id	sid	tid	token	lemma	pos
ftr-409	1	1	trust	trust	NOUN
ftr-409	1	2	parity	parity	NOUN
ftr-409	1	3	florida	florida	PROPN
ftr-409	1	4	tax	tax	NOUN
ftr-409	1	5	review	review	NOUN
ftr-409	1	6	volume	volume	NOUN
ftr-409	1	7	7	7	NUM
ftr-409	1	8	2006	2006	NUM
ftr-409	1	9	number	number	NOUN
ftr-409	1	10	8	8	NUM
ftr-409	1	11	taxing	tax	VERB
ftr-409	1	12	middle	middle	ADJ
ftr-409	1	13	class	class	NOUN
ftr-409	1	14	trust(s	trust(s	PROPN
ftr-409	1	15	)	)	PUNCT
ftr-409	1	16	by	by	ADP
ftr-409	1	17	pamela	pamela	PROPN
ftr-409	1	18	champine	champine	PROPN
ftr-409	1	19	*	*	PROPN
ftr-409	1	20	i.	i.	PROPN
ftr-409	1	21	introduction	introduction	NOUN
ftr-409	1	22	.	.	PUNCT
ftr-409	1	23	.	.	PUNCT
ftr-409	1	24	.	.	PUNCT
ftr-409	1	25	.	.	PUNCT
ftr-409	1	26	.	.	PUNCT
ftr-409	1	27	.	.	PUNCT
ftr-409	1	28	.	.	PUNCT
ftr-409	1	29	.	.	PUNCT
ftr-409	1	30	.	.	PUNCT
ftr-409	1	31	.	.	PUNCT
ftr-409	1	32	.	.	PUNCT
ftr-409	1	33	.	.	PUNCT
ftr-409	1	34	.	.	PUNCT
ftr-409	1	35	.	.	PUNCT
ftr-409	1	36	.	.	PUNCT
ftr-409	1	37	.	.	PUNCT
ftr-409	1	38	.	.	PUNCT
ftr-409	1	39	.	.	PUNCT
ftr-409	1	40	.	.	PUNCT
ftr-409	1	41	.	.	PUNCT
ftr-409	1	42	.	.	PUNCT
ftr-409	1	43	.	.	PUNCT
ftr-409	1	44	.	.	PUNCT
ftr-409	1	45	.	.	PUNCT
ftr-409	1	46	.	.	PUNCT
ftr-409	1	47	.	.	PUNCT
ftr-409	1	48	.	.	PUNCT
ftr-409	1	49	.	.	PUNCT
ftr-409	1	50	.	.	PUNCT
ftr-409	1	51	.	.	PUNCT
ftr-409	1	52	.	.	PUNCT
ftr-409	1	53	.	.	PUNCT
ftr-409	1	54	.	.	PUNCT
ftr-409	1	55	.	.	PUNCT
ftr-409	1	56	.	.	PUNCT
ftr-409	1	57	.	.	PUNCT
ftr-409	1	58	.	.	PUNCT
ftr-409	1	59	.	.	PUNCT
ftr-409	1	60	.	.	PUNCT
ftr-409	1	61	.	.	PUNCT
ftr-409	1	62	.	.	PUNCT
ftr-409	1	63	.	.	PUNCT
ftr-409	2	1	.	.	PUNCT
ftr-409	3	1	507	507	NUM
ftr-409	3	2	ii	ii	NOUN
ftr-409	3	3	.	.	PUNCT
ftr-409	3	4	trusts	trust	NOUN
ftr-409	3	5	and	and	CCONJ
ftr-409	3	6	the	the	DET
ftr-409	3	7	middle	middle	ADJ
ftr-409	3	8	class	class	NOUN
ftr-409	3	9	taxpayer	taxpayer	NOUN
ftr-409	3	10	.	.	PUNCT
ftr-409	3	11	.	.	PUNCT
ftr-409	3	12	.	.	PUNCT
ftr-409	3	13	.	.	PUNCT
ftr-409	3	14	.	.	PUNCT
ftr-409	3	15	.	.	PUNCT
ftr-409	3	16	.	.	PUNCT
ftr-409	3	17	.	.	PUNCT
ftr-409	3	18	.	.	PUNCT
ftr-409	3	19	.	.	PUNCT
ftr-409	3	20	.	.	PUNCT
ftr-409	3	21	.	.	PUNCT
ftr-409	3	22	.	.	PUNCT
ftr-409	3	23	.	.	PUNCT
ftr-409	3	24	.	.	PUNCT
ftr-409	3	25	.	.	PUNCT
ftr-409	3	26	.	.	PUNCT
ftr-409	4	1	.	.	PUNCT
ftr-409	5	1	510	510	NUM
ftr-409	5	2	a.	a.	NOUN
ftr-409	5	3	the	the	DET
ftr-409	5	4	relevance	relevance	NOUN
ftr-409	5	5	of	of	ADP
ftr-409	5	6	taxes	taxis	NOUN
ftr-409	5	7	paid	pay	VERB
ftr-409	5	8	on	on	ADP
ftr-409	5	9	trust	trust	NOUN
ftr-409	5	10	income	income	NOUN
ftr-409	5	11	to	to	ADP
ftr-409	5	12	middle	middle	ADJ
ftr-409	5	13	class	class	NOUN
ftr-409	5	14	taxpayers	taxpayer	NOUN
ftr-409	5	15	.	.	PUNCT
ftr-409	5	16	.	.	PUNCT
ftr-409	5	17	.	.	PUNCT
ftr-409	5	18	.	.	PUNCT
ftr-409	5	19	.	.	PUNCT
ftr-409	5	20	.	.	PUNCT
ftr-409	5	21	.	.	PUNCT
ftr-409	5	22	.	.	PUNCT
ftr-409	5	23	.	.	PUNCT
ftr-409	5	24	.	.	PUNCT
ftr-409	5	25	.	.	PUNCT
ftr-409	5	26	.	.	PUNCT
ftr-409	5	27	.	.	PUNCT
ftr-409	5	28	.	.	PUNCT
ftr-409	5	29	.	.	PUNCT
ftr-409	5	30	.	.	PUNCT
ftr-409	5	31	.	.	PUNCT
ftr-409	5	32	.	.	PUNCT
ftr-409	5	33	.	.	PUNCT
ftr-409	5	34	.	.	PUNCT
ftr-409	5	35	.	.	PUNCT
ftr-409	5	36	.	.	PUNCT
ftr-409	5	37	.	.	PUNCT
ftr-409	5	38	.	.	PUNCT
ftr-409	5	39	.	.	PUNCT
ftr-409	5	40	.	.	PUNCT
ftr-409	5	41	.	.	PUNCT
ftr-409	5	42	.	.	PUNCT
ftr-409	5	43	.	.	PUNCT
ftr-409	5	44	.	.	PUNCT
ftr-409	5	45	.	.	PUNCT
ftr-409	6	1	.	.	PUNCT
ftr-409	7	1	511	511	NUM
ftr-409	7	2	1	1	NUM
ftr-409	7	3	.	.	PUNCT
ftr-409	7	4	direct	direct	ADJ
ftr-409	7	5	interests	interest	NOUN
ftr-409	7	6	.	.	PUNCT
ftr-409	7	7	.	.	PUNCT
ftr-409	7	8	.	.	PUNCT
ftr-409	7	9	.	.	PUNCT
ftr-409	7	10	.	.	PUNCT
ftr-409	7	11	.	.	PUNCT
ftr-409	7	12	.	.	PUNCT
ftr-409	7	13	.	.	PUNCT
ftr-409	7	14	.	.	PUNCT
ftr-409	7	15	.	.	PUNCT
ftr-409	7	16	.	.	PUNCT
ftr-409	7	17	.	.	PUNCT
ftr-409	7	18	.	.	PUNCT
ftr-409	7	19	.	.	PUNCT
ftr-409	7	20	.	.	PUNCT
ftr-409	7	21	.	.	PUNCT
ftr-409	7	22	.	.	PUNCT
ftr-409	7	23	.	.	PUNCT
ftr-409	7	24	.	.	PUNCT
ftr-409	7	25	.	.	PUNCT
ftr-409	7	26	.	.	PUNCT
ftr-409	7	27	.	.	PUNCT
ftr-409	7	28	.	.	PUNCT
ftr-409	7	29	.	.	PUNCT
ftr-409	7	30	.	.	PUNCT
ftr-409	7	31	.	.	PUNCT
ftr-409	7	32	.	.	PUNCT
ftr-409	7	33	.	.	PUNCT
ftr-409	7	34	.	.	PUNCT
ftr-409	7	35	.	.	PUNCT
ftr-409	8	1	511	511	NUM
ftr-409	8	2	2	2	NUM
ftr-409	8	3	.	.	PUNCT
ftr-409	8	4	horizontal	horizontal	ADJ
ftr-409	8	5	equity	equity	NOUN
ftr-409	8	6	.	.	PUNCT
ftr-409	8	7	.	.	PUNCT
ftr-409	8	8	.	.	PUNCT
ftr-409	8	9	.	.	PUNCT
ftr-409	8	10	.	.	PUNCT
ftr-409	8	11	.	.	PUNCT
ftr-409	8	12	.	.	PUNCT
ftr-409	8	13	.	.	PUNCT
ftr-409	8	14	.	.	PUNCT
ftr-409	8	15	.	.	PUNCT
ftr-409	8	16	.	.	PUNCT
ftr-409	8	17	.	.	PUNCT
ftr-409	8	18	.	.	PUNCT
ftr-409	8	19	.	.	PUNCT
ftr-409	8	20	.	.	PUNCT
ftr-409	8	21	.	.	PUNCT
ftr-409	8	22	.	.	PUNCT
ftr-409	8	23	.	.	PUNCT
ftr-409	8	24	.	.	PUNCT
ftr-409	8	25	.	.	PUNCT
ftr-409	8	26	.	.	PUNCT
ftr-409	8	27	.	.	PUNCT
ftr-409	8	28	.	.	PUNCT
ftr-409	8	29	.	.	PUNCT
ftr-409	8	30	.	.	PUNCT
ftr-409	8	31	.	.	PUNCT
ftr-409	8	32	.	.	PUNCT
ftr-409	8	33	.	.	PUNCT
ftr-409	9	1	515	515	NUM
ftr-409	9	2	b.	b.	PROPN
ftr-409	9	3	tax	tax	NOUN
ftr-409	9	4	equity	equity	NOUN
ftr-409	9	5	between	between	ADP
ftr-409	9	6	trust	trust	NOUN
ftr-409	9	7	beneficiaries	beneficiary	NOUN
ftr-409	9	8	and	and	CCONJ
ftr-409	9	9	outright	outright	ADJ
ftr-409	9	10	owners	owner	NOUN
ftr-409	9	11	..	..	PUNCT
ftr-409	9	12	.	.	PUNCT
ftr-409	9	13	.	.	PUNCT
ftr-409	9	14	.	.	PUNCT
ftr-409	9	15	.	.	PUNCT
ftr-409	9	16	.	.	PUNCT
ftr-409	9	17	.	.	PUNCT
ftr-409	9	18	.	.	PUNCT
ftr-409	9	19	.	.	PUNCT
ftr-409	9	20	.	.	PUNCT
ftr-409	9	21	.	.	PUNCT
ftr-409	9	22	.	.	PUNCT
ftr-409	9	23	.	.	PUNCT
ftr-409	9	24	.	.	PUNCT
ftr-409	9	25	.	.	PUNCT
ftr-409	9	26	.	.	PUNCT
ftr-409	9	27	.	.	PUNCT
ftr-409	9	28	.	.	PUNCT
ftr-409	9	29	.	.	PUNCT
ftr-409	9	30	.	.	PUNCT
ftr-409	9	31	.	.	PUNCT
ftr-409	9	32	.	.	PUNCT
ftr-409	9	33	.	.	PUNCT
ftr-409	9	34	.	.	PUNCT
ftr-409	9	35	.	.	PUNCT
ftr-409	9	36	.	.	PUNCT
ftr-409	9	37	.	.	PUNCT
ftr-409	9	38	.	.	PUNCT
ftr-409	9	39	.	.	PUNCT
ftr-409	9	40	.	.	PUNCT
ftr-409	9	41	.	.	PUNCT
ftr-409	9	42	.	.	PUNCT
ftr-409	9	43	.	.	PUNCT
ftr-409	9	44	.	.	PUNCT
ftr-409	9	45	.	.	PUNCT
ftr-409	9	46	.	.	PUNCT
ftr-409	9	47	.	.	PUNCT
ftr-409	10	1	519	519	NUM
ftr-409	10	2	1	1	NUM
ftr-409	10	3	.	.	PUNCT
ftr-409	11	1	the	the	DET
ftr-409	11	2	distribution	distribution	NOUN
ftr-409	11	3	deduction	deduction	NOUN
ftr-409	11	4	..	..	PUNCT
ftr-409	11	5	.	.	PUNCT
ftr-409	11	6	.	.	PUNCT
ftr-409	11	7	.	.	PUNCT
ftr-409	11	8	.	.	PUNCT
ftr-409	11	9	.	.	PUNCT
ftr-409	11	10	.	.	PUNCT
ftr-409	11	11	.	.	PUNCT
ftr-409	11	12	.	.	PUNCT
ftr-409	11	13	.	.	PUNCT
ftr-409	11	14	.	.	PUNCT
ftr-409	11	15	.	.	PUNCT
ftr-409	11	16	.	.	PUNCT
ftr-409	11	17	.	.	PUNCT
ftr-409	11	18	.	.	PUNCT
ftr-409	11	19	.	.	PUNCT
ftr-409	11	20	.	.	PUNCT
ftr-409	11	21	.	.	PUNCT
ftr-409	11	22	.	.	PUNCT
ftr-409	11	23	.	.	PUNCT
ftr-409	12	1	520	520	NUM
ftr-409	12	2	2	2	NUM
ftr-409	12	3	.	.	PUNCT
ftr-409	12	4	other	other	ADJ
ftr-409	12	5	adjustments	adjustment	NOUN
ftr-409	12	6	to	to	ADP
ftr-409	12	7	the	the	DET
ftr-409	12	8	formula	formula	NOUN
ftr-409	12	9	for	for	ADP
ftr-409	12	10	taxable	taxable	ADJ
ftr-409	12	11	income	income	NOUN
ftr-409	12	12	.	.	PUNCT
ftr-409	12	13	.	.	PUNCT
ftr-409	12	14	.	.	PUNCT
ftr-409	12	15	.	.	PUNCT
ftr-409	12	16	.	.	PUNCT
ftr-409	12	17	.	.	PUNCT
ftr-409	12	18	.	.	PUNCT
ftr-409	12	19	.	.	PUNCT
ftr-409	12	20	.	.	PUNCT
ftr-409	12	21	.	.	PUNCT
ftr-409	12	22	.	.	PUNCT
ftr-409	12	23	.	.	PUNCT
ftr-409	12	24	.	.	PUNCT
ftr-409	12	25	.	.	PUNCT
ftr-409	12	26	.	.	PUNCT
ftr-409	12	27	.	.	PUNCT
ftr-409	12	28	.	.	PUNCT
ftr-409	12	29	.	.	PUNCT
ftr-409	12	30	.	.	PUNCT
ftr-409	12	31	.	.	PUNCT
ftr-409	12	32	.	.	PUNCT
ftr-409	12	33	.	.	PUNCT
ftr-409	12	34	.	.	PUNCT
ftr-409	12	35	.	.	PUNCT
ftr-409	12	36	.	.	PUNCT
ftr-409	12	37	.	.	PUNCT
ftr-409	12	38	.	.	PUNCT
ftr-409	12	39	.	.	PUNCT
ftr-409	12	40	.	.	PUNCT
ftr-409	12	41	.	.	PUNCT
ftr-409	12	42	.	.	PUNCT
ftr-409	12	43	.	.	PUNCT
ftr-409	13	1	523	523	NUM
ftr-409	13	2	iii	iii	NOUN
ftr-409	13	3	.	.	PUNCT
ftr-409	14	1	how	how	SCONJ
ftr-409	14	2	the	the	DET
ftr-409	14	3	middle	middle	ADJ
ftr-409	14	4	class	class	NOUN
ftr-409	14	5	slipped	slip	VERB
ftr-409	14	6	through	through	ADP
ftr-409	14	7	the	the	DET
ftr-409	14	8	cracks	crack	NOUN
ftr-409	14	9	in	in	ADP
ftr-409	14	10	the	the	DET
ftr-409	14	11	two	two	NUM
ftr-409	14	12	percent	percent	NOUN
ftr-409	14	13	floor	floor	NOUN
ftr-409	14	14	.	.	PUNCT
ftr-409	14	15	.	.	PUNCT
ftr-409	14	16	.	.	PUNCT
ftr-409	15	1	.	.	PUNCT
ftr-409	15	2	.	.	PUNCT
ftr-409	16	1	.	.	PUNCT
ftr-409	16	2	.	.	PUNCT
ftr-409	17	1	.	.	PUNCT
ftr-409	17	2	.	.	PUNCT
ftr-409	18	1	.	.	PUNCT
ftr-409	18	2	.	.	PUNCT
ftr-409	19	1	.	.	PUNCT
ftr-409	19	2	.	.	PUNCT
ftr-409	20	1	.	.	PUNCT
ftr-409	20	2	.	.	PUNCT
ftr-409	21	1	.	.	PUNCT
ftr-409	21	2	.	.	PUNCT
ftr-409	22	1	.	.	PUNCT
ftr-409	22	2	.	.	PUNCT
ftr-409	23	1	.	.	PUNCT
ftr-409	23	2	.	.	PUNCT
ftr-409	24	1	.	.	PUNCT
ftr-409	24	2	.	.	PUNCT
ftr-409	25	1	.	.	PUNCT
ftr-409	25	2	.	.	PUNCT
ftr-409	26	1	.	.	PUNCT
ftr-409	26	2	.	.	PUNCT
ftr-409	27	1	.	.	PUNCT
ftr-409	27	2	.	.	PUNCT
ftr-409	28	1	.	.	PUNCT
ftr-409	28	2	.	.	PUNCT
ftr-409	29	1	.	.	PUNCT
ftr-409	29	2	.	.	PUNCT
ftr-409	30	1	.	.	PUNCT
ftr-409	30	2	.	.	PUNCT
ftr-409	31	1	.	.	PUNCT
ftr-409	31	2	.	.	PUNCT
ftr-409	32	1	.	.	PUNCT
ftr-409	33	1	.	.	PUNCT
ftr-409	34	1	526	526	NUM
ftr-409	34	2	a.	a.	NOUN
ftr-409	34	3	the	the	DET
ftr-409	34	4	two	two	NUM
ftr-409	34	5	percent	percent	NOUN
ftr-409	34	6	floor	floor	NOUN
ftr-409	34	7	on	on	ADP
ftr-409	34	8	miscellaneous	miscellaneous	ADJ
ftr-409	34	9	itemized	itemize	VERB
ftr-409	34	10	deductions	deduction	NOUN
ftr-409	34	11	.	.	PUNCT
ftr-409	34	12	.	.	PUNCT
ftr-409	34	13	.	.	PUNCT
ftr-409	34	14	.	.	PUNCT
ftr-409	34	15	.	.	PUNCT
ftr-409	34	16	.	.	PUNCT
ftr-409	34	17	.	.	PUNCT
ftr-409	34	18	.	.	PUNCT
ftr-409	34	19	.	.	PUNCT
ftr-409	34	20	.	.	PUNCT
ftr-409	34	21	.	.	PUNCT
ftr-409	34	22	.	.	PUNCT
ftr-409	34	23	.	.	PUNCT
ftr-409	34	24	.	.	PUNCT
ftr-409	34	25	.	.	PUNCT
ftr-409	34	26	.	.	PUNCT
ftr-409	34	27	.	.	PUNCT
ftr-409	34	28	.	.	PUNCT
ftr-409	34	29	.	.	PUNCT
ftr-409	34	30	.	.	PUNCT
ftr-409	34	31	.	.	PUNCT
ftr-409	34	32	.	.	PUNCT
ftr-409	34	33	.	.	PUNCT
ftr-409	34	34	.	.	PUNCT
ftr-409	34	35	.	.	PUNCT
ftr-409	34	36	.	.	PUNCT
ftr-409	34	37	.	.	PUNCT
ftr-409	34	38	.	.	PUNCT
ftr-409	34	39	.	.	PUNCT
ftr-409	34	40	.	.	PUNCT
ftr-409	34	41	.	.	PUNCT
ftr-409	34	42	.	.	PUNCT
ftr-409	34	43	.	.	PUNCT
ftr-409	34	44	.	.	PUNCT
ftr-409	34	45	.	.	PUNCT
ftr-409	35	1	526	526	NUM
ftr-409	35	2	1	1	NUM
ftr-409	35	3	.	.	PUNCT
ftr-409	36	1	the	the	DET
ftr-409	36	2	dilemma	dilemma	NOUN
ftr-409	36	3	about	about	ADP
ftr-409	36	4	trusts	trust	NOUN
ftr-409	36	5	.	.	PUNCT
ftr-409	36	6	.	.	PUNCT
ftr-409	36	7	.	.	PUNCT
ftr-409	36	8	.	.	PUNCT
ftr-409	36	9	.	.	PUNCT
ftr-409	36	10	.	.	PUNCT
ftr-409	36	11	.	.	PUNCT
ftr-409	36	12	.	.	PUNCT
ftr-409	36	13	.	.	PUNCT
ftr-409	36	14	.	.	PUNCT
ftr-409	36	15	.	.	PUNCT
ftr-409	36	16	.	.	PUNCT
ftr-409	36	17	.	.	PUNCT
ftr-409	36	18	.	.	PUNCT
ftr-409	36	19	.	.	PUNCT
ftr-409	36	20	.	.	PUNCT
ftr-409	36	21	.	.	PUNCT
ftr-409	36	22	.	.	PUNCT
ftr-409	36	23	.	.	PUNCT
ftr-409	36	24	.	.	PUNCT
ftr-409	36	25	.	.	PUNCT
ftr-409	37	1	529	529	NUM
ftr-409	37	2	2	2	NUM
ftr-409	37	3	.	.	PUNCT
ftr-409	38	1	the	the	DET
ftr-409	38	2	statutory	statutory	ADJ
ftr-409	38	3	resolution	resolution	NOUN
ftr-409	38	4	.	.	PUNCT
ftr-409	38	5	.	.	PUNCT
ftr-409	38	6	.	.	PUNCT
ftr-409	38	7	.	.	PUNCT
ftr-409	38	8	.	.	PUNCT
ftr-409	38	9	.	.	PUNCT
ftr-409	38	10	.	.	PUNCT
ftr-409	38	11	.	.	PUNCT
ftr-409	38	12	.	.	PUNCT
ftr-409	38	13	.	.	PUNCT
ftr-409	38	14	.	.	PUNCT
ftr-409	38	15	.	.	PUNCT
ftr-409	38	16	.	.	PUNCT
ftr-409	38	17	.	.	PUNCT
ftr-409	38	18	.	.	PUNCT
ftr-409	38	19	.	.	PUNCT
ftr-409	38	20	.	.	PUNCT
ftr-409	38	21	.	.	PUNCT
ftr-409	38	22	.	.	PUNCT
ftr-409	38	23	.	.	PUNCT
ftr-409	38	24	.	.	PUNCT
ftr-409	38	25	.	.	PUNCT
ftr-409	38	26	.	.	PUNCT
ftr-409	39	1	531	531	NUM
ftr-409	39	2	b.	b.	PROPN
ftr-409	39	3	judicial	judicial	ADJ
ftr-409	39	4	interpretations	interpretation	NOUN
ftr-409	39	5	.	.	PUNCT
ftr-409	39	6	.	.	PUNCT
ftr-409	39	7	.	.	PUNCT
ftr-409	39	8	.	.	PUNCT
ftr-409	39	9	.	.	PUNCT
ftr-409	39	10	.	.	PUNCT
ftr-409	39	11	.	.	PUNCT
ftr-409	39	12	.	.	PUNCT
ftr-409	39	13	.	.	PUNCT
ftr-409	39	14	.	.	PUNCT
ftr-409	39	15	.	.	PUNCT
ftr-409	39	16	.	.	PUNCT
ftr-409	39	17	.	.	PUNCT
ftr-409	39	18	.	.	PUNCT
ftr-409	39	19	.	.	PUNCT
ftr-409	39	20	.	.	PUNCT
ftr-409	39	21	.	.	PUNCT
ftr-409	39	22	.	.	PUNCT
ftr-409	39	23	.	.	PUNCT
ftr-409	39	24	.	.	PUNCT
ftr-409	39	25	.	.	PUNCT
ftr-409	39	26	.	.	PUNCT
ftr-409	39	27	.	.	PUNCT
ftr-409	39	28	.	.	PUNCT
ftr-409	39	29	.	.	PUNCT
ftr-409	39	30	.	.	PUNCT
ftr-409	39	31	.	.	PUNCT
ftr-409	39	32	.	.	PUNCT
ftr-409	39	33	.	.	PUNCT
ftr-409	39	34	.	.	PUNCT
ftr-409	40	1	532	532	NUM
ftr-409	40	2	1	1	NUM
ftr-409	40	3	.	.	PUNCT
ftr-409	41	1	the	the	DET
ftr-409	41	2	profit	profit	NOUN
ftr-409	41	3	-	-	PUNCT
ftr-409	41	4	maximizing	maximize	VERB
ftr-409	41	5	taxpayer	taxpayer	NOUN
ftr-409	41	6	v.	v.	ADP
ftr-409	41	7	the	the	DET
ftr-409	41	8	cost	cost	NOUN
ftr-409	41	9	-	-	PUNCT
ftr-409	41	10	averse	averse	ADJ
ftr-409	41	11	taxpayer	taxpayer	NOUN
ftr-409	41	12	.	.	PUNCT
ftr-409	41	13	.	.	PUNCT
ftr-409	41	14	.	.	PUNCT
ftr-409	41	15	.	.	PUNCT
ftr-409	41	16	.	.	PUNCT
ftr-409	41	17	.	.	PUNCT
ftr-409	41	18	.	.	PUNCT
ftr-409	41	19	.	.	PUNCT
ftr-409	41	20	.	.	PUNCT
ftr-409	41	21	.	.	PUNCT
ftr-409	41	22	.	.	PUNCT
ftr-409	41	23	.	.	PUNCT
ftr-409	41	24	.	.	PUNCT
ftr-409	41	25	.	.	PUNCT
ftr-409	41	26	.	.	PUNCT
ftr-409	41	27	.	.	PUNCT
ftr-409	41	28	.	.	PUNCT
ftr-409	41	29	.	.	PUNCT
ftr-409	41	30	.	.	PUNCT
ftr-409	41	31	.	.	PUNCT
ftr-409	41	32	.	.	PUNCT
ftr-409	41	33	.	.	PUNCT
ftr-409	41	34	.	.	PUNCT
ftr-409	41	35	.	.	PUNCT
ftr-409	41	36	.	.	PUNCT
ftr-409	41	37	.	.	PUNCT
ftr-409	41	38	.	.	PUNCT
ftr-409	41	39	.	.	PUNCT
ftr-409	41	40	.	.	PUNCT
ftr-409	41	41	.	.	PUNCT
ftr-409	41	42	.	.	PUNCT
ftr-409	41	43	.	.	PUNCT
ftr-409	41	44	.	.	PUNCT
ftr-409	41	45	.	.	PUNCT
ftr-409	41	46	.	.	PUNCT
ftr-409	41	47	.	.	PUNCT
ftr-409	42	1	.	.	PUNCT
ftr-409	43	1	533	533	NUM
ftr-409	43	2	2	2	NUM
ftr-409	43	3	.	.	X
ftr-409	43	4	incremental	incremental	ADJ
ftr-409	43	5	costs	cost	NOUN
ftr-409	43	6	v.	v.	ADP
ftr-409	43	7	categorical	categorical	ADJ
ftr-409	43	8	costs	cost	NOUN
ftr-409	43	9	.	.	PUNCT
ftr-409	43	10	.	.	PUNCT
ftr-409	43	11	.	.	PUNCT
ftr-409	43	12	.	.	PUNCT
ftr-409	43	13	.	.	PUNCT
ftr-409	43	14	.	.	PUNCT
ftr-409	43	15	.	.	PUNCT
ftr-409	43	16	.	.	PUNCT
ftr-409	43	17	.	.	PUNCT
ftr-409	43	18	.	.	PUNCT
ftr-409	44	1	.	.	PUNCT
ftr-409	45	1	537	537	NUM
ftr-409	45	2	3	3	NUM
ftr-409	45	3	.	.	PUNCT
ftr-409	46	1	the	the	DET
ftr-409	46	2	weight	weight	NOUN
ftr-409	46	3	of	of	ADP
ftr-409	46	4	authority	authority	NOUN
ftr-409	46	5	.	.	PUNCT
ftr-409	46	6	.	.	PUNCT
ftr-409	46	7	.	.	PUNCT
ftr-409	46	8	.	.	PUNCT
ftr-409	46	9	.	.	PUNCT
ftr-409	46	10	.	.	PUNCT
ftr-409	46	11	.	.	PUNCT
ftr-409	46	12	.	.	PUNCT
ftr-409	46	13	.	.	PUNCT
ftr-409	46	14	.	.	PUNCT
ftr-409	46	15	.	.	PUNCT
ftr-409	46	16	.	.	PUNCT
ftr-409	46	17	.	.	PUNCT
ftr-409	46	18	.	.	PUNCT
ftr-409	46	19	.	.	PUNCT
ftr-409	46	20	.	.	PUNCT
ftr-409	46	21	.	.	PUNCT
ftr-409	46	22	.	.	PUNCT
ftr-409	46	23	.	.	PUNCT
ftr-409	46	24	.	.	PUNCT
ftr-409	46	25	.	.	PUNCT
ftr-409	46	26	.	.	PUNCT
ftr-409	46	27	.	.	PUNCT
ftr-409	47	1	542	542	NUM
ftr-409	47	2	*	*	PUNCT
ftr-409	47	3	professor	professor	NOUN
ftr-409	47	4	of	of	ADP
ftr-409	47	5	law	law	NOUN
ftr-409	47	6	,	,	PUNCT
ftr-409	47	7	new	new	PROPN
ftr-409	47	8	york	york	PROPN
ftr-409	47	9	law	law	PROPN
ftr-409	47	10	school	school	NOUN
ftr-409	47	11	.	.	PUNCT
ftr-409	48	1	b.s	b.s	PROPN
ftr-409	48	2	.	.	PROPN
ftr-409	48	3	,	,	PUNCT
ftr-409	48	4	univ	univ	PROPN
ftr-409	48	5	.	.	PROPN
ftr-409	48	6	of	of	ADP
ftr-409	48	7	illinois	illinois	PROPN
ftr-409	48	8	,	,	PUNCT
ftr-409	48	9	j.d	j.d	PROPN
ftr-409	48	10	.	.	PROPN
ftr-409	48	11	,	,	PUNCT
ftr-409	48	12	northwestern	northwestern	PROPN
ftr-409	48	13	univ	univ	PROPN
ftr-409	48	14	.	.	PUNCT
ftr-409	49	1	school	school	NOUN
ftr-409	49	2	of	of	ADP
ftr-409	49	3	law	law	NOUN
ftr-409	49	4	;	;	PUNCT
ftr-409	49	5	ll.m	ll.m	X
ftr-409	49	6	.	.	PUNCT
ftr-409	49	7	,	,	PUNCT
ftr-409	49	8	new	new	PROPN
ftr-409	49	9	york	york	PROPN
ftr-409	49	10	university	university	PROPN
ftr-409	49	11	.	.	PUNCT
ftr-409	50	1	505	505	NUM
ftr-409	50	2	506	506	NUM
ftr-409	50	3	florida	florida	PROPN
ftr-409	50	4	tax	tax	NOUN
ftr-409	50	5	review	review	NOUN
ftr-409	50	6	[	[	X
ftr-409	50	7	vol.7:8	vol.7:8	NOUN
ftr-409	50	8	iv	iv	X
ftr-409	50	9	.	.	PUNCT
ftr-409	51	1	filling	fill	VERB
ftr-409	51	2	in	in	ADP
ftr-409	51	3	the	the	DET
ftr-409	51	4	cracks	crack	NOUN
ftr-409	51	5	in	in	ADP
ftr-409	51	6	the	the	DET
ftr-409	51	7	two	two	NUM
ftr-409	51	8	percent	percent	NOUN
ftr-409	51	9	floor	floor	NOUN
ftr-409	51	10	.	.	PUNCT
ftr-409	51	11	.	.	PUNCT
ftr-409	51	12	.	.	PUNCT
ftr-409	51	13	.	.	PUNCT
ftr-409	51	14	.	.	PUNCT
ftr-409	51	15	.	.	PUNCT
ftr-409	51	16	.	.	PUNCT
ftr-409	51	17	.	.	PUNCT
ftr-409	52	1	.	.	PUNCT
ftr-409	53	1	545	545	NUM
ftr-409	53	2	a.	a.	NOUN
ftr-409	53	3	statutory	statutory	ADJ
ftr-409	53	4	grounding	grounding	NOUN
ftr-409	53	5	of	of	ADP
ftr-409	53	6	the	the	DET
ftr-409	53	7	contextualized	contextualized	ADJ
ftr-409	53	8	interpretation	interpretation	NOUN
ftr-409	53	9	.	.	PUNCT
ftr-409	53	10	.	.	PUNCT
ftr-409	54	1	.	.	PUNCT
ftr-409	55	1	545	545	NUM
ftr-409	55	2	1	1	NUM
ftr-409	55	3	.	.	PUNCT
ftr-409	56	1	the	the	DET
ftr-409	56	2	reasonable	reasonable	ADJ
ftr-409	56	3	taxpayer	taxpayer	NOUN
ftr-409	56	4	standard	standard	NOUN
ftr-409	56	5	.	.	PUNCT
ftr-409	56	6	.	.	PUNCT
ftr-409	56	7	.	.	PUNCT
ftr-409	56	8	.	.	PUNCT
ftr-409	56	9	.	.	PUNCT
ftr-409	56	10	.	.	PUNCT
ftr-409	56	11	.	.	PUNCT
ftr-409	56	12	.	.	PUNCT
ftr-409	56	13	.	.	PUNCT
ftr-409	56	14	.	.	PUNCT
ftr-409	56	15	.	.	PUNCT
ftr-409	56	16	.	.	PUNCT
ftr-409	56	17	.	.	PUNCT
ftr-409	56	18	.	.	PUNCT
ftr-409	57	1	546	546	NUM
ftr-409	57	2	2	2	NUM
ftr-409	57	3	.	.	PUNCT
ftr-409	57	4	asset	asset	NOUN
ftr-409	57	5	use	use	NOUN
ftr-409	57	6	as	as	ADP
ftr-409	57	7	the	the	DET
ftr-409	57	8	determinative	determinative	ADJ
ftr-409	57	9	criterion	criterion	NOUN
ftr-409	57	10	.	.	PUNCT
ftr-409	57	11	.	.	PUNCT
ftr-409	57	12	.	.	PUNCT
ftr-409	57	13	.	.	PUNCT
ftr-409	57	14	.	.	PUNCT
ftr-409	57	15	.	.	PUNCT
ftr-409	57	16	.	.	PUNCT
ftr-409	57	17	.	.	PUNCT
ftr-409	57	18	.	.	PUNCT
ftr-409	57	19	.	.	PUNCT
ftr-409	58	1	547	547	NUM
ftr-409	58	2	3	3	NUM
ftr-409	58	3	.	.	X
ftr-409	58	4	accumulation	accumulation	NOUN
ftr-409	58	5	-	-	PUNCT
ftr-409	58	6	distribution	distribution	NOUN
ftr-409	58	7	distinction	distinction	NOUN
ftr-409	58	8	as	as	ADP
ftr-409	58	9	proxy	proxy	NOUN
ftr-409	58	10	for	for	ADP
ftr-409	58	11	asset	asset	NOUN
ftr-409	58	12	use	use	NOUN
ftr-409	58	13	.	.	PUNCT
ftr-409	58	14	.	.	PUNCT
ftr-409	58	15	.	.	PUNCT
ftr-409	58	16	.	.	PUNCT
ftr-409	58	17	.	.	PUNCT
ftr-409	58	18	.	.	PUNCT
ftr-409	58	19	.	.	PUNCT
ftr-409	58	20	.	.	PUNCT
ftr-409	58	21	.	.	PUNCT
ftr-409	58	22	.	.	PUNCT
ftr-409	58	23	.	.	PUNCT
ftr-409	58	24	.	.	PUNCT
ftr-409	58	25	.	.	PUNCT
ftr-409	58	26	.	.	PUNCT
ftr-409	58	27	.	.	PUNCT
ftr-409	58	28	.	.	PUNCT
ftr-409	58	29	.	.	PUNCT
ftr-409	58	30	.	.	PUNCT
ftr-409	58	31	.	.	PUNCT
ftr-409	58	32	.	.	PUNCT
ftr-409	58	33	.	.	PUNCT
ftr-409	58	34	.	.	PUNCT
ftr-409	58	35	.	.	PUNCT
ftr-409	58	36	.	.	PUNCT
ftr-409	58	37	.	.	PUNCT
ftr-409	58	38	.	.	PUNCT
ftr-409	58	39	.	.	PUNCT
ftr-409	58	40	.	.	PUNCT
ftr-409	58	41	.	.	PUNCT
ftr-409	58	42	.	.	PUNCT
ftr-409	58	43	.	.	PUNCT
ftr-409	58	44	.	.	PUNCT
ftr-409	58	45	.	.	PUNCT
ftr-409	59	1	.	.	PUNCT
ftr-409	60	1	550	550	NUM
ftr-409	60	2	b.	b.	NOUN
ftr-409	60	3	the	the	DET
ftr-409	60	4	argument	argument	NOUN
ftr-409	60	5	for	for	ADP
ftr-409	60	6	judicial	judicial	ADJ
ftr-409	60	7	adoption	adoption	NOUN
ftr-409	60	8	.	.	PUNCT
ftr-409	60	9	.	.	PUNCT
ftr-409	60	10	.	.	PUNCT
ftr-409	60	11	.	.	PUNCT
ftr-409	60	12	.	.	PUNCT
ftr-409	60	13	.	.	PUNCT
ftr-409	60	14	.	.	PUNCT
ftr-409	60	15	.	.	PUNCT
ftr-409	60	16	.	.	PUNCT
ftr-409	60	17	.	.	PUNCT
ftr-409	60	18	.	.	PUNCT
ftr-409	60	19	.	.	PUNCT
ftr-409	60	20	.	.	PUNCT
ftr-409	60	21	.	.	PUNCT
ftr-409	60	22	.	.	PUNCT
ftr-409	60	23	.	.	PUNCT
ftr-409	60	24	.	.	PUNCT
ftr-409	60	25	.	.	PUNCT
ftr-409	60	26	.	.	PUNCT
ftr-409	60	27	.	.	PUNCT
ftr-409	61	1	552	552	NUM
ftr-409	61	2	1	1	NUM
ftr-409	61	3	.	.	PUNCT
ftr-409	61	4	quantitative	quantitative	ADJ
ftr-409	61	5	analysis	analysis	NOUN
ftr-409	61	6	.	.	PUNCT
ftr-409	61	7	.	.	PUNCT
ftr-409	61	8	.	.	PUNCT
ftr-409	61	9	.	.	PUNCT
ftr-409	61	10	.	.	PUNCT
ftr-409	61	11	.	.	PUNCT
ftr-409	61	12	.	.	PUNCT
ftr-409	61	13	.	.	PUNCT
ftr-409	61	14	.	.	PUNCT
ftr-409	61	15	.	.	PUNCT
ftr-409	61	16	.	.	PUNCT
ftr-409	61	17	.	.	PUNCT
ftr-409	61	18	.	.	PUNCT
ftr-409	61	19	.	.	PUNCT
ftr-409	61	20	.	.	PUNCT
ftr-409	61	21	.	.	PUNCT
ftr-409	61	22	.	.	PUNCT
ftr-409	61	23	.	.	PUNCT
ftr-409	61	24	.	.	PUNCT
ftr-409	61	25	.	.	PUNCT
ftr-409	61	26	.	.	PUNCT
ftr-409	61	27	.	.	PUNCT
ftr-409	61	28	.	.	PUNCT
ftr-409	61	29	.	.	PUNCT
ftr-409	62	1	.	.	PUNCT
ftr-409	63	1	552	552	NUM
ftr-409	63	2	2	2	NUM
ftr-409	63	3	.	.	PUNCT
ftr-409	63	4	qualitative	qualitative	ADJ
ftr-409	63	5	analysis	analysis	NOUN
ftr-409	63	6	.	.	PUNCT
ftr-409	63	7	.	.	PUNCT
ftr-409	63	8	.	.	PUNCT
ftr-409	63	9	.	.	PUNCT
ftr-409	63	10	.	.	PUNCT
ftr-409	63	11	.	.	PUNCT
ftr-409	63	12	.	.	PUNCT
ftr-409	63	13	.	.	PUNCT
ftr-409	63	14	.	.	PUNCT
ftr-409	63	15	.	.	PUNCT
ftr-409	63	16	.	.	PUNCT
ftr-409	63	17	.	.	PUNCT
ftr-409	63	18	.	.	PUNCT
ftr-409	63	19	.	.	PUNCT
ftr-409	63	20	.	.	PUNCT
ftr-409	63	21	.	.	PUNCT
ftr-409	63	22	.	.	PUNCT
ftr-409	63	23	.	.	PUNCT
ftr-409	63	24	.	.	PUNCT
ftr-409	63	25	.	.	PUNCT
ftr-409	63	26	.	.	PUNCT
ftr-409	63	27	.	.	PUNCT
ftr-409	63	28	.	.	PUNCT
ftr-409	63	29	.	.	PUNCT
ftr-409	63	30	.	.	PUNCT
ftr-409	63	31	.	.	PUNCT
ftr-409	64	1	555	555	NUM
ftr-409	64	2	3	3	NUM
ftr-409	64	3	.	.	PUNCT
ftr-409	64	4	judicious	judicious	ADJ
ftr-409	64	5	allocation	allocation	NOUN
ftr-409	64	6	of	of	ADP
ftr-409	64	7	resources	resource	NOUN
ftr-409	64	8	.	.	PUNCT
ftr-409	64	9	.	.	PUNCT
ftr-409	64	10	.	.	PUNCT
ftr-409	64	11	.	.	PUNCT
ftr-409	64	12	.	.	PUNCT
ftr-409	64	13	.	.	PUNCT
ftr-409	64	14	.	.	PUNCT
ftr-409	64	15	.	.	PUNCT
ftr-409	64	16	.	.	PUNCT
ftr-409	64	17	.	.	PUNCT
ftr-409	64	18	.	.	PUNCT
ftr-409	64	19	.	.	PUNCT
ftr-409	64	20	.	.	PUNCT
ftr-409	64	21	.	.	PUNCT
ftr-409	65	1	.	.	PUNCT
ftr-409	66	1	559	559	NUM
ftr-409	66	2	v.	v.	ADP
ftr-409	66	3	conclusion	conclusion	NOUN
ftr-409	66	4	.	.	PUNCT
ftr-409	66	5	.	.	PUNCT
ftr-409	66	6	.	.	PUNCT
ftr-409	66	7	.	.	PUNCT
ftr-409	66	8	.	.	PUNCT
ftr-409	66	9	.	.	PUNCT
ftr-409	66	10	.	.	PUNCT
ftr-409	66	11	.	.	PUNCT
ftr-409	66	12	.	.	PUNCT
ftr-409	66	13	.	.	PUNCT
ftr-409	66	14	.	.	PUNCT
ftr-409	66	15	.	.	PUNCT
ftr-409	66	16	.	.	PUNCT
ftr-409	66	17	.	.	PUNCT
ftr-409	66	18	.	.	PUNCT
ftr-409	66	19	.	.	PUNCT
ftr-409	66	20	.	.	PUNCT
ftr-409	66	21	.	.	PUNCT
ftr-409	66	22	.	.	PUNCT
ftr-409	66	23	.	.	PUNCT
ftr-409	66	24	.	.	PUNCT
ftr-409	66	25	.	.	PUNCT
ftr-409	66	26	.	.	PUNCT
ftr-409	66	27	.	.	PUNCT
ftr-409	66	28	.	.	PUNCT
ftr-409	66	29	.	.	PUNCT
ftr-409	66	30	.	.	PUNCT
ftr-409	66	31	.	.	PUNCT
ftr-409	66	32	.	.	PUNCT
ftr-409	66	33	.	.	PUNCT
ftr-409	66	34	.	.	PUNCT
ftr-409	66	35	.	.	PUNCT
ftr-409	66	36	.	.	PUNCT
ftr-409	66	37	.	.	PUNCT
ftr-409	66	38	.	.	PUNCT
ftr-409	66	39	.	.	PUNCT
ftr-409	66	40	.	.	PUNCT
ftr-409	66	41	.	.	PUNCT
ftr-409	66	42	.	.	PUNCT
ftr-409	66	43	.	.	PUNCT
ftr-409	66	44	.	.	PUNCT
ftr-409	66	45	.	.	PUNCT
ftr-409	66	46	.	.	PUNCT
ftr-409	66	47	.	.	PUNCT
ftr-409	67	1	563	563	NUM
ftr-409	67	2	2006	2006	NUM
ftr-409	67	3	]	]	PUNCT
ftr-409	67	4	taxing	tax	VERB
ftr-409	67	5	middle	middle	ADJ
ftr-409	67	6	class	class	NOUN
ftr-409	67	7	trust(s	trust(s	PROPN
ftr-409	67	8	)	)	PUNCT
ftr-409	67	9	507	507	NUM
ftr-409	67	10	i.	i.	NOUN
ftr-409	67	11	introduction	introduction	NOUN
ftr-409	67	12	the	the	DET
ftr-409	67	13	internal	internal	PROPN
ftr-409	67	14	revenue	revenue	NOUN
ftr-409	67	15	code	code	NOUN
ftr-409	67	16	is	be	AUX
ftr-409	67	17	,	,	PUNCT
ftr-409	67	18	by	by	ADP
ftr-409	67	19	all	all	DET
ftr-409	67	20	accounts	account	NOUN
ftr-409	67	21	,	,	PUNCT
ftr-409	67	22	the	the	DET
ftr-409	67	23	inequitable	inequitable	ADJ
ftr-409	67	24	revenue1	revenue1	PROPN
ftr-409	67	25	code	code	PROPN
ftr-409	67	26	.	.	PUNCT
ftr-409	68	1	the	the	DET
ftr-409	68	2	middle	middle	ADJ
ftr-409	68	3	class	class	NOUN
ftr-409	68	4	bears	bear	VERB
ftr-409	68	5	a	a	DET
ftr-409	68	6	disproportionately	disproportionately	ADV
ftr-409	68	7	high	high	ADJ
ftr-409	68	8	percentage	percentage	NOUN
ftr-409	68	9	of	of	ADP
ftr-409	68	10	the2	the2	PROPN
ftr-409	68	11	overall	overall	ADJ
ftr-409	68	12	tax	tax	NOUN
ftr-409	68	13	burden	burden	NOUN
ftr-409	68	14	,	,	PUNCT
ftr-409	68	15	in	in	ADP
ftr-409	68	16	part	part	NOUN
ftr-409	68	17	,	,	PUNCT
ftr-409	68	18	because	because	SCONJ
ftr-409	68	19	complex	complex	ADJ
ftr-409	68	20	interactions	interaction	NOUN
ftr-409	68	21	of	of	ADP
ftr-409	68	22	various	various	ADJ
ftr-409	68	23	provisions	provision	NOUN
ftr-409	68	24	of	of	ADP
ftr-409	68	25	the	the	DET
ftr-409	68	26	code	code	NOUN
ftr-409	68	27	produce	produce	VERB
ftr-409	68	28	unintended	unintended	ADJ
ftr-409	68	29	results	result	NOUN
ftr-409	68	30	.	.	PUNCT
ftr-409	69	1	tax	tax	NOUN
ftr-409	69	2	simplification	simplification	NOUN
ftr-409	69	3	addresses	address	NOUN
ftr-409	69	4	this3	this3	X
ftr-409	69	5	aspect	aspect	NOUN
ftr-409	69	6	of	of	ADP
ftr-409	69	7	inequity	inequity	NOUN
ftr-409	69	8	,	,	PUNCT
ftr-409	69	9	and	and	CCONJ
ftr-409	69	10	so	so	ADV
ftr-409	69	11	it	it	PRON
ftr-409	69	12	is	be	AUX
ftr-409	69	13	a	a	DET
ftr-409	69	14	centerpiece	centerpiece	NOUN
ftr-409	69	15	of	of	ADP
ftr-409	69	16	tax	tax	NOUN
ftr-409	69	17	reform	reform	NOUN
ftr-409	69	18	.	.	PUNCT
ftr-409	70	1	simplification	simplification	NOUN
ftr-409	70	2	itself,4	itself,4	NOUN
ftr-409	70	3	1	1	NUM
ftr-409	70	4	.	.	PUNCT
ftr-409	71	1	in	in	ADP
ftr-409	71	2	this	this	DET
ftr-409	71	3	article	article	NOUN
ftr-409	71	4	,	,	PUNCT
ftr-409	71	5	the	the	DET
ftr-409	71	6	“	"	PUNCT
ftr-409	71	7	code	code	NOUN
ftr-409	71	8	,	,	PUNCT
ftr-409	71	9	”	"	PUNCT
ftr-409	71	10	unless	unless	SCONJ
ftr-409	71	11	otherwise	otherwise	ADV
ftr-409	71	12	specified	specify	VERB
ftr-409	71	13	,	,	PUNCT
ftr-409	71	14	refers	refer	VERB
ftr-409	71	15	to	to	ADP
ftr-409	71	16	the	the	DET
ftr-409	71	17	internal	internal	ADJ
ftr-409	71	18	revenue	revenue	NOUN
ftr-409	71	19	code	code	NOUN
ftr-409	71	20	of	of	ADP
ftr-409	71	21	1986	1986	NUM
ftr-409	71	22	,	,	PUNCT
ftr-409	71	23	as	as	SCONJ
ftr-409	71	24	amended	amend	VERB
ftr-409	71	25	.	.	PUNCT
ftr-409	72	1	2	2	X
ftr-409	72	2	.	.	X
ftr-409	72	3	public	public	ADJ
ftr-409	72	4	opinion	opinion	NOUN
ftr-409	72	5	about	about	ADP
ftr-409	72	6	tax	tax	NOUN
ftr-409	72	7	equity	equity	NOUN
ftr-409	72	8	has	have	AUX
ftr-409	72	9	changed	change	VERB
ftr-409	72	10	dramatically	dramatically	ADV
ftr-409	72	11	in	in	ADP
ftr-409	72	12	the	the	DET
ftr-409	72	13	past	past	ADJ
ftr-409	72	14	50	50	NUM
ftr-409	72	15	years	year	NOUN
ftr-409	72	16	.	.	PUNCT
ftr-409	73	1	see	see	VERB
ftr-409	73	2	,	,	PUNCT
ftr-409	73	3	michael	michael	PROPN
ftr-409	73	4	j.	j.	PROPN
ftr-409	73	5	graetz	graetz	PROPN
ftr-409	73	6	,	,	PUNCT
ftr-409	73	7	the	the	DET
ftr-409	73	8	u.s	u.s	PROPN
ftr-409	73	9	.	.	PROPN
ftr-409	73	10	income	income	NOUN
ftr-409	73	11	tax	tax	NOUN
ftr-409	73	12	:	:	PUNCT
ftr-409	73	13	what	what	PRON
ftr-409	73	14	it	it	PRON
ftr-409	73	15	is	be	AUX
ftr-409	73	16	,	,	PUNCT
ftr-409	73	17	how	how	SCONJ
ftr-409	73	18	it	it	PRON
ftr-409	73	19	got	get	VERB
ftr-409	73	20	that	that	DET
ftr-409	73	21	way	way	NOUN
ftr-409	73	22	,	,	PUNCT
ftr-409	73	23	and	and	CCONJ
ftr-409	73	24	where	where	SCONJ
ftr-409	73	25	we	we	PRON
ftr-409	73	26	go	go	VERB
ftr-409	73	27	from	from	ADP
ftr-409	73	28	here	here	ADV
ftr-409	73	29	3	3	NUM
ftr-409	73	30	-	-	SYM
ftr-409	73	31	4	4	NUM
ftr-409	73	32	(	(	PUNCT
ftr-409	73	33	w.	w.	PROPN
ftr-409	73	34	w.	w.	PROPN
ftr-409	73	35	norton	norton	PROPN
ftr-409	73	36	and	and	CCONJ
ftr-409	73	37	co.	co.	PROPN
ftr-409	73	38	)	)	PUNCT
ftr-409	73	39	(	(	PUNCT
ftr-409	73	40	1999	1999	NUM
ftr-409	73	41	)	)	PUNCT
ftr-409	73	42	(	(	PUNCT
ftr-409	73	43	from	from	ADP
ftr-409	73	44	the	the	DET
ftr-409	73	45	period	period	NOUN
ftr-409	73	46	following	follow	VERB
ftr-409	73	47	world	world	PROPN
ftr-409	73	48	war	war	PROPN
ftr-409	73	49	ii	ii	PROPN
ftr-409	73	50	until	until	SCONJ
ftr-409	73	51	1972	1972	NUM
ftr-409	73	52	americans	americans	PROPN
ftr-409	73	53	considered	consider	VERB
ftr-409	73	54	the	the	DET
ftr-409	73	55	income	income	NOUN
ftr-409	73	56	tax	tax	NOUN
ftr-409	73	57	to	to	PART
ftr-409	73	58	be	be	AUX
ftr-409	73	59	the	the	DET
ftr-409	73	60	fairest	fair	ADJ
ftr-409	73	61	tax	tax	NOUN
ftr-409	73	62	in	in	ADP
ftr-409	73	63	the	the	DET
ftr-409	73	64	nation	nation	NOUN
ftr-409	73	65	,	,	PUNCT
ftr-409	73	66	but	but	CCONJ
ftr-409	73	67	since	since	SCONJ
ftr-409	73	68	1980	1980	NUM
ftr-409	73	69	they	they	PRON
ftr-409	73	70	have	have	AUX
ftr-409	73	71	viewed	view	VERB
ftr-409	73	72	it	it	PRON
ftr-409	73	73	as	as	ADP
ftr-409	73	74	the	the	DET
ftr-409	73	75	least	least	ADJ
ftr-409	73	76	fair	fair	ADJ
ftr-409	73	77	)	)	PUNCT
ftr-409	73	78	.	.	PUNCT
ftr-409	74	1	part	part	NOUN
ftr-409	74	2	of	of	ADP
ftr-409	74	3	this	this	DET
ftr-409	74	4	change	change	NOUN
ftr-409	74	5	may	may	AUX
ftr-409	74	6	be	be	AUX
ftr-409	74	7	attributed	attribute	VERB
ftr-409	74	8	to	to	ADP
ftr-409	74	9	the	the	DET
ftr-409	74	10	popular	popular	ADJ
ftr-409	74	11	press	press	NOUN
ftr-409	74	12	,	,	PUNCT
ftr-409	74	13	which	which	PRON
ftr-409	74	14	has	have	AUX
ftr-409	74	15	increased	increase	VERB
ftr-409	74	16	public	public	ADJ
ftr-409	74	17	awareness	awareness	NOUN
ftr-409	74	18	of	of	ADP
ftr-409	74	19	tax	tax	NOUN
ftr-409	74	20	inequity	inequity	NOUN
ftr-409	74	21	.	.	PUNCT
ftr-409	75	1	see	see	VERB
ftr-409	75	2	,	,	PUNCT
ftr-409	75	3	e.g.	e.g.	ADV
ftr-409	75	4	,	,	PUNCT
ftr-409	75	5	david	david	PROPN
ftr-409	75	6	cay	cay	PROPN
ftr-409	75	7	johnston	johnston	PROPN
ftr-409	75	8	,	,	PUNCT
ftr-409	75	9	perfectly	perfectly	ADV
ftr-409	75	10	legal	legal	ADJ
ftr-409	75	11	:	:	PUNCT
ftr-409	75	12	the	the	DET
ftr-409	75	13	covert	covert	ADJ
ftr-409	75	14	campaign	campaign	NOUN
ftr-409	75	15	to	to	PART
ftr-409	75	16	rig	rig	VERB
ftr-409	75	17	our	our	PRON
ftr-409	75	18	tax	tax	NOUN
ftr-409	75	19	system	system	NOUN
ftr-409	75	20	to	to	PART
ftr-409	75	21	benefit	benefit	VERB
ftr-409	75	22	the	the	DET
ftr-409	75	23	super	super	ADV
ftr-409	75	24	rich	rich	ADJ
ftr-409	75	25	–	–	PUNCT
ftr-409	75	26	and	and	CCONJ
ftr-409	75	27	cheat	cheat	VERB
ftr-409	75	28	everyone	everyone	PRON
ftr-409	75	29	else	else	ADV
ftr-409	75	30	11	11	NUM
ftr-409	75	31	(	(	PUNCT
ftr-409	75	32	portfolio	portfolio	NOUN
ftr-409	75	33	)	)	PUNCT
ftr-409	75	34	(	(	PUNCT
ftr-409	75	35	2003	2003	NUM
ftr-409	75	36	)	)	PUNCT
ftr-409	75	37	(	(	PUNCT
ftr-409	75	38	citing	cite	VERB
ftr-409	75	39	studies	study	NOUN
ftr-409	75	40	at	at	ADP
ftr-409	75	41	www.taxpolicycenter.org	www.taxpolicycenter.org	PROPN
ftr-409	75	42	):	):	PUNCT
ftr-409	75	43	.	.	PUNCT
ftr-409	75	44	.	.	PUNCT
ftr-409	75	45	.	.	PUNCT
ftr-409	76	1	[	[	X
ftr-409	76	2	w]hen	w]hen	NOUN
ftr-409	76	3	all	all	DET
ftr-409	76	4	federal	federal	ADJ
ftr-409	76	5	taxes	taxis	NOUN
ftr-409	76	6	are	be	AUX
ftr-409	76	7	considered	consider	VERB
ftr-409	76	8	–	–	PUNCT
ftr-409	76	9	from	from	ADP
ftr-409	76	10	those	those	PRON
ftr-409	76	11	on	on	ADP
ftr-409	76	12	gasoline	gasoline	NOUN
ftr-409	76	13	and	and	CCONJ
ftr-409	76	14	beer	beer	NOUN
ftr-409	76	15	to	to	ADP
ftr-409	76	16	social	social	ADJ
ftr-409	76	17	security	security	NOUN
ftr-409	76	18	taxes	taxis	NOUN
ftr-409	76	19	as	as	ADV
ftr-409	76	20	well	well	ADV
ftr-409	76	21	as	as	ADP
ftr-409	76	22	income	income	NOUN
ftr-409	76	23	and	and	CCONJ
ftr-409	76	24	estates	estate	NOUN
ftr-409	76	25	taxes	taxis	NOUN
ftr-409	76	26	–	–	PUNCT
ftr-409	76	27	the	the	DET
ftr-409	76	28	top	top	ADJ
ftr-409	76	29	1	1	NUM
ftr-409	76	30	%	%	NOUN
ftr-409	76	31	’s	’s	PART
ftr-409	76	32	share	share	NOUN
ftr-409	77	1	[	[	X
ftr-409	77	2	of	of	ADP
ftr-409	77	3	taxes	taxis	NOUN
ftr-409	77	4	]	]	PUNCT
ftr-409	77	5	drops	drop	VERB
ftr-409	77	6	to	to	ADP
ftr-409	77	7	about	about	ADP
ftr-409	77	8	a	a	DET
ftr-409	77	9	fourth	fourth	ADJ
ftr-409	77	10	of	of	ADP
ftr-409	77	11	the	the	DET
ftr-409	77	12	total	total	ADJ
ftr-409	77	13	tax	tax	NOUN
ftr-409	77	14	bill	bill	NOUN
ftr-409	77	15	.	.	PUNCT
ftr-409	78	1	that	that	PRON
ftr-409	78	2	is	be	AUX
ftr-409	78	3	not	not	PART
ftr-409	78	4	much	much	ADV
ftr-409	78	5	more	more	ADJ
ftr-409	78	6	than	than	ADP
ftr-409	78	7	their	their	PRON
ftr-409	78	8	share	share	NOUN
ftr-409	78	9	of	of	ADP
ftr-409	78	10	reported	report	VERB
ftr-409	78	11	income	income	NOUN
ftr-409	78	12	.	.	PUNCT
ftr-409	79	1	if	if	SCONJ
ftr-409	79	2	you	you	PRON
ftr-409	79	3	tally	tally	VERB
ftr-409	79	4	up	up	ADP
ftr-409	79	5	the	the	DET
ftr-409	79	6	economic	economic	ADJ
ftr-409	79	7	benefits	benefit	NOUN
ftr-409	79	8	to	to	ADP
ftr-409	79	9	the	the	DET
ftr-409	79	10	top	top	ADJ
ftr-409	79	11	1	1	NUM
ftr-409	79	12	%	%	NOUN
ftr-409	79	13	that	that	PRON
ftr-409	79	14	do	do	AUX
ftr-409	79	15	not	not	PART
ftr-409	79	16	show	show	VERB
ftr-409	79	17	up	up	ADP
ftr-409	79	18	in	in	ADP
ftr-409	79	19	income	income	NOUN
ftr-409	79	20	statistics	statistic	NOUN
ftr-409	79	21	–	–	PUNCT
ftr-409	79	22	for	for	ADP
ftr-409	79	23	reasons	reason	NOUN
ftr-409	79	24	of	of	ADP
ftr-409	79	25	written	write	VERB
ftr-409	79	26	law	law	NOUN
ftr-409	79	27	and	and	CCONJ
ftr-409	79	28	because	because	SCONJ
ftr-409	79	29	of	of	ADP
ftr-409	79	30	tax	tax	NOUN
ftr-409	79	31	tricks	trick	NOUN
ftr-409	79	32	of	of	ADP
ftr-409	79	33	lawyers	lawyer	NOUN
ftr-409	79	34	.	.	PUNCT
ftr-409	79	35	.	.	PUNCT
ftr-409	80	1	.	.	PUNCT
ftr-409	81	1	–	–	PUNCT
ftr-409	81	2	then	then	ADV
ftr-409	81	3	the	the	DET
ftr-409	81	4	richest	rich	ADJ
ftr-409	81	5	1	1	NUM
ftr-409	81	6	%	%	NOUN
ftr-409	81	7	are	be	AUX
ftr-409	81	8	taxed	tax	VERB
ftr-409	81	9	more	more	ADV
ftr-409	81	10	lightly	lightly	ADV
ftr-409	81	11	than	than	ADP
ftr-409	81	12	the	the	DET
ftr-409	81	13	middle	middle	ADJ
ftr-409	81	14	class	class	NOUN
ftr-409	81	15	.	.	PUNCT
ftr-409	82	1	the	the	DET
ftr-409	82	2	same	same	ADJ
ftr-409	82	3	data	datum	NOUN
ftr-409	82	4	show	show	VERB
ftr-409	82	5	that	that	SCONJ
ftr-409	82	6	the	the	DET
ftr-409	82	7	poor	poor	ADJ
ftr-409	82	8	are	be	AUX
ftr-409	82	9	taxed	tax	VERB
ftr-409	82	10	almost	almost	ADV
ftr-409	82	11	as	as	ADV
ftr-409	82	12	heavily	heavily	ADV
ftr-409	82	13	as	as	SCONJ
ftr-409	82	14	the	the	DET
ftr-409	82	15	rich	rich	ADJ
ftr-409	82	16	are	be	AUX
ftr-409	82	17	–	–	PUNCT
ftr-409	82	18	and	and	CCONJ
ftr-409	82	19	even	even	ADV
ftr-409	82	20	more	more	ADV
ftr-409	82	21	heavily	heavily	ADV
ftr-409	82	22	than	than	ADP
ftr-409	82	23	the	the	DET
ftr-409	82	24	super	super	ADV
ftr-409	82	25	rich	rich	ADJ
ftr-409	82	26	.	.	PUNCT
ftr-409	83	1	another	another	DET
ftr-409	83	2	factor	factor	NOUN
ftr-409	83	3	that	that	PRON
ftr-409	83	4	may	may	AUX
ftr-409	83	5	have	have	AUX
ftr-409	83	6	contributed	contribute	VERB
ftr-409	83	7	to	to	ADP
ftr-409	83	8	this	this	DET
ftr-409	83	9	change	change	NOUN
ftr-409	83	10	is	be	AUX
ftr-409	83	11	the	the	DET
ftr-409	83	12	increasing	increase	VERB
ftr-409	83	13	disparity	disparity	NOUN
ftr-409	83	14	in	in	ADP
ftr-409	83	15	income	income	NOUN
ftr-409	83	16	among	among	ADP
ftr-409	83	17	americans	americans	PROPN
ftr-409	83	18	,	,	PUNCT
ftr-409	83	19	see	see	VERB
ftr-409	83	20	,	,	PUNCT
ftr-409	83	21	e.g.	e.g.	ADV
ftr-409	83	22	,	,	PUNCT
ftr-409	83	23	isaac	isaac	PROPN
ftr-409	83	24	shapiro	shapiro	PROPN
ftr-409	83	25	,	,	PUNCT
ftr-409	83	26	new	new	ADJ
ftr-409	83	27	irs	irs	PROPN
ftr-409	83	28	data	datum	NOUN
ftr-409	83	29	indicate	indicate	VERB
ftr-409	83	30	rising	rise	VERB
ftr-409	83	31	income	income	NOUN
ftr-409	83	32	inequality	inequality	NOUN
ftr-409	83	33	,	,	PUNCT
ftr-409	83	34	200	200	NUM
ftr-409	83	35	tax	tax	NOUN
ftr-409	83	36	notes	note	NOUN
ftr-409	83	37	18	18	NUM
ftr-409	83	38	(	(	PUNCT
ftr-409	83	39	oct	oct	PROPN
ftr-409	83	40	.	.	PROPN
ftr-409	83	41	17	17	NUM
ftr-409	83	42	,	,	PUNCT
ftr-409	83	43	2005	2005	NUM
ftr-409	83	44	)	)	PUNCT
ftr-409	83	45	,	,	PUNCT
ftr-409	83	46	and	and	CCONJ
ftr-409	83	47	the	the	DET
ftr-409	83	48	forthright	forthright	ADJ
ftr-409	83	49	acknowledgment	acknowledgment	NOUN
ftr-409	83	50	by	by	ADP
ftr-409	83	51	government	government	NOUN
ftr-409	83	52	agencies	agency	NOUN
ftr-409	83	53	of	of	ADP
ftr-409	83	54	tax	tax	NOUN
ftr-409	83	55	improprieties	impropriety	NOUN
ftr-409	83	56	.	.	PUNCT
ftr-409	84	1	see	see	VERB
ftr-409	84	2	,	,	PUNCT
ftr-409	84	3	e.g.	e.g.	ADV
ftr-409	84	4	,	,	PUNCT
ftr-409	84	5	financial	financial	ADJ
ftr-409	84	6	management	management	NOUN
ftr-409	84	7	:	:	PUNCT
ftr-409	84	8	thousands	thousand	NOUN
ftr-409	84	9	of	of	ADP
ftr-409	84	10	civil	civil	ADJ
ftr-409	84	11	agency	agency	NOUN
ftr-409	84	12	contractors	contractor	NOUN
ftr-409	84	13	abuse	abuse	VERB
ftr-409	84	14	the	the	DET
ftr-409	84	15	federal	federal	ADJ
ftr-409	84	16	tax	tax	NOUN
ftr-409	84	17	systems	system	NOUN
ftr-409	84	18	with	with	ADP
ftr-409	84	19	little	little	ADJ
ftr-409	84	20	consequence	consequence	NOUN
ftr-409	84	21	,	,	PUNCT
ftr-409	84	22	gao-05	gao-05	PROPN
ftr-409	84	23	-	-	PROPN
ftr-409	84	24	637	637	NUM
ftr-409	84	25	(	(	PUNCT
ftr-409	84	26	jun	jun	PROPN
ftr-409	84	27	.	.	PROPN
ftr-409	84	28	16	16	NUM
ftr-409	84	29	,	,	PUNCT
ftr-409	84	30	2005	2005	NUM
ftr-409	84	31	)	)	PUNCT
ftr-409	84	32	,	,	PUNCT
ftr-409	84	33	at	at	ADP
ftr-409	84	34	www.gao.gov	www.gao.gov	PROPN
ftr-409	84	35	.	.	PUNCT
ftr-409	85	1	(	(	PUNCT
ftr-409	85	2	last	last	ADV
ftr-409	85	3	visited	visit	VERB
ftr-409	85	4	july	july	PROPN
ftr-409	85	5	6	6	NUM
ftr-409	85	6	,	,	PUNCT
ftr-409	85	7	2006	2006	NUM
ftr-409	85	8	)	)	PUNCT
ftr-409	85	9	.	.	PUNCT
ftr-409	86	1	3	3	X
ftr-409	86	2	.	.	X
ftr-409	86	3	see	see	VERB
ftr-409	86	4	,	,	PUNCT
ftr-409	86	5	e.g.	e.g.	ADV
ftr-409	86	6	,	,	PUNCT
ftr-409	86	7	robert	robert	PROPN
ftr-409	86	8	w.	w.	PROPN
ftr-409	86	9	wood	wood	PROPN
ftr-409	86	10	,	,	PUNCT
ftr-409	86	11	will	will	AUX
ftr-409	86	12	the	the	DET
ftr-409	86	13	irs	irs	PROPN
ftr-409	86	14	pursue	pursue	VERB
ftr-409	86	15	attorney	attorney	NOUN
ftr-409	86	16	fees	fee	NOUN
ftr-409	86	17	post	post	NOUN
ftr-409	86	18	-	-	NOUN
ftr-409	86	19	banks	bank	NOUN
ftr-409	86	20	?	?	PUNCT
ftr-409	86	21	,	,	PUNCT
ftr-409	86	22	108	108	NUM
ftr-409	86	23	tax	tax	NOUN
ftr-409	86	24	notes	note	NOUN
ftr-409	86	25	today	today	NOUN
ftr-409	86	26	133	133	NUM
ftr-409	86	27	-	-	SYM
ftr-409	86	28	36	36	NUM
ftr-409	86	29	(	(	PUNCT
ftr-409	86	30	jul	jul	PROPN
ftr-409	86	31	.	.	PROPN
ftr-409	86	32	11	11	NUM
ftr-409	86	33	,	,	PUNCT
ftr-409	86	34	2005	2005	NUM
ftr-409	86	35	)	)	PUNCT
ftr-409	86	36	(	(	PUNCT
ftr-409	86	37	discussing	discuss	VERB
ftr-409	86	38	complexities	complexity	NOUN
ftr-409	86	39	involved	involve	VERB
ftr-409	86	40	in	in	ADP
ftr-409	86	41	determining	determine	VERB
ftr-409	86	42	whether	whether	SCONJ
ftr-409	86	43	contingent	contingent	ADJ
ftr-409	86	44	attorneys	attorney	NOUN
ftr-409	86	45	’	'	PUNCT
ftr-409	86	46	fees	fee	NOUN
ftr-409	86	47	are	be	AUX
ftr-409	86	48	includible	includible	ADJ
ftr-409	86	49	in	in	ADP
ftr-409	86	50	the	the	DET
ftr-409	86	51	successful	successful	ADJ
ftr-409	86	52	plaintiff	plaintiff	NOUN
ftr-409	86	53	’s	’s	PART
ftr-409	86	54	gross	gross	ADJ
ftr-409	86	55	income	income	NOUN
ftr-409	86	56	that	that	PRON
ftr-409	86	57	remain	remain	VERB
ftr-409	86	58	after	after	SCONJ
ftr-409	86	59	the	the	DET
ftr-409	86	60	supreme	supreme	PROPN
ftr-409	86	61	court	court	PROPN
ftr-409	86	62	addressed	address	VERB
ftr-409	86	63	the	the	DET
ftr-409	86	64	issue	issue	NOUN
ftr-409	86	65	)	)	PUNCT
ftr-409	86	66	.	.	PUNCT
ftr-409	87	1	see	see	VERB
ftr-409	87	2	generally	generally	ADV
ftr-409	87	3	,	,	PUNCT
ftr-409	87	4	kathryn	kathryn	PROPN
ftr-409	87	5	j.	j.	PROPN
ftr-409	87	6	ball	ball	PROPN
ftr-409	87	7	,	,	PUNCT
ftr-409	87	8	comment	comment	NOUN
ftr-409	87	9	,	,	PUNCT
ftr-409	87	10	horizontal	horizontal	ADJ
ftr-409	87	11	equity	equity	NOUN
ftr-409	87	12	and	and	CCONJ
ftr-409	87	13	the	the	DET
ftr-409	87	14	tax	tax	NOUN
ftr-409	87	15	consequences	consequence	NOUN
ftr-409	87	16	of	of	ADP
ftr-409	87	17	attorney	attorney	NOUN
ftr-409	87	18	-	-	PUNCT
ftr-409	87	19	client	client	NOUN
ftr-409	87	20	fee	fee	NOUN
ftr-409	87	21	agreements	agreement	NOUN
ftr-409	87	22	,	,	PUNCT
ftr-409	87	23	74	74	NUM
ftr-409	87	24	temp	temp	NOUN
ftr-409	87	25	.	.	PUNCT
ftr-409	88	1	l.	l.	PROPN
ftr-409	88	2	rev	rev	PROPN
ftr-409	88	3	.	.	PROPN
ftr-409	88	4	387	387	NUM
ftr-409	88	5	(	(	PUNCT
ftr-409	88	6	2001	2001	NUM
ftr-409	88	7	)	)	PUNCT
ftr-409	88	8	.	.	PUNCT
ftr-409	89	1	4	4	X
ftr-409	89	2	.	.	X
ftr-409	89	3	president	president	PROPN
ftr-409	89	4	bush	bush	PROPN
ftr-409	89	5	appointed	appoint	VERB
ftr-409	89	6	an	an	DET
ftr-409	89	7	advisory	advisory	ADJ
ftr-409	89	8	panel	panel	NOUN
ftr-409	89	9	to	to	PART
ftr-409	89	10	study	study	VERB
ftr-409	89	11	tax	tax	NOUN
ftr-409	89	12	reform	reform	NOUN
ftr-409	89	13	alternatives	alternative	NOUN
ftr-409	89	14	,	,	PUNCT
ftr-409	89	15	which	which	PRON
ftr-409	89	16	issued	issue	VERB
ftr-409	89	17	a	a	DET
ftr-409	89	18	set	set	NOUN
ftr-409	89	19	of	of	ADP
ftr-409	89	20	far	far	ADV
ftr-409	89	21	-	-	PUNCT
ftr-409	89	22	reaching	reach	VERB
ftr-409	89	23	tax	tax	NOUN
ftr-409	89	24	reform	reform	NOUN
ftr-409	89	25	proposals	proposal	NOUN
ftr-409	89	26	.	.	PUNCT
ftr-409	90	1	report	report	NOUN
ftr-409	90	2	of	of	ADP
ftr-409	90	3	the	the	DET
ftr-409	90	4	president	president	NOUN
ftr-409	90	5	’s	’s	PART
ftr-409	90	6	advisory	advisory	ADJ
ftr-409	90	7	panel	panel	NOUN
ftr-409	90	8	on	on	ADP
ftr-409	90	9	federal	federal	ADJ
ftr-409	90	10	tax	tax	NOUN
ftr-409	90	11	reform	reform	NOUN
ftr-409	90	12	,	,	PUNCT
ftr-409	90	13	simple	simple	ADJ
ftr-409	90	14	,	,	PUNCT
ftr-409	90	15	fair	fair	ADJ
ftr-409	90	16	and	and	CCONJ
ftr-409	90	17	pro	pro	ADJ
ftr-409	90	18	-	-	ADJ
ftr-409	90	19	growth	growth	ADJ
ftr-409	90	20	:	:	PUNCT
ftr-409	90	21	proposals	proposal	NOUN
ftr-409	90	22	to	to	PART
ftr-409	90	23	fix	fix	VERB
ftr-409	90	24	508	508	NUM
ftr-409	90	25	florida	florida	PROPN
ftr-409	90	26	tax	tax	NOUN
ftr-409	90	27	review	review	NOUN
ftr-409	90	28	[	[	X
ftr-409	90	29	vol.7:8	vol.7:8	NOUN
ftr-409	90	30	however	however	ADV
ftr-409	90	31	,	,	PUNCT
ftr-409	90	32	can	can	AUX
ftr-409	90	33	produce	produce	VERB
ftr-409	90	34	unintended	unintended	ADJ
ftr-409	90	35	complexity	complexity	NOUN
ftr-409	90	36	and	and	CCONJ
ftr-409	90	37	exacerbate	exacerbate	VERB
ftr-409	90	38	inequity	inequity	NOUN
ftr-409	90	39	if	if	SCONJ
ftr-409	90	40	the	the	DET
ftr-409	90	41	drafting	drafting	NOUN
ftr-409	90	42	and	and	CCONJ
ftr-409	90	43	interpretation	interpretation	NOUN
ftr-409	90	44	of	of	ADP
ftr-409	90	45	the	the	DET
ftr-409	90	46	simplification	simplification	NOUN
ftr-409	90	47	provisions	provision	NOUN
ftr-409	90	48	are	be	AUX
ftr-409	90	49	removed	remove	VERB
ftr-409	90	50	from	from	ADP
ftr-409	90	51	the	the	DET
ftr-409	90	52	realities	reality	NOUN
ftr-409	90	53	to	to	PART
ftr-409	90	54	which	which	PRON
ftr-409	90	55	they	they	PRON
ftr-409	90	56	will	will	AUX
ftr-409	90	57	apply	apply	VERB
ftr-409	90	58	.	.	PUNCT
ftr-409	91	1	a	a	DET
ftr-409	91	2	prime	prime	ADJ
ftr-409	91	3	example	example	NOUN
ftr-409	91	4	of	of	ADP
ftr-409	91	5	unintended	unintended	ADJ
ftr-409	91	6	inequity	inequity	NOUN
ftr-409	91	7	brought	bring	VERB
ftr-409	91	8	about	about	ADP
ftr-409	91	9	by	by	ADP
ftr-409	91	10	tax	tax	NOUN
ftr-409	91	11	simplification	simplification	NOUN
ftr-409	91	12	is	be	AUX
ftr-409	91	13	section	section	NOUN
ftr-409	91	14	67(e	67(e	NUM
ftr-409	91	15	)	)	PUNCT
ftr-409	91	16	.	.	PUNCT
ftr-409	92	1	section	section	NOUN
ftr-409	92	2	67	67	NUM
ftr-409	92	3	denies	deny	VERB
ftr-409	92	4	individuals	individual	NOUN
ftr-409	92	5	a	a	DET
ftr-409	92	6	deduction	deduction	NOUN
ftr-409	92	7	for5	for5	NOUN
ftr-409	92	8	specified	specify	VERB
ftr-409	92	9	expenditures	expenditure	NOUN
ftr-409	92	10	(	(	PUNCT
ftr-409	92	11	labeled	label	VERB
ftr-409	92	12	“	"	PUNCT
ftr-409	92	13	miscellaneous	miscellaneous	ADJ
ftr-409	92	14	itemized	itemize	VERB
ftr-409	92	15	deductions	deduction	NOUN
ftr-409	92	16	”	"	PUNCT
ftr-409	92	17	)	)	PUNCT
ftr-409	92	18	except	except	SCONJ
ftr-409	92	19	to	to	ADP
ftr-409	92	20	the	the	DET
ftr-409	92	21	extent	extent	NOUN
ftr-409	92	22	that	that	SCONJ
ftr-409	92	23	they	they	PRON
ftr-409	92	24	exceed	exceed	VERB
ftr-409	92	25	2	2	NUM
ftr-409	92	26	%	%	NOUN
ftr-409	92	27	of	of	ADP
ftr-409	92	28	that	that	DET
ftr-409	92	29	individual	individual	PROPN
ftr-409	92	30	’s	’s	PART
ftr-409	92	31	adjusted	adjust	VERB
ftr-409	92	32	gross	gross	ADJ
ftr-409	92	33	income.6	income.6	NOUN
ftr-409	92	34	section	section	NOUN
ftr-409	92	35	67(e	67(e	NUM
ftr-409	92	36	)	)	PUNCT
ftr-409	92	37	extends	extend	VERB
ftr-409	92	38	this	this	DET
ftr-409	92	39	“	"	PUNCT
ftr-409	92	40	deduction	deduction	NOUN
ftr-409	92	41	reduction	reduction	NOUN
ftr-409	92	42	”	"	PUNCT
ftr-409	92	43	to	to	ADP
ftr-409	92	44	trusts	trust	NOUN
ftr-409	92	45	except	except	SCONJ
ftr-409	92	46	for	for	ADP
ftr-409	92	47	expenditures	expenditure	NOUN
ftr-409	93	1	that	that	SCONJ
ftr-409	94	1	“	"	PUNCT
ftr-409	94	2	.	.	PUNCT
ftr-409	94	3	.	.	PUNCT
ftr-409	94	4	.	.	PUNCT
ftr-409	95	1	would	would	AUX
ftr-409	95	2	not	not	PART
ftr-409	95	3	have	have	AUX
ftr-409	95	4	been	be	AUX
ftr-409	95	5	incurred	incur	VERB
ftr-409	95	6	if	if	SCONJ
ftr-409	95	7	the	the	DET
ftr-409	95	8	property	property	NOUN
ftr-409	95	9	were	be	AUX
ftr-409	95	10	not	not	PART
ftr-409	95	11	held	hold	VERB
ftr-409	95	12	in	in	ADP
ftr-409	95	13	[	[	X
ftr-409	95	14	trust	trust	NOUN
ftr-409	95	15	]	]	X
ftr-409	95	16	.	.	PUNCT
ftr-409	95	17	”	"	PUNCT
ftr-409	96	1	the	the	DET
ftr-409	96	2	purpose	purpose	NOUN
ftr-409	96	3	of	of	ADP
ftr-409	96	4	section	section	NOUN
ftr-409	96	5	67(e	67(e	NUM
ftr-409	96	6	)	)	PUNCT
ftr-409	96	7	,	,	PUNCT
ftr-409	96	8	as	as	SCONJ
ftr-409	96	9	its	its	PRON
ftr-409	96	10	language	language	NOUN
ftr-409	96	11	suggests	suggest	VERB
ftr-409	96	12	,	,	PUNCT
ftr-409	96	13	was	be	AUX
ftr-409	96	14	to7	to7	NOUN
ftr-409	96	15	assure	assure	NOUN
ftr-409	96	16	that	that	SCONJ
ftr-409	96	17	section	section	NOUN
ftr-409	96	18	67	67	NUM
ftr-409	96	19	’s	’s	PART
ftr-409	96	20	“	"	PUNCT
ftr-409	96	21	deduction	deduction	NOUN
ftr-409	96	22	reduction	reduction	NOUN
ftr-409	96	23	”	"	PUNCT
ftr-409	96	24	could	could	AUX
ftr-409	96	25	not	not	PART
ftr-409	96	26	be	be	AUX
ftr-409	96	27	circumvented	circumvent	VERB
ftr-409	96	28	by	by	ADP
ftr-409	96	29	placing	place	VERB
ftr-409	96	30	income	income	NOUN
ftr-409	96	31	producing	produce	VERB
ftr-409	96	32	assets	asset	NOUN
ftr-409	96	33	in	in	ADP
ftr-409	96	34	trust	trust	NOUN
ftr-409	96	35	.	.	PUNCT
ftr-409	97	1	yet	yet	CCONJ
ftr-409	97	2	section	section	NOUN
ftr-409	97	3	67(e	67(e	NUM
ftr-409	97	4	)	)	PUNCT
ftr-409	97	5	,	,	PUNCT
ftr-409	97	6	as	as	SCONJ
ftr-409	97	7	it	it	PRON
ftr-409	97	8	is	be	AUX
ftr-409	97	9	presently	presently	ADV
ftr-409	97	10	interpreted	interpret	VERB
ftr-409	97	11	,	,	PUNCT
ftr-409	97	12	affords	afford	VERB
ftr-409	97	13	a	a	DET
ftr-409	97	14	tax	tax	NOUN
ftr-409	97	15	advantage	advantage	NOUN
ftr-409	97	16	to	to	ADP
ftr-409	97	17	trusts	trust	NOUN
ftr-409	97	18	established	establish	VERB
ftr-409	97	19	by	by	ADP
ftr-409	97	20	taxpayers	taxpayer	NOUN
ftr-409	97	21	wealthy	wealthy	ADJ
ftr-409	97	22	enough	enough	ADV
ftr-409	97	23	to	to	PART
ftr-409	97	24	accumulate	accumulate	VERB
ftr-409	97	25	income	income	NOUN
ftr-409	97	26	for	for	ADP
ftr-409	97	27	future	future	ADJ
ftr-409	97	28	generations	generation	NOUN
ftr-409	97	29	and	and	CCONJ
ftr-409	97	30	at	at	ADP
ftr-409	97	31	the	the	DET
ftr-409	97	32	same	same	ADJ
ftr-409	97	33	time	time	NOUN
ftr-409	97	34	disadvantages	disadvantage	VERB
ftr-409	97	35	those	those	PRON
ftr-409	97	36	who	who	PRON
ftr-409	97	37	establish	establish	VERB
ftr-409	97	38	smaller	small	ADJ
ftr-409	97	39	trusts	trust	NOUN
ftr-409	97	40	for	for	ADP
ftr-409	97	41	non	non	ADJ
ftr-409	97	42	-	-	ADJ
ftr-409	97	43	tax	tax	ADJ
ftr-409	97	44	purposes	purpose	NOUN
ftr-409	97	45	as	as	ADV
ftr-409	97	46	well	well	ADV
ftr-409	97	47	as	as	ADP
ftr-409	97	48	outright	outright	ADJ
ftr-409	97	49	owners.8	owners.8	PROPN
ftr-409	97	50	this	this	DET
ftr-409	97	51	inequity	inequity	NOUN
ftr-409	97	52	has	have	AUX
ftr-409	97	53	come	come	VERB
ftr-409	97	54	about	about	ADP
ftr-409	97	55	because	because	SCONJ
ftr-409	97	56	of	of	ADP
ftr-409	97	57	the	the	DET
ftr-409	97	58	interplay	interplay	NOUN
ftr-409	97	59	between	between	ADP
ftr-409	97	60	the	the	DET
ftr-409	97	61	specialized	specialized	ADJ
ftr-409	97	62	provisions	provision	NOUN
ftr-409	97	63	of	of	ADP
ftr-409	97	64	the	the	DET
ftr-409	97	65	code	code	NOUN
ftr-409	97	66	that	that	PRON
ftr-409	97	67	govern	govern	VERB
ftr-409	97	68	the	the	DET
ftr-409	97	69	income	income	NOUN
ftr-409	97	70	taxation	taxation	NOUN
ftr-409	97	71	of	of	ADP
ftr-409	97	72	trusts	trust	NOUN
ftr-409	97	73	and	and	CCONJ
ftr-409	97	74	courts	court	NOUN
ftr-409	97	75	’	'	PUNCT
ftr-409	97	76	interpretations	interpretation	NOUN
ftr-409	97	77	of	of	ADP
ftr-409	97	78	section	section	NOUN
ftr-409	97	79	67(e	67(e	NUM
ftr-409	97	80	)	)	PUNCT
ftr-409	97	81	.	.	PUNCT
ftr-409	98	1	congress	congress	PROPN
ftr-409	98	2	recognized	recognize	VERB
ftr-409	98	3	the	the	DET
ftr-409	98	4	need	need	NOUN
ftr-409	98	5	to	to	PART
ftr-409	98	6	integrate	integrate	VERB
ftr-409	98	7	these	these	DET
ftr-409	98	8	two	two	NUM
ftr-409	98	9	parts	part	NOUN
ftr-409	98	10	of	of	ADP
ftr-409	98	11	the	the	DET
ftr-409	98	12	code	code	NOUN
ftr-409	98	13	,	,	PUNCT
ftr-409	98	14	but	but	CCONJ
ftr-409	98	15	it	it	PRON
ftr-409	98	16	did	do	AUX
ftr-409	98	17	not	not	PART
ftr-409	98	18	engage	engage	VERB
ftr-409	98	19	in	in	ADP
ftr-409	98	20	the	the	DET
ftr-409	98	21	technical	technical	ADJ
ftr-409	98	22	analysis	analysis	NOUN
ftr-409	98	23	required	require	VERB
ftr-409	98	24	to	to	PART
ftr-409	98	25	achieve	achieve	VERB
ftr-409	98	26	integration	integration	NOUN
ftr-409	98	27	.	.	PUNCT
ftr-409	99	1	instead	instead	ADV
ftr-409	99	2	,	,	PUNCT
ftr-409	99	3	congress	congress	PROPN
ftr-409	99	4	articulated	articulate	VERB
ftr-409	99	5	a	a	DET
ftr-409	99	6	general	general	ADJ
ftr-409	99	7	principle	principle	NOUN
ftr-409	99	8	embodying	embody	VERB
ftr-409	99	9	its	its	PRON
ftr-409	99	10	objective	objective	NOUN
ftr-409	99	11	,	,	PUNCT
ftr-409	99	12	and	and	CCONJ
ftr-409	99	13	relied	rely	VERB
ftr-409	99	14	on	on	ADP
ftr-409	99	15	treasury	treasury	PROPN
ftr-409	99	16	and	and	CCONJ
ftr-409	99	17	the	the	DET
ftr-409	99	18	courts	court	NOUN
ftr-409	99	19	to	to	PART
ftr-409	99	20	translate	translate	VERB
ftr-409	99	21	the	the	DET
ftr-409	99	22	statutory	statutory	ADJ
ftr-409	99	23	principle	principle	NOUN
ftr-409	99	24	so	so	SCONJ
ftr-409	99	25	that	that	SCONJ
ftr-409	99	26	it	it	PRON
ftr-409	99	27	would	would	AUX
ftr-409	99	28	achieve	achieve	VERB
ftr-409	99	29	the	the	DET
ftr-409	99	30	intended	intend	VERB
ftr-409	99	31	result	result	NOUN
ftr-409	99	32	.	.	PUNCT
ftr-409	100	1	in9	in9	PROPN
ftr-409	100	2	the	the	DET
ftr-409	100	3	20	20	NUM
ftr-409	100	4	year	year	NOUN
ftr-409	100	5	history	history	NOUN
ftr-409	100	6	of	of	ADP
ftr-409	100	7	section	section	NOUN
ftr-409	100	8	67	67	NUM
ftr-409	100	9	,	,	PUNCT
ftr-409	100	10	however	however	ADV
ftr-409	100	11	,	,	PUNCT
ftr-409	100	12	treasury	treasury	PROPN
ftr-409	100	13	has	have	AUX
ftr-409	100	14	not	not	PART
ftr-409	100	15	issued	issue	VERB
ftr-409	100	16	regulations	regulation	NOUN
ftr-409	100	17	explaining	explain	VERB
ftr-409	100	18	how	how	SCONJ
ftr-409	100	19	the	the	DET
ftr-409	100	20	2	2	NUM
ftr-409	100	21	%	%	NOUN
ftr-409	100	22	floor	floor	NOUN
ftr-409	100	23	on	on	ADP
ftr-409	100	24	miscellaneous	miscellaneous	ADJ
ftr-409	100	25	itemized	itemize	VERB
ftr-409	100	26	deductions	deduction	NOUN
ftr-409	100	27	applies	apply	VERB
ftr-409	100	28	to	to	ADP
ftr-409	100	29	america	america	PROPN
ftr-409	100	30	’s	’s	PART
ftr-409	100	31	tax	tax	NOUN
ftr-409	100	32	system	system	NOUN
ftr-409	100	33	(	(	PUNCT
ftr-409	100	34	nov	nov	PROPN
ftr-409	100	35	.	.	PROPN
ftr-409	100	36	2005	2005	NUM
ftr-409	100	37	)	)	PUNCT
ftr-409	100	38	,	,	PUNCT
ftr-409	100	39	at	at	ADP
ftr-409	100	40	http://www.taxreformpanel.gov/final-report	http://www.taxreformpanel.gov/final-report	NOUN
ftr-409	100	41	.	.	PUNCT
ftr-409	101	1	(	(	PUNCT
ftr-409	101	2	last	last	ADV
ftr-409	101	3	visited	visit	VERB
ftr-409	101	4	july	july	PROPN
ftr-409	101	5	6	6	NUM
ftr-409	101	6	,	,	PUNCT
ftr-409	101	7	2006	2006	NUM
ftr-409	101	8	)	)	PUNCT
ftr-409	101	9	.	.	PUNCT
ftr-409	102	1	this	this	PRON
ftr-409	102	2	has	have	AUX
ftr-409	102	3	sparked	spark	VERB
ftr-409	102	4	dialogue	dialogue	NOUN
ftr-409	102	5	about	about	ADP
ftr-409	102	6	different	different	ADJ
ftr-409	102	7	conceptions	conception	NOUN
ftr-409	102	8	of	of	ADP
ftr-409	102	9	equity	equity	NOUN
ftr-409	102	10	.	.	PUNCT
ftr-409	103	1	see	see	VERB
ftr-409	103	2	,	,	PUNCT
ftr-409	103	3	e.g.	e.g.	ADV
ftr-409	103	4	,	,	PUNCT
ftr-409	103	5	reuven	reuven	PROPN
ftr-409	103	6	s.	s.	PROPN
ftr-409	103	7	avi	avi	PROPN
ftr-409	103	8	-	-	PUNCT
ftr-409	103	9	yonah	yonah	PROPN
ftr-409	103	10	,	,	PUNCT
ftr-409	103	11	the	the	DET
ftr-409	103	12	report	report	NOUN
ftr-409	103	13	of	of	ADP
ftr-409	103	14	the	the	DET
ftr-409	103	15	president	president	NOUN
ftr-409	103	16	’s	’s	PART
ftr-409	103	17	advisory	advisory	ADJ
ftr-409	103	18	panel	panel	NOUN
ftr-409	103	19	on	on	ADP
ftr-409	103	20	federal	federal	ADJ
ftr-409	103	21	tax	tax	NOUN
ftr-409	103	22	reform	reform	NOUN
ftr-409	103	23	:	:	PUNCT
ftr-409	103	24	a	a	DET
ftr-409	103	25	critical	critical	ADJ
ftr-409	103	26	assessment	assessment	NOUN
ftr-409	103	27	and	and	CCONJ
ftr-409	103	28	a	a	DET
ftr-409	103	29	proposal	proposal	NOUN
ftr-409	103	30	,	,	PUNCT
ftr-409	103	31	at	at	ADP
ftr-409	103	32	http://www.ssrn.com/sol3/papers.cfm?abstract_id=870578	http://www.ssrn.com/sol3/papers.cfm?abstract_id=870578	NOUN
ftr-409	103	33	(	(	PUNCT
ftr-409	103	34	last	last	ADV
ftr-409	103	35	visited	visit	VERB
ftr-409	103	36	july	july	PROPN
ftr-409	103	37	6	6	NUM
ftr-409	103	38	,	,	PUNCT
ftr-409	103	39	2006	2006	NUM
ftr-409	103	40	)	)	PUNCT
ftr-409	103	41	;	;	PUNCT
ftr-409	103	42	aicpa	aicpa	VERB
ftr-409	103	43	,	,	PUNCT
ftr-409	103	44	understanding	understand	VERB
ftr-409	103	45	tax	tax	NOUN
ftr-409	103	46	reform	reform	NOUN
ftr-409	103	47	:	:	PUNCT
ftr-409	103	48	a	a	DET
ftr-409	103	49	guide	guide	NOUN
ftr-409	103	50	to	to	ADP
ftr-409	103	51	21st	21st	ADJ
ftr-409	103	52	century	century	NOUN
ftr-409	103	53	alternatives	alternative	NOUN
ftr-409	103	54	,	,	PUNCT
ftr-409	103	55	at	at	ADP
ftr-409	103	56	http://www.tax.aicpa.org/resources/tax+advocacy+for+members/taxlegislationandpolicy	http://www.tax.aicpa.org/resources/tax+advocacy+for+members/taxlegislationandpolicy	NOUN
ftr-409	103	57	(	(	PUNCT
ftr-409	103	58	last	last	ADV
ftr-409	103	59	visited	visit	VERB
ftr-409	103	60	july	july	PROPN
ftr-409	103	61	6	6	NUM
ftr-409	103	62	,	,	PUNCT
ftr-409	103	63	2006	2006	NUM
ftr-409	103	64	)	)	PUNCT
ftr-409	103	65	;	;	PUNCT
ftr-409	103	66	leonard	leonard	PROPN
ftr-409	103	67	e.	e.	PROPN
ftr-409	103	68	berman	berman	PROPN
ftr-409	103	69	&	&	CCONJ
ftr-409	103	70	william	william	PROPN
ftr-409	103	71	g.	g.	PROPN
ftr-409	103	72	gale	gale	PROPN
ftr-409	103	73	,	,	PUNCT
ftr-409	103	74	a	a	DET
ftr-409	103	75	preliminary	preliminary	ADJ
ftr-409	103	76	evaluation	evaluation	NOUN
ftr-409	103	77	of	of	ADP
ftr-409	103	78	the	the	DET
ftr-409	103	79	tax	tax	NOUN
ftr-409	103	80	reform	reform	NOUN
ftr-409	103	81	panel	panel	NOUN
ftr-409	103	82	’s	’s	PART
ftr-409	103	83	report	report	NOUN
ftr-409	103	84	,	,	PUNCT
ftr-409	103	85	109	109	NUM
ftr-409	103	86	tax	tax	NOUN
ftr-409	103	87	notes	note	NOUN
ftr-409	103	88	1349	1349	NUM
ftr-409	103	89	(	(	PUNCT
ftr-409	103	90	2005	2005	NUM
ftr-409	103	91	)	)	PUNCT
ftr-409	103	92	.	.	PUNCT
ftr-409	104	1	5	5	X
ftr-409	104	2	.	.	X
ftr-409	104	3	tax	tax	NOUN
ftr-409	104	4	reform	reform	PROPN
ftr-409	104	5	act	act	NOUN
ftr-409	104	6	of	of	ADP
ftr-409	104	7	1986	1986	NUM
ftr-409	104	8	,	,	PUNCT
ftr-409	104	9	pub	pub	NOUN
ftr-409	104	10	.	.	PUNCT
ftr-409	105	1	l.	l.	PROPN
ftr-409	105	2	no	no	INTJ
ftr-409	105	3	.	.	PROPN
ftr-409	106	1	99	99	NUM
ftr-409	106	2	-	-	SYM
ftr-409	106	3	514	514	NUM
ftr-409	106	4	,	,	PUNCT
ftr-409	106	5	100	100	NUM
ftr-409	106	6	stat	stat	NOUN
ftr-409	106	7	.	.	PUNCT
ftr-409	107	1	2085	2085	NUM
ftr-409	107	2	(	(	PUNCT
ftr-409	107	3	1986	1986	NUM
ftr-409	107	4	)	)	PUNCT
ftr-409	107	5	.	.	PUNCT
ftr-409	108	1	6	6	X
ftr-409	108	2	.	.	X
ftr-409	108	3	irc	irc	PROPN
ftr-409	108	4	§	§	PROPN
ftr-409	108	5	67(a	67(a	NUM
ftr-409	108	6	)	)	PUNCT
ftr-409	108	7	.	.	PUNCT
ftr-409	109	1	7	7	X
ftr-409	109	2	.	.	X
ftr-409	109	3	irc	irc	PROPN
ftr-409	109	4	§	§	PROPN
ftr-409	109	5	67(e	67(e	PROPN
ftr-409	109	6	)	)	PUNCT
ftr-409	109	7	.	.	PUNCT
ftr-409	110	1	8	8	X
ftr-409	110	2	.	.	X
ftr-409	110	3	see	see	VERB
ftr-409	110	4	infra	infra	NOUN
ftr-409	110	5	part	part	NOUN
ftr-409	110	6	iv.b	iv.b	NOUN
ftr-409	110	7	.	.	PROPN
ftr-409	111	1	9	9	X
ftr-409	111	2	.	.	X
ftr-409	111	3	see	see	VERB
ftr-409	111	4	infra	infra	NOUN
ftr-409	111	5	notes	note	VERB
ftr-409	111	6	106	106	NUM
ftr-409	111	7	-	-	SYM
ftr-409	111	8	107	107	NUM
ftr-409	111	9	,	,	PUNCT
ftr-409	111	10	and	and	CCONJ
ftr-409	111	11	accompanying	accompany	VERB
ftr-409	111	12	text	text	NOUN
ftr-409	111	13	.	.	PUNCT
ftr-409	112	1	2006	2006	NUM
ftr-409	112	2	]	]	PUNCT
ftr-409	112	3	taxing	tax	VERB
ftr-409	112	4	middle	middle	ADJ
ftr-409	112	5	class	class	NOUN
ftr-409	112	6	trust(s	trust(s	PROPN
ftr-409	112	7	)	)	PUNCT
ftr-409	112	8	509	509	NUM
ftr-409	112	9	trusts	trust	NOUN
ftr-409	112	10	and	and	CCONJ
ftr-409	112	11	estates	estate	NOUN
ftr-409	112	12	.	.	PUNCT
ftr-409	113	1	this	this	DET
ftr-409	113	2	left	leave	VERB
ftr-409	113	3	courts	court	NOUN
ftr-409	113	4	to	to	PART
ftr-409	113	5	interpret	interpret	VERB
ftr-409	113	6	the	the	DET
ftr-409	113	7	scope	scope	NOUN
ftr-409	113	8	of	of	ADP
ftr-409	113	9	the	the	DET
ftr-409	113	10	exception	exception	NOUN
ftr-409	113	11	with10	with10	NOUN
ftr-409	113	12	no	no	DET
ftr-409	113	13	technical	technical	ADJ
ftr-409	113	14	guidance	guidance	NOUN
ftr-409	113	15	.	.	PUNCT
ftr-409	114	1	they	they	PRON
ftr-409	114	2	struggled	struggle	VERB
ftr-409	114	3	to	to	PART
ftr-409	114	4	achieve	achieve	VERB
ftr-409	114	5	an	an	DET
ftr-409	114	6	equitable	equitable	ADJ
ftr-409	114	7	result	result	NOUN
ftr-409	114	8	,	,	PUNCT
ftr-409	114	9	yet	yet	CCONJ
ftr-409	114	10	unintentionally	unintentionally	ADV
ftr-409	114	11	failed	fail	VERB
ftr-409	114	12	to	to	PART
ftr-409	114	13	do	do	VERB
ftr-409	114	14	so	so	ADV
ftr-409	114	15	in	in	ADP
ftr-409	114	16	every	every	DET
ftr-409	114	17	case	case	NOUN
ftr-409	114	18	even	even	ADV
ftr-409	114	19	as	as	SCONJ
ftr-409	114	20	the	the	DET
ftr-409	114	21	circuits	circuit	NOUN
ftr-409	114	22	split	split	VERB
ftr-409	114	23	on	on	ADP
ftr-409	114	24	the	the	DET
ftr-409	114	25	meaning	meaning	NOUN
ftr-409	114	26	of	of	ADP
ftr-409	114	27	section	section	NOUN
ftr-409	114	28	67(e).11	67(e).11	ADP
ftr-409	114	29	the	the	DET
ftr-409	114	30	purpose	purpose	NOUN
ftr-409	114	31	of	of	ADP
ftr-409	114	32	this	this	DET
ftr-409	114	33	article	article	NOUN
ftr-409	114	34	is	be	AUX
ftr-409	114	35	to	to	PART
ftr-409	114	36	explain	explain	VERB
ftr-409	114	37	how	how	SCONJ
ftr-409	114	38	courts	court	NOUN
ftr-409	114	39	came	come	VERB
ftr-409	114	40	to	to	ADP
ftr-409	114	41	such	such	DET
ftr-409	114	42	an	an	DET
ftr-409	114	43	inequitable	inequitable	ADJ
ftr-409	114	44	interpretation	interpretation	NOUN
ftr-409	114	45	of	of	ADP
ftr-409	114	46	section	section	NOUN
ftr-409	114	47	67(e	67(e	NUM
ftr-409	114	48	)	)	PUNCT
ftr-409	114	49	even	even	ADV
ftr-409	114	50	as	as	SCONJ
ftr-409	114	51	they	they	PRON
ftr-409	114	52	tried	try	VERB
ftr-409	114	53	to	to	PART
ftr-409	114	54	avoid	avoid	VERB
ftr-409	114	55	that	that	DET
ftr-409	114	56	result	result	NOUN
ftr-409	114	57	;	;	PUNCT
ftr-409	114	58	to	to	PART
ftr-409	114	59	present	present	VERB
ftr-409	114	60	an	an	DET
ftr-409	114	61	interpretation	interpretation	NOUN
ftr-409	114	62	of	of	ADP
ftr-409	114	63	section	section	NOUN
ftr-409	114	64	67(e	67(e	NUM
ftr-409	114	65	)	)	PUNCT
ftr-409	114	66	based	base	VERB
ftr-409	114	67	on	on	ADP
ftr-409	114	68	the	the	DET
ftr-409	114	69	principle	principle	NOUN
ftr-409	114	70	that	that	PRON
ftr-409	114	71	underlies	underlie	VERB
ftr-409	114	72	the	the	DET
ftr-409	114	73	code	code	NOUN
ftr-409	114	74	’s	’s	PART
ftr-409	114	75	scheme	scheme	NOUN
ftr-409	114	76	for	for	ADP
ftr-409	114	77	taxing	tax	VERB
ftr-409	114	78	trust	trust	NOUN
ftr-409	114	79	income	income	NOUN
ftr-409	114	80	;	;	PUNCT
ftr-409	114	81	and	and	CCONJ
ftr-409	114	82	to	to	PART
ftr-409	114	83	illustrate	illustrate	VERB
ftr-409	114	84	how	how	SCONJ
ftr-409	114	85	this	this	DET
ftr-409	114	86	interpretation	interpretation	NOUN
ftr-409	114	87	produces	produce	VERB
ftr-409	114	88	optimal	optimal	ADJ
ftr-409	114	89	equity	equity	NOUN
ftr-409	114	90	among	among	ADP
ftr-409	114	91	trust	trust	NOUN
ftr-409	114	92	beneficiaries	beneficiary	NOUN
ftr-409	114	93	as	as	ADV
ftr-409	114	94	well	well	ADV
ftr-409	114	95	as	as	ADP
ftr-409	114	96	between	between	ADP
ftr-409	114	97	trust	trust	NOUN
ftr-409	114	98	beneficiaries	beneficiary	NOUN
ftr-409	114	99	and	and	CCONJ
ftr-409	114	100	outright	outright	ADJ
ftr-409	114	101	owners	owner	NOUN
ftr-409	114	102	.	.	PUNCT
ftr-409	115	1	the	the	DET
ftr-409	115	2	code	code	NOUN
ftr-409	115	3	’s	’s	PART
ftr-409	115	4	scheme	scheme	NOUN
ftr-409	115	5	for	for	ADP
ftr-409	115	6	taxing	tax	VERB
ftr-409	115	7	trust	trust	NOUN
ftr-409	115	8	income	income	NOUN
ftr-409	115	9	,	,	PUNCT
ftr-409	115	10	set	set	VERB
ftr-409	115	11	forth	forth	ADV
ftr-409	115	12	in	in	ADP
ftr-409	115	13	subchapter	subchapter	NOUN
ftr-409	115	14	j	j	PROPN
ftr-409	115	15	of	of	ADP
ftr-409	115	16	the	the	DET
ftr-409	115	17	code	code	NOUN
ftr-409	115	18	,	,	PUNCT
ftr-409	115	19	recognizes	recognize	VERB
ftr-409	115	20	that	that	SCONJ
ftr-409	115	21	the12	the12	PROPN
ftr-409	115	22	existence	existence	NOUN
ftr-409	115	23	of	of	ADP
ftr-409	115	24	a	a	DET
ftr-409	115	25	trust	trust	NOUN
ftr-409	115	26	does	do	AUX
ftr-409	115	27	not	not	PART
ftr-409	115	28	necessarily	necessarily	ADV
ftr-409	115	29	signify	signify	VERB
ftr-409	115	30	wealth	wealth	NOUN
ftr-409	115	31	or	or	CCONJ
ftr-409	115	32	high	high	ADJ
ftr-409	115	33	income	income	NOUN
ftr-409	115	34	.	.	PUNCT
ftr-409	116	1	the	the	DET
ftr-409	116	2	use	use	NOUN
ftr-409	116	3	of	of	ADP
ftr-409	116	4	the	the	DET
ftr-409	116	5	trust	trust	NOUN
ftr-409	116	6	income	income	NOUN
ftr-409	116	7	,	,	PUNCT
ftr-409	116	8	however	however	ADV
ftr-409	116	9	,	,	PUNCT
ftr-409	116	10	does	do	AUX
ftr-409	116	11	indicate	indicate	VERB
ftr-409	116	12	whether	whether	SCONJ
ftr-409	116	13	the	the	DET
ftr-409	116	14	trust	trust	NOUN
ftr-409	116	15	benefits	benefit	VERB
ftr-409	116	16	a	a	DET
ftr-409	116	17	wealthy	wealthy	ADJ
ftr-409	116	18	family	family	NOUN
ftr-409	116	19	or	or	CCONJ
ftr-409	116	20	an	an	DET
ftr-409	116	21	individual	individual	NOUN
ftr-409	116	22	with	with	ADP
ftr-409	116	23	a	a	DET
ftr-409	116	24	modest	modest	ADJ
ftr-409	116	25	income	income	NOUN
ftr-409	116	26	.	.	PUNCT
ftr-409	117	1	applying	apply	VERB
ftr-409	117	2	this	this	DET
ftr-409	117	3	principle	principle	NOUN
ftr-409	117	4	of	of	ADP
ftr-409	117	5	subchapter	subchapter	NOUN
ftr-409	117	6	j	j	PROPN
ftr-409	117	7	to	to	ADP
ftr-409	117	8	the	the	DET
ftr-409	117	9	interpretation	interpretation	NOUN
ftr-409	117	10	of	of	ADP
ftr-409	117	11	section	section	NOUN
ftr-409	117	12	67(e	67(e	NUM
ftr-409	117	13	)	)	PUNCT
ftr-409	117	14	is	be	AUX
ftr-409	117	15	the	the	DET
ftr-409	117	16	key	key	NOUN
ftr-409	117	17	to	to	ADP
ftr-409	117	18	achieving	achieve	VERB
ftr-409	117	19	equity	equity	NOUN
ftr-409	117	20	between	between	ADP
ftr-409	117	21	trust	trust	NOUN
ftr-409	117	22	beneficiaries	beneficiary	NOUN
ftr-409	117	23	and	and	CCONJ
ftr-409	117	24	outright	outright	ADJ
ftr-409	117	25	owners	owner	NOUN
ftr-409	117	26	.	.	PUNCT
ftr-409	118	1	to	to	PART
ftr-409	118	2	explain	explain	VERB
ftr-409	118	3	the	the	DET
ftr-409	118	4	significance	significance	NOUN
ftr-409	118	5	of	of	ADP
ftr-409	118	6	this	this	DET
ftr-409	118	7	technical	technical	ADJ
ftr-409	118	8	issue	issue	NOUN
ftr-409	118	9	to	to	ADP
ftr-409	118	10	larger	large	ADJ
ftr-409	118	11	issues	issue	NOUN
ftr-409	118	12	of	of	ADP
ftr-409	118	13	tax	tax	NOUN
ftr-409	118	14	equity	equity	NOUN
ftr-409	118	15	,	,	PUNCT
ftr-409	118	16	part	part	PROPN
ftr-409	118	17	ii	ii	PROPN
ftr-409	118	18	describes	describe	VERB
ftr-409	118	19	the	the	DET
ftr-409	118	20	relevance	relevance	NOUN
ftr-409	118	21	of	of	ADP
ftr-409	118	22	taxes	taxis	NOUN
ftr-409	118	23	paid	pay	VERB
ftr-409	118	24	by	by	ADP
ftr-409	118	25	trusts	trust	NOUN
ftr-409	118	26	to	to	ADP
ftr-409	118	27	middle	middle	ADJ
ftr-409	118	28	class	class	NOUN
ftr-409	118	29	taxpayers	taxpayer	NOUN
ftr-409	118	30	.	.	PUNCT
ftr-409	119	1	the	the	DET
ftr-409	119	2	specialized	specialized	ADJ
ftr-409	119	3	tax	tax	NOUN
ftr-409	119	4	scheme	scheme	NOUN
ftr-409	119	5	of	of	ADP
ftr-409	119	6	subchapter	subchapter	NOUN
ftr-409	119	7	j	j	PROPN
ftr-409	119	8	affects	affect	VERB
ftr-409	119	9	individuals	individual	NOUN
ftr-409	119	10	who13	who13	NOUN
ftr-409	119	11	fall	fall	VERB
ftr-409	119	12	outside	outside	ADP
ftr-409	119	13	any	any	DET
ftr-409	119	14	notion	notion	NOUN
ftr-409	119	15	of	of	ADP
ftr-409	119	16	“	"	PUNCT
ftr-409	119	17	wealthy	wealthy	ADJ
ftr-409	119	18	”	"	PUNCT
ftr-409	119	19	or	or	CCONJ
ftr-409	119	20	“	"	PUNCT
ftr-409	119	21	rich	rich	ADJ
ftr-409	119	22	.	.	PUNCT
ftr-409	119	23	”	"	PUNCT
ftr-409	120	1	it	it	PRON
ftr-409	120	2	directly	directly	ADV
ftr-409	120	3	affects	affect	VERB
ftr-409	120	4	individuals	individual	NOUN
ftr-409	120	5	at	at	ADP
ftr-409	120	6	every	every	DET
ftr-409	120	7	income	income	NOUN
ftr-409	120	8	level	level	NOUN
ftr-409	120	9	because	because	SCONJ
ftr-409	120	10	the	the	DET
ftr-409	120	11	taxing	tax	VERB
ftr-409	120	12	scheme	scheme	NOUN
ftr-409	120	13	that	that	PRON
ftr-409	120	14	governs	govern	VERB
ftr-409	120	15	trusts	trust	NOUN
ftr-409	120	16	also	also	ADV
ftr-409	120	17	applies	apply	VERB
ftr-409	120	18	to	to	ADP
ftr-409	120	19	decedents	decedent	NOUN
ftr-409	120	20	’	'	PUNCT
ftr-409	120	21	estates	estate	NOUN
ftr-409	120	22	.	.	PUNCT
ftr-409	121	1	in	in	ADP
ftr-409	121	2	addition	addition	NOUN
ftr-409	121	3	,	,	PUNCT
ftr-409	121	4	individuals	individual	NOUN
ftr-409	121	5	of	of	ADP
ftr-409	121	6	modest	modest	ADJ
ftr-409	121	7	means	mean	NOUN
ftr-409	121	8	will	will	AUX
ftr-409	121	9	experience	experience	VERB
ftr-409	121	10	direct	direct	ADJ
ftr-409	121	11	effects	effect	NOUN
ftr-409	121	12	of	of	ADP
ftr-409	121	13	the	the	DET
ftr-409	121	14	tax	tax	NOUN
ftr-409	121	15	treatment	treatment	NOUN
ftr-409	121	16	of	of	ADP
ftr-409	121	17	trusts	trust	NOUN
ftr-409	121	18	in	in	ADP
ftr-409	121	19	the	the	DET
ftr-409	121	20	many	many	ADJ
ftr-409	121	21	situations	situation	NOUN
ftr-409	121	22	where	where	SCONJ
ftr-409	121	23	such	such	DET
ftr-409	121	24	an	an	DET
ftr-409	121	25	individual	individual	NOUN
ftr-409	121	26	establishes	establish	VERB
ftr-409	121	27	a	a	DET
ftr-409	121	28	trust	trust	NOUN
ftr-409	121	29	to	to	PART
ftr-409	121	30	manage	manage	VERB
ftr-409	121	31	property	property	NOUN
ftr-409	121	32	that	that	PRON
ftr-409	121	33	will	will	AUX
ftr-409	121	34	support	support	VERB
ftr-409	121	35	his	his	PRON
ftr-409	121	36	or	or	CCONJ
ftr-409	121	37	her	her	PRON
ftr-409	121	38	dependents	dependent	NOUN
ftr-409	121	39	or	or	CCONJ
ftr-409	121	40	others	other	NOUN
ftr-409	121	41	.	.	PUNCT
ftr-409	122	1	most	most	ADV
ftr-409	122	2	importantly	importantly	ADV
ftr-409	122	3	,	,	PUNCT
ftr-409	122	4	the	the	DET
ftr-409	122	5	equity	equity	NOUN
ftr-409	122	6	of	of	ADP
ftr-409	122	7	the	the	DET
ftr-409	122	8	tax	tax	NOUN
ftr-409	122	9	burden	burden	NOUN
ftr-409	122	10	borne	bear	VERB
ftr-409	122	11	by	by	ADP
ftr-409	122	12	individuals	individual	NOUN
ftr-409	122	13	depends	depend	VERB
ftr-409	122	14	upon	upon	SCONJ
ftr-409	122	15	the	the	DET
ftr-409	122	16	relative	relative	ADJ
ftr-409	122	17	burden	burden	NOUN
ftr-409	122	18	borne	bear	VERB
ftr-409	122	19	by	by	ADP
ftr-409	122	20	other	other	ADJ
ftr-409	122	21	taxpaying	taxpaying	NOUN
ftr-409	122	22	entities	entity	NOUN
ftr-409	122	23	.	.	PUNCT
ftr-409	123	1	trusts	trust	NOUN
ftr-409	123	2	and	and	CCONJ
ftr-409	123	3	estates	estate	NOUN
ftr-409	123	4	are	be	AUX
ftr-409	123	5	particularly	particularly	ADV
ftr-409	123	6	significant	significant	ADJ
ftr-409	123	7	in	in	ADP
ftr-409	123	8	this	this	DET
ftr-409	123	9	analysis	analysis	NOUN
ftr-409	123	10	because	because	SCONJ
ftr-409	123	11	they	they	PRON
ftr-409	123	12	10	10	NUM
ftr-409	123	13	.	.	PUNCT
ftr-409	124	1	treasury	treasury	PROPN
ftr-409	124	2	has	have	AUX
ftr-409	124	3	issued	issue	VERB
ftr-409	124	4	regulations	regulation	NOUN
ftr-409	124	5	addressing	address	VERB
ftr-409	124	6	matters	matter	NOUN
ftr-409	124	7	other	other	ADJ
ftr-409	124	8	issues	issue	NOUN
ftr-409	124	9	arising	arise	VERB
ftr-409	124	10	under	under	ADP
ftr-409	124	11	§	§	PROPN
ftr-409	124	12	67	67	NUM
ftr-409	124	13	.	.	PUNCT
ftr-409	124	14	temp	temp	NOUN
ftr-409	124	15	.	.	PUNCT
ftr-409	125	1	regs	regs	PROPN
ftr-409	125	2	.	.	PUNCT
ftr-409	126	1	§	§	PROPN
ftr-409	126	2	§	§	PROPN
ftr-409	126	3	1.67	1.67	NUM
ftr-409	126	4	-	-	SYM
ftr-409	126	5	1	1	NUM
ftr-409	126	6	t	t	NOUN
ftr-409	126	7	(	(	PUNCT
ftr-409	126	8	2	2	NUM
ftr-409	126	9	%	%	NOUN
ftr-409	126	10	floor	floor	NOUN
ftr-409	126	11	on	on	ADP
ftr-409	126	12	miscellaneous	miscellaneous	ADJ
ftr-409	126	13	itemized	itemize	VERB
ftr-409	126	14	deductions	deduction	NOUN
ftr-409	126	15	)	)	PUNCT
ftr-409	126	16	;	;	PUNCT
ftr-409	126	17	1.67	1.67	NUM
ftr-409	126	18	-	-	SYM
ftr-409	126	19	2	2	NUM
ftr-409	126	20	t	t	NOUN
ftr-409	126	21	(	(	PUNCT
ftr-409	126	22	treatment	treatment	NOUN
ftr-409	126	23	of	of	ADP
ftr-409	126	24	pass	pass	NOUN
ftr-409	126	25	through	through	ADP
ftr-409	126	26	entities	entity	NOUN
ftr-409	126	27	)	)	PUNCT
ftr-409	126	28	;	;	PUNCT
ftr-409	126	29	1.67	1.67	NUM
ftr-409	126	30	-	-	SYM
ftr-409	126	31	3	3	NUM
ftr-409	126	32	(	(	PUNCT
ftr-409	126	33	allocation	allocation	NOUN
ftr-409	126	34	of	of	ADP
ftr-409	126	35	expenses	expense	NOUN
ftr-409	126	36	by	by	ADP
ftr-409	126	37	real	real	ADJ
ftr-409	126	38	estate	estate	NOUN
ftr-409	126	39	mortgage	mortgage	NOUN
ftr-409	126	40	investment	investment	NOUN
ftr-409	126	41	conduits	conduit	NOUN
ftr-409	126	42	)	)	PUNCT
ftr-409	126	43	;	;	PUNCT
ftr-409	126	44	1.67	1.67	NUM
ftr-409	126	45	-	-	SYM
ftr-409	126	46	3	3	NUM
ftr-409	126	47	t	t	NOUN
ftr-409	126	48	(	(	PUNCT
ftr-409	126	49	same	same	ADJ
ftr-409	126	50	)	)	PUNCT
ftr-409	126	51	.	.	PUNCT
ftr-409	127	1	there	there	PRON
ftr-409	127	2	is	be	VERB
ftr-409	127	3	a	a	DET
ftr-409	127	4	regulation	regulation	NOUN
ftr-409	127	5	reserved	reserve	VERB
ftr-409	127	6	for	for	ADP
ftr-409	127	7	the	the	DET
ftr-409	127	8	allocation	allocation	NOUN
ftr-409	127	9	of	of	ADP
ftr-409	127	10	expenses	expense	NOUN
ftr-409	127	11	by	by	ADP
ftr-409	127	12	trusts	trust	NOUN
ftr-409	127	13	and	and	CCONJ
ftr-409	127	14	estates	estate	NOUN
ftr-409	127	15	,	,	PUNCT
ftr-409	127	16	§	§	PROPN
ftr-409	127	17	1.67	1.67	NUM
ftr-409	127	18	-	-	SYM
ftr-409	127	19	4	4	NUM
ftr-409	127	20	t	t	NOUN
ftr-409	127	21	,	,	PUNCT
ftr-409	127	22	but	but	CCONJ
ftr-409	127	23	no	no	DET
ftr-409	127	24	regulation	regulation	NOUN
ftr-409	127	25	has	have	AUX
ftr-409	127	26	been	be	AUX
ftr-409	127	27	issued	issue	VERB
ftr-409	127	28	to	to	ADP
ftr-409	127	29	date	date	NOUN
ftr-409	127	30	.	.	PUNCT
ftr-409	128	1	11	11	NUM
ftr-409	128	2	.	.	X
ftr-409	129	1	see	see	VERB
ftr-409	129	2	infra	infra	NOUN
ftr-409	129	3	notes	note	VERB
ftr-409	129	4	112	112	NUM
ftr-409	129	5	-	-	SYM
ftr-409	129	6	166	166	NUM
ftr-409	129	7	,	,	PUNCT
ftr-409	129	8	and	and	CCONJ
ftr-409	129	9	accompanying	accompany	VERB
ftr-409	129	10	text	text	NOUN
ftr-409	129	11	.	.	PUNCT
ftr-409	130	1	12	12	NUM
ftr-409	130	2	.	.	PUNCT
ftr-409	131	1	irc	irc	PROPN
ftr-409	131	2	§	§	PROPN
ftr-409	131	3	§	§	PROPN
ftr-409	131	4	641	641	NUM
ftr-409	131	5	-	-	SYM
ftr-409	131	6	692	692	NUM
ftr-409	131	7	.	.	NOUN
ftr-409	131	8	13	13	NUM
ftr-409	131	9	.	.	PUNCT
ftr-409	132	1	see	see	VERB
ftr-409	132	2	infra	infra	NOUN
ftr-409	132	3	notes	note	VERB
ftr-409	132	4	17	17	NUM
ftr-409	132	5	-	-	SYM
ftr-409	132	6	86	86	NUM
ftr-409	132	7	,	,	PUNCT
ftr-409	132	8	and	and	CCONJ
ftr-409	132	9	accompanying	accompany	VERB
ftr-409	132	10	text	text	NOUN
ftr-409	132	11	.	.	PUNCT
ftr-409	133	1	510	510	NUM
ftr-409	133	2	florida	florida	PROPN
ftr-409	133	3	tax	tax	NOUN
ftr-409	133	4	review	review	NOUN
ftr-409	133	5	[	[	X
ftr-409	133	6	vol.7:8	vol.7:8	X
ftr-409	133	7	account	account	NOUN
ftr-409	133	8	for	for	ADP
ftr-409	133	9	almost	almost	ADV
ftr-409	133	10	three	three	NUM
ftr-409	133	11	quarters	quarter	NOUN
ftr-409	133	12	of	of	ADP
ftr-409	133	13	the	the	DET
ftr-409	133	14	aggregate	aggregate	ADJ
ftr-409	133	15	gross	gross	ADJ
ftr-409	133	16	income	income	NOUN
ftr-409	133	17	reported	report	VERB
ftr-409	133	18	by	by	ADP
ftr-409	133	19	taxpayers	taxpayer	NOUN
ftr-409	133	20	.	.	PUNCT
ftr-409	134	1	14	14	NUM
ftr-409	134	2	part	part	NOUN
ftr-409	134	3	iii	iii	NUM
ftr-409	134	4	discusses	discuss	VERB
ftr-409	134	5	the	the	DET
ftr-409	134	6	negative	negative	ADJ
ftr-409	134	7	effect	effect	NOUN
ftr-409	134	8	that	that	SCONJ
ftr-409	134	9	the	the	DET
ftr-409	134	10	2	2	NUM
ftr-409	134	11	%	%	NOUN
ftr-409	134	12	floor	floor	NOUN
ftr-409	134	13	on	on	ADP
ftr-409	134	14	miscellaneous	miscellaneous	ADJ
ftr-409	134	15	itemized	itemize	VERB
ftr-409	134	16	deductions	deduction	NOUN
ftr-409	134	17	had	have	AUX
ftr-409	134	18	on	on	ADP
ftr-409	134	19	the	the	DET
ftr-409	134	20	equity	equity	NOUN
ftr-409	134	21	that	that	DET
ftr-409	134	22	subchapter	subchapter	NOUN
ftr-409	134	23	j	j	PROPN
ftr-409	134	24	had	have	AUX
ftr-409	134	25	previously	previously	ADV
ftr-409	134	26	produced	produce	VERB
ftr-409	134	27	.	.	PUNCT
ftr-409	135	1	the	the	DET
ftr-409	135	2	problem	problem	NOUN
ftr-409	135	3	stemmed	stem	VERB
ftr-409	135	4	from	from	ADP
ftr-409	135	5	differences	difference	NOUN
ftr-409	135	6	in	in	ADP
ftr-409	135	7	the	the	DET
ftr-409	135	8	pre	pre	ADJ
ftr-409	135	9	-	-	ADJ
ftr-409	135	10	existing	existing	ADJ
ftr-409	135	11	formulas15	formulas15	NOUN
ftr-409	135	12	for	for	ADP
ftr-409	135	13	computing	compute	VERB
ftr-409	135	14	taxable	taxable	ADJ
ftr-409	135	15	income	income	NOUN
ftr-409	135	16	of	of	ADP
ftr-409	135	17	individuals	individual	NOUN
ftr-409	135	18	,	,	PUNCT
ftr-409	135	19	on	on	ADP
ftr-409	135	20	the	the	DET
ftr-409	135	21	one	one	NUM
ftr-409	135	22	hand	hand	NOUN
ftr-409	135	23	,	,	PUNCT
ftr-409	135	24	and	and	CCONJ
ftr-409	135	25	trusts	trust	NOUN
ftr-409	135	26	and	and	CCONJ
ftr-409	135	27	estates	estate	NOUN
ftr-409	135	28	,	,	PUNCT
ftr-409	135	29	on	on	ADP
ftr-409	135	30	the	the	DET
ftr-409	135	31	other	other	ADJ
ftr-409	135	32	.	.	PUNCT
ftr-409	136	1	the	the	DET
ftr-409	136	2	formula	formula	NOUN
ftr-409	136	3	for	for	ADP
ftr-409	136	4	computing	compute	VERB
ftr-409	136	5	taxable	taxable	ADJ
ftr-409	136	6	income	income	NOUN
ftr-409	136	7	of	of	ADP
ftr-409	136	8	trusts	trust	NOUN
ftr-409	136	9	,	,	PUNCT
ftr-409	136	10	unlike	unlike	ADP
ftr-409	136	11	the	the	DET
ftr-409	136	12	formula	formula	NOUN
ftr-409	136	13	for	for	ADP
ftr-409	136	14	computing	compute	VERB
ftr-409	136	15	taxable	taxable	ADJ
ftr-409	136	16	income	income	NOUN
ftr-409	136	17	of	of	ADP
ftr-409	136	18	individuals	individual	NOUN
ftr-409	136	19	,	,	PUNCT
ftr-409	136	20	could	could	AUX
ftr-409	136	21	not	not	PART
ftr-409	136	22	incorporate	incorporate	VERB
ftr-409	136	23	the	the	DET
ftr-409	136	24	2	2	NUM
ftr-409	136	25	%	%	NOUN
ftr-409	136	26	floor	floor	NOUN
ftr-409	136	27	without	without	ADP
ftr-409	136	28	a	a	DET
ftr-409	136	29	modification	modification	NOUN
ftr-409	136	30	.	.	PUNCT
ftr-409	137	1	section	section	NOUN
ftr-409	137	2	67(e	67(e	PROPN
ftr-409	137	3	)	)	PUNCT
ftr-409	137	4	,	,	PUNCT
ftr-409	137	5	which	which	PRON
ftr-409	137	6	created	create	VERB
ftr-409	137	7	an	an	DET
ftr-409	137	8	exemption	exemption	NOUN
ftr-409	137	9	for	for	ADP
ftr-409	137	10	certain	certain	ADJ
ftr-409	137	11	trust	trust	NOUN
ftr-409	137	12	expenses	expense	NOUN
ftr-409	137	13	,	,	PUNCT
ftr-409	137	14	defined	define	VERB
ftr-409	137	15	the	the	DET
ftr-409	137	16	result	result	NOUN
ftr-409	137	17	that	that	SCONJ
ftr-409	137	18	the	the	DET
ftr-409	137	19	formula	formula	NOUN
ftr-409	137	20	for	for	ADP
ftr-409	137	21	computing	compute	VERB
ftr-409	137	22	taxable	taxable	ADJ
ftr-409	137	23	income	income	NOUN
ftr-409	137	24	should	should	AUX
ftr-409	137	25	produce	produce	VERB
ftr-409	137	26	but	but	CCONJ
ftr-409	137	27	not	not	PART
ftr-409	137	28	the	the	DET
ftr-409	137	29	technical	technical	ADJ
ftr-409	137	30	rules	rule	NOUN
ftr-409	137	31	for	for	ADP
ftr-409	137	32	bringing	bring	VERB
ftr-409	137	33	about	about	ADP
ftr-409	137	34	that	that	DET
ftr-409	137	35	result	result	NOUN
ftr-409	137	36	.	.	PUNCT
ftr-409	138	1	when	when	SCONJ
ftr-409	138	2	courts	court	NOUN
ftr-409	138	3	interpreted	interpret	VERB
ftr-409	138	4	section	section	NOUN
ftr-409	138	5	67(e	67(e	NUM
ftr-409	138	6	)	)	PUNCT
ftr-409	138	7	,	,	PUNCT
ftr-409	138	8	they	they	PRON
ftr-409	138	9	attempted	attempt	VERB
ftr-409	138	10	to	to	PART
ftr-409	138	11	achieve	achieve	VERB
ftr-409	138	12	equity	equity	NOUN
ftr-409	138	13	between	between	ADP
ftr-409	138	14	trusts	trust	NOUN
ftr-409	138	15	and	and	CCONJ
ftr-409	138	16	outright	outright	ADJ
ftr-409	138	17	owners	owner	NOUN
ftr-409	138	18	.	.	PUNCT
ftr-409	139	1	they	they	PRON
ftr-409	139	2	failed	fail	VERB
ftr-409	139	3	to	to	PART
ftr-409	139	4	do	do	VERB
ftr-409	139	5	so	so	ADV
ftr-409	139	6	,	,	PUNCT
ftr-409	139	7	however	however	ADV
ftr-409	139	8	,	,	PUNCT
ftr-409	139	9	because	because	SCONJ
ftr-409	139	10	their	their	PRON
ftr-409	139	11	interpretations	interpretation	NOUN
ftr-409	139	12	did	do	AUX
ftr-409	139	13	not	not	PART
ftr-409	139	14	account	account	VERB
ftr-409	139	15	for	for	ADP
ftr-409	139	16	either	either	CCONJ
ftr-409	139	17	the	the	DET
ftr-409	139	18	diversity	diversity	NOUN
ftr-409	139	19	in	in	ADP
ftr-409	139	20	the	the	DET
ftr-409	139	21	beneficiaries	beneficiary	NOUN
ftr-409	139	22	of	of	ADP
ftr-409	139	23	trusts	trust	NOUN
ftr-409	139	24	and	and	CCONJ
ftr-409	139	25	estates	estate	NOUN
ftr-409	139	26	or	or	CCONJ
ftr-409	139	27	the	the	DET
ftr-409	139	28	similarity	similarity	NOUN
ftr-409	139	29	of	of	ADP
ftr-409	139	30	costs	cost	NOUN
ftr-409	139	31	incurred	incur	VERB
ftr-409	139	32	by	by	ADP
ftr-409	139	33	trusts	trust	NOUN
ftr-409	139	34	,	,	PUNCT
ftr-409	139	35	estates	estate	NOUN
ftr-409	139	36	and	and	CCONJ
ftr-409	139	37	outright	outright	ADJ
ftr-409	139	38	owners	owner	NOUN
ftr-409	139	39	.	.	PUNCT
ftr-409	140	1	to	to	PART
ftr-409	140	2	achieve	achieve	VERB
ftr-409	140	3	equity	equity	NOUN
ftr-409	140	4	in	in	ADP
ftr-409	140	5	the	the	DET
ftr-409	140	6	application	application	NOUN
ftr-409	140	7	of	of	ADP
ftr-409	140	8	the	the	DET
ftr-409	140	9	2	2	NUM
ftr-409	140	10	%	%	NOUN
ftr-409	140	11	floor	floor	NOUN
ftr-409	140	12	,	,	PUNCT
ftr-409	140	13	the	the	DET
ftr-409	140	14	interpretation	interpretation	NOUN
ftr-409	140	15	of	of	ADP
ftr-409	140	16	the	the	DET
ftr-409	140	17	2	2	NUM
ftr-409	140	18	%	%	NOUN
ftr-409	140	19	floor	floor	NOUN
ftr-409	140	20	must	must	AUX
ftr-409	140	21	reflect	reflect	VERB
ftr-409	140	22	the	the	DET
ftr-409	140	23	diversity	diversity	NOUN
ftr-409	140	24	of	of	ADP
ftr-409	140	25	beneficiaries	beneficiary	NOUN
ftr-409	140	26	in	in	ADP
ftr-409	140	27	the	the	DET
ftr-409	140	28	same	same	ADJ
ftr-409	140	29	way	way	NOUN
ftr-409	140	30	that	that	PRON
ftr-409	140	31	the	the	DET
ftr-409	140	32	basic	basic	ADJ
ftr-409	140	33	scheme	scheme	NOUN
ftr-409	140	34	of	of	ADP
ftr-409	140	35	taxing	tax	VERB
ftr-409	140	36	trusts	trust	NOUN
ftr-409	140	37	and	and	CCONJ
ftr-409	140	38	estates	estate	NOUN
ftr-409	140	39	does	do	VERB
ftr-409	140	40	.	.	PUNCT
ftr-409	141	1	part	part	NOUN
ftr-409	141	2	iv	iv	NOUN
ftr-409	141	3	presents	present	VERB
ftr-409	141	4	a	a	DET
ftr-409	141	5	contextualized	contextualized	ADJ
ftr-409	141	6	interpretation	interpretation	NOUN
ftr-409	141	7	of	of	ADP
ftr-409	141	8	section	section	NOUN
ftr-409	141	9	67(e	67(e	NUM
ftr-409	141	10	)	)	PUNCT
ftr-409	141	11	that	that	PRON
ftr-409	141	12	brings	bring	VERB
ftr-409	141	13	about	about	ADP
ftr-409	141	14	this	this	DET
ftr-409	141	15	result	result	NOUN
ftr-409	141	16	,	,	PUNCT
ftr-409	141	17	shows	show	VERB
ftr-409	141	18	how	how	SCONJ
ftr-409	141	19	it	it	PRON
ftr-409	141	20	fits	fit	VERB
ftr-409	141	21	within	within	ADP
ftr-409	141	22	the	the	DET
ftr-409	141	23	statutory	statutory	ADJ
ftr-409	141	24	language	language	NOUN
ftr-409	141	25	as	as	ADV
ftr-409	141	26	well	well	ADV
ftr-409	141	27	as	as	ADP
ftr-409	141	28	any	any	PRON
ftr-409	141	29	of	of	ADP
ftr-409	141	30	the	the	DET
ftr-409	141	31	multiple	multiple	ADJ
ftr-409	141	32	“	"	PUNCT
ftr-409	141	33	plain	plain	ADJ
ftr-409	141	34	meaning	meaning	NOUN
ftr-409	141	35	”	"	PUNCT
ftr-409	141	36	interpretations	interpretation	NOUN
ftr-409	141	37	adopted	adopt	VERB
ftr-409	141	38	by	by	ADP
ftr-409	141	39	courts	court	NOUN
ftr-409	141	40	,	,	PUNCT
ftr-409	141	41	and	and	CCONJ
ftr-409	141	42	explains	explain	VERB
ftr-409	141	43	how	how	SCONJ
ftr-409	141	44	it	it	PRON
ftr-409	141	45	achieves	achieve	VERB
ftr-409	141	46	greater	great	ADJ
ftr-409	141	47	equity	equity	NOUN
ftr-409	141	48	than	than	ADP
ftr-409	141	49	any	any	DET
ftr-409	141	50	other	other	ADJ
ftr-409	141	51	existing	exist	VERB
ftr-409	141	52	interpretation.16	interpretation.16	PROPN
ftr-409	141	53	ii	ii	PROPN
ftr-409	141	54	.	.	PUNCT
ftr-409	142	1	trusts	trust	NOUN
ftr-409	142	2	and	and	CCONJ
ftr-409	142	3	the	the	DET
ftr-409	142	4	middle	middle	ADJ
ftr-409	142	5	class	class	NOUN
ftr-409	142	6	taxpayer	taxpayer	NOUN
ftr-409	142	7	the	the	DET
ftr-409	142	8	stereotypical	stereotypical	ADJ
ftr-409	142	9	middle	middle	ADJ
ftr-409	142	10	class	class	NOUN
ftr-409	142	11	taxpayer	taxpayer	NOUN
ftr-409	142	12	works	work	VERB
ftr-409	142	13	to	to	PART
ftr-409	142	14	earn	earn	VERB
ftr-409	142	15	income	income	NOUN
ftr-409	142	16	,	,	PUNCT
ftr-409	142	17	and	and	CCONJ
ftr-409	142	18	pays	pay	VERB
ftr-409	142	19	a	a	DET
ftr-409	142	20	significant	significant	ADJ
ftr-409	142	21	portion	portion	NOUN
ftr-409	142	22	of	of	ADP
ftr-409	142	23	that	that	DET
ftr-409	142	24	income	income	NOUN
ftr-409	142	25	in	in	ADP
ftr-409	142	26	federal	federal	ADJ
ftr-409	142	27	income	income	NOUN
ftr-409	142	28	taxes	taxis	NOUN
ftr-409	142	29	.	.	PUNCT
ftr-409	143	1	the	the	DET
ftr-409	143	2	tax	tax	NOUN
ftr-409	143	3	rules17	rules17	NOUN
ftr-409	143	4	applicable	applicable	ADJ
ftr-409	143	5	to	to	PART
ftr-409	143	6	trust	trust	VERB
ftr-409	143	7	income	income	NOUN
ftr-409	143	8	have	have	VERB
ftr-409	143	9	no	no	DET
ftr-409	143	10	role	role	NOUN
ftr-409	143	11	in	in	ADP
ftr-409	143	12	the	the	DET
ftr-409	143	13	computation	computation	NOUN
ftr-409	143	14	of	of	ADP
ftr-409	143	15	the	the	DET
ftr-409	143	16	taxes	taxis	NOUN
ftr-409	143	17	due	due	ADJ
ftr-409	143	18	on	on	ADP
ftr-409	143	19	the	the	DET
ftr-409	143	20	wages	wage	NOUN
ftr-409	143	21	this	this	DET
ftr-409	143	22	taxpayer	taxpayer	NOUN
ftr-409	143	23	earns	earn	VERB
ftr-409	143	24	.	.	PUNCT
ftr-409	144	1	nevertheless	nevertheless	ADV
ftr-409	144	2	,	,	PUNCT
ftr-409	144	3	the	the	DET
ftr-409	144	4	tax	tax	NOUN
ftr-409	144	5	treatment	treatment	NOUN
ftr-409	144	6	of	of	ADP
ftr-409	144	7	trust	trust	NOUN
ftr-409	144	8	income	income	NOUN
ftr-409	144	9	has	have	VERB
ftr-409	144	10	both	both	CCONJ
ftr-409	144	11	direct	direct	ADJ
ftr-409	144	12	and	and	CCONJ
ftr-409	144	13	indirect	indirect	ADJ
ftr-409	144	14	effects	effect	NOUN
ftr-409	144	15	on	on	ADP
ftr-409	144	16	the	the	DET
ftr-409	144	17	segment	segment	NOUN
ftr-409	144	18	of	of	ADP
ftr-409	144	19	the	the	DET
ftr-409	144	20	taxpaying	taxpaying	NOUN
ftr-409	144	21	population	population	NOUN
ftr-409	144	22	who	who	PRON
ftr-409	144	23	consider	consider	VERB
ftr-409	144	24	themselves	themselves	PRON
ftr-409	144	25	(	(	PUNCT
ftr-409	144	26	and	and	CCONJ
ftr-409	144	27	would	would	AUX
ftr-409	144	28	be	be	AUX
ftr-409	144	29	considered	consider	VERB
ftr-409	144	30	by	by	ADP
ftr-409	144	31	others	other	NOUN
ftr-409	144	32	to	to	PART
ftr-409	144	33	be	be	AUX
ftr-409	144	34	)	)	PUNCT
ftr-409	144	35	middle	middle	ADJ
ftr-409	144	36	14	14	NUM
ftr-409	144	37	.	.	PUNCT
ftr-409	145	1	jacob	jacob	PROPN
ftr-409	145	2	m.	m.	PROPN
ftr-409	145	3	mikow	mikow	PROPN
ftr-409	145	4	,	,	PUNCT
ftr-409	145	5	fiduciary	fiduciary	ADJ
ftr-409	145	6	income	income	NOUN
ftr-409	145	7	tax	tax	NOUN
ftr-409	145	8	returns	return	NOUN
ftr-409	145	9	,	,	PUNCT
ftr-409	145	10	1997	1997	NUM
ftr-409	145	11	at	at	ADP
ftr-409	145	12	77	77	NUM
ftr-409	145	13	(	(	PUNCT
ftr-409	145	14	internal	internal	ADJ
ftr-409	145	15	revenue	revenue	NOUN
ftr-409	145	16	service	service	NOUN
ftr-409	145	17	2005	2005	NUM
ftr-409	145	18	)	)	PUNCT
ftr-409	145	19	gross	gross	ADJ
ftr-409	145	20	income	income	NOUN
ftr-409	145	21	for	for	ADP
ftr-409	145	22	trusts	trust	NOUN
ftr-409	145	23	and	and	CCONJ
ftr-409	145	24	estates	estate	NOUN
ftr-409	145	25	accounted	account	VERB
ftr-409	145	26	for	for	ADP
ftr-409	145	27	73.8	73.8	NUM
ftr-409	145	28	%	%	NOUN
ftr-409	145	29	of	of	ADP
ftr-409	145	30	aggregate	aggregate	ADJ
ftr-409	145	31	gross	gross	ADJ
ftr-409	145	32	income	income	NOUN
ftr-409	145	33	in	in	ADP
ftr-409	145	34	1997	1997	NUM
ftr-409	145	35	)	)	PUNCT
ftr-409	145	36	.	.	PUNCT
ftr-409	146	1	15	15	X
ftr-409	146	2	.	.	X
ftr-409	147	1	see	see	VERB
ftr-409	147	2	infra	infra	NOUN
ftr-409	147	3	notes	note	VERB
ftr-409	147	4	87	87	NUM
ftr-409	147	5	-	-	SYM
ftr-409	147	6	166	166	NUM
ftr-409	147	7	,	,	PUNCT
ftr-409	147	8	and	and	CCONJ
ftr-409	147	9	accompanying	accompany	VERB
ftr-409	147	10	text	text	NOUN
ftr-409	147	11	.	.	PUNCT
ftr-409	148	1	16	16	NUM
ftr-409	148	2	.	.	PUNCT
ftr-409	149	1	see	see	VERB
ftr-409	149	2	infra	infra	NOUN
ftr-409	149	3	notes	note	VERB
ftr-409	149	4	167	167	NUM
ftr-409	149	5	-	-	SYM
ftr-409	149	6	216	216	NUM
ftr-409	149	7	and	and	CCONJ
ftr-409	149	8	accompanying	accompany	VERB
ftr-409	149	9	text	text	NOUN
ftr-409	149	10	.	.	PUNCT
ftr-409	150	1	17	17	NUM
ftr-409	150	2	.	.	PUNCT
ftr-409	151	1	scott	scott	PROPN
ftr-409	151	2	a.	a.	PROPN
ftr-409	151	3	hodge	hodge	PROPN
ftr-409	151	4	,	,	PUNCT
ftr-409	151	5	is	be	AUX
ftr-409	151	6	anyone	anyone	PRON
ftr-409	151	7	left	leave	VERB
ftr-409	151	8	in	in	ADP
ftr-409	151	9	the	the	DET
ftr-409	151	10	middle	middle	ADJ
ftr-409	151	11	class	class	NOUN
ftr-409	151	12	?	?	PUNCT
ftr-409	151	13	,	,	PUNCT
ftr-409	151	14	at	at	ADP
ftr-409	151	15	www.taxfoundation.org/news/show/92.html	www.taxfoundation.org/news/show/92.html	PROPN
ftr-409	151	16	(	(	PUNCT
ftr-409	151	17	last	last	ADV
ftr-409	151	18	visited	visit	VERB
ftr-409	151	19	july	july	PROPN
ftr-409	151	20	6	6	NUM
ftr-409	151	21	,	,	PUNCT
ftr-409	151	22	2006	2006	NUM
ftr-409	151	23	)	)	PUNCT
ftr-409	151	24	.	.	PUNCT
ftr-409	152	1	2006	2006	NUM
ftr-409	152	2	]	]	PUNCT
ftr-409	152	3	taxing	tax	VERB
ftr-409	152	4	middle	middle	ADJ
ftr-409	152	5	class	class	NOUN
ftr-409	152	6	trust(s	trust(s	PROPN
ftr-409	152	7	)	)	PUNCT
ftr-409	152	8	511	511	NUM
ftr-409	152	9	class	class	NOUN
ftr-409	152	10	.	.	PUNCT
ftr-409	153	1	these	these	DET
ftr-409	153	2	effects	effect	NOUN
ftr-409	153	3	make	make	VERB
ftr-409	153	4	the	the	DET
ftr-409	153	5	seemingly	seemingly	ADV
ftr-409	153	6	narrow	narrow	ADJ
ftr-409	153	7	applicability	applicability	NOUN
ftr-409	153	8	of	of	ADP
ftr-409	153	9	section	section	NOUN
ftr-409	153	10	67(e)18	67(e)18	PROPN
ftr-409	153	11	of	of	ADP
ftr-409	153	12	general	general	ADJ
ftr-409	153	13	interest	interest	NOUN
ftr-409	153	14	.	.	PUNCT
ftr-409	154	1	a.	a.	NOUN
ftr-409	155	1	the	the	DET
ftr-409	155	2	relevance	relevance	NOUN
ftr-409	155	3	of	of	ADP
ftr-409	155	4	taxes	taxis	NOUN
ftr-409	155	5	paid	pay	VERB
ftr-409	155	6	on	on	ADP
ftr-409	155	7	trust	trust	NOUN
ftr-409	155	8	income	income	NOUN
ftr-409	155	9	to	to	ADP
ftr-409	155	10	middle	middle	ADJ
ftr-409	155	11	class	class	NOUN
ftr-409	155	12	taxpayers	taxpayer	NOUN
ftr-409	155	13	trusts	trust	NOUN
ftr-409	155	14	serve	serve	VERB
ftr-409	155	15	a	a	DET
ftr-409	155	16	variety	variety	NOUN
ftr-409	155	17	of	of	ADP
ftr-409	155	18	objectives	objective	NOUN
ftr-409	155	19	relating	relate	VERB
ftr-409	155	20	to	to	ADP
ftr-409	155	21	property	property	NOUN
ftr-409	155	22	management	management	NOUN
ftr-409	155	23	and	and	CCONJ
ftr-409	155	24	ownership	ownership	NOUN
ftr-409	155	25	.	.	PUNCT
ftr-409	156	1	the	the	DET
ftr-409	156	2	defining	define	VERB
ftr-409	156	3	feature	feature	NOUN
ftr-409	156	4	of	of	ADP
ftr-409	156	5	a	a	DET
ftr-409	156	6	trust	trust	NOUN
ftr-409	156	7	is	be	AUX
ftr-409	156	8	its	its	PRON
ftr-409	156	9	division	division	NOUN
ftr-409	156	10	of	of	ADP
ftr-409	156	11	title	title	NOUN
ftr-409	156	12	to	to	ADP
ftr-409	156	13	property	property	NOUN
ftr-409	156	14	into	into	ADP
ftr-409	156	15	a	a	DET
ftr-409	156	16	legal	legal	ADJ
ftr-409	156	17	interest	interest	NOUN
ftr-409	156	18	,	,	PUNCT
ftr-409	156	19	held	hold	VERB
ftr-409	156	20	by	by	ADP
ftr-409	156	21	the	the	DET
ftr-409	156	22	trustees	trustee	NOUN
ftr-409	156	23	,	,	PUNCT
ftr-409	156	24	and	and	CCONJ
ftr-409	156	25	an	an	DET
ftr-409	156	26	equitable	equitable	ADJ
ftr-409	156	27	interest	interest	NOUN
ftr-409	156	28	held	hold	VERB
ftr-409	156	29	by	by	ADP
ftr-409	156	30	the	the	DET
ftr-409	156	31	beneficiaries	beneficiary	NOUN
ftr-409	156	32	.	.	PUNCT
ftr-409	157	1	in	in	ADP
ftr-409	157	2	many	many	ADJ
ftr-409	157	3	situations	situation	NOUN
ftr-409	157	4	it	it	PRON
ftr-409	157	5	is	be	AUX
ftr-409	157	6	advantageous	advantageous	ADJ
ftr-409	157	7	,	,	PUNCT
ftr-409	157	8	and	and	CCONJ
ftr-409	157	9	sometimes	sometimes	ADV
ftr-409	157	10	necessary,19	necessary,19	NOUN
ftr-409	157	11	to	to	PART
ftr-409	157	12	separate	separate	VERB
ftr-409	157	13	the	the	DET
ftr-409	157	14	legal	legal	ADJ
ftr-409	157	15	and	and	CCONJ
ftr-409	157	16	equitable	equitable	ADJ
ftr-409	157	17	interests	interest	NOUN
ftr-409	157	18	in	in	ADP
ftr-409	157	19	property	property	NOUN
ftr-409	157	20	.	.	PUNCT
ftr-409	158	1	although	although	SCONJ
ftr-409	158	2	some	some	DET
ftr-409	158	3	of20	of20	PROPN
ftr-409	158	4	these	these	DET
ftr-409	158	5	situations	situation	NOUN
ftr-409	158	6	have	have	VERB
ftr-409	158	7	relevance	relevance	NOUN
ftr-409	158	8	only	only	ADV
ftr-409	158	9	for	for	ADP
ftr-409	158	10	the	the	DET
ftr-409	158	11	wealthiest	wealthy	ADJ
ftr-409	158	12	of	of	ADP
ftr-409	158	13	individuals	individual	NOUN
ftr-409	158	14	,	,	PUNCT
ftr-409	158	15	others	other	NOUN
ftr-409	158	16	apply	apply	VERB
ftr-409	158	17	to	to	ADP
ftr-409	158	18	middle	middle	ADJ
ftr-409	158	19	class	class	NOUN
ftr-409	158	20	taxpayers	taxpayer	NOUN
ftr-409	158	21	as	as	ADV
ftr-409	158	22	well	well	ADV
ftr-409	158	23	.	.	PUNCT
ftr-409	159	1	in	in	ADP
ftr-409	159	2	addition	addition	NOUN
ftr-409	159	3	to	to	ADP
ftr-409	159	4	direct	direct	ADJ
ftr-409	159	5	interests	interest	NOUN
ftr-409	159	6	as	as	ADP
ftr-409	159	7	trust	trust	NOUN
ftr-409	159	8	beneficiaries	beneficiary	NOUN
ftr-409	159	9	or	or	CCONJ
ftr-409	159	10	as	as	ADP
ftr-409	159	11	the	the	DET
ftr-409	159	12	grantor	grantor	NOUN
ftr-409	159	13	of	of	ADP
ftr-409	159	14	a	a	DET
ftr-409	159	15	trust	trust	NOUN
ftr-409	159	16	for	for	ADP
ftr-409	159	17	others	other	NOUN
ftr-409	159	18	,	,	PUNCT
ftr-409	159	19	individuals	individual	NOUN
ftr-409	159	20	have	have	VERB
ftr-409	159	21	an	an	DET
ftr-409	159	22	indirect	indirect	ADJ
ftr-409	159	23	interest	interest	NOUN
ftr-409	159	24	in	in	ADP
ftr-409	159	25	the	the	DET
ftr-409	159	26	taxation	taxation	NOUN
ftr-409	159	27	of	of	ADP
ftr-409	159	28	trust	trust	NOUN
ftr-409	159	29	income	income	NOUN
ftr-409	159	30	.	.	PUNCT
ftr-409	160	1	the	the	DET
ftr-409	160	2	fairness	fairness	NOUN
ftr-409	160	3	of	of	ADP
ftr-409	160	4	the	the	DET
ftr-409	160	5	tax	tax	NOUN
ftr-409	160	6	burden	burden	NOUN
ftr-409	160	7	borne	bear	VERB
ftr-409	160	8	by	by	ADP
ftr-409	160	9	any	any	DET
ftr-409	160	10	individual	individual	NOUN
ftr-409	160	11	depends	depend	VERB
ftr-409	160	12	,	,	PUNCT
ftr-409	160	13	in	in	ADP
ftr-409	160	14	large	large	ADJ
ftr-409	160	15	part	part	NOUN
ftr-409	160	16	,	,	PUNCT
ftr-409	160	17	on	on	ADP
ftr-409	160	18	how	how	SCONJ
ftr-409	160	19	that	that	DET
ftr-409	160	20	burden	burden	NOUN
ftr-409	160	21	compares	compare	VERB
ftr-409	160	22	to	to	ADP
ftr-409	160	23	the	the	DET
ftr-409	160	24	tax	tax	NOUN
ftr-409	160	25	burden	burden	NOUN
ftr-409	160	26	borne	bear	VERB
ftr-409	160	27	by	by	ADP
ftr-409	160	28	others	other	NOUN
ftr-409	160	29	.	.	PUNCT
ftr-409	161	1	thus	thus	ADV
ftr-409	161	2	,	,	PUNCT
ftr-409	161	3	the	the	DET
ftr-409	161	4	fairness	fairness	NOUN
ftr-409	161	5	of	of	ADP
ftr-409	161	6	the	the	DET
ftr-409	161	7	tax	tax	NOUN
ftr-409	161	8	burden	burden	NOUN
ftr-409	161	9	borne	bear	VERB
ftr-409	161	10	by	by	ADP
ftr-409	161	11	the	the	DET
ftr-409	161	12	wage	wage	NOUN
ftr-409	161	13	earner	earner	NOUN
ftr-409	161	14	depends	depend	VERB
ftr-409	161	15	upon	upon	SCONJ
ftr-409	161	16	the	the	DET
ftr-409	161	17	tax	tax	NOUN
ftr-409	161	18	burden	burden	NOUN
ftr-409	161	19	borne	bear	VERB
ftr-409	161	20	by	by	ADP
ftr-409	161	21	those	those	PRON
ftr-409	161	22	whose	whose	DET
ftr-409	161	23	income	income	NOUN
ftr-409	161	24	consists	consist	VERB
ftr-409	161	25	of	of	ADP
ftr-409	161	26	distributions	distribution	NOUN
ftr-409	161	27	from	from	ADP
ftr-409	161	28	trusts	trust	NOUN
ftr-409	161	29	.	.	PUNCT
ftr-409	162	1	the	the	DET
ftr-409	162	2	growing	grow	VERB
ftr-409	162	3	sense	sense	NOUN
ftr-409	162	4	that	that	SCONJ
ftr-409	162	5	middle	middle	ADJ
ftr-409	162	6	class	class	NOUN
ftr-409	162	7	taxpayers	taxpayer	NOUN
ftr-409	162	8	bear	bear	VERB
ftr-409	162	9	a	a	DET
ftr-409	162	10	disproportionate	disproportionate	ADJ
ftr-409	162	11	burden	burden	NOUN
ftr-409	162	12	of	of	ADP
ftr-409	162	13	taxes	taxis	NOUN
ftr-409	162	14	makes	make	VERB
ftr-409	162	15	the	the	DET
ftr-409	162	16	treatment	treatment	NOUN
ftr-409	162	17	of	of	ADP
ftr-409	162	18	trust	trust	NOUN
ftr-409	162	19	income	income	NOUN
ftr-409	162	20	,	,	PUNCT
ftr-409	162	21	which	which	PRON
ftr-409	162	22	is	be	AUX
ftr-409	162	23	typically	typically	ADV
ftr-409	162	24	associated	associate	VERB
ftr-409	162	25	with	with	ADP
ftr-409	162	26	wealthy	wealthy	ADJ
ftr-409	162	27	individuals	individual	NOUN
ftr-409	162	28	,	,	PUNCT
ftr-409	162	29	particularly	particularly	ADV
ftr-409	162	30	relevant	relevant	ADJ
ftr-409	162	31	to	to	ADP
ftr-409	162	32	both	both	DET
ftr-409	162	33	perceptions	perception	NOUN
ftr-409	162	34	and	and	CCONJ
ftr-409	162	35	reality	reality	NOUN
ftr-409	162	36	about	about	ADP
ftr-409	162	37	equity	equity	NOUN
ftr-409	162	38	in	in	ADP
ftr-409	162	39	the	the	DET
ftr-409	162	40	apportionment	apportionment	NOUN
ftr-409	162	41	of	of	ADP
ftr-409	162	42	the	the	DET
ftr-409	162	43	income	income	NOUN
ftr-409	162	44	tax	tax	NOUN
ftr-409	162	45	.	.	PUNCT
ftr-409	163	1	1	1	X
ftr-409	163	2	.	.	X
ftr-409	163	3	direct	direct	ADJ
ftr-409	163	4	interests	interest	NOUN
ftr-409	163	5	some	some	DET
ftr-409	163	6	types	type	NOUN
ftr-409	163	7	of	of	ADP
ftr-409	163	8	trusts	trust	NOUN
ftr-409	163	9	serve	serve	VERB
ftr-409	163	10	objectives	objective	NOUN
ftr-409	163	11	that	that	PRON
ftr-409	163	12	have	have	VERB
ftr-409	163	13	relevance	relevance	NOUN
ftr-409	163	14	only	only	ADV
ftr-409	163	15	for	for	ADP
ftr-409	163	16	the	the	DET
ftr-409	163	17	wealthiest	wealthy	ADJ
ftr-409	163	18	individuals	individual	NOUN
ftr-409	163	19	.	.	PUNCT
ftr-409	164	1	a	a	DET
ftr-409	164	2	“	"	PUNCT
ftr-409	164	3	dynasty	dynasty	NOUN
ftr-409	164	4	trust	trust	NOUN
ftr-409	164	5	,	,	PUNCT
ftr-409	164	6	”	"	PUNCT
ftr-409	164	7	for	for	ADP
ftr-409	164	8	example	example	NOUN
ftr-409	164	9	,	,	PUNCT
ftr-409	164	10	is	be	AUX
ftr-409	164	11	designed	design	VERB
ftr-409	164	12	to	to	PART
ftr-409	164	13	preserve	preserve	VERB
ftr-409	164	14	18	18	NUM
ftr-409	164	15	.	.	PUNCT
ftr-409	165	1	there	there	PRON
ftr-409	165	2	is	be	VERB
ftr-409	165	3	no	no	DET
ftr-409	165	4	commonly	commonly	ADV
ftr-409	165	5	accepted	accept	VERB
ftr-409	165	6	definition	definition	NOUN
ftr-409	165	7	of	of	ADP
ftr-409	165	8	“	"	PUNCT
ftr-409	165	9	middle	middle	ADJ
ftr-409	165	10	class	class	NOUN
ftr-409	165	11	.	.	PUNCT
ftr-409	165	12	”	"	PUNCT
ftr-409	166	1	see	see	VERB
ftr-409	166	2	,	,	PUNCT
ftr-409	166	3	who	who	PRON
ftr-409	166	4	is	be	AUX
ftr-409	166	5	t	t	NOUN
ftr-409	166	6	h	h	NOUN
ftr-409	166	7	e	e	NOUN
ftr-409	166	8	m	m	VERB
ftr-409	166	9	i	i	NOUN
ftr-409	167	1	d	d	NOUN
ftr-409	167	2	d	d	X
ftr-409	167	3	l	l	X
ftr-409	167	4	e	e	X
ftr-409	167	5	c	c	NOUN
ftr-409	167	6	l	l	NOUN
ftr-409	167	7	a	a	DET
ftr-409	167	8	s	s	X
ftr-409	167	9	s	s	X
ftr-409	167	10	,	,	PUNCT
ftr-409	167	11	a	a	DET
ftr-409	167	12	t	t	NOUN
ftr-409	167	13	www.wksu.organews/features/familyseries/middleclass_transcript.html	www.wksu.organews/features/familyseries/middleclass_transcript.html	PROPN
ftr-409	167	14	.	.	PUNCT
ftr-409	168	1	(	(	PUNCT
ftr-409	168	2	last	last	ADV
ftr-409	168	3	visited	visit	VERB
ftr-409	168	4	july	july	PROPN
ftr-409	168	5	6	6	NUM
ftr-409	168	6	,	,	PUNCT
ftr-409	168	7	2006	2006	NUM
ftr-409	168	8	)	)	PUNCT
ftr-409	168	9	.	.	PUNCT
ftr-409	169	1	in	in	ADP
ftr-409	169	2	this	this	DET
ftr-409	169	3	article	article	NOUN
ftr-409	169	4	“	"	PUNCT
ftr-409	169	5	middle	middle	ADJ
ftr-409	169	6	class	class	NOUN
ftr-409	169	7	”	"	PUNCT
ftr-409	169	8	refers	refer	VERB
ftr-409	169	9	to	to	ADP
ftr-409	169	10	individuals	individual	NOUN
ftr-409	169	11	whose	whose	DET
ftr-409	169	12	wealth	wealth	NOUN
ftr-409	169	13	is	be	AUX
ftr-409	169	14	not	not	PART
ftr-409	169	15	extensive	extensive	ADJ
ftr-409	169	16	enough	enough	ADV
ftr-409	169	17	to	to	PART
ftr-409	169	18	merit	merit	VERB
ftr-409	169	19	contemplation	contemplation	NOUN
ftr-409	169	20	of	of	ADP
ftr-409	169	21	objectives	objective	NOUN
ftr-409	169	22	beyond	beyond	ADP
ftr-409	169	23	providing	provide	VERB
ftr-409	169	24	for	for	ADP
ftr-409	169	25	the	the	DET
ftr-409	169	26	needs	need	NOUN
ftr-409	169	27	of	of	ADP
ftr-409	169	28	current	current	ADJ
ftr-409	169	29	family	family	NOUN
ftr-409	169	30	members	member	NOUN
ftr-409	169	31	.	.	PUNCT
ftr-409	170	1	19	19	NUM
ftr-409	170	2	.	.	NOUN
ftr-409	170	3	1	1	NUM
ftr-409	170	4	austin	austin	PROPN
ftr-409	170	5	w.	w.	PROPN
ftr-409	170	6	scott	scott	PROPN
ftr-409	170	7	&	&	CCONJ
ftr-409	170	8	wm	wm	PROPN
ftr-409	170	9	.	.	PROPN
ftr-409	170	10	fratcher	fratcher	PROPN
ftr-409	170	11	,	,	PUNCT
ftr-409	170	12	the	the	DET
ftr-409	170	13	law	law	NOUN
ftr-409	170	14	of	of	ADP
ftr-409	170	15	trusts	trust	NOUN
ftr-409	170	16	§	§	PROPN
ftr-409	170	17	2.3	2.3	NUM
ftr-409	170	18	(	(	PUNCT
ftr-409	170	19	4th	4th	ADJ
ftr-409	170	20	ed	ed	NOUN
ftr-409	170	21	.	.	PROPN
ftr-409	170	22	1987	1987	NUM
ftr-409	170	23	)	)	PUNCT
ftr-409	171	1	[	[	X
ftr-409	171	2	hereinafter	hereinafter	NOUN
ftr-409	171	3	“	"	PUNCT
ftr-409	171	4	scott	scott	PROPN
ftr-409	171	5	on	on	ADP
ftr-409	171	6	trusts	trust	NOUN
ftr-409	171	7	”	"	PUNCT
ftr-409	171	8	]	]	PUNCT
ftr-409	171	9	(	(	PUNCT
ftr-409	171	10	describing	describe	VERB
ftr-409	171	11	trust	trust	NOUN
ftr-409	171	12	as	as	ADP
ftr-409	171	13	a	a	DET
ftr-409	171	14	fiduciary	fiduciary	ADJ
ftr-409	171	15	relationship	relationship	NOUN
ftr-409	171	16	with	with	ADP
ftr-409	171	17	respect	respect	NOUN
ftr-409	171	18	to	to	ADP
ftr-409	171	19	property	property	NOUN
ftr-409	171	20	in	in	ADP
ftr-409	171	21	which	which	PRON
ftr-409	171	22	the	the	DET
ftr-409	171	23	legal	legal	ADJ
ftr-409	171	24	title	title	NOUN
ftr-409	171	25	holder	holder	NOUN
ftr-409	171	26	owes	owe	VERB
ftr-409	171	27	equitable	equitable	ADJ
ftr-409	171	28	duties	duty	NOUN
ftr-409	171	29	to	to	ADP
ftr-409	171	30	another	another	PRON
ftr-409	171	31	)	)	PUNCT
ftr-409	171	32	.	.	PUNCT
ftr-409	172	1	20	20	NUM
ftr-409	172	2	.	.	PUNCT
ftr-409	173	1	i	i	PRON
ftr-409	173	2	d.	d.	PROPN
ftr-409	173	3	at	at	ADP
ftr-409	173	4	1	1	NUM
ftr-409	173	5	(	(	PUNCT
ftr-409	173	6	describing	describe	VERB
ftr-409	173	7	the	the	DET
ftr-409	173	8	purposes	purpose	NOUN
ftr-409	173	9	of	of	ADP
ftr-409	173	10	trusts	trust	NOUN
ftr-409	173	11	to	to	PART
ftr-409	173	12	be	be	AUX
ftr-409	173	13	“	"	PUNCT
ftr-409	173	14	as	as	ADV
ftr-409	173	15	unlimited	unlimited	ADJ
ftr-409	173	16	as	as	ADP
ftr-409	173	17	the	the	DET
ftr-409	173	18	imagination	imagination	NOUN
ftr-409	173	19	of	of	ADP
ftr-409	173	20	lawyers	lawyer	NOUN
ftr-409	173	21	”	"	PUNCT
ftr-409	173	22	)	)	PUNCT
ftr-409	173	23	.	.	PUNCT
ftr-409	174	1	see	see	VERB
ftr-409	174	2	also	also	ADV
ftr-409	174	3	,	,	PUNCT
ftr-409	174	4	1	1	NUM
ftr-409	174	5	a.j	a.j	PROPN
ftr-409	174	6	.	.	PROPN
ftr-409	174	7	casner	casner	PROPN
ftr-409	174	8	&	&	CCONJ
ftr-409	174	9	jeffrey	jeffrey	PROPN
ftr-409	174	10	n.	n.	PROPN
ftr-409	174	11	pennell	pennell	PROPN
ftr-409	174	12	,	,	PUNCT
ftr-409	174	13	estate	estate	NOUN
ftr-409	174	14	planning	planning	NOUN
ftr-409	174	15	§	§	PROPN
ftr-409	174	16	4.0	4.0	NUM
ftr-409	174	17	(	(	PUNCT
ftr-409	174	18	6th	6th	ADJ
ftr-409	174	19	ed	ed	NOUN
ftr-409	174	20	.	.	PROPN
ftr-409	174	21	1995	1995	NUM
ftr-409	174	22	)	)	PUNCT
ftr-409	174	23	(	(	PUNCT
ftr-409	174	24	“	"	PUNCT
ftr-409	174	25	nothing	nothing	PRON
ftr-409	174	26	serves	serve	VERB
ftr-409	174	27	as	as	ADP
ftr-409	174	28	many	many	ADJ
ftr-409	174	29	functions	function	NOUN
ftr-409	174	30	for	for	ADP
ftr-409	174	31	estate	estate	NOUN
ftr-409	174	32	planners	planner	NOUN
ftr-409	174	33	as	as	ADP
ftr-409	174	34	trusts	trust	NOUN
ftr-409	174	35	because	because	SCONJ
ftr-409	174	36	settlors	settlor	NOUN
ftr-409	174	37	literally	literally	ADV
ftr-409	174	38	may	may	AUX
ftr-409	174	39	write	write	VERB
ftr-409	174	40	their	their	PRON
ftr-409	174	41	own	own	ADJ
ftr-409	174	42	rules	rule	NOUN
ftr-409	174	43	”	"	PUNCT
ftr-409	174	44	)	)	PUNCT
ftr-409	174	45	.	.	PUNCT
ftr-409	175	1	512	512	NUM
ftr-409	175	2	florida	florida	PROPN
ftr-409	175	3	tax	tax	NOUN
ftr-409	175	4	review	review	NOUN
ftr-409	175	5	[	[	X
ftr-409	175	6	vol.7:8	vol.7:8	NOUN
ftr-409	175	7	and	and	CCONJ
ftr-409	175	8	increase	increase	VERB
ftr-409	175	9	family	family	NOUN
ftr-409	175	10	wealth	wealth	NOUN
ftr-409	175	11	for	for	ADP
ftr-409	175	12	successive	successive	ADJ
ftr-409	175	13	generations	generation	NOUN
ftr-409	175	14	.	.	PUNCT
ftr-409	176	1	the	the	DET
ftr-409	176	2	idea	idea	NOUN
ftr-409	176	3	of	of	ADP
ftr-409	176	4	providing21	providing21	NOUN
ftr-409	176	5	for	for	ADP
ftr-409	176	6	unborn	unborn	ADJ
ftr-409	176	7	generations	generation	NOUN
ftr-409	176	8	of	of	ADP
ftr-409	176	9	descendants	descendant	NOUN
ftr-409	176	10	is	be	AUX
ftr-409	176	11	not	not	PART
ftr-409	176	12	a	a	DET
ftr-409	176	13	serious	serious	ADJ
ftr-409	176	14	possibility	possibility	NOUN
ftr-409	176	15	for	for	ADP
ftr-409	176	16	most	most	ADJ
ftr-409	176	17	individuals	individual	NOUN
ftr-409	176	18	,	,	PUNCT
ftr-409	176	19	because	because	SCONJ
ftr-409	176	20	their	their	PRON
ftr-409	176	21	own	own	ADJ
ftr-409	176	22	needs	need	VERB
ftr-409	176	23	together	together	ADV
ftr-409	176	24	with	with	ADP
ftr-409	176	25	the	the	DET
ftr-409	176	26	needs	need	NOUN
ftr-409	176	27	of	of	ADP
ftr-409	176	28	their	their	PRON
ftr-409	176	29	existing	exist	VERB
ftr-409	176	30	family	family	NOUN
ftr-409	176	31	members	member	NOUN
ftr-409	176	32	would	would	AUX
ftr-409	176	33	be	be	AUX
ftr-409	176	34	more	more	ADJ
ftr-409	176	35	than	than	ADP
ftr-409	176	36	adequate	adequate	ADJ
ftr-409	176	37	to	to	PART
ftr-409	176	38	consume	consume	VERB
ftr-409	176	39	the	the	DET
ftr-409	176	40	individual	individual	NOUN
ftr-409	176	41	’s	’s	PART
ftr-409	176	42	assets	asset	NOUN
ftr-409	176	43	.	.	PUNCT
ftr-409	177	1	similarly	similarly	ADV
ftr-409	177	2	,	,	PUNCT
ftr-409	177	3	trusts	trust	NOUN
ftr-409	177	4	designed	design	VERB
ftr-409	177	5	to	to	PART
ftr-409	177	6	minimize	minimize	VERB
ftr-409	177	7	generation	generation	NOUN
ftr-409	177	8	skipping	skip	VERB
ftr-409	177	9	transfer	transfer	NOUN
ftr-409	177	10	taxes	taxis	NOUN
ftr-409	177	11	have	have	VERB
ftr-409	177	12	no	no	DET
ftr-409	177	13	relevance	relevance	NOUN
ftr-409	177	14	to	to	ADP
ftr-409	177	15	middle	middle	ADJ
ftr-409	177	16	class	class	NOUN
ftr-409	177	17	taxpayers	taxpayer	NOUN
ftr-409	177	18	because	because	SCONJ
ftr-409	177	19	those	those	DET
ftr-409	177	20	trusts	trust	NOUN
ftr-409	177	21	,	,	PUNCT
ftr-409	177	22	like	like	ADP
ftr-409	177	23	dynasty	dynasty	NOUN
ftr-409	177	24	trusts	trust	NOUN
ftr-409	177	25	,	,	PUNCT
ftr-409	177	26	contemplate	contemplate	VERB
ftr-409	177	27	the	the	DET
ftr-409	177	28	accumulation	accumulation	NOUN
ftr-409	177	29	of	of	ADP
ftr-409	177	30	wealth	wealth	NOUN
ftr-409	177	31	for	for	ADP
ftr-409	177	32	the	the	DET
ftr-409	177	33	benefit	benefit	NOUN
ftr-409	177	34	of	of	ADP
ftr-409	177	35	future	future	ADJ
ftr-409	177	36	generations	generation	NOUN
ftr-409	177	37	.	.	PUNCT
ftr-409	178	1	however	however	ADV
ftr-409	178	2	labeled	label	VERB
ftr-409	178	3	or	or	CCONJ
ftr-409	178	4	characterized	characterize	VERB
ftr-409	178	5	,	,	PUNCT
ftr-409	178	6	the	the	DET
ftr-409	178	7	hallmark	hallmark	NOUN
ftr-409	178	8	of	of	ADP
ftr-409	178	9	these	these	DET
ftr-409	178	10	trusts	trust	NOUN
ftr-409	178	11	is22	is22	PROPN
ftr-409	178	12	that	that	SCONJ
ftr-409	178	13	they	they	PRON
ftr-409	178	14	exist	exist	VERB
ftr-409	178	15	to	to	PART
ftr-409	178	16	accumulate	accumulate	VERB
ftr-409	178	17	income	income	NOUN
ftr-409	178	18	rather	rather	ADV
ftr-409	178	19	than	than	ADP
ftr-409	178	20	distribute	distribute	VERB
ftr-409	178	21	it	it	PRON
ftr-409	178	22	.	.	PUNCT
ftr-409	179	1	in	in	ADP
ftr-409	179	2	many	many	ADJ
ftr-409	179	3	situations	situation	NOUN
ftr-409	179	4	,	,	PUNCT
ftr-409	179	5	however	however	ADV
ftr-409	179	6	,	,	PUNCT
ftr-409	179	7	the	the	DET
ftr-409	179	8	division	division	NOUN
ftr-409	179	9	of	of	ADP
ftr-409	179	10	property	property	NOUN
ftr-409	179	11	into	into	ADP
ftr-409	179	12	separate	separate	ADJ
ftr-409	179	13	legal	legal	ADJ
ftr-409	179	14	and	and	CCONJ
ftr-409	179	15	equitable	equitable	ADJ
ftr-409	179	16	interests	interest	NOUN
ftr-409	179	17	is	be	AUX
ftr-409	179	18	as	as	ADV
ftr-409	179	19	necessary	necessary	ADJ
ftr-409	179	20	or	or	CCONJ
ftr-409	179	21	helpful	helpful	ADJ
ftr-409	179	22	to	to	ADP
ftr-409	179	23	the	the	DET
ftr-409	179	24	middle	middle	ADJ
ftr-409	179	25	class	class	NOUN
ftr-409	179	26	taxpayer	taxpayer	NOUN
ftr-409	179	27	as	as	SCONJ
ftr-409	179	28	it	it	PRON
ftr-409	179	29	is	be	AUX
ftr-409	179	30	to	to	ADP
ftr-409	179	31	wealthier	wealthy	ADJ
ftr-409	179	32	individuals	individual	NOUN
ftr-409	179	33	.	.	PUNCT
ftr-409	180	1	one	one	NUM
ftr-409	180	2	situation	situation	NOUN
ftr-409	180	3	of	of	ADP
ftr-409	180	4	wide	wide	ADJ
ftr-409	180	5	applicability	applicability	NOUN
ftr-409	180	6	is	be	AUX
ftr-409	180	7	the	the	DET
ftr-409	180	8	division23	division23	NOUN
ftr-409	180	9	of	of	ADP
ftr-409	180	10	title	title	NOUN
ftr-409	180	11	into	into	ADP
ftr-409	180	12	legal	legal	ADJ
ftr-409	180	13	and	and	CCONJ
ftr-409	180	14	equitable	equitable	ADJ
ftr-409	180	15	interests	interest	NOUN
ftr-409	180	16	that	that	PRON
ftr-409	180	17	occurs	occur	VERB
ftr-409	180	18	upon	upon	SCONJ
ftr-409	180	19	the	the	DET
ftr-409	180	20	death	death	NOUN
ftr-409	180	21	of	of	ADP
ftr-409	180	22	an	an	DET
ftr-409	180	23	individual	individual	NOUN
ftr-409	180	24	.	.	PUNCT
ftr-409	181	1	whether	whether	SCONJ
ftr-409	181	2	a	a	DET
ftr-409	181	3	decedent	decedent	NOUN
ftr-409	181	4	dies	die	VERB
ftr-409	181	5	intestate	intestate	VERB
ftr-409	181	6	or	or	CCONJ
ftr-409	181	7	leaves	leave	VERB
ftr-409	181	8	a	a	DET
ftr-409	181	9	will	will	NOUN
ftr-409	181	10	,	,	PUNCT
ftr-409	181	11	the	the	DET
ftr-409	181	12	property	property	NOUN
ftr-409	181	13	of	of	ADP
ftr-409	181	14	the	the	DET
ftr-409	181	15	decedent	decedent	ADJ
ftr-409	181	16	vests	vest	NOUN
ftr-409	181	17	in	in	ADP
ftr-409	181	18	a	a	DET
ftr-409	181	19	personal	personal	ADJ
ftr-409	181	20	representative	representative	NOUN
ftr-409	181	21	who	who	PRON
ftr-409	181	22	manages	manage	VERB
ftr-409	181	23	the	the	DET
ftr-409	181	24	property	property	NOUN
ftr-409	181	25	during	during	ADP
ftr-409	181	26	the	the	DET
ftr-409	181	27	administration	administration	NOUN
ftr-409	181	28	of	of	ADP
ftr-409	181	29	the	the	DET
ftr-409	181	30	estate	estate	NOUN
ftr-409	181	31	and	and	CCONJ
ftr-409	181	32	ultimately	ultimately	ADV
ftr-409	181	33	distributes	distribute	VERB
ftr-409	181	34	the	the	DET
ftr-409	181	35	property	property	NOUN
ftr-409	181	36	to	to	ADP
ftr-409	181	37	the	the	DET
ftr-409	181	38	beneficiaries	beneficiary	NOUN
ftr-409	181	39	named	name	VERB
ftr-409	181	40	in	in	ADP
ftr-409	181	41	the	the	DET
ftr-409	181	42	will	will	NOUN
ftr-409	181	43	,	,	PUNCT
ftr-409	181	44	or	or	CCONJ
ftr-409	181	45	the	the	DET
ftr-409	181	46	intestate	intestate	ADJ
ftr-409	181	47	heirs	heir	NOUN
ftr-409	181	48	,	,	PUNCT
ftr-409	181	49	as	as	SCONJ
ftr-409	181	50	the	the	DET
ftr-409	181	51	case	case	NOUN
ftr-409	181	52	may	may	AUX
ftr-409	181	53	be	be	AUX
ftr-409	181	54	.	.	PUNCT
ftr-409	182	1	the24	the24	NOUN
ftr-409	182	2	21	21	NUM
ftr-409	182	3	.	.	PUNCT
ftr-409	183	1	jerome	jerome	PROPN
ftr-409	183	2	a.	a.	PROPN
ftr-409	183	3	manning	manning	PROPN
ftr-409	183	4	et	et	PROPN
ftr-409	183	5	al	al	PROPN
ftr-409	183	6	.	.	PROPN
ftr-409	183	7	,	,	PUNCT
ftr-409	183	8	estate	estate	NOUN
ftr-409	183	9	planning	planning	NOUN
ftr-409	183	10	ch	ch	NOUN
ftr-409	183	11	.	.	PROPN
ftr-409	183	12	4	4	NUM
ftr-409	183	13	at	at	ADP
ftr-409	183	14	4	4	NUM
ftr-409	183	15	-	-	SYM
ftr-409	183	16	6	6	NUM
ftr-409	183	17	(	(	PUNCT
ftr-409	183	18	5th	5th	ADJ
ftr-409	183	19	ed	ed	NOUN
ftr-409	183	20	.	.	PROPN
ftr-409	183	21	1995	1995	NUM
ftr-409	183	22	)	)	PUNCT
ftr-409	183	23	(	(	PUNCT
ftr-409	183	24	describing	describe	VERB
ftr-409	183	25	the	the	DET
ftr-409	183	26	dynasty	dynasty	PROPN
ftr-409	183	27	trust	trust	NOUN
ftr-409	183	28	as	as	ADP
ftr-409	183	29	a	a	DET
ftr-409	183	30	trust	trust	NOUN
ftr-409	183	31	“	"	PUNCT
ftr-409	183	32	which	which	PRON
ftr-409	183	33	is	be	AUX
ftr-409	183	34	designed	design	VERB
ftr-409	183	35	to	to	PART
ftr-409	183	36	continue	continue	VERB
ftr-409	183	37	for	for	ADP
ftr-409	183	38	the	the	DET
ftr-409	183	39	benefit	benefit	NOUN
ftr-409	183	40	of	of	ADP
ftr-409	183	41	successive	successive	ADJ
ftr-409	183	42	generations	generation	NOUN
ftr-409	183	43	for	for	ADP
ftr-409	183	44	the	the	DET
ftr-409	183	45	maximum	maximum	ADJ
ftr-409	183	46	period	period	NOUN
ftr-409	183	47	that	that	PRON
ftr-409	183	48	local	local	ADJ
ftr-409	183	49	law	law	NOUN
ftr-409	183	50	permits	permit	VERB
ftr-409	183	51	the	the	DET
ftr-409	183	52	trust	trust	NOUN
ftr-409	183	53	to	to	PART
ftr-409	183	54	endure	endure	VERB
ftr-409	183	55	free	free	ADJ
ftr-409	183	56	of	of	ADP
ftr-409	183	57	estate	estate	NOUN
ftr-409	183	58	,	,	PUNCT
ftr-409	183	59	gift	gift	NOUN
ftr-409	183	60	and	and	CCONJ
ftr-409	183	61	generation	generation	NOUN
ftr-409	183	62	-	-	PUNCT
ftr-409	183	63	skipping	skip	VERB
ftr-409	183	64	taxes	taxis	NOUN
ftr-409	183	65	”	"	PUNCT
ftr-409	183	66	)	)	PUNCT
ftr-409	183	67	.	.	PUNCT
ftr-409	184	1	22	22	NUM
ftr-409	184	2	.	.	PUNCT
ftr-409	185	1	the	the	DET
ftr-409	185	2	generation	generation	NOUN
ftr-409	185	3	skipping	skip	VERB
ftr-409	185	4	transfer	transfer	NOUN
ftr-409	185	5	(	(	PUNCT
ftr-409	185	6	“	"	PUNCT
ftr-409	185	7	gst	gst	NOUN
ftr-409	185	8	”	"	PUNCT
ftr-409	185	9	)	)	PUNCT
ftr-409	185	10	tax	tax	NOUN
ftr-409	185	11	is	be	AUX
ftr-409	185	12	applicable	applicable	ADJ
ftr-409	185	13	to	to	ADP
ftr-409	185	14	transfers	transfer	NOUN
ftr-409	185	15	for	for	ADP
ftr-409	185	16	the	the	DET
ftr-409	185	17	benefit	benefit	NOUN
ftr-409	185	18	of	of	ADP
ftr-409	185	19	descendants	descendant	NOUN
ftr-409	185	20	and	and	CCONJ
ftr-409	185	21	others	other	NOUN
ftr-409	185	22	who	who	PRON
ftr-409	185	23	are	be	AUX
ftr-409	185	24	at	at	ADV
ftr-409	185	25	least	least	ADV
ftr-409	185	26	two	two	NUM
ftr-409	185	27	generations	generation	NOUN
ftr-409	185	28	removed	remove	VERB
ftr-409	185	29	(	(	PUNCT
ftr-409	185	30	as	as	SCONJ
ftr-409	185	31	defined	define	VERB
ftr-409	185	32	for	for	ADP
ftr-409	185	33	gst	gst	NOUN
ftr-409	185	34	purposes	purpose	NOUN
ftr-409	185	35	)	)	PUNCT
ftr-409	185	36	from	from	ADP
ftr-409	185	37	the	the	DET
ftr-409	185	38	transferor	transferor	NOUN
ftr-409	185	39	.	.	PUNCT
ftr-409	186	1	irc	irc	PROPN
ftr-409	186	2	§	§	PROPN
ftr-409	186	3	2601	2601	NUM
ftr-409	186	4	(	(	PUNCT
ftr-409	186	5	imposing	impose	VERB
ftr-409	186	6	tax	tax	NOUN
ftr-409	186	7	)	)	PUNCT
ftr-409	186	8	and	and	CCONJ
ftr-409	186	9	§	§	PROPN
ftr-409	186	10	2611	2611	NUM
ftr-409	186	11	(	(	PUNCT
ftr-409	186	12	defining	define	VERB
ftr-409	186	13	generation	generation	NOUN
ftr-409	186	14	-	-	PUNCT
ftr-409	186	15	skipping	skip	VERB
ftr-409	186	16	transfer	transfer	NOUN
ftr-409	186	17	)	)	PUNCT
ftr-409	186	18	.	.	PUNCT
ftr-409	187	1	the	the	DET
ftr-409	187	2	exemption	exemption	NOUN
ftr-409	187	3	from	from	ADP
ftr-409	187	4	gst	gst	NOUN
ftr-409	187	5	tax	tax	NOUN
ftr-409	187	6	is	be	AUX
ftr-409	187	7	equal	equal	ADJ
ftr-409	187	8	to	to	ADP
ftr-409	187	9	the	the	DET
ftr-409	187	10	exemption	exemption	NOUN
ftr-409	187	11	equivalent	equivalent	NOUN
ftr-409	187	12	for	for	ADP
ftr-409	187	13	the	the	DET
ftr-409	187	14	estate	estate	NOUN
ftr-409	187	15	tax	tax	NOUN
ftr-409	187	16	,	,	PUNCT
ftr-409	187	17	which	which	PRON
ftr-409	187	18	rises	rise	VERB
ftr-409	187	19	incrementally	incrementally	ADV
ftr-409	187	20	until	until	ADP
ftr-409	187	21	2010	2010	NUM
ftr-409	187	22	,	,	PUNCT
ftr-409	187	23	when	when	SCONJ
ftr-409	187	24	either	either	CCONJ
ftr-409	187	25	reinstatement	reinstatement	NOUN
ftr-409	187	26	or	or	CCONJ
ftr-409	187	27	repeal	repeal	NOUN
ftr-409	187	28	of	of	ADP
ftr-409	187	29	the	the	DET
ftr-409	187	30	estate	estate	NOUN
ftr-409	187	31	tax	tax	NOUN
ftr-409	187	32	is	be	AUX
ftr-409	187	33	scheduled	schedule	VERB
ftr-409	187	34	to	to	PART
ftr-409	187	35	take	take	VERB
ftr-409	187	36	effect	effect	NOUN
ftr-409	187	37	.	.	PUNCT
ftr-409	188	1	irc	irc	PROPN
ftr-409	188	2	§	§	PROPN
ftr-409	188	3	2631(a	2631(a	NUM
ftr-409	188	4	)	)	PUNCT
ftr-409	188	5	,	,	PUNCT
ftr-409	188	6	(	(	PUNCT
ftr-409	188	7	c	c	NOUN
ftr-409	188	8	)	)	PUNCT
ftr-409	188	9	.	.	PUNCT
ftr-409	189	1	the	the	DET
ftr-409	189	2	exemption	exemption	NOUN
ftr-409	189	3	is	be	AUX
ftr-409	189	4	$	$	SYM
ftr-409	189	5	1.5	1.5	NUM
ftr-409	189	6	million	million	NUM
ftr-409	189	7	for	for	ADP
ftr-409	189	8	2005	2005	NUM
ftr-409	189	9	,	,	PUNCT
ftr-409	189	10	$	$	SYM
ftr-409	189	11	2	2	NUM
ftr-409	189	12	million	million	NUM
ftr-409	189	13	for	for	ADP
ftr-409	189	14	2006	2006	NUM
