id	sid	tid	token	lemma	pos
ftr-447	1	1	florida	florida	PROPN
ftr-447	1	2	tax	tax	PROPN
ftr-447	1	3	review	review	NOUN
ftr-447	1	4	volume	volume	NOUN
ftr-447	1	5	4	4	NUM
ftr-447	1	6	1999	1999	NUM
ftr-447	1	7	number	number	NOUN
ftr-447	1	8	6	6	NUM
ftr-447	1	9	an	an	DET
ftr-447	1	10	overview	overview	NOUN
ftr-447	1	11	concerning	concern	VERB
ftr-447	1	12	certain	certain	ADJ
ftr-447	1	13	recent	recent	ADJ
ftr-447	1	14	changes	change	NOUN
ftr-447	1	15	for	for	ADP
ftr-447	1	16	foreign	foreign	ADJ
ftr-447	1	17	compensatory	compensatory	NOUN
ftr-447	1	18	trusts	trust	NOUN
ftr-447	1	19	:	:	PUNCT
ftr-447	1	20	402(b	402(b	ADJ
ftr-447	1	21	)	)	PUNCT
ftr-447	1	22	trusts	trust	NOUN
ftr-447	1	23	,	,	PUNCT
ftr-447	1	24	grantor	grantor	NOUN
ftr-447	1	25	trusts	trust	NOUN
ftr-447	1	26	and	and	CCONJ
ftr-447	1	27	"	"	PUNCT
ftr-447	1	28	rabbi	rabbi	ADJ
ftr-447	1	29	"	"	PUNCT
ftr-447	1	30	trusts	trust	VERB
ftr-447	1	31	steven	steven	PROPN
ftr-447	1	32	iv	iv	PROPN
ftr-447	1	33	.	.	PUNCT
ftr-447	1	34	rabitz	rabitz	PROPN
ftr-447	1	35	"	"	PUNCT
ftr-447	1	36	.	.	PUNCT
ftr-447	2	1	introduction	introduction	NOUN
ftr-447	2	2	........................	........................	PUNCT
ftr-447	3	1	ii	ii	PROPN
ftr-447	3	2	.	.	PUNCT
ftr-447	3	3	structural	structural	ADJ
ftr-447	3	4	considerations	consideration	NOUN
ftr-447	3	5	............	............	PUNCT
ftr-447	3	6	a.	a.	NOUN
ftr-447	3	7	treatment	treatment	NOUN
ftr-447	3	8	of	of	ADP
ftr-447	3	9	grantor	grantor	NOUN
ftr-447	3	10	trusts	trust	NOUN
ftr-447	3	11	..........	..........	PUNCT
ftr-447	4	1	1	1	X
ftr-447	4	2	.	.	X
ftr-447	5	1	generally	generally	ADV
ftr-447	5	2	.................	.................	PUNCT
ftr-447	6	1	2	2	X
ftr-447	6	2	.	.	X
ftr-447	6	3	u.s	u.s	PROPN
ftr-447	6	4	.	.	PROPN
ftr-447	6	5	taxation	taxation	NOUN
ftr-447	6	6	of	of	ADP
ftr-447	6	7	foreign	foreign	ADJ
ftr-447	6	8	grantors	grantor	NOUN
ftr-447	6	9	b.	b.	PROPN
ftr-447	6	10	section	section	PROPN
ftr-447	6	11	402(b	402(b	PROPN
ftr-447	6	12	)	)	PUNCT
ftr-447	6	13	"	"	PUNCT
ftr-447	6	14	secular	secular	ADJ
ftr-447	6	15	"	"	PUNCT
ftr-447	6	16	trusts	trust	NOUN
ftr-447	6	17	.......	.......	PUNCT
ftr-447	7	1	c.	c.	PROPN
ftr-447	7	2	situs	situs	PROPN
ftr-447	7	3	of	of	ADP
ftr-447	7	4	the	the	DET
ftr-447	7	5	trust	trust	NOUN
ftr-447	7	6	..................	..................	PUNCT
ftr-447	8	1	1	1	X
ftr-447	8	2	.	.	X
ftr-447	8	3	prior	prior	ADJ
ftr-447	8	4	law	law	NOUN
ftr-447	8	5	.................	.................	PUNCT
ftr-447	9	1	2	2	X
ftr-447	9	2	.	.	X
ftr-447	9	3	recent	recent	ADJ
ftr-447	9	4	changes	change	NOUN
ftr-447	9	5	in	in	ADP
ftr-447	9	6	law	law	NOUN
ftr-447	9	7	.......	.......	PUNCT
ftr-447	10	1	3	3	X
ftr-447	10	2	.	.	X
ftr-447	10	3	reporting	reporting	NOUN
ftr-447	10	4	requirements	requirement	NOUN
ftr-447	10	5	.......	.......	PUNCT
ftr-447	10	6	m.	m.	NOUN
ftr-447	10	7	"	"	PUNCT
ftr-447	10	8	inbound	inbound	ADJ
ftr-447	10	9	"	"	PUNCT
ftr-447	10	10	grantor	grantor	NOUN
ftr-447	10	11	trust	trust	NOUN
ftr-447	10	12	rules	rule	NOUN
ftr-447	10	13	........	........	PUNCT
ftr-447	11	1	a.	a.	PROPN
ftr-447	11	2	prior	prior	PROPN
ftr-447	11	3	law	law	PROPN
ftr-447	11	4	......................	......................	PUNCT
ftr-447	12	1	b.	b.	PROPN
ftr-447	12	2	statutory	statutory	ADJ
ftr-447	12	3	and	and	CCONJ
ftr-447	12	4	regulatory	regulatory	ADJ
ftr-447	12	5	changes	change	NOUN
ftr-447	12	6	to	to	AUX
ftr-447	12	7	section	section	NOUN
ftr-447	12	8	672(f	672(f	PROPN
ftr-447	12	9	)	)	PUNCT
ftr-447	12	10	....................	....................	PUNCT
ftr-447	13	1	.......	.......	PUNCT
ftr-447	14	1	431	431	NUM
ftr-447	14	2	.......	.......	SYM
ftr-447	14	3	433	433	NUM
ftr-447	14	4	.......	.......	SYM
ftr-447	14	5	433	433	NUM
ftr-447	14	6	.......	.......	SYM
ftr-447	14	7	433	433	NUM
ftr-447	14	8	.......	.......	PUNCT
ftr-447	15	1	435	435	NUM
ftr-447	15	2	.......	.......	SYM
ftr-447	15	3	436	436	NUM
ftr-447	15	4	.......	.......	PUNCT
ftr-447	16	1	441	441	NUM
ftr-447	16	2	.......	.......	PUNCT
ftr-447	17	1	441	441	NUM
ftr-447	17	2	.......	.......	SYM
ftr-447	18	1	442	442	NUM
ftr-447	18	2	.......	.......	SYM
ftr-447	18	3	446	446	NUM
ftr-447	18	4	.......	.......	PUNCT
ftr-447	19	1	447	447	NUM
ftr-447	19	2	.......	.......	PUNCT
ftr-447	20	1	447	447	NUM
ftr-447	20	2	.......	.......	SYM
ftr-447	21	1	448	448	NUM
ftr-447	21	2	c.	c.	NOUN
ftr-447	21	3	turning	turn	VERB
ftr-447	21	4	foreign	foreign	ADJ
ftr-447	21	5	section	section	NOUN
ftr-447	21	6	402(b	402(b	PROPN
ftr-447	21	7	)	)	PUNCT
ftr-447	21	8	trusts	trust	NOUN
ftr-447	21	9	into	into	ADP
ftr-447	21	10	grantor	grantor	NOUN
ftr-447	21	11	trusts	trust	NOUN
ftr-447	21	12	:	:	PUNCT
ftr-447	21	13	the	the	DET
ftr-447	21	14	"	"	PUNCT
ftr-447	21	15	overfiaided	overfiaided	ADJ
ftr-447	21	16	"	"	PUNCT
ftr-447	21	17	tests	test	NOUN
ftr-447	21	18	.........	.........	PUNCT
ftr-447	22	1	452	452	NUM
ftr-447	22	2	1	1	NUM
ftr-447	22	3	.	.	PUNCT
ftr-447	22	4	requirements	requirement	NOUN
ftr-447	22	5	for	for	ADP
ftr-447	22	6	foreign	foreign	ADJ
ftr-447	22	7	section	section	NOUN
ftr-447	22	8	402(b	402(b	PROPN
ftr-447	22	9	)	)	PUNCT
ftr-447	22	10	non	non	ADJ
ftr-447	22	11	-	-	ADJ
ftr-447	22	12	grantor	grantor	ADJ
ftr-447	22	13	trust	trust	NOUN
ftr-447	22	14	treatment	treatment	NOUN
ftr-447	22	15	...........	...........	PUNCT
ftr-447	22	16	452	452	NUM
ftr-447	22	17	2	2	NUM
ftr-447	22	18	.	.	PUNCT
ftr-447	23	1	the	the	DET
ftr-447	23	2	"	"	PUNCT
ftr-447	23	3	exception	exception	NOUN
ftr-447	23	4	"	"	PUNCT
ftr-447	23	5	to	to	ADP
ftr-447	23	6	the	the	DET
ftr-447	23	7	general	general	ADJ
ftr-447	23	8	rule	rule	NOUN
ftr-447	23	9	:	:	PUNCT
ftr-447	23	10	section	section	NOUN
ftr-447	23	11	402(b	402(b	PROPN
ftr-447	23	12	)	)	PUNCT
ftr-447	23	13	overfimded	overfimded	ADJ
ftr-447	23	14	"	"	PUNCT
ftr-447	23	15	grantor	grantor	NOUN
ftr-447	23	16	"	"	PUNCT
ftr-447	23	17	trusts	trust	NOUN
ftr-447	23	18	............................	............................	PUNCT
ftr-447	23	19	453	453	NUM
ftr-447	23	20	a.	a.	NOUN
ftr-447	23	21	controlled	control	VERB
ftr-447	23	22	foreign	foreign	ADJ
ftr-447	23	23	corporations	corporation	NOUN
ftr-447	23	24	...	...	PUNCT
ftr-447	23	25	454	454	NUM
ftr-447	23	26	b.	b.	NOUN
ftr-447	23	27	passive	passive	ADJ
ftr-447	23	28	foreign	foreign	ADJ
ftr-447	23	29	investment	investment	NOUN
ftr-447	23	30	companies	company	NOUN
ftr-447	23	31	...................	...................	PUNCT
ftr-447	24	1	454	454	NUM
ftr-447	24	2	c.	c.	NOUN
ftr-447	24	3	foreign	foreign	ADJ
ftr-447	24	4	partnerships	partnership	NOUN
ftr-447	24	5	...........	...........	PUNCT
ftr-447	24	6	456	456	NUM
ftr-447	24	7	3	3	X
ftr-447	24	8	.	.	PUNCT
ftr-447	24	9	policy	policy	NOUN
ftr-447	24	10	considerations	consideration	NOUN
ftr-447	24	11	.................	.................	PUNCT
ftr-447	24	12	456	456	NUM
ftr-447	24	13	d.	d.	NOUN
ftr-447	24	14	fractional	fractional	PROPN
ftr-447	24	15	amount	amount	NOUN
ftr-447	24	16	computation	computation	NOUN
ftr-447	24	17	...............	...............	PUNCT
ftr-447	24	18	462	462	NUM
ftr-447	24	19	e.	e.	PROPN
ftr-447	24	20	grantor	grantor	PROPN
ftr-447	24	21	"	"	PUNCT
ftr-447	24	22	secular	secular	ADJ
ftr-447	24	23	"	"	PUNCT
ftr-447	24	24	trusts	trust	NOUN
ftr-447	24	25	...................	...................	PUNCT
ftr-447	24	26	466	466	NUM
ftr-447	24	27	*	*	NOUN
ftr-447	24	28	associate	associate	NOUN
ftr-447	24	29	,	,	PUNCT
ftr-447	24	30	cleary	cleary	PROPN
ftr-447	24	31	,	,	PUNCT
ftr-447	24	32	gottlieb	gottlieb	PROPN
ftr-447	24	33	,	,	PUNCT
ftr-447	24	34	steen	steen	PROPN
ftr-447	24	35	&	&	CCONJ
ftr-447	24	36	hamilton	hamilton	PROPN
ftr-447	24	37	,	,	PUNCT
ftr-447	24	38	new	new	PROPN
ftr-447	24	39	york	york	PROPN
ftr-447	24	40	.	.	PUNCT
ftr-447	25	1	new	new	PROPN
ftr-447	25	2	york	york	PROPN
ftr-447	25	3	.	.	PUNCT
ftr-447	26	1	b.a	b.a	PROPN
ftr-447	26	2	.	.	PROPN
ftr-447	26	3	1992	1992	NUM
ftr-447	26	4	,	,	PUNCT
ftr-447	26	5	brandeis	brandeis	PROPN
ftr-447	26	6	university	university	PROPN
ftr-447	26	7	;	;	PUNCT
ftr-447	26	8	j.d	j.d	PROPN
ftr-447	26	9	.	.	PROPN
ftr-447	26	10	1995	1995	NUM
ftr-447	26	11	,	,	PUNCT
ftr-447	26	12	ll.m	ll.m	X
ftr-447	26	13	.	.	PUNCT
ftr-447	27	1	(	(	PUNCT
ftr-447	27	2	taxation	taxation	NOUN
ftr-447	27	3	)	)	PUNCT
ftr-447	27	4	1998	1998	NUM
ftr-447	27	5	,	,	PUNCT
ftr-447	27	6	new	new	PROPN
ftr-447	27	7	york	york	PROPN
ftr-447	27	8	university	university	PROPN
ftr-447	27	9	school	school	NOUN
ftr-447	27	10	of	of	ADP
ftr-447	27	11	law	law	NOUN
ftr-447	27	12	.	.	PUNCT
ftr-447	28	1	©	©	PROPN
ftr-447	28	2	steven	steven	PROPN
ftr-447	28	3	w.	w.	PROPN
ftr-447	28	4	rabitz	rabitz	PROPN
ftr-447	28	5	.	.	PUNCT
ftr-447	29	1	all	all	DET
ftr-447	29	2	rights	right	NOUN
ftr-447	29	3	reserved	reserve	VERB
ftr-447	29	4	.	.	PUNCT
ftr-447	30	1	430	430	NUM
ftr-447	30	2	florida	florida	PROPN
ftr-447	30	3	tax	tax	NOUN
ftr-447	30	4	review	review	NOUN
ftr-447	30	5	[	[	X
ftr-447	30	6	vol	vol	NOUN
ftr-447	30	7	4:6	4:6	NUM
ftr-447	30	8	1	1	NUM
ftr-447	30	9	.	.	PUNCT
ftr-447	31	1	the	the	DET
ftr-447	31	2	"	"	PUNCT
ftr-447	31	3	fundamentally	fundamentally	ADV
ftr-447	31	4	inconsistent	inconsistent	ADJ
ftr-447	31	5	"	"	PUNCT
ftr-447	31	6	standard	standard	NOUN
ftr-447	31	7	revisited	revisit	VERB
ftr-447	31	8	...................	...................	PUNCT
ftr-447	31	9	466	466	NUM
ftr-447	31	10	2	2	NUM
ftr-447	31	11	.	.	PUNCT
ftr-447	31	12	proposed	propose	VERB
ftr-447	31	13	regulations	regulation	NOUN
ftr-447	31	14	.................	.................	PUNCT
ftr-447	32	1	469	469	NUM
ftr-447	32	2	f.	f.	PROPN
ftr-447	32	3	summary	summary	PROPN
ftr-447	32	4	...............................	...............................	PUNCT
ftr-447	32	5	473	473	NUM
ftr-447	32	6	iv	iv	NOUN
ftr-447	32	7	.	.	PUNCT
ftr-447	32	8	outbound	outbound	PROPN
ftr-447	32	9	grantor	grantor	NOUN
ftr-447	32	10	trust	trust	NOUN
ftr-447	32	11	rules	rule	NOUN
ftr-447	32	12	................	................	PUNCT
ftr-447	33	1	474	474	NUM
ftr-447	33	2	a.	a.	NOUN
ftr-447	33	3	the	the	DET
ftr-447	33	4	scope	scope	NOUN
ftr-447	33	5	of	of	ADP
ftr-447	33	6	section	section	NOUN
ftr-447	33	7	679	679	NUM
ftr-447	33	8	....................	....................	PUNCT
ftr-447	34	1	474	474	NUM
ftr-447	34	2	b.	b.	PROPN
ftr-447	34	3	legislative	legislative	ADJ
ftr-447	34	4	changes	change	NOUN
ftr-447	34	5	to	to	PART
ftr-447	34	6	section	section	NOUN
ftr-447	34	7	679	679	NUM
ftr-447	34	8	occasioned	occasion	VERB
ftr-447	34	9	by	by	ADP
ftr-447	34	10	the	the	DET
ftr-447	34	11	small	small	ADJ
ftr-447	34	12	business	business	NOUN
ftr-447	34	13	job	job	NOUN
ftr-447	34	14	protection	protection	NOUN
ftr-447	34	15	act	act	NOUN
ftr-447	34	16	.........	.........	PUNCT
ftr-447	35	1	476	476	NUM
ftr-447	35	2	c.	c.	NOUN
ftr-447	35	3	proposed	propose	VERB
ftr-447	35	4	regulations	regulation	NOUN
ftr-447	35	5	......................	......................	PUNCT
ftr-447	35	6	477	477	NUM
ftr-447	35	7	v.	v.	ADP
ftr-447	35	8	conclusion	conclusion	NOUN
ftr-447	35	9	..................................	..................................	PUNCT
ftr-447	35	10	480	480	NUM
ftr-447	35	11	recent	recent	ADJ
ftr-447	35	12	changes	change	NOUN
ftr-447	35	13	for	for	ADP
ftr-447	35	14	foreign	foreign	ADJ
ftr-447	35	15	compensatorv	compensatorv	NOUN
ftr-447	35	16	tnsts	tnst	NOUN
ftr-447	35	17	i.	i.	PROPN
ftr-447	35	18	introduction	introduction	NOUN
ftr-447	35	19	foreign	foreign	ADJ
ftr-447	35	20	companies	company	NOUN
ftr-447	35	21	and	and	CCONJ
ftr-447	35	22	their	their	PRON
ftr-447	35	23	u.s	u.s	PROPN
ftr-447	35	24	.	.	PROPN
ftr-447	35	25	subsidiaries	subsidiary	NOUN
ftr-447	35	26	employing	employ	VERB
ftr-447	35	27	u.s	u.s	PROPN
ftr-447	35	28	.	.	PROPN
ftr-447	35	29	persons	person	NOUN
ftr-447	35	30	have	have	AUX
ftr-447	35	31	devised	devise	VERB
ftr-447	35	32	a	a	DET
ftr-447	35	33	wide	wide	ADJ
ftr-447	35	34	range	range	NOUN
ftr-447	35	35	of	of	ADP
ftr-447	35	36	executive	executive	NOUN
ftr-447	35	37	and	and	CCONJ
ftr-447	35	38	other	other	ADJ
ftr-447	35	39	deferred	defer	VERB
ftr-447	35	40	compensatory	compensatory	ADJ
ftr-447	35	41	arrangements	arrangement	NOUN
ftr-447	35	42	in	in	ADP
ftr-447	35	43	order	order	NOUN
ftr-447	35	44	to	to	PART
ftr-447	35	45	be	be	AUX
ftr-447	35	46	an	an	DET
ftr-447	35	47	incentive	incentive	NOUN
ftr-447	35	48	to	to	ADP
ftr-447	35	49	their	their	PRON
ftr-447	35	50	workforce	workforce	NOUN
ftr-447	35	51	.	.	PUNCT
ftr-447	36	1	because	because	SCONJ
ftr-447	36	2	of	of	ADP
ftr-447	36	3	matters	matter	NOUN
ftr-447	36	4	relating	relate	VERB
ftr-447	36	5	to	to	ADP
ftr-447	36	6	administrative	administrative	ADJ
ftr-447	36	7	ease	ease	NOUN
ftr-447	36	8	,	,	PUNCT
ftr-447	36	9	or	or	CCONJ
ftr-447	36	10	in	in	ADP
ftr-447	36	11	some	some	DET
ftr-447	36	12	cases	case	NOUN
ftr-447	36	13	,	,	PUNCT
ftr-447	36	14	certain	certain	ADJ
ftr-447	36	15	foreign	foreign	ADJ
ftr-447	36	16	legal	legal	ADJ
ftr-447	36	17	or	or	CCONJ
ftr-447	36	18	accounting	accounting	NOUN
ftr-447	36	19	issues	issue	NOUN
ftr-447	36	20	,	,	PUNCT
ftr-447	36	21	these	these	DET
ftr-447	36	22	incentive	incentive	NOUN
ftr-447	36	23	awards	award	NOUN
ftr-447	36	24	are	be	AUX
ftr-447	36	25	often	often	ADV
ftr-447	36	26	contributed	contribute	VERB
ftr-447	36	27	to	to	ADP
ftr-447	36	28	trusts	trust	NOUN
ftr-447	36	29	by	by	ADP
ftr-447	36	30	foreign	foreign	ADJ
ftr-447	36	31	employers	employer	NOUN
ftr-447	36	32	or	or	CCONJ
ftr-447	36	33	foreign	foreign	ADJ
ftr-447	36	34	parents	parent	NOUN
ftr-447	36	35	of	of	ADP
ftr-447	36	36	u.s	u.s	PROPN
ftr-447	36	37	.	.	PROPN
ftr-447	36	38	employers	employer	NOUN
ftr-447	36	39	,	,	PUNCT
ftr-447	36	40	and	and	CCONJ
ftr-447	36	41	most	most	ADV
ftr-447	36	42	notably	notably	ADV
ftr-447	36	43	foreign	foreign	ADJ
ftr-447	36	44	trusts	trust	NOUN
ftr-447	36	45	described	describe	VERB
ftr-447	36	46	in	in	ADP
ftr-447	36	47	section	section	NOUN
ftr-447	36	48	7701	7701	NUM
ftr-447	36	49	(	(	PUNCT
ftr-447	36	50	a)(3	a)(3	NUM
ftr-447	36	51	1	1	NUM
ftr-447	36	52	)	)	PUNCT
ftr-447	36	53	.	.	PUNCT
ftr-447	37	1	under	under	ADP
ftr-447	37	2	the	the	DET
ftr-447	37	3	code	code	NOUN
ftr-447	37	4	,	,	PUNCT
ftr-447	37	5	special	special	ADJ
ftr-447	37	6	rules	rule	NOUN
ftr-447	37	7	govern	govern	VERB
ftr-447	37	8	the	the	DET
ftr-447	37	9	u.s	u.s	PROPN
ftr-447	37	10	.	.	PROPN
ftr-447	37	11	federal	federal	ADJ
ftr-447	37	12	income	income	NOUN
ftr-447	37	13	taxation	taxation	NOUN
ftr-447	37	14	of	of	ADP
ftr-447	37	15	trusts	trust	NOUN
ftr-447	37	16	.	.	PUNCT
ftr-447	38	1	in	in	ADP
ftr-447	38	2	particular	particular	ADJ
ftr-447	38	3	,	,	PUNCT
ftr-447	38	4	under	under	ADP
ftr-447	38	5	sections	section	NOUN
ftr-447	38	6	671	671	NUM
ftr-447	38	7	through	through	ADP
ftr-447	38	8	679	679	NUM
ftr-447	38	9	,	,	PUNCT
ftr-447	38	10	a	a	DET
ftr-447	38	11	grantor	grantor	NOUN
ftr-447	38	12	of	of	ADP
ftr-447	38	13	a	a	DET
ftr-447	38	14	trust	trust	NOUN
ftr-447	38	15	who	who	PRON
ftr-447	38	16	retains	retain	VERB
ftr-447	38	17	certain	certain	ADJ
ftr-447	38	18	powers	power	NOUN
ftr-447	38	19	over	over	ADP
ftr-447	38	20	or	or	CCONJ
ftr-447	38	21	interest	interest	NOUN
ftr-447	38	22	in	in	ADP
ftr-447	38	23	the	the	DET
ftr-447	38	24	trusts	trust	NOUN
ftr-447	38	25	is	be	AUX
ftr-447	38	26	treated	treat	VERB
ftr-447	38	27	as	as	ADP
ftr-447	38	28	the	the	DET
ftr-447	38	29	"	"	PUNCT
ftr-447	38	30	owner	owner	NOUN
ftr-447	38	31	"	"	PUNCT
ftr-447	38	32	of	of	ADP
ftr-447	38	33	the	the	DET
ftr-447	38	34	trust	trust	NOUN
ftr-447	38	35	,	,	PUNCT
ftr-447	38	36	with	with	ADP
ftr-447	38	37	the	the	DET
ftr-447	38	38	result	result	NOUN
ftr-447	38	39	that	that	SCONJ
ftr-447	38	40	all	all	PRON
ftr-447	38	41	of	of	ADP
ftr-447	38	42	the	the	DET
ftr-447	38	43	trust	trust	NOUN
ftr-447	38	44	's	's	PART
ftr-447	38	45	income	income	NOUN
ftr-447	38	46	is	be	AUX
ftr-447	38	47	taxable	taxable	ADJ
ftr-447	38	48	to	to	ADP
ftr-447	38	49	the	the	DET
ftr-447	38	50	owner	owner	NOUN
ftr-447	38	51	.	.	PUNCT
ftr-447	39	1	certain	certain	ADJ
ftr-447	39	2	special	special	ADJ
ftr-447	39	3	vehicles	vehicle	NOUN
ftr-447	39	4	,	,	PUNCT
ftr-447	39	5	so	so	ADV
ftr-447	39	6	-	-	PUNCT
ftr-447	39	7	called	call	VERB
ftr-447	39	8	"	"	PUNCT
ftr-447	39	9	rabbi	rabbi	ADJ
ftr-447	39	10	trusts	trust	NOUN
ftr-447	39	11	,	,	PUNCT
ftr-447	39	12	"	"	PUNCT
ftr-447	39	13	whose	whose	DET
ftr-447	39	14	assets	asset	NOUN
ftr-447	39	15	are	be	AUX
ftr-447	39	16	subject	subject	ADJ
ftr-447	39	17	to	to	ADP
ftr-447	39	18	the	the	DET
ftr-447	39	19	claims	claim	NOUN
ftr-447	39	20	of	of	ADP
ftr-447	39	21	creditors	creditor	NOUN
ftr-447	39	22	of	of	ADP
ftr-447	39	23	the	the	DET
ftr-447	39	24	employer	employer	NOUN
ftr-447	39	25	,	,	PUNCT
ftr-447	39	26	are	be	AUX
ftr-447	39	27	also	also	ADV
ftr-447	39	28	subject	subject	ADJ
ftr-447	39	29	to	to	ADP
ftr-447	39	30	these	these	DET
ftr-447	39	31	rules	rule	NOUN
ftr-447	39	32	.	.	PUNCT
ftr-447	40	1	additionally	additionally	ADV
ftr-447	40	2	,	,	PUNCT
ftr-447	40	3	under	under	ADP
ftr-447	40	4	section	section	NOUN
ftr-447	40	5	402(b	402(b	PROPN
ftr-447	40	6	)	)	PUNCT
ftr-447	40	7	,	,	PUNCT
ftr-447	40	8	certain	certain	ADJ
ftr-447	40	9	compensatory	compensatory	ADJ
ftr-447	40	10	trust	trust	NOUN
ftr-447	40	11	arrangements	arrangement	NOUN
ftr-447	40	12	result	result	VERB
ftr-447	40	13	in	in	ADP
ftr-447	40	14	a	a	DET
ftr-447	40	15	separate	separate	ADJ
ftr-447	40	16	level	level	NOUN
ftr-447	40	17	of	of	ADP
ftr-447	40	18	tax	tax	NOUN
ftr-447	40	19	on	on	ADP
ftr-447	40	20	the	the	DET
ftr-447	40	21	trust	trust	NOUN
ftr-447	40	22	entity	entity	NOUN
ftr-447	40	23	,	,	PUNCT
ftr-447	40	24	along	along	ADP
ftr-447	40	25	with	with	ADP
ftr-447	40	26	the	the	DET
ftr-447	40	27	additional	additional	ADJ
ftr-447	40	28	result	result	NOUN
ftr-447	40	29	that	that	SCONJ
ftr-447	40	30	participants	participant	NOUN
ftr-447	40	31	are	be	AUX
ftr-447	40	32	often	often	ADV
ftr-447	40	33	taxed	tax	VERB
ftr-447	40	34	on	on	ADP
ftr-447	40	35	their	their	PRON
ftr-447	40	36	vested	vested	ADJ
ftr-447	40	37	interest	interest	NOUN
ftr-447	40	38	in	in	ADP
ftr-447	40	39	the	the	DET
ftr-447	40	40	trust	trust	NOUN
ftr-447	40	41	.	.	PUNCT
ftr-447	41	1	in	in	ADP
ftr-447	41	2	1996	1996	NUM
ftr-447	41	3	,	,	PUNCT
ftr-447	41	4	the	the	DET
ftr-447	41	5	small	small	ADJ
ftr-447	41	6	business	business	NOUN
ftr-447	41	7	job	job	NOUN
ftr-447	41	8	protection	protection	PROPN
ftr-447	41	9	act	act	PROPN
ftr-447	41	10	'	'	PART
ftr-447	41	11	amended	amend	VERB
ftr-447	41	12	portions	portion	NOUN
ftr-447	41	13	of	of	ADP
ftr-447	41	14	sections	section	NOUN
ftr-447	41	15	672	672	NUM
ftr-447	41	16	and	and	CCONJ
ftr-447	41	17	679	679	NUM
ftr-447	41	18	,	,	PUNCT
ftr-447	41	19	among	among	ADP
ftr-447	41	20	others	other	NOUN
ftr-447	41	21	,	,	PUNCT
ftr-447	41	22	and	and	CCONJ
ftr-447	41	23	in	in	ADP
ftr-447	41	24	september	september	PROPN
ftr-447	41	25	of	of	ADP
ftr-447	41	26	1996	1996	NUM
ftr-447	41	27	,	,	PUNCT
ftr-447	41	28	and	and	CCONJ
ftr-447	41	29	again	again	ADV
ftr-447	41	30	in	in	ADP
ftr-447	41	31	june	june	PROPN
ftr-447	41	32	of	of	ADP
ftr-447	41	33	1997	1997	NUM
ftr-447	41	34	,	,	PUNCT
ftr-447	41	35	the	the	DET
ftr-447	41	36	internal	internal	ADJ
ftr-447	41	37	revenue	revenue	NOUN
ftr-447	41	38	service	service	NOUN
ftr-447	41	39	(	(	PUNCT
ftr-447	41	40	the	the	DET
ftr-447	41	41	service	service	NOUN
ftr-447	41	42	)	)	PUNCT
ftr-447	41	43	issued	issue	VERB
ftr-447	41	44	proposed	propose	VERB
ftr-447	41	45	regulations	regulation	NOUN
ftr-447	41	46	which	which	PRON
ftr-447	41	47	dramatically	dramatically	ADV
ftr-447	41	48	affect	affect	VERB
ftr-447	41	49	the	the	DET
ftr-447	41	50	foreign	foreign	ADJ
ftr-447	41	51	trust	trust	NOUN
ftr-447	41	52	deferred	defer	VERB
ftr-447	41	53	and	and	CCONJ
ftr-447	41	54	incentive	incentive	NOUN
ftr-447	41	55	compensatory	compensatory	ADJ
ftr-447	41	56	world	world	NOUN
ftr-447	41	57	.	.	PUNCT
ftr-447	42	1	in	in	ADP
ftr-447	42	2	february	february	PROPN
ftr-447	42	3	1999	1999	NUM
ftr-447	42	4	,	,	PUNCT
ftr-447	42	5	and	and	CCONJ
ftr-447	42	6	again	again	ADV
ftr-447	42	7	in	in	ADP
ftr-447	42	8	august	august	PROPN
ftr-447	42	9	1999	1999	NUM
ftr-447	42	10	,	,	PUNCT
ftr-447	42	11	the	the	DET
ftr-447	42	12	service	service	NOUN
ftr-447	42	13	issued	issue	VERB
ftr-447	42	14	certain	certain	ADJ
ftr-447	42	15	final	final	ADJ
ftr-447	42	16	regulations	regulation	NOUN
ftr-447	42	17	affecting	affect	VERB
ftr-447	42	18	foreign	foreign	ADJ
ftr-447	42	19	trusts	trust	NOUN
ftr-447	42	20	.	.	PUNCT
ftr-447	43	1	the	the	DET
ftr-447	43	2	cumulative	cumulative	ADJ
ftr-447	43	3	effects	effect	NOUN
ftr-447	43	4	of	of	ADP
ftr-447	43	5	the	the	DET
ftr-447	43	6	statutory	statutory	ADJ
ftr-447	43	7	and	and	CCONJ
ftr-447	43	8	regulatory	regulatory	ADJ
ftr-447	43	9	changes	change	NOUN
ftr-447	43	10	are	be	AUX
ftr-447	43	11	broad	broad	ADJ
ftr-447	43	12	,	,	PUNCT
ftr-447	43	13	involving	involve	VERB
ftr-447	43	14	changes	change	NOUN
ftr-447	43	15	in	in	ADP
ftr-447	43	16	the	the	DET
ftr-447	43	17	treatment	treatment	NOUN
ftr-447	43	18	of	of	ADP
ftr-447	43	19	both	both	PRON
ftr-447	43	20	"	"	PUNCT
ftr-447	43	21	inbound	inbound	ADJ
ftr-447	43	22	"	"	PUNCT
ftr-447	43	23	and	and	CCONJ
ftr-447	43	24	"	"	PUNCT
ftr-447	43	25	outbound	outbound	ADJ
ftr-447	43	26	"	"	PUNCT
ftr-447	43	27	compensatory	compensatory	ADJ
ftr-447	43	28	trust	trust	NOUN
ftr-447	43	29	arrangements	arrangement	NOUN
ftr-447	43	30	.	.	PUNCT
ftr-447	44	1	first	first	ADV
ftr-447	44	2	,	,	PUNCT
ftr-447	44	3	the	the	DET
ftr-447	44	4	changes	change	NOUN
ftr-447	44	5	alter	alter	VERB
ftr-447	44	6	the	the	DET
ftr-447	44	7	definition	definition	NOUN
ftr-447	44	8	of	of	ADP
ftr-447	44	9	"	"	PUNCT
ftr-447	44	10	foreign	foreign	ADJ
ftr-447	44	11	trust	trust	NOUN
ftr-447	44	12	.	.	PUNCT
ftr-447	44	13	"	"	PUNCT
ftr-447	45	1	because	because	SCONJ
ftr-447	45	2	special	special	ADJ
ftr-447	45	3	rules	rule	NOUN
ftr-447	45	4	have	have	AUX
ftr-447	45	5	traditionally	traditionally	ADV
ftr-447	45	6	applied	apply	VERB
ftr-447	45	7	to	to	ADP
ftr-447	45	8	foreign	foreign	ADJ
ftr-447	45	9	trusts	trust	NOUN
ftr-447	45	10	(	(	PUNCT
ftr-447	45	11	and	and	CCONJ
ftr-447	45	12	because	because	SCONJ
ftr-447	45	13	the	the	DET
ftr-447	45	14	recent	recent	ADJ
ftr-447	45	15	statutory	statutory	ADJ
ftr-447	45	16	and	and	CCONJ
ftr-447	45	17	regulatory	regulatory	ADJ
ftr-447	45	18	changes	change	NOUN
ftr-447	45	19	now	now	ADV
ftr-447	45	20	impose	impose	VERB
ftr-447	45	21	additional	additional	ADJ
ftr-447	45	22	special	special	ADJ
ftr-447	45	23	rules	rule	NOUN
ftr-447	45	24	on	on	ADP
ftr-447	45	25	foreign	foreign	ADJ
ftr-447	45	26	trusts	trust	NOUN
ftr-447	45	27	)	)	PUNCT
ftr-447	45	28	the	the	DET
ftr-447	45	29	classification	classification	NOUN
ftr-447	45	30	of	of	ADP
ftr-447	45	31	such	such	ADJ
ftr-447	45	32	entities	entity	NOUN
ftr-447	45	33	forms	form	VERB
ftr-447	45	34	an	an	DET
ftr-447	45	35	important	important	ADJ
ftr-447	45	36	first	first	ADJ
ftr-447	45	37	analytical	analytical	ADJ
ftr-447	45	38	step	step	NOUN
ftr-447	45	39	in	in	ADP
ftr-447	45	40	examining	examine	VERB
ftr-447	45	41	many	many	ADJ
ftr-447	45	42	cross	cross	ADJ
ftr-447	45	43	-	-	ADJ
ftr-447	45	44	border	border	ADJ
ftr-447	45	45	deferred	defer	VERB
ftr-447	45	46	or	or	CCONJ
ftr-447	45	47	incentive	incentive	NOUN
ftr-447	45	48	compensatory	compensatory	ADJ
ftr-447	45	49	arrangements	arrangement	NOUN
ftr-447	45	50	.	.	PUNCT
ftr-447	46	1	as	as	SCONJ
ftr-447	46	2	described	describe	VERB
ftr-447	46	3	below	below	ADV
ftr-447	46	4	,	,	PUNCT
ftr-447	46	5	these	these	DET
ftr-447	46	6	statutory	statutory	ADJ
ftr-447	46	7	changes	change	NOUN
ftr-447	46	8	offer	offer	VERB
ftr-447	46	9	some	some	PRON
ftr-447	46	10	much	much	ADV
ftr-447	46	11	needed	need	VERB
ftr-447	46	12	clarity	clarity	NOUN
ftr-447	46	13	on	on	ADP
ftr-447	46	14	the	the	DET
ftr-447	46	15	demarcation	demarcation	NOUN
ftr-447	46	16	between	between	ADP
ftr-447	46	17	domestic	domestic	ADJ
ftr-447	46	18	and	and	CCONJ
ftr-447	46	19	foreign	foreign	ADJ
ftr-447	46	20	trusts	trust	NOUN
ftr-447	46	21	-	-	PUNCT
ftr-447	46	22	an	an	DET
ftr-447	46	23	area	area	NOUN
ftr-447	46	24	which	which	PRON
ftr-447	46	25	has	have	AUX
ftr-447	46	26	often	often	ADV
ftr-447	46	27	been	be	AUX
ftr-447	46	28	riddled	riddle	VERB
ftr-447	46	29	with	with	ADP
ftr-447	46	30	ambiguity	ambiguity	NOUN
ftr-447	46	31	.	.	PUNCT
ftr-447	47	1	second	second	ADJ
ftr-447	47	2	,	,	PUNCT
ftr-447	47	3	some	some	PRON
ftr-447	47	4	of	of	ADP
ftr-447	47	5	the	the	DET
ftr-447	47	6	changes	change	NOUN
ftr-447	47	7	put	put	VERB
ftr-447	47	8	forth	forth	ADP
ftr-447	47	9	are	be	AUX
ftr-447	47	10	designed	design	VERB
ftr-447	47	11	to	to	PART
ftr-447	47	12	preclude	preclude	VERB
ftr-447	47	13	certain	certain	ADJ
ftr-447	47	14	perceived	perceive	VERB
ftr-447	47	15	abuses	abuse	NOUN
ftr-447	47	16	of	of	ADP
ftr-447	47	17	foreign	foreign	ADJ
ftr-447	47	18	deferred	defer	VERB
ftr-447	47	19	compensation	compensation	NOUN
ftr-447	47	20	plans	plan	NOUN
ftr-447	47	21	as	as	ADP
ftr-447	47	22	tax	tax	NOUN
ftr-447	47	23	shelters	shelter	NOUN
ftr-447	47	24	.	.	PUNCT
ftr-447	48	1	unchecked	unchecked	ADJ
ftr-447	48	2	,	,	PUNCT
ftr-447	48	3	these	these	DET
ftr-447	48	4	abuses	abuse	NOUN
ftr-447	48	5	might	might	AUX
ftr-447	48	6	permit	permit	VERB
ftr-447	48	7	u.s	u.s	PROPN
ftr-447	48	8	.	.	PROPN
ftr-447	48	9	entities	entity	NOUN
ftr-447	48	10	to	to	PART
ftr-447	48	11	protect	protect	VERB
ftr-447	48	12	income	income	NOUN
ftr-447	48	13	1	1	NUM
ftr-447	48	14	.	.	PUNCT
ftr-447	48	15	small	small	ADJ
ftr-447	48	16	business	business	NOUN
ftr-447	48	17	job	job	NOUN
ftr-447	48	18	protection	protection	NOUN
ftr-447	48	19	act	act	NOUN
ftr-447	48	20	of	of	ADP
ftr-447	48	21	1996	1996	NUM
ftr-447	48	22	,	,	PUNCT
ftr-447	48	23	pub	pub	NOUN
ftr-447	48	24	.	.	PUNCT
ftr-447	49	1	l.	l.	PROPN
ftr-447	49	2	no	no	INTJ
ftr-447	49	3	.	.	PROPN
ftr-447	50	1	104	104	NUM
ftr-447	50	2	-	-	SYM
ftr-447	50	3	188	188	NUM
ftr-447	50	4	,	,	PUNCT
ftr-447	50	5	110	110	NUM
ftr-447	50	6	slat	slat	NOUN
ftr-447	50	7	.	.	PUNCT
ftr-447	51	1	1755	1755	NUM
ftr-447	51	2	(	(	PUNCT
ftr-447	51	3	1996	1996	NUM
ftr-447	51	4	)	)	PUNCT
ftr-447	51	5	.	.	PUNCT
ftr-447	52	1	1999	1999	NUM
ftr-447	52	2	]	]	PUNCT
ftr-447	52	3	florida	florida	PROPN
ftr-447	52	4	tax	tax	NOUN
ftr-447	52	5	review	review	NOUN
ftr-447	52	6	in	in	ADP
ftr-447	52	7	offshore	offshore	ADJ
ftr-447	52	8	trusts	trust	NOUN
ftr-447	52	9	.	.	PUNCT
ftr-447	53	1	prompted	prompt	VERB
ftr-447	53	2	by	by	ADP
ftr-447	53	3	concerns	concern	NOUN
ftr-447	53	4	that	that	SCONJ
ftr-447	53	5	u.s	u.s	PROPN
ftr-447	53	6	.	.	PROPN
ftr-447	53	7	persons	person	NOUN
ftr-447	53	8	were	be	AUX
ftr-447	53	9	not	not	PART
ftr-447	53	10	paying	pay	VERB
ftr-447	53	11	their	their	PRON
ftr-447	53	12	fair	fair	ADJ
ftr-447	53	13	share	share	NOUN
ftr-447	53	14	on	on	ADP
ftr-447	53	15	income	income	NOUN
ftr-447	53	16	attributable	attributable	ADJ
ftr-447	53	17	to	to	ADP
ftr-447	53	18	foreign	foreign	ADJ
ftr-447	53	19	trusts	trust	NOUN
ftr-447	53	20	,	,	PUNCT
ftr-447	53	21	certain	certain	ADJ
ftr-447	53	22	foreign	foreign	ADJ
ftr-447	53	23	affiliates	affiliate	NOUN
ftr-447	53	24	of	of	ADP
ftr-447	53	25	u.s	u.s	PROPN
ftr-447	53	26	.	.	PROPN
ftr-447	53	27	entities	entity	NOUN
ftr-447	53	28	may	may	AUX
ftr-447	53	29	now	now	ADV
ftr-447	53	30	be	be	AUX
ftr-447	53	31	treated	treat	VERB
ftr-447	53	32	as	as	ADP
ftr-447	53	33	grantors	grantor	NOUN
ftr-447	53	34	on	on	ADP
ftr-447	53	35	the	the	DET
ftr-447	53	36	overfunded	overfunded	ADJ
ftr-447	53	37	portion	portion	NOUN
ftr-447	53	38	of	of	ADP
ftr-447	53	39	certain	certain	ADJ
ftr-447	53	40	foreign	foreign	ADJ
ftr-447	53	41	compensatory	compensatory	NOUN
ftr-447	53	42	trusts	trust	NOUN
ftr-447	53	43	,	,	PUNCT
ftr-447	53	44	and	and	CCONJ
ftr-447	53	45	thus	thus	ADV
ftr-447	53	46	may	may	AUX
ftr-447	53	47	be	be	AUX
ftr-447	53	48	subject	subject	ADJ
ftr-447	53	49	to	to	ADP
ftr-447	53	50	u.s	u.s	PROPN
ftr-447	53	51	.	.	PROPN
ftr-447	53	52	federal	federal	ADJ
ftr-447	53	53	income	income	NOUN
ftr-447	53	54	tax	tax	NOUN
ftr-447	53	55	on	on	ADP
ftr-447	53	56	the	the	DET
ftr-447	53	57	items	item	NOUN
ftr-447	53	58	of	of	ADP
ftr-447	53	59	income	income	NOUN
ftr-447	53	60	produced	produce	VERB
ftr-447	53	61	by	by	ADP
ftr-447	53	62	the	the	DET
ftr-447	53	63	trust	trust	NOUN
ftr-447	53	64	,	,	PUNCT
ftr-447	53	65	regardless	regardless	ADV
ftr-447	53	66	of	of	ADP
ftr-447	53	67	whether	whether	SCONJ
ftr-447	53	68	the	the	DET
ftr-447	53	69	trust	trust	NOUN
ftr-447	53	70	would	would	AUX
ftr-447	53	71	otherwise	otherwise	ADV
ftr-447	53	72	be	be	AUX
ftr-447	53	73	so	so	ADV
ftr-447	53	74	treated	treat	VERB
ftr-447	53	75	under	under	ADP
ftr-447	53	76	subpart	subpart	NOUN
ftr-447	53	77	e	e	NOUN
ftr-447	53	78	of	of	ADP
ftr-447	53	79	subchapter	subchapter	NOUN
ftr-447	53	80	j.	j.	PROPN
ftr-447	53	81	in	in	ADP
ftr-447	53	82	particular	particular	ADJ
ftr-447	53	83	,	,	PUNCT
ftr-447	53	84	these	these	DET
ftr-447	53	85	rules	rule	NOUN
ftr-447	53	86	are	be	AUX
ftr-447	53	87	designed	design	VERB
ftr-447	53	88	to	to	PART
ftr-447	53	89	curb	curb	VERB
ftr-447	53	90	abuses	abuse	NOUN
ftr-447	53	91	by	by	ADP
ftr-447	53	92	plans	plan	NOUN
ftr-447	53	93	maintained	maintain	VERB
ftr-447	53	94	by	by	ADP
ftr-447	53	95	u.s	u.s	PROPN
ftr-447	53	96	.	.	PROPN
ftr-447	53	97	sponsors	sponsor	NOUN
ftr-447	53	98	as	as	ADV
ftr-447	53	99	well	well	ADV
ftr-447	53	100	as	as	ADP
ftr-447	53	101	by	by	ADP
ftr-447	53	102	:	:	PUNCT
ftr-447	53	103	(	(	PUNCT
ftr-447	53	104	a	a	X
ftr-447	53	105	)	)	PUNCT
ftr-447	53	106	controlled	control	VERB
ftr-447	53	107	foreign	foreign	ADJ
ftr-447	53	108	corporations	corporation	NOUN
ftr-447	53	109	,	,	PUNCT
ftr-447	53	110	(	(	PUNCT
ftr-447	53	111	b	b	X
ftr-447	53	112	)	)	PUNCT
ftr-447	53	113	certain	certain	ADJ
ftr-447	53	114	passive	passive	ADJ
ftr-447	53	115	foreign	foreign	ADJ
ftr-447	53	116	investment	investment	NOUN
ftr-447	53	117	companies	company	NOUN
ftr-447	53	118	and	and	CCONJ
ftr-447	53	119	(	(	PUNCT
ftr-447	53	120	c	c	X
ftr-447	53	121	)	)	PUNCT
ftr-447	53	122	certain	certain	ADJ
ftr-447	53	123	foreign	foreign	ADJ
ftr-447	53	124	partnerships	partnership	NOUN
ftr-447	53	125	.	.	PUNCT
ftr-447	54	1	these	these	DET
ftr-447	54	2	rules	rule	NOUN
ftr-447	54	3	,	,	PUNCT
ftr-447	54	4	in	in	ADP
ftr-447	54	5	particular	particular	ADJ
ftr-447	54	6	,	,	PUNCT
ftr-447	54	7	are	be	AUX
ftr-447	54	8	potentially	potentially	ADV
ftr-447	54	9	expansive	expansive	ADJ
ftr-447	54	10	in	in	ADP
ftr-447	54	11	scope	scope	NOUN
ftr-447	54	12	because	because	SCONJ
ftr-447	54	13	arrangements	arrangement	NOUN
ftr-447	54	14	of	of	ADP
ftr-447	54	15	purely	purely	ADV
ftr-447	54	16	foreign	foreign	ADJ
ftr-447	54	17	entities	entity	NOUN
ftr-447	54	18	which	which	PRON
ftr-447	54	19	employ	employ	VERB
ftr-447	54	20	mostly	mostly	ADV
ftr-447	54	21	foreign	foreign	ADJ
ftr-447	54	22	persons	person	NOUN
ftr-447	54	23	may	may	AUX
ftr-447	54	24	now	now	ADV
ftr-447	54	25	be	be	AUX
ftr-447	54	26	subject	subject	ADJ
ftr-447	54	27	to	to	ADP
ftr-447	54	28	u.s	u.s	PROPN
ftr-447	54	29	.	.	PROPN
ftr-447	54	30	taxation	taxation	NOUN
ftr-447	54	31	even	even	ADV
ftr-447	54	32	though	though	SCONJ
ftr-447	54	33	the	the	DET
ftr-447	54	34	only	only	ADJ
ftr-447	54	35	united	united	PROPN
ftr-447	54	36	states	states	PROPN
ftr-447	54	37	nexus	nexus	PROPN
ftr-447	54	38	is	be	AUX
ftr-447	54	39	through	through	ADP
ftr-447	54	40	their	their	PRON
ftr-447	54	41	affiliation	affiliation	NOUN
ftr-447	54	42	with	with	ADP
ftr-447	54	43	a	a	DET
ftr-447	54	44	u.s	u.s	PROPN
ftr-447	54	45	.	.	PROPN
ftr-447	54	46	entity	entity	NOUN
ftr-447	54	47	.	.	PUNCT
ftr-447	55	1	accordingly	accordingly	ADV
ftr-447	55	2	,	,	PUNCT
ftr-447	55	3	some	some	DET
ftr-447	55	4	practitioners	practitioner	NOUN
ftr-447	55	5	have	have	AUX
ftr-447	55	6	queried	query	VERB
ftr-447	55	7	whether	whether	SCONJ
ftr-447	55	8	such	such	DET
ftr-447	55	9	a	a	DET
ftr-447	55	10	jurisdictional	jurisdictional	ADJ
ftr-447	55	11	extension	extension	NOUN
ftr-447	55	12	of	of	ADP
ftr-447	55	13	u.s	u.s	PROPN
ftr-447	55	14	.	.	PROPN
ftr-447	55	15	taxing	tax	VERB
ftr-447	55	16	authority	authority	NOUN
ftr-447	55	17	is	be	AUX
ftr-447	55	18	appropriate	appropriate	ADJ
ftr-447	55	19	.	.	PUNCT
ftr-447	56	1	equally	equally	ADV
ftr-447	56	2	notable	notable	ADJ
ftr-447	56	3	from	from	ADP
ftr-447	56	4	the	the	DET
ftr-447	56	5	policy	policy	NOUN
ftr-447	56	6	standpoint	standpoint	NOUN
ftr-447	56	7	is	be	AUX
ftr-447	56	8	these	these	DET
ftr-447	56	9	proposed	propose	VERB
ftr-447	56	10	regulations	regulation	NOUN
ftr-447	56	11	'	'	PART
ftr-447	56	12	impact	impact	NOUN
ftr-447	56	13	on	on	ADP
ftr-447	56	14	the	the	DET
ftr-447	56	15	dividing	dividing	NOUN
ftr-447	56	16	line	line	NOUN
ftr-447	56	17	between	between	ADP
ftr-447	56	18	"	"	PUNCT
ftr-447	56	19	secular	secular	ADJ
ftr-447	56	20	"	"	PUNCT
ftr-447	56	21	section	section	NOUN
ftr-447	56	22	402(b	402(b	PROPN
ftr-447	56	23	)	)	PUNCT
ftr-447	56	24	arrangements	arrangement	NOUN
ftr-447	56	25	and	and	CCONJ
ftr-447	56	26	grantor	grantor	NOUN
ftr-447	56	27	trusts	trust	NOUN
ftr-447	56	28	.	.	PUNCT
ftr-447	57	1	insofar	insofar	ADV
ftr-447	57	2	as	as	SCONJ
ftr-447	57	3	the	the	DET
ftr-447	57	4	rules	rule	NOUN
ftr-447	57	5	apply	apply	VERB
ftr-447	57	6	to	to	ADP
ftr-447	57	7	certain	certain	ADJ
ftr-447	57	8	overfunded	overfunded	ADJ
ftr-447	57	9	secular	secular	ADJ
ftr-447	57	10	trusts	trust	NOUN
ftr-447	57	11	,	,	PUNCT
ftr-447	57	12	the	the	DET
ftr-447	57	13	service	service	NOUN
ftr-447	57	14	appears	appear	VERB
ftr-447	57	15	to	to	PART
ftr-447	57	16	be	be	AUX
ftr-447	57	17	departing	depart	VERB
ftr-447	57	18	from	from	ADP
ftr-447	57	19	its	its	PRON
ftr-447	57	20	established	establish	VERB
ftr-447	57	21	policy	policy	NOUN
ftr-447	57	22	of	of	ADP
ftr-447	57	23	treating	treat	VERB
ftr-447	57	24	section	section	NOUN
ftr-447	57	25	402(b	402(b	PROPN
ftr-447	57	26	)	)	PUNCT
ftr-447	57	27	"	"	PUNCT
ftr-447	57	28	secular	secular	ADJ
ftr-447	57	29	"	"	PUNCT
ftr-447	57	30	trust	trust	NOUN
ftr-447	57	31	arrangements	arrangement	NOUN
ftr-447	57	32	as	as	ADP
ftr-447	57	33	"	"	PUNCT
ftr-447	57	34	fundamentally	fundamentally	ADV
ftr-447	57	35	inconsistent	inconsistent	ADJ
ftr-447	57	36	"	"	PUNCT
ftr-447	57	37	from	from	ADP
ftr-447	57	38	grantor	grantor	NOUN
ftr-447	57	39	trusts	trust	NOUN
ftr-447	57	40	-	-	PUNCT
ftr-447	57	41	a	a	DET
ftr-447	57	42	distinction	distinction	NOUN
ftr-447	57	43	with	with	ADP
ftr-447	57	44	potentially	potentially	ADV
ftr-447	57	45	multiple	multiple	ADJ
ftr-447	57	46	consequences	consequence	NOUN
ftr-447	57	47	,	,	PUNCT
ftr-447	57	48	as	as	SCONJ
ftr-447	57	49	discussed	discuss	VERB
ftr-447	57	50	below	below	ADV
ftr-447	57	51	.	.	PUNCT
ftr-447	58	1	moreover	moreover	ADV
ftr-447	58	2	,	,	PUNCT
ftr-447	58	3	while	while	SCONJ
ftr-447	58	4	the	the	DET
ftr-447	58	5	proposed	propose	VERB
ftr-447	58	6	changes	change	NOUN
ftr-447	58	7	affect	affect	VERB
ftr-447	58	8	many	many	ADJ
ftr-447	58	9	overfunded	overfunded	ADJ
ftr-447	58	10	foreign	foreign	ADJ
ftr-447	58	11	arrangements	arrangement	NOUN
ftr-447	58	12	,	,	PUNCT
ftr-447	58	13	they	they	PRON
ftr-447	58	14	leave	leave	VERB
ftr-447	58	15	open	open	ADJ
ftr-447	58	16	some	some	DET
ftr-447	58	17	issues	issue	NOUN
ftr-447	58	18	as	as	ADP
ftr-447	58	19	to	to	ADP
ftr-447	58	20	how	how	SCONJ
ftr-447	58	21	and	and	CCONJ
ftr-447	58	22	when	when	SCONJ
ftr-447	58	23	these	these	DET
ftr-447	58	24	foreign	foreign	ADJ
ftr-447	58	25	arrangements	arrangement	NOUN
ftr-447	58	26	may	may	AUX
ftr-447	58	27	be	be	AUX
ftr-447	58	28	viewed	view	VERB
ftr-447	58	29	as	as	ADP
ftr-447	58	30	"	"	PUNCT
ftr-447	58	31	overfunded	overfunde	VERB
ftr-447	58	32	.	.	PUNCT
ftr-447	58	33	"	"	PUNCT
ftr-447	59	1	the	the	DET
ftr-447	59	2	rules	rule	NOUN
ftr-447	59	3	of	of	ADP
ftr-447	59	4	determining	determine	VERB
ftr-447	59	5	when	when	SCONJ
ftr-447	59	6	a	a	DET
