id	sid	tid	token	lemma	pos
ftr-445	1	1	florida	florida	PROPN
ftr-445	1	2	tax	tax	PROPN
ftr-445	1	3	review	review	NOUN
ftr-445	1	4	tax	tax	NOUN
ftr-445	1	5	consequences	consequence	NOUN
ftr-445	1	6	of	of	ADP
ftr-445	1	7	assigning	assign	VERB
ftr-445	1	8	life	life	NOUN
ftr-445	1	9	insurance	insurance	NOUN
ftr-445	1	10	-	-	PUNCT
ftr-445	1	11	time	time	NOUN
ftr-445	1	12	for	for	ADP
ftr-445	1	13	another	another	DET
ftr-445	1	14	look	look	NOUN
ftr-445	1	15	douglas	douglas	PROPN
ftr-445	1	16	a.	a.	PROPN
ftr-445	1	17	kahn	kahn	PROPN
ftr-445	1	18	*	*	PROPN
ftr-445	1	19	and	and	CCONJ
ftr-445	1	20	lawrence	lawrence	PROPN
ftr-445	1	21	w.	w.	PROPN
ftr-445	1	22	waggoner	waggoner	PROPN
ftr-445	1	23	"	"	PUNCT
ftr-445	1	24	i.	i.	NOUN
ftr-445	1	25	introduction	introduction	NOUN
ftr-445	1	26	................................	................................	PUNCT
ftr-445	2	1	382	382	NUM
ftr-445	3	1	hi	hi	INTJ
ftr-445	3	2	.	.	PUNCT
ftr-445	4	1	the	the	DET
ftr-445	4	2	economic	economic	ADJ
ftr-445	4	3	components	component	NOUN
ftr-445	4	4	of	of	ADP
ftr-445	4	5	life	life	NOUN
ftr-445	4	6	insurance	insurance	NOUN
ftr-445	4	7	.......	.......	PUNCT
ftr-445	4	8	384	384	NUM
ftr-445	4	9	m.	m.	NOUN
ftr-445	4	10	the	the	DET
ftr-445	4	11	general	general	ADJ
ftr-445	4	12	framework	framework	NOUN
ftr-445	4	13	for	for	ADP
ftr-445	4	14	taxing	tax	VERB
ftr-445	4	15	life	life	NOUN
ftr-445	4	16	insurance	insurance	NOUN
ftr-445	4	17	...................................	...................................	PUNCT
ftr-445	4	18	388	388	NUM
ftr-445	4	19	a.	a.	NOUN
ftr-445	4	20	inconme	inconme	PROPN
ftr-445	4	21	taxation	taxation	NOUN
ftr-445	4	22	of	of	ADP
ftr-445	4	23	life	life	NOUN
ftr-445	4	24	insurance	insurance	NOUN
ftr-445	4	25	.............	.............	PUNCT
ftr-445	4	26	388	388	NUM
ftr-445	4	27	1	1	NUM
ftr-445	4	28	.	.	PUNCT
ftr-445	4	29	exclusion	exclusion	NOUN
ftr-445	4	30	of	of	ADP
ftr-445	4	31	proceeds	proceed	NOUN
ftr-445	4	32	from	from	ADP
ftr-445	4	33	gross	gross	ADJ
ftr-445	4	34	income	income	NOUN
ftr-445	4	35	..	..	PUNCT
ftr-445	4	36	388	388	NUM
ftr-445	4	37	2	2	NUM
ftr-445	4	38	.	.	PUNCT
ftr-445	4	39	appreciation	appreciation	NOUN
ftr-445	4	40	in	in	ADP
ftr-445	4	41	reserve	reserve	PROPN
ftr-445	4	42	...............	...............	PUNCT
ftr-445	4	43	389	389	NUM
ftr-445	4	44	b.	b.	NOUN
ftr-445	4	45	gift	gift	NOUN
ftr-445	4	46	taxation	taxation	NOUN
ftr-445	4	47	of	of	ADP
ftr-445	4	48	life	life	NOUN
ftr-445	4	49	insurance	insurance	NOUN
ftr-445	4	50	................	................	PUNCT
ftr-445	4	51	390	390	NUM
ftr-445	4	52	c.	c.	NOUN
ftr-445	4	53	estate	estate	NOUN
ftr-445	4	54	taxation	taxation	NOUN
ftr-445	4	55	of	of	ADP
ftr-445	4	56	life	life	NOUN
ftr-445	4	57	insurance	insurance	NOUN
ftr-445	4	58	..............	..............	PUNCT
ftr-445	4	59	392	392	NUM
ftr-445	4	60	1	1	NUM
ftr-445	4	61	.	.	PUNCT
ftr-445	5	1	in	in	ADP
ftr-445	5	2	general	general	ADJ
ftr-445	5	3	........................	........................	PUNCT
ftr-445	5	4	392	392	NUM
ftr-445	5	5	2	2	NUM
ftr-445	5	6	.	.	PUNCT
ftr-445	5	7	transfers	transfer	NOUN
ftr-445	5	8	within	within	ADP
ftr-445	5	9	three	three	NUM
ftr-445	5	10	years	year	NOUN
ftr-445	5	11	of	of	ADP
ftr-445	5	12	death	death	NOUN
ftr-445	5	13	.....	.....	PUNCT
ftr-445	5	14	393	393	NUM
ftr-445	5	15	iv	iv	NOUN
ftr-445	5	16	.	.	PUNCT
ftr-445	5	17	assignment	assignment	NOUN
ftr-445	5	18	more	more	ADJ
ftr-445	5	19	than	than	ADP
ftr-445	5	20	three	three	NUM
ftr-445	5	21	years	year	NOUN
ftr-445	5	22	before	before	ADP
ftr-445	5	23	death	death	NOUN
ftr-445	5	24	......................................	......................................	PUNCT
ftr-445	5	25	395	395	NUM
ftr-445	5	26	a.	a.	NOUN
ftr-445	5	27	payment	payment	NOUN
ftr-445	5	28	of	of	ADP
ftr-445	5	29	premiums	premium	NOUN
ftr-445	5	30	by	by	ADP
ftr-445	5	31	the	the	DET
ftr-445	5	32	insured	insure	VERB
ftr-445	5	33	............	............	PUNCT
ftr-445	5	34	396	396	NUM
ftr-445	5	35	b.	b.	PROPN
ftr-445	5	36	premium	premium	NOUN
ftr-445	5	37	payments	payment	NOUN
ftr-445	5	38	as	as	ADP
ftr-445	5	39	a	a	DET
ftr-445	5	40	constructive	constructive	ADJ
ftr-445	5	41	transfer	transfer	NOUN
ftr-445	5	42	of	of	ADP
ftr-445	5	43	a	a	DET
ftr-445	5	44	portion	portion	NOUN
ftr-445	5	45	of	of	ADP
ftr-445	5	46	a	a	DET
ftr-445	5	47	policy	policy	NOUN
ftr-445	5	48	........................	........................	PUNCT
ftr-445	5	49	396	396	NUM
ftr-445	5	50	v.	v.	ADP
ftr-445	5	51	assignment	assignment	NOUN
ftr-445	5	52	in	in	ADP
ftr-445	5	53	substance	substance	NOUN
ftr-445	5	54	within	within	ADP
ftr-445	5	55	three	three	NUM
ftr-445	5	56	years	year	NOUN
ftr-445	5	57	of	of	ADP
ftr-445	5	58	death	death	NOUN
ftr-445	5	59	......................................	......................................	PUNCT
ftr-445	6	1	398	398	NUM
ftr-445	6	2	a.	a.	NOUN
ftr-445	6	3	the	the	DET
ftr-445	6	4	proper	proper	ADJ
ftr-445	6	5	boundary	boundary	NOUN
ftr-445	6	6	of	of	ADP
ftr-445	6	7	the	the	DET
ftr-445	6	8	constructive	constructive	ADJ
ftr-445	6	9	transfer	transfer	NOUN
ftr-445	6	10	principle	principle	NOUN
ftr-445	6	11	.........................	.........................	PUNCT
ftr-445	6	12	400	400	NUM
ftr-445	6	13	b.	b.	NOUN
ftr-445	6	14	the	the	DET
ftr-445	6	15	ill	ill	ADV
ftr-445	6	16	-	-	PUNCT
ftr-445	6	17	advised	advise	VERB
ftr-445	6	18	abrogation	abrogation	NOUN
ftr-445	6	19	of	of	ADP
ftr-445	6	20	the	the	DET
ftr-445	6	21	constructive	constructive	ADJ
ftr-445	6	22	transfer	transfer	NOUN
ftr-445	6	23	principle	principle	NOUN
ftr-445	6	24	.........................	.........................	PUNCT
ftr-445	7	1	402	402	NUM
ftr-445	7	2	vi	vi	NOUN
ftr-445	7	3	.	.	PUNCT
ftr-445	8	1	outright	outright	ADJ
ftr-445	8	2	assignment	assignment	NOUN
ftr-445	8	3	within	within	ADP
ftr-445	8	4	three	three	NUM
ftr-445	8	5	years	year	NOUN
ftr-445	8	6	of	of	ADP
ftr-445	8	7	death	death	NOUN
ftr-445	8	8	......................................	......................................	PUNCT
ftr-445	9	1	405	405	NUM
ftr-445	9	2	viii	viii	ADJ
ftr-445	9	3	.	.	PUNCT
ftr-445	10	1	conclusion	conclusion	NOUN
ftr-445	10	2	..................................	..................................	PUNCT
ftr-445	10	3	416	416	NUM
ftr-445	10	4	volume	volume	NOUN
ftr-445	10	5	4	4	NUM
ftr-445	10	6	number	number	NOUN
ftr-445	10	7	5	5	NUM
ftr-445	10	8	*	*	PUNCT
ftr-445	10	9	paul	paul	PROPN
ftr-445	10	10	g.	g.	PROPN
ftr-445	10	11	kauper	kauper	PROPN
ftr-445	10	12	professor	professor	PROPN
ftr-445	10	13	of	of	ADP
ftr-445	10	14	law	law	NOUN
ftr-445	10	15	,	,	PUNCT
ftr-445	10	16	university	university	PROPN
ftr-445	10	17	of	of	ADP
ftr-445	10	18	michigan	michigan	PROPN
ftr-445	10	19	.	.	PUNCT
ftr-445	11	1	*	*	PUNCT
ftr-445	11	2	*	*	PUNCT
ftr-445	11	3	lewis	lewis	PROPN
ftr-445	11	4	m.	m.	PROPN
ftr-445	11	5	simes	sime	NOUN
ftr-445	11	6	professor	professor	PROPN
ftr-445	11	7	of	of	ADP
ftr-445	11	8	law	law	NOUN
ftr-445	11	9	,	,	PUNCT
ftr-445	11	10	university	university	PROPN
ftr-445	11	11	of	of	ADP
ftr-445	11	12	michigan	michigan	PROPN
ftr-445	11	13	.	.	PUNCT
ftr-445	12	1	copyright	copyright	NOUN
ftr-445	12	2	©	©	PROPN
ftr-445	12	3	1999	1999	NUM
ftr-445	12	4	by	by	ADP
ftr-445	12	5	douglas	douglas	PROPN
ftr-445	12	6	a.	a.	PROPN
ftr-445	12	7	kahn	kahn	PROPN
ftr-445	12	8	and	and	CCONJ
ftr-445	12	9	lawrence	lawrence	PROPN
ftr-445	12	10	w.	w.	PROPN
ftr-445	12	11	waggoner	waggoner	PROPN
ftr-445	12	12	.	.	PUNCT
ftr-445	13	1	florida	florida	PROPN
ftr-445	13	2	tax	tax	PROPN
ftr-445	13	3	review	review	PROPN
ftr-445	13	4	i.	i.	NOUN
ftr-445	13	5	introduction	introduction	NOUN
ftr-445	13	6	the	the	DET
ftr-445	13	7	taxpayer	taxpayer	NOUN
ftr-445	13	8	relief	relief	PROPN
ftr-445	13	9	act	act	NOUN
ftr-445	13	10	of	of	ADP
ftr-445	13	11	1997	1997	NUM
ftr-445	13	12	furnishes	furnish	VERB
ftr-445	13	13	the	the	DET
ftr-445	13	14	courts	court	NOUN
ftr-445	13	15	and	and	CCONJ
ftr-445	13	16	the	the	DET
ftr-445	13	17	internal	internal	ADJ
ftr-445	13	18	revenue	revenue	NOUN
ftr-445	13	19	service	service	NOUN
ftr-445	13	20	an	an	DET
ftr-445	13	21	opportunity	opportunity	NOUN
ftr-445	13	22	to	to	PART
ftr-445	13	23	close	close	VERB
ftr-445	13	24	certain	certain	ADJ
ftr-445	13	25	loopholes	loophole	NOUN
ftr-445	13	26	in	in	ADP
ftr-445	13	27	the	the	DET
ftr-445	13	28	federal	federal	ADJ
ftr-445	13	29	tax	tax	NOUN
ftr-445	13	30	consequences	consequence	NOUN
ftr-445	13	31	of	of	ADP
ftr-445	13	32	assigning	assign	VERB
ftr-445	13	33	life	life	NOUN
ftr-445	13	34	insurance	insurance	NOUN
ftr-445	13	35	.	.	PUNCT
ftr-445	14	1	about	about	ADV
ftr-445	14	2	twenty	twenty	NUM
ftr-445	14	3	years	year	NOUN
ftr-445	14	4	ago	ago	ADV
ftr-445	14	5	,	,	PUNCT
ftr-445	14	6	we	we	PRON
ftr-445	14	7	published	publish	VERB
ftr-445	14	8	an	an	DET
ftr-445	14	9	article	article	NOUN
ftr-445	14	10	arguing	argue	VERB
ftr-445	14	11	that	that	SCONJ
ftr-445	14	12	the	the	DET
ftr-445	14	13	tax	tax	NOUN
ftr-445	14	14	consequences	consequence	NOUN
ftr-445	14	15	of	of	ADP
ftr-445	14	16	assigning	assign	VERB
ftr-445	14	17	life	life	NOUN
ftr-445	14	18	insurance	insurance	NOUN
ftr-445	14	19	affords	afford	NOUN
ftr-445	14	20	taxpayers	taxpayer	NOUN
ftr-445	14	21	unwarranted	unwarranted	ADJ
ftr-445	14	22	opportunities	opportunity	NOUN
ftr-445	14	23	for	for	ADP
ftr-445	14	24	tax	tax	NOUN
ftr-445	14	25	avoidance	avoidance	NOUN
ftr-445	14	26	.	.	PUNCT
ftr-445	14	27	'	'	PUNCT
ftr-445	15	1	since	since	SCONJ
ftr-445	15	2	then	then	ADV
ftr-445	15	3	,	,	PUNCT
ftr-445	15	4	developments	development	NOUN
ftr-445	15	5	in	in	ADP
ftr-445	15	6	the	the	DET
ftr-445	15	7	case	case	NOUN
ftr-445	15	8	law	law	NOUN
ftr-445	15	9	and	and	CCONJ
ftr-445	15	10	internal	internal	ADJ
ftr-445	15	11	revenue	revenue	NOUN
ftr-445	15	12	service	service	NOUN
ftr-445	15	13	rulings	ruling	NOUN
ftr-445	15	14	have	have	AUX
ftr-445	15	15	broadened	broaden	VERB
ftr-445	15	16	the	the	DET
ftr-445	15	17	loopholes	loophole	NOUN
ftr-445	15	18	.	.	PUNCT
ftr-445	16	1	in	in	ADP
ftr-445	16	2	this	this	DET
ftr-445	16	3	update	update	NOUN
ftr-445	16	4	of	of	ADP
ftr-445	16	5	our	our	PRON
ftr-445	16	6	article	article	NOUN
ftr-445	16	7	,	,	PUNCT
ftr-445	16	8	we	we	PRON
ftr-445	16	9	show	show	VERB
ftr-445	16	10	how	how	SCONJ
ftr-445	16	11	the	the	DET
ftr-445	16	12	new	new	ADJ
ftr-445	16	13	tax	tax	NOUN
ftr-445	16	14	law	law	NOUN
ftr-445	16	15	supports	support	VERB
ftr-445	16	16	our	our	PRON
ftr-445	16	17	original	original	ADJ
ftr-445	16	18	position	position	NOUN
ftr-445	16	19	.	.	PUNCT
ftr-445	17	1	the	the	DET
ftr-445	17	2	most	most	ADV
ftr-445	17	3	litigated	litigate	VERB
ftr-445	17	4	estate	estate	NOUN
ftr-445	17	5	tax	tax	NOUN
ftr-445	17	6	issue	issue	NOUN
ftr-445	17	7	concerning	concern	VERB
ftr-445	17	8	life	life	NOUN
ftr-445	17	9	insurance	insurance	NOUN
ftr-445	17	10	'	'	PUNCT
ftr-445	17	11	is	be	AUX
ftr-445	17	12	whether	whether	SCONJ
ftr-445	17	13	the	the	DET
ftr-445	17	14	proceeds	proceed	NOUN
ftr-445	17	15	are	be	AUX
ftr-445	17	16	includible	includible	ADJ
ftr-445	17	17	in	in	ADP
ftr-445	17	18	the	the	DET
ftr-445	17	19	insured	insure	VERB
ftr-445	17	20	's	's	PART
ftr-445	17	21	gross	gross	ADJ
ftr-445	17	22	estate	estate	NOUN
ftr-445	17	23	.	.	PUNCT
ftr-445	18	1	this	this	DET
ftr-445	18	2	question	question	NOUN
ftr-445	18	3	is	be	AUX
ftr-445	18	4	usually	usually	ADV
ftr-445	18	5	governed	govern	VERB
ftr-445	18	6	by	by	ADP
ftr-445	18	7	section	section	NOUN
ftr-445	18	8	2042	2042	NUM
ftr-445	18	9	of	of	ADP
ftr-445	18	10	the	the	DET
ftr-445	18	11	internal	internal	ADJ
ftr-445	18	12	revenue	revenue	NOUN
ftr-445	18	13	code	code	NOUN
ftr-445	18	14	of	of	ADP
ftr-445	18	15	1986	1986	NUM
ftr-445	18	16	(	(	PUNCT
ftr-445	18	17	code	code	NOUN
ftr-445	18	18	)	)	PUNCT
ftr-445	18	19	,	,	PUNCT
ftr-445	18	20	the	the	DET
ftr-445	18	21	estate	estate	NOUN
ftr-445	18	22	tax	tax	NOUN
ftr-445	18	23	provision	provision	NOUN
ftr-445	18	24	specifically	specifically	ADV
ftr-445	18	25	dealing	deal	VERB
ftr-445	18	26	with	with	ADP
ftr-445	18	27	life	life	NOUN
ftr-445	18	28	insurance	insurance	NOUN
ftr-445	18	29	.	.	PUNCT
ftr-445	19	1	to	to	PART
ftr-445	19	2	be	be	AUX
ftr-445	19	3	included	include	VERB
ftr-445	19	4	under	under	ADP
ftr-445	19	5	section	section	NOUN
ftr-445	19	6	2042	2042	NUM
ftr-445	19	7	,	,	PUNCT
ftr-445	19	8	the	the	DET
ftr-445	19	9	insured	insure	VERB
ftr-445	19	10	must	must	AUX
ftr-445	19	11	"	"	PUNCT
ftr-445	19	12	possess	possess	VERB
ftr-445	19	13	at	at	ADP
ftr-445	19	14	his	his	PRON
ftr-445	19	15	death	death	NOUN
ftr-445	19	16	any	any	PRON
ftr-445	19	17	of	of	ADP
ftr-445	19	18	the	the	DET
ftr-445	19	19	incidents	incident	NOUN
ftr-445	19	20	of	of	ADP
ftr-445	19	21	ownership	ownership	NOUN
ftr-445	19	22	[	[	X
ftr-445	19	23	in	in	ADP
ftr-445	19	24	the	the	DET
ftr-445	19	25	policy	policy	NOUN
ftr-445	19	26	]	]	PUNCT
ftr-445	19	27	,	,	PUNCT
ftr-445	19	28	exercisable	exercisable	ADJ
ftr-445	19	29	either	either	CCONJ
ftr-445	19	30	alone	alone	ADJ
ftr-445	19	31	or	or	CCONJ
ftr-445	19	32	in	in	ADP
ftr-445	19	33	conjunction	conjunction	NOUN
ftr-445	19	34	with	with	ADP
ftr-445	19	35	any	any	DET
ftr-445	19	36	other	other	ADJ
ftr-445	19	37	person	person	NOUN
ftr-445	19	38	,	,	PUNCT
ftr-445	19	39	"	"	PUNCT
ftr-445	19	40	or	or	CCONJ
ftr-445	19	41	the	the	DET
ftr-445	19	42	proceeds	proceed	NOUN
ftr-445	19	43	must	must	AUX
ftr-445	19	44	be	be	AUX
ftr-445	19	45	"	"	PUNCT
ftr-445	19	46	receivable	receivable	ADJ
ftr-445	19	47	by	by	ADP
ftr-445	19	48	the	the	DET
ftr-445	19	49	[	[	X
ftr-445	19	50	insured	insure	VERB
ftr-445	19	51	's	's	PART
ftr-445	19	52	]	]	X
ftr-445	19	53	executor	executor	NOUN
ftr-445	19	54	.	.	PUNCT
ftr-445	20	1	",3	",3	PROPN
ftr-445	20	2	usually	usually	ADV
ftr-445	20	3	at	at	ADP
ftr-445	20	4	minimal	minimal	ADJ
ftr-445	20	5	gift	gift	NOUN
ftr-445	20	6	tax	tax	NOUN
ftr-445	20	7	cost	cost	NOUN
ftr-445	20	8	,	,	PUNCT
ftr-445	20	9	an	an	DET
ftr-445	20	10	insured	insure	VERB
ftr-445	20	11	can	can	AUX
ftr-445	20	12	avoid	avoid	VERB
ftr-445	20	13	section	section	NOUN
ftr-445	20	14	2042	2042	NUM
ftr-445	20	15	by	by	ADP
ftr-445	20	16	giving	give	VERB
ftr-445	20	17	the	the	DET
ftr-445	20	18	policy	policy	NOUN
ftr-445	20	19	to	to	ADP
ftr-445	20	20	the	the	DET
ftr-445	20	21	beneficiary	beneficiary	NOUN
ftr-445	20	22	or	or	CCONJ
ftr-445	20	23	placing	place	VERB
ftr-445	20	24	it	it	PRON
ftr-445	20	25	in	in	ADP
ftr-445	20	26	an	an	DET
ftr-445	20	27	irrevocable	irrevocable	ADJ
ftr-445	20	28	trust.4	trust.4	PROPN
ftr-445	20	29	i.	i.	PROPN
ftr-445	20	30	douglas	douglas	PROPN
ftr-445	20	31	a.	a.	PROPN
ftr-445	20	32	kahn	kahn	PROPN
ftr-445	20	33	&	&	CCONJ
ftr-445	20	34	lawrence	lawrence	PROPN
ftr-445	20	35	w.	w.	PROPN
ftr-445	20	36	waggoner	waggoner	PROPN
ftr-445	20	37	,	,	PUNCT
ftr-445	20	38	federal	federal	ADJ
ftr-445	20	39	taxation	taxation	NOUN
ftr-445	20	40	of	of	ADP
ftr-445	20	41	the	the	DET
ftr-445	20	42	assignment	assignment	NOUN
ftr-445	20	43	of	of	ADP
ftr-445	20	44	life	life	NOUN
ftr-445	20	45	insurance	insurance	NOUN
ftr-445	20	46	,	,	PUNCT
ftr-445	20	47	1977	1977	NUM
ftr-445	20	48	duke	duke	PROPN
ftr-445	20	49	l.j	l.j	PROPN
ftr-445	20	50	.	.	PROPN
ftr-445	20	51	941	941	NUM
ftr-445	20	52	.	.	NOUN
ftr-445	21	1	2	2	NUM
ftr-445	21	2	.	.	X
ftr-445	22	1	under	under	ADP
ftr-445	22	2	the	the	DET
ftr-445	22	3	terminology	terminology	NOUN
ftr-445	22	4	used	use	VERB
ftr-445	22	5	in	in	ADP
ftr-445	22	6	connection	connection	NOUN
ftr-445	22	7	with	with	ADP
ftr-445	22	8	life	life	NOUN
ftr-445	22	9	insurance	insurance	NOUN
ftr-445	22	10	,	,	PUNCT
ftr-445	22	11	the	the	DET
ftr-445	22	12	insurer	insurer	NOUN
ftr-445	22	13	is	be	AUX
ftr-445	22	14	the	the	DET
ftr-445	22	15	company	company	NOUN
ftr-445	22	16	that	that	PRON
ftr-445	22	17	issues	issue	VERB
ftr-445	22	18	the	the	DET
ftr-445	22	19	policy	policy	NOUN
ftr-445	22	20	,	,	PUNCT
ftr-445	22	21	the	the	DET
ftr-445	22	22	insured	insure	VERB
ftr-445	22	23	is	be	AUX
ftr-445	22	24	the	the	DET
ftr-445	22	25	person	person	NOUN
ftr-445	22	26	whose	whose	DET
ftr-445	22	27	life	life	NOUN
ftr-445	22	28	is	be	AUX
ftr-445	22	29	insured	insure	VERB
ftr-445	22	30	by	by	ADP
ftr-445	22	31	the	the	DET
ftr-445	22	32	policy	policy	NOUN
ftr-445	22	33	,	,	PUNCT
ftr-445	22	34	the	the	DET
ftr-445	22	35	beneficiary	beneficiary	NOUN
ftr-445	22	36	is	be	AUX
ftr-445	22	37	the	the	DET
ftr-445	22	38	person	person	NOUN
ftr-445	22	39	to	to	PART
ftr-445	22	40	whom	whom	PRON
ftr-445	22	41	the	the	DET
ftr-445	22	42	proceeds	proceed	NOUN
ftr-445	22	43	of	of	ADP
ftr-445	22	44	the	the	DET
ftr-445	22	45	insurance	insurance	NOUN
ftr-445	22	46	are	be	AUX
ftr-445	22	47	payable	payable	ADJ
ftr-445	22	48	,	,	PUNCT
ftr-445	22	49	and	and	CCONJ
ftr-445	22	50	the	the	DET
ftr-445	22	51	policyholder	policyholder	NOUN
ftr-445	22	52	is	be	AUX
ftr-445	22	53	the	the	DET
ftr-445	22	54	owner	owner	NOUN
ftr-445	22	55	of	of	ADP
ftr-445	22	56	the	the	DET
ftr-445	22	57	policy	policy	NOUN
ftr-445	22	58	.	.	PUNCT
ftr-445	23	1	as	as	ADP
ftr-445	23	2	owner	owner	NOUN
ftr-445	23	3	,	,	PUNCT
ftr-445	23	4	the	the	DET
ftr-445	23	5	policyholder	policyholder	NOUN
ftr-445	23	6	possesses	possess	VERB
ftr-445	23	7	the	the	DET
ftr-445	23	8	economic	economic	ADJ
ftr-445	23	9	rights	right	NOUN
ftr-445	23	10	in	in	ADP
ftr-445	23	11	and	and	CCONJ
ftr-445	23	12	power	power	NOUN
ftr-445	23	13	over	over	ADP
ftr-445	23	14	the	the	DET
ftr-445	23	15	policy	policy	NOUN
ftr-445	23	16	,	,	PUNCT
ftr-445	23	17	including	include	VERB
ftr-445	23	18	the	the	DET
ftr-445	23	19	right	right	NOUN
ftr-445	23	20	to	to	PART
ftr-445	23	21	surrender	surrender	VERB
ftr-445	23	22	the	the	DET
ftr-445	23	23	policy	policy	NOUN
ftr-445	23	24	for	for	ADP
ftr-445	23	25	cash	cash	NOUN
ftr-445	23	26	,	,	PUNCT
ftr-445	23	27	borrow	borrow	VERB
ftr-445	23	28	against	against	ADP
ftr-445	23	29	the	the	DET
ftr-445	23	30	policy	policy	NOUN
ftr-445	23	31	,	,	PUNCT
ftr-445	23	32	and	and	CCONJ
ftr-445	23	33	name	name	VERB
ftr-445	23	34	the	the	DET
ftr-445	23	35	beneficiary	beneficiary	NOUN
ftr-445	23	36	.	.	PUNCT
ftr-445	24	1	the	the	DET
ftr-445	24	2	policyholder	policyholder	NOUN
ftr-445	24	3	need	need	AUX
ftr-445	24	4	not	not	PART
ftr-445	24	5	be	be	AUX
ftr-445	24	6	the	the	DET
ftr-445	24	7	insured	insure	VERB
ftr-445	24	8	.	.	PUNCT
ftr-445	25	1	3	3	X
ftr-445	25	2	.	.	X
ftr-445	25	3	irc	irc	AUX
ftr-445	25	4	§	§	PROPN
ftr-445	25	5	2042	2042	NUM
ftr-445	25	6	.	.	PUNCT
ftr-445	26	1	some	some	PRON
ftr-445	26	2	of	of	ADP
ftr-445	26	3	the	the	DET
ftr-445	26	4	previously	previously	ADV
ftr-445	26	5	unresolved	unresolved	ADJ
ftr-445	26	6	questions	question	NOUN
ftr-445	26	7	concerning	concern	VERB
ftr-445	26	8	the	the	DET
ftr-445	26	9	interpretation	interpretation	NOUN
ftr-445	26	10	of	of	ADP
ftr-445	26	11	§	§	PROPN
ftr-445	26	12	2042	2042	NUM
ftr-445	26	13	have	have	AUX
ftr-445	26	14	apparently	apparently	ADV
ftr-445	26	15	been	be	AUX
ftr-445	26	16	settled	settle	VERB
ftr-445	26	17	.	.	PUNCT
ftr-445	27	1	compare	compare	VERB
ftr-445	27	2	estate	estate	NOUN
ftr-445	27	3	of	of	ADP
ftr-445	27	4	skifter	skifter	NOUN
ftr-445	27	5	v.	v.	ADP
ftr-445	27	6	commissioner	commissioner	NOUN
ftr-445	27	7	,	,	PUNCT
ftr-445	27	8	468	468	NUM
ftr-445	27	9	f.2d	f.2d	ADP
ftr-445	27	10	699	699	NUM
ftr-445	27	11	(	(	PUNCT
ftr-445	27	12	2d	2d	NUM
ftr-445	27	13	cir	cir	NOUN
ftr-445	27	14	.	.	PROPN
ftr-445	27	15	1972	1972	NUM
ftr-445	27	16	)	)	PUNCT
ftr-445	28	1	(	(	PUNCT
ftr-445	28	2	broad	broad	ADJ
ftr-445	28	3	fiduciary	fiduciary	ADJ
ftr-445	28	4	powers	power	NOUN
ftr-445	28	5	conveyed	convey	VERB
ftr-445	28	6	to	to	ADP
ftr-445	28	7	,	,	PUNCT
ftr-445	28	8	and	and	CCONJ
ftr-445	28	9	not	not	PART
ftr-445	28	10	retained	retain	VERB
ftr-445	28	11	by	by	ADP
ftr-445	28	12	,	,	PUNCT
ftr-445	28	13	an	an	DET
ftr-445	28	14	insured	insure	VERB
ftr-445	28	15	did	do	AUX
ftr-445	28	16	not	not	PART
ftr-445	28	17	constitute	constitute	VERB
ftr-445	28	18	an	an	DET
ftr-445	28	19	"	"	PUNCT
ftr-445	28	20	incident	incident	NOUN
ftr-445	28	21	of	of	ADP
ftr-445	28	22	ownership	ownership	NOUN
ftr-445	28	23	"	"	PUNCT
ftr-445	28	24	)	)	PUNCT
ftr-445	28	25	,	,	PUNCT
ftr-445	28	26	and	and	CCONJ
ftr-445	28	27	estate	estate	NOUN
ftr-445	28	28	of	of	ADP
ftr-445	28	29	connelly	connelly	PROPN
ftr-445	28	30	v.	v.	PROPN
ftr-445	28	31	united	united	PROPN
ftr-445	28	32	states	states	PROPN
ftr-445	28	33	,	,	PUNCT
ftr-445	28	34	551	551	NUM
ftr-445	28	35	f.2d	f.2d	NUM
ftr-445	28	36	545	545	NUM
ftr-445	28	37	(	(	PUNCT
ftr-445	28	38	3d	3d	PROPN
ftr-445	28	39	cir	cir	NOUN
ftr-445	28	40	.	.	PROPN
ftr-445	28	41	1977	1977	NUM
ftr-445	28	42	)	)	PUNCT
ftr-445	29	1	(	(	PUNCT
ftr-445	29	2	power	power	NOUN
ftr-445	29	3	to	to	PART
ftr-445	29	4	elect	elect	VERB
ftr-445	29	5	settlement	settlement	NOUN
ftr-445	29	6	option	option	NOUN
ftr-445	29	7	,	,	PUNCT
ftr-445	29	8	and	and	CCONJ
ftr-445	29	9	thus	thus	ADV
ftr-445	29	10	to	to	PART
ftr-445	29	11	affect	affect	VERB
ftr-445	29	12	proceeds	proceed	NOUN
ftr-445	29	13	'	'	PART
ftr-445	29	14	payment	payment	NOUN
ftr-445	29	15	schedule	schedule	NOUN
ftr-445	29	16	,	,	PUNCT
ftr-445	29	17	the	the	DET
ftr-445	29	18	exercise	exercise	NOUN
ftr-445	29	19	of	of	ADP
ftr-445	29	20	which	which	PRON
ftr-445	29	21	required	require	VERB
ftr-445	29	22	consent	consent	NOUN
ftr-445	29	23	of	of	ADP
ftr-445	29	24	employer	employer	NOUN
ftr-445	29	25	and	and	CCONJ
ftr-445	29	26	insurer	insurer	NOUN
ftr-445	29	27	,	,	PUNCT
ftr-445	29	28	did	do	AUX
ftr-445	29	29	not	not	PART
ftr-445	29	30	constitute	constitute	VERB
ftr-445	29	31	an	an	DET
ftr-445	29	32	"	"	PUNCT
ftr-445	29	33	incident	incident	NOUN
ftr-445	29	34	of	of	ADP
ftr-445	29	35	ownership	ownership	NOUN
ftr-445	29	36	"	"	PUNCT
ftr-445	29	37	under	under	ADP
ftr-445	29	38	irc	irc	PROPN
ftr-445	29	39	§	§	PROPN
ftr-445	29	40	2042	2042	NUM
ftr-445	29	41	)	)	PUNCT
ftr-445	29	42	,	,	PUNCT
ftr-445	29	43	with	with	ADP
ftr-445	29	44	terriberry	terriberry	PROPN
ftr-445	29	45	v.	v.	PROPN
ftr-445	29	46	united	united	PROPN
ftr-445	29	47	states	states	PROPN
ftr-445	29	48	,	,	PUNCT
ftr-445	29	49	517	517	NUM
ftr-445	29	50	f.2d	f.2d	NOUN
ftr-445	29	51	286	286	NUM
ftr-445	29	52	(	(	PUNCT
ftr-445	29	53	5th	5th	ADJ
ftr-445	29	54	cir	cir	NOUN
ftr-445	29	55	.	.	PUNCT
ftr-445	29	56	1975	1975	NUM
ftr-445	29	57	)	)	PUNCT
ftr-445	29	58	(	(	PUNCT
ftr-445	29	59	power	power	NOUN
ftr-445	29	60	,	,	PUNCT
ftr-445	29	61	as	as	ADP
ftr-445	29	62	a	a	DET
ftr-445	29	63	trustee	trustee	NOUN
ftr-445	29	64	,	,	PUNCT
ftr-445	29	65	to	to	PART
ftr-445	29	66	elect	elect	VERB
ftr-445	29	67	a	a	DET
ftr-445	29	68	settlement	settlement	NOUN
ftr-445	29	69	option	option	NOUN
ftr-445	29	70	constituted	constitute	VERB
ftr-445	29	71	an	an	DET
ftr-445	29	72	"	"	PUNCT
ftr-445	29	73	incident	incident	NOUN
ftr-445	29	74	of	of	ADP
ftr-445	29	75	ownership	ownership	NOUN
ftr-445	29	76	"	"	PUNCT
ftr-445	29	77	even	even	ADV
ftr-445	29	78	though	though	SCONJ
ftr-445	29	79	insured	insure	VERB
ftr-445	29	80	's	's	PART
ftr-445	29	81	wife	wife	NOUN
ftr-445	29	82	could	could	AUX
ftr-445	29	83	terminate	terminate	VERB
ftr-445	29	84	his	his	PRON
ftr-445	29	85	power	power	NOUN
ftr-445	29	86	at	at	ADP
ftr-445	29	87	will	will	NOUN
ftr-445	29	88	)	)	PUNCT
ftr-445	29	89	,	,	PUNCT
ftr-445	29	90	and	and	CCONJ
ftr-445	29	91	rose	rise	VERB
ftr-445	29	92	v.	v.	ADP
ftr-445	29	93	united	united	PROPN
ftr-445	29	94	states	states	PROPN
ftr-445	29	95	,	,	PUNCT
ftr-445	29	96	511	511	NUM
ftr-445	29	97	f.2d	f.2d	SYM
ftr-445	29	98	259	259	NUM
ftr-445	29	99	(	(	PUNCT
ftr-445	29	100	5th	5th	ADJ
ftr-445	29	101	cir	cir	NOUN
ftr-445	29	102	.	.	PUNCT
ftr-445	29	103	1975	1975	NUM
ftr-445	29	104	)	)	PUNCT
ftr-445	30	1	(	(	PUNCT
ftr-445	30	2	power	power	NOUN
ftr-445	30	3	,	,	PUNCT
ftr-445	30	4	as	as	ADP
ftr-445	30	5	a	a	DET
ftr-445	30	6	trustee	trustee	NOUN
ftr-445	30	7	,	,	PUNCT
ftr-445	30	8	to	to	PART
ftr-445	30	9	alter	alter	VERB
ftr-445	30	10	time	time	NOUN
ftr-445	30	11	and	and	CCONJ
ftr-445	30	12	manner	manner	NOUN
ftr-445	30	13	of	of	ADP
ftr-445	30	14	enjoyment	enjoyment	NOUN
ftr-445	30	15	of	of	ADP
ftr-445	30	16	policy	policy	NOUN
ftr-445	30	17	held	hold	VERB
ftr-445	30	18	in	in	ADP
ftr-445	30	19	trust	trust	NOUN
ftr-445	30	20	constituted	constitute	VERB
ftr-445	30	21	an	an	DET
ftr-445	30	22	"	"	PUNCT
ftr-445	30	23	incident	incident	NOUN
ftr-445	30	24	of	of	ADP
ftr-445	30	25	ownership	ownership	NOUN
ftr-445	30	26	"	"	PUNCT
ftr-445	30	27	)	)	PUNCT
ftr-445	30	28	.	.	PUNCT
ftr-445	31	1	skifter	skifter	NOUN
ftr-445	31	2	is	be	AUX
ftr-445	31	3	the	the	DET
ftr-445	31	4	most	most	ADV
ftr-445	31	5	significant	significant	ADJ
ftr-445	31	6	case	case	NOUN
ftr-445	31	7	in	in	ADP
ftr-445	31	8	that	that	DET
ftr-445	31	9	list	list	NOUN
ftr-445	31	10	.	.	PUNCT
ftr-445	32	1	although	although	SCONJ
ftr-445	32	2	the	the	DET
ftr-445	32	3	commissioner	commissioner	NOUN
ftr-445	32	4	initially	initially	ADV
ftr-445	32	5	rejected	reject	VERB
ftr-445	32	6	the	the	DET
ftr-445	32	7	skifter	skifter	ADJ
ftr-445	32	8	decision	decision	NOUN
ftr-445	32	9	in	in	ADP
ftr-445	32	10	rev	rev	PROPN
ftr-445	32	11	.	.	PROPN
ftr-445	32	12	rul	rul	PROPN
ftr-445	32	13	.	.	PUNCT
ftr-445	33	1	76	76	NUM
ftr-445	33	2	-	-	SYM
ftr-445	33	3	261	261	NUM
ftr-445	33	4	,	,	PUNCT
ftr-445	33	5	1976	1976	NUM
ftr-445	33	6	-	-	SYM
ftr-445	33	7	2	2	NUM
ftr-445	33	8	c.b	c.b	PROPN
ftr-445	33	9	.	.	PROPN
ftr-445	33	10	276	276	NUM
ftr-445	33	11	,	,	PUNCT
ftr-445	33	12	the	the	DET
ftr-445	33	13	commissioner	commissioner	NOUN
ftr-445	33	14	later	later	ADV
ftr-445	33	15	revoked	revoke	VERB
ftr-445	33	16	that	that	SCONJ
ftr-445	33	17	ruling	ruling	NOUN
ftr-445	33	18	and	and	CCONJ
ftr-445	33	19	adopted	adopt	VERB
ftr-445	33	20	the	the	DET
ftr-445	33	21	skifter	skifter	ADJ
ftr-445	33	22	position	position	NOUN
ftr-445	33	23	.	.	PUNCT
ftr-445	34	1	see	see	VERB
ftr-445	34	2	rev	rev	PROPN
ftr-445	34	3	.	.	PROPN
ftr-445	34	4	rul	rul	NOUN
ftr-445	34	5	.	.	PUNCT
ftr-445	35	1	84	84	NUM
ftr-445	35	2	-	-	SYM
ftr-445	35	3	179	179	NUM
ftr-445	35	4	,	,	PUNCT
ftr-445	35	5	1984	1984	NUM
ftr-445	35	6	-	-	SYM
ftr-445	35	7	2	2	NUM
ftr-445	35	8	c.b	c.b	PROPN
ftr-445	35	9	.	.	PROPN
ftr-445	35	10	195	195	NUM
ftr-445	35	11	.	.	NOUN
ftr-445	35	12	4	4	NUM
ftr-445	35	13	.	.	X
ftr-445	36	1	for	for	ADP
ftr-445	36	2	gift	gift	NOUN
ftr-445	36	3	tax	tax	NOUN
ftr-445	36	4	purposes	purpose	NOUN
ftr-445	36	5	,	,	PUNCT
ftr-445	36	6	a	a	DET
ftr-445	36	7	life	life	NOUN
ftr-445	36	8	insurance	insurance	NOUN
ftr-445	36	9	policy	policy	NOUN
ftr-445	36	10	is	be	AUX
ftr-445	36	11	valued	value	VERB
ftr-445	36	12	on	on	ADP
ftr-445	36	13	the	the	DET
ftr-445	36	14	date	date	NOUN
ftr-445	36	15	of	of	ADP
ftr-445	36	16	the	the	DET
ftr-445	36	17	gift	gift	NOUN
ftr-445	36	18	without	without	ADP
ftr-445	36	19	regard	regard	NOUN
ftr-445	36	20	to	to	ADP
ftr-445	36	21	the	the	DET
ftr-445	36	22	insured	insure	VERB
ftr-445	36	23	's	's	PART
ftr-445	36	24	actual	actual	ADJ
ftr-445	36	25	life	life	NOUN
ftr-445	36	26	expectancy	expectancy	NOUN
ftr-445	36	27	or	or	CCONJ
ftr-445	36	28	medical	medical	ADJ
ftr-445	36	29	condition	condition	NOUN
ftr-445	36	30	.	.	PUNCT
ftr-445	37	1	see	see	VERB
ftr-445	37	2	infra	infra	NOUN
ftr-445	37	3	text	text	NOUN
ftr-445	37	4	accompanying	accompanying	ADJ
ftr-445	37	5	notes	note	NOUN
ftr-445	37	6	26	26	NUM
ftr-445	37	7	-	-	SYM
ftr-445	37	8	28	28	NUM
ftr-445	37	9	.	.	PUNCT
ftr-445	38	1	[	[	X
ftr-445	38	2	vol	vol	NOUN
ftr-445	38	3	4:5	4:5	NUM
ftr-445	38	4	tax	tax	NOUN
ftr-445	38	5	consequences	consequence	NOUN
ftr-445	38	6	of	of	ADP
ftr-445	38	7	assigning	assign	VERB
ftr-445	38	8	life	life	NOUN
ftr-445	38	9	insurance	insurance	NOUN
ftr-445	38	10	if	if	SCONJ
ftr-445	38	11	the	the	DET
ftr-445	38	12	insured	insure	VERB
ftr-445	38	13	dies	die	VERB
ftr-445	38	14	within	within	ADP
ftr-445	38	15	three	three	NUM
ftr-445	38	16	years	year	NOUN
ftr-445	38	17	after	after	ADP
ftr-445	38	18	making	make	VERB
ftr-445	38	19	the	the	DET
ftr-445	38	20	gift	gift	NOUN
ftr-445	38	21	,	,	PUNCT
ftr-445	38	22	however	however	ADV
ftr-445	38	23	,	,	PUNCT
ftr-445	38	24	and	and	CCONJ
ftr-445	38	25	if	if	SCONJ
ftr-445	38	26	the	the	DET
ftr-445	38	27	policy	policy	NOUN
ftr-445	38	28	was	be	AUX
ftr-445	38	29	not	not	PART
ftr-445	38	30	terminated	terminate	VERB
ftr-445	38	31	,	,	PUNCT
ftr-445	38	32	the	the	DET
ftr-445	38	33	full	full	ADJ
ftr-445	38	34	value	value	NOUN
ftr-445	38	35	of	of	ADP
ftr-445	38	36	the	the	DET
ftr-445	38	37	proceeds	proceed	NOUN
ftr-445	38	38	may	may	AUX
ftr-445	38	39	be	be	AUX
ftr-445	38	40	included	include	VERB
ftr-445	38	41	under	under	ADP
ftr-445	38	42	another	another	DET
ftr-445	38	43	section	section	NOUN
ftr-445	38	44	of	of	ADP
ftr-445	38	45	the	the	DET
ftr-445	38	46	code	code	NOUN
ftr-445	38	47	,	,	PUNCT
ftr-445	38	48	section	section	NOUN
ftr-445	38	49	2035	2035	NUM
ftr-445	38	50	.	.	PUNCT
ftr-445	39	1	as	as	SCONJ
ftr-445	39	2	amended	amend	VERB
ftr-445	39	3	by	by	ADP
ftr-445	39	4	the	the	DET
ftr-445	39	5	taxpayer	taxpayer	NOUN
ftr-445	39	6	relief	relief	PROPN
ftr-445	39	7	act	act	NOUN
ftr-445	39	8	of	of	ADP
ftr-445	39	9	1997	1997	NUM
ftr-445	39	10	,	,	PUNCT
ftr-445	39	11	section	section	NOUN
ftr-445	39	12	2035	2035	NUM
ftr-445	39	13	provides	provide	VERB
ftr-445	39	14	that	that	SCONJ
ftr-445	39	15	if	if	SCONJ
ftr-445	39	16	the	the	DET
ftr-445	39	17	decedent	decedent	NOUN
ftr-445	39	18	,	,	PUNCT
ftr-445	39	19	within	within	ADP
ftr-445	39	20	three	three	NUM
ftr-445	39	21	years	year	NOUN
ftr-445	39	22	of	of	ADP
ftr-445	39	23	death	death	NOUN
ftr-445	39	24	,	,	PUNCT
ftr-445	39	25	transferred	transfer	VERB
ftr-445	39	26	an	an	DET
ftr-445	39	27	interest	interest	NOUN
ftr-445	39	28	in	in	ADP
ftr-445	39	29	or	or	CCONJ
ftr-445	39	30	relinquished	relinquish	VERB
ftr-445	39	31	a	a	DET
ftr-445	39	32	power	power	NOUN
ftr-445	39	33	over	over	ADP
ftr-445	39	34	property	property	NOUN
ftr-445	39	35	,	,	PUNCT
ftr-445	39	36	the	the	DET
ftr-445	39	37	value	value	NOUN
ftr-445	39	38	of	of	ADP
ftr-445	39	39	which	which	PRON
ftr-445	39	40	would	would	AUX
ftr-445	39	41	otherwise	otherwise	ADV
ftr-445	39	42	have	have	AUX
ftr-445	39	43	been	be	AUX
ftr-445	39	44	included	include	VERB
ftr-445	39	45	in	in	ADP
ftr-445	39	46	the	the	DET
ftr-445	39	47	decedent	decedent	NOUN
ftr-445	39	48	's	's	PART
ftr-445	39	49	gross	gross	ADJ
ftr-445	39	50	estate	estate	NOUN
ftr-445	39	51	under	under	ADP
ftr-445	39	52	certain	certain	ADJ
ftr-445	39	53	specified	specified	ADJ
ftr-445	39	54	sections	section	NOUN
ftr-445	39	55	including	include	VERB
ftr-445	39	56	section	section	NOUN
ftr-445	39	57	2042	2042	NUM
ftr-445	39	58	,	,	PUNCT
ftr-445	39	59	then	then	ADV
ftr-445	39	60	"	"	PUNCT
ftr-445	39	61	the	the	DET
ftr-445	39	62	value	value	NOUN
ftr-445	39	63	of	of	ADP
ftr-445	39	64	the	the	DET
ftr-445	39	65	gross	gross	ADJ
ftr-445	39	66	estate	estate	NOUN
ftr-445	39	67	shall	shall	AUX
ftr-445	39	68	include	include	VERB
ftr-445	39	69	the	the	DET
ftr-445	39	70	value	value	NOUN
ftr-445	39	71	of	of	ADP
ftr-445	39	72	any	any	DET
ftr-445	39	73	property	property	NOUN
ftr-445	39	74	(	(	PUNCT
ftr-445	39	75	or	or	CCONJ
ftr-445	39	76	interest	interest	NOUN
ftr-445	39	77	therein	therein	ADV
ftr-445	39	78	)	)	PUNCT
ftr-445	39	79	which	which	PRON
ftr-445	39	80	would	would	AUX
ftr-445	39	81	have	have	AUX
ftr-445	39	82	been	be	AUX
ftr-445	39	83	so	so	ADV
ftr-445	39	84	included	include	VERB
ftr-445	39	85	"	"	PUNCT
ftr-445	39	86	had	have	VERB
ftr-445	39	87	the	the	DET
ftr-445	39	88	transfer	transfer	NOUN
ftr-445	39	89	or	or	CCONJ
ftr-445	39	90	relinquishment	relinquishment	NOUN
ftr-445	39	91	not	not	PART
ftr-445	39	92	taken	take	VERB
ftr-445	39	93	place	place	NOUN
ftr-445	39	94	.	.	PUNCT
ftr-445	39	95	'	'	PUNCT
ftr-445	40	1	under	under	ADP
ftr-445	40	2	the	the	DET
ftr-445	40	3	case	case	NOUN
ftr-445	40	4	law	law	NOUN
ftr-445	40	5	that	that	PRON
ftr-445	40	6	predated	predate	VERB
ftr-445	40	7	the	the	DET
ftr-445	40	8	1997	1997	NUM
ftr-445	40	9	act	act	NOUN
ftr-445	40	10	,	,	PUNCT
ftr-445	40	11	it	it	PRON
ftr-445	40	12	was	be	AUX
ftr-445	40	13	well	well	ADV
ftr-445	40	14	established	establish	VERB
ftr-445	40	15	that	that	SCONJ
ftr-445	40	16	a	a	DET
ftr-445	40	17	gift	gift	NOUN
ftr-445	40	18	of	of	ADP
ftr-445	40	19	life	life	NOUN
ftr-445	40	20	insurance	insurance	NOUN
ftr-445	40	21	within	within	ADP
ftr-445	40	22	three	three	NUM
ftr-445	40	23	years	year	NOUN
ftr-445	40	24	of	of	ADP
ftr-445	40	25	death	death	NOUN
ftr-445	40	26	caused	cause	VERB
ftr-445	40	27	the	the	DET
ftr-445	40	28	full	full	ADJ
ftr-445	40	29	value	value	NOUN
ftr-445	40	30	of	of	ADP
ftr-445	40	31	the	the	DET
ftr-445	40	32	proceeds	proceed	NOUN
ftr-445	40	33	to	to	PART
ftr-445	40	34	be	be	AUX
ftr-445	40	35	included	include	VERB
ftr-445	40	36	in	in	ADP
ftr-445	40	37	the	the	DET
ftr-445	40	38	insured	insure	VERB
ftr-445	40	39	's	's	PART
ftr-445	40	40	gross	gross	ADJ
ftr-445	40	41	estate	estate	NOUN
ftr-445	40	42	if	if	SCONJ
ftr-445	40	43	no	no	DET
ftr-445	40	44	post	post	ADJ
ftr-445	40	45	-	-	ADJ
ftr-445	40	46	assignment	assignment	ADJ
ftr-445	40	47	premiums	premium	NOUN
ftr-445	40	48	became	become	VERB
ftr-445	40	49	due.6	due.6	PROPN
ftr-445	40	50	if	if	SCONJ
ftr-445	40	51	,	,	PUNCT
ftr-445	40	52	however	however	ADV
ftr-445	40	53	,	,	PUNCT
ftr-445	40	54	the	the	DET
ftr-445	40	55	insured	insure	VERB
ftr-445	40	56	outlived	outlive	VERB
ftr-445	40	57	the	the	DET
ftr-445	40	58	period	period	NOUN
ftr-445	40	59	covered	cover	VERB
ftr-445	40	60	by	by	ADP
ftr-445	40	61	the	the	DET
ftr-445	40	62	last	last	ADJ
ftr-445	40	63	pre	pre	ADJ
ftr-445	40	64	-	-	ADJ
ftr-445	40	65	assignment	assignment	ADJ
ftr-445	40	66	premium	premium	NOUN
ftr-445	40	67	,	,	PUNCT
ftr-445	40	68	post	post	ADJ
ftr-445	40	69	-	-	ADJ
ftr-445	40	70	assignment	assignment	ADJ
ftr-445	40	71	premiums	premium	NOUN
ftr-445	40	72	had	have	VERB
ftr-445	40	73	to	to	PART
ftr-445	40	74	be	be	AUX
ftr-445	40	75	paid	pay	VERB
ftr-445	40	76	in	in	ADP
ftr-445	40	77	order	order	NOUN
ftr-445	40	78	to	to	PART
ftr-445	40	79	keep	keep	VERB
ftr-445	40	80	the	the	DET
ftr-445	40	81	policy	policy	NOUN
ftr-445	40	82	in	in	ADP
ftr-445	40	83	force	force	NOUN
ftr-445	40	84	.	.	PUNCT
ftr-445	41	1	if	if	SCONJ
ftr-445	41	2	the	the	DET
ftr-445	41	3	insured	insure	VERB
ftr-445	41	4	paid	pay	VERB
ftr-445	41	5	the	the	DET
ftr-445	41	6	post	post	ADJ
ftr-445	41	7	-	-	ADJ
ftr-445	41	8	assignments	assignments	ADJ
ftr-445	41	9	premiums	premium	NOUN
ftr-445	41	10	,	,	PUNCT
ftr-445	41	11	the	the	DET
ftr-445	41	12	case	case	NOUN
ftr-445	41	13	law	law	NOUN
ftr-445	41	14	predating	predate	VERB
ftr-445	41	15	the	the	DET
ftr-445	41	16	1997	1997	NUM
ftr-445	41	17	act	act	NOUN
ftr-445	41	18	included	include	VERB
ftr-445	41	19	the	the	DET
ftr-445	41	20	full	full	ADJ
ftr-445	41	21	value	value	NOUN
ftr-445	41	22	of	of	ADP
ftr-445	41	23	the	the	DET
ftr-445	41	24	proceeds	proceed	NOUN
ftr-445	41	25	in	in	ADP
ftr-445	41	26	the	the	DET
ftr-445	41	27	insured	insure	VERB
ftr-445	41	28	's	's	PART
ftr-445	41	29	gross	gross	ADJ
ftr-445	41	30	estate	estate	NOUN
ftr-445	41	31	.	.	PUNCT
ftr-445	42	1	if	if	SCONJ
ftr-445	42	2	the	the	DET
ftr-445	42	3	assignee	assignee	NOUN
ftr-445	42	4	paid	pay	VERB
ftr-445	42	5	the	the	DET
ftr-445	42	6	post	post	ADJ
ftr-445	42	7	-	-	ADJ
ftr-445	42	8	assignment	assignment	ADJ
ftr-445	42	9	premiums	premium	NOUN
ftr-445	42	10	,	,	PUNCT
ftr-445	42	11	the	the	DET
ftr-445	42	12	pre-1997	pre-1997	ADJ
ftr-445	42	13	act	act	NOUN
ftr-445	42	14	case	case	NOUN
ftr-445	42	15	law	law	NOUN
ftr-445	42	16	reduced	reduce	VERB
ftr-445	42	17	the	the	DET
ftr-445	42	18	amount	amount	NOUN
ftr-445	42	19	includible	includible	NOUN
ftr-445	42	20	.	.	PUNCT
ftr-445	43	1	the	the	DET
ftr-445	43	2	leading	lead	VERB
ftr-445	43	3	case	case	NOUN
ftr-445	43	4	on	on	ADP
ftr-445	43	5	the	the	DET
ftr-445	43	6	latter	latter	ADJ
ftr-445	43	7	issue	issue	NOUN
ftr-445	43	8	is	be	AUX
ftr-445	43	9	estate	estate	NOUN
ftr-445	43	10	of	of	ADP
ftr-445	43	11	silverman	silverman	NOUN
ftr-445	43	12	v.	v.	ADP
ftr-445	43	13	commissioner,8	commissioner,8	NOUN
ftr-445	43	14	a	a	DET
ftr-445	43	15	case	case	NOUN
ftr-445	43	16	decided	decide	VERB
ftr-445	43	17	by	by	ADP
ftr-445	43	18	the	the	DET
ftr-445	43	19	tax	tax	NOUN
ftr-445	43	20	court	court	NOUN
ftr-445	43	21	in	in	ADP
ftr-445	43	22	1973	1973	NUM
ftr-445	43	23	.	.	PUNCT
ftr-445	44	1	the	the	DET
ftr-445	44	2	tax	tax	NOUN
ftr-445	44	3	court	court	NOUN
ftr-445	44	4	struck	strike	VERB
ftr-445	44	5	a	a	DET
ftr-445	44	6	ratio	ratio	NOUN
ftr-445	44	7	of	of	ADP
ftr-445	44	8	premiums	premium	NOUN
ftr-445	44	9	paid	pay	VERB
ftr-445	44	10	by	by	ADP
ftr-445	44	11	the	the	DET
ftr-445	44	12	insured	insure	VERB
ftr-445	44	13	and	and	CCONJ
ftr-445	44	14	by	by	ADP
ftr-445	44	15	the	the	DET
ftr-445	44	16	assignee	assignee	NOUN
ftr-445	44	17	to	to	ADP
ftr-445	44	18	the	the	DET
ftr-445	44	19	5	5	NUM
ftr-445	44	20	.	.	PUNCT
ftr-445	44	21	irc	irc	PROPN
ftr-445	44	22	§	§	PROPN
ftr-445	44	23	2035(a	2035(a	NOUN
ftr-445	44	24	)	)	PUNCT
ftr-445	44	25	,	,	PUNCT
ftr-445	44	26	as	as	SCONJ
ftr-445	44	27	amended	amend	VERB
ftr-445	44	28	by	by	ADP
ftr-445	44	29	the	the	DET
ftr-445	44	30	taxpayer	taxpayer	NOUN
ftr-445	44	31	relief	relief	PROPN
ftr-445	44	32	act	act	NOUN
ftr-445	44	33	of	of	ADP
ftr-445	44	34	1997	1997	NUM
ftr-445	44	35	,	,	PUNCT
ftr-445	44	36	p.l	p.l	PROPN
ftr-445	44	37	105	105	NUM
ftr-445	44	38	-	-	SYM
ftr-445	44	39	34	34	NUM
ftr-445	44	40	§	§	PROPN
ftr-445	44	41	1310	1310	NUM
ftr-445	44	42	.	.	PUNCT
ftr-445	45	1	section	section	NOUN
ftr-445	45	2	2035	2035	NUM
ftr-445	45	3	does	do	AUX
ftr-445	45	4	not	not	PART
ftr-445	45	5	apply	apply	VERB
ftr-445	45	6	if	if	SCONJ
ftr-445	45	7	an	an	DET
ftr-445	45	8	insurance	insurance	NOUN
ftr-445	45	9	policy	policy	NOUN
ftr-445	45	10	is	be	AUX
ftr-445	45	11	transferred	transfer	VERB
ftr-445	45	12	pursuant	pursuant	ADV
ftr-445	45	13	to	to	ADP
ftr-445	45	14	a	a	DET
ftr-445	45	15	bona	bona	ADJ
ftr-445	45	16	fide	fide	ADJ
ftr-445	45	17	sale	sale	NOUN
ftr-445	45	18	for	for	ADP
ftr-445	45	19	adequate	adequate	ADJ
ftr-445	45	20	and	and	CCONJ
ftr-445	45	21	full	full	ADJ
ftr-445	45	22	consideration	consideration	NOUN
ftr-445	45	23	in	in	ADP
ftr-445	45	24	money	money	NOUN
ftr-445	45	25	or	or	CCONJ
ftr-445	45	26	money	money	NOUN
ftr-445	45	27	's	's	PART
ftr-445	45	28	worth	worth	NOUN
ftr-445	45	29	.	.	PUNCT
ftr-445	46	1	see	see	VERB
ftr-445	46	2	irc	irc	PROPN
ftr-445	46	3	§	§	PROPN
ftr-445	46	4	2035(d	2035(d	PROPN
ftr-445	46	5	)	)	PUNCT
ftr-445	46	6	.	.	PUNCT
ftr-445	47	1	6	6	X
ftr-445	47	2	.	.	X
ftr-445	47	3	see	see	VERB
ftr-445	47	4	,	,	PUNCT
ftr-445	47	5	e.g.	e.g.	ADV
ftr-445	47	6	,	,	PUNCT
ftr-445	47	7	berman	berman	PROPN
ftr-445	47	8	v.	v.	PROPN
ftr-445	47	9	united	united	PROPN
ftr-445	47	10	states	states	PROPN
ftr-445	47	11	,	,	PUNCT
ftr-445	47	12	487	487	NUM
ftr-445	47	13	f.2d	f.2d	SYM
ftr-445	47	14	70	70	NUM
ftr-445	47	15	(	(	PUNCT
ftr-445	47	16	5th	5th	ADJ
ftr-445	47	17	cir	cir	NOUN
ftr-445	47	18	.	.	PROPN
ftr-445	47	19	1973	1973	NUM
ftr-445	47	20	)	)	PUNCT
ftr-445	47	21	;	;	PUNCT
ftr-445	47	22	bel	bel	PROPN
ftr-445	47	23	v.	v.	PROPN
ftr-445	47	24	united	united	PROPN
ftr-445	47	25	states	states	PROPN
ftr-445	47	26	,	,	PUNCT
ftr-445	47	27	452	452	NUM
ftr-445	47	28	f.2d	f.2d	ADP
ftr-445	47	29	683	683	NUM
ftr-445	47	30	(	(	PUNCT
ftr-445	47	31	5th	5th	ADJ
ftr-445	47	32	cir	cir	NOUN
ftr-445	47	33	.	.	PROPN
ftr-445	47	34	1971	1971	NUM
ftr-445	47	35	)	)	PUNCT
ftr-445	47	36	;	;	PUNCT
ftr-445	47	37	rev	rev	PROPN
ftr-445	47	38	.	.	PROPN
ftr-445	48	1	rul	rul	NOUN
ftr-445	48	2	.	.	PUNCT
ftr-445	49	1	71	71	NUM
ftr-445	49	2	-	-	SYM
ftr-445	49	3	497	497	NUM
ftr-445	49	4	(	(	PUNCT
ftr-445	49	5	situation	situation	NOUN
ftr-445	49	6	2	2	NUM
ftr-445	49	7	)	)	PUNCT
ftr-445	49	8	,	,	PUNCT
ftr-445	49	9	1971	1971	NUM
ftr-445	49	10	-	-	SYM
ftr-445	49	11	2	2	NUM
ftr-445	49	12	c.b	c.b	PROPN
ftr-445	49	13	.	.	PROPN
ftr-445	49	14	329	329	NUM
ftr-445	49	15	.	.	PUNCT
ftr-445	50	1	see	see	VERB
ftr-445	50	2	also	also	ADV
ftr-445	50	3	regs	reg	VERB
ftr-445	50	4	.	.	PUNCT
ftr-445	51	1	§	§	PROPN
ftr-445	51	2	20.2042	20.2042	NUM
ftr-445	51	3	-	-	SYM
ftr-445	51	4	1(a)(2	1(a)(2	NUM
ftr-445	51	5	)	)	PUNCT
ftr-445	51	6	.	.	PUNCT
ftr-445	52	1	7	7	X
ftr-445	52	2	.	.	X
ftr-445	52	3	see	see	VERB
ftr-445	52	4	,	,	PUNCT
ftr-445	52	5	e.g.	e.g.	ADV
ftr-445	52	6	,	,	PUNCT
ftr-445	52	7	estate	estate	NOUN
ftr-445	52	8	of	of	ADP
ftr-445	52	9	compton	compton	PROPN
ftr-445	52	10	v.	v.	PROPN
ftr-445	52	11	commissioner	commissioner	PROPN
ftr-445	52	12	,	,	PUNCT
ftr-445	52	13	532	532	NUM
ftr-445	52	14	f.2d	f.2d	NOUN
ftr-445	52	15	1086	1086	NUM
ftr-445	52	16	(	(	PUNCT
ftr-445	52	17	6th	6th	ADJ
ftr-445	52	18	cir	cir	NOUN
ftr-445	52	19	.	.	PUNCT
ftr-445	52	20	1976	1976	NUM
ftr-445	52	21	)	)	PUNCT
ftr-445	52	22	;	;	PUNCT
ftr-445	52	23	vanderlip	vanderlip	PROPN
ftr-445	52	24	v.	v.	PRON
ftr-445	52	25	commissioner	commissioner	NOUN
ftr-445	52	26	,	,	PUNCT
ftr-445	52	27	155	155	NUM
ftr-445	52	28	f.2d	f.2d	SYM
ftr-445	52	29	152	152	NUM
ftr-445	52	30	(	(	PUNCT
ftr-445	52	31	2d	2d	NUM
ftr-445	52	32	cir	cir	NOUN
ftr-445	52	33	.	.	PUNCT
ftr-445	52	34	1946	1946	NUM
ftr-445	52	35	)	)	PUNCT
ftr-445	52	36	.	.	PUNCT
ftr-445	53	1	see	see	VERB
ftr-445	53	2	also	also	ADV
ftr-445	53	3	estate	estate	NOUN
ftr-445	53	4	of	of	ADP
ftr-445	53	5	silverman	silverman	PROPN
ftr-445	53	6	v.	v.	PROPN
ftr-445	53	7	commissioner	commissioner	PROPN
ftr-445	53	8	,	,	PUNCT
ftr-445	53	9	521	521	NUM
ftr-445	53	10	f.2d	f.2d	ADP
ftr-445	53	11	574	574	NUM
ftr-445	53	12	,	,	PUNCT
ftr-445	53	13	576	576	NUM
ftr-445	53	14	(	(	PUNCT
ftr-445	53	15	2d	2d	NUM
ftr-445	53	16	cir	cir	NOUN
ftr-445	53	17	.	.	PUNCT
ftr-445	53	18	1975	1975	NUM
ftr-445	53	19	)	)	PUNCT
ftr-445	53	20	.	.	PUNCT
ftr-445	54	1	in	in	ADP
ftr-445	54	2	compton	compton	PROPN
ftr-445	54	3	,	,	PUNCT
ftr-445	54	4	the	the	DET
ftr-445	54	5	premiums	premium	NOUN
ftr-445	54	6	on	on	ADP
ftr-445	54	7	a	a	DET
ftr-445	54	8	group	group	NOUN
ftr-445	54	9	-	-	PUNCT
ftr-445	54	10	term	term	NOUN
ftr-445	54	11	life	life	NOUN
ftr-445	54	12	insurance	insurance	NOUN
ftr-445	54	13	policy	policy	NOUN
ftr-445	54	14	,	,	PUNCT
ftr-445	54	15	which	which	PRON
ftr-445	54	16	became	become	VERB
ftr-445	54	17	due	due	ADJ
ftr-445	54	18	after	after	SCONJ
ftr-445	54	19	the	the	DET
ftr-445	54	20	insured	insure	VERB
ftr-445	54	21	had	have	AUX
ftr-445	54	22	assigned	assign	VERB
ftr-445	54	23	the	the	DET
ftr-445	54	24	policy	policy	NOUN
ftr-445	54	25	,	,	PUNCT
ftr-445	54	26	were	be	AUX
ftr-445	54	27	presumably	presumably	ADV
ftr-445	54	28	paid	pay	VERB
ftr-445	54	29	by	by	ADP
ftr-445	54	30	the	the	DET
ftr-445	54	31	insured	insure	VERB
ftr-445	54	32	's	's	PART
ftr-445	54	33	employer	employer	NOUN
ftr-445	54	34	.	.	PUNCT
ftr-445	55	1	if	if	SCONJ
ftr-445	55	2	so	so	ADV
ftr-445	55	3	,	,	PUNCT
ftr-445	55	4	the	the	DET
ftr-445	55	5	insured	insured	NOUN
ftr-445	55	6	would	would	AUX
ftr-445	55	7	be	be	AUX
ftr-445	55	8	deemed	deem	VERB
ftr-445	55	9	to	to	PART
ftr-445	55	10	be	be	AUX
ftr-445	55	11	the	the	DET
ftr-445	55	12	transferor	transferor	NOUN
ftr-445	55	13	of	of	ADP
ftr-445	55	14	the	the	DET
ftr-445	55	15	premiums	premium	NOUN
ftr-445	55	16	.	.	PUNCT
ftr-445	56	1	see	see	VERB
ftr-445	56	2	estate	estate	NOUN
ftr-445	56	3	of	of	ADP
ftr-445	56	4	porter	porter	NOUN
ftr-445	56	5	v.	v.	ADP
ftr-445	56	6	commissioner	commissioner	NOUN
ftr-445	56	7	,	,	PUNCT
ftr-445	56	8	442	442	NUM
ftr-445	56	9	f.2d	f.2d	ADP
ftr-445	56	10	915	915	NUM
ftr-445	56	11	,	,	PUNCT
ftr-445	56	12	919	919	NUM
ftr-445	56	13	-	-	SYM
ftr-445	56	14	20	20	NUM
ftr-445	56	15	(	(	PUNCT
ftr-445	56	16	1st	1st	ADJ
ftr-445	56	17	cir	cir	NOUN
ftr-445	56	18	.	.	PROPN
ftr-445	56	19	1971	1971	NUM
ftr-445	56	20	)	)	PUNCT
ftr-445	56	21	;	;	PUNCT
ftr-445	56	22	rev	rev	PROPN
ftr-445	56	23	.	.	PROPN
ftr-445	57	1	rul	rul	PROPN
ftr-445	57	2	.	.	PUNCT
ftr-445	58	1	76	76	NUM
ftr-445	58	2	-	-	SYM
ftr-445	58	3	490	490	NUM
ftr-445	58	4	,	,	PUNCT
ftr-445	58	5	1976	1976	NUM
ftr-445	58	6	-	-	SYM
ftr-445	58	7	2	2	NUM
ftr-445	58	8	c.b	c.b	PROPN
ftr-445	58	9	.	.	PROPN
ftr-445	58	10	300	300	NUM
ftr-445	58	11	.	.	NOUN
ftr-445	58	12	8	8	NUM
ftr-445	58	13	.	.	X
ftr-445	58	14	61	61	NUM
ftr-445	58	15	t.c	t.c	PROPN
ftr-445	58	16	.	.	PROPN
ftr-445	58	17	338	338	NUM
ftr-445	58	18	(	(	PUNCT
ftr-445	58	19	1973	1973	NUM
ftr-445	58	20	)	)	PUNCT
ftr-445	58	21	,	,	PUNCT
ftr-445	58	22	aff'd	aff'd	VERB
ftr-445	58	23	on	on	ADP
ftr-445	58	24	the	the	DET
ftr-445	58	25	limited	limited	ADJ
ftr-445	58	26	grounds	ground	NOUN
ftr-445	58	27	raised	raise	VERB
ftr-445	58	28	on	on	ADP
ftr-445	58	29	appeal	appeal	NOUN
ftr-445	58	30	,	,	PUNCT
ftr-445	58	31	521	521	NUM
ftr-445	58	32	f.2d	f.2d	ADP
ftr-445	58	33	574	574	NUM
ftr-445	58	34	(	(	PUNCT
ftr-445	58	35	2d	2d	NUM
ftr-445	58	36	cir	cir	NOUN
ftr-445	58	37	.	.	PUNCT
ftr-445	59	1	1975	1975	NUM
ftr-445	59	2	)	)	PUNCT
ftr-445	59	3	.	.	PUNCT
ftr-445	60	1	when	when	SCONJ
ftr-445	60	2	silverman	silverman	NOUN
ftr-445	60	3	arose	arise	VERB
ftr-445	60	4	,	,	PUNCT
ftr-445	60	5	one	one	NUM
ftr-445	60	6	of	of	ADP
ftr-445	60	7	the	the	DET
ftr-445	60	8	requirements	requirement	NOUN
ftr-445	60	9	for	for	ADP
ftr-445	60	10	including	include	VERB
ftr-445	60	11	the	the	DET
ftr-445	60	12	proceeds	proceed	NOUN
ftr-445	60	13	of	of	ADP
ftr-445	60	14	an	an	DET
ftr-445	60	15	assigned	assign	VERB
ftr-445	60	16	life	life	NOUN
ftr-445	60	17	insurance	insurance	NOUN
ftr-445	60	18	policy	policy	NOUN
ftr-445	60	19	in	in	ADP
ftr-445	60	20	the	the	DET
ftr-445	60	21	insured	insure	VERB
ftr-445	60	22	's	's	PART
ftr-445	60	23	gross	gross	ADJ
ftr-445	60	24	estate	estate	NOUN
ftr-445	60	25	was	be	AUX
ftr-445	60	26	that	that	SCONJ
ftr-445	60	27	the	the	DET
ftr-445	60	28	assignment	assignment	NOUN
ftr-445	60	29	have	have	AUX
ftr-445	60	30	been	be	AUX
ftr-445	60	31	made	make	VERB
ftr-445	60	32	in	in	ADP
ftr-445	60	33	contemplation	contemplation	NOUN
ftr-445	60	34	of	of	ADP
ftr-445	60	35	the	the	DET
ftr-445	60	36	insured	insure	VERB
ftr-445	60	37	's	's	PART
ftr-445	60	38	death	death	NOUN
ftr-445	60	39	as	as	ADV
ftr-445	60	40	well	well	ADV
ftr-445	60	41	as	as	ADP
ftr-445	60	42	having	having	AUX
ftr-445	60	43	been	be	AUX
ftr-445	60	44	made	make	VERB
ftr-445	60	45	within	within	ADP
ftr-445	60	46	three	three	NUM
ftr-445	60	47	years	year	NOUN
ftr-445	60	48	of	of	ADP
ftr-445	60	49	that	that	DET
ftr-445	60	50	death	death	NOUN
ftr-445	60	51	.	.	PUNCT
ftr-445	61	1	in	in	ADP
ftr-445	61	2	silverman	silverman	PROPN
ftr-445	61	3	,	,	PUNCT
ftr-445	61	4	the	the	DET
ftr-445	61	5	tax	tax	NOUN
ftr-445	61	6	court	court	NOUN
ftr-445	61	7	found	find	VERB
ftr-445	61	8	that	that	SCONJ
ftr-445	61	9	the	the	DET
ftr-445	61	10	insurance	insurance	NOUN
ftr-445	61	11	policy	policy	NOUN
ftr-445	61	12	,	,	PUNCT
ftr-445	61	13	which	which	PRON
ftr-445	61	14	had	have	AUX
ftr-445	61	15	been	be	AUX
ftr-445	61	16	assigned	assign	VERB
ftr-445	61	17	to	to	ADP
ftr-445	61	18	the	the	DET
ftr-445	61	19	insured	insure	VERB
ftr-445	61	20	's	's	PART
ftr-445	61	21	son	son	NOUN
ftr-445	61	22	six	six	NUM
ftr-445	61	23	months	month	NOUN
ftr-445	61	24	prior	prior	ADV
ftr-445	61	25	to	to	ADP
ftr-445	61	26	the	the	DET
ftr-445	61	27	insured	insure	VERB
ftr-445	61	28	's	's	PART
ftr-445	61	29	death	death	NOUN
ftr-445	61	30	,	,	PUNCT
ftr-445	61	31	had	have	AUX
ftr-445	61	32	been	be	AUX
ftr-445	61	33	assigned	assign	VERB
ftr-445	61	34	by	by	ADP
ftr-445	61	35	the	the	DET
ftr-445	61	36	insured	insure	VERB
ftr-445	61	37	in	in	ADP
ftr-445	61	38	"	"	PUNCT
ftr-445	61	39	contemplation	contemplation	NOUN
ftr-445	61	40	of	of	ADP
ftr-445	61	41	his	his	PRON
ftr-445	61	42	death	death	NOUN
ftr-445	61	43	.	.	PUNCT
ftr-445	61	44	"	"	PUNCT
ftr-445	62	1	the	the	DET
ftr-445	62	2	"	"	PUNCT
ftr-445	62	3	contemplation	contemplation	NOUN
ftr-445	62	4	of	of	ADP
ftr-445	62	5	death	death	NOUN
ftr-445	62	6	"	"	PUNCT
ftr-445	62	7	requisite	requisite	NOUN
ftr-445	62	8	was	be	AUX
ftr-445	62	9	eliminated	eliminate	VERB
ftr-445	62	10	when	when	SCONJ
ftr-445	62	11	the	the	DET
ftr-445	62	12	code	code	NOUN
ftr-445	62	13	was	be	AUX
ftr-445	62	14	amended	amend	VERB
ftr-445	62	15	in	in	ADP
ftr-445	62	16	1976	1976	NUM
ftr-445	62	17	.	.	PUNCT
ftr-445	63	1	19991	19991	NUM
ftr-445	63	2	florida	florida	PROPN
ftr-445	63	3	tax	tax	PROPN
ftr-445	63	4	review	review	NOUN
ftr-445	63	5	total	total	ADJ
ftr-445	63	6	premiums	premium	NOUN
ftr-445	63	7	paid	pay	VERB
ftr-445	63	8	on	on	ADP
ftr-445	63	9	the	the	DET
ftr-445	63	10	policy	policy	NOUN
ftr-445	63	11	.	.	PUNCT
ftr-445	64	1	9	9	NUM
ftr-445	64	2	the	the	DET
ftr-445	64	3	court	court	NOUN
ftr-445	64	4	,	,	PUNCT
ftr-445	64	5	then	then	ADV
ftr-445	64	6	,	,	PUNCT
ftr-445	64	7	applied	apply	VERB
ftr-445	64	8	that	that	SCONJ
ftr-445	64	9	ratio	ratio	NOUN
ftr-445	64	10	to	to	ADP
ftr-445	64	11	the	the	DET
ftr-445	64	12	proceeds	proceed	NOUN
ftr-445	64	13	of	of	ADP
ftr-445	64	14	the	the	DET
ftr-445	64	15	policy	policy	NOUN
ftr-445	64	16	to	to	PART
ftr-445	64	17	determine	determine	VERB
ftr-445	64	18	the	the	DET
ftr-445	64	19	amount	amount	NOUN
ftr-445	64	20	includible	includible	ADJ
ftr-445	64	21	in	in	ADP
ftr-445	64	22	the	the	DET
ftr-445	64	23	insured	insure	VERB
ftr-445	64	24	's	's	PART
ftr-445	64	25	gross	gross	ADJ
ftr-445	64	26	estate	estate	NOUN
ftr-445	64	27	.	.	PUNCT
ftr-445	65	1	in	in	ADP
ftr-445	65	2	silverman	silverman	PROPN
ftr-445	65	3	,	,	PUNCT
ftr-445	65	4	the	the	DET
ftr-445	65	5	insured	insure	VERB
ftr-445	65	6	had	have	AUX
ftr-445	65	7	paid	pay	VERB
ftr-445	65	8	88.71	88.71	NUM
ftr-445	65	9	%	%	NOUN
ftr-445	65	10	of	of	ADP
ftr-445	65	11	the	the	DET
ftr-445	65	12	premiums	premium	NOUN
ftr-445	65	13	and	and	CCONJ
ftr-445	65	14	the	the	DET
ftr-445	65	15	assignee	assignee	NOUN
ftr-445	65	16	had	have	AUX
ftr-445	65	17	paid	pay	VERB
ftr-445	65	18	11.29	11.29	NUM
ftr-445	65	19	%	%	NOUN
ftr-445	65	20	of	of	ADP
ftr-445	65	21	the	the	DET
ftr-445	65	22	premiums	premium	NOUN
ftr-445	65	23	.	.	PUNCT
ftr-445	66	1	the	the	DET
ftr-445	66	2	tax	tax	NOUN
ftr-445	66	3	court	court	NOUN
ftr-445	66	4	held	hold	VERB
ftr-445	66	5	,	,	PUNCT
ftr-445	66	6	therefore	therefore	ADV
ftr-445	66	7	,	,	PUNCT
ftr-445	66	8	that	that	SCONJ
ftr-445	66	9	88.71	88.71	NUM
ftr-445	66	10	%	%	NOUN
ftr-445	66	11	of	of	ADP
ftr-445	66	12	the	the	DET
ftr-445	66	13	proceeds	proceed	NOUN
ftr-445	66	14	of	of	ADP
ftr-445	66	15	the	the	DET
ftr-445	66	16	policy	policy	NOUN
ftr-445	66	17	were	be	AUX
ftr-445	66	18	includible	includible	ADJ
ftr-445	66	19	in	in	ADP
ftr-445	66	20	the	the	DET
ftr-445	66	21	insured	insure	VERB
ftr-445	66	22	's	's	PART
ftr-445	66	23	gross	gross	ADJ
ftr-445	66	24	estate	estate	NOUN
ftr-445	66	25	and	and	CCONJ
ftr-445	66	26	11.29	11.29	NUM
ftr-445	66	27	%	%	NOUN
ftr-445	66	28	were	be	AUX
ftr-445	66	29	excludible	excludible	ADJ
ftr-445	66	30	.	.	PUNCT
ftr-445	67	1	our	our	PRON
ftr-445	67	2	position	position	NOUN
ftr-445	67	3	is	be	AUX
ftr-445	67	4	that	that	SCONJ
ftr-445	67	5	the	the	DET
ftr-445	67	6	silverman	silverman	NOUN
ftr-445	67	7	analysis	analysis	NOUN
ftr-445	67	8	gives	give	VERB
ftr-445	67	9	taxpayers	taxpayer	NOUN
ftr-445	67	10	a	a	DET
ftr-445	67	11	windfall	windfall	NOUN
ftr-445	67	12	and	and	CCONJ
ftr-445	67	13	provides	provide	VERB
ftr-445	67	14	life	life	NOUN
ftr-445	67	15	insurance	insurance	NOUN
ftr-445	67	16	an	an	DET
ftr-445	67	17	unfair	unfair	ADJ
ftr-445	67	18	advantage	advantage	NOUN
ftr-445	67	19	over	over	ADP
ftr-445	67	20	other	other	ADJ
ftr-445	67	21	investment	investment	NOUN
ftr-445	67	22	vehicles	vehicle	NOUN
ftr-445	67	23	.	.	PUNCT
ftr-445	68	1	we	we	PRON
ftr-445	68	2	argue	argue	VERB
ftr-445	68	3	that	that	SCONJ
ftr-445	68	4	silverman	silverman	NOUN
ftr-445	68	5	was	be	AUX
ftr-445	68	6	inconsistent	inconsistent	ADJ
ftr-445	68	7	with	with	ADP
ftr-445	68	8	the	the	DET
ftr-445	68	9	law	law	NOUN
ftr-445	68	10	existing	exist	VERB
ftr-445	68	11	when	when	SCONJ
ftr-445	68	12	the	the	DET
ftr-445	68	13	case	case	NOUN
ftr-445	68	14	was	be	AUX
ftr-445	68	15	decided	decide	VERB
ftr-445	68	16	and	and	CCONJ
ftr-445	68	17	,	,	PUNCT
ftr-445	68	18	more	more	ADV
ftr-445	68	19	importantly	importantly	ADV
ftr-445	68	20	,	,	PUNCT
ftr-445	68	21	is	be	AUX
ftr-445	68	22	inconsistent	inconsistent	ADJ
ftr-445	68	23	with	with	ADP
ftr-445	68	24	section	section	NOUN
ftr-445	68	25	2035	2035	NUM
ftr-445	68	26	as	as	SCONJ
ftr-445	68	27	reformulated	reformulate	VERB
ftr-445	68	28	by	by	ADP
ftr-445	68	29	the	the	DET
ftr-445	68	30	1997	1997	NUM
ftr-445	68	31	act	act	NOUN
ftr-445	68	32	.	.	PUNCT
ftr-445	69	1	to	to	PART
ftr-445	69	2	set	set	VERB
ftr-445	69	3	the	the	DET
ftr-445	69	4	stage	stage	NOUN
ftr-445	69	5	for	for	ADP
ftr-445	69	6	our	our	PRON
ftr-445	69	7	argument	argument	NOUN
ftr-445	69	8	,	,	PUNCT
ftr-445	69	9	we	we	PRON
ftr-445	69	10	begin	begin	VERB
ftr-445	69	11	with	with	ADP
ftr-445	69	12	brief	brief	ADJ
ftr-445	69	13	discussions	discussion	NOUN
ftr-445	69	14	of	of	ADP
ftr-445	69	15	the	the	DET
ftr-445	69	16	operation	operation	NOUN
ftr-445	69	17	of	of	ADP
ftr-445	69	18	life	life	NOUN
ftr-445	69	19	insurance	insurance	NOUN
ftr-445	69	20	,	,	PUNCT
ftr-445	69	21	the	the	DET
ftr-445	69	22	different	different	ADJ
ftr-445	69	23	types	type	NOUN
ftr-445	69	24	of	of	ADP
ftr-445	69	25	life	life	NOUN
ftr-445	69	26	insurance	insurance	NOUN
ftr-445	69	27	,	,	PUNCT
ftr-445	69	28	and	and	CCONJ
ftr-445	69	29	the	the	DET
ftr-445	69	30	economic	economic	ADJ
ftr-445	69	31	elements	element	NOUN
ftr-445	69	32	that	that	PRON
ftr-445	69	33	comprise	comprise	VERB
ftr-445	69	34	life	life	NOUN
ftr-445	69	35	insurance	insurance	NOUN
ftr-445	69	36	.	.	PUNCT
ftr-445	70	1	we	we	PRON
ftr-445	70	2	next	next	ADV
ftr-445	70	3	survey	survey	VERB
ftr-445	70	4	the	the	DET
ftr-445	70	5	relevant	relevant	ADJ
ftr-445	70	6	provisions	provision	NOUN
ftr-445	70	7	of	of	ADP
ftr-445	70	8	the	the	DET
ftr-445	70	9	tax	tax	NOUN
ftr-445	70	10	laws	law	NOUN
ftr-445	70	11	,	,	PUNCT
ftr-445	70	12	as	as	SCONJ
ftr-445	70	13	they	they	PRON
ftr-445	70	14	now	now	ADV
ftr-445	70	15	exist	exist	VERB
ftr-445	70	16	,	,	PUNCT
ftr-445	70	17	that	that	PRON
ftr-445	70	18	apply	apply	VERB
ftr-445	70	19	to	to	ADP
ftr-445	70	20	life	life	NOUN
ftr-445	70	21	insurance	insurance	NOUN
ftr-445	70	22	policies	policy	NOUN
ftr-445	70	23	and	and	CCONJ
ftr-445	70	24	proceeds	proceed	NOUN
ftr-445	70	25	.	.	PUNCT
ftr-445	71	1	finally	finally	ADV
ftr-445	71	2	,	,	PUNCT
ftr-445	71	3	we	we	PRON
ftr-445	71	4	examine	examine	VERB
ftr-445	71	5	several	several	ADJ
ftr-445	71	6	different	different	ADJ
ftr-445	71	7	types	type	NOUN
ftr-445	71	8	of	of	ADP
ftr-445	71	9	circumstances	circumstance	NOUN
ftr-445	71	10	in	in	ADP
ftr-445	71	11	which	which	PRON
ftr-445	71	12	an	an	DET
ftr-445	71	13	insured	insure	VERB
ftr-445	71	14	has	have	AUX
ftr-445	71	15	assigned	assign	VERB
ftr-445	71	16	life	life	NOUN
ftr-445	71	17	insurance	insurance	NOUN
ftr-445	71	18	to	to	ADP
ftr-445	71	19	a	a	DET
ftr-445	71	20	third	third	ADJ
ftr-445	71	21	party	party	NOUN
ftr-445	71	22	and	and	CCONJ
ftr-445	71	23	consider	consider	VERB
ftr-445	71	24	whether	whether	SCONJ
ftr-445	71	25	the	the	DET
ftr-445	71	26	current	current	ADJ
ftr-445	71	27	tax	tax	NOUN
ftr-445	71	28	treatment	treatment	NOUN
ftr-445	71	29	of	of	ADP
ftr-445	71	30	such	such	ADJ
ftr-445	71	31	assignments	assignment	NOUN
ftr-445	71	32	"	"	PUNCT
ftr-445	71	33	has	have	VERB
ftr-445	71	34	it	it	PRON
ftr-445	71	35	right	right	ADJ
ftr-445	71	36	,	,	PUNCT
ftr-445	71	37	"	"	PUNCT
ftr-445	71	38	in	in	ADP
ftr-445	71	39	light	light	NOUN
ftr-445	71	40	of	of	ADP
ftr-445	71	41	the	the	DET
ftr-445	71	42	amendments	amendment	NOUN
ftr-445	71	43	to	to	PART
ftr-445	71	44	section	section	VERB
ftr-445	71	45	2035	2035	NUM
ftr-445	71	46	made	make	VERB
ftr-445	71	47	by	by	ADP
ftr-445	71	48	the	the	DET
ftr-445	71	49	1981	1981	NUM
ftr-445	71	50	act	act	NOUN
ftr-445	71	51	and	and	CCONJ
ftr-445	71	52	especially	especially	ADV
ftr-445	71	53	the	the	DET
ftr-445	71	54	1997	1997	NUM
ftr-445	71	55	act	act	NOUN
ftr-445	71	56	.	.	PUNCT
ftr-445	72	1	special	special	ADJ
ftr-445	72	2	emphasis	emphasis	NOUN
ftr-445	72	3	will	will	AUX
ftr-445	72	4	be	be	AUX
ftr-445	72	5	given	give	VERB
ftr-445	72	6	to	to	ADP
ftr-445	72	7	the	the	DET
ftr-445	72	8	silverman	silverman	NOUN
ftr-445	72	9	-	-	PUNCT
ftr-445	72	10	type	type	NOUN
ftr-445	72	11	situation	situation	NOUN
ftr-445	72	12	in	in	ADP
ftr-445	72	13	which	which	PRON
ftr-445	72	14	the	the	DET
ftr-445	72	15	insured	insure	VERB
ftr-445	72	16	assigns	assign	NOUN
ftr-445	72	17	a	a	DET
ftr-445	72	18	policy	policy	NOUN
ftr-445	72	19	within	within	ADP
ftr-445	72	20	three	three	NUM
ftr-445	72	21	years	year	NOUN
ftr-445	72	22	of	of	ADP
ftr-445	72	23	death	death	NOUN
ftr-445	72	24	and	and	CCONJ
ftr-445	72	25	the	the	DET
ftr-445	72	26	assignee	assignee	NOUN
ftr-445	72	27	pays	pay	VERB
ftr-445	72	28	the	the	DET
ftr-445	72	29	postassignment	postassignment	NOUN
ftr-445	72	30	premiums	premium	NOUN
ftr-445	72	31	.	.	PUNCT
ftr-445	73	1	ii	ii	X
ftr-445	73	2	.	.	PUNCT
ftr-445	74	1	the	the	DET
ftr-445	74	2	economic	economic	ADJ
ftr-445	74	3	components	component	NOUN
ftr-445	74	4	of	of	ADP
ftr-445	74	5	life	life	NOUN
ftr-445	74	6	insurance	insurance	NOUN
ftr-445	74	7	life	life	NOUN
ftr-445	74	8	insurance	insurance	NOUN
ftr-445	74	9	covers	cover	VERB
ftr-445	74	10	the	the	DET
ftr-445	74	11	risk	risk	NOUN
ftr-445	74	12	that	that	SCONJ
ftr-445	74	13	the	the	DET
ftr-445	74	14	insured	insured	NOUN
ftr-445	74	15	will	will	AUX
ftr-445	74	16	die	die	VERB
ftr-445	74	17	while	while	SCONJ
ftr-445	74	18	the	the	DET
ftr-445	74	19	policy	policy	NOUN
ftr-445	74	20	is	be	AUX
ftr-445	74	21	in	in	ADP
ftr-445	74	22	force	force	NOUN
ftr-445	74	23	.	.	PUNCT
ftr-445	75	1	once	once	ADV
ftr-445	75	2	purchased	purchase	VERB
ftr-445	75	3	,	,	PUNCT
ftr-445	75	4	a	a	DET
ftr-445	75	5	policy	policy	NOUN
ftr-445	75	6	remains	remain	VERB
ftr-445	75	7	in	in	ADP
ftr-445	75	8	force	force	NOUN
ftr-445	75	9	as	as	ADV
ftr-445	75	10	long	long	ADV
ftr-445	75	11	as	as	SCONJ
ftr-445	75	12	the	the	DET
ftr-445	75	13	premiums	premium	NOUN
ftr-445	75	14	are	be	AUX
ftr-445	75	15	paid	pay	VERB
ftr-445	75	16	.	.	PUNCT
ftr-445	76	1	unless	unless	SCONJ
ftr-445	76	2	a	a	DET
ftr-445	76	3	policy	policy	NOUN
ftr-445	76	4	is	be	AUX
ftr-445	76	5	a	a	DET
ftr-445	76	6	single	single	ADJ
ftr-445	76	7	-	-	PUNCT
ftr-445	76	8	premium	premium	NOUN
ftr-445	76	9	policy	policy	NOUN
ftr-445	76	10	,	,	PUNCT
ftr-445	76	11	premiums	premium	NOUN
ftr-445	76	12	become	become	VERB
ftr-445	76	13	due	due	ADJ
ftr-445	76	14	at	at	ADP
ftr-445	76	15	specified	specify	VERB
ftr-445	76	16	intervals.10	intervals.10	NOUN
ftr-445	76	17	if	if	SCONJ
ftr-445	76	18	the	the	DET
ftr-445	76	19	insured	insure	VERB
ftr-445	76	20	dies	die	VERB
ftr-445	76	21	while	while	SCONJ
ftr-445	76	22	the	the	DET
ftr-445	76	23	policy	policy	NOUN
ftr-445	76	24	is	be	AUX
ftr-445	76	25	in	in	ADP
ftr-445	76	26	force	force	NOUN
ftr-445	76	27	,	,	PUNCT
ftr-445	76	28	the	the	DET
ftr-445	76	29	life	life	NOUN
ftr-445	76	30	insurance	insurance	NOUN
ftr-445	76	31	company	company	NOUN
ftr-445	76	32	pays	pay	VERB
ftr-445	76	33	a	a	DET
ftr-445	76	34	specified	specify	VERB
ftr-445	76	35	amount	amount	NOUN
ftr-445	76	36	of	of	ADP
ftr-445	76	37	money	money	NOUN
ftr-445	76	38	to	to	ADP
ftr-445	76	39	the	the	DET
ftr-445	76	40	beneficiaries	beneficiary	NOUN
ftr-445	76	41	of	of	ADP
ftr-445	76	42	the	the	DET
ftr-445	76	43	policy	policy	NOUN
ftr-445	76	44	.	.	PUNCT
ftr-445	77	1	the	the	DET
ftr-445	77	2	cost	cost	NOUN
ftr-445	77	3	of	of	ADP
ftr-445	77	4	the	the	DET
ftr-445	77	5	risk	risk	NOUN
ftr-445	77	6	coverage	coverage	NOUN
ftr-445	77	7	(	(	PUNCT
ftr-445	77	8	the	the	DET
ftr-445	77	9	pure	pure	ADJ
ftr-445	77	10	insurance	insurance	NOUN
ftr-445	77	11	cost	cost	NOUN
ftr-445	77	12	of	of	ADP
ftr-445	77	13	the	the	DET
ftr-445	77	14	policy	policy	NOUN
ftr-445	77	15	)	)	PUNCT
ftr-445	77	16	is	be	AUX
ftr-445	77	17	determined	determine	VERB
ftr-445	77	18	roughly	roughly	ADV
ftr-445	77	19	in	in	ADP
ftr-445	77	20	the	the	DET
ftr-445	77	21	manner	manner	NOUN
ftr-445	77	22	indicated	indicate	VERB
ftr-445	77	23	by	by	ADP
ftr-445	77	24	the	the	DET
ftr-445	77	25	following	follow	VERB
ftr-445	77	26	example	example	NOUN
ftr-445	77	27	.	.	PUNCT
ftr-445	78	1	9	9	X
ftr-445	78	2	.	.	X
ftr-445	79	1	although	although	SCONJ
ftr-445	79	2	the	the	DET
ftr-445	79	3	tax	tax	NOUN
ftr-445	79	4	court	court	NOUN
ftr-445	79	5	spoke	speak	VERB
ftr-445	79	6	of	of	ADP
ftr-445	79	7	the	the	DET
ftr-445	79	8	ratio	ratio	NOUN
ftr-445	79	9	of	of	ADP
ftr-445	79	10	premiums	premium	NOUN
ftr-445	79	11	paid	pay	VERB
ftr-445	79	12	by	by	ADP
ftr-445	79	13	the	the	DET
ftr-445	79	14	insured	insure	VERB
ftr-445	79	15	and	and	CCONJ
ftr-445	79	16	by	by	ADP
ftr-445	79	17	the	the	DET
ftr-445	79	18	assignee	assignee	NOUN
ftr-445	79	19	to	to	ADP
ftr-445	79	20	the	the	DET
ftr-445	79	21	total	total	ADJ
ftr-445	79	22	premiums	premium	NOUN
ftr-445	79	23	paid	pay	VERB
ftr-445	79	24	on	on	ADP
ftr-445	79	25	the	the	DET
ftr-445	79	26	policy	policy	NOUN
ftr-445	79	27	,	,	PUNCT
ftr-445	79	28	it	it	PRON
ftr-445	79	29	seems	seem	VERB
ftr-445	79	30	clear	clear	ADJ
ftr-445	79	31	that	that	SCONJ
ftr-445	79	32	the	the	DET
ftr-445	79	33	tax	tax	NOUN
ftr-445	79	34	court	court	NOUN
ftr-445	79	35	meant	mean	VERB
ftr-445	79	36	to	to	PART
ftr-445	79	37	refer	refer	VERB
ftr-445	79	38	to	to	ADP
ftr-445	79	39	the	the	DET
ftr-445	79	40	ratio	ratio	NOUN
ftr-445	79	41	of	of	ADP
ftr-445	79	42	premiums	premium	NOUN
ftr-445	79	43	paid	pay	VERB
ftr-445	79	44	by	by	ADP
ftr-445	79	45	the	the	DET
ftr-445	79	46	insured	insure	VERB
ftr-445	79	47	before	before	ADP
ftr-445	79	48	or	or	CCONJ
ftr-445	79	49	after	after	ADP
ftr-445	79	50	the	the	DET
ftr-445	79	51	assignment	assignment	NOUN
ftr-445	79	52	and	and	CCONJ
ftr-445	79	53	the	the	DET
ftr-445	79	54	premiums	premium	NOUN
ftr-445	79	55	paid	pay	VERB
ftr-445	79	56	by	by	ADP
ftr-445	79	57	the	the	DET
ftr-445	79	58	assignee	assignee	NOUN
ftr-445	79	59	(	(	PUNCT
ftr-445	79	60	or	or	CCONJ
ftr-445	79	61	someone	someone	PRON
ftr-445	79	62	else	else	ADV
ftr-445	79	63	)	)	PUNCT
ftr-445	79	64	after	after	ADP
ftr-445	79	65	the	the	DET
ftr-445	79	66	assignment	assignment	NOUN
ftr-445	79	67	.	.	PUNCT
ftr-445	80	1	the	the	DET
ftr-445	80	2	difference	difference	NOUN
ftr-445	80	3	between	between	ADP
ftr-445	80	4	the	the	DET
ftr-445	80	5	two	two	NUM
ftr-445	80	6	formulations	formulation	NOUN
ftr-445	80	7	made	make	VERB
ftr-445	80	8	no	no	DET
ftr-445	80	9	difference	difference	NOUN
ftr-445	80	10	in	in	ADP
ftr-445	80	11	the	the	DET
ftr-445	80	12	silverman	silverman	NOUN
ftr-445	80	13	case	case	NOUN
ftr-445	80	14	itself	itself	PRON
ftr-445	80	15	,	,	PUNCT
ftr-445	80	16	because	because	SCONJ
ftr-445	80	17	the	the	DET
ftr-445	80	18	insured	insure	VERB
ftr-445	80	19	paid	pay	VERB
ftr-445	80	20	all	all	PRON
ftr-445	80	21	of	of	ADP
ftr-445	80	22	the	the	DET
ftr-445	80	23	premiums	premium	NOUN
ftr-445	80	24	that	that	PRON
ftr-445	80	25	became	become	VERB
ftr-445	80	26	due	due	ADJ
ftr-445	80	27	before	before	SCONJ
ftr-445	80	28	the	the	DET
ftr-445	80	29	assignment	assignment	NOUN
ftr-445	80	30	and	and	CCONJ
ftr-445	80	31	the	the	DET
ftr-445	80	32	assignee	assignee	NOUN
ftr-445	80	33	paid	pay	VERB
ftr-445	80	34	all	all	PRON
ftr-445	80	35	of	of	ADP
ftr-445	80	36	the	the	DET
ftr-445	80	37	premiums	premium	NOUN
ftr-445	80	38	that	that	PRON
ftr-445	80	39	became	become	VERB
ftr-445	80	40	due	due	ADJ
ftr-445	80	41	after	after	ADP
ftr-445	80	42	the	the	DET
ftr-445	80	43	assignment	assignment	NOUN
ftr-445	80	44	.	.	PUNCT
ftr-445	81	1	10	10	NUM
ftr-445	81	2	.	.	PUNCT
ftr-445	82	1	because	because	SCONJ
ftr-445	82	2	there	there	PRON
ftr-445	82	3	is	be	VERB
ftr-445	82	4	no	no	DET
ftr-445	82	5	legal	legal	ADJ
ftr-445	82	6	obligation	obligation	NOUN
ftr-445	82	7	to	to	PART
ftr-445	82	8	pay	pay	VERB
ftr-445	82	9	the	the	DET
ftr-445	82	10	premiums	premium	NOUN
ftr-445	82	11	on	on	ADP
ftr-445	82	12	a	a	DET
ftr-445	82	13	life	life	NOUN
ftr-445	82	14	insurance	insurance	NOUN
ftr-445	82	15	policy	policy	NOUN
ftr-445	82	16	,	,	PUNCT
ftr-445	82	17	the	the	DET
ftr-445	82	18	policy	policy	NOUN
ftr-445	82	19	can	can	AUX
ftr-445	82	20	be	be	AUX
ftr-445	82	21	terminated	terminate	VERB
ftr-445	82	22	at	at	ADP
ftr-445	82	23	any	any	DET
ftr-445	82	24	time	time	NOUN
ftr-445	82	25	.	.	PUNCT
ftr-445	83	1	[	[	X
ftr-445	83	2	vol	vol	NOUN
ftr-445	83	3	4:5	4:5	NUM
ftr-445	83	4	tax	tax	NOUN
ftr-445	83	5	consequences	consequence	NOUN
ftr-445	83	6	of	of	ADP
ftr-445	83	7	assigning	assign	VERB
ftr-445	83	8	life	life	NOUN
ftr-445	83	9	insurance	insurance	NOUN
ftr-445	83	10	suppose	suppose	VERB
ftr-445	83	11	that	that	SCONJ
ftr-445	83	12	a	a	DET
ftr-445	83	13	person	person	NOUN
ftr-445	83	14	of	of	ADP
ftr-445	83	15	x	x	SYM
ftr-445	83	16	age	age	NOUN
ftr-445	83	17	and	and	CCONJ
ftr-445	83	18	in	in	ADP
ftr-445	83	19	good	good	ADJ
ftr-445	83	20	health	health	NOUN
ftr-445	83	21	wishes	wish	VERB
ftr-445	83	22	to	to	PART
ftr-445	83	23	acquire	acquire	VERB
ftr-445	83	24	$	$	SYM
ftr-445	83	25	1,000	1,000	NUM
ftr-445	83	26	of	of	ADP
ftr-445	83	27	life	life	NOUN
ftr-445	83	28	insurance	insurance	NOUN
ftr-445	83	29	for	for	ADP
ftr-445	83	30	a	a	DET
ftr-445	83	31	one	one	NUM
ftr-445	83	32	-	-	PUNCT
ftr-445	83	33	year	year	NOUN
ftr-445	83	34	period	period	NOUN
ftr-445	83	35	.	.	PUNCT
ftr-445	84	1	the	the	DET
ftr-445	84	2	insurance	insurance	NOUN
ftr-445	84	3	company	company	NOUN
ftr-445	84	4	's	's	PART
ftr-445	84	5	actuarial	actuarial	ADJ
ftr-445	84	6	tables	table	NOUN
ftr-445	84	7	indicate	indicate	VERB
ftr-445	84	8	that	that	SCONJ
ftr-445	84	9	1	1	NUM
ftr-445	84	10	%	%	NOUN
ftr-445	84	11	of	of	ADP
ftr-445	84	12	persons	person	NOUN
ftr-445	84	13	of	of	ADP
ftr-445	84	14	x	x	SYM
ftr-445	84	15	age	age	NOUN
ftr-445	84	16	will	will	AUX
ftr-445	84	17	die	die	VERB
ftr-445	84	18	during	during	ADP
ftr-445	84	19	that	that	DET
ftr-445	84	20	year	year	NOUN
ftr-445	84	21	.	.	PUNCT
ftr-445	85	1	thus	thus	ADV
ftr-445	85	2	,	,	PUNCT
ftr-445	85	3	a	a	DET
ftr-445	85	4	premium	premium	NOUN
ftr-445	85	5	charge	charge	NOUN
ftr-445	85	6	of	of	ADP
ftr-445	85	7	approximately	approximately	ADV
ftr-445	85	8	1	1	NUM
ftr-445	85	9	%	%	NOUN
ftr-445	85	10	(	(	PUNCT
ftr-445	85	11	$	$	SYM
ftr-445	85	12	10	10	NUM
ftr-445	85	13	)	)	PUNCT
ftr-445	85	14	will	will	AUX
ftr-445	85	15	cover	cover	VERB
ftr-445	85	16	the	the	DET
ftr-445	85	17	risk	risk	NOUN
ftr-445	85	18	of	of	ADP
ftr-445	85	19	death	death	NOUN
ftr-445	85	20	for	for	ADP
ftr-445	85	21	that	that	DET
ftr-445	85	22	year	year	NOUN
ftr-445	85	23	.	.	PUNCT
ftr-445	86	1	but	but	CCONJ
ftr-445	86	2	the	the	DET
ftr-445	86	3	company	company	NOUN
ftr-445	86	4	will	will	AUX
ftr-445	86	5	pass	pass	VERB
ftr-445	86	6	on	on	ADP
ftr-445	86	7	management	management	NOUN
ftr-445	86	8	and	and	CCONJ
ftr-445	86	9	selling	selling	NOUN
ftr-445	86	10	expenses	expense	NOUN
ftr-445	86	11	,	,	PUNCT
ftr-445	86	12	and	and	CCONJ
ftr-445	86	13	will	will	AUX
ftr-445	86	14	charge	charge	VERB
ftr-445	86	15	a	a	DET
ftr-445	86	16	somewhat	somewhat	ADV
ftr-445	86	17	higher	high	ADJ
ftr-445	86	18	premium	premium	NOUN
ftr-445	86	19	.	.	PUNCT
ftr-445	87	1	if	if	SCONJ
ftr-445	87	2	the	the	DET
ftr-445	87	3	insurer	insurer	NOUN
ftr-445	87	4	is	be	AUX
ftr-445	87	5	a	a	DET
ftr-445	87	6	profit	profit	NOUN
ftr-445	87	7	-	-	PUNCT
ftr-445	87	8	making	make	VERB
ftr-445	87	9	stock	stock	NOUN
ftr-445	87	10	company	company	NOUN
ftr-445	87	11	,	,	PUNCT
ftr-445	87	12	the	the	DET
ftr-445	87	13	premium	premium	NOUN
ftr-445	87	14	may	may	AUX
ftr-445	87	15	also	also	ADV
ftr-445	87	16	include	include	VERB
ftr-445	87	17	an	an	DET
ftr-445	87	18	allowance	allowance	NOUN
ftr-445	87	19	for	for	ADP
ftr-445	87	20	the	the	DET
ftr-445	87	21	company	company	NOUN
ftr-445	87	22	's	's	PART
ftr-445	87	23	profit	profit	NOUN
ftr-445	87	24	.	.	PUNCT
ftr-445	88	1	if	if	SCONJ
ftr-445	88	2	the	the	DET
ftr-445	88	3	insurer	insurer	NOUN
ftr-445	88	4	is	be	AUX
ftr-445	88	5	a	a	DET
ftr-445	88	6	mutual	mutual	ADJ
ftr-445	88	7	company	company	NOUN
ftr-445	88	8	,	,	PUNCT
ftr-445	88	9	"	"	PUNCT
ftr-445	88	10	the	the	DET
ftr-445	88	11	company	company	NOUN
ftr-445	88	12	will	will	AUX
ftr-445	88	13	charge	charge	VERB
ftr-445	88	14	a	a	DET
ftr-445	88	15	larger	large	ADJ
ftr-445	88	16	premium	premium	NOUN
ftr-445	88	17	than	than	SCONJ
ftr-445	88	18	it	it	PRON
ftr-445	88	19	reasonably	reasonably	ADV
ftr-445	88	20	expects	expect	VERB
ftr-445	88	21	to	to	PART
ftr-445	88	22	need	need	VERB
ftr-445	88	23	and	and	CCONJ
ftr-445	88	24	at	at	ADP
ftr-445	88	25	the	the	DET
ftr-445	88	26	end	end	NOUN
ftr-445	88	27	of	of	ADP
ftr-445	88	28	each	each	DET
ftr-445	88	29	year	year	NOUN
ftr-445	88	30	will	will	AUX
ftr-445	88	31	return	return	VERB
ftr-445	88	32	the	the	DET
ftr-445	88	33	excess	excess	ADJ
ftr-445	88	34	amount	amount	NOUN
ftr-445	88	35	over	over	ADP
ftr-445	88	36	its	its	PRON
ftr-445	88	37	actual	actual	ADJ
ftr-445	88	38	needs	need	NOUN
ftr-445	88	39	to	to	ADP
ftr-445	88	40	the	the	DET
ftr-445	88	41	policyholders	policyholder	NOUN
ftr-445	88	42	as	as	ADP
ftr-445	88	43	a	a	DET
ftr-445	88	44	so	so	ADV
ftr-445	88	45	-	-	PUNCT
ftr-445	88	46	called	call	VERB
ftr-445	88	47	"	"	PUNCT
ftr-445	88	48	dividend	dividend	NOUN
ftr-445	88	49	.	.	PUNCT
ftr-445	89	1	"	"	PUNCT
ftr-445	89	2	'	'	PUNCT
ftr-445	89	3	2	2	NUM
ftr-445	89	4	policies	policy	NOUN
ftr-445	89	5	that	that	PRON
ftr-445	89	6	pay	pay	VERB
ftr-445	89	7	such	such	ADJ
ftr-445	89	8	"	"	PUNCT
ftr-445	89	9	dividends	dividend	NOUN
ftr-445	89	10	"	"	PUNCT
ftr-445	89	11	are	be	AUX
ftr-445	89	12	called	call	VERB
ftr-445	89	13	"	"	PUNCT
ftr-445	89	14	participating	participate	VERB
ftr-445	89	15	insurance	insurance	NOUN
ftr-445	89	16	.	.	PUNCT
ftr-445	89	17	"	"	PUNCT
ftr-445	90	1	while	while	SCONJ
ftr-445	90	2	participating	participate	VERB
ftr-445	90	3	insurance	insurance	NOUN
ftr-445	90	4	is	be	AUX
ftr-445	90	5	commonly	commonly	ADV
ftr-445	90	6	offered	offer	VERB
ftr-445	90	7	by	by	ADP
ftr-445	90	8	mutual	mutual	ADJ
ftr-445	90	9	companies	company	NOUN
ftr-445	90	10	,	,	PUNCT
ftr-445	90	11	it	it	PRON
ftr-445	90	12	is	be	AUX
ftr-445	90	13	also	also	ADV
ftr-445	90	14	offered	offer	VERB
ftr-445	90	15	by	by	ADP
ftr-445	90	16	some	some	DET
ftr-445	90	17	stock	stock	NOUN
ftr-445	90	18	companies	company	NOUN
ftr-445	90	19	.	.	PUNCT
ftr-445	91	1	pure	pure	ADJ
ftr-445	91	2	insurance	insurance	NOUN
ftr-445	91	3	coverage	coverage	NOUN
ftr-445	91	4	for	for	ADP
ftr-445	91	5	a	a	DET
ftr-445	91	6	stated	state	VERB
ftr-445	91	7	term	term	NOUN
ftr-445	91	8	is	be	AUX
ftr-445	91	9	called	call	VERB
ftr-445	91	10	"	"	PUNCT
ftr-445	91	11	term	term	NOUN
ftr-445	91	12	insurance	insurance	NOUN
ftr-445	91	13	.	.	PUNCT
ftr-445	91	14	"	"	PUNCT
ftr-445	92	1	in	in	ADP
ftr-445	92	2	the	the	DET
ftr-445	92	3	case	case	NOUN
ftr-445	92	4	of	of	ADP
ftr-445	92	5	the	the	DET
ftr-445	92	6	insured	insured	NOUN
ftr-445	92	7	of	of	ADP
ftr-445	92	8	x	x	SYM
ftr-445	92	9	age	age	NOUN
ftr-445	92	10	,	,	PUNCT
ftr-445	92	11	the	the	DET
ftr-445	92	12	annual	annual	ADJ
ftr-445	92	13	premium	premium	NOUN
ftr-445	92	14	of	of	ADP
ftr-445	92	15	a	a	DET
ftr-445	92	16	$	$	SYM
ftr-445	92	17	1,000	1,000	NUM
ftr-445	92	18	one	one	NUM
ftr-445	92	19	-	-	PUNCT
ftr-445	92	20	year	year	NOUN
ftr-445	92	21	term	term	NOUN
ftr-445	92	22	policy	policy	NOUN
ftr-445	92	23	was	be	AUX
ftr-445	92	24	$	$	SYM
ftr-445	92	25	10	10	NUM
ftr-445	92	26	plus	plus	NOUN
ftr-445	92	27	.	.	PUNCT
ftr-445	93	1	if	if	SCONJ
ftr-445	93	2	the	the	DET
ftr-445	93	3	insured	insured	NOUN
ftr-445	93	4	should	should	AUX
ftr-445	93	5	wish	wish	VERB
ftr-445	93	6	to	to	PART
ftr-445	93	7	continue	continue	VERB
ftr-445	93	8	that	that	DET
ftr-445	93	9	coverage	coverage	NOUN
ftr-445	93	10	for	for	ADP
ftr-445	93	11	an	an	DET
ftr-445	93	12	additional	additional	ADJ
ftr-445	93	13	year	year	NOUN
ftr-445	93	14	,	,	PUNCT
ftr-445	93	15	the	the	DET
ftr-445	93	16	premium	premium	NOUN
ftr-445	93	17	cost	cost	NOUN
ftr-445	93	18	will	will	AUX
ftr-445	93	19	be	be	AUX
ftr-445	93	20	higher	high	ADJ
ftr-445	93	21	,	,	PUNCT
ftr-445	93	22	since	since	SCONJ
ftr-445	93	23	the	the	DET
ftr-445	93	24	percentage	percentage	NOUN
ftr-445	93	25	of	of	ADP
ftr-445	93	26	persons	person	NOUN
ftr-445	93	27	x	x	PUNCT
ftr-445	94	1	+	+	CCONJ
ftr-445	94	2	1	1	NUM
ftr-445	94	3	years	year	NOUN
ftr-445	94	4	of	of	ADP
ftr-445	94	5	age	age	NOUN
ftr-445	94	6	who	who	PRON
ftr-445	94	7	are	be	AUX
ftr-445	94	8	projected	project	VERB
ftr-445	94	9	to	to	PART
ftr-445	94	10	die	die	VERB
ftr-445	94	11	during	during	ADP
ftr-445	94	12	the	the	DET
ftr-445	94	13	year	year	NOUN
ftr-445	94	14	is	be	AUX
ftr-445	94	15	greater	great	ADJ
ftr-445	94	16	than	than	ADP
ftr-445	94	17	the	the	DET
ftr-445	94	18	percentage	percentage	NOUN
ftr-445	94	19	of	of	ADP
ftr-445	94	20	persons	person	NOUN
ftr-445	94	21	only	only	ADV
ftr-445	94	22	x	x	NUM
ftr-445	94	23	years	year	NOUN
ftr-445	94	24	of	of	ADP
ftr-445	94	25	age	age	NOUN
ftr-445	94	26	.	.	PUNCT
ftr-445	95	1	thus	thus	ADV
ftr-445	95	2	,	,	PUNCT
ftr-445	95	3	each	each	DET
ftr-445	95	4	year	year	NOUN
ftr-445	95	5	the	the	DET
ftr-445	95	6	premium	premium	ADJ
ftr-445	95	7	cost	cost	NOUN
ftr-445	95	8	of	of	ADP
ftr-445	95	9	the	the	DET
ftr-445	95	10	term	term	NOUN
ftr-445	95	11	insurance	insurance	NOUN
ftr-445	95	12	will	will	AUX
ftr-445	95	13	increase	increase	VERB
ftr-445	95	14	.	.	PUNCT
ftr-445	96	1	term	term	NOUN
ftr-445	96	2	insurance	insurance	NOUN
ftr-445	96	3	typically	typically	ADV
ftr-445	96	4	is	be	AUX
ftr-445	96	5	issued	issue	VERB
ftr-445	96	6	for	for	ADP
ftr-445	96	7	a	a	DET
ftr-445	96	8	specific	specific	ADJ
ftr-445	96	9	term	term	NOUN
ftr-445	96	10	such	such	ADJ
ftr-445	96	11	as	as	ADP
ftr-445	96	12	five	five	NUM
ftr-445	96	13	years	year	NOUN
ftr-445	96	14	,	,	PUNCT
ftr-445	96	15	with	with	ADP
ftr-445	96	16	an	an	DET
ftr-445	96	17	automatic	automatic	ADJ
ftr-445	96	18	renewal	renewal	NOUN
ftr-445	96	19	for	for	ADP
ftr-445	96	20	an	an	DET
ftr-445	96	21	additional	additional	ADJ
ftr-445	96	22	five	five	NUM
ftr-445	96	23	years	year	NOUN
ftr-445	96	24	at	at	ADP
ftr-445	96	25	the	the	DET
ftr-445	96	26	end	end	NOUN
ftr-445	96	27	of	of	ADP
ftr-445	96	28	each	each	DET
ftr-445	96	29	term	term	NOUN
ftr-445	96	30	.	.	PUNCT
ftr-445	96	31	"	"	PUNCT
ftr-445	97	1	the	the	DET
ftr-445	97	2	premium	premium	NOUN
ftr-445	97	3	cost	cost	NOUN
ftr-445	97	4	of	of	ADP
ftr-445	97	5	the	the	DET
ftr-445	97	6	insurance	insurance	NOUN
ftr-445	97	7	,	,	PUNCT
ftr-445	97	8	however	however	ADV
ftr-445	97	9	,	,	PUNCT
ftr-445	97	10	will	will	AUX
ftr-445	97	11	increase	increase	VERB
ftr-445	97	12	as	as	ADP
ftr-445	97	13	the	the	DET
ftr-445	97	14	insured	insure	VERB
ftr-445	97	15	ages	age	NOUN
ftr-445	97	16	.	.	PUNCT
ftr-445	98	1	if	if	SCONJ
ftr-445	98	2	the	the	DET
ftr-445	98	3	insured	insure	VERB
ftr-445	98	4	attains	attain	NOUN
ftr-445	98	5	an	an	DET
ftr-445	98	6	advanced	advanced	ADJ
ftr-445	98	7	age	age	NOUN
ftr-445	98	8	,	,	PUNCT
ftr-445	98	9	the	the	DET
ftr-445	98	10	premiums	premium	NOUN
ftr-445	98	11	will	will	AUX
ftr-445	98	12	become	become	VERB
ftr-445	98	13	quite	quite	ADV
ftr-445	98	14	costly	costly	ADJ
ftr-445	98	15	.	.	PUNCT
ftr-445	99	1	if	if	SCONJ
ftr-445	99	2	the	the	DET
ftr-445	99	3	insured	insure	VERB
ftr-445	99	4	wishes	wish	NOUN
ftr-445	99	5	to	to	PART
ftr-445	99	6	have	have	AUX
ftr-445	99	7	insurance	insurance	NOUN
ftr-445	99	8	for	for	ADP
ftr-445	99	9	more	more	ADJ
ftr-445	99	10	than	than	ADP
ftr-445	99	11	one	one	NUM
ftr-445	99	12	year	year	NOUN
ftr-445	99	13	but	but	CCONJ
ftr-445	99	14	seeks	seek	VERB
ftr-445	99	15	to	to	PART
ftr-445	99	16	avoid	avoid	VERB
ftr-445	99	17	this	this	DET
ftr-445	99	18	steady	steady	ADJ
ftr-445	99	19	increase	increase	NOUN
ftr-445	99	20	in	in	ADP
ftr-445	99	21	the	the	DET
ftr-445	99	22	annual	annual	ADJ
ftr-445	99	23	premium	premium	NOUN
ftr-445	99	24	,	,	PUNCT
ftr-445	99	25	the	the	DET
ftr-445	99	26	insured	insure	VERB
ftr-445	99	27	can	can	AUX
ftr-445	99	28	purchase	purchase	VERB
ftr-445	99	29	life	life	NOUN
ftr-445	99	30	insurance	insurance	NOUN
ftr-445	99	31	for	for	ADP
ftr-445	99	32	a	a	DET
ftr-445	99	33	term	term	NOUN
ftr-445	99	34	consisting	consist	VERB
ftr-445	99	35	of	of	ADP
ftr-445	99	36	a	a	DET
ftr-445	99	37	substantial	substantial	ADJ
ftr-445	99	38	number	number	NOUN
ftr-445	99	39	of	of	ADP
ftr-445	99	40	years	year	NOUN
ftr-445	99	41	and	and	CCONJ
ftr-445	99	42	pay	pay	VERB
ftr-445	99	43	the	the	DET
ftr-445	99	44	same	same	ADJ
ftr-445	99	45	amount	amount	NOUN
ftr-445	99	46	of	of	ADP
ftr-445	99	47	premium	premium	NOUN
ftr-445	99	48	each	each	DET
ftr-445	99	49	year	year	NOUN
ftr-445	99	50	for	for	ADP
ftr-445	99	51	a	a	DET
ftr-445	99	52	decreasing	decrease	VERB
ftr-445	99	53	amount	amount	NOUN
ftr-445	99	54	of	of	ADP
ftr-445	99	55	insurance	insurance	NOUN
ftr-445	99	56	.	.	PUNCT
ftr-445	100	1	the	the	DET
ftr-445	100	2	annual	annual	ADJ
ftr-445	100	3	premium	premium	NOUN
ftr-445	100	4	payments	payment	NOUN
ftr-445	100	5	will	will	AUX
ftr-445	100	6	remain	remain	VERB
ftr-445	100	7	constant	constant	ADJ
ftr-445	100	8	,	,	PUNCT
ftr-445	100	9	but	but	CCONJ
ftr-445	100	10	every	every	DET
ftr-445	100	11	few	few	ADJ
ftr-445	100	12	years	year	NOUN
ftr-445	100	13	the	the	DET
ftr-445	100	14	amount	amount	NOUN
ftr-445	100	15	of	of	ADP
ftr-445	100	16	insurance	insurance	NOUN
ftr-445	100	17	coverage	coverage	NOUN
ftr-445	100	18	will	will	AUX
ftr-445	100	19	be	be	AUX
ftr-445	100	20	reduced	reduce	VERB
ftr-445	100	21	.	.	PUNCT
ftr-445	101	1	this	this	DET
ftr-445	101	2	variation	variation	NOUN
ftr-445	101	3	of	of	ADP
ftr-445	101	4	term	term	NOUN
ftr-445	101	5	insurance	insurance	NOUN
ftr-445	101	6	is	be	AUX
ftr-445	101	7	called	call	VERB
ftr-445	101	8	"	"	PUNCT
ftr-445	101	9	declining	decline	VERB
ftr-445	101	10	term	term	NOUN
ftr-445	101	11	life	life	NOUN
ftr-445	101	12	insurance	insurance	NOUN
ftr-445	101	13	.	.	PUNCT
ftr-445	101	14	"	"	PUNCT
ftr-445	102	1	a	a	DET
ftr-445	102	2	second	second	ADJ
ftr-445	102	3	type	type	NOUN
ftr-445	102	4	of	of	ADP
ftr-445	102	5	life	life	NOUN
ftr-445	102	6	insurance	insurance	NOUN
ftr-445	102	7	is	be	AUX
ftr-445	102	8	ordinary	ordinary	ADJ
ftr-445	102	9	life	life	NOUN
ftr-445	102	10	,	,	PUNCT
ftr-445	102	11	frequently	frequently	ADV
ftr-445	102	12	called	call	VERB
ftr-445	102	13	"	"	PUNCT
ftr-445	102	14	straight	straight	ADJ
ftr-445	102	15	life	life	NOUN
ftr-445	102	16	"	"	PUNCT
ftr-445	102	17	or	or	CCONJ
ftr-445	102	18	"	"	PUNCT
ftr-445	102	19	whole	whole	ADJ
ftr-445	102	20	life	life	NOUN
ftr-445	102	21	.	.	PUNCT
ftr-445	102	22	"	"	PUNCT
ftr-445	103	1	ordinary	ordinary	ADJ
ftr-445	103	2	life	life	NOUN
ftr-445	103	3	insurance	insurance	NOUN
ftr-445	103	4	combines	combine	VERB
ftr-445	103	5	the	the	DET
ftr-445	103	6	purchase	purchase	NOUN
ftr-445	103	7	of	of	ADP
ftr-445	103	8	pure	pure	ADJ
ftr-445	103	9	risk	risk	NOUN
ftr-445	103	10	coverage	coverage	NOUN
ftr-445	103	11	with	with	ADP
ftr-445	103	12	an	an	DET
ftr-445	103	13	investment	investment	NOUN
ftr-445	103	14	.	.	PUNCT
ftr-445	104	1	part	part	NOUN
ftr-445	104	2	of	of	ADP
ftr-445	104	3	the	the	DET
ftr-445	104	4	premium	premium	NOUN
ftr-445	104	5	is	be	AUX
ftr-445	104	6	charged	charge	VERB
ftr-445	104	7	to	to	ADP
ftr-445	104	8	the	the	DET
ftr-445	104	9	pure	pure	ADJ
ftr-445	104	10	insurance	insurance	NOUN
ftr-445	104	11	coverage	coverage	NOUN
ftr-445	104	12	of	of	ADP
ftr-445	104	13	the	the	DET
ftr-445	104	14	policy	policy	NOUN
ftr-445	104	15	(	(	PUNCT
ftr-445	104	16	including	include	VERB
ftr-445	104	17	the	the	DET
ftr-445	104	18	company	company	NOUN
ftr-445	104	19	's	's	PART
ftr-445	104	20	expenses	expense	NOUN
ftr-445	104	21	)	)	PUNCT
ftr-445	104	22	and	and	CCONJ
ftr-445	104	23	part	part	NOUN
ftr-445	104	24	of	of	ADP
ftr-445	104	25	the	the	DET
ftr-445	104	26	premium	premium	NOUN
ftr-445	104	27	is	be	AUX
ftr-445	104	28	treated	treat	VERB
ftr-445	104	29	as	as	ADP
ftr-445	104	30	an	an	DET
ftr-445	104	31	investment	investment	NOUN
ftr-445	104	32	by	by	ADP
ftr-445	104	33	the	the	DET
ftr-445	104	34	policyholder	policyholder	NOUN
ftr-445	104	35	with	with	ADP
ftr-445	104	36	the	the	DET
ftr-445	104	37	insurer	insurer	NOUN
ftr-445	104	38	.	.	PUNCT
ftr-445	105	1	the	the	DET
ftr-445	105	2	investment	investment	NOUN
ftr-445	105	3	portion	portion	NOUN
ftr-445	105	4	is	be	AUX
ftr-445	105	5	referred	refer	VERB
ftr-445	105	6	to	to	ADP
ftr-445	105	7	as	as	ADP
ftr-445	105	8	the	the	DET
ftr-445	105	9	policyholder	policyholder	NOUN
ftr-445	105	10	's	's	PART
ftr-445	105	11	11	11	NUM
ftr-445	105	12	.	.	PUNCT
ftr-445	106	1	a	a	DET
ftr-445	106	2	mutual	mutual	ADJ
ftr-445	106	3	company	company	NOUN
ftr-445	106	4	has	have	VERB
ftr-445	106	5	no	no	DET
ftr-445	106	6	stockholders	stockholder	NOUN
