)	)	PUNCT
ftr-350	1096	3	3	3	NUM
ftr-350	1096	4	individual	individual	ADJ
ftr-350	1096	5	retirement	retirement	NOUN
ftr-350	1096	6	plan	plan	NOUN
ftr-350	1096	7	under	under	ADP
ftr-350	1096	8	section	section	NOUN
ftr-350	1096	9	408(k	408(k	NUM
ftr-350	1096	10	)	)	PUNCT
ftr-350	1096	11	section	section	NOUN
ftr-350	1096	12	408(p	408(p	PROPN
ftr-350	1096	13	)	)	PUNCT
ftr-350	1096	14	accounts	account	NOUN
ftr-350	1096	15	section	section	NOUN
ftr-350	1096	16	457	457	NUM
ftr-350	1096	17	plans	plan	VERB
ftr-350	1096	18	3	3	NUM
ftr-350	1096	19	any	any	DET
ftr-350	1096	20	0	0	NUM
ftr-350	1096	21	17(1)(a	17(1)(a	NUM
ftr-350	1096	22	)	)	PUNCT
ftr-350	1096	23	new	new	ADJ
ftr-350	1096	24	individual	individual	ADJ
ftr-350	1096	25	retirement	retirement	NOUN
ftr-350	1096	26	agreements	agreement	NOUN
ftr-350	1096	27	traditional	traditional	ADJ
ftr-350	1096	28	ira	ira	PROPN
ftr-350	1096	29	4	4	NUM
ftr-350	1096	30	nondeductible	nondeductible	ADJ
ftr-350	1096	31	ira	ira	PROPN
ftr-350	1096	32	4	4	NUM
ftr-350	1096	33	any	any	DET
ftr-350	1096	34	0	0	NUM
ftr-350	1096	35	17(1)(a	17(1)(a	NUM
ftr-350	1096	36	)	)	PUNCT
ftr-350	1096	37	new	new	ADJ
ftr-350	1096	38	roth	roth	PROPN
ftr-350	1096	39	ira	ira	PROPN
ftr-350	1096	40	4	4	NUM
ftr-350	1096	41	any	any	DET
ftr-350	1096	42	0	0	NUM
ftr-350	1096	43	17(1)(a	17(1)(a	NUM
ftr-350	1096	44	)	)	PUNCT
ftr-350	1096	45	new	new	ADJ
ftr-350	1096	46	money	money	NOUN
ftr-350	1096	47	-	-	PUNCT
ftr-350	1096	48	purchase	purchase	NOUN
ftr-350	1096	49	annuities	annuity	NOUN
ftr-350	1096	50	5	5	NUM
ftr-350	1096	51	any	any	DET
ftr-350	1096	52	0	0	NUM
ftr-350	1096	53	17(3	17(3	NUM
ftr-350	1096	54	)	)	PUNCT
ftr-350	1096	55	new	new	ADJ
ftr-350	1096	56	social	social	ADJ
ftr-350	1096	57	security	security	NOUN
ftr-350	1096	58	us	we	PRON
ftr-350	1096	59	gov‘t	gov‘t	PROPN
ftr-350	1096	60	30	30	NUM
ftr-350	1096	61	17(2	17(2	NUM
ftr-350	1096	62	)	)	PUNCT
ftr-350	1096	63	new	new	ADJ
ftr-350	1096	64	gov‘t	gov‘t	PROPN
ftr-350	1096	65	pension	pension	NOUN
ftr-350	1096	66	or	or	CCONJ
ftr-350	1096	67	annuity	annuity	NOUN
ftr-350	1096	68	6	6	NUM
ftr-350	1096	69	us	us	PROPN
ftr-350	1096	70	gov‘t	gov‘t	PROPN
ftr-350	1096	71	resident	resident	NOUN
ftr-350	1096	72	and	and	CCONJ
ftr-350	1096	73	national	national	ADJ
ftr-350	1096	74	0	0	PROPN
ftr-350	1096	75	18(2)(b	18(2)(b	NUM
ftr-350	1096	76	)	)	PUNCT
ftr-350	1096	77	1	1	NUM