ftr-447	59	7	trust	trust	NOUN
ftr-447	59	8	is	be	AUX
ftr-447	59	9	overfunded	overfunde	VERB
ftr-447	59	10	,	,	PUNCT
ftr-447	59	11	as	as	SCONJ
ftr-447	59	12	described	describe	VERB
ftr-447	59	13	below	below	ADV
ftr-447	59	14	,	,	PUNCT
ftr-447	59	15	not	not	PART
ftr-447	59	16	only	only	ADV
ftr-447	59	17	invoke	invoke	VERB
ftr-447	59	18	practical	practical	ADJ
ftr-447	59	19	concerns	concern	NOUN
ftr-447	59	20	in	in	ADP
ftr-447	59	21	measuring	measure	VERB
ftr-447	59	22	a	a	DET
ftr-447	59	23	trust	trust	NOUN
ftr-447	59	24	's	's	PART
ftr-447	59	25	funding	funding	NOUN
ftr-447	59	26	status	status	NOUN
ftr-447	59	27	,	,	PUNCT
ftr-447	59	28	but	but	CCONJ
ftr-447	59	29	also	also	ADV
ftr-447	59	30	potentially	potentially	ADV
ftr-447	59	31	raise	raise	VERB
ftr-447	59	32	several	several	ADJ
ftr-447	59	33	accounting	accounting	NOUN
ftr-447	59	34	translation	translation	NOUN
ftr-447	59	35	issues	issue	NOUN
ftr-447	59	36	between	between	ADP
ftr-447	59	37	u.s	u.s	PROPN
ftr-447	59	38	.	.	PROPN
ftr-447	59	39	and	and	CCONJ
ftr-447	59	40	foreign	foreign	ADJ
ftr-447	59	41	procedures	procedure	NOUN
ftr-447	59	42	and	and	CCONJ
ftr-447	59	43	standards	standard	NOUN
ftr-447	59	44	.	.	PUNCT
ftr-447	60	1	third	third	ADV
ftr-447	60	2	,	,	PUNCT
ftr-447	60	3	the	the	DET
ftr-447	60	4	proposed	propose	VERB
ftr-447	60	5	changes	change	NOUN
ftr-447	60	6	alter	alter	VERB
ftr-447	60	7	the	the	DET
ftr-447	60	8	treatment	treatment	NOUN
ftr-447	60	9	of	of	ADP
ftr-447	60	10	certain	certain	ADJ
ftr-447	60	11	"	"	PUNCT
ftr-447	60	12	outbound	outbound	ADJ
ftr-447	60	13	"	"	PUNCT
ftr-447	60	14	compensatory	compensatory	ADJ
ftr-447	60	15	trust	trust	NOUN
ftr-447	60	16	arrangements	arrangement	NOUN
ftr-447	60	17	(	(	PUNCT
ftr-447	60	18	i.e.	i.e.	X
ftr-447	60	19	,	,	PUNCT
ftr-447	60	20	foreign	foreign	ADJ
ftr-447	60	21	trusts	trust	NOUN
ftr-447	60	22	with	with	ADP
ftr-447	60	23	a	a	DET
ftr-447	60	24	u.s	u.s	PROPN
ftr-447	60	25	.	.	PROPN
ftr-447	60	26	employer	employer	PROPN
ftr-447	60	27	and	and	CCONJ
ftr-447	60	28	u.s	u.s	PROPN
ftr-447	60	29	.	.	PROPN
ftr-447	60	30	beneficiaries	beneficiary	NOUN
ftr-447	60	31	)	)	PUNCT
ftr-447	60	32	.	.	PUNCT
ftr-447	61	1	section	section	NOUN
ftr-447	61	2	679	679	NUM
ftr-447	61	3	,	,	PUNCT
ftr-447	61	4	as	as	SCONJ
ftr-447	61	5	amended	amend	VERB
ftr-447	61	6	,	,	PUNCT
ftr-447	61	7	now	now	ADV
ftr-447	61	8	clarifies	clarify	VERB
ftr-447	61	9	that	that	SCONJ
ftr-447	61	10	u.s	u.s	PROPN
ftr-447	61	11	.	.	PROPN
ftr-447	61	12	grantors	grantor	NOUN
ftr-447	61	13	of	of	ADP
ftr-447	61	14	"	"	PUNCT
ftr-447	61	15	outbound	outbound	ADJ
ftr-447	61	16	"	"	PUNCT
ftr-447	61	17	foreign	foreign	ADJ
ftr-447	61	18	trusts	trust	NOUN
ftr-447	61	19	with	with	ADP
ftr-447	61	20	u.s	u.s	PROPN
ftr-447	61	21	.	.	PROPN
ftr-447	61	22	beneficiaries	beneficiary	NOUN
ftr-447	61	23	will	will	AUX
ftr-447	61	24	not	not	PART
ftr-447	61	25	be	be	AUX
ftr-447	61	26	treated	treat	VERB
ftr-447	61	27	as	as	ADP
ftr-447	61	28	owners	owner	NOUN
ftr-447	61	29	of	of	ADP
ftr-447	61	30	the	the	DET
ftr-447	61	31	trusts	trust	NOUN
ftr-447	61	32	under	under	ADP
ftr-447	61	33	that	that	DET
ftr-447	61	34	provision	provision	NOUN
ftr-447	61	35	if	if	SCONJ
ftr-447	61	36	the	the	DET
ftr-447	61	37	arrangement	arrangement	NOUN
ftr-447	61	38	is	be	AUX
ftr-447	61	39	considered	consider	VERB
ftr-447	61	40	to	to	PART
ftr-447	61	41	be	be	AUX
ftr-447	61	42	covered	cover	VERB
ftr-447	61	43	by	by	ADP
ftr-447	61	44	section	section	NOUN
ftr-447	61	45	402(b	402(b	PROPN
ftr-447	61	46	)	)	PUNCT
ftr-447	61	47	.	.	PUNCT
ftr-447	62	1	however	however	ADV
ftr-447	62	2	,	,	PUNCT
ftr-447	62	3	in	in	ADP
ftr-447	62	4	spite	spite	NOUN
ftr-447	62	5	of	of	ADP
ftr-447	62	6	this	this	DET
ftr-447	62	7	statutory	statutory	ADJ
ftr-447	62	8	change	change	NOUN
ftr-447	62	9	,	,	PUNCT
ftr-447	62	10	as	as	SCONJ
ftr-447	62	11	described	describe	VERB
ftr-447	62	12	below	below	ADV
ftr-447	62	13	,	,	PUNCT
ftr-447	62	14	certain	certain	ADJ
ftr-447	62	15	recently	recently	ADV
ftr-447	62	16	issued	issue	VERB
ftr-447	62	17	proposed	propose	VERB
ftr-447	62	18	regulations	regulation	NOUN
ftr-447	62	19	indicate	indicate	VERB
ftr-447	62	20	that	that	SCONJ
ftr-447	62	21	portions	portion	NOUN
ftr-447	62	22	of	of	ADP
ftr-447	62	23	"	"	PUNCT
ftr-447	62	24	outbound	outbound	ADJ
ftr-447	62	25	"	"	PUNCT
ftr-447	62	26	section	section	NOUN
ftr-447	62	27	402(b	402(b	PROPN
ftr-447	62	28	)	)	PUNCT
ftr-447	62	29	trusts	trust	NOUN
ftr-447	62	30	will	will	AUX
ftr-447	62	31	be	be	AUX
ftr-447	62	32	subject	subject	ADJ
ftr-447	62	33	to	to	ADP
ftr-447	62	34	the	the	DET
ftr-447	62	35	grantor	grantor	NOUN
ftr-447	62	36	trust	trust	NOUN
ftr-447	62	37	rules	rule	NOUN
ftr-447	62	38	as	as	ADP
ftr-447	62	39	a	a	DET
ftr-447	62	40	result	result	NOUN
ftr-447	62	41	of	of	ADP
ftr-447	62	42	the	the	DET
ftr-447	62	43	application	application	NOUN
ftr-447	62	44	of	of	ADP
ftr-447	62	45	the	the	DET
ftr-447	62	46	overfunding	overfunding	ADJ
ftr-447	62	47	rules	rule	NOUN
ftr-447	62	48	described	describe	VERB
ftr-447	62	49	above	above	ADV
ftr-447	62	50	.	.	PUNCT
ftr-447	63	1	these	these	DET
ftr-447	63	2	developments	development	NOUN
ftr-447	63	3	raise	raise	VERB
ftr-447	63	4	interesting	interesting	ADJ
ftr-447	63	5	questions	question	NOUN
ftr-447	63	6	as	as	ADP
ftr-447	63	7	to	to	ADP
ftr-447	63	8	the	the	DET
ftr-447	63	9	cumulative	cumulative	ADJ
ftr-447	63	10	interpretation	interpretation	NOUN
ftr-447	63	11	of	of	ADP
ftr-447	63	12	these	these	DET
ftr-447	63	13	recent	recent	ADJ
ftr-447	63	14	changes	change	NOUN
ftr-447	63	15	as	as	ADV
ftr-447	63	16	well	well	ADV
ftr-447	63	17	as	as	ADP
ftr-447	63	18	to	to	ADP
ftr-447	63	19	the	the	DET
ftr-447	63	20	underlying	underlying	ADJ
ftr-447	63	21	rationale	rationale	NOUN
ftr-447	63	22	of	of	ADP
ftr-447	63	23	the	the	DET
ftr-447	63	24	proposed	propose	VERB
ftr-447	63	25	regulations	regulation	NOUN
ftr-447	63	26	and	and	CCONJ
ftr-447	63	27	the	the	DET
ftr-447	63	28	recent	recent	ADJ
ftr-447	63	29	changes	change	NOUN
ftr-447	63	30	in	in	ADP
ftr-447	63	31	law	law	NOUN
ftr-447	63	32	.	.	PUNCT
ftr-447	64	1	finally	finally	ADV
ftr-447	64	2	,	,	PUNCT
ftr-447	64	3	the	the	DET
ftr-447	64	4	proposed	propose	VERB
ftr-447	64	5	regulations	regulation	NOUN
ftr-447	64	6	prompt	prompt	VERB
ftr-447	64	7	certain	certain	ADJ
ftr-447	64	8	basic	basic	ADJ
ftr-447	64	9	questions	question	NOUN
ftr-447	64	10	about	about	ADP
ftr-447	64	11	the	the	DET
ftr-447	64	12	treatment	treatment	NOUN
ftr-447	64	13	of	of	ADP
ftr-447	64	14	deferred	defer	VERB
ftr-447	64	15	compensatory	compensatory	ADJ
ftr-447	64	16	grantor	grantor	NOUN
ftr-447	64	17	trusts	trust	NOUN
ftr-447	64	18	.	.	PUNCT
ftr-447	65	1	the	the	DET
ftr-447	65	2	proposed	propose	VERB
ftr-447	65	3	changes	change	NOUN
ftr-447	65	4	raise	raise	VERB
ftr-447	65	5	the	the	DET
ftr-447	65	6	possibility	possibility	NOUN
ftr-447	65	7	that	that	SCONJ
ftr-447	65	8	deferred	defer	VERB
ftr-447	65	9	compensatory	compensatory	ADJ
ftr-447	65	10	arrangements	arrangement	NOUN
ftr-447	65	11	that	that	PRON
ftr-447	65	12	do	do	VERB
ftr-447	65	13	not	not	PART
ftr-447	65	14	[	[	X
ftr-447	65	15	vol	vol	NOUN
ftr-447	65	16	.	.	PUNCT
ftr-447	65	17	4:6	4:6	NUM
ftr-447	66	1	recent	recent	ADJ
ftr-447	66	2	changes	change	NOUN
ftr-447	66	3	for	for	ADP
ftr-447	66	4	foreign	foreign	ADJ
ftr-447	66	5	compensatory	compensatory	ADJ
ftr-447	66	6	tnsts	tnst	NOUN
ftr-447	66	7	qualify	qualify	VERB
ftr-447	66	8	as	as	SCONJ
ftr-447	66	9	rabbi	rabbi	ADJ
ftr-447	66	10	trusts	trust	NOUN
ftr-447	66	11	will	will	AUX
ftr-447	66	12	never	never	ADV
ftr-447	66	13	be	be	AUX
ftr-447	66	14	treated	treat	VERB
ftr-447	66	15	as	as	ADP
ftr-447	66	16	grantor	grantor	NOUN
ftr-447	66	17	trusts	trust	NOUN
ftr-447	66	18	even	even	ADV
ftr-447	66	19	if	if	SCONJ
ftr-447	66	20	they	they	PRON
ftr-447	66	21	would	would	AUX
ftr-447	66	22	otherwise	otherwise	ADV
ftr-447	66	23	so	so	ADV
ftr-447	66	24	qualify	qualify	VERB
ftr-447	66	25	under	under	ADP
ftr-447	66	26	sections	section	NOUN
ftr-447	66	27	671	671	NUM
ftr-447	66	28	through	through	ADP
ftr-447	66	29	677	677	NUM
ftr-447	66	30	.	.	PUNCT
ftr-447	67	1	this	this	PRON
ftr-447	67	2	is	be	AUX
ftr-447	67	3	a	a	DET
ftr-447	67	4	potentially	potentially	ADV
ftr-447	67	5	broad	broad	ADJ
ftr-447	67	6	assertion	assertion	NOUN
ftr-447	67	7	and	and	CCONJ
ftr-447	67	8	is	be	AUX
ftr-447	67	9	especially	especially	ADV
ftr-447	67	10	important	important	ADJ
ftr-447	67	11	for	for	ADP
ftr-447	67	12	those	those	DET
ftr-447	67	13	compensatory	compensatory	ADJ
ftr-447	67	14	arrangements	arrangement	NOUN
ftr-447	67	15	that	that	PRON
ftr-447	67	16	fail	fail	VERB
ftr-447	67	17	to	to	PART
ftr-447	67	18	meet	meet	VERB
ftr-447	67	19	the	the	DET
ftr-447	67	20	requirements	requirement	NOUN
ftr-447	67	21	of	of	ADP
ftr-447	67	22	revenue	revenue	NOUN
ftr-447	67	23	procedure	procedure	NOUN
ftr-447	67	24	9264	9264	NUM
ftr-447	67	25	-	-	PUNCT
ftr-447	67	26	-the	-the	DET
ftr-447	67	27	service	service	NOUN
ftr-447	67	28	's	's	PART
ftr-447	67	29	safe	safe	ADJ
ftr-447	67	30	harbor	harbor	NOUN
ftr-447	67	31	for	for	ADP
ftr-447	67	32	favorable	favorable	ADJ
ftr-447	67	33	rabbi	rabbi	ADJ
ftr-447	67	34	(	(	PUNCT
ftr-447	67	35	grantor	grantor	NOUN
ftr-447	67	36	)	)	PUNCT
ftr-447	67	37	trust	trust	NOUN
ftr-447	67	38	treatment	treatment	NOUN
ftr-447	67	39	.	.	PUNCT
ftr-447	68	1	thus	thus	ADV
ftr-447	68	2	,	,	PUNCT
ftr-447	68	3	both	both	PRON
ftr-447	68	4	as	as	ADP
ftr-447	68	5	a	a	DET
ftr-447	68	6	matter	matter	NOUN
ftr-447	68	7	of	of	ADP
ftr-447	68	8	practice	practice	NOUN
ftr-447	68	9	and	and	CCONJ
ftr-447	68	10	policy	policy	NOUN
ftr-447	68	11	,	,	PUNCT
ftr-447	68	12	these	these	DET
ftr-447	68	13	changes	change	NOUN
ftr-447	68	14	appear	appear	VERB
ftr-447	68	15	not	not	PART
ftr-447	68	16	only	only	ADV
ftr-447	68	17	to	to	PART
ftr-447	68	18	redefine	redefine	VERB
ftr-447	68	19	the	the	DET
ftr-447	68	20	boundaries	boundary	NOUN
ftr-447	68	21	between	between	ADP
ftr-447	68	22	section	section	NOUN
ftr-447	68	23	402(b	402(b	PROPN
ftr-447	68	24	)	)	PUNCT
ftr-447	68	25	trusts	trust	NOUN
ftr-447	68	26	and	and	CCONJ
ftr-447	68	27	grantor	grantor	NOUN
ftr-447	68	28	trusts	trust	NOUN
ftr-447	68	29	but	but	CCONJ
ftr-447	68	30	also	also	ADV
ftr-447	68	31	thus	thus	ADV
ftr-447	68	32	effect	effect	VERB
ftr-447	68	33	the	the	DET
ftr-447	68	34	line	line	NOUN
ftr-447	68	35	between	between	ADP
ftr-447	68	36	section	section	NOUN
ftr-447	68	37	402(b	402(b	PROPN
ftr-447	68	38	)	)	PUNCT
ftr-447	68	39	arrangements	arrangement	NOUN
ftr-447	68	40	and	and	CCONJ
ftr-447	68	41	rabbi	rabbi	ADJ
ftr-447	68	42	trusts	trust	VERB
ftr-447	68	43	themselves	themselves	PRON
ftr-447	68	44	.	.	PUNCT
ftr-447	69	1	consequently	consequently	ADV
ftr-447	69	2	,	,	PUNCT
ftr-447	69	3	this	this	DET
ftr-447	69	4	article	article	NOUN
ftr-447	69	5	seeks	seek	VERB
ftr-447	69	6	to	to	PART
ftr-447	69	7	describe	describe	VERB
ftr-447	69	8	some	some	PRON
ftr-447	69	9	of	of	ADP
ftr-447	69	10	the	the	DET
ftr-447	69	11	salient	salient	NOUN
ftr-447	69	12	practical	practical	ADJ
ftr-447	69	13	and	and	CCONJ
ftr-447	69	14	policy	policy	NOUN
ftr-447	69	15	issues	issue	NOUN
ftr-447	69	16	confronting	confront	VERB
ftr-447	69	17	the	the	DET
ftr-447	69	18	foreign	foreign	ADJ
ftr-447	69	19	deferred	defer	VERB
ftr-447	69	20	compensatory	compensatory	ADJ
ftr-447	69	21	trust	trust	NOUN
ftr-447	69	22	world	world	NOUN
ftr-447	69	23	in	in	ADP
ftr-447	69	24	light	light	NOUN
ftr-447	69	25	of	of	ADP
ftr-447	69	26	the	the	DET
ftr-447	69	27	recent	recent	ADJ
ftr-447	69	28	changes	change	NOUN
ftr-447	69	29	to	to	ADP
ftr-447	69	30	the	the	DET
ftr-447	69	31	code	code	NOUN
ftr-447	69	32	and	and	CCONJ
ftr-447	69	33	the	the	DET
ftr-447	69	34	more	more	ADV
ftr-447	69	35	recently	recently	ADV
ftr-447	69	36	issued	issue	VERB
ftr-447	69	37	proposed	propose	VERB
ftr-447	69	38	regulations	regulation	NOUN
ftr-447	69	39	.	.	PUNCT
ftr-447	70	1	part	part	PROPN
ftr-447	70	2	ii	ii	PROPN
ftr-447	70	3	first	first	ADV
ftr-447	70	4	outlines	outline	VERB
ftr-447	70	5	some	some	PRON
ftr-447	70	6	of	of	ADP
ftr-447	70	7	the	the	DET
ftr-447	70	8	basic	basic	ADJ
ftr-447	70	9	u.s	u.s	PROPN
ftr-447	70	10	.	.	PROPN
ftr-447	70	11	federal	federal	ADJ
ftr-447	70	12	income	income	NOUN
ftr-447	70	13	tax	tax	NOUN
ftr-447	70	14	considerations	consideration	NOUN
ftr-447	70	15	involved	involve	VERB
ftr-447	70	16	in	in	ADP
ftr-447	70	17	trust	trust	NOUN
ftr-447	70	18	-	-	PUNCT
ftr-447	70	19	structured	structure	VERB
ftr-447	70	20	foreign	foreign	ADJ
ftr-447	70	21	deferred	defer	VERB
ftr-447	70	22	compensatory	compensatory	ADJ
ftr-447	70	23	arrangements	arrangement	NOUN
ftr-447	70	24	.	.	PUNCT
ftr-447	71	1	part	part	NOUN
ftr-447	71	2	ii	ii	PROPN
ftr-447	71	3	describes	describe	VERB
ftr-447	71	4	the	the	DET
ftr-447	71	5	conditions	condition	NOUN
ftr-447	71	6	necessary	necessary	ADJ
ftr-447	71	7	for	for	ADP
ftr-447	71	8	grantor	grantor	NOUN
ftr-447	71	9	trust	trust	NOUN
ftr-447	71	10	treatment	treatment	NOUN
ftr-447	71	11	as	as	ADV
ftr-447	71	12	well	well	ADV
ftr-447	71	13	as	as	ADP
ftr-447	71	14	the	the	DET
ftr-447	71	15	tax	tax	NOUN
ftr-447	71	16	consequences	consequence	NOUN
ftr-447	71	17	associated	associate	VERB
ftr-447	71	18	with	with	ADP
ftr-447	71	19	section	section	NOUN
ftr-447	71	20	402(b	402(b	PROPN
ftr-447	71	21	)	)	PUNCT
ftr-447	71	22	secular	secular	ADJ
ftr-447	71	23	trust	trust	NOUN
ftr-447	71	24	arrangements	arrangement	NOUN
ftr-447	71	25	.	.	PUNCT
ftr-447	72	1	part	part	PROPN
ftr-447	72	2	ii	ii	PROPN
ftr-447	72	3	further	far	ADV
ftr-447	72	4	discusses	discuss	VERB
ftr-447	72	5	the	the	DET
ftr-447	72	6	recent	recent	ADJ
ftr-447	72	7	changes	change	NOUN
ftr-447	72	8	in	in	ADP
ftr-447	72	9	law	law	NOUN
ftr-447	72	10	refining	refining	NOUN
ftr-447	72	11	the	the	DET
ftr-447	72	12	boundary	boundary	NOUN
ftr-447	72	13	between	between	ADP
ftr-447	72	14	domestic	domestic	ADJ
ftr-447	72	15	and	and	CCONJ
ftr-447	72	16	foreign	foreign	ADJ
ftr-447	72	17	trusts	trust	NOUN
ftr-447	72	18	.	.	PUNCT
ftr-447	73	1	part	part	NOUN
ftr-447	74	1	[	[	X
ftr-447	74	2	h	h	NOUN
ftr-447	74	3	highlights	highlight	NOUN
ftr-447	74	4	"	"	PUNCT
ftr-447	74	5	inbound	inbound	ADJ
ftr-447	74	6	"	"	PUNCT
ftr-447	74	7	foreign	foreign	ADJ
ftr-447	74	8	grantor	grantor	NOUN
ftr-447	74	9	trusts	trust	NOUN
ftr-447	74	10	,	,	PUNCT
ftr-447	74	11	and	and	CCONJ
ftr-447	74	12	discusses	discuss	VERB
ftr-447	74	13	the	the	DET
ftr-447	74	14	recent	recent	ADJ
ftr-447	74	15	proposed	propose	VERB
ftr-447	74	16	changes	change	NOUN
ftr-447	74	17	to	to	ADP
ftr-447	74	18	section	section	NOUN
ftr-447	74	19	672	672	NUM
ftr-447	74	20	,	,	PUNCT
ftr-447	74	21	and	and	CCONJ
ftr-447	74	22	the	the	DET
ftr-447	74	23	potential	potential	ADJ
ftr-447	74	24	consequences	consequence	NOUN
ftr-447	74	25	to	to	ADP
ftr-447	74	26	foreign	foreign	ADJ
ftr-447	74	27	compensatory	compensatory	ADJ
ftr-447	74	28	arrangements	arrangement	NOUN
ftr-447	74	29	occasioned	occasion	VERB
ftr-447	74	30	by	by	ADP
ftr-447	74	31	the	the	DET
ftr-447	74	32	"	"	PUNCT
ftr-447	74	33	overfunding	overfunding	NOUN
ftr-447	74	34	"	"	PUNCT
ftr-447	74	35	rules	rule	NOUN
ftr-447	74	36	discussed	discuss	VERB
ftr-447	74	37	above	above	ADV
ftr-447	74	38	.	.	PUNCT
ftr-447	75	1	part	part	NOUN
ftr-447	75	2	iii	iii	X
ftr-447	75	3	also	also	ADV
ftr-447	75	4	examines	examine	VERB
ftr-447	75	5	changes	change	NOUN
ftr-447	75	6	with	with	ADP
ftr-447	75	7	respect	respect	NOUN
ftr-447	75	8	to	to	ADP
ftr-447	75	9	the	the	DET
ftr-447	75	10	apparent	apparent	ADJ
ftr-447	75	11	demarcation	demarcation	NOUN
ftr-447	75	12	between	between	ADP
ftr-447	75	13	section	section	NOUN
ftr-447	75	14	402(b	402(b	PROPN
ftr-447	75	15	)	)	PUNCT
ftr-447	75	16	trusts	trust	NOUN
ftr-447	75	17	and	and	CCONJ
ftr-447	75	18	grantor	grantor	NOUN
ftr-447	75	19	trusts	trust	NOUN
ftr-447	75	20	and	and	CCONJ
ftr-447	75	21	further	further	ADJ
ftr-447	75	22	explores	explore	NOUN
ftr-447	75	23	several	several	ADJ
ftr-447	75	24	potentially	potentially	ADV
ftr-447	75	25	key	key	ADJ
ftr-447	75	26	consequences	consequence	NOUN
ftr-447	75	27	for	for	ADP
ftr-447	75	28	rabbi	rabbi	ADJ
ftr-447	75	29	trusts	trust	NOUN
ftr-447	75	30	.	.	PUNCT
ftr-447	76	1	finally	finally	ADV
ftr-447	76	2	,	,	PUNCT
ftr-447	76	3	part	part	NOUN
ftr-447	76	4	in	in	ADP
ftr-447	76	5	examines	examine	NOUN
ftr-447	76	6	"	"	PUNCT
ftr-447	76	7	outbound	outbound	ADJ
ftr-447	76	8	"	"	PUNCT
ftr-447	76	9	foreign	foreign	ADJ
ftr-447	76	10	grantor	grantor	NOUN
ftr-447	76	11	trusts	trust	NOUN
ftr-447	76	12	including	include	VERB
ftr-447	76	13	the	the	DET
ftr-447	76	14	recent	recent	ADJ
ftr-447	76	15	effects	effect	NOUN
ftr-447	76	16	of	of	ADP
ftr-447	76	17	the	the	DET
ftr-447	76	18	changes	change	NOUN
ftr-447	76	19	in	in	ADP
ftr-447	76	20	law	law	NOUN
ftr-447	76	21	on	on	ADP
ftr-447	76	22	those	those	DET
ftr-447	76	23	arrangements	arrangement	NOUN
ftr-447	76	24	.	.	PUNCT
ftr-447	77	1	e.	e.	PROPN
ftr-447	77	2	structural	structural	PROPN
ftr-447	77	3	considerations	consideration	NOUN
ftr-447	77	4	a.	a.	NOUN
ftr-447	77	5	treatment	treatment	NOUN
ftr-447	77	6	of	of	ADP
ftr-447	77	7	grantor	grantor	NOUN
ftr-447	77	8	trusts	trust	VERB
ftr-447	77	9	1	1	NUM
ftr-447	77	10	.	.	PUNCT
ftr-447	78	1	generally.-section	generally.-section	NOUN
ftr-447	78	2	671	671	NUM
ftr-447	78	3	provides	provide	VERB
ftr-447	78	4	that	that	SCONJ
ftr-447	78	5	if	if	SCONJ
ftr-447	78	6	the	the	DET
ftr-447	78	7	grantor	grantor	NOUN
ftr-447	78	8	of	of	ADP
ftr-447	78	9	a	a	DET
ftr-447	78	10	trust	trust	NOUN
ftr-447	78	11	retains	retain	VERB
ftr-447	78	12	any	any	PRON
ftr-447	78	13	of	of	ADP
ftr-447	78	14	the	the	DET
ftr-447	78	15	rights	right	NOUN
ftr-447	78	16	of	of	ADP
ftr-447	78	17	beneficial	beneficial	ADJ
ftr-447	78	18	ownership	ownership	NOUN
ftr-447	78	19	enumerated	enumerate	VERB
ftr-447	78	20	in	in	ADP
ftr-447	78	21	sections	section	NOUN
ftr-447	78	22	673	673	NUM
ftr-447	78	23	through	through	ADP
ftr-447	78	24	677	677	NUM
ftr-447	78	25	with	with	ADP
ftr-447	78	26	respect	respect	NOUN
ftr-447	78	27	to	to	ADP
ftr-447	78	28	property	property	NOUN
ftr-447	78	29	held	hold	VERB
ftr-447	78	30	in	in	ADP
ftr-447	78	31	the	the	DET
ftr-447	78	32	trust	trust	NOUN
ftr-447	78	33	,	,	PUNCT
ftr-447	78	34	the	the	DET
ftr-447	78	35	grantor	grantor	NOUN
ftr-447	78	36	will	will	AUX
ftr-447	78	37	be	be	AUX
ftr-447	78	38	treated	treat	VERB
ftr-447	78	39	as	as	ADP
ftr-447	78	40	the	the	DET
ftr-447	78	41	"	"	PUNCT
ftr-447	78	42	owner	owner	NOUN
ftr-447	78	43	"	"	PUNCT
ftr-447	78	44	of	of	ADP
ftr-447	78	45	the	the	DET
ftr-447	78	46	trust	trust	NOUN
ftr-447	78	47	corpus	corpus	NOUN
ftr-447	78	48	and	and	CCONJ
ftr-447	78	49	the	the	DET
ftr-447	78	50	trust	trust	NOUN
ftr-447	78	51	will	will	AUX
ftr-447	78	52	be	be	AUX
ftr-447	78	53	"	"	PUNCT
ftr-447	78	54	ignored	ignore	VERB
ftr-447	78	55	"	"	PUNCT
ftr-447	78	56	for	for	ADP
ftr-447	78	57	certain	certain	ADJ
ftr-447	78	58	u.s	u.s	PROPN
ftr-447	78	59	.	.	PROPN
ftr-447	78	60	federal	federal	ADJ
ftr-447	78	61	income	income	NOUN
ftr-447	78	62	tax	tax	NOUN
ftr-447	78	63	purposes	purpose	NOUN
ftr-447	78	64	.	.	PUNCT
ftr-447	79	1	accordingly	accordingly	ADV
ftr-447	79	2	,	,	PUNCT
ftr-447	79	3	the	the	DET
ftr-447	79	4	grantor	grantor	NOUN
ftr-447	79	5	is	be	AUX
ftr-447	79	6	taxed	tax	VERB
ftr-447	79	7	on	on	ADP
ftr-447	79	8	all	all	DET
ftr-447	79	9	items	item	NOUN
ftr-447	79	10	of	of	ADP
ftr-447	79	11	income	income	NOUN
ftr-447	79	12	of	of	ADP
ftr-447	79	13	the	the	DET
ftr-447	79	14	trust	trust	NOUN
ftr-447	79	15	,	,	PUNCT
ftr-447	79	16	reduced	reduce	VERB
ftr-447	79	17	by	by	ADP
ftr-447	79	18	any	any	DET
ftr-447	79	19	ordinary	ordinary	ADJ
ftr-447	79	20	and	and	CCONJ
ftr-447	79	21	necessary	necessary	ADJ
ftr-447	79	22	deductions	deduction	NOUN
ftr-447	79	23	.	.	PUNCT
ftr-447	80	1	the	the	DET
ftr-447	80	2	powers	power	NOUN
ftr-447	80	3	enumerated	enumerate	VERB
ftr-447	80	4	in	in	ADP
ftr-447	80	5	sections	section	NOUN
ftr-447	80	6	673	673	NUM
ftr-447	80	7	through	through	ADP
ftr-447	80	8	677	677	NUM
ftr-447	80	9	that	that	PRON
ftr-447	80	10	will	will	AUX
ftr-447	80	11	cause	cause	VERB
ftr-447	80	12	a	a	DET
ftr-447	80	13	grantor	grantor	NOUN
ftr-447	80	14	to	to	PART
ftr-447	80	15	be	be	AUX
ftr-447	80	16	treated	treat	VERB
ftr-447	80	17	as	as	ADP
ftr-447	80	18	the	the	DET
ftr-447	80	19	owner	owner	NOUN
ftr-447	80	20	of	of	ADP
ftr-447	80	21	the	the	DET
ftr-447	80	22	trust	trust	NOUN
ftr-447	80	23	property	property	NOUN
ftr-447	80	24	are	be	AUX
ftr-447	80	25	:	:	PUNCT
ftr-447	80	26	19991	19991	NUM
ftr-447	80	27	florida	florida	PROPN
ftr-447	80	28	tax	tax	NOUN
ftr-447	80	29	review	review	NOUN
ftr-447	80	30	(	(	PUNCT
ftr-447	80	31	i	i	NOUN
ftr-447	80	32	)	)	PUNCT
ftr-447	80	33	a	a	DET
ftr-447	80	34	reversionary	reversionary	ADJ
ftr-447	80	35	interest	interest	NOUN
ftr-447	80	36	in	in	ADP
ftr-447	80	37	the	the	DET
ftr-447	80	38	principal	principal	NOUN
ftr-447	80	39	or	or	CCONJ
ftr-447	80	40	income	income	NOUN
ftr-447	80	41	of	of	ADP
ftr-447	80	42	the	the	DET
ftr-447	80	43	trust	trust	NOUN
ftr-447	80	44	,	,	PUNCT
ftr-447	80	45	if	if	SCONJ
ftr-447	80	46	that	that	DET
ftr-447	80	47	interest	interest	NOUN
ftr-447	80	48	exceeds	exceed	VERB
ftr-447	80	49	5	5	NUM
ftr-447	80	50	%	%	NOUN
ftr-447	80	51	of	of	ADP
ftr-447	80	52	the	the	DET
ftr-447	80	53	value	value	NOUN
ftr-447	80	54	of	of	ADP
ftr-447	80	55	the	the	DET
ftr-447	80	56	trust;2	trust;2	PROPN
ftr-447	80	57	(	(	PUNCT
ftr-447	80	58	ii	ii	PROPN
ftr-447	80	59	)	)	PUNCT
ftr-447	80	60	a	a	DET
ftr-447	80	61	power	power	NOUN
ftr-447	80	62	to	to	PART
ftr-447	80	63	control	control	VERB
ftr-447	80	64	who	who	PRON
ftr-447	80	65	is	be	AUX
ftr-447	80	66	to	to	PART
ftr-447	80	67	receive	receive	VERB
ftr-447	80	68	beneficial	beneficial	ADJ
ftr-447	80	69	enjoyment	enjoyment	NOUN
ftr-447	80	70	of	of	ADP
ftr-447	80	71	the	the	DET
ftr-447	80	72	income	income	NOUN
ftr-447	80	73	or	or	CCONJ
ftr-447	80	74	principal	principal	NOUN
ftr-447	80	75	of	of	ADP
ftr-447	80	76	trust;3	trust;3	PROPN
ftr-447	80	77	(	(	PUNCT
ftr-447	80	78	iii	iii	X
ftr-447	80	79	)	)	PUNCT
ftr-447	80	80	certain	certain	ADJ
ftr-447	80	81	administrative	administrative	ADJ
ftr-447	80	82	powers	power	NOUN
ftr-447	80	83	;	;	PUNCT
ftr-447	80	84	e.g.	e.g.	ADV
ftr-447	80	85	,	,	PUNCT
ftr-447	80	86	powers	power	NOUN
ftr-447	80	87	to	to	PART
ftr-447	80	88	borrow	borrow	VERB
ftr-447	80	89	from	from	ADP
ftr-447	80	90	the	the	DET
ftr-447	80	91	trust	trust	NOUN
ftr-447	80	92	,	,	PUNCT
ftr-447	80	93	power	power	NOUN
ftr-447	80	94	to	to	PART
ftr-447	80	95	control	control	VERB
ftr-447	80	96	investment	investment	NOUN
ftr-447	80	97	decisions	decision	NOUN
ftr-447	80	98	of	of	ADP
ftr-447	80	99	the	the	DET
ftr-447	80	100	trust	trust	NOUN
ftr-447	80	101	,	,	PUNCT
ftr-447	80	102	and	and	CCONJ
ftr-447	80	103	power	power	NOUN
ftr-447	80	104	to	to	PART
ftr-447	80	105	reacquire	reacquire	VERB
ftr-447	80	106	trust	trust	NOUN
ftr-447	80	107	corpus	corpus	NOUN
ftr-447	80	108	by	by	ADP
ftr-447	80	109	substituting	substitute	VERB
ftr-447	80	110	property	property	NOUN
ftr-447	80	111	of	of	ADP
ftr-447	80	112	equivalent	equivalent	ADJ
ftr-447	80	113	value;4	value;4	PROPN
ftr-447	80	114	(	(	PUNCT
ftr-447	80	115	iv	iv	NOUN
ftr-447	80	116	)	)	PUNCT
ftr-447	80	117	power	power	NOUN
ftr-447	80	118	to	to	PART
ftr-447	80	119	revoke	revoke	VERB
ftr-447	80	120	the	the	DET
ftr-447	80	121	trust	trust	NOUN
ftr-447	80	122	and	and	CCONJ
ftr-447	80	123	regain	regain	VERB
ftr-447	80	124	title	title	NOUN
ftr-447	80	125	to	to	PART
ftr-447	80	126	trust	trust	VERB
ftr-447	80	127	property;5	property;5	PROPN
ftr-447	80	128	and	and	CCONJ
ftr-447	80	129	(	(	PUNCT
ftr-447	80	130	v	v	NOUN
ftr-447	80	131	)	)	PUNCT
ftr-447	80	132	power	power	NOUN
ftr-447	80	133	to	to	PART
ftr-447	80	134	distribute	distribute	VERB
ftr-447	80	135	trust	trust	NOUN
ftr-447	80	136	's	's	PART
ftr-447	80	137	income	income	NOUN
ftr-447	80	138	to	to	ADP
ftr-447	80	139	grantor.6	grantor.6	NOUN
ftr-447	80	140	grantor	grantor	NOUN
ftr-447	80	141	trusts	trust	NOUN
ftr-447	80	142	are	be	AUX
ftr-447	80	143	a	a	DET
ftr-447	80	144	familiar	familiar	ADJ
ftr-447	80	145	component	component	NOUN
ftr-447	80	146	of	of	ADP
ftr-447	80	147	the	the	DET
ftr-447	80	148	executive	executive	PROPN
ftr-447	80	149	compensation	compensation	NOUN
ftr-447	80	150	landscape	landscape	NOUN
ftr-447	80	151	.	.	PUNCT
ftr-447	81	1	beginning	begin	VERB
ftr-447	81	2	in	in	ADP
ftr-447	81	3	the	the	DET
ftr-447	81	4	early	early	ADJ
ftr-447	81	5	1980s	1980s	NUM
ftr-447	81	6	,	,	PUNCT
ftr-447	81	7	and	and	CCONJ
ftr-447	81	8	prior	prior	ADV
ftr-447	81	9	to	to	ADP
ftr-447	81	10	further	further	ADJ
ftr-447	81	11	guidance	guidance	NOUN
ftr-447	81	12	issued	issue	VERB
ftr-447	81	13	by	by	ADP
ftr-447	81	14	the	the	DET
ftr-447	81	15	service	service	NOUN
ftr-447	81	16	in	in	ADP
ftr-447	81	17	1992	1992	NUM
ftr-447	81	18	,	,	PUNCT
ftr-447	81	19	certain	certain	ADJ
ftr-447	81	20	irrevocable	irrevocable	ADJ
ftr-447	81	21	deferred	defer	VERB
ftr-447	81	22	compensation	compensation	NOUN
ftr-447	81	23	arrangements	arrangement	NOUN
ftr-447	81	24	that	that	PRON
ftr-447	81	25	permit	permit	VERB
ftr-447	81	26	creditors	creditor	NOUN
ftr-447	81	27	of	of	ADP
ftr-447	81	28	the	the	DET
ftr-447	81	29	employer	employer	NOUN
ftr-447	81	30	access	access	NOUN
ftr-447	81	31	to	to	ADP
ftr-447	81	32	the	the	DET
ftr-447	81	33	assets	asset	NOUN
ftr-447	81	34	of	of	ADP
ftr-447	81	35	the	the	DET
ftr-447	81	36	arrangement	arrangement	NOUN
ftr-447	81	37	in	in	ADP
ftr-447	81	38	the	the	DET
ftr-447	81	39	event	event	NOUN
ftr-447	81	40	of	of	ADP
ftr-447	81	41	the	the	DET
ftr-447	81	42	employer	employer	NOUN
ftr-447	81	43	's	's	PART
ftr-447	81	44	insolvency	insolvency	NOUN
ftr-447	81	45	(	(	PUNCT
ftr-447	81	46	so	so	ADV
ftr-447	81	47	called	call	VERB
ftr-447	81	48	"	"	PUNCT
ftr-447	81	49	rabbi	rabbi	ADJ
ftr-447	81	50	"	"	PUNCT
ftr-447	81	51	trusts)7	trusts)7	CCONJ
ftr-447	81	52	relied	rely	VERB
ftr-447	81	53	on	on	ADP
ftr-447	81	54	certain	certain	ADJ
ftr-447	81	55	of	of	ADP
ftr-447	81	56	the	the	DET
ftr-447	81	57	powers	power	NOUN
ftr-447	81	58	contained	contain	VERB
ftr-447	81	59	in	in	ADP
ftr-447	81	60	the	the	DET
ftr-447	81	61	grantor	grantor	NOUN
ftr-447	81	62	trust	trust	NOUN
ftr-447	81	63	rules	rule	VERB
ftr-447	81	64	to	to	PART
ftr-447	81	65	achieve	achieve	VERB
ftr-447	81	66	grantor	grantor	NOUN
ftr-447	81	67	trust	trust	NOUN
ftr-447	81	68	tax	tax	NOUN
ftr-447	81	69	treatment.8	treatment.8	PROPN
ftr-447	81	70	in	in	ADP
ftr-447	81	71	particular	particular	ADJ
ftr-447	81	72	,	,	PUNCT
ftr-447	81	73	compensatory	compensatory	ADJ
ftr-447	81	74	arrangements	arrangement	NOUN
ftr-447	81	75	relied	rely	VERB
ftr-447	81	76	upon	upon	SCONJ
ftr-447	81	77	ensuring	ensure	VERB
ftr-447	81	78	that	that	SCONJ
ftr-447	81	79	the	the	DET
ftr-447	81	80	arrangement	arrangement	NOUN
ftr-447	81	81	comported	comport	VERB
ftr-447	81	82	with	with	ADP
ftr-447	81	83	the	the	DET
ftr-447	81	84	substance	substance	NOUN
ftr-447	81	85	of	of	ADP
ftr-447	81	86	regulations	regulation	NOUN
ftr-447	81	87	section	section	NOUN
ftr-447	81	88	1.677(a)-i(d	1.677(a)-i(d	NUM
ftr-447	81	89	)	)	PUNCT
ftr-447	81	90	,	,	PUNCT
ftr-447	81	91	which	which	PRON
ftr-447	81	92	provides	provide	VERB
ftr-447	81	93	that	that	SCONJ
ftr-447	81	94	a	a	DET
ftr-447	81	95	trust	trust	NOUN
ftr-447	81	96	will	will	AUX
ftr-447	81	97	be	be	AUX
ftr-447	81	98	treated	treat	VERB
ftr-447	81	99	as	as	ADP
ftr-447	81	100	a	a	DET
ftr-447	81	101	grantor	grantor	NOUN
ftr-447	81	102	trust	trust	NOUN
ftr-447	81	103	if	if	SCONJ
ftr-447	81	104	the	the	DET
ftr-447	81	105	income	income	NOUN
ftr-447	81	106	of	of	ADP
ftr-447	81	107	the	the	DET
ftr-447	81	108	trust	trust	NOUN
ftr-447	81	109	is	be	AUX
ftr-447	81	110	,	,	PUNCT
ftr-447	81	111	or	or	CCONJ
ftr-447	81	112	at	at	ADP
ftr-447	81	113	the	the	DET
ftr-447	81	114	discretion	discretion	NOUN
ftr-447	81	115	of	of	ADP
ftr-447	81	116	the	the	DET
ftr-447	81	117	grantor	grantor	NOUN
ftr-447	81	118	may	may	AUX
ftr-447	81	119	be	be	AUX
ftr-447	81	120	"	"	PUNCT
ftr-447	81	121	applied	apply	VERB
ftr-447	81	122	in	in	ADP
ftr-447	81	123	discharge	discharge	NOUN
ftr-447	81	124	of	of	ADP
ftr-447	81	125	a	a	DET
ftr-447	81	126	legal	legal	ADJ
ftr-447	81	127	obligation	obligation	NOUN
ftr-447	81	128	of	of	ADP
ftr-447	81	129	the	the	DET
ftr-447	81	130	grantor	grantor	NOUN
ftr-447	81	131	.	.	PUNCT
ftr-447	81	132	"	"	PUNCT
ftr-447	82	1	9	9	NUM
ftr-447	82	2	these	these	DET
ftr-447	82	3	early	early	ADJ
ftr-447	82	4	rabbi	rabbi	ADJ
ftr-447	82	5	trust	trust	NOUN
ftr-447	82	6	rulings	ruling	NOUN
ftr-447	82	7	also	also	ADV
ftr-447	82	8	required	require	VERB
ftr-447	82	9	that	that	SCONJ
ftr-447	82	10	the	the	DET
ftr-447	82	11	arrangement	arrangement	NOUN
ftr-447	82	12	in	in	ADP
ftr-447	82	13	fact	fact	NOUN
ftr-447	82	14	be	be	AUX
ftr-447	82	15	subject	subject	ADJ
ftr-447	82	16	to	to	ADP
ftr-447	82	17	the	the	DET
ftr-447	82	18	claims	claim	NOUN
ftr-447	82	19	of	of	ADP
ftr-447	82	20	creditors	creditor	NOUN
ftr-447	82	21	of	of	ADP
ftr-447	82	22	the	the	DET
ftr-447	82	23	employer	employer	NOUN
ftr-447	82	24	;	;	PUNCT
ftr-447	82	25	a	a	DET
ftr-447	82	26	fact	fact	NOUN
ftr-447	82	27	dependent	dependent	ADJ
ftr-447	82	28	in	in	ADP
ftr-447	82	29	part	part	NOUN
ftr-447	82	30	on	on	ADP
ftr-447	82	31	federal	federal	ADJ
ftr-447	82	32	and	and	CCONJ
ftr-447	82	33	state	state	NOUN
ftr-447	82	34	law.10	law.10	NOUN
ftr-447	82	35	additionally	additionally	ADV
ftr-447	82	36	,	,	PUNCT
ftr-447	82	37	the	the	DET
ftr-447	82	38	service	service	NOUN
ftr-447	82	39	in	in	ADP
ftr-447	82	40	these	these	DET
ftr-447	82	41	early	early	ADJ
ftr-447	82	42	rulings	ruling	NOUN
ftr-447	82	43	indicated	indicate	VERB
ftr-447	82	44	that	that	SCONJ
ftr-447	82	45	because	because	SCONJ
ftr-447	82	46	the	the	DET
ftr-447	82	47	assets	asset	NOUN
ftr-447	82	48	of	of	ADP
ftr-447	82	49	the	the	DET
ftr-447	82	50	employer	employer	NOUN
ftr-447	82	51	were	be	AUX
ftr-447	82	52	made	make	VERB
ftr-447	82	53	available	available	ADJ
ftr-447	82	54	to	to	ADP
ftr-447	82	55	creditors	creditor	NOUN
ftr-447	82	56	of	of	ADP
ftr-447	82	57	the	the	DET
ftr-447	82	58	employer	employer	NOUN
ftr-447	82	59	in	in	ADP
ftr-447	82	60	the	the	DET
ftr-447	82	61	event	event	NOUN
ftr-447	82	62	of	of	ADP
ftr-447	82	63	bankruptcy	bankruptcy	NOUN
ftr-447	82	64	,	,	PUNCT
ftr-447	82	65	the	the	DET
ftr-447	82	66	transfer	transfer	NOUN
ftr-447	82	67	of	of	ADP
ftr-447	82	68	assets	asset	NOUN
ftr-447	82	69	would	would	AUX
ftr-447	82	70	not	not	PART
ftr-447	82	71	be	be	AUX
ftr-447	82	72	a	a	DET
ftr-447	82	73	"	"	PUNCT
ftr-447	82	74	transfer	transfer	NOUN
ftr-447	82	75	"	"	PUNCT
ftr-447	82	76	of	of	ADP
ftr-447	82	77	property	property	NOUN
ftr-447	82	78	to	to	ADP
ftr-447	82	79	the	the	DET
ftr-447	82	80	trust	trust	NOUN
ftr-447	82	81	within	within	ADP
ftr-447	82	82	the	the	DET
ftr-447	82	83	meaning	meaning	NOUN
ftr-447	82	84	of	of	ADP
ftr-447	82	85	regulations	regulation	NOUN
ftr-447	82	86	section	section	NOUN
ftr-447	82	87	1.83	1.83	NUM
ftr-447	82	88	-	-	SYM
ftr-447	82	89	3	3	NUM
ftr-447	82	90	.	.	PUNCT
ftr-447	82	91	"	"	PUNCT
ftr-447	83	1	2	2	NUM
ftr-447	83	2	.	.	X
ftr-447	83	3	irc	irc	PROPN
ftr-447	83	4	§	§	PROPN
ftr-447	83	5	673	673	NUM
ftr-447	83	6	.	.	PUNCT
ftr-447	84	1	3	3	X
ftr-447	84	2	.	.	X
ftr-447	84	3	irc	irc	AUX
ftr-447	84	4	§	§	PROPN
ftr-447	84	5	674	674	NUM
ftr-447	84	6	.	.	PUNCT
ftr-447	85	1	4	4	X
ftr-447	85	2	.	.	X
ftr-447	85	3	irc	irc	AUX
ftr-447	85	4	§	§	PROPN
ftr-447	85	5	675	675	NUM
ftr-447	85	6	.	.	NOUN
ftr-447	85	7	5	5	NUM
ftr-447	85	8	.	.	X
ftr-447	86	1	irc	irc	PROPN
ftr-447	86	2	§	§	PROPN
ftr-447	86	3	676	676	NUM
ftr-447	86	4	.	.	PUNCT
ftr-447	86	5	6	6	NUM
ftr-447	86	6	.	.	X
ftr-447	87	1	irc	irc	PROPN
ftr-447	87	2	§	§	PROPN
ftr-447	87	3	677	677	NUM
ftr-447	87	4	.	.	PUNCT
ftr-447	88	1	7	7	X
ftr-447	88	2	.	.	X
ftr-447	88	3	see	see	AUX
ftr-447	88	4	rev	rev	PROPN
ftr-447	88	5	.	.	PROPN
ftr-447	88	6	proc	proc	PROPN
ftr-447	88	7	.	.	PUNCT
ftr-447	89	1	92	92	NUM
ftr-447	89	2	-	-	SYM
ftr-447	89	3	64	64	NUM
ftr-447	89	4	,	,	PUNCT
ftr-447	89	5	1992	1992	NUM
ftr-447	89	6	-	-	SYM
ftr-447	89	7	2	2	NUM
ftr-447	89	8	c.b	c.b	PROPN
ftr-447	89	9	.	.	PROPN
ftr-447	89	10	422	422	NUM
ftr-447	89	11	.	.	NOUN
ftr-447	89	12	8	8	X
ftr-447	89	13	.	.	X
ftr-447	90	1	see	see	VERB
ftr-447	90	2	,	,	PUNCT
ftr-447	90	3	e.g.	e.g.	ADV
ftr-447	90	4	,	,	PUNCT
ftr-447	90	5	priv	priv	NOUN
ftr-447	90	6	.	.	PUNCT
ftr-447	91	1	ltr	ltr	PROPN
ftr-447	91	2	.	.	PUNCT
ftr-447	91	3	ruls	rul	NOUN
ftr-447	91	4	.	.	PUNCT
ftr-447	92	1	92	92	NUM
ftr-447	92	2	-	-	PUNCT
ftr-447	92	3	06	06	NUM
ftr-447	92	4	-	-	SYM
ftr-447	92	5	019	019	NUM
ftr-447	92	6	(	(	PUNCT
ftr-447	92	7	nov	nov	PROPN
ftr-447	92	8	.	.	PROPN
ftr-447	92	9	8	8	NUM
ftr-447	92	10	,	,	PUNCT
ftr-447	92	11	1991	1991	NUM
ftr-447	92	12	)	)	PUNCT
ftr-447	92	13	,	,	PUNCT
ftr-447	92	14	92	92	NUM
ftr-447	92	15	-	-	PUNCT
ftr-447	92	16	04	04	NUM
ftr-447	92	17	-	-	PUNCT
ftr-447	92	18	046	046	NUM
ftr-447	92	19	(	(	PUNCT
ftr-447	92	20	oct	oct	PROPN
ftr-447	92	21	.	.	PROPN
ftr-447	92	22	30	30	NUM
ftr-447	92	23	,	,	PUNCT
ftr-447	92	24	1991	1991	NUM
ftr-447	92	25	)	)	PUNCT
ftr-447	92	26	,	,	PUNCT
ftr-447	92	27	91	91	NUM
ftr-447	92	28	-	-	SYM
ftr-447	92	29	51	51	NUM
ftr-447	92	30	-	-	PUNCT
ftr-447	92	31	010	010	NUM
ftr-447	92	32	(	(	PUNCT
ftr-447	92	33	sept	sept	PROPN
ftr-447	92	34	.	.	PROPN
ftr-447	92	35	18	18	NUM
ftr-447	92	36	,	,	PUNCT
ftr-447	92	37	1991	1991	NUM
ftr-447	92	38	)	)	PUNCT
ftr-447	92	39	,	,	PUNCT
ftr-447	92	40	88	88	NUM
ftr-447	92	41	-	-	SYM
ftr-447	92	42	44	44	NUM
ftr-447	92	43	-	-	SYM
ftr-447	92	44	020	020	NUM
ftr-447	92	45	(	(	PUNCT
ftr-447	92	46	aug	aug	PROPN
ftr-447	92	47	.	.	PROPN
ftr-447	92	48	5	5	NUM
ftr-447	92	49	,	,	PUNCT
ftr-447	92	50	1988	1988	NUM
ftr-447	92	51	)	)	PUNCT
ftr-447	92	52	,	,	PUNCT
ftr-447	92	53	and	and	CCONJ
ftr-447	92	54	88	88	NUM
ftr-447	92	55	-	-	SYM
ftr-447	92	56	34	34	NUM
ftr-447	92	57	-	-	SYM
ftr-447	92	58	042	042	NUM
ftr-447	92	59	(	(	PUNCT
ftr-447	92	60	may	may	PROPN
ftr-447	92	61	27	27	NUM
ftr-447	92	62	,	,	PUNCT
ftr-447	92	63	1988	1988	NUM
ftr-447	92	64	)	)	PUNCT
ftr-447	92	65	.	.	PUNCT
ftr-447	93	1	9	9	X
ftr-447	93	2	.	.	X
ftr-447	93	3	regs	reg	NOUN
ftr-447	93	4	.	.	PUNCT
ftr-447	94	1	§	§	PROPN
ftr-447	94	2	1.677(a)-l(d	1.677(a)-l(d	NUM
ftr-447	94	3	)	)	PUNCT
ftr-447	94	4	.	.	PUNCT
ftr-447	95	1	10	10	NUM
ftr-447	95	2	.	.	X
ftr-447	95	3	priv	priv	NOUN
ftr-447	95	4	.	.	PUNCT
ftr-447	96	1	ltr	ltr	PROPN
ftr-447	96	2	.	.	PUNCT
ftr-447	96	3	ruls	rul	NOUN
ftr-447	96	4	.	.	PUNCT
ftr-447	97	1	91	91	NUM
ftr-447	97	2	-	-	SYM
ftr-447	97	3	50	50	NUM
ftr-447	97	4	-	-	PUNCT
ftr-447	97	5	043	043	NUM
ftr-447	97	6	(	(	PUNCT
ftr-447	97	7	sept	sept	PROPN
ftr-447	97	8	.	.	PROPN
ftr-447	97	9	17	17	NUM
ftr-447	97	10	,	,	PUNCT
ftr-447	97	11	1991	1991	NUM
ftr-447	97	12	)	)	PUNCT
ftr-447	97	13	,	,	PUNCT
ftr-447	97	14	89	89	NUM
ftr-447	97	15	-	-	SYM
ftr-447	97	16	51	51	NUM
ftr-447	97	17	-	-	PUNCT
ftr-447	97	18	025	025	NUM
ftr-447	97	19	(	(	PUNCT
ftr-447	97	20	sept	sept	PROPN
ftr-447	97	21	.	.	PROPN
ftr-447	97	22	22	22	NUM
ftr-447	97	23	,	,	PUNCT
ftr-447	97	24	1989	1989	NUM
ftr-447	97	25	)	)	PUNCT
ftr-447	97	26	,	,	PUNCT
ftr-447	97	27	and	and	CCONJ
ftr-447	97	28	8730	8730	NUM
ftr-447	97	29	-	-	SYM
ftr-447	97	30	041	041	NUM
ftr-447	97	31	(	(	PUNCT
ftr-447	97	32	apr	apr	NOUN
ftr-447	97	33	.	.	PROPN
ftr-447	97	34	28	28	NUM
ftr-447	97	35	,	,	PUNCT
ftr-447	97	36	1987	1987	NUM
ftr-447	97	37	)	)	PUNCT
ftr-447	97	38	.	.	PUNCT
ftr-447	98	1	11	11	NUM
ftr-447	98	2	.	.	X
ftr-447	99	1	see	see	VERB
ftr-447	99	2	sources	source	NOUN
ftr-447	99	3	cited	cite	VERB
ftr-447	99	4	supra	supra	PROPN
ftr-447	99	5	note	note	PROPN
ftr-447	99	6	8	8	NUM
ftr-447	99	7	.	.	PUNCT
ftr-447	100	1	[	[	X
ftr-447	100	2	vol	vol	NOUN
ftr-447	100	3	4:6	4:6	NUM
ftr-447	100	4	recent	recent	ADJ