ftr-409	189	15	-	-	SYM
ftr-409	189	16	2008	2008	NUM
ftr-409	189	17	,	,	PUNCT
ftr-409	189	18	and	and	CCONJ
ftr-409	189	19	$	$	SYM
ftr-409	189	20	3.5	3.5	NUM
ftr-409	189	21	million	million	NUM
ftr-409	189	22	for	for	ADP
ftr-409	189	23	2009	2009	NUM
ftr-409	189	24	.	.	PUNCT
ftr-409	190	1	thus	thus	ADV
ftr-409	190	2	,	,	PUNCT
ftr-409	190	3	gst	gst	NOUN
ftr-409	190	4	trusts	trust	NOUN
ftr-409	190	5	and	and	CCONJ
ftr-409	190	6	gst	gst	NOUN
ftr-409	190	7	planning	planning	NOUN
ftr-409	190	8	in	in	ADP
ftr-409	190	9	general	general	ADJ
ftr-409	190	10	is	be	AUX
ftr-409	190	11	irrelevant	irrelevant	ADJ
ftr-409	190	12	only	only	ADV
ftr-409	190	13	for	for	ADP
ftr-409	190	14	individuals	individual	NOUN
ftr-409	190	15	who	who	PRON
ftr-409	190	16	have	have	VERB
ftr-409	190	17	millions	million	NOUN
ftr-409	190	18	of	of	ADP
ftr-409	190	19	dollars	dollar	NOUN
ftr-409	190	20	above	above	ADP
ftr-409	190	21	and	and	CCONJ
ftr-409	190	22	beyond	beyond	ADP
ftr-409	190	23	whatever	whatever	PRON
ftr-409	190	24	is	be	AUX
ftr-409	190	25	left	leave	VERB
ftr-409	190	26	to	to	ADP
ftr-409	190	27	their	their	PRON
ftr-409	190	28	surviving	surviving	NOUN
ftr-409	190	29	spouse	spouse	NOUN
ftr-409	190	30	and	and	CCONJ
ftr-409	190	31	children	child	NOUN
ftr-409	190	32	.	.	PUNCT
ftr-409	191	1	see	see	VERB
ftr-409	191	2	,	,	PUNCT
ftr-409	191	3	carol	carol	PROPN
ftr-409	191	4	a.	a.	PROPN
ftr-409	191	5	harrington	harrington	PROPN
ftr-409	191	6	et	et	PROPN
ftr-409	191	7	al	al	PROPN
ftr-409	191	8	.	.	PUNCT
ftr-409	192	1	generation	generation	NOUN
ftr-409	192	2	-	-	PUNCT
ftr-409	192	3	skipping	skip	VERB
ftr-409	192	4	transfer	transfer	NOUN
ftr-409	192	5	tax	tax	NOUN
ftr-409	192	6	,	,	PUNCT
ftr-409	192	7	¶	¶	NUM
ftr-409	192	8	4.01	4.01	NUM
ftr-409	192	9	(	(	PUNCT
ftr-409	192	10	2d	2d	NUM
ftr-409	192	11	ed	ed	NOUN
ftr-409	192	12	.	.	PROPN
ftr-409	192	13	2003	2003	NUM
ftr-409	192	14	)	)	PUNCT
ftr-409	192	15	.	.	PUNCT
ftr-409	193	1	23	23	NUM
ftr-409	193	2	.	.	X
ftr-409	194	1	see	see	VERB
ftr-409	194	2	,	,	PUNCT
ftr-409	194	3	e.g.	e.g.	ADV
ftr-409	194	4	,	,	PUNCT
ftr-409	194	5	carolyn	carolyn	PROPN
ftr-409	194	6	t.	t.	PROPN
ftr-409	194	7	geer	geer	PROPN
ftr-409	194	8	,	,	PUNCT
ftr-409	194	9	trust	trust	VERB
ftr-409	194	10	a	a	DET
ftr-409	194	11	trust	trust	NOUN
ftr-409	194	12	,	,	PUNCT
ftr-409	194	13	forbes	forbes	PROPN
ftr-409	194	14	,	,	PUNCT
ftr-409	194	15	aug	aug	PROPN
ftr-409	194	16	.	.	PROPN
ftr-409	194	17	14	14	NUM
ftr-409	194	18	,	,	PUNCT
ftr-409	194	19	1995	1995	NUM
ftr-409	194	20	,	,	PUNCT
ftr-409	194	21	at	at	ADP
ftr-409	194	22	168	168	NUM
ftr-409	194	23	(	(	PUNCT
ftr-409	194	24	describing	describe	VERB
ftr-409	194	25	trusts	trust	NOUN
ftr-409	194	26	as	as	ADP
ftr-409	194	27	“	"	PUNCT
ftr-409	194	28	necessary	necessary	ADJ
ftr-409	194	29	”	"	PUNCT
ftr-409	194	30	for	for	ADP
ftr-409	194	31	the	the	DET
ftr-409	194	32	middle	middle	ADJ
ftr-409	194	33	class	class	NOUN
ftr-409	194	34	and	and	CCONJ
ftr-409	194	35	citing	cite	VERB
ftr-409	194	36	statistics	statistic	NOUN
ftr-409	194	37	indicative	indicative	ADJ
ftr-409	194	38	of	of	ADP
ftr-409	194	39	the	the	DET
ftr-409	194	40	prevalence	prevalence	NOUN
ftr-409	194	41	of	of	ADP
ftr-409	194	42	these	these	DET
ftr-409	194	43	trusts	trust	NOUN
ftr-409	194	44	)	)	PUNCT
ftr-409	194	45	;	;	PUNCT
ftr-409	194	46	doug	doug	PROPN
ftr-409	194	47	h.	h.	PROPN
ftr-409	194	48	moy	moy	PROPN
ftr-409	194	49	,	,	PUNCT
ftr-409	194	50	inequitable	inequitable	ADJ
ftr-409	194	51	taxation	taxation	NOUN
ftr-409	194	52	of	of	ADP
ftr-409	194	53	estate	estate	NOUN
ftr-409	194	54	and	and	CCONJ
ftr-409	194	55	trusts	trust	NOUN
ftr-409	194	56	,	,	PUNCT
ftr-409	194	57	39	39	NUM
ftr-409	194	58	the	the	DET
ftr-409	194	59	nat’l	nat’l	ADJ
ftr-409	194	60	public	public	ADJ
ftr-409	194	61	accountant	accountant	NOUN
ftr-409	194	62	14	14	NUM
ftr-409	194	63	(	(	PUNCT
ftr-409	194	64	aug	aug	PROPN
ftr-409	194	65	.	.	PROPN
ftr-409	194	66	1994	1994	NUM
ftr-409	194	67	)	)	PUNCT
ftr-409	194	68	(	(	PUNCT
ftr-409	194	69	listing	list	VERB
ftr-409	194	70	the	the	DET
ftr-409	194	71	following	follow	VERB
ftr-409	194	72	reasons	reason	NOUN
ftr-409	194	73	the	the	DET
ftr-409	194	74	owner	owner	NOUN
ftr-409	194	75	of	of	ADP
ftr-409	194	76	a	a	DET
ftr-409	194	77	modest	modest	ADJ
ftr-409	194	78	estate	estate	NOUN
ftr-409	194	79	might	might	AUX
ftr-409	194	80	consider	consider	VERB
ftr-409	194	81	creating	create	VERB
ftr-409	194	82	a	a	DET
ftr-409	194	83	trust	trust	NOUN
ftr-409	194	84	:	:	PUNCT
ftr-409	194	85	“	"	PUNCT
ftr-409	194	86	(	(	PUNCT
ftr-409	194	87	1	1	X
ftr-409	194	88	)	)	PUNCT
ftr-409	194	89	to	to	PART
ftr-409	194	90	provide	provide	VERB
ftr-409	194	91	for	for	ADP
ftr-409	194	92	asset	asset	NOUN
ftr-409	194	93	management	management	NOUN
ftr-409	194	94	for	for	ADP
ftr-409	194	95	a	a	DET
ftr-409	194	96	surviving	surviving	NOUN
ftr-409	194	97	spouse	spouse	NOUN
ftr-409	194	98	and	and	CCONJ
ftr-409	194	99	ensure	ensure	VERB
ftr-409	194	100	preservation	preservation	NOUN
ftr-409	194	101	and	and	CCONJ
ftr-409	194	102	continuity	continuity	NOUN
ftr-409	194	103	of	of	ADP
ftr-409	194	104	assets	asset	NOUN
ftr-409	194	105	for	for	ADP
ftr-409	194	106	the	the	DET
ftr-409	194	107	family	family	NOUN
ftr-409	194	108	.	.	PUNCT
ftr-409	194	109	.	.	PUNCT
ftr-409	195	1	.	.	PUNCT
ftr-409	196	1	unit	unit	NOUN
ftr-409	196	2	;	;	PUNCT
ftr-409	196	3	(	(	PUNCT
ftr-409	196	4	2	2	X
ftr-409	196	5	)	)	PUNCT
ftr-409	196	6	to	to	PART
ftr-409	196	7	protect	protect	VERB
ftr-409	196	8	and	and	CCONJ
ftr-409	196	9	provide	provide	VERB
ftr-409	196	10	for	for	ADP
ftr-409	196	11	the	the	DET
ftr-409	196	12	special	special	ADJ
ftr-409	196	13	needs	need	NOUN
ftr-409	196	14	of	of	ADP
ftr-409	196	15	.	.	PUNCT
ftr-409	196	16	.	.	PUNCT
ftr-409	197	1	.	.	PUNCT
ftr-409	198	1	children	child	NOUN
ftr-409	198	2	;	;	PUNCT
ftr-409	198	3	(	(	PUNCT
ftr-409	198	4	3	3	X
ftr-409	198	5	)	)	PUNCT
ftr-409	198	6	to	to	PART
ftr-409	198	7	avoid	avoid	VERB
ftr-409	198	8	.	.	PUNCT
ftr-409	198	9	.	.	PUNCT
ftr-409	199	1	.	.	PUNCT
ftr-409	200	1	conservatorships	conservatorship	NOUN
ftr-409	200	2	for	for	ADP
ftr-409	200	3	[	[	PUNCT
ftr-409	200	4	minor	minor	ADJ
ftr-409	200	5	or	or	CCONJ
ftr-409	200	6	disabled	disabled	ADJ
ftr-409	200	7	individuals	individual	NOUN
ftr-409	200	8	]	]	PUNCT
ftr-409	200	9	;	;	PUNCT
ftr-409	200	10	and	and	CCONJ
ftr-409	200	11	(	(	PUNCT
ftr-409	200	12	4	4	NUM
ftr-409	200	13	)	)	PUNCT
ftr-409	200	14	to	to	ADP
ftr-409	200	15	[	[	X
ftr-409	200	16	relieve	relieve	VERB
ftr-409	200	17	]	]	PUNCT
ftr-409	200	18	beneficiaries	beneficiary	NOUN
ftr-409	200	19	from	from	ADP
ftr-409	200	20	the	the	DET
ftr-409	200	21	burdens	burden	NOUN
ftr-409	200	22	of	of	ADP
ftr-409	200	23	managing	manage	VERB
ftr-409	200	24	property	property	NOUN
ftr-409	200	25	)	)	PUNCT
ftr-409	200	26	.	.	PUNCT
ftr-409	201	1	24	24	NUM
ftr-409	201	2	.	.	PUNCT
ftr-409	202	1	patricia	patricia	PROPN
ftr-409	202	2	cain	cain	PROPN
ftr-409	202	3	et	et	PROPN
ftr-409	202	4	al	al	PROPN
ftr-409	202	5	.	.	PROPN
ftr-409	202	6	,	,	PUNCT
ftr-409	202	7	family	family	NOUN
ftr-409	202	8	wealth	wealth	NOUN
ftr-409	202	9	management	management	NOUN
ftr-409	202	10	75	75	NUM
ftr-409	202	11	(	(	PUNCT
ftr-409	202	12	william	william	PROPN
ftr-409	202	13	j.	j.	PROPN
ftr-409	202	14	turnier	turnier	PROPN
ftr-409	202	15	&	&	CCONJ
ftr-409	202	16	grayson	grayson	PROPN
ftr-409	202	17	m.p	m.p	PROPN
ftr-409	202	18	.	.	PROPN
ftr-409	202	19	mccouch	mccouch	PROPN
ftr-409	202	20	eds	eds	PROPN
ftr-409	202	21	.	.	PROPN
ftr-409	202	22	2005	2005	NUM
ftr-409	202	23	)	)	PUNCT
ftr-409	202	24	.	.	PUNCT
ftr-409	203	1	2006	2006	NUM
ftr-409	203	2	]	]	PUNCT
ftr-409	203	3	taxing	tax	VERB
ftr-409	203	4	middle	middle	ADJ
ftr-409	203	5	class	class	NOUN
ftr-409	203	6	trust(s	trust(s	PROPN
ftr-409	203	7	)	)	PUNCT
ftr-409	203	8	513	513	NUM
ftr-409	203	9	decedent	decedent	NOUN
ftr-409	203	10	does	do	AUX
ftr-409	203	11	not	not	PART
ftr-409	203	12	affirmatively	affirmatively	ADV
ftr-409	203	13	choose	choose	VERB
ftr-409	203	14	to	to	PART
ftr-409	203	15	divide	divide	VERB
ftr-409	203	16	property	property	NOUN
ftr-409	203	17	into	into	ADP
ftr-409	203	18	legal	legal	ADJ
ftr-409	203	19	and	and	CCONJ
ftr-409	203	20	equitable	equitable	ADJ
ftr-409	203	21	interests	interest	NOUN
ftr-409	203	22	,	,	PUNCT
ftr-409	203	23	but	but	CCONJ
ftr-409	203	24	the	the	DET
ftr-409	203	25	law	law	NOUN
ftr-409	203	26	imposes	impose	VERB
ftr-409	203	27	this	this	DET
ftr-409	203	28	arrangement	arrangement	NOUN
ftr-409	203	29	in	in	ADP
ftr-409	203	30	order	order	NOUN
ftr-409	203	31	to	to	PART
ftr-409	203	32	facilitate	facilitate	VERB
ftr-409	203	33	efficient	efficient	ADJ
ftr-409	203	34	administration	administration	NOUN
ftr-409	203	35	of	of	ADP
ftr-409	203	36	estates	estate	NOUN
ftr-409	203	37	.	.	PUNCT
ftr-409	204	1	the	the	DET
ftr-409	204	2	property	property	NOUN
ftr-409	204	3	of	of	ADP
ftr-409	204	4	the	the	DET
ftr-409	204	5	estate	estate	NOUN
ftr-409	204	6	itself	itself	PRON
ftr-409	204	7	is	be	AUX
ftr-409	204	8	not25	not25	PROPN
ftr-409	204	9	subject	subject	ADJ
ftr-409	204	10	to	to	ADP
ftr-409	204	11	income	income	NOUN
ftr-409	204	12	tax	tax	NOUN
ftr-409	204	13	,	,	PUNCT
ftr-409	204	14	but	but	CCONJ
ftr-409	204	15	the	the	DET
ftr-409	204	16	income	income	NOUN
ftr-409	204	17	earned	earn	VERB
ftr-409	204	18	by	by	ADP
ftr-409	204	19	the	the	DET
ftr-409	204	20	decedent	decedent	NOUN
ftr-409	204	21	’s	’s	PART
ftr-409	204	22	estate	estate	NOUN
ftr-409	204	23	during	during	ADP
ftr-409	204	24	the	the	DET
ftr-409	204	25	course	course	NOUN
ftr-409	204	26	of	of	ADP
ftr-409	204	27	the	the	DET
ftr-409	204	28	estate	estate	NOUN
ftr-409	204	29	administration	administration	NOUN
ftr-409	204	30	is	be	AUX
ftr-409	204	31	.	.	PUNCT
ftr-409	205	1	the	the	DET
ftr-409	205	2	taxation	taxation	NOUN
ftr-409	205	3	of	of	ADP
ftr-409	205	4	estate	estate	NOUN
ftr-409	205	5	income	income	NOUN
ftr-409	205	6	is26	is26	PROPN
ftr-409	205	7	governed	govern	VERB
ftr-409	205	8	by	by	ADP
ftr-409	205	9	the	the	DET
ftr-409	205	10	same	same	ADJ
ftr-409	205	11	general	general	ADJ
ftr-409	205	12	scheme	scheme	NOUN
ftr-409	205	13	applicable	applicable	ADJ
ftr-409	205	14	to	to	ADP
ftr-409	205	15	trusts	trust	NOUN
ftr-409	205	16	because	because	SCONJ
ftr-409	205	17	both	both	PRON
ftr-409	205	18	involve	involve	VERB
ftr-409	205	19	fiduciaries	fiduciary	NOUN
ftr-409	205	20	who	who	PRON
ftr-409	205	21	hold	hold	VERB
ftr-409	205	22	legal	legal	ADJ
ftr-409	205	23	title	title	NOUN
ftr-409	205	24	to	to	ADP
ftr-409	205	25	property	property	NOUN
ftr-409	205	26	for	for	ADP
ftr-409	205	27	the	the	DET
ftr-409	205	28	benefit	benefit	NOUN
ftr-409	205	29	of	of	ADP
ftr-409	205	30	other	other	ADJ
ftr-409	205	31	equitable	equitable	ADJ
ftr-409	205	32	owners	owner	NOUN
ftr-409	205	33	.	.	PUNCT
ftr-409	206	1	thus	thus	ADV
ftr-409	206	2	,	,	PUNCT
ftr-409	206	3	the	the	DET
ftr-409	206	4	tax	tax	NOUN
ftr-409	206	5	rules	rule	NOUN
ftr-409	206	6	applicable	applicable	ADJ
ftr-409	206	7	to	to	PART
ftr-409	206	8	trust	trust	VERB
ftr-409	206	9	income	income	NOUN
ftr-409	206	10	will	will	AUX
ftr-409	206	11	be	be	AUX
ftr-409	206	12	relevant	relevant	ADJ
ftr-409	206	13	for27	for27	ADJ
ftr-409	206	14	middle	middle	ADJ
ftr-409	206	15	class	class	NOUN
ftr-409	206	16	taxpayers	taxpayer	NOUN
ftr-409	206	17	who	who	PRON
ftr-409	206	18	inherit	inherit	VERB
ftr-409	206	19	property	property	NOUN
ftr-409	206	20	in	in	ADP
ftr-409	206	21	intestacy	intestacy	NOUN
ftr-409	206	22	or	or	CCONJ
ftr-409	206	23	receive	receive	VERB
ftr-409	206	24	a	a	DET
ftr-409	206	25	bequest	bequest	NOUN
ftr-409	206	26	under	under	ADP
ftr-409	206	27	a	a	DET
ftr-409	206	28	will.28	will.28	NOUN
ftr-409	206	29	an	an	DET
ftr-409	206	30	important	important	ADJ
ftr-409	206	31	use	use	NOUN
ftr-409	206	32	of	of	ADP
ftr-409	206	33	trusts	trust	NOUN
ftr-409	206	34	involves	involve	VERB
ftr-409	206	35	situations	situation	NOUN
ftr-409	206	36	where	where	SCONJ
ftr-409	206	37	an	an	DET
ftr-409	206	38	individual	individual	ADJ
ftr-409	206	39	wishes	wish	VERB
ftr-409	206	40	to	to	PART
ftr-409	206	41	give	give	VERB
ftr-409	206	42	property	property	NOUN
ftr-409	206	43	to	to	ADP
ftr-409	206	44	a	a	DET
ftr-409	206	45	donee	donee	NOUN
ftr-409	206	46	who	who	PRON
ftr-409	206	47	would	would	AUX
ftr-409	206	48	be	be	AUX
ftr-409	206	49	unable	unable	ADJ
ftr-409	206	50	to	to	PART
ftr-409	206	51	manage	manage	VERB
ftr-409	206	52	the	the	DET
ftr-409	206	53	property	property	NOUN
ftr-409	206	54	.	.	PUNCT
ftr-409	207	1	in	in	ADP
ftr-409	207	2	these	these	DET
ftr-409	207	3	situations	situation	NOUN
ftr-409	207	4	,	,	PUNCT
ftr-409	207	5	outright	outright	ADJ
ftr-409	207	6	ownership	ownership	NOUN
ftr-409	207	7	is	be	AUX
ftr-409	207	8	not	not	PART
ftr-409	207	9	an	an	DET
ftr-409	207	10	option	option	NOUN
ftr-409	207	11	,	,	PUNCT
ftr-409	207	12	and	and	CCONJ
ftr-409	207	13	a	a	DET
ftr-409	207	14	trust	trust	NOUN
ftr-409	207	15	is	be	AUX
ftr-409	207	16	often	often	ADV
ftr-409	207	17	the	the	DET
ftr-409	207	18	best	good	ADJ
ftr-409	207	19	alternative	alternative	NOUN
ftr-409	207	20	.	.	PUNCT
ftr-409	208	1	a	a	DET
ftr-409	208	2	classic	classic	ADJ
ftr-409	208	3	situation	situation	NOUN
ftr-409	208	4	in	in	ADP
ftr-409	208	5	which	which	PRON
ftr-409	208	6	a	a	DET
ftr-409	208	7	middle	middle	ADJ
ftr-409	208	8	class	class	NOUN
ftr-409	208	9	taxpayer29	taxpayer29	NOUN
ftr-409	208	10	would	would	AUX
ftr-409	208	11	create	create	VERB
ftr-409	208	12	this	this	DET
ftr-409	208	13	type	type	NOUN
ftr-409	208	14	of	of	ADP
ftr-409	208	15	trust	trust	NOUN
ftr-409	208	16	is	be	AUX
ftr-409	208	17	the	the	DET
ftr-409	208	18	death	death	NOUN
ftr-409	208	19	of	of	ADP
ftr-409	208	20	a	a	DET
ftr-409	208	21	taxpayer	taxpayer	NOUN
ftr-409	208	22	who	who	PRON
ftr-409	208	23	has	have	VERB
ftr-409	208	24	dependents	dependent	NOUN
ftr-409	208	25	.	.	PUNCT
ftr-409	209	1	if	if	SCONJ
ftr-409	209	2	the	the	DET
ftr-409	209	3	sole	sole	ADJ
ftr-409	209	4	parent	parent	NOUN
ftr-409	209	5	,	,	PUNCT
ftr-409	209	6	or	or	CCONJ
ftr-409	209	7	surviving	survive	VERB
ftr-409	209	8	parent	parent	NOUN
ftr-409	209	9	,	,	PUNCT
ftr-409	209	10	of	of	ADP
ftr-409	209	11	a	a	DET
ftr-409	209	12	minor	minor	ADJ
ftr-409	209	13	child	child	NOUN
ftr-409	209	14	,	,	PUNCT
ftr-409	209	15	dies	die	VERB
ftr-409	209	16	,	,	PUNCT
ftr-409	209	17	for	for	ADP
ftr-409	209	18	example	example	NOUN
ftr-409	209	19	,	,	PUNCT
ftr-409	209	20	the	the	DET
ftr-409	209	21	will	will	NOUN
ftr-409	209	22	of	of	ADP
ftr-409	209	23	the	the	DET
ftr-409	209	24	parent	parent	NOUN
ftr-409	209	25	often	often	ADV
ftr-409	209	26	will	will	AUX
ftr-409	209	27	create	create	VERB
ftr-409	209	28	a	a	DET
ftr-409	209	29	trust	trust	NOUN
ftr-409	209	30	to	to	PART
ftr-409	209	31	hold	hold	VERB
ftr-409	209	32	all	all	PRON
ftr-409	209	33	of	of	ADP
ftr-409	209	34	the	the	DET
ftr-409	209	35	parent	parent	NOUN
ftr-409	209	36	’s	’s	PART
ftr-409	209	37	property	property	NOUN
ftr-409	209	38	for	for	ADP
ftr-409	209	39	the	the	DET
ftr-409	209	40	benefit	benefit	NOUN
ftr-409	209	41	of	of	ADP
ftr-409	209	42	the	the	DET
ftr-409	209	43	child	child	NOUN
ftr-409	209	44	.	.	PUNCT
ftr-409	210	1	the	the	DET
ftr-409	210	2	assets	asset	NOUN
ftr-409	210	3	of	of	ADP
ftr-409	210	4	the	the	DET
ftr-409	210	5	trust	trust	NOUN
ftr-409	210	6	will	will	AUX
ftr-409	210	7	consist	consist	VERB
ftr-409	210	8	of	of	ADP
ftr-409	210	9	the	the	DET
ftr-409	210	10	parent	parent	NOUN
ftr-409	210	11	’s	’s	PART
ftr-409	210	12	property	property	NOUN
ftr-409	210	13	–	–	PUNCT
ftr-409	210	14	accumulated	accumulate	VERB
ftr-409	210	15	savings	saving	NOUN
ftr-409	210	16	,	,	PUNCT
ftr-409	210	17	the	the	DET
ftr-409	210	18	survivorship	survivorship	NOUN
ftr-409	210	19	benefit	benefit	NOUN
ftr-409	210	20	in	in	ADP
ftr-409	210	21	a	a	DET
ftr-409	210	22	pension	pension	NOUN
ftr-409	210	23	plan	plan	NOUN
ftr-409	210	24	,	,	PUNCT
ftr-409	210	25	or	or	CCONJ
ftr-409	210	26	a	a	DET
ftr-409	210	27	life	life	NOUN
ftr-409	210	28	25	25	NUM
ftr-409	210	29	.	.	PUNCT
ftr-409	211	1	i	i	PRON
ftr-409	211	2	d.	d.	PROPN
ftr-409	211	3	26	26	NUM
ftr-409	211	4	.	.	PUNCT
ftr-409	212	1	irc	irc	PROPN
ftr-409	212	2	§	§	PROPN
ftr-409	212	3	102(a	102(a	PROPN
ftr-409	212	4	)	)	PUNCT
ftr-409	212	5	and	and	CCONJ
ftr-409	212	6	(	(	PUNCT
ftr-409	212	7	b	b	NOUN
ftr-409	212	8	)	)	PUNCT
ftr-409	212	9	.	.	PUNCT
ftr-409	213	1	27	27	NUM
ftr-409	213	2	.	.	PUNCT
ftr-409	214	1	estates	estate	NOUN
ftr-409	214	2	and	and	CCONJ
ftr-409	214	3	trusts	trust	NOUN
ftr-409	214	4	,	,	PUNCT
ftr-409	214	5	though	though	SCONJ
ftr-409	214	6	they	they	PRON
ftr-409	214	7	both	both	PRON
ftr-409	214	8	involve	involve	VERB
ftr-409	214	9	fiduciary	fiduciary	ADJ
ftr-409	214	10	ownership	ownership	NOUN
ftr-409	214	11	,	,	PUNCT
ftr-409	214	12	differ	differ	VERB
ftr-409	214	13	in	in	ADP
ftr-409	214	14	important	important	ADJ
ftr-409	214	15	respects	respect	NOUN
ftr-409	214	16	.	.	PUNCT
ftr-409	215	1	some	some	PRON
ftr-409	215	2	of	of	ADP
ftr-409	215	3	these	these	DET
ftr-409	215	4	differences	difference	NOUN
ftr-409	215	5	justify	justify	VERB
ftr-409	215	6	or	or	CCONJ
ftr-409	215	7	require	require	VERB
ftr-409	215	8	different	different	ADJ
ftr-409	215	9	tax	tax	NOUN
ftr-409	215	10	treatment	treatment	NOUN
ftr-409	215	11	,	,	PUNCT
ftr-409	215	12	and	and	CCONJ
ftr-409	215	13	for	for	ADP
ftr-409	215	14	this	this	DET
ftr-409	215	15	reason	reason	NOUN
ftr-409	215	16	subchapter	subchapter	NOUN
ftr-409	215	17	j	j	PROPN
ftr-409	215	18	treats	treat	VERB
ftr-409	215	19	estates	estate	NOUN
ftr-409	215	20	and	and	CCONJ
ftr-409	215	21	trusts	trust	VERB
ftr-409	215	22	differently	differently	ADV
ftr-409	215	23	for	for	ADP
ftr-409	215	24	some	some	DET
ftr-409	215	25	purposes	purpose	NOUN
ftr-409	215	26	.	.	PUNCT
ftr-409	216	1	see	see	VERB
ftr-409	216	2	,	,	PUNCT
ftr-409	216	3	e.g.	e.g.	ADV
ftr-409	216	4	,	,	PUNCT
ftr-409	216	5	irc	irc	PROPN
ftr-409	216	6	§	§	PROPN
ftr-409	216	7	§	§	PROPN
ftr-409	216	8	642(b	642(b	PROPN
ftr-409	216	9	)	)	PUNCT
ftr-409	216	10	(	(	PUNCT
ftr-409	216	11	personal	personal	ADJ
ftr-409	216	12	exemption	exemption	NOUN
ftr-409	216	13	)	)	PUNCT
ftr-409	216	14	,	,	PUNCT
ftr-409	216	15	642(c)(2	642(c)(2	NUM
ftr-409	216	16	)	)	PUNCT
ftr-409	216	17	(	(	PUNCT
ftr-409	216	18	set	set	VERB
ftr-409	216	19	aside	aside	ADV
ftr-409	216	20	of	of	ADP
ftr-409	216	21	income	income	NOUN
ftr-409	216	22	for	for	ADP
ftr-409	216	23	charitable	charitable	ADJ
ftr-409	216	24	purposes	purpose	NOUN
ftr-409	216	25	)	)	PUNCT
ftr-409	216	26	644	644	NUM
ftr-409	216	27	(	(	PUNCT
ftr-409	216	28	taxable	taxable	ADJ
ftr-409	216	29	year	year	NOUN
ftr-409	216	30	of	of	ADP
ftr-409	216	31	trusts	trust	NOUN
ftr-409	216	32	)	)	PUNCT
ftr-409	216	33	.	.	PUNCT
ftr-409	217	1	it	it	PRON
ftr-409	217	2	has	have	AUX
ftr-409	217	3	been	be	AUX
ftr-409	217	4	argued	argue	VERB
ftr-409	217	5	that	that	SCONJ
ftr-409	217	6	the	the	DET
ftr-409	217	7	differences	difference	NOUN
ftr-409	217	8	between	between	ADP
ftr-409	217	9	estates	estate	NOUN
ftr-409	217	10	and	and	CCONJ
ftr-409	217	11	trusts	trust	NOUN
ftr-409	217	12	are	be	AUX
ftr-409	217	13	so	so	ADV
ftr-409	217	14	significant	significant	ADJ
ftr-409	217	15	that	that	SCONJ
ftr-409	217	16	it	it	PRON
ftr-409	217	17	is	be	AUX
ftr-409	217	18	not	not	PART
ftr-409	217	19	necessarily	necessarily	ADV
ftr-409	217	20	appropriate	appropriate	ADJ
ftr-409	217	21	to	to	PART
ftr-409	217	22	apply	apply	VERB
ftr-409	217	23	even	even	ADV
ftr-409	217	24	the	the	DET
ftr-409	217	25	same	same	ADJ
ftr-409	217	26	general	general	ADJ
ftr-409	217	27	scheme	scheme	NOUN
ftr-409	217	28	to	to	ADP
ftr-409	217	29	both	both	DET
ftr-409	217	30	types	type	NOUN
ftr-409	217	31	of	of	ADP
ftr-409	217	32	entities	entity	NOUN
ftr-409	217	33	.	.	PUNCT
ftr-409	218	1	joseph	joseph	PROPN
ftr-409	218	2	m.	m.	PROPN
ftr-409	218	3	dodge	dodge	PROPN
ftr-409	218	4	,	,	PUNCT
ftr-409	218	5	simplifying	simplify	VERB
ftr-409	218	6	models	model	NOUN
ftr-409	218	7	for	for	ADP
ftr-409	218	8	the	the	DET
ftr-409	218	9	income	income	NOUN
ftr-409	218	10	taxation	taxation	NOUN
ftr-409	218	11	of	of	ADP
ftr-409	218	12	trusts	trust	NOUN
ftr-409	218	13	and	and	CCONJ
ftr-409	218	14	estates	estate	NOUN
ftr-409	218	15	,	,	PUNCT
ftr-409	218	16	14	14	NUM
ftr-409	218	17	am	am	NOUN
ftr-409	218	18	.	.	PUNCT
ftr-409	219	1	j.	j.	PROPN
ftr-409	219	2	tax	tax	PROPN
ftr-409	219	3	pol’y	pol’y	NOUN
ftr-409	219	4	127	127	NUM
ftr-409	219	5	,	,	PUNCT
ftr-409	219	6	127128	127128	NUM
ftr-409	219	7	(	(	PUNCT
ftr-409	219	8	1997	1997	NUM
ftr-409	219	9	)	)	PUNCT
ftr-409	219	10	.	.	PUNCT
ftr-409	220	1	28	28	NUM
ftr-409	220	2	.	.	PUNCT
ftr-409	221	1	typically	typically	ADV
ftr-409	221	2	,	,	PUNCT
ftr-409	221	3	only	only	ADV
ftr-409	221	4	residuary	residuary	ADJ
ftr-409	221	5	beneficiaries	beneficiary	NOUN
ftr-409	221	6	would	would	AUX
ftr-409	221	7	bear	bear	VERB
ftr-409	221	8	the	the	DET
ftr-409	221	9	income	income	NOUN
ftr-409	221	10	tax	tax	NOUN
ftr-409	221	11	consequences	consequence	NOUN
ftr-409	221	12	of	of	ADP
ftr-409	221	13	estate	estate	NOUN
ftr-409	221	14	taxation	taxation	NOUN
ftr-409	221	15	because	because	SCONJ
ftr-409	221	16	bequests	bequest	NOUN
ftr-409	221	17	of	of	ADP
ftr-409	221	18	property	property	NOUN
ftr-409	221	19	are	be	AUX
ftr-409	221	20	exempt	exempt	ADJ
ftr-409	221	21	from	from	ADP
ftr-409	221	22	income	income	NOUN
ftr-409	221	23	tax	tax	NOUN
ftr-409	221	24	.	.	PUNCT
ftr-409	222	1	irc	irc	PROPN
ftr-409	222	2	§	§	PROPN
ftr-409	222	3	§	§	PROPN
ftr-409	222	4	102	102	NUM
ftr-409	222	5	,	,	PUNCT
ftr-409	222	6	663	663	NUM
ftr-409	222	7	.	.	PUNCT
ftr-409	223	1	29	29	NUM
ftr-409	223	2	.	.	PUNCT
ftr-409	224	1	an	an	DET
ftr-409	224	2	outright	outright	ADJ
ftr-409	224	3	bequest	bequest	NOUN
ftr-409	224	4	of	of	ADP
ftr-409	224	5	property	property	NOUN
ftr-409	224	6	to	to	ADP
ftr-409	224	7	a	a	DET
ftr-409	224	8	minor	minor	NOUN
ftr-409	224	9	generally	generally	ADV
ftr-409	224	10	will	will	AUX
ftr-409	224	11	require	require	VERB
ftr-409	224	12	appointment	appointment	NOUN
ftr-409	224	13	of	of	ADP
ftr-409	224	14	a	a	DET
ftr-409	224	15	guardian	guardian	NOUN
ftr-409	224	16	to	to	PART
ftr-409	224	17	hold	hold	VERB
ftr-409	224	18	the	the	DET
ftr-409	224	19	property	property	NOUN
ftr-409	224	20	even	even	ADV
ftr-409	224	21	if	if	SCONJ
ftr-409	224	22	the	the	DET
ftr-409	224	23	minor	minor	ADJ
ftr-409	224	24	has	have	VERB
ftr-409	224	25	a	a	DET
ftr-409	224	26	living	live	VERB
ftr-409	224	27	parent	parent	NOUN
ftr-409	224	28	.	.	PUNCT
ftr-409	225	1	see	see	VERB
ftr-409	225	2	,	,	PUNCT
ftr-409	225	3	e.g.	e.g.	ADV
ftr-409	225	4	,	,	PUNCT
ftr-409	225	5	n.y	n.y	PROPN
ftr-409	225	6	.	.	PROPN
ftr-409	225	7	surr	surr	PROPN
ftr-409	225	8	.	.	PUNCT
ftr-409	226	1	ct	ct	PROPN
ftr-409	226	2	.	.	PUNCT
ftr-409	226	3	proc	proc	PROPN
ftr-409	226	4	.	.	PUNCT
ftr-409	227	1	act	act	PROPN
ftr-409	227	2	§	§	PROPN
ftr-409	227	3	1701	1701	NUM
ftr-409	227	4	(	(	PUNCT
ftr-409	227	5	mckinney	mckinney	NOUN
ftr-409	227	6	2005	2005	NUM
ftr-409	227	7	)	)	PUNCT
ftr-409	227	8	.	.	PUNCT
ftr-409	228	1	guardianships	guardianship	NOUN
ftr-409	228	2	involve	involve	VERB
ftr-409	228	3	extensive	extensive	ADJ
ftr-409	228	4	court	court	NOUN
ftr-409	228	5	supervisions	supervision	NOUN
ftr-409	228	6	and	and	CCONJ
ftr-409	228	7	commensurate	commensurate	ADJ
ftr-409	228	8	limitations	limitation	NOUN
ftr-409	228	9	on	on	ADP
ftr-409	228	10	the	the	DET
ftr-409	228	11	guardian	guardian	NOUN
ftr-409	228	12	’s	’s	PART
ftr-409	228	13	discretion	discretion	NOUN
ftr-409	228	14	to	to	PART
ftr-409	228	15	manage	manage	VERB
ftr-409	228	16	the	the	DET
ftr-409	228	17	minor	minor	NOUN
ftr-409	228	18	’s	’s	PART
ftr-409	228	19	property	property	NOUN
ftr-409	228	20	and	and	CCONJ
ftr-409	228	21	use	use	VERB
ftr-409	228	22	funds	fund	NOUN
ftr-409	228	23	for	for	ADP
ftr-409	228	24	the	the	DET
ftr-409	228	25	minor	minor	ADJ
ftr-409	228	26	’s	’s	PART
ftr-409	228	27	benefit	benefit	NOUN
ftr-409	228	28	.	.	PUNCT
ftr-409	229	1	3	3	NUM
ftr-409	229	2	warren	warren	PROPN
ftr-409	229	3	’s	’s	PROPN
ftr-409	229	4	heaton	heaton	PROPN
ftr-409	229	5	on	on	ADP
ftr-409	229	6	surrogate	surrogate	PROPN
ftr-409	229	7	’s	’s	PART
ftr-409	229	8	court	court	NOUN
ftr-409	229	9	procedure	procedure	NOUN
ftr-409	229	10	§	§	PROPN
ftr-409	229	11	48.01	48.01	NUM
ftr-409	229	12	(	(	PUNCT
ftr-409	229	13	matthew	matthew	PROPN
ftr-409	229	14	bender	bender	PROPN
ftr-409	229	15	&	&	CCONJ
ftr-409	229	16	co.	co.	PROPN
ftr-409	229	17	2005	2005	NUM
ftr-409	229	18	)	)	PUNCT
ftr-409	229	19	.	.	PUNCT
ftr-409	230	1	see	see	VERB
ftr-409	230	2	also	also	ADV
ftr-409	230	3	,	,	PUNCT
ftr-409	230	4	wayne	wayne	PROPN
ftr-409	230	5	m.	m.	PROPN
ftr-409	230	6	gazur	gazur	PROPN
ftr-409	230	7	&	&	CCONJ
ftr-409	230	8	robert	robert	PROPN
ftr-409	230	9	m.	m.	PROPN
ftr-409	230	10	phillips	phillips	PROPN
ftr-409	230	11	,	,	PUNCT
ftr-409	230	12	case	case	NOUN
ftr-409	230	13	studies	study	NOUN
ftr-409	230	14	in	in	ADP
ftr-409	230	15	estate	estate	NOUN
ftr-409	230	16	planning	plan	VERB
ftr-409	230	17	137	137	NUM
ftr-409	230	18	-	-	SYM
ftr-409	230	19	139	139	NUM
ftr-409	230	20	(	(	PUNCT
ftr-409	230	21	aspen	aspen	PROPN
ftr-409	230	22	2004	2004	NUM
ftr-409	230	23	)	)	PUNCT
ftr-409	230	24	(	(	PUNCT
ftr-409	230	25	discussing	discuss	VERB
ftr-409	230	26	benefits	benefit	NOUN
ftr-409	230	27	of	of	ADP
ftr-409	230	28	trust	trust	NOUN
ftr-409	230	29	as	as	ADP
ftr-409	230	30	compared	compare	VERB
ftr-409	230	31	to	to	ADP
ftr-409	230	32	alternative	alternative	ADJ
ftr-409	230	33	arrangements	arrangement	NOUN
ftr-409	230	34	for	for	ADP
ftr-409	230	35	minors	minor	NOUN
ftr-409	230	36	)	)	PUNCT
ftr-409	230	37	.	.	PUNCT
ftr-409	231	1	514	514	NUM
ftr-409	231	2	florida	florida	PROPN
ftr-409	231	3	tax	tax	NOUN
ftr-409	231	4	review	review	NOUN
ftr-409	231	5	[	[	X
ftr-409	231	6	vol.7:8	vol.7:8	NOUN
ftr-409	231	7	insurance	insurance	NOUN
ftr-409	231	8	policy	policy	NOUN
ftr-409	231	9	.	.	PUNCT
ftr-409	232	1	in	in	ADP
ftr-409	232	2	effect	effect	NOUN
ftr-409	232	3	,	,	PUNCT
ftr-409	232	4	the	the	DET
ftr-409	232	5	income	income	NOUN
ftr-409	232	6	from	from	ADP
ftr-409	232	7	the	the	DET
ftr-409	232	8	trust	trust	NOUN
ftr-409	232	9	assets	asset	NOUN
ftr-409	232	10	replaces	replace	VERB
ftr-409	232	11	the	the	DET
ftr-409	232	12	income	income	NOUN
ftr-409	232	13	stream	stream	NOUN
ftr-409	232	14	of	of	ADP
ftr-409	232	15	the	the	DET
ftr-409	232	16	parent	parent	NOUN
ftr-409	232	17	,	,	PUNCT
ftr-409	232	18	who	who	PRON
ftr-409	232	19	would	would	AUX
ftr-409	232	20	have	have	AUX
ftr-409	232	21	provided	provide	VERB
ftr-409	232	22	for	for	ADP
ftr-409	232	23	the	the	DET
ftr-409	232	24	child	child	NOUN
ftr-409	232	25	if	if	SCONJ
ftr-409	232	26	he	he	PRON
ftr-409	232	27	or	or	CCONJ
ftr-409	232	28	she	she	PRON
ftr-409	232	29	had	have	AUX
ftr-409	232	30	survived	survive	VERB
ftr-409	232	31	.	.	PUNCT
ftr-409	233	1	similarly	similarly	ADV
ftr-409	233	2	,	,	PUNCT
ftr-409	233	3	individuals	individual	NOUN
ftr-409	233	4	who	who	PRON
ftr-409	233	5	recover	recover	VERB
ftr-409	233	6	damages	damage	NOUN
ftr-409	233	7	after	after	ADP
ftr-409	233	8	suffering	suffer	VERB
ftr-409	233	9	debilitating	debilitate	VERB
ftr-409	233	10	injuries	injury	NOUN
ftr-409	233	11	often	often	ADV
ftr-409	233	12	place	place	VERB
ftr-409	233	13	the	the	DET
ftr-409	233	14	recovery	recovery	NOUN
ftr-409	233	15	in	in	ADP
ftr-409	233	16	trust	trust	NOUN
ftr-409	233	17	in	in	ADP
ftr-409	233	18	order	order	NOUN
ftr-409	233	19	to	to	PART
ftr-409	233	20	secure	secure	VERB
ftr-409	233	21	the	the	DET
ftr-409	233	22	benefit	benefit	NOUN
ftr-409	233	23	of	of	ADP
ftr-409	233	24	asset	asset	NOUN
ftr-409	233	25	management	management	NOUN
ftr-409	233	26	that	that	PRON
ftr-409	233	27	the	the	DET
ftr-409	233	28	individual	individual	NOUN
ftr-409	233	29	is	be	AUX
ftr-409	233	30	incapable	incapable	ADJ
ftr-409	233	31	of	of	ADP
ftr-409	233	32	providing	provide	VERB
ftr-409	233	33	.	.	PUNCT
ftr-409	234	1	the	the	DET
ftr-409	234	2	recovery	recovery	NOUN
ftr-409	234	3	may30	may30	PROPN
ftr-409	234	4	be	be	AUX
ftr-409	234	5	large	large	ADJ
ftr-409	234	6	in	in	ADP
ftr-409	234	7	absolute	absolute	ADJ
ftr-409	234	8	dollar	dollar	NOUN
ftr-409	234	9	terms	term	NOUN
ftr-409	234	10	,	,	PUNCT
ftr-409	234	11	but	but	CCONJ
ftr-409	234	12	the	the	DET
ftr-409	234	13	medical	medical	ADJ
ftr-409	234	14	expenses	expense	NOUN
ftr-409	234	15	and	and	CCONJ
ftr-409	234	16	other	other	ADJ
ftr-409	234	17	needs	need	NOUN
ftr-409	234	18	that	that	PRON
ftr-409	234	19	the	the	DET
ftr-409	234	20	recovery	recovery	NOUN
ftr-409	234	21	must	must	AUX
ftr-409	234	22	satisfy	satisfy	VERB
ftr-409	234	23	may	may	AUX
ftr-409	234	24	well	well	ADV
ftr-409	234	25	leave	leave	VERB
ftr-409	234	26	little	little	ADJ
ftr-409	234	27	or	or	CCONJ
ftr-409	234	28	no	no	DET
ftr-409	234	29	additional	additional	ADJ
ftr-409	234	30	income	income	NOUN
ftr-409	234	31	.	.	PUNCT
ftr-409	235	1	for31	for31	NOUN
ftr-409	235	2	that	that	DET
ftr-409	235	3	reason	reason	NOUN
ftr-409	235	4	,	,	PUNCT
ftr-409	235	5	trusts	trust	NOUN
ftr-409	235	6	funded	fund	VERB
ftr-409	235	7	with	with	ADP
ftr-409	235	8	personal	personal	ADJ
ftr-409	235	9	injury	injury	NOUN
ftr-409	235	10	recoveries	recovery	NOUN
ftr-409	235	11	will	will	AUX
ftr-409	235	12	tend	tend	VERB
ftr-409	235	13	to	to	PART
ftr-409	235	14	be	be	AUX
ftr-409	235	15	property	property	NOUN
ftr-409	235	16	management	management	NOUN
ftr-409	235	17	devices	device	NOUN
ftr-409	235	18	rather	rather	ADV
ftr-409	235	19	than	than	ADP
ftr-409	235	20	wealth	wealth	NOUN
ftr-409	235	21	accumulation	accumulation	NOUN
ftr-409	235	22	vehicles	vehicle	NOUN
ftr-409	235	23	.	.	PUNCT
ftr-409	236	1	another	another	DET
ftr-409	236	2	reason	reason	NOUN
ftr-409	236	3	that	that	SCONJ
ftr-409	236	4	middle	middle	ADJ
ftr-409	236	5	class	class	NOUN
ftr-409	236	6	taxpayers	taxpayer	NOUN
ftr-409	236	7	use	use	VERB
ftr-409	236	8	trusts	trust	NOUN
ftr-409	236	9	is	be	AUX
ftr-409	236	10	to	to	PART
ftr-409	236	11	provide	provide	VERB
ftr-409	236	12	for	for	ADP
ftr-409	236	13	support	support	NOUN
ftr-409	236	14	of	of	ADP
ftr-409	236	15	multiple	multiple	ADJ
ftr-409	236	16	beneficiaries	beneficiary	NOUN
ftr-409	236	17	with	with	ADP
ftr-409	236	18	a	a	DET
ftr-409	236	19	limited	limited	ADJ
ftr-409	236	20	fund	fund	NOUN
ftr-409	236	21	.	.	PUNCT
ftr-409	237	1	during	during	ADP
ftr-409	237	2	the	the	DET
ftr-409	237	3	taxpayer	taxpayer	NOUN
ftr-409	237	4	’s	’s	PART
ftr-409	237	5	lifetime	lifetime	NOUN
ftr-409	237	6	,	,	PUNCT
ftr-409	237	7	a	a	DET
ftr-409	237	8	trust	trust	NOUN
ftr-409	237	9	typically	typically	ADV
ftr-409	237	10	would	would	AUX
ftr-409	237	11	be	be	AUX
ftr-409	237	12	unnecessary	unnecessary	ADJ
ftr-409	237	13	because	because	SCONJ
ftr-409	237	14	the	the	DET
ftr-409	237	15	taxpayer	taxpayer	NOUN
ftr-409	237	16	would	would	AUX
ftr-409	237	17	support	support	VERB
ftr-409	237	18	the	the	DET
ftr-409	237	19	beneficiaries	beneficiary	NOUN
ftr-409	237	20	directly	directly	ADV
ftr-409	237	21	.	.	PUNCT
ftr-409	238	1	the	the	DET
ftr-409	238	2	taxpayer	taxpayer	NOUN
ftr-409	238	3	could	could	AUX
ftr-409	238	4	continue	continue	VERB
ftr-409	238	5	support	support	NOUN
ftr-409	238	6	for	for	ADP
ftr-409	238	7	adults	adult	NOUN
ftr-409	238	8	by	by	ADP
ftr-409	238	9	leaving	leave	VERB
ftr-409	238	10	them	they	PRON
ftr-409	238	11	outright	outright	ADJ
ftr-409	238	12	bequests	bequest	NOUN
ftr-409	238	13	,	,	PUNCT
ftr-409	238	14	but	but	CCONJ
ftr-409	238	15	the	the	DET
ftr-409	238	16	property	property	NOUN
ftr-409	238	17	of	of	ADP
ftr-409	238	18	the	the	DET
ftr-409	238	19	taxpayer	taxpayer	NOUN
ftr-409	238	20	might	might	AUX
ftr-409	238	21	be	be	AUX
ftr-409	238	22	insufficient	insufficient	ADJ
ftr-409	238	23	to	to	PART
ftr-409	238	24	provide	provide	VERB
ftr-409	238	25	outright	outright	ADJ
ftr-409	238	26	bequests	bequest	NOUN
ftr-409	238	27	for	for	ADP
ftr-409	238	28	multiple	multiple	ADJ
ftr-409	238	29	beneficiaries	beneficiary	NOUN
ftr-409	238	30	in	in	ADP
ftr-409	238	31	an	an	DET
ftr-409	238	32	amount	amount	NOUN
ftr-409	238	33	necessary	necessary	ADJ
ftr-409	238	34	to	to	PART
ftr-409	238	35	cover	cover	VERB
ftr-409	238	36	anticipated	anticipate	VERB
ftr-409	238	37	needs	need	NOUN
ftr-409	238	38	.	.	PUNCT
ftr-409	239	1	one	one	NUM
ftr-409	239	2	example	example	NOUN
ftr-409	239	3	of	of	ADP
ftr-409	239	4	this	this	DET
ftr-409	239	5	type	type	NOUN
ftr-409	239	6	of	of	ADP
ftr-409	239	7	situation	situation	NOUN
ftr-409	239	8	involves	involve	VERB
ftr-409	239	9	the	the	DET
ftr-409	239	10	decedent	decedent	NOUN
ftr-409	239	11	who	who	PRON
ftr-409	239	12	wishes	wish	VERB
ftr-409	239	13	to	to	PART
ftr-409	239	14	provide	provide	VERB
ftr-409	239	15	for	for	ADP
ftr-409	239	16	both	both	CCONJ
ftr-409	239	17	a	a	DET
ftr-409	239	18	surviving	surviving	NOUN
ftr-409	239	19	spouse	spouse	NOUN
ftr-409	239	20	and	and	CCONJ
ftr-409	239	21	children	child	NOUN
ftr-409	239	22	.	.	PUNCT
ftr-409	240	1	if	if	SCONJ
ftr-409	240	2	the	the	DET
ftr-409	240	3	estate	estate	NOUN
ftr-409	240	4	were	be	AUX
ftr-409	240	5	large	large	ADJ
ftr-409	240	6	enough	enough	ADV
ftr-409	240	7	,	,	PUNCT
ftr-409	240	8	the	the	DET
ftr-409	240	9	decedent	decedent	NOUN
ftr-409	240	10	could	could	AUX
ftr-409	240	11	achieve	achieve	VERB
ftr-409	240	12	both	both	DET
ftr-409	240	13	goals	goal	NOUN
ftr-409	240	14	by	by	ADP
ftr-409	240	15	leaving	leave	VERB
ftr-409	240	16	outright	outright	ADJ
ftr-409	240	17	bequests	bequest	NOUN
ftr-409	240	18	to	to	ADP
ftr-409	240	19	the	the	DET
ftr-409	240	20	spouse	spouse	NOUN
ftr-409	240	21	and	and	CCONJ
ftr-409	240	22	the	the	DET
ftr-409	240	23	children	child	NOUN
ftr-409	240	24	.	.	PUNCT
ftr-409	241	1	where	where	SCONJ
ftr-409	241	2	the	the	DET
ftr-409	241	3	estate	estate	NOUN
ftr-409	241	4	is	be	AUX
ftr-409	241	5	more	more	ADV
ftr-409	241	6	modest	modest	ADJ
ftr-409	241	7	,	,	PUNCT
ftr-409	241	8	however	however	ADV
ftr-409	241	9	,	,	PUNCT
ftr-409	241	10	a	a	DET
ftr-409	241	11	trust	trust	NOUN
ftr-409	241	12	is	be	AUX
ftr-409	241	13	a	a	DET
ftr-409	241	14	better	well	ADJ
ftr-409	241	15	alternative	alternative	NOUN
ftr-409	241	16	because	because	SCONJ
ftr-409	241	17	it	it	PRON
ftr-409	241	18	assures	assure	VERB
ftr-409	241	19	that	that	SCONJ
ftr-409	241	20	all	all	DET
ftr-409	241	21	assets	asset	NOUN
ftr-409	241	22	will	will	AUX
ftr-409	241	23	be	be	AUX
ftr-409	241	24	available	available	ADJ
ftr-409	241	25	for	for	ADP
ftr-409	241	26	the	the	DET
ftr-409	241	27	spouse	spouse	NOUN
ftr-409	241	28	’s	’s	PART
ftr-409	241	29	support	support	NOUN
ftr-409	241	30	and	and	CCONJ
ftr-409	241	31	at	at	ADP
ftr-409	241	32	the	the	DET
ftr-409	241	33	same	same	ADJ
ftr-409	241	34	time	time	NOUN
ftr-409	241	35	gives	give	VERB
ftr-409	241	36	the	the	DET
ftr-409	241	37	children	child	NOUN
ftr-409	241	38	all	all	PRON
ftr-409	241	39	of	of	ADP
ftr-409	241	40	the	the	DET
ftr-409	241	41	property	property	NOUN
ftr-409	241	42	that	that	PRON
ftr-409	241	43	is	be	AUX
ftr-409	241	44	not	not	PART
ftr-409	241	45	necessary	necessary	ADJ
ftr-409	241	46	for	for	ADP
ftr-409	241	47	this	this	DET
ftr-409	241	48	purpose	purpose	NOUN
ftr-409	241	49	.	.	PUNCT
ftr-409	242	1	30	30	NUM
ftr-409	242	2	.	.	PUNCT
ftr-409	243	1	even	even	ADV
ftr-409	243	2	if	if	SCONJ
ftr-409	243	3	the	the	DET
ftr-409	243	4	individual	individual	NOUN
ftr-409	243	5	is	be	AUX
ftr-409	243	6	capable	capable	ADJ
ftr-409	243	7	of	of	ADP
ftr-409	243	8	managing	manage	VERB
ftr-409	243	9	assets	asset	NOUN
ftr-409	243	10	,	,	PUNCT
ftr-409	243	11	a	a	DET
ftr-409	243	12	trust	trust	NOUN
ftr-409	243	13	may	may	AUX
ftr-409	243	14	be	be	AUX
ftr-409	243	15	desirable	desirable	ADJ
ftr-409	243	16	to	to	PART
ftr-409	243	17	secure	secure	VERB
ftr-409	243	18	the	the	DET
ftr-409	243	19	benefits	benefit	NOUN
ftr-409	243	20	of	of	ADP
ftr-409	243	21	medicaid	medicaid	PROPN
ftr-409	243	22	coverage	coverage	NOUN
ftr-409	243	23	while	while	SCONJ
ftr-409	243	24	allowing	allow	VERB
ftr-409	243	25	the	the	DET
ftr-409	243	26	individual	individual	NOUN
ftr-409	243	27	to	to	PART
ftr-409	243	28	use	use	VERB
ftr-409	243	29	the	the	DET
ftr-409	243	30	trust	trust	NOUN
ftr-409	243	31	income	income	NOUN
ftr-409	243	32	and	and	CCONJ
ftr-409	243	33	assets	asset	NOUN
ftr-409	243	34	to	to	PART
ftr-409	243	35	cover	cover	VERB
ftr-409	243	36	other	other	ADJ
ftr-409	243	37	needs	need	NOUN
ftr-409	243	38	.	.	PUNCT
ftr-409	244	1	for	for	ADP
ftr-409	244	2	an	an	DET
ftr-409	244	3	overview	overview	NOUN
ftr-409	244	4	of	of	ADP
ftr-409	244	5	these	these	DET
ftr-409	244	6	types	type	NOUN
ftr-409	244	7	of	of	ADP
ftr-409	244	8	trusts	trust	NOUN
ftr-409	244	9	,	,	PUNCT
ftr-409	244	10	see	see	VERB
ftr-409	244	11	,	,	PUNCT
ftr-409	244	12	e.g.	e.g.	ADV
ftr-409	244	13	,	,	PUNCT
ftr-409	244	14	jule	jule	PROPN
ftr-409	244	15	e.	e.	PROPN
ftr-409	244	16	stocker	stocker	PROPN
ftr-409	244	17	et	et	PROPN
ftr-409	244	18	al	al	PROPN
ftr-409	244	19	.	.	PROPN
ftr-409	244	20	,	,	PUNCT
ftr-409	244	21	stocker	stocker	PROPN
ftr-409	244	22	&	&	CCONJ
ftr-409	244	23	rikoon	rikoon	NOUN
ftr-409	244	24	on	on	ADP
ftr-409	244	25	drawing	draw	VERB
ftr-409	244	26	wills	will	NOUN
ftr-409	244	27	&	&	CCONJ
ftr-409	244	28	trusts	trust	VERB
ftr-409	244	29	§	§	PROPN
ftr-409	244	30	3.14	3.14	NUM
ftr-409	244	31	(	(	PUNCT
ftr-409	244	32	pli	pli	PROPN
ftr-409	244	33	1999	1999	NUM
ftr-409	244	34	)	)	PUNCT
ftr-409	244	35	.	.	PUNCT
ftr-409	245	1	see	see	VERB
ftr-409	245	2	also	also	ADV
ftr-409	245	3	,	,	PUNCT
ftr-409	245	4	wesley	wesley	PROPN
ftr-409	245	5	e.	e.	PROPN
ftr-409	245	6	wright	wright	PROPN
ftr-409	245	7	et	et	PROPN
ftr-409	245	8	al	al	PROPN
ftr-409	245	9	.	.	PROPN
ftr-409	245	10	,	,	PUNCT
ftr-409	245	11	planning	plan	VERB
ftr-409	245	12	effectively	effectively	ADV
ftr-409	245	13	to	to	PART
ftr-409	245	14	cope	cope	VERB
ftr-409	245	15	with	with	ADP
ftr-409	245	16	medicaid	medicaid	PROPN
ftr-409	245	17	estate	estate	NOUN
ftr-409	245	18	recovery	recovery	NOUN
ftr-409	245	19	,	,	PUNCT
ftr-409	245	20	32	32	NUM
ftr-409	245	21	est	est	X
ftr-409	245	22	.	.	PUNCT
ftr-409	246	1	plan	plan	NOUN
ftr-409	246	2	.	.	PUNCT
ftr-409	247	1	20	20	NUM
ftr-409	247	2	(	(	PUNCT
ftr-409	247	3	aug	aug	PROPN
ftr-409	247	4	.	.	PROPN
ftr-409	247	5	2005	2005	NUM
ftr-409	247	6	)	)	PUNCT
ftr-409	247	7	;	;	PUNCT
ftr-409	247	8	david	david	PROPN
ftr-409	247	9	j.	j.	PROPN
ftr-409	247	10	correira	correira	PROPN
ftr-409	247	11	,	,	PUNCT
ftr-409	247	12	disability	disability	NOUN
ftr-409	247	13	trusts	trust	NOUN
ftr-409	247	14	that	that	PRON
ftr-409	247	15	allow	allow	VERB
ftr-409	247	16	a	a	DET
ftr-409	247	17	client	client	NOUN
ftr-409	247	18	to	to	PART
ftr-409	247	19	qualify	qualify	VERB
ftr-409	247	20	for	for	ADP
ftr-409	247	21	medicaid	medicaid	PROPN
ftr-409	247	22	,	,	PUNCT
ftr-409	247	23	30	30	NUM
ftr-409	247	24	est	est	X
ftr-409	247	25	.	.	PUNCT
ftr-409	248	1	plan	plan	NOUN
ftr-409	248	2	.	.	PUNCT
ftr-409	249	1	233	233	NUM
ftr-409	249	2	(	(	PUNCT
ftr-409	249	3	may	may	PROPN
ftr-409	249	4	2003	2003	NUM
ftr-409	249	5	)	)	PUNCT
ftr-409	249	6	.	.	PUNCT
ftr-409	250	1	31	31	NUM
ftr-409	250	2	.	.	PUNCT
ftr-409	251	1	these	these	DET
ftr-409	251	2	trusts	trust	NOUN
ftr-409	251	3	do	do	AUX
ftr-409	251	4	not	not	PART
ftr-409	251	5	impose	impose	VERB
ftr-409	251	6	a	a	DET
ftr-409	251	7	serious	serious	ADJ
ftr-409	251	8	burden	burden	NOUN
ftr-409	251	9	on	on	ADP
ftr-409	251	10	medicaid	medicaid	PROPN
ftr-409	251	11	’s	’s	PART
ftr-409	251	12	resources	resource	NOUN
ftr-409	251	13	because	because	SCONJ
ftr-409	251	14	medicaid	medicaid	PROPN
ftr-409	251	15	is	be	AUX
ftr-409	251	16	entitled	entitle	VERB
ftr-409	251	17	to	to	ADP
ftr-409	251	18	reimbursement	reimbursement	NOUN
ftr-409	251	19	from	from	ADP
ftr-409	251	20	the	the	DET
ftr-409	251	21	trust	trust	NOUN
ftr-409	251	22	assets	asset	NOUN
ftr-409	251	23	upon	upon	SCONJ
ftr-409	251	24	the	the	DET
ftr-409	251	25	death	death	NOUN
ftr-409	251	26	of	of	ADP
ftr-409	251	27	the	the	DET
ftr-409	251	28	beneficiary	beneficiary	NOUN
ftr-409	251	29	in	in	ADP
ftr-409	251	30	an	an	DET
ftr-409	251	31	amount	amount	NOUN
ftr-409	251	32	equal	equal	ADJ
ftr-409	251	33	to	to	ADP
ftr-409	251	34	the	the	DET
ftr-409	251	35	costs	cost	NOUN
ftr-409	251	36	it	it	PRON
ftr-409	251	37	paid	pay	VERB
ftr-409	251	38	for	for	ADP
ftr-409	251	39	that	that	DET
ftr-409	251	40	beneficiary	beneficiary	NOUN
ftr-409	251	41	.	.	PUNCT
ftr-409	252	1	in	in	ADP
ftr-409	252	2	re	re	X
ftr-409	252	3	barkema	barkema	PROPN
ftr-409	252	4	trust	trust	PROPN
ftr-409	252	5	,	,	PUNCT
ftr-409	252	6	690	690	NUM
ftr-409	252	7	n.w.2d	n.w.2d	PART
ftr-409	252	8	50	50	NUM
ftr-409	252	9	(	(	PUNCT
ftr-409	252	10	iowa	iowa	PROPN
ftr-409	252	11	2004	2004	NUM
ftr-409	252	12	)	)	PUNCT
ftr-409	252	13	;	;	PUNCT
ftr-409	252	14	estate	estate	NOUN
ftr-409	252	15	of	of	ADP
ftr-409	252	16	de	de	X
ftr-409	252	17	martino	martino	PROPN
ftr-409	252	18	v.	v.	PROPN
ftr-409	252	19	division	division	NOUN
ftr-409	252	20	of	of	ADP
ftr-409	252	21	medical	medical	ADJ
ftr-409	252	22	assistance	assistance	NOUN
ftr-409	252	23	and	and	CCONJ
ftr-409	252	24	health	health	NOUN
ftr-409	252	25	services	service	NOUN
ftr-409	252	26	,	,	PUNCT
ftr-409	252	27	861	861	NUM
ftr-409	252	28	a.2d	a.2d	SYM
ftr-409	252	29	138	138	NUM
ftr-409	252	30	(	(	PUNCT
ftr-409	252	31	n.j	n.j	PROPN
ftr-409	252	32	.	.	PROPN
ftr-409	252	33	2004	2004	NUM
ftr-409	252	34	)	)	PUNCT
ftr-409	252	35	;	;	PUNCT
ftr-409	252	36	accord	accord	NOUN
ftr-409	252	37	,	,	PUNCT
ftr-409	252	38	ellen	ellen	PROPN
ftr-409	252	39	o’brien	o’brien	PROPN
ftr-409	252	40	,	,	PUNCT
ftr-409	252	41	medicaid	medicaid	PROPN
ftr-409	252	42	’s	’s	PART
ftr-409	252	43	coverage	coverage	NOUN
ftr-409	252	44	of	of	ADP
ftr-409	252	45	nursing	nursing	NOUN
ftr-409	252	46	home	home	NOUN
ftr-409	252	47	costs	cost	NOUN
ftr-409	252	48	:	:	PUNCT
ftr-409	252	49	asset	asset	NOUN
ftr-409	252	50	shelter	shelter	NOUN
ftr-409	252	51	for	for	ADP
ftr-409	252	52	the	the	DET
ftr-409	252	53	wealthy	wealthy	ADJ
ftr-409	252	54	or	or	CCONJ
ftr-409	252	55	essential	essential	ADJ
ftr-409	252	56	safety	safety	NOUN
ftr-409	252	57	net	net	NOUN
ftr-409	252	58	?	?	PUNCT
ftr-409	253	1	georgetown	georgetown	PROPN
ftr-409	253	2	univ	univ	PROPN
ftr-409	253	3	.	.	PUNCT
ftr-409	254	1	long	long	ADJ
ftr-409	254	2	term	term	NOUN
ftr-409	254	3	care	care	NOUN
ftr-409	254	4	financing	financing	NOUN
ftr-409	254	5	project	project	NOUN
ftr-409	254	6	,	,	PUNCT
ftr-409	254	7	may	may	AUX
ftr-409	254	8	2006	2006	NUM
ftr-409	254	9	at	at	ADP
ftr-409	254	10	6	6	NUM
ftr-409	254	11	,	,	PUNCT
ftr-409	254	12	(	(	PUNCT
ftr-409	254	13	concluding	conclude	VERB
ftr-409	254	14	that	that	SCONJ
ftr-409	254	15	there	there	PRON
ftr-409	254	16	is	be	VERB
ftr-409	254	17	little	little	ADJ
ftr-409	254	18	evidence	evidence	NOUN
ftr-409	254	19	the	the	DET
ftr-409	254	20	elderly	elderly	ADJ
ftr-409	254	21	engage	engage	VERB
ftr-409	254	22	in	in	ADP
ftr-409	254	23	abusive	abusive	ADJ
ftr-409	254	24	wealth	wealth	NOUN
ftr-409	254	25	transfers	transfer	NOUN
ftr-409	254	26	in	in	ADP
ftr-409	254	27	order	order	NOUN
ftr-409	254	28	to	to	PART
ftr-409	254	29	qualify	qualify	VERB
ftr-409	254	30	for	for	ADP
ftr-409	254	31	medicaid	medicaid	PROPN
ftr-409	254	32	)	)	PUNCT
ftr-409	254	33	.	.	PUNCT
ftr-409	255	1	2006	2006	NUM
ftr-409	255	2	]	]	PUNCT
ftr-409	255	3	taxing	tax	VERB
ftr-409	255	4	middle	middle	ADJ
ftr-409	255	5	class	class	NOUN
ftr-409	255	6	trust(s	trust(s	PROPN
ftr-409	255	7	)	)	PUNCT
ftr-409	255	8	515	515	NUM
ftr-409	255	9	another	another	DET
ftr-409	255	10	example	example	NOUN
ftr-409	255	11	involves	involve	VERB
ftr-409	255	12	the	the	DET
ftr-409	255	13	decedent	decedent	NOUN
ftr-409	255	14	who	who	PRON
ftr-409	255	15	paid	pay	VERB
ftr-409	255	16	the	the	DET
ftr-409	255	17	college	college	NOUN
ftr-409	255	18	tuition	tuition	NOUN
ftr-409	255	19	of	of	ADP
ftr-409	255	20	multiple	multiple	ADJ
ftr-409	255	21	children	child	NOUN
ftr-409	255	22	(	(	PUNCT
ftr-409	255	23	or	or	CCONJ
ftr-409	255	24	grandchildren	grandchild	NOUN
ftr-409	255	25	)	)	PUNCT
ftr-409	255	26	who	who	PRON
ftr-409	255	27	are	be	AUX
ftr-409	255	28	still	still	ADV
ftr-409	255	29	incurring	incur	VERB
ftr-409	255	30	educational	educational	ADJ
ftr-409	255	31	expenses	expense	NOUN
ftr-409	255	32	at	at	ADP
ftr-409	255	33	the	the	DET
ftr-409	255	34	time	time	NOUN
ftr-409	255	35	of	of	ADP
ftr-409	255	36	the	the	DET
ftr-409	255	37	decedent	decedent	NOUN
ftr-409	255	38	’s	’s	PART
ftr-409	255	39	death	death	NOUN
ftr-409	255	40	.	.	PUNCT
ftr-409	256	1	if	if	SCONJ
ftr-409	256	2	the	the	DET
ftr-409	256	3	decedent	decedent	NOUN
ftr-409	256	4	’s	’s	PART
ftr-409	256	5	priority	priority	NOUN
ftr-409	256	6	is	be	AUX
ftr-409	256	7	to	to	PART
ftr-409	256	8	cover	cover	VERB
ftr-409	256	9	the	the	DET
ftr-409	256	10	educational	educational	ADJ
ftr-409	256	11	expenses	expense	NOUN
ftr-409	256	12	of	of	ADP
ftr-409	256	13	the	the	DET
ftr-409	256	14	children	child	NOUN
ftr-409	256	15	(	(	PUNCT
ftr-409	256	16	or	or	CCONJ
ftr-409	256	17	grandchildren	grandchild	NOUN
ftr-409	256	18	)	)	PUNCT
ftr-409	256	19	and	and	CCONJ
ftr-409	256	20	the	the	DET
ftr-409	256	21	decedent	decedent	NOUN
ftr-409	256	22	can	can	AUX
ftr-409	256	23	not	not	PART
ftr-409	256	24	predict	predict	VERB
ftr-409	256	25	who	who	PRON
ftr-409	256	26	will	will	AUX
ftr-409	256	27	continue	continue	VERB
ftr-409	256	28	their	their	PRON
ftr-409	256	29	educations	education	NOUN
ftr-409	256	30	or	or	CCONJ
ftr-409	256	31	how	how	SCONJ
ftr-409	256	32	much	much	ADJ
ftr-409	256	33	the	the	DET
ftr-409	256	34	cost	cost	NOUN
ftr-409	256	35	will	will	AUX
ftr-409	256	36	be	be	AUX
ftr-409	256	37	,	,	PUNCT
ftr-409	256	38	outright	outright	ADJ
ftr-409	256	39	bequests	bequest	NOUN
ftr-409	256	40	will	will	AUX
ftr-409	256	41	be	be	AUX
ftr-409	256	42	unsatisfactory	unsatisfactory	ADJ
ftr-409	256	43	.	.	PUNCT
ftr-409	257	1	a	a	DET
ftr-409	257	2	trust	trust	NOUN
ftr-409	257	3	,	,	PUNCT
ftr-409	257	4	on	on	ADP
ftr-409	257	5	the	the	DET
ftr-409	257	6	other	other	ADJ
ftr-409	257	7	hand	hand	NOUN
ftr-409	257	8	,	,	PUNCT
ftr-409	257	9	would	would	AUX
ftr-409	257	10	allow	allow	VERB
ftr-409	257	11	the	the	DET
ftr-409	257	12	decedent	decedent	NOUN
ftr-409	257	13	to	to	PART
ftr-409	257	14	fulfill	fulfill	VERB
ftr-409	257	15	her	her	PRON
ftr-409	257	16	objective	objective	NOUN
ftr-409	257	17	because	because	SCONJ
ftr-409	257	18	the	the	DET
ftr-409	257	19	trustee	trustee	NOUN
ftr-409	257	20	could	could	AUX
ftr-409	257	21	be	be	AUX
ftr-409	257	22	directed	direct	VERB
ftr-409	257	23	to	to	PART
ftr-409	257	24	make	make	VERB
ftr-409	257	25	distributions	distribution	NOUN
ftr-409	257	26	only	only	ADV
ftr-409	257	27	for	for	ADP
ftr-409	257	28	educational	educational	ADJ
ftr-409	257	29	purposes	purpose	NOUN
ftr-409	257	30	.	.	PUNCT
ftr-409	258	1	these	these	DET
ftr-409	258	2	examples	example	NOUN
ftr-409	258	3	illustrate	illustrate	VERB
ftr-409	258	4	some	some	PRON
ftr-409	258	5	of	of	ADP
ftr-409	258	6	the	the	DET
ftr-409	258	7	possible	possible	ADJ
ftr-409	258	8	uses	use	NOUN
ftr-409	258	9	of	of	ADP
ftr-409	258	10	trusts	trust	NOUN
ftr-409	258	11	by	by	ADP
ftr-409	258	12	middle	middle	ADJ
ftr-409	258	13	class	class	NOUN
ftr-409	258	14	taxpayers	taxpayer	NOUN
ftr-409	258	15	.	.	PUNCT
ftr-409	259	1	the	the	DET
ftr-409	259	2	common	common	ADJ
ftr-409	259	3	theme	theme	NOUN
ftr-409	259	4	in	in	ADP
ftr-409	259	5	these	these	DET
ftr-409	259	6	uses	use	NOUN
ftr-409	259	7	,	,	PUNCT
ftr-409	259	8	as	as	SCONJ
ftr-409	259	9	compared	compare	VERB
ftr-409	259	10	to	to	ADP
ftr-409	259	11	the	the	DET
ftr-409	259	12	dynastic32	dynastic32	PROPN
ftr-409	259	13	trust	trust	NOUN
ftr-409	259	14	used	use	VERB
ftr-409	259	15	by	by	ADP
ftr-409	259	16	the	the	DET
ftr-409	259	17	very	very	ADV
ftr-409	259	18	wealthy	wealthy	ADJ
ftr-409	259	19	,	,	PUNCT
ftr-409	259	20	is	be	AUX
ftr-409	259	21	that	that	SCONJ
ftr-409	259	22	they	they	PRON
ftr-409	259	23	provide	provide	VERB
ftr-409	259	24	for	for	ADP
ftr-409	259	25	current	current	ADJ
ftr-409	259	26	rather	rather	ADV
ftr-409	259	27	than	than	ADP
ftr-409	259	28	future	future	ADJ
ftr-409	259	29	needs	need	NOUN
ftr-409	259	30	.	.	PUNCT
ftr-409	260	1	2	2	X
ftr-409	260	2	.	.	X
ftr-409	260	3	horizontal	horizontal	ADJ
ftr-409	260	4	equity	equity	NOUN
ftr-409	260	5	some	some	DET
ftr-409	260	6	middle	middle	ADJ
ftr-409	260	7	class	class	NOUN
ftr-409	260	8	taxpayers	taxpayer	NOUN
ftr-409	260	9	have	have	VERB
ftr-409	260	10	no	no	DET
ftr-409	260	11	direct	direct	ADJ
ftr-409	260	12	stake	stake	NOUN
ftr-409	260	13	in	in	ADP
ftr-409	260	14	the	the	DET
ftr-409	260	15	taxation	taxation	NOUN
ftr-409	260	16	of	of	ADP
ftr-409	260	17	income	income	NOUN
ftr-409	260	18	received	receive	VERB
ftr-409	260	19	by	by	ADP
ftr-409	260	20	a	a	DET
ftr-409	260	21	trust	trust	NOUN
ftr-409	260	22	.	.	PUNCT
ftr-409	261	1	these	these	DET
ftr-409	261	2	taxpayers	taxpayer	NOUN
ftr-409	261	3	do	do	AUX
ftr-409	261	4	have	have	VERB
ftr-409	261	5	an	an	DET
ftr-409	261	6	indirect	indirect	ADJ
ftr-409	261	7	stake	stake	NOUN
ftr-409	261	8	in	in	ADP
ftr-409	261	9	the	the	DET
ftr-409	261	10	tax	tax	NOUN
ftr-409	261	11	treatment	treatment	NOUN
ftr-409	261	12	of	of	ADP
ftr-409	261	13	trusts	trust	NOUN
ftr-409	261	14	,	,	PUNCT
ftr-409	261	15	however	however	ADV
ftr-409	261	16	,	,	PUNCT
ftr-409	261	17	because	because	SCONJ
ftr-409	261	18	the	the	DET
ftr-409	261	19	tax	tax	NOUN
ftr-409	261	20	treatment	treatment	NOUN
ftr-409	261	21	of	of	ADP
ftr-409	261	22	others	other	NOUN
ftr-409	261	23	defines	define	VERB
ftr-409	261	24	the	the	DET
ftr-409	261	25	allocation	allocation	NOUN
ftr-409	261	26	o	o	X
ftr-409	261	27	f	f	NOUN
ftr-409	261	28	the	the	DET
ftr-409	261	29	tax	tax	NOUN
ftr-409	261	30	burden	burden	NOUN
ftr-409	261	31	among	among	ADP
ftr-409	261	32	all	all	DET
ftr-409	261	33	taxpayers	taxpayer	NOUN
ftr-409	261	34	.	.	PUNCT
ftr-409	262	1	evaluation	evaluation	NOUN
ftr-409	262	2	of	of	ADP
ftr-409	262	3	tax	tax	NOUN
ftr-409	262	4	equity	equity	NOUN
ftr-409	262	5	depends	depend	VERB
ftr-409	262	6	on	on	ADP
ftr-409	262	7	the	the	DET
ftr-409	262	8	tax	tax	NOUN
ftr-409	262	9	treatment	treatment	NOUN
ftr-409	262	10	of	of	ADP
ftr-409	262	11	individual	individual	ADJ
ftr-409	262	12	tax	tax	NOUN
ftr-409	262	13	payers	payer	NOUN
ftr-409	262	14	(	(	PUNCT
ftr-409	262	15	or	or	CCONJ
ftr-409	262	16	groups	group	NOUN
ftr-409	262	17	or	or	CCONJ
ftr-409	262	18	taxpayers	taxpayer	NOUN
ftr-409	262	19	)	)	PUNCT
ftr-409	262	20	relative	relative	ADJ
ftr-409	262	21	to	to	ADP
ftr-409	262	22	other	other	ADJ
ftr-409	262	23	individual	individual	ADJ
ftr-409	262	24	taxpayers	taxpayer	NOUN
ftr-409	262	25	(	(	PUNCT
ftr-409	262	26	or	or	CCONJ
ftr-409	262	27	groups	group	NOUN
ftr-409	262	28	of	of	ADP
ftr-409	262	29	taxpayers	taxpayer	NOUN
ftr-409	262	30	)	)	PUNCT
ftr-409	262	31	.	.	PUNCT
ftr-409	263	1	32	32	NUM
ftr-409	263	2	.	.	PUNCT
ftr-409	264	1	all	all	PRON
ftr-409	264	2	of	of	ADP
ftr-409	264	3	the	the	DET
ftr-409	264	4	examples	example	NOUN
ftr-409	264	5	discussed	discuss	VERB
ftr-409	264	6	in	in	ADP
ftr-409	264	7	the	the	DET
ftr-409	264	8	text	text	NOUN
ftr-409	264	9	involve	involve	VERB
ftr-409	264	10	carrying	carry	VERB
ftr-409	264	11	out	out	ADP
ftr-409	264	12	the	the	DET
ftr-409	264	13	wishes	wish	NOUN
ftr-409	264	14	of	of	ADP
ftr-409	264	15	a	a	DET
ftr-409	264	16	donor	donor	NOUN
ftr-409	264	17	who	who	PRON
ftr-409	264	18	makes	make	VERB
ftr-409	264	19	a	a	DET
ftr-409	264	20	gratuitous	gratuitous	ADJ
ftr-409	264	21	transfer	transfer	NOUN
ftr-409	264	22	.	.	PUNCT
ftr-409	265	1	in	in	ADP
ftr-409	265	2	some	some	DET
ftr-409	265	3	instances	instance	NOUN
ftr-409	265	4	,	,	PUNCT
ftr-409	265	5	however	however	ADV
ftr-409	265	6	,	,	PUNCT
ftr-409	265	7	a	a	DET
ftr-409	265	8	trust	trust	NOUN
ftr-409	265	9	serves	serve	VERB
ftr-409	265	10	the	the	DET
ftr-409	265	11	interest	interest	NOUN
ftr-409	265	12	of	of	ADP
ftr-409	265	13	the	the	DET
ftr-409	265	14	grantor	grantor	NOUN
ftr-409	265	15	who	who	PRON
ftr-409	265	16	created	create	VERB
ftr-409	265	17	the	the	DET
ftr-409	265	18	trust	trust	NOUN
ftr-409	265	19	.	.	PUNCT
ftr-409	266	1	the	the	DET
ftr-409	266	2	most	most	ADV
ftr-409	266	3	common	common	ADJ
ftr-409	266	4	example	example	NOUN
ftr-409	266	5	of	of	ADP
ftr-409	266	6	this	this	DET
ftr-409	266	7	situation	situation	NOUN
ftr-409	266	8	is	be	AUX
ftr-409	266	9	the	the	DET
ftr-409	266	10	“	"	PUNCT
ftr-409	266	11	living	live	VERB
ftr-409	266	12	trust	trust	NOUN
ftr-409	266	13	”	"	PUNCT
ftr-409	266	14	created	create	VERB
ftr-409	266	15	to	to	PART
ftr-409	266	16	avoid	avoid	VERB
ftr-409	266	17	probate	probate	NOUN
ftr-409	266	18	.	.	PUNCT
ftr-409	267	1	this	this	DET
ftr-409	267	2	type	type	NOUN
ftr-409	267	3	of	of	ADP
ftr-409	267	4	trust	trust	NOUN
ftr-409	267	5	,	,	PUNCT
ftr-409	267	6	a	a	DET
ftr-409	267	7	revocable	revocable	ADJ
ftr-409	267	8	trust	trust	NOUN
ftr-409	267	9	,	,	PUNCT
ftr-409	267	10	is	be	AUX
ftr-409	267	11	not	not	PART
ftr-409	267	12	taxed	tax	VERB
ftr-409	267	13	as	as	ADP
ftr-409	267	14	a	a	DET
ftr-409	267	15	trust	trust	NOUN
ftr-409	267	16	.	.	PUNCT
ftr-409	268	1	instead	instead	ADV
ftr-409	268	2	,	,	PUNCT
ftr-409	268	3	the	the	DET
ftr-409	268	4	income	income	NOUN
ftr-409	268	5	of	of	ADP
ftr-409	268	6	such	such	DET
ftr-409	268	7	a	a	DET
ftr-409	268	8	trust	trust	NOUN
ftr-409	268	9	is	be	AUX
ftr-409	268	10	taxed	tax	VERB
ftr-409	268	11	directly	directly	ADV
ftr-409	268	12	to	to	ADP
ftr-409	268	13	the	the	DET
ftr-409	268	14	grantor	grantor	NOUN
ftr-409	268	15	.	.	PUNCT
ftr-409	269	1	irc	irc	PROPN
ftr-409	269	2	§	§	PROPN
ftr-409	269	3	676	676	NUM
ftr-409	269	4	.	.	PUNCT
ftr-409	270	1	this	this	PRON
ftr-409	270	2	is	be	AUX
ftr-409	270	3	but	but	CCONJ
ftr-409	270	4	one	one	NUM
ftr-409	270	5	of	of	ADP
ftr-409	270	6	many	many	ADJ
ftr-409	270	7	situations	situation	NOUN
ftr-409	270	8	in	in	ADP
ftr-409	270	9	which	which	PRON
ftr-409	270	10	subchapter	subchapter	NOUN
ftr-409	270	11	j	j	PROPN
ftr-409	270	12	disregards	disregard	VERB
ftr-409	270	13	the	the	DET
ftr-409	270	14	trust	trust	NOUN
ftr-409	270	15	entity	entity	NOUN
ftr-409	270	16	based	base	VERB
ftr-409	270	17	on	on	ADP
ftr-409	270	18	the	the	DET
ftr-409	270	19	substantial	substantial	ADJ
ftr-409	270	20	interest	interest	NOUN
ftr-409	270	21	or	or	CCONJ
ftr-409	270	22	control	control	NOUN
ftr-409	270	23	that	that	SCONJ
ftr-409	270	24	the	the	DET
ftr-409	270	25	grantor	grantor	NOUN
ftr-409	270	26	retains	retain	VERB
ftr-409	270	27	over	over	ADP
ftr-409	270	28	trust	trust	NOUN
ftr-409	270	29	assets	asset	NOUN
ftr-409	270	30	.	.	PUNCT
ftr-409	271	1	516	516	NUM
ftr-409	271	2	florida	florida	PROPN
ftr-409	271	3	tax	tax	NOUN
ftr-409	271	4	review	review	NOUN
ftr-409	271	5	[	[	X
ftr-409	271	6	vol.7:8	vol.7:8	NOUN
ftr-409	271	7	generally	generally	ADV
ftr-409	271	8	,	,	PUNCT
ftr-409	271	9	tax	tax	NOUN
ftr-409	271	10	equity	equity	NOUN
ftr-409	271	11	is	be	AUX
ftr-409	271	12	a	a	DET
ftr-409	271	13	highly	highly	ADV
ftr-409	271	14	subjective	subjective	ADJ
ftr-409	271	15	concept	concept	NOUN
ftr-409	271	16	.	.	PUNCT
ftr-409	272	1	the	the	DET
ftr-409	272	2	more	more	ADV
ftr-409	272	3	limited33	limited33	ADJ
ftr-409	272	4	principle	principle	NOUN
ftr-409	272	5	of	of	ADP
ftr-409	272	6	horizontal	horizontal	ADJ
ftr-409	272	7	equity	equity	NOUN
ftr-409	272	8	,	,	PUNCT
ftr-409	272	9	however	however	ADV
ftr-409	272	10	,	,	PUNCT
ftr-409	272	11	is	be	AUX
ftr-409	272	12	universal	universal	ADJ
ftr-409	272	13	.	.	PUNCT
ftr-409	273	1	horizontal	horizontal	ADJ
ftr-409	273	2	equity	equity	PROPN
ftr-409	273	3	posits34	posits34	PROPN
ftr-409	273	4	that	that	PRON
ftr-409	273	5	similarly	similarly	ADV
ftr-409	273	6	situated	situate	VERB
ftr-409	273	7	taxpayers	taxpayer	NOUN
ftr-409	273	8	ought	ought	AUX
ftr-409	273	9	to	to	PART
ftr-409	273	10	bear	bear	VERB
ftr-409	273	11	similar	similar	ADJ
ftr-409	273	12	tax	tax	NOUN
ftr-409	273	13	burdens	burden	NOUN
ftr-409	273	14	.	.	PUNCT
ftr-409	274	1	in	in	ADP
ftr-409	274	2	order	order	NOUN
ftr-409	274	3	to	to	PART
ftr-409	274	4	satisfy	satisfy	VERB
ftr-409	274	5	horizontal	horizontal	PROPN
ftr-409	274	6	equity	equity	NOUN
ftr-409	274	7	,	,	PUNCT
ftr-409	274	8	there	there	PRON
ftr-409	274	9	must	must	AUX
ftr-409	274	10	be	be	AUX
ftr-409	274	11	a	a	DET
ftr-409	274	12	justification	justification	NOUN
ftr-409	274	13	for	for	ADP
ftr-409	274	14	treating	treat	VERB
ftr-409	274	15	income	income	NOUN
ftr-409	274	16	from	from	ADP
ftr-409	274	17	different	different	ADJ
ftr-409	274	18	sources	source	NOUN
ftr-409	274	19	,	,	PUNCT
ftr-409	274	20	such	such	ADJ
ftr-409	274	21	as	as	ADP
ftr-409	274	22	wage	wage	NOUN
ftr-409	274	23	income	income	NOUN
ftr-409	274	24	as	as	ADP
ftr-409	274	25	compared	compare	VERB
ftr-409	274	26	to	to	ADP
ftr-409	274	27	trust	trust	NOUN
ftr-409	274	28	income	income	NOUN
ftr-409	274	29	,	,	PUNCT
ftr-409	274	30	differently.35	differently.35	VERB
ftr-409	274	31	the	the	DET
ftr-409	274	32	taxing	tax	VERB
ftr-409	274	33	scheme	scheme	NOUN
ftr-409	274	34	applicable	applicable	ADJ
ftr-409	274	35	to	to	PART
ftr-409	274	36	trust	trust	VERB
ftr-409	274	37	income	income	NOUN
ftr-409	274	38	,	,	PUNCT
ftr-409	274	39	located	locate	VERB
ftr-409	274	40	in	in	ADP
ftr-409	274	41	subchapter	subchapter	NOUN
ftr-409	274	42	j	j	PROPN
ftr-409	274	43	of	of	ADP
ftr-409	274	44	the	the	DET
ftr-409	274	45	code	code	NOUN
ftr-409	274	46	,	,	PUNCT
ftr-409	274	47	reflects	reflect	VERB
ftr-409	274	48	the	the	DET
ftr-409	274	49	principle	principle	NOUN
ftr-409	274	50	of	of	ADP
ftr-409	274	51	horizontal	horizontal	ADJ
ftr-409	274	52	equity	equity	NOUN
ftr-409	274	53	by	by	ADP
ftr-409	274	54	paralleling	parallel	VERB
ftr-409	274	55	,	,	PUNCT
ftr-409	274	56	in	in	ADP
ftr-409	274	57	a	a	DET
ftr-409	274	58	general	general	ADJ
ftr-409	274	59	way	way	NOUN
ftr-409	274	60	,	,	PUNCT
ftr-409	274	61	the	the	DET
ftr-409	274	62	tax	tax	NOUN
ftr-409	274	63	results	result	NOUN
ftr-409	274	64	that	that	PRON
ftr-409	274	65	would	would	AUX
ftr-409	274	66	occur	occur	VERB
ftr-409	274	67	if	if	SCONJ
ftr-409	274	68	the	the	DET
ftr-409	274	69	trust	trust	NOUN
ftr-409	274	70	property	property	NOUN
ftr-409	274	71	were	be	AUX
ftr-409	274	72	owned	own	VERB
ftr-409	274	73	outright	outright	ADV
ftr-409	274	74	by	by	ADP
ftr-409	274	75	the	the	DET
ftr-409	274	76	beneficiaries	beneficiary	NOUN
ftr-409	274	77	.	.	PUNCT
ftr-409	275	1	carrying	carry	VERB
ftr-409	275	2	out	out	ADP
ftr-409	275	3	this	this	DET
ftr-409	275	4	principle	principle	NOUN
ftr-409	275	5	for	for	ADP
ftr-409	275	6	trust	trust	NOUN
ftr-409	275	7	income36	income36	NOUN
ftr-409	275	8	33	33	NUM
ftr-409	275	9	.	.	PUNCT
ftr-409	276	1	the	the	DET
ftr-409	276	2	issue	issue	NOUN
ftr-409	276	3	of	of	ADP
ftr-409	276	4	progressivity	progressivity	NOUN
ftr-409	276	5	in	in	ADP
ftr-409	276	6	tax	tax	NOUN
ftr-409	276	7	rates	rate	NOUN
ftr-409	276	8	is	be	AUX
ftr-409	276	9	one	one	NUM
ftr-409	276	10	of	of	ADP
ftr-409	276	11	many	many	ADJ
ftr-409	276	12	examples	example	NOUN
ftr-409	276	13	.	.	PUNCT
ftr-409	277	1	many	many	ADJ
ftr-409	277	2	equate	equate	ADJ
ftr-409	277	3	progressivity	progressivity	NOUN
ftr-409	277	4	with	with	ADP
ftr-409	277	5	equity	equity	NOUN
ftr-409	277	6	based	base	VERB
ftr-409	277	7	on	on	ADP
ftr-409	277	8	the	the	DET
ftr-409	277	9	conviction	conviction	NOUN
ftr-409	277	10	that	that	SCONJ
ftr-409	277	11	those	those	PRON
ftr-409	277	12	who	who	PRON
ftr-409	277	13	have	have	VERB
ftr-409	277	14	a	a	DET
ftr-409	277	15	proportionately	proportionately	ADV
ftr-409	277	16	greater	great	ADJ
ftr-409	277	17	share	share	NOUN
ftr-409	277	18	of	of	ADP
ftr-409	277	19	the	the	DET
ftr-409	277	20	income	income	NOUN
ftr-409	277	21	ought	ought	AUX
ftr-409	277	22	to	to	PART
ftr-409	277	23	pay	pay	VERB
ftr-409	277	24	a	a	DET
ftr-409	277	25	proportionately	proportionately	ADV
ftr-409	277	26	higher	high	ADJ
ftr-409	277	27	percentage	percentage	NOUN
ftr-409	277	28	of	of	ADP
ftr-409	277	29	that	that	DET
ftr-409	277	30	income	income	NOUN
ftr-409	277	31	in	in	ADP
ftr-409	277	32	taxes	taxis	NOUN
ftr-409	277	33	.	.	PUNCT
ftr-409	278	1	c.	c.	PROPN
ftr-409	278	2	eugene	eugene	PROPN
ftr-409	278	3	steurle	steurle	PROPN
ftr-409	278	4	,	,	PUNCT
ftr-409	278	5	contemporary	contemporary	PROPN
ftr-409	278	6	u.s	u.s	PROPN
ftr-409	278	7	.	.	PROPN
ftr-409	278	8	tax	tax	NOUN
ftr-409	278	9	policy	policy	NOUN
ftr-409	278	10	11	11	NUM
ftr-409	278	11	-	-	SYM
ftr-409	278	12	12	12	NUM
ftr-409	278	13	(	(	PUNCT
ftr-409	278	14	describing	describe	VERB
ftr-409	278	15	different	different	ADJ
ftr-409	278	16	conceptions	conception	NOUN
ftr-409	278	17	of	of	ADP
ftr-409	278	18	vertical	vertical	ADJ
ftr-409	278	19	equity	equity	NOUN
ftr-409	278	20	)	)	PUNCT
ftr-409	278	21	.	.	PUNCT
ftr-409	279	1	see	see	VERB
ftr-409	279	2	generally	generally	ADV
ftr-409	279	3	,	,	PUNCT
ftr-409	279	4	edward	edward	PROPN
ftr-409	279	5	j.	j.	PROPN
ftr-409	279	6	mccaffery	mccaffery	PROPN
ftr-409	279	7	,	,	PUNCT
ftr-409	279	8	fair	fair	ADJ
ftr-409	279	9	no	no	DET
ftr-409	279	10	flat	flat	ADJ
ftr-409	279	11	22	22	NUM
ftr-409	279	12	(	(	PUNCT
ftr-409	279	13	2002	2002	NUM
ftr-409	279	14	)	)	PUNCT
ftr-409	279	15	;	;	PUNCT
ftr-409	279	16	edward	edward	PROPN
ftr-409	279	17	j.	j.	PROPN
ftr-409	279	18	mccaffrey	mccaffrey	PROPN
ftr-409	279	19	,	,	PUNCT
ftr-409	279	20	a	a	DET
ftr-409	279	21	new	new	ADJ
ftr-409	279	22	understanding	understanding	NOUN
ftr-409	279	23	of	of	ADP
ftr-409	279	24	tax	tax	NOUN
ftr-409	279	25	,	,	PUNCT
ftr-409	279	26	103	103	NUM
ftr-409	279	27	mich	mich	X
ftr-409	279	28	.	.	PUNCT
ftr-409	280	1	l.	l.	PROPN
ftr-409	280	2	rev	rev	PROPN
ftr-409	280	3	.	.	PROPN
ftr-409	280	4	807	807	NUM
ftr-409	280	5	,	,	PUNCT
ftr-409	280	6	829	829	NUM
ftr-409	280	7	-	-	SYM
ftr-409	280	8	32	32	NUM
ftr-409	280	9	(	(	PUNCT
ftr-409	280	10	2005	2005	NUM
ftr-409	280	11	)	)	PUNCT
ftr-409	280	12	;	;	PUNCT
ftr-409	280	13	joseph	joseph	PROPN
ftr-409	280	14	bankman	bankman	PROPN
ftr-409	280	15	&	&	CCONJ
ftr-409	280	16	thomas	thomas	PROPN
ftr-409	280	17	griffith	griffith	PROPN
ftr-409	280	18	,	,	PUNCT
ftr-409	280	19	social	social	ADJ
ftr-409	280	20	welfare	welfare	NOUN
ftr-409	280	21	and	and	CCONJ
ftr-409	280	22	the	the	DET
ftr-409	280	23	rate	rate	NOUN
ftr-409	280	24	structure	structure	NOUN
ftr-409	280	25	:	:	PUNCT
ftr-409	280	26	a	a	DET
ftr-409	280	27	new	new	ADJ
ftr-409	280	28	look	look	NOUN
ftr-409	280	29	at	at	ADP
ftr-409	280	30	progressive	progressive	ADJ
ftr-409	280	31	taxation	taxation	NOUN
ftr-409	280	32	,	,	PUNCT
ftr-409	280	33	75	75	NUM
ftr-409	280	34	cal	cal	NOUN
ftr-409	280	35	.	.	PUNCT
ftr-409	281	1	l.	l.	PROPN
ftr-409	281	2	rev	rev	PROPN
ftr-409	281	3	.	.	PROPN
ftr-409	281	4	1905	1905	NUM
ftr-409	281	5	(	(	PUNCT
ftr-409	281	6	1987	1987	NUM
ftr-409	281	7	)	)	PUNCT
ftr-409	281	8	.	.	PUNCT
ftr-409	282	1	yet	yet	CCONJ
ftr-409	282	2	a	a	DET
ftr-409	282	3	contrary	contrary	ADJ
ftr-409	282	4	conception	conception	NOUN
ftr-409	282	5	of	of	ADP
ftr-409	282	6	equity	equity	NOUN
ftr-409	282	7	supports	support	VERB
ftr-409	282	8	a	a	DET
ftr-409	282	9	“	"	PUNCT
ftr-409	282	10	flat	flat	ADJ
ftr-409	282	11	tax	tax	NOUN
ftr-409	282	12	”	"	PUNCT
ftr-409	282	13	that	that	PRON
ftr-409	282	14	would	would	AUX
ftr-409	282	15	exact	exact	VERB
ftr-409	282	16	a	a	DET
ftr-409	282	17	fixed	fix	VERB
ftr-409	282	18	rate	rate	NOUN
ftr-409	282	19	of	of	ADP
ftr-409	282	20	tax	tax	NOUN
ftr-409	282	21	regardless	regardless	ADV
ftr-409	282	22	of	of	ADP
ftr-409	282	23	income	income	NOUN
ftr-409	282	24	level	level	NOUN
ftr-409	282	25	.	.	PUNCT
ftr-409	283	1	walter	walter	PROPN
ftr-409	283	2	j.	j.	PROPN
ftr-409	283	3	blum	blum	PROPN
ftr-409	283	4	&	&	CCONJ
ftr-409	283	5	harry	harry	PROPN
ftr-409	283	6	kalven	kalven	PROPN
ftr-409	283	7	,	,	PUNCT
ftr-409	283	8	jr	jr	PROPN
ftr-409	283	9	.	.	PROPN
ftr-409	283	10	,	,	PUNCT
ftr-409	283	11	the	the	DET
ftr-409	283	12	uneasy	uneasy	ADJ
ftr-409	283	13	case	case	NOUN
ftr-409	283	14	for	for	ADP
ftr-409	283	15	progressive	progressive	ADJ
ftr-409	283	16	taxation	taxation	NOUN
ftr-409	283	17	,	,	PUNCT
ftr-409	283	18	19	19	NUM
ftr-409	283	19	u.	u.	NOUN
ftr-409	283	20	chi	chi	PROPN
ftr-409	283	21	.	.	PUNCT
ftr-409	284	1	l.	l.	PROPN
ftr-409	284	2	rev	rev	PROPN
ftr-409	284	3	.	.	PROPN
ftr-409	285	1	417	417	NUM
ftr-409	285	2	(	(	PUNCT
ftr-409	285	3	1952	1952	NUM
ftr-409	285	4	)	)	PUNCT
ftr-409	285	5	.	.	PUNCT
ftr-409	286	1	34	34	NUM
ftr-409	286	2	.	.	PUNCT
ftr-409	286	3	see	see	VERB
ftr-409	286	4	steurle	steurle	NOUN
ftr-409	286	5	,	,	PUNCT
ftr-409	286	6	supra	supra	PROPN
ftr-409	286	7	note	note	NOUN
ftr-409	286	8	33	33	NUM
ftr-409	286	9	,	,	PUNCT
ftr-409	286	10	at	at	ADP
ftr-409	286	11	10	10	NUM
ftr-409	286	12	.	.	PUNCT
ftr-409	287	1	disagreements	disagreement	NOUN
ftr-409	287	2	about	about	ADP
ftr-409	287	3	how	how	SCONJ
ftr-409	287	4	to	to	PART
ftr-409	287	5	assess	assess	VERB
ftr-409	287	6	equivalence	equivalence	NOUN
ftr-409	287	7	preclude	preclude	VERB
ftr-409	287	8	definitive	definitive	ADJ
ftr-409	287	9	judgments	judgment	NOUN
ftr-409	287	10	about	about	ADP
ftr-409	287	11	horizontal	horizontal	ADJ
ftr-409	287	12	equity	equity	NOUN
ftr-409	287	13	on	on	ADP
ftr-409	287	14	a	a	DET
ftr-409	287	15	broad	broad	ADJ
ftr-409	287	16	range	range	NOUN
ftr-409	287	17	of	of	ADP
ftr-409	287	18	questions	question	NOUN
ftr-409	287	19	,	,	PUNCT
ftr-409	287	20	but	but	CCONJ
ftr-409	287	21	definitive	definitive	ADJ
ftr-409	287	22	judgment	judgment	NOUN
ftr-409	287	23	will	will	AUX
ftr-409	287	24	be	be	AUX
ftr-409	287	25	possible	possible	ADJ
ftr-409	287	26	for	for	ADP
ftr-409	287	27	those	those	DET
ftr-409	287	28	cases	case	NOUN
ftr-409	287	29	in	in	ADP
ftr-409	287	30	which	which	PRON
ftr-409	287	31	there	there	PRON
ftr-409	287	32	can	can	AUX
ftr-409	287	33	be	be	AUX
ftr-409	287	34	no	no	DET
ftr-409	287	35	legitimate	legitimate	ADJ
ftr-409	287	36	disagreement	disagreement	NOUN
ftr-409	287	37	about	about	ADP
ftr-409	287	38	the	the	DET
ftr-409	287	39	equivalence	equivalence	NOUN
ftr-409	287	40	of	of	ADP
ftr-409	287	41	two	two	NUM
ftr-409	287	42	situations	situation	NOUN
ftr-409	287	43	.	.	PUNCT
ftr-409	288	1	thomas	thomas	PROPN
ftr-409	288	2	d.	d.	PROPN
ftr-409	288	3	griffith	griffith	PROPN
ftr-409	288	4	,	,	PUNCT
ftr-409	288	5	should	should	AUX
ftr-409	288	6	“	"	PUNCT
ftr-409	288	7	tax	tax	NOUN
ftr-409	288	8	norms	norm	NOUN
ftr-409	288	9	”	"	PUNCT
ftr-409	288	10	be	be	AUX
ftr-409	288	11	abandoned	abandon	VERB
ftr-409	288	12	?	?	PUNCT
ftr-409	289	1	rethinking	rethink	VERB
ftr-409	289	2	tax	tax	NOUN
ftr-409	289	3	policy	policy	NOUN
ftr-409	289	4	analysis	analysis	NOUN
ftr-409	289	5	and	and	CCONJ
ftr-409	289	6	the	the	DET
ftr-409	289	7	taxation	taxation	NOUN
ftr-409	289	8	of	of	ADP
ftr-409	289	9	personal	personal	ADJ
ftr-409	289	10	injury	injury	NOUN
ftr-409	289	11	recoveries	recovery	NOUN
ftr-409	289	12	,	,	PUNCT
ftr-409	289	13	1993	1993	NUM
ftr-409	289	14	wisc	wisc	NOUN
ftr-409	289	15	.	.	PUNCT
ftr-409	290	1	l.	l.	PROPN
ftr-409	290	2	rev	rev	PROPN
ftr-409	290	3	.	.	PROPN
ftr-409	290	4	1115	1115	NUM
ftr-409	290	5	.	.	PUNCT
ftr-409	291	1	35	35	NUM
ftr-409	291	2	.	.	PUNCT
ftr-409	292	1	there	there	PRON
ftr-409	292	2	is	be	VERB
ftr-409	292	3	no	no	DET
ftr-409	292	4	definitive	definitive	ADJ
ftr-409	292	5	source	source	NOUN
ftr-409	292	6	outside	outside	ADP
ftr-409	292	7	of	of	ADP
ftr-409	292	8	law	law	NOUN
ftr-409	292	9	for	for	ADP
ftr-409	292	10	evaluating	evaluate	VERB
ftr-409	292	11	the	the	DET
ftr-409	292	12	propriety	propriety	NOUN
ftr-409	292	13	of	of	ADP
ftr-409	292	14	tax	tax	NOUN
ftr-409	292	15	treatment	treatment	NOUN
ftr-409	292	16	of	of	ADP
ftr-409	292	17	any	any	DET
ftr-409	292	18	particular	particular	ADJ
ftr-409	292	19	item	item	NOUN
ftr-409	292	20	of	of	ADP
ftr-409	292	21	income	income	NOUN
ftr-409	292	22	.	.	PUNCT
ftr-409	293	1	cf	cf	NOUN
ftr-409	293	2	.	.	PROPN
ftr-409	293	3	,	,	PUNCT
ftr-409	293	4	thor	thor	PROPN
ftr-409	293	5	power	power	PROPN
ftr-409	293	6	and	and	CCONJ
ftr-409	293	7	tool	tool	PROPN
ftr-409	293	8	co.	co.	PROPN
ftr-409	294	1	v.	v.	ADP
ftr-409	294	2	comm’r	comm’r	PROPN
ftr-409	294	3	,	,	PUNCT
ftr-409	294	4	439	439	NUM
ftr-409	294	5	u.s	u.s	PROPN
ftr-409	294	6	.	.	PROPN
ftr-409	294	7	522	522	NUM
ftr-409	294	8	(	(	PUNCT
ftr-409	294	9	1979	1979	NUM
ftr-409	294	10	)	)	PUNCT
ftr-409	294	11	(	(	PUNCT
ftr-409	294	12	holding	hold	VERB
ftr-409	294	13	that	that	SCONJ
ftr-409	294	14	methods	method	NOUN
ftr-409	294	15	of	of	ADP
ftr-409	294	16	accounting	accounting	NOUN
ftr-409	294	17	that	that	PRON
ftr-409	294	18	satisfied	satisfy	VERB
ftr-409	294	19	the	the	DET
ftr-409	294	20	standards	standard	NOUN
ftr-409	294	21	of	of	ADP
ftr-409	294	22	financial	financial	ADJ
ftr-409	294	23	accounting	accounting	NOUN
ftr-409	294	24	would	would	AUX
ftr-409	294	25	not	not	PART
ftr-409	294	26	necessarily	necessarily	ADV
ftr-409	294	27	satisfy	satisfy	VERB
ftr-409	294	28	federal	federal	ADJ
ftr-409	294	29	income	income	NOUN
ftr-409	294	30	tax	tax	NOUN
ftr-409	294	31	standards	standard	NOUN
ftr-409	294	32	)	)	PUNCT
ftr-409	294	33	.	.	PUNCT
ftr-409	295	1	this	this	DET
ftr-409	295	2	affords	afford	NOUN
ftr-409	295	3	wide	wide	ADJ
ftr-409	295	4	flexibility	flexibility	NOUN
ftr-409	295	5	to	to	PART
ftr-409	295	6	treat	treat	VERB
ftr-409	295	7	different	different	ADJ
ftr-409	295	8	categories	category	NOUN
ftr-409	295	9	of	of	ADP
ftr-409	295	10	income	income	NOUN
ftr-409	295	11	differently	differently	ADV
ftr-409	295	12	in	in	ADP
ftr-409	295	13	the	the	DET
ftr-409	295	14	pursuit	pursuit	NOUN
ftr-409	295	15	of	of	ADP
ftr-409	295	16	particular	particular	ADJ
ftr-409	295	17	policy	policy	NOUN
ftr-409	295	18	objectives	objective	NOUN
ftr-409	295	19	.	.	PUNCT
ftr-409	296	1	capital	capital	NOUN
ftr-409	296	2	gains	gain	NOUN
ftr-409	296	3	,	,	PUNCT
ftr-409	296	4	for	for	ADP
ftr-409	296	5	example	example	NOUN
ftr-409	296	6	,	,	PUNCT
ftr-409	296	7	often	often	ADV
ftr-409	296	8	enjoy	enjoy	VERB
ftr-409	296	9	a	a	DET
ftr-409	296	10	favorable	favorable	ADJ
ftr-409	296	11	tax	tax	NOUN
ftr-409	296	12	rate	rate	NOUN
ftr-409	296	13	as	as	ADP
ftr-409	296	14	compared	compare	VERB
ftr-409	296	15	to	to	ADP
ftr-409	296	16	ordinary	ordinary	ADJ
ftr-409	296	17	income	income	NOUN
ftr-409	296	18	.	.	PUNCT
ftr-409	297	1	irc	irc	PROPN
ftr-409	297	2	§	§	PROPN
ftr-409	297	3	1(h	1(h	NUM
ftr-409	297	4	)	)	PUNCT
ftr-409	297	5	.	.	PUNCT
ftr-409	298	1	other	other	ADJ
ftr-409	298	2	categories	category	NOUN
ftr-409	298	3	of	of	ADP
ftr-409	298	4	income	income	NOUN
ftr-409	298	5	are	be	AUX
ftr-409	298	6	excluded	exclude	VERB
ftr-409	298	7	from	from	ADP
ftr-409	298	8	the	the	DET
ftr-409	298	9	income	income	NOUN
ftr-409	298	10	tax	tax	NOUN
ftr-409	298	11	base	base	NOUN
ftr-409	298	12	altogether	altogether	ADV
ftr-409	298	13	.	.	PUNCT
ftr-409	299	1	see	see	VERB
ftr-409	299	2	,	,	PUNCT
ftr-409	299	3	e.g.	e.g.	ADV
ftr-409	299	4	,	,	PUNCT
ftr-409	299	5	irc	irc	PROPN
ftr-409	299	6	§	§	PROPN
ftr-409	299	7	103	103	NUM
ftr-409	299	8	(	(	PUNCT
ftr-409	299	9	interest	interest	NOUN
ftr-409	299	10	on	on	ADP
ftr-409	299	11	state	state	NOUN
ftr-409	299	12	and	and	CCONJ
ftr-409	299	13	local	local	ADJ
ftr-409	299	14	bonds	bond	NOUN
ftr-409	299	15	)	)	PUNCT
ftr-409	299	16	;	;	PUNCT
ftr-409	299	17	irc	irc	PROPN
ftr-409	299	18	§	§	PROPN
ftr-409	299	19	104	104	NUM
ftr-409	299	20	(	(	PUNCT
ftr-409	299	21	personal	personal	ADJ
ftr-409	299	22	injury	injury	NOUN
ftr-409	299	23	recoveries	recovery	NOUN
ftr-409	299	24	)	)	PUNCT
ftr-409	299	25	;	;	PUNCT
ftr-409	299	26	irc	irc	PROPN
ftr-409	299	27	§	§	PROPN
ftr-409	299	28	117	117	NUM
ftr-409	299	29	(	(	PUNCT
ftr-409	299	30	scholarships	scholarship	NOUN
ftr-409	299	31	for	for	ADP
ftr-409	299	32	tuition	tuition	NOUN
ftr-409	299	33	and	and	CCONJ
ftr-409	299	34	related	related	ADJ
ftr-409	299	35	expenses	expense	NOUN
ftr-409	299	36	)	)	PUNCT
ftr-409	299	37	.	.	PUNCT
ftr-409	300	1	as	as	ADV
ftr-409	300	2	long	long	ADV
ftr-409	300	3	as	as	SCONJ
ftr-409	300	4	there	there	PRON
ftr-409	300	5	is	be	VERB
ftr-409	300	6	a	a	DET
ftr-409	300	7	legitimate	legitimate	ADJ
ftr-409	300	8	basis	basis	NOUN
ftr-409	300	9	for	for	ADP
ftr-409	300	10	distinguishing	distinguish	VERB
ftr-409	300	11	a	a	DET
ftr-409	300	12	particular	particular	ADJ
ftr-409	300	13	type	type	NOUN
ftr-409	300	14	of	of	ADP
ftr-409	300	15	income	income	NOUN
ftr-409	300	16	,	,	PUNCT
ftr-409	300	17	special	special	ADJ
ftr-409	300	18	treatment	treatment	NOUN
ftr-409	300	19	for	for	ADP
ftr-409	300	20	that	that	DET
ftr-409	300	21	type	type	NOUN
ftr-409	300	22	of	of	ADP
ftr-409	300	23	income	income	NOUN
ftr-409	300	24	will	will	AUX
ftr-409	300	25	not	not	PART
ftr-409	300	26	definitively	definitively	ADV
ftr-409	300	27	violate	violate	VERB
ftr-409	300	28	horizontal	horizontal	ADJ
ftr-409	300	29	equity	equity	NOUN
ftr-409	300	30	.	.	PUNCT
ftr-409	301	1	36	36	NUM
ftr-409	301	2	.	.	PUNCT
ftr-409	301	3	see	see	VERB
ftr-409	301	4	infra	infra	NOUN
ftr-409	301	5	notes	note	VERB
ftr-409	301	6	48	48	NUM
ftr-409	301	7	-	-	SYM
ftr-409	301	8	63	63	NUM
ftr-409	301	9	and	and	CCONJ
ftr-409	301	10	accompanying	accompany	VERB
ftr-409	301	11	text	text	NOUN
ftr-409	301	12	.	.	PUNCT
ftr-409	302	1	2006	2006	NUM
ftr-409	302	2	]	]	PUNCT
ftr-409	302	3	taxing	tax	VERB
ftr-409	302	4	middle	middle	ADJ
ftr-409	302	5	class	class	NOUN
ftr-409	302	6	trust(s	trust(s	NOUN
ftr-409	302	7	)	)	PUNCT
ftr-409	302	8	517	517	NUM
ftr-409	302	9	involves	involve	VERB
ftr-409	302	10	complexities	complexity	NOUN
ftr-409	302	11	that	that	PRON
ftr-409	302	12	are	be	AUX
ftr-409	302	13	inherent	inherent	ADJ
ftr-409	302	14	in	in	ADP
ftr-409	302	15	any	any	DET
ftr-409	302	16	situation	situation	NOUN
ftr-409	302	17	where	where	SCONJ
ftr-409	302	18	an	an	DET
ftr-409	302	19	individual	individual	NOUN
ftr-409	302	20	owns	own	VERB
ftr-409	302	21	an	an	DET
ftr-409	302	22	interest	interest	NOUN
ftr-409	302	23	in	in	ADP
ftr-409	302	24	an	an	DET
ftr-409	302	25	income	income	NOUN
ftr-409	302	26	-	-	PUNCT
ftr-409	302	27	producing	produce	VERB
ftr-409	302	28	entity	entity	NOUN
ftr-409	302	29	.	.	PUNCT
ftr-409	303	1	37	37	NUM
ftr-409	303	2	trusts	trust	NOUN
ftr-409	303	3	involve	involve	VERB
ftr-409	303	4	an	an	DET
ftr-409	303	5	additional	additional	ADJ
ftr-409	303	6	unique	unique	ADJ
ftr-409	303	7	complication	complication	NOUN
ftr-409	303	8	,	,	PUNCT
ftr-409	303	9	which	which	PRON
ftr-409	303	10	is	be	AUX
ftr-409	303	11	that	that	SCONJ
ftr-409	303	12	not	not	PART
ftr-409	303	13	all	all	PRON
ftr-409	303	14	of	of	ADP
ftr-409	303	15	the	the	DET
ftr-409	303	16	owners	owner	NOUN
ftr-409	303	17	(	(	PUNCT
ftr-409	303	18	beneficiaries	beneficiary	NOUN
ftr-409	303	19	)	)	PUNCT
ftr-409	303	20	hold	hold	VERB
ftr-409	303	21	present	present	ADJ
ftr-409	303	22	interests	interest	NOUN
ftr-409	303	23	in	in	ADP
ftr-409	303	24	the	the	DET
ftr-409	303	25	trust	trust	NOUN
ftr-409	303	26	.	.	PUNCT
ftr-409	304	1	beneficiaries38	beneficiaries38	NOUN
ftr-409	304	2	who	who	PRON
ftr-409	304	3	hold	hold	VERB
ftr-409	304	4	future	future	ADJ
ftr-409	304	5	interests	interest	NOUN
ftr-409	304	6	may	may	AUX
ftr-409	304	7	have	have	VERB
ftr-409	304	8	no	no	DET
ftr-409	304	9	resources	resource	NOUN
ftr-409	304	10	to	to	PART
ftr-409	304	11	pay	pay	VERB
ftr-409	304	12	taxes	taxis	NOUN
ftr-409	304	13	assessed	assess	VERB
ftr-409	304	14	currently	currently	ADV
ftr-409	304	15	,	,	PUNCT
ftr-409	304	16	and	and	CCONJ
ftr-409	304	17	may	may	AUX
ftr-409	304	18	never	never	ADV
ftr-409	304	19	succeed	succeed	VERB
ftr-409	304	20	to	to	PART
ftr-409	304	21	trust	trust	VERB
ftr-409	304	22	assets	asset	NOUN
ftr-409	304	23	.	.	PUNCT
ftr-409	305	1	consequently	consequently	ADV
ftr-409	305	2	,	,	PUNCT
ftr-409	305	3	trust	trust	NOUN
ftr-409	305	4	income	income	NOUN
ftr-409	305	5	cannot39	cannot39	NOUN
ftr-409	305	6	“	"	PUNCT
ftr-409	305	7	simply	simply	ADV
ftr-409	305	8	”	"	PUNCT
ftr-409	305	9	flow	flow	VERB
ftr-409	305	10	through	through	ADP
ftr-409	305	11	to	to	ADP
ftr-409	305	12	the	the	DET
ftr-409	305	13	trust	trust	NOUN
ftr-409	305	14	beneficiaries	beneficiary	NOUN
ftr-409	305	15	,	,	PUNCT
ftr-409	305	16	as	as	SCONJ
ftr-409	305	17	income	income	NOUN
ftr-409	305	18	earned	earn	VERB
ftr-409	305	19	by	by	ADP
ftr-409	305	20	partnerships	partnership	NOUN
ftr-409	305	21	and	and	CCONJ
ftr-409	305	22	s	s	NOUN
ftr-409	305	23	corporations	corporation	NOUN
ftr-409	305	24	flows	flow	VERB
ftr-409	305	25	through	through	ADP
ftr-409	305	26	to	to	ADP
ftr-409	305	27	their	their	PRON
ftr-409	305	28	owners	owner	NOUN
ftr-409	305	29	.	.	PUNCT
ftr-409	306	1	40	40	NUM
ftr-409	306	2	instead	instead	ADV
ftr-409	306	3	,	,	PUNCT
ftr-409	306	4	trust	trust	NOUN
ftr-409	306	5	income	income	NOUN
ftr-409	306	6	is	be	AUX
ftr-409	306	7	allocated	allocate	VERB
ftr-409	306	8	between	between	ADP
ftr-409	306	9	the	the	DET
ftr-409	306	10	trust	trust	NOUN
ftr-409	306	11	and	and	CCONJ
ftr-409	306	12	the	the	DET
ftr-409	306	13	beneficiaries	beneficiary	NOUN
ftr-409	306	14	who	who	PRON
ftr-409	306	15	receive	receive	VERB
ftr-409	306	16	distributions	distribution	NOUN
ftr-409	306	17	of	of	ADP
ftr-409	306	18	trust	trust	NOUN
ftr-409	306	19	income	income	NOUN
ftr-409	306	20	.	.	PUNCT
ftr-409	307	1	the	the	DET
ftr-409	307	2	premise	premise	NOUN
ftr-409	307	3	of	of	ADP
ftr-409	307	4	subchapter	subchapter	NOUN
ftr-409	307	5	j’s41	j’s41	PROPN
ftr-409	307	6	37	37	NUM
ftr-409	307	7	.	.	PUNCT
ftr-409	308	1	clearly	clearly	ADV
ftr-409	308	2	,	,	PUNCT
ftr-409	308	3	the	the	DET
ftr-409	308	4	income	income	NOUN
ftr-409	308	5	earned	earn	VERB
ftr-409	308	6	by	by	ADP
ftr-409	308	7	an	an	DET
ftr-409	308	8	entity	entity	NOUN
ftr-409	308	9	should	should	AUX
ftr-409	308	10	bear	bear	VERB
ftr-409	308	11	tax	tax	NOUN
ftr-409	308	12	,	,	PUNCT
ftr-409	308	13	and	and	CCONJ
ftr-409	308	14	an	an	DET
ftr-409	308	15	individual	individual	NOUN
ftr-409	308	16	who	who	PRON
ftr-409	308	17	receives	receive	VERB
ftr-409	308	18	that	that	DET
ftr-409	308	19	income	income	NOUN
ftr-409	308	20	should	should	AUX
ftr-409	308	21	directly	directly	ADV
ftr-409	308	22	or	or	CCONJ
ftr-409	308	23	indirectly	indirectly	ADV
ftr-409	308	24	bear	bear	VERB
ftr-409	308	25	the	the	DET
ftr-409	308	26	burden	burden	NOUN
ftr-409	308	27	of	of	ADP
ftr-409	308	28	that	that	DET
ftr-409	308	29	tax	tax	NOUN
ftr-409	308	30	.	.	PUNCT
ftr-409	309	1	this	this	DET
ftr-409	309	2	general	general	ADJ
ftr-409	309	3	principle	principle	NOUN
ftr-409	309	4	leaves	leave	VERB
ftr-409	309	5	many	many	ADJ
ftr-409	309	6	questions	question	NOUN
ftr-409	309	7	unanswered	unanswere	VERB
ftr-409	309	8	,	,	PUNCT
ftr-409	309	9	however	however	ADV
ftr-409	309	10	,	,	PUNCT
ftr-409	309	11	including	include	VERB
ftr-409	309	12	whether	whether	SCONJ
ftr-409	309	13	the	the	DET
ftr-409	309	14	tax	tax	NOUN
ftr-409	309	15	should	should	AUX
ftr-409	309	16	be	be	AUX
ftr-409	309	17	paid	pay	VERB
ftr-409	309	18	at	at	ADP
ftr-409	309	19	the	the	DET
ftr-409	309	20	entity	entity	NOUN
ftr-409	309	21	level	level	NOUN
ftr-409	309	22	,	,	PUNCT
ftr-409	309	23	the	the	DET
ftr-409	309	24	individual	individual	ADJ
ftr-409	309	25	level	level	NOUN
ftr-409	309	26	,	,	PUNCT
ftr-409	309	27	or	or	CCONJ
ftr-409	309	28	both	both	PRON
ftr-409	309	29	;	;	PUNCT
ftr-409	309	30	whether	whether	SCONJ
ftr-409	309	31	the	the	DET
ftr-409	309	32	individual	individual	NOUN
ftr-409	309	33	should	should	AUX
ftr-409	309	34	bear	bear	VERB
ftr-409	309	35	tax	tax	NOUN
ftr-409	309	36	when	when	SCONJ
ftr-409	309	37	the	the	DET
ftr-409	309	38	income	income	NOUN
ftr-409	309	39	is	be	AUX
ftr-409	309	40	earned	earn	VERB
ftr-409	309	41	by	by	ADP
ftr-409	309	42	the	the	DET
ftr-409	309	43	entity	entity	NOUN
ftr-409	309	44	or	or	CCONJ
ftr-409	309	45	when	when	SCONJ
ftr-409	309	46	it	it	PRON
ftr-409	309	47	is	be	AUX
ftr-409	309	48	distributed	distribute	VERB
ftr-409	309	49	to	to	ADP
ftr-409	309	50	the	the	DET
ftr-409	309	51	individual	individual	NOUN
ftr-409	309	52	;	;	PUNCT
ftr-409	309	53	how	how	SCONJ
ftr-409	309	54	the	the	DET
ftr-409	309	55	rate	rate	NOUN
ftr-409	309	56	of	of	ADP
ftr-409	309	57	tax	tax	NOUN
ftr-409	309	58	for	for	ADP
ftr-409	309	59	entity	entity	NOUN
ftr-409	309	60	income	income	NOUN
ftr-409	309	61	should	should	AUX
ftr-409	309	62	coordinate	coordinate	VERB
ftr-409	309	63	with	with	ADP
ftr-409	309	64	the	the	DET
ftr-409	309	65	tax	tax	NOUN
ftr-409	309	66	rates	rate	NOUN
ftr-409	309	67	for	for	ADP
ftr-409	309	68	individuals	individual	NOUN
ftr-409	309	69	;	;	PUNCT
ftr-409	309	70	and	and	CCONJ
ftr-409	309	71	many	many	ADJ
ftr-409	309	72	others	other	NOUN
ftr-409	309	73	.	.	PUNCT
ftr-409	310	1	the	the	DET
ftr-409	310	2	code	code	NOUN
ftr-409	310	3	resolves	resolve	VERB
ftr-409	310	4	these	these	DET
ftr-409	310	5	issues	issue	NOUN
ftr-409	310	6	differently	differently	ADV
ftr-409	310	7	for	for	ADP
ftr-409	310	8	different	different	ADJ
ftr-409	310	9	types	type	NOUN
ftr-409	310	10	of	of	ADP
ftr-409	310	11	entities	entity	NOUN
ftr-409	310	12	.	.	PUNCT
ftr-409	311	1	for	for	ADP
ftr-409	311	2	example	example	NOUN
ftr-409	311	3	,	,	PUNCT
ftr-409	311	4	the	the	DET
ftr-409	311	5	code	code	NOUN
ftr-409	311	6	establishes	establish	VERB
ftr-409	311	7	distinct	distinct	ADJ
ftr-409	311	8	schemes	scheme	NOUN
ftr-409	311	9	for	for	ADP
ftr-409	311	10	partnerships	partnership	NOUN
ftr-409	311	11	as	as	ADP
ftr-409	311	12	compared	compare	VERB
ftr-409	311	13	to	to	ADP
ftr-409	311	14	corporations	corporation	NOUN
ftr-409	311	15	,	,	PUNCT
ftr-409	311	16	but	but	CCONJ
ftr-409	311	17	it	it	PRON
ftr-409	311	18	allows	allow	VERB
ftr-409	311	19	corporations	corporation	NOUN
ftr-409	311	20	meeting	meet	VERB
ftr-409	311	21	specified	specify	VERB
ftr-409	311	22	requirements	requirement	NOUN
ftr-409	311	23	to	to	PART
ftr-409	311	24	elect	elect	VERB
ftr-409	311	25	a	a	DET
ftr-409	311	26	third	third	ADJ
ftr-409	311	27	scheme	scheme	NOUN
ftr-409	311	28	of	of	ADP
ftr-409	311	29	taxation	taxation	NOUN
ftr-409	311	30	that	that	PRON
ftr-409	311	31	largely	largely	ADV
ftr-409	311	32	,	,	PUNCT
ftr-409	311	33	though	though	SCONJ
ftr-409	311	34	not	not	PART
ftr-409	311	35	entirely	entirely	ADV
ftr-409	311	36	,	,	PUNCT
ftr-409	311	37	parallels	parallel	VERB
ftr-409	311	38	the	the	DET
ftr-409	311	39	scheme	scheme	NOUN
ftr-409	311	40	for	for	ADP
ftr-409	311	41	partnership	partnership	NOUN
ftr-409	311	42	taxation	taxation	NOUN
ftr-409	311	43	.	.	PUNCT
ftr-409	312	1	irc	irc	PROPN
ftr-409	312	2	§	§	PROPN
ftr-409	312	3	§	§	PROPN
ftr-409	312	4	301	301	NUM
ftr-409	312	5	-	-	SYM
ftr-409	312	6	385	385	NUM
ftr-409	312	7	(	(	PUNCT
ftr-409	312	8	comprising	comprising	NOUN
ftr-409	312	9	subchapter	subchapter	NOUN
ftr-409	312	10	c	c	NOUN
ftr-409	312	11	,	,	PUNCT
ftr-409	312	12	which	which	PRON
ftr-409	312	13	governs	govern	VERB
ftr-409	312	14	distributions	distribution	NOUN
ftr-409	312	15	from	from	ADP
ftr-409	312	16	corporations	corporation	NOUN
ftr-409	312	17	)	)	PUNCT
ftr-409	312	18	,	,	PUNCT
ftr-409	312	19	§	§	PROPN
ftr-409	312	20	§	§	PROPN
ftr-409	312	21	701	701	NUM
ftr-409	312	22	-	-	SYM
ftr-409	312	23	777	777	NUM
ftr-409	312	24	(	(	PUNCT
ftr-409	312	25	comprising	comprising	NOUN
ftr-409	312	26	subchapter	subchapter	NOUN
ftr-409	312	27	k	k	NOUN
ftr-409	312	28	,	,	PUNCT
ftr-409	312	29	which	which	PRON
ftr-409	312	30	governs	govern	VERB
ftr-409	312	31	partners	partner	NOUN
ftr-409	312	32	and	and	CCONJ
ftr-409	312	33	partnerships	partnership	NOUN
ftr-409	312	34	)	)	PUNCT
ftr-409	312	35	§	§	PROPN
ftr-409	312	36	§	§	PROPN
ftr-409	312	37	1361	1361	NUM
ftr-409	312	38	-	-	SYM
ftr-409	312	39	1379	1379	NUM
ftr-409	312	40	(	(	PUNCT
ftr-409	312	41	comprising	comprising	NOUN
ftr-409	312	42	subchapter	subchapter	NOUN
ftr-409	312	43	s	s	NOUN
ftr-409	312	44	,	,	PUNCT
ftr-409	312	45	which	which	PRON
ftr-409	312	46	governs	govern	VERB
ftr-409	312	47	corporations	corporation	NOUN
ftr-409	312	48	that	that	PRON
ftr-409	312	49	elect	elect	VERB
ftr-409	312	50	‘s	‘s	PART
ftr-409	312	51	’	'	PUNCT
ftr-409	312	52	status	status	NOUN
ftr-409	312	53	)	)	PUNCT
ftr-409	312	54	.	.	PUNCT
ftr-409	313	1	38	38	NUM
ftr-409	313	2	.	.	PUNCT
ftr-409	314	1	a	a	DET
ftr-409	314	2	present	present	ADJ
ftr-409	314	3	interest	interest	NOUN
ftr-409	314	4	in	in	ADP
ftr-409	314	5	trust	trust	NOUN
ftr-409	314	6	stands	stand	VERB
ftr-409	314	7	in	in	ADP
ftr-409	314	8	contrast	contrast	NOUN
ftr-409	314	9	to	to	ADP
ftr-409	314	10	the	the	DET
ftr-409	314	11	future	future	ADJ
ftr-409	314	12	interest	interest	NOUN
ftr-409	314	13	,	,	PUNCT
ftr-409	314	14	which	which	PRON
ftr-409	314	15	though	though	SCONJ
ftr-409	314	16	legally	legally	ADV
ftr-409	314	17	recognized	recognize	VERB
ftr-409	314	18	at	at	ADP
ftr-409	314	19	the	the	DET
ftr-409	314	20	inception	inception	NOUN
ftr-409	314	21	of	of	ADP
ftr-409	314	22	the	the	DET
ftr-409	314	23	trust	trust	NOUN
ftr-409	314	24	,	,	PUNCT
ftr-409	314	25	becomes	become	VERB
ftr-409	314	26	distributable	distributable	ADJ
ftr-409	314	27	,	,	PUNCT
ftr-409	314	28	if	if	SCONJ
ftr-409	314	29	ever	ever	ADV
ftr-409	314	30	,	,	PUNCT
ftr-409	314	31	at	at	ADP
ftr-409	314	32	a	a	DET
ftr-409	314	33	future	future	ADJ
ftr-409	314	34	time	time	NOUN
ftr-409	314	35	.	.	PUNCT
ftr-409	315	1	see	see	VERB
ftr-409	315	2	generally	generally	ADV
ftr-409	315	3	,	,	PUNCT
ftr-409	315	4	thomas	thomas	PROPN
ftr-409	315	5	f.	f.	PROPN
ftr-409	315	6	bergin	bergin	PROPN
ftr-409	315	7	&	&	CCONJ
ftr-409	315	8	paul	paul	PROPN
ftr-409	315	9	g.	g.	PROPN
ftr-409	315	10	haskell	haskell	PROPN
ftr-409	315	11	,	,	PUNCT
ftr-409	315	12	preface	preface	NOUN
ftr-409	315	13	to	to	ADP
ftr-409	315	14	estates	estate	NOUN
ftr-409	315	15	in	in	ADP
ftr-409	315	16	land	land	NOUN
ftr-409	315	17	and	and	CCONJ
ftr-409	315	18	future	future	ADJ
ftr-409	315	19	interests	interest	NOUN
ftr-409	315	20	123	123	NUM
ftr-409	315	21	(	(	PUNCT
ftr-409	315	22	1966	1966	NUM
ftr-409	315	23	)	)	PUNCT
ftr-409	315	24	.	.	PUNCT
ftr-409	316	1	restatement	restatement	NOUN
ftr-409	316	2	(	(	PUNCT
ftr-409	316	3	third	third	ADJ
ftr-409	316	4	)	)	PUNCT
ftr-409	316	5	trusts	trust	NOUN
ftr-409	316	6	§	§	PROPN
ftr-409	316	7	5	5	NUM
ftr-409	316	8	,	,	PUNCT
ftr-409	316	9	comment	comment	NOUN
ftr-409	316	10	b.	b.	PROPN
ftr-409	316	11	(	(	PUNCT
ftr-409	316	12	noting	note	VERB
ftr-409	316	13	that	that	SCONJ
ftr-409	316	14	trusts	trust	NOUN
ftr-409	316	15	bear	bear	VERB
ftr-409	316	16	a	a	DET
ftr-409	316	17	close	close	ADJ
ftr-409	316	18	resemblance	resemblance	NOUN
ftr-409	316	19	to	to	ADP
ftr-409	316	20	relationships	relationship	NOUN
ftr-409	316	21	between	between	ADP
ftr-409	316	22	legal	legal	ADJ
ftr-409	316	23	life	life	NOUN
ftr-409	316	24	tenants	tenant	NOUN
ftr-409	316	25	and	and	CCONJ
ftr-409	316	26	remainder	remainder	NOUN
ftr-409	316	27	beneficiaries	beneficiary	NOUN
ftr-409	316	28	and	and	CCONJ
ftr-409	316	29	to	to	ADP
ftr-409	316	30	other	other	ADJ
ftr-409	316	31	relationships	relationship	NOUN
ftr-409	316	32	involving	involve	VERB
ftr-409	316	33	successive	successive	ADJ
ftr-409	316	34	legal	legal	ADJ
ftr-409	316	35	estates	estate	NOUN
ftr-409	316	36	)	)	PUNCT
ftr-409	316	37	.	.	PUNCT
ftr-409	317	1	39	39	NUM
ftr-409	317	2	.	.	PUNCT
ftr-409	318	1	many	many	ADJ
ftr-409	318	2	trusts	trust	VERB
ftr-409	318	3	condition	condition	VERB
ftr-409	318	4	a	a	DET
ftr-409	318	5	remainder	remainder	NOUN
ftr-409	318	6	beneficiary	beneficiary	NOUN
ftr-409	318	7	’s	’s	PART
ftr-409	318	8	entitlement	entitlement	NOUN
ftr-409	318	9	on	on	ADP
ftr-409	318	10	surviving	survive	VERB
ftr-409	318	11	to	to	ADP
ftr-409	318	12	the	the	DET
ftr-409	318	13	time	time	NOUN
ftr-409	318	14	the	the	DET
ftr-409	318	15	trust	trust	NOUN
ftr-409	318	16	terminates	terminate	VERB
ftr-409	318	17	.	.	PUNCT
ftr-409	319	1	a	a	DET
ftr-409	319	2	typical	typical	ADJ
ftr-409	319	3	example	example	NOUN
ftr-409	319	4	would	would	AUX
ftr-409	319	5	be	be	AUX
ftr-409	319	6	a	a	DET
ftr-409	319	7	trust	trust	NOUN
ftr-409	319	8	created	create	VERB
ftr-409	319	9	for	for	ADP
ftr-409	319	10	the	the	DET
ftr-409	319	11	life	life	NOUN
ftr-409	319	12	benefit	benefit	VERB
ftr-409	319	13	a	a	DET
ftr-409	319	14	spouse	spouse	NOUN
ftr-409	319	15	,	,	PUNCT
ftr-409	319	16	with	with	ADP
ftr-409	319	17	the	the	DET
ftr-409	319	18	remainder	remainder	NOUN
ftr-409	319	19	distributable	distributable	ADJ
ftr-409	319	20	to	to	ADP
ftr-409	319	21	the	the	DET
ftr-409	319	22	children	child	NOUN
ftr-409	319	23	of	of	ADP
ftr-409	319	24	the	the	DET
ftr-409	319	25	grantor	grantor	NOUN
ftr-409	319	26	who	who	PRON
ftr-409	319	27	survive	survive	VERB
ftr-409	319	28	the	the	DET
ftr-409	319	29	grantor	grantor	NOUN
ftr-409	319	30	’s	’s	PART
ftr-409	319	31	spouse	spouse	NOUN
ftr-409	319	32	and	and	CCONJ
ftr-409	319	33	the	the	DET
ftr-409	319	34	issue	issue	NOUN
ftr-409	319	35	of	of	ADP
ftr-409	319	36	any	any	DET
ftr-409	319	37	deceased	deceased	ADJ
ftr-409	319	38	child	child	NOUN
ftr-409	319	39	.	.	PUNCT
ftr-409	320	1	conditioning	condition	VERB
ftr-409	320	2	entitlement	entitlement	NOUN
ftr-409	320	3	on	on	ADP
ftr-409	320	4	survivorship	survivorship	NOUN
ftr-409	320	5	is	be	AUX
ftr-409	320	6	so	so	ADV
ftr-409	320	7	desirable	desirable	ADJ
ftr-409	320	8	that	that	SCONJ
ftr-409	320	9	the	the	DET
ftr-409	320	10	1993	1993	NUM
ftr-409	320	11	revisions	revision	NOUN
ftr-409	320	12	to	to	ADP
ftr-409	320	13	the	the	DET
ftr-409	320	14	uniform	uniform	ADJ
ftr-409	320	15	probate	probate	NOUN
ftr-409	320	16	code	code	NOUN
ftr-409	320	17	impose	impose	VERB
ftr-409	320	18	a	a	DET
ftr-409	320	19	condition	condition	NOUN
ftr-409	320	20	of	of	ADP
ftr-409	320	21	survivorship	survivorship	NOUN
ftr-409	320	22	on	on	ADP
ftr-409	320	23	future	future	ADJ
ftr-409	320	24	interests	interest	NOUN
ftr-409	320	25	held	hold	VERB
ftr-409	320	26	in	in	ADP
ftr-409	320	27	trust	trust	NOUN
ftr-409	320	28	,	,	PUNCT
ftr-409	320	29	which	which	PRON
ftr-409	320	30	requires	require	VERB
ftr-409	320	31	the	the	DET
ftr-409	320	32	beneficiary	beneficiary	NOUN
ftr-409	320	33	to	to	PART
ftr-409	320	34	survive	survive	VERB
ftr-409	320	35	until	until	ADP
ftr-409	320	36	the	the	DET
ftr-409	320	37	time	time	NOUN
ftr-409	320	38	the	the	DET
ftr-409	320	39	future	future	ADJ
ftr-409	320	40	interest	interest	NOUN
ftr-409	320	41	takes	take	VERB
ftr-409	320	42	effect	effect	NOUN
ftr-409	320	43	in	in	ADP
ftr-409	320	44	enjoyment	enjoyment	NOUN
ftr-409	320	45	or	or	CCONJ
ftr-409	320	46	possession	possession	NOUN
ftr-409	320	47	.	.	PUNCT
ftr-409	321	1	unif	unif	PROPN
ftr-409	321	2	.	.	PUNCT
ftr-409	322	1	prob	prob	PROPN
ftr-409	322	2	.	.	PUNCT
ftr-409	323	1	code	code	PROPN
ftr-409	323	2	§	§	PROPN
ftr-409	323	3	2	2	NUM
ftr-409	323	4	-	-	SYM
ftr-409	323	5	707	707	NUM
ftr-409	323	6	,	,	PUNCT
ftr-409	323	7	8	8	NUM
ftr-409	323	8	u.l.a	u.l.a	NOUN
ftr-409	323	9	.	.	PUNCT
ftr-409	324	1	194	194	NUM
ftr-409	324	2	-	-	SYM
ftr-409	324	3	196	196	NUM
ftr-409	324	4	(	(	PUNCT
ftr-409	324	5	west	west	NOUN
ftr-409	324	6	1998	1998	NUM
ftr-409	324	7	)	)	PUNCT
ftr-409	324	8	.	.	PUNCT
ftr-409	325	1	40	40	NUM
ftr-409	325	2	.	.	PUNCT
ftr-409	325	3	m.	m.	PROPN
ftr-409	325	4	carr	carr	PROPN
ftr-409	325	5	ferguson	ferguson	PROPN
ftr-409	325	6	,	,	PUNCT
ftr-409	325	7	james	james	PROPN
ftr-409	325	8	j.	j.	PROPN
ftr-409	325	9	freeland	freeland	PROPN
ftr-409	325	10	&	&	CCONJ
ftr-409	325	11	mark	mark	PROPN
ftr-409	325	12	l.	l.	PROPN
ftr-409	325	13	ascher	ascher	PROPN
ftr-409	325	14	,	,	PUNCT
ftr-409	325	15	federal	federal	ADJ
ftr-409	325	16	income	income	NOUN
ftr-409	325	17	taxation	taxation	NOUN
ftr-409	325	18	of	of	ADP
ftr-409	325	19	estates	estate	NOUN
ftr-409	325	20	,	,	PUNCT
ftr-409	325	21	trusts	trust	NOUN
ftr-409	325	22	,	,	PUNCT
ftr-409	325	23	&	&	CCONJ
ftr-409	325	24	beneficiaries	beneficiary	NOUN
ftr-409	325	25	¶	¶	VERB
ftr-409	325	26	5.01	5.01	NUM
ftr-409	325	27	(	(	PUNCT
ftr-409	325	28	3d	3d	PROPN
ftr-409	325	29	ed	ed	NOUN
ftr-409	325	30	.	.	PROPN
ftr-409	325	31	2005	2005	NUM
ftr-409	325	32	)	)	PUNCT
ftr-409	325	33	.	.	PUNCT
ftr-409	326	1	41	41	NUM
ftr-409	326	2	.	.	PUNCT
ftr-409	327	1	in	in	ADP
ftr-409	327	2	this	this	DET
ftr-409	327	3	sense	sense	NOUN
ftr-409	327	4	,	,	PUNCT
ftr-409	327	5	the	the	DET
ftr-409	327	6	taxation	taxation	NOUN
ftr-409	327	7	of	of	ADP
ftr-409	327	8	trust	trust	NOUN
ftr-409	327	9	income	income	NOUN
ftr-409	327	10	is	be	AUX
ftr-409	327	11	distinguishable	distinguishable	ADJ
ftr-409	327	12	from	from	ADP
ftr-409	327	13	the	the	DET
ftr-409	327	14	treatment	treatment	NOUN
ftr-409	327	15	of	of	ADP
ftr-409	327	16	income	income	NOUN
ftr-409	327	17	earned	earn	VERB
ftr-409	327	18	by	by	ADP
ftr-409	327	19	c	c	PROPN
ftr-409	327	20	corporations	corporation	NOUN
ftr-409	327	21	,	,	PUNCT
ftr-409	327	22	which	which	PRON
ftr-409	327	23	is	be	AUX
ftr-409	327	24	subject	subject	ADJ
ftr-409	327	25	to	to	ADP
ftr-409	327	26	double	double	ADJ
ftr-409	327	27	taxation	taxation	NOUN
ftr-409	327	28	,	,	PUNCT
ftr-409	327	29	and	and	CCONJ
ftr-409	327	30	similar	similar	ADJ
ftr-409	327	31	to	to	ADP
ftr-409	327	32	the	the	DET
ftr-409	327	33	treatment	treatment	NOUN
ftr-409	327	34	of	of	ADP
ftr-409	327	35	income	income	NOUN
ftr-409	327	36	earned	earn	VERB
ftr-409	327	37	by	by	ADP
ftr-409	327	38	a	a	DET
ftr-409	327	39	partnership	partnership	NOUN
ftr-409	327	40	or	or	CCONJ
ftr-409	327	41	an	an	DET
ftr-409	327	42	s	s	NOUN
ftr-409	327	43	corporation	corporation	NOUN
ftr-409	327	44	.	.	PUNCT
ftr-409	328	1	compare	compare	VERB
ftr-409	328	2	518	518	NUM
ftr-409	328	3	florida	florida	PROPN
ftr-409	328	4	tax	tax	NOUN
ftr-409	328	5	review	review	NOUN
ftr-409	328	6	[	[	X
ftr-409	328	7	vol.7:8	vol.7:8	ADJ
ftr-409	328	8	taxing	tax	VERB
ftr-409	328	9	scheme	scheme	NOUN
ftr-409	328	10	for	for	ADP
ftr-409	328	11	trusts	trust	NOUN
ftr-409	328	12	is	be	AUX
ftr-409	328	13	that	that	SCONJ
ftr-409	328	14	trusts	trust	NOUN
ftr-409	328	15	should	should	AUX
ftr-409	328	16	compute	compute	VERB
ftr-409	328	17	taxable	taxable	ADJ
ftr-409	328	18	income	income	NOUN
ftr-409	328	19	under	under	ADP
ftr-409	328	20	the	the	DET
ftr-409	328	21	same	same	ADJ
ftr-409	328	22	rules	rule	NOUN
ftr-409	328	23	that	that	PRON
ftr-409	328	24	apply	apply	VERB
ftr-409	328	25	to	to	ADP
ftr-409	328	26	individuals	individual	NOUN
ftr-409	328	27	,	,	PUNCT
ftr-409	328	28	and	and	CCONJ
ftr-409	328	29	then	then	ADV
ftr-409	328	30	allocate	allocate	VERB
ftr-409	328	31	that	that	SCONJ
ftr-409	328	32	taxable	taxable	ADJ
ftr-409	328	33	income	income	NOUN
ftr-409	328	34	between	between	ADP
ftr-409	328	35	the	the	DET
ftr-409	328	36	trust	trust	NOUN
ftr-409	328	37	entity	entity	NOUN
ftr-409	328	38	and	and	CCONJ
ftr-409	328	39	its	its	PRON
ftr-409	328	40	beneficiaries	beneficiary	NOUN
ftr-409	328	41	in	in	ADP
ftr-409	328	42	proportion	proportion	NOUN
ftr-409	328	43	to	to	ADP
ftr-409	328	44	the	the	DET
ftr-409	328	45	allocation	allocation	NOUN
ftr-409	328	46	of	of	ADP
ftr-409	328	47	the	the	DET
ftr-409	328	48	trust	trust	NOUN
ftr-409	328	49	’s	’s	PART
ftr-409	328	50	actual	actual	ADJ
ftr-409	328	51	income	income	NOUN
ftr-409	328	52	for	for	ADP
ftr-409	328	53	the	the	DET
ftr-409	328	54	year	year	NOUN
ftr-409	328	55	.	.	PUNCT
ftr-409	329	1	to	to	ADP
ftr-409	329	2	the	the	DET
ftr-409	329	3	extent	extent	NOUN
ftr-409	329	4	income	income	NOUN
ftr-409	329	5	is	be	AUX
ftr-409	329	6	distributed	distribute	VERB
ftr-409	329	7	to42	to42	PROPN
ftr-409	329	8	trust	trust	NOUN
ftr-409	329	9	beneficiaries	beneficiary	NOUN
ftr-409	329	10	,	,	PUNCT
ftr-409	329	11	they	they	PRON
ftr-409	329	12	pay	pay	VERB
ftr-409	329	13	tax	tax	NOUN
ftr-409	329	14	on	on	ADP
ftr-409	329	15	the	the	DET
ftr-409	329	16	income	income	NOUN
ftr-409	329	17	at	at	ADP
ftr-409	329	18	their	their	PRON
ftr-409	329	19	respective	respective	ADJ
ftr-409	329	20	marginal	marginal	ADJ
ftr-409	329	21	rates	rate	NOUN
ftr-409	329	22	so	so	SCONJ
ftr-409	329	23	that	that	SCONJ
ftr-409	329	24	trust	trust	NOUN
ftr-409	329	25	income	income	NOUN
ftr-409	329	26	in	in	ADP
ftr-409	329	27	the	the	DET
ftr-409	329	28	hands	hand	NOUN
ftr-409	329	29	of	of	ADP
ftr-409	329	30	the	the	DET
ftr-409	329	31	beneficiary	beneficiary	NOUN
ftr-409	329	32	is	be	AUX
ftr-409	329	33	treated	treat	VERB
ftr-409	329	34	like	like	ADP
ftr-409	329	35	any	any	DET
ftr-409	329	36	other	other	ADJ
ftr-409	329	37	income	income	NOUN
ftr-409	329	38	received	receive	VERB
ftr-409	329	39	by	by	ADP
ftr-409	329	40	the	the	DET
ftr-409	329	41	beneficiary	beneficiary	NOUN
ftr-409	329	42	.	.	PUNCT
ftr-409	330	1	to	to	ADP
ftr-409	330	2	the	the	DET
ftr-409	330	3	extent	extent	NOUN
ftr-409	330	4	income	income	NOUN
ftr-409	330	5	of	of	ADP
ftr-409	330	6	the	the	DET
ftr-409	330	7	trust	trust	NOUN
ftr-409	330	8	is	be	AUX
ftr-409	330	9	retained	retain	VERB
ftr-409	330	10	by	by	ADP
ftr-409	330	11	the	the	DET
ftr-409	330	12	trust	trust	NOUN
ftr-409	330	13	rather	rather	ADV
ftr-409	330	14	than	than	ADP
ftr-409	330	15	distributed	distribute	VERB
ftr-409	330	16	,	,	PUNCT
ftr-409	330	17	the	the	DET
ftr-409	330	18	trust	trust	NOUN
ftr-409	330	19	itself	itself	PRON
ftr-409	330	20	pays	pay	VERB
ftr-409	330	21	tax	tax	NOUN
ftr-409	330	22	.	.	PUNCT
ftr-409	331	1	the	the	DET
ftr-409	331	2	tax	tax	NOUN
ftr-409	331	3	imposed43	imposed43	NOUN
ftr-409	331	4	on	on	ADP
ftr-409	331	5	income	income	NOUN
ftr-409	331	6	retained	retain	VERB
ftr-409	331	7	by	by	ADP
ftr-409	331	8	trusts	trust	NOUN
ftr-409	331	9	follows	follow	VERB
ftr-409	331	10	a	a	DET
ftr-409	331	11	compressed	compress	VERB
ftr-409	331	12	rate	rate	NOUN
ftr-409	331	13	structure	structure	NOUN
ftr-409	331	14	to	to	PART
ftr-409	331	15	preclude	preclude	VERB
ftr-409	331	16	the	the	DET
ftr-409	331	17	possibility	possibility	NOUN
ftr-409	331	18	of	of	ADP
ftr-409	331	19	using	use	VERB
ftr-409	331	20	trusts	trust	NOUN
ftr-409	331	21	to	to	PART
ftr-409	331	22	avoid	avoid	VERB
ftr-409	331	23	the	the	DET
ftr-409	331	24	progressive	progressive	ADJ
ftr-409	331	25	rate	rate	NOUN
ftr-409	331	26	structure	structure	NOUN
ftr-409	331	27	of	of	ADP
ftr-409	331	28	the	the	DET
ftr-409	331	29	code.44	code.44	PROPN
ftr-409	331	30	this	this	PRON
ftr-409	331	31	assures	assure	VERB
ftr-409	331	32	that	that	SCONJ
ftr-409	331	33	recipients	recipient	NOUN
ftr-409	331	34	of	of	ADP
ftr-409	331	35	trust	trust	NOUN
ftr-409	331	36	income	income	NOUN
ftr-409	331	37	pay	pay	NOUN
ftr-409	331	38	tax	tax	NOUN
ftr-409	331	39	on	on	ADP
ftr-409	331	40	that	that	DET
ftr-409	331	41	income	income	NOUN
ftr-409	331	42	at	at	ADP
ftr-409	331	43	rates	rate	NOUN
ftr-409	331	44	commensurate	commensurate	ADJ
ftr-409	331	45	with	with	ADP
ftr-409	331	46	the	the	DET
ftr-409	331	47	rates	rate	NOUN
ftr-409	331	48	paid	pay	VERB
ftr-409	331	49	by	by	ADP
ftr-409	331	50	individuals	individual	NOUN
ftr-409	331	51	with	with	ADP
ftr-409	331	52	the	the	DET
ftr-409	331	53	same	same	ADJ
ftr-409	331	54	amount	amount	NOUN
ftr-409	331	55	of	of	ADP
ftr-409	331	56	income	income	NOUN
ftr-409	331	57	from	from	ADP
ftr-409	331	58	non	non	ADJ
ftr-409	331	59	-	-	ADJ
ftr-409	331	60	trust	trust	ADJ
ftr-409	331	61	sources	source	NOUN
ftr-409	331	62	.	.	PUNCT
ftr-409	332	1	at	at	ADP
ftr-409	332	2	the	the	DET
ftr-409	332	3	same	same	ADJ
ftr-409	332	4	time	time	NOUN
ftr-409	332	5	,	,	PUNCT
ftr-409	332	6	it	it	PRON
ftr-409	332	7	assures	assure	VERB
ftr-409	332	8	that	that	SCONJ
ftr-409	332	9	undistributed	undistributed	ADJ
ftr-409	332	10	trust	trust	NOUN
ftr-409	332	11	income	income	NOUN
ftr-409	332	12	is	be	AUX
ftr-409	332	13	taxed	tax	VERB
ftr-409	332	14	on	on	ADP
ftr-409	332	15	an	an	DET
ftr-409	332	16	annual	annual	ADJ
ftr-409	332	17	basis	basis	NOUN
ftr-409	332	18	at	at	ADP
ftr-409	332	19	rates	rate	NOUN
ftr-409	332	20	that	that	PRON
ftr-409	332	21	preclude	preclude	VERB
ftr-409	332	22	the	the	DET
ftr-409	332	23	opportunity	opportunity	NOUN
ftr-409	332	24	to	to	PART
ftr-409	332	25	defer	defer	VERB
ftr-409	332	26	income	income	NOUN
ftr-409	332	27	tax	tax	NOUN
ftr-409	332	28	for	for	ADP
ftr-409	332	29	extended	extended	ADJ
ftr-409	332	30	periods	period	NOUN
ftr-409	332	31	by	by	ADP
ftr-409	332	32	simply	simply	ADV
ftr-409	332	33	placing	place	VERB
ftr-409	332	34	income	income	NOUN
ftr-409	332	35	producing	produce	VERB
ftr-409	332	36	assets	asset	NOUN
ftr-409	332	37	in	in	ADP
ftr-409	332	38	trust	trust	NOUN
ftr-409	332	39	.	.	PUNCT
ftr-409	333	1	the	the	DET
ftr-409	333	2	overall	overall	ADJ
ftr-409	333	3	effect	effect	NOUN
ftr-409	333	4	is	be	AUX
ftr-409	333	5	to	to	PART
ftr-409	333	6	assure	assure	VERB
ftr-409	333	7	that	that	SCONJ
ftr-409	333	8	trust	trust	NOUN
ftr-409	333	9	beneficiaries	beneficiary	NOUN
ftr-409	333	10	have	have	VERB
ftr-409	333	11	no45	no45	ADJ
ftr-409	333	12	unfair	unfair	ADJ
ftr-409	333	13	advantage	advantage	NOUN
ftr-409	333	14	over	over	ADP
ftr-409	333	15	individuals	individual	NOUN
ftr-409	333	16	who	who	PRON
ftr-409	333	17	earn	earn	VERB
ftr-409	333	18	all	all	PRON
ftr-409	333	19	of	of	ADP
ftr-409	333	20	their	their	PRON
ftr-409	333	21	income	income	NOUN
ftr-409	333	22	or	or	CCONJ
ftr-409	333	23	receive	receive	VERB
ftr-409	333	24	it	it	PRON
ftr-409	333	25	from	from	ADP
ftr-409	333	26	other	other	ADJ
ftr-409	333	27	non	non	ADJ
ftr-409	333	28	-	-	ADJ
ftr-409	333	29	trust	trust	ADJ
ftr-409	333	30	sources	source	NOUN
ftr-409	333	31	.	.	PUNCT
ftr-409	334	1	irc	irc	PROPN
ftr-409	334	2	§	§	PROPN
ftr-409	334	3	11	11	NUM
ftr-409	334	4	(	(	PUNCT
ftr-409	334	5	imposing	impose	VERB
ftr-409	334	6	tax	tax	NOUN
ftr-409	334	7	on	on	ADP
ftr-409	334	8	corporations	corporation	NOUN
ftr-409	334	9	)	)	PUNCT
ftr-409	334	10	and	and	CCONJ
ftr-409	334	11	§	§	PROPN
ftr-409	334	12	301(c	301(c	PROPN
ftr-409	334	13	)	)	PUNCT
ftr-409	334	14	(	(	PUNCT
ftr-409	334	15	defining	define	VERB
ftr-409	334	16	corporate	corporate	ADJ
ftr-409	334	17	dividends	dividend	NOUN
ftr-409	334	18	as	as	ADP
ftr-409	334	19	gross	gross	ADJ
ftr-409	334	20	income	income	NOUN
ftr-409	334	21	in	in	ADP
ftr-409	334	22	the	the	DET
ftr-409	334	23	hands	hand	NOUN
ftr-409	334	24	of	of	ADP
ftr-409	334	25	shareholders	shareholder	NOUN
ftr-409	334	26	)	)	PUNCT
ftr-409	334	27	with	with	ADP
ftr-409	334	28	(	(	PUNCT
ftr-409	334	29	imposing	impose	VERB
ftr-409	334	30	income	income	NOUN
ftr-409	334	31	tax	tax	NOUN
ftr-409	334	32	on	on	ADP
ftr-409	334	33	partners	partner	NOUN
ftr-409	334	34	but	but	CCONJ
ftr-409	334	35	not	not	PART
ftr-409	334	36	the	the	DET
ftr-409	334	37	partnership	partnership	NOUN
ftr-409	334	38	entity	entity	NOUN
ftr-409	334	39	)	)	PUNCT
ftr-409	334	40	.	.	PUNCT
ftr-409	335	1	jonathan	jonathan	PROPN
ftr-409	335	2	g.	g.	PROPN
ftr-409	335	3	blattmachr	blattmachr	PROPN
ftr-409	335	4	&	&	CCONJ
ftr-409	335	5	arthur	arthur	PROPN
ftr-409	335	6	m.	m.	PROPN
ftr-409	335	7	michaelson	michaelson	PROPN
ftr-409	335	8	,	,	PUNCT
ftr-409	335	9	income	income	NOUN
ftr-409	335	10	taxation	taxation	NOUN
ftr-409	335	11	of	of	ADP
ftr-409	335	12	estates	estate	NOUN
ftr-409	335	13	and	and	CCONJ
ftr-409	335	14	trusts	trust	VERB
ftr-409	335	15	§	§	PROPN
ftr-409	335	16	2:1	2:1	NUM
ftr-409	335	17	(	(	PUNCT
ftr-409	335	18	14th	14th	NOUN
ftr-409	335	19	ed	ed	NOUN
ftr-409	335	20	.	.	PROPN
ftr-409	335	21	2003	2003	NUM
ftr-409	335	22	)	)	PUNCT
ftr-409	335	23	.	.	PUNCT
ftr-409	336	1	see	see	VERB
ftr-409	336	2	also	also	ADV
ftr-409	336	3	,	,	PUNCT
ftr-409	336	4	kamin	kamin	PROPN
ftr-409	336	5	,	,	PUNCT
ftr-409	336	6	infra	infra	NOUN
ftr-409	336	7	note	note	VERB
ftr-409	336	8	46	46	NUM
ftr-409	336	9	,	,	PUNCT
ftr-409	336	10	at	at	ADP
ftr-409	336	11	215	215	NUM
ftr-409	336	12	(	(	PUNCT
ftr-409	336	13	noting	note	VERB
ftr-409	336	14	that	that	SCONJ
ftr-409	336	15	the	the	DET
ftr-409	336	16	conduit	conduit	NOUN
ftr-409	336	17	structure	structure	NOUN
ftr-409	336	18	for	for	ADP
ftr-409	336	19	taxing	tax	VERB
ftr-409	336	20	trusts	trust	NOUN
ftr-409	336	21	,	,	PUNCT
ftr-409	336	22	estate	estate	NOUN
ftr-409	336	23	and	and	CCONJ
ftr-409	336	24	their	their	PRON
ftr-409	336	25	beneficiaries	beneficiary	NOUN
ftr-409	336	26	was	be	AUX
ftr-409	336	27	introduce	introduce	ADJ
ftr-409	336	28	in	in	ADP
ftr-409	336	29	1916	1916	NUM
ftr-409	336	30	)	)	PUNCT
ftr-409	336	31	.	.	PUNCT
ftr-409	337	1	42	42	NUM
ftr-409	337	2	.	.	PUNCT
ftr-409	337	3	irc	irc	PROPN
ftr-409	337	4	§	§	PROPN
ftr-409	337	5	641(b	641(b	PROPN
ftr-409	337	6	)	)	PUNCT
ftr-409	337	7	.	.	PUNCT
ftr-409	338	1	43	43	NUM
ftr-409	338	2	.	.	PUNCT
ftr-409	339	1	irc	irc	PROPN
ftr-409	339	2	§	§	PROPN
ftr-409	339	3	§	§	PROPN
ftr-409	339	4	652	652	NUM
ftr-409	339	5	,	,	PUNCT
ftr-409	339	6	662	662	NUM
ftr-409	339	7	.	.	PUNCT
ftr-409	340	1	the	the	DET
ftr-409	340	2	overview	overview	NOUN
ftr-409	340	3	of	of	ADP
ftr-409	340	4	the	the	DET
ftr-409	340	5	income	income	NOUN
ftr-409	340	6	taxation	taxation	NOUN
ftr-409	340	7	of	of	ADP
ftr-409	340	8	trusts	trust	NOUN
ftr-409	340	9	that	that	PRON
ftr-409	340	10	follows	follow	VERB
ftr-409	340	11	is	be	AUX
ftr-409	340	12	intended	intend	VERB
ftr-409	340	13	to	to	PART
ftr-409	340	14	illustrate	illustrate	VERB
ftr-409	340	15	the	the	DET
ftr-409	340	16	general	general	ADJ
ftr-409	340	17	framework	framework	NOUN
ftr-409	340	18	of	of	ADP
ftr-409	340	19	subchapter	subchapter	NOUN
ftr-409	340	20	j	j	PROPN
ftr-409	340	21	for	for	ADP
ftr-409	340	22	purposes	purpose	NOUN
ftr-409	340	23	of	of	ADP
ftr-409	340	24	understanding	understand	VERB
ftr-409	340	25	how	how	SCONJ
ftr-409	340	26	the	the	DET
ftr-409	340	27	2	2	NUM
ftr-409	340	28	%	%	NOUN
ftr-409	340	29	floor	floor	NOUN
ftr-409	340	30	on	on	ADP
ftr-409	340	31	miscellaneous	miscellaneous	ADJ
ftr-409	340	32	itemized	itemize	VERB
ftr-409	340	33	deductions	deduction	NOUN
ftr-409	340	34	altered	alter	VERB
ftr-409	340	35	the	the	DET
ftr-409	340	36	preexisting	preexist	VERB
ftr-409	340	37	equity	equity	NOUN
ftr-409	340	38	between	between	ADP
ftr-409	340	39	trust	trust	NOUN
ftr-409	340	40	beneficiaries	beneficiary	NOUN
ftr-409	340	41	and	and	CCONJ
ftr-409	340	42	other	other	ADJ
ftr-409	340	43	individuals	individual	NOUN
ftr-409	340	44	.	.	PUNCT
ftr-409	341	1	for	for	ADP
ftr-409	341	2	a	a	DET
ftr-409	341	3	more	more	ADV
ftr-409	341	4	thorough	thorough	ADJ
ftr-409	341	5	yet	yet	ADV
ftr-409	341	6	readily	readily	ADV
ftr-409	341	7	accessible	accessible	ADJ
ftr-409	341	8	summary	summary	NOUN
ftr-409	341	9	of	of	ADP
ftr-409	341	10	subchapter	subchapter	PROPN
ftr-409	341	11	j	j	PROPN
ftr-409	341	12	,	,	PUNCT
ftr-409	341	13	see	see	VERB
ftr-409	341	14	jeffrey	jeffrey	PROPN
ftr-409	341	15	g.	g.	PROPN
ftr-409	341	16	sherman	sherman	PROPN
ftr-409	341	17	,	,	PUNCT
ftr-409	341	18	all	all	PRON
ftr-409	341	19	you	you	PRON
ftr-409	341	20	really	really	ADV
ftr-409	341	21	need	need	VERB
ftr-409	341	22	to	to	PART
ftr-409	341	23	know	know	VERB
ftr-409	341	24	about	about	ADP
ftr-409	341	25	subchapter	subchapter	NOUN
ftr-409	341	26	j	j	PROPN
ftr-409	341	27	you	you	PRON
ftr-409	341	28	learned	learn	VERB
ftr-409	341	29	from	from	ADP
ftr-409	341	30	this	this	DET
ftr-409	341	31	article	article	NOUN
ftr-409	341	32	,	,	PUNCT
ftr-409	341	33	63	63	NUM
ftr-409	341	34	mo	mo	PROPN
ftr-409	341	35	.	.	PROPN
ftr-409	341	36	l.	l.	PROPN
ftr-409	341	37	rev	rev	PROPN
ftr-409	341	38	.	.	PROPN
ftr-409	341	39	1	1	NUM
ftr-409	341	40	(	(	PUNCT
ftr-409	341	41	1998	1998	NUM
ftr-409	341	42	)	)	PUNCT
ftr-409	341	43	.	.	PUNCT
ftr-409	342	1	44	44	NUM
ftr-409	342	2	.	.	PUNCT
ftr-409	342	3	compare	compare	VERB
ftr-409	342	4	irc	irc	PROPN
ftr-409	342	5	§	§	PROPN
ftr-409	342	6	1(a)-(d	1(a)-(d	NUM
ftr-409	342	7	)	)	PUNCT
ftr-409	342	8	(	(	PUNCT
ftr-409	342	9	tax	tax	NOUN
ftr-409	342	10	rates	rate	NOUN
ftr-409	342	11	for	for	ADP
ftr-409	342	12	individuals	individual	NOUN
ftr-409	342	13	)	)	PUNCT
ftr-409	342	14	;	;	PUNCT
ftr-409	342	15	with	with	ADP
ftr-409	342	16	§	§	PROPN
ftr-409	342	17	1(e	1(e	NUM
ftr-409	342	18	)	)	PUNCT
ftr-409	342	19	(	(	PUNCT
ftr-409	342	20	tax	tax	NOUN
ftr-409	342	21	rates	rate	NOUN
ftr-409	342	22	for	for	ADP
ftr-409	342	23	trusts	trust	NOUN
ftr-409	342	24	and	and	CCONJ
ftr-409	342	25	estates	estate	NOUN
ftr-409	342	26	)	)	PUNCT
ftr-409	342	27	.	.	PUNCT
ftr-409	343	1	45	45	NUM
ftr-409	343	2	.	.	PUNCT
ftr-409	344	1	deferring	defer	VERB
ftr-409	344	2	taxation	taxation	NOUN
ftr-409	344	3	of	of	ADP
ftr-409	344	4	trust	trust	NOUN
ftr-409	344	5	income	income	NOUN
ftr-409	344	6	until	until	ADP
ftr-409	344	7	distributed	distribute	VERB
ftr-409	344	8	would	would	AUX
ftr-409	344	9	afford	afford	VERB
ftr-409	344	10	a	a	DET
ftr-409	344	11	substantial	substantial	ADJ
ftr-409	344	12	benefit	benefit	NOUN
ftr-409	344	13	to	to	ADP
ftr-409	344	14	trusts	trust	NOUN
ftr-409	344	15	as	as	ADP
ftr-409	344	16	a	a	DET
ftr-409	344	17	result	result	NOUN
ftr-409	344	18	of	of	ADP
ftr-409	344	19	the	the	DET
ftr-409	344	20	time	time	NOUN
ftr-409	344	21	value	value	NOUN
ftr-409	344	22	of	of	ADP
ftr-409	344	23	money	money	NOUN
ftr-409	344	24	.	.	PUNCT
ftr-409	345	1	the	the	DET
ftr-409	345	2	value	value	NOUN
ftr-409	345	3	of	of	ADP
ftr-409	345	4	deferral	deferral	NOUN
ftr-409	345	5	is	be	AUX
ftr-409	345	6	a	a	DET
ftr-409	345	7	central	central	ADJ
ftr-409	345	8	feature	feature	NOUN
ftr-409	345	9	of	of	ADP
ftr-409	345	10	tax	tax	NOUN
ftr-409	345	11	planning	planning	NOUN
ftr-409	345	12	.	.	PUNCT
ftr-409	346	1	see	see	VERB
ftr-409	346	2	generally	generally	ADV
ftr-409	346	3	,	,	PUNCT
ftr-409	346	4	stephen	stephen	PROPN
ftr-409	346	5	f.	f.	PROPN
ftr-409	346	6	gertzman	gertzman	PROPN
ftr-409	346	7	,	,	PUNCT
ftr-409	346	8	federal	federal	ADJ
ftr-409	346	9	tax	tax	NOUN
ftr-409	346	10	accounting	accounting	NOUN
ftr-409	346	11	¶¶	¶¶	PROPN
ftr-409	346	12	1.01	1.01	NUM
ftr-409	346	13	,	,	PUNCT
ftr-409	346	14	11.01	11.01	NUM
ftr-409	346	15	(	(	PUNCT
ftr-409	346	16	2nd	2nd	ADJ
ftr-409	346	17	ed	ed	NOUN
ftr-409	346	18	.	.	PUNCT
ftr-409	346	19	1993	1993	NUM
ftr-409	346	20	&	&	CCONJ
ftr-409	346	21	supp	supp	PROPN
ftr-409	346	22	.	.	PUNCT
ftr-409	347	1	2005	2005	NUM
ftr-409	347	2	)	)	PUNCT
ftr-409	347	3	.	.	PUNCT
ftr-409	348	1	2006	2006	NUM
ftr-409	348	2	]	]	PUNCT
ftr-409	348	3	taxing	tax	VERB
ftr-409	348	4	middle	middle	ADJ
ftr-409	348	5	class	class	NOUN
ftr-409	348	6	trust(s	trust(s	NOUN
ftr-409	348	7	)	)	PUNCT
ftr-409	348	8	519	519	NUM
ftr-409	348	9	this	this	DET
ftr-409	348	10	general	general	ADJ
ftr-409	348	11	scheme	scheme	NOUN
ftr-409	348	12	has	have	AUX
ftr-409	348	13	been	be	AUX
ftr-409	348	14	in	in	ADP
ftr-409	348	15	place	place	NOUN
ftr-409	348	16	since	since	SCONJ
ftr-409	348	17	1954	1954	NUM
ftr-409	348	18	.	.	PUNCT
ftr-409	349	1	amendments	amendment	NOUN
ftr-409	349	2	to46	to46	PROPN
ftr-409	349	3	this	this	DET
ftr-409	349	4	scheme	scheme	NOUN
ftr-409	349	5	have	have	AUX
ftr-409	349	6	occurred	occur	VERB
ftr-409	349	7	from	from	ADP
ftr-409	349	8	time	time	NOUN
ftr-409	349	9	to	to	ADP
ftr-409	349	10	time	time	NOUN
ftr-409	349	11	,	,	PUNCT
ftr-409	349	12	but	but	CCONJ
ftr-409	349	13	they	they	PRON
ftr-409	349	14	have	have	AUX
ftr-409	349	15	refined	refine	VERB
ftr-409	349	16	rather	rather	ADV
ftr-409	349	17	than	than	ADP
ftr-409	349	18	replaced	replace	VERB
ftr-409	349	19	the	the	DET
ftr-409	349	20	basic	basic	ADJ
ftr-409	349	21	view	view	NOUN
ftr-409	349	22	of	of	ADP
ftr-409	349	23	horizontal	horizontal	ADJ
ftr-409	349	24	equity	equity	NOUN
ftr-409	349	25	between	between	ADP
ftr-409	349	26	trust	trust	NOUN
ftr-409	349	27	beneficiaries	beneficiary	NOUN
ftr-409	349	28	and	and	CCONJ
ftr-409	349	29	other	other	ADJ
ftr-409	349	30	individuals	individual	NOUN
ftr-409	349	31	.	.	PUNCT
ftr-409	350	1	the	the	DET
ftr-409	350	2	stability	stability	NOUN
ftr-409	350	3	of	of	ADP
ftr-409	350	4	this	this	DET
ftr-409	350	5	framework	framework	NOUN
ftr-409	350	6	is	be	AUX
ftr-409	350	7	a	a	DET
ftr-409	350	8	testament	testament	NOUN
ftr-409	350	9	to	to	ADP
ftr-409	350	10	its	its	PRON
ftr-409	350	11	basic47	basic47	NOUN
ftr-409	350	12	equity	equity	NOUN
ftr-409	350	13	.	.	PUNCT
ftr-409	351	1	in	in	ADP
ftr-409	351	2	order	order	NOUN
ftr-409	351	3	to	to	PART
ftr-409	351	4	understand	understand	VERB
ftr-409	351	5	how	how	SCONJ
ftr-409	351	6	§	§	PROPN
ftr-409	351	7	67(e	67(e	NUM
ftr-409	351	8	)	)	PUNCT
ftr-409	351	9	disturbed	disturb	VERB
ftr-409	351	10	the	the	DET
ftr-409	351	11	pre	pre	ADJ
ftr-409	351	12	-	-	ADJ
ftr-409	351	13	existing	exist	VERB
ftr-409	351	14	equity	equity	NOUN
ftr-409	351	15	between	between	ADP
ftr-409	351	16	trust	trust	NOUN
ftr-409	351	17	beneficiaries	beneficiary	NOUN
ftr-409	351	18	and	and	CCONJ
ftr-409	351	19	other	other	ADJ
ftr-409	351	20	individuals	individual	NOUN
ftr-409	351	21	,	,	PUNCT
ftr-409	351	22	it	it	PRON
ftr-409	351	23	is	be	AUX
ftr-409	351	24	necessary	necessary	ADJ
ftr-409	351	25	to	to	PART
ftr-409	351	26	understand	understand	VERB
ftr-409	351	27	something	something	PRON
ftr-409	351	28	about	about	ADP
ftr-409	351	29	the	the	DET
ftr-409	351	30	formula	formula	NOUN
ftr-409	351	31	for	for	ADP
ftr-409	351	32	computing	compute	VERB
ftr-409	351	33	a	a	DET
ftr-409	351	34	trust	trust	NOUN
ftr-409	351	35	’s	’s	PART
ftr-409	351	36	taxable	taxable	ADJ
ftr-409	351	37	income	income	NOUN
ftr-409	351	38	.	.	PUNCT
ftr-409	352	1	b.	b.	PROPN
ftr-409	352	2	tax	tax	NOUN
ftr-409	352	3	equity	equity	NOUN
ftr-409	352	4	between	between	ADP
ftr-409	352	5	trust	trust	NOUN
ftr-409	352	6	beneficiaries	beneficiary	NOUN
ftr-409	352	7	and	and	CCONJ
ftr-409	352	8	outright	outright	ADJ
ftr-409	352	9	owners	owner	NOUN
ftr-409	352	10	the	the	DET
ftr-409	352	11	specific	specific	ADJ
ftr-409	352	12	rules	rule	NOUN
ftr-409	352	13	that	that	PRON
ftr-409	352	14	translate	translate	VERB
ftr-409	352	15	the	the	DET
ftr-409	352	16	premise	premise	NOUN
ftr-409	352	17	of	of	ADP
ftr-409	352	18	horizontal	horizontal	ADJ
ftr-409	352	19	equity	equity	NOUN
ftr-409	352	20	between	between	ADP
ftr-409	352	21	trust	trust	NOUN
ftr-409	352	22	beneficiaries	beneficiary	NOUN
ftr-409	352	23	and	and	CCONJ
ftr-409	352	24	other	other	ADJ
ftr-409	352	25	individuals	individual	NOUN
ftr-409	352	26	into	into	ADP
ftr-409	352	27	a	a	DET
ftr-409	352	28	taxing	tax	VERB
ftr-409	352	29	scheme	scheme	NOUN
ftr-409	352	30	for	for	ADP
ftr-409	352	31	trusts	trust	NOUN
ftr-409	352	32	fall	fall	VERB
ftr-409	352	33	into	into	ADP
ftr-409	352	34	two	two	NUM
ftr-409	352	35	general	general	ADJ
ftr-409	352	36	categories	category	NOUN
ftr-409	352	37	:	:	PUNCT
ftr-409	352	38	(	(	PUNCT
ftr-409	352	39	1	1	X
ftr-409	352	40	)	)	PUNCT
ftr-409	352	41	rules	rule	NOUN
ftr-409	352	42	that	that	PRON
ftr-409	352	43	modify	modify	VERB
ftr-409	352	44	the	the	DET
ftr-409	352	45	requirements	requirement	NOUN
ftr-409	352	46	for	for	ADP
ftr-409	352	47	deductibility	deductibility	NOUN
ftr-409	352	48	of	of	ADP
ftr-409	352	49	specific	specific	ADJ
ftr-409	352	50	expenditures	expenditure	NOUN
ftr-409	352	51	in	in	ADP
ftr-409	352	52	order	order	NOUN
ftr-409	352	53	to	to	PART
ftr-409	352	54	express	express	VERB
ftr-409	352	55	those	those	DET
ftr-409	352	56	requirements	requirement	NOUN
ftr-409	352	57	in	in	ADP
ftr-409	352	58	the	the	DET
ftr-409	352	59	contextual	contextual	ADJ
ftr-409	352	60	terms	term	NOUN
ftr-409	352	61	of	of	ADP
ftr-409	352	62	trusts	trust	NOUN
ftr-409	352	63	rather	rather	ADV
ftr-409	352	64	than	than	ADP
ftr-409	352	65	individuals	individual	NOUN
ftr-409	352	66	,	,	PUNCT
ftr-409	352	67	and	and	CCONJ
ftr-409	352	68	(	(	PUNCT
ftr-409	352	69	2	2	X
ftr-409	352	70	)	)	PUNCT
ftr-409	352	71	rules	rule	NOUN
ftr-409	352	72	that	that	PRON
ftr-409	352	73	alter48	alter48	VERB
ftr-409	352	74	46	46	NUM
ftr-409	352	75	.	.	PUNCT
ftr-409	353	1	subchapter	subchapter	PROPN
ftr-409	353	2	j	j	PROPN
ftr-409	353	3	is	be	AUX
ftr-409	353	4	not	not	PART
ftr-409	353	5	immune	immune	ADJ
ftr-409	353	6	from	from	ADP
ftr-409	353	7	criticism	criticism	NOUN
ftr-409	353	8	,	,	PUNCT
ftr-409	353	9	however	however	ADV
ftr-409	353	10	.	.	PUNCT
ftr-409	354	1	the	the	DET
ftr-409	354	2	complexity	complexity	NOUN
ftr-409	354	3	of	of	ADP
ftr-409	354	4	subchapter	subchapter	NOUN
ftr-409	354	5	j	j	PROPN