ftr-350	1096	78	.	.	PUNCT
ftr-350	1097	1	the	the	DET
ftr-350	1097	2	beneficial	beneficial	ADJ
ftr-350	1097	3	owner	owner	NOUN
ftr-350	1097	4	must	must	AUX
ftr-350	1097	5	be	be	AUX
ftr-350	1097	6	a	a	DET
ftr-350	1097	7	treaty	treaty	NOUN
ftr-350	1097	8	country	country	NOUN
ftr-350	1097	9	resident	resident	NOUN
ftr-350	1097	10	not	not	PART
ftr-350	1097	11	eligible	eligible	ADJ
ftr-350	1097	12	for	for	ADP
ftr-350	1097	13	an	an	DET
ftr-350	1097	14	exemption	exemption	NOUN
ftr-350	1097	15	from	from	ADP
ftr-350	1097	16	tax	tax	NOUN
ftr-350	1097	17	by	by	ADP
ftr-350	1097	18	the	the	DET
ftr-350	1097	19	treaty	treaty	NOUN
ftr-350	1097	20	country	country	NOUN
ftr-350	1097	21	on	on	ADP
ftr-350	1097	22	the	the	DET
ftr-350	1097	23	distribution	distribution	NOUN
ftr-350	1097	24	.	.	PUNCT
ftr-350	1098	1	2	2	X
ftr-350	1098	2	.	.	NUM
ftr-350	1098	3	defined	define	VERB
ftr-350	1098	4	by	by	ADP
ftr-350	1098	5	the	the	DET
ftr-350	1098	6	treaty	treaty	NOUN
ftr-350	1098	7	as	as	ADP
ftr-350	1098	8	qualified	qualified	ADJ
ftr-350	1098	9	retirement	retirement	NOUN
ftr-350	1098	10	plan	plan	NOUN
ftr-350	1098	11	distributions	distribution	NOUN
ftr-350	1098	12	whether	whether	SCONJ
ftr-350	1098	13	paid	pay	VERB
ftr-350	1098	14	periodically	periodically	ADV
ftr-350	1098	15	or	or	CCONJ
ftr-350	1098	16	in	in	ADP
ftr-350	1098	17	a	a	DET
ftr-350	1098	18	lump	lump	NOUN
ftr-350	1098	19	sum	sum	NOUN
ftr-350	1098	20	;	;	PUNCT
ftr-350	1098	21	includes	include	VERB
ftr-350	1098	22	annuities	annuity	NOUN
ftr-350	1098	23	purchased	purchase	VERB
ftr-350	1098	24	using	use	VERB
ftr-350	1098	25	plan	plan	NOUN
ftr-350	1098	26	assets	asset	NOUN
ftr-350	1098	27	.	.	PUNCT
ftr-350	1099	1	3	3	X
ftr-350	1099	2	.	.	X
ftr-350	1099	3	to	to	ADP
ftr-350	1099	4	the	the	DET
ftr-350	1099	5	extent	extent	NOUN
ftr-350	1099	6	not	not	PART
ftr-350	1099	7	covered	cover	VERB
ftr-350	1099	8	under	under	ADP
ftr-350	1099	9	the	the	DET
ftr-350	1099	10	provisions	provision	NOUN
ftr-350	1099	11	for	for	ADP
ftr-350	1099	12	government	government	NOUN
ftr-350	1099	13	pensions	pension	NOUN
ftr-350	1099	14	and	and	CCONJ
ftr-350	1099	15	annuities	annuity	NOUN
ftr-350	1099	16	.	.	PUNCT
ftr-350	1100	1	816	816	NUM
ftr-350	1100	2	florida	florida	PROPN
ftr-350	1100	3	tax	tax	PROPN
ftr-350	1100	4	review	review	NOUN
ftr-350	1101	1	[	[	X
ftr-350	1101	2	vol	vol	NOUN
ftr-350	1101	3	.	.	PUNCT