ftr-447	100	5	changes	change	NOUN
ftr-447	100	6	for	for	ADP
ftr-447	100	7	foreign	foreign	ADJ
ftr-447	100	8	compensatoty	compensatoty	NOUN
ftr-447	100	9	trusts	trust	NOUN
ftr-447	100	10	in	in	ADP
ftr-447	100	11	1992	1992	NUM
ftr-447	100	12	,	,	PUNCT
ftr-447	100	13	the	the	DET
ftr-447	100	14	service	service	NOUN
ftr-447	100	15	released	release	VERB
ftr-447	100	16	revenue	revenue	NOUN
ftr-447	100	17	procedure	procedure	NOUN
ftr-447	100	18	92	92	NUM
ftr-447	100	19	-	-	SYM
ftr-447	100	20	64	64	NUM
ftr-447	100	21	which	which	PRON
ftr-447	100	22	was	be	AUX
ftr-447	100	23	intended	intend	VERB
ftr-447	100	24	to	to	PART
ftr-447	100	25	provide	provide	VERB
ftr-447	100	26	a	a	DET
ftr-447	100	27	safe	safe	ADJ
ftr-447	100	28	harbor	harbor	NOUN
ftr-447	100	29	for	for	ADP
ftr-447	100	30	rabbi	rabbi	ADJ
ftr-447	100	31	trust	trust	NOUN
ftr-447	100	32	arrangements	arrangement	NOUN
ftr-447	100	33	.	.	PUNCT
ftr-447	101	1	assuming	assume	VERB
ftr-447	101	2	a	a	DET
ftr-447	101	3	trust	trust	NOUN
ftr-447	101	4	complies	comply	VERB
ftr-447	101	5	with	with	ADP
ftr-447	101	6	the	the	DET
ftr-447	101	7	revenue	revenue	NOUN
ftr-447	101	8	procedure	procedure	NOUN
ftr-447	101	9	's	's	PART
ftr-447	101	10	guidelines	guideline	NOUN
ftr-447	101	11	,	,	PUNCT
ftr-447	101	12	the	the	DET
ftr-447	101	13	arrangement	arrangement	NOUN
ftr-447	101	14	is	be	AUX
ftr-447	101	15	assured	assure	VERB
ftr-447	101	16	of	of	ADP
ftr-447	101	17	grantor	grantor	NOUN
ftr-447	101	18	trust	trust	NOUN
ftr-447	101	19	treatment	treatment	NOUN
ftr-447	101	20	under	under	ADP
ftr-447	101	21	the	the	DET
ftr-447	101	22	code	code	NOUN
ftr-447	101	23	.	.	PUNCT
ftr-447	102	1	as	as	ADP
ftr-447	102	2	in	in	ADP
ftr-447	102	3	the	the	DET
ftr-447	102	4	prior	prior	ADJ
ftr-447	102	5	private	private	ADJ
ftr-447	102	6	letter	letter	NOUN
ftr-447	102	7	rulings	ruling	NOUN
ftr-447	102	8	described	describe	VERB
ftr-447	102	9	above	above	ADP
ftr-447	102	10	,	,	PUNCT
ftr-447	102	11	revenue	revenue	NOUN
ftr-447	102	12	procedure	procedure	NOUN
ftr-447	102	13	92	92	NUM
ftr-447	102	14	-	-	SYM
ftr-447	102	15	64	64	NUM
ftr-447	102	16	requires	require	VERB
ftr-447	102	17	that	that	SCONJ
ftr-447	102	18	the	the	DET
ftr-447	102	19	assets	asset	NOUN
ftr-447	102	20	of	of	ADP
ftr-447	102	21	the	the	DET
ftr-447	102	22	trust	trust	NOUN
ftr-447	102	23	be	be	AUX
ftr-447	102	24	available	available	ADJ
ftr-447	102	25	to	to	ADP
ftr-447	102	26	creditors	creditor	NOUN
ftr-447	102	27	of	of	ADP
ftr-447	102	28	the	the	DET
ftr-447	102	29	employer	employer	NOUN
ftr-447	102	30	in	in	ADP
ftr-447	102	31	the	the	DET
ftr-447	102	32	event	event	NOUN
ftr-447	102	33	of	of	ADP
ftr-447	102	34	insolvency	insolvency	NOUN
ftr-447	102	35	as	as	ADP
ftr-447	102	36	a	a	DET
ftr-447	102	37	condition	condition	NOUN
ftr-447	102	38	for	for	ADP
ftr-447	102	39	favorable	favorable	ADJ
ftr-447	102	40	treatment	treatment	NOUN
ftr-447	102	41	under	under	ADP
ftr-447	102	42	the	the	DET
ftr-447	102	43	safe	safe	ADJ
ftr-447	102	44	harbor	harbor	NOUN
ftr-447	102	45	.	.	PUNCT
ftr-447	103	1	the	the	DET
ftr-447	103	2	revenue	revenue	NOUN
ftr-447	103	3	procedure	procedure	NOUN
ftr-447	103	4	also	also	ADV
ftr-447	103	5	states	state	VERB
ftr-447	103	6	that	that	SCONJ
ftr-447	103	7	the	the	DET
ftr-447	103	8	service	service	NOUN
ftr-447	103	9	will	will	AUX
ftr-447	103	10	issue	issue	VERB
ftr-447	103	11	rulings	ruling	NOUN
ftr-447	103	12	regarding	regard	VERB
ftr-447	103	13	unfunded	unfunded	ADJ
ftr-447	103	14	deferred	defer	VERB
ftr-447	103	15	compensation	compensation	NOUN
ftr-447	103	16	trusts	trust	NOUN
ftr-447	103	17	that	that	PRON
ftr-447	103	18	do	do	AUX
ftr-447	103	19	not	not	PART
ftr-447	103	20	conform	conform	VERB
ftr-447	103	21	to	to	ADP
ftr-447	103	22	the	the	DET
ftr-447	103	23	requirements	requirement	NOUN
ftr-447	103	24	contained	contain	VERB
ftr-447	103	25	in	in	ADP
ftr-447	103	26	the	the	DET
ftr-447	103	27	revenue	revenue	NOUN
ftr-447	103	28	procedure	procedure	NOUN
ftr-447	103	29	"	"	PUNCT
ftr-447	103	30	only	only	ADV
ftr-447	103	31	in	in	ADP
ftr-447	103	32	rare	rare	ADJ
ftr-447	103	33	and	and	CCONJ
ftr-447	103	34	unusual	unusual	ADJ
ftr-447	103	35	circumstances	circumstance	NOUN
ftr-447	103	36	,	,	PUNCT
ftr-447	103	37	"	"	PUNCT
ftr-447	103	38	'	'	PUNCT
ftr-447	103	39	2	2	NUM
ftr-447	103	40	thus	thus	ADV
ftr-447	103	41	leaving	leave	VERB
ftr-447	103	42	open	open	ADJ
ftr-447	103	43	the	the	DET
ftr-447	103	44	question	question	NOUN
ftr-447	103	45	of	of	ADP
ftr-447	103	46	whether	whether	SCONJ
ftr-447	103	47	deferred	defer	VERB
ftr-447	103	48	compensatory	compensatory	ADJ
ftr-447	103	49	arrangements	arrangement	NOUN
ftr-447	103	50	might	might	AUX
ftr-447	103	51	otherwise	otherwise	ADV
ftr-447	103	52	qualify	qualify	VERB
ftr-447	103	53	as	as	ADP
ftr-447	103	54	grantor	grantor	NOUN
ftr-447	103	55	trusts	trust	NOUN
ftr-447	103	56	under	under	ADP
ftr-447	103	57	the	the	DET
ftr-447	103	58	code	code	NOUN
ftr-447	103	59	outside	outside	ADP
ftr-447	103	60	the	the	DET
ftr-447	103	61	scope	scope	NOUN
ftr-447	103	62	of	of	ADP
ftr-447	103	63	the	the	DET
ftr-447	103	64	revenue	revenue	NOUN
ftr-447	103	65	procedure	procedure	NOUN
ftr-447	103	66	.	.	PUNCT
ftr-447	103	67	'	'	PUNCT
ftr-447	104	1	3	3	NUM
ftr-447	104	2	2	2	NUM
ftr-447	104	3	.	.	PUNCT
ftr-447	104	4	u.s	u.s	PROPN
ftr-447	104	5	.	.	PROPN
ftr-447	104	6	taxation	taxation	NOUN
ftr-447	104	7	of	of	ADP
ftr-447	104	8	foreign	foreign	ADJ
ftr-447	104	9	grantors.-assuming	grantors.-assuming	NOUN
ftr-447	104	10	an	an	DET
ftr-447	104	11	arrangement	arrangement	NOUN
ftr-447	104	12	qualifies	qualify	VERB
ftr-447	104	13	for	for	ADP
ftr-447	104	14	grantor	grantor	NOUN
ftr-447	104	15	trust	trust	NOUN
ftr-447	104	16	treatment	treatment	NOUN
ftr-447	104	17	,	,	PUNCT
ftr-447	104	18	a	a	DET
ftr-447	104	19	grantor	grantor	NOUN
ftr-447	104	20	of	of	ADP
ftr-447	104	21	a	a	DET
ftr-447	104	22	trust	trust	NOUN
ftr-447	104	23	,	,	PUNCT
ftr-447	104	24	including	include	VERB
ftr-447	104	25	a	a	DET
ftr-447	104	26	grantor	grantor	NOUN
ftr-447	104	27	of	of	ADP
ftr-447	104	28	a	a	DET
ftr-447	104	29	compensatory	compensatory	ADJ
ftr-447	104	30	rabbi	rabbi	NOUN
ftr-447	104	31	trusts	trust	NOUN
ftr-447	104	32	,	,	PUNCT
ftr-447	104	33	is	be	AUX
ftr-447	104	34	treated	treat	VERB
ftr-447	104	35	as	as	ADP
ftr-447	104	36	the	the	DET
ftr-447	104	37	"	"	PUNCT
ftr-447	104	38	owner	owner	NOUN
ftr-447	104	39	"	"	PUNCT
ftr-447	104	40	of	of	ADP
ftr-447	104	41	the	the	DET
ftr-447	104	42	underlying	underlie	VERB
ftr-447	104	43	trust	trust	NOUN
ftr-447	104	44	assets	asset	NOUN
ftr-447	104	45	.	.	PUNCT
ftr-447	105	1	under	under	ADP
ftr-447	105	2	the	the	DET
ftr-447	105	3	grantor	grantor	NOUN
ftr-447	105	4	trust	trust	NOUN
ftr-447	105	5	rules	rule	NOUN
ftr-447	105	6	of	of	ADP
ftr-447	105	7	subpart	subpart	NOUN
ftr-447	105	8	e	e	NOUN
ftr-447	105	9	of	of	ADP
ftr-447	105	10	subchapter	subchapter	NOUN
ftr-447	105	11	j	j	PROPN
ftr-447	105	12	,	,	PUNCT
ftr-447	105	13	as	as	ADP
ftr-447	105	14	"	"	PUNCT
ftr-447	105	15	owner	owner	NOUN
ftr-447	105	16	"	"	PUNCT
ftr-447	105	17	of	of	ADP
ftr-447	105	18	the	the	DET
ftr-447	105	19	trust	trust	NOUN
ftr-447	105	20	,	,	PUNCT
ftr-447	105	21	the	the	DET
ftr-447	105	22	grantor	grantor	NOUN
ftr-447	105	23	is	be	AUX
ftr-447	105	24	subject	subject	ADJ
ftr-447	105	25	to	to	ADP
ftr-447	105	26	u.s	u.s	PROPN
ftr-447	105	27	.	.	PROPN
ftr-447	105	28	federal	federal	ADJ
ftr-447	105	29	income	income	NOUN
ftr-447	105	30	tax	tax	NOUN
ftr-447	105	31	on	on	ADP
ftr-447	105	32	all	all	DET
ftr-447	105	33	items	item	NOUN
ftr-447	105	34	of	of	ADP
ftr-447	105	35	income	income	NOUN
ftr-447	105	36	from	from	ADP
ftr-447	105	37	the	the	DET
ftr-447	105	38	trust	trust	NOUN
ftr-447	105	39	.	.	PUNCT
ftr-447	106	1	where	where	SCONJ
ftr-447	106	2	the	the	DET
ftr-447	106	3	grantor	grantor	NOUN
ftr-447	106	4	is	be	AUX
ftr-447	106	5	a	a	DET
ftr-447	106	6	foreign	foreign	ADJ
ftr-447	106	7	person	person	NOUN
ftr-447	106	8	,	,	PUNCT
ftr-447	106	9	taxation	taxation	NOUN
ftr-447	106	10	of	of	ADP
ftr-447	106	11	the	the	DET
ftr-447	106	12	foreign	foreign	ADJ
ftr-447	106	13	grantor	grantor	NOUN
ftr-447	106	14	comports	comport	VERB
ftr-447	106	15	with	with	ADP
ftr-447	106	16	the	the	DET
ftr-447	106	17	general	general	ADJ
ftr-447	106	18	scheme	scheme	NOUN
ftr-447	106	19	of	of	ADP
ftr-447	106	20	taxation	taxation	NOUN
ftr-447	106	21	of	of	ADP
ftr-447	106	22	non	non	ADJ
ftr-447	106	23	-	-	ADJ
ftr-447	106	24	u.s	u.s	ADJ
ftr-447	106	25	.	.	PROPN
ftr-447	106	26	persons	person	NOUN
ftr-447	106	27	.	.	PUNCT
ftr-447	107	1	nonresident	nonresident	ADJ
ftr-447	107	2	aliens	alien	NOUN
ftr-447	107	3	and	and	CCONJ
ftr-447	107	4	foreign	foreign	ADJ
ftr-447	107	5	corporations	corporation	NOUN
ftr-447	107	6	are	be	AUX
ftr-447	107	7	taxed	tax	VERB
ftr-447	107	8	by	by	ADP
ftr-447	107	9	sections	section	NOUN
ftr-447	107	10	871(b	871(b	PROPN
ftr-447	107	11	)	)	PUNCT
ftr-447	107	12	and	and	CCONJ
ftr-447	107	13	882(a	882(a	NOUN
ftr-447	107	14	)	)	PUNCT
ftr-447	107	15	at	at	ADP
ftr-447	107	16	graduated	graduate	VERB
ftr-447	107	17	rates	rate	NOUN
ftr-447	107	18	on	on	ADP
ftr-447	107	19	taxable	taxable	ADJ
ftr-447	107	20	income	income	NOUN
ftr-447	107	21	"	"	PUNCT
ftr-447	107	22	effectively	effectively	ADV
ftr-447	107	23	connected	connect	VERB
ftr-447	107	24	with	with	ADP
ftr-447	107	25	the	the	DET
ftr-447	107	26	conduct	conduct	NOUN
ftr-447	107	27	of	of	ADP
ftr-447	107	28	a	a	DET
ftr-447	107	29	trade	trade	NOUN
ftr-447	107	30	or	or	CCONJ
ftr-447	107	31	business	business	NOUN
ftr-447	107	32	within	within	ADP
ftr-447	107	33	the	the	DET
ftr-447	107	34	united	united	PROPN
ftr-447	107	35	states	states	PROPN
ftr-447	107	36	.	.	PUNCT
ftr-447	107	37	"	"	PUNCT
ftr-447	108	1	neither	neither	CCONJ
ftr-447	108	2	the	the	DET
ftr-447	108	3	code	code	NOUN
ftr-447	108	4	nor	nor	CCONJ
ftr-447	108	5	the	the	DET
ftr-447	108	6	regulations	regulation	NOUN
ftr-447	108	7	fully	fully	ADV
ftr-447	108	8	define	define	VERB
ftr-447	108	9	the	the	DET
ftr-447	108	10	term	term	NOUN
ftr-447	108	11	"	"	PUNCT
ftr-447	108	12	trade	trade	NOUN
ftr-447	108	13	or	or	CCONJ
ftr-447	108	14	business	business	NOUN
ftr-447	108	15	"	"	PUNCT
ftr-447	108	16	and	and	CCONJ
ftr-447	108	17	thus	thus	ADV
ftr-447	108	18	the	the	DET
ftr-447	108	19	inquiry	inquiry	NOUN
ftr-447	108	20	is	be	AUX
ftr-447	108	21	often	often	ADV
ftr-447	108	22	fact	fact	NOUN
ftr-447	108	23	specific	specific	ADJ
ftr-447	108	24	.	.	PUNCT
ftr-447	109	1	4	4	NUM
ftr-447	109	2	similar	similar	ADJ
ftr-447	109	3	principles	principle	NOUN
ftr-447	109	4	apply	apply	VERB
ftr-447	109	5	in	in	ADP
ftr-447	109	6	the	the	DET
ftr-447	109	7	case	case	NOUN
ftr-447	109	8	in	in	ADP
ftr-447	109	9	which	which	PRON
ftr-447	109	10	the	the	DET
ftr-447	109	11	foreign	foreign	ADJ
ftr-447	109	12	grantor	grantor	NOUN
ftr-447	109	13	can	can	AUX
ftr-447	109	14	make	make	VERB
ftr-447	109	15	use	use	NOUN
ftr-447	109	16	of	of	ADP
ftr-447	109	17	an	an	DET
ftr-447	109	18	income	income	NOUN
ftr-447	109	19	tax	tax	NOUN
ftr-447	109	20	treaty	treaty	NOUN
ftr-447	109	21	with	with	ADP
ftr-447	109	22	the	the	DET
ftr-447	109	23	u.s	u.s	PROPN
ftr-447	109	24	.	.	PROPN
ftr-447	109	25	,	,	PUNCT
ftr-447	109	26	in	in	ADP
ftr-447	109	27	which	which	DET
ftr-447	109	28	case	case	NOUN
ftr-447	109	29	the	the	DET
ftr-447	109	30	crucial	crucial	ADJ
ftr-447	109	31	inquiry	inquiry	NOUN
ftr-447	109	32	is	be	AUX
ftr-447	109	33	whether	whether	SCONJ
ftr-447	109	34	,	,	PUNCT
ftr-447	109	35	under	under	ADP
ftr-447	109	36	the	the	DET
ftr-447	109	37	provisions	provision	NOUN
ftr-447	109	38	of	of	ADP
ftr-447	109	39	the	the	DET
ftr-447	109	40	treaty	treaty	NOUN
ftr-447	109	41	,	,	PUNCT
ftr-447	109	42	the	the	DET
ftr-447	109	43	foreign	foreign	ADJ
ftr-447	109	44	grantor	grantor	NOUN
ftr-447	109	45	is	be	AUX
ftr-447	109	46	deemed	deem	VERB
ftr-447	109	47	to	to	PART
ftr-447	109	48	have	have	VERB
ftr-447	109	49	a	a	DET
ftr-447	109	50	"	"	PUNCT
ftr-447	109	51	permanent	permanent	ADJ
ftr-447	109	52	establishment	establishment	NOUN
ftr-447	109	53	"	"	PUNCT
ftr-447	109	54	in	in	ADP
ftr-447	109	55	the	the	DET
ftr-447	109	56	u.s	u.s	PROPN
ftr-447	109	57	.	.	PROPN
ftr-447	109	58	and	and	CCONJ
ftr-447	109	59	whether	whether	SCONJ
ftr-447	109	60	the	the	DET
ftr-447	109	61	profits	profit	NOUN
ftr-447	109	62	derived	derive	VERB
ftr-447	109	63	are	be	AUX
ftr-447	109	64	"	"	PUNCT
ftr-447	109	65	attributable	attributable	ADJ
ftr-447	109	66	"	"	PUNCT
ftr-447	109	67	to	to	ADP
ftr-447	109	68	this	this	DET
ftr-447	109	69	permanent	permanent	ADJ
ftr-447	109	70	establishment	establishment	NOUN
ftr-447	109	71	.	.	PUNCT
ftr-447	110	1	in	in	ADP
ftr-447	110	2	the	the	DET
ftr-447	110	3	event	event	NOUN
ftr-447	110	4	income	income	NOUN
ftr-447	110	5	of	of	ADP
ftr-447	110	6	a	a	DET
ftr-447	110	7	foreign	foreign	ADJ
ftr-447	110	8	person	person	NOUN
ftr-447	110	9	is	be	AUX
ftr-447	110	10	not	not	PART
ftr-447	110	11	effectively	effectively	ADV
ftr-447	110	12	connected	connect	VERB
ftr-447	110	13	with	with	ADP
ftr-447	110	14	a	a	DET
ftr-447	110	15	u.s	u.s	PROPN
ftr-447	110	16	.	.	PROPN
ftr-447	110	17	trade	trade	NOUN
ftr-447	110	18	or	or	CCONJ
ftr-447	110	19	business	business	NOUN
ftr-447	110	20	(	(	PUNCT
ftr-447	110	21	or	or	CCONJ
ftr-447	110	22	attributable	attributable	ADJ
ftr-447	110	23	to	to	ADP
ftr-447	110	24	a	a	DET
ftr-447	110	25	u.s	u.s	PROPN
ftr-447	110	26	.	.	PROPN
ftr-447	110	27	permanent	permanent	ADJ
ftr-447	110	28	establishment	establishment	NOUN
ftr-447	110	29	)	)	PUNCT
ftr-447	110	30	such	such	ADJ
ftr-447	110	31	income	income	NOUN
ftr-447	110	32	is	be	AUX
ftr-447	110	33	exempt	exempt	ADJ
ftr-447	110	34	from	from	ADP
ftr-447	110	35	u.s	u.s	PROPN
ftr-447	110	36	.	.	PROPN
ftr-447	110	37	taxation	taxation	NOUN
ftr-447	110	38	unless	unless	SCONJ
ftr-447	110	39	it	it	PRON
ftr-447	110	40	is	be	AUX
ftr-447	110	41	from	from	ADP
ftr-447	110	42	u.s	u.s	PROPN
ftr-447	110	43	.	.	PROPN
ftr-447	110	44	sources	source	NOUN
ftr-447	110	45	and	and	CCONJ
ftr-447	110	46	falls	fall	VERB
ftr-447	110	47	within	within	ADP
ftr-447	110	48	certain	certain	ADJ
ftr-447	110	49	classes	class	NOUN
ftr-447	110	50	of	of	ADP
ftr-447	110	51	income	income	NOUN
ftr-447	110	52	that	that	SCONJ
ftr-447	110	53	12	12	NUM
ftr-447	110	54	.	.	PUNCT
ftr-447	111	1	see	see	VERB
ftr-447	111	2	source	source	NOUN
ftr-447	111	3	cited	cite	VERB
ftr-447	111	4	supra	supra	PROPN
ftr-447	111	5	note	note	PROPN
ftr-447	111	6	7	7	NUM
ftr-447	111	7	,	,	PUNCT
ftr-447	111	8	at	at	ADP
ftr-447	111	9	423	423	NUM
ftr-447	111	10	.	.	NOUN
ftr-447	111	11	13	13	NUM
ftr-447	111	12	.	.	PUNCT
ftr-447	112	1	see	see	VERB
ftr-447	112	2	priv	priv	NOUN
ftr-447	112	3	.	.	PUNCT
ftr-447	113	1	ltr	ltr	PROPN
ftr-447	113	2	.	.	PUNCT
ftr-447	113	3	rul	rul	PROPN
ftr-447	113	4	.	.	PUNCT
ftr-447	114	1	92	92	NUM
ftr-447	114	2	-	-	SYM
ftr-447	114	3	35	35	NUM
ftr-447	114	4	-	-	SYM
ftr-447	114	5	006	006	NUM
ftr-447	114	6	(	(	PUNCT
ftr-447	114	7	dec	dec	PROPN
ftr-447	114	8	.	.	PROPN
ftr-447	114	9	4	4	NUM
ftr-447	114	10	,	,	PUNCT
ftr-447	114	11	1991	1991	NUM
ftr-447	114	12	)	)	PUNCT
ftr-447	114	13	,	,	PUNCT
ftr-447	114	14	which	which	PRON
ftr-447	114	15	conferred	confer	VERB
ftr-447	114	16	rabbi	rabbi	ADJ
ftr-447	114	17	trust	trust	NOUN
ftr-447	114	18	treatment	treatment	NOUN
ftr-447	114	19	under	under	ADP
ftr-447	114	20	the	the	DET
ftr-447	114	21	theory	theory	NOUN
ftr-447	114	22	of	of	ADP
ftr-447	114	23	§	§	PROPN
ftr-447	114	24	675(4	675(4	NUM
ftr-447	114	25	)	)	PUNCT
ftr-447	114	26	where	where	SCONJ
ftr-447	114	27	the	the	DET
ftr-447	114	28	grantor	grantor	NOUN
ftr-447	114	29	could	could	AUX
ftr-447	114	30	,	,	PUNCT
ftr-447	114	31	at	at	ADP
ftr-447	114	32	any	any	DET
ftr-447	114	33	time	time	NOUN
ftr-447	114	34	,	,	PUNCT
ftr-447	114	35	substitute	substitute	NOUN
ftr-447	114	36	assets	asset	NOUN
ftr-447	114	37	held	hold	VERB
ftr-447	114	38	by	by	ADP
ftr-447	114	39	the	the	DET
ftr-447	114	40	trust	trust	NOUN
ftr-447	114	41	for	for	ADP
ftr-447	114	42	other	other	ADJ
ftr-447	114	43	assets	asset	NOUN
ftr-447	114	44	of	of	ADP
ftr-447	114	45	equal	equal	ADJ
ftr-447	114	46	fair	fair	ADJ
ftr-447	114	47	market	market	NOUN
ftr-447	114	48	value	value	NOUN
ftr-447	114	49	.	.	PUNCT
ftr-447	115	1	the	the	DET
ftr-447	115	2	ruling	ruling	NOUN
ftr-447	115	3	was	be	AUX
ftr-447	115	4	later	later	ADV
ftr-447	115	5	partially	partially	ADV
ftr-447	115	6	revoked	revoke	VERB
ftr-447	115	7	.	.	PUNCT
ftr-447	116	1	see	see	VERB
ftr-447	116	2	priv	priv	NOUN
ftr-447	116	3	.	.	PUNCT
ftr-447	117	1	ltr	ltr	PROPN
ftr-447	117	2	.	.	PUNCT
ftr-447	117	3	rul	rul	PROPN
ftr-447	117	4	.	.	PUNCT
ftr-447	118	1	96	96	NUM
ftr-447	118	2	-	-	SYM
ftr-447	118	3	09	09	NUM
ftr-447	118	4	-	-	PUNCT
ftr-447	118	5	010	010	NUM
ftr-447	118	6	(	(	PUNCT
ftr-447	118	7	nov	nov	PROPN
ftr-447	118	8	.	.	PROPN
ftr-447	118	9	20	20	NUM
ftr-447	118	10	,	,	PUNCT
ftr-447	118	11	1995	1995	NUM
ftr-447	118	12	)	)	PUNCT
ftr-447	118	13	.	.	PUNCT
ftr-447	119	1	14	14	NUM
ftr-447	119	2	.	.	PUNCT
ftr-447	120	1	a	a	DET
ftr-447	120	2	discussion	discussion	NOUN
ftr-447	120	3	of	of	ADP
ftr-447	120	4	whether	whether	SCONJ
ftr-447	120	5	a	a	DET
ftr-447	120	6	particular	particular	ADJ
ftr-447	120	7	activity	activity	NOUN
ftr-447	120	8	or	or	CCONJ
ftr-447	120	9	series	series	NOUN
ftr-447	120	10	of	of	ADP
ftr-447	120	11	activities	activity	NOUN
ftr-447	120	12	rises	rise	VERB
ftr-447	120	13	to	to	ADP
ftr-447	120	14	the	the	DET
ftr-447	120	15	level	level	NOUN
ftr-447	120	16	of	of	ADP
ftr-447	120	17	a	a	DET
ftr-447	120	18	"	"	PUNCT
ftr-447	120	19	trade	trade	NOUN
ftr-447	120	20	or	or	CCONJ
ftr-447	120	21	business	business	NOUN
ftr-447	120	22	"	"	PUNCT
ftr-447	120	23	is	be	AUX
ftr-447	120	24	beyond	beyond	ADP
ftr-447	120	25	the	the	DET
ftr-447	120	26	scope	scope	NOUN
ftr-447	120	27	of	of	ADP
ftr-447	120	28	this	this	DET
ftr-447	120	29	article	article	NOUN
ftr-447	120	30	.	.	PUNCT
ftr-447	121	1	1999	1999	NUM
ftr-447	121	2	]	]	PUNCT
ftr-447	121	3	florida	florida	PROPN
ftr-447	121	4	tax	tax	PROPN
ftr-447	121	5	review	review	NOUN
ftr-447	121	6	are	be	AUX
ftr-447	121	7	"	"	PUNCT
ftr-447	121	8	fixed	fix	VERB
ftr-447	121	9	or	or	CCONJ
ftr-447	121	10	determinable	determinable	VERB
ftr-447	121	11	annual	annual	ADJ
ftr-447	121	12	or	or	CCONJ
ftr-447	121	13	periodical	periodical	ADJ
ftr-447	121	14	"	"	PUNCT
ftr-447	121	15	(	(	PUNCT
ftr-447	121	16	fdap).5	fdap).5	VERB
ftr-447	121	17	these	these	DET
ftr-447	121	18	instruments	instrument	NOUN
ftr-447	121	19	typically	typically	ADV
ftr-447	121	20	include	include	VERB
ftr-447	121	21	annuities	annuity	NOUN
ftr-447	121	22	,	,	PUNCT
ftr-447	121	23	interest	interest	NOUN
ftr-447	121	24	payments	payment	NOUN
ftr-447	121	25	on	on	ADP
ftr-447	121	26	debt	debt	NOUN
ftr-447	121	27	obligations	obligation	NOUN
ftr-447	121	28	and	and	CCONJ
ftr-447	121	29	dividends	dividend	NOUN
ftr-447	121	30	on	on	ADP
ftr-447	121	31	stock	stock	NOUN
ftr-447	121	32	which	which	PRON
ftr-447	121	33	are	be	AUX
ftr-447	121	34	issued	issue	VERB
ftr-447	121	35	by	by	ADP
ftr-447	121	36	or	or	CCONJ
ftr-447	121	37	are	be	AUX
ftr-447	121	38	the	the	DET
ftr-447	121	39	obligations	obligation	NOUN
ftr-447	121	40	of	of	ADP
ftr-447	121	41	u.s	u.s	PROPN
ftr-447	121	42	.	.	PROPN
ftr-447	121	43	persons	person	NOUN
ftr-447	121	44	.	.	PUNCT
ftr-447	122	1	consequently	consequently	ADV
ftr-447	122	2	,	,	PUNCT
ftr-447	122	3	if	if	SCONJ
ftr-447	122	4	a	a	DET
ftr-447	122	5	foreign	foreign	ADJ
ftr-447	122	6	grantor	grantor	NOUN
ftr-447	122	7	of	of	ADP
ftr-447	122	8	a	a	DET
ftr-447	122	9	compensatory	compensatory	ADJ
ftr-447	122	10	trust	trust	NOUN
ftr-447	122	11	is	be	AUX
ftr-447	122	12	not	not	PART
ftr-447	122	13	engaged	engage	VERB
ftr-447	122	14	in	in	ADP
ftr-447	122	15	a	a	DET
ftr-447	122	16	u.s	u.s	PROPN
ftr-447	122	17	.	.	PROPN
ftr-447	122	18	trade	trade	NOUN
ftr-447	122	19	or	or	CCONJ
ftr-447	122	20	business	business	NOUN
ftr-447	122	21	,	,	PUNCT
ftr-447	122	22	its	its	PRON
ftr-447	122	23	u.s	u.s	PROPN
ftr-447	122	24	.	.	PROPN
ftr-447	122	25	tax	tax	NOUN
ftr-447	122	26	exposure	exposure	NOUN
ftr-447	122	27	from	from	ADP
ftr-447	122	28	the	the	DET
ftr-447	122	29	income	income	NOUN
ftr-447	122	30	produced	produce	VERB
ftr-447	122	31	by	by	ADP
ftr-447	122	32	the	the	DET
ftr-447	122	33	assets	asset	NOUN
ftr-447	122	34	of	of	ADP
ftr-447	122	35	the	the	DET
ftr-447	122	36	trust	trust	NOUN
ftr-447	122	37	is	be	AUX
ftr-447	122	38	limited	limit	VERB
ftr-447	122	39	to	to	ADP
ftr-447	122	40	the	the	DET
ftr-447	122	41	trust	trust	NOUN
ftr-447	122	42	's	's	PART
ftr-447	122	43	u.s	u.s	PROPN
ftr-447	122	44	.	.	PROPN
ftr-447	122	45	source	source	PROPN
ftr-447	122	46	fdap	fdap	PROPN
ftr-447	122	47	income	income	NOUN
ftr-447	122	48	.	.	PUNCT
ftr-447	123	1	assuming	assume	VERB
ftr-447	123	2	that	that	SCONJ
ftr-447	123	3	the	the	DET
ftr-447	123	4	foreign	foreign	ADJ
ftr-447	123	5	grantor	grantor	NOUN
ftr-447	123	6	trust	trust	NOUN
ftr-447	123	7	holds	hold	VERB
ftr-447	123	8	only	only	ADV
ftr-447	123	9	foreign	foreign	ADJ
ftr-447	123	10	source	source	NOUN
ftr-447	123	11	property	property	NOUN
ftr-447	123	12	,	,	PUNCT
ftr-447	123	13	income	income	NOUN
ftr-447	123	14	on	on	ADP
ftr-447	123	15	the	the	DET
ftr-447	123	16	assets	asset	NOUN
ftr-447	123	17	of	of	ADP
ftr-447	123	18	the	the	DET
ftr-447	123	19	trust	trust	NOUN
ftr-447	123	20	would	would	AUX
ftr-447	123	21	escape	escape	VERB
ftr-447	123	22	taxation	taxation	NOUN
ftr-447	123	23	at	at	ADP
ftr-447	123	24	the	the	DET
ftr-447	123	25	trust	trust	NOUN
ftr-447	123	26	level	level	NOUN
ftr-447	123	27	and	and	CCONJ
ftr-447	123	28	the	the	DET
ftr-447	123	29	grantor	grantor	NOUN
ftr-447	123	30	level	level	NOUN
ftr-447	123	31	.	.	PUNCT
ftr-447	124	1	for	for	ADP
ftr-447	124	2	example	example	NOUN
ftr-447	124	3	,	,	PUNCT
ftr-447	124	4	if	if	SCONJ
ftr-447	124	5	the	the	DET
ftr-447	124	6	foreign	foreign	ADJ
ftr-447	124	7	trust	trust	NOUN
ftr-447	124	8	held	hold	VERB
ftr-447	124	9	only	only	ADV
ftr-447	124	10	stock	stock	NOUN
ftr-447	124	11	of	of	ADP
ftr-447	124	12	a	a	DET
ftr-447	124	13	foreign	foreign	ADJ
ftr-447	124	14	parent	parent	NOUN
ftr-447	124	15	,	,	PUNCT
ftr-447	124	16	no	no	DET
ftr-447	124	17	tax	tax	NOUN
ftr-447	124	18	would	would	AUX
ftr-447	124	19	inure	inure	VERB
ftr-447	124	20	to	to	ADP
ftr-447	124	21	the	the	DET
ftr-447	124	22	foreign	foreign	ADJ
ftr-447	124	23	parent	parent	NOUN
ftr-447	124	24	grantor	grantor	NOUN
ftr-447	124	25	.	.	PUNCT
ftr-447	125	1	6	6	NUM
ftr-447	125	2	pursuant	pursuant	ADJ
ftr-447	125	3	to	to	ADP
ftr-447	125	4	section	section	NOUN
ftr-447	125	5	404(a)(5	404(a)(5	PROPN
ftr-447	125	6	)	)	PUNCT
ftr-447	125	7	,	,	PUNCT
ftr-447	125	8	the	the	DET
ftr-447	125	9	contributions	contribution	NOUN
ftr-447	125	10	made	make	VERB
ftr-447	125	11	to	to	ADP
ftr-447	125	12	a	a	DET
ftr-447	125	13	grantor	grantor	NOUN
ftr-447	125	14	trust	trust	NOUN
ftr-447	125	15	may	may	AUX
ftr-447	125	16	be	be	AUX
ftr-447	125	17	deducted	deduct	VERB
ftr-447	125	18	at	at	ADP
ftr-447	125	19	the	the	DET
ftr-447	125	20	time	time	NOUN
ftr-447	125	21	the	the	DET
ftr-447	125	22	employee	employee	NOUN
ftr-447	125	23	is	be	AUX
ftr-447	125	24	taxed	tax	VERB
ftr-447	125	25	on	on	ADP
ftr-447	125	26	the	the	DET
ftr-447	125	27	contributions	contribution	NOUN
ftr-447	125	28	.	.	PUNCT
ftr-447	126	1	generally	generally	ADV
ftr-447	126	2	,	,	PUNCT
ftr-447	126	3	in	in	ADP
ftr-447	126	4	the	the	DET
ftr-447	126	5	case	case	NOUN
ftr-447	126	6	of	of	ADP
ftr-447	126	7	rabbi	rabbi	ADJ
ftr-447	126	8	trusts	trust	NOUN
ftr-447	126	9	,	,	PUNCT
ftr-447	126	10	this	this	PRON
ftr-447	126	11	is	be	AUX
ftr-447	126	12	at	at	ADP
ftr-447	126	13	distribution	distribution	NOUN
ftr-447	126	14	.	.	PUNCT
ftr-447	127	1	additionally	additionally	ADV
ftr-447	127	2	,	,	PUNCT
ftr-447	127	3	the	the	DET
ftr-447	127	4	earnings	earning	NOUN
ftr-447	127	5	of	of	ADP
ftr-447	127	6	the	the	DET
ftr-447	127	7	trust	trust	NOUN
ftr-447	127	8	may	may	AUX
ftr-447	127	9	also	also	ADV
ftr-447	127	10	be	be	AUX
ftr-447	127	11	deducted	deduct	VERB
ftr-447	127	12	by	by	ADP
ftr-447	127	13	the	the	DET
ftr-447	127	14	employer	employer	NOUN
ftr-447	127	15	at	at	ADP
ftr-447	127	16	the	the	DET
ftr-447	127	17	time	time	NOUN
ftr-447	127	18	the	the	DET
ftr-447	127	19	employee	employee	NOUN
ftr-447	127	20	is	be	AUX
ftr-447	127	21	taxed	tax	VERB
ftr-447	127	22	on	on	ADP
ftr-447	127	23	the	the	DET
ftr-447	127	24	earnings	earning	NOUN
ftr-447	127	25	of	of	ADP
ftr-447	127	26	the	the	DET
ftr-447	127	27	trust	trust	NOUN
ftr-447	127	28	's	's	PART
ftr-447	127	29	contributions	contribution	NOUN
ftr-447	127	30	.	.	PUNCT
ftr-447	128	1	again	again	ADV
ftr-447	128	2	,	,	PUNCT
ftr-447	128	3	this	this	PRON
ftr-447	128	4	is	be	AUX
ftr-447	128	5	most	most	ADV
ftr-447	128	6	generally	generally	ADV
ftr-447	128	7	when	when	SCONJ
ftr-447	128	8	there	there	PRON
ftr-447	128	9	is	be	VERB
ftr-447	128	10	a	a	DET
ftr-447	128	11	"	"	PUNCT
ftr-447	128	12	completed	complete	VERB
ftr-447	128	13	transfer	transfer	NOUN
ftr-447	128	14	"	"	PUNCT
ftr-447	128	15	of	of	ADP
ftr-447	128	16	the	the	DET
ftr-447	128	17	contributed	contribute	VERB
ftr-447	128	18	property	property	NOUN
ftr-447	128	19	for	for	ADP
ftr-447	128	20	purposes	purpose	NOUN
ftr-447	128	21	of	of	ADP
ftr-447	128	22	section	section	NOUN
ftr-447	128	23	83	83	NUM
ftr-447	128	24	and	and	CCONJ
ftr-447	128	25	there	there	PRON
ftr-447	128	26	is	be	VERB
ftr-447	128	27	considered	consider	VERB
ftr-447	128	28	to	to	PART
ftr-447	128	29	be	be	AUX
ftr-447	128	30	constructive	constructive	ADJ
ftr-447	128	31	receipt	receipt	NOUN
ftr-447	128	32	for	for	ADP
ftr-447	128	33	purposes	purpose	NOUN
ftr-447	128	34	of	of	ADP
ftr-447	128	35	section	section	NOUN
ftr-447	128	36	451	451	NUM
ftr-447	128	37	.	.	PUNCT
ftr-447	129	1	b.	b.	PROPN
ftr-447	129	2	section	section	PROPN
ftr-447	129	3	402(b	402(b	PROPN
ftr-447	129	4	)	)	PUNCT
ftr-447	129	5	"	"	PUNCT
ftr-447	129	6	secular	secular	ADJ
ftr-447	129	7	"	"	PUNCT
ftr-447	129	8	trusts	trust	NOUN
ftr-447	129	9	section	section	NOUN
ftr-447	129	10	404a	404a	PROPN
ftr-447	129	11	of	of	ADP
ftr-447	129	12	the	the	DET
ftr-447	129	13	code	code	NOUN
ftr-447	129	14	applies	apply	VERB
ftr-447	129	15	to	to	ADP
ftr-447	129	16	any	any	DET
ftr-447	129	17	electing	electing	ADJ
ftr-447	129	18	u.s	u.s	PROPN
ftr-447	129	19	.	.	PROPN
ftr-447	129	20	taxpayer	taxpayer	NOUN
ftr-447	129	21	with	with	ADP
ftr-447	129	22	foreign	foreign	ADJ
ftr-447	129	23	operations	operation	NOUN
ftr-447	129	24	that	that	PRON
ftr-447	129	25	maintains	maintain	VERB
ftr-447	129	26	certain	certain	ADJ
ftr-447	129	27	deferred	deferred	ADJ
ftr-447	129	28	compensation	compensation	NOUN
ftr-447	129	29	plans	plan	NOUN
ftr-447	129	30	abroad	abroad	ADV
ftr-447	129	31	for	for	ADP
ftr-447	129	32	the	the	DET
ftr-447	129	33	benefit	benefit	NOUN
ftr-447	129	34	of	of	ADP
ftr-447	129	35	nonresident	nonresident	ADJ
ftr-447	129	36	alien	alien	ADJ
ftr-447	129	37	individuals	individual	NOUN
ftr-447	129	38	.	.	PUNCT
ftr-447	130	1	generally	generally	ADV
ftr-447	130	2	speaking	speak	VERB
ftr-447	130	3	,	,	PUNCT
ftr-447	130	4	section	section	NOUN
ftr-447	130	5	404a	404a	PROPN
ftr-447	130	6	permits	permit	VERB
ftr-447	130	7	a	a	DET
ftr-447	130	8	deduction	deduction	NOUN
ftr-447	130	9	for	for	ADP
ftr-447	130	10	contributions	contribution	NOUN
ftr-447	130	11	to	to	ADP
ftr-447	130	12	a	a	DET
ftr-447	130	13	foreign	foreign	ADJ
ftr-447	130	14	branch	branch	NOUN
ftr-447	130	15	's	's	PART
ftr-447	130	16	plan	plan	NOUN
ftr-447	130	17	or	or	CCONJ
ftr-447	130	18	arrangement	arrangement	NOUN
ftr-447	130	19	in	in	ADP
ftr-447	130	20	the	the	DET
ftr-447	130	21	year	year	NOUN
ftr-447	130	22	paid	pay	VERB
ftr-447	130	23	,	,	PUNCT
ftr-447	130	24	even	even	ADV
ftr-447	130	25	if	if	SCONJ
ftr-447	130	26	the	the	DET
ftr-447	130	27	conditions	condition	NOUN
ftr-447	130	28	of	of	ADP
ftr-447	130	29	section	section	NOUN
ftr-447	130	30	404	404	NUM
ftr-447	130	31	(	(	PUNCT
ftr-447	130	32	which	which	PRON
ftr-447	130	33	apply	apply	VERB
ftr-447	130	34	to	to	ADP
ftr-447	130	35	qualified	qualified	ADJ
ftr-447	130	36	plans	plan	NOUN
ftr-447	130	37	)	)	PUNCT
ftr-447	130	38	are	be	AUX
ftr-447	130	39	not	not	PART
ftr-447	130	40	met	meet	VERB
ftr-447	130	41	,	,	PUNCT
ftr-447	130	42	and	and	CCONJ
ftr-447	130	43	permits	permit	NOUN
ftr-447	130	44	in	in	ADP
ftr-447	130	45	certain	certain	ADJ
ftr-447	130	46	cases	case	NOUN
ftr-447	130	47	,	,	PUNCT
ftr-447	130	48	reductions	reduction	NOUN
ftr-447	130	49	in	in	ADP
ftr-447	130	50	earnings	earning	NOUN
ftr-447	130	51	and	and	CCONJ
ftr-447	130	52	profits	profit	NOUN
ftr-447	130	53	for	for	ADP
ftr-447	130	54	a	a	DET
ftr-447	130	55	foreign	foreign	ADJ
ftr-447	130	56	subsidiary	subsidiary	NOUN
ftr-447	130	57	of	of	ADP
ftr-447	130	58	a	a	DET
ftr-447	130	59	u.s	u.s	PROPN
ftr-447	130	60	.	.	PROPN
ftr-447	130	61	company	company	NOUN
ftr-447	130	62	.	.	PUNCT
ftr-447	131	1	section	section	PROPN
ftr-447	131	2	404a	404a	PROPN
ftr-447	131	3	,	,	PUNCT
ftr-447	131	4	which	which	PRON
ftr-447	131	5	has	have	AUX
ftr-447	131	6	had	have	VERB
ftr-447	131	7	a	a	DET
ftr-447	131	8	textured	textured	ADJ
ftr-447	131	9	history	history	NOUN
ftr-447	131	10	since	since	SCONJ
ftr-447	131	11	its	its	PRON
ftr-447	131	12	enactment	enactment	NOUN
ftr-447	131	13	in	in	ADP
ftr-447	131	14	1980	1980	NUM
ftr-447	131	15	,	,	PUNCT
ftr-447	131	16	involves	involve	VERB
ftr-447	131	17	a	a	DET
ftr-447	131	18	highly	highly	ADV
ftr-447	131	19	complex	complex	ADJ
ftr-447	131	20	set	set	NOUN
ftr-447	131	21	of	of	ADP
ftr-447	131	22	rules	rule	NOUN
ftr-447	131	23	,	,	PUNCT
ftr-447	131	24	most	most	ADJ
ftr-447	131	25	of	of	ADP
ftr-447	131	26	which	which	PRON
ftr-447	131	27	are	be	AUX
ftr-447	131	28	beyond	beyond	ADP
ftr-447	131	29	the	the	DET
ftr-447	131	30	scope	scope	NOUN
ftr-447	131	31	of	of	ADP
ftr-447	131	32	this	this	DET
ftr-447	131	33	article	article	NOUN
ftr-447	131	34	.	.	PUNCT
ftr-447	132	1	what	what	PRON
ftr-447	132	2	is	be	AUX
ftr-447	132	3	most	most	ADV
ftr-447	132	4	important	important	ADJ
ftr-447	132	5	is	be	AUX
ftr-447	132	6	the	the	DET
ftr-447	132	7	fact	fact	NOUN
ftr-447	132	8	that	that	SCONJ
ftr-447	132	9	section	section	NOUN
ftr-447	132	10	404a	404a	PROPN
ftr-447	132	11	arrangements	arrangement	NOUN
ftr-447	132	12	,	,	PUNCT
ftr-447	132	13	for	for	ADP
ftr-447	132	14	various	various	ADJ
ftr-447	132	15	reasons	reason	NOUN
ftr-447	132	16	,	,	PUNCT
ftr-447	132	17	impose	impose	VERB
ftr-447	132	18	significant	significant	ADJ
ftr-447	132	19	constraints	constraint	NOUN
ftr-447	132	20	in	in	ADP
ftr-447	132	21	order	order	NOUN
ftr-447	132	22	to	to	PART
ftr-447	132	23	realize	realize	VERB
ftr-447	132	24	the	the	DET
ftr-447	132	25	benefits	benefit	NOUN
ftr-447	132	26	of	of	ADP
ftr-447	132	27	the	the	DET
ftr-447	132	28	election	election	NOUN
ftr-447	132	29	.	.	PUNCT
ftr-447	133	1	first	first	ADV
ftr-447	133	2	,	,	PUNCT
ftr-447	133	3	as	as	ADP
ftr-447	133	4	a	a	DET
ftr-447	133	5	condition	condition	NOUN
ftr-447	133	6	for	for	ADP
ftr-447	133	7	electing	elect	VERB
ftr-447	133	8	section	section	NOUN
ftr-447	133	9	404a	404a	PROPN
ftr-447	133	10	treatment	treatment	NOUN
ftr-447	133	11	for	for	ADP
ftr-447	133	12	a	a	DET
ftr-447	133	13	funded	fund	VERB
ftr-447	133	14	arrangement	arrangement	NOUN
ftr-447	133	15	,	,	PUNCT
ftr-447	133	16	90	90	NUM
ftr-447	133	17	%	%	NOUN
ftr-447	133	18	or	or	CCONJ
ftr-447	133	19	more	more	ADJ
ftr-447	133	20	of	of	ADP
ftr-447	133	21	the	the	DET
ftr-447	133	22	amounts	amount	NOUN
ftr-447	133	23	taken	take	VERB
ftr-447	133	24	into	into	ADP
ftr-447	133	25	account	account	NOUN
ftr-447	133	26	for	for	ADP
ftr-447	133	27	any	any	DET
ftr-447	133	28	taxable	taxable	ADJ
ftr-447	133	29	year	year	NOUN
ftr-447	133	30	under	under	ADP
ftr-447	133	31	the	the	DET
ftr-447	133	32	plan	plan	NOUN
ftr-447	133	33	must	must	AUX
ftr-447	133	34	be	be	AUX
ftr-447	133	35	attributable	attributable	ADJ
ftr-447	133	36	to	to	ADP
ftr-447	133	37	services	service	NOUN
ftr-447	133	38	performed	perform	VERB
ftr-447	133	39	by	by	ADP
ftr-447	133	40	nonresident	nonresident	ADJ
ftr-447	133	41	aliens	alien	NOUN
ftr-447	133	42	whose	whose	DET
ftr-447	133	43	compensation	compensation	NOUN
ftr-447	133	44	is	be	AUX
ftr-447	133	45	not	not	PART
ftr-447	133	46	subject	subject	ADJ
ftr-447	133	47	to	to	ADP
ftr-447	133	48	u.s	u.s	PROPN
ftr-447	133	49	.	.	PROPN
ftr-447	133	50	federal	federal	ADJ
ftr-447	133	51	income	income	NOUN
ftr-447	133	52	tax	tax	NOUN
ftr-447	133	53	.	.	PUNCT
ftr-447	134	1	second	second	ADJ
ftr-447	134	2	,	,	PUNCT
ftr-447	134	3	15	15	NUM
ftr-447	134	4	.	.	PUNCT
ftr-447	134	5	irc	irc	VERB
ftr-447	134	6	§	§	PROPN
ftr-447	134	7	§	§	PROPN
ftr-447	134	8	871(a)(1)(a	871(a)(1)(a	NUM
ftr-447	134	9	)	)	PUNCT
ftr-447	134	10	.	.	PUNCT
ftr-447	135	1	16	16	NUM
ftr-447	135	2	.	.	PUNCT
ftr-447	136	1	this	this	DET
ftr-447	136	2	article	article	NOUN
ftr-447	136	3	does	do	AUX
ftr-447	136	4	not	not	PART
ftr-447	136	5	discuss	discuss	VERB
ftr-447	136	6	the	the	DET
ftr-447	136	7	implication	implication	NOUN
ftr-447	136	8	of	of	ADP
ftr-447	136	9	certain	certain	ADJ
ftr-447	136	10	proposed	propose	VERB
ftr-447	136	11	regulations	regulation	NOUN
ftr-447	136	12	issued	issue	VERB
ftr-447	136	13	under	under	ADP
ftr-447	136	14	§	§	PROPN
ftr-447	136	15	1032	1032	NUM
ftr-447	136	16	associated	associate	VERB
ftr-447	136	17	with	with	ADP
ftr-447	136	18	the	the	DET
ftr-447	136	19	relief	relief	NOUN
ftr-447	136	20	of	of	ADP
ftr-447	136	21	certain	certain	ADJ
ftr-447	136	22	u.s	u.s	PROPN
ftr-447	136	23	.	.	PROPN
ftr-447	136	24	federal	federal	ADJ
ftr-447	136	25	income	income	NOUN
ftr-447	136	26	tax	tax	NOUN
ftr-447	136	27	issues	issue	NOUN
ftr-447	136	28	in	in	ADP
ftr-447	136	29	the	the	DET
ftr-447	136	30	affiliated	affiliated	ADJ
ftr-447	136	31	group	group	NOUN
ftr-447	136	32	environment	environment	NOUN
ftr-447	136	33	regarding	regard	VERB
ftr-447	136	34	the	the	DET
ftr-447	136	35	so	so	ADV
ftr-447	136	36	-	-	PUNCT
ftr-447	136	37	called	call	VERB
ftr-447	136	38	zero	zero	NUM
ftr-447	136	39	-	-	PUNCT
ftr-447	136	40	basis	basis	NOUN
ftr-447	136	41	issue	issue	NOUN
ftr-447	136	42	.	.	PUNCT
ftr-447	137	1	[	[	X
ftr-447	137	2	vol	vol	NOUN
ftr-447	137	3	4:6	4:6	NUM
ftr-447	137	4	recent	recent	ADJ
ftr-447	137	5	changes	change	NOUN
ftr-447	137	6	for	for	ADP
ftr-447	137	7	foreign	foreign	ADJ
ftr-447	137	8	compensatory	compensatory	ADJ
ftr-447	137	9	tnsts	tnst	NOUN
ftr-447	137	10	deductions	deduction	NOUN
ftr-447	137	11	are	be	AUX
ftr-447	137	12	subject	subject	ADJ
ftr-447	137	13	to	to	ADP
ftr-447	137	14	similar	similar	ADJ
ftr-447	137	15	limits	limit	NOUN
ftr-447	137	16	imposed	impose	VERB
ftr-447	137	17	by	by	ADP
ftr-447	137	18	the	the	DET
ftr-447	137	19	rules	rule	NOUN
ftr-447	137	20	applicable	applicable	ADJ
ftr-447	137	21	to	to	ADP
ftr-447	137	22	u.s	u.s	PROPN
ftr-447	137	23	.	.	PROPN
ftr-447	137	24	tax	tax	PROPN
ftr-447	137	25	qualified	qualified	ADJ
ftr-447	137	26	retirement	retirement	NOUN
ftr-447	137	27	plans	plan	NOUN
ftr-447	137	28	.	.	PUNCT
ftr-447	138	1	third	third	ADJ
ftr-447	138	2	,	,	PUNCT
ftr-447	138	3	deductions	deduction	NOUN
ftr-447	138	4	are	be	AUX
ftr-447	138	5	permitted	permit	VERB
ftr-447	138	6	only	only	ADV
ftr-447	138	7	if	if	SCONJ
ftr-447	138	8	the	the	DET
ftr-447	138	9	trust	trust	NOUN
ftr-447	138	10	(	(	PUNCT
ftr-447	138	11	or	or	CCONJ
ftr-447	138	12	the	the	DET
ftr-447	138	13	equivalent	equivalent	NOUN
ftr-447	138	14	of	of	ADP
ftr-447	138	15	a	a	DET
ftr-447	138	16	trust	trust	NOUN
ftr-447	138	17	)	)	PUNCT
ftr-447	138	18	"	"	PUNCT
ftr-447	138	19	meets	meet	VERB
ftr-447	138	20	the	the	DET
ftr-447	138	21	requirements	requirement	NOUN
ftr-447	138	22	of	of	ADP
ftr-447	138	23	section	section	NOUN
ftr-447	138	24	401(a)(2	401(a)(2	NOUN
ftr-447	138	25	)	)	PUNCT
ftr-447	138	26	.	.	PUNCT
ftr-447	139	1	"	"	PUNCT
ftr-447	139	2	'	'	PUNCT
ftr-447	139	3	7	7	NUM