ftr-409	354	6	has	have	AUX
ftr-409	354	7	been	be	AUX
ftr-409	354	8	a	a	DET
ftr-409	354	9	principal	principal	ADJ
ftr-409	354	10	source	source	NOUN
ftr-409	354	11	of	of	ADP
ftr-409	354	12	concern	concern	NOUN
ftr-409	354	13	.	.	PUNCT
ftr-409	355	1	see	see	VERB
ftr-409	355	2	,	,	PUNCT
ftr-409	355	3	dodge	dodge	VERB
ftr-409	355	4	,	,	PUNCT
ftr-409	355	5	supra	supra	PROPN
ftr-409	355	6	note	note	NOUN
ftr-409	355	7	27	27	NUM
ftr-409	355	8	;	;	PUNCT
ftr-409	355	9	sherwin	sherwin	PROPN
ftr-409	355	10	kamin	kamin	PROPN
ftr-409	355	11	,	,	PUNCT
ftr-409	355	12	a	a	DET
ftr-409	355	13	proposal	proposal	NOUN
ftr-409	355	14	for	for	ADP
ftr-409	355	15	the	the	DET
ftr-409	355	16	income	income	NOUN
ftr-409	355	17	taxation	taxation	NOUN
ftr-409	355	18	of	of	ADP
ftr-409	355	19	trusts	trust	NOUN
ftr-409	355	20	and	and	CCONJ
ftr-409	355	21	estates	estate	NOUN
ftr-409	355	22	,	,	PUNCT
ftr-409	355	23	their	their	PRON
ftr-409	355	24	grantors	grantor	NOUN
ftr-409	355	25	,	,	PUNCT
ftr-409	355	26	and	and	CCONJ
ftr-409	355	27	their	their	PRON
ftr-409	355	28	beneficiaries	beneficiary	NOUN
ftr-409	355	29	,	,	PUNCT
ftr-409	355	30	13	13	NUM
ftr-409	355	31	am	am	NOUN
ftr-409	355	32	.	.	PUNCT
ftr-409	356	1	j.	j.	PROPN
ftr-409	356	2	tax	tax	PROPN
ftr-409	356	3	pol’y	pol’y	NOUN
ftr-409	356	4	215	215	NUM
ftr-409	356	5	(	(	PUNCT
ftr-409	356	6	1996	1996	NUM
ftr-409	356	7	)	)	PUNCT
ftr-409	356	8	.	.	PUNCT
ftr-409	357	1	47	47	NUM
ftr-409	357	2	.	.	PUNCT
ftr-409	358	1	examples	example	NOUN
ftr-409	358	2	of	of	ADP
ftr-409	358	3	changes	change	NOUN
ftr-409	358	4	designed	design	VERB
ftr-409	358	5	to	to	PART
ftr-409	358	6	advance	advance	VERB
ftr-409	358	7	the	the	DET
ftr-409	358	8	basic	basic	ADJ
ftr-409	358	9	objective	objective	NOUN
ftr-409	358	10	of	of	ADP
ftr-409	358	11	subchapter	subchapter	NOUN
ftr-409	358	12	j	j	PROPN
ftr-409	358	13	include	include	VERB
ftr-409	358	14	the	the	DET
ftr-409	358	15	“	"	PUNCT
ftr-409	358	16	separate	separate	ADJ
ftr-409	358	17	share	share	NOUN
ftr-409	358	18	rule	rule	NOUN
ftr-409	358	19	”	"	PUNCT
ftr-409	358	20	under	under	ADP
ftr-409	358	21	which	which	PRON
ftr-409	358	22	a	a	DET
ftr-409	358	23	single	single	ADJ
ftr-409	358	24	trust	trust	NOUN
ftr-409	358	25	or	or	CCONJ
ftr-409	358	26	estate	estate	NOUN
ftr-409	358	27	is	be	AUX
ftr-409	358	28	treated	treat	VERB
ftr-409	358	29	as	as	ADP
ftr-409	358	30	creating	create	VERB
ftr-409	358	31	multiple	multiple	ADJ
ftr-409	358	32	trusts	trust	NOUN
ftr-409	358	33	or	or	CCONJ
ftr-409	358	34	estates	estate	NOUN
ftr-409	358	35	in	in	ADP
ftr-409	358	36	order	order	NOUN
ftr-409	358	37	to	to	PART
ftr-409	358	38	produce	produce	VERB
ftr-409	358	39	more	more	ADV
ftr-409	358	40	appropriate	appropriate	ADJ
ftr-409	358	41	allocations	allocation	NOUN
ftr-409	358	42	of	of	ADP
ftr-409	358	43	the	the	DET
ftr-409	358	44	entity	entity	NOUN
ftr-409	358	45	’s	’s	PART
ftr-409	358	46	taxable	taxable	ADJ
ftr-409	358	47	income	income	NOUN
ftr-409	358	48	,	,	PUNCT
ftr-409	358	49	codified	codify	VERB
ftr-409	358	50	at	at	ADP
ftr-409	358	51	irc	irc	PROPN
ftr-409	358	52	§	§	PROPN
ftr-409	358	53	663(c	663(c	PROPN
ftr-409	358	54	)	)	PUNCT
ftr-409	358	55	,	,	PUNCT
ftr-409	358	56	and	and	CCONJ
ftr-409	358	57	extended	extend	VERB
ftr-409	358	58	to	to	ADP
ftr-409	358	59	estates	estate	NOUN
ftr-409	358	60	by	by	ADP
ftr-409	358	61	the	the	DET
ftr-409	358	62	taxpayer	taxpayer	NOUN
ftr-409	358	63	relief	relief	PROPN
ftr-409	358	64	act	act	NOUN
ftr-409	358	65	of	of	ADP
ftr-409	358	66	1997	1997	NUM
ftr-409	358	67	,	,	PUNCT
ftr-409	358	68	p.l	p.l	PROPN
ftr-409	358	69	.	.	PROPN
ftr-409	358	70	105	105	NUM
ftr-409	358	71	-	-	SYM
ftr-409	358	72	34	34	NUM
ftr-409	358	73	,	,	PUNCT
ftr-409	358	74	§	§	PROPN
ftr-409	358	75	1307(a)(1)-(2	1307(a)(1)-(2	NUM
ftr-409	358	76	)	)	PUNCT
ftr-409	358	77	,	,	PUNCT
ftr-409	358	78	111	111	NUM
ftr-409	358	79	stat	stat	NOUN
ftr-409	358	80	.	.	PUNCT
ftr-409	359	1	788	788	NUM
ftr-409	359	2	(	(	PUNCT
ftr-409	359	3	1997	1997	NUM
ftr-409	359	4	)	)	PUNCT
ftr-409	359	5	;	;	PUNCT
ftr-409	359	6	the	the	DET
ftr-409	359	7	treatment	treatment	NOUN
ftr-409	359	8	of	of	ADP
ftr-409	359	9	multiple	multiple	ADJ
ftr-409	359	10	trusts	trust	NOUN
ftr-409	359	11	as	as	ADP
ftr-409	359	12	a	a	DET
ftr-409	359	13	single	single	ADJ
ftr-409	359	14	trust	trust	NOUN
ftr-409	359	15	for	for	ADP
ftr-409	359	16	tax	tax	NOUN
ftr-409	359	17	purposes	purpose	NOUN
ftr-409	359	18	where	where	SCONJ
ftr-409	359	19	the	the	DET
ftr-409	359	20	trusts	trust	NOUN
ftr-409	359	21	have	have	VERB
ftr-409	359	22	substantive	substantive	ADJ
ftr-409	359	23	the	the	DET
ftr-409	359	24	same	same	ADJ
ftr-409	359	25	grantor	grantor	NOUN
ftr-409	359	26	,	,	PUNCT
ftr-409	359	27	the	the	DET
ftr-409	359	28	same	same	ADJ
ftr-409	359	29	primary	primary	ADJ
ftr-409	359	30	beneficiaries	beneficiary	NOUN
ftr-409	359	31	,	,	PUNCT
ftr-409	359	32	and	and	CCONJ
ftr-409	359	33	a	a	DET
ftr-409	359	34	principal	principal	ADJ
ftr-409	359	35	purpose	purpose	NOUN
ftr-409	359	36	of	of	ADP
ftr-409	359	37	the	the	DET
ftr-409	359	38	trusts	trust	NOUN
ftr-409	359	39	is	be	AUX
ftr-409	359	40	income	income	NOUN
ftr-409	359	41	tax	tax	NOUN
ftr-409	359	42	avoidance	avoidance	NOUN
ftr-409	359	43	,	,	PUNCT
ftr-409	359	44	codified	codify	VERB
ftr-409	359	45	at	at	ADP
ftr-409	359	46	irc	irc	PROPN
ftr-409	359	47	§	§	PROPN
ftr-409	359	48	643(f	643(f	PROPN
ftr-409	359	49	)	)	PUNCT
ftr-409	359	50	,	,	PUNCT
ftr-409	359	51	first	first	ADV
ftr-409	359	52	introduced	introduce	VERB
ftr-409	359	53	by	by	ADP
ftr-409	359	54	the	the	DET
ftr-409	359	55	deficit	deficit	NOUN
ftr-409	359	56	reduction	reduction	NOUN
ftr-409	359	57	act	act	NOUN
ftr-409	359	58	of	of	ADP
ftr-409	359	59	1984	1984	NUM
ftr-409	359	60	,	,	PUNCT
ftr-409	359	61	p.l	p.l	PROPN
ftr-409	359	62	.	.	PROPN
ftr-409	359	63	98	98	NUM
ftr-409	359	64	-	-	SYM
ftr-409	359	65	369	369	NUM
ftr-409	359	66	,	,	PUNCT
ftr-409	359	67	§	§	PROPN
ftr-409	359	68	82(a	82(a	NUM
ftr-409	359	69	)	)	PUNCT
ftr-409	359	70	;	;	PUNCT
ftr-409	359	71	and	and	CCONJ
ftr-409	359	72	the	the	DET
ftr-409	359	73	compression	compression	NOUN
ftr-409	359	74	of	of	ADP
ftr-409	359	75	tax	tax	NOUN
ftr-409	359	76	brackets	bracket	NOUN
ftr-409	359	77	for	for	ADP
ftr-409	359	78	trusts	trust	NOUN
ftr-409	359	79	introduced	introduce	VERB
ftr-409	359	80	by	by	ADP
ftr-409	359	81	the	the	DET
ftr-409	359	82	tax	tax	NOUN
ftr-409	359	83	reform	reform	NOUN
ftr-409	359	84	act	act	NOUN
ftr-409	359	85	of	of	ADP
ftr-409	359	86	1986	1986	NUM
ftr-409	359	87	,	,	PUNCT
ftr-409	359	88	p.l	p.l	PROPN
ftr-409	359	89	.	.	PROPN
ftr-409	359	90	99	99	NUM
ftr-409	359	91	-	-	SYM
ftr-409	359	92	514	514	NUM
ftr-409	359	93	,	,	PUNCT
ftr-409	359	94	100	100	NUM
ftr-409	359	95	stat	stat	NOUN
ftr-409	359	96	2065	2065	NUM
ftr-409	359	97	(	(	PUNCT
ftr-409	359	98	1986	1986	NUM
ftr-409	359	99	)	)	PUNCT
ftr-409	359	100	(	(	PUNCT
ftr-409	359	101	codified	codify	VERB
ftr-409	359	102	at	at	ADP
ftr-409	359	103	irc	irc	PROPN
ftr-409	359	104	§	§	PROPN
ftr-409	359	105	1(e	1(e	NUM
ftr-409	359	106	)	)	PUNCT
ftr-409	359	107	)	)	PUNCT
ftr-409	359	108	.	.	PUNCT
ftr-409	360	1	one	one	NUM
ftr-409	360	2	of	of	ADP
ftr-409	360	3	the	the	DET
ftr-409	360	4	most	most	ADV
ftr-409	360	5	significant	significant	ADJ
ftr-409	360	6	changes	change	NOUN
ftr-409	360	7	to	to	PART
ftr-409	360	8	subchapter	subchapter	VERB
ftr-409	360	9	j	j	PROPN
ftr-409	360	10	’s	’s	PART
ftr-409	360	11	scheme	scheme	NOUN
ftr-409	360	12	,	,	PUNCT
ftr-409	360	13	the	the	DET
ftr-409	360	14	expansion	expansion	NOUN
ftr-409	360	15	of	of	ADP
ftr-409	360	16	the	the	DET
ftr-409	360	17	definitions	definition	NOUN
ftr-409	360	18	of	of	ADP
ftr-409	360	19	principal	principal	NOUN
ftr-409	360	20	and	and	CCONJ
ftr-409	360	21	income	income	NOUN
ftr-409	360	22	to	to	PART
ftr-409	360	23	include	include	VERB
ftr-409	360	24	state	state	NOUN
ftr-409	360	25	law	law	NOUN
ftr-409	360	26	definitions	definition	NOUN
ftr-409	360	27	that	that	PRON
ftr-409	360	28	departed	depart	VERB
ftr-409	360	29	from	from	ADP
ftr-409	360	30	traditional	traditional	ADJ
ftr-409	360	31	definitions	definition	NOUN
ftr-409	360	32	,	,	PUNCT
ftr-409	360	33	was	be	AUX
ftr-409	360	34	made	make	VERB
ftr-409	360	35	by	by	ADP
ftr-409	360	36	regulation	regulation	NOUN
ftr-409	360	37	rather	rather	ADV
ftr-409	360	38	than	than	ADP
ftr-409	360	39	statutory	statutory	ADJ
ftr-409	360	40	change	change	NOUN
ftr-409	360	41	.	.	PUNCT
ftr-409	361	1	regs	reg	NOUN
ftr-409	361	2	.	.	PUNCT
ftr-409	362	1	§	§	PROPN
ftr-409	362	2	1.643(b)-1	1.643(b)-1	PROPN
ftr-409	362	3	(	(	PUNCT
ftr-409	362	4	amended	amend	VERB
ftr-409	362	5	by	by	ADP
ftr-409	362	6	t.d	t.d	PROPN
ftr-409	362	7	.	.	PROPN
ftr-409	362	8	9102	9102	NUM
ftr-409	362	9	,	,	PUNCT
ftr-409	362	10	69	69	NUM
ftr-409	362	11	fed	feed	VERB
ftr-409	362	12	.	.	PUNCT
ftr-409	363	1	reg	reg	PROPN
ftr-409	363	2	.	.	PUNCT
ftr-409	364	1	12	12	NUM
ftr-409	364	2	-	-	SYM
ftr-409	364	3	01	01	NUM
ftr-409	364	4	)	)	PUNCT
ftr-409	364	5	.	.	PUNCT
ftr-409	365	1	48	48	NUM
ftr-409	365	2	.	.	PUNCT
ftr-409	366	1	some	some	PRON
ftr-409	366	2	of	of	ADP
ftr-409	366	3	these	these	DET
ftr-409	366	4	rules	rule	NOUN
ftr-409	366	5	may	may	AUX
ftr-409	366	6	amount	amount	VERB
ftr-409	366	7	to	to	ADP
ftr-409	366	8	little	little	ADJ
ftr-409	366	9	more	more	ADJ
ftr-409	366	10	than	than	ADP
ftr-409	366	11	a	a	DET
ftr-409	366	12	technical	technical	ADJ
ftr-409	366	13	adjustment	adjustment	NOUN
ftr-409	366	14	.	.	PUNCT
ftr-409	367	1	see	see	VERB
ftr-409	367	2	,	,	PUNCT
ftr-409	367	3	e.g.	e.g.	ADV
ftr-409	367	4	,	,	PUNCT
ftr-409	367	5	irc	irc	PROPN
ftr-409	367	6	§	§	PROPN
ftr-409	367	7	§	§	PROPN
ftr-409	367	8	167(h	167(h	PROPN
ftr-409	367	9	)	)	PUNCT
ftr-409	367	10	,	,	PUNCT
ftr-409	367	11	611(e	611(e	NOUN
ftr-409	367	12	)	)	PUNCT
ftr-409	367	13	,	,	PUNCT
ftr-409	368	1	642(f	642(f	NUM
ftr-409	368	2	)	)	PUNCT
ftr-409	368	3	(	(	PUNCT
ftr-409	368	4	allocating	allocate	VERB
ftr-409	368	5	depreciation	depreciation	NOUN
ftr-409	368	6	deduction	deduction	NOUN
ftr-409	368	7	,	,	PUNCT
ftr-409	368	8	depletion	depletion	NOUN
ftr-409	368	9	deduction	deduction	NOUN
ftr-409	368	10	and	and	CCONJ
ftr-409	368	11	amortization	amortization	NOUN
ftr-409	368	12	deductions	deduction	NOUN
ftr-409	368	13	,	,	PUNCT
ftr-409	368	14	respectively	respectively	ADV
ftr-409	368	15	,	,	PUNCT
ftr-409	368	16	between	between	ADP
ftr-409	368	17	the	the	DET
ftr-409	368	18	current	current	ADJ
ftr-409	368	19	beneficiaries	beneficiary	NOUN
ftr-409	368	20	and	and	CCONJ
ftr-409	368	21	the	the	DET
ftr-409	368	22	trust	trust	NOUN
ftr-409	368	23	,	,	PUNCT
ftr-409	368	24	which	which	PRON
ftr-409	368	25	receives	receive	VERB
ftr-409	368	26	a	a	DET
ftr-409	368	27	portion	portion	NOUN
ftr-409	368	28	of	of	ADP
ftr-409	368	29	the	the	DET
ftr-409	368	30	deduction	deduction	NOUN
ftr-409	368	31	for	for	ADP
ftr-409	368	32	the	the	DET
ftr-409	368	33	benefit	benefit	NOUN
ftr-409	368	34	of	of	ADP
ftr-409	368	35	the	the	DET
ftr-409	368	36	remaindermen	remainderman	NOUN
ftr-409	368	37	)	)	PUNCT
ftr-409	368	38	.	.	PUNCT
ftr-409	369	1	if	if	SCONJ
ftr-409	369	2	,	,	PUNCT
ftr-409	369	3	however	however	ADV
ftr-409	369	4	,	,	PUNCT
ftr-409	369	5	trusts	trust	NOUN
ftr-409	369	6	and	and	CCONJ
ftr-409	369	7	individuals	individual	NOUN
ftr-409	369	8	differ	differ	VERB
ftr-409	369	9	significantly	significantly	ADV
ftr-409	369	10	in	in	ADP
ftr-409	369	11	the	the	DET
ftr-409	369	12	specific	specific	ADJ
ftr-409	369	13	attributes	attribute	NOUN
ftr-409	369	14	relevant	relevant	ADJ
ftr-409	369	15	to	to	ADP
ftr-409	369	16	the	the	DET
ftr-409	369	17	requirements	requirement	NOUN
ftr-409	369	18	of	of	ADP
ftr-409	369	19	the	the	DET
ftr-409	369	20	particular	particular	ADJ
ftr-409	369	21	deduction	deduction	NOUN
ftr-409	369	22	,	,	PUNCT
ftr-409	369	23	the	the	DET
ftr-409	369	24	substantive	substantive	ADJ
ftr-409	369	25	content	content	NOUN
ftr-409	369	26	of	of	ADP
ftr-409	369	27	the	the	DET
ftr-409	369	28	deduction	deduction	NOUN
ftr-409	369	29	’s	’s	PART
ftr-409	369	30	requirements	requirement	NOUN
ftr-409	369	31	will	will	AUX
ftr-409	369	32	differ	differ	VERB
ftr-409	369	33	as	as	ADV
ftr-409	369	34	well	well	ADV
ftr-409	369	35	.	.	PUNCT
ftr-409	370	1	the	the	DET
ftr-409	370	2	deduction	deduction	NOUN
ftr-409	370	3	for	for	ADP
ftr-409	370	4	charitable	charitable	ADJ
ftr-409	370	5	contributions	contribution	NOUN
ftr-409	370	6	is	be	AUX
ftr-409	370	7	a	a	DET
ftr-409	370	8	prime	prime	ADJ
ftr-409	370	9	example	example	NOUN
ftr-409	370	10	.	.	PUNCT
ftr-409	371	1	the	the	DET
ftr-409	371	2	charitable	charitable	ADJ
ftr-409	371	3	deduction	deduction	NOUN
ftr-409	371	4	available	available	ADJ
ftr-409	371	5	to	to	ADP
ftr-409	371	6	individuals	individual	NOUN
ftr-409	371	7	applies	apply	VERB
ftr-409	371	8	only	only	ADV
ftr-409	371	9	to	to	ADP
ftr-409	371	10	contributions	contribution	NOUN
ftr-409	371	11	to	to	ADP
ftr-409	371	12	charities	charity	NOUN
ftr-409	371	13	recognized	recognize	VERB
ftr-409	371	14	as	as	ADP
ftr-409	371	15	tax	tax	NOUN
ftr-409	371	16	exempt	exempt	ADJ
ftr-409	371	17	organizations	organization	NOUN
ftr-409	371	18	and	and	CCONJ
ftr-409	371	19	not	not	PART
ftr-409	371	20	to	to	ADP
ftr-409	371	21	payments	payment	NOUN
ftr-409	371	22	for	for	ADP
ftr-409	371	23	charitable	charitable	ADJ
ftr-409	371	24	purposes	purpose	NOUN
ftr-409	371	25	made	make	VERB
ftr-409	371	26	to	to	AUX
ftr-409	371	27	needy	needy	VERB
ftr-409	371	28	individuals	individual	NOUN
ftr-409	371	29	or	or	CCONJ
ftr-409	371	30	entities	entity	NOUN
ftr-409	371	31	that	that	PRON
ftr-409	371	32	are	be	AUX
ftr-409	371	33	not	not	PART
ftr-409	371	34	520	520	NUM
ftr-409	371	35	florida	florida	PROPN
ftr-409	371	36	tax	tax	NOUN
ftr-409	371	37	review	review	NOUN
ftr-409	371	38	[	[	X
ftr-409	371	39	vol.7:8	vol.7:8	NOUN
ftr-409	371	40	the	the	DET
ftr-409	371	41	formula	formula	NOUN
ftr-409	371	42	for	for	ADP
ftr-409	371	43	computing	compute	VERB
ftr-409	371	44	taxable	taxable	ADJ
ftr-409	371	45	income	income	NOUN
ftr-409	371	46	to	to	PART
ftr-409	371	47	bring	bring	VERB
ftr-409	371	48	about	about	ADP
ftr-409	371	49	the	the	DET
ftr-409	371	50	allocation	allocation	NOUN
ftr-409	371	51	of	of	ADP
ftr-409	371	52	trust	trust	NOUN
ftr-409	371	53	income	income	NOUN
ftr-409	371	54	between	between	ADP
ftr-409	371	55	the	the	DET
ftr-409	371	56	trust	trust	NOUN
ftr-409	371	57	entity	entity	NOUN
ftr-409	371	58	and	and	CCONJ
ftr-409	371	59	its	its	PRON
ftr-409	371	60	beneficiaries	beneficiary	NOUN
ftr-409	371	61	.	.	PUNCT
ftr-409	372	1	both	both	DET
ftr-409	372	2	types	type	NOUN
ftr-409	372	3	of	of	ADP
ftr-409	372	4	rules49	rules49	NOUN
ftr-409	372	5	contribute	contribute	VERB
ftr-409	372	6	to	to	ADP
ftr-409	372	7	equity	equity	NOUN
ftr-409	372	8	,	,	PUNCT
ftr-409	372	9	but	but	CCONJ
ftr-409	372	10	it	it	PRON
ftr-409	372	11	is	be	AUX
ftr-409	372	12	the	the	DET
ftr-409	372	13	formula	formula	NOUN
ftr-409	372	14	adjustments	adjustment	NOUN
ftr-409	372	15	that	that	PRON
ftr-409	372	16	express	express	VERB
ftr-409	372	17	the	the	DET
ftr-409	372	18	general	general	ADJ
ftr-409	372	19	vision	vision	NOUN
ftr-409	372	20	about	about	ADP
ftr-409	372	21	how	how	SCONJ
ftr-409	372	22	to	to	PART
ftr-409	372	23	create	create	VERB
ftr-409	372	24	equity	equity	NOUN
ftr-409	372	25	between	between	ADP
ftr-409	372	26	individuals	individual	NOUN
ftr-409	372	27	who	who	PRON
ftr-409	372	28	have	have	VERB
ftr-409	372	29	income	income	NOUN
ftr-409	372	30	from	from	ADP
ftr-409	372	31	trusts	trust	NOUN
ftr-409	372	32	and	and	CCONJ
ftr-409	372	33	those	those	PRON
ftr-409	372	34	who	who	PRON
ftr-409	372	35	do	do	VERB
ftr-409	372	36	not	not	PART
ftr-409	372	37	.	.	PUNCT
ftr-409	373	1	1	1	X
ftr-409	373	2	.	.	X
ftr-409	374	1	the	the	DET
ftr-409	374	2	distribution	distribution	NOUN
ftr-409	374	3	deduction	deduction	NOUN
ftr-409	374	4	in	in	ADP
ftr-409	374	5	order	order	NOUN
ftr-409	374	6	to	to	PART
ftr-409	374	7	allocate	allocate	VERB
ftr-409	374	8	taxable	taxable	ADJ
ftr-409	374	9	income	income	NOUN
ftr-409	374	10	of	of	ADP
ftr-409	374	11	a	a	DET
ftr-409	374	12	trust	trust	NOUN
ftr-409	374	13	between	between	ADP
ftr-409	374	14	the	the	DET
ftr-409	374	15	trust	trust	NOUN
ftr-409	374	16	itself	itself	PRON
ftr-409	374	17	and	and	CCONJ
ftr-409	374	18	the	the	DET
ftr-409	374	19	trust	trust	NOUN
ftr-409	374	20	’s	’s	PART
ftr-409	374	21	beneficiaries	beneficiary	NOUN
ftr-409	374	22	,	,	PUNCT
ftr-409	374	23	the	the	DET
ftr-409	374	24	code	code	NOUN
ftr-409	374	25	allows	allow	VERB
ftr-409	374	26	trusts	trust	VERB
ftr-409	374	27	a	a	DET
ftr-409	374	28	deduction	deduction	NOUN
ftr-409	374	29	for	for	ADP
ftr-409	374	30	distributions	distribution	NOUN
ftr-409	374	31	of	of	ADP
ftr-409	374	32	income	income	NOUN
ftr-409	374	33	to	to	ADP
ftr-409	374	34	beneficiaries	beneficiary	NOUN
ftr-409	374	35	.	.	PUNCT
ftr-409	375	1	correspondingly	correspondingly	ADV
ftr-409	375	2	,	,	PUNCT
ftr-409	375	3	the	the	DET
ftr-409	375	4	code	code	NOUN
ftr-409	375	5	requires	require	VERB
ftr-409	375	6	the	the	DET
ftr-409	375	7	trust50	trust50	NOUN
ftr-409	375	8	beneficiaries	beneficiary	NOUN
ftr-409	375	9	to	to	PART
ftr-409	375	10	include	include	VERB
ftr-409	375	11	these	these	DET
ftr-409	375	12	distributions	distribution	NOUN
ftr-409	375	13	in	in	ADP
ftr-409	375	14	their	their	PRON
ftr-409	375	15	personal	personal	ADJ
ftr-409	375	16	taxable	taxable	ADJ
ftr-409	375	17	income.51	income.51	NOUN
ftr-409	375	18	the	the	DET
ftr-409	375	19	code	code	NOUN
ftr-409	375	20	treats	treat	VERB
ftr-409	375	21	distributions	distribution	NOUN
ftr-409	375	22	as	as	ADP
ftr-409	375	23	constituting	constitute	VERB
ftr-409	375	24	income	income	NOUN
ftr-409	375	25	to	to	ADP
ftr-409	375	26	the	the	DET
ftr-409	375	27	extent	extent	NOUN
ftr-409	375	28	the	the	DET
ftr-409	375	29	trust	trust	NOUN
ftr-409	375	30	has	have	VERB
ftr-409	375	31	income	income	NOUN
ftr-409	375	32	,	,	PUNCT
ftr-409	375	33	and	and	CCONJ
ftr-409	375	34	treats	treat	VERB
ftr-409	375	35	any	any	DET
ftr-409	375	36	additional	additional	ADJ
ftr-409	375	37	distributions	distribution	NOUN
ftr-409	375	38	as	as	ADP
ftr-409	375	39	non	non	ADJ
ftr-409	375	40	-	-	ADJ
ftr-409	375	41	taxable	taxable	ADJ
ftr-409	375	42	principal	principal	NOUN
ftr-409	375	43	.	.	PUNCT
ftr-409	376	1	the52	the52	ADJ
ftr-409	376	2	actual	actual	ADJ
ftr-409	376	3	source	source	NOUN
ftr-409	376	4	of	of	ADP
ftr-409	376	5	the	the	DET
ftr-409	376	6	distribution	distribution	NOUN
ftr-409	376	7	is	be	AUX
ftr-409	376	8	irrelevant	irrelevant	ADJ
ftr-409	376	9	.	.	PUNCT
ftr-409	377	1	if	if	SCONJ
ftr-409	377	2	the	the	DET
ftr-409	377	3	trust	trust	NOUN
ftr-409	377	4	has	have	VERB
ftr-409	377	5	$	$	SYM
ftr-409	377	6	1000	1000	NUM
ftr-409	377	7	of	of	ADP
ftr-409	377	8	income	income	NOUN
ftr-409	377	9	,	,	PUNCT
ftr-409	377	10	and	and	CCONJ
ftr-409	377	11	distributes	distribute	VERB
ftr-409	377	12	an	an	DET
ftr-409	377	13	asset	asset	NOUN
ftr-409	377	14	worth	worth	ADJ
ftr-409	377	15	$	$	SYM
ftr-409	377	16	1000	1000	NUM
ftr-409	377	17	to	to	ADP
ftr-409	377	18	a	a	DET
ftr-409	377	19	beneficiary	beneficiary	NOUN
ftr-409	377	20	,	,	PUNCT
ftr-409	377	21	that	that	PRON
ftr-409	377	22	is	be	AUX
ftr-409	377	23	a	a	DET
ftr-409	377	24	distribution	distribution	NOUN
ftr-409	377	25	of	of	ADP
ftr-409	377	26	income	income	NOUN
ftr-409	377	27	even	even	ADV
ftr-409	377	28	though	though	SCONJ
ftr-409	377	29	the	the	DET
ftr-409	377	30	asset	asset	NOUN
ftr-409	377	31	itself	itself	PRON
ftr-409	377	32	may	may	AUX
ftr-409	377	33	have	have	AUX
ftr-409	377	34	been	be	AUX
ftr-409	377	35	principal	principal	ADJ
ftr-409	377	36	rather	rather	ADV
ftr-409	377	37	than	than	ADP
ftr-409	377	38	income	income	NOUN
ftr-409	377	39	in	in	ADP
ftr-409	377	40	the	the	DET
ftr-409	377	41	hands	hand	NOUN
ftr-409	377	42	of	of	ADP
ftr-409	377	43	the	the	DET
ftr-409	377	44	trustee.53	trustee.53	NOUN
ftr-409	377	45	themselves	themselves	PRON
ftr-409	377	46	tax	tax	NOUN
ftr-409	377	47	-	-	PUNCT
ftr-409	377	48	exempt	exempt	ADJ
ftr-409	377	49	organizations	organization	NOUN
ftr-409	377	50	.	.	PUNCT
ftr-409	378	1	irc	irc	PROPN
ftr-409	378	2	§	§	PROPN
ftr-409	378	3	170(a	170(a	PROPN
ftr-409	378	4	)	)	PUNCT
ftr-409	378	5	.	.	PUNCT
ftr-409	379	1	trusts	trust	NOUN
ftr-409	379	2	,	,	PUNCT
ftr-409	379	3	in	in	ADP
ftr-409	379	4	contrast	contrast	NOUN
ftr-409	379	5	,	,	PUNCT
ftr-409	379	6	may	may	AUX
ftr-409	379	7	deduct	deduct	VERB
ftr-409	379	8	payments	payment	NOUN
ftr-409	379	9	made	make	VERB
ftr-409	379	10	for	for	ADP
ftr-409	379	11	charitable	charitable	ADJ
ftr-409	379	12	purposes	purpose	NOUN
ftr-409	379	13	whether	whether	SCONJ
ftr-409	379	14	or	or	CCONJ
ftr-409	379	15	not	not	PART
ftr-409	379	16	the	the	DET
ftr-409	379	17	recipient	recipient	NOUN
ftr-409	379	18	is	be	AUX
ftr-409	379	19	a	a	DET
ftr-409	379	20	tax	tax	NOUN
ftr-409	379	21	-	-	PUNCT
ftr-409	379	22	qualified	qualified	ADJ
ftr-409	379	23	charity	charity	NOUN
ftr-409	379	24	because	because	SCONJ
ftr-409	379	25	the	the	DET
ftr-409	379	26	purpose	purpose	NOUN
ftr-409	379	27	of	of	ADP
ftr-409	379	28	the	the	DET
ftr-409	379	29	trust	trust	NOUN
ftr-409	379	30	may	may	AUX
ftr-409	379	31	be	be	AUX
ftr-409	379	32	to	to	PART
ftr-409	379	33	advance	advance	VERB
ftr-409	379	34	such	such	ADJ
ftr-409	379	35	charitable	charitable	ADJ
ftr-409	379	36	objectives	objective	NOUN
ftr-409	379	37	.	.	PUNCT
ftr-409	380	1	see	see	VERB
ftr-409	380	2	generally	generally	ADV
ftr-409	380	3	,	,	PUNCT
ftr-409	380	4	zaritsky	zaritsky	PROPN
ftr-409	380	5	&	&	CCONJ
ftr-409	380	6	lane	lane	PROPN
ftr-409	380	7	,	,	PUNCT
ftr-409	380	8	the	the	DET
ftr-409	380	9	federal	federal	ADJ
ftr-409	380	10	income	income	NOUN
ftr-409	380	11	taxation	taxation	NOUN
ftr-409	380	12	of	of	ADP
ftr-409	380	13	trusts	trust	NOUN
ftr-409	380	14	,	,	PUNCT
ftr-409	380	15	estates	estate	NOUN
ftr-409	380	16	and	and	CCONJ
ftr-409	380	17	beneficiaries	beneficiary	NOUN
ftr-409	380	18	§	§	PROPN
ftr-409	380	19	2.04	2.04	NUM
ftr-409	380	20	(	(	PUNCT
ftr-409	380	21	3d	3d	PROPN
ftr-409	380	22	ed	ed	NOUN
ftr-409	380	23	.	.	PROPN
ftr-409	380	24	2004	2004	NUM
ftr-409	380	25	)	)	PUNCT
ftr-409	381	1	(	(	PUNCT
ftr-409	381	2	discussing	discuss	VERB
ftr-409	381	3	the	the	DET
ftr-409	381	4	differences	difference	NOUN
ftr-409	381	5	between	between	ADP
ftr-409	381	6	the	the	DET
ftr-409	381	7	charitable	charitable	ADJ
ftr-409	381	8	deduction	deduction	NOUN
ftr-409	381	9	available	available	ADJ
ftr-409	381	10	to	to	ADP
ftr-409	381	11	individuals	individual	NOUN
ftr-409	381	12	under	under	ADP
ftr-409	381	13	§	§	PROPN
ftr-409	381	14	170	170	NUM
ftr-409	381	15	and	and	CCONJ
ftr-409	381	16	the	the	DET
ftr-409	381	17	charitable	charitable	ADJ
ftr-409	381	18	deduction	deduction	NOUN
ftr-409	381	19	available	available	ADJ
ftr-409	381	20	to	to	ADP
ftr-409	381	21	trusts	trust	NOUN
ftr-409	381	22	under	under	ADP
ftr-409	381	23	§	§	PROPN
ftr-409	381	24	642(c	642(c	PROPN
ftr-409	381	25	)	)	PUNCT
ftr-409	381	26	)	)	PUNCT
ftr-409	381	27	.	.	PUNCT
ftr-409	382	1	49	49	NUM
ftr-409	382	2	.	.	PUNCT
ftr-409	383	1	irc	irc	PROPN
ftr-409	383	2	§	§	PROPN
ftr-409	383	3	§	§	PROPN
ftr-409	383	4	651	651	NUM
ftr-409	383	5	,	,	PUNCT
ftr-409	383	6	661	661	NUM
ftr-409	383	7	.	.	NOUN
ftr-409	384	1	50	50	NUM
ftr-409	384	2	.	.	PUNCT
ftr-409	385	1	i	i	PRON
ftr-409	385	2	d.	d.	PROPN
ftr-409	385	3	51	51	NUM
ftr-409	385	4	.	.	PUNCT
ftr-409	385	5	irc	irc	PROPN
ftr-409	385	6	§	§	PROPN
ftr-409	385	7	§	§	PROPN
ftr-409	385	8	652	652	NUM
ftr-409	385	9	,	,	PUNCT
ftr-409	385	10	662	662	NUM
ftr-409	385	11	.	.	PUNCT
ftr-409	386	1	52	52	NUM
ftr-409	386	2	.	.	PUNCT
ftr-409	387	1	this	this	DET
ftr-409	387	2	generalization	generalization	NOUN
ftr-409	387	3	disregards	disregard	VERB
ftr-409	387	4	the	the	DET
ftr-409	387	5	special	special	ADJ
ftr-409	387	6	provisions	provision	NOUN
ftr-409	387	7	applicable	applicable	ADJ
ftr-409	387	8	to	to	ADP
ftr-409	387	9	bequests	bequest	NOUN
ftr-409	387	10	or	or	CCONJ
ftr-409	387	11	gifts	gift	NOUN
ftr-409	387	12	of	of	ADP
ftr-409	387	13	principal	principal	NOUN
ftr-409	387	14	from	from	ADP
ftr-409	387	15	trusts	trust	NOUN
ftr-409	387	16	and	and	CCONJ
ftr-409	387	17	estates	estate	NOUN
ftr-409	387	18	.	.	PUNCT
ftr-409	388	1	the	the	DET
ftr-409	388	2	income	income	NOUN
ftr-409	388	3	tax	tax	NOUN
ftr-409	388	4	applies	apply	VERB
ftr-409	388	5	only	only	ADV
ftr-409	388	6	to	to	ADP
ftr-409	388	7	the	the	DET
ftr-409	388	8	income	income	NOUN
ftr-409	388	9	earned	earn	VERB
ftr-409	388	10	by	by	ADP
ftr-409	388	11	trusts	trust	NOUN
ftr-409	388	12	and	and	CCONJ
ftr-409	388	13	estates	estate	NOUN
ftr-409	388	14	and	and	CCONJ
ftr-409	388	15	not	not	PART
ftr-409	388	16	to	to	ADP
ftr-409	388	17	their	their	PRON
ftr-409	388	18	original	original	ADJ
ftr-409	388	19	corpus	corpus	NOUN
ftr-409	388	20	.	.	PUNCT
ftr-409	389	1	consequently	consequently	ADV
ftr-409	389	2	,	,	PUNCT
ftr-409	389	3	the	the	DET
ftr-409	389	4	code	code	NOUN
ftr-409	389	5	must	must	AUX
ftr-409	389	6	distinguish	distinguish	VERB
ftr-409	389	7	the	the	DET
ftr-409	389	8	original	original	ADJ
ftr-409	389	9	principal	principal	NOUN
ftr-409	389	10	from	from	ADP
ftr-409	389	11	the	the	DET
ftr-409	389	12	income	income	NOUN
ftr-409	389	13	subsequently	subsequently	ADV
ftr-409	389	14	generated	generate	VERB
ftr-409	389	15	by	by	ADP
ftr-409	389	16	the	the	DET
ftr-409	389	17	entity	entity	NOUN
ftr-409	389	18	.	.	PUNCT
ftr-409	390	1	the	the	DET
ftr-409	390	2	essential	essential	ADJ
ftr-409	390	3	provisions	provision	NOUN
ftr-409	390	4	creating	create	VERB
ftr-409	390	5	this	this	DET
ftr-409	390	6	distinction	distinction	NOUN
ftr-409	390	7	are	be	AUX
ftr-409	390	8	irc	irc	PROPN
ftr-409	390	9	§	§	PROPN
ftr-409	390	10	102	102	NUM
ftr-409	390	11	(	(	PUNCT
ftr-409	390	12	excluding	exclude	VERB
ftr-409	390	13	gifts	gift	NOUN
ftr-409	390	14	and	and	CCONJ
ftr-409	390	15	bequests	bequest	NOUN
ftr-409	390	16	of	of	ADP
ftr-409	390	17	principal	principal	NOUN
ftr-409	390	18	from	from	ADP
ftr-409	390	19	gross	gross	ADJ
ftr-409	390	20	income	income	NOUN
ftr-409	390	21	of	of	ADP
ftr-409	390	22	individuals	individual	NOUN
ftr-409	390	23	)	)	PUNCT
ftr-409	390	24	and	and	CCONJ
ftr-409	390	25	irc	irc	ADP
ftr-409	390	26	§	§	PROPN
ftr-409	390	27	663(a	663(a	PROPN
ftr-409	390	28	)	)	PUNCT
ftr-409	390	29	(	(	PUNCT
ftr-409	390	30	excluding	exclude	VERB
ftr-409	390	31	gifts	gift	NOUN
ftr-409	390	32	and	and	CCONJ
ftr-409	390	33	bequests	bequest	NOUN
ftr-409	390	34	from	from	ADP
ftr-409	390	35	the	the	DET
ftr-409	390	36	operation	operation	NOUN
ftr-409	390	37	of	of	ADP
ftr-409	390	38	the	the	DET
ftr-409	390	39	rules	rule	NOUN
ftr-409	390	40	allocating	allocate	VERB
ftr-409	390	41	trust	trust	NOUN
ftr-409	390	42	income	income	NOUN
ftr-409	390	43	between	between	ADP
ftr-409	390	44	the	the	DET
ftr-409	390	45	entity	entity	NOUN
ftr-409	390	46	and	and	CCONJ
ftr-409	390	47	its	its	PRON
ftr-409	390	48	beneficiaries	beneficiary	NOUN
ftr-409	390	49	)	)	PUNCT
ftr-409	390	50	.	.	PUNCT
ftr-409	391	1	53	53	NUM
ftr-409	391	2	.	.	PUNCT
ftr-409	392	1	the	the	DET
ftr-409	392	2	alternative	alternative	ADJ
ftr-409	392	3	approach	approach	NOUN
ftr-409	392	4	,	,	PUNCT
ftr-409	392	5	tracing	trace	VERB
ftr-409	392	6	distributions	distribution	NOUN
ftr-409	392	7	to	to	ADP
ftr-409	392	8	particular	particular	ADJ
ftr-409	392	9	assets	asset	NOUN
ftr-409	392	10	from	from	ADP
ftr-409	392	11	the	the	DET
ftr-409	392	12	trustee	trustee	NOUN
ftr-409	392	13	,	,	PUNCT
ftr-409	392	14	was	be	AUX
ftr-409	392	15	followed	follow	VERB
ftr-409	392	16	by	by	ADP
ftr-409	392	17	the	the	DET
ftr-409	392	18	code	code	NOUN
ftr-409	392	19	prior	prior	ADV
ftr-409	392	20	to	to	ADP
ftr-409	392	21	the	the	DET
ftr-409	392	22	enactment	enactment	NOUN
ftr-409	392	23	of	of	ADP
ftr-409	392	24	subchapter	subchapter	NOUN
ftr-409	392	25	j.	j.	PROPN
ftr-409	392	26	this	this	DET
ftr-409	392	27	approach	approach	NOUN
ftr-409	392	28	was	be	AUX
ftr-409	392	29	abandoned	abandon	VERB
ftr-409	392	30	because	because	SCONJ
ftr-409	392	31	it	it	PRON
ftr-409	392	32	afforded	afford	VERB
ftr-409	392	33	the	the	DET
ftr-409	392	34	trustee	trustee	NOUN
ftr-409	392	35	an	an	DET
ftr-409	392	36	unacceptable	unacceptable	ADJ
ftr-409	392	37	level	level	NOUN
ftr-409	392	38	of	of	ADP
ftr-409	392	39	control	control	NOUN
ftr-409	392	40	over	over	ADP
ftr-409	392	41	trust	trust	NOUN
ftr-409	392	42	assets	asset	NOUN
ftr-409	392	43	and	and	CCONJ
ftr-409	392	44	also	also	ADV
ftr-409	392	45	created	create	VERB
ftr-409	392	46	enormous	enormous	ADJ
ftr-409	392	47	complexity	complexity	NOUN
ftr-409	392	48	.	.	PUNCT
ftr-409	393	1	see	see	VERB
ftr-409	393	2	,	,	PUNCT
ftr-409	393	3	harkness	harkness	PROPN
ftr-409	393	4	v.	v.	PROPN
ftr-409	393	5	united	united	PROPN
ftr-409	393	6	states	states	PROPN
ftr-409	393	7	,	,	PUNCT
ftr-409	393	8	199	199	NUM
ftr-409	393	9	cl	cl	NOUN
ftr-409	393	10	.	.	PUNCT
ftr-409	394	1	ct	ct	PROPN
ftr-409	394	2	.	.	PROPN
ftr-409	394	3	721	721	NUM
ftr-409	394	4	,	,	PUNCT
ftr-409	394	5	469	469	NUM
ftr-409	394	6	f.2d	f.2d	X
ftr-409	394	7	310	310	NUM
ftr-409	394	8	(	(	PUNCT
ftr-409	394	9	1972	1972	NUM
ftr-409	394	10	)	)	PUNCT
ftr-409	394	11	.	.	PUNCT
ftr-409	395	1	2006	2006	NUM
ftr-409	395	2	]	]	PUNCT
ftr-409	395	3	taxing	tax	VERB
ftr-409	395	4	middle	middle	ADJ
ftr-409	395	5	class	class	NOUN
ftr-409	395	6	trust(s	trust(s	NOUN
ftr-409	395	7	)	)	PUNCT
ftr-409	395	8	521	521	NUM
ftr-409	395	9	the	the	DET
ftr-409	395	10	major	major	ADJ
ftr-409	395	11	issue	issue	NOUN
ftr-409	395	12	involved	involve	VERB
ftr-409	395	13	in	in	ADP
ftr-409	395	14	this	this	DET
ftr-409	395	15	allocation	allocation	NOUN
ftr-409	395	16	is	be	AUX
ftr-409	395	17	determining	determine	VERB
ftr-409	395	18	whether	whether	SCONJ
ftr-409	395	19	,	,	PUNCT
ftr-409	395	20	or	or	CCONJ
ftr-409	395	21	to	to	ADP
ftr-409	395	22	what	what	DET
ftr-409	395	23	extent	extent	NOUN
ftr-409	395	24	,	,	PUNCT
ftr-409	395	25	a	a	DET
ftr-409	395	26	distribution	distribution	NOUN
ftr-409	395	27	constitutes	constitute	VERB
ftr-409	395	28	income	income	NOUN
ftr-409	395	29	as	as	SCONJ
ftr-409	395	30	opposed	oppose	VERB
ftr-409	395	31	to	to	ADP
ftr-409	395	32	(	(	PUNCT
ftr-409	395	33	non	non	ADJ
ftr-409	395	34	-	-	ADJ
ftr-409	395	35	taxable	taxable	ADJ
ftr-409	395	36	)	)	PUNCT
ftr-409	395	37	distributions	distribution	NOUN
ftr-409	395	38	of	of	ADP
ftr-409	395	39	trust	trust	NOUN
ftr-409	395	40	principal	principal	NOUN
ftr-409	395	41	.	.	PUNCT
ftr-409	396	1	the	the	DET
ftr-409	396	2	code	code	NOUN
ftr-409	396	3	defines	define	VERB
ftr-409	396	4	the	the	DET
ftr-409	396	5	trust	trust	NOUN
ftr-409	396	6	’s	’s	PART
ftr-409	396	7	income	income	NOUN
ftr-409	396	8	for	for	ADP
ftr-409	396	9	federal	federal	ADJ
ftr-409	396	10	income	income	NOUN
ftr-409	396	11	tax	tax	NOUN
ftr-409	396	12	purposes	purpose	NOUN
ftr-409	396	13	,	,	PUNCT
ftr-409	396	14	but	but	CCONJ
ftr-409	396	15	state	state	NOUN
ftr-409	396	16	law	law	NOUN
ftr-409	396	17	defines	define	VERB
ftr-409	396	18	the	the	DET
ftr-409	396	19	income	income	NOUN
ftr-409	396	20	of	of	ADP
ftr-409	396	21	a	a	DET
ftr-409	396	22	trust	trust	NOUN
ftr-409	396	23	,	,	PUNCT
ftr-409	396	24	known	know	VERB
ftr-409	396	25	as	as	ADP
ftr-409	396	26	“	"	PUNCT
ftr-409	396	27	fiduciary	fiduciary	ADJ
ftr-409	396	28	accounting	accounting	NOUN
ftr-409	396	29	income	income	NOUN
ftr-409	396	30	”	"	PUNCT
ftr-409	396	31	or	or	CCONJ
ftr-409	396	32	“	"	PUNCT
ftr-409	396	33	fai	fai	X
ftr-409	396	34	,	,	PUNCT
ftr-409	396	35	”	"	PUNCT
ftr-409	396	36	for	for	ADP
ftr-409	396	37	purposes	purpose	NOUN
ftr-409	396	38	of	of	ADP
ftr-409	396	39	defining	define	VERB
ftr-409	396	40	the	the	DET
ftr-409	396	41	rights	right	NOUN
ftr-409	396	42	of	of	ADP
ftr-409	396	43	current	current	ADJ
ftr-409	396	44	income	income	NOUN
ftr-409	396	45	beneficiaries	beneficiary	NOUN
ftr-409	396	46	in	in	ADP
ftr-409	396	47	the	the	DET
ftr-409	396	48	trust	trust	NOUN
ftr-409	396	49	property	property	NOUN
ftr-409	396	50	.	.	PUNCT
ftr-409	397	1	the	the	DET
ftr-409	397	2	two	two	NUM
ftr-409	397	3	definitions	definition	NOUN
ftr-409	397	4	classify	classify	VERB
ftr-409	397	5	many	many	ADJ
ftr-409	397	6	common	common	ADJ
ftr-409	397	7	receipts	receipt	NOUN
ftr-409	397	8	in	in	ADP
ftr-409	397	9	the	the	DET
ftr-409	397	10	same	same	ADJ
ftr-409	397	11	way	way	NOUN
ftr-409	397	12	;	;	PUNCT
ftr-409	397	13	stock	stock	NOUN
ftr-409	397	14	dividends	dividend	NOUN
ftr-409	397	15	,	,	PUNCT
ftr-409	397	16	rental	rental	ADJ
ftr-409	397	17	income	income	NOUN
ftr-409	397	18	and	and	CCONJ
ftr-409	397	19	taxable	taxable	ADJ
ftr-409	397	20	interest	interest	NOUN
ftr-409	397	21	income	income	NOUN
ftr-409	397	22	are	be	AUX
ftr-409	397	23	classified	classify	VERB
ftr-409	397	24	as	as	ADP
ftr-409	397	25	income	income	NOUN
ftr-409	397	26	under	under	ADP
ftr-409	397	27	both	both	DET
ftr-409	397	28	sets	set	NOUN
ftr-409	397	29	of	of	ADP
ftr-409	397	30	law	law	NOUN
ftr-409	397	31	.	.	PUNCT
ftr-409	398	1	the54	the54	NOUN
ftr-409	398	2	primary	primary	ADJ
ftr-409	398	3	differences	difference	NOUN
ftr-409	398	4	are	be	AUX
ftr-409	398	5	capital	capital	NOUN
ftr-409	398	6	gains	gain	NOUN
ftr-409	398	7	,	,	PUNCT
ftr-409	398	8	which	which	PRON
ftr-409	398	9	typically	typically	ADV
ftr-409	398	10	are	be	AUX
ftr-409	398	11	classified	classify	VERB
ftr-409	398	12	as	as	ADP
ftr-409	398	13	principal	principal	NOUN
ftr-409	398	14	for	for	ADP
ftr-409	398	15	state	state	NOUN
ftr-409	398	16	law	law	NOUN
ftr-409	398	17	purposes	purpose	NOUN
ftr-409	398	18	but	but	CCONJ
ftr-409	398	19	as	as	ADP
ftr-409	398	20	income	income	NOUN
ftr-409	398	21	for	for	ADP
ftr-409	398	22	purposes	purpose	NOUN
ftr-409	398	23	of	of	ADP
ftr-409	398	24	the	the	DET
ftr-409	398	25	code	code	NOUN
ftr-409	398	26	,	,	PUNCT
ftr-409	398	27	and	and	CCONJ
ftr-409	398	28	tax	tax	NOUN
ftr-409	398	29	-	-	PUNCT
ftr-409	398	30	exempt55	exempt55	NOUN
ftr-409	398	31	interest	interest	NOUN
ftr-409	398	32	,	,	PUNCT
ftr-409	398	33	which	which	PRON
ftr-409	398	34	is	be	AUX
ftr-409	398	35	classified	classify	VERB
ftr-409	398	36	as	as	ADP
ftr-409	398	37	income	income	NOUN
ftr-409	398	38	for	for	ADP
ftr-409	398	39	state	state	NOUN
ftr-409	398	40	law	law	NOUN
ftr-409	398	41	purposes	purpose	NOUN
ftr-409	398	42	but	but	CCONJ
ftr-409	398	43	outside	outside	ADP
ftr-409	398	44	the	the	DET
ftr-409	398	45	definition	definition	NOUN
ftr-409	398	46	of	of	ADP
ftr-409	398	47	income	income	NOUN
ftr-409	398	48	for	for	ADP
ftr-409	398	49	purposes	purpose	NOUN
ftr-409	398	50	of	of	ADP
ftr-409	398	51	the	the	DET
ftr-409	398	52	code.56	code.56	NOUN
ftr-409	398	53	to	to	PART
ftr-409	398	54	allocate	allocate	VERB
ftr-409	398	55	the	the	DET
ftr-409	398	56	trust	trust	NOUN
ftr-409	398	57	’s	’s	PART
ftr-409	398	58	taxable	taxable	ADJ
ftr-409	398	59	income	income	NOUN
ftr-409	398	60	fairly	fairly	ADV
ftr-409	398	61	between	between	ADP
ftr-409	398	62	the	the	DET
ftr-409	398	63	beneficiaries	beneficiary	NOUN
ftr-409	398	64	who	who	PRON
ftr-409	398	65	receive	receive	VERB
ftr-409	398	66	current	current	ADJ
ftr-409	398	67	distributions	distribution	NOUN
ftr-409	398	68	and	and	CCONJ
ftr-409	398	69	the	the	DET
ftr-409	398	70	trust	trust	NOUN
ftr-409	398	71	,	,	PUNCT
ftr-409	398	72	which	which	PRON
ftr-409	398	73	holds	hold	VERB
ftr-409	398	74	assets	asset	NOUN
ftr-409	398	75	for	for	ADP
ftr-409	398	76	beneficiaries	beneficiary	NOUN
ftr-409	398	77	who	who	PRON
ftr-409	398	78	will	will	AUX
ftr-409	398	79	receive	receive	VERB
ftr-409	398	80	future	future	ADJ
ftr-409	398	81	distributions	distribution	NOUN
ftr-409	398	82	,	,	PUNCT
ftr-409	398	83	the	the	DET
ftr-409	398	84	distribution	distribution	NOUN
ftr-409	398	85	deduction	deduction	NOUN
ftr-409	398	86	must	must	AUX
ftr-409	398	87	account	account	VERB
ftr-409	398	88	for	for	ADP
ftr-409	398	89	the	the	DET
ftr-409	398	90	fact	fact	NOUN
ftr-409	398	91	that	that	SCONJ
ftr-409	398	92	capital	capital	NOUN
ftr-409	398	93	gains	gain	NOUN
ftr-409	398	94	and	and	CCONJ
ftr-409	398	95	other	other	ADJ
ftr-409	398	96	income	income	NOUN
ftr-409	398	97	allocable	allocable	ADJ
ftr-409	398	98	to	to	ADP
ftr-409	398	99	principal	principal	NOUN
ftr-409	398	100	will	will	AUX
ftr-409	398	101	not	not	PART
ftr-409	398	102	pass	pass	VERB
ftr-409	398	103	to	to	PART
ftr-409	398	104	income	income	NOUN
ftr-409	398	105	beneficiaries	beneficiary	NOUN
ftr-409	398	106	.	.	PUNCT
ftr-409	399	1	the	the	DET
ftr-409	399	2	concept	concept	NOUN
ftr-409	399	3	of	of	ADP
ftr-409	399	4	“	"	PUNCT
ftr-409	399	5	distributable	distributable	ADJ
ftr-409	399	6	net	net	ADJ
ftr-409	399	7	income	income	NOUN
ftr-409	399	8	”	"	PUNCT
ftr-409	399	9	(	(	PUNCT
ftr-409	399	10	“	"	PUNCT
ftr-409	399	11	dni	dni	X
ftr-409	399	12	”	"	PUNCT
ftr-409	399	13	)	)	PUNCT
ftr-409	399	14	brings	bring	VERB
ftr-409	399	15	the	the	DET
ftr-409	399	16	taxable	taxable	ADJ
ftr-409	399	17	income	income	NOUN
ftr-409	399	18	of	of	ADP
ftr-409	399	19	the	the	DET
ftr-409	399	20	trust	trust	NOUN
ftr-409	399	21	closer	close	ADV
ftr-409	399	22	to	to	ADP
ftr-409	399	23	fai.57	fai.57	PROPN
ftr-409	399	24	to	to	PART
ftr-409	399	25	compute	compute	VERB
ftr-409	399	26	dni	dni	PROPN
ftr-409	399	27	,	,	PUNCT
ftr-409	399	28	the	the	DET
ftr-409	399	29	trust	trust	NOUN
ftr-409	399	30	first	first	ADV
ftr-409	399	31	computes	compute	VERB
ftr-409	399	32	its	its	PRON
ftr-409	399	33	taxable	taxable	ADJ
ftr-409	399	34	income	income	NOUN
ftr-409	399	35	but	but	CCONJ
ftr-409	399	36	for	for	ADP
ftr-409	399	37	the	the	DET
ftr-409	399	38	distribution	distribution	NOUN
ftr-409	399	39	deduction	deduction	NOUN
ftr-409	399	40	,	,	PUNCT
ftr-409	399	41	and	and	CCONJ
ftr-409	399	42	then	then	ADV
ftr-409	399	43	adjusts	adjust	VERB
ftr-409	399	44	that	that	DET
ftr-409	399	45	figure	figure	NOUN
ftr-409	399	46	by	by	ADP
ftr-409	399	47	reversing	reverse	VERB
ftr-409	399	48	the	the	DET
ftr-409	399	49	treatment58	treatment58	NOUN
ftr-409	399	50	of	of	ADP
ftr-409	399	51	several	several	ADJ
ftr-409	399	52	items	item	NOUN
ftr-409	399	53	the	the	DET
ftr-409	399	54	tax	tax	NOUN
ftr-409	399	55	treatment	treatment	NOUN
ftr-409	399	56	of	of	ADP
ftr-409	399	57	which	which	PRON
ftr-409	399	58	differs	differ	VERB
ftr-409	399	59	from	from	ADP
ftr-409	399	60	treatment	treatment	NOUN
ftr-409	399	61	under	under	ADP
ftr-409	399	62	state	state	NOUN
ftr-409	399	63	law	law	NOUN
ftr-409	399	64	.	.	PUNCT
ftr-409	400	1	thus	thus	ADV
ftr-409	400	2	,	,	PUNCT
ftr-409	400	3	capital	capital	NOUN
ftr-409	400	4	gains	gain	NOUN
ftr-409	400	5	,	,	PUNCT
ftr-409	400	6	allocable	allocable	ADJ
ftr-409	400	7	to	to	ADP
ftr-409	400	8	principal	principal	NOUN
ftr-409	400	9	under	under	ADP
ftr-409	400	10	state	state	NOUN
ftr-409	400	11	law	law	NOUN
ftr-409	400	12	but	but	CCONJ
ftr-409	400	13	included	include	VERB
ftr-409	400	14	in	in	ADP
ftr-409	400	15	taxable	taxable	ADJ
ftr-409	400	16	income	income	NOUN
ftr-409	400	17	under	under	ADP
ftr-409	400	18	the	the	DET
ftr-409	400	19	code	code	NOUN
ftr-409	400	20	,	,	PUNCT
ftr-409	400	21	would	would	AUX
ftr-409	400	22	be	be	AUX
ftr-409	400	23	deducted	deduct	VERB
ftr-409	400	24	from	from	ADP
ftr-409	400	25	taxable	taxable	ADJ
ftr-409	400	26	income	income	NOUN
ftr-409	400	27	to	to	PART
ftr-409	400	28	compute	compute	VERB
ftr-409	400	29	dni	dni	NOUN
ftr-409	400	30	.	.	PUNCT
ftr-409	401	1	conversely	conversely	ADV
ftr-409	401	2	,	,	PUNCT
ftr-409	401	3	tax	tax	NOUN
ftr-409	401	4	-	-	PUNCT
ftr-409	401	5	exempt	exempt	ADJ
ftr-409	401	6	income	income	NOUN
ftr-409	401	7	,	,	PUNCT
ftr-409	401	8	allocable	allocable	ADJ
ftr-409	401	9	to	to	PART
ftr-409	401	10	income	income	VERB
ftr-409	401	11	under	under	ADP
ftr-409	401	12	state	state	NOUN
ftr-409	401	13	law	law	NOUN
ftr-409	401	14	but	but	CCONJ
ftr-409	401	15	excluded	exclude	VERB
ftr-409	401	16	from	from	ADP
ftr-409	401	17	taxable	taxable	ADJ
ftr-409	401	18	income	income	NOUN
ftr-409	401	19	under	under	ADP
ftr-409	401	20	the	the	DET
ftr-409	401	21	code	code	NOUN
ftr-409	401	22	,	,	PUNCT
ftr-409	401	23	would	would	AUX
ftr-409	401	24	be	be	AUX
ftr-409	401	25	added	add	VERB
ftr-409	401	26	to	to	ADP
ftr-409	401	27	taxable	taxable	ADJ
ftr-409	401	28	income	income	NOUN
ftr-409	401	29	in	in	ADP
ftr-409	401	30	the	the	DET
ftr-409	401	31	computation	computation	NOUN
ftr-409	401	32	of	of	ADP
ftr-409	401	33	dni	dni	PROPN
ftr-409	401	34	.	.	PUNCT
ftr-409	402	1	the	the	DET
ftr-409	402	2	personal	personal	ADJ
ftr-409	402	3	exemption	exemption	NOUN
ftr-409	402	4	claimed	claim	VERB
ftr-409	402	5	by	by	ADP
ftr-409	402	6	the	the	DET
ftr-409	402	7	trust	trust	NOUN
ftr-409	402	8	,	,	PUNCT
ftr-409	402	9	a	a	DET
ftr-409	402	10	proper	proper	ADJ
ftr-409	402	11	offset	offset	NOUN
ftr-409	402	12	to	to	AUX
ftr-409	402	13	income	income	NOUN
ftr-409	402	14	under	under	ADP
ftr-409	402	15	the	the	DET
ftr-409	402	16	code	code	NOUN
ftr-409	402	17	but	but	CCONJ
ftr-409	402	18	not	not	PART
ftr-409	402	19	under	under	ADP
ftr-409	402	20	state	state	NOUN
ftr-409	402	21	law	law	NOUN
ftr-409	402	22	,	,	PUNCT
ftr-409	402	23	would	would	AUX
ftr-409	402	24	be	be	AUX
ftr-409	402	25	added	add	VERB
ftr-409	402	26	back	back	ADV
ftr-409	402	27	to	to	ADP
ftr-409	402	28	taxable	taxable	ADJ
ftr-409	402	29	income	income	NOUN
ftr-409	402	30	as	as	ADV
ftr-409	402	31	well	well	ADV
ftr-409	402	32	.	.	PUNCT
ftr-409	403	1	these	these	DET
ftr-409	403	2	adjustments	adjustment	NOUN
ftr-409	403	3	bring	bring	VERB
ftr-409	403	4	dni59	dni59	PROPN
ftr-409	403	5	54	54	NUM
ftr-409	403	6	.	.	PUNCT
ftr-409	404	1	compare	compare	PROPN
ftr-409	404	2	unif	unif	PROPN
ftr-409	404	3	.	.	PUNCT
ftr-409	405	1	prin	prin	PROPN
ftr-409	405	2	.	.	PROPN
ftr-409	405	3	&	&	CCONJ
ftr-409	405	4	inc	inc	PROPN
ftr-409	405	5	.	.	PROPN
ftr-409	405	6	act	act	PROPN
ftr-409	405	7	§	§	PROPN
ftr-409	405	8	§	§	PROPN
ftr-409	405	9	401(b	401(b	PROPN
ftr-409	405	10	)	)	PUNCT
ftr-409	405	11	(	(	PUNCT
ftr-409	405	12	dividends	dividend	NOUN
ftr-409	405	13	)	)	PUNCT
ftr-409	405	14	,	,	PUNCT
ftr-409	405	15	405	405	NUM
ftr-409	405	16	(	(	PUNCT
ftr-409	405	17	rent	rent	NOUN
ftr-409	405	18	)	)	PUNCT
ftr-409	405	19	,	,	PUNCT
ftr-409	405	20	406(a	406(a	NUM
ftr-409	405	21	)	)	PUNCT
ftr-409	405	22	(	(	PUNCT
ftr-409	405	23	interest	interest	NOUN
ftr-409	405	24	)	)	PUNCT
ftr-409	405	25	,	,	PUNCT
ftr-409	405	26	7b	7b	PROPN
ftr-409	405	27	u.l.a	u.l.a	NOUN
ftr-409	405	28	.	.	PUNCT
ftr-409	406	1	160	160	NUM
ftr-409	406	2	,	,	PUNCT
ftr-409	406	3	166	166	NUM
ftr-409	406	4	,	,	PUNCT
ftr-409	406	5	167	167	NUM
ftr-409	406	6	(	(	PUNCT
ftr-409	406	7	west	west	NOUN
ftr-409	406	8	2000	2000	NUM
ftr-409	406	9	)	)	PUNCT
ftr-409	407	1	with	with	ADP
ftr-409	407	2	irc	irc	PROPN
ftr-409	407	3	§	§	PROPN
ftr-409	407	4	61(a)(4	61(a)(4	NUM
ftr-409	407	5	)	)	PUNCT
ftr-409	407	6	(	(	PUNCT
ftr-409	407	7	dividends	dividend	NOUN
ftr-409	407	8	)	)	PUNCT
ftr-409	407	9	,	,	PUNCT
ftr-409	407	10	(	(	PUNCT
ftr-409	407	11	5	5	X
ftr-409	407	12	)	)	PUNCT
ftr-409	407	13	(	(	PUNCT
ftr-409	407	14	interest	interest	NOUN
ftr-409	407	15	)	)	PUNCT
ftr-409	407	16	and	and	CCONJ
ftr-409	407	17	(	(	PUNCT
ftr-409	407	18	7	7	X
ftr-409	407	19	)	)	PUNCT
ftr-409	407	20	(	(	PUNCT
ftr-409	407	21	rent	rent	NOUN
ftr-409	407	22	)	)	PUNCT
ftr-409	407	23	.	.	PUNCT
ftr-409	408	1	55	55	NUM
ftr-409	408	2	.	.	PUNCT
ftr-409	408	3	compare	compare	VERB
ftr-409	408	4	unif	unif	PROPN
ftr-409	408	5	.	.	PUNCT
ftr-409	409	1	prin	prin	PROPN
ftr-409	409	2	.	.	PROPN
ftr-409	409	3	&	&	CCONJ
ftr-409	409	4	inc	inc	PROPN
ftr-409	409	5	.	.	PROPN
ftr-409	409	6	act	act	PROPN
ftr-409	409	7	§	§	PROPN
ftr-409	409	8	404(2	404(2	NUM
ftr-409	409	9	)	)	PUNCT
ftr-409	409	10	,	,	PUNCT
ftr-409	409	11	7b	7b	PROPN
ftr-409	409	12	u.l.a	u.l.a	NOUN
ftr-409	409	13	.	.	PUNCT
ftr-409	410	1	165	165	NUM
ftr-409	410	2	(	(	PUNCT
ftr-409	410	3	west	west	NOUN
ftr-409	410	4	2000	2000	NUM
ftr-409	410	5	)	)	PUNCT
ftr-409	410	6	with	with	ADP
ftr-409	410	7	irc	irc	PROPN
ftr-409	410	8	§	§	PROPN
ftr-409	410	9	§	§	PROPN
ftr-409	410	10	61(a)(3	61(a)(3	NUM
ftr-409	410	11	)	)	PUNCT
ftr-409	410	12	.	.	PUNCT
ftr-409	411	1	56	56	NUM
ftr-409	411	2	.	.	X
ftr-409	411	3	compare	compare	PROPN
ftr-409	411	4	unif	unif	PROPN
ftr-409	411	5	.	.	PUNCT
ftr-409	412	1	prin	prin	PROPN
ftr-409	412	2	.	.	PROPN
ftr-409	412	3	&	&	CCONJ
ftr-409	412	4	inc	inc	PROPN
ftr-409	412	5	.	.	PROPN
ftr-409	412	6	act	act	PROPN
ftr-409	412	7	§	§	PROPN
ftr-409	412	8	406(a	406(a	PROPN
ftr-409	412	9	)	)	PUNCT
ftr-409	412	10	,	,	PUNCT
ftr-409	412	11	7b	7b	PROPN
ftr-409	412	12	u.l.a	u.l.a	NOUN
ftr-409	412	13	.	.	PUNCT
ftr-409	413	1	167	167	NUM
ftr-409	413	2	(	(	PUNCT
ftr-409	413	3	west	west	NOUN
ftr-409	413	4	2000	2000	NUM
ftr-409	413	5	)	)	PUNCT
ftr-409	414	1	with	with	ADP
ftr-409	414	2	irc	irc	PROPN
ftr-409	414	3	§	§	PROPN
ftr-409	414	4	103	103	NUM
ftr-409	414	5	.	.	PUNCT
ftr-409	414	6	57	57	NUM
ftr-409	414	7	.	.	PUNCT
ftr-409	414	8	zaritsky	zaritsky	PROPN
ftr-409	414	9	et	et	PROPN
ftr-409	414	10	al	al	PROPN
ftr-409	414	11	.	.	PROPN
ftr-409	414	12	,	,	PUNCT
ftr-409	414	13	supra	supra	PROPN
ftr-409	414	14	note	note	NOUN
ftr-409	414	15	48	48	NUM
ftr-409	414	16	,	,	PUNCT
ftr-409	414	17	at	at	ADP
ftr-409	414	18	§	§	PROPN
ftr-409	414	19	3.02	3.02	NUM
ftr-409	414	20	,	,	PUNCT
ftr-409	414	21	citing	cite	VERB
ftr-409	414	22	s.	s.	PROPN
ftr-409	414	23	rep	rep	PROPN
ftr-409	414	24	.	.	PROPN
ftr-409	414	25	no	no	PROPN
ftr-409	414	26	.	.	NOUN
ftr-409	414	27	1622	1622	NUM
ftr-409	414	28	,	,	PUNCT
ftr-409	414	29	83d	83d	NUM
ftr-409	414	30	cong	cong	NOUN
ftr-409	414	31	.	.	PROPN
ftr-409	414	32	,	,	PUNCT
ftr-409	414	33	2d	2d	PROPN
ftr-409	414	34	sess	sess	NOUN
ftr-409	414	35	.	.	PUNCT
ftr-409	415	1	343	343	NUM
ftr-409	415	2	(	(	PUNCT
ftr-409	415	3	1954	1954	NUM
ftr-409	415	4	)	)	PUNCT
ftr-409	415	5	.	.	PUNCT
ftr-409	416	1	58	58	NUM
ftr-409	416	2	.	.	PUNCT
ftr-409	417	1	sherman	sherman	PROPN
ftr-409	417	2	,	,	PUNCT
ftr-409	417	3	supra	supra	PROPN
ftr-409	417	4	note	note	PROPN
ftr-409	417	5	43	43	NUM
ftr-409	417	6	,	,	PUNCT
ftr-409	417	7	at	at	ADP
ftr-409	417	8	16	16	NUM
ftr-409	417	9	.	.	PUNCT
ftr-409	417	10	59	59	NUM
ftr-409	417	11	.	.	PUNCT
ftr-409	417	12	irc	irc	PROPN
ftr-409	417	13	§	§	PROPN
ftr-409	417	14	643(a	643(a	PROPN
ftr-409	417	15	)	)	PUNCT
ftr-409	417	16	.	.	PUNCT
ftr-409	418	1	522	522	NUM
ftr-409	418	2	florida	florida	PROPN
ftr-409	418	3	tax	tax	NOUN
ftr-409	418	4	review	review	NOUN
ftr-409	418	5	[	[	X
ftr-409	418	6	vol.7:8	vol.7:8	X
ftr-409	418	7	closer	close	ADJ
ftr-409	418	8	to	to	ADP
ftr-409	418	9	fai	fai	PROPN
ftr-409	418	10	,	,	PUNCT
ftr-409	418	11	but	but	CCONJ
ftr-409	418	12	the	the	DET
ftr-409	418	13	two	two	NUM
ftr-409	418	14	concepts	concept	NOUN
ftr-409	418	15	are	be	AUX
ftr-409	418	16	distinct	distinct	ADJ
ftr-409	418	17	.	.	PUNCT
ftr-409	419	1	consequently	consequently	ADV
ftr-409	419	2	,	,	PUNCT
ftr-409	419	3	dni	dni	PROPN
ftr-409	419	4	may	may	AUX
ftr-409	419	5	exceed	exceed	VERB
ftr-409	419	6	fai	fai	NOUN
ftr-409	419	7	or	or	CCONJ
ftr-409	419	8	vice	vice	NOUN
ftr-409	419	9	versa.60	versa.60	PROPN
ftr-409	419	10	61	61	NUM
ftr-409	419	11	the	the	DET
ftr-409	419	12	distribution	distribution	NOUN
ftr-409	419	13	deduction	deduction	NOUN
ftr-409	419	14	may	may	AUX
ftr-409	419	15	never	never	ADV
ftr-409	419	16	exceed	exceed	VERB
ftr-409	419	17	dni	dni	NOUN
ftr-409	419	18	.	.	PUNCT
ftr-409	420	1	for	for	ADP
ftr-409	420	2	“	"	PUNCT
ftr-409	420	3	simple62	simple62	NOUN
ftr-409	420	4	trusts	trust	NOUN
ftr-409	420	5	,	,	PUNCT
ftr-409	420	6	”	"	PUNCT
ftr-409	420	7	which	which	PRON
ftr-409	420	8	include	include	VERB
ftr-409	420	9	trusts	trust	NOUN
ftr-409	420	10	that	that	PRON
ftr-409	420	11	distribute	distribute	VERB
ftr-409	420	12	all	all	PRON
ftr-409	420	13	of	of	ADP
ftr-409	420	14	their	their	PRON
ftr-409	420	15	income	income	NOUN
ftr-409	420	16	,	,	PUNCT
ftr-409	420	17	distribute	distribute	VERB
ftr-409	420	18	no	no	DET
ftr-409	420	19	principal	principal	NOUN
ftr-409	420	20	,	,	PUNCT
ftr-409	420	21	and	and	CCONJ
ftr-409	420	22	have	have	VERB
ftr-409	420	23	no	no	DET
ftr-409	420	24	charitable	charitable	ADJ
ftr-409	420	25	beneficiaries	beneficiary	NOUN
ftr-409	420	26	,	,	PUNCT
ftr-409	420	27	the	the	DET
ftr-409	420	28	distribution	distribution	NOUN
ftr-409	420	29	deduction	deduction	NOUN
ftr-409	420	30	will	will	AUX
ftr-409	420	31	be	be	AUX
ftr-409	420	32	the	the	DET
ftr-409	420	33	lesser	less	ADJ
ftr-409	420	34	of	of	ADP
ftr-409	420	35	dni	dni	PROPN
ftr-409	420	36	or	or	CCONJ
ftr-409	420	37	fai	fai	X
ftr-409	420	38	.	.	PUNCT
ftr-409	421	1	by	by	ADP
ftr-409	421	2	denying	deny	VERB
ftr-409	421	3	simple	simple	ADJ
ftr-409	421	4	trusts	trust	NOUN
ftr-409	421	5	a	a	DET
ftr-409	421	6	deduction	deduction	NOUN
ftr-409	421	7	for63	for63	NOUN
ftr-409	421	8	distributions	distribution	NOUN
ftr-409	421	9	in	in	ADP
ftr-409	421	10	excess	excess	NOUN
ftr-409	421	11	of	of	ADP
ftr-409	421	12	fai	fai	X
ftr-409	421	13	,	,	PUNCT
ftr-409	421	14	the	the	DET
ftr-409	421	15	code	code	NOUN
ftr-409	421	16	assures	assure	VERB
ftr-409	421	17	that	that	SCONJ
ftr-409	421	18	receipts	receipt	NOUN
ftr-409	421	19	allocable	allocable	ADJ
ftr-409	421	20	to	to	ADP
ftr-409	421	21	principal	principal	NOUN
ftr-409	421	22	under	under	ADP
ftr-409	421	23	state	state	NOUN
ftr-409	421	24	law	law	NOUN
ftr-409	421	25	will	will	AUX
ftr-409	421	26	not	not	PART
ftr-409	421	27	be	be	AUX
ftr-409	421	28	taxed	tax	VERB
ftr-409	421	29	to	to	ADP
ftr-409	421	30	beneficiaries	beneficiary	NOUN
ftr-409	421	31	who	who	PRON
ftr-409	421	32	are	be	AUX
ftr-409	421	33	not	not	PART
ftr-409	421	34	entitled	entitle	VERB
ftr-409	421	35	to	to	ADP
ftr-409	421	36	those	those	DET
ftr-409	421	37	receipts	receipt	NOUN
ftr-409	421	38	.	.	PUNCT
ftr-409	422	1	for	for	ADP
ftr-409	422	2	all	all	DET
ftr-409	422	3	other	other	ADJ
ftr-409	422	4	trusts	trust	NOUN
ftr-409	422	5	,	,	PUNCT
ftr-409	422	6	known	know	VERB
ftr-409	422	7	as	as	ADP
ftr-409	422	8	“	"	PUNCT
ftr-409	422	9	complex	complex	ADJ
ftr-409	422	10	trusts	trust	NOUN
ftr-409	422	11	,	,	PUNCT
ftr-409	422	12	”	"	PUNCT
ftr-409	422	13	the	the	DET
ftr-409	422	14	distribution	distribution	NOUN
ftr-409	422	15	deduction	deduction	NOUN
ftr-409	422	16	may	may	AUX
ftr-409	422	17	exceed	exceed	VERB
ftr-409	422	18	fai	fai	NOUN
ftr-409	422	19	because	because	SCONJ
ftr-409	422	20	the	the	DET
ftr-409	422	21	distributions	distribution	NOUN
ftr-409	422	22	of	of	ADP
ftr-409	422	23	those	those	DET
ftr-409	422	24	trusts	trust	NOUN
ftr-409	422	25	do	do	AUX
ftr-409	422	26	not	not	PART
ftr-409	422	27	benefit	benefit	VERB
ftr-409	422	28	income	income	NOUN
ftr-409	422	29	beneficiaries	beneficiary	NOUN
ftr-409	422	30	exclusively	exclusively	ADV
ftr-409	422	31	;	;	PUNCT
ftr-409	422	32	principal	principal	ADJ
ftr-409	422	33	beneficiaries	beneficiary	NOUN
ftr-409	422	34	and	and	CCONJ
ftr-409	422	35	charitable	charitable	ADJ
ftr-409	422	36	beneficiaries	beneficiary	NOUN
ftr-409	422	37	may	may	AUX
ftr-409	422	38	receive	receive	VERB
ftr-409	422	39	distributions	distribution	NOUN
ftr-409	422	40	as	as	ADV
ftr-409	422	41	well	well	ADV
ftr-409	422	42	.	.	PUNCT
ftr-409	423	1	to	to	ADP
ftr-409	423	2	the	the	DET
ftr-409	423	3	extent	extent	NOUN
ftr-409	423	4	the	the	DET
ftr-409	423	5	trust	trust	NOUN
ftr-409	423	6	has	have	VERB
ftr-409	423	7	dni	dni	PROPN
ftr-409	423	8	,	,	PUNCT
ftr-409	423	9	the	the	DET
ftr-409	423	10	distribution	distribution	NOUN
ftr-409	423	11	will	will	AUX
ftr-409	423	12	be	be	AUX
ftr-409	423	13	subject	subject	ADJ
ftr-409	423	14	to	to	ADP
ftr-409	423	15	tax	tax	NOUN
ftr-409	423	16	.	.	PUNCT
ftr-409	424	1	to	to	PART
ftr-409	424	2	illustrate	illustrate	VERB
ftr-409	424	3	,	,	PUNCT
ftr-409	424	4	suppose	suppose	VERB
ftr-409	424	5	that	that	SCONJ
ftr-409	424	6	a	a	DET
ftr-409	424	7	simple	simple	ADJ
ftr-409	424	8	trust	trust	NOUN
ftr-409	424	9	has	have	VERB
ftr-409	424	10	stock	stock	NOUN
ftr-409	424	11	dividends	dividend	NOUN
ftr-409	424	12	of	of	ADP
ftr-409	424	13	$	$	SYM
ftr-409	424	14	1000	1000	NUM
ftr-409	424	15	and	and	CCONJ
ftr-409	424	16	capital	capital	NOUN
ftr-409	424	17	gains	gain	NOUN
ftr-409	424	18	of	of	ADP
ftr-409	424	19	$	$	SYM
ftr-409	424	20	500	500	NUM
ftr-409	424	21	,	,	PUNCT
ftr-409	424	22	and	and	CCONJ
ftr-409	424	23	that	that	PRON
ftr-409	424	24	applicable	applicable	ADJ
ftr-409	424	25	state	state	NOUN
ftr-409	424	26	law	law	NOUN
ftr-409	424	27	allocates	allocate	VERB
ftr-409	424	28	capital	capital	NOUN
ftr-409	424	29	gain	gain	NOUN
ftr-409	424	30	to	to	ADP
ftr-409	424	31	principal	principal	NOUN
ftr-409	424	32	.	.	PUNCT
ftr-409	425	1	in	in	ADP
ftr-409	425	2	that	that	DET
ftr-409	425	3	case	case	NOUN
ftr-409	425	4	,	,	PUNCT
ftr-409	425	5	fai	fai	X
ftr-409	425	6	will	will	AUX
ftr-409	425	7	equal	equal	VERB
ftr-409	425	8	$	$	SYM
ftr-409	425	9	1000	1000	NUM
ftr-409	425	10	and	and	CCONJ
ftr-409	425	11	the	the	DET
ftr-409	425	12	taxable	taxable	ADJ
ftr-409	425	13	income	income	NOUN
ftr-409	425	14	before	before	ADP
ftr-409	425	15	accounting	account	VERB
ftr-409	425	16	for	for	ADP
ftr-409	425	17	the	the	DET
ftr-409	425	18	distribution	distribution	NOUN
ftr-409	425	19	deduction	deduction	NOUN
ftr-409	425	20	would	would	AUX
ftr-409	425	21	be	be	AUX
ftr-409	425	22	$	$	SYM
ftr-409	425	23	1200	1200	NUM
ftr-409	425	24	(	(	PUNCT
ftr-409	425	25	the	the	DET
ftr-409	425	26	sum	sum	NOUN
ftr-409	425	27	of	of	ADP
ftr-409	425	28	the	the	DET
ftr-409	425	29	$	$	SYM
ftr-409	425	30	1000	1000	NUM
ftr-409	425	31	stock	stock	NOUN
ftr-409	425	32	dividends	dividend	NOUN
ftr-409	425	33	and	and	CCONJ
ftr-409	425	34	the	the	DET
ftr-409	425	35	$	$	SYM
ftr-409	425	36	500	500	NUM
ftr-409	425	37	capital	capital	NOUN
ftr-409	425	38	gains	gain	NOUN
ftr-409	425	39	less	less	ADJ
ftr-409	425	40	the	the	DET
ftr-409	425	41	$	$	SYM
ftr-409	425	42	300	300	NUM
ftr-409	425	43	personal	personal	ADJ
ftr-409	425	44	exemption	exemption	NOUN
ftr-409	425	45	)	)	PUNCT
ftr-409	425	46	.	.	PUNCT
ftr-409	426	1	the	the	DET
ftr-409	426	2	dni	dni	NOUN
ftr-409	426	3	of	of	ADP
ftr-409	426	4	the	the	DET
ftr-409	426	5	trust	trust	NOUN
ftr-409	426	6	will	will	AUX
ftr-409	426	7	be	be	AUX
ftr-409	426	8	$	$	SYM
ftr-409	426	9	1000	1000	NUM
ftr-409	426	10	,	,	PUNCT
ftr-409	426	11	representing	represent	VERB
ftr-409	426	12	the	the	DET
ftr-409	426	13	taxable	taxable	ADJ
ftr-409	426	14	income	income	NOUN
ftr-409	426	15	before	before	ADP
ftr-409	426	16	accounting	account	VERB
ftr-409	426	17	for	for	ADP
ftr-409	426	18	the	the	DET
ftr-409	426	19	distribution	distribution	NOUN
ftr-409	426	20	deduction	deduction	NOUN
ftr-409	426	21	less	less	ADJ
ftr-409	426	22	the	the	DET
ftr-409	426	23	capital	capital	NOUN
ftr-409	426	24	gains	gain	NOUN
ftr-409	426	25	plus	plus	CCONJ
ftr-409	426	26	the	the	DET
ftr-409	426	27	personal	personal	ADJ
ftr-409	426	28	exemption	exemption	NOUN
ftr-409	426	29	.	.	PUNCT
ftr-409	427	1	in	in	ADP
ftr-409	427	2	this	this	DET
ftr-409	427	3	case	case	NOUN
ftr-409	427	4	,	,	PUNCT
ftr-409	427	5	dni	dni	PROPN
ftr-409	427	6	will	will	AUX
ftr-409	427	7	equal	equal	VERB
ftr-409	427	8	fai	fai	NOUN
ftr-409	427	9	and	and	CCONJ
ftr-409	427	10	the	the	DET
ftr-409	427	11	income	income	NOUN
ftr-409	427	12	beneficiaries	beneficiary	NOUN
ftr-409	427	13	will	will	AUX
ftr-409	427	14	be	be	AUX
ftr-409	427	15	taxed	tax	VERB
ftr-409	427	16	on	on	ADP
ftr-409	427	17	the	the	DET
ftr-409	427	18	distributions	distribution	NOUN
ftr-409	427	19	of	of	ADP
ftr-409	427	20	income	income	NOUN
ftr-409	427	21	(	(	PUNCT
ftr-409	427	22	as	as	SCONJ
ftr-409	427	23	determined	determine	VERB
ftr-409	427	24	under	under	ADP
ftr-409	427	25	state	state	NOUN
ftr-409	427	26	law	law	NOUN
ftr-409	427	27	)	)	PUNCT
ftr-409	427	28	that	that	SCONJ
ftr-409	427	29	they	they	PRON
ftr-409	427	30	actually	actually	ADV
ftr-409	427	31	receive	receive	VERB
ftr-409	427	32	.	.	PUNCT
ftr-409	428	1	60	60	NUM
ftr-409	428	2	.	.	PUNCT
ftr-409	429	1	zaritsky	zaritsky	PROPN
ftr-409	429	2	et	et	PROPN
ftr-409	429	3	al	al	PROPN
ftr-409	429	4	.	.	PROPN
ftr-409	429	5	,	,	PUNCT
ftr-409	429	6	supra	supra	PROPN
ftr-409	429	7	note	note	NOUN
ftr-409	429	8	48	48	NUM
ftr-409	429	9	,	,	PUNCT
ftr-409	429	10	at	at	ADP
ftr-409	429	11	¶	¶	PROPN
ftr-409	429	12	3.05[2	3.05[2	NUM
ftr-409	429	13	]	]	PUNCT
ftr-409	429	14	(	(	PUNCT
ftr-409	429	15	citing	cite	VERB
ftr-409	429	16	the	the	DET
ftr-409	429	17	following	follow	VERB
ftr-409	429	18	examples	example	NOUN
ftr-409	429	19	of	of	ADP
ftr-409	429	20	receipts	receipt	NOUN
ftr-409	429	21	that	that	PRON
ftr-409	429	22	may	may	AUX
ftr-409	429	23	cause	cause	VERB
ftr-409	429	24	dni	dni	NOUN
ftr-409	429	25	to	to	PART
ftr-409	429	26	exceed	exceed	VERB
ftr-409	429	27	fai	fai	NOUN
ftr-409	429	28	:	:	PUNCT
ftr-409	429	29	depreciation	depreciation	NOUN
ftr-409	429	30	recapture	recapture	NOUN
ftr-409	429	31	on	on	ADP
ftr-409	429	32	the	the	DET
ftr-409	429	33	sale	sale	NOUN
ftr-409	429	34	of	of	ADP
ftr-409	429	35	depreciable	depreciable	ADJ
ftr-409	429	36	assets	asset	NOUN
ftr-409	429	37	under	under	ADP
ftr-409	429	38	§	§	PROPN
ftr-409	429	39	§	§	PROPN
ftr-409	429	40	1245	1245	NUM
ftr-409	429	41	and	and	CCONJ
ftr-409	429	42	1250	1250	NUM
ftr-409	429	43	;	;	PUNCT
ftr-409	429	44	recapture	recapture	NOUN
ftr-409	429	45	of	of	ADP
ftr-409	429	46	intangible	intangible	ADJ
ftr-409	429	47	drilling	drilling	NOUN
ftr-409	429	48	cost	cost	NOUN
ftr-409	429	49	deductions	deduction	NOUN
ftr-409	429	50	under	under	ADP
ftr-409	429	51	§	§	PROPN
ftr-409	429	52	1254	1254	NUM
ftr-409	429	53	;	;	PUNCT
ftr-409	429	54	undistributed	undistributed	ADJ
ftr-409	429	55	income	income	NOUN
ftr-409	429	56	of	of	ADP
ftr-409	429	57	an	an	DET
ftr-409	429	58	s	s	NOUN
ftr-409	429	59	corporation	corporation	NOUN
ftr-409	429	60	of	of	ADP
ftr-409	429	61	which	which	PRON
ftr-409	429	62	the	the	DET
ftr-409	429	63	trust	trust	NOUN
ftr-409	429	64	is	be	AUX
ftr-409	429	65	a	a	DET
ftr-409	429	66	shareholder	shareholder	NOUN
ftr-409	429	67	,	,	PUNCT
ftr-409	429	68	irc	irc	ADV
ftr-409	429	69	§	§	PROPN
ftr-409	429	70	§	§	PROPN
ftr-409	429	71	1361	1361	NUM
ftr-409	429	72	-	-	SYM
ftr-409	429	73	1368	1368	NUM
ftr-409	429	74	;	;	PUNCT
ftr-409	429	75	undistributed	undistributed	ADJ
ftr-409	429	76	income	income	NOUN
ftr-409	429	77	realized	realize	VERB
ftr-409	429	78	by	by	ADP
ftr-409	429	79	a	a	DET
ftr-409	429	80	controlled	control	VERB
ftr-409	429	81	foreign	foreign	ADJ
ftr-409	429	82	corporation	corporation	NOUN
ftr-409	429	83	of	of	ADP
ftr-409	429	84	which	which	PRON
ftr-409	429	85	the	the	DET
ftr-409	429	86	trust	trust	NOUN
ftr-409	429	87	is	be	AUX
ftr-409	429	88	a	a	DET
ftr-409	429	89	shareholder	shareholder	NOUN
ftr-409	429	90	,	,	PUNCT
ftr-409	429	91	irc	irc	PROPN
ftr-409	429	92	§	§	PROPN
ftr-409	429	93	§	§	PROPN
ftr-409	429	94	951	951	NUM
ftr-409	429	95	-	-	SYM
ftr-409	429	96	964	964	NUM
ftr-409	429	97	;	;	PUNCT
ftr-409	429	98	items	item	NOUN
ftr-409	429	99	of	of	ADP
ftr-409	429	100	income	income	NOUN
ftr-409	429	101	in	in	ADP
ftr-409	429	102	respect	respect	NOUN
ftr-409	429	103	of	of	ADP
ftr-409	429	104	a	a	DET
ftr-409	429	105	decedent	decedent	NOUN
ftr-409	429	106	which	which	PRON
ftr-409	429	107	are	be	AUX
ftr-409	429	108	allocable	allocable	ADJ
ftr-409	429	109	to	to	ADP
ftr-409	429	110	principal	principal	NOUN
ftr-409	429	111	under	under	ADP
ftr-409	429	112	state	state	NOUN
ftr-409	429	113	law	law	NOUN
ftr-409	429	114	,	,	PUNCT
ftr-409	429	115	irc	irc	ADV
ftr-409	429	116	§	§	PROPN
ftr-409	429	117	691	691	NUM
ftr-409	429	118	;	;	PUNCT
ftr-409	429	119	and	and	CCONJ
ftr-409	429	120	imputed	impute	VERB
ftr-409	429	121	income	income	NOUN
ftr-409	429	122	under	under	ADP
ftr-409	429	123	the	the	DET
ftr-409	429	124	original	original	ADJ
ftr-409	429	125	issue	issue	NOUN
ftr-409	429	126	discount	discount	NOUN
ftr-409	429	127	rules	rule	NOUN
ftr-409	429	128	.	.	PUNCT
ftr-409	430	1	irc	irc	PROPN
ftr-409	430	2	§	§	PROPN
ftr-409	430	3	§	§	PROPN
ftr-409	430	4	1271	1271	NUM
ftr-409	430	5	-	-	SYM
ftr-409	430	6	1275	1275	NUM
ftr-409	430	7	)	)	PUNCT
ftr-409	430	8	.	.	PUNCT
ftr-409	431	1	61	61	NUM
ftr-409	431	2	.	.	PUNCT
ftr-409	432	1	i	i	PRON
ftr-409	432	2	d.	d.	PROPN
ftr-409	432	3	note	note	VERB
ftr-409	432	4	48	48	NUM
ftr-409	432	5	,	,	PUNCT
ftr-409	432	6	at	at	ADP
ftr-409	432	7	§	§	PROPN
ftr-409	432	8	3.05[3	3.05[3	NUM
ftr-409	432	9	]	]	X
ftr-409	432	10	(	(	PUNCT
ftr-409	432	11	citing	cite	VERB
ftr-409	432	12	deductible	deductible	ADJ
ftr-409	432	13	business	business	NOUN
ftr-409	432	14	expenses	expense	NOUN
ftr-409	432	15	under	under	ADP
ftr-409	432	16	§	§	PROPN
ftr-409	432	17	162	162	NUM
ftr-409	432	18	,	,	PUNCT
ftr-409	432	19	investment	investment	NOUN
ftr-409	432	20	expenses	expense	NOUN
ftr-409	432	21	under	under	ADP
ftr-409	432	22	§	§	PROPN
ftr-409	432	23	212	212	NUM
ftr-409	432	24	and	and	CCONJ
ftr-409	432	25	deductible	deductible	ADJ
ftr-409	432	26	losses	loss	NOUN
ftr-409	432	27	as	as	ADP
ftr-409	432	28	examples	example	NOUN
ftr-409	432	29	of	of	ADP
ftr-409	432	30	expenditures	expenditure	NOUN
ftr-409	432	31	that	that	PRON
ftr-409	432	32	may	may	AUX
ftr-409	432	33	cause	cause	VERB
ftr-409	432	34	fai	fai	NOUN
ftr-409	432	35	to	to	PART
ftr-409	432	36	exceed	exceed	VERB
ftr-409	432	37	dni	dni	NOUN
ftr-409	432	38	)	)	PUNCT
ftr-409	432	39	.	.	PUNCT
ftr-409	433	1	62	62	NUM
ftr-409	433	2	.	.	PUNCT
ftr-409	434	1	irc	irc	PROPN
ftr-409	434	2	§	§	PROPN
ftr-409	434	3	§	§	PROPN
ftr-409	434	4	651(a	651(a	PROPN
ftr-409	434	5	)	)	PUNCT
ftr-409	434	6	and	and	CCONJ
ftr-409	434	7	(	(	PUNCT
ftr-409	434	8	b	b	NOUN
ftr-409	434	9	)	)	PUNCT
ftr-409	434	10	,	,	PUNCT
ftr-409	434	11	661(a	661(a	PROPN
ftr-409	434	12	)	)	PUNCT
ftr-409	434	13	.	.	PUNCT
ftr-409	435	1	for	for	ADP
ftr-409	435	2	purposes	purpose	NOUN
ftr-409	435	3	of	of	ADP
ftr-409	435	4	computing	compute	VERB
ftr-409	435	5	the	the	DET
ftr-409	435	6	distribution	distribution	NOUN
ftr-409	435	7	deduction	deduction	NOUN
ftr-409	435	8	,	,	PUNCT
ftr-409	435	9	dni	dni	PROPN
ftr-409	435	10	excludes	exclude	VERB
ftr-409	435	11	items	item	NOUN
ftr-409	435	12	which	which	PRON
ftr-409	435	13	are	be	AUX
ftr-409	435	14	not	not	PART
ftr-409	435	15	included	include	VERB
ftr-409	435	16	in	in	ADP
ftr-409	435	17	the	the	DET
ftr-409	435	18	gross	gross	ADJ
ftr-409	435	19	income	income	NOUN
ftr-409	435	20	of	of	ADP
ftr-409	435	21	the	the	DET
ftr-409	435	22	trust	trust	NOUN
ftr-409	435	23	and	and	CCONJ
ftr-409	435	24	deductions	deduction	NOUN
ftr-409	435	25	allocable	allocable	ADJ
ftr-409	435	26	to	to	ADP
ftr-409	435	27	those	those	DET
ftr-409	435	28	items	item	NOUN
ftr-409	435	29	.	.	PUNCT
ftr-409	436	1	irc	irc	PROPN
ftr-409	436	2	§	§	PROPN
ftr-409	436	3	§	§	PROPN
ftr-409	436	4	651(b	651(b	PROPN
ftr-409	436	5	)	)	PUNCT
ftr-409	436	6	,	,	PUNCT
ftr-409	436	7	661(c	661(c	PROPN
ftr-409	436	8	)	)	PUNCT
ftr-409	436	9	.	.	PUNCT
ftr-409	437	1	63	63	NUM
ftr-409	437	2	.	.	PUNCT
ftr-409	438	1	the	the	DET
ftr-409	438	2	term	term	NOUN
ftr-409	438	3	“	"	PUNCT
ftr-409	438	4	simple	simple	ADJ
ftr-409	438	5	trust	trust	NOUN
ftr-409	438	6	”	"	PUNCT
ftr-409	438	7	is	be	AUX
ftr-409	438	8	not	not	PART
ftr-409	438	9	used	use	VERB
ftr-409	438	10	in	in	ADP
ftr-409	438	11	the	the	DET
ftr-409	438	12	code	code	NOUN
ftr-409	438	13	,	,	PUNCT
ftr-409	438	14	but	but	CCONJ
ftr-409	438	15	it	it	PRON
ftr-409	438	16	is	be	AUX
ftr-409	438	17	used	use	VERB
ftr-409	438	18	in	in	ADP
ftr-409	438	19	the	the	DET
ftr-409	438	20	regulations	regulation	NOUN
ftr-409	438	21	.	.	PUNCT
ftr-409	439	1	see	see	VERB
ftr-409	439	2	regs	reg	NOUN
ftr-409	439	3	.	.	PUNCT
ftr-409	440	1	§	§	PROPN
ftr-409	440	2	1.651(a)-1	1.651(a)-1	PROPN
ftr-409	440	3	.	.	PUNCT
ftr-409	440	4	2006	2006	NUM
ftr-409	440	5	]	]	PUNCT
ftr-409	440	6	taxing	tax	VERB
ftr-409	440	7	middle	middle	ADJ
ftr-409	440	8	class	class	NOUN
ftr-409	440	9	trust(s	trust(s	NOUN
ftr-409	440	10	)	)	PUNCT
ftr-409	440	11	523	523	NUM
ftr-409	440	12	2	2	NUM
ftr-409	440	13	.	.	PUNCT
ftr-409	440	14	other	other	ADJ
ftr-409	440	15	adjustments	adjustment	NOUN
ftr-409	440	16	to	to	ADP
ftr-409	440	17	the	the	DET
ftr-409	440	18	formula	formula	NOUN
ftr-409	440	19	for	for	ADP
ftr-409	440	20	taxable	taxable	ADJ
ftr-409	440	21	income	income	NOUN
ftr-409	440	22	apart	apart	ADV
ftr-409	440	23	from	from	ADP
ftr-409	440	24	the	the	DET
ftr-409	440	25	distribution	distribution	NOUN
ftr-409	440	26	deduction	deduction	NOUN
ftr-409	440	27	,	,	PUNCT
ftr-409	440	28	the	the	DET
ftr-409	440	29	formula	formula	NOUN
ftr-409	440	30	for	for	ADP
ftr-409	440	31	computing	compute	VERB
ftr-409	440	32	taxable	taxable	ADJ
ftr-409	440	33	income	income	NOUN
ftr-409	440	34	established	establish	VERB
ftr-409	440	35	in	in	ADP
ftr-409	440	36	subchapter	subchapter	NOUN
ftr-409	440	37	j	j	PROPN
ftr-409	440	38	differs	differ	VERB
ftr-409	440	39	from	from	ADP
ftr-409	440	40	the	the	DET
ftr-409	440	41	formula	formula	NOUN
ftr-409	440	42	for	for	ADP
ftr-409	440	43	computing	compute	VERB
ftr-409	440	44	taxable	taxable	ADJ
ftr-409	440	45	income	income	NOUN
ftr-409	440	46	of	of	ADP
ftr-409	440	47	individuals	individual	NOUN
ftr-409	440	48	in	in	ADP
ftr-409	440	49	two	two	NUM
ftr-409	440	50	respects	respect	NOUN
ftr-409	440	51	.	.	PUNCT
ftr-409	441	1	first	first	ADV
ftr-409	441	2	,	,	PUNCT
ftr-409	441	3	the	the	DET
ftr-409	441	4	personal	personal	ADJ
ftr-409	441	5	exemptions	exemption	NOUN
ftr-409	441	6	available	available	ADJ
ftr-409	441	7	to	to	ADP
ftr-409	441	8	trusts	trust	NOUN
ftr-409	441	9	are	be	AUX
ftr-409	441	10	lower	low	ADJ
ftr-409	441	11	than	than	ADP
ftr-409	441	12	those	those	PRON
ftr-409	441	13	available	available	ADJ
ftr-409	441	14	to	to	ADP
ftr-409	441	15	individuals.64	individuals.64	PROPN
ftr-409	441	16	second	second	ADJ
ftr-409	441	17	,	,	PUNCT
ftr-409	441	18	the	the	DET
ftr-409	441	19	standard	standard	ADJ
ftr-409	441	20	deduction	deduction	NOUN
ftr-409	441	21	is	be	AUX
ftr-409	441	22	unavailable	unavailable	ADJ
ftr-409	441	23	to	to	ADP
ftr-409	441	24	trusts	trust	NOUN
ftr-409	441	25	.	.	PUNCT
ftr-409	442	1	these	these	DET
ftr-409	442	2	allowances,65	allowances,65	NOUN
ftr-409	442	3	provided	provide	VERB
ftr-409	442	4	to	to	ADP
ftr-409	442	5	taxpayers	taxpayer	NOUN
ftr-409	442	6	without	without	ADP
ftr-409	442	7	regard	regard	NOUN
ftr-409	442	8	to	to	ADP
ftr-409	442	9	whether	whether	SCONJ
ftr-409	442	10	the	the	DET
ftr-409	442	11	taxpayer	taxpayer	NOUN
ftr-409	442	12	actually	actually	ADV
ftr-409	442	13	incurs	incur	VERB
ftr-409	442	14	expenditures	expenditure	NOUN
ftr-409	442	15	that	that	SCONJ
ftr-409	442	16	they	they	PRON
ftr-409	442	17	exist	exist	VERB
ftr-409	442	18	to	to	PART
ftr-409	442	19	cover	cover	VERB
ftr-409	442	20	,	,	PUNCT
ftr-409	442	21	define	define	VERB
ftr-409	442	22	how	how	SCONJ
ftr-409	442	23	the	the	DET
ftr-409	442	24	code	code	NOUN
ftr-409	442	25	equates	equate	VERB
ftr-409	442	26	the	the	DET
ftr-409	442	27	situation	situation	NOUN
ftr-409	442	28	of	of	ADP
ftr-409	442	29	trust	trust	NOUN
ftr-409	442	30	beneficiaries	beneficiary	NOUN
ftr-409	442	31	to	to	ADP
ftr-409	442	32	other	other	ADJ
ftr-409	442	33	individuals	individual	NOUN
ftr-409	442	34	.	.	PUNCT
ftr-409	443	1	the	the	DET
ftr-409	443	2	personal	personal	ADJ
ftr-409	443	3	exemption	exemption	NOUN
ftr-409	443	4	for	for	ADP
ftr-409	443	5	trusts	trust	NOUN
ftr-409	443	6	differs	differ	VERB
ftr-409	443	7	from	from	ADP
ftr-409	443	8	the	the	DET
ftr-409	443	9	personal	personal	ADJ
ftr-409	443	10	exemption	exemption	NOUN
ftr-409	443	11	for	for	ADP
ftr-409	443	12	individuals	individual	NOUN
ftr-409	443	13	in	in	ADP
ftr-409	443	14	both	both	DET
ftr-409	443	15	amount	amount	NOUN
ftr-409	443	16	and	and	CCONJ
ftr-409	443	17	in	in	ADP
ftr-409	443	18	underlying	underlie	VERB
ftr-409	443	19	rationale	rationale	NOUN
ftr-409	443	20	.	.	PUNCT
ftr-409	444	1	for	for	ADP
ftr-409	444	2	individuals	individual	NOUN
ftr-409	444	3	,	,	PUNCT
ftr-409	444	4	the	the	DET
ftr-409	444	5	personal	personal	ADJ
ftr-409	444	6	exemption	exemption	NOUN
ftr-409	444	7	is	be	AUX
ftr-409	444	8	allowed	allow	VERB
ftr-409	444	9	in	in	ADP
ftr-409	444	10	an	an	DET
ftr-409	444	11	amount	amount	NOUN
ftr-409	444	12	indexed	index	VERB
ftr-409	444	13	for	for	ADP
ftr-409	444	14	inflation	inflation	NOUN
ftr-409	444	15	,	,	PUNCT
ftr-409	444	16	which	which	PRON
ftr-409	444	17	is66	is66	PROPN
ftr-409	444	18	$	$	SYM
ftr-409	444	19	3200	3200	NUM
ftr-409	444	20	for	for	ADP
ftr-409	444	21	2005	2005	NUM
ftr-409	444	22	.	.	PUNCT
ftr-409	445	1	the	the	DET
ftr-409	445	2	personal	personal	ADJ
ftr-409	445	3	exemption	exemption	NOUN
ftr-409	445	4	for	for	ADP
ftr-409	445	5	trusts	trust	NOUN
ftr-409	445	6	is	be	AUX
ftr-409	445	7	meager	meager	ADJ
ftr-409	445	8	,	,	PUNCT
ftr-409	445	9	in	in	ADP
ftr-409	445	10	contrast,67	contrast,67	NOUN
ftr-409	445	11	either	either	CCONJ
ftr-409	445	12	$	$	SYM
ftr-409	445	13	300	300	NUM
ftr-409	445	14	or	or	CCONJ
ftr-409	445	15	$	$	SYM
ftr-409	445	16	100	100	NUM
ftr-409	445	17	,	,	PUNCT
ftr-409	445	18	neither	neither	CCONJ
ftr-409	445	19	being	be	AUX
ftr-409	445	20	indexed	index	VERB
ftr-409	445	21	for	for	ADP
ftr-409	445	22	inflation.68	inflation.68	NOUN
ftr-409	445	23	the	the	DET
ftr-409	445	24	rationale	rationale	NOUN
ftr-409	445	25	of	of	ADP
ftr-409	445	26	the	the	DET
ftr-409	445	27	personal	personal	ADJ
ftr-409	445	28	exemption	exemption	NOUN
ftr-409	445	29	for	for	ADP
ftr-409	445	30	individuals	individual	NOUN
ftr-409	445	31	is	be	AUX
ftr-409	445	32	to	to	PART
ftr-409	445	33	exempt	exempt	VERB
ftr-409	445	34	from	from	ADP
ftr-409	445	35	the	the	DET
ftr-409	445	36	tax	tax	NOUN
ftr-409	445	37	base	base	NOUN
ftr-409	445	38	the	the	DET
ftr-409	445	39	income	income	NOUN
ftr-409	445	40	consumed	consume	VERB
ftr-409	445	41	by	by	ADP
ftr-409	445	42	basic	basic	ADJ
ftr-409	445	43	living	living	NOUN
ftr-409	445	44	expenses	expense	NOUN
ftr-409	445	45	and	and	CCONJ
ftr-409	445	46	thus	thus	ADV
ftr-409	445	47	unavailable	unavailable	ADJ
ftr-409	445	48	to	to	PART
ftr-409	445	49	pay	pay	VERB
ftr-409	445	50	tax	tax	NOUN
ftr-409	445	51	.	.	PUNCT
ftr-409	446	1	the	the	DET
ftr-409	446	2	financial	financial	ADJ
ftr-409	446	3	benefit	benefit	NOUN
ftr-409	446	4	afforded	afford	VERB
ftr-409	446	5	by	by	ADP
ftr-409	446	6	the	the	DET
ftr-409	446	7	personal69	personal69	NOUN
ftr-409	446	8	exemption	exemption	NOUN
ftr-409	446	9	has	have	AUX
ftr-409	446	10	varied	vary	VERB
ftr-409	446	11	over	over	ADP
ftr-409	446	12	time	time	NOUN
ftr-409	446	13	,	,	PUNCT
ftr-409	446	14	but	but	CCONJ
ftr-409	446	15	the	the	DET
ftr-409	446	16	symbolic	symbolic	ADJ
ftr-409	446	17	value	value	NOUN
ftr-409	446	18	of	of	ADP
ftr-409	446	19	acknowledging	acknowledge	VERB
ftr-409	446	20	that	that	SCONJ
ftr-409	446	21	subsistence	subsistence	NOUN
ftr-409	446	22	itself	itself	PRON
ftr-409	446	23	requires	require	VERB
ftr-409	446	24	consumption	consumption	NOUN
ftr-409	446	25	has	have	AUX
ftr-409	446	26	remained	remain	VERB
ftr-409	446	27	unchanged	unchanged	ADJ
ftr-409	446	28	.	.	PUNCT
ftr-409	447	1	this70	this70	PROPN
ftr-409	447	2	rationale	rationale	NOUN
ftr-409	447	3	is	be	AUX
ftr-409	447	4	inapplicable	inapplicable	ADJ
ftr-409	447	5	to	to	ADP
ftr-409	447	6	trusts	trust	NOUN
ftr-409	447	7	because	because	SCONJ
ftr-409	447	8	trusts	trust	NOUN
ftr-409	447	9	,	,	PUNCT
ftr-409	447	10	by	by	ADP
ftr-409	447	11	definition	definition	NOUN
ftr-409	447	12	,	,	PUNCT
ftr-409	447	13	incur	incur	VERB
ftr-409	447	14	no	no	DET
ftr-409	447	15	living	living	NOUN
ftr-409	447	16	expenses.71	expenses.71	VERB
ftr-409	447	17	the	the	DET
ftr-409	447	18	justification	justification	NOUN
ftr-409	447	19	for	for	ADP
ftr-409	447	20	granting	grant	VERB
ftr-409	447	21	a	a	DET
ftr-409	447	22	personal	personal	ADJ
ftr-409	447	23	exemption	exemption	NOUN
ftr-409	447	24	to	to	ADP
ftr-409	447	25	trusts	trust	NOUN
ftr-409	447	26	is	be	AUX
ftr-409	447	27	to	to	PART
ftr-409	447	28	eliminate	eliminate	VERB
ftr-409	447	29	the	the	DET
ftr-409	447	30	need	need	NOUN
ftr-409	447	31	for	for	ADP
ftr-409	447	32	tax	tax	NOUN
ftr-409	447	33	filings	filing	NOUN
ftr-409	447	34	when	when	SCONJ
ftr-409	447	35	the	the	DET
ftr-409	447	36	income	income	NOUN
ftr-409	447	37	of	of	ADP
ftr-409	447	38	the	the	DET
ftr-409	447	39	trust	trust	NOUN
ftr-409	447	40	is	be	AUX
ftr-409	447	41	de	de	X
ftr-409	447	42	minimus.72	minimus.72	VERB
ftr-409	447	43	the	the	DET
ftr-409	447	44	amount	amount	NOUN
ftr-409	447	45	of	of	ADP
ftr-409	447	46	the	the	DET
ftr-409	447	47	personal	personal	ADJ
ftr-409	447	48	exemption	exemption	NOUN
ftr-409	447	49	is	be	AUX
ftr-409	447	50	$	$	SYM
ftr-409	447	51	600	600	NUM
ftr-409	447	52	for	for	ADP
ftr-409	447	53	an	an	DET
ftr-409	447	54	estate	estate	NOUN
ftr-409	447	55	,	,	PUNCT
ftr-409	447	56	$	$	SYM
ftr-409	447	57	300	300	NUM
ftr-409	447	58	for	for	ADP
ftr-409	447	59	a	a	DET
ftr-409	447	60	trust	trust	NOUN
ftr-409	448	1	that	that	SCONJ
ftr-409	448	2	64	64	NUM
ftr-409	448	3	.	.	PUNCT
ftr-409	448	4	compare	compare	VERB
ftr-409	448	5	irc	irc	PROPN
ftr-409	448	6	§	§	PROPN
ftr-409	448	7	151	151	NUM
ftr-409	448	8	(	(	PUNCT
ftr-409	448	9	personal	personal	ADJ
ftr-409	448	10	exemptions	exemption	NOUN
ftr-409	448	11	for	for	ADP
ftr-409	448	12	individuals	individual	NOUN
ftr-409	448	13	)	)	PUNCT
ftr-409	448	14	with	with	ADP
ftr-409	448	15	irc	irc	PROPN
ftr-409	448	16	§	§	PROPN
ftr-409	448	17	642(b	642(b	PROPN
ftr-409	448	18	)	)	PUNCT
ftr-409	448	19	(	(	PUNCT
ftr-409	448	20	personal	personal	ADJ
ftr-409	448	21	exemptions	exemption	NOUN
ftr-409	448	22	for	for	ADP
ftr-409	448	23	trusts	trust	NOUN
ftr-409	448	24	and	and	CCONJ
ftr-409	448	25	estates	estate	NOUN
ftr-409	448	26	)	)	PUNCT
ftr-409	448	27	.	.	PUNCT
ftr-409	449	1	65	65	NUM
ftr-409	449	2	.	.	PUNCT
ftr-409	449	3	irc	irc	PROPN
ftr-409	449	4	§	§	PROPN
ftr-409	449	5	63(c)(6)(d	63(c)(6)(d	PROPN
ftr-409	449	6	)	)	PUNCT
ftr-409	449	7	.	.	PUNCT
ftr-409	450	1	66	66	NUM
ftr-409	450	2	.	.	PUNCT
ftr-409	451	1	irc	irc	PROPN
ftr-409	451	2	§	§	PROPN
ftr-409	451	3	151(d)(4)(a	151(d)(4)(a	PROPN
ftr-409	451	4	)	)	PUNCT
ftr-409	451	5	.	.	PUNCT
ftr-409	452	1	an	an	DET
ftr-409	452	2	individual	individual	NOUN
ftr-409	452	3	can	can	AUX
ftr-409	452	4	claim	claim	VERB
ftr-409	452	5	additional	additional	ADJ
ftr-409	452	6	personal	personal	ADJ
ftr-409	452	7	exemptions	exemption	NOUN
ftr-409	452	8	for	for	ADP
ftr-409	452	9	a	a	DET
ftr-409	452	10	spouse	spouse	NOUN
ftr-409	452	11	with	with	ADP
ftr-409	452	12	whom	whom	PRON
ftr-409	452	13	the	the	DET
ftr-409	452	14	individual	individual	ADJ
ftr-409	452	15	files	file	VERB
ftr-409	452	16	a	a	DET
ftr-409	452	17	joint	joint	ADJ
ftr-409	452	18	return	return	NOUN
ftr-409	452	19	and	and	CCONJ
ftr-409	452	20	certain	certain	ADJ
ftr-409	452	21	dependents	dependent	NOUN
ftr-409	452	22	.	.	PUNCT
ftr-409	453	1	irc	irc	PROPN
ftr-409	453	2	§	§	PROPN
ftr-409	453	3	151(d)(4	151(d)(4	NUM
ftr-409	453	4	)	)	PUNCT
ftr-409	453	5	.	.	PUNCT
ftr-409	454	1	an	an	DET
ftr-409	454	2	additional	additional	ADJ
ftr-409	454	3	personal	personal	ADJ
ftr-409	454	4	exemption	exemption	NOUN
ftr-409	454	5	is	be	AUX
ftr-409	454	6	available	available	ADJ
ftr-409	454	7	for	for	ADP
ftr-409	454	8	2005	2005	NUM
ftr-409	454	9	and	and	CCONJ
ftr-409	454	10	2006	2006	NUM
ftr-409	454	11	,	,	PUNCT
ftr-409	454	12	up	up	ADP
ftr-409	454	13	to	to	ADP
ftr-409	454	14	a	a	DET
ftr-409	454	15	cumulative	cumulative	ADJ
ftr-409	454	16	total	total	NOUN
ftr-409	454	17	of	of	ADP
ftr-409	454	18	$	$	SYM
ftr-409	454	19	2000	2000	NUM
ftr-409	454	20	,	,	PUNCT
ftr-409	454	21	for	for	ADP
ftr-409	454	22	individuals	individual	NOUN
ftr-409	454	23	who	who	PRON
ftr-409	454	24	house	house	VERB
ftr-409	454	25	victims	victim	NOUN
ftr-409	454	26	of	of	ADP
ftr-409	454	27	hurricane	hurricane	PROPN
ftr-409	454	28	katrina	katrina	PROPN
ftr-409	454	29	.	.	PUNCT
ftr-409	455	1	katrina	katrina	PROPN
ftr-409	455	2	emergency	emergency	PROPN
ftr-409	455	3	tax	tax	PROPN
ftr-409	455	4	relief	relief	NOUN
ftr-409	455	5	act	act	NOUN
ftr-409	455	6	of	of	ADP
ftr-409	455	7	2005	2005	NUM
ftr-409	455	8	,	,	PUNCT
ftr-409	455	9	p.l	p.l	PROPN
ftr-409	455	10	.	.	PROPN
ftr-409	455	11	109	109	NUM
ftr-409	455	12	-	-	SYM
ftr-409	455	13	73	73	NUM
ftr-409	455	14	,	,	PUNCT
ftr-409	455	15	§	§	PROPN
ftr-409	455	16	302	302	NUM
ftr-409	455	17	,	,	PUNCT
ftr-409	455	18	199	199	NUM
ftr-409	455	19	stat	stat	NOUN
ftr-409	455	20	.	.	PUNCT
ftr-409	456	1	2016	2016	NUM
ftr-409	456	2	(	(	PUNCT
ftr-409	456	3	2005	2005	NUM
ftr-409	456	4	)	)	PUNCT
ftr-409	456	5	.	.	PUNCT
ftr-409	457	1	67	67	NUM
ftr-409	457	2	.	.	PUNCT
ftr-409	458	1	rev	rev	PROPN
ftr-409	458	2	.	.	PROPN
ftr-409	458	3	proc	proc	PROPN
ftr-409	458	4	.	.	PUNCT
ftr-409	459	1	2004	2004	NUM
ftr-409	459	2	-	-	SYM
ftr-409	459	3	71	71	NUM
ftr-409	459	4	,	,	PUNCT
ftr-409	459	5	2004	2004	NUM
ftr-409	459	6	-	-	SYM
ftr-409	459	7	2	2	NUM
ftr-409	459	8	c.b	c.b	PROPN
ftr-409	459	9	.	.	PROPN
ftr-409	460	1	970	970	NUM
ftr-409	460	2	.	.	X
ftr-409	461	1	68	68	NUM
ftr-409	461	2	.	.	PUNCT
ftr-409	461	3	irc	irc	PROPN
ftr-409	461	4	§	§	PROPN
ftr-409	461	5	642(b	642(b	PROPN
ftr-409	461	6	)	)	PUNCT
ftr-409	461	7	.	.	PUNCT
ftr-409	462	1	69	69	NUM
ftr-409	462	2	.	.	PUNCT
ftr-409	463	1	see	see	VERB
ftr-409	463	2	,	,	PUNCT
ftr-409	463	3	thomas	thomas	PROPN
ftr-409	463	4	m.	m.	PROPN
ftr-409	463	5	humbert	humbert	PROPN
ftr-409	463	6	,	,	PUNCT
ftr-409	463	7	ending	end	VERB
ftr-409	463	8	the	the	DET
ftr-409	463	9	tax	tax	NOUN
ftr-409	463	10	code	code	NOUN
ftr-409	463	11	’s	’s	PART
ftr-409	463	12	anti	anti	ADJ
ftr-409	463	13	-	-	ADJ
ftr-409	463	14	family	family	ADJ
ftr-409	463	15	bias	bias	NOUN
ftr-409	463	16	by	by	ADP
ftr-409	463	17	increasing	increase	VERB
ftr-409	463	18	the	the	DET
ftr-409	463	19	personal	personal	ADJ
ftr-409	463	20	exemption	exemption	NOUN
ftr-409	463	21	to	to	ADP
ftr-409	463	22	$	$	SYM
ftr-409	463	23	6300	6300	NUM
ftr-409	463	24	,	,	PUNCT
ftr-409	463	25	the	the	DET
ftr-409	463	26	heritage	heritage	NOUN
ftr-409	463	27	foundation	foundation	PROPN
ftr-409	463	28	,	,	PUNCT
ftr-409	463	29	jan	jan	PROPN
ftr-409	463	30	.	.	PROPN
ftr-409	463	31	30	30	NUM
ftr-409	463	32	,	,	PUNCT
ftr-409	463	33	1989	1989	NUM
ftr-409	463	34	.	.	PUNCT
ftr-409	464	1	70	70	NUM
ftr-409	464	2	.	.	PUNCT
ftr-409	465	1	i	i	PRON
ftr-409	465	2	d.	d.	PROPN
ftr-409	465	3	71	71	NUM
ftr-409	465	4	.	.	PUNCT
ftr-409	466	1	zaritsky	zaritsky	PROPN
ftr-409	466	2	,	,	PUNCT
ftr-409	466	3	et	et	PROPN
ftr-409	466	4	al	al	PROPN
ftr-409	466	5	.	.	PROPN
ftr-409	466	6	,	,	PUNCT
ftr-409	466	7	supra	supra	PROPN
ftr-409	466	8	note	note	NOUN
ftr-409	466	9	48	48	NUM
ftr-409	466	10	,	,	PUNCT
ftr-409	466	11	at	at	ADP
ftr-409	466	12	¶	¶	PROPN
ftr-409	466	13	2.03	2.03	NUM
ftr-409	466	14	n.7	n.7	X
ftr-409	466	15	.	.	PUNCT
ftr-409	467	1	72	72	NUM
ftr-409	467	2	.	.	PUNCT
ftr-409	468	1	i	i	PRON
ftr-409	468	2	d.	d.	PROPN
ftr-409	468	3	524	524	NUM
ftr-409	468	4	florida	florida	PROPN
ftr-409	468	5	tax	tax	PROPN
ftr-409	468	6	review	review	NOUN
ftr-409	468	7	[	[	X
ftr-409	468	8	vol.7:8	vol.7:8	NOUN
ftr-409	468	9	distributes	distribute	VERB
ftr-409	468	10	all	all	PRON
ftr-409	468	11	of	of	ADP
ftr-409	468	12	its	its	PRON
ftr-409	468	13	income	income	NOUN
ftr-409	468	14	,	,	PUNCT
ftr-409	468	15	and	and	CCONJ
ftr-409	468	16	$	$	SYM
ftr-409	468	17	100	100	NUM
ftr-409	468	18	for	for	ADP
ftr-409	468	19	all	all	DET
ftr-409	468	20	other	other	ADJ
ftr-409	468	21	trusts	trust	NOUN
ftr-409	468	22	.	.	PUNCT
ftr-409	469	1	the	the	DET
ftr-409	469	2	differences	difference	NOUN
ftr-409	469	3	in73	in73	PROPN
ftr-409	469	4	these	these	DET
ftr-409	469	5	amounts	amount	NOUN
ftr-409	469	6	are	be	AUX
ftr-409	469	7	negligible	negligible	ADJ
ftr-409	469	8	financially	financially	ADV
ftr-409	469	9	,	,	PUNCT
ftr-409	469	10	but	but	CCONJ
ftr-409	469	11	important	important	ADJ
ftr-409	469	12	symbolically	symbolically	ADV
ftr-409	469	13	.	.	PUNCT
ftr-409	470	1	the	the	DET
ftr-409	470	2	involuntary	involuntary	ADJ
ftr-409	470	3	nature	nature	NOUN
ftr-409	470	4	of	of	ADP
ftr-409	470	5	an	an	DET
ftr-409	470	6	estate	estate	NOUN
ftr-409	470	7	,	,	PUNCT
ftr-409	470	8	as	as	SCONJ
ftr-409	470	9	contrasted	contrast	VERB
ftr-409	470	10	with	with	ADP
ftr-409	470	11	the	the	DET
ftr-409	470	12	voluntary	voluntary	ADJ
ftr-409	470	13	nature	nature	NOUN
ftr-409	470	14	of	of	ADP
ftr-409	470	15	a	a	DET
ftr-409	470	16	trust	trust	NOUN
ftr-409	470	17	,	,	PUNCT
ftr-409	470	18	justifies	justify	VERB
ftr-409	470	19	a	a	DET
ftr-409	470	20	larger	large	ADJ
ftr-409	470	21	exemption	exemption	NOUN
ftr-409	470	22	for	for	ADP
ftr-409	470	23	estates	estate	NOUN
ftr-409	470	24	.	.	PUNCT
ftr-409	471	1	similarly	similarly	ADV
ftr-409	471	2	,	,	PUNCT
ftr-409	471	3	the	the	DET
ftr-409	471	4	difference	difference	NOUN
ftr-409	471	5	between74	between74	NOUN
ftr-409	471	6	the	the	DET
ftr-409	471	7	personal	personal	ADJ
ftr-409	471	8	exemptions	exemption	NOUN
ftr-409	471	9	for	for	ADP
ftr-409	471	10	trusts	trust	NOUN
ftr-409	471	11	reflects	reflect	VERB
ftr-409	471	12	a	a	DET
ftr-409	471	13	difference	difference	NOUN
ftr-409	471	14	in	in	ADP
ftr-409	471	15	the	the	DET
ftr-409	471	16	degree	degree	NOUN
ftr-409	471	17	of	of	ADP
ftr-409	471	18	necessity	necessity	NOUN
ftr-409	471	19	for	for	ADP
ftr-409	471	20	each	each	DET
ftr-409	471	21	type	type	NOUN
ftr-409	471	22	of	of	ADP
ftr-409	471	23	trust	trust	NOUN
ftr-409	471	24	.	.	PUNCT
ftr-409	472	1	a	a	DET
ftr-409	472	2	trust	trust	NOUN
ftr-409	472	3	that	that	PRON
ftr-409	472	4	distributes	distribute	VERB
ftr-409	472	5	all	all	PRON
ftr-409	472	6	of	of	ADP
ftr-409	472	7	its	its	PRON
ftr-409	472	8	income	income	NOUN
ftr-409	472	9	serves	serve	VERB
ftr-409	472	10	current	current	ADJ
ftr-409	472	11	beneficiaries	beneficiary	NOUN
ftr-409	472	12	’	'	PUNCT
ftr-409	472	13	needs	need	NOUN
ftr-409	472	14	,	,	PUNCT
ftr-409	472	15	whereas	whereas	SCONJ
ftr-409	472	16	a	a	DET
ftr-409	472	17	trust	trust	NOUN
ftr-409	472	18	that	that	PRON
ftr-409	472	19	accumulates	accumulate	VERB
ftr-409	472	20	some	some	PRON
ftr-409	472	21	or	or	CCONJ
ftr-409	472	22	all	all	PRON
ftr-409	472	23	of	of	ADP
ftr-409	472	24	its	its	PRON
ftr-409	472	25	income	income	NOUN
ftr-409	472	26	serves	serve	VERB
ftr-409	472	27	(	(	PUNCT
ftr-409	472	28	at	at	ADP
ftr-409	472	29	least	least	ADJ
ftr-409	472	30	in	in	ADP
ftr-409	472	31	part	part	NOUN
ftr-409	472	32	)	)	PUNCT
ftr-409	472	33	the	the	DET
ftr-409	472	34	purely	purely	ADV
ftr-409	472	35	discretionary	discretionary	ADJ
ftr-409	472	36	objective	objective	NOUN
ftr-409	472	37	of	of	ADP
ftr-409	472	38	accumulating	accumulate	VERB
ftr-409	472	39	wealth	wealth	NOUN
ftr-409	472	40	for	for	ADP
ftr-409	472	41	the	the	DET
ftr-409	472	42	future.75	future.75	ADJ
ftr-409	472	43	like	like	ADP
ftr-409	472	44	the	the	DET
ftr-409	472	45	personal	personal	ADJ
ftr-409	472	46	exemption	exemption	NOUN
ftr-409	472	47	,	,	PUNCT
ftr-409	472	48	the	the	DET
ftr-409	472	49	standard	standard	ADJ
ftr-409	472	50	deduction	deduction	NOUN
ftr-409	472	51	is	be	AUX
ftr-409	472	52	fixed	fix	VERB
ftr-409	472	53	in	in	ADP
ftr-409	472	54	amount	amount	NOUN
ftr-409	472	55	,	,	PUNCT
ftr-409	472	56	with	with	ADP
ftr-409	472	57	no	no	DET
ftr-409	472	58	documentation	documentation	NOUN
ftr-409	472	59	requirements	requirement	NOUN
ftr-409	472	60	.	.	PUNCT
ftr-409	473	1	the	the	DET
ftr-409	473	2	amount	amount	NOUN
ftr-409	473	3	of	of	ADP
ftr-409	473	4	the	the	DET
ftr-409	473	5	basic	basic	ADJ
ftr-409	473	6	standard76	standard76	NOUN
ftr-409	473	7	deduction	deduction	NOUN
ftr-409	473	8	,	,	PUNCT
ftr-409	473	9	which	which	PRON
ftr-409	473	10	is	be	AUX
ftr-409	473	11	indexed	index	VERB
ftr-409	473	12	for	for	ADP
ftr-409	473	13	inflation	inflation	NOUN
ftr-409	473	14	,	,	PUNCT
ftr-409	473	15	ranges	range	VERB
ftr-409	473	16	in	in	ADP
ftr-409	473	17	2005	2005	NUM
ftr-409	473	18	from	from	ADP
ftr-409	473	19	$	$	SYM
ftr-409	473	20	5,000	5,000	NUM
ftr-409	473	21	to	to	PART
ftr-409	473	22	$	$	SYM
ftr-409	473	23	10,000	10,000	NUM
ftr-409	473	24	,	,	PUNCT
ftr-409	473	25	depending	depend	VERB
ftr-409	473	26	on	on	ADP
ftr-409	473	27	the	the	DET
ftr-409	473	28	filing	filing	NOUN
ftr-409	473	29	status	status	NOUN
ftr-409	473	30	of	of	ADP
ftr-409	473	31	the	the	DET
ftr-409	473	32	taxpayer	taxpayer	NOUN
ftr-409	473	33	.	.	PUNCT
ftr-409	474	1	the	the	DET
ftr-409	474	2	purpose	purpose	NOUN
ftr-409	474	3	of	of	ADP
ftr-409	474	4	the77	the77	PROPN
ftr-409	474	5	standard	standard	ADJ
ftr-409	474	6	deduction	deduction	NOUN
ftr-409	474	7	is	be	AUX
ftr-409	474	8	to	to	PART
ftr-409	474	9	eliminate	eliminate	VERB
ftr-409	474	10	the	the	DET
ftr-409	474	11	need	need	NOUN
ftr-409	474	12	for	for	ADP
ftr-409	474	13	individuals	individual	NOUN
ftr-409	474	14	who	who	PRON
ftr-409	474	15	incur	incur	VERB
ftr-409	474	16	only	only	ADJ
ftr-409	474	17	typical	typical	ADJ
ftr-409	474	18	expenditures	expenditure	NOUN
ftr-409	474	19	to	to	PART
ftr-409	474	20	maintain	maintain	VERB
ftr-409	474	21	records	record	NOUN
ftr-409	474	22	that	that	PRON
ftr-409	474	23	establish	establish	VERB
ftr-409	474	24	entitlement	entitlement	NOUN
ftr-409	474	25	to	to	ADP
ftr-409	474	26	specific	specific	ADJ
ftr-409	474	27	itemized	itemize	VERB
ftr-409	474	28	deductions	deduction	NOUN
ftr-409	474	29	.	.	PUNCT
ftr-409	475	1	in	in	ADP
ftr-409	475	2	addition	addition	NOUN
ftr-409	475	3	to	to	ADP
ftr-409	475	4	alleviating	alleviate	VERB
ftr-409	475	5	an	an	DET
ftr-409	475	6	administrative	administrative	ADJ
ftr-409	475	7	burden	burden	NOUN
ftr-409	475	8	,	,	PUNCT
ftr-409	475	9	the78	the78	VERB
ftr-409	475	10	standard	standard	ADJ
ftr-409	475	11	deduction	deduction	NOUN
ftr-409	475	12	confers	confer	NOUN
ftr-409	475	13	an	an	DET
ftr-409	475	14	economic	economic	ADJ
ftr-409	475	15	benefit	benefit	NOUN
ftr-409	475	16	on	on	ADP
ftr-409	475	17	individuals	individual	NOUN
ftr-409	475	18	to	to	ADP
ftr-409	475	19	the	the	DET
ftr-409	475	20	extent	extent	NOUN
ftr-409	475	21	that	that	SCONJ
ftr-409	475	22	the	the	DET
ftr-409	475	23	standard	standard	ADJ
ftr-409	475	24	deduction	deduction	NOUN
ftr-409	475	25	exceeds	exceed	VERB
ftr-409	475	26	the	the	DET
ftr-409	475	27	amount	amount	NOUN
ftr-409	475	28	of	of	ADP
ftr-409	475	29	their	their	PRON
ftr-409	475	30	actual	actual	ADJ
ftr-409	475	31	deductible	deductible	ADJ
ftr-409	475	32	expenditures	expenditure	NOUN
ftr-409	475	33	.	.	PUNCT
ftr-409	476	1	these	these	DET
ftr-409	476	2	benefits	benefit	NOUN
ftr-409	476	3	are	be	AUX
ftr-409	476	4	available	available	ADJ
ftr-409	476	5	only	only	ADV
ftr-409	476	6	to	to	ADP
ftr-409	476	7	individuals	individual	NOUN
ftr-409	476	8	who	who	PRON
ftr-409	476	9	do	do	AUX
ftr-409	476	10	not	not	PART
ftr-409	476	11	claim	claim	VERB
ftr-409	476	12	any	any	DET
ftr-409	476	13	itemized	itemize	VERB
ftr-409	476	14	deductions	deduction	NOUN
ftr-409	476	15	;	;	PUNCT
ftr-409	476	16	an	an	DET
ftr-409	476	17	individual	individual	NOUN
ftr-409	476	18	can	can	AUX
ftr-409	476	19	not	not	PART
ftr-409	476	20	claim	claim	VERB
ftr-409	476	21	both	both	CCONJ
ftr-409	476	22	the	the	DET
ftr-409	476	23	standard	standard	ADJ
ftr-409	476	24	deduction	deduction	NOUN
ftr-409	476	25	and	and	CCONJ
ftr-409	476	26	itemized	itemize	VERB
ftr-409	476	27	deductions.79	deductions.79	NOUN
ftr-409	476	28	the	the	DET
ftr-409	476	29	rationale	rationale	NOUN
ftr-409	476	30	of	of	ADP
ftr-409	476	31	the	the	DET
ftr-409	476	32	standard	standard	ADJ
ftr-409	476	33	deduction	deduction	NOUN
ftr-409	476	34	is	be	AUX
ftr-409	476	35	inapplicable	inapplicable	ADJ
ftr-409	476	36	to	to	ADP
ftr-409	476	37	trustees	trustee	NOUN
ftr-409	476	38	,	,	PUNCT
ftr-409	476	39	who	who	PRON
ftr-409	476	40	have	have	VERB
ftr-409	476	41	an	an	DET
ftr-409	476	42	obligation	obligation	NOUN
ftr-409	476	43	to	to	PART
ftr-409	476	44	keep	keep	VERB
ftr-409	476	45	records	record	NOUN
ftr-409	476	46	of	of	ADP
ftr-409	476	47	their	their	PRON
ftr-409	476	48	expenditures	expenditure	NOUN
ftr-409	476	49	and	and	CCONJ
ftr-409	476	50	other	other	ADJ
ftr-409	476	51	transactions.80	transactions.80	NOUN
ftr-409	476	52	the	the	DET
ftr-409	476	53	effect	effect	NOUN
ftr-409	476	54	of	of	ADP
ftr-409	476	55	denying	deny	VERB
ftr-409	476	56	the	the	DET
ftr-409	476	57	standard	standard	ADJ
ftr-409	476	58	deduction	deduction	NOUN
ftr-409	476	59	to	to	ADP
ftr-409	476	60	trusts	trust	NOUN
ftr-409	476	61	is	be	AUX
ftr-409	476	62	to	to	PART
ftr-409	476	63	maintain	maintain	VERB
ftr-409	476	64	equity	equity	NOUN
ftr-409	476	65	73	73	NUM
ftr-409	476	66	.	.	PUNCT
ftr-409	477	1	irc	irc	PROPN
ftr-409	477	2	§	§	PROPN
ftr-409	477	3	642(b	642(b	PROPN
ftr-409	477	4	)	)	PUNCT
ftr-409	477	5	.	.	PUNCT
ftr-409	478	1	74	74	NUM
ftr-409	478	2	.	.	PUNCT
ftr-409	479	1	zaritsky	zaritsky	PROPN
ftr-409	479	2	,	,	PUNCT
ftr-409	479	3	et	et	PROPN
ftr-409	479	4	al	al	PROPN
ftr-409	479	5	.	.	PROPN
ftr-409	479	6	,	,	PUNCT
ftr-409	479	7	supra	supra	PROPN
ftr-409	479	8	note	note	NOUN
ftr-409	479	9	48	48	NUM
ftr-409	479	10	,	,	PUNCT
ftr-409	479	11	at	at	ADP
ftr-409	479	12	¶	¶	PROPN
ftr-409	479	13	2.03	2.03	NUM
ftr-409	479	14	n.7	n.7	X
ftr-409	479	15	.	.	PUNCT
ftr-409	480	1	75	75	NUM
ftr-409	480	2	.	.	PUNCT
ftr-409	481	1	i	i	PRON
ftr-409	481	2	d.	d.	PROPN
ftr-409	481	3	76	76	NUM
ftr-409	481	4	.	.	PUNCT
ftr-409	482	1	james	james	PROPN
ftr-409	482	2	edward	edward	PROPN
ftr-409	482	3	maule	maule	PROPN
ftr-409	482	4	and	and	CCONJ
ftr-409	482	5	lisa	lisa	PROPN
ftr-409	482	6	maria	maria	PROPN
ftr-409	482	7	starcewki	starcewki	PROPN
ftr-409	482	8	,	,	PUNCT
ftr-409	482	9	deductions	deduction	NOUN
ftr-409	482	10	:	:	PUNCT
ftr-409	482	11	overview	overview	NOUN
ftr-409	482	12	and	and	CCONJ
ftr-409	482	13	conceptual	conceptual	ADJ
ftr-409	482	14	aspects	aspect	NOUN
ftr-409	482	15	,	,	PUNCT
ftr-409	482	16	503	503	NUM
ftr-409	482	17	-	-	PUNCT
ftr-409	482	18	2nd	2nd	ADJ
ftr-409	482	19	tax	tax	NOUN
ftr-409	482	20	mgmt,(bna	mgmt,(bna	NOUN
ftr-409	482	21	)	)	PUNCT
ftr-409	482	22	at	at	ADP
ftr-409	482	23	a-25	a-25	PROPN
ftr-409	482	24	.	.	PROPN
ftr-409	482	25	77	77	NUM
ftr-409	482	26	.	.	PUNCT
ftr-409	483	1	irc	irc	PROPN
ftr-409	483	2	§	§	PROPN
ftr-409	483	3	63(c)(2	63(c)(2	NUM
ftr-409	483	4	)	)	PUNCT
ftr-409	483	5	.	.	PUNCT
ftr-409	484	1	an	an	DET
ftr-409	484	2	additional	additional	ADJ
ftr-409	484	3	standard	standard	ADJ
ftr-409	484	4	deduction	deduction	NOUN
ftr-409	484	5	in	in	ADP
ftr-409	484	6	the	the	DET
ftr-409	484	7	amount	amount	NOUN
ftr-409	484	8	of	of	ADP
ftr-409	484	9	$	$	SYM
ftr-409	484	10	1,000	1,000	NUM
ftr-409	484	11	for	for	ADP
ftr-409	484	12	2005	2005	NUM
ftr-409	484	13	(	(	PUNCT
ftr-409	484	14	$	$	SYM
ftr-409	484	15	1,250	1,250	NUM
ftr-409	484	16	for	for	ADP
ftr-409	484	17	an	an	DET
ftr-409	484	18	unmarried	unmarried	ADJ
ftr-409	484	19	taxpayer	taxpayer	NOUN
ftr-409	484	20	who	who	PRON
ftr-409	484	21	is	be	AUX
ftr-409	484	22	not	not	PART
ftr-409	484	23	a	a	DET
ftr-409	484	24	surviving	surviving	NOUN
ftr-409	484	25	spouse	spouse	NOUN
ftr-409	484	26	qualified	qualified	ADJ
ftr-409	484	27	to	to	PART
ftr-409	484	28	use	use	VERB
ftr-409	484	29	the	the	DET
ftr-409	484	30	rates	rate	NOUN
ftr-409	484	31	that	that	PRON
ftr-409	484	32	apply	apply	VERB
ftr-409	484	33	to	to	ADP
ftr-409	484	34	joint	joint	ADJ
ftr-409	484	35	return	return	NOUN
ftr-409	484	36	filers	filer	NOUN
ftr-409	484	37	)	)	PUNCT
ftr-409	484	38	is	be	AUX
ftr-409	484	39	available	available	ADJ
ftr-409	484	40	to	to	ADP
ftr-409	484	41	taxpayers	taxpayer	NOUN
ftr-409	484	42	based	base	VERB
ftr-409	484	43	on	on	ADP
ftr-409	484	44	advanced	advanced	ADJ
ftr-409	484	45	age	age	NOUN
ftr-409	484	46	or	or	CCONJ
ftr-409	484	47	blindness	blindness	NOUN
ftr-409	484	48	;	;	PUNCT
ftr-409	484	49	taxpayers	taxpayer	NOUN
ftr-409	484	50	qualifying	qualify	VERB
ftr-409	484	51	under	under	ADP
ftr-409	484	52	both	both	DET
ftr-409	484	53	categories	category	NOUN
ftr-409	484	54	are	be	AUX
ftr-409	484	55	entitled	entitle	VERB
ftr-409	484	56	to	to	ADP
ftr-409	484	57	two	two	NUM
ftr-409	484	58	additional	additional	ADJ
ftr-409	484	59	standard	standard	ADJ
ftr-409	484	60	deductions	deduction	NOUN
ftr-409	484	61	.	.	PUNCT
ftr-409	485	1	irc	irc	PROPN
ftr-409	485	2	§	§	PROPN
ftr-409	485	3	63(c)(3	63(c)(3	NUM
ftr-409	485	4	)	)	PUNCT
ftr-409	485	5	,	,	PUNCT
ftr-409	485	6	(	(	PUNCT
ftr-409	485	7	f	f	X
ftr-409	485	8	)	)	PUNCT
ftr-409	485	9	.	.	PUNCT
ftr-409	486	1	the	the	DET
ftr-409	486	2	amounts	amount	NOUN
ftr-409	486	3	adjusted	adjust	VERB
ftr-409	486	4	for	for	ADP
ftr-409	486	5	inflation	inflation	NOUN
ftr-409	486	6	for	for	ADP
ftr-409	486	7	2005	2005	NUM
ftr-409	486	8	are	be	AUX
ftr-409	486	9	set	set	VERB
ftr-409	486	10	forth	forth	ADV
ftr-409	486	11	in	in	ADP
ftr-409	486	12	rev	rev	PROPN
ftr-409	486	13	.	.	PROPN
ftr-409	486	14	proc	proc	PROPN
ftr-409	486	15	.	.	PUNCT
ftr-409	487	1	2004	2004	NUM
ftr-409	487	2	-	-	SYM
ftr-409	487	3	71	71	NUM
ftr-409	487	4	,	,	PUNCT
ftr-409	487	5	2004	2004	NUM
ftr-409	487	6	-	-	SYM
ftr-409	487	7	50	50	NUM
ftr-409	487	8	i.r.b	i.r.b	NOUN
ftr-409	487	9	.	.	PUNCT
ftr-409	488	1	970	970	NUM
ftr-409	488	2	.	.	X
ftr-409	489	1	78	78	NUM
ftr-409	489	2	.	.	PUNCT
ftr-409	490	1	maule	maule	PROPN
ftr-409	490	2	&	&	CCONJ
ftr-409	490	3	starczewski	starczewski	PROPN
ftr-409	490	4	,	,	PUNCT
ftr-409	490	5	supra	supra	ADJ
ftr-409	490	6	note	note	NOUN
ftr-409	490	7	76	76	NUM
ftr-409	490	8	,	,	PUNCT
ftr-409	490	9	at	at	ADP
ftr-409	490	10	a-25	a-25	PROPN
ftr-409	490	11	.	.	PROPN
ftr-409	490	12	79	79	NUM
ftr-409	490	13	.	.	PUNCT
ftr-409	491	1	irc	irc	PROPN
ftr-409	491	2	§	§	PROPN
ftr-409	491	3	63(b)(1	63(b)(1	NUM
ftr-409	491	4	)	)	PUNCT
ftr-409	491	5	.	.	PUNCT
ftr-409	492	1	80	80	NUM
ftr-409	492	2	.	.	PUNCT
ftr-409	492	3	unif	unif	PROPN
ftr-409	492	4	.	.	PUNCT
ftr-409	493	1	trust	trust	NOUN
ftr-409	493	2	code	code	PROPN
ftr-409	493	3	§	§	PROPN
ftr-409	493	4	810	810	NUM
ftr-409	493	5	,	,	PUNCT
ftr-409	493	6	7c	7c	NUM
ftr-409	493	7	u.l.a	u.l.a	NOUN
ftr-409	493	8	.	.	PUNCT
ftr-409	494	1	300	300	NUM
ftr-409	494	2	(	(	PUNCT
ftr-409	494	3	west	west	NOUN
ftr-409	494	4	supp	supp	PROPN
ftr-409	494	5	.	.	PUNCT
ftr-409	494	6	2005	2005	NUM
ftr-409	494	7	)	)	PUNCT
ftr-409	494	8	.	.	PUNCT
ftr-409	495	1	2006	2006	NUM
ftr-409	495	2	]	]	PUNCT
ftr-409	495	3	taxing	tax	VERB
ftr-409	495	4	middle	middle	ADJ
ftr-409	495	5	class	class	NOUN
ftr-409	495	6	trust(s	trust(s	PROPN
ftr-409	495	7	)	)	PUNCT
ftr-409	495	8	525	525	NUM
ftr-409	495	9	between	between	ADP
ftr-409	495	10	trust	trust	NOUN
ftr-409	495	11	beneficiaries	beneficiary	NOUN
ftr-409	495	12	and	and	CCONJ
ftr-409	495	13	other	other	ADJ
ftr-409	495	14	individuals	individual	NOUN
ftr-409	495	15	by	by	ADP
ftr-409	495	16	allowing	allow	VERB
ftr-409	495	17	the	the	DET
ftr-409	495	18	economic	economic	ADJ
ftr-409	495	19	benefit	benefit	NOUN
ftr-409	495	20	of	of	ADP
ftr-409	495	21	the	the	DET
ftr-409	495	22	standard	standard	ADJ
ftr-409	495	23	deduction	deduction	NOUN
ftr-409	495	24	to	to	ADP
ftr-409	495	25	both	both	PRON
ftr-409	495	26	in	in	ADP
ftr-409	495	27	equal	equal	ADJ
ftr-409	495	28	amounts.81	amounts.81	NOUN
ftr-409	495	29	the	the	DET
ftr-409	495	30	availability	availability	NOUN
ftr-409	495	31	of	of	ADP
ftr-409	495	32	the	the	DET
ftr-409	495	33	standard	standard	ADJ
ftr-409	495	34	deduction	deduction	NOUN
ftr-409	495	35	to	to	ADP
ftr-409	495	36	individuals	individual	NOUN
ftr-409	495	37	requires	require	VERB
ftr-409	495	38	them	they	PRON
ftr-409	495	39	to	to	PART
ftr-409	495	40	compute	compute	VERB
ftr-409	495	41	adjusted	adjust	VERB
ftr-409	495	42	gross	gross	ADJ
ftr-409	495	43	income	income	NOUN
ftr-409	495	44	(	(	PUNCT
ftr-409	495	45	“	"	PUNCT
ftr-409	495	46	agi	agi	NOUN
ftr-409	495	47	”	"	PUNCT
ftr-409	495	48	)	)	PUNCT
ftr-409	495	49	.	.	PUNCT
ftr-409	496	1	agi	agi	PROPN
ftr-409	496	2	is	be	AUX
ftr-409	496	3	a	a	DET
ftr-409	496	4	benchmark	benchmark	NOUN
ftr-409	496	5	that	that	PRON
ftr-409	496	6	separates82	separates82	NOUN
ftr-409	496	7	deductions	deduction	NOUN
ftr-409	496	8	into	into	ADP
ftr-409	496	9	two	two	NUM
ftr-409	496	10	categories	category	NOUN
ftr-409	496	11	:	:	PUNCT
ftr-409	496	12	the	the	DET
ftr-409	496	13	“	"	PUNCT
ftr-409	496	14	above	above	ADP
ftr-409	496	15	the	the	DET
ftr-409	496	16	line	line	NOUN
ftr-409	496	17	deductions	deduction	NOUN
ftr-409	496	18	”	"	PUNCT
ftr-409	496	19	that	that	PRON
ftr-409	496	20	are	be	AUX
ftr-409	496	21	available	available	ADJ
ftr-409	496	22	to	to	ADP
ftr-409	496	23	all	all	DET
ftr-409	496	24	individual	individual	NOUN
ftr-409	496	25	,	,	PUNCT
ftr-409	496	26	and	and	CCONJ
ftr-409	496	27	the	the	DET
ftr-409	496	28	itemized	itemize	VERB
ftr-409	496	29	(	(	PUNCT
ftr-409	496	30	or	or	CCONJ
ftr-409	496	31	“	"	PUNCT
ftr-409	496	32	below	below	ADP
ftr-409	496	33	the	the	DET
ftr-409	496	34	line	line	NOUN
ftr-409	496	35	”	"	PUNCT
ftr-409	496	36	)	)	PUNCT
ftr-409	496	37	deductions	deduction	NOUN
ftr-409	496	38	that	that	PRON
ftr-409	496	39	are	be	AUX
ftr-409	496	40	unavailable	unavailable	ADJ
ftr-409	496	41	to	to	ADP
ftr-409	496	42	individuals	individual	NOUN
ftr-409	496	43	who	who	PRON
ftr-409	496	44	claim	claim	VERB
ftr-409	496	45	the	the	DET
ftr-409	496	46	standard	standard	ADJ
ftr-409	496	47	deduction	deduction	NOUN
ftr-409	496	48	.	.	PUNCT
ftr-409	497	1	computation	computation	NOUN
ftr-409	497	2	of	of	ADP
ftr-409	497	3	agi	agi	NOUN
ftr-409	497	4	clarifies	clarifie	NOUN
ftr-409	497	5	whether	whether	SCONJ
ftr-409	497	6	the	the	DET
ftr-409	497	7	standard	standard	ADJ
ftr-409	497	8	deduction	deduction	NOUN
ftr-409	497	9	or	or	CCONJ
ftr-409	497	10	the	the	DET
ftr-409	497	11	itemized	itemize	VERB
ftr-409	497	12	deductions	deduction	NOUN
ftr-409	497	13	provide	provide	VERB
ftr-409	497	14	a	a	DET
ftr-409	497	15	greater	great	ADJ
ftr-409	497	16	tax	tax	NOUN
ftr-409	497	17	benefit	benefit	NOUN
ftr-409	497	18	.	.	PUNCT
ftr-409	498	1	thus	thus	ADV
ftr-409	498	2	,	,	PUNCT
ftr-409	498	3	the	the	DET
ftr-409	498	4	formula	formula	NOUN
ftr-409	498	5	for	for	ADP
ftr-409	498	6	computing	compute	VERB
ftr-409	498	7	taxable	taxable	ADJ
ftr-409	498	8	income83	income83	NOUN
ftr-409	498	9	of	of	ADP
ftr-409	498	10	an	an	DET
ftr-409	498	11	individual	individual	NOUN
ftr-409	498	12	is	be	AUX
ftr-409	498	13	:	:	PUNCT
ftr-409	498	14	gross	gross	ADJ
ftr-409	498	15	income	income	NOUN
ftr-409	498	16	(	(	PUNCT
ftr-409	498	17	above	above	ADP
ftr-409	498	18	the	the	DET
ftr-409	498	19	line	line	NOUN
ftr-409	498	20	deductions	deduction	NOUN
ftr-409	498	21	)	)	PUNCT
ftr-409	498	22	adjusted	adjust	VERB
ftr-409	498	23	gross	gross	ADJ
ftr-409	498	24	income	income	NOUN
ftr-409	498	25	(	(	PUNCT
ftr-409	498	26	below	below	ADP
ftr-409	498	27	the	the	DET
ftr-409	498	28	line	line	NOUN
ftr-409	498	29	deductions	deduction	NOUN
ftr-409	498	30	or	or	CCONJ
ftr-409	498	31	standard	standard	ADJ
ftr-409	498	32	deduction	deduction	NOUN
ftr-409	498	33	)	)	PUNCT
ftr-409	498	34	taxable	taxable	ADJ
ftr-409	498	35	income84	income84	NOUN
ftr-409	498	36	for	for	ADP
ftr-409	498	37	trusts	trust	NOUN
ftr-409	498	38	,	,	PUNCT
ftr-409	498	39	which	which	PRON
ftr-409	498	40	are	be	AUX
ftr-409	498	41	not	not	PART
ftr-409	498	42	entitled	entitle	VERB
ftr-409	498	43	to	to	PART
ftr-409	498	44	elect	elect	VERB
ftr-409	498	45	the	the	DET
ftr-409	498	46	standard	standard	ADJ
ftr-409	498	47	deduction	deduction	NOUN
ftr-409	498	48	,	,	PUNCT
ftr-409	498	49	computation	computation	NOUN
ftr-409	498	50	of	of	ADP
ftr-409	498	51	agi	agi	NOUN
ftr-409	498	52	had	have	VERB
ftr-409	498	53	no	no	DET
ftr-409	498	54	relevance	relevance	NOUN
ftr-409	498	55	until	until	ADP
ftr-409	498	56	section	section	NOUN
ftr-409	498	57	67(e	67(e	PROPN
ftr-409	498	58	)	)	PUNCT
ftr-409	498	59	was	be	AUX
ftr-409	498	60	enacted	enact	VERB
ftr-409	498	61	.	.	PUNCT
ftr-409	499	1	before	before	ADP
ftr-409	499	2	81	81	NUM
ftr-409	499	3	.	.	PUNCT
ftr-409	500	1	see	see	VERB
ftr-409	500	2	ferguson	ferguson	PROPN
ftr-409	500	3	,	,	PUNCT
ftr-409	500	4	supra	supra	PROPN
ftr-409	500	5	note	note	NOUN
ftr-409	500	6	40	40	NUM
ftr-409	500	7	,	,	PUNCT
ftr-409	500	8	at	at	ADP
ftr-409	500	9	§	§	PROPN
ftr-409	500	10	5.02[c	5.02[c	PROPN
ftr-409	500	11	]	]	X
ftr-409	500	12	(	(	PUNCT
ftr-409	500	13	allowing	allow	VERB
ftr-409	500	14	trusts	trust	VERB
ftr-409	500	15	a	a	DET
ftr-409	500	16	standard	standard	ADJ
ftr-409	500	17	deduction	deduction	NOUN
ftr-409	500	18	would	would	AUX
ftr-409	500	19	unfairly	unfairly	ADV
ftr-409	500	20	duplicate	duplicate	VERB
ftr-409	500	21	the	the	DET
ftr-409	500	22	benefit	benefit	NOUN
ftr-409	500	23	of	of	ADP
ftr-409	500	24	the	the	DET
ftr-409	500	25	standard	standard	ADJ
ftr-409	500	26	deduction	deduction	NOUN
ftr-409	500	27	for	for	ADP
ftr-409	500	28	trust	trust	NOUN
ftr-409	500	29	beneficiaries	beneficiary	NOUN
ftr-409	500	30	)	)	PUNCT
ftr-409	500	31	.	.	PUNCT
ftr-409	501	1	82	82	NUM
ftr-409	501	2	.	.	PUNCT
ftr-409	502	1	adjusted	adjust	VERB
ftr-409	502	2	gross	gross	ADJ
ftr-409	502	3	income	income	NOUN
ftr-409	502	4	is	be	AUX
ftr-409	502	5	equal	equal	ADJ
ftr-409	502	6	to	to	ADP
ftr-409	502	7	gross	gross	ADJ
ftr-409	502	8	income	income	NOUN
ftr-409	502	9	less	less	ADV
ftr-409	502	10	“	"	PUNCT
ftr-409	502	11	above	above	ADP
ftr-409	502	12	the	the	DET
ftr-409	502	13	line	line	NOUN
ftr-409	502	14	”	"	PUNCT
ftr-409	502	15	deductions	deduction	NOUN
ftr-409	502	16	,	,	PUNCT
ftr-409	502	17	which	which	PRON
ftr-409	502	18	are	be	AUX
ftr-409	502	19	allowable	allowable	ADJ
ftr-409	502	20	regardless	regardless	ADV
ftr-409	502	21	of	of	ADP
ftr-409	502	22	whether	whether	SCONJ
ftr-409	502	23	the	the	DET
ftr-409	502	24	taxpayer	taxpayer	NOUN
ftr-409	502	25	itemizes	itemize	VERB
ftr-409	502	26	or	or	CCONJ
ftr-409	502	27	claims	claim	VERB
ftr-409	502	28	the	the	DET
ftr-409	502	29	standard	standard	ADJ
ftr-409	502	30	deduction	deduction	NOUN
ftr-409	502	31	.	.	PUNCT
ftr-409	503	1	these	these	DET
ftr-409	503	2	preferred	preferred	ADJ
ftr-409	503	3	deductions	deduction	NOUN
ftr-409	503	4	include	include	VERB
ftr-409	503	5	:	:	PUNCT
ftr-409	503	6	trade	trade	NOUN
ftr-409	503	7	and	and	CCONJ
ftr-409	503	8	business	business	NOUN
ftr-409	503	9	deductions	deduction	NOUN
ftr-409	503	10	,	,	PUNCT
ftr-409	503	11	certain	certain	ADJ
ftr-409	503	12	trade	trade	NOUN
ftr-409	503	13	and	and	CCONJ
ftr-409	503	14	business	business	NOUN
ftr-409	503	15	deductions	deduction	NOUN
ftr-409	503	16	of	of	ADP
ftr-409	503	17	employees	employee	NOUN
ftr-409	503	18	,	,	PUNCT
ftr-409	503	19	losses	loss	NOUN
ftr-409	503	20	from	from	ADP
ftr-409	503	21	the	the	DET
ftr-409	503	22	sale	sale	NOUN
ftr-409	503	23	or	or	CCONJ
ftr-409	503	24	exchange	exchange	NOUN
ftr-409	503	25	of	of	ADP
ftr-409	503	26	property	property	NOUN
ftr-409	503	27	,	,	PUNCT
ftr-409	503	28	deductions	deduction	NOUN
ftr-409	503	29	attributable	attributable	ADJ
ftr-409	503	30	to	to	ADP
ftr-409	503	31	rents	rent	NOUN
ftr-409	503	32	and	and	CCONJ
ftr-409	503	33	royalties	royalty	NOUN
ftr-409	503	34	,	,	PUNCT
ftr-409	503	35	alimony	alimony	NOUN
ftr-409	503	36	,	,	PUNCT
ftr-409	503	37	retirement	retirement	NOUN
ftr-409	503	38	contributions	contribution	NOUN
ftr-409	503	39	by	by	ADP
ftr-409	503	40	self	self	NOUN
ftr-409	503	41	-	-	PUNCT
ftr-409	503	42	employed	employ	VERB
ftr-409	503	43	individuals	individual	NOUN
ftr-409	503	44	,	,	PUNCT
ftr-409	503	45	moving	move	VERB
ftr-409	503	46	expenses	expense	NOUN
ftr-409	503	47	,	,	PUNCT
ftr-409	503	48	and	and	CCONJ
ftr-409	503	49	a	a	DET
ftr-409	503	50	handful	handful	NOUN
ftr-409	503	51	of	of	ADP
ftr-409	503	52	other	other	ADJ
ftr-409	503	53	deductions	deduction	NOUN
ftr-409	503	54	.	.	PUNCT
ftr-409	504	1	irc	irc	PROPN
ftr-409	504	2	§	§	PROPN
ftr-409	504	3	62(a	62(a	PROPN
ftr-409	504	4	)	)	PUNCT
ftr-409	504	5	.	.	PUNCT
ftr-409	505	1	83	83	NUM
ftr-409	505	2	.	.	PUNCT
ftr-409	506	1	in	in	ADP
ftr-409	506	2	addition	addition	NOUN
ftr-409	506	3	to	to	ADP
ftr-409	506	4	facilitating	facilitate	VERB
ftr-409	506	5	the	the	DET
ftr-409	506	6	decision	decision	NOUN
ftr-409	506	7	whether	whether	SCONJ
ftr-409	506	8	to	to	PART
ftr-409	506	9	claim	claim	VERB
ftr-409	506	10	the	the	DET
ftr-409	506	11	standard	standard	ADJ
ftr-409	506	12	deduction	deduction	NOUN
ftr-409	506	13	,	,	PUNCT
ftr-409	506	14	agi	agi	PROPN
ftr-409	506	15	serves	serve	VERB
ftr-409	506	16	as	as	ADP
ftr-409	506	17	a	a	DET
ftr-409	506	18	threshold	threshold	NOUN
ftr-409	506	19	for	for	ADP
ftr-409	506	20	determining	determine	VERB
ftr-409	506	21	the	the	DET
ftr-409	506	22	availability	availability	NOUN
ftr-409	506	23	of	of	ADP
ftr-409	506	24	a	a	DET
ftr-409	506	25	few	few	ADJ
ftr-409	506	26	of	of	ADP
ftr-409	506	27	the	the	DET
ftr-409	506	28	itemized	itemize	VERB
ftr-409	506	29	deductions	deduction	NOUN
ftr-409	506	30	.	.	PUNCT
ftr-409	507	1	see	see	VERB
ftr-409	507	2	,	,	PUNCT
ftr-409	507	3	irc	irc	ADV
ftr-409	507	4	§	§	PROPN
ftr-409	507	5	§	§	PROPN
ftr-409	507	6	170	170	NUM
ftr-409	507	7	,	,	PUNCT
ftr-409	507	8	213	213	NUM
ftr-409	507	9	(	(	PUNCT
ftr-409	507	10	itemized	itemize	VERB
ftr-409	507	11	deductions	deduction	NOUN
ftr-409	507	12	for	for	ADP
ftr-409	507	13	charitable	charitable	ADJ
ftr-409	507	14	contributions	contribution	NOUN
ftr-409	507	15	and	and	CCONJ
ftr-409	507	16	medical	medical	ADJ
ftr-409	507	17	expenses	expense	NOUN
ftr-409	507	18	)	)	PUNCT
ftr-409	507	19	.	.	PUNCT
ftr-409	508	1	84	84	NUM
ftr-409	508	2	.	.	PUNCT
ftr-409	509	1	irc	irc	PROPN
ftr-409	509	2	§	§	PROPN
ftr-409	509	3	63	63	NUM
ftr-409	509	4	.	.	PUNCT
ftr-409	509	5	526	526	NUM
ftr-409	509	6	florida	florida	PROPN
ftr-409	509	7	tax	tax	NOUN
ftr-409	509	8	review	review	NOUN
ftr-409	509	9	[	[	X
ftr-409	509	10	vol.7:8	vol.7:8	NOUN
ftr-409	509	11	that	that	DET
ftr-409	509	12	time	time	NOUN
ftr-409	509	13	,	,	PUNCT
ftr-409	509	14	the	the	DET
ftr-409	509	15	formula	formula	NOUN
ftr-409	509	16	for	for	ADP
ftr-409	509	17	computing	compute	VERB
ftr-409	509	18	the	the	DET
ftr-409	509	19	income	income	NOUN
ftr-409	509	20	of	of	ADP
ftr-409	509	21	a	a	DET
ftr-409	509	22	trust	trust	NOUN
ftr-409	509	23	that	that	PRON
ftr-409	509	24	would	would	AUX
ftr-409	509	25	be	be	AUX
ftr-409	509	26	allocated	allocate	VERB
ftr-409	509	27	between	between	ADP
ftr-409	509	28	the	the	DET
ftr-409	509	29	trust	trust	NOUN
ftr-409	509	30	entity	entity	NOUN
ftr-409	509	31	and	and	CCONJ
ftr-409	509	32	its	its	PRON
ftr-409	509	33	beneficiaries	beneficiary	NOUN
ftr-409	509	34	was:85	was:85	VERB
ftr-409	509	35	gross	gross	ADJ
ftr-409	509	36	income	income	NOUN
ftr-409	509	37	(	(	PUNCT
ftr-409	509	38	deductions	deduction	NOUN
ftr-409	509	39	for	for	ADP
ftr-409	509	40	documented	document	VERB
ftr-409	509	41	expenditures	expenditure	NOUN
ftr-409	509	42	)	)	PUNCT
ftr-409	509	43	(	(	PUNCT
ftr-409	509	44	personal	personal	ADJ
ftr-409	509	45	exemption	exemption	NOUN
ftr-409	509	46	)	)	PUNCT
ftr-409	509	47	tentative	tentative	ADJ
ftr-409	509	48	taxable	taxable	ADJ
ftr-409	509	49	income86	income86	NOUN
ftr-409	509	50	iii	iii	NOUN
ftr-409	509	51	.	.	PUNCT
ftr-409	510	1	how	how	SCONJ
ftr-409	510	2	the	the	DET
ftr-409	510	3	middle	middle	ADJ
ftr-409	510	4	class	class	NOUN
ftr-409	510	5	slipped	slip	VERB
ftr-409	510	6	through	through	ADP
ftr-409	510	7	the	the	DET
ftr-409	510	8	cracks	crack	NOUN
ftr-409	510	9	in	in	ADP
ftr-409	510	10	the	the	DET
ftr-409	510	11	two	two	NUM
ftr-409	510	12	percent	percent	NOUN
ftr-409	510	13	floor	floor	NOUN
ftr-409	510	14	the	the	DET
ftr-409	510	15	concept	concept	NOUN
ftr-409	510	16	of	of	ADP
ftr-409	510	17	agi	agi	NOUN
ftr-409	510	18	became	become	VERB
ftr-409	510	19	relevant	relevant	ADJ
ftr-409	510	20	to	to	ADP
ftr-409	510	21	trusts	trust	NOUN
ftr-409	510	22	when	when	SCONJ
ftr-409	510	23	the	the	DET
ftr-409	510	24	most	most	ADV
ftr-409	510	25	recent	recent	ADJ
ftr-409	510	26	overhaul	overhaul	NOUN
ftr-409	510	27	of	of	ADP
ftr-409	510	28	the	the	DET
ftr-409	510	29	code	code	NOUN
ftr-409	510	30	,	,	PUNCT
ftr-409	510	31	the	the	DET
ftr-409	510	32	tax	tax	NOUN
ftr-409	510	33	reform	reform	PROPN
ftr-409	510	34	act	act	NOUN
ftr-409	510	35	of	of	ADP
ftr-409	510	36	1986	1986	NUM
ftr-409	510	37	(	(	PUNCT
ftr-409	510	38	“	"	PUNCT
ftr-409	510	39	tra	tra	X
ftr-409	510	40	1986	1986	NUM
ftr-409	510	41	”	"	PUNCT
ftr-409	510	42	)	)	PUNCT
ftr-409	510	43	,	,	PUNCT
ftr-409	510	44	introduced87	introduced87	VERB
ftr-409	510	45	sweeping	sweeping	ADJ
ftr-409	510	46	changes	change	NOUN
ftr-409	510	47	in	in	ADP
ftr-409	510	48	most	most	ADJ
ftr-409	510	49	areas	area	NOUN
ftr-409	510	50	of	of	ADP
ftr-409	510	51	income	income	NOUN
ftr-409	510	52	taxation	taxation	NOUN
ftr-409	510	53	.	.	PUNCT
ftr-409	511	1	this	this	DET
ftr-409	511	2	overhaul	overhaul	NOUN
ftr-409	511	3	left	leave	VERB
ftr-409	511	4	subchapter	subchapter	PROPN
ftr-409	511	5	j	j	PROPN
ftr-409	511	6	’s	’s	PART
ftr-409	511	7	basic	basic	ADJ
ftr-409	511	8	framework	framework	NOUN
ftr-409	511	9	for	for	ADP
ftr-409	511	10	computing	compute	VERB
ftr-409	511	11	taxable	taxable	ADJ
ftr-409	511	12	income	income	NOUN
ftr-409	511	13	of	of	ADP
ftr-409	511	14	trusts	trust	NOUN
ftr-409	511	15	and	and	CCONJ
ftr-409	511	16	their	their	PRON
ftr-409	511	17	beneficiaries	beneficiary	NOUN
ftr-409	511	18	intact	intact	ADJ
ftr-409	511	19	,	,	PUNCT
ftr-409	511	20	but	but	CCONJ
ftr-409	511	21	alterations	alteration	NOUN
ftr-409	511	22	to	to	ADP
ftr-409	511	23	the	the	DET
ftr-409	511	24	basic	basic	ADJ
ftr-409	511	25	formula	formula	NOUN
ftr-409	511	26	for	for	ADP
ftr-409	511	27	computing88	computing88	ADJ
ftr-409	511	28	taxable	taxable	ADJ
ftr-409	511	29	income	income	NOUN
ftr-409	511	30	of	of	ADP
ftr-409	511	31	individuals	individual	NOUN
ftr-409	511	32	raised	raise	VERB
ftr-409	511	33	the	the	DET
ftr-409	511	34	question	question	NOUN
ftr-409	511	35	of	of	ADP
ftr-409	511	36	how	how	SCONJ
ftr-409	511	37	to	to	PART
ftr-409	511	38	maintain	maintain	VERB
ftr-409	511	39	the	the	DET
ftr-409	511	40	preexisting	preexist	VERB
ftr-409	511	41	horizontal	horizontal	ADJ
ftr-409	511	42	equity	equity	NOUN
ftr-409	511	43	between	between	ADP
ftr-409	511	44	trust	trust	NOUN
ftr-409	511	45	beneficiaries	beneficiary	NOUN
ftr-409	511	46	and	and	CCONJ
ftr-409	511	47	other	other	ADJ
ftr-409	511	48	individuals	individual	NOUN
ftr-409	511	49	.	.	PUNCT
ftr-409	512	1	a.	a.	NOUN
ftr-409	513	1	the	the	DET
ftr-409	513	2	two	two	NUM
ftr-409	513	3	percent	percent	NOUN
ftr-409	513	4	floor	floor	NOUN
ftr-409	513	5	on	on	ADP
ftr-409	513	6	miscellaneous	miscellaneous	ADJ
ftr-409	513	7	itemized	itemize	VERB
ftr-409	513	8	deductions	deduction	NOUN
ftr-409	513	9	the	the	DET
ftr-409	513	10	change	change	NOUN
ftr-409	513	11	in	in	ADP
ftr-409	513	12	the	the	DET
ftr-409	513	13	formula	formula	NOUN
ftr-409	513	14	for	for	ADP
ftr-409	513	15	computing	compute	VERB
ftr-409	513	16	taxable	taxable	ADJ
ftr-409	513	17	income	income	NOUN
ftr-409	513	18	of	of	ADP
ftr-409	513	19	individuals	individual	NOUN
ftr-409	513	20	added	add	VERB
ftr-409	513	21	a	a	DET
ftr-409	513	22	limitation	limitation	NOUN
ftr-409	513	23	on	on	ADP
ftr-409	513	24	the	the	DET
ftr-409	513	25	amount	amount	NOUN
ftr-409	513	26	of	of	ADP
ftr-409	513	27	itemized	itemize	VERB
ftr-409	513	28	deductions	deduction	NOUN
ftr-409	513	29	that	that	PRON
ftr-409	513	30	individuals	individual	NOUN
ftr-409	513	31	could	could	AUX
ftr-409	513	32	claim	claim	VERB
ftr-409	513	33	.	.	PUNCT
ftr-409	514	1	this	this	DET
ftr-409	514	2	provision	provision	NOUN
ftr-409	514	3	,	,	PUNCT
ftr-409	514	4	codified	codify	VERB
ftr-409	514	5	in	in	ADP
ftr-409	514	6	section	section	NOUN
ftr-409	514	7	67	67	NUM
ftr-409	514	8	of	of	ADP
ftr-409	514	9	the	the	DET
ftr-409	514	10	code	code	NOUN
ftr-409	514	11	and	and	CCONJ
ftr-409	514	12	known	know	VERB
ftr-409	514	13	as	as	ADP
ftr-409	514	14	the	the	DET
ftr-409	514	15	2	2	NUM
ftr-409	514	16	%	%	NOUN
ftr-409	514	17	floor	floor	NOUN
ftr-409	514	18	,	,	PUNCT
ftr-409	514	19	disallowed	disallow	VERB
ftr-409	514	20	deductions	deduction	NOUN
ftr-409	514	21	for	for	ADP
ftr-409	514	22	a	a	DET
ftr-409	514	23	portion	portion	NOUN
ftr-409	514	24	of	of	ADP
ftr-409	514	25	a	a	DET
ftr-409	514	26	taxpayer	taxpayer	NOUN
ftr-409	514	27	’s	’s	PART
ftr-409	514	28	expenditures	expenditure	NOUN
ftr-409	514	29	that	that	PRON
ftr-409	514	30	otherwise	otherwise	ADV
ftr-409	514	31	would	would	AUX
ftr-409	514	32	have	have	AUX
ftr-409	514	33	qualified	qualify	VERB
ftr-409	514	34	under	under	ADP
ftr-409	514	35	specific	specific	ADJ
ftr-409	514	36	deduction	deduction	NOUN
ftr-409	514	37	provisions	provision	NOUN
ftr-409	514	38	of	of	ADP
ftr-409	514	39	the	the	DET
ftr-409	514	40	code	code	NOUN
ftr-409	514	41	in	in	ADP
ftr-409	514	42	an	an	DET
ftr-409	514	43	amount	amount	NOUN
ftr-409	514	44	equal	equal	ADJ
ftr-409	514	45	to	to	ADP
ftr-409	514	46	2	2	NUM
ftr-409	514	47	%	%	NOUN
ftr-409	514	48	of	of	ADP
ftr-409	514	49	the	the	DET
ftr-409	514	50	taxpayer	taxpayer	NOUN
ftr-409	514	51	’s	’s	PART
ftr-409	514	52	adjusted	adjust	VERB
ftr-409	514	53	gross	gross	ADJ
ftr-409	514	54	income	income	NOUN
ftr-409	514	55	(	(	PUNCT
ftr-409	514	56	agi).89	agi).89	NOUN
ftr-409	514	57	section	section	NOUN
ftr-409	514	58	67	67	NUM
ftr-409	514	59	had	have	VERB
ftr-409	514	60	no	no	DET
ftr-409	514	61	bearing	bearing	NOUN
ftr-409	514	62	on	on	ADP
ftr-409	514	63	the	the	DET
ftr-409	514	64	standard	standard	ADJ
ftr-409	514	65	deduction	deduction	NOUN
ftr-409	514	66	,	,	PUNCT
ftr-409	514	67	which	which	PRON
ftr-409	514	68	is	be	AUX
ftr-409	514	69	available	available	ADJ
ftr-409	514	70	to	to	ADP
ftr-409	514	71	those	those	DET
ftr-409	514	72	85	85	NUM
ftr-409	514	73	.	.	PUNCT
ftr-409	515	1	irc	irc	PROPN
ftr-409	515	2	§	§	PROPN
ftr-409	515	3	641(b	641(b	PROPN
ftr-409	515	4	)	)	PUNCT
ftr-409	515	5	.	.	PUNCT
ftr-409	516	1	86	86	NUM
ftr-409	516	2	.	.	PUNCT
ftr-409	517	1	the	the	DET
ftr-409	517	2	final	final	ADJ
ftr-409	517	3	step	step	NOUN
ftr-409	517	4	in	in	ADP
ftr-409	517	5	the	the	DET
ftr-409	517	6	computation	computation	NOUN
ftr-409	517	7	would	would	AUX
ftr-409	517	8	be	be	AUX
ftr-409	517	9	the	the	DET
ftr-409	517	10	deduction	deduction	NOUN
ftr-409	517	11	for	for	ADP
ftr-409	517	12	distributions	distribution	NOUN
ftr-409	517	13	to	to	ADP
ftr-409	517	14	beneficiaries	beneficiary	NOUN
ftr-409	517	15	.	.	PUNCT
ftr-409	518	1	this	this	DET
ftr-409	518	2	deduction	deduction	NOUN
ftr-409	518	3	would	would	AUX
ftr-409	518	4	allocate	allocate	VERB
ftr-409	518	5	the	the	DET
ftr-409	518	6	taxable	taxable	ADJ
ftr-409	518	7	income	income	NOUN
ftr-409	518	8	of	of	ADP
ftr-409	518	9	the	the	DET
ftr-409	518	10	trust	trust	NOUN
ftr-409	518	11	between	between	ADP
ftr-409	518	12	the	the	DET
ftr-409	518	13	beneficiaries	beneficiary	NOUN
ftr-409	518	14	,	,	PUNCT
ftr-409	518	15	who	who	PRON
ftr-409	518	16	would	would	AUX
ftr-409	518	17	be	be	AUX
ftr-409	518	18	taxed	tax	VERB
ftr-409	518	19	to	to	ADP
ftr-409	518	20	the	the	DET
ftr-409	518	21	extent	extent	NOUN
ftr-409	518	22	of	of	ADP
ftr-409	518	23	distributions	distribution	NOUN
ftr-409	518	24	received	receive	VERB
ftr-409	518	25	,	,	PUNCT
ftr-409	518	26	and	and	CCONJ
ftr-409	518	27	the	the	DET
ftr-409	518	28	trust	trust	NOUN
ftr-409	518	29	,	,	PUNCT
ftr-409	518	30	which	which	PRON
ftr-409	518	31	would	would	AUX
ftr-409	518	32	be	be	AUX
ftr-409	518	33	taxed	tax	VERB
ftr-409	518	34	on	on	ADP
ftr-409	518	35	the	the	DET
ftr-409	518	36	income	income	NOUN
ftr-409	518	37	it	it	PRON
ftr-409	518	38	retained	retain	VERB
ftr-409	518	39	.	.	PUNCT
ftr-409	519	1	see	see	VERB
ftr-409	519	2	supra	supra	PROPN
ftr-409	519	3	notes	note	VERB
ftr-409	519	4	49	49	NUM
ftr-409	519	5	-	-	SYM
ftr-409	519	6	63	63	NUM
ftr-409	519	7	and	and	CCONJ
ftr-409	519	8	accompanying	accompany	VERB
ftr-409	519	9	text	text	NOUN
ftr-409	519	10	.	.	PUNCT
ftr-409	520	1	87	87	NUM
ftr-409	520	2	.	.	PUNCT
ftr-409	521	1	the	the	DET
ftr-409	521	2	tax	tax	NOUN
ftr-409	521	3	reform	reform	PROPN
ftr-409	521	4	act	act	NOUN
ftr-409	521	5	of	of	ADP
ftr-409	521	6	1986	1986	NUM
ftr-409	521	7	,	,	PUNCT
ftr-409	521	8	p.l	p.l	PROPN
ftr-409	521	9	.	.	PROPN
ftr-409	521	10	99	99	NUM
ftr-409	521	11	-	-	SYM
ftr-409	521	12	514	514	NUM
ftr-409	521	13	,	,	PUNCT