ftr-445	106	7	and	and	CCONJ
ftr-445	106	8	passes	pass	VERB
ftr-445	106	9	its	its	PRON
ftr-445	106	10	earnings	earning	NOUN
ftr-445	106	11	on	on	ADP
ftr-445	106	12	to	to	ADP
ftr-445	106	13	its	its	PRON
ftr-445	106	14	policyholders	policyholder	NOUN
ftr-445	106	15	and	and	CCONJ
ftr-445	106	16	to	to	ADP
ftr-445	106	17	certain	certain	ADJ
ftr-445	106	18	beneficiaries	beneficiary	NOUN
ftr-445	106	19	of	of	ADP
ftr-445	106	20	matured	mature	VERB
ftr-445	106	21	policies	policy	NOUN
ftr-445	106	22	.	.	PUNCT
ftr-445	107	1	12	12	NUM
ftr-445	107	2	.	.	PUNCT
ftr-445	108	1	see	see	VERB
ftr-445	108	2	infra	infra	NOUN
ftr-445	108	3	notes	note	VERB
ftr-445	108	4	21	21	NUM
ftr-445	108	5	-	-	SYM
ftr-445	108	6	22	22	NUM
ftr-445	108	7	.	.	PUNCT
ftr-445	109	1	13	13	NUM
ftr-445	109	2	.	.	PUNCT
ftr-445	110	1	because	because	SCONJ
ftr-445	110	2	the	the	DET
ftr-445	110	3	policyholder	policyholder	NOUN
ftr-445	110	4	can	can	AUX
ftr-445	110	5	terminate	terminate	VERB
ftr-445	110	6	a	a	DET
ftr-445	110	7	policy	policy	NOUN
ftr-445	110	8	at	at	ADP
ftr-445	110	9	any	any	DET
ftr-445	110	10	time	time	NOUN
ftr-445	110	11	.	.	PUNCT
ftr-445	111	1	the	the	DET
ftr-445	111	2	policyholder	policyholder	NOUN
ftr-445	111	3	need	need	AUX
ftr-445	111	4	not	not	PART
ftr-445	111	5	accept	accept	VERB
ftr-445	111	6	the	the	DET
ftr-445	111	7	renewal	renewal	NOUN
ftr-445	111	8	.	.	PUNCT
ftr-445	112	1	1999	1999	NUM
ftr-445	112	2	]	]	PUNCT
ftr-445	112	3	florida	florida	PROPN
ftr-445	112	4	tax	tax	PROPN
ftr-445	112	5	review	review	NOUN
ftr-445	112	6	"	"	PUNCT
ftr-445	112	7	reserve	reserve	PROPN
ftr-445	112	8	,	,	PUNCT
ftr-445	112	9	"	"	PUNCT
ftr-445	112	10	or	or	CCONJ
ftr-445	112	11	"	"	PUNCT
ftr-445	112	12	terminal	terminal	ADJ
ftr-445	112	13	reserve	reserve	NOUN
ftr-445	112	14	,	,	PUNCT
ftr-445	112	15	"	"	PUNCT
ftr-445	112	16	or	or	CCONJ
ftr-445	112	17	"	"	PUNCT
ftr-445	112	18	equity	equity	NOUN
ftr-445	112	19	reserve	reserve	NOUN
ftr-445	112	20	"	"	PUNCT
ftr-445	112	21	in	in	ADP
ftr-445	112	22	the	the	DET
ftr-445	112	23	policy	policy	NOUN
ftr-445	112	24	.	.	PUNCT
ftr-445	113	1	the	the	DET
ftr-445	113	2	reserve	reserve	NOUN
ftr-445	113	3	is	be	AUX
ftr-445	113	4	an	an	DET
ftr-445	113	5	equity	equity	NOUN
ftr-445	113	6	interest	interest	NOUN
ftr-445	113	7	that	that	PRON
ftr-445	113	8	typically	typically	ADV
ftr-445	113	9	appreciates	appreciate	VERB
ftr-445	113	10	in	in	ADP
ftr-445	113	11	value	value	NOUN
ftr-445	113	12	each	each	DET
ftr-445	113	13	year	year	NOUN
ftr-445	113	14	at	at	ADP
ftr-445	113	15	a	a	DET
ftr-445	113	16	fixed	fix	VERB
ftr-445	113	17	rate	rate	NOUN
ftr-445	113	18	established	establish	VERB
ftr-445	113	19	in	in	ADP
ftr-445	113	20	the	the	DET
ftr-445	113	21	insurance	insurance	NOUN
ftr-445	113	22	contract	contract	NOUN
ftr-445	113	23	.	.	PUNCT
ftr-445	114	1	14	14	NUM
ftr-445	114	2	in	in	ADP
ftr-445	114	3	the	the	DET
ftr-445	114	4	first	first	ADJ
ftr-445	114	5	few	few	ADJ
ftr-445	114	6	years	year	NOUN
ftr-445	114	7	of	of	ADP
ftr-445	114	8	an	an	DET
ftr-445	114	9	ordinary	ordinary	ADJ
ftr-445	114	10	life	life	NOUN
ftr-445	114	11	policy	policy	NOUN
ftr-445	114	12	,	,	PUNCT
ftr-445	114	13	the	the	DET
ftr-445	114	14	policyholder	policyholder	NOUN
ftr-445	114	15	obtains	obtain	VERB
ftr-445	114	16	little	little	ADJ
ftr-445	114	17	or	or	CCONJ
ftr-445	114	18	no	no	PRON
ftr-445	114	19	reserve	reserve	NOUN
ftr-445	114	20	in	in	ADP
ftr-445	114	21	the	the	DET
ftr-445	114	22	policy	policy	NOUN
ftr-445	114	23	because	because	SCONJ
ftr-445	114	24	most	most	ADJ
ftr-445	114	25	of	of	ADP
ftr-445	114	26	the	the	DET
ftr-445	114	27	early	early	ADJ
ftr-445	114	28	premiums	premium	NOUN
ftr-445	114	29	are	be	AUX
ftr-445	114	30	used	use	VERB
ftr-445	114	31	to	to	PART
ftr-445	114	32	pay	pay	VERB
ftr-445	114	33	the	the	DET
ftr-445	114	34	company	company	NOUN
ftr-445	114	35	's	's	PART
ftr-445	114	36	expenses	expense	NOUN
ftr-445	114	37	,	,	PUNCT
ftr-445	114	38	including	include	VERB
ftr-445	114	39	selling	sell	VERB
ftr-445	114	40	commissions	commission	NOUN
ftr-445	114	41	.	.	PUNCT
ftr-445	115	1	after	after	ADP
ftr-445	115	2	this	this	DET
ftr-445	115	3	initial	initial	ADJ
ftr-445	115	4	period	period	NOUN
ftr-445	115	5	,	,	PUNCT
ftr-445	115	6	the	the	DET
ftr-445	115	7	reserve	reserve	NOUN
ftr-445	115	8	increases	increase	VERB
ftr-445	115	9	each	each	DET
ftr-445	115	10	year	year	NOUN
ftr-445	115	11	,	,	PUNCT
ftr-445	115	12	both	both	CCONJ
ftr-445	115	13	because	because	SCONJ
ftr-445	115	14	of	of	ADP
ftr-445	115	15	appreciation	appreciation	NOUN
ftr-445	115	16	in	in	ADP
ftr-445	115	17	the	the	DET
ftr-445	115	18	established	establish	VERB
ftr-445	115	19	reserve	reserve	NOUN
ftr-445	115	20	and	and	CCONJ
ftr-445	115	21	because	because	SCONJ
ftr-445	115	22	of	of	ADP
ftr-445	115	23	the	the	DET
ftr-445	115	24	policyholder	policyholder	NOUN
ftr-445	115	25	's	's	PART
ftr-445	115	26	payment	payment	NOUN
ftr-445	115	27	of	of	ADP
ftr-445	115	28	additional	additional	ADJ
ftr-445	115	29	premiums	premium	NOUN
ftr-445	115	30	.	.	PUNCT
ftr-445	116	1	since	since	SCONJ
ftr-445	116	2	the	the	DET
ftr-445	116	3	amount	amount	NOUN
ftr-445	116	4	payable	payable	ADJ
ftr-445	116	5	at	at	ADP
ftr-445	116	6	death	death	NOUN
ftr-445	116	7	is	be	AUX
ftr-445	116	8	typically	typically	ADV
ftr-445	116	9	a	a	DET
ftr-445	116	10	fixed	fix	VERB
ftr-445	116	11	dollar	dollar	NOUN
ftr-445	116	12	figure	figure	NOUN
ftr-445	116	13	(	(	PUNCT
ftr-445	116	14	or	or	CCONJ
ftr-445	116	15	a	a	DET
ftr-445	116	16	minimum	minimum	ADJ
ftr-445	116	17	amount	amount	NOUN
ftr-445	116	18	)	)	PUNCT
ftr-445	116	19	,	,	PUNCT
ftr-445	116	20	the	the	DET
ftr-445	116	21	amount	amount	NOUN
ftr-445	116	22	of	of	ADP
ftr-445	116	23	insurance	insurance	NOUN
ftr-445	116	24	risk	risk	NOUN
ftr-445	116	25	coverage	coverage	NOUN
ftr-445	116	26	purchased	purchase	VERB
ftr-445	116	27	by	by	ADP
ftr-445	116	28	the	the	DET
ftr-445	116	29	policyholder	policyholder	NOUN
ftr-445	116	30	is	be	AUX
ftr-445	116	31	the	the	DET
ftr-445	116	32	difference	difference	NOUN
ftr-445	116	33	between	between	ADP
ftr-445	116	34	the	the	DET
ftr-445	116	35	amount	amount	NOUN
ftr-445	116	36	payable	payable	ADJ
ftr-445	116	37	at	at	ADP
ftr-445	116	38	death	death	NOUN
ftr-445	116	39	and	and	CCONJ
ftr-445	116	40	the	the	DET
ftr-445	116	41	policyholder	policyholder	NOUN
ftr-445	116	42	's	's	PART
ftr-445	116	43	reserve	reserve	NOUN
ftr-445	116	44	.	.	PUNCT
ftr-445	117	1	since	since	SCONJ
ftr-445	117	2	the	the	DET
ftr-445	117	3	reserve	reserve	NOUN
ftr-445	117	4	,	,	PUNCT
ftr-445	117	5	representing	represent	VERB
ftr-445	117	6	the	the	DET
ftr-445	117	7	policyholder	policyholder	NOUN
ftr-445	117	8	's	's	PART
ftr-445	117	9	equity	equity	NOUN
ftr-445	117	10	,	,	PUNCT
ftr-445	117	11	increases	increase	VERB
ftr-445	117	12	each	each	DET
ftr-445	117	13	year	year	NOUN
ftr-445	117	14	,	,	PUNCT
ftr-445	117	15	the	the	DET
ftr-445	117	16	policyholder	policyholder	NOUN
ftr-445	117	17	actually	actually	ADV
ftr-445	117	18	purchases	purchase	VERB
ftr-445	117	19	less	less	ADJ
ftr-445	117	20	insurance	insurance	NOUN
ftr-445	117	21	each	each	DET
ftr-445	117	22	year	year	NOUN
ftr-445	117	23	,	,	PUNCT
ftr-445	117	24	resulting	result	VERB
ftr-445	117	25	in	in	ADP
ftr-445	117	26	premiums	premium	NOUN
ftr-445	117	27	that	that	PRON
ftr-445	117	28	remain	remain	VERB
ftr-445	117	29	at	at	ADP
ftr-445	117	30	a	a	DET
ftr-445	117	31	constant	constant	ADJ
ftr-445	117	32	level	level	NOUN
ftr-445	117	33	.	.	PUNCT
ftr-445	118	1	in	in	ADP
ftr-445	118	2	effect	effect	NOUN
ftr-445	118	3	,	,	PUNCT
ftr-445	118	4	the	the	DET
ftr-445	118	5	policyholder	policyholder	NOUN
ftr-445	118	6	has	have	AUX
ftr-445	118	7	combined	combine	VERB
ftr-445	118	8	an	an	DET
ftr-445	118	9	investment	investment	NOUN
ftr-445	118	10	program	program	NOUN
ftr-445	118	11	providing	provide	VERB
ftr-445	118	12	a	a	DET
ftr-445	118	13	secure	secure	ADJ
ftr-445	118	14	(	(	PUNCT
ftr-445	118	15	but	but	CCONJ
ftr-445	118	16	often	often	ADV
ftr-445	118	17	relatively	relatively	ADV
ftr-445	118	18	low	low	ADJ
ftr-445	118	19	)	)	PUNCT
ftr-445	118	20	rate	rate	NOUN
ftr-445	118	21	of	of	ADP
ftr-445	118	22	return	return	NOUN
ftr-445	118	23	with	with	ADP
ftr-445	118	24	declining	decline	VERB
ftr-445	118	25	term	term	NOUN
ftr-445	118	26	life	life	NOUN
ftr-445	118	27	insurance	insurance	NOUN
ftr-445	118	28	coverage	coverage	NOUN
ftr-445	118	29	.	.	PUNCT
ftr-445	119	1	a	a	DET
ftr-445	119	2	policyholder	policyholder	NOUN
ftr-445	119	3	has	have	VERB
ftr-445	119	4	the	the	DET
ftr-445	119	5	right	right	NOUN
ftr-445	119	6	to	to	PART
ftr-445	119	7	borrow	borrow	VERB
ftr-445	119	8	against	against	ADP
ftr-445	119	9	the	the	DET
ftr-445	119	10	reserve	reserve	NOUN
ftr-445	119	11	or	or	CCONJ
ftr-445	119	12	to	to	PART
ftr-445	119	13	surrender	surrender	VERB
ftr-445	119	14	the	the	DET
ftr-445	119	15	policy	policy	NOUN
ftr-445	119	16	for	for	ADP
ftr-445	119	17	its	its	PRON
ftr-445	119	18	cash	cash	NOUN
ftr-445	119	19	surrender	surrender	NOUN
ftr-445	119	20	value	value	NOUN
ftr-445	119	21	.	.	PUNCT
ftr-445	120	1	because	because	SCONJ
ftr-445	120	2	of	of	ADP
ftr-445	120	3	administrative	administrative	ADJ
ftr-445	120	4	costs	cost	NOUN
ftr-445	120	5	,	,	PUNCT
ftr-445	120	6	the	the	DET
ftr-445	120	7	cash	cash	NOUN
ftr-445	120	8	surrender	surrender	NOUN
ftr-445	120	9	value	value	NOUN
ftr-445	120	10	is	be	AUX
ftr-445	120	11	slightly	slightly	ADV
ftr-445	120	12	less	less	ADJ
ftr-445	120	13	than	than	ADP
ftr-445	120	14	the	the	DET
ftr-445	120	15	policyholder	policyholder	NOUN
ftr-445	120	16	's	's	PART
ftr-445	120	17	reserve	reserve	NOUN
ftr-445	120	18	.	.	PUNCT
ftr-445	121	1	the	the	DET
ftr-445	121	2	cash	cash	NOUN
ftr-445	121	3	surrender	surrender	NOUN
ftr-445	121	4	value	value	NOUN
ftr-445	121	5	of	of	ADP
ftr-445	121	6	a	a	DET
ftr-445	121	7	nonvariable	nonvariable	ADJ
ftr-445	121	8	ordinary	ordinary	ADJ
ftr-445	121	9	life	life	NOUN
ftr-445	121	10	insurance	insurance	NOUN
ftr-445	121	11	policy	policy	NOUN
ftr-445	121	12	can	can	AUX
ftr-445	121	13	typically	typically	ADV
ftr-445	121	14	be	be	AUX
ftr-445	121	15	determined	determine	VERB
ftr-445	121	16	from	from	ADP
ftr-445	121	17	tables	table	NOUN
ftr-445	121	18	included	include	VERB
ftr-445	121	19	in	in	ADP
ftr-445	121	20	the	the	DET
ftr-445	121	21	policy	policy	NOUN
ftr-445	121	22	.	.	PUNCT
ftr-445	122	1	after	after	ADP
ftr-445	122	2	approximately	approximately	ADV
ftr-445	122	3	five	five	NUM
ftr-445	122	4	years	year	NOUN
ftr-445	122	5	from	from	ADP
ftr-445	122	6	the	the	DET
ftr-445	122	7	date	date	NOUN
ftr-445	122	8	a	a	DET
ftr-445	122	9	policy	policy	NOUN
ftr-445	122	10	is	be	AUX
ftr-445	122	11	taken	take	VERB
ftr-445	122	12	out	out	ADP
ftr-445	122	13	,	,	PUNCT
ftr-445	122	14	the	the	DET
ftr-445	122	15	cash	cash	NOUN
ftr-445	122	16	surrender	surrender	NOUN
ftr-445	122	17	value	value	NOUN
ftr-445	122	18	will	will	AUX
ftr-445	122	19	usually	usually	ADV
ftr-445	122	20	be	be	AUX
ftr-445	122	21	only	only	ADV
ftr-445	122	22	slightly	slightly	ADV
ftr-445	122	23	less	less	ADJ
ftr-445	122	24	than	than	ADP
ftr-445	122	25	the	the	DET
ftr-445	122	26	policyholder	policyholder	NOUN
ftr-445	122	27	's	's	PART
ftr-445	122	28	reserve	reserve	NOUN
ftr-445	122	29	and	and	CCONJ
ftr-445	122	30	can	can	AUX
ftr-445	122	31	be	be	AUX
ftr-445	122	32	used	use	VERB
ftr-445	122	33	as	as	ADP
ftr-445	122	34	an	an	DET
ftr-445	122	35	approximation	approximation	NOUN
ftr-445	122	36	of	of	ADP
ftr-445	122	37	the	the	DET
ftr-445	122	38	reserve	reserve	NOUN
ftr-445	122	39	for	for	ADP
ftr-445	122	40	planning	planning	NOUN
ftr-445	122	41	purposes	purpose	NOUN
ftr-445	122	42	.	.	PUNCT
ftr-445	123	1	upon	upon	SCONJ
ftr-445	123	2	request	request	NOUN
ftr-445	123	3	,	,	PUNCT
ftr-445	123	4	the	the	DET
ftr-445	123	5	insurer	insurer	NOUN
ftr-445	123	6	will	will	AUX
ftr-445	123	7	provide	provide	VERB
ftr-445	123	8	the	the	DET
ftr-445	123	9	policyholder	policyholder	NOUN
ftr-445	123	10	with	with	ADP
ftr-445	123	11	a	a	DET
ftr-445	123	12	statement	statement	NOUN
ftr-445	123	13	of	of	ADP
ftr-445	123	14	the	the	DET
ftr-445	123	15	current	current	ADJ
ftr-445	123	16	value	value	NOUN
ftr-445	123	17	of	of	ADP
ftr-445	123	18	the	the	DET
ftr-445	123	19	reserve	reserve	NOUN
ftr-445	123	20	.	.	PUNCT
ftr-445	124	1	in	in	ADP
ftr-445	124	2	the	the	DET
ftr-445	124	3	case	case	NOUN
ftr-445	124	4	of	of	ADP
ftr-445	124	5	variable	variable	ADJ
ftr-445	124	6	life	life	NOUN
ftr-445	124	7	insurance	insurance	NOUN
ftr-445	124	8	,	,	PUNCT
ftr-445	124	9	the	the	DET
ftr-445	124	10	insurer	insurer	NOUN
ftr-445	124	11	's	's	PART
ftr-445	124	12	statement	statement	NOUN
ftr-445	124	13	will	will	AUX
ftr-445	124	14	be	be	AUX
ftr-445	124	15	the	the	DET
ftr-445	124	16	only	only	ADJ
ftr-445	124	17	means	mean	NOUN
ftr-445	124	18	of	of	ADP
ftr-445	124	19	obtaining	obtain	VERB
ftr-445	124	20	a	a	DET
ftr-445	124	21	valuation	valuation	NOUN
ftr-445	124	22	.	.	PUNCT
ftr-445	125	1	on	on	ADP
ftr-445	125	2	the	the	DET
ftr-445	125	3	death	death	NOUN
ftr-445	125	4	of	of	ADP
ftr-445	125	5	the	the	DET
ftr-445	125	6	insured	insure	VERB
ftr-445	125	7	,	,	PUNCT
ftr-445	125	8	the	the	DET
ftr-445	125	9	proceeds	proceed	NOUN
ftr-445	125	10	of	of	ADP
ftr-445	125	11	the	the	DET
ftr-445	125	12	policy	policy	NOUN
ftr-445	125	13	are	be	AUX
ftr-445	125	14	payable	payable	ADJ
ftr-445	125	15	according	accord	VERB
ftr-445	125	16	to	to	ADP
ftr-445	125	17	the	the	DET
ftr-445	125	18	method	method	NOUN
ftr-445	125	19	of	of	ADP
ftr-445	125	20	settlement	settlement	NOUN
ftr-445	125	21	elected	elect	VERB
ftr-445	125	22	by	by	ADP
ftr-445	125	23	the	the	DET
ftr-445	125	24	owner	owner	NOUN
ftr-445	125	25	of	of	ADP
ftr-445	125	26	the	the	DET
ftr-445	125	27	policy	policy	NOUN
ftr-445	125	28	or	or	CCONJ
ftr-445	125	29	by	by	ADP
ftr-445	125	30	the	the	DET
ftr-445	125	31	beneficiary	beneficiary	NOUN
ftr-445	125	32	.	.	PUNCT
ftr-445	126	1	the	the	DET
ftr-445	126	2	various	various	ADJ
ftr-445	126	3	methods	method	NOUN
ftr-445	126	4	available	available	ADJ
ftr-445	126	5	for	for	ADP
ftr-445	126	6	settling	settle	VERB
ftr-445	126	7	the	the	DET
ftr-445	126	8	proceeds	proceed	NOUN
ftr-445	126	9	of	of	ADP
ftr-445	126	10	a	a	DET
ftr-445	126	11	matured	mature	VERB
ftr-445	126	12	life	life	NOUN
ftr-445	126	13	insurance	insurance	NOUN
ftr-445	126	14	policy	policy	NOUN
ftr-445	126	15	are	be	AUX
ftr-445	126	16	referred	refer	VERB
ftr-445	126	17	to	to	ADP
ftr-445	126	18	as	as	ADP
ftr-445	126	19	"	"	PUNCT
ftr-445	126	20	settlement	settlement	NOUN
ftr-445	126	21	options	option	NOUN
ftr-445	126	22	.	.	PUNCT
ftr-445	126	23	"	"	PUNCT
ftr-445	127	1	these	these	DET
ftr-445	127	2	settlement	settlement	NOUN
ftr-445	127	3	options	option	NOUN
ftr-445	127	4	,	,	PUNCT
ftr-445	127	5	typically	typically	ADV
ftr-445	127	6	elected	elect	VERB
ftr-445	127	7	by	by	ADP
ftr-445	127	8	the	the	DET
ftr-445	127	9	beneficiary	beneficiary	NOUN
ftr-445	127	10	after	after	ADP
ftr-445	127	11	the	the	DET
ftr-445	127	12	insured	insure	VERB
ftr-445	127	13	's	's	PART
ftr-445	127	14	death	death	NOUN
ftr-445	127	15	,	,	PUNCT
ftr-445	127	16	permit	permit	VERB
ftr-445	127	17	an	an	DET
ftr-445	127	18	election	election	NOUN
ftr-445	127	19	either	either	CCONJ
ftr-445	127	20	to	to	PART
ftr-445	127	21	have	have	VERB
ftr-445	127	22	the	the	DET
ftr-445	127	23	insurance	insurance	NOUN
ftr-445	127	24	proceeds	proceed	NOUN
ftr-445	127	25	paid	pay	VERB
ftr-445	127	26	in	in	ADP
ftr-445	127	27	one	one	NUM
ftr-445	127	28	14	14	NUM
ftr-445	127	29	.	.	PUNCT
ftr-445	128	1	a	a	DET
ftr-445	128	2	variation	variation	NOUN
ftr-445	128	3	of	of	ADP
ftr-445	128	4	ordinary	ordinary	ADJ
ftr-445	128	5	life	life	NOUN
ftr-445	128	6	is	be	AUX
ftr-445	128	7	"	"	PUNCT
ftr-445	128	8	variable	variable	ADJ
ftr-445	128	9	life	life	NOUN
ftr-445	128	10	insurance	insurance	NOUN
ftr-445	128	11	.	.	PUNCT
ftr-445	128	12	"	"	PUNCT
ftr-445	129	1	it	it	PRON
ftr-445	129	2	is	be	AUX
ftr-445	129	3	similar	similar	ADJ
ftr-445	129	4	to	to	ADP
ftr-445	129	5	ordinary	ordinary	ADJ
ftr-445	129	6	life	life	NOUN
ftr-445	129	7	insurance	insurance	NOUN
ftr-445	129	8	,	,	PUNCT
ftr-445	129	9	except	except	SCONJ
ftr-445	129	10	that	that	SCONJ
ftr-445	129	11	it	it	PRON
ftr-445	129	12	may	may	AUX
ftr-445	129	13	not	not	PART
ftr-445	129	14	guarantee	guarantee	VERB
ftr-445	129	15	a	a	DET
ftr-445	129	16	specified	specified	ADJ
ftr-445	129	17	return	return	NOUN
ftr-445	129	18	.	.	PUNCT
ftr-445	130	1	the	the	DET
ftr-445	130	2	policyholder	policyholder	NOUN
ftr-445	130	3	's	's	PART
ftr-445	130	4	reserve	reserve	NOUN
ftr-445	130	5	and	and	CCONJ
ftr-445	130	6	the	the	DET
ftr-445	130	7	death	death	NOUN
ftr-445	130	8	benefit	benefit	NOUN
ftr-445	130	9	may	may	AUX
ftr-445	130	10	vary	vary	VERB
ftr-445	130	11	from	from	ADP
ftr-445	130	12	year	year	NOUN
ftr-445	130	13	to	to	ADP
ftr-445	130	14	year	year	NOUN
ftr-445	130	15	according	accord	VERB
ftr-445	130	16	to	to	ADP
ftr-445	130	17	the	the	DET
ftr-445	130	18	relative	relative	ADJ
ftr-445	130	19	success	success	NOUN
ftr-445	130	20	or	or	CCONJ
ftr-445	130	21	failure	failure	NOUN
ftr-445	130	22	of	of	ADP
ftr-445	130	23	the	the	DET
ftr-445	130	24	insurer	insurer	NOUN
ftr-445	130	25	's	's	PART
ftr-445	130	26	investment	investment	NOUN
ftr-445	130	27	program	program	NOUN
ftr-445	130	28	.	.	PUNCT
ftr-445	131	1	a	a	DET
ftr-445	131	2	guaranteed	guarantee	VERB
ftr-445	131	3	minimum	minimum	NOUN
ftr-445	131	4	death	death	NOUN
ftr-445	131	5	benefit	benefit	NOUN
ftr-445	131	6	is	be	AUX
ftr-445	131	7	,	,	PUNCT
ftr-445	131	8	however	however	ADV
ftr-445	131	9	,	,	PUNCT
ftr-445	131	10	typically	typically	ADV
ftr-445	131	11	provided	provide	VERB
ftr-445	131	12	.	.	PUNCT
ftr-445	132	1	[	[	X
ftr-445	132	2	vol	vol	NOUN
ftr-445	132	3	4:5	4:5	NUM
ftr-445	132	4	tax	tax	NOUN
ftr-445	132	5	consequences	consequence	NOUN
ftr-445	132	6	of	of	ADP
ftr-445	132	7	assigning	assign	VERB
ftr-445	132	8	life	life	NOUN
ftr-445	132	9	insurance	insurance	NOUN
ftr-445	132	10	lump	lump	NOUN
ftr-445	132	11	sum	sum	NOUN
ftr-445	132	12	or	or	CCONJ
ftr-445	132	13	to	to	PART
ftr-445	132	14	have	have	VERB
ftr-445	132	15	the	the	DET
ftr-445	132	16	insurance	insurance	NOUN
ftr-445	132	17	company	company	NOUN
ftr-445	132	18	retain	retain	VERB
ftr-445	132	19	the	the	DET
ftr-445	132	20	proceeds	proceed	NOUN
ftr-445	132	21	and	and	CCONJ
ftr-445	132	22	pay	pay	VERB
ftr-445	132	23	them	they	PRON
ftr-445	132	24	out	out	ADP
ftr-445	132	25	under	under	ADP
ftr-445	132	26	one	one	NUM
ftr-445	132	27	of	of	ADP
ftr-445	132	28	a	a	DET
ftr-445	132	29	variety	variety	NOUN
ftr-445	132	30	of	of	ADP
ftr-445	132	31	plans	plan	NOUN
ftr-445	132	32	.	.	PUNCT
ftr-445	132	33	'	'	PUNCT
ftr-445	132	34	5	5	NUM
ftr-445	132	35	three	three	NUM
ftr-445	132	36	economic	economic	ADJ
ftr-445	132	37	components	component	NOUN
ftr-445	132	38	of	of	ADP
ftr-445	132	39	life	life	NOUN
ftr-445	132	40	insurance	insurance	NOUN
ftr-445	132	41	emerge	emerge	VERB
ftr-445	132	42	from	from	ADP
ftr-445	132	43	the	the	DET
ftr-445	132	44	above	above	ADJ
ftr-445	132	45	description	description	NOUN
ftr-445	132	46	of	of	ADP
ftr-445	132	47	life	life	NOUN
ftr-445	132	48	insurance	insurance	NOUN
ftr-445	132	49	:	:	PUNCT
ftr-445	132	50	(	(	PUNCT
ftr-445	132	51	1	1	X
ftr-445	132	52	)	)	PUNCT
ftr-445	132	53	the	the	DET
ftr-445	132	54	term	term	NOUN
ftr-445	132	55	insurance	insurance	NOUN
ftr-445	132	56	coverage	coverage	NOUN
ftr-445	132	57	component	component	NOUN
ftr-445	132	58	(	(	PUNCT
ftr-445	132	59	coverage	coverage	NOUN
ftr-445	132	60	against	against	ADP
ftr-445	132	61	the	the	DET
ftr-445	132	62	risk	risk	NOUN
ftr-445	132	63	of	of	ADP
ftr-445	132	64	the	the	DET
ftr-445	132	65	insured	insure	VERB
ftr-445	132	66	's	's	PART
ftr-445	132	67	death	death	NOUN
ftr-445	132	68	within	within	ADP
ftr-445	132	69	the	the	DET
ftr-445	132	70	period	period	NOUN
ftr-445	132	71	covered	cover	VERB
ftr-445	132	72	by	by	ADP
ftr-445	132	73	the	the	DET
ftr-445	132	74	last	last	ADJ
ftr-445	132	75	premium	premium	NOUN
ftr-445	132	76	paid	pay	VERB
ftr-445	132	77	)	)	PUNCT
ftr-445	132	78	;	;	PUNCT
ftr-445	132	79	(	(	PUNCT
ftr-445	132	80	2	2	X
ftr-445	132	81	)	)	PUNCT
ftr-445	132	82	the	the	DET
ftr-445	132	83	right	right	NOUN
ftr-445	132	84	of	of	ADP
ftr-445	132	85	continuation	continuation	NOUN
ftr-445	132	86	component	component	NOUN
ftr-445	132	87	(	(	PUNCT
ftr-445	132	88	the	the	DET
ftr-445	132	89	right	right	NOUN
ftr-445	132	90	to	to	PART
ftr-445	132	91	continue	continue	VERB
ftr-445	132	92	having	have	VERB
ftr-445	132	93	insurance	insurance	NOUN
ftr-445	132	94	coverage	coverage	NOUN
ftr-445	132	95	at	at	ADP
ftr-445	132	96	a	a	DET
ftr-445	132	97	fixed	fix	VERB
ftr-445	132	98	price	price	NOUN
ftr-445	132	99	,	,	PUNCT
ftr-445	132	100	regardless	regardless	ADV
ftr-445	132	101	of	of	ADP
ftr-445	132	102	the	the	DET
ftr-445	132	103	insured	insure	VERB
ftr-445	132	104	's	's	PART
ftr-445	132	105	health	health	NOUN
ftr-445	132	106	,	,	PUNCT
ftr-445	132	107	beyond	beyond	ADP
ftr-445	132	108	the	the	DET
ftr-445	132	109	period	period	NOUN
ftr-445	132	110	covered	cover	VERB
ftr-445	132	111	by	by	ADP
ftr-445	132	112	the	the	DET
ftr-445	132	113	last	last	ADJ
ftr-445	132	114	premium	premium	NOUN
ftr-445	132	115	)	)	PUNCT
ftr-445	132	116	;	;	PUNCT
ftr-445	132	117	and	and	CCONJ
ftr-445	132	118	(	(	PUNCT
ftr-445	132	119	3	3	X
ftr-445	132	120	)	)	PUNCT
ftr-445	132	121	the	the	DET
ftr-445	132	122	15	15	NUM
ftr-445	132	123	.	.	PUNCT
ftr-445	133	1	some	some	PRON
ftr-445	133	2	of	of	ADP
ftr-445	133	3	the	the	DET
ftr-445	133	4	most	most	ADV
ftr-445	133	5	common	common	ADJ
ftr-445	133	6	options	option	NOUN
ftr-445	133	7	are	be	AUX
ftr-445	133	8	:	:	PUNCT
ftr-445	133	9	(	(	PUNCT
ftr-445	133	10	a	a	X
ftr-445	133	11	)	)	PUNCT
ftr-445	133	12	interest	interest	NOUN
ftr-445	133	13	only	only	ADV
ftr-445	133	14	or	or	CCONJ
ftr-445	133	15	deposit	deposit	NOUN
ftr-445	133	16	option	option	NOUN
ftr-445	133	17	-	-	PUNCT
ftr-445	133	18	interest	interest	NOUN
ftr-445	133	19	is	be	AUX
ftr-445	133	20	paid	pay	VERB
ftr-445	133	21	currently	currently	ADV
ftr-445	133	22	to	to	ADP
ftr-445	133	23	the	the	DET
ftr-445	133	24	beneficiary	beneficiary	NOUN
ftr-445	133	25	,	,	PUNCT
ftr-445	133	26	who	who	PRON
ftr-445	133	27	is	be	AUX
ftr-445	133	28	empowered	empower	VERB
ftr-445	133	29	to	to	PART
ftr-445	133	30	change	change	VERB
ftr-445	133	31	to	to	ADP
ftr-445	133	32	some	some	DET
ftr-445	133	33	other	other	ADJ
ftr-445	133	34	settlement	settlement	NOUN
ftr-445	133	35	option	option	NOUN
ftr-445	133	36	(	(	PUNCT
ftr-445	133	37	including	include	VERB
ftr-445	133	38	a	a	DET
ftr-445	133	39	lump	lump	NOUN
ftr-445	133	40	sum	sum	NOUN
ftr-445	133	41	payment	payment	NOUN
ftr-445	133	42	)	)	PUNCT
ftr-445	133	43	.	.	PUNCT
ftr-445	134	1	some	some	DET
ftr-445	134	2	policies	policy	NOUN
ftr-445	134	3	require	require	VERB
ftr-445	134	4	the	the	DET
ftr-445	134	5	beneficiary	beneficiary	NOUN
ftr-445	134	6	to	to	PART
ftr-445	134	7	make	make	VERB
ftr-445	134	8	a	a	DET
ftr-445	134	9	change	change	NOUN
ftr-445	134	10	of	of	ADP
ftr-445	134	11	election	election	NOUN
ftr-445	134	12	within	within	ADP
ftr-445	134	13	some	some	DET
ftr-445	134	14	stated	state	VERB
ftr-445	134	15	period	period	NOUN
ftr-445	134	16	of	of	ADP
ftr-445	134	17	time	time	NOUN
ftr-445	134	18	after	after	ADP
ftr-445	134	19	the	the	DET
ftr-445	134	20	insured	insure	VERB
ftr-445	134	21	's	's	PART
ftr-445	134	22	death	death	NOUN
ftr-445	134	23	,	,	PUNCT
ftr-445	134	24	but	but	CCONJ
ftr-445	134	25	most	most	ADJ
ftr-445	134	26	policies	policy	NOUN
ftr-445	134	27	permit	permit	VERB
ftr-445	134	28	the	the	DET
ftr-445	134	29	change	change	NOUN
ftr-445	134	30	of	of	ADP
ftr-445	134	31	election	election	NOUN
ftr-445	134	32	to	to	PART
ftr-445	134	33	be	be	AUX
ftr-445	134	34	made	make	VERB
ftr-445	134	35	at	at	ADP
ftr-445	134	36	any	any	DET
ftr-445	134	37	time	time	NOUN
ftr-445	134	38	.	.	PUNCT
ftr-445	135	1	the	the	DET
ftr-445	135	2	purpose	purpose	NOUN
ftr-445	135	3	of	of	ADP
ftr-445	135	4	the	the	DET
ftr-445	135	5	deposit	deposit	NOUN
ftr-445	135	6	option	option	NOUN
ftr-445	135	7	is	be	AUX
ftr-445	135	8	to	to	PART
ftr-445	135	9	provide	provide	VERB
ftr-445	135	10	interest	interest	NOUN
ftr-445	135	11	on	on	ADP
ftr-445	135	12	proceeds	proceed	NOUN
ftr-445	135	13	left	leave	VERB
ftr-445	135	14	with	with	ADP
ftr-445	135	15	the	the	DET
ftr-445	135	16	insurer	insurer	NOUN
ftr-445	135	17	while	while	SCONJ
ftr-445	135	18	the	the	DET
ftr-445	135	19	beneficiary	beneficiary	NOUN
ftr-445	135	20	decides	decide	VERB
ftr-445	135	21	which	which	DET
ftr-445	135	22	settlement	settlement	NOUN
ftr-445	135	23	to	to	PART
ftr-445	135	24	elect	elect	VERB
ftr-445	135	25	.	.	PUNCT
ftr-445	136	1	(	(	PUNCT
ftr-445	136	2	b	b	NOUN
ftr-445	136	3	)	)	PUNCT
ftr-445	136	4	fixed	fix	VERB
ftr-445	136	5	period	period	NOUN
ftr-445	136	6	option	option	NOUN
ftr-445	136	7	-	-	PUNCT
ftr-445	136	8	the	the	DET
ftr-445	136	9	proceeds	proceed	NOUN
ftr-445	136	10	are	be	AUX
ftr-445	136	11	paid	pay	VERB
ftr-445	136	12	out	out	ADP
ftr-445	136	13	in	in	ADP
ftr-445	136	14	installments	installment	NOUN
ftr-445	136	15	of	of	ADP
ftr-445	136	16	no	no	DET
ftr-445	136	17	less	less	ADJ
ftr-445	136	18	than	than	ADP
ftr-445	136	19	a	a	DET
ftr-445	136	20	specified	specify	VERB
ftr-445	136	21	amount	amount	NOUN
ftr-445	136	22	over	over	ADP
ftr-445	136	23	a	a	DET
ftr-445	136	24	fixed	fix	VERB
ftr-445	136	25	period	period	NOUN
ftr-445	136	26	of	of	ADP
ftr-445	136	27	time	time	NOUN
ftr-445	136	28	.	.	PUNCT
ftr-445	137	1	if	if	SCONJ
ftr-445	137	2	the	the	DET
ftr-445	137	3	policy	policy	NOUN
ftr-445	137	4	earns	earn	VERB
ftr-445	137	5	more	more	ADJ
ftr-445	137	6	than	than	ADP
ftr-445	137	7	a	a	DET
ftr-445	137	8	minimum	minimum	ADJ
ftr-445	137	9	guaranteed	guarantee	VERB
ftr-445	137	10	interest	interest	NOUN
ftr-445	137	11	for	for	ADP
ftr-445	137	12	any	any	DET
ftr-445	137	13	installment	installment	NOUN
ftr-445	137	14	period	period	NOUN
ftr-445	137	15	,	,	PUNCT
ftr-445	137	16	the	the	DET
ftr-445	137	17	amount	amount	NOUN
ftr-445	137	18	of	of	ADP
ftr-445	137	19	installment	installment	NOUN
ftr-445	137	20	payment	payment	NOUN
ftr-445	137	21	made	make	VERB
ftr-445	137	22	to	to	ADP
ftr-445	137	23	the	the	DET
ftr-445	137	24	beneficiary	beneficiary	NOUN
ftr-445	137	25	for	for	ADP
ftr-445	137	26	that	that	DET
ftr-445	137	27	period	period	NOUN
ftr-445	137	28	will	will	AUX
ftr-445	137	29	be	be	AUX
ftr-445	137	30	increased	increase	VERB
ftr-445	137	31	accordingly	accordingly	ADV
ftr-445	137	32	.	.	PUNCT
ftr-445	138	1	(	(	PUNCT
ftr-445	138	2	c	c	X
ftr-445	138	3	)	)	PUNCT
ftr-445	138	4	fixed	fix	VERB
ftr-445	138	5	amount	amount	NOUN
ftr-445	138	6	option	option	NOUN
ftr-445	138	7	-	-	PUNCT
ftr-445	138	8	the	the	DET
ftr-445	138	9	proceeds	proceed	NOUN
ftr-445	138	10	are	be	AUX
ftr-445	138	11	payable	payable	ADJ
ftr-445	138	12	in	in	ADP
ftr-445	138	13	a	a	DET
ftr-445	138	14	specified	specified	ADJ
ftr-445	138	15	minimum	minimum	ADJ
ftr-445	138	16	number	number	NOUN
ftr-445	138	17	of	of	ADP
ftr-445	138	18	installments	installment	NOUN
ftr-445	138	19	of	of	ADP
ftr-445	138	20	a	a	DET
ftr-445	138	21	fixed	fix	VERB
ftr-445	138	22	amount	amount	NOUN
ftr-445	138	23	.	.	PUNCT
ftr-445	139	1	if	if	SCONJ
ftr-445	139	2	the	the	DET
ftr-445	139	3	policy	policy	NOUN
ftr-445	139	4	earns	earn	VERB
ftr-445	139	5	more	more	ADJ
ftr-445	139	6	than	than	ADP
ftr-445	139	7	the	the	DET
ftr-445	139	8	guaranteed	guarantee	VERB
ftr-445	139	9	minimum	minimum	ADJ
ftr-445	139	10	income	income	NOUN
ftr-445	139	11	,	,	PUNCT
ftr-445	139	12	the	the	DET
ftr-445	139	13	number	number	NOUN
ftr-445	139	14	of	of	ADP
ftr-445	139	15	payments	payment	NOUN
ftr-445	139	16	is	be	AUX
ftr-445	139	17	increased	increase	VERB
ftr-445	139	18	but	but	CCONJ
ftr-445	139	19	the	the	DET
ftr-445	139	20	amount	amount	NOUN
ftr-445	139	21	of	of	ADP
ftr-445	139	22	each	each	DET
ftr-445	139	23	installment	installment	NOUN
ftr-445	139	24	payment	payment	NOUN
ftr-445	139	25	remains	remain	VERB
ftr-445	139	26	constant	constant	ADJ
ftr-445	139	27	.	.	PUNCT
ftr-445	140	1	(	(	PUNCT
ftr-445	140	2	d	d	X
ftr-445	140	3	)	)	PUNCT
ftr-445	140	4	straight	straight	ADJ
ftr-445	140	5	life	life	NOUN
ftr-445	140	6	annuity	annuity	NOUN
ftr-445	140	7	-	-	PUNCT
ftr-445	140	8	a	a	DET
ftr-445	140	9	periodic	periodic	ADJ
ftr-445	140	10	payment	payment	NOUN
ftr-445	140	11	of	of	ADP
ftr-445	140	12	a	a	DET
ftr-445	140	13	fixed	fix	VERB
ftr-445	140	14	dollar	dollar	NOUN
ftr-445	140	15	amount	amount	NOUN
ftr-445	140	16	to	to	PART
ftr-445	140	17	be	be	AUX
ftr-445	140	18	made	make	VERB
ftr-445	140	19	during	during	ADP
ftr-445	140	20	the	the	DET
ftr-445	140	21	life	life	NOUN
ftr-445	140	22	of	of	ADP
ftr-445	140	23	the	the	DET
ftr-445	140	24	beneficiary	beneficiary	NOUN
ftr-445	140	25	.	.	PUNCT
ftr-445	141	1	recently	recently	ADV
ftr-445	141	2	,	,	PUNCT
ftr-445	141	3	some	some	DET
ftr-445	141	4	life	life	NOUN
ftr-445	141	5	insurance	insurance	NOUN
ftr-445	141	6	companies	company	NOUN
ftr-445	141	7	have	have	AUX
ftr-445	141	8	offered	offer	VERB
ftr-445	141	9	a	a	DET
ftr-445	141	10	variation	variation	NOUN
ftr-445	141	11	of	of	ADP
ftr-445	141	12	the	the	DET
ftr-445	141	13	straight	straight	ADJ
ftr-445	141	14	life	life	NOUN
ftr-445	141	15	annuity	annuity	NOUN
ftr-445	141	16	called	call	VERB
ftr-445	141	17	the	the	DET
ftr-445	141	18	"	"	PUNCT
ftr-445	141	19	variable	variable	ADJ
ftr-445	141	20	life	life	NOUN
ftr-445	141	21	annuity	annuity	NOUN
ftr-445	141	22	,	,	PUNCT
ftr-445	141	23	"	"	PUNCT
ftr-445	141	24	under	under	ADP
ftr-445	141	25	which	which	PRON
ftr-445	141	26	the	the	DET
ftr-445	141	27	periodic	periodic	ADJ
ftr-445	141	28	payments	payment	NOUN
ftr-445	141	29	will	will	AUX
ftr-445	141	30	vary	vary	VERB
ftr-445	141	31	in	in	ADP
ftr-445	141	32	amount	amount	NOUN
ftr-445	141	33	according	accord	VERB
ftr-445	141	34	to	to	ADP
ftr-445	141	35	the	the	DET
ftr-445	141	36	success	success	NOUN
ftr-445	141	37	of	of	ADP
ftr-445	141	38	the	the	DET
ftr-445	141	39	company	company	NOUN
ftr-445	141	40	's	's	PART
ftr-445	141	41	investments	investment	NOUN
ftr-445	141	42	.	.	PUNCT
ftr-445	142	1	(	(	PUNCT
ftr-445	142	2	e	e	NOUN
ftr-445	142	3	)	)	PUNCT
ftr-445	142	4	self	self	NOUN
ftr-445	142	5	and	and	CCONJ
ftr-445	142	6	survivor	survivor	NOUN
ftr-445	142	7	annuity	annuity	NOUN
ftr-445	142	8	-	-	PUNCT
ftr-445	142	9	an	an	DET
ftr-445	142	10	annuity	annuity	NOUN
ftr-445	142	11	of	of	ADP
ftr-445	142	12	a	a	DET
ftr-445	142	13	specified	specify	VERB
ftr-445	142	14	amount	amount	NOUN
ftr-445	142	15	paid	pay	VERB
ftr-445	142	16	periodically	periodically	ADV
ftr-445	142	17	for	for	ADP
ftr-445	142	18	the	the	DET
ftr-445	142	19	life	life	NOUN
ftr-445	142	20	of	of	ADP
ftr-445	142	21	the	the	DET
ftr-445	142	22	primary	primary	ADJ
ftr-445	142	23	beneficiary	beneficiary	NOUN
ftr-445	142	24	and	and	CCONJ
ftr-445	142	25	on	on	ADP
ftr-445	142	26	his	his	PRON
ftr-445	142	27	or	or	CCONJ
ftr-445	142	28	her	her	PRON
ftr-445	142	29	death	death	NOUN
ftr-445	142	30	,	,	PUNCT
ftr-445	142	31	survived	survive	VERB
ftr-445	142	32	by	by	ADP
ftr-445	142	33	a	a	DET
ftr-445	142	34	named	name	VERB
ftr-445	142	35	secondary	secondary	ADJ
ftr-445	142	36	beneficiary	beneficiary	NOUN
ftr-445	142	37	,	,	PUNCT
ftr-445	142	38	an	an	DET
ftr-445	142	39	annuity	annuity	NOUN
ftr-445	142	40	of	of	ADP
ftr-445	142	41	a	a	DET
ftr-445	142	42	specified	specify	VERB
ftr-445	142	43	amount	amount	NOUN
ftr-445	142	44	(	(	PUNCT
ftr-445	142	45	which	which	PRON
ftr-445	142	46	may	may	AUX
ftr-445	142	47	be	be	AUX
ftr-445	142	48	smaller	small	ADJ
ftr-445	142	49	than	than	ADP
ftr-445	142	50	the	the	DET
ftr-445	142	51	primary	primary	ADJ
ftr-445	142	52	beneficiary	beneficiary	NOUN
ftr-445	142	53	's	's	PART
ftr-445	142	54	annuity	annuity	NOUN
ftr-445	142	55	)	)	PUNCT
ftr-445	142	56	will	will	AUX
ftr-445	142	57	be	be	AUX
ftr-445	142	58	paid	pay	VERB
ftr-445	142	59	to	to	ADP
ftr-445	142	60	the	the	DET
ftr-445	142	61	secondary	secondary	ADJ
ftr-445	142	62	beneficiary	beneficiary	NOUN
ftr-445	142	63	for	for	ADP
ftr-445	142	64	life	life	NOUN
ftr-445	142	65	.	.	PUNCT
ftr-445	143	1	(	(	PUNCT
ftr-445	143	2	f	f	X
ftr-445	143	3	)	)	PUNCT
ftr-445	143	4	joint	joint	ADJ
ftr-445	143	5	and	and	CCONJ
ftr-445	143	6	survivor	survivor	NOUN
ftr-445	143	7	annuit)---an	annuit)---an	PRON
ftr-445	143	8	annuity	annuity	NOUN
ftr-445	143	9	for	for	ADP
ftr-445	143	10	the	the	DET
ftr-445	143	11	joint	joint	ADJ
ftr-445	143	12	lives	life	NOUN
ftr-445	143	13	of	of	ADP
ftr-445	143	14	two	two	NUM
ftr-445	143	15	beneficiaries	beneficiary	NOUN
ftr-445	143	16	and	and	CCONJ
ftr-445	143	17	for	for	ADP
ftr-445	143	18	the	the	DET
ftr-445	143	19	life	life	NOUN
ftr-445	143	20	of	of	ADP
ftr-445	143	21	the	the	DET
ftr-445	143	22	survivor	survivor	NOUN
ftr-445	143	23	.	.	PUNCT
ftr-445	144	1	(	(	PUNCT
ftr-445	144	2	the	the	DET
ftr-445	144	3	term	term	NOUN
ftr-445	144	4	"	"	PUNCT
ftr-445	144	5	joint	joint	ADJ
ftr-445	144	6	and	and	CCONJ
ftr-445	144	7	survivor	survivor	NOUN
ftr-445	144	8	annuity	annuity	NOUN
ftr-445	144	9	"	"	PUNCT
ftr-445	144	10	is	be	AUX
ftr-445	144	11	sometimes	sometimes	ADV
ftr-445	144	12	used	use	VERB
ftr-445	144	13	to	to	PART
ftr-445	144	14	describe	describe	VERB
ftr-445	144	15	a	a	DET
ftr-445	144	16	self	self	NOUN
ftr-445	144	17	and	and	CCONJ
ftr-445	144	18	survivor	survivor	NOUN
ftr-445	144	19	annuity	annuity	NOUN
ftr-445	144	20	option	option	NOUN
ftr-445	144	21	.	.	PUNCT
ftr-445	144	22	)	)	PUNCT
ftr-445	145	1	(	(	PUNCT
ftr-445	145	2	g	g	NOUN
ftr-445	145	3	)	)	PUNCT
ftr-445	145	4	annuity	annuity	NOUN
ftr-445	145	5	with	with	ADP
ftr-445	145	6	a	a	DET
ftr-445	145	7	refimd	refimd	NOUN
ftr-445	145	8	or	or	CCONJ
ftr-445	145	9	guaranteed	guarantee	VERB
ftr-445	145	10	payment	payment	NOUN
ftr-445	145	11	-	-	PUNCT
ftr-445	145	12	a	a	DET
ftr-445	145	13	refund	refund	NOUN
ftr-445	145	14	feature	feature	NOUN
ftr-445	145	15	of	of	ADP
ftr-445	145	16	an	an	DET
ftr-445	145	17	annuity	annuity	NOUN
ftr-445	145	18	provides	provide	VERB
ftr-445	145	19	that	that	SCONJ
ftr-445	145	20	if	if	SCONJ
ftr-445	145	21	less	less	ADJ
ftr-445	145	22	than	than	ADP
ftr-445	145	23	a	a	DET
ftr-445	145	24	specified	specify	VERB
ftr-445	145	25	amount	amount	NOUN
ftr-445	145	26	has	have	AUX
ftr-445	145	27	been	be	AUX
ftr-445	145	28	paid	pay	VERB
ftr-445	145	29	to	to	ADP
ftr-445	145	30	the	the	DET
ftr-445	145	31	beneficiary	beneficiary	NOUN
ftr-445	145	32	or	or	CCONJ
ftr-445	145	33	beneficiaries	beneficiary	NOUN
ftr-445	145	34	at	at	ADP
ftr-445	145	35	the	the	DET
ftr-445	145	36	time	time	NOUN
ftr-445	145	37	of	of	ADP
ftr-445	145	38	the	the	DET
ftr-445	145	39	death	death	NOUN
ftr-445	145	40	of	of	ADP
ftr-445	145	41	the	the	DET
ftr-445	145	42	last	last	ADJ
ftr-445	145	43	annuitant	annuitant	NOUN
ftr-445	145	44	,	,	PUNCT
ftr-445	145	45	the	the	DET
ftr-445	145	46	difference	difference	NOUN
ftr-445	145	47	is	be	AUX
ftr-445	145	48	payable	payable	ADJ
ftr-445	145	49	in	in	ADP
ftr-445	145	50	one	one	NUM
ftr-445	145	51	lump	lump	NOUN
ftr-445	145	52	sum	sum	NOUN
ftr-445	145	53	to	to	ADP
ftr-445	145	54	some	some	DET
ftr-445	145	55	named	name	VERB
ftr-445	145	56	person	person	NOUN
ftr-445	145	57	or	or	CCONJ
ftr-445	145	58	persons	person	NOUN
ftr-445	145	59	.	.	PUNCT
ftr-445	146	1	another	another	DET
ftr-445	146	2	variation	variation	NOUN
ftr-445	146	3	of	of	ADP
ftr-445	146	4	this	this	PRON
ftr-445	146	5	is	be	AUX
ftr-445	146	6	an	an	DET
ftr-445	146	7	annuity	annuity	NOUN
ftr-445	146	8	option	option	NOUN
ftr-445	146	9	with	with	ADP
ftr-445	146	10	a	a	DET
ftr-445	146	11	guaranteed	guarantee	VERB
ftr-445	146	12	payment	payment	NOUN
ftr-445	146	13	feature	feature	NOUN
ftr-445	146	14	which	which	PRON
ftr-445	146	15	provides	provide	VERB
ftr-445	146	16	that	that	SCONJ
ftr-445	146	17	payments	payment	NOUN
ftr-445	146	18	aill	aill	NOUN
ftr-445	146	19	be	be	AUX
ftr-445	146	20	made	make	VERB
ftr-445	146	21	for	for	ADP
ftr-445	146	22	no	no	ADV
ftr-445	146	23	less	less	ADJ
ftr-445	146	24	than	than	ADP
ftr-445	146	25	a	a	DET
ftr-445	146	26	specified	specified	ADJ
ftr-445	146	27	period	period	NOUN
ftr-445	146	28	of	of	ADP
ftr-445	146	29	time	time	NOUN
ftr-445	146	30	,	,	PUNCT
ftr-445	146	31	regardless	regardless	ADV
ftr-445	146	32	of	of	ADP
ftr-445	146	33	when	when	SCONJ
ftr-445	146	34	the	the	DET
ftr-445	146	35	beneficiaries	beneficiary	NOUN
ftr-445	146	36	die	die	VERB
ftr-445	146	37	.	.	PUNCT
ftr-445	147	1	although	although	SCONJ
ftr-445	147	2	settlement	settlement	NOUN
ftr-445	147	3	options	option	NOUN
ftr-445	147	4	are	be	AUX
ftr-445	147	5	not	not	PART
ftr-445	147	6	as	as	ADV
ftr-445	147	7	flexible	flexible	ADJ
ftr-445	147	8	a	a	DET
ftr-445	147	9	vehicle	vehicle	NOUN
ftr-445	147	10	as	as	ADP
ftr-445	147	11	a	a	DET
ftr-445	147	12	trust	trust	NOUN
ftr-445	147	13	,	,	PUNCT
ftr-445	147	14	they	they	PRON
ftr-445	147	15	are	be	AUX
ftr-445	147	16	not	not	PART
ftr-445	147	17	entirely	entirely	ADV
ftr-445	147	18	inflexible	inflexible	ADJ
ftr-445	147	19	.	.	PUNCT
ftr-445	148	1	for	for	ADP
ftr-445	148	2	example	example	NOUN
ftr-445	148	3	,	,	PUNCT
ftr-445	148	4	a	a	DET
ftr-445	148	5	fixed	fix	VERB
ftr-445	148	6	period	period	NOUN
ftr-445	148	7	option	option	NOUN
ftr-445	148	8	may	may	AUX
ftr-445	148	9	provide	provide	VERB
ftr-445	148	10	for	for	ADP
ftr-445	148	11	installment	installment	NOUN
ftr-445	148	12	payments	payment	NOUN
ftr-445	148	13	for	for	ADP
ftr-445	148	14	part	part	NOUN
ftr-445	148	15	of	of	ADP
ftr-445	148	16	the	the	DET
ftr-445	148	17	option	option	NOUN
ftr-445	148	18	period	period	NOUN
ftr-445	148	19	larger	large	ADJ
ftr-445	148	20	than	than	ADP
ftr-445	148	21	other	other	ADJ
ftr-445	148	22	payments	payment	NOUN
ftr-445	148	23	,	,	PUNCT
ftr-445	148	24	although	although	SCONJ
ftr-445	148	25	the	the	DET
ftr-445	148	26	size	size	NOUN
ftr-445	148	27	of	of	ADP
ftr-445	148	28	the	the	DET
ftr-445	148	29	payments	payment	NOUN
ftr-445	148	30	typically	typically	ADV
ftr-445	148	31	must	must	AUX
ftr-445	148	32	be	be	AUX
ftr-445	148	33	fixed	fix	VERB
ftr-445	148	34	at	at	ADP
ftr-445	148	35	the	the	DET
ftr-445	148	36	time	time	NOUN
ftr-445	148	37	that	that	PRON
ftr-445	148	38	the	the	DET
ftr-445	148	39	election	election	NOUN
ftr-445	148	40	is	be	AUX
ftr-445	148	41	made	make	VERB
ftr-445	148	42	.	.	PUNCT
ftr-445	149	1	19991	19991	NUM
ftr-445	149	2	florida	florida	PROPN
ftr-445	149	3	tax	tax	PROPN
ftr-445	149	4	review	review	NOUN
ftr-445	149	5	equity	equity	NOUN
ftr-445	149	6	or	or	CCONJ
ftr-445	149	7	terminal	terminal	PROPN
ftr-445	149	8	reserve	reserve	NOUN
ftr-445	149	9	component	component	NOUN
ftr-445	149	10	.	.	PUNCT
ftr-445	150	1	of	of	ADP
ftr-445	150	2	course	course	NOUN
ftr-445	150	3	,	,	PUNCT
ftr-445	150	4	not	not	PART
ftr-445	150	5	all	all	DET
ftr-445	150	6	life	life	NOUN
ftr-445	150	7	insurance	insurance	NOUN
ftr-445	150	8	policies	policy	NOUN
ftr-445	150	9	contain	contain	VERB
ftr-445	150	10	all	all	DET
ftr-445	150	11	three	three	NUM
ftr-445	150	12	components	component	NOUN
ftr-445	150	13	.	.	PUNCT
ftr-445	151	1	term	term	NOUN
ftr-445	151	2	insurance	insurance	NOUN
ftr-445	151	3	,	,	PUNCT
ftr-445	151	4	for	for	ADP
ftr-445	151	5	example	example	NOUN
ftr-445	151	6	,	,	PUNCT
ftr-445	151	7	provides	provide	VERB
ftr-445	151	8	no	no	DET
ftr-445	151	9	equity	equity	NOUN
ftr-445	151	10	for	for	ADP
ftr-445	151	11	the	the	DET
ftr-445	151	12	policyholder	policyholder	NOUN
ftr-445	151	13	.	.	PUNCT
ftr-445	152	1	nevertheless	nevertheless	ADV
ftr-445	152	2	,	,	PUNCT
ftr-445	152	3	it	it	PRON
ftr-445	152	4	is	be	AUX
ftr-445	152	5	important	important	ADJ
ftr-445	152	6	to	to	PART
ftr-445	152	7	keep	keep	VERB
ftr-445	152	8	these	these	DET
ftr-445	152	9	components	component	NOUN
ftr-445	152	10	in	in	ADP
ftr-445	152	11	mind	mind	NOUN
ftr-445	152	12	for	for	SCONJ
ftr-445	152	13	they	they	PRON
ftr-445	152	14	will	will	AUX
ftr-445	152	15	be	be	AUX
ftr-445	152	16	crucial	crucial	ADJ
ftr-445	152	17	to	to	ADP
ftr-445	152	18	our	our	PRON
ftr-445	152	19	analysis	analysis	NOUN
ftr-445	152	20	of	of	ADP
ftr-445	152	21	the	the	DET
ftr-445	152	22	proper	proper	ADJ
ftr-445	152	23	tax	tax	NOUN
ftr-445	152	24	treatment	treatment	NOUN
ftr-445	152	25	that	that	PRON
ftr-445	152	26	should	should	AUX
ftr-445	152	27	be	be	AUX
ftr-445	152	28	accorded	accord	VERB
ftr-445	152	29	to	to	ADP
ftr-445	152	30	assignments	assignment	NOUN
ftr-445	152	31	of	of	ADP
ftr-445	152	32	life	life	NOUN
ftr-445	152	33	insurance	insurance	NOUN
ftr-445	152	34	policies	policy	NOUN
ftr-445	152	35	.	.	PUNCT
ftr-445	153	1	to	to	PART
ftr-445	153	2	set	set	VERB
ftr-445	153	3	the	the	DET
ftr-445	153	4	stage	stage	NOUN
ftr-445	153	5	for	for	ADP
ftr-445	153	6	this	this	DET
ftr-445	153	7	analysis	analysis	NOUN
ftr-445	153	8	,	,	PUNCT
ftr-445	153	9	part	part	NOUN
ftr-445	153	10	ii	ii	PROPN
ftr-445	153	11	describes	describe	VERB
ftr-445	153	12	the	the	DET
ftr-445	153	13	general	general	ADJ
ftr-445	153	14	framework	framework	NOUN
ftr-445	153	15	of	of	ADP
ftr-445	153	16	the	the	DET
ftr-445	153	17	current	current	ADJ
ftr-445	153	18	system	system	NOUN
ftr-445	153	19	of	of	ADP
ftr-445	153	20	taxing	tax	VERB
ftr-445	153	21	life	life	NOUN
ftr-445	153	22	insurance	insurance	NOUN
ftr-445	153	23	.	.	PUNCT
ftr-445	154	1	m.	m.	NOUN
ftr-445	154	2	the	the	DET
ftr-445	154	3	general	general	ADJ
ftr-445	154	4	framework	framework	NOUN
ftr-445	154	5	for	for	ADP
ftr-445	154	6	taxing	tax	VERB
ftr-445	154	7	life	life	NOUN
ftr-445	154	8	insurance	insurance	NOUN
ftr-445	154	9	a.	a.	NOUN
ftr-445	154	10	income	income	NOUN
ftr-445	154	11	taxation	taxation	NOUN
ftr-445	154	12	of	of	ADP
ftr-445	154	13	life	life	NOUN
ftr-445	154	14	insurance	insurance	NOUN
ftr-445	154	15	1	1	NUM
ftr-445	154	16	.	.	PUNCT
ftr-445	154	17	exclusion	exclusion	NOUN
ftr-445	154	18	of	of	ADP
ftr-445	154	19	proceeds	proceed	NOUN
ftr-445	154	20	from	from	ADP
ftr-445	154	21	gross	gross	ADJ
ftr-445	154	22	income.-in	income.-in	VERB
ftr-445	154	23	general	general	ADJ
ftr-445	154	24	,	,	PUNCT
ftr-445	154	25	section	section	NOUN
ftr-445	154	26	101	101	NUM
ftr-445	154	27	of	of	ADP
ftr-445	154	28	the	the	DET
ftr-445	154	29	internal	internal	ADJ
ftr-445	154	30	revenue	revenue	NOUN
ftr-445	154	31	code	code	NOUN
ftr-445	154	32	excludes	exclude	VERB
ftr-445	154	33	life	life	NOUN
ftr-445	154	34	insurance	insurance	NOUN
ftr-445	154	35	proceeds	proceed	NOUN
ftr-445	154	36	from	from	ADP
ftr-445	154	37	the	the	DET
ftr-445	154	38	beneficiary	beneficiary	NOUN
ftr-445	154	39	's	's	PART
ftr-445	154	40	gross	gross	ADJ
ftr-445	154	41	income.1	income.1	PROPN
ftr-445	154	42	6	6	NUM
ftr-445	154	43	the	the	DET
ftr-445	154	44	exclusion	exclusion	NOUN
ftr-445	154	45	is	be	AUX
ftr-445	154	46	straightforward	straightforward	ADJ
ftr-445	154	47	when	when	SCONJ
ftr-445	154	48	the	the	DET
ftr-445	154	49	proceeds	proceed	NOUN
ftr-445	154	50	are	be	AUX
ftr-445	154	51	payable	payable	ADJ
ftr-445	154	52	in	in	ADP
ftr-445	154	53	one	one	NUM
ftr-445	154	54	lump	lump	NOUN
ftr-445	154	55	sum	sum	NOUN
ftr-445	154	56	.	.	PUNCT
ftr-445	155	1	the	the	DET
ftr-445	155	2	exclusion	exclusion	NOUN
ftr-445	155	3	becomes	become	VERB
ftr-445	155	4	somewhat	somewhat	ADV
ftr-445	155	5	complicated	complicated	ADJ
ftr-445	155	6	when	when	SCONJ
ftr-445	155	7	the	the	DET
ftr-445	155	8	pay	pay	NOUN
ftr-445	155	9	-	-	PUNCT
ftr-445	155	10	out	out	NOUN
ftr-445	155	11	is	be	AUX
ftr-445	155	12	governed	govern	VERB
ftr-445	155	13	by	by	ADP
ftr-445	155	14	one	one	NUM
ftr-445	155	15	of	of	ADP
ftr-445	155	16	the	the	DET
ftr-445	155	17	settlement	settlement	NOUN
ftr-445	155	18	options	option	NOUN
ftr-445	155	19	providing	provide	VERB
ftr-445	155	20	for	for	ADP
ftr-445	155	21	the	the	DET
ftr-445	155	22	retention	retention	NOUN
ftr-445	155	23	of	of	ADP
ftr-445	155	24	the	the	DET
ftr-445	155	25	proceeds	proceed	NOUN
ftr-445	155	26	by	by	ADP
ftr-445	155	27	the	the	DET
ftr-445	155	28	insurer	insurer	NOUN
ftr-445	155	29	.	.	PUNCT
ftr-445	156	1	interest	interest	NOUN
ftr-445	156	2	paid	pay	VERB
ftr-445	156	3	to	to	ADP
ftr-445	156	4	a	a	DET
ftr-445	156	5	beneficiary	beneficiary	NOUN
ftr-445	156	6	on	on	ADP
ftr-445	156	7	proceeds	proceed	NOUN
ftr-445	156	8	held	hold	VERB
ftr-445	156	9	by	by	ADP
ftr-445	156	10	the	the	DET
ftr-445	156	11	insurer	insurer	NOUN
ftr-445	156	12	is	be	AUX
ftr-445	156	13	included	include	VERB
ftr-445	156	14	in	in	ADP
ftr-445	156	15	the	the	DET
ftr-445	156	16	beneficiary	beneficiary	NOUN
ftr-445	156	17	's	's	PART
ftr-445	156	18	gross	gross	ADJ
ftr-445	156	19	income.17	income.17	NOUN
ftr-445	156	20	in	in	ADP
ftr-445	156	21	the	the	DET
ftr-445	156	22	case	case	NOUN
ftr-445	156	23	of	of	ADP
ftr-445	156	24	installment	installment	NOUN
ftr-445	156	25	payments	payment	NOUN
ftr-445	156	26	,	,	PUNCT
ftr-445	156	27	'	'	PUNCT
ftr-445	156	28	"	"	PUNCT
ftr-445	156	29	the	the	DET
ftr-445	156	30	interest	interest	NOUN
ftr-445	156	31	portion	portion	NOUN
ftr-445	156	32	of	of	ADP
ftr-445	156	33	the	the	DET
ftr-445	156	34	payment	payment	NOUN
ftr-445	156	35	is	be	AUX
ftr-445	156	36	included	include	VERB
ftr-445	156	37	in	in	ADP
ftr-445	156	38	the	the	DET
ftr-445	156	39	beneficiary	beneficiary	NOUN
ftr-445	156	40	's	's	PART
ftr-445	156	41	gross	gross	ADJ
ftr-445	156	42	income	income	NOUN
ftr-445	156	43	,	,	PUNCT
ftr-445	156	44	but	but	CCONJ
ftr-445	156	45	the	the	DET
ftr-445	156	46	portion	portion	NOUN
ftr-445	156	47	of	of	ADP
ftr-445	156	48	the	the	DET
ftr-445	156	49	installment	installment	NOUN
ftr-445	156	50	payment	payment	NOUN
ftr-445	156	51	that	that	PRON
ftr-445	156	52	is	be	AUX
ftr-445	156	53	characterized	characterize	VERB
ftr-445	156	54	as	as	SCONJ
ftr-445	156	55	principal	principal	NOUN
ftr-445	156	56	is	be	AUX
ftr-445	156	57	excluded	exclude	VERB
ftr-445	156	58	.	.	PUNCT
ftr-445	157	1	9	9	NUM
ftr-445	157	2	typically	typically	ADV
ftr-445	157	3	,	,	PUNCT
ftr-445	157	4	the	the	DET
ftr-445	157	5	"	"	PUNCT
ftr-445	157	6	principal	principal	ADJ
ftr-445	157	7	"	"	PUNCT
ftr-445	157	8	portion	portion	NOUN
ftr-445	157	9	of	of	ADP
ftr-445	157	10	an	an	DET
ftr-445	157	11	installment	installment	NOUN
ftr-445	157	12	payment	payment	NOUN
ftr-445	157	13	is	be	AUX
ftr-445	157	14	a	a	DET
ftr-445	157	15	percentage	percentage	NOUN
ftr-445	157	16	of	of	ADP
ftr-445	157	17	the	the	DET
ftr-445	157	18	face	face	NOUN
ftr-445	157	19	amount	amount	NOUN
ftr-445	157	20	of	of	ADP
ftr-445	157	21	the	the	DET
ftr-445	157	22	insurance	insurance	NOUN
ftr-445	157	23	.	.	PUNCT
ftr-445	158	1	the	the	DET
ftr-445	158	2	same	same	ADJ
ftr-445	158	3	proportion	proportion	NOUN
ftr-445	158	4	of	of	ADP
ftr-445	158	5	each	each	DET
ftr-445	158	6	installment	installment	NOUN
ftr-445	158	7	payment	payment	NOUN
ftr-445	158	8	is	be	AUX
ftr-445	158	9	excluded	exclude	VERB
ftr-445	158	10	at	at	ADP
ftr-445	158	11	least	least	ADJ
ftr-445	158	12	until	until	SCONJ
ftr-445	158	13	the	the	DET
ftr-445	158	14	aggregate	aggregate	NOUN
ftr-445	158	15	of	of	ADP
ftr-445	158	16	the	the	DET
ftr-445	158	17	excluded	exclude	VERB
ftr-445	158	18	amounts	amount	NOUN
ftr-445	158	19	exceeds	exceed	VERB
ftr-445	158	20	the	the	DET
ftr-445	158	21	face	face	NOUN
ftr-445	158	22	amount	amount	NOUN
ftr-445	158	23	of	of	ADP
ftr-445	158	24	16	16	NUM
ftr-445	158	25	.	.	PUNCT
ftr-445	159	1	one	one	NUM
ftr-445	159	2	important	important	ADJ
ftr-445	159	3	exception	exception	NOUN
ftr-445	159	4	to	to	ADP
ftr-445	159	5	the	the	DET
ftr-445	159	6	exclusion	exclusion	NOUN
ftr-445	159	7	is	be	AUX
ftr-445	159	8	the	the	DET
ftr-445	159	9	"	"	PUNCT
ftr-445	159	10	transferee	transferee	NOUN
ftr-445	159	11	for	for	ADP
ftr-445	159	12	value	value	NOUN
ftr-445	159	13	"	"	PUNCT
ftr-445	159	14	rule	rule	NOUN
ftr-445	159	15	.	.	PUNCT
ftr-445	160	1	if	if	SCONJ
ftr-445	160	2	the	the	DET
ftr-445	160	3	person	person	NOUN
ftr-445	160	4	owning	own	VERB
ftr-445	160	5	a	a	DET
ftr-445	160	6	life	life	NOUN
ftr-445	160	7	insurance	insurance	NOUN
ftr-445	160	8	policy	policy	NOUN
ftr-445	160	9	on	on	ADP
ftr-445	160	10	the	the	DET
ftr-445	160	11	death	death	NOUN
ftr-445	160	12	of	of	ADP
ftr-445	160	13	the	the	DET
ftr-445	160	14	insured	insure	VERB
ftr-445	160	15	had	have	AUX
ftr-445	160	16	acquired	acquire	VERB
ftr-445	160	17	it	it	PRON
ftr-445	160	18	for	for	ADP
ftr-445	160	19	valuable	valuable	ADJ
ftr-445	160	20	consideration	consideration	NOUN
ftr-445	160	21	from	from	ADP
ftr-445	160	22	someone	someone	PRON
ftr-445	160	23	other	other	ADJ
ftr-445	160	24	than	than	ADP
ftr-445	160	25	the	the	DET
ftr-445	160	26	insurer	insurer	NOUN
ftr-445	160	27	,	,	PUNCT
ftr-445	160	28	the	the	DET
ftr-445	160	29	amount	amount	NOUN
ftr-445	160	30	of	of	ADP
ftr-445	160	31	proceeds	proceed	NOUN
ftr-445	160	32	excluded	exclude	VERB
ftr-445	160	33	from	from	ADP
ftr-445	160	34	gross	gross	ADJ
ftr-445	160	35	income	income	NOUN
ftr-445	160	36	is	be	AUX
ftr-445	160	37	limited	limit	VERB
ftr-445	160	38	to	to	ADP
ftr-445	160	39	the	the	DET
ftr-445	160	40	consideration	consideration	NOUN
ftr-445	160	41	,	,	PUNCT
ftr-445	160	42	premiums	premium	NOUN
ftr-445	160	43	,	,	PUNCT
ftr-445	160	44	and	and	CCONJ
ftr-445	160	45	certain	certain	ADJ
ftr-445	160	46	other	other	ADJ
ftr-445	160	47	amounts	amount	NOUN
ftr-445	160	48	paid	pay	VERB
ftr-445	160	49	by	by	ADP
ftr-445	160	50	such	such	ADJ
ftr-445	160	51	person	person	NOUN
ftr-445	160	52	.	.	PUNCT
ftr-445	161	1	see	see	VERB
ftr-445	161	2	irc	irc	PROPN
ftr-445	161	3	§	§	PROPN
ftr-445	161	4	101(a)(2	101(a)(2	NUM
ftr-445	161	5	)	)	PUNCT
ftr-445	161	6	.	.	PUNCT
ftr-445	162	1	for	for	ADP
ftr-445	162	2	policies	policy	NOUN
ftr-445	162	3	issued	issue	VERB
ftr-445	162	4	after	after	ADP
ftr-445	162	5	june	june	PROPN
ftr-445	162	6	8	8	NUM
ftr-445	162	7	,	,	PUNCT
ftr-445	162	8	1997	1997	NUM
ftr-445	162	9	,	,	PUNCT
ftr-445	162	10	the	the	DET
ftr-445	162	11	reference	reference	NOUN
ftr-445	162	12	to	to	ADP
ftr-445	162	13	"	"	PUNCT
ftr-445	162	14	other	other	ADJ
ftr-445	162	15	amounts	amount	NOUN
ftr-445	162	16	"	"	PUNCT
ftr-445	162	17	includes	include	VERB
ftr-445	162	18	interest	interest	NOUN
ftr-445	162	19	paid	pay	VERB
ftr-445	162	20	or	or	CCONJ
ftr-445	162	21	accrued	accrue	VERB
ftr-445	162	22	by	by	ADP
ftr-445	162	23	the	the	DET
ftr-445	162	24	transferee	transferee	NOUN
ftr-445	162	25	on	on	ADP
ftr-445	162	26	a	a	DET
ftr-445	162	27	debt	debt	NOUN
ftr-445	162	28	incurred	incur	VERB
ftr-445	162	29	with	with	ADP
ftr-445	162	30	respect	respect	NOUN
ftr-445	162	31	to	to	ADP
ftr-445	162	32	the	the	DET
ftr-445	162	33	insurance	insurance	NOUN
ftr-445	162	34	if	if	SCONJ
ftr-445	162	35	such	such	ADJ
ftr-445	162	36	interest	interest	NOUN
ftr-445	162	37	is	be	AUX
ftr-445	162	38	not	not	PART
ftr-445	162	39	deductible	deductible	ADJ
ftr-445	162	40	because	because	SCONJ
ftr-445	162	41	of	of	ADP
ftr-445	162	42	irc	irc	PROPN
ftr-445	162	43	§	§	PROPN
ftr-445	162	44	264(a)(4	264(a)(4	NUM
ftr-445	162	45	)	)	PUNCT
ftr-445	162	46	.	.	PUNCT
ftr-445	163	1	this	this	DET
ftr-445	163	2	rule	rule	NOUN
ftr-445	163	3	does	do	AUX
ftr-445	163	4	not	not	PART
ftr-445	163	5	apply	apply	VERB
ftr-445	163	6	to	to	ADP
ftr-445	163	7	a	a	DET
ftr-445	163	8	person	person	NOUN
ftr-445	163	9	who	who	PRON
ftr-445	163	10	initially	initially	ADV
ftr-445	163	11	purchased	purchase	VERB
ftr-445	163	12	the	the	DET
ftr-445	163	13	policy	policy	NOUN
ftr-445	163	14	from	from	ADP
ftr-445	163	15	the	the	DET
ftr-445	163	16	insurer	insurer	NOUN
ftr-445	163	17	,	,	PUNCT
ftr-445	163	18	nor	nor	CCONJ
ftr-445	163	19	to	to	ADP
ftr-445	163	20	a	a	DET
ftr-445	163	21	transferee	transferee	NOUN
ftr-445	163	22	of	of	ADP
ftr-445	163	23	a	a	DET
ftr-445	163	24	policy	policy	NOUN
ftr-445	163	25	who	who	PRON
ftr-445	163	26	received	receive	VERB
ftr-445	163	27	it	it	PRON
ftr-445	163	28	without	without	ADP
ftr-445	163	29	consideration	consideration	NOUN
ftr-445	163	30	,	,	PUNCT
ftr-445	163	31	provided	provide	VERB
ftr-445	163	32	that	that	SCONJ
ftr-445	163	33	the	the	DET
ftr-445	163	34	transferor	transferor	NOUN
ftr-445	163	35	was	be	AUX
ftr-445	163	36	not	not	PART
ftr-445	163	37	a	a	DET
ftr-445	163	38	transferee	transferee	NOUN
ftr-445	163	39	for	for	ADP
ftr-445	163	40	value	value	NOUN
ftr-445	163	41	(	(	PUNCT
ftr-445	163	42	or	or	CCONJ
ftr-445	163	43	a	a	DET
ftr-445	163	44	transferee	transferee	NOUN
ftr-445	163	45	of	of	ADP
ftr-445	163	46	a	a	DET
ftr-445	163	47	transferee	transferee	NOUN
ftr-445	163	48	for	for	ADP
ftr-445	163	49	value	value	NOUN
ftr-445	163	50	)	)	PUNCT
ftr-445	163	51	.	.	PUNCT
ftr-445	164	1	see	see	VERB
ftr-445	164	2	regs	reg	NOUN
ftr-445	164	3	.	.	PUNCT
ftr-445	165	1	§	§	PROPN
ftr-445	165	2	§	§	NOUN
ftr-445	165	3	1.101l(b)(3)(iii	1.101l(b)(3)(iii	NUM
ftr-445	165	4	)	)	PUNCT
ftr-445	165	5	,	,	PUNCT
ftr-445	165	6	1.101	1.101	NUM
ftr-445	165	7	-	-	SYM
ftr-445	165	8	1(b)(5	1(b)(5	NUM
ftr-445	165	9	)	)	PUNCT
ftr-445	165	10	ex	ex	NOUN
ftr-445	165	11	.	.	PUNCT
ftr-445	165	12	(	(	PUNCT
ftr-445	165	13	4	4	NUM
ftr-445	165	14	)	)	PUNCT
ftr-445	165	15	.	.	PUNCT
ftr-445	166	1	even	even	ADV
ftr-445	166	2	if	if	SCONJ
ftr-445	166	3	a	a	DET
ftr-445	166	4	transferee	transferee	NOUN
ftr-445	166	5	acquired	acquire	VERB
ftr-445	166	6	the	the	DET
ftr-445	166	7	policy	policy	NOUN
ftr-445	166	8	for	for	ADP
ftr-445	166	9	valuable	valuable	ADJ
ftr-445	166	10	consideration	consideration	NOUN
ftr-445	166	11	,	,	PUNCT
ftr-445	166	12	the	the	DET
ftr-445	166	13	transferee	transferee	NOUN
ftr-445	166	14	for	for	ADP
ftr-445	166	15	value	value	NOUN
ftr-445	166	16	rule	rule	NOUN
ftr-445	166	17	is	be	AUX
ftr-445	166	18	not	not	PART
ftr-445	166	19	applicable	applicable	ADJ
ftr-445	166	20	if	if	SCONJ
ftr-445	166	21	the	the	DET
ftr-445	166	22	transferee	transferee	NOUN
ftr-445	166	23	was	be	AUX
ftr-445	166	24	the	the	DET
ftr-445	166	25	insured	insure	VERB
ftr-445	166	26	,	,	PUNCT
ftr-445	166	27	a	a	DET
ftr-445	166	28	partner	partner	NOUN
ftr-445	166	29	of	of	ADP
ftr-445	166	30	the	the	DET
ftr-445	166	31	insured	insure	VERB
ftr-445	166	32	,	,	PUNCT
ftr-445	166	33	a	a	DET
ftr-445	166	34	partnership	partnership	NOUN
ftr-445	166	35	in	in	ADP
ftr-445	166	36	which	which	PRON
ftr-445	166	37	the	the	DET
ftr-445	166	38	insured	insure	VERB
ftr-445	166	39	is	be	AUX
ftr-445	166	40	a	a	DET
ftr-445	166	41	partner	partner	NOUN
ftr-445	166	42	or	or	CCONJ
ftr-445	166	43	a	a	DET
ftr-445	166	44	corporation	corporation	NOUN
ftr-445	166	45	in	in	ADP
ftr-445	166	46	which	which	PRON
ftr-445	166	47	the	the	DET
ftr-445	166	48	insured	insure	VERB
ftr-445	166	49	is	be	AUX
ftr-445	166	50	a	a	DET
ftr-445	166	51	shareholder	shareholder	NOUN
ftr-445	166	52	or	or	CCONJ
ftr-445	166	53	officer	officer	NOUN
ftr-445	166	54	.	.	PUNCT
ftr-445	167	1	see	see	VERB
ftr-445	167	2	irc	irc	PROPN
ftr-445	167	3	§	§	PROPN
ftr-445	167	4	101(a)(2)(b	101(a)(2)(b	PROPN
ftr-445	167	5	)	)	PUNCT
ftr-445	167	6	.	.	PUNCT
ftr-445	168	1	17	17	NUM
ftr-445	168	2	.	.	PUNCT
ftr-445	168	3	see	see	VERB
ftr-445	168	4	irc	irc	PROPN
ftr-445	168	5	§	§	PROPN
ftr-445	168	6	101(c	101(c	PROPN
ftr-445	168	7	)	)	PUNCT
ftr-445	168	8	.	.	PUNCT
ftr-445	169	1	18	18	NUM
ftr-445	169	2	.	.	PUNCT
ftr-445	170	1	typically	typically	ADV
ftr-445	170	2	,	,	PUNCT
ftr-445	170	3	such	such	ADJ
ftr-445	170	4	payments	payment	NOUN
ftr-445	170	5	are	be	AUX
ftr-445	170	6	made	make	VERB
ftr-445	170	7	under	under	ADP
ftr-445	170	8	an	an	DET
ftr-445	170	9	annuity	annuity	NOUN
ftr-445	170	10	,	,	PUNCT
ftr-445	170	11	fixed	fix	VERB
ftr-445	170	12	amount	amount	NOUN
ftr-445	170	13	,	,	PUNCT
ftr-445	170	14	or	or	CCONJ
ftr-445	170	15	fixed	fix	VERB
ftr-445	170	16	period	period	NOUN
ftr-445	170	17	option	option	NOUN
ftr-445	170	18	.	.	PUNCT
ftr-445	171	1	see	see	VERB
ftr-445	171	2	supra	supra	PROPN
ftr-445	171	3	note	note	PROPN
ftr-445	171	4	15	15	NUM
ftr-445	171	5	.	.	PUNCT
ftr-445	172	1	special	special	ADJ
ftr-445	172	2	rules	rule	NOUN
ftr-445	172	3	apply	apply	VERB
ftr-445	172	4	to	to	ADP
ftr-445	172	5	certain	certain	ADJ
ftr-445	172	6	life	life	NOUN
ftr-445	172	7	insurance	insurance	NOUN
ftr-445	172	8	policies	policy	NOUN
ftr-445	172	9	that	that	PRON
ftr-445	172	10	were	be	AUX
ftr-445	172	11	issued	issue	VERB
ftr-445	172	12	before	before	ADP
ftr-445	172	13	1985	1985	NUM
ftr-445	172	14	(	(	PUNCT
ftr-445	172	15	or	or	CCONJ
ftr-445	172	16	before	before	ADP
ftr-445	172	17	1983	1983	NUM
ftr-445	172	18	in	in	ADP
ftr-445	172	19	certain	certain	ADJ
ftr-445	172	20	cases	case	NOUN
ftr-445	172	21	)	)	PUNCT
ftr-445	172	22	.	.	PUNCT
ftr-445	173	1	see	see	VERB
ftr-445	173	2	irc	irc	PROPN
ftr-445	173	3	§	§	PROPN
ftr-445	173	4	101(f	101(f	PROPN
ftr-445	173	5	)	)	PUNCT
ftr-445	173	6	.	.	PUNCT
ftr-445	174	1	19	19	NUM
ftr-445	174	2	.	.	X
ftr-445	174	3	see	see	VERB
ftr-445	174	4	irc	irc	PROPN
ftr-445	174	5	§	§	PROPN
ftr-445	174	6	101(d)(1	101(d)(1	NUM
ftr-445	174	7	)	)	PUNCT
ftr-445	174	8	.	.	PUNCT
ftr-445	175	1	[	[	X
ftr-445	175	2	vol	vol	NOUN
ftr-445	175	3	4:5	4:5	NUM
ftr-445	175	4	tax	tax	NOUN
ftr-445	175	5	consequences	consequence	NOUN
ftr-445	175	6	of	of	ADP
ftr-445	175	7	assigning	assign	VERB
ftr-445	175	8	life	life	NOUN
ftr-445	175	9	insurance	insurance	NOUN
ftr-445	175	10	the	the	DET
ftr-445	175	11	policy	policy	NOUN
ftr-445	175	12	,	,	PUNCT
ftr-445	175	13	which	which	PRON
ftr-445	175	14	occurs	occur	VERB
ftr-445	175	15	when	when	SCONJ
ftr-445	175	16	a	a	DET
ftr-445	175	17	beneficiary	beneficiary	NOUN
ftr-445	175	18	of	of	ADP
ftr-445	175	19	an	an	DET
ftr-445	175	20	annuity	annuity	NOUN
ftr-445	175	21	option	option	NOUN
ftr-445	175	22	outlives	outlive	VERB
ftr-445	175	23	his	his	PRON
ftr-445	175	24	or	or	CCONJ
ftr-445	175	25	her	her	PRON
ftr-445	175	26	life	life	NOUN
ftr-445	175	27	expectancy.2	expectancy.2	PROPN
ftr-445	175	28	2	2	NUM
ftr-445	175	29	.	.	NOUN
ftr-445	175	30	appreciation	appreciation	NOUN
ftr-445	175	31	in	in	ADP
ftr-445	175	32	reserve.-a	reserve.-a	ADJ
ftr-445	175	33	policyholder	policyholder	NOUN
ftr-445	175	34	's	's	PART
ftr-445	175	35	reserve	reserve	NOUN
ftr-445	175	36	or	or	CCONJ
ftr-445	175	37	equity	equity	NOUN
ftr-445	175	38	interest	interest	NOUN
ftr-445	175	39	in	in	ADP
ftr-445	175	40	an	an	DET
ftr-445	175	41	ordinary	ordinary	ADJ
ftr-445	175	42	life	life	NOUN
ftr-445	175	43	insurance	insurance	NOUN
ftr-445	175	44	policy	policy	NOUN
ftr-445	175	45	appreciates	appreciate	VERB
ftr-445	175	46	each	each	DET
ftr-445	175	47	year	year	NOUN
ftr-445	175	48	.	.	PUNCT
ftr-445	176	1	although	although	SCONJ
ftr-445	176	2	the	the	DET
ftr-445	176	3	appreciation	appreciation	NOUN
ftr-445	176	4	constitutes	constitute	VERB
ftr-445	176	5	"	"	PUNCT
ftr-445	176	6	earnings	earning	NOUN
ftr-445	176	7	"	"	PUNCT
ftr-445	176	8	from	from	ADP
ftr-445	176	9	the	the	DET
ftr-445	176	10	policyholder	policyholder	NOUN
ftr-445	176	11	's	's	PART
ftr-445	176	12	investment	investment	NOUN
ftr-445	176	13	to	to	ADP
ftr-445	176	14	the	the	DET
ftr-445	176	15	extent	extent	NOUN
ftr-445	176	16	that	that	SCONJ
ftr-445	176	17	the	the	DET
ftr-445	176	18	appreciation	appreciation	NOUN
ftr-445	176	19	is	be	AUX
ftr-445	176	20	not	not	PART
ftr-445	176	21	due	due	ADJ
ftr-445	176	22	to	to	ADP
ftr-445	176	23	the	the	DET
ftr-445	176	24	payment	payment	NOUN
ftr-445	176	25	of	of	ADP
ftr-445	176	26	additional	additional	ADJ
ftr-445	176	27	premiums	premium	NOUN
ftr-445	176	28	,	,	PUNCT
ftr-445	176	29	those	those	DET
ftr-445	176	30	"	"	PUNCT
ftr-445	176	31	earnings	earning	NOUN
ftr-445	176	32	"	"	PUNCT
ftr-445	176	33	are	be	AUX
ftr-445	176	34	not	not	PART
ftr-445	176	35	taxed	tax	VERB
ftr-445	176	36	to	to	ADP
ftr-445	176	37	the	the	DET
ftr-445	176	38	policyholder.21	policyholder.21	NOUN
ftr-445	176	39	the	the	DET
ftr-445	176	40	rationale	rationale	NOUN
ftr-445	176	41	is	be	AUX
ftr-445	176	42	that	that	SCONJ
ftr-445	176	43	the	the	DET
ftr-445	176	44	income	income	NOUN
ftr-445	176	45	has	have	AUX
ftr-445	176	46	not	not	PART
ftr-445	176	47	been	be	AUX
ftr-445	176	48	"	"	PUNCT
ftr-445	176	49	realized	realize	VERB
ftr-445	176	50	,	,	PUNCT
ftr-445	176	51	"	"	PUNCT
ftr-445	176	52	or	or	CCONJ
ftr-445	176	53	even	even	ADV
ftr-445	176	54	"	"	PUNCT
ftr-445	176	55	constructively	constructively	ADV
ftr-445	176	56	received	receive	VERB
ftr-445	176	57	,	,	PUNCT
ftr-445	176	58	"	"	PUNCT
ftr-445	176	59	20	20	NUM
ftr-445	176	60	.	.	PUNCT
ftr-445	177	1	if	if	SCONJ
ftr-445	177	2	the	the	DET
ftr-445	177	3	transferee	transferee	NOUN
ftr-445	177	4	for	for	ADP
ftr-445	177	5	value	value	NOUN
ftr-445	177	6	rule	rule	NOUN
ftr-445	177	7	applies	apply	VERB
ftr-445	177	8	,	,	PUNCT
ftr-445	177	9	however	however	ADV
ftr-445	177	10	,	,	PUNCT
ftr-445	177	11	the	the	DET
ftr-445	177	12	principal	principal	ADJ
ftr-445	177	13	portion	portion	NOUN
ftr-445	177	14	is	be	AUX
ftr-445	177	15	not	not	PART
ftr-445	177	16	excluded	exclude	VERB
ftr-445	177	17	from	from	ADP
ftr-445	177	18	gross	gross	ADJ
ftr-445	177	19	income	income	NOUN
ftr-445	177	20	.	.	PUNCT
ftr-445	178	1	see	see	VERB
ftr-445	178	2	supra	supra	PROPN
ftr-445	178	3	note	note	PROPN
ftr-445	178	4	16	16	NUM
ftr-445	178	5	.	.	PUNCT
ftr-445	179	1	it	it	PRON
ftr-445	179	2	is	be	AUX
ftr-445	179	3	currently	currently	ADV
ftr-445	179	4	unclear	unclear	ADJ
ftr-445	179	5	whether	whether	SCONJ
ftr-445	179	6	the	the	DET
ftr-445	179	7	principal	principal	ADJ
ftr-445	179	8	portion	portion	NOUN
ftr-445	179	9	continues	continue	VERB
ftr-445	179	10	to	to	PART
ftr-445	179	11	be	be	AUX
ftr-445	179	12	excluded	exclude	VERB
ftr-445	179	13	for	for	ADP
ftr-445	179	14	payments	payment	NOUN
ftr-445	179	15	received	receive	VERB
ftr-445	179	16	in	in	ADP
ftr-445	179	17	excess	excess	NOUN
ftr-445	179	18	of	of	ADP
ftr-445	179	19	the	the	DET
ftr-445	179	20	face	face	NOUN
ftr-445	179	21	amount	amount	NOUN
ftr-445	179	22	of	of	ADP
ftr-445	179	23	the	the	DET
ftr-445	179	24	policy	policy	NOUN
ftr-445	179	25	.	.	PUNCT
ftr-445	180	1	before	before	ADP
ftr-445	180	2	the	the	DET
ftr-445	180	3	adoption	adoption	NOUN
ftr-445	180	4	of	of	ADP
ftr-445	180	5	the	the	DET
ftr-445	180	6	tax	tax	NOUN
ftr-445	180	7	reform	reform	NOUN
ftr-445	180	8	act	act	NOUN
ftr-445	180	9	of	of	ADP
ftr-445	180	10	1986	1986	NUM
ftr-445	180	11	,	,	PUNCT
ftr-445	180	12	the	the	DET
ftr-445	180	13	principal	principal	ADJ
ftr-445	180	14	portion	portion	NOUN
ftr-445	180	15	continued	continue	VERB
ftr-445	180	16	to	to	PART
ftr-445	180	17	be	be	AUX
ftr-445	180	18	excluded	exclude	VERB
ftr-445	180	19	,	,	PUNCT
ftr-445	180	20	even	even	ADV
ftr-445	180	21	though	though	SCONJ
ftr-445	180	22	the	the	DET
ftr-445	180	23	face	face	NOUN
ftr-445	180	24	amount	amount	NOUN
ftr-445	180	25	of	of	ADP
ftr-445	180	26	the	the	DET
ftr-445	180	27	policy	policy	NOUN
ftr-445	180	28	had	have	AUX
ftr-445	180	29	already	already	ADV
ftr-445	180	30	been	be	AUX
ftr-445	180	31	received	receive	VERB
ftr-445	180	32	by	by	ADP
ftr-445	180	33	the	the	DET
ftr-445	180	34	beneficiary	beneficiary	NOUN
ftr-445	180	35	.	.	PUNCT
ftr-445	181	1	the	the	DET
ftr-445	181	2	regulations	regulation	NOUN
ftr-445	181	3	still	still	ADV
ftr-445	181	4	so	so	ADV
ftr-445	181	5	provide	provide	VERB
ftr-445	181	6	.	.	PUNCT
ftr-445	182	1	see	see	VERB
ftr-445	182	2	regs	reg	NOUN
ftr-445	182	3	.	.	PUNCT
ftr-445	183	1	§	§	PROPN
ftr-445	183	2	1.101	1.101	NUM
ftr-445	183	3	-	-	PUNCT
ftr-445	183	4	4(c	4(c	NUM
ftr-445	183	5	)	)	PUNCT
ftr-445	183	6	.	.	PUNCT
ftr-445	184	1	before	before	ADP
ftr-445	184	2	1986	1986	NUM
ftr-445	184	3	,	,	PUNCT
ftr-445	184	4	the	the	DET
ftr-445	184	5	same	same	ADJ
ftr-445	184	6	rule	rule	NOUN
ftr-445	184	7	of	of	ADP
ftr-445	184	8	exclusion	exclusion	NOUN
ftr-445	184	9	applied	apply	VERB
ftr-445	184	10	to	to	ADP
ftr-445	184	11	annuity	annuity	NOUN
ftr-445	184	12	payments	payment	NOUN
ftr-445	184	13	taxable	taxable	ADJ
ftr-445	184	14	under	under	ADP
ftr-445	184	15	§	§	PROPN
ftr-445	184	16	72	72	NUM
ftr-445	184	17	.	.	PUNCT
ftr-445	185	1	however	however	ADV
ftr-445	185	2	,	,	PUNCT
ftr-445	185	3	in	in	ADP
ftr-445	185	4	the	the	DET
ftr-445	185	5	tax	tax	NOUN
ftr-445	185	6	reform	reform	NOUN
ftr-445	185	7	act	act	NOUN
ftr-445	185	8	of	of	ADP
ftr-445	185	9	1986	1986	NUM
ftr-445	185	10	.	.	PUNCT
ftr-445	186	1	congress	congress	PROPN
ftr-445	186	2	amended	amend	VERB
ftr-445	186	3	§	§	PROPN
ftr-445	186	4	72	72	NUM
ftr-445	186	5	to	to	PART
ftr-445	186	6	limit	limit	VERB
ftr-445	186	7	the	the	DET
ftr-445	186	8	exclusion	exclusion	NOUN
ftr-445	186	9	to	to	ADP
ftr-445	186	10	the	the	DET
ftr-445	186	11	investment	investment	NOUN
ftr-445	186	12	in	in	ADP
ftr-445	186	13	the	the	DET
ftr-445	186	14	annuity	annuity	NOUN
ftr-445	186	15	contract	contract	NOUN
ftr-445	186	16	.	.	PUNCT
ftr-445	187	1	see	see	VERB
ftr-445	187	2	irc	irc	PROPN
ftr-445	187	3	§	§	PROPN
ftr-445	187	4	72(b)(2	72(b)(2	NUM
ftr-445	187	5	)	)	PUNCT
ftr-445	187	6	.	.	PUNCT
ftr-445	188	1	while	while	SCONJ
ftr-445	188	2	no	no	DET
ftr-445	188	3	explicit	explicit	ADJ
ftr-445	188	4	amendment	amendment	NOUN
ftr-445	188	5	was	be	AUX
ftr-445	188	6	made	make	VERB
ftr-445	188	7	to	to	ADP
ftr-445	188	8	§	§	PROPN
ftr-445	188	9	101	101	NUM
ftr-445	188	10	,	,	PUNCT
ftr-445	188	11	the	the	DET
ftr-445	188	12	question	question	NOUN
ftr-445	188	13	remains	remain	VERB
ftr-445	188	14	whether	whether	SCONJ
ftr-445	188	15	the	the	DET
ftr-445	188	16	amendment	amendment	NOUN
ftr-445	188	17	to	to	ADP
ftr-445	188	18	§	§	PROPN
ftr-445	188	19	72	72	NUM
ftr-445	188	20	implicitly	implicitly	ADV
ftr-445	188	21	amended	amend	VERB
ftr-445	188	22	§	§	PROPN
ftr-445	188	23	101	101	NUM
ftr-445	188	24	as	as	ADV
ftr-445	188	25	well	well	ADV
ftr-445	188	26	.	.	PUNCT
ftr-445	189	1	21	21	NUM
ftr-445	189	2	.	.	PUNCT
ftr-445	190	1	if	if	SCONJ
ftr-445	190	2	a	a	DET
ftr-445	190	3	policyholder	policyholder	NOUN
ftr-445	190	4	owns	own	VERB
ftr-445	190	5	a	a	DET
ftr-445	190	6	participating	participate	VERB
ftr-445	190	7	life	life	NOUN
ftr-445	190	8	insurance	insurance	NOUN
ftr-445	190	9	policy	policy	NOUN
ftr-445	190	10	,	,	PUNCT
ftr-445	190	11	the	the	DET
ftr-445	190	12	so	so	ADV
ftr-445	190	13	-	-	PUNCT
ftr-445	190	14	called	call	VERB
ftr-445	190	15	"	"	PUNCT
ftr-445	190	16	dividend	dividend	NOUN
ftr-445	190	17	"	"	PUNCT
ftr-445	190	18	paid	pay	VERB
ftr-445	190	19	by	by	ADP
ftr-445	190	20	the	the	DET
ftr-445	190	21	insurer	insurer	NOUN
ftr-445	190	22	to	to	ADP
ftr-445	190	23	the	the	DET
ftr-445	190	24	policyholder	policyholder	NOUN
ftr-445	190	25	each	each	DET
ftr-445	190	26	year	year	NOUN
ftr-445	190	27	is	be	AUX
ftr-445	190	28	in	in	ADP
ftr-445	190	29	fact	fact	NOUN
ftr-445	190	30	a	a	DET
ftr-445	190	31	return	return	NOUN
ftr-445	190	32	of	of	ADP
ftr-445	190	33	part	part	NOUN
ftr-445	190	34	of	of	ADP
ftr-445	190	35	the	the	DET
ftr-445	190	36	premiums	premium	NOUN
ftr-445	190	37	previously	previously	ADV
ftr-445	190	38	paid	pay	VERB
ftr-445	190	39	by	by	ADP
ftr-445	190	40	the	the	DET
ftr-445	190	41	policyholder	policyholder	NOUN
ftr-445	190	42	,	,	PUNCT
ftr-445	190	43	and	and	CCONJ
ftr-445	190	44	so	so	ADV
ftr-445	190	45	such	such	ADJ
ftr-445	190	46	"	"	PUNCT
ftr-445	190	47	dividends	dividend	NOUN
ftr-445	190	48	"	"	PUNCT
ftr-445	190	49	are	be	AUX
ftr-445	190	50	not	not	PART
ftr-445	190	51	included	include	VERB
ftr-445	190	52	in	in	ADP
ftr-445	190	53	the	the	DET
ftr-445	190	54	policyholder	policyholder	NOUN
ftr-445	190	55	's	's	PART
ftr-445	190	56	gross	gross	ADJ
ftr-445	190	57	income	income	NOUN
ftr-445	190	58	.	.	PUNCT
ftr-445	191	1	see	see	VERB
ftr-445	191	2	i	i	PRON
ftr-445	191	3	j.	j.	PROPN
ftr-445	191	4	mertens	mertens	PROPN
ftr-445	191	5	,	,	PUNCT
ftr-445	191	6	the	the	DET
ftr-445	191	7	law	law	NOUN
ftr-445	191	8	of	of	ADP
ftr-445	191	9	federal	federal	ADJ
ftr-445	191	10	income	income	NOUN
ftr-445	191	11	taxation	taxation	NOUN
ftr-445	191	12	§	§	PROPN
ftr-445	191	13	7.08	7.08	NUM
ftr-445	191	14	(	(	PUNCT
ftr-445	191	15	rev	rev	PROPN
ftr-445	191	16	.	.	PROPN
ftr-445	192	1	ed	ed	NOUN
ftr-445	192	2	.	.	PROPN
ftr-445	192	3	1974	1974	NUM
ftr-445	192	4	)	)	PUNCT
ftr-445	193	1	(	(	PUNCT
ftr-445	193	2	citing	cite	VERB
ftr-445	193	3	regs	reg	NOUN
ftr-445	193	4	.	.	PUNCT
ftr-445	194	1	§	§	PROPN
ftr-445	194	2	1.72	1.72	NUM
ftr-445	194	3	-	-	PUNCT
ftr-445	194	4	11(b	11(b	NUM
ftr-445	194	5	)	)	PUNCT
ftr-445	194	6	(	(	PUNCT
ftr-445	194	7	1960	1960	NUM
ftr-445	194	8	)	)	PUNCT
ftr-445	194	9	)	)	PUNCT
ftr-445	194	10	;	;	PUNCT
ftr-445	195	1	cf	cf	AUX
ftr-445	195	2	.	.	PUNCT
ftr-445	195	3	rev	rev	PROPN
ftr-445	195	4	.	.	PUNCT
ftr-445	196	1	rul	rul	PROPN
ftr-445	196	2	.	.	PUNCT
ftr-445	197	1	64	64	NUM
ftr-445	197	2	-	-	SYM
ftr-445	197	3	258	258	NUM
ftr-445	197	4	,	,	PUNCT
ftr-445	197	5	1964	1964	NUM
ftr-445	197	6	-	-	SYM
ftr-445	197	7	2	2	NUM
ftr-445	197	8	c.b	c.b	PROPN
ftr-445	197	9	.	.	PROPN
ftr-445	197	10	134	134	NUM
ftr-445	197	11	,	,	PUNCT
ftr-445	197	12	obsoleted	obsolete	VERB
ftr-445	197	13	by	by	ADP
ftr-445	197	14	rev	rev	PROPN
ftr-445	197	15	.	.	PROPN
ftr-445	197	16	rul	rul	PROPN
ftr-445	197	17	.	.	PUNCT
ftr-445	198	1	82	82	NUM
ftr-445	198	2	-	-	SYM
ftr-445	198	3	148	148	NUM
ftr-445	198	4	,	,	PUNCT
ftr-445	198	5	1982	1982	NUM
ftr-445	198	6	-	-	SYM
ftr-445	198	7	2	2	NUM
ftr-445	198	8	c.b	c.b	PROPN
ftr-445	198	9	.	.	PROPN
ftr-445	198	10	401	401	NUM
ftr-445	198	11	(	(	PUNCT
ftr-445	198	12	holding	hold	VERB
ftr-445	198	13	that	that	SCONJ
ftr-445	198	14	such	such	ADJ
ftr-445	198	15	payments	payment	NOUN
ftr-445	198	16	do	do	AUX
ftr-445	198	17	not	not	PART
ftr-445	198	18	constitute	constitute	VERB
ftr-445	198	19	an	an	DET
ftr-445	198	20	inurement	inurement	NOUN
ftr-445	198	21	of	of	ADP
ftr-445	198	22	net	net	ADJ
ftr-445	198	23	earnings	earning	NOUN
ftr-445	198	24	to	to	ADP
ftr-445	198	25	the	the	DET
ftr-445	198	26	policyholders	policyholder	NOUN
ftr-445	198	27	so	so	SCONJ
ftr-445	198	28	that	that	SCONJ
ftr-445	198	29	a	a	DET
ftr-445	198	30	tax	tax	NOUN
ftr-445	198	31	exempt	exempt	ADJ
ftr-445	198	32	organization	organization	NOUN
ftr-445	198	33	's	's	PART
ftr-445	198	34	distribution	distribution	NOUN
ftr-445	198	35	to	to	ADP
ftr-445	198	36	its	its	PRON
ftr-445	198	37	members	member	NOUN
ftr-445	198	38	of	of	ADP
ftr-445	198	39	the	the	DET
ftr-445	198	40	"	"	PUNCT
ftr-445	198	41	dividends	dividend	NOUN
ftr-445	198	42	"	"	PUNCT
ftr-445	198	43	it	it	PRON
ftr-445	198	44	received	receive	VERB
ftr-445	198	45	on	on	ADP
ftr-445	198	46	policies	policy	NOUN
ftr-445	198	47	insuring	insure	VERB
ftr-445	198	48	the	the	DET
ftr-445	198	49	life	life	NOUN
ftr-445	198	50	of	of	ADP
ftr-445	198	51	its	its	PRON
ftr-445	198	52	members	member	NOUN
ftr-445	198	53	did	do	AUX
ftr-445	198	54	not	not	PART
ftr-445	198	55	disqualify	disqualify	VERB
ftr-445	198	56	the	the	DET
ftr-445	198	57	organization	organization	NOUN
ftr-445	198	58	of	of	ADP
ftr-445	198	59	its	its	PRON
ftr-445	198	60	tax	tax	NOUN
ftr-445	198	61	exempt	exempt	ADJ
ftr-445	198	62	status	status	NOUN
ftr-445	198	63	under	under	ADP
ftr-445	198	64	irc	irc	PROPN
ftr-445	198	65	§	§	PROPN
ftr-445	198	66	501(c	501(c	PROPN
ftr-445	198	67	)	)	PUNCT
ftr-445	198	68	(	(	PUNCT
ftr-445	198	69	10	10	NUM
ftr-445	198	70	)	)	PUNCT
ftr-445	198	71	)	)	PUNCT
ftr-445	198	72	.	.	PUNCT
ftr-445	199	1	even	even	ADV
ftr-445	199	2	"	"	PUNCT
ftr-445	199	3	dividends	dividend	NOUN
ftr-445	199	4	"	"	PUNCT
ftr-445	199	5	remitted	remit	VERB
ftr-445	199	6	on	on	ADP
ftr-445	199	7	paid	pay	VERB
ftr-445	199	8	-	-	PUNCT
ftr-445	199	9	up	up	ADP
ftr-445	199	10	policies	policy	NOUN
ftr-445	199	11	-	-	PUNCT
ftr-445	199	12	policies	policy	NOUN
ftr-445	199	13	for	for	ADP
ftr-445	199	14	which	which	PRON
ftr-445	199	15	no	no	DET
ftr-445	199	16	further	further	ADJ
ftr-445	199	17	premium	premium	NOUN
ftr-445	199	18	payments	payment	NOUN
ftr-445	199	19	are	be	AUX
ftr-445	199	20	due	due	ADJ
ftr-445	199	21	-	-	PUNCT
ftr-445	199	22	are	be	AUX
ftr-445	199	23	excluded	exclude	VERB
ftr-445	199	24	from	from	ADP
ftr-445	199	25	gross	gross	ADJ
ftr-445	199	26	income	income	NOUN
ftr-445	199	27	because	because	SCONJ
ftr-445	199	28	such	such	ADJ
ftr-445	199	29	dividends	dividend	NOUN
ftr-445	199	30	are	be	AUX
ftr-445	199	31	in	in	ADP
ftr-445	199	32	essence	essence	NOUN
ftr-445	199	33	a	a	DET
ftr-445	199	34	reduction	reduction	NOUN
ftr-445	199	35	of	of	ADP
ftr-445	199	36	premiums	premium	NOUN
ftr-445	199	37	paid	pay	VERB
ftr-445	199	38	in	in	ADP
ftr-445	199	39	prior	prior	ADJ
ftr-445	199	40	years	year	NOUN
ftr-445	199	41	.	.	PUNCT
ftr-445	200	1	see	see	VERB
ftr-445	200	2	i	i	PRON
ftr-445	200	3	j.	j.	PROPN
ftr-445	200	4	mertens	mertens	PROPN
ftr-445	200	5	,	,	PUNCT
ftr-445	200	6	supra	supra	PROPN
ftr-445	200	7	,	,	PUNCT
ftr-445	200	8	§	§	PROPN
ftr-445	200	9	7.08	7.08	NUM
ftr-445	200	10	,	,	PUNCT
ftr-445	200	11	at	at	ADP
ftr-445	200	12	18	18	NUM
ftr-445	200	13	n.35	n.35	PROPN
ftr-445	200	14	.	.	PUNCT
ftr-445	201	1	if	if	SCONJ
ftr-445	201	2	,	,	PUNCT
ftr-445	201	3	however	however	ADV
ftr-445	201	4	,	,	PUNCT
ftr-445	201	5	the	the	DET
ftr-445	201	6	policyholder	policyholder	NOUN
ftr-445	201	7	does	do	AUX
ftr-445	201	8	not	not	PART
ftr-445	201	9	withdraw	withdraw	VERB
ftr-445	201	10	the	the	DET
ftr-445	201	11	dividends	dividend	NOUN
ftr-445	201	12	from	from	ADP
ftr-445	201	13	the	the	DET
ftr-445	201	14	insurance	insurance	NOUN
ftr-445	201	15	company	company	NOUN
ftr-445	201	16	,	,	PUNCT
ftr-445	201	17	but	but	CCONJ
ftr-445	201	18	instead	instead	ADV
ftr-445	201	19	leaves	leave	VERB
ftr-445	201	20	them	they	PRON
ftr-445	201	21	on	on	ADP
ftr-445	201	22	deposit	deposit	NOUN
ftr-445	201	23	with	with	SCONJ
ftr-445	201	24	the	the	DET
ftr-445	201	25	insurer	insurer	NOUN
ftr-445	201	26	to	to	PART
ftr-445	201	27	earn	earn	VERB
ftr-445	201	28	interest	interest	NOUN
ftr-445	201	29	,	,	PUNCT
ftr-445	201	30	the	the	DET
ftr-445	201	31	interest	interest	NOUN
ftr-445	201	32	credited	credit	VERB
ftr-445	201	33	to	to	ADP
ftr-445	201	34	the	the	DET
ftr-445	201	35	accumulated	accumulate	VERB
ftr-445	201	36	dividends	dividend	NOUN
ftr-445	201	37	is	be	AUX
ftr-445	201	38	included	include	VERB
ftr-445	201	39	in	in	ADP
ftr-445	201	40	the	the	DET
ftr-445	201	41	policyholder	policyholder	NOUN
ftr-445	201	42	's	's	PART
ftr-445	201	43	gross	gross	ADJ
ftr-445	201	44	income	income	NOUN
ftr-445	201	45	;	;	PUNCT
ftr-445	201	46	such	such	ADJ
ftr-445	201	47	interest	interest	NOUN
ftr-445	201	48	is	be	AUX
ftr-445	201	49	no	no	ADV
ftr-445	201	50	different	different	ADJ
ftr-445	201	51	from	from	ADP
ftr-445	201	52	interest	interest	NOUN
ftr-445	201	53	credited	credit	VERB
ftr-445	201	54	to	to	ADP
ftr-445	201	55	a	a	DET
ftr-445	201	56	savings	savings	NOUN
ftr-445	201	57	account	account	NOUN
ftr-445	201	58	deposit	deposit	NOUN
ftr-445	201	59	.	.	PUNCT
ftr-445	202	1	i	i	PRON
ftr-445	202	2	d.	d.	PROPN
ftr-445	202	3	if	if	SCONJ
ftr-445	202	4	a	a	DET
ftr-445	202	5	policyholder	policyholder	NOUN
ftr-445	202	6	sells	sell	VERB
ftr-445	202	7	an	an	DET
ftr-445	202	8	insurance	insurance	NOUN
ftr-445	202	9	policy	policy	NOUN
ftr-445	202	10	to	to	ADP
ftr-445	202	11	a	a	DET
ftr-445	202	12	third	third	ADJ
ftr-445	202	13	party	party	NOUN
ftr-445	202	14	,	,	PUNCT
ftr-445	202	15	the	the	DET
ftr-445	202	16	policyholder	policyholder	NOUN
ftr-445	202	17	will	will	AUX
ftr-445	202	18	recognize	recognize	VERB
ftr-445	202	19	a	a	DET
ftr-445	202	20	gain	gain	NOUN
ftr-445	202	21	on	on	ADP
ftr-445	202	22	the	the	DET
ftr-445	202	23	sale	sale	NOUN
ftr-445	202	24	only	only	ADV
ftr-445	202	25	if	if	SCONJ
ftr-445	202	26	the	the	DET
ftr-445	202	27	amount	amount	NOUN
ftr-445	202	28	realized	realize	VERB
ftr-445	202	29	thereon	thereon	NOUN
ftr-445	202	30	exceeds	exceed	VERB
ftr-445	202	31	the	the	DET
ftr-445	202	32	policyholder	policyholder	NOUN
ftr-445	202	33	's	's	PART
ftr-445	202	34	basis	basis	NOUN
ftr-445	202	35	in	in	ADP
ftr-445	202	36	the	the	DET
ftr-445	202	37	policy	policy	NOUN
ftr-445	202	38	.	.	PUNCT
ftr-445	203	1	since	since	SCONJ
ftr-445	203	2	all	all	PRON
ftr-445	203	3	of	of	ADP
ftr-445	203	4	the	the	DET
ftr-445	203	5	premiums	premium	NOUN
ftr-445	203	6	previously	previously	ADV
ftr-445	203	7	paid	pay	VERB
ftr-445	203	8	by	by	ADP
ftr-445	203	9	the	the	DET
ftr-445	203	10	policyholder	policyholder	NOUN
ftr-445	203	11	(	(	PUNCT
ftr-445	203	12	less	less	ADJ
ftr-445	203	13	"	"	PUNCT
ftr-445	203	14	dividends	dividend	NOUN
ftr-445	203	15	"	"	PUNCT
ftr-445	203	16	received	receive	VERB
ftr-445	203	17	)	)	PUNCT
ftr-445	203	18	are	be	AUX
ftr-445	203	19	included	include	VERB
ftr-445	203	20	in	in	ADP
ftr-445	203	21	the	the	DET
ftr-445	203	22	policyholder	policyholder	NOUN
ftr-445	203	23	's	's	PART
ftr-445	203	24	basis	basis	NOUN
ftr-445	203	25	,	,	PUNCT
ftr-445	203	26	the	the	DET
ftr-445	203	27	amount	amount	NOUN
ftr-445	203	28	realized	realize	VERB
ftr-445	203	29	often	often	ADV
ftr-445	203	30	will	will	AUX
ftr-445	203	31	not	not	PART
ftr-445	203	32	exceed	exceed	VERB
ftr-445	203	33	the	the	DET
ftr-445	203	34	seller	seller	NOUN
ftr-445	203	35	's	's	PART
ftr-445	203	36	basis	basis	NOUN
ftr-445	203	37	.	.	PUNCT
ftr-445	204	1	the	the	DET
ftr-445	204	2	reason	reason	NOUN
ftr-445	204	3	that	that	SCONJ
ftr-445	204	4	the	the	DET
ftr-445	204	5	amount	amount	NOUN
ftr-445	204	6	realized	realize	VERB
ftr-445	204	7	on	on	ADP
ftr-445	204	8	a	a	DET
ftr-445	204	9	surrender	surrender	NOUN
ftr-445	204	10	of	of	ADP
ftr-445	204	11	the	the	DET
ftr-445	204	12	policy	policy	NOUN
ftr-445	204	13	often	often	ADV
ftr-445	204	14	will	will	AUX
ftr-445	204	15	be	be	AUX
ftr-445	204	16	less	less	ADJ
ftr-445	204	17	than	than	ADP
ftr-445	204	18	the	the	DET
ftr-445	204	19	policyholder	policyholder	NOUN
ftr-445	204	20	's	's	PART
ftr-445	204	21	basis	basis	NOUN
ftr-445	204	22	is	be	AUX
ftr-445	204	23	that	that	SCONJ
ftr-445	204	24	the	the	DET
ftr-445	204	25	policyholder	policyholder	NOUN
ftr-445	204	26	is	be	AUX
ftr-445	204	27	permitted	permit	VERB
ftr-445	204	28	to	to	PART
ftr-445	204	29	include	include	VERB
ftr-445	204	30	in	in	ADP
ftr-445	204	31	basis	basis	NOUN
ftr-445	204	32	the	the	DET
ftr-445	204	33	portion	portion	NOUN
ftr-445	204	34	of	of	ADP
ftr-445	204	35	the	the	DET
ftr-445	204	36	premiums	premium	NOUN
ftr-445	204	37	that	that	PRON
ftr-445	204	38	was	be	AUX
ftr-445	204	39	attributable	attributable	ADJ
ftr-445	204	40	to	to	ADP
ftr-445	204	41	the	the	DET
ftr-445	204	42	purchase	purchase	NOUN
ftr-445	204	43	of	of	ADP
ftr-445	204	44	the	the	DET
ftr-445	204	45	insurance	insurance	NOUN
ftr-445	204	46	coverage	coverage	NOUN
ftr-445	204	47	for	for	ADP
ftr-445	204	48	a	a	DET
ftr-445	204	49	specified	specified	ADJ
ftr-445	204	50	period	period	NOUN
ftr-445	204	51	.	.	PUNCT
ftr-445	205	1	the	the	DET
ftr-445	205	2	policyholder	policyholder	NOUN
ftr-445	205	3	's	's	PART
ftr-445	205	4	basis	basis	NOUN
ftr-445	205	5	is	be	AUX
ftr-445	205	6	not	not	PART
ftr-445	205	7	limited	limit	VERB
ftr-445	205	8	to	to	ADP
ftr-445	205	9	the	the	DET
ftr-445	205	10	portion	portion	NOUN
ftr-445	205	11	of	of	ADP
ftr-445	205	12	the	the	DET
ftr-445	205	13	premium	premium	NOUN
ftr-445	205	14	that	that	PRON
ftr-445	205	15	constituted	constitute	VERB
ftr-445	205	16	the	the	DET
ftr-445	205	17	policyholder	policyholder	NOUN
ftr-445	205	18	's	's	PART
ftr-445	205	19	addition	addition	NOUN
ftr-445	205	20	to	to	ADP
ftr-445	205	21	the	the	DET
ftr-445	205	22	reserve	reserve	NOUN
ftr-445	205	23	.	.	PUNCT
ftr-445	206	1	under	under	ADP
ftr-445	206	2	a	a	DET
ftr-445	206	3	special	special	ADJ
ftr-445	206	4	provision	provision	NOUN
ftr-445	206	5	in	in	ADP
ftr-445	206	6	irc	irc	PROPN
ftr-445	206	7	§	§	PROPN
ftr-445	206	8	101(g	101(g	PROPN
ftr-445	206	9	)	)	PUNCT
ftr-445	206	10	,	,	PUNCT
ftr-445	206	11	sales	sale	NOUN
ftr-445	206	12	by	by	ADP
ftr-445	206	13	an	an	DET
ftr-445	206	14	insured	insure	VERB
ftr-445	206	15	who	who	PRON
ftr-445	206	16	is	be	AUX
ftr-445	206	17	chronically	chronically	ADV
ftr-445	206	18	or	or	CCONJ
ftr-445	206	19	terminally	terminally	ADV
ftr-445	206	20	ill	ill	ADJ
ftr-445	206	21	of	of	ADP
ftr-445	206	22	any	any	DET
ftr-445	206	23	part	part	NOUN
ftr-445	206	24	of	of	ADP
ftr-445	206	25	a	a	DET
ftr-445	206	26	death	death	NOUN
ftr-445	206	27	benefit	benefit	NOUN
ftr-445	206	28	to	to	ADP
ftr-445	206	29	a	a	DET
ftr-445	206	30	"	"	PUNCT
ftr-445	206	31	viatical	viatical	ADJ
ftr-445	206	32	settlement	settlement	NOUN
ftr-445	206	33	provider	provider	NOUN
ftr-445	206	34	"	"	PUNCT
ftr-445	206	35	will	will	AUX
ftr-445	206	36	not	not	PART
ftr-445	206	37	be	be	AUX
ftr-445	206	38	taxed	tax	VERB
ftr-445	206	39	.	.	PUNCT
ftr-445	207	1	19991	19991	NUM
ftr-445	207	2	florida	florida	PROPN
ftr-445	207	3	tax	tax	NOUN
ftr-445	207	4	review	review	NOUN
ftr-445	207	5	in	in	ADP
ftr-445	207	6	the	the	DET
ftr-445	207	7	tax	tax	NOUN
ftr-445	207	8	sense.22	sense.22	NOUN
ftr-445	207	9	moreover	moreover	ADV
ftr-445	207	10	,	,	PUNCT
ftr-445	207	11	even	even	ADV
ftr-445	207	12	though	though	SCONJ
ftr-445	207	13	the	the	DET
ftr-445	207	14	face	face	NOUN
ftr-445	207	15	amount	amount	NOUN
ftr-445	207	16	of	of	ADP