ftr-447	139	4	in	in	ADP
ftr-447	139	5	many	many	ADJ
ftr-447	139	6	jurisdictions	jurisdiction	NOUN
ftr-447	139	7	,	,	PUNCT
ftr-447	139	8	the	the	DET
ftr-447	139	9	concept	concept	NOUN
ftr-447	139	10	of	of	ADP
ftr-447	139	11	a	a	DET
ftr-447	139	12	trust	trust	NOUN
ftr-447	139	13	does	do	AUX
ftr-447	139	14	not	not	PART
ftr-447	139	15	exist	exist	VERB
ftr-447	139	16	.	.	PUNCT
ftr-447	140	1	creating	create	VERB
ftr-447	140	2	functional	functional	ADJ
ftr-447	140	3	equivalents	equivalent	NOUN
ftr-447	140	4	to	to	ADP
ftr-447	140	5	a	a	DET
ftr-447	140	6	trust	trust	NOUN
ftr-447	140	7	can	can	AUX
ftr-447	140	8	sometimes	sometimes	ADV
ftr-447	140	9	be	be	AUX
ftr-447	140	10	problematic	problematic	ADJ
ftr-447	140	11	under	under	ADP
ftr-447	140	12	foreign	foreign	ADJ
ftr-447	140	13	law	law	NOUN
ftr-447	140	14	,	,	PUNCT
ftr-447	140	15	since	since	SCONJ
ftr-447	140	16	meeting	meet	VERB
ftr-447	140	17	the	the	DET
ftr-447	140	18	tests	test	NOUN
ftr-447	140	19	required	require	VERB
ftr-447	140	20	by	by	ADP
ftr-447	140	21	proposed	propose	VERB
ftr-447	140	22	regulations	regulation	NOUN
ftr-447	140	23	issued	issue	VERB
ftr-447	140	24	under	under	ADP
ftr-447	140	25	section	section	NOUN
ftr-447	140	26	404a	404a	PROPN
ftr-447	140	27	for	for	ADP
ftr-447	140	28	determining	determine	VERB
ftr-447	140	29	whether	whether	SCONJ
ftr-447	140	30	an	an	DET
ftr-447	140	31	arrangement	arrangement	NOUN
ftr-447	140	32	is	be	AUX
ftr-447	140	33	a	a	DET
ftr-447	140	34	functional	functional	ADJ
ftr-447	140	35	equivalent	equivalent	NOUN
ftr-447	140	36	of	of	ADP
ftr-447	140	37	a	a	DET
ftr-447	140	38	trust	trust	NOUN
ftr-447	140	39	often	often	ADV
ftr-447	140	40	turns	turn	VERB
ftr-447	140	41	on	on	ADP
ftr-447	140	42	foreign	foreign	ADJ
ftr-447	140	43	legal	legal	ADJ
ftr-447	140	44	interpretations	interpretation	NOUN
ftr-447	140	45	not	not	PART
ftr-447	140	46	necessarily	necessarily	ADV
ftr-447	140	47	suited	suited	ADJ
ftr-447	140	48	to	to	ADP
ftr-447	140	49	the	the	DET
ftr-447	140	50	task	task	NOUN
ftr-447	140	51	.	.	PUNCT
ftr-447	141	1	moreover	moreover	ADV
ftr-447	141	2	,	,	PUNCT
ftr-447	141	3	the	the	DET
ftr-447	141	4	use	use	NOUN
ftr-447	141	5	of	of	ADP
ftr-447	141	6	such	such	ADJ
ftr-447	141	7	arrangements	arrangement	NOUN
ftr-447	141	8	may	may	AUX
ftr-447	141	9	often	often	ADV
ftr-447	141	10	result	result	VERB
ftr-447	141	11	in	in	ADP
ftr-447	141	12	adverse	adverse	ADJ
ftr-447	141	13	tax	tax	NOUN
ftr-447	141	14	consequences	consequence	NOUN
ftr-447	141	15	to	to	ADP
ftr-447	141	16	participants	participant	NOUN
ftr-447	141	17	under	under	ADP
ftr-447	141	18	foreign	foreign	ADJ
ftr-447	141	19	law	law	NOUN
ftr-447	141	20	.	.	PUNCT
ftr-447	142	1	equally	equally	ADV
ftr-447	142	2	problematic	problematic	ADJ
ftr-447	142	3	,	,	PUNCT
ftr-447	142	4	even	even	ADV
ftr-447	142	5	in	in	ADP
ftr-447	142	6	jurisdictions	jurisdiction	NOUN
ftr-447	142	7	which	which	PRON
ftr-447	142	8	are	be	AUX
ftr-447	142	9	home	home	NOUN
ftr-447	142	10	to	to	ADP
ftr-447	142	11	trusts	trust	NOUN
ftr-447	142	12	,	,	PUNCT
ftr-447	142	13	is	be	AUX
ftr-447	142	14	the	the	DET
ftr-447	142	15	"	"	PUNCT
ftr-447	142	16	exclusive	exclusive	ADJ
ftr-447	142	17	benefit	benefit	NOUN
ftr-447	142	18	"	"	PUNCT
ftr-447	142	19	rule	rule	NOUN
ftr-447	142	20	of	of	ADP
ftr-447	142	21	section	section	NOUN
ftr-447	142	22	401(a)(2	401(a)(2	NOUN
ftr-447	142	23	)	)	PUNCT
ftr-447	142	24	which	which	PRON
ftr-447	142	25	mandates	mandate	VERB
ftr-447	142	26	that	that	SCONJ
ftr-447	142	27	no	no	DET
ftr-447	142	28	assets	asset	NOUN
ftr-447	142	29	of	of	ADP
ftr-447	142	30	the	the	DET
ftr-447	142	31	trust	trust	NOUN
ftr-447	142	32	may	may	AUX
ftr-447	142	33	be	be	AUX
ftr-447	142	34	used	use	VERB
ftr-447	142	35	other	other	ADJ
ftr-447	142	36	than	than	ADP
ftr-447	142	37	for	for	ADP
ftr-447	142	38	the	the	DET
ftr-447	142	39	"	"	PUNCT
ftr-447	142	40	exclusive	exclusive	ADJ
ftr-447	142	41	benefit	benefit	NOUN
ftr-447	142	42	"	"	PUNCT
ftr-447	142	43	of	of	ADP
ftr-447	142	44	the	the	DET
ftr-447	142	45	employee	employee	NOUN
ftr-447	142	46	beneficiary	beneficiary	NOUN
ftr-447	142	47	.	.	PUNCT
ftr-447	143	1	proposed	propose	VERB
ftr-447	143	2	regulations	regulation	NOUN
ftr-447	143	3	issued	issue	VERB
ftr-447	143	4	under	under	ADP
ftr-447	143	5	section	section	NOUN
ftr-447	143	6	404a	404a	PROPN
ftr-447	143	7	indicate	indicate	VERB
ftr-447	143	8	that	that	SCONJ
ftr-447	143	9	trusts	trust	NOUN
ftr-447	143	10	which	which	PRON
ftr-447	143	11	lend	lend	VERB
ftr-447	143	12	its	its	PRON
ftr-447	143	13	assets	asset	NOUN
ftr-447	143	14	back	back	ADV
ftr-447	143	15	to	to	ADP
ftr-447	143	16	the	the	DET
ftr-447	143	17	employer	employer	NOUN
ftr-447	143	18	would	would	AUX
ftr-447	143	19	not	not	PART
ftr-447	143	20	satisfy	satisfy	VERB
ftr-447	143	21	this	this	DET
ftr-447	143	22	requirement	requirement	NOUN
ftr-447	143	23	;	;	PUNCT
ftr-447	143	24	nor	nor	CCONJ
ftr-447	143	25	will	will	AUX
ftr-447	143	26	a	a	DET
ftr-447	143	27	reversion	reversion	NOUN
ftr-447	143	28	of	of	ADP
ftr-447	143	29	plan	plan	NOUN
ftr-447	143	30	assets	asset	NOUN
ftr-447	143	31	to	to	ADP
ftr-447	143	32	the	the	DET
ftr-447	143	33	benefit	benefit	NOUN
ftr-447	143	34	of	of	ADP
ftr-447	143	35	the	the	DET
ftr-447	143	36	employer	employer	NOUN
ftr-447	143	37	before	before	ADP
ftr-447	143	38	the	the	DET
ftr-447	143	39	satisfaction	satisfaction	NOUN
ftr-447	143	40	of	of	ADP
ftr-447	143	41	plan	plan	NOUN
ftr-447	143	42	liabilities	liability	NOUN
ftr-447	143	43	.	.	PUNCT
ftr-447	144	1	additionally	additionally	ADV
ftr-447	144	2	,	,	PUNCT
ftr-447	144	3	the	the	DET
ftr-447	144	4	proposed	propose	VERB
ftr-447	144	5	regulations	regulation	NOUN
ftr-447	144	6	indicate	indicate	VERB
ftr-447	144	7	that	that	SCONJ
ftr-447	144	8	one	one	NUM
ftr-447	144	9	factor	factor	NOUN
ftr-447	144	10	in	in	ADP
ftr-447	144	11	satisfying	satisfy	VERB
ftr-447	144	12	the	the	DET
ftr-447	144	13	exclusive	exclusive	ADJ
ftr-447	144	14	benefit	benefit	NOUN
ftr-447	144	15	rule	rule	NOUN
ftr-447	144	16	is	be	AUX
ftr-447	144	17	whether	whether	SCONJ
ftr-447	144	18	the	the	DET
ftr-447	144	19	trust	trust	NOUN
ftr-447	144	20	has	have	AUX
ftr-447	144	21	been	be	AUX
ftr-447	144	22	engaged	engage	VERB
ftr-447	144	23	in	in	ADP
ftr-447	144	24	any	any	DET
ftr-447	144	25	"	"	PUNCT
ftr-447	144	26	prohibited	prohibit	VERB
ftr-447	144	27	transaction	transaction	NOUN
ftr-447	144	28	"	"	PUNCT
ftr-447	144	29	under	under	ADP
ftr-447	144	30	section	section	NOUN
ftr-447	144	31	4975(c)(1	4975(c)(1	NUM
ftr-447	144	32	)	)	PUNCT
ftr-447	144	33	.	.	PUNCT
ftr-447	145	1	a	a	DET
ftr-447	145	2	legal	legal	ADJ
ftr-447	145	3	regime	regime	NOUN
ftr-447	145	4	that	that	PRON
ftr-447	145	5	is	be	AUX
ftr-447	145	6	unique	unique	ADJ
ftr-447	145	7	to	to	ADP
ftr-447	145	8	u.s	u.s	PROPN
ftr-447	145	9	.	.	PROPN
ftr-447	145	10	tax	tax	NOUN
ftr-447	145	11	and	and	CCONJ
ftr-447	145	12	pension	pension	NOUN
ftr-447	145	13	law	law	NOUN
ftr-447	145	14	,	,	PUNCT
ftr-447	145	15	these	these	DET
ftr-447	145	16	"	"	PUNCT
ftr-447	145	17	prohibited	prohibit	VERB
ftr-447	145	18	transaction	transaction	NOUN
ftr-447	145	19	"	"	PUNCT
ftr-447	145	20	rules	rule	NOUN
ftr-447	145	21	are	be	AUX
ftr-447	145	22	enormously	enormously	ADV
ftr-447	145	23	complicated	complicated	ADJ
ftr-447	145	24	and	and	CCONJ
ftr-447	145	25	can	can	AUX
ftr-447	145	26	easily	easily	ADV
ftr-447	145	27	be	be	AUX
ftr-447	145	28	violated	violate	VERB
ftr-447	145	29	by	by	ADP
ftr-447	145	30	a	a	DET
ftr-447	145	31	foreign	foreign	ADJ
ftr-447	145	32	trust	trust	NOUN
ftr-447	145	33	.	.	PUNCT
ftr-447	146	1	in	in	ADP
ftr-447	146	2	addition	addition	NOUN
ftr-447	146	3	to	to	ADP
ftr-447	146	4	being	be	AUX
ftr-447	146	5	unfamiliar	unfamiliar	ADJ
ftr-447	146	6	with	with	ADP
ftr-447	146	7	the	the	DET
ftr-447	146	8	prohibited	prohibit	VERB
ftr-447	146	9	transaction	transaction	NOUN
ftr-447	146	10	regime	regime	NOUN
ftr-447	146	11	,	,	PUNCT
ftr-447	146	12	most	most	ADJ
ftr-447	146	13	foreign	foreign	ADJ
ftr-447	146	14	jurisdictions	jurisdiction	NOUN
ftr-447	146	15	are	be	AUX
ftr-447	146	16	unfamiliar	unfamiliar	ADJ
ftr-447	146	17	with	with	ADP
ftr-447	146	18	even	even	ADV
ftr-447	146	19	the	the	DET
ftr-447	146	20	more	more	ADV
ftr-447	146	21	general	general	ADJ
ftr-447	146	22	"	"	PUNCT
ftr-447	146	23	exclusive	exclusive	ADJ
ftr-447	146	24	benefit	benefit	NOUN
ftr-447	146	25	"	"	PUNCT
ftr-447	146	26	concepts	concept	NOUN
ftr-447	146	27	.	.	PUNCT
ftr-447	147	1	indeed	indeed	ADV
ftr-447	147	2	,	,	PUNCT
ftr-447	147	3	certain	certain	ADJ
ftr-447	147	4	conditions	condition	NOUN
ftr-447	147	5	which	which	PRON
ftr-447	147	6	attach	attach	VERB
ftr-447	147	7	to	to	ADP
ftr-447	147	8	this	this	DET
ftr-447	147	9	"	"	PUNCT
ftr-447	147	10	exclusive	exclusive	ADJ
ftr-447	147	11	benefit	benefit	NOUN
ftr-447	147	12	"	"	PUNCT
ftr-447	147	13	rule	rule	NOUN
ftr-447	147	14	may	may	AUX
ftr-447	147	15	conflict	conflict	VERB
ftr-447	147	16	with	with	ADP
ftr-447	147	17	the	the	DET
ftr-447	147	18	rules	rule	NOUN
ftr-447	147	19	in	in	ADP
ftr-447	147	20	many	many	ADJ
ftr-447	147	21	foreign	foreign	ADJ
ftr-447	147	22	jurisdictions	jurisdiction	NOUN
ftr-447	147	23	,	,	PUNCT
ftr-447	147	24	for	for	ADP
ftr-447	147	25	example	example	NOUN
ftr-447	147	26	the	the	DET
ftr-447	147	27	united	united	ADJ
ftr-447	147	28	kingdom	kingdom	PROPN
ftr-447	147	29	.	.	PUNCT
ftr-447	148	1	consequently	consequently	ADV
ftr-447	148	2	,	,	PUNCT
ftr-447	148	3	many	many	ADJ
ftr-447	148	4	foreign	foreign	ADJ
ftr-447	148	5	deferred	defer	VERB
ftr-447	148	6	compensatory	compensatory	ADJ
ftr-447	148	7	arrangements	arrangement	NOUN
ftr-447	148	8	may	may	AUX
ftr-447	148	9	have	have	VERB
ftr-447	148	10	difficulty	difficulty	NOUN
ftr-447	148	11	satisfying	satisfy	VERB
ftr-447	148	12	the	the	DET
ftr-447	148	13	conditions	condition	NOUN
ftr-447	148	14	of	of	ADP
ftr-447	148	15	section	section	NOUN
ftr-447	148	16	404a	404a	PROPN
ftr-447	148	17	.	.	PUNCT
ftr-447	149	1	a	a	DET
ftr-447	149	2	foreign	foreign	ADJ
ftr-447	149	3	deferred	defer	VERB
ftr-447	149	4	compensation	compensation	NOUN
ftr-447	149	5	arrangement	arrangement	NOUN
ftr-447	149	6	which	which	PRON
ftr-447	149	7	does	do	AUX
ftr-447	149	8	not	not	PART
ftr-447	149	9	or	or	CCONJ
ftr-447	149	10	can	can	AUX
ftr-447	149	11	not	not	PART
ftr-447	149	12	rely	rely	VERB
ftr-447	149	13	on	on	ADP
ftr-447	149	14	a	a	DET
ftr-447	149	15	section	section	NOUN
ftr-447	149	16	404a	404a	PROPN
ftr-447	149	17	election	election	NOUN
ftr-447	149	18	may	may	AUX
ftr-447	149	19	be	be	AUX
ftr-447	149	20	governed	govern	VERB
ftr-447	149	21	by	by	ADP
ftr-447	149	22	section	section	NOUN
ftr-447	149	23	402(b	402(b	PROPN
ftr-447	149	24	)	)	PUNCT
ftr-447	149	25	.	.	PUNCT
ftr-447	150	1	section	section	NOUN
ftr-447	150	2	402(b	402(b	PROPN
ftr-447	150	3	)	)	PUNCT
ftr-447	150	4	,	,	PUNCT
ftr-447	150	5	however	however	ADV
ftr-447	150	6	,	,	PUNCT
ftr-447	150	7	applies	apply	VERB
ftr-447	150	8	both	both	PRON
ftr-447	150	9	to	to	ADP
ftr-447	150	10	domestic	domestic	ADJ
ftr-447	150	11	and	and	CCONJ
ftr-447	150	12	foreign	foreign	ADJ
ftr-447	150	13	arrangements	arrangement	NOUN
ftr-447	150	14	,	,	PUNCT
ftr-447	150	15	including	include	VERB
ftr-447	150	16	plans	plan	NOUN
ftr-447	150	17	of	of	ADP
ftr-447	150	18	foreign	foreign	ADJ
ftr-447	150	19	companies	company	NOUN
ftr-447	150	20	that	that	PRON
ftr-447	150	21	benefit	benefit	VERB
ftr-447	150	22	u.s	u.s	PROPN
ftr-447	150	23	.	.	PROPN
ftr-447	150	24	persons	person	NOUN
ftr-447	150	25	,	,	PUNCT
ftr-447	150	26	plans	plan	NOUN
ftr-447	150	27	of	of	ADP
ftr-447	150	28	u.s	u.s	PROPN
ftr-447	150	29	.	.	PROPN
ftr-447	150	30	subsidiaries	subsidiary	NOUN
ftr-447	150	31	of	of	ADP
ftr-447	150	32	foreign	foreign	ADJ
ftr-447	150	33	companies	company	NOUN
ftr-447	150	34	as	as	ADV
ftr-447	150	35	well	well	ADV
ftr-447	150	36	as	as	ADP
ftr-447	150	37	those	those	DET
ftr-447	150	38	plans	plan	NOUN
ftr-447	150	39	of	of	ADP
ftr-447	150	40	a	a	DET
ftr-447	150	41	u.s	u.s	PROPN
ftr-447	150	42	.	.	PROPN
ftr-447	150	43	company	company	NOUN
ftr-447	150	44	's	's	PART
ftr-447	150	45	foreign	foreign	ADJ
ftr-447	150	46	operations	operation	NOUN
ftr-447	150	47	.	.	PUNCT
ftr-447	151	1	in	in	ADP
ftr-447	151	2	effect	effect	NOUN
ftr-447	151	3	,	,	PUNCT
ftr-447	151	4	pursuant	pursuant	ADJ
ftr-447	151	5	to	to	ADP
ftr-447	151	6	sections	section	NOUN
ftr-447	151	7	402(b)(1	402(b)(1	NUM
ftr-447	151	8	)	)	PUNCT
ftr-447	151	9	and	and	CCONJ
ftr-447	151	10	83	83	NUM
ftr-447	151	11	,	,	PUNCT
ftr-447	151	12	employer	employer	NOUN
ftr-447	151	13	contributions	contribution	NOUN
ftr-447	151	14	to	to	ADP
ftr-447	151	15	a	a	DET
ftr-447	151	16	secular	secular	ADJ
ftr-447	151	17	trust	trust	NOUN
ftr-447	151	18	are	be	AUX
ftr-447	151	19	taxed	tax	VERB
ftr-447	151	20	to	to	ADP
ftr-447	151	21	the	the	DET
ftr-447	151	22	employee	employee	NOUN
ftr-447	151	23	at	at	ADP
ftr-447	151	24	the	the	DET
ftr-447	151	25	first	first	ADJ
ftr-447	151	26	time	time	NOUN
ftr-447	151	27	the	the	DET
ftr-447	151	28	employee	employee	NOUN
ftr-447	151	29	's	's	PART
ftr-447	151	30	rights	right	NOUN
ftr-447	151	31	therein	therein	ADV
ftr-447	151	32	are	be	AUX
ftr-447	151	33	transferable	transferable	ADJ
ftr-447	151	34	or	or	CCONJ
ftr-447	151	35	nonforfeitable	nonforfeitable	ADJ
ftr-447	151	36	,	,	PUNCT
ftr-447	151	37	and	and	CCONJ
ftr-447	151	38	the	the	DET
ftr-447	151	39	tax	tax	NOUN
ftr-447	151	40	is	be	AUX
ftr-447	151	41	on	on	ADP
ftr-447	151	42	the	the	DET
ftr-447	151	43	value	value	NOUN
ftr-447	151	44	of	of	ADP
ftr-447	151	45	his	his	PRON
ftr-447	151	46	interest	interest	NOUN
ftr-447	151	47	at	at	ADP
ftr-447	151	48	that	that	DET
ftr-447	151	49	time	time	NOUN
ftr-447	151	50	.	.	PUNCT
ftr-447	152	1	to	to	ADP
ftr-447	152	2	the	the	DET
ftr-447	152	3	extent	extent	NOUN
ftr-447	152	4	that	that	PRON
ftr-447	152	5	amounts	amount	VERB
ftr-447	152	6	vest	vest	NOUN
ftr-447	152	7	only	only	ADV
ftr-447	152	8	some	some	DET
ftr-447	152	9	time	time	NOUN
ftr-447	152	10	after	after	SCONJ
ftr-447	152	11	the	the	DET
ftr-447	152	12	related	related	ADJ
ftr-447	152	13	contribution	contribution	NOUN
ftr-447	152	14	is	be	AUX
ftr-447	152	15	made	make	VERB
ftr-447	152	16	,	,	PUNCT
ftr-447	152	17	the	the	DET
ftr-447	152	18	employee	employee	NOUN
ftr-447	152	19	's	's	PART
ftr-447	152	20	inclusion	inclusion	NOUN
ftr-447	152	21	in	in	ADP
ftr-447	152	22	income	income	NOUN
ftr-447	152	23	is	be	AUX
ftr-447	152	24	the	the	DET
ftr-447	152	25	value	value	NOUN
ftr-447	152	26	of	of	ADP
ftr-447	152	27	his	his	PRON
ftr-447	152	28	interest	interest	NOUN
ftr-447	152	29	when	when	SCONJ
ftr-447	152	30	that	that	SCONJ
ftr-447	152	31	vesting	vest	VERB
ftr-447	152	32	event	event	NOUN
ftr-447	152	33	occurs	occur	VERB
ftr-447	152	34	.	.	PUNCT
ftr-447	153	1	upon	upon	SCONJ
ftr-447	153	2	distribution	distribution	NOUN
ftr-447	153	3	,	,	PUNCT
ftr-447	153	4	benefits	benefit	NOUN
ftr-447	153	5	are	be	AUX
ftr-447	153	6	generally	generally	ADV
ftr-447	153	7	taxed	tax	VERB
ftr-447	153	8	in	in	ADP
ftr-447	153	9	accordance	accordance	NOUN
ftr-447	153	10	with	with	ADP
ftr-447	153	11	section	section	NOUN
ftr-447	153	12	402(b)(2	402(b)(2	NUM
ftr-447	153	13	)	)	PUNCT
ftr-447	153	14	,	,	PUNCT
ftr-447	153	15	17	17	NUM
ftr-447	153	16	.	.	PUNCT
ftr-447	154	1	irc	irc	PROPN
ftr-447	154	2	§	§	PROPN
ftr-447	154	3	404a(b)(5)(a	404a(b)(5)(a	PROPN
ftr-447	154	4	)	)	PUNCT
ftr-447	154	5	.	.	PUNCT
ftr-447	155	1	19991	19991	NUM
ftr-447	155	2	florida	florida	PROPN
ftr-447	155	3	tax	tax	PROPN
ftr-447	155	4	review	review	NOUN
ftr-447	155	5	which	which	PRON
ftr-447	155	6	provides	provide	VERB
ftr-447	155	7	for	for	ADP
ftr-447	155	8	taxation	taxation	NOUN
ftr-447	155	9	under	under	ADP
ftr-447	155	10	the	the	DET
ftr-447	155	11	provisions	provision	NOUN
ftr-447	155	12	of	of	ADP
ftr-447	155	13	section	section	NOUN
ftr-447	155	14	72."8	72."8	NUM
ftr-447	155	15	because	because	SCONJ
ftr-447	155	16	the	the	DET
ftr-447	155	17	trust	trust	NOUN
ftr-447	155	18	is	be	AUX
ftr-447	155	19	treated	treat	VERB
ftr-447	155	20	as	as	ADP
ftr-447	155	21	a	a	DET
ftr-447	155	22	separate	separate	ADJ
ftr-447	155	23	entity	entity	NOUN
ftr-447	155	24	and	and	CCONJ
ftr-447	155	25	is	be	AUX
ftr-447	155	26	,	,	PUNCT
ftr-447	155	27	thus	thus	ADV
ftr-447	155	28	,	,	PUNCT
ftr-447	155	29	taxed	tax	VERB
ftr-447	155	30	on	on	ADP
ftr-447	155	31	earnings	earning	NOUN
ftr-447	155	32	during	during	ADP
ftr-447	155	33	the	the	DET
ftr-447	155	34	period	period	NOUN
ftr-447	155	35	of	of	ADP
ftr-447	155	36	deferral	deferral	ADJ
ftr-447	155	37	pursuant	pursuant	NOUN
ftr-447	155	38	to	to	ADP
ftr-447	155	39	section	section	NOUN
ftr-447	155	40	402(b)(3	402(b)(3	NOUN
ftr-447	155	41	)	)	PUNCT
ftr-447	155	42	,	,	PUNCT
ftr-447	155	43	under	under	ADP
ftr-447	155	44	sections	section	NOUN
ftr-447	155	45	402(b)(2	402(b)(2	NUM
ftr-447	155	46	)	)	PUNCT
ftr-447	155	47	and	and	CCONJ
ftr-447	155	48	402(b)(3	402(b)(3	NOUN
ftr-447	155	49	)	)	PUNCT
ftr-447	155	50	,	,	PUNCT
ftr-447	155	51	earnings	earning	NOUN
ftr-447	155	52	on	on	ADP
ftr-447	155	53	employer	employer	NOUN
ftr-447	155	54	contributions	contribution	NOUN
ftr-447	155	55	are	be	AUX
ftr-447	155	56	taxed	tax	VERB
ftr-447	155	57	to	to	ADP
ftr-447	155	58	the	the	DET
ftr-447	155	59	employee	employee	NOUN
ftr-447	155	60	when	when	SCONJ
ftr-447	155	61	distributed	distribute	VERB
ftr-447	155	62	,	,	PUNCT
ftr-447	155	63	even	even	ADV
ftr-447	155	64	though	though	SCONJ
ftr-447	155	65	they	they	PRON
ftr-447	155	66	were	be	AUX
ftr-447	155	67	previously	previously	ADV
ftr-447	155	68	taxed	tax	VERB
ftr-447	155	69	to	to	ADP
ftr-447	155	70	the	the	DET
ftr-447	155	71	trust	trust	NOUN
ftr-447	155	72	as	as	ADP
ftr-447	155	73	a	a	DET
ftr-447	155	74	separate	separate	ADJ
ftr-447	155	75	entity	entity	NOUN
ftr-447	155	76	.	.	PUNCT
ftr-447	156	1	thus	thus	ADV
ftr-447	156	2	,	,	PUNCT
ftr-447	156	3	section	section	NOUN
ftr-447	156	4	402(b	402(b	PROPN
ftr-447	156	5	)	)	PUNCT
ftr-447	156	6	arrangements	arrangement	NOUN
ftr-447	156	7	are	be	AUX
ftr-447	156	8	regimes	regime	NOUN
ftr-447	156	9	of	of	ADP
ftr-447	156	10	double	double	ADJ
ftr-447	156	11	taxation	taxation	NOUN
ftr-447	156	12	because	because	SCONJ
ftr-447	156	13	investment	investment	NOUN
ftr-447	156	14	income	income	NOUN
ftr-447	156	15	is	be	AUX
ftr-447	156	16	first	first	ADV
ftr-447	156	17	taxed	tax	VERB
ftr-447	156	18	to	to	ADP
ftr-447	156	19	the	the	DET
ftr-447	156	20	trust	trust	NOUN
ftr-447	156	21	,	,	PUNCT
ftr-447	156	22	and	and	CCONJ
ftr-447	156	23	after	after	ADP
ftr-447	156	24	reduction	reduction	NOUN
ftr-447	156	25	by	by	ADP
ftr-447	156	26	that	that	DET
ftr-447	156	27	first	first	ADJ
ftr-447	156	28	tax	tax	NOUN
ftr-447	156	29	on	on	ADP
ftr-447	156	30	the	the	DET
ftr-447	156	31	trust	trust	NOUN
ftr-447	156	32	,	,	PUNCT
ftr-447	156	33	is	be	AUX
ftr-447	156	34	secondarily	secondarily	ADV
ftr-447	156	35	taxable	taxable	ADJ
ftr-447	156	36	to	to	ADP
ftr-447	156	37	the	the	DET
ftr-447	156	38	employee	employee	NOUN
ftr-447	156	39	upon	upon	SCONJ
ftr-447	156	40	distribution	distribution	NOUN
ftr-447	156	41	.	.	PUNCT
ftr-447	157	1	in	in	ADP
ftr-447	157	2	this	this	DET
ftr-447	157	3	regard	regard	NOUN
ftr-447	157	4	,	,	PUNCT
ftr-447	157	5	a	a	DET
ftr-447	157	6	grantor	grantor	NOUN
ftr-447	157	7	trust	trust	NOUN
ftr-447	157	8	is	be	AUX
ftr-447	157	9	often	often	ADV
ftr-447	157	10	the	the	DET
ftr-447	157	11	preferred	preferred	ADJ
ftr-447	157	12	vehicle	vehicle	NOUN
ftr-447	157	13	in	in	ADP
ftr-447	157	14	deferred	defer	VERB
ftr-447	157	15	compensatory	compensatory	ADJ
ftr-447	157	16	arrangements	arrangement	NOUN
ftr-447	157	17	since	since	SCONJ
ftr-447	157	18	,	,	PUNCT
ftr-447	157	19	as	as	SCONJ
ftr-447	157	20	described	describe	VERB
ftr-447	157	21	above	above	ADV
ftr-447	157	22	,	,	PUNCT
ftr-447	157	23	the	the	DET
ftr-447	157	24	income	income	NOUN
ftr-447	157	25	of	of	ADP
ftr-447	157	26	the	the	DET
ftr-447	157	27	grantor	grantor	NOUN
ftr-447	157	28	trust	trust	NOUN
ftr-447	157	29	is	be	AUX
ftr-447	157	30	not	not	PART
ftr-447	157	31	separately	separately	ADV
ftr-447	157	32	taxable	taxable	ADJ
ftr-447	157	33	to	to	ADP
ftr-447	157	34	the	the	DET
ftr-447	157	35	trust	trust	NOUN
ftr-447	157	36	,	,	PUNCT
ftr-447	157	37	and	and	CCONJ
ftr-447	157	38	the	the	DET
ftr-447	157	39	employer	employer	NOUN
ftr-447	157	40	receives	receive	VERB
ftr-447	157	41	a	a	DET
ftr-447	157	42	deduction	deduction	NOUN
ftr-447	157	43	when	when	SCONJ
ftr-447	157	44	the	the	DET
ftr-447	157	45	benefits	benefit	NOUN
ftr-447	157	46	are	be	AUX
ftr-447	157	47	distributed	distribute	VERB
ftr-447	157	48	in	in	ADP
ftr-447	157	49	an	an	DET
ftr-447	157	50	amount	amount	NOUN
ftr-447	157	51	equal	equal	ADJ
ftr-447	157	52	to	to	ADP
ftr-447	157	53	the	the	DET
ftr-447	157	54	value	value	NOUN
ftr-447	157	55	of	of	ADP
ftr-447	157	56	the	the	DET
ftr-447	157	57	distribution	distribution	NOUN
ftr-447	157	58	at	at	ADP
ftr-447	157	59	that	that	DET
ftr-447	157	60	future	future	ADJ
ftr-447	157	61	time	time	NOUN
ftr-447	157	62	.	.	PUNCT
ftr-447	158	1	highly	highly	ADV
ftr-447	158	2	compensated	compensate	VERB
ftr-447	158	3	employees	employee	NOUN
ftr-447	158	4	within	within	ADP
ftr-447	158	5	the	the	DET
ftr-447	158	6	meaning	meaning	NOUN
ftr-447	158	7	of	of	ADP
ftr-447	158	8	section	section	NOUN
ftr-447	158	9	414(q	414(q	PROPN
ftr-447	158	10	)	)	PUNCT
ftr-447	158	11	are	be	AUX
ftr-447	158	12	treated	treat	VERB
ftr-447	158	13	more	more	ADV
ftr-447	158	14	severely	severely	ADV
ftr-447	158	15	.	.	PUNCT
ftr-447	159	1	specifically	specifically	ADV
ftr-447	159	2	,	,	PUNCT
ftr-447	159	3	these	these	DET
ftr-447	159	4	employees	employee	NOUN
ftr-447	159	5	are	be	AUX
ftr-447	159	6	taxed	tax	VERB
ftr-447	159	7	each	each	DET
ftr-447	159	8	year	year	NOUN
ftr-447	159	9	on	on	ADP
ftr-447	159	10	the	the	DET
ftr-447	159	11	excess	excess	NOUN
ftr-447	159	12	of	of	ADP
ftr-447	159	13	their	their	PRON
ftr-447	159	14	vested	vest	VERB
ftr-447	159	15	accrued	accrue	VERB
ftr-447	159	16	benefit	benefit	NOUN
ftr-447	159	17	over	over	ADP
ftr-447	159	18	the	the	DET
ftr-447	159	19	"	"	PUNCT
ftr-447	159	20	investment	investment	NOUN
ftr-447	159	21	in	in	ADP
ftr-447	159	22	the	the	DET
ftr-447	159	23	contract	contract	NOUN
ftr-447	159	24	.	.	PUNCT
ftr-447	159	25	"	"	PUNCT
ftr-447	160	1	19	19	NUM
ftr-447	160	2	this	this	PRON
ftr-447	160	3	means	mean	VERB
ftr-447	160	4	that	that	SCONJ
ftr-447	160	5	highly	highly	ADV
ftr-447	160	6	compensated	compensate	VERB
ftr-447	160	7	employees	employee	NOUN
ftr-447	160	8	are	be	AUX
ftr-447	160	9	currently	currently	ADV
ftr-447	160	10	taxed	tax	VERB
ftr-447	160	11	on	on	ADP
ftr-447	160	12	unrealized	unrealized	ADJ
ftr-447	160	13	appreciation	appreciation	NOUN
ftr-447	160	14	and	and	CCONJ
ftr-447	160	15	on	on	ADP
ftr-447	160	16	amounts	amount	NOUN
ftr-447	160	17	otherwise	otherwise	ADV
ftr-447	160	18	not	not	PART
ftr-447	160	19	subject	subject	ADJ
ftr-447	160	20	to	to	ADP
ftr-447	160	21	tax	tax	NOUN
ftr-447	160	22	,	,	PUNCT
ftr-447	160	23	such	such	ADJ
ftr-447	160	24	as	as	ADP
ftr-447	160	25	tax	tax	NOUN
ftr-447	160	26	-	-	PUNCT
ftr-447	160	27	exempt	exempt	ADJ
ftr-447	160	28	bonds	bond	NOUN
ftr-447	160	29	.	.	PUNCT
ftr-447	161	1	section	section	NOUN
ftr-447	161	2	404	404	NUM
ftr-447	161	3	provides	provide	VERB
ftr-447	161	4	that	that	SCONJ
ftr-447	161	5	the	the	DET
ftr-447	161	6	employer	employer	NOUN
ftr-447	161	7	is	be	AUX
ftr-447	161	8	entitled	entitle	VERB
ftr-447	161	9	to	to	ADP
ftr-447	161	10	a	a	DET
ftr-447	161	11	deduction	deduction	NOUN
ftr-447	161	12	of	of	ADP
ftr-447	161	13	an	an	DET
ftr-447	161	14	amount	amount	NOUN
ftr-447	161	15	equal	equal	ADJ
ftr-447	161	16	to	to	ADP
ftr-447	161	17	the	the	DET
ftr-447	161	18	employer	employer	NOUN
ftr-447	161	19	's	's	PART
ftr-447	161	20	contribution	contribution	NOUN
ftr-447	161	21	in	in	ADP
ftr-447	161	22	the	the	DET
ftr-447	161	23	taxable	taxable	ADJ
ftr-447	161	24	year	year	NOUN
ftr-447	161	25	in	in	ADP
ftr-447	161	26	which	which	PRON
ftr-447	161	27	an	an	DET
ftr-447	161	28	amount	amount	NOUN
ftr-447	161	29	attributable	attributable	ADJ
ftr-447	161	30	to	to	ADP
ftr-447	161	31	the	the	DET
ftr-447	161	32	contribution	contribution	NOUN
ftr-447	161	33	is	be	AUX
ftr-447	161	34	includable	includable	ADJ
ftr-447	161	35	in	in	ADP
ftr-447	161	36	the	the	DET
ftr-447	161	37	income	income	NOUN
ftr-447	161	38	of	of	ADP
ftr-447	161	39	the	the	DET
ftr-447	161	40	beneficiary	beneficiary	NOUN
ftr-447	161	41	of	of	ADP
ftr-447	161	42	the	the	DET
ftr-447	161	43	foreign	foreign	ADJ
ftr-447	161	44	trust	trust	NOUN
ftr-447	161	45	.	.	PUNCT
ftr-447	162	1	additional	additional	ADJ
ftr-447	162	2	requirements	requirement	NOUN
ftr-447	162	3	are	be	AUX
ftr-447	162	4	imposed	impose	VERB
ftr-447	162	5	under	under	ADP
ftr-447	162	6	section	section	NOUN
ftr-447	162	7	404(a)(5	404(a)(5	NUM
ftr-447	162	8	)	)	PUNCT
ftr-447	162	9	regarding	regard	VERB
ftr-447	162	10	the	the	DET
ftr-447	162	11	employer	employer	NOUN
ftr-447	162	12	's	's	PART
ftr-447	162	13	deduction	deduction	NOUN
ftr-447	162	14	.	.	PUNCT
ftr-447	163	1	that	that	DET
ftr-447	163	2	provision	provision	NOUN
ftr-447	163	3	requires	require	VERB
ftr-447	163	4	that	that	SCONJ
ftr-447	163	5	separate	separate	ADJ
ftr-447	163	6	accounts	account	NOUN
ftr-447	163	7	for	for	ADP
ftr-447	163	8	each	each	DET
ftr-447	163	9	individual	individual	ADJ
ftr-447	163	10	participant	participant	NOUN
ftr-447	163	11	must	must	AUX
ftr-447	163	12	be	be	AUX
ftr-447	163	13	maintained	maintain	VERB
ftr-447	163	14	under	under	ADP
ftr-447	163	15	the	the	DET
ftr-447	163	16	"	"	PUNCT
ftr-447	163	17	secular	secular	ADJ
ftr-447	163	18	"	"	PUNCT
ftr-447	163	19	trust	trust	NOUN
ftr-447	163	20	arrangement	arrangement	NOUN
ftr-447	163	21	in	in	ADP
ftr-447	163	22	order	order	NOUN
ftr-447	163	23	to	to	PART
ftr-447	163	24	provide	provide	VERB
ftr-447	163	25	the	the	DET
ftr-447	163	26	employer	employer	NOUN
ftr-447	163	27	a	a	DET
ftr-447	163	28	deduction	deduction	NOUN
ftr-447	163	29	for	for	ADP
ftr-447	163	30	its	its	PRON
ftr-447	163	31	contributions	contribution	NOUN
ftr-447	163	32	.	.	PUNCT
ftr-447	164	1	pursuant	pursuant	ADJ
ftr-447	164	2	to	to	ADP
ftr-447	164	3	section	section	NOUN
ftr-447	164	4	404(a)(5	404(a)(5	PROPN
ftr-447	164	5	)	)	PUNCT
ftr-447	164	6	,	,	PUNCT
ftr-447	164	7	the	the	DET
ftr-447	164	8	contributions	contribution	NOUN
ftr-447	164	9	may	may	AUX
ftr-447	164	10	be	be	AUX
ftr-447	164	11	deducted	deduct	VERB
ftr-447	164	12	by	by	ADP
ftr-447	164	13	the	the	DET
ftr-447	164	14	employer	employer	NOUN
ftr-447	164	15	at	at	ADP
ftr-447	164	16	the	the	DET
ftr-447	164	17	time	time	NOUN
ftr-447	164	18	the	the	DET
ftr-447	164	19	employee	employee	NOUN
ftr-447	164	20	is	be	AUX
ftr-447	164	21	taxed	tax	VERB
ftr-447	164	22	on	on	ADP
ftr-447	164	23	the	the	DET
ftr-447	164	24	contribution	contribution	NOUN
ftr-447	164	25	.	.	PUNCT
ftr-447	165	1	however	however	ADV
ftr-447	165	2	,	,	PUNCT
ftr-447	165	3	only	only	ADV
ftr-447	165	4	the	the	DET
ftr-447	165	5	amount	amount	NOUN
ftr-447	165	6	of	of	ADP
ftr-447	165	7	the	the	DET
ftr-447	165	8	original	original	ADJ
ftr-447	165	9	contribution	contribution	NOUN
ftr-447	165	10	is	be	AUX
ftr-447	165	11	deductible	deductible	ADJ
ftr-447	165	12	,	,	PUNCT
ftr-447	165	13	not	not	PART
ftr-447	165	14	the	the	DET
ftr-447	165	15	value	value	NOUN
ftr-447	165	16	of	of	ADP
ftr-447	165	17	the	the	DET
ftr-447	165	18	employee	employee	NOUN
ftr-447	165	19	's	's	PART
ftr-447	165	20	interest	interest	NOUN
ftr-447	165	21	at	at	ADP
ftr-447	165	22	that	that	DET
ftr-447	165	23	time	time	NOUN
ftr-447	165	24	.	.	PUNCT
ftr-447	166	1	pursuant	pursuant	ADJ
ftr-447	166	2	to	to	ADP
ftr-447	166	3	section	section	NOUN
ftr-447	166	4	402(b)(3	402(b)(3	NUM
ftr-447	166	5	)	)	PUNCT
ftr-447	166	6	,	,	PUNCT
ftr-447	166	7	the	the	DET
ftr-447	166	8	trust	trust	NOUN
ftr-447	166	9	(	(	PUNCT
ftr-447	166	10	not	not	PART
ftr-447	166	11	the	the	DET
ftr-447	166	12	employer	employer	NOUN
ftr-447	166	13	)	)	PUNCT
ftr-447	166	14	is	be	AUX
ftr-447	166	15	taxable	taxable	ADJ
ftr-447	166	16	as	as	ADP
ftr-447	166	17	a	a	DET
ftr-447	166	18	separate	separate	ADJ
ftr-447	166	19	entity	entity	NOUN
ftr-447	166	20	(	(	PUNCT
ftr-447	166	21	rather	rather	ADV
ftr-447	166	22	than	than	ADP
ftr-447	166	23	as	as	ADP
ftr-447	166	24	a	a	DET
ftr-447	166	25	grantor	grantor	NOUN
ftr-447	166	26	trust	trust	NOUN
ftr-447	166	27	of	of	ADP
ftr-447	166	28	the	the	DET
ftr-447	166	29	employer	employer	NOUN
ftr-447	166	30	)	)	PUNCT
ftr-447	166	31	and	and	CCONJ
ftr-447	166	32	thus	thus	ADV
ftr-447	166	33	the	the	DET
ftr-447	166	34	employer	employer	NOUN
ftr-447	166	35	receives	receive	VERB
ftr-447	166	36	no	no	DET
ftr-447	166	37	deduction	deduction	NOUN
ftr-447	166	38	for	for	ADP
ftr-447	166	39	the	the	DET
ftr-447	166	40	earnings	earning	NOUN
ftr-447	166	41	of	of	ADP
ftr-447	166	42	the	the	DET
ftr-447	166	43	trust	trust	NOUN
ftr-447	166	44	.	.	PUNCT
ftr-447	167	1	in	in	ADP
ftr-447	167	2	line	line	NOUN
ftr-447	167	3	with	with	ADP
ftr-447	167	4	the	the	DET
ftr-447	167	5	statutory	statutory	ADJ
ftr-447	167	6	provision	provision	NOUN
ftr-447	167	7	,	,	PUNCT
ftr-447	167	8	regulations	regulation	NOUN
ftr-447	167	9	section	section	NOUN
ftr-447	167	10	1.404(a)-12(b)(1	1.404(a)-12(b)(1	NUM
ftr-447	167	11	)	)	PUNCT
ftr-447	167	12	further	far	ADV
ftr-447	167	13	provides	provide	VERB
ftr-447	167	14	that	that	SCONJ
ftr-447	167	15	an	an	DET
ftr-447	167	16	employer	employer	NOUN
ftr-447	167	17	's	's	PART
ftr-447	167	18	18	18	NUM
ftr-447	167	19	.	.	PUNCT
ftr-447	167	20	section	section	NOUN
ftr-447	167	21	72	72	NUM
ftr-447	167	22	provides	provide	VERB
ftr-447	167	23	general	general	ADJ
ftr-447	167	24	rules	rule	NOUN
ftr-447	167	25	with	with	ADP
ftr-447	167	26	respect	respect	NOUN
ftr-447	167	27	to	to	ADP
ftr-447	167	28	the	the	DET
ftr-447	167	29	treatment	treatment	NOUN
ftr-447	167	30	of	of	ADP
ftr-447	167	31	annuities	annuity	NOUN
ftr-447	167	32	and	and	CCONJ
ftr-447	167	33	certain	certain	ADJ
ftr-447	167	34	proceeds	proceed	NOUN
ftr-447	167	35	of	of	ADP
ftr-447	167	36	endowment	endowment	NOUN
ftr-447	167	37	and	and	CCONJ
ftr-447	167	38	life	life	NOUN
ftr-447	167	39	insurance	insurance	NOUN
ftr-447	167	40	contracts	contract	NOUN
ftr-447	167	41	,	,	PUNCT
ftr-447	167	42	and	and	CCONJ
ftr-447	167	43	further	further	ADJ
ftr-447	167	44	details	detail	NOUN
ftr-447	167	45	that	that	SCONJ
ftr-447	167	46	the	the	DET
ftr-447	167	47	employee	employee	NOUN
ftr-447	167	48	's	's	PART
ftr-447	167	49	exclusion	exclusion	NOUN
ftr-447	167	50	for	for	ADP
ftr-447	167	51	these	these	DET
ftr-447	167	52	purposes	purpose	NOUN
ftr-447	167	53	is	be	AUX
ftr-447	167	54	limited	limit	VERB
ftr-447	167	55	to	to	ADP
ftr-447	167	56	the	the	DET
ftr-447	167	57	"	"	PUNCT
ftr-447	167	58	investment	investment	NOUN
ftr-447	167	59	in	in	ADP
ftr-447	167	60	the	the	DET
ftr-447	167	61	contract	contract	NOUN
ftr-447	167	62	.	.	PUNCT
ftr-447	167	63	"	"	PUNCT
ftr-447	168	1	irc	irc	PROPN
ftr-447	168	2	§	§	PROPN
ftr-447	168	3	72(c	72(c	NUM
ftr-447	168	4	)	)	PUNCT
ftr-447	168	5	.	.	PUNCT
ftr-447	169	1	for	for	ADP
ftr-447	169	2	purposes	purpose	NOUN
ftr-447	169	3	of	of	ADP
ftr-447	169	4	determining	determine	VERB
ftr-447	169	5	a	a	DET
ftr-447	169	6	participant	participant	NOUN
ftr-447	169	7	's	's	PART
ftr-447	169	8	"	"	PUNCT
ftr-447	169	9	investment	investment	NOUN
ftr-447	169	10	in	in	ADP
ftr-447	169	11	the	the	DET
ftr-447	169	12	contract	contract	NOUN
ftr-447	169	13	,	,	PUNCT
ftr-447	169	14	"	"	PUNCT
ftr-447	169	15	amounts	amount	VERB
ftr-447	169	16	previously	previously	ADV
ftr-447	169	17	taxed	tax	VERB
ftr-447	169	18	to	to	ADP
ftr-447	169	19	the	the	DET
ftr-447	169	20	recipient	recipient	NOUN
ftr-447	169	21	under	under	ADP
ftr-447	169	22	§	§	PROPN
ftr-447	169	23	402(b	402(b	PROPN
ftr-447	169	24	)	)	PUNCT
ftr-447	169	25	are	be	AUX
ftr-447	169	26	classified	classify	VERB
ftr-447	169	27	as	as	ADP
ftr-447	169	28	"	"	PUNCT
ftr-447	169	29	premiums	premium	NOUN
ftr-447	169	30	or	or	CCONJ
ftr-447	169	31	other	other	ADJ
ftr-447	169	32	consideration	consideration	NOUN
ftr-447	169	33	paid	pay	VERB
ftr-447	169	34	for	for	ADP
ftr-447	169	35	the	the	DET
ftr-447	169	36	contract	contract	NOUN
ftr-447	169	37	,	,	PUNCT
ftr-447	169	38	"	"	PUNCT
ftr-447	169	39	and	and	CCONJ
ftr-447	169	40	thus	thus	ADV
ftr-447	169	41	are	be	AUX
ftr-447	169	42	excludable	excludable	ADJ
ftr-447	169	43	from	from	ADP
ftr-447	169	44	taxation	taxation	NOUN
ftr-447	169	45	.	.	PUNCT
ftr-447	170	1	see	see	VERB
ftr-447	170	2	,	,	PUNCT
ftr-447	170	3	e.g.	e.g.	ADV
ftr-447	170	4	,	,	PUNCT
ftr-447	170	5	priv	priv	NOUN
ftr-447	170	6	.	.	PUNCT
ftr-447	171	1	ltr	ltr	PROPN
ftr-447	171	2	.	.	PUNCT
ftr-447	172	1	rul	rul	PROPN
ftr-447	172	2	.	.	PUNCT
ftr-447	173	1	92	92	NUM
ftr-447	173	2	-	-	PUNCT
ftr-447	173	3	12	12	NUM
ftr-447	173	4	-	-	PUNCT
ftr-447	173	5	024	024	NUM
ftr-447	173	6	(	(	PUNCT
ftr-447	173	7	dec	dec	PROPN
ftr-447	173	8	.	.	PROPN
ftr-447	173	9	20	20	NUM
ftr-447	173	10	,	,	PUNCT
ftr-447	173	11	1991	1991	NUM
ftr-447	173	12	)	)	PUNCT
ftr-447	173	13	.	.	PUNCT
ftr-447	174	1	19	19	NUM
ftr-447	174	2	.	.	PUNCT
ftr-447	174	3	irc	irc	PROPN
ftr-447	174	4	§	§	PROPN
ftr-447	174	5	402(b)(4)(a	402(b)(4)(a	PROPN
ftr-447	174	6	)	)	PUNCT
ftr-447	174	7	.	.	PUNCT
ftr-447	175	1	[	[	X
ftr-447	175	2	vol	vol	NOUN
ftr-447	175	3	.	.	PUNCT
ftr-447	175	4	4:6	4:6	NUM
ftr-447	175	5	recent	recent	ADJ
ftr-447	175	6	changes	change	NOUN
ftr-447	175	7	for	for	ADP
ftr-447	175	8	foreign	foreign	ADJ
ftr-447	175	9	compensatory	compensatory	NOUN
ftr-447	175	10	trusts	trust	NOUN
ftr-447	175	11	deduction	deduction	NOUN
ftr-447	175	12	for	for	ADP
ftr-447	175	13	contributions	contribution	NOUN
ftr-447	175	14	to	to	ADP
ftr-447	175	15	a	a	DET
ftr-447	175	16	nonexempt	nonexempt	ADJ
ftr-447	175	17	employee	employee	NOUN
ftr-447	175	18	's	's	PART
ftr-447	175	19	trust	trust	NOUN
ftr-447	175	20	is	be	AUX
ftr-447	175	21	restricted	restrict	VERB
ftr-447	175	22	to	to	ADP
ftr-447	175	23	the	the	DET
ftr-447	175	24	amount	amount	NOUN
ftr-447	175	25	of	of	ADP
ftr-447	175	26	the	the	DET
ftr-447	175	27	contribution	contribution	NOUN
ftr-447	175	28	and	and	CCONJ
ftr-447	175	29	excludes	exclude	VERB
ftr-447	175	30	any	any	DET
ftr-447	175	31	income	income	NOUN
ftr-447	175	32	received	receive	VERB
ftr-447	175	33	by	by	ADP
ftr-447	175	34	the	the	DET
ftr-447	175	35	trust	trust	NOUN
ftr-447	175	36	with	with	ADP
ftr-447	175	37	respect	respect	NOUN
ftr-447	175	38	to	to	ADP
ftr-447	175	39	such	such	ADJ
ftr-447	175	40	contributed	contribute	VERB
ftr-447	175	41	amounts	amount	NOUN
ftr-447	175	42	.	.	PUNCT
ftr-447	176	1	the	the	DET
ftr-447	176	2	boundaries	boundary	NOUN
ftr-447	176	3	of	of	ADP
ftr-447	176	4	section	section	NOUN
ftr-447	176	5	402(b	402(b	PROPN
ftr-447	176	6	)	)	PUNCT
ftr-447	176	7	arrangements	arrangement	NOUN
ftr-447	176	8	have	have	VERB
ftr-447	176	9	to	to	ADP
ftr-447	176	10	some	some	PRON
ftr-447	176	11	remained	remain	VERB
ftr-447	176	12	uncertain	uncertain	ADJ
ftr-447	176	13	.	.	PUNCT
ftr-447	177	1	one	one	PRON
ftr-447	177	2	might	might	AUX
ftr-447	177	3	think	think	VERB
ftr-447	177	4	that	that	SCONJ
ftr-447	177	5	section	section	NOUN
ftr-447	177	6	402(b	402(b	PROPN
ftr-447	177	7	)	)	PUNCT
ftr-447	177	8	itself	itself	PRON
ftr-447	177	9	might	might	AUX
ftr-447	177	10	provide	provide	VERB
ftr-447	177	11	insights	insight	NOUN
ftr-447	177	12	,	,	PUNCT
ftr-447	177	13	but	but	CCONJ
ftr-447	177	14	that	that	DET
ftr-447	177	15	section	section	NOUN
ftr-447	177	16	reads	read	VERB
ftr-447	177	17	in	in	ADP
ftr-447	177	18	relevant	relevant	ADJ
ftr-447	177	19	part	part	NOUN
ftr-447	177	20	:	:	PUNCT
ftr-447	177	21	(	(	PUNCT
ftr-447	177	22	1	1	X
ftr-447	177	23	)	)	PUNCT
ftr-447	177	24	contributions	contribution	NOUN
ftr-447	177	25	.	.	PUNCT
ftr-447	178	1	contributions	contribution	NOUN
ftr-447	178	2	to	to	ADP
ftr-447	178	3	an	an	DET