ftr-350	1101	4	11:10	11:10	NUM
ftr-350	1101	5	4	4	NUM
ftr-350	1101	6	.	.	PUNCT
ftr-350	1101	7	included	include	VERB
ftr-350	1101	8	in	in	ADP
ftr-350	1101	9	the	the	DET
ftr-350	1101	10	applicable	applicable	ADJ
ftr-350	1101	11	treaty	treaty	NOUN
ftr-350	1101	12	definition	definition	NOUN
ftr-350	1101	13	of	of	ADP
ftr-350	1101	14	a	a	DET
ftr-350	1101	15	private	private	ADJ
ftr-350	1101	16	pension	pension	NOUN
ftr-350	1101	17	.	.	PUNCT
ftr-350	1102	1	5	5	X
ftr-350	1102	2	.	.	X
ftr-350	1102	3	sums	sum	NOUN
ftr-350	1102	4	paid	pay	VERB
ftr-350	1102	5	periodically	periodically	ADV
ftr-350	1102	6	under	under	ADP
ftr-350	1102	7	an	an	DET
ftr-350	1102	8	obligation	obligation	NOUN
ftr-350	1102	9	to	to	PART
ftr-350	1102	10	make	make	VERB
ftr-350	1102	11	payments	payment	NOUN
ftr-350	1102	12	in	in	ADP
ftr-350	1102	13	return	return	NOUN
ftr-350	1102	14	for	for	ADP
ftr-350	1102	15	adequate	adequate	ADJ
ftr-350	1102	16	and	and	CCONJ
ftr-350	1102	17	full	full	ADJ
ftr-350	1102	18	consideration	consideration	NOUN
ftr-350	1102	19	(	(	PUNCT
ftr-350	1102	20	other	other	ADJ
ftr-350	1102	21	than	than	ADP
ftr-350	1102	22	services	service	NOUN
ftr-350	1102	23	rendered	render	VERB
ftr-350	1102	24	)	)	PUNCT
ftr-350	1102	25	.	.	PUNCT
ftr-350	1103	1	6	6	X
ftr-350	1103	2	.	.	X
ftr-350	1103	3	pensions	pension	NOUN
ftr-350	1103	4	for	for	ADP
ftr-350	1103	5	government	government	NOUN
ftr-350	1103	6	services	service	NOUN
ftr-350	1103	7	generally	generally	ADV
ftr-350	1103	8	include	include	VERB
ftr-350	1103	9	sections	section	NOUN
ftr-350	1103	10	457	457	NUM
ftr-350	1103	11	,	,	PUNCT
ftr-350	1103	12	401(a	401(a	NUM
ftr-350	1103	13	)	)	PUNCT
ftr-350	1103	14	,	,	PUNCT
ftr-350	1103	15	and	and	CCONJ
ftr-350	1103	16	403(b	403(b	PROPN
ftr-350	1103	17	)	)	PUNCT
ftr-350	1103	18	plans	plan	NOUN
ftr-350	1103	19	established	establish	VERB
ftr-350	1103	20	for	for	ADP
ftr-350	1103	21	government	government	NOUN
ftr-350	1103	22	employees	employee	NOUN
ftr-350	1103	23	and	and	CCONJ
ftr-350	1103	24	thrift	thrift	NOUN
ftr-350	1103	25	savings	saving	NOUN
ftr-350	1103	26	plans	plan	NOUN
ftr-350	1103	27	under	under	ADP
ftr-350	1103	28	section	section	NOUN
ftr-350	1103	29	7701(j	7701(j	NOUN
ftr-350	1103	30	)	)	PUNCT
ftr-350	1103	31	.	.	PUNCT
ftr-350	1104	1	government	government	NOUN
ftr-350	1104	2	services	service	NOUN
ftr-350	1104	3	include	include	VERB
ftr-350	1104	4	services	service	NOUN