ftr-409	521	14	§	§	PROPN
ftr-409	521	15	132(a	132(a	PROPN
ftr-409	521	16	)	)	PUNCT
ftr-409	521	17	,	,	PUNCT
ftr-409	521	18	100	100	NUM
ftr-409	521	19	stat	stat	NOUN
ftr-409	521	20	.	.	PUNCT
ftr-409	522	1	2085	2085	NUM
ftr-409	522	2	,	,	PUNCT
ftr-409	522	3	211316	211316	NUM
ftr-409	522	4	.	.	PUNCT
ftr-409	523	1	88	88	NUM
ftr-409	523	2	.	.	PUNCT
ftr-409	524	1	see	see	VERB
ftr-409	524	2	jonathan	jonathan	PROPN
ftr-409	524	3	g.	g.	PROPN
ftr-409	524	4	blattmachr	blattmachr	PROPN
ftr-409	524	5	&	&	CCONJ
ftr-409	524	6	arthur	arthur	PROPN
ftr-409	524	7	m.	m.	PROPN
ftr-409	524	8	michaelson	michaelson	PROPN
ftr-409	524	9	,	,	PUNCT
ftr-409	524	10	income	income	NOUN
ftr-409	524	11	taxation	taxation	NOUN
ftr-409	524	12	of	of	ADP
ftr-409	524	13	estates	estate	NOUN
ftr-409	524	14	and	and	CCONJ
ftr-409	524	15	trusts	trust	VERB
ftr-409	524	16	2.1	2.1	NUM
ftr-409	524	17	,	,	PUNCT
ftr-409	524	18	at	at	ADP
ftr-409	524	19	2.2	2.2	NUM
ftr-409	524	20	n.2	n.2	NOUN
ftr-409	524	21	.	.	PUNCT
ftr-409	525	1	(	(	PUNCT
ftr-409	525	2	14th	14th	NUM
ftr-409	525	3	ed	ed	NOUN
ftr-409	525	4	.	.	PROPN
ftr-409	525	5	2003	2003	NUM
ftr-409	525	6	)	)	PUNCT
ftr-409	525	7	.	.	PUNCT
ftr-409	526	1	89	89	NUM
ftr-409	526	2	.	.	PUNCT
ftr-409	527	1	see	see	VERB
ftr-409	527	2	supra	supra	PROPN
ftr-409	527	3	note	note	PROPN
ftr-409	527	4	84	84	NUM
ftr-409	527	5	.	.	PUNCT
ftr-409	528	1	2006	2006	NUM
ftr-409	528	2	]	]	PUNCT
ftr-409	528	3	taxing	tax	VERB
ftr-409	528	4	middle	middle	ADJ
ftr-409	528	5	class	class	NOUN
ftr-409	528	6	trust(s	trust(s	PROPN
ftr-409	528	7	)	)	PUNCT
ftr-409	528	8	527	527	NUM
ftr-409	528	9	individual	individual	ADJ
ftr-409	528	10	taxpayers	taxpayer	NOUN
ftr-409	528	11	who	who	PRON
ftr-409	528	12	choose	choose	VERB
ftr-409	528	13	not	not	PART
ftr-409	528	14	to	to	PART
ftr-409	528	15	itemize	itemize	VERB
ftr-409	528	16	deductions	deduction	NOUN
ftr-409	528	17	,	,	PUNCT
ftr-409	528	18	nor	nor	CCONJ
ftr-409	528	19	did	do	AUX
ftr-409	528	20	it	it	PRON
ftr-409	528	21	affect90	affect90	VERB
ftr-409	528	22	above	above	ADP
ftr-409	528	23	the	the	DET
ftr-409	528	24	line	line	NOUN
ftr-409	528	25	deductions	deduction	NOUN
ftr-409	528	26	that	that	PRON
ftr-409	528	27	are	be	AUX
ftr-409	528	28	subtracted	subtract	VERB
ftr-409	528	29	from	from	ADP
ftr-409	528	30	gross	gross	ADJ
ftr-409	528	31	income	income	NOUN
ftr-409	528	32	in	in	ADP
ftr-409	528	33	order	order	NOUN
ftr-409	528	34	to	to	PART
ftr-409	528	35	arrive	arrive	VERB
ftr-409	528	36	at	at	ADP
ftr-409	528	37	agi	agi	NOUN
ftr-409	528	38	.	.	PUNCT
ftr-409	529	1	instead	instead	ADV
ftr-409	529	2	,	,	PUNCT
ftr-409	529	3	section	section	NOUN
ftr-409	529	4	67	67	NUM
ftr-409	529	5	’s	’s	PART
ftr-409	529	6	limitation	limitation	NOUN
ftr-409	529	7	applied	apply	VERB
ftr-409	529	8	only	only	ADV
ftr-409	529	9	to	to	PART
ftr-409	529	10	“	"	PUNCT
ftr-409	529	11	miscellaneous91	miscellaneous91	VERB
ftr-409	529	12	itemized	itemize	VERB
ftr-409	529	13	deductions	deduction	NOUN
ftr-409	529	14	,	,	PUNCT
ftr-409	529	15	”	"	PUNCT
ftr-409	529	16	a	a	DET
ftr-409	529	17	new	new	ADJ
ftr-409	529	18	category	category	NOUN
ftr-409	529	19	of	of	ADP
ftr-409	529	20	deductions	deduction	NOUN
ftr-409	529	21	that	that	PRON
ftr-409	529	22	included	include	VERB
ftr-409	529	23	all	all	PRON
ftr-409	529	24	but	but	SCONJ
ftr-409	529	25	12	12	NUM
ftr-409	529	26	of	of	ADP
ftr-409	529	27	the	the	DET
ftr-409	529	28	itemized	itemize	VERB
ftr-409	529	29	deductions.92	deductions.92	PROPN
ftr-409	529	30	section	section	PROPN
ftr-409	529	31	67	67	NUM
ftr-409	529	32	’s	’s	PART
ftr-409	529	33	2	2	NUM
ftr-409	529	34	%	%	NOUN
ftr-409	529	35	floor	floor	NOUN
ftr-409	529	36	is	be	AUX
ftr-409	529	37	the	the	DET
ftr-409	529	38	converse	converse	NOUN
ftr-409	529	39	of	of	ADP
ftr-409	529	40	the	the	DET
ftr-409	529	41	standard	standard	ADJ
ftr-409	529	42	deduction	deduction	NOUN
ftr-409	529	43	:	:	PUNCT
ftr-409	529	44	whereas	whereas	SCONJ
ftr-409	529	45	the	the	DET
ftr-409	529	46	standard	standard	ADJ
ftr-409	529	47	deduction	deduction	NOUN
ftr-409	529	48	affords	afford	VERB
ftr-409	529	49	a	a	DET
ftr-409	529	50	tax	tax	NOUN
ftr-409	529	51	benefit	benefit	NOUN
ftr-409	529	52	for	for	ADP
ftr-409	529	53	undocumented	undocumented	ADJ
ftr-409	529	54	expenditures	expenditure	NOUN
ftr-409	529	55	,	,	PUNCT
ftr-409	529	56	the	the	DET
ftr-409	529	57	2	2	NUM
ftr-409	529	58	%	%	NOUN
ftr-409	529	59	floor	floor	NOUN
ftr-409	529	60	denies	deny	VERB
ftr-409	529	61	a	a	DET
ftr-409	529	62	tax	tax	NOUN
ftr-409	529	63	benefit	benefit	NOUN
ftr-409	529	64	for	for	ADP
ftr-409	529	65	documented	document	VERB
ftr-409	529	66	expenditures	expenditure	NOUN
ftr-409	529	67	.	.	PUNCT
ftr-409	530	1	consequently	consequently	ADV
ftr-409	530	2	,	,	PUNCT
ftr-409	530	3	the	the	DET
ftr-409	530	4	net	net	ADJ
ftr-409	530	5	effect	effect	NOUN
ftr-409	530	6	of	of	ADP
ftr-409	530	7	section	section	NOUN
ftr-409	530	8	67	67	NUM
ftr-409	530	9	is	be	AUX
ftr-409	530	10	to	to	PART
ftr-409	530	11	decrease	decrease	VERB
ftr-409	530	12	the	the	DET
ftr-409	530	13	benefit	benefit	NOUN
ftr-409	530	14	of	of	ADP
ftr-409	530	15	itemizing	itemize	VERB
ftr-409	530	16	deductions	deduction	NOUN
ftr-409	530	17	and	and	CCONJ
ftr-409	530	18	correspondingly	correspondingly	ADV
ftr-409	530	19	increase	increase	VERB
ftr-409	530	20	the	the	DET
ftr-409	530	21	likelihood	likelihood	NOUN
ftr-409	530	22	that	that	SCONJ
ftr-409	530	23	individuals	individual	NOUN
ftr-409	530	24	will	will	AUX
ftr-409	530	25	forego	forego	VERB
ftr-409	530	26	the	the	DET
ftr-409	530	27	itemized	itemize	VERB
ftr-409	530	28	deductions	deduction	NOUN
ftr-409	530	29	,	,	PUNCT
ftr-409	530	30	instead	instead	ADV
ftr-409	530	31	claiming	claim	VERB
ftr-409	530	32	the	the	DET
ftr-409	530	33	standard	standard	ADJ
ftr-409	530	34	deduction	deduction	NOUN
ftr-409	530	35	.	.	PUNCT
ftr-409	531	1	to	to	PART
ftr-409	531	2	illustrate	illustrate	VERB
ftr-409	531	3	,	,	PUNCT
ftr-409	531	4	assume	assume	VERB
ftr-409	531	5	taxpayer	taxpayer	NOUN
ftr-409	531	6	has	have	VERB
ftr-409	531	7	gross	gross	ADJ
ftr-409	531	8	income	income	NOUN
ftr-409	531	9	of	of	ADP
ftr-409	531	10	$	$	SYM
ftr-409	531	11	120,000	120,000	NUM
ftr-409	531	12	,	,	PUNCT
ftr-409	531	13	“	"	PUNCT
ftr-409	531	14	above	above	ADP
ftr-409	531	15	the	the	DET
ftr-409	531	16	line	line	NOUN
ftr-409	531	17	”	"	PUNCT
ftr-409	531	18	deductions	deduction	NOUN
ftr-409	531	19	of	of	ADP
ftr-409	531	20	$	$	SYM
ftr-409	531	21	20,000	20,000	NUM
ftr-409	531	22	,	,	PUNCT
ftr-409	531	23	resulting	result	VERB
ftr-409	531	24	in	in	ADP
ftr-409	531	25	agi	agi	NOUN
ftr-409	531	26	of	of	ADP
ftr-409	531	27	$	$	SYM
ftr-409	531	28	100,000	100,000	NUM
ftr-409	531	29	.	.	PUNCT
ftr-409	532	1	documented	document	VERB
ftr-409	532	2	itemized	itemize	VERB
ftr-409	532	3	deductions	deduction	NOUN
ftr-409	532	4	,	,	PUNCT
ftr-409	532	5	all	all	PRON
ftr-409	532	6	of	of	ADP
ftr-409	532	7	which	which	PRON
ftr-409	532	8	fall	fall	VERB
ftr-409	532	9	within	within	ADP
ftr-409	532	10	the	the	DET
ftr-409	532	11	definition	definition	NOUN
ftr-409	532	12	of	of	ADP
ftr-409	532	13	“	"	PUNCT
ftr-409	532	14	miscellaneous	miscellaneous	ADJ
ftr-409	532	15	itemized	itemize	VERB
ftr-409	532	16	deductions	deduction	NOUN
ftr-409	532	17	”	"	PUNCT
ftr-409	532	18	amount	amount	NOUN
ftr-409	532	19	to	to	ADP
ftr-409	532	20	$	$	SYM
ftr-409	532	21	4,500	4,500	NUM
ftr-409	532	22	,	,	PUNCT
ftr-409	532	23	and	and	CCONJ
ftr-409	532	24	the	the	DET
ftr-409	532	25	available	available	ADJ
ftr-409	532	26	standard	standard	ADJ
ftr-409	532	27	deduction	deduction	NOUN
ftr-409	532	28	is	be	AUX
ftr-409	532	29	equal	equal	ADJ
ftr-409	532	30	to	to	ADP
ftr-409	532	31	$	$	SYM
ftr-409	532	32	3,000	3,000	NUM
ftr-409	532	33	.	.	PUNCT
ftr-409	533	1	in	in	ADP
ftr-409	533	2	the	the	DET
ftr-409	533	3	absence	absence	NOUN
ftr-409	533	4	of	of	ADP
ftr-409	533	5	section	section	NOUN
ftr-409	533	6	67	67	NUM
ftr-409	533	7	,	,	PUNCT
ftr-409	533	8	taxpayer	taxpayer	NOUN
ftr-409	533	9	would	would	AUX
ftr-409	533	10	choose	choose	VERB
ftr-409	533	11	to	to	PART
ftr-409	533	12	itemize	itemize	VERB
ftr-409	533	13	deductions	deduction	NOUN
ftr-409	533	14	rather	rather	ADV
ftr-409	533	15	than	than	ADP
ftr-409	533	16	claiming	claim	VERB
ftr-409	533	17	the	the	DET
ftr-409	533	18	standard	standard	ADJ
ftr-409	533	19	deduction	deduction	NOUN
ftr-409	533	20	,	,	PUNCT
ftr-409	533	21	reporting	report	VERB
ftr-409	533	22	taxable	taxable	ADJ
ftr-409	533	23	income	income	NOUN
ftr-409	533	24	of	of	ADP
ftr-409	533	25	$	$	SYM
ftr-409	533	26	95,500	95,500	NUM
ftr-409	533	27	rather	rather	ADV
ftr-409	533	28	than	than	ADP
ftr-409	533	29	$	$	SYM
ftr-409	533	30	97,000	97,000	NUM
ftr-409	533	31	.	.	PUNCT
ftr-409	534	1	with	with	ADP
ftr-409	534	2	section	section	NOUN
ftr-409	534	3	67	67	NUM
ftr-409	534	4	,	,	PUNCT
ftr-409	534	5	taxpayer	taxpayer	NOUN
ftr-409	534	6	would	would	AUX
ftr-409	534	7	claim	claim	VERB
ftr-409	534	8	the	the	DET
ftr-409	534	9	standard	standard	ADJ
ftr-409	534	10	deduction	deduction	NOUN
ftr-409	534	11	because	because	SCONJ
ftr-409	534	12	section	section	NOUN
ftr-409	534	13	67	67	NUM
ftr-409	534	14	would	would	AUX
ftr-409	534	15	reduce	reduce	VERB
ftr-409	534	16	the	the	DET
ftr-409	534	17	itemized	itemize	VERB
ftr-409	534	18	deductions	deduction	NOUN
ftr-409	534	19	to	to	ADP
ftr-409	534	20	$	$	SYM
ftr-409	534	21	2,500	2,500	NUM
ftr-409	534	22	(	(	PUNCT
ftr-409	534	23	$	$	SYM
ftr-409	534	24	4,500	4,500	NUM
ftr-409	534	25	documented	document	VERB
ftr-409	534	26	deductions	deduction	NOUN
ftr-409	534	27	less	less	ADJ
ftr-409	534	28	$	$	SYM
ftr-409	534	29	2,000	2,000	NUM
ftr-409	534	30	(	(	PUNCT
ftr-409	534	31	2	2	NUM
ftr-409	534	32	%	%	NOUN
ftr-409	534	33	of	of	ADP
ftr-409	534	34	$	$	SYM
ftr-409	534	35	100,000	100,000	NUM
ftr-409	534	36	)	)	PUNCT
ftr-409	534	37	)	)	PUNCT
ftr-409	534	38	.	.	PUNCT
ftr-409	535	1	the	the	DET
ftr-409	535	2	principal	principal	ADJ
ftr-409	535	3	purpose	purpose	NOUN
ftr-409	535	4	of	of	ADP
ftr-409	535	5	section	section	NOUN
ftr-409	535	6	67	67	NUM
ftr-409	535	7	is	be	AUX
ftr-409	535	8	to	to	PART
ftr-409	535	9	curtail	curtail	VERB
ftr-409	535	10	perceived	perceive	VERB
ftr-409	535	11	overuse	overuse	NOUN
ftr-409	535	12	and	and	CCONJ
ftr-409	535	13	abuse	abuse	NOUN
ftr-409	535	14	of	of	ADP
ftr-409	535	15	itemized	itemize	VERB
ftr-409	535	16	deductions	deduction	NOUN
ftr-409	535	17	,	,	PUNCT
ftr-409	535	18	particularly	particularly	ADV
ftr-409	535	19	those	those	PRON
ftr-409	535	20	that	that	PRON
ftr-409	535	21	serve	serve	VERB
ftr-409	535	22	policy	policy	NOUN
ftr-409	535	23	objectives	objective	NOUN
ftr-409	535	24	other	other	ADJ
ftr-409	535	25	than	than	ADP
ftr-409	535	26	accurate	accurate	ADJ
ftr-409	535	27	measurement	measurement	NOUN
ftr-409	535	28	of	of	ADP
ftr-409	535	29	net	net	ADJ
ftr-409	535	30	income	income	NOUN
ftr-409	535	31	.	.	PUNCT
ftr-409	536	1	rather	rather	ADV
ftr-409	536	2	than	than	ADP
ftr-409	536	3	amending93	amending93	NOUN
ftr-409	536	4	90	90	NUM
ftr-409	536	5	.	.	PUNCT
ftr-409	537	1	irc	irc	PROPN
ftr-409	537	2	§	§	PROPN
ftr-409	537	3	67(a	67(a	NUM
ftr-409	537	4	)	)	PUNCT
ftr-409	537	5	.	.	PUNCT
ftr-409	538	1	91	91	NUM
ftr-409	538	2	.	.	PUNCT
ftr-409	539	1	irc	irc	PROPN
ftr-409	539	2	§	§	NOUN
ftr-409	539	3	§	§	PROPN
ftr-409	539	4	63(b	63(b	NUM
ftr-409	539	5	)	)	PUNCT
ftr-409	539	6	,	,	PUNCT
ftr-409	539	7	63(d)(1	63(d)(1	NUM
ftr-409	539	8	)	)	PUNCT
ftr-409	539	9	,	,	PUNCT
ftr-409	539	10	67(a	67(a	NUM
ftr-409	539	11	)	)	PUNCT
ftr-409	539	12	.	.	PUNCT
ftr-409	540	1	92	92	NUM
ftr-409	540	2	.	.	PUNCT
ftr-409	541	1	the	the	DET
ftr-409	541	2	12	12	NUM
ftr-409	541	3	itemized	itemize	VERB
ftr-409	541	4	deductions	deduction	NOUN
ftr-409	541	5	that	that	PRON
ftr-409	541	6	are	be	AUX
ftr-409	541	7	outside	outside	ADP
ftr-409	541	8	the	the	DET
ftr-409	541	9	definition	definition	NOUN
ftr-409	541	10	of	of	ADP
ftr-409	541	11	miscellaneous	miscellaneous	ADJ
ftr-409	541	12	itemized	itemize	VERB
ftr-409	541	13	deductions	deduction	NOUN
ftr-409	541	14	included	include	VERB
ftr-409	541	15	deductions	deduction	NOUN
ftr-409	541	16	for	for	ADP
ftr-409	541	17	:	:	PUNCT
ftr-409	541	18	(	(	PUNCT
ftr-409	541	19	1	1	X
ftr-409	541	20	)	)	PUNCT
ftr-409	541	21	interest	interest	NOUN
ftr-409	541	22	(	(	PUNCT
ftr-409	541	23	irc	irc	PROPN
ftr-409	541	24	§	§	PROPN
ftr-409	541	25	163	163	NUM
ftr-409	541	26	)	)	PUNCT
ftr-409	541	27	,	,	PUNCT
ftr-409	541	28	(	(	PUNCT
ftr-409	541	29	2	2	X
ftr-409	541	30	)	)	PUNCT
ftr-409	541	31	taxes	taxis	NOUN
ftr-409	541	32	(	(	PUNCT
ftr-409	541	33	irc	irc	PROPN
ftr-409	541	34	§	§	PROPN
ftr-409	541	35	164	164	NUM
ftr-409	541	36	)	)	PUNCT
ftr-409	541	37	,	,	PUNCT
ftr-409	541	38	(	(	PUNCT
ftr-409	541	39	3	3	X
ftr-409	541	40	)	)	PUNCT
ftr-409	541	41	certain	certain	ADJ
ftr-409	541	42	casualty	casualty	NOUN
ftr-409	541	43	,	,	PUNCT
ftr-409	541	44	theft	theft	NOUN
ftr-409	541	45	and	and	CCONJ
ftr-409	541	46	wagering	wagering	ADJ
ftr-409	541	47	losses	loss	NOUN
ftr-409	541	48	(	(	PUNCT
ftr-409	541	49	irc	irc	PROPN
ftr-409	541	50	§	§	PROPN
ftr-409	541	51	165	165	NUM
ftr-409	541	52	)	)	PUNCT
ftr-409	541	53	,	,	PUNCT
ftr-409	541	54	(	(	PUNCT
ftr-409	541	55	4	4	X
ftr-409	541	56	)	)	PUNCT
ftr-409	541	57	charitable	charitable	ADJ
ftr-409	541	58	contributions	contribution	NOUN
ftr-409	541	59	(	(	PUNCT
ftr-409	541	60	irc	irc	PROPN
ftr-409	541	61	§	§	PROPN
ftr-409	541	62	170	170	NUM
ftr-409	541	63	for	for	ADP
ftr-409	541	64	individuals	individual	NOUN
ftr-409	541	65	and	and	CCONJ
ftr-409	541	66	irc	irc	PROPN
ftr-409	541	67	§	§	PROPN
ftr-409	541	68	642(c	642(c	PROPN
ftr-409	541	69	)	)	PUNCT
ftr-409	541	70	for	for	ADP
ftr-409	541	71	fiduciaries	fiduciary	NOUN
ftr-409	541	72	)	)	PUNCT
ftr-409	541	73	,	,	PUNCT
ftr-409	541	74	(	(	PUNCT
ftr-409	541	75	5	5	X
ftr-409	541	76	)	)	PUNCT
ftr-409	541	77	medical	medical	ADJ
ftr-409	541	78	expenses	expense	NOUN
ftr-409	541	79	(	(	PUNCT
ftr-409	541	80	irc	irc	PROPN
ftr-409	541	81	§	§	NOUN
ftr-409	541	82	213	213	NUM
ftr-409	541	83	)	)	PUNCT
ftr-409	541	84	,	,	PUNCT
ftr-409	541	85	(	(	PUNCT
ftr-409	541	86	6	6	X
ftr-409	541	87	)	)	PUNCT
ftr-409	541	88	impairment	impairment	ADJ
ftr-409	541	89	related	relate	VERB
ftr-409	541	90	work	work	NOUN
ftr-409	541	91	expenses	expense	NOUN
ftr-409	541	92	(	(	PUNCT
ftr-409	541	93	available	available	ADJ
ftr-409	541	94	under	under	ADP
ftr-409	541	95	multiple	multiple	ADJ
ftr-409	541	96	code	code	NOUN
ftr-409	541	97	sections	section	NOUN
ftr-409	541	98	)	)	PUNCT
ftr-409	541	99	,	,	PUNCT
ftr-409	541	100	(	(	PUNCT
ftr-409	541	101	7	7	X
ftr-409	541	102	)	)	PUNCT
ftr-409	541	103	estate	estate	NOUN
ftr-409	541	104	taxes	taxis	NOUN
ftr-409	541	105	paid	pay	VERB
ftr-409	541	106	that	that	PRON
ftr-409	541	107	are	be	AUX
ftr-409	541	108	attributable	attributable	ADJ
ftr-409	541	109	to	to	ADP
ftr-409	541	110	items	item	NOUN
ftr-409	541	111	that	that	PRON
ftr-409	541	112	are	be	AUX
ftr-409	541	113	also	also	ADV
ftr-409	541	114	subject	subject	ADJ
ftr-409	541	115	to	to	ADP
ftr-409	541	116	income	income	NOUN
ftr-409	541	117	tax	tax	NOUN
ftr-409	541	118	after	after	ADP
ftr-409	541	119	the	the	DET
ftr-409	541	120	date	date	NOUN
ftr-409	541	121	of	of	ADP
ftr-409	541	122	the	the	DET
ftr-409	541	123	decedent	decedent	NOUN
ftr-409	541	124	’s	’s	PART
ftr-409	541	125	death	death	NOUN
ftr-409	541	126	(	(	PUNCT
ftr-409	541	127	irc	irc	PROPN
ftr-409	541	128	§	§	PROPN
ftr-409	541	129	691(c	691(c	PROPN
ftr-409	541	130	)	)	PUNCT
ftr-409	541	131	)	)	PUNCT
ftr-409	541	132	,	,	PUNCT
ftr-409	541	133	(	(	PUNCT
ftr-409	541	134	8)	8)	NUM
ftr-409	541	135	person	person	NOUN
ftr-409	541	136	al	al	PROPN
ftr-409	541	137	property	property	NOUN
ftr-409	541	138	used	use	VERB
ftr-409	541	139	in	in	ADP
ftr-409	541	140	a	a	DET
ftr-409	541	141	short	short	ADJ
ftr-409	541	142	sale	sale	NOUN
ftr-409	541	143	(	(	PUNCT
ftr-409	541	144	available	available	ADJ
ftr-409	541	145	under	under	ADP
ftr-409	541	146	multiple	multiple	ADJ
ftr-409	541	147	code	code	NOUN
ftr-409	541	148	sections	section	NOUN
ftr-409	541	149	)	)	PUNCT
ftr-409	541	150	,	,	PUNCT
ftr-409	541	151	(	(	PUNCT
ftr-409	541	152	9	9	X
ftr-409	541	153	)	)	PUNCT
ftr-409	541	154	items	item	NOUN
ftr-409	541	155	previously	previously	ADV
ftr-409	541	156	included	include	VERB
ftr-409	541	157	in	in	ADP
ftr-409	541	158	gross	gross	ADJ
ftr-409	541	159	income	income	NOUN
ftr-409	541	160	and	and	CCONJ
ftr-409	541	161	subsequently	subsequently	ADV
ftr-409	541	162	refunded	refund	VERB
ftr-409	541	163	by	by	ADP
ftr-409	541	164	the	the	DET
ftr-409	541	165	taxpayer	taxpayer	NOUN
ftr-409	541	166	to	to	ADP
ftr-409	541	167	the	the	DET
ftr-409	541	168	original	original	ADJ
ftr-409	541	169	payor	payor	NOUN
ftr-409	541	170	(	(	PUNCT
ftr-409	541	171	irc	irc	PROPN
ftr-409	541	172	§	§	PROPN
ftr-409	541	173	1341	1341	NUM
ftr-409	541	174	)	)	PUNCT
ftr-409	541	175	,	,	PUNCT
ftr-409	541	176	(	(	PUNCT
ftr-409	541	177	10	10	NUM
ftr-409	541	178	)	)	PUNCT
ftr-409	541	179	cessation	cessation	NOUN
ftr-409	541	180	of	of	ADP
ftr-409	541	181	annuity	annuity	NOUN
ftr-409	541	182	payment	payment	NOUN
ftr-409	541	183	before	before	ADP
ftr-409	541	184	full	full	ADJ
ftr-409	541	185	recovery	recovery	NOUN
ftr-409	541	186	of	of	ADP
ftr-409	541	187	investment	investment	NOUN
ftr-409	541	188	(	(	PUNCT
ftr-409	541	189	irc	irc	PROPN
ftr-409	541	190	§	§	PROPN
ftr-409	541	191	72(b)(3	72(b)(3	NOUN
ftr-409	541	192	)	)	PUNCT
ftr-409	541	193	)	)	PUNCT
ftr-409	541	194	,	,	PUNCT
ftr-409	541	195	(	(	PUNCT
ftr-409	541	196	11	11	NUM
ftr-409	541	197	)	)	PUNCT
ftr-409	541	198	amortizable	amortizable	ADJ
ftr-409	541	199	bond	bond	NOUN
ftr-409	541	200	premium	premium	NOUN
ftr-409	541	201	(	(	PUNCT
ftr-409	541	202	irc	irc	PROPN
ftr-409	541	203	§	§	PROPN
ftr-409	541	204	171	171	NUM
ftr-409	541	205	)	)	PUNCT
ftr-409	541	206	,	,	PUNCT
ftr-409	541	207	and	and	CCONJ
ftr-409	541	208	(	(	PUNCT
ftr-409	541	209	12	12	NUM
ftr-409	541	210	)	)	PUNCT
ftr-409	541	211	certain	certain	ADJ
ftr-409	541	212	expenditures	expenditure	NOUN
ftr-409	541	213	of	of	ADP
ftr-409	541	214	cooperative	cooperative	ADJ
ftr-409	541	215	housing	housing	NOUN
ftr-409	541	216	corporations	corporation	NOUN
ftr-409	541	217	(	(	PUNCT
ftr-409	541	218	irc	irc	PROPN
ftr-409	541	219	§	§	PROPN
ftr-409	541	220	216	216	NUM
ftr-409	541	221	)	)	PUNCT
ftr-409	541	222	.	.	PUNCT
ftr-409	542	1	93	93	NUM
ftr-409	542	2	.	.	PUNCT
ftr-409	543	1	the	the	DET
ftr-409	543	2	overuse	overuse	NOUN
ftr-409	543	3	of	of	ADP
ftr-409	543	4	the	the	DET
ftr-409	543	5	included	include	VERB
ftr-409	543	6	deductions	deduction	NOUN
ftr-409	543	7	stemmed	stem	VERB
ftr-409	543	8	in	in	ADP
ftr-409	543	9	part	part	NOUN
ftr-409	543	10	from	from	ADP
ftr-409	543	11	taxpayer	taxpayer	NOUN
ftr-409	543	12	errors	error	NOUN
ftr-409	543	13	and	and	CCONJ
ftr-409	543	14	in	in	ADP
ftr-409	543	15	part	part	NOUN
ftr-409	543	16	from	from	ADP
ftr-409	543	17	the	the	DET
ftr-409	543	18	dual	dual	ADJ
ftr-409	543	19	business	business	NOUN
ftr-409	543	20	-	-	PUNCT
ftr-409	543	21	personal	personal	ADJ
ftr-409	543	22	nature	nature	NOUN
ftr-409	543	23	of	of	ADP
ftr-409	543	24	many	many	ADJ
ftr-409	543	25	miscellaneous	miscellaneous	ADJ
ftr-409	543	26	expenses	expense	NOUN
ftr-409	543	27	.	.	PUNCT
ftr-409	544	1	see	see	VERB
ftr-409	544	2	,	,	PUNCT
ftr-409	544	3	staff	staff	NOUN
ftr-409	544	4	of	of	ADP
ftr-409	544	5	the	the	DET
ftr-409	544	6	joint	joint	ADJ
ftr-409	544	7	committee	committee	NOUN
ftr-409	544	8	on	on	ADP
ftr-409	544	9	taxation	taxation	NOUN
ftr-409	544	10	,	,	PUNCT
ftr-409	544	11	100th	100th	ADJ
ftr-409	544	12	cong	cong	NOUN
ftr-409	544	13	.	.	PUNCT
ftr-409	544	14	,	,	PUNCT
ftr-409	544	15	1st	1st	ADJ
ftr-409	544	16	sess	sess	NOUN
ftr-409	544	17	.	.	PUNCT
ftr-409	545	1	,	,	PUNCT
ftr-409	545	2	528	528	NUM
ftr-409	545	3	florida	florida	PROPN
ftr-409	545	4	tax	tax	NOUN
ftr-409	545	5	review	review	NOUN
ftr-409	545	6	[	[	X
ftr-409	545	7	vol.7:8	vol.7:8	ADJ
ftr-409	545	8	problematic	problematic	ADJ
ftr-409	545	9	deduction	deduction	NOUN
ftr-409	545	10	provisions	provision	NOUN
ftr-409	545	11	of	of	ADP
ftr-409	545	12	the	the	DET
ftr-409	545	13	code	code	NOUN
ftr-409	545	14	or	or	CCONJ
ftr-409	545	15	increasing	increase	VERB
ftr-409	545	16	enforcement	enforcement	NOUN
ftr-409	545	17	of	of	ADP
ftr-409	545	18	tax	tax	NOUN
ftr-409	545	19	laws	law	NOUN
ftr-409	545	20	,	,	PUNCT
ftr-409	545	21	congress	congress	PROPN
ftr-409	545	22	chose	choose	VERB
ftr-409	545	23	to	to	PART
ftr-409	545	24	simply	simply	ADV
ftr-409	545	25	deny	deny	VERB
ftr-409	545	26	a	a	DET
ftr-409	545	27	small	small	ADJ
ftr-409	545	28	percentage	percentage	NOUN
ftr-409	545	29	of	of	ADP
ftr-409	545	30	the	the	DET
ftr-409	545	31	targeted	target	VERB
ftr-409	545	32	deductions	deduction	NOUN
ftr-409	545	33	.	.	PUNCT
ftr-409	546	1	this	this	DET
ftr-409	546	2	approach	approach	NOUN
ftr-409	546	3	,	,	PUNCT
ftr-409	546	4	undoubtedly	undoubtedly	ADV
ftr-409	546	5	simpler	simple	ADJ
ftr-409	546	6	for	for	SCONJ
ftr-409	546	7	congress	congress	PROPN
ftr-409	546	8	to	to	PART
ftr-409	546	9	enact	enact	VERB
ftr-409	546	10	than	than	ADP
ftr-409	546	11	the	the	DET
ftr-409	546	12	alternatives	alternative	NOUN
ftr-409	546	13	,	,	PUNCT
ftr-409	546	14	was	be	AUX
ftr-409	546	15	billed	bill	VERB
ftr-409	546	16	as	as	ADP
ftr-409	546	17	a	a	DET
ftr-409	546	18	simplification	simplification	NOUN
ftr-409	546	19	measure	measure	NOUN
ftr-409	546	20	for	for	ADP
ftr-409	546	21	taxpayers	taxpayer	NOUN
ftr-409	546	22	as	as	ADV
ftr-409	546	23	well	well	ADV
ftr-409	546	24	.	.	PUNCT
ftr-409	547	1	by94	by94	PROPN
ftr-409	547	2	raising	raise	VERB
ftr-409	547	3	the	the	DET
ftr-409	547	4	threshold	threshold	NOUN
ftr-409	547	5	at	at	ADP
ftr-409	547	6	which	which	PRON
ftr-409	547	7	itemizing	itemize	VERB
ftr-409	547	8	deductions	deduction	NOUN
ftr-409	547	9	would	would	AUX
ftr-409	547	10	be	be	AUX
ftr-409	547	11	tax	tax	NOUN
ftr-409	547	12	effective	effective	ADJ
ftr-409	547	13	,	,	PUNCT
ftr-409	547	14	section	section	NOUN
ftr-409	547	15	67	67	NUM
ftr-409	547	16	would	would	AUX
ftr-409	547	17	channel	channel	VERB
ftr-409	547	18	a	a	DET
ftr-409	547	19	greater	great	ADJ
ftr-409	547	20	number	number	NOUN
ftr-409	547	21	of	of	ADP
ftr-409	547	22	taxpayers	taxpayer	NOUN
ftr-409	547	23	into	into	ADP
ftr-409	547	24	the	the	DET
ftr-409	547	25	standard	standard	ADJ
ftr-409	547	26	deduction	deduction	NOUN
ftr-409	547	27	.	.	PUNCT
ftr-409	548	1	finally	finally	ADV
ftr-409	548	2	,	,	PUNCT
ftr-409	548	3	the	the	DET
ftr-409	548	4	2	2	NUM
ftr-409	548	5	%	%	NOUN
ftr-409	548	6	floor	floor	NOUN
ftr-409	548	7	was	be	AUX
ftr-409	548	8	justified	justify	VERB
ftr-409	548	9	as	as	ADP
ftr-409	548	10	a	a	DET
ftr-409	548	11	means	means	NOUN
ftr-409	548	12	to	to	PART
ftr-409	548	13	offset	offset	VERB
ftr-409	548	14	the	the	DET
ftr-409	548	15	revenue95	revenue95	NOUN
ftr-409	548	16	losses	loss	NOUN
ftr-409	548	17	that	that	PRON
ftr-409	548	18	other	other	ADJ
ftr-409	548	19	aspects	aspect	NOUN
ftr-409	548	20	of	of	ADP
ftr-409	548	21	the	the	DET
ftr-409	548	22	1986	1986	NUM
ftr-409	548	23	overhaul	overhaul	NOUN
ftr-409	548	24	of	of	ADP
ftr-409	548	25	the	the	DET
ftr-409	548	26	code	code	NOUN
ftr-409	548	27	were	be	AUX
ftr-409	548	28	expected	expect	VERB
ftr-409	548	29	to	to	PART
ftr-409	548	30	produce.96	produce.96	VERB
ftr-409	548	31	general	general	ADJ
ftr-409	548	32	explanation	explanation	NOUN
ftr-409	548	33	of	of	ADP
ftr-409	548	34	the	the	DET
ftr-409	548	35	tax	tax	NOUN
ftr-409	548	36	reform	reform	NOUN
ftr-409	548	37	act	act	NOUN
ftr-409	548	38	of	of	ADP
ftr-409	548	39	1986	1986	NUM
ftr-409	548	40	,	,	PUNCT
ftr-409	548	41	78	78	NUM
ftr-409	548	42	-	-	SYM
ftr-409	548	43	79	79	NUM
ftr-409	548	44	(	(	PUNCT
ftr-409	548	45	comm	comm	NOUN
ftr-409	548	46	.	.	PUNCT
ftr-409	549	1	print	print	NOUN
ftr-409	549	2	1987	1987	NUM
ftr-409	549	3	)	)	PUNCT
ftr-409	550	1	[	[	X
ftr-409	550	2	hereinafter	hereinafter	NOUN
ftr-409	550	3	“	"	PUNCT
ftr-409	550	4	tra	tra	PROPN
ftr-409	550	5	1986	1986	NUM
ftr-409	550	6	bluebook	bluebook	NOUN
ftr-409	550	7	”	"	PUNCT
ftr-409	550	8	]	]	PUNCT
ftr-409	550	9	.	.	PUNCT
ftr-409	551	1	common	common	ADJ
ftr-409	551	2	errors	error	NOUN
ftr-409	551	3	mentioned	mention	VERB
ftr-409	551	4	included	include	VERB
ftr-409	551	5	disregard	disregard	NOUN
ftr-409	551	6	of	of	ADP
ftr-409	551	7	restrictions	restriction	NOUN
ftr-409	551	8	on	on	ADP
ftr-409	551	9	home	home	NOUN
ftr-409	551	10	office	office	NOUN
ftr-409	551	11	deductions	deduction	NOUN
ftr-409	551	12	,	,	PUNCT
ftr-409	551	13	disregard	disregard	NOUN
ftr-409	551	14	of	of	ADP
ftr-409	551	15	limitations	limitation	NOUN
ftr-409	551	16	on	on	ADP
ftr-409	551	17	the	the	DET
ftr-409	551	18	deduction	deduction	NOUN
ftr-409	551	19	for	for	ADP
ftr-409	551	20	educational	educational	ADJ
ftr-409	551	21	expenses	expense	NOUN
ftr-409	551	22	,	,	PUNCT
ftr-409	551	23	claiming	claim	VERB
ftr-409	551	24	deductions	deduction	NOUN
ftr-409	551	25	for	for	ADP
ftr-409	551	26	safe	safe	ADJ
ftr-409	551	27	deposit	deposit	NOUN
ftr-409	551	28	box	box	NOUN
ftr-409	551	29	fees	fee	NOUN
ftr-409	551	30	that	that	PRON
ftr-409	551	31	were	be	AUX
ftr-409	551	32	used	use	VERB
ftr-409	551	33	solely	solely	ADV
ftr-409	551	34	for	for	ADP
ftr-409	551	35	personal	personal	ADJ
ftr-409	551	36	purposes	purpose	NOUN
ftr-409	551	37	;	;	PUNCT
ftr-409	551	38	and	and	CCONJ
ftr-409	551	39	deducting	deduct	VERB
ftr-409	551	40	the	the	DET
ftr-409	551	41	cost	cost	NOUN
ftr-409	551	42	of	of	ADP
ftr-409	551	43	subscriptions	subscription	NOUN
ftr-409	551	44	to	to	ADP
ftr-409	551	45	business	business	NOUN
ftr-409	551	46	publications	publication	NOUN
ftr-409	551	47	that	that	PRON
ftr-409	551	48	had	have	VERB
ftr-409	551	49	an	an	DET
ftr-409	551	50	insufficient	insufficient	ADJ
ftr-409	551	51	business	business	NOUN
ftr-409	551	52	or	or	CCONJ
ftr-409	551	53	investment	investment	NOUN
ftr-409	551	54	purpose	purpose	NOUN
ftr-409	551	55	.	.	PUNCT
ftr-409	552	1	i	i	PRON
ftr-409	552	2	d.	d.	PROPN
ftr-409	552	3	at	at	ADP
ftr-409	552	4	78	78	NUM
ftr-409	552	5	n.52	n.52	NOUN
ftr-409	552	6	.	.	PUNCT
ftr-409	553	1	elaborating	elaborate	VERB
ftr-409	553	2	on	on	ADP
ftr-409	553	3	the	the	DET
ftr-409	553	4	overlap	overlap	NOUN
ftr-409	553	5	between	between	ADP
ftr-409	553	6	business	business	NOUN
ftr-409	553	7	and	and	CCONJ
ftr-409	553	8	personal	personal	ADJ
ftr-409	553	9	interests	interest	NOUN
ftr-409	553	10	,	,	PUNCT
ftr-409	553	11	the	the	DET
ftr-409	553	12	bluebook	bluebook	NOUN
ftr-409	553	13	states	state	VERB
ftr-409	553	14	:	:	PUNCT
ftr-409	553	15	the	the	DET
ftr-409	553	16	[	[	X
ftr-409	553	17	2	2	NUM
ftr-409	553	18	%	%	NOUN
ftr-409	553	19	floor	floor	NOUN
ftr-409	553	20	]	]	PUNCT
ftr-409	553	21	takes	take	VERB
ftr-409	553	22	into	into	ADP
ftr-409	553	23	account	account	NOUN
ftr-409	553	24	that	that	SCONJ
ftr-409	553	25	some	some	DET
ftr-409	553	26	miscellaneous	miscellaneous	ADJ
ftr-409	553	27	expenses	expense	NOUN
ftr-409	553	28	are	be	AUX
ftr-409	553	29	sufficiently	sufficiently	ADV
ftr-409	553	30	personal	personal	ADJ
ftr-409	553	31	in	in	ADP
ftr-409	553	32	nature	nature	NOUN
ftr-409	553	33	that	that	SCONJ
ftr-409	553	34	they	they	PRON
ftr-409	553	35	would	would	AUX
ftr-409	553	36	be	be	AUX
ftr-409	553	37	incurred	incur	VERB
ftr-409	553	38	apart	apart	ADV
ftr-409	553	39	from	from	ADP
ftr-409	553	40	any	any	DET
ftr-409	553	41	business	business	NOUN
ftr-409	553	42	or	or	CCONJ
ftr-409	553	43	investment	investment	NOUN
ftr-409	553	44	activities	activity	NOUN
ftr-409	553	45	of	of	ADP
ftr-409	553	46	the	the	DET
ftr-409	553	47	taxpayer	taxpayer	NOUN
ftr-409	553	48	.	.	PUNCT
ftr-409	554	1	for	for	ADP
ftr-409	554	2	example	example	NOUN
ftr-409	554	3	,	,	PUNCT
ftr-409	554	4	membership	membership	NOUN
ftr-409	554	5	dues	due	NOUN
ftr-409	554	6	paid	pay	VERB
ftr-409	554	7	to	to	ADP
ftr-409	554	8	professional	professional	ADJ
ftr-409	554	9	associations	association	NOUN
ftr-409	554	10	may	may	AUX
ftr-409	554	11	serve	serve	VERB
ftr-409	554	12	both	both	DET
ftr-409	554	13	business	business	NOUN
ftr-409	554	14	purposes	purpose	NOUN
ftr-409	554	15	and	and	CCONJ
ftr-409	554	16	also	also	ADV
ftr-409	554	17	have	have	VERB
ftr-409	554	18	voluntary	voluntary	ADJ
ftr-409	554	19	and	and	CCONJ
ftr-409	554	20	personal	personal	ADJ
ftr-409	554	21	aspects	aspect	NOUN
ftr-409	554	22	;	;	PUNCT
ftr-409	554	23	similarly	similarly	ADV
ftr-409	554	24	,	,	PUNCT
ftr-409	554	25	subscriptions	subscription	NOUN
ftr-409	554	26	to	to	ADP
ftr-409	554	27	publications	publication	NOUN
ftr-409	554	28	may	may	AUX
ftr-409	554	29	help	help	VERB
ftr-409	554	30	taxpayers	taxpayer	NOUN
ftr-409	554	31	in	in	ADP
ftr-409	554	32	conducting	conduct	VERB
ftr-409	554	33	a	a	DET
ftr-409	554	34	profession	profession	NOUN
ftr-409	554	35	and	and	CCONJ
ftr-409	554	36	also	also	ADV
ftr-409	554	37	may	may	AUX
ftr-409	554	38	convey	convey	VERB
ftr-409	554	39	personal	personal	ADJ
ftr-409	554	40	and	and	CCONJ
ftr-409	554	41	recreational	recreational	ADJ
ftr-409	554	42	benefits	benefit	NOUN
ftr-409	554	43	.	.	PUNCT
ftr-409	555	1	taxpayers	taxpayer	NOUN
ftr-409	555	2	presumably	presumably	ADV
ftr-409	555	3	would	would	AUX
ftr-409	555	4	rent	rent	VERB
ftr-409	555	5	safe	safe	ADJ
ftr-409	555	6	deposit	deposit	NOUN
ftr-409	555	7	boxes	box	NOUN
ftr-409	555	8	to	to	PART
ftr-409	555	9	hold	hold	VERB
ftr-409	555	10	personal	personal	ADJ
ftr-409	555	11	belongings	belonging	NOUN
ftr-409	555	12	such	such	ADJ
ftr-409	555	13	as	as	ADP
ftr-409	555	14	jewelry	jewelry	NOUN
ftr-409	555	15	even	even	ADV
ftr-409	555	16	if	if	SCONJ
ftr-409	555	17	the	the	DET
ftr-409	555	18	cost	cost	NOUN
ftr-409	555	19	,	,	PUNCT
ftr-409	555	20	to	to	ADP
ftr-409	555	21	the	the	DET
ftr-409	555	22	extent	extent	NOUN
ftr-409	555	23	related	relate	VERB
ftr-409	555	24	to	to	ADP
ftr-409	555	25	investment	investment	NOUN
ftr-409	555	26	assets	asset	NOUN
ftr-409	555	27	such	such	ADJ
ftr-409	555	28	as	as	ADP
ftr-409	555	29	stock	stock	NOUN
ftr-409	555	30	certificates	certificate	NOUN
ftr-409	555	31	,	,	PUNCT
ftr-409	555	32	were	be	AUX
ftr-409	555	33	not	not	PART
ftr-409	555	34	deductible	deductible	ADJ
ftr-409	555	35	.	.	PUNCT
ftr-409	556	1	i	i	PRON
ftr-409	556	2	d.	d.	PROPN
ftr-409	556	3	at	at	ADP
ftr-409	556	4	79	79	NUM
ftr-409	556	5	.	.	PUNCT
ftr-409	557	1	94	94	NUM
ftr-409	557	2	.	.	PUNCT
ftr-409	558	1	i	i	PRON
ftr-409	558	2	d.	d.	PROPN
ftr-409	558	3	at	at	ADP
ftr-409	558	4	78	78	NUM
ftr-409	558	5	(	(	PUNCT
ftr-409	558	6	noting	note	VERB
ftr-409	558	7	that	that	SCONJ
ftr-409	558	8	deduction	deduction	NOUN
ftr-409	558	9	for	for	ADP
ftr-409	558	10	investment	investment	NOUN
ftr-409	558	11	expenses	expense	NOUN
ftr-409	558	12	and	and	CCONJ
ftr-409	558	13	other	other	ADJ
ftr-409	558	14	miscellaneous	miscellaneous	ADJ
ftr-409	558	15	itemized	itemize	VERB
ftr-409	558	16	deductions	deduction	NOUN
ftr-409	558	17	fostered	foster	VERB
ftr-409	558	18	significant	significant	ADJ
ftr-409	558	19	complexity	complexity	NOUN
ftr-409	558	20	and	and	CCONJ
ftr-409	558	21	imposed	impose	VERB
ftr-409	558	22	enforcement	enforcement	NOUN
ftr-409	558	23	burdens	burden	NOUN
ftr-409	558	24	on	on	ADP
ftr-409	558	25	the	the	DET
ftr-409	558	26	irs	irs	PROPN
ftr-409	558	27	for	for	ADP
ftr-409	558	28	relatively	relatively	ADV
ftr-409	558	29	small	small	ADJ
ftr-409	558	30	amounts	amount	NOUN
ftr-409	558	31	)	)	PUNCT
ftr-409	558	32	.	.	PUNCT
ftr-409	559	1	the	the	DET
ftr-409	559	2	2	2	NUM
ftr-409	559	3	%	%	NOUN
ftr-409	559	4	floor	floor	NOUN
ftr-409	559	5	,	,	PUNCT
ftr-409	559	6	along	along	ADP
ftr-409	559	7	with	with	ADP
ftr-409	559	8	the	the	DET
ftr-409	559	9	alternative	alternative	ADJ
ftr-409	559	10	minimum	minimum	ADJ
ftr-409	559	11	tax	tax	NOUN
ftr-409	559	12	and	and	CCONJ
ftr-409	559	13	the	the	DET
ftr-409	559	14	phase	phase	NOUN
ftr-409	559	15	out	out	ADP
ftr-409	559	16	of	of	ADP
ftr-409	559	17	itemized	itemize	VERB
ftr-409	559	18	deductions	deduction	NOUN
ftr-409	559	19	under	under	ADP
ftr-409	559	20	§	§	PROPN
ftr-409	559	21	68	68	NUM
ftr-409	559	22	,	,	PUNCT
ftr-409	559	23	all	all	PRON
ftr-409	559	24	increase	increase	VERB
ftr-409	559	25	taxes	taxis	NOUN
ftr-409	559	26	without	without	ADP
ftr-409	559	27	repealing	repeal	VERB
ftr-409	559	28	specific	specific	ADJ
ftr-409	559	29	deductions	deduction	NOUN
ftr-409	559	30	.	.	PUNCT
ftr-409	560	1	this	this	DET
ftr-409	560	2	“	"	PUNCT
ftr-409	560	3	budget	budget	NOUN
ftr-409	560	4	gimmickery	gimmickery	NOUN
ftr-409	560	5	”	"	PUNCT
ftr-409	560	6	is	be	AUX
ftr-409	560	7	inconsistent	inconsistent	ADJ
ftr-409	560	8	simplification	simplification	NOUN
ftr-409	560	9	.	.	PUNCT
ftr-409	561	1	cf	cf	NOUN
ftr-409	561	2	,	,	PUNCT
ftr-409	561	3	john	john	PROPN
ftr-409	561	4	buckley	buckley	PROPN
ftr-409	561	5	,	,	PUNCT
ftr-409	561	6	the	the	DET
ftr-409	561	7	tangled	tangled	ADJ
ftr-409	561	8	web	web	NOUN
ftr-409	561	9	of	of	ADP
ftr-409	561	10	the	the	DET
ftr-409	561	11	individual	individual	ADJ
ftr-409	561	12	amt	amt	PROPN
ftr-409	561	13	,	,	PUNCT
ftr-409	561	14	108	108	NUM
ftr-409	561	15	tax	tax	NOUN
ftr-409	561	16	notes	note	NOUN
ftr-409	561	17	347	347	NUM
ftr-409	561	18	.	.	PUNCT
ftr-409	562	1	(	(	PUNCT
ftr-409	562	2	july	july	PROPN
ftr-409	562	3	18	18	NUM
ftr-409	562	4	,	,	PUNCT
ftr-409	562	5	2005	2005	NUM
ftr-409	562	6	)	)	PUNCT
ftr-409	562	7	.	.	PUNCT
ftr-409	563	1	95	95	NUM
ftr-409	563	2	.	.	PUNCT
ftr-409	564	1	see	see	VERB
ftr-409	564	2	tra	tra	PROPN
ftr-409	564	3	1986	1986	NUM
ftr-409	564	4	bluebook	bluebook	NOUN
ftr-409	564	5	,	,	PUNCT
ftr-409	564	6	supra	supra	PROPN
ftr-409	564	7	note	note	NOUN
ftr-409	564	8	93	93	NUM
ftr-409	564	9	,	,	PUNCT
ftr-409	564	10	at	at	ADP
ftr-409	564	11	78	78	NUM
ftr-409	564	12	.	.	PUNCT
ftr-409	565	1	(	(	PUNCT
ftr-409	565	2	“	"	PUNCT
ftr-409	565	3	[	[	X
ftr-409	565	4	the	the	DET
ftr-409	565	5	2	2	NUM
ftr-409	565	6	%	%	NOUN
ftr-409	565	7	]	]	PUNCT
ftr-409	565	8	floor	floor	NOUN
ftr-409	565	9	will	will	AUX
ftr-409	565	10	relieve	relieve	VERB
ftr-409	565	11	taxpayers	taxpayer	NOUN
ftr-409	565	12	of	of	ADP
ftr-409	565	13	the	the	DET
ftr-409	565	14	burden	burden	NOUN
ftr-409	565	15	of	of	ADP
ftr-409	565	16	recordkeeping	recordkeeping	NOUN
ftr-409	565	17	unless	unless	SCONJ
ftr-409	565	18	they	they	PRON
ftr-409	565	19	expect	expect	VERB
ftr-409	565	20	to	to	PART
ftr-409	565	21	incur	incur	VERB
ftr-409	565	22	expenditures	expenditure	NOUN
ftr-409	565	23	in	in	ADP
ftr-409	565	24	excess	excess	NOUN
ftr-409	565	25	of	of	ADP
ftr-409	565	26	the	the	DET
ftr-409	565	27	floor	floor	NOUN
ftr-409	565	28	.	.	PUNCT
ftr-409	565	29	”	"	PUNCT
ftr-409	566	1	)	)	PUNCT
ftr-409	566	2	96	96	NUM
ftr-409	566	3	.	.	PUNCT
ftr-409	567	1	the	the	DET
ftr-409	567	2	estimated	estimate	VERB
ftr-409	567	3	budget	budget	NOUN
ftr-409	567	4	effects	effect	NOUN
ftr-409	567	5	of	of	ADP
ftr-409	567	6	tra	tra	NOUN
ftr-409	567	7	1986	1986	NUM
ftr-409	567	8	,	,	PUNCT
ftr-409	567	9	set	set	VERB
ftr-409	567	10	forth	forth	ADP
ftr-409	567	11	in	in	ADP
ftr-409	567	12	the	the	DET
ftr-409	567	13	tra	tra	NOUN
ftr-409	567	14	1986	1986	NUM
ftr-409	567	15	bluebook	bluebook	NOUN
ftr-409	567	16	,	,	PUNCT
ftr-409	567	17	group	group	NOUN
ftr-409	567	18	the	the	DET
ftr-409	567	19	changes	change	NOUN
ftr-409	567	20	to	to	ADP
ftr-409	567	21	all	all	DET
ftr-409	567	22	miscellaneous	miscellaneous	ADJ
ftr-409	567	23	itemized	itemize	VERB
ftr-409	567	24	deductions	deduction	NOUN
ftr-409	567	25	together	together	ADV
ftr-409	567	26	with	with	ADP
ftr-409	567	27	employee	employee	NOUN
ftr-409	567	28	business	business	NOUN
ftr-409	567	29	expenses	expense	NOUN
ftr-409	567	30	,	,	PUNCT
ftr-409	567	31	hobby	hobby	NOUN
ftr-409	567	32	losses	loss	NOUN
ftr-409	567	33	,	,	PUNCT
ftr-409	567	34	and	and	CCONJ
ftr-409	567	35	business	business	NOUN
ftr-409	567	36	use	use	NOUN
ftr-409	567	37	of	of	ADP
ftr-409	567	38	homes	home	NOUN
ftr-409	567	39	.	.	PUNCT
ftr-409	568	1	see	see	VERB
ftr-409	568	2	i	i	PRON
ftr-409	568	3	d.	d.	PROPN
ftr-409	568	4	at	at	ADP
ftr-409	568	5	1360	1360	NUM
ftr-409	568	6	,	,	PUNCT
ftr-409	568	7	table	table	NOUN
ftr-409	568	8	a-2	a-2	PROPN
ftr-409	568	9	.	.	PUNCT
ftr-409	569	1	the	the	DET
ftr-409	569	2	revenue	revenue	NOUN
ftr-409	569	3	increase	increase	NOUN
ftr-409	569	4	attributable	attributable	ADJ
ftr-409	569	5	to	to	ADP
ftr-409	569	6	these	these	DET
ftr-409	569	7	changes	change	NOUN
ftr-409	569	8	for	for	ADP
ftr-409	569	9	the	the	DET
ftr-409	569	10	period	period	NOUN
ftr-409	569	11	1987	1987	NUM
ftr-409	569	12	-	-	SYM
ftr-409	569	13	1991	1991	NUM
ftr-409	569	14	was	be	AUX
ftr-409	569	15	projected	project	VERB
ftr-409	569	16	to	to	PART
ftr-409	569	17	be	be	AUX
ftr-409	569	18	$	$	SYM
ftr-409	569	19	19,447,000,000	19,447,000,000	NUM
ftr-409	569	20	.	.	PUNCT
ftr-409	570	1	i	i	PRON
ftr-409	570	2	d.	d.	PROPN
ftr-409	570	3	2006	2006	NUM
ftr-409	570	4	]	]	PUNCT
ftr-409	570	5	taxing	tax	VERB
ftr-409	570	6	middle	middle	ADJ
ftr-409	570	7	class	class	NOUN
ftr-409	570	8	trust(s	trust(s	PROPN
ftr-409	570	9	)	)	PUNCT
ftr-409	570	10	529	529	NUM
ftr-409	570	11	1	1	NUM
ftr-409	570	12	.	.	PUNCT
ftr-409	571	1	the	the	DET
ftr-409	571	2	dilemma	dilemma	NOUN
ftr-409	571	3	about	about	ADP
ftr-409	571	4	trusts	trust	VERB
ftr-409	571	5	the	the	DET
ftr-409	571	6	formula	formula	NOUN
ftr-409	571	7	for	for	ADP
ftr-409	571	8	computing	compute	VERB
ftr-409	571	9	taxable	taxable	ADJ
ftr-409	571	10	income	income	NOUN
ftr-409	571	11	for	for	ADP
ftr-409	571	12	trusts	trust	NOUN
ftr-409	571	13	,	,	PUNCT
ftr-409	571	14	as	as	SCONJ
ftr-409	571	15	it	it	PRON
ftr-409	571	16	existed	exist	VERB
ftr-409	571	17	prior	prior	ADV
ftr-409	571	18	to	to	ADP
ftr-409	571	19	the	the	DET
ftr-409	571	20	enactment	enactment	NOUN
ftr-409	571	21	of	of	ADP
ftr-409	571	22	section	section	NOUN
ftr-409	571	23	67	67	NUM
ftr-409	571	24	,	,	PUNCT
ftr-409	571	25	created	create	VERB
ftr-409	571	26	a	a	DET
ftr-409	571	27	policy	policy	NOUN
ftr-409	571	28	dilemma	dilemma	NOUN
ftr-409	571	29	about	about	ADP
ftr-409	571	30	the	the	DET
ftr-409	571	31	applicability	applicability	NOUN
ftr-409	571	32	of	of	ADP
ftr-409	571	33	the	the	DET
ftr-409	571	34	2	2	NUM
ftr-409	571	35	%	%	NOUN
ftr-409	571	36	floor	floor	NOUN
ftr-409	571	37	to	to	ADP
ftr-409	571	38	trusts	trust	NOUN
ftr-409	571	39	.	.	PUNCT
ftr-409	572	1	trusts	trust	NOUN
ftr-409	572	2	computed	compute	VERB
ftr-409	572	3	taxable	taxable	ADJ
ftr-409	572	4	income	income	NOUN
ftr-409	572	5	by	by	ADP
ftr-409	572	6	deducting	deduct	VERB
ftr-409	572	7	the	the	DET
ftr-409	572	8	personal	personal	ADJ
ftr-409	572	9	exemption	exemption	NOUN
ftr-409	572	10	,	,	PUNCT
ftr-409	572	11	and	and	CCONJ
ftr-409	572	12	other	other	ADJ
ftr-409	572	13	expenditures	expenditure	NOUN
ftr-409	572	14	that	that	PRON
ftr-409	572	15	qualified	qualified	ADJ
ftr-409	572	16	under	under	ADP
ftr-409	572	17	the	the	DET
ftr-409	572	18	provisions	provision	NOUN
ftr-409	572	19	of	of	ADP
ftr-409	572	20	the	the	DET
ftr-409	572	21	code	code	NOUN
ftr-409	572	22	,	,	PUNCT
ftr-409	572	23	to	to	PART
ftr-409	572	24	arrive	arrive	VERB
ftr-409	572	25	at	at	ADP
ftr-409	572	26	tentative	tentative	ADJ
ftr-409	572	27	taxable	taxable	ADJ
ftr-409	572	28	income	income	NOUN
ftr-409	572	29	that	that	PRON
ftr-409	572	30	would	would	AUX
ftr-409	572	31	then	then	ADV
ftr-409	572	32	be	be	AUX
ftr-409	572	33	allocated	allocate	VERB
ftr-409	572	34	between	between	ADP
ftr-409	572	35	the	the	DET
ftr-409	572	36	trust	trust	NOUN
ftr-409	572	37	and	and	CCONJ
ftr-409	572	38	its	its	PRON
ftr-409	572	39	beneficiaries	beneficiary	NOUN
ftr-409	572	40	.	.	PUNCT
ftr-409	573	1	the	the	DET
ftr-409	573	2	income	income	NOUN
ftr-409	573	3	remaining	remain	VERB
ftr-409	573	4	after	after	SCONJ
ftr-409	573	5	the97	the97	PROPN
ftr-409	573	6	allocation	allocation	NOUN
ftr-409	573	7	to	to	ADP
ftr-409	573	8	beneficiaries	beneficiary	NOUN
ftr-409	573	9	was	be	AUX
ftr-409	573	10	the	the	DET
ftr-409	573	11	income	income	NOUN
ftr-409	573	12	taxable	taxable	ADJ
ftr-409	573	13	to	to	ADP
ftr-409	573	14	the	the	DET
ftr-409	573	15	trust	trust	NOUN
ftr-409	573	16	.	.	PUNCT
ftr-409	574	1	this	this	DET
ftr-409	574	2	formula	formula	NOUN
ftr-409	574	3	required	require	VERB
ftr-409	574	4	no	no	DET
ftr-409	574	5	computation	computation	NOUN
ftr-409	574	6	of	of	ADP
ftr-409	574	7	agi	agi	NOUN
ftr-409	574	8	,	,	PUNCT
ftr-409	574	9	because	because	SCONJ
ftr-409	574	10	the	the	DET
ftr-409	574	11	principal	principal	ADJ
ftr-409	574	12	function	function	NOUN
ftr-409	574	13	of	of	ADP
ftr-409	574	14	agi	agi	NOUN
ftr-409	574	15	is	be	AUX
ftr-409	574	16	to	to	PART
ftr-409	574	17	segregate	segregate	VERB
ftr-409	574	18	above	above	ADP
ftr-409	574	19	the	the	DET
ftr-409	574	20	line	line	NOUN
ftr-409	574	21	and	and	CCONJ
ftr-409	574	22	below	below	ADP
ftr-409	574	23	the	the	DET
ftr-409	574	24	line	line	NOUN
ftr-409	574	25	deductions	deduction	NOUN
ftr-409	574	26	in	in	ADP
ftr-409	574	27	order	order	NOUN
ftr-409	574	28	to	to	PART
ftr-409	574	29	facilitate	facilitate	VERB
ftr-409	574	30	the	the	DET
ftr-409	574	31	decision	decision	NOUN
ftr-409	574	32	whether	whether	SCONJ
ftr-409	574	33	to	to	PART
ftr-409	574	34	elect	elect	VERB
ftr-409	574	35	to	to	PART
ftr-409	574	36	itemize	itemize	VERB
ftr-409	574	37	rather	rather	ADV
ftr-409	574	38	than	than	ADP
ftr-409	574	39	claim	claim	VERB
ftr-409	574	40	the	the	DET
ftr-409	574	41	standard	standard	ADJ
ftr-409	574	42	deduction.98	deduction.98	NOUN
ftr-409	574	43	trusts	trust	NOUN
ftr-409	574	44	were	be	AUX
ftr-409	574	45	(	(	PUNCT
ftr-409	574	46	and	and	CCONJ
ftr-409	574	47	are	be	AUX
ftr-409	574	48	)	)	PUNCT
ftr-409	574	49	ineligible	ineligible	ADJ
ftr-409	574	50	for	for	ADP
ftr-409	574	51	the	the	DET
ftr-409	574	52	standard	standard	ADJ
ftr-409	574	53	deduction	deduction	NOUN
ftr-409	574	54	,	,	PUNCT
ftr-409	574	55	and	and	CCONJ
ftr-409	574	56	so	so	ADV
ftr-409	574	57	they	they	PRON
ftr-409	574	58	simply	simply	ADV
ftr-409	574	59	claim	claim	VERB
ftr-409	574	60	the	the	DET
ftr-409	574	61	deductions	deduction	NOUN
ftr-409	574	62	to	to	PART
ftr-409	574	63	which	which	PRON
ftr-409	574	64	they	they	PRON
ftr-409	574	65	are	be	AUX
ftr-409	574	66	entitled	entitle	VERB
ftr-409	574	67	,	,	PUNCT
ftr-409	574	68	however	however	ADV
ftr-409	574	69	modest	modest	ADJ
ftr-409	574	70	they	they	PRON
ftr-409	574	71	might	might	AUX
ftr-409	574	72	be	be	AUX
ftr-409	574	73	.	.	PUNCT
ftr-409	575	1	the	the	DET
ftr-409	575	2	inverse	inverse	NOUN
ftr-409	575	3	relationship	relationship	NOUN
ftr-409	575	4	between	between	ADP
ftr-409	575	5	the	the	DET
ftr-409	575	6	standard	standard	ADJ
ftr-409	575	7	deduction	deduction	NOUN
ftr-409	575	8	and	and	CCONJ
ftr-409	575	9	the	the	DET
ftr-409	575	10	2	2	NUM
ftr-409	575	11	%	%	NOUN
ftr-409	575	12	floor	floor	NOUN
ftr-409	575	13	might	might	AUX
ftr-409	575	14	seem	seem	VERB
ftr-409	575	15	to	to	PART
ftr-409	575	16	suggest	suggest	VERB
ftr-409	575	17	that	that	SCONJ
ftr-409	575	18	trusts	trust	NOUN
ftr-409	575	19	ought	ought	AUX
ftr-409	575	20	not	not	PART
ftr-409	575	21	to	to	PART
ftr-409	575	22	be	be	AUX
ftr-409	575	23	subject	subject	ADJ
ftr-409	575	24	to	to	ADP
ftr-409	575	25	the	the	DET
ftr-409	575	26	limitations	limitation	NOUN
ftr-409	575	27	of	of	ADP
ftr-409	575	28	section	section	NOUN
ftr-409	575	29	67	67	NUM
ftr-409	575	30	.	.	PUNCT
ftr-409	576	1	if	if	SCONJ
ftr-409	576	2	trusts	trust	NOUN
ftr-409	576	3	can	can	AUX
ftr-409	576	4	not	not	PART
ftr-409	576	5	claim	claim	VERB
ftr-409	576	6	the	the	DET
ftr-409	576	7	standard	standard	ADJ
ftr-409	576	8	deduction	deduction	NOUN
ftr-409	576	9	,	,	PUNCT
ftr-409	576	10	the	the	DET
ftr-409	576	11	2	2	NUM
ftr-409	576	12	%	%	NOUN
ftr-409	576	13	floor	floor	NOUN
ftr-409	576	14	can	can	AUX
ftr-409	576	15	not	not	PART
ftr-409	576	16	serve	serve	VERB
ftr-409	576	17	the	the	DET
ftr-409	576	18	purpose	purpose	NOUN
ftr-409	576	19	of	of	ADP
ftr-409	576	20	reducing	reduce	VERB
ftr-409	576	21	recordkeeping	recordkeeping	NOUN
ftr-409	576	22	by	by	ADP
ftr-409	576	23	channeling	channel	VERB
ftr-409	576	24	these	these	DET
ftr-409	576	25	taxpayers	taxpayer	NOUN
ftr-409	576	26	into	into	ADP
ftr-409	576	27	the	the	DET
ftr-409	576	28	standard	standard	ADJ
ftr-409	576	29	deduction	deduction	NOUN
ftr-409	576	30	.	.	PUNCT
ftr-409	577	1	moreover	moreover	ADV
ftr-409	577	2	,	,	PUNCT
ftr-409	577	3	section	section	NOUN
ftr-409	577	4	67	67	NUM
ftr-409	577	5	’s	’s	PART
ftr-409	577	6	rationale	rationale	NOUN
ftr-409	577	7	of	of	ADP
ftr-409	577	8	curtailing	curtail	VERB
ftr-409	577	9	use	use	NOUN
ftr-409	577	10	of	of	ADP
ftr-409	577	11	deductions	deduction	NOUN
ftr-409	577	12	serving	serve	VERB
ftr-409	577	13	policy	policy	NOUN
ftr-409	577	14	objectives	objective	NOUN
ftr-409	577	15	other	other	ADJ
ftr-409	577	16	than	than	ADP
ftr-409	577	17	accurate	accurate	ADJ
ftr-409	577	18	measurement	measurement	NOUN
ftr-409	577	19	of	of	ADP
ftr-409	577	20	net	net	ADJ
ftr-409	577	21	income	income	NOUN
ftr-409	577	22	is	be	AUX
ftr-409	577	23	largely	largely	ADV
ftr-409	577	24	inapplicable	inapplicable	ADJ
ftr-409	577	25	to	to	ADP
ftr-409	577	26	trusts	trust	NOUN
ftr-409	577	27	because	because	SCONJ
ftr-409	577	28	trusts	trust	NOUN
ftr-409	577	29	,	,	PUNCT
ftr-409	577	30	by	by	ADP
ftr-409	577	31	their	their	PRON
ftr-409	577	32	nature	nature	NOUN
ftr-409	577	33	,	,	PUNCT
ftr-409	577	34	exist	exist	VERB
ftr-409	577	35	to99	to99	PROPN
ftr-409	577	36	produce	produce	VERB
ftr-409	577	37	income	income	NOUN
ftr-409	577	38	(	(	PUNCT
ftr-409	577	39	or	or	CCONJ
ftr-409	577	40	at	at	ADP
ftr-409	577	41	least	least	ADJ
ftr-409	577	42	returns	return	NOUN
ftr-409	577	43	on	on	ADP
ftr-409	577	44	property	property	NOUN
ftr-409	577	45	)	)	PUNCT
ftr-409	577	46	and	and	CCONJ
ftr-409	577	47	correspondingly	correspondingly	ADV
ftr-409	577	48	incur100	incur100	PROPN
ftr-409	577	49	97	97	NUM
ftr-409	577	50	.	.	PUNCT
ftr-409	578	1	irc	irc	PROPN
ftr-409	578	2	§	§	PROPN
ftr-409	578	3	641(b	641(b	PROPN
ftr-409	578	4	)	)	PUNCT
ftr-409	578	5	.	.	PUNCT
ftr-409	579	1	98	98	NUM
ftr-409	579	2	.	.	PUNCT
ftr-409	580	1	see	see	VERB
ftr-409	580	2	supra	supra	PROPN
ftr-409	580	3	note	note	PROPN
ftr-409	580	4	82	82	NUM
ftr-409	580	5	.	.	PUNCT
ftr-409	581	1	99	99	NUM
ftr-409	581	2	.	.	PUNCT
ftr-409	582	1	see	see	VERB
ftr-409	582	2	supra	supra	PROPN
ftr-409	582	3	note	note	PROPN
ftr-409	582	4	93	93	NUM
ftr-409	582	5	.	.	PUNCT
ftr-409	583	1	100	100	NUM
ftr-409	583	2	.	.	PUNCT
ftr-409	584	1	the	the	DET
ftr-409	584	2	obligation	obligation	NOUN
ftr-409	584	3	of	of	ADP
ftr-409	584	4	trustees	trustee	NOUN
ftr-409	584	5	traditionally	traditionally	ADV
ftr-409	584	6	required	require	VERB
ftr-409	584	7	production	production	NOUN
ftr-409	584	8	of	of	ADP
ftr-409	584	9	income	income	NOUN
ftr-409	584	10	,	,	PUNCT
ftr-409	584	11	and	and	CCONJ
ftr-409	584	12	preservation	preservation	NOUN
ftr-409	584	13	of	of	ADP
ftr-409	584	14	principal	principal	NOUN
ftr-409	584	15	as	as	ADV
ftr-409	584	16	well	well	ADV
ftr-409	584	17	,	,	PUNCT
ftr-409	584	18	in	in	ADP
ftr-409	584	19	order	order	NOUN
ftr-409	584	20	fulfill	fulfill	NOUN
ftr-409	584	21	duties	duty	NOUN
ftr-409	584	22	to	to	PART
ftr-409	584	23	income	income	VERB
ftr-409	584	24	beneficiaries	beneficiary	NOUN
ftr-409	584	25	and	and	CCONJ
ftr-409	584	26	remaindermen	remainderman	NOUN
ftr-409	584	27	.	.	PUNCT
ftr-409	585	1	this	this	DET
ftr-409	585	2	income	income	NOUN
ftr-409	585	3	-	-	PUNCT
ftr-409	585	4	principal	principal	NOUN
ftr-409	585	5	dichotomy	dichotomy	NOUN
ftr-409	585	6	distorted	distort	VERB
ftr-409	585	7	investment	investment	NOUN
ftr-409	585	8	decisions	decision	NOUN
ftr-409	585	9	,	,	PUNCT
ftr-409	585	10	because	because	SCONJ
ftr-409	585	11	the	the	DET
ftr-409	585	12	trustee	trustee	NOUN
ftr-409	585	13	was	be	AUX
ftr-409	585	14	obliged	oblige	VERB
ftr-409	585	15	to	to	PART
ftr-409	585	16	generate	generate	VERB
ftr-409	585	17	“	"	PUNCT
ftr-409	585	18	income	income	NOUN
ftr-409	585	19	”	"	PUNCT
ftr-409	585	20	as	as	SCONJ
ftr-409	585	21	defined	define	VERB
ftr-409	585	22	under	under	ADP
ftr-409	585	23	state	state	NOUN
ftr-409	585	24	law	law	NOUN
ftr-409	585	25	(	(	PUNCT
ftr-409	585	26	e.g.	e.g.	ADV
ftr-409	585	27	,	,	PUNCT
ftr-409	585	28	dividends	dividend	NOUN
ftr-409	585	29	,	,	PUNCT
ftr-409	585	30	interest	interest	NOUN
ftr-409	585	31	)	)	PUNCT
ftr-409	585	32	rather	rather	ADV
ftr-409	585	33	than	than	ADP
ftr-409	585	34	maximizing	maximize	VERB
ftr-409	585	35	the	the	DET
ftr-409	585	36	total	total	ADJ
ftr-409	585	37	return	return	NOUN
ftr-409	585	38	from	from	ADP
ftr-409	585	39	the	the	DET
ftr-409	585	40	trust	trust	NOUN
ftr-409	585	41	.	.	PUNCT
ftr-409	586	1	to	to	PART
ftr-409	586	2	avoid	avoid	VERB
ftr-409	586	3	this	this	DET
ftr-409	586	4	distortion	distortion	NOUN
ftr-409	586	5	,	,	PUNCT
ftr-409	586	6	the	the	DET
ftr-409	586	7	modern	modern	ADJ
ftr-409	586	8	trend	trend	NOUN
ftr-409	586	9	is	be	AUX
ftr-409	586	10	to	to	PART
ftr-409	586	11	define	define	VERB
ftr-409	586	12	“	"	PUNCT
ftr-409	586	13	income	income	NOUN
ftr-409	586	14	”	"	PUNCT
ftr-409	586	15	for	for	ADP
ftr-409	586	16	state	state	NOUN
ftr-409	586	17	law	law	NOUN
ftr-409	586	18	purposes	purpose	NOUN
ftr-409	586	19	as	as	ADP
ftr-409	586	20	a	a	DET
ftr-409	586	21	fixed	fix	VERB
ftr-409	586	22	return	return	NOUN
ftr-409	586	23	on	on	ADP
ftr-409	586	24	trust	trust	NOUN
ftr-409	586	25	assets	asset	NOUN
ftr-409	586	26	(	(	PUNCT
ftr-409	586	27	e.g.	e.g.	ADV
ftr-409	586	28	,	,	PUNCT
ftr-409	586	29	4	4	NUM
ftr-409	586	30	%	%	NOUN
ftr-409	586	31	)	)	PUNCT
ftr-409	586	32	so	so	SCONJ
ftr-409	586	33	that	that	SCONJ
ftr-409	586	34	the	the	DET
ftr-409	586	35	trustee	trustee	NOUN
ftr-409	586	36	can	can	AUX
ftr-409	586	37	invest	invest	VERB
ftr-409	586	38	for	for	ADP
ftr-409	586	39	total	total	ADJ
ftr-409	586	40	return	return	NOUN
ftr-409	586	41	without	without	ADP
ftr-409	586	42	jeopardizing	jeopardize	VERB
ftr-409	586	43	the	the	DET
ftr-409	586	44	interests	interest	NOUN
ftr-409	586	45	of	of	ADP
ftr-409	586	46	either	either	CCONJ
ftr-409	586	47	income	income	NOUN
ftr-409	586	48	beneficiaries	beneficiary	NOUN
ftr-409	586	49	or	or	CCONJ
ftr-409	586	50	remaindermen	remainderman	NOUN
ftr-409	586	51	.	.	PUNCT
ftr-409	587	1	see	see	VERB
ftr-409	587	2	,	,	PUNCT
ftr-409	587	3	e.g.	e.g.	ADV
ftr-409	587	4	,	,	PUNCT
ftr-409	587	5	ny	ny	PROPN
ftr-409	587	6	est	est	X
ftr-409	587	7	.	.	PUNCT
ftr-409	588	1	powers	power	NOUN
ftr-409	588	2	&	&	CCONJ
ftr-409	588	3	trusts	trust	VERB
ftr-409	588	4	law	law	NOUN
ftr-409	588	5	§	§	PROPN
ftr-409	588	6	11	11	NUM
ftr-409	588	7	-	-	SYM
ftr-409	588	8	2.4	2.4	NUM
ftr-409	588	9	(	(	PUNCT
ftr-409	588	10	mckinney	mckinney	NOUN
ftr-409	588	11	supp	supp	PROPN
ftr-409	588	12	.	.	PUNCT
ftr-409	589	1	2006	2006	NUM
ftr-409	589	2	)	)	PUNCT
ftr-409	589	3	(	(	PUNCT
ftr-409	589	4	authorizing	authorize	VERB
ftr-409	589	5	election	election	NOUN
ftr-409	589	6	to	to	PART
ftr-409	589	7	define	define	VERB
ftr-409	589	8	income	income	NOUN
ftr-409	589	9	as	as	ADP
ftr-409	589	10	a	a	DET
ftr-409	589	11	fixed	fix	VERB
ftr-409	589	12	percentage	percentage	NOUN
ftr-409	589	13	)	)	PUNCT
ftr-409	589	14	.	.	PUNCT
ftr-409	590	1	see	see	VERB
ftr-409	590	2	generally	generally	ADV
ftr-409	590	3	,	,	PUNCT
ftr-409	590	4	w.	w.	PROPN
ftr-409	590	5	brantley	brantley	PROPN
ftr-409	590	6	phillips	phillips	PROPN
ftr-409	590	7	,	,	PUNCT
ftr-409	590	8	jr	jr	PROPN
ftr-409	590	9	.	.	PROPN
ftr-409	590	10	,	,	PUNCT
ftr-409	590	11	chasing	chase	VERB
ftr-409	590	12	down	down	ADP
ftr-409	590	13	the	the	DET
ftr-409	590	14	devil	devil	NOUN
ftr-409	590	15	:	:	PUNCT
ftr-409	590	16	standards	standard	NOUN
ftr-409	590	17	of	of	ADP
ftr-409	590	18	prudent	prudent	ADJ
ftr-409	590	19	investment	investment	NOUN
ftr-409	590	20	under	under	ADP
ftr-409	590	21	the	the	DET
ftr-409	590	22	restatement	restatement	NOUN
ftr-409	590	23	(	(	PUNCT
ftr-409	590	24	third	third	ADJ
ftr-409	590	25	)	)	PUNCT
ftr-409	590	26	of	of	ADP
ftr-409	590	27	trusts	trust	NOUN
ftr-409	590	28	,	,	PUNCT
ftr-409	590	29	54	54	NUM
ftr-409	590	30	wash	wash	NOUN
ftr-409	590	31	.	.	PUNCT
ftr-409	591	1	&	&	CCONJ
ftr-409	591	2	lee	lee	PROPN
ftr-409	591	3	l.	l.	PROPN
ftr-409	591	4	rev	rev	PROPN
ftr-409	591	5	.	.	PROPN
ftr-409	591	6	335	335	NUM
ftr-409	591	7	(	(	PUNCT
ftr-409	591	8	1997	1997	NUM
ftr-409	591	9	)	)	PUNCT
ftr-409	591	10	.	.	PUNCT
ftr-409	592	1	530	530	NUM
ftr-409	592	2	florida	florida	PROPN
ftr-409	592	3	tax	tax	NOUN
ftr-409	592	4	review	review	NOUN
ftr-409	592	5	[	[	X
ftr-409	592	6	vol.7:8	vol.7:8	NOUN
ftr-409	592	7	expenses	expense	NOUN
ftr-409	592	8	for	for	ADP
ftr-409	592	9	the	the	DET
ftr-409	592	10	purpose	purpose	NOUN
ftr-409	592	11	of	of	ADP
ftr-409	592	12	producing	produce	VERB
ftr-409	592	13	income	income	NOUN
ftr-409	592	14	rather	rather	ADV
ftr-409	592	15	than	than	ADP
ftr-409	592	16	to	to	PART
ftr-409	592	17	serve	serve	VERB
ftr-409	592	18	consumptive	consumptive	VERB
ftr-409	592	19	ends.101	ends.101	PROPN
ftr-409	592	20	on	on	ADP
ftr-409	592	21	the	the	DET
ftr-409	592	22	other	other	ADJ
ftr-409	592	23	hand	hand	NOUN
ftr-409	592	24	,	,	PUNCT
ftr-409	592	25	it	it	PRON
ftr-409	592	26	would	would	AUX
ftr-409	592	27	be	be	AUX
ftr-409	592	28	inequitable	inequitable	ADJ
ftr-409	592	29	to	to	PART
ftr-409	592	30	impose	impose	VERB
ftr-409	592	31	a	a	DET
ftr-409	592	32	limitation	limitation	NOUN
ftr-409	592	33	on	on	ADP
ftr-409	592	34	deductions	deduction	NOUN
ftr-409	592	35	of	of	ADP
ftr-409	592	36	individuals	individual	NOUN
ftr-409	592	37	without	without	ADP
ftr-409	592	38	imposing	impose	VERB
ftr-409	592	39	the	the	DET
ftr-409	592	40	same	same	ADJ
ftr-409	592	41	limitation	limitation	NOUN
ftr-409	592	42	on	on	ADP
ftr-409	592	43	trusts	trust	NOUN
ftr-409	592	44	.	.	PUNCT
ftr-409	593	1	although	although	SCONJ
ftr-409	593	2	trusts	trust	NOUN
ftr-409	593	3	do	do	AUX
ftr-409	593	4	not	not	PART
ftr-409	593	5	incur	incur	VERB
ftr-409	593	6	the	the	DET
ftr-409	593	7	type	type	NOUN
ftr-409	593	8	of	of	ADP
ftr-409	593	9	personal	personal	ADJ
ftr-409	593	10	(	(	PUNCT
ftr-409	593	11	non	non	ADJ
ftr-409	593	12	-	-	ADJ
ftr-409	593	13	income	income	ADJ
ftr-409	593	14	producing	producing	ADJ
ftr-409	593	15	)	)	PUNCT
ftr-409	593	16	expenditures	expenditure	NOUN
ftr-409	593	17	that	that	PRON
ftr-409	593	18	prompted	prompt	VERB
ftr-409	593	19	enactment	enactment	NOUN
ftr-409	593	20	of	of	ADP
ftr-409	593	21	section	section	NOUN
ftr-409	593	22	67	67	NUM
ftr-409	593	23	,	,	PUNCT
ftr-409	593	24	trusts	trust	NOUN
ftr-409	593	25	could	could	AUX
ftr-409	593	26	(	(	PUNCT
ftr-409	593	27	and	and	CCONJ
ftr-409	593	28	can	can	AUX
ftr-409	593	29	)	)	PUNCT
ftr-409	593	30	claim	claim	VERB
ftr-409	593	31	any	any	DET
ftr-409	593	32	itemized	itemize	VERB
ftr-409	593	33	deduction	deduction	NOUN
ftr-409	593	34	(	(	PUNCT
ftr-409	593	35	as	as	ADV
ftr-409	593	36	well	well	ADV
ftr-409	593	37	as	as	ADP
ftr-409	593	38	any	any	PRON
ftr-409	593	39	above	above	ADP
ftr-409	593	40	the	the	DET
ftr-409	593	41	line	line	NOUN
ftr-409	593	42	deduction	deduction	NOUN
ftr-409	593	43	)	)	PUNCT
ftr-409	593	44	for	for	ADP
ftr-409	593	45	which	which	PRON
ftr-409	593	46	they	they	PRON
ftr-409	593	47	qualify	qualify	VERB
ftr-409	593	48	,	,	PUNCT
ftr-409	593	49	including	include	VERB
ftr-409	593	50	the	the	DET
ftr-409	593	51	miscellaneous	miscellaneous	ADJ
ftr-409	593	52	itemized	itemize	VERB
ftr-409	593	53	deductions	deduction	NOUN
ftr-409	593	54	to	to	PART
ftr-409	593	55	which	which	PRON
ftr-409	593	56	section	section	NOUN
ftr-409	593	57	67	67	NUM
ftr-409	593	58	’s	’s	PART
ftr-409	593	59	limitation	limitation	NOUN
ftr-409	593	60	applies	apply	VERB
ftr-409	593	61	.	.	PUNCT
ftr-409	594	1	if	if	SCONJ
ftr-409	594	2	the	the	DET
ftr-409	594	3	code	code	NOUN
ftr-409	594	4	were	be	AUX
ftr-409	594	5	to	to	PART
ftr-409	594	6	subject	subject	VERB
ftr-409	594	7	individuals	individual	NOUN
ftr-409	594	8	to102	to102	ADP
ftr-409	594	9	deduction	deduction	NOUN
ftr-409	594	10	limitations	limitation	NOUN
ftr-409	594	11	while	while	SCONJ
ftr-409	594	12	exempting	exempt	VERB
ftr-409	594	13	trusts	trust	NOUN
ftr-409	594	14	from	from	ADP
ftr-409	594	15	the	the	DET
ftr-409	594	16	identical	identical	ADJ
ftr-409	594	17	limitations	limitation	NOUN
ftr-409	594	18	,	,	PUNCT
ftr-409	594	19	it	it	PRON
ftr-409	594	20	would	would	AUX
ftr-409	594	21	discriminate	discriminate	VERB
ftr-409	594	22	on	on	ADP
ftr-409	594	23	its	its	PRON
ftr-409	594	24	face	face	NOUN
ftr-409	594	25	in	in	ADP
ftr-409	594	26	favor	favor	NOUN
ftr-409	594	27	of	of	ADP
ftr-409	594	28	existing	exist	VERB
ftr-409	594	29	trusts	trust	NOUN
ftr-409	594	30	and	and	CCONJ
ftr-409	594	31	those	those	DET
ftr-409	594	32	individuals	individual	NOUN
ftr-409	594	33	who	who	PRON
ftr-409	594	34	were	be	AUX
ftr-409	594	35	positioned	position	VERB
ftr-409	594	36	to	to	PART
ftr-409	594	37	transfer	transfer	VERB
ftr-409	594	38	their	their	PRON
ftr-409	594	39	assets	asset	NOUN
ftr-409	594	40	in	in	ADP
ftr-409	594	41	trust	trust	NOUN
ftr-409	594	42	to	to	PART
ftr-409	594	43	secure	secure	VERB
ftr-409	594	44	this	this	DET
ftr-409	594	45	income	income	NOUN
ftr-409	594	46	tax	tax	NOUN
ftr-409	594	47	advantage	advantage	NOUN
ftr-409	594	48	.	.	PUNCT
ftr-409	595	1	to	to	PART
ftr-409	595	2	avoid	avoid	VERB
ftr-409	595	3	this	this	DET
ftr-409	595	4	possibility	possibility	NOUN
ftr-409	595	5	,	,	PUNCT
ftr-409	595	6	congress	congress	PROPN
ftr-409	595	7	extended	extend	VERB
ftr-409	595	8	the	the	DET
ftr-409	595	9	applicability	applicability	NOUN
ftr-409	595	10	of103	of103	NOUN
ftr-409	595	11	section	section	NOUN
ftr-409	595	12	67	67	NUM
ftr-409	595	13	to	to	ADP
ftr-409	595	14	trusts.104	trusts.104	NOUN
ftr-409	595	15	the	the	DET
ftr-409	595	16	decision	decision	NOUN
ftr-409	595	17	to	to	PART
ftr-409	595	18	subject	subject	VERB
ftr-409	595	19	trusts	trust	NOUN
ftr-409	595	20	to	to	PART
ftr-409	595	21	section	section	VERB
ftr-409	595	22	67	67	NUM
ftr-409	595	23	advanced	advance	VERB
ftr-409	595	24	the	the	DET
ftr-409	595	25	goal	goal	NOUN
ftr-409	595	26	of	of	ADP
ftr-409	595	27	horizontal	horizontal	ADJ
ftr-409	595	28	equity	equity	NOUN
ftr-409	595	29	between	between	ADP
ftr-409	595	30	trust	trust	NOUN
ftr-409	595	31	beneficiaries	beneficiary	NOUN
ftr-409	595	32	and	and	CCONJ
ftr-409	595	33	other	other	ADJ
ftr-409	595	34	individuals	individual	NOUN
ftr-409	595	35	by	by	ADP
ftr-409	595	36	assuring	assure	VERB
ftr-409	595	37	the	the	DET
ftr-409	595	38	same	same	ADJ
ftr-409	595	39	type	type	NOUN
ftr-409	595	40	of	of	ADP
ftr-409	595	41	expenditure	expenditure	NOUN
ftr-409	595	42	would	would	AUX
ftr-409	595	43	be	be	AUX
ftr-409	595	44	subject	subject	ADJ
ftr-409	595	45	to	to	ADP
ftr-409	595	46	the	the	DET
ftr-409	595	47	same	same	ADJ
ftr-409	595	48	deduction	deduction	NOUN
ftr-409	595	49	limitations	limitation	NOUN
ftr-409	595	50	regardless	regardless	ADV
ftr-409	595	51	of	of	ADP
ftr-409	595	52	who	who	PRON
ftr-409	595	53	incurred	incur	VERB
ftr-409	595	54	the	the	DET
ftr-409	595	55	expenditure	expenditure	NOUN
ftr-409	595	56	.	.	PUNCT
ftr-409	596	1	a	a	DET
ftr-409	596	2	policy	policy	NOUN
ftr-409	596	3	question	question	NOUN
ftr-409	596	4	remained	remain	VERB
ftr-409	596	5	,	,	PUNCT
ftr-409	596	6	however	however	ADV
ftr-409	596	7	,	,	PUNCT
ftr-409	596	8	about	about	ADP
ftr-409	596	9	how	how	SCONJ
ftr-409	596	10	to	to	PART
ftr-409	596	11	define	define	VERB
ftr-409	596	12	horizontal	horizontal	ADJ
ftr-409	596	13	equity	equity	NOUN
ftr-409	596	14	with	with	ADP
ftr-409	596	15	respect	respect	NOUN
ftr-409	596	16	to	to	ADP
ftr-409	596	17	expenditures	expenditure	NOUN
ftr-409	596	18	by	by	ADP
ftr-409	596	19	trusts	trust	NOUN
ftr-409	596	20	that	that	PRON
ftr-409	596	21	did	do	AUX
ftr-409	596	22	not	not	PART
ftr-409	596	23	parallel	parallel	VERB
ftr-409	596	24	expenditures	expenditure	NOUN
ftr-409	596	25	by	by	ADP
ftr-409	596	26	individuals.105	individuals.105	PROPN
ftr-409	596	27	101	101	NUM
ftr-409	596	28	.	.	PUNCT
ftr-409	597	1	examples	example	NOUN
ftr-409	597	2	of	of	ADP
ftr-409	597	3	deductions	deduction	NOUN
ftr-409	597	4	serving	serve	VERB
ftr-409	597	5	consumptive	consumptive	ADJ
ftr-409	597	6	ends	end	NOUN
ftr-409	597	7	include	include	VERB
ftr-409	597	8	the	the	DET
ftr-409	597	9	deductions	deduction	NOUN
ftr-409	597	10	for	for	ADP
ftr-409	597	11	and	and	CCONJ
ftr-409	597	12	interest	interest	NOUN
ftr-409	597	13	on	on	ADP
ftr-409	597	14	home	home	NOUN
ftr-409	597	15	mortgages	mortgage	NOUN
ftr-409	597	16	and	and	CCONJ
ftr-409	597	17	medical	medical	ADJ
ftr-409	597	18	expenses	expense	NOUN
ftr-409	597	19	.	.	PUNCT
ftr-409	598	1	see	see	VERB
ftr-409	598	2	irc	irc	PROPN
ftr-409	598	3	§	§	PROPN
ftr-409	598	4	§	§	PROPN
ftr-409	598	5	163(h)(2)(d	163(h)(2)(d	PROPN
ftr-409	598	6	)	)	PUNCT
ftr-409	598	7	,	,	PUNCT
ftr-409	598	8	(	(	PUNCT
ftr-409	598	9	3	3	NUM
ftr-409	598	10	)	)	PUNCT
ftr-409	598	11	,	,	PUNCT
ftr-409	598	12	and	and	CCONJ
ftr-409	598	13	213	213	NUM
ftr-409	598	14	.	.	NOUN
ftr-409	598	15	102	102	NUM
ftr-409	598	16	.	.	PUNCT
ftr-409	599	1	irc	irc	PROPN
ftr-409	599	2	§	§	PROPN
ftr-409	599	3	§	§	PROPN
ftr-409	599	4	641(b	641(b	PROPN
ftr-409	599	5	)	)	PUNCT
ftr-409	599	6	,	,	PUNCT
ftr-409	599	7	642	642	NUM
ftr-409	599	8	.	.	PUNCT
ftr-409	599	9	103	103	NUM
ftr-409	599	10	.	.	PUNCT
ftr-409	600	1	it	it	PRON
ftr-409	600	2	seems	seem	VERB
ftr-409	600	3	unlikely	unlikely	ADJ
ftr-409	600	4	that	that	SCONJ
ftr-409	600	5	the	the	DET
ftr-409	600	6	tax	tax	NOUN
ftr-409	600	7	savings	saving	NOUN
ftr-409	600	8	would	would	AUX
ftr-409	600	9	ever	ever	ADV
ftr-409	600	10	exceed	exceed	VERB
ftr-409	600	11	the	the	DET
ftr-409	600	12	cost	cost	NOUN
ftr-409	600	13	of	of	ADP
ftr-409	600	14	creating	create	VERB
ftr-409	600	15	and	and	CCONJ
ftr-409	600	16	administering	administer	VERB
ftr-409	600	17	the	the	DET
ftr-409	600	18	otherwise	otherwise	ADV
ftr-409	600	19	unnecessary	unnecessary	ADJ
ftr-409	600	20	trust	trust	PROPN
ftr-409	600	21	.	.	PUNCT
ftr-409	601	1	stanford	stanford	PROPN
ftr-409	601	2	l.	l.	PROPN
ftr-409	601	3	stevenson	stevenson	PROPN
ftr-409	601	4	iii	iii	PROPN
ftr-409	601	5	,	,	PUNCT
ftr-409	601	6	note	note	NOUN
ftr-409	601	7	,	,	PUNCT
ftr-409	601	8	the	the	DET
ftr-409	601	9	standard	standard	NOUN
ftr-409	601	10	for	for	ADP
ftr-409	601	11	fully	fully	ADV
ftr-409	601	12	deductible	deductible	ADJ
ftr-409	601	13	trust	trust	NOUN
ftr-409	601	14	expenses	expense	NOUN
ftr-409	601	15	under	under	ADP
ftr-409	601	16	section	section	NOUN
ftr-409	601	17	67(e	67(e	PROPN
ftr-409	601	18	):	):	PUNCT
ftr-409	601	19	o’neill	o’neill	PROPN
ftr-409	601	20	irrevocable	irrevocable	ADJ
ftr-409	601	21	trust	trust	NOUN
ftr-409	601	22	v.	v.	ADP
ftr-409	601	23	comm’r	comm’r	NOUN
ftr-409	601	24	,	,	PUNCT
ftr-409	601	25	46	46	NUM
ftr-409	601	26	tax	tax	NOUN
ftr-409	601	27	law	law	NOUN
ftr-409	601	28	655	655	NUM
ftr-409	601	29	,	,	PUNCT
ftr-409	601	30	661	661	NUM
ftr-409	601	31	(	(	PUNCT
ftr-409	601	32	1993	1993	NUM
ftr-409	601	33	)	)	PUNCT
ftr-409	601	34	.	.	PUNCT
ftr-409	602	1	nevertheless	nevertheless	ADV
ftr-409	602	2	,	,	PUNCT
ftr-409	602	3	the	the	DET
ftr-409	602	4	appearance	appearance	NOUN
ftr-409	602	5	of	of	ADP
ftr-409	602	6	fairness	fairness	NOUN
ftr-409	602	7	supports	support	VERB
ftr-409	602	8	the	the	DET
ftr-409	602	9	application	application	NOUN
ftr-409	602	10	of	of	ADP
ftr-409	602	11	the	the	DET
ftr-409	602	12	floor	floor	NOUN
ftr-409	602	13	to	to	AUX
ftr-409	602	14	trusts	trust	NOUN
ftr-409	602	15	so	so	ADV
ftr-409	602	16	long	long	ADV
ftr-409	602	17	as	as	SCONJ
ftr-409	602	18	it	it	PRON
ftr-409	602	19	does	do	AUX
ftr-409	602	20	not	not	PART
ftr-409	602	21	produce	produce	VERB
ftr-409	602	22	actual	actual	ADJ
ftr-409	602	23	unfairness	unfairness	NOUN
ftr-409	602	24	.	.	PUNCT
ftr-409	603	1	104	104	NUM
ftr-409	603	2	.	.	PUNCT
ftr-409	604	1	see	see	VERB
ftr-409	604	2	,	,	PUNCT
ftr-409	604	3	tra	tra	PROPN
ftr-409	604	4	1986	1986	NUM
ftr-409	604	5	bluebook	bluebook	PROPN
ftr-409	604	6	supra	supra	PROPN
ftr-409	604	7	note	note	PROPN
ftr-409	604	8	93	93	NUM
ftr-409	604	9	,	,	PUNCT
ftr-409	604	10	at	at	ADP
ftr-409	604	11	81	81	NUM
ftr-409	604	12	.	.	PUNCT
ftr-409	605	1	105	105	NUM
ftr-409	605	2	.	.	PUNCT
ftr-409	606	1	this	this	PRON
ftr-409	606	2	is	be	AUX
ftr-409	606	3	a	a	DET
ftr-409	606	4	policy	policy	NOUN
ftr-409	606	5	question	question	NOUN
ftr-409	606	6	because	because	SCONJ
ftr-409	606	7	agi	agi	NOUN
ftr-409	606	8	is	be	AUX
ftr-409	606	9	not	not	PART
ftr-409	606	10	a	a	DET
ftr-409	606	11	theoretically	theoretically	ADV
ftr-409	606	12	pure	pure	ADJ
ftr-409	606	13	concept	concept	NOUN
ftr-409	606	14	.	.	PUNCT
ftr-409	607	1	the	the	DET
ftr-409	607	2	code	code	NOUN
ftr-409	607	3	’s	’s	PART
ftr-409	607	4	basic	basic	ADJ
ftr-409	607	5	division	division	NOUN
ftr-409	607	6	of	of	ADP
ftr-409	607	7	deductions	deduction	NOUN
ftr-409	607	8	as	as	ADP
ftr-409	607	9	above	above	ADP
ftr-409	607	10	the	the	DET
ftr-409	607	11	line	line	NOUN
ftr-409	607	12	or	or	CCONJ
ftr-409	607	13	below	below	ADP
ftr-409	607	14	the	the	DET
ftr-409	607	15	line	line	NOUN
ftr-409	607	16	reflects	reflect	VERB
ftr-409	607	17	,	,	PUNCT
ftr-409	607	18	in	in	ADP
ftr-409	607	19	at	at	ADP
ftr-409	607	20	least	least	ADJ
ftr-409	607	21	a	a	DET
ftr-409	607	22	general	general	ADJ
ftr-409	607	23	way	way	NOUN
ftr-409	607	24	,	,	PUNCT
ftr-409	607	25	the	the	DET
ftr-409	607	26	distinction	distinction	NOUN
ftr-409	607	27	between	between	ADP
ftr-409	607	28	business	business	NOUN
ftr-409	607	29	expenses	expense	NOUN
ftr-409	607	30	that	that	PRON
ftr-409	607	31	reduce	reduce	VERB
ftr-409	607	32	the	the	DET
ftr-409	607	33	income	income	NOUN
ftr-409	607	34	available	available	ADJ
ftr-409	607	35	to	to	ADP
ftr-409	607	36	individuals	individual	NOUN
ftr-409	607	37	to	to	PART
ftr-409	607	38	pay	pay	VERB
ftr-409	607	39	for	for	ADP
ftr-409	607	40	their	their	PRON
ftr-409	607	41	living	living	NOUN
ftr-409	607	42	expenses	expense	NOUN
ftr-409	607	43	and	and	CCONJ
ftr-409	607	44	other	other	ADJ
ftr-409	607	45	personal	personal	ADJ
ftr-409	607	46	consumption	consumption	NOUN
ftr-409	607	47	,	,	PUNCT
ftr-409	607	48	on	on	ADP
ftr-409	607	49	the	the	DET
ftr-409	607	50	one	one	NUM
ftr-409	607	51	hand	hand	NOUN
ftr-409	607	52	,	,	PUNCT
ftr-409	607	53	and	and	CCONJ
ftr-409	607	54	other	other	ADJ
ftr-409	607	55	deductions	deduction	NOUN
ftr-409	607	56	which	which	PRON
ftr-409	607	57	the	the	DET
ftr-409	607	58	code	code	NOUN
ftr-409	607	59	allows	allow	VERB
ftr-409	607	60	for	for	ADP
ftr-409	607	61	a	a	DET
ftr-409	607	62	variety	variety	NOUN
ftr-409	607	63	of	of	ADP
ftr-409	607	64	policy	policy	NOUN
ftr-409	607	65	and	and	CCONJ
ftr-409	607	66	political	political	ADJ
ftr-409	607	67	reasons	reason	NOUN
ftr-409	607	68	.	.	PUNCT
ftr-409	608	1	boris	boris	PROPN
ftr-409	608	2	i.	i.	PROPN
ftr-409	608	3	bittker	bittker	PROPN
ftr-409	608	4	et	et	PROPN
ftr-409	608	5	al	al	PROPN
ftr-409	608	6	.	.	PROPN
ftr-409	608	7	,	,	PUNCT
ftr-409	608	8	federal	federal	ADJ
ftr-409	608	9	income	income	NOUN
ftr-409	608	10	taxation	taxation	NOUN
ftr-409	608	11	of	of	ADP
ftr-409	608	12	individuals	individual	NOUN
ftr-409	608	13	¶	¶	PROPN
ftr-409	608	14	2.1[3	2.1[3	NUM
ftr-409	608	15	]	]	X
ftr-409	608	16	(	(	PUNCT
ftr-409	608	17	3d	3d	NUM
ftr-409	608	18	ed	ed	NOUN
ftr-409	608	19	.	.	PROPN
ftr-409	608	20	2002	2002	NUM
ftr-409	608	21	)	)	PUNCT
ftr-409	608	22	.	.	PUNCT
ftr-409	609	1	the	the	DET
ftr-409	609	2	classification	classification	NOUN
ftr-409	609	3	of	of	ADP
ftr-409	609	4	several	several	ADJ
ftr-409	609	5	deductions	deduction	NOUN
ftr-409	609	6	,	,	PUNCT
ftr-409	609	7	however	however	ADV
ftr-409	609	8	,	,	PUNCT
ftr-409	609	9	violates	violate	VERB
ftr-409	609	10	this	this	DET
ftr-409	609	11	conceptual	conceptual	ADJ
ftr-409	609	12	distinction	distinction	NOUN
ftr-409	609	13	.	.	PUNCT
ftr-409	610	1	see	see	VERB
ftr-409	610	2	,	,	PUNCT
ftr-409	610	3	e.g.	e.g.	ADV
ftr-409	610	4	,	,	PUNCT
ftr-409	610	5	irc	irc	PROPN
ftr-409	610	6	§	§	PROPN
ftr-409	610	7	62(a)(17	62(a)(17	NUM
ftr-409	610	8	)	)	PUNCT
ftr-409	610	9	and	and	CCONJ
ftr-409	610	10	(	(	PUNCT
ftr-409	610	11	18	18	NUM
ftr-409	610	12	)	)	PUNCT
ftr-409	610	13	(	(	PUNCT
ftr-409	610	14	deductions	deduction	NOUN
ftr-409	610	15	for	for	ADP
ftr-409	610	16	interest	interest	NOUN
ftr-409	610	17	on	on	ADP
ftr-409	610	18	education	education	NOUN
ftr-409	610	19	loans	loan	NOUN
ftr-409	610	20	and	and	CCONJ
ftr-409	610	21	higher	high	ADJ
ftr-409	610	22	education	education	NOUN
ftr-409	610	23	expenses	expense	NOUN
ftr-409	610	24	under	under	ADP
ftr-409	610	25	§	§	PROPN
ftr-409	610	26	§	§	PROPN
ftr-409	610	27	221	221	NUM
ftr-409	610	28	and	and	CCONJ
ftr-409	610	29	222	222	NUM
ftr-409	610	30	classified	classify	VERB
ftr-409	610	31	as	as	ADP
ftr-409	610	32	“	"	PUNCT
ftr-409	610	33	above	above	ADP
ftr-409	610	34	the	the	DET
ftr-409	610	35	line	line	NOUN
ftr-409	610	36	deductions	deduction	NOUN
ftr-409	610	37	)	)	PUNCT
ftr-409	610	38	;	;	PUNCT
ftr-409	610	39	irc	irc	PROPN
ftr-409	610	40	§	§	PROPN
ftr-409	610	41	212	212	NUM
ftr-409	610	42	(	(	PUNCT
ftr-409	610	43	deduction	deduction	NOUN
ftr-409	610	44	for	for	ADP
ftr-409	610	45	expenses	expense	NOUN
ftr-409	610	46	incurred	incur	VERB
ftr-409	610	47	for	for	ADP
ftr-409	610	48	the	the	DET
ftr-409	610	49	production	production	NOUN
ftr-409	610	50	of	of	ADP
ftr-409	610	51	income	income	NOUN
ftr-409	610	52	classified	classify	VERB
ftr-409	610	53	as	as	ADP
ftr-409	610	54	an	an	DET
ftr-409	610	55	itemized	itemize	VERB
ftr-409	610	56	deduction	deduction	NOUN
ftr-409	610	57	)	)	PUNCT
ftr-409	610	58	.	.	PUNCT
ftr-409	611	1	2006	2006	NUM
ftr-409	611	2	]	]	PUNCT
ftr-409	611	3	taxing	tax	VERB
ftr-409	611	4	middle	middle	ADJ
ftr-409	611	5	class	class	NOUN
ftr-409	611	6	trust(s	trust(s	NOUN
ftr-409	611	7	)	)	PUNCT
ftr-409	611	8	531	531	NUM
ftr-409	611	9	one	one	NUM
ftr-409	611	10	view	view	NOUN
ftr-409	611	11	of	of	ADP
ftr-409	611	12	horizontal	horizontal	ADJ
ftr-409	611	13	equity	equity	NOUN
ftr-409	611	14	would	would	AUX
ftr-409	611	15	subject	subject	VERB
ftr-409	611	16	all	all	DET
ftr-409	611	17	expenditures	expenditure	NOUN
ftr-409	611	18	of	of	ADP
ftr-409	611	19	trusts	trust	NOUN
ftr-409	611	20	qualifying	qualify	VERB
ftr-409	611	21	for	for	ADP
ftr-409	611	22	deductibility	deductibility	NOUN
ftr-409	611	23	under	under	ADP
ftr-409	611	24	a	a	DET
ftr-409	611	25	section	section	NOUN
ftr-409	611	26	of	of	ADP
ftr-409	611	27	the	the	DET
ftr-409	611	28	code	code	NOUN
ftr-409	611	29	identified	identify	VERB
ftr-409	611	30	as	as	ADP
ftr-409	611	31	a	a	DET
ftr-409	611	32	miscellaneous	miscellaneous	ADJ
ftr-409	611	33	itemized	itemize	VERB
ftr-409	611	34	deduction	deduction	NOUN
ftr-409	611	35	to	to	ADP
ftr-409	611	36	the	the	DET
ftr-409	611	37	2	2	NUM
ftr-409	611	38	%	%	NOUN
ftr-409	611	39	floor	floor	NOUN
ftr-409	611	40	.	.	PUNCT
ftr-409	612	1	although	although	SCONJ
ftr-409	612	2	trusts	trust	NOUN
ftr-409	612	3	might	might	AUX
ftr-409	612	4	incur	incur	VERB
ftr-409	612	5	expenditures	expenditure	NOUN
ftr-409	612	6	that	that	PRON
ftr-409	612	7	had	have	VERB
ftr-409	612	8	no	no	DET
ftr-409	612	9	analogue	analogue	NOUN
ftr-409	612	10	in	in	ADP
ftr-409	612	11	the	the	DET
ftr-409	612	12	context	context	NOUN
ftr-409	612	13	of	of	ADP
ftr-409	612	14	outright	outright	ADJ
ftr-409	612	15	ownership	ownership	NOUN
ftr-409	612	16	of	of	ADP
ftr-409	612	17	income	income	NOUN
ftr-409	612	18	-	-	PUNCT
ftr-409	612	19	producing	produce	VERB
ftr-409	612	20	property	property	NOUN
ftr-409	612	21	,	,	PUNCT
ftr-409	612	22	the	the	DET
ftr-409	612	23	expenditures	expenditure	NOUN
ftr-409	612	24	arguably	arguably	ADV
ftr-409	612	25	would	would	AUX
ftr-409	612	26	be	be	AUX
ftr-409	612	27	analogous	analogous	ADJ
ftr-409	612	28	nevertheless	nevertheless	ADV
ftr-409	612	29	to	to	ADP
ftr-409	612	30	expenditures	expenditure	NOUN
ftr-409	612	31	of	of	ADP
ftr-409	612	32	individuals	individual	NOUN
ftr-409	612	33	because	because	SCONJ
ftr-409	612	34	the	the	DET
ftr-409	612	35	code	code	NOUN
ftr-409	612	36	would	would	AUX
ftr-409	612	37	classify	classify	VERB
ftr-409	612	38	them	they	PRON
ftr-409	612	39	analogously	analogously	ADV
ftr-409	612	40	based	base	VERB
ftr-409	612	41	upon	upon	SCONJ
ftr-409	612	42	the	the	DET
ftr-409	612	43	attributes	attribute	NOUN
ftr-409	612	44	that	that	PRON
ftr-409	612	45	cause	cause	VERB
ftr-409	612	46	the	the	DET
ftr-409	612	47	expenditures	expenditure	NOUN
ftr-409	612	48	to	to	PART
ftr-409	612	49	fall	fall	VERB
ftr-409	612	50	within	within	ADP
ftr-409	612	51	the	the	DET
ftr-409	612	52	parameters	parameter	NOUN
ftr-409	612	53	of	of	ADP
ftr-409	612	54	a	a	DET
ftr-409	612	55	miscellaneous	miscellaneous	ADJ
ftr-409	612	56	itemized	itemize	VERB
ftr-409	612	57	deduction	deduction	NOUN
ftr-409	612	58	.	.	PUNCT
ftr-409	613	1	the	the	DET
ftr-409	613	2	alternative	alternative	ADJ
ftr-409	613	3	view	view	NOUN
ftr-409	613	4	,	,	PUNCT
ftr-409	613	5	equally	equally	ADV
ftr-409	613	6	viable	viable	ADJ
ftr-409	613	7	as	as	ADP
ftr-409	613	8	an	an	DET
ftr-409	613	9	implementation	implementation	NOUN
ftr-409	613	10	of	of	ADP
ftr-409	613	11	horizontal	horizontal	ADJ
ftr-409	613	12	equity	equity	NOUN
ftr-409	613	13	,	,	PUNCT
ftr-409	613	14	would	would	AUX
ftr-409	613	15	allow	allow	VERB
ftr-409	613	16	full	full	ADJ
ftr-409	613	17	deductibility	deductibility	NOUN
ftr-409	613	18	for	for	ADP
ftr-409	613	19	expenditures	expenditure	NOUN
ftr-409	613	20	of	of	ADP
ftr-409	613	21	trusts	trust	NOUN
ftr-409	613	22	that	that	PRON
ftr-409	613	23	had	have	VERB
ftr-409	613	24	no	no	DET
ftr-409	613	25	analogue	analogue	NOUN
ftr-409	613	26	in	in	ADP
ftr-409	613	27	the	the	DET
ftr-409	613	28	context	context	NOUN
ftr-409	613	29	of	of	ADP
ftr-409	613	30	outright	outright	ADJ
ftr-409	613	31	ownership	ownership	NOUN
ftr-409	613	32	of	of	ADP
ftr-409	613	33	income	income	NOUN
ftr-409	613	34	producing	produce	VERB
ftr-409	613	35	property	property	NOUN
ftr-409	613	36	.	.	PUNCT
ftr-409	614	1	the	the	DET
ftr-409	614	2	absence	absence	NOUN
ftr-409	614	3	of	of	ADP
ftr-409	614	4	analogous	analogous	ADJ
ftr-409	614	5	expenses	expense	NOUN
ftr-409	614	6	in	in	ADP
ftr-409	614	7	the	the	DET
ftr-409	614	8	context	context	NOUN
ftr-409	614	9	of	of	ADP
ftr-409	614	10	outright	outright	ADJ
ftr-409	614	11	ownership	ownership	NOUN
ftr-409	614	12	would	would	AUX
ftr-409	614	13	justify	justify	VERB
ftr-409	614	14	differential	differential	ADJ
ftr-409	614	15	treatment	treatment	NOUN
ftr-409	614	16	.	.	PUNCT
ftr-409	615	1	the	the	DET
ftr-409	615	2	deduction	deduction	NOUN
ftr-409	615	3	provisions	provision	NOUN
ftr-409	615	4	of	of	ADP
ftr-409	615	5	the	the	DET
ftr-409	615	6	code	code	NOUN
ftr-409	615	7	would	would	AUX
ftr-409	615	8	not	not	PART
ftr-409	615	9	identify	identify	VERB
ftr-409	615	10	these	these	DET
ftr-409	615	11	expenditures	expenditure	NOUN
ftr-409	615	12	,	,	PUNCT
ftr-409	615	13	but	but	CCONJ
ftr-409	615	14	this	this	DET
ftr-409	615	15	category	category	NOUN
ftr-409	615	16	of	of	ADP
ftr-409	615	17	expenditures	expenditure	NOUN
ftr-409	615	18	undoubtedly	undoubtedly	ADV
ftr-409	615	19	did	do	AUX
ftr-409	615	20	exist	exist	VERB
ftr-409	615	21	by	by	ADP
ftr-409	615	22	virtue	virtue	NOUN
ftr-409	615	23	of	of	ADP
ftr-409	615	24	the	the	DET
ftr-409	615	25	fact	fact	NOUN
ftr-409	615	26	that	that	SCONJ
ftr-409	615	27	holding	hold	VERB
ftr-409	615	28	property	property	NOUN
ftr-409	615	29	in	in	ADP
ftr-409	615	30	trust	trust	NOUN
ftr-409	615	31	costs	cost	NOUN
ftr-409	615	32	more	more	ADJ
ftr-409	615	33	than	than	ADP
ftr-409	615	34	holding	hold	VERB
ftr-409	615	35	property	property	NOUN
ftr-409	615	36	outright	outright	ADV
ftr-409	615	37	.	.	PUNCT
ftr-409	616	1	these	these	DET
ftr-409	616	2	additional	additional	ADJ
ftr-409	616	3	costs	cost	NOUN
ftr-409	616	4	would	would	AUX
ftr-409	616	5	not	not	PART
ftr-409	616	6	need	need	VERB
ftr-409	616	7	to	to	PART
ftr-409	616	8	be	be	AUX
ftr-409	616	9	subjected	subject	VERB
ftr-409	616	10	to	to	ADP
ftr-409	616	11	the	the	DET
ftr-409	616	12	2	2	NUM
ftr-409	616	13	%	%	NOUN
ftr-409	616	14	floor	floor	NOUN
ftr-409	616	15	in	in	ADP
ftr-409	616	16	order	order	NOUN
ftr-409	616	17	to	to	PART
ftr-409	616	18	prevent	prevent	VERB
ftr-409	616	19	individuals	individual	NOUN
ftr-409	616	20	from	from	ADP
ftr-409	616	21	using	use	VERB
ftr-409	616	22	trusts	trust	NOUN
ftr-409	616	23	to	to	PART
ftr-409	616	24	circumvent	circumvent	VERB
ftr-409	616	25	the	the	DET
ftr-409	616	26	2	2	NUM
ftr-409	616	27	%	%	NOUN
ftr-409	616	28	floor	floor	NOUN
ftr-409	616	29	because	because	SCONJ
ftr-409	616	30	an	an	DET
ftr-409	616	31	individual	individual	NOUN
ftr-409	616	32	,	,	PUNCT
ftr-409	616	33	by	by	ADP
ftr-409	616	34	definition	definition	NOUN
ftr-409	616	35	,	,	PUNCT
ftr-409	616	36	would	would	AUX
ftr-409	616	37	not	not	PART
ftr-409	616	38	incur	incur	VERB
ftr-409	616	39	them	they	PRON
ftr-409	616	40	.	.	PUNCT
ftr-409	617	1	when	when	SCONJ
ftr-409	617	2	two	two	NUM
ftr-409	617	3	alternative	alternative	ADJ
ftr-409	617	4	views	view	NOUN
ftr-409	617	5	of	of	ADP
ftr-409	617	6	horizontal	horizontal	ADJ
ftr-409	617	7	equity	equity	NOUN
ftr-409	617	8	are	be	AUX
ftr-409	617	9	justifiable	justifiable	ADJ
ftr-409	617	10	,	,	PUNCT
ftr-409	617	11	the	the	DET
ftr-409	617	12	choice	choice	NOUN
ftr-409	617	13	of	of	ADP
ftr-409	617	14	which	which	PRON
ftr-409	617	15	to	to	PART
ftr-409	617	16	adopt	adopt	VERB
ftr-409	617	17	depends	depend	VERB
ftr-409	617	18	upon	upon	SCONJ
ftr-409	617	19	other	other	ADJ
ftr-409	617	20	considerations	consideration	NOUN
ftr-409	617	21	.	.	PUNCT
ftr-409	618	1	in	in	ADP
ftr-409	618	2	this	this	DET
ftr-409	618	3	context	context	NOUN
ftr-409	618	4	,	,	PUNCT
ftr-409	618	5	the	the	DET
ftr-409	618	6	principal	principal	ADJ
ftr-409	618	7	consideration	consideration	NOUN
ftr-409	618	8	is	be	AUX
ftr-409	618	9	how	how	SCONJ
ftr-409	618	10	important	important	ADJ
ftr-409	618	11	it	it	PRON
ftr-409	618	12	is	be	AUX
ftr-409	618	13	to	to	PART
ftr-409	618	14	subsidize	subsidize	VERB
ftr-409	618	15	the	the	DET
ftr-409	618	16	cost	cost	NOUN
ftr-409	618	17	of	of	ADP
ftr-409	618	18	holding	hold	VERB
ftr-409	618	19	property	property	NOUN
ftr-409	618	20	in	in	ADP
ftr-409	618	21	trust	trust	NOUN
ftr-409	618	22	.	.	PUNCT
ftr-409	619	1	if	if	SCONJ
ftr-409	619	2	trusts	trust	NOUN
ftr-409	619	3	serve	serve	VERB
ftr-409	619	4	important	important	ADJ
ftr-409	619	5	objectives	objective	NOUN
ftr-409	619	6	,	,	PUNCT
ftr-409	619	7	or	or	CCONJ
ftr-409	619	8	benefit	benefit	VERB
ftr-409	619	9	individuals	individual	NOUN
ftr-409	619	10	particularly	particularly	ADV
ftr-409	619	11	meriting	merit	VERB
ftr-409	619	12	relief	relief	NOUN
ftr-409	619	13	,	,	PUNCT
ftr-409	619	14	a	a	DET
ftr-409	619	15	full	full	ADJ
ftr-409	619	16	above	above	ADP
ftr-409	619	17	the	the	DET
ftr-409	619	18	line	line	NOUN
ftr-409	619	19	deduction	deduction	NOUN
ftr-409	619	20	for	for	ADP
ftr-409	619	21	costs	cost	NOUN
ftr-409	619	22	that	that	PRON
ftr-409	619	23	do	do	AUX
ftr-409	619	24	not	not	PART
ftr-409	619	25	parallel	parallel	VERB
ftr-409	619	26	individual	individual	ADJ
ftr-409	619	27	expenditures	expenditure	NOUN
ftr-409	619	28	is	be	AUX
ftr-409	619	29	appropriate	appropriate	ADJ
ftr-409	619	30	.	.	PUNCT
ftr-409	620	1	conversely	conversely	ADV
ftr-409	620	2	,	,	PUNCT
ftr-409	620	3	if	if	SCONJ
ftr-409	620	4	the	the	DET
ftr-409	620	5	purpose	purpose	NOUN
ftr-409	620	6	of	of	ADP
ftr-409	620	7	trusts	trust	NOUN
ftr-409	620	8	is	be	AUX
ftr-409	620	9	not	not	PART
ftr-409	620	10	particularly	particularly	ADV
ftr-409	620	11	important	important	ADJ
ftr-409	620	12	from	from	ADP
ftr-409	620	13	a	a	DET
ftr-409	620	14	societal	societal	ADJ
ftr-409	620	15	perspective	perspective	NOUN
ftr-409	620	16	,	,	PUNCT
ftr-409	620	17	or	or	CCONJ
ftr-409	620	18	they	they	PRON
ftr-409	620	19	benefit	benefit	VERB
ftr-409	620	20	individuals	individual	NOUN
ftr-409	620	21	who	who	PRON
ftr-409	620	22	hold	hold	VERB
ftr-409	620	23	no	no	DET
ftr-409	620	24	particular	particular	ADJ
ftr-409	620	25	claim	claim	NOUN
ftr-409	620	26	to	to	ADP
ftr-409	620	27	tax	tax	NOUN
ftr-409	620	28	relief	relief	NOUN
ftr-409	620	29	,	,	PUNCT
ftr-409	620	30	then	then	ADV
ftr-409	620	31	subjecting	subject	VERB
ftr-409	620	32	all	all	DET
ftr-409	620	33	trust	trust	NOUN
ftr-409	620	34	expenses	expense	NOUN
ftr-409	620	35	falling	fall	VERB
ftr-409	620	36	within	within	ADP
ftr-409	620	37	the	the	DET
ftr-409	620	38	ambit	ambit	NOUN
ftr-409	620	39	of	of	ADP
ftr-409	620	40	the	the	DET
ftr-409	620	41	miscellaneous	miscellaneous	ADJ
ftr-409	620	42	itemized	itemize	VERB
ftr-409	620	43	deductions	deduction	NOUN
ftr-409	620	44	to	to	ADP
ftr-409	620	45	the	the	DET
ftr-409	620	46	2	2	NUM
ftr-409	620	47	%	%	NOUN
ftr-409	620	48	floor	floor	NOUN
ftr-409	620	49	would	would	AUX
ftr-409	620	50	be	be	AUX
ftr-409	620	51	appropriate	appropriate	ADJ
ftr-409	620	52	.	.	PUNCT
ftr-409	621	1	2	2	X
ftr-409	621	2	.	.	X
ftr-409	621	3	the	the	DET
ftr-409	621	4	statutory	statutory	ADJ
ftr-409	621	5	resolution	resolution	NOUN
ftr-409	621	6	congress	congress	PROPN
ftr-409	621	7	chose	choose	VERB
ftr-409	621	8	to	to	PART
ftr-409	621	9	exempt	exempt	VERB
ftr-409	621	10	from	from	ADP
ftr-409	621	11	the	the	DET
ftr-409	621	12	2	2	NUM
ftr-409	621	13	%	%	NOUN
ftr-409	621	14	floor	floor	NOUN
ftr-409	621	15	expenditures	expenditure	NOUN
ftr-409	621	16	of	of	ADP
ftr-409	621	17	trusts	trust	NOUN
ftr-409	621	18	that	that	PRON
ftr-409	621	19	had	have	VERB
ftr-409	621	20	no	no	DET
ftr-409	621	21	analogue	analogue	NOUN
ftr-409	621	22	in	in	ADP
ftr-409	621	23	the	the	DET
ftr-409	621	24	context	context	NOUN
ftr-409	621	25	of	of	ADP
ftr-409	621	26	outright	outright	ADJ
ftr-409	621	27	ownership	ownership	NOUN
ftr-409	621	28	,	,	PUNCT
ftr-409	621	29	reflecting	reflect	VERB
ftr-409	621	30	the	the	DET
ftr-409	621	31	view	view	NOUN
ftr-409	621	32	that	that	SCONJ
ftr-409	621	33	trusts	trust	NOUN
ftr-409	621	34	serve	serve	VERB
ftr-409	621	35	important	important	ADJ
ftr-409	621	36	objectives	objective	NOUN
ftr-409	621	37	.	.	PUNCT
ftr-409	622	1	to	to	ADP
ftr-409	622	2	this	this	DET
ftr-409	622	3	end	end	NOUN
ftr-409	622	4	,	,	PUNCT
ftr-409	622	5	section	section	NOUN
ftr-409	622	6	67(e	67(e	NUM
ftr-409	622	7	)	)	PUNCT
ftr-409	622	8	provides	provide	VERB
ftr-409	622	9	:	:	PUNCT
ftr-409	622	10	for	for	ADP
ftr-409	622	11	purposes	purpose	NOUN
ftr-409	622	12	of	of	ADP
ftr-409	622	13	this	this	DET
ftr-409	622	14	section	section	NOUN
ftr-409	622	15	,	,	PUNCT
ftr-409	622	16	the	the	DET
ftr-409	622	17	adjusted	adjust	VERB
ftr-409	622	18	gross	gross	ADJ
ftr-409	622	19	income	income	NOUN
ftr-409	622	20	of	of	ADP
ftr-409	622	21	an	an	DET
ftr-409	622	22	estate	estate	NOUN
ftr-409	622	23	or	or	CCONJ
ftr-409	622	24	trust	trust	NOUN
ftr-409	622	25	shall	shall	AUX
ftr-409	622	26	be	be	AUX
ftr-409	622	27	computed	compute	VERB
ftr-409	622	28	in	in	ADP
ftr-409	622	29	the	the	DET
ftr-409	622	30	same	same	ADJ
ftr-409	622	31	manner	manner	NOUN
ftr-409	622	32	as	as	ADP
ftr-409	622	33	in	in	ADP
ftr-409	622	34	the	the	DET
ftr-409	622	35	case	case	NOUN
ftr-409	622	36	of	of	ADP
ftr-409	622	37	an	an	DET
ftr-409	622	38	individual	individual	NOUN
ftr-409	622	39	,	,	PUNCT
ftr-409	622	40	except	except	SCONJ
ftr-409	622	41	that	that	PRON
ftr-409	622	42	–	–	PUNCT
ftr-409	622	43	532	532	NUM
ftr-409	622	44	florida	florida	PROPN
ftr-409	622	45	tax	tax	NOUN
ftr-409	622	46	review	review	NOUN
ftr-409	622	47	[	[	X
ftr-409	622	48	vol.7:8	vol.7:8	X
ftr-409	622	49	(	(	PUNCT
ftr-409	622	50	1	1	NUM
ftr-409	622	51	)	)	PUNCT
ftr-409	622	52	the	the	DET
ftr-409	622	53	deductions	deduction	NOUN
ftr-409	622	54	for	for	ADP
ftr-409	622	55	costs	cost	NOUN
ftr-409	622	56	which	which	PRON
ftr-409	622	57	are	be	AUX
ftr-409	622	58	paid	pay	VERB
ftr-409	622	59	or	or	CCONJ
ftr-409	622	60	incurred	incur	VERB
ftr-409	622	61	in	in	ADP
ftr-409	622	62	connection	connection	NOUN
ftr-409	622	63	with	with	ADP
ftr-409	622	64	the	the	DET
ftr-409	622	65	administration	administration	NOUN
ftr-409	622	66	of	of	ADP
ftr-409	622	67	the	the	DET
ftr-409	622	68	estate	estate	NOUN
ftr-409	622	69	or	or	CCONJ
ftr-409	622	70	trust	trust	NOUN
ftr-409	622	71	and	and	CCONJ
ftr-409	622	72	which	which	PRON
ftr-409	622	73	would	would	AUX
ftr-409	622	74	not	not	PART
ftr-409	622	75	have	have	AUX
ftr-409	622	76	been	be	AUX
ftr-409	622	77	incurred	incur	VERB
ftr-409	622	78	if	if	SCONJ
ftr-409	622	79	the	the	DET
ftr-409	622	80	property	property	NOUN
ftr-409	622	81	were	be	AUX
ftr-409	622	82	not	not	PART
ftr-409	622	83	held	hold	VERB
ftr-409	622	84	in	in	ADP
ftr-409	622	85	such	such	ADJ
ftr-409	622	86	trust	trust	NOUN
ftr-409	622	87	or	or	CCONJ
ftr-409	622	88	estate	estate	NOUN
ftr-409	622	89	,	,	PUNCT
ftr-409	622	90	and	and	CCONJ
ftr-409	622	91	(	(	PUNCT
ftr-409	622	92	2	2	X
ftr-409	622	93	)	)	PUNCT
ftr-409	622	94	the	the	DET
ftr-409	622	95	deductions	deduction	NOUN
ftr-409	622	96	allowable	allowable	ADJ
ftr-409	622	97	[	[	PUNCT
ftr-409	622	98	for	for	ADP
ftr-409	622	99	the	the	DET
ftr-409	622	100	personal	personal	ADJ
ftr-409	622	101	exemption	exemption	NOUN
ftr-409	622	102	and	and	CCONJ
ftr-409	622	103	distributions	distribution	NOUN
ftr-409	622	104	to	to	ADP
ftr-409	622	105	beneficiaries	beneficiary	NOUN
ftr-409	622	106	]	]	PUNCT
ftr-409	622	107	shall	shall	AUX
ftr-409	622	108	be	be	AUX
ftr-409	622	109	treated	treat	VERB
ftr-409	622	110	as	as	ADP
ftr-409	622	111	allowable	allowable	ADJ
ftr-409	622	112	in	in	ADP
ftr-409	622	113	arriving	arrive	VERB
ftr-409	622	114	at	at	ADP
ftr-409	622	115	adjusted	adjust	VERB
ftr-409	622	116	gross	gross	ADJ
ftr-409	622	117	income	income	NOUN
ftr-409	622	118	.	.	PUNCT
ftr-409	623	1	under	under	ADP
ftr-409	623	2	regulations	regulation	NOUN
ftr-409	623	3	,	,	PUNCT
ftr-409	623	4	appropriate	appropriate	ADJ
ftr-409	623	5	adjustments	adjustment	NOUN
ftr-409	623	6	shall	shall	AUX
ftr-409	623	7	be	be	AUX
ftr-409	623	8	made	make	VERB
ftr-409	623	9	[	[	PUNCT
ftr-409	623	10	to	to	PART
ftr-409	623	11	subchapter	subchapter	VERB
ftr-409	623	12	j	j	PROPN
ftr-409	623	13	]	]	X
ftr-409	623	14	to	to	PART
ftr-409	623	15	take	take	VERB
ftr-409	623	16	into	into	ADP
ftr-409	623	17	account	account	NOUN
ftr-409	623	18	the	the	DET
ftr-409	623	19	provisions	provision	NOUN
ftr-409	623	20	of	of	ADP
ftr-409	623	21	this	this	DET
ftr-409	623	22	section	section	NOUN
ftr-409	623	23	.	.	PUNCT
ftr-409	624	1	this	this	DET
ftr-409	624	2	statutory	statutory	ADJ
ftr-409	624	3	framework	framework	NOUN
ftr-409	624	4	identifies	identify	VERB
ftr-409	624	5	congress	congress	PROPN
ftr-409	624	6	’	'	PUNCT
ftr-409	624	7	view	view	NOUN
ftr-409	624	8	of	of	ADP
ftr-409	624	9	equity	equity	NOUN
ftr-409	624	10	as	as	ADP
ftr-409	624	11	between	between	ADP
ftr-409	624	12	trust	trust	NOUN
ftr-409	624	13	beneficiaries	beneficiary	NOUN
ftr-409	624	14	and	and	CCONJ
ftr-409	624	15	other	other	ADJ
ftr-409	624	16	individuals	individual	NOUN
ftr-409	624	17	in	in	ADP
ftr-409	624	18	a	a	DET
ftr-409	624	19	general	general	ADJ
ftr-409	624	20	way	way	NOUN
ftr-409	624	21	,	,	PUNCT
ftr-409	624	22	but	but	CCONJ
ftr-409	624	23	it	it	PRON
ftr-409	624	24	offers	offer	VERB
ftr-409	624	25	no	no	DET
ftr-409	624	26	detailed	detailed	ADJ
ftr-409	624	27	guidance	guidance	NOUN
ftr-409	624	28	as	as	ADP
ftr-409	624	29	to	to	ADP
ftr-409	624	30	how	how	SCONJ
ftr-409	624	31	to	to	PART
ftr-409	624	32	bring	bring	VERB
ftr-409	624	33	about	about	ADP
ftr-409	624	34	the	the	DET
ftr-409	624	35	intended	intend	VERB
ftr-409	624	36	result	result	NOUN
ftr-409	624	37	.	.	PUNCT
ftr-409	625	1	recognizing	recognize	VERB
ftr-409	625	2	the	the	DET
ftr-409	625	3	need	need	NOUN
ftr-409	625	4	to	to	PART
ftr-409	625	5	coordinate	coordinate	VERB
ftr-409	625	6	the	the	DET
ftr-409	625	7	2	2	NUM
ftr-409	625	8	%	%	NOUN
ftr-409	625	9	floor	floor	NOUN
ftr-409	625	10	with	with	ADP
ftr-409	625	11	subchapter	subchapter	PROPN
ftr-409	625	12	j	j	PROPN
ftr-409	625	13	’s	’s	PART
ftr-409	625	14	elaborate	elaborate	ADJ
ftr-409	625	15	provisions	provision	NOUN
ftr-409	625	16	for	for	ADP
ftr-409	625	17	taxing	tax	VERB
ftr-409	625	18	the	the	DET
ftr-409	625	19	income	income	NOUN
ftr-409	625	20	of	of	ADP
ftr-409	625	21	trusts	trust	NOUN
ftr-409	625	22	and	and	CCONJ
ftr-409	625	23	their	their	PRON
ftr-409	625	24	beneficiaries	beneficiary	NOUN
ftr-409	625	25	,	,	PUNCT
ftr-409	625	26	congress	congress	PROPN
ftr-409	625	27	authorized	authorize	VERB
ftr-409	625	28	the	the	DET
ftr-409	625	29	treasury	treasury	NOUN
ftr-409	625	30	to	to	PART
ftr-409	625	31	issue	issue	VERB
ftr-409	625	32	legislative	legislative	ADJ
ftr-409	625	33	regulations	regulation	NOUN
ftr-409	625	34	to	to	PART
ftr-409	625	35	achieve	achieve	VERB
ftr-409	625	36	this	this	DET
ftr-409	625	37	coordination	coordination	NOUN
ftr-409	625	38	.	.	PUNCT
ftr-409	626	1	on	on	ADP
ftr-409	626	2	the106	the106	PROPN
ftr-409	626	3	less	less	ADV
ftr-409	626	4	technical	technical	ADJ
ftr-409	626	5	question	question	NOUN
ftr-409	626	6	of	of	ADP
ftr-409	626	7	what	what	PRON
ftr-409	626	8	“	"	PUNCT
ftr-409	626	9	[	[	PUNCT
ftr-409	626	10	expenditures	expenditure	NOUN
ftr-409	626	11	]	]	PUNCT
ftr-409	626	12	would	would	AUX
ftr-409	626	13	not	not	PART
ftr-409	626	14	have	have	AUX
ftr-409	626	15	been	be	AUX
ftr-409	626	16	incurred	incur	VERB
ftr-409	626	17	if	if	SCONJ
ftr-409	626	18	the	the	DET
ftr-409	626	19	property	property	NOUN
ftr-409	626	20	were	be	AUX
ftr-409	626	21	not	not	PART
ftr-409	626	22	held	hold	VERB
ftr-409	626	23	in	in	ADP
ftr-409	626	24	[	[	X
ftr-409	626	25	trust	trust	NOUN
ftr-409	626	26	]	]	PUNCT
ftr-409	626	27	,	,	PUNCT
ftr-409	626	28	”	"	PUNCT
ftr-409	626	29	congress	congress	PROPN
ftr-409	626	30	relied	rely	VERB
ftr-409	626	31	upon	upon	SCONJ
ftr-409	626	32	the	the	DET
ftr-409	626	33	availability	availability	NOUN
ftr-409	626	34	of	of	ADP
ftr-409	626	35	interpretive	interpretive	ADJ
ftr-409	626	36	guidance	guidance	NOUN
ftr-409	626	37	,	,	PUNCT
ftr-409	626	38	through	through	ADP
ftr-409	626	39	either	either	CCONJ
ftr-409	626	40	administrative	administrative	ADJ
ftr-409	626	41	promulgation	promulgation	NOUN
ftr-409	626	42	or	or	CCONJ
ftr-409	626	43	judicial	judicial	ADJ
ftr-409	626	44	decision	decision	NOUN
ftr-409	626	45	,	,	PUNCT
ftr-409	626	46	to	to	PART
ftr-409	626	47	provide	provide	VERB
ftr-409	626	48	the	the	DET
ftr-409	626	49	necessary	necessary	ADJ
ftr-409	626	50	elaboration.107	elaboration.107	PROPN
ftr-409	626	51	b.	b.	PROPN
ftr-409	626	52	judicial	judicial	PROPN
ftr-409	626	53	interpretations	interpretation	NOUN
ftr-409	626	54	the	the	DET
ftr-409	626	55	exemption	exemption	NOUN
ftr-409	626	56	from	from	ADP
ftr-409	626	57	the	the	DET
ftr-409	626	58	2	2	NUM
ftr-409	626	59	%	%	NOUN
ftr-409	626	60	floor	floor	NOUN
ftr-409	626	61	for	for	ADP
ftr-409	626	62	costs	cost	NOUN
ftr-409	626	63	that	that	PRON
ftr-409	626	64	“	"	PUNCT
ftr-409	626	65	would	would	AUX
ftr-409	626	66	not	not	PART
ftr-409	626	67	have	have	AUX
ftr-409	626	68	been	be	AUX
ftr-409	626	69	incurred	incur	VERB
ftr-409	626	70	if	if	SCONJ
ftr-409	626	71	the	the	DET
ftr-409	626	72	property	property	NOUN
ftr-409	626	73	were	be	AUX
ftr-409	626	74	not	not	PART
ftr-409	626	75	held	hold	VERB
ftr-409	626	76	in	in	ADP
ftr-409	626	77	[	[	X
ftr-409	626	78	trust	trust	NOUN
ftr-409	626	79	]	]	PUNCT
ftr-409	626	80	”	"	PUNCT
ftr-409	626	81	covers	cover	VERB
ftr-409	626	82	the	the	DET
ftr-409	626	83	costs	cost	NOUN
ftr-409	626	84	attributable	attributable	ADJ
ftr-409	626	85	to	to	ADP
ftr-409	626	86	trust	trust	NOUN
ftr-409	626	87	ownership	ownership	NOUN
ftr-409	626	88	,	,	PUNCT
ftr-409	626	89	as	as	SCONJ
ftr-409	626	90	contrasted	contrast	VERB
ftr-409	626	91	with	with	ADP
ftr-409	626	92	the	the	DET
ftr-409	626	93	costs	cost	NOUN
ftr-409	626	94	an	an	DET
ftr-409	626	95	outright	outright	ADJ
ftr-409	626	96	owner	owner	NOUN
ftr-409	626	97	would	would	AUX
ftr-409	626	98	have	have	AUX
ftr-409	626	99	incurred	incur	VERB
ftr-409	626	100	to	to	PART
ftr-409	626	101	manage	manage	VERB
ftr-409	626	102	the	the	DET
ftr-409	626	103	property	property	NOUN
ftr-409	626	104	.	.	PUNCT
ftr-409	627	1	this	this	DET
ftr-409	627	2	statutory	statutory	ADJ
ftr-409	627	3	standard	standard	NOUN
ftr-409	627	4	offers	offer	VERB
ftr-409	627	5	no	no	DET
ftr-409	627	6	direct108	direct108	PROPN
ftr-409	627	7	guidance	guidance	NOUN
ftr-409	627	8	about	about	ADP
ftr-409	627	9	how	how	SCONJ
ftr-409	627	10	to	to	PART
ftr-409	627	11	determine	determine	VERB
ftr-409	627	12	which	which	DET
ftr-409	627	13	costs	cost	NOUN
ftr-409	627	14	are	be	AUX
ftr-409	627	15	attributable	attributable	ADJ
ftr-409	627	16	to	to	ADP
ftr-409	627	17	trust	trust	NOUN
ftr-409	627	18	ownership	ownership	NOUN
ftr-409	627	19	.	.	PUNCT
ftr-409	628	1	the	the	DET
ftr-409	628	2	preexisting	preexist	VERB
ftr-409	628	3	concept	concept	NOUN
ftr-409	628	4	of	of	ADP
ftr-409	628	5	agi	agi	NOUN
ftr-409	628	6	offers	offer	VERB
ftr-409	628	7	no	no	DET
ftr-409	628	8	guidance	guidance	NOUN
ftr-409	628	9	either	either	ADV
ftr-409	628	10	,	,	PUNCT
ftr-409	628	11	because	because	SCONJ
ftr-409	628	12	that	that	DET
ftr-409	628	13	concept	concept	NOUN
ftr-409	628	14	differentiates	differentiate	VERB
ftr-409	628	15	business	business	NOUN
ftr-409	628	16	from	from	ADP
ftr-409	628	17	personal	personal	ADJ
ftr-409	628	18	expenditures	expenditure	NOUN
ftr-409	628	19	.	.	PUNCT
ftr-409	629	1	under	under	ADP
ftr-409	629	2	this109	this109	PROPN
ftr-409	629	3	bifurcation	bifurcation	NOUN
ftr-409	629	4	,	,	PUNCT
ftr-409	629	5	all	all	DET
ftr-409	629	6	trust	trust	NOUN
ftr-409	629	7	expenses	expense	NOUN
ftr-409	629	8	should	should	AUX
ftr-409	629	9	be	be	AUX
ftr-409	629	10	above	above	ADP
ftr-409	629	11	the	the	DET
ftr-409	629	12	line	line	NOUN
ftr-409	629	13	deductions	deduction	NOUN
ftr-409	629	14	because	because	SCONJ
ftr-409	629	15	the	the	DET
ftr-409	629	16	function	function	NOUN
ftr-409	629	17	of	of	ADP
ftr-409	629	18	a	a	DET
ftr-409	629	19	trust	trust	NOUN
ftr-409	629	20	is	be	AUX
ftr-409	629	21	to	to	PART
ftr-409	629	22	manage	manage	VERB
ftr-409	629	23	assets	asset	NOUN
ftr-409	629	24	,	,	PUNCT
ftr-409	629	25	and	and	CCONJ
ftr-409	629	26	the	the	DET
ftr-409	629	27	only	only	ADJ
ftr-409	629	28	expenses	expense	NOUN
ftr-409	629	29	trusts	trust	NOUN
ftr-409	629	30	can	can	AUX
ftr-409	629	31	incur	incur	VERB
ftr-409	629	32	106	106	NUM
ftr-409	629	33	.	.	PUNCT
ftr-409	630	1	irc	irc	PROPN
ftr-409	630	2	§	§	PROPN
ftr-409	630	3	67(e	67(e	PROPN
ftr-409	630	4	)	)	PUNCT
ftr-409	630	5	(	(	PUNCT
ftr-409	630	6	flush	flush	ADJ
ftr-409	630	7	language	language	NOUN
ftr-409	630	8	)	)	PUNCT
ftr-409	630	9	.	.	PUNCT
ftr-409	631	1	107	107	NUM
ftr-409	631	2	.	.	PUNCT
ftr-409	632	1	irc	irc	PROPN
ftr-409	632	2	§	§	PROPN
ftr-409	632	3	67(e)(1	67(e)(1	NUM
ftr-409	632	4	)	)	PUNCT
ftr-409	632	5	.	.	PUNCT
ftr-409	633	1	108	108	NUM
ftr-409	633	2	.	.	PUNCT
ftr-409	633	3	see	see	VERB
ftr-409	633	4	i	i	PRON
ftr-409	633	5	d.	d.	PROPN
ftr-409	633	6	109	109	NUM
ftr-409	633	7	.	.	PUNCT
ftr-409	634	1	see	see	VERB
ftr-409	634	2	supra	supra	PROPN
ftr-409	634	3	note	note	PROPN
ftr-409	634	4	105	105	NUM
ftr-409	634	5	.	.	PUNCT
ftr-409	635	1	2006	2006	NUM
ftr-409	635	2	]	]	PUNCT
ftr-409	636	1	taxing	tax	VERB
ftr-409	636	2	middle	middle	ADJ
ftr-409	636	3	class	class	NOUN
ftr-409	636	4	trust(s	trust(s	PROPN
ftr-409	636	5	)	)	PUNCT
ftr-409	636	6	533	533	NUM
ftr-409	636	7	relate	relate	VERB
ftr-409	636	8	,	,	PUNCT
ftr-409	636	9	directly	directly	ADV
ftr-409	636	10	or	or	CCONJ
ftr-409	636	11	indirectly	indirectly	ADV
ftr-409	636	12	,	,	PUNCT
ftr-409	636	13	to	to	ADP
ftr-409	636	14	asset	asset	NOUN
ftr-409	636	15	management	management	NOUN
ftr-409	636	16	.	.	PUNCT
ftr-409	637	1	yet	yet	ADV
ftr-409	637	2	expenses	expense	NOUN
ftr-409	637	3	incurred	incur	VERB
ftr-409	637	4	for110	for110	PROPN
ftr-409	637	5	the	the	DET
ftr-409	637	6	production	production	NOUN
ftr-409	637	7	of	of	ADP
ftr-409	637	8	income	income	NOUN
ftr-409	637	9	and	and	CCONJ
ftr-409	637	10	asset	asset	NOUN
ftr-409	637	11	management	management	NOUN
ftr-409	637	12	are	be	AUX
ftr-409	637	13	deductible	deductible	ADJ
ftr-409	637	14	under	under	ADP
ftr-409	637	15	section	section	NOUN
ftr-409	637	16	212	212	NUM
ftr-409	637	17	,	,	PUNCT
ftr-409	637	18	which	which	PRON
ftr-409	637	19	is	be	AUX
ftr-409	637	20	classified	classify	VERB
ftr-409	637	21	as	as	ADP
ftr-409	637	22	an	an	DET
ftr-409	637	23	itemized	itemize	VERB
ftr-409	637	24	deduction	deduction	NOUN
ftr-409	637	25	,	,	PUNCT
ftr-409	637	26	and	and	CCONJ
ftr-409	637	27	under	under	ADP
ftr-409	637	28	section	section	NOUN
ftr-409	637	29	67(b	67(b	NUM
ftr-409	637	30	)	)	PUNCT
ftr-409	637	31	,	,	PUNCT
ftr-409	637	32	a	a	DET
ftr-409	637	33	miscellaneous	miscellaneous	ADJ
ftr-409	637	34	itemized	itemize	VERB
ftr-409	637	35	deduction	deduction	NOUN
ftr-409	637	36	.	.	PUNCT
ftr-409	638	1	this	this	DET
ftr-409	638	2	conceptual	conceptual	ADJ
ftr-409	638	3	conflict	conflict	NOUN
ftr-409	638	4	between	between	ADP
ftr-409	638	5	agi	agi	PROPN
ftr-409	638	6	and111	and111	PROPN
ftr-409	638	7	the	the	DET
ftr-409	638	8	classification	classification	NOUN
ftr-409	638	9	of	of	ADP
ftr-409	638	10	section	section	NOUN
ftr-409	638	11	212	212	NUM
ftr-409	638	12	’s	’s	PART
ftr-409	638	13	deduction	deduction	NOUN
ftr-409	638	14	for	for	ADP
ftr-409	638	15	asset	asset	NOUN
ftr-409	638	16	management	management	NOUN
ftr-409	638	17	expenses	expense	NOUN
ftr-409	638	18	precludes	preclude	VERB
ftr-409	638	19	any	any	DET
ftr-409	638	20	reasoned	reasoned	ADJ
ftr-409	638	21	differentiation	differentiation	NOUN
ftr-409	638	22	in	in	ADP
ftr-409	638	23	the	the	DET
ftr-409	638	24	types	type	NOUN
ftr-409	638	25	of	of	ADP
ftr-409	638	26	expenditures	expenditure	NOUN
ftr-409	638	27	that	that	PRON
ftr-409	638	28	trusts	trusts	AUX
ftr-409	638	29	incur	incur	VERB
ftr-409	638	30	.	.	PUNCT
ftr-409	639	1	not	not	PART
ftr-409	639	2	surprisingly	surprisingly	ADV
ftr-409	639	3	,	,	PUNCT
ftr-409	639	4	in	in	ADP
ftr-409	639	5	the	the	DET
ftr-409	639	6	20	20	NUM
ftr-409	639	7	year	year	NOUN
ftr-409	639	8	history	history	NOUN
ftr-409	639	9	of	of	ADP
ftr-409	639	10	section	section	NOUN
ftr-409	639	11	67(e	67(e	NOUN
ftr-409	639	12	)	)	PUNCT
ftr-409	639	13	courts	court	NOUN
ftr-409	639	14	have	have	AUX
ftr-409	639	15	splintered	splinter	VERB
ftr-409	639	16	in	in	ADP
ftr-409	639	17	their	their	PRON
ftr-409	639	18	interpretations	interpretation	NOUN
ftr-409	639	19	of	of	ADP
ftr-409	639	20	the	the	DET
ftr-409	639	21	scope	scope	NOUN
ftr-409	639	22	of	of	ADP
ftr-409	639	23	the	the	DET
ftr-409	639	24	exemption	exemption	NOUN
ftr-409	639	25	for	for	ADP
ftr-409	639	26	trust	trust	NOUN
ftr-409	639	27	expenditures	expenditure	NOUN
ftr-409	639	28	.	.	PUNCT
ftr-409	640	1	these	these	PRON
ftr-409	640	2	include	include	VERB
ftr-409	640	3	seven	seven	NUM
ftr-409	640	4	decisions	decision	NOUN
ftr-409	640	5	by	by	ADP
ftr-409	640	6	six	six	NUM
ftr-409	640	7	courts	court	NOUN
ftr-409	640	8	that	that	PRON
ftr-409	640	9	produced,112	produced,112	ADV
ftr-409	640	10	among	among	ADP
ftr-409	640	11	them	they	PRON
ftr-409	640	12	,	,	PUNCT
ftr-409	640	13	three	three	NUM
ftr-409	640	14	different	different	ADJ
ftr-409	640	15	tests	test	NOUN
ftr-409	640	16	for	for	ADP
ftr-409	640	17	determining	determine	VERB
ftr-409	640	18	which	which	DET
ftr-409	640	19	expenditures	expenditure	NOUN
ftr-409	640	20	of	of	ADP
ftr-409	640	21	trusts	trust	NOUN
ftr-409	640	22	would	would	AUX
ftr-409	640	23	be	be	AUX
ftr-409	640	24	exempt	exempt	ADJ
ftr-409	640	25	from	from	ADP
ftr-409	640	26	the	the	DET
ftr-409	640	27	2	2	NUM
ftr-409	640	28	%	%	NOUN
ftr-409	640	29	floor	floor	NOUN
ftr-409	640	30	.	.	PUNCT
ftr-409	641	1	all	all	DET
ftr-409	641	2	three	three	NUM
ftr-409	641	3	tests	test	NOUN
ftr-409	641	4	focus	focus	VERB
ftr-409	641	5	on	on	ADP
ftr-409	641	6	attributes	attribute	NOUN
ftr-409	641	7	of113	of113	ADJ
ftr-409	641	8	expenditures	expenditure	NOUN
ftr-409	641	9	,	,	PUNCT
ftr-409	641	10	but	but	CCONJ
ftr-409	641	11	none	none	NOUN
ftr-409	641	12	identify	identify	VERB
ftr-409	641	13	the	the	DET
ftr-409	641	14	expenditures	expenditure	NOUN
ftr-409	641	15	that	that	PRON
ftr-409	641	16	are	be	AUX
ftr-409	641	17	common	common	ADJ
ftr-409	641	18	to	to	ADP
ftr-409	641	19	trusts	trust	NOUN
ftr-409	641	20	and	and	CCONJ
ftr-409	641	21	outright	outright	ADJ
ftr-409	641	22	owners	owner	NOUN
ftr-409	641	23	in	in	ADP
ftr-409	641	24	a	a	DET
ftr-409	641	25	substantive	substantive	ADJ
ftr-409	641	26	,	,	PUNCT
ftr-409	641	27	workable	workable	ADJ
ftr-409	641	28	way	way	NOUN
ftr-409	641	29	.	.	PUNCT
ftr-409	642	1	1.the	1.the	DET
ftr-409	642	2	profit	profit	NOUN
ftr-409	642	3	-	-	PUNCT
ftr-409	642	4	maximizing	maximize	VERB
ftr-409	642	5	taxpayer	taxpayer	NOUN
ftr-409	642	6	v.	v.	ADP
ftr-409	642	7	the	the	DET
ftr-409	642	8	cost	cost	NOUN
ftr-409	642	9	-	-	PUNCT
ftr-409	642	10	averse	averse	ADJ
ftr-409	642	11	taxpayer	taxpayer	NOUN
ftr-409	642	12	the	the	DET
ftr-409	642	13	first	first	ADJ
ftr-409	642	14	case	case	NOUN
ftr-409	642	15	to	to	PART
ftr-409	642	16	arise	arise	VERB
ftr-409	642	17	,	,	PUNCT
ftr-409	642	18	o’neill	o’neill	ADV
ftr-409	642	19	v.	v.	ADP
ftr-409	642	20	comm’r	comm’r	NOUN
ftr-409	642	21	,	,	PUNCT
ftr-409	642	22	involved	involve	VERB
ftr-409	642	23	the	the	DET
ftr-409	642	24	smallest	small	ADJ
ftr-409	642	25	trust	trust	NOUN
ftr-409	642	26	,	,	PUNCT
ftr-409	642	27	a	a	DET
ftr-409	642	28	fund	fund	NOUN
ftr-409	642	29	in	in	ADP
ftr-409	642	30	excess	excess	NOUN
ftr-409	642	31	of	of	ADP
ftr-409	642	32	$	$	SYM
ftr-409	642	33	4.5	4.5	NUM
ftr-409	642	34	million	million	NUM
ftr-409	642	35	established	establish	VERB
ftr-409	642	36	in	in	ADP
ftr-409	642	37	1965	1965	NUM
ftr-409	642	38	for	for	ADP
ftr-409	642	39	subsequent	subsequent	ADJ
ftr-409	642	40	generations	generation	NOUN
ftr-409	642	41	of	of	ADP
ftr-409	642	42	the	the	DET
ftr-409	642	43	grantor	grantor	NOUN
ftr-409	642	44	’s	’s	PART
ftr-409	642	45	family	family	NOUN
ftr-409	642	46	.	.	PUNCT
ftr-409	643	1	the	the	DET
ftr-409	643	2	trustees	trustee	NOUN
ftr-409	643	3	,	,	PUNCT
ftr-409	643	4	individuals	individual	NOUN
ftr-409	643	5	who	who	PRON
ftr-409	643	6	had	have	VERB
ftr-409	643	7	no	no	DET
ftr-409	643	8	expert114	expert114	PROPN
ftr-409	643	9	110	110	NUM
ftr-409	643	10	.	.	PUNCT
ftr-409	644	1	see	see	VERB
ftr-409	644	2	supra	supra	PROPN
ftr-409	644	3	note	note	PROPN
ftr-409	644	4	19	19	NUM
ftr-409	644	5	.	.	PUNCT
ftr-409	645	1	a	a	DET
ftr-409	645	2	trust	trust	NOUN
ftr-409	645	3	never	never	ADV
ftr-409	645	4	incurs	incur	VERB
ftr-409	645	5	expenses	expense	NOUN
ftr-409	645	6	for	for	ADP
ftr-409	645	7	its	its	PRON
ftr-409	645	8	own	own	ADJ
ftr-409	645	9	personal	personal	ADJ
ftr-409	645	10	consumption	consumption	NOUN
ftr-409	645	11	because	because	SCONJ
ftr-409	645	12	the	the	DET
ftr-409	645	13	trust	trust	NOUN
ftr-409	645	14	entity	entity	NOUN
ftr-409	645	15	can	can	AUX
ftr-409	645	16	not	not	PART
ftr-409	645	17	itself	itself	PRON
ftr-409	645	18	consume	consume	VERB
ftr-409	645	19	.	.	PUNCT
ftr-409	646	1	a	a	DET
ftr-409	646	2	trustee	trustee	NOUN
ftr-409	646	3	may	may	AUX
ftr-409	646	4	use	use	VERB
ftr-409	646	5	assets	asset	NOUN
ftr-409	646	6	of	of	ADP
ftr-409	646	7	the	the	DET
ftr-409	646	8	trust	trust	NOUN
ftr-409	646	9	to	to	PART
ftr-409	646	10	pay	pay	VERB
ftr-409	646	11	personal	personal	ADJ
ftr-409	646	12	expenses	expense	NOUN
ftr-409	646	13	of	of	ADP
ftr-409	646	14	beneficiaries	beneficiary	NOUN
ftr-409	646	15	,	,	PUNCT
ftr-409	646	16	but	but	CCONJ
ftr-409	646	17	these	these	DET
ftr-409	646	18	payments	payment	NOUN
ftr-409	646	19	are	be	AUX
ftr-409	646	20	equivalent	equivalent	ADJ
ftr-409	646	21	to	to	ADP
ftr-409	646	22	distributions	distribution	NOUN
ftr-409	646	23	to	to	ADP
ftr-409	646	24	the	the	DET
ftr-409	646	25	beneficiaries	beneficiary	NOUN
ftr-409	646	26	rather	rather	ADV
ftr-409	646	27	than	than	ADP
ftr-409	646	28	costs	cost	NOUN
ftr-409	646	29	of	of	ADP
ftr-409	646	30	the	the	DET
ftr-409	646	31	trust	trust	NOUN
ftr-409	646	32	.	.	PUNCT
ftr-409	647	1	see	see	VERB
ftr-409	647	2	,	,	PUNCT
ftr-409	647	3	e.g.	e.g.	ADV
ftr-409	647	4	,	,	PUNCT
ftr-409	647	5	alfred	alfred	PROPN
ftr-409	647	6	i.	i.	PROPN
ftr-409	647	7	dupont	dupont	PROPN
ftr-409	647	8	testamentary	testamentary	PROPN
ftr-409	647	9	trust	trust	PROPN
ftr-409	647	10	v.	v.	ADP
ftr-409	647	11	comm’r	comm’r	NOUN
ftr-409	647	12	,	,	PUNCT
ftr-409	647	13	514	514	NUM
ftr-409	647	14	f.2d	f.2d	ADP
ftr-409	647	15	917	917	NUM
ftr-409	647	16	(	(	PUNCT
ftr-409	647	17	5th	5th	ADJ
ftr-409	647	18	cir	cir	NOUN
ftr-409	647	19	.	.	PUNCT
ftr-409	647	20	1975	1975	NUM
ftr-409	647	21	)	)	PUNCT
ftr-409	647	22	(	(	PUNCT
ftr-409	647	23	expense	expense	NOUN
ftr-409	647	24	of	of	ADP
ftr-409	647	25	maintaining	maintain	VERB
ftr-409	647	26	beneficiary	beneficiary	NOUN
ftr-409	647	27	’s	’s	PART
ftr-409	647	28	residence	residence	NOUN
ftr-409	647	29	was	be	AUX
ftr-409	647	30	not	not	PART
ftr-409	647	31	expense	expense	NOUN
ftr-409	647	32	incurred	incur	VERB
ftr-409	647	33	for	for	ADP
ftr-409	647	34	the	the	DET
ftr-409	647	35	conservation	conservation	NOUN
ftr-409	647	36	of	of	ADP
ftr-409	647	37	property	property	NOUN
ftr-409	647	38	within	within	ADP
ftr-409	647	39	the	the	DET
ftr-409	647	40	meaning	meaning	NOUN
ftr-409	647	41	of	of	ADP
ftr-409	647	42	irc	irc	PROPN
ftr-409	647	43	§	§	NOUN
ftr-409	647	44	212	212	NUM
ftr-409	647	45	)	)	PUNCT
ftr-409	647	46	.	.	PUNCT
ftr-409	648	1	111	111	NUM
ftr-409	648	2	.	.	PUNCT
ftr-409	649	1	see	see	VERB
ftr-409	649	2	supra	supra	PROPN
ftr-409	649	3	note	note	PROPN
ftr-409	649	4	92	92	NUM
ftr-409	649	5	.	.	PUNCT
ftr-409	650	1	112	112	NUM
ftr-409	650	2	.	.	PUNCT
ftr-409	651	1	scott	scott	PROPN
ftr-409	651	2	v.	v.	ADP
ftr-409	651	3	us	we	PRON
ftr-409	651	4	,	,	PUNCT
ftr-409	651	5	186	186	NUM
ftr-409	651	6	f.	f.	PROPN
ftr-409	651	7	supp	supp	PROPN
ftr-409	651	8	.	.	PUNCT
ftr-409	652	1	2d	2d	PROPN
ftr-409	652	2	664	664	NUM
ftr-409	652	3	(	(	PUNCT
ftr-409	652	4	e.d	e.d	PROPN
ftr-409	652	5	.	.	PROPN
ftr-409	652	6	va	va	PROPN
ftr-409	652	7	.	.	PROPN
ftr-409	652	8	2002	2002	NUM
ftr-409	652	9	)	)	PUNCT
ftr-409	652	10	,	,	PUNCT
ftr-409	652	11	aff’d	aff’d	VERB
ftr-409	652	12	,	,	PUNCT
ftr-409	652	13	328	328	NUM
ftr-409	652	14	f.3d	f.3d	NUM
ftr-409	652	15	132	132	NUM
ftr-409	652	16	(	(	PUNCT
ftr-409	652	17	4th	4th	ADJ
ftr-409	652	18	cir	cir	NOUN
ftr-409	652	19	.	.	PROPN
ftr-409	652	20	2003	2003	NUM
ftr-409	652	21	)	)	PUNCT
ftr-409	652	22	;	;	PUNCT
ftr-409	652	23	mellon	mellon	PROPN
ftr-409	652	24	bank	bank	PROPN
ftr-409	652	25	,	,	PUNCT
ftr-409	652	26	n.a	n.a	PROPN
ftr-409	652	27	.	.	PROPN
ftr-409	652	28	v.	v.	PROPN
ftr-409	652	29	u.s	u.s	PROPN
ftr-409	652	30	.	.	PROPN
ftr-409	652	31	,	,	PUNCT
ftr-409	652	32	47	47	NUM
ftr-409	652	33	fed	feed	VERB
ftr-409	652	34	.	.	PUNCT
ftr-409	653	1	cl	cl	NOUN
ftr-409	653	2	.	.	PUNCT
ftr-409	654	1	186	186	NUM
ftr-409	654	2	(	(	PUNCT
ftr-409	654	3	2000	2000	NUM
ftr-409	654	4	)	)	PUNCT
ftr-409	654	5	,	,	PUNCT
ftr-409	654	6	aff’d	aff’d	VERB
ftr-409	654	7	,	,	PUNCT
ftr-409	654	8	265	265	NUM
ftr-409	654	9	f.3d	f.3d	NUM
ftr-409	654	10	1275	1275	NUM
ftr-409	654	11	(	(	PUNCT
ftr-409	655	1	fed	fed	PROPN
ftr-409	655	2	.	.	PUNCT
ftr-409	655	3	cir	cir	PROPN
ftr-409	655	4	.	.	PROPN
ftr-409	655	5	2001	2001	NUM
ftr-409	655	6	)	)	PUNCT
ftr-409	655	7	;	;	PUNCT
ftr-409	656	1	o’neill	o’neill	ADP
ftr-409	656	2	v.	v.	ADP
ftr-409	656	3	comm’r	comm’r	NOUN
ftr-409	656	4	,	,	PUNCT
ftr-409	656	5	98	98	NUM
ftr-409	656	6	t.c	t.c	PROPN
ftr-409	656	7	.	.	PROPN
ftr-409	656	8	227	227	NUM
ftr-409	656	9	(	(	PUNCT
ftr-409	656	10	1992	1992	NUM
ftr-409	656	11	)	)	PUNCT
ftr-409	656	12	,	,	PUNCT
ftr-409	656	13	rev’d	rev’d	NOUN
ftr-409	656	14	,	,	PUNCT
ftr-409	656	15	994	994	NUM
ftr-409	656	16	f.2d	f.2d	SYM
ftr-409	656	17	302	302	NUM
ftr-409	656	18	(	(	PUNCT
ftr-409	656	19	6th	6th	ADJ
ftr-409	656	20	cir	cir	NOUN
ftr-409	656	21	.	.	PUNCT
ftr-409	656	22	1993	1993	NUM
ftr-409	656	23	)	)	PUNCT
ftr-409	656	24	;	;	PUNCT
ftr-409	656	25	rudkin	rudkin	PROPN
ftr-409	656	26	testamentary	testamentary	PROPN
ftr-409	656	27	trust	trust	NOUN
ftr-409	656	28	v.	v.	ADP
ftr-409	656	29	comm’r	comm’r	NOUN
ftr-409	656	30	,	,	PUNCT
ftr-409	656	31	124	124	NUM
ftr-409	656	32	t.c	t.c	PROPN
ftr-409	656	33	.	.	PROPN
ftr-409	656	34	304	304	NUM
ftr-409	656	35	(	(	PUNCT
ftr-409	656	36	2005	2005	NUM
ftr-409	656	37	)	)	PUNCT
ftr-409	656	38	,	,	PUNCT
ftr-409	656	39	app	app	PROPN
ftr-409	656	40	.	.	PUNCT
ftr-409	656	41	pend	pend	PROPN
ftr-409	656	42	.	.	PUNCT
ftr-409	657	1	(	(	PUNCT
ftr-409	657	2	2nd	2nd	ADJ
ftr-409	657	3	cir	cir	NOUN
ftr-409	657	4	.	.	PUNCT
ftr-409	657	5	)	)	PUNCT
ftr-409	657	6	.	.	PUNCT
ftr-409	658	1	113	113	NUM
ftr-409	658	2	.	.	PUNCT
ftr-409	659	1	these	these	PRON
ftr-409	659	2	include	include	VERB
ftr-409	659	3	a	a	DET
ftr-409	659	4	plain	plain	ADJ
ftr-409	659	5	meaning	meaning	NOUN
ftr-409	659	6	interpretation	interpretation	NOUN
ftr-409	659	7	classifying	classify	VERB
ftr-409	659	8	expenditures	expenditure	NOUN
ftr-409	659	9	by	by	ADP
ftr-409	659	10	their	their	PRON
ftr-409	659	11	label	label	NOUN
ftr-409	659	12	,	,	PUNCT
ftr-409	659	13	rudkin	rudkin	ADJ
ftr-409	659	14	testamentary	testamentary	ADJ
ftr-409	659	15	trust	trust	NOUN
ftr-409	659	16	v.	v.	ADP
ftr-409	659	17	comm’r	comm’r	NOUN
ftr-409	659	18	,	,	PUNCT
ftr-409	659	19	124	124	NUM
ftr-409	659	20	t.c	t.c	PROPN
ftr-409	659	21	.	.	PROPN
ftr-409	659	22	304	304	NUM
ftr-409	659	23	(	(	PUNCT
ftr-409	659	24	2005	2005	NUM
ftr-409	659	25	)	)	PUNCT
ftr-409	659	26	;	;	PUNCT
ftr-409	659	27	a	a	DET
ftr-409	659	28	plain	plain	ADJ
ftr-409	659	29	meaning	meaning	NOUN
ftr-409	659	30	interpretation	interpretation	NOUN
ftr-409	659	31	classifying	classify	VERB
ftr-409	659	32	expenditures	expenditure	NOUN
ftr-409	659	33	based	base	VERB
ftr-409	659	34	on	on	ADP
ftr-409	659	35	the	the	DET
ftr-409	659	36	incremental	incremental	ADJ
ftr-409	659	37	difference	difference	NOUN
ftr-409	659	38	in	in	ADP
ftr-409	659	39	the	the	DET
ftr-409	659	40	amount	amount	NOUN
ftr-409	659	41	of	of	ADP
ftr-409	659	42	expenses	expense	NOUN
ftr-409	659	43	expected	expect	VERB
ftr-409	659	44	by	by	ADP
ftr-409	659	45	trusts	trust	NOUN
ftr-409	659	46	and	and	CCONJ
ftr-409	659	47	those	those	PRON
ftr-409	659	48	expected	expect	VERB
ftr-409	659	49	by	by	ADP
ftr-409	659	50	individuals	individual	NOUN
ftr-409	659	51	,	,	PUNCT
ftr-409	659	52	mellon	mellon	PROPN
ftr-409	659	53	bank	bank	PROPN
ftr-409	659	54	,	,	PUNCT
ftr-409	659	55	n.a	n.a	PROPN
ftr-409	659	56	.	.	PROPN
ftr-409	659	57	v.	v.	PROPN
ftr-409	659	58	u.s	u.s	PROPN
ftr-409	659	59	.	.	PROPN
ftr-409	659	60	,	,	PUNCT
ftr-409	659	61	47	47	NUM
ftr-409	659	62	fed	feed	VERB
ftr-409	659	63	.	.	PUNCT
ftr-409	660	1	cl	cl	NOUN
ftr-409	660	2	.	.	PUNCT
ftr-409	661	1	186	186	NUM
ftr-409	661	2	(	(	PUNCT
ftr-409	661	3	2000	2000	NUM
ftr-409	661	4	)	)	PUNCT
ftr-409	661	5	,	,	PUNCT
ftr-409	661	6	aff’d	aff’d	VERB
ftr-409	661	7	,	,	PUNCT
ftr-409	661	8	265	265	NUM
ftr-409	661	9	f.3d	f.3d	NUM
ftr-409	661	10	1275	1275	NUM
ftr-409	661	11	(	(	PUNCT
ftr-409	662	1	fed	fed	PROPN
ftr-409	662	2	.	.	PUNCT
ftr-409	662	3	cir	cir	PROPN
ftr-409	662	4	.	.	PROPN
ftr-409	662	5	2001	2001	NUM
ftr-409	662	6	)	)	PUNCT
ftr-409	662	7	;	;	PUNCT
ftr-409	662	8	and	and	CCONJ
ftr-409	662	9	an	an	DET
ftr-409	662	10	interpretation	interpretation	NOUN
ftr-409	662	11	that	that	PRON
ftr-409	662	12	determines	determine	VERB
ftr-409	662	13	deductibility	deductibility	NOUN
ftr-409	662	14	based	base	VERB
ftr-409	662	15	on	on	ADP
ftr-409	662	16	whether	whether	SCONJ
ftr-409	662	17	the	the	DET
ftr-409	662	18	expenditure	expenditure	NOUN
ftr-409	662	19	is	be	AUX
ftr-409	662	20	mandatory	mandatory	ADJ
ftr-409	662	21	for	for	ADP
ftr-409	662	22	trusts	trust	NOUN
ftr-409	662	23	but	but	CCONJ
ftr-409	662	24	discretionary	discretionary	ADJ
ftr-409	662	25	for	for	ADP
ftr-409	662	26	individual	individual	NOUN
ftr-409	662	27	.	.	PUNCT
ftr-409	663	1	o’neill	o’neill	PROPN
ftr-409	663	2	irrevocable	irrevocable	ADJ
ftr-409	663	3	trust	trust	NOUN
ftr-409	663	4	v.	v.	ADP
ftr-409	663	5	comm’r	comm’r	NOUN
ftr-409	663	6	,	,	PUNCT
ftr-409	663	7	994	994	NUM
ftr-409	663	8	f.2d	f.2d	SYM
ftr-409	663	9	302	302	NUM
ftr-409	663	10	(	(	PUNCT
ftr-409	663	11	6th	6th	ADJ
ftr-409	663	12	cir	cir	NOUN
ftr-409	663	13	.	.	PROPN
ftr-409	663	14	1993	1993	NUM
ftr-409	663	15	)	)	PUNCT
ftr-409	663	16	,	,	PUNCT
ftr-409	663	17	rev’d	rev’d	VERB
ftr-409	663	18	994	994	NUM
ftr-409	663	19	f.	f.	PROPN
ftr-409	663	20	2d	2d	PROPN
ftr-409	663	21	302	302	NUM
ftr-409	664	1	(	(	PUNCT
ftr-409	664	2	6th	6th	ADJ
ftr-409	664	3	cir	cir	NOUN
ftr-409	664	4	.	.	PROPN
ftr-409	664	5	1992	1992	NUM
ftr-409	664	6	)	)	PUNCT
ftr-409	664	7	.	.	PUNCT
ftr-409	665	1	114	114	NUM
ftr-409	665	2	.	.	X
ftr-409	665	3	98	98	NUM
ftr-409	665	4	t.c	t.c	PROPN
ftr-409	665	5	.	.	PUNCT
ftr-409	666	1	at	at	ADP
ftr-409	666	2	228	228	NUM
ftr-409	666	3	.	.	PUNCT
ftr-409	667	1	534	534	NUM
ftr-409	667	2	florida	florida	PROPN
ftr-409	667	3	tax	tax	NOUN
ftr-409	667	4	review	review	NOUN
ftr-409	667	5	[	[	X
ftr-409	667	6	vol.7:8	vol.7:8	NOUN
ftr-409	667	7	knowledge	knowledge	NOUN
ftr-409	667	8	about	about	ADP
ftr-409	667	9	investment	investment	NOUN
ftr-409	667	10	,	,	PUNCT
ftr-409	667	11	declined	decline	VERB
ftr-409	667	12	trustees	trustee	NOUN
ftr-409	667	13	’	'	PUNCT
ftr-409	667	14	commissions	commission	NOUN
ftr-409	667	15	and	and	CCONJ
ftr-409	667	16	instead	instead	ADV
ftr-409	667	17	hired	hire	VERB
ftr-409	667	18	an	an	DET
ftr-409	667	19	investment	investment	NOUN
ftr-409	667	20	advisor	advisor	NOUN
ftr-409	667	21	.	.	PUNCT
ftr-409	668	1	the	the	DET
ftr-409	668	2	tax	tax	NOUN
ftr-409	668	3	court	court	NOUN
ftr-409	668	4	concluded	conclude	VERB
ftr-409	668	5	that	that	SCONJ
ftr-409	668	6	an	an	DET
ftr-409	668	7	individual	individual	NOUN
ftr-409	668	8	would	would	AUX
ftr-409	668	9	incur	incur	VERB
ftr-409	668	10	investment	investment	NOUN
ftr-409	668	11	advisory	advisory	NOUN
ftr-409	668	12	expenses	expense	NOUN
ftr-409	668	13	,	,	PUNCT
ftr-409	668	14	and	and	CCONJ
ftr-409	668	15	accordingly	accordingly	ADV
ftr-409	668	16	.	.	PUNCT
ftr-409	669	1	held	hold	VERB
ftr-409	669	2	that	that	SCONJ
ftr-409	669	3	those	those	DET
ftr-409	669	4	expenses	expense	NOUN
ftr-409	669	5	were	be	AUX
ftr-409	669	6	subject	subject	ADJ
ftr-409	669	7	to	to	ADP
ftr-409	669	8	the	the	DET
ftr-409	669	9	2	2	NUM
ftr-409	669	10	%	%	NOUN
ftr-409	669	11	floor	floor	NOUN
ftr-409	669	12	.	.	PUNCT
ftr-409	670	1	on	on	ADP
ftr-409	670	2	appeal	appeal	NOUN
ftr-409	670	3	,	,	PUNCT
ftr-409	670	4	the	the	DET
ftr-409	670	5	6th	6th	ADJ
ftr-409	670	6	circuit	circuit	NOUN
ftr-409	670	7	reversed.115	reversed.115	NOUN
ftr-409	670	8	116	116	NUM
ftr-409	670	9	in	in	ADP
ftr-409	670	10	the	the	DET
ftr-409	670	11	tax	tax	NOUN
ftr-409	670	12	court	court	NOUN
ftr-409	670	13	’s	’s	PART
ftr-409	670	14	view	view	NOUN
ftr-409	670	15	,	,	PUNCT
ftr-409	670	16	the	the	DET
ftr-409	670	17	plain	plain	ADJ
ftr-409	670	18	meaning	meaning	NOUN
ftr-409	670	19	of	of	ADP
ftr-409	670	20	section	section	NOUN
ftr-409	670	21	67(e	67(e	NUM
ftr-409	670	22	)	)	PUNCT
ftr-409	670	23	exempts	exempt	VERB
ftr-409	670	24	from	from	ADP
ftr-409	670	25	the	the	DET
ftr-409	670	26	2	2	NUM
ftr-409	670	27	%	%	NOUN
ftr-409	670	28	floor	floor	NOUN
ftr-409	670	29	only	only	ADV
ftr-409	670	30	expenditures	expenditure	NOUN
ftr-409	670	31	that	that	PRON
ftr-409	670	32	are	be	AUX
ftr-409	670	33	unique	unique	ADJ
ftr-409	670	34	to	to	ADP
ftr-409	670	35	trusts	trust	NOUN
ftr-409	670	36	.	.	PUNCT
ftr-409	671	1	as	as	ADP
ftr-409	671	2	a	a	DET
ftr-409	671	3	different117	different117	PROPN
ftr-409	671	4	court	court	NOUN
ftr-409	671	5	later	later	ADV
ftr-409	671	6	expressed	express	VERB
ftr-409	671	7	the	the	DET
ftr-409	671	8	tax	tax	NOUN
ftr-409	671	9	court	court	NOUN
ftr-409	671	10	’s	’s	PART