ftr-447	178	4	employees	employee	NOUN
ftr-447	178	5	'	'	PART
ftr-447	178	6	trust	trust	NOUN
ftr-447	178	7	made	make	VERB
ftr-447	178	8	by	by	ADP
ftr-447	178	9	an	an	DET
ftr-447	178	10	employer	employer	NOUN
ftr-447	178	11	during	during	ADP
ftr-447	178	12	a	a	DET
ftr-447	178	13	taxable	taxable	ADJ
ftr-447	178	14	year	year	NOUN
ftr-447	178	15	of	of	ADP
ftr-447	178	16	the	the	DET
ftr-447	178	17	employer	employer	NOUN
ftr-447	178	18	which	which	PRON
ftr-447	178	19	ends	end	VERB
ftr-447	178	20	with	with	ADP
ftr-447	178	21	or	or	CCONJ
ftr-447	178	22	within	within	ADP
ftr-447	178	23	a	a	DET
ftr-447	178	24	taxable	taxable	ADJ
ftr-447	178	25	year	year	NOUN
ftr-447	178	26	of	of	ADP
ftr-447	178	27	the	the	DET
ftr-447	178	28	trust	trust	NOUN
ftr-447	178	29	for	for	ADP
ftr-447	178	30	which	which	PRON
ftr-447	178	31	the	the	DET
ftr-447	178	32	trust	trust	NOUN
ftr-447	178	33	is	be	AUX
ftr-447	178	34	not	not	PART
ftr-447	178	35	exempt	exempt	ADJ
ftr-447	178	36	from	from	ADP
ftr-447	178	37	tax	tax	NOUN
ftr-447	178	38	under	under	ADP
ftr-447	178	39	section	section	NOUN
ftr-447	178	40	501(a	501(a	PROPN
ftr-447	178	41	)	)	PUNCT
ftr-447	178	42	shall	shall	AUX
ftr-447	178	43	be	be	AUX
ftr-447	178	44	included	include	VERB
ftr-447	178	45	in	in	ADP
ftr-447	178	46	the	the	DET
ftr-447	178	47	gross	gross	ADJ
ftr-447	178	48	income	income	NOUN
ftr-447	178	49	of	of	ADP
ftr-447	178	50	the	the	DET
ftr-447	178	51	employee	employee	NOUN
ftr-447	178	52	in	in	ADP
ftr-447	178	53	accordance	accordance	NOUN
ftr-447	178	54	with	with	ADP
ftr-447	178	55	section	section	NOUN
ftr-447	178	56	83	83	NUM
ftr-447	178	57	(	(	PUNCT
ftr-447	178	58	relating	relate	VERB
ftr-447	178	59	to	to	ADP
ftr-447	178	60	property	property	NOUN
ftr-447	178	61	transferred	transfer	VERB
ftr-447	178	62	in	in	ADP
ftr-447	178	63	connection	connection	NOUN
ftr-447	178	64	with	with	ADP
ftr-447	178	65	performance	performance	NOUN
ftr-447	178	66	of	of	ADP
ftr-447	178	67	services	service	NOUN
ftr-447	178	68	)	)	PUNCT
ftr-447	178	69	,	,	PUNCT
ftr-447	178	70	except	except	SCONJ
ftr-447	178	71	that	that	SCONJ
ftr-447	178	72	the	the	DET
ftr-447	178	73	value	value	NOUN
ftr-447	178	74	of	of	ADP
ftr-447	178	75	the	the	DET
ftr-447	178	76	employee	employee	NOUN
ftr-447	178	77	's	's	PART
ftr-447	178	78	interest	interest	NOUN
ftr-447	178	79	in	in	ADP
ftr-447	178	80	the	the	DET
ftr-447	178	81	trust	trust	NOUN
ftr-447	178	82	shall	shall	AUX
ftr-447	178	83	be	be	AUX
ftr-447	178	84	substituted	substitute	VERB
ftr-447	178	85	for	for	ADP
ftr-447	178	86	the	the	DET
ftr-447	178	87	fair	fair	ADJ
ftr-447	178	88	market	market	NOUN
ftr-447	178	89	value	value	NOUN
ftr-447	178	90	of	of	ADP
ftr-447	178	91	the	the	DET
ftr-447	178	92	property	property	NOUN
ftr-447	178	93	for	for	ADP
ftr-447	178	94	purposes	purpose	NOUN
ftr-447	178	95	of	of	ADP
ftr-447	178	96	applying	apply	VERB
ftr-447	178	97	such	such	ADJ
ftr-447	178	98	section	section	NOUN
ftr-447	178	99	.	.	PUNCT
ftr-447	179	1	(	(	PUNCT
ftr-447	179	2	2	2	X
ftr-447	179	3	)	)	PUNCT
ftr-447	179	4	distributions	distribution	NOUN
ftr-447	179	5	.	.	PUNCT
ftr-447	180	1	the	the	DET
ftr-447	180	2	amount	amount	NOUN
ftr-447	180	3	actually	actually	ADV
ftr-447	180	4	distributed	distribute	VERB
ftr-447	180	5	or	or	CCONJ
ftr-447	180	6	made	make	VERB
ftr-447	180	7	available	available	ADJ
ftr-447	180	8	to	to	ADP
ftr-447	180	9	any	any	DET
ftr-447	180	10	distributee	distributee	NOUN
ftr-447	180	11	by	by	ADP
ftr-447	180	12	any	any	DET
ftr-447	180	13	trust	trust	NOUN
ftr-447	180	14	described	describe	VERB
ftr-447	180	15	in	in	ADP
ftr-447	180	16	paragraph	paragraph	NOUN
ftr-447	180	17	(	(	PUNCT
ftr-447	180	18	1	1	X
ftr-447	180	19	)	)	PUNCT
ftr-447	180	20	shall	shall	AUX
ftr-447	180	21	be	be	AUX
ftr-447	180	22	taxable	taxable	ADJ
ftr-447	180	23	to	to	ADP
ftr-447	180	24	the	the	DET
ftr-447	180	25	distributee	distributee	NOUN
ftr-447	180	26	,	,	PUNCT
ftr-447	180	27	in	in	ADP
ftr-447	180	28	the	the	DET
ftr-447	180	29	taxable	taxable	ADJ
ftr-447	180	30	year	year	NOUN
ftr-447	180	31	in	in	ADP
ftr-447	180	32	which	which	PRON
ftr-447	180	33	so	so	ADV
ftr-447	180	34	distributed	distribute	VERB
ftr-447	180	35	or	or	CCONJ
ftr-447	180	36	made	make	VERB
ftr-447	180	37	available	available	ADJ
ftr-447	180	38	,	,	PUNCT
ftr-447	180	39	under	under	ADP
ftr-447	180	40	section	section	NOUN
ftr-447	180	41	72	72	NUM
ftr-447	180	42	(	(	PUNCT
ftr-447	180	43	relating	relate	VERB
ftr-447	180	44	to	to	ADP
ftr-447	180	45	annuities	annuity	NOUN
ftr-447	180	46	)	)	PUNCT
ftr-447	180	47	,	,	PUNCT
ftr-447	180	48	except	except	SCONJ
ftr-447	180	49	that	that	SCONJ
ftr-447	180	50	distributions	distribution	NOUN
ftr-447	180	51	of	of	ADP
ftr-447	180	52	income	income	NOUN
ftr-447	180	53	of	of	ADP
ftr-447	180	54	such	such	ADJ
ftr-447	180	55	trust	trust	NOUN
ftr-447	180	56	before	before	SCONJ
ftr-447	180	57	the	the	DET
ftr-447	180	58	annuity	annuity	NOUN
ftr-447	180	59	starting	start	VERB
ftr-447	180	60	date	date	NOUN
ftr-447	180	61	(	(	PUNCT
ftr-447	180	62	as	as	SCONJ
ftr-447	180	63	defined	define	VERB
ftr-447	180	64	in	in	ADP
ftr-447	180	65	section	section	NOUN
ftr-447	180	66	72(c)(4	72(c)(4	NUM
ftr-447	180	67	)	)	PUNCT
ftr-447	180	68	)	)	PUNCT
ftr-447	180	69	shall	shall	AUX
ftr-447	180	70	be	be	AUX
ftr-447	180	71	included	include	VERB
ftr-447	180	72	in	in	ADP
ftr-447	180	73	the	the	DET
ftr-447	180	74	gross	gross	ADJ
ftr-447	180	75	income	income	NOUN
ftr-447	180	76	of	of	ADP
ftr-447	180	77	the	the	DET
ftr-447	180	78	employee	employee	NOUN
ftr-447	180	79	without	without	ADP
ftr-447	180	80	regard	regard	NOUN
ftr-447	180	81	to	to	ADP
ftr-447	180	82	section	section	NOUN
ftr-447	180	83	72(e)(5	72(e)(5	NUM
ftr-447	180	84	)	)	PUNCT
ftr-447	180	85	(	(	PUNCT
ftr-447	180	86	relating	relate	VERB
ftr-447	180	87	to	to	ADP
ftr-447	180	88	amounts	amount	NOUN
ftr-447	180	89	not	not	PART
ftr-447	180	90	received	receive	VERB
ftr-447	180	91	as	as	ADP
ftr-447	180	92	annuities	annuity	NOUN
ftr-447	180	93	)	)	PUNCT
ftr-447	180	94	.	.	PUNCT
ftr-447	180	95	?	?	PUNCT
ftr-447	181	1	a	a	DET
ftr-447	181	2	facial	facial	ADJ
ftr-447	181	3	reading	reading	NOUN
ftr-447	181	4	of	of	ADP
ftr-447	181	5	the	the	DET
ftr-447	181	6	statute	statute	NOUN
ftr-447	181	7	does	do	AUX
ftr-447	181	8	not	not	PART
ftr-447	181	9	define	define	VERB
ftr-447	181	10	,	,	PUNCT
ftr-447	181	11	describe	describe	VERB
ftr-447	181	12	or	or	CCONJ
ftr-447	181	13	illuminate	illuminate	VERB
ftr-447	181	14	the	the	DET
ftr-447	181	15	scope	scope	NOUN
ftr-447	181	16	of	of	ADP
ftr-447	181	17	section	section	NOUN
ftr-447	181	18	402(b	402(b	PROPN
ftr-447	181	19	)	)	PUNCT
ftr-447	181	20	.	.	PUNCT
ftr-447	182	1	for	for	ADP
ftr-447	182	2	example	example	NOUN
ftr-447	182	3	,	,	PUNCT
ftr-447	182	4	is	be	AUX
ftr-447	182	5	it	it	PRON
ftr-447	182	6	intended	intend	VERB
ftr-447	182	7	to	to	PART
ftr-447	182	8	apply	apply	VERB
ftr-447	182	9	to	to	ADP
ftr-447	182	10	all	all	DET
ftr-447	182	11	compensatory	compensatory	ADJ
ftr-447	182	12	arrangements	arrangement	NOUN
ftr-447	182	13	?	?	PUNCT
ftr-447	183	1	is	be	AUX
ftr-447	183	2	it	it	PRON
ftr-447	183	3	intended	intend	VERB
ftr-447	183	4	to	to	PART
ftr-447	183	5	apply	apply	VERB
ftr-447	183	6	solely	solely	ADV
ftr-447	183	7	to	to	PART
ftr-447	183	8	"	"	PUNCT
ftr-447	183	9	failed	fail	VERB
ftr-447	183	10	"	"	PUNCT
ftr-447	183	11	qualified	qualified	ADJ
ftr-447	183	12	plans	plan	NOUN
ftr-447	183	13	?	?	PUNCT
ftr-447	184	1	are	be	AUX
ftr-447	184	2	rabbi	rabbi	VERB
ftr-447	184	3	trusts	trust	NOUN
ftr-447	184	4	covered	cover	VERB
ftr-447	184	5	by	by	ADP
ftr-447	184	6	the	the	DET
ftr-447	184	7	language	language	NOUN
ftr-447	184	8	?	?	PUNCT
ftr-447	185	1	do	do	AUX
ftr-447	185	2	these	these	DET
ftr-447	185	3	rules	rule	NOUN
ftr-447	185	4	somehow	somehow	ADV
ftr-447	185	5	"	"	PUNCT
ftr-447	185	6	trump	trump	VERB
ftr-447	185	7	"	"	PUNCT
ftr-447	185	8	the	the	DET
ftr-447	185	9	grantor	grantor	NOUN
ftr-447	185	10	trust	trust	NOUN
ftr-447	185	11	rules	rule	NOUN
ftr-447	185	12	?	?	PUNCT
ftr-447	186	1	the	the	DET
ftr-447	186	2	statute	statute	NOUN
ftr-447	186	3	and	and	CCONJ
ftr-447	186	4	the	the	DET
ftr-447	186	5	legislative	legislative	ADJ
ftr-447	186	6	history	history	NOUN
ftr-447	186	7	do	do	AUX
ftr-447	186	8	not	not	PART
ftr-447	186	9	themselves	themselves	PRON
ftr-447	186	10	give	give	VERB
ftr-447	186	11	many	many	ADJ
ftr-447	186	12	clues	clue	NOUN
ftr-447	186	13	.	.	PUNCT
ftr-447	187	1	section	section	NOUN
ftr-447	187	2	402(b	402(b	PROPN
ftr-447	187	3	)	)	PUNCT
ftr-447	187	4	originally	originally	ADV
ftr-447	187	5	was	be	AUX
ftr-447	187	6	thought	think	VERB
ftr-447	187	7	to	to	PART
ftr-447	187	8	apply	apply	VERB
ftr-447	187	9	to	to	ADP
ftr-447	187	10	retirement	retirement	NOUN
ftr-447	187	11	plans	plan	NOUN
ftr-447	187	12	or	or	CCONJ
ftr-447	187	13	arrangements	arrangement	NOUN
ftr-447	187	14	which	which	PRON
ftr-447	187	15	,	,	PUNCT
ftr-447	187	16	for	for	ADP
ftr-447	187	17	one	one	NUM
ftr-447	187	18	reason	reason	NOUN
ftr-447	187	19	or	or	CCONJ
ftr-447	187	20	another	another	PRON
ftr-447	187	21	,	,	PUNCT
ftr-447	187	22	failed	fail	VERB
ftr-447	187	23	to	to	PART
ftr-447	187	24	satisfy	satisfy	VERB
ftr-447	187	25	one	one	NUM
ftr-447	187	26	of	of	ADP
ftr-447	187	27	the	the	DET
ftr-447	187	28	statutory	statutory	ADJ
ftr-447	187	29	or	or	CCONJ
ftr-447	187	30	regulatory	regulatory	ADJ
ftr-447	187	31	discrimination	discrimination	NOUN
ftr-447	187	32	tests	test	NOUN
ftr-447	187	33	to	to	PART
ftr-447	187	34	obtain	obtain	VERB
ftr-447	187	35	tax	tax	NOUN
ftr-447	187	36	qualified	qualified	ADJ
ftr-447	187	37	status.2	status.2	NOUN
ftr-447	187	38	'	'	PUNCT
ftr-447	187	39	this	this	DET
ftr-447	187	40	reading	reading	NOUN
ftr-447	187	41	appears	appear	VERB
ftr-447	187	42	to	to	PART
ftr-447	187	43	comport	comport	VERB
ftr-447	187	44	with	with	ADP
ftr-447	187	45	the	the	DET
ftr-447	187	46	specific	specific	ADJ
ftr-447	187	47	reference	reference	NOUN
ftr-447	187	48	to	to	ADP
ftr-447	187	49	"	"	PUNCT
ftr-447	187	50	highly	highly	ADV
ftr-447	187	51	compensated	compensated	ADJ
ftr-447	187	52	"	"	PUNCT
ftr-447	187	53	employees	employee	NOUN
ftr-447	187	54	under	under	ADP
ftr-447	187	55	section	section	NOUN
ftr-447	187	56	402(b	402(b	PROPN
ftr-447	187	57	)	)	PUNCT
ftr-447	187	58	,	,	PUNCT
ftr-447	187	59	since	since	SCONJ
ftr-447	187	60	that	that	DET
ftr-447	187	61	term	term	NOUN
ftr-447	187	62	has	have	VERB
ftr-447	187	63	particular	particular	ADJ
ftr-447	187	64	20	20	NUM
ftr-447	187	65	.	.	PUNCT
ftr-447	188	1	irc	irc	PROPN
ftr-447	188	2	§	§	PROPN
ftr-447	188	3	402(b	402(b	PROPN
ftr-447	188	4	)	)	PUNCT
ftr-447	188	5	.	.	PUNCT
ftr-447	189	1	21	21	NUM
ftr-447	189	2	.	.	PUNCT
ftr-447	190	1	see	see	VERB
ftr-447	190	2	irc	irc	PROPN
ftr-447	190	3	§	§	PROPN
ftr-447	190	4	§	§	PROPN
ftr-447	190	5	410(b	410(b	PROPN
ftr-447	190	6	)	)	PUNCT
ftr-447	190	7	,	,	PUNCT
ftr-447	190	8	401(a)(4	401(a)(4	NOUN
ftr-447	190	9	)	)	PUNCT
ftr-447	190	10	.	.	PUNCT
ftr-447	191	1	19991	19991	NUM
ftr-447	191	2	florida	florida	PROPN
ftr-447	191	3	tax	tax	NOUN
ftr-447	191	4	review	review	NOUN
ftr-447	191	5	meaning	mean	VERB
ftr-447	191	6	in	in	ADP
ftr-447	191	7	the	the	DET
ftr-447	191	8	context	context	NOUN
ftr-447	191	9	of	of	ADP
ftr-447	191	10	the	the	DET
ftr-447	191	11	qualified	qualified	ADJ
ftr-447	191	12	plan	plan	NOUN
ftr-447	191	13	rules	rule	NOUN
ftr-447	191	14	.	.	PUNCT
ftr-447	192	1	however	however	ADV
ftr-447	192	2	,	,	PUNCT
ftr-447	192	3	the	the	DET
ftr-447	192	4	service	service	NOUN
ftr-447	192	5	has	have	AUX
ftr-447	192	6	apparently	apparently	ADV
ftr-447	192	7	taken	take	VERB
ftr-447	192	8	a	a	DET
ftr-447	192	9	somewhat	somewhat	ADV
ftr-447	192	10	expanded	expand	VERB
ftr-447	192	11	view	view	NOUN
ftr-447	192	12	,	,	PUNCT
ftr-447	192	13	invoking	invoke	VERB
ftr-447	192	14	section	section	NOUN
ftr-447	192	15	402(b	402(b	PROPN
ftr-447	192	16	)	)	PUNCT
ftr-447	192	17	not	not	PART
ftr-447	192	18	only	only	ADV
ftr-447	192	19	in	in	ADP
ftr-447	192	20	retirement	retirement	NOUN
ftr-447	192	21	arrangements	arrangement	NOUN
ftr-447	192	22	which	which	PRON
ftr-447	192	23	intend	intend	VERB
ftr-447	192	24	to	to	PART
ftr-447	192	25	qualify	qualify	VERB
ftr-447	192	26	under	under	ADP
ftr-447	192	27	section	section	NOUN
ftr-447	192	28	401(a	401(a	PROPN
ftr-447	192	29	)	)	PUNCT
ftr-447	192	30	,	,	PUNCT
ftr-447	192	31	but	but	CCONJ
ftr-447	192	32	which	which	PRON
ftr-447	192	33	nonetheless	nonetheless	ADV
ftr-447	192	34	fall	fall	VERB
ftr-447	192	35	one	one	NUM
ftr-447	192	36	of	of	ADP
ftr-447	192	37	the	the	DET
ftr-447	192	38	tests	test	NOUN
ftr-447	192	39	for	for	ADP
ftr-447	192	40	qualification	qualification	NOUN
ftr-447	192	41	,	,	PUNCT
ftr-447	192	42	but	but	CCONJ
ftr-447	192	43	also	also	ADV
ftr-447	192	44	to	to	ADP
ftr-447	192	45	other	other	ADJ
ftr-447	192	46	nonretirement	nonretirement	NOUN
ftr-447	192	47	deferred	defer	VERB
ftr-447	192	48	or	or	CCONJ
ftr-447	192	49	incentive	incentive	NOUN
ftr-447	192	50	compensation	compensation	NOUN
ftr-447	192	51	arrangements	arrangement	NOUN
ftr-447	192	52	which	which	PRON
ftr-447	192	53	are	be	AUX
ftr-447	192	54	not	not	PART
ftr-447	192	55	intended	intend	VERB
ftr-447	192	56	to	to	PART
ftr-447	192	57	implicate	implicate	VERB
ftr-447	192	58	the	the	DET
ftr-447	192	59	nondiscrimination	nondiscrimination	NOUN
ftr-447	192	60	requirements	requirement	NOUN
ftr-447	192	61	of	of	ADP
ftr-447	192	62	the	the	DET
ftr-447	192	63	code	code	NOUN
ftr-447	192	64	.	.	PUNCT
ftr-447	193	1	additionally	additionally	ADV
ftr-447	193	2	,	,	PUNCT
ftr-447	193	3	in	in	ADP
ftr-447	193	4	what	what	PRON
ftr-447	193	5	has	have	AUX
ftr-447	193	6	been	be	AUX
ftr-447	193	7	an	an	DET
ftr-447	193	8	important	important	ADJ
ftr-447	193	9	policy	policy	NOUN
ftr-447	193	10	statement	statement	NOUN
ftr-447	193	11	in	in	ADP
ftr-447	193	12	compensatory	compensatory	ADJ
ftr-447	193	13	arrangements	arrangement	NOUN
ftr-447	193	14	,	,	PUNCT
ftr-447	193	15	the	the	DET
ftr-447	193	16	service	service	NOUN
ftr-447	193	17	has	have	AUX
ftr-447	193	18	taken	take	VERB
ftr-447	193	19	the	the	DET
ftr-447	193	20	position	position	NOUN
ftr-447	193	21	in	in	ADP
ftr-447	193	22	a	a	DET
ftr-447	193	23	number	number	NOUN
ftr-447	193	24	of	of	ADP
ftr-447	193	25	private	private	ADJ
ftr-447	193	26	letter	letter	NOUN
ftr-447	193	27	rulings	ruling	NOUN
ftr-447	193	28	that	that	SCONJ
ftr-447	193	29	the	the	DET
ftr-447	193	30	rules	rule	NOUN
ftr-447	193	31	of	of	ADP
ftr-447	193	32	sections	section	NOUN
ftr-447	193	33	402(b	402(b	PROPN
ftr-447	193	34	)	)	PUNCT
ftr-447	193	35	and	and	CCONJ
ftr-447	193	36	404(a)(5	404(a)(5	NUM
ftr-447	193	37	)	)	PUNCT
ftr-447	193	38	preclude	preclude	VERB
ftr-447	193	39	a	a	DET
ftr-447	193	40	section	section	NOUN
ftr-447	193	41	402(b	402(b	PROPN
ftr-447	193	42	)	)	PUNCT
ftr-447	193	43	arrangement	arrangement	NOUN
ftr-447	193	44	from	from	ADP
ftr-447	193	45	being	be	AUX
ftr-447	193	46	treated	treat	VERB
ftr-447	193	47	as	as	SCONJ
ftr-447	193	48	owned	own	VERB
ftr-447	193	49	by	by	ADP
ftr-447	193	50	the	the	DET
ftr-447	193	51	employer	employer	NOUN
ftr-447	193	52	under	under	ADP
ftr-447	193	53	the	the	DET
ftr-447	193	54	grantor	grantor	NOUN
ftr-447	193	55	trust	trust	NOUN
ftr-447	193	56	rules	rule	NOUN
ftr-447	193	57	described	describe	VERB
ftr-447	193	58	above.22	above.22	NOUN
ftr-447	193	59	under	under	ADP
ftr-447	193	60	section	section	NOUN
ftr-447	193	61	404(a)(5	404(a)(5	PROPN
ftr-447	193	62	)	)	PUNCT
ftr-447	193	63	,	,	PUNCT
ftr-447	193	64	an	an	DET
ftr-447	193	65	employer	employer	NOUN
ftr-447	193	66	's	's	PART
ftr-447	193	67	deduction	deduction	NOUN
ftr-447	193	68	for	for	ADP
ftr-447	193	69	contributions	contribution	NOUN
ftr-447	193	70	to	to	ADP
ftr-447	193	71	a	a	DET
ftr-447	193	72	section	section	NOUN
ftr-447	193	73	402(b	402(b	PROPN
ftr-447	193	74	)	)	PUNCT
ftr-447	193	75	arrangement	arrangement	NOUN
ftr-447	193	76	over	over	ADP
ftr-447	193	77	the	the	DET
ftr-447	193	78	life	life	NOUN
ftr-447	193	79	of	of	ADP
ftr-447	193	80	the	the	DET
ftr-447	193	81	trust	trust	NOUN
ftr-447	193	82	arrangement	arrangement	NOUN
ftr-447	193	83	is	be	AUX
ftr-447	193	84	limited	limit	VERB
ftr-447	193	85	to	to	ADP
ftr-447	193	86	the	the	DET
ftr-447	193	87	amount	amount	NOUN
ftr-447	193	88	of	of	ADP
ftr-447	193	89	the	the	DET
ftr-447	193	90	employer	employer	NOUN
ftr-447	193	91	's	's	PART
ftr-447	193	92	contribution	contribution	NOUN
ftr-447	193	93	to	to	ADP
ftr-447	193	94	the	the	DET
ftr-447	193	95	trust	trust	NOUN
ftr-447	193	96	,	,	PUNCT
ftr-447	193	97	and	and	CCONJ
ftr-447	193	98	can	can	AUX
ftr-447	193	99	never	never	ADV
ftr-447	193	100	include	include	VERB
ftr-447	193	101	trust	trust	NOUN
ftr-447	193	102	income	income	NOUN
ftr-447	193	103	.	.	PUNCT
ftr-447	194	1	application	application	NOUN
ftr-447	194	2	of	of	ADP
ftr-447	194	3	the	the	DET
ftr-447	194	4	grantor	grantor	NOUN
ftr-447	194	5	trust	trust	NOUN
ftr-447	194	6	rules	rule	NOUN
ftr-447	194	7	by	by	ADP
ftr-447	194	8	which	which	PRON
ftr-447	194	9	the	the	DET
ftr-447	194	10	employer	employer	NOUN
ftr-447	194	11	would	would	AUX
ftr-447	194	12	be	be	AUX
ftr-447	194	13	treated	treat	VERB
ftr-447	194	14	as	as	ADP
ftr-447	194	15	grantor	grantor	NOUN
ftr-447	194	16	/	/	SYM
ftr-447	194	17	owner	owner	NOUN
ftr-447	194	18	of	of	ADP
ftr-447	194	19	the	the	DET
ftr-447	194	20	trust	trust	NOUN
ftr-447	194	21	would	would	AUX
ftr-447	194	22	compel	compel	VERB
ftr-447	194	23	that	that	DET
ftr-447	194	24	employer	employer	NOUN
ftr-447	194	25	to	to	PART
ftr-447	194	26	include	include	VERB
ftr-447	194	27	income	income	NOUN
ftr-447	194	28	of	of	ADP
ftr-447	194	29	the	the	DET
ftr-447	194	30	trust	trust	NOUN
ftr-447	194	31	even	even	ADV
ftr-447	194	32	though	though	SCONJ
ftr-447	194	33	section	section	NOUN
ftr-447	194	34	404(a)(5	404(a)(5	PROPN
ftr-447	194	35	)	)	PUNCT
ftr-447	194	36	bars	bar	VERB
ftr-447	194	37	the	the	DET
ftr-447	194	38	employer	employer	NOUN
ftr-447	194	39	from	from	ADP
ftr-447	194	40	ever	ever	ADV
ftr-447	194	41	deducting	deduct	VERB
ftr-447	194	42	the	the	DET
ftr-447	194	43	trust	trust	NOUN
ftr-447	194	44	's	's	PART
ftr-447	194	45	income	income	NOUN
ftr-447	194	46	.	.	PUNCT
ftr-447	195	1	furthermore	furthermore	ADV
ftr-447	195	2	,	,	PUNCT
ftr-447	195	3	if	if	SCONJ
ftr-447	195	4	the	the	DET
ftr-447	195	5	employer	employer	NOUN
ftr-447	195	6	were	be	AUX
ftr-447	195	7	to	to	PART
ftr-447	195	8	be	be	AUX
ftr-447	195	9	treated	treat	VERB
ftr-447	195	10	as	as	ADP
ftr-447	195	11	the	the	DET
ftr-447	195	12	grantor	grantor	NOUN
ftr-447	195	13	of	of	ADP
ftr-447	195	14	a	a	DET
ftr-447	195	15	section	section	NOUN
ftr-447	195	16	402(b	402(b	PROPN
ftr-447	195	17	)	)	PUNCT
ftr-447	195	18	arrangement	arrangement	NOUN
ftr-447	195	19	,	,	PUNCT
ftr-447	195	20	the	the	DET
ftr-447	195	21	fact	fact	NOUN
ftr-447	195	22	that	that	SCONJ
ftr-447	195	23	the	the	DET
ftr-447	195	24	timing	timing	NOUN
ftr-447	195	25	under	under	ADP
ftr-447	195	26	section	section	NOUN
ftr-447	195	27	404(a)(5	404(a)(5	PROPN
ftr-447	195	28	)	)	PUNCT
ftr-447	195	29	of	of	ADP
ftr-447	195	30	the	the	DET
ftr-447	195	31	employer	employer	NOUN
ftr-447	195	32	's	's	PART
ftr-447	195	33	deduction	deduction	NOUN
ftr-447	195	34	of	of	ADP
ftr-447	195	35	the	the	DET
ftr-447	195	36	amount	amount	NOUN
ftr-447	195	37	of	of	ADP
ftr-447	195	38	the	the	DET
ftr-447	195	39	contributions	contribution	NOUN
ftr-447	195	40	matches	match	VERB
ftr-447	195	41	the	the	DET
ftr-447	195	42	timing	timing	NOUN
ftr-447	195	43	of	of	ADP
ftr-447	195	44	the	the	DET
ftr-447	195	45	employee	employee	NOUN
ftr-447	195	46	's	's	PART
ftr-447	195	47	inclusion	inclusion	NOUN
ftr-447	195	48	in	in	ADP
ftr-447	195	49	income	income	NOUN
ftr-447	195	50	would	would	AUX
ftr-447	195	51	result	result	VERB
ftr-447	195	52	in	in	ADP
ftr-447	195	53	the	the	DET
ftr-447	195	54	employer	employer	NOUN
ftr-447	195	55	deducting	deduct	VERB
ftr-447	195	56	contribution	contribution	NOUN
ftr-447	195	57	amounts	amount	VERB
ftr-447	195	58	while	while	SCONJ
ftr-447	195	59	the	the	DET
ftr-447	195	60	employer	employer	NOUN
ftr-447	195	61	would	would	AUX
ftr-447	195	62	still	still	ADV
ftr-447	195	63	be	be	AUX
ftr-447	195	64	considered	consider	VERB
ftr-447	195	65	to	to	PART
ftr-447	195	66	be	be	AUX
ftr-447	195	67	the	the	DET
ftr-447	195	68	owner	owner	NOUN
ftr-447	195	69	of	of	ADP
ftr-447	195	70	the	the	DET
ftr-447	195	71	underlying	underlie	VERB
ftr-447	195	72	assets	asset	NOUN
ftr-447	195	73	for	for	ADP
ftr-447	195	74	u.s	u.s	PROPN
ftr-447	195	75	.	.	PROPN
ftr-447	195	76	federal	federal	ADJ
ftr-447	195	77	income	income	NOUN
ftr-447	195	78	tax	tax	NOUN
ftr-447	195	79	purposes	purpose	NOUN
ftr-447	195	80	.	.	PUNCT
ftr-447	196	1	accordingly	accordingly	ADV
ftr-447	196	2	,	,	PUNCT
ftr-447	196	3	the	the	DET
ftr-447	196	4	service	service	NOUN
ftr-447	196	5	has	have	AUX
ftr-447	196	6	taken	take	VERB
ftr-447	196	7	the	the	DET
ftr-447	196	8	position	position	NOUN
ftr-447	196	9	that	that	SCONJ
ftr-447	196	10	:	:	PUNCT
ftr-447	196	11	these	these	DET
ftr-447	196	12	tax	tax	NOUN
ftr-447	196	13	consequences	consequence	NOUN
ftr-447	196	14	of	of	ADP
ftr-447	196	15	a	a	DET
ftr-447	196	16	section	section	NOUN
ftr-447	196	17	402(b	402(b	PROPN
ftr-447	196	18	)	)	PUNCT
ftr-447	196	19	employees	employee	NOUN
ftr-447	196	20	'	'	PART
ftr-447	196	21	trust	trust	NOUN
ftr-447	196	22	funding	fund	VERB
ftr-447	196	23	deferred	defer	VERB
ftr-447	196	24	compensation	compensation	NOUN
ftr-447	196	25	are	be	AUX
ftr-447	196	26	fundamentally	fundamentally	ADV
ftr-447	196	27	inconsistent	inconsistent	ADJ
ftr-447	196	28	with	with	ADP
ftr-447	196	29	treatment	treatment	NOUN
ftr-447	196	30	of	of	ADP
ftr-447	196	31	the	the	DET
ftr-447	196	32	employer	employer	NOUN
ftr-447	196	33	as	as	ADP
ftr-447	196	34	the	the	DET
ftr-447	196	35	owner	owner	NOUN
ftr-447	196	36	of	of	ADP
ftr-447	196	37	the	the	DET
ftr-447	196	38	trust	trust	NOUN
ftr-447	196	39	under	under	ADP
ftr-447	196	40	subpart	subpart	PROPN
ftr-447	196	41	e.	e.	PROPN
ftr-447	196	42	therefore	therefore	ADV
ftr-447	196	43	,	,	PUNCT
ftr-447	196	44	the	the	DET
ftr-447	196	45	provisions	provision	NOUN
ftr-447	196	46	of	of	ADP
ftr-447	196	47	subpart	subpart	NOUN
ftr-447	196	48	e	e	NOUN
ftr-447	196	49	can	can	AUX
ftr-447	196	50	not	not	PART
ftr-447	196	51	apply	apply	VERB
ftr-447	196	52	to	to	PART
ftr-447	196	53	treat	treat	VERB
ftr-447	196	54	the	the	DET
ftr-447	196	55	employer	employer	NOUN
ftr-447	196	56	as	as	ADP
ftr-447	196	57	the	the	DET
ftr-447	196	58	owner	owner	NOUN
ftr-447	196	59	of	of	ADP
ftr-447	196	60	any	any	DET
ftr-447	196	61	portion	portion	NOUN
ftr-447	196	62	of	of	ADP
ftr-447	196	63	a	a	DET
ftr-447	196	64	section	section	NOUN
ftr-447	196	65	402(b	402(b	PROPN
ftr-447	196	66	)	)	PUNCT
ftr-447	196	67	employees	employee	NOUN
ftr-447	196	68	'	'	PART
ftr-447	196	69	trust	trust	NOUN
ftr-447	196	70	funding	fund	VERB
ftr-447	196	71	deferred	defer	VERB
ftr-447	196	72	compensation	compensation	NOUN
ftr-447	196	73	.	.	PUNCT
ftr-447	197	1	[	[	X
ftr-447	197	2	emphasis	emphasis	NOUN
ftr-447	197	3	supplied	supply	VERB
ftr-447	197	4	]	]	PUNCT
ftr-447	197	5	'	'	PUNCT
ftr-447	197	6	while	while	SCONJ
ftr-447	197	7	highlighting	highlight	VERB
ftr-447	197	8	certain	certain	ADJ
ftr-447	197	9	inconsistencies	inconsistency	NOUN
ftr-447	197	10	between	between	ADP
ftr-447	197	11	the	the	DET
ftr-447	197	12	two	two	NUM
ftr-447	197	13	regimes	regime	NOUN
ftr-447	197	14	,	,	PUNCT
ftr-447	197	15	as	as	SCONJ
ftr-447	197	16	discussed	discuss	VERB
ftr-447	197	17	in	in	ADP
ftr-447	197	18	part	part	NOUN
ftr-447	197	19	ill.e	ill.e	PROPN
ftr-447	197	20	,	,	PUNCT
ftr-447	197	21	the	the	DET
ftr-447	197	22	service	service	NOUN
ftr-447	197	23	's	's	PART
ftr-447	197	24	position	position	NOUN
ftr-447	197	25	is	be	AUX
ftr-447	197	26	not	not	PART
ftr-447	197	27	necessarily	necessarily	ADV
ftr-447	197	28	the	the	DET
ftr-447	197	29	only	only	ADJ
ftr-447	197	30	possible	possible	ADJ
ftr-447	197	31	outcome	outcome	NOUN
ftr-447	197	32	concerning	concern	VERB
ftr-447	197	33	the	the	DET
ftr-447	197	34	interaction	interaction	NOUN
ftr-447	197	35	of	of	ADP
ftr-447	197	36	section	section	NOUN
ftr-447	197	37	402(b	402(b	PROPN
ftr-447	197	38	)	)	PUNCT
ftr-447	197	39	arrangements	arrangement	NOUN
ftr-447	197	40	and	and	CCONJ
ftr-447	197	41	grantor	grantor	NOUN
ftr-447	197	42	trusts	trust	NOUN
ftr-447	197	43	.	.	PUNCT
ftr-447	198	1	in	in	ADP
ftr-447	198	2	any	any	DET
ftr-447	198	3	event	event	NOUN
ftr-447	198	4	,	,	PUNCT
ftr-447	198	5	however	however	ADV
ftr-447	198	6	,	,	PUNCT
ftr-447	198	7	establishing	establish	VERB
ftr-447	198	8	that	that	DET
ftr-447	198	9	section	section	NOUN
ftr-447	198	10	402(b	402(b	PROPN
ftr-447	198	11	)	)	PUNCT
ftr-447	198	12	trusts	trust	NOUN
ftr-447	198	13	are	be	AUX
ftr-447	198	14	"	"	PUNCT
ftr-447	198	15	fundamentally	fundamentally	ADV
ftr-447	198	16	inconsistent	inconsistent	ADJ
ftr-447	198	17	"	"	PUNCT
ftr-447	198	18	with	with	ADP
ftr-447	198	19	the	the	DET
ftr-447	198	20	grantor	grantor	NOUN
ftr-447	198	21	trust	trust	NOUN
ftr-447	198	22	rules	rule	NOUN
ftr-447	198	23	,	,	PUNCT
ftr-447	198	24	however	however	ADV
ftr-447	198	25	22	22	NUM
ftr-447	198	26	.	.	PUNCT
ftr-447	199	1	see	see	VERB
ftr-447	199	2	,	,	PUNCT
ftr-447	199	3	e.g.	e.g.	ADV
ftr-447	199	4	,	,	PUNCT
ftr-447	199	5	priv	priv	NOUN
ftr-447	199	6	.	.	PUNCT
ftr-447	200	1	ltr	ltr	PROPN
ftr-447	200	2	.	.	PUNCT
ftr-447	200	3	ruls	rul	NOUN
ftr-447	200	4	.	.	PUNCT
ftr-447	201	1	92	92	NUM
ftr-447	201	2	-	-	PUNCT
ftr-447	201	3	12	12	NUM
ftr-447	201	4	-	-	PUNCT
ftr-447	201	5	024	024	NUM
ftr-447	201	6	(	(	PUNCT
ftr-447	201	7	dec	dec	PROPN
ftr-447	201	8	.	.	PROPN
ftr-447	201	9	20	20	NUM
ftr-447	201	10	,	,	PUNCT
ftr-447	201	11	1991	1991	NUM
ftr-447	201	12	)	)	PUNCT
ftr-447	201	13	;	;	PUNCT
ftr-447	201	14	92	92	NUM
ftr-447	201	15	-	-	SYM
ftr-447	201	16	12	12	NUM
ftr-447	201	17	-	-	PUNCT
ftr-447	201	18	019	019	NUM
ftr-447	201	19	(	(	PUNCT
ftr-447	201	20	dec	dec	PROPN
ftr-447	201	21	.	.	PROPN
ftr-447	201	22	20	20	NUM
ftr-447	201	23	,	,	PUNCT
ftr-447	201	24	1991	1991	NUM
ftr-447	201	25	)	)	PUNCT
ftr-447	201	26	;	;	PUNCT
ftr-447	201	27	92	92	NUM
ftr-447	201	28	-	-	PUNCT
ftr-447	201	29	07	07	NUM
ftr-447	201	30	-	-	PUNCT
ftr-447	201	31	010	010	NUM
ftr-447	201	32	(	(	PUNCT
ftr-447	201	33	nov	nov	PROPN
ftr-447	201	34	.	.	PROPN
ftr-447	201	35	12	12	NUM
ftr-447	201	36	,	,	PUNCT
ftr-447	201	37	1991	1991	NUM
ftr-447	201	38	)	)	PUNCT
ftr-447	201	39	;	;	PUNCT
ftr-447	201	40	92	92	NUM
ftr-447	201	41	-	-	PUNCT
ftr-447	201	42	06	06	NUM
ftr-447	201	43	-	-	PUNCT
ftr-447	201	44	009	009	NUM
ftr-447	201	45	(	(	PUNCT
ftr-447	201	46	nov	nov	PROPN
ftr-447	201	47	.	.	PROPN
ftr-447	201	48	11	11	NUM
ftr-447	201	49	,	,	PUNCT
ftr-447	201	50	1991	1991	NUM
ftr-447	201	51	)	)	PUNCT
ftr-447	201	52	.	.	PUNCT
ftr-447	202	1	see	see	VERB
ftr-447	202	2	also	also	ADV
ftr-447	202	3	priv	priv	VERB
ftr-447	202	4	.	.	PUNCT
ftr-447	203	1	ltr	ltr	PROPN
ftr-447	203	2	.	.	PUNCT
ftr-447	203	3	rul	rul	PROPN
ftr-447	203	4	.	.	PUNCT
ftr-447	204	1	93	93	NUM
ftr-447	204	2	-	-	NUM
ftr-447	204	3	02	02	NUM
ftr-447	204	4	-	-	PUNCT
ftr-447	204	5	017	017	NUM
ftr-447	204	6	(	(	PUNCT
ftr-447	204	7	oct	oct	PROPN
ftr-447	204	8	.	.	PROPN
ftr-447	204	9	18	18	NUM
ftr-447	204	10	,	,	PUNCT
ftr-447	204	11	1992	1992	NUM
ftr-447	204	12	)	)	PUNCT
ftr-447	204	13	.	.	PUNCT
ftr-447	205	1	23	23	NUM
ftr-447	205	2	.	.	PUNCT
ftr-447	206	1	see	see	VERB
ftr-447	206	2	i	i	PRON
ftr-447	206	3	d.	d.	PROPN
ftr-447	207	1	[	[	X
ftr-447	207	2	vol	vol	VERB
ftr-447	207	3	4:6	4:6	NUM
ftr-447	207	4	recent	recent	ADJ
ftr-447	207	5	changes	change	NOUN
ftr-447	207	6	for	for	ADP
ftr-447	207	7	foreign	foreign	ADJ
ftr-447	207	8	compensatory	compensatory	ADJ
ftr-447	207	9	trtsts	trtst	NOUN
ftr-447	207	10	expansive	expansive	ADJ
ftr-447	207	11	,	,	PUNCT
ftr-447	207	12	does	do	AUX
ftr-447	207	13	not	not	PART
ftr-447	207	14	necessarily	necessarily	ADV
ftr-447	207	15	demarcate	demarcate	VERB
ftr-447	207	16	the	the	DET
ftr-447	207	17	limits	limit	NOUN
ftr-447	207	18	of	of	ADP
ftr-447	207	19	section	section	NOUN
ftr-447	207	20	402(b	402(b	PROPN
ftr-447	207	21	)	)	PUNCT
ftr-447	207	22	vis	vis	X
ftr-447	207	23	-	-	PUNCT
ftr-447	207	24	izvis	izvis	VERB
ftr-447	207	25	the	the	DET
ftr-447	207	26	grantor	grantor	NOUN
ftr-447	207	27	trust	trust	NOUN
ftr-447	207	28	landscape	landscape	NOUN
ftr-447	207	29	.	.	PUNCT
ftr-447	208	1	accordingly	accordingly	ADV
ftr-447	208	2	,	,	PUNCT
ftr-447	208	3	because	because	SCONJ
ftr-447	208	4	the	the	DET
ftr-447	208	5	boundaries	boundary	NOUN
ftr-447	208	6	which	which	PRON
ftr-447	208	7	define	define	VERB
ftr-447	208	8	the	the	DET
ftr-447	208	9	section	section	NOUN
ftr-447	208	10	402(b	402(b	PROPN
ftr-447	208	11	)	)	PUNCT
ftr-447	208	12	set	set	NOUN
ftr-447	208	13	have	have	AUX
ftr-447	208	14	not	not	PART
ftr-447	208	15	been	be	AUX
ftr-447	208	16	entirely	entirely	ADV
ftr-447	208	17	clear	clear	ADJ
ftr-447	208	18	,	,	PUNCT
ftr-447	208	19	the	the	DET
ftr-447	208	20	service	service	NOUN
ftr-447	208	21	's	's	PART
ftr-447	208	22	position	position	NOUN
ftr-447	208	23	in	in	ADP
ftr-447	208	24	these	these	DET
ftr-447	208	25	"	"	PUNCT
ftr-447	208	26	fundamentally	fundamentally	ADV
ftr-447	208	27	inconsistent	inconsistent	ADJ
ftr-447	208	28	"	"	PUNCT
ftr-447	208	29	rulings	ruling	NOUN
ftr-447	208	30	has	have	AUX
ftr-447	208	31	staked	stake	VERB
ftr-447	208	32	out	out	ADP
ftr-447	208	33	only	only	ADV
ftr-447	208	34	a	a	DET
ftr-447	208	35	portion	portion	NOUN
ftr-447	208	36	of	of	ADP
ftr-447	208	37	the	the	DET
ftr-447	208	38	scope	scope	NOUN
ftr-447	208	39	of	of	ADP
ftr-447	208	40	section	section	NOUN
ftr-447	208	41	402(b	402(b	PROPN
ftr-447	208	42	)	)	PUNCT
ftr-447	208	43	's	's	PART
ftr-447	208	44	application	application	NOUN
ftr-447	208	45	.	.	PUNCT
ftr-447	209	1	c.	c.	PROPN
ftr-447	209	2	situs	situs	PROPN
ftr-447	209	3	of	of	ADP
ftr-447	209	4	the	the	DET
ftr-447	209	5	trust	trust	NOUN
ftr-447	209	6	1	1	NUM
ftr-447	209	7	.	.	PUNCT
ftr-447	210	1	prior	prior	ADV
ftr-447	210	2	law.-as	law.-as	PROPN
ftr-447	210	3	described	describe	VERB
ftr-447	210	4	above	above	ADV
ftr-447	210	5	,	,	PUNCT
ftr-447	210	6	the	the	DET
ftr-447	210	7	treatment	treatment	NOUN
ftr-447	210	8	of	of	ADP
ftr-447	210	9	a	a	DET
ftr-447	210	10	person	person	NOUN
ftr-447	210	11	as	as	ADP
ftr-447	210	12	a	a	DET
ftr-447	210	13	resident	resident	NOUN
ftr-447	210	14	or	or	CCONJ
ftr-447	210	15	nonresident	nonresident	ADJ
ftr-447	210	16	in	in	ADP
ftr-447	210	17	part	part	NOUN
ftr-447	210	18	determines	determine	NOUN
ftr-447	210	19	which	which	DET
ftr-447	210	20	regime	regime	NOUN
ftr-447	210	21	of	of	ADP
ftr-447	210	22	taxation	taxation	NOUN
ftr-447	210	23	in	in	ADP
ftr-447	210	24	the	the	DET
ftr-447	210	25	u.s	u.s	PROPN
ftr-447	210	26	.	.	PROPN
ftr-447	210	27	the	the	DET
ftr-447	210	28	person	person	NOUN
ftr-447	210	29	is	be	AUX
ftr-447	210	30	subject	subject	ADJ
ftr-447	210	31	to	to	ADP
ftr-447	210	32	.	.	PUNCT
ftr-447	211	1	the	the	DET
ftr-447	211	2	code	code	NOUN
ftr-447	211	3	and	and	CCONJ
ftr-447	211	4	the	the	DET
ftr-447	211	5	regulations	regulation	NOUN
ftr-447	211	6	also	also	ADV
ftr-447	211	7	identify	identify	VERB
ftr-447	211	8	specific	specific	ADJ
ftr-447	211	9	tax	tax	NOUN
ftr-447	211	10	regimes	regime	NOUN
ftr-447	211	11	for	for	ADP
ftr-447	211	12	u.s	u.s	PROPN
ftr-447	211	13	.	.	PROPN
ftr-447	211	14	and	and	CCONJ
ftr-447	211	15	foreign	foreign	ADJ
ftr-447	211	16	persons	person	NOUN
ftr-447	211	17	that	that	PRON
ftr-447	211	18	are	be	AUX
ftr-447	211	19	trusts	trust	NOUN
ftr-447	211	20	.	.	PUNCT
ftr-447	212	1	prior	prior	ADV
ftr-447	212	2	to	to	ADP
ftr-447	212	3	the	the	DET
ftr-447	212	4	recent	recent	ADJ
ftr-447	212	5	statutory	statutory	ADJ
ftr-447	212	6	and	and	CCONJ
ftr-447	212	7	regulatory	regulatory	ADJ
ftr-447	212	8	changes	change	NOUN
ftr-447	212	9	in	in	ADP
ftr-447	212	10	law	law	NOUN
ftr-447	212	11	,	,	PUNCT
ftr-447	212	12	section	section	NOUN
ftr-447	212	13	7701(a)(31	7701(a)(31	NUM
ftr-447	212	14	)	)	PUNCT
ftr-447	212	15	defined	define	VERB
ftr-447	212	16	a	a	DET
ftr-447	212	17	foreign	foreign	ADJ
ftr-447	212	18	trust	trust	NOUN
ftr-447	212	19	as	as	ADP
ftr-447	212	20	"	"	PUNCT
ftr-447	212	21	the	the	DET
ftr-447	212	22	income	income	NOUN
ftr-447	212	23	of	of	ADP
ftr-447	212	24	which	which	PRON
ftr-447	212	25	,	,	PUNCT
ftr-447	212	26	from	from	ADP
ftr-447	212	27	sources	source	NOUN
ftr-447	212	28	without	without	ADP
ftr-447	212	29	the	the	DET
ftr-447	212	30	united	united	PROPN
ftr-447	212	31	states	states	PROPN
ftr-447	212	32	which	which	PRON
ftr-447	212	33	is	be	AUX
ftr-447	212	34	not	not	PART
ftr-447	212	35	effectively	effectively	ADV
ftr-447	212	36	connected	connect	VERB
ftr-447	212	37	with	with	ADP
ftr-447	212	38	the	the	DET
ftr-447	212	39	conduct	conduct	NOUN
ftr-447	212	40	of	of	ADP
ftr-447	212	41	a	a	DET
ftr-447	212	42	trade	trade	NOUN
ftr-447	212	43	or	or	CCONJ
ftr-447	212	44	business	business	NOUN
ftr-447	212	45	within	within	ADP
ftr-447	212	46	the	the	DET
ftr-447	212	47	united	united	PROPN
ftr-447	212	48	states	states	PROPN
ftr-447	212	49	,	,	PUNCT
ftr-447	212	50	is	be	AUX
ftr-447	212	51	not	not	PART
ftr-447	212	52	includable	includable	ADJ
ftr-447	212	53	in	in	ADP
ftr-447	212	54	gross	gross	ADJ
ftr-447	212	55	income	income	NOUN
ftr-447	212	56	under	under	ADP
ftr-447	212	57	subtitle	subtitle	NOUN
ftr-447	212	58	a.	a.	NOUN
ftr-447	212	59	"'24	"'24	PROPN
ftr-447	212	60	while	while	SCONJ
ftr-447	212	61	one	one	PRON
ftr-447	212	62	can	can	AUX
ftr-447	212	63	surmise	surmise	VERB
ftr-447	212	64	under	under	ADP
ftr-447	212	65	this	this	DET
ftr-447	212	66	definition	definition	NOUN
ftr-447	212	67	that	that	SCONJ
ftr-447	212	68	a	a	DET
ftr-447	212	69	foreign	foreign	ADJ
ftr-447	212	70	trust	trust	NOUN
ftr-447	212	71	was	be	AUX
ftr-447	212	72	akin	akin	ADJ
ftr-447	212	73	to	to	ADP
ftr-447	212	74	a	a	DET
ftr-447	212	75	nonresident	nonresident	ADJ
ftr-447	212	76	alien	alien	ADJ
ftr-447	212	77	individual	individual	NOUN
ftr-447	212	78	,	,	PUNCT
ftr-447	212	79	the	the	DET
ftr-447	212	80	language	language	NOUN
ftr-447	212	81	of	of	ADP
ftr-447	212	82	the	the	DET
ftr-447	212	83	statute	statute	NOUN
ftr-447	212	84	,	,	PUNCT
ftr-447	212	85	taken	take	VERB
ftr-447	212	86	by	by	ADP
ftr-447	212	87	itself	itself	PRON
ftr-447	212	88	,	,	PUNCT
ftr-447	212	89	left	leave	VERB
ftr-447	212	90	no	no	DET
ftr-447	212	91	bright	bright	ADJ
ftr-447	212	92	line	line	NOUN
ftr-447	212	93	guidance	guidance	NOUN
ftr-447	212	94	.	.	PUNCT
ftr-447	213	1	in	in	ADP
ftr-447	213	2	interpreting	interpret	VERB
ftr-447	213	3	this	this	DET
ftr-447	213	4	definition	definition	NOUN
ftr-447	213	5	,	,	PUNCT
ftr-447	213	6	cases	case	NOUN
ftr-447	213	7	and	and	CCONJ
ftr-447	213	8	rulings	ruling	NOUN
ftr-447	213	9	focused	focus	VERB
ftr-447	213	10	on	on	ADP
ftr-447	213	11	several	several	ADJ
ftr-447	213	12	factors	factor	NOUN
ftr-447	213	13	,	,	PUNCT
ftr-447	213	14	including	include	VERB
ftr-447	213	15	looking	look	VERB
ftr-447	213	16	to	to	ADP
ftr-447	213	17	the	the	DET
ftr-447	213	18	country	country	NOUN
ftr-447	213	19	under	under	ADP
ftr-447	213	20	whose	whose	DET
ftr-447	213	21	laws	law	NOUN
ftr-447	213	22	the	the	DET
ftr-447	213	23	trust	trust	NOUN
ftr-447	213	24	was	be	AUX
ftr-447	213	25	created	create	VERB
ftr-447	213	26	,	,	PUNCT
ftr-447	213	27	the	the	DET
ftr-447	213	28	situs	situs	PROPN
ftr-447	213	29	of	of	ADP
ftr-447	213	30	the	the	DET
ftr-447	213	31	trust	trust	NOUN
ftr-447	213	32	's	's	PART
ftr-447	213	33	corpus	corpus	NOUN
ftr-447	213	34	as	as	ADV
ftr-447	213	35	well	well	ADV
ftr-447	213	36	as	as	ADP
ftr-447	213	37	the	the	DET
ftr-447	213	38	situs	situs	PROPN
ftr-447	213	39	of	of	ADP
ftr-447	213	40	the	the	DET
ftr-447	213	41	trust	trust	NOUN
ftr-447	213	42	's	's	PART
ftr-447	213	43	administration	administration	NOUN
ftr-447	213	44	,	,	PUNCT
ftr-447	213	45	the	the	DET