ftr-350	1104	5	for	for	ADP
ftr-350	1104	6	the	the	DET
ftr-350	1104	7	united	united	PROPN
ftr-350	1104	8	states	states	PROPN
ftr-350	1104	9	,	,	PUNCT
ftr-350	1104	10	a	a	DET
ftr-350	1104	11	political	political	ADJ
ftr-350	1104	12	subdivision	subdivision	NOUN
ftr-350	1104	13	,	,	PUNCT
ftr-350	1104	14	or	or	CCONJ
ftr-350	1104	15	local	local	ADJ
ftr-350	1104	16	authority	authority	NOUN
ftr-350	1104	17	thereof	thereof	ADV
ftr-350	1104	18	,	,	PUNCT
ftr-350	1104	19	or	or	CCONJ
ftr-350	1104	20	a	a	DET
ftr-350	1104	21	corporation	corporation	NOUN
ftr-350	1104	22	performing	perform	VERB
ftr-350	1104	23	services	service	NOUN
ftr-350	1104	24	of	of	ADP
ftr-350	1104	25	a	a	DET
ftr-350	1104	26	governmental	governmental	ADJ
ftr-350	1104	27	nature	nature	NOUN
ftr-350	1104	28	which	which	PRON
ftr-350	1104	29	is	be	AUX
ftr-350	1104	30	owned	own	VERB
ftr-350	1104	31	by	by	ADP
ftr-350	1104	32	one	one	NUM
ftr-350	1104	33	of	of	ADP
ftr-350	1104	34	these	these	DET
ftr-350	1104	35	governmental	governmental	ADJ
ftr-350	1104	36	authorities	authority	NOUN
ftr-350	1104	37	.	.	PUNCT
ftr-350	1105	1	2012	2012	NUM
ftr-350	1105	2	]	]	PUNCT
ftr-350	1105	3	retirement	retirement	NOUN
ftr-350	1105	4	distributions	distribution	NOUN
ftr-350	1105	5	to	to	ADP
ftr-350	1105	6	foreign	foreign	ADJ
ftr-350	1105	7	nationals	national	NOUN
ftr-350	1105	8	817	817	NUM
ftr-350	1105	9	appendix	appendix	NOUN
ftr-350	1105	10	b	b	NOUN
ftr-350	1105	11	withholding	withholding	NOUN
ftr-350	1105	12	on	on	ADP
ftr-350	1105	13	retirement	retirement	NOUN
ftr-350	1105	14	distributions	distribution	NOUN
ftr-350	1105	15	under	under	ADP
ftr-350	1105	16	our	our	PRON
ftr-350	1105	17	proposal	proposal	NOUN
ftr-350	1105	18	type	type	NOUN
ftr-350	1105	19	of	of	ADP
ftr-350	1105	20	distribution	distribution	NOUN
ftr-350	1105	21	usc	usc	NOUN
ftr-350	1105	22	or	or	CCONJ
ftr-350	1105	23	ra	ra	PROPN
ftr-350	1105	24	inside	inside	ADP
ftr-350	1105	25	us	we	PRON
ftr-350	1105	26	(	(	PUNCT
ftr-350	1105	27	current	current	ADJ
ftr-350	1105	28	law	law	NOUN
ftr-350	1105	29	)	)	PUNCT
ftr-350	1105	30	usc	usc	NOUN
ftr-350	1105	31	or	or	CCONJ
ftr-350	1105	32	ra	ra	PROPN
ftr-350	1105	33	outside	outside	ADP
ftr-350	1105	34	us	we	PRON
ftr-350	1105	35	(	(	PUNCT
ftr-350	1105	36	current	current	ADJ
ftr-350	1105	37	law	law	NOUN
ftr-350	1105	38	)	)	PUNCT
ftr-350	1105	39	nra	nra	NOUN
ftr-350	1105	40	(	(	PUNCT