ftr-445	207	17	the	the	DET
ftr-445	207	18	proceeds	proceed	NOUN
ftr-445	207	19	payable	payable	ADJ
ftr-445	207	20	to	to	ADP
ftr-445	207	21	the	the	DET
ftr-445	207	22	beneficiary	beneficiary	NOUN
ftr-445	207	23	upon	upon	SCONJ
ftr-445	207	24	the	the	DET
ftr-445	207	25	death	death	NOUN
ftr-445	207	26	of	of	ADP
ftr-445	207	27	the	the	DET
ftr-445	207	28	insured	insure	VERB
ftr-445	207	29	includes	include	VERB
ftr-445	207	30	this	this	DET
ftr-445	207	31	appreciation	appreciation	NOUN
ftr-445	207	32	in	in	ADP
ftr-445	207	33	the	the	DET
ftr-445	207	34	policyholder	policyholder	NOUN
ftr-445	207	35	's	's	PART
ftr-445	207	36	equity	equity	NOUN
ftr-445	207	37	,	,	PUNCT
ftr-445	207	38	such	such	ADJ
ftr-445	207	39	proceeds	proceed	NOUN
ftr-445	207	40	are	be	AUX
ftr-445	207	41	typically	typically	ADV
ftr-445	207	42	excluded	exclude	VERB
ftr-445	207	43	from	from	ADP
ftr-445	207	44	the	the	DET
ftr-445	207	45	gross	gross	ADJ
ftr-445	207	46	income	income	NOUN
ftr-445	207	47	of	of	ADP
ftr-445	207	48	the	the	DET
ftr-445	207	49	beneficiary	beneficiary	NOUN
ftr-445	207	50	by	by	ADP
ftr-445	207	51	section	section	NOUN
ftr-445	207	52	101.23	101.23	NUM
ftr-445	207	53	b.	b.	PROPN
ftr-445	207	54	gift	gift	NOUN
ftr-445	207	55	taxation	taxation	NOUN
ftr-445	207	56	of	of	ADP
ftr-445	207	57	life	life	NOUN
ftr-445	207	58	insurance	insurance	NOUN
ftr-445	207	59	there	there	PRON
ftr-445	207	60	is	be	VERB
ftr-445	207	61	no	no	DET
ftr-445	207	62	statutory	statutory	ADJ
ftr-445	207	63	gift	gift	NOUN
ftr-445	207	64	tax	tax	NOUN
ftr-445	207	65	provision	provision	NOUN
ftr-445	207	66	expressly	expressly	ADV
ftr-445	207	67	dealing	deal	VERB
ftr-445	207	68	with	with	ADP
ftr-445	207	69	the	the	DET
ftr-445	207	70	transfer	transfer	NOUN
ftr-445	207	71	of	of	ADP
ftr-445	207	72	a	a	DET
ftr-445	207	73	life	life	NOUN
ftr-445	207	74	insurance	insurance	NOUN
ftr-445	207	75	policy	policy	NOUN
ftr-445	207	76	or	or	CCONJ
ftr-445	207	77	the	the	DET
ftr-445	207	78	payment	payment	NOUN
ftr-445	207	79	of	of	ADP
ftr-445	207	80	its	its	PRON
ftr-445	207	81	premiums	premium	NOUN
ftr-445	207	82	.	.	PUNCT
ftr-445	208	1	such	such	ADJ
ftr-445	208	2	transfers	transfer	NOUN
ftr-445	208	3	are	be	AUX
ftr-445	208	4	dealt	deal	VERB
ftr-445	208	5	with	with	ADP
ftr-445	208	6	under	under	ADP
ftr-445	208	7	the	the	DET
ftr-445	208	8	general	general	ADJ
ftr-445	208	9	gift	gift	NOUN
ftr-445	208	10	tax	tax	NOUN
ftr-445	208	11	provisions	provision	NOUN
ftr-445	208	12	applicable	applicable	ADJ
ftr-445	208	13	to	to	ADP
ftr-445	208	14	all	all	DET
ftr-445	208	15	types	type	NOUN
ftr-445	208	16	of	of	ADP
ftr-445	208	17	transfers	transfer	NOUN
ftr-445	208	18	.	.	PUNCT
ftr-445	209	1	4	4	NUM
ftr-445	209	2	the	the	DET
ftr-445	209	3	regulations	regulation	NOUN
ftr-445	209	4	do	do	AUX
ftr-445	209	5	provide	provide	VERB
ftr-445	209	6	that	that	SCONJ
ftr-445	209	7	if	if	SCONJ
ftr-445	209	8	the	the	DET
ftr-445	209	9	insured	insure	VERB
ftr-445	209	10	irrevocably	irrevocably	ADV
ftr-445	209	11	assigns	assign	VERB
ftr-445	209	12	an	an	DET
ftr-445	209	13	insurance	insurance	NOUN
ftr-445	209	14	policy	policy	NOUN
ftr-445	209	15	to	to	ADP
ftr-445	209	16	another	another	PRON
ftr-445	209	17	,	,	PUNCT
ftr-445	209	18	"	"	PUNCT
ftr-445	209	19	[	[	X
ftr-445	209	20	t]he	t]he	ADV
ftr-445	209	21	insured	insure	VERB
ftr-445	209	22	has	have	AUX
ftr-445	209	23	made	make	VERB
ftr-445	209	24	a	a	DET
ftr-445	209	25	gift	gift	NOUN
ftr-445	209	26	of	of	ADP
ftr-445	209	27	the	the	DET
ftr-445	209	28	value	value	NOUN
ftr-445	209	29	of	of	ADP
ftr-445	209	30	the	the	DET
ftr-445	209	31	policy	policy	NOUN
ftr-445	209	32	"	"	PUNCT
ftr-445	209	33	to	to	ADP
ftr-445	209	34	the	the	DET
ftr-445	209	35	extent	extent	NOUN
ftr-445	209	36	that	that	SCONJ
ftr-445	209	37	the	the	DET
ftr-445	209	38	assignment	assignment	NOUN
ftr-445	209	39	exceeds	exceed	VERB
ftr-445	209	40	the	the	DET
ftr-445	209	41	value	value	NOUN
ftr-445	209	42	of	of	ADP
ftr-445	209	43	any	any	DET
ftr-445	209	44	consideration	consideration	NOUN
ftr-445	209	45	received	receive	VERB
ftr-445	209	46	by	by	ADP
ftr-445	209	47	the	the	DET
ftr-445	209	48	insured.25	insured.25	PROPN
ftr-445	209	49	the	the	DET
ftr-445	209	50	gift	gift	NOUN
ftr-445	209	51	tax	tax	NOUN
ftr-445	209	52	value	value	NOUN
ftr-445	209	53	of	of	ADP
ftr-445	209	54	a	a	DET
ftr-445	209	55	life	life	NOUN
ftr-445	209	56	insurance	insurance	NOUN
ftr-445	209	57	policy	policy	NOUN
ftr-445	209	58	is	be	AUX
ftr-445	209	59	its	its	PRON
ftr-445	209	60	replacement	replacement	NOUN
ftr-445	209	61	cost	cost	NOUN
ftr-445	209	62	-	-	PUNCT
ftr-445	209	63	the	the	DET
ftr-445	209	64	amount	amount	NOUN
ftr-445	209	65	necessary	necessary	ADJ
ftr-445	209	66	to	to	PART
ftr-445	209	67	purchase	purchase	VERB
ftr-445	209	68	a	a	DET
ftr-445	209	69	comparable	comparable	ADJ
ftr-445	209	70	policy	policy	NOUN
ftr-445	209	71	from	from	ADP
ftr-445	209	72	a	a	DET
ftr-445	209	73	company	company	NOUN
ftr-445	209	74	regularly	regularly	ADV
ftr-445	209	75	engaged	engage	VERB
ftr-445	209	76	in	in	ADP
ftr-445	209	77	selling	sell	VERB
ftr-445	209	78	insurance.26	insurance.26	NOUN
ftr-445	209	79	although	although	SCONJ
ftr-445	209	80	the	the	DET
ftr-445	209	81	value	value	NOUN
ftr-445	209	82	of	of	ADP
ftr-445	209	83	a	a	DET
ftr-445	209	84	policy	policy	NOUN
ftr-445	209	85	can	can	AUX
ftr-445	209	86	be	be	AUX
ftr-445	209	87	influenced	influence	VERB
ftr-445	209	88	by	by	ADP
ftr-445	209	89	unusual	unusual	ADJ
ftr-445	209	90	provisions	provision	NOUN
ftr-445	209	91	in	in	ADP
ftr-445	209	92	the	the	DET
ftr-445	209	93	policy	policy	NOUN
ftr-445	209	94	itself,27	itself,27	NOUN
ftr-445	209	95	the	the	DET
ftr-445	209	96	value	value	NOUN
ftr-445	209	97	is	be	AUX
ftr-445	209	98	not	not	PART
ftr-445	209	99	affected	affect	VERB
ftr-445	209	100	by	by	ADP
ftr-445	209	101	any	any	DET
ftr-445	209	102	external	external	ADJ
ftr-445	209	103	facts	fact	NOUN
ftr-445	209	104	such	such	ADJ
ftr-445	209	105	as	as	ADP
ftr-445	209	106	the	the	DET
ftr-445	209	107	health	health	NOUN
ftr-445	209	108	of	of	ADP
ftr-445	209	109	the	the	DET
ftr-445	209	110	insured	insure	VERB
ftr-445	209	111	at	at	ADP
ftr-445	209	112	the	the	DET
ftr-445	209	113	time	time	NOUN
ftr-445	209	114	of	of	ADP
ftr-445	209	115	the	the	DET
ftr-445	209	116	gift	gift	NOUN
ftr-445	209	117	.	.	PUNCT
ftr-445	210	1	if	if	SCONJ
ftr-445	210	2	the	the	DET
ftr-445	210	3	insured	insure	VERB
ftr-445	210	4	's	's	PART
ftr-445	210	5	health	health	NOUN
ftr-445	210	6	were	be	AUX
ftr-445	210	7	taken	take	VERB
ftr-445	210	8	into	into	ADP
ftr-445	210	9	account	account	NOUN
ftr-445	210	10	,	,	PUNCT
ftr-445	210	11	it	it	PRON
ftr-445	210	12	would	would	AUX
ftr-445	210	13	be	be	AUX
ftr-445	210	14	necessary	necessary	ADJ
ftr-445	210	15	to	to	PART
ftr-445	210	16	determine	determine	VERB
ftr-445	210	17	the	the	DET
ftr-445	210	18	health	health	NOUN
ftr-445	210	19	of	of	ADP
ftr-445	210	20	the	the	DET
ftr-445	210	21	insured	insure	VERB
ftr-445	210	22	in	in	ADP
ftr-445	210	23	the	the	DET
ftr-445	210	24	case	case	NOUN
ftr-445	210	25	of	of	ADP
ftr-445	210	26	every	every	DET
ftr-445	210	27	assignment	assignment	NOUN
ftr-445	210	28	and	and	CCONJ
ftr-445	210	29	to	to	PART
ftr-445	210	30	estimate	estimate	VERB
ftr-445	210	31	the	the	DET
ftr-445	210	32	effect	effect	NOUN
ftr-445	210	33	of	of	ADP
ftr-445	210	34	the	the	DET
ftr-445	210	35	insured	insure	VERB
ftr-445	210	36	's	's	PART
ftr-445	210	37	health	health	NOUN
ftr-445	210	38	on	on	ADP
ftr-445	210	39	the	the	DET
ftr-445	210	40	valuation	valuation	NOUN
ftr-445	210	41	question	question	NOUN
ftr-445	210	42	by	by	ADP
ftr-445	210	43	resorting	resort	VERB
ftr-445	210	44	to	to	ADP
ftr-445	210	45	medical	medical	ADJ
ftr-445	210	46	evidence	evidence	NOUN
ftr-445	210	47	and	and	CCONJ
ftr-445	210	48	actuarial	actuarial	ADJ
ftr-445	210	49	expertise	expertise	NOUN
ftr-445	210	50	.	.	PUNCT
ftr-445	211	1	such	such	ADJ
ftr-445	211	2	inquiries	inquiry	NOUN
ftr-445	211	3	would	would	AUX
ftr-445	211	4	impose	impose	VERB
ftr-445	211	5	a	a	DET
ftr-445	211	6	great	great	ADJ
ftr-445	211	7	administrative	administrative	ADJ
ftr-445	211	8	burden	burden	NOUN
ftr-445	211	9	on	on	ADP
ftr-445	211	10	both	both	CCONJ
ftr-445	211	11	the	the	DET
ftr-445	211	12	government	government	NOUN
ftr-445	211	13	and	and	CCONJ
ftr-445	211	14	on	on	ADP
ftr-445	211	15	taxpayers	taxpayer	NOUN
ftr-445	211	16	.	.	PUNCT
ftr-445	212	1	presumably	presumably	ADV
ftr-445	212	2	believing	believe	VERB
ftr-445	212	3	the	the	DET
ftr-445	212	4	burden	burden	NOUN
ftr-445	212	5	to	to	PART
ftr-445	212	6	be	be	AUX
ftr-445	212	7	too	too	ADV
ftr-445	212	8	costly	costly	ADJ
ftr-445	212	9	,	,	PUNCT
ftr-445	212	10	the	the	DET
ftr-445	212	11	service	service	NOUN
ftr-445	212	12	has	have	AUX
ftr-445	212	13	not	not	PART
ftr-445	212	14	taken	take	VERB
ftr-445	212	15	the	the	DET
ftr-445	212	16	insured	insure	VERB
ftr-445	212	17	's	's	PART
ftr-445	212	18	health	health	NOUN
ftr-445	212	19	into	into	ADP
ftr-445	212	20	account	account	NOUN
ftr-445	212	21	in	in	ADP
ftr-445	212	22	valuing	value	VERB
ftr-445	212	23	policies	policy	NOUN
ftr-445	212	24	for	for	ADP
ftr-445	212	25	gift	gift	NOUN
ftr-445	212	26	tax	tax	NOUN
ftr-445	212	27	purposes	purpose	NOUN
ftr-445	212	28	.	.	PUNCT
ftr-445	212	29	'	'	PUNCT
ftr-445	213	1	in	in	ADP
ftr-445	213	2	some	some	DET
ftr-445	213	3	cases	case	NOUN
ftr-445	213	4	,	,	PUNCT
ftr-445	213	5	such	such	ADJ
ftr-445	213	6	as	as	ADP
ftr-445	213	7	the	the	DET
ftr-445	213	8	case	case	NOUN
ftr-445	213	9	of	of	ADP
ftr-445	213	10	a	a	DET
ftr-445	213	11	policy	policy	NOUN
ftr-445	213	12	that	that	PRON
ftr-445	213	13	has	have	AUX
ftr-445	213	14	been	be	AUX
ftr-445	213	15	in	in	ADP
ftr-445	213	16	effect	effect	NOUN
ftr-445	213	17	for	for	ADP
ftr-445	213	18	some	some	DET
ftr-445	213	19	time	time	NOUN
ftr-445	213	20	and	and	CCONJ
ftr-445	213	21	upon	upon	SCONJ
ftr-445	213	22	which	which	PRON
ftr-445	213	23	further	further	ADJ
ftr-445	213	24	premiums	premium	NOUN
ftr-445	213	25	must	must	AUX
ftr-445	213	26	be	be	AUX
ftr-445	213	27	paid	pay	VERB
ftr-445	213	28	,	,	PUNCT
ftr-445	213	29	the	the	DET
ftr-445	213	30	value	value	NOUN
ftr-445	213	31	of	of	ADP
ftr-445	213	32	an	an	DET
ftr-445	213	33	insurance	insurance	NOUN
ftr-445	213	34	policy	policy	NOUN
ftr-445	213	35	may	may	AUX
ftr-445	213	36	not	not	PART
ftr-445	213	37	be	be	AUX
ftr-445	213	38	readily	readily	ADV
ftr-445	213	39	ascertainable	ascertainable	ADJ
ftr-445	213	40	.	.	PUNCT
ftr-445	214	1	in	in	ADP
ftr-445	214	2	such	such	ADJ
ftr-445	214	3	cases	case	NOUN
ftr-445	214	4	,	,	PUNCT
ftr-445	214	5	if	if	SCONJ
ftr-445	214	6	the	the	DET
ftr-445	214	7	insurance	insurance	NOUN
ftr-445	214	8	is	be	AUX
ftr-445	214	9	an	an	DET
ftr-445	214	10	ordinary	ordinary	ADJ
ftr-445	214	11	life	life	NOUN
ftr-445	214	12	,	,	PUNCT
ftr-445	214	13	nonvariable	nonvariable	ADJ
ftr-445	214	14	policy	policy	NOUN
ftr-445	214	15	,	,	PUNCT
ftr-445	214	16	the	the	DET
ftr-445	214	17	value	value	NOUN
ftr-445	214	18	of	of	ADP
ftr-445	214	19	the	the	DET
ftr-445	214	20	gift	gift	NOUN
ftr-445	214	21	is	be	AUX
ftr-445	214	22	obtained	obtain	VERB
ftr-445	214	23	by	by	ADP
ftr-445	214	24	combining	combine	VERB
ftr-445	214	25	the	the	DET
ftr-445	214	26	amount	amount	NOUN
ftr-445	214	27	of	of	ADP
ftr-445	214	28	the	the	DET
ftr-445	214	29	terminal	terminal	ADJ
ftr-445	214	30	reserve	reserve	NOUN
ftr-445	214	31	of	of	ADP
ftr-445	214	32	the	the	DET
ftr-445	214	33	policy	policy	NOUN
ftr-445	214	34	at	at	ADP
ftr-445	214	35	the	the	DET
ftr-445	214	36	date	date	NOUN
ftr-445	214	37	of	of	ADP
ftr-445	214	38	the	the	DET
ftr-445	214	39	gift	gift	NOUN
ftr-445	214	40	and	and	CCONJ
ftr-445	214	41	the	the	DET
ftr-445	214	42	proportionate	proportionate	ADJ
ftr-445	214	43	part	part	NOUN
ftr-445	214	44	of	of	ADP
ftr-445	214	45	the	the	DET
ftr-445	214	46	last	last	ADJ
ftr-445	214	47	premium	premium	NOUN
ftr-445	214	48	paid	pay	VERB
ftr-445	214	49	before	before	ADP
ftr-445	214	50	the	the	DET
ftr-445	214	51	22	22	NUM
ftr-445	214	52	.	.	PUNCT
ftr-445	215	1	see	see	VERB
ftr-445	215	2	cohen	cohen	PROPN
ftr-445	215	3	v.	v.	PROPN
ftr-445	215	4	commissioner	commissioner	PROPN
ftr-445	215	5	,	,	PUNCT
ftr-445	215	6	39	39	NUM
ftr-445	215	7	t.c	t.c	PROPN
ftr-445	215	8	.	.	PROPN
ftr-445	215	9	1055	1055	NUM
ftr-445	215	10	,	,	PUNCT
ftr-445	215	11	1062	1062	NUM
ftr-445	215	12	-	-	SYM
ftr-445	215	13	64	64	NUM
ftr-445	215	14	(	(	PUNCT
ftr-445	215	15	1963	1963	NUM
ftr-445	215	16	)	)	PUNCT
ftr-445	215	17	.	.	PUNCT
ftr-445	216	1	23	23	NUM
ftr-445	216	2	.	.	PUNCT
ftr-445	217	1	it	it	PRON
ftr-445	217	2	should	should	AUX
ftr-445	217	3	be	be	AUX
ftr-445	217	4	recalled	recall	VERB
ftr-445	217	5	,	,	PUNCT
ftr-445	217	6	however	however	ADV
ftr-445	217	7	,	,	PUNCT
ftr-445	217	8	that	that	SCONJ
ftr-445	217	9	irc	irc	ADV
ftr-445	217	10	§	§	NOUN
ftr-445	217	11	101(a)(2)-the	101(a)(2)-the	DET
ftr-445	217	12	"	"	PUNCT
ftr-445	217	13	transferee	transferee	NOUN
ftr-445	217	14	for	for	ADP
ftr-445	217	15	value	value	NOUN
ftr-445	217	16	"	"	PUNCT
ftr-445	217	17	provision	provision	NOUN
ftr-445	217	18	discussed	discuss	VERB
ftr-445	217	19	supra	supra	PROPN
ftr-445	217	20	note	note	NOUN
ftr-445	217	21	16	16	NUM
ftr-445	217	22	-	-	PUNCT
ftr-445	217	23	is	be	AUX
ftr-445	217	24	an	an	DET
ftr-445	217	25	exception	exception	NOUN
ftr-445	217	26	to	to	ADP
ftr-445	217	27	this	this	DET
ftr-445	217	28	rule	rule	NOUN
ftr-445	217	29	.	.	PUNCT
ftr-445	218	1	24	24	NUM
ftr-445	218	2	.	.	PUNCT
ftr-445	219	1	see	see	VERB
ftr-445	219	2	irc	irc	PROPN
ftr-445	219	3	§	§	PROPN
ftr-445	219	4	§	§	PROPN
ftr-445	219	5	2511	2511	NUM
ftr-445	219	6	-	-	SYM
ftr-445	219	7	2512	2512	NUM
ftr-445	219	8	.	.	PUNCT
ftr-445	220	1	25	25	NUM
ftr-445	220	2	.	.	PUNCT
ftr-445	220	3	regs	regs	PROPN
ftr-445	220	4	.	.	PUNCT
ftr-445	221	1	§	§	PROPN
ftr-445	221	2	25.2511	25.2511	NUM
ftr-445	221	3	-	-	SYM
ftr-445	221	4	1(h)(8	1(h)(8	NUM
ftr-445	221	5	)	)	PUNCT
ftr-445	221	6	.	.	PUNCT
ftr-445	222	1	although	although	SCONJ
ftr-445	222	2	the	the	DET
ftr-445	222	3	regulation	regulation	NOUN
ftr-445	222	4	only	only	ADV
ftr-445	222	5	refers	refer	VERB
ftr-445	222	6	to	to	ADP
ftr-445	222	7	a	a	DET
ftr-445	222	8	gift	gift	NOUN
ftr-445	222	9	by	by	ADP
ftr-445	222	10	the	the	DET
ftr-445	222	11	insured	insure	VERB
ftr-445	222	12	,	,	PUNCT
ftr-445	222	13	a	a	DET
ftr-445	222	14	gift	gift	NOUN
ftr-445	222	15	tax	tax	NOUN
ftr-445	222	16	will	will	AUX
ftr-445	222	17	be	be	AUX
ftr-445	222	18	imposed	impose	VERB
ftr-445	222	19	on	on	ADP
ftr-445	222	20	any	any	DET
ftr-445	222	21	donor	donor	NOUN
ftr-445	222	22	of	of	ADP
ftr-445	222	23	a	a	DET
ftr-445	222	24	life	life	NOUN
ftr-445	222	25	insurance	insurance	NOUN
ftr-445	222	26	policy	policy	NOUN
ftr-445	222	27	,	,	PUNCT
ftr-445	222	28	unless	unless	SCONJ
ftr-445	222	29	a	a	DET
ftr-445	222	30	section	section	NOUN
ftr-445	222	31	of	of	ADP
ftr-445	222	32	the	the	DET
ftr-445	222	33	code	code	NOUN
ftr-445	222	34	expressly	expressly	ADV
ftr-445	222	35	provides	provide	VERB
ftr-445	222	36	otherwise	otherwise	ADV
ftr-445	222	37	.	.	PUNCT
ftr-445	223	1	26	26	NUM
ftr-445	223	2	.	.	PUNCT
ftr-445	224	1	see	see	VERB
ftr-445	224	2	regs	reg	NOUN
ftr-445	224	3	.	.	PUNCT
ftr-445	225	1	§	§	PROPN
ftr-445	225	2	25.2512	25.2512	NUM
ftr-445	225	3	-	-	SYM
ftr-445	225	4	6(a	6(a	NUM
ftr-445	225	5	)	)	PUNCT
ftr-445	225	6	.	.	PUNCT
ftr-445	226	1	27	27	NUM
ftr-445	226	2	.	.	PUNCT
ftr-445	227	1	see	see	VERB
ftr-445	227	2	i	i	PRON
ftr-445	227	3	d.	d.	PROPN
ftr-445	227	4	see	see	VERB
ftr-445	227	5	also	also	ADV
ftr-445	227	6	rev	rev	VERB
ftr-445	227	7	.	.	PUNCT
ftr-445	228	1	rul	rul	NOUN
ftr-445	228	2	.	.	PUNCT
ftr-445	229	1	77	77	NUM
ftr-445	229	2	-	-	SYM
ftr-445	229	3	181	181	NUM
ftr-445	229	4	,	,	PUNCT
ftr-445	229	5	1977	1977	NUM
ftr-445	229	6	-	-	SYM
ftr-445	229	7	1	1	NUM
ftr-445	229	8	c.b	c.b	PROPN
ftr-445	229	9	.	.	PROPN
ftr-445	229	10	272	272	NUM
ftr-445	229	11	.	.	PUNCT
ftr-445	230	1	28	28	NUM
ftr-445	230	2	.	.	PUNCT
ftr-445	231	1	nor	nor	CCONJ
ftr-445	231	2	has	have	AUX
ftr-445	231	3	the	the	DET
ftr-445	231	4	service	service	NOUN
ftr-445	231	5	taken	take	VERB
ftr-445	231	6	the	the	DET
ftr-445	231	7	insured	insure	VERB
ftr-445	231	8	's	's	PART
ftr-445	231	9	health	health	NOUN
ftr-445	231	10	into	into	ADP
ftr-445	231	11	account	account	NOUN
ftr-445	231	12	for	for	ADP
ftr-445	231	13	estate	estate	NOUN
ftr-445	231	14	tax	tax	NOUN
ftr-445	231	15	purposes	purpose	NOUN
ftr-445	231	16	when	when	SCONJ
ftr-445	231	17	a	a	DET
ftr-445	231	18	decedent	decedent	NOUN
ftr-445	231	19	dies	die	VERB
ftr-445	231	20	owning	own	VERB
ftr-445	231	21	a	a	DET
ftr-445	231	22	policy	policy	NOUN
ftr-445	231	23	on	on	ADP
ftr-445	231	24	the	the	DET
ftr-445	231	25	life	life	NOUN
ftr-445	231	26	of	of	ADP
ftr-445	231	27	another	another	PRON
ftr-445	231	28	.	.	PUNCT
ftr-445	232	1	[	[	X
ftr-445	232	2	vol	vol	NOUN
ftr-445	232	3	4:5	4:5	NUM
ftr-445	232	4	tax	tax	NOUN
ftr-445	232	5	consequences	consequence	NOUN
ftr-445	232	6	of	of	ADP
ftr-445	232	7	assigning	assign	VERB
ftr-445	232	8	life	life	NOUN
ftr-445	232	9	insurance	insurance	NOUN
ftr-445	232	10	date	date	NOUN
ftr-445	232	11	of	of	ADP
ftr-445	232	12	the	the	DET
ftr-445	232	13	gift	gift	NOUN
ftr-445	232	14	covering	cover	VERB
ftr-445	232	15	the	the	DET
ftr-445	232	16	period	period	NOUN
ftr-445	232	17	extending	extend	VERB
ftr-445	232	18	beyond	beyond	ADP
ftr-445	232	19	that	that	DET
ftr-445	232	20	date.z9	date.z9	PROPN
ftr-445	232	21	if	if	SCONJ
ftr-445	232	22	the	the	DET
ftr-445	232	23	insurance	insurance	NOUN
ftr-445	232	24	is	be	AUX
ftr-445	232	25	a	a	DET
ftr-445	232	26	variable	variable	ADJ
ftr-445	232	27	policy	policy	NOUN
ftr-445	232	28	,	,	PUNCT
ftr-445	232	29	the	the	DET
ftr-445	232	30	value	value	NOUN
ftr-445	232	31	can	can	AUX
ftr-445	232	32	be	be	AUX
ftr-445	232	33	obtained	obtain	VERB
ftr-445	232	34	from	from	ADP
ftr-445	232	35	the	the	DET
ftr-445	232	36	insurer	insurer	NOUN
ftr-445	232	37	.	.	PUNCT
ftr-445	233	1	if	if	SCONJ
ftr-445	233	2	the	the	DET
ftr-445	233	3	donor	donor	NOUN
ftr-445	233	4	continues	continue	VERB
ftr-445	233	5	to	to	PART
ftr-445	233	6	pay	pay	VERB
ftr-445	233	7	premiums	premium	NOUN
ftr-445	233	8	after	after	ADP
ftr-445	233	9	assigning	assign	VERB
ftr-445	233	10	the	the	DET
ftr-445	233	11	policy	policy	NOUN
ftr-445	233	12	,	,	PUNCT
ftr-445	233	13	each	each	DET
ftr-445	233	14	premium	premium	NOUN
ftr-445	233	15	payment	payment	NOUN
ftr-445	233	16	is	be	AUX
ftr-445	233	17	an	an	DET
ftr-445	233	18	additional	additional	ADJ
ftr-445	233	19	gift.3	gift.3	ADJ
ftr-445	233	20	"	"	PUNCT
ftr-445	233	21	all	all	PRON
ftr-445	233	22	or	or	CCONJ
ftr-445	233	23	a	a	DET
ftr-445	233	24	portion	portion	NOUN
ftr-445	233	25	of	of	ADP
ftr-445	233	26	a	a	DET
ftr-445	233	27	gift	gift	NOUN
ftr-445	233	28	of	of	ADP
ftr-445	233	29	a	a	DET
ftr-445	233	30	life	life	NOUN
ftr-445	233	31	insurance	insurance	NOUN
ftr-445	233	32	policy	policy	NOUN
ftr-445	233	33	may	may	AUX
ftr-445	233	34	be	be	AUX
ftr-445	233	35	excluded	exclude	VERB
ftr-445	233	36	from	from	ADP
ftr-445	233	37	gift	gift	NOUN
ftr-445	233	38	tax	tax	NOUN
ftr-445	233	39	.	.	PUNCT
ftr-445	234	1	section	section	NOUN
ftr-445	234	2	2503(b	2503(b	NUM
ftr-445	234	3	)	)	PUNCT
ftr-445	234	4	provides	provide	VERB
ftr-445	234	5	that	that	SCONJ
ftr-445	234	6	a	a	DET
ftr-445	234	7	donor	donor	NOUN
ftr-445	234	8	is	be	AUX
ftr-445	234	9	entitled	entitle	VERB
ftr-445	234	10	to	to	ADP
ftr-445	234	11	an	an	DET
ftr-445	234	12	annual	annual	ADJ
ftr-445	234	13	exclusion	exclusion	NOUN
ftr-445	234	14	(	(	PUNCT
ftr-445	234	15	currently	currently	ADV
ftr-445	234	16	in	in	ADP
ftr-445	234	17	the	the	DET
ftr-445	234	18	amount	amount	NOUN
ftr-445	234	19	of	of	ADP
ftr-445	234	20	$	$	SYM
ftr-445	234	21	10,000	10,000	NUM
ftr-445	234	22	)	)	PUNCT
ftr-445	234	23	for	for	ADP
ftr-445	234	24	gifts	gift	NOUN
ftr-445	234	25	,	,	PUNCT
ftr-445	234	26	other	other	ADJ
ftr-445	234	27	than	than	ADP
ftr-445	234	28	gifts	gift	NOUN
ftr-445	234	29	of	of	ADP
ftr-445	234	30	"	"	PUNCT
ftr-445	234	31	future	future	ADJ
ftr-445	234	32	interests	interest	NOUN
ftr-445	234	33	,	,	PUNCT
ftr-445	234	34	"	"	PUNCT
ftr-445	234	35	'	'	PUNCT
ftr-445	234	36	"	"	PUNCT
ftr-445	234	37	given	give	VERB
ftr-445	234	38	to	to	ADP
ftr-445	234	39	each	each	DET
ftr-445	234	40	donee	donee	NOUN
ftr-445	234	41	.	.	PUNCT
ftr-445	235	1	an	an	DET
ftr-445	235	2	outright	outright	ADJ
ftr-445	235	3	gift	gift	NOUN
ftr-445	235	4	of	of	ADP
ftr-445	235	5	an	an	DET
ftr-445	235	6	insurance	insurance	NOUN
ftr-445	235	7	policy	policy	NOUN
ftr-445	235	8	(	(	PUNCT
ftr-445	235	9	as	as	SCONJ
ftr-445	235	10	contrasted	contrast	VERB
ftr-445	235	11	to	to	ADP
ftr-445	235	12	a	a	DET
ftr-445	235	13	gift	gift	NOUN
ftr-445	235	14	in	in	ADP
ftr-445	235	15	trust	trust	NOUN
ftr-445	235	16	)	)	PUNCT
ftr-445	235	17	is	be	AUX
ftr-445	235	18	treated	treat	VERB
ftr-445	235	19	as	as	ADP
ftr-445	235	20	a	a	DET
ftr-445	235	21	gift	gift	NOUN
ftr-445	235	22	of	of	ADP
ftr-445	235	23	a	a	DET
ftr-445	235	24	present	present	ADJ
ftr-445	235	25	interest	interest	NOUN
ftr-445	235	26	,	,	PUNCT
ftr-445	235	27	even	even	ADV
ftr-445	235	28	though	though	SCONJ
ftr-445	235	29	the	the	DET
ftr-445	235	30	proceeds	proceed	NOUN
ftr-445	235	31	will	will	AUX
ftr-445	235	32	not	not	PART
ftr-445	235	33	be	be	AUX
ftr-445	235	34	collected	collect	VERB
ftr-445	235	35	until	until	SCONJ
ftr-445	235	36	a	a	DET
ftr-445	235	37	future	future	NOUN
ftr-445	235	38	date.32	date.32	VERB
ftr-445	235	39	the	the	DET
ftr-445	235	40	29	29	NUM
ftr-445	235	41	.	.	PUNCT
ftr-445	236	1	the	the	DET
ftr-445	236	2	regulations	regulation	NOUN
ftr-445	236	3	give	give	VERB
ftr-445	236	4	the	the	DET
ftr-445	236	5	following	follow	VERB
ftr-445	236	6	example	example	NOUN
ftr-445	236	7	:	:	PUNCT
ftr-445	236	8	example	example	NOUN
ftr-445	236	9	(	(	PUNCT
ftr-445	236	10	4	4	NUM
ftr-445	236	11	)	)	PUNCT
ftr-445	236	12	.	.	PUNCT
ftr-445	237	1	a	a	DET
ftr-445	237	2	gift	gift	NOUN
ftr-445	237	3	is	be	AUX
ftr-445	237	4	made	make	VERB
ftr-445	237	5	four	four	NUM
ftr-445	237	6	months	month	NOUN
ftr-445	237	7	after	after	ADP
ftr-445	237	8	the	the	DET
ftr-445	237	9	last	last	ADJ
ftr-445	237	10	premium	premium	NOUN
ftr-445	237	11	due	due	ADJ
ftr-445	237	12	date	date	NOUN
ftr-445	237	13	of	of	ADP
ftr-445	237	14	an	an	DET
ftr-445	237	15	ordinary	ordinary	ADJ
ftr-445	237	16	life	life	NOUN
ftr-445	237	17	insurance	insurance	NOUN
ftr-445	237	18	policy	policy	NOUN
ftr-445	237	19	issued	issue	VERB
ftr-445	237	20	nine	nine	NUM
ftr-445	237	21	years	year	NOUN
ftr-445	237	22	and	and	CCONJ
ftr-445	237	23	four	four	NUM
ftr-445	237	24	months	month	NOUN
ftr-445	237	25	prior	prior	ADV
ftr-445	237	26	to	to	ADP
ftr-445	237	27	the	the	DET
ftr-445	237	28	gift	gift	NOUN
ftr-445	237	29	thereof	thereof	ADV
ftr-445	237	30	by	by	ADP
ftr-445	237	31	the	the	DET
ftr-445	237	32	insured	insure	VERB
ftr-445	237	33	,	,	PUNCT
ftr-445	237	34	who	who	PRON
ftr-445	237	35	was	be	AUX
ftr-445	237	36	35	35	NUM
ftr-445	237	37	years	year	NOUN
ftr-445	237	38	of	of	ADP
ftr-445	237	39	age	age	NOUN
ftr-445	237	40	at	at	ADP
ftr-445	237	41	date	date	NOUN
ftr-445	237	42	of	of	ADP
ftr-445	237	43	issue	issue	NOUN
ftr-445	237	44	.	.	PUNCT
ftr-445	238	1	the	the	DET
ftr-445	238	2	gross	gross	ADJ
ftr-445	238	3	annual	annual	ADJ
ftr-445	238	4	premium	premium	NOUN
ftr-445	238	5	is	be	AUX
ftr-445	238	6	s2,811	s2,811	PROPN
ftr-445	238	7	.	.	PUNCT
ftr-445	239	1	the	the	DET
ftr-445	239	2	computation	computation	NOUN
ftr-445	239	3	follows	follow	VERB
ftr-445	239	4	:	:	PUNCT
ftr-445	239	5	terminal	terminal	PROPN
ftr-445	239	6	reserve	reserve	NOUN
ftr-445	239	7	at	at	ADP
ftr-445	239	8	end	end	NOUN
ftr-445	239	9	of	of	ADP
ftr-445	239	10	tenth	tenth	ADJ
ftr-445	239	11	year	year	NOUN
ftr-445	239	12	s14,601.00	s14,601.00	PROPN
ftr-445	239	13	terminal	terminal	PROPN
ftr-445	239	14	reserve	reserve	PROPN
ftr-445	239	15	at	at	ADP
ftr-445	239	16	end	end	NOUN
ftr-445	239	17	of	of	ADP
ftr-445	239	18	ninth	ninth	ADJ
ftr-445	239	19	year	year	NOUN
ftr-445	239	20	12.965.00	12.965.00	NUM
ftr-445	239	21	increase	increase	NOUN
ftr-445	239	22	s	s	PROPN
ftr-445	239	23	1,636.00	1,636.00	NUM
ftr-445	239	24	one	one	NUM
ftr-445	239	25	-	-	PUNCT
ftr-445	239	26	third	third	NOUN
ftr-445	239	27	of	of	ADP
ftr-445	239	28	such	such	ADJ
ftr-445	239	29	increase	increase	NOUN
ftr-445	239	30	(	(	PUNCT
ftr-445	239	31	the	the	DET
ftr-445	239	32	gift	gift	NOUN
ftr-445	239	33	having	having	AUX
ftr-445	239	34	been	be	AUX
ftr-445	239	35	made	make	VERB
ftr-445	239	36	four	four	NUM
ftr-445	239	37	months	month	NOUN
ftr-445	239	38	following	follow	VERB
ftr-445	239	39	the	the	DET
ftr-445	239	40	last	last	ADJ
ftr-445	239	41	preceding	precede	VERB
ftr-445	239	42	premium	premium	NOUN
ftr-445	239	43	due	due	ADJ
ftr-445	239	44	date	date	NOUN
ftr-445	239	45	)	)	PUNCT
ftr-445	239	46	,	,	PUNCT
ftr-445	239	47	is	be	AUX
ftr-445	239	48	s	s	PROPN
ftr-445	239	49	545.33	545.33	NUM
ftr-445	239	50	terminal	terminal	NOUN
ftr-445	239	51	reserve	reserve	NOUN
ftr-445	239	52	at	at	ADP
ftr-445	239	53	end	end	NOUN
ftr-445	239	54	of	of	ADP
ftr-445	239	55	ninth	ninth	ADJ
ftr-445	239	56	year	year	NOUN
ftr-445	239	57	12,965.00	12,965.00	NUM
ftr-445	239	58	interpolated	interpolate	VERB
ftr-445	239	59	terminal	terminal	PROPN
ftr-445	239	60	reserve	reserve	NOUN
ftr-445	239	61	at	at	ADP
ftr-445	239	62	date	date	NOUN
ftr-445	239	63	of	of	ADP
ftr-445	239	64	gift	gift	NOUN
ftr-445	239	65	13,510.33	13,510.33	NUM
ftr-445	239	66	two	two	NUM
ftr-445	239	67	-	-	PUNCT
ftr-445	239	68	thirds	third	NOUN
ftr-445	239	69	of	of	ADP
ftr-445	239	70	gross	gross	ADJ
ftr-445	239	71	premium	premium	NOUN
ftr-445	239	72	(	(	PUNCT
ftr-445	239	73	$	$	SYM
ftr-445	239	74	2,811	2,811	NUM
ftr-445	239	75	)	)	PUNCT
ftr-445	239	76	1.874.00	1.874.00	NUM
ftr-445	239	77	value	value	NOUN
ftr-445	239	78	of	of	ADP
ftr-445	239	79	the	the	DET
ftr-445	239	80	gift	gift	NOUN
ftr-445	239	81	s15,384.33	s15,384.33	NOUN
ftr-445	239	82	regs	reg	NOUN
ftr-445	239	83	.	.	PUNCT
ftr-445	240	1	§	§	PROPN
ftr-445	240	2	25.2512	25.2512	NUM
ftr-445	240	3	-	-	SYM
ftr-445	240	4	6(a	6(a	NUM
ftr-445	240	5	)	)	PUNCT
ftr-445	240	6	ex	ex	NOUN
ftr-445	240	7	.	.	NOUN
ftr-445	240	8	4	4	NUM
ftr-445	240	9	.	.	NUM
ftr-445	240	10	30	30	NUM
ftr-445	240	11	.	.	PUNCT
ftr-445	241	1	see	see	VERB
ftr-445	241	2	regs	reg	NOUN
ftr-445	241	3	.	.	PUNCT
ftr-445	242	1	§	§	PROPN
ftr-445	242	2	25.2511	25.2511	NUM
ftr-445	242	3	-	-	SYM
ftr-445	242	4	1(h)(8	1(h)(8	NUM
ftr-445	242	5	)	)	PUNCT
ftr-445	242	6	.	.	PUNCT
ftr-445	243	1	31	31	NUM
ftr-445	243	2	.	.	PUNCT
ftr-445	244	1	the	the	DET
ftr-445	244	2	term	term	NOUN
ftr-445	244	3	"	"	PUNCT
ftr-445	244	4	future	future	ADJ
ftr-445	244	5	interest	interest	NOUN
ftr-445	244	6	"	"	PUNCT
ftr-445	244	7	has	have	VERB
ftr-445	244	8	its	its	PRON
ftr-445	244	9	own	own	ADJ
ftr-445	244	10	definition	definition	NOUN
ftr-445	244	11	under	under	ADP
ftr-445	244	12	the	the	DET
ftr-445	244	13	gift	gift	NOUN
ftr-445	244	14	tax	tax	NOUN
ftr-445	244	15	provisions	provision	NOUN
ftr-445	244	16	and	and	CCONJ
ftr-445	244	17	does	do	AUX
ftr-445	244	18	not	not	PART
ftr-445	244	19	have	have	VERB
ftr-445	244	20	the	the	DET
ftr-445	244	21	same	same	ADJ
ftr-445	244	22	meaning	meaning	NOUN
ftr-445	244	23	as	as	SCONJ
ftr-445	244	24	it	it	PRON
ftr-445	244	25	does	do	VERB
ftr-445	244	26	under	under	ADP
ftr-445	244	27	general	general	ADJ
ftr-445	244	28	property	property	NOUN
ftr-445	244	29	law	law	NOUN
ftr-445	244	30	.	.	PUNCT
ftr-445	245	1	any	any	DET
ftr-445	245	2	gift	gift	NOUN
ftr-445	245	3	under	under	ADP
ftr-445	245	4	which	which	PRON
ftr-445	245	5	the	the	DET
ftr-445	245	6	donee	donee	NOUN
ftr-445	245	7	's	's	PART
ftr-445	245	8	possession	possession	NOUN
ftr-445	245	9	,	,	PUNCT
ftr-445	245	10	use	use	NOUN
ftr-445	245	11	or	or	CCONJ
ftr-445	245	12	enjoyment	enjoyment	NOUN
ftr-445	245	13	is	be	AUX
ftr-445	245	14	postponed	postpone	VERB
ftr-445	245	15	is	be	AUX
ftr-445	245	16	a	a	DET
ftr-445	245	17	gift	gift	NOUN
ftr-445	245	18	of	of	ADP
ftr-445	245	19	a	a	DET
ftr-445	245	20	future	future	ADJ
ftr-445	245	21	interest	interest	NOUN
ftr-445	245	22	.	.	PUNCT
ftr-445	246	1	see	see	VERB
ftr-445	246	2	regs	reg	NOUN
ftr-445	246	3	.	.	PUNCT
ftr-445	247	1	§	§	PROPN
ftr-445	247	2	25.2503	25.2503	NUM
ftr-445	247	3	-	-	SYM
ftr-445	247	4	3(a	3(a	NUM
ftr-445	247	5	)	)	PUNCT
ftr-445	247	6	.	.	PUNCT
ftr-445	248	1	note	note	VERB
ftr-445	248	2	that	that	SCONJ
ftr-445	248	3	beginning	begin	VERB
ftr-445	248	4	in	in	ADP
ftr-445	248	5	1999	1999	NUM
ftr-445	248	6	,	,	PUNCT
ftr-445	248	7	the	the	DET
ftr-445	248	8	$	$	SYM
ftr-445	248	9	10,000	10,000	NUM
ftr-445	248	10	exclusion	exclusion	NOUN
ftr-445	248	11	figure	figure	NOUN
ftr-445	248	12	will	will	AUX
ftr-445	248	13	be	be	AUX
ftr-445	248	14	increased	increase	VERB
ftr-445	248	15	annually	annually	ADV
ftr-445	248	16	to	to	PART
ftr-445	248	17	reflect	reflect	VERB
ftr-445	248	18	inflation	inflation	NOUN
ftr-445	248	19	.	.	PUNCT
ftr-445	249	1	irc	irc	PROPN
ftr-445	249	2	§	§	PROPN
ftr-445	249	3	2503(b)(2	2503(b)(2	NUM
ftr-445	249	4	)	)	PUNCT
ftr-445	249	5	.	.	PUNCT
ftr-445	250	1	if	if	SCONJ
ftr-445	250	2	the	the	DET
ftr-445	250	3	donor	donor	NOUN
ftr-445	250	4	is	be	AUX
ftr-445	250	5	married	marry	VERB
ftr-445	250	6	and	and	CCONJ
ftr-445	250	7	the	the	DET
ftr-445	250	8	donor	donor	NOUN
ftr-445	250	9	's	's	PART
ftr-445	250	10	spouse	spouse	NOUN
ftr-445	250	11	consents	consent	NOUN
ftr-445	250	12	to	to	PART
ftr-445	250	13	split	split	VERB
ftr-445	250	14	the	the	DET
ftr-445	250	15	donor	donor	NOUN
ftr-445	250	16	's	's	PART
ftr-445	250	17	gifts	gift	NOUN
ftr-445	250	18	between	between	ADP
ftr-445	250	19	them	they	PRON
ftr-445	250	20	under	under	ADP
ftr-445	250	21	irc	irc	PROPN
ftr-445	250	22	§	§	PROPN
ftr-445	250	23	2513	2513	NUM
ftr-445	250	24	,	,	PUNCT
ftr-445	250	25	the	the	DET
ftr-445	250	26	s10,000	s10,000	NOUN
ftr-445	250	27	available	available	ADJ
ftr-445	250	28	annual	annual	ADJ
ftr-445	250	29	exclusion	exclusion	NOUN
ftr-445	250	30	for	for	ADP
ftr-445	250	31	the	the	DET
ftr-445	250	32	donor	donor	NOUN
ftr-445	250	33	's	's	PART
ftr-445	250	34	gifts	gift	NOUN
ftr-445	250	35	to	to	ADP
ftr-445	250	36	a	a	DET
ftr-445	250	37	third	third	ADJ
ftr-445	250	38	party	party	NOUN
ftr-445	250	39	(	(	PUNCT
ftr-445	250	40	someone	someone	PRON
ftr-445	250	41	other	other	ADJ
ftr-445	250	42	than	than	ADP
ftr-445	250	43	the	the	DET
ftr-445	250	44	donor	donor	NOUN
ftr-445	250	45	's	's	PART
ftr-445	250	46	spouse	spouse	NOUN
ftr-445	250	47	)	)	PUNCT
ftr-445	250	48	may	may	AUX
ftr-445	250	49	be	be	AUX
ftr-445	250	50	doubled	double	VERB
ftr-445	250	51	to	to	ADP
ftr-445	250	52	$	$	SYM
ftr-445	250	53	20,000	20,000	NUM
ftr-445	250	54	.	.	PUNCT
ftr-445	251	1	if	if	SCONJ
ftr-445	251	2	a	a	DET
ftr-445	251	3	gift	gift	NOUN
ftr-445	251	4	is	be	AUX
ftr-445	251	5	made	make	VERB
ftr-445	251	6	to	to	ADP
ftr-445	251	7	the	the	DET
ftr-445	251	8	donor	donor	NOUN
ftr-445	251	9	's	's	PART
ftr-445	251	10	spouse	spouse	NOUN
ftr-445	251	11	,	,	PUNCT
ftr-445	251	12	only	only	ADV
ftr-445	251	13	$	$	SYM
ftr-445	251	14	10,000	10,000	NUM
ftr-445	251	15	can	can	AUX
ftr-445	251	16	be	be	AUX
ftr-445	251	17	excluded	exclude	VERB
ftr-445	251	18	,	,	PUNCT
ftr-445	251	19	but	but	CCONJ
ftr-445	251	20	the	the	DET
ftr-445	251	21	balance	balance	NOUN
ftr-445	251	22	of	of	ADP
ftr-445	251	23	the	the	DET
ftr-445	251	24	gift	gift	NOUN
ftr-445	251	25	may	may	AUX
ftr-445	251	26	qualify	qualify	VERB
ftr-445	251	27	for	for	ADP
ftr-445	251	28	a	a	DET
ftr-445	251	29	marital	marital	ADJ
ftr-445	251	30	deduction	deduction	NOUN
ftr-445	251	31	.	.	PUNCT
ftr-445	252	1	32	32	NUM
ftr-445	252	2	.	.	PUNCT
ftr-445	253	1	in	in	ADP
ftr-445	253	2	rev	rev	PROPN
ftr-445	253	3	.	.	PROPN
ftr-445	253	4	rul	rul	NOUN
ftr-445	253	5	.	.	PUNCT
ftr-445	254	1	55	55	NUM
ftr-445	254	2	-	-	SYM
ftr-445	254	3	408	408	NUM
ftr-445	254	4	,	,	PUNCT
ftr-445	254	5	1955	1955	NUM
ftr-445	254	6	-	-	SYM
ftr-445	254	7	1	1	NUM
ftr-445	254	8	c.b	c.b	PROPN
ftr-445	254	9	.	.	PROPN
ftr-445	254	10	113	113	NUM
ftr-445	254	11	,	,	PUNCT
ftr-445	254	12	the	the	DET
ftr-445	254	13	commissioner	commissioner	NOUN
ftr-445	254	14	repudiated	repudiate	VERB
ftr-445	254	15	a	a	DET
ftr-445	254	16	suggestion	suggestion	NOUN
ftr-445	254	17	made	make	VERB
ftr-445	254	18	by	by	ADP
ftr-445	254	19	the	the	DET
ftr-445	254	20	tax	tax	NOUN
ftr-445	254	21	court	court	NOUN
ftr-445	254	22	in	in	ADP
ftr-445	254	23	nashville	nashville	PROPN
ftr-445	254	24	trust	trust	PROPN
ftr-445	254	25	co.	co.	PROPN
ftr-445	255	1	v.	v.	PROPN
ftr-445	255	2	commissioner	commissioner	PROPN
ftr-445	255	3	,	,	PUNCT
ftr-445	255	4	2	2	NUM
ftr-445	255	5	t.c	t.c	PROPN
ftr-445	255	6	.	.	PROPN
ftr-445	255	7	memo	memo	NOUN
ftr-445	255	8	(	(	PUNCT
ftr-445	255	9	cch	cch	PROPN
ftr-445	255	10	)	)	PUNCT
ftr-445	255	11	99	99	NUM
ftr-445	255	12	(	(	PUNCT
ftr-445	255	13	1943	1943	NUM
ftr-445	255	14	)	)	PUNCT
ftr-445	255	15	,	,	PUNCT
ftr-445	256	1	that	that	SCONJ
ftr-445	256	2	a	a	DET
ftr-445	256	3	gift	gift	NOUN
ftr-445	256	4	of	of	ADP
ftr-445	256	5	a	a	DET
ftr-445	256	6	policy	policy	NOUN
ftr-445	256	7	before	before	SCONJ
ftr-445	256	8	it	it	PRON
ftr-445	256	9	had	have	AUX
ftr-445	256	10	built	build	VERB
ftr-445	256	11	up	up	ADP
ftr-445	256	12	any	any	DET
ftr-445	256	13	cash	cash	NOUN
ftr-445	256	14	surrender	surrender	NOUN
ftr-445	256	15	value	value	NOUN
ftr-445	256	16	was	be	AUX
ftr-445	256	17	a	a	DET
ftr-445	256	18	gift	gift	NOUN
ftr-445	256	19	of	of	ADP
ftr-445	256	20	a	a	DET
ftr-445	256	21	future	future	ADJ
ftr-445	256	22	interest	interest	NOUN
ftr-445	256	23	.	.	PUNCT
ftr-445	257	1	see	see	VERB
ftr-445	257	2	also	also	ADV
ftr-445	257	3	regs	reg	VERB
ftr-445	257	4	.	.	PUNCT
ftr-445	258	1	§	§	PROPN
ftr-445	258	2	25.2503	25.2503	NUM
ftr-445	258	3	-	-	SYM
ftr-445	258	4	3(a	3(a	NUM
ftr-445	258	5	)	)	PUNCT
ftr-445	258	6	.	.	PUNCT
ftr-445	259	1	it	it	PRON
ftr-445	259	2	should	should	AUX
ftr-445	259	3	be	be	AUX
ftr-445	259	4	noted	note	VERB
ftr-445	259	5	,	,	PUNCT
ftr-445	259	6	however	however	ADV
ftr-445	259	7	,	,	PUNCT
ftr-445	259	8	that	that	SCONJ
ftr-445	259	9	if	if	SCONJ
ftr-445	259	10	the	the	DET
ftr-445	259	11	gift	gift	NOUN
ftr-445	259	12	is	be	AUX
ftr-445	259	13	subject	subject	ADJ
ftr-445	259	14	to	to	ADP
ftr-445	259	15	a	a	DET
ftr-445	259	16	limitation	limitation	NOUN
ftr-445	259	17	which	which	PRON
ftr-445	259	18	restricts	restrict	VERB
ftr-445	259	19	the	the	DET
ftr-445	259	20	donee	donee	NOUN
ftr-445	259	21	's	's	PART
ftr-445	259	22	right	right	NOUN
ftr-445	259	23	to	to	PART
ftr-445	259	24	reassign	reassign	VERB
ftr-445	259	25	the	the	DET
ftr-445	259	26	policy	policy	NOUN
ftr-445	259	27	,	,	PUNCT
ftr-445	259	28	obtain	obtain	VERB
ftr-445	259	29	its	its	PRON
ftr-445	259	30	cash	cash	NOUN
ftr-445	259	31	surrender	surrender	NOUN
ftr-445	259	32	value	value	NOUN
ftr-445	259	33	or	or	CCONJ
ftr-445	259	34	borrow	borrow	VERB
ftr-445	259	35	against	against	ADP
ftr-445	259	36	its	its	PRON
ftr-445	259	37	terminal	terminal	ADJ
ftr-445	259	38	reserve	reserve	NOUN
ftr-445	259	39	,	,	PUNCT
ftr-445	259	40	then	then	ADV
ftr-445	259	41	the	the	DET
ftr-445	259	42	donated	donate	VERB
ftr-445	259	43	property	property	NOUN
ftr-445	259	44	constitutes	constitute	VERB
ftr-445	259	45	a	a	DET
ftr-445	259	46	future	future	ADJ
ftr-445	259	47	interest	interest	NOUN
ftr-445	259	48	,	,	PUNCT
ftr-445	259	49	and	and	CCONJ
ftr-445	259	50	no	no	DET
ftr-445	259	51	annual	annual	ADJ
ftr-445	259	52	exclusion	exclusion	NOUN
ftr-445	259	53	can	can	AUX
ftr-445	259	54	be	be	AUX
ftr-445	259	55	claimed	claim	VERB
ftr-445	259	56	.	.	PUNCT
ftr-445	260	1	see	see	VERB
ftr-445	260	2	ryerson	ryerson	PROPN
ftr-445	260	3	v.	v.	PROPN
ftr-445	260	4	united	united	PROPN
ftr-445	260	5	states	states	PROPN
ftr-445	260	6	,	,	PUNCT
ftr-445	260	7	312	312	NUM
ftr-445	260	8	u.s	u.s	PROPN
ftr-445	260	9	.	.	PROPN
ftr-445	260	10	405	405	NUM
ftr-445	260	11	,	,	PUNCT
ftr-445	260	12	408	408	NUM
ftr-445	260	13	-	-	SYM
ftr-445	260	14	09	09	NUM
ftr-445	260	15	(	(	PUNCT
ftr-445	260	16	1941	1941	NUM
ftr-445	260	17	)	)	PUNCT
ftr-445	260	18	;	;	PUNCT
ftr-445	260	19	skouras	skouras	PROPN
ftr-445	260	20	v.	v.	PROPN
ftr-445	260	21	commissioner	commissioner	PROPN
ftr-445	260	22	,	,	PUNCT
ftr-445	260	23	188	188	NUM
ftr-445	260	24	f.2d	f.2d	NUM
ftr-445	260	25	831	831	NUM
ftr-445	260	26	(	(	PUNCT
ftr-445	260	27	2d	2d	NUM
ftr-445	260	28	cir	cir	NOUN
ftr-445	260	29	.	.	PUNCT
ftr-445	260	30	1951	1951	NUM
ftr-445	260	31	)	)	PUNCT
ftr-445	260	32	;	;	PUNCT
ftr-445	260	33	smyth	smyth	PROPN
ftr-445	260	34	v.	v.	PROPN
ftr-445	260	35	commissioner	commissioner	PROPN
ftr-445	260	36	,	,	PUNCT
ftr-445	260	37	2	2	NUM
ftr-445	260	38	t.c	t.c	PROPN
ftr-445	260	39	.	.	PROPN
ftr-445	260	40	memo	memo	NOUN
ftr-445	260	41	(	(	PUNCT
ftr-445	260	42	cch	cch	NOUN
ftr-445	260	43	)	)	PUNCT
ftr-445	260	44	4	4	NUM
ftr-445	260	45	(	(	PUNCT
ftr-445	260	46	1943	1943	NUM
ftr-445	260	47	)	)	PUNCT
ftr-445	260	48	.	.	PUNCT
ftr-445	261	1	19991	19991	NUM
ftr-445	261	2	florida	florida	PROPN
ftr-445	261	3	tax	tax	PROPN
ftr-445	261	4	review	review	NOUN
ftr-445	261	5	annual	annual	ADJ
ftr-445	261	6	exclusion	exclusion	NOUN
ftr-445	261	7	can	can	AUX
ftr-445	261	8	also	also	ADV
ftr-445	261	9	apply	apply	VERB
ftr-445	261	10	to	to	ADP
ftr-445	261	11	premium	premium	NOUN
ftr-445	261	12	payments	payment	NOUN
ftr-445	261	13	subsequently	subsequently	ADV
ftr-445	261	14	made	make	VERB
ftr-445	261	15	by	by	ADP
ftr-445	261	16	the	the	DET
ftr-445	261	17	donor.33	donor.33	NOUN
ftr-445	261	18	if	if	SCONJ
ftr-445	261	19	a	a	DET
ftr-445	261	20	life	life	NOUN
ftr-445	261	21	insurance	insurance	NOUN
ftr-445	261	22	policy	policy	NOUN
ftr-445	261	23	is	be	AUX
ftr-445	261	24	assigned	assign	VERB
ftr-445	261	25	to	to	ADP
ftr-445	261	26	a	a	DET
ftr-445	261	27	trustee	trustee	NOUN
ftr-445	261	28	,	,	PUNCT
ftr-445	261	29	however	however	ADV
ftr-445	261	30	,	,	PUNCT
ftr-445	261	31	the	the	DET
ftr-445	261	32	gift	gift	NOUN
ftr-445	261	33	of	of	ADP
ftr-445	261	34	the	the	DET
ftr-445	261	35	policy	policy	NOUN
ftr-445	261	36	and	and	CCONJ
ftr-445	261	37	any	any	DET
ftr-445	261	38	subsequent	subsequent	ADJ
ftr-445	261	39	premiums	premium	NOUN
ftr-445	261	40	paid	pay	VERB
ftr-445	261	41	by	by	ADP
ftr-445	261	42	the	the	DET
ftr-445	261	43	donor	donor	NOUN
ftr-445	261	44	likely	likely	ADV
ftr-445	261	45	will	will	AUX
ftr-445	261	46	not	not	PART
ftr-445	261	47	qualify	qualify	VERB
ftr-445	261	48	for	for	ADP
ftr-445	261	49	the	the	DET
ftr-445	261	50	annual	annual	ADJ
ftr-445	261	51	exclusion	exclusion	NOUN
ftr-445	261	52	.	.	PUNCT
ftr-445	261	53	'	'	PUNCT
ftr-445	262	1	a	a	DET
ftr-445	262	2	gift	gift	NOUN
ftr-445	262	3	of	of	ADP
ftr-445	262	4	a	a	DET
ftr-445	262	5	life	life	NOUN
ftr-445	262	6	insurance	insurance	NOUN
ftr-445	262	7	policy	policy	NOUN
ftr-445	262	8	or	or	CCONJ
ftr-445	262	9	the	the	DET
ftr-445	262	10	payment	payment	NOUN
ftr-445	262	11	of	of	ADP
ftr-445	262	12	premiums	premium	NOUN
ftr-445	262	13	on	on	ADP
ftr-445	262	14	a	a	DET
ftr-445	262	15	policy	policy	NOUN
ftr-445	262	16	owned	own	VERB
ftr-445	262	17	by	by	ADP
ftr-445	262	18	another	another	PRON
ftr-445	262	19	may	may	AUX
ftr-445	262	20	also	also	ADV
ftr-445	262	21	be	be	AUX
ftr-445	262	22	exempt	exempt	ADJ
ftr-445	262	23	from	from	ADP
ftr-445	262	24	gift	gift	NOUN
ftr-445	262	25	taxation	taxation	NOUN
ftr-445	262	26	if	if	SCONJ
ftr-445	262	27	the	the	DET
ftr-445	262	28	gift	gift	NOUN
ftr-445	262	29	qualifies	qualify	VERB
ftr-445	262	30	for	for	ADP
ftr-445	262	31	the	the	DET
ftr-445	262	32	gift	gift	NOUN
ftr-445	262	33	tax	tax	NOUN
ftr-445	262	34	charitable	charitable	ADJ
ftr-445	262	35	or	or	CCONJ
ftr-445	262	36	marital	marital	ADJ
ftr-445	262	37	deduction.35	deduction.35	PROPN
ftr-445	262	38	c.	c.	PROPN
ftr-445	262	39	estate	estate	NOUN
ftr-445	262	40	taxation	taxation	NOUN
ftr-445	262	41	of	of	ADP
ftr-445	262	42	life	life	NOUN
ftr-445	262	43	insurance	insurance	NOUN
ftr-445	262	44	1	1	NUM
ftr-445	262	45	.	.	PUNCT
ftr-445	263	1	in	in	ADP
ftr-445	263	2	general.-upon	general.-upon	PROPN
ftr-445	263	3	the	the	DET
ftr-445	263	4	insured	insure	VERB
ftr-445	263	5	's	's	PART
ftr-445	263	6	death	death	NOUN
ftr-445	263	7	,	,	PUNCT
ftr-445	263	8	the	the	DET
ftr-445	263	9	proceeds	proceed	NOUN
ftr-445	263	10	paid	pay	VERB
ftr-445	263	11	to	to	ADP
ftr-445	263	12	the	the	DET
ftr-445	263	13	beneficiaries	beneficiary	NOUN
ftr-445	263	14	are	be	AUX
ftr-445	263	15	composed	compose	VERB
ftr-445	263	16	of	of	ADP
ftr-445	263	17	two	two	NUM
ftr-445	263	18	elements	element	NOUN
ftr-445	263	19	:	:	PUNCT
ftr-445	263	20	the	the	DET
ftr-445	263	21	policyholder	policyholder	NOUN
ftr-445	263	22	's	's	PART
ftr-445	263	23	equity	equity	NOUN
ftr-445	263	24	interest	interest	NOUN
ftr-445	263	25	in	in	ADP
ftr-445	263	26	the	the	DET
ftr-445	263	27	policy	policy	NOUN
ftr-445	263	28	and	and	CCONJ
ftr-445	263	29	a	a	DET
ftr-445	263	30	death	death	NOUN
ftr-445	263	31	benefit	benefit	NOUN
ftr-445	263	32	payment	payment	NOUN
ftr-445	263	33	(	(	PUNCT
ftr-445	263	34	an	an	DET
ftr-445	263	35	amount	amount	NOUN
ftr-445	263	36	representing	represent	VERB
ftr-445	263	37	the	the	DET
ftr-445	263	38	proceeds	proceed	NOUN
ftr-445	263	39	of	of	ADP
ftr-445	263	40	the	the	DET
ftr-445	263	41	risk	risk	NOUN
ftr-445	263	42	coverage	coverage	NOUN
ftr-445	263	43	element	element	NOUN
ftr-445	263	44	of	of	ADP
ftr-445	263	45	the	the	DET
ftr-445	263	46	policy).36	policy).36	NOUN
ftr-445	263	47	if	if	SCONJ
ftr-445	263	48	the	the	DET
ftr-445	263	49	proceeds	proceed	NOUN
ftr-445	263	50	are	be	AUX
ftr-445	263	51	payable	payable	ADJ
ftr-445	263	52	to	to	ADP
ftr-445	263	53	the	the	DET
ftr-445	263	54	insured	insure	VERB
ftr-445	263	55	's	's	PART
ftr-445	263	56	executor	executor	NOUN
ftr-445	263	57	,	,	PUNCT
ftr-445	263	58	section	section	NOUN
ftr-445	263	59	2042(1	2042(1	PROPN
ftr-445	263	60	)	)	PUNCT
ftr-445	263	61	requires	require	VERB
ftr-445	263	62	the	the	DET
ftr-445	263	63	proceeds	proceed	NOUN
ftr-445	263	64	to	to	PART
ftr-445	263	65	be	be	AUX
ftr-445	263	66	included	include	VERB
ftr-445	263	67	in	in	ADP
ftr-445	263	68	the	the	DET
ftr-445	263	69	insured	insure	VERB
ftr-445	263	70	's	's	PART
ftr-445	263	71	gross	gross	ADJ
ftr-445	263	72	estate	estate	NOUN
ftr-445	263	73	,	,	PUNCT
ftr-445	263	74	even	even	ADV
ftr-445	263	75	if	if	SCONJ
ftr-445	263	76	the	the	DET
ftr-445	263	77	policy	policy	NOUN
ftr-445	263	78	was	be	AUX
ftr-445	263	79	owned	own	VERB
ftr-445	263	80	by	by	ADP
ftr-445	263	81	another	another	PRON
ftr-445	263	82	at	at	ADP
ftr-445	263	83	the	the	DET
ftr-445	263	84	insured	insure	VERB
ftr-445	263	85	's	's	PART
ftr-445	263	86	death	death	NOUN
ftr-445	263	87	.	.	PUNCT
ftr-445	264	1	application	application	NOUN
ftr-445	264	2	of	of	ADP
ftr-445	264	3	this	this	DET
ftr-445	264	4	provision	provision	NOUN
ftr-445	264	5	,	,	PUNCT
ftr-445	264	6	while	while	SCONJ
ftr-445	264	7	not	not	PART
ftr-445	264	8	free	free	ADJ
ftr-445	264	9	of	of	ADP
ftr-445	264	10	ambiguity	ambiguity	NOUN
ftr-445	264	11	,	,	PUNCT
ftr-445	264	12	has	have	AUX
ftr-445	264	13	not	not	PART
ftr-445	264	14	been	be	AUX
ftr-445	264	15	especially	especially	ADV
ftr-445	264	16	troublesome	troublesome	ADJ
ftr-445	264	17	.	.	PUNCT
ftr-445	265	1	in	in	ADP
ftr-445	265	2	general	general	ADJ
ftr-445	265	3	,	,	PUNCT
ftr-445	265	4	the	the	DET
ftr-445	265	5	reference	reference	NOUN
ftr-445	265	6	to	to	ADP
ftr-445	265	7	the	the	DET
ftr-445	265	8	insured	insure	VERB
ftr-445	265	9	's	's	PART
ftr-445	265	10	"	"	PUNCT
ftr-445	265	11	executor	executor	NOUN
ftr-445	265	12	"	"	PUNCT
ftr-445	265	13	means	mean	VERB
ftr-445	265	14	payable	payable	ADJ
ftr-445	265	15	to	to	ADP
ftr-445	265	16	or	or	CCONJ
ftr-445	265	17	on	on	ADP
ftr-445	265	18	behalf	behalf	NOUN
ftr-445	265	19	of	of	ADP
ftr-445	265	20	the	the	DET
ftr-445	265	21	insured	insure	VERB
ftr-445	265	22	's	's	PART
ftr-445	265	23	estate.37	estate.37	NOUN
ftr-445	265	24	if	if	SCONJ
ftr-445	265	25	the	the	DET
ftr-445	265	26	proceeds	proceed	NOUN
ftr-445	265	27	are	be	AUX
ftr-445	265	28	payable	payable	ADJ
ftr-445	265	29	to	to	ADP
ftr-445	265	30	someone	someone	PRON
ftr-445	265	31	other	other	ADJ
ftr-445	265	32	than	than	ADP
ftr-445	265	33	the	the	DET
ftr-445	265	34	insured	insure	VERB
ftr-445	265	35	's	's	PART
ftr-445	265	36	executor	executor	NOUN
ftr-445	265	37	,	,	PUNCT
ftr-445	265	38	section	section	NOUN
ftr-445	265	39	2042(2	2042(2	PROPN
ftr-445	265	40	)	)	PUNCT
ftr-445	265	41	requires	require	VERB
ftr-445	265	42	the	the	DET
ftr-445	265	43	proceeds	proceed	NOUN
ftr-445	265	44	to	to	PART
ftr-445	265	45	be	be	AUX
ftr-445	265	46	included	include	VERB
ftr-445	265	47	in	in	ADP
ftr-445	265	48	the	the	DET
ftr-445	265	49	insured	insure	VERB
ftr-445	265	50	's	's	PART
ftr-445	265	51	gross	gross	ADJ
ftr-445	265	52	estate	estate	NOUN
ftr-445	265	53	if	if	SCONJ
ftr-445	265	54	the	the	DET
ftr-445	265	55	insured	insure	VERB
ftr-445	265	56	possessed	possess	VERB
ftr-445	265	57	,	,	PUNCT
ftr-445	265	58	at	at	ADP
ftr-445	265	59	death	death	NOUN
ftr-445	265	60	,	,	PUNCT
ftr-445	265	61	any	any	DET
ftr-445	265	62	"	"	PUNCT
ftr-445	265	63	incidents	incident	NOUN
ftr-445	265	64	of	of	ADP
ftr-445	265	65	ownership	ownership	NOUN
ftr-445	265	66	"	"	PUNCT
ftr-445	265	67	in	in	ADP
ftr-445	265	68	the	the	DET
ftr-445	265	69	policy	policy	NOUN
ftr-445	265	70	.	.	PUNCT
ftr-445	266	1	although	although	SCONJ
ftr-445	266	2	the	the	DET
ftr-445	266	3	code	code	NOUN
ftr-445	266	4	makes	make	VERB
ftr-445	266	5	no	no	DET
ftr-445	266	6	attempt	attempt	NOUN
ftr-445	266	7	to	to	PART
ftr-445	266	8	define	define	VERB
ftr-445	266	9	"	"	PUNCT
ftr-445	266	10	incidents	incident	NOUN
ftr-445	266	11	of	of	ADP
ftr-445	266	12	ownership	ownership	NOUN
ftr-445	266	13	,	,	PUNCT
ftr-445	266	14	"	"	PUNCT
ftr-445	266	15	the	the	DET
ftr-445	266	16	regulations	regulation	NOUN
ftr-445	266	17	provide	provide	VERB
ftr-445	266	18	that	that	SCONJ
ftr-445	266	19	the	the	DET
ftr-445	266	20	term	term	NOUN
ftr-445	266	21	is	be	AUX
ftr-445	266	22	not	not	PART
ftr-445	266	23	limited	limit	VERB
ftr-445	266	24	to	to	ADP
ftr-445	266	25	actual	actual	ADJ
ftr-445	266	26	dominion	dominion	NOUN
ftr-445	266	27	over	over	ADP
ftr-445	266	28	the	the	DET
ftr-445	266	29	policy	policy	NOUN
ftr-445	266	30	,	,	PUNCT
ftr-445	266	31	but	but	CCONJ
ftr-445	266	32	also	also	ADV
ftr-445	266	33	includes	include	VERB
ftr-445	266	34	a	a	DET
ftr-445	266	35	lesser	less	ADJ
ftr-445	266	36	economic	economic	ADJ
ftr-445	266	37	interest	interest	NOUN
ftr-445	266	38	or	or	CCONJ
ftr-445	266	39	benefit	benefit	NOUN
ftr-445	266	40	,	,	PUNCT
ftr-445	266	41	such	such	ADJ
ftr-445	266	42	as	as	ADP
ftr-445	266	43	the	the	DET
ftr-445	266	44	right	right	NOUN
ftr-445	266	45	to	to	PART
ftr-445	266	46	surrender	surrender	VERB
ftr-445	266	47	or	or	CCONJ
ftr-445	266	48	cancel	cancel	VERB
ftr-445	266	49	the	the	DET
ftr-445	266	50	policy	policy	NOUN
ftr-445	266	51	,	,	PUNCT
ftr-445	266	52	change	change	VERB
ftr-445	266	53	the	the	DET
ftr-445	266	54	named	name	VERB
ftr-445	266	55	beneficiary	beneficiary	NOUN
ftr-445	266	56	,	,	PUNCT
ftr-445	266	57	or	or	CCONJ
ftr-445	266	58	pledge	pledge	VERB
ftr-445	266	59	the	the	DET
ftr-445	266	60	policy	policy	NOUN
ftr-445	266	61	for	for	ADP
ftr-445	266	62	a	a	DET
ftr-445	266	63	loan.38	loan.38	NOUN
ftr-445	266	64	33	33	NUM
ftr-445	266	65	.	.	PUNCT
ftr-445	267	1	see	see	VERB
ftr-445	267	2	rev	rev	PROPN
ftr-445	267	3	.	.	PROPN
ftr-445	267	4	rul	rul	PROPN
ftr-445	267	5	.	.	PUNCT
ftr-445	268	1	76	76	NUM
ftr-445	268	2	-	-	SYM
ftr-445	268	3	490	490	NUM
ftr-445	268	4	,	,	PUNCT
ftr-445	268	5	1976	1976	NUM
ftr-445	268	6	-	-	SYM
ftr-445	268	7	2	2	NUM
ftr-445	268	8	c.b	c.b	PROPN
ftr-445	268	9	.	.	PROPN
ftr-445	268	10	300	300	NUM
ftr-445	268	11	;	;	PUNCT
ftr-445	268	12	rev	rev	X
ftr-445	268	13	.	.	PROPN
ftr-445	268	14	rul	rul	NOUN
ftr-445	268	15	.	.	PUNCT
ftr-445	269	1	55	55	NUM
ftr-445	269	2	-	-	SYM
ftr-445	269	3	408	408	NUM
ftr-445	269	4	,	,	PUNCT
ftr-445	269	5	1955	1955	NUM
ftr-445	269	6	-	-	SYM
ftr-445	269	7	1	1	NUM
ftr-445	269	8	c.b	c.b	PROPN
ftr-445	269	9	.	.	PROPN
ftr-445	269	10	113	113	NUM
ftr-445	269	11	.	.	PUNCT
ftr-445	270	1	34	34	NUM
ftr-445	270	2	.	.	PUNCT
ftr-445	271	1	see	see	VERB
ftr-445	271	2	kahn	kahn	PROPN
ftr-445	271	3	&	&	CCONJ
ftr-445	271	4	waggoner	waggoner	PROPN
ftr-445	271	5	,	,	PUNCT
ftr-445	271	6	supra	supra	PROPN
ftr-445	271	7	note	note	NOUN
ftr-445	271	8	1	1	NUM
ftr-445	271	9	,	,	PUNCT
ftr-445	271	10	at	at	ADP
ftr-445	271	11	954	954	NUM
ftr-445	271	12	.	.	PUNCT
ftr-445	272	1	but	but	CCONJ
ftr-445	272	2	see	see	VERB
ftr-445	272	3	rev	rev	PROPN
ftr-445	272	4	.	.	PROPN
ftr-445	273	1	rul	rul	PROPN
ftr-445	273	2	.	.	PUNCT
ftr-445	274	1	76	76	NUM
ftr-445	274	2	-	-	SYM
ftr-445	274	3	490	490	NUM
ftr-445	274	4	,	,	PUNCT
ftr-445	274	5	1976	1976	NUM
ftr-445	274	6	-	-	SYM
ftr-445	274	7	2	2	NUM
ftr-445	274	8	c.b	c.b	PROPN
ftr-445	274	9	.	.	PROPN
ftr-445	274	10	300	300	NUM
ftr-445	274	11	.	.	NUM
ftr-445	274	12	35	35	NUM
ftr-445	274	13	.	.	PUNCT
ftr-445	275	1	see	see	VERB
ftr-445	275	2	irc	irc	PROPN
ftr-445	275	3	§	§	PROPN
ftr-445	275	4	§	§	PROPN
ftr-445	275	5	2522	2522	NUM
ftr-445	275	6	,	,	PUNCT
ftr-445	275	7	2523	2523	NUM
ftr-445	275	8	.	.	PUNCT
ftr-445	276	1	36	36	NUM
ftr-445	276	2	.	.	PUNCT
ftr-445	277	1	see	see	VERB
ftr-445	277	2	,	,	PUNCT
ftr-445	277	3	e.g.	e.g.	ADV
ftr-445	277	4	,	,	PUNCT
ftr-445	277	5	united	united	PROPN
ftr-445	277	6	states	states	PROPN
ftr-445	277	7	v.	v.	ADP
ftr-445	277	8	bess	bess	PROPN
ftr-445	277	9	,	,	PUNCT
ftr-445	277	10	357	357	NUM
ftr-445	277	11	u.s	u.s	PROPN
ftr-445	277	12	.	.	PROPN
ftr-445	277	13	51	51	NUM
ftr-445	277	14	,	,	PUNCT
ftr-445	277	15	59	59	NUM
ftr-445	277	16	(	(	PUNCT
ftr-445	277	17	1958	1958	NUM
ftr-445	277	18	)	)	PUNCT
ftr-445	277	19	;	;	PUNCT
ftr-445	277	20	old	old	ADJ
ftr-445	277	21	kent	kent	PROPN
ftr-445	277	22	bank	bank	PROPN
ftr-445	277	23	and	and	CCONJ
ftr-445	277	24	trust	trust	PROPN
ftr-445	277	25	co.	co.	PROPN
ftr-445	277	26	v.	v.	PROPN
ftr-445	277	27	united	united	PROPN
ftr-445	277	28	states	states	PROPN
ftr-445	277	29	,	,	PUNCT
ftr-445	277	30	430	430	NUM
ftr-445	277	31	f.2d	f.2d	NOUN
ftr-445	277	32	392	392	NUM
ftr-445	277	33	,	,	PUNCT
ftr-445	277	34	395	395	NUM
ftr-445	277	35	-	-	SYM
ftr-445	277	36	96	96	NUM
ftr-445	277	37	(	(	PUNCT
ftr-445	277	38	6th	6th	ADJ
ftr-445	277	39	cir	cir	NOUN
ftr-445	277	40	.	.	PROPN
ftr-445	277	41	1970	1970	NUM
ftr-445	277	42	)	)	PUNCT
ftr-445	277	43	.	.	PUNCT
ftr-445	278	1	this	this	DET
ftr-445	278	2	view	view	NOUN
ftr-445	278	3	of	of	ADP
ftr-445	278	4	insurance	insurance	NOUN
ftr-445	278	5	conforms	conform	VERB
ftr-445	278	6	with	with	ADP
ftr-445	278	7	the	the	DET
ftr-445	278	8	actuarial	actuarial	ADJ
ftr-445	278	9	justification	justification	NOUN
ftr-445	278	10	for	for	ADP
ftr-445	278	11	the	the	DET
ftr-445	278	12	size	size	NOUN
ftr-445	278	13	of	of	ADP
ftr-445	278	14	premiums	premium	NOUN
ftr-445	278	15	charged	charge	VERB
ftr-445	278	16	for	for	ADP
ftr-445	278	17	a	a	DET
ftr-445	278	18	policy	policy	NOUN
ftr-445	278	19	,	,	PUNCT
ftr-445	278	20	which	which	PRON
ftr-445	278	21	is	be	AUX
ftr-445	278	22	that	that	SCONJ
ftr-445	278	23	the	the	DET
ftr-445	278	24	premiums	premium	NOUN
ftr-445	278	25	are	be	AUX
ftr-445	278	26	sufficient	sufficient	ADJ
ftr-445	278	27	only	only	ADV
ftr-445	278	28	to	to	PART
ftr-445	278	29	purchase	purchase	VERB
ftr-445	278	30	risk	risk	NOUN
ftr-445	278	31	coverage	coverage	NOUN
ftr-445	278	32	for	for	ADP
ftr-445	278	33	the	the	DET
ftr-445	278	34	difference	difference	NOUN
ftr-445	278	35	between	between	ADP
ftr-445	278	36	the	the	DET
ftr-445	278	37	face	face	NOUN
ftr-445	278	38	amount	amount	NOUN
ftr-445	278	39	of	of	ADP
ftr-445	278	40	the	the	DET
ftr-445	278	41	policy	policy	NOUN
ftr-445	278	42	and	and	CCONJ
ftr-445	278	43	the	the	DET
ftr-445	278	44	policyholder	policyholder	NOUN
ftr-445	278	45	's	's	PART
ftr-445	278	46	equity	equity	NOUN
ftr-445	278	47	.	.	PUNCT
ftr-445	279	1	see	see	VERB
ftr-445	279	2	supra	supra	PROPN
ftr-445	279	3	text	text	NOUN
ftr-445	279	4	accompanying	accompanying	ADJ
ftr-445	279	5	notes	note	NOUN
ftr-445	279	6	10	10	NUM
ftr-445	279	7	-	-	SYM
ftr-445	279	8	11	11	NUM
ftr-445	279	9	.	.	PUNCT
ftr-445	280	1	37	37	NUM
ftr-445	280	2	.	.	PUNCT
ftr-445	281	1	see	see	VERB
ftr-445	281	2	regs	reg	NOUN
ftr-445	281	3	.	.	PUNCT
ftr-445	282	1	§	§	PROPN
ftr-445	282	2	20.2042	20.2042	NUM
ftr-445	282	3	-	-	SYM
ftr-445	282	4	1(b	1(b	NUM
ftr-445	282	5	)	)	PUNCT
ftr-445	282	6	.	.	PUNCT
ftr-445	283	1	38	38	NUM
ftr-445	283	2	.	.	PUNCT
ftr-445	284	1	see	see	VERB
ftr-445	284	2	regs	reg	NOUN
ftr-445	284	3	.	.	PUNCT
ftr-445	285	1	§	§	PROPN
ftr-445	285	2	20.2042	20.2042	NUM
ftr-445	285	3	-	-	SYM
ftr-445	285	4	1(c)(2	1(c)(2	NUM
ftr-445	285	5	)	)	PUNCT
ftr-445	285	6	.	.	PUNCT
ftr-445	286	1	the	the	DET
ftr-445	286	2	term	term	NOUN
ftr-445	286	3	also	also	ADV
ftr-445	286	4	includes	include	VERB
ftr-445	286	5	"	"	PUNCT
ftr-445	286	6	a	a	DET
ftr-445	286	7	reversionary	reversionary	ADJ
ftr-445	286	8	interest	interest	NOUN
ftr-445	286	9	in	in	ADP
ftr-445	286	10	the	the	DET
ftr-445	286	11	policy	policy	NOUN
ftr-445	286	12	or	or	CCONJ
ftr-445	286	13	its	its	PRON
ftr-445	286	14	proceeds	proceed	NOUN
ftr-445	286	15	,	,	PUNCT
ftr-445	286	16	whether	whether	SCONJ
ftr-445	286	17	arising	arise	VERB
ftr-445	286	18	by	by	ADP
ftr-445	286	19	the	the	DET
ftr-445	286	20	express	express	ADJ
ftr-445	286	21	terms	term	NOUN
ftr-445	286	22	of	of	ADP
ftr-445	286	23	the	the	DET
ftr-445	286	24	policy	policy	NOUN
ftr-445	286	25	or	or	CCONJ
ftr-445	286	26	other	other	ADJ
ftr-445	286	27	instrument	instrument	NOUN
ftr-445	286	28	or	or	CCONJ
ftr-445	286	29	by	by	ADP
ftr-445	286	30	operation	operation	NOUN
ftr-445	286	31	of	of	ADP
ftr-445	286	32	law	law	NOUN
ftr-445	286	33	,	,	PUNCT
ftr-445	286	34	but	but	CCONJ
ftr-445	286	35	only	only	ADV
ftr-445	286	36	if	if	SCONJ
ftr-445	286	37	the	the	DET
ftr-445	286	38	value	value	NOUN
ftr-445	286	39	of	of	ADP
ftr-445	286	40	the	the	DET
ftr-445	286	41	reversionary	reversionary	ADJ
ftr-445	286	42	interest	interest	NOUN
ftr-445	286	43	...	...	PUNCT
ftr-445	286	44	exceeded	exceed	VERB
ftr-445	286	45	5	5	NUM
ftr-445	286	46	percent	percent	NOUN
ftr-445	286	47	of	of	ADP
ftr-445	286	48	the	the	DET
ftr-445	286	49	value	value	NOUN
ftr-445	286	50	of	of	ADP
ftr-445	286	51	the	the	DET
ftr-445	286	52	policy	policy	NOUN
ftr-445	286	53	.	.	PUNCT
ftr-445	286	54	"	"	PUNCT
ftr-445	286	55	regs	reg	NOUN
ftr-445	286	56	.	.	PUNCT
ftr-445	287	1	§	§	PROPN
ftr-445	287	2	20.2042	20.2042	NUM
ftr-445	287	3	-	-	SYM
ftr-445	287	4	1(c)(3	1(c)(3	NUM
ftr-445	287	5	)	)	PUNCT
ftr-445	287	6	.	.	PUNCT
ftr-445	288	1	[	[	X
ftr-445	288	2	val	val	X
ftr-445	288	3	4:5	4:5	NUM
ftr-445	288	4	tax	tax	NOUN
ftr-445	288	5	consequences	consequence	NOUN
ftr-445	288	6	of	of	ADP
ftr-445	288	7	assigning	assign	VERB
ftr-445	288	8	life	life	NOUN
ftr-445	288	9	insurance	insurance	NOUN
ftr-445	288	10	2	2	NUM
ftr-445	288	11	.	.	PUNCT
ftr-445	289	1	transfers	transfer	NOUN
ftr-445	289	2	within	within	ADP
ftr-445	289	3	three	three	NUM
ftr-445	289	4	years	year	NOUN
ftr-445	289	5	of	of	ADP
ftr-445	289	6	death.-section	death.-section	NOUN
ftr-445	289	7	2035	2035	NUM
ftr-445	289	8	operates	operate	VERB
ftr-445	289	9	in	in	ADP
ftr-445	289	10	conjunction	conjunction	NOUN
ftr-445	289	11	with	with	ADP
ftr-445	289	12	section	section	NOUN
ftr-445	289	13	2042	2042	NUM
ftr-445	289	14	to	to	PART
ftr-445	289	15	impose	impose	VERB
ftr-445	289	16	an	an	DET
ftr-445	289	17	estate	estate	NOUN
ftr-445	289	18	tax	tax	NOUN
ftr-445	289	19	on	on	ADP
ftr-445	289	20	life	life	NOUN
ftr-445	289	21	insurance	insurance	NOUN
ftr-445	289	22	proceeds	proceed	NOUN
ftr-445	289	23	when	when	SCONJ
ftr-445	289	24	an	an	DET
ftr-445	289	25	insured	insure	VERB
ftr-445	289	26	assigns	assign	NOUN
ftr-445	289	27	a	a	DET
ftr-445	289	28	policy	policy	NOUN
ftr-445	289	29	to	to	ADP
ftr-445	289	30	another	another	PRON
ftr-445	289	31	within	within	ADP
ftr-445	289	32	three	three	NUM
ftr-445	289	33	years	year	NOUN
ftr-445	289	34	of	of	ADP
ftr-445	289	35	death	death	NOUN
ftr-445	289	36	.	.	PUNCT
ftr-445	290	1	before	before	ADP
ftr-445	290	2	1976	1976	NUM
ftr-445	290	3	,	,	PUNCT
ftr-445	290	4	the	the	DET
ftr-445	290	5	estate	estate	NOUN
ftr-445	290	6	and	and	CCONJ
ftr-445	290	7	the	the	DET
ftr-445	290	8	gift	gift	NOUN
ftr-445	290	9	tax	tax	NOUN
ftr-445	290	10	statutes	statute	NOUN
ftr-445	290	11	operated	operate	VERB
ftr-445	290	12	independently	independently	ADV
ftr-445	290	13	.	.	PUNCT
ftr-445	291	1	39	39	NUM
ftr-445	291	2	each	each	DET
ftr-445	291	3	tax	tax	NOUN
ftr-445	291	4	had	have	VERB
ftr-445	291	5	its	its	PRON
ftr-445	291	6	own	own	ADJ
ftr-445	291	7	structure	structure	NOUN
ftr-445	291	8	,	,	PUNCT
ftr-445	291	9	tax	tax	NOUN
ftr-445	291	10	rates	rate	NOUN
ftr-445	291	11	,	,	PUNCT
ftr-445	291	12	exemptions	exemption	NOUN
ftr-445	291	13	,	,	PUNCT
ftr-445	291	14	and	and	CCONJ
ftr-445	291	15	other	other	ADJ
ftr-445	291	16	rules	rule	NOUN
ftr-445	291	17	.	.	PUNCT
ftr-445	292	1	testamentary	testamentary	ADJ
ftr-445	292	2	transfers	transfer	NOUN
ftr-445	292	3	were	be	AUX
ftr-445	292	4	taxed	tax	VERB
ftr-445	292	5	separately	separately	ADV
ftr-445	292	6	from	from	ADP
ftr-445	292	7	and	and	CCONJ
ftr-445	292	8	more	more	ADV
ftr-445	292	9	heavily	heavily	ADV
ftr-445	292	10	than	than	ADP
ftr-445	292	11	inter	inter	ADJ
ftr-445	292	12	vivos	vivos	ADJ
ftr-445	292	13	gifts	gift	NOUN
ftr-445	292	14	.	.	PUNCT
ftr-445	293	1	the	the	DET
ftr-445	293	2	major	major	ADJ
ftr-445	293	3	reform	reform	NOUN
ftr-445	293	4	implemented	implement	VERB
ftr-445	293	5	by	by	ADP
ftr-445	293	6	the	the	DET
ftr-445	293	7	tax	tax	NOUN
ftr-445	293	8	reform	reform	NOUN
ftr-445	293	9	act	act	NOUN
ftr-445	293	10	of	of	ADP
ftr-445	293	11	1976	1976	NUM
ftr-445	293	12	was	be	AUX
ftr-445	293	13	the	the	DET
ftr-445	293	14	integration	integration	NOUN
ftr-445	293	15	of	of	ADP
ftr-445	293	16	estate	estate	NOUN
ftr-445	293	17	and	and	CCONJ
ftr-445	293	18	gift	gift	NOUN
ftr-445	293	19	taxation	taxation	NOUN
ftr-445	293	20	.	.	PUNCT
ftr-445	294	1	the	the	DET
ftr-445	294	2	1976	1976	NUM
ftr-445	294	3	act	act	NOUN
ftr-445	294	4	adopted	adopt	VERB
ftr-445	294	5	a	a	DET
ftr-445	294	6	single	single	ADJ
ftr-445	294	7	transfer	transfer	NOUN
ftr-445	294	8	tax	tax	NOUN
ftr-445	294	9	base	base	NOUN
ftr-445	294	10	,	,	PUNCT
ftr-445	294	11	subjected	subject	VERB
ftr-445	294	12	that	that	DET
ftr-445	294	13	base	base	NOUN
ftr-445	294	14	to	to	ADP
ftr-445	294	15	a	a	DET
ftr-445	294	16	comprehensive	comprehensive	ADJ
ftr-445	294	17	rate	rate	NOUN
ftr-445	294	18	schedule	schedule	NOUN
ftr-445	294	19	,	,	PUNCT
ftr-445	294	20	and	and	CCONJ
ftr-445	294	21	reduced	reduce	VERB
ftr-445	294	22	the	the	DET
ftr-445	294	23	tax	tax	NOUN
ftr-445	294	24	produced	produce	VERB
ftr-445	294	25	by	by	ADP
ftr-445	294	26	that	that	DET
ftr-445	294	27	schedule	schedule	NOUN
ftr-445	294	28	by	by	ADP
ftr-445	294	29	a	a	DET
ftr-445	294	30	"	"	PUNCT
ftr-445	294	31	unified	unified	ADJ
ftr-445	294	32	credit	credit	NOUN
ftr-445	294	33	.	.	PUNCT
ftr-445	295	1	"	"	PUNCT
ftr-445	295	2	'	'	PUNCT
ftr-445	295	3	4	4	NUM
ftr-445	295	4	under	under	ADP
ftr-445	295	5	section	section	NOUN
ftr-445	295	6	2035	2035	NUM
ftr-445	295	7	as	as	SCONJ
ftr-445	295	8	it	it	PRON
ftr-445	295	9	existed	exist	VERB
ftr-445	295	10	before	before	ADP
ftr-445	295	11	the	the	DET
ftr-445	295	12	1976	1976	NUM
ftr-445	295	13	act	act	NOUN
ftr-445	295	14	,	,	PUNCT
ftr-445	295	15	all	all	DET
ftr-445	295	16	gifts	gift	NOUN
ftr-445	295	17	made	make	VERB
ftr-445	295	18	within	within	ADP
ftr-445	295	19	three	three	NUM
ftr-445	295	20	years	year	NOUN
ftr-445	295	21	of	of	ADP
ftr-445	295	22	death	death	NOUN
ftr-445	295	23	(	(	PUNCT
ftr-445	295	24	and	and	CCONJ
ftr-445	295	25	in	in	ADP
ftr-445	295	26	contemplation	contemplation	NOUN
ftr-445	295	27	of	of	ADP
ftr-445	295	28	death	death	NOUN
ftr-445	295	29	)	)	PUNCT
ftr-445	295	30	were	be	AUX
ftr-445	295	31	included	include	VERB
ftr-445	295	32	in	in	ADP
ftr-445	295	33	the	the	DET
ftr-445	295	34	donor	donor	NOUN
ftr-445	295	35	's	's	PART
ftr-445	295	36	gross	gross	ADJ
ftr-445	295	37	estate	estate	NOUN
ftr-445	295	38	at	at	ADP
ftr-445	295	39	their	their	PRON
ftr-445	295	40	death	death	NOUN
ftr-445	295	41	-	-	PUNCT
ftr-445	295	42	time	time	NOUN
ftr-445	295	43	value.4	value.4	ADJ
ftr-445	295	44	although	although	SCONJ
ftr-445	295	45	the	the	DET
ftr-445	295	46	1976	1976	NUM
ftr-445	295	47	act	act	NOUN
ftr-445	295	48	continued	continue	VERB
ftr-445	295	49	section	section	NOUN
ftr-445	295	50	2035	2035	NUM
ftr-445	295	51	's	's	PART
ftr-445	295	52	application	application	NOUN
ftr-445	295	53	to	to	ADP
ftr-445	295	54	all	all	DET
ftr-445	295	55	gifts	gift	NOUN
ftr-445	295	56	within	within	ADP
ftr-445	295	57	three	three	NUM
ftr-445	295	58	years	year	NOUN
ftr-445	295	59	of	of	ADP
ftr-445	295	60	death	death	NOUN
ftr-445	295	61	,	,	PUNCT
ftr-445	295	62	a	a	DET
ftr-445	295	63	byproduct	byproduct	NOUN
ftr-445	295	64	of	of	ADP
ftr-445	295	65	integrating	integrate	VERB
ftr-445	295	66	the	the	DET
ftr-445	295	67	estate	estate	NOUN
ftr-445	295	68	and	and	CCONJ
ftr-445	295	69	gift	gift	NOUN
ftr-445	295	70	taxes	taxis	NOUN
ftr-445	295	71	was	be	AUX
ftr-445	295	72	to	to	PART
ftr-445	295	73	remove	remove	VERB
ftr-445	295	74	much	much	ADJ
ftr-445	295	75	of	of	ADP
ftr-445	295	76	the	the	DET
ftr-445	295	77	purpose	purpose	NOUN
ftr-445	295	78	for	for	ADP
ftr-445	295	79	subjecting	subject	VERB
ftr-445	295	80	all	all	DET
ftr-445	295	81	such	such	ADJ
ftr-445	295	82	gifts	gift	NOUN
ftr-445	295	83	to	to	ADP
ftr-445	295	84	the	the	DET
ftr-445	295	85	estate	estate	NOUN
ftr-445	295	86	tax	tax	NOUN
ftr-445	295	87	,	,	PUNCT
ftr-445	295	88	especially	especially	ADV
ftr-445	295	89	since	since	SCONJ
ftr-445	295	90	the	the	DET
ftr-445	295	91	1976	1976	NUM
ftr-445	295	92	act	act	NOUN
ftr-445	295	93	also	also	ADV
ftr-445	295	94	introduced	introduce	VERB
ftr-445	295	95	a	a	DET
ftr-445	295	96	gross	gross	ADJ
ftr-445	295	97	-	-	PUNCT
ftr-445	295	98	up	up	ADP
ftr-445	295	99	rule	rule	NOUN
ftr-445	295	100	under	under	ADP
ftr-445	295	101	which	which	PRON
ftr-445	295	102	any	any	DET
ftr-445	295	103	gift	gift	NOUN
ftr-445	295	104	tax	tax	NOUN
ftr-445	295	105	paid	pay	VERB
ftr-445	295	106	on	on	ADP
ftr-445	295	107	a	a	DET
ftr-445	295	108	gift	gift	NOUN
ftr-445	295	109	within	within	ADP
ftr-445	295	110	three	three	NUM
ftr-445	295	111	years	year	NOUN
ftr-445	295	112	of	of	ADP
ftr-445	295	113	death	death	NOUN
ftr-445	295	114	was	be	AUX
ftr-445	295	115	brought	bring	VERB
ftr-445	295	116	into	into	ADP
ftr-445	295	117	the	the	DET
ftr-445	295	118	donor	donor	NOUN
ftr-445	295	119	's	's	PART
ftr-445	295	120	gross	gross	ADJ
ftr-445	295	121	estate.4	estate.4	NOUN
ftr-445	295	122	"	"	PUNCT
ftr-445	295	123	under	under	ADP
ftr-445	295	124	the	the	DET
ftr-445	295	125	integrated	integrate	VERB
ftr-445	295	126	system	system	NOUN
ftr-445	295	127	,	,	PUNCT
ftr-445	295	128	the	the	DET
ftr-445	295	129	only	only	ADJ
ftr-445	295	130	tax	tax	NOUN
ftr-445	295	131	saving	saving	NOUN
ftr-445	295	132	that	that	PRON
ftr-445	295	133	would	would	AUX
ftr-445	295	134	be	be	AUX
ftr-445	295	135	produced	produce	VERB
ftr-445	295	136	by	by	ADP
ftr-445	295	137	a	a	DET
ftr-445	295	138	gift	gift	NOUN
ftr-445	295	139	of	of	ADP
ftr-445	295	140	property	property	NOUN
ftr-445	295	141	that	that	PRON
ftr-445	295	142	otherwise	otherwise	ADV
ftr-445	295	143	would	would	AUX
ftr-445	295	144	have	have	AUX
ftr-445	295	145	been	be	AUX
ftr-445	295	146	included	include	VERB
ftr-445	295	147	in	in	ADP
ftr-445	295	148	the	the	DET
ftr-445	295	149	donor	donor	NOUN
ftr-445	295	150	's	's	PART
ftr-445	295	151	gross	gross	ADJ
ftr-445	295	152	estate	estate	NOUN
ftr-445	295	153	under	under	ADP
ftr-445	295	154	section	section	NOUN
ftr-445	295	155	2033	2033	NUM
ftr-445	295	156	would	would	AUX
ftr-445	295	157	be	be	AUX
ftr-445	295	158	to	to	PART
ftr-445	295	159	exempt	exempt	VERB
ftr-445	295	160	the	the	DET
ftr-445	295	161	post	post	ADJ
ftr-445	295	162	-	-	ADJ
ftr-445	295	163	gift	gift	ADJ
ftr-445	295	164	appreciation	appreciation	NOUN
ftr-445	295	165	on	on	ADP
ftr-445	295	166	the	the	DET
ftr-445	295	167	property	property	NOUN
ftr-445	295	168	from	from	ADP
ftr-445	295	169	transfer	transfer	NOUN
ftr-445	295	170	taxation	taxation	NOUN
ftr-445	295	171	.	.	PUNCT
ftr-445	296	1	the	the	DET
ftr-445	296	2	integration	integration	NOUN
ftr-445	296	3	of	of	ADP
ftr-445	296	4	estate	estate	NOUN
ftr-445	296	5	and	and	CCONJ
ftr-445	296	6	gift	gift	NOUN
ftr-445	296	7	taxes	taxis	NOUN
ftr-445	296	8	did	do	AUX
ftr-445	296	9	not	not	PART
ftr-445	296	10	,	,	PUNCT
ftr-445	296	11	however	however	ADV
ftr-445	296	12	,	,	PUNCT
ftr-445	296	13	eliminate	eliminate	VERB
ftr-445	296	14	all	all	DET
ftr-445	296	15	potential	potential	NOUN
ftr-445	296	16	for	for	ADP
ftr-445	296	17	using	use	VERB
ftr-445	296	18	death	death	NOUN
ftr-445	296	19	bed	bed	NOUN
ftr-445	296	20	transfers	transfer	NOUN
ftr-445	296	21	to	to	PART
ftr-445	296	22	reduce	reduce	VERB
ftr-445	296	23	transfer	transfer	NOUN
ftr-445	296	24	taxes	taxis	NOUN
ftr-445	296	25	.	.	PUNCT
ftr-445	297	1	a	a	DET
ftr-445	297	2	potential	potential	NOUN
ftr-445	297	3	for	for	ADP
ftr-445	297	4	abuse	abuse	NOUN
ftr-445	297	5	continued	continue	VERB
ftr-445	297	6	to	to	PART
ftr-445	297	7	exist	exist	VERB
ftr-445	297	8	for	for	ADP
ftr-445	297	9	a	a	DET
ftr-445	297	10	gift	gift	NOUN
ftr-445	297	11	of	of	ADP
ftr-445	297	12	an	an	DET
ftr-445	297	13	item	item	NOUN
ftr-445	297	14	whose	whose	DET
ftr-445	297	15	retention	retention	NOUN
ftr-445	297	16	would	would	AUX
ftr-445	297	17	have	have	VERB
ftr-445	297	18	39	39	NUM
ftr-445	297	19	.	.	PUNCT
ftr-445	298	1	see	see	VERB
ftr-445	298	2	douglas	douglas	PROPN
ftr-445	298	3	a.	a.	PROPN
ftr-445	298	4	kahn	kahn	PROPN
ftr-445	298	5	et	et	PROPN
ftr-445	298	6	al	al	PROPN
ftr-445	298	7	.	.	PROPN
ftr-445	298	8	,	,	PUNCT
ftr-445	298	9	federal	federal	ADJ
ftr-445	298	10	taxation	taxation	NOUN
ftr-445	298	11	of	of	ADP
ftr-445	298	12	gifts	gift	NOUN
ftr-445	298	13	,	,	PUNCT
ftr-445	298	14	trusts	trust	NOUN
ftr-445	298	15	and	and	CCONJ
ftr-445	298	16	estates	estate	NOUN
ftr-445	298	17	1	1	NUM
ftr-445	298	18	-	-	SYM
ftr-445	298	19	8	8	NUM
ftr-445	298	20	,	,	PUNCT
ftr-445	298	21	387	387	NUM
ftr-445	298	22	-	-	SYM
ftr-445	298	23	91	91	NUM
ftr-445	298	24	(	(	PUNCT
ftr-445	298	25	3d	3d	NUM
ftr-445	298	26	ed	ed	NOUN
ftr-445	298	27	.	.	PROPN
ftr-445	298	28	1997	1997	NUM
ftr-445	298	29	)	)	PUNCT
ftr-445	298	30	.	.	PUNCT
ftr-445	299	1	40	40	NUM
ftr-445	299	2	.	.	PUNCT
ftr-445	300	1	see	see	VERB
ftr-445	300	2	i	i	PRON
ftr-445	300	3	d.	d.	PROPN
ftr-445	300	4	41	41	NUM
ftr-445	300	5	.	.	PUNCT
ftr-445	301	1	more	more	ADV
ftr-445	301	2	precisely	precisely	ADV
ftr-445	301	3	,	,	PUNCT
ftr-445	301	4	such	such	ADJ
ftr-445	301	5	gifts	gift	NOUN
ftr-445	301	6	were	be	AUX
ftr-445	301	7	included	include	VERB
ftr-445	301	8	at	at	ADP
ftr-445	301	9	their	their	PRON
ftr-445	301	10	estate	estate	NOUN
ftr-445	301	11	tax	tax	NOUN
ftr-445	301	12	value	value	NOUN
ftr-445	301	13	.	.	PUNCT
ftr-445	302	1	ordinarily	ordinarily	ADV
ftr-445	302	2	,	,	PUNCT
ftr-445	302	3	the	the	DET
ftr-445	302	4	decedent	decedent	NOUN
ftr-445	302	5	's	's	PART
ftr-445	302	6	gross	gross	ADJ
ftr-445	302	7	estate	estate	NOUN
ftr-445	302	8	is	be	AUX
ftr-445	302	9	valued	value	VERB
ftr-445	302	10	at	at	ADP
ftr-445	302	11	its	its	PRON
ftr-445	302	12	death	death	NOUN
ftr-445	302	13	-	-	PUNCT
ftr-445	302	14	time	time	NOUN
ftr-445	302	15	value	value	NOUN
ftr-445	302	16	,	,	PUNCT
ftr-445	302	17	but	but	CCONJ
ftr-445	302	18	it	it	PRON
ftr-445	302	19	might	might	AUX
ftr-445	302	20	be	be	AUX
ftr-445	302	21	valued	value	VERB
ftr-445	302	22	at	at	ADP
ftr-445	302	23	a	a	DET
ftr-445	302	24	date	date	NOUN
ftr-445	302	25	up	up	ADP
ftr-445	302	26	to	to	PART
ftr-445	302	27	six	six	NUM
ftr-445	302	28	months	month	NOUN
ftr-445	302	29	after	after	ADP
ftr-445	302	30	the	the	DET
ftr-445	302	31	decedent	decedent	NOUN
ftr-445	302	32	's	's	PART
ftr-445	302	33	death	death	NOUN
ftr-445	302	34	if	if	SCONJ
ftr-445	302	35	the	the	DET
ftr-445	302	36	executor	executor	NOUN
ftr-445	302	37	elects	elect	VERB
ftr-445	302	38	the	the	DET
ftr-445	302	39	alternate	alternate	ADJ
ftr-445	302	40	valuation	valuation	NOUN
ftr-445	302	41	method	method	NOUN
ftr-445	302	42	under	under	ADP
ftr-445	302	43	irc	irc	PROPN
ftr-445	302	44	§	§	PROPN
ftr-445	302	45	2032	2032	NUM
ftr-445	302	46	.	.	PUNCT
ftr-445	303	1	in	in	ADP
ftr-445	303	2	this	this	DET
ftr-445	303	3	article	article	NOUN
ftr-445	303	4	,	,	PUNCT
ftr-445	303	5	we	we	PRON
ftr-445	303	6	refer	refer	VERB
ftr-445	303	7	to	to	ADP
ftr-445	303	8	the	the	DET
ftr-445	303	9	death	death	NOUN
ftr-445	303	10	-	-	PUNCT
ftr-445	303	11	time	time	NOUN
ftr-445	303	12	value	value	NOUN
ftr-445	303	13	because	because	SCONJ
ftr-445	303	14	the	the	DET
ftr-445	303	15	estate	estate	NOUN
ftr-445	303	16	tax	tax	NOUN
ftr-445	303	17	value	value	NOUN
ftr-445	303	18	of	of	ADP
ftr-445	303	19	a	a	DET
ftr-445	303	20	life	life	NOUN
ftr-445	303	21	insurance	insurance	NOUN
ftr-445	303	22	policy	policy	NOUN
ftr-445	303	23	equals	equal	VERB
ftr-445	303	24	the	the	DET
ftr-445	303	25	value	value	NOUN
ftr-445	303	26	of	of	ADP
ftr-445	303	27	its	its	PRON
ftr-445	303	28	proceeds	proceed	NOUN
ftr-445	303	29	,	,	PUNCT
ftr-445	303	30	which	which	PRON
ftr-445	303	31	is	be	AUX
ftr-445	303	32	its	its	PRON
ftr-445	303	33	death	death	NOUN
ftr-445	303	34	-	-	PUNCT
ftr-445	303	35	time	time	NOUN
ftr-445	303	36	value	value	NOUN
ftr-445	303	37	even	even	ADV
ftr-445	303	38	if	if	SCONJ
ftr-445	303	39	the	the	DET
ftr-445	303	40	alternate	alternate	ADJ
ftr-445	303	41	valuation	valuation	NOUN
ftr-445	303	42	method	method	NOUN
ftr-445	303	43	is	be	AUX
ftr-445	303	44	elected	elect	VERB
ftr-445	303	45	.	.	PUNCT
ftr-445	304	1	42	42	NUM
ftr-445	304	2	.	.	PUNCT
ftr-445	305	1	more	more	ADV
ftr-445	305	2	precisely	precisely	ADV
ftr-445	305	3	,	,	PUNCT
ftr-445	305	4	this	this	DET
ftr-445	305	5	provision	provision	NOUN
ftr-445	305	6	requires	require	VERB
ftr-445	305	7	inclusion	inclusion	NOUN
ftr-445	305	8	of	of	ADP
ftr-445	305	9	the	the	DET
ftr-445	305	10	gift	gift	NOUN
ftr-445	305	11	tax	tax	NOUN
ftr-445	305	12	paid	pay	VERB
ftr-445	305	13	by	by	ADP
ftr-445	305	14	the	the	DET
ftr-445	305	15	decedent	decedent	NOUN
ftr-445	305	16	(	(	PUNCT
ftr-445	305	17	or	or	CCONJ
ftr-445	305	18	by	by	ADP
ftr-445	305	19	the	the	DET
ftr-445	305	20	decedent	decedent	NOUN
ftr-445	305	21	's	's	PART
ftr-445	305	22	estate	estate	NOUN
ftr-445	305	23	)	)	PUNCT
ftr-445	305	24	on	on	ADP
ftr-445	305	25	any	any	DET
ftr-445	305	26	gift	gift	NOUN
ftr-445	305	27	made	make	VERB
ftr-445	305	28	by	by	ADP
ftr-445	305	29	the	the	DET
ftr-445	305	30	decedent	decedent	NOUN
ftr-445	305	31	or	or	CCONJ
ftr-445	305	32	by	by	ADP
ftr-445	305	33	the	the	DET
ftr-445	305	34	decedent	decedent	NOUN
ftr-445	305	35	's	's	PART
ftr-445	305	36	spouse	spouse	NOUN
ftr-445	305	37	within	within	ADP
ftr-445	305	38	three	three	NUM
ftr-445	305	39	years	year	NOUN
ftr-445	305	40	of	of	ADP
ftr-445	305	41	the	the	DET
ftr-445	305	42	decedent	decedent	NOUN
ftr-445	305	43	's	's	PART
ftr-445	305	44	death	death	NOUN
ftr-445	305	45	.	.	PUNCT
ftr-445	306	1	see	see	VERB
ftr-445	306	2	irc	irc	PROPN
ftr-445	306	3	§	§	PROPN
ftr-445	306	4	2035(b	2035(b	NUM
ftr-445	306	5	)	)	PUNCT
ftr-445	306	6	.	.	PUNCT
ftr-445	307	1	this	this	DET
ftr-445	307	2	provision	provision	NOUN
ftr-445	307	3	was	be	AUX
ftr-445	307	4	originally	originally	ADV
ftr-445	307	5	set	set	VERB
ftr-445	307	6	forth	forth	ADP
ftr-445	307	7	in	in	ADP
ftr-445	307	8	§	§	PROPN
ftr-445	307	9	2035(c	2035(c	NUM
ftr-445	307	10	)	)	PUNCT
ftr-445	307	11	prior	prior	ADV
ftr-445	307	12	to	to	ADP
ftr-445	307	13	the	the	DET
ftr-445	307	14	amendment	amendment	NOUN
ftr-445	307	15	made	make	VERB
ftr-445	307	16	by	by	ADP
ftr-445	307	17	the	the	DET
ftr-445	307	18	taxpayer	taxpayer	NOUN
ftr-445	307	19	relief	relief	PROPN
ftr-445	307	20	act	act	NOUN
ftr-445	307	21	of	of	ADP
ftr-445	307	22	1997	1997	NUM
ftr-445	307	23	.	.	PUNCT
ftr-445	308	1	the	the	DET
ftr-445	308	2	purpose	purpose	NOUN
ftr-445	308	3	of	of	ADP
ftr-445	308	4	adding	add	VERB
ftr-445	308	5	this	this	DET
ftr-445	308	6	provision	provision	NOUN
ftr-445	308	7	was	be	AUX
ftr-445	308	8	to	to	PART
ftr-445	308	9	eliminate	eliminate	VERB
ftr-445	308	10	the	the	DET
ftr-445	308	11	incentive	incentive	NOUN
ftr-445	308	12	for	for	ADP
ftr-445	308	13	making	make	VERB
ftr-445	308	14	deathbed	deathbe	VERB
ftr-445	308	15	taxable	taxable	ADJ
ftr-445	308	16	gifts	gift	NOUN
ftr-445	308	17	in	in	ADP
ftr-445	308	18	order	order	NOUN
ftr-445	308	19	to	to	PART
ftr-445	308	20	exclude	exclude	VERB
ftr-445	308	21	the	the	DET
ftr-445	308	22	resulting	result	VERB
ftr-445	308	23	gift	gift	NOUN
ftr-445	308	24	tax	tax	NOUN
ftr-445	308	25	payments	payment	NOUN
ftr-445	308	26	from	from	ADP
ftr-445	308	27	the	the	DET
ftr-445	308	28	donor	donor	NOUN
ftr-445	308	29	's	's	PART
ftr-445	308	30	transfer	transfer	NOUN
ftr-445	308	31	tax	tax	NOUN
ftr-445	308	32	base	base	NOUN
ftr-445	308	33	.	.	PUNCT
ftr-445	309	1	see	see	VERB
ftr-445	309	2	h.r	h.r	PROPN
ftr-445	309	3	.	.	PROPN
ftr-445	309	4	rep	rep	PROPN
ftr-445	309	5	.	.	PROPN
ftr-445	309	6	no	no	PROPN
ftr-445	309	7	.	.	NOUN
ftr-445	309	8	1380	1380	NUM
ftr-445	309	9	,	,	PUNCT
ftr-445	309	10	94th	94th	ADJ
ftr-445	309	11	cong	cong	NOUN
ftr-445	309	12	.	.	PROPN
ftr-445	310	1	,	,	PUNCT
ftr-445	310	2	2d	2d	PROPN
ftr-445	310	3	sess	sess	NOUN
ftr-445	310	4	.	.	PUNCT
ftr-445	311	1	14	14	NUM
ftr-445	311	2	(	(	PUNCT
ftr-445	311	3	1976	1976	NUM
ftr-445	311	4	)	)	PUNCT
ftr-445	311	5	.	.	PUNCT
ftr-445	312	1	19991	19991	NUM
ftr-445	312	2	florida	florida	PROPN
ftr-445	312	3	tax	tax	PROPN
ftr-445	312	4	review	review	NOUN
ftr-445	312	5	caused	cause	VERB
ftr-445	312	6	a	a	DET
ftr-445	312	7	much	much	ADV
ftr-445	312	8	larger	large	ADJ
ftr-445	312	9	amount	amount	NOUN
ftr-445	312	10	than	than	SCONJ
ftr-445	312	11	would	would	AUX
ftr-445	312	12	result	result	VERB
ftr-445	312	13	from	from	ADP
ftr-445	312	14	ordinary	ordinary	ADJ
ftr-445	312	15	post	post	ADJ
ftr-445	312	16	-	-	ADJ
ftr-445	312	17	gift	gift	ADJ
ftr-445	312	18	appreciation	appreciation	NOUN
ftr-445	312	19	to	to	PART
ftr-445	312	20	be	be	AUX
ftr-445	312	21	included	include	VERB
ftr-445	312	22	in	in	ADP
ftr-445	312	23	the	the	DET
ftr-445	312	24	donor	donor	NOUN
ftr-445	312	25	's	's	PART
ftr-445	312	26	gross	gross	ADJ
ftr-445	312	27	estate	estate	NOUN
ftr-445	312	28	than	than	ADP
ftr-445	312	29	the	the	DET
ftr-445	312	30	item	item	NOUN
ftr-445	312	31	's	's	PART
ftr-445	312	32	current	current	ADJ
ftr-445	312	33	value	value	NOUN
ftr-445	312	34	,	,	PUNCT
ftr-445	312	35	most	most	ADV
ftr-445	312	36	notably	notably	ADV
ftr-445	312	37	a	a	DET
ftr-445	312	38	gift	gift	NOUN
ftr-445	312	39	of	of	ADP
ftr-445	312	40	a	a	DET
ftr-445	312	41	life	life	NOUN
ftr-445	312	42	insurance	insurance	NOUN
ftr-445	312	43	policy	policy	NOUN
ftr-445	312	44	.	.	PUNCT
ftr-445	313	1	the	the	DET
ftr-445	313	2	1976	1976	NUM
ftr-445	313	3	act	act	NOUN
ftr-445	313	4	could	could	AUX
ftr-445	313	5	therefore	therefore	ADV
ftr-445	313	6	have	have	AUX
ftr-445	313	7	limited	limit	VERB
ftr-445	313	8	the	the	DET
ftr-445	313	9	scope	scope	NOUN
ftr-445	313	10	of	of	ADP
ftr-445	313	11	section	section	NOUN
ftr-445	313	12	2035	2035	NUM
ftr-445	313	13	by	by	ADP
ftr-445	313	14	making	make	VERB
ftr-445	313	15	it	it	PRON
ftr-445	313	16	applicable	applicable	ADJ
ftr-445	313	17	only	only	ADV
ftr-445	313	18	to	to	ADP
ftr-445	313	19	transfers	transfer	NOUN
ftr-445	313	20	having	have	VERB
ftr-445	313	21	the	the	DET
ftr-445	313	22	potential	potential	NOUN
ftr-445	313	23	for	for	ADP
ftr-445	313	24	abuse	abuse	NOUN
ftr-445	313	25	.	.	PUNCT
ftr-445	314	1	but	but	CCONJ
ftr-445	314	2	it	it	PRON
ftr-445	314	3	did	do	VERB
ftr-445	314	4	not	not	PART
ftr-445	314	5	.	.	PUNCT
ftr-445	315	1	instead	instead	ADV
ftr-445	315	2	,	,	PUNCT
ftr-445	315	3	the	the	DET
ftr-445	315	4	1976	1976	NUM
ftr-445	315	5	act	act	NOUN
ftr-445	315	6	expanded	expand	VERB
ftr-445	315	7	the	the	DET
ftr-445	315	8	scope	scope	NOUN
ftr-445	315	9	of	of	ADP
ftr-445	315	10	section	section	NOUN
ftr-445	315	11	2035	2035	NUM
ftr-445	315	12	.	.	PUNCT
ftr-445	316	1	before	before	ADP
ftr-445	316	2	1976	1976	NUM
ftr-445	316	3	,	,	PUNCT
ftr-445	316	4	section	section	NOUN
ftr-445	316	5	2035	2035	NUM
ftr-445	316	6	required	require	VERB
ftr-445	316	7	the	the	DET
ftr-445	316	8	inclusion	inclusion	NOUN
ftr-445	316	9	in	in	ADP
ftr-445	316	10	a	a	DET
ftr-445	316	11	decedent	decedent	NOUN
ftr-445	316	12	's	's	PART
ftr-445	316	13	gross	gross	ADJ
ftr-445	316	14	estate	estate	NOUN
ftr-445	316	15	of	of	ADP
ftr-445	316	16	the	the	DET
ftr-445	316	17	value	value	NOUN
ftr-445	316	18	of	of	ADP
ftr-445	316	19	all	all	DET
ftr-445	316	20	property	property	NOUN
ftr-445	316	21	,	,	PUNCT
ftr-445	316	22	including	include	VERB
ftr-445	316	23	life	life	NOUN
ftr-445	316	24	insurance	insurance	NOUN
ftr-445	316	25	,	,	PUNCT
ftr-445	316	26	given	give	VERB
ftr-445	316	27	away	away	ADP
ftr-445	316	28	by	by	ADP
ftr-445	316	29	the	the	DET
ftr-445	316	30	decedent	decedent	NOUN
ftr-445	316	31	within	within	ADP
ftr-445	316	32	three	three	NUM
ftr-445	316	33	years	year	NOUN
ftr-445	316	34	of	of	ADP
ftr-445	316	35	death	death	NOUN
ftr-445	316	36	,	,	PUNCT
ftr-445	316	37	but	but	CCONJ
ftr-445	316	38	only	only	ADV
ftr-445	316	39	if	if	SCONJ
ftr-445	316	40	the	the	DET
ftr-445	316	41	transfer	transfer	NOUN
ftr-445	316	42	was	be	AUX
ftr-445	316	43	made	make	VERB
ftr-445	316	44	in	in	ADP
ftr-445	316	45	contemplation	contemplation	NOUN
ftr-445	316	46	of	of	ADP
ftr-445	316	47	death	death	NOUN
ftr-445	316	48	.	.	PUNCT
ftr-445	317	1	the	the	DET
ftr-445	317	2	1976	1976	NUM
ftr-445	317	3	act	act	NOUN
ftr-445	317	4	eliminated	eliminate	VERB
ftr-445	317	5	the	the	DET
ftr-445	317	6	contemplation	contemplation	NOUN
ftr-445	317	7	of	of	ADP
ftr-445	317	8	death	death	NOUN
ftr-445	317	9	requirement	requirement	NOUN
ftr-445	317	10	.	.	PUNCT
ftr-445	318	1	as	as	SCONJ
ftr-445	318	2	revised	revise	VERB
ftr-445	318	3	in	in	ADP
ftr-445	318	4	1976	1976	NUM
ftr-445	318	5	,	,	PUNCT
ftr-445	318	6	section	section	NOUN
ftr-445	318	7	2035	2035	NUM
ftr-445	318	8	required	require	VERB
ftr-445	318	9	the	the	DET
ftr-445	318	10	inclusion	inclusion	NOUN
ftr-445	318	11	of	of	ADP
ftr-445	318	12	all	all	DET
ftr-445	318	13	gifts	gift	NOUN
ftr-445	318	14	made	make	VERB
ftr-445	318	15	within	within	ADP
ftr-445	318	16	three	three	NUM
ftr-445	318	17	years	year	NOUN
ftr-445	318	18	of	of	ADP
ftr-445	318	19	death	death	NOUN
ftr-445	318	20	,	,	PUNCT
ftr-445	318	21	regardless	regardless	ADV
ftr-445	318	22	of	of	ADP
ftr-445	318	23	motive	motive	NOUN
ftr-445	318	24	.	.	PUNCT
ftr-445	319	1	the	the	DET
ftr-445	319	2	economic	economic	ADJ
ftr-445	319	3	recovery	recovery	NOUN
ftr-445	319	4	tax	tax	NOUN
ftr-445	319	5	act	act	NOUN
ftr-445	319	6	of	of	ADP
ftr-445	319	7	1981	1981	NUM
ftr-445	319	8	made	make	VERB
ftr-445	319	9	section	section	NOUN
ftr-445	319	10	2035	2035	NUM
ftr-445	319	11	no	no	ADV
ftr-445	319	12	longer	long	ADV
ftr-445	319	13	applicable	applicable	ADJ
ftr-445	319	14	to	to	ADP
ftr-445	319	15	all	all	DET
ftr-445	319	16	gifts	gift	NOUN
ftr-445	319	17	within	within	ADP
ftr-445	319	18	three	three	NUM
ftr-445	319	19	years	year	NOUN
ftr-445	319	20	of	of	ADP
ftr-445	319	21	death.43	death.43	PROPN
ftr-445	319	22	the	the	DET
ftr-445	319	23	1981	1981	NUM
ftr-445	319	24	act	act	NOUN
ftr-445	319	25	confined	confine	VERB
ftr-445	319	26	section	section	NOUN
ftr-445	319	27	2035	2035	NUM
ftr-445	319	28	to	to	ADP
ftr-445	319	29	what	what	PRON
ftr-445	319	30	we	we	PRON
ftr-445	319	31	call	call	VERB
ftr-445	319	32	"	"	PUNCT
ftr-445	319	33	tainted	taint	VERB
ftr-445	319	34	gifts"-gifts	gifts"-gift	NOUN
ftr-445	319	35	of	of	ADP
ftr-445	319	36	an	an	DET
ftr-445	319	37	interest	interest	NOUN
ftr-445	319	38	in	in	ADP
ftr-445	319	39	or	or	CCONJ
ftr-445	319	40	power	power	NOUN
ftr-445	319	41	over	over	ADP
ftr-445	319	42	property	property	NOUN
ftr-445	319	43	that	that	PRON
ftr-445	319	44	would	would	AUX
ftr-445	319	45	have	have	AUX
ftr-445	319	46	been	be	AUX
ftr-445	319	47	included	include	VERB
ftr-445	319	48	in	in	ADP
ftr-445	319	49	the	the	DET
ftr-445	319	50	decedent	decedent	NOUN
ftr-445	319	51	's	's	PART
ftr-445	319	52	gross	gross	ADJ
ftr-445	319	53	estate	estate	NOUN
ftr-445	319	54	under	under	ADP
ftr-445	319	55	sections	section	NOUN
ftr-445	319	56	2036	2036	NUM
ftr-445	319	57	through	through	ADP
ftr-445	319	58	2038	2038	NUM
ftr-445	319	59	or	or	CCONJ
ftr-445	319	60	section	section	NOUN