ftr-447	213	46	nationality	nationality	NOUN
ftr-447	213	47	and	and	CCONJ
ftr-447	213	48	residence	residence	NOUN
ftr-447	213	49	of	of	ADP
ftr-447	213	50	the	the	DET
ftr-447	213	51	trustee	trustee	NOUN
ftr-447	213	52	,	,	PUNCT
ftr-447	213	53	and	and	CCONJ
ftr-447	213	54	the	the	DET
ftr-447	213	55	nationality	nationality	NOUN
ftr-447	213	56	and	and	CCONJ
ftr-447	213	57	residence	residence	NOUN
ftr-447	213	58	of	of	ADP
ftr-447	213	59	the	the	DET
ftr-447	213	60	grantor	grantor	NOUN
ftr-447	213	61	and	and	CCONJ
ftr-447	213	62	beneficiaries	beneficiary	NOUN
ftr-447	213	63	.	.	PUNCT
ftr-447	214	1	it	it	PRON
ftr-447	214	2	is	be	AUX
ftr-447	214	3	conceivable	conceivable	ADJ
ftr-447	214	4	that	that	SCONJ
ftr-447	214	5	the	the	DET
ftr-447	214	6	factors	factor	NOUN
ftr-447	214	7	all	all	PRON
ftr-447	214	8	pointed	point	VERB
ftr-447	214	9	to	to	ADP
ftr-447	214	10	one	one	NUM
ftr-447	214	11	conclusion	conclusion	NOUN
ftr-447	214	12	in	in	ADP
ftr-447	214	13	a	a	DET
ftr-447	214	14	given	give	VERB
ftr-447	214	15	case	case	NOUN
ftr-447	214	16	.	.	PUNCT
ftr-447	215	1	however	however	ADV
ftr-447	215	2	,	,	PUNCT
ftr-447	215	3	where	where	SCONJ
ftr-447	215	4	certain	certain	ADJ
ftr-447	215	5	factors	factor	NOUN
ftr-447	215	6	might	might	AUX
ftr-447	215	7	have	have	AUX
ftr-447	215	8	pointed	point	VERB
ftr-447	215	9	towards	towards	ADP
ftr-447	215	10	a	a	DET
ftr-447	215	11	foreign	foreign	ADJ
ftr-447	215	12	jurisdictional	jurisdictional	ADJ
ftr-447	215	13	nexus	nexus	NOUN
ftr-447	215	14	,	,	PUNCT
ftr-447	215	15	and	and	CCONJ
ftr-447	215	16	others	other	NOUN
ftr-447	215	17	pointed	point	VERB
ftr-447	215	18	to	to	ADP
ftr-447	215	19	domestic	domestic	ADJ
ftr-447	215	20	relationships	relationship	NOUN
ftr-447	215	21	,	,	PUNCT
ftr-447	215	22	the	the	DET
ftr-447	215	23	conclusion	conclusion	NOUN
ftr-447	215	24	was	be	AUX
ftr-447	215	25	less	less	ADV
ftr-447	215	26	certain	certain	ADJ
ftr-447	215	27	,	,	PUNCT
ftr-447	215	28	especially	especially	ADV
ftr-447	215	29	since	since	SCONJ
ftr-447	215	30	no	no	DET
ftr-447	215	31	single	single	ADJ
ftr-447	215	32	factor	factor	NOUN
ftr-447	215	33	is	be	AUX
ftr-447	215	34	determinative	determinative	ADJ
ftr-447	215	35	under	under	ADP
ftr-447	215	36	this	this	DET
ftr-447	215	37	test	test	NOUN
ftr-447	215	38	of	of	ADP
ftr-447	215	39	nonresident	nonresident	ADJ
ftr-447	215	40	alien	alien	ADJ
ftr-447	215	41	status	status	NOUN
ftr-447	215	42	of	of	ADP
ftr-447	215	43	the	the	DET
ftr-447	215	44	trust	trust	NOUN
ftr-447	215	45	:	:	PUNCT
ftr-447	215	46	the	the	DET
ftr-447	215	47	internal	internal	PROPN
ftr-447	215	48	revenue	revenue	NOUN
ftr-447	215	49	code	code	NOUN
ftr-447	215	50	does	do	AUX
ftr-447	215	51	not	not	PART
ftr-447	215	52	specify	specify	VERB
ftr-447	215	53	what	what	PRON
ftr-447	215	54	characteristics	characteristic	NOUN
ftr-447	215	55	must	must	AUX
ftr-447	215	56	exist	exist	VERB
ftr-447	215	57	before	before	SCONJ
ftr-447	215	58	a	a	DET
ftr-447	215	59	trust	trust	NOUN
ftr-447	215	60	is	be	AUX
ftr-447	215	61	treated	treat	VERB
ftr-447	215	62	as	as	ADP
ftr-447	215	63	being	be	AUX
ftr-447	215	64	comparable	comparable	ADJ
ftr-447	215	65	to	to	ADP
ftr-447	215	66	a	a	DET
ftr-447	215	67	nonresident	nonresident	ADJ
ftr-447	215	68	alien	alien	ADJ
ftr-447	215	69	individual	individual	NOUN
ftr-447	215	70	.	.	PUNCT
ftr-447	216	1	however	however	ADV
ftr-447	216	2	,	,	PUNCT
ftr-447	216	3	internal	internal	ADJ
ftr-447	216	4	revenue	revenue	NOUN
ftr-447	216	5	service	service	NOUN
ftr-447	216	6	rulings	ruling	NOUN
ftr-447	216	7	and	and	CCONJ
ftr-447	216	8	court	court	NOUN
ftr-447	216	9	cases	case	NOUN
ftr-447	216	10	indicate	indicate	VERB
ftr-447	216	11	that	that	SCONJ
ftr-447	216	12	this	this	DET
ftr-447	216	13	status	status	NOUN
ftr-447	216	14	depends	depend	VERB
ftr-447	216	15	on	on	ADP
ftr-447	216	16	various	various	ADJ
ftr-447	216	17	factors	factor	NOUN
ftr-447	216	18	,	,	PUNCT
ftr-447	216	19	such	such	ADJ
ftr-447	216	20	as	as	ADP
ftr-447	216	21	the	the	DET
ftr-447	216	22	residence	residence	NOUN
ftr-447	216	23	of	of	ADP
ftr-447	216	24	the	the	DET
ftr-447	216	25	trustee	trustee	NOUN
ftr-447	216	26	,	,	PUNCT
ftr-447	216	27	the	the	DET
ftr-447	216	28	location	location	NOUN
ftr-447	216	29	of	of	ADP
ftr-447	216	30	the	the	DET
ftr-447	216	31	trust	trust	NOUN
ftr-447	216	32	assets	asset	NOUN
ftr-447	216	33	,	,	PUNCT
ftr-447	216	34	the	the	DET
ftr-447	216	35	country	country	NOUN
ftr-447	216	36	under	under	ADP
ftr-447	216	37	whose	whose	DET
ftr-447	216	38	laws	law	NOUN
ftr-447	216	39	the	the	DET
ftr-447	216	40	trust	trust	NOUN
ftr-447	216	41	is	be	AUX
ftr-447	216	42	created	create	VERB
ftr-447	216	43	,	,	PUNCT
ftr-447	216	44	the	the	DET
ftr-447	216	45	nationality	nationality	NOUN
ftr-447	216	46	of	of	ADP
ftr-447	216	47	the	the	DET
ftr-447	216	48	grantor	grantor	NOUN
ftr-447	216	49	and	and	CCONJ
ftr-447	216	50	the	the	DET
ftr-447	216	51	nationality	nationality	NOUN
ftr-447	216	52	of	of	ADP
ftr-447	216	53	the	the	DET
ftr-447	216	54	beneficiaries	beneficiary	NOUN
ftr-447	216	55	.	.	PUNCT
ftr-447	217	1	if	if	SCONJ
ftr-447	217	2	an	an	DET
ftr-447	217	3	examination	examination	NOUN
ftr-447	217	4	of	of	ADP
ftr-447	217	5	these	these	DET
ftr-447	217	6	factors	factor	NOUN
ftr-447	217	7	indicates	indicate	VERB
ftr-447	217	8	that	that	SCONJ
ftr-447	217	9	the	the	DET
ftr-447	217	10	trust	trust	NOUN
ftr-447	217	11	has	have	VERB
ftr-447	217	12	24	24	NUM
ftr-447	217	13	.	.	PUNCT
ftr-447	217	14	section	section	NOUN
ftr-447	217	15	7701(a)(31	7701(a)(31	NUM
ftr-447	217	16	)	)	PUNCT
ftr-447	217	17	,	,	PUNCT
ftr-447	217	18	prior	prior	ADV
ftr-447	217	19	to	to	ADP
ftr-447	217	20	the	the	DET
ftr-447	217	21	amendments	amendment	NOUN
ftr-447	217	22	effected	effect	VERB
ftr-447	217	23	by	by	ADP
ftr-447	217	24	the	the	DET
ftr-447	217	25	small	small	ADJ
ftr-447	217	26	business	business	NOUN
ftr-447	217	27	job	job	NOUN
ftr-447	217	28	protection	protection	NOUN
ftr-447	217	29	acl	acl	PROPN
ftr-447	217	30	19991	19991	NUM
ftr-447	217	31	florida	florida	PROPN
ftr-447	217	32	tax	tax	NOUN
ftr-447	217	33	review	review	NOUN
ftr-447	217	34	sufficient	sufficient	ADJ
ftr-447	217	35	foreign	foreign	ADJ
ftr-447	217	36	contacts	contact	NOUN
ftr-447	217	37	,	,	PUNCT
ftr-447	217	38	it	it	PRON
ftr-447	217	39	is	be	AUX
ftr-447	217	40	deemed	deem	VERB
ftr-447	217	41	comparable	comparable	ADJ
ftr-447	217	42	to	to	ADP
ftr-447	217	43	a	a	DET
ftr-447	217	44	nonresident	nonresident	ADJ
ftr-447	217	45	alien	alien	ADJ
ftr-447	217	46	individual	individual	NOUN
ftr-447	217	47	and	and	CCONJ
ftr-447	217	48	thus	thus	ADV
ftr-447	217	49	a	a	DET
ftr-447	217	50	foreign	foreign	ADJ
ftr-447	217	51	trust.2	trust.2	PROPN
ftr-447	217	52	courts	court	NOUN
ftr-447	217	53	therefore	therefore	ADV
ftr-447	217	54	,	,	PUNCT
ftr-447	217	55	were	be	AUX
ftr-447	217	56	forced	force	VERB
ftr-447	217	57	to	to	PART
ftr-447	217	58	rely	rely	VERB
ftr-447	217	59	on	on	ADP
ftr-447	217	60	a	a	DET
ftr-447	217	61	variety	variety	NOUN
ftr-447	217	62	of	of	ADP
ftr-447	217	63	facts	fact	NOUN
ftr-447	217	64	and	and	CCONJ
ftr-447	217	65	circumstances	circumstance	NOUN
ftr-447	217	66	to	to	PART
ftr-447	217	67	conclude	conclude	VERB
ftr-447	217	68	whether	whether	SCONJ
ftr-447	217	69	a	a	DET
ftr-447	217	70	trust	trust	NOUN
ftr-447	217	71	was	be	AUX
ftr-447	217	72	considered	consider	VERB
ftr-447	217	73	a	a	DET
ftr-447	217	74	domestic	domestic	ADJ
ftr-447	217	75	or	or	CCONJ
ftr-447	217	76	a	a	DET
ftr-447	217	77	foreign	foreign	ADJ
ftr-447	217	78	entity	entity	NOUN
ftr-447	217	79	.	.	PUNCT
ftr-447	218	1	26	26	NUM
ftr-447	218	2	accordingly	accordingly	ADV
ftr-447	218	3	,	,	PUNCT
ftr-447	218	4	because	because	SCONJ
ftr-447	218	5	matters	matter	NOUN
ftr-447	218	6	were	be	AUX
ftr-447	218	7	often	often	ADV
ftr-447	218	8	so	so	ADV
ftr-447	218	9	fact	fact	NOUN
ftr-447	218	10	specific	specific	ADJ
ftr-447	218	11	,	,	PUNCT
ftr-447	218	12	certain	certain	ADJ
ftr-447	218	13	trust	trust	NOUN
ftr-447	218	14	arrangements	arrangement	NOUN
ftr-447	218	15	faced	face	VERB
ftr-447	218	16	considerable	considerable	ADJ
ftr-447	218	17	uncertainty	uncertainty	NOUN
ftr-447	218	18	in	in	ADP
ftr-447	218	19	their	their	PRON
ftr-447	218	20	classification	classification	NOUN
ftr-447	218	21	for	for	ADP
ftr-447	218	22	u.s	u.s	PROPN
ftr-447	218	23	.	.	PROPN
ftr-447	218	24	tax	tax	NOUN
ftr-447	218	25	purposes	purpose	NOUN
ftr-447	218	26	.	.	PUNCT
ftr-447	219	1	2	2	X
ftr-447	219	2	.	.	X
ftr-447	219	3	recent	recent	ADJ
ftr-447	219	4	changes	change	NOUN
ftr-447	219	5	in	in	ADP
ftr-447	219	6	law.-as	law.-as	PROPN
ftr-447	219	7	a	a	DET
ftr-447	219	8	result	result	NOUN
ftr-447	219	9	of	of	ADP
ftr-447	219	10	changes	change	NOUN
ftr-447	219	11	made	make	VERB
ftr-447	219	12	by	by	ADP
ftr-447	219	13	the	the	DET
ftr-447	219	14	small	small	ADJ
ftr-447	219	15	business	business	NOUN
ftr-447	219	16	job	job	NOUN
ftr-447	219	17	protection	protection	NOUN
ftr-447	219	18	act	act	NOUN
ftr-447	219	19	of	of	ADP
ftr-447	219	20	1996	1996	NUM
ftr-447	219	21	,	,	PUNCT
ftr-447	219	22	a	a	DET
ftr-447	219	23	trust	trust	NOUN
ftr-447	219	24	will	will	AUX
ftr-447	219	25	be	be	AUX
ftr-447	219	26	considered	consider	VERB
ftr-447	219	27	to	to	PART
ftr-447	219	28	be	be	AUX
ftr-447	219	29	a	a	DET
ftr-447	219	30	u.s	u.s	PROPN
ftr-447	219	31	.	.	PROPN
ftr-447	219	32	entity	entity	NOUN
ftr-447	219	33	only	only	ADV
ftr-447	219	34	if	if	SCONJ
ftr-447	219	35	it	it	PRON
ftr-447	219	36	meets	meet	VERB
ftr-447	219	37	the	the	DET
ftr-447	219	38	definition	definition	NOUN
ftr-447	219	39	of	of	ADP
ftr-447	219	40	a	a	DET
ftr-447	219	41	domestic	domestic	ADJ
ftr-447	219	42	trust	trust	NOUN
ftr-447	219	43	contained	contain	VERB
ftr-447	219	44	in	in	ADP
ftr-447	219	45	section	section	NOUN
ftr-447	219	46	7701(a)(30)(e	7701(a)(30)(e	NUM
ftr-447	219	47	)	)	PUNCT
ftr-447	219	48	.	.	PUNCT
ftr-447	220	1	section	section	NOUN
ftr-447	220	2	7701(a)(30)(e	7701(a)(30)(e	VERB
ftr-447	220	3	)	)	PUNCT
ftr-447	220	4	provides	provide	VERB
ftr-447	220	5	that	that	SCONJ
ftr-447	220	6	a	a	DET
ftr-447	220	7	trust	trust	NOUN
ftr-447	220	8	is	be	AUX
ftr-447	220	9	considered	consider	VERB
ftr-447	220	10	to	to	PART
ftr-447	220	11	be	be	AUX
ftr-447	220	12	a	a	DET
ftr-447	220	13	domestic	domestic	ADJ
ftr-447	220	14	trust	trust	NOUN
ftr-447	220	15	if	if	SCONJ
ftr-447	220	16	(	(	PUNCT
ftr-447	220	17	i	i	NOUN
ftr-447	220	18	)	)	PUNCT
ftr-447	220	19	a	a	DET
ftr-447	220	20	court	court	NOUN
ftr-447	220	21	within	within	ADP
ftr-447	220	22	the	the	DET
ftr-447	220	23	united	united	PROPN
ftr-447	220	24	states	states	PROPN
ftr-447	220	25	is	be	AUX
ftr-447	220	26	able	able	ADJ
ftr-447	220	27	to	to	PART
ftr-447	220	28	exercise	exercise	VERB
ftr-447	220	29	primary	primary	ADJ
ftr-447	220	30	supervision	supervision	NOUN
ftr-447	220	31	over	over	ADP
ftr-447	220	32	the	the	DET
ftr-447	220	33	trust	trust	NOUN
ftr-447	220	34	's	's	PART
ftr-447	220	35	administration	administration	NOUN
ftr-447	220	36	and	and	CCONJ
ftr-447	220	37	(	(	PUNCT
ftr-447	220	38	ii	ii	NOUN
ftr-447	220	39	)	)	PUNCT
ftr-447	220	40	one	one	NUM
ftr-447	220	41	or	or	CCONJ
ftr-447	220	42	more	more	ADJ
ftr-447	220	43	united	united	ADJ
ftr-447	220	44	states	states	PROPN
ftr-447	220	45	fiduciaries	fiduciary	NOUN
ftr-447	220	46	have	have	VERB
ftr-447	220	47	the	the	DET
ftr-447	220	48	ability	ability	NOUN
ftr-447	220	49	to	to	PART
ftr-447	220	50	control	control	VERB
ftr-447	220	51	all	all	PRON
ftr-447	220	52	of	of	ADP
ftr-447	220	53	the	the	DET
ftr-447	220	54	trust	trust	NOUN
ftr-447	220	55	's	's	PART
ftr-447	220	56	substantial	substantial	ADJ
ftr-447	220	57	decisions	decision	NOUN
ftr-447	220	58	.	.	PUNCT
ftr-447	221	1	section	section	NOUN
ftr-447	221	2	7701(a)(31)(b	7701(a)(31)(b	NUM
ftr-447	221	3	)	)	PUNCT
ftr-447	221	4	states	state	VERB
ftr-447	221	5	that	that	SCONJ
ftr-447	221	6	a	a	DET
ftr-447	221	7	"	"	PUNCT
ftr-447	221	8	foreign	foreign	ADJ
ftr-447	221	9	trust	trust	NOUN
ftr-447	221	10	"	"	PUNCT
ftr-447	221	11	is	be	AUX
ftr-447	221	12	any	any	DET
ftr-447	221	13	other	other	ADJ
ftr-447	221	14	trust	trust	NOUN
ftr-447	221	15	not	not	PART
ftr-447	221	16	described	describe	VERB
ftr-447	221	17	in	in	ADP
ftr-447	221	18	section	section	NOUN
ftr-447	221	19	7701(a)(30)(e	7701(a)(30)(e	NUM
ftr-447	221	20	)	)	PUNCT
ftr-447	221	21	.	.	PUNCT
ftr-447	222	1	the	the	DET
ftr-447	222	2	taxpayer	taxpayer	NOUN
ftr-447	222	3	relief	relief	PROPN
ftr-447	222	4	act	act	NOUN
ftr-447	222	5	of	of	ADP
ftr-447	222	6	1997	1997	NUM
ftr-447	222	7	changed	change	VERB
ftr-447	222	8	the	the	DET
ftr-447	222	9	reference	reference	NOUN
ftr-447	222	10	to	to	ADP
ftr-447	222	11	fiduciaries	fiduciary	NOUN
ftr-447	222	12	in	in	ADP
ftr-447	222	13	clause	clause	NOUN
ftr-447	222	14	(	(	PUNCT
ftr-447	222	15	ii	ii	NOUN
ftr-447	222	16	)	)	PUNCT
ftr-447	222	17	above	above	ADV
ftr-447	222	18	,	,	PUNCT
ftr-447	222	19	to	to	ADP
ftr-447	222	20	"	"	PUNCT
ftr-447	222	21	persons	person	NOUN
ftr-447	222	22	.	.	PUNCT
ftr-447	222	23	"	"	PUNCT
ftr-447	223	1	while	while	SCONJ
ftr-447	223	2	the	the	DET
ftr-447	223	3	statute	statute	NOUN
ftr-447	223	4	itself	itself	PRON
ftr-447	223	5	does	do	AUX
ftr-447	223	6	not	not	PART
ftr-447	223	7	directly	directly	ADV
ftr-447	223	8	define	define	VERB
ftr-447	223	9	what	what	PRON
ftr-447	223	10	a	a	DET
ftr-447	223	11	united	united	PROPN
ftr-447	223	12	states	states	PROPN
ftr-447	223	13	person	person	NOUN
ftr-447	223	14	is	be	AUX
ftr-447	223	15	for	for	ADP
ftr-447	223	16	purposes	purpose	NOUN
ftr-447	223	17	of	of	ADP
ftr-447	223	18	this	this	DET
ftr-447	223	19	rule	rule	NOUN
ftr-447	223	20	,	,	PUNCT
ftr-447	223	21	the	the	DET
ftr-447	223	22	definition	definition	NOUN
ftr-447	223	23	contained	contain	VERB
ftr-447	223	24	in	in	ADP
ftr-447	223	25	section	section	NOUN
ftr-447	223	26	7701(a)(30	7701(a)(30	NOUN
ftr-447	223	27	)	)	PUNCT
ftr-447	223	28	makes	make	VERB
ftr-447	223	29	most	most	ADJ
ftr-447	223	30	sense.27	sense.27	ADJ
ftr-447	223	31	under	under	ADP
ftr-447	223	32	that	that	DET
ftr-447	223	33	provision	provision	NOUN
ftr-447	223	34	,	,	PUNCT
ftr-447	223	35	a	a	DET
ftr-447	223	36	u.s	u.s	PROPN
ftr-447	223	37	.	.	PROPN
ftr-447	223	38	person	person	NOUN
ftr-447	223	39	is	be	AUX
ftr-447	223	40	a	a	DET
ftr-447	223	41	citizen	citizen	NOUN
ftr-447	223	42	or	or	CCONJ
ftr-447	223	43	resident	resident	NOUN
ftr-447	223	44	of	of	ADP
ftr-447	223	45	the	the	DET
ftr-447	223	46	united	united	PROPN
ftr-447	223	47	states	states	PROPN
ftr-447	223	48	,	,	PUNCT
ftr-447	223	49	a	a	DET
ftr-447	223	50	corporation	corporation	NOUN
ftr-447	223	51	,	,	PUNCT
ftr-447	223	52	partnership	partnership	NOUN
ftr-447	223	53	or	or	CCONJ
ftr-447	223	54	other	other	ADJ
ftr-447	223	55	entity	entity	NOUN
ftr-447	223	56	created	create	VERB
ftr-447	223	57	or	or	CCONJ
ftr-447	223	58	organized	organize	VERB
ftr-447	223	59	in	in	ADP
ftr-447	223	60	or	or	CCONJ
ftr-447	223	61	under	under	ADP
ftr-447	223	62	the	the	DET
ftr-447	223	63	laws	law	NOUN
ftr-447	223	64	of	of	ADP
ftr-447	223	65	the	the	DET
ftr-447	223	66	united	united	PROPN
ftr-447	223	67	states	states	PROPN
ftr-447	223	68	or	or	CCONJ
ftr-447	223	69	any	any	DET
ftr-447	223	70	political	political	ADJ
ftr-447	223	71	subdivision	subdivision	NOUN
ftr-447	223	72	of	of	ADP
ftr-447	223	73	the	the	DET
ftr-447	223	74	united	united	PROPN
ftr-447	223	75	states	states	PROPN
ftr-447	223	76	,	,	PUNCT
ftr-447	223	77	an	an	DET
ftr-447	223	78	estate	estate	NOUN
ftr-447	223	79	the	the	DET
ftr-447	223	80	income	income	NOUN
ftr-447	223	81	of	of	ADP
ftr-447	223	82	which	which	PRON
ftr-447	223	83	is	be	AUX
ftr-447	223	84	subject	subject	ADJ
ftr-447	223	85	to	to	ADP
ftr-447	223	86	u.s	u.s	PROPN
ftr-447	223	87	.	.	PROPN
ftr-447	223	88	federal	federal	PROPN
ftr-447	223	89	income	income	NOUN
ftr-447	223	90	taxation	taxation	NOUN
ftr-447	223	91	regardless	regardless	ADV
ftr-447	223	92	of	of	ADP
ftr-447	223	93	its	its	PRON
ftr-447	223	94	source	source	NOUN
ftr-447	223	95	or	or	CCONJ
ftr-447	223	96	any	any	DET
ftr-447	223	97	domestic	domestic	ADJ
ftr-447	223	98	trust	trust	NOUN
ftr-447	223	99	described	describe	VERB
ftr-447	223	100	above	above	ADV
ftr-447	223	101	,	,	PUNCT
ftr-447	223	102	in	in	ADP
ftr-447	223	103	section	section	NOUN
ftr-447	223	104	7701(a)(30)(e	7701(a)(30)(e	NUM
ftr-447	223	105	)	)	PUNCT
ftr-447	223	106	.	.	PUNCT
ftr-447	224	1	in	in	ADP
ftr-447	224	2	1997	1997	NUM
ftr-447	224	3	,	,	PUNCT
ftr-447	224	4	the	the	DET
ftr-447	224	5	service	service	NOUN
ftr-447	224	6	issued	issue	VERB
ftr-447	224	7	proposed	propose	VERB
ftr-447	224	8	regulations	regulation	NOUN
ftr-447	224	9	clarifying	clarify	VERB
ftr-447	224	10	when	when	SCONJ
ftr-447	224	11	a	a	DET
ftr-447	224	12	court	court	NOUN
ftr-447	224	13	may	may	AUX
ftr-447	224	14	be	be	AUX
ftr-447	224	15	deemed	deem	VERB
ftr-447	224	16	to	to	PART
ftr-447	224	17	exercise	exercise	VERB
ftr-447	224	18	primary	primary	ADJ
ftr-447	224	19	supervision	supervision	NOUN
ftr-447	224	20	over	over	ADP
ftr-447	224	21	the	the	DET
ftr-447	224	22	trust	trust	NOUN
ftr-447	224	23	's	's	PART
ftr-447	224	24	administration	administration	NOUN
ftr-447	224	25	for	for	ADP
ftr-447	224	26	purposes	purpose	NOUN
ftr-447	224	27	of	of	ADP
ftr-447	224	28	section	section	NOUN
ftr-447	224	29	7701(a)(30)(e	7701(a)(30)(e	NUM
ftr-447	224	30	)	)	PUNCT
ftr-447	224	31	.	.	PUNCT
ftr-447	225	1	in	in	ADP
ftr-447	225	2	february	february	PROPN
ftr-447	225	3	1999	1999	NUM
ftr-447	225	4	,	,	PUNCT
ftr-447	225	5	the	the	DET
ftr-447	225	6	25	25	NUM
ftr-447	225	7	.	.	PUNCT
ftr-447	226	1	s.	s.	PROPN
ftr-447	226	2	rep	rep	PROPN
ftr-447	226	3	.	.	PROPN
ftr-447	227	1	no	no	INTJ
ftr-447	227	2	.	.	NOUN
ftr-447	228	1	94	94	NUM
ftr-447	228	2	-	-	SYM
ftr-447	228	3	938	938	NUM
ftr-447	228	4	,	,	PUNCT
ftr-447	228	5	at	at	ADP
ftr-447	228	6	215	215	NUM
ftr-447	228	7	(	(	PUNCT
ftr-447	228	8	1976	1976	NUM
ftr-447	228	9	)	)	PUNCT
ftr-447	228	10	,	,	PUNCT
ftr-447	228	11	reprinted	reprint	VERB
ftr-447	228	12	in	in	ADP
ftr-447	228	13	1976	1976	NUM
ftr-447	228	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-447	228	15	.	.	PUNCT
ftr-447	228	16	3439	3439	NUM
ftr-447	228	17	,	,	PUNCT
ftr-447	228	18	3645	3645	NUM
ftr-447	228	19	;	;	PUNCT
ftr-447	228	20	h.r	h.r	PROPN
ftr-447	228	21	.	.	PROPN
ftr-447	228	22	rep	rep	PROPN
ftr-447	228	23	.	.	PROPN
ftr-447	228	24	no	no	INTJ
ftr-447	228	25	.	.	NOUN
ftr-447	229	1	94	94	NUM
ftr-447	229	2	-	-	SYM
ftr-447	229	3	658	658	NUM
ftr-447	229	4	,	,	PUNCT
ftr-447	229	5	at	at	ADP
ftr-447	229	6	206	206	NUM
ftr-447	229	7	(	(	PUNCT
ftr-447	229	8	1975	1975	NUM
ftr-447	229	9	)	)	PUNCT
ftr-447	229	10	,	,	PUNCT
ftr-447	229	11	reprinted	reprint	VERB
ftr-447	229	12	in	in	ADP
ftr-447	229	13	1976	1976	NUM
ftr-447	229	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-447	229	15	.	.	PUNCT
ftr-447	229	16	2897	2897	NUM
ftr-447	229	17	,	,	PUNCT
ftr-447	229	18	3101	3101	NUM
ftr-447	229	19	.	.	PUNCT
ftr-447	230	1	see	see	VERB
ftr-447	230	2	also	also	ADV
ftr-447	230	3	staff	staff	NOUN
ftr-447	230	4	of	of	ADP
ftr-447	230	5	the	the	DET
ftr-447	230	6	joint	joint	ADJ
ftr-447	230	7	committee	committee	NOUN
ftr-447	230	8	on	on	ADP
ftr-447	230	9	taxation	taxation	NOUN
ftr-447	230	10	,	,	PUNCT
ftr-447	230	11	94th	94th	ADJ
ftr-447	230	12	cong	cong	NOUN
ftr-447	230	13	.	.	PROPN
ftr-447	230	14	,	,	PUNCT
ftr-447	230	15	2d	2d	NUM
ftr-447	230	16	sess	sess	NOUN
ftr-447	230	17	.	.	PUNCT
ftr-447	231	1	,	,	PUNCT
ftr-447	231	2	general	general	ADJ
ftr-447	231	3	explanation	explanation	NOUN
ftr-447	231	4	of	of	ADP
ftr-447	231	5	the	the	DET
ftr-447	231	6	tax	tax	NOUN
ftr-447	231	7	reform	reform	NOUN
ftr-447	231	8	act	act	NOUN
ftr-447	231	9	of	of	ADP
ftr-447	231	10	1976	1976	NUM
ftr-447	231	11	,	,	PUNCT
ftr-447	231	12	p.	p.	NOUN
ftr-447	231	13	218	218	NUM
ftr-447	231	14	(	(	PUNCT
ftr-447	231	15	1976	1976	NUM
ftr-447	231	16	)	)	PUNCT
ftr-447	231	17	.	.	PUNCT
ftr-447	232	1	26	26	NUM
ftr-447	232	2	.	.	PUNCT
ftr-447	233	1	see	see	VERB
ftr-447	233	2	b.	b.	PROPN
ftr-447	233	3	w.	w.	PROPN
ftr-447	233	4	jones	jones	PROPN
ftr-447	233	5	trust	trust	PROPN
ftr-447	233	6	v.	v.	PROPN
ftr-447	233	7	commissioner	commissioner	PROPN
ftr-447	233	8	,	,	PUNCT
ftr-447	233	9	46	46	NUM
ftr-447	233	10	b.t.a	b.t.a	NOUN
ftr-447	233	11	.	.	PUNCT
ftr-447	233	12	531	531	NUM
ftr-447	233	13	(	(	PUNCT
ftr-447	233	14	1942	1942	NUM
ftr-447	233	15	)	)	PUNCT
ftr-447	233	16	,	,	PUNCT
ftr-447	233	17	aff'd	aff'd	NOUN
ftr-447	233	18	,	,	PUNCT
ftr-447	233	19	132	132	NUM
ftr-447	233	20	f.2d	f.2d	NOUN
ftr-447	233	21	914	914	NUM
ftr-447	233	22	(	(	PUNCT
ftr-447	233	23	4th	4th	ADJ
ftr-447	233	24	cir	cir	NOUN
ftr-447	233	25	.	.	PUNCT
ftr-447	233	26	1943	1943	NUM
ftr-447	233	27	)	)	PUNCT
ftr-447	233	28	;	;	PUNCT
ftr-447	233	29	maximov	maximov	PROPN
ftr-447	233	30	v.	v.	PROPN
ftr-447	233	31	united	united	PROPN
ftr-447	233	32	states	states	PROPN
ftr-447	233	33	,	,	PUNCT
ftr-447	233	34	373	373	NUM
ftr-447	233	35	u.s	u.s	PROPN
ftr-447	233	36	.	.	PROPN
ftr-447	233	37	49	49	NUM
ftr-447	233	38	(	(	PUNCT
ftr-447	233	39	1963	1963	NUM
ftr-447	233	40	)	)	PUNCT
ftr-447	233	41	;	;	PUNCT
ftr-447	233	42	rev	rev	PROPN
ftr-447	233	43	.	.	PROPN
ftr-447	234	1	rul	rul	PROPN
ftr-447	234	2	.	.	PUNCT
ftr-447	235	1	60	60	NUM
ftr-447	235	2	-	-	SYM
ftr-447	235	3	181	181	NUM
ftr-447	235	4	,	,	PUNCT
ftr-447	235	5	1960	1960	NUM
ftr-447	235	6	-	-	SYM
ftr-447	235	7	1	1	NUM
ftr-447	235	8	c.b	c.b	PROPN
ftr-447	235	9	.	.	PROPN
ftr-447	235	10	257	257	NUM
ftr-447	235	11	,	,	PUNCT
ftr-447	235	12	modifying	modify	VERB
ftr-447	235	13	i.t	i.t	PROPN
ftr-447	235	14	.	.	PROPN
ftr-447	235	15	1885	1885	NUM
ftr-447	235	16	,	,	PUNCT
ftr-447	235	17	23	23	NUM
ftr-447	235	18	c.b	c.b	PROPN
ftr-447	235	19	.	.	PROPN
ftr-447	235	20	11	11	NUM
ftr-447	235	21	-	-	SYM
ftr-447	235	22	2	2	NUM
ftr-447	235	23	;	;	PUNCT
ftr-447	235	24	rev	rev	X
ftr-447	235	25	.	.	PROPN
ftr-447	235	26	rul	rul	NOUN
ftr-447	235	27	.	.	PUNCT
ftr-447	236	1	73	73	NUM
ftr-447	236	2	-	-	SYM
ftr-447	236	3	521	521	NUM
ftr-447	236	4	,	,	PUNCT
ftr-447	236	5	1973	1973	NUM
ftr-447	236	6	-	-	SYM
ftr-447	236	7	2	2	NUM
ftr-447	236	8	c.b	c.b	PROPN
ftr-447	236	9	.	.	PROPN
ftr-447	236	10	209	209	NUM
ftr-447	236	11	,	,	PUNCT
ftr-447	236	12	superseding	supersede	VERB
ftr-447	236	13	o.d	o.d	PROPN
ftr-447	236	14	.	.	PROPN
ftr-447	236	15	743	743	NUM
ftr-447	236	16	,	,	PUNCT
ftr-447	236	17	1920	1920	NUM
ftr-447	236	18	c.b	c.b	PROPN
ftr-447	236	19	.	.	PROPN
ftr-447	236	20	203	203	NUM
ftr-447	236	21	;	;	PUNCT
ftr-447	236	22	rev	rev	PROPN
ftr-447	236	23	.	.	PROPN
ftr-447	237	1	rul	rul	NOUN
ftr-447	237	2	.	.	PUNCT
ftr-447	238	1	70	70	NUM
ftr-447	238	2	-	-	SYM
ftr-447	238	3	242	242	NUM
ftr-447	238	4	,	,	PUNCT
ftr-447	238	5	1970	1970	NUM
ftr-447	238	6	-	-	SYM
ftr-447	238	7	1	1	NUM
ftr-447	238	8	c.b	c.b	PROPN
ftr-447	238	9	.	.	PROPN
ftr-447	238	10	89	89	NUM
ftr-447	238	11	.	.	PUNCT
ftr-447	239	1	27	27	NUM
ftr-447	239	2	.	.	PUNCT
ftr-447	240	1	the	the	DET
ftr-447	240	2	legislative	legislative	ADJ
ftr-447	240	3	history	history	NOUN
ftr-447	240	4	to	to	ADP
ftr-447	240	5	§	§	PROPN
ftr-447	240	6	7701	7701	NUM
ftr-447	240	7	makes	make	VERB
ftr-447	240	8	this	this	PRON
ftr-447	240	9	somewhat	somewhat	ADV
ftr-447	240	10	clear	clear	ADJ
ftr-447	240	11	.	.	PUNCT
ftr-447	241	1	see	see	VERB
ftr-447	241	2	h.r	h.r	PROPN
ftr-447	241	3	.	.	PROPN
ftr-447	241	4	rep	rep	PROPN
ftr-447	241	5	.	.	PROPN
ftr-447	241	6	no	no	INTJ
ftr-447	241	7	.	.	NOUN
ftr-447	242	1	94	94	NUM
ftr-447	242	2	-	-	SYM
ftr-447	242	3	658	658	NUM
ftr-447	242	4	,	,	PUNCT
ftr-447	242	5	supra	supra	PROPN
ftr-447	242	6	note	note	NOUN
ftr-447	242	7	25	25	NUM
ftr-447	242	8	,	,	PUNCT
ftr-447	242	9	at	at	ADP
ftr-447	242	10	209	209	NUM
ftr-447	242	11	,	,	PUNCT
ftr-447	242	12	reprinted	reprint	VERB
ftr-447	242	13	in	in	ADP
ftr-447	242	14	1976	1976	NUM
ftr-447	242	15	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-447	242	16	.	.	PUNCT
ftr-447	243	1	at	at	ADP
ftr-447	243	2	3103	3103	NUM
ftr-447	243	3	;	;	PUNCT
ftr-447	243	4	s.	s.	PROPN
ftr-447	243	5	rep	rep	PROPN
ftr-447	243	6	.	.	PROPN
ftr-447	244	1	no	no	INTJ
ftr-447	244	2	.	.	NOUN
ftr-447	245	1	94	94	NUM
ftr-447	245	2	-	-	SYM
ftr-447	245	3	938	938	NUM
ftr-447	245	4	,	,	PUNCT
ftr-447	245	5	supra	supra	PROPN
ftr-447	245	6	note	note	PROPN
ftr-447	245	7	25	25	NUM
ftr-447	245	8	,	,	PUNCT
ftr-447	245	9	at	at	ADP
ftr-447	245	10	218	218	NUM
ftr-447	245	11	,	,	PUNCT
ftr-447	245	12	reprinted	reprint	VERB
ftr-447	245	13	in	in	ADP
ftr-447	245	14	1976	1976	NUM
ftr-447	245	15	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-447	245	16	.	.	PUNCT
ftr-447	246	1	at	at	ADP
ftr-447	246	2	3648	3648	NUM
ftr-447	246	3	.	.	PUNCT
ftr-447	247	1	see	see	VERB
ftr-447	247	2	also	also	ADV
ftr-447	247	3	,	,	PUNCT
ftr-447	247	4	prop	prop	NOUN
ftr-447	247	5	.	.	PUNCT
ftr-447	247	6	regs	regs	PROPN
ftr-447	247	7	.	.	PUNCT
ftr-447	248	1	§	§	PROPN
ftr-447	248	2	301.7701	301.7701	NUM
ftr-447	248	3	-	-	SYM
ftr-447	248	4	7(d)(1)(i	7(d)(1)(i	NUM
ftr-447	248	5	)	)	PUNCT
ftr-447	248	6	.	.	PUNCT
ftr-447	249	1	[	[	X
ftr-447	249	2	vol	vol	NOUN
ftr-447	249	3	4:6	4:6	NUM
ftr-447	249	4	recent	recent	ADJ
ftr-447	249	5	changes	change	NOUN
ftr-447	249	6	for	for	ADP
ftr-447	249	7	foreign	foreign	ADJ
ftr-447	249	8	compensatory	compensatory	ADJ
ftr-447	249	9	trusts	trust	NOUN
ftr-447	249	10	service	service	NOUN
ftr-447	249	11	released	release	VERB
ftr-447	249	12	final	final	ADJ
ftr-447	249	13	regulations	regulation	NOUN
ftr-447	249	14	,	,	PUNCT
ftr-447	249	15	which	which	PRON
ftr-447	249	16	are	be	AUX
ftr-447	249	17	applicable	applicable	ADJ
ftr-447	249	18	to	to	ADP
ftr-447	249	19	trusts	trust	NOUN
ftr-447	249	20	for	for	ADP
ftr-447	249	21	tax	tax	NOUN
ftr-447	249	22	years	year	NOUN
ftr-447	249	23	ending	end	VERB
ftr-447	249	24	after	after	ADP
ftr-447	249	25	february	february	PROPN
ftr-447	249	26	2	2	NUM
ftr-447	249	27	,	,	PUNCT
ftr-447	249	28	1999	1999	NUM
ftr-447	249	29	.	.	PUNCT
ftr-447	249	30	'	'	PUNCT
ftr-447	250	1	the	the	DET
ftr-447	250	2	final	final	ADJ
ftr-447	250	3	regulations	regulation	NOUN
ftr-447	250	4	mirror	mirror	VERB
ftr-447	250	5	the	the	DET
ftr-447	250	6	statutory	statutory	ADJ
ftr-447	250	7	changes	change	NOUN
ftr-447	250	8	by	by	ADP
ftr-447	250	9	providing	provide	VERB
ftr-447	250	10	that	that	SCONJ
ftr-447	250	11	a	a	DET
ftr-447	250	12	trust	trust	NOUN
ftr-447	250	13	is	be	AUX
ftr-447	250	14	a	a	DET
ftr-447	250	15	united	united	PROPN
ftr-447	250	16	states	states	PROPN
ftr-447	250	17	person	person	NOUN
ftr-447	250	18	if	if	SCONJ
ftr-447	250	19	(	(	PUNCT
ftr-447	250	20	i	i	NOUN
ftr-447	250	21	)	)	PUNCT
ftr-447	250	22	a	a	DET
ftr-447	250	23	court	court	NOUN
ftr-447	250	24	within	within	ADP
ftr-447	250	25	the	the	DET
ftr-447	250	26	united	united	PROPN
ftr-447	250	27	states	states	PROPN
ftr-447	250	28	is	be	AUX
ftr-447	250	29	able	able	ADJ
ftr-447	250	30	to	to	PART
ftr-447	250	31	"	"	PUNCT
ftr-447	250	32	exercise	exercise	VERB
ftr-447	250	33	primary	primary	ADJ
ftr-447	250	34	supervision	supervision	NOUN
ftr-447	250	35	over	over	ADP
ftr-447	250	36	the	the	DET
ftr-447	250	37	administration	administration	NOUN
ftr-447	250	38	of	of	ADP
ftr-447	250	39	the	the	DET
ftr-447	250	40	trust	trust	NOUN
ftr-447	250	41	"	"	PUNCT
ftr-447	250	42	;	;	PUNCT
ftr-447	250	43	and	and	CCONJ
ftr-447	250	44	(	(	PUNCT
ftr-447	250	45	2	2	X
ftr-447	250	46	)	)	PUNCT
ftr-447	250	47	one	one	NUM
ftr-447	250	48	or	or	CCONJ
ftr-447	250	49	more	more	ADJ
ftr-447	250	50	united	united	ADJ
ftr-447	250	51	states	states	PROPN
ftr-447	250	52	persons	person	NOUN
ftr-447	250	53	have	have	VERB
ftr-447	250	54	the	the	DET
ftr-447	250	55	"	"	PUNCT
ftr-447	250	56	authority	authority	NOUN
ftr-447	250	57	to	to	PART
ftr-447	250	58	control	control	VERB
ftr-447	250	59	all	all	DET
ftr-447	250	60	substantial	substantial	ADJ
ftr-447	250	61	decisions	decision	NOUN
ftr-447	250	62	of	of	ADP
ftr-447	250	63	the	the	DET
ftr-447	250	64	trust	trust	NOUN
ftr-447	250	65	.	.	PUNCT
ftr-447	250	66	"	"	PUNCT
ftr-447	251	1	9	9	NUM
ftr-447	251	2	for	for	ADP
ftr-447	251	3	these	these	DET
ftr-447	251	4	purposes	purpose	NOUN
ftr-447	251	5	,	,	PUNCT
ftr-447	251	6	the	the	DET
ftr-447	251	7	term	term	NOUN
ftr-447	251	8	"	"	PUNCT
ftr-447	251	9	court	court	NOUN
ftr-447	251	10	"	"	PUNCT
ftr-447	251	11	means	mean	VERB
ftr-447	251	12	any	any	DET
ftr-447	251	13	federal	federal	ADJ
ftr-447	251	14	,	,	PUNCT
ftr-447	251	15	state	state	NOUN
ftr-447	251	16	or	or	CCONJ
ftr-447	251	17	local	local	ADJ
ftr-447	251	18	court	court	NOUN
ftr-447	251	19	,	,	PUNCT
ftr-447	251	20	while	while	SCONJ
ftr-447	251	21	the	the	DET
ftr-447	251	22	term	term	NOUN
ftr-447	251	23	united	united	PROPN
ftr-447	251	24	states	states	PROPN
ftr-447	251	25	includes	include	VERB
ftr-447	251	26	the	the	DET
ftr-447	251	27	states	state	NOUN
ftr-447	251	28	and	and	CCONJ
ftr-447	251	29	the	the	DET
ftr-447	251	30	district	district	NOUN
ftr-447	251	31	of	of	ADP
ftr-447	251	32	columbia	columbia	PROPN
ftr-447	251	33	.	.	PUNCT
ftr-447	251	34	'	'	PUNCT
ftr-447	252	1	the	the	DET
ftr-447	252	2	term	term	NOUN
ftr-447	252	3	"	"	PUNCT
ftr-447	252	4	primary	primary	ADJ
ftr-447	252	5	supervision	supervision	NOUN
ftr-447	252	6	"	"	PUNCT
ftr-447	252	7	means	mean	VERB
ftr-447	252	8	that	that	SCONJ
ftr-447	252	9	a	a	DET
ftr-447	252	10	court	court	NOUN
ftr-447	252	11	has	have	VERB
ftr-447	252	12	or	or	CCONJ
ftr-447	252	13	would	would	AUX
ftr-447	252	14	have	have	VERB
ftr-447	252	15	the	the	DET
ftr-447	252	16	authority	authority	NOUN
ftr-447	252	17	over	over	ADP
ftr-447	252	18	substantially	substantially	ADV
ftr-447	252	19	all	all	PRON
ftr-447	252	20	of	of	ADP
ftr-447	252	21	the	the	DET
ftr-447	252	22	administrative	administrative	ADJ
ftr-447	252	23	issues	issue	NOUN
ftr-447	252	24	associated	associate	VERB
ftr-447	252	25	with	with	ADP
ftr-447	252	26	the	the	DET
ftr-447	252	27	trust.3	trust.3	NOUN
ftr-447	252	28	'	'	PUNCT
ftr-447	252	29	"	"	PUNCT
ftr-447	252	30	[	[	X
ftr-447	252	31	is	be	AUX
ftr-447	252	32	able	able	ADJ
ftr-447	252	33	to	to	PART
ftr-447	252	34	exercise	exercise	VERB
ftr-447	252	35	"	"	PUNCT
ftr-447	252	36	means	mean	VERB
ftr-447	252	37	that	that	SCONJ
ftr-447	252	38	a	a	DET
ftr-447	252	39	court	court	NOUN
ftr-447	252	40	has	have	VERB
ftr-447	252	41	or	or	CCONJ
ftr-447	252	42	would	would	AUX
ftr-447	252	43	have	have	VERB
ftr-447	252	44	the	the	DET
ftr-447	252	45	authority	authority	NOUN
ftr-447	252	46	under	under	ADP
ftr-447	252	47	applicable	applicable	ADJ
ftr-447	252	48	law	law	NOUN
ftr-447	252	49	to	to	PART
ftr-447	252	50	render	render	VERB
ftr-447	252	51	orders	order	NOUN
ftr-447	252	52	or	or	CCONJ
ftr-447	252	53	judgments	judgment	NOUN
ftr-447	252	54	resolving	resolve	VERB
ftr-447	252	55	issues	issue	NOUN
ftr-447	252	56	concerning	concern	VERB
ftr-447	252	57	the	the	DET
ftr-447	252	58	administration	administration	NOUN
ftr-447	252	59	of	of	ADP
ftr-447	252	60	the	the	DET
ftr-447	252	61	trust.32	trust.32	PROPN
ftr-447	253	1	"	"	PUNCT
ftr-447	253	2	[	[	X
ftr-447	253	3	a]dministration	a]dministration	NOUN
ftr-447	253	4	of	of	ADP
ftr-447	253	5	the	the	DET
ftr-447	253	6	trust	trust	NOUN
ftr-447	253	7	"	"	PUNCT
ftr-447	253	8	means	mean	VERB
ftr-447	253	9	the	the	DET
ftr-447	253	10	carrying	carry	VERB
ftr-447	253	11	out	out	ADP
ftr-447	253	12	of	of	ADP
ftr-447	253	13	the	the	DET
ftr-447	253	14	duties	duty	NOUN
ftr-447	253	15	imposed	impose	VERB
ftr-447	253	16	on	on	ADP
ftr-447	253	17	a	a	DET
ftr-447	253	18	fiduciary	fiduciary	NOUN
ftr-447	253	19	by	by	ADP
ftr-447	253	20	the	the	DET
ftr-447	253	21	terms	term	NOUN
ftr-447	253	22	of	of	ADP
ftr-447	253	23	the	the	DET
ftr-447	253	24	trust	trust	NOUN
ftr-447	253	25	instrument	instrument	NOUN
ftr-447	253	26	and	and	CCONJ
ftr-447	253	27	applicable	applicable	ADJ
ftr-447	253	28	law	law	NOUN
ftr-447	253	29	,	,	PUNCT
ftr-447	253	30	including	include	VERB
ftr-447	253	31	maintaining	maintain	VERB
ftr-447	253	32	the	the	DET
ftr-447	253	33	books	book	NOUN
ftr-447	253	34	and	and	CCONJ
ftr-447	253	35	28	28	NUM
ftr-447	253	36	.	.	PUNCT
ftr-447	254	1	see	see	VERB
ftr-447	254	2	regs	reg	NOUN
ftr-447	254	3	.	.	PUNCT
ftr-447	255	1	§	§	PROPN
ftr-447	255	2	301.7701	301.7701	NUM
ftr-447	255	3	-	-	SYM
ftr-447	255	4	7	7	NUM
ftr-447	255	5	.	.	PUNCT
ftr-447	256	1	the	the	DET
ftr-447	256	2	final	final	ADJ
ftr-447	256	3	regulations	regulation	NOUN
ftr-447	256	4	are	be	AUX
ftr-447	256	5	also	also	ADV
ftr-447	256	6	applicable	applicable	ADJ
ftr-447	256	7	to	to	ADP
ftr-447	256	8	those	those	DET
ftr-447	256	9	trusts	trust	NOUN
ftr-447	256	10	whose	whose	DET
ftr-447	256	11	trustees	trustee	NOUN
ftr-447	256	12	elected	elect	VERB
ftr-447	256	13	to	to	PART
ftr-447	256	14	apply	apply	VERB
ftr-447	256	15	§	§	PROPN
ftr-447	256	16	§	§	ADJ
ftr-447	256	17	7701(a)(30	7701(a)(30	NOUN
ftr-447	256	18	)	)	PUNCT
ftr-447	256	19	and	and	CCONJ
ftr-447	256	20	7701(a)(31	7701(a)(31	NUM
ftr-447	256	21	)	)	PUNCT
ftr-447	256	22	of	of	ADP
ftr-447	256	23	the	the	DET
ftr-447	256	24	code	code	NOUN
ftr-447	256	25	for	for	ADP
ftr-447	256	26	taxable	taxable	ADJ
ftr-447	256	27	years	year	NOUN
ftr-447	256	28	ending	end	VERB
ftr-447	256	29	after	after	ADP
ftr-447	256	30	august	august	PROPN
ftr-447	256	31	20	20	NUM
ftr-447	256	32	,	,	PUNCT
ftr-447	256	33	1996	1996	NUM
ftr-447	256	34	.	.	PUNCT
ftr-447	257	1	the	the	DET
ftr-447	257	2	taxpayer	taxpayer	NOUN
ftr-447	257	3	relief	relief	PROPN
ftr-447	257	4	act	act	NOUN
ftr-447	257	5	of	of	ADP
ftr-447	257	6	1997	1997	NUM
ftr-447	257	7	gave	give	VERB
ftr-447	257	8	the	the	DET
ftr-447	257	9	treasury	treasury	PROPN
ftr-447	257	10	department	department	PROPN
ftr-447	257	11	authority	authority	NOUN
ftr-447	257	12	to	to	PART
ftr-447	257	13	establish	establish	VERB
ftr-447	257	14	a	a	DET
ftr-447	257	15	transitional	transitional	ADJ
ftr-447	257	16	relief	relief	NOUN
ftr-447	257	17	rule	rule	NOUN
ftr-447	257	18	pursuant	pursuant	ADJ
ftr-447	257	19	to	to	ADP
ftr-447	257	20	which	which	PRON
ftr-447	257	21	certain	certain	ADJ
ftr-447	257	22	trusts	trust	NOUN
ftr-447	257	23	in	in	ADP
ftr-447	257	24	existence	existence	NOUN
ftr-447	257	25	prior	prior	ADV
ftr-447	257	26	to	to	ADP
ftr-447	257	27	august	august	PROPN
ftr-447	257	28	20	20	NUM
ftr-447	257	29	,	,	PUNCT
ftr-447	257	30	1996	1996	NUM
ftr-447	257	31	,	,	PUNCT
ftr-447	257	32	could	could	AUX
ftr-447	257	33	elect	elect	VERB
ftr-447	257	34	to	to	PART
ftr-447	257	35	continue	continue	VERB
ftr-447	257	36	to	to	PART
ftr-447	257	37	be	be	AUX
ftr-447	257	38	classified	classify	VERB
ftr-447	257	39	as	as	ADP
ftr-447	257	40	a	a	DET
ftr-447	257	41	domestic	domestic	ADJ
ftr-447	257	42	trust	trust	NOUN
ftr-447	257	43	under	under	ADP
ftr-447	257	44	the	the	DET
ftr-447	257	45	rules	rule	NOUN
ftr-447	257	46	in	in	ADP
ftr-447	257	47	effect	effect	NOUN
ftr-447	257	48	prior	prior	ADV
ftr-447	257	49	to	to	ADP
ftr-447	257	50	the	the	DET
ftr-447	257	51	small	small	ADJ
ftr-447	257	52	business	business	NOUN
ftr-447	257	53	job	job	NOUN
ftr-447	257	54	protection	protection	PROPN
ftr-447	257	55	act	act	PROPN
ftr-447	257	56	.	.	PUNCT
ftr-447	258	1	this	this	DET
ftr-447	258	2	relief	relief	NOUN
ftr-447	258	3	has	have	AUX
ftr-447	258	4	been	be	AUX
ftr-447	258	5	granted	grant	VERB
ftr-447	258	6	provided	provide	VERB
ftr-447	258	7	that	that	SCONJ
ftr-447	258	8	the	the	DET
ftr-447	258	9	trustee	trustee	NOUN
ftr-447	258	10	(	(	PUNCT
ftr-447	258	11	1	1	X
ftr-447	258	12	)	)	PUNCT
ftr-447	258	13	filed	file	VERB
ftr-447	258	14	an	an	DET
ftr-447	258	15	irs	irs	PROPN
ftr-447	258	16	form	form	NOUN
ftr-447	258	17	1041	1041	NUM
ftr-447	258	18	and	and	CCONJ
ftr-447	258	19	(	(	PUNCT
ftr-447	258	20	2	2	X
ftr-447	258	21	)	)	PUNCT
ftr-447	258	22	had	have	VERB
ftr-447	258	23	a	a	DET
ftr-447	258	24	reasonable	reasonable	ADJ
ftr-447	258	25	basis	basis	NOUN
ftr-447	258	26	that	that	SCONJ
ftr-447	258	27	the	the	DET
ftr-447	258	28	trust	trust	NOUN
ftr-447	258	29	was	be	AUX
ftr-447	258	30	a	a	DET