ftr-350	1105	41	documented	document	VERB
ftr-350	1105	42	)	)	PUNCT
ftr-350	1105	43	our	our	PRON
ftr-350	1105	44	proposal	proposal	NOUN
ftr-350	1105	45	undocumented	undocumente	VERB
ftr-350	1105	46	outside	outside	ADP
ftr-350	1105	47	u.s	u.s	PROPN
ftr-350	1105	48	.	.	PROPN
ftr-350	1105	49	our	our	PRON
ftr-350	1105	50	proposal	proposal	NOUN
ftr-350	1105	51	treaty	treaty	NOUN
ftr-350	1105	52	exemption1	exemption1	NOUN
ftr-350	1106	1	our	our	PRON
ftr-350	1106	2	proposal	proposal	NOUN
ftr-350	1106	3	periodic	periodic	ADJ
ftr-350	1106	4	payments	payment	NOUN
ftr-350	1106	5	gr2	gr2	PROPN
ftr-350	1106	6	or	or	CCONJ
ftr-350	1106	7	03	03	NUM
ftr-350	1106	8	gr	gr	NUM
ftr-350	1106	9	15	15	NUM
ftr-350	1106	10	%	%	NOUN
ftr-350	1106	11	30	30	NUM
ftr-350	1106	12	%	%	NOUN
ftr-350	1106	13	yes	yes	INTJ
ftr-350	1106	14	nonperiodic	nonperiodic	ADJ
ftr-350	1106	15	payments	payment	NOUN
ftr-350	1106	16	1	1	NUM
ftr-350	1106	17	.	.	PUNCT
ftr-350	1106	18	amounts	amount	VERB
ftr-350	1106	19	not	not	PART
ftr-350	1106	20	in	in	ADP
ftr-350	1106	21	excess	excess	NOUN
ftr-350	1106	22	of	of	ADP
ftr-350	1106	23	required	require	VERB
ftr-350	1106	24	minimum	minimum	ADJ
ftr-350	1106	25	distribution	distribution	NOUN
ftr-350	1106	26	10	10	NUM
ftr-350	1106	27	%	%	NOUN
ftr-350	1106	28	or	or	CCONJ
ftr-350	1106	29	03	03	NUM
ftr-350	1106	30	10	10	NUM
ftr-350	1106	31	%	%	NOUN
ftr-350	1106	32	15	15	NUM
ftr-350	1106	33	%	%	NOUN
ftr-350	1106	34	30	30	NUM
ftr-350	1106	35	%	%	NOUN
ftr-350	1107	1	yes	yes	INTJ
ftr-350	1107	2	2	2	NUM
ftr-350	1107	3	.	.	X
ftr-350	1107	4	distributions	distribution	NOUN
ftr-350	1107	5	made	make	VERB
ftr-350	1107	6	upon	upon	SCONJ
ftr-350	1107	7	hardship	hardship	NOUN
ftr-350	1107	8	of	of	ADP
ftr-350	1107	9	employee4	employee4	NOUN
ftr-350	1107	10	that	that	PRON
ftr-350	1107	11	are	be	AUX
ftr-350	1107	12	not	not	PART
ftr-350	1107	13	early	early	ADJ
ftr-350	1107	14	distributions5	distributions5	NOUN
ftr-350	1107	15	10	10	NUM
ftr-350	1107	16	%	%	NOUN
ftr-350	1107	17	or	or	CCONJ
ftr-350	1107	18	03	03	NUM
ftr-350	1107	19	10	10	NUM
ftr-350	1107	20	%	%	NOUN
ftr-350	1107	21	15	15	NUM
ftr-350	1107	22	%	%	NOUN
ftr-350	1107	23	30	30	NUM
ftr-350	1107	24	%	%	NOUN
ftr-350	1108	1	yes	yes	INTJ
ftr-350	1108	2	3	3	NUM
ftr-350	1108	3	.	.	X
ftr-350	1108	4	other	other	ADJ
ftr-350	1108	5	distributions6	distributions6	NOUN
ftr-350	1108	6	20	20	NUM