ftr-445	319	61	2042	2042	NUM
ftr-445	319	62	had	have	VERB
ftr-445	319	63	the	the	DET
ftr-445	319	64	transfer	transfer	NOUN
ftr-445	319	65	not	not	PART
ftr-445	319	66	taken	take	VERB
ftr-445	319	67	place	place	NOUN
ftr-445	319	68	.	.	PUNCT
ftr-445	319	69	'	'	PUNCT
ftr-445	320	1	the	the	DET
ftr-445	320	2	1981	1981	NUM
ftr-445	320	3	act	act	NOUN
ftr-445	320	4	also	also	ADV
ftr-445	320	5	retained	retain	VERB
ftr-445	320	6	the	the	DET
ftr-445	320	7	provision	provision	NOUN
ftr-445	320	8	pertaining	pertain	VERB
ftr-445	320	9	to	to	ADP
ftr-445	320	10	the	the	DET
ftr-445	320	11	43	43	NUM
ftr-445	320	12	.	.	PUNCT
ftr-445	321	1	see	see	VERB
ftr-445	321	2	irc	irc	PROPN
ftr-445	321	3	§	§	PROPN
ftr-445	321	4	2035(a	2035(a	NOUN
ftr-445	321	5	)	)	PUNCT
ftr-445	321	6	.	.	PUNCT
ftr-445	322	1	this	this	DET
ftr-445	322	2	narrowing	narrowing	NOUN
ftr-445	322	3	of	of	ADP
ftr-445	322	4	the	the	DET
ftr-445	322	5	scope	scope	NOUN
ftr-445	322	6	of	of	ADP
ftr-445	322	7	§	§	PROPN
ftr-445	322	8	2035	2035	NUM
ftr-445	322	9	was	be	AUX
ftr-445	322	10	originally	originally	ADV
ftr-445	322	11	set	set	VERB
ftr-445	322	12	forth	forth	ADP
ftr-445	322	13	in	in	ADP
ftr-445	322	14	§	§	PROPN
ftr-445	322	15	2035(d)(1	2035(d)(1	NUM
ftr-445	322	16	)	)	PUNCT
ftr-445	322	17	prior	prior	ADV
ftr-445	322	18	to	to	ADP
ftr-445	322	19	the	the	DET
ftr-445	322	20	amendment	amendment	NOUN
ftr-445	322	21	made	make	VERB
ftr-445	322	22	by	by	ADP
ftr-445	322	23	the	the	DET
ftr-445	322	24	taxpayer	taxpayer	NOUN
ftr-445	322	25	relief	relief	PROPN
ftr-445	322	26	act	act	NOUN
ftr-445	322	27	of	of	ADP
ftr-445	322	28	1997	1997	NUM
ftr-445	322	29	.	.	PUNCT
ftr-445	323	1	for	for	ADP
ftr-445	323	2	an	an	DET
ftr-445	323	3	article	article	NOUN
ftr-445	323	4	urging	urge	VERB
ftr-445	323	5	congress	congress	PROPN
ftr-445	323	6	to	to	PART
ftr-445	323	7	return	return	VERB
ftr-445	323	8	§	§	PROPN
ftr-445	323	9	2035	2035	NUM
ftr-445	323	10	to	to	ADP
ftr-445	323	11	the	the	DET
ftr-445	323	12	form	form	NOUN
ftr-445	323	13	it	it	PRON
ftr-445	323	14	took	take	VERB
ftr-445	323	15	under	under	ADP
ftr-445	323	16	the	the	DET
ftr-445	323	17	1976	1976	NUM
ftr-445	323	18	act	act	NOUN
ftr-445	323	19	,	,	PUNCT
ftr-445	323	20	under	under	ADP
ftr-445	323	21	which	which	PRON
ftr-445	323	22	all	all	DET
ftr-445	323	23	gifts	gift	NOUN
ftr-445	323	24	within	within	ADP
ftr-445	323	25	three	three	NUM
ftr-445	323	26	years	year	NOUN
ftr-445	323	27	of	of	ADP
ftr-445	323	28	death	death	NOUN
ftr-445	323	29	were	be	AUX
ftr-445	323	30	included	include	VERB
ftr-445	323	31	in	in	ADP
ftr-445	323	32	the	the	DET
ftr-445	323	33	donor	donor	NOUN
ftr-445	323	34	's	's	PART
ftr-445	323	35	gross	gross	ADJ
ftr-445	323	36	estate	estate	NOUN
ftr-445	323	37	,	,	PUNCT
ftr-445	323	38	see	see	VERB
ftr-445	323	39	jeffrey	jeffrey	PROPN
ftr-445	323	40	g.	g.	PROPN
ftr-445	323	41	sherman	sherman	PROPN
ftr-445	323	42	,	,	PUNCT
ftr-445	323	43	hairsplitting	hairsplitte	VERB
ftr-445	323	44	under	under	ADP
ftr-445	323	45	irc	irc	PROPN
ftr-445	323	46	section	section	NOUN
ftr-445	323	47	2035(d	2035(d	NOUN
ftr-445	323	48	):	):	PUNCT
ftr-445	323	49	the	the	DET
ftr-445	323	50	cause	cause	NOUN
ftr-445	323	51	and	and	CCONJ
ftr-445	323	52	the	the	DET
ftr-445	323	53	cure	cure	NOUN
ftr-445	323	54	,	,	PUNCT
ftr-445	323	55	16	16	NUM
ftr-445	323	56	va	va	NOUN
ftr-445	323	57	.	.	PUNCT
ftr-445	324	1	tax	tax	PROPN
ftr-445	324	2	rev	rev	PROPN
ftr-445	324	3	.	.	PROPN
ftr-445	324	4	111	111	NUM
ftr-445	324	5	(	(	PUNCT
ftr-445	324	6	1996	1996	NUM
ftr-445	324	7	)	)	PUNCT
ftr-445	324	8	.	.	PUNCT
ftr-445	325	1	44	44	NUM
ftr-445	325	2	.	.	PUNCT
ftr-445	326	1	see	see	VERB
ftr-445	326	2	irc	irc	PROPN
ftr-445	326	3	§	§	PROPN
ftr-445	326	4	2035(a)(2	2035(a)(2	NOUN
ftr-445	326	5	)	)	PUNCT
ftr-445	326	6	.	.	PUNCT
ftr-445	327	1	this	this	DET
ftr-445	327	2	provision	provision	NOUN
ftr-445	327	3	was	be	AUX
ftr-445	327	4	originally	originally	ADV
ftr-445	327	5	set	set	VERB
ftr-445	327	6	forth	forth	ADP
ftr-445	327	7	in	in	ADP
ftr-445	327	8	§	§	PROPN
ftr-445	327	9	2035(d)(2	2035(d)(2	NUM
ftr-445	327	10	)	)	PUNCT
ftr-445	327	11	prior	prior	ADV
ftr-445	327	12	to	to	ADP
ftr-445	327	13	the	the	DET
ftr-445	327	14	amendment	amendment	NOUN
ftr-445	327	15	made	make	VERB
ftr-445	327	16	by	by	ADP
ftr-445	327	17	the	the	DET
ftr-445	327	18	taxpayer	taxpayer	NOUN
ftr-445	327	19	relief	relief	PROPN
ftr-445	327	20	act	act	NOUN
ftr-445	327	21	of	of	ADP
ftr-445	327	22	1997	1997	NUM
ftr-445	327	23	.	.	PUNCT
ftr-445	328	1	in	in	ADP
ftr-445	328	2	general	general	ADJ
ftr-445	328	3	terms	term	NOUN
ftr-445	328	4	,	,	PUNCT
ftr-445	328	5	irc	irc	PROPN
ftr-445	328	6	§	§	PROPN
ftr-445	328	7	2036	2036	NUM
ftr-445	328	8	includes	include	VERB
ftr-445	328	9	in	in	ADP
ftr-445	328	10	the	the	DET
ftr-445	328	11	gross	gross	ADJ
ftr-445	328	12	estate	estate	NOUN
ftr-445	328	13	transfers	transfer	NOUN
ftr-445	328	14	with	with	ADP
ftr-445	328	15	a	a	DET
ftr-445	328	16	retained	retain	VERB
ftr-445	328	17	life	life	NOUN
ftr-445	328	18	estate	estate	NOUN
ftr-445	328	19	,	,	PUNCT
ftr-445	328	20	§	§	PROPN
ftr-445	328	21	2037	2037	NUM
ftr-445	328	22	includes	include	VERB
ftr-445	328	23	transfers	transfer	NOUN
ftr-445	328	24	with	with	ADP
ftr-445	328	25	a	a	DET
ftr-445	328	26	retained	retain	VERB
ftr-445	328	27	reversionary	reversionary	ADJ
ftr-445	328	28	interest	interest	NOUN
ftr-445	328	29	,	,	PUNCT
ftr-445	328	30	and	and	CCONJ
ftr-445	328	31	§	§	PROPN
ftr-445	328	32	2038	2038	NUM
ftr-445	328	33	includes	include	VERB
ftr-445	328	34	transfers	transfer	NOUN
ftr-445	328	35	with	with	ADP
ftr-445	328	36	a	a	DET
ftr-445	328	37	power	power	NOUN
ftr-445	328	38	to	to	PART
ftr-445	328	39	alter	alter	VERB
ftr-445	328	40	,	,	PUNCT
ftr-445	328	41	amend	amend	VERB
ftr-445	328	42	,	,	PUNCT
ftr-445	328	43	revoke	revoke	VERB
ftr-445	328	44	,	,	PUNCT
ftr-445	328	45	or	or	CCONJ
ftr-445	328	46	terminate	terminate	NOUN
ftr-445	328	47	.	.	PUNCT
ftr-445	329	1	the	the	DET
ftr-445	329	2	inclusion	inclusion	NOUN
ftr-445	329	3	of	of	ADP
ftr-445	329	4	§	§	PROPN
ftr-445	329	5	2038	2038	NUM
ftr-445	329	6	in	in	ADP
ftr-445	329	7	§	§	PROPN
ftr-445	329	8	2035	2035	NUM
ftr-445	329	9	's	's	PART
ftr-445	329	10	list	list	NOUN
ftr-445	329	11	of	of	ADP
ftr-445	329	12	tainted	tainted	ADJ
ftr-445	329	13	gifts	gift	NOUN
ftr-445	329	14	was	be	AUX
ftr-445	329	15	probably	probably	ADV
ftr-445	329	16	unnecessary	unnecessary	ADJ
ftr-445	329	17	,	,	PUNCT
ftr-445	329	18	since	since	SCONJ
ftr-445	329	19	§	§	PROPN
ftr-445	329	20	2038	2038	NUM
ftr-445	329	21	itself	itself	PRON
ftr-445	329	22	already	already	ADV
ftr-445	329	23	provided	provide	VERB
ftr-445	329	24	that	that	SCONJ
ftr-445	329	25	a	a	DET
ftr-445	329	26	relinquishment	relinquishment	NOUN
ftr-445	329	27	of	of	ADP
ftr-445	329	28	the	the	DET
ftr-445	329	29	power	power	NOUN
ftr-445	329	30	to	to	PART
ftr-445	329	31	alter	alter	VERB
ftr-445	329	32	,	,	PUNCT
ftr-445	329	33	amend	amend	VERB
ftr-445	329	34	,	,	PUNCT
ftr-445	329	35	revoke	revoke	VERB
ftr-445	329	36	,	,	PUNCT
ftr-445	329	37	or	or	CCONJ
ftr-445	329	38	terminate	terminate	VERB
ftr-445	329	39	within	within	ADP
ftr-445	329	40	three	three	NUM
ftr-445	329	41	years	year	NOUN
ftr-445	329	42	of	of	ADP
ftr-445	329	43	death	death	NOUN
ftr-445	329	44	causes	cause	VERB
ftr-445	329	45	the	the	DET
ftr-445	329	46	full	full	ADJ
ftr-445	329	47	value	value	NOUN
ftr-445	329	48	of	of	ADP
ftr-445	329	49	the	the	DET
ftr-445	329	50	property	property	NOUN
ftr-445	329	51	to	to	PART
ftr-445	329	52	be	be	AUX
ftr-445	329	53	included	include	VERB
ftr-445	329	54	in	in	ADP
ftr-445	329	55	the	the	DET
ftr-445	329	56	decedent	decedent	NOUN
ftr-445	329	57	's	's	PART
ftr-445	329	58	gross	gross	ADJ
ftr-445	329	59	estate	estate	NOUN
ftr-445	329	60	.	.	PUNCT
ftr-445	330	1	see	see	VERB
ftr-445	330	2	irc	irc	PROPN
ftr-445	330	3	§	§	PROPN
ftr-445	330	4	2038(a)(1	2038(a)(1	NUM
ftr-445	330	5	)	)	PUNCT
ftr-445	330	6	.	.	PUNCT
ftr-445	331	1	congress	congress	PROPN
ftr-445	331	2	should	should	AUX
ftr-445	331	3	reconsider	reconsider	VERB
ftr-445	331	4	its	its	PRON
ftr-445	331	5	decision	decision	NOUN
ftr-445	331	6	to	to	PART
ftr-445	331	7	classify	classify	VERB
ftr-445	331	8	a	a	DET
ftr-445	331	9	gift	gift	NOUN
ftr-445	331	10	of	of	ADP
ftr-445	331	11	a	a	DET
ftr-445	331	12	retained	retain	VERB
ftr-445	331	13	life	life	NOUN
ftr-445	331	14	estate	estate	NOUN
ftr-445	331	15	or	or	CCONJ
ftr-445	331	16	a	a	DET
ftr-445	331	17	relinquishment	relinquishment	NOUN
ftr-445	331	18	of	of	ADP
ftr-445	331	19	a	a	DET
ftr-445	331	20	power	power	NOUN
ftr-445	331	21	to	to	PART
ftr-445	331	22	revoke	revoke	VERB
ftr-445	331	23	within	within	ADP
ftr-445	331	24	3	3	NUM
ftr-445	331	25	years	year	NOUN
ftr-445	331	26	of	of	ADP
ftr-445	331	27	death	death	NOUN
ftr-445	331	28	as	as	ADP
ftr-445	331	29	a	a	DET
ftr-445	331	30	tainted	tainted	ADJ
ftr-445	331	31	gift	gift	NOUN
ftr-445	331	32	to	to	ADP
ftr-445	331	33	which	which	PRON
ftr-445	331	34	§	§	PROPN
ftr-445	331	35	2035	2035	NUM
ftr-445	331	36	applies	applie	NOUN
ftr-445	331	37	.	.	PUNCT
ftr-445	332	1	under	under	ADP
ftr-445	332	2	irc	irc	PROPN
ftr-445	332	3	§	§	PROPN
ftr-445	332	4	2702	2702	NUM
ftr-445	332	5	,	,	PUNCT
ftr-445	332	6	added	add	VERB
ftr-445	332	7	to	to	ADP
ftr-445	332	8	the	the	DET
ftr-445	332	9	code	code	NOUN
ftr-445	332	10	in	in	ADP
ftr-445	332	11	1990	1990	NUM
ftr-445	332	12	,	,	PUNCT
ftr-445	332	13	a	a	DET
ftr-445	332	14	transfer	transfer	NOUN
ftr-445	332	15	to	to	ADP
ftr-445	332	16	a	a	DET
ftr-445	332	17	family	family	NOUN
ftr-445	332	18	member	member	NOUN
ftr-445	332	19	with	with	ADP
ftr-445	332	20	a	a	DET
ftr-445	332	21	retained	retain	VERB
ftr-445	332	22	life	life	NOUN
ftr-445	332	23	estate	estate	NOUN
ftr-445	332	24	subjects	subject	NOUN
ftr-445	332	25	the	the	DET
ftr-445	332	26	full	full	ADJ
ftr-445	332	27	value	value	NOUN
ftr-445	332	28	of	of	ADP
ftr-445	332	29	the	the	DET
ftr-445	332	30	property	property	NOUN
ftr-445	332	31	to	to	PART
ftr-445	332	32	gift	gift	VERB
ftr-445	332	33	taxation	taxation	NOUN
ftr-445	332	34	,	,	PUNCT
ftr-445	332	35	not	not	PART
ftr-445	332	36	the	the	DET
ftr-445	332	37	value	value	NOUN
ftr-445	332	38	of	of	ADP
ftr-445	332	39	the	the	DET
ftr-445	332	40	remainder	remainder	NOUN
ftr-445	332	41	interest	interest	NOUN
ftr-445	332	42	.	.	PUNCT
ftr-445	333	1	the	the	DET
ftr-445	333	2	original	original	ADJ
ftr-445	333	3	transfer	transfer	NOUN
ftr-445	333	4	,	,	PUNCT
ftr-445	333	5	whether	whether	SCONJ
ftr-445	333	6	within	within	ADP
ftr-445	333	7	or	or	CCONJ
ftr-445	333	8	more	more	ADJ
ftr-445	333	9	than	than	ADP
ftr-445	333	10	3	3	NUM
ftr-445	333	11	years	year	NOUN
ftr-445	333	12	before	before	ADP
ftr-445	333	13	death	death	NOUN
ftr-445	333	14	,	,	PUNCT
ftr-445	333	15	is	be	AUX
ftr-445	333	16	in	in	ADP
ftr-445	333	17	effect	effect	NOUN
ftr-445	333	18	treated	treat	VERB
ftr-445	333	19	as	as	ADP
ftr-445	333	20	an	an	DET
ftr-445	333	21	outright	outright	ADJ
ftr-445	333	22	gift	gift	NOUN
ftr-445	333	23	with	with	ADP
ftr-445	333	24	no	no	DET
ftr-445	333	25	strings	string	NOUN
ftr-445	333	26	attached	attach	VERB
ftr-445	333	27	.	.	PUNCT
ftr-445	334	1	under	under	ADP
ftr-445	334	2	regs	reg	NOUN
ftr-445	334	3	.	.	PUNCT
ftr-445	335	1	§	§	PROPN
ftr-445	335	2	25.2511	25.2511	NUM
ftr-445	335	3	-	-	SYM
ftr-445	335	4	2	2	NUM
ftr-445	335	5	,	,	PUNCT
ftr-445	335	6	a	a	DET
ftr-445	335	7	relinquishment	relinquishment	NOUN
ftr-445	335	8	of	of	ADP
ftr-445	335	9	a	a	DET
ftr-445	335	10	power	power	NOUN
ftr-445	335	11	to	to	PART
ftr-445	335	12	revoke	revoke	VERB
ftr-445	335	13	,	,	PUNCT
ftr-445	335	14	whether	whether	SCONJ
ftr-445	335	15	within	within	ADP
ftr-445	335	16	or	or	CCONJ
ftr-445	335	17	more	more	ADJ
ftr-445	335	18	than	than	ADP
ftr-445	335	19	three	three	NUM
ftr-445	335	20	years	year	NOUN
ftr-445	335	21	before	before	ADP
ftr-445	335	22	death	death	NOUN
ftr-445	335	23	,	,	PUNCT
ftr-445	335	24	subjects	subject	VERB
ftr-445	335	25	the	the	DET
ftr-445	335	26	full	full	ADJ
ftr-445	335	27	value	value	NOUN
ftr-445	335	28	of	of	ADP
ftr-445	335	29	the	the	DET
ftr-445	335	30	property	property	NOUN
ftr-445	335	31	to	to	PART
ftr-445	335	32	gift	gift	VERB
ftr-445	335	33	taxation	taxation	NOUN
ftr-445	335	34	.	.	PUNCT
ftr-445	336	1	because	because	SCONJ
ftr-445	336	2	the	the	DET
ftr-445	336	3	question	question	NOUN
ftr-445	336	4	of	of	ADP
ftr-445	336	5	whether	whether	SCONJ
ftr-445	336	6	congress	congress	PROPN
ftr-445	336	7	should	should	AUX
ftr-445	336	8	amend	amend	VERB
ftr-445	336	9	§	§	PROPN
ftr-445	336	10	2035	2035	NUM
ftr-445	336	11	to	to	PART
ftr-445	336	12	remove	remove	VERB
ftr-445	336	13	these	these	DET
ftr-445	336	14	types	type	NOUN
ftr-445	336	15	of	of	ADP
ftr-445	336	16	gifts	gift	NOUN
ftr-445	336	17	from	from	ADP
ftr-445	336	18	the	the	DET
ftr-445	336	19	tainted	tainted	ADJ
ftr-445	336	20	gift	gift	NOUN
ftr-445	336	21	category	category	NOUN
ftr-445	336	22	is	be	AUX
ftr-445	336	23	beyond	beyond	ADP
ftr-445	336	24	the	the	DET
ftr-445	336	25	scope	scope	NOUN
ftr-445	336	26	of	of	ADP
ftr-445	336	27	this	this	DET
ftr-445	336	28	article	article	NOUN
ftr-445	336	29	,	,	PUNCT
ftr-445	336	30	we	we	PRON
ftr-445	336	31	do	do	AUX
ftr-445	336	32	not	not	PART
ftr-445	336	33	discuss	discuss	VERB
ftr-445	336	34	the	the	DET
ftr-445	336	35	question	question	NOUN
ftr-445	336	36	further	far	ADV
ftr-445	336	37	.	.	PUNCT
ftr-445	337	1	for	for	ADP
ftr-445	337	2	a	a	DET
ftr-445	337	3	more	more	ADV
ftr-445	337	4	complete	complete	ADJ
ftr-445	337	5	discussion	discussion	NOUN
ftr-445	337	6	of	of	ADP
ftr-445	337	7	this	this	DET
ftr-445	337	8	question	question	NOUN
ftr-445	337	9	,	,	PUNCT
ftr-445	337	10	see	see	VERB
ftr-445	337	11	sherman	sherman	PROPN
ftr-445	337	12	,	,	PUNCT
ftr-445	337	13	supra	supra	PROPN
ftr-445	337	14	note	note	PROPN
ftr-445	337	15	43	43	NUM
ftr-445	337	16	,	,	PUNCT
ftr-445	337	17	at	at	ADP
ftr-445	337	18	148	148	NUM
ftr-445	337	19	-	-	SYM
ftr-445	337	20	51	51	NUM
ftr-445	337	21	.	.	PUNCT
ftr-445	338	1	[	[	X
ftr-445	338	2	vol	vol	NOUN
ftr-445	338	3	4:5	4:5	NUM
ftr-445	338	4	tax	tax	NOUN
ftr-445	338	5	consequences	consequence	NOUN
ftr-445	338	6	of	of	ADP
ftr-445	338	7	assigning	assign	VERB
ftr-445	338	8	life	life	NOUN
ftr-445	338	9	insurance	insurance	NOUN
ftr-445	338	10	inclusion	inclusion	NOUN
ftr-445	338	11	of	of	ADP
ftr-445	338	12	the	the	DET
ftr-445	338	13	gift	gift	NOUN
ftr-445	338	14	tax	tax	NOUN
ftr-445	338	15	on	on	ADP
ftr-445	338	16	all	all	DET
ftr-445	338	17	gifts	gift	NOUN
ftr-445	338	18	within	within	ADP
ftr-445	338	19	three	three	NUM
ftr-445	338	20	years	year	NOUN
ftr-445	338	21	of	of	ADP
ftr-445	338	22	death	death	NOUN
ftr-445	338	23	.	.	PUNCT
ftr-445	339	1	5	5	NUM
ftr-445	339	2	congress	congress	PROPN
ftr-445	339	3	restyled	restyle	VERB
ftr-445	339	4	and	and	CCONJ
ftr-445	339	5	reorganized	reorganize	VERB
ftr-445	339	6	section	section	NOUN
ftr-445	339	7	2035	2035	NUM
ftr-445	339	8	in	in	ADP
ftr-445	339	9	the	the	DET
ftr-445	339	10	taxpayer	taxpayer	NOUN
ftr-445	339	11	relief	relief	NOUN
ftr-445	339	12	act	act	NOUN
ftr-445	339	13	of	of	ADP
ftr-445	339	14	1997	1997	NUM
ftr-445	339	15	.	.	PUNCT
ftr-445	340	1	although	although	SCONJ
ftr-445	340	2	congress	congress	PROPN
ftr-445	340	3	largely	largely	ADV
ftr-445	340	4	retained	retain	VERB
ftr-445	340	5	the	the	DET
ftr-445	340	6	substance	substance	NOUN
ftr-445	340	7	of	of	ADP
ftr-445	340	8	the	the	DET
ftr-445	340	9	1981	1981	NUM
ftr-445	340	10	revisions	revision	NOUN
ftr-445	340	11	,	,	PUNCT
ftr-445	340	12	it	it	PRON
ftr-445	340	13	shifted	shift	VERB
ftr-445	340	14	the	the	DET
ftr-445	340	15	wording	wording	NOUN
ftr-445	340	16	in	in	ADP
ftr-445	340	17	a	a	DET
ftr-445	340	18	subtle	subtle	ADJ
ftr-445	340	19	but	but	CCONJ
ftr-445	340	20	significant	significant	ADJ
ftr-445	340	21	way	way	NOUN
ftr-445	340	22	.	.	PUNCT
ftr-445	341	1	as	as	SCONJ
ftr-445	341	2	reformulated	reformulate	VERB
ftr-445	341	3	in	in	ADP
ftr-445	341	4	1997	1997	NUM
ftr-445	341	5	,	,	PUNCT
ftr-445	341	6	section	section	NOUN
ftr-445	341	7	2035	2035	NUM
ftr-445	341	8	straightforwardly	straightforwardly	ADV
ftr-445	341	9	includes	include	VERB
ftr-445	341	10	the	the	DET
ftr-445	341	11	amount	amount	NOUN
ftr-445	341	12	that	that	PRON
ftr-445	341	13	would	would	AUX
ftr-445	341	14	have	have	AUX
ftr-445	341	15	been	be	AUX
ftr-445	341	16	included	include	VERB
ftr-445	341	17	had	have	VERB
ftr-445	341	18	the	the	DET
ftr-445	341	19	tainted	taint	VERB
ftr-445	341	20	gift	gift	NOUN
ftr-445	341	21	not	not	PART
ftr-445	341	22	been	be	AUX
ftr-445	341	23	made	make	VERB
ftr-445	341	24	.	.	PUNCT
ftr-445	341	25	'	'	PUNCT
ftr-445	342	1	the	the	DET
ftr-445	342	2	preceding	precede	VERB
ftr-445	342	3	version	version	NOUN
ftr-445	342	4	was	be	AUX
ftr-445	342	5	less	less	ADV
ftr-445	342	6	clear	clear	ADJ
ftr-445	342	7	regarding	regard	VERB
ftr-445	342	8	how	how	SCONJ
ftr-445	342	9	the	the	DET
ftr-445	342	10	amount	amount	NOUN
ftr-445	342	11	to	to	PART
ftr-445	342	12	be	be	AUX
ftr-445	342	13	included	include	VERB
ftr-445	342	14	was	be	AUX
ftr-445	342	15	to	to	PART
ftr-445	342	16	be	be	AUX
ftr-445	342	17	calculated.47	calculated.47	NOUN
ftr-445	342	18	in	in	ADP
ftr-445	342	19	sum	sum	NOUN
ftr-445	342	20	,	,	PUNCT
ftr-445	342	21	although	although	SCONJ
ftr-445	342	22	section	section	NOUN
ftr-445	342	23	2035	2035	NUM
ftr-445	342	24	has	have	AUX
ftr-445	342	25	undergone	undergo	VERB
ftr-445	342	26	significant	significant	ADJ
ftr-445	342	27	change	change	NOUN
ftr-445	342	28	over	over	ADP
ftr-445	342	29	the	the	DET
ftr-445	342	30	years	year	NOUN
ftr-445	342	31	,	,	PUNCT
ftr-445	342	32	the	the	DET
ftr-445	342	33	need	need	NOUN
ftr-445	342	34	for	for	ADP
ftr-445	342	35	section	section	NOUN
ftr-445	342	36	2035	2035	NUM
ftr-445	342	37	to	to	PART
ftr-445	342	38	prevent	prevent	VERB
ftr-445	342	39	evasion	evasion	NOUN
ftr-445	342	40	of	of	ADP
ftr-445	342	41	section	section	NOUN
ftr-445	342	42	2042	2042	NUM
ftr-445	342	43	has	have	AUX
ftr-445	342	44	remained	remain	VERB
ftr-445	342	45	constant	constant	ADJ
ftr-445	342	46	.	.	PUNCT
ftr-445	343	1	iv	iv	X
ftr-445	343	2	.	.	PUNCT
ftr-445	344	1	assignment	assignment	NOUN
ftr-445	344	2	more	more	ADJ
ftr-445	344	3	than	than	ADP
ftr-445	344	4	three	three	NUM
ftr-445	344	5	years	year	NOUN
ftr-445	344	6	before	before	ADP
ftr-445	344	7	death	death	NOUN
ftr-445	344	8	if	if	SCONJ
ftr-445	344	9	,	,	PUNCT
ftr-445	344	10	more	more	ADJ
ftr-445	344	11	than	than	ADP
ftr-445	344	12	three	three	NUM
ftr-445	344	13	years	year	NOUN
ftr-445	344	14	before	before	ADP
ftr-445	344	15	death	death	NOUN
ftr-445	344	16	,	,	PUNCT
ftr-445	344	17	an	an	DET
ftr-445	344	18	insured	insure	VERB
ftr-445	344	19	assigns	assign	NOUN
ftr-445	344	20	to	to	ADP
ftr-445	344	21	another	another	PRON
ftr-445	344	22	all	all	DET
ftr-445	344	23	incidents	incident	NOUN
ftr-445	344	24	of	of	ADP
ftr-445	344	25	ownership	ownership	NOUN
ftr-445	344	26	in	in	ADP
ftr-445	344	27	a	a	DET
ftr-445	344	28	life	life	NOUN
ftr-445	344	29	insurance	insurance	NOUN
ftr-445	344	30	policy	policy	NOUN
ftr-445	344	31	(	(	PUNCT
ftr-445	344	32	whether	whether	SCONJ
ftr-445	344	33	the	the	DET
ftr-445	344	34	assignment	assignment	NOUN
ftr-445	344	35	is	be	AUX
ftr-445	344	36	made	make	VERB
ftr-445	344	37	outright	outright	ADJ
ftr-445	344	38	or	or	CCONJ
ftr-445	344	39	in	in	ADP
ftr-445	344	40	trust	trust	NOUN
ftr-445	344	41	)	)	PUNCT
ftr-445	344	42	,	,	PUNCT
ftr-445	344	43	the	the	DET
ftr-445	344	44	proceeds	proceed	NOUN
ftr-445	344	45	of	of	ADP
ftr-445	344	46	the	the	DET
ftr-445	344	47	policy	policy	NOUN
ftr-445	344	48	will	will	AUX
ftr-445	344	49	not	not	PART
ftr-445	344	50	be	be	AUX
ftr-445	344	51	included	include	VERB
ftr-445	344	52	in	in	ADP
ftr-445	344	53	the	the	DET
ftr-445	344	54	insured	insure	VERB
ftr-445	344	55	's	's	PART
ftr-445	344	56	gross	gross	ADJ
ftr-445	344	57	estate	estate	NOUN
ftr-445	344	58	,	,	PUNCT
ftr-445	344	59	provided	provide	VERB
ftr-445	344	60	that	that	SCONJ
ftr-445	344	61	the	the	DET
ftr-445	344	62	insured	insured	NOUN
ftr-445	344	63	does	do	AUX
ftr-445	344	64	not	not	PART
ftr-445	344	65	retain	retain	VERB
ftr-445	344	66	or	or	CCONJ
ftr-445	344	67	subsequently	subsequently	ADV
ftr-445	344	68	acquire	acquire	VERB
ftr-445	344	69	(	(	PUNCT
ftr-445	344	70	directly	directly	ADV
ftr-445	344	71	or	or	CCONJ
ftr-445	344	72	indirectly	indirectly	ADV
ftr-445	344	73	)	)	PUNCT
ftr-445	344	74	any	any	DET
ftr-445	344	75	incident	incident	NOUN
ftr-445	344	76	of	of	ADP
ftr-445	344	77	ownership	ownership	NOUN
ftr-445	344	78	in	in	ADP
ftr-445	344	79	the	the	DET
ftr-445	344	80	policy	policy	NOUN
ftr-445	344	81	.	.	PUNCT
ftr-445	345	1	section	section	NOUN
ftr-445	345	2	2035	2035	NUM
ftr-445	345	3	does	do	AUX
ftr-445	345	4	not	not	PART
ftr-445	345	5	apply	apply	VERB
ftr-445	345	6	since	since	ADV
ftr-445	345	7	,	,	PUNCT
ftr-445	345	8	on	on	ADP
ftr-445	345	9	its	its	PRON
ftr-445	345	10	terms	term	NOUN
ftr-445	345	11	,	,	PUNCT
ftr-445	345	12	that	that	DET
ftr-445	345	13	provision	provision	NOUN
ftr-445	345	14	only	only	ADV
ftr-445	345	15	covers	cover	VERB
ftr-445	345	16	transfers	transfer	NOUN
ftr-445	345	17	made	make	VERB
ftr-445	345	18	within	within	ADP
ftr-445	345	19	three	three	NUM
ftr-445	345	20	years	year	NOUN
ftr-445	345	21	of	of	ADP
ftr-445	345	22	death	death	NOUN
ftr-445	345	23	.	.	PUNCT
ftr-445	346	1	the	the	DET
ftr-445	346	2	assignment	assignment	NOUN
ftr-445	346	3	is	be	AUX
ftr-445	346	4	,	,	PUNCT
ftr-445	346	5	of	of	ADP
ftr-445	346	6	course	course	NOUN
ftr-445	346	7	,	,	PUNCT
ftr-445	346	8	subject	subject	ADJ
ftr-445	346	9	to	to	ADP
ftr-445	346	10	the	the	DET
ftr-445	346	11	gift	gift	NOUN
ftr-445	346	12	tax	tax	NOUN
ftr-445	346	13	,	,	PUNCT
ftr-445	346	14	except	except	SCONJ
ftr-445	346	15	to	to	ADP
ftr-445	346	16	the	the	DET
ftr-445	346	17	extent	extent	NOUN
ftr-445	346	18	that	that	SCONJ
ftr-445	346	19	the	the	DET
ftr-445	346	20	assignment	assignment	NOUN
ftr-445	346	21	qualifies	qualify	VERB
ftr-445	346	22	for	for	ADP
ftr-445	346	23	the	the	DET
ftr-445	346	24	gift	gift	NOUN
ftr-445	346	25	tax	tax	NOUN
ftr-445	346	26	annual	annual	ADJ
ftr-445	346	27	exclusion	exclusion	NOUN
ftr-445	346	28	or	or	CCONJ
ftr-445	346	29	the	the	DET
ftr-445	346	30	marital	marital	ADJ
ftr-445	346	31	or	or	CCONJ
ftr-445	346	32	charitable	charitable	ADJ
ftr-445	346	33	45	45	NUM
ftr-445	346	34	.	.	PUNCT
ftr-445	347	1	see	see	VERB
ftr-445	347	2	supra	supra	PROPN
ftr-445	347	3	note	note	PROPN
ftr-445	347	4	42	42	NUM
ftr-445	347	5	.	.	PUNCT
ftr-445	348	1	46	46	NUM
ftr-445	348	2	.	.	PUNCT
ftr-445	349	1	as	as	SCONJ
ftr-445	349	2	revised	revise	VERB
ftr-445	349	3	in	in	ADP
ftr-445	349	4	1997	1997	NUM
ftr-445	349	5	,	,	PUNCT
ftr-445	349	6	irc	irc	ADP
ftr-445	349	7	§	§	PROPN
ftr-445	349	8	2035	2035	NUM
ftr-445	349	9	provides	provide	VERB
ftr-445	349	10	that	that	SCONJ
ftr-445	349	11	"	"	PUNCT
ftr-445	349	12	if	if	SCONJ
ftr-445	349	13	(	(	PUNCT
ftr-445	349	14	1	1	X
ftr-445	349	15	)	)	PUNCT
ftr-445	349	16	the	the	DET
ftr-445	349	17	decedent	decedent	NOUN
ftr-445	349	18	made	make	VERB
ftr-445	349	19	a	a	DET
ftr-445	349	20	transfer	transfer	NOUN
ftr-445	349	21	(	(	PUNCT
ftr-445	349	22	by	by	ADP
ftr-445	349	23	trust	trust	NOUN
ftr-445	349	24	or	or	CCONJ
ftr-445	349	25	otherwise	otherwise	ADV
ftr-445	349	26	)	)	PUNCT
ftr-445	349	27	of	of	ADP
ftr-445	349	28	an	an	DET
ftr-445	349	29	interest	interest	NOUN
ftr-445	349	30	in	in	ADP
ftr-445	349	31	any	any	DET
ftr-445	349	32	property	property	NOUN
ftr-445	349	33	,	,	PUNCT
ftr-445	349	34	or	or	CCONJ
ftr-445	349	35	relinquished	relinquish	VERB
ftr-445	349	36	a	a	DET
ftr-445	349	37	power	power	NOUN
ftr-445	349	38	with	with	ADP
ftr-445	349	39	respect	respect	NOUN
ftr-445	349	40	to	to	ADP
ftr-445	349	41	any	any	DET
ftr-445	349	42	property	property	NOUN
ftr-445	349	43	,	,	PUNCT
ftr-445	349	44	during	during	ADP
ftr-445	349	45	the	the	DET
ftr-445	349	46	3	3	NUM
ftr-445	349	47	-	-	PUNCT
ftr-445	349	48	year	year	NOUN
ftr-445	349	49	period	period	NOUN
ftr-445	349	50	ending	end	VERB
ftr-445	349	51	on	on	ADP
ftr-445	349	52	the	the	DET
ftr-445	349	53	date	date	NOUN
ftr-445	349	54	of	of	ADP
ftr-445	349	55	the	the	DET
ftr-445	349	56	decedent	decedent	NOUN
ftr-445	349	57	's	's	PART
ftr-445	349	58	death	death	NOUN
ftr-445	349	59	.	.	PUNCT
ftr-445	350	1	and	and	CCONJ
ftr-445	350	2	(	(	PUNCT
ftr-445	350	3	2	2	X
ftr-445	350	4	)	)	PUNCT
ftr-445	350	5	the	the	DET
ftr-445	350	6	value	value	NOUN
ftr-445	350	7	of	of	ADP
ftr-445	350	8	such	such	ADJ
ftr-445	350	9	property	property	NOUN
ftr-445	350	10	(	(	PUNCT
ftr-445	350	11	or	or	CCONJ
ftr-445	350	12	an	an	DET
ftr-445	350	13	interest	interest	NOUN
ftr-445	350	14	therein	therein	ADV
ftr-445	350	15	)	)	PUNCT
ftr-445	350	16	would	would	AUX
ftr-445	350	17	have	have	AUX
ftr-445	350	18	been	be	AUX
ftr-445	350	19	included	include	VERB
ftr-445	350	20	in	in	ADP
ftr-445	350	21	the	the	DET
ftr-445	350	22	decedent	decedent	NOUN
ftr-445	350	23	's	's	PART
ftr-445	350	24	gross	gross	ADJ
ftr-445	350	25	estate	estate	NOUN
ftr-445	350	26	under	under	ADP
ftr-445	350	27	section	section	NOUN
ftr-445	350	28	2036	2036	NUM
ftr-445	350	29	,	,	PUNCT
ftr-445	350	30	2037	2037	NUM
ftr-445	350	31	,	,	PUNCT
ftr-445	350	32	2038	2038	NUM
ftr-445	350	33	,	,	PUNCT
ftr-445	350	34	or	or	CCONJ
ftr-445	350	35	2042	2042	NUM
ftr-445	350	36	if	if	SCONJ
ftr-445	350	37	such	such	ADJ
ftr-445	350	38	transferred	transfer	VERB
ftr-445	350	39	interest	interest	NOUN
ftr-445	350	40	or	or	CCONJ
ftr-445	350	41	relinquished	relinquished	ADJ
ftr-445	350	42	power	power	NOUN
ftr-445	350	43	had	have	AUX
ftr-445	350	44	been	be	AUX
ftr-445	350	45	retained	retain	VERB
ftr-445	350	46	by	by	ADP
ftr-445	350	47	the	the	DET
ftr-445	350	48	decedent	decedent	NOUN
ftr-445	350	49	on	on	ADP
ftr-445	350	50	the	the	DET
ftr-445	350	51	date	date	NOUN
ftr-445	350	52	of	of	ADP
ftr-445	350	53	his	his	PRON
ftr-445	350	54	death	death	NOUN
ftr-445	350	55	,	,	PUNCT
ftr-445	350	56	[	[	X
ftr-445	350	57	thenl	thenl	VERB
ftr-445	350	58	the	the	DET
ftr-445	350	59	value	value	NOUN
ftr-445	350	60	of	of	ADP
ftr-445	350	61	the	the	DET
ftr-445	350	62	gross	gross	ADJ
ftr-445	350	63	estate	estate	NOUN
ftr-445	350	64	shall	shall	AUX
ftr-445	350	65	include	include	VERB
ftr-445	350	66	the	the	DET
ftr-445	350	67	value	value	NOUN
ftr-445	350	68	of	of	ADP
ftr-445	350	69	any	any	DET
ftr-445	350	70	property	property	NOUN
ftr-445	350	71	(	(	PUNCT
ftr-445	350	72	or	or	CCONJ
ftr-445	350	73	interest	interest	NOUN
ftr-445	350	74	therein	therein	ADV
ftr-445	350	75	)	)	PUNCT
ftr-445	350	76	which	which	PRON
ftr-445	350	77	would	would	AUX
ftr-445	350	78	have	have	AUX
ftr-445	350	79	been	be	AUX
ftr-445	350	80	so	so	ADV
ftr-445	350	81	included	include	VERB
ftr-445	350	82	.	.	PUNCT
ftr-445	350	83	"	"	PUNCT
ftr-445	351	1	(	(	PUNCT
ftr-445	351	2	emphasis	emphasis	NOUN
ftr-445	351	3	added	add	VERB
ftr-445	351	4	.	.	PUNCT
ftr-445	351	5	)	)	PUNCT
ftr-445	352	1	the	the	DET
ftr-445	352	2	taxpayer	taxpayer	NOUN
ftr-445	352	3	relief	relief	PROPN
ftr-445	352	4	act	act	NOUN
ftr-445	352	5	of	of	ADP
ftr-445	352	6	1997	1997	NUM
ftr-445	352	7	is	be	AUX
ftr-445	352	8	applicable	applicable	ADJ
ftr-445	352	9	to	to	ADP
ftr-445	352	10	estates	estate	NOUN
ftr-445	352	11	of	of	ADP
ftr-445	352	12	decedents	decedent	NOUN
ftr-445	352	13	dying	die	VERB
ftr-445	352	14	after	after	ADP
ftr-445	352	15	august	august	PROPN
ftr-445	352	16	5	5	NUM
ftr-445	352	17	,	,	PUNCT
ftr-445	352	18	1997	1997	NUM
ftr-445	352	19	.	.	PUNCT
ftr-445	353	1	in	in	ADP
ftr-445	353	2	this	this	DET
ftr-445	353	3	article	article	NOUN
ftr-445	353	4	,	,	PUNCT
ftr-445	353	5	we	we	PRON
ftr-445	353	6	sometimes	sometimes	ADV
ftr-445	353	7	refer	refer	VERB
ftr-445	353	8	to	to	ADP
ftr-445	353	9	the	the	DET
ftr-445	353	10	law	law	NOUN
ftr-445	353	11	existing	exist	VERB
ftr-445	353	12	before	before	ADP
ftr-445	353	13	the	the	DET
ftr-445	353	14	effective	effective	ADJ
ftr-445	353	15	date	date	NOUN
ftr-445	353	16	of	of	ADP
ftr-445	353	17	the	the	DET
ftr-445	353	18	1997	1997	NUM
ftr-445	353	19	act	act	NOUN
ftr-445	353	20	as	as	ADP
ftr-445	353	21	"	"	PUNCT
ftr-445	353	22	pre-1998	pre-1998	NOUN
ftr-445	353	23	"	"	PUNCT
ftr-445	353	24	law	law	NOUN
ftr-445	353	25	,	,	PUNCT
ftr-445	353	26	though	though	SCONJ
ftr-445	353	27	the	the	DET
ftr-445	353	28	1997	1997	NUM
ftr-445	353	29	act	act	NOUN
ftr-445	353	30	does	do	AUX
ftr-445	353	31	apply	apply	VERB
ftr-445	353	32	to	to	ADP
ftr-445	353	33	part	part	NOUN
ftr-445	353	34	of	of	ADP
ftr-445	353	35	1997	1997	NUM
ftr-445	353	36	.	.	PUNCT
ftr-445	354	1	47	47	NUM
ftr-445	354	2	.	.	PUNCT
ftr-445	355	1	the	the	DET
ftr-445	355	2	language	language	NOUN
ftr-445	355	3	of	of	ADP
ftr-445	355	4	the	the	DET
ftr-445	355	5	preceding	precede	VERB
ftr-445	355	6	version	version	NOUN
ftr-445	355	7	was	be	AUX
ftr-445	355	8	generally	generally	ADV
ftr-445	355	9	read	read	VERB
ftr-445	355	10	to	to	PART
ftr-445	355	11	include	include	VERB
ftr-445	355	12	an	an	DET
ftr-445	355	13	amount	amount	NOUN
ftr-445	355	14	calculated	calculate	VERB
ftr-445	355	15	by	by	ADP
ftr-445	355	16	determining	determine	VERB
ftr-445	355	17	the	the	DET
ftr-445	355	18	death	death	NOUN
ftr-445	355	19	-	-	PUNCT
ftr-445	355	20	time	time	NOUN
ftr-445	355	21	value	value	NOUN
ftr-445	355	22	of	of	ADP
ftr-445	355	23	the	the	DET
ftr-445	355	24	donated	donate	VERB
ftr-445	355	25	property	property	NOUN
ftr-445	355	26	.	.	PUNCT
ftr-445	356	1	as	as	SCONJ
ftr-445	356	2	revised	revise	VERB
ftr-445	356	3	in	in	ADP
ftr-445	356	4	1981	1981	NUM
ftr-445	356	5	,	,	PUNCT
ftr-445	356	6	§	§	PROPN
ftr-445	356	7	2035	2035	NUM
ftr-445	356	8	provided	provide	VERB
ftr-445	356	9	in	in	ADP
ftr-445	356	10	effect	effect	NOUN
ftr-445	356	11	that	that	SCONJ
ftr-445	356	12	if	if	SCONJ
ftr-445	356	13	the	the	DET
ftr-445	356	14	decedent	decedent	NOUN
ftr-445	356	15	transferred	transfer	VERB
ftr-445	356	16	"	"	PUNCT
ftr-445	356	17	an	an	DET
ftr-445	356	18	interest	interest	NOUN
ftr-445	356	19	in	in	ADP
ftr-445	356	20	property	property	NOUN
ftr-445	356	21	which	which	PRON
ftr-445	356	22	is	be	AUX
ftr-445	356	23	included	include	VERB
ftr-445	356	24	in	in	ADP
ftr-445	356	25	the	the	DET
ftr-445	356	26	value	value	NOUN
ftr-445	356	27	of	of	ADP
ftr-445	356	28	the	the	DET
ftr-445	356	29	gross	gross	ADJ
ftr-445	356	30	estate	estate	NOUN
ftr-445	356	31	under	under	ADP
ftr-445	356	32	section	section	NOUN
ftr-445	356	33	2036	2036	NUM
ftr-445	356	34	,	,	PUNCT
ftr-445	356	35	2037	2037	NUM
ftr-445	356	36	,	,	PUNCT
ftr-445	356	37	2038	2038	NUM
ftr-445	356	38	,	,	PUNCT
ftr-445	356	39	or	or	CCONJ
ftr-445	356	40	2042	2042	NUM
ftr-445	356	41	or	or	CCONJ
ftr-445	356	42	would	would	AUX
ftr-445	356	43	have	have	AUX
ftr-445	356	44	been	be	AUX
ftr-445	356	45	included	include	VERB
ftr-445	356	46	under	under	ADP
ftr-445	356	47	any	any	PRON
ftr-445	356	48	of	of	ADP
ftr-445	356	49	such	such	ADJ
ftr-445	356	50	sections	section	NOUN
ftr-445	356	51	if	if	SCONJ
ftr-445	356	52	such	such	ADJ
ftr-445	356	53	interest	interest	NOUN
ftr-445	356	54	had	have	AUX
ftr-445	356	55	been	be	AUX
ftr-445	356	56	retained	retain	VERB
ftr-445	356	57	by	by	ADP
ftr-445	356	58	the	the	DET
ftr-445	356	59	decedent	decedent	NOUN
ftr-445	356	60	,	,	PUNCT
ftr-445	356	61	"	"	PUNCT
ftr-445	356	62	then	then	ADV
ftr-445	356	63	"	"	PUNCT
ftr-445	356	64	the	the	DET
ftr-445	356	65	value	value	NOUN
ftr-445	356	66	of	of	ADP
ftr-445	356	67	the	the	DET
ftr-445	356	68	gross	gross	ADJ
ftr-445	356	69	estate	estate	NOUN
ftr-445	356	70	shall	shall	AUX
ftr-445	356	71	include	include	VERB
ftr-445	356	72	the	the	DET
ftr-445	356	73	value	value	NOUN
ftr-445	356	74	of	of	ADP
ftr-445	356	75	all	all	DET
ftr-445	356	76	[	[	X
ftr-445	356	77	such	such	ADJ
ftr-445	356	78	]	]	PUNCT
ftr-445	356	79	property	property	NOUN
ftr-445	356	80	to	to	ADP
ftr-445	356	81	the	the	DET
ftr-445	356	82	extent	extent	NOUN
ftr-445	356	83	of	of	ADP
ftr-445	356	84	any	any	DET
ftr-445	356	85	interest	interest	NOUN
ftr-445	356	86	therein	therein	ADV
ftr-445	356	87	of	of	ADP
ftr-445	356	88	which	which	PRON
ftr-445	356	89	the	the	DET
ftr-445	356	90	decedent	decedent	NOUN
ftr-445	356	91	has	have	AUX
ftr-445	356	92	at	at	ADP
ftr-445	356	93	any	any	DET
ftr-445	356	94	time	time	NOUN
ftr-445	356	95	made	make	VERB
ftr-445	356	96	a	a	DET
ftr-445	356	97	transfer	transfer	NOUN
ftr-445	356	98	,	,	PUNCT
ftr-445	356	99	by	by	ADP
ftr-445	356	100	trust	trust	NOUN
ftr-445	356	101	or	or	CCONJ
ftr-445	356	102	otherwise	otherwise	ADV
ftr-445	356	103	,	,	PUNCT
ftr-445	356	104	during	during	ADP
ftr-445	356	105	the	the	DET
ftr-445	356	106	3	3	NUM
ftr-445	356	107	-	-	PUNCT
ftr-445	356	108	year	year	NOUN
ftr-445	356	109	period	period	NOUN
ftr-445	356	110	ending	end	VERB
ftr-445	356	111	on	on	ADP
ftr-445	356	112	the	the	DET
ftr-445	356	113	date	date	NOUN
ftr-445	356	114	of	of	ADP
ftr-445	356	115	the	the	DET
ftr-445	356	116	decedent	decedent	NOUN
ftr-445	356	117	's	's	PART
ftr-445	356	118	death	death	NOUN
ftr-445	356	119	.	.	PUNCT
ftr-445	356	120	"	"	PUNCT
ftr-445	357	1	(	(	PUNCT
ftr-445	357	2	emphasis	emphasis	NOUN
ftr-445	357	3	added	add	VERB
ftr-445	357	4	.	.	PUNCT
ftr-445	357	5	)	)	PUNCT
ftr-445	358	1	19991	19991	NUM
ftr-445	358	2	florida	florida	PROPN
ftr-445	358	3	tax	tax	NOUN
ftr-445	358	4	review	review	NOUN
ftr-445	358	5	deduction	deduction	NOUN
ftr-445	358	6	.	.	PUNCT
ftr-445	359	1	except	except	SCONJ
ftr-445	359	2	to	to	ADP
ftr-445	359	3	the	the	DET
ftr-445	359	4	extent	extent	NOUN
ftr-445	359	5	excludible	excludible	ADJ
ftr-445	359	6	or	or	CCONJ
ftr-445	359	7	deductible	deductible	ADJ
ftr-445	359	8	,	,	PUNCT
ftr-445	359	9	the	the	DET
ftr-445	359	10	value	value	NOUN
ftr-445	359	11	of	of	ADP
ftr-445	359	12	the	the	DET
ftr-445	359	13	gift	gift	NOUN
ftr-445	359	14	is	be	AUX
ftr-445	359	15	also	also	ADV
ftr-445	359	16	included	include	VERB
ftr-445	359	17	in	in	ADP
ftr-445	359	18	the	the	DET
ftr-445	359	19	insured	insure	VERB
ftr-445	359	20	's	's	PART
ftr-445	359	21	estate	estate	NOUN
ftr-445	359	22	tax	tax	NOUN
ftr-445	359	23	base	base	NOUN
ftr-445	359	24	as	as	ADP
ftr-445	359	25	an	an	DET
ftr-445	359	26	"	"	PUNCT
ftr-445	359	27	adjusted	adjusted	ADJ
ftr-445	359	28	taxable	taxable	ADJ
ftr-445	359	29	gift	gift	NOUN
ftr-445	359	30	.	.	PUNCT
ftr-445	359	31	"	"	PUNCT
ftr-445	360	1	48	48	NUM
ftr-445	360	2	a.	a.	NOUN
ftr-445	360	3	payment	payment	NOUN
ftr-445	360	4	of	of	ADP
ftr-445	360	5	premiums	premium	NOUN
ftr-445	360	6	by	by	ADP
ftr-445	360	7	the	the	DET
ftr-445	360	8	insured	insure	VERB
ftr-445	360	9	if	if	SCONJ
ftr-445	360	10	,	,	PUNCT
ftr-445	360	11	after	after	ADP
ftr-445	360	12	assigning	assign	VERB
ftr-445	360	13	a	a	DET
ftr-445	360	14	policy	policy	NOUN
ftr-445	360	15	to	to	ADP
ftr-445	360	16	another	another	DET
ftr-445	360	17	more	more	ADJ
ftr-445	360	18	than	than	ADP
ftr-445	360	19	three	three	NUM
ftr-445	360	20	years	year	NOUN
ftr-445	360	21	before	before	ADP
ftr-445	360	22	death	death	NOUN
ftr-445	360	23	,	,	PUNCT
ftr-445	360	24	the	the	DET
ftr-445	360	25	insured	insure	VERB
ftr-445	360	26	continues	continue	VERB
ftr-445	360	27	to	to	PART
ftr-445	360	28	pay	pay	VERB
ftr-445	360	29	the	the	DET
ftr-445	360	30	premiums	premium	NOUN
ftr-445	360	31	,	,	PUNCT
ftr-445	360	32	those	those	DET
ftr-445	360	33	payments	payment	NOUN
ftr-445	360	34	are	be	AUX
ftr-445	360	35	subject	subject	ADJ
ftr-445	360	36	to	to	ADP
ftr-445	360	37	the	the	DET
ftr-445	360	38	gift	gift	NOUN
ftr-445	360	39	tax	tax	NOUN
ftr-445	360	40	,	,	PUNCT
ftr-445	360	41	except	except	SCONJ
ftr-445	360	42	to	to	ADP
ftr-445	360	43	the	the	DET
ftr-445	360	44	extent	extent	NOUN
ftr-445	360	45	that	that	SCONJ
ftr-445	360	46	they	they	PRON
ftr-445	360	47	are	be	AUX
ftr-445	360	48	excluded	exclude	VERB
ftr-445	360	49	by	by	ADP
ftr-445	360	50	the	the	DET
ftr-445	360	51	annual	annual	ADJ
ftr-445	360	52	exclusion	exclusion	NOUN
ftr-445	360	53	or	or	CCONJ
ftr-445	360	54	deductible	deductible	ADJ
ftr-445	360	55	under	under	ADP
ftr-445	360	56	the	the	DET
ftr-445	360	57	marital	marital	ADJ
ftr-445	360	58	or	or	CCONJ
ftr-445	360	59	charitable	charitable	ADJ
ftr-445	360	60	deduction	deduction	NOUN
ftr-445	360	61	.	.	PUNCT
ftr-445	361	1	any	any	DET
ftr-445	361	2	such	such	ADJ
ftr-445	361	3	premium	premium	NOUN
ftr-445	361	4	payments	payment	NOUN
ftr-445	361	5	that	that	PRON
ftr-445	361	6	are	be	AUX
ftr-445	361	7	not	not	PART
ftr-445	361	8	excludible	excludible	ADJ
ftr-445	361	9	or	or	CCONJ
ftr-445	361	10	deductible	deductible	ADJ
ftr-445	361	11	are	be	AUX
ftr-445	361	12	also	also	ADV
ftr-445	361	13	included	include	VERB
ftr-445	361	14	in	in	ADP
ftr-445	361	15	the	the	DET
ftr-445	361	16	insured	insure	VERB
ftr-445	361	17	's	's	PART
ftr-445	361	18	estate	estate	NOUN
ftr-445	361	19	tax	tax	NOUN
ftr-445	361	20	base	base	NOUN
ftr-445	361	21	as	as	ADP
ftr-445	361	22	"	"	PUNCT
ftr-445	361	23	adjusted	adjusted	ADJ
ftr-445	361	24	taxable	taxable	ADJ
ftr-445	361	25	gifts	gift	NOUN
ftr-445	361	26	.	.	PUNCT
ftr-445	362	1	"49	"49	VERB
ftr-445	362	2	the	the	DET
ftr-445	362	3	question	question	NOUN
ftr-445	362	4	of	of	ADP
ftr-445	362	5	the	the	DET
ftr-445	362	6	amount	amount	NOUN
ftr-445	362	7	includable	includable	ADJ
ftr-445	362	8	under	under	ADP
ftr-445	362	9	section	section	NOUN
ftr-445	362	10	2035	2035	NUM
ftr-445	362	11	because	because	SCONJ
ftr-445	362	12	of	of	ADP
ftr-445	362	13	premium	premium	NOUN
ftr-445	362	14	payments	payment	NOUN
ftr-445	362	15	made	make	VERB
ftr-445	362	16	by	by	ADP
ftr-445	362	17	the	the	DET
ftr-445	362	18	insured	insure	VERB
ftr-445	362	19	within	within	ADP
ftr-445	362	20	three	three	NUM
ftr-445	362	21	years	year	NOUN
ftr-445	362	22	of	of	ADP
ftr-445	362	23	death	death	NOUN
ftr-445	362	24	,	,	PUNCT
ftr-445	362	25	once	once	ADV
ftr-445	362	26	a	a	DET
ftr-445	362	27	controversial	controversial	ADJ
ftr-445	362	28	issue	issue	NOUN
ftr-445	362	29	,	,	PUNCT
ftr-445	362	30	has	have	AUX
ftr-445	362	31	been	be	AUX
ftr-445	362	32	settled	settle	VERB
ftr-445	362	33	for	for	ADP
ftr-445	362	34	some	some	DET
ftr-445	362	35	years	year	NOUN
ftr-445	362	36	now	now	ADV
ftr-445	362	37	.	.	PUNCT
ftr-445	363	1	the	the	DET
ftr-445	363	2	nature	nature	NOUN
ftr-445	363	3	of	of	ADP
ftr-445	363	4	this	this	DET
ftr-445	363	5	controversy	controversy	NOUN
ftr-445	363	6	and	and	CCONJ
ftr-445	363	7	its	its	PRON
ftr-445	363	8	ultimate	ultimate	ADJ
ftr-445	363	9	resolution	resolution	NOUN
ftr-445	363	10	bear	bear	NOUN
ftr-445	363	11	on	on	ADP
ftr-445	363	12	the	the	DET
ftr-445	363	13	question	question	NOUN
ftr-445	363	14	of	of	ADP
ftr-445	363	15	the	the	DET
ftr-445	363	16	merits	merit	NOUN
ftr-445	363	17	of	of	ADP
ftr-445	363	18	the	the	DET
ftr-445	363	19	silverman	silverman	NOUN
ftr-445	363	20	approach	approach	NOUN
ftr-445	363	21	,	,	PUNCT
ftr-445	363	22	which	which	PRON
ftr-445	363	23	is	be	AUX
ftr-445	363	24	the	the	DET
ftr-445	363	25	focus	focus	NOUN
ftr-445	363	26	of	of	ADP
ftr-445	363	27	this	this	DET
ftr-445	363	28	article	article	NOUN
ftr-445	363	29	.	.	PUNCT
ftr-445	364	1	we	we	PRON
ftr-445	364	2	now	now	ADV
ftr-445	364	3	turn	turn	VERB
ftr-445	364	4	to	to	ADP
ftr-445	364	5	that	that	DET
ftr-445	364	6	issue	issue	NOUN
ftr-445	364	7	.	.	PUNCT
ftr-445	365	1	b.	b.	PROPN
ftr-445	365	2	premium	premium	PROPN
ftr-445	365	3	payments	payment	NOUN
ftr-445	365	4	as	as	ADP
ftr-445	365	5	a	a	DET
ftr-445	365	6	constructive	constructive	ADJ
ftr-445	365	7	transfer	transfer	NOUN
ftr-445	365	8	of	of	ADP
ftr-445	365	9	a	a	DET
ftr-445	365	10	portion	portion	NOUN
ftr-445	365	11	of	of	ADP
ftr-445	365	12	a	a	DET
ftr-445	365	13	policy	policy	NOUN
ftr-445	365	14	in	in	ADP
ftr-445	365	15	1967	1967	NUM
ftr-445	365	16	,	,	PUNCT
ftr-445	365	17	in	in	ADP
ftr-445	365	18	revenue	revenue	NOUN
ftr-445	365	19	ruling	rule	VERB
ftr-445	365	20	67	67	NUM
ftr-445	365	21	-	-	SYM
ftr-445	365	22	463,5o	463,5o	NUM
ftr-445	365	23	the	the	DET
ftr-445	365	24	commissioner	commissioner	NOUN
ftr-445	365	25	ruled	rule	VERB
ftr-445	365	26	that	that	SCONJ
ftr-445	365	27	the	the	DET
ftr-445	365	28	insured	insure	VERB
ftr-445	365	29	's	's	PART
ftr-445	365	30	gross	gross	ADJ
ftr-445	365	31	estate	estate	NOUN
ftr-445	365	32	included	include	VERB
ftr-445	365	33	that	that	SCONJ
ftr-445	365	34	proportion	proportion	NOUN
ftr-445	365	35	of	of	ADP
ftr-445	365	36	the	the	DET
ftr-445	365	37	insurance	insurance	NOUN
ftr-445	365	38	proceeds	proceed	NOUN
ftr-445	365	39	equal	equal	ADJ
ftr-445	365	40	to	to	ADP
ftr-445	365	41	the	the	DET
ftr-445	365	42	ratio	ratio	NOUN
ftr-445	365	43	that	that	SCONJ
ftr-445	365	44	the	the	DET
ftr-445	365	45	amount	amount	NOUN
ftr-445	365	46	of	of	ADP
ftr-445	365	47	premiums	premium	NOUN
ftr-445	365	48	paid	pay	VERB
ftr-445	365	49	by	by	ADP
ftr-445	365	50	the	the	DET
ftr-445	365	51	insured	insure	VERB
ftr-445	365	52	within	within	ADP
ftr-445	365	53	three	three	NUM
ftr-445	365	54	years	year	NOUN
ftr-445	365	55	of	of	ADP
ftr-445	365	56	death	death	NOUN
ftr-445	365	57	bore	bore	NOUN
ftr-445	365	58	to	to	ADP
ftr-445	365	59	the	the	DET
ftr-445	365	60	aggregate	aggregate	ADJ
ftr-445	365	61	amount	amount	NOUN
ftr-445	365	62	of	of	ADP
ftr-445	365	63	premiums	premium	NOUN
ftr-445	365	64	paid	pay	VERB
ftr-445	365	65	on	on	ADP
ftr-445	365	66	the	the	DET
ftr-445	365	67	policy	policy	NOUN
ftr-445	365	68	.	.	PUNCT
ftr-445	366	1	the	the	DET
ftr-445	366	2	theory	theory	NOUN
ftr-445	366	3	was	be	AUX
ftr-445	366	4	that	that	SCONJ
ftr-445	366	5	an	an	DET
ftr-445	366	6	insured	insure	VERB
ftr-445	366	7	's	's	PART
ftr-445	366	8	payment	payment	NOUN
ftr-445	366	9	of	of	ADP
ftr-445	366	10	a	a	DET
ftr-445	366	11	premium	premium	NOUN
ftr-445	366	12	on	on	ADP
ftr-445	366	13	a	a	DET
ftr-445	366	14	life	life	NOUN
ftr-445	366	15	insurance	insurance	NOUN
ftr-445	366	16	policy	policy	NOUN
ftr-445	366	17	owned	own	VERB
ftr-445	366	18	by	by	ADP
ftr-445	366	19	another	another	PRON
ftr-445	366	20	-	-	PUNCT
ftr-445	366	21	in	in	ADP
ftr-445	366	22	this	this	DET
ftr-445	366	23	case	case	NOUN
ftr-445	366	24	,	,	PUNCT
ftr-445	366	25	the	the	DET
ftr-445	366	26	person	person	NOUN
ftr-445	366	27	to	to	PART
ftr-445	366	28	whom	whom	PRON
ftr-445	366	29	the	the	DET
ftr-445	366	30	insured	insure	VERB
ftr-445	366	31	had	have	AUX
ftr-445	366	32	previously	previously	ADV
ftr-445	366	33	transferred	transfer	VERB
ftr-445	366	34	the	the	DET
ftr-445	366	35	policy	policy	NOUN
ftr-445	366	36	-	-	PUNCT
ftr-445	366	37	constituted	constitute	VERB
ftr-445	366	38	a	a	DET
ftr-445	366	39	transfer	transfer	NOUN
ftr-445	366	40	to	to	ADP
ftr-445	366	41	the	the	DET
ftr-445	366	42	policyholder	policyholder	NOUN
ftr-445	366	43	of	of	ADP
ftr-445	366	44	a	a	DET
ftr-445	366	45	proportionate	proportionate	ADJ
ftr-445	366	46	interest	interest	NOUN
ftr-445	366	47	in	in	ADP
ftr-445	366	48	the	the	DET
ftr-445	366	49	underlying	underlying	ADJ
ftr-445	366	50	policy.5	policy.5	ADJ
ftr-445	366	51	revenue	revenue	NOUN
ftr-445	366	52	ruling	rule	VERB
ftr-445	366	53	67	67	NUM
ftr-445	366	54	-	-	SYM
ftr-445	366	55	463	463	NUM
ftr-445	366	56	relied	rely	VERB
ftr-445	366	57	on	on	ADP
ftr-445	366	58	the	the	DET
ftr-445	366	59	1929	1929	NUM
ftr-445	366	60	decision	decision	NOUN
ftr-445	366	61	of	of	ADP
ftr-445	366	62	the	the	DET
ftr-445	366	63	supreme	supreme	PROPN
ftr-445	366	64	court	court	PROPN
ftr-445	366	65	in	in	ADP
ftr-445	366	66	chase	chase	PROPN
ftr-445	366	67	national	national	PROPN
ftr-445	366	68	bank	bank	PROPN
ftr-445	366	69	v.	v.	PROPN
ftr-445	366	70	united	united	PROPN
ftr-445	366	71	states.51	states.51	PROPN
ftr-445	366	72	in	in	ADP
ftr-445	366	73	chase	chase	NOUN
ftr-445	366	74	,	,	PUNCT
ftr-445	366	75	the	the	DET
ftr-445	366	76	insured	insure	VERB
ftr-445	366	77	had	have	VERB
ftr-445	366	78	48	48	NUM
ftr-445	366	79	.	.	PUNCT
ftr-445	367	1	see	see	VERB
ftr-445	367	2	irc	irc	PROPN
ftr-445	367	3	§	§	PROPN
ftr-445	367	4	2001(b	2001(b	NUM
ftr-445	367	5	)	)	PUNCT
ftr-445	367	6	.	.	PUNCT
ftr-445	368	1	if	if	SCONJ
ftr-445	368	2	the	the	DET
ftr-445	368	3	assignment	assignment	NOUN
ftr-445	368	4	was	be	AUX
ftr-445	368	5	made	make	VERB
ftr-445	368	6	to	to	ADP
ftr-445	368	7	someone	someone	PRON
ftr-445	368	8	other	other	ADJ
ftr-445	368	9	than	than	ADP
ftr-445	368	10	the	the	DET
ftr-445	368	11	insured	insure	VERB
ftr-445	368	12	's	's	PART
ftr-445	368	13	spouse	spouse	NOUN
ftr-445	368	14	,	,	PUNCT
ftr-445	368	15	and	and	CCONJ
ftr-445	368	16	the	the	DET
ftr-445	368	17	insured	insure	VERB
ftr-445	368	18	and	and	CCONJ
ftr-445	368	19	his	his	PRON
ftr-445	368	20	or	or	CCONJ
ftr-445	368	21	her	her	PRON
ftr-445	368	22	spouse	spouse	NOUN
ftr-445	368	23	elected	elect	VERB
ftr-445	368	24	to	to	PART
ftr-445	368	25	split	split	VERB
ftr-445	368	26	the	the	DET
ftr-445	368	27	gift	gift	NOUN
ftr-445	368	28	under	under	ADP
ftr-445	368	29	irc	irc	PROPN
ftr-445	368	30	§	§	PROPN
ftr-445	368	31	2513	2513	NUM
ftr-445	368	32	,	,	PUNCT
ftr-445	368	33	then	then	ADV
ftr-445	368	34	only	only	ADV
ftr-445	368	35	the	the	DET
ftr-445	368	36	insured	insure	VERB
ftr-445	368	37	's	's	PART
ftr-445	368	38	one	one	NUM
ftr-445	368	39	-	-	PUNCT
ftr-445	368	40	half	half	NOUN
ftr-445	368	41	share	share	NOUN
ftr-445	368	42	(	(	PUNCT
ftr-445	368	43	less	less	ADV
ftr-445	368	44	the	the	DET
ftr-445	368	45	annual	annual	ADJ
ftr-445	368	46	exclusion	exclusion	NOUN
ftr-445	368	47	,	,	PUNCT
ftr-445	368	48	if	if	SCONJ
ftr-445	368	49	any	any	PRON
ftr-445	368	50	)	)	PUNCT
ftr-445	368	51	is	be	AUX
ftr-445	368	52	included	include	VERB
ftr-445	368	53	in	in	ADP
ftr-445	368	54	the	the	DET
ftr-445	368	55	insured	insure	VERB
ftr-445	368	56	's	's	PART
ftr-445	368	57	adjusted	adjust	VERB
ftr-445	368	58	taxable	taxable	ADJ
ftr-445	368	59	gifts	gift	NOUN
ftr-445	368	60	.	.	PUNCT
ftr-445	369	1	the	the	DET
ftr-445	369	2	other	other	ADJ
ftr-445	369	3	half	half	NOUN
ftr-445	369	4	(	(	PUNCT
ftr-445	369	5	less	less	ADJ
ftr-445	369	6	any	any	DET
ftr-445	369	7	annual	annual	ADJ
ftr-445	369	8	exclusion	exclusion	NOUN
ftr-445	369	9	allowed	allow	VERB
ftr-445	369	10	to	to	ADP
ftr-445	369	11	the	the	DET
ftr-445	369	12	nondonor	nondonor	PROPN
ftr-445	369	13	spouse	spouse	PROPN
ftr-445	369	14	)	)	PUNCT
ftr-445	369	15	will	will	AUX
ftr-445	369	16	be	be	AUX
ftr-445	369	17	included	include	VERB
ftr-445	369	18	in	in	ADP
ftr-445	369	19	the	the	DET
ftr-445	369	20	estate	estate	NOUN
ftr-445	369	21	tax	tax	NOUN
ftr-445	369	22	base	base	NOUN
ftr-445	369	23	of	of	ADP
ftr-445	369	24	the	the	DET
ftr-445	369	25	nondonor	nondonor	PROPN
ftr-445	369	26	spouse	spouse	NOUN
ftr-445	369	27	on	on	ADP
ftr-445	369	28	that	that	DET
ftr-445	369	29	spouse	spouse	NOUN
ftr-445	369	30	's	's	PART
ftr-445	369	31	death	death	NOUN
ftr-445	369	32	.	.	PUNCT
ftr-445	370	1	49	49	NUM
ftr-445	370	2	.	.	PUNCT
ftr-445	371	1	if	if	SCONJ
ftr-445	371	2	split	split	VERB
ftr-445	371	3	gift	gift	NOUN
ftr-445	371	4	treatment	treatment	NOUN
ftr-445	371	5	under	under	ADP
ftr-445	371	6	irc	irc	PROPN
ftr-445	371	7	§	§	PROPN
ftr-445	371	8	2513	2513	NUM
ftr-445	371	9	was	be	AUX
ftr-445	371	10	elected	elect	VERB
ftr-445	371	11	for	for	ADP
ftr-445	371	12	such	such	ADJ
ftr-445	371	13	payments	payment	NOUN
ftr-445	371	14	(	(	PUNCT
ftr-445	371	15	see	see	VERB
ftr-445	371	16	supra	supra	PROPN
ftr-445	371	17	note	note	PROPN
ftr-445	371	18	48	48	NUM
ftr-445	371	19	)	)	PUNCT
ftr-445	371	20	,	,	PUNCT
ftr-445	371	21	the	the	DET
ftr-445	371	22	portion	portion	NOUN
ftr-445	371	23	of	of	ADP
ftr-445	371	24	the	the	DET
ftr-445	371	25	payments	payment	NOUN
ftr-445	371	26	attributable	attributable	ADJ
ftr-445	371	27	to	to	ADP
ftr-445	371	28	the	the	DET
ftr-445	371	29	insured	insure	VERB
ftr-445	371	30	's	's	PART
ftr-445	371	31	spouse	spouse	NOUN
ftr-445	371	32	is	be	AUX
ftr-445	371	33	excluded	exclude	VERB
ftr-445	371	34	from	from	ADP
ftr-445	371	35	the	the	DET
ftr-445	371	36	insured	insure	VERB
ftr-445	371	37	's	's	PART
ftr-445	371	38	adjusted	adjust	VERB
ftr-445	371	39	taxable	taxable	ADJ
ftr-445	371	40	gifts	gift	NOUN
ftr-445	371	41	.	.	PUNCT
ftr-445	372	1	see	see	VERB
ftr-445	372	2	irc	irc	PROPN
ftr-445	372	3	§	§	PROPN
ftr-445	372	4	2001(b	2001(b	NUM
ftr-445	372	5	)	)	PUNCT
ftr-445	372	6	.	.	PUNCT
ftr-445	373	1	50	50	NUM
ftr-445	373	2	.	.	X
ftr-445	373	3	1967	1967	NUM
ftr-445	373	4	-	-	SYM
ftr-445	373	5	2	2	NUM
ftr-445	373	6	c.b	c.b	PROPN
ftr-445	373	7	.	.	PROPN
ftr-445	373	8	327	327	NUM
ftr-445	373	9	(	(	PUNCT
ftr-445	373	10	revoked	revoke	VERB
ftr-445	373	11	by	by	ADP
ftr-445	373	12	rev	rev	PROPN
ftr-445	373	13	.	.	PROPN
ftr-445	373	14	rul	rul	NOUN
ftr-445	373	15	.	.	PUNCT
ftr-445	374	1	71	71	NUM
ftr-445	374	2	-	-	SYM
ftr-445	374	3	497	497	NUM
ftr-445	374	4	,	,	PUNCT
ftr-445	374	5	1971	1971	NUM
ftr-445	374	6	-	-	SYM
ftr-445	374	7	2	2	NUM
ftr-445	374	8	c.b	c.b	PROPN
ftr-445	374	9	.	.	PROPN
ftr-445	374	10	329	329	NUM
ftr-445	374	11	)	)	PUNCT
ftr-445	374	12	.	.	PUNCT
ftr-445	375	1	51	51	NUM
ftr-445	375	2	.	.	PUNCT
ftr-445	376	1	i	i	PRON
ftr-445	376	2	d.	d.	VERB
ftr-445	376	3	the	the	DET
ftr-445	376	4	position	position	NOUN
ftr-445	376	5	adopted	adopt	VERB
ftr-445	376	6	by	by	ADP
ftr-445	376	7	the	the	DET
ftr-445	376	8	commissioner	commissioner	NOUN
ftr-445	376	9	in	in	ADP
ftr-445	376	10	1967	1967	NUM
ftr-445	376	11	applied	apply	VERB
ftr-445	376	12	only	only	ADV
ftr-445	376	13	to	to	ADP
ftr-445	376	14	premium	premium	NOUN
ftr-445	376	15	payments	payment	NOUN
ftr-445	376	16	made	make	VERB
ftr-445	376	17	in	in	ADP
ftr-445	376	18	contemplation	contemplation	NOUN
ftr-445	376	19	of	of	ADP
ftr-445	376	20	death	death	NOUN
ftr-445	376	21	.	.	PUNCT
ftr-445	377	1	as	as	SCONJ
ftr-445	377	2	noted	note	VERB
ftr-445	377	3	in	in	ADP
ftr-445	377	4	the	the	DET
ftr-445	377	5	text	text	NOUN
ftr-445	377	6	,	,	PUNCT
ftr-445	377	7	the	the	DET
ftr-445	377	8	1976	1976	NUM
ftr-445	377	9	act	act	NOUN
ftr-445	377	10	eliminated	eliminate	VERB
ftr-445	377	11	the	the	DET
ftr-445	377	12	contemplation	contemplation	NOUN
ftr-445	377	13	of	of	ADP
ftr-445	377	14	death	death	NOUN
ftr-445	377	15	requirement	requirement	NOUN
ftr-445	377	16	.	.	PUNCT
ftr-445	378	1	52	52	NUM
ftr-445	378	2	.	.	X
ftr-445	378	3	278	278	NUM
ftr-445	378	4	u.s	u.s	PROPN
ftr-445	378	5	.	.	PROPN
ftr-445	378	6	327	327	NUM
ftr-445	378	7	(	(	PUNCT
ftr-445	378	8	1929	1929	NUM
ftr-445	378	9	)	)	PUNCT
ftr-445	378	10	.	.	PUNCT
ftr-445	379	1	[	[	X
ftr-445	379	2	vol	vol	NOUN
ftr-445	379	3	4:5	4:5	NUM
ftr-445	379	4	tax	tax	NOUN
ftr-445	379	5	consequences	consequence	NOUN
ftr-445	379	6	of	of	ADP
ftr-445	379	7	assigning	assign	VERB
ftr-445	379	8	life	life	NOUN
ftr-445	379	9	insurance	insurance	NOUN
ftr-445	379	10	purchased	purchase	VERB
ftr-445	379	11	life	life	NOUN
ftr-445	379	12	insurance	insurance	NOUN
ftr-445	379	13	in	in	ADP
ftr-445	379	14	which	which	PRON
ftr-445	379	15	he	he	PRON
ftr-445	379	16	named	name	VERB
ftr-445	379	17	his	his	PRON
ftr-445	379	18	wife	wife	NOUN
ftr-445	379	19	as	as	ADP
ftr-445	379	20	beneficiary	beneficiary	NOUN
ftr-445	379	21	and	and	CCONJ
ftr-445	379	22	retained	retain	VERB
ftr-445	379	23	incidents	incident	NOUN
ftr-445	379	24	of	of	ADP
ftr-445	379	25	ownership	ownership	NOUN
ftr-445	379	26	until	until	ADP
ftr-445	379	27	his	his	PRON
ftr-445	379	28	death	death	NOUN
ftr-445	379	29	.	.	PUNCT
ftr-445	380	1	the	the	DET
ftr-445	380	2	insured	insure	VERB
ftr-445	380	3	,	,	PUNCT
ftr-445	380	4	who	who	PRON
ftr-445	380	5	died	die	VERB
ftr-445	380	6	within	within	ADP
ftr-445	380	7	two	two	NUM
ftr-445	380	8	years	year	NOUN
ftr-445	380	9	of	of	ADP
ftr-445	380	10	purchasing	purchase	VERB
ftr-445	380	11	the	the	DET
ftr-445	380	12	insurance	insurance	NOUN
ftr-445	380	13	,	,	PUNCT
ftr-445	380	14	had	have	AUX
ftr-445	380	15	paid	pay	VERB
ftr-445	380	16	all	all	DET
ftr-445	380	17	premiums	premium	NOUN
ftr-445	380	18	due	due	ADJ
ftr-445	380	19	on	on	ADP
ftr-445	380	20	the	the	DET
ftr-445	380	21	policies	policy	NOUN
ftr-445	380	22	.	.	PUNCT
ftr-445	381	1	the	the	DET
ftr-445	381	2	insured	insure	VERB
ftr-445	381	3	's	's	PART
ftr-445	381	4	estate	estate	NOUN
ftr-445	381	5	challenged	challenge	VERB
ftr-445	381	6	the	the	DET
ftr-445	381	7	constitutionality	constitutionality	NOUN
ftr-445	381	8	of	of	ADP
ftr-445	381	9	the	the	DET
ftr-445	381	10	statute	statute	NOUN
ftr-445	381	11	(	(	PUNCT
ftr-445	381	12	the	the	DET
ftr-445	381	13	antecedent	antecedent	NOUN
ftr-445	381	14	of	of	ADP
ftr-445	381	15	section	section	NOUN
ftr-445	381	16	2042(2	2042(2	PROPN
ftr-445	381	17	)	)	PUNCT
ftr-445	381	18	)	)	PUNCT
ftr-445	381	19	that	that	PRON
ftr-445	381	20	subjected	subject	VERB
ftr-445	381	21	the	the	DET
ftr-445	381	22	insurance	insurance	NOUN
ftr-445	381	23	proceeds	proceed	NOUN
ftr-445	381	24	to	to	PART
ftr-445	381	25	estate	estate	NOUN
ftr-445	381	26	taxation	taxation	NOUN
ftr-445	381	27	.	.	PUNCT
ftr-445	382	1	the	the	DET
ftr-445	382	2	estate	estate	NOUN
ftr-445	382	3	contended	contend	VERB
ftr-445	382	4	that	that	SCONJ
ftr-445	382	5	the	the	DET
ftr-445	382	6	tax	tax	NOUN
ftr-445	382	7	was	be	AUX
ftr-445	382	8	one	one	NUM
ftr-445	382	9	on	on	ADP
ftr-445	382	10	property	property	NOUN
ftr-445	382	11	itself	itself	PRON
ftr-445	382	12	,	,	PUNCT
ftr-445	382	13	and	and	CCONJ
ftr-445	382	14	therefore	therefore	ADV
ftr-445	382	15	an	an	DET
ftr-445	382	16	unconstitutional	unconstitutional	ADJ
ftr-445	382	17	unapportioned	unapportioned	ADJ
ftr-445	382	18	direct	direct	ADJ
ftr-445	382	19	tax	tax	NOUN
ftr-445	382	20	,	,	PUNCT
ftr-445	382	21	rather	rather	ADV
ftr-445	382	22	than	than	ADP
ftr-445	382	23	a	a	DET
ftr-445	382	24	tax	tax	NOUN
ftr-445	382	25	on	on	ADP
ftr-445	382	26	a	a	DET
ftr-445	382	27	"	"	PUNCT
ftr-445	382	28	transfer	transfer	NOUN
ftr-445	382	29	"	"	PUNCT
ftr-445	382	30	of	of	ADP
ftr-445	382	31	property	property	NOUN
ftr-445	382	32	.	.	PUNCT
ftr-445	383	1	this	this	PRON
ftr-445	383	2	was	be	AUX
ftr-445	383	3	so	so	ADV
ftr-445	383	4	,	,	PUNCT
ftr-445	383	5	the	the	DET
ftr-445	383	6	estate	estate	NOUN
ftr-445	383	7	argued	argue	VERB
ftr-445	383	8	,	,	PUNCT
ftr-445	383	9	because	because	SCONJ
ftr-445	383	10	the	the	DET
ftr-445	383	11	insured	insured	NOUN
ftr-445	383	12	had	have	AUX
ftr-445	383	13	never	never	ADV
ftr-445	383	14	transferred	transfer	VERB
ftr-445	383	15	the	the	DET
ftr-445	383	16	proceeds	proceed	NOUN
ftr-445	383	17	to	to	ADP
ftr-445	383	18	the	the	DET
ftr-445	383	19	beneficiary	beneficiary	NOUN
ftr-445	383	20	.	.	PUNCT
ftr-445	384	1	rather	rather	ADV
ftr-445	384	2	,	,	PUNCT
ftr-445	384	3	the	the	DET
ftr-445	384	4	beneficiary	beneficiary	NOUN
ftr-445	384	5	had	have	AUX
ftr-445	384	6	acquired	acquire	VERB
ftr-445	384	7	the	the	DET
ftr-445	384	8	proceeds	proceed	NOUN
ftr-445	384	9	directly	directly	ADV
ftr-445	384	10	from	from	ADP
ftr-445	384	11	the	the	DET
ftr-445	384	12	insurer.53	insurer.53	NOUN
ftr-445	384	13	in	in	ADP
ftr-445	384	14	upholding	uphold	VERB
ftr-445	384	15	the	the	DET
ftr-445	384	16	validity	validity	NOUN
ftr-445	384	17	of	of	ADP
ftr-445	384	18	the	the	DET
ftr-445	384	19	tax	tax	NOUN
ftr-445	384	20	,	,	PUNCT
ftr-445	384	21	the	the	DET
ftr-445	384	22	supreme	supreme	PROPN
ftr-445	384	23	court	court	PROPN
ftr-445	384	24	held	hold	VERB
ftr-445	384	25	that	that	SCONJ
ftr-445	384	26	in	in	ADP
ftr-445	384	27	substance	substance	NOUN
ftr-445	384	28	the	the	DET
ftr-445	384	29	insurance	insurance	NOUN
ftr-445	384	30	proceeds	proceed	NOUN
ftr-445	384	31	had	have	AUX
ftr-445	384	32	been	be	AUX
ftr-445	384	33	transferred	transfer	VERB
ftr-445	384	34	by	by	ADP
ftr-445	384	35	the	the	DET
ftr-445	384	36	insured	insure	VERB
ftr-445	384	37	to	to	ADP
ftr-445	384	38	the	the	DET
ftr-445	384	39	beneficiary	beneficiary	NOUN
ftr-445	384	40	,	,	PUNCT
ftr-445	384	41	since	since	SCONJ
ftr-445	384	42	his	his	PRON
ftr-445	384	43	instruction	instruction	NOUN
ftr-445	384	44	to	to	ADP
ftr-445	384	45	the	the	DET
ftr-445	384	46	insurer	insurer	NOUN
ftr-445	384	47	to	to	PART
ftr-445	384	48	pay	pay	VERB
ftr-445	384	49	the	the	DET
ftr-445	384	50	proceeds	proceed	NOUN
ftr-445	384	51	to	to	ADP
ftr-445	384	52	his	his	PRON
ftr-445	384	53	wife	wife	NOUN
ftr-445	384	54	constituted	constitute	VERB
ftr-445	384	55	a	a	DET
ftr-445	384	56	procurement	procurement	NOUN
ftr-445	384	57	of	of	ADP
ftr-445	384	58	the	the	DET
ftr-445	384	59	proceeds	proceed	NOUN
ftr-445	384	60	by	by	ADP
ftr-445	384	61	him	he	PRON
ftr-445	384	62	for	for	ADP
ftr-445	384	63	delivery	delivery	NOUN
ftr-445	384	64	to	to	ADP
ftr-445	384	65	his	his	PRON
ftr-445	384	66	wife	wife	NOUN
ftr-445	384	67	.	.	PUNCT
ftr-445	385	1	the	the	DET
ftr-445	385	2	court	court	NOUN
ftr-445	385	3	determined	determine	VERB
ftr-445	385	4	that	that	SCONJ
ftr-445	385	5	a	a	DET
ftr-445	385	6	person	person	NOUN
ftr-445	385	7	who	who	PRON
ftr-445	385	8	purchases	purchase	VERB
ftr-445	385	9	property	property	NOUN
ftr-445	385	10	from	from	ADP
ftr-445	385	11	another	another	PRON
ftr-445	385	12	to	to	PART
ftr-445	385	13	be	be	AUX
ftr-445	385	14	delivered	deliver	VERB
ftr-445	385	15	to	to	ADP
ftr-445	385	16	a	a	DET
ftr-445	385	17	third	third	ADJ
ftr-445	385	18	party	party	NOUN
ftr-445	385	19	is	be	AUX
ftr-445	385	20	to	to	PART
ftr-445	385	21	be	be	AUX
ftr-445	385	22	treated	treat	VERB
ftr-445	385	23	as	as	ADP
ftr-445	385	24	having	having	AUX
ftr-445	385	25	transferred	transfer	VERB
ftr-445	385	26	that	that	DET
ftr-445	385	27	property	property	NOUN
ftr-445	385	28	to	to	ADP
ftr-445	385	29	the	the	DET
ftr-445	385	30	third	third	ADJ
ftr-445	385	31	party	party	NOUN
ftr-445	385	32	,	,	PUNCT
ftr-445	385	33	and	and	CCONJ
ftr-445	385	34	indicated	indicate	VERB
ftr-445	385	35	that	that	SCONJ
ftr-445	385	36	this	this	DET
ftr-445	385	37	principle	principle	NOUN
ftr-445	385	38	would	would	AUX
ftr-445	385	39	apply	apply	VERB
ftr-445	385	40	in	in	ADP
ftr-445	385	41	interpreting	interpret	VERB
ftr-445	385	42	the	the	DET
ftr-445	385	43	word	word	NOUN
ftr-445	385	44	"	"	PUNCT
ftr-445	385	45	transfer	transfer	NOUN
ftr-445	385	46	"	"	PUNCT
ftr-445	385	47	in	in	ADP
ftr-445	385	48	the	the	DET
ftr-445	385	49	code	code	NOUN
ftr-445	385	50	as	as	ADV
ftr-445	385	51	well	well	ADV
ftr-445	385	52	as	as	ADP
ftr-445	385	53	in	in	ADP
ftr-445	385	54	deciding	decide	VERB
ftr-445	385	55	the	the	DET
ftr-445	385	56	constitutionality	constitutionality	NOUN
ftr-445	385	57	of	of	ADP
ftr-445	385	58	a	a	DET
ftr-445	385	59	particular	particular	ADJ
ftr-445	385	60	provision	provision	NOUN
ftr-445	385	61	.	.	PUNCT
ftr-445	385	62	'	'	PUNCT
ftr-445	386	1	the	the	DET
ftr-445	386	2	courts	court	NOUN
ftr-445	386	3	,	,	PUNCT
ftr-445	386	4	however	however	ADV
ftr-445	386	5	,	,	PUNCT
ftr-445	386	6	uniformly	uniformly	ADV
ftr-445	386	7	rejected	reject	VERB
ftr-445	386	8	the	the	DET
ftr-445	386	9	commissioner	commissioner	NOUN
ftr-445	386	10	's	's	PART
ftr-445	386	11	attempt	attempt	NOUN
ftr-445	386	12	to	to	PART
ftr-445	386	13	apply	apply	VERB
ftr-445	386	14	the	the	DET
ftr-445	386	15	chase	chase	NOUN
ftr-445	386	16	holding	hold	VERB
ftr-445	386	17	to	to	ADP
ftr-445	386	18	premiums	premium	NOUN
ftr-445	386	19	paid	pay	VERB
ftr-445	386	20	within	within	ADP
ftr-445	386	21	three	three	NUM
ftr-445	386	22	years	year	NOUN
ftr-445	386	23	of	of	ADP
ftr-445	386	24	death	death	NOUN
ftr-445	386	25	on	on	ADP
ftr-445	386	26	a	a	DET
ftr-445	386	27	policy	policy	NOUN
ftr-445	386	28	that	that	PRON
ftr-445	386	29	the	the	DET
ftr-445	386	30	insured	insure	VERB
ftr-445	386	31	had	have	AUX
ftr-445	386	32	irrevocably	irrevocably	ADV
ftr-445	386	33	transferred	transfer	VERB
ftr-445	386	34	to	to	ADP
ftr-445	386	35	another	another	DET
ftr-445	386	36	more	more	ADJ
ftr-445	386	37	than	than	ADP
ftr-445	386	38	three	three	NUM
ftr-445	386	39	years	year	NOUN
ftr-445	386	40	before	before	ADP
ftr-445	386	41	death.55	death.55	NOUN
ftr-445	386	42	the	the	DET
ftr-445	386	43	courts	court	NOUN
ftr-445	386	44	did	do	AUX
ftr-445	386	45	not	not	PART
ftr-445	386	46	repudiate	repudiate	VERB
ftr-445	386	47	the	the	DET
ftr-445	386	48	supreme	supreme	PROPN
ftr-445	386	49	court	court	PROPN
ftr-445	386	50	's	's	PART
ftr-445	386	51	construction	construction	NOUN
ftr-445	386	52	of	of	ADP
ftr-445	386	53	the	the	DET
ftr-445	386	54	word	word	NOUN
ftr-445	386	55	"	"	PUNCT
ftr-445	386	56	transfer	transfer	NOUN
ftr-445	386	57	,	,	PUNCT
ftr-445	386	58	"	"	PUNCT
ftr-445	386	59	but	but	CCONJ
ftr-445	386	60	held	hold	VERB
ftr-445	386	61	it	it	PRON
ftr-445	386	62	inapplicable	inapplicable	ADJ
ftr-445	386	63	to	to	ADP
ftr-445	386	64	the	the	DET
ftr-445	386	65	payment	payment	NOUN
ftr-445	386	66	of	of	ADP
ftr-445	386	67	premiums	premium	NOUN
ftr-445	386	68	on	on	ADP
ftr-445	386	69	a	a	DET
ftr-445	386	70	policy	policy	NOUN
ftr-445	386	71	owned	own	VERB
ftr-445	386	72	by	by	ADP
ftr-445	386	73	another	another	PRON
ftr-445	386	74	.	.	PUNCT
ftr-445	387	1	the	the	DET
ftr-445	387	2	clearest	clear	ADJ
ftr-445	387	3	statement	statement	NOUN
ftr-445	387	4	of	of	ADP
ftr-445	387	5	the	the	DET
ftr-445	387	6	rationale	rationale	NOUN
ftr-445	387	7	for	for	ADP
ftr-445	387	8	rejecting	reject	VERB
ftr-445	387	9	the	the	DET
ftr-445	387	10	commissioner	commissioner	NOUN
ftr-445	387	11	's	's	PART
ftr-445	387	12	position	position	NOUN
ftr-445	387	13	'	'	PUNCT
ftr-445	387	14	was	be	AUX
ftr-445	387	15	given	give	VERB
ftr-445	387	16	by	by	ADP
ftr-445	387	17	the	the	DET
ftr-445	387	18	fifth	fifth	ADJ
ftr-445	387	19	circuit	circuit	NOUN
ftr-445	387	20	in	in	ADP
ftr-445	387	21	first	first	PROPN
ftr-445	387	22	national	national	PROPN
ftr-445	387	23	bank	bank	PROPN
ftr-445	387	24	v.	v.	PROPN
ftr-445	387	25	united	united	PROPN
ftr-445	387	26	states:57	states:57	PROPN
ftr-445	387	27	53	53	NUM
ftr-445	387	28	.	.	PUNCT
ftr-445	388	1	i	i	PRON
ftr-445	388	2	d.	d.	PROPN
ftr-445	388	3	at	at	ADP
ftr-445	388	4	334	334	NUM
ftr-445	388	5	.	.	PUNCT
ftr-445	389	1	54	54	NUM
ftr-445	389	2	.	.	PUNCT
ftr-445	390	1	i	i	PRON
ftr-445	390	2	d.	d.	PROPN
ftr-445	390	3	at	at	ADP
ftr-445	390	4	337	337	NUM
ftr-445	390	5	-	-	SYM
ftr-445	390	6	38	38	NUM
ftr-445	390	7	.	.	PUNCT
ftr-445	391	1	55	55	NUM
ftr-445	391	2	.	.	PUNCT
ftr-445	392	1	see	see	VERB
ftr-445	392	2	first	first	PROPN
ftr-445	392	3	nat'l	nat'l	PROPN
ftr-445	392	4	bank	bank	PROPN
ftr-445	392	5	v.	v.	PROPN
ftr-445	392	6	united	united	PROPN
ftr-445	392	7	states	states	PROPN
ftr-445	392	8	,	,	PUNCT
ftr-445	392	9	423	423	NUM
ftr-445	392	10	f.2d	f.2d	NOUN
ftr-445	392	11	1286	1286	NUM
ftr-445	392	12	,	,	PUNCT
ftr-445	392	13	1288	1288	NUM
ftr-445	392	14	(	(	PUNCT
ftr-445	392	15	5th	5th	ADJ
ftr-445	392	16	cit	cit	PROPN
ftr-445	392	17	.	.	PROPN
ftr-445	392	18	1970	1970	NUM
ftr-445	392	19	)	)	PUNCT
ftr-445	392	20	;	;	PUNCT
ftr-445	393	1	gorman	gorman	PROPN
ftr-445	393	2	v.	v.	PROPN
ftr-445	393	3	united	united	PROPN
ftr-445	393	4	states	states	PROPN
ftr-445	393	5	,	,	PUNCT
ftr-445	393	6	288	288	NUM
ftr-445	393	7	f.	f.	PROPN
ftr-445	393	8	supp	supp	PROPN
ftr-445	393	9	.	.	PUNCT
ftr-445	394	1	225	225	NUM
ftr-445	394	2	,	,	PUNCT
ftr-445	394	3	228	228	NUM
ftr-445	394	4	-	-	SYM
ftr-445	394	5	31	31	NUM
ftr-445	394	6	(	(	PUNCT
ftr-445	394	7	e.d	e.d	PROPN
ftr-445	394	8	.	.	PROPN
ftr-445	394	9	mich	mich	PROPN
ftr-445	394	10	.	.	PROPN
ftr-445	394	11	1968	1968	NUM
ftr-445	394	12	)	)	PUNCT
ftr-445	394	13	;	;	PUNCT
ftr-445	394	14	estate	estate	NOUN
ftr-445	394	15	of	of	ADP
ftr-445	394	16	coleman	coleman	PROPN
ftr-445	394	17	,	,	PUNCT
ftr-445	394	18	52	52	NUM
ftr-445	394	19	t.c	t.c	PROPN
ftr-445	394	20	.	.	PROPN
ftr-445	394	21	921	921	NUM
ftr-445	394	22	,	,	PUNCT
ftr-445	394	23	923	923	NUM
ftr-445	394	24	-	-	SYM
ftr-445	394	25	24	24	NUM
ftr-445	394	26	(	(	PUNCT
ftr-445	394	27	1969	1969	NUM
ftr-445	394	28	)	)	PUNCT
ftr-445	394	29	.	.	PUNCT
ftr-445	395	1	see	see	VERB
ftr-445	395	2	also	also	ADV
ftr-445	395	3	estate	estate	NOUN
ftr-445	395	4	of	of	ADP
ftr-445	395	5	chapin	chapin	NOUN
ftr-445	395	6	,	,	PUNCT
ftr-445	396	1	29	29	NUM
ftr-445	396	2	t.c	t.c	PROPN
ftr-445	396	3	.	.	PROPN
ftr-445	396	4	memo	memo	NOUN
ftr-445	396	5	(	(	PUNCT
ftr-445	396	6	cch	cch	NOUN
ftr-445	396	7	)	)	PUNCT
ftr-445	396	8	11	11	NUM
ftr-445	396	9	,	,	PUNCT
ftr-445	396	10	15	15	NUM
ftr-445	396	11	-	-	SYM
ftr-445	396	12	16	16	NUM
ftr-445	396	13	(	(	PUNCT
ftr-445	396	14	1970	1970	NUM
ftr-445	396	15	)	)	PUNCT
ftr-445	396	16	;	;	PUNCT
ftr-445	396	17	lowndes	lowndes	PROPN
ftr-445	396	18	&	&	CCONJ
ftr-445	396	19	stephens	stephens	PROPN
ftr-445	396	20	,	,	PUNCT
ftr-445	396	21	identification	identification	NOUN
ftr-445	396	22	of	of	ADP
ftr-445	396	23	property	property	NOUN
ftr-445	396	24	subject	subject	NOUN
ftr-445	396	25	to	to	ADP
ftr-445	396	26	the	the	DET
ftr-445	396	27	federal	federal	ADJ
ftr-445	396	28	estate	estate	NOUN
ftr-445	396	29	tax	tax	NOUN
ftr-445	396	30	,	,	PUNCT
ftr-445	396	31	65	65	NUM
ftr-445	396	32	mich	mich	PROPN
ftr-445	396	33	.	.	PUNCT
ftr-445	397	1	l.	l.	PROPN
ftr-445	397	2	rev	rev	PROPN
ftr-445	397	3	.	.	PROPN
ftr-445	397	4	105	105	NUM
ftr-445	397	5	,	,	PUNCT
ftr-445	397	6	124	124	NUM
ftr-445	397	7	-	-	SYM
ftr-445	397	8	25	25	NUM
ftr-445	397	9	(	(	PUNCT
ftr-445	397	10	1966	1966	NUM
ftr-445	397	11	)	)	PUNCT
ftr-445	397	12	;	;	PUNCT
ftr-445	397	13	note	note	VERB
ftr-445	397	14	,	,	PUNCT
ftr-445	397	15	section	section	NOUN
ftr-445	397	16	2035	2035	NUM
ftr-445	397	17	as	as	ADP
ftr-445	397	18	a	a	DET
ftr-445	397	19	basis	basis	NOUN
ftr-445	397	20	for	for	ADP
ftr-445	397	21	including	include	VERB
ftr-445	397	22	life	life	NOUN
ftr-445	397	23	insurance	insurance	NOUN
ftr-445	397	24	proceeds	proceed	NOUN
ftr-445	397	25	in	in	ADP
ftr-445	397	26	the	the	DET
ftr-445	397	27	gross	gross	ADJ
ftr-445	397	28	estate	estate	NOUN
ftr-445	397	29	of	of	ADP
ftr-445	397	30	an	an	DET
ftr-445	397	31	insured	insure	VERB
ftr-445	397	32	who	who	PRON
ftr-445	397	33	paid	pay	VERB
ftr-445	397	34	premiums	premium	NOUN
ftr-445	397	35	on	on	ADP
ftr-445	397	36	a	a	DET
ftr-445	397	37	policy	policy	NOUN
ftr-445	397	38	owned	own	VERB
ftr-445	397	39	by	by	ADP
ftr-445	397	40	another	another	DET
ftr-445	397	41	person	person	NOUN
ftr-445	397	42	,	,	PUNCT
ftr-445	397	43	67	67	NUM
ftr-445	397	44	mich	mich	PROPN
ftr-445	397	45	.	.	PUNCT
ftr-445	398	1	l.	l.	PROPN
ftr-445	398	2	rev	rev	PROPN
ftr-445	398	3	.	.	PROPN
ftr-445	399	1	812	812	NUM
ftr-445	399	2	(	(	PUNCT
ftr-445	399	3	1969	1969	NUM
ftr-445	399	4	)	)	PUNCT
ftr-445	399	5	.	.	PUNCT
ftr-445	400	1	56	56	NUM
ftr-445	400	2	.	.	PUNCT
ftr-445	401	1	even	even	ADV
ftr-445	401	2	if	if	SCONJ
ftr-445	401	3	the	the	DET
ftr-445	401	4	commissioner	commissioner	NOUN
ftr-445	401	5	had	have	AUX
ftr-445	401	6	prevailed	prevail	VERB
ftr-445	401	7	in	in	ADP
ftr-445	401	8	arguing	argue	VERB
ftr-445	401	9	that	that	SCONJ
ftr-445	401	10	there	there	PRON
ftr-445	401	11	was	be	VERB
ftr-445	401	12	a	a	DET
ftr-445	401	13	constructive	constructive	ADJ
ftr-445	401	14	transfer	transfer	NOUN
ftr-445	401	15	of	of	ADP
ftr-445	401	16	a	a	DET
ftr-445	401	17	portion	portion	NOUN
ftr-445	401	18	of	of	ADP
ftr-445	401	19	the	the	DET
ftr-445	401	20	insurance	insurance	NOUN
ftr-445	401	21	proceeds	proceed	NOUN
ftr-445	401	22	,	,	PUNCT
ftr-445	401	23	the	the	DET
ftr-445	401	24	portion	portion	NOUN
ftr-445	401	25	includible	includible	NOUN
ftr-445	401	26	should	should	AUX
ftr-445	401	27	not	not	PART
ftr-445	401	28	have	have	AUX
ftr-445	401	29	been	be	AUX
ftr-445	401	30	figured	figure	VERB
ftr-445	401	31	on	on	ADP
ftr-445	401	32	the	the	DET
ftr-445	401	33	basis	basis	NOUN
ftr-445	401	34	of	of	ADP
ftr-445	401	35	the	the	DET
ftr-445	401	36	commissioner	commissioner	NOUN
ftr-445	401	37	's	's	PART
ftr-445	401	38	formula	formula	NOUN
ftr-445	401	39	.	.	PUNCT
ftr-445	402	1	the	the	DET
ftr-445	402	2	commissioner	commissioner	NOUN
ftr-445	402	3	's	's	PART
ftr-445	402	4	formula	formula	NOUN
ftr-445	402	5	undoubtedly	undoubtedly	ADV
ftr-445	402	6	was	be	AUX
ftr-445	402	7	derived	derive	VERB
ftr-445	402	8	from	from	ADP
ftr-445	402	9	the	the	DET
ftr-445	402	10	old	old	ADJ
ftr-445	402	11	payment	payment	NOUN
ftr-445	402	12	of	of	ADP
ftr-445	402	13	premiums	premium	NOUN
ftr-445	402	14	test	test	NOUN
ftr-445	402	15	that	that	PRON
ftr-445	402	16	congress	congress	PROPN
ftr-445	402	17	eliminated	eliminate	VERB
ftr-445	402	18	from	from	ADP
ftr-445	402	19	irc	irc	PROPN
ftr-445	402	20	§	§	PROPN
ftr-445	402	21	2042	2042	NUM
ftr-445	402	22	in	in	ADP
ftr-445	402	23	1954	1954	NUM
ftr-445	402	24	.	.	PUNCT
ftr-445	403	1	the	the	DET
ftr-445	403	2	failings	failing	NOUN
ftr-445	403	3	of	of	ADP
ftr-445	403	4	the	the	DET
ftr-445	403	5	premium	premium	NOUN
ftr-445	403	6	payment	payment	NOUN
ftr-445	403	7	test	test	NOUN
ftr-445	403	8	are	be	AUX
ftr-445	403	9	discussed	discuss	VERB
ftr-445	403	10	in	in	ADP
ftr-445	403	11	kahn	kahn	PROPN
ftr-445	403	12	&	&	CCONJ
ftr-445	403	13	waggoner	waggoner	PROPN
ftr-445	403	14	,	,	PUNCT
ftr-445	403	15	supra	supra	PROPN
ftr-445	403	16	note	note	NOUN
ftr-445	403	17	1	1	NUM
ftr-445	403	18	,	,	PUNCT
ftr-445	403	19	at	at	ADP
ftr-445	403	20	970	970	NUM
ftr-445	403	21	-	-	SYM
ftr-445	403	22	75	75	NUM
ftr-445	403	23	.	.	PUNCT
ftr-445	404	1	57	57	NUM
ftr-445	404	2	.	.	X
ftr-445	404	3	423	423	NUM
ftr-445	404	4	f.2d	f.2d	NUM
ftr-445	404	5	1286	1286	NUM
ftr-445	404	6	(	(	PUNCT
ftr-445	404	7	5th	5th	ADJ
ftr-445	404	8	cir	cir	NOUN
ftr-445	404	9	.	.	PROPN
ftr-445	404	10	1970	1970	NUM
ftr-445	404	11	)	)	PUNCT
ftr-445	404	12	.	.	PUNCT
ftr-445	405	1	19991	19991	NUM
ftr-445	405	2	florida	florida	PROPN
ftr-445	405	3	tax	tax	PROPN
ftr-445	405	4	review	review	NOUN
ftr-445	405	5	the	the	DET
ftr-445	405	6	actual	actual	ADJ
ftr-445	405	7	essence	essence	NOUN
ftr-445	405	8	of	of	ADP
ftr-445	405	9	the	the	DET
ftr-445	405	10	government	government	NOUN
ftr-445	405	11	's	's	PART
ftr-445	405	12	position	position	NOUN
ftr-445	405	13	is	be	AUX
ftr-445	405	14	that	that	SCONJ
ftr-445	405	15	it	it	PRON
ftr-445	405	16	wishes	wish	VERB
ftr-445	405	17	to	to	PART
ftr-445	405	18	place	place	VERB
ftr-445	405	19	a	a	DET
ftr-445	405	20	decedent	decedent	NOUN
ftr-445	405	21	who	who	PRON
ftr-445	405	22	pays	pay	VERB
ftr-445	405	23	the	the	DET
ftr-445	405	24	premiums	premium	NOUN
ftr-445	405	25	on	on	ADP
ftr-445	405	26	a	a	DET
ftr-445	405	27	policy	policy	NOUN
ftr-445	405	28	owned	own	VERB
ftr-445	405	29	by	by	ADP
ftr-445	405	30	another	another	PRON
ftr-445	405	31	on	on	ADP
ftr-445	405	32	the	the	DET
ftr-445	405	33	same	same	ADJ
ftr-445	405	34	footing	footing	NOUN
ftr-445	405	35	with	with	ADP
ftr-445	405	36	one	one	NUM
ftr-445	405	37	who	who	PRON
ftr-445	405	38	physically	physically	ADV
ftr-445	405	39	transfers	transfer	VERB
ftr-445	405	40	the	the	DET
ftr-445	405	41	policy	policy	NOUN
ftr-445	405	42	itself	itself	PRON
ftr-445	405	43	.	.	PUNCT
ftr-445	406	1	it	it	PRON
ftr-445	406	2	is	be	AUX
ftr-445	406	3	said	say	VERB
ftr-445	406	4	that	that	SCONJ
ftr-445	406	5	the	the	PRON
ftr-445	406	6	...	...	PUNCT
ftr-445	407	1	[	[	X
ftr-445	407	2	policyholders	policyholder	NOUN
ftr-445	407	3	]	]	PUNCT
ftr-445	407	4	received	receive	VERB
ftr-445	407	5	insurance	insurance	NOUN
ftr-445	407	6	benefits	benefit	NOUN
ftr-445	407	7	and	and	CCONJ
ftr-445	407	8	not	not	PART
ftr-445	407	9	cash	cash	NOUN
ftr-445	407	10	and	and	CCONJ
ftr-445	407	11	that	that	SCONJ
ftr-445	407	12	the	the	DET
ftr-445	407	13	payment	payment	NOUN
ftr-445	407	14	of	of	ADP
ftr-445	407	15	each	each	PRON
ftr-445	407	16	and	and	CCONJ
ftr-445	407	17	every	every	DET
ftr-445	407	18	premium	premium	NOUN
ftr-445	407	19	helped	help	VERB
ftr-445	407	20	to	to	PART
ftr-445	407	21	produce	produce	VERB
ftr-445	407	22	the	the	DET
ftr-445	407	23	proceeds	proceed	NOUN
ftr-445	407	24	.	.	PUNCT
ftr-445	408	1	the	the	DET
ftr-445	408	2	answer	answer	NOUN
ftr-445	408	3	to	to	ADP
ftr-445	408	4	this	this	PRON
ftr-445	408	5	,	,	PUNCT
ftr-445	408	6	however	however	ADV
ftr-445	408	7	....	....	PUNCT
ftr-445	409	1	[	[	X
ftr-445	409	2	is	be	AUX
ftr-445	409	3	]	]	PUNCT
ftr-445	409	4	that	that	SCONJ
ftr-445	409	5	the	the	DET
ftr-445	409	6	rights	right	NOUN
ftr-445	409	7	maintained	maintain	VERB
ftr-445	409	8	belonged	belong	VERB
ftr-445	409	9	to	to	ADP
ftr-445	409	10	the	the	DET
ftr-445	409	11	owners	owner	NOUN
ftr-445	409	12	,	,	PUNCT
ftr-445	409	13	not	not	PART
ftr-445	409	14	to	to	ADP
ftr-445	409	15	the	the	DET
ftr-445	409	16	decedent	decedent	NOUN
ftr-445	409	17	,	,	PUNCT
ftr-445	409	18	and	and	CCONJ
ftr-445	409	19	were	be	AUX
ftr-445	409	20	thus	thus	ADV
ftr-445	409	21	neither	neither	CCONJ
ftr-445	409	22	transferred	transfer	VERB
ftr-445	409	23	nor	nor	CCONJ
ftr-445	409	24	transferrable	transferrable	ADJ
ftr-445	409	25	by	by	ADP
ftr-445	409	26	the	the	DET
ftr-445	409	27	decedent.58	decedent.58	NOUN
ftr-445	409	28	after	after	ADP
ftr-445	409	29	losing	lose	VERB
ftr-445	409	30	every	every	DET
ftr-445	409	31	litigated	litigate	VERB
ftr-445	409	32	case	case	NOUN
ftr-445	409	33	on	on	ADP
ftr-445	409	34	this	this	DET
ftr-445	409	35	issue	issue	NOUN
ftr-445	409	36	,	,	PUNCT
ftr-445	409	37	the	the	DET
ftr-445	409	38	commissioner	commissioner	NOUN
ftr-445	409	39	reconsidered	reconsider	VERB
ftr-445	409	40	his	his	PRON
ftr-445	409	41	original	original	ADJ
ftr-445	409	42	position	position	NOUN
ftr-445	409	43	and	and	CCONJ
ftr-445	409	44	issued	issue	VERB
ftr-445	409	45	revenue	revenue	NOUN
ftr-445	409	46	ruling	rule	VERB
ftr-445	409	47	71	71	NUM
ftr-445	409	48	-	-	SYM
ftr-445	409	49	497	497	NUM
ftr-445	409	50	,	,	PUNCT
ftr-445	409	51	which	which	PRON
ftr-445	409	52	revoked	revoke	VERB
ftr-445	409	53	the	the	DET
ftr-445	409	54	1967	1967	NUM
ftr-445	409	55	ruling	ruling	NOUN
ftr-445	409	56	and	and	CCONJ
ftr-445	409	57	conceded	concede	VERB
ftr-445	409	58	that	that	SCONJ
ftr-445	409	59	only	only	ADV
ftr-445	409	60	the	the	DET
ftr-445	409	61	dollar	dollar	NOUN
ftr-445	409	62	amount	amount	NOUN
ftr-445	409	63	of	of	ADP
ftr-445	409	64	premiums	premium	NOUN
ftr-445	409	65	paid	pay	VERB
ftr-445	409	66	by	by	ADP
ftr-445	409	67	the	the	DET
ftr-445	409	68	insured	insure	VERB
ftr-445	409	69	within	within	ADP
ftr-445	409	70	three	three	NUM
ftr-445	409	71	years	year	NOUN
ftr-445	409	72	of	of	ADP
ftr-445	409	73	death	death	NOUN
ftr-445	409	74	would	would	AUX
ftr-445	409	75	be	be	AUX
ftr-445	409	76	included	include	VERB
ftr-445	409	77	in	in	ADP
ftr-445	409	78	the	the	DET
ftr-445	409	79	insured	insure	VERB
ftr-445	409	80	's	's	PART
ftr-445	409	81	gross	gross	ADJ
ftr-445	409	82	estate	estate	NOUN
ftr-445	409	83	.	.	PUNCT
ftr-445	410	1	59	59	NUM
ftr-445	410	2	this	this	DET
ftr-445	410	3	latter	latter	ADJ
ftr-445	410	4	portion	portion	NOUN
ftr-445	410	5	of	of	ADP
ftr-445	410	6	revenue	revenue	NOUN
ftr-445	410	7	ruling	rule	VERB
ftr-445	410	8	71	71	NUM
ftr-445	410	9	-	-	SYM
ftr-445	410	10	497	497	NUM
ftr-445	410	11	was	be	AUX
ftr-445	410	12	made	make	VERB
ftr-445	410	13	obsolete	obsolete	ADJ
ftr-445	410	14	by	by	ADP
ftr-445	410	15	the	the	DET
ftr-445	410	16	1981	1981	NUM
ftr-445	410	17	amendments	amendment	NOUN
ftr-445	410	18	of	of	ADP
ftr-445	410	19	section	section	NOUN
ftr-445	410	20	2035	2035	NUM
ftr-445	410	21	.	.	PUNCT
ftr-445	411	1	60	60	NUM
ftr-445	411	2	for	for	ADP
ftr-445	411	3	decedents	decedent	NOUN
ftr-445	411	4	dying	die	VERB
ftr-445	411	5	after	after	ADP
ftr-445	411	6	1981	1981	NUM
ftr-445	411	7	,	,	PUNCT
ftr-445	411	8	premium	premium	NOUN
ftr-445	411	9	payments	payment	NOUN
ftr-445	411	10	made	make	VERB
ftr-445	411	11	by	by	ADP
ftr-445	411	12	an	an	DET
ftr-445	411	13	insured	insure	VERB
ftr-445	411	14	within	within	ADP
ftr-445	411	15	three	three	NUM
ftr-445	411	16	years	year	NOUN
ftr-445	411	17	of	of	ADP
ftr-445	411	18	death	death	NOUN
ftr-445	411	19	are	be	AUX
ftr-445	411	20	subject	subject	ADJ
ftr-445	411	21	to	to	ADP
ftr-445	411	22	the	the	DET
ftr-445	411	23	gift	gift	NOUN
ftr-445	411	24	tax	tax	NOUN
ftr-445	411	25	but	but	CCONJ
ftr-445	411	26	are	be	AUX
ftr-445	411	27	no	no	ADV
ftr-445	411	28	longer	long	ADV
ftr-445	411	29	includible	includible	ADJ
ftr-445	411	30	in	in	ADP
ftr-445	411	31	the	the	DET
ftr-445	411	32	insured	insure	VERB
ftr-445	411	33	's	's	PART
ftr-445	411	34	gross	gross	ADJ
ftr-445	411	35	estate	estate	NOUN
ftr-445	411	36	,	,	PUNCT
ftr-445	411	37	though	though	SCONJ
ftr-445	411	38	any	any	DET
ftr-445	411	39	gift	gift	NOUN
ftr-445	411	40	tax	tax	NOUN
ftr-445	411	41	paid	pay	VERB
ftr-445	411	42	on	on	ADP
ftr-445	411	43	such	such	ADJ
ftr-445	411	44	premium	premium	NOUN
ftr-445	411	45	payments	payment	NOUN
ftr-445	411	46	is	be	AUX
ftr-445	411	47	includible.1	includible.1	VERB
ftr-445	411	48	v.	v.	ADP
ftr-445	411	49	assignment	assignment	NOUN
ftr-445	411	50	in	in	ADP
ftr-445	411	51	substance	substance	NOUN
ftr-445	411	52	within	within	ADP
ftr-445	411	53	three	three	NUM
ftr-445	411	54	years	year	NOUN
ftr-445	411	55	of	of	ADP
ftr-445	411	56	death	death	NOUN
ftr-445	411	57	revenue	revenue	NOUN
ftr-445	411	58	ruling	rule	VERB
ftr-445	411	59	71	71	NUM
ftr-445	411	60	-	-	SYM
ftr-445	411	61	49762	49762	NUM
ftr-445	411	62	dealt	deal	VERB
ftr-445	411	63	with	with	ADP
ftr-445	411	64	another	another	DET
ftr-445	411	65	issue	issue	NOUN
ftr-445	411	66	-	-	PUNCT
ftr-445	411	67	the	the	DET
ftr-445	411	68	purchase	purchase	NOUN
ftr-445	411	69	of	of	ADP
ftr-445	411	70	an	an	DET
ftr-445	411	71	insurance	insurance	NOUN
ftr-445	411	72	policy	policy	NOUN
ftr-445	411	73	for	for	ADP
ftr-445	411	74	another	another	PRON
ftr-445	411	75	within	within	ADP
ftr-445	411	76	three	three	NUM
ftr-445	411	77	years	year	NOUN
ftr-445	411	78	of	of	ADP
ftr-445	411	79	death	death	NOUN
ftr-445	411	80	.	.	PUNCT
ftr-445	412	1	under	under	ADP
ftr-445	412	2	the	the	DET
ftr-445	412	3	facts	fact	NOUN
ftr-445	412	4	considered	consider	VERB
ftr-445	412	5	in	in	ADP
ftr-445	412	6	this	this	DET
ftr-445	412	7	portion	portion	NOUN
ftr-445	412	8	of	of	ADP
ftr-445	412	9	the	the	DET
ftr-445	412	10	ruling	ruling	NOUN
ftr-445	412	11	,	,	PUNCT
ftr-445	412	12	the	the	DET
ftr-445	412	13	insured	insure	VERB
ftr-445	412	14	,	,	PUNCT
ftr-445	412	15	nine	nine	NUM
ftr-445	412	16	months	month	NOUN
ftr-445	412	17	before	before	SCONJ
ftr-445	412	18	he	he	PRON
ftr-445	412	19	died	die	VERB
ftr-445	412	20	from	from	ADP
ftr-445	412	21	accidental	accidental	ADJ
ftr-445	412	22	causes	cause	NOUN
ftr-445	412	23	,	,	PUNCT
ftr-445	412	24	purchased	purchase	VERB
ftr-445	412	25	a	a	DET
ftr-445	412	26	one	one	NUM
ftr-445	412	27	-	-	PUNCT
ftr-445	412	28	year	year	NOUN
ftr-445	412	29	term	term	NOUN
ftr-445	412	30	accidental	accidental	ADJ
ftr-445	412	31	death	death	NOUN
ftr-445	412	32	policy	policy	NOUN
ftr-445	412	33	insuring	insure	VERB
ftr-445	412	34	his	his	PRON
ftr-445	412	35	life	life	NOUN
ftr-445	412	36	.	.	PUNCT
ftr-445	413	1	the	the	DET
ftr-445	413	2	insured	insure	VERB
ftr-445	413	3	's	's	PART
ftr-445	413	4	children	child	NOUN
ftr-445	413	5	were	be	AUX
ftr-445	413	6	designated	designate	VERB
ftr-445	413	7	as	as	ADP
ftr-445	413	8	the	the	DET
ftr-445	413	9	owners	owner	NOUN
ftr-445	413	10	as	as	ADV
ftr-445	413	11	well	well	ADV
ftr-445	413	12	as	as	ADP
ftr-445	413	13	beneficiaries	beneficiary	NOUN
ftr-445	413	14	of	of	ADP
ftr-445	413	15	the	the	DET
ftr-445	413	16	policy	policy	NOUN
ftr-445	413	17	.	.	PUNCT
ftr-445	414	1	although	although	SCONJ
ftr-445	414	2	the	the	DET
ftr-445	414	3	insured	insure	VERB
ftr-445	414	4	never	never	ADV
ftr-445	414	5	actually	actually	ADV
ftr-445	414	6	possessed	possess	VERB
ftr-445	414	7	an	an	DET
ftr-445	414	8	incident	incident	NOUN
ftr-445	414	9	of	of	ADP
ftr-445	414	10	ownership	ownership	NOUN
ftr-445	414	11	in	in	ADP
ftr-445	414	12	the	the	DET
ftr-445	414	13	policy	policy	NOUN
ftr-445	414	14	,	,	PUNCT
ftr-445	414	15	the	the	DET
ftr-445	414	16	commissioner	commissioner	NOUN
ftr-445	414	17	ruled	rule	VERB
ftr-445	414	18	that	that	SCONJ
ftr-445	414	19	under	under	ADP
ftr-445	414	20	section	section	NOUN
ftr-445	414	21	2035	2035	NUM
ftr-445	414	22	,	,	PUNCT
ftr-445	414	23	the	the	DET
ftr-445	414	24	entire	entire	ADJ
ftr-445	414	25	proceeds	proceed	NOUN
ftr-445	414	26	were	be	AUX
ftr-445	414	27	includable	includable	ADJ
ftr-445	414	28	in	in	ADP
ftr-445	414	29	the	the	DET
ftr-445	414	30	insured	insure	VERB
ftr-445	414	31	's	's	PART
ftr-445	414	32	gross	gross	ADJ
ftr-445	414	33	58	58	NUM
ftr-445	414	34	.	.	PUNCT
ftr-445	415	1	423	423	NUM
ftr-445	415	2	f.2d	f.2d	X
ftr-445	415	3	at	at	ADP
ftr-445	415	4	1288	1288	NUM
ftr-445	415	5	,	,	PUNCT
ftr-445	415	6	accord	accord	NOUN
ftr-445	415	7	bintliff	bintliff	PROPN
ftr-445	415	8	v.	v.	ADP
ftr-445	415	9	united	united	PROPN
ftr-445	415	10	states	states	PROPN
ftr-445	415	11	,	,	PUNCT
ftr-445	415	12	462	462	NUM
ftr-445	415	13	f.2d	f.2d	ADP
ftr-445	415	14	403	403	NUM
ftr-445	415	15	,	,	PUNCT
ftr-445	415	16	406	406	NUM
ftr-445	415	17	(	(	PUNCT
ftr-445	415	18	5th	5th	ADJ
ftr-445	415	19	cir	cir	NOUN
ftr-445	415	20	.	.	PROPN
ftr-445	415	21	1972	1972	NUM
ftr-445	415	22	)	)	PUNCT
ftr-445	415	23	.	.	PUNCT
ftr-445	416	1	59	59	NUM
ftr-445	416	2	.	.	X
ftr-445	416	3	1971	1971	NUM
ftr-445	416	4	-	-	SYM
ftr-445	416	5	2	2	NUM
ftr-445	416	6	c.b	c.b	PROPN
ftr-445	416	7	.	.	PROPN