ftr-447	258	31	domestic	domestic	ADJ
ftr-447	258	32	entity	entity	NOUN
ftr-447	258	33	.	.	PUNCT
ftr-447	259	1	this	this	DET
ftr-447	259	2	relief	relief	NOUN
ftr-447	259	3	does	do	AUX
ftr-447	259	4	not	not	PART
ftr-447	259	5	apply	apply	VERB
ftr-447	259	6	,	,	PUNCT
ftr-447	259	7	however	however	ADV
ftr-447	259	8	,	,	PUNCT
ftr-447	259	9	to	to	ADP
ftr-447	259	10	grantor	grantor	NOUN
ftr-447	259	11	trusts	trust	NOUN
ftr-447	259	12	unless	unless	SCONJ
ftr-447	259	13	they	they	PRON
ftr-447	259	14	were	be	AUX
ftr-447	259	15	partially	partially	ADV
ftr-447	259	16	owned	own	VERB
ftr-447	259	17	.	.	PUNCT
ftr-447	260	1	regs	regs	PROPN
ftr-447	260	2	.	.	PUNCT
ftr-447	261	1	§	§	PROPN
ftr-447	261	2	301.7701	301.7701	NUM
ftr-447	261	3	-	-	SYM
ftr-447	261	4	7(f	7(f	NUM
ftr-447	261	5	)	)	PUNCT
ftr-447	261	6	.	.	PUNCT
ftr-447	262	1	trusts	trust	NOUN
ftr-447	262	2	created	create	VERB
ftr-447	262	3	after	after	ADP
ftr-447	262	4	august	august	PROPN
ftr-447	262	5	19	19	NUM
ftr-447	262	6	,	,	PUNCT
ftr-447	262	7	1996	1996	NUM
ftr-447	262	8	,	,	PUNCT
ftr-447	262	9	and	and	CCONJ
ftr-447	262	10	before	before	ADP
ftr-447	262	11	april	april	PROPN
ftr-447	262	12	3	3	NUM
ftr-447	262	13	,	,	PUNCT
ftr-447	262	14	1999	1999	NUM
ftr-447	262	15	,	,	PUNCT
ftr-447	262	16	if	if	SCONJ
ftr-447	262	17	satisfying	satisfy	VERB
ftr-447	262	18	the	the	DET
ftr-447	262	19	"	"	PUNCT
ftr-447	262	20	control	control	NOUN
ftr-447	262	21	test	test	NOUN
ftr-447	262	22	"	"	PUNCT
ftr-447	262	23	under	under	ADP
ftr-447	262	24	the	the	DET
ftr-447	262	25	proposed	propose	VERB
ftr-447	262	26	regulations	regulation	NOUN
ftr-447	262	27	but	but	CCONJ
ftr-447	262	28	not	not	PART
ftr-447	262	29	satisfying	satisfy	VERB
ftr-447	262	30	the	the	DET
ftr-447	262	31	"	"	PUNCT
ftr-447	262	32	control	control	NOUN
ftr-447	262	33	test	test	NOUN
ftr-447	262	34	"	"	PUNCT
ftr-447	262	35	under	under	ADP
ftr-447	262	36	the	the	DET
ftr-447	262	37	final	final	ADJ
ftr-447	262	38	regulations	regulation	NOUN
ftr-447	262	39	(	(	PUNCT
ftr-447	262	40	discussed	discuss	VERB
ftr-447	262	41	in	in	ADP
ftr-447	262	42	greater	great	ADJ
ftr-447	262	43	detail	detail	NOUN
ftr-447	262	44	below	below	ADV
ftr-447	262	45	in	in	ADP
ftr-447	262	46	the	the	DET
ftr-447	262	47	text	text	NOUN
ftr-447	262	48	)	)	PUNCT
ftr-447	262	49	,	,	PUNCT
ftr-447	262	50	may	may	AUX
ftr-447	262	51	be	be	AUX
ftr-447	262	52	modified	modify	VERB
ftr-447	262	53	by	by	ADP
ftr-447	262	54	december	december	PROPN
ftr-447	262	55	31	31	NUM
ftr-447	262	56	,	,	PUNCT
ftr-447	262	57	1999	1999	NUM
ftr-447	262	58	,	,	PUNCT
ftr-447	262	59	in	in	ADP
ftr-447	262	60	order	order	NOUN
ftr-447	262	61	to	to	PART
ftr-447	262	62	meet	meet	VERB
ftr-447	262	63	the	the	DET
ftr-447	262	64	final	final	ADJ
ftr-447	262	65	regulations	regulation	NOUN
ftr-447	262	66	'	'	PART
ftr-447	262	67	control	control	NOUN
ftr-447	262	68	test	test	NOUN
ftr-447	262	69	.	.	PUNCT
ftr-447	263	1	if	if	SCONJ
ftr-447	263	2	this	this	DET
ftr-447	263	3	modification	modification	NOUN
ftr-447	263	4	is	be	AUX
ftr-447	263	5	completed	complete	VERB
ftr-447	263	6	by	by	ADP
ftr-447	263	7	december	december	PROPN
ftr-447	263	8	31	31	NUM
ftr-447	263	9	,	,	PUNCT
ftr-447	263	10	1999	1999	NUM
ftr-447	263	11	,	,	PUNCT
ftr-447	263	12	the	the	DET
ftr-447	263	13	trust	trust	NOUN
ftr-447	263	14	will	will	AUX
ftr-447	263	15	be	be	AUX
ftr-447	263	16	treated	treat	VERB
ftr-447	263	17	as	as	ADP
ftr-447	263	18	satisfying	satisfy	VERB
ftr-447	263	19	the	the	DET
ftr-447	263	20	control	control	NOUN
ftr-447	263	21	test	test	NOUN
ftr-447	263	22	of	of	ADP
ftr-447	263	23	the	the	DET
ftr-447	263	24	final	final	ADJ
ftr-447	263	25	regulations	regulation	NOUN
ftr-447	263	26	for	for	ADP
ftr-447	263	27	taxable	taxable	ADJ
ftr-447	263	28	years	year	NOUN
ftr-447	263	29	beginning	begin	VERB
ftr-447	263	30	after	after	ADP
ftr-447	263	31	august	august	PROPN
ftr-447	263	32	20	20	NUM
ftr-447	263	33	,	,	PUNCT
ftr-447	263	34	1996	1996	NUM
ftr-447	263	35	,	,	PUNCT
ftr-447	263	36	(	(	PUNCT
ftr-447	263	37	and	and	CCONJ
ftr-447	263	38	for	for	ADP
ftr-447	263	39	taxable	taxable	ADJ
ftr-447	263	40	years	year	NOUN
ftr-447	263	41	thereafter	thereafter	ADV
ftr-447	263	42	if	if	SCONJ
ftr-447	263	43	an	an	DET
ftr-447	263	44	election	election	NOUN
ftr-447	263	45	under	under	ADP
ftr-447	263	46	the	the	DET
ftr-447	263	47	small	small	ADJ
ftr-447	263	48	business	business	NOUN
ftr-447	263	49	job	job	NOUN
ftr-447	263	50	protection	protection	NOUN
ftr-447	263	51	act	act	NOUN
ftr-447	263	52	is	be	AUX
ftr-447	263	53	made	make	VERB
ftr-447	263	54	)	)	PUNCT
ftr-447	263	55	.	.	PUNCT
ftr-447	264	1	regs	regs	PROPN
ftr-447	264	2	.	.	PUNCT
ftr-447	265	1	§	§	PROPN
ftr-447	265	2	301.7701	301.7701	NUM
ftr-447	265	3	-	-	SYM
ftr-447	265	4	7(e)(2	7(e)(2	NUM
ftr-447	265	5	)	)	PUNCT
ftr-447	265	6	.	.	PUNCT
ftr-447	266	1	in	in	ADP
ftr-447	266	2	the	the	DET
ftr-447	266	3	final	final	ADJ
ftr-447	266	4	regulations	regulation	NOUN
ftr-447	266	5	,	,	PUNCT
ftr-447	266	6	the	the	DET
ftr-447	266	7	service	service	NOUN
ftr-447	266	8	explicitly	explicitly	ADV
ftr-447	266	9	refused	refuse	VERB
ftr-447	266	10	to	to	PART
ftr-447	266	11	grant	grant	VERB
ftr-447	266	12	additional	additional	ADJ
ftr-447	266	13	grandfather	grandfather	ADJ
ftr-447	266	14	treatment	treatment	NOUN
ftr-447	266	15	for	for	ADP
ftr-447	266	16	pre	pre	ADJ
ftr-447	266	17	-	-	ADJ
ftr-447	266	18	existing	exist	VERB
ftr-447	266	19	foreign	foreign	ADJ
ftr-447	266	20	trusts	trust	NOUN
ftr-447	266	21	.	.	PUNCT
ftr-447	267	1	one	one	NUM
ftr-447	267	2	commentator	commentator	NOUN
ftr-447	267	3	had	have	AUX
ftr-447	267	4	expressed	express	VERB
ftr-447	267	5	concern	concern	NOUN
ftr-447	267	6	that	that	SCONJ
ftr-447	267	7	some	some	DET
ftr-447	267	8	trusts	trust	NOUN
ftr-447	267	9	believed	believe	VERB
ftr-447	267	10	to	to	PART
ftr-447	267	11	be	be	AUX
ftr-447	267	12	foreign	foreign	ADJ
ftr-447	267	13	trusts	trust	NOUN
ftr-447	267	14	may	may	AUX
ftr-447	267	15	in	in	ADP
ftr-447	267	16	fact	fact	NOUN
ftr-447	267	17	have	have	AUX
ftr-447	267	18	been	be	AUX
ftr-447	267	19	domestic	domestic	ADJ
ftr-447	267	20	trusts	trust	NOUN
ftr-447	267	21	under	under	ADP
ftr-447	267	22	prior	prior	ADJ
ftr-447	267	23	law	law	NOUN
ftr-447	267	24	.	.	PUNCT
ftr-447	268	1	if	if	SCONJ
ftr-447	268	2	such	such	ADJ
ftr-447	268	3	trusts	trust	NOUN
ftr-447	268	4	qualify	qualify	VERB
ftr-447	268	5	as	as	ADP
ftr-447	268	6	foreign	foreign	ADJ
ftr-447	268	7	trusts	trust	NOUN
ftr-447	268	8	under	under	ADP
ftr-447	268	9	new	new	ADJ
ftr-447	268	10	law	law	NOUN
ftr-447	268	11	,	,	PUNCT
ftr-447	268	12	they	they	PRON
ftr-447	268	13	will	will	AUX
ftr-447	268	14	be	be	AUX
ftr-447	268	15	considered	consider	VERB
ftr-447	268	16	to	to	PART
ftr-447	268	17	have	have	AUX
ftr-447	268	18	changed	change	VERB
ftr-447	268	19	their	their	PRON
ftr-447	268	20	classification	classification	NOUN
ftr-447	268	21	from	from	ADP
ftr-447	268	22	domestic	domestic	ADJ
ftr-447	268	23	to	to	ADP
ftr-447	268	24	foreign	foreign	ADJ
ftr-447	268	25	trusts	trust	NOUN
ftr-447	268	26	on	on	ADP
ftr-447	268	27	january	january	PROPN
ftr-447	268	28	1	1	NUM
ftr-447	268	29	,	,	PUNCT
ftr-447	268	30	1997	1997	NUM
ftr-447	268	31	,	,	PUNCT
ftr-447	268	32	and	and	CCONJ
ftr-447	268	33	may	may	AUX
ftr-447	268	34	be	be	AUX
ftr-447	268	35	subject	subject	ADJ
ftr-447	268	36	to	to	ADP
ftr-447	268	37	tax	tax	NOUN
ftr-447	268	38	for	for	ADP
ftr-447	268	39	a	a	DET
ftr-447	268	40	deemed	deem	VERB
ftr-447	268	41	transfer	transfer	NOUN
ftr-447	268	42	to	to	ADP
ftr-447	268	43	a	a	DET
ftr-447	268	44	foreign	foreign	ADJ
ftr-447	268	45	trust	trust	NOUN
ftr-447	268	46	under	under	ADP
ftr-447	268	47	§	§	PROPN
ftr-447	268	48	1491	1491	NUM
ftr-447	268	49	(	(	PUNCT
ftr-447	268	50	in	in	ADP
ftr-447	268	51	effect	effect	NOUN
ftr-447	268	52	prior	prior	ADV
ftr-447	268	53	to	to	ADP
ftr-447	268	54	repeal	repeal	NOUN
ftr-447	268	55	in	in	ADP
ftr-447	268	56	1997	1997	NUM
ftr-447	268	57	)	)	PUNCT
ftr-447	268	58	,	,	PUNCT
ftr-447	268	59	and	and	CCONJ
ftr-447	268	60	subject	subject	ADJ
ftr-447	268	61	to	to	ADP
ftr-447	268	62	penalties	penalty	NOUN
ftr-447	268	63	for	for	ADP
ftr-447	268	64	failure	failure	NOUN
ftr-447	268	65	to	to	PART
ftr-447	268	66	report	report	VERB
ftr-447	268	67	the	the	DET
ftr-447	268	68	transfer	transfer	NOUN
ftr-447	268	69	under	under	ADP
ftr-447	268	70	§	§	PROPN
ftr-447	268	71	6677	6677	NUM
ftr-447	268	72	.	.	PUNCT
ftr-447	269	1	when	when	SCONJ
ftr-447	269	2	the	the	DET
ftr-447	269	3	situs	situs	PROPN
ftr-447	269	4	of	of	ADP
ftr-447	269	5	the	the	DET
ftr-447	269	6	trust	trust	NOUN
ftr-447	269	7	changes	change	NOUN
ftr-447	269	8	from	from	ADP
ftr-447	269	9	domestic	domestic	ADJ
ftr-447	269	10	to	to	ADP
ftr-447	269	11	foreign	foreign	ADJ
ftr-447	269	12	,	,	PUNCT
ftr-447	269	13	the	the	DET
ftr-447	269	14	trust	trust	NOUN
ftr-447	269	15	is	be	AUX
ftr-447	269	16	treated	treat	VERB
ftr-447	269	17	as	as	ADP
ftr-447	269	18	having	having	AUX
ftr-447	269	19	made	make	VERB
ftr-447	269	20	an	an	DET
ftr-447	269	21	"	"	PUNCT
ftr-447	269	22	outbound	outbound	ADJ
ftr-447	269	23	"	"	PUNCT
ftr-447	269	24	transfer	transfer	NOUN
ftr-447	269	25	of	of	ADP
ftr-447	269	26	its	its	PRON
ftr-447	269	27	assets	asset	NOUN
ftr-447	269	28	on	on	ADP
ftr-447	269	29	the	the	DET
ftr-447	269	30	date	date	NOUN
ftr-447	269	31	of	of	ADP
ftr-447	269	32	the	the	DET
ftr-447	269	33	election	election	NOUN
ftr-447	269	34	,	,	PUNCT
ftr-447	269	35	with	with	ADP
ftr-447	269	36	the	the	DET
ftr-447	269	37	possibility	possibility	NOUN
ftr-447	269	38	of	of	ADP
ftr-447	269	39	an	an	DET
ftr-447	269	40	excise	excise	NOUN
ftr-447	269	41	tax	tax	NOUN
ftr-447	269	42	under	under	ADP
ftr-447	269	43	§	§	PROPN
ftr-447	269	44	1491	1491	NUM
ftr-447	269	45	.	.	PUNCT
ftr-447	270	1	29	29	NUM
ftr-447	270	2	.	.	PUNCT
ftr-447	270	3	regs	regs	PROPN
ftr-447	270	4	.	.	PUNCT
ftr-447	271	1	§	§	PROPN
ftr-447	271	2	301.7701	301.7701	NUM
ftr-447	271	3	-	-	SYM
ftr-447	271	4	7(a)(i	7(a)(i	NUM
ftr-447	271	5	)	)	PUNCT
ftr-447	271	6	,	,	PUNCT
ftr-447	271	7	(	(	PUNCT
ftr-447	271	8	ii	ii	NOUN
ftr-447	271	9	)	)	PUNCT
ftr-447	271	10	.	.	PUNCT
ftr-447	272	1	30	30	NUM
ftr-447	272	2	.	.	PUNCT
ftr-447	272	3	regs	regs	PROPN
ftr-447	272	4	.	.	PUNCT
ftr-447	273	1	§	§	PROPN
ftr-447	273	2	301.7701	301.7701	NUM
ftr-447	273	3	-	-	SYM
ftr-447	273	4	7(c)(3)(i	7(c)(3)(i	NUM
ftr-447	273	5	)	)	PUNCT
ftr-447	273	6	,	,	PUNCT
ftr-447	273	7	(	(	PUNCT
ftr-447	273	8	ii	ii	NOUN
ftr-447	273	9	)	)	PUNCT
ftr-447	273	10	.	.	PUNCT
ftr-447	274	1	31	31	NUM
ftr-447	274	2	.	.	PUNCT
ftr-447	274	3	regs	regs	PROPN
ftr-447	274	4	.	.	PUNCT
ftr-447	275	1	§	§	PROPN
ftr-447	275	2	301.7701	301.7701	NUM
ftr-447	275	3	-	-	SYM
ftr-447	275	4	7(c)(3)(iv	7(c)(3)(iv	NUM
ftr-447	275	5	)	)	PUNCT
ftr-447	275	6	.	.	PUNCT
ftr-447	276	1	32	32	NUM
ftr-447	276	2	.	.	PUNCT
ftr-447	276	3	regs	regs	PROPN
ftr-447	276	4	.	.	PUNCT
ftr-447	277	1	§	§	PROPN
ftr-447	277	2	301.7701	301.7701	NUM
ftr-447	277	3	-	-	SYM
ftr-447	277	4	7(c)(3)(iii	7(c)(3)(iii	NUM
ftr-447	277	5	)	)	PUNCT
ftr-447	277	6	.	.	PUNCT
ftr-447	278	1	19991	19991	NUM
ftr-447	278	2	florida	florida	PROPN
ftr-447	278	3	tax	tax	NOUN
ftr-447	278	4	review	review	NOUN
ftr-447	278	5	records	record	NOUN
ftr-447	278	6	of	of	ADP
ftr-447	278	7	the	the	DET
ftr-447	278	8	trust	trust	NOUN
ftr-447	278	9	,	,	PUNCT
ftr-447	278	10	filing	file	VERB
ftr-447	278	11	tax	tax	NOUN
ftr-447	278	12	returns	return	NOUN
ftr-447	278	13	,	,	PUNCT
ftr-447	278	14	defending	defend	VERB
ftr-447	278	15	the	the	DET
ftr-447	278	16	trust	trust	NOUN
ftr-447	278	17	from	from	ADP
ftr-447	278	18	suits	suit	NOUN
ftr-447	278	19	by	by	ADP
ftr-447	278	20	creditors	creditor	NOUN
ftr-447	278	21	and	and	CCONJ
ftr-447	278	22	determining	determine	VERB
ftr-447	278	23	the	the	DET
ftr-447	278	24	amount	amount	NOUN
ftr-447	278	25	and	and	CCONJ
ftr-447	278	26	timing	timing	NOUN
ftr-447	278	27	of	of	ADP
ftr-447	278	28	distributions.33	distributions.33	ADJ
ftr-447	278	29	regulations	regulation	NOUN
ftr-447	278	30	section	section	NOUN
ftr-447	278	31	301.7701	301.7701	NUM
ftr-447	278	32	-	-	SYM
ftr-447	278	33	7(c)(1	7(c)(1	NOUN
ftr-447	278	34	)	)	PUNCT
ftr-447	278	35	provides	provide	VERB
ftr-447	278	36	a	a	DET
ftr-447	278	37	safe	safe	ADJ
ftr-447	278	38	harbor	harbor	NOUN
ftr-447	278	39	in	in	ADP
ftr-447	278	40	that	that	SCONJ
ftr-447	278	41	a	a	DET
ftr-447	278	42	trust	trust	NOUN
ftr-447	278	43	satisfies	satisfy	VERB
ftr-447	278	44	the	the	DET
ftr-447	278	45	"	"	PUNCT
ftr-447	278	46	court	court	NOUN
ftr-447	278	47	test	test	NOUN
ftr-447	278	48	"	"	PUNCT
ftr-447	278	49	above	above	ADP
ftr-447	278	50	if	if	SCONJ
ftr-447	278	51	(	(	PUNCT
ftr-447	278	52	1	1	X
ftr-447	278	53	)	)	PUNCT
ftr-447	278	54	the	the	DET
ftr-447	278	55	trust	trust	NOUN
ftr-447	278	56	instrument	instrument	NOUN
ftr-447	278	57	does	do	AUX
ftr-447	278	58	not	not	PART
ftr-447	278	59	direct	direct	VERB
ftr-447	278	60	that	that	SCONJ
ftr-447	278	61	the	the	DET
ftr-447	278	62	trust	trust	NOUN
ftr-447	278	63	be	be	AUX
ftr-447	278	64	administered	administer	VERB
ftr-447	278	65	outside	outside	ADP
ftr-447	278	66	the	the	DET
ftr-447	278	67	united	united	PROPN
ftr-447	278	68	states	states	PROPN
ftr-447	278	69	,	,	PUNCT
ftr-447	278	70	(	(	PUNCT
ftr-447	278	71	2	2	X
ftr-447	278	72	)	)	PUNCT
ftr-447	278	73	the	the	DET
ftr-447	278	74	trust	trust	NOUN
ftr-447	278	75	is	be	AUX
ftr-447	278	76	in	in	ADP
ftr-447	278	77	fact	fact	NOUN
ftr-447	278	78	administered	administer	VERB
ftr-447	278	79	exclusively	exclusively	ADV
ftr-447	278	80	in	in	ADP
ftr-447	278	81	the	the	DET
ftr-447	278	82	united	united	PROPN
ftr-447	278	83	states	states	PROPN
ftr-447	278	84	and	and	CCONJ
ftr-447	278	85	(	(	PUNCT
ftr-447	278	86	3	3	X
ftr-447	278	87	)	)	PUNCT
ftr-447	278	88	the	the	DET
ftr-447	278	89	trust	trust	NOUN
ftr-447	278	90	is	be	AUX
ftr-447	278	91	not	not	PART
ftr-447	278	92	subject	subject	ADJ
ftr-447	278	93	to	to	ADP
ftr-447	278	94	an	an	DET
ftr-447	278	95	automatic	automatic	ADJ
ftr-447	278	96	migration	migration	NOUN
ftr-447	278	97	provision	provision	NOUN
ftr-447	278	98	.	.	PUNCT
ftr-447	279	1	with	with	ADP
ftr-447	279	2	respect	respect	NOUN
ftr-447	279	3	to	to	ADP
ftr-447	279	4	(	(	PUNCT
ftr-447	279	5	1	1	NUM
ftr-447	279	6	)	)	PUNCT
ftr-447	279	7	,	,	PUNCT
ftr-447	279	8	above	above	ADV
ftr-447	279	9	,	,	PUNCT
ftr-447	279	10	an	an	DET
ftr-447	279	11	example	example	NOUN
ftr-447	279	12	in	in	ADP
ftr-447	279	13	the	the	DET
ftr-447	279	14	final	final	ADJ
ftr-447	279	15	regulations	regulation	NOUN
ftr-447	279	16	provides	provide	VERB
ftr-447	279	17	that	that	SCONJ
ftr-447	279	18	if	if	SCONJ
ftr-447	279	19	a	a	DET
ftr-447	279	20	trust	trust	NOUN
ftr-447	279	21	is	be	AUX
ftr-447	279	22	in	in	ADP
ftr-447	279	23	fact	fact	NOUN
ftr-447	279	24	administered	administer	VERB
ftr-447	279	25	exclusively	exclusively	ADV
ftr-447	279	26	in	in	ADP
ftr-447	279	27	the	the	DET
ftr-447	279	28	united	united	PROPN
ftr-447	279	29	states	states	PROPN
ftr-447	279	30	,	,	PUNCT
ftr-447	279	31	it	it	PRON
ftr-447	279	32	is	be	AUX
ftr-447	279	33	not	not	PART
ftr-447	279	34	necessary	necessary	ADJ
ftr-447	279	35	that	that	SCONJ
ftr-447	279	36	the	the	DET
ftr-447	279	37	trust	trust	NOUN
ftr-447	279	38	instrument	instrument	NOUN
ftr-447	279	39	actually	actually	ADV
ftr-447	279	40	direct	direct	ADJ
ftr-447	279	41	that	that	SCONJ
ftr-447	279	42	the	the	DET
ftr-447	279	43	trust	trust	NOUN
ftr-447	279	44	be	be	AUX
ftr-447	279	45	administered	administer	VERB
ftr-447	279	46	in	in	ADP
ftr-447	279	47	the	the	DET
ftr-447	279	48	united	united	PROPN
ftr-447	279	49	states	states	PROPN
ftr-447	279	50	.	.	PUNCT
ftr-447	280	1	additionally	additionally	ADV
ftr-447	280	2	,	,	PUNCT
ftr-447	280	3	with	with	ADP
ftr-447	280	4	respect	respect	NOUN
ftr-447	280	5	to	to	ADP
ftr-447	280	6	(	(	PUNCT
ftr-447	280	7	3	3	NUM
ftr-447	280	8	)	)	PUNCT
ftr-447	280	9	,	,	PUNCT
ftr-447	280	10	above	above	ADV
ftr-447	280	11	,	,	PUNCT
ftr-447	280	12	the	the	DET
ftr-447	280	13	proposed	propose	VERB
ftr-447	280	14	regulations	regulation	NOUN
ftr-447	280	15	had	have	AUX
ftr-447	280	16	made	make	VERB
ftr-447	280	17	clear	clear	ADJ
ftr-447	280	18	that	that	SCONJ
ftr-447	280	19	a	a	DET
ftr-447	280	20	court	court	NOUN
ftr-447	280	21	within	within	ADP
ftr-447	280	22	the	the	DET
ftr-447	280	23	united	united	PROPN
ftr-447	280	24	states	states	PROPN
ftr-447	280	25	would	would	AUX
ftr-447	280	26	not	not	PART
ftr-447	280	27	be	be	AUX
ftr-447	280	28	considered	consider	VERB
ftr-447	280	29	to	to	PART
ftr-447	280	30	have	have	VERB
ftr-447	280	31	primary	primary	ADJ
ftr-447	280	32	supervision	supervision	NOUN
ftr-447	280	33	over	over	ADP
ftr-447	280	34	the	the	DET
ftr-447	280	35	administration	administration	NOUN
ftr-447	280	36	of	of	ADP
ftr-447	280	37	the	the	DET
ftr-447	280	38	trust	trust	NOUN
ftr-447	280	39	if	if	SCONJ
ftr-447	280	40	the	the	DET
ftr-447	280	41	trust	trust	NOUN
ftr-447	280	42	instrument	instrument	NOUN
ftr-447	280	43	provided	provide	VERB
ftr-447	280	44	that	that	SCONJ
ftr-447	280	45	a	a	DET
ftr-447	280	46	united	united	PROPN
ftr-447	280	47	states	states	PROPN
ftr-447	280	48	court	court	PROPN
ftr-447	280	49	's	's	PART
ftr-447	280	50	attempts	attempt	NOUN
ftr-447	280	51	to	to	PART
ftr-447	280	52	assert	assert	VERB
ftr-447	280	53	jurisdiction	jurisdiction	NOUN
ftr-447	280	54	or	or	CCONJ
ftr-447	280	55	otherwise	otherwise	ADV
ftr-447	280	56	supervise	supervise	VERB
ftr-447	280	57	the	the	DET
ftr-447	280	58	trust	trust	NOUN
ftr-447	280	59	directly	directly	ADV
ftr-447	280	60	or	or	CCONJ
ftr-447	280	61	indirectly	indirectly	ADV
ftr-447	280	62	would	would	AUX
ftr-447	280	63	cause	cause	VERB
ftr-447	280	64	the	the	DET
ftr-447	280	65	trust	trust	NOUN
ftr-447	280	66	to	to	PART
ftr-447	280	67	migrate	migrate	VERB
ftr-447	280	68	from	from	ADP
ftr-447	280	69	the	the	DET
ftr-447	280	70	united	united	PROPN
ftr-447	280	71	states	states	PROPN
ftr-447	280	72	.	.	PUNCT
ftr-447	281	1	the	the	DET
ftr-447	281	2	final	final	ADJ
ftr-447	281	3	regulations	regulation	NOUN
ftr-447	281	4	have	have	AUX
ftr-447	281	5	clarified	clarify	VERB
ftr-447	281	6	that	that	SCONJ
ftr-447	281	7	this	this	DET
ftr-447	281	8	"	"	PUNCT
ftr-447	281	9	automatic	automatic	ADJ
ftr-447	281	10	"	"	PUNCT
ftr-447	281	11	migration	migration	NOUN
ftr-447	281	12	provision	provision	NOUN
ftr-447	281	13	does	do	AUX
ftr-447	281	14	not	not	PART
ftr-447	281	15	apply	apply	VERB
ftr-447	281	16	,	,	PUNCT
ftr-447	281	17	however	however	ADV
ftr-447	281	18	,	,	PUNCT
ftr-447	281	19	if	if	SCONJ
ftr-447	281	20	the	the	DET
ftr-447	281	21	trust	trust	NOUN
ftr-447	281	22	instrument	instrument	NOUN
ftr-447	281	23	provides	provide	VERB
ftr-447	281	24	that	that	SCONJ
ftr-447	281	25	the	the	DET
ftr-447	281	26	trust	trust	NOUN
ftr-447	281	27	will	will	AUX
ftr-447	281	28	migrate	migrate	VERB
ftr-447	281	29	from	from	ADP
ftr-447	281	30	the	the	DET
ftr-447	281	31	united	united	PROPN
ftr-447	281	32	states	states	PROPN
ftr-447	281	33	only	only	ADV
ftr-447	281	34	in	in	ADP
ftr-447	281	35	the	the	DET
ftr-447	281	36	case	case	NOUN
ftr-447	281	37	of	of	ADP
ftr-447	281	38	foreign	foreign	ADJ
ftr-447	281	39	invasion	invasion	NOUN
ftr-447	281	40	of	of	ADP
ftr-447	281	41	the	the	DET
ftr-447	281	42	united	united	PROPN
ftr-447	281	43	states	states	PROPN
ftr-447	281	44	or	or	CCONJ
ftr-447	281	45	widespread	widespread	ADJ
ftr-447	281	46	confiscation	confiscation	NOUN
ftr-447	281	47	or	or	CCONJ
ftr-447	281	48	nationalization	nationalization	NOUN
ftr-447	281	49	of	of	ADP
ftr-447	281	50	property	property	NOUN
ftr-447	281	51	in	in	ADP
ftr-447	281	52	the	the	DET
ftr-447	281	53	united	united	ADJ
ftr-447	281	54	states.34	states.34	NOUN
ftr-447	281	55	the	the	DET
ftr-447	281	56	proposed	propose	VERB
ftr-447	281	57	regulations	regulation	NOUN
ftr-447	281	58	had	have	AUX
ftr-447	281	59	provided	provide	VERB
ftr-447	281	60	a	a	DET
ftr-447	281	61	more	more	ADV
ftr-447	281	62	general	general	ADJ
ftr-447	281	63	safe	safe	ADJ
ftr-447	281	64	harbor	harbor	NOUN
ftr-447	281	65	.	.	PUNCT
ftr-447	282	1	under	under	ADP
ftr-447	282	2	that	that	DET
ftr-447	282	3	safe	safe	ADJ
ftr-447	282	4	harbor	harbor	NOUN
ftr-447	282	5	,	,	PUNCT
ftr-447	282	6	a	a	DET
ftr-447	282	7	trust	trust	NOUN
ftr-447	282	8	was	be	AUX
ftr-447	282	9	a	a	DET
ftr-447	282	10	domestic	domestic	ADJ
ftr-447	282	11	trust	trust	NOUN
ftr-447	282	12	if	if	SCONJ
ftr-447	282	13	,	,	PUNCT
ftr-447	282	14	pursuant	pursuant	ADJ
ftr-447	282	15	to	to	ADP
ftr-447	282	16	the	the	DET
ftr-447	282	17	terms	term	NOUN
ftr-447	282	18	of	of	ADP
ftr-447	282	19	the	the	DET
ftr-447	282	20	trust	trust	NOUN
ftr-447	282	21	instrument	instrument	NOUN
ftr-447	282	22	,	,	PUNCT
ftr-447	282	23	the	the	DET
ftr-447	282	24	trust	trust	NOUN
ftr-447	282	25	had	have	VERB
ftr-447	282	26	only	only	ADV
ftr-447	282	27	united	united	PROPN
ftr-447	282	28	states	states	PROPN
ftr-447	282	29	fiduciaries	fiduciary	NOUN
ftr-447	282	30	which	which	PRON
ftr-447	282	31	administered	administer	VERB
ftr-447	282	32	the	the	DET
ftr-447	282	33	trust	trust	NOUN
ftr-447	282	34	exclusively	exclusively	ADV
ftr-447	282	35	in	in	ADP
ftr-447	282	36	the	the	DET
ftr-447	282	37	united	united	PROPN
ftr-447	282	38	states	states	PROPN
ftr-447	282	39	and	and	CCONJ
ftr-447	282	40	the	the	DET
ftr-447	282	41	trust	trust	NOUN
ftr-447	282	42	was	be	AUX
ftr-447	282	43	not	not	PART
ftr-447	282	44	subject	subject	ADJ
ftr-447	282	45	to	to	ADP
ftr-447	282	46	automatic	automatic	ADJ
ftr-447	282	47	migration	migration	NOUN
ftr-447	282	48	provisions	provision	NOUN
ftr-447	282	49	.	.	PUNCT
ftr-447	283	1	in	in	ADP
ftr-447	283	2	response	response	NOUN
ftr-447	283	3	to	to	ADP
ftr-447	283	4	comments	comment	NOUN
ftr-447	283	5	that	that	PRON
ftr-447	283	6	underscored	underscore	VERB
ftr-447	283	7	the	the	DET
ftr-447	283	8	proposed	propose	VERB
ftr-447	283	9	regulations	regulation	NOUN
ftr-447	283	10	'	'	PART
ftr-447	283	11	potential	potential	ADJ
ftr-447	283	12	bias	bias	NOUN
ftr-447	283	13	in	in	ADP
ftr-447	283	14	favor	favor	NOUN
ftr-447	283	15	of	of	ADP
ftr-447	283	16	foreign	foreign	ADJ
ftr-447	283	17	trust	trust	NOUN
ftr-447	283	18	treatment	treatment	NOUN
ftr-447	283	19	,	,	PUNCT
ftr-447	283	20	the	the	DET
ftr-447	283	21	preamble	preamble	NOUN
ftr-447	283	22	to	to	ADP
ftr-447	283	23	the	the	DET
ftr-447	283	24	final	final	ADJ
ftr-447	283	25	regulations	regulation	NOUN
ftr-447	283	26	clarified	clarify	VERB
ftr-447	283	27	the	the	DET
ftr-447	283	28	service	service	NOUN
ftr-447	283	29	's	's	PART
ftr-447	283	30	desire	desire	NOUN
ftr-447	283	31	that	that	SCONJ
ftr-447	283	32	this	this	DET
ftr-447	283	33	safe	safe	ADJ
ftr-447	283	34	harbor	harbor	NOUN
ftr-447	283	35	should	should	AUX
ftr-447	283	36	not	not	PART
ftr-447	283	37	be	be	AUX
ftr-447	283	38	limited	limit	VERB
ftr-447	283	39	to	to	ADP
ftr-447	283	40	trusts	trust	NOUN
ftr-447	283	41	with	with	ADP
ftr-447	283	42	only	only	ADJ
ftr-447	283	43	united	united	PROPN
ftr-447	283	44	states	states	PROPN
ftr-447	283	45	fiduciaries	fiduciary	NOUN
ftr-447	283	46	.	.	PUNCT
ftr-447	284	1	additionally	additionally	ADV
ftr-447	284	2	,	,	PUNCT
ftr-447	284	3	since	since	SCONJ
ftr-447	284	4	the	the	DET
ftr-447	284	5	safe	safe	ADJ
ftr-447	284	6	harbor	harbor	NOUN
ftr-447	284	7	was	be	AUX
ftr-447	284	8	meant	mean	VERB
ftr-447	284	9	to	to	PART
ftr-447	284	10	address	address	VERB
ftr-447	284	11	the	the	DET
ftr-447	284	12	complexities	complexity	NOUN
ftr-447	284	13	of	of	ADP
ftr-447	284	14	whether	whether	SCONJ
ftr-447	284	15	a	a	DET
ftr-447	284	16	court	court	NOUN
ftr-447	284	17	of	of	ADP
ftr-447	284	18	a	a	DET
ftr-447	284	19	particular	particular	ADJ
ftr-447	284	20	state	state	NOUN
ftr-447	284	21	would	would	AUX
ftr-447	284	22	assert	assert	VERB
ftr-447	284	23	primary	primary	ADJ
ftr-447	284	24	supervision	supervision	NOUN
ftr-447	284	25	over	over	ADP
ftr-447	284	26	the	the	DET
ftr-447	284	27	administration	administration	NOUN
ftr-447	284	28	of	of	ADP
ftr-447	284	29	a	a	DET
ftr-447	284	30	trust	trust	NOUN
ftr-447	284	31	if	if	SCONJ
ftr-447	284	32	the	the	DET
ftr-447	284	33	trust	trust	NOUN
ftr-447	284	34	had	have	AUX
ftr-447	284	35	never	never	ADV
ftr-447	284	36	appeared	appear	VERB
ftr-447	284	37	before	before	ADP
ftr-447	284	38	a	a	DET
ftr-447	284	39	court	court	NOUN
ftr-447	284	40	,	,	PUNCT
ftr-447	284	41	the	the	DET
ftr-447	284	42	safe	safe	ADJ
ftr-447	284	43	harbor	harbor	NOUN
ftr-447	284	44	in	in	ADP
ftr-447	284	45	the	the	DET
ftr-447	284	46	final	final	ADJ
ftr-447	284	47	regulations	regulation	NOUN
ftr-447	284	48	is	be	AUX
ftr-447	284	49	provided	provide	VERB
ftr-447	284	50	only	only	ADV
ftr-447	284	51	in	in	ADP
ftr-447	284	52	the	the	DET
ftr-447	284	53	context	context	NOUN
ftr-447	284	54	of	of	ADP
ftr-447	284	55	the	the	DET
ftr-447	284	56	court	court	NOUN
ftr-447	284	57	test	test	NOUN
ftr-447	284	58	.	.	PUNCT
ftr-447	285	1	a	a	DET
ftr-447	285	2	trust	trust	NOUN
ftr-447	285	3	that	that	PRON
ftr-447	285	4	satisfies	satisfy	VERB
ftr-447	285	5	this	this	DET
ftr-447	285	6	safe	safe	ADJ
ftr-447	285	7	harbor	harbor	NOUN
ftr-447	285	8	,	,	PUNCT
ftr-447	285	9	therefore	therefore	ADV
ftr-447	285	10	,	,	PUNCT
ftr-447	285	11	would	would	AUX
ftr-447	285	12	still	still	ADV
ftr-447	285	13	need	need	VERB
ftr-447	285	14	to	to	PART
ftr-447	285	15	comply	comply	VERB
ftr-447	285	16	with	with	ADP
ftr-447	285	17	the	the	DET
ftr-447	285	18	"	"	PUNCT
ftr-447	285	19	control	control	NOUN
ftr-447	285	20	test	test	NOUN
ftr-447	285	21	.	.	PUNCT
ftr-447	285	22	"	"	PUNCT
ftr-447	286	1	in	in	ADP
ftr-447	286	2	addition	addition	NOUN
ftr-447	286	3	to	to	ADP
ftr-447	286	4	this	this	DET
ftr-447	286	5	"	"	PUNCT
ftr-447	286	6	court	court	NOUN
ftr-447	286	7	test	test	NOUN
ftr-447	286	8	"	"	PUNCT
ftr-447	286	9	safe	safe	ADJ
ftr-447	286	10	harbor	harbor	NOUN
ftr-447	286	11	,	,	PUNCT
ftr-447	286	12	the	the	DET
ftr-447	286	13	regulations	regulation	NOUN
ftr-447	286	14	also	also	ADV
ftr-447	286	15	provide	provide	VERB
ftr-447	286	16	four	four	NUM
ftr-447	286	17	examples	example	NOUN
ftr-447	286	18	,	,	PUNCT
ftr-447	286	19	which	which	PRON
ftr-447	286	20	are	be	AUX
ftr-447	286	21	not	not	PART
ftr-447	286	22	intended	intend	VERB
ftr-447	286	23	to	to	PART
ftr-447	286	24	be	be	AUX
ftr-447	286	25	exclusive	exclusive	ADJ
ftr-447	286	26	,	,	PUNCT
ftr-447	286	27	under	under	ADP
ftr-447	286	28	which	which	PRON
ftr-447	286	29	a	a	DET
ftr-447	286	30	court	court	NOUN
ftr-447	286	31	will	will	AUX
ftr-447	286	32	be	be	AUX
ftr-447	286	33	deemed	deem	VERB
ftr-447	286	34	to	to	PART
ftr-447	286	35	exercise	exercise	VERB
ftr-447	286	36	primary	primary	ADJ
ftr-447	286	37	supervision	supervision	NOUN
ftr-447	286	38	over	over	ADP
ftr-447	286	39	the	the	DET
ftr-447	286	40	33	33	NUM
ftr-447	286	41	.	.	PUNCT
ftr-447	286	42	regs	regs	PROPN
ftr-447	286	43	.	.	PUNCT
ftr-447	287	1	§	§	PROPN
ftr-447	287	2	301.7701	301.7701	NUM
ftr-447	287	3	-	-	SYM
ftr-447	287	4	7(c)(3)(v	7(c)(3)(v	NUM
ftr-447	287	5	)	)	PUNCT
ftr-447	287	6	.	.	PUNCT
ftr-447	288	1	34	34	NUM
ftr-447	288	2	.	.	PUNCT
ftr-447	288	3	regs	regs	PROPN
ftr-447	288	4	.	.	PUNCT
ftr-447	289	1	§	§	PROPN
ftr-447	289	2	301.7701	301.7701	NUM
ftr-447	289	3	-	-	SYM
ftr-447	289	4	7(c)(4)(ii	7(c)(4)(ii	NUM
ftr-447	289	5	)	)	PUNCT
ftr-447	289	6	.	.	PUNCT
ftr-447	290	1	commentators	commentator	NOUN
ftr-447	290	2	had	have	AUX
ftr-447	290	3	argued	argue	VERB
ftr-447	290	4	that	that	SCONJ
ftr-447	290	5	an	an	DET
ftr-447	290	6	automatic	automatic	ADJ
ftr-447	290	7	migration	migration	NOUN
ftr-447	290	8	clause	clause	NOUN
ftr-447	290	9	should	should	AUX
ftr-447	290	10	not	not	PART
ftr-447	290	11	cause	cause	VERB
ftr-447	290	12	a	a	DET
ftr-447	290	13	trust	trust	NOUN
ftr-447	290	14	to	to	PART
ftr-447	290	15	be	be	AUX
ftr-447	290	16	treated	treat	VERB
ftr-447	290	17	as	as	ADP
ftr-447	290	18	a	a	DET
ftr-447	290	19	foreign	foreign	ADJ
ftr-447	290	20	trust	trust	NOUN
ftr-447	290	21	if	if	SCONJ
ftr-447	290	22	migration	migration	NOUN
ftr-447	290	23	was	be	AUX
ftr-447	290	24	triggered	trigger	VERB
ftr-447	290	25	only	only	ADV
ftr-447	290	26	by	by	ADP
ftr-447	290	27	events	event	NOUN
ftr-447	290	28	that	that	PRON
ftr-447	290	29	are	be	AUX
ftr-447	290	30	not	not	PART
ftr-447	290	31	particular	particular	ADJ
ftr-447	290	32	to	to	ADP
ftr-447	290	33	a	a	DET
ftr-447	290	34	given	give	VERB
ftr-447	290	35	trust	trust	NOUN
ftr-447	290	36	arrangement	arrangement	NOUN
ftr-447	290	37	,	,	PUNCT
ftr-447	290	38	such	such	ADJ
ftr-447	290	39	as	as	ADP
ftr-447	290	40	a	a	DET
ftr-447	290	41	foreign	foreign	ADJ
ftr-447	290	42	invasion	invasion	NOUN
ftr-447	290	43	.	.	PUNCT
ftr-447	291	1	[	[	X
ftr-447	291	2	vol	vol	NOUN
ftr-447	291	3	4:6	4:6	NUM
ftr-447	291	4	recent	recent	ADJ
ftr-447	291	5	changes	change	NOUN
ftr-447	291	6	for	for	ADP
ftr-447	291	7	foreign	foreign	ADJ
ftr-447	291	8	compensatory	compensatory	ADJ
ftr-447	291	9	tnhsts	tnhst	NOUN
ftr-447	291	10	administration	administration	NOUN
ftr-447	291	11	of	of	ADP
ftr-447	291	12	the	the	DET
ftr-447	291	13	trust	trust	NOUN
ftr-447	291	14	:	:	PUNCT
ftr-447	291	15	the	the	DET
ftr-447	291	16	trust	trust	NOUN
ftr-447	291	17	is	be	AUX
ftr-447	291	18	registered	register	VERB
ftr-447	291	19	in	in	ADP
ftr-447	291	20	a	a	DET
ftr-447	291	21	united	united	PROPN
ftr-447	291	22	states	states	PROPN
ftr-447	291	23	court	court	PROPN
ftr-447	291	24	pursuant	pursuant	VERB
ftr-447	291	25	to	to	ADP
ftr-447	291	26	a	a	DET
ftr-447	291	27	state	state	NOUN
ftr-447	291	28	statute	statute	NOUN
ftr-447	291	29	that	that	PRON
ftr-447	291	30	has	have	VERB
ftr-447	291	31	provisions	provision	NOUN
ftr-447	291	32	substantially	substantially	ADV
ftr-447	291	33	similar	similar	ADJ
ftr-447	291	34	to	to	ADP
ftr-447	291	35	the	the	DET
ftr-447	291	36	uniform	uniform	ADJ
ftr-447	291	37	probate	probate	PROPN
ftr-447	291	38	code	code	PROPN
ftr-447	291	39	,	,	PUNCT
ftr-447	291	40	the	the	DET
ftr-447	291	41	trust	trust	NOUN
ftr-447	291	42	is	be	AUX
ftr-447	291	43	a	a	DET
ftr-447	291	44	testamentary	testamentary	ADJ
ftr-447	291	45	trust	trust	NOUN
ftr-447	291	46	and	and	CCONJ
ftr-447	291	47	all	all	DET
ftr-447	291	48	fiduciaries	fiduciary	NOUN
ftr-447	291	49	have	have	AUX
ftr-447	291	50	been	be	AUX
ftr-447	291	51	qualified	qualified	ADJ
ftr-447	291	52	as	as	ADP
ftr-447	291	53	trustees	trustee	NOUN
ftr-447	291	54	by	by	ADP
ftr-447	291	55	a	a	DET
ftr-447	291	56	united	united	PROPN
ftr-447	291	57	states	states	PROPN
ftr-447	291	58	court	court	NOUN
ftr-447	291	59	,	,	PUNCT
ftr-447	291	60	the	the	DET
ftr-447	291	61	trust	trust	NOUN
ftr-447	291	62	is	be	AUX
ftr-447	291	63	an	an	DET
ftr-447	291	64	inter	inter	ADJ
ftr-447	291	65	vivos	vivos	ADJ
ftr-447	291	66	trust	trust	NOUN
ftr-447	291	67	and	and	CCONJ
ftr-447	291	68	the	the	DET
ftr-447	291	69	fiduciaries	fiduciary	NOUN
ftr-447	291	70	or	or	CCONJ
ftr-447	291	71	beneficiaries	beneficiary	NOUN
ftr-447	291	72	take	take	VERB
ftr-447	291	73	steps	step	NOUN
ftr-447	291	74	with	with	ADP
ftr-447	291	75	a	a	DET
ftr-447	291	76	court	court	NOUN
ftr-447	291	77	within	within	ADP
ftr-447	291	78	the	the	DET
ftr-447	291	79	united	united	PROPN
ftr-447	291	80	states	states	PROPN
ftr-447	291	81	that	that	PRON
ftr-447	291	82	cause	cause	VERB
ftr-447	291	83	the	the	DET
ftr-447	291	84	administration	administration	NOUN
ftr-447	291	85	of	of	ADP
ftr-447	291	86	the	the	DET
ftr-447	291	87	trust	trust	NOUN
ftr-447	291	88	to	to	PART
ftr-447	291	89	be	be	AUX
ftr-447	291	90	subject	subject	ADJ
ftr-447	291	91	to	to	ADP
ftr-447	291	92	the	the	DET
ftr-447	291	93	primary	primary	ADJ
ftr-447	291	94	supervision	supervision	NOUN
ftr-447	291	95	of	of	ADP
ftr-447	291	96	the	the	DET
ftr-447	291	97	court	court	NOUN
ftr-447	291	98	,	,	PUNCT
ftr-447	291	99	or	or	CCONJ
ftr-447	291	100	a	a	DET
ftr-447	291	101	united	united	PROPN
ftr-447	291	102	states	states	PROPN
ftr-447	291	103	court	court	PROPN
ftr-447	291	104	and	and	CCONJ
ftr-447	291	105	a	a	DET
ftr-447	291	106	foreign	foreign	ADJ
ftr-447	291	107	court	court	NOUN
ftr-447	291	108	are	be	AUX
ftr-447	291	109	both	both	ADV
ftr-447	291	110	able	able	ADJ
ftr-447	291	111	to	to	PART
ftr-447	291	112	exercise	exercise	VERB
ftr-447	291	113	primary	primary	ADJ
ftr-447	291	114	supervision	supervision	NOUN
ftr-447	291	115	over	over	ADP
ftr-447	291	116	the	the	DET
ftr-447	291	117	administration	administration	NOUN
ftr-447	291	118	of	of	ADP
ftr-447	291	119	the	the	DET
ftr-447	291	120	trust	trust	NOUN
ftr-447	291	121	.	.	PUNCT
ftr-447	292	1	the	the	DET
ftr-447	292	2	final	final	ADJ
ftr-447	292	3	regulations	regulation	NOUN
ftr-447	292	4	also	also	ADV
ftr-447	292	5	speak	speak	VERB
ftr-447	292	6	to	to	ADP
ftr-447	292	7	when	when	SCONJ
ftr-447	292	8	the	the	DET
ftr-447	292	9	"	"	PUNCT
ftr-447	292	10	control	control	NOUN
ftr-447	292	11	"	"	PUNCT
ftr-447	292	12	branch	branch	NOUN
ftr-447	292	13	of	of	ADP
ftr-447	292	14	the	the	DET
ftr-447	292	15	statutory	statutory	ADJ
ftr-447	292	16	test	test	NOUN
ftr-447	292	17	will	will	AUX
ftr-447	292	18	be	be	AUX
ftr-447	292	19	deemed	deem	VERB
ftr-447	292	20	to	to	PART
ftr-447	292	21	be	be	AUX
ftr-447	292	22	satisfied	satisfied	ADJ
ftr-447	292	23	.	.	PUNCT
ftr-447	293	1	"	"	PUNCT
ftr-447	293	2	control	control	NOUN
ftr-447	293	3	"	"	PUNCT
ftr-447	293	4	for	for	ADP
ftr-447	293	5	these	these	DET
ftr-447	293	6	purposes	purpose	NOUN
ftr-447	293	7	means	mean	VERB
ftr-447	293	8	having	have	VERB
ftr-447	293	9	the	the	DET
ftr-447	293	10	power	power	NOUN
ftr-447	293	11	,	,	PUNCT
ftr-447	293	12	by	by	ADP
ftr-447	293	13	vote	vote	NOUN
ftr-447	293	14	,	,	PUNCT
ftr-447	293	15	or	or	CCONJ
ftr-447	293	16	otherwise	otherwise	ADV
ftr-447	293	17	to	to	PART
ftr-447	293	18	make	make	VERB
ftr-447	293	19	all	all	PRON
ftr-447	293	20	of	of	ADP
ftr-447	293	21	the	the	DET
ftr-447	293	22	substantial	substantial	ADJ
ftr-447	293	23	decisions	decision	NOUN
ftr-447	293	24	of	of	ADP
ftr-447	293	25	the	the	DET
ftr-447	293	26	trust	trust	NOUN
ftr-447	293	27	,	,	PUNCT
ftr-447	293	28	with	with	ADP
ftr-447	293	29	no	no	DET
ftr-447	293	30	other	other	ADJ
ftr-447	293	31	person	person	NOUN
ftr-447	293	32	having	have	VERB
ftr-447	293	33	the	the	DET
ftr-447	293	34	power	power	NOUN
ftr-447	293	35	to	to	PART
ftr-447	293	36	veto	veto	VERB
ftr-447	293	37	those	those	DET
ftr-447	293	38	substantial	substantial	ADJ
ftr-447	293	39	decisions.35	decisions.35	NOUN
ftr-447	293	40	"	"	PUNCT
ftr-447	293	41	substantial	substantial	ADJ
ftr-447	293	42	decisions	decision	NOUN
ftr-447	293	43	"	"	PUNCT
ftr-447	293	44	for	for	ADP
ftr-447	293	45	these	these	DET
ftr-447	293	46	purposes	purpose	NOUN
ftr-447	293	47	refers	refer	VERB
ftr-447	293	48	to	to	ADP
ftr-447	293	49	those	those	DET
ftr-447	293	50	decisions	decision	NOUN
ftr-447	293	51	that	that	PRON
ftr-447	293	52	persons	person	NOUN
ftr-447	293	53	are	be	AUX
ftr-447	293	54	authorized	authorize	VERB
ftr-447	293	55	or	or	CCONJ
ftr-447	293	56	required	require	VERB
ftr-447	293	57	to	to	PART
ftr-447	293	58	make	make	VERB
ftr-447	293	59	under	under	ADP
ftr-447	293	60	the	the	DET
ftr-447	293	61	terms	term	NOUN
ftr-447	293	62	of	of	ADP
ftr-447	293	63	the	the	DET
ftr-447	293	64	trust	trust	NOUN
ftr-447	293	65	instrument	instrument	NOUN
ftr-447	293	66	and	and	CCONJ
ftr-447	293	67	applicable	applicable	ADJ
ftr-447	293	68	law	law	NOUN
ftr-447	293	69	which	which	PRON
ftr-447	293	70	are	be	AUX
ftr-447	293	71	not	not	PART
ftr-447	293	72	purely	purely	ADV
ftr-447	293	73	ministerial	ministerial	ADJ
ftr-447	293	74	.	.	PUNCT
ftr-447	294	1	36	36	NUM
ftr-447	294	2	for	for	ADP
ftr-447	294	3	example	example	NOUN
ftr-447	294	4	,	,	PUNCT
ftr-447	294	5	substantial	substantial	ADJ
ftr-447	294	6	decisions	decision	NOUN
ftr-447	294	7	include	include	VERB
ftr-447	294	8	,	,	PUNCT
ftr-447	294	9	but	but	CCONJ
ftr-447	294	10	are	be	AUX
ftr-447	294	11	not	not	PART
ftr-447	294	12	limited	limit	VERB
ftr-447	294	13	to	to	ADP
ftr-447	294	14	,	,	PUNCT
ftr-447	294	15	(	(	PUNCT
ftr-447	294	16	1	1	X