ftr-350	1108	7	%	%	NOUN
ftr-350	1108	8	or	or	CCONJ
ftr-350	1108	9	07	07	NUM
ftr-350	1109	1	if	if	SCONJ
ftr-350	1109	2	from	from	ADP
ftr-350	1109	3	ira	ira	PROPN
ftr-350	1109	4	,	,	PUNCT
ftr-350	1109	5	10	10	NUM
ftr-350	1109	6	%	%	NOUN
ftr-350	1109	7	or	or	CCONJ
ftr-350	1109	8	03,7	03,7	NUM
ftr-350	1109	9	20	20	NUM
ftr-350	1109	10	%	%	NOUN
ftr-350	1109	11	if	if	SCONJ
ftr-350	1109	12	from	from	ADP
ftr-350	1109	13	ira	ira	PROPN
ftr-350	1109	14	,	,	PUNCT
ftr-350	1109	15	10	10	NUM
ftr-350	1109	16	%	%	NOUN
ftr-350	1109	17	30	30	NUM
ftr-350	1109	18	%	%	NOUN
ftr-350	1109	19	or	or	CCONJ
ftr-350	1109	20	07	07	NUM
ftr-350	1109	21	30	30	NUM
ftr-350	1109	22	%	%	NOUN
ftr-350	1109	23	yes	yes	INTJ
ftr-350	1109	24	;	;	PUNCT
ftr-350	1109	25	perhaps	perhaps	ADV
ftr-350	1109	26	no	no	PRON
ftr-350	1109	27	for	for	ADP
ftr-350	1109	28	early	early	ADJ
ftr-350	1109	29	distributions	distribution	NOUN
ftr-350	1109	30	,	,	PUNCT
ftr-350	1109	31	unless	unless	SCONJ
ftr-350	1109	32	rolled	roll	VERB
ftr-350	1109	33	over	over	ADP
ftr-350	1109	34	into	into	ADP
ftr-350	1109	35	treaty	treaty	NOUN
ftr-350	1109	36	country	country	NOUN
ftr-350	1109	37	plan	plan	VERB
ftr-350	1109	38	1	1	NUM
ftr-350	1109	39	.	.	PUNCT
ftr-350	1109	40	must	must	AUX
ftr-350	1109	41	be	be	AUX
ftr-350	1109	42	tax	tax	NOUN
ftr-350	1109	43	resident	resident	NOUN
ftr-350	1109	44	in	in	ADP
ftr-350	1109	45	the	the	DET
ftr-350	1109	46	treaty	treaty	NOUN
ftr-350	1109	47	country	country	NOUN
ftr-350	1109	48	and	and	CCONJ
ftr-350	1109	49	distribution	distribution	NOUN
ftr-350	1109	50	must	must	AUX
ftr-350	1109	51	be	be	AUX
ftr-350	1109	52	subject	subject	ADJ
ftr-350	1109	53	to	to	ADP
ftr-350	1109	54	tax	tax	NOUN
ftr-350	1109	55	by	by	ADP
ftr-350	1109	56	the	the	DET
ftr-350	1109	57	treaty	treaty	NOUN
ftr-350	1109	58	country	country	NOUN
ftr-350	1109	59	.	.	PUNCT
ftr-350	1110	1	2	2	X
ftr-350	1110	2	.	.	NUM
ftr-350	1110	3	graduated	graduate	VERB
ftr-350	1110	4	rates	rate	NOUN
ftr-350	1110	5	.	.	PUNCT
ftr-350	1111	1	3	3	X
ftr-350	1111	2	.	.	X
ftr-350	1111	3	if	if	SCONJ
ftr-350	1111	4	withholding	withholding	NOUN
ftr-350	1111	5	waived	waive	VERB
ftr-350	1111	6	by	by	ADP
ftr-350	1111	7	recipient	recipient	NOUN
ftr-350	1111	8	.	.	PUNCT
ftr-350	1112	1	4	4	X
ftr-350	1112	2	.	.	X
ftr-350	1112	3	hardship	hardship	NOUN
ftr-350	1112	4	as	as	SCONJ
ftr-350	1112	5	used	use	VERB
ftr-350	1112	6	in	in	ADP