ftr-445	416	8	329	329	NUM
ftr-445	416	9	,	,	PUNCT
ftr-445	416	10	revoking	revoke	VERB
ftr-445	416	11	rev	rev	VERB
ftr-445	416	12	.	.	PUNCT
ftr-445	416	13	rul	rul	PROPN
ftr-445	416	14	.	.	PUNCT
ftr-445	417	1	67	67	NUM
ftr-445	417	2	-	-	SYM
ftr-445	417	3	463	463	NUM
ftr-445	417	4	,	,	PUNCT
ftr-445	417	5	1967	1967	NUM
ftr-445	417	6	-	-	SYM
ftr-445	417	7	2	2	NUM
ftr-445	417	8	c.b	c.b	PROPN
ftr-445	417	9	.	.	PROPN
ftr-445	417	10	327	327	NUM
ftr-445	417	11	.	.	PUNCT
ftr-445	418	1	in	in	ADP
ftr-445	418	2	rev	rev	PROPN
ftr-445	418	3	.	.	PROPN
ftr-445	418	4	rul	rul	NOUN
ftr-445	418	5	.	.	PUNCT
ftr-445	419	1	71	71	NUM
ftr-445	419	2	-	-	SYM
ftr-445	419	3	497	497	NUM
ftr-445	419	4	,	,	PUNCT
ftr-445	419	5	the	the	DET
ftr-445	419	6	premiums	premium	NOUN
ftr-445	419	7	were	be	AUX
ftr-445	419	8	paid	pay	VERB
ftr-445	419	9	on	on	ADP
ftr-445	419	10	both	both	CCONJ
ftr-445	419	11	an	an	DET
ftr-445	419	12	ordinary	ordinary	ADJ
ftr-445	419	13	life	life	NOUN
ftr-445	419	14	insurance	insurance	NOUN
ftr-445	419	15	policy	policy	NOUN
ftr-445	419	16	and	and	CCONJ
ftr-445	419	17	on	on	ADP
ftr-445	419	18	a	a	DET
ftr-445	419	19	term	term	NOUN
ftr-445	419	20	life	life	NOUN
ftr-445	419	21	insurance	insurance	NOUN
ftr-445	419	22	policy	policy	NOUN
ftr-445	419	23	.	.	PUNCT
ftr-445	420	1	60	60	NUM
ftr-445	420	2	.	.	PUNCT
ftr-445	421	1	none	none	NOUN
ftr-445	421	2	of	of	ADP
ftr-445	421	3	the	the	DET
ftr-445	421	4	exceptions	exception	NOUN
ftr-445	421	5	discussed	discuss	VERB
ftr-445	421	6	supra	supra	NOUN
ftr-445	421	7	in	in	ADP
ftr-445	421	8	the	the	DET
ftr-445	421	9	text	text	NOUN
ftr-445	421	10	accompanying	accompany	VERB
ftr-445	421	11	notes	note	NOUN
ftr-445	421	12	43	43	NUM
ftr-445	421	13	through	through	ADP
ftr-445	421	14	45	45	NUM
ftr-445	421	15	apply	apply	NOUN
ftr-445	421	16	.	.	PUNCT
ftr-445	422	1	61	61	NUM
ftr-445	422	2	.	.	PUNCT
ftr-445	423	1	see	see	VERB
ftr-445	423	2	irc	irc	ADV
ftr-445	423	3	§	§	PROPN
ftr-445	423	4	2035(b	2035(b	NUM
ftr-445	423	5	)	)	PUNCT
ftr-445	423	6	.	.	PUNCT
ftr-445	424	1	also	also	ADV
ftr-445	424	2	,	,	PUNCT
ftr-445	424	3	any	any	DET
ftr-445	424	4	premium	premium	NOUN
ftr-445	424	5	payments	payment	NOUN
ftr-445	424	6	that	that	PRON
ftr-445	424	7	constituted	constitute	VERB
ftr-445	424	8	a	a	DET
ftr-445	424	9	gift	gift	NOUN
ftr-445	424	10	will	will	AUX
ftr-445	424	11	be	be	AUX
ftr-445	424	12	included	include	VERB
ftr-445	424	13	in	in	ADP
ftr-445	424	14	the	the	DET
ftr-445	424	15	donor	donor	NOUN
ftr-445	424	16	's	's	PART
ftr-445	424	17	adjusted	adjust	VERB
ftr-445	424	18	taxable	taxable	ADJ
ftr-445	424	19	gifts	gift	NOUN
ftr-445	424	20	to	to	ADP
ftr-445	424	21	the	the	DET
ftr-445	424	22	extent	extent	NOUN
ftr-445	424	23	not	not	PART
ftr-445	424	24	covered	cover	VERB
ftr-445	424	25	by	by	ADP
ftr-445	424	26	the	the	DET
ftr-445	424	27	annual	annual	ADJ
ftr-445	424	28	exclusion	exclusion	NOUN
ftr-445	424	29	or	or	CCONJ
ftr-445	424	30	the	the	DET
ftr-445	424	31	marital	marital	ADJ
ftr-445	424	32	or	or	CCONJ
ftr-445	424	33	charitable	charitable	ADJ
ftr-445	424	34	deduction	deduction	NOUN
ftr-445	424	35	.	.	PUNCT
ftr-445	425	1	see	see	VERB
ftr-445	425	2	irc	irc	PROPN
ftr-445	425	3	§	§	PROPN
ftr-445	425	4	2001(b	2001(b	NUM
ftr-445	425	5	)	)	PUNCT
ftr-445	425	6	.	.	PUNCT
ftr-445	426	1	62	62	NUM
ftr-445	426	2	.	.	PUNCT
ftr-445	427	1	1971	1971	NUM
ftr-445	427	2	-	-	SYM
ftr-445	427	3	2	2	NUM
ftr-445	427	4	c.b	c.b	PROPN
ftr-445	427	5	.	.	PROPN
ftr-445	427	6	330	330	NUM
ftr-445	427	7	.	.	PUNCT
ftr-445	428	1	[	[	X
ftr-445	428	2	vol	vol	NOUN
ftr-445	428	3	4:5	4:5	NUM
ftr-445	428	4	tax	tax	NOUN
ftr-445	428	5	consequences	consequence	NOUN
ftr-445	428	6	of	of	ADP
ftr-445	428	7	assigning	assign	VERB
ftr-445	428	8	life	life	NOUN
ftr-445	428	9	insurance	insurance	NOUN
ftr-445	428	10	estate	estate	NOUN
ftr-445	428	11	.	.	PUNCT
ftr-445	429	1	the	the	DET
ftr-445	429	2	commissioner	commissioner	NOUN
ftr-445	429	3	's	's	PART
ftr-445	429	4	theory	theory	NOUN
ftr-445	429	5	was	be	AUX
ftr-445	429	6	that	that	SCONJ
ftr-445	429	7	the	the	DET
ftr-445	429	8	insured	insure	VERB
ftr-445	429	9	had	have	AUX
ftr-445	429	10	transferred	transfer	VERB
ftr-445	429	11	ownership	ownership	NOUN
ftr-445	429	12	of	of	ADP
ftr-445	429	13	the	the	DET
ftr-445	429	14	policy	policy	NOUN
ftr-445	429	15	to	to	ADP
ftr-445	429	16	his	his	PRON
ftr-445	429	17	children	child	NOUN
ftr-445	429	18	and	and	CCONJ
ftr-445	429	19	had	have	AUX
ftr-445	429	20	not	not	PART
ftr-445	429	21	merely	merely	ADV
ftr-445	429	22	paid	pay	VERB
ftr-445	429	23	a	a	DET
ftr-445	429	24	premium	premium	NOUN
ftr-445	429	25	on	on	ADP
ftr-445	429	26	a	a	DET
ftr-445	429	27	policy	policy	NOUN
ftr-445	429	28	that	that	PRON
ftr-445	429	29	they	they	PRON
ftr-445	429	30	owned	own	VERB
ftr-445	429	31	.	.	PUNCT
ftr-445	430	1	the	the	DET
ftr-445	430	2	commissioner	commissioner	NOUN
ftr-445	430	3	again	again	ADV
ftr-445	430	4	relied	rely	VERB
ftr-445	430	5	on	on	ADP
ftr-445	430	6	the	the	DET
ftr-445	430	7	chase	chase	PROPN
ftr-445	430	8	national	national	PROPN
ftr-445	430	9	bank	bank	PROPN
ftr-445	430	10	case	case	NOUN
ftr-445	430	11	,	,	PUNCT
ftr-445	430	12	and	and	CCONJ
ftr-445	430	13	this	this	DET
ftr-445	430	14	time	time	NOUN
ftr-445	430	15	,	,	PUNCT
ftr-445	430	16	until	until	SCONJ
ftr-445	430	17	section	section	NOUN
ftr-445	430	18	2035	2035	NUM
ftr-445	430	19	was	be	AUX
ftr-445	430	20	amended	amend	VERB
ftr-445	430	21	in	in	ADP
ftr-445	430	22	1981	1981	NUM
ftr-445	430	23	,	,	PUNCT
ftr-445	430	24	the	the	DET
ftr-445	430	25	commissioner	commissioner	NOUN
ftr-445	430	26	's	's	PART
ftr-445	430	27	position	position	NOUN
ftr-445	430	28	was	be	AUX
ftr-445	430	29	sustained	sustain	VERB
ftr-445	430	30	by	by	ADP
ftr-445	430	31	the	the	DET
ftr-445	430	32	courts	court	NOUN
ftr-445	430	33	,	,	PUNCT
ftr-445	430	34	initially	initially	ADV
ftr-445	430	35	in	in	ADP
ftr-445	430	36	a	a	DET
ftr-445	430	37	decision	decision	NOUN
ftr-445	430	38	of	of	ADP
ftr-445	430	39	the	the	DET
ftr-445	430	40	fifth	fifth	ADJ
ftr-445	430	41	circuit	circuit	NOUN
ftr-445	430	42	,	,	PUNCT
ftr-445	430	43	bel	bel	PROPN
ftr-445	430	44	v.	v.	ADP
ftr-445	430	45	united	unite	VERB
ftr-445	430	46	states.6	states.6	PROPN
ftr-445	430	47	in	in	ADP
ftr-445	430	48	bel	bel	PROPN
ftr-445	430	49	,	,	PUNCT
ftr-445	430	50	the	the	DET
ftr-445	430	51	insured	insure	VERB
ftr-445	430	52	had	have	AUX
ftr-445	430	53	used	use	VERB
ftr-445	430	54	community	community	NOUN
ftr-445	430	55	funds	fund	NOUN
ftr-445	430	56	each	each	DET
ftr-445	430	57	year	year	NOUN
ftr-445	430	58	to	to	PART
ftr-445	430	59	purchase	purchase	VERB
ftr-445	430	60	a	a	DET
ftr-445	430	61	one	one	NUM
ftr-445	430	62	-	-	PUNCT
ftr-445	430	63	year	year	NOUN
ftr-445	430	64	term	term	NOUN
ftr-445	430	65	accidental	accidental	ADJ
ftr-445	430	66	death	death	NOUN
ftr-445	430	67	policy	policy	NOUN
ftr-445	430	68	in	in	ADP
ftr-445	430	69	the	the	DET
ftr-445	430	70	name	name	NOUN
ftr-445	430	71	of	of	ADP
ftr-445	430	72	his	his	PRON
ftr-445	430	73	three	three	NUM
ftr-445	430	74	children	child	NOUN
ftr-445	430	75	.	.	PUNCT
ftr-445	431	1	4	4	NUM
ftr-445	431	2	the	the	DET
ftr-445	431	3	insured	insure	VERB
ftr-445	431	4	died	die	VERB
ftr-445	431	5	within	within	ADP
ftr-445	431	6	ten	ten	NUM
ftr-445	431	7	months	month	NOUN
ftr-445	431	8	of	of	ADP
ftr-445	431	9	acquiring	acquire	VERB
ftr-445	431	10	the	the	DET
ftr-445	431	11	last	last	ADJ
ftr-445	431	12	policy	policy	NOUN
ftr-445	431	13	.	.	PUNCT
ftr-445	431	14	'	'	PUNCT
ftr-445	432	1	referring	refer	VERB
ftr-445	432	2	to	to	ADP
ftr-445	432	3	the	the	DET
ftr-445	432	4	chase	chase	PROPN
ftr-445	432	5	national	national	PROPN
ftr-445	432	6	bank	bank	PROPN
ftr-445	432	7	opinion	opinion	NOUN
ftr-445	432	8	and	and	CCONJ
ftr-445	432	9	relying	rely	VERB
ftr-445	432	10	on	on	ADP
ftr-445	432	11	section	section	NOUN
ftr-445	432	12	2035	2035	NUM
ftr-445	432	13	rather	rather	ADV
ftr-445	432	14	than	than	ADP
ftr-445	432	15	section	section	NOUN
ftr-445	432	16	2042	2042	NUM
ftr-445	432	17	,	,	PUNCT
ftr-445	432	18	the	the	DET
ftr-445	432	19	fifth	fifth	ADJ
ftr-445	432	20	circuit	circuit	NOUN
ftr-445	432	21	treated	treat	VERB
ftr-445	432	22	the	the	DET
ftr-445	432	23	insured	insure	VERB
ftr-445	432	24	as	as	ADP
ftr-445	432	25	having	having	AUX
ftr-445	432	26	assigned	assign	VERB
ftr-445	432	27	the	the	DET
ftr-445	432	28	policy	policy	NOUN
ftr-445	432	29	itself	itself	PRON
ftr-445	432	30	to	to	ADP
ftr-445	432	31	his	his	PRON
ftr-445	432	32	children	child	NOUN
ftr-445	432	33	within	within	ADP
ftr-445	432	34	three	three	NUM
ftr-445	432	35	years	year	NOUN
ftr-445	432	36	of	of	ADP
ftr-445	432	37	death	death	NOUN
ftr-445	432	38	and	and	CCONJ
ftr-445	432	39	accordingly	accordingly	ADV
ftr-445	432	40	included	include	VERB
ftr-445	432	41	half	half	NOUN
ftr-445	432	42	of	of	ADP
ftr-445	432	43	the	the	DET
ftr-445	432	44	proceeds	proceed	NOUN
ftr-445	432	45	(	(	PUNCT
ftr-445	432	46	the	the	DET
ftr-445	432	47	insured	insure	VERB
ftr-445	432	48	's	's	PART
ftr-445	432	49	community	community	NOUN
ftr-445	432	50	share	share	NOUN
ftr-445	432	51	)	)	PUNCT
ftr-445	432	52	in	in	ADP
ftr-445	432	53	his	his	PRON
ftr-445	432	54	gross	gross	ADJ
ftr-445	432	55	estate.66	estate.66	NOUN
ftr-445	432	56	while	while	SCONJ
ftr-445	432	57	explicitly	explicitly	ADV
ftr-445	432	58	recognizing	recognize	VERB
ftr-445	432	59	that	that	SCONJ
ftr-445	432	60	the	the	DET
ftr-445	432	61	insured	insure	VERB
ftr-445	432	62	never	never	ADV
ftr-445	432	63	possessed	possess	VERB
ftr-445	432	64	any	any	DET
ftr-445	432	65	incident	incident	NOUN
ftr-445	432	66	of	of	ADP
ftr-445	432	67	ownership	ownership	NOUN
ftr-445	432	68	,	,	PUNCT
ftr-445	432	69	the	the	DET
ftr-445	432	70	court	court	NOUN
ftr-445	432	71	concluded	conclude	VERB
ftr-445	432	72	:	:	PUNCT
ftr-445	433	1	[	[	X
ftr-445	433	2	s]ection	s]ection	NOUN
ftr-445	433	3	2042	2042	NUM
ftr-445	433	4	and	and	CCONJ
ftr-445	433	5	the	the	DET
ftr-445	433	6	incidents	incident	NOUN
ftr-445	433	7	-	-	PUNCT
ftr-445	433	8	of	of	ADP
ftr-445	433	9	-	-	PUNCT
ftr-445	433	10	ownership	ownership	NOUN
ftr-445	433	11	test	test	NOUN
ftr-445	433	12	are	be	AUX
ftr-445	433	13	totally	totally	ADV
ftr-445	433	14	irrelevant	irrelevant	ADJ
ftr-445	433	15	to	to	ADP
ftr-445	433	16	a	a	DET
ftr-445	433	17	proper	proper	ADJ
ftr-445	433	18	application	application	NOUN
ftr-445	433	19	of	of	ADP
ftr-445	433	20	section	section	NOUN
ftr-445	433	21	2035	2035	NUM
ftr-445	433	22	.	.	PUNCT
ftr-445	434	1	we	we	PRON
ftr-445	434	2	think	think	VERB
ftr-445	434	3	our	our	PRON
ftr-445	434	4	focus	focus	NOUN
ftr-445	434	5	should	should	AUX
ftr-445	434	6	be	be	AUX
ftr-445	434	7	on	on	ADP
ftr-445	434	8	the	the	DET
ftr-445	434	9	control	control	NOUN
ftr-445	434	10	beam	beam	NOUN
ftr-445	434	11	of	of	ADP
ftr-445	434	12	the	the	DET
ftr-445	434	13	word	word	NOUN
ftr-445	434	14	"	"	PUNCT
ftr-445	434	15	transfer	transfer	NOUN
ftr-445	434	16	.	.	PUNCT
ftr-445	434	17	"	"	PUNCT
ftr-445	435	1	the	the	DET
ftr-445	435	2	decedent	decedent	NOUN
ftr-445	435	3	,	,	PUNCT
ftr-445	435	4	and	and	CCONJ
ftr-445	435	5	the	the	DET
ftr-445	435	6	decedent	decedent	NOUN
ftr-445	435	7	alone	alone	ADV
ftr-445	435	8	,	,	PUNCT
ftr-445	435	9	beamed	beam	VERB
ftr-445	435	10	the	the	DET
ftr-445	435	11	accidental	accidental	ADJ
ftr-445	435	12	death	death	NOUN
ftr-445	435	13	policy	policy	NOUN
ftr-445	435	14	at	at	ADP
ftr-445	435	15	his	his	PRON
ftr-445	435	16	children	child	NOUN
ftr-445	435	17	,	,	PUNCT
ftr-445	435	18	for	for	ADP
ftr-445	435	19	by	by	ADP
ftr-445	435	20	paying	pay	VERB
ftr-445	435	21	the	the	DET
ftr-445	435	22	premium	premium	NOUN
ftr-445	435	23	he	he	PRON
ftr-445	435	24	designated	designate	VERB
ftr-445	435	25	ownership	ownership	NOUN
ftr-445	435	26	of	of	ADP
ftr-445	435	27	the	the	DET
ftr-445	435	28	policy	policy	NOUN
ftr-445	435	29	and	and	CCONJ
ftr-445	435	30	created	create	VERB
ftr-445	435	31	in	in	ADP
ftr-445	435	32	his	his	PRON
ftr-445	435	33	children	child	NOUN
ftr-445	435	34	all	all	PRON
ftr-445	435	35	of	of	ADP
ftr-445	435	36	the	the	DET
ftr-445	435	37	contractual	contractual	ADJ
ftr-445	435	38	rights	right	NOUN
ftr-445	435	39	to	to	ADP
ftr-445	435	40	the	the	DET
ftr-445	435	41	insurance	insurance	NOUN
ftr-445	435	42	benefits	benefit	NOUN
ftr-445	435	43	.	.	PUNCT
ftr-445	436	1	these	these	PRON
ftr-445	436	2	were	be	AUX
ftr-445	436	3	acts	act	NOUN
ftr-445	436	4	of	of	ADP
ftr-445	436	5	transfer	transfer	NOUN
ftr-445	436	6	.	.	PUNCT
ftr-445	437	1	the	the	DET
ftr-445	437	2	policy	policy	NOUN
ftr-445	437	3	was	be	AUX
ftr-445	437	4	not	not	PART
ftr-445	437	5	procured	procure	VERB
ftr-445	437	6	and	and	CCONJ
ftr-445	437	7	ownership	ownership	NOUN
ftr-445	437	8	designated	designate	VERB
ftr-445	437	9	and	and	CCONJ
ftr-445	437	10	designed	design	VERB
ftr-445	437	11	by	by	ADP
ftr-445	437	12	some	some	DET
ftr-445	437	13	goblin	goblin	NOUN
ftr-445	437	14	or	or	CCONJ
ftr-445	437	15	hovering	hover	VERB
ftr-445	437	16	spirit	spirit	NOUN
ftr-445	437	17	.	.	PUNCT
ftr-445	438	1	without	without	ADP
ftr-445	438	2	[	[	X
ftr-445	438	3	the	the	DET
ftr-445	438	4	decedent	decedent	NOUN
ftr-445	438	5	's	's	PART
ftr-445	438	6	]	]	X
ftr-445	438	7	conception	conception	NOUN
ftr-445	438	8	,	,	PUNCT
ftr-445	438	9	guidance	guidance	NOUN
ftr-445	438	10	,	,	PUNCT
ftr-445	438	11	and	and	CCONJ
ftr-445	438	12	payment	payment	NOUN
ftr-445	438	13	,	,	PUNCT
ftr-445	438	14	the	the	DET
ftr-445	438	15	proceeds	proceed	NOUN
ftr-445	438	16	of	of	ADP
ftr-445	438	17	the	the	DET
ftr-445	438	18	policy	policy	NOUN
ftr-445	438	19	in	in	ADP
ftr-445	438	20	the	the	DET
ftr-445	438	21	context	context	NOUN
ftr-445	438	22	of	of	ADP
ftr-445	438	23	this	this	DET
ftr-445	438	24	case	case	NOUN
ftr-445	438	25	would	would	AUX
ftr-445	438	26	not	not	PART
ftr-445	438	27	have	have	AUX
ftr-445	438	28	been	be	AUX
ftr-445	438	29	the	the	DET
ftr-445	438	30	children	child	NOUN
ftr-445	438	31	's	's	PART
ftr-445	438	32	.	.	PUNCT
ftr-445	439	1	his	his	PRON
ftr-445	439	2	actions	action	NOUN
ftr-445	439	3	were	be	AUX
ftr-445	439	4	not	not	PART
ftr-445	439	5	ethereally	ethereally	ADV
ftr-445	439	6	,	,	PUNCT
ftr-445	439	7	spiritually	spiritually	ADV
ftr-445	439	8	,	,	PUNCT
ftr-445	439	9	or	or	CCONJ
ftr-445	439	10	occultly	occultly	ADV
ftr-445	439	11	actuated	actuate	VERB
ftr-445	439	12	.	.	PUNCT
ftr-445	440	1	rather	rather	ADV
ftr-445	440	2	,	,	PUNCT
ftr-445	440	3	they	they	PRON
ftr-445	440	4	constituted	constitute	VERB
ftr-445	440	5	worldly	worldly	ADJ
ftr-445	440	6	acts	act	NOUN
ftr-445	440	7	which	which	PRON
ftr-445	440	8	by	by	ADP
ftr-445	440	9	any	any	DET
ftr-445	440	10	other	other	ADJ
ftr-445	440	11	name	name	NOUN
ftr-445	440	12	come	come	VERB
ftr-445	440	13	out	out	ADP
ftr-445	440	14	as	as	ADP
ftr-445	440	15	a	a	DET
ftr-445	440	16	"	"	PUNCT
ftr-445	440	17	transfer	transfer	NOUN
ftr-445	440	18	.	.	PUNCT
ftr-445	440	19	"	"	PUNCT
ftr-445	441	1	had	have	VERB
ftr-445	441	2	the	the	DET
ftr-445	441	3	decedent	decedent	NOUN
ftr-445	441	4	,	,	PUNCT
ftr-445	441	5	within	within	ADP
ftr-445	441	6	three	three	NUM
ftr-445	441	7	years	year	NOUN
ftr-445	441	8	of	of	ADP
ftr-445	441	9	death	death	NOUN
ftr-445	441	10	,	,	PUNCT
ftr-445	441	11	procured	procure	VERB
ftr-445	441	12	the	the	DET
ftr-445	441	13	policy	policy	NOUN
ftr-445	441	14	in	in	ADP
ftr-445	441	15	his	his	PRON
ftr-445	441	16	own	own	ADJ
ftr-445	441	17	name	name	NOUN
ftr-445	441	18	and	and	CCONJ
ftr-445	441	19	immediately	immediately	ADV
ftr-445	441	20	thereafter	thereafter	ADV
ftr-445	441	21	assigned	assign	VERB
ftr-445	441	22	all	all	DET
ftr-445	441	23	ownership	ownership	NOUN
ftr-445	441	24	rights	right	NOUN
ftr-445	441	25	to	to	ADP
ftr-445	441	26	his	his	PRON
ftr-445	441	27	children	child	NOUN
ftr-445	441	28	,	,	PUNCT
ftr-445	441	29	there	there	PRON
ftr-445	441	30	is	be	VERB
ftr-445	441	31	no	no	DET
ftr-445	441	32	question	question	NOUN
ftr-445	441	33	but	but	CCONJ
ftr-445	441	34	that	that	SCONJ
ftr-445	441	35	the	the	DET
ftr-445	441	36	policy	policy	NOUN
ftr-445	441	37	proceeds	proceed	NOUN
ftr-445	441	38	would	would	AUX
ftr-445	441	39	have	have	AUX
ftr-445	441	40	been	be	AUX
ftr-445	441	41	included	include	VERB
ftr-445	441	42	in	in	ADP
ftr-445	441	43	his	his	PRON
ftr-445	441	44	estate	estate	NOUN
ftr-445	441	45	.	.	PUNCT
ftr-445	442	1	in	in	ADP
ftr-445	442	2	our	our	PRON
ftr-445	442	3	opinion	opinion	NOUN
ftr-445	442	4	the	the	DET
ftr-445	442	5	decedent	decedent	NOUN
ftr-445	442	6	's	's	PART
ftr-445	442	7	mode	mode	NOUN
ftr-445	442	8	of	of	ADP
ftr-445	442	9	execution	execution	NOUN
ftr-445	442	10	is	be	AUX
ftr-445	442	11	functionally	functionally	ADV
ftr-445	442	12	indistinguishable	indistinguishable	ADJ
ftr-445	442	13	.	.	PUNCT
ftr-445	443	1	therefore	therefore	ADV
ftr-445	443	2	,	,	PUNCT
ftr-445	443	3	we	we	PRON
ftr-445	443	4	hold	hold	VERB
ftr-445	443	5	that	that	SCONJ
ftr-445	443	6	the	the	DET
ftr-445	443	7	action	action	NOUN
ftr-445	443	8	of	of	ADP
ftr-445	443	9	the	the	DET
ftr-445	443	10	decedent	decedent	NOUN
ftr-445	443	11	constituted	constitute	VERB
ftr-445	443	12	a	a	DET
ftr-445	443	13	"	"	PUNCT
ftr-445	443	14	transfer	transfer	NOUN
ftr-445	443	15	"	"	PUNCT
ftr-445	443	16	of	of	ADP
ftr-445	443	17	the	the	DET
ftr-445	443	18	63	63	NUM
ftr-445	443	19	.	.	PUNCT
ftr-445	443	20	452	452	NUM
ftr-445	443	21	f.2d	f.2d	SYM
ftr-445	443	22	683	683	NUM
ftr-445	443	23	(	(	PUNCT
ftr-445	443	24	5th	5th	ADJ
ftr-445	443	25	cir	cir	NOUN
ftr-445	443	26	.	.	PROPN
ftr-445	443	27	1971	1971	NUM
ftr-445	443	28	)	)	PUNCT
ftr-445	443	29	.	.	PUNCT
ftr-445	444	1	64	64	NUM
ftr-445	444	2	.	.	PUNCT
ftr-445	445	1	see	see	VERB
ftr-445	445	2	i	i	PRON
ftr-445	445	3	d.	d.	PROPN
ftr-445	445	4	at	at	ADP
ftr-445	445	5	686	686	NUM
ftr-445	445	6	.	.	PUNCT
ftr-445	446	1	65	65	NUM
ftr-445	446	2	.	.	PUNCT
ftr-445	447	1	see	see	VERB
ftr-445	447	2	i	i	PRON
ftr-445	447	3	d.	d.	PROPN
ftr-445	447	4	66	66	NUM
ftr-445	447	5	.	.	PUNCT
ftr-445	448	1	see	see	VERB
ftr-445	448	2	i	i	PRON
ftr-445	448	3	d.	d.	PROPN
ftr-445	448	4	at	at	ADP
ftr-445	448	5	691	691	NUM
ftr-445	448	6	-	-	SYM
ftr-445	448	7	92	92	NUM
ftr-445	448	8	.	.	PUNCT
ftr-445	449	1	19991	19991	NUM
ftr-445	450	1	florida	florida	PROPN
ftr-445	450	2	tax	tax	PROPN
ftr-445	450	3	review	review	NOUN
ftr-445	450	4	accidental	accidental	ADJ
ftr-445	450	5	death	death	NOUN
ftr-445	450	6	policy	policy	NOUN
ftr-445	450	7	within	within	ADP
ftr-445	450	8	the	the	DET
ftr-445	450	9	meaning	meaning	NOUN
ftr-445	450	10	of	of	ADP
ftr-445	450	11	section	section	NOUN
ftr-445	450	12	2035	2035	NUM
ftr-445	450	13	,	,	PUNCT
ftr-445	450	14	and	and	CCONJ
ftr-445	450	15	that	that	SCONJ
ftr-445	450	16	the	the	DET
ftr-445	450	17	district	district	NOUN
ftr-445	450	18	court	court	NOUN
ftr-445	450	19	erred	err	VERB
ftr-445	450	20	in	in	ADP
ftr-445	450	21	failing	fail	VERB
ftr-445	450	22	to	to	PART
ftr-445	450	23	include	include	VERB
ftr-445	450	24	[	[	X
ftr-445	450	25	the	the	DET
ftr-445	450	26	decedent	decedent	NOUN
ftr-445	450	27	's	's	PART
ftr-445	450	28	]	]	PUNCT
ftr-445	450	29	community	community	NOUN
ftr-445	450	30	share	share	NOUN
ftr-445	450	31	of	of	ADP
ftr-445	450	32	the	the	DET
ftr-445	450	33	proceed	proceed	ADJ
ftr-445	450	34	value	value	NOUN
ftr-445	450	35	of	of	ADP
ftr-445	450	36	the	the	DET
ftr-445	450	37	policy	policy	NOUN
ftr-445	450	38	in	in	ADP
ftr-445	450	39	his	his	PRON
ftr-445	450	40	gross	gross	ADJ
ftr-445	450	41	estate.67	estate.67	NOUN
ftr-445	450	42	the	the	DET
ftr-445	450	43	position	position	NOUN
ftr-445	450	44	adopted	adopt	VERB
ftr-445	450	45	in	in	ADP
ftr-445	450	46	bel	bel	NOUN
ftr-445	450	47	is	be	AUX
ftr-445	450	48	sometimes	sometimes	ADV
ftr-445	450	49	referred	refer	VERB
ftr-445	450	50	to	to	ADP
ftr-445	450	51	as	as	ADP
ftr-445	450	52	the	the	DET
ftr-445	450	53	"	"	PUNCT
ftr-445	450	54	constructive	constructive	ADJ
ftr-445	450	55	transfer	transfer	NOUN
ftr-445	450	56	principle	principle	NOUN
ftr-445	450	57	"	"	PUNCT
ftr-445	450	58	or	or	CCONJ
ftr-445	450	59	as	as	ADP
ftr-445	450	60	the	the	DET
ftr-445	450	61	"	"	PUNCT
ftr-445	450	62	beamed	beamed	ADJ
ftr-445	450	63	transfer	transfer	NOUN
ftr-445	450	64	principle	principle	NOUN
ftr-445	450	65	.	.	PUNCT
ftr-445	450	66	"	"	PUNCT
ftr-445	451	1	as	as	ADP
ftr-445	451	2	a	a	DET
ftr-445	451	3	consequence	consequence	NOUN
ftr-445	451	4	of	of	ADP
ftr-445	451	5	the	the	DET
ftr-445	451	6	1981	1981	NUM
ftr-445	451	7	amendment	amendment	NOUN
ftr-445	451	8	to	to	PART
ftr-445	451	9	section	section	NOUN
ftr-445	451	10	2035	2035	NUM
ftr-445	451	11	,	,	PUNCT
ftr-445	451	12	the	the	DET
ftr-445	451	13	courts	court	NOUN
ftr-445	451	14	subsequently	subsequently	ADV
ftr-445	451	15	repudiated	repudiate	VERB
ftr-445	451	16	the	the	DET
ftr-445	451	17	constructive	constructive	ADJ
ftr-445	451	18	transfer	transfer	NOUN
ftr-445	451	19	principle	principle	NOUN
ftr-445	451	20	.	.	PUNCT
ftr-445	452	1	the	the	DET
ftr-445	452	2	commissioner	commissioner	NOUN
ftr-445	452	3	also	also	ADV
ftr-445	452	4	accepted	accept	VERB
ftr-445	452	5	that	that	SCONJ
ftr-445	452	6	it	it	PRON
ftr-445	452	7	is	be	AUX
ftr-445	452	8	no	no	ADV
ftr-445	452	9	longer	long	ADV
ftr-445	452	10	valid	valid	ADJ
ftr-445	452	11	.	.	PUNCT
ftr-445	453	1	68	68	NUM
ftr-445	453	2	although	although	SCONJ
ftr-445	453	3	we	we	PRON
ftr-445	453	4	later	later	ADV
ftr-445	453	5	discuss	discuss	VERB
ftr-445	453	6	(	(	PUNCT
ftr-445	453	7	and	and	CCONJ
ftr-445	453	8	decry	decry	VERB
ftr-445	453	9	)	)	PUNCT
ftr-445	453	10	the	the	DET
ftr-445	453	11	rejection	rejection	NOUN
ftr-445	453	12	of	of	ADP
ftr-445	453	13	the	the	DET
ftr-445	453	14	constructive	constructive	ADJ
ftr-445	453	15	transfer	transfer	NOUN
ftr-445	453	16	principle	principle	NOUN
ftr-445	453	17	to	to	ADP
ftr-445	453	18	original	original	ADJ
ftr-445	453	19	purchases	purchase	NOUN
ftr-445	453	20	of	of	ADP
ftr-445	453	21	policies	policy	NOUN
ftr-445	453	22	in	in	ADP
ftr-445	453	23	the	the	DET
ftr-445	453	24	name	name	NOUN
ftr-445	453	25	of	of	ADP
ftr-445	453	26	another	another	PRON
ftr-445	453	27	,	,	PUNCT
ftr-445	453	28	we	we	PRON
ftr-445	453	29	first	first	ADV
ftr-445	453	30	defend	defend	VERB
ftr-445	453	31	the	the	DET
ftr-445	453	32	inapplicability	inapplicability	NOUN
ftr-445	453	33	of	of	ADP
ftr-445	453	34	that	that	DET
ftr-445	453	35	principle	principle	NOUN
ftr-445	453	36	to	to	ADP
ftr-445	453	37	payments	payment	NOUN
ftr-445	453	38	of	of	ADP
ftr-445	453	39	insurance	insurance	NOUN
ftr-445	453	40	premiums	premium	NOUN
ftr-445	453	41	on	on	ADP
ftr-445	453	42	policies	policy	NOUN
ftr-445	453	43	owned	own	VERB
ftr-445	453	44	by	by	ADP
ftr-445	453	45	another	another	PRON
ftr-445	453	46	.	.	PUNCT
ftr-445	454	1	a.	a.	NOUN
ftr-445	454	2	the	the	DET
ftr-445	454	3	proper	proper	ADJ
ftr-445	454	4	boundary	boundary	NOUN
ftr-445	454	5	of	of	ADP
ftr-445	454	6	the	the	DET
ftr-445	454	7	constructive	constructive	ADJ
ftr-445	454	8	transfer	transfer	NOUN
ftr-445	454	9	principle	principle	NOUN
ftr-445	454	10	as	as	SCONJ
ftr-445	454	11	previously	previously	ADV
ftr-445	454	12	noted	note	VERB
ftr-445	454	13	in	in	ADP
ftr-445	454	14	part	part	NOUN
ftr-445	454	15	iv	iv	ADP
ftr-445	454	16	,	,	PUNCT
ftr-445	454	17	even	even	ADV
ftr-445	454	18	before	before	ADP
ftr-445	454	19	the	the	DET
ftr-445	454	20	repudiation	repudiation	NOUN
ftr-445	454	21	of	of	ADP
ftr-445	454	22	the	the	DET
ftr-445	454	23	constructive	constructive	ADJ
ftr-445	454	24	transfer	transfer	NOUN
ftr-445	454	25	principle	principle	NOUN
ftr-445	454	26	,	,	PUNCT
ftr-445	454	27	the	the	DET
ftr-445	454	28	courts	court	NOUN
ftr-445	454	29	had	have	AUX
ftr-445	454	30	rejected	reject	VERB
ftr-445	454	31	its	its	PRON
ftr-445	454	32	application	application	NOUN
ftr-445	454	33	to	to	ADP
ftr-445	454	34	payments	payment	NOUN
ftr-445	454	35	of	of	ADP
ftr-445	454	36	insurance	insurance	NOUN
ftr-445	454	37	premiums	premium	NOUN
ftr-445	454	38	on	on	ADP
ftr-445	454	39	policies	policy	NOUN
ftr-445	454	40	owned	own	VERB
ftr-445	454	41	by	by	ADP
ftr-445	454	42	another	another	PRON
ftr-445	454	43	,	,	PUNCT
ftr-445	454	44	but	but	CCONJ
ftr-445	454	45	accepted	accept	VERB
ftr-445	454	46	its	its	PRON
ftr-445	454	47	application	application	NOUN
ftr-445	454	48	to	to	ADP
ftr-445	454	49	original	original	ADJ
ftr-445	454	50	purchases	purchase	NOUN
ftr-445	454	51	of	of	ADP
ftr-445	454	52	policies	policy	NOUN
ftr-445	454	53	in	in	ADP
ftr-445	454	54	the	the	DET
ftr-445	454	55	name	name	NOUN
ftr-445	454	56	of	of	ADP
ftr-445	454	57	another	another	PRON
ftr-445	454	58	.	.	PUNCT
ftr-445	455	1	in	in	ADP
ftr-445	455	2	each	each	DET
ftr-445	455	3	case	case	NOUN
ftr-445	455	4	,	,	PUNCT
ftr-445	455	5	the	the	DET
ftr-445	455	6	donor	donor	NOUN
ftr-445	455	7	purchased	purchase	VERB
ftr-445	455	8	something	something	PRON
ftr-445	455	9	of	of	ADP
ftr-445	455	10	his	his	PRON
ftr-445	455	11	or	or	CCONJ
ftr-445	455	12	her	she	PRON
ftr-445	455	13	choosing	choose	VERB
ftr-445	455	14	from	from	ADP
ftr-445	455	15	the	the	DET
ftr-445	455	16	insurance	insurance	NOUN
ftr-445	455	17	company	company	NOUN
ftr-445	455	18	for	for	ADP
ftr-445	455	19	the	the	DET
ftr-445	455	20	donee	donee	NOUN
ftr-445	455	21	.	.	PUNCT
ftr-445	456	1	from	from	ADP
ftr-445	456	2	this	this	DET
ftr-445	456	3	standpoint	standpoint	NOUN
ftr-445	456	4	,	,	PUNCT
ftr-445	456	5	both	both	DET
ftr-445	456	6	cases	case	NOUN
ftr-445	456	7	are	be	AUX
ftr-445	456	8	quite	quite	ADV
ftr-445	456	9	different	different	ADJ
ftr-445	456	10	from	from	ADP
ftr-445	456	11	a	a	DET
ftr-445	456	12	situation	situation	NOUN
ftr-445	456	13	clearly	clearly	ADV
ftr-445	456	14	outside	outside	ADP
ftr-445	456	15	the	the	DET
ftr-445	456	16	proper	proper	ADJ
ftr-445	456	17	boundary	boundary	NOUN
ftr-445	456	18	of	of	ADP
ftr-445	456	19	the	the	DET
ftr-445	456	20	constructive	constructive	ADJ
ftr-445	456	21	transfer	transfer	NOUN
ftr-445	456	22	principle	principle	NOUN
ftr-445	456	23	,	,	PUNCT
ftr-445	456	24	for	for	ADP
ftr-445	456	25	example	example	NOUN
ftr-445	456	26	,	,	PUNCT
ftr-445	456	27	where	where	SCONJ
ftr-445	456	28	the	the	DET
ftr-445	456	29	donor	donor	NOUN
ftr-445	456	30	gives	give	VERB
ftr-445	456	31	cash	cash	NOUN
ftr-445	456	32	to	to	ADP
ftr-445	456	33	a	a	DET
ftr-445	456	34	donee	donee	NOUN
ftr-445	456	35	to	to	PART
ftr-445	456	36	do	do	VERB
ftr-445	456	37	with	with	ADP
ftr-445	456	38	it	it	PRON
ftr-445	456	39	as	as	SCONJ
ftr-445	456	40	the	the	DET
ftr-445	456	41	donee	donee	NOUN
ftr-445	456	42	sees	see	VERB
ftr-445	456	43	fit	fit	ADJ
ftr-445	456	44	.	.	PUNCT
ftr-445	457	1	it	it	PRON
ftr-445	457	2	should	should	AUX
ftr-445	457	3	be	be	AUX
ftr-445	457	4	equally	equally	ADV
ftr-445	457	5	clear	clear	ADJ
ftr-445	457	6	that	that	SCONJ
ftr-445	457	7	,	,	PUNCT
ftr-445	457	8	prior	prior	ADV
ftr-445	457	9	to	to	ADP
ftr-445	457	10	its	its	PRON
ftr-445	457	11	repudiation	repudiation	NOUN
ftr-445	457	12	,	,	PUNCT
ftr-445	457	13	the	the	DET
ftr-445	457	14	constructive	constructive	ADJ
ftr-445	457	15	transfer	transfer	NOUN
ftr-445	457	16	principle	principle	NOUN
ftr-445	457	17	was	be	AUX
ftr-445	457	18	fully	fully	ADV
ftr-445	457	19	warranted	warrant	VERB
ftr-445	457	20	in	in	ADP
ftr-445	457	21	the	the	DET
ftr-445	457	22	case	case	NOUN
ftr-445	457	23	of	of	ADP
ftr-445	457	24	an	an	DET
ftr-445	457	25	original	original	ADJ
ftr-445	457	26	purchase	purchase	NOUN
ftr-445	457	27	of	of	ADP
ftr-445	457	28	a	a	DET
ftr-445	457	29	policy	policy	NOUN
ftr-445	457	30	for	for	ADP
ftr-445	457	31	a	a	DET
ftr-445	457	32	donee	donee	NOUN
ftr-445	457	33	.	.	PUNCT
ftr-445	458	1	indeed	indeed	ADV
ftr-445	458	2	,	,	PUNCT
ftr-445	458	3	it	it	PRON
ftr-445	458	4	would	would	AUX
ftr-445	458	5	be	be	AUX
ftr-445	458	6	difficult	difficult	ADJ
ftr-445	458	7	to	to	PART
ftr-445	458	8	think	think	VERB
ftr-445	458	9	of	of	ADP
ftr-445	458	10	a	a	DET
ftr-445	458	11	case	case	NOUN
ftr-445	458	12	that	that	PRON
ftr-445	458	13	would	would	AUX
ftr-445	458	14	fall	fall	VERB
ftr-445	458	15	more	more	ADV
ftr-445	458	16	clearly	clearly	ADV
ftr-445	458	17	within	within	ADP
ftr-445	458	18	the	the	DET
ftr-445	458	19	proper	proper	ADJ
ftr-445	458	20	boundary	boundary	NOUN
ftr-445	458	21	of	of	ADP
ftr-445	458	22	that	that	DET
ftr-445	458	23	principle.69	principle.69	NOUN
ftr-445	458	24	why	why	SCONJ
ftr-445	458	25	then	then	ADV
ftr-445	458	26	,	,	PUNCT
ftr-445	458	27	while	while	SCONJ
ftr-445	458	28	the	the	DET
ftr-445	458	29	constructive	constructive	ADJ
ftr-445	458	30	transfer	transfer	NOUN
ftr-445	458	31	principle	principle	NOUN
ftr-445	458	32	was	be	AUX
ftr-445	458	33	still	still	ADV
ftr-445	458	34	valid	valid	ADJ
ftr-445	458	35	,	,	PUNCT
ftr-445	458	36	did	do	VERB
ftr-445	458	37	the	the	DET
ftr-445	458	38	situation	situation	NOUN
ftr-445	458	39	where	where	SCONJ
ftr-445	458	40	an	an	DET
ftr-445	458	41	insured	insure	VERB
ftr-445	458	42	paid	pay	VERB
ftr-445	458	43	premiums	premium	NOUN
ftr-445	458	44	within	within	ADP
ftr-445	458	45	three	three	NUM
ftr-445	458	46	years	year	NOUN
ftr-445	458	47	of	of	ADP
ftr-445	458	48	death	death	NOUN
ftr-445	458	49	on	on	ADP
ftr-445	458	50	a	a	DET
ftr-445	458	51	policy	policy	NOUN
ftr-445	458	52	owned	own	VERB
ftr-445	458	53	by	by	ADP
ftr-445	458	54	another	another	PRON
ftr-445	458	55	not	not	PART
ftr-445	458	56	also	also	ADV
ftr-445	458	57	fall	fall	VERB
ftr-445	458	58	within	within	ADP
ftr-445	458	59	the	the	DET
ftr-445	458	60	proper	proper	ADJ
ftr-445	458	61	boundary	boundary	NOUN
ftr-445	458	62	of	of	ADP
ftr-445	458	63	that	that	DET
ftr-445	458	64	67	67	NUM
ftr-445	458	65	.	.	PUNCT
ftr-445	459	1	i	i	PRON
ftr-445	459	2	d.	d.	VERB
ftr-445	459	3	at	at	ADP
ftr-445	459	4	691	691	NUM
ftr-445	459	5	-	-	SYM
ftr-445	459	6	92	92	NUM
ftr-445	459	7	.	.	PUNCT
ftr-445	460	1	68	68	NUM
ftr-445	460	2	.	.	PUNCT
ftr-445	461	1	see	see	VERB
ftr-445	461	2	infra	infra	NOUN
ftr-445	461	3	text	text	NOUN
ftr-445	461	4	accompanying	accompany	VERB
ftr-445	461	5	notes	note	NOUN
ftr-445	461	6	77	77	NUM
ftr-445	461	7	-	-	SYM
ftr-445	461	8	78	78	NUM
ftr-445	461	9	.	.	PUNCT
ftr-445	462	1	69	69	NUM
ftr-445	462	2	.	.	PUNCT
ftr-445	463	1	prior	prior	ADV
ftr-445	463	2	to	to	ADP
ftr-445	463	3	1981	1981	NUM
ftr-445	463	4	,	,	PUNCT
ftr-445	463	5	other	other	ADJ
ftr-445	463	6	situations	situation	NOUN
ftr-445	463	7	were	be	AUX
ftr-445	463	8	held	hold	VERB
ftr-445	463	9	to	to	PART
ftr-445	463	10	fall	fall	VERB
ftr-445	463	11	within	within	ADP
ftr-445	463	12	the	the	DET
ftr-445	463	13	constructive	constructive	ADJ
ftr-445	463	14	transfer	transfer	NOUN
ftr-445	463	15	principle	principle	NOUN
ftr-445	463	16	.	.	PUNCT
ftr-445	464	1	for	for	ADP
ftr-445	464	2	example	example	NOUN
ftr-445	464	3	,	,	PUNCT
ftr-445	464	4	when	when	SCONJ
ftr-445	464	5	a	a	DET
ftr-445	464	6	decedent	decedent	NOUN
ftr-445	464	7	"	"	PUNCT
ftr-445	464	8	had	have	VERB
ftr-445	464	9	"	"	PUNCT
ftr-445	464	10	his	his	PRON
ftr-445	464	11	wife	wife	NOUN
ftr-445	464	12	apply	apply	VERB
ftr-445	464	13	for	for	ADP
ftr-445	464	14	term	term	NOUN
ftr-445	464	15	insurance	insurance	NOUN
ftr-445	464	16	on	on	ADP
ftr-445	464	17	the	the	DET
ftr-445	464	18	decedent	decedent	NOUN
ftr-445	464	19	's	's	PART
ftr-445	464	20	life	life	NOUN
ftr-445	464	21	and	and	CCONJ
ftr-445	464	22	subsequently	subsequently	ADV
ftr-445	464	23	paid	pay	VERB
ftr-445	464	24	the	the	DET
ftr-445	464	25	policy	policy	NOUN
ftr-445	464	26	premiums	premium	NOUN
ftr-445	464	27	,	,	PUNCT
ftr-445	464	28	the	the	DET
ftr-445	464	29	decedent	decedent	NOUN
ftr-445	464	30	was	be	AUX
ftr-445	464	31	deemed	deem	VERB
ftr-445	464	32	to	to	PART
ftr-445	464	33	have	have	AUX
ftr-445	464	34	transferred	transfer	VERB
ftr-445	464	35	the	the	DET
ftr-445	464	36	policy	policy	NOUN
ftr-445	464	37	to	to	ADP
ftr-445	464	38	his	his	PRON
ftr-445	464	39	wife	wife	NOUN
ftr-445	464	40	.	.	PUNCT
ftr-445	465	1	see	see	VERB
ftr-445	465	2	first	first	PROPN
ftr-445	465	3	nat'l	nat'l	PROPN
ftr-445	465	4	bank	bank	PROPN
ftr-445	465	5	v.	v.	PROPN
ftr-445	465	6	united	united	PROPN
ftr-445	465	7	states	states	PROPN
ftr-445	465	8	,	,	PUNCT
ftr-445	465	9	488	488	NUM
ftr-445	465	10	f.2d	f.2d	SYM
ftr-445	465	11	575	575	NUM
ftr-445	465	12	(	(	PUNCT
ftr-445	465	13	9th	9th	ADJ
ftr-445	465	14	cir	cir	NOUN
ftr-445	465	15	.	.	PROPN
ftr-445	465	16	1973	1973	NUM
ftr-445	465	17	)	)	PUNCT
ftr-445	465	18	.	.	PUNCT
ftr-445	466	1	similarly	similarly	ADV
ftr-445	466	2	,	,	PUNCT
ftr-445	466	3	when	when	SCONJ
ftr-445	466	4	a	a	DET
ftr-445	466	5	decedent	decedent	NOUN
ftr-445	466	6	created	create	VERB
ftr-445	466	7	an	an	DET
ftr-445	466	8	irrevocable	irrevocable	ADJ
ftr-445	466	9	trust	trust	NOUN
ftr-445	466	10	,	,	PUNCT
ftr-445	466	11	directed	direct	VERB
ftr-445	466	12	the	the	DET
ftr-445	466	13	trustee	trustee	NOUN
ftr-445	466	14	to	to	PART
ftr-445	466	15	acquire	acquire	VERB
ftr-445	466	16	$	$	SYM
ftr-445	466	17	100,000	100,000	NUM
ftr-445	466	18	of	of	ADP
ftr-445	466	19	insurance	insurance	NOUN
ftr-445	466	20	on	on	ADP
ftr-445	466	21	the	the	DET
ftr-445	466	22	decedent	decedent	NOUN
ftr-445	466	23	's	's	PART
ftr-445	466	24	life	life	NOUN
ftr-445	466	25	out	out	ADP
ftr-445	466	26	of	of	ADP
ftr-445	466	27	cash	cash	NOUN
ftr-445	466	28	transferred	transfer	VERB
ftr-445	466	29	to	to	ADP
ftr-445	466	30	the	the	DET
ftr-445	466	31	trust	trust	NOUN
ftr-445	466	32	,	,	PUNCT
ftr-445	466	33	and	and	CCONJ
ftr-445	466	34	died	die	VERB
ftr-445	466	35	within	within	ADP
ftr-445	466	36	six	six	NUM
ftr-445	466	37	months	month	NOUN
ftr-445	466	38	thereafter	thereafter	ADV
ftr-445	466	39	,	,	PUNCT
ftr-445	466	40	the	the	DET
ftr-445	466	41	decedent	decedent	NOUN
ftr-445	466	42	was	be	AUX
ftr-445	466	43	deemed	deem	VERB
ftr-445	466	44	to	to	PART
ftr-445	466	45	have	have	AUX
ftr-445	466	46	transferred	transfer	VERB
ftr-445	466	47	the	the	DET
ftr-445	466	48	$	$	SYM
ftr-445	466	49	100,000	100,000	NUM
ftr-445	466	50	policy	policy	NOUN
ftr-445	466	51	to	to	ADP
ftr-445	466	52	the	the	DET
ftr-445	466	53	trustee	trustee	NOUN
ftr-445	466	54	.	.	PUNCT
ftr-445	467	1	see	see	PROPN
ftr-445	467	2	detroit	detroit	PROPN
ftr-445	467	3	bank	bank	PROPN
ftr-445	467	4	&	&	CCONJ
ftr-445	467	5	trust	trust	PROPN
ftr-445	467	6	co.	co.	PROPN
ftr-445	468	1	v.	v.	PROPN
ftr-445	468	2	united	united	PROPN
ftr-445	468	3	states	states	PROPN
ftr-445	468	4	,	,	PUNCT
ftr-445	468	5	467	467	NUM
ftr-445	468	6	f.2d	f.2d	X
ftr-445	468	7	964	964	NUM
ftr-445	468	8	(	(	PUNCT
ftr-445	468	9	6th	6th	ADJ
ftr-445	468	10	cir	cir	NOUN
ftr-445	468	11	.	.	PROPN
ftr-445	468	12	1972	1972	NUM
ftr-445	468	13	)	)	PUNCT
ftr-445	469	1	.	.	PUNCT
ftr-445	470	1	see	see	VERB
ftr-445	470	2	also	also	ADV
ftr-445	470	3	estate	estate	NOUN
ftr-445	470	4	of	of	ADP
ftr-445	470	5	kurihara	kurihara	PROPN
ftr-445	470	6	v.	v.	ADP
ftr-445	470	7	commissioner	commissioner	PROPN
ftr-445	470	8	,	,	PUNCT
ftr-445	470	9	82	82	NUM
ftr-445	470	10	t.c	t.c	PROPN
ftr-445	470	11	.	.	PROPN
ftr-445	470	12	51	51	NUM
ftr-445	470	13	(	(	PUNCT
ftr-445	470	14	1984	1984	NUM
ftr-445	470	15	)	)	PUNCT
ftr-445	470	16	(	(	PUNCT
ftr-445	470	17	reviewed	review	VERB
ftr-445	470	18	by	by	ADP
ftr-445	470	19	the	the	DET
ftr-445	470	20	court	court	NOUN
ftr-445	470	21	)	)	PUNCT
ftr-445	470	22	.	.	PUNCT
ftr-445	471	1	[	[	X
ftr-445	471	2	vol	vol	NOUN
ftr-445	471	3	4:5	4:5	NUM
ftr-445	471	4	tax	tax	NOUN
ftr-445	471	5	consequences	consequence	NOUN
ftr-445	471	6	of	of	ADP
ftr-445	471	7	assigning	assign	VERB
ftr-445	471	8	life	life	NOUN
ftr-445	471	9	insurance	insurance	NOUN
ftr-445	471	10	principle	principle	NOUN
ftr-445	471	11	?	?	PUNCT
ftr-445	472	1	simply	simply	ADV
ftr-445	472	2	put	put	VERB
ftr-445	472	3	,	,	PUNCT
ftr-445	472	4	the	the	DET
ftr-445	472	5	reason	reason	NOUN
ftr-445	472	6	is	be	AUX
ftr-445	472	7	that	that	SCONJ
ftr-445	472	8	the	the	DET
ftr-445	472	9	item	item	NOUN
ftr-445	472	10	of	of	ADP
ftr-445	472	11	property	property	NOUN
ftr-445	472	12	that	that	PRON
ftr-445	472	13	the	the	DET
ftr-445	472	14	donor	donor	NOUN
ftr-445	472	15	acquired	acquire	VERB
ftr-445	472	16	for	for	ADP
ftr-445	472	17	the	the	DET
ftr-445	472	18	donee	donee	NOUN
ftr-445	472	19	when	when	SCONJ
ftr-445	472	20	purchasing	purchase	VERB
ftr-445	472	21	an	an	DET
ftr-445	472	22	insurance	insurance	NOUN
ftr-445	472	23	policy	policy	NOUN
ftr-445	472	24	for	for	ADP
ftr-445	472	25	the	the	DET
ftr-445	472	26	donee	donee	NOUN
ftr-445	472	27	,	,	PUNCT
ftr-445	472	28	a	a	DET
ftr-445	472	29	situation	situation	NOUN
ftr-445	472	30	where	where	SCONJ
ftr-445	472	31	the	the	DET
ftr-445	472	32	constructive	constructive	ADJ
ftr-445	472	33	transfer	transfer	NOUN
ftr-445	472	34	principle	principle	NOUN
ftr-445	472	35	previously	previously	ADV
ftr-445	472	36	applied	apply	VERB
ftr-445	472	37	,	,	PUNCT
ftr-445	472	38	is	be	AUX
ftr-445	472	39	an	an	DET
ftr-445	472	40	item	item	NOUN
ftr-445	472	41	of	of	ADP
ftr-445	472	42	property	property	NOUN
ftr-445	472	43	that	that	PRON
ftr-445	472	44	the	the	DET
ftr-445	472	45	donor	donor	NOUN
ftr-445	472	46	could	could	AUX
ftr-445	472	47	have	have	AUX
ftr-445	472	48	acquired	acquire	VERB
ftr-445	472	49	and	and	CCONJ
ftr-445	472	50	then	then	ADV
ftr-445	472	51	given	give	VERB
ftr-445	472	52	to	to	ADP
ftr-445	472	53	the	the	DET
ftr-445	472	54	donee	donee	NOUN
ftr-445	472	55	.	.	PUNCT
ftr-445	473	1	but	but	CCONJ
ftr-445	473	2	when	when	SCONJ
ftr-445	473	3	an	an	DET
ftr-445	473	4	insured	insure	VERB
ftr-445	473	5	pays	pay	VERB
ftr-445	473	6	the	the	DET
ftr-445	473	7	premiums	premium	NOUN
ftr-445	473	8	on	on	ADP
ftr-445	473	9	a	a	DET
ftr-445	473	10	policy	policy	NOUN
ftr-445	473	11	already	already	ADV
ftr-445	473	12	owned	own	VERB
ftr-445	473	13	by	by	ADP
ftr-445	473	14	the	the	DET
ftr-445	473	15	donee	donee	NOUN
ftr-445	473	16	,	,	PUNCT
ftr-445	473	17	the	the	DET
ftr-445	473	18	donor	donor	NOUN
ftr-445	473	19	's	's	PART
ftr-445	473	20	premium	premium	NOUN
ftr-445	473	21	payment	payment	NOUN
ftr-445	473	22	does	do	AUX
ftr-445	473	23	not	not	PART
ftr-445	473	24	purchase	purchase	VERB
ftr-445	473	25	items	item	NOUN
ftr-445	473	26	of	of	ADP
ftr-445	473	27	property	property	NOUN
ftr-445	473	28	that	that	PRON
ftr-445	473	29	the	the	DET
ftr-445	473	30	donor	donor	NOUN
ftr-445	473	31	could	could	AUX
ftr-445	473	32	have	have	AUX
ftr-445	473	33	acquired	acquire	VERB
ftr-445	473	34	and	and	CCONJ
ftr-445	473	35	then	then	ADV
ftr-445	473	36	transferred	transfer	VERB
ftr-445	473	37	to	to	ADP
ftr-445	473	38	the	the	DET
ftr-445	473	39	donee	donee	NOUN
ftr-445	473	40	.	.	PUNCT
ftr-445	474	1	only	only	ADV
ftr-445	474	2	the	the	DET
ftr-445	474	3	donee	donee	NOUN
ftr-445	474	4	,	,	PUNCT
ftr-445	474	5	the	the	DET
ftr-445	474	6	policyholder	policyholder	NOUN
ftr-445	474	7	,	,	PUNCT
ftr-445	474	8	owns	own	VERB
ftr-445	474	9	the	the	DET
ftr-445	474	10	right	right	NOUN
ftr-445	474	11	to	to	PART
ftr-445	474	12	keep	keep	VERB
ftr-445	474	13	the	the	DET
ftr-445	474	14	policy	policy	NOUN
ftr-445	474	15	in	in	ADP
ftr-445	474	16	force	force	NOUN
ftr-445	474	17	,	,	PUNCT
ftr-445	474	18	and	and	CCONJ
ftr-445	474	19	thus	thus	ADV
ftr-445	474	20	is	be	AUX
ftr-445	474	21	the	the	DET
ftr-445	474	22	only	only	ADJ
ftr-445	474	23	person	person	NOUN
ftr-445	474	24	in	in	ADP
ftr-445	474	25	whose	whose	DET
ftr-445	474	26	name	name	NOUN
ftr-445	474	27	the	the	DET
ftr-445	474	28	term	term	NOUN
ftr-445	474	29	insurance	insurance	NOUN
ftr-445	474	30	coverage7	coverage7	PROPN
ftr-445	474	31	"	"	PUNCT
ftr-445	474	32	can	can	AUX
ftr-445	474	33	be	be	AUX
ftr-445	474	34	continued	continue	VERB
ftr-445	474	35	and	and	CCONJ
ftr-445	474	36	who	who	PRON
ftr-445	474	37	can	can	AUX
ftr-445	474	38	benefit	benefit	VERB
ftr-445	474	39	from	from	ADP
ftr-445	474	40	the	the	DET
ftr-445	474	41	increase	increase	NOUN
ftr-445	474	42	in	in	ADP
ftr-445	474	43	the	the	DET
ftr-445	474	44	equity	equity	NOUN
ftr-445	474	45	reserve	reserve	NOUN
ftr-445	474	46	in	in	ADP
ftr-445	474	47	the	the	DET
ftr-445	474	48	policy	policy	NOUN
ftr-445	474	49	resulting	result	VERB
ftr-445	474	50	from	from	ADP
ftr-445	474	51	the	the	DET
ftr-445	474	52	premium	premium	NOUN
ftr-445	474	53	payment	payment	NOUN
ftr-445	474	54	made	make	VERB
ftr-445	474	55	by	by	ADP
ftr-445	474	56	the	the	DET
ftr-445	474	57	donor	donor	NOUN
ftr-445	474	58	.	.	PUNCT
ftr-445	475	1	in	in	ADP
ftr-445	475	2	the	the	DET
ftr-445	475	3	words	word	NOUN
ftr-445	475	4	of	of	ADP
ftr-445	475	5	the	the	DET
ftr-445	475	6	fifth	fifth	ADJ
ftr-445	475	7	circuit	circuit	NOUN
ftr-445	475	8	in	in	ADP
ftr-445	475	9	first	first	PROPN
ftr-445	475	10	national	national	PROPN
ftr-445	475	11	bank	bank	PROPN
ftr-445	475	12	,	,	PUNCT
ftr-445	475	13	these	these	DET
ftr-445	475	14	property	property	NOUN
ftr-445	475	15	interests	interest	NOUN
ftr-445	475	16	were	be	AUX
ftr-445	475	17	not	not	PART
ftr-445	475	18	"	"	PUNCT
ftr-445	475	19	transferable	transferable	ADJ
ftr-445	475	20	by	by	ADP
ftr-445	475	21	the	the	DET
ftr-445	475	22	decedent	decedent	NOUN
ftr-445	475	23	.	.	PUNCT
ftr-445	475	24	'	'	PUNCT
ftr-445	476	1	71	71	NUM
ftr-445	476	2	holding	hold	VERB
ftr-445	476	3	that	that	SCONJ
ftr-445	476	4	the	the	DET
ftr-445	476	5	insured	insure	VERB
ftr-445	476	6	's	's	PART
ftr-445	476	7	payment	payment	NOUN
ftr-445	476	8	of	of	ADP
ftr-445	476	9	premiums	premium	NOUN
ftr-445	476	10	on	on	ADP
ftr-445	476	11	a	a	DET
ftr-445	476	12	policy	policy	NOUN
ftr-445	476	13	owned	own	VERB
ftr-445	476	14	by	by	ADP
ftr-445	476	15	another	another	PRON
ftr-445	476	16	is	be	AUX
ftr-445	476	17	outside	outside	ADP
ftr-445	476	18	the	the	DET
ftr-445	476	19	boundary	boundary	NOUN
ftr-445	476	20	of	of	ADP
ftr-445	476	21	the	the	DET
ftr-445	476	22	constructive	constructive	ADJ
ftr-445	476	23	transfer	transfer	NOUN
ftr-445	476	24	principle	principle	NOUN
ftr-445	476	25	conforms	conform	VERB
ftr-445	476	26	to	to	ADP
ftr-445	476	27	the	the	DET
ftr-445	476	28	policy	policy	NOUN
ftr-445	476	29	underlying	underlie	VERB
ftr-445	476	30	section	section	NOUN
ftr-445	476	31	2035	2035	NUM
ftr-445	476	32	.	.	PUNCT
ftr-445	477	1	that	that	DET
ftr-445	477	2	section	section	NOUN
ftr-445	477	3	was	be	AUX
ftr-445	477	4	aimed	aim	VERB
ftr-445	477	5	at	at	ADP
ftr-445	477	6	capturing	capture	VERB
ftr-445	477	7	in	in	ADP
ftr-445	477	8	a	a	DET
ftr-445	477	9	decedent	decedent	NOUN
ftr-445	477	10	's	's	PART
ftr-445	477	11	gross	gross	ADJ
ftr-445	477	12	estate	estate	NOUN
ftr-445	477	13	property	property	NOUN
ftr-445	477	14	that	that	PRON
ftr-445	477	15	would	would	AUX
ftr-445	477	16	have	have	AUX
ftr-445	477	17	been	be	AUX
ftr-445	477	18	included	include	VERB
ftr-445	477	19	had	have	VERB
ftr-445	477	20	the	the	DET
ftr-445	477	21	decedent	decedent	NOUN
ftr-445	477	22	not	not	PART
ftr-445	477	23	made	make	VERB
ftr-445	477	24	a	a	DET
ftr-445	477	25	transfer	transfer	NOUN
ftr-445	477	26	shortly	shortly	ADV
ftr-445	477	27	before	before	ADP
ftr-445	477	28	death	death	NOUN
ftr-445	477	29	.	.	PUNCT
ftr-445	478	1	if	if	SCONJ
ftr-445	478	2	the	the	DET
ftr-445	478	3	insured	insure	VERB
ftr-445	478	4	possessed	possess	VERB
ftr-445	478	5	no	no	DET
ftr-445	478	6	incidents	incident	NOUN
ftr-445	478	7	of	of	ADP
ftr-445	478	8	ownership	ownership	NOUN
ftr-445	478	9	in	in	ADP
ftr-445	478	10	a	a	DET
ftr-445	478	11	policy	policy	NOUN
ftr-445	478	12	within	within	ADP
ftr-445	478	13	three	three	NUM
ftr-445	478	14	years	year	NOUN
ftr-445	478	15	of	of	ADP
ftr-445	478	16	death	death	NOUN
ftr-445	478	17	,	,	PUNCT
ftr-445	478	18	the	the	DET
ftr-445	478	19	proceeds	proceed	NOUN
ftr-445	478	20	would	would	AUX
ftr-445	478	21	not	not	PART
ftr-445	478	22	be	be	AUX
ftr-445	478	23	included	include	VERB
ftr-445	478	24	in	in	ADP
ftr-445	478	25	the	the	DET
ftr-445	478	26	decedent	decedent	NOUN
ftr-445	478	27	's	's	PART
ftr-445	478	28	gross	gross	ADJ
ftr-445	478	29	estate	estate	NOUN
ftr-445	478	30	regardless	regardless	ADV
ftr-445	478	31	of	of	ADP
ftr-445	478	32	whether	whether	SCONJ
ftr-445	478	33	the	the	DET
ftr-445	478	34	premiums	premium	NOUN
ftr-445	478	35	were	be	AUX
ftr-445	478	36	paid	pay	VERB
ftr-445	478	37	or	or	CCONJ
ftr-445	478	38	not	not	PART
ftr-445	478	39	.	.	PUNCT
ftr-445	478	40	'	'	PUNCT
ftr-445	479	1	the	the	DET
ftr-445	479	2	gift	gift	NOUN
ftr-445	479	3	of	of	ADP
ftr-445	479	4	the	the	DET
ftr-445	479	5	premium	premium	NOUN
ftr-445	479	6	payments	payment	NOUN
ftr-445	479	7	therefore	therefore	ADV
ftr-445	479	8	do	do	AUX
ftr-445	479	9	not	not	PART
ftr-445	479	10	remove	remove	VERB
ftr-445	479	11	an	an	DET
ftr-445	479	12	item	item	NOUN
ftr-445	479	13	(	(	PUNCT
ftr-445	479	14	the	the	DET
ftr-445	479	15	proceeds	proceed	NOUN
ftr-445	479	16	)	)	PUNCT
ftr-445	479	17	from	from	ADP
ftr-445	479	18	the	the	DET
ftr-445	479	19	decedent	decedent	NOUN
ftr-445	479	20	's	's	PART
ftr-445	479	21	gross	gross	ADJ
ftr-445	479	22	estate	estate	NOUN
ftr-445	479	23	since	since	SCONJ
ftr-445	479	24	the	the	DET
ftr-445	479	25	item	item	NOUN
ftr-445	479	26	would	would	AUX
ftr-445	479	27	not	not	PART
ftr-445	479	28	be	be	AUX
ftr-445	479	29	part	part	NOUN
ftr-445	479	30	of	of	ADP
ftr-445	479	31	the	the	DET
ftr-445	479	32	decedent	decedent	NOUN
ftr-445	479	33	's	's	PART
ftr-445	479	34	gross	gross	ADJ
ftr-445	479	35	estate	estate	NOUN
ftr-445	479	36	in	in	ADP
ftr-445	479	37	any	any	DET
ftr-445	479	38	event	event	NOUN
ftr-445	479	39	.	.	PUNCT
ftr-445	480	1	since	since	SCONJ
ftr-445	480	2	the	the	DET
ftr-445	480	3	premium	premium	NOUN
ftr-445	480	4	payments	payment	NOUN
ftr-445	480	5	do	do	AUX
ftr-445	480	6	remove	remove	VERB
ftr-445	480	7	the	the	DET
ftr-445	480	8	dollar	dollar	NOUN
ftr-445	480	9	amount	amount	NOUN
ftr-445	480	10	of	of	ADP
ftr-445	480	11	those	those	DET
ftr-445	480	12	payments	payment	NOUN
ftr-445	480	13	from	from	ADP
ftr-445	480	14	the	the	DET
ftr-445	480	15	decedent	decedent	NOUN
ftr-445	480	16	's	's	PART
ftr-445	480	17	gross	gross	ADJ
ftr-445	480	18	estate	estate	NOUN
ftr-445	480	19	,	,	PUNCT
ftr-445	480	20	the	the	DET
ftr-445	480	21	pre-1982	pre-1982	NOUN
ftr-445	480	22	version	version	NOUN
ftr-445	480	23	of	of	ADP
ftr-445	480	24	section	section	NOUN
ftr-445	480	25	2035	2035	NUM
ftr-445	480	26	captured	capture	VERB
ftr-445	480	27	all	all	PRON
ftr-445	480	28	or	or	CCONJ
ftr-445	480	29	part	part	NOUN
ftr-445	480	30	of	of	ADP
ftr-445	480	31	those	those	DET
ftr-445	480	32	premium	premium	ADJ
ftr-445	480	33	payments	payment	NOUN
ftr-445	480	34	in	in	ADP
ftr-445	480	35	the	the	DET
ftr-445	480	36	decedent	decedent	NOUN
ftr-445	480	37	's	's	PART
ftr-445	480	38	gross	gross	ADJ
ftr-445	480	39	estate	estate	NOUN
ftr-445	480	40	.	.	PUNCT
ftr-445	481	1	as	as	ADP
ftr-445	481	2	a	a	DET
ftr-445	481	3	result	result	NOUN
ftr-445	481	4	of	of	ADP
ftr-445	481	5	the	the	DET
ftr-445	481	6	1981	1981	NUM
ftr-445	481	7	amendment	amendment	NOUN
ftr-445	481	8	of	of	ADP
ftr-445	481	9	section	section	NOUN
ftr-445	481	10	2035	2035	NUM
ftr-445	481	11	,	,	PUNCT
ftr-445	481	12	the	the	DET
ftr-445	481	13	premium	premium	NOUN
ftr-445	481	14	payments	payment	NOUN
ftr-445	481	15	are	be	AUX
ftr-445	481	16	no	no	ADV
ftr-445	481	17	longer	long	ADV
ftr-445	481	18	captured	capture	VERB
ftr-445	481	19	by	by	ADP
ftr-445	481	20	that	that	DET
ftr-445	481	21	provision	provision	NOUN
ftr-445	481	22	.	.	PUNCT
ftr-445	482	1	the	the	DET
ftr-445	482	2	integration	integration	NOUN
ftr-445	482	3	of	of	ADP
ftr-445	482	4	estate	estate	NOUN
ftr-445	482	5	and	and	CCONJ
ftr-445	482	6	gift	gift	NOUN
ftr-445	482	7	taxes	taxis	NOUN
ftr-445	482	8	made	make	VERB
ftr-445	482	9	it	it	PRON
ftr-445	482	10	irrelevant	irrelevant	ADJ
ftr-445	482	11	that	that	SCONJ
ftr-445	482	12	the	the	DET
ftr-445	482	13	dollar	dollar	NOUN
ftr-445	482	14	amount	amount	NOUN
ftr-445	482	15	of	of	ADP
ftr-445	482	16	the	the	DET
ftr-445	482	17	premium	premium	NOUN
ftr-445	482	18	payments	payment	NOUN
ftr-445	482	19	themselves	themselves	PRON
ftr-445	482	20	were	be	AUX
ftr-445	482	21	removed	remove	VERB
ftr-445	482	22	from	from	ADP
ftr-445	482	23	the	the	DET
ftr-445	482	24	decedent	decedent	NOUN
ftr-445	482	25	's	's	PART
ftr-445	482	26	holdings	holding	NOUN
ftr-445	482	27	during	during	ADP
ftr-445	482	28	life	life	NOUN
ftr-445	482	29	rather	rather	ADV
ftr-445	482	30	than	than	ADP
ftr-445	482	31	transferred	transfer	VERB
ftr-445	482	32	at	at	ADP
ftr-445	482	33	death	death	NOUN
ftr-445	482	34	.	.	PUNCT
ftr-445	483	1	the	the	DET
ftr-445	483	2	1997	1997	NUM
ftr-445	483	3	amendment	amendment	NOUN
ftr-445	483	4	of	of	ADP
ftr-445	483	5	section	section	NOUN
ftr-445	483	6	2035	2035	NUM
ftr-445	483	7	makes	make	VERB
ftr-445	483	8	it	it	PRON
ftr-445	483	9	even	even	ADV
ftr-445	483	10	more	more	ADV
ftr-445	483	11	obvious	obvious	ADJ
ftr-445	483	12	that	that	SCONJ
ftr-445	483	13	the	the	DET
ftr-445	483	14	insured	insure	VERB
ftr-445	483	15	's	's	PART
ftr-445	483	16	payment	payment	NOUN
ftr-445	483	17	of	of	ADP
ftr-445	483	18	premiums	premium	NOUN
ftr-445	483	19	does	do	AUX
ftr-445	483	20	not	not	PART
ftr-445	483	21	cause	cause	VERB
ftr-445	483	22	an	an	DET
ftr-445	483	23	inclusion	inclusion	NOUN
ftr-445	483	24	of	of	ADP
ftr-445	483	25	the	the	DET
ftr-445	483	26	70	70	NUM
ftr-445	483	27	.	.	PUNCT
ftr-445	484	1	in	in	ADP
ftr-445	484	2	this	this	DET
ftr-445	484	3	article	article	NOUN
ftr-445	484	4	,	,	PUNCT
ftr-445	484	5	the	the	DET
ftr-445	484	6	phrase	phrase	NOUN
ftr-445	484	7	"	"	PUNCT
ftr-445	484	8	insurance	insurance	NOUN
ftr-445	484	9	coverage	coverage	NOUN
ftr-445	484	10	"	"	PUNCT
ftr-445	484	11	refers	refer	VERB
ftr-445	484	12	to	to	ADP
ftr-445	484	13	the	the	DET
ftr-445	484	14	difference	difference	NOUN
ftr-445	484	15	between	between	ADP
ftr-445	484	16	the	the	DET
ftr-445	484	17	proceeds	proceed	NOUN
ftr-445	484	18	payable	payable	ADJ
ftr-445	484	19	on	on	ADP
ftr-445	484	20	the	the	DET
ftr-445	484	21	death	death	NOUN
ftr-445	484	22	of	of	ADP
ftr-445	484	23	the	the	DET
ftr-445	484	24	insured	insure	VERB
ftr-445	484	25	and	and	CCONJ
ftr-445	484	26	the	the	DET
ftr-445	484	27	policyholder	policyholder	NOUN
ftr-445	484	28	's	's	PART
ftr-445	484	29	equity	equity	NOUN
ftr-445	484	30	reserve	reserve	NOUN
ftr-445	484	31	in	in	ADP
ftr-445	484	32	the	the	DET
ftr-445	484	33	policy	policy	NOUN
ftr-445	484	34	.	.	PUNCT
ftr-445	485	1	71	71	NUM
ftr-445	485	2	.	.	PUNCT
ftr-445	485	3	see	see	VERB
ftr-445	485	4	first	first	PROPN
ftr-445	485	5	nat'l	nat'l	PROPN
ftr-445	485	6	bank	bank	PROPN
ftr-445	485	7	v.	v.	PROPN
ftr-445	485	8	united	united	PROPN
ftr-445	485	9	states	states	PROPN
ftr-445	485	10	,	,	PUNCT
ftr-445	485	11	423	423	NUM
ftr-445	485	12	f.2d	f.2d	NOUN
ftr-445	485	13	1286	1286	NUM
ftr-445	485	14	.	.	PUNCT
ftr-445	486	1	1288	1288	NUM
ftr-445	486	2	(	(	PUNCT
ftr-445	486	3	5th	5th	ADJ
ftr-445	486	4	cir	cir	NOUN
ftr-445	486	5	.	.	PROPN
ftr-445	486	6	1970	1970	NUM
ftr-445	486	7	)	)	PUNCT
ftr-445	486	8	.	.	PUNCT
ftr-445	487	1	72	72	NUM
ftr-445	487	2	.	.	PUNCT
ftr-445	488	1	however	however	ADV
ftr-445	488	2	,	,	PUNCT
ftr-445	488	3	if	if	SCONJ
ftr-445	488	4	the	the	DET
ftr-445	488	5	proceeds	proceed	NOUN
ftr-445	488	6	were	be	AUX
ftr-445	488	7	payable	payable	ADJ
ftr-445	488	8	to	to	ADP
ftr-445	488	9	the	the	DET
ftr-445	488	10	decedent	decedent	NOUN
ftr-445	488	11	's	's	PART
ftr-445	488	12	executor	executor	NOUN
ftr-445	488	13	(	(	PUNCT
ftr-445	488	14	i.e	i.e	PROPN
ftr-445	488	15	..	..	PUNCT
ftr-445	488	16	payable	payable	ADJ
ftr-445	488	17	on	on	ADP
ftr-445	488	18	behalf	behalf	NOUN
ftr-445	488	19	of	of	ADP
ftr-445	488	20	decedent	decedent	NOUN
ftr-445	488	21	's	's	PART
ftr-445	488	22	estate	estate	NOUN
ftr-445	488	23	)	)	PUNCT
ftr-445	488	24	,	,	PUNCT
ftr-445	488	25	the	the	DET
ftr-445	488	26	proceeds	proceed	NOUN
ftr-445	488	27	would	would	AUX
ftr-445	488	28	be	be	AUX
ftr-445	488	29	included	include	VERB
ftr-445	488	30	in	in	ADP
ftr-445	488	31	decedent	decedent	NOUN
ftr-445	488	32	's	's	PART
ftr-445	488	33	gross	gross	ADJ
ftr-445	488	34	estate	estate	NOUN
ftr-445	488	35	under	under	ADP
ftr-445	488	36	irc	irc	PROPN
ftr-445	488	37	§	§	PROPN
ftr-445	488	38	2042(1	2042(1	PROPN
ftr-445	488	39	)	)	PUNCT
ftr-445	488	40	.	.	PUNCT
ftr-445	489	1	in	in	ADP
ftr-445	489	2	this	this	DET
ftr-445	489	3	article	article	NOUN
ftr-445	489	4	,	,	PUNCT
ftr-445	489	5	we	we	PRON
ftr-445	489	6	have	have	AUX
ftr-445	489	7	not	not	PART
ftr-445	489	8	discussed	discuss	VERB
ftr-445	489	9	that	that	DET
ftr-445	489	10	provision	provision	NOUN
ftr-445	489	11	because	because	SCONJ
ftr-445	489	12	it	it	PRON
ftr-445	489	13	has	have	VERB
ftr-445	489	14	no	no	DET
ftr-445	489	15	relevance	relevance	NOUN
ftr-445	489	16	to	to	ADP
ftr-445	489	17	the	the	DET
ftr-445	489	18	issues	issue	NOUN
ftr-445	489	19	at	at	ADP
ftr-445	489	20	hand	hand	NOUN
ftr-445	489	21	.	.	PUNCT
ftr-445	490	1	1999	1999	NUM
ftr-445	490	2	]	]	PUNCT
ftr-445	490	3	florida	florida	PROPN
ftr-445	490	4	tax	tax	PROPN
ftr-445	490	5	review	review	NOUN
ftr-445	490	6	insurance	insurance	NOUN
ftr-445	490	7	proceeds	proceed	NOUN
ftr-445	490	8	.	.	PUNCT
ftr-445	491	1	the	the	DET
ftr-445	491	2	current	current	ADJ
ftr-445	491	3	version	version	NOUN
ftr-445	491	4	of	of	ADP
ftr-445	491	5	section	section	NOUN
ftr-445	491	6	2035	2035	NUM
ftr-445	491	7	applies	apply	VERB
ftr-445	491	8	to	to	ADP
ftr-445	491	9	a	a	DET
ftr-445	491	10	transfer	transfer	NOUN
ftr-445	491	11	of	of	ADP
ftr-445	491	12	life	life	NOUN
ftr-445	491	13	insurance	insurance	NOUN
ftr-445	491	14	within	within	ADP
ftr-445	491	15	three	three	NUM
ftr-445	491	16	years	year	NOUN
ftr-445	491	17	of	of	ADP
ftr-445	491	18	death	death	NOUN
ftr-445	491	19	only	only	ADV
ftr-445	491	20	when	when	SCONJ
ftr-445	491	21	the	the	DET
ftr-445	491	22	insurance	insurance	NOUN
ftr-445	491	23	proceeds	proceed	NOUN
ftr-445	491	24	would	would	AUX
ftr-445	491	25	have	have	AUX
ftr-445	491	26	been	be	AUX
ftr-445	491	27	included	include	VERB
ftr-445	491	28	in	in	ADP
ftr-445	491	29	the	the	DET
ftr-445	491	30	decedent	decedent	NOUN
ftr-445	491	31	's	's	PART
ftr-445	491	32	gross	gross	ADJ
ftr-445	491	33	estate	estate	NOUN
ftr-445	491	34	under	under	ADP
ftr-445	491	35	section	section	NOUN
ftr-445	491	36	2042	2042	NUM
ftr-445	491	37	if	if	SCONJ
ftr-445	491	38	the	the	DET
ftr-445	491	39	transfer	transfer	NOUN
ftr-445	491	40	had	have	AUX
ftr-445	491	41	not	not	PART
ftr-445	491	42	taken	take	VERB
ftr-445	491	43	place	place	NOUN
ftr-445	491	44	.	.	PUNCT
ftr-445	492	1	manifestly	manifestly	ADV
ftr-445	492	2	,	,	PUNCT
ftr-445	492	3	if	if	SCONJ
ftr-445	492	4	the	the	DET
ftr-445	492	5	insured	insure	VERB
ftr-445	492	6	possessed	possess	VERB
ftr-445	492	7	no	no	DET
ftr-445	492	8	incidents	incident	NOUN
ftr-445	492	9	of	of	ADP
ftr-445	492	10	ownership	ownership	NOUN
ftr-445	492	11	within	within	ADP
ftr-445	492	12	three	three	NUM
ftr-445	492	13	years	year	NOUN
ftr-445	492	14	of	of	ADP
ftr-445	492	15	death	death	NOUN
ftr-445	492	16	,	,	PUNCT
ftr-445	492	17	section	section	NOUN
ftr-445	492	18	2042	2042	NUM
ftr-445	492	19	would	would	AUX
ftr-445	492	20	not	not	PART
ftr-445	492	21	operate	operate	VERB
ftr-445	492	22	regardless	regardless	ADV
ftr-445	492	23	of	of	ADP
ftr-445	492	24	whether	whether	SCONJ
ftr-445	492	25	the	the	DET
ftr-445	492	26	insured	insure	VERB
ftr-445	492	27	paid	pay	VERB
ftr-445	492	28	premiums	premium	NOUN
ftr-445	492	29	during	during	ADP
ftr-445	492	30	that	that	DET
ftr-445	492	31	period	period	NOUN
ftr-445	492	32	.	.	PUNCT
ftr-445	493	1	in	in	ADP
ftr-445	493	2	sum	sum	NOUN
ftr-445	493	3	,	,	PUNCT
ftr-445	493	4	the	the	DET
ftr-445	493	5	now	now	ADV
ftr-445	493	6	defunct	defunct	ADJ
ftr-445	493	7	constructive	constructive	ADJ
ftr-445	493	8	transfer	transfer	NOUN
ftr-445	493	9	principle	principle	NOUN
ftr-445	493	10	was	be	AUX
ftr-445	493	11	properly	properly	ADV
ftr-445	493	12	limited	limited	ADJ
ftr-445	493	13	,	,	PUNCT
ftr-445	493	14	at	at	ADP
ftr-445	493	15	least	least	ADJ
ftr-445	493	16	insofar	insofar	ADV
ftr-445	493	17	as	as	SCONJ
ftr-445	493	18	section	section	NOUN
ftr-445	493	19	2035	2035	NUM
ftr-445	493	20	is	be	AUX
ftr-445	493	21	concerned	concern	VERB
ftr-445	493	22	,	,	PUNCT
ftr-445	493	23	to	to	ADP
ftr-445	493	24	purchases	purchase	NOUN
ftr-445	493	25	in	in	ADP
ftr-445	493	26	the	the	DET
ftr-445	493	27	name	name	NOUN
ftr-445	493	28	of	of	ADP
ftr-445	493	29	the	the	DET
ftr-445	493	30	donee	donee	NOUN
ftr-445	493	31	of	of	ADP
ftr-445	493	32	property	property	NOUN
ftr-445	493	33	interests	interest	NOUN
ftr-445	493	34	that	that	PRON
ftr-445	493	35	the	the	DET
ftr-445	493	36	donor	donor	NOUN
ftr-445	493	37	could	could	AUX
ftr-445	493	38	have	have	AUX
ftr-445	493	39	acquired	acquire	VERB
ftr-445	493	40	.	.	PUNCT
ftr-445	494	1	b.	b.	PROPN
ftr-445	495	1	the	the	DET
ftr-445	495	2	ill	ill	ADV
ftr-445	495	3	-	-	PUNCT
ftr-445	495	4	advised	advise	VERB
ftr-445	495	5	abrogation	abrogation	NOUN
ftr-445	495	6	of	of	ADP
ftr-445	495	7	the	the	DET
ftr-445	495	8	constructive	constructive	ADJ
ftr-445	495	9	transfer	transfer	NOUN
ftr-445	495	10	principle	principle	NOUN
ftr-445	495	11	changes	change	NOUN
ftr-445	495	12	made	make	VERB
ftr-445	495	13	by	by	ADP
ftr-445	495	14	congress	congress	PROPN
ftr-445	495	15	to	to	PART
ftr-445	495	16	section	section	VERB
ftr-445	495	17	2035	2035	NUM
ftr-445	495	18	in	in	ADP
ftr-445	495	19	1981	1981	NUM
ftr-445	495	20	led	lead	VERB
ftr-445	495	21	three	three	NUM
ftr-445	495	22	united	united	ADJ
ftr-445	495	23	states	states	PROPN
ftr-445	495	24	courts	court	NOUN
ftr-445	495	25	of	of	ADP
ftr-445	495	26	appeals	appeal	NOUN
ftr-445	495	27	,	,	PUNCT
ftr-445	495	28	one	one	NUM
ftr-445	495	29	of	of	ADP
ftr-445	495	30	which	which	PRON
ftr-445	495	31	affirmed	affirm	VERB
ftr-445	495	32	a	a	DET
ftr-445	495	33	unanimous	unanimous	ADJ
ftr-445	495	34	decision	decision	NOUN
ftr-445	495	35	by	by	ADP
ftr-445	495	36	eighteen	eighteen	NUM
ftr-445	495	37	tax	tax	NOUN
ftr-445	495	38	court	court	NOUN
ftr-445	495	39	judges	judge	NOUN
ftr-445	495	40	,	,	PUNCT
ftr-445	495	41	to	to	PART
ftr-445	495	42	abrogate	abrogate	VERB
ftr-445	495	43	the	the	DET
ftr-445	495	44	constructive	constructive	ADJ
ftr-445	495	45	transfer	transfer	NOUN
ftr-445	495	46	principle	principle	NOUN
ftr-445	495	47	(	(	PUNCT
ftr-445	495	48	as	as	SCONJ
ftr-445	495	49	it	it	PRON
ftr-445	495	50	had	have	AUX
ftr-445	495	51	been	be	AUX
ftr-445	495	52	applied	apply	VERB
ftr-445	495	53	in	in	ADP
ftr-445	495	54	bel	bel	NOUN
ftr-445	495	55	)	)	PUNCT
ftr-445	495	56	.	.	PUNCT
ftr-445	496	1	in	in	ADP
ftr-445	496	2	estate	estate	NOUN
ftr-445	496	3	of	of	ADP
ftr-445	496	4	perry	perry	PROPN
ftr-445	496	5	v.	v.	PROPN
ftr-445	496	6	commissioner,3	commissioner,3	NOUN
ftr-445	496	7	the	the	DET
ftr-445	496	8	decedent	decedent	NOUN
ftr-445	496	9	,	,	PUNCT
ftr-445	496	10	within	within	ADP
ftr-445	496	11	three	three	NUM
ftr-445	496	12	years	year	NOUN
ftr-445	496	13	of	of	ADP
ftr-445	496	14	death	death	NOUN
ftr-445	496	15	,	,	PUNCT
ftr-445	496	16	applied	apply	VERB
ftr-445	496	17	for	for	ADP
ftr-445	496	18	two	two	NUM
ftr-445	496	19	insurance	insurance	NOUN
ftr-445	496	20	policies	policy	NOUN
ftr-445	496	21	by	by	ADP
ftr-445	496	22	signing	sign	VERB
ftr-445	496	23	application	application	NOUN
ftr-445	496	24	forms	form	NOUN
ftr-445	496	25	as	as	SCONJ
ftr-445	496	26	the	the	DET
ftr-445	496	27	person	person	NOUN
ftr-445	496	28	to	to	PART
ftr-445	496	29	be	be	AUX
ftr-445	496	30	insured	insure	VERB
ftr-445	496	31	.	.	PUNCT
ftr-445	497	1	the	the	DET
ftr-445	497	2	decedent	decedent	NOUN
ftr-445	497	3	's	's	PART
ftr-445	497	4	three	three	NUM
ftr-445	497	5	sons	son	NOUN
ftr-445	497	6	signed	sign	VERB
ftr-445	497	7	the	the	DET
ftr-445	497	8	applications	application	NOUN
ftr-445	497	9	as	as	ADP
ftr-445	497	10	the	the	DET
ftr-445	497	11	proposed	propose	VERB
ftr-445	497	12	policy	policy	NOUN
ftr-445	497	13	owners	owner	NOUN
ftr-445	497	14	.	.	PUNCT
ftr-445	498	1	the	the	DET
ftr-445	498	2	decedent	decedent	NOUN
ftr-445	498	3	paid	pay	VERB
ftr-445	498	4	the	the	DET
ftr-445	498	5	only	only	ADJ
ftr-445	498	6	premium	premium	NOUN
ftr-445	498	7	that	that	PRON
ftr-445	498	8	fell	fall	VERB
ftr-445	498	9	due	due	ADJ
ftr-445	498	10	on	on	ADP
ftr-445	498	11	one	one	NUM
ftr-445	498	12	of	of	ADP
ftr-445	498	13	the	the	DET
ftr-445	498	14	policies	policy	NOUN
ftr-445	498	15	by	by	ADP
ftr-445	498	16	a	a	DET
ftr-445	498	17	check	check	NOUN
ftr-445	498	18	drawn	draw	VERB
ftr-445	498	19	on	on	ADP
ftr-445	498	20	his	his	PRON
ftr-445	498	21	personal	personal	ADJ
ftr-445	498	22	checking	checking	NOUN
ftr-445	498	23	account	account	NOUN
ftr-445	498	24	.	.	PUNCT
ftr-445	499	1	the	the	DET
ftr-445	499	2	decedent	decedent	NOUN
ftr-445	499	3	paid	pay	VERB
ftr-445	499	4	all	all	PRON
ftr-445	499	5	of	of	ADP
ftr-445	499	6	the	the	DET
ftr-445	499	7	premiums	premium	NOUN
ftr-445	499	8	on	on	ADP
ftr-445	499	9	the	the	DET
ftr-445	499	10	other	other	ADJ
ftr-445	499	11	policy	policy	NOUN
ftr-445	499	12	,	,	PUNCT
ftr-445	499	13	consisting	consist	VERB
ftr-445	499	14	of	of	ADP
ftr-445	499	15	an	an	DET
ftr-445	499	16	initial	initial	ADJ
ftr-445	499	17	premium	premium	NOUN
ftr-445	499	18	paid	pay	VERB
ftr-445	499	19	by	by	ADP
ftr-445	499	20	check	check	NOUN
ftr-445	499	21	drawn	draw	VERB
ftr-445	499	22	on	on	ADP
ftr-445	499	23	his	his	PRON
ftr-445	499	24	personal	personal	ADJ
ftr-445	499	25	checking	checking	NOUN
ftr-445	499	26	account	account	NOUN
ftr-445	499	27	and	and	CCONJ
ftr-445	499	28	subsequent	subsequent	ADJ
ftr-445	499	29	monthly	monthly	ADJ
ftr-445	499	30	premiums	premium	NOUN
ftr-445	499	31	by	by	ADP
ftr-445	499	32	preauthorized	preauthorized	ADJ
ftr-445	499	33	withdrawals	withdrawal	NOUN
ftr-445	499	34	from	from	ADP
ftr-445	499	35	his	his	PRON
ftr-445	499	36	personal	personal	ADJ
ftr-445	499	37	checking	checking	NOUN
ftr-445	499	38	account	account	NOUN
ftr-445	499	39	.	.	PUNCT
ftr-445	500	1	in	in	ADP
ftr-445	500	2	estate	estate	NOUN
ftr-445	500	3	of	of	ADP
ftr-445	500	4	headrick	headrick	NOUN
ftr-445	500	5	v.	v.	CCONJ
ftr-445	500	6	commissioner,74	commissioner,74	VERB
ftr-445	500	7	the	the	DET
ftr-445	500	8	decedent	decedent	NOUN
ftr-445	500	9	,	,	PUNCT
ftr-445	500	10	a	a	DET
ftr-445	500	11	tax	tax	NOUN
ftr-445	500	12	attorney	attorney	NOUN
ftr-445	500	13	,	,	PUNCT
ftr-445	500	14	within	within	ADP
ftr-445	500	15	three	three	NUM
ftr-445	500	16	years	year	NOUN
ftr-445	500	17	of	of	ADP
ftr-445	500	18	death	death	NOUN
ftr-445	500	19	,	,	PUNCT
ftr-445	500	20	drafted	draft	VERB
ftr-445	500	21	an	an	DET
ftr-445	500	22	irrevocable	irrevocable	ADJ
ftr-445	500	23	trust	trust	NOUN
ftr-445	500	24	agreement	agreement	NOUN
ftr-445	500	25	that	that	PRON
ftr-445	500	26	authorized	authorize	VERB
ftr-445	500	27	,	,	PUNCT
ftr-445	500	28	but	but	CCONJ
ftr-445	500	29	did	do	AUX
ftr-445	500	30	not	not	PART
ftr-445	500	31	require	require	VERB
ftr-445	500	32	,	,	PUNCT
ftr-445	500	33	the	the	DET
ftr-445	500	34	trustee	trustee	NOUN
ftr-445	500	35	to	to	PART
ftr-445	500	36	invest	invest	VERB
ftr-445	500	37	in	in	ADP
ftr-445	500	38	life	life	NOUN
ftr-445	500	39	insurance	insurance	NOUN
ftr-445	500	40	policies	policy	NOUN
ftr-445	500	41	on	on	ADP
ftr-445	500	42	his	his	PRON
ftr-445	500	43	life	life	NOUN
ftr-445	500	44	and	and	CCONJ
ftr-445	500	45	to	to	PART
ftr-445	500	46	hold	hold	VERB
ftr-445	500	47	such	such	ADJ
ftr-445	500	48	policies	policy	NOUN
ftr-445	500	49	as	as	ADP
ftr-445	500	50	trust	trust	NOUN
ftr-445	500	51	principal	principal	NOUN
ftr-445	500	52	.	.	PUNCT
ftr-445	501	1	the	the	DET
ftr-445	501	2	decedent	decedent	NOUN
ftr-445	501	3	selected	select	VERB
ftr-445	501	4	a	a	DET
ftr-445	501	5	bank	bank	NOUN
ftr-445	501	6	to	to	PART
ftr-445	501	7	act	act	VERB
ftr-445	501	8	as	as	ADP
ftr-445	501	9	trustee	trustee	NOUN
ftr-445	501	10	of	of	ADP
ftr-445	501	11	the	the	DET
ftr-445	501	12	irrevocable	irrevocable	ADJ
ftr-445	501	13	trust	trust	NOUN
ftr-445	501	14	.	.	PUNCT
ftr-445	502	1	the	the	DET
ftr-445	502	2	bank	bank	NOUN
ftr-445	502	3	president	president	NOUN
ftr-445	502	4	testified	testify	VERB
ftr-445	502	5	that	that	SCONJ
ftr-445	502	6	based	base	VERB
ftr-445	502	7	on	on	ADP
ftr-445	502	8	a	a	DET
ftr-445	502	9	discussion	discussion	NOUN
ftr-445	502	10	with	with	ADP
ftr-445	502	11	the	the	DET
ftr-445	502	12	decedent	decedent	NOUN
ftr-445	502	13	he	he	PRON
ftr-445	502	14	believed	believe	VERB
ftr-445	502	15	that	that	SCONJ
ftr-445	502	16	the	the	DET
ftr-445	502	17	decedent	decedent	NOUN
ftr-445	502	18	intended	intend	VERB
ftr-445	502	19	the	the	DET
ftr-445	502	20	trust	trust	NOUN
ftr-445	502	21	to	to	PART
ftr-445	502	22	function	function	VERB
ftr-445	502	23	as	as	ADP
ftr-445	502	24	an	an	DET
ftr-445	502	25	"	"	PUNCT
ftr-445	502	26	insurance	insurance	NOUN
ftr-445	502	27	trust	trust	NOUN
ftr-445	502	28	for	for	ADP
ftr-445	502	29	his	his	PRON
ftr-445	502	30	family	family	NOUN
ftr-445	502	31	,	,	PUNCT
ftr-445	502	32	"	"	PUNCT
ftr-445	502	33	although	although	SCONJ
ftr-445	502	34	the	the	DET
ftr-445	502	35	decedent	decedent	NOUN
ftr-445	502	36	did	do	AUX
ftr-445	502	37	not	not	PART
ftr-445	502	38	condition	condition	VERB
ftr-445	502	39	the	the	DET
ftr-445	502	40	establishment	establishment	NOUN
ftr-445	502	41	of	of	ADP
ftr-445	502	42	the	the	DET
ftr-445	502	43	trust	trust	NOUN
ftr-445	502	44	on	on	ADP
ftr-445	502	45	the	the	DET
ftr-445	502	46	bank	bank	NOUN
ftr-445	502	47	's	's	PART
ftr-445	502	48	commitment	commitment	NOUN
ftr-445	502	49	to	to	PART
ftr-445	502	50	acquire	acquire	VERB
ftr-445	502	51	life	life	NOUN
ftr-445	502	52	insurance	insurance	NOUN
ftr-445	502	53	with	with	ADP
ftr-445	502	54	the	the	DET
ftr-445	502	55	funds	fund	NOUN
ftr-445	502	56	contributed	contribute	VERB
ftr-445	502	57	to	to	ADP
ftr-445	502	58	the	the	DET
ftr-445	502	59	corpus	corpus	NOUN
ftr-445	502	60	.	.	PUNCT
ftr-445	503	1	after	after	SCONJ
ftr-445	503	2	the	the	DET
ftr-445	503	3	trust	trust	NOUN
ftr-445	503	4	was	be	AUX
ftr-445	503	5	established	establish	VERB
ftr-445	503	6	,	,	PUNCT
ftr-445	503	7	the	the	DET
ftr-445	503	8	bank	bank	NOUN
ftr-445	503	9	,	,	PUNCT
ftr-445	503	10	as	as	ADP
ftr-445	503	11	trustee	trustee	NOUN
ftr-445	503	12	,	,	PUNCT
ftr-445	503	13	completed	complete	VERB
ftr-445	503	14	an	an	DET
ftr-445	503	15	application	application	NOUN
ftr-445	503	16	for	for	ADP
ftr-445	503	17	an	an	DET
ftr-445	503	18	insurance	insurance	NOUN
ftr-445	503	19	policy	policy	NOUN
ftr-445	503	20	on	on	ADP
ftr-445	503	21	the	the	DET
ftr-445	503	22	decedent	decedent	NOUN
ftr-445	503	23	's	's	PART
ftr-445	503	24	life	life	NOUN
ftr-445	503	25	.	.	PUNCT
ftr-445	504	1	the	the	DET
ftr-445	504	2	application	application	NOUN
ftr-445	504	3	stated	state	VERB
ftr-445	504	4	that	that	SCONJ
ftr-445	504	5	the	the	DET
ftr-445	504	6	policy	policy	NOUN
ftr-445	504	7	owner	owner	NOUN
ftr-445	504	8	and	and	CCONJ
ftr-445	504	9	the	the	DET
ftr-445	504	10	beneficiary	beneficiary	NOUN
ftr-445	504	11	would	would	AUX
ftr-445	504	12	be	be	AUX
ftr-445	504	13	the	the	DET
ftr-445	504	14	bank	bank	NOUN
ftr-445	504	15	as	as	ADP
ftr-445	504	16	trustee	trustee	NOUN
ftr-445	504	17	of	of	ADP
ftr-445	504	18	the	the	DET
ftr-445	504	19	decedent	decedent	NOUN
ftr-445	504	20	's	's	PART
ftr-445	504	21	trust	trust	NOUN
ftr-445	504	22	.	.	PUNCT
ftr-445	505	1	the	the	DET
ftr-445	505	2	decedent	decedent	NOUN
ftr-445	505	3	signed	sign	VERB
ftr-445	505	4	the	the	DET
ftr-445	505	5	application	application	NOUN
ftr-445	505	6	as	as	ADP
ftr-445	505	7	the	the	DET
ftr-445	505	8	insured	insure	VERB
ftr-445	505	9	.	.	PUNCT
ftr-445	506	1	73	73	NUM
ftr-445	506	2	.	.	PUNCT
ftr-445	507	1	927	927	NUM
ftr-445	507	2	f.2d	f.2d	NOUN
ftr-445	507	3	209	209	NUM
ftr-445	507	4	,	,	PUNCT
ftr-445	507	5	210	210	NUM
ftr-445	507	6	-	-	SYM
ftr-445	507	7	11	11	NUM
ftr-445	507	8	(	(	PUNCT
ftr-445	507	9	5th	5th	ADJ
ftr-445	507	10	cir	cir	NOUN
ftr-445	507	11	.	.	PROPN
ftr-445	507	12	1991	1991	NUM
ftr-445	507	13	)	)	PUNCT
ftr-445	507	14	.	.	PUNCT
ftr-445	508	1	74	74	NUM
ftr-445	508	2	.	.	X
ftr-445	509	1	918	918	NUM
ftr-445	509	2	f.2d	f.2d	NOUN
ftr-445	509	3	1263	1263	NUM
ftr-445	509	4	,	,	PUNCT
ftr-445	509	5	1264	1264	NUM
ftr-445	509	6	(	(	PUNCT
ftr-445	509	7	6th	6th	ADJ
ftr-445	509	8	cir	cir	NOUN
ftr-445	509	9	.	.	PUNCT
ftr-445	509	10	1990	1990	NUM
ftr-445	509	11	)	)	PUNCT
ftr-445	509	12	,	,	PUNCT
ftr-445	509	13	affg	affg	PROPN
ftr-445	509	14	93	93	NUM
ftr-445	509	15	t.c	t.c	PROPN
ftr-445	509	16	.	.	PROPN
ftr-445	509	17	171	171	NUM
ftr-445	509	18	(	(	PUNCT
ftr-445	509	19	1989	1989	NUM
ftr-445	509	20	)	)	PUNCT
ftr-445	509	21	(	(	PUNCT
ftr-445	509	22	unanimous	unanimous	ADJ
ftr-445	509	23	,	,	PUNCT
ftr-445	509	24	reviewed	review	VERB
ftr-445	509	25	opinion	opinion	NOUN
ftr-445	509	26	)	)	PUNCT
ftr-445	509	27	.	.	PUNCT
ftr-445	510	1	[	[	X
ftr-445	510	2	vol	vol	NOUN
ftr-445	510	3	4:5	4:5	NUM
ftr-445	510	4	tax	tax	NOUN
ftr-445	510	5	consequences	consequence	NOUN
ftr-445	510	6	of	of	ADP
ftr-445	510	7	assigning	assign	VERB
ftr-445	510	8	life	life	NOUN
ftr-445	510	9	insurance	insurance	NOUN
ftr-445	510	10	the	the	DET
ftr-445	510	11	bank	bank	NOUN
ftr-445	510	12	paid	pay	VERB
ftr-445	510	13	the	the	DET
ftr-445	510	14	premiums	premium	NOUN
ftr-445	510	15	on	on	ADP
ftr-445	510	16	the	the	DET
ftr-445	510	17	policy	policy	NOUN
ftr-445	510	18	from	from	ADP
ftr-445	510	19	funds	fund	NOUN
ftr-445	510	20	that	that	PRON
ftr-445	510	21	the	the	DET
ftr-445	510	22	decedent	decedent	NOUN
ftr-445	510	23	contributed	contribute	VERB
ftr-445	510	24	to	to	ADP
ftr-445	510	25	the	the	DET
ftr-445	510	26	trust	trust	NOUN
ftr-445	510	27	.	.	PUNCT
ftr-445	511	1	in	in	ADP
ftr-445	511	2	estate	estate	NOUN
ftr-445	511	3	of	of	ADP
ftr-445	511	4	leder	leder	NOUN
ftr-445	511	5	v.	v.	ADP
ftr-445	511	6	connissioner,75	connissioner,75	NOUN
ftr-445	511	7	the	the	DET
ftr-445	511	8	decedent	decedent	NOUN
ftr-445	511	9	,	,	PUNCT
ftr-445	511	10	within	within	ADP
ftr-445	511	11	three	three	NUM
ftr-445	511	12	years	year	NOUN
ftr-445	511	13	of	of	ADP
ftr-445	511	14	death	death	NOUN
ftr-445	511	15	,	,	PUNCT
ftr-445	511	16	signed	sign	VERB
ftr-445	511	17	an	an	DET
ftr-445	511	18	insurance	insurance	NOUN
ftr-445	511	19	application	application	NOUN
ftr-445	511	20	form	form	NOUN
ftr-445	511	21	as	as	ADP
ftr-445	511	22	the	the	DET
ftr-445	511	23	insured	insure	VERB
ftr-445	511	24	and	and	CCONJ
ftr-445	511	25	his	his	PRON
ftr-445	511	26	wife	wife	NOUN
ftr-445	511	27	signed	sign	VERB
ftr-445	511	28	the	the	DET
ftr-445	511	29	application	application	NOUN
ftr-445	511	30	as	as	ADP
ftr-445	511	31	the	the	DET
ftr-445	511	32	owner	owner	NOUN
ftr-445	511	33	.	.	PUNCT
ftr-445	512	1	the	the	DET
ftr-445	512	2	premiums	premium	NOUN
ftr-445	512	3	were	be	AUX
ftr-445	512	4	paid	pay	VERB
ftr-445	512	5	by	by	ADP
ftr-445	512	6	preauthorized	preauthorized	ADJ
ftr-445	512	7	withdrawals	withdrawal	NOUN
ftr-445	512	8	from	from	ADP
ftr-445	512	9	the	the	DET
ftr-445	512	10	account	account	NOUN
ftr-445	512	11	of	of	ADP
ftr-445	512	12	the	the	DET
ftr-445	512	13	decedent	decedent	NOUN
ftr-445	512	14	's	's	PART
ftr-445	512	15	wholly	wholly	ADV
ftr-445	512	16	owned	own	VERB
ftr-445	512	17	corporation	corporation	NOUN
ftr-445	512	18	.	.	PUNCT
ftr-445	513	1	the	the	DET
ftr-445	513	2	corporation	corporation	NOUN
ftr-445	513	3	treated	treat	VERB
ftr-445	513	4	the	the	DET
ftr-445	513	5	premium	premium	NOUN
ftr-445	513	6	payments	payment	NOUN
ftr-445	513	7	as	as	ADP
ftr-445	513	8	loans	loan	NOUN
ftr-445	513	9	to	to	ADP
ftr-445	513	10	the	the	DET
ftr-445	513	11	decedent	decedent	NOUN
ftr-445	513	12	.	.	PUNCT
ftr-445	514	1	the	the	DET
ftr-445	514	2	courts	court	NOUN
ftr-445	514	3	in	in	ADP
ftr-445	514	4	all	all	DET
ftr-445	514	5	three	three	NUM
ftr-445	514	6	cases	case	NOUN
ftr-445	514	7	reasoned	reason	VERB
ftr-445	514	8	that	that	SCONJ
ftr-445	514	9	the	the	DET
ftr-445	514	10	1981	1981	NUM
ftr-445	514	11	amendment	amendment	NOUN
ftr-445	514	12	of	of	ADP
ftr-445	514	13	section	section	NOUN
ftr-445	514	14	2035	2035	NUM
ftr-445	514	15	makes	make	VERB
ftr-445	514	16	that	that	DET
ftr-445	514	17	section	section	NOUN
ftr-445	514	18	apply	apply	VERB
ftr-445	514	19	to	to	ADP
ftr-445	514	20	life	life	NOUN
ftr-445	514	21	insurance	insurance	NOUN
ftr-445	514	22	proceeds	proceed	NOUN
ftr-445	514	23	only	only	ADV
ftr-445	514	24	when	when	SCONJ
ftr-445	514	25	section	section	NOUN
ftr-445	514	26	2042(2	2042(2	PROPN
ftr-445	514	27	)	)	PUNCT
ftr-445	514	28	would	would	AUX
ftr-445	514	29	have	have	AUX
ftr-445	514	30	applied	apply	VERB
ftr-445	514	31	if	if	SCONJ
ftr-445	514	32	the	the	DET
ftr-445	514	33	insured	insure	VERB
ftr-445	514	34	had	have	AUX
ftr-445	514	35	retained	retain	VERB
ftr-445	514	36	an	an	DET
ftr-445	514	37	incident	incident	NOUN
ftr-445	514	38	of	of	ADP
ftr-445	514	39	ownership	ownership	NOUN
ftr-445	514	40	in	in	ADP
ftr-445	514	41	the	the	DET
ftr-445	514	42	policy	policy	NOUN
ftr-445	514	43	instead	instead	ADV
ftr-445	514	44	of	of	ADP
ftr-445	514	45	transferring	transfer	VERB
ftr-445	514	46	it	it	PRON
ftr-445	514	47	.	.	PUNCT
ftr-445	515	1	the	the	DET
ftr-445	515	2	courts	court	NOUN
ftr-445	515	3	concluded	conclude	VERB
ftr-445	515	4	that	that	SCONJ
ftr-445	515	5	section	section	NOUN
ftr-445	515	6	2035	2035	NUM
ftr-445	515	7	does	do	AUX
ftr-445	515	8	not	not	PART
ftr-445	515	9	apply	apply	VERB
ftr-445	515	10	unless	unless	SCONJ
ftr-445	515	11	the	the	DET
ftr-445	515	12	insured	insure	VERB
ftr-445	515	13	once	once	ADV
ftr-445	515	14	possessed	possess	VERB
ftr-445	515	15	an	an	DET
ftr-445	515	16	incident	incident	NOUN
ftr-445	515	17	of	of	ADP
ftr-445	515	18	ownership	ownership	NOUN
ftr-445	515	19	and	and	CCONJ
ftr-445	515	20	transferred	transfer	VERB
ftr-445	515	21	that	that	DET
ftr-445	515	22	incident	incident	NOUN
ftr-445	515	23	within	within	ADP
ftr-445	515	24	three	three	NUM
ftr-445	515	25	years	year	NOUN
ftr-445	515	26	of	of	ADP
ftr-445	515	27	death	death	NOUN
ftr-445	515	28	.	.	PUNCT
ftr-445	516	1	if	if	SCONJ
ftr-445	516	2	the	the	DET
ftr-445	516	3	original	original	ADJ
ftr-445	516	4	ownership	ownership	NOUN
ftr-445	516	5	of	of	ADP
ftr-445	516	6	the	the	DET
ftr-445	516	7	policy	policy	NOUN
ftr-445	516	8	was	be	AUX
ftr-445	516	9	placed	place	VERB
ftr-445	516	10	in	in	ADP
ftr-445	516	11	someone	someone	PRON
ftr-445	516	12	other	other	ADJ
ftr-445	516	13	than	than	ADP
ftr-445	516	14	the	the	DET
ftr-445	516	15	insured	insure	VERB
ftr-445	516	16	,	,	PUNCT
ftr-445	516	17	the	the	DET
ftr-445	516	18	courts	court	NOUN
ftr-445	516	19	held	hold	VERB
ftr-445	516	20	that	that	SCONJ
ftr-445	516	21	the	the	DET
ftr-445	516	22	fact	fact	NOUN
ftr-445	516	23	that	that	SCONJ
ftr-445	516	24	the	the	DET
ftr-445	516	25	insured	insure	VERB
ftr-445	516	26	had	have	AUX
ftr-445	516	27	initiated	initiate	VERB
ftr-445	516	28	the	the	DET
ftr-445	516	29	purchase	purchase	NOUN
ftr-445	516	30	of	of	ADP
ftr-445	516	31	the	the	DET
ftr-445	516	32	policy	policy	NOUN
ftr-445	516	33	and	and	CCONJ
ftr-445	516	34	directly	directly	ADV
ftr-445	516	35	or	or	CCONJ
ftr-445	516	36	indirectly	indirectly	ADV
ftr-445	516	37	paid	pay	VERB
ftr-445	516	38	the	the	DET
ftr-445	516	39	premiums	premium	NOUN
ftr-445	516	40	is	be	AUX
ftr-445	516	41	not	not	PART
ftr-445	516	42	enough	enough	ADJ
ftr-445	516	43	to	to	PART
ftr-445	516	44	trigger	trigger	VERB
ftr-445	516	45	the	the	DET
ftr-445	516	46	post-1981	post-1981	ADJ
ftr-445	516	47	version	version	NOUN
ftr-445	516	48	of	of	ADP
ftr-445	516	49	section	section	NOUN
ftr-445	516	50	2035.76	2035.76	NUM
ftr-445	516	51	in	in	ADP
ftr-445	516	52	light	light	NOUN
ftr-445	516	53	of	of	ADP
ftr-445	516	54	the	the	DET
ftr-445	516	55	unanimity	unanimity	NOUN
ftr-445	516	56	of	of	ADP
ftr-445	516	57	these	these	DET
ftr-445	516	58	decisions	decision	NOUN
ftr-445	516	59	,	,	PUNCT
ftr-445	516	60	the	the	DET
ftr-445	516	61	commissioner	commissioner	NOUN
ftr-445	516	62	conceded	concede	VERB
ftr-445	516	63	the	the	DET
ftr-445	516	64	issue	issue	NOUN
ftr-445	516	65	in	in	ADP
ftr-445	516	66	an	an	DET
ftr-445	516	67	action	action	NOUN
ftr-445	516	68	on	on	ADP
ftr-445	516	69	decision	decision	NOUN
ftr-445	516	70	.	.	PUNCT
ftr-445	516	71	'	'	PUNCT
ftr-445	517	1	in	in	ADP
ftr-445	517	2	that	that	DET
ftr-445	517	3	aod	aod	PROPN
ftr-445	517	4	,	,	PUNCT
ftr-445	517	5	the	the	DET
ftr-445	517	6	commissioner	commissioner	NOUN
ftr-445	517	7	asserted	assert	VERB
ftr-445	517	8	disagreement	disagreement	NOUN
ftr-445	517	9	with	with	ADP
ftr-445	517	10	the	the	DET
ftr-445	517	11	results	result	NOUN
ftr-445	517	12	in	in	ADP
ftr-445	517	13	these	these	DET
ftr-445	517	14	cases	case	NOUN
ftr-445	517	15	,	,	PUNCT
ftr-445	517	16	but	but	CCONJ
ftr-445	517	17	decided	decide	VERB
ftr-445	517	18	not	not	PART
ftr-445	517	19	to	to	PART
ftr-445	517	20	litigate	litigate	VERB
ftr-445	517	21	the	the	DET
ftr-445	517	22	issue	issue	NOUN
ftr-445	517	23	any	any	PRON
ftr-445	517	24	further	far	ADV
ftr-445	517	25	.	.	PUNCT
ftr-445	518	1	in	in	ADP
ftr-445	518	2	several	several	ADJ
ftr-445	518	3	subsequent	subsequent	ADJ
ftr-445	518	4	rulings	ruling	NOUN
ftr-445	518	5	,	,	PUNCT
ftr-445	518	6	the	the	DET
ftr-445	518	7	commissioner	commissioner	NOUN
ftr-445	518	8	acknowledged	acknowledge	VERB
ftr-445	518	9	that	that	SCONJ
ftr-445	518	10	the	the	DET
ftr-445	518	11	constructive	constructive	ADJ
ftr-445	518	12	transfer	transfer	NOUN
ftr-445	518	13	principle	principle	NOUN
ftr-445	518	14	is	be	AUX
ftr-445	518	15	no	no	ADV
ftr-445	518	16	longer	long	ADV
ftr-445	518	17	valid.78	valid.78	CCONJ
ftr-445	518	18	complete	complete	ADJ
ftr-445	518	19	abrogation	abrogation	NOUN
ftr-445	518	20	of	of	ADP
ftr-445	518	21	the	the	DET
ftr-445	518	22	constructive	constructive	ADJ
ftr-445	518	23	transfer	transfer	NOUN
ftr-445	518	24	principle	principle	NOUN
ftr-445	518	25	was	be	AUX
ftr-445	518	26	illadvised	illadvise	VERB
ftr-445	518	27	.	.	PUNCT
ftr-445	519	1	the	the	DET
ftr-445	519	2	constructive	constructive	ADJ
ftr-445	519	3	transfer	transfer	NOUN
ftr-445	519	4	principle	principle	NOUN
ftr-445	519	5	,	,	PUNCT
ftr-445	519	6	which	which	PRON
ftr-445	519	7	is	be	AUX
ftr-445	519	8	merely	merely	ADV
ftr-445	519	9	an	an	DET
ftr-445	519	10	application	application	NOUN
ftr-445	519	11	of	of	ADP
ftr-445	519	12	the	the	DET
ftr-445	519	13	widely	widely	ADV
ftr-445	519	14	-	-	PUNCT
ftr-445	519	15	utilized	utilize	VERB
ftr-445	519	16	substance	substance	NOUN
ftr-445	519	17	-	-	PUNCT
ftr-445	519	18	over	over	ADP
ftr-445	519	19	-	-	PUNCT
ftr-445	519	20	form	form	NOUN
ftr-445	519	21	doctrine	doctrine	NOUN
ftr-445	519	22	,	,	PUNCT
ftr-445	519	23	and	and	CCONJ
ftr-445	519	24	is	be	AUX
ftr-445	519	25	analogous	analogous	ADJ
ftr-445	519	26	to	to	ADP
ftr-445	519	27	the	the	DET
ftr-445	519	28	indirect	indirect	ADJ
ftr-445	519	29	transfer	transfer	NOUN
ftr-445	519	30	doctrine	doctrine	NOUN
ftr-445	519	31	recognized	recognize	VERB
ftr-445	519	32	in	in	ADP
ftr-445	519	33	the	the	DET
ftr-445	519	34	gift	gift	NOUN
ftr-445	519	35	tax	tax	NOUN
ftr-445	519	36	regulations	regulation	NOUN
ftr-445	519	37	,	,	PUNCT
ftr-445	519	38	9	9	NUM
ftr-445	519	39	should	should	AUX
ftr-445	519	40	75	75	NUM
ftr-445	519	41	.	.	PUNCT
ftr-445	519	42	893	893	NUM
ftr-445	519	43	f.2d	f.2d	ADP
ftr-445	519	44	237	237	NUM
ftr-445	519	45	,	,	PUNCT
ftr-445	519	46	238	238	NUM
ftr-445	519	47	(	(	PUNCT
ftr-445	519	48	10th	10th	ADJ
ftr-445	519	49	cir	cir	NOUN
ftr-445	519	50	.	.	PROPN
ftr-445	519	51	1989	1989	NUM
ftr-445	519	52	)	)	PUNCT
ftr-445	519	53	,	,	PUNCT
ftr-445	519	54	aff	aff	PROPN
ftr-445	519	55	g	g	PROPN
ftr-445	519	56	89	89	NUM
ftr-445	519	57	t.c	t.c	PROPN
ftr-445	519	58	.	.	PROPN
ftr-445	519	59	235	235	NUM
ftr-445	519	60	(	(	PUNCT
ftr-445	519	61	1987	1987	NUM
ftr-445	519	62	)	)	PUNCT
ftr-445	519	63	.	.	PUNCT
ftr-445	520	1	76	76	NUM
ftr-445	520	2	.	.	PUNCT
ftr-445	521	1	see	see	VERB
ftr-445	521	2	perry	perry	PROPN
ftr-445	521	3	,	,	PUNCT
ftr-445	521	4	927	927	NUM
ftr-445	521	5	f.2d	f.2d	NOUN
ftr-445	521	6	at	at	ADP
ftr-445	521	7	211	211	NUM
ftr-445	521	8	-	-	SYM
ftr-445	521	9	13	13	NUM
ftr-445	521	10	;	;	PUNCT
ftr-445	521	11	headrick	headrick	ADJ
ftr-445	521	12	,	,	PUNCT
ftr-445	521	13	918	918	NUM
ftr-445	521	14	f.2d	f.2d	X
ftr-445	521	15	at	at	ADP
ftr-445	521	16	1265	1265	NUM
ftr-445	521	17	-	-	SYM
ftr-445	521	18	68	68	NUM
ftr-445	521	19	:	:	PUNCT
ftr-445	521	20	leder	leder	NOUN
ftr-445	521	21	,	,	PUNCT
ftr-445	521	22	893	893	NUM
ftr-445	521	23	f.2d	f.2d	X
ftr-445	521	24	at	at	ADP
ftr-445	521	25	240	240	NUM
ftr-445	521	26	-	-	SYM
ftr-445	521	27	42	42	NUM
ftr-445	521	28	.	.	PUNCT
ftr-445	522	1	77	77	NUM
ftr-445	522	2	.	.	PUNCT
ftr-445	523	1	see	see	VERB
ftr-445	523	2	a.o.d	a.o.d	PROPN
ftr-445	523	3	.	.	PROPN
ftr-445	523	4	1991	1991	NUM
ftr-445	523	5	-	-	SYM
ftr-445	523	6	012	012	NUM
ftr-445	523	7	(	(	PUNCT
ftr-445	523	8	jan	jan	PROPN
ftr-445	523	9	.	.	PROPN
ftr-445	523	10	18	18	NUM
ftr-445	523	11	,	,	PUNCT
ftr-445	523	12	1991	1991	NUM
ftr-445	523	13	)	)	PUNCT
ftr-445	523	14	(	(	PUNCT
ftr-445	523	15	"	"	PUNCT
ftr-445	523	16	although	although	SCONJ
ftr-445	523	17	we	we	PRON