ftr-409	671	11	interpretation	interpretation	NOUN
ftr-409	671	12	,	,	PUNCT
ftr-409	671	13	the	the	DET
ftr-409	671	14	question	question	NOUN
ftr-409	671	15	is	be	AUX
ftr-409	671	16	whether	whether	SCONJ
ftr-409	671	17	the	the	DET
ftr-409	671	18	expense	expense	NOUN
ftr-409	671	19	at	at	ADP
ftr-409	671	20	issue	issue	NOUN
ftr-409	671	21	is	be	AUX
ftr-409	671	22	“	"	PUNCT
ftr-409	671	23	commonly	commonly	ADV
ftr-409	671	24	incurred	incur	VERB
ftr-409	671	25	outside	outside	ADP
ftr-409	671	26	the	the	DET
ftr-409	671	27	administration	administration	NOUN
ftr-409	671	28	of	of	ADP
ftr-409	671	29	trusts	trust	NOUN
ftr-409	671	30	.	.	PUNCT
ftr-409	672	1	”118	”118	PROPN
ftr-409	672	2	trustees	trustee	NOUN
ftr-409	672	3	’	'	PUNCT
ftr-409	672	4	fees	fee	NOUN
ftr-409	672	5	,	,	PUNCT
ftr-409	672	6	for	for	ADP
ftr-409	672	7	example	example	NOUN
ftr-409	672	8	,	,	PUNCT
ftr-409	672	9	would	would	AUX
ftr-409	672	10	be	be	AUX
ftr-409	672	11	fully	fully	ADV
ftr-409	672	12	deductible	deductible	ADJ
ftr-409	672	13	according	accord	VERB
ftr-409	672	14	to	to	ADP
ftr-409	672	15	dictum	dictum	NOUN
ftr-409	672	16	in	in	ADP
ftr-409	672	17	the	the	DET
ftr-409	672	18	tax	tax	NOUN
ftr-409	672	19	court	court	NOUN
ftr-409	672	20	’s	’s	PART
ftr-409	672	21	o’neill	o’neill	NOUN
ftr-409	672	22	decision	decision	NOUN
ftr-409	672	23	,	,	PUNCT
ftr-409	672	24	because	because	SCONJ
ftr-409	672	25	individuals	individual	NOUN
ftr-409	672	26	,	,	PUNCT
ftr-409	672	27	by	by	ADP
ftr-409	672	28	definition	definition	NOUN
ftr-409	672	29	,	,	PUNCT
ftr-409	672	30	would	would	AUX
ftr-409	672	31	not	not	PART
ftr-409	672	32	pay	pay	VERB
ftr-409	672	33	trustees	trustee	NOUN
ftr-409	672	34	’	'	PUNCT
ftr-409	672	35	fees	fee	NOUN
ftr-409	672	36	.	.	PUNCT
ftr-409	673	1	investment	investment	NOUN
ftr-409	673	2	advisory	advisory	ADJ
ftr-409	673	3	fees	fee	NOUN
ftr-409	673	4	,	,	PUNCT
ftr-409	673	5	in	in	ADP
ftr-409	673	6	contrast	contrast	NOUN
ftr-409	673	7	,	,	PUNCT
ftr-409	673	8	would	would	AUX
ftr-409	673	9	be	be	AUX
ftr-409	673	10	subject	subject	ADJ
ftr-409	673	11	to119	to119	PROPN
ftr-409	673	12	the	the	DET
ftr-409	673	13	2	2	NUM
ftr-409	673	14	%	%	NOUN
ftr-409	673	15	floor	floor	NOUN
ftr-409	673	16	because	because	SCONJ
ftr-409	673	17	individuals	individual	NOUN
ftr-409	673	18	routinely	routinely	ADV
ftr-409	673	19	incur	incur	VERB
ftr-409	673	20	this	this	DET
ftr-409	673	21	type	type	NOUN
ftr-409	673	22	of	of	ADP
ftr-409	673	23	expense.120	expense.120	PROPN
ftr-409	673	24	this	this	DET
ftr-409	673	25	standard	standard	NOUN
ftr-409	673	26	is	be	AUX
ftr-409	673	27	an	an	DET
ftr-409	673	28	objective	objective	ADJ
ftr-409	673	29	standard	standard	NOUN
ftr-409	673	30	,	,	PUNCT
ftr-409	673	31	in	in	ADP
ftr-409	673	32	the	the	DET
ftr-409	673	33	tax	tax	NOUN
ftr-409	673	34	court	court	NOUN
ftr-409	673	35	’s	’s	PART
ftr-409	673	36	view	view	NOUN
ftr-409	673	37	,	,	PUNCT
ftr-409	673	38	because	because	SCONJ
ftr-409	673	39	subjective	subjective	ADJ
ftr-409	673	40	considerations	consideration	NOUN
ftr-409	673	41	can	can	AUX
ftr-409	673	42	not	not	PART
ftr-409	673	43	influence	influence	VERB
ftr-409	673	44	the	the	DET
ftr-409	673	45	scope	scope	NOUN
ftr-409	673	46	of	of	ADP
ftr-409	673	47	the	the	DET
ftr-409	673	48	exemption	exemption	NOUN
ftr-409	673	49	of	of	ADP
ftr-409	673	50	trust	trust	NOUN
ftr-409	673	51	expenses	expense	NOUN
ftr-409	673	52	from	from	ADP
ftr-409	673	53	the	the	DET
ftr-409	673	54	2	2	NUM
ftr-409	673	55	%	%	NOUN
ftr-409	673	56	floor	floor	NOUN
ftr-409	673	57	.	.	PUNCT
ftr-409	674	1	thus	thus	ADV
ftr-409	674	2	,	,	PUNCT
ftr-409	674	3	the	the	DET
ftr-409	674	4	outright	outright	ADJ
ftr-409	674	5	owner	owner	NOUN
ftr-409	674	6	contemplated	contemplate	VERB
ftr-409	674	7	by121	by121	VERB
ftr-409	674	8	section	section	NOUN
ftr-409	674	9	67(e	67(e	NUM
ftr-409	674	10	)	)	PUNCT
ftr-409	674	11	can	can	AUX
ftr-409	674	12	not	not	PART
ftr-409	674	13	be	be	AUX
ftr-409	674	14	an	an	DET
ftr-409	674	15	actual	actual	ADJ
ftr-409	674	16	individual	individual	NOUN
ftr-409	674	17	associated	associate	VERB
ftr-409	674	18	with	with	ADP
ftr-409	674	19	the	the	DET
ftr-409	674	20	trust	trust	NOUN
ftr-409	674	21	(	(	PUNCT
ftr-409	674	22	the	the	DET
ftr-409	674	23	beneficiary	beneficiary	NOUN
ftr-409	674	24	,	,	PUNCT
ftr-409	674	25	the	the	DET
ftr-409	674	26	trustee	trustee	NOUN
ftr-409	674	27	,	,	PUNCT
ftr-409	674	28	or	or	CCONJ
ftr-409	674	29	the	the	DET
ftr-409	674	30	grantor	grantor	NOUN
ftr-409	674	31	)	)	PUNCT
ftr-409	674	32	.	.	PUNCT
ftr-409	675	1	instead	instead	ADV
ftr-409	675	2	,	,	PUNCT
ftr-409	675	3	the	the	DET
ftr-409	675	4	outright	outright	ADJ
ftr-409	675	5	owner	owner	NOUN
ftr-409	675	6	who	who	PRON
ftr-409	675	7	defines	define	VERB
ftr-409	675	8	the	the	DET
ftr-409	675	9	scope	scope	NOUN
ftr-409	675	10	of	of	ADP
ftr-409	675	11	the	the	DET
ftr-409	675	12	exemption	exemption	NOUN
ftr-409	675	13	must	must	AUX
ftr-409	675	14	be	be	AUX
ftr-409	675	15	a	a	DET
ftr-409	675	16	hypothetical	hypothetical	ADJ
ftr-409	675	17	taxpayer	taxpayer	NOUN
ftr-409	675	18	.	.	PUNCT
ftr-409	676	1	the	the	DET
ftr-409	676	2	tax	tax	NOUN
ftr-409	676	3	court	court	NOUN
ftr-409	676	4	did	do	AUX
ftr-409	676	5	not	not	PART
ftr-409	676	6	explicitly	explicitly	ADV
ftr-409	676	7	discuss	discuss	VERB
ftr-409	676	8	the	the	DET
ftr-409	676	9	attributes	attribute	NOUN
ftr-409	676	10	of	of	ADP
ftr-409	676	11	the	the	DET
ftr-409	676	12	hypothetical	hypothetical	ADJ
ftr-409	676	13	taxpayer	taxpayer	NOUN
ftr-409	676	14	that	that	PRON
ftr-409	676	15	would	would	AUX
ftr-409	676	16	influence	influence	VERB
ftr-409	676	17	expenditure	expenditure	NOUN
ftr-409	676	18	decisions	decision	NOUN
ftr-409	676	19	,	,	PUNCT
ftr-409	676	20	but	but	CCONJ
ftr-409	676	21	the	the	DET
ftr-409	676	22	holding	holding	NOUN
ftr-409	676	23	seems	seem	VERB
ftr-409	676	24	most	most	ADV
ftr-409	676	25	consistent	consistent	ADJ
ftr-409	676	26	with	with	ADP
ftr-409	676	27	a	a	DET
ftr-409	676	28	standard	standard	NOUN
ftr-409	676	29	defined	define	VERB
ftr-409	676	30	by	by	ADP
ftr-409	676	31	a	a	DET
ftr-409	676	32	hypothetical	hypothetical	ADJ
ftr-409	676	33	taxpayer	taxpayer	NOUN
ftr-409	676	34	who	who	PRON
ftr-409	676	35	would	would	AUX
ftr-409	676	36	incur	incur	VERB
ftr-409	676	37	any	any	PRON
ftr-409	676	38	and	and	CCONJ
ftr-409	676	39	all	all	DET
ftr-409	676	40	discretionary	discretionary	ADJ
ftr-409	676	41	expenses	expense	NOUN
ftr-409	676	42	that	that	PRON
ftr-409	676	43	would	would	AUX
ftr-409	676	44	produce	produce	VERB
ftr-409	676	45	income	income	NOUN
ftr-409	676	46	and	and	CCONJ
ftr-409	676	47	maximize	maximize	VERB
ftr-409	676	48	return	return	NOUN
ftr-409	676	49	(	(	PUNCT
ftr-409	676	50	a	a	DET
ftr-409	676	51	“	"	PUNCT
ftr-409	676	52	profit	profit	NOUN
ftr-409	676	53	-	-	PUNCT
ftr-409	676	54	maximizing	maximize	VERB
ftr-409	676	55	taxpayer	taxpayer	NOUN
ftr-409	676	56	”	"	PUNCT
ftr-409	676	57	)	)	PUNCT
ftr-409	676	58	.	.	PUNCT
ftr-409	677	1	the	the	DET
ftr-409	677	2	tax	tax	NOUN
ftr-409	677	3	court	court	NOUN
ftr-409	677	4	’s	’s	PART
ftr-409	677	5	holding	hold	VERB
ftr-409	677	6	in	in	ADP
ftr-409	677	7	o’neill	o’neill	PROPN
ftr-409	677	8	precludes	preclude	VERB
ftr-409	677	9	the	the	DET
ftr-409	677	10	possibility	possibility	NOUN
ftr-409	677	11	that	that	SCONJ
ftr-409	677	12	the	the	DET
ftr-409	677	13	outright	outright	ADJ
ftr-409	677	14	owner	owner	NOUN
ftr-409	677	15	115	115	NUM
ftr-409	677	16	.	.	PUNCT
ftr-409	678	1	i	i	PRON
ftr-409	678	2	d.	d.	PROPN
ftr-409	678	3	at	at	ADP
ftr-409	678	4	231	231	NUM
ftr-409	678	5	.	.	PUNCT
ftr-409	679	1	116	116	NUM
ftr-409	679	2	.	.	PUNCT
ftr-409	680	1	o’neill	o’neill	PROPN
ftr-409	680	2	,	,	PUNCT
ftr-409	680	3	994	994	NUM
ftr-409	680	4	f.	f.	PROPN
ftr-409	680	5	2d	2d	PROPN
ftr-409	680	6	at	at	ADP
ftr-409	680	7	304	304	NUM
ftr-409	680	8	-	-	SYM
ftr-409	680	9	05	05	NUM
ftr-409	680	10	.	.	PROPN
ftr-409	680	11	117	117	NUM
ftr-409	680	12	.	.	PUNCT
ftr-409	681	1	o’neill	o’neill	PROPN
ftr-409	681	2	,	,	PUNCT
ftr-409	681	3	98	98	NUM
ftr-409	681	4	t.c	t.c	NOUN
ftr-409	681	5	.	.	PUNCT
ftr-409	682	1	at	at	ADP
ftr-409	682	2	230	230	NUM
ftr-409	682	3	.	.	PUNCT
ftr-409	682	4	118	118	NUM
ftr-409	682	5	.	.	PUNCT
ftr-409	682	6	scott	scott	PROPN
ftr-409	682	7	,	,	PUNCT
ftr-409	682	8	328	328	NUM
ftr-409	682	9	f.3d	f.3d	NUM
ftr-409	682	10	at	at	ADP
ftr-409	682	11	140	140	NUM
ftr-409	682	12	.	.	PUNCT
ftr-409	683	1	119	119	NUM
ftr-409	683	2	.	.	NOUN
ftr-409	683	3	98	98	NUM
ftr-409	684	1	t.c	t.c	PROPN
ftr-409	684	2	.	.	PUNCT
ftr-409	685	1	at	at	ADP
ftr-409	685	2	230	230	NUM
ftr-409	685	3	.	.	PUNCT
ftr-409	686	1	in	in	ADP
ftr-409	686	2	addition	addition	NOUN
ftr-409	686	3	to	to	ADP
ftr-409	686	4	fiduciary	fiduciary	ADJ
ftr-409	686	5	commissions	commission	NOUN
ftr-409	686	6	,	,	PUNCT
ftr-409	686	7	fees	fee	NOUN
ftr-409	686	8	for	for	ADP
ftr-409	686	9	a	a	DET
ftr-409	686	10	trust	trust	NOUN
ftr-409	686	11	accounting	accounting	NOUN
ftr-409	686	12	mandated	mandate	VERB
ftr-409	686	13	by	by	ADP
ftr-409	686	14	state	state	NOUN
ftr-409	686	15	law	law	NOUN
ftr-409	686	16	or	or	CCONJ
ftr-409	686	17	the	the	DET
ftr-409	686	18	trust	trust	NOUN
ftr-409	686	19	agreement	agreement	NOUN
ftr-409	686	20	also	also	ADV
ftr-409	686	21	would	would	AUX
ftr-409	686	22	qualify	qualify	VERB
ftr-409	686	23	as	as	ADP
ftr-409	686	24	unique	unique	ADJ
ftr-409	686	25	to	to	ADP
ftr-409	686	26	trusts	trust	NOUN
ftr-409	686	27	and	and	CCONJ
ftr-409	686	28	estates	estate	NOUN
ftr-409	686	29	,	,	PUNCT
ftr-409	686	30	and	and	CCONJ
ftr-409	686	31	thus	thus	ADV
ftr-409	686	32	qualify	qualify	VERB
ftr-409	686	33	for	for	ADP
ftr-409	686	34	the	the	DET
ftr-409	686	35	exemption	exemption	NOUN
ftr-409	686	36	from	from	ADP
ftr-409	686	37	the	the	DET
ftr-409	686	38	2	2	NUM
ftr-409	686	39	%	%	NOUN
ftr-409	686	40	floor	floor	NOUN
ftr-409	686	41	in	in	ADP
ftr-409	686	42	the	the	DET
ftr-409	686	43	view	view	NOUN
ftr-409	686	44	of	of	ADP
ftr-409	686	45	the	the	DET
ftr-409	686	46	tax	tax	NOUN
ftr-409	686	47	court	court	NOUN
ftr-409	686	48	.	.	PUNCT
ftr-409	687	1	i	i	PRON
ftr-409	687	2	d.	d.	PROPN
ftr-409	687	3	120	120	NUM
ftr-409	687	4	.	.	PUNCT
ftr-409	688	1	i	i	PRON
ftr-409	688	2	d.	d.	PROPN
ftr-409	688	3	at	at	ADP
ftr-409	688	4	230	230	NUM
ftr-409	688	5	.	.	PUNCT
ftr-409	688	6	121	121	NUM
ftr-409	688	7	.	.	PUNCT
ftr-409	689	1	i	i	PRON
ftr-409	689	2	d.	d.	PROPN
ftr-409	689	3	at	at	ADP
ftr-409	689	4	231	231	NUM
ftr-409	689	5	.	.	PUNCT
ftr-409	690	1	the	the	DET
ftr-409	690	2	tax	tax	NOUN
ftr-409	690	3	court	court	NOUN
ftr-409	690	4	discussed	discuss	VERB
ftr-409	690	5	the	the	DET
ftr-409	690	6	need	need	NOUN
ftr-409	690	7	for	for	ADP
ftr-409	690	8	objectivity	objectivity	NOUN
ftr-409	690	9	in	in	ADP
ftr-409	690	10	the	the	DET
ftr-409	690	11	§	§	PROPN
ftr-409	690	12	67(e	67(e	PROPN
ftr-409	690	13	)	)	PUNCT
ftr-409	690	14	standard	standard	NOUN
ftr-409	690	15	in	in	ADP
ftr-409	690	16	the	the	DET
ftr-409	690	17	course	course	NOUN
ftr-409	690	18	of	of	ADP
ftr-409	690	19	rejecting	reject	VERB
ftr-409	690	20	the	the	DET
ftr-409	690	21	argument	argument	NOUN
ftr-409	690	22	that	that	SCONJ
ftr-409	690	23	the	the	DET
ftr-409	690	24	fiduciary	fiduciary	ADJ
ftr-409	690	25	duty	duty	NOUN
ftr-409	690	26	to	to	PART
ftr-409	690	27	invest	invest	VERB
ftr-409	690	28	prudently	prudently	ADV
ftr-409	690	29	,	,	PUNCT
ftr-409	690	30	imposed	impose	VERB
ftr-409	690	31	by	by	ADP
ftr-409	690	32	state	state	NOUN
ftr-409	690	33	law	law	NOUN
ftr-409	690	34	,	,	PUNCT
ftr-409	690	35	obliged	oblige	VERB
ftr-409	690	36	the	the	DET
ftr-409	690	37	trustees	trustee	NOUN
ftr-409	690	38	to	to	PART
ftr-409	690	39	hire	hire	VERB
ftr-409	690	40	an	an	DET
ftr-409	690	41	investment	investment	NOUN
ftr-409	690	42	advisor	advisor	NOUN
ftr-409	690	43	.	.	PUNCT
ftr-409	691	1	i	i	PRON
ftr-409	691	2	d.	d.	PROPN
ftr-409	691	3	at	at	ADP
ftr-409	691	4	230	230	NUM
ftr-409	691	5	-	-	SYM
ftr-409	691	6	31	31	NUM
ftr-409	691	7	.	.	PUNCT
ftr-409	692	1	after	after	ADP
ftr-409	692	2	rejecting	reject	VERB
ftr-409	692	3	the	the	DET
ftr-409	692	4	argument	argument	NOUN
ftr-409	692	5	that	that	SCONJ
ftr-409	692	6	state	state	NOUN
ftr-409	692	7	law	law	NOUN
ftr-409	692	8	compelled	compel	VERB
ftr-409	692	9	expertise	expertise	NOUN
ftr-409	692	10	in	in	ADP
ftr-409	692	11	the	the	DET
ftr-409	692	12	management	management	NOUN
ftr-409	692	13	of	of	ADP
ftr-409	692	14	trust	trust	NOUN
ftr-409	692	15	assets	asset	NOUN
ftr-409	692	16	,	,	PUNCT
ftr-409	692	17	the	the	DET
ftr-409	692	18	tax	tax	NOUN
ftr-409	692	19	court	court	NOUN
ftr-409	692	20	stated	state	VERB
ftr-409	692	21	that	that	SCONJ
ftr-409	692	22	discretionary	discretionary	ADJ
ftr-409	692	23	judgments	judgment	NOUN
ftr-409	692	24	of	of	ADP
ftr-409	692	25	trustees	trustee	NOUN
ftr-409	692	26	could	could	AUX
ftr-409	692	27	not	not	PART
ftr-409	692	28	define	define	VERB
ftr-409	692	29	the	the	DET
ftr-409	692	30	scope	scope	NOUN
ftr-409	692	31	of	of	ADP
ftr-409	692	32	the	the	DET
ftr-409	692	33	exemption	exemption	NOUN
ftr-409	692	34	of	of	ADP
ftr-409	692	35	trust	trust	NOUN
ftr-409	692	36	costs	cost	NOUN
ftr-409	692	37	from	from	ADP
ftr-409	692	38	the	the	DET
ftr-409	692	39	2	2	NUM
ftr-409	692	40	%	%	NOUN
ftr-409	692	41	floor	floor	NOUN
ftr-409	692	42	.	.	PUNCT
ftr-409	693	1	i	i	PRON
ftr-409	693	2	d.	d.	PROPN
ftr-409	693	3	at	at	ADP
ftr-409	693	4	231	231	NUM
ftr-409	693	5	.	.	PUNCT
ftr-409	694	1	the	the	DET
ftr-409	694	2	objection	objection	NOUN
ftr-409	694	3	to	to	ADP
ftr-409	694	4	subjectivity	subjectivity	NOUN
ftr-409	694	5	,	,	PUNCT
ftr-409	694	6	though	though	SCONJ
ftr-409	694	7	framed	frame	VERB
ftr-409	694	8	in	in	ADP
ftr-409	694	9	terms	term	NOUN
ftr-409	694	10	of	of	ADP
ftr-409	694	11	the	the	DET
ftr-409	694	12	trustee	trustee	NOUN
ftr-409	694	13	,	,	PUNCT
ftr-409	694	14	would	would	AUX
ftr-409	694	15	apply	apply	VERB
ftr-409	694	16	equally	equally	ADV
ftr-409	694	17	to	to	ADP
ftr-409	694	18	a	a	DET
ftr-409	694	19	standard	standard	NOUN
ftr-409	694	20	defined	define	VERB
ftr-409	694	21	by	by	ADP
ftr-409	694	22	any	any	DET
ftr-409	694	23	actual	actual	ADJ
ftr-409	694	24	individual	individual	NOUN
ftr-409	694	25	.	.	PUNCT
ftr-409	695	1	2006	2006	NUM
ftr-409	695	2	]	]	PUNCT
ftr-409	695	3	taxing	tax	VERB
ftr-409	695	4	middle	middle	ADJ
ftr-409	695	5	class	class	NOUN
ftr-409	695	6	trust(s	trust(s	PROPN
ftr-409	695	7	)	)	PUNCT
ftr-409	695	8	535	535	NUM
ftr-409	695	9	contemplated	contemplate	VERB
ftr-409	695	10	by	by	ADP
ftr-409	695	11	section	section	NOUN
ftr-409	695	12	67(e	67(e	NUM
ftr-409	695	13	)	)	PUNCT
ftr-409	695	14	is	be	AUX
ftr-409	695	15	a	a	DET
ftr-409	695	16	hypothetical	hypothetical	ADJ
ftr-409	695	17	taxpayer	taxpayer	NOUN
ftr-409	695	18	who	who	PRON
ftr-409	695	19	refuses	refuse	VERB
ftr-409	695	20	to	to	PART
ftr-409	695	21	incur	incur	VERB
ftr-409	695	22	any	any	DET
ftr-409	695	23	non	non	ADJ
ftr-409	695	24	-	-	ADJ
ftr-409	695	25	compulsory	compulsory	ADJ
ftr-409	695	26	expenditures	expenditure	NOUN
ftr-409	695	27	(	(	PUNCT
ftr-409	695	28	a	a	DET
ftr-409	695	29	“	"	PUNCT
ftr-409	695	30	cost	cost	NOUN
ftr-409	695	31	-	-	PUNCT
ftr-409	695	32	averse	averse	ADJ
ftr-409	695	33	taxpayer	taxpayer	NOUN
ftr-409	695	34	”	"	PUNCT
ftr-409	695	35	)	)	PUNCT
ftr-409	695	36	.	.	PUNCT
ftr-409	696	1	the	the	DET
ftr-409	696	2	holding	holding	NOUN
ftr-409	696	3	does	do	AUX
ftr-409	696	4	not	not	PART
ftr-409	696	5	preclude	preclude	VERB
ftr-409	696	6	a	a	DET
ftr-409	696	7	standard	standard	NOUN
ftr-409	696	8	defined	define	VERB
ftr-409	696	9	by	by	ADP
ftr-409	696	10	a	a	DET
ftr-409	696	11	reasonable	reasonable	ADJ
ftr-409	696	12	taxpayer	taxpayer	NOUN
ftr-409	696	13	,	,	PUNCT
ftr-409	696	14	the	the	DET
ftr-409	696	15	most	most	ADV
ftr-409	696	16	intuitive	intuitive	ADJ
ftr-409	696	17	choice	choice	NOUN
ftr-409	696	18	.	.	PUNCT
ftr-409	697	1	the	the	DET
ftr-409	697	2	tax	tax	NOUN
ftr-409	697	3	court	court	NOUN
ftr-409	697	4	’s	’s	PART
ftr-409	697	5	rationale	rationale	NOUN
ftr-409	697	6	,	,	PUNCT
ftr-409	697	7	however	however	ADV
ftr-409	697	8	,	,	PUNCT
ftr-409	697	9	is	be	AUX
ftr-409	697	10	inconsistent	inconsistent	ADJ
ftr-409	697	11	with	with	ADP
ftr-409	697	12	a	a	DET
ftr-409	697	13	reasonable	reasonable	ADJ
ftr-409	697	14	taxpayer	taxpayer	NOUN
ftr-409	697	15	standard	standard	NOUN
ftr-409	697	16	because	because	SCONJ
ftr-409	697	17	a	a	DET
ftr-409	697	18	reasonable	reasonable	ADJ
ftr-409	697	19	taxpayer	taxpayer	NOUN
ftr-409	697	20	would	would	AUX
ftr-409	697	21	not	not	PART
ftr-409	697	22	necessarily	necessarily	ADV
ftr-409	697	23	incur	incur	VERB
ftr-409	697	24	expenses	expense	NOUN
ftr-409	697	25	that	that	PRON
ftr-409	697	26	other	other	ADJ
ftr-409	697	27	individuals	individual	NOUN
ftr-409	697	28	routinely	routinely	ADV
ftr-409	697	29	incur	incur	VERB
ftr-409	697	30	.	.	PUNCT
ftr-409	698	1	instead	instead	ADV
ftr-409	698	2	,	,	PUNCT
ftr-409	698	3	a	a	DET
ftr-409	698	4	reasonable	reasonable	ADJ
ftr-409	698	5	taxpayer	taxpayer	NOUN
ftr-409	698	6	would	would	AUX
ftr-409	698	7	make	make	VERB
ftr-409	698	8	decisions	decision	NOUN
ftr-409	698	9	based	base	VERB
ftr-409	698	10	on	on	ADP
ftr-409	698	11	his	his	PRON
ftr-409	698	12	or	or	CCONJ
ftr-409	698	13	her	her	PRON
ftr-409	698	14	own	own	ADJ
ftr-409	698	15	financial	financial	ADJ
ftr-409	698	16	situation	situation	NOUN
ftr-409	698	17	.	.	PUNCT
ftr-409	699	1	the	the	DET
ftr-409	699	2	6th	6th	ADJ
ftr-409	699	3	circuit	circuit	NOUN
ftr-409	699	4	,	,	PUNCT
ftr-409	699	5	the	the	DET
ftr-409	699	6	first	first	ADJ
ftr-409	699	7	appellate	appellate	ADJ
ftr-409	699	8	court	court	NOUN
ftr-409	699	9	to	to	PART
ftr-409	699	10	interpret	interpret	VERB
ftr-409	699	11	section	section	NOUN
ftr-409	699	12	67(e	67(e	NUM
ftr-409	699	13	)	)	PUNCT
ftr-409	699	14	,	,	PUNCT
ftr-409	699	15	rejected	reject	VERB
ftr-409	699	16	the	the	DET
ftr-409	699	17	tax	tax	NOUN
ftr-409	699	18	court	court	NOUN
ftr-409	699	19	’s	’s	PART
ftr-409	699	20	“	"	PUNCT
ftr-409	699	21	plain	plain	ADJ
ftr-409	699	22	meaning	meaning	NOUN
ftr-409	699	23	”	"	PUNCT
ftr-409	699	24	interpretation	interpretation	NOUN
ftr-409	699	25	,	,	PUNCT
ftr-409	699	26	as	as	ADV
ftr-409	699	27	well	well	ADV
ftr-409	699	28	as	as	ADP
ftr-409	699	29	its	its	PRON
ftr-409	699	30	underlying	underlying	ADJ
ftr-409	699	31	factual	factual	ADJ
ftr-409	699	32	assumption	assumption	NOUN
ftr-409	699	33	that	that	SCONJ
ftr-409	699	34	an	an	DET
ftr-409	699	35	outright	outright	ADJ
ftr-409	699	36	owner	owner	NOUN
ftr-409	699	37	would	would	AUX
ftr-409	699	38	incur	incur	VERB
ftr-409	699	39	investment	investment	NOUN
ftr-409	699	40	advisory	advisory	NOUN
ftr-409	699	41	fees	fee	NOUN
ftr-409	699	42	.	.	PUNCT
ftr-409	700	1	rather	rather	ADV
ftr-409	700	2	than	than	ADP
ftr-409	700	3	attempting	attempt	VERB
ftr-409	700	4	to	to	PART
ftr-409	700	5	analyze	analyze	VERB
ftr-409	700	6	what	what	PRON
ftr-409	700	7	expenses	expense	VERB
ftr-409	700	8	an	an	DET
ftr-409	700	9	outright122	outright122	PROPN
ftr-409	700	10	owner	owner	NOUN
ftr-409	700	11	would	would	AUX
ftr-409	700	12	avoid	avoid	VERB
ftr-409	700	13	,	,	PUNCT
ftr-409	700	14	the	the	DET
ftr-409	700	15	6th	6th	ADJ
ftr-409	700	16	circuit	circuit	NOUN
ftr-409	700	17	analyzed	analyze	VERB
ftr-409	700	18	what	what	PRON
ftr-409	700	19	expenses	expense	VERB
ftr-409	700	20	a	a	DET
ftr-409	700	21	trust	trust	NOUN
ftr-409	700	22	could	could	AUX
ftr-409	700	23	avoid	avoid	VERB
ftr-409	700	24	.	.	PUNCT
ftr-409	701	1	discretionary	discretionary	ADJ
ftr-409	701	2	expenses	expense	NOUN
ftr-409	701	3	incurred	incur	VERB
ftr-409	701	4	by	by	ADP
ftr-409	701	5	trusts	trust	NOUN
ftr-409	701	6	would	would	AUX
ftr-409	701	7	be	be	AUX
ftr-409	701	8	analogous	analogous	ADJ
ftr-409	701	9	to	to	ADP
ftr-409	701	10	expenses	expense	NOUN
ftr-409	701	11	incurred	incur	VERB
ftr-409	701	12	by	by	ADP
ftr-409	701	13	individuals	individual	NOUN
ftr-409	701	14	,	,	PUNCT
ftr-409	701	15	in	in	ADP
ftr-409	701	16	the	the	DET
ftr-409	701	17	6th	6th	ADJ
ftr-409	701	18	circuit	circuit	NOUN
ftr-409	701	19	’s	’s	PART
ftr-409	701	20	view	view	NOUN
ftr-409	701	21	,	,	PUNCT
ftr-409	701	22	because	because	SCONJ
ftr-409	701	23	both	both	DET
ftr-409	701	24	taxpayers	taxpayer	NOUN
ftr-409	701	25	would	would	AUX
ftr-409	701	26	have	have	VERB
ftr-409	701	27	the	the	DET
ftr-409	701	28	freedom	freedom	NOUN
ftr-409	701	29	to	to	PART
ftr-409	701	30	incur	incur	VERB
ftr-409	701	31	or	or	CCONJ
ftr-409	701	32	avoid	avoid	VERB
ftr-409	701	33	them	they	PRON
ftr-409	701	34	.	.	PUNCT
ftr-409	702	1	compulsory	compulsory	ADJ
ftr-409	702	2	expenditures	expenditure	NOUN
ftr-409	702	3	incurred	incur	VERB
ftr-409	702	4	by	by	ADP
ftr-409	702	5	trustees	trustee	NOUN
ftr-409	702	6	to	to	PART
ftr-409	702	7	fulfill	fulfill	VERB
ftr-409	702	8	the	the	DET
ftr-409	702	9	fiduciary	fiduciary	ADJ
ftr-409	702	10	duties	duty	NOUN
ftr-409	702	11	established	establish	VERB
ftr-409	702	12	by	by	ADP
ftr-409	702	13	state	state	NOUN
ftr-409	702	14	trust	trust	NOUN
ftr-409	702	15	law	law	NOUN
ftr-409	702	16	,	,	PUNCT
ftr-409	702	17	however	however	ADV
ftr-409	702	18	,	,	PUNCT
ftr-409	702	19	had	have	VERB
ftr-409	702	20	no	no	DET
ftr-409	702	21	analogue	analogue	NOUN
ftr-409	702	22	in	in	ADP
ftr-409	702	23	the	the	DET
ftr-409	702	24	outright	outright	ADJ
ftr-409	702	25	ownership	ownership	NOUN
ftr-409	702	26	context	context	NOUN
ftr-409	702	27	.	.	PUNCT
ftr-409	703	1	the	the	DET
ftr-409	703	2	6th	6th	ADJ
ftr-409	703	3	circuit	circuit	NOUN
ftr-409	703	4	held	hold	VERB
ftr-409	703	5	that123	that123	PROPN
ftr-409	703	6	investment	investment	NOUN
ftr-409	703	7	advice	advice	NOUN
ftr-409	703	8	fell	fall	VERB
ftr-409	703	9	into	into	ADP
ftr-409	703	10	the	the	DET
ftr-409	703	11	compulsory	compulsory	ADJ
ftr-409	703	12	category	category	NOUN
ftr-409	703	13	in	in	ADP
ftr-409	703	14	the	the	DET
ftr-409	703	15	case	case	NOUN
ftr-409	703	16	of	of	ADP
ftr-409	703	17	the	the	DET
ftr-409	703	18	o’neill	o’neill	PROPN
ftr-409	703	19	trust	trust	NOUN
ftr-409	703	20	because	because	SCONJ
ftr-409	703	21	applicable	applicable	ADJ
ftr-409	703	22	state	state	NOUN
ftr-409	703	23	law	law	NOUN
ftr-409	703	24	required	require	VERB
ftr-409	703	25	expertise	expertise	NOUN
ftr-409	703	26	in	in	ADP
ftr-409	703	27	the	the	DET
ftr-409	703	28	investment	investment	NOUN
ftr-409	703	29	of	of	ADP
ftr-409	703	30	trust	trust	NOUN
ftr-409	703	31	assets	asset	NOUN
ftr-409	703	32	.	.	PUNCT
ftr-409	704	1	the	the	DET
ftr-409	704	2	trustees	trustee	NOUN
ftr-409	704	3	did	do	AUX
ftr-409	704	4	not	not	PART
ftr-409	704	5	have	have	VERB
ftr-409	704	6	this	this	DET
ftr-409	704	7	expertise	expertise	NOUN
ftr-409	704	8	,	,	PUNCT
ftr-409	704	9	and	and	CCONJ
ftr-409	704	10	did	do	AUX
ftr-409	704	11	not	not	PART
ftr-409	704	12	receive124	receive124	PROPN
ftr-409	704	13	compensation	compensation	NOUN
ftr-409	704	14	for	for	ADP
ftr-409	704	15	providing	provide	VERB
ftr-409	704	16	this	this	DET
ftr-409	704	17	service	service	NOUN
ftr-409	704	18	as	as	ADP
ftr-409	704	19	a	a	DET
ftr-409	704	20	result	result	NOUN
ftr-409	704	21	of	of	ADP
ftr-409	704	22	their	their	PRON
ftr-409	704	23	decision	decision	NOUN
ftr-409	704	24	to	to	PART
ftr-409	704	25	waive	waive	VERB
ftr-409	704	26	fiduciary	fiduciary	ADJ
ftr-409	704	27	commissions	commission	NOUN
ftr-409	704	28	.	.	PUNCT
ftr-409	705	1	consequently	consequently	ADV
ftr-409	705	2	,	,	PUNCT
ftr-409	705	3	the	the	DET
ftr-409	705	4	court	court	NOUN
ftr-409	705	5	held	hold	VERB
ftr-409	705	6	that	that	SCONJ
ftr-409	705	7	investment125	investment125	ADP
ftr-409	705	8	advisory	advisory	NOUN
ftr-409	705	9	fees	fee	NOUN
ftr-409	705	10	for	for	ADP
ftr-409	705	11	this	this	DET
ftr-409	705	12	trust	trust	NOUN
ftr-409	705	13	were	be	AUX
ftr-409	705	14	exempt	exempt	ADJ
ftr-409	705	15	from	from	ADP
ftr-409	705	16	the	the	DET
ftr-409	705	17	2	2	NUM
ftr-409	705	18	%	%	NOUN
ftr-409	705	19	floor.126	floor.126	NOUN
ftr-409	705	20	this	this	DET
ftr-409	705	21	interpretation	interpretation	NOUN
ftr-409	705	22	implicitly	implicitly	ADV
ftr-409	705	23	assumes	assume	VERB
ftr-409	705	24	that	that	SCONJ
ftr-409	705	25	the	the	DET
ftr-409	705	26	outright	outright	ADJ
ftr-409	705	27	owner	owner	NOUN
ftr-409	705	28	contemplated	contemplate	VERB
ftr-409	705	29	by	by	ADP
ftr-409	705	30	section	section	NOUN
ftr-409	705	31	67(e	67(e	NUM
ftr-409	705	32	)	)	PUNCT
ftr-409	705	33	is	be	AUX
ftr-409	705	34	a	a	DET
ftr-409	705	35	cost	cost	NOUN
ftr-409	705	36	-	-	PUNCT
ftr-409	705	37	averse	averse	ADJ
ftr-409	705	38	taxpayer	taxpayer	NOUN
ftr-409	705	39	,	,	PUNCT
ftr-409	705	40	who	who	PRON
ftr-409	705	41	avoids	avoid	VERB
ftr-409	705	42	all	all	DET
ftr-409	705	43	discretionary	discretionary	ADJ
ftr-409	705	44	expenditures	expenditure	NOUN
ftr-409	705	45	.	.	PUNCT
ftr-409	706	1	although	although	SCONJ
ftr-409	706	2	the	the	DET
ftr-409	706	3	6th	6th	ADJ
ftr-409	706	4	circuit	circuit	NOUN
ftr-409	706	5	framed	frame	VERB
ftr-409	706	6	its	its	PRON
ftr-409	706	7	interpretation	interpretation	NOUN
ftr-409	706	8	in	in	ADP
ftr-409	706	9	terms	term	NOUN
ftr-409	706	10	of	of	ADP
ftr-409	706	11	costs	cost	NOUN
ftr-409	706	12	that	that	PRON
ftr-409	706	13	a	a	DET
ftr-409	706	14	trust	trust	NOUN
ftr-409	706	15	could	could	AUX
ftr-409	706	16	avoid	avoid	VERB
ftr-409	706	17	,	,	PUNCT
ftr-409	706	18	as	as	SCONJ
ftr-409	706	19	opposed	oppose	VERB
ftr-409	706	20	to	to	ADP
ftr-409	706	21	costs	cost	NOUN
ftr-409	706	22	that	that	SCONJ
ftr-409	706	23	an	an	DET
ftr-409	706	24	outright	outright	ADJ
ftr-409	706	25	122	122	NUM
ftr-409	706	26	.	.	PUNCT
ftr-409	707	1	o’neill	o’neill	PROPN
ftr-409	707	2	,	,	PUNCT
ftr-409	707	3	994	994	NUM
ftr-409	707	4	f.2d	f.2d	X
ftr-409	707	5	at	at	ADP
ftr-409	707	6	304	304	NUM
ftr-409	707	7	-	-	SYM
ftr-409	707	8	05	05	NUM
ftr-409	707	9	.	.	PUNCT
ftr-409	707	10	123	123	NUM
ftr-409	707	11	.	.	PUNCT
ftr-409	708	1	i	i	PRON
ftr-409	708	2	d.	d.	PROPN
ftr-409	708	3	at	at	ADP
ftr-409	708	4	304	304	NUM
ftr-409	708	5	.	.	PUNCT
ftr-409	708	6	124	124	NUM
ftr-409	708	7	.	.	PUNCT
ftr-409	709	1	i	i	PRON
ftr-409	709	2	d.	d.	VERB
ftr-409	709	3	the	the	DET
ftr-409	709	4	6th	6th	ADJ
ftr-409	709	5	circuit	circuit	NOUN
ftr-409	709	6	rejected	reject	VERB
ftr-409	709	7	the	the	DET
ftr-409	709	8	tax	tax	NOUN
ftr-409	709	9	court	court	NOUN
ftr-409	709	10	’s	’s	PART
ftr-409	709	11	conclusion	conclusion	NOUN
ftr-409	709	12	that	that	SCONJ
ftr-409	709	13	the	the	DET
ftr-409	709	14	trustees	trustee	NOUN
ftr-409	709	15	had	have	AUX
ftr-409	709	16	no	no	DET
ftr-409	709	17	obligation	obligation	NOUN
ftr-409	709	18	to	to	PART
ftr-409	709	19	seek	seek	VERB
ftr-409	709	20	investment	investment	NOUN
ftr-409	709	21	advice	advice	NOUN
ftr-409	709	22	because	because	SCONJ
ftr-409	709	23	the	the	DET
ftr-409	709	24	tax	tax	NOUN
ftr-409	709	25	court	court	NOUN
ftr-409	709	26	erroneously	erroneously	ADV
ftr-409	709	27	relied	rely	VERB
ftr-409	709	28	on	on	ADP
ftr-409	709	29	ohio	ohio	PROPN
ftr-409	709	30	’s	’s	PART
ftr-409	709	31	statutory	statutory	ADJ
ftr-409	709	32	list	list	NOUN
ftr-409	709	33	of	of	ADP
ftr-409	709	34	prudent	prudent	ADJ
ftr-409	709	35	investments	investment	NOUN
ftr-409	709	36	to	to	PART
ftr-409	709	37	support	support	VERB
ftr-409	709	38	its	its	PRON
ftr-409	709	39	conclusion	conclusion	NOUN
ftr-409	709	40	that	that	SCONJ
ftr-409	709	41	investing	invest	VERB
ftr-409	709	42	in	in	ADP
ftr-409	709	43	those	those	DET
ftr-409	709	44	assets	asset	NOUN
ftr-409	709	45	would	would	AUX
ftr-409	709	46	fulfill	fulfill	VERB
ftr-409	709	47	the	the	DET
ftr-409	709	48	duty	duty	NOUN
ftr-409	709	49	to	to	PART
ftr-409	709	50	invest	invest	VERB
ftr-409	709	51	prudently	prudently	ADV
ftr-409	709	52	.	.	PUNCT
ftr-409	710	1	i	i	PRON
ftr-409	710	2	d.	d.	PROPN
ftr-409	710	3	as	as	SCONJ
ftr-409	710	4	the	the	DET
ftr-409	710	5	6th	6th	ADJ
ftr-409	710	6	circuit	circuit	NOUN
ftr-409	710	7	noted	note	VERB
ftr-409	710	8	,	,	PUNCT
ftr-409	710	9	prudent	prudent	ADJ
ftr-409	710	10	investment	investment	NOUN
ftr-409	710	11	requires	require	VERB
ftr-409	710	12	diversification	diversification	NOUN
ftr-409	710	13	as	as	ADV
ftr-409	710	14	well	well	ADV
ftr-409	710	15	as	as	ADP
ftr-409	710	16	continuing	continue	VERB
ftr-409	710	17	judgment	judgment	NOUN
ftr-409	710	18	about	about	ADP
ftr-409	710	19	specific	specific	ADJ
ftr-409	710	20	investments	investment	NOUN
ftr-409	710	21	on	on	ADP
ftr-409	710	22	an	an	DET
ftr-409	710	23	ongoing	ongoing	ADJ
ftr-409	710	24	basis	basis	NOUN
ftr-409	710	25	.	.	PUNCT
ftr-409	711	1	i	i	PRON
ftr-409	711	2	d.	d.	PROPN
ftr-409	711	3	see	see	VERB
ftr-409	711	4	also	also	ADV
ftr-409	711	5	,	,	PUNCT
ftr-409	711	6	craig	craig	PROPN
ftr-409	711	7	d.	d.	PROPN
ftr-409	711	8	bell	bell	PROPN
ftr-409	711	9	&	&	CCONJ
ftr-409	711	10	julie	julie	PROPN
ftr-409	711	11	a.	a.	PROPN
ftr-409	711	12	king	king	PROPN
ftr-409	711	13	,	,	PUNCT
ftr-409	711	14	sweeping	sweep	VERB
ftr-409	711	15	up	up	ADP
ftr-409	711	16	the	the	DET
ftr-409	711	17	two	two	NUM
ftr-409	711	18	percent	percent	NOUN
ftr-409	711	19	floor	floor	NOUN
ftr-409	711	20	:	:	PUNCT
ftr-409	711	21	scott	scott	PROPN
ftr-409	711	22	v.	v.	PROPN
ftr-409	711	23	united	united	PROPN
ftr-409	711	24	states	states	PROPN
ftr-409	711	25	and	and	CCONJ
ftr-409	711	26	the	the	DET
ftr-409	711	27	deductibility	deductibility	NOUN
ftr-409	711	28	of	of	ADP
ftr-409	711	29	investment	investment	NOUN
ftr-409	711	30	advisory	advisory	ADJ
ftr-409	711	31	fees	fee	NOUN
ftr-409	711	32	,	,	PUNCT
ftr-409	711	33	38	38	NUM
ftr-409	711	34	real	real	ADJ
ftr-409	711	35	prop	prop	NOUN
ftr-409	711	36	.	.	PUNCT
ftr-409	712	1	prob	prob	PROPN
ftr-409	712	2	.	.	PROPN
ftr-409	712	3	&	&	CCONJ
ftr-409	712	4	tr	tr	PROPN
ftr-409	712	5	.	.	PROPN
ftr-409	712	6	j.	j.	PROPN
ftr-409	712	7	589	589	PROPN
ftr-409	712	8	,	,	PUNCT
ftr-409	712	9	606	606	NUM
ftr-409	712	10	-	-	SYM
ftr-409	712	11	07	07	NUM
ftr-409	712	12	(	(	PUNCT
ftr-409	712	13	2003	2003	NUM
ftr-409	712	14	)	)	PUNCT
ftr-409	712	15	.	.	PUNCT
ftr-409	713	1	125	125	NUM
ftr-409	713	2	.	.	PUNCT
ftr-409	714	1	o’neill	o’neill	PROPN
ftr-409	714	2	,	,	PUNCT
ftr-409	714	3	994	994	NUM
ftr-409	714	4	f.2d	f.2d	X
ftr-409	714	5	at	at	ADP
ftr-409	714	6	303	303	NUM
ftr-409	714	7	.	.	PUNCT
ftr-409	715	1	126	126	NUM
ftr-409	715	2	.	.	PUNCT
ftr-409	716	1	i	i	PRON
ftr-409	716	2	d.	d.	PROPN
ftr-409	716	3	at	at	ADP
ftr-409	716	4	304	304	NUM
ftr-409	716	5	.	.	PUNCT
ftr-409	717	1	536	536	NUM
ftr-409	717	2	florida	florida	PROPN
ftr-409	717	3	tax	tax	NOUN
ftr-409	717	4	review	review	NOUN
ftr-409	717	5	[	[	X
ftr-409	717	6	vol.7:8	vol.7:8	ADJ
ftr-409	717	7	owner	owner	NOUN
ftr-409	717	8	would	would	AUX
ftr-409	717	9	avoid	avoid	VERB
ftr-409	717	10	if	if	SCONJ
ftr-409	717	11	he	he	PRON
ftr-409	717	12	or	or	CCONJ
ftr-409	717	13	she	she	PRON
ftr-409	717	14	were	be	AUX
ftr-409	717	15	cost	cost	VERB
ftr-409	717	16	averse	averse	ADJ
ftr-409	717	17	,	,	PUNCT
ftr-409	717	18	the	the	DET
ftr-409	717	19	results	result	NOUN
ftr-409	717	20	under	under	ADP
ftr-409	717	21	both	both	DET
ftr-409	717	22	formulations	formulation	NOUN
ftr-409	717	23	are	be	AUX
ftr-409	717	24	identical	identical	ADJ
ftr-409	717	25	.	.	PUNCT
ftr-409	718	1	the	the	DET
ftr-409	718	2	two	two	NUM
ftr-409	718	3	formulations	formulation	NOUN
ftr-409	718	4	seemingly	seemingly	ADV
ftr-409	718	5	produce	produce	VERB
ftr-409	718	6	different	different	ADJ
ftr-409	718	7	results	result	NOUN
ftr-409	718	8	for	for	ADP
ftr-409	718	9	two	two	NUM
ftr-409	718	10	categories	category	NOUN
ftr-409	718	11	of	of	ADP
ftr-409	718	12	expenditures	expenditure	NOUN
ftr-409	718	13	:	:	PUNCT
ftr-409	718	14	(	(	PUNCT
ftr-409	718	15	1	1	X
ftr-409	718	16	)	)	PUNCT
ftr-409	718	17	those	those	PRON
ftr-409	718	18	that	that	PRON
ftr-409	718	19	would	would	AUX
ftr-409	718	20	be	be	AUX
ftr-409	718	21	compulsory	compulsory	ADJ
ftr-409	718	22	for	for	ADP
ftr-409	718	23	both	both	CCONJ
ftr-409	718	24	trusts	trust	NOUN
ftr-409	718	25	and	and	CCONJ
ftr-409	718	26	individuals	individual	NOUN
ftr-409	718	27	,	,	PUNCT
ftr-409	718	28	and	and	CCONJ
ftr-409	718	29	(	(	PUNCT
ftr-409	718	30	2	2	X
ftr-409	718	31	)	)	PUNCT
ftr-409	718	32	expenditures	expenditure	NOUN
ftr-409	718	33	never	never	ADV
ftr-409	718	34	incurred	incur	VERB
ftr-409	718	35	by	by	ADP
ftr-409	718	36	individuals	individual	NOUN
ftr-409	718	37	that	that	PRON
ftr-409	718	38	could	could	AUX
ftr-409	718	39	be	be	AUX
ftr-409	718	40	incurred	incur	VERB
ftr-409	718	41	voluntarily	voluntarily	ADV
ftr-409	718	42	by	by	ADP
ftr-409	718	43	trusts	trust	NOUN
ftr-409	718	44	.	.	PUNCT
ftr-409	719	1	the	the	DET
ftr-409	719	2	reason	reason	NOUN
ftr-409	719	3	these	these	DET
ftr-409	719	4	two	two	NUM
ftr-409	719	5	categories	category	NOUN
ftr-409	719	6	of	of	ADP
ftr-409	719	7	expenditures	expenditure	NOUN
ftr-409	719	8	do	do	AUX
ftr-409	719	9	not	not	PART
ftr-409	719	10	produce	produce	VERB
ftr-409	719	11	different	different	ADJ
ftr-409	719	12	results	result	NOUN
ftr-409	719	13	under	under	ADP
ftr-409	719	14	the	the	DET
ftr-409	719	15	6th	6th	ADJ
ftr-409	719	16	circuit	circuit	NOUN
ftr-409	719	17	’s	’s	PART
ftr-409	719	18	interpretation	interpretation	NOUN
ftr-409	719	19	and	and	CCONJ
ftr-409	719	20	a	a	DET
ftr-409	719	21	cost	cost	NOUN
ftr-409	719	22	-	-	PUNCT
ftr-409	719	23	averse	averse	ADJ
ftr-409	719	24	taxpayer	taxpayer	NOUN
ftr-409	719	25	interpretation	interpretation	NOUN
ftr-409	719	26	is	be	AUX
ftr-409	719	27	that	that	SCONJ
ftr-409	719	28	both	both	DET
ftr-409	719	29	categories	category	NOUN
ftr-409	719	30	of	of	ADP
ftr-409	719	31	expenditures	expenditure	NOUN
ftr-409	719	32	are	be	AUX
ftr-409	719	33	empty	empty	ADJ
ftr-409	719	34	sets	set	NOUN
ftr-409	719	35	.	.	PUNCT
ftr-409	720	1	neither	neither	DET
ftr-409	720	2	category	category	NOUN
ftr-409	720	3	of	of	ADP
ftr-409	720	4	expenditure	expenditure	NOUN
ftr-409	720	5	describes	describe	VERB
ftr-409	720	6	any	any	DET
ftr-409	720	7	actual	actual	ADJ
ftr-409	720	8	cost	cost	NOUN
ftr-409	720	9	because	because	SCONJ
ftr-409	720	10	asset	asset	NOUN
ftr-409	720	11	management	management	NOUN
ftr-409	720	12	expenses	expense	NOUN
ftr-409	720	13	(	(	PUNCT
ftr-409	720	14	the	the	DET
ftr-409	720	15	only	only	ADJ
ftr-409	720	16	type	type	NOUN
ftr-409	720	17	of	of	ADP
ftr-409	720	18	expenses	expense	NOUN
ftr-409	720	19	that	that	PRON
ftr-409	720	20	come	come	VERB
ftr-409	720	21	within	within	ADP
ftr-409	720	22	the	the	DET
ftr-409	720	23	scope	scope	NOUN
ftr-409	720	24	of	of	ADP
ftr-409	720	25	section	section	NOUN
ftr-409	720	26	67(e	67(e	NUM
ftr-409	720	27	)	)	PUNCT
ftr-409	720	28	)	)	PUNCT
ftr-409	720	29	,	,	PUNCT
ftr-409	720	30	are	be	AUX
ftr-409	720	31	never	never	ADV
ftr-409	720	32	compulsory	compulsory	ADJ
ftr-409	720	33	for	for	ADP
ftr-409	720	34	individuals	individual	NOUN
ftr-409	720	35	and	and	CCONJ
ftr-409	720	36	never	never	ADV
ftr-409	720	37	voluntary	voluntary	ADJ
ftr-409	720	38	for127	for127	NOUN
ftr-409	720	39	trusts	trust	NOUN
ftr-409	720	40	.	.	PUNCT
ftr-409	721	1	the	the	DET
ftr-409	721	2	specific	specific	ADJ
ftr-409	721	3	amount	amount	NOUN
ftr-409	721	4	of	of	ADP
ftr-409	721	5	the	the	DET
ftr-409	721	6	expenses	expense	NOUN
ftr-409	721	7	that	that	PRON
ftr-409	721	8	a	a	DET
ftr-409	721	9	trust	trust	NOUN
ftr-409	721	10	will	will	AUX
ftr-409	721	11	incur	incur	VERB
ftr-409	721	12	depends128	depends128	PROPN
ftr-409	721	13	upon	upon	SCONJ
ftr-409	721	14	who	who	PRON
ftr-409	721	15	provides	provide	VERB
ftr-409	721	16	services	service	NOUN
ftr-409	721	17	to	to	ADP
ftr-409	721	18	the	the	DET
ftr-409	721	19	trust	trust	NOUN
ftr-409	721	20	and	and	CCONJ
ftr-409	721	21	the	the	DET
ftr-409	721	22	compensation	compensation	NOUN
ftr-409	721	23	arrangements	arrangement	NOUN
ftr-409	721	24	for	for	ADP
ftr-409	721	25	those	those	DET
ftr-409	721	26	service	service	NOUN
ftr-409	721	27	providers	provider	NOUN
ftr-409	721	28	.	.	PUNCT
ftr-409	722	1	state	state	NOUN
ftr-409	722	2	law	law	NOUN
ftr-409	722	3	does	do	AUX
ftr-409	722	4	not	not	PART
ftr-409	722	5	mandate	mandate	VERB
ftr-409	722	6	any	any	DET
ftr-409	722	7	particular	particular	ADJ
ftr-409	722	8	choice	choice	NOUN
ftr-409	722	9	,	,	PUNCT
ftr-409	722	10	but129	but129	PROPN
ftr-409	722	11	it	it	PRON
ftr-409	722	12	does	do	AUX
ftr-409	722	13	impose	impose	VERB
ftr-409	722	14	the	the	DET
ftr-409	722	15	obligation	obligation	NOUN
ftr-409	722	16	to	to	PART
ftr-409	722	17	ensure	ensure	VERB
ftr-409	722	18	that	that	SCONJ
ftr-409	722	19	the	the	DET
ftr-409	722	20	necessary	necessary	ADJ
ftr-409	722	21	services	service	NOUN
ftr-409	722	22	are	be	AUX
ftr-409	722	23	provided	provide	VERB
ftr-409	722	24	at	at	ADP
ftr-409	722	25	reasonable	reasonable	ADJ
ftr-409	722	26	cost	cost	NOUN
ftr-409	722	27	.	.	PUNCT
ftr-409	723	1	hiring	hire	VERB
ftr-409	723	2	an	an	DET
ftr-409	723	3	investment	investment	NOUN
ftr-409	723	4	advisor	advisor	NOUN
ftr-409	723	5	to	to	PART
ftr-409	723	6	perform	perform	VERB
ftr-409	723	7	services	service	NOUN
ftr-409	723	8	for	for	ADP
ftr-409	723	9	which	which	PRON
ftr-409	723	10	the	the	DET
ftr-409	723	11	trustee	trustee	NOUN
ftr-409	723	12	is	be	AUX
ftr-409	723	13	already	already	ADV
ftr-409	723	14	receiving	receive	VERB
ftr-409	723	15	compensation	compensation	NOUN
ftr-409	723	16	,	,	PUNCT
ftr-409	723	17	for	for	ADP
ftr-409	723	18	example	example	NOUN
ftr-409	723	19	,	,	PUNCT
ftr-409	723	20	would	would	AUX
ftr-409	723	21	be	be	AUX
ftr-409	723	22	a	a	DET
ftr-409	723	23	breach	breach	NOUN
ftr-409	723	24	127	127	NUM
ftr-409	723	25	.	.	PUNCT
ftr-409	724	1	the	the	DET
ftr-409	724	2	reason	reason	NOUN
ftr-409	724	3	that	that	PRON
ftr-409	724	4	only	only	ADV
ftr-409	724	5	asset	asset	NOUN
ftr-409	724	6	management	management	NOUN
ftr-409	724	7	expenses	expense	NOUN
ftr-409	724	8	come	come	VERB
ftr-409	724	9	within	within	ADP
ftr-409	724	10	§	§	PROPN
ftr-409	724	11	67(e	67(e	NUM
ftr-409	724	12	)	)	PUNCT
ftr-409	724	13	is	be	AUX
ftr-409	724	14	that	that	SCONJ
ftr-409	724	15	the	the	DET
ftr-409	724	16	only	only	ADJ
ftr-409	724	17	function	function	NOUN
ftr-409	724	18	of	of	ADP
ftr-409	724	19	a	a	DET
ftr-409	724	20	trust	trust	NOUN
ftr-409	724	21	is	be	AUX
ftr-409	724	22	to	to	PART
ftr-409	724	23	hold	hold	VERB
ftr-409	724	24	assets	asset	NOUN
ftr-409	724	25	for	for	ADP
ftr-409	724	26	the	the	DET
ftr-409	724	27	benefit	benefit	NOUN
ftr-409	724	28	of	of	ADP
ftr-409	724	29	others	other	NOUN
ftr-409	724	30	,	,	PUNCT
ftr-409	724	31	and	and	CCONJ
ftr-409	724	32	thus	thus	ADV
ftr-409	724	33	the	the	DET
ftr-409	724	34	only	only	ADJ
ftr-409	724	35	costs	cost	NOUN
ftr-409	724	36	trusts	trust	NOUN
ftr-409	724	37	can	can	AUX
ftr-409	724	38	incur	incur	VERB
ftr-409	724	39	and	and	CCONJ
ftr-409	724	40	costs	cost	NOUN
ftr-409	724	41	that	that	PRON
ftr-409	724	42	advance	advance	VERB
ftr-409	724	43	this	this	DET
ftr-409	724	44	purpose	purpose	NOUN
ftr-409	724	45	.	.	PUNCT
ftr-409	725	1	see	see	VERB
ftr-409	725	2	supra	supra	PROPN
ftr-409	725	3	note	note	PROPN
ftr-409	725	4	19	19	NUM
ftr-409	725	5	.	.	NOUN
ftr-409	725	6	128	128	NUM
ftr-409	725	7	.	.	PUNCT
ftr-409	726	1	trust	trust	NOUN
ftr-409	726	2	expenditures	expenditure	NOUN
ftr-409	726	3	may	may	AUX
ftr-409	726	4	fall	fall	VERB
ftr-409	726	5	within	within	ADP
ftr-409	726	6	deduction	deduction	NOUN
ftr-409	726	7	provisions	provision	NOUN
ftr-409	726	8	other	other	ADJ
ftr-409	726	9	than	than	ADP
ftr-409	726	10	§	§	PROPN
ftr-409	726	11	212	212	NUM
ftr-409	726	12	,	,	PUNCT
ftr-409	726	13	such	such	ADJ
ftr-409	726	14	as	as	ADP
ftr-409	726	15	interest	interest	NOUN
ftr-409	726	16	(	(	PUNCT
ftr-409	726	17	deductible	deductible	ADJ
ftr-409	726	18	under	under	ADP
ftr-409	726	19	§	§	PROPN
ftr-409	726	20	163	163	NUM
ftr-409	726	21	)	)	PUNCT
ftr-409	726	22	and	and	CCONJ
ftr-409	726	23	taxes	taxis	NOUN
ftr-409	726	24	(	(	PUNCT
ftr-409	726	25	deductible	deductible	ADJ
ftr-409	726	26	under	under	ADP
ftr-409	726	27	§	§	PROPN
ftr-409	726	28	164	164	NUM
ftr-409	726	29	)	)	PUNCT
ftr-409	726	30	.	.	PUNCT
ftr-409	727	1	apart	apart	ADV
ftr-409	727	2	from	from	ADP
ftr-409	727	3	those	those	DET
ftr-409	727	4	two	two	NUM
ftr-409	727	5	items	item	NOUN
ftr-409	727	6	,	,	PUNCT
ftr-409	727	7	neither	neither	PRON
ftr-409	727	8	of	of	ADP
ftr-409	727	9	which	which	PRON
ftr-409	727	10	are	be	AUX
ftr-409	727	11	miscellaneous	miscellaneous	ADJ
ftr-409	727	12	itemized	itemize	VERB
ftr-409	727	13	deductions	deduction	NOUN
ftr-409	727	14	subject	subject	ADJ
ftr-409	727	15	to	to	ADP
ftr-409	727	16	the	the	DET
ftr-409	727	17	2	2	NUM
ftr-409	727	18	%	%	NOUN
ftr-409	727	19	floor	floor	NOUN
ftr-409	727	20	,	,	PUNCT
ftr-409	727	21	§	§	PROPN
ftr-409	727	22	67(b	67(b	NUM
ftr-409	727	23	)	)	PUNCT
ftr-409	727	24	,	,	PUNCT
ftr-409	727	25	fiduciary	fiduciary	ADJ
ftr-409	727	26	fees	fee	NOUN
ftr-409	727	27	and	and	CCONJ
ftr-409	727	28	payments	payment	NOUN
ftr-409	727	29	to	to	ADP
ftr-409	727	30	other	other	ADJ
ftr-409	727	31	service	service	NOUN
ftr-409	727	32	providers	provider	NOUN
ftr-409	727	33	are	be	AUX
ftr-409	727	34	the	the	DET
ftr-409	727	35	only	only	ADJ
ftr-409	727	36	significant	significant	ADJ
ftr-409	727	37	categories	category	NOUN
ftr-409	727	38	of	of	ADP
ftr-409	727	39	deductible	deductible	ADJ
ftr-409	727	40	items	item	NOUN
ftr-409	727	41	paid	pay	VERB
ftr-409	727	42	by	by	ADP
ftr-409	727	43	trusts	trust	NOUN
ftr-409	727	44	.	.	PUNCT
ftr-409	728	1	see	see	VERB
ftr-409	728	2	,	,	PUNCT
ftr-409	728	3	fiduciary	fiduciary	ADJ
ftr-409	728	4	returns	return	NOUN
ftr-409	728	5	filed	file	VERB
ftr-409	728	6	for	for	ADP
ftr-409	728	7	tax	tax	NOUN
ftr-409	728	8	year	year	NOUN
ftr-409	728	9	2002	2002	NUM
ftr-409	728	10	:	:	PUNCT
ftr-409	728	11	income	income	NOUN
ftr-409	728	12	source	source	NOUN
ftr-409	728	13	,	,	PUNCT
ftr-409	728	14	deductions	deduction	NOUN
ftr-409	728	15	,	,	PUNCT
ftr-409	728	16	and	and	CCONJ
ftr-409	728	17	tax	tax	NOUN
ftr-409	728	18	liability	liability	NOUN
ftr-409	728	19	,	,	PUNCT
ftr-409	728	20	classified	classify	VERB
ftr-409	728	21	by	by	ADP
ftr-409	728	22	size	size	NOUN
ftr-409	728	23	of	of	ADP
ftr-409	728	24	gross	gross	ADJ
ftr-409	728	25	income	income	NOUN
ftr-409	728	26	,	,	PUNCT
ftr-409	728	27	at	at	ADP
ftr-409	728	28	http://www.irs.gov/pub/irs-soi/02fi01gi.xis	http://www.irs.gov/pub/irs-soi/02fi01gi.xis	PROPN
ftr-409	728	29	.	.	PUNCT
ftr-409	729	1	see	see	VERB
ftr-409	729	2	also	also	ADV
ftr-409	729	3	,	,	PUNCT
ftr-409	729	4	donald	donald	PROPN
ftr-409	729	5	m.	m.	PROPN
ftr-409	729	6	etheridge	etheridge	PROPN
ftr-409	729	7	,	,	PUNCT
ftr-409	729	8	jr	jr	PROPN
ftr-409	729	9	.	.	PUNCT
ftr-409	730	1	the	the	DET
ftr-409	730	2	2	2	NUM
ftr-409	730	3	%	%	NOUN
ftr-409	730	4	solution	solution	NOUN
ftr-409	730	5	for	for	ADP
ftr-409	730	6	miscellaneous	miscellaneous	ADJ
ftr-409	730	7	deductions	deduction	NOUN
ftr-409	730	8	after	after	ADP
ftr-409	730	9	tra_86	tra_86	PROPN
ftr-409	730	10	,	,	PUNCT
ftr-409	730	11	prob	prob	NOUN
ftr-409	730	12	.	.	PROPN
ftr-409	730	13	&	&	CCONJ
ftr-409	730	14	prop	prop	PROPN
ftr-409	730	15	.	.	PUNCT
ftr-409	731	1	jan.-feb	jan.-feb	PROPN
ftr-409	731	2	.	.	PROPN
ftr-409	731	3	1989	1989	NUM
ftr-409	731	4	,	,	PUNCT
ftr-409	731	5	at	at	ADP
ftr-409	731	6	28	28	NUM
ftr-409	731	7	,	,	PUNCT
ftr-409	731	8	29	29	NUM
ftr-409	731	9	.	.	PUNCT
ftr-409	732	1	(	(	PUNCT
ftr-409	732	2	noting	note	VERB
ftr-409	732	3	that	that	SCONJ
ftr-409	732	4	the	the	DET
ftr-409	732	5	principle	principle	ADJ
ftr-409	732	6	expenses	expense	NOUN
ftr-409	732	7	of	of	ADP
ftr-409	732	8	trusts	trust	NOUN
ftr-409	732	9	are	be	AUX
ftr-409	732	10	fees	fee	NOUN
ftr-409	732	11	to	to	ADP
ftr-409	732	12	service	service	NOUN
ftr-409	732	13	providers	provider	NOUN
ftr-409	732	14	)	)	PUNCT
ftr-409	732	15	.	.	PUNCT
ftr-409	733	1	129	129	NUM
ftr-409	733	2	.	.	PUNCT
ftr-409	734	1	the	the	DET
ftr-409	734	2	professional	professional	ADJ
ftr-409	734	3	corporate	corporate	ADJ
ftr-409	734	4	fiduciary	fiduciary	NOUN
ftr-409	734	5	typically	typically	ADV
ftr-409	734	6	offers	offer	VERB
ftr-409	734	7	more	more	ADJ
ftr-409	734	8	services	service	NOUN
ftr-409	734	9	and	and	CCONJ
ftr-409	734	10	charges	charge	VERB
ftr-409	734	11	larger	large	ADJ
ftr-409	734	12	commissions	commission	NOUN
ftr-409	734	13	than	than	ADP
ftr-409	734	14	an	an	DET
ftr-409	734	15	individual	individual	ADJ
ftr-409	734	16	trustee	trustee	NOUN
ftr-409	734	17	.	.	PUNCT
ftr-409	735	1	see	see	VERB
ftr-409	735	2	,	,	PUNCT
ftr-409	735	3	e.g.	e.g.	ADV
ftr-409	735	4	,	,	PUNCT
ftr-409	735	5	in	in	ADP
ftr-409	735	6	re	re	NOUN
ftr-409	735	7	estate	estate	NOUN
ftr-409	735	8	of	of	ADP
ftr-409	735	9	prankard	prankard	NOUN
ftr-409	735	10	,	,	PUNCT
ftr-409	735	11	723	723	NUM
ftr-409	735	12	n.y.s	n.y.s	NOUN
ftr-409	735	13	.	.	PUNCT
ftr-409	736	1	2d	2d	PROPN
ftr-409	736	2	315	315	NUM
ftr-409	736	3	,	,	PUNCT
ftr-409	736	4	324	324	NUM
ftr-409	736	5	(	(	PUNCT
ftr-409	736	6	surr	surr	PROPN
ftr-409	736	7	.	.	PUNCT
ftr-409	737	1	ct	ct	PROPN
ftr-409	737	2	.	.	PROPN
ftr-409	737	3	2000	2000	NUM
ftr-409	737	4	)	)	PUNCT
ftr-409	737	5	(	(	PUNCT
ftr-409	737	6	discussing	discuss	VERB
ftr-409	737	7	the	the	DET
ftr-409	737	8	nature	nature	NOUN
ftr-409	737	9	of	of	ADP
ftr-409	737	10	services	service	NOUN
ftr-409	737	11	provided	provide	VERB
ftr-409	737	12	by	by	ADP
ftr-409	737	13	corporate	corporate	ADJ
ftr-409	737	14	fiduciaries	fiduciary	NOUN
ftr-409	737	15	and	and	CCONJ
ftr-409	737	16	the	the	DET
ftr-409	737	17	justifications	justification	NOUN
ftr-409	737	18	for	for	ADP
ftr-409	737	19	compensating	compensate	VERB
ftr-409	737	20	them	they	PRON
ftr-409	737	21	more	more	ADV
ftr-409	737	22	generously	generously	ADV
ftr-409	737	23	than	than	ADP
ftr-409	737	24	individual	individual	ADJ
ftr-409	737	25	trustees	trustee	NOUN
ftr-409	737	26	)	)	PUNCT
ftr-409	737	27	.	.	PUNCT
ftr-409	738	1	2006	2006	NUM
ftr-409	738	2	]	]	PUNCT
ftr-409	738	3	taxing	tax	VERB
ftr-409	738	4	middle	middle	ADJ
ftr-409	738	5	class	class	NOUN
ftr-409	738	6	trust(s	trust(s	PROPN
ftr-409	738	7	)	)	PUNCT
ftr-409	738	8	537	537	NUM
ftr-409	738	9	of	of	ADP
ftr-409	738	10	fiduciary	fiduciary	ADJ
ftr-409	738	11	duty	duty	NOUN
ftr-409	738	12	.	.	PUNCT
ftr-409	739	1	every	every	DET
ftr-409	739	2	legitimate	legitimate	ADJ
ftr-409	739	3	expenditure	expenditure	NOUN
ftr-409	739	4	of	of	ADP
ftr-409	739	5	a	a	DET
ftr-409	739	6	trust	trust	NOUN
ftr-409	739	7	,	,	PUNCT
ftr-409	739	8	in	in	ADP
ftr-409	739	9	other	other	ADJ
ftr-409	739	10	words	word	NOUN
ftr-409	739	11	,	,	PUNCT
ftr-409	739	12	is130	is130	PROPN
ftr-409	739	13	traceable	traceable	ADJ
ftr-409	739	14	to	to	ADP
ftr-409	739	15	a	a	DET
ftr-409	739	16	fiduciary	fiduciary	ADJ
ftr-409	739	17	duty	duty	NOUN
ftr-409	739	18	.	.	PUNCT
ftr-409	740	1	the	the	DET
ftr-409	740	2	voluntary	voluntary	ADJ
ftr-409	740	3	-	-	PUNCT
ftr-409	740	4	discretionary	discretionary	ADJ
ftr-409	740	5	distinction	distinction	NOUN
ftr-409	740	6	crafted	craft	VERB
ftr-409	740	7	by	by	ADP
ftr-409	740	8	the	the	DET
ftr-409	740	9	6th	6th	ADJ
ftr-409	740	10	circuit	circuit	NOUN
ftr-409	740	11	captures	capture	VERB
ftr-409	740	12	one	one	NUM
ftr-409	740	13	,	,	PUNCT
ftr-409	740	14	if	if	SCONJ
ftr-409	740	15	not	not	PART
ftr-409	740	16	the	the	DET
ftr-409	740	17	only	only	ADJ
ftr-409	740	18	,	,	PUNCT
ftr-409	740	19	defining	define	VERB
ftr-409	740	20	difference	difference	NOUN
ftr-409	740	21	between	between	ADP
ftr-409	740	22	expenditures	expenditure	NOUN
ftr-409	740	23	of	of	ADP
ftr-409	740	24	trusts	trust	NOUN
ftr-409	740	25	and	and	CCONJ
ftr-409	740	26	those	those	PRON
ftr-409	740	27	of	of	ADP
ftr-409	740	28	outright	outright	ADJ
ftr-409	740	29	owners	owner	NOUN
ftr-409	740	30	.	.	PUNCT
ftr-409	741	1	furthermore	furthermore	ADV
ftr-409	741	2	,	,	PUNCT
ftr-409	741	3	this	this	DET
ftr-409	741	4	distinction	distinction	NOUN
ftr-409	741	5	correlates	correlate	VERB
ftr-409	741	6	with	with	ADP
ftr-409	741	7	the	the	DET
ftr-409	741	8	business	business	NOUN
ftr-409	741	9	-	-	PUNCT
ftr-409	741	10	personal	personal	ADJ
ftr-409	741	11	distinction	distinction	NOUN
ftr-409	741	12	that	that	PRON
ftr-409	741	13	separates	separate	VERB
ftr-409	741	14	above	above	ADP
ftr-409	741	15	the	the	DET
ftr-409	741	16	line	line	NOUN
ftr-409	741	17	and	and	CCONJ
ftr-409	741	18	below	below	ADP
ftr-409	741	19	the	the	DET
ftr-409	741	20	line	line	NOUN
ftr-409	741	21	deductions	deduction	NOUN
ftr-409	741	22	.	.	PUNCT
ftr-409	742	1	like	like	ADP
ftr-409	742	2	business	business	NOUN
ftr-409	742	3	expenses	expense	NOUN
ftr-409	742	4	,	,	PUNCT
ftr-409	742	5	trust	trust	NOUN
ftr-409	742	6	expenses	expense	NOUN
ftr-409	742	7	reduce	reduce	VERB
ftr-409	742	8	the	the	DET
ftr-409	742	9	amount	amount	NOUN
ftr-409	742	10	of	of	ADP
ftr-409	742	11	income	income	NOUN
ftr-409	742	12	that	that	PRON
ftr-409	742	13	the	the	DET
ftr-409	742	14	taxpayer	taxpayer	NOUN
ftr-409	742	15	actually	actually	ADV
ftr-409	742	16	receives	receive	VERB
ftr-409	742	17	from	from	ADP
ftr-409	742	18	income	income	NOUN
ftr-409	742	19	-	-	PUNCT
ftr-409	742	20	producing	produce	VERB
ftr-409	742	21	activities	activity	NOUN
ftr-409	742	22	.	.	PUNCT
ftr-409	743	1	these	these	DET
ftr-409	743	2	expenses	expense	NOUN
ftr-409	743	3	have	have	VERB
ftr-409	743	4	no	no	DET
ftr-409	743	5	personal	personal	ADJ
ftr-409	743	6	or	or	CCONJ
ftr-409	743	7	consumptive	consumptive	ADJ
ftr-409	743	8	element	element	NOUN
ftr-409	743	9	to	to	ADP
ftr-409	743	10	them	they	PRON
ftr-409	743	11	because	because	SCONJ
ftr-409	743	12	fiduciary	fiduciary	ADJ
ftr-409	743	13	duties	duty	NOUN
ftr-409	743	14	limit	limit	VERB
ftr-409	743	15	expenditures	expenditure	NOUN
ftr-409	743	16	to	to	ADP
ftr-409	743	17	those	those	PRON
ftr-409	743	18	that	that	PRON
ftr-409	743	19	will	will	AUX
ftr-409	743	20	produce	produce	VERB
ftr-409	743	21	a	a	DET
ftr-409	743	22	financial	financial	ADJ
ftr-409	743	23	benefit	benefit	NOUN
ftr-409	743	24	.	.	PUNCT
ftr-409	744	1	the	the	DET
ftr-409	744	2	problem	problem	NOUN
ftr-409	744	3	with	with	ADP
ftr-409	744	4	this	this	DET
ftr-409	744	5	interpretation	interpretation	NOUN
ftr-409	744	6	is	be	AUX
ftr-409	744	7	that	that	SCONJ
ftr-409	744	8	it	it	PRON
ftr-409	744	9	amounts	amount	VERB
ftr-409	744	10	to	to	ADP
ftr-409	744	11	a	a	DET
ftr-409	744	12	justification	justification	NOUN
ftr-409	744	13	for	for	ADP
ftr-409	744	14	treating	treat	VERB
ftr-409	744	15	all	all	DET
ftr-409	744	16	asset	asset	NOUN
ftr-409	744	17	management	management	NOUN
ftr-409	744	18	expenses	expense	NOUN
ftr-409	744	19	as	as	ADP
ftr-409	744	20	above	above	ADP
ftr-409	744	21	the	the	DET
ftr-409	744	22	line	line	NOUN
ftr-409	744	23	deductions	deduction	NOUN
ftr-409	744	24	.	.	PUNCT
ftr-409	745	1	this	this	PRON
ftr-409	745	2	is	be	AUX
ftr-409	745	3	inconsistent	inconsistent	ADJ
ftr-409	745	4	with	with	ADP
ftr-409	745	5	the	the	DET
ftr-409	745	6	classification	classification	NOUN
ftr-409	745	7	of	of	ADP
ftr-409	745	8	section	section	NOUN
ftr-409	745	9	212	212	NUM
ftr-409	745	10	as	as	ADP
ftr-409	745	11	a	a	PRON
ftr-409	745	12	below	below	ADP
ftr-409	745	13	the	the	DET
ftr-409	745	14	line	line	NOUN
ftr-409	745	15	deduction	deduction	NOUN
ftr-409	745	16	,	,	PUNCT
ftr-409	745	17	as	as	ADV
ftr-409	745	18	well	well	ADV
ftr-409	745	19	as	as	ADP
ftr-409	745	20	the	the	DET
ftr-409	745	21	statutory	statutory	ADJ
ftr-409	745	22	mandate	mandate	NOUN
ftr-409	745	23	to	to	PART
ftr-409	745	24	exempt	exempt	VERB
ftr-409	745	25	some	some	PRON
ftr-409	745	26	,	,	PUNCT
ftr-409	745	27	but	but	CCONJ
ftr-409	745	28	not	not	PART
ftr-409	745	29	all	all	PRON
ftr-409	745	30	,	,	PUNCT
ftr-409	745	31	trust	trust	NOUN
ftr-409	745	32	expenses	expense	NOUN
ftr-409	745	33	from	from	ADP
ftr-409	745	34	the	the	DET
ftr-409	745	35	2	2	NUM
ftr-409	745	36	%	%	NOUN
ftr-409	745	37	floor	floor	NOUN
ftr-409	745	38	.	.	PUNCT
ftr-409	746	1	recognizing	recognize	VERB
ftr-409	746	2	this	this	PRON
ftr-409	746	3	,	,	PUNCT
ftr-409	746	4	all	all	PRON
ftr-409	746	5	of	of	ADP
ftr-409	746	6	the	the	DET
ftr-409	746	7	cases	case	NOUN
ftr-409	746	8	arising	arise	VERB
ftr-409	746	9	after131	after131	PROPN
ftr-409	746	10	o’neill	o’neill	ADV
ftr-409	746	11	rejected	reject	VERB
ftr-409	746	12	that	that	DET
ftr-409	746	13	approach	approach	NOUN
ftr-409	746	14	,	,	PUNCT
ftr-409	746	15	and	and	CCONJ
ftr-409	746	16	its	its	PRON
ftr-409	746	17	corollary	corollary	ADJ
ftr-409	746	18	assumption	assumption	NOUN
ftr-409	746	19	that	that	SCONJ
ftr-409	746	20	the	the	DET
ftr-409	746	21	cost	cost	NOUN
ftr-409	746	22	-	-	PUNCT
ftr-409	746	23	averse	averse	ADJ
ftr-409	746	24	taxpayer	taxpayer	NOUN
ftr-409	746	25	defines	define	VERB
ftr-409	746	26	the	the	DET
ftr-409	746	27	expenditures	expenditure	NOUN
ftr-409	746	28	that	that	SCONJ
ftr-409	746	29	“	"	PUNCT
ftr-409	746	30	would	would	AUX
ftr-409	746	31	not	not	PART
ftr-409	746	32	have	have	AUX
ftr-409	746	33	been	be	AUX
ftr-409	746	34	incurred	incur	VERB
ftr-409	746	35	if	if	SCONJ
ftr-409	746	36	the	the	DET
ftr-409	746	37	property	property	NOUN
ftr-409	746	38	were	be	AUX
ftr-409	746	39	not	not	PART
ftr-409	746	40	held	hold	VERB
ftr-409	746	41	in	in	ADP
ftr-409	746	42	[	[	X
ftr-409	746	43	trust].”132	trust].”132	INTJ
ftr-409	746	44	2	2	NUM
ftr-409	746	45	.	.	NOUN
ftr-409	746	46	incremental	incremental	ADJ
ftr-409	746	47	costs	cost	NOUN
ftr-409	746	48	v.	v.	ADP
ftr-409	746	49	categorical	categorical	ADJ
ftr-409	746	50	costs	cost	NOUN
ftr-409	746	51	the	the	DET
ftr-409	746	52	cases	case	NOUN
ftr-409	746	53	following	follow	VERB
ftr-409	746	54	o’neill	o’neill	INTJ
ftr-409	746	55	each	each	DET
ftr-409	746	56	involved	involve	VERB
ftr-409	746	57	long	long	ADJ
ftr-409	746	58	-	-	PUNCT
ftr-409	746	59	term	term	NOUN
ftr-409	746	60	multi	multi	ADJ
ftr-409	746	61	-	-	ADJ
ftr-409	746	62	million	million	NUM
ftr-409	746	63	dollar	dollar	NOUN
ftr-409	746	64	trusts	trust	NOUN
ftr-409	746	65	,	,	PUNCT
ftr-409	746	66	a	a	DET
ftr-409	746	67	context	context	NOUN
ftr-409	746	68	in	in	ADP
ftr-409	746	69	which	which	PRON
ftr-409	746	70	the	the	DET
ftr-409	746	71	profit	profit	NOUN
ftr-409	746	72	-	-	PUNCT
ftr-409	746	73	maximizing	maximize	VERB
ftr-409	746	74	taxpayer	taxpayer	NOUN
ftr-409	746	75	,	,	PUNCT
ftr-409	746	76	the	the	DET
ftr-409	746	77	reasonable	reasonable	ADJ
ftr-409	746	78	taxpayer	taxpayer	NOUN
ftr-409	746	79	,	,	PUNCT
ftr-409	746	80	and	and	CCONJ
ftr-409	746	81	the	the	DET
ftr-409	746	82	trustee	trustee	NOUN
ftr-409	746	83	who	who	PRON
ftr-409	746	84	actually	actually	ADV
ftr-409	746	85	incurred	incur	VERB
ftr-409	746	86	the	the	DET
ftr-409	746	87	expenses	expense	NOUN
ftr-409	746	88	would	would	AUX
ftr-409	746	89	be	be	AUX
ftr-409	746	90	130	130	NUM
ftr-409	746	91	.	.	PUNCT
ftr-409	747	1	a	a	DET
ftr-409	747	2	well	well	ADV
ftr-409	747	3	-	-	PUNCT
ftr-409	747	4	respected	respect	VERB
ftr-409	747	5	treatise	treatise	NOUN
ftr-409	747	6	states	state	NOUN
ftr-409	747	7	:	:	PUNCT
ftr-409	747	8	a	a	DET
ftr-409	747	9	trustee	trustee	NOUN
ftr-409	747	10	should	should	AUX
ftr-409	747	11	not	not	PART
ftr-409	747	12	receive	receive	VERB
ftr-409	747	13	credit	credit	NOUN
ftr-409	747	14	for	for	ADP
ftr-409	747	15	payments	payment	NOUN
ftr-409	747	16	made	make	VERB
ftr-409	747	17	to	to	PART
ftr-409	747	18	obtain	obtain	VERB
ftr-409	747	19	the	the	DET
ftr-409	747	20	services	service	NOUN
ftr-409	747	21	of	of	ADP
ftr-409	747	22	others	other	NOUN
ftr-409	747	23	for	for	ADP
ftr-409	747	24	the	the	DET
ftr-409	747	25	trust	trust	NOUN
ftr-409	747	26	,	,	PUNCT
ftr-409	747	27	when	when	SCONJ
ftr-409	747	28	the	the	DET
ftr-409	747	29	duties	duty	NOUN
ftr-409	747	30	thus	thus	ADV
ftr-409	747	31	delegated	delegate	VERB
ftr-409	747	32	should	should	AUX
ftr-409	747	33	have	have	AUX
ftr-409	747	34	been	be	AUX
ftr-409	747	35	performed	perform	VERB
ftr-409	747	36	by	by	ADP
ftr-409	747	37	the	the	DET
ftr-409	747	38	trustee	trustee	NOUN
ftr-409	747	39	himself	himself	PRON
ftr-409	747	40	.	.	PUNCT
ftr-409	748	1	he	he	PRON
ftr-409	748	2	can	can	AUX
ftr-409	748	3	not	not	PART
ftr-409	748	4	delegate	delegate	VERB
ftr-409	748	5	the	the	DET
ftr-409	748	6	various	various	ADJ
ftr-409	748	7	tasks	task	NOUN
ftr-409	748	8	of	of	ADP
ftr-409	748	9	the	the	DET
ftr-409	748	10	trusteeship	trusteeship	NOUN
ftr-409	748	11	to	to	ADP
ftr-409	748	12	specialists	specialist	NOUN
ftr-409	748	13	,	,	PUNCT
ftr-409	748	14	make	make	VERB
ftr-409	748	15	payments	payment	NOUN
ftr-409	748	16	from	from	ADP
ftr-409	748	17	the	the	DET
ftr-409	748	18	trust	trust	NOUN
ftr-409	748	19	funds	fund	NOUN
ftr-409	748	20	to	to	ADP
ftr-409	748	21	them	they	PRON
ftr-409	748	22	for	for	ADP
ftr-409	748	23	their	their	PRON
ftr-409	748	24	services	service	NOUN
ftr-409	748	25	,	,	PUNCT
ftr-409	748	26	reserve	reserve	VERB
ftr-409	748	27	to	to	ADP
ftr-409	748	28	himself	himself	PRON
ftr-409	748	29	merely	merely	ADV
ftr-409	748	30	the	the	DET
ftr-409	748	31	positions	position	NOUN
ftr-409	748	32	of	of	ADP
ftr-409	748	33	employer	employer	NOUN
ftr-409	748	34	and	and	CCONJ
ftr-409	748	35	supervisor	supervisor	NOUN
ftr-409	748	36	,	,	PUNCT
ftr-409	748	37	and	and	CCONJ
ftr-409	748	38	still	still	ADV
ftr-409	748	39	collect	collect	VERB
ftr-409	748	40	a	a	DET
ftr-409	748	41	full	full	ADJ
ftr-409	748	42	commission	commission	NOUN
ftr-409	748	43	for	for	ADP
ftr-409	748	44	being	be	AUX
ftr-409	748	45	trustee	trustee	NOUN
ftr-409	748	46	.	.	PUNCT
ftr-409	749	1	george	george	PROPN
ftr-409	749	2	gleason	gleason	PROPN
ftr-409	749	3	bogert	bogert	PROPN
ftr-409	749	4	&	&	CCONJ
ftr-409	749	5	george	george	PROPN
ftr-409	749	6	taylor	taylor	PROPN
ftr-409	749	7	bogert	bogert	PROPN
ftr-409	749	8	,	,	PUNCT
ftr-409	749	9	the	the	DET
ftr-409	749	10	law	law	NOUN
ftr-409	749	11	of	of	ADP
ftr-409	749	12	trusts	trust	NOUN
ftr-409	749	13	and	and	CCONJ
ftr-409	749	14	trustees	trustee	NOUN
ftr-409	749	15	,	,	PUNCT
ftr-409	749	16	§	§	PROPN
ftr-409	749	17	972	972	NUM
ftr-409	749	18	at	at	ADP
ftr-409	749	19	433	433	NUM
ftr-409	749	20	-	-	SYM
ftr-409	749	21	35(2d	35(2d	NUM
ftr-409	749	22	ed	ed	NOUN
ftr-409	749	23	.	.	PUNCT
ftr-409	750	1	rev	rev	PROPN
ftr-409	750	2	.	.	PROPN
ftr-409	750	3	1983	1983	NUM
ftr-409	750	4	)	)	PUNCT
ftr-409	750	5	.	.	PUNCT
ftr-409	751	1	131	131	X
ftr-409	751	2	.	.	PUNCT
ftr-409	752	1	see	see	VERB
ftr-409	752	2	supra	supra	PROPN
ftr-409	752	3	note	note	PROPN
ftr-409	752	4	105	105	NUM
ftr-409	752	5	.	.	PUNCT
ftr-409	753	1	despite	despite	SCONJ
ftr-409	753	2	the	the	DET
ftr-409	753	3	similarities	similarity	NOUN
ftr-409	753	4	between	between	ADP
ftr-409	753	5	asset	asset	NOUN
ftr-409	753	6	management	management	NOUN
ftr-409	753	7	expenses	expense	NOUN
ftr-409	753	8	and	and	CCONJ
ftr-409	753	9	business	business	NOUN
ftr-409	753	10	expenditures	expenditure	NOUN
ftr-409	753	11	,	,	PUNCT
ftr-409	753	12	the	the	DET
ftr-409	753	13	differential	differential	ADJ
ftr-409	753	14	treatment	treatment	NOUN
ftr-409	753	15	has	have	VERB
ftr-409	753	16	a	a	DET
ftr-409	753	17	long	long	ADJ
ftr-409	753	18	history	history	NOUN
ftr-409	753	19	of	of	ADP
ftr-409	753	20	support	support	NOUN
ftr-409	753	21	.	.	PUNCT
ftr-409	754	1	higgins	higgins	PROPN
ftr-409	754	2	v.	v.	ADP
ftr-409	754	3	us	we	PRON
ftr-409	754	4	,	,	PUNCT
ftr-409	754	5	312	312	NUM
ftr-409	754	6	u.s	u.s	PROPN
ftr-409	754	7	.	.	PROPN
ftr-409	754	8	212	212	NUM
ftr-409	754	9	(	(	PUNCT
ftr-409	754	10	1941	1941	NUM
ftr-409	754	11	)	)	PUNCT
ftr-409	754	12	,	,	PUNCT
ftr-409	754	13	superceded	supercede	VERB
ftr-409	754	14	by	by	ADP
ftr-409	754	15	irc	irc	PROPN
ftr-409	754	16	§	§	PROPN
ftr-409	754	17	212(i	212(i	PROPN
ftr-409	754	18	)	)	PUNCT
ftr-409	754	19	.	.	PUNCT
ftr-409	755	1	132	132	NUM
ftr-409	755	2	.	.	PUNCT
ftr-409	756	1	see	see	VERB
ftr-409	756	2	mellon	mellon	PROPN
ftr-409	756	3	bank	bank	PROPN
ftr-409	756	4	,	,	PUNCT
ftr-409	756	5	47	47	NUM
ftr-409	756	6	fed	feed	VERB
ftr-409	756	7	.	.	PUNCT
ftr-409	757	1	cl	cl	NOUN
ftr-409	757	2	.	.	PUNCT
ftr-409	758	1	a	a	DET
ftr-409	758	2	t	t	NOUN
ftr-409	758	3	186	186	NUM
ftr-409	758	4	,	,	PUNCT
ftr-409	758	5	scott	scott	PROPN
ftr-409	758	6	,	,	PUNCT
ftr-409	758	7	186	186	NUM
ftr-409	758	8	f.	f.	PROPN
ftr-409	758	9	supp	supp	PROPN
ftr-409	758	10	.	.	PUNCT
ftr-409	759	1	2d	2d	PROPN
ftr-409	759	2	at	at	ADP
ftr-409	759	3	664	664	NUM
ftr-409	759	4	;	;	PUNCT
ftr-409	759	5	rudkin	rudkin	NOUN
ftr-409	759	6	,	,	PUNCT
ftr-409	759	7	124	124	NUM
ftr-409	759	8	t.c	t.c	PROPN
ftr-409	759	9	.	.	PUNCT
ftr-409	760	1	at	at	ADP
ftr-409	760	2	304	304	NUM
ftr-409	760	3	.	.	PUNCT
ftr-409	760	4	538	538	NUM
ftr-409	760	5	florida	florida	PROPN
ftr-409	760	6	tax	tax	NOUN
ftr-409	760	7	review	review	NOUN
ftr-409	760	8	[	[	X
ftr-409	760	9	vol.7:8	vol.7:8	ADV
ftr-409	760	10	synonymous	synonymous	ADJ
ftr-409	760	11	.	.	PUNCT
ftr-409	761	1	the	the	DET
ftr-409	761	2	profit	profit	NOUN
ftr-409	761	3	-	-	PUNCT
ftr-409	761	4	maximizing	maximize	VERB
ftr-409	761	5	taxpayer	taxpayer	NOUN
ftr-409	761	6	would	would	AUX
ftr-409	761	7	incur	incur	VERB
ftr-409	761	8	all	all	DET
ftr-409	761	9	expenses133	expenses133	NUM
ftr-409	761	10	designed	design	VERB
ftr-409	761	11	to	to	PART
ftr-409	761	12	maximize	maximize	VERB
ftr-409	761	13	income	income	NOUN
ftr-409	761	14	.	.	PUNCT
ftr-409	762	1	the	the	DET
ftr-409	762	2	reasonable	reasonable	ADJ
ftr-409	762	3	taxpayer	taxpayer	NOUN
ftr-409	762	4	would	would	AUX
ftr-409	762	5	do	do	VERB
ftr-409	762	6	the	the	DET
ftr-409	762	7	same	same	ADJ
ftr-409	762	8	because	because	SCONJ
ftr-409	762	9	the	the	DET
ftr-409	762	10	assets	asset	NOUN
ftr-409	762	11	would	would	AUX
ftr-409	762	12	produce	produce	VERB
ftr-409	762	13	income	income	NOUN
ftr-409	762	14	greater	great	ADJ
ftr-409	762	15	than	than	ADP
ftr-409	762	16	the	the	DET
ftr-409	762	17	outlays	outlay	NOUN
ftr-409	762	18	necessary	necessary	ADJ
ftr-409	762	19	to	to	PART
ftr-409	762	20	meet	meet	VERB
ftr-409	762	21	that	that	DET
ftr-409	762	22	taxpayer	taxpayer	NOUN
ftr-409	762	23	’s	’s	PART
ftr-409	762	24	expenses	expense	NOUN
ftr-409	762	25	.	.	PUNCT
ftr-409	763	1	the	the	DET
ftr-409	763	2	trustee	trustee	NOUN
ftr-409	763	3	,	,	PUNCT
ftr-409	763	4	of	of	ADP
ftr-409	763	5	course	course	NOUN
ftr-409	763	6	,	,	PUNCT
ftr-409	763	7	did	do	AUX
ftr-409	763	8	incur	incur	VERB
ftr-409	763	9	the	the	DET
ftr-409	763	10	expenses	expense	NOUN
ftr-409	763	11	at	at	ADP
ftr-409	763	12	issue	issue	NOUN
ftr-409	763	13	,	,	PUNCT
ftr-409	763	14	and	and	CCONJ
ftr-409	763	15	so	so	ADV
ftr-409	763	16	those	those	DET
ftr-409	763	17	expenses	expense	NOUN
ftr-409	763	18	would	would	AUX
ftr-409	763	19	be	be	AUX
ftr-409	763	20	expenses	expense	NOUN
ftr-409	763	21	incurred	incur	VERB
ftr-409	763	22	by	by	ADP
ftr-409	763	23	an	an	DET
ftr-409	763	24	outright	outright	ADJ
ftr-409	763	25	owner	owner	NOUN
ftr-409	763	26	if	if	SCONJ
ftr-409	763	27	the	the	DET
ftr-409	763	28	trustee	trustee	NOUN
ftr-409	763	29	’s	’s	PART
ftr-409	763	30	expenditures	expenditure	NOUN
ftr-409	763	31	defined	define	VERB
ftr-409	763	32	the	the	DET
ftr-409	763	33	expenses	expense	NOUN
ftr-409	763	34	an	an	DET
ftr-409	763	35	outright	outright	ADJ
ftr-409	763	36	owner	owner	NOUN
ftr-409	763	37	would	would	AUX
ftr-409	763	38	incur	incur	VERB
ftr-409	763	39	.	.	PUNCT
ftr-409	764	1	these	these	DET
ftr-409	764	2	later	late	ADJ
ftr-409	764	3	cases	case	NOUN
ftr-409	764	4	did	do	AUX
ftr-409	764	5	not	not	PART
ftr-409	764	6	consider	consider	VERB
ftr-409	764	7	how	how	SCONJ
ftr-409	764	8	,	,	PUNCT
ftr-409	764	9	if	if	SCONJ
ftr-409	764	10	at	at	ADV
ftr-409	764	11	all	all	ADV
ftr-409	764	12	,	,	PUNCT
ftr-409	764	13	a	a	DET
ftr-409	764	14	reasonable	reasonable	ADJ
ftr-409	764	15	taxpayer	taxpayer	NOUN
ftr-409	764	16	would	would	AUX
ftr-409	764	17	differ	differ	VERB
ftr-409	764	18	from	from	ADP
ftr-409	764	19	either	either	CCONJ
ftr-409	764	20	a	a	DET
ftr-409	764	21	profit	profit	NOUN
ftr-409	764	22	-	-	PUNCT
ftr-409	764	23	maximizing	maximize	VERB
ftr-409	764	24	taxpayer	taxpayer	NOUN
ftr-409	764	25	or	or	CCONJ
ftr-409	764	26	the	the	DET
ftr-409	764	27	trustee	trustee	NOUN
ftr-409	764	28	who	who	PRON
ftr-409	764	29	incurred	incur	VERB
ftr-409	764	30	the	the	DET
ftr-409	764	31	expenses	expense	NOUN
ftr-409	764	32	,	,	PUNCT
ftr-409	764	33	nor	nor	CCONJ
ftr-409	764	34	did	do	AUX
ftr-409	764	35	the	the	DET
ftr-409	764	36	later	later	ADJ
ftr-409	764	37	cases	case	NOUN
ftr-409	764	38	consider	consider	VERB
ftr-409	764	39	the	the	DET
ftr-409	764	40	circumstances	circumstance	NOUN
ftr-409	764	41	that	that	PRON
ftr-409	764	42	would	would	AUX
ftr-409	764	43	lead	lead	VERB
ftr-409	764	44	a	a	DET
ftr-409	764	45	reasonable	reasonable	ADJ
ftr-409	764	46	individual	individual	NOUN
ftr-409	764	47	to	to	PART
ftr-409	764	48	incur	incur	VERB
ftr-409	764	49	(	(	PUNCT
ftr-409	764	50	or	or	CCONJ
ftr-409	764	51	avoid	avoid	VERB
ftr-409	764	52	)	)	PUNCT
ftr-409	764	53	particular	particular	ADJ
ftr-409	764	54	expenditures	expenditure	NOUN
ftr-409	764	55	.	.	PUNCT
ftr-409	765	1	rather	rather	ADV
ftr-409	765	2	than	than	ADP
ftr-409	765	3	searching	search	VERB
ftr-409	765	4	for	for	ADP
ftr-409	765	5	a	a	DET
ftr-409	765	6	basis	basis	NOUN
ftr-409	765	7	to	to	PART
ftr-409	765	8	determine	determine	VERB
ftr-409	765	9	what	what	PRON
ftr-409	765	10	costs	cost	VERB
ftr-409	765	11	an	an	DET
ftr-409	765	12	individual	individual	NOUN
ftr-409	765	13	would	would	AUX
ftr-409	765	14	incur	incur	VERB
ftr-409	765	15	,	,	PUNCT
ftr-409	765	16	the	the	DET
ftr-409	765	17	courts	court	NOUN
ftr-409	765	18	analyzed	analyze	VERB
ftr-409	765	19	trust	trust	NOUN
ftr-409	765	20	expenditures	expenditure	NOUN
ftr-409	765	21	in	in	ADP
ftr-409	765	22	an	an	DET
ftr-409	765	23	attempt	attempt	NOUN
ftr-409	765	24	to	to	PART
ftr-409	765	25	find	find	VERB
ftr-409	765	26	something	something	PRON
ftr-409	765	27	about	about	ADP
ftr-409	765	28	the	the	DET
ftr-409	765	29	expenditure	expenditure	NOUN
ftr-409	765	30	that	that	PRON
ftr-409	765	31	would	would	AUX
ftr-409	765	32	reveal	reveal	VERB
ftr-409	765	33	whether	whether	SCONJ
ftr-409	765	34	,	,	PUNCT
ftr-409	765	35	or	or	CCONJ
ftr-409	765	36	to	to	ADP
ftr-409	765	37	what	what	DET
ftr-409	765	38	extent	extent	NOUN
ftr-409	765	39	,	,	PUNCT
ftr-409	765	40	an	an	DET
ftr-409	765	41	individual	individual	NOUN
ftr-409	765	42	who	who	PRON
ftr-409	765	43	owned	own	VERB
ftr-409	765	44	the	the	DET
ftr-409	765	45	trust	trust	NOUN
ftr-409	765	46	property	property	NOUN
ftr-409	765	47	outright	outright	ADV
ftr-409	765	48	would	would	AUX
ftr-409	765	49	have	have	AUX
ftr-409	765	50	incurred	incur	VERB
ftr-409	765	51	the	the	DET
ftr-409	765	52	same	same	ADJ
ftr-409	765	53	cost	cost	NOUN
ftr-409	765	54	.	.	PUNCT
ftr-409	766	1	two	two	NUM
ftr-409	766	2	different	different	ADJ
ftr-409	766	3	approaches	approach	NOUN
ftr-409	766	4	emerged	emerge	VERB
ftr-409	766	5	from	from	ADP
ftr-409	766	6	this	this	DET
ftr-409	766	7	analysis	analysis	NOUN
ftr-409	766	8	:	:	PUNCT
ftr-409	766	9	an	an	DET
ftr-409	766	10	incremental	incremental	ADJ
ftr-409	766	11	approach	approach	NOUN
ftr-409	766	12	to	to	ADP
ftr-409	766	13	identifying	identify	VERB
ftr-409	766	14	trust	trust	NOUN
ftr-409	766	15	expenses	expense	NOUN
ftr-409	766	16	exempt	exempt	ADJ
ftr-409	766	17	from	from	ADP
ftr-409	766	18	the	the	DET
ftr-409	766	19	2	2	NUM
ftr-409	766	20	%	%	NOUN
ftr-409	766	21	floor	floor	NOUN
ftr-409	766	22	articulated	articulate	VERB
ftr-409	766	23	by	by	ADP
ftr-409	766	24	the	the	DET
ftr-409	766	25	court	court	NOUN
ftr-409	766	26	of	of	ADP
ftr-409	766	27	federal	federal	ADJ
ftr-409	766	28	claims	claim	NOUN
ftr-409	766	29	,	,	PUNCT
ftr-409	766	30	and	and	CCONJ
ftr-409	766	31	a	a	DET
ftr-409	766	32	categorical	categorical	ADJ
ftr-409	766	33	approach	approach	NOUN
ftr-409	766	34	to	to	ADP
ftr-409	766	35	identifying	identify	VERB
ftr-409	766	36	those134	those134	PROPN
ftr-409	766	37	trust	trust	NOUN
ftr-409	766	38	expenses	expense	NOUN
ftr-409	766	39	essentially	essentially	ADV
ftr-409	766	40	identical	identical	ADJ
ftr-409	766	41	to	to	ADP
ftr-409	766	42	the	the	DET
ftr-409	766	43	tax	tax	NOUN
ftr-409	766	44	court	court	NOUN
ftr-409	766	45	’s	’s	PART
ftr-409	766	46	formalistic	formalistic	ADJ
ftr-409	766	47	approach.135	approach.135	NOUN
ftr-409	766	48	in	in	ADP
ftr-409	766	49	the	the	DET
ftr-409	766	50	first	first	ADJ
ftr-409	766	51	case	case	NOUN
ftr-409	766	52	to	to	PART
ftr-409	766	53	arise	arise	VERB
ftr-409	766	54	after	after	ADP
ftr-409	766	55	o’neill	o’neill	PROPN
ftr-409	766	56	,	,	PUNCT
ftr-409	766	57	mellon	mellon	PROPN
ftr-409	766	58	bank	bank	PROPN
ftr-409	766	59	,	,	PUNCT
ftr-409	766	60	n.a	n.a	PROPN
ftr-409	766	61	.	.	PROPN
ftr-409	766	62	v.	v.	PROPN
ftr-409	766	63	u.s	u.s	PROPN
ftr-409	766	64	.	.	PROPN
ftr-409	766	65	,	,	PUNCT
ftr-409	766	66	the	the	DET
ftr-409	766	67	court	court	NOUN
ftr-409	766	68	of	of	ADP
ftr-409	766	69	federal	federal	ADJ
ftr-409	766	70	claims	claim	NOUN
ftr-409	766	71	considered	consider	VERB
ftr-409	766	72	whether	whether	SCONJ
ftr-409	766	73	section	section	NOUN
ftr-409	766	74	67(e	67(e	NUM
ftr-409	766	75	)	)	PUNCT
ftr-409	766	76	would	would	AUX
ftr-409	766	77	allow	allow	VERB
ftr-409	766	78	13	13	NUM
ftr-409	766	79	trusts	trust	NOUN
ftr-409	766	80	created	create	VERB
ftr-409	766	81	for	for	ADP
ftr-409	766	82	the	the	DET
ftr-409	766	83	benefit	benefit	NOUN
ftr-409	766	84	of	of	ADP
ftr-409	766	85	members	member	NOUN
ftr-409	766	86	of	of	ADP
ftr-409	766	87	the	the	DET
ftr-409	766	88	richard	richard	PROPN
ftr-409	766	89	k.	k.	PROPN
ftr-409	766	90	mellon	mellon	PROPN
ftr-409	766	91	family	family	PROPN
ftr-409	766	92	to	to	PART
ftr-409	766	93	deduct	deduct	VERB
ftr-409	766	94	fees	fee	NOUN
ftr-409	766	95	paid	pay	VERB
ftr-409	766	96	to	to	ADP
ftr-409	766	97	private	private	ADJ
ftr-409	766	98	investment	investment	NOUN
ftr-409	766	99	advisors	advisor	NOUN
ftr-409	766	100	for	for	ADP
ftr-409	766	101	investment	investment	NOUN
ftr-409	766	102	strategy	strategy	NOUN
ftr-409	766	103	advice	advice	NOUN
ftr-409	766	104	,	,	PUNCT
ftr-409	766	105	as	as	ADV
ftr-409	766	106	well	well	ADV
ftr-409	766	107	as	as	ADP
ftr-409	766	108	fees	fee	NOUN
ftr-409	766	109	paid	pay	VERB
ftr-409	766	110	to	to	ADP
ftr-409	766	111	richard	richard	PROPN
ftr-409	766	112	k.	k.	PROPN
ftr-409	766	113	mellon	mellon	PROPN
ftr-409	766	114	&	&	CCONJ
ftr-409	766	115	sons	son	NOUN
ftr-409	766	116	for	for	ADP
ftr-409	766	117	accounting	accounting	NOUN
ftr-409	766	118	,	,	PUNCT
ftr-409	766	119	tax	tax	NOUN
ftr-409	766	120	preparation	preparation	NOUN
ftr-409	766	121	,	,	PUNCT
ftr-409	766	122	and	and	CCONJ
ftr-409	766	123	management	management	NOUN
ftr-409	766	124	services	service	NOUN
ftr-409	766	125	rendered	render	VERB
ftr-409	766	126	to	to	ADP
ftr-409	766	127	the	the	DET
ftr-409	766	128	trusts	trust	NOUN
ftr-409	766	129	.	.	PUNCT
ftr-409	767	1	these	these	DET
ftr-409	767	2	deductions	deduction	NOUN
ftr-409	767	3	were	be	AUX
ftr-409	767	4	claimed136	claimed136	PROPN
ftr-409	767	5	in	in	ADP
ftr-409	767	6	addition	addition	NOUN
ftr-409	767	7	to	to	ADP
ftr-409	767	8	a	a	DET
ftr-409	767	9	deduction	deduction	NOUN
ftr-409	767	10	for	for	ADP
ftr-409	767	11	trustees	trustee	NOUN
ftr-409	767	12	’	'	PUNCT
ftr-409	767	13	commissions	commission	NOUN
ftr-409	767	14	paid	pay	VERB
ftr-409	767	15	to	to	ADP
ftr-409	767	16	manufacturers	manufacturer	NOUN
ftr-409	767	17	’	'	PUNCT
ftr-409	767	18	hanover	hanover	PROPN
ftr-409	767	19	,	,	PUNCT
ftr-409	767	20	a	a	DET
ftr-409	767	21	professional	professional	ADJ
ftr-409	767	22	trustee.137	trustee.137	NOUN
ftr-409	767	23	the	the	DET
ftr-409	767	24	famously	famously	ADV
ftr-409	767	25	wealthy	wealthy	ADJ
ftr-409	767	26	family	family	NOUN
ftr-409	767	27	,	,	PUNCT
ftr-409	767	28	the	the	DET
ftr-409	767	29	sheer	sheer	ADJ
ftr-409	767	30	number	number	NOUN
ftr-409	767	31	of	of	ADP
ftr-409	767	32	trusts	trust	NOUN
ftr-409	767	33	involved	involve	VERB
ftr-409	767	34	,	,	PUNCT
ftr-409	767	35	and	and	CCONJ
ftr-409	767	36	the	the	DET
ftr-409	767	37	utilization	utilization	NOUN
ftr-409	767	38	of	of	ADP
ftr-409	767	39	a	a	DET
ftr-409	767	40	family	family	NOUN
ftr-409	767	41	-	-	PUNCT
ftr-409	767	42	owned	own	VERB
ftr-409	767	43	entity	entity	NOUN
ftr-409	767	44	to	to	PART
ftr-409	767	45	provide	provide	VERB
ftr-409	767	46	services	service	NOUN
ftr-409	767	47	typically	typically	ADV
ftr-409	767	48	provided	provide	VERB
ftr-409	767	49	by	by	ADP
ftr-409	767	50	corporate	corporate	ADJ
ftr-409	767	51	trustees	trustee	NOUN
ftr-409	767	52	,	,	PUNCT
ftr-409	767	53	highlighted	highlight	VERB
ftr-409	767	54	the	the	DET
ftr-409	767	55	financial	financial	ADJ
ftr-409	767	56	privilege	privilege	NOUN
ftr-409	767	57	that	that	SCONJ
ftr-409	767	58	this	this	DET
ftr-409	767	59	trust	trust	NOUN
ftr-409	767	60	133	133	NUM
ftr-409	767	61	.	.	PUNCT
ftr-409	768	1	scott	scott	PROPN
ftr-409	768	2	,	,	PUNCT
ftr-409	768	3	328	328	NUM
ftr-409	768	4	f.3d	f.3d	NUM
ftr-409	768	5	at	at	ADP
ftr-409	768	6	136	136	NUM
ftr-409	768	7	(	(	PUNCT
ftr-409	768	8	trust	trust	NOUN
ftr-409	768	9	valued	value	VERB
ftr-409	768	10	at	at	ADP
ftr-409	768	11	$	$	SYM
ftr-409	768	12	25	25	NUM
ftr-409	768	13	million	million	NUM
ftr-409	768	14	)	)	PUNCT
ftr-409	768	15	;	;	PUNCT
ftr-409	768	16	brief	brief	ADJ
ftr-409	768	17	for	for	ADP
ftr-409	768	18	appellant	appellant	NOUN
ftr-409	768	19	at	at	ADP
ftr-409	768	20	4	4	NUM
ftr-409	768	21	,	,	PUNCT
ftr-409	768	22	mellon	mellon	PROPN
ftr-409	768	23	bank	bank	PROPN
ftr-409	768	24	,	,	PUNCT
ftr-409	768	25	n.a	n.a	PROPN
ftr-409	768	26	.	.	PROPN
ftr-409	768	27	v.	v.	PROPN
ftr-409	768	28	u.s	u.s	PROPN
ftr-409	768	29	.	.	PROPN
ftr-409	768	30	,	,	PUNCT
ftr-409	768	31	265	265	NUM
ftr-409	768	32	f.3d	f.3d	NUM
ftr-409	768	33	1275	1275	NUM
ftr-409	768	34	(	(	PUNCT
ftr-409	768	35	fed	fed	PROPN
ftr-409	768	36	.	.	PUNCT
ftr-409	768	37	cir	cir	PROPN
ftr-409	768	38	.	.	PROPN
ftr-409	768	39	2001	2001	NUM
ftr-409	768	40	)	)	PUNCT
ftr-409	768	41	(	(	PUNCT
ftr-409	768	42	no	no	INTJ
ftr-409	768	43	.	.	NOUN
ftr-409	768	44	01	01	NUM
ftr-409	768	45	-	-	SYM
ftr-409	768	46	5015	5015	NUM
ftr-409	768	47	)	)	PUNCT
ftr-409	768	48	(	(	PUNCT
ftr-409	768	49	combined	combine	VERB
ftr-409	768	50	trusts	trust	VERB
ftr-409	768	51	assets	asset	NOUN
ftr-409	768	52	worth	worth	ADJ
ftr-409	768	53	more	more	ADJ
ftr-409	768	54	than	than	ADP
ftr-409	768	55	$	$	SYM
ftr-409	768	56	500	500	NUM
ftr-409	768	57	million	million	NUM
ftr-409	768	58	)	)	PUNCT
ftr-409	768	59	.	.	PUNCT
ftr-409	769	1	for	for	ADP
ftr-409	769	2	the	the	DET
ftr-409	769	3	rudkin	rudkin	NOUN
ftr-409	769	4	case	case	NOUN
ftr-409	769	5	,	,	PUNCT
ftr-409	769	6	publicly	publicly	ADV
ftr-409	769	7	available	available	ADJ
ftr-409	769	8	documents	document	NOUN
ftr-409	769	9	do	do	AUX
ftr-409	769	10	not	not	PART
ftr-409	769	11	state	state	VERB
ftr-409	769	12	the	the	DET
ftr-409	769	13	value	value	NOUN
ftr-409	769	14	of	of	ADP
ftr-409	769	15	the	the	DET
ftr-409	769	16	trust	trust	NOUN
ftr-409	769	17	,	,	PUNCT
ftr-409	769	18	but	but	CCONJ
ftr-409	769	19	the	the	DET
ftr-409	769	20	decision	decision	NOUN
ftr-409	769	21	does	do	AUX
ftr-409	769	22	state	state	VERB
ftr-409	769	23	that	that	SCONJ
ftr-409	769	24	the	the	DET
ftr-409	769	25	trust	trust	NOUN
ftr-409	769	26	’s	’s	PART
ftr-409	769	27	total	total	ADJ
ftr-409	769	28	income	income	NOUN
ftr-409	769	29	was	be	AUX
ftr-409	769	30	$	$	SYM
ftr-409	769	31	624,816	624,816	NUM
ftr-409	769	32	for	for	ADP
ftr-409	769	33	the	the	DET
ftr-409	769	34	year	year	NOUN
ftr-409	769	35	2000	2000	NUM
ftr-409	769	36	)	)	PUNCT
ftr-409	769	37	.	.	PUNCT
ftr-409	770	1	rudkin	rudkin	NOUN
ftr-409	770	2	,	,	PUNCT
ftr-409	770	3	124	124	NUM
ftr-409	770	4	t.c	t.c	PROPN
ftr-409	770	5	.	.	PUNCT
ftr-409	771	1	at	at	ADP
ftr-409	771	2	306	306	NUM
ftr-409	771	3	.	.	PUNCT
ftr-409	772	1	134	134	NUM
ftr-409	772	2	.	.	PUNCT
ftr-409	772	3	mellon	mellon	PROPN
ftr-409	772	4	bank	bank	PROPN
ftr-409	772	5	,	,	PUNCT
ftr-409	772	6	47	47	NUM
ftr-409	772	7	fed	feed	VERB
ftr-409	772	8	.	.	PUNCT
ftr-409	773	1	cl	cl	NOUN
ftr-409	773	2	.	.	PUNCT
ftr-409	774	1	at	at	ADP
ftr-409	774	2	189	189	NUM
ftr-409	774	3	.	.	PUNCT
ftr-409	774	4	135	135	NUM
ftr-409	774	5	.	.	PUNCT
ftr-409	775	1	o’neill	o’neill	X
ftr-409	775	2	,	,	PUNCT
ftr-409	775	3	98	98	NUM
ftr-409	775	4	t.c	t.c	PROPN
ftr-409	775	5	.	.	PUNCT
ftr-409	776	1	at	at	ADP
ftr-409	776	2	227	227	NUM
ftr-409	776	3	.	.	PUNCT
ftr-409	776	4	136	136	NUM
ftr-409	776	5	.	.	PUNCT
ftr-409	777	1	47	47	NUM
ftr-409	777	2	fed	fed	PROPN
ftr-409	777	3	.	.	PUNCT
ftr-409	778	1	cl	cl	NOUN
ftr-409	778	2	.	.	PUNCT
ftr-409	779	1	at	at	ADP
ftr-409	779	2	188	188	NUM
ftr-409	779	3	.	.	PUNCT
ftr-409	779	4	137	137	NUM
ftr-409	779	5	.	.	PUNCT
ftr-409	780	1	i	i	PRON
ftr-409	780	2	d.	d.	PROPN
ftr-409	780	3	2006	2006	NUM
ftr-409	780	4	]	]	PUNCT
ftr-409	780	5	taxing	tax	VERB
ftr-409	780	6	middle	middle	ADJ
ftr-409	780	7	class	class	NOUN
ftr-409	780	8	trust(s	trust(s	PROPN
ftr-409	780	9	)	)	PUNCT
ftr-409	780	10	539	539	NUM
ftr-409	780	11	represented	represent	VERB
ftr-409	780	12	.	.	PUNCT
ftr-409	781	1	a	a	DET
ftr-409	781	2	reasonable	reasonable	ADJ
ftr-409	781	3	taxpayer	taxpayer	NOUN
ftr-409	781	4	who	who	PRON
ftr-409	781	5	held	hold	VERB
ftr-409	781	6	this	this	DET
ftr-409	781	7	wealth	wealth	NOUN
ftr-409	781	8	outright	outright	ADV
ftr-409	781	9	would138	would138	PROPN
ftr-409	781	10	pursue	pursue	VERB
ftr-409	781	11	long	long	ADJ
ftr-409	781	12	term	term	NOUN
ftr-409	781	13	wealth	wealth	NOUN
ftr-409	781	14	maximization	maximization	NOUN
ftr-409	781	15	and	and	CCONJ
ftr-409	781	16	,	,	PUNCT
ftr-409	781	17	consequently	consequently	ADV
ftr-409	781	18	,	,	PUNCT
ftr-409	781	19	would	would	AUX
ftr-409	781	20	incur	incur	VERB
ftr-409	781	21	profitmaximizing	profitmaximize	VERB
ftr-409	781	22	expenditures	expenditure	NOUN
ftr-409	781	23	.	.	PUNCT
ftr-409	782	1	recognizing	recognize	VERB
ftr-409	782	2	this	this	PRON
ftr-409	782	3	,	,	PUNCT
ftr-409	782	4	the	the	DET
ftr-409	782	5	court	court	NOUN
ftr-409	782	6	of	of	ADP
ftr-409	782	7	federal	federal	ADJ
ftr-409	782	8	claims	claim	NOUN
ftr-409	782	9	followed	follow	VERB
ftr-409	782	10	the	the	DET
ftr-409	782	11	tax	tax	NOUN
ftr-409	782	12	court	court	NOUN
ftr-409	782	13	in	in	ADP
ftr-409	782	14	adopting	adopt	VERB
ftr-409	782	15	the	the	DET
ftr-409	782	16	uniqueness	uniqueness	NOUN
ftr-409	782	17	test	test	NOUN
ftr-409	782	18	,	,	PUNCT
ftr-409	782	19	and	and	CCONJ
ftr-409	782	20	in	in	ADP
ftr-409	782	21	using	use	VERB
ftr-409	782	22	the	the	DET
ftr-409	782	23	profit	profit	NOUN
ftr-409	782	24	-	-	PUNCT
ftr-409	782	25	maximizing	maximize	VERB
ftr-409	782	26	taxpayer	taxpayer	NOUN
ftr-409	782	27	as	as	ADP
ftr-409	782	28	the	the	DET
ftr-409	782	29	implicit	implicit	ADJ
ftr-409	782	30	benchmark	benchmark	NOUN
ftr-409	782	31	for	for	ADP
ftr-409	782	32	comparing	compare	VERB
ftr-409	782	33	the	the	DET
ftr-409	782	34	expenditures	expenditure	NOUN
ftr-409	782	35	of	of	ADP
ftr-409	782	36	trusts	trust	NOUN
ftr-409	782	37	and	and	CCONJ
ftr-409	782	38	individuals	individual	NOUN
ftr-409	782	39	.	.	PUNCT
ftr-409	783	1	the	the	DET
ftr-409	783	2	court	court	NOUN
ftr-409	783	3	of	of	ADP
ftr-409	783	4	federal	federal	ADJ
ftr-409	783	5	claims	claim	NOUN
ftr-409	783	6	differed	differ	VERB
ftr-409	783	7	from	from	ADP
ftr-409	783	8	the	the	DET
ftr-409	783	9	tax	tax	NOUN
ftr-409	783	10	court,139	court,139	NOUN
ftr-409	783	11	however	however	ADV
ftr-409	783	12	,	,	PUNCT
ftr-409	783	13	because	because	SCONJ
ftr-409	783	14	it	it	PRON
ftr-409	783	15	sought	seek	VERB
ftr-409	783	16	to	to	PART
ftr-409	783	17	identify	identify	VERB
ftr-409	783	18	the	the	DET
ftr-409	783	19	uniqueness	uniqueness	NOUN
ftr-409	783	20	of	of	ADP
ftr-409	783	21	trust	trust	NOUN
ftr-409	783	22	expenditures	expenditure	NOUN
ftr-409	783	23	based	base	VERB
ftr-409	783	24	on	on	ADP
ftr-409	783	25	the	the	DET
ftr-409	783	26	underlying	underlie	VERB
ftr-409	783	27	services	service	NOUN
ftr-409	783	28	received	receive	VERB
ftr-409	783	29	by	by	ADP
ftr-409	783	30	the	the	DET
ftr-409	783	31	trust	trust	NOUN
ftr-409	783	32	in	in	ADP
ftr-409	783	33	exchange	exchange	NOUN
ftr-409	783	34	for	for	ADP
ftr-409	783	35	particular	particular	ADJ
ftr-409	783	36	payments	payment	NOUN
ftr-409	783	37	,	,	PUNCT
ftr-409	783	38	rather	rather	ADV
ftr-409	783	39	than	than	ADP
ftr-409	783	40	the	the	DET
ftr-409	783	41	label	label	NOUN
ftr-409	783	42	applied	apply	VERB
ftr-409	783	43	to	to	ADP
ftr-409	783	44	the	the	DET
ftr-409	783	45	payments	payment	NOUN
ftr-409	783	46	:	:	PUNCT
ftr-409	783	47	[	[	X
ftr-409	783	48	t]he	t]he	ADV
ftr-409	783	49	fact	fact	NOUN
ftr-409	783	50	that	that	SCONJ
ftr-409	783	51	costs	cost	NOUN
ftr-409	783	52	can	can	AUX
ftr-409	783	53	be	be	AUX
ftr-409	783	54	characterized	characterize	VERB
ftr-409	783	55	as	as	ADP
ftr-409	783	56	trustee	trustee	NOUN
ftr-409	783	57	fees	fee	NOUN
ftr-409	783	58	in	in	ADP
ftr-409	783	59	a	a	DET
ftr-409	783	60	trust	trust	NOUN
ftr-409	783	61	context	context	NOUN
ftr-409	783	62	says	say	VERB
ftr-409	783	63	nothing	nothing	PRON
ftr-409	783	64	about	about	ADP
ftr-409	783	65	whether	whether	SCONJ
ftr-409	783	66	those	those	DET
ftr-409	783	67	costs	cost	NOUN
ftr-409	783	68	would	would	AUX
ftr-409	783	69	not	not	PART
ftr-409	783	70	have	have	AUX
ftr-409	783	71	been	be	AUX
ftr-409	783	72	incurred	incur	VERB
ftr-409	783	73	in	in	ADP
ftr-409	783	74	a	a	DET
ftr-409	783	75	non	non	ADJ
ftr-409	783	76	-	-	ADJ
ftr-409	783	77	trust	trust	ADJ
ftr-409	783	78	context	context	NOUN
ftr-409	783	79	.	.	PUNCT
ftr-409	784	1	when	when	SCONJ
ftr-409	784	2	a	a	DET
ftr-409	784	3	trustee	trustee	NOUN
ftr-409	784	4	assumes	assume	VERB
ftr-409	784	5	responsibility	responsibility	NOUN
ftr-409	784	6	over	over	ADP
ftr-409	784	7	trust	trust	NOUN
ftr-409	784	8	property	property	NOUN
ftr-409	784	9	,	,	PUNCT
ftr-409	784	10	the	the	DET
ftr-409	784	11	trustee	trustee	NOUN
ftr-409	784	12	must	must	AUX
ftr-409	784	13	perform	perform	VERB
ftr-409	784	14	a	a	DET
ftr-409	784	15	variety	variety	NOUN
ftr-409	784	16	of	of	ADP
ftr-409	784	17	tasks	task	NOUN
ftr-409	784	18	,	,	PUNCT
ftr-409	784	19	some	some	PRON
ftr-409	784	20	of	of	ADP
ftr-409	784	21	which	which	PRON
ftr-409	784	22	are	be	AUX
ftr-409	784	23	unique	unique	ADJ
ftr-409	784	24	to	to	ADP
ftr-409	784	25	a	a	DET
ftr-409	784	26	trust	trust	NOUN
ftr-409	784	27	and	and	CCONJ
ftr-409	784	28	some	some	PRON
ftr-409	784	29	of	of	ADP
ftr-409	784	30	which	which	PRON
ftr-409	784	31	would	would	AUX
ftr-409	784	32	have	have	VERB
ftr-409	784	33	to	to	PART
ftr-409	784	34	be	be	AUX
ftr-409	784	35	performed	perform	VERB
ftr-409	784	36	even	even	ADV
ftr-409	784	37	if	if	SCONJ
ftr-409	784	38	the	the	DET
ftr-409	784	39	property	property	NOUN
ftr-409	784	40	were	be	AUX
ftr-409	784	41	not	not	PART
ftr-409	784	42	held	hold	VERB
ftr-409	784	43	in	in	ADP
ftr-409	784	44	trust	trust	NOUN
ftr-409	784	45	.	.	PUNCT
ftr-409	785	1	hence	hence	ADV
ftr-409	785	2	,	,	PUNCT
ftr-409	785	3	characterizing	characterize	VERB
ftr-409	785	4	the	the	DET
ftr-409	785	5	fees	fee	NOUN
ftr-409	785	6	paid	pay	VERB
ftr-409	785	7	for	for	ADP
ftr-409	785	8	the	the	DET
ftr-409	785	9	performance	performance	NOUN
ftr-409	785	10	of	of	ADP
ftr-409	785	11	these	these	DET
ftr-409	785	12	tasks	task	NOUN
ftr-409	785	13	as	as	ADP
ftr-409	785	14	trustee	trustee	NOUN
ftr-409	785	15	fees	fee	NOUN
ftr-409	785	16	and	and	CCONJ
ftr-409	785	17	determining	determine	VERB
ftr-409	785	18	whether	whether	SCONJ
ftr-409	785	19	or	or	CCONJ
ftr-409	785	20	not	not	PART
ftr-409	785	21	those	those	DET
ftr-409	785	22	fees	fee	NOUN
ftr-409	785	23	would	would	AUX
ftr-409	785	24	have	have	AUX
ftr-409	785	25	been	be	AUX
ftr-409	785	26	incurred	incur	VERB
ftr-409	785	27	in	in	ADP
ftr-409	785	28	the	the	DET
ftr-409	785	29	absence	absence	NOUN
ftr-409	785	30	of	of	ADP
ftr-409	785	31	a	a	DET
ftr-409	785	32	trust	trust	NOUN
ftr-409	785	33	are	be	AUX
ftr-409	785	34	independent	independent	ADJ
ftr-409	785	35	and	and	CCONJ
ftr-409	785	36	not	not	PART
ftr-409	785	37	logically	logically	ADV
ftr-409	785	38	related	relate	VERB
ftr-409	785	39	inquiries	inquiry	NOUN
ftr-409	785	40	.	.	PUNCT
ftr-409	786	1	whether	whether	SCONJ
ftr-409	786	2	costs	cost	NOUN
ftr-409	786	3	for	for	ADP
ftr-409	786	4	particular	particular	ADJ
ftr-409	786	5	services	service	NOUN
ftr-409	786	6	can	can	AUX
ftr-409	786	7	be	be	AUX
ftr-409	786	8	characterized	characterize	VERB
ftr-409	786	9	as	as	SCONJ
ftr-409	786	10	trustee	trustee	NOUN
ftr-409	786	11	fees	fee	NOUN
ftr-409	786	12	is	be	AUX
ftr-409	786	13	not	not	PART
ftr-409	786	14	mentioned	mention	VERB
ftr-409	786	15	as	as	ADP
ftr-409	786	16	a	a	DET
ftr-409	786	17	factor	factor	NOUN
ftr-409	786	18	in	in	ADP
ftr-409	786	19	irc	irc	PROPN
ftr-409	786	20	section	section	NOUN
ftr-409	786	21	67(e)(1	67(e)(1	NUM
ftr-409	786	22	)	)	PUNCT
ftr-409	786	23	and	and	CCONJ
ftr-409	786	24	is	be	AUX
ftr-409	786	25	simply	simply	ADV
ftr-409	786	26	not	not	PART
ftr-409	786	27	relevant	relevant	ADJ
ftr-409	786	28	to	to	ADP
ftr-409	786	29	the	the	DET
ftr-409	786	30	application	application	NOUN
ftr-409	786	31	of	of	ADP
ftr-409	786	32	the	the	DET
ftr-409	786	33	statute	statute	NOUN
ftr-409	786	34	’s	’s	PART
ftr-409	786	35	plain	plain	ADJ
ftr-409	786	36	meaning.140	meaning.140	NOUN
ftr-409	786	37	under	under	ADP
ftr-409	786	38	the	the	DET
ftr-409	786	39	tax	tax	NOUN
ftr-409	786	40	court	court	NOUN
ftr-409	786	41	’s	’s	PART
ftr-409	786	42	more	more	ADV
ftr-409	786	43	formalistic	formalistic	ADJ
ftr-409	786	44	view	view	NOUN
ftr-409	786	45	,	,	PUNCT
ftr-409	786	46	the	the	DET
ftr-409	786	47	expenditure	expenditure	NOUN
ftr-409	786	48	would	would	AUX
ftr-409	786	49	be	be	AUX
ftr-409	786	50	exempt	exempt	ADJ
ftr-409	786	51	from	from	ADP
ftr-409	786	52	the	the	DET
ftr-409	786	53	2	2	NUM
ftr-409	786	54	%	%	NOUN
ftr-409	786	55	floor	floor	NOUN
ftr-409	786	56	if	if	SCONJ
ftr-409	786	57	the	the	DET
ftr-409	786	58	label	label	NOUN
ftr-409	786	59	of	of	ADP
ftr-409	786	60	the	the	DET
ftr-409	786	61	expenditure	expenditure	NOUN
ftr-409	786	62	connoted	connote	VERB
ftr-409	786	63	a	a	DET
ftr-409	786	64	trust	trust	NOUN
ftr-409	786	65	relationship	relationship	NOUN
ftr-409	786	66	,	,	PUNCT
ftr-409	786	67	such	such	ADJ
ftr-409	786	68	as	as	ADP
ftr-409	786	69	trustees	trustee	NOUN
ftr-409	786	70	’	'	PUNCT
ftr-409	786	71	commission	commission	NOUN
ftr-409	786	72	or	or	CCONJ
ftr-409	786	73	trust	trust	NOUN
ftr-409	786	74	accounting	accounting	NOUN
ftr-409	786	75	fees	fee	NOUN
ftr-409	786	76	.	.	PUNCT
ftr-409	787	1	in141	in141	VERB
ftr-409	787	2	contrast	contrast	NOUN
ftr-409	787	3	,	,	PUNCT
ftr-409	787	4	the	the	DET
ftr-409	787	5	court	court	NOUN
ftr-409	787	6	of	of	ADP
ftr-409	787	7	federal	federal	ADJ
ftr-409	787	8	claims	claim	NOUN
ftr-409	787	9	’	'	PUNCT
ftr-409	787	10	approach	approach	NOUN
ftr-409	787	11	would	would	AUX
ftr-409	787	12	scrutinize	scrutinize	VERB
ftr-409	787	13	the	the	DET
ftr-409	787	14	content	content	NOUN
ftr-409	787	15	of	of	ADP
ftr-409	787	16	the	the	DET
ftr-409	787	17	services	service	NOUN
ftr-409	787	18	received	receive	VERB
ftr-409	787	19	in	in	ADP
ftr-409	787	20	consideration	consideration	NOUN
ftr-409	787	21	for	for	ADP
ftr-409	787	22	the	the	DET
ftr-409	787	23	trust	trust	NOUN
ftr-409	787	24	’s	’s	PART
ftr-409	787	25	payment	payment	NOUN
ftr-409	787	26	to	to	PART
ftr-409	787	27	determine	determine	VERB
ftr-409	787	28	whether	whether	SCONJ
ftr-409	787	29	individuals	individual	NOUN
ftr-409	787	30	would	would	AUX
ftr-409	787	31	be	be	AUX
ftr-409	787	32	likely	likely	ADJ
ftr-409	787	33	to	to	PART
ftr-409	787	34	incur	incur	VERB
ftr-409	787	35	similar	similar	ADJ
ftr-409	787	36	expenses	expense	NOUN
ftr-409	787	37	.	.	PUNCT
ftr-409	788	1	this	this	PRON
ftr-409	788	2	approach142	approach142	PROPN
ftr-409	788	3	would	would	AUX
ftr-409	788	4	require	require	VERB
ftr-409	788	5	an	an	DET
ftr-409	788	6	analysis	analysis	NOUN
ftr-409	788	7	of	of	ADP
ftr-409	788	8	the	the	DET
ftr-409	788	9	functions	function	NOUN
ftr-409	788	10	performed	perform	VERB
ftr-409	788	11	by	by	ADP
ftr-409	788	12	the	the	DET
ftr-409	788	13	trustees	trustee	NOUN
ftr-409	788	14	,	,	PUNCT
ftr-409	788	15	and	and	CCONJ
ftr-409	788	16	a	a	DET
ftr-409	788	17	138	138	NUM
ftr-409	788	18	.	.	PUNCT
ftr-409	789	1	the	the	DET
ftr-409	789	2	history	history	NOUN
ftr-409	789	3	of	of	ADP
ftr-409	789	4	the	the	DET
ftr-409	789	5	financial	financial	ADJ
ftr-409	789	6	institutions	institution	NOUN
ftr-409	789	7	founded	found	VERB
ftr-409	789	8	by	by	ADP
ftr-409	789	9	the	the	DET
ftr-409	789	10	mellon	mellon	PROPN
ftr-409	789	11	family	family	NOUN
ftr-409	789	12	is	be	AUX
ftr-409	789	13	summarized	summarize	VERB
ftr-409	789	14	at	at	ADP
ftr-409	789	15	www.mellon.com/aboutmellon/history.html	www.mellon.com/aboutmellon/history.html	PROPN
ftr-409	789	16	.	.	PUNCT
ftr-409	790	1	139	139	NUM
ftr-409	790	2	.	.	PUNCT
ftr-409	791	1	47	47	NUM
ftr-409	791	2	fed	fed	PROPN
ftr-409	791	3	.	.	PUNCT
ftr-409	792	1	cl	cl	NOUN
ftr-409	792	2	.	.	PUNCT
ftr-409	793	1	at	at	ADP
ftr-409	793	2	190	190	NUM
ftr-409	793	3	.	.	PUNCT
ftr-409	793	4	140	140	NUM
ftr-409	793	5	.	.	PUNCT
ftr-409	794	1	i	i	PRON
ftr-409	794	2	d.	d.	PROPN
ftr-409	794	3	141	141	NUM
ftr-409	794	4	.	.	PUNCT
ftr-409	795	1	o’neill	o’neill	PROPN
ftr-409	795	2	,	,	PUNCT
ftr-409	795	3	98	98	NUM
ftr-409	795	4	t.c	t.c	NOUN
ftr-409	795	5	.	.	PUNCT
ftr-409	796	1	at	at	ADP
ftr-409	796	2	230	230	NUM
ftr-409	796	3	.	.	PUNCT
ftr-409	796	4	142	142	NUM
ftr-409	796	5	.	.	PUNCT
ftr-409	796	6	mellon	mellon	PROPN
ftr-409	796	7	bank	bank	PROPN
ftr-409	796	8	,	,	PUNCT
ftr-409	796	9	47	47	NUM
ftr-409	796	10	fed	feed	VERB
ftr-409	796	11	.	.	PUNCT
ftr-409	797	1	cl	cl	NOUN
ftr-409	797	2	.	.	PUNCT
ftr-409	798	1	at	at	ADP
ftr-409	798	2	189	189	NUM
ftr-409	798	3	-	-	SYM
ftr-409	798	4	90	90	NUM
ftr-409	798	5	.	.	PUNCT
ftr-409	799	1	540	540	NUM
ftr-409	799	2	florida	florida	PROPN
ftr-409	799	3	tax	tax	NOUN
ftr-409	799	4	review	review	NOUN
ftr-409	799	5	[	[	X
ftr-409	799	6	vol.7:8	vol.7:8	ADJ
ftr-409	799	7	parceling	parceling	NOUN
ftr-409	799	8	of	of	ADP
ftr-409	799	9	the	the	DET
ftr-409	799	10	deduction	deduction	NOUN
ftr-409	799	11	for	for	ADP
ftr-409	799	12	trustees	trustee	NOUN
ftr-409	799	13	’	'	PUNCT
ftr-409	799	14	fees	fee	NOUN
ftr-409	799	15	based	base	VERB
ftr-409	799	16	upon	upon	SCONJ
ftr-409	799	17	that	that	DET
ftr-409	799	18	task	task	NOUN
ftr-409	799	19	-	-	PUNCT
ftr-409	799	20	based	base	VERB
ftr-409	799	21	analysis.143	analysis.143	NOUN
ftr-409	799	22	the	the	DET
ftr-409	799	23	court	court	NOUN
ftr-409	799	24	of	of	ADP
ftr-409	799	25	federal	federal	ADJ
ftr-409	799	26	claims	claim	NOUN
ftr-409	799	27	’	'	PUNCT
ftr-409	799	28	approach	approach	NOUN
ftr-409	799	29	avoids	avoid	VERB
ftr-409	799	30	the	the	DET
ftr-409	799	31	form	form	NOUN
ftr-409	799	32	over	over	ADP
ftr-409	799	33	substance	substance	NOUN
ftr-409	799	34	problem	problem	NOUN
ftr-409	799	35	that	that	SCONJ
ftr-409	799	36	the	the	DET
ftr-409	799	37	tax	tax	NOUN
ftr-409	799	38	court	court	NOUN
ftr-409	799	39	’s	’s	PART
ftr-409	799	40	approach	approach	NOUN
ftr-409	799	41	creates	create	VERB
ftr-409	799	42	,	,	PUNCT
ftr-409	799	43	recognizing	recognize	VERB
ftr-409	799	44	that	that	SCONJ
ftr-409	799	45	the	the	DET
ftr-409	799	46	difference	difference	NOUN
ftr-409	799	47	between	between	ADP
ftr-409	799	48	trust	trust	NOUN
ftr-409	799	49	costs	cost	NOUN
ftr-409	799	50	and	and	CCONJ
ftr-409	799	51	outright	outright	ADJ
ftr-409	799	52	ownership	ownership	NOUN
ftr-409	799	53	costs	cost	NOUN
ftr-409	799	54	are	be	AUX
ftr-409	799	55	a	a	DET
ftr-409	799	56	matter	matter	NOUN
ftr-409	799	57	of	of	ADP
ftr-409	799	58	degree	degree	NOUN
ftr-409	799	59	rather	rather	ADV
ftr-409	799	60	than	than	ADP
ftr-409	799	61	a	a	DET
ftr-409	799	62	difference	difference	NOUN
ftr-409	799	63	in	in	ADP
ftr-409	799	64	kind	kind	NOUN
ftr-409	799	65	.	.	PUNCT
ftr-409	800	1	another	another	DET
ftr-409	800	2	virtue	virtue	NOUN
ftr-409	800	3	of	of	ADP
ftr-409	800	4	the	the	DET
ftr-409	800	5	court	court	NOUN
ftr-409	800	6	of	of	ADP
ftr-409	800	7	federal	federal	ADJ
ftr-409	800	8	claims	claim	NOUN
ftr-409	800	9	’	'	PUNCT
ftr-409	800	10	approach	approach	NOUN
ftr-409	800	11	is	be	AUX
ftr-409	800	12	that	that	SCONJ
ftr-409	800	13	its	its	PRON
ftr-409	800	14	rationale	rationale	NOUN
ftr-409	800	15	is	be	AUX
ftr-409	800	16	more	more	ADV
ftr-409	800	17	consistent	consistent	ADJ
ftr-409	800	18	with	with	ADP
ftr-409	800	19	an	an	DET
ftr-409	800	20	interpretation	interpretation	NOUN
ftr-409	800	21	of	of	ADP
ftr-409	800	22	section	section	NOUN
ftr-409	800	23	67(e	67(e	PROPN
ftr-409	800	24	)	)	PUNCT
ftr-409	800	25	based	base	VERB
ftr-409	800	26	on	on	ADP
ftr-409	800	27	expenditures	expenditure	NOUN
ftr-409	800	28	that	that	SCONJ
ftr-409	800	29	a	a	DET
ftr-409	800	30	reasonable	reasonable	ADJ
ftr-409	800	31	taxpayer	taxpayer	NOUN
ftr-409	800	32	would	would	AUX
ftr-409	800	33	incur	incur	VERB
ftr-409	800	34	rather	rather	ADV
ftr-409	800	35	than	than	ADP
ftr-409	800	36	those	those	PRON
ftr-409	800	37	that	that	PRON
ftr-409	800	38	a	a	DET
ftr-409	800	39	profit	profit	NOUN
ftr-409	800	40	-	-	PUNCT
ftr-409	800	41	maximizing	maximize	VERB
ftr-409	800	42	taxpayer	taxpayer	NOUN
ftr-409	800	43	would	would	AUX
ftr-409	800	44	incur	incur	VERB
ftr-409	800	45	.	.	PUNCT
ftr-409	801	1	specifically	specifically	ADV
ftr-409	801	2	,	,	PUNCT
ftr-409	801	3	the	the	DET
ftr-409	801	4	court	court	NOUN
ftr-409	801	5	observed	observe	VERB
ftr-409	801	6	that	that	SCONJ
ftr-409	801	7	the	the	DET
ftr-409	801	8	prudent	prudent	ADJ
ftr-409	801	9	person	person	NOUN
ftr-409	801	10	standard	standard	NOUN
ftr-409	801	11	imposed	impose	VERB
ftr-409	801	12	by	by	ADP
ftr-409	801	13	law	law	NOUN
ftr-409	801	14	on	on	ADP
ftr-409	801	15	fiduciaries	fiduciary	NOUN
ftr-409	801	16	paralleled	parallel	VERB
ftr-409	801	17	the	the	DET
ftr-409	801	18	investment	investment	NOUN
ftr-409	801	19	behavior	behavior	NOUN
ftr-409	801	20	of	of	ADP
ftr-409	801	21	a	a	DET
ftr-409	801	22	prudent	prudent	ADJ
ftr-409	801	23	individual	individual	NOUN
ftr-409	801	24	.	.	PUNCT
ftr-409	802	1	this	this	PRON
ftr-409	802	2	suggests	suggest	VERB
ftr-409	802	3	that144	that144	PROPN
ftr-409	802	4	the	the	DET
ftr-409	802	5	hypothetical	hypothetical	ADJ
ftr-409	802	6	individual	individual	NOUN
ftr-409	802	7	who	who	PRON
ftr-409	802	8	defines	define	VERB
ftr-409	802	9	the	the	DET
ftr-409	802	10	scope	scope	NOUN
ftr-409	802	11	of	of	ADP
ftr-409	802	12	section	section	NOUN
ftr-409	802	13	67(e	67(e	NUM
ftr-409	802	14	)	)	PUNCT
ftr-409	802	15	would	would	AUX
ftr-409	802	16	incur	incur	VERB
ftr-409	802	17	all	all	PRON
ftr-409	802	18	of	of	ADP
ftr-409	802	19	the	the	DET
ftr-409	802	20	expenditures	expenditure	NOUN
ftr-409	802	21	that	that	SCONJ
ftr-409	802	22	the	the	DET
ftr-409	802	23	trustees	trustee	NOUN
ftr-409	802	24	of	of	ADP
ftr-409	802	25	the	the	DET
ftr-409	802	26	mellon	mellon	NOUN
ftr-409	802	27	trusts	trust	NOUN
ftr-409	802	28	incurred	incur	VERB
ftr-409	802	29	because	because	SCONJ
ftr-409	802	30	compliance	compliance	NOUN
ftr-409	802	31	with	with	ADP
ftr-409	802	32	state	state	NOUN
ftr-409	802	33	trust	trust	NOUN
ftr-409	802	34	law	law	NOUN
ftr-409	802	35	requires	require	VERB
ftr-409	802	36	adherence	adherence	NOUN
ftr-409	802	37	to	to	ADP
ftr-409	802	38	a	a	DET
ftr-409	802	39	standard	standard	NOUN
ftr-409	802	40	of	of	ADP
ftr-409	802	41	prudence	prudence	NOUN
ftr-409	802	42	which	which	PRON
ftr-409	802	43	a	a	DET
ftr-409	802	44	reasonable	reasonable	ADJ
ftr-409	802	45	person	person	NOUN
ftr-409	802	46	would	would	AUX
ftr-409	802	47	follow	follow	VERB
ftr-409	802	48	.	.	PUNCT
ftr-409	803	1	the	the	DET
ftr-409	803	2	problem	problem	NOUN
ftr-409	803	3	with	with	ADP
ftr-409	803	4	this	this	DET
ftr-409	803	5	approach	approach	NOUN
ftr-409	803	6	is	be	AUX
ftr-409	803	7	that	that	SCONJ
ftr-409	803	8	it	it	PRON
ftr-409	803	9	is	be	AUX
ftr-409	803	10	inordinately	inordinately	ADV
ftr-409	803	11	,	,	PUNCT
ftr-409	803	12	indeed	indeed	ADV
ftr-409	803	13	impossibly	impossibly	ADV
ftr-409	803	14	,	,	PUNCT
ftr-409	803	15	complex	complex	ADJ
ftr-409	803	16	,	,	PUNCT
ftr-409	803	17	without	without	ADP
ftr-409	803	18	the	the	DET
ftr-409	803	19	addition	addition	NOUN
ftr-409	803	20	of	of	ADP
ftr-409	803	21	simplifying	simplify	VERB
ftr-409	803	22	assumptions	assumption	NOUN
ftr-409	803	23	that	that	PRON
ftr-409	803	24	have	have	VERB
ftr-409	803	25	no	no	DET
ftr-409	803	26	basis	basis	NOUN
ftr-409	803	27	in	in	ADP
ftr-409	803	28	the	the	DET
ftr-409	803	29	code	code	NOUN
ftr-409	803	30	.	.	PUNCT
ftr-409	804	1	a	a	DET
ftr-409	804	2	simple	simple	ADJ
ftr-409	804	3	example	example	NOUN
ftr-409	804	4	is	be	AUX
ftr-409	804	5	the	the	DET
ftr-409	804	6	cost	cost	NOUN
ftr-409	804	7	of	of	ADP
ftr-409	804	8	preparing	prepare	VERB
ftr-409	804	9	income	income	NOUN
ftr-409	804	10	tax	tax	NOUN
ftr-409	804	11	returns	return	NOUN
ftr-409	804	12	.	.	PUNCT
ftr-409	805	1	a	a	DET
ftr-409	805	2	trust	trust	NOUN
ftr-409	805	3	may	may	AUX
ftr-409	805	4	incur	incur	VERB
ftr-409	805	5	deductible	deductible	ADJ
ftr-409	805	6	expenses	expense	NOUN
ftr-409	805	7	for	for	ADP
ftr-409	805	8	the	the	DET
ftr-409	805	9	preparation	preparation	NOUN
ftr-409	805	10	of	of	ADP
ftr-409	805	11	its	its	PRON
ftr-409	805	12	income	income	NOUN
ftr-409	805	13	tax	tax	NOUN
ftr-409	805	14	return	return	NOUN
ftr-409	805	15	(	(	PUNCT
ftr-409	805	16	form	form	NOUN
ftr-409	805	17	1041	1041	NUM
ftr-409	805	18	)	)	PUNCT
ftr-409	805	19	,	,	PUNCT
ftr-409	805	20	but	but	CCONJ
ftr-409	805	21	an	an	DET
ftr-409	805	22	individual	individual	NOUN
ftr-409	805	23	with	with	ADP
ftr-409	805	24	similar	similar	ADJ
ftr-409	805	25	assets	asset	NOUN
ftr-409	805	26	would	would	AUX
ftr-409	805	27	incur	incur	VERB
ftr-409	805	28	similar	similar	ADJ
ftr-409	805	29	expenses	expense	NOUN
ftr-409	805	30	for	for	ADP
ftr-409	805	31	the	the	DET
ftr-409	805	32	preparation	preparation	NOUN
ftr-409	805	33	of	of	ADP
ftr-409	805	34	an	an	DET
ftr-409	805	35	individual	individual	ADJ
ftr-409	805	36	income	income	NOUN
ftr-409	805	37	tax	tax	NOUN
ftr-409	805	38	return	return	NOUN
ftr-409	805	39	(	(	PUNCT
ftr-409	805	40	form	form	NOUN
ftr-409	805	41	1040).145	1040).145	NOUN
ftr-409	805	42	the	the	DET
ftr-409	805	43	collective	collective	ADJ
ftr-409	805	44	costs	cost	NOUN
ftr-409	805	45	for	for	ADP
ftr-409	805	46	income	income	NOUN
ftr-409	805	47	tax	tax	NOUN
ftr-409	805	48	return	return	NOUN
ftr-409	805	49	preparation	preparation	NOUN
ftr-409	805	50	typically	typically	ADV
ftr-409	805	51	will	will	AUX
ftr-409	805	52	be	be	AUX
ftr-409	805	53	greater	great	ADJ
ftr-409	805	54	when	when	SCONJ
ftr-409	805	55	assets	asset	NOUN
ftr-409	805	56	are	be	AUX
ftr-409	805	57	held	hold	VERB
ftr-409	805	58	in	in	ADP
ftr-409	805	59	trust	trust	NOUN
ftr-409	805	60	,	,	PUNCT
ftr-409	805	61	because	because	SCONJ
ftr-409	805	62	both	both	CCONJ
ftr-409	805	63	the	the	DET
ftr-409	805	64	trust	trust	NOUN
ftr-409	805	65	and	and	CCONJ
ftr-409	805	66	the	the	DET
ftr-409	805	67	beneficiaries	beneficiary	NOUN
ftr-409	805	68	have	have	VERB
ftr-409	805	69	to	to	PART
ftr-409	805	70	prepare	prepare	VERB
ftr-409	805	71	returns	return	NOUN
ftr-409	805	72	whereas	whereas	SCONJ
ftr-409	805	73	the	the	DET
ftr-409	805	74	individual	individual	ADJ
ftr-409	805	75	owner	owner	NOUN
ftr-409	805	76	has	have	VERB
ftr-409	805	77	only	only	ADV
ftr-409	805	78	a	a	DET
ftr-409	805	79	single	single	ADJ
ftr-409	805	80	return	return	NOUN
ftr-409	805	81	to	to	PART
ftr-409	805	82	prepare	prepare	VERB
ftr-409	805	83	.	.	PUNCT
ftr-409	806	1	on	on	ADP
ftr-409	806	2	the	the	DET
ftr-409	806	3	other	other	ADJ
ftr-409	806	4	hand	hand	NOUN
ftr-409	806	5	,	,	PUNCT
ftr-409	806	6	the	the	DET
ftr-409	806	7	amount	amount	NOUN
ftr-409	806	8	of	of	ADP
ftr-409	806	9	work	work	NOUN
ftr-409	806	10	required	require	VERB
ftr-409	806	11	to	to	PART
ftr-409	806	12	prepare	prepare	VERB
ftr-409	806	13	an	an	DET
ftr-409	806	14	income	income	NOUN
ftr-409	806	15	tax	tax	NOUN
ftr-409	806	16	return	return	NOUN
ftr-409	806	17	(	(	PUNCT
ftr-409	806	18	and	and	CCONJ
ftr-409	806	19	thus	thus	ADV
ftr-409	806	20	the	the	DET
ftr-409	806	21	cost	cost	NOUN
ftr-409	806	22	)	)	PUNCT
ftr-409	806	23	depends	depend	VERB
ftr-409	806	24	much	much	ADV
ftr-409	806	25	more	more	ADJ
ftr-409	806	26	on	on	ADP
ftr-409	806	27	the	the	DET
ftr-409	806	28	income	income	NOUN
ftr-409	806	29	produced	produce	VERB
ftr-409	806	30	and	and	CCONJ
ftr-409	806	31	the	the	DET
ftr-409	806	32	assets	asset	NOUN
ftr-409	806	33	that	that	PRON
ftr-409	806	34	produce	produce	VERB
ftr-409	806	35	it	it	PRON
ftr-409	806	36	than	than	ADP
ftr-409	806	37	on	on	ADP
ftr-409	806	38	the	the	DET
ftr-409	806	39	owner	owner	NOUN
ftr-409	806	40	of	of	ADP
ftr-409	806	41	those	those	DET
ftr-409	806	42	assets	asset	NOUN
ftr-409	806	43	.	.	PUNCT
ftr-409	807	1	no	no	DET
ftr-409	807	2	existing	exist	VERB
ftr-409	807	3	conceptual	conceptual	ADJ
ftr-409	807	4	framework	framework	NOUN
ftr-409	807	5	or	or	CCONJ
ftr-409	807	6	empirical	empirical	ADJ
ftr-409	807	7	data	datum	NOUN
ftr-409	807	8	suggest	suggest	VERB
ftr-409	807	9	how	how	SCONJ
ftr-409	807	10	to	to	PART
ftr-409	807	11	balance	balance	VERB
ftr-409	807	12	these	these	DET
ftr-409	807	13	factors	factor	NOUN
ftr-409	807	14	.	.	PUNCT
ftr-409	808	1	continuing	continue	VERB
ftr-409	808	2	with	with	ADP
ftr-409	808	3	the	the	DET
ftr-409	808	4	example	example	NOUN
ftr-409	808	5	of	of	ADP
ftr-409	808	6	tax	tax	NOUN
ftr-409	808	7	return	return	NOUN
ftr-409	808	8	preparation	preparation	NOUN
ftr-409	808	9	,	,	PUNCT
ftr-409	808	10	there	there	PRON
ftr-409	808	11	is	be	VERB
ftr-409	808	12	no	no	DET
ftr-409	808	13	existing	exist	VERB
ftr-409	808	14	data	datum	NOUN
ftr-409	808	15	that	that	PRON
ftr-409	808	16	quantifies	quantify	VERB
ftr-409	808	17	the	the	DET
ftr-409	808	18	difference	difference	NOUN
ftr-409	808	19	between	between	ADP
ftr-409	808	20	the	the	DET
ftr-409	808	21	cost	cost	NOUN
ftr-409	808	22	of	of	ADP
ftr-409	808	23	a	a	DET
ftr-409	808	24	fiduciary	fiduciary	ADJ
ftr-409	808	25	income	income	NOUN
ftr-409	808	26	tax	tax	NOUN
ftr-409	808	27	return	return	NOUN
ftr-409	808	28	and	and	CCONJ
ftr-409	808	29	the	the	DET
ftr-409	808	30	additional	additional	ADJ
ftr-409	808	31	cost	cost	NOUN
ftr-409	808	32	that	that	PRON
ftr-409	808	33	would	would	AUX
ftr-409	808	34	have	have	AUX
ftr-409	808	35	been	be	AUX
ftr-409	808	36	incurred	incur	VERB
ftr-409	808	37	by	by	ADP
ftr-409	808	38	the	the	DET
ftr-409	808	39	beneficiaries	beneficiary	NOUN
ftr-409	808	40	if	if	SCONJ
ftr-409	808	41	they	they	PRON
ftr-409	808	42	had	have	AUX
ftr-409	808	43	held	hold	VERB
ftr-409	808	44	the	the	DET
ftr-409	808	45	trust	trust	NOUN
ftr-409	808	46	assets	asset	NOUN
ftr-409	808	47	in	in	ADP
ftr-409	808	48	their	their	PRON
ftr-409	808	49	own	own	ADJ
ftr-409	808	50	names	name	NOUN
ftr-409	808	51	.	.	PUNCT
ftr-409	809	1	143	143	NUM
ftr-409	809	2	.	.	PUNCT
ftr-409	810	1	i	i	PRON
ftr-409	810	2	d.	d.	PROPN
ftr-409	810	3	at	at	ADP
ftr-409	810	4	190	190	NUM
ftr-409	810	5	.	.	PUNCT
ftr-409	811	1	144	144	NUM
ftr-409	811	2	.	.	PUNCT
ftr-409	812	1	i	i	PRON
ftr-409	812	2	d.	d.	PROPN
ftr-409	812	3	at	at	ADP
ftr-409	812	4	191	191	NUM
ftr-409	812	5	.	.	PUNCT
ftr-409	813	1	145	145	NUM
ftr-409	813	2	.	.	PUNCT
ftr-409	813	3	regs	regs	PROPN
ftr-409	813	4	.	.	PUNCT
ftr-409	814	1	§	§	PROPN
ftr-409	814	2	1.212	1.212	NUM
ftr-409	814	3	-	-	SYM
ftr-409	814	4	1(a)(l	1(a)(l	NUM
ftr-409	814	5	)	)	PUNCT
ftr-409	814	6	(	(	PUNCT
ftr-409	814	7	cost	cost	NOUN
ftr-409	814	8	of	of	ADP
ftr-409	814	9	preparing	prepare	VERB
ftr-409	814	10	income	income	NOUN
ftr-409	814	11	tax	tax	NOUN
ftr-409	814	12	returns	return	NOUN
ftr-409	814	13	is	be	AUX
ftr-409	814	14	deductible	deductible	ADJ
ftr-409	814	15	under	under	ADP
ftr-409	814	16	§	§	PROPN
ftr-409	814	17	212	212	NUM
ftr-409	814	18	)	)	PUNCT
ftr-409	814	19	.	.	PUNCT
ftr-409	815	1	etheridge	etheridge	PROPN
ftr-409	815	2	,	,	PUNCT
ftr-409	815	3	supra	supra	PROPN
ftr-409	815	4	note	note	PROPN
ftr-409	815	5	128	128	NUM
ftr-409	815	6	,	,	PUNCT
ftr-409	815	7	at	at	ADP
ftr-409	815	8	28	28	NUM
ftr-409	815	9	(	(	PUNCT
ftr-409	815	10	discussing	discuss	VERB
ftr-409	815	11	similarity	similarity	NOUN
ftr-409	815	12	of	of	ADP
ftr-409	815	13	and	and	CCONJ
ftr-409	815	14	differences	difference	NOUN
ftr-409	815	15	between	between	ADP
ftr-409	815	16	preparation	preparation	NOUN
ftr-409	815	17	of	of	ADP
ftr-409	815	18	fiduciary	fiduciary	ADJ
ftr-409	815	19	returns	return	NOUN
ftr-409	815	20	and	and	CCONJ
ftr-409	815	21	individual	individual	ADJ
ftr-409	815	22	returns	return	NOUN
ftr-409	815	23	)	)	PUNCT
ftr-409	815	24	.	.	PUNCT
ftr-409	816	1	see	see	VERB
ftr-409	816	2	also	also	ADV
ftr-409	816	3	,	,	PUNCT
ftr-409	816	4	stevenson	stevenson	PROPN
ftr-409	816	5	,	,	PUNCT
ftr-409	816	6	supra	supra	PROPN
ftr-409	816	7	note	note	PROPN
ftr-409	816	8	103	103	NUM
ftr-409	816	9	,	,	PUNCT
ftr-409	816	10	at	at	ADP
ftr-409	816	11	662	662	NUM
ftr-409	816	12	(	(	PUNCT
ftr-409	816	13	discussing	discuss	VERB
ftr-409	816	14	the	the	DET
ftr-409	816	15	similarity	similarity	NOUN
ftr-409	816	16	between	between	ADP
ftr-409	816	17	trust	trust	NOUN
ftr-409	816	18	accounting	accounting	NOUN
ftr-409	816	19	fees	fee	NOUN
ftr-409	816	20	and	and	CCONJ
ftr-409	816	21	costs	cost	NOUN
ftr-409	816	22	of	of	ADP
ftr-409	816	23	record	record	NOUN
ftr-409	816	24	-	-	PUNCT
ftr-409	816	25	keeping	keeping	NOUN
ftr-409	816	26	incurred	incur	VERB
ftr-409	816	27	by	by	ADP
ftr-409	816	28	individuals	individual	NOUN
ftr-409	816	29	)	)	PUNCT
ftr-409	816	30	.	.	PUNCT
ftr-409	817	1	2006	2006	NUM
ftr-409	817	2	]	]	PUNCT
ftr-409	817	3	taxing	tax	VERB
ftr-409	817	4	middle	middle	ADJ
ftr-409	817	5	class	class	NOUN
ftr-409	817	6	trust(s	trust(s	PROPN
ftr-409	817	7	)	)	PUNCT
ftr-409	817	8	541	541	NUM
ftr-409	817	9	segregating	segregate	VERB
ftr-409	817	10	the	the	DET
ftr-409	817	11	portion	portion	NOUN
ftr-409	817	12	of	of	ADP
ftr-409	817	13	these	these	DET
ftr-409	817	14	expenses	expense	NOUN
ftr-409	817	15	attributable	attributable	ADJ
ftr-409	817	16	to	to	ADP
ftr-409	817	17	the	the	DET
ftr-409	817	18	trust	trust	NOUN
ftr-409	817	19	form	form	NOUN
ftr-409	817	20	of	of	ADP
ftr-409	817	21	ownership	ownership	NOUN
ftr-409	817	22	requires	require	VERB
ftr-409	817	23	some	some	DET
ftr-409	817	24	legitimate	legitimate	ADJ
ftr-409	817	25	basis	basis	NOUN
ftr-409	817	26	,	,	PUNCT
ftr-409	817	27	which	which	PRON
ftr-409	817	28	presently	presently	ADV
ftr-409	817	29	is	be	AUX
ftr-409	817	30	non	non	ADJ
ftr-409	817	31	-	-	ADJ
ftr-409	817	32	existent	existent	ADJ
ftr-409	817	33	.	.	PUNCT
ftr-409	818	1	in	in	ADP
ftr-409	818	2	the	the	DET
ftr-409	818	3	absence	absence	NOUN
ftr-409	818	4	of	of	ADP
ftr-409	818	5	regulations	regulation	NOUN
ftr-409	818	6	,	,	PUNCT
ftr-409	818	7	the	the	DET
ftr-409	818	8	court	court	NOUN
ftr-409	818	9	of	of	ADP
ftr-409	818	10	federal	federal	ADJ
ftr-409	818	11	claims	claim	NOUN
ftr-409	818	12	’	'	PUNCT
ftr-409	818	13	interpretation	interpretation	NOUN
ftr-409	818	14	requires	require	VERB
ftr-409	818	15	such	such	ADJ
ftr-409	818	16	unguided	unguided	ADJ
ftr-409	818	17	balancing	balancing	NOUN
ftr-409	818	18	in	in	ADP
ftr-409	818	19	every	every	DET
ftr-409	818	20	case	case	NOUN
ftr-409	818	21	.	.	PUNCT
ftr-409	819	1	this	this	PRON
ftr-409	819	2	would146	would146	PROPN
ftr-409	819	3	involve	involve	VERB
ftr-409	819	4	expenditure	expenditure	NOUN
ftr-409	819	5	of	of	ADP
ftr-409	819	6	time	time	NOUN
ftr-409	819	7	and	and	CCONJ
ftr-409	819	8	money	money	NOUN
ftr-409	819	9	by	by	ADP
ftr-409	819	10	the	the	DET
ftr-409	819	11	trust	trust	NOUN
ftr-409	819	12	to	to	PART
ftr-409	819	13	establish	establish	VERB
ftr-409	819	14	,	,	PUNCT
ftr-409	819	15	and	and	CCONJ
ftr-409	819	16	by	by	ADP
ftr-409	819	17	the	the	DET
ftr-409	819	18	irs	irs	PROPN
ftr-409	819	19	to	to	PART
ftr-409	819	20	verify	verify	VERB
ftr-409	819	21	.	.	PUNCT
ftr-409	820	1	disputes	dispute	NOUN
ftr-409	820	2	about	about	ADP
ftr-409	820	3	the	the	DET
ftr-409	820	4	hypothetical	hypothetical	ADJ
ftr-409	820	5	data	datum	NOUN
ftr-409	820	6	are	be	AUX
ftr-409	820	7	easy	easy	ADJ
ftr-409	820	8	to	to	PART
ftr-409	820	9	imagine	imagine	VERB
ftr-409	820	10	,	,	PUNCT
ftr-409	820	11	particularly	particularly	ADV
ftr-409	820	12	because	because	SCONJ
ftr-409	820	13	they	they	PRON
ftr-409	820	14	would	would	AUX
ftr-409	820	15	involve	involve	VERB
ftr-409	820	16	a	a	DET
ftr-409	820	17	set	set	NOUN
ftr-409	820	18	of	of	ADP
ftr-409	820	19	questionable	questionable	ADJ
ftr-409	820	20	assumptions	assumption	NOUN
ftr-409	820	21	.	.	PUNCT
ftr-409	821	1	under	under	ADP
ftr-409	821	2	a	a	DET
ftr-409	821	3	subjective	subjective	ADJ
ftr-409	821	4	approach	approach	NOUN
ftr-409	821	5	,	,	PUNCT
ftr-409	821	6	simplifying	simplify	VERB
ftr-409	821	7	assumptions	assumption	NOUN
ftr-409	821	8	would	would	AUX
ftr-409	821	9	be	be	AUX
ftr-409	821	10	unwarranted	unwarranted	ADJ
ftr-409	821	11	.	.	PUNCT
ftr-409	822	1	instead	instead	ADV
ftr-409	822	2	,	,	PUNCT
ftr-409	822	3	each	each	DET
ftr-409	822	4	trust	trust	NOUN
ftr-409	822	5	would	would	AUX
ftr-409	822	6	have	have	VERB
ftr-409	822	7	to	to	PART
ftr-409	822	8	be	be	AUX
ftr-409	822	9	analyzed	analyze	VERB
ftr-409	822	10	individually	individually	ADV
ftr-409	822	11	.	.	PUNCT
ftr-409	823	1	one	one	NUM
ftr-409	823	2	trust	trust	NOUN
ftr-409	823	3	might	might	AUX
ftr-409	823	4	require	require	VERB
ftr-409	823	5	a	a	DET
ftr-409	823	6	significant	significant	ADJ
ftr-409	823	7	amount	amount	NOUN
ftr-409	823	8	of	of	ADP
ftr-409	823	9	investment	investment	NOUN
ftr-409	823	10	advice	advice	NOUN
ftr-409	823	11	that	that	PRON
ftr-409	823	12	would	would	AUX
ftr-409	823	13	have	have	AUX
ftr-409	823	14	been	be	AUX
ftr-409	823	15	incurred	incur	VERB
ftr-409	823	16	by	by	ADP
ftr-409	823	17	a	a	DET
ftr-409	823	18	reasonable	reasonable	ADJ
ftr-409	823	19	individual	individual	NOUN
ftr-409	823	20	who	who	PRON
ftr-409	823	21	held	hold	VERB
ftr-409	823	22	that	that	DET
ftr-409	823	23	level	level	NOUN
ftr-409	823	24	of	of	ADP
ftr-409	823	25	wealth	wealth	NOUN
ftr-409	823	26	outright	outright	ADV
ftr-409	823	27	.	.	PUNCT
ftr-409	824	1	another	another	DET
ftr-409	824	2	trust	trust	NOUN
ftr-409	824	3	might	might	AUX
ftr-409	824	4	require	require	VERB
ftr-409	824	5	a	a	DET
ftr-409	824	6	significant	significant	ADJ
ftr-409	824	7	amount	amount	NOUN
ftr-409	824	8	of	of	ADP
ftr-409	824	9	discretionary	discretionary	ADJ
ftr-409	824	10	judgment	judgment	NOUN
ftr-409	824	11	,	,	PUNCT
ftr-409	824	12	which	which	PRON
ftr-409	824	13	would	would	AUX
ftr-409	824	14	not	not	PART
ftr-409	824	15	be	be	AUX
ftr-409	824	16	incurred	incur	VERB
ftr-409	824	17	by	by	ADP
ftr-409	824	18	a	a	DET
ftr-409	824	19	reasonable	reasonable	ADJ
ftr-409	824	20	individual	individual	NOUN
ftr-409	824	21	who	who	PRON
ftr-409	824	22	held	hold	VERB
ftr-409	824	23	that	that	DET
ftr-409	824	24	level	level	NOUN
ftr-409	824	25	of	of	ADP
ftr-409	824	26	wealth	wealth	NOUN
ftr-409	824	27	outright	outright	ADV
ftr-409	824	28	.	.	PUNCT
ftr-409	825	1	addressing	address	VERB
ftr-409	825	2	these	these	DET
ftr-409	825	3	factual	factual	ADJ
ftr-409	825	4	variances	variance	NOUN
ftr-409	825	5	on	on	ADP
ftr-409	825	6	a	a	DET
ftr-409	825	7	case	case	NOUN
ftr-409	825	8	by	by	ADP
ftr-409	825	9	case	case	NOUN
ftr-409	825	10	basis	basis	NOUN
ftr-409	825	11	would	would	AUX
ftr-409	825	12	be	be	AUX
ftr-409	825	13	wholly	wholly	ADV
ftr-409	825	14	disproportionate	disproportionate	ADJ
ftr-409	825	15	to	to	ADP
ftr-409	825	16	the	the	DET
ftr-409	825	17	amounts	amount	NOUN
ftr-409	825	18	at	at	ADP
ftr-409	825	19	issue	issue	NOUN
ftr-409	825	20	under	under	ADP
ftr-409	825	21	section	section	NOUN
ftr-409	825	22	67(e).147	67(e).147	NUM
ftr-409	825	23	to	to	PART
ftr-409	825	24	avoid	avoid	VERB
ftr-409	825	25	the	the	DET
ftr-409	825	26	burden	burden	NOUN
ftr-409	825	27	of	of	ADP
ftr-409	825	28	this	this	DET
ftr-409	825	29	factual	factual	ADJ
ftr-409	825	30	inquiry	inquiry	NOUN
ftr-409	825	31	,	,	PUNCT
ftr-409	825	32	the	the	DET
ftr-409	825	33	parties	party	NOUN
ftr-409	825	34	in	in	ADP
ftr-409	825	35	mellon	mellon	PROPN
ftr-409	825	36	bank	bank	PROPN
ftr-409	825	37	entered	enter	VERB
ftr-409	825	38	into	into	ADP
ftr-409	825	39	a	a	DET
ftr-409	825	40	stipulation	stipulation	NOUN
ftr-409	825	41	for	for	ADP
ftr-409	825	42	purposes	purpose	NOUN
ftr-409	825	43	of	of	ADP
ftr-409	825	44	advancing	advance	VERB
ftr-409	825	45	the	the	DET
ftr-409	825	46	case	case	NOUN
ftr-409	825	47	to	to	ADP
ftr-409	825	48	the	the	DET
ftr-409	825	49	federal	federal	ADJ
ftr-409	825	50	circuit	circuit	NOUN
ftr-409	825	51	court	court	PROPN
ftr-409	825	52	of	of	ADP
ftr-409	825	53	appeals	appeal	NOUN
ftr-409	825	54	.	.	PUNCT
ftr-409	826	1	that	that	DET
ftr-409	826	2	stipulation	stipulation	NOUN
ftr-409	826	3	,	,	PUNCT
ftr-409	826	4	which	which	PRON
ftr-409	826	5	provided	provide	VERB
ftr-409	826	6	that	that	SCONJ
ftr-409	826	7	the	the	DET
ftr-409	826	8	trust148	trust148	PROPN
ftr-409	826	9	would	would	AUX
ftr-409	826	10	not	not	PART
ftr-409	826	11	submit	submit	VERB
ftr-409	826	12	proof	proof	NOUN
ftr-409	826	13	of	of	ADP
ftr-409	826	14	the	the	DET
ftr-409	826	15	expenditures	expenditure	NOUN
ftr-409	826	16	that	that	PRON
ftr-409	826	17	an	an	DET
ftr-409	826	18	individual	individual	NOUN
ftr-409	826	19	would	would	AUX
ftr-409	826	20	have	have	AUX
ftr-409	826	21	incurred	incur	VERB
ftr-409	826	22	,	,	PUNCT
ftr-409	826	23	established	establish	VERB
ftr-409	826	24	the	the	DET
ftr-409	826	25	facts	fact	NOUN
ftr-409	826	26	necessary	necessary	ADJ
ftr-409	826	27	to	to	PART
ftr-409	826	28	grant	grant	VERB
ftr-409	826	29	the	the	DET
ftr-409	826	30	irs	irs	PROPN
ftr-409	826	31	’	'	PUNCT
ftr-409	826	32	summary	summary	NOUN
ftr-409	826	33	judgment	judgment	NOUN
ftr-409	826	34	motion	motion	NOUN
ftr-409	826	35	.	.	PUNCT
ftr-409	827	1	the	the	DET
ftr-409	827	2	circuit	circuit	NOUN
ftr-409	827	3	court	court	NOUN
ftr-409	827	4	affirmed	affirm	VERB
ftr-409	827	5	the	the	DET
ftr-409	827	6	court	court	NOUN
ftr-409	827	7	of	of	ADP
ftr-409	827	8	federal	federal	ADJ
ftr-409	827	9	claims	claim	NOUN
ftr-409	827	10	,	,	PUNCT
ftr-409	827	11	but	but	CCONJ
ftr-409	827	12	it	it	PRON
ftr-409	827	13	did	do	AUX
ftr-409	827	14	not149	not149	PROPN
ftr-409	827	15	address	address	VERB
ftr-409	827	16	the	the	DET
ftr-409	827	17	differences	difference	NOUN
ftr-409	827	18	between	between	ADP
ftr-409	827	19	the	the	DET
ftr-409	827	20	tax	tax	NOUN
ftr-409	827	21	court	court	NOUN
ftr-409	827	22	and	and	CCONJ
ftr-409	827	23	the	the	DET
ftr-409	827	24	court	court	NOUN
ftr-409	827	25	of	of	ADP
ftr-409	827	26	federal	federal	ADJ
ftr-409	827	27	claims	claim	NOUN
ftr-409	827	28	.	.	PUNCT
ftr-409	828	1	instead	instead	ADV
ftr-409	828	2	,	,	PUNCT
ftr-409	828	3	it	it	PRON
ftr-409	828	4	characterized	characterize	VERB
ftr-409	828	5	its	its	PRON
ftr-409	828	6	interpretation	interpretation	NOUN
ftr-409	828	7	as	as	ADP
ftr-409	828	8	“	"	PUNCT
ftr-409	828	9	plain	plain	ADJ
ftr-409	828	10	meaning	meaning	NOUN
ftr-409	828	11	”	"	PUNCT
ftr-409	828	12	of	of	ADP
ftr-409	828	13	the150	the150	PROPN
ftr-409	828	14	statute	statute	NOUN
ftr-409	828	15	as	as	SCONJ
ftr-409	828	16	if	if	SCONJ
ftr-409	828	17	it	it	PRON
ftr-409	828	18	were	be	AUX
ftr-409	828	19	consistent	consistent	ADJ
ftr-409	828	20	with	with	ADP
ftr-409	828	21	these	these	DET
ftr-409	828	22	divergent	divergent	ADJ
ftr-409	828	23	interpretations.151	interpretations.151	VERB
ftr-409	828	24	146	146	NUM
ftr-409	828	25	.	.	PUNCT
ftr-409	829	1	without	without	ADP
ftr-409	829	2	an	an	DET
ftr-409	829	3	existing	exist	VERB
ftr-409	829	4	conceptual	conceptual	ADJ
ftr-409	829	5	or	or	CCONJ
ftr-409	829	6	empirical	empirical	ADJ
ftr-409	829	7	framework	framework	NOUN
ftr-409	829	8	,	,	PUNCT
ftr-409	829	9	any	any	PRON
ftr-409	829	10	of	of	ADP
ftr-409	829	11	the	the	DET
ftr-409	829	12	simplifications	simplification	NOUN