ftr-350	1112	7	section	section	NOUN
ftr-350	1112	8	402(c)(4	402(c)(4	PROPN
ftr-350	1112	9	)	)	PUNCT
ftr-350	1112	10	;	;	PUNCT
ftr-350	1112	11	defined	define	VERB
ftr-350	1112	12	in	in	ADP
ftr-350	1112	13	regulation	regulation	NOUN
ftr-350	1112	14	section	section	NOUN
ftr-350	1112	15	1.401(k)-1(d)(3	1.401(k)-1(d)(3	NUM
ftr-350	1112	16	)	)	PUNCT
ftr-350	1112	17	.	.	PUNCT
ftr-350	1113	1	5	5	X
ftr-350	1113	2	.	.	X
ftr-350	1113	3	early	early	ADJ
ftr-350	1113	4	distributions	distribution	NOUN
ftr-350	1113	5	are	be	AUX
ftr-350	1113	6	those	those	PRON
ftr-350	1113	7	described	describe	VERB
ftr-350	1113	8	in	in	ADP
ftr-350	1113	9	section	section	NOUN
ftr-350	1113	10	72(t)(2)(a	72(t)(2)(a	NOUN
ftr-350	1113	11	)	)	PUNCT
ftr-350	1113	12	,	,	PUNCT
ftr-350	1113	13	i.e.	i.e.	X
ftr-350	1113	14	,	,	PUNCT
ftr-350	1113	15	distributions	distribution	NOUN
ftr-350	1113	16	made	make	VERB
ftr-350	1113	17	before	before	ADP
ftr-350	1113	18	age	age	NOUN
ftr-350	1113	19	59	59	NUM
ftr-350	1113	20	1/2	1/2	NUM
ftr-350	1113	21	(	(	PUNCT
ftr-350	1113	22	unless	unless	SCONJ
ftr-350	1113	23	(	(	PUNCT
ftr-350	1113	24	i	i	NOUN
ftr-350	1113	25	)	)	PUNCT
ftr-350	1113	26	on	on	ADP
ftr-350	1113	27	or	or	CCONJ
ftr-350	1113	28	after	after	ADP
ftr-350	1113	29	death	death	NOUN
ftr-350	1113	30	of	of	ADP
ftr-350	1113	31	employee	employee	NOUN
ftr-350	1113	32	,	,	PUNCT
ftr-350	1113	33	(	(	PUNCT
ftr-350	1113	34	ii	ii	NOUN
ftr-350	1113	35	)	)	PUNCT
ftr-350	1113	36	attributable	attributable	ADJ
ftr-350	1113	37	to	to	ADP
ftr-350	1113	38	employee	employee	NOUN
ftr-350	1113	39	being	be	AUX
ftr-350	1113	40	disabled	disable	VERB
ftr-350	1113	41	,	,	PUNCT
ftr-350	1113	42	or	or	CCONJ
ftr-350	1113	43	(	(	PUNCT
ftr-350	1113	44	iii	iii	NOUN
ftr-350	1113	45	)	)	PUNCT
ftr-350	1113	46	after	after	ADP
ftr-350	1113	47	separation	separation	NOUN
ftr-350	1113	48	from	from	ADP
ftr-350	1113	49	service	service	NOUN
ftr-350	1113	50	after	after	ADP
ftr-350	1113	51	attainment	attainment	NOUN
ftr-350	1113	52	of	of	ADP
ftr-350	1113	53	age	age	NOUN
ftr-350	1113	54	55	55	NUM
ftr-350	1113	55	)	)	PUNCT
ftr-350	1113	56	.	.	PUNCT
ftr-350	1114	1	the	the	DET
ftr-350	1114	2	payor	payor	NOUN
ftr-350	1114	3	indicates	indicate	VERB
ftr-350	1114	4	these	these	DET
ftr-350	1114	5	early	early	ADJ
ftr-350	1114	6	distributions	distribution	NOUN
ftr-350	1114	7	with	with	ADP
ftr-350	1114	8	code	code	NOUN