ftr-445	523	18	continue	continue	VERB
ftr-445	523	19	to	to	PART
ftr-445	523	20	believe	believe	VERB
ftr-445	523	21	that	that	SCONJ
ftr-445	523	22	substance	substance	NOUN
ftr-445	523	23	should	should	AUX
ftr-445	523	24	prevail	prevail	VERB
ftr-445	523	25	over	over	ADP
ftr-445	523	26	form	form	NOUN
ftr-445	523	27	and	and	CCONJ
ftr-445	523	28	that	that	SCONJ
ftr-445	523	29	such	such	ADJ
ftr-445	523	30	indirect	indirect	ADJ
ftr-445	523	31	transfers	transfer	NOUN
ftr-445	523	32	should	should	AUX
ftr-445	523	33	be	be	AUX
ftr-445	523	34	included	include	VERB
ftr-445	523	35	in	in	ADP
ftr-445	523	36	a	a	DET
ftr-445	523	37	decedent	decedent	NOUN
ftr-445	523	38	's	's	PART
ftr-445	523	39	gross	gross	ADJ
ftr-445	523	40	estate	estate	NOUN
ftr-445	523	41	,	,	PUNCT
ftr-445	523	42	in	in	ADP
ftr-445	523	43	light	light	NOUN
ftr-445	523	44	of	of	ADP
ftr-445	523	45	the	the	DET
ftr-445	523	46	three	three	NUM
ftr-445	523	47	adverse	adverse	ADJ
ftr-445	523	48	appellate	appellate	ADJ
ftr-445	523	49	opinions	opinion	NOUN
ftr-445	523	50	....	....	PUNCT
ftr-445	524	1	we	we	PRON
ftr-445	524	2	will	will	AUX
ftr-445	524	3	no	no	ADV
ftr-445	524	4	longer	long	ADV
ftr-445	524	5	litigate	litigate	VERB
ftr-445	524	6	this	this	DET
ftr-445	524	7	issue	issue	NOUN
ftr-445	524	8	.	.	PUNCT
ftr-445	525	1	"	"	PUNCT
ftr-445	525	2	)	)	PUNCT
ftr-445	525	3	.	.	PUNCT
ftr-445	526	1	78	78	NUM
ftr-445	526	2	.	.	PUNCT
ftr-445	527	1	see	see	VERB
ftr-445	527	2	tech	tech	NOUN
ftr-445	527	3	.	.	PUNCT
ftr-445	528	1	adv	adv	PROPN
ftr-445	528	2	.	.	PUNCT
ftr-445	528	3	mem	mem	PROPN
ftr-445	528	4	.	.	PUNCT
ftr-445	529	1	93	93	NUM
ftr-445	529	2	-	-	SYM
ftr-445	529	3	23	23	NUM
ftr-445	529	4	-	-	PUNCT
ftr-445	529	5	002	002	NUM
ftr-445	529	6	(	(	PUNCT
ftr-445	529	7	feb	feb	PROPN
ftr-445	529	8	.	.	PROPN
ftr-445	529	9	24	24	NUM
ftr-445	529	10	,	,	PUNCT
ftr-445	529	11	1993	1993	NUM
ftr-445	529	12	)	)	PUNCT
ftr-445	529	13	;	;	PUNCT
ftr-445	529	14	tech	tech	NOUN
ftr-445	529	15	.	.	PUNCT
ftr-445	530	1	adv	adv	PROPN
ftr-445	530	2	.	.	PUNCT
ftr-445	530	3	mem	mem	PROPN
ftr-445	530	4	.	.	PROPN
ftr-445	530	5	91	91	NUM
ftr-445	530	6	-	-	PUNCT
ftr-445	530	7	41	41	NUM
ftr-445	530	8	-	-	PUNCT
ftr-445	530	9	007	007	NUM
ftr-445	530	10	(	(	PUNCT
ftr-445	530	11	jun	jun	PROPN
ftr-445	530	12	.	.	PROPN
ftr-445	530	13	19	19	NUM
ftr-445	530	14	,	,	PUNCT
ftr-445	530	15	1991	1991	NUM
ftr-445	530	16	)	)	PUNCT
ftr-445	530	17	.	.	PUNCT
ftr-445	531	1	79	79	NUM
ftr-445	531	2	.	.	PUNCT
ftr-445	532	1	see	see	VERB
ftr-445	532	2	regs	reg	NOUN
ftr-445	532	3	.	.	PUNCT
ftr-445	533	1	§	§	PROPN
ftr-445	533	2	25.2511	25.2511	NUM
ftr-445	533	3	-	-	SYM
ftr-445	533	4	1(a	1(a	NUM
ftr-445	533	5	)	)	PUNCT
ftr-445	533	6	.	.	PUNCT
ftr-445	534	1	the	the	DET
ftr-445	534	2	regulation	regulation	NOUN
ftr-445	534	3	provides	provide	VERB
ftr-445	534	4	:	:	PUNCT
ftr-445	534	5	"	"	PUNCT
ftr-445	534	6	the	the	DET
ftr-445	534	7	gift	gift	NOUN
ftr-445	534	8	tax	tax	NOUN
ftr-445	534	9	applies	apply	VERB
ftr-445	534	10	to	to	ADP
ftr-445	534	11	a	a	DET
ftr-445	534	12	transfer	transfer	NOUN
ftr-445	534	13	by	by	ADP
ftr-445	534	14	way	way	NOUN
ftr-445	534	15	of	of	ADP
ftr-445	534	16	gift	gift	NOUN
ftr-445	534	17	whether	whether	SCONJ
ftr-445	534	18	the	the	DET
ftr-445	534	19	transfer	transfer	NOUN
ftr-445	534	20	is	be	AUX
ftr-445	534	21	in	in	ADP
ftr-445	534	22	trust	trust	NOUN
ftr-445	534	23	or	or	CCONJ
ftr-445	534	24	otherwise	otherwise	ADV
ftr-445	534	25	,	,	PUNCT
ftr-445	534	26	whether	whether	SCONJ
ftr-445	534	27	the	the	DET
ftr-445	534	28	gift	gift	NOUN
ftr-445	534	29	is	be	AUX
ftr-445	534	30	direct	direct	ADJ
ftr-445	534	31	or	or	CCONJ
ftr-445	534	32	indirect	indirect	ADJ
ftr-445	534	33	,	,	PUNCT
ftr-445	534	34	and	and	CCONJ
ftr-445	534	35	whether	whether	SCONJ
ftr-445	534	36	the	the	DET
ftr-445	534	37	property	property	NOUN
ftr-445	534	38	is	be	AUX
ftr-445	534	39	real	real	ADJ
ftr-445	534	40	or	or	CCONJ
ftr-445	534	41	personal	personal	ADJ
ftr-445	534	42	,	,	PUNCT
ftr-445	534	43	tangible	tangible	ADJ
ftr-445	534	44	or	or	CCONJ
ftr-445	534	45	intangible	intangible	ADJ
ftr-445	534	46	.	.	PUNCT
ftr-445	534	47	"	"	PUNCT
ftr-445	535	1	i	i	PRON
ftr-445	535	2	d.	d.	PROPN
ftr-445	535	3	(	(	PUNCT
ftr-445	535	4	emphasis	emphasis	NOUN
ftr-445	535	5	added	add	VERB
ftr-445	535	6	.	.	PUNCT
ftr-445	535	7	)	)	PUNCT
ftr-445	535	8	regs	reg	NOUN
ftr-445	535	9	.	.	PUNCT
ftr-445	536	1	§	§	PROPN
ftr-445	536	2	25.2511	25.2511	NUM
ftr-445	536	3	-	-	SYM
ftr-445	536	4	1(c)(1	1(c)(1	NUM
ftr-445	536	5	)	)	PUNCT
ftr-445	536	6	explains	explain	VERB
ftr-445	536	7	:	:	PUNCT
ftr-445	536	8	"	"	PUNCT
ftr-445	536	9	the	the	DET
ftr-445	536	10	gift	gift	NOUN
ftr-445	536	11	tax	tax	NOUN
ftr-445	536	12	also	also	ADV
ftr-445	536	13	applies	apply	VERB
ftr-445	536	14	to	to	ADP
ftr-445	536	15	gifts	gift	NOUN
ftr-445	536	16	indirectly	indirectly	ADV
ftr-445	536	17	made	make	VERB
ftr-445	536	18	.	.	PUNCT
ftr-445	537	1	thus	thus	ADV
ftr-445	537	2	,	,	PUNCT
ftr-445	537	3	any	any	DET
ftr-445	537	4	transaction	transaction	NOUN
ftr-445	537	5	in	in	ADP
ftr-445	537	6	which	which	PRON
ftr-445	537	7	an	an	DET
ftr-445	537	8	interest	interest	NOUN
ftr-445	537	9	in	in	ADP
ftr-445	537	10	property	property	NOUN
ftr-445	537	11	is	be	AUX
ftr-445	537	12	gratuitously	gratuitously	ADV
ftr-445	537	13	passed	pass	VERB
ftr-445	537	14	or	or	CCONJ
ftr-445	537	15	conferred	confer	VERB
ftr-445	537	16	upon	upon	SCONJ
ftr-445	537	17	another	another	PRON
ftr-445	537	18	,	,	PUNCT
ftr-445	537	19	regardless	regardless	ADV
ftr-445	537	20	of	of	ADP
ftr-445	537	21	the	the	DET
ftr-445	537	22	means	mean	NOUN
ftr-445	537	23	or	or	CCONJ
ftr-445	537	24	device	device	NOUN
ftr-445	537	25	employed	employ	VERB
ftr-445	537	26	,	,	PUNCT
ftr-445	537	27	constitutes	constitute	VERB
ftr-445	537	28	a	a	DET
ftr-445	537	29	gift	gift	NOUN
ftr-445	537	30	subject	subject	NOUN
ftr-445	537	31	to	to	ADP
ftr-445	537	32	tax	tax	NOUN
ftr-445	537	33	.	.	PUNCT
ftr-445	537	34	"	"	PUNCT
ftr-445	538	1	i	i	PRON
ftr-445	538	2	d.	d.	PROPN
ftr-445	538	3	(	(	PUNCT
ftr-445	538	4	emphasis	emphasis	NOUN
ftr-445	538	5	added	add	VERB
ftr-445	538	6	.	.	PUNCT
ftr-445	538	7	)	)	PUNCT
ftr-445	539	1	1999	1999	NUM
ftr-445	539	2	]	]	PUNCT
ftr-445	539	3	florida	florida	PROPN
ftr-445	539	4	tax	tax	PROPN
ftr-445	539	5	review	review	NOUN
ftr-445	539	6	continue	continue	VERB
ftr-445	539	7	to	to	PART
ftr-445	539	8	apply	apply	VERB
ftr-445	539	9	to	to	ADP
ftr-445	539	10	cases	case	NOUN
ftr-445	539	11	in	in	ADP
ftr-445	539	12	which	which	PRON
ftr-445	539	13	,	,	PUNCT
ftr-445	539	14	in	in	ADP
ftr-445	539	15	substance	substance	NOUN
ftr-445	539	16	,	,	PUNCT
ftr-445	539	17	the	the	DET
ftr-445	539	18	insured	insure	VERB
ftr-445	539	19	acquired	acquire	VERB
ftr-445	539	20	the	the	DET
ftr-445	539	21	policy	policy	NOUN
ftr-445	539	22	and	and	CCONJ
ftr-445	539	23	then	then	ADV
ftr-445	539	24	assigned	assign	VERB
ftr-445	539	25	it	it	PRON
ftr-445	539	26	,	,	PUNCT
ftr-445	539	27	even	even	ADV
ftr-445	539	28	though	though	SCONJ
ftr-445	539	29	nominally	nominally	ADV
ftr-445	539	30	the	the	DET
ftr-445	539	31	assignee	assignee	NOUN
ftr-445	539	32	initially	initially	ADV
ftr-445	539	33	acquired	acquire	VERB
ftr-445	539	34	the	the	DET
ftr-445	539	35	policy	policy	NOUN
ftr-445	539	36	.	.	PUNCT
ftr-445	540	1	the	the	DET
ftr-445	540	2	insured	insure	VERB
ftr-445	540	3	's	's	PART
ftr-445	540	4	payment	payment	NOUN
ftr-445	540	5	of	of	ADP
ftr-445	540	6	premiums	premium	NOUN
ftr-445	540	7	should	should	AUX
ftr-445	540	8	not	not	PART
ftr-445	540	9	be	be	AUX
ftr-445	540	10	a	a	DET
ftr-445	540	11	decisive	decisive	ADJ
ftr-445	540	12	element	element	NOUN
ftr-445	540	13	.	.	PUNCT
ftr-445	541	1	rather	rather	ADV
ftr-445	541	2	,	,	PUNCT
ftr-445	541	3	the	the	DET
ftr-445	541	4	insured	insure	VERB
ftr-445	541	5	's	's	PART
ftr-445	541	6	premium	premium	NOUN
ftr-445	541	7	payments	payment	NOUN
ftr-445	541	8	should	should	AUX
ftr-445	541	9	be	be	AUX
ftr-445	541	10	just	just	ADV
ftr-445	541	11	one	one	NUM
ftr-445	541	12	datum	datum	NOUN
ftr-445	541	13	of	of	ADP
ftr-445	541	14	evidence	evidence	NOUN
ftr-445	541	15	suggesting	suggest	VERB
ftr-445	541	16	that	that	SCONJ
ftr-445	541	17	the	the	DET
ftr-445	541	18	insured	insure	VERB
ftr-445	541	19	was	be	AUX
ftr-445	541	20	the	the	DET
ftr-445	541	21	actual	actual	ADJ
ftr-445	541	22	acquirer	acquirer	NOUN
ftr-445	541	23	of	of	ADP
ftr-445	541	24	the	the	DET
ftr-445	541	25	policy	policy	NOUN
ftr-445	541	26	.	.	PUNCT
ftr-445	542	1	other	other	ADJ
ftr-445	542	2	factors	factor	NOUN
ftr-445	542	3	,	,	PUNCT
ftr-445	542	4	such	such	ADJ
ftr-445	542	5	as	as	ADP
ftr-445	542	6	whether	whether	SCONJ
ftr-445	542	7	the	the	DET
ftr-445	542	8	insured	insure	VERB
ftr-445	542	9	initiated	initiate	VERB
ftr-445	542	10	the	the	DET
ftr-445	542	11	acquisition	acquisition	NOUN
ftr-445	542	12	of	of	ADP
ftr-445	542	13	the	the	DET
ftr-445	542	14	policy	policy	NOUN
ftr-445	542	15	,	,	PUNCT
ftr-445	542	16	should	should	AUX
ftr-445	542	17	also	also	ADV
ftr-445	542	18	be	be	AUX
ftr-445	542	19	taken	take	VERB
ftr-445	542	20	into	into	ADP
ftr-445	542	21	account	account	NOUN
ftr-445	542	22	.	.	PUNCT
ftr-445	543	1	this	this	DET
ftr-445	543	2	more	more	ADV
ftr-445	543	3	restricted	restricted	ADJ
ftr-445	543	4	view	view	NOUN
ftr-445	543	5	of	of	ADP
ftr-445	543	6	the	the	DET
ftr-445	543	7	constructive	constructive	ADJ
ftr-445	543	8	transfer	transfer	NOUN
ftr-445	543	9	principle	principle	NOUN
ftr-445	543	10	had	have	AUX
ftr-445	543	11	been	be	AUX
ftr-445	543	12	adopted	adopt	VERB
ftr-445	543	13	by	by	ADP
ftr-445	543	14	the	the	DET
ftr-445	543	15	tax	tax	NOUN
ftr-445	543	16	court	court	NOUN
ftr-445	543	17	before	before	SCONJ
ftr-445	543	18	the	the	DET
ftr-445	543	19	doctrine	doctrine	NOUN
ftr-445	543	20	was	be	AUX
ftr-445	543	21	abrogated	abrogate	VERB
ftr-445	543	22	entirely.8	entirely.8	NOUN
ftr-445	543	23	"	"	PUNCT
ftr-445	543	24	by	by	ADP
ftr-445	543	25	elevating	elevate	VERB
ftr-445	543	26	the	the	DET
ftr-445	543	27	formal	formal	ADJ
ftr-445	543	28	facts	fact	NOUN
ftr-445	543	29	over	over	ADP
ftr-445	543	30	the	the	DET
ftr-445	543	31	substance	substance	NOUN
ftr-445	543	32	of	of	ADP
ftr-445	543	33	what	what	PRON
ftr-445	543	34	took	take	VERB
ftr-445	543	35	place	place	NOUN
ftr-445	543	36	,	,	PUNCT
ftr-445	543	37	the	the	DET
ftr-445	543	38	courts	court	NOUN
ftr-445	543	39	have	have	AUX
ftr-445	543	40	opened	open	VERB
ftr-445	543	41	a	a	DET
ftr-445	543	42	loophole	loophole	NOUN
ftr-445	543	43	in	in	ADP
ftr-445	543	44	the	the	DET
ftr-445	543	45	system	system	NOUN
ftr-445	543	46	.	.	PUNCT
ftr-445	544	1	it	it	PRON
ftr-445	544	2	should	should	AUX
ftr-445	544	3	not	not	PART
ftr-445	544	4	matter	matter	VERB
ftr-445	544	5	that	that	SCONJ
ftr-445	544	6	the	the	DET
ftr-445	544	7	donee	donee	NOUN
ftr-445	544	8	nominally	nominally	ADV
ftr-445	544	9	acquired	acquire	VERB
ftr-445	544	10	the	the	DET
ftr-445	544	11	newly	newly	ADV
ftr-445	544	12	issued	issue	VERB
ftr-445	544	13	policy	policy	NOUN
ftr-445	544	14	from	from	ADP
ftr-445	544	15	the	the	DET
ftr-445	544	16	insurer	insurer	NOUN
ftr-445	544	17	if	if	SCONJ
ftr-445	544	18	the	the	DET
ftr-445	544	19	substance	substance	NOUN
ftr-445	544	20	of	of	ADP
ftr-445	544	21	the	the	DET
ftr-445	544	22	arrangement	arrangement	NOUN
ftr-445	544	23	is	be	AUX
ftr-445	544	24	that	that	SCONJ
ftr-445	544	25	the	the	DET
ftr-445	544	26	insured	insure	VERB
ftr-445	544	27	instigated	instigate	VERB
ftr-445	544	28	the	the	DET
ftr-445	544	29	acquisition	acquisition	NOUN
ftr-445	544	30	and	and	CCONJ
ftr-445	544	31	is	be	AUX
ftr-445	544	32	the	the	DET
ftr-445	544	33	true	true	ADJ
ftr-445	544	34	purchaser	purchaser	NOUN
ftr-445	544	35	behind	behind	ADP
ftr-445	544	36	the	the	DET
ftr-445	544	37	scenes	scene	NOUN
ftr-445	544	38	.	.	PUNCT
ftr-445	545	1	it	it	PRON
ftr-445	545	2	also	also	ADV
ftr-445	545	3	should	should	AUX
ftr-445	545	4	not	not	PART
ftr-445	545	5	matter	matter	VERB
ftr-445	545	6	whether	whether	SCONJ
ftr-445	545	7	the	the	DET
ftr-445	545	8	insured	insure	VERB
ftr-445	545	9	was	be	AUX
ftr-445	545	10	in	in	ADP
ftr-445	545	11	good	good	ADJ
ftr-445	545	12	health	health	NOUN
ftr-445	545	13	when	when	SCONJ
ftr-445	545	14	acquiring	acquire	VERB
ftr-445	545	15	the	the	DET
ftr-445	545	16	policy	policy	NOUN
ftr-445	545	17	because	because	SCONJ
ftr-445	545	18	the	the	DET
ftr-445	545	19	initial	initial	ADJ
ftr-445	545	20	purchase	purchase	NOUN
ftr-445	545	21	of	of	ADP
ftr-445	545	22	a	a	DET
ftr-445	545	23	policy	policy	NOUN
ftr-445	545	24	in	in	ADP
ftr-445	545	25	the	the	DET
ftr-445	545	26	name	name	NOUN
ftr-445	545	27	of	of	ADP
ftr-445	545	28	another	another	PRON
ftr-445	545	29	is	be	AUX
ftr-445	545	30	a	a	DET
ftr-445	545	31	hedge	hedge	NOUN
ftr-445	545	32	against	against	ADP
ftr-445	545	33	increased	increase	VERB
ftr-445	545	34	estate	estate	NOUN
ftr-445	545	35	tax	tax	NOUN
ftr-445	545	36	liability	liability	NOUN
ftr-445	545	37	if	if	SCONJ
ftr-445	545	38	the	the	DET
ftr-445	545	39	insured	insure	VERB
ftr-445	545	40	dies	die	VERB
ftr-445	545	41	prematurely	prematurely	ADV
ftr-445	545	42	,	,	PUNCT
ftr-445	545	43	which	which	PRON
ftr-445	545	44	should	should	AUX
ftr-445	545	45	only	only	ADV
ftr-445	545	46	be	be	AUX
ftr-445	545	47	allowed	allow	VERB
ftr-445	545	48	to	to	PART
ftr-445	545	49	succeed	succeed	VERB
ftr-445	545	50	if	if	SCONJ
ftr-445	545	51	the	the	DET
ftr-445	545	52	insured	insured	NOUN
ftr-445	545	53	outlives	outlive	VERB
ftr-445	545	54	the	the	DET
ftr-445	545	55	initial	initial	ADJ
ftr-445	545	56	purchase	purchase	NOUN
ftr-445	545	57	by	by	ADP
ftr-445	545	58	more	more	ADJ
ftr-445	545	59	than	than	ADP
ftr-445	545	60	three	three	NUM
ftr-445	545	61	years.8	years.8	PROPN
ftr-445	545	62	'	'	PART
ftr-445	545	63	the	the	DET
ftr-445	545	64	abrogation	abrogation	NOUN
ftr-445	545	65	of	of	ADP
ftr-445	545	66	the	the	DET
ftr-445	545	67	constructive	constructive	ADJ
ftr-445	545	68	transfer	transfer	NOUN
ftr-445	545	69	principle	principle	NOUN
ftr-445	545	70	allows	allow	VERB
ftr-445	545	71	80	80	NUM
ftr-445	545	72	.	.	PUNCT
ftr-445	546	1	see	see	VERB
ftr-445	546	2	,	,	PUNCT
ftr-445	546	3	e.g.	e.g.	ADV
ftr-445	546	4	,	,	PUNCT
ftr-445	546	5	estate	estate	NOUN
ftr-445	546	6	of	of	ADP
ftr-445	546	7	clay	clay	NOUN
ftr-445	546	8	v.	v.	ADP
ftr-445	546	9	commissioner	commissioner	PROPN
ftr-445	546	10	,	,	PUNCT
ftr-445	546	11	86	86	NUM
ftr-445	546	12	t.c	t.c	PROPN
ftr-445	546	13	.	.	PROPN
ftr-445	546	14	1266	1266	NUM
ftr-445	546	15	,	,	PUNCT
ftr-445	546	16	1272	1272	NUM
ftr-445	546	17	-	-	SYM
ftr-445	546	18	73	73	NUM
ftr-445	546	19	(	(	PUNCT
ftr-445	546	20	1986	1986	NUM
ftr-445	546	21	)	)	PUNCT
ftr-445	546	22	;	;	PUNCT
ftr-445	547	1	cf	cf	X
ftr-445	547	2	.	.	PUNCT
ftr-445	548	1	schnack	schnack	PROPN
ftr-445	548	2	v.	v.	PROPN
ftr-445	548	3	commissioner	commissioner	NOUN
ftr-445	548	4	,	,	PUNCT
ftr-445	548	5	848	848	NUM
ftr-445	548	6	f.2d	f.2d	NOUN
ftr-445	548	7	933	933	NUM
ftr-445	548	8	,	,	PUNCT
ftr-445	548	9	939	939	NUM
ftr-445	548	10	-	-	SYM
ftr-445	548	11	40	40	NUM
ftr-445	548	12	(	(	PUNCT
ftr-445	548	13	9th	9th	ADJ
ftr-445	548	14	cir	cir	NOUN
ftr-445	548	15	.	.	PROPN
ftr-445	548	16	1988	1988	NUM
ftr-445	548	17	)	)	PUNCT
ftr-445	549	1	(	(	PUNCT
ftr-445	549	2	following	follow	VERB
ftr-445	549	3	clay	clay	NOUN
ftr-445	549	4	)	)	PUNCT
ftr-445	549	5	.	.	PUNCT
ftr-445	550	1	81	81	NUM
ftr-445	550	2	.	.	PUNCT
ftr-445	551	1	for	for	ADP
ftr-445	551	2	a	a	DET
ftr-445	551	3	contrary	contrary	ADJ
ftr-445	551	4	argument	argument	NOUN
ftr-445	551	5	,	,	PUNCT
ftr-445	551	6	see	see	VERB
ftr-445	551	7	harrison	harrison	PROPN
ftr-445	551	8	s.	s.	PROPN
ftr-445	551	9	lauer	lauer	PROPN
ftr-445	551	10	,	,	PUNCT
ftr-445	551	11	estate	estate	NOUN
ftr-445	551	12	taxation	taxation	NOUN
ftr-445	551	13	of	of	ADP
ftr-445	551	14	life	life	NOUN
ftr-445	551	15	insurance	insurance	NOUN
ftr-445	551	16	transfers	transfer	NOUN
ftr-445	551	17	:	:	PUNCT
ftr-445	551	18	the	the	DET
ftr-445	551	19	impact	impact	NOUN
ftr-445	551	20	of	of	ADP
ftr-445	551	21	the	the	DET
ftr-445	551	22	tax	tax	NOUN
ftr-445	551	23	reform	reform	NOUN
ftr-445	551	24	act	act	NOUN
ftr-445	551	25	of	of	ADP
ftr-445	551	26	1976	1976	NUM
ftr-445	551	27	still	still	ADV
ftr-445	551	28	ignored	ignore	VERB
ftr-445	551	29	twelve	twelve	NUM
ftr-445	551	30	years	year	NOUN
ftr-445	551	31	later	later	ADV
ftr-445	551	32	,	,	PUNCT
ftr-445	551	33	41	41	NUM
ftr-445	551	34	tax	tax	NOUN
ftr-445	551	35	law	law	NOUN
ftr-445	551	36	.	.	PUNCT
ftr-445	552	1	683	683	NUM
ftr-445	552	2	,	,	PUNCT
ftr-445	552	3	696	696	NUM
ftr-445	552	4	,	,	PUNCT
ftr-445	552	5	730	730	NUM
ftr-445	552	6	(	(	PUNCT
ftr-445	552	7	1988	1988	NUM
ftr-445	552	8	)	)	PUNCT
ftr-445	552	9	.	.	PUNCT
ftr-445	553	1	lauer	lauer	PROPN
ftr-445	553	2	's	's	PART
ftr-445	553	3	argument	argument	NOUN
ftr-445	553	4	is	be	AUX
ftr-445	553	5	that	that	SCONJ
ftr-445	553	6	an	an	DET
ftr-445	553	7	insured	insure	VERB
ftr-445	553	8	must	must	AUX
ftr-445	553	9	be	be	AUX
ftr-445	553	10	in	in	ADP
ftr-445	553	11	good	good	ADJ
ftr-445	553	12	health	health	NOUN
ftr-445	553	13	in	in	ADP
ftr-445	553	14	order	order	NOUN
ftr-445	553	15	to	to	PART
ftr-445	553	16	acquire	acquire	VERB
ftr-445	553	17	a	a	DET
ftr-445	553	18	policy	policy	NOUN
ftr-445	553	19	and	and	CCONJ
ftr-445	553	20	,	,	PUNCT
ftr-445	553	21	consequently	consequently	ADV
ftr-445	553	22	,	,	PUNCT
ftr-445	553	23	only	only	ADV
ftr-445	553	24	about	about	ADP
ftr-445	553	25	half	half	NOUN
ftr-445	553	26	of	of	ADP
ftr-445	553	27	the	the	DET
ftr-445	553	28	insureds	insured	NOUN
ftr-445	553	29	who	who	PRON
ftr-445	553	30	acquire	acquire	VERB
ftr-445	553	31	a	a	DET
ftr-445	553	32	policy	policy	NOUN
ftr-445	553	33	will	will	AUX
ftr-445	553	34	die	die	VERB
ftr-445	553	35	prematurely	prematurely	ADV
ftr-445	553	36	,	,	PUNCT
ftr-445	553	37	the	the	DET
ftr-445	553	38	other	other	ADJ
ftr-445	553	39	half	half	NOUN
ftr-445	553	40	outliving	outlive	VERB
ftr-445	553	41	their	their	PRON
ftr-445	553	42	life	life	NOUN
ftr-445	553	43	expectancy	expectancy	NOUN
ftr-445	553	44	.	.	PUNCT
ftr-445	554	1	see	see	VERB
ftr-445	554	2	i	i	PRON
ftr-445	554	3	d.	d.	PROPN
ftr-445	554	4	at	at	ADP
ftr-445	554	5	716	716	NUM
ftr-445	554	6	.	.	PUNCT
ftr-445	555	1	thus	thus	ADV
ftr-445	555	2	,	,	PUNCT
ftr-445	555	3	he	he	PRON
ftr-445	555	4	argues	argue	VERB
ftr-445	555	5	,	,	PUNCT
ftr-445	555	6	this	this	PRON
ftr-445	555	7	is	be	AUX
ftr-445	555	8	not	not	PART
ftr-445	555	9	the	the	DET
ftr-445	555	10	type	type	NOUN
ftr-445	555	11	of	of	ADP
ftr-445	555	12	situation	situation	NOUN
ftr-445	555	13	to	to	PART
ftr-445	555	14	which	which	PRON
ftr-445	555	15	§	§	PROPN
ftr-445	555	16	2035	2035	NUM
ftr-445	555	17	is	be	AUX
ftr-445	555	18	properly	properly	ADV
ftr-445	555	19	addressed	address	VERB
ftr-445	555	20	.	.	PUNCT
ftr-445	556	1	he	he	PRON
ftr-445	556	2	assumes	assume	VERB
ftr-445	556	3	that	that	SCONJ
ftr-445	556	4	the	the	DET
ftr-445	556	5	only	only	ADJ
ftr-445	556	6	reason	reason	NOUN
ftr-445	556	7	that	that	SCONJ
ftr-445	556	8	the	the	DET
ftr-445	556	9	assignment	assignment	NOUN
ftr-445	556	10	of	of	ADP
ftr-445	556	11	an	an	DET
ftr-445	556	12	existing	exist	VERB
ftr-445	556	13	policy	policy	NOUN
ftr-445	556	14	within	within	ADP
ftr-445	556	15	three	three	NUM
ftr-445	556	16	years	year	NOUN
ftr-445	556	17	of	of	ADP
ftr-445	556	18	death	death	NOUN
ftr-445	556	19	is	be	AUX
ftr-445	556	20	brought	bring	VERB
ftr-445	556	21	back	back	ADV
ftr-445	556	22	into	into	ADP
ftr-445	556	23	the	the	DET
ftr-445	556	24	insured	insure	VERB
ftr-445	556	25	's	's	PART
ftr-445	556	26	gross	gross	ADJ
ftr-445	556	27	estate	estate	NOUN
ftr-445	556	28	under	under	ADP
ftr-445	556	29	§	§	PROPN
ftr-445	556	30	2035	2035	NUM
ftr-445	556	31	is	be	AUX
ftr-445	556	32	because	because	SCONJ
ftr-445	556	33	at	at	ADP
ftr-445	556	34	the	the	DET
ftr-445	556	35	time	time	NOUN
ftr-445	556	36	of	of	ADP
ftr-445	556	37	assignment	assignment	NOUN
ftr-445	556	38	the	the	DET
ftr-445	556	39	insured	insure	VERB
ftr-445	556	40	's	's	PART
ftr-445	556	41	health	health	NOUN
ftr-445	556	42	might	might	AUX
ftr-445	556	43	have	have	AUX
ftr-445	556	44	deteriorated	deteriorate	VERB
ftr-445	556	45	,	,	PUNCT
ftr-445	556	46	even	even	ADV
ftr-445	556	47	if	if	SCONJ
ftr-445	556	48	assignment	assignment	NOUN
ftr-445	556	49	occurred	occur	VERB
ftr-445	556	50	one	one	NUM
ftr-445	556	51	day	day	NOUN
ftr-445	556	52	after	after	ADP
ftr-445	556	53	purchasing	purchase	VERB
ftr-445	556	54	the	the	DET
ftr-445	556	55	policy	policy	NOUN
ftr-445	556	56	,	,	PUNCT
ftr-445	556	57	so	so	SCONJ
ftr-445	556	58	that	that	SCONJ
ftr-445	556	59	at	at	ADP
ftr-445	556	60	death	death	NOUN
ftr-445	556	61	the	the	DET
ftr-445	556	62	insurance	insurance	NOUN
ftr-445	556	63	element	element	NOUN
ftr-445	556	64	of	of	ADP
ftr-445	556	65	the	the	DET
ftr-445	556	66	policy	policy	NOUN
ftr-445	556	67	will	will	AUX
ftr-445	556	68	have	have	AUX
ftr-445	556	69	appreciated	appreciate	VERB
ftr-445	556	70	substantially	substantially	ADV
ftr-445	556	71	beyond	beyond	ADP
ftr-445	556	72	its	its	PRON
ftr-445	556	73	gift	gift	NOUN
ftr-445	556	74	tax	tax	NOUN
ftr-445	556	75	value	value	NOUN
ftr-445	556	76	at	at	ADP
ftr-445	556	77	the	the	DET
ftr-445	556	78	time	time	NOUN
ftr-445	556	79	of	of	ADP
ftr-445	556	80	assignment	assignment	NOUN
ftr-445	556	81	.	.	PUNCT
ftr-445	557	1	see	see	VERB
ftr-445	557	2	i	i	PRON
ftr-445	557	3	d.	d.	PROPN
ftr-445	557	4	at	at	ADP
ftr-445	557	5	720	720	NUM
ftr-445	557	6	-	-	SYM
ftr-445	557	7	21	21	NUM
ftr-445	557	8	.	.	PUNCT
ftr-445	558	1	lauer	lauer	PROPN
ftr-445	558	2	's	's	PART
ftr-445	558	3	argument	argument	NOUN
ftr-445	558	4	rests	rest	VERB
ftr-445	558	5	on	on	ADP
ftr-445	558	6	several	several	ADJ
ftr-445	558	7	false	false	ADJ
ftr-445	558	8	assumptions	assumption	NOUN
ftr-445	558	9	.	.	PUNCT
ftr-445	559	1	first	first	ADV
ftr-445	559	2	,	,	PUNCT
ftr-445	559	3	it	it	PRON
ftr-445	559	4	is	be	AUX
ftr-445	559	5	not	not	PART
ftr-445	559	6	always	always	ADV
ftr-445	559	7	true	true	ADJ
ftr-445	559	8	that	that	SCONJ
ftr-445	559	9	an	an	DET
ftr-445	559	10	insured	insure	VERB
ftr-445	559	11	must	must	AUX
ftr-445	559	12	take	take	VERB
ftr-445	559	13	a	a	DET
ftr-445	559	14	physical	physical	ADJ
ftr-445	559	15	examination	examination	NOUN
ftr-445	559	16	and	and	CCONJ
ftr-445	559	17	be	be	AUX
ftr-445	559	18	found	find	VERB
ftr-445	559	19	to	to	PART
ftr-445	559	20	be	be	AUX
ftr-445	559	21	in	in	ADP
ftr-445	559	22	good	good	ADJ
ftr-445	559	23	health	health	NOUN
ftr-445	559	24	in	in	ADP
ftr-445	559	25	order	order	NOUN
ftr-445	559	26	to	to	PART
ftr-445	559	27	acquire	acquire	VERB
ftr-445	559	28	a	a	DET
ftr-445	559	29	life	life	NOUN
ftr-445	559	30	insurance	insurance	NOUN
ftr-445	559	31	policy	policy	NOUN
ftr-445	559	32	.	.	PUNCT
ftr-445	560	1	employer	employer	NOUN
ftr-445	560	2	-	-	PUNCT
ftr-445	560	3	paid	pay	VERB
ftr-445	560	4	group	group	NOUN
ftr-445	560	5	term	term	NOUN
ftr-445	560	6	life	life	NOUN
ftr-445	560	7	insurance	insurance	NOUN
ftr-445	560	8	is	be	AUX
ftr-445	560	9	usually	usually	ADV
ftr-445	560	10	provided	provide	VERB
ftr-445	560	11	to	to	ADP
ftr-445	560	12	new	new	ADJ
ftr-445	560	13	employees	employee	NOUN
ftr-445	560	14	without	without	ADP
ftr-445	560	15	a	a	DET
ftr-445	560	16	physical	physical	NOUN
ftr-445	560	17	.	.	PUNCT
ftr-445	561	1	secondly	secondly	ADV
ftr-445	561	2	,	,	PUNCT
ftr-445	561	3	there	there	PRON
ftr-445	561	4	will	will	AUX
ftr-445	561	5	be	be	AUX
ftr-445	561	6	a	a	DET
ftr-445	561	7	time	time	NOUN
ftr-445	561	8	gap	gap	NOUN
ftr-445	561	9	between	between	ADP
ftr-445	561	10	taking	take	VERB
ftr-445	561	11	a	a	DET
ftr-445	561	12	physical	physical	ADJ
ftr-445	561	13	examination	examination	NOUN
ftr-445	561	14	and	and	CCONJ
ftr-445	561	15	the	the	DET
ftr-445	561	16	actual	actual	ADJ
ftr-445	561	17	purchase	purchase	NOUN
ftr-445	561	18	of	of	ADP
ftr-445	561	19	the	the	DET
ftr-445	561	20	policy	policy	NOUN
ftr-445	561	21	,	,	PUNCT
ftr-445	561	22	so	so	SCONJ
ftr-445	561	23	that	that	SCONJ
ftr-445	561	24	the	the	DET
ftr-445	561	25	insured	insure	VERB
ftr-445	561	26	's	's	PART
ftr-445	561	27	health	health	NOUN
ftr-445	561	28	might	might	AUX
ftr-445	561	29	have	have	AUX
ftr-445	561	30	deteriorated	deteriorate	VERB
ftr-445	561	31	before	before	ADP
ftr-445	561	32	purchasing	purchase	VERB
ftr-445	561	33	the	the	DET
ftr-445	561	34	policy	policy	NOUN
ftr-445	561	35	.	.	PUNCT
ftr-445	562	1	finally	finally	ADV
ftr-445	562	2	,	,	PUNCT
ftr-445	562	3	and	and	CCONJ
ftr-445	562	4	most	most	ADV
ftr-445	562	5	importantly	importantly	ADV
ftr-445	562	6	,	,	PUNCT
ftr-445	562	7	application	application	NOUN
ftr-445	562	8	of	of	ADP
ftr-445	562	9	§	§	PROPN
ftr-445	562	10	2035	2035	NUM
ftr-445	562	11	does	do	AUX
ftr-445	562	12	not	not	PART
ftr-445	562	13	depend	depend	VERB
ftr-445	562	14	on	on	ADP
ftr-445	562	15	a	a	DET
ftr-445	562	16	finding	finding	NOUN
ftr-445	562	17	that	that	SCONJ
ftr-445	562	18	the	the	DET
ftr-445	562	19	insured	insure	VERB
ftr-445	562	20	was	be	AUX
ftr-445	562	21	in	in	ADP
ftr-445	562	22	poor	poor	ADJ
ftr-445	562	23	health	health	NOUN
ftr-445	562	24	at	at	ADP
ftr-445	562	25	the	the	DET
ftr-445	562	26	time	time	NOUN
ftr-445	562	27	of	of	ADP
ftr-445	562	28	assignment	assignment	NOUN
ftr-445	562	29	.	.	PUNCT
ftr-445	563	1	section	section	NOUN
ftr-445	563	2	2035	2035	NUM
ftr-445	563	3	is	be	AUX
ftr-445	563	4	not	not	PART
ftr-445	563	5	based	base	VERB
ftr-445	563	6	exclusively	exclusively	ADV
ftr-445	563	7	on	on	ADP
ftr-445	563	8	a	a	DET
ftr-445	563	9	policy	policy	NOUN
ftr-445	563	10	of	of	ADP
ftr-445	563	11	preventing	prevent	VERB
ftr-445	563	12	tax	tax	NOUN
ftr-445	563	13	benefits	benefit	NOUN
ftr-445	563	14	from	from	ADP
ftr-445	563	15	accruing	accrue	VERB
ftr-445	563	16	to	to	ADP
ftr-445	563	17	transfers	transfer	NOUN
ftr-445	563	18	made	make	VERB
ftr-445	563	19	in	in	ADP
ftr-445	563	20	anticipation	anticipation	NOUN
ftr-445	563	21	of	of	ADP
ftr-445	563	22	imminent	imminent	ADJ
ftr-445	563	23	death	death	NOUN
ftr-445	563	24	.	.	PUNCT
ftr-445	564	1	even	even	ADV
ftr-445	564	2	the	the	DET
ftr-445	564	3	original	original	ADJ
ftr-445	564	4	"	"	PUNCT
ftr-445	564	5	contemplation	contemplation	NOUN
ftr-445	564	6	of	of	ADP
ftr-445	564	7	death	death	NOUN
ftr-445	564	8	"	"	PUNCT
ftr-445	564	9	rule	rule	NOUN
ftr-445	564	10	referred	refer	VERB
ftr-445	564	11	to	to	ADP
ftr-445	564	12	death	death	NOUN
ftr-445	564	13	motives	motive	NOUN
ftr-445	564	14	for	for	ADP
ftr-445	564	15	making	make	VERB
ftr-445	564	16	the	the	DET
ftr-445	564	17	transfer	transfer	NOUN
ftr-445	564	18	,	,	PUNCT
ftr-445	564	19	such	such	ADJ
ftr-445	564	20	as	as	ADP
ftr-445	564	21	a	a	DET
ftr-445	564	22	potential	potential	ADJ
ftr-445	564	23	reduction	reduction	NOUN
ftr-445	564	24	of	of	ADP
ftr-445	564	25	estate	estate	NOUN
ftr-445	564	26	tax	tax	NOUN
ftr-445	564	27	liability	liability	NOUN
ftr-445	564	28	,	,	PUNCT
ftr-445	564	29	rather	rather	ADV
ftr-445	564	30	than	than	ADP
ftr-445	564	31	to	to	ADP
ftr-445	564	32	an	an	DET
ftr-445	564	33	anticipation	anticipation	NOUN
ftr-445	564	34	of	of	ADP
ftr-445	564	35	imminent	imminent	ADJ
ftr-445	564	36	death	death	NOUN
ftr-445	564	37	.	.	PUNCT
ftr-445	565	1	a	a	DET
ftr-445	565	2	transfer	transfer	NOUN
ftr-445	565	3	of	of	ADP
ftr-445	565	4	a	a	DET
ftr-445	565	5	policy	policy	NOUN
ftr-445	565	6	by	by	ADP
ftr-445	565	7	a	a	DET
ftr-445	565	8	healthy	healthy	ADJ
ftr-445	565	9	individual	individual	NOUN
ftr-445	565	10	is	be	AUX
ftr-445	565	11	a	a	DET
ftr-445	565	12	hedge	hedge	NOUN
ftr-445	565	13	against	against	ADP
ftr-445	565	14	the	the	DET
ftr-445	565	15	possibility	possibility	NOUN
ftr-445	565	16	of	of	ADP
ftr-445	565	17	premature	premature	ADJ
ftr-445	565	18	death	death	NOUN
ftr-445	565	19	.	.	PUNCT
ftr-445	566	1	the	the	DET
ftr-445	566	2	purpose	purpose	NOUN
ftr-445	566	3	of	of	ADP
ftr-445	566	4	having	have	VERB
ftr-445	566	5	another	another	DET
ftr-445	566	6	person	person	NOUN
ftr-445	566	7	own	own	VERB
ftr-445	566	8	the	the	DET
ftr-445	566	9	policy	policy	NOUN
ftr-445	566	10	is	be	AUX
ftr-445	566	11	a	a	DET
ftr-445	566	12	further	further	ADJ
ftr-445	566	13	hedge	hedge	NOUN
ftr-445	566	14	designed	design	VERB
ftr-445	566	15	to	to	PART
ftr-445	566	16	reduce	reduce	VERB
ftr-445	566	17	the	the	DET
ftr-445	566	18	insured	insure	VERB
ftr-445	566	19	's	's	PART
ftr-445	566	20	estate	estate	NOUN
ftr-445	566	21	[	[	X
ftr-445	566	22	vol	vol	NOUN
ftr-445	566	23	4:5	4:5	NUM
ftr-445	566	24	tax	tax	NOUN
ftr-445	566	25	consequences	consequence	NOUN
ftr-445	566	26	of	of	ADP
ftr-445	566	27	assigning	assign	VERB
ftr-445	566	28	life	life	NOUN
ftr-445	566	29	insurance	insurance	NOUN
ftr-445	566	30	anyone	anyone	PRON
ftr-445	566	31	contemplating	contemplate	VERB
ftr-445	566	32	the	the	DET
ftr-445	566	33	purchase	purchase	NOUN
ftr-445	566	34	and	and	CCONJ
ftr-445	566	35	gift	gift	NOUN
ftr-445	566	36	of	of	ADP
ftr-445	566	37	a	a	DET
ftr-445	566	38	life	life	NOUN
ftr-445	566	39	insurance	insurance	NOUN
ftr-445	566	40	policy	policy	NOUN
ftr-445	566	41	to	to	PART
ftr-445	566	42	structure	structure	VERB
ftr-445	566	43	the	the	DET
ftr-445	566	44	form	form	NOUN
ftr-445	566	45	,	,	PUNCT
ftr-445	566	46	but	but	CCONJ
ftr-445	566	47	not	not	PART
ftr-445	566	48	the	the	DET
ftr-445	566	49	substance	substance	NOUN
ftr-445	566	50	,	,	PUNCT
ftr-445	566	51	of	of	ADP
ftr-445	566	52	the	the	DET
ftr-445	566	53	transaction	transaction	NOUN
ftr-445	566	54	to	to	PART
ftr-445	566	55	eliminate	eliminate	VERB
ftr-445	566	56	the	the	DET
ftr-445	566	57	risk	risk	NOUN
ftr-445	566	58	of	of	ADP
ftr-445	566	59	incurring	incur	VERB
ftr-445	566	60	estate	estate	NOUN
ftr-445	566	61	tax	tax	NOUN
ftr-445	566	62	on	on	ADP
ftr-445	566	63	the	the	DET
ftr-445	566	64	full	full	ADJ
ftr-445	566	65	proceeds	proceed	NOUN
ftr-445	566	66	if	if	SCONJ
ftr-445	566	67	death	death	NOUN
ftr-445	566	68	occurs	occur	VERB
ftr-445	566	69	within	within	ADP
ftr-445	566	70	three	three	NUM
ftr-445	566	71	years	year	NOUN
ftr-445	566	72	.	.	PUNCT
ftr-445	567	1	nothing	nothing	PRON
ftr-445	567	2	in	in	ADP
ftr-445	567	3	the	the	DET
ftr-445	567	4	legislative	legislative	ADJ
ftr-445	567	5	history	history	NOUN
ftr-445	567	6	suggests	suggest	VERB
ftr-445	567	7	that	that	SCONJ
ftr-445	567	8	congress	congress	PROPN
ftr-445	567	9	intended	intend	VERB
ftr-445	567	10	to	to	PART
ftr-445	567	11	open	open	VERB
ftr-445	567	12	up	up	ADP
ftr-445	567	13	such	such	DET
ftr-445	567	14	a	a	DET
ftr-445	567	15	loophole	loophole	NOUN
ftr-445	567	16	when	when	SCONJ
ftr-445	567	17	it	it	PRON
ftr-445	567	18	amended	amend	VERB
ftr-445	567	19	section	section	NOUN
ftr-445	567	20	2035	2035	NUM
ftr-445	567	21	in	in	ADP
ftr-445	567	22	1981	1981	NUM
ftr-445	567	23	.	.	PUNCT
ftr-445	568	1	the	the	DET
ftr-445	568	2	issue	issue	NOUN
ftr-445	568	3	likely	likely	ADV
ftr-445	568	4	is	be	AUX
ftr-445	568	5	moot	moot	ADJ
ftr-445	568	6	now	now	ADV
ftr-445	568	7	,	,	PUNCT
ftr-445	568	8	but	but	CCONJ
ftr-445	568	9	the	the	DET
ftr-445	568	10	commissioner	commissioner	NOUN
ftr-445	568	11	might	might	AUX
ftr-445	568	12	wish	wish	VERB
ftr-445	568	13	to	to	PART
ftr-445	568	14	reconsider	reconsider	VERB
ftr-445	568	15	the	the	DET
ftr-445	568	16	decision	decision	NOUN
ftr-445	568	17	to	to	PART
ftr-445	568	18	concede	concede	VERB
ftr-445	568	19	the	the	DET
ftr-445	568	20	position	position	NOUN
ftr-445	568	21	taken	take	VERB
ftr-445	568	22	by	by	ADP
ftr-445	568	23	the	the	DET
ftr-445	568	24	tax	tax	NOUN
ftr-445	568	25	court	court	NOUN
ftr-445	568	26	and	and	CCONJ
ftr-445	568	27	the	the	DET
ftr-445	568	28	three	three	NUM
ftr-445	568	29	courts	court	NOUN
ftr-445	568	30	of	of	ADP
ftr-445	568	31	appeal.8	appeal.8	PROPN
ftr-445	568	32	2	2	NUM
ftr-445	568	33	vi	vi	NOUN
ftr-445	568	34	.	.	PUNCT
ftr-445	569	1	outright	outright	ADJ
ftr-445	569	2	assignment	assignment	NOUN
ftr-445	569	3	within	within	ADP
ftr-445	569	4	three	three	NUM
ftr-445	569	5	years	year	NOUN
ftr-445	569	6	of	of	ADP
ftr-445	569	7	death	death	NOUN
ftr-445	569	8	we	we	PRON
ftr-445	569	9	now	now	ADV
ftr-445	569	10	turn	turn	VERB
ftr-445	569	11	to	to	ADP
ftr-445	569	12	a	a	DET
ftr-445	569	13	gift	gift	NOUN
ftr-445	569	14	of	of	ADP
ftr-445	569	15	a	a	DET
ftr-445	569	16	life	life	NOUN
ftr-445	569	17	insurance	insurance	NOUN
ftr-445	569	18	policy	policy	NOUN
ftr-445	569	19	within	within	ADP
ftr-445	569	20	three	three	NUM
ftr-445	569	21	years	year	NOUN
ftr-445	569	22	of	of	ADP
ftr-445	569	23	death	death	NOUN
ftr-445	569	24	by	by	ADP
ftr-445	569	25	an	an	DET
ftr-445	569	26	insured	insure	VERB
ftr-445	569	27	who	who	PRON
ftr-445	569	28	,	,	PUNCT
ftr-445	569	29	before	before	ADP
ftr-445	569	30	making	make	VERB
ftr-445	569	31	the	the	DET
ftr-445	569	32	assignment	assignment	NOUN
ftr-445	569	33	,	,	PUNCT
ftr-445	569	34	unquestionably	unquestionably	ADV
ftr-445	569	35	owned	own	VERB
ftr-445	569	36	incidents	incident	NOUN
ftr-445	569	37	of	of	ADP
ftr-445	569	38	ownership	ownership	NOUN
ftr-445	569	39	in	in	ADP
ftr-445	569	40	the	the	DET
ftr-445	569	41	policy	policy	NOUN
ftr-445	569	42	.	.	PUNCT
ftr-445	570	1	under	under	ADP
ftr-445	570	2	section	section	NOUN
ftr-445	570	3	2035	2035	NUM
ftr-445	570	4	as	as	SCONJ
ftr-445	570	5	reformulated	reformulate	VERB
ftr-445	570	6	by	by	ADP
ftr-445	570	7	the	the	DET
ftr-445	570	8	taxpayer	taxpayer	NOUN
ftr-445	570	9	relief	relief	PROPN
ftr-445	570	10	act	act	NOUN
ftr-445	570	11	of	of	ADP
ftr-445	570	12	1997	1997	NUM
ftr-445	570	13	,	,	PUNCT
ftr-445	570	14	the	the	DET
ftr-445	570	15	amount	amount	NOUN
ftr-445	570	16	included	include	VERB
ftr-445	570	17	in	in	ADP
ftr-445	570	18	the	the	DET
ftr-445	570	19	decedent	decedent	NOUN
ftr-445	570	20	's	's	PART
ftr-445	570	21	gross	gross	ADJ
ftr-445	570	22	estate	estate	NOUN
ftr-445	570	23	is	be	AUX
ftr-445	570	24	the	the	DET
ftr-445	570	25	amount	amount	NOUN
ftr-445	570	26	that	that	PRON
ftr-445	570	27	would	would	AUX
ftr-445	570	28	have	have	AUX
ftr-445	570	29	been	be	AUX
ftr-445	570	30	included	include	VERB
ftr-445	570	31	under	under	ADP
ftr-445	570	32	section	section	NOUN
ftr-445	570	33	2042	2042	NUM
ftr-445	570	34	had	have	VERB
ftr-445	570	35	the	the	DET
ftr-445	570	36	gift	gift	NOUN
ftr-445	570	37	not	not	PART
ftr-445	570	38	been	be	AUX
ftr-445	571	1	made.8	made.8	NOUN
ftr-445	571	2	3	3	NUM
ftr-445	571	3	oe	oe	NOUN
ftr-445	571	4	sometimes	sometimes	ADV
ftr-445	571	5	call	call	VERB
ftr-445	571	6	this	this	PRON
ftr-445	571	7	the	the	DET
ftr-445	571	8	what	what	PRON
ftr-445	571	9	-	-	PUNCT
ftr-445	571	10	would	would	AUX
ftr-445	571	11	-	-	PUNCT
ftr-445	571	12	have	have	AUX
ftr-445	571	13	-	-	PUNCT
ftr-445	571	14	been	be	AUX
ftr-445	571	15	-	-	PUNCT
ftr-445	571	16	included	include	VERB
ftr-445	571	17	method	method	NOUN
ftr-445	571	18	of	of	ADP
ftr-445	571	19	calculating	calculate	VERB
ftr-445	571	20	the	the	DET
ftr-445	571	21	amount	amount	NOUN
ftr-445	571	22	includible	includible	NOUN
ftr-445	571	23	.	.	PUNCT
ftr-445	571	24	)	)	PUNCT
ftr-445	572	1	because	because	SCONJ
ftr-445	572	2	section	section	NOUN
ftr-445	572	3	2042	2042	NUM
ftr-445	572	4	requires	require	VERB
ftr-445	572	5	the	the	DET
ftr-445	572	6	full	full	ADJ
ftr-445	572	7	value	value	NOUN
ftr-445	572	8	of	of	ADP
ftr-445	572	9	the	the	DET
ftr-445	572	10	proceeds	proceed	NOUN
ftr-445	572	11	to	to	PART
ftr-445	572	12	be	be	AUX
ftr-445	572	13	included	include	VERB
ftr-445	572	14	in	in	ADP
ftr-445	572	15	the	the	DET
ftr-445	572	16	insured	insure	VERB
ftr-445	572	17	's	's	PART
ftr-445	572	18	gross	gross	ADJ
ftr-445	572	19	estate	estate	NOUN
ftr-445	572	20	if	if	SCONJ
ftr-445	572	21	the	the	DET
ftr-445	572	22	insured	insure	VERB
ftr-445	572	23	possessed	possess	VERB
ftr-445	572	24	at	at	ADP
ftr-445	572	25	death	death	NOUN
ftr-445	572	26	any	any	PRON
ftr-445	572	27	of	of	ADP
ftr-445	572	28	the	the	DET
ftr-445	572	29	incidents	incident	NOUN
ftr-445	572	30	of	of	ADP
ftr-445	572	31	ownership	ownership	NOUN
ftr-445	572	32	in	in	ADP
ftr-445	572	33	the	the	DET
ftr-445	572	34	policy	policy	NOUN
ftr-445	572	35	,	,	PUNCT
ftr-445	572	36	the	the	DET
ftr-445	572	37	starting	starting	NOUN
ftr-445	572	38	point	point	NOUN
ftr-445	572	39	is	be	AUX
ftr-445	572	40	that	that	SCONJ
ftr-445	572	41	a	a	DET
ftr-445	572	42	gift	gift	NOUN
ftr-445	572	43	by	by	ADP
ftr-445	572	44	the	the	DET
ftr-445	572	45	insured	insure	VERB
ftr-445	572	46	within	within	ADP
ftr-445	572	47	three	three	NUM
ftr-445	572	48	years	year	NOUN
ftr-445	572	49	of	of	ADP
ftr-445	572	50	death	death	NOUN
ftr-445	572	51	of	of	ADP
ftr-445	572	52	any	any	DET
ftr-445	572	53	incident	incident	NOUN
ftr-445	572	54	of	of	ADP
ftr-445	572	55	ownership	ownership	NOUN
ftr-445	572	56	requires	require	VERB
ftr-445	572	57	inclusion	inclusion	NOUN
ftr-445	572	58	of	of	ADP
ftr-445	572	59	the	the	DET
ftr-445	572	60	full	full	ADJ
ftr-445	572	61	value	value	NOUN
ftr-445	572	62	of	of	ADP
ftr-445	572	63	the	the	DET
ftr-445	572	64	proceeds	proceed	NOUN
ftr-445	572	65	under	under	ADP
ftr-445	572	66	section	section	NOUN
ftr-445	572	67	2035	2035	NUM
ftr-445	572	68	.	.	PUNCT
ftr-445	573	1	in	in	ADP
ftr-445	573	2	1981	1981	NUM
ftr-445	573	3	,	,	PUNCT
ftr-445	573	4	congress	congress	PROPN
ftr-445	573	5	confined	confine	VERB
ftr-445	573	6	section	section	NOUN
ftr-445	573	7	2035	2035	NUM
ftr-445	573	8	to	to	PART
ftr-445	573	9	tainted	tainted	VERB
ftr-445	573	10	gifts.84	gifts.84	PROPN
ftr-445	573	11	(	(	PUNCT
ftr-445	573	12	a	a	DET
ftr-445	573	13	"	"	PUNCT
ftr-445	573	14	tainted	tainted	ADJ
ftr-445	573	15	gift	gift	NOUN
ftr-445	573	16	"	"	PUNCT
ftr-445	573	17	is	be	AUX
ftr-445	573	18	a	a	DET
ftr-445	573	19	gift	gift	NOUN
ftr-445	573	20	within	within	ADP
ftr-445	573	21	three	three	NUM
ftr-445	573	22	years	year	NOUN
ftr-445	573	23	of	of	ADP
ftr-445	573	24	death	death	NOUN
ftr-445	573	25	of	of	ADP
ftr-445	573	26	an	an	DET
ftr-445	573	27	interest	interest	NOUN
ftr-445	573	28	in	in	ADP
ftr-445	573	29	or	or	CCONJ
ftr-445	573	30	power	power	NOUN
ftr-445	573	31	over	over	ADP
ftr-445	573	32	property	property	NOUN
ftr-445	573	33	that	that	PRON
ftr-445	573	34	would	would	AUX
ftr-445	573	35	have	have	AUX
ftr-445	573	36	been	be	AUX
ftr-445	573	37	included	include	VERB
ftr-445	573	38	tunder	tunder	NOUN
ftr-445	573	39	sections	section	NOUN
ftr-445	573	40	2036	2036	NUM
ftr-445	573	41	through	through	ADP
ftr-445	573	42	2038	2038	NUM
ftr-445	573	43	or	or	CCONJ
ftr-445	573	44	section	section	NOUN
ftr-445	573	45	2042	2042	NUM
ftr-445	573	46	had	have	VERB
ftr-445	573	47	the	the	DET
ftr-445	573	48	gift	gift	NOUN
ftr-445	573	49	not	not	PART
ftr-445	573	50	been	be	AUX
ftr-445	573	51	made	make	VERB
ftr-445	573	52	.	.	PUNCT
ftr-445	573	53	)	)	PUNCT
ftr-445	574	1	before	before	ADP
ftr-445	574	2	1981	1981	NUM
ftr-445	574	3	,	,	PUNCT
ftr-445	574	4	most	most	ADJ
ftr-445	574	5	of	of	ADP
ftr-445	574	6	the	the	DET
ftr-445	574	7	litigation	litigation	NOUN
ftr-445	574	8	and	and	CCONJ
ftr-445	574	9	rulings	ruling	NOUN
ftr-445	574	10	under	under	ADP
ftr-445	574	11	section	section	NOUN
ftr-445	574	12	2035	2035	NUM
ftr-445	574	13	concerned	concern	VERB
ftr-445	574	14	nontainted	nontainte	VERB
ftr-445	574	15	gifts	gift	NOUN
ftr-445	574	16	-	-	PUNCT
ftr-445	574	17	gifts	gift	NOUN
ftr-445	574	18	of	of	ADP
ftr-445	574	19	property	property	NOUN
ftr-445	574	20	that	that	PRON
ftr-445	574	21	would	would	AUX
ftr-445	574	22	have	have	AUX
ftr-445	574	23	been	be	AUX
ftr-445	574	24	included	include	VERB
ftr-445	574	25	in	in	ADP
ftr-445	574	26	the	the	DET
ftr-445	574	27	donor	donor	NOUN
ftr-445	574	28	's	's	PART
ftr-445	574	29	gross	gross	ADJ
ftr-445	574	30	estate	estate	NOUN
ftr-445	574	31	under	under	ADP
ftr-445	574	32	section	section	NOUN
ftr-445	574	33	2033	2033	NUM
ftr-445	574	34	had	have	VERB
ftr-445	574	35	the	the	DET
ftr-445	574	36	gift	gift	NOUN
ftr-445	574	37	not	not	PART
ftr-445	574	38	been	be	AUX
ftr-445	574	39	made	make	VERB
ftr-445	574	40	.	.	PUNCT
ftr-445	575	1	the	the	DET
ftr-445	575	2	practice	practice	NOUN
ftr-445	575	3	under	under	ADP
ftr-445	575	4	the	the	DET
ftr-445	575	5	case	case	NOUN
ftr-445	575	6	law	law	NOUN
ftr-445	575	7	and	and	CCONJ
ftr-445	575	8	rulings	ruling	NOUN
ftr-445	575	9	,	,	PUNCT
ftr-445	575	10	supported	support	VERB
ftr-445	575	11	by	by	ADP
ftr-445	575	12	the	the	DET
ftr-445	575	13	language	language	NOUN
ftr-445	575	14	of	of	ADP
ftr-445	575	15	the	the	DET
ftr-445	575	16	statute	statute	NOUN
ftr-445	575	17	,	,	PUNCT
ftr-445	575	18	'	'	PUNCT
ftr-445	575	19	was	be	AUX
ftr-445	575	20	to	to	PART
ftr-445	575	21	revalue	revalue	VERB
ftr-445	575	22	the	the	DET
ftr-445	575	23	donated	donate	VERB
ftr-445	575	24	property	property	NOUN
ftr-445	575	25	as	as	ADP
ftr-445	575	26	of	of	ADP
ftr-445	575	27	the	the	DET
ftr-445	575	28	date	date	NOUN
ftr-445	575	29	of	of	ADP
ftr-445	575	30	death	death	NOUN
ftr-445	575	31	and	and	CCONJ
ftr-445	575	32	include	include	VERB
ftr-445	575	33	that	that	DET
ftr-445	575	34	amount	amount	NOUN
ftr-445	575	35	in	in	ADP
ftr-445	575	36	the	the	DET
ftr-445	575	37	tax	tax	NOUN
ftr-445	575	38	liability	liability	NOUN
ftr-445	575	39	in	in	ADP
ftr-445	575	40	the	the	DET
ftr-445	575	41	case	case	NOUN
ftr-445	575	42	of	of	ADP
ftr-445	575	43	premature	premature	ADJ
ftr-445	575	44	death	death	NOUN
ftr-445	575	45	,	,	PUNCT
ftr-445	575	46	which	which	PRON
ftr-445	575	47	should	should	AUX
ftr-445	575	48	be	be	AUX
ftr-445	575	49	allowed	allow	VERB
ftr-445	575	50	to	to	PART
ftr-445	575	51	succeed	succeed	VERB
ftr-445	575	52	only	only	ADV
ftr-445	575	53	if	if	SCONJ
ftr-445	575	54	the	the	DET
ftr-445	575	55	insured	insure	VERB
ftr-445	575	56	lives	life	NOUN
ftr-445	575	57	for	for	ADP
ftr-445	575	58	more	more	ADJ
ftr-445	575	59	than	than	ADP
ftr-445	575	60	three	three	NUM
ftr-445	575	61	years	year	NOUN
ftr-445	575	62	.	.	PUNCT
ftr-445	576	1	82	82	NUM
ftr-445	576	2	.	.	PUNCT
ftr-445	577	1	see	see	VERB
ftr-445	577	2	also	also	ADV
ftr-445	577	3	sherman	sherman	PROPN
ftr-445	577	4	,	,	PUNCT
ftr-445	577	5	supra	supra	PROPN
ftr-445	577	6	note	note	PROPN
ftr-445	577	7	43	43	NUM
ftr-445	577	8	,	,	PUNCT
ftr-445	577	9	at	at	ADP
ftr-445	577	10	131	131	NUM
ftr-445	577	11	-	-	SYM
ftr-445	577	12	37	37	NUM
ftr-445	577	13	.	.	PUNCT
ftr-445	577	14	83	83	NUM
ftr-445	577	15	.	.	PUNCT
ftr-445	578	1	see	see	VERB
ftr-445	578	2	irc	irc	ADV
ftr-445	578	3	§	§	PROPN
ftr-445	578	4	2035(b	2035(b	NUM
ftr-445	578	5	)	)	PUNCT
ftr-445	578	6	;	;	PUNCT
ftr-445	578	7	see	see	VERB
ftr-445	578	8	also	also	ADV
ftr-445	578	9	supra	supra	ADJ
ftr-445	578	10	note	note	NOUN
ftr-445	578	11	46	46	NUM
ftr-445	578	12	.	.	PUNCT
ftr-445	579	1	any	any	DET
ftr-445	579	2	gift	gift	NOUN
ftr-445	579	3	tax	tax	NOUN
ftr-445	579	4	paid	pay	VERB
ftr-445	579	5	on	on	ADP
ftr-445	579	6	the	the	DET
ftr-445	579	7	gift	gift	NOUN
ftr-445	579	8	is	be	AUX
ftr-445	579	9	also	also	ADV
ftr-445	579	10	included	include	VERB
ftr-445	579	11	.	.	PUNCT
ftr-445	580	1	see	see	VERB
ftr-445	580	2	irc	irc	ADV
ftr-445	580	3	§	§	PROPN
ftr-445	580	4	2035(b	2035(b	NUM
ftr-445	580	5	)	)	PUNCT
ftr-445	580	6	.	.	PUNCT
ftr-445	581	1	84	84	NUM
ftr-445	581	2	.	.	PUNCT
ftr-445	582	1	see	see	VERB
ftr-445	582	2	supra	supra	ADJ
ftr-445	582	3	text	text	NOUN
ftr-445	582	4	accompanying	accompanying	ADJ
ftr-445	582	5	notes	note	NOUN
ftr-445	582	6	43	43	NUM
ftr-445	582	7	-	-	SYM
ftr-445	582	8	44	44	NUM
ftr-445	582	9	.	.	PUNCT
ftr-445	582	10	85	85	NUM
ftr-445	582	11	.	.	PUNCT
ftr-445	583	1	irc	irc	AUX
ftr-445	583	2	§	§	PROPN
ftr-445	583	3	2035	2035	NUM
ftr-445	583	4	then	then	ADV
ftr-445	583	5	provided	provide	VERB
ftr-445	583	6	that	that	SCONJ
ftr-445	583	7	the	the	DET
ftr-445	583	8	decedent	decedent	NOUN
ftr-445	583	9	's	's	PART
ftr-445	583	10	gross	gross	ADJ
ftr-445	583	11	estate	estate	NOUN
ftr-445	583	12	includes	include	VERB
ftr-445	583	13	"	"	PUNCT
ftr-445	583	14	the	the	DET
ftr-445	583	15	value	value	NOUN
ftr-445	583	16	of	of	ADP
ftr-445	583	17	all	all	DET
ftr-445	583	18	property	property	NOUN
ftr-445	583	19	to	to	ADP
ftr-445	583	20	the	the	DET
ftr-445	583	21	extent	extent	NOUN
ftr-445	583	22	of	of	ADP
ftr-445	583	23	any	any	DET
ftr-445	583	24	interest	interest	NOUN
ftr-445	583	25	therein	therein	ADV
ftr-445	583	26	of	of	ADP
ftr-445	583	27	which	which	PRON
ftr-445	583	28	the	the	DET
ftr-445	583	29	decedent	decedent	NOUN
ftr-445	583	30	has	have	AUX
ftr-445	583	31	at	at	ADP
ftr-445	583	32	any	any	DET
ftr-445	583	33	time	time	NOUN
ftr-445	583	34	made	make	VERB
ftr-445	583	35	a	a	DET
ftr-445	583	36	transfer	transfer	NOUN
ftr-445	583	37	...	...	PUNCT
ftr-445	583	38	in	in	ADP
ftr-445	583	39	contemplation	contemplation	NOUN
ftr-445	583	40	of	of	ADP
ftr-445	583	41	his	his	PRON
ftr-445	583	42	death	death	NOUN
ftr-445	583	43	.	.	PUNCT
ftr-445	583	44	"	"	PUNCT
ftr-445	584	1	19991	19991	NUM
ftr-445	584	2	florida	florida	PROPN
ftr-445	584	3	tax	tax	NOUN
ftr-445	584	4	review	review	NOUN
ftr-445	584	5	donor	donor	NOUN
ftr-445	584	6	's	's	PART
ftr-445	584	7	gross	gross	ADJ
ftr-445	584	8	estate.86	estate.86	NOUN
ftr-445	584	9	(	(	PUNCT
ftr-445	584	10	we	we	PRON
ftr-445	584	11	sometimes	sometimes	ADV
ftr-445	584	12	call	call	VERB
ftr-445	584	13	this	this	PRON
ftr-445	584	14	the	the	DET
ftr-445	584	15	death	death	NOUN
ftr-445	584	16	-	-	PUNCT
ftr-445	584	17	time	time	NOUN
ftr-445	584	18	-	-	PUNCT
ftr-445	584	19	value	value	NOUN
ftr-445	584	20	-	-	PUNCT
ftr-445	584	21	of	of	ADP
ftr-445	584	22	-	-	PUNCT
ftr-445	584	23	thegift	thegift	NOUN
ftr-445	584	24	method	method	NOUN
ftr-445	584	25	of	of	ADP
ftr-445	584	26	calculating	calculate	VERB
ftr-445	584	27	the	the	DET
ftr-445	584	28	amount	amount	NOUN
ftr-445	584	29	includible	includible	NOUN
ftr-445	584	30	.	.	PUNCT
ftr-445	584	31	)	)	PUNCT
ftr-445	585	1	we	we	PRON
ftr-445	585	2	argue	argue	VERB
ftr-445	585	3	that	that	SCONJ
ftr-445	585	4	even	even	ADV
ftr-445	585	5	before	before	ADP
ftr-445	585	6	the	the	DET
ftr-445	585	7	1997	1997	NUM
ftr-445	585	8	act	act	NOUN
ftr-445	585	9	expressly	expressly	ADV
ftr-445	585	10	adopted	adopt	VERB
ftr-445	585	11	the	the	DET
ftr-445	585	12	whatwould	whatwould	AUX
ftr-445	585	13	-	-	PUNCT
ftr-445	585	14	have	have	AUX
ftr-445	585	15	-	-	PUNCT
ftr-445	585	16	been	be	AUX
ftr-445	585	17	-	-	PUNCT
ftr-445	585	18	included	include	VERB
ftr-445	585	19	method	method	NOUN
ftr-445	585	20	,	,	PUNCT
ftr-445	585	21	the	the	DET
ftr-445	585	22	use	use	NOUN
ftr-445	585	23	of	of	ADP
ftr-445	585	24	that	that	DET
ftr-445	585	25	method	method	NOUN
ftr-445	585	26	for	for	ADP
ftr-445	585	27	gifts	gift	NOUN
ftr-445	585	28	of	of	ADP
ftr-445	585	29	a	a	DET
ftr-445	585	30	life	life	NOUN
ftr-445	585	31	insurance	insurance	NOUN
ftr-445	585	32	policy	policy	NOUN
ftr-445	585	33	would	would	AUX
ftr-445	585	34	have	have	AUX
ftr-445	585	35	avoided	avoid	VERB
ftr-445	585	36	many	many	ADJ
ftr-445	585	37	difficulties	difficulty	NOUN
ftr-445	585	38	and	and	CCONJ
ftr-445	585	39	would	would	AUX
ftr-445	585	40	have	have	AUX
ftr-445	585	41	led	lead	VERB
ftr-445	585	42	to	to	ADP
ftr-445	585	43	a	a	DET
ftr-445	585	44	more	more	ADV
ftr-445	585	45	sound	sound	NOUN
ftr-445	585	46	result.87	result.87	NOUN
ftr-445	585	47	we	we	PRON
ftr-445	585	48	want	want	VERB
ftr-445	585	49	to	to	PART
ftr-445	585	50	emphasize	emphasize	VERB
ftr-445	585	51	that	that	SCONJ
ftr-445	585	52	using	use	VERB
ftr-445	585	53	that	that	DET
ftr-445	585	54	method	method	NOUN
ftr-445	585	55	is	be	AUX
ftr-445	585	56	not	not	PART
ftr-445	585	57	essential	essential	ADJ
ftr-445	585	58	for	for	ADP
ftr-445	585	59	a	a	DET
ftr-445	585	60	gift	gift	NOUN
ftr-445	585	61	of	of	ADP
ftr-445	585	62	a	a	DET
ftr-445	585	63	life	life	NOUN
ftr-445	585	64	insurance	insurance	NOUN
ftr-445	585	65	policy.8	policy.8	VERB
ftr-445	585	66	the	the	DET
ftr-445	585	67	old	old	ADJ
ftr-445	585	68	death	death	NOUN
ftr-445	585	69	-	-	PUNCT
ftr-445	585	70	time	time	NOUN
ftr-445	585	71	-	-	PUNCT
ftr-445	585	72	valueof	valueof	ADP
ftr-445	585	73	-	-	PUNCT
ftr-445	585	74	the	the	DET
ftr-445	585	75	-	-	PUNCT
ftr-445	585	76	gift	gift	NOUN
ftr-445	585	77	method	method	NOUN
ftr-445	585	78	,	,	PUNCT
ftr-445	585	79	properly	properly	ADV
ftr-445	585	80	applied	apply	VERB
ftr-445	585	81	,	,	PUNCT
ftr-445	585	82	would	would	AUX
ftr-445	585	83	reach	reach	VERB
ftr-445	585	84	the	the	DET
ftr-445	585	85	correct	correct	ADJ
ftr-445	585	86	result	result	NOUN
ftr-445	585	87	in	in	ADP
ftr-445	585	88	the	the	DET
ftr-445	585	89	case	case	NOUN
ftr-445	585	90	of	of	ADP
ftr-445	585	91	a	a	DET
ftr-445	585	92	gift	gift	NOUN
ftr-445	585	93	of	of	ADP
ftr-445	585	94	a	a	DET
ftr-445	585	95	life	life	NOUN
ftr-445	585	96	insurance	insurance	NOUN
ftr-445	585	97	policy	policy	NOUN
ftr-445	585	98	within	within	ADP
ftr-445	585	99	three	three	NUM
ftr-445	585	100	years	year	NOUN
ftr-445	585	101	of	of	ADP
ftr-445	585	102	death	death	NOUN
ftr-445	585	103	.	.	PUNCT
ftr-445	586	1	the	the	DET
ftr-445	586	2	advantage	advantage	NOUN
ftr-445	586	3	of	of	ADP
ftr-445	586	4	the	the	DET
ftr-445	586	5	new	new	ADJ
ftr-445	586	6	what	what	PRON
ftr-445	586	7	-	-	PUNCT
ftr-445	586	8	would	would	AUX
ftr-445	586	9	-	-	PUNCT
ftr-445	586	10	have	have	AUX
ftr-445	586	11	-	-	PUNCT
ftr-445	586	12	been	be	AUX
ftr-445	586	13	-	-	PUNCT
ftr-445	586	14	included	include	VERB
ftr-445	586	15	method	method	NOUN
ftr-445	586	16	is	be	AUX
ftr-445	586	17	that	that	SCONJ
ftr-445	586	18	the	the	DET
ftr-445	586	19	correct	correct	ADJ
ftr-445	586	20	result	result	NOUN
ftr-445	586	21	is	be	AUX
ftr-445	586	22	much	much	ADV
ftr-445	586	23	easier	easy	ADJ
ftr-445	586	24	to	to	PART
ftr-445	586	25	recognize	recognize	VERB
ftr-445	586	26	.	.	PUNCT
ftr-445	587	1	in	in	ADP
ftr-445	587	2	fact	fact	NOUN
ftr-445	587	3	,	,	PUNCT
ftr-445	587	4	even	even	ADV
ftr-445	587	5	under	under	ADP
ftr-445	587	6	the	the	DET
ftr-445	587	7	death	death	NOUN
ftr-445	587	8	-	-	PUNCT
ftr-445	587	9	timevalue	timevalue	NOUN
ftr-445	587	10	-	-	PUNCT
ftr-445	587	11	of	of	ADP
ftr-445	587	12	-	-	PUNCT
ftr-445	587	13	the	the	DET
ftr-445	587	14	-	-	PUNCT
ftr-445	587	15	gift	gift	NOUN
ftr-445	587	16	method	method	NOUN
ftr-445	587	17	,	,	PUNCT
ftr-445	587	18	the	the	DET
ftr-445	587	19	courts	court	NOUN
ftr-445	587	20	and	and	CCONJ
ftr-445	587	21	the	the	DET
ftr-445	587	22	service	service	NOUN
ftr-445	587	23	did	do	AUX
ftr-445	587	24	reach	reach	VERB
ftr-445	587	25	the	the	DET
ftr-445	587	26	correct	correct	ADJ
ftr-445	587	27	86	86	NUM
ftr-445	587	28	.	.	PUNCT
ftr-445	588	1	this	this	DET
ftr-445	588	2	practice	practice	NOUN
ftr-445	588	3	sometimes	sometimes	ADV
ftr-445	588	4	proved	prove	VERB
ftr-445	588	5	troublesome	troublesome	ADJ
ftr-445	588	6	.	.	PUNCT
ftr-445	589	1	see	see	VERB
ftr-445	589	2	,	,	PUNCT
ftr-445	589	3	e.g.	e.g.	ADV
ftr-445	589	4	,	,	PUNCT
ftr-445	589	5	commissioner	commissioner	NOUN
ftr-445	589	6	v.	v.	ADP
ftr-445	589	7	estate	estate	NOUN
ftr-445	589	8	of	of	ADP
ftr-445	589	9	gidwitz	gidwitz	NOUN
ftr-445	589	10	,	,	PUNCT
ftr-445	589	11	196	196	NUM
ftr-445	589	12	f.2d	f.2d	NOUN
ftr-445	589	13	813	813	NUM
ftr-445	589	14	(	(	PUNCT
ftr-445	589	15	7th	7th	ADJ
ftr-445	589	16	cir	cir	NOUN
ftr-445	589	17	.	.	PROPN
ftr-445	589	18	1952	1952	NUM
ftr-445	589	19	)	)	PUNCT
ftr-445	590	1	(	(	PUNCT
ftr-445	590	2	income	income	NOUN
ftr-445	590	3	generated	generate	VERB
ftr-445	590	4	by	by	ADP
ftr-445	590	5	property	property	NOUN
ftr-445	590	6	transferred	transfer	VERB
ftr-445	590	7	within	within	ADP
ftr-445	590	8	three	three	NUM
ftr-445	590	9	years	year	NOUN
ftr-445	590	10	of	of	ADP
ftr-445	590	11	death	death	NOUN
ftr-445	590	12	not	not	PART
ftr-445	590	13	includible	includible	VERB
ftr-445	590	14	in	in	ADP
ftr-445	590	15	donor	donor	NOUN
ftr-445	590	16	's	's	PART
ftr-445	590	17	gross	gross	ADJ
ftr-445	590	18	estate	estate	NOUN
ftr-445	590	19	)	)	PUNCT
ftr-445	590	20	;	;	PUNCT
ftr-445	590	21	rev	rev	PROPN
ftr-445	590	22	.	.	PROPN
ftr-445	591	1	rul	rul	PROPN
ftr-445	591	2	.	.	PUNCT
ftr-445	591	3	80	80	NUM
ftr-445	591	4	-	-	SYM
ftr-445	591	5	336	336	NUM
ftr-445	591	6	,	,	PUNCT
ftr-445	591	7	80	80	NUM
ftr-445	591	8	-	-	SYM
ftr-445	591	9	2	2	NUM
ftr-445	591	10	c.b	c.b	PROPN
ftr-445	591	11	.	.	PROPN
ftr-445	591	12	271	271	NUM
ftr-445	591	13	(	(	PUNCT
ftr-445	591	14	death	death	NOUN
ftr-445	591	15	-	-	PUNCT
ftr-445	591	16	time	time	NOUN
ftr-445	591	17	value	value	NOUN
ftr-445	591	18	of	of	ADP
ftr-445	591	19	gift	gift	NOUN
ftr-445	591	20	of	of	ADP
ftr-445	591	21	stock	stock	NOUN
ftr-445	591	22	within	within	ADP
ftr-445	591	23	three	three	NUM
ftr-445	591	24	years	year	NOUN
ftr-445	591	25	of	of	ADP
ftr-445	591	26	death	death	NOUN
ftr-445	591	27	includes	include	VERB
ftr-445	591	28	the	the	DET
ftr-445	591	29	value	value	NOUN
ftr-445	591	30	of	of	ADP
ftr-445	591	31	post	post	ADJ
ftr-445	591	32	-	-	ADJ
ftr-445	591	33	gift	gift	ADJ
ftr-445	591	34	stock	stock	NOUN
ftr-445	591	35	dividends	dividend	NOUN
ftr-445	591	36	paid	pay	VERB
ftr-445	591	37	before	before	ADP
ftr-445	591	38	death	death	NOUN
ftr-445	591	39	)	)	PUNCT
ftr-445	591	40	;	;	PUNCT
ftr-445	591	41	rev	rev	PROPN
ftr-445	591	42	.	.	PROPN
ftr-445	592	1	rul	rul	PROPN
ftr-445	592	2	.	.	PUNCT
ftr-445	593	1	72	72	NUM
ftr-445	593	2	-	-	SYM
ftr-445	593	3	282	282	NUM
ftr-445	593	4	,	,	PUNCT
ftr-445	593	5	72	72	NUM
ftr-445	593	6	-	-	SYM
ftr-445	593	7	1	1	NUM
ftr-445	593	8	c.b	c.b	PROPN
ftr-445	593	9	.	.	PROPN
ftr-445	593	10	306	306	NUM
ftr-445	593	11	(	(	PUNCT
ftr-445	593	12	value	value	NOUN
ftr-445	593	13	of	of	ADP
ftr-445	593	14	gift	gift	NOUN
ftr-445	593	15	included	include	VERB
ftr-445	593	16	in	in	ADP
ftr-445	593	17	donor	donor	NOUN
ftr-445	593	18	's	's	PART
ftr-445	593	19	gross	gross	ADJ
ftr-445	593	20	estate	estate	NOUN
ftr-445	593	21	at	at	ADP
ftr-445	593	22	its	its	PRON
ftr-445	593	23	death	death	NOUN
ftr-445	593	24	-	-	PUNCT
ftr-445	593	25	time	time	NOUN
ftr-445	593	26	value	value	NOUN
ftr-445	593	27	even	even	ADV
ftr-445	593	28	though	though	SCONJ
ftr-445	593	29	the	the	DET
ftr-445	593	30	donee	donee	NOUN
ftr-445	593	31	had	have	AUX
ftr-445	593	32	sold	sell	VERB
ftr-445	593	33	the	the	DET
ftr-445	593	34	donated	donate	VERB
ftr-445	593	35	property	property	NOUN
ftr-445	593	36	before	before	ADP
ftr-445	593	37	the	the	DET
ftr-445	593	38	donor	donor	NOUN
ftr-445	593	39	's	's	PART
ftr-445	593	40	death	death	NOUN
ftr-445	593	41	)	)	PUNCT
ftr-445	593	42	.	.	PUNCT
ftr-445	594	1	87	87	NUM
ftr-445	594	2	.	.	PUNCT
ftr-445	595	1	even	even	ADV
ftr-445	595	2	before	before	SCONJ
ftr-445	595	3	congress	congress	PROPN
ftr-445	595	4	confined	confine	VERB
ftr-445	595	5	§	§	PROPN
ftr-445	595	6	2035	2035	NUM
ftr-445	595	7	to	to	ADP
ftr-445	595	8	tainted	tainted	ADJ
ftr-445	595	9	gifts	gift	NOUN
ftr-445	595	10	,	,	PUNCT
ftr-445	595	11	the	the	DET
ftr-445	595	12	courts	court	NOUN
ftr-445	595	13	had	have	AUX
ftr-445	595	14	at	at	ADV
ftr-445	595	15	least	least	ADJ
ftr-445	595	16	indirectly	indirectly	ADV
ftr-445	595	17	recognized	recognize	VERB
ftr-445	595	18	that	that	SCONJ
ftr-445	595	19	the	the	DET
ftr-445	595	20	proper	proper	ADJ
ftr-445	595	21	amount	amount	NOUN
ftr-445	595	22	includible	includible	NOUN
ftr-445	595	23	in	in	ADP
ftr-445	595	24	the	the	DET
ftr-445	595	25	case	case	NOUN
ftr-445	595	26	of	of	ADP
ftr-445	595	27	one	one	NUM
ftr-445	595	28	type	type	NOUN
ftr-445	595	29	of	of	ADP
ftr-445	595	30	tainted	tainted	ADJ
ftr-445	595	31	gift	gift	NOUN
ftr-445	595	32	,	,	PUNCT
ftr-445	595	33	a	a	DET
ftr-445	595	34	gift	gift	NOUN
ftr-445	595	35	of	of	ADP
ftr-445	595	36	a	a	DET
ftr-445	595	37	retained	retain	VERB
ftr-445	595	38	life	life	NOUN
ftr-445	595	39	estate	estate	NOUN
ftr-445	595	40	within	within	ADP
ftr-445	595	41	three	three	NUM
ftr-445	595	42	years	year	NOUN
ftr-445	595	43	of	of	ADP
ftr-445	595	44	death	death	NOUN
ftr-445	595	45	,	,	PUNCT
ftr-445	595	46	was	be	AUX
ftr-445	595	47	the	the	DET
ftr-445	595	48	amount	amount	NOUN
ftr-445	595	49	that	that	PRON
ftr-445	595	50	would	would	AUX
ftr-445	595	51	have	have	AUX
ftr-445	595	52	been	be	AUX
ftr-445	595	53	included	include	VERB
ftr-445	595	54	had	have	VERB
ftr-445	595	55	the	the	DET
ftr-445	595	56	gift	gift	NOUN
ftr-445	595	57	not	not	PART
ftr-445	595	58	been	be	AUX
ftr-445	595	59	made	make	VERB
ftr-445	595	60	-	-	PUNCT
ftr-445	595	61	the	the	DET
ftr-445	595	62	full	full	ADJ
ftr-445	595	63	value	value	NOUN
ftr-445	595	64	of	of	ADP
ftr-445	595	65	the	the	DET
ftr-445	595	66	property	property	NOUN
ftr-445	595	67	,	,	PUNCT
ftr-445	595	68	not	not	PART
ftr-445	595	69	the	the	DET
ftr-445	595	70	death	death	NOUN
ftr-445	595	71	-	-	PUNCT
ftr-445	595	72	time	time	NOUN
ftr-445	595	73	value	value	NOUN
ftr-445	595	74	of	of	ADP
ftr-445	595	75	the	the	DET
ftr-445	595	76	then	then	ADV
ftr-445	595	77	-	-	PUNCT
ftr-445	595	78	expired	expire	VERB
ftr-445	595	79	life	life	NOUN
ftr-445	595	80	estate	estate	NOUN
ftr-445	595	81	.	.	PUNCT
ftr-445	596	1	see	see	VERB
ftr-445	596	2	,	,	PUNCT
ftr-445	596	3	e.g.	e.g.	ADV
ftr-445	596	4	,	,	PUNCT
ftr-445	596	5	united	united	PROPN
ftr-445	596	6	states	states	PROPN
ftr-445	596	7	v.	v.	PROPN
ftr-445	596	8	allen	allen	PROPN
ftr-445	596	9	,	,	PUNCT
ftr-445	596	10	293	293	NUM
ftr-445	596	11	f.2d	f.2d	ADP
ftr-445	596	12	916	916	NUM
ftr-445	596	13	,	,	PUNCT
ftr-445	596	14	917	917	NUM
ftr-445	596	15	-	-	SYM
ftr-445	596	16	18	18	NUM
ftr-445	596	17	(	(	PUNCT
ftr-445	596	18	10th	10th	ADJ
ftr-445	596	19	cir	cir	NOUN
ftr-445	596	20	.	.	PUNCT
ftr-445	597	1	1961	1961	NUM
ftr-445	597	2	)	)	PUNCT
ftr-445	598	1	(	(	PUNCT
ftr-445	598	2	although	although	SCONJ
ftr-445	598	3	the	the	DET
ftr-445	598	4	decedent	decedent	NOUN
ftr-445	598	5	sold	sell	VERB
ftr-445	598	6	her	her	PRON
ftr-445	598	7	retained	retain	VERB
ftr-445	598	8	life	life	NOUN
ftr-445	598	9	income	income	NOUN
ftr-445	598	10	interest	interest	NOUN
ftr-445	598	11	within	within	ADP
ftr-445	598	12	three	three	NUM
ftr-445	598	13	years	year	NOUN
ftr-445	598	14	of	of	ADP
ftr-445	598	15	death	death	NOUN
ftr-445	598	16	for	for	ADP
ftr-445	598	17	more	more	ADJ
ftr-445	598	18	than	than	ADP
ftr-445	598	19	its	its	PRON
ftr-445	598	20	value	value	NOUN
ftr-445	598	21	,	,	PUNCT
ftr-445	598	22	the	the	DET
ftr-445	598	23	court	court	NOUN
ftr-445	598	24	held	hold	VERB
ftr-445	598	25	that	that	SCONJ
ftr-445	598	26	the	the	DET
ftr-445	598	27	consideration	consideration	NOUN
ftr-445	598	28	received	receive	VERB
ftr-445	598	29	was	be	AUX
ftr-445	598	30	not	not	PART
ftr-445	598	31	adequate	adequate	ADJ
ftr-445	598	32	for	for	ADP
ftr-445	598	33	estate	estate	NOUN
ftr-445	598	34	tax	tax	NOUN
ftr-445	598	35	purposes	purpose	NOUN
ftr-445	598	36	because	because	SCONJ
ftr-445	598	37	it	it	PRON
ftr-445	598	38	was	be	AUX
ftr-445	598	39	less	less	ADJ
ftr-445	598	40	than	than	SCONJ
ftr-445	598	41	would	would	AUX
ftr-445	598	42	have	have	AUX
ftr-445	598	43	been	be	AUX
ftr-445	598	44	included	include	VERB
ftr-445	598	45	in	in	ADP
ftr-445	598	46	her	her	PRON
ftr-445	598	47	gross	gross	ADJ
ftr-445	598	48	estate	estate	NOUN
ftr-445	598	49	if	if	SCONJ
ftr-445	598	50	the	the	DET
ftr-445	598	51	"	"	PUNCT
ftr-445	598	52	sale	sale	NOUN
ftr-445	598	53	"	"	PUNCT
ftr-445	598	54	had	have	AUX
ftr-445	598	55	not	not	PART
ftr-445	598	56	taken	take	VERB
ftr-445	598	57	place	place	NOUN
ftr-445	598	58	)	)	PUNCT
ftr-445	598	59	;	;	PUNCT
ftr-445	598	60	estate	estate	NOUN
ftr-445	598	61	of	of	ADP
ftr-445	598	62	d'ambrosio	d'ambrosio	PROPN
ftr-445	598	63	v.	v.	PROPN
ftr-445	598	64	commissioner	commissioner	PROPN
ftr-445	598	65	,	,	PUNCT
ftr-445	598	66	101	101	NUM
ftr-445	598	67	f.3d	f.3d	NUM
ftr-445	598	68	309	309	NUM
ftr-445	598	69	,	,	PUNCT
ftr-445	598	70	312	312	NUM
ftr-445	598	71	(	(	PUNCT
ftr-445	598	72	3d	3d	NUM
ftr-445	598	73	cir	cir	NOUN
ftr-445	598	74	.	.	PUNCT
ftr-445	598	75	1996	1996	NUM
ftr-445	598	76	)	)	PUNCT
ftr-445	599	1	(	(	PUNCT
ftr-445	599	2	citing	cite	VERB
ftr-445	599	3	allen	allen	VERB
ftr-445	599	4	with	with	ADP
ftr-445	599	5	approval	approval	NOUN
ftr-445	599	6	)	)	PUNCT
ftr-445	599	7	.	.	PUNCT
ftr-445	600	1	also	also	ADV
ftr-445	600	2	,	,	PUNCT
ftr-445	600	3	well	well	ADV
ftr-445	600	4	before	before	SCONJ
ftr-445	600	5	congress	congress	PROPN
ftr-445	600	6	confined	confine	VERB
ftr-445	600	7	§	§	PROPN
ftr-445	600	8	2035	2035	NUM
ftr-445	600	9	to	to	ADP
ftr-445	600	10	tainted	tainted	ADJ
ftr-445	600	11	gifts	gift	NOUN
ftr-445	600	12	,	,	PUNCT
ftr-445	600	13	congress	congress	PROPN
ftr-445	600	14	itself	itself	PRON
ftr-445	600	15	had	have	AUX
ftr-445	600	16	expressly	expressly	ADV
ftr-445	600	17	recognized	recognize	VERB
ftr-445	600	18	that	that	SCONJ
ftr-445	600	19	the	the	DET
ftr-445	600	20	proper	proper	ADJ
ftr-445	600	21	amount	amount	NOUN
ftr-445	600	22	includible	includible	NOUN
ftr-445	600	23	in	in	ADP
ftr-445	600	24	the	the	DET
ftr-445	600	25	case	case	NOUN
ftr-445	600	26	of	of	ADP
ftr-445	600	27	another	another	DET
ftr-445	600	28	type	type	NOUN
ftr-445	600	29	of	of	ADP
ftr-445	600	30	tainted	tainted	ADJ
ftr-445	600	31	gift	gift	NOUN
ftr-445	600	32	,	,	PUNCT
ftr-445	600	33	a	a	DET
ftr-445	600	34	relinquishment	relinquishment	NOUN
ftr-445	600	35	of	of	ADP
ftr-445	600	36	a	a	DET
ftr-445	600	37	retained	retain	VERB
ftr-445	600	38	power	power	NOUN
ftr-445	600	39	to	to	PART
ftr-445	600	40	revoke	revoke	VERB
ftr-445	600	41	within	within	ADP
ftr-445	600	42	three	three	NUM
ftr-445	600	43	years	year	NOUN
ftr-445	600	44	of	of	ADP
ftr-445	600	45	death	death	NOUN
ftr-445	600	46	,	,	PUNCT
ftr-445	600	47	is	be	AUX
ftr-445	600	48	the	the	DET
ftr-445	600	49	amount	amount	NOUN
ftr-445	600	50	that	that	PRON
ftr-445	600	51	would	would	AUX
ftr-445	600	52	have	have	AUX
ftr-445	600	53	been	be	AUX
ftr-445	600	54	included	include	VERB
ftr-445	600	55	had	have	VERB
ftr-445	600	56	the	the	DET
ftr-445	600	57	gift	gift	NOUN
ftr-445	600	58	not	not	PART
ftr-445	600	59	been	be	AUX
ftr-445	600	60	made	make	VERB
ftr-445	600	61	-	-	PUNCT
ftr-445	600	62	the	the	DET
ftr-445	600	63	full	full	ADJ
ftr-445	600	64	value	value	NOUN
ftr-445	600	65	of	of	ADP
ftr-445	600	66	the	the	DET
ftr-445	600	67	property	property	NOUN
ftr-445	600	68	,	,	PUNCT
ftr-445	600	69	not	not	PART
ftr-445	600	70	the	the	DET
ftr-445	600	71	death	death	NOUN
ftr-445	600	72	-	-	PUNCT
ftr-445	600	73	time	time	NOUN
ftr-445	600	74	value	value	NOUN
ftr-445	600	75	of	of	ADP
ftr-445	600	76	the	the	DET
ftr-445	600	77	then	then	ADV
ftr-445	600	78	-	-	PUNCT
ftr-445	600	79	expired	expire	VERB
ftr-445	600	80	power	power	NOUN
ftr-445	600	81	to	to	PART
ftr-445	600	82	revoke	revoke	VERB
ftr-445	600	83	.	.	PUNCT
ftr-445	601	1	section	section	NOUN
ftr-445	601	2	2038	2038	NUM
ftr-445	601	3	of	of	ADP
ftr-445	601	4	the	the	DET
ftr-445	601	5	code	code	NOUN
ftr-445	601	6	has	have	AUX
ftr-445	601	7	long	long	ADV
ftr-445	601	8	expressly	expressly	ADV
ftr-445	601	9	so	so	ADV
ftr-445	601	10	provided	provide	VERB
ftr-445	601	11	.	.	PUNCT
ftr-445	602	1	see	see	VERB
ftr-445	602	2	irc	irc	PROPN
ftr-445	602	3	§	§	PROPN
ftr-445	602	4	2038(a)(1	2038(a)(1	NUM
ftr-445	602	5	)	)	PUNCT
ftr-445	602	6	(	(	PUNCT
ftr-445	602	7	applicable	applicable	ADJ
ftr-445	602	8	to	to	ADP
ftr-445	602	9	transfers	transfer	NOUN
ftr-445	602	10	after	after	ADP
ftr-445	602	11	june	june	PROPN
ftr-445	602	12	22	22	NUM
ftr-445	602	13	,	,	PUNCT
ftr-445	602	14	1936	1936	NUM
ftr-445	602	15	)	)	PUNCT
ftr-445	603	1	;	;	PUNCT
ftr-445	603	2	irc	irc	PROPN
ftr-445	603	3	§	§	PROPN
ftr-445	603	4	2038(a)(2	2038(a)(2	NUM
ftr-445	603	5	)	)	PUNCT
ftr-445	603	6	(	(	PUNCT
ftr-445	603	7	applicable	applicable	ADJ
ftr-445	603	8	to	to	ADP
ftr-445	603	9	transfers	transfer	NOUN
ftr-445	603	10	on	on	ADP
ftr-445	603	11	or	or	CCONJ
ftr-445	603	12	before	before	ADP
ftr-445	603	13	june	june	PROPN
ftr-445	603	14	22	22	NUM
ftr-445	603	15	,	,	PUNCT
ftr-445	603	16	1936	1936	NUM
ftr-445	603	17	)	)	PUNCT
ftr-445	603	18	.	.	PUNCT
ftr-445	604	1	the	the	DET
ftr-445	604	2	tax	tax	NOUN
ftr-445	604	3	reform	reform	PROPN
ftr-445	604	4	act	act	NOUN
ftr-445	604	5	of	of	ADP
ftr-445	604	6	1976	1976	NUM
ftr-445	604	7	substituted	substitute	VERB
ftr-445	604	8	"	"	PUNCT
ftr-445	604	9	during	during	ADP
ftr-445	604	10	the	the	DET
ftr-445	604	11	3	3	NUM
ftr-445	604	12	-	-	PUNCT
ftr-445	604	13	year	year	NOUN
ftr-445	604	14	period	period	NOUN
ftr-445	604	15	ending	end	VERB
ftr-445	604	16	on	on	ADP
ftr-445	604	17	the	the	DET
ftr-445	604	18	date	date	NOUN
ftr-445	604	19	of	of	ADP
ftr-445	604	20	the	the	DET
ftr-445	604	21	decedent	decedent	NOUN
ftr-445	604	22	's	's	PART
ftr-445	604	23	death	death	NOUN
ftr-445	604	24	"	"	PUNCT
ftr-445	604	25	for	for	ADP
ftr-445	604	26	"	"	PUNCT
ftr-445	604	27	in	in	ADP
ftr-445	604	28	contemplation	contemplation	NOUN
ftr-445	604	29	of	of	ADP
ftr-445	604	30	...	...	PUNCT
ftr-445	604	31	death	death	NOUN
ftr-445	604	32	.	.	PUNCT
ftr-445	604	33	"	"	PUNCT
ftr-445	604	34	see	see	VERB
ftr-445	604	35	tax	tax	NOUN
ftr-445	604	36	reform	reform	NOUN
ftr-445	604	37	act	act	NOUN
ftr-445	604	38	of	of	ADP
ftr-445	604	39	1976	1976	NUM
ftr-445	604	40	,	,	PUNCT
ftr-445	604	41	pub	pub	NOUN
ftr-445	604	42	.	.	PUNCT
ftr-445	605	1	l.	l.	PROPN
ftr-445	605	2	no	no	INTJ
ftr-445	605	3	.	.	PROPN
ftr-445	606	1	94	94	NUM
ftr-445	606	2	-	-	SYM
ftr-445	606	3	455	455	NUM
ftr-445	606	4	,	,	PUNCT
ftr-445	606	5	§	§	PROPN
ftr-445	606	6	2001(c)(1)(k	2001(c)(1)(k	NUM
ftr-445	606	7	)	)	PUNCT
ftr-445	606	8	,	,	PUNCT
ftr-445	606	9	90	90	NUM
ftr-445	606	10	stat	stat	NOUN
ftr-445	606	11	.	.	PUNCT
ftr-445	607	1	1520	1520	NUM
ftr-445	607	2	,	,	PUNCT
ftr-445	607	3	1852	1852	NUM
ftr-445	607	4	-	-	SYM
ftr-445	607	5	53	53	NUM
ftr-445	607	6	(	(	PUNCT
ftr-445	607	7	1976	1976	NUM
ftr-445	607	8	)	)	PUNCT
ftr-445	607	9	.	.	PUNCT
ftr-445	608	1	these	these	DET
ftr-445	608	2	express	express	ADJ
ftr-445	608	3	provisions	provision	NOUN
ftr-445	608	4	in	in	ADP
ftr-445	608	5	irc	irc	PROPN
ftr-445	608	6	§	§	PROPN
ftr-445	608	7	2038	2038	NUM
ftr-445	608	8	made	make	VERB
ftr-445	608	9	the	the	DET
ftr-445	608	10	reference	reference	NOUN
ftr-445	608	11	in	in	ADP
ftr-445	608	12	§	§	PROPN
ftr-445	608	13	2035	2035	NUM
ftr-445	608	14	to	to	ADP
ftr-445	608	15	§	§	PROPN
ftr-445	608	16	2038	2038	NUM
ftr-445	608	17	duplicative	duplicative	ADJ
ftr-445	608	18	and	and	CCONJ
ftr-445	608	19	unnecessary	unnecessary	ADJ
ftr-445	608	20	.	.	PUNCT
ftr-445	609	1	88	88	NUM
ftr-445	609	2	.	.	PUNCT
ftr-445	610	1	in	in	ADP
ftr-445	610	2	contrast	contrast	NOUN
ftr-445	610	3	,	,	PUNCT
ftr-445	610	4	use	use	NOUN
ftr-445	610	5	of	of	ADP
ftr-445	610	6	the	the	DET
ftr-445	610	7	what	what	PRON
ftr-445	610	8	-	-	PUNCT
ftr-445	610	9	would	would	AUX
ftr-445	610	10	-	-	PUNCT
ftr-445	610	11	have	have	AUX
ftr-445	610	12	-	-	PUNCT
ftr-445	610	13	been	be	AUX
ftr-445	610	14	-	-	PUNCT
ftr-445	610	15	included	include	VERB
ftr-445	610	16	method	method	NOUN
ftr-445	610	17	is	be	AUX
ftr-445	610	18	essential	essential	ADJ
ftr-445	610	19	for	for	ADP
ftr-445	610	20	a	a	DET
ftr-445	610	21	gift	gift	NOUN
ftr-445	610	22	of	of	ADP
ftr-445	610	23	a	a	DET
ftr-445	610	24	retained	retain	VERB
ftr-445	610	25	life	life	NOUN
ftr-445	610	26	estate	estate	NOUN
ftr-445	610	27	or	or	CCONJ
ftr-445	610	28	relinquishment	relinquishment	NOUN
ftr-445	610	29	of	of	ADP
ftr-445	610	30	a	a	DET
ftr-445	610	31	retained	retain	VERB
ftr-445	610	32	power	power	NOUN
ftr-445	610	33	to	to	PART
ftr-445	610	34	revoke	revoke	VERB
ftr-445	610	35	because	because	SCONJ
ftr-445	610	36	the	the	DET
ftr-445	610	37	death	death	NOUN
ftr-445	610	38	time	time	NOUN
ftr-445	610	39	value	value	NOUN
ftr-445	610	40	of	of	ADP
ftr-445	610	41	the	the	DET
ftr-445	610	42	gift	gift	NOUN
ftr-445	610	43	-	-	PUNCT
ftr-445	610	44	the	the	DET
ftr-445	610	45	retained	retain	VERB
ftr-445	610	46	life	life	NOUN
ftr-445	610	47	estate	estate	NOUN
ftr-445	610	48	or	or	CCONJ
ftr-445	610	49	power	power	NOUN
ftr-445	610	50	to	to	PART
ftr-445	610	51	revoke	revoke	VERB
ftr-445	610	52	-	-	PUNCT
ftr-445	610	53	would	would	AUX
ftr-445	610	54	be	be	AUX
ftr-445	610	55	zero	zero	NUM
ftr-445	610	56	.	.	PUNCT
ftr-445	611	1	see	see	VERB
ftr-445	611	2	supra	supra	PROPN
ftr-445	611	3	note	note	PROPN
ftr-445	611	4	87	87	NUM
ftr-445	611	5	.	.	PUNCT
ftr-445	612	1	note	note	NOUN
ftr-445	612	2	,	,	PUNCT
ftr-445	612	3	however	however	ADV
ftr-445	612	4	,	,	PUNCT
ftr-445	612	5	the	the	DET
ftr-445	612	6	need	need	NOUN
ftr-445	612	7	for	for	SCONJ
ftr-445	612	8	congress	congress	PROPN
ftr-445	612	9	to	to	PART
ftr-445	612	10	reassess	reassess	VERB
ftr-445	612	11	its	its	PRON
ftr-445	612	12	decision	decision	NOUN
ftr-445	612	13	to	to	PART
ftr-445	612	14	classify	classify	VERB
ftr-445	612	15	a	a	DET
ftr-445	612	16	gift	gift	NOUN
ftr-445	612	17	of	of	ADP
ftr-445	612	18	a	a	DET
ftr-445	612	19	retained	retain	VERB
ftr-445	612	20	life	life	NOUN
ftr-445	612	21	estate	estate	NOUN
ftr-445	612	22	or	or	CCONJ
ftr-445	612	23	a	a	DET
ftr-445	612	24	relinquishment	relinquishment	NOUN
ftr-445	612	25	of	of	ADP
ftr-445	612	26	a	a	DET
ftr-445	612	27	power	power	NOUN
ftr-445	612	28	to	to	PART
ftr-445	612	29	revoke	revoke	VERB
ftr-445	612	30	within	within	ADP
ftr-445	612	31	three	three	NUM
ftr-445	612	32	years	year	NOUN
ftr-445	612	33	of	of	ADP
ftr-445	612	34	death	death	NOUN
ftr-445	612	35	as	as	ADP
ftr-445	612	36	a	a	DET
ftr-445	612	37	tainted	tainted	ADJ
ftr-445	612	38	gift	gift	NOUN
ftr-445	612	39	to	to	ADP
ftr-445	612	40	which	which	PRON
ftr-445	612	41	§	§	PROPN
ftr-445	612	42	2035	2035	NUM
ftr-445	612	43	applies	applie	NOUN
ftr-445	612	44	.	.	PUNCT
ftr-445	613	1	see	see	VERB
ftr-445	613	2	supra	supra	PROPN
ftr-445	613	3	note	note	PROPN
ftr-445	613	4	44	44	NUM
ftr-445	613	5	.	.	PUNCT
ftr-445	614	1	[	[	X
ftr-445	614	2	vol	vol	NOUN
ftr-445	614	3	4:5	4:5	NUM
ftr-445	614	4	tax	tax	NOUN
ftr-445	614	5	consequences	consequence	NOUN
ftr-445	614	6	of	of	ADP
ftr-445	614	7	assigning	assign	VERB
ftr-445	614	8	life	life	NOUN
ftr-445	614	9	insurance	insurance	NOUN
ftr-445	614	10	result	result	NOUN
ftr-445	614	11	in	in	ADP
ftr-445	614	12	cases	case	NOUN
ftr-445	614	13	in	in	ADP
ftr-445	614	14	which	which	PRON
ftr-445	614	15	no	no	DET
ftr-445	614	16	post	post	ADJ
ftr-445	614	17	-	-	ADJ
ftr-445	614	18	assignment	assignment	ADJ
ftr-445	614	19	premiums	premium	NOUN
ftr-445	614	20	became	become	VERB
ftr-445	614	21	due	due	ADJ
ftr-445	614	22	.	.	PUNCT
ftr-445	615	1	the	the	DET
ftr-445	615	2	pre1998	pre1998	NOUN
ftr-445	615	3	case	case	NOUN
ftr-445	615	4	law	law	NOUN
ftr-445	615	5	and	and	CCONJ
ftr-445	615	6	rulings	ruling	NOUN
ftr-445	615	7	held	hold	VERB
ftr-445	615	8	that	that	SCONJ
ftr-445	615	9	the	the	DET
ftr-445	615	10	full	full	ADJ
ftr-445	615	11	value	value	NOUN
ftr-445	615	12	of	of	ADP
ftr-445	615	13	the	the	DET
ftr-445	615	14	proceeds	proceed	NOUN
ftr-445	615	15	was	be	AUX
ftr-445	615	16	includible,89	includible,89	ADJ
ftr-445	615	17	which	which	PRON
ftr-445	615	18	is	be	AUX
ftr-445	615	19	the	the	DET
ftr-445	615	20	same	same	ADJ
ftr-445	615	21	amount	amount	NOUN
ftr-445	615	22	that	that	PRON
ftr-445	615	23	would	would	AUX
ftr-445	615	24	be	be	AUX
ftr-445	615	25	includible	includible	ADJ
ftr-445	615	26	under	under	ADP
ftr-445	615	27	the	the	DET
ftr-445	615	28	new	new	ADJ
ftr-445	615	29	what	what	PRON
ftr-445	615	30	-	-	PUNCT
ftr-445	615	31	would	would	AUX
ftr-445	615	32	-	-	PUNCT
ftr-445	615	33	have	have	AUX
ftr-445	615	34	-	-	PUNCT
ftr-445	615	35	been	be	AUX
ftr-445	615	36	-	-	PUNCT
ftr-445	615	37	included	include	VERB
ftr-445	615	38	standard	standard	NOUN
ftr-445	615	39	.	.	PUNCT
ftr-445	616	1	it	it	PRON
ftr-445	616	2	was	be	AUX
ftr-445	616	3	principally	principally	ADV
ftr-445	616	4	when	when	SCONJ
ftr-445	616	5	the	the	DET
ftr-445	616	6	assignee	assignee	NOUN
ftr-445	616	7	paid	pay	VERB
ftr-445	616	8	some	some	PRON
ftr-445	616	9	or	or	CCONJ
ftr-445	616	10	all	all	PRON
ftr-445	616	11	of	of	ADP
ftr-445	616	12	the	the	DET
ftr-445	616	13	postassignment	postassignment	NOUN
ftr-445	616	14	premiums	premium	NOUN
ftr-445	616	15	that	that	PRON
ftr-445	616	16	the	the	DET
ftr-445	616	17	case	case	NOUN
ftr-445	616	18	law	law	NOUN
ftr-445	616	19	faltered	falter	VERB
ftr-445	616	20	and	and	CCONJ
ftr-445	616	21	reached	reach	VERB
ftr-445	616	22	an	an	DET
ftr-445	616	23	incorrect	incorrect	ADJ
ftr-445	616	24	result	result	NOUN
ftr-445	616	25	.	.	PUNCT
ftr-445	617	1	as	as	SCONJ
ftr-445	617	2	noted	note	VERB
ftr-445	617	3	earlier,9	earlier,9	NOUN
ftr-445	617	4	the	the	DET
ftr-445	617	5	leading	lead	VERB
ftr-445	617	6	case	case	NOUN
ftr-445	617	7	on	on	ADP
ftr-445	617	8	the	the	DET
ftr-445	617	9	issue	issue	NOUN
ftr-445	617	10	is	be	AUX
ftr-445	617	11	estate	estate	NOUN
ftr-445	617	12	of	of	ADP
ftr-445	617	13	silverman	silverman	NOUN
ftr-445	617	14	v.	v.	ADP
ftr-445	617	15	cormnissioner,91	cormnissioner,91	X
ftr-445	617	16	a	a	DET
ftr-445	617	17	case	case	NOUN
ftr-445	617	18	decided	decide	VERB
ftr-445	617	19	by	by	ADP
ftr-445	617	20	the	the	DET
ftr-445	617	21	tax	tax	NOUN
ftr-445	617	22	court	court	NOUN
ftr-445	617	23	in	in	ADP
ftr-445	617	24	1973	1973	NUM
ftr-445	617	25	,	,	PUNCT
ftr-445	617	26	before	before	ADP
ftr-445	617	27	section	section	NOUN
ftr-445	617	28	2035	2035	NUM
ftr-445	617	29	was	be	AUX
ftr-445	617	30	confined	confine	VERB
ftr-445	617	31	to	to	AUX
ftr-445	617	32	tainted	taint	VERB
ftr-445	617	33	gifts,9and	gifts,9and	PRON
ftr-445	617	34	long	long	ADV
ftr-445	617	35	before	before	SCONJ
ftr-445	617	36	the	the	DET
ftr-445	617	37	1997	1997	NUM
ftr-445	617	38	reformulation	reformulation	NOUN
ftr-445	617	39	expressly	expressly	ADV
ftr-445	617	40	adopted	adopt	VERB
ftr-445	617	41	the	the	DET
ftr-445	617	42	what	what	PRON
ftr-445	617	43	-	-	PUNCT
ftr-445	617	44	would	would	AUX
ftr-445	617	45	-	-	PUNCT
ftr-445	617	46	have	have	AUX
ftr-445	617	47	-	-	PUNCT
ftr-445	617	48	been	be	AUX
ftr-445	617	49	-	-	PUNCT
ftr-445	617	50	included	include	VERB
ftr-445	617	51	standard	standard	NOUN
ftr-445	617	52	.	.	PUNCT
ftr-445	618	1	in	in	ADP
ftr-445	618	2	silvennan	silvennan	NOUN
ftr-445	618	3	,	,	PUNCT
ftr-445	618	4	the	the	DET
ftr-445	618	5	insured	insure	VERB
ftr-445	618	6	,	,	PUNCT
ftr-445	618	7	within	within	ADP
ftr-445	618	8	six	six	NUM
ftr-445	618	9	months	month	NOUN
ftr-445	618	10	of	of	ADP
ftr-445	618	11	death	death	NOUN
ftr-445	618	12	,	,	PUNCT
ftr-445	618	13	assigned	assign	VERB
ftr-445	618	14	a	a	DET
ftr-445	618	15	$	$	SYM
ftr-445	618	16	10,000	10,000	NUM
ftr-445	618	17	life	life	NOUN
ftr-445	618	18	insurance	insurance	NOUN
ftr-445	618	19	policy	policy	NOUN
ftr-445	618	20	to	to	ADP
ftr-445	618	21	his	his	PRON
ftr-445	618	22	son	son	NOUN
ftr-445	618	23	.	.	PUNCT
ftr-445	619	1	before	before	ADP
ftr-445	619	2	the	the	DET
ftr-445	619	3	assignment	assignment	NOUN
ftr-445	619	4	,	,	PUNCT
ftr-445	619	5	the	the	DET
ftr-445	619	6	insured	insure	VERB
ftr-445	619	7	had	have	AUX
ftr-445	619	8	paid	pay	VERB
ftr-445	619	9	the	the	DET
ftr-445	619	10	monthly	monthly	ADJ
ftr-445	619	11	premiums	premium	NOUN
ftr-445	619	12	as	as	SCONJ
ftr-445	619	13	they	they	PRON
ftr-445	619	14	became	become	VERB
ftr-445	619	15	due	due	ADJ
ftr-445	619	16	,	,	PUNCT
ftr-445	619	17	but	but	CCONJ
ftr-445	619	18	after	after	ADP
ftr-445	619	19	the	the	DET
ftr-445	619	20	assignment	assignment	NOUN
ftr-445	619	21	,	,	PUNCT
ftr-445	619	22	the	the	DET
ftr-445	619	23	insured	insure	VERB
ftr-445	619	24	's	's	PART
ftr-445	619	25	son	son	NOUN
ftr-445	619	26	paid	pay	VERB
ftr-445	619	27	the	the	DET
ftr-445	619	28	premiums	premium	NOUN
ftr-445	619	29	.	.	PUNCT
ftr-445	620	1	in	in	ADP
ftr-445	620	2	total	total	NOUN
ftr-445	620	3	,	,	PUNCT
ftr-445	620	4	$	$	SYM
ftr-445	620	5	3,261.20	3,261.20	NUM
ftr-445	620	6	in	in	ADP
ftr-445	620	7	premiums	premium	NOUN
ftr-445	620	8	were	be	AUX
ftr-445	620	9	paid	pay	VERB
ftr-445	620	10	on	on	ADP
ftr-445	620	11	the	the	DET
ftr-445	620	12	policy	policy	NOUN
ftr-445	620	13	.	.	PUNCT
ftr-445	621	1	of	of	ADP
ftr-445	621	2	these	these	PRON
ftr-445	621	3	,	,	PUNCT
ftr-445	621	4	the	the	DET
ftr-445	621	5	insured	insure	VERB
ftr-445	621	6	paid	pay	VERB
ftr-445	621	7	$	$	SYM
ftr-445	621	8	2,893	2,893	NUM
ftr-445	621	9	and	and	CCONJ
ftr-445	621	10	the	the	DET
ftr-445	621	11	son	son	NOUN
ftr-445	621	12	paid	pay	VERB
ftr-445	621	13	$	$	SYM
ftr-445	621	14	368.20	368.20	NUM
ftr-445	621	15	.	.	PUNCT
ftr-445	622	1	the	the	DET
ftr-445	622	2	tax	tax	NOUN
ftr-445	622	3	court	court	NOUN
ftr-445	622	4	attempted	attempt	VERB
ftr-445	622	5	to	to	PART
ftr-445	622	6	determine	determine	VERB
ftr-445	622	7	the	the	DET
ftr-445	622	8	death	death	NOUN
ftr-445	622	9	-	-	PUNCT
ftr-445	622	10	time	time	NOUN
ftr-445	622	11	value	value	NOUN
ftr-445	622	12	of	of	ADP
ftr-445	622	13	the	the	DET
ftr-445	622	14	insured	insure	VERB
ftr-445	622	15	's	's	PART
ftr-445	622	16	gift	gift	NOUN
ftr-445	622	17	by	by	ADP
ftr-445	622	18	using	use	VERB
ftr-445	622	19	the	the	DET
ftr-445	622	20	ratio	ratio	NOUN
ftr-445	622	21	of	of	ADP
ftr-445	622	22	premiums	premium	NOUN
ftr-445	622	23	paid	pay	VERB
ftr-445	622	24	by	by	ADP
ftr-445	622	25	the	the	DET
ftr-445	622	26	insured	insure	VERB
ftr-445	622	27	to	to	ADP
ftr-445	622	28	the	the	DET
ftr-445	622	29	total	total	ADJ
ftr-445	622	30	premiums	premium	NOUN
ftr-445	622	31	paid	pay	VERB
ftr-445	622	32	on	on	ADP
ftr-445	622	33	the	the	DET
ftr-445	622	34	policy	policy	NOUN
ftr-445	622	35	.	.	PUNCT
ftr-445	623	1	because	because	SCONJ
ftr-445	623	2	the	the	DET
ftr-445	623	3	insured	insure	VERB
ftr-445	623	4	paid	pay	VERB
ftr-445	623	5	88.71	88.71	NUM
ftr-445	623	6	%	%	NOUN
ftr-445	623	7	of	of	ADP
ftr-445	623	8	the	the	DET
ftr-445	623	9	premiums	premium	NOUN
ftr-445	623	10	,	,	PUNCT
ftr-445	623	11	the	the	DET
ftr-445	623	12	insured	insure	VERB
ftr-445	623	13	,	,	PUNCT
ftr-445	623	14	in	in	ADP
ftr-445	623	15	the	the	DET
ftr-445	623	16	tax	tax	NOUN
ftr-445	623	17	court	court	NOUN
ftr-445	623	18	's	's	PART
ftr-445	623	19	view	view	NOUN
ftr-445	623	20	,	,	PUNCT
ftr-445	623	21	only	only	ADV
ftr-445	623	22	transferred	transfer	VERB
ftr-445	623	23	88.71	88.71	NUM
ftr-445	623	24	%	%	NOUN
ftr-445	623	25	of	of	ADP
ftr-445	623	26	the	the	DET
ftr-445	623	27	policy	policy	NOUN
ftr-445	623	28	within	within	ADP
ftr-445	623	29	three	three	NUM
ftr-445	623	30	years	year	NOUN
ftr-445	623	31	of	of	ADP
ftr-445	623	32	death	death	NOUN
ftr-445	623	33	.	.	PUNCT
ftr-445	624	1	in	in	ADP
ftr-445	624	2	consequence	consequence	NOUN
ftr-445	624	3	,	,	PUNCT
ftr-445	624	4	the	the	DET
ftr-445	624	5	tax	tax	NOUN
ftr-445	624	6	court	court	NOUN
ftr-445	624	7	held	hold	VERB
ftr-445	624	8	that	that	SCONJ
ftr-445	624	9	only	only	ADV
ftr-445	624	10	88.71	88.71	NUM
ftr-445	624	11	%	%	NOUN
ftr-445	624	12	of	of	ADP
ftr-445	624	13	the	the	DET
ftr-445	624	14	proceeds	proceed	NOUN
ftr-445	624	15	should	should	AUX
ftr-445	624	16	be	be	AUX
ftr-445	624	17	included	include	VERB
ftr-445	624	18	in	in	ADP
ftr-445	624	19	the	the	DET
ftr-445	624	20	insured	insure	VERB
ftr-445	624	21	's	's	PART
ftr-445	624	22	gross	gross	ADJ
ftr-445	624	23	estate	estate	NOUN
ftr-445	624	24	:	:	PUNCT
ftr-445	625	1	[	[	X
ftr-445	625	2	because	because	SCONJ
ftr-445	625	3	]	]	X
ftr-445	625	4	the	the	DET
ftr-445	625	5	petitioner	petitioner	NOUN
ftr-445	625	6	[	[	X
ftr-445	625	7	the	the	DET
ftr-445	625	8	assignee	assignee	NOUN
ftr-445	625	9	of	of	ADP
ftr-445	625	10	the	the	DET
ftr-445	625	11	policy	policy	NOUN
ftr-445	625	12	]	]	PUNCT
ftr-445	625	13	paid	pay	VERB
ftr-445	625	14	all	all	DET
ftr-445	625	15	the	the	DET
ftr-445	625	16	insurance	insurance	NOUN
ftr-445	625	17	premiums	premium	NOUN
ftr-445	625	18	after	after	ADP
ftr-445	625	19	the	the	DET
ftr-445	625	20	assignment	assignment	NOUN
ftr-445	625	21	...	...	PUNCT
ftr-445	626	1	[	[	X
ftr-445	626	2	,	,	PUNCT
ftr-445	626	3	]	]	PUNCT
ftr-445	626	4	we	we	PRON
ftr-445	626	5	feel	feel	VERB
ftr-445	626	6	that	that	SCONJ
ftr-445	626	7	the	the	DET
ftr-445	626	8	petitioner	petitioner	NOUN
ftr-445	626	9	contributed	contribute	VERB
ftr-445	626	10	to	to	ADP
ftr-445	626	11	the	the	DET
ftr-445	626	12	value	value	NOUN
ftr-445	626	13	of	of	ADP
ftr-445	626	14	the	the	DET
ftr-445	626	15	policy	policy	NOUN
ftr-445	626	16	,	,	PUNCT
ftr-445	626	17	and	and	CCONJ
ftr-445	626	18	it	it	PRON
ftr-445	626	19	would	would	AUX
ftr-445	626	20	be	be	AUX
ftr-445	626	21	inappropriate	inappropriate	ADJ
ftr-445	626	22	to	to	PART
ftr-445	626	23	include	include	VERB
ftr-445	626	24	in	in	ADP
ftr-445	626	25	the	the	DET
ftr-445	626	26	gross	gross	ADJ
ftr-445	626	27	estate	estate	NOUN
ftr-445	626	28	that	that	DET
ftr-445	626	29	portion	portion	NOUN
ftr-445	626	30	of	of	ADP
ftr-445	626	31	the	the	DET
ftr-445	626	32	value	value	NOUN
ftr-445	626	33	which	which	DET
ftr-445	626	34	petitioner	petitioner	NOUN
ftr-445	626	35	contributed	contribute	VERB
ftr-445	626	36	.	.	PUNCT
ftr-445	627	1	89	89	NUM
ftr-445	627	2	.	.	PUNCT
ftr-445	628	1	see	see	VERB
ftr-445	628	2	supra	supra	PROPN
ftr-445	628	3	text	text	NOUN
ftr-445	628	4	accompanying	accompanying	ADJ
ftr-445	628	5	note	note	NOUN
ftr-445	628	6	6	6	NUM
ftr-445	628	7	.	.	NOUN
ftr-445	628	8	90	90	NUM