ftr-409	829	13	that	that	SCONJ
ftr-409	829	14	a	a	DET
ftr-409	829	15	regulation	regulation	NOUN
ftr-409	829	16	might	might	AUX
ftr-409	829	17	adopt	adopt	VERB
ftr-409	829	18	would	would	AUX
ftr-409	829	19	be	be	AUX
ftr-409	829	20	baseless	baseless	ADJ
ftr-409	829	21	.	.	PUNCT
ftr-409	830	1	the	the	DET
ftr-409	830	2	number	number	NOUN
ftr-409	830	3	and	and	CCONJ
ftr-409	830	4	magnitude	magnitude	NOUN
ftr-409	830	5	of	of	ADP
ftr-409	830	6	other	other	ADJ
ftr-409	830	7	pressing	press	VERB
ftr-409	830	8	issues	issue	NOUN
ftr-409	830	9	affecting	affect	VERB
ftr-409	830	10	the	the	DET
ftr-409	830	11	integrity	integrity	NOUN
ftr-409	830	12	of	of	ADP
ftr-409	830	13	the	the	DET
ftr-409	830	14	income	income	NOUN
ftr-409	830	15	tax	tax	NOUN
ftr-409	830	16	system	system	NOUN
ftr-409	830	17	suggests	suggest	VERB
ftr-409	830	18	that	that	SCONJ
ftr-409	830	19	the	the	DET
ftr-409	830	20	use	use	NOUN
ftr-409	830	21	of	of	ADP
ftr-409	830	22	treasury	treasury	NOUN
ftr-409	830	23	’s	’s	PART
ftr-409	830	24	resources	resource	NOUN
ftr-409	830	25	to	to	PART
ftr-409	830	26	develop	develop	VERB
ftr-409	830	27	a	a	DET
ftr-409	830	28	conceptual	conceptual	ADJ
ftr-409	830	29	framework	framework	NOUN
ftr-409	830	30	or	or	CCONJ
ftr-409	830	31	empirical	empirical	ADJ
ftr-409	830	32	database	database	NOUN
ftr-409	830	33	for	for	ADP
ftr-409	830	34	the	the	DET
ftr-409	830	35	interpretation	interpretation	NOUN
ftr-409	830	36	of	of	ADP
ftr-409	830	37	a	a	DET
ftr-409	830	38	provision	provision	NOUN
ftr-409	830	39	that	that	PRON
ftr-409	830	40	is	be	AUX
ftr-409	830	41	directly	directly	ADV
ftr-409	830	42	applicable	applicable	ADJ
ftr-409	830	43	only	only	ADV
ftr-409	830	44	to	to	ADP
ftr-409	830	45	trusts	trust	NOUN
ftr-409	830	46	and	and	CCONJ
ftr-409	830	47	estates	estate	NOUN
ftr-409	830	48	would	would	AUX
ftr-409	830	49	be	be	AUX
ftr-409	830	50	highly	highly	ADV
ftr-409	830	51	unlikely	unlikely	ADJ
ftr-409	830	52	,	,	PUNCT
ftr-409	830	53	if	if	SCONJ
ftr-409	830	54	not	not	PART
ftr-409	830	55	irresponsible	irresponsible	ADJ
ftr-409	830	56	.	.	PUNCT
ftr-409	831	1	147	147	NUM
ftr-409	831	2	.	.	PUNCT
ftr-409	832	1	in	in	ADP
ftr-409	832	2	o’neill	o’neill	PROPN
ftr-409	832	3	,	,	PUNCT
ftr-409	832	4	the	the	DET
ftr-409	832	5	amount	amount	NOUN
ftr-409	832	6	of	of	ADP
ftr-409	832	7	tax	tax	NOUN
ftr-409	832	8	in	in	ADP
ftr-409	832	9	dispute	dispute	NOUN
ftr-409	832	10	was	be	AUX
ftr-409	832	11	$	$	SYM
ftr-409	832	12	3534	3534	NUM
ftr-409	832	13	,	,	PUNCT
ftr-409	832	14	based	base	VERB
ftr-409	832	15	on	on	ADP
ftr-409	832	16	an	an	DET
ftr-409	832	17	expenditure	expenditure	NOUN
ftr-409	832	18	for	for	ADP
ftr-409	832	19	investment	investment	NOUN
ftr-409	832	20	advisory	advisory	ADJ
ftr-409	832	21	fees	fee	NOUN
ftr-409	832	22	of	of	ADP
ftr-409	832	23	$	$	SYM
ftr-409	832	24	15,374	15,374	NUM
ftr-409	832	25	for	for	ADP
ftr-409	832	26	a	a	DET
ftr-409	832	27	$	$	SYM
ftr-409	832	28	4.5	4.5	NUM
ftr-409	832	29	million	million	NUM
ftr-409	832	30	in	in	ADP
ftr-409	832	31	trust	trust	NOUN
ftr-409	832	32	.	.	PUNCT
ftr-409	833	1	98	98	NUM
ftr-409	833	2	tax	tax	NOUN
ftr-409	833	3	ct	ct	NOUN
ftr-409	833	4	.	.	PUNCT
ftr-409	834	1	at	at	ADP
ftr-409	834	2	229	229	NUM
ftr-409	834	3	.	.	PUNCT
ftr-409	834	4	148	148	NUM
ftr-409	834	5	.	.	PUNCT
ftr-409	834	6	mellon	mellon	PROPN
ftr-409	834	7	bank	bank	PROPN
ftr-409	834	8	,	,	PUNCT
ftr-409	834	9	n.a	n.a	PROPN
ftr-409	834	10	.	.	PROPN
ftr-409	834	11	v.	v.	PROPN
ftr-409	834	12	c.i.r	c.i.r	PROPN
ftr-409	834	13	.	.	PROPN
ftr-409	834	14	,	,	PUNCT
ftr-409	834	15	86	86	NUM
ftr-409	834	16	aftr	aftr	NOUN
ftr-409	834	17	6432	6432	NUM
ftr-409	834	18	(	(	PUNCT
ftr-409	834	19	fed	fed	PROPN
ftr-409	834	20	.	.	PUNCT
ftr-409	834	21	cl	cl	NOUN
ftr-409	834	22	.	.	PROPN
ftr-409	834	23	2000	2000	NUM
ftr-409	834	24	)	)	PUNCT
ftr-409	834	25	.	.	PUNCT
ftr-409	835	1	149	149	NUM
ftr-409	835	2	.	.	PUNCT
ftr-409	836	1	i	i	PRON
ftr-409	836	2	d.	d.	PROPN
ftr-409	836	3	150	150	NUM
ftr-409	836	4	.	.	PUNCT
ftr-409	837	1	although	although	SCONJ
ftr-409	837	2	the	the	DET
ftr-409	837	3	irs	irs	PROPN
ftr-409	837	4	,	,	PUNCT
ftr-409	837	5	the	the	DET
ftr-409	837	6	trustee	trustee	NOUN
ftr-409	837	7	,	,	PUNCT
ftr-409	837	8	and	and	CCONJ
ftr-409	837	9	amicus	amicus	NOUN
ftr-409	837	10	all	all	PRON
ftr-409	837	11	expressed	express	VERB
ftr-409	837	12	a	a	DET
ftr-409	837	13	desire	desire	NOUN
ftr-409	837	14	to	to	PART
ftr-409	837	15	avoid	avoid	VERB
ftr-409	837	16	these	these	DET
ftr-409	837	17	complexities	complexity	NOUN
ftr-409	837	18	,	,	PUNCT
ftr-409	837	19	the	the	DET
ftr-409	837	20	court	court	NOUN
ftr-409	837	21	of	of	ADP
ftr-409	837	22	federal	federal	ADJ
ftr-409	837	23	claims	claim	NOUN
ftr-409	837	24	stated	state	VERB
ftr-409	837	25	that	that	SCONJ
ftr-409	837	26	policy	policy	NOUN
ftr-409	837	27	of	of	ADP
ftr-409	837	28	achieving	achieve	VERB
ftr-409	837	29	simplicity	simplicity	NOUN
ftr-409	837	30	could	could	AUX
ftr-409	837	31	not	not	PART
ftr-409	837	32	color	color	VERB
ftr-409	837	33	the	the	DET
ftr-409	837	34	interpretation	interpretation	NOUN
ftr-409	837	35	of	of	ADP
ftr-409	837	36	the	the	DET
ftr-409	837	37	statute	statute	NOUN
ftr-409	837	38	.	.	PUNCT
ftr-409	838	1	the	the	DET
ftr-409	838	2	remedy	remedy	NOUN
ftr-409	838	3	for	for	ADP
ftr-409	838	4	complexity	complexity	NOUN
ftr-409	838	5	,	,	PUNCT
ftr-409	838	6	the	the	DET
ftr-409	838	7	court	court	NOUN
ftr-409	838	8	’s	’s	PART
ftr-409	838	9	view	view	NOUN
ftr-409	838	10	,	,	PUNCT
ftr-409	838	11	would	would	AUX
ftr-409	838	12	be	be	AUX
ftr-409	838	13	statutory	statutory	ADJ
ftr-409	838	14	amendment	amendment	NOUN
ftr-409	838	15	or	or	CCONJ
ftr-409	838	16	regulatory	regulatory	ADJ
ftr-409	838	17	interpretation	interpretation	NOUN
ftr-409	838	18	that	that	PRON
ftr-409	838	19	adopted	adopt	VERB
ftr-409	838	20	simplifying	simplifying	NOUN
ftr-409	838	21	assumptions	assumption	NOUN
ftr-409	838	22	.	.	PUNCT
ftr-409	839	1	47	47	NUM
ftr-409	839	2	fed	fed	PROPN
ftr-409	839	3	cl	cl	NOUN
ftr-409	839	4	.	.	PUNCT
ftr-409	840	1	at	at	ADP
ftr-409	840	2	190	190	NUM
ftr-409	840	3	.	.	PUNCT
ftr-409	840	4	151	151	NUM
ftr-409	840	5	.	.	X
ftr-409	840	6	265	265	NUM
ftr-409	840	7	f.3d	f.3d	NUM
ftr-409	840	8	at	at	ADP
ftr-409	840	9	1276	1276	NUM
ftr-409	840	10	.	.	PUNCT
ftr-409	841	1	542	542	NUM
ftr-409	841	2	florida	florida	PROPN
ftr-409	841	3	tax	tax	NOUN
ftr-409	841	4	review	review	NOUN
ftr-409	841	5	[	[	X
ftr-409	841	6	vol.7:8	vol.7:8	NOUN
ftr-409	841	7	the	the	DET
ftr-409	841	8	tax	tax	NOUN
ftr-409	841	9	court	court	NOUN
ftr-409	841	10	’s	’s	PART
ftr-409	841	11	categorical	categorical	ADJ
ftr-409	841	12	approach	approach	NOUN
ftr-409	841	13	to	to	ADP
ftr-409	841	14	analyzing	analyze	VERB
ftr-409	841	15	trust	trust	NOUN
ftr-409	841	16	expenditures	expenditure	NOUN
ftr-409	841	17	would	would	AUX
ftr-409	841	18	work	work	VERB
ftr-409	841	19	rough	rough	ADJ
ftr-409	841	20	justice	justice	NOUN
ftr-409	841	21	in	in	ADP
ftr-409	841	22	mellon	mellon	PROPN
ftr-409	841	23	bank	bank	PROPN
ftr-409	841	24	because	because	SCONJ
ftr-409	841	25	the	the	DET
ftr-409	841	26	only	only	ADJ
ftr-409	841	27	expenditures	expenditure	NOUN
ftr-409	841	28	at	at	ADP
ftr-409	841	29	issue	issue	NOUN
ftr-409	841	30	in	in	ADP
ftr-409	841	31	that	that	DET
ftr-409	841	32	case	case	NOUN
ftr-409	841	33	were	be	AUX
ftr-409	841	34	investment	investment	NOUN
ftr-409	841	35	advisory	advisory	ADJ
ftr-409	841	36	fees	fee	NOUN
ftr-409	841	37	,	,	PUNCT
ftr-409	841	38	tax	tax	NOUN
ftr-409	841	39	preparation	preparation	NOUN
ftr-409	841	40	fees	fee	NOUN
ftr-409	841	41	and	and	CCONJ
ftr-409	841	42	management	management	NOUN
ftr-409	841	43	expenses	expense	NOUN
ftr-409	841	44	.	.	PUNCT
ftr-409	842	1	each	each	PRON
ftr-409	842	2	of	of	ADP
ftr-409	842	3	these	these	DET
ftr-409	842	4	expenditures	expenditure	NOUN
ftr-409	842	5	involved	involve	VERB
ftr-409	842	6	a	a	DET
ftr-409	842	7	relatively	relatively	ADV
ftr-409	842	8	small	small	ADJ
ftr-409	842	9	incremental	incremental	ADJ
ftr-409	842	10	amount	amount	NOUN
ftr-409	842	11	attributable	attributable	ADJ
ftr-409	842	12	to	to	ADP
ftr-409	842	13	the	the	DET
ftr-409	842	14	trust	trust	NOUN
ftr-409	842	15	form	form	NOUN
ftr-409	842	16	of	of	ADP
ftr-409	842	17	ownership	ownership	NOUN
ftr-409	842	18	,	,	PUNCT
ftr-409	842	19	so	so	ADV
ftr-409	842	20	subjecting	subject	VERB
ftr-409	842	21	these	these	DET
ftr-409	842	22	expenditures	expenditure	NOUN
ftr-409	842	23	to	to	ADP
ftr-409	842	24	the	the	DET
ftr-409	842	25	2	2	NUM
ftr-409	842	26	%	%	NOUN
ftr-409	842	27	floor	floor	NOUN
ftr-409	842	28	on	on	ADP
ftr-409	842	29	a	a	DET
ftr-409	842	30	categorical	categorical	ADJ
ftr-409	842	31	basis	basis	NOUN
ftr-409	842	32	would	would	AUX
ftr-409	842	33	constitute	constitute	VERB
ftr-409	842	34	a	a	DET
ftr-409	842	35	reasonable	reasonable	ADJ
ftr-409	842	36	approximation	approximation	NOUN
ftr-409	842	37	for	for	ADP
ftr-409	842	38	purposes	purpose	NOUN
ftr-409	842	39	of	of	ADP
ftr-409	842	40	section	section	NOUN
ftr-409	842	41	67(e	67(e	NUM
ftr-409	842	42	)	)	PUNCT
ftr-409	842	43	.	.	PUNCT
ftr-409	843	1	if	if	SCONJ
ftr-409	843	2	all	all	DET
ftr-409	843	3	trust	trust	NOUN
ftr-409	843	4	expenditures	expenditure	NOUN
ftr-409	843	5	could	could	AUX
ftr-409	843	6	be	be	AUX
ftr-409	843	7	classified	classify	VERB
ftr-409	843	8	as	as	ADP
ftr-409	843	9	predominantly	predominantly	ADV
ftr-409	843	10	analogous	analogous	ADJ
ftr-409	843	11	to	to	ADP
ftr-409	843	12	costs	cost	NOUN
ftr-409	843	13	of	of	ADP
ftr-409	843	14	outright	outright	ADJ
ftr-409	843	15	ownership	ownership	NOUN
ftr-409	843	16	or	or	CCONJ
ftr-409	843	17	predominantly	predominantly	ADV
ftr-409	843	18	different	different	ADJ
ftr-409	843	19	from	from	ADP
ftr-409	843	20	costs	cost	NOUN
ftr-409	843	21	of	of	ADP
ftr-409	843	22	outright	outright	ADJ
ftr-409	843	23	ownership	ownership	NOUN
ftr-409	843	24	,	,	PUNCT
ftr-409	843	25	the	the	DET
ftr-409	843	26	categorical	categorical	ADJ
ftr-409	843	27	approach	approach	NOUN
ftr-409	843	28	could	could	AUX
ftr-409	843	29	work	work	VERB
ftr-409	843	30	.	.	PUNCT
ftr-409	844	1	the	the	DET
ftr-409	844	2	100	100	NUM
ftr-409	844	3	pound	pound	NOUN
ftr-409	844	4	gorilla	gorilla	NOUN
ftr-409	844	5	that	that	PRON
ftr-409	844	6	makes	make	VERB
ftr-409	844	7	the	the	DET
ftr-409	844	8	categorical	categorical	ADJ
ftr-409	844	9	approach	approach	NOUN
ftr-409	844	10	unworkable	unworkable	ADJ
ftr-409	844	11	is	be	AUX
ftr-409	844	12	trustees	trustee	NOUN
ftr-409	844	13	’	'	PUNCT
ftr-409	844	14	fees	fee	NOUN
ftr-409	844	15	.	.	PUNCT
ftr-409	845	1	the	the	DET
ftr-409	845	2	government	government	NOUN
ftr-409	845	3	did	do	AUX
ftr-409	845	4	not	not	PART
ftr-409	845	5	challenge	challenge	VERB
ftr-409	845	6	the	the	DET
ftr-409	845	7	trustees	trustee	NOUN
ftr-409	845	8	’	'	PUNCT
ftr-409	845	9	claim	claim	NOUN
ftr-409	845	10	to	to	ADP
ftr-409	845	11	a	a	DET
ftr-409	845	12	full	full	ADJ
ftr-409	845	13	deduction	deduction	NOUN
ftr-409	845	14	for	for	ADP
ftr-409	845	15	their	their	PRON
ftr-409	845	16	own	own	ADJ
ftr-409	845	17	trustees	trustee	NOUN
ftr-409	845	18	’	'	PUNCT
ftr-409	845	19	fees	fee	NOUN
ftr-409	845	20	in	in	ADP
ftr-409	845	21	mellon	mellon	PROPN
ftr-409	845	22	bank	bank	PROPN
ftr-409	845	23	(	(	PUNCT
ftr-409	845	24	or	or	CCONJ
ftr-409	845	25	any	any	PRON
ftr-409	845	26	of	of	ADP
ftr-409	845	27	the	the	DET
ftr-409	845	28	other	other	ADJ
ftr-409	845	29	cases	case	NOUN
ftr-409	845	30	)	)	PUNCT
ftr-409	845	31	.	.	PUNCT
ftr-409	846	1	if	if	SCONJ
ftr-409	846	2	it	it	PRON
ftr-409	846	3	had	have	VERB
ftr-409	846	4	,	,	PUNCT
ftr-409	846	5	the	the	DET
ftr-409	846	6	federal	federal	ADJ
ftr-409	846	7	circuit	circuit	NOUN
ftr-409	846	8	would	would	AUX
ftr-409	846	9	have	have	AUX
ftr-409	846	10	had	have	VERB
ftr-409	846	11	to	to	PART
ftr-409	846	12	explain	explain	VERB
ftr-409	846	13	how	how	SCONJ
ftr-409	846	14	its	its	PRON
ftr-409	846	15	substantive	substantive	ADJ
ftr-409	846	16	approach	approach	NOUN
ftr-409	846	17	could	could	AUX
ftr-409	846	18	apply	apply	VERB
ftr-409	846	19	to	to	ADP
ftr-409	846	20	trustees	trustee	NOUN
ftr-409	846	21	’	'	PUNCT
ftr-409	846	22	fees	fee	NOUN
ftr-409	846	23	without	without	ADP
ftr-409	846	24	obviating	obviate	VERB
ftr-409	846	25	section	section	NOUN
ftr-409	846	26	67(e	67(e	NUM
ftr-409	846	27	)	)	PUNCT
ftr-409	846	28	’s	’s	PART
ftr-409	846	29	purpose	purpose	NOUN
ftr-409	846	30	of	of	ADP
ftr-409	846	31	allowing	allow	VERB
ftr-409	846	32	some	some	PRON
ftr-409	846	33	,	,	PUNCT
ftr-409	846	34	but	but	CCONJ
ftr-409	846	35	not	not	PART
ftr-409	846	36	all	all	PRON
ftr-409	846	37	,	,	PUNCT
ftr-409	846	38	trust	trust	VERB
ftr-409	846	39	expenditures	expenditure	NOUN
ftr-409	846	40	to	to	PART
ftr-409	846	41	qualify	qualify	VERB
ftr-409	846	42	for	for	ADP
ftr-409	846	43	full	full	ADJ
ftr-409	846	44	deductibility	deductibility	NOUN
ftr-409	846	45	.	.	PUNCT
ftr-409	847	1	trustees	trustee	NOUN
ftr-409	847	2	’	'	PUNCT
ftr-409	847	3	fees	fee	NOUN
ftr-409	847	4	present	present	VERB
ftr-409	847	5	this	this	DET
ftr-409	847	6	problem	problem	NOUN
ftr-409	847	7	because	because	SCONJ
ftr-409	847	8	professional	professional	ADJ
ftr-409	847	9	trustees	trustee	NOUN
ftr-409	847	10	typically	typically	ADV
ftr-409	847	11	offer	offer	VERB
ftr-409	847	12	comprehensive	comprehensive	ADJ
ftr-409	847	13	services	service	NOUN
ftr-409	847	14	,	,	PUNCT
ftr-409	847	15	including	include	VERB
ftr-409	847	16	investment	investment	NOUN
ftr-409	847	17	analysis	analysis	NOUN
ftr-409	847	18	and	and	CCONJ
ftr-409	847	19	strategy	strategy	NOUN
ftr-409	847	20	,	,	PUNCT
ftr-409	847	21	recordkeeping	recordkeeping	NOUN
ftr-409	847	22	,	,	PUNCT
ftr-409	847	23	and	and	CCONJ
ftr-409	847	24	the	the	DET
ftr-409	847	25	exercise	exercise	NOUN
ftr-409	847	26	of	of	ADP
ftr-409	847	27	discretionary	discretionary	ADJ
ftr-409	847	28	judgments	judgment	NOUN
ftr-409	847	29	about	about	ADP
ftr-409	847	30	distributions	distribution	NOUN
ftr-409	847	31	of	of	ADP
ftr-409	847	32	income	income	NOUN
ftr-409	847	33	and	and	CCONJ
ftr-409	847	34	principal	principal	NOUN
ftr-409	847	35	.	.	PUNCT
ftr-409	848	1	if	if	SCONJ
ftr-409	848	2	trustees	trustee	NOUN
ftr-409	848	3	’	'	PUNCT
ftr-409	848	4	fees	fee	NOUN
ftr-409	848	5	qualify	qualify	VERB
ftr-409	848	6	for	for	ADP
ftr-409	848	7	exemption	exemption	NOUN
ftr-409	848	8	from	from	ADP
ftr-409	848	9	the	the	DET
ftr-409	848	10	2	2	NUM
ftr-409	848	11	%	%	NOUN
ftr-409	848	12	floor	floor	NOUN
ftr-409	848	13	,	,	PUNCT
ftr-409	848	14	then	then	ADV
ftr-409	848	15	trusts	trust	VERB
ftr-409	848	16	employing	employ	VERB
ftr-409	848	17	corporate	corporate	ADJ
ftr-409	848	18	fiduciaries	fiduciary	NOUN
ftr-409	848	19	receive	receive	VERB
ftr-409	848	20	investment	investment	NOUN
ftr-409	848	21	advice	advice	NOUN
ftr-409	848	22	and	and	CCONJ
ftr-409	848	23	other	other	ADJ
ftr-409	848	24	services	service	NOUN
ftr-409	848	25	that	that	PRON
ftr-409	848	26	will	will	AUX
ftr-409	848	27	qualify	qualify	VERB
ftr-409	848	28	for	for	ADP
ftr-409	848	29	full	full	ADJ
ftr-409	848	30	deductibility	deductibility	NOUN
ftr-409	848	31	even	even	ADV
ftr-409	848	32	though	though	SCONJ
ftr-409	848	33	individuals	individual	NOUN
ftr-409	848	34	paying	pay	VERB
ftr-409	848	35	for	for	ADP
ftr-409	848	36	similar	similar	ADJ
ftr-409	848	37	services	service	NOUN
ftr-409	848	38	would	would	AUX
ftr-409	848	39	be	be	AUX
ftr-409	848	40	subject	subject	ADJ
ftr-409	848	41	to	to	ADP
ftr-409	848	42	the	the	DET
ftr-409	848	43	2	2	NUM
ftr-409	848	44	%	%	NOUN
ftr-409	848	45	floor	floor	NOUN
ftr-409	848	46	.	.	PUNCT
ftr-409	849	1	yet	yet	ADV
ftr-409	849	2	subjecting	subject	VERB
ftr-409	849	3	trustees	trustee	NOUN
ftr-409	849	4	’	'	PUNCT
ftr-409	849	5	fees	fee	NOUN
ftr-409	849	6	to	to	ADP
ftr-409	849	7	the	the	DET
ftr-409	849	8	2	2	NUM
ftr-409	849	9	%	%	NOUN
ftr-409	849	10	floor	floor	NOUN
ftr-409	849	11	would	would	AUX
ftr-409	849	12	deny	deny	VERB
ftr-409	849	13	full	full	ADJ
ftr-409	849	14	deductibility	deductibility	NOUN
ftr-409	849	15	for	for	ADP
ftr-409	849	16	services	service	NOUN
ftr-409	849	17	such	such	ADJ
ftr-409	849	18	as	as	ADP
ftr-409	849	19	the	the	DET
ftr-409	849	20	exercise	exercise	NOUN
ftr-409	849	21	of	of	ADP
ftr-409	849	22	discretionary	discretionary	ADJ
ftr-409	849	23	judgment	judgment	NOUN
ftr-409	849	24	about	about	ADP
ftr-409	849	25	distributions	distribution	NOUN
ftr-409	849	26	,	,	PUNCT
ftr-409	849	27	which	which	PRON
ftr-409	849	28	have	have	VERB
ftr-409	849	29	no	no	DET
ftr-409	849	30	direct	direct	ADJ
ftr-409	849	31	analogue	analogue	NOUN
ftr-409	849	32	in	in	ADP
ftr-409	849	33	the	the	DET
ftr-409	849	34	context	context	NOUN
ftr-409	849	35	of	of	ADP
ftr-409	849	36	outright	outright	ADJ
ftr-409	849	37	ownership	ownership	NOUN
ftr-409	849	38	.	.	PUNCT
ftr-409	850	1	those	those	DET
ftr-409	850	2	services	service	NOUN
ftr-409	850	3	are	be	AUX
ftr-409	850	4	analogous	analogous	ADJ
ftr-409	850	5	in	in	ADP
ftr-409	850	6	a	a	DET
ftr-409	850	7	loose	loose	ADJ
ftr-409	850	8	sense	sense	NOUN
ftr-409	850	9	to	to	PART
ftr-409	850	10	estate	estate	NOUN
ftr-409	850	11	planning	planning	NOUN
ftr-409	850	12	or	or	CCONJ
ftr-409	850	13	financial	financial	ADJ
ftr-409	850	14	planning	planning	NOUN
ftr-409	850	15	that	that	PRON
ftr-409	850	16	an	an	DET
ftr-409	850	17	individual	individual	NOUN
ftr-409	850	18	might	might	AUX
ftr-409	850	19	seek	seek	VERB
ftr-409	850	20	in	in	ADP
ftr-409	850	21	order	order	NOUN
ftr-409	850	22	to	to	PART
ftr-409	850	23	provide	provide	VERB
ftr-409	850	24	for	for	ADP
ftr-409	850	25	herself	herself	PRON
ftr-409	850	26	or	or	CCONJ
ftr-409	850	27	her	her	PRON
ftr-409	850	28	future	future	ADJ
ftr-409	850	29	beneficiaries	beneficiary	NOUN
ftr-409	850	30	,	,	PUNCT
ftr-409	850	31	but	but	CCONJ
ftr-409	850	32	the	the	DET
ftr-409	850	33	scope	scope	NOUN
ftr-409	850	34	of	of	ADP
ftr-409	850	35	the	the	DET
ftr-409	850	36	services	service	NOUN
ftr-409	850	37	(	(	PUNCT
ftr-409	850	38	and	and	CCONJ
ftr-409	850	39	thus	thus	ADV
ftr-409	850	40	the	the	DET
ftr-409	850	41	cost	cost	NOUN
ftr-409	850	42	attributable	attributable	ADJ
ftr-409	850	43	to	to	ADP
ftr-409	850	44	them	they	PRON
ftr-409	850	45	)	)	PUNCT
ftr-409	850	46	is	be	AUX
ftr-409	850	47	quite	quite	ADV
ftr-409	850	48	different	different	ADJ
ftr-409	850	49	.	.	PUNCT
ftr-409	851	1	if	if	SCONJ
ftr-409	851	2	these	these	DET
ftr-409	851	3	costs	cost	NOUN
ftr-409	851	4	are	be	AUX
ftr-409	851	5	subject	subject	ADJ
ftr-409	851	6	to	to	ADP
ftr-409	851	7	the	the	DET
ftr-409	851	8	2	2	NUM
ftr-409	851	9	%	%	NOUN
ftr-409	851	10	floor	floor	NOUN
ftr-409	851	11	,	,	PUNCT
ftr-409	851	12	then	then	ADV
ftr-409	851	13	virtually	virtually	ADV
ftr-409	851	14	nothing	nothing	PRON
ftr-409	851	15	qualifies	qualify	VERB
ftr-409	851	16	for	for	ADP
ftr-409	851	17	full	full	ADJ
ftr-409	851	18	deductibility	deductibility	NOUN
ftr-409	851	19	.	.	PUNCT
ftr-409	852	1	3	3	X
ftr-409	852	2	.	.	X
ftr-409	852	3	the	the	DET
ftr-409	852	4	weight	weight	NOUN
ftr-409	852	5	of	of	ADP
ftr-409	852	6	authority	authority	NOUN
ftr-409	852	7	the	the	DET
ftr-409	852	8	next	next	ADJ
ftr-409	852	9	case	case	NOUN
ftr-409	852	10	to	to	PART
ftr-409	852	11	arise	arise	VERB
ftr-409	852	12	after	after	ADP
ftr-409	852	13	mellon	mellon	PROPN
ftr-409	852	14	,	,	PUNCT
ftr-409	852	15	scott	scott	PROPN
ftr-409	852	16	v.	v.	ADP
ftr-409	852	17	us	we	PRON
ftr-409	852	18	,	,	PUNCT
ftr-409	852	19	involved	involve	VERB
ftr-409	852	20	a	a	DET
ftr-409	852	21	$	$	SYM
ftr-409	852	22	25.5	25.5	NUM
ftr-409	852	23	million	million	NUM
ftr-409	852	24	testamentary	testamentary	ADJ
ftr-409	852	25	trust	trust	NOUN
ftr-409	852	26	held	hold	VERB
ftr-409	852	27	for	for	ADP
ftr-409	852	28	the	the	DET
ftr-409	852	29	benefit	benefit	NOUN
ftr-409	852	30	of	of	ADP
ftr-409	852	31	the	the	DET
ftr-409	852	32	settlor	settlor	NOUN
ftr-409	852	33	’s	’s	PART
ftr-409	852	34	granddaughters	granddaughter	NOUN
ftr-409	852	35	,	,	PUNCT
ftr-409	852	36	who	who	PRON
ftr-409	852	37	were	be	AUX
ftr-409	852	38	the	the	DET
ftr-409	852	39	fourth	fourth	ADJ
ftr-409	852	40	generation	generation	NOUN
ftr-409	852	41	of	of	ADP
ftr-409	852	42	income	income	NOUN
ftr-409	852	43	beneficiaries	beneficiary	NOUN
ftr-409	852	44	of	of	ADP
ftr-409	852	45	the	the	DET
ftr-409	852	46	trust	trust	NOUN
ftr-409	852	47	.	.	PUNCT
ftr-409	853	1	like	like	INTJ
ftr-409	853	2	the152	the152	NOUN
ftr-409	853	3	152	152	NUM
ftr-409	853	4	.	.	PUNCT
ftr-409	854	1	328	328	NUM
ftr-409	854	2	f.3d	f.3d	NUM
ftr-409	854	3	at	at	ADP
ftr-409	854	4	136	136	NUM
ftr-409	854	5	.	.	PUNCT
ftr-409	855	1	2006	2006	NUM
ftr-409	855	2	]	]	PUNCT
ftr-409	856	1	taxing	tax	VERB
ftr-409	856	2	middle	middle	ADJ
ftr-409	856	3	class	class	NOUN
ftr-409	856	4	trust(s	trust(s	PROPN
ftr-409	856	5	)	)	PUNCT
ftr-409	856	6	543	543	NUM
ftr-409	856	7	corporate	corporate	ADJ
ftr-409	856	8	trustee	trustee	NOUN
ftr-409	856	9	in	in	ADP
ftr-409	856	10	mellon	mellon	PROPN
ftr-409	856	11	bank	bank	PROPN
ftr-409	856	12	,	,	PUNCT
ftr-409	856	13	the	the	DET
ftr-409	856	14	three	three	NUM
ftr-409	856	15	lawyers	lawyer	NOUN
ftr-409	856	16	who	who	PRON
ftr-409	856	17	served	serve	VERB
ftr-409	856	18	as	as	ADP
ftr-409	856	19	trustees	trustee	NOUN
ftr-409	856	20	in	in	ADP
ftr-409	856	21	scott	scott	PROPN
ftr-409	856	22	claimed	claim	VERB
ftr-409	856	23	commissions	commission	NOUN
ftr-409	856	24	and	and	CCONJ
ftr-409	856	25	also	also	ADV
ftr-409	856	26	paid	pay	VERB
ftr-409	856	27	custodian	custodian	ADJ
ftr-409	856	28	fees	fee	NOUN
ftr-409	856	29	,	,	PUNCT
ftr-409	856	30	investment	investment	NOUN
ftr-409	856	31	advisory	advisory	ADJ
ftr-409	856	32	fees	fee	NOUN
ftr-409	856	33	and	and	CCONJ
ftr-409	856	34	fees	fee	NOUN
ftr-409	856	35	for	for	ADP
ftr-409	856	36	the	the	DET
ftr-409	856	37	preparation	preparation	NOUN
ftr-409	856	38	of	of	ADP
ftr-409	856	39	income	income	NOUN
ftr-409	856	40	tax	tax	NOUN
ftr-409	856	41	returns	return	NOUN
ftr-409	856	42	and	and	CCONJ
ftr-409	856	43	trust	trust	NOUN
ftr-409	856	44	accountings.153	accountings.153	VERB
ftr-409	856	45	like	like	ADP
ftr-409	856	46	the	the	DET
ftr-409	856	47	trustees	trustee	NOUN
ftr-409	856	48	in	in	ADP
ftr-409	856	49	o’neill	o’neill	PROPN
ftr-409	856	50	,	,	PUNCT
ftr-409	856	51	these	these	DET
ftr-409	856	52	trustees	trustee	NOUN
ftr-409	856	53	had	have	VERB
ftr-409	856	54	no	no	DET
ftr-409	856	55	experience	experience	NOUN
ftr-409	856	56	in	in	ADP
ftr-409	856	57	managing	manage	VERB
ftr-409	856	58	large	large	ADJ
ftr-409	856	59	amounts	amount	NOUN
ftr-409	856	60	of	of	ADP
ftr-409	856	61	assets	asset	NOUN
ftr-409	856	62	and	and	CCONJ
ftr-409	856	63	declined	decline	VERB
ftr-409	856	64	to	to	PART
ftr-409	856	65	serve	serve	VERB
ftr-409	856	66	as	as	ADP
ftr-409	856	67	trustee	trustee	NOUN
ftr-409	856	68	unless	unless	SCONJ
ftr-409	856	69	the	the	DET
ftr-409	856	70	services	service	NOUN
ftr-409	856	71	of	of	ADP
ftr-409	856	72	an	an	DET
ftr-409	856	73	investment	investment	NOUN
ftr-409	856	74	adviser	adviser	NOUN
ftr-409	856	75	would	would	AUX
ftr-409	856	76	be	be	AUX
ftr-409	856	77	available	available	ADJ
ftr-409	856	78	.	.	PUNCT
ftr-409	857	1	the	the	DET
ftr-409	857	2	trustees	trustee	NOUN
ftr-409	857	3	brought	bring	VERB
ftr-409	857	4	this	this	DET
ftr-409	857	5	case	case	NOUN
ftr-409	857	6	in154	in154	VERB
ftr-409	857	7	federal	federal	ADJ
ftr-409	857	8	district	district	NOUN
ftr-409	857	9	court	court	NOUN
ftr-409	857	10	,	,	PUNCT
ftr-409	857	11	the	the	DET
ftr-409	857	12	eastern	eastern	ADJ
ftr-409	857	13	district	district	NOUN
ftr-409	857	14	of	of	ADP
ftr-409	857	15	virginia	virginia	PROPN
ftr-409	857	16	,	,	PUNCT
ftr-409	857	17	a	a	DET
ftr-409	857	18	jurisdiction	jurisdiction	NOUN
ftr-409	857	19	not	not	PART
ftr-409	857	20	bound	bind	VERB
ftr-409	857	21	by	by	ADP
ftr-409	857	22	any	any	PRON
ftr-409	857	23	of	of	ADP
ftr-409	857	24	the	the	DET
ftr-409	857	25	existing	exist	VERB
ftr-409	857	26	precedent	precedent	NOUN
ftr-409	857	27	interpreting	interpreting	NOUN
ftr-409	857	28	section	section	NOUN
ftr-409	857	29	67(e).155	67(e).155	NUM
ftr-409	857	30	the	the	DET
ftr-409	857	31	district	district	NOUN
ftr-409	857	32	court	court	NOUN
ftr-409	857	33	chose	choose	VERB
ftr-409	857	34	to	to	PART
ftr-409	857	35	follow	follow	VERB
ftr-409	857	36	the	the	DET
ftr-409	857	37	existing	exist	VERB
ftr-409	857	38	precedent	precedent	NOUN
ftr-409	857	39	,	,	PUNCT
ftr-409	857	40	applying	apply	VERB
ftr-409	857	41	both	both	CCONJ
ftr-409	857	42	the	the	DET
ftr-409	857	43	uniqueness	uniqueness	NOUN
ftr-409	857	44	test	test	NOUN
ftr-409	857	45	adopted	adopt	VERB
ftr-409	857	46	in	in	ADP
ftr-409	857	47	mellon	mellon	PROPN
ftr-409	857	48	bank	bank	PROPN
ftr-409	857	49	and	and	CCONJ
ftr-409	857	50	the	the	DET
ftr-409	857	51	legal	legal	ADJ
ftr-409	857	52	compulsion	compulsion	NOUN
ftr-409	857	53	test	test	NOUN
ftr-409	857	54	adopted	adopt	VERB
ftr-409	857	55	in	in	ADP
ftr-409	857	56	o’neill	o’neill	PROPN
ftr-409	857	57	.	.	PUNCT
ftr-409	858	1	under	under	ADP
ftr-409	858	2	either	either	DET
ftr-409	858	3	test	test	NOUN
ftr-409	858	4	,	,	PUNCT
ftr-409	858	5	the	the	DET
ftr-409	858	6	district	district	NOUN
ftr-409	858	7	court	court	NOUN
ftr-409	858	8	concluded	conclude	VERB
ftr-409	858	9	,	,	PUNCT
ftr-409	858	10	the	the	DET
ftr-409	858	11	trust	trust	NOUN
ftr-409	858	12	’s	’s	PART
ftr-409	858	13	expenditure	expenditure	NOUN
ftr-409	858	14	for	for	ADP
ftr-409	858	15	investment	investment	NOUN
ftr-409	858	16	advisory	advisory	ADJ
ftr-409	858	17	fees	fee	NOUN
ftr-409	858	18	would	would	AUX
ftr-409	858	19	be	be	AUX
ftr-409	858	20	subject	subject	ADJ
ftr-409	858	21	to	to	ADP
ftr-409	858	22	the	the	DET
ftr-409	858	23	2	2	NUM
ftr-409	858	24	%	%	NOUN
ftr-409	858	25	floor.156	floor.156	ADJ
ftr-409	858	26	distinguishing	distinguish	VERB
ftr-409	858	27	the	the	DET
ftr-409	858	28	mandates	mandate	NOUN
ftr-409	858	29	of	of	ADP
ftr-409	858	30	virginia	virginia	PROPN
ftr-409	858	31	trust	trust	PROPN
ftr-409	858	32	law	law	NOUN
ftr-409	858	33	from	from	ADP
ftr-409	858	34	those	those	PRON
ftr-409	858	35	of	of	ADP
ftr-409	858	36	ohio	ohio	PROPN
ftr-409	858	37	trust	trust	NOUN
ftr-409	858	38	law	law	NOUN
ftr-409	858	39	applicable	applicable	ADJ
ftr-409	858	40	in	in	ADP
ftr-409	858	41	o’neill	o’neill	PROPN
ftr-409	858	42	,	,	PUNCT
ftr-409	858	43	the	the	DET
ftr-409	858	44	district	district	NOUN
ftr-409	858	45	court	court	NOUN
ftr-409	858	46	concluded	conclude	VERB
ftr-409	858	47	that	that	SCONJ
ftr-409	858	48	the	the	DET
ftr-409	858	49	trustees	trustee	NOUN
ftr-409	858	50	were	be	AUX
ftr-409	858	51	not	not	PART
ftr-409	858	52	compelled	compel	VERB
ftr-409	858	53	to	to	PART
ftr-409	858	54	secure	secure	VERB
ftr-409	858	55	investment	investment	NOUN
ftr-409	858	56	advice	advice	NOUN
ftr-409	858	57	in	in	ADP
ftr-409	858	58	discharge	discharge	NOUN
ftr-409	858	59	of	of	ADP
ftr-409	858	60	their	their	PRON
ftr-409	858	61	fiduciary	fiduciary	ADJ
ftr-409	858	62	duties.157	duties.157	NOUN
ftr-409	858	63	consequently	consequently	ADV
ftr-409	858	64	,	,	PUNCT
ftr-409	858	65	the	the	DET
ftr-409	858	66	court	court	NOUN
ftr-409	858	67	said	say	VERB
ftr-409	858	68	,	,	PUNCT
ftr-409	858	69	the	the	DET
ftr-409	858	70	fees	fee	NOUN
ftr-409	858	71	would	would	AUX
ftr-409	858	72	be	be	AUX
ftr-409	858	73	subject	subject	ADJ
ftr-409	858	74	to	to	ADP
ftr-409	858	75	the	the	DET
ftr-409	858	76	2	2	NUM
ftr-409	858	77	%	%	NOUN
ftr-409	858	78	floor	floor	NOUN
ftr-409	858	79	under	under	ADP
ftr-409	858	80	either	either	CCONJ
ftr-409	858	81	the	the	DET
ftr-409	858	82	federal	federal	ADJ
ftr-409	858	83	circuit	circuit	NOUN
ftr-409	858	84	or	or	CCONJ
ftr-409	858	85	the	the	DET
ftr-409	858	86	6th	6th	ADJ
ftr-409	858	87	circuit	circuit	NOUN
ftr-409	858	88	interpretation	interpretation	NOUN
ftr-409	858	89	of	of	ADP
ftr-409	858	90	section	section	NOUN
ftr-409	858	91	67(e).158	67(e).158	NOUN
ftr-409	858	92	the	the	DET
ftr-409	858	93	district	district	NOUN
ftr-409	858	94	court	court	NOUN
ftr-409	858	95	’s	’s	PART
ftr-409	858	96	analysis	analysis	NOUN
ftr-409	858	97	highlighted	highlight	VERB
ftr-409	858	98	two	two	NUM
ftr-409	858	99	problems	problem	NOUN
ftr-409	858	100	inherent	inherent	ADJ
ftr-409	858	101	in	in	ADP
ftr-409	858	102	the	the	DET
ftr-409	858	103	6th	6th	ADJ
ftr-409	858	104	circuit	circuit	NOUN
ftr-409	858	105	’s	’s	PART
ftr-409	858	106	incorporation	incorporation	NOUN
ftr-409	858	107	of	of	ADP
ftr-409	858	108	state	state	NOUN
ftr-409	858	109	law	law	NOUN
ftr-409	858	110	into	into	ADP
ftr-409	858	111	the	the	DET
ftr-409	858	112	interpretation	interpretation	NOUN
ftr-409	858	113	of	of	ADP
ftr-409	858	114	section	section	NOUN
ftr-409	858	115	67(e	67(e	NUM
ftr-409	858	116	)	)	PUNCT
ftr-409	858	117	that	that	PRON
ftr-409	858	118	had	have	AUX
ftr-409	858	119	not	not	PART
ftr-409	858	120	surfaced	surface	VERB
ftr-409	858	121	in	in	ADP
ftr-409	858	122	o’neill	o’neill	PROPN
ftr-409	858	123	.	.	PUNCT
ftr-409	859	1	first	first	ADV
ftr-409	859	2	,	,	PUNCT
ftr-409	859	3	the	the	DET
ftr-409	859	4	incorporation	incorporation	NOUN
ftr-409	859	5	of	of	ADP
ftr-409	859	6	state	state	NOUN
ftr-409	859	7	law	law	NOUN
ftr-409	859	8	contravenes	contravene	VERB
ftr-409	859	9	the	the	DET
ftr-409	859	10	general	general	ADJ
ftr-409	859	11	objective	objective	NOUN
ftr-409	859	12	of	of	ADP
ftr-409	859	13	simplifying	simplify	VERB
ftr-409	859	14	the	the	DET
ftr-409	859	15	treatment	treatment	NOUN
ftr-409	859	16	of	of	ADP
ftr-409	859	17	itemized	itemize	VERB
ftr-409	859	18	deductions	deduction	NOUN
ftr-409	859	19	by	by	ADP
ftr-409	859	20	adding	add	VERB
ftr-409	859	21	another	another	DET
ftr-409	859	22	body	body	NOUN
ftr-409	859	23	of	of	ADP
ftr-409	859	24	law	law	NOUN
ftr-409	859	25	to	to	PART
ftr-409	859	26	consider	consider	VERB
ftr-409	859	27	.	.	PUNCT
ftr-409	860	1	second	second	ADJ
ftr-409	860	2	,	,	PUNCT
ftr-409	860	3	this	this	DET
ftr-409	860	4	approach	approach	NOUN
ftr-409	860	5	would159	would159	PROPN
ftr-409	860	6	encourage	encourage	VERB
ftr-409	860	7	forum	forum	NOUN
ftr-409	860	8	shopping	shop	VERB
ftr-409	860	9	for	for	ADP
ftr-409	860	10	newly	newly	ADV
ftr-409	860	11	established	establish	VERB
ftr-409	860	12	trusts	trust	NOUN
ftr-409	860	13	as	as	ADV
ftr-409	860	14	well	well	ADV
ftr-409	860	15	as	as	ADP
ftr-409	860	16	existing	exist	VERB
ftr-409	860	17	trusts	trust	NOUN
ftr-409	860	18	that	that	PRON
ftr-409	860	19	would	would	AUX
ftr-409	860	20	seek	seek	VERB
ftr-409	860	21	to	to	PART
ftr-409	860	22	change	change	VERB
ftr-409	860	23	situs	situs	PROPN
ftr-409	860	24	or	or	CCONJ
ftr-409	860	25	governing	govern	VERB
ftr-409	860	26	law	law	NOUN
ftr-409	860	27	in	in	ADP
ftr-409	860	28	order	order	NOUN
ftr-409	860	29	to	to	PART
ftr-409	860	30	achieve	achieve	VERB
ftr-409	860	31	a	a	DET
ftr-409	860	32	tax	tax	NOUN
ftr-409	860	33	advantage.160	advantage.160	NOUN
ftr-409	860	34	153	153	NUM
ftr-409	860	35	.	.	PUNCT
ftr-409	860	36	186	186	NUM
ftr-409	860	37	f.	f.	PROPN
ftr-409	860	38	supp	supp	PROPN
ftr-409	860	39	.	.	PUNCT
ftr-409	861	1	2d	2d	PROPN
ftr-409	861	2	664	664	NUM
ftr-409	861	3	(	(	PUNCT
ftr-409	861	4	2002	2002	NUM
ftr-409	861	5	)	)	PUNCT
ftr-409	861	6	.	.	PUNCT
ftr-409	862	1	154	154	NUM
ftr-409	862	2	.	.	PUNCT
ftr-409	863	1	i	i	PRON
ftr-409	863	2	d.	d.	PROPN
ftr-409	863	3	at	at	ADP
ftr-409	863	4	665	665	NUM
ftr-409	863	5	.	.	PUNCT
ftr-409	864	1	155	155	NUM
ftr-409	864	2	.	.	PUNCT
ftr-409	865	1	taxpayers	taxpayer	NOUN
ftr-409	865	2	have	have	VERB
ftr-409	865	3	the	the	DET
ftr-409	865	4	option	option	NOUN
ftr-409	865	5	of	of	ADP
ftr-409	865	6	litigating	litigate	VERB
ftr-409	865	7	disputes	dispute	NOUN
ftr-409	865	8	in	in	ADP
ftr-409	865	9	the	the	DET
ftr-409	865	10	united	united	PROPN
ftr-409	865	11	states	states	PROPN
ftr-409	865	12	tax	tax	NOUN
ftr-409	865	13	court	court	NOUN
ftr-409	865	14	,	,	PUNCT
ftr-409	865	15	the	the	DET
ftr-409	865	16	federal	federal	ADJ
ftr-409	865	17	district	district	NOUN
ftr-409	865	18	courts	court	NOUN
ftr-409	865	19	or	or	CCONJ
ftr-409	865	20	the	the	DET
ftr-409	865	21	united	united	PROPN
ftr-409	865	22	states	states	PROPN
ftr-409	865	23	court	court	PROPN
ftr-409	865	24	of	of	ADP
ftr-409	865	25	federal	federal	ADJ
ftr-409	865	26	claims	claim	NOUN
ftr-409	865	27	.	.	PUNCT
ftr-409	866	1	bankruptcy	bankruptcy	NOUN
ftr-409	866	2	courts	court	NOUN
ftr-409	866	3	occasionally	occasionally	ADV
ftr-409	866	4	address	address	VERB
ftr-409	866	5	federal	federal	ADJ
ftr-409	866	6	tax	tax	NOUN
ftr-409	866	7	issues	issue	NOUN
ftr-409	866	8	as	as	ADV
ftr-409	866	9	well	well	ADV
ftr-409	866	10	.	.	PUNCT
ftr-409	867	1	camilla	camilla	PROPN
ftr-409	867	2	e.	e.	PROPN
ftr-409	867	3	watson	watson	PROPN
ftr-409	867	4	&	&	CCONJ
ftr-409	867	5	brookes	brookes	PROPN
ftr-409	867	6	d.	d.	PROPN
ftr-409	867	7	billman	billman	PROPN
ftr-409	867	8	,	,	PUNCT
ftr-409	867	9	jr	jr	PROPN
ftr-409	867	10	.	.	PROPN
ftr-409	867	11	,	,	PUNCT
ftr-409	867	12	federal	federal	ADJ
ftr-409	867	13	tax	tax	NOUN
ftr-409	867	14	practice	practice	NOUN
ftr-409	867	15	&	&	CCONJ
ftr-409	867	16	procedure	procedure	NOUN
ftr-409	867	17	67	67	NUM
ftr-409	867	18	(	(	PUNCT
ftr-409	867	19	west	west	NOUN
ftr-409	867	20	2005	2005	NUM
ftr-409	867	21	)	)	PUNCT
ftr-409	867	22	.	.	PUNCT
ftr-409	868	1	156	156	NUM
ftr-409	868	2	.	.	X
ftr-409	869	1	186	186	NUM
ftr-409	869	2	f.	f.	NOUN
ftr-409	869	3	supp.2d	supp.2d	PROPN
ftr-409	869	4	at	at	ADP
ftr-409	869	5	667	667	NUM
ftr-409	869	6	.	.	PUNCT
ftr-409	870	1	157	157	NUM
ftr-409	870	2	.	.	PUNCT
ftr-409	871	1	i	i	PRON
ftr-409	871	2	d.	d.	PROPN
ftr-409	871	3	at	at	ADP
ftr-409	871	4	667	667	NUM
ftr-409	871	5	-	-	PUNCT
ftr-409	871	6	668	668	NUM
ftr-409	871	7	.	.	NOUN
ftr-409	871	8	158	158	NUM
ftr-409	871	9	.	.	PUNCT
ftr-409	872	1	i	i	PRON
ftr-409	872	2	d.	d.	PROPN
ftr-409	872	3	at	at	ADP
ftr-409	872	4	660	660	NUM
ftr-409	872	5	.	.	PROPN
ftr-409	872	6	159	159	NUM
ftr-409	872	7	.	.	PUNCT
ftr-409	873	1	danielle	danielle	PROPN
ftr-409	873	2	m.	m.	PROPN
ftr-409	873	3	hohos	hohos	PROPN
ftr-409	873	4	,	,	PUNCT
ftr-409	873	5	note	note	NOUN
ftr-409	873	6	,	,	PUNCT
ftr-409	873	7	fees	fee	NOUN
ftr-409	873	8	paid	pay	VERB
ftr-409	873	9	by	by	ADP
ftr-409	873	10	trustees	trustee	NOUN
ftr-409	873	11	for	for	ADP
ftr-409	873	12	investment	investment	NOUN
ftr-409	873	13	strategy	strategy	NOUN
ftr-409	873	14	advice	advice	NOUN
ftr-409	873	15	and	and	CCONJ
ftr-409	873	16	management	management	NOUN
ftr-409	873	17	services	service	NOUN
ftr-409	873	18	are	be	AUX
ftr-409	873	19	not	not	PART
ftr-409	873	20	deductible	deductible	ADJ
ftr-409	873	21	under	under	ADP
ftr-409	873	22	section	section	NOUN
ftr-409	873	23	67(e)(1	67(e)(1	NUM
ftr-409	873	24	):	):	PUNCT
ftr-409	873	25	mellon	mellon	PROPN
ftr-409	873	26	bank	bank	PROPN
ftr-409	873	27	,	,	PUNCT
ftr-409	873	28	n	n	CCONJ
ftr-409	873	29	/	/	SYM
ftr-409	873	30	a.	a.	PROPN
ftr-409	873	31	v.	v.	PROPN
ftr-409	873	32	united	united	PROPN
ftr-409	873	33	states	states	PROPN
ftr-409	873	34	,	,	PUNCT
ftr-409	873	35	54	54	NUM
ftr-409	873	36	the	the	DET
ftr-409	873	37	tax	tax	NOUN
ftr-409	873	38	lawyer	lawyer	NOUN
ftr-409	873	39	693	693	NUM
ftr-409	873	40	(	(	PUNCT
ftr-409	873	41	2001	2001	NUM
ftr-409	873	42	)	)	PUNCT
ftr-409	873	43	.	.	PUNCT
ftr-409	874	1	160	160	NUM
ftr-409	874	2	.	.	PUNCT
ftr-409	875	1	trusts	trust	NOUN
ftr-409	875	2	have	have	VERB
ftr-409	875	3	significant	significant	ADJ
ftr-409	875	4	flexibility	flexibility	NOUN
ftr-409	875	5	in	in	ADP
ftr-409	875	6	the	the	DET
ftr-409	875	7	selection	selection	NOUN
ftr-409	875	8	of	of	ADP
ftr-409	875	9	governing	govern	VERB
ftr-409	875	10	law	law	NOUN
ftr-409	875	11	and	and	CCONJ
ftr-409	875	12	situs	situs	PROPN
ftr-409	875	13	.	.	PUNCT
ftr-409	876	1	see	see	VERB
ftr-409	876	2	generally	generally	ADV
ftr-409	876	3	,	,	PUNCT
ftr-409	876	4	11	11	NUM
ftr-409	876	5	eve	eve	NOUN
ftr-409	876	6	preminger	preminger	NOUN
ftr-409	876	7	et	et	PROPN
ftr-409	876	8	al	al	PROPN
ftr-409	876	9	.	.	PROPN
ftr-409	876	10	,	,	PUNCT
ftr-409	876	11	trusts	trust	NOUN
ftr-409	876	12	and	and	CCONJ
ftr-409	876	13	estates	estate	NOUN
ftr-409	876	14	practice	practice	NOUN
ftr-409	876	15	in	in	ADP
ftr-409	876	16	new	new	PROPN
ftr-409	876	17	york	york	PROPN
ftr-409	876	18	§	§	PROPN
ftr-409	876	19	5:1.42	5:1.42	NUM
ftr-409	876	20	(	(	PUNCT
ftr-409	876	21	lexis	lexis	NOUN
ftr-409	876	22	1998	1998	NUM
ftr-409	876	23	)	)	PUNCT
ftr-409	876	24	.	.	PUNCT
ftr-409	877	1	544	544	NUM
ftr-409	877	2	florida	florida	PROPN
ftr-409	877	3	tax	tax	NOUN
ftr-409	877	4	review	review	NOUN
ftr-409	877	5	[	[	X
ftr-409	877	6	vol.7:8	vol.7:8	NOUN
ftr-409	877	7	the	the	DET
ftr-409	877	8	4th	4th	ADJ
ftr-409	877	9	circuit	circuit	NOUN
ftr-409	877	10	rejected	reject	VERB
ftr-409	877	11	the	the	DET
ftr-409	877	12	6th	6th	ADJ
ftr-409	877	13	circuit	circuit	NOUN
ftr-409	877	14	’s	’s	PART
ftr-409	877	15	interpretation	interpretation	NOUN
ftr-409	877	16	as	as	ADP
ftr-409	877	17	inconsistent	inconsistent	ADJ
ftr-409	877	18	with	with	ADP
ftr-409	877	19	the	the	DET
ftr-409	877	20	plain	plain	ADJ
ftr-409	877	21	meaning	meaning	NOUN
ftr-409	877	22	of	of	ADP
ftr-409	877	23	the	the	DET
ftr-409	877	24	statute	statute	NOUN
ftr-409	877	25	,	,	PUNCT
ftr-409	877	26	and	and	CCONJ
ftr-409	877	27	in	in	ADP
ftr-409	877	28	that	that	DET
ftr-409	877	29	way	way	NOUN
ftr-409	877	30	avoided	avoid	VERB
ftr-409	877	31	all	all	PRON
ftr-409	877	32	of	of	ADP
ftr-409	877	33	the	the	DET
ftr-409	877	34	complications	complication	NOUN
ftr-409	877	35	that	that	PRON
ftr-409	877	36	a	a	DET
ftr-409	877	37	state	state	NOUN
ftr-409	877	38	law	law	NOUN
ftr-409	877	39	analysis	analysis	NOUN
ftr-409	877	40	would	would	AUX
ftr-409	877	41	have	have	AUX
ftr-409	877	42	involved	involve	VERB
ftr-409	877	43	.	.	PUNCT
ftr-409	878	1	this	this	DET
ftr-409	878	2	decision161	decision161	PROPN
ftr-409	878	3	added	add	VERB
ftr-409	878	4	support	support	NOUN
ftr-409	878	5	for	for	ADP
ftr-409	878	6	the	the	DET
ftr-409	878	7	tax	tax	NOUN
ftr-409	878	8	court	court	NOUN
ftr-409	878	9	’s	’s	PART
ftr-409	878	10	interpretation	interpretation	NOUN
ftr-409	878	11	,	,	PUNCT
ftr-409	878	12	which	which	PRON
ftr-409	878	13	identified	identify	VERB
ftr-409	878	14	costs	cost	NOUN
ftr-409	878	15	attributable	attributable	ADJ
ftr-409	878	16	to	to	PART
ftr-409	878	17	trust	trust	VERB
ftr-409	878	18	ownership	ownership	NOUN
ftr-409	878	19	based	base	VERB
ftr-409	878	20	upon	upon	SCONJ
ftr-409	878	21	a	a	DET
ftr-409	878	22	plain	plain	ADJ
ftr-409	878	23	meaning	meaning	NOUN
ftr-409	878	24	reading	reading	NOUN
ftr-409	878	25	of	of	ADP
ftr-409	878	26	the	the	DET
ftr-409	878	27	statute.162	statute.162	NOUN
ftr-409	878	28	the	the	DET
ftr-409	878	29	tax	tax	NOUN
ftr-409	878	30	court	court	NOUN
ftr-409	878	31	’s	’s	PART
ftr-409	878	32	plain	plain	ADJ
ftr-409	878	33	meaning	meaning	NOUN
ftr-409	878	34	interpretation	interpretation	NOUN
ftr-409	878	35	avoids	avoid	VERB
ftr-409	878	36	complexity	complexity	NOUN
ftr-409	878	37	but	but	CCONJ
ftr-409	878	38	it	it	PRON
ftr-409	878	39	creates	create	VERB
ftr-409	878	40	inequity	inequity	NOUN
ftr-409	878	41	and	and	CCONJ
ftr-409	878	42	opportunities	opportunity	NOUN
ftr-409	878	43	for	for	ADP
ftr-409	878	44	manipulation	manipulation	NOUN
ftr-409	878	45	that	that	PRON
ftr-409	878	46	section	section	NOUN
ftr-409	878	47	67(e	67(e	PROPN
ftr-409	878	48	)	)	PUNCT
ftr-409	878	49	exists	exist	VERB
ftr-409	878	50	to	to	PART
ftr-409	878	51	prevent	prevent	VERB
ftr-409	878	52	.	.	PUNCT
ftr-409	879	1	categorizing	categorize	VERB
ftr-409	879	2	expenses	expense	NOUN
ftr-409	879	3	based	base	VERB
ftr-409	879	4	on	on	ADP
ftr-409	879	5	the	the	DET
ftr-409	879	6	label	label	NOUN
ftr-409	879	7	of	of	ADP
ftr-409	879	8	the	the	DET
ftr-409	879	9	expenditure	expenditure	NOUN
ftr-409	879	10	,	,	PUNCT
ftr-409	879	11	as	as	SCONJ
ftr-409	879	12	the	the	DET
ftr-409	879	13	tax	tax	NOUN
ftr-409	879	14	court	court	NOUN
ftr-409	879	15	’s	’s	PART
ftr-409	879	16	approach	approach	NOUN
ftr-409	879	17	does	do	VERB
ftr-409	879	18	,	,	PUNCT
ftr-409	879	19	allows	allow	VERB
ftr-409	879	20	trusts	trust	NOUN
ftr-409	879	21	to	to	PART
ftr-409	879	22	circumvent	circumvent	VERB
ftr-409	879	23	the	the	DET
ftr-409	879	24	2	2	NUM
ftr-409	879	25	%	%	NOUN
ftr-409	879	26	floor	floor	NOUN
ftr-409	879	27	with	with	ADP
ftr-409	879	28	ease	ease	NOUN
ftr-409	879	29	by	by	ADP
ftr-409	879	30	bundling	bundle	VERB
ftr-409	879	31	their	their	PRON
ftr-409	879	32	investment	investment	NOUN
ftr-409	879	33	advisory	advisory	NOUN
ftr-409	879	34	fees	fee	NOUN
ftr-409	879	35	and	and	CCONJ
ftr-409	879	36	similar	similar	ADJ
ftr-409	879	37	expenditures	expenditure	NOUN
ftr-409	879	38	into	into	ADP
ftr-409	879	39	trustees	trustee	NOUN
ftr-409	879	40	’	'	PUNCT
ftr-409	879	41	compensation	compensation	NOUN
ftr-409	879	42	.	.	PUNCT
ftr-409	880	1	this	this	PRON
ftr-409	880	2	,	,	PUNCT
ftr-409	880	3	in	in	ADP
ftr-409	880	4	turn	turn	NOUN
ftr-409	880	5	,	,	PUNCT
ftr-409	880	6	may	may	AUX
ftr-409	880	7	distort	distort	VERB
ftr-409	880	8	the	the	DET
ftr-409	880	9	decision	decision	NOUN
ftr-409	880	10	about	about	ADP
ftr-409	880	11	who	who	PRON
ftr-409	880	12	should	should	AUX
ftr-409	880	13	serve163	serve163	VERB
ftr-409	880	14	as	as	ADP
ftr-409	880	15	trustee	trustee	NOUN
ftr-409	880	16	.	.	PUNCT
ftr-409	881	1	virtually	virtually	ADV
ftr-409	881	2	all	all	DET
ftr-409	881	3	trust	trust	NOUN
ftr-409	881	4	costs	cost	NOUN
ftr-409	881	5	will	will	AUX
ftr-409	881	6	be	be	AUX
ftr-409	881	7	fully	fully	ADV
ftr-409	881	8	deductible	deductible	ADJ
ftr-409	881	9	if	if	SCONJ
ftr-409	881	10	a	a	DET
ftr-409	881	11	professional	professional	ADJ
ftr-409	881	12	fiduciary	fiduciary	ADJ
ftr-409	881	13	manages	manage	VERB
ftr-409	881	14	the	the	DET
ftr-409	881	15	trust	trust	NOUN
ftr-409	881	16	,	,	PUNCT
ftr-409	881	17	whereas	whereas	SCONJ
ftr-409	881	18	division	division	NOUN
ftr-409	881	19	of	of	ADP
ftr-409	881	20	responsibilities	responsibility	NOUN
ftr-409	881	21	between	between	ADP
ftr-409	881	22	nonprofessional	nonprofessional	ADJ
ftr-409	881	23	trustees	trustee	NOUN
ftr-409	881	24	and	and	CCONJ
ftr-409	881	25	other	other	ADJ
ftr-409	881	26	service	service	NOUN
ftr-409	881	27	providers	provider	NOUN
ftr-409	881	28	will	will	AUX
ftr-409	881	29	cause	cause	VERB
ftr-409	881	30	the	the	DET
ftr-409	881	31	fees	fee	NOUN
ftr-409	881	32	for	for	ADP
ftr-409	881	33	investment	investment	NOUN
ftr-409	881	34	advice	advice	NOUN
ftr-409	881	35	and	and	CCONJ
ftr-409	881	36	most	most	ADJ
ftr-409	881	37	other	other	ADJ
ftr-409	881	38	services	service	NOUN
ftr-409	881	39	to	to	PART
ftr-409	881	40	be	be	AUX
ftr-409	881	41	subject	subject	ADJ
ftr-409	881	42	to	to	ADP
ftr-409	881	43	the	the	DET
ftr-409	881	44	2	2	NUM
ftr-409	881	45	%	%	NOUN
ftr-409	881	46	floor.164	floor.164	NOUN
ftr-409	881	47	this	this	DET
ftr-409	881	48	weakness	weakness	NOUN
ftr-409	881	49	in	in	ADP
ftr-409	881	50	the	the	DET
ftr-409	881	51	tax	tax	NOUN
ftr-409	881	52	court	court	NOUN
ftr-409	881	53	’s	’s	PART
ftr-409	881	54	approach	approach	NOUN
ftr-409	881	55	,	,	PUNCT
ftr-409	881	56	addressed	address	VERB
ftr-409	881	57	in	in	ADP
ftr-409	881	58	the	the	DET
ftr-409	881	59	initial	initial	ADJ
ftr-409	881	60	o’neill	o’neill	NOUN
ftr-409	881	61	decision	decision	NOUN
ftr-409	881	62	,	,	PUNCT
ftr-409	881	63	does	do	AUX
ftr-409	881	64	not	not	PART
ftr-409	881	65	trouble	trouble	VERB
ftr-409	881	66	the	the	DET
ftr-409	881	67	tax	tax	NOUN
ftr-409	881	68	court	court	NOUN
ftr-409	881	69	.	.	PUNCT
ftr-409	882	1	tax	tax	NOUN
ftr-409	882	2	consequences	consequence	NOUN
ftr-409	882	3	often	often	ADV
ftr-409	882	4	turn	turn	VERB
ftr-409	882	5	on	on	ADP
ftr-409	882	6	the	the	DET
ftr-409	882	7	structure	structure	NOUN
ftr-409	882	8	of	of	ADP
ftr-409	882	9	an	an	DET
ftr-409	882	10	arrangement	arrangement	NOUN
ftr-409	882	11	that	that	PRON
ftr-409	882	12	the	the	DET
ftr-409	882	13	taxpayer	taxpayer	NOUN
ftr-409	882	14	chooses	choose	VERB
ftr-409	882	15	,	,	PUNCT
ftr-409	882	16	the	the	DET
ftr-409	882	17	tax	tax	NOUN
ftr-409	882	18	court	court	NOUN
ftr-409	882	19	noted	note	VERB
ftr-409	882	20	in	in	ADP
ftr-409	882	21	o’neill	o’neill	PROPN
ftr-409	882	22	.	.	PUNCT
ftr-409	883	1	the	the	DET
ftr-409	883	2	tax	tax	NOUN
ftr-409	883	3	court	court	NOUN
ftr-409	883	4	re	re	VERB
ftr-409	883	5	-	-	VERB
ftr-409	883	6	affirmed	affirm	VERB
ftr-409	883	7	its	its	PRON
ftr-409	883	8	view	view	NOUN
ftr-409	883	9	in	in	ADP
ftr-409	883	10	2005	2005	NUM
ftr-409	883	11	in	in	ADP
ftr-409	883	12	rudkin	rudkin	NOUN
ftr-409	883	13	v.165	v.165	NOUN
ftr-409	883	14	comm’r	comm’r	NOUN
ftr-409	883	15	,	,	PUNCT
ftr-409	883	16	a	a	DET
ftr-409	883	17	case	case	NOUN
ftr-409	883	18	appealable	appealable	ADJ
ftr-409	883	19	to	to	ADP
ftr-409	883	20	the	the	DET
ftr-409	883	21	2nd	2nd	ADJ
ftr-409	883	22	circuit	circuit	NOUN
ftr-409	883	23	,	,	PUNCT
ftr-409	883	24	which	which	PRON
ftr-409	883	25	has	have	AUX
ftr-409	883	26	not	not	PART
ftr-409	883	27	yet	yet	ADV
ftr-409	883	28	ruled	rule	VERB
ftr-409	883	29	on	on	ADP
ftr-409	883	30	the	the	DET
ftr-409	883	31	interpretation	interpretation	NOUN
ftr-409	883	32	of	of	ADP
ftr-409	883	33	§	§	PROPN
ftr-409	883	34	67(e	67(e	NOUN
ftr-409	883	35	)	)	PUNCT
ftr-409	883	36	.	.	PUNCT
ftr-409	884	1	neither	neither	CCONJ
ftr-409	884	2	rudkin	rudkin	NOUN
ftr-409	884	3	nor	nor	CCONJ
ftr-409	884	4	o’neill	o’neill	NOUN
ftr-409	884	5	nor	nor	CCONJ
ftr-409	884	6	the	the	DET
ftr-409	884	7	decisions	decision	NOUN
ftr-409	884	8	of	of	ADP
ftr-409	884	9	the166	the166	NOUN
ftr-409	884	10	4th	4th	ADJ
ftr-409	884	11	and	and	CCONJ
ftr-409	884	12	the	the	DET
ftr-409	884	13	federal	federal	ADJ
ftr-409	884	14	circuits	circuit	NOUN
ftr-409	884	15	that	that	PRON
ftr-409	884	16	followed	follow	VERB
ftr-409	884	17	the	the	DET
ftr-409	884	18	tax	tax	NOUN
ftr-409	884	19	court	court	NOUN
ftr-409	884	20	’s	’s	PART
ftr-409	884	21	interpretation	interpretation	NOUN
ftr-409	884	22	explained	explain	VERB
ftr-409	884	23	how	how	SCONJ
ftr-409	884	24	such	such	DET
ftr-409	884	25	a	a	DET
ftr-409	884	26	formalistic	formalistic	ADJ
ftr-409	884	27	approach	approach	NOUN
ftr-409	884	28	would	would	AUX
ftr-409	884	29	square	square	VERB
ftr-409	884	30	with	with	ADP
ftr-409	884	31	the	the	DET
ftr-409	884	32	plain	plain	ADJ
ftr-409	884	33	intention	intention	NOUN
ftr-409	884	34	to	to	PART
ftr-409	884	35	prevent	prevent	VERB
ftr-409	884	36	the	the	DET
ftr-409	884	37	applicability	applicability	NOUN
ftr-409	884	38	of	of	ADP
ftr-409	884	39	the	the	DET
ftr-409	884	40	2	2	NUM
ftr-409	884	41	%	%	NOUN
ftr-409	884	42	floor	floor	NOUN
ftr-409	884	43	from	from	ADP
ftr-409	884	44	turning	turn	VERB
ftr-409	884	45	on	on	ADP
ftr-409	884	46	the	the	DET
ftr-409	884	47	form	form	NOUN
ftr-409	884	48	of	of	ADP
ftr-409	884	49	ownership	ownership	NOUN
ftr-409	884	50	.	.	PUNCT
ftr-409	885	1	this	this	DET
ftr-409	885	2	gap	gap	NOUN
ftr-409	885	3	in	in	ADP
ftr-409	885	4	reasoning	reasoning	NOUN
ftr-409	885	5	undermines	undermine	VERB
ftr-409	885	6	the	the	DET
ftr-409	885	7	tax	tax	NOUN
ftr-409	885	8	court	court	NOUN
ftr-409	885	9	’s	’s	PART
ftr-409	885	10	approach	approach	NOUN
ftr-409	885	11	,	,	PUNCT
ftr-409	885	12	both	both	PRON
ftr-409	885	13	as	as	ADP
ftr-409	885	14	a	a	DET
ftr-409	885	15	matter	matter	NOUN
ftr-409	885	16	of	of	ADP
ftr-409	885	17	statutory	statutory	ADJ
ftr-409	885	18	interpretation	interpretation	NOUN
ftr-409	885	19	and	and	CCONJ
ftr-409	885	20	as	as	ADP
ftr-409	885	21	a	a	DET
ftr-409	885	22	matter	matter	NOUN
ftr-409	885	23	of	of	ADP
ftr-409	885	24	equity	equity	NOUN
ftr-409	885	25	.	.	PUNCT
ftr-409	886	1	with	with	ADP
ftr-409	886	2	no	no	DET
ftr-409	886	3	161	161	NUM
ftr-409	886	4	.	.	PUNCT
ftr-409	887	1	328	328	NUM
ftr-409	887	2	f.3d	f.3d	NUM
ftr-409	887	3	at	at	ADP
ftr-409	887	4	132	132	NUM
ftr-409	887	5	.	.	PUNCT
ftr-409	888	1	162	162	NUM
ftr-409	888	2	.	.	PUNCT
ftr-409	889	1	see	see	VERB
ftr-409	889	2	supra	supra	PROPN
ftr-409	889	3	notes	note	VERB
ftr-409	889	4	114	114	NUM
ftr-409	889	5	-	-	SYM
ftr-409	889	6	121	121	NUM
ftr-409	889	7	and	and	CCONJ
ftr-409	889	8	accompanying	accompany	VERB
ftr-409	889	9	text	text	NOUN
ftr-409	889	10	.	.	PUNCT
ftr-409	890	1	163	163	NUM
ftr-409	890	2	.	.	X
ftr-409	891	1	stevenson	stevenson	PROPN
ftr-409	891	2	,	,	PUNCT
ftr-409	891	3	supra	supra	PROPN
ftr-409	891	4	note	note	PROPN
ftr-409	891	5	103	103	NUM
ftr-409	891	6	at	at	ADP
ftr-409	891	7	666	666	NUM
ftr-409	891	8	.	.	NOUN
ftr-409	891	9	164	164	NUM
ftr-409	891	10	.	.	PUNCT
ftr-409	892	1	this	this	DET
ftr-409	892	2	result	result	NOUN
ftr-409	892	3	can	can	AUX
ftr-409	892	4	not	not	PART
ftr-409	892	5	be	be	AUX
ftr-409	892	6	avoided	avoid	VERB
ftr-409	892	7	by	by	ADP
ftr-409	892	8	claiming	claim	VERB
ftr-409	892	9	commissions	commission	NOUN
ftr-409	892	10	and	and	CCONJ
ftr-409	892	11	then	then	ADV
ftr-409	892	12	paying	pay	VERB
ftr-409	892	13	investment	investment	NOUN
ftr-409	892	14	advisors	advisor	NOUN
ftr-409	892	15	personally	personally	ADV
ftr-409	892	16	.	.	PUNCT
ftr-409	893	1	an	an	DET
ftr-409	893	2	individual	individual	ADJ
ftr-409	893	3	trustee	trustee	NOUN
ftr-409	893	4	who	who	PRON
ftr-409	893	5	takes	take	VERB
ftr-409	893	6	this	this	DET
ftr-409	893	7	approach	approach	NOUN
ftr-409	893	8	would	would	AUX
ftr-409	893	9	have	have	VERB
ftr-409	893	10	to	to	PART
ftr-409	893	11	include	include	VERB
ftr-409	893	12	commissions	commission	NOUN
ftr-409	893	13	in	in	ADP
ftr-409	893	14	income	income	NOUN
ftr-409	893	15	,	,	PUNCT
ftr-409	893	16	but	but	CCONJ
ftr-409	893	17	could	could	AUX
ftr-409	893	18	offset	offset	VERB
ftr-409	893	19	income	income	NOUN
ftr-409	893	20	with	with	ADP
ftr-409	893	21	the	the	DET
ftr-409	893	22	payment	payment	NOUN
ftr-409	893	23	of	of	ADP
ftr-409	893	24	investment	investment	NOUN
ftr-409	893	25	advisory	advisory	NOUN
ftr-409	893	26	fees	fee	NOUN
ftr-409	893	27	only	only	ADV
ftr-409	893	28	to	to	ADP
ftr-409	893	29	the	the	DET
ftr-409	893	30	extent	extent	NOUN
ftr-409	893	31	that	that	SCONJ
ftr-409	893	32	payment	payment	NOUN
ftr-409	893	33	together	together	ADV
ftr-409	893	34	with	with	ADP
ftr-409	893	35	the	the	DET
ftr-409	893	36	individual	individual	NOUN
ftr-409	893	37	’s	’s	PART
ftr-409	893	38	other	other	ADJ
ftr-409	893	39	miscellaneous	miscellaneous	ADJ
ftr-409	893	40	itemized	itemize	VERB
ftr-409	893	41	deductions	deduction	NOUN
ftr-409	893	42	exceeded	exceed	VERB
ftr-409	893	43	the	the	DET
ftr-409	893	44	2	2	NUM
ftr-409	893	45	%	%	NOUN
ftr-409	893	46	floor	floor	NOUN
ftr-409	893	47	.	.	PUNCT
ftr-409	894	1	james	james	PROPN
ftr-409	894	2	l.	l.	PROPN
ftr-409	894	3	boring	boring	PROPN
ftr-409	894	4	,	,	PUNCT
ftr-409	894	5	trusts	trust	NOUN
ftr-409	894	6	and	and	CCONJ
ftr-409	894	7	the	the	DET
ftr-409	894	8	2	2	NUM
ftr-409	894	9	%	%	NOUN
ftr-409	894	10	floor	floor	NOUN
ftr-409	894	11	,	,	PUNCT
ftr-409	894	12	29	29	NUM
ftr-409	894	13	actec	actec	ADJ
ftr-409	894	14	notes	note	NOUN
ftr-409	894	15	98	98	NUM
ftr-409	894	16	(	(	PUNCT
ftr-409	894	17	2003	2003	NUM
ftr-409	894	18	)	)	PUNCT
ftr-409	894	19	.	.	PUNCT
ftr-409	895	1	165	165	NUM
ftr-409	895	2	.	.	X
ftr-409	895	3	98	98	NUM
ftr-409	895	4	t.c	t.c	PROPN
ftr-409	895	5	.	.	PUNCT
ftr-409	896	1	at	at	ADP
ftr-409	896	2	231	231	NUM
ftr-409	896	3	.	.	PUNCT
ftr-409	897	1	in	in	ADP
ftr-409	897	2	the	the	DET
ftr-409	897	3	words	word	NOUN
ftr-409	897	4	of	of	ADP
ftr-409	897	5	the	the	DET
ftr-409	897	6	tax	tax	NOUN
ftr-409	897	7	court	court	NOUN
ftr-409	897	8	:	:	PUNCT
ftr-409	897	9	“	"	PUNCT
ftr-409	897	10	we	we	PRON
ftr-409	897	11	must	must	AUX
ftr-409	897	12	consider	consider	VERB
ftr-409	897	13	the	the	DET
ftr-409	897	14	tax	tax	NOUN
ftr-409	897	15	consequences	consequence	NOUN
ftr-409	897	16	of	of	ADP
ftr-409	897	17	the	the	DET
ftr-409	897	18	events	event	NOUN
ftr-409	897	19	as	as	SCONJ
ftr-409	897	20	they	they	PRON
ftr-409	897	21	actually	actually	ADV
ftr-409	897	22	transpired	transpire	VERB
ftr-409	897	23	.	.	PUNCT
ftr-409	898	1	the	the	DET
ftr-409	898	2	fact	fact	NOUN
ftr-409	898	3	that	that	SCONJ
ftr-409	898	4	some	some	DET
ftr-409	898	5	other	other	ADJ
ftr-409	898	6	method	method	NOUN
ftr-409	898	7	of	of	ADP
ftr-409	898	8	meeting	meet	VERB
ftr-409	898	9	the	the	DET
ftr-409	898	10	trust	trust	NOUN
ftr-409	898	11	objectives	objective	NOUN
ftr-409	898	12	might	might	AUX
ftr-409	898	13	conceivably	conceivably	ADV
ftr-409	898	14	have	have	AUX
ftr-409	898	15	a	a	DET
ftr-409	898	16	different	different	ADJ
ftr-409	898	17	tax	tax	NOUN
ftr-409	898	18	result	result	NOUN
ftr-409	898	19	is	be	AUX
ftr-409	898	20	irrelevant	irrelevant	ADJ
ftr-409	898	21	here	here	ADV
ftr-409	898	22	.	.	PUNCT
ftr-409	898	23	”	"	PUNCT
ftr-409	899	1	166	166	NUM
ftr-409	899	2	.	.	X
ftr-409	899	3	124	124	NUM
ftr-409	899	4	t.c	t.c	PROPN
ftr-409	899	5	.	.	PROPN
ftr-409	899	6	304	304	NUM
ftr-409	899	7	(	(	PUNCT
ftr-409	899	8	2005	2005	NUM
ftr-409	899	9	)	)	PUNCT
ftr-409	899	10	.	.	PUNCT
ftr-409	900	1	2006	2006	NUM
ftr-409	900	2	]	]	PUNCT
ftr-409	900	3	taxing	tax	VERB
ftr-409	900	4	middle	middle	ADJ
ftr-409	900	5	class	class	NOUN
ftr-409	900	6	trust(s	trust(s	PROPN
ftr-409	900	7	)	)	PUNCT
ftr-409	900	8	545	545	NUM
ftr-409	900	9	alternative	alternative	ADJ
ftr-409	900	10	interpretation	interpretation	NOUN
ftr-409	900	11	that	that	PRON
ftr-409	900	12	produces	produce	VERB
ftr-409	900	13	better	well	ADJ
ftr-409	900	14	results	result	NOUN
ftr-409	900	15	,	,	PUNCT
ftr-409	900	16	however	however	ADV
ftr-409	900	17	,	,	PUNCT
ftr-409	900	18	it	it	PRON
ftr-409	900	19	remains	remain	VERB
ftr-409	900	20	the	the	DET
ftr-409	900	21	predominant	predominant	ADJ
ftr-409	900	22	interpretation	interpretation	NOUN
ftr-409	900	23	of	of	ADP
ftr-409	900	24	section	section	NOUN
ftr-409	900	25	67(e	67(e	NUM
ftr-409	900	26	)	)	PUNCT
ftr-409	900	27	.	.	PUNCT
ftr-409	901	1	iv	iv	X
ftr-409	901	2	.	.	PUNCT
ftr-409	902	1	filling	fill	VERB
ftr-409	902	2	in	in	ADP
ftr-409	902	3	the	the	DET
ftr-409	902	4	cracks	crack	NOUN
ftr-409	902	5	in	in	ADP
ftr-409	902	6	the	the	DET
ftr-409	902	7	two	two	NUM
ftr-409	902	8	percent	percent	NOUN
ftr-409	902	9	floor	floor	NOUN
ftr-409	902	10	the	the	DET
ftr-409	902	11	fundamental	fundamental	ADJ
ftr-409	902	12	problem	problem	NOUN
ftr-409	902	13	with	with	ADP
ftr-409	902	14	section	section	NOUN
ftr-409	902	15	67(e	67(e	NUM
ftr-409	902	16	)	)	PUNCT
ftr-409	902	17	is	be	AUX
ftr-409	902	18	that	that	SCONJ
ftr-409	902	19	it	it	PRON
ftr-409	902	20	describes	describe	VERB
ftr-409	902	21	a	a	DET
ftr-409	902	22	category	category	NOUN
ftr-409	902	23	of	of	ADP
ftr-409	902	24	expenses	expense	NOUN
ftr-409	902	25	(	(	PUNCT
ftr-409	902	26	expenses	expense	NOUN
ftr-409	902	27	other	other	ADJ
ftr-409	902	28	than	than	ADP
ftr-409	902	29	those	those	PRON
ftr-409	902	30	an	an	DET
ftr-409	902	31	outright	outright	ADJ
ftr-409	902	32	owner	owner	NOUN
ftr-409	902	33	would	would	AUX
ftr-409	902	34	incur	incur	VERB
ftr-409	902	35	)	)	PUNCT
ftr-409	902	36	that	that	PRON
ftr-409	902	37	are	be	AUX
ftr-409	902	38	not	not	PART
ftr-409	902	39	readily	readily	ADV
ftr-409	902	40	identifiable	identifiable	ADJ
ftr-409	902	41	.	.	PUNCT
ftr-409	903	1	the	the	DET
ftr-409	903	2	difficulty	difficulty	NOUN
ftr-409	903	3	in	in	ADP
ftr-409	903	4	identifying	identify	VERB
ftr-409	903	5	these	these	DET
ftr-409	903	6	expenses	expense	NOUN
ftr-409	903	7	is	be	AUX
ftr-409	903	8	that	that	SCONJ
ftr-409	903	9	outright	outright	ADJ
ftr-409	903	10	owners	owner	NOUN
ftr-409	903	11	exercise	exercise	VERB
ftr-409	903	12	choice	choice	NOUN
ftr-409	903	13	as	as	ADP
ftr-409	903	14	to	to	ADP
ftr-409	903	15	whether	whether	SCONJ
ftr-409	903	16	or	or	CCONJ
ftr-409	903	17	not	not	PART
ftr-409	903	18	to	to	PART
ftr-409	903	19	incur	incur	VERB
ftr-409	903	20	asset	asset	NOUN
ftr-409	903	21	management	management	NOUN
ftr-409	903	22	expenses	expense	NOUN
ftr-409	903	23	,	,	PUNCT
ftr-409	903	24	and	and	CCONJ
ftr-409	903	25	so	so	ADV
ftr-409	903	26	the	the	DET
ftr-409	903	27	statute	statute	NOUN
ftr-409	903	28	requires	require	VERB
ftr-409	903	29	assumptions	assumption	NOUN
ftr-409	903	30	(	(	PUNCT
ftr-409	903	31	or	or	CCONJ
ftr-409	903	32	information	information	NOUN
ftr-409	903	33	)	)	PUNCT
ftr-409	903	34	about	about	ADP
ftr-409	903	35	the	the	DET
ftr-409	903	36	exercise	exercise	NOUN
ftr-409	903	37	of	of	ADP
ftr-409	903	38	this	this	DET
ftr-409	903	39	discretion	discretion	NOUN
ftr-409	903	40	.	.	PUNCT
ftr-409	904	1	the	the	DET
ftr-409	904	2	challenge	challenge	NOUN
ftr-409	904	3	that	that	PRON
ftr-409	904	4	section	section	NOUN
ftr-409	904	5	67(e	67(e	NUM
ftr-409	904	6	)	)	PUNCT
ftr-409	904	7	presents	present	NOUN
ftr-409	904	8	is	be	AUX
ftr-409	904	9	to	to	PART
ftr-409	904	10	identify	identify	VERB
ftr-409	904	11	a	a	DET
ftr-409	904	12	set	set	NOUN
ftr-409	904	13	of	of	ADP
ftr-409	904	14	supportable	supportable	ADJ
ftr-409	904	15	assumptions	assumption	NOUN
ftr-409	904	16	that	that	PRON
ftr-409	904	17	produces	produce	VERB
ftr-409	904	18	equitable	equitable	ADJ
ftr-409	904	19	results	result	NOUN
ftr-409	904	20	with	with	ADP
ftr-409	904	21	minimal	minimal	ADJ
ftr-409	904	22	administrative	administrative	ADJ
ftr-409	904	23	effort	effort	NOUN
ftr-409	904	24	.	.	PUNCT
ftr-409	905	1	the	the	DET
ftr-409	905	2	interpretation	interpretation	NOUN
ftr-409	905	3	that	that	PRON
ftr-409	905	4	meets	meet	VERB
ftr-409	905	5	this	this	DET
ftr-409	905	6	challenge	challenge	NOUN
ftr-409	905	7	defines	define	NOUN
ftr-409	905	8	expenses	expense	NOUN
ftr-409	905	9	attributable	attributable	ADJ
ftr-409	905	10	to	to	PART
ftr-409	905	11	trust	trust	VERB
ftr-409	905	12	ownership	ownership	NOUN
ftr-409	905	13	as	as	ADP
ftr-409	905	14	expenses	expense	NOUN
ftr-409	905	15	of	of	ADP
ftr-409	905	16	trusts	trust	NOUN
ftr-409	905	17	that	that	PRON
ftr-409	905	18	distribute	distribute	VERB
ftr-409	905	19	all	all	PRON
ftr-409	905	20	of	of	ADP
ftr-409	905	21	their	their	PRON
ftr-409	905	22	income	income	NOUN
ftr-409	905	23	in	in	ADP
ftr-409	905	24	the	the	DET
ftr-409	905	25	taxable	taxable	ADJ
ftr-409	905	26	year	year	NOUN
ftr-409	905	27	for	for	ADP
ftr-409	905	28	which	which	PRON
ftr-409	905	29	expenses	expense	NOUN
ftr-409	905	30	are	be	AUX
ftr-409	905	31	incurred	incur	VERB
ftr-409	905	32	.	.	PUNCT
ftr-409	906	1	correspondingly	correspondingly	ADV
ftr-409	906	2	,	,	PUNCT
ftr-409	906	3	expenses	expense	NOUN
ftr-409	906	4	of	of	ADP
ftr-409	906	5	trusts	trust	NOUN
ftr-409	906	6	that	that	PRON
ftr-409	906	7	do	do	AUX
ftr-409	906	8	not	not	PART
ftr-409	906	9	distribute	distribute	VERB
ftr-409	906	10	all	all	PRON
ftr-409	906	11	of	of	ADP
ftr-409	906	12	their	their	PRON
ftr-409	906	13	income	income	NOUN
ftr-409	906	14	in	in	ADP
ftr-409	906	15	a	a	DET
ftr-409	906	16	given	give	VERB
ftr-409	906	17	taxable	taxable	ADJ
ftr-409	906	18	year	year	NOUN
ftr-409	906	19	would	would	AUX
ftr-409	906	20	be	be	AUX
ftr-409	906	21	treated	treat	VERB
ftr-409	906	22	as	as	ADP
ftr-409	906	23	asset	asset	NOUN
ftr-409	906	24	management	management	NOUN
ftr-409	906	25	expenses	expense	NOUN
ftr-409	906	26	analogous	analogous	ADJ
ftr-409	906	27	to	to	ADP
ftr-409	906	28	those	those	PRON
ftr-409	906	29	incurred	incur	VERB
ftr-409	906	30	by	by	ADP
ftr-409	906	31	individuals	individual	NOUN
ftr-409	906	32	,	,	PUNCT
ftr-409	906	33	and	and	CCONJ
ftr-409	906	34	thus	thus	ADV
ftr-409	906	35	would	would	AUX
ftr-409	906	36	be	be	AUX
ftr-409	906	37	subject	subject	ADJ
ftr-409	906	38	to	to	ADP
ftr-409	906	39	the	the	DET
ftr-409	906	40	2	2	NUM
ftr-409	906	41	%	%	NOUN
ftr-409	906	42	floor	floor	NOUN
ftr-409	906	43	.	.	PUNCT
ftr-409	907	1	under	under	ADP
ftr-409	907	2	this	this	DET
ftr-409	907	3	interpretation	interpretation	NOUN
ftr-409	907	4	,	,	PUNCT
ftr-409	907	5	the	the	DET
ftr-409	907	6	2	2	NUM
ftr-409	907	7	%	%	NOUN
ftr-409	907	8	floor	floor	NOUN
ftr-409	907	9	applies	apply	VERB
ftr-409	907	10	to	to	ADP
ftr-409	907	11	all	all	PRON
ftr-409	907	12	of	of	ADP
ftr-409	907	13	a	a	DET
ftr-409	907	14	trust	trust	NOUN
ftr-409	907	15	’s	’s	PART
ftr-409	907	16	asset	asset	NOUN
ftr-409	907	17	management	management	NOUN
ftr-409	907	18	expenses	expense	NOUN
ftr-409	907	19	incurred	incur	VERB
ftr-409	907	20	in	in	ADP
ftr-409	907	21	a	a	DET
ftr-409	907	22	taxable	taxable	ADJ
ftr-409	907	23	year	year	NOUN
ftr-409	907	24	,	,	PUNCT
ftr-409	907	25	or	or	CCONJ
ftr-409	907	26	none	none	NOUN
ftr-409	907	27	of	of	ADP
ftr-409	907	28	them	they	PRON
ftr-409	907	29	,	,	PUNCT
ftr-409	907	30	depending	depend	VERB
ftr-409	907	31	upon	upon	SCONJ
ftr-409	907	32	whether	whether	SCONJ
ftr-409	907	33	or	or	CCONJ
ftr-409	907	34	not	not	PART
ftr-409	907	35	the	the	DET
ftr-409	907	36	trust	trust	NOUN
ftr-409	907	37	distributes	distribute	VERB
ftr-409	907	38	all	all	PRON
ftr-409	907	39	of	of	ADP
ftr-409	907	40	its	its	PRON
ftr-409	907	41	income	income	NOUN
ftr-409	907	42	.	.	PUNCT
ftr-409	908	1	this	this	DET
ftr-409	908	2	interpretation	interpretation	NOUN
ftr-409	908	3	,	,	PUNCT
ftr-409	908	4	referred	refer	VERB
ftr-409	908	5	to	to	ADP
ftr-409	908	6	in	in	ADP
ftr-409	908	7	the	the	DET
ftr-409	908	8	balance	balance	NOUN
ftr-409	908	9	of	of	ADP
ftr-409	908	10	this	this	DET
ftr-409	908	11	article	article	NOUN
ftr-409	908	12	as	as	ADP
ftr-409	908	13	the	the	DET
ftr-409	908	14	contextualized	contextualized	ADJ
ftr-409	908	15	interpretation	interpretation	NOUN
ftr-409	908	16	,	,	PUNCT
ftr-409	908	17	differs	differ	VERB
ftr-409	908	18	from	from	ADP
ftr-409	908	19	other	other	ADJ
ftr-409	908	20	interpretations	interpretation	NOUN
ftr-409	908	21	of	of	ADP
ftr-409	908	22	section	section	NOUN
ftr-409	908	23	67(e	67(e	PROPN
ftr-409	908	24	)	)	PUNCT
ftr-409	908	25	because	because	SCONJ
ftr-409	908	26	it	it	PRON
ftr-409	908	27	focuses	focus	VERB
ftr-409	908	28	on	on	ADP
ftr-409	908	29	the	the	DET
ftr-409	908	30	use	use	NOUN
ftr-409	908	31	of	of	ADP
ftr-409	908	32	trust	trust	NOUN
ftr-409	908	33	income	income	NOUN
ftr-409	908	34	rather	rather	ADV
ftr-409	908	35	than	than	ADP
ftr-409	908	36	the	the	DET
ftr-409	908	37	character	character	NOUN
ftr-409	908	38	,	,	PUNCT
ftr-409	908	39	label	label	NOUN
ftr-409	908	40	,	,	PUNCT
ftr-409	908	41	amount	amount	NOUN
ftr-409	908	42	or	or	CCONJ
ftr-409	908	43	other	other	ADJ
ftr-409	908	44	attribute	attribute	NOUN
ftr-409	908	45	of	of	ADP
ftr-409	908	46	a	a	DET
ftr-409	908	47	particular	particular	ADJ
ftr-409	908	48	expense	expense	NOUN
ftr-409	908	49	.	.	PUNCT
ftr-409	909	1	although	although	SCONJ
ftr-409	909	2	it	it	PRON
ftr-409	909	3	is	be	AUX
ftr-409	909	4	less	less	ADV
ftr-409	909	5	intuitive	intuitive	ADJ
ftr-409	909	6	than	than	ADP
ftr-409	909	7	the	the	DET
ftr-409	909	8	“	"	PUNCT
ftr-409	909	9	plain	plain	ADJ
ftr-409	909	10	meaning	meaning	NOUN
ftr-409	909	11	”	"	PUNCT
ftr-409	909	12	interpretation	interpretation	NOUN
ftr-409	909	13	,	,	PUNCT
ftr-409	909	14	it	it	PRON
ftr-409	909	15	fits	fit	VERB
ftr-409	909	16	the	the	DET
ftr-409	909	17	statutory	statutory	ADJ
ftr-409	909	18	text	text	NOUN
ftr-409	909	19	at	at	ADP
ftr-409	909	20	least	least	ADJ
ftr-409	909	21	as	as	ADV
ftr-409	909	22	well	well	ADV
ftr-409	909	23	and	and	CCONJ
ftr-409	909	24	it	it	PRON
ftr-409	909	25	produces	produce	VERB
ftr-409	909	26	greater	great	ADJ
ftr-409	909	27	equity	equity	NOUN
ftr-409	909	28	with	with	ADP
ftr-409	909	29	less	less	ADJ
ftr-409	909	30	administrative	administrative	ADJ
ftr-409	909	31	effort	effort	NOUN
ftr-409	909	32	.	.	PUNCT
ftr-409	910	1	a.	a.	NOUN
ftr-409	910	2	statutory	statutory	ADJ
ftr-409	910	3	grounding	grounding	NOUN
ftr-409	910	4	of	of	ADP
ftr-409	910	5	the	the	DET
ftr-409	910	6	contextualized	contextualized	ADJ
ftr-409	910	7	interpretation	interpretation	NOUN
ftr-409	910	8	section	section	NOUN
ftr-409	910	9	67(e	67(e	PROPN
ftr-409	910	10	)	)	PUNCT
ftr-409	910	11	invites	invite	VERB
ftr-409	910	12	a	a	DET
ftr-409	910	13	wide	wide	ADJ
ftr-409	910	14	range	range	NOUN
ftr-409	910	15	of	of	ADP
ftr-409	910	16	interpretations	interpretation	NOUN
ftr-409	910	17	because	because	SCONJ
ftr-409	910	18	it	it	PRON
ftr-409	910	19	articulates	articulate	VERB
ftr-409	910	20	a	a	DET
ftr-409	910	21	desired	desire	VERB
ftr-409	910	22	end	end	NOUN
ftr-409	910	23	rather	rather	ADV
ftr-409	910	24	than	than	ADP
ftr-409	910	25	a	a	DET
ftr-409	910	26	means	mean	NOUN
ftr-409	910	27	to	to	PART
ftr-409	910	28	achieve	achieve	VERB
ftr-409	910	29	that	that	DET
ftr-409	910	30	end	end	NOUN
ftr-409	910	31	.	.	PUNCT
ftr-409	911	1	the	the	DET
ftr-409	911	2	exemption	exemption	NOUN
ftr-409	911	3	from	from	ADP
ftr-409	911	4	the	the	DET
ftr-409	911	5	2	2	NUM
ftr-409	911	6	%	%	NOUN
ftr-409	911	7	floor	floor	NOUN
ftr-409	911	8	for	for	ADP
ftr-409	911	9	“	"	PUNCT
ftr-409	911	10	[	[	X
ftr-409	911	11	expenses	expense	NOUN
ftr-409	911	12	]	]	PUNCT
ftr-409	911	13	that	that	PRON
ftr-409	911	14	would	would	AUX
ftr-409	911	15	not	not	PART
ftr-409	911	16	have	have	AUX
ftr-409	911	17	been	be	AUX
ftr-409	911	18	incurred	incur	VERB
ftr-409	911	19	if	if	SCONJ
ftr-409	911	20	the	the	DET
ftr-409	911	21	property	property	NOUN
ftr-409	911	22	were	be	AUX
ftr-409	911	23	not	not	PART
ftr-409	911	24	held	hold	VERB
ftr-409	911	25	in	in	ADP
ftr-409	911	26	[	[	X
ftr-409	911	27	trust	trust	NOUN
ftr-409	911	28	]	]	PUNCT
ftr-409	911	29	”	"	PUNCT
ftr-409	911	30	requires	require	VERB
ftr-409	911	31	uniform	uniform	ADJ
ftr-409	911	32	treatment	treatment	NOUN
ftr-409	911	33	for	for	ADP
ftr-409	911	34	asset	asset	NOUN
ftr-409	911	35	management	management	NOUN
ftr-409	911	36	expenses	expense	NOUN
ftr-409	911	37	incurred	incur	VERB
ftr-409	911	38	by	by	ADP
ftr-409	911	39	trusts	trust	NOUN
ftr-409	911	40	and	and	CCONJ
ftr-409	911	41	outright	outright	ADJ
ftr-409	911	42	owners	owner	NOUN
ftr-409	911	43	.	.	PUNCT
ftr-409	912	1	the	the	DET
ftr-409	912	2	quoted167	quoted167	PROPN
ftr-409	912	3	167	167	NUM
ftr-409	912	4	.	.	PUNCT
ftr-409	913	1	cf	cf	INTJ
ftr-409	913	2	.	.	PUNCT
ftr-409	913	3	,	,	PUNCT
ftr-409	913	4	irc	irc	ADV
ftr-409	913	5	§	§	PROPN
ftr-409	913	6	67(e	67(e	PROPN
ftr-409	913	7	)	)	PUNCT
ftr-409	913	8	(	(	PUNCT
ftr-409	913	9	flush	flush	NOUN
ftr-409	913	10	)	)	PUNCT
ftr-409	913	11	(	(	PUNCT
ftr-409	913	12	mandating	mandate	VERB
ftr-409	913	13	application	application	NOUN
ftr-409	913	14	of	of	ADP
ftr-409	913	15	the	the	DET
ftr-409	913	16	standard	standard	NOUN
ftr-409	913	17	in	in	ADP
ftr-409	913	18	a	a	DET
ftr-409	913	19	way	way	NOUN
ftr-409	913	20	that	that	PRON
ftr-409	913	21	maintains	maintain	VERB
ftr-409	913	22	the	the	DET
ftr-409	913	23	equity	equity	NOUN
ftr-409	913	24	that	that	DET
ftr-409	913	25	subchapter	subchapter	NOUN
ftr-409	913	26	j	j	PROPN
ftr-409	913	27	produces	produce	VERB
ftr-409	913	28	for	for	ADP
ftr-409	913	29	trust	trust	NOUN
ftr-409	913	30	beneficiaries	beneficiary	NOUN
ftr-409	913	31	and	and	CCONJ
ftr-409	913	32	other	other	ADJ
ftr-409	913	33	individuals	individual	NOUN
ftr-409	913	34	without	without	ADP
ftr-409	913	35	regard	regard	NOUN
ftr-409	913	36	to	to	ADP
ftr-409	913	37	the	the	DET
ftr-409	913	38	2	2	NUM
ftr-409	913	39	%	%	NOUN
ftr-409	913	40	floor	floor	NOUN
ftr-409	913	41	)	)	PUNCT
ftr-409	913	42	.	.	PUNCT
ftr-409	914	1	546	546	NUM
ftr-409	914	2	florida	florida	PROPN
ftr-409	914	3	tax	tax	NOUN
ftr-409	914	4	review	review	NOUN
ftr-409	914	5	[	[	X
ftr-409	914	6	vol.7:8	vol.7:8	ADJ
ftr-409	914	7	phrase	phrase	NOUN
ftr-409	914	8	can	can	AUX
ftr-409	914	9	not	not	PART
ftr-409	914	10	function	function	VERB
ftr-409	914	11	as	as	ADP
ftr-409	914	12	a	a	DET
ftr-409	914	13	self	self	NOUN
ftr-409	914	14	-	-	PUNCT
ftr-409	914	15	contained	contain	VERB
ftr-409	914	16	standard	standard	NOUN
ftr-409	914	17	to	to	PART
ftr-409	914	18	achieve	achieve	VERB
ftr-409	914	19	the	the	DET
ftr-409	914	20	articulated	articulated	ADJ
ftr-409	914	21	equitable	equitable	ADJ
ftr-409	914	22	objective	objective	NOUN
ftr-409	914	23	,	,	PUNCT
ftr-409	914	24	however	however	ADV
ftr-409	914	25	,	,	PUNCT
ftr-409	914	26	because	because	SCONJ
ftr-409	914	27	it	it	PRON
ftr-409	914	28	describes	describe	VERB
ftr-409	914	29	a	a	DET
ftr-409	914	30	hypothetical	hypothetical	ADJ
ftr-409	914	31	decision	decision	NOUN
ftr-409	914	32	by	by	ADP
ftr-409	914	33	an	an	DET
ftr-409	914	34	unidentified	unidentified	ADJ
ftr-409	914	35	owner	owner	NOUN
ftr-409	914	36	.	.	PUNCT
ftr-409	915	1	the	the	DET
ftr-409	915	2	content	content	NOUN
ftr-409	915	3	of	of	ADP
ftr-409	915	4	the	the	DET
ftr-409	915	5	standard	standard	NOUN
ftr-409	915	6	depends	depend	VERB
ftr-409	915	7	upon	upon	SCONJ
ftr-409	915	8	the	the	DET
ftr-409	915	9	criteria	criterion	NOUN
ftr-409	915	10	that	that	PRON
ftr-409	915	11	would	would	AUX
ftr-409	915	12	influence	influence	VERB
ftr-409	915	13	the	the	DET
ftr-409	915	14	outright	outright	ADJ
ftr-409	915	15	owner	owner	NOUN
ftr-409	915	16	’s	’s	PART
ftr-409	915	17	expenditure	expenditure	NOUN
ftr-409	915	18	decisions	decision	NOUN
ftr-409	915	19	.	.	PUNCT
ftr-409	916	1	to	to	ADP
ftr-409	916	2	the	the	DET
ftr-409	916	3	extent	extent	NOUN
ftr-409	916	4	that	that	SCONJ
ftr-409	916	5	the	the	DET
ftr-409	916	6	criteria	criterion	NOUN
ftr-409	916	7	involve	involve	VERB
ftr-409	916	8	factual	factual	ADJ
ftr-409	916	9	circumstances	circumstance	NOUN
ftr-409	916	10	,	,	PUNCT
ftr-409	916	11	those	those	DET
ftr-409	916	12	facts	fact	NOUN
ftr-409	916	13	(	(	PUNCT
ftr-409	916	14	or	or	CCONJ
ftr-409	916	15	a	a	DET
ftr-409	916	16	process	process	NOUN
ftr-409	916	17	for	for	ADP
ftr-409	916	18	determining	determine	VERB
ftr-409	916	19	those	those	DET
ftr-409	916	20	facts	fact	NOUN
ftr-409	916	21	for	for	ADP
ftr-409	916	22	the	the	DET
ftr-409	916	23	owner	owner	NOUN
ftr-409	916	24	described	describe	VERB
ftr-409	916	25	in	in	ADP
ftr-409	916	26	section	section	NOUN
ftr-409	916	27	67(e	67(e	NUM
ftr-409	916	28	)	)	PUNCT
ftr-409	916	29	)	)	PUNCT
ftr-409	916	30	would	would	AUX
ftr-409	916	31	be	be	AUX
ftr-409	916	32	an	an	DET
ftr-409	916	33	additional	additional	ADJ
ftr-409	916	34	element	element	NOUN
ftr-409	916	35	of	of	ADP
ftr-409	916	36	the	the	DET
ftr-409	916	37	substantive	substantive	ADJ
ftr-409	916	38	content	content	NOUN
ftr-409	916	39	of	of	ADP
ftr-409	916	40	the	the	DET
ftr-409	916	41	standard	standard	NOUN
ftr-409	916	42	.	.	PUNCT
ftr-409	917	1	when	when	SCONJ
ftr-409	917	2	a	a	DET
ftr-409	917	3	statute	statute	NOUN
ftr-409	917	4	articulates	articulate	VERB
ftr-409	917	5	its	its	PRON
ftr-409	917	6	objective	objective	NOUN
ftr-409	917	7	rather	rather	ADV
ftr-409	917	8	than	than	ADP
ftr-409	917	9	specifying	specify	VERB
ftr-409	917	10	a	a	DET
ftr-409	917	11	standard	standard	NOUN
ftr-409	917	12	to	to	PART
ftr-409	917	13	achieve	achieve	VERB
ftr-409	917	14	that	that	DET
ftr-409	917	15	objective	objective	NOUN
ftr-409	917	16	,	,	PUNCT
ftr-409	917	17	textual	textual	ADJ
ftr-409	917	18	and	and	CCONJ
ftr-409	917	19	purposive	purposive	ADJ
ftr-409	917	20	approaches	approach	NOUN
ftr-409	917	21	to	to	ADP
ftr-409	917	22	statutory	statutory	ADJ
ftr-409	917	23	construction	construction	NOUN
ftr-409	917	24	coalesce	coalesce	NOUN
ftr-409	917	25	rather	rather	ADV
ftr-409	917	26	than	than	ADP
ftr-409	917	27	conflict	conflict	NOUN
ftr-409	917	28	.	.	PUNCT
ftr-409	918	1	there	there	PRON
ftr-409	918	2	is	be	VERB
ftr-409	918	3	no	no	DET
ftr-409	918	4	conflict	conflict	NOUN
ftr-409	918	5	between168	between168	VERB
ftr-409	918	6	statutory	statutory	ADJ
ftr-409	918	7	text	text	NOUN
ftr-409	918	8	and	and	CCONJ
ftr-409	918	9	legislative	legislative	ADJ
ftr-409	918	10	purpose	purpose	NOUN
ftr-409	918	11	of	of	ADP
ftr-409	918	12	section	section	NOUN
ftr-409	918	13	67(e	67(e	PROPN
ftr-409	918	14	)	)	PUNCT
ftr-409	918	15	because	because	SCONJ
ftr-409	918	16	both	both	PRON
ftr-409	918	17	express	express	VERB
ftr-409	918	18	a	a	DET
ftr-409	918	19	desired	desire	VERB
ftr-409	918	20	result	result	NOUN
ftr-409	918	21	and	and	CCONJ
ftr-409	918	22	neither	neither	DET
ftr-409	918	23	specifies	specifie	NOUN
ftr-409	918	24	how	how	SCONJ
ftr-409	918	25	to	to	PART
ftr-409	918	26	achieve	achieve	VERB
ftr-409	918	27	it	it	PRON
ftr-409	918	28	.	.	PUNCT
ftr-409	919	1	in	in	ADP
ftr-409	919	2	this	this	DET
ftr-409	919	3	situation	situation	NOUN
ftr-409	919	4	,	,	PUNCT
ftr-409	919	5	there	there	PRON
ftr-409	919	6	can	can	AUX
ftr-409	919	7	be	be	AUX
ftr-409	919	8	a	a	DET
ftr-409	919	9	singular	singular	ADJ
ftr-409	919	10	“	"	PUNCT
ftr-409	919	11	plain	plain	ADJ
ftr-409	919	12	meaning	meaning	NOUN
ftr-409	919	13	”	"	PUNCT
ftr-409	919	14	for	for	ADP
ftr-409	919	15	the	the	DET
ftr-409	919	16	statute	statute	NOUN
ftr-409	919	17	only	only	ADV
ftr-409	919	18	if	if	SCONJ
ftr-409	919	19	there	there	PRON
ftr-409	919	20	is	be	VERB
ftr-409	919	21	but	but	CCONJ
ftr-409	919	22	one	one	NUM
ftr-409	919	23	means	mean	NOUN
ftr-409	919	24	of	of	ADP
ftr-409	919	25	achieving	achieve	VERB
ftr-409	919	26	the	the	DET
ftr-409	919	27	statutorily	statutorily	ADJ
ftr-409	919	28	articulated	articulated	ADJ
ftr-409	919	29	objective	objective	NOUN
ftr-409	919	30	.	.	PUNCT
ftr-409	920	1	the	the	DET
ftr-409	920	2	prevailing	prevail	VERB
ftr-409	920	3	“	"	PUNCT
ftr-409	920	4	plain	plain	ADJ
ftr-409	920	5	meaning	meaning	NOUN
ftr-409	920	6	”	"	PUNCT
ftr-409	920	7	interpretation	interpretation	NOUN
ftr-409	920	8	of	of	ADP
ftr-409	920	9	section	section	NOUN
ftr-409	920	10	67(e	67(e	NUM
ftr-409	920	11	)	)	PUNCT
ftr-409	920	12	assumes	assume	VERB
ftr-409	920	13	that	that	SCONJ
ftr-409	920	14	the	the	DET
ftr-409	920	15	outright	outright	ADJ
ftr-409	920	16	owner	owner	NOUN
ftr-409	920	17	will	will	AUX
ftr-409	920	18	incur	incur	VERB
ftr-409	920	19	all	all	PRON
ftr-409	920	20	of	of	ADP
ftr-409	920	21	the	the	DET
ftr-409	920	22	expenses	expense	NOUN
ftr-409	920	23	incurred	incur	VERB
ftr-409	920	24	by	by	ADP
ftr-409	920	25	the	the	DET
ftr-409	920	26	trustee	trustee	NOUN
ftr-409	920	27	whose	whose	DET
ftr-409	920	28	deductions	deduction	NOUN
ftr-409	920	29	are	be	AUX
ftr-409	920	30	at	at	ADP
ftr-409	920	31	issue	issue	NOUN
ftr-409	920	32	other	other	ADJ
ftr-409	920	33	than	than	ADP
ftr-409	920	34	expenses	expense	NOUN
ftr-409	920	35	labeled	label	VERB
ftr-409	920	36	as	as	ADP
ftr-409	920	37	applicable	applicable	ADJ
ftr-409	920	38	to	to	ADP
ftr-409	920	39	trusts	trust	VERB
ftr-409	920	40	only	only	ADV
ftr-409	920	41	,	,	PUNCT
ftr-409	920	42	such	such	ADJ
ftr-409	920	43	as	as	ADP
ftr-409	920	44	“	"	PUNCT
ftr-409	920	45	trustee	trustee	NOUN
ftr-409	920	46	commissions	commission	NOUN
ftr-409	920	47	.	.	PUNCT
ftr-409	920	48	”	"	PUNCT
ftr-409	921	1	an	an	DET
ftr-409	921	2	equally	equally	ADV
ftr-409	921	3	plausible	plausible	ADJ
ftr-409	921	4	,	,	PUNCT
ftr-409	921	5	and	and	CCONJ
ftr-409	921	6	arguably	arguably	ADV
ftr-409	921	7	superior	superior	ADJ
ftr-409	921	8	,	,	PUNCT
ftr-409	921	9	set	set	VERB
ftr-409	921	10	of	of	ADP
ftr-409	921	11	assumptions	assumption	NOUN
ftr-409	921	12	underlies	underlie	VERB
ftr-409	921	13	the	the	DET
ftr-409	921	14	contextualized	contextualized	ADJ
ftr-409	921	15	interpretation	interpretation	NOUN
ftr-409	921	16	.	.	PUNCT
ftr-409	922	1	these	these	DET
ftr-409	922	2	assumptions	assumption	NOUN
ftr-409	922	3	,	,	PUNCT
ftr-409	922	4	explained	explain	VERB
ftr-409	922	5	and	and	CCONJ
ftr-409	922	6	supported	support	VERB
ftr-409	922	7	below	below	ADV
ftr-409	922	8	,	,	PUNCT
ftr-409	922	9	are	be	AUX
ftr-409	922	10	:	:	PUNCT
ftr-409	922	11	(	(	PUNCT
ftr-409	922	12	1	1	X
ftr-409	922	13	)	)	PUNCT
ftr-409	922	14	the	the	DET
ftr-409	922	15	outright	outright	ADJ
ftr-409	922	16	owner	owner	NOUN
ftr-409	922	17	contemplated	contemplate	VERB
ftr-409	922	18	by	by	ADP
ftr-409	922	19	section	section	NOUN
ftr-409	922	20	67(e	67(e	NUM
ftr-409	922	21	)	)	PUNCT
ftr-409	922	22	is	be	AUX
ftr-409	922	23	a	a	DET
ftr-409	922	24	reasonable	reasonable	ADJ
ftr-409	922	25	taxpayer	taxpayer	NOUN
ftr-409	922	26	;	;	PUNCT
ftr-409	922	27	(	(	PUNCT
ftr-409	922	28	2	2	X
ftr-409	922	29	)	)	PUNCT
ftr-409	922	30	the	the	DET
ftr-409	922	31	reasonable	reasonable	ADJ
ftr-409	922	32	taxpayer	taxpayer	NOUN
ftr-409	922	33	will	will	AUX
ftr-409	922	34	incur	incur	VERB
ftr-409	922	35	asset	asset	NOUN
ftr-409	922	36	management	management	NOUN
ftr-409	922	37	expenses	expense	NOUN
ftr-409	922	38	for	for	ADP
ftr-409	922	39	assets	asset	NOUN
ftr-409	922	40	that	that	PRON
ftr-409	922	41	are	be	AUX
ftr-409	922	42	invested	invest	VERB
ftr-409	922	43	but	but	CCONJ
ftr-409	922	44	not	not	PART
ftr-409	922	45	for	for	ADP
ftr-409	922	46	assets	asset	NOUN
ftr-409	922	47	that	that	PRON
ftr-409	922	48	will	will	AUX
ftr-409	922	49	be	be	AUX
ftr-409	922	50	consumed	consume	VERB
ftr-409	922	51	;	;	PUNCT
ftr-409	922	52	and	and	CCONJ
ftr-409	922	53	(	(	PUNCT
ftr-409	922	54	3	3	X
ftr-409	922	55	)	)	PUNCT
ftr-409	922	56	the	the	DET
ftr-409	922	57	trust	trust	NOUN
ftr-409	922	58	’s	’s	PART
ftr-409	922	59	distribution	distribution	NOUN
ftr-409	922	60	or	or	CCONJ
ftr-409	922	61	accumulation	accumulation	NOUN
ftr-409	922	62	of	of	ADP
ftr-409	922	63	trust	trust	NOUN
ftr-409	922	64	income	income	NOUN
ftr-409	922	65	signifies	signify	VERB
ftr-409	922	66	whether	whether	SCONJ
ftr-409	922	67	the	the	DET
ftr-409	922	68	reasonable	reasonable	ADJ
ftr-409	922	69	taxpayer	taxpayer	NOUN
ftr-409	922	70	would	would	AUX
ftr-409	922	71	invest	invest	VERB
ftr-409	922	72	or	or	CCONJ
ftr-409	922	73	consume	consume	VERB
ftr-409	922	74	the	the	DET
ftr-409	922	75	trust	trust	NOUN
ftr-409	922	76	assets	asset	NOUN
ftr-409	922	77	if	if	SCONJ
ftr-409	922	78	he	he	PRON
ftr-409	922	79	or	or	CCONJ
ftr-409	922	80	she	she	PRON
ftr-409	922	81	held	hold	VERB
ftr-409	922	82	those	those	DET
ftr-409	922	83	assets	asset	NOUN
ftr-409	922	84	outright	outright	ADV
ftr-409	922	85	.	.	PUNCT
ftr-409	923	1	1	1	X
ftr-409	923	2	.	.	PUNCT
ftr-409	923	3	the	the	DET
ftr-409	923	4	reasonable	reasonable	ADJ
ftr-409	923	5	taxpayer	taxpayer	NOUN
ftr-409	923	6	standard	standard	PROPN
ftr-409	923	7	assumptions	assumption	NOUN
ftr-409	923	8	about	about	ADP
ftr-409	923	9	expenditure	expenditure	NOUN
ftr-409	923	10	decisions	decision	NOUN
ftr-409	923	11	of	of	ADP
ftr-409	923	12	the	the	DET
ftr-409	923	13	outright	outright	ADJ
ftr-409	923	14	owner	owner	NOUN
ftr-409	923	15	contemplated	contemplate	VERB
ftr-409	923	16	by	by	ADP
ftr-409	923	17	section	section	NOUN
ftr-409	923	18	67(e	67(e	NUM
ftr-409	923	19	)	)	PUNCT
ftr-409	923	20	begin	begin	VERB
ftr-409	923	21	with	with	ADP
ftr-409	923	22	an	an	DET
ftr-409	923	23	assumption	assumption	NOUN
ftr-409	923	24	about	about	ADP
ftr-409	923	25	the	the	DET
ftr-409	923	26	identity	identity	NOUN
ftr-409	923	27	of	of	ADP
ftr-409	923	28	168	168	NUM
ftr-409	923	29	.	.	PUNCT
ftr-409	924	1	see	see	VERB
ftr-409	924	2	generally	generally	ADV
ftr-409	924	3	,	,	PUNCT
ftr-409	924	4	michael	michael	PROPN
ftr-409	924	5	sinclair	sinclair	PROPN
ftr-409	924	6	,	,	PUNCT
ftr-409	924	7	guide	guide	VERB
ftr-409	924	8	to	to	ADP
ftr-409	924	9	statutory	statutory	ADJ
ftr-409	924	10	interpretation	interpretation	NOUN
ftr-409	924	11	155	155	NUM
ftr-409	924	12	-	-	SYM
ftr-409	924	13	172	172	NUM
ftr-409	924	14	(	(	PUNCT
ftr-409	924	15	matthew	matthew	PROPN
ftr-409	924	16	bender	bender	PROPN
ftr-409	924	17	&	&	CCONJ
ftr-409	924	18	co.	co.	PROPN
ftr-409	924	19	2000	2000	NUM
ftr-409	924	20	)	)	PUNCT
ftr-409	924	21	.	.	PUNCT
ftr-409	925	1	it	it	PRON
ftr-409	925	2	might	might	AUX
ftr-409	925	3	be	be	AUX
ftr-409	925	4	expected	expect	VERB
ftr-409	925	5	that	that	SCONJ
ftr-409	925	6	the	the	DET
ftr-409	925	7	courts	court	NOUN
ftr-409	925	8	would	would	AUX
ftr-409	925	9	have	have	AUX
ftr-409	925	10	settled	settle	VERB
ftr-409	925	11	on	on	ADP
ftr-409	925	12	an	an	DET
ftr-409	925	13	approach	approach	NOUN
ftr-409	925	14	,	,	PUNCT
ftr-409	925	15	or	or	CCONJ
ftr-409	925	16	at	at	ADP
ftr-409	925	17	least	least	ADJ
ftr-409	925	18	narrowed	narrow	VERB
ftr-409	925	19	the	the	DET
ftr-409	925	20	spectrum	spectrum	NOUN
ftr-409	925	21	of	of	ADP
ftr-409	925	22	possible	possible	ADJ
ftr-409	925	23	approaches	approach	NOUN
ftr-409	925	24	,	,	PUNCT
ftr-409	925	25	to	to	PART
ftr-409	925	26	interpret	interpret	VERB
ftr-409	925	27	the	the	DET
ftr-409	925	28	code	code	NOUN
ftr-409	925	29	.	.	PUNCT
ftr-409	926	1	despite	despite	SCONJ
ftr-409	926	2	the	the	DET
ftr-409	926	3	thoughtful	thoughtful	ADJ
ftr-409	926	4	consideration	consideration	NOUN
ftr-409	926	5	given	give	VERB
ftr-409	926	6	to	to	ADP
ftr-409	926	7	the	the	DET
ftr-409	926	8	interpretation	interpretation	NOUN
ftr-409	926	9	of	of	ADP
ftr-409	926	10	this	this	DET
ftr-409	926	11	unique	unique	ADJ
ftr-409	926	12	statute	statute	NOUN
ftr-409	926	13	,	,	PUNCT
ftr-409	926	14	interpretive	interpretive	ADJ
ftr-409	926	15	approaches	approach	NOUN
ftr-409	926	16	are	be	AUX
ftr-409	926	17	as	as	ADV
ftr-409	926	18	varied	varied	ADJ
ftr-409	926	19	for	for	ADP
ftr-409	926	20	this	this	DET
ftr-409	926	21	statute	statute	NOUN
ftr-409	926	22	as	as	ADP
ftr-409	926	23	for	for	ADP
ftr-409	926	24	any	any	DET
ftr-409	926	25	other	other	ADJ
ftr-409	926	26	.	.	PUNCT
ftr-409	927	1	see	see	VERB
ftr-409	927	2	,	,	PUNCT
ftr-409	927	3	e.g.	e.g.	ADV
ftr-409	927	4	,	,	PUNCT
ftr-409	927	5	rene	rene	PROPN
ftr-409	927	6	matteotti	matteotti	PROPN
ftr-409	927	7	,	,	PUNCT
ftr-409	927	8	struggling	struggle	VERB
ftr-409	927	9	with	with	ADP
ftr-409	927	10	words	word	NOUN
ftr-409	927	11	in	in	ADP
ftr-409	927	12	tax	tax	NOUN
ftr-409	927	13	jurisprudence	jurisprudence	NOUN
ftr-409	927	14	–	–	PUNCT
ftr-409	927	15	a	a	DET
ftr-409	927	16	plea	plea	NOUN
ftr-409	927	17	for	for	ADP
ftr-409	927	18	an	an	DET
ftr-409	927	19	equal	equal	ADJ
ftr-409	927	20	treatment	treatment	NOUN
ftr-409	927	21	mode	mode	NOUN
ftr-409	927	22	of	of	ADP
ftr-409	927	23	analysis	analysis	NOUN
ftr-409	927	24	in	in	ADP
ftr-409	927	25	construing	construe	VERB
ftr-409	927	26	tax	tax	NOUN
ftr-409	927	27	statutes	statute	NOUN
ftr-409	927	28	,	,	PUNCT
ftr-409	927	29	108	108	NUM
ftr-409	927	30	tax	tax	NOUN
ftr-409	927	31	notes	note	NOUN
ftr-409	927	32	247	247	NUM
ftr-409	927	33	(	(	PUNCT
ftr-409	927	34	2005	2005	NUM
ftr-409	927	35	)	)	PUNCT
ftr-409	927	36	;	;	PUNCT
ftr-409	927	37	deborah	deborah	PROPN
ftr-409	927	38	a.	a.	NOUN
ftr-409	927	39	geier	geier	PROPN
ftr-409	927	40	,	,	PUNCT
ftr-409	927	41	textualism	textualism	NOUN
ftr-409	927	42	and	and	CCONJ
ftr-409	927	43	tax	tax	NOUN
ftr-409	927	44	cases	case	NOUN
ftr-409	927	45	,	,	PUNCT
ftr-409	927	46	66	66	NUM
ftr-409	927	47	temp	temp	NOUN
ftr-409	927	48	.	.	PUNCT
ftr-409	928	1	l.	l.	PROPN
ftr-409	928	2	rev	rev	PROPN
ftr-409	928	3	.	.	PROPN
ftr-409	928	4	445	445	NUM
ftr-409	928	5	(	(	PUNCT
ftr-409	928	6	1993	1993	NUM
ftr-409	928	7	)	)	PUNCT
ftr-409	928	8	;	;	PUNCT
ftr-409	928	9	lawrence	lawrence	PROPN
ftr-409	928	10	zelenak	zelenak	PROPN
ftr-409	928	11	,	,	PUNCT
ftr-409	928	12	thinking	think	VERB
ftr-409	928	13	about	about	ADP
ftr-409	928	14	nonliteral	nonliteral	ADJ
ftr-409	928	15	interpretations	interpretation	NOUN
ftr-409	928	16	of	of	ADP
ftr-409	928	17	the	the	DET
ftr-409	928	18	internal	internal	ADJ
ftr-409	928	19	revenue	revenue	NOUN
ftr-409	928	20	code	code	NOUN
ftr-409	928	21	,	,	PUNCT
ftr-409	928	22	64	64	NUM
ftr-409	928	23	n.c.l	n.c.l	NOUN
ftr-409	928	24	.	.	PUNCT
ftr-409	929	1	rev	rev	PROPN
ftr-409	929	2	.	.	PROPN
ftr-409	929	3	623	623	NUM
ftr-409	929	4	(	(	PUNCT
ftr-409	929	5	1986	1986	NUM
ftr-409	929	6	)	)	PUNCT
ftr-409	929	7	.	.	PUNCT
ftr-409	930	1	2006	2006	NUM
ftr-409	930	2	]	]	PUNCT
ftr-409	930	3	taxing	tax	VERB
ftr-409	930	4	middle	middle	ADJ
ftr-409	930	5	class	class	NOUN
ftr-409	930	6	trust(s	trust(s	NOUN
ftr-409	930	7	)	)	PUNCT
ftr-409	930	8	547	547	NUM
ftr-409	930	9	the	the	DET
ftr-409	930	10	outright	outright	ADJ
ftr-409	930	11	owner	owner	NOUN
ftr-409	930	12	whose	whose	DET
ftr-409	930	13	expenditure	expenditure	NOUN
ftr-409	930	14	decisions	decision	NOUN
ftr-409	930	15	define	define	VERB
ftr-409	930	16	the	the	DET
ftr-409	930	17	scope	scope	NOUN
ftr-409	930	18	of	of	ADP
ftr-409	930	19	section	section	NOUN
ftr-409	930	20	67(e	67(e	NUM
ftr-409	930	21	)	)	PUNCT
ftr-409	930	22	.	.	PUNCT
ftr-409	931	1	in	in	ADP
ftr-409	931	2	order	order	NOUN
ftr-409	931	3	to	to	PART
ftr-409	931	4	produce	produce	VERB
ftr-409	931	5	an	an	DET
ftr-409	931	6	objective	objective	ADJ
ftr-409	931	7	standard	standard	NOUN
ftr-409	931	8	,	,	PUNCT
ftr-409	931	9	this	this	DET
ftr-409	931	10	owner	owner	NOUN
ftr-409	931	11	must	must	AUX
ftr-409	931	12	be	be	AUX
ftr-409	931	13	a	a	DET
ftr-409	931	14	hypothetical	hypothetical	ADJ
ftr-409	931	15	individual	individual	NOUN
ftr-409	931	16	as	as	SCONJ
ftr-409	931	17	opposed	oppose	VERB
ftr-409	931	18	to	to	ADP
ftr-409	931	19	an	an	DET
ftr-409	931	20	actual	actual	ADJ
ftr-409	931	21	person	person	NOUN
ftr-409	931	22	associated	associate	VERB
ftr-409	931	23	with	with	ADP
ftr-409	931	24	the	the	DET
ftr-409	931	25	trust	trust	NOUN
ftr-409	931	26	whose	whose	DET
ftr-409	931	27	deductions	deduction	NOUN
ftr-409	931	28	are	be	AUX
ftr-409	931	29	at	at	ADP
ftr-409	931	30	issue	issue	NOUN
ftr-409	931	31	.	.	PUNCT
ftr-409	932	1	this	this	DET
ftr-409	932	2	hypothetical	hypothetical	ADJ
ftr-409	932	3	individual	individual	NOUN
ftr-409	932	4	can	can	AUX
ftr-409	932	5	not	not	PART
ftr-409	932	6	be	be	AUX
ftr-409	932	7	the	the	DET
ftr-409	932	8	costaverse	costaverse	PROPN
ftr-409	932	9	taxpayer	taxpayer	NOUN
ftr-409	932	10	,	,	PUNCT
ftr-409	932	11	who	who	PRON
ftr-409	932	12	avoids	avoid	VERB
ftr-409	932	13	all	all	DET
ftr-409	932	14	discretionary	discretionary	ADJ
ftr-409	932	15	expenditures	expenditure	NOUN
ftr-409	932	16	,	,	PUNCT
ftr-409	932	17	because	because	SCONJ
ftr-409	932	18	this	this	DET
ftr-409	932	19	standard	standard	NOUN
ftr-409	932	20	would	would	AUX
ftr-409	932	21	exempt	exempt	VERB
ftr-409	932	22	every	every	DET
ftr-409	932	23	trust	trust	NOUN
ftr-409	932	24	expense	expense	NOUN
ftr-409	932	25	from	from	ADP
ftr-409	932	26	the	the	DET
ftr-409	932	27	2	2	NUM
ftr-409	932	28	%	%	NOUN
ftr-409	932	29	floor	floor	NOUN
ftr-409	932	30	rather	rather	ADV
ftr-409	932	31	than	than	ADP
ftr-409	932	32	a	a	DET
ftr-409	932	33	subset	subset	NOUN
ftr-409	932	34	of	of	ADP
ftr-409	932	35	trust	trust	NOUN
ftr-409	932	36	expenses	expense	NOUN
ftr-409	932	37	that	that	DET
ftr-409	932	38	section	section	NOUN
ftr-409	932	39	67(e	67(e	PROPN
ftr-409	932	40	)	)	PUNCT
ftr-409	932	41	requires	require	VERB
ftr-409	932	42	.	.	PUNCT
ftr-409	933	1	the	the	DET
ftr-409	933	2	opposite	opposite	ADJ
ftr-409	933	3	hypothetical	hypothetical	ADJ
ftr-409	933	4	individual	individual	NOUN
ftr-409	933	5	,	,	PUNCT
ftr-409	933	6	the	the	DET
ftr-409	933	7	profit	profit	NOUN
ftr-409	933	8	-	-	PUNCT
ftr-409	933	9	maximizing	maximize	VERB
ftr-409	933	10	taxpayer	taxpayer	NOUN
ftr-409	933	11	,	,	PUNCT
ftr-409	933	12	produces	produce	VERB
ftr-409	933	13	a	a	DET
ftr-409	933	14	standard	standard	NOUN
ftr-409	933	15	that	that	PRON
ftr-409	933	16	arbitrarily	arbitrarily	ADV
ftr-409	933	17	categorizes	categorize	VERB
ftr-409	933	18	expenses	expense	NOUN
ftr-409	933	19	based	base	VERB
ftr-409	933	20	on	on	ADP
ftr-409	933	21	labels	label	NOUN
ftr-409	933	22	rather	rather	ADV
ftr-409	933	23	than	than	ADP
ftr-409	933	24	substance	substance	NOUN
ftr-409	933	25	.	.	PUNCT
ftr-409	934	1	this	this	PRON
ftr-409	934	2	is	be	AUX
ftr-409	934	3	equally169	equally169	PROPN
ftr-409	934	4	unacceptable	unacceptable	ADJ
ftr-409	934	5	.	.	PUNCT
ftr-409	935	1	the	the	DET
ftr-409	935	2	only	only	ADJ
ftr-409	935	3	remaining	remain	VERB
ftr-409	935	4	hypothetical	hypothetical	ADJ
ftr-409	935	5	outright	outright	ADJ
ftr-409	935	6	owner	owner	NOUN
ftr-409	935	7	is	be	AUX
ftr-409	935	8	the	the	DET
ftr-409	935	9	reasonable	reasonable	ADJ
ftr-409	935	10	taxpayer	taxpayer	NOUN
ftr-409	935	11	.	.	PUNCT
ftr-409	936	1	the	the	DET
ftr-409	936	2	reasonable	reasonable	ADJ
ftr-409	936	3	taxpayer	taxpayer	NOUN
ftr-409	936	4	will	will	AUX
ftr-409	936	5	take	take	VERB
ftr-409	936	6	into	into	ADP
ftr-409	936	7	account	account	NOUN
ftr-409	936	8	all	all	DET
ftr-409	936	9	relevant	relevant	ADJ
ftr-409	936	10	circumstances	circumstance	NOUN
ftr-409	936	11	to	to	PART
ftr-409	936	12	reach	reach	VERB
ftr-409	936	13	decisions	decision	NOUN
ftr-409	936	14	.	.	PUNCT
ftr-409	937	1	the	the	DET
ftr-409	937	2	contextualized	contextualized	ADJ
ftr-409	937	3	nature	nature	NOUN
ftr-409	937	4	of	of	ADP
ftr-409	937	5	the	the	DET
ftr-409	937	6	reasonable	reasonable	ADJ
ftr-409	937	7	taxpayer	taxpayer	NOUN
ftr-409	937	8	standard	standard	NOUN
ftr-409	937	9	is	be	AUX
ftr-409	937	10	intuitively	intuitively	ADV
ftr-409	937	11	attractive	attractive	ADJ
ftr-409	937	12	in	in	ADP
ftr-409	937	13	terms	term	NOUN
ftr-409	937	14	of	of	ADP
ftr-409	937	15	fairness	fairness	NOUN
ftr-409	937	16	,	,	PUNCT
ftr-409	937	17	but	but	CCONJ
ftr-409	937	18	intuitively	intuitively	ADV
ftr-409	937	19	objectionable	objectionable	ADJ
ftr-409	937	20	in	in	ADP
ftr-409	937	21	terms	term	NOUN
ftr-409	937	22	of	of	ADP
ftr-409	937	23	administrative	administrative	ADJ
ftr-409	937	24	simplicity	simplicity	NOUN
ftr-409	937	25	.	.	PUNCT
ftr-409	938	1	the	the	DET
ftr-409	938	2	crux	crux	NOUN
ftr-409	938	3	of	of	ADP
ftr-409	938	4	the	the	DET
ftr-409	938	5	challenge	challenge	NOUN
ftr-409	938	6	presented	present	VERB
ftr-409	938	7	by	by	ADP
ftr-409	938	8	section	section	NOUN
ftr-409	938	9	67(e	67(e	NUM
ftr-409	938	10	)	)	PUNCT
ftr-409	938	11	is	be	AUX
ftr-409	938	12	to	to	PART
ftr-409	938	13	identify	identify	VERB
ftr-409	938	14	a	a	DET
ftr-409	938	15	criterion	criterion	NOUN
ftr-409	938	16	drawn	draw	VERB
ftr-409	938	17	from	from	ADP
ftr-409	938	18	the	the	DET
ftr-409	938	19	reasonable	reasonable	ADJ
ftr-409	938	20	taxpayer	taxpayer	NOUN
ftr-409	938	21	’s	’s	PART
ftr-409	938	22	circumstances	circumstance	NOUN
ftr-409	938	23	that	that	PRON
ftr-409	938	24	indicates	indicate	VERB
ftr-409	938	25	with	with	ADP
ftr-409	938	26	reasonable	reasonable	ADJ
ftr-409	938	27	accuracy	accuracy	NOUN
ftr-409	938	28	the	the	DET
ftr-409	938	29	expenditure	expenditure	NOUN
ftr-409	938	30	decisions	decision	NOUN
ftr-409	938	31	that	that	PRON
ftr-409	938	32	the	the	DET
ftr-409	938	33	reasonable	reasonable	ADJ
ftr-409	938	34	taxpayer	taxpayer	NOUN
ftr-409	938	35	would	would	AUX
ftr-409	938	36	make	make	VERB
ftr-409	938	37	.	.	PUNCT
ftr-409	939	1	2	2	X
ftr-409	939	2	.	.	X
ftr-409	939	3	asset	asset	NOUN
ftr-409	939	4	use	use	NOUN
ftr-409	939	5	as	as	ADP
ftr-409	939	6	the	the	DET
ftr-409	939	7	determinative	determinative	ADJ
ftr-409	939	8	criterion	criterion	NOUN
ftr-409	939	9	the	the	DET
ftr-409	939	10	reasonable	reasonable	ADJ
ftr-409	939	11	taxpayer	taxpayer	NOUN
ftr-409	939	12	will	will	AUX
ftr-409	939	13	decide	decide	VERB
ftr-409	939	14	whether	whether	SCONJ
ftr-409	939	15	or	or	CCONJ
ftr-409	939	16	not	not	PART
ftr-409	939	17	to	to	PART
ftr-409	939	18	incur	incur	VERB
ftr-409	939	19	asset	asset	NOUN
ftr-409	939	20	management	management	NOUN
ftr-409	939	21	expenses	expense	NOUN
ftr-409	939	22	based	base	VERB
ftr-409	939	23	on	on	ADP
ftr-409	939	24	his	his	PRON
ftr-409	939	25	or	or	CCONJ
ftr-409	939	26	her	her	PRON
ftr-409	939	27	anticipated	anticipate	VERB
ftr-409	939	28	use	use	NOUN
ftr-409	939	29	of	of	ADP
ftr-409	939	30	the	the	DET
ftr-409	939	31	assets	asset	NOUN
ftr-409	939	32	.	.	PUNCT
ftr-409	940	1	if	if	SCONJ
ftr-409	940	2	the	the	DET
ftr-409	940	3	assets	asset	NOUN
ftr-409	940	4	will	will	AUX
ftr-409	940	5	be	be	AUX
ftr-409	940	6	invested	invest	VERB
ftr-409	940	7	for	for	ADP
ftr-409	940	8	the	the	DET
ftr-409	940	9	long	long	ADJ
ftr-409	940	10	term	term	NOUN
ftr-409	940	11	,	,	PUNCT
ftr-409	940	12	the	the	DET
ftr-409	940	13	reasonable	reasonable	ADJ
ftr-409	940	14	taxpayer	taxpayer	NOUN
ftr-409	940	15	will	will	AUX
ftr-409	940	16	incur	incur	VERB
ftr-409	940	17	investment	investment	NOUN
ftr-409	940	18	advisory	advisory	NOUN
ftr-409	940	19	fees	fee	NOUN
ftr-409	940	20	and	and	CCONJ
ftr-409	940	21	other	other	ADJ
ftr-409	940	22	asset	asset	NOUN
ftr-409	940	23	management	management	NOUN
ftr-409	940	24	expenses	expense	NOUN
ftr-409	940	25	because	because	SCONJ
ftr-409	940	26	asset	asset	NOUN
ftr-409	940	27	management	management	NOUN
ftr-409	940	28	services	service	NOUN
ftr-409	940	29	advance	advance	VERB
ftr-409	940	30	the	the	DET
ftr-409	940	31	goal	goal	NOUN
ftr-409	940	32	of	of	ADP
ftr-409	940	33	maximizing	maximize	VERB
ftr-409	940	34	wealth	wealth	NOUN
ftr-409	940	35	.	.	PUNCT
ftr-409	941	1	conversely	conversely	ADV
ftr-409	941	2	,	,	PUNCT
ftr-409	941	3	assets	asset	NOUN
ftr-409	941	4	needed	need	VERB
ftr-409	941	5	to	to	PART
ftr-409	941	6	meet	meet	VERB
ftr-409	941	7	current	current	ADJ
ftr-409	941	8	needs	need	NOUN
ftr-409	941	9	will	will	AUX
ftr-409	941	10	not	not	PART
ftr-409	941	11	justify	justify	VERB
ftr-409	941	12	expenditures	expenditure	NOUN
ftr-409	941	13	for	for	ADP
ftr-409	941	14	asset	asset	NOUN
ftr-409	941	15	management	management	NOUN
ftr-409	941	16	services	service	NOUN
ftr-409	941	17	because	because	SCONJ
ftr-409	941	18	current	current	ADJ
ftr-409	941	19	consumption	consumption	NOUN
ftr-409	941	20	obviates	obviate	VERB
ftr-409	941	21	wealth	wealth	NOUN
ftr-409	941	22	maximization	maximization	NOUN
ftr-409	941	23	objectives	objective	NOUN
ftr-409	941	24	(	(	PUNCT
ftr-409	941	25	and	and	CCONJ
ftr-409	941	26	leaves	leave	VERB
ftr-409	941	27	no	no	DET
ftr-409	941	28	income	income	NOUN
ftr-409	941	29	available	available	ADJ
ftr-409	941	30	to	to	PART
ftr-409	941	31	pay	pay	VERB
ftr-409	941	32	for	for	ADP
ftr-409	941	33	asset	asset	NOUN
ftr-409	941	34	management	management	NOUN
ftr-409	941	35	expenses	expense	NOUN
ftr-409	941	36	)	)	PUNCT
ftr-409	941	37	.	.	PUNCT
ftr-409	942	1	169	169	NUM
ftr-409	942	2	.	.	PUNCT
ftr-409	943	1	the	the	DET
ftr-409	943	2	approach	approach	NOUN
ftr-409	943	3	of	of	ADP
ftr-409	943	4	the	the	DET
ftr-409	943	5	court	court	NOUN
ftr-409	943	6	of	of	ADP
ftr-409	943	7	federal	federal	ADJ
ftr-409	943	8	claims	claim	NOUN
ftr-409	943	9	,	,	PUNCT
ftr-409	943	10	which	which	PRON
ftr-409	943	11	contemplates	contemplate	VERB
ftr-409	943	12	a	a	DET
ftr-409	943	13	pyramid	pyramid	NOUN
ftr-409	943	14	of	of	ADP
ftr-409	943	15	hypothetical	hypothetical	ADJ
ftr-409	943	16	facts	fact	NOUN
ftr-409	943	17	,	,	PUNCT
ftr-409	943	18	is	be	AUX
ftr-409	943	19	as	as	ADV
ftr-409	943	20	arbitrary	arbitrary	ADJ
ftr-409	943	21	as	as	ADP
ftr-409	943	22	the	the	DET
ftr-409	943	23	formalism	formalism	NOUN
ftr-409	943	24	of	of	ADP
ftr-409	943	25	the	the	DET
ftr-409	943	26	tax	tax	NOUN
ftr-409	943	27	court	court	NOUN
ftr-409	943	28	’s	’s	PART
ftr-409	943	29	approach	approach	NOUN
ftr-409	943	30	.	.	PUNCT
ftr-409	944	1	the	the	DET
ftr-409	944	2	irrationality	irrationality	NOUN
ftr-409	944	3	of	of	ADP
ftr-409	944	4	the	the	DET
ftr-409	944	5	distinctions	distinction	NOUN
ftr-409	944	6	drawn	draw	VERB
ftr-409	944	7	under	under	ADP
ftr-409	944	8	the	the	DET
ftr-409	944	9	“	"	PUNCT
ftr-409	944	10	plain	plain	ADJ
ftr-409	944	11	meaning	meaning	NOUN
ftr-409	944	12	”	"	PUNCT
ftr-409	944	13	interpretations	interpretation	NOUN
ftr-409	944	14	of	of	ADP
ftr-409	944	15	the	the	DET
ftr-409	944	16	tax	tax	NOUN
ftr-409	944	17	court	court	NOUN
ftr-409	944	18	and	and	CCONJ
ftr-409	944	19	the	the	DET
ftr-409	944	20	court	court	NOUN
ftr-409	944	21	of	of	ADP
ftr-409	944	22	federal	federal	ADJ
ftr-409	944	23	claims	claim	NOUN
ftr-409	944	24	arguably	arguably	ADV
ftr-409	944	25	violate	violate	VERB
ftr-409	944	26	horizontal	horizontal	ADJ
ftr-409	944	27	equity	equity	NOUN
ftr-409	944	28	.	.	PUNCT
ftr-409	945	1	a	a	DET
ftr-409	945	2	definitive	definitive	ADJ
ftr-409	945	3	violation	violation	NOUN
ftr-409	945	4	of	of	ADP
ftr-409	945	5	horizontal	horizontal	PROPN
ftr-409	945	6	equity	equity	NOUN
ftr-409	945	7	occurs	occur	VERB
ftr-409	945	8	,	,	PUNCT
ftr-409	945	9	however	however	ADV
ftr-409	945	10	,	,	PUNCT
ftr-409	945	11	only	only	ADV
ftr-409	945	12	if	if	SCONJ
ftr-409	945	13	there	there	PRON
ftr-409	945	14	is	be	VERB
ftr-409	945	15	no	no	DET
ftr-409	945	16	legitimate	legitimate	ADJ
ftr-409	945	17	basis	basis	NOUN
ftr-409	945	18	for	for	ADP
ftr-409	945	19	the	the	DET
ftr-409	945	20	distinction	distinction	NOUN
ftr-409	945	21	drawn	draw	VERB
ftr-409	945	22	.	.	PUNCT
ftr-409	946	1	see	see	VERB
ftr-409	946	2	supra	supra	PROPN
ftr-409	946	3	note	note	PROPN
ftr-409	946	4	34	34	NUM
ftr-409	946	5	.	.	PUNCT
ftr-409	947	1	for	for	ADP
ftr-409	947	2	example	example	NOUN
ftr-409	947	3	,	,	PUNCT
ftr-409	947	4	if	if	SCONJ
ftr-409	947	5	the	the	DET
ftr-409	947	6	rate	rate	NOUN
ftr-409	947	7	of	of	ADP
ftr-409	947	8	tax	tax	NOUN
ftr-409	947	9	due	due	ADJ
ftr-409	947	10	depended	depend	VERB
ftr-409	947	11	upon	upon	SCONJ
ftr-409	947	12	the	the	DET
ftr-409	947	13	number	number	NOUN
ftr-409	947	14	of	of	ADP
ftr-409	947	15	letters	letter	NOUN
ftr-409	947	16	in	in	ADP
ftr-409	947	17	the	the	DET
ftr-409	947	18	taxpayer	taxpayer	NOUN
ftr-409	947	19	’s	’s	PART
ftr-409	947	20	name	name	NOUN
ftr-409	947	21	,	,	PUNCT
ftr-409	947	22	the	the	DET
ftr-409	947	23	tax	tax	NOUN
ftr-409	947	24	rates	rate	NOUN
ftr-409	947	25	would	would	AUX
ftr-409	947	26	violate	violate	VERB
ftr-409	947	27	horizontal	horizontal	ADJ
ftr-409	947	28	equity	equity	NOUN
ftr-409	947	29	because	because	SCONJ
ftr-409	947	30	there	there	PRON
ftr-409	947	31	would	would	AUX
ftr-409	947	32	be	be	AUX
ftr-409	947	33	no	no	DET
ftr-409	947	34	legitimate	legitimate	ADJ
ftr-409	947	35	basis	basis	NOUN
ftr-409	947	36	for	for	ADP
ftr-409	947	37	the	the	DET
ftr-409	947	38	different	different	ADJ
ftr-409	947	39	rates	rate	NOUN
ftr-409	947	40	of	of	ADP
ftr-409	947	41	tax	tax	NOUN
ftr-409	947	42	.	.	PUNCT
ftr-409	948	1	548	548	NUM
ftr-409	948	2	florida	florida	PROPN
ftr-409	948	3	tax	tax	NOUN
ftr-409	948	4	review	review	NOUN
ftr-409	948	5	[	[	X
ftr-409	948	6	vol.7:8	vol.7:8	NOUN
ftr-409	948	7	if	if	SCONJ
ftr-409	948	8	a	a	DET
ftr-409	948	9	trust	trust	NOUN
ftr-409	948	10	is	be	AUX
ftr-409	948	11	large	large	ADJ
ftr-409	948	12	enough	enough	ADV
ftr-409	948	13	,	,	PUNCT
ftr-409	948	14	the	the	DET
ftr-409	948	15	size	size	NOUN
ftr-409	948	16	of	of	ADP
ftr-409	948	17	the	the	DET
ftr-409	948	18	trust	trust	NOUN
ftr-409	948	19	alone	alone	ADV
ftr-409	948	20	will	will	AUX
ftr-409	948	21	establish	establish	VERB
ftr-409	948	22	that	that	SCONJ
ftr-409	948	23	the	the	DET
ftr-409	948	24	reasonable	reasonable	ADJ
ftr-409	948	25	taxpayer	taxpayer	NOUN
ftr-409	948	26	would	would	AUX
ftr-409	948	27	invest	invest	VERB
ftr-409	948	28	for	for	ADP
ftr-409	948	29	the	the	DET
ftr-409	948	30	long	long	ADJ
ftr-409	948	31	term	term	NOUN
ftr-409	948	32	and	and	CCONJ
ftr-409	948	33	consequently	consequently	ADV
ftr-409	948	34	incur	incur	VERB
ftr-409	948	35	the	the	DET
ftr-409	948	36	asset	asset	NOUN
ftr-409	948	37	management	management	NOUN
ftr-409	948	38	expenses	expense	NOUN
ftr-409	948	39	that	that	PRON
ftr-409	948	40	advance	advance	VERB
ftr-409	948	41	that	that	DET
ftr-409	948	42	objective	objective	NOUN
ftr-409	948	43	.	.	PUNCT
ftr-409	949	1	the	the	DET
ftr-409	949	2	value	value	NOUN
ftr-409	949	3	of	of	ADP
ftr-409	949	4	the	the	DET
ftr-409	949	5	mellon	mellon	NOUN
ftr-409	949	6	trusts	trust	NOUN
ftr-409	949	7	,	,	PUNCT
ftr-409	949	8	for	for	ADP
ftr-409	949	9	example	example	NOUN
ftr-409	949	10	,	,	PUNCT
ftr-409	949	11	represented	represent	VERB
ftr-409	949	12	such	such	ADJ
ftr-409	949	13	significant	significant	ADJ
ftr-409	949	14	wealth	wealth	NOUN
ftr-409	949	15	that	that	SCONJ
ftr-409	949	16	it	it	PRON
ftr-409	949	17	would	would	AUX
ftr-409	949	18	be	be	AUX
ftr-409	949	19	difficult	difficult	ADJ
ftr-409	949	20	to	to	PART
ftr-409	949	21	imagine	imagine	VERB
ftr-409	949	22	a	a	DET
ftr-409	949	23	situation	situation	NOUN
ftr-409	949	24	in	in	ADP
ftr-409	949	25	which	which	PRON
ftr-409	949	26	a	a	DET
ftr-409	949	27	reasonable	reasonable	ADJ
ftr-409	949	28	outright	outright	ADJ
ftr-409	949	29	owner	owner	NOUN
ftr-409	949	30	would	would	AUX
ftr-409	949	31	consume	consume	VERB
ftr-409	949	32	all	all	PRON
ftr-409	949	33	of	of	ADP
ftr-409	949	34	the	the	DET
ftr-409	949	35	income	income	NOUN
ftr-409	949	36	produced	produce	VERB
ftr-409	949	37	by	by	ADP
ftr-409	949	38	the	the	DET
ftr-409	949	39	assets	asset	NOUN
ftr-409	949	40	rather	rather	ADV
ftr-409	949	41	than	than	ADP
ftr-409	949	42	using	use	VERB
ftr-409	949	43	a	a	DET
ftr-409	949	44	portion	portion	NOUN
ftr-409	949	45	of	of	ADP
ftr-409	949	46	the	the	DET
ftr-409	949	47	income	income	NOUN
ftr-409	949	48	to	to	PART
ftr-409	949	49	purchase	purchase	VERB
ftr-409	949	50	professional	professional	ADJ
ftr-409	949	51	services	service	NOUN
ftr-409	949	52	devoted	devote	VERB
ftr-409	949	53	to	to	ADP
ftr-409	949	54	maximizing	maximize	VERB
ftr-409	949	55	the	the	DET
ftr-409	949	56	long	long	ADJ
ftr-409	949	57	term	term	NOUN
ftr-409	949	58	value	value	NOUN
ftr-409	949	59	of	of	ADP
ftr-409	949	60	the	the	DET
ftr-409	949	61	assets	asset	NOUN
ftr-409	949	62	.	.	PUNCT
ftr-409	950	1	similarly	similarly	ADV
ftr-409	950	2	,	,	PUNCT
ftr-409	950	3	all	all	PRON
ftr-409	950	4	of	of	ADP
ftr-409	950	5	the	the	DET
ftr-409	950	6	other	other	ADJ
ftr-409	950	7	cases	case	NOUN
ftr-409	950	8	involved	involve	VERB
ftr-409	950	9	multi-170	multi-170	NOUN
ftr-409	950	10	million	million	NUM
ftr-409	950	11	dollar	dollar	NOUN
ftr-409	950	12	trusts	trust	VERB
ftr-409	950	13	whose	whose	DET
ftr-409	950	14	trustees	trustee	NOUN
ftr-409	950	15	determined	determine	VERB
ftr-409	950	16	that	that	SCONJ
ftr-409	950	17	it	it	PRON
ftr-409	950	18	would	would	AUX
ftr-409	950	19	be	be	AUX
ftr-409	950	20	cost	cost	NOUN
ftr-409	950	21	-	-	PUNCT
ftr-409	950	22	effective	effective	ADJ
ftr-409	950	23	to	to	PART
ftr-409	950	24	litigate	litigate	VERB
ftr-409	950	25	the	the	DET
ftr-409	950	26	disallowance	disallowance	NOUN
ftr-409	950	27	of	of	ADP
ftr-409	950	28	2	2	NUM
ftr-409	950	29	%	%	NOUN
ftr-409	950	30	of	of	ADP
ftr-409	950	31	their	their	PRON
ftr-409	950	32	investment	investment	NOUN
ftr-409	950	33	advisory	advisory	NOUN
ftr-409	950	34	fees	fee	NOUN
ftr-409	950	35	(	(	PUNCT
ftr-409	950	36	and	and	CCONJ
ftr-409	950	37	in	in	ADP
ftr-409	950	38	the	the	DET
ftr-409	950	39	case	case	NOUN
ftr-409	950	40	of	of	ADP
ftr-409	950	41	mellon	mellon	PROPN
ftr-409	950	42	bank	bank	PROPN
ftr-409	950	43	,	,	PUNCT
ftr-409	950	44	certain	certain	ADJ
ftr-409	950	45	other	other	ADJ
ftr-409	950	46	expenses	expense	NOUN
ftr-409	950	47	)	)	PUNCT
ftr-409	950	48	.	.	PUNCT
ftr-409	951	1	those	those	DET
ftr-409	951	2	facts	fact	NOUN
ftr-409	951	3	alone	alone	ADV
ftr-409	951	4	suggest	suggest	VERB
ftr-409	951	5	a171	a171	NUM
ftr-409	951	6	level	level	NOUN
ftr-409	951	7	of	of	ADP
ftr-409	951	8	wealth	wealth	NOUN
ftr-409	951	9	that	that	PRON
ftr-409	951	10	would	would	AUX
ftr-409	951	11	compel	compel	VERB
ftr-409	951	12	an	an	DET
ftr-409	951	13	outright	outright	ADJ
ftr-409	951	14	owner	owner	NOUN
ftr-409	951	15	to	to	PART
ftr-409	951	16	incur	incur	VERB
ftr-409	951	17	asset	asset	NOUN
ftr-409	951	18	management	management	NOUN
ftr-409	951	19	expenses	expense	NOUN
ftr-409	951	20	.	.	PUNCT
ftr-409	952	1	when	when	SCONJ
ftr-409	952	2	a	a	DET
ftr-409	952	3	trust	trust	NOUN
ftr-409	952	4	is	be	AUX
ftr-409	952	5	not	not	PART
ftr-409	952	6	so	so	ADV
ftr-409	952	7	large	large	ADJ
ftr-409	952	8	as	as	SCONJ
ftr-409	952	9	to	to	PART
ftr-409	952	10	preclude	preclude	VERB
ftr-409	952	11	any	any	DET
ftr-409	952	12	reasonable	reasonable	ADJ
ftr-409	952	13	possibility	possibility	NOUN
ftr-409	952	14	that	that	SCONJ
ftr-409	952	15	the	the	DET
ftr-409	952	16	reasonable	reasonable	ADJ
ftr-409	952	17	taxpayer	taxpayer	NOUN
ftr-409	952	18	would	would	AUX
ftr-409	952	19	consume	consume	VERB
ftr-409	952	20	the	the	DET
ftr-409	952	21	trust	trust	NOUN
ftr-409	952	22	assets	asset	NOUN
ftr-409	952	23	rather	rather	ADV
ftr-409	952	24	than	than	ADP
ftr-409	952	25	investing	invest	VERB
ftr-409	952	26	them	they	PRON
ftr-409	952	27	,	,	PUNCT
ftr-409	952	28	trust	trust	NOUN
ftr-409	952	29	size	size	NOUN
ftr-409	952	30	alone	alone	ADV
ftr-409	952	31	offers	offer	VERB
ftr-409	952	32	no	no	DET
ftr-409	952	33	information	information	NOUN
ftr-409	952	34	about	about	ADP
ftr-409	952	35	the	the	DET
ftr-409	952	36	use	use	NOUN
ftr-409	952	37	of	of	ADP
ftr-409	952	38	the	the	DET
ftr-409	952	39	trust	trust	NOUN
ftr-409	952	40	’s	’s	PART
ftr-409	952	41	assets	asset	NOUN
ftr-409	952	42	by	by	ADP
ftr-409	952	43	a	a	DET
ftr-409	952	44	reasonable	reasonable	ADJ
ftr-409	952	45	taxpayer	taxpayer	NOUN
ftr-409	952	46	.	.	PUNCT
ftr-409	953	1	a	a	DET
ftr-409	953	2	very	very	ADV
ftr-409	953	3	small	small	ADJ
ftr-409	953	4	trust	trust	NOUN
ftr-409	953	5	could	could	AUX
ftr-409	953	6	be	be	AUX
ftr-409	953	7	devoted	devote	VERB
ftr-409	953	8	to	to	AUX
ftr-409	953	9	longterm	longterm	VERB
ftr-409	953	10	wealth	wealth	NOUN
ftr-409	953	11	accumulation	accumulation	NOUN
ftr-409	953	12	if	if	SCONJ
ftr-409	953	13	the	the	DET
ftr-409	953	14	outright	outright	ADJ
ftr-409	953	15	owner	owner	NOUN
ftr-409	953	16	had	have	VERB
ftr-409	953	17	other	other	ADJ
ftr-409	953	18	sources	source	NOUN
ftr-409	953	19	of	of	ADP
ftr-409	953	20	income	income	NOUN
ftr-409	953	21	and	and	CCONJ
ftr-409	953	22	no	no	DET
ftr-409	953	23	unusual	unusual	ADJ
ftr-409	953	24	expenses	expense	NOUN
ftr-409	953	25	.	.	PUNCT
ftr-409	954	1	other	other	ADJ
ftr-409	954	2	aspects	aspect	NOUN
ftr-409	954	3	of	of	ADP
ftr-409	954	4	the	the	DET
ftr-409	954	5	individual	individual	NOUN
ftr-409	954	6	’s	’s	PART
ftr-409	954	7	financial	financial	ADJ
ftr-409	954	8	situation	situation	NOUN
ftr-409	954	9	,	,	PUNCT
ftr-409	954	10	however	however	ADV
ftr-409	954	11	,	,	PUNCT
ftr-409	954	12	could	could	AUX
ftr-409	954	13	change	change	VERB
ftr-409	954	14	the	the	DET
ftr-409	954	15	reasonable	reasonable	ADJ
ftr-409	954	16	taxpayer	taxpayer	NOUN
ftr-409	954	17	’s	’s	PART
ftr-409	954	18	analysis	analysis	NOUN
ftr-409	954	19	.	.	PUNCT
ftr-409	955	1	if	if	SCONJ
ftr-409	955	2	,	,	PUNCT
ftr-409	955	3	for	for	ADP
ftr-409	955	4	example	example	NOUN
ftr-409	955	5	,	,	PUNCT
ftr-409	955	6	the	the	DET
ftr-409	955	7	trust	trust	NOUN
ftr-409	955	8	is	be	AUX
ftr-409	955	9	the	the	DET
ftr-409	955	10	sole	sole	ADJ
ftr-409	955	11	source	source	NOUN
ftr-409	955	12	of	of	ADP
ftr-409	955	13	income	income	NOUN
ftr-409	955	14	and	and	CCONJ
ftr-409	955	15	the	the	DET
ftr-409	955	16	individual	individual	NOUN
ftr-409	955	17	has	have	VERB
ftr-409	955	18	unusually	unusually	ADV
ftr-409	955	19	high	high	ADJ
ftr-409	955	20	expenses	expense	NOUN
ftr-409	955	21	or	or	CCONJ
ftr-409	955	22	other	other	ADJ
ftr-409	955	23	financial	financial	ADJ
ftr-409	955	24	obligations	obligation	NOUN
ftr-409	955	25	,	,	PUNCT
ftr-409	955	26	the	the	DET
ftr-409	955	27	assets	asset	NOUN
ftr-409	955	28	might	might	AUX
ftr-409	955	29	be	be	AUX
ftr-409	955	30	depleted	deplete	VERB
ftr-409	955	31	in	in	ADP
ftr-409	955	32	a	a	DET
ftr-409	955	33	short	short	ADJ
ftr-409	955	34	period	period	NOUN
ftr-409	955	35	.	.	PUNCT
ftr-409	956	1	in	in	ADP
ftr-409	956	2	that	that	DET
ftr-409	956	3	situation	situation	NOUN
ftr-409	956	4	,	,	PUNCT
ftr-409	956	5	a	a	DET
ftr-409	956	6	reasonable	reasonable	ADJ
ftr-409	956	7	individual	individual	NOUN
ftr-409	956	8	might	might	AUX
ftr-409	956	9	choose	choose	VERB
ftr-409	956	10	to	to	PART
ftr-409	956	11	avoid	avoid	VERB
ftr-409	956	12	discretionary	discretionary	ADJ
ftr-409	956	13	expenditures	expenditure	NOUN
ftr-409	956	14	for	for	ADP
ftr-409	956	15	asset	asset	NOUN
ftr-409	956	16	management	management	NOUN
ftr-409	956	17	.	.	PUNCT
ftr-409	957	1	172	172	NUM
ftr-409	958	1	the	the	DET
ftr-409	958	2	divergent	divergent	ADJ
ftr-409	958	3	conclusions	conclusion	NOUN
ftr-409	958	4	reached	reach	VERB
ftr-409	958	5	by	by	ADP
ftr-409	958	6	the	the	DET
ftr-409	958	7	tax	tax	NOUN
ftr-409	958	8	court	court	NOUN
ftr-409	958	9	and	and	CCONJ
ftr-409	958	10	6th	6th	ADJ
ftr-409	958	11	circuit	circuit	NOUN
ftr-409	958	12	in	in	ADP
ftr-409	958	13	o’neill	o’neill	ADV
ftr-409	958	14	support	support	VERB
ftr-409	958	15	the	the	DET
ftr-409	958	16	contention	contention	NOUN
ftr-409	958	17	that	that	SCONJ
ftr-409	958	18	trust	trust	NOUN
ftr-409	958	19	size	size	NOUN
ftr-409	958	20	is	be	AUX
ftr-409	958	21	important	important	ADJ
ftr-409	958	22	only	only	ADV
ftr-409	958	23	if	if	SCONJ
ftr-409	958	24	it	it	PRON
ftr-409	958	25	compels	compel	VERB
ftr-409	958	26	the	the	DET
ftr-409	958	27	conclusion	conclusion	NOUN
ftr-409	958	28	that	that	SCONJ
ftr-409	958	29	the	the	DET
ftr-409	958	30	trust	trust	NOUN
ftr-409	958	31	assets	asset	NOUN
ftr-409	958	32	would	would	AUX
ftr-409	958	33	be	be	AUX
ftr-409	958	34	invested	invest	VERB
ftr-409	958	35	rather	rather	ADV
ftr-409	958	36	than	than	ADP
ftr-409	958	37	consumed	consume	VERB
ftr-409	958	38	by	by	ADP
ftr-409	958	39	a	a	DET
ftr-409	958	40	reasonable	reasonable	ADJ
ftr-409	958	41	outright	outright	ADJ
ftr-409	958	42	owner	owner	NOUN
ftr-409	958	43	.	.	PUNCT
ftr-409	959	1	the	the	DET
ftr-409	959	2	trust	trust	NOUN
ftr-409	959	3	in	in	ADP
ftr-409	959	4	that	that	DET
ftr-409	959	5	case	case	NOUN
ftr-409	959	6	,	,	PUNCT
ftr-409	959	7	worth	worth	ADJ
ftr-409	959	8	$	$	SYM
ftr-409	959	9	4.5	4.5	NUM
ftr-409	959	10	million	million	NUM
ftr-409	959	11	,	,	PUNCT
ftr-409	959	12	would173	would173	PROPN
ftr-409	959	13	justify	justify	VERB
ftr-409	959	14	expenditures	expenditure	NOUN
ftr-409	959	15	for	for	ADP
ftr-409	959	16	asset	asset	NOUN
ftr-409	959	17	management	management	NOUN
ftr-409	959	18	by	by	ADP
ftr-409	959	19	a	a	DET
ftr-409	959	20	reasonable	reasonable	ADJ
ftr-409	959	21	individual	individual	NOUN
ftr-409	959	22	in	in	ADP
ftr-409	959	23	many	many	ADJ
ftr-409	959	24	circumstances	circumstance	NOUN
ftr-409	959	25	.	.	PUNCT
ftr-409	960	1	yet	yet	ADV
ftr-409	960	2	it	it	PRON
ftr-409	960	3	is	be	AUX
ftr-409	960	4	possible	possible	ADJ
ftr-409	960	5	to	to	PART
ftr-409	960	6	envision	envision	VERB
ftr-409	960	7	circumstances	circumstance	NOUN
ftr-409	960	8	that	that	PRON
ftr-409	960	9	would	would	AUX
ftr-409	960	10	cause174	cause174	PROPN
ftr-409	960	11	a	a	DET
ftr-409	960	12	reasonable	reasonable	ADJ
ftr-409	960	13	taxpayer	taxpayer	NOUN
ftr-409	960	14	to	to	PART
ftr-409	960	15	consume	consume	VERB
ftr-409	960	16	all	all	PRON
ftr-409	960	17	of	of	ADP
ftr-409	960	18	the	the	DET
ftr-409	960	19	trust	trust	NOUN
ftr-409	960	20	income	income	NOUN
ftr-409	960	21	and	and	CCONJ
ftr-409	960	22	thus	thus	ADV
ftr-409	960	23	avoid	avoid	VERB
ftr-409	960	24	170	170	NUM
ftr-409	960	25	.	.	PUNCT
ftr-409	961	1	appellant	appellant	PROPN
ftr-409	961	2	’s	’s	PART
ftr-409	961	3	opening	opening	NOUN
ftr-409	961	4	brief	brief	NOUN
ftr-409	961	5	at	at	ADP
ftr-409	961	6	4	4	NUM
ftr-409	961	7	,	,	PUNCT
ftr-409	961	8	mellon	mellon	PROPN
ftr-409	961	9	bank	bank	PROPN
ftr-409	961	10	,	,	PUNCT
ftr-409	961	11	n.a	n.a	PROPN
ftr-409	961	12	.	.	PROPN
ftr-409	962	1	v.	v.	ADP
ftr-409	962	2	us	we	PRON
ftr-409	962	3	,	,	PUNCT
ftr-409	962	4	265	265	NUM
ftr-409	962	5	f.3d	f.3d	NUM
ftr-409	962	6	1275	1275	NUM
ftr-409	962	7	(	(	PUNCT
ftr-409	962	8	2001	2001	NUM
ftr-409	962	9	)	)	PUNCT
ftr-409	962	10	(	(	PUNCT
ftr-409	962	11	no	no	INTJ
ftr-409	962	12	.	.	NOUN
ftr-409	962	13	01	01	NUM
ftr-409	962	14	-	-	SYM
ftr-409	962	15	5015	5015	NUM
ftr-409	962	16	)	)	PUNCT
ftr-409	962	17	(	(	PUNCT
ftr-409	962	18	combined	combine	VERB
ftr-409	962	19	trusts	trust	VERB
ftr-409	962	20	assets	asset	NOUN
ftr-409	962	21	worth	worth	ADJ
ftr-409	962	22	more	more	ADJ
ftr-409	962	23	than	than	ADP
ftr-409	962	24	$	$	SYM
ftr-409	962	25	500	500	NUM
ftr-409	962	26	million	million	NUM
ftr-409	962	27	)	)	PUNCT
ftr-409	962	28	.	.	PUNCT
ftr-409	963	1	171	171	NUM
ftr-409	963	2	.	.	PUNCT
ftr-409	964	1	i	i	PRON
ftr-409	964	2	d.	d.	PROPN
ftr-409	964	3	scott	scott	PROPN
ftr-409	964	4	,	,	PUNCT
ftr-409	964	5	328	328	NUM
ftr-409	964	6	f.3d	f.3d	NUM
ftr-409	964	7	at	at	ADP
ftr-409	964	8	136	136	NUM
ftr-409	964	9	(	(	PUNCT
ftr-409	964	10	trust	trust	NOUN
ftr-409	964	11	valued	value	VERB
ftr-409	964	12	at	at	ADP
ftr-409	964	13	$	$	SYM
ftr-409	964	14	25.5	25.5	NUM
ftr-409	964	15	million	million	NUM
ftr-409	964	16	)	)	PUNCT
ftr-409	964	17	;	;	PUNCT
ftr-409	964	18	for	for	ADP
ftr-409	964	19	the	the	DET
ftr-409	964	20	rudkin	rudkin	NOUN
ftr-409	964	21	case	case	NOUN
ftr-409	964	22	,	,	PUNCT
ftr-409	964	23	publicly	publicly	ADV
ftr-409	964	24	available	available	ADJ
ftr-409	964	25	documents	document	NOUN
ftr-409	964	26	do	do	AUX
ftr-409	964	27	not	not	PART
ftr-409	964	28	state	state	VERB
ftr-409	964	29	the	the	DET
ftr-409	964	30	value	value	NOUN
ftr-409	964	31	of	of	ADP
ftr-409	964	32	the	the	DET
ftr-409	964	33	trust	trust	NOUN
ftr-409	964	34	,	,	PUNCT
ftr-409	964	35	but	but	CCONJ
ftr-409	964	36	the	the	DET
ftr-409	964	37	decision	decision	NOUN
ftr-409	964	38	does	do	AUX
ftr-409	964	39	state	state	VERB
ftr-409	964	40	that	that	SCONJ
ftr-409	964	41	the	the	DET
ftr-409	964	42	trust	trust	NOUN
ftr-409	964	43	’s	’s	PART
ftr-409	964	44	total	total	ADJ
ftr-409	964	45	income	income	NOUN
ftr-409	964	46	was	be	AUX
ftr-409	964	47	$	$	SYM
ftr-409	964	48	624,816	624,816	NUM
ftr-409	964	49	for	for	ADP
ftr-409	964	50	the	the	DET
ftr-409	964	51	tear	tear	NOUN
ftr-409	964	52	2000	2000	NUM
ftr-409	964	53	)	)	PUNCT
ftr-409	964	54	.	.	PUNCT
ftr-409	965	1	rudkin	rudkin	NOUN
ftr-409	965	2	,	,	PUNCT
ftr-409	965	3	124	124	NUM
ftr-409	965	4	t.c	t.c	PROPN
ftr-409	965	5	.	.	PUNCT
ftr-409	966	1	at	at	ADP
ftr-409	966	2	307	307	NUM
ftr-409	966	3	.	.	PUNCT
ftr-409	967	1	172	172	NUM
ftr-409	967	2	.	.	PUNCT
ftr-409	968	1	see	see	VERB
ftr-409	968	2	supra	supra	PROPN
ftr-409	968	3	notes	note	VERB
ftr-409	968	4	29	29	NUM
ftr-409	968	5	-	-	SYM
ftr-409	968	6	30	30	NUM
ftr-409	968	7	,	,	PUNCT
ftr-409	968	8	and	and	CCONJ
ftr-409	968	9	accompanying	accompany	VERB
ftr-409	968	10	text	text	NOUN
ftr-409	968	11	.	.	PUNCT
ftr-409	969	1	173	173	NUM
ftr-409	969	2	.	.	PUNCT
ftr-409	970	1	o’neill	o’neill	PROPN
ftr-409	970	2	,	,	PUNCT
ftr-409	970	3	98	98	NUM
ftr-409	970	4	t.c	t.c	PROPN
ftr-409	970	5	.	.	PROPN
ftr-409	970	6	227	227	NUM
ftr-409	970	7	.	.	NOUN
ftr-409	970	8	174	174	NUM
ftr-409	970	9	.	.	PUNCT
ftr-409	971	1	i	i	PRON
ftr-409	971	2	d.	d.	PROPN
ftr-409	971	3	2006	2006	NUM
ftr-409	971	4	]	]	PUNCT
ftr-409	971	5	taxing	tax	VERB
ftr-409	971	6	middle	middle	ADJ
ftr-409	971	7	class	class	NOUN
ftr-409	971	8	trust(s	trust(s	NOUN
ftr-409	971	9	)	)	PUNCT
ftr-409	971	10	549	549	NUM
ftr-409	971	11	incurring	incur	VERB
ftr-409	971	12	asset	asset	NOUN
ftr-409	971	13	management	management	NOUN
ftr-409	971	14	expenses	expense	NOUN
ftr-409	971	15	.	.	PUNCT
ftr-409	972	1	if	if	SCONJ
ftr-409	972	2	,	,	PUNCT
ftr-409	972	3	for	for	ADP
ftr-409	972	4	example	example	NOUN
ftr-409	972	5	,	,	PUNCT
ftr-409	972	6	the	the	DET
ftr-409	972	7	trust	trust	NOUN
ftr-409	972	8	supported	support	VERB
ftr-409	972	9	10	10	NUM
ftr-409	972	10	beneficiaries	beneficiary	NOUN
ftr-409	972	11	each	each	PRON
ftr-409	972	12	of	of	ADP
ftr-409	972	13	whom	whom	PRON
ftr-409	972	14	had	have	VERB
ftr-409	972	15	significant	significant	ADJ
ftr-409	972	16	expenses	expense	NOUN
ftr-409	972	17	and	and	CCONJ
ftr-409	972	18	no	no	DET
ftr-409	972	19	other	other	ADJ
ftr-409	972	20	source	source	NOUN
ftr-409	972	21	of	of	ADP
ftr-409	972	22	income	income	NOUN
ftr-409	972	23	,	,	PUNCT
ftr-409	972	24	the	the	DET
ftr-409	972	25	reasonable	reasonable	ADJ
ftr-409	972	26	taxpayer	taxpayer	NOUN
ftr-409	972	27	might	might	AUX
ftr-409	972	28	conclude	conclude	VERB
ftr-409	972	29	that	that	SCONJ
ftr-409	972	30	it	it	PRON
ftr-409	972	31	would	would	AUX
ftr-409	972	32	be	be	AUX
ftr-409	972	33	more	more	ADV
ftr-409	972	34	desirable	desirable	ADJ
ftr-409	972	35	to	to	PART
ftr-409	972	36	invest	invest	VERB
ftr-409	972	37	in	in	ADP
ftr-409	972	38	no	no	DET
ftr-409	972	39	-	-	PUNCT
ftr-409	972	40	load	load	NOUN
ftr-409	972	41	mutual	mutual	ADJ
ftr-409	972	42	funds	fund	NOUN
ftr-409	972	43	or	or	CCONJ