ftr-350	1114	9	1	1	NUM
ftr-350	1114	10	in	in	ADP
ftr-350	1114	11	box	box	NOUN
ftr-350	1114	12	7	7	NUM
ftr-350	1114	13	on	on	ADP
ftr-350	1114	14	form	form	NOUN
ftr-350	1114	15	1099	1099	NUM
ftr-350	1114	16	-	-	PUNCT
ftr-350	1114	17	r.	r.	NOUN
ftr-350	1114	18	these	these	DET
ftr-350	1114	19	early	early	ADJ
ftr-350	1114	20	distributions	distribution	NOUN
ftr-350	1114	21	may	may	AUX
ftr-350	1114	22	include	include	VERB
ftr-350	1114	23	distributions	distribution	NOUN
ftr-350	1114	24	avoiding	avoid	VERB
ftr-350	1114	25	section	section	NOUN
ftr-350	1114	26	72(t	72(t	NUM
ftr-350	1114	27	)	)	PUNCT
ftr-350	1114	28	penalty	penalty	NOUN
ftr-350	1114	29	tax	tax	NOUN
ftr-350	1114	30	under	under	ADP
ftr-350	1114	31	exceptions	exception	NOUN
ftr-350	1114	32	in	in	ADP
ftr-350	1114	33	subparagraphs	subparagraph	NOUN
ftr-350	1114	34	(	(	PUNCT
ftr-350	1114	35	b),(d),(e	b),(d),(e	NOUN
ftr-350	1114	36	)	)	PUNCT
ftr-350	1114	37	and	and	CCONJ
ftr-350	1114	38	(	(	PUNCT
ftr-350	1114	39	f	f	X
ftr-350	1114	40	)	)	PUNCT
ftr-350	1114	41	of	of	ADP
ftr-350	1114	42	section	section	NOUN
ftr-350	1114	43	72(t	72(t	NUM
ftr-350	1114	44	)	)	PUNCT
ftr-350	1114	45	.	.	PUNCT
ftr-350	1115	1	818	818	NUM
ftr-350	1115	2	florida	florida	PROPN
ftr-350	1115	3	tax	tax	NOUN
ftr-350	1115	4	review	review	NOUN
ftr-350	1115	5	[	[	X
ftr-350	1115	6	vol	vol	NOUN
ftr-350	1115	7	.	.	PUNCT
ftr-350	1116	1	11:10	11:10	NUM
ftr-350	1116	2	6	6	NUM
ftr-350	1116	3	.	.	PUNCT
ftr-350	1117	1	these	these	PRON
ftr-350	1117	2	are	be	AUX
ftr-350	1117	3	eligible	eligible	ADJ
ftr-350	1117	4	for	for	ADP
ftr-350	1117	5	rollover	rollover	NOUN
ftr-350	1117	6	(	(	PUNCT
ftr-350	1117	7	apart	apart	ADV
ftr-350	1117	8	from	from	ADP
ftr-350	1117	9	early	early	ADJ
ftr-350	1117	10	distributions	distribution	NOUN
ftr-350	1117	11	for	for	ADP
ftr-350	1117	12	hardship	hardship	NOUN
ftr-350	1117	13	)	)	PUNCT
ftr-350	1117	14	.	.	PUNCT
ftr-350	1118	1	see	see	VERB
ftr-350	1118	2	sections	section	NOUN
ftr-350	1118	3	402(c)(4	402(c)(4	NUM
ftr-350	1118	4	)	)	PUNCT
ftr-350	1118	5	,	,	PUNCT
ftr-350	1118	6	408(d)(3	408(d)(3	NUM
ftr-350	1118	7	)	)	PUNCT
ftr-350	1118	8	.	.	PUNCT
ftr-350	1119	1	7	7	X
ftr-350	1119	2	.	.	X
ftr-350	1119	3	no	no	DET
ftr-350	1119	4	withholding	withholding	NOUN
ftr-350	1119	5	on	on	ADP
ftr-350	1119	6	direct	direct	ADJ
ftr-350	1119	7	rollovers	rollover	NOUN
ftr-350	1119	8	.	.	PUNCT