ftr-445	628	9	.	.	PUNCT
ftr-445	629	1	see	see	VERB
ftr-445	629	2	supra	supra	PROPN
ftr-445	629	3	note	note	PROPN
ftr-445	629	4	8	8	NUM
ftr-445	629	5	.	.	NOUN
ftr-445	629	6	91	91	NUM
ftr-445	629	7	.	.	PUNCT
ftr-445	630	1	61	61	NUM
ftr-445	630	2	t.c	t.c	PROPN
ftr-445	630	3	.	.	PROPN
ftr-445	630	4	338	338	NUM
ftr-445	630	5	(	(	PUNCT
ftr-445	630	6	1973	1973	NUM
ftr-445	630	7	)	)	PUNCT
ftr-445	630	8	,	,	PUNCT
ftr-445	630	9	affd	affd	VERB
ftr-445	630	10	on	on	ADP
ftr-445	630	11	the	the	DET
ftr-445	630	12	limited	limited	ADJ
ftr-445	630	13	grounds	ground	NOUN
ftr-445	630	14	raised	raise	VERB
ftr-445	630	15	on	on	ADP
ftr-445	630	16	appeal	appeal	NOUN
ftr-445	630	17	,	,	PUNCT
ftr-445	630	18	521	521	NUM
ftr-445	630	19	f.2d	f.2d	ADP
ftr-445	630	20	574	574	NUM
ftr-445	630	21	(	(	PUNCT
ftr-445	630	22	2d	2d	NUM
ftr-445	630	23	cir	cir	NOUN
ftr-445	630	24	.	.	PUNCT
ftr-445	630	25	1975	1975	NUM
ftr-445	630	26	)	)	PUNCT
ftr-445	630	27	.	.	PUNCT
ftr-445	631	1	when	when	SCONJ
ftr-445	631	2	silverman	silverman	NOUN
ftr-445	631	3	arose	arise	VERB
ftr-445	631	4	,	,	PUNCT
ftr-445	631	5	one	one	NUM
ftr-445	631	6	of	of	ADP
ftr-445	631	7	the	the	DET
ftr-445	631	8	requirements	requirement	NOUN
ftr-445	631	9	for	for	ADP
ftr-445	631	10	including	include	VERB
ftr-445	631	11	the	the	DET
ftr-445	631	12	proceeds	proceed	NOUN
ftr-445	631	13	of	of	ADP
ftr-445	631	14	an	an	DET
ftr-445	631	15	assigned	assign	VERB
ftr-445	631	16	life	life	NOUN
ftr-445	631	17	insurance	insurance	NOUN
ftr-445	631	18	policy	policy	NOUN
ftr-445	631	19	in	in	ADP
ftr-445	631	20	the	the	DET
ftr-445	631	21	insured	insure	VERB
ftr-445	631	22	's	's	PART
ftr-445	631	23	gross	gross	ADJ
ftr-445	631	24	estate	estate	NOUN
ftr-445	631	25	was	be	AUX
ftr-445	631	26	that	that	SCONJ
ftr-445	631	27	the	the	DET
ftr-445	631	28	assignment	assignment	NOUN
ftr-445	631	29	have	have	AUX
ftr-445	631	30	been	be	AUX
ftr-445	631	31	made	make	VERB
ftr-445	631	32	in	in	ADP
ftr-445	631	33	contemplation	contemplation	NOUN
ftr-445	631	34	of	of	ADP
ftr-445	631	35	death	death	NOUN
ftr-445	631	36	as	as	ADV
ftr-445	631	37	well	well	ADV
ftr-445	631	38	as	as	ADP
ftr-445	631	39	having	having	AUX
ftr-445	631	40	been	be	AUX
ftr-445	631	41	made	make	VERB
ftr-445	631	42	within	within	ADP
ftr-445	631	43	three	three	NUM
ftr-445	631	44	years	year	NOUN
ftr-445	631	45	of	of	ADP
ftr-445	631	46	death	death	NOUN
ftr-445	631	47	.	.	PUNCT
ftr-445	632	1	in	in	ADP
ftr-445	632	2	silverman	silverman	PROPN
ftr-445	632	3	,	,	PUNCT
ftr-445	632	4	the	the	DET
ftr-445	632	5	tax	tax	NOUN
ftr-445	632	6	court	court	NOUN
ftr-445	632	7	found	find	VERB
ftr-445	632	8	that	that	SCONJ
ftr-445	632	9	the	the	DET
ftr-445	632	10	insurance	insurance	NOUN
ftr-445	632	11	policy	policy	NOUN
ftr-445	632	12	,	,	PUNCT
ftr-445	632	13	which	which	PRON
ftr-445	632	14	had	have	AUX
ftr-445	632	15	been	be	AUX
ftr-445	632	16	assigned	assign	VERB
ftr-445	632	17	to	to	ADP
ftr-445	632	18	the	the	DET
ftr-445	632	19	insured	insure	VERB
ftr-445	632	20	's	's	PART
ftr-445	632	21	son	son	NOUN
ftr-445	632	22	six	six	NUM
ftr-445	632	23	months	month	NOUN
ftr-445	632	24	before	before	ADP
ftr-445	632	25	the	the	DET
ftr-445	632	26	insured	insure	VERB
ftr-445	632	27	's	's	PART
ftr-445	632	28	death	death	NOUN
ftr-445	632	29	,	,	PUNCT
ftr-445	632	30	had	have	AUX
ftr-445	632	31	been	be	AUX
ftr-445	632	32	assigned	assign	VERB
ftr-445	632	33	in	in	ADP
ftr-445	632	34	contemplation	contemplation	NOUN
ftr-445	632	35	of	of	ADP
ftr-445	632	36	death	death	NOUN
ftr-445	632	37	.	.	PUNCT
ftr-445	633	1	congress	congress	PROPN
ftr-445	633	2	eliminated	eliminate	VERB
ftr-445	633	3	the	the	DET
ftr-445	633	4	"	"	PUNCT
ftr-445	633	5	contemplation	contemplation	NOUN
ftr-445	633	6	of	of	ADP
ftr-445	633	7	death	death	NOUN
ftr-445	633	8	"	"	PUNCT
ftr-445	633	9	requirement	requirement	NOUN
ftr-445	633	10	when	when	SCONJ
ftr-445	633	11	it	it	PRON
ftr-445	633	12	amended	amend	VERB
ftr-445	633	13	the	the	DET
ftr-445	633	14	code	code	NOUN
ftr-445	633	15	in	in	ADP
ftr-445	633	16	1976	1976	NUM
ftr-445	633	17	.	.	PUNCT
ftr-445	634	1	92	92	NUM
ftr-445	634	2	.	.	PUNCT
ftr-445	635	1	as	as	SCONJ
ftr-445	635	2	explained	explain	VERB
ftr-445	635	3	earlier	early	ADV
ftr-445	635	4	,	,	PUNCT
ftr-445	635	5	a	a	DET
ftr-445	635	6	"	"	PUNCT
ftr-445	635	7	tainted	tainted	ADJ
ftr-445	635	8	"	"	PUNCT
ftr-445	635	9	gift	gift	NOUN
ftr-445	635	10	is	be	AUX
ftr-445	635	11	a	a	DET
ftr-445	635	12	gift	gift	NOUN
ftr-445	635	13	within	within	ADP
ftr-445	635	14	three	three	NUM
ftr-445	635	15	years	year	NOUN
ftr-445	635	16	of	of	ADP
ftr-445	635	17	death	death	NOUN
ftr-445	635	18	of	of	ADP
ftr-445	635	19	an	an	DET
ftr-445	635	20	interest	interest	NOUN
ftr-445	635	21	in	in	ADP
ftr-445	635	22	or	or	CCONJ
ftr-445	635	23	power	power	NOUN
ftr-445	635	24	over	over	ADP
ftr-445	635	25	property	property	NOUN
ftr-445	635	26	that	that	PRON
ftr-445	635	27	would	would	AUX
ftr-445	635	28	have	have	AUX
ftr-445	635	29	been	be	AUX
ftr-445	635	30	included	include	VERB
ftr-445	635	31	in	in	ADP
ftr-445	635	32	the	the	DET
ftr-445	635	33	decedent	decedent	NOUN
ftr-445	635	34	's	's	PART
ftr-445	635	35	gross	gross	ADJ
ftr-445	635	36	estate	estate	NOUN
ftr-445	635	37	under	under	ADP
ftr-445	635	38	§	§	PROPN
ftr-445	635	39	§	§	PROPN
ftr-445	635	40	2036	2036	NUM
ftr-445	635	41	through	through	ADP
ftr-445	635	42	2038	2038	NUM
ftr-445	635	43	or	or	CCONJ
ftr-445	635	44	§	§	PROPN
ftr-445	635	45	2042	2042	NUM
ftr-445	635	46	had	have	VERB
ftr-445	635	47	the	the	DET
ftr-445	635	48	transfer	transfer	NOUN
ftr-445	635	49	not	not	PART
ftr-445	635	50	taken	take	VERB
ftr-445	635	51	place	place	NOUN
ftr-445	635	52	.	.	PUNCT
ftr-445	636	1	see	see	VERB
ftr-445	636	2	supra	supra	ADJ
ftr-445	636	3	text	text	NOUN
ftr-445	636	4	accompanying	accompanying	ADJ
ftr-445	636	5	note	note	NOUN
ftr-445	636	6	44	44	NUM
ftr-445	636	7	.	.	PUNCT
ftr-445	636	8	19991	19991	NUM
ftr-445	637	1	florida	florida	PROPN
ftr-445	637	2	tax	tax	NOUN
ftr-445	637	3	review	review	NOUN
ftr-445	637	4	throughout	throughout	ADP
ftr-445	637	5	its	its	PRON
ftr-445	637	6	existence	existence	NOUN
ftr-445	637	7	,	,	PUNCT
ftr-445	637	8	including	include	VERB
ftr-445	637	9	the	the	DET
ftr-445	637	10	time	time	NOUN
ftr-445	637	11	of	of	ADP
ftr-445	637	12	transfer	transfer	NOUN
ftr-445	637	13	,	,	PUNCT
ftr-445	637	14	the	the	DET
ftr-445	637	15	policy	policy	NOUN
ftr-445	637	16	had	have	VERB
ftr-445	637	17	a	a	DET
ftr-445	637	18	face	face	NOUN
ftr-445	637	19	value	value	NOUN
ftr-445	637	20	of	of	ADP
ftr-445	637	21	$	$	SYM
ftr-445	637	22	10,000	10,000	NUM
ftr-445	637	23	.	.	PUNCT
ftr-445	638	1	at	at	ADP
ftr-445	638	2	the	the	DET
ftr-445	638	3	time	time	NOUN
ftr-445	638	4	of	of	ADP
ftr-445	638	5	the	the	DET
ftr-445	638	6	decedent	decedent	NOUN
ftr-445	638	7	's	's	PART
ftr-445	638	8	death	death	NOUN
ftr-445	638	9	,	,	PUNCT
ftr-445	638	10	however	however	ADV
ftr-445	638	11	,	,	PUNCT
ftr-445	638	12	a	a	DET
ftr-445	638	13	certain	certain	ADJ
ftr-445	638	14	number	number	NOUN
ftr-445	638	15	of	of	ADP
ftr-445	638	16	premiums	premium	NOUN
ftr-445	638	17	were	be	AUX
ftr-445	638	18	required	require	VERB
ftr-445	638	19	to	to	PART
ftr-445	638	20	keep	keep	VERB
ftr-445	638	21	the	the	DET
ftr-445	638	22	face	face	NOUN
ftr-445	638	23	value	value	NOUN
ftr-445	638	24	intact	intact	ADJ
ftr-445	638	25	.	.	PUNCT
ftr-445	639	1	it	it	PRON
ftr-445	639	2	is	be	AUX
ftr-445	639	3	apparent	apparent	ADJ
ftr-445	639	4	,	,	PUNCT
ftr-445	639	5	therefore	therefore	ADV
ftr-445	639	6	,	,	PUNCT
ftr-445	639	7	that	that	SCONJ
ftr-445	639	8	at	at	ADP
ftr-445	639	9	the	the	DET
ftr-445	639	10	time	time	NOUN
ftr-445	639	11	the	the	DET
ftr-445	639	12	decedent	decedent	NOUN
ftr-445	639	13	transferred	transfer	VERB
ftr-445	639	14	the	the	DET
ftr-445	639	15	policy	policy	NOUN
ftr-445	639	16	,	,	PUNCT
ftr-445	639	17	only	only	ADV
ftr-445	639	18	a	a	DET
ftr-445	639	19	portion	portion	NOUN
ftr-445	639	20	of	of	ADP
ftr-445	639	21	the	the	DET
ftr-445	639	22	premiums	premium	NOUN
ftr-445	639	23	necessary	necessary	ADJ
ftr-445	639	24	to	to	PART
ftr-445	639	25	maintain	maintain	VERB
ftr-445	639	26	the	the	DET
ftr-445	639	27	face	face	NOUN
ftr-445	639	28	value	value	NOUN
ftr-445	639	29	payment	payment	NOUN
ftr-445	639	30	on	on	ADP
ftr-445	639	31	death	death	NOUN
ftr-445	639	32	had	have	AUX
ftr-445	639	33	in	in	ADP
ftr-445	639	34	fact	fact	NOUN
ftr-445	639	35	been	be	AUX
ftr-445	639	36	paid	pay	VERB
ftr-445	639	37	.	.	PUNCT
ftr-445	640	1	the	the	DET
ftr-445	640	2	petitioner	petitioner	NOUN
ftr-445	640	3	's	's	PART
ftr-445	640	4	continued	continue	VERB
ftr-445	640	5	premium	premium	NOUN
ftr-445	640	6	payments	payment	NOUN
ftr-445	640	7	were	be	AUX
ftr-445	640	8	thus	thus	ADV
ftr-445	640	9	a	a	DET
ftr-445	640	10	vital	vital	ADJ
ftr-445	640	11	part	part	NOUN
ftr-445	640	12	of	of	ADP
ftr-445	640	13	the	the	DET
ftr-445	640	14	consideration	consideration	NOUN
ftr-445	640	15	necessary	necessary	ADJ
ftr-445	640	16	to	to	PART
ftr-445	640	17	secure	secure	VERB
ftr-445	640	18	full	full	ADJ
ftr-445	640	19	payment	payment	NOUN
ftr-445	640	20	on	on	ADP
ftr-445	640	21	the	the	DET
ftr-445	640	22	insurance	insurance	NOUN
ftr-445	640	23	policy	policy	NOUN
ftr-445	640	24	on	on	ADP
ftr-445	640	25	decedent	decedent	PROPN
ftr-445	640	26	's	's	PART
ftr-445	640	27	death	death	NOUN
ftr-445	640	28	.	.	PUNCT
ftr-445	641	1	to	to	PART
ftr-445	641	2	hold	hold	VERB
ftr-445	641	3	otherwise	otherwise	ADV
ftr-445	641	4	would	would	AUX
ftr-445	641	5	tax	tax	VERB
ftr-445	641	6	the	the	DET
ftr-445	641	7	estate	estate	NOUN
ftr-445	641	8	on	on	ADP
ftr-445	641	9	an	an	DET
ftr-445	641	10	asset	asset	NOUN
ftr-445	641	11	greater	great	ADJ
ftr-445	641	12	than	than	ADP
ftr-445	641	13	that	that	PRON
ftr-445	641	14	which	which	PRON
ftr-445	641	15	the	the	DET
ftr-445	641	16	decedent	decedent	NOUN
ftr-445	641	17	transferred	transfer	VERB
ftr-445	641	18	.	.	PUNCT
ftr-445	642	1	..	..	PUNCT
ftr-445	642	2	.	.	PUNCT
ftr-445	643	1	we	we	PRON
ftr-445	643	2	are	be	AUX
ftr-445	643	3	further	far	ADV
ftr-445	643	4	bolstered	bolster	VERB
ftr-445	643	5	in	in	ADP
ftr-445	643	6	our	our	PRON
ftr-445	643	7	decision	decision	NOUN
ftr-445	643	8	by	by	ADP
ftr-445	643	9	sec	sec	PROPN
ftr-445	643	10	.	.	PUNCT
ftr-445	644	1	§	§	PROPN
ftr-445	644	2	20.2035	20.2035	NUM
ftr-445	644	3	-	-	SYM
ftr-445	644	4	1(e	1(e	NUM
ftr-445	644	5	)	)	PUNCT
ftr-445	644	6	,	,	PUNCT
ftr-445	644	7	estate	estate	NOUN
ftr-445	644	8	tax	tax	NOUN
ftr-445	644	9	regs	reg	NOUN
ftr-445	644	10	.	.	PUNCT
ftr-445	644	11	,	,	PUNCT
ftr-445	644	12	which	which	PRON
ftr-445	644	13	states	state	VERB
ftr-445	644	14	:	:	PUNCT
ftr-445	644	15	"	"	PUNCT
ftr-445	644	16	however	however	ADV
ftr-445	644	17	,	,	PUNCT
ftr-445	644	18	if	if	SCONJ
ftr-445	644	19	the	the	DET
ftr-445	644	20	transferee	transferee	NOUN
ftr-445	644	21	has	have	AUX
ftr-445	644	22	made	make	VERB
ftr-445	644	23	improvements	improvement	NOUN
ftr-445	644	24	or	or	CCONJ
ftr-445	644	25	additions	addition	NOUN
ftr-445	644	26	to	to	ADP
ftr-445	644	27	the	the	DET
ftr-445	644	28	property	property	NOUN
ftr-445	644	29	,	,	PUNCT
ftr-445	644	30	any	any	DET
ftr-445	644	31	resulting	result	VERB
ftr-445	644	32	enhancement	enhancement	NOUN
ftr-445	644	33	in	in	ADP
ftr-445	644	34	the	the	DET
ftr-445	644	35	value	value	NOUN
ftr-445	644	36	of	of	ADP
ftr-445	644	37	the	the	DET
ftr-445	644	38	property	property	NOUN
ftr-445	644	39	is	be	AUX
ftr-445	644	40	not	not	PART
ftr-445	644	41	considered	consider	VERB
ftr-445	644	42	in	in	ADP
ftr-445	644	43	ascertaining	ascertain	VERB
ftr-445	644	44	the	the	DET
ftr-445	644	45	value	value	NOUN
ftr-445	644	46	of	of	ADP
ftr-445	644	47	the	the	DET
ftr-445	644	48	gross	gross	ADJ
ftr-445	644	49	estate	estate	NOUN
ftr-445	644	50	.	.	PUNCT
ftr-445	644	51	"	"	PUNCT
ftr-445	645	1	we	we	PRON
ftr-445	645	2	therefore	therefore	ADV
ftr-445	645	3	hold	hold	VERB
ftr-445	645	4	that	that	SCONJ
ftr-445	645	5	the	the	DET
ftr-445	645	6	decedent	decedent	NOUN
ftr-445	645	7	's	's	PART
ftr-445	645	8	estate	estate	NOUN
ftr-445	645	9	must	must	AUX
ftr-445	645	10	include	include	VERB
ftr-445	645	11	that	that	DET
ftr-445	645	12	portion	portion	NOUN
ftr-445	645	13	of	of	ADP
ftr-445	645	14	the	the	DET
ftr-445	645	15	face	face	NOUN
ftr-445	645	16	value	value	NOUN
ftr-445	645	17	of	of	ADP
ftr-445	645	18	the	the	DET
ftr-445	645	19	life	life	NOUN
ftr-445	645	20	insurance	insurance	NOUN
ftr-445	645	21	policy	policy	NOUN
ftr-445	645	22	which	which	PRON
ftr-445	645	23	the	the	DET
ftr-445	645	24	decedent	decedent	NOUN
ftr-445	645	25	's	's	PART
ftr-445	645	26	premium	premium	NOUN
ftr-445	645	27	payments	payment	NOUN
ftr-445	645	28	bore	bore	NOUN
ftr-445	645	29	to	to	ADP
ftr-445	645	30	all	all	DET
ftr-445	645	31	premium	premium	NOUN
ftr-445	645	32	payments.93	payments.93	NOUN
ftr-445	645	33	the	the	DET
ftr-445	645	34	taxpayer	taxpayer	NOUN
ftr-445	645	35	appealed	appeal	VERB
ftr-445	645	36	to	to	ADP
ftr-445	645	37	the	the	DET
ftr-445	645	38	second	second	ADJ
ftr-445	645	39	circuit	circuit	NOUN
ftr-445	645	40	,	,	PUNCT
ftr-445	645	41	contending	contend	VERB
ftr-445	645	42	that	that	SCONJ
ftr-445	645	43	only	only	ADV
ftr-445	645	44	the	the	DET
ftr-445	645	45	cash	cash	NOUN
ftr-445	645	46	surrender	surrender	NOUN
ftr-445	645	47	value	value	NOUN
ftr-445	645	48	of	of	ADP
ftr-445	645	49	the	the	DET
ftr-445	645	50	policy	policy	NOUN
ftr-445	645	51	at	at	ADP
ftr-445	645	52	the	the	DET
ftr-445	645	53	time	time	NOUN
ftr-445	645	54	of	of	ADP
ftr-445	645	55	assignment	assignment	NOUN
ftr-445	645	56	(	(	PUNCT
ftr-445	645	57	$	$	SYM
ftr-445	645	58	1,120	1,120	NUM
ftr-445	645	59	)	)	PUNCT
ftr-445	645	60	or	or	CCONJ
ftr-445	645	61	the	the	DET
ftr-445	645	62	amount	amount	NOUN
ftr-445	645	63	of	of	ADP
ftr-445	645	64	premiums	premium	NOUN
ftr-445	645	65	paid	pay	VERB
ftr-445	645	66	by	by	ADP
ftr-445	645	67	the	the	DET
ftr-445	645	68	insured	insure	VERB
ftr-445	645	69	within	within	ADP
ftr-445	645	70	three	three	NUM
ftr-445	645	71	years	year	NOUN
ftr-445	645	72	of	of	ADP
ftr-445	645	73	death	death	NOUN
ftr-445	645	74	(	(	PUNCT
ftr-445	645	75	$	$	SYM
ftr-445	645	76	1,525	1,525	NUM
ftr-445	645	77	)	)	PUNCT
ftr-445	645	78	should	should	AUX
ftr-445	645	79	have	have	AUX
ftr-445	645	80	been	be	AUX
ftr-445	645	81	included.94	included.94	ADJ
ftr-445	645	82	in	in	ADP
ftr-445	645	83	response	response	NOUN
ftr-445	645	84	,	,	PUNCT
ftr-445	645	85	the	the	DET
ftr-445	645	86	commissioner	commissioner	NOUN
ftr-445	645	87	merely	merely	ADV
ftr-445	645	88	urged	urge	VERB
ftr-445	645	89	the	the	DET
ftr-445	645	90	court	court	NOUN
ftr-445	645	91	to	to	PART
ftr-445	645	92	affirm	affirm	VERB
ftr-445	645	93	the	the	DET
ftr-445	645	94	tax	tax	NOUN
ftr-445	645	95	court	court	NOUN
ftr-445	645	96	's	's	PART
ftr-445	645	97	decision	decision	NOUN
ftr-445	645	98	,	,	PUNCT
ftr-445	645	99	but	but	CCONJ
ftr-445	645	100	did	do	AUX
ftr-445	645	101	not	not	PART
ftr-445	645	102	argue	argue	VERB
ftr-445	645	103	that	that	SCONJ
ftr-445	645	104	the	the	DET
ftr-445	645	105	tax	tax	NOUN
ftr-445	645	106	court	court	NOUN
ftr-445	645	107	's	's	PART
ftr-445	645	108	analysis	analysis	NOUN
ftr-445	645	109	was	be	AUX
ftr-445	645	110	more	more	ADV
ftr-445	645	111	favorable	favorable	ADJ
ftr-445	645	112	to	to	ADP
ftr-445	645	113	the	the	DET
ftr-445	645	114	taxpayer	taxpayer	NOUN
ftr-445	645	115	than	than	SCONJ
ftr-445	645	116	warranted	warrant	VERB
ftr-445	645	117	.	.	PUNCT
ftr-445	646	1	in	in	ADP
ftr-445	646	2	dismissing	dismiss	VERB
ftr-445	646	3	the	the	DET
ftr-445	646	4	taxpayer	taxpayer	NOUN
ftr-445	646	5	's	's	PART
ftr-445	646	6	contention	contention	NOUN
ftr-445	646	7	,	,	PUNCT
ftr-445	646	8	the	the	DET
ftr-445	646	9	second	second	ADJ
ftr-445	646	10	circuit	circuit	NOUN
ftr-445	646	11	"	"	PUNCT
ftr-445	646	12	freely	freely	ADV
ftr-445	646	13	admit[ted	admit[te	VERB
ftr-445	646	14	]	]	PUNCT
ftr-445	646	15	some	some	DET
ftr-445	646	16	uneasiness"95	uneasiness"95	NOUN
ftr-445	646	17	about	about	ADP
ftr-445	646	18	the	the	DET
ftr-445	646	19	tax	tax	NOUN
ftr-445	646	20	court	court	NOUN
ftr-445	646	21	's	's	PART
ftr-445	646	22	use	use	NOUN
ftr-445	646	23	of	of	ADP
ftr-445	646	24	the	the	DET
ftr-445	646	25	ratio	ratio	NOUN
ftr-445	646	26	of	of	ADP
ftr-445	646	27	premium	premium	NOUN
ftr-445	646	28	payments	payment	NOUN
ftr-445	646	29	to	to	PART
ftr-445	646	30	calculate	calculate	VERB
ftr-445	646	31	the	the	DET
ftr-445	646	32	amount	amount	NOUN
ftr-445	646	33	includible	includible	NOUN
ftr-445	646	34	.	.	PUNCT
ftr-445	647	1	the	the	DET
ftr-445	647	2	circuit	circuit	NOUN
ftr-445	647	3	court	court	NOUN
ftr-445	647	4	noted	note	VERB
ftr-445	647	5	that	that	SCONJ
ftr-445	647	6	another	another	DET
ftr-445	647	7	possible	possible	ADJ
ftr-445	647	8	approach	approach	NOUN
ftr-445	647	9	would	would	AUX
ftr-445	647	10	have	have	AUX
ftr-445	647	11	been	be	AUX
ftr-445	647	12	to	to	PART
ftr-445	647	13	include	include	VERB
ftr-445	647	14	the	the	DET
ftr-445	647	15	full	full	ADJ
ftr-445	647	16	dollar	dollar	NOUN
ftr-445	647	17	value	value	NOUN
ftr-445	647	18	of	of	ADP
ftr-445	647	19	the	the	DET
ftr-445	647	20	proceeds	proceed	NOUN
ftr-445	647	21	,	,	PUNCT
ftr-445	647	22	reduced	reduce	VERB
ftr-445	647	23	only	only	ADV
ftr-445	647	24	by	by	ADP
ftr-445	647	25	the	the	DET
ftr-445	647	26	dollar	dollar	NOUN
ftr-445	647	27	amount	amount	NOUN
ftr-445	647	28	of	of	ADP
ftr-445	647	29	the	the	DET
ftr-445	647	30	post	post	ADJ
ftr-445	647	31	-	-	ADJ
ftr-445	647	32	assignment	assignment	ADJ
ftr-445	647	33	premiums	premium	NOUN
ftr-445	647	34	paid	pay	VERB
ftr-445	647	35	by	by	ADP
ftr-445	647	36	the	the	DET
ftr-445	647	37	son.96	son.96	NOUN
ftr-445	647	38	since	since	SCONJ
ftr-445	647	39	the	the	DET
ftr-445	647	40	commissioner	commissioner	NOUN
ftr-445	647	41	had	have	AUX
ftr-445	647	42	not	not	PART
ftr-445	647	43	challenged	challenge	VERB
ftr-445	647	44	the	the	DET
ftr-445	647	45	tax	tax	NOUN
ftr-445	647	46	court	court	NOUN
ftr-445	647	47	's	's	PART
ftr-445	647	48	analysis	analysis	NOUN
ftr-445	647	49	,	,	PUNCT
ftr-445	647	50	however	however	ADV
ftr-445	647	51	,	,	PUNCT
ftr-445	647	52	the	the	DET
ftr-445	647	53	second	second	ADJ
ftr-445	647	54	circuit	circuit	NOUN
ftr-445	647	55	affirmed	affirm	VERB
ftr-445	647	56	without	without	ADP
ftr-445	647	57	developing	develop	VERB
ftr-445	647	58	the	the	DET
ftr-445	647	59	analytical	analytical	ADJ
ftr-445	647	60	argument	argument	NOUN
ftr-445	647	61	for	for	ADP
ftr-445	647	62	the	the	DET
ftr-445	647	63	position	position	NOUN
ftr-445	647	64	it	it	PRON
ftr-445	647	65	seemed	seem	VERB
ftr-445	647	66	to	to	PART
ftr-445	647	67	favor.97	favor.97	NOUN
ftr-445	647	68	93	93	NUM
ftr-445	647	69	.	.	PUNCT
ftr-445	648	1	61	61	NUM
ftr-445	648	2	t.c	t.c	PROPN
ftr-445	648	3	.	.	PUNCT
ftr-445	649	1	at	at	ADP
ftr-445	649	2	342	342	NUM
ftr-445	649	3	-	-	SYM
ftr-445	649	4	43	43	NUM
ftr-445	649	5	.	.	PUNCT
ftr-445	650	1	(	(	PUNCT
ftr-445	650	2	emphasis	emphasis	NOUN
ftr-445	650	3	added	add	VERB
ftr-445	650	4	.	.	PUNCT
ftr-445	650	5	)	)	PUNCT
ftr-445	651	1	we	we	PRON
ftr-445	651	2	noted	note	VERB
ftr-445	651	3	earlier	early	ADV
ftr-445	651	4	that	that	SCONJ
ftr-445	651	5	the	the	DET
ftr-445	651	6	tax	tax	NOUN
ftr-445	651	7	court	court	NOUN
ftr-445	651	8	meant	mean	VERB
ftr-445	651	9	to	to	PART
ftr-445	651	10	refer	refer	VERB
ftr-445	651	11	to	to	ADP
ftr-445	651	12	the	the	DET
ftr-445	651	13	ratio	ratio	NOUN
ftr-445	651	14	of	of	ADP
ftr-445	651	15	premiums	premium	NOUN
ftr-445	651	16	paid	pay	VERB
ftr-445	651	17	by	by	ADP
ftr-445	651	18	the	the	DET
ftr-445	651	19	insured	insure	VERB
ftr-445	651	20	before	before	ADP
ftr-445	651	21	or	or	CCONJ
ftr-445	651	22	after	after	ADP
ftr-445	651	23	the	the	DET
ftr-445	651	24	assignment	assignment	NOUN
ftr-445	651	25	and	and	CCONJ
ftr-445	651	26	the	the	DET
ftr-445	651	27	premiums	premium	NOUN
ftr-445	651	28	paid	pay	VERB
ftr-445	651	29	by	by	ADP
ftr-445	651	30	the	the	DET
ftr-445	651	31	assignee	assignee	NOUN
ftr-445	651	32	(	(	PUNCT
ftr-445	651	33	or	or	CCONJ
ftr-445	651	34	someone	someone	PRON
ftr-445	651	35	else	else	ADV
ftr-445	651	36	)	)	PUNCT
ftr-445	651	37	after	after	ADP
ftr-445	651	38	the	the	DET
ftr-445	651	39	assignment	assignment	NOUN
ftr-445	651	40	.	.	PUNCT
ftr-445	652	1	see	see	VERB
ftr-445	652	2	supra	supra	PROPN
ftr-445	652	3	note	note	PROPN
ftr-445	652	4	9	9	NUM
ftr-445	652	5	.	.	NOUN
ftr-445	652	6	94	94	NUM
ftr-445	652	7	.	.	NUM
ftr-445	652	8	521	521	NUM
ftr-445	652	9	f.2d	f.2d	ADP
ftr-445	652	10	574	574	NUM
ftr-445	652	11	(	(	PUNCT
ftr-445	652	12	2d	2d	NUM
ftr-445	652	13	cir	cir	NOUN
ftr-445	652	14	.	.	PUNCT
ftr-445	652	15	1975	1975	NUM
ftr-445	652	16	)	)	PUNCT
ftr-445	652	17	.	.	PUNCT
ftr-445	653	1	95	95	NUM
ftr-445	653	2	.	.	PUNCT
ftr-445	654	1	i	i	PRON
ftr-445	654	2	d.	d.	PROPN
ftr-445	654	3	at	at	ADP
ftr-445	654	4	577	577	NUM
ftr-445	654	5	.	.	PUNCT
ftr-445	655	1	96	96	NUM
ftr-445	655	2	.	.	PUNCT
ftr-445	656	1	see	see	VERB
ftr-445	656	2	i	i	PRON
ftr-445	656	3	d.	d.	PROPN
ftr-445	656	4	at	at	ADP
ftr-445	656	5	577	577	NUM
ftr-445	656	6	-	-	SYM
ftr-445	656	7	78	78	NUM
ftr-445	656	8	.	.	PUNCT
ftr-445	657	1	97	97	NUM
ftr-445	657	2	.	.	PUNCT
ftr-445	658	1	see	see	VERB
ftr-445	658	2	i	i	PRON
ftr-445	658	3	d.	d.	PROPN
ftr-445	658	4	at	at	ADP
ftr-445	658	5	578	578	NUM
ftr-445	658	6	.	.	PUNCT
ftr-445	659	1	[	[	X
ftr-445	659	2	vol	vol	NOUN
ftr-445	659	3	4:5	4:5	NUM
ftr-445	659	4	tax	tax	NOUN
ftr-445	659	5	consequences	consequence	NOUN
ftr-445	659	6	of	of	ADP
ftr-445	659	7	assigning	assign	VERB
ftr-445	659	8	life	life	NOUN
ftr-445	659	9	insurance	insurance	NOUN
ftr-445	659	10	unfortunately	unfortunately	ADV
ftr-445	659	11	,	,	PUNCT
ftr-445	659	12	the	the	DET
ftr-445	659	13	commissioner	commissioner	NOUN
ftr-445	659	14	acquiesced	acquiesce	VERB
ftr-445	659	15	in	in	ADP
ftr-445	659	16	silverman	silverman	NOUN
ftr-445	659	17	and	and	CCONJ
ftr-445	659	18	applied	apply	VERB
ftr-445	659	19	the	the	DET
ftr-445	659	20	tax	tax	NOUN
ftr-445	659	21	court	court	NOUN
ftr-445	659	22	's	's	PART
ftr-445	659	23	analysis	analysis	NOUN
ftr-445	659	24	in	in	ADP
ftr-445	659	25	subsequent	subsequent	ADJ
ftr-445	659	26	rulings	ruling	NOUN
ftr-445	659	27	and	and	CCONJ
ftr-445	659	28	internal	internal	ADJ
ftr-445	659	29	memoranda	memorandum	NOUN
ftr-445	659	30	.	.	PUNCT
ftr-445	660	1	91	91	NUM
ftr-445	660	2	as	as	ADP
ftr-445	660	3	a	a	DET
ftr-445	660	4	result	result	NOUN
ftr-445	660	5	,	,	PUNCT
ftr-445	660	6	the	the	DET
ftr-445	660	7	issue	issue	NOUN
ftr-445	660	8	has	have	AUX
ftr-445	660	9	not	not	PART
ftr-445	660	10	been	be	AUX
ftr-445	660	11	litigated	litigate	VERB
ftr-445	660	12	since.99	since.99	NOUN
ftr-445	660	13	although	although	SCONJ
ftr-445	660	14	silvennan	silvennan	PROPN
ftr-445	660	15	applied	apply	VERB
ftr-445	660	16	the	the	DET
ftr-445	660	17	old	old	ADJ
ftr-445	660	18	death	death	NOUN
ftr-445	660	19	-	-	PUNCT
ftr-445	660	20	time	time	NOUN
ftr-445	660	21	-	-	PUNCT
ftr-445	660	22	value	value	NOUN
ftr-445	660	23	-	-	PUNCT
ftr-445	660	24	of	of	ADP
ftr-445	660	25	-	-	PUNCT
ftr-445	660	26	the	the	DET
ftr-445	660	27	-	-	PUNCT
ftr-445	660	28	gift	gift	NOUN
ftr-445	660	29	standard	standard	NOUN
ftr-445	660	30	,	,	PUNCT
ftr-445	660	31	not	not	PART
ftr-445	660	32	the	the	DET
ftr-445	660	33	new	new	ADJ
ftr-445	660	34	what	what	NOUN
ftr-445	660	35	-	-	PUNCT
ftr-445	660	36	would	would	AUX
ftr-445	660	37	-	-	PUNCT
ftr-445	660	38	have	have	AUX
ftr-445	660	39	-	-	PUNCT
ftr-445	660	40	been	be	AUX
ftr-445	660	41	-	-	PUNCT
ftr-445	660	42	included	include	VERB
ftr-445	660	43	standard	standard	NOUN
ftr-445	660	44	,	,	PUNCT
ftr-445	660	45	the	the	DET
ftr-445	660	46	tax	tax	NOUN
ftr-445	660	47	court	court	NOUN
ftr-445	660	48	's	's	PART
ftr-445	660	49	view	view	NOUN
ftr-445	660	50	that	that	SCONJ
ftr-445	660	51	each	each	DET
ftr-445	660	52	premium	premium	NOUN
ftr-445	660	53	payment	payment	NOUN
ftr-445	660	54	purchases	purchase	NOUN
ftr-445	660	55	a	a	DET
ftr-445	660	56	fractional	fractional	ADJ
ftr-445	660	57	share	share	NOUN
ftr-445	660	58	of	of	ADP
ftr-445	660	59	the	the	DET
ftr-445	660	60	policy	policy	NOUN
ftr-445	660	61	"	"	PUNCT
ftr-445	660	62	can	can	AUX
ftr-445	660	63	not	not	PART
ftr-445	660	64	be	be	AUX
ftr-445	660	65	completely	completely	ADV
ftr-445	660	66	dismissed	dismiss	VERB
ftr-445	660	67	as	as	ADP
ftr-445	660	68	irrelevant	irrelevant	ADJ
ftr-445	660	69	.	.	PUNCT
ftr-445	661	1	the	the	DET
ftr-445	661	2	tax	tax	NOUN
ftr-445	661	3	court	court	NOUN
ftr-445	661	4	used	use	VERB
ftr-445	661	5	the	the	DET
ftr-445	661	6	ratio	ratio	NOUN
ftr-445	661	7	of	of	ADP
ftr-445	661	8	premiums	premium	NOUN
ftr-445	661	9	paid	pay	VERB
ftr-445	661	10	by	by	ADP
ftr-445	661	11	the	the	DET
ftr-445	661	12	insured	insure	VERB
ftr-445	661	13	to	to	ADP
ftr-445	661	14	the	the	DET
ftr-445	661	15	total	total	ADJ
ftr-445	661	16	premiums	premium	NOUN
ftr-445	661	17	paid	pay	VERB
ftr-445	661	18	on	on	ADP
ftr-445	661	19	the	the	DET
ftr-445	661	20	policy	policy	NOUN
ftr-445	661	21	to	to	PART
ftr-445	661	22	hold	hold	VERB
ftr-445	661	23	that	that	SCONJ
ftr-445	661	24	the	the	DET
ftr-445	661	25	insured	insured	NOUN
ftr-445	661	26	had	have	AUX
ftr-445	661	27	only	only	ADV
ftr-445	661	28	transferred	transfer	VERB
ftr-445	661	29	88.71	88.71	NUM
ftr-445	661	30	%	%	NOUN
ftr-445	661	31	of	of	ADP
ftr-445	661	32	the	the	DET
ftr-445	661	33	policy	policy	NOUN
ftr-445	661	34	.	.	PUNCT
ftr-445	662	1	the	the	DET
ftr-445	662	2	tax	tax	NOUN
ftr-445	662	3	court	court	NOUN
ftr-445	662	4	bolstered	bolster	VERB
ftr-445	662	5	its	its	PRON
ftr-445	662	6	position	position	NOUN
ftr-445	662	7	by	by	ADP
ftr-445	662	8	suggesting	suggest	VERB
ftr-445	662	9	that	that	SCONJ
ftr-445	662	10	the	the	DET
ftr-445	662	11	assignee	assignee	NOUN
ftr-445	662	12	's	's	PART
ftr-445	662	13	premium	premium	NOUN
ftr-445	662	14	payments	payment	NOUN
ftr-445	662	15	were	be	AUX
ftr-445	662	16	in	in	ADP
ftr-445	662	17	the	the	DET
ftr-445	662	18	nature	nature	NOUN
ftr-445	662	19	of	of	ADP
ftr-445	662	20	expenditures	expenditure	NOUN
ftr-445	662	21	for	for	ADP
ftr-445	662	22	improvements	improvement	NOUN
ftr-445	662	23	or	or	CCONJ
ftr-445	662	24	additions	addition	NOUN
ftr-445	662	25	to	to	ADP
ftr-445	662	26	the	the	DET
ftr-445	662	27	property	property	NOUN
ftr-445	662	28	transferred	transfer	VERB
ftr-445	662	29	.	.	PUNCT
ftr-445	663	1	if	if	SCONJ
ftr-445	663	2	the	the	DET
ftr-445	663	3	tax	tax	NOUN
ftr-445	663	4	court	court	NOUN
ftr-445	663	5	's	's	PART
ftr-445	663	6	analysis	analysis	NOUN
ftr-445	663	7	were	be	AUX
ftr-445	663	8	correct	correct	ADJ
ftr-445	663	9	,	,	PUNCT
ftr-445	663	10	then	then	ADV
ftr-445	663	11	only	only	ADV
ftr-445	663	12	88.71	88.71	NUM
ftr-445	663	13	%	%	NOUN
ftr-445	663	14	of	of	ADP
ftr-445	663	15	the	the	DET
ftr-445	663	16	policy	policy	NOUN
ftr-445	663	17	ought	ought	AUX
ftr-445	663	18	to	to	PART
ftr-445	663	19	be	be	AUX
ftr-445	663	20	included	include	VERB
ftr-445	663	21	even	even	ADV
ftr-445	663	22	under	under	ADP
ftr-445	663	23	the	the	DET
ftr-445	663	24	new	new	ADJ
ftr-445	663	25	what	what	PRON
ftr-445	663	26	-	-	PUNCT
ftr-445	663	27	wouldhave	wouldhave	AUX
ftr-445	663	28	-	-	PUNCT
ftr-445	663	29	been	be	AUX
ftr-445	663	30	-	-	PUNCT
ftr-445	663	31	included	include	VERB
ftr-445	663	32	standard	standard	NOUN
ftr-445	663	33	.	.	PUNCT
ftr-445	663	34	'	'	PUNCT
ftr-445	664	1	0	0	NUM
ftr-445	664	2	'	'	PUNCT
ftr-445	664	3	the	the	DET
ftr-445	664	4	fallacy	fallacy	NOUN
ftr-445	664	5	of	of	ADP
ftr-445	664	6	silvennan	silvennan	NOUN
ftr-445	664	7	,	,	PUNCT
ftr-445	664	8	however	however	ADV
ftr-445	664	9	,	,	PUNCT
ftr-445	664	10	is	be	AUX
ftr-445	664	11	the	the	DET
ftr-445	664	12	idea	idea	NOUN
ftr-445	664	13	that	that	SCONJ
ftr-445	664	14	the	the	DET
ftr-445	664	15	decedent	decedent	NOUN
ftr-445	664	16	only	only	ADV
ftr-445	664	17	transferred	transfer	VERB
ftr-445	664	18	a	a	DET
ftr-445	664	19	fractional	fractional	ADJ
ftr-445	664	20	interest	interest	NOUN
ftr-445	664	21	in	in	ADP
ftr-445	664	22	the	the	DET
ftr-445	664	23	policy	policy	NOUN
ftr-445	664	24	.	.	PUNCT
ftr-445	665	1	at	at	ADP
ftr-445	665	2	the	the	DET
ftr-445	665	3	time	time	NOUN
ftr-445	665	4	of	of	ADP
ftr-445	665	5	the	the	DET
ftr-445	665	6	transfer	transfer	NOUN
ftr-445	665	7	,	,	PUNCT
ftr-445	665	8	which	which	PRON
ftr-445	665	9	is	be	AUX
ftr-445	665	10	when	when	SCONJ
ftr-445	665	11	the	the	DET
ftr-445	665	12	property	property	NOUN
ftr-445	665	13	transferred	transfer	VERB
ftr-445	665	14	should	should	AUX
ftr-445	665	15	be	be	AUX
ftr-445	665	16	determined	determine	VERB
ftr-445	665	17	,	,	PUNCT
ftr-445	665	18	the	the	DET
ftr-445	665	19	decedent	decedent	NOUN
ftr-445	665	20	was	be	AUX
ftr-445	665	21	the	the	DET
ftr-445	665	22	sole	sole	ADJ
ftr-445	665	23	owner	owner	NOUN
ftr-445	665	24	of	of	ADP
ftr-445	665	25	the	the	DET
ftr-445	665	26	policy	policy	NOUN
ftr-445	665	27	.	.	PUNCT
ftr-445	666	1	the	the	DET
ftr-445	666	2	decedent	decedent	NOUN
ftr-445	666	3	was	be	AUX
ftr-445	666	4	not	not	PART
ftr-445	666	5	a	a	DET
ftr-445	666	6	part	part	NOUN
ftr-445	666	7	owner	owner	NOUN
ftr-445	666	8	.	.	PUNCT
ftr-445	667	1	there	there	PRON
ftr-445	667	2	was	be	VERB
ftr-445	667	3	no	no	DET
ftr-445	667	4	co	co	NOUN
ftr-445	667	5	-	-	NOUN
ftr-445	667	6	owner	owner	NOUN
ftr-445	667	7	.	.	PUNCT
ftr-445	668	1	the	the	DET
ftr-445	668	2	decedent	decedent	NOUN
ftr-445	668	3	owned	own	VERB
ftr-445	668	4	and	and	CCONJ
ftr-445	668	5	transferred	transfer	VERB
ftr-445	668	6	the	the	DET
ftr-445	668	7	entire	entire	ADJ
ftr-445	668	8	policy	policy	NOUN
ftr-445	668	9	.	.	PUNCT
ftr-445	669	1	"c	"c	NOUN
ftr-445	669	2	98	98	NUM
ftr-445	669	3	.	.	PUNCT
ftr-445	670	1	the	the	DET
ftr-445	670	2	commissioner	commissioner	NOUN
ftr-445	670	3	acquiesced	acquiesce	VERB
ftr-445	670	4	in	in	ADP
ftr-445	670	5	the	the	DET
ftr-445	670	6	tax	tax	NOUN
ftr-445	670	7	court	court	NOUN
ftr-445	670	8	's	's	PART
ftr-445	670	9	decision	decision	NOUN
ftr-445	670	10	,	,	PUNCT
ftr-445	670	11	see	see	VERB
ftr-445	670	12	1978	1978	NUM
ftr-445	670	13	-	-	SYM
ftr-445	670	14	1	1	NUM
ftr-445	670	15	c.b	c.b	PROPN
ftr-445	670	16	.	.	PROPN
ftr-445	670	17	2	2	NUM
ftr-445	670	18	,	,	PUNCT
ftr-445	670	19	and	and	CCONJ
ftr-445	670	20	applied	apply	VERB
ftr-445	670	21	the	the	DET
ftr-445	670	22	silverman	silverman	NOUN
ftr-445	670	23	analysis	analysis	NOUN
ftr-445	670	24	in	in	ADP
ftr-445	670	25	a.o.d	a.o.d	PROPN
ftr-445	670	26	.	.	PROPN
ftr-445	670	27	1978	1978	NUM
ftr-445	670	28	-	-	SYM
ftr-445	670	29	113	113	NUM
ftr-445	670	30	(	(	PUNCT
ftr-445	670	31	1978	1978	NUM
ftr-445	670	32	)	)	PUNCT
ftr-445	670	33	;	;	PUNCT
ftr-445	670	34	a.o.d	a.o.d	ADP
ftr-445	670	35	.	.	PROPN
ftr-445	670	36	1978	1978	NUM
ftr-445	670	37	-	-	SYM
ftr-445	670	38	114	114	NUM
ftr-445	670	39	(	(	PUNCT
ftr-445	670	40	1978	1978	NUM
ftr-445	670	41	)	)	PUNCT
ftr-445	670	42	;	;	PUNCT
ftr-445	670	43	gen	gen	PROPN
ftr-445	670	44	.	.	PROPN
ftr-445	670	45	couns	couns	PROPN
ftr-445	670	46	.	.	PUNCT
ftr-445	671	1	mem	mem	PROPN
ftr-445	671	2	.	.	PUNCT
ftr-445	672	1	38,110	38,110	NUM
ftr-445	672	2	(	(	PUNCT
ftr-445	672	3	sept	sept	PROPN
ftr-445	672	4	.	.	PROPN
ftr-445	672	5	25	25	NUM
ftr-445	672	6	,	,	PUNCT
ftr-445	672	7	1979	1979	NUM
ftr-445	672	8	)	)	PUNCT
ftr-445	672	9	;	;	PUNCT
ftr-445	673	1	tech	tech	NOUN
ftr-445	673	2	.	.	PUNCT
ftr-445	674	1	adv	adv	PROPN
ftr-445	674	2	.	.	PUNCT
ftr-445	674	3	mem	mem	PROPN
ftr-445	674	4	.	.	PUNCT
ftr-445	674	5	79	79	NUM
ftr-445	674	6	-	-	SYM
ftr-445	674	7	07	07	NUM
ftr-445	674	8	-	-	PUNCT
ftr-445	674	9	011	011	NUM
ftr-445	674	10	(	(	PUNCT
ftr-445	674	11	oct	oct	PROPN
ftr-445	674	12	.	.	PROPN
ftr-445	674	13	27	27	NUM
ftr-445	674	14	,	,	PUNCT
ftr-445	674	15	1978	1978	NUM
ftr-445	674	16	):	):	PUNCT
ftr-445	674	17	priv	priv	NOUN
ftr-445	674	18	.	.	PUNCT
ftr-445	675	1	ltr	ltr	PROPN
ftr-445	675	2	.	.	PUNCT
ftr-445	675	3	rul	rul	PROPN
ftr-445	675	4	.	.	PUNCT
ftr-445	676	1	87	87	NUM
ftr-445	676	2	-	-	SYM
ftr-445	676	3	24	24	NUM
ftr-445	676	4	-	-	PUNCT
ftr-445	676	5	014	014	NUM
ftr-445	676	6	(	(	PUNCT
ftr-445	676	7	mar	mar	PROPN
ftr-445	676	8	.	.	PROPN
ftr-445	676	9	11	11	NUM
ftr-445	676	10	,	,	PUNCT
ftr-445	676	11	1987	1987	NUM
ftr-445	676	12	)	)	PUNCT
ftr-445	676	13	.	.	PUNCT
ftr-445	677	1	99	99	NUM
ftr-445	677	2	.	.	PUNCT
ftr-445	678	1	in	in	ADP
ftr-445	678	2	estate	estate	NOUN
ftr-445	678	3	of	of	ADP
ftr-445	678	4	friedberg	friedberg	PROPN
ftr-445	678	5	v.	v.	PROPN
ftr-445	678	6	commissioner	commissioner	PROPN
ftr-445	678	7	,	,	PUNCT
ftr-445	678	8	63	63	NUM
ftr-445	678	9	t.c	t.c	PROPN
ftr-445	678	10	.	.	PROPN
ftr-445	678	11	memo	memo	NOUN
ftr-445	678	12	(	(	PUNCT
ftr-445	678	13	cch	cch	NOUN
ftr-445	678	14	)	)	PUNCT
ftr-445	678	15	3080	3080	NUM
ftr-445	678	16	(	(	PUNCT
ftr-445	678	17	1992	1992	NUM
ftr-445	678	18	)	)	PUNCT
ftr-445	678	19	,	,	PUNCT
ftr-445	678	20	the	the	DET
ftr-445	678	21	service	service	NOUN
ftr-445	678	22	unsuccessfully	unsuccessfully	ADV
ftr-445	678	23	sought	seek	VERB
ftr-445	678	24	to	to	PART
ftr-445	678	25	distinguish	distinguish	VERB
ftr-445	678	26	sil'ennan	sil'ennan	PRON
ftr-445	678	27	,	,	PUNCT
ftr-445	678	28	not	not	PART
ftr-445	678	29	to	to	PART
ftr-445	678	30	overturn	overturn	VERB
ftr-445	678	31	it	it	PRON
ftr-445	678	32	.	.	PUNCT
ftr-445	679	1	the	the	DET
ftr-445	679	2	insured	insure	VERB
ftr-445	679	3	had	have	AUX
ftr-445	679	4	transferred	transfer	VERB
ftr-445	679	5	his	his	PRON
ftr-445	679	6	life	life	NOUN
ftr-445	679	7	insurance	insurance	NOUN
ftr-445	679	8	policy	policy	NOUN
ftr-445	679	9	to	to	ADP
ftr-445	679	10	his	his	PRON
ftr-445	679	11	daughter	daughter	NOUN
ftr-445	679	12	within	within	ADP
ftr-445	679	13	three	three	NUM
ftr-445	679	14	years	year	NOUN
ftr-445	679	15	of	of	ADP
ftr-445	679	16	death	death	NOUN
ftr-445	679	17	.	.	PUNCT
ftr-445	680	1	the	the	DET
ftr-445	680	2	daughter	daughter	NOUN
ftr-445	680	3	paid	pay	VERB
ftr-445	680	4	the	the	DET
ftr-445	680	5	post	post	ADJ
ftr-445	680	6	-	-	ADJ
ftr-445	680	7	assignment	assignment	ADJ
ftr-445	680	8	premiums	premium	NOUN
ftr-445	680	9	and	and	CCONJ
ftr-445	680	10	was	be	AUX
ftr-445	680	11	the	the	DET
ftr-445	680	12	beneficiary	beneficiary	NOUN
ftr-445	680	13	of	of	ADP
ftr-445	680	14	the	the	DET
ftr-445	680	15	policy	policy	NOUN
ftr-445	680	16	.	.	PUNCT
ftr-445	681	1	because	because	SCONJ
ftr-445	681	2	the	the	DET
ftr-445	681	3	daughter	daughter	NOUN
ftr-445	681	4	served	serve	VERB
ftr-445	681	5	as	as	ADP
ftr-445	681	6	the	the	DET
ftr-445	681	7	executor	executor	NOUN
ftr-445	681	8	of	of	ADP
ftr-445	681	9	the	the	DET
ftr-445	681	10	insured	insure	VERB
ftr-445	681	11	's	's	PART
ftr-445	681	12	estate	estate	NOUN
ftr-445	681	13	,	,	PUNCT
ftr-445	681	14	the	the	DET
ftr-445	681	15	service	service	NOUN
ftr-445	681	16	argued	argue	VERB
ftr-445	681	17	that	that	SCONJ
ftr-445	681	18	the	the	DET
ftr-445	681	19	full	full	ADJ
ftr-445	681	20	value	value	NOUN
ftr-445	681	21	of	of	ADP
ftr-445	681	22	the	the	DET
ftr-445	681	23	proceeds	proceed	NOUN
ftr-445	681	24	was	be	AUX
ftr-445	681	25	included	include	VERB
ftr-445	681	26	under	under	ADP
ftr-445	681	27	§	§	PROPN
ftr-445	681	28	2042(l	2042(l	NUM
ftr-445	681	29	)	)	PUNCT
ftr-445	681	30	.	.	PUNCT
ftr-445	682	1	the	the	DET
ftr-445	682	2	tax	tax	NOUN
ftr-445	682	3	court	court	NOUN
ftr-445	682	4	held	hold	VERB
ftr-445	682	5	that	that	SCONJ
ftr-445	682	6	the	the	DET
ftr-445	682	7	proceeds	proceed	NOUN
ftr-445	682	8	were	be	AUX
ftr-445	682	9	payable	payable	ADJ
ftr-445	682	10	to	to	ADP
ftr-445	682	11	the	the	DET
ftr-445	682	12	insured	insure	VERB
ftr-445	682	13	's	's	PART
ftr-445	682	14	daughter	daughter	NOUN
ftr-445	682	15	in	in	ADP
ftr-445	682	16	her	her	PRON
ftr-445	682	17	individual	individual	ADJ
ftr-445	682	18	capacity	capacity	NOUN
ftr-445	682	19	,	,	PUNCT
ftr-445	682	20	not	not	PART
ftr-445	682	21	in	in	ADP
ftr-445	682	22	her	her	PRON
ftr-445	682	23	capacity	capacity	NOUN
ftr-445	682	24	as	as	ADP
ftr-445	682	25	the	the	DET
ftr-445	682	26	insured	insure	VERB
ftr-445	682	27	's	's	PART
ftr-445	682	28	executor	executor	NOUN
ftr-445	682	29	.	.	PUNCT
ftr-445	683	1	therefore	therefore	ADV
ftr-445	683	2	,	,	PUNCT
ftr-445	683	3	the	the	DET
ftr-445	683	4	tax	tax	NOUN
ftr-445	683	5	court	court	NOUN
ftr-445	683	6	applied	apply	VERB
ftr-445	683	7	the	the	DET
ftr-445	683	8	silerman	silerman	NOUN
ftr-445	683	9	proration	proration	NOUN
ftr-445	683	10	approach	approach	NOUN
ftr-445	683	11	to	to	PART
ftr-445	683	12	determine	determine	VERB
ftr-445	683	13	the	the	DET
ftr-445	683	14	amount	amount	NOUN
ftr-445	683	15	includible	includible	ADJ
ftr-445	683	16	in	in	ADP
ftr-445	683	17	the	the	DET
ftr-445	683	18	insured	insure	VERB
ftr-445	683	19	's	's	PART
ftr-445	683	20	gross	gross	ADJ
ftr-445	683	21	estate	estate	NOUN
ftr-445	683	22	under	under	ADP
ftr-445	683	23	§	§	PROPN
ftr-445	683	24	2035	2035	NUM
ftr-445	683	25	.	.	PUNCT
ftr-445	684	1	100	100	NUM
ftr-445	684	2	.	.	PUNCT
ftr-445	685	1	"	"	PUNCT
ftr-445	685	2	to	to	PART
ftr-445	685	3	hold	hold	VERB
ftr-445	685	4	otherwise	otherwise	ADV
ftr-445	685	5	,	,	PUNCT
ftr-445	685	6	"	"	PUNCT
ftr-445	685	7	the	the	DET
ftr-445	685	8	tax	tax	NOUN
ftr-445	685	9	court	court	NOUN
ftr-445	685	10	said	say	VERB
ftr-445	685	11	,	,	PUNCT
ftr-445	685	12	"	"	PUNCT
ftr-445	685	13	would	would	AUX
ftr-445	685	14	tax	tax	VERB
ftr-445	685	15	the	the	DET
ftr-445	685	16	estate	estate	NOUN
ftr-445	685	17	on	on	ADP
ftr-445	685	18	an	an	DET
ftr-445	685	19	asset	asset	NOUN
ftr-445	685	20	greater	great	ADJ
ftr-445	685	21	than	than	ADP
ftr-445	685	22	that	that	PRON
ftr-445	685	23	which	which	PRON
ftr-445	685	24	the	the	DET
ftr-445	685	25	decedent	decedent	NOUN
ftr-445	685	26	transferred	transfer	VERB
ftr-445	685	27	.	.	PUNCT
ftr-445	685	28	"	"	PUNCT
ftr-445	686	1	61	61	NUM
ftr-445	686	2	t.c	t.c	PROPN
ftr-445	686	3	.	.	PUNCT
ftr-445	687	1	at	at	ADP
ftr-445	687	2	343	343	NUM
ftr-445	687	3	.	.	PUNCT
ftr-445	688	1	101	101	NUM
ftr-445	688	2	.	.	PUNCT
ftr-445	689	1	if	if	SCONJ
ftr-445	689	2	a	a	DET
ftr-445	689	3	decedent	decedent	NOUN
ftr-445	689	4	-	-	PUNCT
ftr-445	689	5	insured	insure	VERB
ftr-445	689	6	only	only	ADV
ftr-445	689	7	owns	own	VERB
ftr-445	689	8	a	a	DET
ftr-445	689	9	fractional	fractional	ADJ
ftr-445	689	10	interest	interest	NOUN
ftr-445	689	11	in	in	ADP
ftr-445	689	12	a	a	DET
ftr-445	689	13	policy	policy	NOUN
ftr-445	689	14	at	at	ADP
ftr-445	689	15	death	death	NOUN
ftr-445	689	16	,	,	PUNCT
ftr-445	689	17	only	only	ADV
ftr-445	689	18	that	that	PRON
ftr-445	689	19	fractional	fractional	ADJ
ftr-445	689	20	interest	interest	NOUN
ftr-445	689	21	of	of	ADP
ftr-445	689	22	the	the	DET
ftr-445	689	23	proceeds	proceed	NOUN
ftr-445	689	24	is	be	AUX
ftr-445	689	25	includible	includible	ADJ
ftr-445	689	26	under	under	ADP
ftr-445	689	27	irc	irc	PROPN
ftr-445	689	28	§	§	PROPN
ftr-445	689	29	2042	2042	NUM
ftr-445	689	30	.	.	PUNCT
ftr-445	690	1	see	see	VERB
ftr-445	690	2	regs	reg	NOUN
ftr-445	690	3	.	.	PUNCT
ftr-445	691	1	§	§	PROPN
ftr-445	691	2	20.20421(c)(5	20.20421(c)(5	NUM
ftr-445	691	3	)	)	PUNCT
ftr-445	691	4	,	,	PUNCT
ftr-445	691	5	-1(c)(6	-1(c)(6	PROPN
ftr-445	691	6	)	)	PUNCT
ftr-445	691	7	.	.	PUNCT
ftr-445	692	1	102	102	NUM
ftr-445	692	2	.	.	PUNCT
ftr-445	693	1	the	the	DET
ftr-445	693	2	tax	tax	NOUN
ftr-445	693	3	court	court	NOUN
ftr-445	693	4	's	's	PART
ftr-445	693	5	position	position	NOUN
ftr-445	693	6	in	in	ADP
ftr-445	693	7	silernan	silernan	NOUN
ftr-445	693	8	is	be	AUX
ftr-445	693	9	reminiscent	reminiscent	ADJ
ftr-445	693	10	of	of	ADP
ftr-445	693	11	the	the	DET
ftr-445	693	12	premium	premium	NOUN
ftr-445	693	13	payment	payment	NOUN
ftr-445	693	14	test	test	NOUN
ftr-445	693	15	that	that	PRON
ftr-445	693	16	was	be	AUX
ftr-445	693	17	once	once	ADV
ftr-445	693	18	employed	employ	VERB
ftr-445	693	19	by	by	ADP
ftr-445	693	20	the	the	DET
ftr-445	693	21	estate	estate	NOUN
ftr-445	693	22	tax	tax	NOUN
ftr-445	693	23	laws	law	NOUN
ftr-445	693	24	as	as	ADP
ftr-445	693	25	part	part	NOUN
ftr-445	693	26	of	of	ADP
ftr-445	693	27	the	the	DET
ftr-445	693	28	antecedents	antecedent	NOUN
ftr-445	693	29	to	to	ADP
ftr-445	693	30	§	§	PROPN
ftr-445	693	31	2042(2	2042(2	PROPN
ftr-445	693	32	)	)	PUNCT
ftr-445	693	33	.	.	PUNCT
ftr-445	694	1	under	under	ADP
ftr-445	694	2	the	the	DET
ftr-445	694	3	premium	premium	ADJ
ftr-445	694	4	payment	payment	NOUN
ftr-445	694	5	test	test	NOUN
ftr-445	694	6	,	,	PUNCT
ftr-445	694	7	which	which	PRON
ftr-445	694	8	congress	congress	PROPN
ftr-445	694	9	repudiated	repudiate	VERB
ftr-445	694	10	in	in	ADP
ftr-445	694	11	1954	1954	NUM
ftr-445	694	12	.	.	PUNCT
ftr-445	695	1	the	the	DET
ftr-445	695	2	estate	estate	NOUN
ftr-445	695	3	of	of	ADP
ftr-445	695	4	a	a	DET
ftr-445	695	5	deceased	deceased	ADJ
ftr-445	695	6	insured	insure	VERB
ftr-445	695	7	was	be	AUX
ftr-445	695	8	required	require	VERB
ftr-445	695	9	to	to	PART
ftr-445	695	10	include	include	VERB
ftr-445	695	11	in	in	ADP
ftr-445	695	12	the	the	DET
ftr-445	695	13	gross	gross	ADJ
ftr-445	695	14	estate	estate	NOUN
ftr-445	695	15	a	a	DET
ftr-445	695	16	percentage	percentage	NOUN
ftr-445	695	17	of	of	ADP
ftr-445	695	18	the	the	DET
ftr-445	695	19	life	life	NOUN
ftr-445	695	20	insurance	insurance	NOUN
ftr-445	695	21	proceeds	proceed	NOUN
ftr-445	695	22	equal	equal	ADJ
ftr-445	695	23	to	to	ADP
ftr-445	695	24	the	the	DET
ftr-445	695	25	percentage	percentage	NOUN
ftr-445	695	26	of	of	ADP
ftr-445	695	27	premiums	premium	NOUN
ftr-445	695	28	that	that	PRON
ftr-445	695	29	were	be	AUX
ftr-445	695	30	paid	pay	VERB
ftr-445	695	31	by	by	ADP
ftr-445	695	32	the	the	DET
ftr-445	695	33	insured	insure	VERB
ftr-445	695	34	.	.	PUNCT
ftr-445	696	1	this	this	DET
ftr-445	696	2	test	test	NOUN
ftr-445	696	3	was	be	AUX
ftr-445	696	4	properly	properly	ADV
ftr-445	696	5	eliminated	eliminate	VERB
ftr-445	696	6	by	by	ADP
ftr-445	696	7	congress	congress	PROPN
ftr-445	696	8	when	when	SCONJ
ftr-445	696	9	it	it	PRON
ftr-445	696	10	adopted	adopt	VERB
ftr-445	696	11	the	the	DET
ftr-445	696	12	1954	1954	NUM
ftr-445	696	13	code	code	NOUN
ftr-445	696	14	.	.	PUNCT
ftr-445	697	1	see	see	VERB
ftr-445	697	2	kahn	kahn	PROPN
ftr-445	697	3	&	&	CCONJ
ftr-445	697	4	waggoner	waggoner	PROPN
ftr-445	697	5	,	,	PUNCT
ftr-445	697	6	supra	supra	PROPN
ftr-445	697	7	note	note	NOUN
ftr-445	697	8	1	1	NUM
ftr-445	697	9	,	,	PUNCT
ftr-445	697	10	at	at	ADP
ftr-445	697	11	970	970	NUM
ftr-445	697	12	-	-	SYM
ftr-445	697	13	75	75	NUM
ftr-445	697	14	.	.	PUNCT
ftr-445	698	1	19991	19991	NUM
ftr-445	699	1	florida	florida	PROPN
ftr-445	699	2	tax	tax	NOUN
ftr-445	699	3	review	review	NOUN
ftr-445	699	4	as	as	SCONJ
ftr-445	699	5	noted	note	VERB
ftr-445	699	6	above	above	ADV
ftr-445	699	7	,	,	PUNCT
ftr-445	699	8	the	the	DET
ftr-445	699	9	tax	tax	NOUN
ftr-445	699	10	court	court	NOUN
ftr-445	699	11	attempted	attempt	VERB
ftr-445	699	12	to	to	PART
ftr-445	699	13	bolster	bolster	VERB
ftr-445	699	14	its	its	PRON
ftr-445	699	15	position	position	NOUN
ftr-445	699	16	by	by	ADP
ftr-445	699	17	suggesting	suggest	VERB
ftr-445	699	18	that	that	SCONJ
ftr-445	699	19	the	the	DET
ftr-445	699	20	assignee	assignee	NOUN
ftr-445	699	21	's	's	PART
ftr-445	699	22	premium	premium	NOUN
ftr-445	699	23	payments	payment	NOUN
ftr-445	699	24	were	be	AUX
ftr-445	699	25	in	in	ADP
ftr-445	699	26	the	the	DET
ftr-445	699	27	nature	nature	NOUN
ftr-445	699	28	of	of	ADP
ftr-445	699	29	expenditures	expenditure	NOUN
ftr-445	699	30	for	for	ADP
ftr-445	699	31	improvements	improvement	NOUN
ftr-445	699	32	or	or	CCONJ
ftr-445	699	33	additions	addition	NOUN
ftr-445	699	34	to	to	ADP
ftr-445	699	35	the	the	DET
ftr-445	699	36	property	property	NOUN
ftr-445	699	37	transferred	transfer	VERB
ftr-445	699	38	.	.	PUNCT
ftr-445	700	1	were	be	AUX
ftr-445	700	2	this	this	PRON
ftr-445	700	3	a	a	DET
ftr-445	700	4	correct	correct	ADJ
ftr-445	700	5	characterization	characterization	NOUN
ftr-445	700	6	,	,	PUNCT
ftr-445	700	7	the	the	DET
ftr-445	700	8	death	death	NOUN
ftr-445	700	9	-	-	PUNCT
ftr-445	700	10	time	time	NOUN
ftr-445	700	11	value	value	NOUN
ftr-445	700	12	of	of	ADP
ftr-445	700	13	the	the	DET
ftr-445	700	14	improvement	improvement	NOUN
ftr-445	700	15	or	or	CCONJ
ftr-445	700	16	addition	addition	NOUN
ftr-445	700	17	would	would	AUX
ftr-445	700	18	not	not	PART
ftr-445	700	19	be	be	AUX
ftr-445	700	20	included	include	VERB
ftr-445	700	21	in	in	ADP
ftr-445	700	22	the	the	DET
ftr-445	700	23	decedent	decedent	NOUN
ftr-445	700	24	's	's	PART
ftr-445	700	25	gross	gross	ADJ
ftr-445	700	26	estate	estate	NOUN
ftr-445	700	27	because	because	SCONJ
ftr-445	700	28	the	the	DET
ftr-445	700	29	decedent	decedent	NOUN
ftr-445	700	30	did	do	AUX
ftr-445	700	31	not	not	PART
ftr-445	700	32	transfer	transfer	VERB
ftr-445	700	33	the	the	DET
ftr-445	700	34	improvement	improvement	NOUN
ftr-445	700	35	or	or	CCONJ
ftr-445	700	36	addition	addition	NOUN
ftr-445	700	37	.	.	PUNCT
ftr-445	701	1	after	after	ADV
ftr-445	701	2	all	all	ADV
ftr-445	701	3	,	,	PUNCT
ftr-445	701	4	if	if	SCONJ
ftr-445	701	5	the	the	DET
ftr-445	701	6	sole	sole	ADJ
ftr-445	701	7	owner	owner	NOUN
ftr-445	701	8	of	of	ADP
ftr-445	701	9	a	a	DET
ftr-445	701	10	parcel	parcel	NOUN
ftr-445	701	11	of	of	ADP
ftr-445	701	12	vacant	vacant	ADJ
ftr-445	701	13	land	land	NOUN
ftr-445	701	14	gave	give	VERB
ftr-445	701	15	the	the	DET
ftr-445	701	16	land	land	NOUN
ftr-445	701	17	to	to	ADP
ftr-445	701	18	a	a	DET
ftr-445	701	19	grantee	grantee	NOUN
ftr-445	701	20	who	who	PRON
ftr-445	701	21	built	build	VERB
ftr-445	701	22	a	a	DET
ftr-445	701	23	building	building	NOUN
ftr-445	701	24	on	on	ADP
ftr-445	701	25	it	it	PRON
ftr-445	701	26	,	,	PUNCT
ftr-445	701	27	the	the	DET
ftr-445	701	28	death	death	NOUN
ftr-445	701	29	-	-	PUNCT
ftr-445	701	30	time	time	NOUN
ftr-445	701	31	value	value	NOUN
ftr-445	701	32	of	of	ADP
ftr-445	701	33	the	the	DET
ftr-445	701	34	gift	gift	NOUN
ftr-445	701	35	would	would	AUX
ftr-445	701	36	ignore	ignore	VERB
ftr-445	701	37	the	the	DET
ftr-445	701	38	value	value	NOUN
ftr-445	701	39	of	of	ADP
ftr-445	701	40	the	the	DET
ftr-445	701	41	building	building	NOUN
ftr-445	701	42	.	.	PUNCT
ftr-445	702	1	in	in	ADP
ftr-445	702	2	actuality	actuality	NOUN
ftr-445	702	3	,	,	PUNCT
ftr-445	702	4	however	however	ADV
ftr-445	702	5	,	,	PUNCT
ftr-445	702	6	only	only	ADV
ftr-445	702	7	a	a	DET
ftr-445	702	8	small	small	ADJ
ftr-445	702	9	part	part	NOUN
ftr-445	702	10	of	of	ADP
ftr-445	702	11	the	the	DET
ftr-445	702	12	assignee	assignee	NOUN
ftr-445	702	13	's	's	PART
ftr-445	702	14	premium	premium	NOUN
ftr-445	702	15	payments	payment	NOUN
ftr-445	702	16	can	can	AUX
ftr-445	702	17	properly	properly	ADV
ftr-445	702	18	be	be	AUX
ftr-445	702	19	characterized	characterize	VERB
ftr-445	702	20	as	as	ADP
ftr-445	702	21	expenditures	expenditure	NOUN
ftr-445	702	22	for	for	ADP
ftr-445	702	23	improvements	improvement	NOUN
ftr-445	702	24	or	or	CCONJ
ftr-445	702	25	additions	addition	NOUN
ftr-445	702	26	to	to	ADP
ftr-445	702	27	the	the	DET
ftr-445	702	28	transferred	transfer	VERB
ftr-445	702	29	policy	policy	NOUN
ftr-445	702	30	.	.	PUNCT
ftr-445	703	1	the	the	DET
ftr-445	703	2	other	other	ADJ
ftr-445	703	3	part	part	NOUN
ftr-445	703	4	of	of	ADP
ftr-445	703	5	the	the	DET
ftr-445	703	6	payments	payment	NOUN
ftr-445	703	7	are	be	AUX
ftr-445	703	8	more	more	ADJ
ftr-445	703	9	in	in	ADP
ftr-445	703	10	the	the	DET
ftr-445	703	11	nature	nature	NOUN
ftr-445	703	12	of	of	ADP
ftr-445	703	13	maintenance	maintenance	NOUN
ftr-445	703	14	expenses	expense	NOUN
ftr-445	703	15	.	.	PUNCT
ftr-445	704	1	to	to	PART
ftr-445	704	2	develop	develop	VERB
ftr-445	704	3	this	this	DET
ftr-445	704	4	point	point	NOUN
ftr-445	704	5	,	,	PUNCT
ftr-445	704	6	we	we	PRON
ftr-445	704	7	return	return	VERB
ftr-445	704	8	to	to	ADP
ftr-445	704	9	the	the	DET
ftr-445	704	10	economic	economic	ADJ
ftr-445	704	11	components	component	NOUN
ftr-445	704	12	of	of	ADP
ftr-445	704	13	a	a	DET
ftr-445	704	14	life	life	NOUN
ftr-445	704	15	insurance	insurance	NOUN
ftr-445	704	16	policy	policy	NOUN
ftr-445	704	17	.	.	PUNCT
ftr-445	705	1	an	an	DET
ftr-445	705	2	insurance	insurance	NOUN
ftr-445	705	3	policy	policy	NOUN
ftr-445	705	4	has	have	VERB
ftr-445	705	5	three	three	NUM
ftr-445	705	6	components	component	NOUN
ftr-445	705	7	:	:	PUNCT
ftr-445	705	8	the	the	DET
ftr-445	705	9	equity	equity	NOUN
ftr-445	705	10	or	or	CCONJ
ftr-445	705	11	terminal	terminal	PROPN
ftr-445	705	12	reserve	reserve	PROPN
ftr-445	705	13	component	component	NOUN
ftr-445	705	14	,	,	PUNCT
ftr-445	705	15	the	the	DET
ftr-445	705	16	term	term	NOUN
ftr-445	705	17	insurance	insurance	NOUN
ftr-445	705	18	coverage	coverage	NOUN
ftr-445	705	19	component	component	NOUN
ftr-445	705	20	,	,	PUNCT
ftr-445	705	21	and	and	CCONJ
ftr-445	705	22	the	the	DET
ftr-445	705	23	right	right	NOUN
ftr-445	705	24	of	of	ADP
ftr-445	705	25	continuation	continuation	NOUN
ftr-445	705	26	component	component	NOUN
ftr-445	705	27	.	.	PUNCT
ftr-445	706	1	3	3	NUM
ftr-445	706	2	to	to	PART
ftr-445	706	3	determine	determine	VERB
ftr-445	706	4	the	the	DET
ftr-445	706	5	death	death	NOUN
ftr-445	706	6	-	-	PUNCT
ftr-445	706	7	time	time	NOUN
ftr-445	706	8	value	value	NOUN
ftr-445	706	9	of	of	ADP
ftr-445	706	10	the	the	DET
ftr-445	706	11	gift	gift	NOUN
ftr-445	706	12	accurately	accurately	ADV
ftr-445	706	13	when	when	SCONJ
ftr-445	706	14	the	the	DET
ftr-445	706	15	assignee	assignee	NOUN
ftr-445	706	16	pays	pay	VERB
ftr-445	706	17	the	the	DET
ftr-445	706	18	post	post	ADJ
ftr-445	706	19	-	-	ADJ
ftr-445	706	20	assignment	assignment	ADJ
ftr-445	706	21	premiums	premium	NOUN
ftr-445	706	22	,	,	PUNCT
ftr-445	706	23	the	the	DET
ftr-445	706	24	tax	tax	NOUN
ftr-445	706	25	court	court	NOUN
ftr-445	706	26	should	should	AUX
ftr-445	706	27	have	have	AUX
ftr-445	706	28	identified	identify	VERB
ftr-445	706	29	and	and	CCONJ
ftr-445	706	30	examined	examine	VERB
ftr-445	706	31	these	these	DET
ftr-445	706	32	components	component	NOUN
ftr-445	706	33	separately	separately	ADV
ftr-445	706	34	,	,	PUNCT
ftr-445	706	35	since	since	SCONJ
ftr-445	706	36	they	they	PRON
ftr-445	706	37	are	be	AUX
ftr-445	706	38	what	what	PRON
ftr-445	706	39	the	the	DET
ftr-445	706	40	decedent	decedent	NOUN
ftr-445	706	41	's	's	PART
ftr-445	706	42	assignment	assignment	NOUN
ftr-445	706	43	transferred	transfer	VERB
ftr-445	706	44	.	.	PUNCT
ftr-445	707	1	the	the	DET
ftr-445	707	2	equity	equity	PROPN
ftr-445	707	3	reserve	reserve	PROPN
ftr-445	707	4	component	component	NOUN
ftr-445	707	5	.	.	PUNCT
ftr-445	708	1	if	if	SCONJ
ftr-445	708	2	the	the	DET
ftr-445	708	3	policy	policy	NOUN
ftr-445	708	4	had	have	VERB
ftr-445	708	5	an	an	DET
ftr-445	708	6	equity	equity	NOUN
ftr-445	708	7	reserve	reserve	NOUN
ftr-445	708	8	component	component	NOUN
ftr-445	708	9	at	at	ADP
ftr-445	708	10	the	the	DET
ftr-445	708	11	time	time	NOUN
ftr-445	708	12	of	of	ADP
ftr-445	708	13	the	the	DET
ftr-445	708	14	transfer	transfer	NOUN
ftr-445	708	15	,	,	PUNCT
ftr-445	708	16	the	the	DET
ftr-445	708	17	decedent	decedent	NOUN
ftr-445	708	18	clearly	clearly	ADV
ftr-445	708	19	transferred	transfer	VERB
ftr-445	708	20	it	it	PRON
ftr-445	708	21	.	.	PUNCT
ftr-445	709	1	the	the	DET
ftr-445	709	2	equity	equity	NOUN
ftr-445	709	3	reserve	reserve	PROPN
ftr-445	709	4	may	may	AUX
ftr-445	709	5	increase	increase	VERB
ftr-445	709	6	between	between	ADP
ftr-445	709	7	the	the	DET
ftr-445	709	8	time	time	NOUN
ftr-445	709	9	of	of	ADP
ftr-445	709	10	the	the	DET
ftr-445	709	11	transfer	transfer	NOUN
ftr-445	709	12	and	and	CCONJ
ftr-445	709	13	the	the	DET
ftr-445	709	14	time	time	NOUN
ftr-445	709	15	of	of	ADP
ftr-445	709	16	death	death	NOUN
ftr-445	709	17	.	.	PUNCT
ftr-445	710	1	the	the	DET
ftr-445	710	2	increase	increase	NOUN
ftr-445	710	3	is	be	AUX
ftr-445	710	4	partly	partly	ADV
ftr-445	710	5	attributable	attributable	ADJ
ftr-445	710	6	to	to	ADP
ftr-445	710	7	the	the	DET
ftr-445	710	8	appreciation	appreciation	NOUN
ftr-445	710	9	of	of	ADP
ftr-445	710	10	the	the	DET
ftr-445	710	11	equity	equity	NOUN
ftr-445	710	12	reserve	reserve	NOUN
ftr-445	710	13	that	that	SCONJ
ftr-445	710	14	the	the	DET
ftr-445	710	15	decedent	decedent	NOUN
ftr-445	710	16	transferred	transfer	VERB
ftr-445	710	17	.	.	PUNCT
ftr-445	711	1	that	that	DET
ftr-445	711	2	portion	portion	NOUN
ftr-445	711	3	of	of	ADP
ftr-445	711	4	the	the	DET
ftr-445	711	5	proceeds	proceed	NOUN
ftr-445	711	6	attributable	attributable	ADJ
ftr-445	711	7	to	to	ADP
ftr-445	711	8	the	the	DET
ftr-445	711	9	transferred	transfer	VERB
ftr-445	711	10	equity	equity	NOUN
ftr-445	711	11	reserve	reserve	PROPN
ftr-445	711	12	component	component	NOUN
ftr-445	711	13	and	and	CCONJ
ftr-445	711	14	the	the	DET
ftr-445	711	15	appreciation	appreciation	NOUN
ftr-445	711	16	thereon	thereon	NOUN
ftr-445	711	17	is	be	AUX
ftr-445	711	18	clearly	clearly	ADV
ftr-445	711	19	includible	includible	ADJ
ftr-445	711	20	in	in	ADP
ftr-445	711	21	the	the	DET
ftr-445	711	22	transferor	transferor	NOUN
ftr-445	711	23	's	's	PART
ftr-445	711	24	gross	gross	ADJ
ftr-445	711	25	estate	estate	NOUN
ftr-445	711	26	.	.	PUNCT
ftr-445	712	1	a	a	DET
ftr-445	712	2	portion	portion	NOUN
ftr-445	712	3	of	of	ADP
ftr-445	712	4	the	the	DET
ftr-445	712	5	post	post	ADJ
ftr-445	712	6	-	-	ADJ
ftr-445	712	7	assignment	assignment	ADJ
ftr-445	712	8	premiums	premium	NOUN
ftr-445	712	9	paid	pay	VERB
ftr-445	712	10	by	by	ADP
ftr-445	712	11	the	the	DET
ftr-445	712	12	assignee	assignee	NOUN
ftr-445	712	13	is	be	AUX
ftr-445	712	14	added	add	VERB
ftr-445	712	15	to	to	ADP
ftr-445	712	16	the	the	DET
ftr-445	712	17	equity	equity	NOUN
ftr-445	712	18	reserve	reserve	PROPN
ftr-445	712	19	component	component	NOUN
ftr-445	712	20	.	.	PUNCT
ftr-445	713	1	that	that	DET
ftr-445	713	2	portion	portion	NOUN
ftr-445	713	3	,	,	PUNCT
ftr-445	713	4	including	include	VERB
ftr-445	713	5	the	the	DET
ftr-445	713	6	appreciation	appreciation	NOUN
ftr-445	713	7	thereon	thereon	NOUN
ftr-445	713	8	,	,	PUNCT
ftr-445	713	9	is	be	AUX
ftr-445	713	10	in	in	ADP
ftr-445	713	11	the	the	DET
ftr-445	713	12	nature	nature	NOUN
ftr-445	713	13	of	of	ADP
ftr-445	713	14	an	an	DET
ftr-445	713	15	improvement	improvement	NOUN
ftr-445	713	16	or	or	CCONJ
ftr-445	713	17	addition	addition	NOUN
ftr-445	713	18	to	to	ADP
ftr-445	713	19	the	the	DET
ftr-445	713	20	property	property	NOUN
ftr-445	713	21	by	by	ADP
ftr-445	713	22	the	the	DET
ftr-445	713	23	assignee	assignee	NOUN
ftr-445	713	24	,	,	PUNCT
ftr-445	713	25	and	and	CCONJ
ftr-445	713	26	should	should	AUX
ftr-445	713	27	be	be	AUX
ftr-445	713	28	excluded	exclude	VERB
ftr-445	713	29	under	under	ADP
ftr-445	713	30	section	section	NOUN
ftr-445	713	31	2035.'l4	2035.'l4	PROPN
ftr-445	713	32	103	103	NUM
ftr-445	713	33	.	.	PUNCT
ftr-445	714	1	see	see	VERB
ftr-445	714	2	supra	supra	ADJ
ftr-445	714	3	text	text	NOUN
ftr-445	714	4	accompanying	accompanying	ADJ
ftr-445	714	5	notes	note	VERB
ftr-445	714	6	15	15	NUM
ftr-445	714	7	-	-	SYM
ftr-445	714	8	16	16	NUM
ftr-445	714	9	.	.	PUNCT
ftr-445	715	1	104	104	NUM
ftr-445	715	2	.	.	PUNCT
ftr-445	716	1	it	it	PRON
ftr-445	716	2	is	be	AUX
ftr-445	716	3	arguable	arguable	ADJ
ftr-445	716	4	that	that	SCONJ
ftr-445	716	5	when	when	SCONJ
ftr-445	716	6	congress	congress	PROPN
ftr-445	716	7	amended	amend	VERB
ftr-445	716	8	§	§	PROPN
ftr-445	716	9	2035	2035	NUM
ftr-445	716	10	in	in	ADP
ftr-445	716	11	1981	1981	NUM
ftr-445	716	12	,	,	PUNCT
ftr-445	716	13	it	it	PRON
ftr-445	716	14	should	should	AUX
ftr-445	716	15	have	have	AUX
ftr-445	716	16	excluded	exclude	VERB
ftr-445	716	17	the	the	DET
ftr-445	716	18	entire	entire	ADJ
ftr-445	716	19	equity	equity	NOUN
ftr-445	716	20	reserve	reserve	NOUN
ftr-445	716	21	component	component	NOUN
ftr-445	716	22	of	of	ADP
ftr-445	716	23	a	a	DET
ftr-445	716	24	life	life	NOUN
ftr-445	716	25	insurance	insurance	NOUN
ftr-445	716	26	policy	policy	NOUN
ftr-445	716	27	transferred	transfer	VERB
ftr-445	716	28	within	within	ADP
ftr-445	716	29	three	three	NUM
ftr-445	716	30	years	year	NOUN
ftr-445	716	31	of	of	ADP
ftr-445	716	32	death	death	NOUN
ftr-445	716	33	.	.	PUNCT
ftr-445	717	1	the	the	DET
ftr-445	717	2	1981	1981	NUM
ftr-445	717	3	amendments	amendment	NOUN
ftr-445	717	4	restricted	restrict	VERB
ftr-445	717	5	§	§	PROPN
ftr-445	717	6	2035	2035	NUM
ftr-445	717	7	to	to	ADP
ftr-445	717	8	items	item	NOUN
ftr-445	717	9	of	of	ADP
ftr-445	717	10	property	property	NOUN
ftr-445	717	11	in	in	ADP
ftr-445	717	12	which	which	PRON
ftr-445	717	13	the	the	DET
ftr-445	717	14	value	value	NOUN
ftr-445	717	15	of	of	ADP
ftr-445	717	16	the	the	DET
ftr-445	717	17	gift	gift	NOUN
ftr-445	717	18	is	be	AUX
ftr-445	717	19	likely	likely	ADJ
ftr-445	717	20	to	to	PART
ftr-445	717	21	be	be	AUX
ftr-445	717	22	much	much	ADV
ftr-445	717	23	less	less	ADJ
ftr-445	717	24	than	than	ADP
ftr-445	717	25	the	the	DET
ftr-445	717	26	amount	amount	NOUN
ftr-445	717	27	that	that	PRON
ftr-445	717	28	would	would	AUX
ftr-445	717	29	have	have	AUX
ftr-445	717	30	been	be	AUX
ftr-445	717	31	included	include	VERB
ftr-445	717	32	in	in	ADP
ftr-445	717	33	the	the	DET
ftr-445	717	34	transferor	transferor	NOUN
ftr-445	717	35	's	's	PART
ftr-445	717	36	gross	gross	ADJ
ftr-445	717	37	estate	estate	NOUN
ftr-445	717	38	if	if	SCONJ
ftr-445	717	39	the	the	DET
ftr-445	717	40	transfer	transfer	NOUN
ftr-445	717	41	had	have	AUX
ftr-445	717	42	not	not	PART
ftr-445	717	43	taken	take	VERB
ftr-445	717	44	place	place	NOUN
ftr-445	717	45	.	.	PUNCT
ftr-445	718	1	with	with	ADP
ftr-445	718	2	respect	respect	NOUN
ftr-445	718	3	to	to	ADP
ftr-445	718	4	a	a	DET
ftr-445	718	5	transferred	transfer	VERB
ftr-445	718	6	life	life	NOUN
ftr-445	718	7	insurance	insurance	NOUN
ftr-445	718	8	policy	policy	NOUN
ftr-445	718	9	,	,	PUNCT
ftr-445	718	10	the	the	DET
ftr-445	718	11	component	component	NOUN
ftr-445	718	12	that	that	PRON
ftr-445	718	13	dramatically	dramatically	ADV
ftr-445	718	14	increases	increase	VERB
ftr-445	718	15	in	in	ADP
ftr-445	718	16	value	value	NOUN
ftr-445	718	17	is	be	AUX
ftr-445	718	18	the	the	DET
ftr-445	718	19	term	term	NOUN
ftr-445	718	20	insurance	insurance	NOUN
ftr-445	718	21	coverage	coverage	NOUN
ftr-445	718	22	component	component	NOUN
ftr-445	718	23	,	,	PUNCT
ftr-445	718	24	not	not	PART
ftr-445	718	25	the	the	DET
ftr-445	718	26	equity	equity	NOUN
ftr-445	718	27	reserve	reserve	PROPN
ftr-445	718	28	component	component	NOUN
ftr-445	718	29	.	.	PUNCT
ftr-445	719	1	because	because	SCONJ
ftr-445	719	2	the	the	DET
ftr-445	719	3	equity	equity	NOUN
ftr-445	719	4	reserve	reserve	PROPN
ftr-445	719	5	component	component	NOUN
ftr-445	719	6	does	do	AUX
ftr-445	719	7	not	not	PART
ftr-445	719	8	dramatically	dramatically	ADV
ftr-445	719	9	increase	increase	VERB
ftr-445	719	10	in	in	ADP
ftr-445	719	11	value	value	NOUN
ftr-445	719	12	at	at	ADP
ftr-445	719	13	the	the	DET
ftr-445	719	14	insured	insure	VERB
ftr-445	719	15	's	's	PART
ftr-445	719	16	death	death	NOUN
ftr-445	719	17	,	,	PUNCT
ftr-445	719	18	it	it	PRON
ftr-445	719	19	is	be	AUX
ftr-445	719	20	more	more	ADV
ftr-445	719	21	like	like	ADP
ftr-445	719	22	the	the	DET
ftr-445	719	23	types	type	NOUN
ftr-445	719	24	of	of	ADP
ftr-445	719	25	property	property	NOUN
ftr-445	719	26	to	to	PART
ftr-445	719	27	which	which	PRON
ftr-445	719	28	§	§	PROPN
ftr-445	719	29	2035	2035	NUM
ftr-445	719	30	no	no	ADV
ftr-445	719	31	longer	long	ADV
ftr-445	719	32	applies	applie	NOUN
ftr-445	719	33	-	-	PUNCT
ftr-445	719	34	property	property	NOUN
ftr-445	719	35	such	such	ADJ
ftr-445	719	36	as	as	ADP
ftr-445	719	37	land	land	NOUN
ftr-445	719	38	or	or	CCONJ
ftr-445	719	39	stocks	stock	NOUN
ftr-445	719	40	and	and	CCONJ
ftr-445	719	41	bonds	bond	NOUN
ftr-445	719	42	.	.	PUNCT
ftr-445	720	1	it	it	PRON
ftr-445	720	2	would	would	AUX
ftr-445	720	3	better	well	ADV
ftr-445	720	4	suit	suit	VERB
ftr-445	720	5	tax	tax	NOUN
ftr-445	720	6	policy	policy	NOUN
ftr-445	720	7	then	then	ADV
ftr-445	720	8	for	for	SCONJ
ftr-445	720	9	congress	congress	PROPN
ftr-445	720	10	to	to	PART
ftr-445	720	11	have	have	AUX
ftr-445	720	12	expressly	expressly	ADV
ftr-445	720	13	excluded	exclude	VERB
ftr-445	720	14	all	all	PRON
ftr-445	720	15	of	of	ADP
ftr-445	720	16	the	the	DET
ftr-445	720	17	equity	equity	NOUN
ftr-445	720	18	reserve	reserve	PROPN
ftr-445	720	19	element	element	NOUN
ftr-445	720	20	of	of	ADP
ftr-445	720	21	a	a	DET
ftr-445	720	22	life	life	NOUN
ftr-445	720	23	insurance	insurance	NOUN
ftr-445	720	24	policy	policy	NOUN
ftr-445	720	25	from	from	ADP
ftr-445	720	26	the	the	DET
ftr-445	720	27	insured	insure	VERB
ftr-445	720	28	's	's	PART
ftr-445	720	29	gross	gross	ADJ
ftr-445	720	30	estate	estate	NOUN
ftr-445	720	31	-	-	PUNCT
ftr-445	720	32	i.e.	i.e.	X
ftr-445	720	33	,	,	PUNCT
ftr-445	720	34	the	the	DET
ftr-445	720	35	equity	equity	NOUN
ftr-445	720	36	[	[	X
ftr-445	720	37	vol	vol	NOUN
ftr-445	720	38	4:5	4:5	NUM
ftr-445	720	39	tax	tax	NOUN
ftr-445	720	40	consequences	consequence	NOUN
ftr-445	720	41	of	of	ADP
ftr-445	720	42	assigning	assign	VERB
ftr-445	720	43	life	life	NOUN
ftr-445	720	44	insurance	insurance	NOUN
ftr-445	720	45	that	that	PRON
ftr-445	720	46	portion	portion	NOUN
ftr-445	720	47	of	of	ADP
ftr-445	720	48	the	the	DET
ftr-445	720	49	equity	equity	NOUN
ftr-445	720	50	reserve	reserve	NOUN
ftr-445	720	51	was	be	AUX
ftr-445	720	52	not	not	PART
ftr-445	720	53	transferred	transfer	VERB
ftr-445	720	54	by	by	ADP
ftr-445	720	55	the	the	DET
ftr-445	720	56	decedent	decedent	NOUN
ftr-445	720	57	and	and	CCONJ
ftr-445	720	58	,	,	PUNCT
ftr-445	720	59	since	since	SCONJ
ftr-445	720	60	the	the	DET
ftr-445	720	61	insured	insure	VERB
ftr-445	720	62	did	do	AUX
ftr-445	720	63	not	not	PART
ftr-445	720	64	pay	pay	VERB
ftr-445	720	65	those	those	DET
ftr-445	720	66	premiums	premium	NOUN
ftr-445	720	67	,	,	PUNCT
ftr-445	720	68	would	would	AUX
ftr-445	720	69	not	not	PART
ftr-445	720	70	have	have	AUX
ftr-445	720	71	been	be	AUX
ftr-445	720	72	included	include	VERB
ftr-445	720	73	in	in	ADP
ftr-445	720	74	the	the	DET
ftr-445	720	75	insured	insure	VERB
ftr-445	720	76	's	's	PART
ftr-445	720	77	gross	gross	ADJ
ftr-445	720	78	estate	estate	NOUN
ftr-445	720	79	had	have	VERB
ftr-445	720	80	the	the	DET
ftr-445	720	81	transfer	transfer	NOUN
ftr-445	720	82	not	not	PART
ftr-445	720	83	occurred	occur	VERB
ftr-445	720	84	.	.	PUNCT
ftr-445	721	1	the	the	DET
ftr-445	721	2	tenn	tenn	PROPN
ftr-445	721	3	insurance	insurance	PROPN
ftr-445	721	4	coverage	coverage	NOUN
ftr-445	721	5	and	and	CCONJ
ftr-445	721	6	the	the	DET
ftr-445	721	7	right	right	NOUN
ftr-445	721	8	of	of	ADP
ftr-445	721	9	continuation	continuation	NOUN
ftr-445	721	10	components.105	components.105	PROPN
ftr-445	721	11	an	an	DET
ftr-445	721	12	assignment	assignment	NOUN
ftr-445	721	13	of	of	ADP
ftr-445	721	14	a	a	DET
ftr-445	721	15	life	life	NOUN
ftr-445	721	16	insurance	insurance	NOUN
ftr-445	721	17	policy	policy	NOUN
ftr-445	721	18	also	also	ADV
ftr-445	721	19	constitutes	constitute	VERB
ftr-445	721	20	a	a	DET
ftr-445	721	21	gift	gift	NOUN
ftr-445	721	22	of	of	ADP
ftr-445	721	23	the	the	DET
ftr-445	721	24	term	term	NOUN
ftr-445	721	25	insurance	insurance	NOUN
ftr-445	721	26	coverage	coverage	NOUN
ftr-445	721	27	component	component	NOUN
ftr-445	721	28	.	.	PUNCT
ftr-445	722	1	the	the	DET
ftr-445	722	2	value	value	NOUN
ftr-445	722	3	of	of	ADP
ftr-445	722	4	the	the	DET
ftr-445	722	5	term	term	NOUN
ftr-445	722	6	insurance	insurance	NOUN
ftr-445	722	7	component	component	NOUN
ftr-445	722	8	at	at	ADP
ftr-445	722	9	the	the	DET
ftr-445	722	10	time	time	NOUN
ftr-445	722	11	of	of	ADP
ftr-445	722	12	death	death	NOUN
ftr-445	722	13	is	be	AUX
ftr-445	722	14	the	the	DET
ftr-445	722	15	full	full	ADJ
ftr-445	722	16	value	value	NOUN
ftr-445	722	17	of	of	ADP
ftr-445	722	18	the	the	DET
ftr-445	722	19	proceeds	proceed	NOUN
ftr-445	722	20	of	of	ADP
ftr-445	722	21	the	the	DET
ftr-445	722	22	policy	policy	NOUN
ftr-445	722	23	,	,	PUNCT
ftr-445	722	24	less	less	ADJ
ftr-445	722	25	any	any	DET
ftr-445	722	26	equity	equity	NOUN
ftr-445	722	27	reserve	reserve	NOUN
ftr-445	722	28	.	.	PUNCT
ftr-445	723	1	in	in	ADP
ftr-445	723	2	one	one	NUM
ftr-445	723	3	respect	respect	NOUN
ftr-445	723	4	,	,	PUNCT
ftr-445	723	5	however	however	ADV
ftr-445	723	6	,	,	PUNCT
ftr-445	723	7	it	it	PRON
ftr-445	723	8	could	could	AUX
ftr-445	723	9	be	be	AUX
ftr-445	723	10	argued	argue	VERB
ftr-445	723	11	that	that	SCONJ
ftr-445	723	12	the	the	DET
ftr-445	723	13	term	term	NOUN
ftr-445	723	14	insurance	insurance	NOUN
ftr-445	723	15	coverage	coverage	NOUN
ftr-445	723	16	component	component	NOUN
ftr-445	723	17	that	that	PRON
ftr-445	723	18	the	the	DET
ftr-445	723	19	insured	insure	VERB
ftr-445	723	20	transferred	transfer	VERB
ftr-445	723	21	has	have	AUX
ftr-445	723	22	expired	expire	VERB
ftr-445	723	23	by	by	ADP
ftr-445	723	24	the	the	DET
ftr-445	723	25	time	time	NOUN
ftr-445	723	26	of	of	ADP
ftr-445	723	27	death	death	NOUN
ftr-445	723	28	and	and	CCONJ
ftr-445	723	29	was	be	AUX
ftr-445	723	30	replaced	replace	VERB
ftr-445	723	31	by	by	ADP
ftr-445	723	32	the	the	DET
ftr-445	723	33	term	term	NOUN
ftr-445	723	34	insurance	insurance	NOUN
ftr-445	723	35	coverage	coverage	NOUN
ftr-445	723	36	bought	buy	VERB
ftr-445	723	37	by	by	ADP
ftr-445	723	38	the	the	DET
ftr-445	723	39	assignee	assignee	NOUN
ftr-445	723	40	's	's	PART
ftr-445	723	41	last	last	ADJ
ftr-445	723	42	premium	premium	ADJ
ftr-445	723	43	payment	payment	NOUN
ftr-445	723	44	.	.	PUNCT
ftr-445	724	1	the	the	DET
ftr-445	724	2	question	question	NOUN
ftr-445	724	3	is	be	AUX
ftr-445	724	4	,	,	PUNCT
ftr-445	724	5	should	should	AUX
ftr-445	724	6	the	the	DET
ftr-445	724	7	assignee	assignee	NOUN
ftr-445	724	8	's	's	PART
ftr-445	724	9	last	last	ADJ
ftr-445	724	10	premium	premium	NOUN
ftr-445	724	11	payment	payment	NOUN
ftr-445	724	12	be	be	AUX
ftr-445	724	13	treated	treat	VERB
ftr-445	724	14	as	as	ADP
ftr-445	724	15	a	a	DET
ftr-445	724	16	de	de	X
ftr-445	724	17	novo	novo	NOUN
ftr-445	724	18	purchase	purchase	NOUN
ftr-445	724	19	of	of	ADP
ftr-445	724	20	term	term	NOUN
ftr-445	724	21	insurance	insurance	NOUN
ftr-445	724	22	coverage	coverage	NOUN
ftr-445	724	23	or	or	CCONJ
ftr-445	724	24	should	should	AUX
ftr-445	724	25	all	all	PRON
ftr-445	724	26	of	of	ADP
ftr-445	724	27	the	the	DET
ftr-445	724	28	assignee	assignee	NOUN
ftr-445	724	29	's	's	PART
ftr-445	724	30	premium	premium	NOUN
ftr-445	724	31	payments	payment	NOUN
ftr-445	724	32	combined	combine	VERB
ftr-445	724	33	be	be	AUX
ftr-445	724	34	treated	treat	VERB
ftr-445	724	35	merely	merely	ADV
ftr-445	724	36	as	as	ADP
ftr-445	724	37	a	a	DET
ftr-445	724	38	maintenance	maintenance	NOUN
ftr-445	724	39	expense	expense	NOUN
ftr-445	724	40	of	of	ADP
ftr-445	724	41	the	the	DET
ftr-445	724	42	term	term	NOUN
ftr-445	724	43	insurance	insurance	NOUN
ftr-445	724	44	coverage	coverage	NOUN
ftr-445	724	45	that	that	SCONJ
ftr-445	724	46	the	the	DET
ftr-445	724	47	insured	insure	VERB
ftr-445	724	48	transferred	transfer	VERB
ftr-445	724	49	?	?	PUNCT
ftr-445	725	1	the	the	DET
ftr-445	725	2	only	only	ADJ
ftr-445	725	3	reason	reason	NOUN
ftr-445	725	4	that	that	SCONJ
ftr-445	725	5	the	the	DET
ftr-445	725	6	assignee	assignee	NOUN
ftr-445	725	7	had	have	VERB
ftr-445	725	8	the	the	DET
ftr-445	725	9	right	right	NOUN
ftr-445	725	10	to	to	PART
ftr-445	725	11	maintain	maintain	VERB
ftr-445	725	12	the	the	DET
ftr-445	725	13	insurance	insurance	NOUN
ftr-445	725	14	coverage	coverage	NOUN
ftr-445	725	15	in	in	ADP
ftr-445	725	16	force	force	NOUN
ftr-445	725	17	is	be	AUX
ftr-445	725	18	reserve	reserve	NOUN
ftr-445	725	19	at	at	ADP
ftr-445	725	20	the	the	DET
ftr-445	725	21	time	time	NOUN
ftr-445	725	22	of	of	ADP
ftr-445	725	23	the	the	DET
ftr-445	725	24	gift	gift	NOUN
ftr-445	725	25	,	,	PUNCT
ftr-445	725	26	the	the	DET
ftr-445	725	27	incremental	incremental	ADJ
ftr-445	725	28	additions	addition	NOUN
ftr-445	725	29	thereto	thereto	VERB
ftr-445	725	30	,	,	PUNCT
ftr-445	725	31	the	the	DET
ftr-445	725	32	equity	equity	NOUN
ftr-445	725	33	reserve	reserve	NOUN
ftr-445	725	34	added	add	VERB
ftr-445	725	35	by	by	ADP
ftr-445	725	36	the	the	DET
ftr-445	725	37	assignee	assignee	NOUN
ftr-445	725	38	's	's	PART
ftr-445	725	39	premium	premium	NOUN
ftr-445	725	40	payments	payment	NOUN
ftr-445	725	41	,	,	PUNCT
ftr-445	725	42	and	and	CCONJ
ftr-445	725	43	the	the	DET
ftr-445	725	44	incremental	incremental	ADJ
ftr-445	725	45	additions	addition	NOUN
ftr-445	725	46	thereto	thereto	VERB
ftr-445	725	47	.	.	PUNCT
ftr-445	726	1	as	as	SCONJ
ftr-445	726	2	drafted	draft	VERB
ftr-445	726	3	,	,	PUNCT
ftr-445	726	4	however	however	ADV
ftr-445	726	5	,	,	PUNCT
ftr-445	726	6	§	§	PROPN
ftr-445	726	7	2035	2035	NUM
ftr-445	726	8	clearly	clearly	ADV
ftr-445	726	9	includes	include	VERB
ftr-445	726	10	the	the	DET
ftr-445	726	11	equity	equity	NOUN
ftr-445	726	12	reserve	reserve	PROPN
ftr-445	726	13	component	component	NOUN
ftr-445	726	14	in	in	ADP
ftr-445	726	15	the	the	DET
ftr-445	726	16	transferor	transferor	NOUN
ftr-445	726	17	's	's	PART
ftr-445	726	18	gross	gross	ADJ
ftr-445	726	19	estate	estate	NOUN
ftr-445	726	20	.	.	PUNCT
ftr-445	727	1	perhaps	perhaps	ADV
ftr-445	727	2	congress	congress	PROPN
ftr-445	727	3	considered	consider	VERB
ftr-445	727	4	the	the	DET
ftr-445	727	5	several	several	ADJ
ftr-445	727	6	components	component	NOUN
ftr-445	727	7	of	of	ADP
ftr-445	727	8	life	life	NOUN
ftr-445	727	9	insurance	insurance	NOUN
ftr-445	727	10	to	to	PART
ftr-445	727	11	be	be	AUX
ftr-445	727	12	so	so	ADV
ftr-445	727	13	blended	blend	VERB
ftr-445	727	14	into	into	ADP
ftr-445	727	15	the	the	DET
ftr-445	727	16	proceeds	proceed	NOUN
ftr-445	727	17	payable	payable	ADJ
ftr-445	727	18	at	at	ADP
ftr-445	727	19	death	death	NOUN
ftr-445	727	20	as	as	SCONJ
ftr-445	727	21	to	to	PART
ftr-445	727	22	make	make	VERB
ftr-445	727	23	it	it	PRON
ftr-445	727	24	inappropriate	inappropriate	ADJ
ftr-445	727	25	or	or	CCONJ
ftr-445	727	26	administratively	administratively	ADV
ftr-445	727	27	inconvenient	inconvenient	ADJ
ftr-445	727	28	to	to	PART
ftr-445	727	29	separate	separate	VERB
ftr-445	727	30	the	the	DET
ftr-445	727	31	proceeds	proceed	NOUN
ftr-445	727	32	into	into	ADP
ftr-445	727	33	its	its	PRON
ftr-445	727	34	several	several	ADJ
ftr-445	727	35	component	component	NOUN
ftr-445	727	36	elements	element	NOUN
ftr-445	727	37	.	.	PUNCT
ftr-445	728	1	in	in	ADP
ftr-445	728	2	fact	fact	NOUN
ftr-445	728	3	,	,	PUNCT
ftr-445	728	4	however	however	ADV
ftr-445	728	5	,	,	PUNCT
ftr-445	728	6	the	the	DET
ftr-445	728	7	amount	amount	NOUN
ftr-445	728	8	of	of	ADP
ftr-445	728	9	the	the	DET
ftr-445	728	10	equity	equity	NOUN
ftr-445	728	11	reserve	reserve	NOUN
ftr-445	728	12	can	can	AUX
ftr-445	728	13	be	be	AUX
ftr-445	728	14	determined	determine	VERB
ftr-445	728	15	easily	easily	ADV
ftr-445	728	16	and	and	CCONJ
ftr-445	728	17	presents	present	VERB
ftr-445	728	18	no	no	DET
ftr-445	728	19	administrative	administrative	ADJ
ftr-445	728	20	or	or	CCONJ
ftr-445	728	21	other	other	ADJ
ftr-445	728	22	difficulties	difficulty	NOUN
ftr-445	728	23	.	.	PUNCT
ftr-445	729	1	more	more	ADV
ftr-445	729	2	likely	likely	ADJ
ftr-445	729	3	,	,	PUNCT
ftr-445	729	4	congress	congress	PROPN
ftr-445	729	5	simply	simply	ADV
ftr-445	729	6	did	do	AUX
ftr-445	729	7	not	not	PART
ftr-445	729	8	think	think	VERB
ftr-445	729	9	about	about	ADP
ftr-445	729	10	the	the	DET
ftr-445	729	11	idea	idea	NOUN
ftr-445	729	12	of	of	ADP
ftr-445	729	13	separating	separate	VERB
ftr-445	729	14	the	the	DET
ftr-445	729	15	elements	element	NOUN
ftr-445	729	16	that	that	PRON
ftr-445	729	17	make	make	VERB
ftr-445	729	18	up	up	ADP
ftr-445	729	19	the	the	DET
ftr-445	729	20	proceeds	proceed	NOUN
ftr-445	729	21	payable	payable	ADJ
ftr-445	729	22	at	at	ADP
ftr-445	729	23	death	death	NOUN
ftr-445	729	24	.	.	PUNCT
ftr-445	730	1	it	it	PRON
ftr-445	730	2	would	would	AUX
ftr-445	730	3	be	be	AUX
ftr-445	730	4	worthwhile	worthwhile	ADJ
ftr-445	730	5	for	for	SCONJ
ftr-445	730	6	congress	congress	PROPN
ftr-445	730	7	to	to	PART
ftr-445	730	8	consider	consider	VERB
ftr-445	730	9	amending	amend	VERB
ftr-445	730	10	§	§	PROPN
ftr-445	730	11	2035	2035	NUM
ftr-445	730	12	to	to	PART
ftr-445	730	13	exclude	exclude	VERB
ftr-445	730	14	that	that	DET
ftr-445	730	15	portion	portion	NOUN
ftr-445	730	16	of	of	ADP
ftr-445	730	17	insurance	insurance	NOUN
ftr-445	730	18	proceeds	proceed	VERB
ftr-445	730	19	attributable	attributable	ADJ
ftr-445	730	20	to	to	ADP
ftr-445	730	21	the	the	DET
ftr-445	730	22	equity	equity	NOUN
ftr-445	730	23	reserve	reserve	PROPN
ftr-445	730	24	component	component	NOUN
ftr-445	730	25	.	.	PUNCT
ftr-445	731	1	105	105	NUM
ftr-445	731	2	.	.	PUNCT
ftr-445	732	1	at	at	ADP
ftr-445	732	2	the	the	DET
ftr-445	732	3	time	time	NOUN
ftr-445	732	4	of	of	ADP
ftr-445	732	5	assigmnent	assigmnent	NOUN
ftr-445	732	6	,	,	PUNCT
ftr-445	732	7	the	the	DET
ftr-445	732	8	value	value	NOUN
ftr-445	732	9	of	of	ADP
ftr-445	732	10	these	these	DET
ftr-445	732	11	components	component	NOUN
ftr-445	732	12	is	be	AUX
ftr-445	732	13	at	at	ADP
ftr-445	732	14	least	least	ADJ
ftr-445	732	15	equal	equal	ADJ
ftr-445	732	16	to	to	ADP
ftr-445	732	17	the	the	DET
ftr-445	732	18	portion	portion	NOUN
ftr-445	732	19	of	of	ADP
ftr-445	732	20	the	the	DET
ftr-445	732	21	premium	premium	NOUN
ftr-445	732	22	previously	previously	ADV
ftr-445	732	23	paid	pay	VERB
ftr-445	732	24	by	by	ADP
ftr-445	732	25	the	the	DET
ftr-445	732	26	insured	insured	NOUN
ftr-445	732	27	that	that	PRON
ftr-445	732	28	is	be	AUX
ftr-445	732	29	attributable	attributable	ADJ
ftr-445	732	30	to	to	ADP
ftr-445	732	31	the	the	DET
ftr-445	732	32	remainder	remainder	NOUN
ftr-445	732	33	of	of	ADP
ftr-445	732	34	the	the	DET
ftr-445	732	35	period	period	NOUN
ftr-445	732	36	for	for	ADP
ftr-445	732	37	which	which	PRON
ftr-445	732	38	that	that	DET
ftr-445	732	39	premium	premium	NOUN
ftr-445	732	40	was	be	AUX
ftr-445	732	41	paid	pay	VERB
ftr-445	732	42	.	.	PUNCT
ftr-445	733	1	thus	thus	ADV
ftr-445	733	2	,	,	PUNCT
ftr-445	733	3	if	if	SCONJ
ftr-445	733	4	the	the	DET
ftr-445	733	5	insured	insure	VERB
ftr-445	733	6	paid	pay	VERB
ftr-445	733	7	a	a	DET
ftr-445	733	8	premium	premium	NOUN
ftr-445	733	9	of	of	ADP
ftr-445	733	10	s	s	NOUN
ftr-445	733	11	1,200	1,200	NUM
ftr-445	733	12	on	on	ADP
ftr-445	733	13	march	march	PROPN
ftr-445	733	14	1	1	NUM
ftr-445	733	15	for	for	ADP
ftr-445	733	16	term	term	NOUN
ftr-445	733	17	insurance	insurance	NOUN
ftr-445	733	18	coverage	coverage	NOUN
ftr-445	733	19	for	for	ADP
ftr-445	733	20	one	one	NUM
ftr-445	733	21	year	year	NOUN
ftr-445	733	22	,	,	PUNCT
ftr-445	733	23	and	and	CCONJ
ftr-445	733	24	the	the	DET
ftr-445	733	25	insured	insure	VERB
ftr-445	733	26	assigned	assign	VERB
ftr-445	733	27	the	the	DET
ftr-445	733	28	policy	policy	NOUN
ftr-445	733	29	to	to	ADP
ftr-445	733	30	his	his	PRON
ftr-445	733	31	wife	wife	NOUN
ftr-445	733	32	three	three	NUM
ftr-445	733	33	months	month	NOUN
ftr-445	733	34	later	later	ADV
ftr-445	733	35	(	(	PUNCT
ftr-445	733	36	on	on	ADP
ftr-445	733	37	june	june	PROPN
ftr-445	733	38	1	1	NUM
ftr-445	733	39	)	)	PUNCT
ftr-445	733	40	,	,	PUNCT
ftr-445	733	41	he	he	PRON
ftr-445	733	42	would	would	AUX
ftr-445	733	43	have	have	AUX
ftr-445	733	44	made	make	VERB
ftr-445	733	45	a	a	DET
ftr-445	733	46	gift	gift	NOUN
ftr-445	733	47	having	have	VERB
ftr-445	733	48	a	a	DET
ftr-445	733	49	value	value	NOUN
ftr-445	733	50	of	of	ADP
ftr-445	733	51	at	at	ADV
ftr-445	733	52	least	least	ADV
ftr-445	733	53	$	$	SYM
ftr-445	733	54	900	900	NUM
ftr-445	733	55	(	(	PUNCT
ftr-445	733	56	three	three	NUM
ftr-445	733	57	-	-	PUNCT
ftr-445	733	58	fourths	fourth	NOUN
ftr-445	733	59	of	of	ADP
ftr-445	733	60	$	$	SYM
ftr-445	733	61	1,200	1,200	NUM
ftr-445	733	62	)	)	PUNCT
ftr-445	733	63	.	.	PUNCT
ftr-445	734	1	if	if	SCONJ
ftr-445	734	2	the	the	DET
ftr-445	734	3	insured	insure	VERB
ftr-445	734	4	is	be	AUX
ftr-445	734	5	in	in	ADP
ftr-445	734	6	good	good	ADJ
ftr-445	734	7	health	health	NOUN
ftr-445	734	8	,	,	PUNCT
ftr-445	734	9	this	this	DET
ftr-445	734	10	allocation	allocation	NOUN
ftr-445	734	11	of	of	ADP
ftr-445	734	12	the	the	DET
ftr-445	734	13	premium	premium	NOUN
ftr-445	734	14	will	will	AUX
ftr-445	734	15	accurately	accurately	ADV
ftr-445	734	16	reflect	reflect	VERB
ftr-445	734	17	the	the	DET
ftr-445	734	18	value	value	NOUN
ftr-445	734	19	of	of	ADP
ftr-445	734	20	both	both	DET
ftr-445	734	21	components	component	NOUN
ftr-445	734	22	.	.	PUNCT
ftr-445	735	1	the	the	DET
ftr-445	735	2	amount	amount	NOUN
ftr-445	735	3	of	of	ADP
ftr-445	735	4	each	each	DET
ftr-445	735	5	premium	premium	NOUN
ftr-445	735	6	will	will	AUX
ftr-445	735	7	equal	equal	VERB
ftr-445	735	8	the	the	DET
ftr-445	735	9	value	value	NOUN
ftr-445	735	10	of	of	ADP
ftr-445	735	11	the	the	DET
ftr-445	735	12	risk	risk	NOUN
ftr-445	735	13	coverage	coverage	NOUN
ftr-445	735	14	involved	involve	VERB
ftr-445	735	15	;	;	PUNCT
ftr-445	735	16	the	the	DET
ftr-445	735	17	premium	premium	NOUN
ftr-445	735	18	will	will	AUX
ftr-445	735	19	have	have	AUX
ftr-445	735	20	been	be	AUX
ftr-445	735	21	set	set	VERB
ftr-445	735	22	according	accord	VERB
ftr-445	735	23	to	to	ADP
ftr-445	735	24	an	an	DET
ftr-445	735	25	actuarial	actuarial	ADJ
ftr-445	735	26	determination	determination	NOUN
ftr-445	735	27	of	of	ADP
ftr-445	735	28	the	the	DET
ftr-445	735	29	risk	risk	NOUN
ftr-445	735	30	assumed	assume	VERB
ftr-445	735	31	by	by	ADP
ftr-445	735	32	the	the	DET
ftr-445	735	33	insurer	insurer	NOUN
ftr-445	735	34	,	,	PUNCT
ftr-445	735	35	including	include	VERB
ftr-445	735	36	the	the	DET
ftr-445	735	37	granting	granting	NOUN
ftr-445	735	38	to	to	ADP
ftr-445	735	39	the	the	DET
ftr-445	735	40	policyholder	policyholder	NOUN
ftr-445	735	41	of	of	ADP
ftr-445	735	42	an	an	DET
ftr-445	735	43	option	option	NOUN
ftr-445	735	44	to	to	PART
ftr-445	735	45	continue	continue	VERB
ftr-445	735	46	that	that	SCONJ
ftr-445	735	47	insurance	insurance	NOUN
ftr-445	735	48	coverage	coverage	NOUN
ftr-445	735	49	in	in	ADP
ftr-445	735	50	future	future	ADJ
ftr-445	735	51	years	year	NOUN
ftr-445	735	52	at	at	ADP
ftr-445	735	53	a	a	DET
ftr-445	735	54	cost	cost	NOUN
ftr-445	735	55	designed	design	VERB
ftr-445	735	56	for	for	ADP
ftr-445	735	57	healthy	healthy	ADJ
ftr-445	735	58	persons	person	NOUN
ftr-445	735	59	.	.	PUNCT
ftr-445	736	1	stating	state	VERB
ftr-445	736	2	it	it	PRON
ftr-445	736	3	differently	differently	ADV
ftr-445	736	4	,	,	PUNCT
ftr-445	736	5	if	if	SCONJ
ftr-445	736	6	the	the	DET
ftr-445	736	7	assignee	assignee	NOUN
ftr-445	736	8	has	have	VERB
ftr-445	736	9	an	an	DET
ftr-445	736	10	insurable	insurable	ADJ
ftr-445	736	11	interest	interest	NOUN
ftr-445	736	12	in	in	ADP
ftr-445	736	13	the	the	DET
ftr-445	736	14	insured	insure	VERB
ftr-445	736	15	,	,	PUNCT
ftr-445	736	16	the	the	DET
ftr-445	736	17	assignee	assignee	NOUN
ftr-445	736	18	could	could	AUX
ftr-445	736	19	purchase	purchase	VERB
ftr-445	736	20	the	the	DET
ftr-445	736	21	same	same	ADJ
ftr-445	736	22	amount	amount	NOUN
ftr-445	736	23	of	of	ADP
ftr-445	736	24	insurance	insurance	NOUN
ftr-445	736	25	coverage	coverage	NOUN
ftr-445	736	26	,	,	PUNCT
ftr-445	736	27	including	include	VERB
ftr-445	736	28	a	a	DET
ftr-445	736	29	right	right	NOUN
ftr-445	736	30	of	of	ADP
ftr-445	736	31	continuation	continuation	NOUN
ftr-445	736	32	component	component	NOUN
ftr-445	736	33	,	,	PUNCT
ftr-445	736	34	at	at	ADP
ftr-445	736	35	the	the	DET
ftr-445	736	36	same	same	ADJ
ftr-445	736	37	price	price	NOUN
ftr-445	736	38	.	.	PUNCT
ftr-445	737	1	however	however	ADV
ftr-445	737	2	,	,	PUNCT
ftr-445	737	3	if	if	SCONJ
ftr-445	737	4	the	the	DET
ftr-445	737	5	insured	insure	VERB
ftr-445	737	6	is	be	AUX
ftr-445	737	7	in	in	ADP
ftr-445	737	8	poor	poor	ADJ
ftr-445	737	9	health	health	NOUN
ftr-445	737	10	at	at	ADP
ftr-445	737	11	the	the	DET
ftr-445	737	12	time	time	NOUN
ftr-445	737	13	of	of	ADP
ftr-445	737	14	the	the	DET
ftr-445	737	15	assignment	assignment	NOUN
ftr-445	737	16	,	,	PUNCT
ftr-445	737	17	the	the	DET
ftr-445	737	18	premium	premium	NOUN
ftr-445	737	19	payable	payable	ADJ
ftr-445	737	20	for	for	ADP
ftr-445	737	21	the	the	DET
ftr-445	737	22	term	term	NOUN
ftr-445	737	23	insurance	insurance	NOUN
ftr-445	737	24	coverage	coverage	NOUN
ftr-445	737	25	will	will	AUX
ftr-445	737	26	be	be	AUX
ftr-445	737	27	less	less	ADJ
ftr-445	737	28	than	than	ADP
ftr-445	737	29	the	the	DET
ftr-445	737	30	actual	actual	ADJ
ftr-445	737	31	value	value	NOUN
ftr-445	737	32	of	of	ADP
ftr-445	737	33	such	such	ADJ
ftr-445	737	34	insurance	insurance	NOUN
ftr-445	737	35	coverage	coverage	NOUN
ftr-445	737	36	;	;	PUNCT
ftr-445	737	37	consequently	consequently	ADV
ftr-445	737	38	,	,	PUNCT
ftr-445	737	39	the	the	DET
ftr-445	737	40	value	value	NOUN
ftr-445	737	41	of	of	ADP
ftr-445	737	42	the	the	DET
ftr-445	737	43	insurance	insurance	NOUN
ftr-445	737	44	granted	grant	VERB
ftr-445	737	45	to	to	ADP
ftr-445	737	46	the	the	DET
ftr-445	737	47	assignee	assignee	NOUN
ftr-445	737	48	(	(	PUNCT
ftr-445	737	49	both	both	CCONJ
ftr-445	737	50	the	the	DET
ftr-445	737	51	coverage	coverage	NOUN