ftr-409	972	44	utilize	utilize	VERB
ftr-409	972	45	other	other	ADJ
ftr-409	972	46	arrangements	arrangement	NOUN
ftr-409	972	47	that	that	PRON
ftr-409	972	48	did	do	AUX
ftr-409	972	49	not	not	PART
ftr-409	972	50	require	require	VERB
ftr-409	972	51	expenditure	expenditure	NOUN
ftr-409	972	52	of	of	ADP
ftr-409	972	53	trust	trust	NOUN
ftr-409	972	54	assets	asset	NOUN
ftr-409	972	55	.	.	PUNCT
ftr-409	973	1	if	if	SCONJ
ftr-409	973	2	it	it	PRON
ftr-409	973	3	is	be	AUX
ftr-409	973	4	difficult	difficult	ADJ
ftr-409	973	5	to	to	PART
ftr-409	973	6	envision	envision	VERB
ftr-409	973	7	a	a	DET
ftr-409	973	8	reasonable	reasonable	ADJ
ftr-409	973	9	taxpayer	taxpayer	NOUN
ftr-409	973	10	choosing	choose	VERB
ftr-409	973	11	to	to	PART
ftr-409	973	12	avoid	avoid	VERB
ftr-409	973	13	asset	asset	NOUN
ftr-409	973	14	management	management	NOUN
ftr-409	973	15	expenses	expense	NOUN
ftr-409	973	16	,	,	PUNCT
ftr-409	973	17	the	the	DET
ftr-409	973	18	reason	reason	NOUN
ftr-409	973	19	is	be	AUX
ftr-409	973	20	that	that	SCONJ
ftr-409	973	21	a	a	DET
ftr-409	973	22	trust	trust	NOUN
ftr-409	973	23	fund	fund	NOUN
ftr-409	973	24	is	be	AUX
ftr-409	973	25	,	,	PUNCT
ftr-409	973	26	by	by	ADP
ftr-409	973	27	definition	definition	NOUN
ftr-409	973	28	,	,	PUNCT
ftr-409	973	29	money	money	NOUN
ftr-409	973	30	set	set	VERB
ftr-409	973	31	aside	aside	ADP
ftr-409	973	32	for	for	ADP
ftr-409	973	33	others	other	NOUN
ftr-409	973	34	or	or	CCONJ
ftr-409	973	35	for	for	ADP
ftr-409	973	36	one	one	NUM
ftr-409	973	37	’s	’s	PART
ftr-409	973	38	own	own	ADJ
ftr-409	973	39	future	future	ADJ
ftr-409	973	40	use	use	NOUN
ftr-409	973	41	.	.	PUNCT
ftr-409	974	1	if	if	SCONJ
ftr-409	974	2	the	the	DET
ftr-409	974	3	reasonable	reasonable	ADJ
ftr-409	974	4	taxpayer	taxpayer	NOUN
ftr-409	974	5	had	have	VERB
ftr-409	974	6	such	such	ADJ
ftr-409	974	7	funds	fund	NOUN
ftr-409	974	8	to	to	PART
ftr-409	974	9	set	set	VERB
ftr-409	974	10	aside	aside	ADV
ftr-409	974	11	,	,	PUNCT
ftr-409	974	12	albeit	albeit	SCONJ
ftr-409	974	13	not	not	PART
ftr-409	974	14	in	in	ADP
ftr-409	974	15	trust	trust	NOUN
ftr-409	974	16	,	,	PUNCT
ftr-409	974	17	it	it	PRON
ftr-409	974	18	would	would	AUX
ftr-409	974	19	be	be	AUX
ftr-409	974	20	clear	clear	ADJ
ftr-409	974	21	that	that	SCONJ
ftr-409	974	22	those	those	DET
ftr-409	974	23	funds	fund	NOUN
ftr-409	974	24	would	would	AUX
ftr-409	974	25	be	be	AUX
ftr-409	974	26	held	hold	VERB
ftr-409	974	27	for	for	ADP
ftr-409	974	28	wealth	wealth	NOUN
ftr-409	974	29	accumulation	accumulation	NOUN
ftr-409	974	30	rather	rather	ADV
ftr-409	974	31	than	than	ADP
ftr-409	974	32	current	current	ADJ
ftr-409	974	33	consumption	consumption	NOUN
ftr-409	974	34	.	.	PUNCT
ftr-409	975	1	this	this	DET
ftr-409	975	2	conception	conception	NOUN
ftr-409	975	3	of	of	ADP
ftr-409	975	4	the	the	DET
ftr-409	975	5	reasonable	reasonable	ADJ
ftr-409	975	6	taxpayer	taxpayer	NOUN
ftr-409	975	7	–	–	PUNCT
ftr-409	975	8	one	one	NUM
ftr-409	975	9	who	who	PRON
ftr-409	975	10	owns	own	VERB
ftr-409	975	11	the	the	DET
ftr-409	975	12	entire	entire	ADJ
ftr-409	975	13	trust	trust	NOUN
ftr-409	975	14	fund	fund	NOUN
ftr-409	975	15	outright	outright	ADV
ftr-409	975	16	–	–	PUNCT
ftr-409	975	17	equates	equate	VERB
ftr-409	975	18	the	the	DET
ftr-409	975	19	reasonable	reasonable	ADJ
ftr-409	975	20	taxpayer	taxpayer	NOUN
ftr-409	975	21	with	with	ADP
ftr-409	975	22	the	the	DET
ftr-409	975	23	profitmaximizing	profitmaximize	VERB
ftr-409	975	24	taxpayer	taxpayer	NOUN
ftr-409	975	25	.	.	PUNCT
ftr-409	976	1	the	the	DET
ftr-409	976	2	flaw	flaw	NOUN
ftr-409	976	3	in	in	ADP
ftr-409	976	4	this	this	DET
ftr-409	976	5	conception	conception	NOUN
ftr-409	976	6	of	of	ADP
ftr-409	976	7	the	the	DET
ftr-409	976	8	reasonable	reasonable	ADJ
ftr-409	976	9	taxpayer	taxpayer	NOUN
ftr-409	976	10	is	be	AUX
ftr-409	976	11	that	that	SCONJ
ftr-409	976	12	no	no	DET
ftr-409	976	13	one	one	NOUN
ftr-409	976	14	connected	connect	VERB
ftr-409	976	15	with	with	ADP
ftr-409	976	16	the	the	DET
ftr-409	976	17	trust	trust	NOUN
ftr-409	976	18	necessarily	necessarily	ADV
ftr-409	976	19	has	have	VERB
ftr-409	976	20	,	,	PUNCT
ftr-409	976	21	or	or	CCONJ
ftr-409	976	22	could	could	AUX
ftr-409	976	23	have	have	AUX
ftr-409	976	24	had	have	VERB
ftr-409	976	25	,	,	PUNCT
ftr-409	976	26	access	access	NOUN
ftr-409	976	27	to	to	ADP
ftr-409	976	28	or	or	CCONJ
ftr-409	976	29	control	control	VERB
ftr-409	976	30	over	over	ADP
ftr-409	976	31	the	the	DET
ftr-409	976	32	entire	entire	ADJ
ftr-409	976	33	trust	trust	NOUN
ftr-409	976	34	fund	fund	NOUN
ftr-409	976	35	.	.	PUNCT
ftr-409	977	1	the	the	DET
ftr-409	977	2	existence	existence	NOUN
ftr-409	977	3	of	of	ADP
ftr-409	977	4	the	the	DET
ftr-409	977	5	trust	trust	NOUN
ftr-409	977	6	prevents	prevent	VERB
ftr-409	977	7	anyone	anyone	PRON
ftr-409	977	8	from	from	ADP
ftr-409	977	9	having	have	VERB
ftr-409	977	10	such	such	ADJ
ftr-409	977	11	control	control	NOUN
ftr-409	977	12	because	because	SCONJ
ftr-409	977	13	a	a	DET
ftr-409	977	14	trust	trust	NOUN
ftr-409	977	15	divides	divide	VERB
ftr-409	977	16	ownership	ownership	NOUN
ftr-409	977	17	of	of	ADP
ftr-409	977	18	into	into	ADP
ftr-409	977	19	legal	legal	ADJ
ftr-409	977	20	and	and	CCONJ
ftr-409	977	21	beneficial	beneficial	ADJ
ftr-409	977	22	interests	interest	NOUN
ftr-409	977	23	.	.	PUNCT
ftr-409	978	1	beneficiaries	beneficiary	NOUN
ftr-409	978	2	enjoy	enjoy	VERB
ftr-409	978	3	the	the	DET
ftr-409	978	4	value	value	NOUN
ftr-409	978	5	(	(	PUNCT
ftr-409	978	6	beneficial	beneficial	ADJ
ftr-409	978	7	ownership	ownership	NOUN
ftr-409	978	8	)	)	PUNCT
ftr-409	978	9	of	of	ADP
ftr-409	978	10	trust	trust	NOUN
ftr-409	978	11	property	property	NOUN
ftr-409	978	12	and	and	CCONJ
ftr-409	978	13	bear	bear	VERB
ftr-409	978	14	the	the	DET
ftr-409	978	15	consequences	consequence	NOUN
ftr-409	978	16	of	of	ADP
ftr-409	978	17	asset	asset	NOUN
ftr-409	978	18	management	management	NOUN
ftr-409	978	19	decisions	decision	NOUN
ftr-409	978	20	,	,	PUNCT
ftr-409	978	21	but	but	CCONJ
ftr-409	978	22	beneficiaries	beneficiary	NOUN
ftr-409	978	23	have	have	VERB
ftr-409	978	24	no	no	DET
ftr-409	978	25	control	control	NOUN
ftr-409	978	26	over	over	ADP
ftr-409	978	27	those	those	DET
ftr-409	978	28	decisions	decision	NOUN
ftr-409	978	29	.	.	PUNCT
ftr-409	979	1	trustees	trustee	NOUN
ftr-409	979	2	have	have	VERB
ftr-409	979	3	control	control	NOUN
ftr-409	979	4	but	but	CCONJ
ftr-409	979	5	no	no	DET
ftr-409	979	6	beneficial	beneficial	ADJ
ftr-409	979	7	ownership	ownership	NOUN
ftr-409	979	8	.	.	PUNCT
ftr-409	980	1	the	the	DET
ftr-409	980	2	grantor	grantor	NOUN
ftr-409	980	3	of	of	ADP
ftr-409	980	4	the	the	DET
ftr-409	980	5	trust	trust	NOUN
ftr-409	980	6	has	have	VERB
ftr-409	980	7	less	less	ADJ
ftr-409	980	8	control	control	NOUN
ftr-409	980	9	than	than	ADP
ftr-409	980	10	the	the	DET
ftr-409	980	11	outright	outright	ADJ
ftr-409	980	12	owner	owner	NOUN
ftr-409	980	13	,	,	PUNCT
ftr-409	980	14	and	and	CCONJ
ftr-409	980	15	often	often	ADV
ftr-409	980	16	no	no	DET
ftr-409	980	17	control	control	NOUN
ftr-409	980	18	at	at	ADV
ftr-409	980	19	all	all	ADV
ftr-409	980	20	over	over	ADP
ftr-409	980	21	trust	trust	NOUN
ftr-409	980	22	assets	asset	NOUN
ftr-409	980	23	.	.	PUNCT
ftr-409	981	1	by	by	ADP
ftr-409	981	2	establishing	establish	VERB
ftr-409	981	3	the	the	DET
ftr-409	981	4	trust	trust	NOUN
ftr-409	981	5	,	,	PUNCT
ftr-409	981	6	the	the	DET
ftr-409	981	7	grantor	grantor	NOUN
ftr-409	981	8	divests	divest	VERB
ftr-409	981	9	himself	himself	PRON
ftr-409	981	10	or	or	CCONJ
ftr-409	981	11	herself	herself	PRON
ftr-409	981	12	of	of	ADP
ftr-409	981	13	ownership	ownership	NOUN
ftr-409	981	14	and	and	CCONJ
ftr-409	981	15	retains	retain	VERB
ftr-409	981	16	rights	right	NOUN
ftr-409	981	17	only	only	ADV
ftr-409	981	18	as	as	SCONJ
ftr-409	981	19	provided	provide	VERB
ftr-409	981	20	in	in	ADP
ftr-409	981	21	the	the	DET
ftr-409	981	22	trust	trust	NOUN
ftr-409	981	23	instrument.175	instrument.175	VERB
ftr-409	981	24	the	the	DET
ftr-409	981	25	grantor	grantor	NOUN
ftr-409	981	26	of	of	ADP
ftr-409	981	27	the	the	DET
ftr-409	981	28	trust	trust	NOUN
ftr-409	981	29	bears	bear	VERB
ftr-409	981	30	a	a	DET
ftr-409	981	31	close	close	ADJ
ftr-409	981	32	resemblance	resemblance	NOUN
ftr-409	981	33	to	to	ADP
ftr-409	981	34	the	the	DET
ftr-409	981	35	reasonable	reasonable	ADJ
ftr-409	981	36	taxpayer	taxpayer	NOUN
ftr-409	981	37	,	,	PUNCT
ftr-409	981	38	however	however	ADV
ftr-409	981	39	,	,	PUNCT
ftr-409	981	40	in	in	ADP
ftr-409	981	41	the	the	DET
ftr-409	981	42	sense	sense	NOUN
ftr-409	981	43	that	that	SCONJ
ftr-409	981	44	the	the	DET
ftr-409	981	45	grantor	grantor	NOUN
ftr-409	981	46	owned	own	VERB
ftr-409	981	47	all	all	PRON
ftr-409	981	48	of	of	ADP
ftr-409	981	49	the	the	DET
ftr-409	981	50	trust	trust	NOUN
ftr-409	981	51	assets	asset	NOUN
ftr-409	981	52	outright	outright	ADV
ftr-409	981	53	before	before	ADP
ftr-409	981	54	creating	create	VERB
ftr-409	981	55	the	the	DET
ftr-409	981	56	trust	trust	NOUN
ftr-409	981	57	.	.	PUNCT
ftr-409	982	1	as	as	ADP
ftr-409	982	2	an	an	DET
ftr-409	982	3	outright	outright	ADJ
ftr-409	982	4	owner	owner	NOUN
ftr-409	982	5	,	,	PUNCT
ftr-409	982	6	the	the	DET
ftr-409	982	7	grantor	grantor	NOUN
ftr-409	982	8	had	have	VERB
ftr-409	982	9	the	the	DET
ftr-409	982	10	opportunity	opportunity	NOUN
ftr-409	982	11	to	to	PART
ftr-409	982	12	hold	hold	VERB
ftr-409	982	13	the	the	DET
ftr-409	982	14	trust	trust	NOUN
ftr-409	982	15	assets	asset	NOUN
ftr-409	982	16	outright	outright	ADV
ftr-409	982	17	with	with	ADP
ftr-409	982	18	no	no	DET
ftr-409	982	19	obligation	obligation	NOUN
ftr-409	982	20	to	to	PART
ftr-409	982	21	incur	incur	VERB
ftr-409	982	22	asset	asset	NOUN
ftr-409	982	23	management	management	NOUN
ftr-409	982	24	expenses	expense	NOUN
ftr-409	982	25	.	.	PUNCT
ftr-409	983	1	the	the	DET
ftr-409	983	2	difference	difference	NOUN
ftr-409	983	3	between	between	ADP
ftr-409	983	4	the	the	DET
ftr-409	983	5	grantor	grantor	NOUN
ftr-409	983	6	of	of	ADP
ftr-409	983	7	the	the	DET
ftr-409	983	8	trust	trust	NOUN
ftr-409	983	9	and	and	CCONJ
ftr-409	983	10	the	the	DET
ftr-409	983	11	reasonable	reasonable	ADJ
ftr-409	983	12	taxpayer	taxpayer	NOUN
ftr-409	983	13	is	be	AUX
ftr-409	983	14	that	that	SCONJ
ftr-409	983	15	the	the	DET
ftr-409	983	16	grantor	grantor	NOUN
ftr-409	983	17	does	do	AUX
ftr-409	983	18	not	not	PART
ftr-409	983	19	necessarily	necessarily	ADV
ftr-409	983	20	have	have	VERB
ftr-409	983	21	an	an	DET
ftr-409	983	22	opportunity	opportunity	NOUN
ftr-409	983	23	to	to	PART
ftr-409	983	24	retain	retain	VERB
ftr-409	983	25	outright	outright	ADJ
ftr-409	983	26	ownership	ownership	NOUN
ftr-409	983	27	to	to	ADP
ftr-409	983	28	the	the	DET
ftr-409	983	29	point	point	NOUN
ftr-409	983	30	in	in	ADP
ftr-409	983	31	time	time	NOUN
ftr-409	983	32	when	when	SCONJ
ftr-409	983	33	the	the	DET
ftr-409	983	34	asset	asset	NOUN
ftr-409	983	35	management	management	NOUN
ftr-409	983	36	expenses	expense	NOUN
ftr-409	983	37	are	be	AUX
ftr-409	983	38	incurred	incur	VERB
ftr-409	983	39	.	.	PUNCT
ftr-409	984	1	testamentary	testamentary	ADJ
ftr-409	984	2	trusts	trust	NOUN
ftr-409	984	3	,	,	PUNCT
ftr-409	984	4	for	for	ADP
ftr-409	984	5	example	example	NOUN
ftr-409	984	6	,	,	PUNCT
ftr-409	984	7	commence	commence	NOUN
ftr-409	984	8	upon	upon	SCONJ
ftr-409	984	9	the	the	DET
ftr-409	984	10	death	death	NOUN
ftr-409	984	11	of	of	ADP
ftr-409	984	12	the	the	DET
ftr-409	984	13	grantor	grantor	NOUN
ftr-409	984	14	and	and	CCONJ
ftr-409	984	15	thus	thus	ADV
ftr-409	984	16	do	do	AUX
ftr-409	984	17	not	not	PART
ftr-409	984	18	constitute	constitute	VERB
ftr-409	984	19	an	an	DET
ftr-409	984	20	alternative	alternative	NOUN
ftr-409	984	21	to	to	ADP
ftr-409	984	22	outright	outright	ADJ
ftr-409	984	23	ownership	ownership	NOUN
ftr-409	984	24	by	by	ADP
ftr-409	984	25	the	the	DET
ftr-409	984	26	grantor	grantor	NOUN
ftr-409	984	27	.	.	PUNCT
ftr-409	985	1	outright	outright	ADJ
ftr-409	985	2	ownership	ownership	NOUN
ftr-409	985	3	by	by	ADP
ftr-409	985	4	a	a	DET
ftr-409	985	5	different	different	ADJ
ftr-409	985	6	individual	individual	NOUN
ftr-409	985	7	,	,	PUNCT
ftr-409	985	8	a	a	DET
ftr-409	985	9	beneficiary	beneficiary	NOUN
ftr-409	985	10	named	name	VERB
ftr-409	985	11	in	in	ADP
ftr-409	985	12	the	the	DET
ftr-409	985	13	175	175	NUM
ftr-409	985	14	.	.	PUNCT
ftr-409	986	1	the	the	DET
ftr-409	986	2	roles	role	NOUN
ftr-409	986	3	of	of	ADP
ftr-409	986	4	beneficiary	beneficiary	NOUN
ftr-409	986	5	,	,	PUNCT
ftr-409	986	6	trustee	trustee	NOUN
ftr-409	986	7	and	and	CCONJ
ftr-409	986	8	grantor	grantor	NOUN
ftr-409	986	9	may	may	AUX
ftr-409	986	10	overlap	overlap	VERB
ftr-409	986	11	but	but	CCONJ
ftr-409	986	12	the	the	DET
ftr-409	986	13	overlap	overlap	NOUN
ftr-409	986	14	can	can	AUX
ftr-409	986	15	never	never	ADV
ftr-409	986	16	vest	vest	VERB
ftr-409	986	17	an	an	DET
ftr-409	986	18	individual	individual	NOUN
ftr-409	986	19	with	with	ADP
ftr-409	986	20	complete	complete	ADJ
ftr-409	986	21	beneficial	beneficial	ADJ
ftr-409	986	22	and	and	CCONJ
ftr-409	986	23	legal	legal	ADJ
ftr-409	986	24	ownership	ownership	NOUN
ftr-409	986	25	of	of	ADP
ftr-409	986	26	trust	trust	NOUN
ftr-409	986	27	property	property	NOUN
ftr-409	986	28	.	.	PUNCT
ftr-409	987	1	if	if	SCONJ
ftr-409	987	2	it	it	PRON
ftr-409	987	3	did	do	VERB
ftr-409	987	4	,	,	PUNCT
ftr-409	987	5	that	that	DET
ftr-409	987	6	individual	individual	NOUN
ftr-409	987	7	would	would	AUX
ftr-409	987	8	possess	possess	VERB
ftr-409	987	9	outright	outright	ADJ
ftr-409	987	10	ownership	ownership	NOUN
ftr-409	987	11	and	and	CCONJ
ftr-409	987	12	a	a	DET
ftr-409	987	13	trust	trust	NOUN
ftr-409	987	14	would	would	AUX
ftr-409	987	15	not	not	PART
ftr-409	987	16	exist	exist	VERB
ftr-409	987	17	.	.	PUNCT
ftr-409	988	1	550	550	NUM
ftr-409	988	2	florida	florida	PROPN
ftr-409	988	3	tax	tax	NOUN
ftr-409	988	4	review	review	NOUN
ftr-409	988	5	[	[	X
ftr-409	988	6	vol.7:8	vol.7:8	NOUN
ftr-409	988	7	grantor	grantor	NOUN
ftr-409	988	8	’s	’s	PART
ftr-409	988	9	will	will	NOUN
ftr-409	988	10	(	(	PUNCT
ftr-409	988	11	or	or	CCONJ
ftr-409	988	12	an	an	DET
ftr-409	988	13	intestate	intestate	ADJ
ftr-409	988	14	heir	heir	NOUN
ftr-409	988	15	in	in	ADP
ftr-409	988	16	the	the	DET
ftr-409	988	17	case	case	NOUN
ftr-409	988	18	of	of	ADP
ftr-409	988	19	a	a	DET
ftr-409	988	20	grantor	grantor	NOUN
ftr-409	988	21	who	who	PRON
ftr-409	988	22	leaves	leave	VERB
ftr-409	988	23	no	no	DET
ftr-409	988	24	will	will	NOUN
ftr-409	988	25	)	)	PUNCT
ftr-409	988	26	,	,	PUNCT
ftr-409	988	27	may	may	AUX
ftr-409	988	28	be	be	AUX
ftr-409	988	29	possible	possible	ADJ
ftr-409	988	30	but	but	CCONJ
ftr-409	988	31	this	this	PRON
ftr-409	988	32	is	be	AUX
ftr-409	988	33	not	not	PART
ftr-409	988	34	necessarily	necessarily	ADV
ftr-409	988	35	so	so	ADJ
ftr-409	988	36	.	.	PUNCT
ftr-409	989	1	a	a	DET
ftr-409	989	2	testamentary	testamentary	ADJ
ftr-409	989	3	trust	trust	NOUN
ftr-409	989	4	may	may	AUX
ftr-409	989	5	be	be	AUX
ftr-409	989	6	established	establish	VERB
ftr-409	989	7	because	because	SCONJ
ftr-409	989	8	an	an	DET
ftr-409	989	9	outright	outright	ADJ
ftr-409	989	10	bequest	bequest	NOUN
ftr-409	989	11	to	to	ADP
ftr-409	989	12	the	the	DET
ftr-409	989	13	selected	select	VERB
ftr-409	989	14	beneficiary	beneficiary	NOUN
ftr-409	989	15	is	be	AUX
ftr-409	989	16	impossible	impossible	ADJ
ftr-409	989	17	or	or	CCONJ
ftr-409	989	18	impracticable	impracticable	ADJ
ftr-409	989	19	.	.	PUNCT
ftr-409	990	1	a	a	DET
ftr-409	990	2	trust	trust	NOUN
ftr-409	990	3	for	for	ADP
ftr-409	990	4	a	a	DET
ftr-409	990	5	minor	minor	ADJ
ftr-409	990	6	child	child	NOUN
ftr-409	990	7	,	,	PUNCT
ftr-409	990	8	for	for	ADP
ftr-409	990	9	example	example	NOUN
ftr-409	990	10	,	,	PUNCT
ftr-409	990	11	is	be	AUX
ftr-409	990	12	not	not	PART
ftr-409	990	13	an	an	DET
ftr-409	990	14	alternative	alternative	NOUN
ftr-409	990	15	to	to	ADP
ftr-409	990	16	an	an	DET
ftr-409	990	17	outright	outright	ADJ
ftr-409	990	18	bequest	bequest	NOUN
ftr-409	990	19	but	but	CCONJ
ftr-409	990	20	rather	rather	ADV
ftr-409	990	21	an	an	DET
ftr-409	990	22	alternative	alternative	NOUN
ftr-409	990	23	to	to	ADP
ftr-409	990	24	guardianship	guardianship	NOUN
ftr-409	990	25	,	,	PUNCT
ftr-409	990	26	a	a	DET
ftr-409	990	27	fiduciary	fiduciary	ADJ
ftr-409	990	28	relationship	relationship	NOUN
ftr-409	990	29	that	that	PRON
ftr-409	990	30	typically	typically	ADV
ftr-409	990	31	is	be	AUX
ftr-409	990	32	more	more	ADV
ftr-409	990	33	cumbersome	cumbersome	ADJ
ftr-409	990	34	than	than	ADP
ftr-409	990	35	a	a	DET
ftr-409	990	36	trust	trust	NOUN
ftr-409	990	37	arrangement	arrangement	NOUN
ftr-409	990	38	.	.	PUNCT
ftr-409	991	1	in	in	ADP
ftr-409	991	2	other	other	ADJ
ftr-409	991	3	situations	situation	NOUN
ftr-409	991	4	,	,	PUNCT
ftr-409	991	5	a	a	DET
ftr-409	991	6	grantor	grantor	NOUN
ftr-409	991	7	may	may	AUX
ftr-409	991	8	choose	choose	VERB
ftr-409	991	9	to	to	PART
ftr-409	991	10	establish	establish	VERB
ftr-409	991	11	a176	a176	PROPN
ftr-409	991	12	testamentary	testamentary	ADJ
ftr-409	991	13	trust	trust	NOUN
ftr-409	991	14	rather	rather	ADV
ftr-409	991	15	than	than	ADP
ftr-409	991	16	leaving	leave	VERB
ftr-409	991	17	outright	outright	ADJ
ftr-409	991	18	bequests	bequest	NOUN
ftr-409	991	19	in	in	ADP
ftr-409	991	20	order	order	NOUN
ftr-409	991	21	to	to	PART
ftr-409	991	22	minimize	minimize	VERB
ftr-409	991	23	transfer	transfer	NOUN
ftr-409	991	24	taxes	taxis	NOUN
ftr-409	991	25	borne	bear	VERB
ftr-409	991	26	by	by	ADP
ftr-409	991	27	descendants	descendant	NOUN
ftr-409	991	28	.	.	PUNCT
ftr-409	992	1	if	if	SCONJ
ftr-409	992	2	the	the	DET
ftr-409	992	3	purpose	purpose	NOUN
ftr-409	992	4	of	of	ADP
ftr-409	992	5	the	the	DET
ftr-409	992	6	trust	trust	NOUN
ftr-409	992	7	is	be	AUX
ftr-409	992	8	long	long	ADJ
ftr-409	992	9	term	term	NOUN
ftr-409	992	10	wealth	wealth	NOUN
ftr-409	992	11	maximization	maximization	NOUN
ftr-409	992	12	,	,	PUNCT
ftr-409	992	13	it	it	PRON
ftr-409	992	14	is	be	AUX
ftr-409	992	15	appropriate	appropriate	ADJ
ftr-409	992	16	to	to	PART
ftr-409	992	17	conceive	conceive	VERB
ftr-409	992	18	of	of	ADP
ftr-409	992	19	the	the	DET
ftr-409	992	20	reasonable	reasonable	ADJ
ftr-409	992	21	taxpayer	taxpayer	NOUN
ftr-409	992	22	as	as	ADP
ftr-409	992	23	outright	outright	ADJ
ftr-409	992	24	owner	owner	NOUN
ftr-409	992	25	of	of	ADP
ftr-409	992	26	the	the	DET
ftr-409	992	27	entire	entire	ADJ
ftr-409	992	28	trust	trust	NOUN
ftr-409	992	29	fund	fund	NOUN
ftr-409	992	30	because	because	SCONJ
ftr-409	992	31	an	an	DET
ftr-409	992	32	individual	individual	NOUN
ftr-409	992	33	connected	connect	VERB
ftr-409	992	34	with	with	ADP
ftr-409	992	35	the	the	DET
ftr-409	992	36	trust	trust	NOUN
ftr-409	992	37	(	(	PUNCT
ftr-409	992	38	the	the	DET
ftr-409	992	39	grantor	grantor	NOUN
ftr-409	992	40	or	or	CCONJ
ftr-409	992	41	his	his	PRON
ftr-409	992	42	or	or	CCONJ
ftr-409	992	43	her	her	PRON
ftr-409	992	44	successor	successor	NOUN
ftr-409	992	45	in	in	ADP
ftr-409	992	46	interest	interest	NOUN
ftr-409	992	47	)	)	PUNCT
ftr-409	992	48	could	could	AUX
ftr-409	992	49	have	have	AUX
ftr-409	992	50	owned	own	VERB
ftr-409	992	51	the	the	DET
ftr-409	992	52	trust	trust	NOUN
ftr-409	992	53	assets	asset	NOUN
ftr-409	992	54	outright	outright	ADV
ftr-409	992	55	.	.	PUNCT
ftr-409	993	1	if	if	SCONJ
ftr-409	993	2	,	,	PUNCT
ftr-409	993	3	however	however	ADV
ftr-409	993	4	,	,	PUNCT
ftr-409	993	5	the	the	DET
ftr-409	993	6	purpose	purpose	NOUN
ftr-409	993	7	of	of	ADP
ftr-409	993	8	the	the	DET
ftr-409	993	9	trust	trust	NOUN
ftr-409	993	10	is	be	AUX
ftr-409	993	11	to	to	PART
ftr-409	993	12	provide	provide	VERB
ftr-409	993	13	for	for	ADP
ftr-409	993	14	the	the	DET
ftr-409	993	15	current	current	ADJ
ftr-409	993	16	needs	need	NOUN
ftr-409	993	17	of	of	ADP
ftr-409	993	18	a	a	DET
ftr-409	993	19	beneficiary	beneficiary	NOUN
ftr-409	993	20	,	,	PUNCT
ftr-409	993	21	then	then	ADV
ftr-409	993	22	the	the	DET
ftr-409	993	23	trust	trust	NOUN
ftr-409	993	24	assets	asset	NOUN
ftr-409	993	25	are	be	AUX
ftr-409	993	26	not	not	PART
ftr-409	993	27	akin	akin	ADJ
ftr-409	993	28	to	to	ADP
ftr-409	993	29	a	a	DET
ftr-409	993	30	fund	fund	NOUN
ftr-409	993	31	that	that	PRON
ftr-409	993	32	an	an	DET
ftr-409	993	33	individual	individual	NOUN
ftr-409	993	34	would	would	AUX
ftr-409	993	35	hold	hold	VERB
ftr-409	993	36	.	.	PUNCT
ftr-409	994	1	instead	instead	ADV
ftr-409	994	2	,	,	PUNCT
ftr-409	994	3	the	the	DET
ftr-409	994	4	fund	fund	NOUN
ftr-409	994	5	would	would	AUX
ftr-409	994	6	be	be	AUX
ftr-409	994	7	more	more	ADV
ftr-409	994	8	analogous	analogous	ADJ
ftr-409	994	9	to	to	ADP
ftr-409	994	10	the	the	DET
ftr-409	994	11	income	income	NOUN
ftr-409	994	12	stream	stream	NOUN
ftr-409	994	13	that	that	SCONJ
ftr-409	994	14	an	an	DET
ftr-409	994	15	outright	outright	ADJ
ftr-409	994	16	owner	owner	NOUN
ftr-409	994	17	(	(	PUNCT
ftr-409	994	18	like	like	ADP
ftr-409	994	19	the	the	DET
ftr-409	994	20	reasonable	reasonable	ADJ
ftr-409	994	21	taxpayer	taxpayer	NOUN
ftr-409	994	22	)	)	PUNCT
ftr-409	994	23	would	would	AUX
ftr-409	994	24	use	use	VERB
ftr-409	994	25	to	to	PART
ftr-409	994	26	cover	cover	VERB
ftr-409	994	27	living	living	NOUN
ftr-409	994	28	expenses	expense	NOUN
ftr-409	994	29	and	and	CCONJ
ftr-409	994	30	other	other	ADJ
ftr-409	994	31	current	current	ADJ
ftr-409	994	32	consumption	consumption	NOUN
ftr-409	994	33	.	.	PUNCT
ftr-409	995	1	for	for	ADP
ftr-409	995	2	example	example	NOUN
ftr-409	995	3	,	,	PUNCT
ftr-409	995	4	a	a	DET
ftr-409	995	5	trust	trust	NOUN
ftr-409	995	6	for	for	ADP
ftr-409	995	7	the	the	DET
ftr-409	995	8	benefit	benefit	NOUN
ftr-409	995	9	of	of	ADP
ftr-409	995	10	a	a	DET
ftr-409	995	11	minor	minor	ADJ
ftr-409	995	12	child	child	NOUN
ftr-409	995	13	that	that	PRON
ftr-409	995	14	is	be	AUX
ftr-409	995	15	funded	fund	VERB
ftr-409	995	16	with	with	ADP
ftr-409	995	17	insurance	insurance	NOUN
ftr-409	995	18	proceeds	proceed	NOUN
ftr-409	995	19	paid	pay	VERB
ftr-409	995	20	as	as	ADP
ftr-409	995	21	a	a	DET
ftr-409	995	22	result	result	NOUN
ftr-409	995	23	of	of	ADP
ftr-409	995	24	the	the	DET
ftr-409	995	25	grantor	grantor	NOUN
ftr-409	995	26	’s	’s	PART
ftr-409	995	27	death	death	NOUN
ftr-409	995	28	covers	cover	VERB
ftr-409	995	29	expenditures	expenditure	NOUN
ftr-409	995	30	that	that	SCONJ
ftr-409	995	31	the	the	DET
ftr-409	995	32	grantor	grantor	NOUN
ftr-409	995	33	would	would	AUX
ftr-409	995	34	have	have	AUX
ftr-409	995	35	paid	pay	VERB
ftr-409	995	36	from	from	ADP
ftr-409	995	37	current	current	ADJ
ftr-409	995	38	earnings	earning	NOUN
ftr-409	995	39	had	have	AUX
ftr-409	995	40	he	he	PRON
ftr-409	995	41	or	or	CCONJ
ftr-409	995	42	she	she	PRON
ftr-409	995	43	survived	survive	VERB
ftr-409	995	44	.	.	PUNCT
ftr-409	996	1	this	this	DET
ftr-409	996	2	trust	trust	NOUN
ftr-409	996	3	represents	represent	VERB
ftr-409	996	4	the	the	DET
ftr-409	996	5	liquidation	liquidation	NOUN
ftr-409	996	6	of	of	ADP
ftr-409	996	7	the	the	DET
ftr-409	996	8	grantor	grantor	NOUN
ftr-409	996	9	’s	’s	PART
ftr-409	996	10	income	income	NOUN
ftr-409	996	11	producing	produce	VERB
ftr-409	996	12	years	year	NOUN
ftr-409	996	13	.	.	PUNCT
ftr-409	997	1	if	if	SCONJ
ftr-409	997	2	the	the	DET
ftr-409	997	3	grantor	grantor	NOUN
ftr-409	997	4	had	have	AUX
ftr-409	997	5	not	not	PART
ftr-409	997	6	died	die	VERB
ftr-409	997	7	,	,	PUNCT
ftr-409	997	8	there	there	PRON
ftr-409	997	9	would	would	AUX
ftr-409	997	10	be	be	AUX
ftr-409	997	11	no	no	DET
ftr-409	997	12	income	income	NOUN
ftr-409	997	13	producing	produce	VERB
ftr-409	997	14	asset	asset	NOUN
ftr-409	997	15	with	with	ADP
ftr-409	997	16	respect	respect	NOUN
ftr-409	997	17	to	to	ADP
ftr-409	997	18	which	which	PRON
ftr-409	997	19	the	the	DET
ftr-409	997	20	grantor	grantor	NOUN
ftr-409	997	21	might	might	AUX
ftr-409	997	22	have	have	AUX
ftr-409	997	23	contemplated	contemplate	VERB
ftr-409	997	24	asset	asset	NOUN
ftr-409	997	25	management	management	NOUN
ftr-409	997	26	services	service	NOUN
ftr-409	997	27	.	.	PUNCT
ftr-409	998	1	an	an	DET
ftr-409	998	2	outright	outright	ADJ
ftr-409	998	3	owner	owner	NOUN
ftr-409	998	4	,	,	PUNCT
ftr-409	998	5	like	like	ADP
ftr-409	998	6	the	the	DET
ftr-409	998	7	reasonable	reasonable	ADJ
ftr-409	998	8	taxpayer	taxpayer	NOUN
ftr-409	998	9	,	,	PUNCT
ftr-409	998	10	would	would	AUX
ftr-409	998	11	have	have	VERB
ftr-409	998	12	an	an	DET
ftr-409	998	13	income	income	NOUN
ftr-409	998	14	stream	stream	NOUN
ftr-409	998	15	rather	rather	ADV
ftr-409	998	16	than	than	ADP
ftr-409	998	17	a	a	DET
ftr-409	998	18	fund	fund	NOUN
ftr-409	998	19	holding	hold	VERB
ftr-409	998	20	assets	asset	NOUN
ftr-409	998	21	equivalent	equivalent	ADJ
ftr-409	998	22	to	to	ADP
ftr-409	998	23	the	the	DET
ftr-409	998	24	present	present	ADJ
ftr-409	998	25	value	value	NOUN
ftr-409	998	26	of	of	ADP
ftr-409	998	27	a	a	DET
ftr-409	998	28	lifetime	lifetime	NOUN
ftr-409	998	29	of	of	ADP
ftr-409	998	30	earnings	earning	NOUN
ftr-409	998	31	.	.	PUNCT
ftr-409	999	1	3	3	X
ftr-409	999	2	.	.	X
ftr-409	999	3	accumulation	accumulation	NOUN
ftr-409	999	4	-	-	PUNCT
ftr-409	999	5	distribution	distribution	NOUN
ftr-409	999	6	distinction	distinction	NOUN
ftr-409	999	7	as	as	ADP
ftr-409	999	8	proxy	proxy	NOUN
ftr-409	999	9	for	for	ADP
ftr-409	999	10	asset	asset	NOUN
ftr-409	999	11	use	use	VERB
ftr-409	999	12	the	the	DET
ftr-409	999	13	purpose	purpose	NOUN
ftr-409	999	14	of	of	ADP
ftr-409	999	15	a	a	DET
ftr-409	999	16	trust	trust	NOUN
ftr-409	999	17	is	be	AUX
ftr-409	999	18	a	a	DET
ftr-409	999	19	simplified	simplified	ADJ
ftr-409	999	20	basis	basis	NOUN
ftr-409	999	21	for	for	ADP
ftr-409	999	22	drawing	draw	VERB
ftr-409	999	23	conclusions	conclusion	NOUN
ftr-409	999	24	about	about	ADP
ftr-409	999	25	the	the	DET
ftr-409	999	26	expenditures	expenditure	NOUN
ftr-409	999	27	that	that	PRON
ftr-409	999	28	a	a	DET
ftr-409	999	29	reasonable	reasonable	ADJ
ftr-409	999	30	taxpayer	taxpayer	NOUN
ftr-409	999	31	would	would	AUX
ftr-409	999	32	incur	incur	VERB
ftr-409	999	33	,	,	PUNCT
ftr-409	999	34	but	but	CCONJ
ftr-409	999	35	it	it	PRON
ftr-409	999	36	is	be	AUX
ftr-409	999	37	not	not	PART
ftr-409	999	38	simple	simple	ADJ
ftr-409	999	39	enough	enough	ADV
ftr-409	999	40	.	.	PUNCT
ftr-409	1000	1	one	one	NUM
ftr-409	1000	2	problem	problem	NOUN
ftr-409	1000	3	with	with	ADP
ftr-409	1000	4	the	the	DET
ftr-409	1000	5	purpose	purpose	NOUN
ftr-409	1000	6	criterion	criterion	NOUN
ftr-409	1000	7	is	be	AUX
ftr-409	1000	8	that	that	SCONJ
ftr-409	1000	9	the	the	DET
ftr-409	1000	10	purpose	purpose	NOUN
ftr-409	1000	11	of	of	ADP
ftr-409	1000	12	a	a	DET
ftr-409	1000	13	trust	trust	NOUN
ftr-409	1000	14	may	may	AUX
ftr-409	1000	15	change	change	VERB
ftr-409	1000	16	over	over	ADP
ftr-409	1000	17	time	time	NOUN
ftr-409	1000	18	.	.	PUNCT
ftr-409	1001	1	a	a	DET
ftr-409	1001	2	trust	trust	NOUN
ftr-409	1001	3	originally	originally	ADV
ftr-409	1001	4	established	establish	VERB
ftr-409	1001	5	for	for	ADP
ftr-409	1001	6	long	long	ADJ
ftr-409	1001	7	term	term	NOUN
ftr-409	1001	8	wealth	wealth	NOUN
ftr-409	1001	9	accumulation	accumulation	NOUN
ftr-409	1001	10	,	,	PUNCT
ftr-409	1001	11	for	for	ADP
ftr-409	1001	12	example	example	NOUN
ftr-409	1001	13	,	,	PUNCT
ftr-409	1001	14	may	may	AUX
ftr-409	1001	15	eventually	eventually	ADV
ftr-409	1001	16	function	function	VERB
ftr-409	1001	17	as	as	ADP
ftr-409	1001	18	a	a	DET
ftr-409	1001	19	support	support	NOUN
ftr-409	1001	20	trust	trust	NOUN
ftr-409	1001	21	if	if	SCONJ
ftr-409	1001	22	the	the	DET
ftr-409	1001	23	176	176	NUM
ftr-409	1001	24	.	.	PUNCT
ftr-409	1002	1	see	see	VERB
ftr-409	1002	2	supra	supra	PROPN
ftr-409	1002	3	note	note	PROPN
ftr-409	1002	4	29	29	NUM
ftr-409	1002	5	.	.	PUNCT
ftr-409	1003	1	2006	2006	NUM
ftr-409	1003	2	]	]	PUNCT
ftr-409	1003	3	taxing	tax	VERB
ftr-409	1003	4	middle	middle	ADJ
ftr-409	1003	5	class	class	NOUN
ftr-409	1003	6	trust(s	trust(s	PROPN
ftr-409	1003	7	)	)	PUNCT
ftr-409	1003	8	551	551	NUM
ftr-409	1003	9	beneficiaries	beneficiary	NOUN
ftr-409	1003	10	’	’	PART
ftr-409	1003	11	circumstances	circumstance	NOUN
ftr-409	1003	12	change	change	VERB
ftr-409	1003	13	for	for	ADP
ftr-409	1003	14	the	the	DET
ftr-409	1003	15	worse	bad	ADJ
ftr-409	1003	16	.	.	PUNCT
ftr-409	1004	1	moreover	moreover	ADV
ftr-409	1004	2	,	,	PUNCT
ftr-409	1004	3	many	many	ADJ
ftr-409	1004	4	trusts177	trusts177	PROPN
ftr-409	1004	5	serve	serve	VERB
ftr-409	1004	6	more	more	ADJ
ftr-409	1004	7	than	than	ADP
ftr-409	1004	8	one	one	NUM
ftr-409	1004	9	objective	objective	NOUN
ftr-409	1004	10	,	,	PUNCT
ftr-409	1004	11	such	such	DET
ftr-409	1004	12	a	a	DET
ftr-409	1004	13	trust	trust	NOUN
ftr-409	1004	14	established	establish	VERB
ftr-409	1004	15	to	to	PART
ftr-409	1004	16	support	support	VERB
ftr-409	1004	17	a	a	DET
ftr-409	1004	18	disabled	disabled	ADJ
ftr-409	1004	19	child	child	NOUN
ftr-409	1004	20	and	and	CCONJ
ftr-409	1004	21	to	to	PART
ftr-409	1004	22	accumulate	accumulate	VERB
ftr-409	1004	23	wealth	wealth	NOUN
ftr-409	1004	24	for	for	ADP
ftr-409	1004	25	other	other	ADJ
ftr-409	1004	26	issue	issue	NOUN
ftr-409	1004	27	that	that	PRON
ftr-409	1004	28	will	will	AUX
ftr-409	1004	29	be	be	AUX
ftr-409	1004	30	distributed	distribute	VERB
ftr-409	1004	31	at	at	ADP
ftr-409	1004	32	the	the	DET
ftr-409	1004	33	death	death	NOUN
ftr-409	1004	34	of	of	ADP
ftr-409	1004	35	the	the	DET
ftr-409	1004	36	disabled	disabled	ADJ
ftr-409	1004	37	child	child	NOUN
ftr-409	1004	38	or	or	CCONJ
ftr-409	1004	39	some	some	DET
ftr-409	1004	40	later	later	ADJ
ftr-409	1004	41	time	time	NOUN
ftr-409	1004	42	.	.	PUNCT
ftr-409	1005	1	section	section	NOUN
ftr-409	1005	2	67(e	67(e	PROPN
ftr-409	1005	3	)	)	PUNCT
ftr-409	1005	4	would	would	AUX
ftr-409	1005	5	require178	require178	VERB
ftr-409	1005	6	only	only	ADV
ftr-409	1005	7	a	a	DET
ftr-409	1005	8	determination	determination	NOUN
ftr-409	1005	9	whether	whether	SCONJ
ftr-409	1005	10	a	a	DET
ftr-409	1005	11	trust	trust	NOUN
ftr-409	1005	12	fit	fit	VERB
ftr-409	1005	13	into	into	ADP
ftr-409	1005	14	one	one	NUM
ftr-409	1005	15	of	of	ADP
ftr-409	1005	16	two	two	NUM
ftr-409	1005	17	categories	category	NOUN
ftr-409	1005	18	(	(	PUNCT
ftr-409	1005	19	long	long	ADJ
ftr-409	1005	20	term	term	NOUN
ftr-409	1005	21	wealth	wealth	NOUN
ftr-409	1005	22	accumulation	accumulation	NOUN
ftr-409	1005	23	or	or	CCONJ
ftr-409	1005	24	current	current	ADJ
ftr-409	1005	25	consumption	consumption	NOUN
ftr-409	1005	26	)	)	PUNCT
ftr-409	1005	27	,	,	PUNCT
ftr-409	1005	28	but	but	CCONJ
ftr-409	1005	29	even	even	ADV
ftr-409	1005	30	this	this	DET
ftr-409	1005	31	generalized	generalized	ADJ
ftr-409	1005	32	categorization	categorization	NOUN
ftr-409	1005	33	is	be	AUX
ftr-409	1005	34	not	not	PART
ftr-409	1005	35	executable	executable	ADJ
ftr-409	1005	36	without	without	ADP
ftr-409	1005	37	undue	undue	ADJ
ftr-409	1005	38	complexity.179	complexity.179	PROPN
ftr-409	1005	39	a	a	DET
ftr-409	1005	40	good	good	ADJ
ftr-409	1005	41	proxy	proxy	NOUN
ftr-409	1005	42	for	for	ADP
ftr-409	1005	43	the	the	DET
ftr-409	1005	44	distinction	distinction	NOUN
ftr-409	1005	45	between	between	ADP
ftr-409	1005	46	support	support	NOUN
ftr-409	1005	47	trusts	trust	NOUN
ftr-409	1005	48	and	and	CCONJ
ftr-409	1005	49	long	long	ADJ
ftr-409	1005	50	term	term	NOUN
ftr-409	1005	51	wealth	wealth	NOUN
ftr-409	1005	52	accumulation	accumulation	NOUN
ftr-409	1005	53	trusts	trust	NOUN
ftr-409	1005	54	is	be	AUX
ftr-409	1005	55	the	the	DET
ftr-409	1005	56	distinction	distinction	NOUN
ftr-409	1005	57	subchapter	subchapter	NOUN
ftr-409	1005	58	j	j	NOUN
ftr-409	1005	59	draws	draw	VERB
ftr-409	1005	60	between	between	ADP
ftr-409	1005	61	trusts	trust	NOUN
ftr-409	1005	62	that	that	PRON
ftr-409	1005	63	distribute	distribute	VERB
ftr-409	1005	64	all	all	PRON
ftr-409	1005	65	of	of	ADP
ftr-409	1005	66	their	their	PRON
ftr-409	1005	67	income	income	NOUN
ftr-409	1005	68	(	(	PUNCT
ftr-409	1005	69	“	"	PUNCT
ftr-409	1005	70	distribution	distribution	NOUN
ftr-409	1005	71	trusts	trust	NOUN
ftr-409	1005	72	”	"	PUNCT
ftr-409	1005	73	)	)	PUNCT
ftr-409	1005	74	and	and	CCONJ
ftr-409	1005	75	those	those	PRON
ftr-409	1005	76	that	that	PRON
ftr-409	1005	77	do	do	VERB
ftr-409	1005	78	not	not	PART
ftr-409	1005	79	(	(	PUNCT
ftr-409	1005	80	“	"	PUNCT
ftr-409	1005	81	accumulation	accumulation	NOUN
ftr-409	1005	82	trusts	trust	NOUN
ftr-409	1005	83	”	"	PUNCT
ftr-409	1005	84	)	)	PUNCT
ftr-409	1005	85	for	for	ADP
ftr-409	1005	86	purposes	purpose	NOUN
ftr-409	1005	87	of	of	ADP
ftr-409	1005	88	determining	determine	VERB
ftr-409	1005	89	the	the	DET
ftr-409	1005	90	applicable	applicable	ADJ
ftr-409	1005	91	personal	personal	ADJ
ftr-409	1005	92	exemption	exemption	NOUN
ftr-409	1005	93	.	.	PUNCT
ftr-409	1006	1	the	the	DET
ftr-409	1006	2	distinction	distinction	NOUN
ftr-409	1006	3	between	between	ADP
ftr-409	1006	4	distribution	distribution	NOUN
ftr-409	1006	5	trusts	trust	NOUN
ftr-409	1006	6	and	and	CCONJ
ftr-409	1006	7	accumulation	accumulation	NOUN
ftr-409	1006	8	trusts180	trusts180	PROPN
ftr-409	1006	9	evidences	evidence	VERB
ftr-409	1006	10	the	the	DET
ftr-409	1006	11	use	use	NOUN
ftr-409	1006	12	of	of	ADP
ftr-409	1006	13	the	the	DET
ftr-409	1006	14	trust	trust	NOUN
ftr-409	1006	15	assets	asset	NOUN
ftr-409	1006	16	and	and	CCONJ
ftr-409	1006	17	thus	thus	ADV
ftr-409	1006	18	signifies	signify	VERB
ftr-409	1006	19	whether	whether	SCONJ
ftr-409	1006	20	or	or	CCONJ
ftr-409	1006	21	not	not	PART
ftr-409	1006	22	an	an	DET
ftr-409	1006	23	outright	outright	ADJ
ftr-409	1006	24	owner	owner	NOUN
ftr-409	1006	25	would	would	AUX
ftr-409	1006	26	incur	incur	VERB
ftr-409	1006	27	asset	asset	NOUN
ftr-409	1006	28	management	management	NOUN
ftr-409	1006	29	expenses	expense	NOUN
ftr-409	1006	30	.	.	PUNCT
ftr-409	1007	1	accumulation	accumulation	NOUN
ftr-409	1007	2	of	of	ADP
ftr-409	1007	3	trust	trust	NOUN
ftr-409	1007	4	income	income	NOUN
ftr-409	1007	5	connotes	connote	VERB
ftr-409	1007	6	financial	financial	ADJ
ftr-409	1007	7	privilege	privilege	NOUN
ftr-409	1007	8	available	available	ADJ
ftr-409	1007	9	only	only	ADV
ftr-409	1007	10	to	to	ADP
ftr-409	1007	11	those	those	PRON
ftr-409	1007	12	whose	whose	DET
ftr-409	1007	13	income	income	NOUN
ftr-409	1007	14	exceeds	exceed	VERB
ftr-409	1007	15	their	their	PRON
ftr-409	1007	16	consumption	consumption	NOUN
ftr-409	1007	17	.	.	PUNCT
ftr-409	1008	1	distribution	distribution	NOUN
ftr-409	1008	2	trusts	trust	NOUN
ftr-409	1008	3	do	do	AUX
ftr-409	1008	4	not	not	PART
ftr-409	1008	5	carry	carry	VERB
ftr-409	1008	6	the	the	DET
ftr-409	1008	7	same	same	ADJ
ftr-409	1008	8	connotation	connotation	NOUN
ftr-409	1008	9	,	,	PUNCT
ftr-409	1008	10	however	however	ADV
ftr-409	1008	11	,	,	PUNCT
ftr-409	1008	12	because	because	SCONJ
ftr-409	1008	13	the	the	DET
ftr-409	1008	14	beneficiaries	beneficiary	NOUN
ftr-409	1008	15	who	who	PRON
ftr-409	1008	16	receive	receive	VERB
ftr-409	1008	17	the	the	DET
ftr-409	1008	18	trust	trust	NOUN
ftr-409	1008	19	income	income	NOUN
ftr-409	1008	20	may	may	AUX
ftr-409	1008	21	need	need	VERB
ftr-409	1008	22	,	,	PUNCT
ftr-409	1008	23	or	or	CCONJ
ftr-409	1008	24	choose	choose	VERB
ftr-409	1008	25	,	,	PUNCT
ftr-409	1008	26	to	to	PART
ftr-409	1008	27	consume	consume	VERB
ftr-409	1008	28	it	it	PRON
ftr-409	1008	29	.	.	PUNCT
ftr-409	1009	1	it	it	PRON
ftr-409	1009	2	is	be	AUX
ftr-409	1009	3	possible	possible	ADJ
ftr-409	1009	4	,	,	PUNCT
ftr-409	1009	5	of	of	ADP
ftr-409	1009	6	course	course	NOUN
ftr-409	1009	7	,	,	PUNCT
ftr-409	1009	8	that	that	SCONJ
ftr-409	1009	9	the	the	DET
ftr-409	1009	10	beneficiaries	beneficiary	NOUN
ftr-409	1009	11	of	of	ADP
ftr-409	1009	12	a	a	DET
ftr-409	1009	13	distribution	distribution	NOUN
ftr-409	1009	14	trust	trust	NOUN
ftr-409	1009	15	may	may	AUX
ftr-409	1009	16	be	be	AUX
ftr-409	1009	17	wealthy	wealthy	ADJ
ftr-409	1009	18	enough	enough	ADV
ftr-409	1009	19	to	to	PART
ftr-409	1009	20	save	save	VERB
ftr-409	1009	21	all	all	PRON
ftr-409	1009	22	of	of	ADP
ftr-409	1009	23	the	the	DET
ftr-409	1009	24	trust	trust	NOUN
ftr-409	1009	25	income	income	NOUN
ftr-409	1009	26	.	.	PUNCT
ftr-409	1010	1	in	in	ADP
ftr-409	1010	2	that	that	DET
ftr-409	1010	3	situation	situation	NOUN
ftr-409	1010	4	,	,	PUNCT
ftr-409	1010	5	however	however	ADV
ftr-409	1010	6	,	,	PUNCT
ftr-409	1010	7	the	the	DET
ftr-409	1010	8	income	income	NOUN
ftr-409	1010	9	distributed	distribute	VERB
ftr-409	1010	10	to	to	ADP
ftr-409	1010	11	them	they	PRON
ftr-409	1010	12	will	will	AUX
ftr-409	1010	13	be	be	AUX
ftr-409	1010	14	taxed	tax	VERB
ftr-409	1010	15	at	at	ADP
ftr-409	1010	16	a	a	DET
ftr-409	1010	17	rate	rate	NOUN
ftr-409	1010	18	that	that	PRON
ftr-409	1010	19	reflects	reflect	VERB
ftr-409	1010	20	their	their	PRON
ftr-409	1010	21	privileged	privileged	ADJ
ftr-409	1010	22	position	position	NOUN
ftr-409	1010	23	to	to	ADP
ftr-409	1010	24	the	the	DET
ftr-409	1010	25	same	same	ADJ
ftr-409	1010	26	extent	extent	NOUN
ftr-409	1010	27	that	that	PRON
ftr-409	1010	28	income	income	NOUN
ftr-409	1010	29	from	from	ADP
ftr-409	1010	30	other	other	ADJ
ftr-409	1010	31	sources	source	NOUN
ftr-409	1010	32	would	would	AUX
ftr-409	1010	33	be	be	AUX
ftr-409	1010	34	177	177	NUM
ftr-409	1010	35	.	.	PUNCT
ftr-409	1011	1	estate	estate	NOUN
ftr-409	1011	2	planners	planner	NOUN
ftr-409	1011	3	often	often	ADV
ftr-409	1011	4	recommend	recommend	VERB
ftr-409	1011	5	drafting	drafting	NOUN
ftr-409	1011	6	trusts	trust	NOUN
ftr-409	1011	7	flexibility	flexibility	NOUN
ftr-409	1011	8	to	to	PART
ftr-409	1011	9	permit	permit	VERB
ftr-409	1011	10	the	the	DET
ftr-409	1011	11	trust	trust	NOUN
ftr-409	1011	12	to	to	PART
ftr-409	1011	13	change	change	VERB
ftr-409	1011	14	its	its	PRON
ftr-409	1011	15	function	function	NOUN
ftr-409	1011	16	as	as	SCONJ
ftr-409	1011	17	circumstances	circumstance	NOUN
ftr-409	1011	18	change	change	VERB
ftr-409	1011	19	.	.	PUNCT
ftr-409	1012	1	see	see	VERB
ftr-409	1012	2	stocker	stocker	PROPN
ftr-409	1012	3	et	et	PROPN
ftr-409	1012	4	al	al	PROPN
ftr-409	1012	5	.	.	PROPN
ftr-409	1012	6	,	,	PUNCT
ftr-409	1012	7	supra	supra	PROPN
ftr-409	1012	8	note	note	NOUN
ftr-409	1012	9	30	30	NUM
ftr-409	1012	10	,	,	PUNCT
ftr-409	1012	11	at	at	ADP
ftr-409	1012	12	3	3	NUM
ftr-409	1012	13	-	-	SYM
ftr-409	1012	14	25	25	NUM
ftr-409	1012	15	.	.	NOUN
ftr-409	1012	16	178	178	NUM
ftr-409	1012	17	.	.	PUNCT
ftr-409	1013	1	i	i	PRON
ftr-409	1013	2	d.	d.	PROPN
ftr-409	1013	3	179	179	NUM
ftr-409	1013	4	.	.	PUNCT
ftr-409	1014	1	the	the	DET
ftr-409	1014	2	extent	extent	NOUN
ftr-409	1014	3	of	of	ADP
ftr-409	1014	4	the	the	DET
ftr-409	1014	5	difficulty	difficulty	NOUN
ftr-409	1014	6	involved	involve	VERB
ftr-409	1014	7	in	in	ADP
ftr-409	1014	8	defining	define	VERB
ftr-409	1014	9	the	the	DET
ftr-409	1014	10	purpose	purpose	NOUN
ftr-409	1014	11	of	of	ADP
ftr-409	1014	12	a	a	DET
ftr-409	1014	13	trust	trust	NOUN
ftr-409	1014	14	in	in	ADP
ftr-409	1014	15	such	such	ADJ
ftr-409	1014	16	general	general	ADJ
ftr-409	1014	17	terms	term	NOUN
ftr-409	1014	18	is	be	AUX
ftr-409	1014	19	well	well	ADV
ftr-409	1014	20	illustrated	illustrate	VERB
ftr-409	1014	21	by	by	ADP
ftr-409	1014	22	the	the	DET
ftr-409	1014	23	history	history	NOUN
ftr-409	1014	24	of	of	ADP
ftr-409	1014	25	the	the	DET
ftr-409	1014	26	“	"	PUNCT
ftr-409	1014	27	grantor	grantor	NOUN
ftr-409	1014	28	trust	trust	NOUN
ftr-409	1014	29	rules	rule	NOUN
ftr-409	1014	30	,	,	PUNCT
ftr-409	1014	31	”	"	PUNCT
ftr-409	1014	32	a	a	DET
ftr-409	1014	33	highly	highly	ADV
ftr-409	1014	34	detailed	detailed	ADJ
ftr-409	1014	35	set	set	NOUN
ftr-409	1014	36	of	of	ADP
ftr-409	1014	37	objective	objective	ADJ
ftr-409	1014	38	rules	rule	NOUN
ftr-409	1014	39	that	that	PRON
ftr-409	1014	40	define	define	VERB
ftr-409	1014	41	whether	whether	SCONJ
ftr-409	1014	42	a	a	DET
ftr-409	1014	43	trust	trust	NOUN
ftr-409	1014	44	will	will	AUX
ftr-409	1014	45	be	be	AUX
ftr-409	1014	46	recognized	recognize	VERB
ftr-409	1014	47	as	as	ADP
ftr-409	1014	48	a	a	DET
ftr-409	1014	49	separate	separate	ADJ
ftr-409	1014	50	taxable	taxable	ADJ
ftr-409	1014	51	entity	entity	NOUN
ftr-409	1014	52	.	.	PUNCT
ftr-409	1015	1	irc	irc	PROPN
ftr-409	1015	2	§	§	PROPN
ftr-409	1015	3	§	§	PROPN
ftr-409	1015	4	671	671	NUM
ftr-409	1015	5	-	-	PUNCT
ftr-409	1015	6	679	679	NUM
ftr-409	1015	7	.	.	PUNCT
ftr-409	1016	1	in	in	ADP
ftr-409	1016	2	an	an	DET
ftr-409	1016	3	earlier	early	ADJ
ftr-409	1016	4	era	era	NOUN
ftr-409	1016	5	,	,	PUNCT
ftr-409	1016	6	the	the	DET
ftr-409	1016	7	grantor	grantor	NOUN
ftr-409	1016	8	’s	’s	PART
ftr-409	1016	9	subjective	subjective	ADJ
ftr-409	1016	10	purpose	purpose	NOUN
ftr-409	1016	11	for	for	ADP
ftr-409	1016	12	establishing	establish	VERB
ftr-409	1016	13	a	a	DET
ftr-409	1016	14	trust	trust	NOUN
ftr-409	1016	15	determined	determine	VERB
ftr-409	1016	16	whether	whether	SCONJ
ftr-409	1016	17	the	the	DET
ftr-409	1016	18	trust	trust	NOUN
ftr-409	1016	19	was	be	AUX
ftr-409	1016	20	recognized	recognize	VERB
ftr-409	1016	21	as	as	ADP
ftr-409	1016	22	a	a	DET
ftr-409	1016	23	separate	separate	ADJ
ftr-409	1016	24	taxable	taxable	ADJ
ftr-409	1016	25	entity	entity	NOUN
ftr-409	1016	26	or	or	CCONJ
ftr-409	1016	27	disregarded	disregard	VERB
ftr-409	1016	28	so	so	SCONJ
ftr-409	1016	29	that	that	SCONJ
ftr-409	1016	30	its	its	PRON
ftr-409	1016	31	income	income	NOUN
ftr-409	1016	32	was	be	AUX
ftr-409	1016	33	taxed	tax	VERB
ftr-409	1016	34	to	to	ADP
ftr-409	1016	35	the	the	DET
ftr-409	1016	36	grantor	grantor	NOUN
ftr-409	1016	37	.	.	PUNCT
ftr-409	1017	1	see	see	VERB
ftr-409	1017	2	helvering	helvere	VERB
ftr-409	1017	3	v.	v.	ADP
ftr-409	1017	4	clifford	clifford	PROPN
ftr-409	1017	5	,	,	PUNCT
ftr-409	1017	6	309	309	NUM
ftr-409	1017	7	u.s	u.s	PROPN
ftr-409	1017	8	.	.	PROPN
ftr-409	1017	9	331	331	NUM
ftr-409	1017	10	(	(	PUNCT
ftr-409	1017	11	1940	1940	NUM
ftr-409	1017	12	)	)	PUNCT
ftr-409	1017	13	.	.	PUNCT
ftr-409	1018	1	the	the	DET
ftr-409	1018	2	gestalt	gestalt	NOUN
ftr-409	1018	3	approach	approach	NOUN
ftr-409	1018	4	to	to	ADP
ftr-409	1018	5	ascertaining	ascertain	VERB
ftr-409	1018	6	subjective	subjective	ADJ
ftr-409	1018	7	intent	intent	NOUN
ftr-409	1018	8	produced	produce	VERB
ftr-409	1018	9	such	such	ADJ
ftr-409	1018	10	unsatisfactory	unsatisfactory	ADJ
ftr-409	1018	11	results	result	NOUN
ftr-409	1018	12	that	that	PRON
ftr-409	1018	13	it	it	PRON
ftr-409	1018	14	was	be	AUX
ftr-409	1018	15	replaced	replace	VERB
ftr-409	1018	16	first	first	ADV
ftr-409	1018	17	with	with	ADP
ftr-409	1018	18	detailed	detailed	ADJ
ftr-409	1018	19	regulations	regulation	NOUN
ftr-409	1018	20	,	,	PUNCT
ftr-409	1018	21	and	and	CCONJ
ftr-409	1018	22	later	later	ADV
ftr-409	1018	23	with	with	ADP
ftr-409	1018	24	even	even	ADV
ftr-409	1018	25	more	more	ADV
ftr-409	1018	26	detailed	detailed	ADJ
ftr-409	1018	27	statutory	statutory	ADJ
ftr-409	1018	28	rules	rule	NOUN
ftr-409	1018	29	that	that	PRON
ftr-409	1018	30	identify	identify	VERB
ftr-409	1018	31	with	with	ADP
ftr-409	1018	32	particularity	particularity	NOUN
ftr-409	1018	33	trust	trust	NOUN
ftr-409	1018	34	terms	term	NOUN
ftr-409	1018	35	indicative	indicative	ADJ
ftr-409	1018	36	of	of	ADP
ftr-409	1018	37	a	a	DET
ftr-409	1018	38	purpose	purpose	NOUN
ftr-409	1018	39	to	to	PART
ftr-409	1018	40	retain	retain	VERB
ftr-409	1018	41	control	control	NOUN
ftr-409	1018	42	over	over	ADP
ftr-409	1018	43	the	the	DET
ftr-409	1018	44	assets	asset	NOUN
ftr-409	1018	45	so	so	ADV
ftr-409	1018	46	substantial	substantial	ADJ
ftr-409	1018	47	that	that	SCONJ
ftr-409	1018	48	the	the	DET
ftr-409	1018	49	grantor	grantor	NOUN
ftr-409	1018	50	ought	ought	AUX
ftr-409	1018	51	to	to	PART
ftr-409	1018	52	be	be	AUX
ftr-409	1018	53	taxed	tax	VERB
ftr-409	1018	54	as	as	SCONJ
ftr-409	1018	55	if	if	SCONJ
ftr-409	1018	56	she	she	PRON
ftr-409	1018	57	owned	own	VERB
ftr-409	1018	58	the	the	DET
ftr-409	1018	59	assets	asset	NOUN
ftr-409	1018	60	herself	herself	PRON
ftr-409	1018	61	.	.	PUNCT
ftr-409	1019	1	regs	regs	PROPN
ftr-409	1019	2	.	.	PUNCT
ftr-409	1020	1	§	§	PROPN
ftr-409	1020	2	29.22(a)-1	29.22(a)-1	NOUN
ftr-409	1020	3	(	(	PUNCT
ftr-409	1020	4	“	"	PUNCT
ftr-409	1020	5	clifford	clifford	PROPN
ftr-409	1020	6	regulations	regulation	NOUN
ftr-409	1020	7	”	"	PUNCT
ftr-409	1020	8	issued	issue	VERB
ftr-409	1020	9	after	after	ADP
ftr-409	1020	10	the	the	DET
ftr-409	1020	11	clifford	clifford	PROPN
ftr-409	1020	12	decision	decision	NOUN
ftr-409	1020	13	and	and	CCONJ
ftr-409	1020	14	before	before	ADP
ftr-409	1020	15	the	the	DET
ftr-409	1020	16	promulgation	promulgation	NOUN
ftr-409	1020	17	of	of	ADP
ftr-409	1020	18	the	the	DET
ftr-409	1020	19	grantor	grantor	NOUN
ftr-409	1020	20	trust	trust	NOUN
ftr-409	1020	21	rules	rule	NOUN
ftr-409	1020	22	in	in	ADP
ftr-409	1020	23	subchapter	subchapter	PROPN
ftr-409	1020	24	j	j	PROPN
ftr-409	1020	25	)	)	PUNCT
ftr-409	1020	26	;	;	PUNCT
ftr-409	1020	27	irc	irc	PROPN
ftr-409	1020	28	§	§	PROPN
ftr-409	1020	29	§	§	PROPN
ftr-409	1020	30	671	671	NUM
ftr-409	1020	31	-	-	SYM
ftr-409	1020	32	679	679	NUM
ftr-409	1020	33	(	(	PUNCT
ftr-409	1020	34	current	current	ADJ
ftr-409	1020	35	grantor	grantor	NOUN
ftr-409	1020	36	trust	trust	NOUN
ftr-409	1020	37	rules	rule	NOUN
ftr-409	1020	38	)	)	PUNCT
ftr-409	1020	39	.	.	PUNCT
ftr-409	1021	1	although	although	SCONJ
ftr-409	1021	2	the	the	DET
ftr-409	1021	3	grantor	grantor	NOUN
ftr-409	1021	4	trust	trust	NOUN
ftr-409	1021	5	rules	rule	NOUN
ftr-409	1021	6	serve	serve	VERB
ftr-409	1021	7	a	a	DET
ftr-409	1021	8	different	different	ADJ
ftr-409	1021	9	specific	specific	ADJ
ftr-409	1021	10	objective	objective	NOUN
ftr-409	1021	11	than	than	SCONJ
ftr-409	1021	12	does	do	VERB
ftr-409	1021	13	§	§	PROPN
ftr-409	1021	14	67(e	67(e	NUM
ftr-409	1021	15	)	)	PUNCT
ftr-409	1021	16	,	,	PUNCT
ftr-409	1021	17	they	they	PRON
ftr-409	1021	18	amply	amply	ADV
ftr-409	1021	19	illustrate	illustrate	VERB
ftr-409	1021	20	the	the	DET
ftr-409	1021	21	need	need	NOUN
ftr-409	1021	22	for	for	SCONJ
ftr-409	1021	23	objective	objective	ADJ
ftr-409	1021	24	criteria	criterion	NOUN
ftr-409	1021	25	to	to	PART
ftr-409	1021	26	serve	serve	VERB
ftr-409	1021	27	as	as	ADP
ftr-409	1021	28	a	a	DET
ftr-409	1021	29	proxy	proxy	NOUN
ftr-409	1021	30	for	for	ADP
ftr-409	1021	31	an	an	DET
ftr-409	1021	32	inquiry	inquiry	NOUN
ftr-409	1021	33	into	into	ADP
ftr-409	1021	34	the	the	DET
ftr-409	1021	35	purpose	purpose	NOUN
ftr-409	1021	36	of	of	ADP
ftr-409	1021	37	a	a	DET
ftr-409	1021	38	trust	trust	NOUN
ftr-409	1021	39	.	.	PUNCT
ftr-409	1022	1	180	180	NUM
ftr-409	1022	2	.	.	PUNCT
ftr-409	1022	3	irc	irc	PROPN
ftr-409	1022	4	§	§	PROPN
ftr-409	1022	5	642(b	642(b	PROPN
ftr-409	1022	6	)	)	PUNCT
ftr-409	1022	7	.	.	PUNCT
ftr-409	1023	1	see	see	VERB
ftr-409	1023	2	supra	supra	PROPN
ftr-409	1023	3	note	note	PROPN
ftr-409	1023	4	75	75	NUM
ftr-409	1023	5	.	.	PUNCT
ftr-409	1024	1	552	552	NUM
ftr-409	1024	2	florida	florida	PROPN
ftr-409	1024	3	tax	tax	NOUN
ftr-409	1024	4	review	review	NOUN
ftr-409	1024	5	[	[	X
ftr-409	1024	6	vol.7:8	vol.7:8	NOUN
ftr-409	1024	7	taxed	tax	VERB
ftr-409	1024	8	.	.	PUNCT
ftr-409	1025	1	the	the	DET
ftr-409	1025	2	accumulation	accumulation	NOUN
ftr-409	1025	3	-	-	PUNCT
ftr-409	1025	4	distribution	distribution	NOUN
ftr-409	1025	5	distinction	distinction	NOUN
ftr-409	1025	6	thus	thus	ADV
ftr-409	1025	7	effectively	effectively	ADV
ftr-409	1025	8	captures	capture	VERB
ftr-409	1025	9	the181	the181	PROPN
ftr-409	1025	10	essential	essential	ADJ
ftr-409	1025	11	difference	difference	NOUN
ftr-409	1025	12	between	between	ADP
ftr-409	1025	13	support	support	NOUN
ftr-409	1025	14	trusts	trust	NOUN
ftr-409	1025	15	and	and	CCONJ
ftr-409	1025	16	wealth	wealth	NOUN
ftr-409	1025	17	accumulation	accumulation	NOUN
ftr-409	1025	18	trusts	trust	NOUN
ftr-409	1025	19	.	.	PUNCT
ftr-409	1026	1	although	although	SCONJ
ftr-409	1026	2	the	the	DET
ftr-409	1026	3	distribution	distribution	NOUN
ftr-409	1026	4	-	-	PUNCT
ftr-409	1026	5	accumulation	accumulation	NOUN
ftr-409	1026	6	distinction	distinction	NOUN
ftr-409	1026	7	is	be	AUX
ftr-409	1026	8	a	a	DET
ftr-409	1026	9	fairly	fairly	ADV
ftr-409	1026	10	accurate	accurate	ADJ
ftr-409	1026	11	proxy	proxy	NOUN
ftr-409	1026	12	for	for	ADP
ftr-409	1026	13	achieving	achieve	VERB
ftr-409	1026	14	horizontal	horizontal	ADJ
ftr-409	1026	15	equity	equity	NOUN
ftr-409	1026	16	in	in	ADP
ftr-409	1026	17	the	the	DET
ftr-409	1026	18	taxation	taxation	NOUN
ftr-409	1026	19	of	of	ADP
ftr-409	1026	20	trust	trust	NOUN
ftr-409	1026	21	income	income	NOUN
ftr-409	1026	22	,	,	PUNCT
ftr-409	1026	23	it	it	PRON
ftr-409	1026	24	is	be	AUX
ftr-409	1026	25	decidedly	decidedly	ADV
ftr-409	1026	26	imperfect	imperfect	ADJ
ftr-409	1026	27	.	.	PUNCT
ftr-409	1027	1	trusts	trust	NOUN
ftr-409	1027	2	that	that	PRON
ftr-409	1027	3	accumulate	accumulate	VERB
ftr-409	1027	4	income	income	NOUN
ftr-409	1027	5	do	do	AUX
ftr-409	1027	6	not	not	PART
ftr-409	1027	7	always	always	ADV
ftr-409	1027	8	serve	serve	VERB
ftr-409	1027	9	long	long	ADJ
ftr-409	1027	10	term	term	NOUN
ftr-409	1027	11	wealth	wealth	NOUN
ftr-409	1027	12	accumulation	accumulation	NOUN
ftr-409	1027	13	goals	goal	NOUN
ftr-409	1027	14	and	and	CCONJ
ftr-409	1027	15	trusts	trust	NOUN
ftr-409	1027	16	that	that	PRON
ftr-409	1027	17	distribute	distribute	VERB
ftr-409	1027	18	all	all	PRON
ftr-409	1027	19	of	of	ADP
ftr-409	1027	20	their	their	PRON
ftr-409	1027	21	income	income	NOUN
ftr-409	1027	22	sometimes	sometimes	ADV
ftr-409	1027	23	do	do	AUX
ftr-409	1027	24	contribute	contribute	VERB
ftr-409	1027	25	to	to	ADP
ftr-409	1027	26	long	long	ADJ
ftr-409	1027	27	term	term	NOUN
ftr-409	1027	28	wealth	wealth	NOUN
ftr-409	1027	29	accumulation	accumulation	NOUN
ftr-409	1027	30	.	.	PUNCT
ftr-409	1028	1	a	a	DET
ftr-409	1028	2	small	small	ADJ
ftr-409	1028	3	trust	trust	NOUN
ftr-409	1028	4	for	for	ADP
ftr-409	1028	5	the	the	DET
ftr-409	1028	6	benefit	benefit	NOUN
ftr-409	1028	7	of	of	ADP
ftr-409	1028	8	an	an	DET
ftr-409	1028	9	orphaned	orphaned	ADJ
ftr-409	1028	10	minor	minor	ADJ
ftr-409	1028	11	child	child	NOUN
ftr-409	1028	12	,	,	PUNCT
ftr-409	1028	13	for	for	ADP
ftr-409	1028	14	example	example	NOUN
ftr-409	1028	15	,	,	PUNCT
ftr-409	1028	16	would	would	AUX
ftr-409	1028	17	accumulate	accumulate	VERB
ftr-409	1028	18	trust	trust	NOUN
ftr-409	1028	19	income	income	NOUN
ftr-409	1028	20	for	for	ADP
ftr-409	1028	21	the	the	DET
ftr-409	1028	22	child	child	NOUN
ftr-409	1028	23	’s	’s	PART
ftr-409	1028	24	college	college	NOUN
ftr-409	1028	25	education	education	NOUN
ftr-409	1028	26	or	or	CCONJ
ftr-409	1028	27	other	other	ADJ
ftr-409	1028	28	adult	adult	NOUN
ftr-409	1028	29	expenditures	expenditure	NOUN
ftr-409	1028	30	if	if	SCONJ
ftr-409	1028	31	the	the	DET
ftr-409	1028	32	current	current	ADJ
ftr-409	1028	33	support	support	NOUN
ftr-409	1028	34	expenses	expense	NOUN
ftr-409	1028	35	of	of	ADP
ftr-409	1028	36	the	the	DET
ftr-409	1028	37	child	child	NOUN
ftr-409	1028	38	are	be	AUX
ftr-409	1028	39	minimal	minimal	ADJ
ftr-409	1028	40	and	and	CCONJ
ftr-409	1028	41	simply	simply	ADV
ftr-409	1028	42	absorbed	absorb	VERB
ftr-409	1028	43	into	into	ADP
ftr-409	1028	44	the	the	DET
ftr-409	1028	45	household	household	NOUN
ftr-409	1028	46	expenses	expense	NOUN
ftr-409	1028	47	of	of	ADP
ftr-409	1028	48	the	the	DET
ftr-409	1028	49	child	child	NOUN
ftr-409	1028	50	’s	’s	PART
ftr-409	1028	51	guardian	guardian	NOUN
ftr-409	1028	52	.	.	PUNCT
ftr-409	1029	1	conversely	conversely	ADV
ftr-409	1029	2	,	,	PUNCT
ftr-409	1029	3	a	a	DET
ftr-409	1029	4	dynasty	dynasty	NOUN
ftr-409	1029	5	trust	trust	NOUN
ftr-409	1029	6	could	could	AUX
ftr-409	1029	7	provide	provide	VERB
ftr-409	1029	8	for	for	ADP
ftr-409	1029	9	distribution	distribution	NOUN
ftr-409	1029	10	of	of	ADP
ftr-409	1029	11	its	its	PRON
ftr-409	1029	12	income	income	NOUN
ftr-409	1029	13	without	without	ADP
ftr-409	1029	14	jeopardizing	jeopardize	VERB
ftr-409	1029	15	its	its	PRON
ftr-409	1029	16	transfer	transfer	NOUN
ftr-409	1029	17	tax	tax	NOUN
ftr-409	1029	18	objectives	objective	NOUN
ftr-409	1029	19	if	if	SCONJ
ftr-409	1029	20	the	the	DET
ftr-409	1029	21	trust	trust	NOUN
ftr-409	1029	22	generates	generate	VERB
ftr-409	1029	23	little	little	ADJ
ftr-409	1029	24	income	income	NOUN
ftr-409	1029	25	(	(	PUNCT
ftr-409	1029	26	as	as	SCONJ
ftr-409	1029	27	opposed	oppose	VERB
ftr-409	1029	28	to	to	ADP
ftr-409	1029	29	capital	capital	NOUN
ftr-409	1029	30	gain	gain	NOUN
ftr-409	1029	31	that	that	PRON
ftr-409	1029	32	is	be	AUX
ftr-409	1029	33	allocable	allocable	ADJ
ftr-409	1029	34	to	to	ADP
ftr-409	1029	35	corpus	corpus	VERB
ftr-409	1029	36	and	and	CCONJ
ftr-409	1029	37	thus	thus	ADV
ftr-409	1029	38	,	,	PUNCT
ftr-409	1029	39	by	by	ADP
ftr-409	1029	40	definition	definition	NOUN
ftr-409	1029	41	,	,	PUNCT
ftr-409	1029	42	not	not	PART
ftr-409	1029	43	distributable	distributable	ADJ
ftr-409	1029	44	to	to	ADP
ftr-409	1029	45	the	the	DET
ftr-409	1029	46	income	income	NOUN
ftr-409	1029	47	beneficiary	beneficiary	NOUN
ftr-409	1029	48	)	)	PUNCT
ftr-409	1029	49	.	.	PUNCT
ftr-409	1030	1	these	these	DET
ftr-409	1030	2	imperfections	imperfection	NOUN
ftr-409	1030	3	are	be	AUX
ftr-409	1030	4	necessary	necessary	ADJ
ftr-409	1030	5	,	,	PUNCT
ftr-409	1030	6	however	however	ADV
ftr-409	1030	7	,	,	PUNCT
ftr-409	1030	8	to	to	PART
ftr-409	1030	9	achieve	achieve	VERB
ftr-409	1030	10	the182	the182	NOUN
ftr-409	1030	11	degree	degree	NOUN
ftr-409	1030	12	of	of	ADP
ftr-409	1030	13	administrative	administrative	ADJ
ftr-409	1030	14	simplicity	simplicity	NOUN
ftr-409	1030	15	that	that	SCONJ
ftr-409	1030	16	§	§	PROPN
ftr-409	1030	17	67(e	67(e	NOUN
ftr-409	1030	18	)	)	PUNCT
ftr-409	1030	19	requires	require	VERB
ftr-409	1030	20	.	.	PUNCT
ftr-409	1031	1	183	183	NUM
ftr-409	1031	2	b.	b.	NOUN
ftr-409	1031	3	the	the	DET
ftr-409	1031	4	argument	argument	NOUN
ftr-409	1031	5	for	for	ADP
ftr-409	1031	6	judicial	judicial	ADJ
ftr-409	1031	7	adoption	adoption	NOUN
ftr-409	1031	8	the	the	DET
ftr-409	1031	9	textual	textual	ADJ
ftr-409	1031	10	analysis	analysis	NOUN
ftr-409	1031	11	of	of	ADP
ftr-409	1031	12	the	the	DET
ftr-409	1031	13	contextualized	contextualized	ADJ
ftr-409	1031	14	interpretation	interpretation	NOUN
ftr-409	1031	15	set	set	VERB
ftr-409	1031	16	forth	forth	ADP
ftr-409	1031	17	in	in	ADP
ftr-409	1031	18	section	section	NOUN
ftr-409	1031	19	a	a	PRON
ftr-409	1031	20	,	,	PUNCT
ftr-409	1031	21	addresses	address	VERB
ftr-409	1031	22	the	the	DET
ftr-409	1031	23	threshold	threshold	NOUN
ftr-409	1031	24	question	question	NOUN
ftr-409	1031	25	whether	whether	SCONJ
ftr-409	1031	26	this	this	DET
ftr-409	1031	27	interpretation	interpretation	NOUN
ftr-409	1031	28	is	be	AUX
ftr-409	1031	29	viable	viable	ADJ
ftr-409	1031	30	as	as	ADP
ftr-409	1031	31	a	a	DET
ftr-409	1031	32	matter	matter	NOUN
ftr-409	1031	33	of	of	ADP
ftr-409	1031	34	statutory	statutory	ADJ
ftr-409	1031	35	construction	construction	NOUN
ftr-409	1031	36	.	.	PUNCT
ftr-409	1032	1	after	after	ADP
ftr-409	1032	2	crossing	cross	VERB
ftr-409	1032	3	that	that	DET
ftr-409	1032	4	threshold	threshold	NOUN
ftr-409	1032	5	,	,	PUNCT
ftr-409	1032	6	the	the	DET
ftr-409	1032	7	question	question	NOUN
ftr-409	1032	8	becomes	become	VERB
ftr-409	1032	9	whether	whether	SCONJ
ftr-409	1032	10	this	this	DET
ftr-409	1032	11	interpretation	interpretation	NOUN
ftr-409	1032	12	produces	produce	VERB
ftr-409	1032	13	results	result	NOUN
ftr-409	1032	14	at	at	ADV
ftr-409	1032	15	least	least	ADJ
ftr-409	1032	16	as	as	ADV
ftr-409	1032	17	satisfactory	satisfactory	ADJ
ftr-409	1032	18	as	as	ADP
ftr-409	1032	19	those	those	PRON
ftr-409	1032	20	produced	produce	VERB
ftr-409	1032	21	by	by	ADP
ftr-409	1032	22	the	the	DET
ftr-409	1032	23	prevailing	prevail	VERB
ftr-409	1032	24	interpretation	interpretation	NOUN
ftr-409	1032	25	.	.	PUNCT
ftr-409	1033	1	this	this	DET
ftr-409	1033	2	section	section	NOUN
ftr-409	1033	3	addresses	address	VERB
ftr-409	1033	4	that	that	PRON
ftr-409	1033	5	question	question	NOUN
ftr-409	1033	6	by	by	ADP
ftr-409	1033	7	comparing	compare	VERB
ftr-409	1033	8	results	result	NOUN
ftr-409	1033	9	of	of	ADP
ftr-409	1033	10	the	the	DET
ftr-409	1033	11	two	two	NUM
ftr-409	1033	12	interpretations	interpretation	NOUN
ftr-409	1033	13	based	base	VERB
ftr-409	1033	14	on	on	ADP
ftr-409	1033	15	several	several	ADJ
ftr-409	1033	16	criteria	criterion	NOUN
ftr-409	1033	17	.	.	PUNCT
ftr-409	1034	1	1	1	X
ftr-409	1034	2	.	.	X
ftr-409	1034	3	quantitative	quantitative	ADJ
ftr-409	1034	4	analysis	analysis	NOUN
ftr-409	1034	5	any	any	DET
ftr-409	1034	6	interpretation	interpretation	NOUN
ftr-409	1034	7	of	of	ADP
ftr-409	1034	8	section	section	NOUN
ftr-409	1034	9	67(e	67(e	NUM
ftr-409	1034	10	)	)	PUNCT
ftr-409	1034	11	that	that	PRON
ftr-409	1034	12	is	be	AUX
ftr-409	1034	13	administratively	administratively	ADV
ftr-409	1034	14	feasible	feasible	ADJ
ftr-409	1034	15	must	must	AUX
ftr-409	1034	16	incorporate	incorporate	VERB
ftr-409	1034	17	simplifying	simplifying	NOUN
ftr-409	1034	18	assumptions	assumption	NOUN
ftr-409	1034	19	.	.	PUNCT
ftr-409	1035	1	simplifying	simplify	VERB
ftr-409	1035	2	assumptions	assumption	NOUN
ftr-409	1035	3	create	create	VERB
ftr-409	1035	4	the	the	DET
ftr-409	1035	5	possibility	possibility	NOUN
ftr-409	1035	6	,	,	PUNCT
ftr-409	1035	7	if	if	SCONJ
ftr-409	1035	8	not	not	PART
ftr-409	1035	9	probability	probability	NOUN
ftr-409	1035	10	or	or	CCONJ
ftr-409	1035	11	certainty	certainty	NOUN
ftr-409	1035	12	,	,	PUNCT
ftr-409	1035	13	that	that	SCONJ
ftr-409	1035	14	a	a	DET
ftr-409	1035	15	particular	particular	ADJ
ftr-409	1035	16	taxpayer	taxpayer	NOUN
ftr-409	1035	17	would	would	AUX
ftr-409	1035	18	be	be	AUX
ftr-409	1035	19	treated	treat	VERB
ftr-409	1035	20	differently	differently	ADV
ftr-409	1035	21	if	if	SCONJ
ftr-409	1035	22	actual	actual	ADJ
ftr-409	1035	23	facts	fact	NOUN
ftr-409	1035	24	rather	rather	ADV
ftr-409	1035	25	than	than	ADP
ftr-409	1035	26	simplifying	simplify	VERB
ftr-409	1035	27	assumptions	assumption	NOUN
ftr-409	1035	28	determined	determine	VERB
ftr-409	1035	29	tax	tax	NOUN
ftr-409	1035	30	treatment	treatment	NOUN
ftr-409	1035	31	.	.	PUNCT
ftr-409	1036	1	the	the	DET
ftr-409	1036	2	“	"	PUNCT
ftr-409	1036	3	plain	plain	ADJ
ftr-409	1036	4	meaning	meaning	NOUN
ftr-409	1036	5	”	"	PUNCT
ftr-409	1036	6	approach	approach	NOUN
ftr-409	1036	7	assumes	assume	VERB
ftr-409	1036	8	that	that	SCONJ
ftr-409	1036	9	a	a	DET
ftr-409	1036	10	label	label	NOUN
ftr-409	1036	11	including	include	VERB
ftr-409	1036	12	the	the	DET
ftr-409	1036	13	term	term	NOUN
ftr-409	1036	14	“	"	PUNCT
ftr-409	1036	15	trust	trust	NOUN
ftr-409	1036	16	”	"	PUNCT
ftr-409	1036	17	or	or	CCONJ
ftr-409	1036	18	“	"	PUNCT
ftr-409	1036	19	trustee	trustee	NOUN
ftr-409	1036	20	”	"	PUNCT
ftr-409	1036	21	connotes	connote	VERB
ftr-409	1036	22	a	a	DET
ftr-409	1036	23	service	service	NOUN
ftr-409	1036	24	that	that	PRON
ftr-409	1036	25	an	an	DET
ftr-409	1036	26	individual	individual	NOUN
ftr-409	1036	27	could	could	AUX
ftr-409	1036	28	not	not	PART
ftr-409	1036	29	181	181	NUM
ftr-409	1036	30	.	.	PUNCT
ftr-409	1037	1	see	see	VERB
ftr-409	1037	2	supra	supra	PROPN
ftr-409	1037	3	note	note	PROPN
ftr-409	1037	4	51	51	NUM
ftr-409	1037	5	.	.	NOUN
ftr-409	1037	6	182	182	NUM
ftr-409	1037	7	see	see	VERB
ftr-409	1037	8	supra	supra	PROPN
ftr-409	1037	9	notes	note	VERB
ftr-409	1037	10	51	51	NUM
ftr-409	1037	11	-	-	SYM
ftr-409	1037	12	63	63	NUM
ftr-409	1037	13	and	and	CCONJ
ftr-409	1037	14	accompanying	accompany	VERB
ftr-409	1037	15	text	text	NOUN
ftr-409	1037	16	.	.	PUNCT
ftr-409	1038	1	183	183	NUM
ftr-409	1038	2	cf	cf	NOUN
ftr-409	1038	3	.	.	PUNCT
ftr-409	1038	4	,	,	PUNCT
ftr-409	1038	5	harkness	harkness	PROPN
ftr-409	1038	6	v.	v.	ADP
ftr-409	1038	7	us	we	PRON
ftr-409	1038	8	,	,	PUNCT
ftr-409	1038	9	199	199	NUM
ftr-409	1038	10	cl	cl	NOUN
ftr-409	1038	11	.	.	PUNCT
ftr-409	1039	1	ct	ct	PROPN
ftr-409	1039	2	.	.	PROPN
ftr-409	1040	1	721	721	NUM
ftr-409	1040	2	,	,	PUNCT
ftr-409	1040	3	459	459	NUM
ftr-409	1040	4	f.2d	f.2d	X
ftr-409	1040	5	310	310	NUM
ftr-409	1040	6	(	(	PUNCT
ftr-409	1040	7	1972	1972	NUM
ftr-409	1040	8	)	)	PUNCT
ftr-409	1040	9	,	,	PUNCT
ftr-409	1040	10	cert	cert	NOUN
ftr-409	1040	11	.	.	PUNCT
ftr-409	1041	1	den	den	PROPN
ftr-409	1041	2	.	.	PROPN
ftr-409	1041	3	,	,	PUNCT
ftr-409	1041	4	414	414	NUM
ftr-409	1041	5	u.s	u.s	AUX
ftr-409	1041	6	.	.	PROPN
ftr-409	1041	7	820	820	NUM
ftr-409	1041	8	(	(	PUNCT
ftr-409	1041	9	1973	1973	NUM
ftr-409	1041	10	)	)	PUNCT
ftr-409	1041	11	(	(	PUNCT
ftr-409	1041	12	illustrating	illustrate	VERB
ftr-409	1041	13	situation	situation	NOUN
ftr-409	1041	14	in	in	ADP
ftr-409	1041	15	which	which	PRON
ftr-409	1041	16	subchapter	subchapter	NOUN
ftr-409	1041	17	j	j	PROPN
ftr-409	1041	18	’s	’s	PART
ftr-409	1041	19	use	use	NOUN
ftr-409	1041	20	of	of	ADP
ftr-409	1041	21	distributable	distributable	ADJ
ftr-409	1041	22	net	net	ADJ
ftr-409	1041	23	income	income	NOUN
ftr-409	1041	24	rather	rather	ADV
ftr-409	1041	25	than	than	ADP
ftr-409	1041	26	income	income	NOUN
ftr-409	1041	27	as	as	SCONJ
ftr-409	1041	28	defined	define	VERB
ftr-409	1041	29	under	under	ADP
ftr-409	1041	30	state	state	NOUN
ftr-409	1041	31	law	law	NOUN
ftr-409	1041	32	produced	produce	VERB
ftr-409	1041	33	unfairness	unfairness	NOUN
ftr-409	1041	34	that	that	PRON
ftr-409	1041	35	would	would	AUX
ftr-409	1041	36	not	not	PART
ftr-409	1041	37	have	have	AUX
ftr-409	1041	38	occurred	occur	VERB
ftr-409	1041	39	under	under	ADP
ftr-409	1041	40	the	the	DET
ftr-409	1041	41	more	more	ADV
ftr-409	1041	42	complex	complex	ADJ
ftr-409	1041	43	scheme	scheme	NOUN
ftr-409	1041	44	for	for	ADP
ftr-409	1041	45	taxing	tax	VERB
ftr-409	1041	46	trusts	trust	NOUN
ftr-409	1041	47	that	that	PRON
ftr-409	1041	48	was	be	AUX
ftr-409	1041	49	in	in	ADP
ftr-409	1041	50	force	force	NOUN
ftr-409	1041	51	prior	prior	ADV
ftr-409	1041	52	to	to	ADP
ftr-409	1041	53	enactment	enactment	NOUN
ftr-409	1041	54	of	of	ADP
ftr-409	1041	55	subchapter	subchapter	NOUN
ftr-409	1041	56	j	j	PROPN
ftr-409	1041	57	)	)	PUNCT
ftr-409	1041	58	.	.	PUNCT
ftr-409	1042	1	2006	2006	NUM
ftr-409	1042	2	]	]	PUNCT
ftr-409	1042	3	taxing	tax	VERB
ftr-409	1042	4	middle	middle	ADJ
ftr-409	1042	5	class	class	NOUN
ftr-409	1042	6	trust(s	trust(s	NOUN
ftr-409	1042	7	)	)	PUNCT
ftr-409	1042	8	553	553	NUM
ftr-409	1042	9	purchase	purchase	NOUN
ftr-409	1042	10	.	.	PUNCT
ftr-409	1043	1	the	the	DET
ftr-409	1043	2	contextualized	contextualized	ADJ
ftr-409	1043	3	interpretation	interpretation	NOUN
ftr-409	1043	4	incorporates	incorporate	VERB
ftr-409	1043	5	a	a	DET
ftr-409	1043	6	different	different	ADJ
ftr-409	1043	7	simplifying	simplifying	NOUN
ftr-409	1043	8	assumption	assumption	NOUN
ftr-409	1043	9	,	,	PUNCT
ftr-409	1043	10	namely	namely	ADV
ftr-409	1043	11	that	that	SCONJ
ftr-409	1043	12	the	the	DET
ftr-409	1043	13	trust	trust	NOUN
ftr-409	1043	14	’s	’s	PART
ftr-409	1043	15	accumulations	accumulation	NOUN
ftr-409	1043	16	of	of	ADP
ftr-409	1043	17	some	some	PRON
ftr-409	1043	18	or	or	CCONJ
ftr-409	1043	19	all	all	PRON
ftr-409	1043	20	of	of	ADP
ftr-409	1043	21	the	the	DET
ftr-409	1043	22	trust	trust	NOUN
ftr-409	1043	23	income	income	NOUN
ftr-409	1043	24	signifies	signify	VERB
ftr-409	1043	25	that	that	SCONJ
ftr-409	1043	26	an	an	DET
ftr-409	1043	27	outright	outright	ADJ
ftr-409	1043	28	owner	owner	NOUN
ftr-409	1043	29	would	would	AUX
ftr-409	1043	30	hold	hold	VERB
ftr-409	1043	31	the	the	DET
ftr-409	1043	32	trust	trust	NOUN
ftr-409	1043	33	assets	asset	NOUN
ftr-409	1043	34	for	for	ADP
ftr-409	1043	35	investment	investment	NOUN
ftr-409	1043	36	and	and	CCONJ
ftr-409	1043	37	incur	incur	NOUN
ftr-409	1043	38	asset	asset	NOUN
ftr-409	1043	39	management	management	NOUN
ftr-409	1043	40	expenditures	expenditure	NOUN
ftr-409	1043	41	.	.	PUNCT
ftr-409	1044	1	the	the	DET
ftr-409	1044	2	existence	existence	NOUN
ftr-409	1044	3	and	and	CCONJ
ftr-409	1044	4	effect	effect	NOUN
ftr-409	1044	5	of	of	ADP
ftr-409	1044	6	the	the	DET
ftr-409	1044	7	simplifying	simplifying	NOUN
ftr-409	1044	8	assumption	assumption	NOUN
ftr-409	1044	9	incorporated	incorporate	VERB
ftr-409	1044	10	in	in	ADP
ftr-409	1044	11	the	the	DET
ftr-409	1044	12	contextualized	contextualized	ADJ
ftr-409	1044	13	interpretation	interpretation	NOUN
ftr-409	1044	14	is	be	AUX
ftr-409	1044	15	more	more	ADV
ftr-409	1044	16	apparent	apparent	ADJ
ftr-409	1044	17	than	than	ADP
ftr-409	1044	18	the	the	DET
ftr-409	1044	19	simplifying	simplifying	NOUN
ftr-409	1044	20	assumption	assumption	NOUN
ftr-409	1044	21	inherent	inherent	ADJ
ftr-409	1044	22	in	in	ADP
ftr-409	1044	23	the	the	DET
ftr-409	1044	24	plain	plain	ADJ
ftr-409	1044	25	meaning	meaning	NOUN
ftr-409	1044	26	interpretation	interpretation	NOUN
ftr-409	1044	27	.	.	PUNCT
ftr-409	1045	1	this	this	DET
ftr-409	1045	2	difference	difference	NOUN
ftr-409	1045	3	in	in	ADP
ftr-409	1045	4	transparency	transparency	NOUN
ftr-409	1045	5	may	may	AUX
ftr-409	1045	6	create	create	VERB
ftr-409	1045	7	the	the	DET
ftr-409	1045	8	false	false	ADJ
ftr-409	1045	9	impression	impression	NOUN
ftr-409	1045	10	that	that	SCONJ
ftr-409	1045	11	the	the	DET
ftr-409	1045	12	simplifying	simplify	VERB
ftr-409	1045	13	assumption	assumption	NOUN
ftr-409	1045	14	in	in	ADP
ftr-409	1045	15	the	the	DET
ftr-409	1045	16	plain	plain	ADJ
ftr-409	1045	17	meaning	meaning	NOUN
ftr-409	1045	18	interpretation	interpretation	NOUN
ftr-409	1045	19	is	be	AUX
ftr-409	1045	20	less	less	ADV
ftr-409	1045	21	significant	significant	ADJ
ftr-409	1045	22	.	.	PUNCT
ftr-409	1046	1	a	a	DET
ftr-409	1046	2	quantitative	quantitative	ADJ
ftr-409	1046	3	comparison	comparison	NOUN
ftr-409	1046	4	illustrates	illustrate	VERB
ftr-409	1046	5	the	the	DET
ftr-409	1046	6	fallacy	fallacy	NOUN
ftr-409	1046	7	of	of	ADP
ftr-409	1046	8	this	this	DET
ftr-409	1046	9	assumption	assumption	NOUN
ftr-409	1046	10	.	.	PUNCT
ftr-409	1047	1	trusts	trust	NOUN
ftr-409	1047	2	that	that	PRON
ftr-409	1047	3	distribute	distribute	VERB
ftr-409	1047	4	all	all	PRON
ftr-409	1047	5	of	of	ADP
ftr-409	1047	6	their	their	PRON
ftr-409	1047	7	income	income	NOUN
ftr-409	1047	8	and	and	CCONJ
ftr-409	1047	9	pay	pay	VERB
ftr-409	1047	10	commissions	commission	NOUN
ftr-409	1047	11	to	to	ADP
ftr-409	1047	12	fiduciaries	fiduciary	NOUN
ftr-409	1047	13	rather	rather	ADV
ftr-409	1047	14	than	than	ADP
ftr-409	1047	15	paying	pay	VERB
ftr-409	1047	16	other	other	ADJ
ftr-409	1047	17	service	service	NOUN
ftr-409	1047	18	providers	provider	NOUN
ftr-409	1047	19	(	(	PUNCT
ftr-409	1047	20	e.g.	e.g.	ADV
ftr-409	1047	21	,	,	PUNCT
ftr-409	1047	22	investment	investment	NOUN
ftr-409	1047	23	advisors	advisor	NOUN
ftr-409	1047	24	)	)	PUNCT
ftr-409	1047	25	would	would	AUX
ftr-409	1047	26	be	be	AUX
ftr-409	1047	27	treated	treat	VERB
ftr-409	1047	28	exactly	exactly	ADV
ftr-409	1047	29	the	the	DET
ftr-409	1047	30	same	same	ADJ
ftr-409	1047	31	under	under	ADP
ftr-409	1047	32	both	both	DET
ftr-409	1047	33	approaches	approach	NOUN
ftr-409	1047	34	:	:	PUNCT
ftr-409	1047	35	the	the	DET
ftr-409	1047	36	commissions	commission	NOUN
ftr-409	1047	37	would	would	AUX
ftr-409	1047	38	be	be	AUX
ftr-409	1047	39	exempt	exempt	ADJ
ftr-409	1047	40	from	from	ADP
ftr-409	1047	41	the	the	DET
ftr-409	1047	42	2	2	NUM
ftr-409	1047	43	%	%	NOUN
ftr-409	1047	44	floor	floor	NOUN
ftr-409	1047	45	.	.	PUNCT
ftr-409	1048	1	trusts	trust	NOUN
ftr-409	1048	2	that	that	PRON
ftr-409	1048	3	accumulate	accumulate	VERB
ftr-409	1048	4	income	income	NOUN
ftr-409	1048	5	and	and	CCONJ
ftr-409	1048	6	pay	pay	VERB
ftr-409	1048	7	other	other	ADJ
ftr-409	1048	8	service	service	NOUN
ftr-409	1048	9	providers	provider	NOUN
ftr-409	1048	10	in	in	ADP
ftr-409	1048	11	lieu	lieu	NOUN
ftr-409	1048	12	of	of	ADP
ftr-409	1048	13	commissions	commission	NOUN
ftr-409	1048	14	would	would	AUX
ftr-409	1048	15	be	be	AUX
ftr-409	1048	16	treated	treat	VERB
ftr-409	1048	17	exactly	exactly	ADV
ftr-409	1048	18	the	the	DET
ftr-409	1048	19	same	same	ADJ
ftr-409	1048	20	under	under	ADP
ftr-409	1048	21	both	both	DET
ftr-409	1048	22	approaches	approach	NOUN
ftr-409	1048	23	as	as	ADV
ftr-409	1048	24	well	well	ADV
ftr-409	1048	25	.	.	PUNCT
ftr-409	1049	1	in	in	ADP
ftr-409	1049	2	that	that	DET
ftr-409	1049	3	case	case	NOUN
ftr-409	1049	4	,	,	PUNCT
ftr-409	1049	5	the	the	DET
ftr-409	1049	6	payments	payment	NOUN
ftr-409	1049	7	to	to	ADP
ftr-409	1049	8	other	other	ADJ
ftr-409	1049	9	service	service	NOUN
ftr-409	1049	10	providers	provider	NOUN
ftr-409	1049	11	would	would	AUX
ftr-409	1049	12	be	be	AUX
ftr-409	1049	13	subject	subject	ADJ
ftr-409	1049	14	to	to	ADP
ftr-409	1049	15	the	the	DET
ftr-409	1049	16	2	2	NUM
ftr-409	1049	17	%	%	NOUN
ftr-409	1049	18	floor	floor	NOUN
ftr-409	1049	19	.	.	PUNCT
ftr-409	1050	1	different	different	ADJ
ftr-409	1050	2	results	result	NOUN
ftr-409	1050	3	would	would	AUX
ftr-409	1050	4	occur	occur	VERB
ftr-409	1050	5	in	in	ADP
ftr-409	1050	6	two	two	NUM
ftr-409	1050	7	cases	case	NOUN
ftr-409	1050	8	.	.	PUNCT
ftr-409	1051	1	the	the	DET
ftr-409	1051	2	first	first	ADJ
ftr-409	1051	3	would	would	AUX
ftr-409	1051	4	be	be	AUX
ftr-409	1051	5	where	where	SCONJ
ftr-409	1051	6	a	a	DET
ftr-409	1051	7	trust	trust	NOUN
ftr-409	1051	8	distributed	distribute	VERB
ftr-409	1051	9	all	all	PRON
ftr-409	1051	10	of	of	ADP
ftr-409	1051	11	its	its	PRON
ftr-409	1051	12	income	income	NOUN
ftr-409	1051	13	but	but	CCONJ
ftr-409	1051	14	paid	pay	VERB
ftr-409	1051	15	other	other	ADJ
ftr-409	1051	16	service	service	NOUN
ftr-409	1051	17	providers	provider	NOUN
ftr-409	1051	18	in	in	ADP
ftr-409	1051	19	lieu	lieu	NOUN
ftr-409	1051	20	of	of	ADP
ftr-409	1051	21	commissions	commission	NOUN
ftr-409	1051	22	.	.	PUNCT
ftr-409	1052	1	the	the	DET
ftr-409	1052	2	other	other	ADJ
ftr-409	1052	3	would	would	AUX
ftr-409	1052	4	be	be	AUX
ftr-409	1052	5	where	where	SCONJ
ftr-409	1052	6	a	a	DET
ftr-409	1052	7	trust	trust	NOUN
ftr-409	1052	8	accumulated	accumulate	VERB
ftr-409	1052	9	income	income	NOUN
ftr-409	1052	10	and	and	CCONJ
ftr-409	1052	11	paid	pay	VERB
ftr-409	1052	12	commissions	commission	NOUN
ftr-409	1052	13	rather	rather	ADV
ftr-409	1052	14	than	than	ADP
ftr-409	1052	15	outside	outside	ADJ
ftr-409	1052	16	service	service	NOUN
ftr-409	1052	17	providers	provider	NOUN
ftr-409	1052	18	.	.	PUNCT
ftr-409	1053	1	the	the	DET
ftr-409	1053	2	charts	chart	NOUN
ftr-409	1053	3	below	below	ADV
ftr-409	1053	4	show	show	VERB
ftr-409	1053	5	the	the	DET
ftr-409	1053	6	taxable	taxable	ADJ
ftr-409	1053	7	income	income	NOUN
ftr-409	1053	8	of	of	ADP
ftr-409	1053	9	a	a	DET
ftr-409	1053	10	$	$	SYM
ftr-409	1053	11	1	1	NUM
ftr-409	1053	12	million	million	NUM
ftr-409	1053	13	trust	trust	NOUN
ftr-409	1053	14	and184	and184	NOUN
ftr-409	1053	15	$	$	SYM
ftr-409	1053	16	10	10	NUM
ftr-409	1053	17	million	million	NUM
ftr-409	1053	18	trust	trust	NOUN
ftr-409	1053	19	under	under	ADP
ftr-409	1053	20	the	the	DET
ftr-409	1053	21	“	"	PUNCT
ftr-409	1053	22	plain	plain	ADJ
ftr-409	1053	23	meaning	meaning	NOUN
ftr-409	1053	24	”	"	PUNCT
ftr-409	1053	25	interpretation	interpretation	NOUN
ftr-409	1053	26	and	and	CCONJ
ftr-409	1053	27	the	the	DET
ftr-409	1053	28	contextualized	contextualized	ADJ
ftr-409	1053	29	interpretation	interpretation	NOUN
ftr-409	1053	30	based	base	VERB
ftr-409	1053	31	on	on	ADP
ftr-409	1053	32	the	the	DET
ftr-409	1053	33	following	follow	VERB
ftr-409	1053	34	assumptions	assumption	NOUN
ftr-409	1053	35	:	:	PUNCT
ftr-409	1053	36	(	(	PUNCT
ftr-409	1053	37	1	1	X
ftr-409	1053	38	)	)	PUNCT
ftr-409	1053	39	the	the	DET
ftr-409	1053	40	$	$	SYM
ftr-409	1053	41	1	1	NUM
ftr-409	1053	42	million	million	NUM
ftr-409	1053	43	trust	trust	NOUN
ftr-409	1053	44	pays	pay	VERB
ftr-409	1053	45	$	$	SYM
ftr-409	1053	46	12,000	12,000	NUM
ftr-409	1053	47	for	for	ADP
ftr-409	1053	48	services	service	NOUN
ftr-409	1053	49	,	,	PUNCT
ftr-409	1053	50	whether	whether	SCONJ
ftr-409	1053	51	to	to	ADP
ftr-409	1053	52	an	an	DET
ftr-409	1053	53	outside	outside	ADJ
ftr-409	1053	54	service	service	NOUN
ftr-409	1053	55	provider	provider	NOUN
ftr-409	1053	56	or	or	CCONJ
ftr-409	1053	57	a	a	DET
ftr-409	1053	58	professional	professional	ADJ
ftr-409	1053	59	fiduciary	fiduciary	NOUN
ftr-409	1053	60	;	;	PUNCT
ftr-409	1053	61	and	and	CCONJ
ftr-409	1053	62	(	(	PUNCT
ftr-409	1053	63	2	2	X
ftr-409	1053	64	)	)	PUNCT
ftr-409	1053	65	the	the	DET
ftr-409	1053	66	$	$	SYM
ftr-409	1053	67	10	10	NUM
ftr-409	1053	68	million	million	NUM
ftr-409	1053	69	trust	trust	NOUN
ftr-409	1053	70	pays	pay	VERB
ftr-409	1053	71	$	$	SYM
ftr-409	1053	72	61,000	61,000	NUM
ftr-409	1053	73	for	for	ADP
ftr-409	1053	74	services	service	NOUN
ftr-409	1053	75	,	,	PUNCT
ftr-409	1053	76	whether	whether	SCONJ
ftr-409	1053	77	to	to	ADP
ftr-409	1053	78	an	an	DET
ftr-409	1053	79	outside	outside	ADJ
ftr-409	1053	80	service	service	NOUN
ftr-409	1053	81	provider	provider	NOUN
ftr-409	1053	82	or	or	CCONJ
ftr-409	1053	83	a	a	DET
ftr-409	1053	84	professional	professional	ADJ
ftr-409	1053	85	fiduciary	fiduciary	NOUN
ftr-409	1053	86	.	.	PUNCT
ftr-409	1054	1	184	184	NUM
ftr-409	1054	2	.	.	PUNCT
ftr-409	1055	1	if	if	SCONJ
ftr-409	1055	2	the	the	DET
ftr-409	1055	3	trust	trust	NOUN
ftr-409	1055	4	accumulates	accumulate	VERB
ftr-409	1055	5	its	its	PRON
ftr-409	1055	6	income	income	NOUN
ftr-409	1055	7	(	(	PUNCT
ftr-409	1055	8	as	as	SCONJ
ftr-409	1055	9	is	be	AUX
ftr-409	1055	10	the	the	DET
ftr-409	1055	11	case	case	NOUN
ftr-409	1055	12	for	for	ADP
ftr-409	1055	13	the	the	DET
ftr-409	1055	14	trusts	trust	NOUN
ftr-409	1055	15	shown	show	VERB
ftr-409	1055	16	in	in	ADP
ftr-409	1055	17	the	the	DET
ftr-409	1055	18	right	right	ADJ
ftr-409	1055	19	hand	hand	NOUN
ftr-409	1055	20	column	column	NOUN
ftr-409	1055	21	of	of	ADP
ftr-409	1055	22	the	the	DET
ftr-409	1055	23	charts	chart	NOUN
ftr-409	1055	24	)	)	PUNCT
ftr-409	1055	25	,	,	PUNCT
ftr-409	1055	26	the	the	DET
ftr-409	1055	27	income	income	NOUN
ftr-409	1055	28	shown	show	VERB
ftr-409	1055	29	is	be	AUX
ftr-409	1055	30	the	the	DET
ftr-409	1055	31	taxable	taxable	ADJ
ftr-409	1055	32	income	income	NOUN
ftr-409	1055	33	of	of	ADP
ftr-409	1055	34	the	the	DET
ftr-409	1055	35	trust	trust	NOUN
ftr-409	1055	36	.	.	PUNCT
ftr-409	1056	1	if	if	SCONJ
ftr-409	1056	2	the	the	DET
ftr-409	1056	3	trust	trust	NOUN
ftr-409	1056	4	distributes	distribute	VERB
ftr-409	1056	5	its	its	PRON
ftr-409	1056	6	income	income	NOUN
ftr-409	1056	7	,	,	PUNCT
ftr-409	1056	8	the	the	DET
ftr-409	1056	9	income	income	NOUN
ftr-409	1056	10	shown	show	VERB
ftr-409	1056	11	is	be	AUX
ftr-409	1056	12	passed	pass	VERB
ftr-409	1056	13	out	out	ADP
ftr-409	1056	14	to	to	ADP
ftr-409	1056	15	the	the	DET
ftr-409	1056	16	beneficiaries	beneficiary	NOUN
ftr-409	1056	17	(	(	PUNCT
ftr-409	1056	18	to	to	ADP
ftr-409	1056	19	the	the	DET
ftr-409	1056	20	extent	extent	NOUN
ftr-409	1056	21	of	of	ADP
ftr-409	1056	22	distributable	distributable	ADJ
ftr-409	1056	23	net	net	ADJ
ftr-409	1056	24	income	income	NOUN
ftr-409	1056	25	as	as	SCONJ
ftr-409	1056	26	described	describe	VERB
ftr-409	1056	27	in	in	ADP
ftr-409	1056	28	part	part	PROPN
ftr-409	1056	29	i.b	i.b	PROPN
ftr-409	1056	30	)	)	PUNCT
ftr-409	1056	31	.	.	PUNCT
ftr-409	1057	1	554	554	NUM
ftr-409	1057	2	florida	florida	PROPN
ftr-409	1057	3	tax	tax	NOUN
ftr-409	1057	4	review	review	NOUN
ftr-409	1057	5	[	[	X
ftr-409	1057	6	vol.7:8	vol.7:8	ADJ
ftr-409	1057	7	$	$	SYM
ftr-409	1057	8	1	1	NUM
ftr-409	1057	9	million	million	NUM
ftr-409	1057	10	trust	trust	NOUN
ftr-409	1057	11	:	:	PUNCT
ftr-409	1057	12	trust	trust	NOUN
ftr-409	1057	13	distributes	distribute	VERB
ftr-409	1057	14	income	income	NOUN
ftr-409	1057	15	and	and	CCONJ
ftr-409	1057	16	pays	pay	VERB
ftr-409	1057	17	outside	outside	ADP
ftr-409	1057	18	service	service	NOUN
ftr-409	1057	19	providers	provider	NOUN
ftr-409	1057	20	trust	trust	NOUN
ftr-409	1057	21	accumulates	accumulate	VERB
ftr-409	1057	22	income	income	NOUN
ftr-409	1057	23	and	and	CCONJ
ftr-409	1057	24	pays	pay	VERB
ftr-409	1057	25	commissions	commission	NOUN
ftr-409	1057	26	“	"	PUNCT
ftr-409	1057	27	plain	plain	ADJ
ftr-409	1057	28	meaning	meaning	NOUN
ftr-409	1057	29	”	"	PUNCT
ftr-409	1057	30	$	$	SYM
ftr-409	1057	31	987,941	987,941	NUM
ftr-409	1057	32	$	$	SYM
ftr-409	1057	33	987,900185	987,900185	NUM
ftr-409	1057	34	186	186	NUM
ftr-409	1057	35	contextualized	contextualize	VERB
ftr-409	1057	36	$	$	SYM
ftr-409	1057	37	987,700	987,700	NUM
ftr-409	1057	38	$	$	SYM
ftr-409	1057	39	987,700187	987,700187	NUM
ftr-409	1057	40	188	188	NUM
ftr-409	1057	41	for	for	ADP
ftr-409	1057	42	a	a	DET
ftr-409	1057	43	trust	trust	NOUN
ftr-409	1057	44	of	of	ADP
ftr-409	1057	45	$	$	SYM
ftr-409	1057	46	1	1	NUM
ftr-409	1057	47	million	million	NUM
ftr-409	1057	48	that	that	PRON
ftr-409	1057	49	distributes	distribute	VERB
ftr-409	1057	50	income	income	NOUN
ftr-409	1057	51	,	,	PUNCT
ftr-409	1057	52	the	the	DET
ftr-409	1057	53	difference	difference	NOUN
ftr-409	1057	54	between	between	ADP
ftr-409	1057	55	the	the	DET
ftr-409	1057	56	results	result	NOUN
ftr-409	1057	57	of	of	ADP
ftr-409	1057	58	the	the	DET
ftr-409	1057	59	two	two	NUM
ftr-409	1057	60	interpretations	interpretation	NOUN
ftr-409	1057	61	is	be	AUX
ftr-409	1057	62	negligible	negligible	ADJ
ftr-409	1057	63	.	.	PUNCT
ftr-409	1058	1	if	if	SCONJ
ftr-409	1058	2	the	the	DET
ftr-409	1058	3	trust	trust	NOUN
ftr-409	1058	4	pays	pay	VERB
ftr-409	1058	5	outside	outside	ADP
ftr-409	1058	6	service	service	NOUN
ftr-409	1058	7	provider	provider	NOUN
ftr-409	1058	8	,	,	PUNCT
ftr-409	1058	9	the	the	DET
ftr-409	1058	10	contextualized	contextualized	ADJ
ftr-409	1058	11	interpretation	interpretation	NOUN
ftr-409	1058	12	produces	produce	VERB
ftr-409	1058	13	$	$	SYM
ftr-409	1058	14	241	241	NUM
ftr-409	1058	15	less	less	ADJ
ftr-409	1058	16	income	income	NOUN
ftr-409	1058	17	than	than	SCONJ
ftr-409	1058	18	does	do	VERB
ftr-409	1058	19	the	the	DET
ftr-409	1058	20	“	"	PUNCT
ftr-409	1058	21	plain	plain	ADJ
ftr-409	1058	22	meaning	meaning	NOUN
ftr-409	1058	23	”	"	PUNCT
ftr-409	1058	24	interpretation	interpretation	NOUN
ftr-409	1058	25	.	.	PUNCT
ftr-409	1059	1	if	if	SCONJ
ftr-409	1059	2	the	the	DET
ftr-409	1059	3	trust	trust	NOUN
ftr-409	1059	4	pays	pay	VERB
ftr-409	1059	5	commissions	commission	NOUN
ftr-409	1059	6	rather	rather	ADV
ftr-409	1059	7	than	than	ADP
ftr-409	1059	8	outside	outside	ADJ
ftr-409	1059	9	service	service	NOUN
ftr-409	1059	10	providers	provider	NOUN
ftr-409	1059	11	the	the	DET
ftr-409	1059	12	results	result	NOUN
ftr-409	1059	13	,	,	PUNCT
ftr-409	1059	14	as	as	SCONJ
ftr-409	1059	15	noted	note	VERB
ftr-409	1059	16	,	,	PUNCT
ftr-409	1059	17	are	be	AUX
ftr-409	1059	18	identical	identical	ADJ
ftr-409	1059	19	.	.	PUNCT
ftr-409	1060	1	the	the	DET
ftr-409	1060	2	difference	difference	NOUN
ftr-409	1060	3	between	between	ADP
ftr-409	1060	4	the	the	DET
ftr-409	1060	5	two	two	NUM
ftr-409	1060	6	interpretations	interpretation	NOUN
ftr-409	1060	7	is	be	AUX
ftr-409	1060	8	noteworthy	noteworthy	ADJ
ftr-409	1060	9	if	if	SCONJ
ftr-409	1060	10	the	the	DET
ftr-409	1060	11	trust	trust	NOUN
ftr-409	1060	12	pays	pay	VERB
ftr-409	1060	13	“	"	PUNCT
ftr-409	1060	14	commissions	commission	NOUN
ftr-409	1060	15	”	"	PUNCT
ftr-409	1060	16	and	and	CCONJ
ftr-409	1060	17	accumulates	accumulate	VERB
ftr-409	1060	18	income	income	NOUN
ftr-409	1060	19	rather	rather	ADV
ftr-409	1060	20	than	than	ADP
ftr-409	1060	21	distributing	distribute	VERB
ftr-409	1060	22	it	it	PRON
ftr-409	1060	23	.	.	PUNCT
ftr-409	1061	1	as	as	SCONJ
ftr-409	1061	2	the	the	DET
ftr-409	1061	3	chart	chart	NOUN
ftr-409	1061	4	above	above	ADP
ftr-409	1061	5	illustrates	illustrate	VERB
ftr-409	1061	6	,	,	PUNCT
ftr-409	1061	7	the	the	DET
ftr-409	1061	8	“	"	PUNCT
ftr-409	1061	9	plain	plain	ADJ
ftr-409	1061	10	meaning	meaning	NOUN
ftr-409	1061	11	”	"	PUNCT
ftr-409	1061	12	interpretation	interpretation	NOUN
ftr-409	1061	13	would	would	AUX
ftr-409	1061	14	treat	treat	VERB
ftr-409	1061	15	the	the	DET
ftr-409	1061	16	commissions	commission	NOUN
ftr-409	1061	17	as	as	ADP
ftr-409	1061	18	fully	fully	ADV
ftr-409	1061	19	deductible	deductible	ADJ
ftr-409	1061	20	whereas	whereas	SCONJ
ftr-409	1061	21	the	the	DET
ftr-409	1061	22	contextualized	contextualized	ADJ
ftr-409	1061	23	interpretation	interpretation	NOUN
ftr-409	1061	24	would	would	AUX
ftr-409	1061	25	treat	treat	VERB
ftr-409	1061	26	the	the	DET
ftr-409	1061	27	commissions	commission	NOUN
ftr-409	1061	28	as	as	ADP
ftr-409	1061	29	management	management	NOUN
ftr-409	1061	30	expenses	expense	NOUN
ftr-409	1061	31	equivalent	equivalent	ADJ
ftr-409	1061	32	to	to	ADP
ftr-409	1061	33	those	those	PRON
ftr-409	1061	34	an	an	DET
ftr-409	1061	35	outright	outright	ADJ
ftr-409	1061	36	owner	owner	NOUN
ftr-409	1061	37	would	would	AUX
ftr-409	1061	38	incur	incur	VERB
ftr-409	1061	39	.	.	PUNCT
ftr-409	1062	1	this	this	PRON
ftr-409	1062	2	amounts	amount	VERB
ftr-409	1062	3	to	to	ADP
ftr-409	1062	4	a	a	DET
ftr-409	1062	5	$	$	SYM
ftr-409	1062	6	12,000	12,000	NUM
ftr-409	1062	7	difference	difference	NOUN
ftr-409	1062	8	in	in	ADP
ftr-409	1062	9	taxable	taxable	ADJ
ftr-409	1062	10	income	income	NOUN
ftr-409	1062	11	,	,	PUNCT
ftr-409	1062	12	representing	represent	VERB
ftr-409	1062	13	the	the	DET
ftr-409	1062	14	full	full	ADJ
ftr-409	1062	15	amount	amount	NOUN
ftr-409	1062	16	of	of	ADP
ftr-409	1062	17	commissions	commission	NOUN
ftr-409	1062	18	paid	pay	VERB
ftr-409	1062	19	.	.	PUNCT
ftr-409	1063	1	185	185	NUM
ftr-409	1063	2	.	.	PUNCT
ftr-409	1064	1	the	the	DET
ftr-409	1064	2	“	"	PUNCT
ftr-409	1064	3	plain	plain	ADJ
ftr-409	1064	4	meaning	meaning	NOUN
ftr-409	1064	5	”	"	PUNCT
ftr-409	1064	6	interpretation	interpretation	NOUN
ftr-409	1064	7	creates	create	VERB
ftr-409	1064	8	inordinate	inordinate	ADJ
ftr-409	1064	9	complexity	complexity	NOUN
ftr-409	1064	10	in	in	ADP
ftr-409	1064	11	the	the	DET
ftr-409	1064	12	computation	computation	NOUN
ftr-409	1064	13	of	of	ADP
ftr-409	1064	14	taxable	taxable	ADJ
ftr-409	1064	15	income	income	NOUN
ftr-409	1064	16	whenever	whenever	SCONJ
ftr-409	1064	17	the	the	DET
ftr-409	1064	18	trust	trust	NOUN
ftr-409	1064	19	distribution	distribution	NOUN
ftr-409	1064	20	can	can	AUX
ftr-409	1064	21	reasonably	reasonably	ADV
ftr-409	1064	22	be	be	AUX
ftr-409	1064	23	expected	expect	VERB
ftr-409	1064	24	to	to	PART
ftr-409	1064	25	exceed	exceed	VERB
ftr-409	1064	26	the	the	DET
ftr-409	1064	27	trust	trust	NOUN
ftr-409	1064	28	’s	’s	PART
ftr-409	1064	29	distributable	distributable	ADJ
ftr-409	1064	30	net	net	ADJ
ftr-409	1064	31	income	income	NOUN
ftr-409	1064	32	(	(	PUNCT
ftr-409	1064	33	“	"	PUNCT
ftr-409	1064	34	dni	dni	NOUN
ftr-409	1064	35	”	"	PUNCT
ftr-409	1064	36	)	)	PUNCT
ftr-409	1064	37	.	.	PUNCT
ftr-409	1065	1	a	a	DET
ftr-409	1065	2	set	set	NOUN
ftr-409	1065	3	of	of	ADP
ftr-409	1065	4	interrelated	interrelated	ADJ
ftr-409	1065	5	computations	computation	NOUN
ftr-409	1065	6	is	be	AUX
ftr-409	1065	7	required	require	VERB
ftr-409	1065	8	,	,	PUNCT
ftr-409	1065	9	which	which	PRON
ftr-409	1065	10	is	be	AUX
ftr-409	1065	11	explained	explain	VERB
ftr-409	1065	12	for	for	ADP
ftr-409	1065	13	tax	tax	NOUN
ftr-409	1065	14	preparers	preparer	NOUN
ftr-409	1065	15	.	.	PUNCT
ftr-409	1066	1	2005	2005	NUM
ftr-409	1066	2	instructions	instruction	NOUN
ftr-409	1066	3	for	for	ADP
ftr-409	1066	4	form	form	NOUN
ftr-409	1066	5	1041	1041	NUM
ftr-409	1066	6	and	and	CCONJ
ftr-409	1066	7	schedules	schedule	VERB
ftr-409	1066	8	a	a	DET
ftr-409	1066	9	,	,	PUNCT
ftr-409	1066	10	b	b	NOUN
ftr-409	1066	11	,	,	PUNCT
ftr-409	1066	12	d	d	PROPN
ftr-409	1066	13	,	,	PUNCT
ftr-409	1066	14	g	g	PROPN
ftr-409	1066	15	,	,	PUNCT
ftr-409	1066	16	i	i	PRON
ftr-409	1066	17	,	,	PUNCT
ftr-409	1066	18	j	j	PROPN
ftr-409	1066	19	and	and	CCONJ
ftr-409	1066	20	k-1	k-1	PROPN
ftr-409	1066	21	at	at	ADP
ftr-409	1066	22	18	18	NUM
ftr-409	1066	23	-	-	SYM
ftr-409	1066	24	19	19	NUM
ftr-409	1066	25	.	.	PUNCT
ftr-409	1067	1	the	the	DET
ftr-409	1067	2	computations	computation	NOUN
ftr-409	1067	3	for	for	ADP
ftr-409	1067	4	the	the	DET
ftr-409	1067	5	scenario	scenario	NOUN
ftr-409	1067	6	described	describe	VERB
ftr-409	1067	7	in	in	ADP
ftr-409	1067	8	the	the	DET
ftr-409	1067	9	text	text	NOUN
ftr-409	1067	10	would	would	AUX
ftr-409	1067	11	be	be	AUX
ftr-409	1067	12	:	:	PUNCT
ftr-409	1067	13	amid=$12,000-.02agi	amid=$12,000-.02agi	PROPN
ftr-409	1067	14	agi=$1	agi=$1	PROPN
ftr-409	1067	15	million	million	NUM
ftr-409	1067	16	–	–	PUNCT
ftr-409	1067	17	dni	dni	X
ftr-409	1067	18	–	–	PUNCT
ftr-409	1067	19	300	300	NUM
ftr-409	1067	20	agi=$999,700	agi=$999,700	NOUN
ftr-409	1067	21	-	-	PUNCT
ftr-409	1067	22	dni	dni	NOUN
ftr-409	1067	23	amid=$12,000-(.02[999,700	amid=$12,000-(.02[999,700	PROPN
ftr-409	1067	24	-	-	PUNCT
ftr-409	1067	25	dni	dni	NOUN
ftr-409	1067	26	]	]	PUNCT
ftr-409	1067	27	)	)	PUNCT
ftr-409	1067	28	dni=$1	dni=$1	PROPN
ftr-409	1067	29	million	million	NUM
ftr-409	1067	30	–	–	PUNCT
ftr-409	1067	31	amid	amid	ADP
ftr-409	1067	32	amid=$12,000-(.02[999,700-($1million	amid=$12,000-(.02[999,700-($1million	NOUN
ftr-409	1067	33	-	-	PUNCT
ftr-409	1067	34	amid)])=$11,759	amid)])=$11,759	NOUN
ftr-409	1067	35	tti=$1	tti=$1	NOUN
ftr-409	1067	36	million	million	NUM
ftr-409	1067	37	$	$	SYM
ftr-409	1067	38	11,759-$300=987,941	11,759-$300=987,941	NUM
ftr-409	1067	39	186	186	NUM
ftr-409	1067	40	.	.	PUNCT
ftr-409	1068	1	$	$	SYM
ftr-409	1068	2	1	1	NUM
ftr-409	1068	3	million	million	NUM
ftr-409	1068	4	less	less	ADJ
ftr-409	1068	5	$	$	SYM
ftr-409	1068	6	12,000	12,000	NUM
ftr-409	1068	7	commissions	commission	NOUN
ftr-409	1068	8	(	(	PUNCT
ftr-409	1068	9	deductible	deductible	ADJ
ftr-409	1068	10	above	above	ADP
ftr-409	1068	11	the	the	DET
ftr-409	1068	12	line	line	NOUN
ftr-409	1068	13	)	)	PUNCT
ftr-409	1068	14	less	less	ADJ
ftr-409	1068	15	$	$	SYM
ftr-409	1068	16	100	100	NUM
ftr-409	1068	17	(	(	PUNCT
ftr-409	1068	18	personal	personal	ADJ
ftr-409	1068	19	exemption	exemption	NOUN
ftr-409	1068	20	)	)	PUNCT
ftr-409	1068	21	=	=	PUNCT
ftr-409	1068	22	$	$	SYM
ftr-409	1068	23	987,900	987,900	NUM
ftr-409	1068	24	.	.	PUNCT
ftr-409	1069	1	187	187	NUM
ftr-409	1069	2	.	.	PUNCT
ftr-409	1069	3	$	$	SYM
ftr-409	1069	4	1	1	NUM
ftr-409	1069	5	million	million	NUM
ftr-409	1069	6	less	less	ADJ
ftr-409	1069	7	$	$	SYM
ftr-409	1069	8	12,000	12,000	NUM
ftr-409	1069	9	commissions	commission	NOUN
ftr-409	1069	10	less	less	ADJ
ftr-409	1069	11	$	$	SYM
ftr-409	1069	12	300	300	NUM
ftr-409	1069	13	personal	personal	ADJ
ftr-409	1069	14	exemption	exemption	NOUN
ftr-409	1069	15	=	=	PUNCT
ftr-409	1069	16	$	$	SYM
ftr-409	1069	17	987,700	987,700	NUM
ftr-409	1069	18	.	.	PUNCT
ftr-409	1070	1	188	188	NUM
ftr-409	1070	2	.	.	PUNCT
ftr-409	1070	3	$	$	SYM
ftr-409	1070	4	1	1	NUM
ftr-409	1070	5	million	million	NUM
ftr-409	1070	6	less	less	ADJ
ftr-409	1070	7	$	$	SYM
ftr-409	1070	8	12,000	12,000	NUM
ftr-409	1070	9	commissions	commission	NOUN
ftr-409	1070	10	less	less	ADJ
ftr-409	1070	11	$	$	SYM
ftr-409	1070	12	300	300	NUM
ftr-409	1070	13	personal	personal	ADJ
ftr-409	1070	14	exemption	exemption	NOUN
ftr-409	1070	15	=	=	PUNCT
ftr-409	1070	16	$	$	SYM
ftr-409	1070	17	987,700	987,700	NUM
ftr-409	1070	18	.	.	PUNCT
ftr-409	1071	1	2006	2006	NUM
ftr-409	1071	2	]	]	PUNCT
ftr-409	1071	3	taxing	tax	VERB
ftr-409	1071	4	middle	middle	ADJ
ftr-409	1071	5	class	class	NOUN
ftr-409	1071	6	trust(s	trust(s	NOUN
ftr-409	1071	7	)	)	PUNCT
ftr-409	1071	8	555	555	NUM
ftr-409	1071	9	$	$	SYM
ftr-409	1071	10	10	10	NUM
ftr-409	1071	11	million	million	NUM
ftr-409	1071	12	trust	trust	NOUN
ftr-409	1071	13	:	:	PUNCT
ftr-409	1071	14	trust	trust	NOUN
ftr-409	1071	15	distributes	distribute	VERB
ftr-409	1071	16	income	income	NOUN
ftr-409	1071	17	and	and	CCONJ
ftr-409	1071	18	pays	pay	VERB
ftr-409	1071	19	outside	outside	ADP
ftr-409	1071	20	service	service	NOUN
ftr-409	1071	21	providers	provider	NOUN
ftr-409	1071	22	trust	trust	NOUN
ftr-409	1071	23	accumulates	accumulate	VERB
ftr-409	1071	24	income	income	NOUN
ftr-409	1071	25	and	and	CCONJ
ftr-409	1071	26	pays	pay	VERB
ftr-409	1071	27	commissions	commission	NOUN
ftr-409	1071	28	“	"	PUNCT
ftr-409	1071	29	plain	plain	ADJ
ftr-409	1071	30	meaning	meaning	NOUN
ftr-409	1071	31	”	"	PUNCT
ftr-409	1071	32	$	$	SYM
ftr-409	1071	33	9,939,902	9,939,902	NUM
ftr-409	1071	34	$	$	SYM
ftr-409	1071	35	9,938,900189	9,938,900189	NUM
ftr-409	1071	36	190	190	NUM
ftr-409	1071	37	contextualized	contextualize	VERB
ftr-409	1071	38	$	$	SYM
ftr-409	1071	39	9,938,700	9,938,700	NUM
ftr-409	1071	40	$	$	SYM
ftr-409	1071	41	9,999,900191	9,999,900191	NUM
ftr-409	1071	42	192	192	NUM
ftr-409	1071	43	for	for	ADP
ftr-409	1071	44	the	the	DET
ftr-409	1071	45	$	$	SYM
ftr-409	1071	46	10	10	NUM
ftr-409	1071	47	million	million	NUM
ftr-409	1071	48	trust	trust	NOUN
ftr-409	1071	49	,	,	PUNCT
ftr-409	1071	50	the	the	DET
ftr-409	1071	51	difference	difference	NOUN
ftr-409	1071	52	between	between	ADP
ftr-409	1071	53	the	the	DET
ftr-409	1071	54	contextualized	contextualized	ADJ
ftr-409	1071	55	interpretation	interpretation	NOUN
ftr-409	1071	56	and	and	CCONJ
ftr-409	1071	57	the	the	DET
ftr-409	1071	58	“	"	PUNCT
ftr-409	1071	59	plain	plain	ADJ
ftr-409	1071	60	meaning	meaning	NOUN
ftr-409	1071	61	”	"	PUNCT
ftr-409	1071	62	interpretation	interpretation	NOUN
ftr-409	1071	63	remains	remain	VERB
ftr-409	1071	64	negligible	negligible	ADJ
ftr-409	1071	65	for	for	ADP
ftr-409	1071	66	trusts	trust	NOUN
ftr-409	1071	67	that	that	PRON
ftr-409	1071	68	distribute	distribute	VERB
ftr-409	1071	69	all	all	PRON
ftr-409	1071	70	of	of	ADP
ftr-409	1071	71	their	their	PRON
ftr-409	1071	72	income	income	NOUN
ftr-409	1071	73	.	.	PUNCT
ftr-409	1072	1	the	the	DET
ftr-409	1072	2	difference	difference	NOUN
ftr-409	1072	3	between	between	ADP
ftr-409	1072	4	the	the	DET
ftr-409	1072	5	two	two	NUM
ftr-409	1072	6	interpretations	interpretation	NOUN
ftr-409	1072	7	remains	remain	VERB
ftr-409	1072	8	significant	significant	ADJ
ftr-409	1072	9	for	for	ADP
ftr-409	1072	10	trusts	trust	NOUN
ftr-409	1072	11	that	that	PRON
ftr-409	1072	12	accumulate	accumulate	VERB
ftr-409	1072	13	income	income	NOUN
ftr-409	1072	14	.	.	PUNCT
ftr-409	1073	1	this	this	DET
ftr-409	1073	2	quantitative	quantitative	ADJ
ftr-409	1073	3	analysis	analysis	NOUN
ftr-409	1073	4	illustrates	illustrate	VERB
ftr-409	1073	5	that	that	SCONJ
ftr-409	1073	6	only	only	ADV
ftr-409	1073	7	trusts	trust	NOUN
ftr-409	1073	8	that	that	PRON
ftr-409	1073	9	accumulate	accumulate	VERB
ftr-409	1073	10	income	income	NOUN
ftr-409	1073	11	have	have	VERB
ftr-409	1073	12	a	a	DET
ftr-409	1073	13	real	real	ADJ
ftr-409	1073	14	stake	stake	NOUN
ftr-409	1073	15	in	in	ADP
ftr-409	1073	16	the	the	DET
ftr-409	1073	17	interpretation	interpretation	NOUN
ftr-409	1073	18	of	of	ADP
ftr-409	1073	19	section	section	NOUN
ftr-409	1073	20	67(e	67(e	NUM
ftr-409	1073	21	)	)	PUNCT
ftr-409	1073	22	.	.	PUNCT
ftr-409	1074	1	this	this	PRON
ftr-409	1074	2	places	place	VERB
ftr-409	1074	3	a	a	DET
ftr-409	1074	4	premium	premium	NOUN
ftr-409	1074	5	on	on	ADP
ftr-409	1074	6	the	the	DET
ftr-409	1074	7	equitable	equitable	ADJ
ftr-409	1074	8	arguments	argument	NOUN
ftr-409	1074	9	favoring	favor	VERB
ftr-409	1074	10	distribution	distribution	NOUN
ftr-409	1074	11	trusts	trust	NOUN
ftr-409	1074	12	over	over	ADP
ftr-409	1074	13	accumulation	accumulation	NOUN
ftr-409	1074	14	trusts	trust	NOUN
ftr-409	1074	15	.	.	PUNCT
ftr-409	1075	1	2	2	X
ftr-409	1075	2	.	.	X
ftr-409	1075	3	qualitative	qualitative	ADJ
ftr-409	1075	4	analysis	analysis	NOUN
ftr-409	1075	5	the	the	DET
ftr-409	1075	6	primary	primary	ADJ
ftr-409	1075	7	equitable	equitable	ADJ
ftr-409	1075	8	argument	argument	NOUN
ftr-409	1075	9	for	for	ADP
ftr-409	1075	10	the	the	DET
ftr-409	1075	11	contextualized	contextualized	ADJ
ftr-409	1075	12	interpretation	interpretation	NOUN
ftr-409	1075	13	of	of	ADP
ftr-409	1075	14	section	section	NOUN
ftr-409	1075	15	67(e	67(e	NUM
ftr-409	1075	16	)	)	PUNCT
ftr-409	1075	17	rests	rest	VERB
ftr-409	1075	18	on	on	ADP
ftr-409	1075	19	the	the	DET
ftr-409	1075	20	proposition	proposition	NOUN
ftr-409	1075	21	that	that	PRON
ftr-409	1075	22	trusts	trust	VERB
ftr-409	1075	23	serving	serve	VERB
ftr-409	1075	24	current	current	ADJ
ftr-409	1075	25	needs	need	NOUN
ftr-409	1075	26	and	and	CCONJ
ftr-409	1075	27	trusts	trust	NOUN
ftr-409	1075	28	established	establish	VERB
ftr-409	1075	29	to	to	PART
ftr-409	1075	30	accumulate	accumulate	VERB
ftr-409	1075	31	wealth	wealth	NOUN
ftr-409	1075	32	for	for	ADP
ftr-409	1075	33	future	future	ADJ
ftr-409	1075	34	use	use	NOUN
ftr-409	1075	35	or	or	CCONJ
ftr-409	1075	36	future	future	ADJ
ftr-409	1075	37	beneficiaries	beneficiary	NOUN
ftr-409	1075	38	differ	differ	VERB
ftr-409	1075	39	in	in	ADP
ftr-409	1075	40	their	their	PRON
ftr-409	1075	41	social	social	ADJ
ftr-409	1075	42	value	value	NOUN
ftr-409	1075	43	.	.	PUNCT
ftr-409	1076	1	managing	manage	VERB
ftr-409	1076	2	property	property	NOUN
ftr-409	1076	3	for	for	ADP
ftr-409	1076	4	current	current	ADJ
ftr-409	1076	5	use	use	NOUN
ftr-409	1076	6	serves	serve	VERB
ftr-409	1076	7	the	the	DET
ftr-409	1076	8	important	important	ADJ
ftr-409	1076	9	social	social	ADJ
ftr-409	1076	10	function	function	NOUN
ftr-409	1076	11	of	of	ADP
ftr-409	1076	12	providing	provide	VERB
ftr-409	1076	13	for	for	ADP
ftr-409	1076	14	individuals	individual	NOUN
ftr-409	1076	15	who	who	PRON
ftr-409	1076	16	otherwise	otherwise	ADV
ftr-409	1076	17	might	might	AUX
ftr-409	1076	18	need	need	VERB
ftr-409	1076	19	government	government	NOUN
ftr-409	1076	20	support	support	NOUN
ftr-409	1076	21	.	.	PUNCT
ftr-409	1077	1	trusts	trust	NOUN
ftr-409	1077	2	for	for	ADP
ftr-409	1077	3	long	long	ADJ
ftr-409	1077	4	term	term	NOUN
ftr-409	1077	5	wealth	wealth	NOUN
ftr-409	1077	6	accumulation	accumulation	NOUN
ftr-409	1077	7	,	,	PUNCT
ftr-409	1077	8	on	on	ADP
ftr-409	1077	9	the	the	DET
ftr-409	1077	10	other	other	ADJ
ftr-409	1077	11	hand	hand	NOUN
ftr-409	1077	12	,	,	PUNCT
ftr-409	1077	13	do	do	AUX
ftr-409	1077	14	not	not	PART
ftr-409	1077	15	serve	serve	VERB
ftr-409	1077	16	the	the	DET
ftr-409	1077	17	same	same	ADJ
ftr-409	1077	18	immediate	immediate	ADJ
ftr-409	1077	19	support	support	NOUN
ftr-409	1077	20	function	function	NOUN
ftr-409	1077	21	,	,	PUNCT
ftr-409	1077	22	and	and	CCONJ
ftr-409	1077	23	arguably	arguably	ADV
ftr-409	1077	24	create	create	VERB
ftr-409	1077	25	a	a	DET
ftr-409	1077	26	social	social	ADJ
ftr-409	1077	27	harm	harm	NOUN
ftr-409	1077	28	that	that	SCONJ
ftr-409	1077	29	the	the	DET
ftr-409	1077	30	tax	tax	NOUN
ftr-409	1077	31	law	law	NOUN
ftr-409	1077	32	ought	ought	AUX
ftr-409	1077	33	to	to	PART
ftr-409	1077	34	discourage	discourage	VERB
ftr-409	1077	35	rather	rather	ADV
ftr-409	1077	36	than	than	ADP
ftr-409	1077	37	encourage.193	encourage.193	NOUN
ftr-409	1077	38	distinguishing	distinguish	VERB
ftr-409	1077	39	trust	trust	NOUN
ftr-409	1077	40	expenditures	expenditure	NOUN
ftr-409	1077	41	on	on	ADP
ftr-409	1077	42	this	this	DET
ftr-409	1077	43	basis	basis	NOUN
ftr-409	1077	44	alleviates	alleviate	VERB
ftr-409	1077	45	some	some	PRON
ftr-409	1077	46	of	of	ADP
ftr-409	1077	47	the	the	DET
ftr-409	1077	48	189	189	NUM
ftr-409	1077	49	.	.	PUNCT
ftr-409	1078	1	amid=$61,000-.02agi	amid=$61,000-.02agi	PROPN
ftr-409	1078	2	agi=$10	agi=$10	PROPN
ftr-409	1078	3	million	million	NUM
ftr-409	1078	4	–	–	PUNCT
ftr-409	1078	5	dni	dni	X
ftr-409	1078	6	–	–	PUNCT
ftr-409	1078	7	300	300	NUM
ftr-409	1078	8	agi=$9,999,700	agi=$9,999,700	NOUN
ftr-409	1078	9	-	-	PUNCT
ftr-409	1078	10	dni	dni	NOUN
ftr-409	1078	11	amid=$61,000-(.02[9,999,700	amid=$61,000-(.02[9,999,700	PROPN
ftr-409	1078	12	-	-	PUNCT
ftr-409	1078	13	dni	dni	NOUN
ftr-409	1078	14	]	]	PUNCT
ftr-409	1078	15	)	)	PUNCT
ftr-409	1079	1	dni=$10	dni=$10	PROPN
ftr-409	1079	2	million	million	NUM
ftr-409	1079	3	–	–	PUNCT
ftr-409	1079	4	amid	amid	ADP
ftr-409	1079	5	amid=$61,000-(.029,[999,700-($10	amid=$61,000-(.029,[999,700-($10	PROPN
ftr-409	1079	6	million	million	NUM
ftr-409	1079	7	-	-	PUNCT
ftr-409	1079	8	amid)])=$59,798	amid)])=$59,798	NOUN
ftr-409	1079	9	tti=$10	tti=$10	PROPN
ftr-409	1079	10	million	million	NUM
ftr-409	1079	11	$	$	SYM
ftr-409	1079	12	59,798-$300=9,939,902	59,798-$300=9,939,902	NUM
ftr-409	1079	13	190	190	NUM
ftr-409	1079	14	.	.	PUNCT
ftr-409	1079	15	$	$	SYM
ftr-409	1079	16	10	10	NUM
ftr-409	1079	17	million	million	NUM
ftr-409	1079	18	less	less	ADJ
ftr-409	1079	19	$	$	SYM
ftr-409	1079	20	61,000	61,000	NUM
ftr-409	1079	21	less	less	ADJ
ftr-409	1079	22	$	$	SYM
ftr-409	1079	23	100	100	NUM
ftr-409	1079	24	=	=	SYM
ftr-409	1079	25	$	$	SYM
ftr-409	1079	26	9,938,900	9,938,900	NUM
ftr-409	1079	27	.	.	PUNCT
ftr-409	1080	1	191	191	NUM
ftr-409	1080	2	.	.	PUNCT
ftr-409	1080	3	$	$	SYM
ftr-409	1080	4	10	10	NUM
ftr-409	1080	5	million	million	NUM
ftr-409	1080	6	$	$	SYM
ftr-409	1080	7	61,000-$300=$9,938,700	61,000-$300=$9,938,700	NUM
ftr-409	1080	8	.	.	PUNCT
ftr-409	1081	1	192	192	NUM
ftr-409	1081	2	.	.	PUNCT
ftr-409	1081	3	$	$	SYM
ftr-409	1081	4	10	10	NUM
ftr-409	1081	5	million	million	NUM
ftr-409	1081	6	less	less	ADJ
ftr-409	1081	7	$	$	SYM
ftr-409	1081	8	100	100	NUM
ftr-409	1081	9	$	$	SYM
ftr-409	1081	10	9,999,900	9,999,900	NUM
ftr-409	1081	11	.	.	PUNCT
ftr-409	1082	1	193	193	NUM
ftr-409	1082	2	.	.	PUNCT
ftr-409	1083	1	see	see	VERB
ftr-409	1083	2	ira	ira	PROPN
ftr-409	1083	3	mark	mark	PROPN
ftr-409	1083	4	bloom	bloom	PROPN
ftr-409	1083	5	,	,	PUNCT
ftr-409	1083	6	the	the	DET
ftr-409	1083	7	gst	gst	NOUN
ftr-409	1083	8	tail	tail	NOUN
ftr-409	1083	9	is	be	AUX
ftr-409	1083	10	killing	kill	VERB
ftr-409	1083	11	the	the	DET
ftr-409	1083	12	rule	rule	NOUN
ftr-409	1083	13	against	against	ADP
ftr-409	1083	14	perpetuities	perpetuity	NOUN
ftr-409	1083	15	,	,	PUNCT
ftr-409	1083	16	87	87	NUM
ftr-409	1083	17	tax	tax	NOUN
ftr-409	1083	18	notes	note	NOUN
ftr-409	1083	19	569	569	NUM
ftr-409	1083	20	(	(	PUNCT
ftr-409	1083	21	2000	2000	NUM
ftr-409	1083	22	)	)	PUNCT
ftr-409	1083	23	(	(	PUNCT
ftr-409	1083	24	describing	describe	VERB
ftr-409	1083	25	perpetual	perpetual	ADJ
ftr-409	1083	26	trusts	trust	NOUN
ftr-409	1083	27	as	as	ADP
ftr-409	1083	28	interfering	interfere	VERB
ftr-409	1083	29	with	with	ADP
ftr-409	1083	30	societal	societal	ADJ
ftr-409	1083	31	objectives	objective	NOUN
ftr-409	1083	32	,	,	PUNCT
ftr-409	1083	33	including	include	VERB
ftr-409	1083	34	keeping	keep	VERB
ftr-409	1083	35	property	property	NOUN
ftr-409	1083	36	responsive	responsive	ADJ
ftr-409	1083	37	to	to	ADP
ftr-409	1083	38	current	current	ADJ
ftr-409	1083	39	needs	need	NOUN
ftr-409	1083	40	,	,	PUNCT
ftr-409	1083	41	facilitating	facilitate	VERB
ftr-409	1083	42	productive	productive	ADJ
ftr-409	1083	43	use	use	NOUN
ftr-409	1083	44	of	of	ADP
ftr-409	1083	45	wealth	wealth	NOUN
ftr-409	1083	46	,	,	PUNCT
ftr-409	1083	47	and	and	CCONJ
ftr-409	1083	48	affording	afford	VERB
ftr-409	1083	49	living	living	NOUN
ftr-409	1083	50	individuals	individual	NOUN
ftr-409	1083	51	some	some	DET
ftr-409	1083	52	degree	degree	NOUN
ftr-409	1083	53	of	of	ADP
ftr-409	1083	54	control	control	NOUN
ftr-409	1083	55	over	over	ADP
ftr-409	1083	56	property	property	NOUN
ftr-409	1083	57	)	)	PUNCT
ftr-409	1083	58	.	.	PUNCT
ftr-409	1084	1	556	556	NUM
ftr-409	1084	2	florida	florida	PROPN
ftr-409	1084	3	tax	tax	PROPN
ftr-409	1084	4	review	review	NOUN
ftr-409	1084	5	[	[	X
ftr-409	1084	6	vol.7:8	vol.7:8	ADJ
ftr-409	1084	7	financial	financial	ADJ
ftr-409	1084	8	burden	burden	NOUN
ftr-409	1084	9	of	of	ADP
ftr-409	1084	10	the	the	DET
ftr-409	1084	11	trust	trust	NOUN
ftr-409	1084	12	form	form	NOUN
ftr-409	1084	13	of	of	ADP
ftr-409	1084	14	ownership	ownership	NOUN
ftr-409	1084	15	for	for	ADP
ftr-409	1084	16	property	property	NOUN
ftr-409	1084	17	management	management	NOUN
ftr-409	1084	18	trusts	trust	NOUN
ftr-409	1084	19	without	without	ADP
ftr-409	1084	20	creating	create	VERB
ftr-409	1084	21	the	the	DET
ftr-409	1084	22	possibility	possibility	NOUN
ftr-409	1084	23	that	that	SCONJ
ftr-409	1084	24	the	the	DET
ftr-409	1084	25	tax	tax	NOUN
ftr-409	1084	26	system	system	NOUN
ftr-409	1084	27	would	would	AUX
ftr-409	1084	28	make	make	VERB
ftr-409	1084	29	use	use	NOUN
ftr-409	1084	30	of	of	ADP
ftr-409	1084	31	a	a	DET
ftr-409	1084	32	trust	trust	NOUN
ftr-409	1084	33	more	more	ADJ
ftr-409	1084	34	cost	cost	NOUN
ftr-409	1084	35	effective	effective	ADJ
ftr-409	1084	36	than	than	ADP
ftr-409	1084	37	outright	outright	ADJ
ftr-409	1084	38	ownership	ownership	NOUN
ftr-409	1084	39	.	.	PUNCT
ftr-409	1085	1	the	the	DET
ftr-409	1085	2	contextualized	contextualized	ADJ
ftr-409	1085	3	interpretation	interpretation	NOUN
ftr-409	1085	4	of	of	ADP
ftr-409	1085	5	section	section	NOUN
ftr-409	1085	6	67(e	67(e	NUM
ftr-409	1085	7	)	)	PUNCT
ftr-409	1085	8	achieves	achieve	VERB
ftr-409	1085	9	equity	equity	NOUN
ftr-409	1085	10	between	between	ADP
ftr-409	1085	11	outright	outright	ADJ
ftr-409	1085	12	owners	owner	NOUN
ftr-409	1085	13	and	and	CCONJ
ftr-409	1085	14	trust	trust	VERB
ftr-409	1085	15	beneficiaries	beneficiary	NOUN
ftr-409	1085	16	in	in	ADP
ftr-409	1085	17	the	the	DET
ftr-409	1085	18	same	same	ADJ
ftr-409	1085	19	measure	measure	NOUN
ftr-409	1085	20	that	that	PRON
ftr-409	1085	21	subchapter	subchapter	NOUN
ftr-409	1085	22	j	j	PROPN
ftr-409	1085	23	creates	create	VERB
ftr-409	1085	24	equity	equity	NOUN
ftr-409	1085	25	between	between	ADP
ftr-409	1085	26	these	these	DET
ftr-409	1085	27	two	two	NUM
ftr-409	1085	28	groups	group	NOUN
ftr-409	1085	29	with	with	ADP
ftr-409	1085	30	respect	respect	NOUN
ftr-409	1085	31	to	to	ADP
ftr-409	1085	32	other	other	ADJ
ftr-409	1085	33	elements	element	NOUN
ftr-409	1085	34	of	of	ADP
ftr-409	1085	35	the	the	DET
ftr-409	1085	36	income	income	NOUN
ftr-409	1085	37	tax	tax	NOUN
ftr-409	1085	38	computation	computation	NOUN
ftr-409	1085	39	.	.	PUNCT
ftr-409	1086	1	subchapter	subchapter	PROPN
ftr-409	1086	2	j	j	PROPN
ftr-409	1086	3	’s	’s	PART
ftr-409	1086	4	integration	integration	NOUN
ftr-409	1086	5	of	of	ADP
ftr-409	1086	6	the	the	DET
ftr-409	1086	7	accumulation	accumulation	NOUN
ftr-409	1086	8	-	-	PUNCT
ftr-409	1086	9	distribution	distribution	NOUN
ftr-409	1086	10	distinction	distinction	NOUN
ftr-409	1086	11	in	in	ADP
ftr-409	1086	12	the	the	DET
ftr-409	1086	13	taxation	taxation	NOUN
ftr-409	1086	14	of	of	ADP
ftr-409	1086	15	trust	trust	NOUN
ftr-409	1086	16	income	income	NOUN
ftr-409	1086	17	evidences	evidence	VERB
ftr-409	1086	18	congress	congress	PROPN
ftr-409	1086	19	’	'	PUNCT
ftr-409	1086	20	support	support	NOUN
ftr-409	1086	21	for	for	ADP
ftr-409	1086	22	this	this	DET
ftr-409	1086	23	objective	objective	NOUN
ftr-409	1086	24	.	.	PUNCT
ftr-409	1087	1	in	in	ADP
ftr-409	1087	2	addition	addition	NOUN
ftr-409	1087	3	to	to	ADP
ftr-409	1087	4	the	the	DET
ftr-409	1087	5	equity	equity	NOUN
ftr-409	1087	6	of	of	ADP
ftr-409	1087	7	taxing	tax	VERB
ftr-409	1087	8	trusts	trust	NOUN
ftr-409	1087	9	that	that	PRON
ftr-409	1087	10	serve	serve	VERB
ftr-409	1087	11	the	the	DET
ftr-409	1087	12	wealthiest	wealthy	ADJ
ftr-409	1087	13	individuals	individual	NOUN
ftr-409	1087	14	more	more	ADV
ftr-409	1087	15	heavily	heavily	ADV
ftr-409	1087	16	than	than	ADP
ftr-409	1087	17	other	other	ADJ
ftr-409	1087	18	trusts	trust	NOUN
ftr-409	1087	19	,	,	PUNCT
ftr-409	1087	20	the	the	DET
ftr-409	1087	21	contextualized	contextualized	ADJ
ftr-409	1087	22	interpretation	interpretation	NOUN
ftr-409	1087	23	serves	serve	VERB
ftr-409	1087	24	equity	equity	NOUN
ftr-409	1087	25	by	by	ADP
ftr-409	1087	26	assuring	assure	VERB
ftr-409	1087	27	equal	equal	ADJ
ftr-409	1087	28	treatment	treatment	NOUN
ftr-409	1087	29	for	for	ADP
ftr-409	1087	30	similarly	similarly	ADV
ftr-409	1087	31	situated	situate	VERB
ftr-409	1087	32	trusts	trust	NOUN
ftr-409	1087	33	.	.	PUNCT
ftr-409	1088	1	the	the	DET
ftr-409	1088	2	standard	standard	NOUN
ftr-409	1088	3	’s	’s	PART
ftr-409	1088	4	grounding	grounding	NOUN
ftr-409	1088	5	in	in	ADP
ftr-409	1088	6	the	the	DET
ftr-409	1088	7	code	code	NOUN
ftr-409	1088	8	’s	’s	PART
ftr-409	1088	9	accumulation	accumulation	NOUN
ftr-409	1088	10	distribution	distribution	NOUN
ftr-409	1088	11	distinction	distinction	NOUN
ftr-409	1088	12	is	be	AUX
ftr-409	1088	13	independent	independent	ADJ
ftr-409	1088	14	of	of	ADP
ftr-409	1088	15	state	state	NOUN
ftr-409	1088	16	law	law	NOUN
ftr-409	1088	17	and	and	CCONJ
ftr-409	1088	18	impervious	impervious	ADJ
ftr-409	1088	19	to	to	ADP
ftr-409	1088	20	manipulations	manipulation	NOUN
ftr-409	1088	21	by	by	ADP
ftr-409	1088	22	taxpayers	taxpayer	NOUN
ftr-409	1088	23	.	.	PUNCT
ftr-409	1089	1	a	a	DET
ftr-409	1089	2	costbased	costbase	VERB
ftr-409	1089	3	interpretation	interpretation	NOUN
ftr-409	1089	4	runs	run	VERB
ftr-409	1089	5	the	the	DET
ftr-409	1089	6	risk	risk	NOUN
ftr-409	1089	7	that	that	SCONJ
ftr-409	1089	8	the	the	DET
ftr-409	1089	9	applicability	applicability	NOUN
ftr-409	1089	10	of	of	ADP
ftr-409	1089	11	the	the	DET
ftr-409	1089	12	2	2	NUM
ftr-409	1089	13	%	%	NOUN
ftr-409	1089	14	floor	floor	NOUN
ftr-409	1089	15	would	would	AUX
ftr-409	1089	16	depend	depend	VERB
ftr-409	1089	17	on	on	ADP
ftr-409	1089	18	state	state	NOUN
ftr-409	1089	19	law	law	NOUN
ftr-409	1089	20	.	.	PUNCT
ftr-409	1090	1	even	even	ADV
ftr-409	1090	2	more	more	ADV
ftr-409	1090	3	objectionable	objectionable	ADJ
ftr-409	1090	4	is	be	AUX
ftr-409	1090	5	the	the	DET
ftr-409	1090	6	ability	ability	NOUN
ftr-409	1090	7	of	of	ADP
ftr-409	1090	8	taxpayers	taxpayer	NOUN
ftr-409	1090	9	to	to	PART
ftr-409	1090	10	secure	secure	VERB
ftr-409	1090	11	full	full	ADJ
ftr-409	1090	12	deductibility	deductibility	NOUN
ftr-409	1090	13	of	of	ADP
ftr-409	1090	14	asset	asset	NOUN
ftr-409	1090	15	management	management	NOUN
ftr-409	1090	16	expenses	expense	NOUN
ftr-409	1090	17	by	by	ADP
ftr-409	1090	18	bundling	bundle	VERB
ftr-409	1090	19	necessary	necessary	ADJ
ftr-409	1090	20	services	service	NOUN
ftr-409	1090	21	as	as	ADP
ftr-409	1090	22	fiduciary	fiduciary	ADJ
ftr-409	1090	23	commissions	commission	NOUN
ftr-409	1090	24	as	as	SCONJ
ftr-409	1090	25	opposed	oppose	VERB
ftr-409	1090	26	to	to	ADP
ftr-409	1090	27	payments	payment	NOUN
ftr-409	1090	28	for	for	ADP
ftr-409	1090	29	outside	outside	ADJ
ftr-409	1090	30	service	service	NOUN
ftr-409	1090	31	providers.194	providers.194	PROPN
ftr-409	1090	32	194	194	NUM
ftr-409	1090	33	.	.	PUNCT
ftr-409	1091	1	for	for	ADP
ftr-409	1091	2	different	different	ADJ
ftr-409	1091	3	reasons	reason	NOUN
ftr-409	1091	4	,	,	PUNCT
ftr-409	1091	5	both	both	CCONJ
ftr-409	1091	6	the	the	DET
ftr-409	1091	7	“	"	PUNCT
ftr-409	1091	8	plain	plain	ADJ
ftr-409	1091	9	meaning	meaning	NOUN
ftr-409	1091	10	”	"	PUNCT
ftr-409	1091	11	interpretation	interpretation	NOUN
ftr-409	1091	12	”	"	PUNCT
ftr-409	1091	13	and	and	CCONJ
ftr-409	1091	14	the	the	DET
ftr-409	1091	15	discretionary	discretionary	ADJ
ftr-409	1091	16	-	-	PUNCT
ftr-409	1091	17	mandatory	mandatory	ADJ
ftr-409	1091	18	interpretation	interpretation	NOUN
ftr-409	1091	19	of	of	ADP
ftr-409	1091	20	the	the	DET
ftr-409	1091	21	6th	6th	ADJ
ftr-409	1091	22	circuit	circuit	NOUN
ftr-409	1091	23	classify	classify	VERB
ftr-409	1091	24	fiduciary	fiduciary	ADJ
ftr-409	1091	25	compensation	compensation	NOUN
ftr-409	1091	26	as	as	ADV
ftr-409	1091	27	exempt	exempt	ADJ
ftr-409	1091	28	from	from	ADP
ftr-409	1091	29	the	the	DET
ftr-409	1091	30	2	2	NUM
ftr-409	1091	31	%	%	NOUN
ftr-409	1091	32	floor	floor	NOUN
ftr-409	1091	33	.	.	PUNCT
ftr-409	1092	1	scott	scott	PROPN
ftr-409	1092	2	.	.	PUNCT
ftr-409	1093	1	v.	v.	ADP
ftr-409	1093	2	us	we	PRON
ftr-409	1093	3	,	,	PUNCT
ftr-409	1093	4	328	328	NUM
ftr-409	1093	5	f.3d	f.3d	NUM
ftr-409	1093	6	at	at	ADP
ftr-409	1093	7	136	136	NUM
ftr-409	1093	8	(	(	PUNCT
ftr-409	1093	9	the	the	DET
ftr-409	1093	10	plain	plain	ADJ
ftr-409	1093	11	meaning	meaning	NOUN
ftr-409	1093	12	of	of	ADP
ftr-409	1093	13	§	§	PROPN
ftr-409	1093	14	67(e	67(e	PROPN
ftr-409	1093	15	)	)	PUNCT
ftr-409	1093	16	exempts	exempt	VERB
ftr-409	1093	17	trustees	trustee	NOUN
ftr-409	1093	18	’	'	PUNCT
ftr-409	1093	19	commissions	commission	NOUN
ftr-409	1093	20	from	from	ADP
ftr-409	1093	21	the	the	DET
ftr-409	1093	22	2	2	NUM
ftr-409	1093	23	%	%	NOUN
ftr-409	1093	24	floor	floor	NOUN
ftr-409	1093	25	)	)	PUNCT
ftr-409	1093	26	;	;	PUNCT
ftr-409	1094	1	o’neill	o’neill	ADP
ftr-409	1094	2	v.	v.	ADP
ftr-409	1094	3	us	we	PRON
ftr-409	1094	4	,	,	PUNCT
ftr-409	1094	5	994	994	NUM
ftr-409	1094	6	f.2d	f.2d	NOUN
ftr-409	1094	7	at	at	ADP
ftr-409	1094	8	305	305	NUM
ftr-409	1094	9	(	(	PUNCT
ftr-409	1094	10	all	all	DET
ftr-409	1094	11	expenses	expense	NOUN
ftr-409	1094	12	that	that	PRON
ftr-409	1094	13	are	be	AUX
ftr-409	1094	14	mandatory	mandatory	ADJ
ftr-409	1094	15	for	for	ADP
ftr-409	1094	16	trustees	trustee	NOUN
ftr-409	1094	17	are	be	AUX
ftr-409	1094	18	exempt	exempt	ADJ
ftr-409	1094	19	from	from	ADP
ftr-409	1094	20	the	the	DET
ftr-409	1094	21	2	2	NUM
ftr-409	1094	22	%	%	NOUN
ftr-409	1094	23	floor	floor	NOUN
ftr-409	1094	24	)	)	PUNCT
ftr-409	1094	25	;	;	PUNCT
ftr-409	1094	26	rudkin	rudkin	NOUN
ftr-409	1094	27	v.	v.	ADP
ftr-409	1094	28	us	we	PRON
ftr-409	1094	29	,	,	PUNCT
ftr-409	1094	30	124	124	NUM
ftr-409	1094	31	t.c	t.c	PROPN
ftr-409	1094	32	.	.	PUNCT
ftr-409	1095	1	at	at	ADP
ftr-409	1095	2	305	305	NUM
ftr-409	1095	3	(	(	PUNCT
ftr-409	1095	4	plain	plain	ADJ
ftr-409	1095	5	meaning	meaning	NOUN
ftr-409	1095	6	of	of	ADP
ftr-409	1095	7	§	§	PROPN
ftr-409	1095	8	67(e	67(e	PROPN
ftr-409	1095	9	)	)	PUNCT
ftr-409	1095	10	exempts	exempt	VERB
ftr-409	1095	11	trustees	trustee	NOUN
ftr-409	1095	12	’	'	PUNCT
ftr-409	1095	13	commissions	commission	NOUN
ftr-409	1095	14	from	from	ADP
ftr-409	1095	15	the	the	DET
ftr-409	1095	16	2	2	NUM
ftr-409	1095	17	%	%	NOUN
ftr-409	1095	18	floor	floor	NOUN
ftr-409	1095	19	)	)	PUNCT
ftr-409	1095	20	.	.	PUNCT
ftr-409	1096	1	the	the	DET
ftr-409	1096	2	court	court	NOUN
ftr-409	1096	3	of	of	ADP
ftr-409	1096	4	federal	federal	ADJ
ftr-409	1096	5	claims	claim	NOUN
ftr-409	1096	6	’	'	PUNCT
ftr-409	1096	7	interpretation	interpretation	NOUN
ftr-409	1096	8	would	would	AUX
ftr-409	1096	9	have	have	AUX
ftr-409	1096	10	denied	deny	VERB
ftr-409	1096	11	deductibility	deductibility	NOUN
ftr-409	1096	12	for	for	ADP
ftr-409	1096	13	an	an	DET
ftr-409	1096	14	increment	increment	NOUN
ftr-409	1096	15	of	of	ADP
ftr-409	1096	16	trustees	trustee	NOUN
ftr-409	1096	17	’	'	PUNCT
ftr-409	1096	18	commissions	commission	NOUN
ftr-409	1096	19	,	,	PUNCT
ftr-409	1096	20	but	but	CCONJ
ftr-409	1096	21	the	the	DET
ftr-409	1096	22	federal	federal	ADJ
ftr-409	1096	23	circuit	circuit	NOUN
ftr-409	1096	24	’s	’s	PART
ftr-409	1096	25	decision	decision	NOUN
ftr-409	1096	26	on	on	ADP
ftr-409	1096	27	appeal	appeal	NOUN
ftr-409	1096	28	expressly	expressly	ADV
ftr-409	1096	29	states	state	VERB
ftr-409	1096	30	that	that	SCONJ
ftr-409	1096	31	the	the	DET
ftr-409	1096	32	treatment	treatment	NOUN
ftr-409	1096	33	of	of	ADP
ftr-409	1096	34	costs	cost	NOUN
ftr-409	1096	35	turns	turn	VERB
ftr-409	1096	36	on	on	ADP
ftr-409	1096	37	form	form	NOUN
ftr-409	1096	38	rather	rather	ADV
ftr-409	1096	39	than	than	ADP
ftr-409	1096	40	substance	substance	NOUN
ftr-409	1096	41	:	:	PUNCT
ftr-409	1096	42	the	the	DET
ftr-409	1096	43	supreme	supreme	PROPN
ftr-409	1096	44	court	court	PROPN
ftr-409	1096	45	has	have	AUX
ftr-409	1096	46	“	"	PUNCT
ftr-409	1096	47	observed	observe	VERB
ftr-409	1096	48	repeatedly	repeatedly	ADV
ftr-409	1096	49	that	that	SCONJ
ftr-409	1096	50	,	,	PUNCT
ftr-409	1096	51	while	while	SCONJ
ftr-409	1096	52	a	a	DET
ftr-409	1096	53	taxpayer	taxpayer	NOUN
ftr-409	1096	54	is	be	AUX
ftr-409	1096	55	free	free	ADJ
ftr-409	1096	56	to	to	PART
ftr-409	1096	57	organize	organize	VERB
ftr-409	1096	58	his	his	PRON
ftr-409	1096	59	affairs	affair	NOUN
ftr-409	1096	60	as	as	SCONJ
ftr-409	1096	61	he	he	PRON
ftr-409	1096	62	chooses	choose	VERB
ftr-409	1096	63	,	,	PUNCT
ftr-409	1096	64	nevertheless	nevertheless	ADV
ftr-409	1096	65	,	,	PUNCT
ftr-409	1096	66	once	once	SCONJ
ftr-409	1096	67	having	having	AUX
ftr-409	1096	68	done	do	VERB
ftr-409	1096	69	so	so	ADV
ftr-409	1096	70	,	,	PUNCT
ftr-409	1096	71	he	he	PRON
ftr-409	1096	72	must	must	AUX
ftr-409	1096	73	accept	accept	VERB
ftr-409	1096	74	the	the	DET
ftr-409	1096	75	tax	tax	NOUN
ftr-409	1096	76	consequences	consequence	NOUN
ftr-409	1096	77	of	of	ADP
ftr-409	1096	78	his	his	PRON
ftr-409	1096	79	choice	choice	NOUN
ftr-409	1096	80	,	,	PUNCT
ftr-409	1096	81	whether	whether	SCONJ
ftr-409	1096	82	contemplated	contemplate	VERB
ftr-409	1096	83	or	or	CCONJ
ftr-409	1096	84	not	not	PART
ftr-409	1096	85	,	,	PUNCT
ftr-409	1096	86	.	.	PUNCT
ftr-409	1096	87	.	.	PUNCT
ftr-409	1096	88	.	.	PUNCT
ftr-409	1097	1	and	and	CCONJ
ftr-409	1097	2	may	may	AUX
ftr-409	1097	3	not	not	PART
ftr-409	1097	4	enjoy	enjoy	VERB
ftr-409	1097	5	the	the	DET
ftr-409	1097	6	benefit	benefit	NOUN
ftr-409	1097	7	of	of	ADP
ftr-409	1097	8	some	some	DET
ftr-409	1097	9	other	other	ADJ
ftr-409	1097	10	route	route	NOUN
ftr-409	1097	11	he	he	PRON
ftr-409	1097	12	might	might	AUX
ftr-409	1097	13	have	have	AUX
ftr-409	1097	14	chosen	choose	VERB
ftr-409	1097	15	to	to	PART
ftr-409	1097	16	follow	follow	VERB
ftr-409	1097	17	but	but	CCONJ
ftr-409	1097	18	did	do	VERB
ftr-409	1097	19	not	not	PART
ftr-409	1097	20	.	.	PUNCT
ftr-409	1097	21	”	"	PUNCT
ftr-409	1098	1	nat’l	nat’l	PROPN
ftr-409	1098	2	alfalfa	alfalfa	NOUN
ftr-409	1098	3	dehydrating	dehydrating	NOUN
ftr-409	1098	4	&	&	CCONJ
ftr-409	1098	5	milling	milling	PROPN
ftr-409	1098	6	co.	co.	PROPN
ftr-409	1098	7	,	,	PUNCT
ftr-409	1098	8	417	417	NUM
ftr-409	1098	9	u.s	u.s	PROPN
ftr-409	1098	10	.	.	PROPN
ftr-409	1098	11	at	at	ADP
ftr-409	1098	12	148	148	NUM
ftr-409	1098	13	;	;	PUNCT
ftr-409	1098	14	see	see	VERB
ftr-409	1098	15	also	also	ADV
ftr-409	1098	16	rite	rite	VERB
ftr-409	1098	17	aid	aid	PROPN
ftr-409	1098	18	corp	corp	PROPN
ftr-409	1098	19	.	.	PROPN
ftr-409	1099	1	v.	v.	PROPN
ftr-409	1099	2	united	united	PROPN
ftr-409	1099	3	states	states	PROPN
ftr-409	1099	4	,	,	PUNCT
ftr-409	1099	5	255	255	NUM
ftr-409	1099	6	f.3d	f.3d	NUM
ftr-409	1099	7	1357	1357	NUM
ftr-409	1099	8	,	,	PUNCT
ftr-409	1099	9	1360	1360	NUM
ftr-409	1099	10	(	(	PUNCT
ftr-409	1099	11	fed	fed	PROPN
ftr-409	1099	12	.	.	PUNCT
ftr-409	1099	13	cir	cir	PROPN
ftr-409	1099	14	.	.	PROPN
ftr-409	1099	15	2001	2001	NUM
ftr-409	1099	16	)	)	PUNCT
ftr-409	1100	1	(	(	PUNCT
ftr-409	1100	2	“	"	PUNCT
ftr-409	1100	3	a	a	DET
ftr-409	1100	4	taxpayer	taxpayer	NOUN
ftr-409	1100	5	is	be	AUX
ftr-409	1100	6	free	free	ADJ
ftr-409	1100	7	to	to	PART
ftr-409	1100	8	organize	organize	VERB
ftr-409	1100	9	his	his	PRON
ftr-409	1100	10	affairs	affair	NOUN
ftr-409	1100	11	as	as	SCONJ
ftr-409	1100	12	he	he	PRON
ftr-409	1100	13	chooses	choose	VERB
ftr-409	1100	14	,	,	PUNCT
ftr-409	1100	15	but	but	CCONJ
ftr-409	1100	16	once	once	ADV
ftr-409	1100	17	organized	organize	VERB
ftr-409	1100	18	,	,	PUNCT
ftr-409	1100	19	he	he	PRON
ftr-409	1100	20	must	must	AUX
ftr-409	1100	21	accept	accept	VERB
ftr-409	1100	22	the	the	DET
ftr-409	1100	23	tax	tax	NOUN
ftr-409	1100	24	consequences	consequence	NOUN
ftr-409	1100	25	of	of	ADP
ftr-409	1100	26	his	his	PRON
ftr-409	1100	27	choice	choice	NOUN
ftr-409	1100	28	.	.	PUNCT
ftr-409	1100	29	”	"	PUNCT
ftr-409	1100	30	)	)	PUNCT
ftr-409	1100	31	.	.	PUNCT
ftr-409	1101	1	mellon	mellon	PROPN
ftr-409	1101	2	bank	bank	PROPN
ftr-409	1101	3	chose	choose	VERB
ftr-409	1101	4	to	to	PART
ftr-409	1101	5	hire	hire	VERB
ftr-409	1101	6	outside	outside	ADJ
ftr-409	1101	7	consultants	consultant	NOUN
ftr-409	1101	8	to	to	PART
ftr-409	1101	9	satisfy	satisfy	VERB
ftr-409	1101	10	their	their	PRON
ftr-409	1101	11	fiduciary	fiduciary	ADJ
ftr-409	1101	12	duty	duty	NOUN
ftr-409	1101	13	as	as	ADP
ftr-409	1101	14	trustees	trustee	NOUN
ftr-409	1101	15	.	.	PUNCT
ftr-409	1102	1	the	the	DET
ftr-409	1102	2	plain	plain	ADJ
ftr-409	1102	3	meaning	meaning	NOUN
ftr-409	1102	4	of	of	ADP
ftr-409	1102	5	irc	irc	PROPN
ftr-409	1102	6	§	§	PROPN
ftr-409	1102	7	67(e)(1	67(e)(1	NUM
ftr-409	1102	8	)	)	PUNCT
ftr-409	1102	9	prevents	prevent	VERB
ftr-409	1102	10	the	the	DET
ftr-409	1102	11	deduction	deduction	NOUN
ftr-409	1102	12	of	of	ADP
ftr-409	1102	13	fees	fee	NOUN
ftr-409	1102	14	thus	thus	ADV
ftr-409	1102	15	incurred	incur	VERB
ftr-409	1102	16	unless	unless	SCONJ
ftr-409	1102	17	they	they	PRON
ftr-409	1102	18	satisfy	satisfy	VERB
ftr-409	1102	19	the	the	DET