ftr-445	737	52	for	for	ADP
ftr-445	737	53	the	the	DET
ftr-445	737	54	remainder	remainder	NOUN
ftr-445	737	55	of	of	ADP
ftr-445	737	56	the	the	DET
ftr-445	737	57	period	period	NOUN
ftr-445	737	58	and	and	CCONJ
ftr-445	737	59	the	the	DET
ftr-445	737	60	option	option	NOUN
ftr-445	737	61	to	to	PART
ftr-445	737	62	continue	continue	VERB
ftr-445	737	63	the	the	DET
ftr-445	737	64	coverage	coverage	NOUN
ftr-445	737	65	at	at	ADP
ftr-445	737	66	a	a	DET
ftr-445	737	67	bargain	bargain	NOUN
ftr-445	737	68	price	price	NOUN
ftr-445	737	69	)	)	PUNCT
ftr-445	737	70	will	will	AUX
ftr-445	737	71	exceed	exceed	VERB
ftr-445	737	72	the	the	DET
ftr-445	737	73	premium	premium	NOUN
ftr-445	737	74	allocation	allocation	NOUN
ftr-445	737	75	described	describe	VERB
ftr-445	737	76	above	above	ADV
ftr-445	737	77	.	.	PUNCT
ftr-445	738	1	1999	1999	NUM
ftr-445	738	2	]	]	PUNCT
ftr-445	738	3	florida	florida	PROPN
ftr-445	738	4	tax	tax	PROPN
ftr-445	738	5	review	review	NOUN
ftr-445	738	6	because	because	SCONJ
ftr-445	738	7	the	the	DET
ftr-445	738	8	assignment	assignment	NOUN
ftr-445	738	9	of	of	ADP
ftr-445	738	10	the	the	DET
ftr-445	738	11	policy	policy	NOUN
ftr-445	738	12	carried	carry	VERB
ftr-445	738	13	with	with	ADP
ftr-445	738	14	it	it	PRON
ftr-445	738	15	the	the	DET
ftr-445	738	16	right	right	NOUN
ftr-445	738	17	of	of	ADP
ftr-445	738	18	continuation	continuation	NOUN
ftr-445	738	19	component.1'6	component.1'6	ADV
ftr-445	738	20	rather	rather	ADV
ftr-445	738	21	than	than	ADP
ftr-445	738	22	treating	treat	VERB
ftr-445	738	23	each	each	DET
ftr-445	738	24	premium	premium	NOUN
ftr-445	738	25	payment	payment	NOUN
ftr-445	738	26	as	as	ADP
ftr-445	738	27	the	the	DET
ftr-445	738	28	purchase	purchase	NOUN
ftr-445	738	29	of	of	ADP
ftr-445	738	30	an	an	DET
ftr-445	738	31	independent	independent	ADJ
ftr-445	738	32	asset	asset	NOUN
ftr-445	738	33	(	(	PUNCT
ftr-445	738	34	risk	risk	NOUN
ftr-445	738	35	coverage	coverage	NOUN
ftr-445	738	36	for	for	ADP
ftr-445	738	37	a	a	DET
ftr-445	738	38	stated	state	VERB
ftr-445	738	39	term	term	NOUN
ftr-445	738	40	)	)	PUNCT
ftr-445	738	41	,	,	PUNCT
ftr-445	738	42	it	it	PRON
ftr-445	738	43	is	be	AUX
ftr-445	738	44	more	more	ADV
ftr-445	738	45	accurate	accurate	ADJ
ftr-445	738	46	to	to	PART
ftr-445	738	47	characterize	characterize	VERB
ftr-445	738	48	such	such	ADJ
ftr-445	738	49	payments	payment	NOUN
ftr-445	738	50	as	as	ADP
ftr-445	738	51	a	a	DET
ftr-445	738	52	maintenance	maintenance	NOUN
ftr-445	738	53	expense	expense	NOUN
ftr-445	738	54	of	of	ADP
ftr-445	738	55	the	the	DET
ftr-445	738	56	term	term	NOUN
ftr-445	738	57	insurance	insurance	NOUN
ftr-445	738	58	coverage	coverage	NOUN
ftr-445	738	59	component	component	NOUN
ftr-445	738	60	.	.	PUNCT
ftr-445	739	1	the	the	DET
ftr-445	739	2	insurance	insurance	NOUN
ftr-445	739	3	coverage	coverage	NOUN
ftr-445	739	4	element	element	NOUN
ftr-445	739	5	of	of	ADP
ftr-445	739	6	a	a	DET
ftr-445	739	7	policy	policy	NOUN
ftr-445	739	8	should	should	AUX
ftr-445	739	9	therefore	therefore	ADV
ftr-445	739	10	be	be	AUX
ftr-445	739	11	treated	treat	VERB
ftr-445	739	12	as	as	ADP
ftr-445	739	13	a	a	DET
ftr-445	739	14	continuum	continuum	ADJ
ftr-445	739	15	and	and	CCONJ
ftr-445	739	16	not	not	PART
ftr-445	739	17	as	as	ADP
ftr-445	739	18	a	a	DET
ftr-445	739	19	collection	collection	NOUN
ftr-445	739	20	of	of	ADP
ftr-445	739	21	a	a	DET
ftr-445	739	22	number	number	NOUN
ftr-445	739	23	of	of	ADP
ftr-445	739	24	individual	individual	ADJ
ftr-445	739	25	contractual	contractual	ADJ
ftr-445	739	26	arrangements	arrangement	NOUN
ftr-445	739	27	-	-	PUNCT
ftr-445	739	28	one	one	NUM
ftr-445	739	29	for	for	ADP
ftr-445	739	30	each	each	DET
ftr-445	739	31	term	term	NOUN
ftr-445	739	32	of	of	ADP
ftr-445	739	33	a	a	DET
ftr-445	739	34	premium	premium	NOUN
ftr-445	739	35	payment.107	payment.107	NOUN
ftr-445	739	36	treating	treat	VERB
ftr-445	739	37	insurance	insurance	NOUN
ftr-445	739	38	coverage	coverage	NOUN
ftr-445	739	39	as	as	ADP
ftr-445	739	40	a	a	DET
ftr-445	739	41	continuum	continuum	ADJ
ftr-445	739	42	or	or	CCONJ
ftr-445	739	43	single	single	ADJ
ftr-445	739	44	asset	asset	NOUN
ftr-445	739	45	is	be	AUX
ftr-445	739	46	not	not	PART
ftr-445	739	47	only	only	ADV
ftr-445	739	48	a	a	DET
ftr-445	739	49	realistic	realistic	ADJ
ftr-445	739	50	view	view	NOUN
ftr-445	739	51	of	of	ADP
ftr-445	739	52	the	the	DET
ftr-445	739	53	asset	asset	NOUN
ftr-445	739	54	itself	itself	PRON
ftr-445	739	55	,	,	PUNCT
ftr-445	739	56	it	it	PRON
ftr-445	739	57	is	be	AUX
ftr-445	739	58	necessary	necessary	ADJ
ftr-445	739	59	in	in	ADP
ftr-445	739	60	order	order	NOUN
ftr-445	739	61	to	to	PART
ftr-445	739	62	accommodate	accommodate	VERB
ftr-445	739	63	the	the	DET
ftr-445	739	64	legislative	legislative	ADJ
ftr-445	739	65	purpose	purpose	NOUN
ftr-445	739	66	of	of	ADP
ftr-445	739	67	section	section	NOUN
ftr-445	739	68	2035	2035	NUM
ftr-445	739	69	and	and	CCONJ
ftr-445	739	70	to	to	PART
ftr-445	739	71	avoid	avoid	VERB
ftr-445	739	72	great	great	ADJ
ftr-445	739	73	administrative	administrative	ADJ
ftr-445	739	74	burdens	burden	NOUN
ftr-445	739	75	.	.	PUNCT
ftr-445	740	1	if	if	SCONJ
ftr-445	740	2	the	the	DET
ftr-445	740	3	assignee	assignee	NOUN
ftr-445	740	4	's	's	PART
ftr-445	740	5	last	last	ADJ
ftr-445	740	6	premium	premium	NOUN
ftr-445	740	7	payment	payment	NOUN
ftr-445	740	8	were	be	AUX
ftr-445	740	9	treated	treat	VERB
ftr-445	740	10	as	as	ADP
ftr-445	740	11	an	an	DET
ftr-445	740	12	independent	independent	ADJ
ftr-445	740	13	purchase	purchase	NOUN
ftr-445	740	14	of	of	ADP
ftr-445	740	15	risk	risk	NOUN
ftr-445	740	16	coverage	coverage	NOUN
ftr-445	740	17	for	for	ADP
ftr-445	740	18	the	the	DET
ftr-445	740	19	stated	state	VERB
ftr-445	740	20	term	term	NOUN
ftr-445	740	21	,	,	PUNCT
ftr-445	740	22	it	it	PRON
ftr-445	740	23	might	might	AUX
ftr-445	740	24	then	then	ADV
ftr-445	740	25	be	be	AUX
ftr-445	740	26	necessary	necessary	ADJ
ftr-445	740	27	to	to	PART
ftr-445	740	28	exclude	exclude	VERB
ftr-445	740	29	the	the	DET
ftr-445	740	30	entire	entire	ADJ
ftr-445	740	31	risk	risk	NOUN
ftr-445	740	32	coverage	coverage	NOUN
ftr-445	740	33	element	element	NOUN
ftr-445	740	34	of	of	ADP
ftr-445	740	35	the	the	DET
ftr-445	740	36	proceeds	proceed	NOUN
ftr-445	740	37	(	(	PUNCT
ftr-445	740	38	that	that	ADV
ftr-445	740	39	is	is	ADV
ftr-445	740	40	,	,	PUNCT
ftr-445	740	41	the	the	DET
ftr-445	740	42	difference	difference	NOUN
ftr-445	740	43	between	between	ADP
ftr-445	740	44	the	the	DET
ftr-445	740	45	amount	amount	NOUN
ftr-445	740	46	of	of	ADP
ftr-445	740	47	the	the	DET
ftr-445	740	48	proceeds	proceed	NOUN
ftr-445	740	49	and	and	CCONJ
ftr-445	740	50	the	the	DET
ftr-445	740	51	reserve	reserve	NOUN
ftr-445	740	52	)	)	PUNCT
ftr-445	740	53	,	,	PUNCT
ftr-445	740	54	since	since	SCONJ
ftr-445	740	55	that	that	DET
ftr-445	740	56	value	value	NOUN
ftr-445	740	57	would	would	AUX
ftr-445	740	58	then	then	ADV
ftr-445	740	59	be	be	AUX
ftr-445	740	60	deemed	deem	VERB
ftr-445	740	61	to	to	PART
ftr-445	740	62	have	have	AUX
ftr-445	740	63	been	be	AUX
ftr-445	740	64	added	add	VERB
ftr-445	740	65	by	by	ADP
ftr-445	740	66	the	the	DET
ftr-445	740	67	assignee	assignee	NOUN
ftr-445	740	68	.	.	PUNCT
ftr-445	741	1	excluding	exclude	VERB
ftr-445	741	2	this	this	DET
ftr-445	741	3	amount	amount	NOUN
ftr-445	741	4	would	would	AUX
ftr-445	741	5	frustrate	frustrate	VERB
ftr-445	741	6	the	the	DET
ftr-445	741	7	purpose	purpose	NOUN
ftr-445	741	8	of	of	ADP
ftr-445	741	9	section	section	NOUN
ftr-445	741	10	2035	2035	NUM
ftr-445	741	11	,	,	PUNCT
ftr-445	741	12	which	which	PRON
ftr-445	741	13	is	be	AUX
ftr-445	741	14	to	to	PART
ftr-445	741	15	prevent	prevent	VERB
ftr-445	741	16	the	the	DET
ftr-445	741	17	use	use	NOUN
ftr-445	741	18	of	of	ADP
ftr-445	741	19	lifetime	lifetime	NOUN
ftr-445	741	20	transfers	transfer	NOUN
ftr-445	741	21	in	in	ADP
ftr-445	741	22	anticipation	anticipation	NOUN
ftr-445	741	23	of	of	ADP
ftr-445	741	24	imminent	imminent	ADJ
ftr-445	741	25	death	death	NOUN
ftr-445	741	26	as	as	ADP
ftr-445	741	27	a	a	DET
ftr-445	741	28	means	means	NOUN
ftr-445	741	29	of	of	ADP
ftr-445	741	30	minimizing	minimize	VERB
ftr-445	741	31	transfer	transfer	NOUN
ftr-445	741	32	tax	tax	NOUN
ftr-445	741	33	costs	cost	NOUN
ftr-445	741	34	.	.	PUNCT
ftr-445	742	1	particularly	particularly	ADV
ftr-445	742	2	when	when	SCONJ
ftr-445	742	3	the	the	DET
ftr-445	742	4	insured	insured	NOUN
ftr-445	742	5	was	be	AUX
ftr-445	742	6	in	in	ADP
ftr-445	742	7	poor	poor	ADJ
ftr-445	742	8	health	health	NOUN
ftr-445	742	9	when	when	SCONJ
ftr-445	742	10	assigning	assign	VERB
ftr-445	742	11	the	the	DET
ftr-445	742	12	policy	policy	NOUN
ftr-445	742	13	,	,	PUNCT
ftr-445	742	14	this	this	DET
ftr-445	742	15	method	method	NOUN
ftr-445	742	16	would	would	AUX
ftr-445	742	17	overstate	overstate	VERB
ftr-445	742	18	the	the	DET
ftr-445	742	19	amount	amount	NOUN
ftr-445	742	20	added	add	VERB
ftr-445	742	21	to	to	ADP
ftr-445	742	22	the	the	DET
ftr-445	742	23	policy	policy	NOUN
ftr-445	742	24	's	's	PART
ftr-445	742	25	value	value	NOUN
ftr-445	742	26	by	by	ADP
ftr-445	742	27	the	the	DET
ftr-445	742	28	assignee	assignee	NOUN
ftr-445	742	29	.	.	PUNCT
ftr-445	743	1	there	there	PRON
ftr-445	743	2	is	be	VERB
ftr-445	743	3	a	a	DET
ftr-445	743	4	way	way	NOUN
ftr-445	743	5	of	of	ADP
ftr-445	743	6	preventing	prevent	VERB
ftr-445	743	7	that	that	DET
ftr-445	743	8	frustration	frustration	NOUN
ftr-445	743	9	and	and	CCONJ
ftr-445	743	10	overstatement	overstatement	ADJ
ftr-445	743	11	,	,	PUNCT
ftr-445	743	12	but	but	CCONJ
ftr-445	743	13	doing	do	VERB
ftr-445	743	14	so	so	ADV
ftr-445	743	15	would	would	AUX
ftr-445	743	16	necessitate	necessitate	VERB
ftr-445	743	17	valuing	value	VERB
ftr-445	743	18	the	the	DET
ftr-445	743	19	risk	risk	NOUN
ftr-445	743	20	coverage	coverage	NOUN
ftr-445	743	21	element	element	NOUN
ftr-445	743	22	of	of	ADP
ftr-445	743	23	the	the	DET
ftr-445	743	24	policy	policy	NOUN
ftr-445	743	25	at	at	ADP
ftr-445	743	26	the	the	DET
ftr-445	743	27	time	time	NOUN
ftr-445	743	28	of	of	ADP
ftr-445	743	29	106	106	NUM
ftr-445	743	30	.	.	PUNCT
ftr-445	744	1	if	if	SCONJ
ftr-445	744	2	the	the	DET
ftr-445	744	3	assignee	assignee	NOUN
ftr-445	744	4	had	have	VERB
ftr-445	744	5	an	an	DET
ftr-445	744	6	insurable	insurable	ADJ
ftr-445	744	7	interest	interest	NOUN
ftr-445	744	8	in	in	ADP
ftr-445	744	9	the	the	DET
ftr-445	744	10	insured	insure	VERB
ftr-445	744	11	,	,	PUNCT
ftr-445	744	12	the	the	DET
ftr-445	744	13	assignee	assignee	NOUN
ftr-445	744	14	could	could	AUX
ftr-445	744	15	have	have	AUX
ftr-445	744	16	bought	buy	VERB
ftr-445	744	17	a	a	DET
ftr-445	744	18	new	new	ADJ
ftr-445	744	19	policy	policy	NOUN
ftr-445	744	20	on	on	ADP
ftr-445	744	21	the	the	DET
ftr-445	744	22	insured	insure	VERB
ftr-445	744	23	,	,	PUNCT
ftr-445	744	24	but	but	CCONJ
ftr-445	744	25	not	not	PART
ftr-445	744	26	the	the	DET
ftr-445	744	27	existing	exist	VERB
ftr-445	744	28	policy	policy	NOUN
ftr-445	744	29	that	that	PRON
ftr-445	744	30	the	the	DET
ftr-445	744	31	insured	insure	VERB
ftr-445	744	32	transferred	transfer	VERB
ftr-445	744	33	.	.	PUNCT
ftr-445	745	1	if	if	SCONJ
ftr-445	745	2	the	the	DET
ftr-445	745	3	insured	insure	VERB
ftr-445	745	4	was	be	AUX
ftr-445	745	5	in	in	ADP
ftr-445	745	6	poor	poor	ADJ
ftr-445	745	7	health	health	NOUN
ftr-445	745	8	at	at	ADP
ftr-445	745	9	the	the	DET
ftr-445	745	10	time	time	NOUN
ftr-445	745	11	of	of	ADP
ftr-445	745	12	the	the	DET
ftr-445	745	13	assignment	assignment	NOUN
ftr-445	745	14	,	,	PUNCT
ftr-445	745	15	the	the	DET
ftr-445	745	16	cost	cost	NOUN
ftr-445	745	17	of	of	ADP
ftr-445	745	18	a	a	DET
ftr-445	745	19	new	new	ADJ
ftr-445	745	20	policy	policy	NOUN
ftr-445	745	21	would	would	AUX
ftr-445	745	22	be	be	AUX
ftr-445	745	23	much	much	ADV
ftr-445	745	24	higher	high	ADJ
ftr-445	745	25	than	than	ADP
ftr-445	745	26	the	the	DET
ftr-445	745	27	premiums	premium	NOUN
ftr-445	745	28	on	on	ADP
ftr-445	745	29	the	the	DET
ftr-445	745	30	existing	exist	VERB
ftr-445	745	31	policy	policy	NOUN
ftr-445	745	32	.	.	PUNCT
ftr-445	746	1	in	in	ADP
ftr-445	746	2	fact	fact	NOUN
ftr-445	746	3	,	,	PUNCT
ftr-445	746	4	the	the	DET
ftr-445	746	5	insured	insure	VERB
ftr-445	746	6	's	's	PART
ftr-445	746	7	health	health	NOUN
ftr-445	746	8	might	might	AUX
ftr-445	746	9	be	be	AUX
ftr-445	746	10	so	so	ADV
ftr-445	746	11	poor	poor	ADJ
ftr-445	746	12	that	that	SCONJ
ftr-445	746	13	he	he	PRON
ftr-445	746	14	or	or	CCONJ
ftr-445	746	15	she	she	PRON
ftr-445	746	16	was	be	AUX
ftr-445	746	17	then	then	ADV
ftr-445	746	18	uninsurable	uninsurable	ADJ
ftr-445	746	19	.	.	PUNCT
ftr-445	747	1	107	107	NUM
ftr-445	747	2	.	.	PUNCT
ftr-445	748	1	in	in	ADP
ftr-445	748	2	two	two	NUM
ftr-445	748	3	earlier	early	ADJ
ftr-445	748	4	and	and	CCONJ
ftr-445	748	5	now	now	ADV
ftr-445	748	6	obsolete	obsolete	ADJ
ftr-445	748	7	revenue	revenue	NOUN
ftr-445	748	8	rulings	ruling	NOUN
ftr-445	748	9	,	,	PUNCT
ftr-445	748	10	the	the	DET
ftr-445	748	11	service	service	NOUN
ftr-445	748	12	recognized	recognize	VERB
ftr-445	748	13	that	that	SCONJ
ftr-445	748	14	life	life	NOUN
ftr-445	748	15	insurance	insurance	NOUN
ftr-445	748	16	coverage	coverage	NOUN
ftr-445	748	17	is	be	AUX
ftr-445	748	18	properly	properly	ADV
ftr-445	748	19	characterized	characterize	VERB
ftr-445	748	20	as	as	ADP
ftr-445	748	21	a	a	DET
ftr-445	748	22	continuum	continuum	NOUN
ftr-445	748	23	.	.	PUNCT
ftr-445	749	1	under	under	ADP
ftr-445	749	2	pre-1982	pre-1982	NOUN
ftr-445	749	3	law	law	NOUN
ftr-445	749	4	,	,	PUNCT
ftr-445	749	5	when	when	SCONJ
ftr-445	749	6	an	an	DET
ftr-445	749	7	insured	insured	NOUN
ftr-445	749	8	assigned	assign	VERB
ftr-445	749	9	a	a	DET
ftr-445	749	10	straight	straight	ADJ
ftr-445	749	11	life	life	NOUN
ftr-445	749	12	or	or	CCONJ
ftr-445	749	13	a	a	DET
ftr-445	749	14	term	term	NOUN
ftr-445	749	15	policy	policy	NOUN
ftr-445	749	16	more	more	ADJ
ftr-445	749	17	than	than	ADP
ftr-445	749	18	three	three	NUM
ftr-445	749	19	years	year	NOUN
ftr-445	749	20	before	before	ADP
ftr-445	749	21	death	death	NOUN
ftr-445	749	22	but	but	CCONJ
ftr-445	749	23	paid	pay	VERB
ftr-445	749	24	premiums	premium	NOUN
ftr-445	749	25	within	within	ADP
ftr-445	749	26	three	three	NUM
ftr-445	749	27	years	year	NOUN
ftr-445	749	28	of	of	ADP
ftr-445	749	29	death	death	NOUN
ftr-445	749	30	,	,	PUNCT
ftr-445	749	31	the	the	DET
ftr-445	749	32	service	service	NOUN
ftr-445	749	33	only	only	ADV
ftr-445	749	34	included	include	VERB
ftr-445	749	35	the	the	DET
ftr-445	749	36	amount	amount	NOUN
ftr-445	749	37	of	of	ADP
ftr-445	749	38	premiums	premium	NOUN
ftr-445	749	39	paid	pay	VERB
ftr-445	749	40	by	by	ADP
ftr-445	749	41	the	the	DET
ftr-445	749	42	insured	insure	VERB
ftr-445	749	43	within	within	ADP
ftr-445	749	44	three	three	NUM
ftr-445	749	45	years	year	NOUN
ftr-445	749	46	of	of	ADP
ftr-445	749	47	death	death	NOUN
ftr-445	749	48	.	.	PUNCT
ftr-445	750	1	see	see	VERB
ftr-445	750	2	rev	rev	PROPN
ftr-445	750	3	.	.	PUNCT
ftr-445	750	4	rul	rul	NOUN
ftr-445	750	5	.	.	PUNCT
ftr-445	751	1	71	71	NUM
ftr-445	751	2	-	-	SYM
ftr-445	751	3	497	497	NUM
ftr-445	751	4	,	,	PUNCT
ftr-445	751	5	1971	1971	NUM
ftr-445	751	6	-	-	SYM
ftr-445	751	7	2	2	NUM
ftr-445	751	8	c.b	c.b	PROPN
ftr-445	751	9	.	.	PROPN
ftr-445	751	10	329	329	NUM
ftr-445	751	11	;	;	PUNCT
ftr-445	751	12	text	text	NOUN
ftr-445	751	13	accompanying	accompany	VERB
ftr-445	751	14	supra	supra	PROPN
ftr-445	751	15	note	note	PROPN
ftr-445	751	16	56	56	NUM
ftr-445	751	17	.	.	PUNCT
ftr-445	752	1	this	this	DET
ftr-445	752	2	position	position	NOUN
ftr-445	752	3	treats	treat	VERB
ftr-445	752	4	a	a	DET
ftr-445	752	5	premium	premium	NOUN
ftr-445	752	6	paid	pay	VERB
ftr-445	752	7	on	on	ADP
ftr-445	752	8	term	term	NOUN
ftr-445	752	9	or	or	CCONJ
ftr-445	752	10	straight	straight	ADJ
ftr-445	752	11	life	life	NOUN
ftr-445	752	12	insurance	insurance	NOUN
ftr-445	752	13	as	as	ADP
ftr-445	752	14	merely	merely	ADV
ftr-445	752	15	maintaining	maintain	VERB
ftr-445	752	16	continuous	continuous	ADJ
ftr-445	752	17	insurance	insurance	NOUN
ftr-445	752	18	coverage	coverage	NOUN
ftr-445	752	19	,	,	PUNCT
ftr-445	752	20	not	not	PART
ftr-445	752	21	as	as	ADP
ftr-445	752	22	a	a	DET
ftr-445	752	23	de	de	X
ftr-445	752	24	novo	novo	NOUN
ftr-445	752	25	purchase	purchase	NOUN
ftr-445	752	26	of	of	ADP
ftr-445	752	27	new	new	ADJ
ftr-445	752	28	insurance	insurance	NOUN
ftr-445	752	29	coverage	coverage	NOUN
ftr-445	752	30	.	.	PUNCT
ftr-445	753	1	see	see	AUX
ftr-445	753	2	also	also	ADV
ftr-445	753	3	rev	rev	VERB
ftr-445	753	4	.	.	PUNCT
ftr-445	754	1	rul	rul	PROPN
ftr-445	754	2	.	.	PUNCT
ftr-445	755	1	82	82	NUM
ftr-445	755	2	-	-	SYM
ftr-445	755	3	13	13	NUM
ftr-445	755	4	,	,	PUNCT
ftr-445	755	5	1982	1982	NUM
ftr-445	755	6	-	-	SYM
ftr-445	755	7	1	1	NUM
ftr-445	755	8	c.b	c.b	PROPN
ftr-445	755	9	.	.	PROPN
ftr-445	755	10	132	132	NUM
ftr-445	755	11	,	,	PUNCT
ftr-445	755	12	where	where	SCONJ
ftr-445	755	13	the	the	DET
ftr-445	755	14	service	service	NOUN
ftr-445	755	15	ruled	rule	VERB
ftr-445	755	16	that	that	SCONJ
ftr-445	755	17	§	§	PROPN
ftr-445	755	18	2035	2035	NUM
ftr-445	755	19	did	do	AUX
ftr-445	755	20	not	not	PART
ftr-445	755	21	apply	apply	VERB
ftr-445	755	22	to	to	ADP
ftr-445	755	23	a	a	DET
ftr-445	755	24	case	case	NOUN
ftr-445	755	25	in	in	ADP
ftr-445	755	26	which	which	PRON
ftr-445	755	27	the	the	DET
ftr-445	755	28	insured	insure	VERB
ftr-445	755	29	,	,	PUNCT
ftr-445	755	30	more	more	ADJ
ftr-445	755	31	than	than	ADP
ftr-445	755	32	3	3	NUM
ftr-445	755	33	years	year	NOUN
ftr-445	755	34	before	before	ADP
ftr-445	755	35	death	death	NOUN
ftr-445	755	36	,	,	PUNCT
ftr-445	755	37	assigned	assign	VERB
ftr-445	755	38	a	a	DET
ftr-445	755	39	group	group	NOUN
ftr-445	755	40	term	term	NOUN
ftr-445	755	41	,	,	PUNCT
ftr-445	755	42	employer	employer	NOUN
ftr-445	755	43	-	-	PUNCT
ftr-445	755	44	paid	pay	VERB
ftr-445	755	45	policy	policy	NOUN
ftr-445	755	46	to	to	ADP
ftr-445	755	47	another	another	PRON
ftr-445	755	48	.	.	PUNCT
ftr-445	756	1	although	although	SCONJ
ftr-445	756	2	the	the	DET
ftr-445	756	3	insurance	insurance	NOUN
ftr-445	756	4	was	be	AUX
ftr-445	756	5	for	for	ADP
ftr-445	756	6	a	a	DET
ftr-445	756	7	term	term	NOUN
ftr-445	756	8	,	,	PUNCT
ftr-445	756	9	it	it	PRON
ftr-445	756	10	was	be	AUX
ftr-445	756	11	subject	subject	ADJ
ftr-445	756	12	to	to	ADP
ftr-445	756	13	an	an	DET
ftr-445	756	14	automatic	automatic	ADJ
ftr-445	756	15	right	right	NOUN
ftr-445	756	16	of	of	ADP
ftr-445	756	17	renewal	renewal	NOUN
ftr-445	756	18	by	by	ADP
ftr-445	756	19	payment	payment	NOUN
ftr-445	756	20	of	of	ADP
ftr-445	756	21	the	the	DET
ftr-445	756	22	premiums	premium	NOUN
ftr-445	756	23	for	for	ADP
ftr-445	756	24	the	the	DET
ftr-445	756	25	next	next	ADJ
ftr-445	756	26	term	term	NOUN
ftr-445	756	27	.	.	PUNCT
ftr-445	757	1	after	after	ADP
ftr-445	757	2	the	the	DET
ftr-445	757	3	assignment	assignment	NOUN
ftr-445	757	4	,	,	PUNCT
ftr-445	757	5	the	the	DET
ftr-445	757	6	employer	employer	NOUN
ftr-445	757	7	continued	continue	VERB
ftr-445	757	8	to	to	PART
ftr-445	757	9	pay	pay	VERB
ftr-445	757	10	the	the	DET
ftr-445	757	11	premiums	premium	NOUN
ftr-445	757	12	,	,	PUNCT
ftr-445	757	13	which	which	PRON
ftr-445	757	14	were	be	AUX
ftr-445	757	15	therefore	therefore	ADV
ftr-445	757	16	deemed	deem	VERB
ftr-445	757	17	to	to	PART
ftr-445	757	18	have	have	AUX
ftr-445	757	19	been	be	AUX
ftr-445	757	20	paid	pay	VERB
ftr-445	757	21	by	by	ADP
ftr-445	757	22	the	the	DET
ftr-445	757	23	insured	insure	VERB
ftr-445	757	24	.	.	PUNCT
ftr-445	758	1	some	some	PRON
ftr-445	758	2	of	of	ADP
ftr-445	758	3	the	the	DET
ftr-445	758	4	premiums	premium	NOUN
ftr-445	758	5	were	be	AUX
ftr-445	758	6	paid	pay	VERB
ftr-445	758	7	within	within	ADP
ftr-445	758	8	3	3	NUM
ftr-445	758	9	years	year	NOUN
ftr-445	758	10	of	of	ADP
ftr-445	758	11	the	the	DET
ftr-445	758	12	insured	insure	VERB
ftr-445	758	13	's	's	PART
ftr-445	758	14	death	death	NOUN
ftr-445	758	15	.	.	PUNCT
ftr-445	759	1	since	since	SCONJ
ftr-445	759	2	the	the	DET
ftr-445	759	3	policy	policy	NOUN
ftr-445	759	4	was	be	AUX
ftr-445	759	5	renewable	renewable	ADJ
ftr-445	759	6	,	,	PUNCT
ftr-445	759	7	the	the	DET
ftr-445	759	8	service	service	NOUN
ftr-445	759	9	treated	treat	VERB
ftr-445	759	10	the	the	DET
ftr-445	759	11	premium	premium	NOUN
ftr-445	759	12	payments	payment	NOUN
ftr-445	759	13	as	as	ADP
ftr-445	759	14	a	a	DET
ftr-445	759	15	continuation	continuation	NOUN
ftr-445	759	16	of	of	ADP
ftr-445	759	17	a	a	DET
ftr-445	759	18	single	single	ADJ
ftr-445	759	19	policy	policy	NOUN
ftr-445	759	20	,	,	PUNCT
ftr-445	759	21	not	not	PART
ftr-445	759	22	as	as	ADP
ftr-445	759	23	a	a	DET
ftr-445	759	24	de	de	X
ftr-445	759	25	novo	novo	NOUN
ftr-445	759	26	purchase	purchase	NOUN
ftr-445	759	27	of	of	ADP
ftr-445	759	28	a	a	DET
ftr-445	759	29	new	new	ADJ
ftr-445	759	30	policy	policy	NOUN
ftr-445	759	31	.	.	PUNCT
ftr-445	760	1	[	[	X
ftr-445	760	2	vol	vol	NOUN
ftr-445	760	3	4:5	4:5	NUM
ftr-445	760	4	tax	tax	NOUN
ftr-445	760	5	consequences	consequence	NOUN
ftr-445	760	6	of	of	ADP
ftr-445	760	7	assigning	assign	VERB
ftr-445	760	8	life	life	NOUN
ftr-445	760	9	insurance	insurance	NOUN
ftr-445	760	10	assignment	assignment	NOUN
ftr-445	760	11	and	and	CCONJ
ftr-445	760	12	then	then	ADV
ftr-445	760	13	deducting	deduct	VERB
ftr-445	760	14	that	that	DET
ftr-445	760	15	value	value	NOUN
ftr-445	760	16	from	from	ADP
ftr-445	760	17	the	the	DET
ftr-445	760	18	risk	risk	NOUN
ftr-445	760	19	coverage	coverage	NOUN
ftr-445	760	20	element	element	NOUN
ftr-445	760	21	at	at	ADP
ftr-445	760	22	death	death	NOUN
ftr-445	760	23	to	to	PART
ftr-445	760	24	determine	determine	VERB
ftr-445	760	25	the	the	DET
ftr-445	760	26	amount	amount	NOUN
ftr-445	760	27	of	of	ADP
ftr-445	760	28	the	the	DET
ftr-445	760	29	proceeds	proceed	NOUN
ftr-445	760	30	that	that	PRON
ftr-445	760	31	actually	actually	ADV
ftr-445	760	32	are	be	AUX
ftr-445	760	33	attributable	attributable	ADJ
ftr-445	760	34	to	to	ADP
ftr-445	760	35	the	the	DET
ftr-445	760	36	assignee	assignee	NOUN
ftr-445	760	37	's	's	PART
ftr-445	760	38	premium	premium	ADJ
ftr-445	760	39	payment	payment	NOUN
ftr-445	760	40	.	.	PUNCT
ftr-445	761	1	this	this	DET
ftr-445	761	2	method	method	NOUN
ftr-445	761	3	would	would	AUX
ftr-445	761	4	provide	provide	VERB
ftr-445	761	5	a	a	DET
ftr-445	761	6	more	more	ADV
ftr-445	761	7	accurate	accurate	ADJ
ftr-445	761	8	reflection	reflection	NOUN
ftr-445	761	9	of	of	ADP
ftr-445	761	10	the	the	DET
ftr-445	761	11	assig	assig	ADJ
ftr-445	761	12	-	-	PUNCT
ftr-445	761	13	nee	nee	NOUN
ftr-445	761	14	's	's	PART
ftr-445	761	15	addition	addition	NOUN
ftr-445	761	16	to	to	ADP
ftr-445	761	17	the	the	DET
ftr-445	761	18	value	value	NOUN
ftr-445	761	19	of	of	ADP
ftr-445	761	20	the	the	DET
ftr-445	761	21	policy	policy	NOUN
ftr-445	761	22	.	.	PUNCT
ftr-445	762	1	valuing	value	VERB
ftr-445	762	2	the	the	DET
ftr-445	762	3	risk	risk	NOUN
ftr-445	762	4	coverage	coverage	NOUN
ftr-445	762	5	element	element	NOUN
ftr-445	762	6	at	at	ADP
ftr-445	762	7	the	the	DET
ftr-445	762	8	time	time	NOUN
ftr-445	762	9	of	of	ADP
ftr-445	762	10	assignment	assignment	NOUN
ftr-445	762	11	is	be	AUX
ftr-445	762	12	objectionable	objectionable	ADJ
ftr-445	762	13	,	,	PUNCT
ftr-445	762	14	however	however	ADV
ftr-445	762	15	,	,	PUNCT
ftr-445	762	16	because	because	SCONJ
ftr-445	762	17	it	it	PRON
ftr-445	762	18	would	would	AUX
ftr-445	762	19	require	require	VERB
ftr-445	762	20	making	make	VERB
ftr-445	762	21	an	an	DET
ftr-445	762	22	appraisal	appraisal	NOUN
ftr-445	762	23	of	of	ADP
ftr-445	762	24	the	the	DET
ftr-445	762	25	health	health	NOUN
ftr-445	762	26	of	of	ADP
ftr-445	762	27	the	the	DET
ftr-445	762	28	insured	insure	VERB
ftr-445	762	29	at	at	ADP
ftr-445	762	30	the	the	DET
ftr-445	762	31	time	time	NOUN
ftr-445	762	32	of	of	ADP
ftr-445	762	33	assignment	assignment	NOUN
ftr-445	762	34	and	and	CCONJ
ftr-445	762	35	making	make	VERB
ftr-445	762	36	an	an	DET
ftr-445	762	37	actuarial	actuarial	ADJ
ftr-445	762	38	and	and	CCONJ
ftr-445	762	39	medical	medical	ADJ
ftr-445	762	40	evaluation	evaluation	NOUN
ftr-445	762	41	of	of	ADP
ftr-445	762	42	the	the	DET
ftr-445	762	43	insured	insure	VERB
ftr-445	762	44	's	's	PART
ftr-445	762	45	life	life	NOUN
ftr-445	762	46	expectancy	expectancy	NOUN
ftr-445	762	47	at	at	ADP
ftr-445	762	48	that	that	DET
ftr-445	762	49	time	time	NOUN
ftr-445	762	50	.	.	PUNCT
ftr-445	763	1	the	the	DET
ftr-445	763	2	difficulties	difficulty	NOUN
ftr-445	763	3	in	in	ADP
ftr-445	763	4	making	make	VERB
ftr-445	763	5	that	that	DET
ftr-445	763	6	determination	determination	NOUN
ftr-445	763	7	and	and	CCONJ
ftr-445	763	8	the	the	DET
ftr-445	763	9	burden	burden	NOUN
ftr-445	763	10	of	of	ADP
ftr-445	763	11	exploring	explore	VERB
ftr-445	763	12	those	those	DET
ftr-445	763	13	issues	issue	NOUN
ftr-445	763	14	led	lead	VERB
ftr-445	763	15	the	the	DET
ftr-445	763	16	government	government	NOUN
ftr-445	763	17	to	to	PART
ftr-445	763	18	value	value	VERB
ftr-445	763	19	unmatured	unmatured	ADJ
ftr-445	763	20	insurance	insurance	NOUN
ftr-445	763	21	policies	policy	NOUN
ftr-445	763	22	for	for	ADP
ftr-445	763	23	gift	gift	NOUN
ftr-445	763	24	tax	tax	NOUN
ftr-445	763	25	purposes	purpose	NOUN
ftr-445	763	26	without	without	ADP
ftr-445	763	27	regard	regard	NOUN
ftr-445	763	28	to	to	ADP
ftr-445	763	29	the	the	DET
ftr-445	763	30	actual	actual	ADJ
ftr-445	763	31	health	health	NOUN
ftr-445	763	32	of	of	ADP
ftr-445	763	33	the	the	DET
ftr-445	763	34	insured	insure	VERB
ftr-445	763	35	.	.	PUNCT
ftr-445	763	36	"	"	PUNCT
ftr-445	764	1	s	s	VERB
ftr-445	764	2	the	the	DET
ftr-445	764	3	same	same	ADJ
ftr-445	764	4	difficulties	difficulty	NOUN
ftr-445	764	5	point	point	VERB
ftr-445	764	6	to	to	ADP
ftr-445	764	7	rejecting	reject	VERB
ftr-445	764	8	the	the	DET
ftr-445	764	9	idea	idea	NOUN
ftr-445	764	10	of	of	ADP
ftr-445	764	11	valuing	value	VERB
ftr-445	764	12	the	the	DET
ftr-445	764	13	risk	risk	NOUN
ftr-445	764	14	coverage	coverage	NOUN
ftr-445	764	15	element	element	NOUN
ftr-445	764	16	of	of	ADP
ftr-445	764	17	the	the	DET
ftr-445	764	18	policy	policy	NOUN
ftr-445	764	19	at	at	ADP
ftr-445	764	20	the	the	DET
ftr-445	764	21	time	time	NOUN
ftr-445	764	22	of	of	ADP
ftr-445	764	23	assignment	assignment	NOUN
ftr-445	764	24	and	and	CCONJ
ftr-445	764	25	then	then	ADV
ftr-445	764	26	deducting	deduct	VERB
ftr-445	764	27	that	that	DET
ftr-445	764	28	value	value	NOUN
ftr-445	764	29	from	from	ADP
ftr-445	764	30	the	the	DET
ftr-445	764	31	risk	risk	NOUN
ftr-445	764	32	coverage	coverage	NOUN
ftr-445	764	33	element	element	NOUN
ftr-445	764	34	at	at	ADP
ftr-445	764	35	death	death	NOUN
ftr-445	764	36	to	to	PART
ftr-445	764	37	determine	determine	VERB
ftr-445	764	38	the	the	DET
ftr-445	764	39	amount	amount	NOUN
ftr-445	764	40	of	of	ADP
ftr-445	764	41	the	the	DET
ftr-445	764	42	proceeds	proceed	NOUN
ftr-445	764	43	that	that	PRON
ftr-445	764	44	actually	actually	ADV
ftr-445	764	45	are	be	AUX
ftr-445	764	46	attributable	attributable	ADJ
ftr-445	764	47	to	to	ADP
ftr-445	764	48	the	the	DET
ftr-445	764	49	assignee	assignee	NOUN
ftr-445	764	50	's	's	PART
ftr-445	764	51	premium	premium	ADJ
ftr-445	764	52	payment	payment	NOUN
ftr-445	764	53	.	.	PUNCT
ftr-445	765	1	indeed	indeed	ADV
ftr-445	765	2	,	,	PUNCT
ftr-445	765	3	the	the	DET
ftr-445	765	4	factual	factual	ADJ
ftr-445	765	5	problems	problem	NOUN
ftr-445	765	6	raised	raise	VERB
ftr-445	765	7	by	by	ADP
ftr-445	765	8	requiring	require	VERB
ftr-445	765	9	such	such	DET
ftr-445	765	10	a	a	DET
ftr-445	765	11	valuation	valuation	NOUN
ftr-445	765	12	are	be	AUX
ftr-445	765	13	reminiscent	reminiscent	ADJ
ftr-445	765	14	of	of	ADP
ftr-445	765	15	the	the	DET
ftr-445	765	16	problems	problem	NOUN
ftr-445	765	17	that	that	PRON
ftr-445	765	18	arose	arise	VERB
ftr-445	765	19	in	in	ADP
ftr-445	765	20	determining	determine	VERB
ftr-445	765	21	whether	whether	SCONJ
ftr-445	765	22	a	a	DET
ftr-445	765	23	transfer	transfer	NOUN
ftr-445	765	24	was	be	AUX
ftr-445	765	25	made	make	VERB
ftr-445	765	26	in	in	ADP
ftr-445	765	27	contemplation	contemplation	NOUN
ftr-445	765	28	of	of	ADP
ftr-445	765	29	death	death	NOUN
ftr-445	765	30	.	.	PUNCT
ftr-445	766	1	congress	congress	PROPN
ftr-445	766	2	replaced	replace	VERB
ftr-445	766	3	the	the	DET
ftr-445	766	4	"	"	PUNCT
ftr-445	766	5	contemplation	contemplation	NOUN
ftr-445	766	6	of	of	ADP
ftr-445	766	7	death	death	NOUN
ftr-445	766	8	"	"	PUNCT
ftr-445	766	9	test	test	NOUN
ftr-445	766	10	in	in	ADP
ftr-445	766	11	1976	1976	NUM
ftr-445	766	12	with	with	ADP
ftr-445	766	13	an	an	DET
ftr-445	766	14	automatic	automatic	ADJ
ftr-445	766	15	rule	rule	NOUN
ftr-445	766	16	of	of	ADP
ftr-445	766	17	inclusion	inclusion	NOUN
ftr-445	766	18	just	just	ADV
ftr-445	766	19	so	so	SCONJ
ftr-445	766	20	that	that	SCONJ
ftr-445	766	21	it	it	PRON
ftr-445	766	22	could	could	AUX
ftr-445	766	23	eliminate	eliminate	VERB
ftr-445	766	24	both	both	CCONJ
ftr-445	766	25	the	the	DET
ftr-445	766	26	administrative	administrative	ADJ
ftr-445	766	27	burden	burden	NOUN
ftr-445	766	28	of	of	ADP
ftr-445	766	29	making	make	VERB
ftr-445	766	30	inquiries	inquiry	NOUN
ftr-445	766	31	of	of	ADP
ftr-445	766	32	this	this	DET
ftr-445	766	33	type	type	NOUN
ftr-445	766	34	and	and	CCONJ
ftr-445	766	35	the	the	DET
ftr-445	766	36	frequent	frequent	ADJ
ftr-445	766	37	factual	factual	ADJ
ftr-445	766	38	errors	error	NOUN
ftr-445	766	39	made	make	VERB
ftr-445	766	40	in	in	ADP
ftr-445	766	41	resolving	resolve	VERB
ftr-445	766	42	such	such	ADJ
ftr-445	766	43	issues	issue	NOUN
ftr-445	766	44	.	.	PUNCT
ftr-445	767	1	while	while	SCONJ
ftr-445	767	2	it	it	PRON
ftr-445	767	3	is	be	AUX
ftr-445	767	4	true	true	ADJ
ftr-445	767	5	that	that	SCONJ
ftr-445	767	6	the	the	DET
ftr-445	767	7	contemplation	contemplation	NOUN
ftr-445	767	8	of	of	ADP
ftr-445	767	9	death	death	NOUN
ftr-445	767	10	rule	rule	NOUN
ftr-445	767	11	involved	involve	VERB
ftr-445	767	12	questions	question	NOUN
ftr-445	767	13	of	of	ADP
ftr-445	767	14	subjective	subjective	ADJ
ftr-445	767	15	intent	intent	NOUN
ftr-445	767	16	that	that	PRON
ftr-445	767	17	would	would	AUX
ftr-445	767	18	not	not	PART
ftr-445	767	19	be	be	AUX
ftr-445	767	20	raised	raise	VERB
ftr-445	767	21	in	in	ADP
ftr-445	767	22	examining	examine	VERB
ftr-445	767	23	the	the	DET
ftr-445	767	24	insured	insure	VERB
ftr-445	767	25	's	's	PART
ftr-445	767	26	state	state	NOUN
ftr-445	767	27	of	of	ADP
ftr-445	767	28	health	health	NOUN
ftr-445	767	29	,	,	PUNCT
ftr-445	767	30	it	it	PRON
ftr-445	767	31	would	would	AUX
ftr-445	767	32	still	still	ADV
ftr-445	767	33	be	be	AUX
ftr-445	767	34	necessary	necessary	ADJ
ftr-445	767	35	to	to	PART
ftr-445	767	36	look	look	VERB
ftr-445	767	37	into	into	ADP
ftr-445	767	38	the	the	DET
ftr-445	767	39	past	past	NOUN
ftr-445	767	40	and	and	CCONJ
ftr-445	767	41	determine	determine	VERB
ftr-445	767	42	some	some	DET
ftr-445	767	43	aspect	aspect	NOUN
ftr-445	767	44	of	of	ADP
ftr-445	767	45	an	an	DET
ftr-445	767	46	individual	individual	NOUN
ftr-445	767	47	's	's	PART
ftr-445	767	48	personal	personal	ADJ
ftr-445	767	49	state	state	NOUN
ftr-445	767	50	possibly	possibly	ADV
ftr-445	767	51	without	without	ADP
ftr-445	767	52	having	have	VERB
ftr-445	767	53	any	any	DET
ftr-445	767	54	access	access	NOUN
ftr-445	767	55	to	to	ADP
ftr-445	767	56	information	information	NOUN
ftr-445	767	57	from	from	ADP
ftr-445	767	58	the	the	DET
ftr-445	767	59	individual	individual	NOUN
ftr-445	767	60	.	.	PUNCT
ftr-445	768	1	even	even	ADV
ftr-445	768	2	if	if	SCONJ
ftr-445	768	3	the	the	DET
ftr-445	768	4	health	health	NOUN
ftr-445	768	5	evaluation	evaluation	NOUN
ftr-445	768	6	method	method	NOUN
ftr-445	768	7	were	be	AUX
ftr-445	768	8	correct	correct	ADJ
ftr-445	768	9	in	in	ADP
ftr-445	768	10	theory	theory	NOUN
ftr-445	768	11	,	,	PUNCT
ftr-445	768	12	it	it	PRON
ftr-445	768	13	would	would	AUX
ftr-445	768	14	operate	operate	VERB
ftr-445	768	15	equitably	equitably	ADV
ftr-445	768	16	only	only	ADV
ftr-445	768	17	when	when	SCONJ
ftr-445	768	18	the	the	DET
ftr-445	768	19	past	past	ADJ
ftr-445	768	20	health	health	NOUN
ftr-445	768	21	of	of	ADP
ftr-445	768	22	the	the	DET
ftr-445	768	23	insured	insure	VERB
ftr-445	768	24	could	could	AUX
ftr-445	768	25	be	be	AUX
ftr-445	768	26	accurately	accurately	ADV
ftr-445	768	27	determined	determine	VERB
ftr-445	768	28	.	.	PUNCT
ftr-445	769	1	the	the	DET
ftr-445	769	2	great	great	ADJ
ftr-445	769	3	likelihood	likelihood	NOUN
ftr-445	769	4	that	that	SCONJ
ftr-445	769	5	substantial	substantial	ADJ
ftr-445	769	6	errors	error	NOUN
ftr-445	769	7	would	would	AUX
ftr-445	769	8	be	be	AUX
ftr-445	769	9	made	make	VERB
ftr-445	769	10	in	in	ADP
ftr-445	769	11	resolving	resolve	VERB
ftr-445	769	12	such	such	ADJ
ftr-445	769	13	factual	factual	ADJ
ftr-445	769	14	issues	issue	NOUN
ftr-445	769	15	renders	render	VERB
ftr-445	769	16	this	this	DET
ftr-445	769	17	approach	approach	NOUN
ftr-445	769	18	undesirable	undesirable	ADJ
ftr-445	769	19	.	.	PUNCT
ftr-445	770	1	while	while	SCONJ
ftr-445	770	2	treating	treat	VERB
ftr-445	770	3	the	the	DET
ftr-445	770	4	assignee	assignee	NOUN
ftr-445	770	5	's	's	PART
ftr-445	770	6	payments	payment	NOUN
ftr-445	770	7	as	as	ADP
ftr-445	770	8	maintenance	maintenance	NOUN
ftr-445	770	9	of	of	ADP
ftr-445	770	10	the	the	DET
ftr-445	770	11	right	right	NOUN
ftr-445	770	12	of	of	ADP
ftr-445	770	13	continuation	continuation	NOUN
ftr-445	770	14	component	component	NOUN
ftr-445	770	15	is	be	AUX
ftr-445	770	16	somewhat	somewhat	ADV
ftr-445	770	17	draconic	draconic	ADJ
ftr-445	770	18	,	,	PUNCT
ftr-445	770	19	it	it	PRON
ftr-445	770	20	has	have	VERB
ftr-445	770	21	the	the	DET
ftr-445	770	22	advantage	advantage	NOUN
ftr-445	770	23	of	of	ADP
ftr-445	770	24	being	be	AUX
ftr-445	770	25	doctrinally	doctrinally	ADV
ftr-445	770	26	supportable	supportable	ADJ
ftr-445	770	27	,	,	PUNCT
ftr-445	770	28	not	not	PART
ftr-445	770	29	only	only	ADV
ftr-445	770	30	for	for	ADP
ftr-445	770	31	the	the	DET
ftr-445	770	32	reasons	reason	NOUN
ftr-445	770	33	discussed	discuss	VERB
ftr-445	770	34	above	above	ADV
ftr-445	770	35	,	,	PUNCT
ftr-445	770	36	but	but	CCONJ
ftr-445	770	37	also	also	ADV
ftr-445	770	38	because	because	SCONJ
ftr-445	770	39	such	such	ADJ
ftr-445	770	40	treatment	treatment	NOUN
ftr-445	770	41	is	be	AUX
ftr-445	770	42	consistent	consistent	ADJ
ftr-445	770	43	with	with	ADP
ftr-445	770	44	the	the	DET
ftr-445	770	45	usual	usual	ADJ
ftr-445	770	46	perceptions	perception	NOUN
ftr-445	770	47	of	of	ADP
ftr-445	770	48	the	the	DET
ftr-445	770	49	insured	insure	VERB
ftr-445	770	50	and	and	CCONJ
ftr-445	770	51	assignee	assignee	NOUN
ftr-445	770	52	.	.	PUNCT
ftr-445	771	1	as	as	SCONJ
ftr-445	771	2	previously	previously	ADV
ftr-445	771	3	noted	note	VERB
ftr-445	771	4	,	,	PUNCT
ftr-445	771	5	the	the	DET
ftr-445	771	6	portion	portion	NOUN
ftr-445	771	7	of	of	ADP
ftr-445	771	8	the	the	DET
ftr-445	771	9	assignee	assignee	NOUN
ftr-445	771	10	's	's	PART
ftr-445	771	11	premium	premium	NOUN
ftr-445	771	12	payments	payment	NOUN
ftr-445	771	13	that	that	PRON
ftr-445	771	14	are	be	AUX
ftr-445	771	15	added	add	VERB
ftr-445	771	16	to	to	ADP
ftr-445	771	17	the	the	DET
ftr-445	771	18	equity	equity	NOUN
ftr-445	771	19	reserve	reserve	NOUN
ftr-445	771	20	should	should	AUX
ftr-445	771	21	be	be	AUX
ftr-445	771	22	deducted	deduct	VERB
ftr-445	771	23	from	from	ADP
ftr-445	771	24	the	the	DET
ftr-445	771	25	amount	amount	NOUN
ftr-445	771	26	of	of	ADP
ftr-445	771	27	death	death	NOUN
ftr-445	771	28	proceeds	proceed	NOUN
ftr-445	771	29	that	that	PRON
ftr-445	771	30	otherwise	otherwise	ADV
ftr-445	771	31	would	would	AUX
ftr-445	771	32	be	be	AUX
ftr-445	771	33	included	include	VERB
ftr-445	771	34	in	in	ADP
ftr-445	771	35	the	the	DET
ftr-445	771	36	insured	insure	VERB
ftr-445	771	37	's	's	PART
ftr-445	771	38	gross	gross	ADJ
ftr-445	771	39	estate	estate	NOUN
ftr-445	771	40	.	.	PUNCT
ftr-445	772	1	viewing	view	VERB
ftr-445	772	2	the	the	DET
ftr-445	772	3	assignee	assignee	NOUN
ftr-445	772	4	's	's	PART
ftr-445	772	5	contribution	contribution	NOUN
ftr-445	772	6	as	as	ADP
ftr-445	772	7	a	a	DET
ftr-445	772	8	maintenance	maintenance	NOUN
ftr-445	772	9	cost	cost	NOUN
ftr-445	772	10	,	,	PUNCT
ftr-445	772	11	the	the	DET
ftr-445	772	12	question	question	NOUN
ftr-445	772	13	is	be	AUX
ftr-445	772	14	whether	whether	SCONJ
ftr-445	772	15	the	the	DET
ftr-445	772	16	proceeds	proceed	NOUN
ftr-445	772	17	should	should	AUX
ftr-445	772	18	also	also	ADV
ftr-445	772	19	be	be	AUX
ftr-445	772	20	reduced	reduce	VERB
ftr-445	772	21	by	by	ADP
ftr-445	772	22	the	the	DET
ftr-445	772	23	rest	rest	NOUN
ftr-445	772	24	of	of	ADP
ftr-445	772	25	the	the	DET
ftr-445	772	26	assignee	assignee	NOUN
ftr-445	772	27	's	's	PART
ftr-445	772	28	post	post	ADJ
ftr-445	772	29	-	-	ADJ
ftr-445	772	30	assignment	assignment	ADJ
ftr-445	772	31	premium	premium	NOUN
ftr-445	772	32	payments	payment	NOUN
ftr-445	772	33	.	.	PUNCT
ftr-445	773	1	since	since	SCONJ
ftr-445	773	2	the	the	DET
ftr-445	773	3	insured	insure	VERB
ftr-445	773	4	's	's	PART
ftr-445	773	5	gross	gross	ADJ
ftr-445	773	6	estate	estate	NOUN
ftr-445	773	7	would	would	AUX
ftr-445	773	8	108	108	NUM
ftr-445	773	9	.	.	PUNCT
ftr-445	774	1	see	see	VERB
ftr-445	774	2	rev	rev	PROPN
ftr-445	774	3	.	.	PROPN
ftr-445	774	4	rul	rul	PROPN
ftr-445	774	5	.	.	PUNCT
ftr-445	775	1	77	77	NUM
ftr-445	775	2	-	-	SYM
ftr-445	775	3	181	181	NUM
ftr-445	775	4	,	,	PUNCT
ftr-445	775	5	1977	1977	NUM
ftr-445	775	6	-	-	SYM
ftr-445	775	7	1	1	NUM
ftr-445	775	8	c.b	c.b	PROPN
ftr-445	775	9	.	.	PROPN
ftr-445	775	10	272	272	NUM
ftr-445	775	11	;	;	PUNCT
ftr-445	775	12	supra	supra	ADJ
ftr-445	775	13	text	text	NOUN
ftr-445	775	14	accompanying	accompanying	ADJ
ftr-445	775	15	notes	note	NOUN
ftr-445	775	16	27	27	NUM
ftr-445	775	17	-	-	SYM
ftr-445	775	18	28	28	NUM
ftr-445	775	19	.	.	PUNCT
ftr-445	775	20	1999/	1999/	NUM
ftr-445	775	21	florida	florida	PROPN
ftr-445	775	22	tax	tax	NOUN
ftr-445	775	23	review	review	NOUN
ftr-445	775	24	have	have	AUX
ftr-445	775	25	been	be	AUX
ftr-445	775	26	reduced	reduce	VERB
ftr-445	775	27	by	by	ADP
ftr-445	775	28	such	such	ADJ
ftr-445	775	29	payments	payment	NOUN
ftr-445	775	30	if	if	SCONJ
ftr-445	775	31	the	the	DET
ftr-445	775	32	insured	insure	VERB
ftr-445	775	33	had	have	AUX
ftr-445	775	34	retained	retain	VERB
ftr-445	775	35	the	the	DET
ftr-445	775	36	policy	policy	NOUN
ftr-445	775	37	and	and	CCONJ
ftr-445	775	38	made	make	VERB
ftr-445	775	39	the	the	DET
ftr-445	775	40	premium	premium	NOUN
ftr-445	775	41	payments	payment	NOUN
ftr-445	775	42	(	(	PUNCT
ftr-445	775	43	that	that	PRON
ftr-445	775	44	is	is	ADV
ftr-445	775	45	,	,	PUNCT
ftr-445	775	46	the	the	DET
ftr-445	775	47	cash	cash	NOUN
ftr-445	775	48	used	use	VERB
ftr-445	775	49	to	to	PART
ftr-445	775	50	pay	pay	VERB
ftr-445	775	51	the	the	DET
ftr-445	775	52	insurance	insurance	NOUN
ftr-445	775	53	cost	cost	NOUN
ftr-445	775	54	would	would	AUX
ftr-445	775	55	no	no	ADV
ftr-445	775	56	longer	long	ADV
ftr-445	775	57	be	be	AUX
ftr-445	775	58	part	part	NOUN
ftr-445	775	59	of	of	ADP
ftr-445	775	60	the	the	DET
ftr-445	775	61	insured	insure	VERB
ftr-445	775	62	's	's	PART
ftr-445	775	63	assets	asset	NOUN
ftr-445	775	64	)	)	PUNCT
ftr-445	775	65	,	,	PUNCT
ftr-445	775	66	the	the	DET
ftr-445	775	67	assignee	assignee	NOUN
ftr-445	775	68	's	's	PART
ftr-445	775	69	payment	payment	NOUN
ftr-445	775	70	should	should	AUX
ftr-445	775	71	be	be	AUX
ftr-445	775	72	treated	treat	VERB
ftr-445	775	73	as	as	ADP
ftr-445	775	74	a	a	DET
ftr-445	775	75	contribution	contribution	NOUN
ftr-445	775	76	to	to	ADP
ftr-445	775	77	the	the	DET
ftr-445	775	78	extent	extent	NOUN
ftr-445	775	79	that	that	SCONJ
ftr-445	775	80	the	the	DET
ftr-445	775	81	payment	payment	NOUN
ftr-445	775	82	is	be	AUX
ftr-445	775	83	allocated	allocate	VERB
ftr-445	775	84	to	to	ADP
ftr-445	775	85	the	the	DET
ftr-445	775	86	cost	cost	NOUN
ftr-445	775	87	of	of	ADP
ftr-445	775	88	purchasing	purchase	VERB
ftr-445	775	89	insurance	insurance	NOUN
ftr-445	775	90	coverage	coverage	NOUN
ftr-445	775	91	(	(	PUNCT
ftr-445	775	92	which	which	DET
ftr-445	775	93	cost	cost	NOUN
ftr-445	775	94	includes	include	VERB
ftr-445	775	95	the	the	DET
ftr-445	775	96	insurer	insurer	NOUN
ftr-445	775	97	's	's	PART
ftr-445	775	98	expenses	expense	NOUN
ftr-445	775	99	that	that	PRON
ftr-445	775	100	are	be	AUX
ftr-445	775	101	passed	pass	VERB
ftr-445	775	102	on	on	ADP
ftr-445	775	103	to	to	ADP
ftr-445	775	104	its	its	PRON
ftr-445	775	105	policyholders	policyholder	NOUN
ftr-445	775	106	)	)	PUNCT
ftr-445	775	107	.	.	PUNCT
ftr-445	776	1	therefore	therefore	ADV
ftr-445	776	2	,	,	PUNCT
ftr-445	776	3	the	the	DET
ftr-445	776	4	amount	amount	NOUN
ftr-445	776	5	of	of	ADP
ftr-445	776	6	the	the	DET
ftr-445	776	7	portion	portion	NOUN
ftr-445	776	8	of	of	ADP
ftr-445	776	9	each	each	DET
ftr-445	776	10	premium	premium	NOUN
ftr-445	776	11	payment	payment	NOUN
ftr-445	776	12	that	that	PRON
ftr-445	776	13	is	be	AUX
ftr-445	776	14	not	not	PART
ftr-445	776	15	applied	apply	VERB
ftr-445	776	16	to	to	ADP
ftr-445	776	17	the	the	DET
ftr-445	776	18	policy	policy	NOUN
ftr-445	776	19	's	's	PART
ftr-445	776	20	reserve	reserve	NOUN
ftr-445	776	21	should	should	AUX
ftr-445	776	22	also	also	ADV
ftr-445	776	23	be	be	AUX
ftr-445	776	24	deducted	deduct	VERB
ftr-445	776	25	from	from	ADP
ftr-445	776	26	the	the	DET
ftr-445	776	27	proceeds	proceed	NOUN
ftr-445	776	28	that	that	PRON
ftr-445	776	29	are	be	AUX
ftr-445	776	30	includible	includible	ADJ
ftr-445	776	31	in	in	ADP
ftr-445	776	32	the	the	DET
ftr-445	776	33	insured	insure	VERB
ftr-445	776	34	's	's	PART
ftr-445	776	35	gross	gross	ADJ
ftr-445	776	36	estate	estate	NOUN
ftr-445	776	37	.	.	PUNCT
ftr-445	776	38	'	'	PUNCT
ftr-445	777	1	°	°	ADP
ftr-445	777	2	9	9	NUM
ftr-445	777	3	consequently	consequently	ADV
ftr-445	777	4	,	,	PUNCT
ftr-445	777	5	the	the	DET
ftr-445	777	6	proper	proper	ADJ
ftr-445	777	7	method	method	NOUN
ftr-445	777	8	of	of	ADP
ftr-445	777	9	calculating	calculate	VERB
ftr-445	777	10	the	the	DET
ftr-445	777	11	amount	amount	NOUN
ftr-445	777	12	includible	includible	ADJ
ftr-445	777	13	under	under	ADP
ftr-445	777	14	the	the	DET
ftr-445	777	15	old	old	ADJ
ftr-445	777	16	death	death	NOUN
ftr-445	777	17	-	-	PUNCT
ftr-445	777	18	time	time	NOUN
ftr-445	777	19	-	-	PUNCT
ftr-445	777	20	value	value	NOUN
ftr-445	777	21	-	-	PUNCT
ftr-445	777	22	of	of	ADP
ftr-445	777	23	-	-	PUNCT
ftr-445	777	24	the	the	DET
ftr-445	777	25	-	-	PUNCT
ftr-445	777	26	gift	gift	NOUN
ftr-445	777	27	method	method	NOUN
ftr-445	777	28	was	be	AUX
ftr-445	777	29	to	to	PART
ftr-445	777	30	include	include	VERB
ftr-445	777	31	the	the	DET
ftr-445	777	32	full	full	ADJ
ftr-445	777	33	value	value	NOUN
ftr-445	777	34	of	of	ADP
ftr-445	777	35	the	the	DET
ftr-445	777	36	proceeds	proceed	NOUN
ftr-445	777	37	less	less	ADJ
ftr-445	777	38	the	the	DET
ftr-445	777	39	dollar	dollar	NOUN
ftr-445	777	40	amount	amount	NOUN
ftr-445	777	41	of	of	ADP
ftr-445	777	42	the	the	DET
ftr-445	777	43	post	post	ADJ
ftr-445	777	44	-	-	ADJ
ftr-445	777	45	assignment	assignment	ADJ
ftr-445	777	46	premiums	premium	NOUN
ftr-445	777	47	paid	pay	VERB
ftr-445	777	48	by	by	ADP
ftr-445	777	49	the	the	DET
ftr-445	777	50	assignee	assignee	NOUN
ftr-445	777	51	,	,	PUNCT
ftr-445	777	52	not	not	PART
ftr-445	777	53	by	by	ADP
ftr-445	777	54	using	use	VERB
ftr-445	777	55	the	the	DET
ftr-445	777	56	ratio	ratio	NOUN
ftr-445	777	57	of	of	ADP
ftr-445	777	58	premiums	premium	NOUN
ftr-445	777	59	paid	pay	VERB
ftr-445	777	60	by	by	ADP
ftr-445	777	61	the	the	DET
ftr-445	777	62	insured	insure	VERB
ftr-445	777	63	to	to	ADP
ftr-445	777	64	the	the	DET
ftr-445	777	65	total	total	ADJ
ftr-445	777	66	premiums	premium	NOUN
ftr-445	777	67	paid	pay	VERB
ftr-445	777	68	on	on	ADP
ftr-445	777	69	the	the	DET
ftr-445	777	70	policy	policy	NOUN
ftr-445	777	71	,	,	PUNCT
ftr-445	777	72	as	as	SCONJ
ftr-445	777	73	the	the	DET
ftr-445	777	74	tax	tax	NOUN
ftr-445	777	75	court	court	NOUN
ftr-445	777	76	did	do	VERB
ftr-445	777	77	in	in	ADP
ftr-445	777	78	silverman	silverman	NOUN
ftr-445	777	79	.	.	PUNCT
ftr-445	778	1	the	the	DET
ftr-445	778	2	second	second	ADJ
ftr-445	778	3	circuit	circuit	NOUN
ftr-445	778	4	,	,	PUNCT
ftr-445	778	5	it	it	PRON
ftr-445	778	6	turns	turn	VERB
ftr-445	778	7	out	out	ADP
ftr-445	778	8	,	,	PUNCT
ftr-445	778	9	had	have	VERB
ftr-445	778	10	it	it	PRON
ftr-445	778	11	right	right	ADJ
ftr-445	778	12	.	.	PUNCT
ftr-445	779	1	"	"	PUNCT
ftr-445	779	2	'	'	PUNCT
ftr-445	779	3	the	the	DET
ftr-445	779	4	new	new	ADJ
ftr-445	779	5	what	what	PRON
ftr-445	779	6	-	-	PUNCT
ftr-445	779	7	would	would	AUX
ftr-445	779	8	-	-	PUNCT
ftr-445	779	9	have	have	AUX
ftr-445	779	10	-	-	PUNCT
ftr-445	779	11	been	be	AUX
ftr-445	779	12	-	-	PUNCT
ftr-445	779	13	included	include	VERB
ftr-445	779	14	standard	standard	NOUN
ftr-445	779	15	makes	make	VERB
ftr-445	779	16	it	it	PRON
ftr-445	779	17	unnecessary	unnecessary	ADJ
ftr-445	779	18	to	to	PART
ftr-445	779	19	identify	identify	VERB
ftr-445	779	20	and	and	CCONJ
ftr-445	779	21	separately	separately	ADV
ftr-445	779	22	revalue	revalue	VERB
ftr-445	779	23	the	the	DET
ftr-445	779	24	components	component	NOUN
ftr-445	779	25	of	of	ADP
ftr-445	779	26	the	the	DET
ftr-445	779	27	policy	policy	NOUN
ftr-445	779	28	that	that	PRON
ftr-445	779	29	the	the	DET
ftr-445	779	30	insured	insure	VERB
ftr-445	779	31	transferred	transfer	VERB
ftr-445	779	32	.	.	PUNCT
ftr-445	780	1	the	the	DET
ftr-445	780	2	starting	starting	NOUN
ftr-445	780	3	point	point	NOUN
ftr-445	780	4	is	be	AUX
ftr-445	780	5	that	that	SCONJ
ftr-445	780	6	a	a	DET
ftr-445	780	7	gift	gift	NOUN
ftr-445	780	8	by	by	ADP
ftr-445	780	9	the	the	DET
ftr-445	780	10	insured	insure	VERB
ftr-445	780	11	within	within	ADP
ftr-445	780	12	three	three	NUM
ftr-445	780	13	years	year	NOUN
ftr-445	780	14	of	of	ADP
ftr-445	780	15	death	death	NOUN
ftr-445	780	16	of	of	ADP
ftr-445	780	17	any	any	DET
ftr-445	780	18	incident	incident	NOUN
ftr-445	780	19	of	of	ADP
ftr-445	780	20	ownership	ownership	NOUN
ftr-445	780	21	requires	require	VERB
ftr-445	780	22	inclusion	inclusion	NOUN
ftr-445	780	23	of	of	ADP
ftr-445	780	24	the	the	DET
ftr-445	780	25	full	full	ADJ
ftr-445	780	26	value	value	NOUN
ftr-445	780	27	of	of	ADP
ftr-445	780	28	the	the	DET
ftr-445	780	29	proceeds	proceed	NOUN
ftr-445	780	30	.	.	PUNCT
ftr-445	781	1	the	the	DET
ftr-445	781	2	question	question	NOUN
ftr-445	781	3	under	under	ADP
ftr-445	781	4	this	this	DET
ftr-445	781	5	standard	standard	NOUN
ftr-445	781	6	is	be	AUX
ftr-445	781	7	whether	whether	SCONJ
ftr-445	781	8	there	there	PRON
ftr-445	781	9	should	should	AUX
ftr-445	781	10	be	be	AUX
ftr-445	781	11	any	any	DET
ftr-445	781	12	reduction	reduction	NOUN
ftr-445	781	13	in	in	ADP
ftr-445	781	14	the	the	DET
ftr-445	781	15	amount	amount	NOUN
ftr-445	781	16	includible	includible	ADJ
ftr-445	781	17	because	because	SCONJ
ftr-445	781	18	of	of	ADP
ftr-445	781	19	the	the	DET
ftr-445	781	20	assignee	assignee	NOUN
ftr-445	781	21	's	's	PART
ftr-445	781	22	premium	premium	NOUN
ftr-445	781	23	payments	payment	NOUN
ftr-445	781	24	,	,	PUNCT
ftr-445	781	25	and	and	CCONJ
ftr-445	781	26	if	if	SCONJ
ftr-445	781	27	so	so	ADV
ftr-445	781	28	how	how	SCONJ
ftr-445	781	29	that	that	DET
ftr-445	781	30	reduction	reduction	NOUN
ftr-445	781	31	should	should	AUX
ftr-445	781	32	be	be	AUX
ftr-445	781	33	calculated	calculate	VERB
ftr-445	781	34	.	.	PUNCT
ftr-445	782	1	we	we	PRON
ftr-445	782	2	believe	believe	VERB
ftr-445	782	3	that	that	SCONJ
ftr-445	782	4	that	that	DET
ftr-445	782	5	amount	amount	NOUN
ftr-445	782	6	should	should	AUX
ftr-445	782	7	be	be	AUX
ftr-445	782	8	reduced	reduce	VERB
ftr-445	782	9	by	by	ADP
ftr-445	782	10	the	the	DET
ftr-445	782	11	dollar	dollar	NOUN
ftr-445	782	12	amount	amount	NOUN
ftr-445	782	13	of	of	ADP
ftr-445	782	14	the	the	DET
ftr-445	782	15	post	post	ADJ
ftr-445	782	16	-	-	ADJ
ftr-445	782	17	assignment	assignment	ADJ
ftr-445	782	18	premiums	premium	NOUN
ftr-445	782	19	paid	pay	VERB
ftr-445	782	20	by	by	ADP
ftr-445	782	21	the	the	DET
ftr-445	782	22	assignee	assignee	NOUN
ftr-445	782	23	.	.	PUNCT
ftr-445	783	1	as	as	SCONJ
ftr-445	783	2	noted	note	VERB
ftr-445	783	3	above	above	ADV
ftr-445	783	4	,	,	PUNCT
ftr-445	783	5	if	if	SCONJ
ftr-445	783	6	the	the	DET
ftr-445	783	7	insured	insure	VERB
ftr-445	783	8	had	have	AUX
ftr-445	783	9	in	in	ADP
ftr-445	783	10	fact	fact	NOUN
ftr-445	783	11	retained	retain	VERB
ftr-445	783	12	the	the	DET
ftr-445	783	13	policy	policy	NOUN
ftr-445	783	14	,	,	PUNCT
ftr-445	783	15	the	the	DET
ftr-445	783	16	insured	insure	VERB
ftr-445	783	17	would	would	AUX
ftr-445	783	18	have	have	AUX
ftr-445	783	19	paid	pay	VERB
ftr-445	783	20	the	the	DET
ftr-445	783	21	premiums	premium	NOUN
ftr-445	783	22	in	in	ADP
ftr-445	783	23	order	order	NOUN
ftr-445	783	24	to	to	PART
ftr-445	783	25	maintain	maintain	VERB
ftr-445	783	26	the	the	DET
ftr-445	783	27	policy	policy	NOUN
ftr-445	783	28	.	.	PUNCT
ftr-445	784	1	because	because	SCONJ
ftr-445	784	2	those	those	DET
ftr-445	784	3	premium	premium	NOUN
ftr-445	784	4	payments	payment	NOUN
ftr-445	784	5	would	would	AUX
ftr-445	784	6	have	have	AUX
ftr-445	784	7	reduced	reduce	VERB
ftr-445	784	8	the	the	DET
ftr-445	784	9	amount	amount	NOUN
ftr-445	784	10	includible	includible	ADJ
ftr-445	784	11	in	in	ADP
ftr-445	784	12	the	the	DET
ftr-445	784	13	insured	insure	VERB
ftr-445	784	14	's	's	PART
ftr-445	784	15	gross	gross	ADJ
ftr-445	784	16	estate	estate	NOUN
ftr-445	784	17	under	under	ADP
ftr-445	784	18	section	section	NOUN
ftr-445	784	19	2033	2033	NUM
ftr-445	784	20	,	,	PUNCT
ftr-445	784	21	the	the	DET
ftr-445	784	22	assignee	assignee	NOUN
ftr-445	784	23	's	's	PART
ftr-445	784	24	premium	premium	NOUN
ftr-445	784	25	payments	payment	NOUN
ftr-445	784	26	should	should	AUX
ftr-445	784	27	be	be	AUX
ftr-445	784	28	deducted	deduct	VERB
ftr-445	784	29	from	from	ADP
ftr-445	784	30	the	the	DET
ftr-445	784	31	full	full	ADJ
ftr-445	784	32	value	value	NOUN
ftr-445	784	33	of	of	ADP
ftr-445	784	34	the	the	DET
ftr-445	784	35	proceeds	proceed	NOUN
ftr-445	784	36	in	in	ADP
ftr-445	784	37	order	order	NOUN
ftr-445	784	38	to	to	PART
ftr-445	784	39	determine	determine	VERB
ftr-445	784	40	the	the	DET
ftr-445	784	41	amount	amount	NOUN
ftr-445	784	42	ultimately	ultimately	ADV
ftr-445	784	43	includible	includible	VERB
ftr-445	784	44	under	under	ADP
ftr-445	784	45	section	section	NOUN
ftr-445	784	46	2035	2035	NUM
ftr-445	784	47	in	in	ADP
ftr-445	784	48	its	its	PRON
ftr-445	784	49	current	current	ADJ
ftr-445	784	50	form	form	NOUN
ftr-445	784	51	.	.	PUNCT
ftr-445	785	1	we	we	PRON
ftr-445	785	2	make	make	VERB
ftr-445	785	3	this	this	DET
ftr-445	785	4	argument	argument	NOUN
ftr-445	785	5	purely	purely	ADV
ftr-445	785	6	as	as	ADP
ftr-445	785	7	a	a	DET
ftr-445	785	8	matter	matter	NOUN
ftr-445	785	9	of	of	ADP
ftr-445	785	10	tax	tax	NOUN
ftr-445	785	11	policy	policy	NOUN
ftr-445	785	12	.	.	PUNCT
ftr-445	786	1	section	section	NOUN
ftr-445	786	2	2035	2035	NUM
ftr-445	786	3	makes	make	VERB
ftr-445	786	4	no	no	DET
ftr-445	786	5	provision	provision	NOUN
ftr-445	786	6	for	for	ADP
ftr-445	786	7	such	such	DET
ftr-445	786	8	a	a	DET
ftr-445	786	9	reduction	reduction	NOUN
ftr-445	786	10	.	.	PUNCT
ftr-445	787	1	it	it	PRON
ftr-445	787	2	requires	require	VERB
ftr-445	787	3	inclusion	inclusion	NOUN
ftr-445	787	4	of	of	ADP
ftr-445	787	5	the	the	DET
ftr-445	787	6	amount	amount	NOUN
ftr-445	787	7	that	that	PRON
ftr-445	787	8	would	would	AUX
ftr-445	787	9	have	have	AUX
ftr-445	787	10	been	be	AUX
ftr-445	787	11	109	109	NUM
ftr-445	787	12	.	.	PUNCT
ftr-445	787	13	cf	cf	NOUN
ftr-445	787	14	.	.	PUNCT
ftr-445	788	1	estate	estate	NOUN
ftr-445	788	2	of	of	ADP
ftr-445	788	3	peters	peters	PROPN
ftr-445	788	4	v.	v.	PROPN
ftr-445	788	5	commissioner	commissioner	PROPN
ftr-445	788	6	,	,	PUNCT
ftr-445	788	7	386	386	NUM
ftr-445	788	8	f.2d	f.2d	SYM
ftr-445	788	9	404	404	NUM
ftr-445	788	10	(	(	PUNCT
ftr-445	788	11	4th	4th	ADJ
ftr-445	788	12	cir	cir	NOUN
ftr-445	788	13	.	.	PROPN
ftr-445	788	14	1967	1967	NUM
ftr-445	788	15	)	)	PUNCT
ftr-445	789	1	(	(	PUNCT
ftr-445	789	2	the	the	DET
ftr-445	789	3	value	value	NOUN
ftr-445	789	4	of	of	ADP
ftr-445	789	5	a	a	DET
ftr-445	789	6	surviving	survive	VERB
ftr-445	789	7	joint	joint	ADJ
ftr-445	789	8	tenant	tenant	NOUN
ftr-445	789	9	's	's	PART
ftr-445	789	10	capital	capital	NOUN
ftr-445	789	11	improvements	improvement	NOUN
ftr-445	789	12	were	be	AUX
ftr-445	789	13	deducted	deduct	VERB
ftr-445	789	14	from	from	ADP
ftr-445	789	15	the	the	DET
ftr-445	789	16	value	value	NOUN
ftr-445	789	17	of	of	ADP
ftr-445	789	18	jointly	jointly	ADV
ftr-445	789	19	owned	own	VERB
ftr-445	789	20	property	property	NOUN
ftr-445	789	21	that	that	PRON
ftr-445	789	22	was	be	AUX
ftr-445	789	23	included	include	VERB
ftr-445	789	24	in	in	ADP
ftr-445	789	25	the	the	DET
ftr-445	789	26	decedent	decedent	NOUN
ftr-445	789	27	's	's	PART
ftr-445	789	28	gross	gross	ADJ
ftr-445	789	29	estate	estate	NOUN
ftr-445	789	30	under	under	ADP
ftr-445	789	31	§	§	PROPN
ftr-445	789	32	2040	2040	NUM
ftr-445	789	33	)	)	PUNCT
ftr-445	789	34	.	.	PUNCT
ftr-445	790	1	the	the	DET
ftr-445	790	2	joint	joint	ADJ
ftr-445	790	3	tenants	tenant	NOUN
ftr-445	790	4	were	be	AUX
ftr-445	790	5	the	the	DET
ftr-445	790	6	decedent	decedent	NOUN
ftr-445	790	7	and	and	CCONJ
ftr-445	790	8	her	her	PRON
ftr-445	790	9	son	son	NOUN
ftr-445	790	10	.	.	PUNCT
ftr-445	791	1	110	110	NUM
ftr-445	791	2	.	.	X
ftr-445	791	3	recall	recall	VERB
ftr-445	791	4	that	that	SCONJ
ftr-445	791	5	the	the	DET
ftr-445	791	6	second	second	ADJ
ftr-445	791	7	circuit	circuit	NOUN
ftr-445	791	8	expressed	express	VERB
ftr-445	791	9	uneasiness	uneasiness	NOUN
ftr-445	791	10	about	about	ADP
ftr-445	791	11	the	the	DET
ftr-445	791	12	tax	tax	NOUN
ftr-445	791	13	court	court	NOUN
ftr-445	791	14	's	's	PART
ftr-445	791	15	use	use	NOUN
ftr-445	791	16	of	of	ADP
ftr-445	791	17	the	the	DET
ftr-445	791	18	ratio	ratio	NOUN
ftr-445	791	19	of	of	ADP
ftr-445	791	20	premium	premium	NOUN
ftr-445	791	21	payments	payment	NOUN
ftr-445	791	22	to	to	PART
ftr-445	791	23	calculate	calculate	VERB
ftr-445	791	24	the	the	DET
ftr-445	791	25	amount	amount	NOUN
ftr-445	791	26	includible	includible	NOUN
ftr-445	791	27	,	,	PUNCT
ftr-445	791	28	and	and	CCONJ
ftr-445	791	29	noted	note	VERB
ftr-445	791	30	that	that	SCONJ
ftr-445	791	31	another	another	DET
ftr-445	791	32	possible	possible	ADJ
ftr-445	791	33	approach	approach	NOUN
ftr-445	791	34	would	would	AUX
ftr-445	791	35	be	be	AUX
ftr-445	791	36	to	to	PART
ftr-445	791	37	include	include	VERB
ftr-445	791	38	the	the	DET
ftr-445	791	39	full	full	ADJ
ftr-445	791	40	dollar	dollar	NOUN
ftr-445	791	41	value	value	NOUN
ftr-445	791	42	of	of	ADP
ftr-445	791	43	the	the	DET
ftr-445	791	44	proceeds	proceed	NOUN
ftr-445	791	45	,	,	PUNCT
ftr-445	791	46	reduced	reduce	VERB
ftr-445	791	47	only	only	ADV
ftr-445	791	48	by	by	ADP
ftr-445	791	49	the	the	DET
ftr-445	791	50	dollar	dollar	NOUN
ftr-445	791	51	amount	amount	NOUN
ftr-445	791	52	of	of	ADP
ftr-445	791	53	the	the	DET
ftr-445	791	54	post	post	ADJ
ftr-445	791	55	-	-	ADJ
ftr-445	791	56	assignment	assignment	ADJ
ftr-445	791	57	premiums	premium	NOUN
ftr-445	791	58	paid	pay	VERB
ftr-445	791	59	by	by	ADP
ftr-445	791	60	the	the	DET
ftr-445	791	61	son	son	PROPN
ftr-445	791	62	.	.	PUNCT
ftr-445	792	1	see	see	VERB
ftr-445	792	2	supra	supra	PROPN
ftr-445	792	3	text	text	NOUN
ftr-445	792	4	accompanying	accompanying	ADJ
ftr-445	792	5	note	note	NOUN
ftr-445	792	6	95	95	NUM
ftr-445	792	7	.	.	PUNCT
ftr-445	793	1	[	[	X
ftr-445	793	2	vol	vol	NOUN
ftr-445	793	3	4:5	4:5	NUM
ftr-445	793	4	tax	tax	NOUN
ftr-445	793	5	consequences	consequence	NOUN
ftr-445	793	6	of	of	ADP
ftr-445	793	7	assigning	assign	VERB
ftr-445	793	8	life	life	NOUN
ftr-445	793	9	insurance	insurance	NOUN
ftr-445	793	10	included	include	VERB
ftr-445	793	11	under	under	ADP
ftr-445	793	12	section	section	NOUN
ftr-445	793	13	2042	2042	NUM
ftr-445	793	14	had	have	VERB
ftr-445	793	15	the	the	DET
ftr-445	793	16	gift	gift	NOUN
ftr-445	793	17	not	not	PART
ftr-445	793	18	been	be	AUX
ftr-445	793	19	made	make	VERB
ftr-445	793	20	,	,	PUNCT
ftr-445	793	21	not	not	PART
ftr-445	793	22	the	the	DET
ftr-445	793	23	amount	amount	NOUN
ftr-445	793	24	that	that	PRON
ftr-445	793	25	would	would	AUX
ftr-445	793	26	have	have	AUX
ftr-445	793	27	been	be	AUX
ftr-445	793	28	included	include	VERB
ftr-445	793	29	overall	overall	ADV
ftr-445	793	30	.	.	PUNCT
ftr-445	794	1	our	our	PRON
ftr-445	794	2	position	position	NOUN
ftr-445	794	3	is	be	AUX
ftr-445	794	4	that	that	SCONJ
ftr-445	794	5	it	it	PRON
ftr-445	794	6	is	be	AUX
ftr-445	794	7	consistent	consistent	ADJ
ftr-445	794	8	with	with	ADP
ftr-445	794	9	tax	tax	NOUN
ftr-445	794	10	policy	policy	NOUN
ftr-445	794	11	to	to	PART
ftr-445	794	12	graft	graft	VERB
ftr-445	794	13	this	this	DET
ftr-445	794	14	reduction	reduction	NOUN
ftr-445	794	15	onto	onto	ADP
ftr-445	794	16	section	section	NOUN
ftr-445	794	17	2035	2035	NUM
ftr-445	794	18	,	,	PUNCT
ftr-445	794	19	either	either	CCONJ
ftr-445	794	20	by	by	ADP
ftr-445	794	21	administrative	administrative	ADJ
ftr-445	794	22	or	or	CCONJ
ftr-445	794	23	judicial	judicial	ADJ
ftr-445	794	24	construction	construction	NOUN
ftr-445	794	25	.	.	PUNCT
ftr-445	795	1	the	the	DET
ftr-445	795	2	final	final	ADJ
ftr-445	795	3	question	question	NOUN
ftr-445	795	4	is	be	AUX
ftr-445	795	5	,	,	PUNCT
ftr-445	795	6	what	what	PRON
ftr-445	795	7	if	if	SCONJ
ftr-445	795	8	the	the	DET
ftr-445	795	9	insured	insure	VERB
ftr-445	795	10	,	,	PUNCT
ftr-445	795	11	not	not	PART
ftr-445	795	12	the	the	DET
ftr-445	795	13	assignee	assignee	NOUN
ftr-445	795	14	,	,	PUNCT
ftr-445	795	15	paid	pay	VERB
ftr-445	795	16	the	the	DET
ftr-445	795	17	post	post	ADJ
ftr-445	795	18	-	-	ADJ
ftr-445	795	19	assignment	assignment	ADJ
ftr-445	795	20	premiums	premium	NOUN
ftr-445	795	21	?	?	PUNCT
ftr-445	796	1	under	under	ADP
ftr-445	796	2	the	the	DET
ftr-445	796	3	case	case	NOUN
ftr-445	796	4	law	law	NOUN
ftr-445	796	5	and	and	CCONJ
ftr-445	796	6	rulings	ruling	NOUN
ftr-445	796	7	that	that	PRON
ftr-445	796	8	predated	predate	VERB
ftr-445	796	9	the	the	DET
ftr-445	796	10	1997	1997	NUM
ftr-445	796	11	act	act	NOUN
ftr-445	796	12	,	,	PUNCT
ftr-445	796	13	the	the	DET
ftr-445	796	14	full	full	ADJ
ftr-445	796	15	value	value	NOUN
ftr-445	796	16	of	of	ADP
ftr-445	796	17	the	the	DET
ftr-445	796	18	proceeds	proceed	NOUN
ftr-445	796	19	was	be	AUX
ftr-445	796	20	included	include	VERB
ftr-445	796	21	without	without	ADP
ftr-445	796	22	any	any	DET
ftr-445	796	23	reduction	reduction	NOUN
ftr-445	796	24	for	for	ADP
ftr-445	796	25	the	the	DET
ftr-445	796	26	amount	amount	NOUN
ftr-445	796	27	of	of	ADP
ftr-445	796	28	the	the	DET
ftr-445	796	29	post	post	ADJ
ftr-445	796	30	-	-	ADJ
ftr-445	796	31	assignment	assignment	ADJ
ftr-445	796	32	premiums	premium	NOUN
ftr-445	796	33	.	.	PUNCT
ftr-445	797	1	"	"	PUNCT
ftr-445	797	2	'	'	PUNCT
ftr-445	797	3	one	one	PRON
ftr-445	797	4	could	could	AUX
ftr-445	797	5	argue	argue	VERB
ftr-445	797	6	that	that	SCONJ
ftr-445	797	7	in	in	ADP
ftr-445	797	8	substance	substance	NOUN
ftr-445	797	9	the	the	DET
ftr-445	797	10	insured	insure	VERB
ftr-445	797	11	's	's	PART
ftr-445	797	12	post	post	ADJ
ftr-445	797	13	-	-	ADJ
ftr-445	797	14	assignment	assignment	ADJ
ftr-445	797	15	premium	premium	NOUN
ftr-445	797	16	payments	payment	NOUN
ftr-445	797	17	should	should	AUX
ftr-445	797	18	be	be	AUX
ftr-445	797	19	attributed	attribute	VERB
ftr-445	797	20	to	to	ADP
ftr-445	797	21	the	the	DET
ftr-445	797	22	assignee	assignee	NOUN
ftr-445	797	23	.	.	PUNCT
ftr-445	797	24	"	"	PUNCT
ftr-445	798	1	2	2	NUM
ftr-445	798	2	the	the	DET
ftr-445	798	3	rationale	rationale	NOUN
ftr-445	798	4	would	would	AUX
ftr-445	798	5	be	be	AUX
ftr-445	798	6	that	that	SCONJ
ftr-445	798	7	the	the	DET
ftr-445	798	8	assignee	assignee	NOUN
ftr-445	798	9	,	,	PUNCT
ftr-445	798	10	as	as	ADP
ftr-445	798	11	owner	owner	NOUN
ftr-445	798	12	of	of	ADP
ftr-445	798	13	the	the	DET
ftr-445	798	14	policy	policy	NOUN
ftr-445	798	15	,	,	PUNCT
ftr-445	798	16	is	be	AUX
ftr-445	798	17	the	the	DET
ftr-445	798	18	only	only	ADJ
ftr-445	798	19	one	one	NUM
ftr-445	798	20	entitled	entitle	VERB
ftr-445	798	21	to	to	PART
ftr-445	798	22	pay	pay	VERB
ftr-445	798	23	the	the	DET
ftr-445	798	24	premiums	premium	NOUN
ftr-445	798	25	on	on	ADP
ftr-445	798	26	the	the	DET
ftr-445	798	27	policy	policy	NOUN
ftr-445	798	28	.	.	PUNCT
ftr-445	798	29	'	'	PUNCT
ftr-445	799	1	consequently	consequently	ADV
ftr-445	799	2	,	,	PUNCT
ftr-445	799	3	if	if	SCONJ
ftr-445	799	4	without	without	ADP
ftr-445	799	5	objection	objection	NOUN
ftr-445	799	6	from	from	ADP
ftr-445	799	7	the	the	DET
ftr-445	799	8	assignee	assignee	NOUN
ftr-445	799	9	the	the	DET
ftr-445	799	10	insured	insure	VERB
ftr-445	799	11	pays	pay	VERB
ftr-445	799	12	the	the	DET
ftr-445	799	13	post	post	ADJ
ftr-445	799	14	-	-	ADJ
ftr-445	799	15	assignment	assignment	ADJ
ftr-445	799	16	premiums	premium	NOUN
ftr-445	799	17	directly	directly	ADV
ftr-445	799	18	,	,	PUNCT
ftr-445	799	19	the	the	DET
ftr-445	799	20	transaction	transaction	NOUN
ftr-445	799	21	could	could	AUX
ftr-445	799	22	be	be	AUX
ftr-445	799	23	treated	treat	VERB
ftr-445	799	24	as	as	ADP
ftr-445	799	25	a	a	DET
ftr-445	799	26	gift	gift	NOUN
ftr-445	799	27	from	from	ADP
ftr-445	799	28	the	the	DET
ftr-445	799	29	insured	insure	VERB
ftr-445	799	30	to	to	ADP
ftr-445	799	31	the	the	DET
ftr-445	799	32	assignee	assignee	NOUN
ftr-445	799	33	of	of	ADP
ftr-445	799	34	the	the	DET
ftr-445	799	35	cash	cash	NOUN
ftr-445	799	36	amount	amount	NOUN
ftr-445	799	37	of	of	ADP
ftr-445	799	38	the	the	DET
ftr-445	799	39	premiums	premium	NOUN
ftr-445	799	40	,	,	PUNCT
ftr-445	799	41	coupled	couple	VERB
ftr-445	799	42	with	with	ADP
ftr-445	799	43	a	a	DET
ftr-445	799	44	constructive	constructive	ADJ
ftr-445	799	45	payment	payment	NOUN
ftr-445	799	46	of	of	ADP
ftr-445	799	47	the	the	DET
ftr-445	799	48	premiums	premium	NOUN
ftr-445	799	49	by	by	ADP
ftr-445	799	50	the	the	DET
ftr-445	799	51	assignee	assignee	NOUN
ftr-445	799	52	.	.	PUNCT
ftr-445	800	1	114	114	NUM
ftr-445	800	2	assuming	assume	VERB
ftr-445	800	3	that	that	SCONJ
ftr-445	800	4	post	post	ADJ
ftr-445	800	5	-	-	ADJ
ftr-445	800	6	assignment	assignment	ADJ
ftr-445	800	7	premiums	premium	NOUN
ftr-445	800	8	paid	pay	VERB
ftr-445	800	9	by	by	ADP
ftr-445	800	10	the	the	DET
ftr-445	800	11	insured	insure	VERB
ftr-445	800	12	are	be	AUX
ftr-445	800	13	properly	properly	ADV
ftr-445	800	14	treated	treat	VERB
ftr-445	800	15	as	as	ADP
ftr-445	800	16	constructively	constructively	ADV
ftr-445	800	17	made	make	VERB
ftr-445	800	18	by	by	ADP
ftr-445	800	19	the	the	DET
ftr-445	800	20	assignee	assignee	NOUN
ftr-445	800	21	,	,	PUNCT
ftr-445	800	22	the	the	DET
ftr-445	800	23	question	question	NOUN
ftr-445	800	24	still	still	ADV
ftr-445	800	25	remains	remain	VERB
ftr-445	800	26	whether	whether	SCONJ
ftr-445	800	27	the	the	DET
ftr-445	800	28	amount	amount	NOUN
ftr-445	800	29	of	of	ADP
ftr-445	800	30	the	the	DET
ftr-445	800	31	constructive	constructive	ADJ
ftr-445	800	32	payments	payment	NOUN
ftr-445	800	33	should	should	AUX
ftr-445	800	34	reduce	reduce	VERB
ftr-445	800	35	the	the	DET
ftr-445	800	36	amount	amount	NOUN
ftr-445	800	37	of	of	ADP
ftr-445	800	38	the	the	DET
ftr-445	800	39	proceeds	proceed	NOUN
ftr-445	800	40	that	that	PRON
ftr-445	800	41	are	be	AUX
ftr-445	800	42	included	include	VERB
ftr-445	800	43	in	in	ADP
ftr-445	800	44	the	the	DET
ftr-445	800	45	insured	insure	VERB
ftr-445	800	46	's	's	PART
ftr-445	800	47	gross	gross	ADJ
ftr-445	800	48	estate	estate	NOUN
ftr-445	800	49	under	under	ADP
ftr-445	800	50	the	the	DET
ftr-445	800	51	what	what	PRON
ftr-445	800	52	-	-	PUNCT
ftr-445	800	53	would	would	AUX
ftr-445	800	54	-	-	PUNCT
ftr-445	800	55	have	have	AUX
ftr-445	800	56	-	-	PUNCT
ftr-445	800	57	been	be	AUX
ftr-445	800	58	-	-	PUNCT
ftr-445	800	59	included	include	VERB
ftr-445	800	60	standard	standard	NOUN
ftr-445	800	61	of	of	ADP
ftr-445	800	62	the	the	DET
ftr-445	800	63	1997	1997	NUM
ftr-445	800	64	act	act	NOUN
ftr-445	800	65	.	.	PUNCT
ftr-445	801	1	our	our	PRON
ftr-445	801	2	argument	argument	NOUN
ftr-445	801	3	for	for	ADP
ftr-445	801	4	such	such	DET
ftr-445	801	5	a	a	DET
ftr-445	801	6	reduction	reduction	NOUN
ftr-445	801	7	when	when	SCONJ
ftr-445	801	8	the	the	DET
ftr-445	801	9	assignee	assignee	NOUN
ftr-445	801	10	actually	actually	ADV
ftr-445	801	11	pays	pay	VERB
ftr-445	801	12	the	the	DET
ftr-445	801	13	post	post	ADJ
ftr-445	801	14	-	-	ADJ
ftr-445	801	15	assignment	assignment	ADJ
ftr-445	801	16	premiums	premium	NOUN
ftr-445	801	17	rests	rest	VERB
ftr-445	801	18	on	on	ADP
ftr-445	801	19	the	the	DET
ftr-445	801	20	theory	theory	NOUN
ftr-445	801	21	that	that	SCONJ
ftr-445	801	22	the	the	DET
ftr-445	801	23	insured	insured	NOUN
ftr-445	801	24	would	would	AUX
ftr-445	801	25	have	have	AUX
ftr-445	801	26	paid	pay	VERB
ftr-445	801	27	the	the	DET
ftr-445	801	28	premiums	premium	NOUN
ftr-445	801	29	if	if	SCONJ
ftr-445	801	30	the	the	DET
ftr-445	801	31	policy	policy	NOUN
ftr-445	801	32	had	have	AUX
ftr-445	801	33	not	not	PART
ftr-445	801	34	been	be	AUX
ftr-445	801	35	assigned	assign	VERB
ftr-445	801	36	,	,	PUNCT
ftr-445	801	37	thus	thus	ADV
ftr-445	801	38	removing	remove	VERB
ftr-445	801	39	the	the	DET
ftr-445	801	40	amount	amount	NOUN
ftr-445	801	41	of	of	ADP
ftr-445	801	42	those	those	DET
ftr-445	801	43	payments	payment	NOUN
ftr-445	801	44	from	from	ADP
ftr-445	801	45	the	the	DET
ftr-445	801	46	insured	insure	VERB
ftr-445	801	47	's	's	PART
ftr-445	801	48	gross	gross	ADJ
ftr-445	801	49	estate	estate	NOUN
ftr-445	801	50	.	.	PUNCT
ftr-445	802	1	it	it	PRON
ftr-445	802	2	is	be	AUX
ftr-445	802	3	another	another	DET
ftr-445	802	4	matter	matter	NOUN
ftr-445	802	5	,	,	PUNCT
ftr-445	802	6	however	however	ADV
ftr-445	802	7	,	,	PUNCT
ftr-445	802	8	to	to	PART
ftr-445	802	9	grant	grant	VERB
ftr-445	802	10	such	such	DET
ftr-445	802	11	a	a	DET
ftr-445	802	12	reduction	reduction	NOUN
ftr-445	802	13	when	when	SCONJ
ftr-445	802	14	the	the	DET
ftr-445	802	15	assignee	assignee	NOUN
ftr-445	802	16	pays	pay	VERB
ftr-445	802	17	the	the	DET
ftr-445	802	18	premiums	premium	NOUN
ftr-445	802	19	from	from	ADP
ftr-445	802	20	funds	fund	NOUN
ftr-445	802	21	obtained	obtain	VERB
ftr-445	802	22	from	from	ADP
ftr-445	802	23	the	the	DET
ftr-445	802	24	insured	insure	VERB
ftr-445	802	25	.	.	PUNCT
ftr-445	803	1	whether	whether	SCONJ
ftr-445	803	2	there	there	PRON
ftr-445	803	3	should	should	AUX
ftr-445	803	4	be	be	AUX
ftr-445	803	5	such	such	DET
ftr-445	803	6	a	a	DET
ftr-445	803	7	reduction	reduction	NOUN
ftr-445	803	8	turns	turn	VERB
ftr-445	803	9	on	on	ADP
ftr-445	803	10	the	the	DET
ftr-445	803	11	extent	extent	NOUN
ftr-445	803	12	to	to	PART
ftr-445	803	13	which	which	PRON
ftr-445	803	14	the	the	DET
ftr-445	803	15	assignee	assignee	NOUN
ftr-445	803	16	's	's	PART
ftr-445	803	17	payments	payment	NOUN
ftr-445	803	18	constitute	constitute	VERB
ftr-445	803	19	an	an	DET
ftr-445	803	20	act	act	NOUN
ftr-445	803	21	that	that	PRON
ftr-445	803	22	is	be	AUX
ftr-445	803	23	independent	independent	ADJ
ftr-445	803	24	from	from	ADP
ftr-445	803	25	the	the	DET
ftr-445	803	26	insured	insure	VERB
ftr-445	803	27	's	's	PART
ftr-445	803	28	gifts	gift	NOUN
ftr-445	803	29	to	to	ADP
ftr-445	803	30	the	the	DET
ftr-445	803	31	assignee	assignee	NOUN
ftr-445	803	32	.	.	PUNCT
ftr-445	804	1	when	when	SCONJ
ftr-445	804	2	the	the	DET
ftr-445	804	3	insured	insured	NOUN
ftr-445	804	4	pays	pay	VERB
ftr-445	804	5	the	the	DET
ftr-445	804	6	premiums	premium	NOUN
ftr-445	804	7	directly	directly	ADV
ftr-445	804	8	,	,	PUNCT
ftr-445	804	9	the	the	DET
ftr-445	804	10	gifts	gift	NOUN
ftr-445	804	11	to	to	ADP
ftr-445	804	12	the	the	DET
ftr-445	804	13	assignee	assignee	NOUN
ftr-445	804	14	are	be	AUX
ftr-445	804	15	in	in	ADP
ftr-445	804	16	effect	effect	NOUN
ftr-445	804	17	conditioned	condition	VERB
ftr-445	804	18	on	on	ADP
ftr-445	804	19	being	be	AUX
ftr-445	804	20	used	use	VERB
ftr-445	804	21	to	to	PART
ftr-445	804	22	pay	pay	VERB
ftr-445	804	23	the	the	DET
ftr-445	804	24	premiums	premium	NOUN
ftr-445	804	25	,	,	PUNCT
ftr-445	804	26	making	make	VERB
ftr-445	804	27	the	the	DET
ftr-445	804	28	gifts	gift	NOUN
ftr-445	804	29	so	so	ADV
ftr-445	804	30	connected	connect	VERB
ftr-445	804	31	to	to	ADP
ftr-445	804	32	the	the	DET
ftr-445	804	33	premium	premium	NOUN
ftr-445	804	34	payments	payment	NOUN
ftr-445	804	35	that	that	SCONJ
ftr-445	804	36	the	the	DET
ftr-445	804	37	rationale	rationale	NOUN
ftr-445	804	38	for	for	ADP
ftr-445	804	39	reducing	reduce	VERB
ftr-445	804	40	the	the	DET
ftr-445	804	41	includible	includible	ADJ
ftr-445	804	42	insurance	insurance	NOUN
ftr-445	804	43	proceeds	proceed	NOUN
ftr-445	804	44	by	by	ADP
ftr-445	804	45	the	the	DET
ftr-445	804	46	amount	amount	NOUN
ftr-445	804	47	of	of	ADP
ftr-445	804	48	the	the	DET
ftr-445	804	49	111	111	NUM
ftr-445	804	50	.	.	PUNCT
ftr-445	805	1	see	see	VERB
ftr-445	805	2	cases	case	NOUN
ftr-445	805	3	and	and	CCONJ
ftr-445	805	4	rulings	ruling	NOUN
ftr-445	805	5	cited	cite	VERB
ftr-445	805	6	supra	supra	PROPN
ftr-445	805	7	note	note	PROPN
ftr-445	805	8	7	7	NUM
ftr-445	805	9	.	.	SYM
ftr-445	805	10	112	112	NUM
ftr-445	805	11	.	.	PUNCT
ftr-445	806	1	see	see	VERB
ftr-445	806	2	lauer	lauer	NOUN
ftr-445	806	3	,	,	PUNCT
ftr-445	806	4	supra	supra	PROPN
ftr-445	806	5	note	note	PROPN
ftr-445	806	6	81	81	NUM
ftr-445	806	7	,	,	PUNCT
ftr-445	806	8	at	at	ADP
ftr-445	806	9	725	725	NUM
ftr-445	806	10	-	-	SYM
ftr-445	806	11	27	27	NUM
ftr-445	806	12	.	.	PUNCT
ftr-445	806	13	113	113	NUM
ftr-445	806	14	.	.	PUNCT
ftr-445	807	1	see	see	VERB
ftr-445	807	2	i	i	PRON
ftr-445	807	3	d.	d.	PROPN
ftr-445	807	4	at	at	ADP
ftr-445	807	5	686	686	NUM
ftr-445	807	6	,	,	PUNCT
ftr-445	807	7	726	726	NUM
ftr-445	807	8	.	.	NOUN
ftr-445	807	9	114	114	NUM
ftr-445	807	10	.	.	PUNCT
ftr-445	808	1	in	in	ADP
ftr-445	808	2	other	other	ADJ
ftr-445	808	3	contexts	contexts	NOUN
ftr-445	808	4	,	,	PUNCT
ftr-445	808	5	the	the	DET
ftr-445	808	6	tax	tax	NOUN
ftr-445	808	7	law	law	NOUN
ftr-445	808	8	has	have	AUX
ftr-445	808	9	so	so	ADV
ftr-445	808	10	treated	treat	VERB
ftr-445	808	11	the	the	DET
ftr-445	808	12	payment	payment	NOUN
ftr-445	808	13	of	of	ADP
ftr-445	808	14	another	another	PRON
ftr-445	808	15	's	's	PART
ftr-445	808	16	debt	debt	NOUN
ftr-445	808	17	.	.	PUNCT
ftr-445	809	1	see	see	VERB
ftr-445	809	2	,	,	PUNCT
ftr-445	809	3	e.g.	e.g.	ADV
ftr-445	809	4	,	,	PUNCT
ftr-445	809	5	rev	rev	PROPN
ftr-445	809	6	.	.	PROPN
ftr-445	809	7	rul	rul	PROPN
ftr-445	809	8	.	.	PUNCT
ftr-445	810	1	57	57	NUM
ftr-445	810	2	-	-	SYM
ftr-445	810	3	481	481	NUM
ftr-445	810	4	,	,	PUNCT
ftr-445	810	5	1957	1957	NUM
ftr-445	810	6	-	-	SYM
ftr-445	810	7	2	2	NUM
ftr-445	810	8	c.b	c.b	PROPN
ftr-445	810	9	.	.	PROPN
ftr-445	810	10	48	48	NUM
ftr-445	810	11	,	,	PUNCT
ftr-445	810	12	in	in	ADP
ftr-445	810	13	which	which	PRON
ftr-445	810	14	the	the	DET
ftr-445	810	15	service	service	NOUN
ftr-445	810	16	ruled	rule	VERB
ftr-445	810	17	that	that	SCONJ
ftr-445	810	18	a	a	DET
ftr-445	810	19	third	third	ADJ
ftr-445	810	20	party	party	NOUN
ftr-445	810	21	's	's	PART
ftr-445	810	22	payment	payment	NOUN
ftr-445	810	23	(	(	PUNCT
ftr-445	810	24	as	as	ADP
ftr-445	810	25	a	a	DET
ftr-445	810	26	gift	gift	NOUN
ftr-445	810	27	or	or	CCONJ
ftr-445	810	28	loan	loan	NOUN
ftr-445	810	29	to	to	ADP
ftr-445	810	30	the	the	DET
ftr-445	810	31	taxpayer	taxpayer	NOUN
ftr-445	810	32	)	)	PUNCT
ftr-445	810	33	of	of	ADP
ftr-445	810	34	interest	interest	NOUN
ftr-445	810	35	owed	owe	VERB
ftr-445	810	36	by	by	ADP
ftr-445	810	37	the	the	DET
ftr-445	810	38	taxpayer	taxpayer	NOUN
ftr-445	810	39	on	on	ADP
ftr-445	810	40	a	a	DET
ftr-445	810	41	loan	loan	NOUN
ftr-445	810	42	is	be	AUX
ftr-445	810	43	a	a	DET
ftr-445	810	44	payment	payment	NOUN
ftr-445	810	45	by	by	ADP
ftr-445	810	46	the	the	DET
ftr-445	810	47	taxpayer	taxpayer	NOUN
ftr-445	810	48	,	,	PUNCT
ftr-445	810	49	making	make	VERB
ftr-445	810	50	it	it	PRON
ftr-445	810	51	deductible	deductible	ADJ
ftr-445	810	52	by	by	ADP
ftr-445	810	53	the	the	DET
ftr-445	810	54	taxpayer	taxpayer	NOUN
ftr-445	810	55	under	under	ADP
ftr-445	810	56	the	the	DET
ftr-445	810	57	provisions	provision	NOUN
ftr-445	810	58	then	then	ADV
ftr-445	810	59	existing	exist	VERB
ftr-445	810	60	that	that	PRON
ftr-445	810	61	allowed	allow	VERB
ftr-445	810	62	an	an	DET
ftr-445	810	63	income	income	NOUN
ftr-445	810	64	tax	tax	NOUN
ftr-445	810	65	deduction	deduction	NOUN
ftr-445	810	66	for	for	ADP
ftr-445	810	67	interest	interest	NOUN
ftr-445	810	68	payments	payment	NOUN
ftr-445	810	69	.	.	PUNCT
ftr-445	811	1	this	this	DET
ftr-445	811	2	line	line	NOUN
ftr-445	811	3	of	of	ADP
ftr-445	811	4	authority	authority	NOUN
ftr-445	811	5	is	be	AUX
ftr-445	811	6	analogous	analogous	ADJ
ftr-445	811	7	to	to	ADP
ftr-445	811	8	the	the	DET
ftr-445	811	9	insured	insure	VERB
ftr-445	811	10	's	's	PART
ftr-445	811	11	payment	payment	NOUN
ftr-445	811	12	of	of	ADP
ftr-445	811	13	premiums	premium	NOUN
ftr-445	811	14	on	on	ADP
ftr-445	811	15	a	a	DET
ftr-445	811	16	policy	policy	NOUN
ftr-445	811	17	owned	own	VERB
ftr-445	811	18	by	by	ADP
ftr-445	811	19	the	the	DET
ftr-445	811	20	assignee	assignee	NOUN
ftr-445	811	21	,	,	PUNCT
ftr-445	811	22	despite	despite	SCONJ
ftr-445	811	23	the	the	DET
ftr-445	811	24	fact	fact	NOUN
ftr-445	811	25	that	that	SCONJ
ftr-445	811	26	the	the	DET
ftr-445	811	27	assignee	assignee	NOUN
ftr-445	811	28	has	have	AUX
ftr-445	811	29	no	no	DET
ftr-445	811	30	legal	legal	ADJ
ftr-445	811	31	obligation	obligation	NOUN
ftr-445	811	32	to	to	PART
ftr-445	811	33	pay	pay	VERB
ftr-445	811	34	those	those	DET
ftr-445	811	35	premiums	premium	NOUN
ftr-445	811	36	.	.	PUNCT
ftr-445	812	1	19991	19991	NUM
ftr-445	812	2	florida	florida	PROPN
ftr-445	812	3	tax	tax	PROPN
ftr-445	812	4	review	review	NOUN
ftr-445	812	5	assignee	assignee	NOUN
ftr-445	812	6	's	's	PART
ftr-445	812	7	premium	premium	NOUN
ftr-445	812	8	payments	payment	NOUN
ftr-445	812	9	is	be	AUX
ftr-445	812	10	negated	negate	VERB
ftr-445	812	11	.	.	PUNCT
ftr-445	813	1	in	in	ADP
ftr-445	813	2	that	that	DET
ftr-445	813	3	case	case	NOUN
ftr-445	813	4	,	,	PUNCT
ftr-445	813	5	the	the	DET
ftr-445	813	6	payments	payment	NOUN
ftr-445	813	7	do	do	AUX
ftr-445	813	8	not	not	PART
ftr-445	813	9	reflect	reflect	VERB
ftr-445	813	10	amounts	amount	NOUN
ftr-445	813	11	that	that	SCONJ
ftr-445	813	12	substitute	substitute	NOUN
ftr-445	813	13	for	for	ADP
ftr-445	813	14	what	what	PRON
ftr-445	813	15	otherwise	otherwise	ADV
ftr-445	813	16	would	would	AUX
ftr-445	813	17	have	have	AUX
ftr-445	813	18	been	be	AUX
ftr-445	813	19	payments	payment	NOUN
ftr-445	813	20	that	that	PRON
ftr-445	813	21	reduce	reduce	VERB
ftr-445	813	22	the	the	DET
ftr-445	813	23	insured	insure	VERB
ftr-445	813	24	's	's	PART
ftr-445	813	25	gross	gross	ADJ
ftr-445	813	26	estate	estate	NOUN
ftr-445	813	27	.	.	PUNCT
ftr-445	814	1	since	since	SCONJ
ftr-445	814	2	the	the	DET
ftr-445	814	3	premium	premium	NOUN
ftr-445	814	4	payments	payment	NOUN
ftr-445	814	5	were	be	AUX
ftr-445	814	6	derived	derive	VERB
ftr-445	814	7	from	from	ADP
ftr-445	814	8	the	the	DET
ftr-445	814	9	insured	insure	VERB
ftr-445	814	10	,	,	PUNCT
ftr-445	814	11	the	the	DET
ftr-445	814	12	gifts	gift	NOUN
ftr-445	814	13	already	already	ADV
ftr-445	814	14	reduced	reduce	VERB
ftr-445	814	15	the	the	DET
ftr-445	814	16	insured	insure	VERB
ftr-445	814	17	's	's	PART
ftr-445	814	18	gross	gross	ADJ
ftr-445	814	19	estate	estate	NOUN
ftr-445	814	20	.	.	PUNCT
ftr-445	815	1	no	no	DET
ftr-445	815	2	additional	additional	ADJ
ftr-445	815	3	reduction	reduction	NOUN
ftr-445	815	4	by	by	ADP
ftr-445	815	5	deducting	deduct	VERB
ftr-445	815	6	the	the	DET
ftr-445	815	7	payments	payment	NOUN
ftr-445	815	8	from	from	ADP
ftr-445	815	9	the	the	DET
ftr-445	815	10	insurance	insurance	NOUN
ftr-445	815	11	proceeds	proceed	NOUN
ftr-445	815	12	is	be	AUX
ftr-445	815	13	justified	justify	VERB
ftr-445	815	14	.	.	PUNCT
ftr-445	816	1	viii	viii	PROPN
ftr-445	816	2	.	.	PUNCT
ftr-445	817	1	conclusion	conclusion	NOUN
ftr-445	817	2	we	we	PRON
ftr-445	817	3	end	end	VERB
ftr-445	817	4	where	where	SCONJ
ftr-445	817	5	we	we	PRON
ftr-445	817	6	began	begin	VERB
ftr-445	817	7	.	.	PUNCT
ftr-445	818	1	the	the	DET
ftr-445	818	2	taxpayer	taxpayer	NOUN
ftr-445	818	3	relief	relief	PROPN
ftr-445	818	4	act	act	NOUN
ftr-445	818	5	of	of	ADP
ftr-445	818	6	1997	1997	NUM
ftr-445	818	7	furnishes	furnish	VERB
ftr-445	818	8	the	the	DET
ftr-445	818	9	courts	court	NOUN
ftr-445	818	10	and	and	CCONJ
ftr-445	818	11	the	the	DET
ftr-445	818	12	internal	internal	ADJ
ftr-445	818	13	revenue	revenue	NOUN
ftr-445	818	14	service	service	NOUN
ftr-445	818	15	an	an	DET
ftr-445	818	16	opportunity	opportunity	NOUN
ftr-445	818	17	to	to	PART
ftr-445	818	18	rectify	rectify	VERB
ftr-445	818	19	the	the	DET
ftr-445	818	20	erroneous	erroneous	ADJ
ftr-445	818	21	conclusion	conclusion	NOUN
ftr-445	818	22	reached	reach	VERB
ftr-445	818	23	by	by	ADP
ftr-445	818	24	the	the	DET
ftr-445	818	25	tax	tax	NOUN
ftr-445	818	26	court	court	NOUN
ftr-445	818	27	in	in	ADP
ftr-445	818	28	silverman	silverman	PROPN
ftr-445	818	29	,	,	PUNCT
ftr-445	818	30	which	which	PRON
ftr-445	818	31	affords	afford	VERB
ftr-445	818	32	taxpayers	taxpayer	NOUN
ftr-445	818	33	unwarranted	unwarranted	ADJ
ftr-445	818	34	opportunities	opportunity	NOUN
ftr-445	818	35	for	for	ADP
ftr-445	818	36	tax	tax	NOUN
ftr-445	818	37	avoidance	avoidance	NOUN
ftr-445	818	38	.	.	PUNCT
ftr-445	819	1	the	the	DET
ftr-445	819	2	silverman	silverman	NOUN
ftr-445	819	3	analysis	analysis	NOUN
ftr-445	819	4	gives	give	VERB
ftr-445	819	5	taxpayers	taxpayer	NOUN
ftr-445	819	6	a	a	DET
ftr-445	819	7	windfall	windfall	NOUN
ftr-445	819	8	and	and	CCONJ
ftr-445	819	9	provides	provide	VERB
ftr-445	819	10	life	life	NOUN
ftr-445	819	11	insurance	insurance	NOUN
ftr-445	819	12	an	an	DET
ftr-445	819	13	unfair	unfair	ADJ
ftr-445	819	14	advantage	advantage	NOUN
ftr-445	819	15	over	over	ADP
ftr-445	819	16	other	other	ADJ
ftr-445	819	17	investment	investment	NOUN
ftr-445	819	18	vehicles	vehicle	NOUN
ftr-445	819	19	.	.	PUNCT
ftr-445	820	1	silverman	silverman	PROPN
ftr-445	820	2	misapplied	misapply	VERB
ftr-445	820	3	the	the	DET
ftr-445	820	4	death	death	NOUN
ftr-445	820	5	-	-	PUNCT
ftr-445	820	6	time	time	NOUN
ftr-445	820	7	-	-	PUNCT
ftr-445	820	8	value	value	NOUN
ftr-445	820	9	-	-	PUNCT
ftr-445	820	10	of	of	ADP
ftr-445	820	11	-	-	PUNCT
ftr-445	820	12	the	the	DET
ftr-445	820	13	-	-	PUNCT
ftr-445	820	14	gift	gift	NOUN
ftr-445	820	15	standard	standard	NOUN
ftr-445	820	16	and	and	CCONJ
ftr-445	820	17	,	,	PUNCT
ftr-445	820	18	more	more	ADV
ftr-445	820	19	importantly	importantly	ADV
ftr-445	820	20	,	,	PUNCT
ftr-445	820	21	is	be	AUX
ftr-445	820	22	inconsistent	inconsistent	ADJ
ftr-445	820	23	with	with	ADP
ftr-445	820	24	the	the	DET
ftr-445	820	25	what	what	PRON
ftr-445	820	26	-	-	PUNCT
ftr-445	820	27	would	would	AUX
ftr-445	820	28	-	-	PUNCT
ftr-445	820	29	have	have	AUX
ftr-445	820	30	-	-	PUNCT
ftr-445	820	31	been	be	AUX
ftr-445	820	32	-	-	PUNCT
ftr-445	820	33	included	include	VERB
ftr-445	820	34	standard	standard	NOUN
ftr-445	820	35	expressly	expressly	ADV
ftr-445	820	36	adopted	adopt	VERB
ftr-445	820	37	by	by	ADP
ftr-445	820	38	section	section	NOUN
ftr-445	820	39	2035	2035	NUM
ftr-445	820	40	as	as	SCONJ
ftr-445	820	41	reformulated	reformulate	VERB
ftr-445	820	42	by	by	ADP
ftr-445	820	43	the	the	DET
ftr-445	820	44	1997	1997	NUM
ftr-445	820	45	act	act	NOUN
ftr-445	820	46	.	.	PUNCT
ftr-445	821	1	if	if	SCONJ
ftr-445	821	2	the	the	DET
ftr-445	821	3	insured	insure	VERB
ftr-445	821	4	dies	die	VERB
ftr-445	821	5	within	within	ADP
ftr-445	821	6	three	three	NUM
ftr-445	821	7	years	year	NOUN
ftr-445	821	8	after	after	ADP
ftr-445	821	9	making	make	VERB
ftr-445	821	10	the	the	DET
ftr-445	821	11	gift	gift	NOUN
ftr-445	821	12	,	,	PUNCT
ftr-445	821	13	the	the	DET
ftr-445	821	14	full	full	ADJ
ftr-445	821	15	value	value	NOUN
ftr-445	821	16	of	of	ADP
ftr-445	821	17	the	the	DET
ftr-445	821	18	proceeds	proceed	NOUN
ftr-445	821	19	less	less	ADJ
ftr-445	821	20	the	the	DET
ftr-445	821	21	dollar	dollar	NOUN
ftr-445	821	22	amount	amount	NOUN
ftr-445	821	23	of	of	ADP
ftr-445	821	24	the	the	DET
ftr-445	821	25	premiums	premium	NOUN
ftr-445	821	26	paid	pay	VERB
ftr-445	821	27	by	by	ADP
ftr-445	821	28	the	the	DET
ftr-445	821	29	assignee	assignee	NOUN
ftr-445	821	30	should	should	AUX
ftr-445	821	31	be	be	AUX
ftr-445	821	32	included	include	VERB
ftr-445	821	33	under	under	ADP
ftr-445	821	34	section	section	NOUN
ftr-445	821	35	2035	2035	NUM
ftr-445	821	36	as	as	SCONJ
ftr-445	821	37	reformulated	reformulate	VERB
ftr-445	821	38	by	by	ADP
ftr-445	821	39	the	the	DET
ftr-445	821	40	taxpayer	taxpayer	NOUN
ftr-445	821	41	relief	relief	PROPN
ftr-445	821	42	act	act	NOUN
ftr-445	821	43	of	of	ADP
ftr-445	821	44	1997	1997	NUM
ftr-445	821	45	.	.	PUNCT
ftr-445	822	1	[	[	X
ftr-445	822	2	val	val	X
ftr-445	822	3	4:5	4:5	NUM