ftr-409	1102	20	general	general	ADJ
ftr-409	1102	21	requirement	requirement	NOUN
ftr-409	1102	22	of	of	ADP
ftr-409	1102	23	irc	irc	PROPN
ftr-409	1102	24	§	§	PROPN
ftr-409	1102	25	67(a	67(a	NUM
ftr-409	1102	26	)	)	PUNCT
ftr-409	1102	27	.	.	PUNCT
ftr-409	1103	1	mellon	mellon	PROPN
ftr-409	1103	2	bank	bank	PROPN
ftr-409	1103	3	,	,	PUNCT
ftr-409	1103	4	n.a	n.a	PROPN
ftr-409	1103	5	.	.	PROPN
ftr-409	1103	6	v.	v.	PROPN
ftr-409	1103	7	u.s	u.s	PROPN
ftr-409	1103	8	,	,	PUNCT
ftr-409	1103	9	265	265	NUM
ftr-409	1103	10	f.3d	f.3d	NUM
ftr-409	1103	11	at	at	ADP
ftr-409	1103	12	1281	1281	NUM
ftr-409	1103	13	-	-	SYM
ftr-409	1103	14	1282	1282	NUM
ftr-409	1103	15	.	.	PUNCT
ftr-409	1104	1	although	although	SCONJ
ftr-409	1104	2	trustees	trustee	NOUN
ftr-409	1104	3	’	'	PUNCT
ftr-409	1104	4	fees	fee	NOUN
ftr-409	1104	5	were	be	AUX
ftr-409	1104	6	not	not	PART
ftr-409	1104	7	at	at	ADP
ftr-409	1104	8	issue	issue	NOUN
ftr-409	1104	9	in	in	ADP
ftr-409	1104	10	the	the	DET
ftr-409	1104	11	case	case	NOUN
ftr-409	1104	12	,	,	PUNCT
ftr-409	1104	13	this	this	DET
ftr-409	1104	14	language	language	NOUN
ftr-409	1104	15	strongly	strongly	ADV
ftr-409	1104	16	suggests	suggest	VERB
ftr-409	1104	17	that	that	SCONJ
ftr-409	1104	18	trustees	trustee	NOUN
ftr-409	1104	19	’	'	PUNCT
ftr-409	1104	20	fees	fee	NOUN
ftr-409	1104	21	would	would	AUX
ftr-409	1104	22	be	be	AUX
ftr-409	1104	23	treated	treat	VERB
ftr-409	1104	24	categorically	categorically	ADV
ftr-409	1104	25	rather	rather	ADV
ftr-409	1104	26	than	than	ADP
ftr-409	1104	27	incrementally	incrementally	ADV
ftr-409	1104	28	.	.	PUNCT
ftr-409	1105	1	2006	2006	NUM
ftr-409	1105	2	]	]	PUNCT
ftr-409	1105	3	taxing	tax	VERB
ftr-409	1105	4	middle	middle	ADJ
ftr-409	1105	5	class	class	NOUN
ftr-409	1105	6	trust(s	trust(s	PROPN
ftr-409	1105	7	)	)	PUNCT
ftr-409	1105	8	557	557	NUM
ftr-409	1105	9	incorporation	incorporation	NOUN
ftr-409	1105	10	of	of	ADP
ftr-409	1105	11	state	state	NOUN
ftr-409	1105	12	law	law	NOUN
ftr-409	1105	13	into	into	ADP
ftr-409	1105	14	federal	federal	ADJ
ftr-409	1105	15	tax	tax	NOUN
ftr-409	1105	16	standard	standard	ADJ
ftr-409	1105	17	presents	present	NOUN
ftr-409	1105	18	perplexing	perplexing	ADJ
ftr-409	1105	19	,	,	PUNCT
ftr-409	1105	20	often	often	ADV
ftr-409	1105	21	unavoidable	unavoidable	ADJ
ftr-409	1105	22	issues	issue	NOUN
ftr-409	1105	23	.	.	PUNCT
ftr-409	1106	1	in	in	ADP
ftr-409	1106	2	some	some	DET
ftr-409	1106	3	instances	instance	NOUN
ftr-409	1106	4	,	,	PUNCT
ftr-409	1106	5	the	the	DET
ftr-409	1106	6	code	code	NOUN
ftr-409	1106	7	specifically	specifically	ADV
ftr-409	1106	8	defers	defer	VERB
ftr-409	1106	9	to195	to195	ADJ
ftr-409	1106	10	state	state	NOUN
ftr-409	1106	11	law	law	NOUN
ftr-409	1106	12	in	in	ADP
ftr-409	1106	13	the	the	DET
ftr-409	1106	14	determination	determination	NOUN
ftr-409	1106	15	of	of	ADP
ftr-409	1106	16	tax	tax	NOUN
ftr-409	1106	17	consequences	consequence	NOUN
ftr-409	1106	18	.	.	PUNCT
ftr-409	1107	1	in	in	ADP
ftr-409	1107	2	subchapter	subchapter	PROPN
ftr-409	1107	3	j	j	PROPN
ftr-409	1107	4	,	,	PUNCT
ftr-409	1107	5	for	for	ADP
ftr-409	1107	6	example	example	NOUN
ftr-409	1107	7	,	,	PUNCT
ftr-409	1107	8	the	the	DET
ftr-409	1107	9	definition	definition	NOUN
ftr-409	1107	10	of	of	ADP
ftr-409	1107	11	trust	trust	NOUN
ftr-409	1107	12	income	income	NOUN
ftr-409	1107	13	under	under	ADP
ftr-409	1107	14	state	state	NOUN
ftr-409	1107	15	law	law	NOUN
ftr-409	1107	16	(	(	PUNCT
ftr-409	1107	17	and	and	CCONJ
ftr-409	1107	18	the	the	DET
ftr-409	1107	19	governing	govern	VERB
ftr-409	1107	20	instrument	instrument	NOUN
ftr-409	1107	21	)	)	PUNCT
ftr-409	1107	22	plays	play	VERB
ftr-409	1107	23	an	an	DET
ftr-409	1107	24	integral	integral	ADJ
ftr-409	1107	25	role	role	NOUN
ftr-409	1107	26	in	in	ADP
ftr-409	1107	27	determining	determine	VERB
ftr-409	1107	28	the	the	DET
ftr-409	1107	29	allocation	allocation	NOUN
ftr-409	1107	30	of	of	ADP
ftr-409	1107	31	taxable	taxable	ADJ
ftr-409	1107	32	income	income	NOUN
ftr-409	1107	33	between	between	ADP
ftr-409	1107	34	the	the	DET
ftr-409	1107	35	trust	trust	NOUN
ftr-409	1107	36	and	and	CCONJ
ftr-409	1107	37	its	its	PRON
ftr-409	1107	38	beneficiaries	beneficiary	NOUN
ftr-409	1107	39	.	.	PUNCT
ftr-409	1108	1	where	where	SCONJ
ftr-409	1108	2	the	the	DET
ftr-409	1108	3	code	code	NOUN
ftr-409	1108	4	does	do	AUX
ftr-409	1108	5	not	not	PART
ftr-409	1108	6	itself196	itself196	PROPN
ftr-409	1108	7	expressly	expressly	ADV
ftr-409	1108	8	defer	defer	VERB
ftr-409	1108	9	to	to	ADP
ftr-409	1108	10	state	state	NOUN
ftr-409	1108	11	law	law	NOUN
ftr-409	1108	12	,	,	PUNCT
ftr-409	1108	13	however	however	ADV
ftr-409	1108	14	,	,	PUNCT
ftr-409	1108	15	the	the	DET
ftr-409	1108	16	recent	recent	ADJ
ftr-409	1108	17	trend	trend	NOUN
ftr-409	1108	18	has	have	AUX
ftr-409	1108	19	been	be	AUX
ftr-409	1108	20	to	to	PART
ftr-409	1108	21	avoid	avoid	VERB
ftr-409	1108	22	reliance	reliance	NOUN
ftr-409	1108	23	on	on	ADP
ftr-409	1108	24	state	state	NOUN
ftr-409	1108	25	law	law	NOUN
ftr-409	1108	26	in	in	ADP
ftr-409	1108	27	the	the	DET
ftr-409	1108	28	interest	interest	NOUN
ftr-409	1108	29	of	of	ADP
ftr-409	1108	30	jurisdictional	jurisdictional	ADJ
ftr-409	1108	31	uniformity	uniformity	NOUN
ftr-409	1108	32	in	in	ADP
ftr-409	1108	33	the	the	DET
ftr-409	1108	34	application	application	NOUN
ftr-409	1108	35	of	of	ADP
ftr-409	1108	36	federal	federal	ADJ
ftr-409	1108	37	tax	tax	NOUN
ftr-409	1108	38	law	law	NOUN
ftr-409	1108	39	.	.	PUNCT
ftr-409	1109	1	this	this	PRON
ftr-409	1109	2	assures	assure	VERB
ftr-409	1109	3	equity	equity	NOUN
ftr-409	1109	4	between	between	ADP
ftr-409	1109	5	similarly	similarly	ADV
ftr-409	1109	6	situated	situate	VERB
ftr-409	1109	7	beneficiaries197	beneficiaries197	PROPN
ftr-409	1109	8	who	who	PRON
ftr-409	1109	9	reside	reside	VERB
ftr-409	1109	10	in	in	ADP
ftr-409	1109	11	different	different	ADJ
ftr-409	1109	12	jurisdictions	jurisdiction	NOUN
ftr-409	1109	13	.	.	PUNCT
ftr-409	1110	1	moreover	moreover	ADV
ftr-409	1110	2	,	,	PUNCT
ftr-409	1110	3	this	this	DET
ftr-409	1110	4	approach	approach	NOUN
ftr-409	1110	5	has	have	VERB
ftr-409	1110	6	the	the	DET
ftr-409	1110	7	virtue	virtue	NOUN
ftr-409	1110	8	of	of	ADP
ftr-409	1110	9	protecting	protect	VERB
ftr-409	1110	10	state	state	NOUN
ftr-409	1110	11	law	law	NOUN
ftr-409	1110	12	from	from	ADP
ftr-409	1110	13	the	the	DET
ftr-409	1110	14	pressure	pressure	NOUN
ftr-409	1110	15	to	to	PART
ftr-409	1110	16	evolve	evolve	VERB
ftr-409	1110	17	in	in	ADP
ftr-409	1110	18	a	a	DET
ftr-409	1110	19	manner	manner	NOUN
ftr-409	1110	20	that	that	PRON
ftr-409	1110	21	produces	produce	VERB
ftr-409	1110	22	optimal	optimal	ADJ
ftr-409	1110	23	tax	tax	NOUN
ftr-409	1110	24	results	result	NOUN
ftr-409	1110	25	rather	rather	ADV
ftr-409	1110	26	than	than	ADP
ftr-409	1110	27	optimal	optimal	ADJ
ftr-409	1110	28	protection	protection	NOUN
ftr-409	1110	29	for	for	ADP
ftr-409	1110	30	those	those	PRON
ftr-409	1110	31	who	who	PRON
ftr-409	1110	32	hold	hold	VERB
ftr-409	1110	33	property	property	NOUN
ftr-409	1110	34	in	in	ADP
ftr-409	1110	35	trust.198	trust.198	NOUN
ftr-409	1110	36	the	the	DET
ftr-409	1110	37	role	role	NOUN
ftr-409	1110	38	of	of	ADP
ftr-409	1110	39	state	state	NOUN
ftr-409	1110	40	law	law	NOUN
ftr-409	1110	41	is	be	AUX
ftr-409	1110	42	most	most	ADV
ftr-409	1110	43	apparent	apparent	ADJ
ftr-409	1110	44	in	in	ADP
ftr-409	1110	45	the	the	DET
ftr-409	1110	46	6th	6th	ADJ
ftr-409	1110	47	circuit	circuit	NOUN
ftr-409	1110	48	’s	’s	PART
ftr-409	1110	49	interpretation	interpretation	NOUN
ftr-409	1110	50	,	,	PUNCT
ftr-409	1110	51	which	which	PRON
ftr-409	1110	52	turns	turn	VERB
ftr-409	1110	53	on	on	ADP
ftr-409	1110	54	whether	whether	SCONJ
ftr-409	1110	55	applicable	applicable	ADJ
ftr-409	1110	56	trust	trust	NOUN
ftr-409	1110	57	law	law	NOUN
ftr-409	1110	58	compels	compel	VERB
ftr-409	1110	59	the	the	DET
ftr-409	1110	60	expenditure	expenditure	NOUN
ftr-409	1110	61	.	.	PUNCT
ftr-409	1111	1	state199	state199	PROPN
ftr-409	1111	2	law	law	NOUN
ftr-409	1111	3	also	also	ADV
ftr-409	1111	4	plays	play	VERB
ftr-409	1111	5	a	a	DET
ftr-409	1111	6	role	role	NOUN
ftr-409	1111	7	,	,	PUNCT
ftr-409	1111	8	however	however	ADV
ftr-409	1111	9	,	,	PUNCT
ftr-409	1111	10	in	in	ADP
ftr-409	1111	11	the	the	DET
ftr-409	1111	12	tax	tax	NOUN
ftr-409	1111	13	court	court	NOUN
ftr-409	1111	14	’s	’s	PART
ftr-409	1111	15	interpretation	interpretation	NOUN
ftr-409	1111	16	.	.	PUNCT
ftr-409	1112	1	under	under	ADP
ftr-409	1112	2	that200	that200	PROPN
ftr-409	1112	3	interpretation	interpretation	NOUN
ftr-409	1112	4	,	,	PUNCT
ftr-409	1112	5	treatment	treatment	NOUN
ftr-409	1112	6	of	of	ADP
ftr-409	1112	7	trust	trust	NOUN
ftr-409	1112	8	accounting	accounting	NOUN
ftr-409	1112	9	fees	fee	NOUN
ftr-409	1112	10	under	under	ADP
ftr-409	1112	11	§	§	PROPN
ftr-409	1112	12	67(e	67(e	NUM
ftr-409	1112	13	)	)	PUNCT
ftr-409	1112	14	depends	depend	VERB
ftr-409	1112	15	upon	upon	SCONJ
ftr-409	1112	16	whether	whether	SCONJ
ftr-409	1112	17	the	the	DET
ftr-409	1112	18	accounting	accounting	NOUN
ftr-409	1112	19	is	be	AUX
ftr-409	1112	20	mandated	mandate	VERB
ftr-409	1112	21	by	by	ADP
ftr-409	1112	22	the	the	DET
ftr-409	1112	23	governing	govern	VERB
ftr-409	1112	24	instrument	instrument	NOUN
ftr-409	1112	25	or	or	CCONJ
ftr-409	1112	26	applicable	applicable	ADJ
ftr-409	1112	27	state	state	NOUN
ftr-409	1112	28	law	law	NOUN
ftr-409	1112	29	.	.	PUNCT
ftr-409	1113	1	every	every	DET
ftr-409	1113	2	trustee	trustee	NOUN
ftr-409	1113	3	has	have	VERB
ftr-409	1113	4	the	the	DET
ftr-409	1113	5	obligation	obligation	NOUN
ftr-409	1113	6	to	to	PART
ftr-409	1113	7	account	account	VERB
ftr-409	1113	8	to	to	ADP
ftr-409	1113	9	beneficiaries	beneficiary	NOUN
ftr-409	1113	10	,	,	PUNCT
ftr-409	1113	11	but	but	CCONJ
ftr-409	1113	12	the201	the201	NOUN
ftr-409	1113	13	195	195	NUM
ftr-409	1113	14	.	.	PUNCT
ftr-409	1113	15	riggs	riggs	PROPN
ftr-409	1113	16	v.	v.	PROPN
ftr-409	1113	17	del	del	PROPN
ftr-409	1113	18	drago	drago	PROPN
ftr-409	1113	19	,	,	PUNCT
ftr-409	1113	20	317	317	NUM
ftr-409	1113	21	u.s	u.s	PROPN
ftr-409	1113	22	.	.	PROPN
ftr-409	1113	23	95	95	NUM
ftr-409	1113	24	(	(	PUNCT
ftr-409	1113	25	1942	1942	NUM
ftr-409	1113	26	)	)	PUNCT
ftr-409	1113	27	.	.	PUNCT
ftr-409	1114	1	196	196	NUM
ftr-409	1114	2	.	.	PUNCT
ftr-409	1115	1	see	see	VERB
ftr-409	1115	2	supra	supra	PROPN
ftr-409	1115	3	notes	note	VERB
ftr-409	1115	4	49	49	NUM
ftr-409	1115	5	-	-	SYM
ftr-409	1115	6	63	63	NUM
ftr-409	1115	7	and	and	CCONJ
ftr-409	1115	8	accompanying	accompany	VERB
ftr-409	1115	9	text	text	NOUN
ftr-409	1115	10	(	(	PUNCT
ftr-409	1115	11	discussing	discuss	VERB
ftr-409	1115	12	the	the	DET
ftr-409	1115	13	role	role	NOUN
ftr-409	1115	14	of	of	ADP
ftr-409	1115	15	fiduciary	fiduciary	ADJ
ftr-409	1115	16	accounting	accounting	NOUN
ftr-409	1115	17	income	income	NOUN
ftr-409	1115	18	,	,	PUNCT
ftr-409	1115	19	a	a	DET
ftr-409	1115	20	state	state	NOUN
ftr-409	1115	21	law	law	NOUN
ftr-409	1115	22	concept	concept	NOUN
ftr-409	1115	23	,	,	PUNCT
ftr-409	1115	24	in	in	ADP
ftr-409	1115	25	the	the	DET
ftr-409	1115	26	federal	federal	ADJ
ftr-409	1115	27	income	income	NOUN
ftr-409	1115	28	taxation	taxation	NOUN
ftr-409	1115	29	of	of	ADP
ftr-409	1115	30	trusts	trust	NOUN
ftr-409	1115	31	)	)	PUNCT
ftr-409	1115	32	.	.	PUNCT
ftr-409	1116	1	197	197	X
ftr-409	1116	2	.	.	X
ftr-409	1117	1	see	see	VERB
ftr-409	1117	2	,	,	PUNCT
ftr-409	1117	3	e.g.	e.g.	ADV
ftr-409	1117	4	,	,	PUNCT
ftr-409	1117	5	comm’r	comm’r	NOUN
ftr-409	1117	6	v.	v.	ADP
ftr-409	1117	7	banks	bank	NOUN
ftr-409	1117	8	,	,	PUNCT
ftr-409	1117	9	523	523	NUM
ftr-409	1118	1	u.s	u.s	PROPN
ftr-409	1118	2	.	.	PROPN
ftr-409	1118	3	426	426	NUM
ftr-409	1118	4	(	(	PUNCT
ftr-409	1118	5	2005	2005	NUM
ftr-409	1118	6	)	)	PUNCT
ftr-409	1118	7	(	(	PUNCT
ftr-409	1118	8	holding	hold	VERB
ftr-409	1118	9	that	that	DET
ftr-409	1118	10	gross	gross	ADJ
ftr-409	1118	11	recovery	recovery	NOUN
ftr-409	1118	12	,	,	PUNCT
ftr-409	1118	13	including	include	VERB
ftr-409	1118	14	contingent	contingent	ADJ
ftr-409	1118	15	legal	legal	ADJ
ftr-409	1118	16	fees	fee	NOUN
ftr-409	1118	17	owed	owe	VERB
ftr-409	1118	18	to	to	ADP
ftr-409	1118	19	the	the	DET
ftr-409	1118	20	plaintiff	plaintiff	NOUN
ftr-409	1118	21	’s	’s	PART
ftr-409	1118	22	attorney	attorney	NOUN
ftr-409	1118	23	,	,	PUNCT
ftr-409	1118	24	constitute	constitute	VERB
ftr-409	1118	25	gross	gross	ADJ
ftr-409	1118	26	income	income	NOUN
ftr-409	1118	27	,	,	PUNCT
ftr-409	1118	28	despite	despite	SCONJ
ftr-409	1118	29	attorney	attorney	NOUN
ftr-409	1118	30	’s	’s	PART
ftr-409	1118	31	security	security	NOUN
ftr-409	1118	32	interest	interest	NOUN
ftr-409	1118	33	in	in	ADP
ftr-409	1118	34	the	the	DET
ftr-409	1118	35	fee	fee	NOUN
ftr-409	1118	36	under	under	ADP
ftr-409	1118	37	state	state	NOUN
ftr-409	1118	38	law	law	NOUN
ftr-409	1118	39	)	)	PUNCT
ftr-409	1118	40	.	.	PUNCT
ftr-409	1119	1	198	198	NUM
ftr-409	1119	2	.	.	PUNCT
ftr-409	1120	1	a	a	DET
ftr-409	1120	2	good	good	ADJ
ftr-409	1120	3	example	example	NOUN
ftr-409	1120	4	of	of	ADP
ftr-409	1120	5	this	this	DET
ftr-409	1120	6	phenomenon	phenomenon	NOUN
ftr-409	1120	7	is	be	AUX
ftr-409	1120	8	the	the	DET
ftr-409	1120	9	pressure	pressure	NOUN
ftr-409	1120	10	tax	tax	NOUN
ftr-409	1120	11	law	law	NOUN
ftr-409	1120	12	exerted	exert	VERB
ftr-409	1120	13	on	on	ADP
ftr-409	1120	14	state	state	NOUN
ftr-409	1120	15	courts	court	NOUN
ftr-409	1120	16	to	to	PART
ftr-409	1120	17	reform	reform	VERB
ftr-409	1120	18	wills	will	NOUN
ftr-409	1120	19	that	that	PRON
ftr-409	1120	20	failed	fail	VERB
ftr-409	1120	21	to	to	PART
ftr-409	1120	22	qualify	qualify	VERB
ftr-409	1120	23	for	for	ADP
ftr-409	1120	24	tax	tax	NOUN
ftr-409	1120	25	benefits	benefit	NOUN
ftr-409	1120	26	.	.	PUNCT
ftr-409	1121	1	the	the	DET
ftr-409	1121	2	enactment	enactment	NOUN
ftr-409	1121	3	of	of	ADP
ftr-409	1121	4	retroactive	retroactive	ADJ
ftr-409	1121	5	changes	change	NOUN
ftr-409	1121	6	to	to	ADP
ftr-409	1121	7	requirements	requirement	NOUN
ftr-409	1121	8	for	for	ADP
ftr-409	1121	9	tax	tax	NOUN
ftr-409	1121	10	benefits	benefit	NOUN
ftr-409	1121	11	made	make	VERB
ftr-409	1121	12	it	it	PRON
ftr-409	1121	13	all	all	PRON
ftr-409	1121	14	but	but	CCONJ
ftr-409	1121	15	impossible	impossible	ADJ
ftr-409	1121	16	for	for	SCONJ
ftr-409	1121	17	courts	court	NOUN
ftr-409	1121	18	to	to	PART
ftr-409	1121	19	adhere	adhere	VERB
ftr-409	1121	20	to	to	ADP
ftr-409	1121	21	the	the	DET
ftr-409	1121	22	historic	historic	ADJ
ftr-409	1121	23	interpretation	interpretation	NOUN
ftr-409	1121	24	of	of	ADP
ftr-409	1121	25	the	the	DET
ftr-409	1121	26	statute	statute	NOUN
ftr-409	1121	27	of	of	ADP
ftr-409	1121	28	wills	will	NOUN
ftr-409	1121	29	which	which	PRON
ftr-409	1121	30	precluded	preclude	VERB
ftr-409	1121	31	reformation	reformation	NOUN
ftr-409	1121	32	.	.	PUNCT
ftr-409	1122	1	the	the	DET
ftr-409	1122	2	change	change	NOUN
ftr-409	1122	3	in	in	ADP
ftr-409	1122	4	will	will	AUX
ftr-409	1122	5	reformation	reformation	NOUN
ftr-409	1122	6	doctrine	doctrine	NOUN
ftr-409	1122	7	instigated	instigate	VERB
ftr-409	1122	8	by	by	ADP
ftr-409	1122	9	the	the	DET
ftr-409	1122	10	code	code	NOUN
ftr-409	1122	11	began	begin	VERB
ftr-409	1122	12	with	with	ADP
ftr-409	1122	13	tax	tax	NOUN
ftr-409	1122	14	cases	case	NOUN
ftr-409	1122	15	but	but	CCONJ
ftr-409	1122	16	eventually	eventually	ADV
ftr-409	1122	17	spread	spread	VERB
ftr-409	1122	18	to	to	ADP
ftr-409	1122	19	others	other	NOUN
ftr-409	1122	20	until	until	SCONJ
ftr-409	1122	21	the	the	DET
ftr-409	1122	22	reformation	reformation	NOUN
ftr-409	1122	23	doctrine	doctrine	NOUN
ftr-409	1122	24	was	be	AUX
ftr-409	1122	25	turned	turn	VERB
ftr-409	1122	26	on	on	ADP
ftr-409	1122	27	its	its	PRON
ftr-409	1122	28	head	head	NOUN
ftr-409	1122	29	.	.	PUNCT
ftr-409	1123	1	to	to	PART
ftr-409	1123	2	be	be	AUX
ftr-409	1123	3	sure	sure	ADJ
ftr-409	1123	4	,	,	PUNCT
ftr-409	1123	5	this	this	DET
ftr-409	1123	6	development	development	NOUN
ftr-409	1123	7	has	have	VERB
ftr-409	1123	8	its	its	PRON
ftr-409	1123	9	advocates	advocate	NOUN
ftr-409	1123	10	.	.	PUNCT
ftr-409	1124	1	restatement	restatement	NOUN
ftr-409	1124	2	(	(	PUNCT
ftr-409	1124	3	third	third	ADJ
ftr-409	1124	4	)	)	PUNCT
ftr-409	1124	5	of	of	ADP
ftr-409	1124	6	prop	prop	NOUN
ftr-409	1124	7	:	:	PUNCT
ftr-409	1124	8	donative	donative	ADJ
ftr-409	1124	9	transfers	transfer	NOUN
ftr-409	1124	10	§	§	PROPN
ftr-409	1124	11	§	§	PROPN
ftr-409	1124	12	12.1	12.1	NUM
ftr-409	1124	13	,	,	PUNCT
ftr-409	1124	14	12.2	12.2	NUM
ftr-409	1124	15	(	(	PUNCT
ftr-409	1124	16	2005	2005	NUM
ftr-409	1124	17	)	)	PUNCT
ftr-409	1124	18	(	(	PUNCT
ftr-409	1124	19	adopting	adopt	VERB
ftr-409	1124	20	the	the	DET
ftr-409	1124	21	view	view	NOUN
ftr-409	1124	22	that	that	SCONJ
ftr-409	1124	23	wills	will	NOUN
ftr-409	1124	24	should	should	AUX
ftr-409	1124	25	be	be	AUX
ftr-409	1124	26	subject	subject	ADJ
ftr-409	1124	27	to	to	ADP
ftr-409	1124	28	reformation	reformation	NOUN
ftr-409	1124	29	in	in	ADP
ftr-409	1124	30	any	any	DET
ftr-409	1124	31	type	type	NOUN
ftr-409	1124	32	of	of	ADP
ftr-409	1124	33	case	case	NOUN
ftr-409	1124	34	,	,	PUNCT
ftr-409	1124	35	and	and	CCONJ
ftr-409	1124	36	creating	create	VERB
ftr-409	1124	37	a	a	DET
ftr-409	1124	38	doctrine	doctrine	NOUN
ftr-409	1124	39	of	of	ADP
ftr-409	1124	40	modification	modification	NOUN
ftr-409	1124	41	to	to	PART
ftr-409	1124	42	give	give	VERB
ftr-409	1124	43	courts	court	NOUN
ftr-409	1124	44	extensive	extensive	ADJ
ftr-409	1124	45	to	to	PART
ftr-409	1124	46	make	make	VERB
ftr-409	1124	47	changes	change	NOUN
ftr-409	1124	48	that	that	PRON
ftr-409	1124	49	advance	advance	VERB
ftr-409	1124	50	tax	tax	NOUN
ftr-409	1124	51	purposes	purpose	NOUN
ftr-409	1124	52	)	)	PUNCT
ftr-409	1124	53	.	.	PUNCT
ftr-409	1125	1	john	john	PROPN
ftr-409	1125	2	h.	h.	PROPN
ftr-409	1125	3	langbein	langbein	PROPN
ftr-409	1125	4	&	&	CCONJ
ftr-409	1125	5	lawrence	lawrence	PROPN
ftr-409	1125	6	w.	w.	PROPN
ftr-409	1125	7	waggoner	waggoner	PROPN
ftr-409	1125	8	,	,	PUNCT
ftr-409	1125	9	reformation	reformation	NOUN
ftr-409	1125	10	of	of	ADP
ftr-409	1125	11	wills	will	NOUN
ftr-409	1125	12	on	on	ADP
ftr-409	1125	13	the	the	DET
ftr-409	1125	14	ground	ground	NOUN
ftr-409	1125	15	of	of	ADP
ftr-409	1125	16	mistake	mistake	NOUN
ftr-409	1125	17	:	:	PUNCT
ftr-409	1125	18	change	change	NOUN
ftr-409	1125	19	in	in	ADP
ftr-409	1125	20	the	the	DET
ftr-409	1125	21	direction	direction	NOUN
ftr-409	1125	22	of	of	ADP
ftr-409	1125	23	american	american	ADJ
ftr-409	1125	24	law	law	NOUN
ftr-409	1125	25	?	?	PUNCT
ftr-409	1125	26	,	,	PUNCT
ftr-409	1125	27	130	130	NUM
ftr-409	1125	28	u.	u.	NOUN
ftr-409	1125	29	pa	pa	PROPN
ftr-409	1125	30	.	.	PUNCT
ftr-409	1125	31	l.	l.	PROPN
ftr-409	1125	32	rev	rev	PROPN
ftr-409	1125	33	.	.	PROPN
ftr-409	1125	34	521	521	NUM
ftr-409	1125	35	(	(	PUNCT
ftr-409	1125	36	1982	1982	NUM
ftr-409	1125	37	)	)	PUNCT
ftr-409	1125	38	(	(	PUNCT
ftr-409	1125	39	advance	advance	VERB
ftr-409	1125	40	the	the	DET
ftr-409	1125	41	argument	argument	NOUN
ftr-409	1125	42	for	for	ADP
ftr-409	1125	43	reversing	reverse	VERB
ftr-409	1125	44	the	the	DET
ftr-409	1125	45	historic	historic	ADJ
ftr-409	1125	46	prohibition	prohibition	NOUN
ftr-409	1125	47	on	on	ADP
ftr-409	1125	48	reformation	reformation	NOUN
ftr-409	1125	49	of	of	ADP
ftr-409	1125	50	testamentary	testamentary	ADJ
ftr-409	1125	51	instruments	instrument	NOUN
ftr-409	1125	52	)	)	PUNCT
ftr-409	1125	53	.	.	PUNCT
ftr-409	1126	1	but	but	CCONJ
ftr-409	1126	2	see	see	VERB
ftr-409	1126	3	,	,	PUNCT
ftr-409	1126	4	pamela	pamela	PROPN
ftr-409	1126	5	r.	r.	PROPN
ftr-409	1126	6	champine	champine	PROPN
ftr-409	1126	7	,	,	PUNCT
ftr-409	1126	8	my	my	PRON
ftr-409	1126	9	will	will	AUX
ftr-409	1126	10	be	be	AUX
ftr-409	1126	11	done	do	VERB
ftr-409	1126	12	:	:	PUNCT
ftr-409	1126	13	accommodating	accommodate	VERB
ftr-409	1126	14	the	the	DET
ftr-409	1126	15	erring	erring	NOUN
ftr-409	1126	16	and	and	CCONJ
ftr-409	1126	17	the	the	DET
ftr-409	1126	18	atypical	atypical	ADJ
ftr-409	1126	19	testator	testator	NOUN
ftr-409	1126	20	,	,	PUNCT
ftr-409	1126	21	80	80	NUM
ftr-409	1126	22	neb	neb	PROPN
ftr-409	1126	23	.	.	PUNCT
ftr-409	1127	1	l.	l.	PROPN
ftr-409	1127	2	rev	rev	AUX
ftr-409	1127	3	.	.	PROPN
ftr-409	1127	4	387	387	NUM
ftr-409	1127	5	(	(	PUNCT
ftr-409	1127	6	2001	2001	NUM
ftr-409	1127	7	)	)	PUNCT
ftr-409	1127	8	(	(	PUNCT
ftr-409	1127	9	advocating	advocate	VERB
ftr-409	1127	10	limits	limit	NOUN
ftr-409	1127	11	on	on	ADP
ftr-409	1127	12	reformation	reformation	NOUN
ftr-409	1127	13	of	of	ADP
ftr-409	1127	14	wills	will	NOUN
ftr-409	1127	15	)	)	PUNCT
ftr-409	1127	16	.	.	PUNCT
ftr-409	1128	1	the	the	DET
ftr-409	1128	2	motivation	motivation	NOUN
ftr-409	1128	3	for	for	ADP
ftr-409	1128	4	it	it	PRON
ftr-409	1128	5	,	,	PUNCT
ftr-409	1128	6	however	however	ADV
ftr-409	1128	7	,	,	PUNCT
ftr-409	1128	8	is	be	AUX
ftr-409	1128	9	unfortunate	unfortunate	ADJ
ftr-409	1128	10	.	.	PUNCT
ftr-409	1129	1	199	199	NUM
ftr-409	1129	2	.	.	PUNCT
ftr-409	1130	1	see	see	VERB
ftr-409	1130	2	supra	supra	PROPN
ftr-409	1130	3	note	note	PROPN
ftr-409	1130	4	116	116	NUM
ftr-409	1130	5	.	.	PUNCT
ftr-409	1131	1	200	200	NUM
ftr-409	1131	2	.	.	PUNCT
ftr-409	1132	1	see	see	VERB
ftr-409	1132	2	supra	supra	PROPN
ftr-409	1132	3	note	note	PROPN
ftr-409	1132	4	119	119	NUM
ftr-409	1132	5	.	.	PUNCT
ftr-409	1132	6	201	201	NUM
ftr-409	1132	7	.	.	PUNCT
ftr-409	1133	1	bogert	bogert	PROPN
ftr-409	1133	2	,	,	PUNCT
ftr-409	1133	3	supra	supra	PROPN
ftr-409	1133	4	note	note	NOUN
ftr-409	1133	5	130	130	NUM
ftr-409	1133	6	,	,	PUNCT
ftr-409	1133	7	at	at	ADP
ftr-409	1133	8	§	§	PROPN
ftr-409	1133	9	975	975	NUM
ftr-409	1133	10	.	.	PUNCT
ftr-409	1134	1	558	558	NUM
ftr-409	1134	2	florida	florida	PROPN
ftr-409	1134	3	tax	tax	NOUN
ftr-409	1134	4	review	review	NOUN
ftr-409	1134	5	[	[	X
ftr-409	1134	6	vol.7:8	vol.7:8	NOUN
ftr-409	1134	7	timing	timing	NOUN
ftr-409	1134	8	,	,	PUNCT
ftr-409	1134	9	form	form	NOUN
ftr-409	1134	10	,	,	PUNCT
ftr-409	1134	11	extent	extent	NOUN
ftr-409	1134	12	and	and	CCONJ
ftr-409	1134	13	expenses	expense	NOUN
ftr-409	1134	14	of	of	ADP
ftr-409	1134	15	fiduciary	fiduciary	ADJ
ftr-409	1134	16	accountings	accounting	NOUN
ftr-409	1134	17	vary	vary	VERB
ftr-409	1134	18	from	from	ADP
ftr-409	1134	19	jurisdiction	jurisdiction	NOUN
ftr-409	1134	20	to	to	PART
ftr-409	1134	21	jurisdiction.202	jurisdiction.202	VERB
ftr-409	1134	22	another	another	DET
ftr-409	1134	23	example	example	NOUN
ftr-409	1134	24	of	of	ADP
ftr-409	1134	25	state	state	NOUN
ftr-409	1134	26	law	law	NOUN
ftr-409	1134	27	’s	’s	PART
ftr-409	1134	28	effect	effect	NOUN
ftr-409	1134	29	on	on	ADP
ftr-409	1134	30	the	the	DET
ftr-409	1134	31	tax	tax	NOUN
ftr-409	1134	32	court	court	NOUN
ftr-409	1134	33	’s	’s	PART
ftr-409	1134	34	interpretation	interpretation	NOUN
ftr-409	1134	35	of	of	ADP
ftr-409	1134	36	section	section	NOUN
ftr-409	1134	37	67(e	67(e	NUM
ftr-409	1134	38	)	)	PUNCT
ftr-409	1134	39	relates	relate	VERB
ftr-409	1134	40	to	to	ADP
ftr-409	1134	41	fiduciary	fiduciary	ADJ
ftr-409	1134	42	compensation	compensation	NOUN
ftr-409	1134	43	.	.	PUNCT
ftr-409	1135	1	some	some	DET
ftr-409	1135	2	states	state	NOUN
ftr-409	1135	3	establish	establish	VERB
ftr-409	1135	4	a	a	DET
ftr-409	1135	5	commission	commission	NOUN
ftr-409	1135	6	rate	rate	NOUN
ftr-409	1135	7	for	for	ADP
ftr-409	1135	8	trustees	trustee	NOUN
ftr-409	1135	9	based	base	VERB
ftr-409	1135	10	on	on	ADP
ftr-409	1135	11	asset	asset	NOUN
ftr-409	1135	12	value	value	NOUN
ftr-409	1135	13	,	,	PUNCT
ftr-409	1135	14	and	and	CCONJ
ftr-409	1135	15	require	require	VERB
ftr-409	1135	16	the	the	DET
ftr-409	1135	17	trustee	trustee	NOUN
ftr-409	1135	18	to	to	PART
ftr-409	1135	19	provide	provide	VERB
ftr-409	1135	20	necessary	necessary	ADJ
ftr-409	1135	21	services	service	NOUN
ftr-409	1135	22	or	or	CCONJ
ftr-409	1135	23	pay	pay	VERB
ftr-409	1135	24	for	for	ADP
ftr-409	1135	25	them	they	PRON
ftr-409	1135	26	out	out	ADP
ftr-409	1135	27	of	of	ADP
ftr-409	1135	28	commissions	commission	NOUN
ftr-409	1135	29	.	.	PUNCT
ftr-409	1136	1	in	in	ADP
ftr-409	1136	2	a	a	DET
ftr-409	1136	3	different203	different203	PROPN
ftr-409	1136	4	jurisdiction	jurisdiction	NOUN
ftr-409	1136	5	,	,	PUNCT
ftr-409	1136	6	a	a	DET
ftr-409	1136	7	trustee	trustee	NOUN
ftr-409	1136	8	may	may	AUX
ftr-409	1136	9	receive	receive	VERB
ftr-409	1136	10	compensation	compensation	NOUN
ftr-409	1136	11	based	base	VERB
ftr-409	1136	12	upon	upon	SCONJ
ftr-409	1136	13	the	the	DET
ftr-409	1136	14	time	time	NOUN
ftr-409	1136	15	spent	spend	VERB
ftr-409	1136	16	on	on	ADP
ftr-409	1136	17	trust	trust	NOUN
ftr-409	1136	18	matters	matter	NOUN
ftr-409	1136	19	and	and	CCONJ
ftr-409	1136	20	the	the	DET
ftr-409	1136	21	authority	authority	NOUN
ftr-409	1136	22	to	to	PART
ftr-409	1136	23	secure	secure	VERB
ftr-409	1136	24	outside	outside	ADJ
ftr-409	1136	25	service	service	NOUN
ftr-409	1136	26	providers	provider	NOUN
ftr-409	1136	27	to	to	PART
ftr-409	1136	28	cover	cover	VERB
ftr-409	1136	29	services	service	NOUN
ftr-409	1136	30	not	not	PART
ftr-409	1136	31	personally	personally	ADV
ftr-409	1136	32	rendered	render	VERB
ftr-409	1136	33	.	.	PUNCT
ftr-409	1137	1	under	under	ADP
ftr-409	1137	2	the	the	DET
ftr-409	1137	3	tax	tax	NOUN
ftr-409	1137	4	court	court	NOUN
ftr-409	1137	5	’s	’s	PART
ftr-409	1137	6	interpretation	interpretation	NOUN
ftr-409	1137	7	trusts204	trusts204	PROPN
ftr-409	1137	8	in	in	ADP
ftr-409	1137	9	the	the	DET
ftr-409	1137	10	first	first	ADJ
ftr-409	1137	11	jurisdiction	jurisdiction	NOUN
ftr-409	1137	12	would	would	AUX
ftr-409	1137	13	be	be	AUX
ftr-409	1137	14	entitled	entitle	VERB
ftr-409	1137	15	to	to	ADP
ftr-409	1137	16	a	a	DET
ftr-409	1137	17	larger	large	ADJ
ftr-409	1137	18	deduction	deduction	NOUN
ftr-409	1137	19	than	than	SCONJ
ftr-409	1137	20	would	would	AUX
ftr-409	1137	21	trusts	trust	VERB
ftr-409	1137	22	in	in	ADP
ftr-409	1137	23	the	the	DET
ftr-409	1137	24	second	second	ADJ
ftr-409	1137	25	jurisdiction	jurisdiction	NOUN
ftr-409	1137	26	even	even	ADV
ftr-409	1137	27	if	if	SCONJ
ftr-409	1137	28	the	the	DET
ftr-409	1137	29	total	total	ADJ
ftr-409	1137	30	amounts	amount	NOUN
ftr-409	1137	31	expended	expend	VERB
ftr-409	1137	32	and	and	CCONJ
ftr-409	1137	33	the	the	DET
ftr-409	1137	34	services	service	NOUN
ftr-409	1137	35	received	receive	VERB
ftr-409	1137	36	for	for	ADP
ftr-409	1137	37	those	those	DET
ftr-409	1137	38	expenditures	expenditure	NOUN
ftr-409	1137	39	were	be	AUX
ftr-409	1137	40	identical	identical	ADJ
ftr-409	1137	41	.	.	PUNCT
ftr-409	1138	1	apart	apart	ADV
ftr-409	1138	2	from	from	ADP
ftr-409	1138	3	jurisdiction	jurisdiction	NOUN
ftr-409	1138	4	differences	difference	NOUN
ftr-409	1138	5	,	,	PUNCT
ftr-409	1138	6	cost	cost	NOUN
ftr-409	1138	7	-	-	PUNCT
ftr-409	1138	8	based	base	VERB
ftr-409	1138	9	interpretations	interpretation	NOUN
ftr-409	1138	10	produce	produce	VERB
ftr-409	1138	11	different	different	ADJ
ftr-409	1138	12	treatment	treatment	NOUN
ftr-409	1138	13	for	for	ADP
ftr-409	1138	14	similarly	similarly	ADV
ftr-409	1138	15	situated	situate	VERB
ftr-409	1138	16	trusts	trust	NOUN
ftr-409	1138	17	that	that	PRON
ftr-409	1138	18	use	use	VERB
ftr-409	1138	19	different	different	ADJ
ftr-409	1138	20	fiduciary	fiduciary	ADJ
ftr-409	1138	21	compensation	compensation	NOUN
ftr-409	1138	22	arrangements	arrangement	NOUN
ftr-409	1138	23	.	.	PUNCT
ftr-409	1139	1	the	the	DET
ftr-409	1139	2	extent	extent	NOUN
ftr-409	1139	3	of	of	ADP
ftr-409	1139	4	a	a	DET
ftr-409	1139	5	trust	trust	NOUN
ftr-409	1139	6	’s	’s	PART
ftr-409	1139	7	expenditures	expenditure	NOUN
ftr-409	1139	8	to	to	ADP
ftr-409	1139	9	outside	outside	ADV
ftr-409	1139	10	(	(	PUNCT
ftr-409	1139	11	i.e.	i.e.	X
ftr-409	1139	12	,	,	PUNCT
ftr-409	1139	13	non	non	ADJ
ftr-409	1139	14	-	-	ADJ
ftr-409	1139	15	trustee	trustee	NOUN
ftr-409	1139	16	)	)	PUNCT
ftr-409	1139	17	service	service	NOUN
ftr-409	1139	18	providers	provider	NOUN
ftr-409	1139	19	depends	depend	VERB
ftr-409	1139	20	,	,	PUNCT
ftr-409	1139	21	in	in	ADP
ftr-409	1139	22	large	large	ADJ
ftr-409	1139	23	part	part	NOUN
ftr-409	1139	24	,	,	PUNCT
ftr-409	1139	25	upon	upon	SCONJ
ftr-409	1139	26	the	the	DET
ftr-409	1139	27	compensation	compensation	NOUN
ftr-409	1139	28	arrangement	arrangement	NOUN
ftr-409	1139	29	with	with	ADP
ftr-409	1139	30	the	the	DET
ftr-409	1139	31	trustee	trustee	NOUN
ftr-409	1139	32	.	.	PUNCT
ftr-409	1140	1	professionally	professionally	ADV
ftr-409	1140	2	-	-	PUNCT
ftr-409	1140	3	managed	manage	VERB
ftr-409	1140	4	trusts	trust	NOUN
ftr-409	1140	5	,	,	PUNCT
ftr-409	1140	6	for	for	ADP
ftr-409	1140	7	example	example	NOUN
ftr-409	1140	8	,	,	PUNCT
ftr-409	1140	9	will	will	AUX
ftr-409	1140	10	incur	incur	VERB
ftr-409	1140	11	few	few	ADJ
ftr-409	1140	12	outside	outside	ADJ
ftr-409	1140	13	expenses	expense	NOUN
ftr-409	1140	14	because	because	SCONJ
ftr-409	1140	15	the	the	DET
ftr-409	1140	16	trust	trust	NOUN
ftr-409	1140	17	companies	company	NOUN
ftr-409	1140	18	and	and	CCONJ
ftr-409	1140	19	banks	bank	NOUN
ftr-409	1140	20	that	that	PRON
ftr-409	1140	21	serve	serve	VERB
ftr-409	1140	22	as	as	SCONJ
ftr-409	1140	23	trustees	trustee	NOUN
ftr-409	1140	24	offer	offer	VERB
ftr-409	1140	25	comprehensive	comprehensive	ADJ
ftr-409	1140	26	services	service	NOUN
ftr-409	1140	27	for	for	ADP
ftr-409	1140	28	which	which	PRON
ftr-409	1140	29	they	they	PRON
ftr-409	1140	30	charge	charge	VERB
ftr-409	1140	31	a	a	DET
ftr-409	1140	32	higher	high	ADJ
ftr-409	1140	33	rate	rate	NOUN
ftr-409	1140	34	of	of	ADP
ftr-409	1140	35	trustees	trustee	NOUN
ftr-409	1140	36	’	'	PUNCT
ftr-409	1140	37	commissions	commission	NOUN
ftr-409	1140	38	than	than	SCONJ
ftr-409	1140	39	would	would	AUX
ftr-409	1140	40	be	be	AUX
ftr-409	1140	41	chargeable	chargeable	ADJ
ftr-409	1140	42	by	by	ADP
ftr-409	1140	43	an	an	DET
ftr-409	1140	44	individual.205	individual.205	NOUN
ftr-409	1140	45	conversely	conversely	ADV
ftr-409	1140	46	,	,	PUNCT
ftr-409	1140	47	trusts	trust	NOUN
ftr-409	1140	48	managed	manage	VERB
ftr-409	1140	49	by	by	ADP
ftr-409	1140	50	individual	individual	ADJ
ftr-409	1140	51	trustees	trustee	NOUN
ftr-409	1140	52	who	who	PRON
ftr-409	1140	53	choose	choose	VERB
ftr-409	1140	54	to	to	PART
ftr-409	1140	55	serve	serve	VERB
ftr-409	1140	56	without	without	ADP
ftr-409	1140	57	compensation	compensation	NOUN
ftr-409	1140	58	,	,	PUNCT
ftr-409	1140	59	tend	tend	VERB
ftr-409	1140	60	to	to	PART
ftr-409	1140	61	incur	incur	VERB
ftr-409	1140	62	higher	high	ADJ
ftr-409	1140	63	expenditures	expenditure	NOUN
ftr-409	1140	64	for	for	ADP
ftr-409	1140	65	outside	outside	ADJ
ftr-409	1140	66	service	service	NOUN
ftr-409	1140	67	providers	provider	NOUN
ftr-409	1140	68	because	because	SCONJ
ftr-409	1140	69	the	the	DET
ftr-409	1140	70	uncompensated	uncompensated	ADJ
ftr-409	1140	71	trustee	trustee	NOUN
ftr-409	1140	72	may	may	AUX
ftr-409	1140	73	not	not	PART
ftr-409	1140	74	perform	perform	VERB
ftr-409	1140	75	management	management	NOUN
ftr-409	1140	76	or	or	CCONJ
ftr-409	1140	77	recordkeeping	recordkeeping	NOUN
ftr-409	1140	78	services	service	NOUN
ftr-409	1140	79	that	that	PRON
ftr-409	1140	80	would	would	AUX
ftr-409	1140	81	be	be	AUX
ftr-409	1140	82	within	within	ADP
ftr-409	1140	83	the	the	DET
ftr-409	1140	84	scope	scope	NOUN
ftr-409	1140	85	of	of	ADP
ftr-409	1140	86	the	the	DET
ftr-409	1140	87	trustee	trustee	NOUN
ftr-409	1140	88	’s	’s	PART
ftr-409	1140	89	responsibilities.206	responsibilities.206	NOUN
ftr-409	1140	90	under	under	ADP
ftr-409	1140	91	a	a	DET
ftr-409	1140	92	nature	nature	NOUN
ftr-409	1140	93	of	of	ADP
ftr-409	1140	94	the	the	DET
ftr-409	1140	95	expenditure	expenditure	NOUN
ftr-409	1140	96	approach	approach	NOUN
ftr-409	1140	97	,	,	PUNCT
ftr-409	1140	98	trustee	trustee	NOUN
ftr-409	1140	99	’s	’s	PART
ftr-409	1140	100	commissions	commission	NOUN
ftr-409	1140	101	are	be	AUX
ftr-409	1140	102	treated	treat	VERB
ftr-409	1140	103	as	as	ADP
ftr-409	1140	104	fully	fully	ADV
ftr-409	1140	105	deductible	deductible	ADJ
ftr-409	1140	106	whereas	whereas	SCONJ
ftr-409	1140	107	expenditures	expenditure	NOUN
ftr-409	1140	108	for	for	ADP
ftr-409	1140	109	services	service	NOUN
ftr-409	1140	110	that	that	PRON
ftr-409	1140	111	some	some	DET
ftr-409	1140	112	trustees	trustee	NOUN
ftr-409	1140	113	provide	provide	VERB
ftr-409	1140	114	(	(	PUNCT
ftr-409	1140	115	e.g.	e.g.	ADV
ftr-409	1140	116	,	,	PUNCT
ftr-409	1140	117	investment	investment	NOUN
ftr-409	1140	118	advisory	advisory	ADJ
ftr-409	1140	119	fees	fee	NOUN
ftr-409	1140	120	)	)	PUNCT
ftr-409	1140	121	may	may	AUX
ftr-409	1140	122	be	be	AUX
ftr-409	1140	123	subject	subject	ADJ
ftr-409	1140	124	to	to	ADP
ftr-409	1140	125	the	the	DET
ftr-409	1140	126	2	2	NUM
ftr-409	1140	127	%	%	NOUN
ftr-409	1140	128	floor	floor	NOUN
ftr-409	1140	129	.	.	PUNCT
ftr-409	1141	1	this207	this207	PROPN
ftr-409	1142	1	202	202	NUM
ftr-409	1142	2	.	.	PUNCT
ftr-409	1142	3	2a	2a	PROPN
ftr-409	1142	4	scott	scott	PROPN
ftr-409	1142	5	on	on	ADP
ftr-409	1142	6	trusts	trust	NOUN
ftr-409	1142	7	,	,	PUNCT
ftr-409	1142	8	supra	supra	PROPN
ftr-409	1142	9	note	note	PROPN
ftr-409	1142	10	19	19	NUM
ftr-409	1142	11	,	,	PUNCT
ftr-409	1142	12	at	at	ADP
ftr-409	1142	13	§	§	NOUN
ftr-409	1142	14	164	164	NUM
ftr-409	1142	15	.	.	PUNCT
ftr-409	1142	16	203	203	NUM
ftr-409	1142	17	.	.	PUNCT
ftr-409	1143	1	bogert	bogert	PROPN
ftr-409	1143	2	,	,	PUNCT
ftr-409	1143	3	supra	supra	PROPN
ftr-409	1143	4	note	note	NOUN
ftr-409	1143	5	130	130	NUM
ftr-409	1143	6	,	,	PUNCT
ftr-409	1143	7	at	at	ADP
ftr-409	1143	8	§	§	PROPN
ftr-409	1143	9	975	975	NUM
ftr-409	1143	10	,	,	PUNCT
ftr-409	1143	11	footnote	footnote	VERB
ftr-409	1143	12	61	61	NUM
ftr-409	1143	13	.	.	PUNCT
ftr-409	1144	1	204	204	NUM
ftr-409	1144	2	.	.	PUNCT
ftr-409	1145	1	i	i	PRON
ftr-409	1145	2	d.	d.	PROPN
ftr-409	1145	3	205	205	NUM
ftr-409	1145	4	.	.	PUNCT
ftr-409	1146	1	matter	matter	NOUN
ftr-409	1146	2	of	of	ADP
ftr-409	1146	3	prankard	prankard	NOUN
ftr-409	1146	4	,	,	PUNCT
ftr-409	1146	5	723	723	NUM
ftr-409	1146	6	n.y.s.2d	n.y.s.2d	NUM
ftr-409	1146	7	315	315	NUM
ftr-409	1146	8	(	(	PUNCT
ftr-409	1146	9	west	west	PROPN
ftr-409	1146	10	.	.	PUNCT
ftr-409	1147	1	surr	surr	PROPN
ftr-409	1147	2	.	.	PROPN
ftr-409	1147	3	2000	2000	NUM
ftr-409	1147	4	)	)	PUNCT
ftr-409	1148	1	(	(	PUNCT
ftr-409	1148	2	discussing	discuss	VERB
ftr-409	1148	3	compensation	compensation	NOUN
ftr-409	1148	4	of	of	ADP
ftr-409	1148	5	corporate	corporate	ADJ
ftr-409	1148	6	fiduciaries	fiduciary	NOUN
ftr-409	1148	7	)	)	PUNCT
ftr-409	1148	8	.	.	PUNCT
ftr-409	1149	1	presently	presently	ADV
ftr-409	1149	2	,	,	PUNCT
ftr-409	1149	3	fees	fee	NOUN
ftr-409	1149	4	charged	charge	VERB
ftr-409	1149	5	by	by	ADP
ftr-409	1149	6	professional	professional	ADJ
ftr-409	1149	7	fiduciaries	fiduciary	NOUN
ftr-409	1149	8	in	in	ADP
ftr-409	1149	9	new	new	PROPN
ftr-409	1149	10	york	york	PROPN
ftr-409	1149	11	city	city	PROPN
ftr-409	1149	12	for	for	ADP
ftr-409	1149	13	a	a	DET
ftr-409	1149	14	$	$	SYM
ftr-409	1149	15	1	1	NUM
ftr-409	1149	16	million	million	NUM
ftr-409	1149	17	trust	trust	NOUN
ftr-409	1149	18	range	range	NOUN
ftr-409	1149	19	generally	generally	ADV
ftr-409	1149	20	from	from	ADP
ftr-409	1149	21	$	$	SYM
ftr-409	1149	22	19,200	19,200	NUM
ftr-409	1149	23	to	to	PART
ftr-409	1149	24	$	$	SYM
ftr-409	1149	25	42,500	42,500	NUM
ftr-409	1149	26	.	.	PUNCT
ftr-409	1150	1	internal	internal	ADJ
ftr-409	1150	2	memorandum	memorandum	NOUN
ftr-409	1150	3	of	of	ADP
ftr-409	1150	4	the	the	DET
ftr-409	1150	5	bank	bank	NOUN
ftr-409	1150	6	of	of	ADP
ftr-409	1150	7	new	new	PROPN
ftr-409	1150	8	york	york	PROPN
ftr-409	1150	9	(	(	PUNCT
ftr-409	1150	10	on	on	ADP
ftr-409	1150	11	file	file	NOUN
ftr-409	1150	12	with	with	ADP
ftr-409	1150	13	the	the	DET
ftr-409	1150	14	author	author	NOUN
ftr-409	1150	15	)	)	PUNCT
ftr-409	1150	16	.	.	PUNCT
ftr-409	1151	1	this	this	PRON
ftr-409	1151	2	contrasts	contrast	VERB
ftr-409	1151	3	sharply	sharply	ADV
ftr-409	1151	4	with	with	ADP
ftr-409	1151	5	the	the	DET
ftr-409	1151	6	statutory	statutory	ADJ
ftr-409	1151	7	annual	annual	ADJ
ftr-409	1151	8	commission	commission	NOUN
ftr-409	1151	9	due	due	ADP
ftr-409	1151	10	to	to	ADP
ftr-409	1151	11	an	an	DET
ftr-409	1151	12	individual	individual	ADJ
ftr-409	1151	13	trustee	trustee	NOUN
ftr-409	1151	14	for	for	ADP
ftr-409	1151	15	a	a	DET
ftr-409	1151	16	$	$	SYM
ftr-409	1151	17	1	1	NUM
ftr-409	1151	18	million	million	NUM
ftr-409	1151	19	trust	trust	NOUN
ftr-409	1151	20	,	,	PUNCT
ftr-409	1151	21	which	which	PRON
ftr-409	1151	22	would	would	AUX
ftr-409	1151	23	be	be	AUX
ftr-409	1151	24	$	$	SYM
ftr-409	1151	25	6,900	6,900	NUM
ftr-409	1151	26	.	.	PUNCT
ftr-409	1152	1	ny	ny	PROPN
ftr-409	1152	2	scpa	scpa	PROPN
ftr-409	1152	3	§	§	PROPN
ftr-409	1152	4	2309	2309	NUM
ftr-409	1152	5	(	(	PUNCT
ftr-409	1152	6	mckinney	mckinney	PROPN
ftr-409	1152	7	2004	2004	NUM
ftr-409	1152	8	)	)	PUNCT
ftr-409	1152	9	.	.	PUNCT
ftr-409	1153	1	even	even	ADV
ftr-409	1153	2	for	for	ADP
ftr-409	1153	3	a	a	DET
ftr-409	1153	4	trust	trust	NOUN
ftr-409	1153	5	of	of	ADP
ftr-409	1153	6	$	$	SYM
ftr-409	1153	7	10	10	NUM
ftr-409	1153	8	million	million	NUM
ftr-409	1153	9	,	,	PUNCT
ftr-409	1153	10	the	the	DET
ftr-409	1153	11	differential	differential	NOUN
ftr-409	1153	12	in	in	ADP
ftr-409	1153	13	fees	fee	NOUN
ftr-409	1153	14	is	be	AUX
ftr-409	1153	15	significant	significant	ADJ
ftr-409	1153	16	:	:	PUNCT
ftr-409	1153	17	$	$	SYM
ftr-409	1153	18	36,900	36,900	NUM
ftr-409	1153	19	for	for	ADP
ftr-409	1153	20	an	an	DET
ftr-409	1153	21	individual	individual	ADJ
ftr-409	1153	22	trustee	trustee	NOUN
ftr-409	1153	23	as	as	SCONJ
ftr-409	1153	24	compared	compare	VERB
ftr-409	1153	25	to	to	ADP
ftr-409	1153	26	$	$	SYM
ftr-409	1153	27	61,900	61,900	NUM
ftr-409	1153	28	to	to	PART
ftr-409	1153	29	$	$	SYM
ftr-409	1153	30	89,000	89,000	NUM
ftr-409	1153	31	,	,	PUNCT
ftr-409	1153	32	depending	depend	VERB
ftr-409	1153	33	upon	upon	SCONJ
ftr-409	1153	34	the	the	DET
ftr-409	1153	35	particular	particular	ADJ
ftr-409	1153	36	bank	bank	NOUN
ftr-409	1153	37	or	or	CCONJ
ftr-409	1153	38	trust	trust	NOUN
ftr-409	1153	39	company	company	NOUN
ftr-409	1153	40	.	.	PUNCT
ftr-409	1154	1	206	206	NUM
ftr-409	1154	2	.	.	PUNCT
ftr-409	1155	1	in	in	ADP
ftr-409	1155	2	the	the	DET
ftr-409	1155	3	case	case	NOUN
ftr-409	1155	4	of	of	ADP
ftr-409	1155	5	a	a	DET
ftr-409	1155	6	trust	trust	NOUN
ftr-409	1155	7	managed	manage	VERB
ftr-409	1155	8	by	by	ADP
ftr-409	1155	9	an	an	DET
ftr-409	1155	10	individual	individual	ADJ
ftr-409	1155	11	trustee	trustee	NOUN
ftr-409	1155	12	who	who	PRON
ftr-409	1155	13	receives	receive	VERB
ftr-409	1155	14	compensation	compensation	NOUN
ftr-409	1155	15	,	,	PUNCT
ftr-409	1155	16	expenditures	expenditure	NOUN
ftr-409	1155	17	for	for	ADP
ftr-409	1155	18	outside	outside	ADJ
ftr-409	1155	19	service	service	NOUN
ftr-409	1155	20	providers	provider	NOUN
ftr-409	1155	21	will	will	AUX
ftr-409	1155	22	be	be	AUX
ftr-409	1155	23	appropriate	appropriate	ADJ
ftr-409	1155	24	to	to	ADP
ftr-409	1155	25	the	the	DET
ftr-409	1155	26	extent	extent	NOUN
ftr-409	1155	27	the	the	DET
ftr-409	1155	28	services	service	NOUN
ftr-409	1155	29	are	be	AUX
ftr-409	1155	30	outside	outside	ADP
ftr-409	1155	31	the	the	DET
ftr-409	1155	32	scope	scope	NOUN
ftr-409	1155	33	of	of	ADP
ftr-409	1155	34	the	the	DET
ftr-409	1155	35	trustee	trustee	NOUN
ftr-409	1155	36	’s	’s	PART
ftr-409	1155	37	responsibilities	responsibility	NOUN
ftr-409	1155	38	.	.	PUNCT
ftr-409	1156	1	207	207	NUM
ftr-409	1156	2	.	.	PUNCT
ftr-409	1157	1	see	see	VERB
ftr-409	1157	2	mellon	mellon	PROPN
ftr-409	1157	3	bank	bank	PROPN
ftr-409	1157	4	,	,	PUNCT
ftr-409	1157	5	n.a	n.a	PROPN
ftr-409	1157	6	.	.	PROPN
ftr-409	1158	1	v.	v.	ADP
ftr-409	1158	2	us	we	PRON
ftr-409	1158	3	,	,	PUNCT
ftr-409	1158	4	47	47	NUM
ftr-409	1158	5	fed	feed	VERB
ftr-409	1158	6	.	.	PUNCT
ftr-409	1159	1	cl	cl	NOUN
ftr-409	1159	2	.	.	PUNCT
ftr-409	1160	1	186	186	NUM
ftr-409	1160	2	,	,	PUNCT
ftr-409	1160	3	189	189	NUM
ftr-409	1160	4	(	(	PUNCT
ftr-409	1160	5	2000	2000	NUM
ftr-409	1160	6	)	)	PUNCT
ftr-409	1160	7	.	.	PUNCT
ftr-409	1161	1	2006	2006	NUM
ftr-409	1161	2	]	]	PUNCT
ftr-409	1161	3	taxing	tax	VERB
ftr-409	1161	4	middle	middle	ADJ
ftr-409	1161	5	class	class	NOUN
ftr-409	1161	6	trust(s	trust(s	PROPN
ftr-409	1161	7	)	)	PUNCT
ftr-409	1161	8	559	559	NUM
ftr-409	1161	9	benefits	benefit	NOUN
ftr-409	1161	10	professionally	professionally	ADV
ftr-409	1161	11	managed	manage	VERB
ftr-409	1161	12	trusts	trust	NOUN
ftr-409	1161	13	like	like	ADP
ftr-409	1161	14	those	those	PRON
ftr-409	1161	15	involved	involve	VERB
ftr-409	1161	16	in	in	ADP
ftr-409	1161	17	mellon	mellon	PROPN
ftr-409	1161	18	bank	bank	PROPN
ftr-409	1161	19	,	,	PUNCT
ftr-409	1161	20	which	which	PRON
ftr-409	1161	21	offer	offer	VERB
ftr-409	1161	22	comprehensive	comprehensive	ADJ
ftr-409	1161	23	fiduciaries	fiduciary	NOUN
ftr-409	1161	24	in	in	ADP
ftr-409	1161	25	exchange	exchange	NOUN
ftr-409	1161	26	for	for	ADP
ftr-409	1161	27	fiduciary	fiduciary	ADJ
ftr-409	1161	28	compensation	compensation	NOUN
ftr-409	1161	29	,	,	PUNCT
ftr-409	1161	30	and	and	CCONJ
ftr-409	1161	31	correspondingly	correspondingly	ADV
ftr-409	1161	32	disadvantages	disadvantage	VERB
ftr-409	1161	33	trusts	trust	NOUN
ftr-409	1161	34	for	for	ADP
ftr-409	1161	35	which	which	PRON
ftr-409	1161	36	a	a	DET
ftr-409	1161	37	family	family	NOUN
ftr-409	1161	38	member	member	NOUN
ftr-409	1161	39	or	or	CCONJ
ftr-409	1161	40	friend	friend	NOUN
ftr-409	1161	41	is	be	AUX
ftr-409	1161	42	willing	willing	ADJ
ftr-409	1161	43	to	to	PART
ftr-409	1161	44	serve	serve	VERB
ftr-409	1161	45	without	without	ADP
ftr-409	1161	46	compensation	compensation	NOUN
ftr-409	1161	47	but	but	CCONJ
ftr-409	1161	48	requires	require	VERB
ftr-409	1161	49	assistance	assistance	NOUN
ftr-409	1161	50	with	with	ADP
ftr-409	1161	51	investments	investment	NOUN
ftr-409	1161	52	,	,	PUNCT
ftr-409	1161	53	tax	tax	NOUN
ftr-409	1161	54	preparation	preparation	NOUN
ftr-409	1161	55	or	or	CCONJ
ftr-409	1161	56	other	other	ADJ
ftr-409	1161	57	aspects	aspect	NOUN
ftr-409	1161	58	of	of	ADP
ftr-409	1161	59	fiduciary	fiduciary	ADJ
ftr-409	1161	60	responsibilities	responsibility	NOUN
ftr-409	1161	61	.	.	PUNCT
ftr-409	1162	1	the208	the208	NOUN
ftr-409	1162	2	professionally	professionally	ADV
ftr-409	1162	3	managed	manage	VERB
ftr-409	1162	4	trust	trust	NOUN
ftr-409	1162	5	is	be	AUX
ftr-409	1162	6	much	much	ADV
ftr-409	1162	7	more	more	ADV
ftr-409	1162	8	likely	likely	ADJ
ftr-409	1162	9	to	to	PART
ftr-409	1162	10	be	be	AUX
ftr-409	1162	11	a	a	DET
ftr-409	1162	12	wealth	wealth	NOUN
ftr-409	1162	13	accumulation	accumulation	NOUN
ftr-409	1162	14	trust	trust	NOUN
ftr-409	1162	15	because	because	SCONJ
ftr-409	1162	16	the	the	DET
ftr-409	1162	17	fees	fee	NOUN
ftr-409	1162	18	charged	charge	VERB
ftr-409	1162	19	by	by	ADP
ftr-409	1162	20	professional	professional	ADJ
ftr-409	1162	21	fiduciaries	fiduciary	NOUN
ftr-409	1162	22	are	be	AUX
ftr-409	1162	23	cost	cost	VERB
ftr-409	1162	24	prohibitive	prohibitive	ADJ
ftr-409	1162	25	for	for	ADP
ftr-409	1162	26	all	all	PRON
ftr-409	1162	27	but	but	SCONJ
ftr-409	1162	28	the	the	DET
ftr-409	1162	29	largest	large	ADJ
ftr-409	1162	30	trusts	trust	NOUN
ftr-409	1162	31	.	.	PUNCT
ftr-409	1163	1	the	the	DET
ftr-409	1163	2	trust	trust	NOUN
ftr-409	1163	3	-	-	PUNCT
ftr-409	1163	4	based	base	VERB
ftr-409	1163	5	interpretation	interpretation	NOUN
ftr-409	1163	6	avoids	avoid	VERB
ftr-409	1163	7	this	this	DET
ftr-409	1163	8	regressive	regressive	ADJ
ftr-409	1163	9	result	result	NOUN
ftr-409	1163	10	,	,	PUNCT
ftr-409	1163	11	treating	treat	VERB
ftr-409	1163	12	expenditures	expenditure	NOUN
ftr-409	1163	13	as	as	ADP
ftr-409	1163	14	fully	fully	ADV
ftr-409	1163	15	deductible	deductible	ADJ
ftr-409	1163	16	or	or	CCONJ
ftr-409	1163	17	not	not	PART
ftr-409	1163	18	on	on	ADP
ftr-409	1163	19	a	a	DET
ftr-409	1163	20	basis	basis	NOUN
ftr-409	1163	21	independent	independent	NOUN
ftr-409	1163	22	of	of	ADP
ftr-409	1163	23	the	the	DET
ftr-409	1163	24	compensation	compensation	NOUN
ftr-409	1163	25	structure	structure	NOUN
ftr-409	1163	26	for	for	ADP
ftr-409	1163	27	the	the	DET
ftr-409	1163	28	trust	trust	NOUN
ftr-409	1163	29	.	.	PUNCT
ftr-409	1164	1	3	3	X
ftr-409	1164	2	.	.	X
ftr-409	1164	3	judicious	judicious	ADJ
ftr-409	1164	4	allocation	allocation	NOUN
ftr-409	1164	5	of	of	ADP
ftr-409	1164	6	resources	resource	NOUN
ftr-409	1164	7	from	from	ADP
ftr-409	1164	8	the	the	DET
ftr-409	1164	9	broader	broad	ADJ
ftr-409	1164	10	perspective	perspective	NOUN
ftr-409	1164	11	of	of	ADP
ftr-409	1164	12	taxpayers	taxpayer	NOUN
ftr-409	1164	13	generally	generally	ADV
ftr-409	1164	14	,	,	PUNCT
ftr-409	1164	15	as	as	SCONJ
ftr-409	1164	16	opposed	oppose	VERB
ftr-409	1164	17	to	to	ADP
ftr-409	1164	18	taxpayers	taxpayer	NOUN
ftr-409	1164	19	directly	directly	ADV
ftr-409	1164	20	affected	affect	VERB
ftr-409	1164	21	by	by	ADP
ftr-409	1164	22	the	the	DET
ftr-409	1164	23	taxation	taxation	NOUN
ftr-409	1164	24	of	of	ADP
ftr-409	1164	25	trust	trust	NOUN
ftr-409	1164	26	income	income	NOUN
ftr-409	1164	27	,	,	PUNCT
ftr-409	1164	28	the	the	DET
ftr-409	1164	29	contextualized	contextualized	ADJ
ftr-409	1164	30	interpretation	interpretation	NOUN
ftr-409	1164	31	offers	offer	VERB
ftr-409	1164	32	an	an	DET
ftr-409	1164	33	important	important	ADJ
ftr-409	1164	34	advantage	advantage	NOUN
ftr-409	1164	35	.	.	PUNCT
ftr-409	1165	1	unlike	unlike	ADP
ftr-409	1165	2	the	the	DET
ftr-409	1165	3	“	"	PUNCT
ftr-409	1165	4	plain	plain	ADJ
ftr-409	1165	5	meaning	meaning	NOUN
ftr-409	1165	6	”	"	PUNCT
ftr-409	1165	7	interpretation	interpretation	NOUN
ftr-409	1165	8	,	,	PUNCT
ftr-409	1165	9	which	which	PRON
ftr-409	1165	10	is	be	AUX
ftr-409	1165	11	not	not	PART
ftr-409	1165	12	tethered	tethered	ADJ
ftr-409	1165	13	to	to	ADP
ftr-409	1165	14	any	any	DET
ftr-409	1165	15	existing	exist	VERB
ftr-409	1165	16	legal	legal	ADJ
ftr-409	1165	17	or	or	CCONJ
ftr-409	1165	18	empirical	empirical	ADJ
ftr-409	1165	19	framework	framework	NOUN
ftr-409	1165	20	,	,	PUNCT
ftr-409	1165	21	the	the	DET
ftr-409	1165	22	contextualized	contextualized	ADJ
ftr-409	1165	23	interpretation	interpretation	NOUN
ftr-409	1165	24	derives	derive	VERB
ftr-409	1165	25	from	from	ADP
ftr-409	1165	26	subchapter	subchapter	NOUN
ftr-409	1165	27	j.	j.	PROPN
ftr-409	1165	28	the	the	DET
ftr-409	1165	29	existing	exist	VERB
ftr-409	1165	30	framework	framework	NOUN
ftr-409	1165	31	creates	create	VERB
ftr-409	1165	32	a	a	DET
ftr-409	1165	33	basis	basis	NOUN
ftr-409	1165	34	upon	upon	SCONJ
ftr-409	1165	35	which	which	PRON
ftr-409	1165	36	interpretations	interpretation	NOUN
ftr-409	1165	37	,	,	PUNCT
ftr-409	1165	38	whether	whether	SCONJ
ftr-409	1165	39	judicial	judicial	ADJ
ftr-409	1165	40	or	or	CCONJ
ftr-409	1165	41	regulatory	regulatory	ADJ
ftr-409	1165	42	,	,	PUNCT
ftr-409	1165	43	can	can	AUX
ftr-409	1165	44	build	build	VERB
ftr-409	1165	45	with	with	ADP
ftr-409	1165	46	ease	ease	NOUN
ftr-409	1165	47	.	.	PUNCT
ftr-409	1166	1	the	the	DET
ftr-409	1166	2	benefit	benefit	NOUN
ftr-409	1166	3	to	to	ADP
ftr-409	1166	4	taxpayers	taxpayer	NOUN
ftr-409	1166	5	as	as	ADP
ftr-409	1166	6	a	a	DET
ftr-409	1166	7	group	group	NOUN
ftr-409	1166	8	is	be	AUX
ftr-409	1166	9	that	that	SCONJ
ftr-409	1166	10	the	the	DET
ftr-409	1166	11	legal	legal	ADJ
ftr-409	1166	12	system	system	NOUN
ftr-409	1166	13	,	,	PUNCT
ftr-409	1166	14	including	include	VERB
ftr-409	1166	15	the	the	DET
ftr-409	1166	16	courts	court	NOUN
ftr-409	1166	17	,	,	PUNCT
ftr-409	1166	18	treasury	treasury	PROPN
ftr-409	1166	19	and	and	CCONJ
ftr-409	1166	20	congress	congress	PROPN
ftr-409	1166	21	,	,	PUNCT
ftr-409	1166	22	can	can	AUX
ftr-409	1166	23	devote	devote	VERB
ftr-409	1166	24	their	their	PRON
ftr-409	1166	25	limited	limit	VERB
ftr-409	1166	26	resources	resource	NOUN
ftr-409	1166	27	to	to	ADP
ftr-409	1166	28	larger	large	ADJ
ftr-409	1166	29	issues	issue	NOUN
ftr-409	1166	30	rather	rather	ADV
ftr-409	1166	31	than	than	ADP
ftr-409	1166	32	parsing	parse	VERB
ftr-409	1166	33	or	or	CCONJ
ftr-409	1166	34	revising	revise	VERB
ftr-409	1166	35	§	§	PROPN
ftr-409	1166	36	67(e	67(e	NUM
ftr-409	1166	37	)	)	PUNCT
ftr-409	1166	38	.	.	PUNCT
ftr-409	1167	1	to	to	PART
ftr-409	1167	2	read	read	VERB
ftr-409	1167	3	§	§	PROPN
ftr-409	1167	4	67(e	67(e	PROPN
ftr-409	1167	5	)	)	PUNCT
ftr-409	1167	6	in	in	ADP
ftr-409	1167	7	a	a	DET
ftr-409	1167	8	way	way	NOUN
ftr-409	1167	9	that	that	PRON
ftr-409	1167	10	requires	require	VERB
ftr-409	1167	11	such	such	DET
ftr-409	1167	12	an	an	DET
ftr-409	1167	13	effort	effort	NOUN
ftr-409	1167	14	is	be	AUX
ftr-409	1167	15	ironic	ironic	ADJ
ftr-409	1167	16	,	,	PUNCT
ftr-409	1167	17	if	if	SCONJ
ftr-409	1167	18	not	not	PART
ftr-409	1167	19	altogether	altogether	ADV
ftr-409	1167	20	selfdefeating	selfdefeate	VERB
ftr-409	1167	21	.	.	PUNCT
ftr-409	1168	1	the	the	DET
ftr-409	1168	2	extent	extent	NOUN
ftr-409	1168	3	of	of	ADP
ftr-409	1168	4	the	the	DET
ftr-409	1168	5	analysis	analysis	NOUN
ftr-409	1168	6	required	require	VERB
ftr-409	1168	7	to	to	PART
ftr-409	1168	8	arrive	arrive	VERB
ftr-409	1168	9	at	at	ADP
ftr-409	1168	10	the	the	DET
ftr-409	1168	11	contextualized	contextualized	ADJ
ftr-409	1168	12	interpretation	interpretation	NOUN
ftr-409	1168	13	suggests	suggest	VERB
ftr-409	1168	14	that	that	SCONJ
ftr-409	1168	15	the	the	DET
ftr-409	1168	16	adoption	adoption	NOUN
ftr-409	1168	17	of	of	ADP
ftr-409	1168	18	a	a	DET
ftr-409	1168	19	regulation	regulation	NOUN
ftr-409	1168	20	embodying	embody	VERB
ftr-409	1168	21	this	this	DET
ftr-409	1168	22	interpretation	interpretation	NOUN
ftr-409	1168	23	would	would	AUX
ftr-409	1168	24	be	be	AUX
ftr-409	1168	25	helpful	helpful	ADJ
ftr-409	1168	26	.	.	PUNCT
ftr-409	1169	1	the	the	DET
ftr-409	1169	2	underpinning	underpinning	NOUN
ftr-409	1169	3	in	in	ADP
ftr-409	1169	4	subchapter	subchapter	NOUN
ftr-409	1169	5	j	j	PROPN
ftr-409	1169	6	,	,	PUNCT
ftr-409	1169	7	however,209	however,209	PUNCT
ftr-409	1169	8	makes	make	VERB
ftr-409	1169	9	the	the	DET
ftr-409	1169	10	regulatory	regulatory	ADJ
ftr-409	1169	11	project	project	NOUN
ftr-409	1169	12	far	far	ADV
ftr-409	1169	13	less	less	ADV
ftr-409	1169	14	costly	costly	ADJ
ftr-409	1169	15	than	than	SCONJ
ftr-409	1169	16	it	it	PRON
ftr-409	1169	17	otherwise	otherwise	ADV
ftr-409	1169	18	would	would	AUX
ftr-409	1169	19	be	be	AUX
ftr-409	1169	20	.	.	PUNCT
ftr-409	1170	1	with	with	ADP
ftr-409	1170	2	the	the	DET
ftr-409	1170	3	judicial	judicial	ADJ
ftr-409	1170	4	adoption	adoption	NOUN
ftr-409	1170	5	of	of	ADP
ftr-409	1170	6	the	the	DET
ftr-409	1170	7	contextualized	contextualized	ADJ
ftr-409	1170	8	interpretation	interpretation	NOUN
ftr-409	1170	9	of	of	ADP
ftr-409	1170	10	§	§	PROPN
ftr-409	1170	11	67(e	67(e	PROPN
ftr-409	1170	12	)	)	PUNCT
ftr-409	1170	13	,	,	PUNCT
ftr-409	1170	14	it	it	PRON
ftr-409	1170	15	would	would	AUX
ftr-409	1170	16	be	be	AUX
ftr-409	1170	17	efficient	efficient	ADJ
ftr-409	1170	18	and	and	CCONJ
ftr-409	1170	19	effective	effective	ADJ
ftr-409	1170	20	for	for	SCONJ
ftr-409	1170	21	treasury	treasury	PROPN
ftr-409	1170	22	to	to	PART
ftr-409	1170	23	address	address	VERB
ftr-409	1170	24	the	the	DET
ftr-409	1170	25	specific	specific	ADJ
ftr-409	1170	26	issues	issue	NOUN
ftr-409	1170	27	that	that	PRON
ftr-409	1170	28	the	the	DET
ftr-409	1170	29	contextualized	contextualized	ADJ
ftr-409	1170	30	interpretation	interpretation	NOUN
ftr-409	1170	31	does	do	AUX
ftr-409	1170	32	not	not	PART
ftr-409	1170	33	expressly	expressly	ADV
ftr-409	1170	34	cover	cover	VERB
ftr-409	1170	35	.	.	PUNCT
ftr-409	1171	1	the	the	DET
ftr-409	1171	2	treatment	treatment	NOUN
ftr-409	1171	3	of	of	ADP
ftr-409	1171	4	expenses	expense	NOUN
ftr-409	1171	5	incurred	incur	VERB
ftr-409	1171	6	by	by	ADP
ftr-409	1171	7	estates	estate	NOUN
ftr-409	1171	8	would	would	AUX
ftr-409	1171	9	be	be	AUX
ftr-409	1171	10	the	the	DET
ftr-409	1171	11	most	most	ADV
ftr-409	1171	12	important	important	ADJ
ftr-409	1171	13	of	of	ADP
ftr-409	1171	14	these	these	DET
ftr-409	1171	15	issues	issue	NOUN
ftr-409	1171	16	.	.	PUNCT
ftr-409	1172	1	the	the	DET
ftr-409	1172	2	accumulation	accumulation	NOUN
ftr-409	1172	3	-	-	PUNCT
ftr-409	1172	4	distribution	distribution	NOUN
ftr-409	1172	5	distinction	distinction	NOUN
ftr-409	1172	6	applicable	applicable	ADJ
ftr-409	1172	7	208	208	NUM
ftr-409	1172	8	.	.	PUNCT
ftr-409	1173	1	michael	michael	PROPN
ftr-409	1173	2	r.	r.	PROPN
ftr-409	1173	3	o’malley	o’malley	PROPN
ftr-409	1173	4	,	,	PUNCT
ftr-409	1173	5	deductibility	deductibility	NOUN
ftr-409	1173	6	of	of	ADP
ftr-409	1173	7	investment	investment	NOUN
ftr-409	1173	8	advisory	advisory	ADJ
ftr-409	1173	9	fees	fee	NOUN
ftr-409	1173	10	,	,	PUNCT
ftr-409	1173	11	8	8	NUM
ftr-409	1173	12	prob	prob	NOUN
ftr-409	1173	13	.	.	PUNCT
ftr-409	1173	14	&	&	CCONJ
ftr-409	1173	15	prop	prop	PROPN
ftr-409	1173	16	.	.	PUNCT
ftr-409	1174	1	23	23	NUM
ftr-409	1174	2	(	(	PUNCT
ftr-409	1174	3	1994	1994	NUM
ftr-409	1174	4	)	)	PUNCT
ftr-409	1174	5	.	.	PUNCT
ftr-409	1175	1	see	see	VERB
ftr-409	1175	2	also	also	ADV
ftr-409	1175	3	,	,	PUNCT
ftr-409	1175	4	david	david	PROPN
ftr-409	1175	5	h.	h.	PROPN
ftr-409	1175	6	kirk	kirk	PROPN
ftr-409	1175	7	:	:	PUNCT
ftr-409	1175	8	note	note	VERB
ftr-409	1175	9	,	,	PUNCT
ftr-409	1175	10	to	to	PART
ftr-409	1175	11	be	be	AUX
ftr-409	1175	12	or	or	CCONJ
ftr-409	1175	13	not	not	PART
ftr-409	1175	14	to	to	PART
ftr-409	1175	15	be	be	AUX
ftr-409	1175	16	:	:	PUNCT
ftr-409	1175	17	a	a	DET
ftr-409	1175	18	trust	trust	NOUN
ftr-409	1175	19	’s	’s	PART
ftr-409	1175	20	investment	investment	NOUN
ftr-409	1175	21	expense	expense	NOUN
ftr-409	1175	22	deduction	deduction	NOUN
ftr-409	1175	23	subject	subject	NOUN
ftr-409	1175	24	to	to	ADP
ftr-409	1175	25	the	the	DET
ftr-409	1175	26	2	2	NUM
ftr-409	1175	27	%	%	NOUN
ftr-409	1175	28	limitation	limitation	NOUN
ftr-409	1175	29	under	under	ADP
ftr-409	1175	30	irc	irc	PROPN
ftr-409	1175	31	§	§	PROPN
ftr-409	1175	32	67	67	NUM
ftr-409	1175	33	,	,	PUNCT
ftr-409	1175	34	1	1	NUM
ftr-409	1175	35	pitt	pitt	NOUN
ftr-409	1175	36	.	.	PUNCT
ftr-409	1176	1	tax	tax	PROPN
ftr-409	1176	2	rev	rev	PROPN
ftr-409	1176	3	.	.	PROPN
ftr-409	1176	4	223	223	NUM
ftr-409	1176	5	,	,	PUNCT
ftr-409	1176	6	247	247	NUM
ftr-409	1176	7	-	-	SYM
ftr-409	1176	8	8	8	NUM
ftr-409	1176	9	(	(	PUNCT
ftr-409	1176	10	2004	2004	NUM
ftr-409	1176	11	)	)	PUNCT
ftr-409	1176	12	(	(	PUNCT
ftr-409	1176	13	suggesting	suggest	VERB
ftr-409	1176	14	trusts	trust	NOUN
ftr-409	1176	15	convert	convert	VERB
ftr-409	1176	16	asset	asset	NOUN
ftr-409	1176	17	based	base	VERB
ftr-409	1176	18	investment	investment	NOUN
ftr-409	1176	19	fees	fee	NOUN
ftr-409	1176	20	to	to	ADP
ftr-409	1176	21	transaction	transaction	NOUN
ftr-409	1176	22	based	base	VERB
ftr-409	1176	23	fees	fee	NOUN
ftr-409	1176	24	in	in	ADP
ftr-409	1176	25	order	order	NOUN
ftr-409	1176	26	to	to	PART
ftr-409	1176	27	secure	secure	VERB
ftr-409	1176	28	full	full	ADJ
ftr-409	1176	29	cost	cost	NOUN
ftr-409	1176	30	recovery	recovery	NOUN
ftr-409	1176	31	through	through	ADP
ftr-409	1176	32	basis	basis	NOUN
ftr-409	1176	33	addition	addition	NOUN
ftr-409	1176	34	rather	rather	ADV
ftr-409	1176	35	than	than	ADP
ftr-409	1176	36	having	have	VERB
ftr-409	1176	37	a	a	DET
ftr-409	1176	38	deduction	deduction	NOUN
ftr-409	1176	39	subject	subject	NOUN
ftr-409	1176	40	to	to	ADP
ftr-409	1176	41	the	the	DET
ftr-409	1176	42	2	2	NUM
ftr-409	1176	43	%	%	NOUN
ftr-409	1176	44	floor	floor	NOUN
ftr-409	1176	45	)	)	PUNCT
ftr-409	1176	46	.	.	PUNCT
ftr-409	1177	1	209	209	NUM
ftr-409	1177	2	.	.	PUNCT
ftr-409	1178	1	as	as	ADP
ftr-409	1178	2	a	a	DET
ftr-409	1178	3	practical	practical	ADJ
ftr-409	1178	4	matter	matter	NOUN
ftr-409	1178	5	,	,	PUNCT
ftr-409	1178	6	treasury	treasury	PROPN
ftr-409	1178	7	regulations	regulation	NOUN
ftr-409	1178	8	typically	typically	ADV
ftr-409	1178	9	withstand	withstand	VERB
ftr-409	1178	10	challenge	challenge	NOUN
ftr-409	1178	11	,	,	PUNCT
ftr-409	1178	12	whether	whether	SCONJ
ftr-409	1178	13	they	they	PRON
ftr-409	1178	14	are	be	AUX
ftr-409	1178	15	interpretive	interpretive	ADJ
ftr-409	1178	16	regulations	regulation	NOUN
ftr-409	1178	17	issued	issue	VERB
ftr-409	1178	18	under	under	ADP
ftr-409	1178	19	§	§	PROPN
ftr-409	1178	20	7805(a	7805(a	NUM
ftr-409	1178	21	)	)	PUNCT
ftr-409	1178	22	or	or	CCONJ
ftr-409	1178	23	legislative	legislative	ADJ
ftr-409	1178	24	regulations	regulation	NOUN
ftr-409	1178	25	issued	issue	VERB
ftr-409	1178	26	pursuant	pursuant	ADJ
ftr-409	1178	27	to	to	ADP
ftr-409	1178	28	a	a	DET
ftr-409	1178	29	specific	specific	ADJ
ftr-409	1178	30	directive	directive	NOUN
ftr-409	1178	31	to	to	ADP
ftr-409	1178	32	in	in	ADP
ftr-409	1178	33	the	the	DET
ftr-409	1178	34	code	code	NOUN
ftr-409	1178	35	.	.	PUNCT
ftr-409	1179	1	geir	geir	PROPN
ftr-409	1179	2	,	,	PUNCT
ftr-409	1179	3	supra	supra	PROPN
ftr-409	1179	4	note	note	NOUN
ftr-409	1179	5	168	168	NUM
ftr-409	1179	6	,	,	PUNCT
ftr-409	1179	7	at	at	ADP
ftr-409	1179	8	footnote	footnote	NOUN
ftr-409	1179	9	51	51	NUM
ftr-409	1179	10	.	.	NUM
ftr-409	1180	1	560	560	NUM
ftr-409	1180	2	florida	florida	PROPN
ftr-409	1180	3	tax	tax	NOUN
ftr-409	1180	4	review	review	NOUN
ftr-409	1180	5	[	[	X
ftr-409	1180	6	vol.7:8	vol.7:8	NOUN
ftr-409	1180	7	to	to	ADP
ftr-409	1180	8	trusts	trust	NOUN
ftr-409	1180	9	is	be	AUX
ftr-409	1180	10	not	not	PART
ftr-409	1180	11	directly	directly	ADV
ftr-409	1180	12	applicable	applicable	ADJ
ftr-409	1180	13	to	to	ADP
ftr-409	1180	14	estates	estate	NOUN
ftr-409	1180	15	because	because	SCONJ
ftr-409	1180	16	estates	estate	NOUN
ftr-409	1180	17	are	be	AUX
ftr-409	1180	18	intended	intend	VERB
ftr-409	1180	19	to	to	PART
ftr-409	1180	20	be	be	AUX
ftr-409	1180	21	short	short	ADJ
ftr-409	1180	22	term	term	NOUN
ftr-409	1180	23	entities	entity	NOUN
ftr-409	1180	24	that	that	PRON
ftr-409	1180	25	distribute	distribute	VERB
ftr-409	1180	26	all	all	PRON
ftr-409	1180	27	of	of	ADP
ftr-409	1180	28	their	their	PRON
ftr-409	1180	29	property	property	NOUN
ftr-409	1180	30	within	within	ADP
ftr-409	1180	31	a	a	DET
ftr-409	1180	32	few	few	ADJ
ftr-409	1180	33	years.210	years.210	NOUN
ftr-409	1180	34	retention	retention	NOUN
ftr-409	1180	35	of	of	ADP
ftr-409	1180	36	estate	estate	NOUN
ftr-409	1180	37	income	income	NOUN
ftr-409	1180	38	by	by	ADP
ftr-409	1180	39	the	the	DET
ftr-409	1180	40	personal	personal	ADJ
ftr-409	1180	41	representative	representative	NOUN
ftr-409	1180	42	does	do	AUX
ftr-409	1180	43	not	not	PART
ftr-409	1180	44	signify	signify	VERB
ftr-409	1180	45	an	an	DET
ftr-409	1180	46	objective	objective	NOUN
ftr-409	1180	47	of	of	ADP
ftr-409	1180	48	long	long	ADJ
ftr-409	1180	49	term	term	NOUN
ftr-409	1180	50	wealth	wealth	NOUN
ftr-409	1180	51	accumulation	accumulation	NOUN
ftr-409	1180	52	,	,	PUNCT
ftr-409	1180	53	and	and	CCONJ
ftr-409	1180	54	distribution	distribution	NOUN
ftr-409	1180	55	does	do	AUX
ftr-409	1180	56	not	not	PART
ftr-409	1180	57	signify	signify	VERB
ftr-409	1180	58	a	a	DET
ftr-409	1180	59	support	support	NOUN
ftr-409	1180	60	objective	objective	NOUN
ftr-409	1180	61	.	.	PUNCT
ftr-409	1181	1	instead	instead	ADV
ftr-409	1181	2	,	,	PUNCT
ftr-409	1181	3	retention	retention	NOUN
ftr-409	1181	4	or	or	CCONJ
ftr-409	1181	5	distribution	distribution	NOUN
ftr-409	1181	6	of	of	ADP
ftr-409	1181	7	estate	estate	NOUN
ftr-409	1181	8	income	income	NOUN
ftr-409	1181	9	depends	depend	VERB
ftr-409	1181	10	upon	upon	SCONJ
ftr-409	1181	11	the	the	DET
ftr-409	1181	12	details	detail	NOUN
ftr-409	1181	13	of	of	ADP
ftr-409	1181	14	the	the	DET
ftr-409	1181	15	estate	estate	NOUN
ftr-409	1181	16	administration	administration	NOUN
ftr-409	1181	17	,	,	PUNCT
ftr-409	1181	18	such	such	ADJ
ftr-409	1181	19	as	as	ADP
ftr-409	1181	20	whether	whether	SCONJ
ftr-409	1181	21	the	the	DET
ftr-409	1181	22	estate	estate	NOUN
ftr-409	1181	23	has	have	AUX
ftr-409	1181	24	satisfied	satisfy	VERB
ftr-409	1181	25	or	or	CCONJ
ftr-409	1181	26	provided	provide	VERB
ftr-409	1181	27	for	for	ADP
ftr-409	1181	28	obligations	obligation	NOUN
ftr-409	1181	29	that	that	PRON
ftr-409	1181	30	take	take	VERB
ftr-409	1181	31	priority	priority	NOUN
ftr-409	1181	32	over	over	ADP
ftr-409	1181	33	distribution	distribution	NOUN
ftr-409	1181	34	to	to	ADP
ftr-409	1181	35	beneficiaries	beneficiary	NOUN
ftr-409	1181	36	;	;	PUNCT
ftr-409	1181	37	whether	whether	SCONJ
ftr-409	1181	38	the	the	DET
ftr-409	1181	39	estate	estate	NOUN
ftr-409	1181	40	assets	asset	NOUN
ftr-409	1181	41	are	be	AUX
ftr-409	1181	42	liquid	liquid	ADJ
ftr-409	1181	43	or	or	CCONJ
ftr-409	1181	44	alternatively	alternatively	ADV
ftr-409	1181	45	in	in	ADP
ftr-409	1181	46	a	a	DET
ftr-409	1181	47	form	form	NOUN
ftr-409	1181	48	that	that	PRON
ftr-409	1181	49	allows	allow	VERB
ftr-409	1181	50	the	the	DET
ftr-409	1181	51	personal	personal	ADJ
ftr-409	1181	52	representative	representative	NOUN
ftr-409	1181	53	to	to	PART
ftr-409	1181	54	make	make	VERB
ftr-409	1181	55	distributions	distribution	NOUN
ftr-409	1181	56	in	in	ADP
ftr-409	1181	57	kind	kind	NOUN
ftr-409	1181	58	;	;	PUNCT
ftr-409	1181	59	and	and	CCONJ
ftr-409	1181	60	whether	whether	SCONJ
ftr-409	1181	61	there	there	PRON
ftr-409	1181	62	are	be	VERB
ftr-409	1181	63	probate	probate	NOUN
ftr-409	1181	64	or	or	CCONJ
ftr-409	1181	65	constructional	constructional	ADJ
ftr-409	1181	66	issues	issue	NOUN
ftr-409	1181	67	that	that	PRON
ftr-409	1181	68	raise	raise	VERB
ftr-409	1181	69	questions	question	NOUN
ftr-409	1181	70	about	about	ADP
ftr-409	1181	71	the	the	DET
ftr-409	1181	72	identity	identity	NOUN
ftr-409	1181	73	of	of	ADP
ftr-409	1181	74	the	the	DET
ftr-409	1181	75	beneficiaries	beneficiary	NOUN
ftr-409	1181	76	of	of	ADP
ftr-409	1181	77	the	the	DET
ftr-409	1181	78	estate	estate	NOUN
ftr-409	1181	79	.	.	PUNCT
ftr-409	1182	1	income	income	NOUN
ftr-409	1182	2	tax	tax	NOUN
ftr-409	1182	3	planning	planning	NOUN
ftr-409	1182	4	is	be	AUX
ftr-409	1182	5	sometimes	sometimes	ADV
ftr-409	1182	6	possible	possible	ADJ
ftr-409	1182	7	in	in	ADP
ftr-409	1182	8	the	the	DET
ftr-409	1182	9	distribution	distribution	NOUN
ftr-409	1182	10	of	of	ADP
ftr-409	1182	11	estate	estate	NOUN
ftr-409	1182	12	income	income	NOUN
ftr-409	1182	13	,	,	PUNCT
ftr-409	1182	14	but	but	CCONJ
ftr-409	1182	15	the	the	DET
ftr-409	1182	16	short	short	ADJ
ftr-409	1182	17	term	term	NOUN
ftr-409	1182	18	nature	nature	NOUN
ftr-409	1182	19	of	of	ADP
ftr-409	1182	20	estates	estate	NOUN
ftr-409	1182	21	limits	limit	VERB
ftr-409	1182	22	the	the	DET
ftr-409	1182	23	significance	significance	NOUN
ftr-409	1182	24	of	of	ADP
ftr-409	1182	25	this	this	DET
ftr-409	1182	26	possibility.211	possibility.211	NOUN
ftr-409	1182	27	there	there	PRON
ftr-409	1182	28	would	would	AUX
ftr-409	1182	29	be	be	AUX
ftr-409	1182	30	a	a	DET
ftr-409	1182	31	justification	justification	NOUN
ftr-409	1182	32	for	for	ADP
ftr-409	1182	33	either	either	CCONJ
ftr-409	1182	34	subjecting	subject	VERB
ftr-409	1182	35	estate	estate	NOUN
ftr-409	1182	36	expenses	expense	NOUN
ftr-409	1182	37	to	to	ADP
ftr-409	1182	38	the	the	DET
ftr-409	1182	39	2	2	NUM
ftr-409	1182	40	%	%	NOUN
ftr-409	1182	41	floor	floor	NOUN
ftr-409	1182	42	or	or	CCONJ
ftr-409	1182	43	to	to	ADP
ftr-409	1182	44	exempting	exempt	VERB
ftr-409	1182	45	them	they	PRON
ftr-409	1182	46	from	from	ADP
ftr-409	1182	47	the	the	DET
ftr-409	1182	48	floor	floor	NOUN
ftr-409	1182	49	.	.	PUNCT
ftr-409	1183	1	estates	estate	NOUN
ftr-409	1183	2	could	could	AUX
ftr-409	1183	3	be	be	AUX
ftr-409	1183	4	analogized	analogize	VERB
ftr-409	1183	5	to	to	ADP
ftr-409	1183	6	accumulation	accumulation	NOUN
ftr-409	1183	7	trusts	trust	NOUN
ftr-409	1183	8	on	on	ADP
ftr-409	1183	9	the	the	DET
ftr-409	1183	10	grounds	ground	NOUN
ftr-409	1183	11	that	that	PRON
ftr-409	1183	12	subchapter	subchapter	NOUN
ftr-409	1183	13	j	j	NOUN
ftr-409	1183	14	subjects	subject	VERB
ftr-409	1183	15	estates	estate	NOUN
ftr-409	1183	16	to	to	ADP
ftr-409	1183	17	the	the	DET
ftr-409	1183	18	provisions	provision	NOUN
ftr-409	1183	19	applicable	applicable	ADJ
ftr-409	1183	20	to	to	ADP
ftr-409	1183	21	accumulation	accumulation	NOUN
ftr-409	1183	22	trusts	trust	NOUN
ftr-409	1183	23	regardless	regardless	ADV
ftr-409	1183	24	of	of	ADP
ftr-409	1183	25	whether	whether	SCONJ
ftr-409	1183	26	the	the	DET
ftr-409	1183	27	estate	estate	NOUN
ftr-409	1183	28	distributes	distribute	VERB
ftr-409	1183	29	all	all	PRON
ftr-409	1183	30	of	of	ADP
ftr-409	1183	31	its	its	PRON
ftr-409	1183	32	income	income	NOUN
ftr-409	1183	33	or	or	CCONJ
ftr-409	1183	34	not	not	PART
ftr-409	1183	35	.	.	PUNCT
ftr-409	1184	1	on	on	ADP
ftr-409	1184	2	the	the	DET
ftr-409	1184	3	other	other	ADJ
ftr-409	1184	4	hand	hand	NOUN
ftr-409	1184	5	,	,	PUNCT
ftr-409	1184	6	estates	estate	NOUN
ftr-409	1184	7	could	could	AUX
ftr-409	1184	8	be212	be212	PROPN
ftr-409	1184	9	analogized	analogize	VERB
ftr-409	1184	10	to	to	ADP
ftr-409	1184	11	distribution	distribution	NOUN
ftr-409	1184	12	trusts	trust	NOUN
ftr-409	1184	13	on	on	ADP
ftr-409	1184	14	the	the	DET
ftr-409	1184	15	ground	ground	NOUN
ftr-409	1184	16	that	that	SCONJ
ftr-409	1184	17	estates	estate	NOUN
ftr-409	1184	18	can	can	AUX
ftr-409	1184	19	not	not	PART
ftr-409	1184	20	themselves	themselves	PRON
ftr-409	1184	21	serve	serve	VERB
ftr-409	1184	22	the	the	DET
ftr-409	1184	23	objective	objective	NOUN
ftr-409	1184	24	of	of	ADP
ftr-409	1184	25	long	long	ADJ
ftr-409	1184	26	term	term	NOUN
ftr-409	1184	27	wealth	wealth	NOUN
ftr-409	1184	28	accumulation	accumulation	NOUN
ftr-409	1184	29	.	.	PUNCT
ftr-409	1185	1	a	a	DET
ftr-409	1185	2	third	third	ADJ
ftr-409	1185	3	alternative213	alternative213	PROPN
ftr-409	1185	4	would	would	AUX
ftr-409	1185	5	be	be	AUX
ftr-409	1185	6	to	to	PART
ftr-409	1185	7	determine	determine	VERB
ftr-409	1185	8	the	the	DET
ftr-409	1185	9	treatment	treatment	NOUN
ftr-409	1185	10	of	of	ADP
ftr-409	1185	11	estate	estate	NOUN
ftr-409	1185	12	expenses	expense	NOUN
ftr-409	1185	13	based	base	VERB
ftr-409	1185	14	on	on	ADP
ftr-409	1185	15	whether	whether	SCONJ
ftr-409	1185	16	the	the	DET
ftr-409	1185	17	estate	estate	NOUN
ftr-409	1185	18	actually	actually	ADV
ftr-409	1185	19	distributed	distribute	VERB
ftr-409	1185	20	all	all	PRON
ftr-409	1185	21	of	of	ADP
ftr-409	1185	22	its	its	PRON
ftr-409	1185	23	income	income	NOUN
ftr-409	1185	24	or	or	CCONJ
ftr-409	1185	25	not	not	PART
ftr-409	1185	26	in	in	ADP
ftr-409	1185	27	the	the	DET
ftr-409	1185	28	taxable	taxable	ADJ
ftr-409	1185	29	year	year	NOUN
ftr-409	1185	30	in	in	ADP
ftr-409	1185	31	which	which	PRON
ftr-409	1185	32	the	the	DET
ftr-409	1185	33	expenses	expense	NOUN
ftr-409	1185	34	were	be	AUX
ftr-409	1185	35	incurred	incur	VERB
ftr-409	1185	36	.	.	PUNCT
ftr-409	1186	1	the	the	DET
ftr-409	1186	2	involuntary	involuntary	ADJ
ftr-409	1186	3	nature	nature	NOUN
ftr-409	1186	4	of	of	ADP
ftr-409	1186	5	estates	estate	NOUN
ftr-409	1186	6	together	together	ADV
ftr-409	1186	7	with	with	ADP
ftr-409	1186	8	the	the	DET
ftr-409	1186	9	limitations	limitation	NOUN
ftr-409	1186	10	on	on	ADP
ftr-409	1186	11	the	the	DET
ftr-409	1186	12	ability	ability	NOUN
ftr-409	1186	13	to	to	PART
ftr-409	1186	14	exploit	exploit	VERB
ftr-409	1186	15	income	income	NOUN
ftr-409	1186	16	tax	tax	NOUN
ftr-409	1186	17	advantages	advantage	NOUN
ftr-409	1186	18	from	from	ADP
ftr-409	1186	19	them	they	PRON
ftr-409	1186	20	suggests	suggest	VERB
ftr-409	1186	21	that	that	SCONJ
ftr-409	1186	22	the	the	DET
ftr-409	1186	23	most	most	ADV
ftr-409	1186	24	equitable	equitable	ADJ
ftr-409	1186	25	resolution	resolution	NOUN
ftr-409	1186	26	would	would	AUX
ftr-409	1186	27	be	be	AUX
ftr-409	1186	28	to	to	PART
ftr-409	1186	29	exempt	exempt	VERB
ftr-409	1186	30	estate	estate	NOUN
ftr-409	1186	31	expenditures	expenditure	NOUN
ftr-409	1186	32	from	from	ADP
ftr-409	1186	33	210	210	NUM
ftr-409	1186	34	.	.	PUNCT
ftr-409	1187	1	regs	reg	NOUN
ftr-409	1187	2	.	.	PUNCT
ftr-409	1188	1	§	§	PROPN
ftr-409	1188	2	1.641(b)-3	1.641(b)-3	NUM
ftr-409	1188	3	(	(	PUNCT
ftr-409	1188	4	providing	provide	VERB
ftr-409	1188	5	that	that	SCONJ
ftr-409	1188	6	an	an	DET
ftr-409	1188	7	estate	estate	NOUN
ftr-409	1188	8	is	be	AUX
ftr-409	1188	9	considered	consider	VERB
ftr-409	1188	10	terminated	terminate	VERB
ftr-409	1188	11	for	for	ADP
ftr-409	1188	12	federal	federal	ADJ
ftr-409	1188	13	income	income	NOUN
ftr-409	1188	14	tax	tax	NOUN
ftr-409	1188	15	purposes	purpose	NOUN
ftr-409	1188	16	after	after	ADP
ftr-409	1188	17	a	a	DET
ftr-409	1188	18	reasonable	reasonable	ADJ
ftr-409	1188	19	period	period	NOUN
ftr-409	1188	20	for	for	ADP
ftr-409	1188	21	the	the	DET
ftr-409	1188	22	performance	performance	NOUN
ftr-409	1188	23	by	by	ADP
ftr-409	1188	24	the	the	DET
ftr-409	1188	25	executor	executor	NOUN
ftr-409	1188	26	of	of	ADP
ftr-409	1188	27	all	all	DET
ftr-409	1188	28	the	the	DET
ftr-409	1188	29	duties	duty	NOUN
ftr-409	1188	30	of	of	ADP
ftr-409	1188	31	administration	administration	NOUN
ftr-409	1188	32	regardless	regardless	ADV
ftr-409	1188	33	of	of	ADP
ftr-409	1188	34	whether	whether	SCONJ
ftr-409	1188	35	the	the	DET
ftr-409	1188	36	estate	estate	NOUN
ftr-409	1188	37	is	be	AUX
ftr-409	1188	38	actually	actually	ADV
ftr-409	1188	39	terminated	terminate	VERB
ftr-409	1188	40	)	)	PUNCT
ftr-409	1188	41	.	.	PUNCT
ftr-409	1189	1	211	211	NUM
ftr-409	1189	2	.	.	PUNCT
ftr-409	1190	1	without	without	ADP
ftr-409	1190	2	the	the	DET
ftr-409	1190	3	limitation	limitation	NOUN
ftr-409	1190	4	on	on	ADP
ftr-409	1190	5	the	the	DET
ftr-409	1190	6	duration	duration	NOUN
ftr-409	1190	7	of	of	ADP
ftr-409	1190	8	estates	estate	NOUN
ftr-409	1190	9	,	,	PUNCT
ftr-409	1190	10	the	the	DET
ftr-409	1190	11	opportunities	opportunity	NOUN
ftr-409	1190	12	to	to	PART
ftr-409	1190	13	minimize	minimize	VERB
ftr-409	1190	14	income	income	NOUN
ftr-409	1190	15	tax	tax	NOUN
ftr-409	1190	16	would	would	AUX
ftr-409	1190	17	be	be	AUX
ftr-409	1190	18	of	of	ADP
ftr-409	1190	19	concern	concern	NOUN
ftr-409	1190	20	.	.	PUNCT
ftr-409	1191	1	for	for	ADP
ftr-409	1191	2	a	a	DET
ftr-409	1191	3	discussion	discussion	NOUN
ftr-409	1191	4	of	of	ADP
ftr-409	1191	5	these	these	DET
ftr-409	1191	6	opportunities	opportunity	NOUN
ftr-409	1191	7	,	,	PUNCT
ftr-409	1191	8	see	see	VERB
ftr-409	1191	9	generally	generally	ADV
ftr-409	1191	10	,	,	PUNCT
ftr-409	1191	11	preminger	preminger	ADJ
ftr-409	1191	12	supra	supra	PROPN
ftr-409	1191	13	note	note	PROPN
ftr-409	1191	14	160	160	NUM
ftr-409	1191	15	,	,	PUNCT
ftr-409	1191	16	at	at	ADP
ftr-409	1191	17	§	§	PROPN
ftr-409	1191	18	§	§	PROPN
ftr-409	1191	19	11:76	11:76	NUM
ftr-409	1191	20	,	,	PUNCT
ftr-409	1191	21	11:92	11:92	NUM
ftr-409	1191	22	-	-	SYM
ftr-409	1191	23	96	96	NUM
ftr-409	1191	24	,	,	PUNCT
ftr-409	1191	25	11:129	11:129	NUM
ftr-409	1191	26	,	,	PUNCT
ftr-409	1191	27	11:172	11:172	NUM
ftr-409	1191	28	,	,	PUNCT
ftr-409	1191	29	11:146	11:146	NUM
ftr-409	1191	30	-	-	SYM
ftr-409	1191	31	158	158	NUM
ftr-409	1191	32	,	,	PUNCT
ftr-409	1191	33	11:208	11:208	NUM
ftr-409	1191	34	-	-	SYM
ftr-409	1191	35	209	209	NUM
ftr-409	1191	36	(	(	PUNCT
ftr-409	1191	37	discussing	discuss	VERB
ftr-409	1191	38	post	post	ADJ
ftr-409	1191	39	-	-	ADJ
ftr-409	1191	40	mortem	mortem	ADJ
ftr-409	1191	41	income	income	NOUN
ftr-409	1191	42	tax	tax	NOUN
ftr-409	1191	43	planning	planning	NOUN
ftr-409	1191	44	opportunities	opportunity	NOUN
ftr-409	1191	45	for	for	ADP
ftr-409	1191	46	qualified	qualified	ADJ
ftr-409	1191	47	plan	plan	NOUN
ftr-409	1191	48	and	and	CCONJ
ftr-409	1191	49	individual	individual	ADJ
ftr-409	1191	50	retirement	retirement	NOUN
ftr-409	1191	51	account	account	NOUN
ftr-409	1191	52	elections	election	NOUN
ftr-409	1191	53	,	,	PUNCT
ftr-409	1191	54	fiduciary	fiduciary	ADJ
ftr-409	1191	55	compensation	compensation	NOUN
ftr-409	1191	56	,	,	PUNCT
ftr-409	1191	57	exercise	exercise	NOUN
ftr-409	1191	58	of	of	ADP
ftr-409	1191	59	the	the	DET
ftr-409	1191	60	election	election	NOUN
ftr-409	1191	61	to	to	PART
ftr-409	1191	62	claim	claim	VERB
ftr-409	1191	63	particular	particular	ADJ
ftr-409	1191	64	expenses	expense	NOUN
ftr-409	1191	65	on	on	ADP
ftr-409	1191	66	the	the	DET
ftr-409	1191	67	estate	estate	NOUN
ftr-409	1191	68	tax	tax	NOUN
ftr-409	1191	69	return	return	NOUN
ftr-409	1191	70	or	or	CCONJ
ftr-409	1191	71	the	the	DET
ftr-409	1191	72	income	income	NOUN
ftr-409	1191	73	tax	tax	NOUN
ftr-409	1191	74	return	return	NOUN
ftr-409	1191	75	,	,	PUNCT
ftr-409	1191	76	timing	timing	NOUN
ftr-409	1191	77	of	of	ADP
ftr-409	1191	78	distributions	distribution	NOUN
ftr-409	1191	79	,	,	PUNCT
ftr-409	1191	80	and	and	CCONJ
ftr-409	1191	81	choice	choice	NOUN
ftr-409	1191	82	of	of	ADP
ftr-409	1191	83	taxable	taxable	ADJ
ftr-409	1191	84	year	year	NOUN
ftr-409	1191	85	)	)	PUNCT
ftr-409	1191	86	;	;	PUNCT
ftr-409	1191	87	marc	marc	PROPN
ftr-409	1191	88	s.	s.	PROPN
ftr-409	1191	89	bekerman	bekerman	PROPN
ftr-409	1191	90	,	,	PUNCT
ftr-409	1191	91	postmortem	postmortem	NOUN
ftr-409	1191	92	planning	planning	NOUN
ftr-409	1191	93	–	–	PUNCT
ftr-409	1191	94	income	income	NOUN
ftr-409	1191	95	tax	tax	NOUN
ftr-409	1191	96	issues	issue	NOUN
ftr-409	1191	97	(	(	PUNCT
ftr-409	1191	98	pli	pli	PROPN
ftr-409	1191	99	2004	2004	NUM
ftr-409	1191	100	)	)	PUNCT
ftr-409	1191	101	(	(	PUNCT
ftr-409	1191	102	discussing	discuss	VERB
ftr-409	1191	103	limitations	limitation	NOUN
ftr-409	1191	104	on	on	ADP
ftr-409	1191	105	estate	estate	NOUN
ftr-409	1191	106	duration	duration	NOUN
ftr-409	1191	107	,	,	PUNCT
ftr-409	1191	108	allocation	allocation	NOUN
ftr-409	1191	109	of	of	ADP
ftr-409	1191	110	appreciation	appreciation	NOUN
ftr-409	1191	111	in	in	ADP
ftr-409	1191	112	the	the	DET
ftr-409	1191	113	estate	estate	NOUN
ftr-409	1191	114	,	,	PUNCT
ftr-409	1191	115	treatment	treatment	NOUN
ftr-409	1191	116	of	of	ADP
ftr-409	1191	117	income	income	NOUN
ftr-409	1191	118	in	in	ADP
ftr-409	1191	119	respect	respect	NOUN
ftr-409	1191	120	of	of	ADP
ftr-409	1191	121	a	a	DET
ftr-409	1191	122	decedent	decedent	NOUN
ftr-409	1191	123	and	and	CCONJ
ftr-409	1191	124	other	other	ADJ
ftr-409	1191	125	issues	issue	NOUN
ftr-409	1191	126	)	)	PUNCT
ftr-409	1191	127	.	.	PUNCT
ftr-409	1192	1	212	212	NUM
ftr-409	1192	2	.	.	PUNCT
ftr-409	1193	1	estates	estate	NOUN
ftr-409	1193	2	do	do	AUX
ftr-409	1193	3	not	not	PART
ftr-409	1193	4	necessarily	necessarily	ADV
ftr-409	1193	5	distribute	distribute	VERB
ftr-409	1193	6	all	all	PRON
ftr-409	1193	7	of	of	ADP
ftr-409	1193	8	their	their	PRON
ftr-409	1193	9	income	income	NOUN
ftr-409	1193	10	and	and	CCONJ
ftr-409	1193	11	thus	thus	ADV
ftr-409	1193	12	do	do	AUX
ftr-409	1193	13	not	not	PART
ftr-409	1193	14	necessarily	necessarily	ADV
ftr-409	1193	15	encounter	encounter	VERB
ftr-409	1193	16	the	the	DET
ftr-409	1193	17	double	double	ADJ
ftr-409	1193	18	tax	tax	NOUN
ftr-409	1193	19	problem	problem	NOUN
ftr-409	1193	20	that	that	SCONJ
ftr-409	1193	21	distribution	distribution	NOUN
ftr-409	1193	22	trusts	trust	NOUN
ftr-409	1193	23	encounter	encounter	VERB
ftr-409	1193	24	are	be	AUX
ftr-409	1193	25	classified	classify	VERB
ftr-409	1193	26	as	as	ADP
ftr-409	1193	27	“	"	PUNCT
ftr-409	1193	28	complex	complex	ADJ
ftr-409	1193	29	trusts	trust	NOUN
ftr-409	1193	30	”	"	PUNCT
ftr-409	1193	31	because	because	SCONJ
ftr-409	1193	32	they	they	PRON
ftr-409	1193	33	,	,	PUNCT
ftr-409	1193	34	by	by	ADP
ftr-409	1193	35	definition	definition	NOUN
ftr-409	1193	36	,	,	PUNCT
ftr-409	1193	37	can	can	AUX
ftr-409	1193	38	not	not	PART
ftr-409	1193	39	required	require	VERB
ftr-409	1193	40	to	to	PART
ftr-409	1193	41	distribute	distribute	VERB
ftr-409	1193	42	their	their	PRON
ftr-409	1193	43	income	income	NOUN
ftr-409	1193	44	on	on	ADP
ftr-409	1193	45	an	an	DET
ftr-409	1193	46	annual	annual	ADJ
ftr-409	1193	47	basis	basis	NOUN
ftr-409	1193	48	.	.	PUNCT
ftr-409	1194	1	see	see	VERB
ftr-409	1194	2	supra	supra	PROPN
ftr-409	1194	3	note	note	PROPN
ftr-409	1194	4	27	27	NUM
ftr-409	1194	5	.	.	NOUN
ftr-409	1194	6	213	213	NUM
ftr-409	1194	7	.	.	PUNCT
ftr-409	1195	1	see	see	VERB
ftr-409	1195	2	supra	supra	PROPN
ftr-409	1195	3	note	note	PROPN
ftr-409	1195	4	24	24	NUM
ftr-409	1195	5	.	.	PUNCT
ftr-409	1196	1	2006	2006	NUM
ftr-409	1196	2	]	]	PUNCT
ftr-409	1197	1	taxing	tax	VERB
ftr-409	1197	2	middle	middle	ADJ
ftr-409	1197	3	class	class	NOUN
ftr-409	1197	4	trust(s	trust(s	PROPN
ftr-409	1197	5	)	)	PUNCT
ftr-409	1197	6	561	561	NUM
ftr-409	1197	7	the	the	DET
ftr-409	1197	8	2	2	NUM
ftr-409	1197	9	%	%	NOUN
ftr-409	1197	10	floor	floor	NOUN
ftr-409	1197	11	.	.	PUNCT
ftr-409	1198	1	the	the	DET
ftr-409	1198	2	short	short	ADJ
ftr-409	1198	3	term	term	NOUN
ftr-409	1198	4	duration	duration	NOUN
ftr-409	1198	5	of	of	ADP
ftr-409	1198	6	estates	estate	NOUN
ftr-409	1198	7	limits	limit	VERB
ftr-409	1198	8	the	the	DET
ftr-409	1198	9	importance	importance	NOUN
ftr-409	1198	10	of	of	ADP
ftr-409	1198	11	the	the	DET
ftr-409	1198	12	issue	issue	NOUN
ftr-409	1198	13	for	for	ADP
ftr-409	1198	14	all	all	DET
ftr-409	1198	15	taxpayers	taxpayer	NOUN
ftr-409	1198	16	,	,	PUNCT
ftr-409	1198	17	however	however	ADV
ftr-409	1198	18	,	,	PUNCT
ftr-409	1198	19	suggesting	suggest	VERB
ftr-409	1198	20	that	that	SCONJ
ftr-409	1198	21	certainty	certainty	NOUN
ftr-409	1198	22	is	be	AUX
ftr-409	1198	23	as	as	ADP
ftr-409	1198	24	,	,	PUNCT
ftr-409	1198	25	or	or	CCONJ
ftr-409	1198	26	more	more	ADJ
ftr-409	1198	27	,	,	PUNCT
ftr-409	1198	28	important	important	ADJ
ftr-409	1198	29	that	that	SCONJ
ftr-409	1198	30	the	the	DET
ftr-409	1198	31	actual	actual	ADJ
ftr-409	1198	32	resolution	resolution	NOUN
ftr-409	1198	33	of	of	ADP
ftr-409	1198	34	the	the	DET
ftr-409	1198	35	issue	issue	NOUN
ftr-409	1198	36	.	.	PUNCT
ftr-409	1199	1	another	another	DET
ftr-409	1199	2	issue	issue	NOUN
ftr-409	1199	3	that	that	SCONJ
ftr-409	1199	4	it	it	PRON
ftr-409	1199	5	would	would	AUX
ftr-409	1199	6	be	be	AUX
ftr-409	1199	7	useful	useful	ADJ
ftr-409	1199	8	for	for	SCONJ
ftr-409	1199	9	the	the	DET
ftr-409	1199	10	regulations	regulation	NOUN
ftr-409	1199	11	to	to	PART
ftr-409	1199	12	address	address	VERB
ftr-409	1199	13	would	would	AUX
ftr-409	1199	14	be	be	AUX
ftr-409	1199	15	the	the	DET
ftr-409	1199	16	treatment	treatment	NOUN
ftr-409	1199	17	of	of	ADP
ftr-409	1199	18	expenses	expense	NOUN
ftr-409	1199	19	incurred	incur	VERB
ftr-409	1199	20	by	by	ADP
ftr-409	1199	21	a	a	DET
ftr-409	1199	22	trust	trust	NOUN
ftr-409	1199	23	in	in	ADP
ftr-409	1199	24	a	a	DET
ftr-409	1199	25	year	year	NOUN
ftr-409	1199	26	that	that	PRON
ftr-409	1199	27	the	the	DET
ftr-409	1199	28	trust	trust	NOUN
ftr-409	1199	29	had	have	VERB
ftr-409	1199	30	no	no	DET
ftr-409	1199	31	net	net	ADJ
ftr-409	1199	32	income	income	NOUN
ftr-409	1199	33	.	.	PUNCT
ftr-409	1200	1	this	this	PRON
ftr-409	1200	2	could	could	AUX
ftr-409	1200	3	occur	occur	VERB
ftr-409	1200	4	if	if	SCONJ
ftr-409	1200	5	the	the	DET
ftr-409	1200	6	trust	trust	NOUN
ftr-409	1200	7	investments	investment	NOUN
ftr-409	1200	8	performed	perform	VERB
ftr-409	1200	9	poorly	poorly	ADV
ftr-409	1200	10	;	;	PUNCT
ftr-409	1200	11	the	the	DET
ftr-409	1200	12	trust	trust	NOUN
ftr-409	1200	13	invested	invest	VERB
ftr-409	1200	14	in	in	ADP
ftr-409	1200	15	assets	asset	NOUN
ftr-409	1200	16	that	that	PRON
ftr-409	1200	17	produced	produce	VERB
ftr-409	1200	18	gains	gain	NOUN
ftr-409	1200	19	attributable	attributable	ADJ
ftr-409	1200	20	to	to	ADP
ftr-409	1200	21	principal	principal	NOUN
ftr-409	1200	22	rather	rather	ADV
ftr-409	1200	23	than	than	ADP
ftr-409	1200	24	returns	return	NOUN
ftr-409	1200	25	classified	classify	VERB
ftr-409	1200	26	as	as	ADP
ftr-409	1200	27	income	income	NOUN
ftr-409	1200	28	such	such	ADJ
ftr-409	1200	29	as	as	ADP
ftr-409	1200	30	dividends	dividend	NOUN
ftr-409	1200	31	and	and	CCONJ
ftr-409	1200	32	interest	interest	NOUN
ftr-409	1200	33	;	;	PUNCT
ftr-409	1200	34	or	or	CCONJ
ftr-409	1200	35	the	the	DET
ftr-409	1200	36	trust	trust	NOUN
ftr-409	1200	37	incurred	incur	VERB
ftr-409	1200	38	extraordinary	extraordinary	ADJ
ftr-409	1200	39	expenses	expense	NOUN
ftr-409	1200	40	.	.	PUNCT
ftr-409	1201	1	in	in	ADP
ftr-409	1201	2	these	these	DET
ftr-409	1201	3	types	type	NOUN
ftr-409	1201	4	of	of	ADP
ftr-409	1201	5	situations	situation	NOUN
ftr-409	1201	6	,	,	PUNCT
ftr-409	1201	7	the	the	DET
ftr-409	1201	8	accumulation	accumulation	NOUN
ftr-409	1201	9	distribution	distribution	NOUN
ftr-409	1201	10	distinction	distinction	NOUN
ftr-409	1201	11	would	would	AUX
ftr-409	1201	12	not	not	PART
ftr-409	1201	13	determine	determine	VERB
ftr-409	1201	14	the	the	DET
ftr-409	1201	15	treatment	treatment	NOUN
ftr-409	1201	16	of	of	ADP
ftr-409	1201	17	expenses	expense	NOUN
ftr-409	1201	18	because	because	SCONJ
ftr-409	1201	19	there	there	PRON
ftr-409	1201	20	would	would	AUX
ftr-409	1201	21	be	be	AUX
ftr-409	1201	22	no	no	DET
ftr-409	1201	23	net	net	ADJ
ftr-409	1201	24	income	income	NOUN
ftr-409	1201	25	either	either	CCONJ
ftr-409	1201	26	to	to	PART
ftr-409	1201	27	accumulate	accumulate	VERB
ftr-409	1201	28	or	or	CCONJ
ftr-409	1201	29	distribute	distribute	VERB
ftr-409	1201	30	.	.	PUNCT
ftr-409	1202	1	as	as	ADP
ftr-409	1202	2	with	with	ADP
ftr-409	1202	3	the	the	DET
ftr-409	1202	4	treatment	treatment	NOUN
ftr-409	1202	5	of	of	ADP
ftr-409	1202	6	expenditures	expenditure	NOUN
ftr-409	1202	7	of	of	ADP
ftr-409	1202	8	estates	estate	NOUN
ftr-409	1202	9	,	,	PUNCT
ftr-409	1202	10	the	the	DET
ftr-409	1202	11	treatment	treatment	NOUN
ftr-409	1202	12	of	of	ADP
ftr-409	1202	13	the	the	DET
ftr-409	1202	14	expenditures	expenditure	NOUN
ftr-409	1202	15	of	of	ADP
ftr-409	1202	16	these	these	DET
ftr-409	1202	17	trusts	trust	NOUN
ftr-409	1202	18	could	could	AUX
ftr-409	1202	19	be	be	AUX
ftr-409	1202	20	justified	justify	VERB
ftr-409	1202	21	whether	whether	SCONJ
ftr-409	1202	22	the	the	DET
ftr-409	1202	23	resolution	resolution	NOUN
ftr-409	1202	24	was	be	AUX
ftr-409	1202	25	to	to	PART
ftr-409	1202	26	subject	subject	VERB
ftr-409	1202	27	them	they	PRON
ftr-409	1202	28	to	to	ADP
ftr-409	1202	29	the	the	DET
ftr-409	1202	30	2	2	NUM
ftr-409	1202	31	%	%	NOUN
ftr-409	1202	32	floor	floor	NOUN
ftr-409	1202	33	or	or	CCONJ
ftr-409	1202	34	to	to	PART
ftr-409	1202	35	exempt	exempt	VERB
ftr-409	1202	36	them	they	PRON
ftr-409	1202	37	from	from	ADP
ftr-409	1202	38	the	the	DET
ftr-409	1202	39	floor	floor	NOUN
ftr-409	1202	40	.	.	PUNCT
ftr-409	1203	1	this	this	PRON
ftr-409	1203	2	is	be	AUX
ftr-409	1203	3	more	more	ADV
ftr-409	1203	4	difficult	difficult	ADJ
ftr-409	1203	5	to	to	PART
ftr-409	1203	6	resolve	resolve	VERB
ftr-409	1203	7	than	than	ADP
ftr-409	1203	8	the	the	DET
ftr-409	1203	9	estate	estate	NOUN
ftr-409	1203	10	income	income	NOUN
ftr-409	1203	11	issue	issue	NOUN
ftr-409	1203	12	,	,	PUNCT
ftr-409	1203	13	however	however	ADV
ftr-409	1203	14	,	,	PUNCT
ftr-409	1203	15	because	because	SCONJ
ftr-409	1203	16	exempting	exempt	VERB
ftr-409	1203	17	expenses	expense	NOUN
ftr-409	1203	18	of	of	ADP
ftr-409	1203	19	these	these	DET
ftr-409	1203	20	trusts	trust	NOUN
ftr-409	1203	21	would	would	AUX
ftr-409	1203	22	create	create	VERB
ftr-409	1203	23	an	an	DET
ftr-409	1203	24	opportunity	opportunity	NOUN
ftr-409	1203	25	for	for	ADP
ftr-409	1203	26	a	a	DET
ftr-409	1203	27	trust	trust	NOUN
ftr-409	1203	28	that	that	PRON
ftr-409	1203	29	served	serve	VERB
ftr-409	1203	30	the	the	DET
ftr-409	1203	31	objective	objective	NOUN
ftr-409	1203	32	of	of	ADP
ftr-409	1203	33	long	long	ADJ
ftr-409	1203	34	term	term	NOUN
ftr-409	1203	35	wealth	wealth	NOUN
ftr-409	1203	36	accumulation	accumulation	NOUN
ftr-409	1203	37	to	to	PART
ftr-409	1203	38	secure	secure	VERB
ftr-409	1203	39	a	a	DET
ftr-409	1203	40	full	full	ADJ
ftr-409	1203	41	deduction	deduction	NOUN
ftr-409	1203	42	for	for	ADP
ftr-409	1203	43	its	its	PRON
ftr-409	1203	44	expenditures	expenditure	NOUN
ftr-409	1203	45	by	by	ADP
ftr-409	1203	46	investing	invest	VERB
ftr-409	1203	47	in	in	ADP
ftr-409	1203	48	assets	asset	NOUN
ftr-409	1203	49	that	that	PRON
ftr-409	1203	50	returned	return	VERB
ftr-409	1203	51	income	income	NOUN
ftr-409	1203	52	classified	classify	VERB
ftr-409	1203	53	as	as	ADP
ftr-409	1203	54	principal	principal	NOUN
ftr-409	1203	55	for	for	ADP
ftr-409	1203	56	fiduciary	fiduciary	ADJ
ftr-409	1203	57	accounting	accounting	NOUN
ftr-409	1203	58	purposes	purpose	NOUN
ftr-409	1203	59	.	.	PUNCT
ftr-409	1204	1	on	on	ADP
ftr-409	1204	2	the	the	DET
ftr-409	1204	3	other	other	ADJ
ftr-409	1204	4	hand	hand	NOUN
ftr-409	1204	5	,	,	PUNCT
ftr-409	1204	6	a	a	DET
ftr-409	1204	7	trust	trust	NOUN
ftr-409	1204	8	subjecting	subject	VERB
ftr-409	1204	9	these	these	DET
ftr-409	1204	10	expenditures	expenditure	NOUN
ftr-409	1204	11	to	to	ADP
ftr-409	1204	12	the	the	DET
ftr-409	1204	13	2	2	NUM
ftr-409	1204	14	%	%	NOUN
ftr-409	1204	15	floor	floor	NOUN
ftr-409	1204	16	would	would	AUX
ftr-409	1204	17	penalize	penalize	VERB
ftr-409	1204	18	beneficiaries	beneficiary	NOUN
ftr-409	1204	19	of	of	ADP
ftr-409	1204	20	support	support	NOUN
ftr-409	1204	21	trusts	trust	VERB
ftr-409	1204	22	whose	whose	DET
ftr-409	1204	23	income	income	NOUN
ftr-409	1204	24	was	be	AUX
ftr-409	1204	25	already	already	ADV
ftr-409	1204	26	reduced	reduce	VERB
ftr-409	1204	27	by	by	ADP
ftr-409	1204	28	poor	poor	ADJ
ftr-409	1204	29	returns	return	NOUN
ftr-409	1204	30	,	,	PUNCT
ftr-409	1204	31	extraordinary	extraordinary	ADJ
ftr-409	1204	32	expenses	expense	NOUN
ftr-409	1204	33	or	or	CCONJ
ftr-409	1204	34	other	other	ADJ
ftr-409	1204	35	economic	economic	ADJ
ftr-409	1204	36	circumstances	circumstance	NOUN
ftr-409	1204	37	.	.	PUNCT
ftr-409	1205	1	this	this	DET
ftr-409	1205	2	type	type	NOUN
ftr-409	1205	3	of	of	ADP
ftr-409	1205	4	issue	issue	NOUN
ftr-409	1205	5	is	be	AUX
ftr-409	1205	6	particularly	particularly	ADV
ftr-409	1205	7	suited	suit	VERB
ftr-409	1205	8	to	to	ADP
ftr-409	1205	9	regulatory	regulatory	ADJ
ftr-409	1205	10	resolution	resolution	NOUN
ftr-409	1205	11	,	,	PUNCT
ftr-409	1205	12	because	because	SCONJ
ftr-409	1205	13	regulations	regulation	NOUN
ftr-409	1205	14	can	can	AUX
ftr-409	1205	15	create	create	VERB
ftr-409	1205	16	a	a	DET
ftr-409	1205	17	series	series	NOUN
ftr-409	1205	18	of	of	ADP
ftr-409	1205	19	detailed	detailed	ADJ
ftr-409	1205	20	rules	rule	NOUN
ftr-409	1205	21	that	that	PRON
ftr-409	1205	22	address	address	VERB
ftr-409	1205	23	the	the	DET
ftr-409	1205	24	most	most	ADV
ftr-409	1205	25	typical	typical	ADJ
ftr-409	1205	26	situations	situation	NOUN
ftr-409	1205	27	.	.	PUNCT
ftr-409	1206	1	the	the	DET
ftr-409	1206	2	regulation	regulation	NOUN
ftr-409	1206	3	could	could	AUX
ftr-409	1206	4	provide	provide	VERB
ftr-409	1206	5	,	,	PUNCT
ftr-409	1206	6	for	for	ADP
ftr-409	1206	7	example	example	NOUN
ftr-409	1206	8	,	,	PUNCT
ftr-409	1206	9	that	that	PRON
ftr-409	1206	10	trusts	trust	NOUN
ftr-409	1206	11	mandated	mandate	VERB
ftr-409	1206	12	to	to	PART
ftr-409	1206	13	distribute	distribute	VERB
ftr-409	1206	14	income	income	NOUN
ftr-409	1206	15	would	would	AUX
ftr-409	1206	16	be	be	AUX
ftr-409	1206	17	entitled	entitle	VERB
ftr-409	1206	18	to	to	ADP
ftr-409	1206	19	exemption	exemption	NOUN
ftr-409	1206	20	from	from	ADP
ftr-409	1206	21	the	the	DET
ftr-409	1206	22	2	2	NUM
ftr-409	1206	23	%	%	NOUN
ftr-409	1206	24	floor	floor	NOUN
ftr-409	1206	25	even	even	ADV
ftr-409	1206	26	if	if	SCONJ
ftr-409	1206	27	there	there	PRON
ftr-409	1206	28	was	be	VERB
ftr-409	1206	29	no	no	DET
ftr-409	1206	30	income	income	NOUN
ftr-409	1206	31	to	to	PART
ftr-409	1206	32	distribute	distribute	VERB
ftr-409	1206	33	.	.	PUNCT
ftr-409	1207	1	this	this	PRON
ftr-409	1207	2	would	would	AUX
ftr-409	1207	3	allow	allow	VERB
ftr-409	1207	4	trusts	trust	NOUN
ftr-409	1207	5	that	that	SCONJ
ftr-409	1207	6	,	,	PUNCT
ftr-409	1207	7	by	by	ADP
ftr-409	1207	8	their	their	PRON
ftr-409	1207	9	terms	term	NOUN
ftr-409	1207	10	must	must	AUX
ftr-409	1207	11	function	function	VERB
ftr-409	1207	12	as	as	ADP
ftr-409	1207	13	support	support	NOUN
ftr-409	1207	14	trusts	trust	NOUN
ftr-409	1207	15	,	,	PUNCT
ftr-409	1207	16	to	to	PART
ftr-409	1207	17	benefit	benefit	VERB
ftr-409	1207	18	from	from	ADP
ftr-409	1207	19	the	the	DET
ftr-409	1207	20	exemption	exemption	NOUN
ftr-409	1207	21	from	from	ADP
ftr-409	1207	22	the	the	DET
ftr-409	1207	23	2	2	NUM
ftr-409	1207	24	%	%	NOUN
ftr-409	1207	25	floor	floor	NOUN
ftr-409	1207	26	.	.	PUNCT
ftr-409	1208	1	regulations	regulation	NOUN
ftr-409	1208	2	also	also	ADV
ftr-409	1208	3	could	could	AUX
ftr-409	1208	4	provide	provide	VERB
ftr-409	1208	5	presumptions	presumption	NOUN
ftr-409	1208	6	that	that	PRON
ftr-409	1208	7	would	would	AUX
ftr-409	1208	8	provide	provide	VERB
ftr-409	1208	9	clear	clear	ADJ
ftr-409	1208	10	guidance	guidance	NOUN
ftr-409	1208	11	for	for	ADP
ftr-409	1208	12	trustees	trustee	NOUN
ftr-409	1208	13	,	,	PUNCT
ftr-409	1208	14	but	but	CCONJ
ftr-409	1208	15	at	at	ADP
ftr-409	1208	16	the	the	DET
ftr-409	1208	17	same	same	ADJ
ftr-409	1208	18	time	time	NOUN
ftr-409	1208	19	preserve	preserve	VERB
ftr-409	1208	20	an	an	DET
ftr-409	1208	21	opportunity	opportunity	NOUN
ftr-409	1208	22	for	for	SCONJ
ftr-409	1208	23	the	the	DET
ftr-409	1208	24	irs	irs	PROPN
ftr-409	1208	25	to	to	PART
ftr-409	1208	26	challenge	challenge	VERB
ftr-409	1208	27	abusive	abusive	ADJ
ftr-409	1208	28	practice	practice	NOUN
ftr-409	1208	29	.	.	PUNCT
ftr-409	1209	1	such	such	DET
ftr-409	1209	2	a	a	DET
ftr-409	1209	3	regulatory	regulatory	ADJ
ftr-409	1209	4	provision	provision	NOUN
ftr-409	1209	5	might	might	AUX
ftr-409	1209	6	provide	provide	VERB
ftr-409	1209	7	that	that	PRON
ftr-409	1209	8	trusts	trust	NOUN
ftr-409	1209	9	with	with	ADP
ftr-409	1209	10	no	no	DET
ftr-409	1209	11	income	income	NOUN
ftr-409	1209	12	for	for	ADP
ftr-409	1209	13	taxable	taxable	ADJ
ftr-409	1209	14	would	would	AUX
ftr-409	1209	15	be	be	AUX
ftr-409	1209	16	classified	classify	VERB
ftr-409	1209	17	as	as	ADP
ftr-409	1209	18	a	a	DET
ftr-409	1209	19	distribution	distribution	NOUN
ftr-409	1209	20	trust	trust	NOUN
ftr-409	1209	21	or	or	CCONJ
ftr-409	1209	22	an	an	DET
ftr-409	1209	23	accumulation	accumulation	NOUN
ftr-409	1209	24	trust	trust	NOUN
ftr-409	1209	25	based	base	VERB
ftr-409	1209	26	upon	upon	SCONJ
ftr-409	1209	27	the	the	DET
ftr-409	1209	28	use	use	NOUN
ftr-409	1209	29	of	of	ADP
ftr-409	1209	30	trust	trust	NOUN
ftr-409	1209	31	income	income	NOUN
ftr-409	1209	32	in	in	ADP
ftr-409	1209	33	the	the	DET
ftr-409	1209	34	last	last	ADJ
ftr-409	1209	35	year	year	NOUN
ftr-409	1209	36	in	in	ADP
ftr-409	1209	37	which	which	PRON
ftr-409	1209	38	the	the	DET
ftr-409	1209	39	trust	trust	NOUN
ftr-409	1209	40	had	have	VERB
ftr-409	1209	41	income	income	NOUN
ftr-409	1209	42	to	to	PART
ftr-409	1209	43	distribute	distribute	VERB
ftr-409	1209	44	or	or	CCONJ
ftr-409	1209	45	accumulate	accumulate	VERB
ftr-409	1209	46	.	.	PUNCT
ftr-409	1210	1	this	this	DET
ftr-409	1210	2	provision	provision	NOUN
ftr-409	1210	3	could	could	AUX
ftr-409	1210	4	be	be	AUX
ftr-409	1210	5	limited	limit	VERB
ftr-409	1210	6	by	by	ADP
ftr-409	1210	7	a	a	DET
ftr-409	1210	8	time	time	NOUN
ftr-409	1210	9	period	period	NOUN
ftr-409	1210	10	,	,	PUNCT
ftr-409	1210	11	after	after	ADP
ftr-409	1210	12	which	which	PRON
ftr-409	1210	13	the	the	DET
ftr-409	1210	14	trust	trust	NOUN
ftr-409	1210	15	would	would	AUX
ftr-409	1210	16	be	be	AUX
ftr-409	1210	17	denied	deny	VERB
ftr-409	1210	18	exemption	exemption	NOUN
ftr-409	1210	19	for	for	ADP
ftr-409	1210	20	expenses	expense	NOUN
ftr-409	1210	21	from	from	ADP
ftr-409	1210	22	the	the	DET
ftr-409	1210	23	2	2	NUM
ftr-409	1210	24	%	%	NOUN
ftr-409	1210	25	floor	floor	NOUN
ftr-409	1210	26	,	,	PUNCT
ftr-409	1210	27	either	either	CCONJ
ftr-409	1210	28	absolutely	absolutely	ADV
ftr-409	1210	29	,	,	PUNCT
ftr-409	1210	30	or	or	CCONJ
ftr-409	1210	31	subject	subject	VERB
ftr-409	1210	32	to	to	ADP
ftr-409	1210	33	showing	show	VERB
ftr-409	1210	34	that	that	SCONJ
ftr-409	1210	35	the	the	DET
ftr-409	1210	36	trust	trust	NOUN
ftr-409	1210	37	was	be	AUX
ftr-409	1210	38	not	not	PART
ftr-409	1210	39	functioning	function	VERB
ftr-409	1210	40	as	as	ADP
ftr-409	1210	41	an	an	DET
ftr-409	1210	42	accumulation	accumulation	NOUN
ftr-409	1210	43	trust	trust	NOUN
ftr-409	1210	44	.	.	PUNCT
ftr-409	1211	1	a	a	DET
ftr-409	1211	2	third	third	ADJ
ftr-409	1211	3	issue	issue	NOUN
ftr-409	1211	4	that	that	SCONJ
ftr-409	1211	5	regulations	regulation	NOUN
ftr-409	1211	6	,	,	PUNCT
ftr-409	1211	7	if	if	SCONJ
ftr-409	1211	8	issued	issue	VERB
ftr-409	1211	9	,	,	PUNCT
ftr-409	1211	10	should	should	AUX
ftr-409	1211	11	address	address	VERB
ftr-409	1211	12	is	be	AUX
ftr-409	1211	13	the	the	DET
ftr-409	1211	14	treatment	treatment	NOUN
ftr-409	1211	15	of	of	ADP
ftr-409	1211	16	trusts	trust	NOUN
ftr-409	1211	17	that	that	PRON
ftr-409	1211	18	are	be	AUX
ftr-409	1211	19	required	require	VERB
ftr-409	1211	20	to	to	ADP
ftr-409	1211	21	,	,	PUNCT
ftr-409	1211	22	but	but	CCONJ
ftr-409	1211	23	do	do	AUX
ftr-409	1211	24	not	not	PART
ftr-409	1211	25	,	,	PUNCT
ftr-409	1211	26	distribute	distribute	VERB
ftr-409	1211	27	income	income	NOUN
ftr-409	1211	28	.	.	PUNCT
ftr-409	1212	1	this	this	DET
ftr-409	1212	2	situation	situation	NOUN
ftr-409	1212	3	arises	arise	VERB
ftr-409	1212	4	when	when	SCONJ
ftr-409	1212	5	there	there	PRON
ftr-409	1212	6	is	be	VERB
ftr-409	1212	7	a	a	DET
ftr-409	1212	8	question	question	NOUN
ftr-409	1212	9	about	about	ADP
ftr-409	1212	10	who	who	PRON
ftr-409	1212	11	is	be	AUX
ftr-409	1212	12	entitled	entitle	VERB
ftr-409	1212	13	to	to	PART
ftr-409	1212	14	trust	trust	VERB
ftr-409	1212	15	income	income	NOUN
ftr-409	1212	16	or	or	CCONJ
ftr-409	1212	17	an	an	DET
ftr-409	1212	18	income214	income214	PROPN
ftr-409	1212	19	214	214	NUM
ftr-409	1212	20	.	.	PUNCT
ftr-409	1213	1	see	see	VERB
ftr-409	1213	2	,	,	PUNCT
ftr-409	1213	3	e.g.	e.g.	ADV
ftr-409	1213	4	,	,	PUNCT
ftr-409	1213	5	estate	estate	NOUN
ftr-409	1213	6	of	of	ADP
ftr-409	1213	7	mildred	mildred	PROPN
ftr-409	1213	8	bruchman	bruchman	PROPN
ftr-409	1213	9	,	,	PUNCT
ftr-409	1213	10	53	53	NUM
ftr-409	1213	11	t.c	t.c	PROPN
ftr-409	1213	12	.	.	PROPN
ftr-409	1214	1	403	403	NUM
ftr-409	1214	2	(	(	PUNCT
ftr-409	1214	3	1960	1960	NUM
ftr-409	1214	4	)	)	PUNCT
ftr-409	1214	5	.	.	PUNCT
ftr-409	1215	1	562	562	NUM
ftr-409	1215	2	florida	florida	PROPN
ftr-409	1215	3	tax	tax	NOUN
ftr-409	1215	4	review	review	NOUN
ftr-409	1215	5	[	[	X
ftr-409	1215	6	vol.7:8	vol.7:8	ADJ
ftr-409	1215	7	beneficiary	beneficiary	NOUN
ftr-409	1215	8	refuses	refuse	VERB
ftr-409	1215	9	to	to	PART
ftr-409	1215	10	accept	accept	VERB
ftr-409	1215	11	a	a	DET
ftr-409	1215	12	distribution	distribution	NOUN
ftr-409	1215	13	.	.	PUNCT
ftr-409	1216	1	these	these	DET
ftr-409	1216	2	trusts	trust	NOUN
ftr-409	1216	3	should	should	AUX
ftr-409	1216	4	be	be	AUX
ftr-409	1216	5	entitled	entitle	VERB
ftr-409	1216	6	to215	to215	PROPN
ftr-409	1216	7	deduct	deduct	NOUN
ftr-409	1216	8	expenses	expense	NOUN
ftr-409	1216	9	because	because	SCONJ
ftr-409	1216	10	the	the	DET
ftr-409	1216	11	terms	term	NOUN
ftr-409	1216	12	of	of	ADP
ftr-409	1216	13	the	the	DET
ftr-409	1216	14	trust	trust	NOUN
ftr-409	1216	15	indicate	indicate	VERB
ftr-409	1216	16	that	that	SCONJ
ftr-409	1216	17	the	the	DET
ftr-409	1216	18	trust	trust	NOUN
ftr-409	1216	19	does	do	AUX
ftr-409	1216	20	not	not	PART
ftr-409	1216	21	serve	serve	VERB
ftr-409	1216	22	the	the	DET
ftr-409	1216	23	objective	objective	NOUN
ftr-409	1216	24	of	of	ADP
ftr-409	1216	25	long	long	ADJ
ftr-409	1216	26	term	term	NOUN
ftr-409	1216	27	wealth	wealth	NOUN
ftr-409	1216	28	accumulation	accumulation	NOUN
ftr-409	1216	29	.	.	PUNCT
ftr-409	1217	1	other	other	ADJ
ftr-409	1217	2	situations	situation	NOUN
ftr-409	1217	3	could	could	AUX
ftr-409	1217	4	justify	justify	VERB
ftr-409	1217	5	regulatory	regulatory	ADJ
ftr-409	1217	6	treatment	treatment	NOUN
ftr-409	1217	7	as	as	ADV
ftr-409	1217	8	well	well	ADV
ftr-409	1217	9	if	if	SCONJ
ftr-409	1217	10	they	they	PRON
ftr-409	1217	11	would	would	AUX
ftr-409	1217	12	arise	arise	VERB
ftr-409	1217	13	with	with	ADP
ftr-409	1217	14	sufficient	sufficient	ADJ
ftr-409	1217	15	frequency	frequency	NOUN
ftr-409	1217	16	to	to	PART
ftr-409	1217	17	merit	merit	VERB
ftr-409	1217	18	special	special	ADJ
ftr-409	1217	19	consideration	consideration	NOUN
ftr-409	1217	20	.	.	PUNCT
ftr-409	1218	1	the	the	DET
ftr-409	1218	2	objective216	objective216	PROPN
ftr-409	1218	3	of	of	ADP
ftr-409	1218	4	regulations	regulation	NOUN
ftr-409	1218	5	,	,	PUNCT
ftr-409	1218	6	if	if	SCONJ
ftr-409	1218	7	issued	issue	VERB
ftr-409	1218	8	,	,	PUNCT
ftr-409	1218	9	should	should	AUX
ftr-409	1218	10	be	be	AUX
ftr-409	1218	11	to	to	PART
ftr-409	1218	12	clarify	clarify	VERB
ftr-409	1218	13	the	the	DET
ftr-409	1218	14	application	application	NOUN
ftr-409	1218	15	of	of	ADP
ftr-409	1218	16	the	the	DET
ftr-409	1218	17	accumulation	accumulation	NOUN
ftr-409	1218	18	-	-	PUNCT
ftr-409	1218	19	distribution	distribution	NOUN
ftr-409	1218	20	distinction	distinction	NOUN
ftr-409	1218	21	rather	rather	ADV
ftr-409	1218	22	than	than	ADP
ftr-409	1218	23	to	to	PART
ftr-409	1218	24	create	create	VERB
ftr-409	1218	25	a	a	DET
ftr-409	1218	26	new	new	ADJ
ftr-409	1218	27	standard	standard	NOUN
ftr-409	1218	28	for	for	ADP
ftr-409	1218	29	determining	determine	VERB
ftr-409	1218	30	the	the	DET
ftr-409	1218	31	scope	scope	NOUN
ftr-409	1218	32	of	of	ADP
ftr-409	1218	33	the	the	DET
ftr-409	1218	34	2	2	NUM
ftr-409	1218	35	%	%	NOUN
ftr-409	1218	36	floor	floor	NOUN
ftr-409	1218	37	or	or	CCONJ
ftr-409	1218	38	to	to	PART
ftr-409	1218	39	accommodate	accommodate	VERB
ftr-409	1218	40	every	every	DET
ftr-409	1218	41	idiosyncratic	idiosyncratic	ADJ
ftr-409	1218	42	situation	situation	NOUN
ftr-409	1218	43	that	that	PRON
ftr-409	1218	44	might	might	AUX
ftr-409	1218	45	arise	arise	VERB
ftr-409	1218	46	.	.	PUNCT
ftr-409	1219	1	the	the	DET
ftr-409	1219	2	amounts	amount	NOUN
ftr-409	1219	3	involved	involve	VERB
ftr-409	1219	4	in	in	ADP
ftr-409	1219	5	this	this	DET
ftr-409	1219	6	issue	issue	NOUN
ftr-409	1219	7	simply	simply	ADV
ftr-409	1219	8	do	do	AUX
ftr-409	1219	9	not	not	PART
ftr-409	1219	10	merit	merit	VERB
ftr-409	1219	11	extensive	extensive	ADJ
ftr-409	1219	12	attention	attention	NOUN
ftr-409	1219	13	by	by	ADP
ftr-409	1219	14	treasury	treasury	PROPN
ftr-409	1219	15	.	.	PUNCT
ftr-409	1220	1	if	if	SCONJ
ftr-409	1220	2	they	they	PRON
ftr-409	1220	3	merit	merit	VERB
ftr-409	1220	4	extensive	extensive	ADJ
ftr-409	1220	5	attention	attention	NOUN
ftr-409	1220	6	by	by	ADP
ftr-409	1220	7	the	the	DET
ftr-409	1220	8	trustees	trustee	NOUN
ftr-409	1220	9	of	of	ADP
ftr-409	1220	10	a	a	DET
ftr-409	1220	11	particular	particular	ADJ
ftr-409	1220	12	trust	trust	NOUN
ftr-409	1220	13	,	,	PUNCT
ftr-409	1220	14	then	then	ADV
ftr-409	1220	15	the	the	DET
ftr-409	1220	16	trust	trust	NOUN
ftr-409	1220	17	is	be	AUX
ftr-409	1220	18	probably	probably	ADV
ftr-409	1220	19	large	large	ADJ
ftr-409	1220	20	enough	enough	ADV
ftr-409	1220	21	to	to	PART
ftr-409	1220	22	justify	justify	VERB
ftr-409	1220	23	subjecting	subject	VERB
ftr-409	1220	24	its	its	PRON
ftr-409	1220	25	expenses	expense	NOUN
ftr-409	1220	26	to	to	ADP
ftr-409	1220	27	the	the	DET
ftr-409	1220	28	2	2	NUM
ftr-409	1220	29	%	%	NOUN
ftr-409	1220	30	floor	floor	NOUN
ftr-409	1220	31	.	.	PUNCT
ftr-409	1221	1	the	the	DET
ftr-409	1221	2	following	follow	VERB
ftr-409	1221	3	text	text	NOUN
ftr-409	1221	4	,	,	PUNCT
ftr-409	1221	5	which	which	PRON
ftr-409	1221	6	addresses	address	VERB
ftr-409	1221	7	the	the	DET
ftr-409	1221	8	issues	issue	NOUN
ftr-409	1221	9	discussed	discuss	VERB
ftr-409	1221	10	above	above	ADV
ftr-409	1221	11	,	,	PUNCT
ftr-409	1221	12	could	could	AUX
ftr-409	1221	13	serve	serve	VERB
ftr-409	1221	14	as	as	ADP
ftr-409	1221	15	a	a	DET
ftr-409	1221	16	regulatory	regulatory	ADJ
ftr-409	1221	17	standard	standard	NOUN
ftr-409	1221	18	for	for	ADP
ftr-409	1221	19	section	section	NOUN
ftr-409	1221	20	67(e	67(e	PROPN
ftr-409	1221	21	):	):	PUNCT
ftr-409	1221	22	general	general	ADJ
ftr-409	1221	23	rule	rule	NOUN
ftr-409	1221	24	.	.	PUNCT
ftr-409	1222	1	for	for	ADP
ftr-409	1222	2	purposes	purpose	NOUN
ftr-409	1222	3	of	of	ADP
ftr-409	1222	4	section	section	NOUN
ftr-409	1222	5	67(e	67(e	NUM
ftr-409	1222	6	)	)	PUNCT
ftr-409	1222	7	,	,	PUNCT
ftr-409	1222	8	costs	cost	VERB
ftr-409	1222	9	“	"	PUNCT
ftr-409	1222	10	that	that	PRON
ftr-409	1222	11	would	would	AUX
ftr-409	1222	12	not	not	PART
ftr-409	1222	13	have	have	AUX
ftr-409	1222	14	been	be	AUX
ftr-409	1222	15	incurred	incur	VERB
ftr-409	1222	16	had	have	VERB
ftr-409	1222	17	the	the	DET
ftr-409	1222	18	property	property	NOUN
ftr-409	1222	19	not	not	PART
ftr-409	1222	20	been	be	AUX
ftr-409	1222	21	held	hold	VERB
ftr-409	1222	22	in	in	ADP
ftr-409	1222	23	trust	trust	NOUN
ftr-409	1222	24	or	or	CCONJ
ftr-409	1222	25	by	by	ADP
ftr-409	1222	26	an	an	DET
ftr-409	1222	27	estate	estate	NOUN
ftr-409	1222	28	”	"	PUNCT
ftr-409	1222	29	include	include	VERB
ftr-409	1222	30	all	all	DET
ftr-409	1222	31	costs	cost	NOUN
ftr-409	1222	32	incurred	incur	VERB
ftr-409	1222	33	by	by	ADP
ftr-409	1222	34	trusts	trust	NOUN
ftr-409	1222	35	that	that	PRON
ftr-409	1222	36	distribute	distribute	VERB
ftr-409	1222	37	all	all	PRON
ftr-409	1222	38	of	of	ADP
ftr-409	1222	39	their	their	PRON
ftr-409	1222	40	income	income	NOUN
ftr-409	1222	41	within	within	ADP
ftr-409	1222	42	the	the	DET
ftr-409	1222	43	meaning	meaning	NOUN
ftr-409	1222	44	of	of	ADP
ftr-409	1222	45	section	section	NOUN
ftr-409	1222	46	641(c	641(c	PROPN
ftr-409	1222	47	)	)	PUNCT
ftr-409	1222	48	for	for	ADP
ftr-409	1222	49	the	the	DET
ftr-409	1222	50	taxable	taxable	ADJ
ftr-409	1222	51	year	year	NOUN
ftr-409	1222	52	in	in	ADP
ftr-409	1222	53	which	which	PRON
ftr-409	1222	54	such	such	ADJ
ftr-409	1222	55	expenditures	expenditure	NOUN
ftr-409	1222	56	are	be	AUX
ftr-409	1222	57	incurred	incur	VERB
ftr-409	1222	58	,	,	PUNCT
ftr-409	1222	59	and	and	CCONJ
ftr-409	1222	60	no	no	DET
ftr-409	1222	61	costs	cost	NOUN
ftr-409	1222	62	incurred	incur	VERB
ftr-409	1222	63	by	by	ADP
ftr-409	1222	64	trusts	trust	NOUN
ftr-409	1222	65	that	that	PRON
ftr-409	1222	66	distribute	distribute	VERB
ftr-409	1222	67	less	less	ADJ
ftr-409	1222	68	than	than	ADP
ftr-409	1222	69	all	all	PRON
ftr-409	1222	70	of	of	ADP
ftr-409	1222	71	their	their	PRON
ftr-409	1222	72	income	income	NOUN
ftr-409	1222	73	.	.	PUNCT
ftr-409	1223	1	estates	estate	NOUN
ftr-409	1223	2	.	.	PUNCT
ftr-409	1224	1	for	for	ADP
ftr-409	1224	2	purposes	purpose	NOUN
ftr-409	1224	3	of	of	ADP
ftr-409	1224	4	section	section	NOUN
ftr-409	1224	5	67(e	67(e	NUM
ftr-409	1224	6	)	)	PUNCT
ftr-409	1224	7	,	,	PUNCT
ftr-409	1224	8	expenses	expense	NOUN
ftr-409	1224	9	incurred	incur	VERB
ftr-409	1224	10	by	by	ADP
ftr-409	1224	11	an	an	DET
ftr-409	1224	12	estate	estate	NOUN
ftr-409	1224	13	shall	shall	AUX
ftr-409	1224	14	be	be	AUX
ftr-409	1224	15	treated	treat	VERB
ftr-409	1224	16	as	as	ADV
ftr-409	1224	17	exempt	exempt	ADJ
ftr-409	1224	18	from	from	ADP
ftr-409	1224	19	section	section	NOUN
ftr-409	1224	20	67(a	67(a	NUM
ftr-409	1224	21	)	)	PUNCT
ftr-409	1224	22	for	for	ADP
ftr-409	1224	23	as	as	ADV
ftr-409	1224	24	long	long	ADV
ftr-409	1224	25	as	as	SCONJ
ftr-409	1224	26	the	the	DET
ftr-409	1224	27	estate	estate	NOUN
ftr-409	1224	28	is	be	AUX
ftr-409	1224	29	recognized	recognize	VERB
ftr-409	1224	30	as	as	ADP
ftr-409	1224	31	a	a	DET
ftr-409	1224	32	separate	separate	ADJ
ftr-409	1224	33	taxable	taxable	ADJ
ftr-409	1224	34	entity	entity	NOUN
ftr-409	1224	35	under	under	ADP
ftr-409	1224	36	regs	reg	NOUN
ftr-409	1224	37	.	.	PUNCT
ftr-409	1225	1	section	section	NOUN
ftr-409	1225	2	1.641(b)-3	1.641(b)-3	NUM
ftr-409	1225	3	.	.	PUNCT
ftr-409	1226	1	trusts	trust	NOUN
ftr-409	1226	2	with	with	ADP
ftr-409	1226	3	no	no	DET
ftr-409	1226	4	income	income	NOUN
ftr-409	1226	5	for	for	ADP
ftr-409	1226	6	a	a	DET
ftr-409	1226	7	taxable	taxable	ADJ
ftr-409	1226	8	year	year	NOUN
ftr-409	1226	9	.	.	PUNCT
ftr-409	1227	1	the	the	DET
ftr-409	1227	2	treatment	treatment	NOUN
ftr-409	1227	3	of	of	ADP
ftr-409	1227	4	expenses	expense	NOUN
ftr-409	1227	5	incurred	incur	VERB
ftr-409	1227	6	by	by	ADP
ftr-409	1227	7	a	a	DET
ftr-409	1227	8	trust	trust	NOUN
ftr-409	1227	9	that	that	PRON
ftr-409	1227	10	has	have	VERB
ftr-409	1227	11	no	no	DET
ftr-409	1227	12	income	income	NOUN
ftr-409	1227	13	to	to	PART
ftr-409	1227	14	distribute	distribute	VERB
ftr-409	1227	15	in	in	ADP
ftr-409	1227	16	a	a	DET
ftr-409	1227	17	given	give	VERB
ftr-409	1227	18	taxable	taxable	ADJ
ftr-409	1227	19	year	year	NOUN
ftr-409	1227	20	shall	shall	AUX
ftr-409	1227	21	depend	depend	VERB
ftr-409	1227	22	upon	upon	SCONJ
ftr-409	1227	23	the	the	DET
ftr-409	1227	24	use	use	NOUN
ftr-409	1227	25	of	of	ADP
ftr-409	1227	26	the	the	DET
ftr-409	1227	27	trust	trust	NOUN
ftr-409	1227	28	income	income	NOUN
ftr-409	1227	29	in	in	ADP
ftr-409	1227	30	the	the	DET
ftr-409	1227	31	last	last	ADJ
ftr-409	1227	32	year	year	NOUN
ftr-409	1227	33	that	that	SCONJ
ftr-409	1227	34	the	the	DET
ftr-409	1227	35	trust	trust	NOUN
ftr-409	1227	36	had	have	AUX
ftr-409	1227	37	income	income	NOUN
ftr-409	1227	38	.	.	PUNCT
ftr-409	1228	1	if	if	SCONJ
ftr-409	1228	2	,	,	PUNCT
ftr-409	1228	3	however	however	ADV
ftr-409	1228	4	,	,	PUNCT
ftr-409	1228	5	the	the	DET
ftr-409	1228	6	trust	trust	NOUN
ftr-409	1228	7	has	have	AUX
ftr-409	1228	8	not	not	PART
ftr-409	1228	9	earned	earn	VERB
ftr-409	1228	10	income	income	NOUN
ftr-409	1228	11	in	in	ADP
ftr-409	1228	12	its	its	PRON
ftr-409	1228	13	last	last	ADJ
ftr-409	1228	14	three	three	NUM
ftr-409	1228	15	consecutive	consecutive	ADJ
ftr-409	1228	16	taxable	taxable	ADJ
ftr-409	1228	17	years	year	NOUN
ftr-409	1228	18	,	,	PUNCT
ftr-409	1228	19	the	the	DET
ftr-409	1228	20	trust	trust	NOUN
ftr-409	1228	21	expenses	expense	NOUN
ftr-409	1228	22	shall	shall	AUX
ftr-409	1228	23	be	be	AUX
ftr-409	1228	24	subject	subject	ADJ
ftr-409	1228	25	to	to	ADP
ftr-409	1228	26	the	the	DET
ftr-409	1228	27	limitations	limitation	NOUN
ftr-409	1228	28	of	of	ADP
ftr-409	1228	29	section	section	NOUN
ftr-409	1228	30	67(a	67(a	NUM
ftr-409	1228	31	)	)	PUNCT
ftr-409	1228	32	.	.	PUNCT
ftr-409	1229	1	215	215	NUM
ftr-409	1229	2	.	.	X
ftr-409	1230	1	see	see	VERB
ftr-409	1230	2	,	,	PUNCT
ftr-409	1230	3	e.g.	e.g.	ADV
ftr-409	1230	4	,	,	PUNCT
ftr-409	1230	5	seligson	seligson	NOUN
ftr-409	1230	6	v.	v.	ADP
ftr-409	1230	7	comm’r	comm’r	NOUN
ftr-409	1230	8	,	,	PUNCT
ftr-409	1230	9	63	63	NUM
ftr-409	1230	10	t.c.m	t.c.m	NOUN
ftr-409	1230	11	.	.	PUNCT
ftr-409	1231	1	(	(	PUNCT
ftr-409	1231	2	cch	cch	NOUN
ftr-409	1231	3	)	)	PUNCT
ftr-409	1231	4	3101	3101	NUM
ftr-409	1231	5	(	(	PUNCT
ftr-409	1231	6	1992	1992	NUM
ftr-409	1231	7	)	)	PUNCT
ftr-409	1231	8	,	,	PUNCT
ftr-409	1231	9	aff’d	aff’d	X
ftr-409	1231	10	mem	mem	X
ftr-409	1231	11	.	.	PUNCT
ftr-409	1232	1	15	15	NUM
ftr-409	1232	2	f.3d	f.3d	NUM
ftr-409	1232	3	1089	1089	NUM
ftr-409	1232	4	(	(	PUNCT
ftr-409	1232	5	9th	9th	ADJ
ftr-409	1232	6	cir	cir	NOUN
ftr-409	1232	7	.	.	PROPN
ftr-409	1232	8	1994	1994	NUM
ftr-409	1232	9	)	)	PUNCT
ftr-409	1232	10	.	.	PUNCT
ftr-409	1233	1	216	216	NUM
ftr-409	1233	2	.	.	PUNCT
ftr-409	1234	1	the	the	DET
ftr-409	1234	2	treatment	treatment	NOUN
ftr-409	1234	3	of	of	ADP
ftr-409	1234	4	deductions	deduction	NOUN
ftr-409	1234	5	in	in	ADP
ftr-409	1234	6	the	the	DET
ftr-409	1234	7	year	year	NOUN
ftr-409	1234	8	of	of	ADP
ftr-409	1234	9	the	the	DET
ftr-409	1234	10	termination	termination	NOUN
ftr-409	1234	11	of	of	ADP
ftr-409	1234	12	a	a	DET
ftr-409	1234	13	trust	trust	NOUN
ftr-409	1234	14	or	or	CCONJ
ftr-409	1234	15	estate	estate	NOUN
ftr-409	1234	16	is	be	AUX
ftr-409	1234	17	another	another	DET
ftr-409	1234	18	issue	issue	NOUN
ftr-409	1234	19	that	that	SCONJ
ftr-409	1234	20	perhaps	perhaps	ADV
ftr-409	1234	21	might	might	AUX
ftr-409	1234	22	merit	merit	VERB
ftr-409	1234	23	regulatory	regulatory	ADJ
ftr-409	1234	24	treatment	treatment	NOUN
ftr-409	1234	25	.	.	PUNCT
ftr-409	1235	1	etheridge	etheridge	PROPN
ftr-409	1235	2	,	,	PUNCT
ftr-409	1235	3	supra	supra	PROPN
ftr-409	1235	4	note	note	PROPN
ftr-409	1235	5	128	128	NUM
ftr-409	1235	6	,	,	PUNCT
ftr-409	1235	7	at	at	ADP
ftr-409	1235	8	28	28	NUM
ftr-409	1235	9	.	.	PUNCT
ftr-409	1236	1	the	the	DET
ftr-409	1236	2	general	general	ADJ
ftr-409	1236	3	rule	rule	NOUN
ftr-409	1236	4	permits	permit	VERB
ftr-409	1236	5	deductions	deduction	NOUN
ftr-409	1236	6	in	in	ADP
ftr-409	1236	7	excess	excess	NOUN
ftr-409	1236	8	of	of	ADP
ftr-409	1236	9	income	income	NOUN
ftr-409	1236	10	to	to	PART
ftr-409	1236	11	pass	pass	VERB
ftr-409	1236	12	through	through	ADP
ftr-409	1236	13	to	to	ADP
ftr-409	1236	14	beneficiaries	beneficiary	NOUN
ftr-409	1236	15	in	in	ADP
ftr-409	1236	16	the	the	DET
ftr-409	1236	17	year	year	NOUN
ftr-409	1236	18	of	of	ADP
ftr-409	1236	19	termination	termination	NOUN
ftr-409	1236	20	.	.	PUNCT
ftr-409	1237	1	irc	irc	PROPN
ftr-409	1237	2	§	§	PROPN
ftr-409	1237	3	642(h)(2	642(h)(2	PROPN
ftr-409	1237	4	)	)	PUNCT
ftr-409	1237	5	.	.	PUNCT
ftr-409	1238	1	under	under	ADP
ftr-409	1238	2	the	the	DET
ftr-409	1238	3	trust	trust	NOUN
ftr-409	1238	4	-	-	PUNCT
ftr-409	1238	5	based	base	VERB
ftr-409	1238	6	interpretation	interpretation	NOUN
ftr-409	1238	7	,	,	PUNCT
ftr-409	1238	8	there	there	PRON
ftr-409	1238	9	would	would	AUX
ftr-409	1238	10	be	be	AUX
ftr-409	1238	11	no	no	DET
ftr-409	1238	12	reason	reason	NOUN
ftr-409	1238	13	to	to	PART
ftr-409	1238	14	deviate	deviate	VERB
ftr-409	1238	15	from	from	ADP
ftr-409	1238	16	the	the	DET
ftr-409	1238	17	general	general	ADJ
ftr-409	1238	18	rule	rule	NOUN
ftr-409	1238	19	.	.	PUNCT
ftr-409	1239	1	2006	2006	NUM
ftr-409	1239	2	]	]	PUNCT
ftr-409	1239	3	taxing	tax	VERB
ftr-409	1239	4	middle	middle	ADJ
ftr-409	1239	5	class	class	NOUN
ftr-409	1239	6	trust(s	trust(s	PROPN
ftr-409	1239	7	)	)	PUNCT
ftr-409	1239	8	563	563	NUM
ftr-409	1239	9	trusts	trust	NOUN
ftr-409	1239	10	required	require	VERB
ftr-409	1239	11	to	to	PART
ftr-409	1239	12	distribute	distribute	VERB
ftr-409	1239	13	all	all	PRON
ftr-409	1239	14	of	of	ADP
ftr-409	1239	15	their	their	PRON
ftr-409	1239	16	income	income	NOUN
ftr-409	1239	17	.	.	PUNCT
ftr-409	1240	1	the	the	DET
ftr-409	1240	2	treatment	treatment	NOUN
ftr-409	1240	3	of	of	ADP
ftr-409	1240	4	expenses	expense	NOUN
ftr-409	1240	5	incurred	incur	VERB
ftr-409	1240	6	by	by	ADP
ftr-409	1240	7	a	a	DET
ftr-409	1240	8	trust	trust	NOUN
ftr-409	1240	9	that	that	PRON
ftr-409	1240	10	is	be	AUX
ftr-409	1240	11	required	require	VERB
ftr-409	1240	12	to	to	PART
ftr-409	1240	13	distribute	distribute	VERB
ftr-409	1240	14	all	all	PRON
ftr-409	1240	15	of	of	ADP
ftr-409	1240	16	its	its	PRON
ftr-409	1240	17	income	income	NOUN
ftr-409	1240	18	within	within	ADP
ftr-409	1240	19	the	the	DET
ftr-409	1240	20	meaning	meaning	NOUN
ftr-409	1240	21	of	of	ADP
ftr-409	1240	22	section	section	NOUN
ftr-409	1240	23	641(c	641(c	PROPN
ftr-409	1240	24	)	)	PUNCT
ftr-409	1240	25	shall	shall	AUX
ftr-409	1240	26	be	be	AUX
ftr-409	1240	27	treated	treat	VERB
ftr-409	1240	28	as	as	ADV
ftr-409	1240	29	exempt	exempt	ADJ
ftr-409	1240	30	from	from	ADP
ftr-409	1240	31	section	section	NOUN
ftr-409	1240	32	67(a	67(a	NUM
ftr-409	1240	33	)	)	PUNCT
ftr-409	1240	34	,	,	PUNCT
ftr-409	1240	35	whether	whether	SCONJ
ftr-409	1240	36	or	or	CCONJ
ftr-409	1240	37	not	not	PART
ftr-409	1240	38	the	the	DET
ftr-409	1240	39	trust	trust	NOUN
ftr-409	1240	40	actually	actually	ADV
ftr-409	1240	41	distributes	distribute	VERB
ftr-409	1240	42	all	all	PRON
ftr-409	1240	43	of	of	ADP
ftr-409	1240	44	its	its	PRON
ftr-409	1240	45	income	income	NOUN
ftr-409	1240	46	in	in	ADP
ftr-409	1240	47	the	the	DET
ftr-409	1240	48	taxable	taxable	ADJ
ftr-409	1240	49	year	year	NOUN
ftr-409	1240	50	that	that	SCONJ
ftr-409	1240	51	expenses	expense	NOUN
ftr-409	1240	52	are	be	AUX
ftr-409	1240	53	incurred	incur	VERB
ftr-409	1240	54	.	.	PUNCT
ftr-409	1241	1	v.	v.	ADP
ftr-409	1241	2	conclusion	conclusion	NOUN
ftr-409	1242	1	the	the	DET
ftr-409	1242	2	inequity	inequity	NOUN
ftr-409	1242	3	brought	bring	VERB
ftr-409	1242	4	about	about	ADP
ftr-409	1242	5	by	by	ADP
ftr-409	1242	6	section	section	NOUN
ftr-409	1242	7	67(e	67(e	NUM
ftr-409	1242	8	)	)	PUNCT
ftr-409	1242	9	happened	happen	VERB
ftr-409	1242	10	because	because	SCONJ
ftr-409	1242	11	the	the	DET
ftr-409	1242	12	adoption	adoption	NOUN
ftr-409	1242	13	of	of	ADP
ftr-409	1242	14	that	that	DET
ftr-409	1242	15	provision	provision	NOUN
ftr-409	1242	16	and	and	CCONJ
ftr-409	1242	17	subsequent	subsequent	ADJ
ftr-409	1242	18	interpretations	interpretation	NOUN
ftr-409	1242	19	of	of	ADP
ftr-409	1242	20	it	it	PRON
ftr-409	1242	21	assumed	assume	VERB
ftr-409	1242	22	that	that	SCONJ
ftr-409	1242	23	trusts	trust	NOUN
ftr-409	1242	24	had	have	VERB
ftr-409	1242	25	no	no	DET
ftr-409	1242	26	relevance	relevance	NOUN
ftr-409	1242	27	to	to	ADP
ftr-409	1242	28	middle	middle	ADJ
ftr-409	1242	29	class	class	NOUN
ftr-409	1242	30	taxpayers	taxpayer	NOUN
ftr-409	1242	31	.	.	PUNCT
ftr-409	1243	1	this	this	DET
ftr-409	1243	2	issue	issue	NOUN
ftr-409	1243	3	is	be	AUX
ftr-409	1243	4	important	important	ADJ
ftr-409	1243	5	to	to	PART
ftr-409	1243	6	equity	equity	NOUN
ftr-409	1243	7	both	both	CCONJ
ftr-409	1243	8	substantively	substantively	ADV
ftr-409	1243	9	and	and	CCONJ
ftr-409	1243	10	symbolically	symbolically	ADV
ftr-409	1243	11	.	.	PUNCT
ftr-409	1244	1	substantively	substantively	ADV
ftr-409	1244	2	,	,	PUNCT
ftr-409	1244	3	trusts	trust	NOUN
ftr-409	1244	4	established	establish	VERB
ftr-409	1244	5	by	by	ADP
ftr-409	1244	6	wealthy	wealthy	ADJ
ftr-409	1244	7	individuals	individual	NOUN
ftr-409	1244	8	for	for	ADP
ftr-409	1244	9	long	long	ADJ
ftr-409	1244	10	term	term	NOUN
ftr-409	1244	11	wealth	wealth	NOUN
ftr-409	1244	12	accumulation	accumulation	NOUN
ftr-409	1244	13	to	to	PART
ftr-409	1244	14	benefit	benefit	VERB
ftr-409	1244	15	descendants	descendant	NOUN
ftr-409	1244	16	in	in	ADP
ftr-409	1244	17	the	the	DET
ftr-409	1244	18	future	future	NOUN
ftr-409	1244	19	would	would	AUX
ftr-409	1244	20	contribute	contribute	VERB
ftr-409	1244	21	more	more	ADJ
ftr-409	1244	22	to	to	ADP
ftr-409	1244	23	tax	tax	NOUN
ftr-409	1244	24	revenues	revenue	NOUN
ftr-409	1244	25	and	and	CCONJ
ftr-409	1244	26	the	the	DET
ftr-409	1244	27	burden	burden	NOUN
ftr-409	1244	28	on	on	ADP
ftr-409	1244	29	other	other	ADJ
ftr-409	1244	30	taxpayers	taxpayer	NOUN
ftr-409	1244	31	would	would	AUX
ftr-409	1244	32	be	be	AUX
ftr-409	1244	33	relieved	relieve	VERB
ftr-409	1244	34	in	in	ADP
ftr-409	1244	35	a	a	DET
ftr-409	1244	36	corresponding	corresponding	ADJ
ftr-409	1244	37	amount	amount	NOUN
ftr-409	1244	38	.	.	PUNCT
ftr-409	1245	1	the	the	DET
ftr-409	1245	2	symbolic	symbolic	ADJ
ftr-409	1245	3	importance	importance	NOUN
ftr-409	1245	4	of	of	ADP
ftr-409	1245	5	the	the	DET
ftr-409	1245	6	issue	issue	NOUN
ftr-409	1245	7	is	be	AUX
ftr-409	1245	8	that	that	SCONJ
ftr-409	1245	9	it	it	PRON
ftr-409	1245	10	highlights	highlight	VERB
ftr-409	1245	11	the	the	DET
ftr-409	1245	12	need	need	NOUN
ftr-409	1245	13	to	to	PART
ftr-409	1245	14	understand	understand	VERB
ftr-409	1245	15	who	who	PRON
ftr-409	1245	16	tax	tax	NOUN
ftr-409	1245	17	provisions	provision	NOUN
ftr-409	1245	18	affect	affect	VERB
ftr-409	1245	19	and	and	CCONJ
ftr-409	1245	20	what	what	PRON
ftr-409	1245	21	that	that	DET
ftr-409	1245	22	effect	effect	NOUN
ftr-409	1245	23	is	be	AUX
ftr-409	1245	24	.	.	PUNCT
ftr-409	1246	1	without	without	ADP
ftr-409	1246	2	this	this	DET
ftr-409	1246	3	understanding	understanding	NOUN
ftr-409	1246	4	,	,	PUNCT
ftr-409	1246	5	tax	tax	NOUN
ftr-409	1246	6	reform	reform	NOUN
ftr-409	1246	7	can	can	AUX
ftr-409	1246	8	never	never	ADV
ftr-409	1246	9	move	move	VERB
ftr-409	1246	10	beyond	beyond	ADP
ftr-409	1246	11	the	the	DET
ftr-409	1246	12	simplistic	simplistic	ADJ
ftr-409	1246	13	rhetoric	rhetoric	NOUN
ftr-409	1246	14	that	that	PRON
ftr-409	1246	15	has	have	AUX
ftr-409	1246	16	brought	bring	VERB
ftr-409	1246	17	the	the	DET
ftr-409	1246	18	once	once	ADV
ftr-409	1246	19	respected	respect	VERB
ftr-409	1246	20	internal	internal	ADJ
ftr-409	1246	21	revenue	revenue	NOUN
ftr-409	1246	22	code	code	NOUN
ftr-409	1246	23	into	into	ADP
ftr-409	1246	24	disrepute	disrepute	NOUN
ftr-409	1246	25	.	.	PUNCT