ftr-447	294	17	)	)	PUNCT
ftr-447	294	18	whether	whether	SCONJ
ftr-447	294	19	and	and	CCONJ
ftr-447	294	20	when	when	SCONJ
ftr-447	294	21	to	to	PART
ftr-447	294	22	distribute	distribute	VERB
ftr-447	294	23	income	income	NOUN
ftr-447	294	24	or	or	CCONJ
ftr-447	294	25	corpus	corpus	NOUN
ftr-447	294	26	,	,	PUNCT
ftr-447	294	27	(	(	PUNCT
ftr-447	294	28	2	2	X
ftr-447	294	29	)	)	PUNCT
ftr-447	294	30	the	the	DET
ftr-447	294	31	amount	amount	NOUN
ftr-447	294	32	of	of	ADP
ftr-447	294	33	any	any	DET
ftr-447	294	34	distributions	distribution	NOUN
ftr-447	294	35	,	,	PUNCT
ftr-447	294	36	(	(	PUNCT
ftr-447	294	37	3	3	X
ftr-447	294	38	)	)	PUNCT
ftr-447	294	39	the	the	DET
ftr-447	294	40	selection	selection	NOUN
ftr-447	294	41	of	of	ADP
ftr-447	294	42	a	a	DET
ftr-447	294	43	beneficiary	beneficiary	NOUN
ftr-447	294	44	,	,	PUNCT
ftr-447	294	45	(	(	PUNCT
ftr-447	294	46	4	4	X
ftr-447	294	47	)	)	PUNCT
ftr-447	294	48	whether	whether	SCONJ
ftr-447	294	49	to	to	PART
ftr-447	294	50	terminate	terminate	VERB
ftr-447	294	51	the	the	DET
ftr-447	294	52	trust	trust	NOUN
ftr-447	294	53	,	,	PUNCT
ftr-447	294	54	(	(	PUNCT
ftr-447	294	55	5	5	X
ftr-447	294	56	)	)	PUNCT
ftr-447	294	57	whether	whether	SCONJ
ftr-447	294	58	a	a	DET
ftr-447	294	59	receipt	receipt	NOUN
ftr-447	294	60	is	be	AUX
ftr-447	294	61	allocable	allocable	ADJ
ftr-447	294	62	to	to	PART
ftr-447	294	63	income	income	NOUN
ftr-447	294	64	or	or	CCONJ
ftr-447	294	65	principal	principal	NOUN
ftr-447	294	66	,	,	PUNCT
ftr-447	294	67	(	(	PUNCT
ftr-447	294	68	6	6	NUM
ftr-447	294	69	)	)	PUNCT
ftr-447	294	70	whether	whether	SCONJ
ftr-447	294	71	to	to	PART
ftr-447	294	72	arbitrate	arbitrate	VERB
ftr-447	294	73	,	,	PUNCT
ftr-447	294	74	compromise	compromise	NOUN
ftr-447	294	75	or	or	CCONJ
ftr-447	294	76	abandon	abandon	VERB
ftr-447	294	77	claims	claim	NOUN
ftr-447	294	78	of	of	ADP
ftr-447	294	79	the	the	DET
ftr-447	294	80	trust	trust	NOUN
ftr-447	294	81	,	,	PUNCT
ftr-447	294	82	(	(	PUNCT
ftr-447	294	83	7	7	X
ftr-447	294	84	)	)	PUNCT
ftr-447	294	85	whether	whether	SCONJ
ftr-447	294	86	to	to	PART
ftr-447	294	87	remove	remove	VERB
ftr-447	294	88	add	add	VERB
ftr-447	294	89	or	or	CCONJ
ftr-447	294	90	replace	replace	VERB
ftr-447	294	91	a	a	DET
ftr-447	294	92	trustee	trustee	NOUN
ftr-447	294	93	,	,	PUNCT
ftr-447	294	94	(	(	PUNCT
ftr-447	294	95	8)	8)	NUM
ftr-447	294	96	whether	whether	SCONJ
ftr-447	294	97	to	to	PART
ftr-447	294	98	sue	sue	VERB
ftr-447	294	99	on	on	ADP
ftr-447	294	100	behalf	behalf	NOUN
ftr-447	294	101	of	of	ADP
ftr-447	294	102	the	the	DET
ftr-447	294	103	trust	trust	NOUN
ftr-447	294	104	or	or	CCONJ
ftr-447	294	105	defend	defend	VERB
ftr-447	294	106	suits	suit	NOUN
ftr-447	294	107	against	against	ADP
ftr-447	294	108	the	the	DET
ftr-447	294	109	trust	trust	NOUN
ftr-447	294	110	,	,	PUNCT
ftr-447	294	111	or	or	CCONJ
ftr-447	294	112	(	(	PUNCT
ftr-447	294	113	9	9	X
ftr-447	294	114	)	)	PUNCT
ftr-447	294	115	whether	whether	SCONJ
ftr-447	294	116	to	to	PART
ftr-447	294	117	appoint	appoint	VERB
ftr-447	294	118	a	a	DET
ftr-447	294	119	successor	successor	NOUN
ftr-447	294	120	trustee	trustee	NOUN
ftr-447	294	121	.	.	PUNCT
ftr-447	295	1	the	the	DET
ftr-447	295	2	final	final	ADJ
ftr-447	295	3	regulations	regulation	NOUN
ftr-447	295	4	also	also	ADV
ftr-447	295	5	clarify	clarify	VERB
ftr-447	295	6	that	that	SCONJ
ftr-447	295	7	if	if	SCONJ
ftr-447	295	8	a	a	DET
ftr-447	295	9	united	united	PROPN
ftr-447	295	10	states	states	PROPN
ftr-447	295	11	person	person	NOUN
ftr-447	295	12	hires	hire	VERB
ftr-447	295	13	an	an	DET
ftr-447	295	14	investment	investment	NOUN
ftr-447	295	15	advisor	advisor	NOUN
ftr-447	295	16	for	for	ADP
ftr-447	295	17	the	the	DET
ftr-447	295	18	trust	trust	NOUN
ftr-447	295	19	,	,	PUNCT
ftr-447	295	20	the	the	DET
ftr-447	295	21	investment	investment	NOUN
ftr-447	295	22	decisions	decision	NOUN
ftr-447	295	23	made	make	VERB
ftr-447	295	24	by	by	ADP
ftr-447	295	25	the	the	DET
ftr-447	295	26	advisor	advisor	NOUN
ftr-447	295	27	will	will	AUX
ftr-447	295	28	be	be	AUX
ftr-447	295	29	considered	consider	VERB
ftr-447	295	30	"	"	PUNCT
ftr-447	295	31	substantial	substantial	ADJ
ftr-447	295	32	decisions	decision	NOUN
ftr-447	295	33	"	"	PUNCT
ftr-447	295	34	controlled	control	VERB
ftr-447	295	35	by	by	ADP
ftr-447	295	36	the	the	DET
ftr-447	295	37	united	united	PROPN
ftr-447	295	38	states	states	PROPN
ftr-447	295	39	person	person	NOUN
ftr-447	295	40	if	if	SCONJ
ftr-447	295	41	the	the	DET
ftr-447	295	42	united	united	PROPN
ftr-447	295	43	states	states	PROPN
ftr-447	295	44	person	person	NOUN
ftr-447	295	45	can	can	AUX
ftr-447	295	46	terminate	terminate	VERB
ftr-447	295	47	the	the	DET
ftr-447	295	48	investment	investment	NOUN
ftr-447	295	49	advisor	advisor	NOUN
ftr-447	295	50	's	's	PART
ftr-447	295	51	power	power	NOUN
ftr-447	295	52	to	to	PART
ftr-447	295	53	make	make	VERB
ftr-447	295	54	investment	investment	NOUN
ftr-447	295	55	decisions	decision	NOUN
ftr-447	295	56	at	at	ADP
ftr-447	295	57	will.37	will.37	NOUN
ftr-447	295	58	the	the	DET
ftr-447	295	59	proposed	propose	VERB
ftr-447	295	60	regulations	regulation	NOUN
ftr-447	295	61	had	have	AUX
ftr-447	295	62	provided	provide	VERB
ftr-447	295	63	that	that	SCONJ
ftr-447	295	64	substantial	substantial	ADJ
ftr-447	295	65	decisions	decision	NOUN
ftr-447	295	66	did	do	AUX
ftr-447	295	67	not	not	PART
ftr-447	295	68	include	include	VERB
ftr-447	295	69	decisions	decision	NOUN
ftr-447	295	70	exercisable	exercisable	ADJ
ftr-447	295	71	by	by	ADP
ftr-447	295	72	a	a	DET
ftr-447	295	73	grantor	grantor	NOUN
ftr-447	295	74	or	or	CCONJ
ftr-447	295	75	a	a	DET
ftr-447	295	76	beneficiary	beneficiary	NOUN
ftr-447	295	77	(	(	PUNCT
ftr-447	295	78	unless	unless	SCONJ
ftr-447	295	79	the	the	DET
ftr-447	295	80	beneficiary	beneficiary	NOUN
ftr-447	295	81	or	or	CCONJ
ftr-447	295	82	grantor	grantor	NOUN
ftr-447	295	83	is	be	AUX
ftr-447	295	84	acting	act	VERB
ftr-447	295	85	as	as	ADP
ftr-447	295	86	a	a	DET
ftr-447	295	87	fiduciary	fiduciary	NOUN
ftr-447	295	88	)	)	PUNCT
ftr-447	295	89	,	,	PUNCT
ftr-447	295	90	that	that	PRON
ftr-447	295	91	affected	affect	VERB
ftr-447	295	92	solely	solely	ADV
ftr-447	295	93	the	the	DET
ftr-447	295	94	portion	portion	NOUN
ftr-447	295	95	of	of	ADP
ftr-447	295	96	the	the	DET
ftr-447	295	97	trust	trust	NOUN
ftr-447	295	98	in	in	ADP
ftr-447	295	99	which	which	PRON
ftr-447	295	100	the	the	DET
ftr-447	295	101	beneficiary	beneficiary	NOUN
ftr-447	295	102	has	have	VERB
ftr-447	295	103	an	an	DET
ftr-447	295	104	interest	interest	NOUN
ftr-447	295	105	.	.	PUNCT
ftr-447	295	106	'	'	PUNCT
ftr-447	296	1	the	the	DET
ftr-447	296	2	proposed	propose	VERB
ftr-447	296	3	regulations	regulation	NOUN
ftr-447	296	4	had	have	AUX
ftr-447	296	5	provided	provide	VERB
ftr-447	296	6	the	the	DET
ftr-447	296	7	rule	rule	NOUN
ftr-447	296	8	because	because	SCONJ
ftr-447	296	9	the	the	DET
ftr-447	296	10	code	code	NOUN
ftr-447	296	11	,	,	PUNCT
ftr-447	296	12	prior	prior	ADV
ftr-447	296	13	to	to	ADP
ftr-447	296	14	amendment	amendment	NOUN
ftr-447	296	15	by	by	ADP
ftr-447	296	16	the	the	DET
ftr-447	296	17	taxpayer	taxpayer	NOUN
ftr-447	296	18	relief	relief	PROPN
ftr-447	296	19	act	act	NOUN
ftr-447	296	20	of	of	ADP
ftr-447	296	21	1997	1997	NUM
ftr-447	296	22	,	,	PUNCT
ftr-447	296	23	stipulated	stipulate	VERB
ftr-447	296	24	that	that	SCONJ
ftr-447	296	25	united	united	PROPN
ftr-447	296	26	states	states	PROPN
ftr-447	296	27	fiduciaries	fiduciary	NOUN
ftr-447	296	28	must	must	AUX
ftr-447	296	29	control	control	VERB
ftr-447	296	30	all	all	DET
ftr-447	296	31	substantial	substantial	ADJ
ftr-447	296	32	decisions	decision	NOUN
ftr-447	296	33	of	of	ADP
ftr-447	296	34	a	a	DET
ftr-447	296	35	domestic	domestic	ADJ
ftr-447	296	36	trust	trust	NOUN
ftr-447	296	37	.	.	PUNCT
ftr-447	297	1	the	the	DET
ftr-447	297	2	proposed	propose	VERB
ftr-447	297	3	regulations	regulation	NOUN
ftr-447	297	4	,	,	PUNCT
ftr-447	297	5	therefore	therefore	ADV
ftr-447	297	6	,	,	PUNCT
ftr-447	297	7	ignored	ignore	VERB
ftr-447	297	8	decision	decision	NOUN
ftr-447	297	9	making	make	VERB
ftr-447	297	10	powers	power	NOUN
ftr-447	297	11	held	hold	VERB
ftr-447	297	12	by	by	ADP
ftr-447	297	13	nonfiduciaries	nonfiduciarie	NOUN
ftr-447	297	14	.	.	PUNCT
ftr-447	298	1	the	the	DET
ftr-447	298	2	taxpayer	taxpayer	NOUN
ftr-447	298	3	relief	relief	PROPN
ftr-447	298	4	act	act	NOUN
ftr-447	298	5	of	of	ADP
ftr-447	298	6	1997	1997	NUM
ftr-447	298	7	,	,	PUNCT
ftr-447	298	8	however	however	ADV
ftr-447	298	9	,	,	PUNCT
ftr-447	298	10	substituted	substitute	VERB
ftr-447	298	11	"	"	PUNCT
ftr-447	298	12	persons	person	NOUN
ftr-447	298	13	"	"	PUNCT
ftr-447	298	14	for	for	ADP
ftr-447	298	15	"	"	PUNCT
ftr-447	298	16	fiduciaries	fiduciary	NOUN
ftr-447	298	17	"	"	PUNCT
ftr-447	298	18	in	in	ADP
ftr-447	298	19	the	the	DET
ftr-447	298	20	control	control	NOUN
ftr-447	298	21	test	test	NOUN
ftr-447	298	22	.	.	PUNCT
ftr-447	299	1	in	in	ADP
ftr-447	299	2	light	light	NOUN
ftr-447	299	3	of	of	ADP
ftr-447	299	4	the	the	DET
ftr-447	299	5	change	change	NOUN
ftr-447	299	6	in	in	ADP
ftr-447	299	7	the	the	DET
ftr-447	299	8	statute	statute	NOUN
ftr-447	299	9	,	,	PUNCT
ftr-447	299	10	35	35	NUM
ftr-447	299	11	.	.	PUNCT
ftr-447	299	12	regs	regs	PROPN
ftr-447	299	13	.	.	PUNCT
ftr-447	300	1	§	§	PROPN
ftr-447	300	2	301.7701	301.7701	NUM
ftr-447	300	3	-	-	SYM
ftr-447	300	4	7(d)(1)(iii	7(d)(1)(iii	NUM
ftr-447	300	5	)	)	PUNCT
ftr-447	300	6	.	.	PUNCT
ftr-447	301	1	36	36	NUM
ftr-447	301	2	.	.	PUNCT
ftr-447	301	3	regs	regs	PROPN
ftr-447	301	4	.	.	PUNCT
ftr-447	302	1	§	§	PROPN
ftr-447	302	2	301.7701	301.7701	NUM
ftr-447	302	3	-	-	SYM
ftr-447	302	4	7(d)(1)(ii	7(d)(1)(ii	NUM
ftr-447	302	5	)	)	PUNCT
ftr-447	302	6	.	.	PUNCT
ftr-447	303	1	37	37	NUM
ftr-447	303	2	.	.	PUNCT
ftr-447	303	3	regs	regs	PROPN
ftr-447	303	4	.	.	PUNCT
ftr-447	304	1	§	§	PROPN
ftr-447	304	2	301.7701	301.7701	NUM
ftr-447	304	3	-	-	SYM
ftr-447	304	4	7(d)(1)(ii)(j	7(d)(1)(ii)(j	NUM
ftr-447	304	5	)	)	PUNCT
ftr-447	304	6	.	.	PUNCT
ftr-447	305	1	38	38	NUM
ftr-447	305	2	.	.	PUNCT
ftr-447	306	1	prop	prop	NOUN
ftr-447	306	2	.	.	PUNCT
ftr-447	306	3	regs	regs	PROPN
ftr-447	306	4	.	.	PUNCT
ftr-447	307	1	§	§	PROPN
ftr-447	307	2	301.7701	301.7701	NUM
ftr-447	307	3	-	-	SYM
ftr-447	307	4	7(e)(1)(ii)(b	7(e)(1)(ii)(b	NUM
ftr-447	307	5	)	)	PUNCT
ftr-447	307	6	.	.	PUNCT
ftr-447	308	1	19991	19991	NUM
ftr-447	308	2	florida	florida	PROPN
ftr-447	308	3	tax	tax	NOUN
ftr-447	308	4	review	review	NOUN
ftr-447	308	5	commentators	commentator	NOUN
ftr-447	308	6	pointed	point	VERB
ftr-447	308	7	out	out	ADP
ftr-447	308	8	that	that	SCONJ
ftr-447	308	9	there	there	PRON
ftr-447	308	10	was	be	VERB
ftr-447	308	11	no	no	DET
ftr-447	308	12	statutory	statutory	ADJ
ftr-447	308	13	basis	basis	NOUN
ftr-447	308	14	for	for	ADP
ftr-447	308	15	ignoring	ignore	VERB
ftr-447	308	16	the	the	DET
ftr-447	308	17	powers	power	NOUN
ftr-447	308	18	held	hold	VERB
ftr-447	308	19	by	by	ADP
ftr-447	308	20	grantors	grantor	NOUN
ftr-447	308	21	and	and	CCONJ
ftr-447	308	22	beneficiaries	beneficiary	NOUN
ftr-447	308	23	for	for	ADP
ftr-447	308	24	purposes	purpose	NOUN
ftr-447	308	25	of	of	ADP
ftr-447	308	26	the	the	DET
ftr-447	308	27	"	"	PUNCT
ftr-447	308	28	control	control	NOUN
ftr-447	308	29	"	"	PUNCT
ftr-447	308	30	test	test	NOUN
ftr-447	308	31	.	.	PUNCT
ftr-447	309	1	accordingly	accordingly	ADV
ftr-447	309	2	,	,	PUNCT
ftr-447	309	3	the	the	DET
ftr-447	309	4	final	final	ADJ
ftr-447	309	5	regulations	regulation	NOUN
ftr-447	309	6	change	change	VERB
ftr-447	309	7	the	the	DET
ftr-447	309	8	rule	rule	NOUN
ftr-447	309	9	contained	contain	VERB
ftr-447	309	10	in	in	ADP
ftr-447	309	11	the	the	DET
ftr-447	309	12	proposed	propose	VERB
ftr-447	309	13	regulations	regulation	NOUN
ftr-447	309	14	and	and	CCONJ
ftr-447	309	15	,	,	PUNCT
ftr-447	309	16	for	for	ADP
ftr-447	309	17	purposes	purpose	NOUN
ftr-447	309	18	of	of	ADP
ftr-447	309	19	the	the	DET
ftr-447	309	20	control	control	NOUN
ftr-447	309	21	test	test	NOUN
ftr-447	309	22	,	,	PUNCT
ftr-447	309	23	count	count	VERB
ftr-447	309	24	all	all	DET
ftr-447	309	25	powers	power	NOUN
ftr-447	309	26	held	hold	VERB
ftr-447	309	27	by	by	ADP
ftr-447	309	28	grantors	grantor	NOUN
ftr-447	309	29	and	and	CCONJ
ftr-447	309	30	powers	power	NOUN
ftr-447	309	31	held	hold	VERB
ftr-447	309	32	by	by	ADP
ftr-447	309	33	beneficiaries	beneficiary	NOUN
ftr-447	309	34	including	include	VERB
ftr-447	309	35	those	those	PRON
ftr-447	309	36	that	that	PRON
ftr-447	309	37	affect	affect	VERB
ftr-447	309	38	solely	solely	ADV
ftr-447	309	39	the	the	DET
ftr-447	309	40	portion	portion	NOUN
ftr-447	309	41	of	of	ADP
ftr-447	309	42	the	the	DET
ftr-447	309	43	trust	trust	NOUN
ftr-447	309	44	in	in	ADP
ftr-447	309	45	which	which	PRON
ftr-447	309	46	the	the	DET
ftr-447	309	47	beneficiary	beneficiary	NOUN
ftr-447	309	48	has	have	VERB
ftr-447	309	49	an	an	DET
ftr-447	309	50	interest	interest	NOUN
ftr-447	309	51	.	.	PUNCT
ftr-447	310	1	thus	thus	ADV
ftr-447	310	2	,	,	PUNCT
ftr-447	310	3	all	all	DET
ftr-447	310	4	persons	person	NOUN
ftr-447	310	5	with	with	ADP
ftr-447	310	6	any	any	DET
ftr-447	310	7	power	power	NOUN
ftr-447	310	8	over	over	ADP
ftr-447	310	9	substantial	substantial	ADJ
ftr-447	310	10	decisions	decision	NOUN
ftr-447	310	11	of	of	ADP
ftr-447	310	12	the	the	DET
ftr-447	310	13	trust	trust	NOUN
ftr-447	310	14	whether	whether	SCONJ
ftr-447	310	15	acting	act	VERB
ftr-447	310	16	in	in	ADP
ftr-447	310	17	a	a	DET
ftr-447	310	18	fiduciary	fiduciary	ADJ
ftr-447	310	19	capacity	capacity	NOUN
ftr-447	310	20	or	or	CCONJ
ftr-447	310	21	not	not	PART
ftr-447	310	22	must	must	AUX
ftr-447	310	23	be	be	AUX
ftr-447	310	24	counted	count	VERB
ftr-447	310	25	for	for	ADP
ftr-447	310	26	purposes	purpose	NOUN
ftr-447	310	27	of	of	ADP
ftr-447	310	28	the	the	DET
ftr-447	310	29	control	control	NOUN
ftr-447	310	30	test	test	NOUN
ftr-447	310	31	.	.	PUNCT
ftr-447	311	1	the	the	DET
ftr-447	311	2	final	final	ADJ
ftr-447	311	3	regulations	regulation	NOUN
ftr-447	311	4	also	also	ADV
ftr-447	311	5	provide	provide	VERB
ftr-447	311	6	that	that	SCONJ
ftr-447	311	7	a	a	DET
ftr-447	311	8	trust	trust	NOUN
ftr-447	311	9	is	be	AUX
ftr-447	311	10	deemed	deem	VERB
ftr-447	311	11	to	to	PART
ftr-447	311	12	satisfy	satisfy	VERB
ftr-447	311	13	the	the	DET
ftr-447	311	14	control	control	NOUN
ftr-447	311	15	test	test	NOUN
ftr-447	311	16	if	if	SCONJ
ftr-447	311	17	united	united	PROPN
ftr-447	311	18	states	states	PROPN
ftr-447	311	19	persons	person	NOUN
ftr-447	311	20	control	control	VERB
ftr-447	311	21	all	all	DET
ftr-447	311	22	substantial	substantial	ADJ
ftr-447	311	23	decisions	decision	NOUN
ftr-447	311	24	by	by	ADP
ftr-447	311	25	a	a	DET
ftr-447	311	26	majority	majority	NOUN
ftr-447	311	27	vote	vote	NOUN
ftr-447	311	28	.	.	PUNCT
ftr-447	312	1	under	under	ADP
ftr-447	312	2	the	the	DET
ftr-447	312	3	proposed	propose	VERB
ftr-447	312	4	regulations	regulation	NOUN
ftr-447	312	5	,	,	PUNCT
ftr-447	312	6	excluding	exclude	VERB
ftr-447	312	7	grantors	grantor	NOUN
ftr-447	312	8	(	(	PUNCT
ftr-447	312	9	and	and	CCONJ
ftr-447	312	10	beneficiaries	beneficiary	NOUN
ftr-447	312	11	)	)	PUNCT
ftr-447	312	12	from	from	ADP
ftr-447	312	13	the	the	DET
ftr-447	312	14	control	control	NOUN
ftr-447	312	15	test	test	NOUN
ftr-447	312	16	would	would	AUX
ftr-447	312	17	have	have	AUX
ftr-447	312	18	allowed	allow	VERB
ftr-447	312	19	certain	certain	ADJ
ftr-447	312	20	individual	individual	ADJ
ftr-447	312	21	retirement	retirement	NOUN
ftr-447	312	22	accounts	account	NOUN
ftr-447	312	23	(	(	PUNCT
ftr-447	312	24	iras	ira	NOUN
ftr-447	312	25	)	)	PUNCT
ftr-447	312	26	and	and	CCONJ
ftr-447	312	27	other	other	ADJ
ftr-447	312	28	tax	tax	NOUN
ftr-447	312	29	exempt	exempt	ADJ
ftr-447	312	30	trusts	trust	NOUN
ftr-447	312	31	to	to	PART
ftr-447	312	32	continue	continue	VERB
ftr-447	312	33	to	to	PART
ftr-447	312	34	be	be	AUX
ftr-447	312	35	treated	treat	VERB
ftr-447	312	36	as	as	ADP
ftr-447	312	37	domestic	domestic	ADJ
ftr-447	312	38	trusts	trust	NOUN
ftr-447	312	39	(	(	PUNCT
ftr-447	312	40	and	and	CCONJ
ftr-447	312	41	thus	thus	ADV
ftr-447	312	42	maintain	maintain	VERB
ftr-447	312	43	their	their	PRON
ftr-447	312	44	tax	tax	NOUN
ftr-447	312	45	exempt	exempt	ADJ
ftr-447	312	46	status	status	NOUN
ftr-447	312	47	)	)	PUNCT
ftr-447	312	48	,	,	PUNCT
ftr-447	312	49	even	even	ADV
ftr-447	312	50	if	if	SCONJ
ftr-447	312	51	the	the	DET
ftr-447	312	52	grantor	grantor	NOUN
ftr-447	312	53	or	or	CCONJ
ftr-447	312	54	beneficiary	beneficiary	NOUN
ftr-447	312	55	were	be	AUX
ftr-447	312	56	a	a	DET
ftr-447	312	57	foreign	foreign	ADJ
ftr-447	312	58	person	person	NOUN
ftr-447	312	59	.	.	PUNCT
ftr-447	313	1	because	because	SCONJ
ftr-447	313	2	the	the	DET
ftr-447	313	3	treasury	treasury	PROPN
ftr-447	313	4	department	department	PROPN
ftr-447	313	5	and	and	CCONJ
ftr-447	313	6	the	the	DET
ftr-447	313	7	service	service	NOUN
ftr-447	313	8	view	view	VERB
ftr-447	313	9	the	the	DET
ftr-447	313	10	taxpayer	taxpayer	NOUN
ftr-447	313	11	relief	relief	NOUN
ftr-447	313	12	act	act	NOUN
ftr-447	313	13	changes	change	NOUN
ftr-447	313	14	to	to	ADP
ftr-447	313	15	the	the	DET
ftr-447	313	16	definition	definition	NOUN
ftr-447	313	17	of	of	ADP
ftr-447	313	18	a	a	DET
ftr-447	313	19	foreign	foreign	ADJ
ftr-447	313	20	trust	trust	NOUN
ftr-447	313	21	as	as	ADP
ftr-447	313	22	not	not	PART
ftr-447	313	23	affecting	affect	VERB
ftr-447	313	24	the	the	DET
ftr-447	313	25	tax	tax	NOUN
ftr-447	313	26	exempt	exempt	ADJ
ftr-447	313	27	status	status	NOUN
ftr-447	313	28	of	of	ADP
ftr-447	313	29	iras	ira	NOUN
ftr-447	313	30	and	and	CCONJ
ftr-447	313	31	other	other	ADJ
ftr-447	313	32	trusts	trust	NOUN
ftr-447	313	33	where	where	SCONJ
ftr-447	313	34	their	their	PRON
ftr-447	313	35	tax	tax	NOUN
ftr-447	313	36	-	-	PUNCT
ftr-447	313	37	exempt	exempt	ADJ
ftr-447	313	38	status	status	NOUN
ftr-447	313	39	depends	depend	VERB
ftr-447	313	40	on	on	ADP
ftr-447	313	41	their	their	PRON
ftr-447	313	42	being	be	AUX
ftr-447	313	43	classified	classify	VERB
ftr-447	313	44	as	as	ADP
ftr-447	313	45	u.s	u.s	PROPN
ftr-447	313	46	.	.	PROPN
ftr-447	313	47	trusts	trust	NOUN
ftr-447	313	48	,	,	PUNCT
ftr-447	313	49	the	the	DET
ftr-447	313	50	final	final	ADJ
ftr-447	313	51	regulations	regulation	NOUN
ftr-447	313	52	provide	provide	VERB
ftr-447	313	53	a	a	DET
ftr-447	313	54	special	special	ADJ
ftr-447	313	55	rule	rule	NOUN
ftr-447	313	56	pursuant	pursuant	ADJ
ftr-447	313	57	to	to	ADP
ftr-447	313	58	which	which	PRON
ftr-447	313	59	these	these	DET
ftr-447	313	60	trusts	trust	NOUN
ftr-447	313	61	will	will	AUX
ftr-447	313	62	satisfy	satisfy	VERB
ftr-447	313	63	the	the	DET
ftr-447	313	64	control	control	NOUN
ftr-447	313	65	test	test	NOUN
ftr-447	313	66	as	as	ADV
ftr-447	313	67	long	long	ADV
ftr-447	313	68	as	as	SCONJ
ftr-447	313	69	united	united	PROPN
ftr-447	313	70	states	states	PROPN
ftr-447	313	71	fiduciaries	fiduciary	NOUN
ftr-447	313	72	control	control	VERB
ftr-447	313	73	all	all	PRON
ftr-447	313	74	of	of	ADP
ftr-447	313	75	the	the	DET
ftr-447	313	76	substantial	substantial	ADJ
ftr-447	313	77	decisions	decision	NOUN
ftr-447	313	78	of	of	ADP
ftr-447	313	79	the	the	DET
ftr-447	313	80	trust	trust	NOUN
ftr-447	313	81	made	make	VERB
ftr-447	313	82	by	by	ADP
ftr-447	313	83	trust	trust	NOUN
ftr-447	313	84	fiduciaries	fiduciary	NOUN
ftr-447	313	85	.	.	PUNCT
ftr-447	314	1	this	this	DET
ftr-447	314	2	special	special	ADJ
ftr-447	314	3	rule	rule	NOUN
ftr-447	314	4	reaches	reach	VERB
ftr-447	314	5	the	the	DET
ftr-447	314	6	same	same	ADJ
ftr-447	314	7	general	general	ADJ
ftr-447	314	8	result	result	NOUN
ftr-447	314	9	as	as	SCONJ
ftr-447	314	10	was	be	AUX
ftr-447	314	11	provided	provide	VERB
ftr-447	314	12	under	under	ADP
ftr-447	314	13	the	the	DET
ftr-447	314	14	proposed	propose	VERB
ftr-447	314	15	regulations.39	regulations.39	NOUN
ftr-447	314	16	the	the	DET
ftr-447	314	17	final	final	ADJ
ftr-447	314	18	regulations	regulation	NOUN
ftr-447	314	19	make	make	VERB
ftr-447	314	20	clear	clear	ADJ
ftr-447	314	21	that	that	SCONJ
ftr-447	314	22	united	united	PROPN
ftr-447	314	23	states	states	PROPN
ftr-447	314	24	persons	person	NOUN
ftr-447	314	25	are	be	AUX
ftr-447	314	26	not	not	PART
ftr-447	314	27	considered	consider	VERB
ftr-447	314	28	to	to	PART
ftr-447	314	29	control	control	VERB
ftr-447	314	30	all	all	DET
ftr-447	314	31	substantial	substantial	ADJ
ftr-447	314	32	decisions	decision	NOUN
ftr-447	314	33	of	of	ADP
ftr-447	314	34	the	the	DET
ftr-447	314	35	trust	trust	NOUN
ftr-447	314	36	if	if	SCONJ
ftr-447	314	37	an	an	DET
ftr-447	314	38	attempt	attempt	NOUN
ftr-447	314	39	by	by	ADP
ftr-447	314	40	any	any	DET
ftr-447	314	41	governmental	governmental	ADJ
ftr-447	314	42	agency	agency	NOUN
ftr-447	314	43	or	or	CCONJ
ftr-447	314	44	creditor	creditor	NOUN
ftr-447	314	45	to	to	PART
ftr-447	314	46	collect	collect	VERB
ftr-447	314	47	information	information	NOUN
ftr-447	314	48	from	from	ADP
ftr-447	314	49	or	or	CCONJ
ftr-447	314	50	assert	assert	VERB
ftr-447	314	51	a	a	DET
ftr-447	314	52	claim	claim	NOUN
ftr-447	314	53	against	against	ADP
ftr-447	314	54	the	the	DET
ftr-447	314	55	trust	trust	NOUN
ftr-447	314	56	would	would	AUX
ftr-447	314	57	cause	cause	VERB
ftr-447	314	58	one	one	NUM
ftr-447	314	59	or	or	CCONJ
ftr-447	314	60	more	more	ADV
ftr-447	314	61	substantial	substantial	ADJ
ftr-447	314	62	decisions	decision	NOUN
ftr-447	314	63	of	of	ADP
ftr-447	314	64	the	the	DET
ftr-447	314	65	trust	trust	NOUN
ftr-447	314	66	to	to	PART
ftr-447	314	67	no	no	ADV
ftr-447	314	68	longer	long	ADV
ftr-447	314	69	be	be	AUX
ftr-447	314	70	controlled	control	VERB
ftr-447	314	71	by	by	ADP
ftr-447	314	72	united	united	PROPN
ftr-447	314	73	states	states	PROPN
ftr-447	314	74	persons	person	NOUN
ftr-447	314	75	.	.	PUNCT
ftr-447	315	1	there	there	PRON
ftr-447	315	2	may	may	AUX
ftr-447	315	3	still	still	ADV
ftr-447	315	4	continue	continue	VERB
ftr-447	315	5	to	to	PART
ftr-447	315	6	be	be	AUX
ftr-447	315	7	some	some	DET
ftr-447	315	8	residual	residual	ADJ
ftr-447	315	9	uncertainty	uncertainty	NOUN
ftr-447	315	10	over	over	ADP
ftr-447	315	11	the	the	DET
ftr-447	315	12	treatment	treatment	NOUN
ftr-447	315	13	of	of	ADP
ftr-447	315	14	trusts	trust	NOUN
ftr-447	315	15	under	under	ADP
ftr-447	315	16	these	these	DET
ftr-447	315	17	new	new	ADJ
ftr-447	315	18	tests	test	NOUN
ftr-447	315	19	.	.	PUNCT
ftr-447	316	1	however	however	ADV
ftr-447	316	2	,	,	PUNCT
ftr-447	316	3	these	these	DET
ftr-447	316	4	changes	change	NOUN
ftr-447	316	5	in	in	ADP
ftr-447	316	6	law	law	NOUN
ftr-447	316	7	generally	generally	ADV
ftr-447	316	8	help	help	VERB
ftr-447	316	9	to	to	PART
ftr-447	316	10	create	create	VERB
ftr-447	316	11	some	some	DET
ftr-447	316	12	greater	great	ADJ
ftr-447	316	13	sense	sense	NOUN
ftr-447	316	14	of	of	ADP
ftr-447	316	15	clarity	clarity	NOUN
ftr-447	316	16	in	in	ADP
ftr-447	316	17	the	the	DET
ftr-447	316	18	evaluative	evaluative	ADJ
ftr-447	316	19	process	process	NOUN
ftr-447	316	20	and	and	CCONJ
ftr-447	316	21	also	also	ADV
ftr-447	316	22	remove	remove	VERB
ftr-447	316	23	much	much	ADJ
ftr-447	316	24	of	of	ADP
ftr-447	316	25	the	the	DET
ftr-447	316	26	facts	fact	NOUN
ftr-447	316	27	and	and	CCONJ
ftr-447	316	28	circumstances	circumstance	NOUN
ftr-447	316	29	nature	nature	NOUN
ftr-447	316	30	that	that	PRON
ftr-447	316	31	pervaded	pervade	VERB
ftr-447	316	32	the	the	DET
ftr-447	316	33	law	law	NOUN
ftr-447	316	34	prior	prior	ADV
ftr-447	316	35	to	to	ADP
ftr-447	316	36	the	the	DET
ftr-447	316	37	revisions	revision	NOUN
ftr-447	316	38	.	.	PUNCT
ftr-447	317	1	3	3	X
ftr-447	317	2	.	.	X
ftr-447	317	3	reporting	report	VERB
ftr-447	317	4	requirements.-the	requirements.-the	DET
ftr-447	317	5	recent	recent	ADJ
ftr-447	317	6	statutory	statutory	ADJ
ftr-447	317	7	and	and	CCONJ
ftr-447	317	8	regulatory	regulatory	ADJ
ftr-447	317	9	changes	change	NOUN
ftr-447	317	10	have	have	AUX
ftr-447	317	11	produced	produce	VERB
ftr-447	317	12	additional	additional	ADJ
ftr-447	317	13	consequences	consequence	NOUN
ftr-447	317	14	concerning	concern	VERB
ftr-447	317	15	trust	trust	NOUN
ftr-447	317	16	classification	classification	NOUN
ftr-447	317	17	in	in	ADP
ftr-447	317	18	the	the	DET
ftr-447	317	19	form	form	NOUN
ftr-447	317	20	of	of	ADP
ftr-447	317	21	reporting	reporting	NOUN
ftr-447	317	22	requirements	requirement	NOUN
ftr-447	317	23	.	.	PUNCT
ftr-447	318	1	although	although	SCONJ
ftr-447	318	2	a	a	DET
ftr-447	318	3	detailed	detailed	ADJ
ftr-447	318	4	discussion	discussion	NOUN
ftr-447	318	5	of	of	ADP
ftr-447	318	6	these	these	DET
ftr-447	318	7	39	39	NUM
ftr-447	318	8	.	.	PUNCT
ftr-447	319	1	an	an	DET
ftr-447	319	2	additional	additional	ADJ
ftr-447	319	3	rule	rule	NOUN
ftr-447	319	4	permits	permit	VERB
ftr-447	319	5	12	12	NUM
ftr-447	319	6	months	month	NOUN
ftr-447	319	7	to	to	PART
ftr-447	319	8	correct	correct	VERB
ftr-447	319	9	an	an	DET
ftr-447	319	10	inadvertent	inadvertent	ADJ
ftr-447	319	11	change	change	NOUN
ftr-447	319	12	in	in	ADP
ftr-447	319	13	fiduciary	fiduciary	ADJ
ftr-447	319	14	that	that	PRON
ftr-447	319	15	might	might	AUX
ftr-447	319	16	cause	cause	VERB
ftr-447	319	17	a	a	DET
ftr-447	319	18	change	change	NOUN
ftr-447	319	19	in	in	ADP
ftr-447	319	20	residency	residency	NOUN
ftr-447	319	21	for	for	ADP
ftr-447	319	22	the	the	DET
ftr-447	319	23	trust	trust	NOUN
ftr-447	319	24	.	.	PUNCT
ftr-447	320	1	this	this	PRON
ftr-447	320	2	is	be	AUX
ftr-447	320	3	an	an	DET
ftr-447	320	4	extension	extension	NOUN
ftr-447	320	5	of	of	ADP
ftr-447	320	6	the	the	DET
ftr-447	320	7	6month	6month	NUM
ftr-447	320	8	period	period	NOUN
ftr-447	320	9	provided	provide	VERB
ftr-447	320	10	by	by	ADP
ftr-447	320	11	the	the	DET
ftr-447	320	12	proposed	propose	VERB
ftr-447	320	13	regulation	regulation	NOUN
ftr-447	320	14	.	.	PUNCT
ftr-447	321	1	regs	regs	PROPN
ftr-447	321	2	.	.	PUNCT
ftr-447	322	1	§	§	PROPN
ftr-447	322	2	301.7701	301.7701	NUM
ftr-447	322	3	-	-	SYM
ftr-447	322	4	7(d)(2	7(d)(2	NUM
ftr-447	322	5	)	)	PUNCT
ftr-447	322	6	.	.	PUNCT
ftr-447	323	1	[	[	X
ftr-447	323	2	vol	vol	NOUN
ftr-447	323	3	4:6	4:6	NUM
ftr-447	323	4	recent	recent	ADJ
ftr-447	323	5	changes	change	NOUN
ftr-447	323	6	for	for	ADP
ftr-447	323	7	foreign	foreign	ADJ
ftr-447	323	8	compensatory	compensatory	ADJ
ftr-447	323	9	tnsts	tnst	NOUN
ftr-447	323	10	rules	rule	NOUN
ftr-447	323	11	and	and	CCONJ
ftr-447	323	12	the	the	DET
ftr-447	323	13	intricacies	intricacy	NOUN
ftr-447	323	14	of	of	ADP
ftr-447	323	15	their	their	PRON
ftr-447	323	16	recent	recent	ADJ
ftr-447	323	17	development	development	NOUN
ftr-447	323	18	is	be	AUX
ftr-447	323	19	beyond	beyond	ADP
ftr-447	323	20	the	the	DET
ftr-447	323	21	scope	scope	NOUN
ftr-447	323	22	of	of	ADP
ftr-447	323	23	this	this	DET
ftr-447	323	24	article	article	NOUN
ftr-447	323	25	,	,	PUNCT
ftr-447	323	26	several	several	ADJ
ftr-447	323	27	points	point	NOUN
ftr-447	323	28	are	be	AUX
ftr-447	323	29	briefly	briefly	ADV
ftr-447	323	30	worth	worth	ADJ
ftr-447	323	31	mentioning	mention	VERB
ftr-447	323	32	.	.	PUNCT
ftr-447	324	1	first	first	ADV
ftr-447	324	2	,	,	PUNCT
ftr-447	324	3	under	under	ADP
ftr-447	324	4	section	section	NOUN
ftr-447	324	5	6048(c	6048(c	NOUN
ftr-447	324	6	)	)	PUNCT
ftr-447	324	7	,	,	PUNCT
ftr-447	324	8	as	as	SCONJ
ftr-447	324	9	amended	amend	VERB
ftr-447	324	10	by	by	ADP
ftr-447	324	11	the	the	DET
ftr-447	324	12	small	small	ADJ
ftr-447	324	13	business	business	NOUN
ftr-447	324	14	job	job	NOUN
ftr-447	324	15	protection	protection	PROPN
ftr-447	324	16	act	act	PROPN
ftr-447	324	17	,	,	PUNCT
ftr-447	324	18	any	any	DET
ftr-447	324	19	u.s	u.s	PROPN
ftr-447	324	20	.	.	PROPN
ftr-447	324	21	person	person	NOUN
ftr-447	324	22	receiving	receive	VERB
ftr-447	324	23	distributions	distribution	NOUN
ftr-447	324	24	from	from	ADP
ftr-447	324	25	a	a	DET
ftr-447	324	26	foreign	foreign	ADJ
ftr-447	324	27	trust	trust	NOUN
ftr-447	324	28	must	must	AUX
ftr-447	324	29	file	file	VERB
ftr-447	324	30	a	a	DET
ftr-447	324	31	return	return	NOUN
ftr-447	324	32	with	with	ADP
ftr-447	324	33	the	the	DET
ftr-447	324	34	service	service	NOUN
ftr-447	324	35	identifying	identify	VERB
ftr-447	324	36	the	the	DET
ftr-447	324	37	trust	trust	NOUN
ftr-447	324	38	,	,	PUNCT
ftr-447	324	39	distributions	distribution	NOUN
ftr-447	324	40	received	receive	VERB
ftr-447	324	41	from	from	ADP
ftr-447	324	42	the	the	DET
ftr-447	324	43	trust	trust	NOUN
ftr-447	324	44	and	and	CCONJ
ftr-447	324	45	other	other	ADJ
ftr-447	324	46	information	information	NOUN
ftr-447	324	47	prescribed	prescribe	VERB
ftr-447	324	48	by	by	ADP
ftr-447	324	49	the	the	DET
ftr-447	324	50	treasury	treasury	PROPN
ftr-447	324	51	department	department	NOUN
ftr-447	324	52	.	.	PUNCT
ftr-447	325	1	in	in	ADP
ftr-447	325	2	addition	addition	NOUN
ftr-447	325	3	,	,	PUNCT
ftr-447	325	4	amended	amend	VERB
ftr-447	325	5	section	section	NOUN
ftr-447	325	6	6048(a	6048(a	NOUN
ftr-447	325	7	)	)	PUNCT
ftr-447	325	8	requires	require	VERB
ftr-447	325	9	that	that	SCONJ
ftr-447	325	10	the	the	DET
ftr-447	325	11	creation	creation	NOUN
ftr-447	325	12	of	of	ADP
ftr-447	325	13	a	a	DET
ftr-447	325	14	foreign	foreign	ADJ
ftr-447	325	15	trust	trust	NOUN
ftr-447	325	16	by	by	ADP
ftr-447	325	17	a	a	DET
ftr-447	325	18	u.s	u.s	PROPN
ftr-447	325	19	.	.	PROPN
ftr-447	325	20	person	person	NOUN
ftr-447	325	21	and	and	CCONJ
ftr-447	325	22	transfers	transfer	NOUN
ftr-447	325	23	of	of	ADP
ftr-447	325	24	money	money	NOUN
ftr-447	325	25	or	or	CCONJ
ftr-447	325	26	property	property	NOUN
ftr-447	325	27	other	other	ADJ
ftr-447	325	28	than	than	ADP
ftr-447	325	29	for	for	ADP
ftr-447	325	30	fair	fair	ADJ
ftr-447	325	31	market	market	NOUN
ftr-447	325	32	value	value	NOUN
ftr-447	325	33	(	(	PUNCT
ftr-447	325	34	either	either	CCONJ
ftr-447	325	35	directly	directly	ADV
ftr-447	325	36	or	or	CCONJ
ftr-447	325	37	indirectly	indirectly	ADV
ftr-447	325	38	)	)	PUNCT
ftr-447	325	39	to	to	ADP
ftr-447	325	40	a	a	DET
ftr-447	325	41	foreign	foreign	ADJ
ftr-447	325	42	trust	trust	NOUN
ftr-447	325	43	(	(	PUNCT
ftr-447	325	44	excluding	exclude	VERB
ftr-447	325	45	,	,	PUNCT
ftr-447	325	46	however	however	ADV
ftr-447	325	47	,	,	PUNCT
ftr-447	325	48	in	in	ADP
ftr-447	325	49	either	either	DET
ftr-447	325	50	case	case	NOUN
ftr-447	325	51	,	,	PUNCT
ftr-447	325	52	section	section	NOUN
ftr-447	325	53	402(b	402(b	PROPN
ftr-447	325	54	)	)	PUNCT
ftr-447	325	55	arrangements	arrangement	NOUN
ftr-447	325	56	)	)	PUNCT
ftr-447	325	57	by	by	ADP
ftr-447	325	58	a	a	DET
ftr-447	325	59	u.s	u.s	PROPN
ftr-447	325	60	.	.	PROPN
ftr-447	325	61	person	person	NOUN
ftr-447	325	62	be	be	AUX
ftr-447	325	63	reported	report	VERB
ftr-447	325	64	.	.	PUNCT
ftr-447	326	1	moreover	moreover	ADV
ftr-447	326	2	,	,	PUNCT
ftr-447	326	3	u.s	u.s	PROPN
ftr-447	326	4	.	.	PROPN
ftr-447	326	5	persons	person	NOUN
ftr-447	326	6	who	who	PRON
ftr-447	326	7	are	be	AUX
ftr-447	326	8	treated	treat	VERB
ftr-447	326	9	as	as	ADP
ftr-447	326	10	grantors	grantor	NOUN
ftr-447	326	11	over	over	ADP
ftr-447	326	12	a	a	DET
ftr-447	326	13	foreign	foreign	ADJ
ftr-447	326	14	trust	trust	NOUN
ftr-447	326	15	are	be	AUX
ftr-447	326	16	charged	charge	VERB
ftr-447	326	17	with	with	ADP
ftr-447	326	18	the	the	DET
ftr-447	326	19	responsibility	responsibility	NOUN
ftr-447	326	20	of	of	ADP
ftr-447	326	21	filing	file	VERB
ftr-447	326	22	appropriate	appropriate	ADJ
ftr-447	326	23	returns	return	NOUN
ftr-447	326	24	for	for	ADP
ftr-447	326	25	the	the	DET
ftr-447	326	26	trust	trust	NOUN
ftr-447	326	27	and	and	CCONJ
ftr-447	326	28	with	with	ADP
ftr-447	326	29	furnishing	furnish	VERB
ftr-447	326	30	certain	certain	ADJ
ftr-447	326	31	information	information	NOUN
ftr-447	326	32	to	to	ADP
ftr-447	326	33	each	each	DET
ftr-447	326	34	u.s	u.s	PROPN
ftr-447	326	35	.	.	PROPN
ftr-447	326	36	grantor	grantor	NOUN
ftr-447	326	37	and	and	CCONJ
ftr-447	326	38	beneficiary	beneficiary	NOUN
ftr-447	326	39	who	who	PRON
ftr-447	326	40	receives	receive	VERB
ftr-447	326	41	a	a	DET
ftr-447	326	42	distribution	distribution	NOUN
ftr-447	326	43	from	from	ADP
ftr-447	326	44	the	the	DET
ftr-447	326	45	trust	trust	NOUN
ftr-447	326	46	.	.	PUNCT
ftr-447	327	1	under	under	ADP
ftr-447	327	2	section	section	NOUN
ftr-447	327	3	6048(b	6048(b	PROPN
ftr-447	327	4	)	)	PUNCT
ftr-447	327	5	,	,	PUNCT
ftr-447	327	6	unless	unless	SCONJ
ftr-447	327	7	the	the	DET
ftr-447	327	8	trustee	trustee	NOUN
ftr-447	327	9	of	of	ADP
ftr-447	327	10	a	a	DET
ftr-447	327	11	foreign	foreign	ADJ
ftr-447	327	12	trust	trust	NOUN
ftr-447	327	13	owned	own	VERB
ftr-447	327	14	by	by	ADP
ftr-447	327	15	a	a	DET
ftr-447	327	16	u.s	u.s	PROPN
ftr-447	327	17	.	.	PROPN
ftr-447	327	18	grantor	grantor	NOUN
ftr-447	327	19	designates	designate	VERB
ftr-447	327	20	a	a	DET
ftr-447	327	21	u.s	u.s	PROPN
ftr-447	327	22	.	.	PROPN
ftr-447	327	23	agent	agent	NOUN
ftr-447	327	24	for	for	ADP
ftr-447	327	25	service	service	NOUN
ftr-447	327	26	of	of	ADP
ftr-447	327	27	process	process	NOUN
ftr-447	327	28	upon	upon	SCONJ
ftr-447	327	29	the	the	DET
ftr-447	327	30	trustee	trustee	NOUN
ftr-447	327	31	,	,	PUNCT
ftr-447	327	32	the	the	DET
ftr-447	327	33	amount	amount	NOUN
ftr-447	327	34	of	of	ADP
ftr-447	327	35	income	income	NOUN
ftr-447	327	36	taxable	taxable	ADJ
ftr-447	327	37	to	to	ADP
ftr-447	327	38	the	the	DET
ftr-447	327	39	u.s	u.s	PROPN
ftr-447	327	40	.	.	PROPN
ftr-447	327	41	grantor	grantor	NOUN
ftr-447	327	42	with	with	ADP
ftr-447	327	43	respect	respect	NOUN
ftr-447	327	44	to	to	ADP
ftr-447	327	45	the	the	DET
ftr-447	327	46	trust	trust	NOUN
ftr-447	327	47	may	may	AUX
ftr-447	327	48	be	be	AUX
ftr-447	327	49	determined	determine	VERB
ftr-447	327	50	by	by	ADP
ftr-447	327	51	the	the	DET
ftr-447	327	52	service	service	NOUN
ftr-447	327	53	,	,	PUNCT
ftr-447	327	54	subject	subject	ADJ
ftr-447	327	55	only	only	ADV
ftr-447	327	56	to	to	ADP
ftr-447	327	57	judicial	judicial	ADJ
ftr-447	327	58	review	review	NOUN
ftr-447	327	59	under	under	ADP
ftr-447	327	60	an	an	DET
ftr-447	327	61	"	"	PUNCT
ftr-447	327	62	arbitrary	arbitrary	ADJ
ftr-447	327	63	and	and	CCONJ
ftr-447	327	64	capricious	capricious	ADJ
ftr-447	327	65	"	"	PUNCT
ftr-447	327	66	standard	standard	NOUN
ftr-447	327	67	.	.	PUNCT
ftr-447	328	1	under	under	ADP
ftr-447	328	2	section	section	NOUN
ftr-447	328	3	6677	6677	NUM
ftr-447	328	4	,	,	PUNCT
ftr-447	328	5	a	a	DET
ftr-447	328	6	u.s	u.s	PROPN
ftr-447	328	7	.	.	PROPN
ftr-447	328	8	person	person	NOUN
ftr-447	328	9	receiving	receive	VERB
ftr-447	328	10	a	a	DET
ftr-447	328	11	distribution	distribution	NOUN
ftr-447	328	12	from	from	ADP
ftr-447	328	13	a	a	DET
ftr-447	328	14	foreign	foreign	ADJ
ftr-447	328	15	trust	trust	NOUN
ftr-447	328	16	who	who	PRON
ftr-447	328	17	fails	fail	VERB
ftr-447	328	18	to	to	PART
ftr-447	328	19	file	file	VERB
ftr-447	328	20	the	the	DET
ftr-447	328	21	appropriate	appropriate	ADJ
ftr-447	328	22	reports	report	NOUN
ftr-447	328	23	with	with	ADP
ftr-447	328	24	the	the	DET
ftr-447	328	25	service	service	NOUN
ftr-447	328	26	may	may	AUX
ftr-447	328	27	be	be	AUX
ftr-447	328	28	subject	subject	ADJ
ftr-447	328	29	to	to	ADP
ftr-447	328	30	a	a	DET
ftr-447	328	31	35	35	NUM
ftr-447	328	32	%	%	NOUN
ftr-447	328	33	penalty	penalty	NOUN
ftr-447	328	34	on	on	ADP
ftr-447	328	35	the	the	DET
ftr-447	328	36	gross	gross	ADJ
ftr-447	328	37	amount	amount	NOUN
ftr-447	328	38	of	of	ADP
ftr-447	328	39	the	the	DET
ftr-447	328	40	distribution	distribution	NOUN
ftr-447	328	41	.	.	PUNCT
ftr-447	329	1	similarly	similarly	ADV
ftr-447	329	2	,	,	PUNCT
ftr-447	329	3	a	a	DET
ftr-447	329	4	35	35	NUM
ftr-447	329	5	%	%	NOUN
ftr-447	329	6	penalty	penalty	NOUN
ftr-447	329	7	may	may	AUX
ftr-447	329	8	be	be	AUX
ftr-447	329	9	imposed	impose	VERB
ftr-447	329	10	on	on	ADP
ftr-447	329	11	the	the	DET
ftr-447	329	12	gross	gross	ADJ
ftr-447	329	13	amount	amount	NOUN
ftr-447	329	14	of	of	ADP
ftr-447	329	15	the	the	DET
ftr-447	329	16	value	value	NOUN
ftr-447	329	17	of	of	ADP
ftr-447	329	18	the	the	DET
ftr-447	329	19	property	property	NOUN
ftr-447	329	20	transferred	transfer	VERB
ftr-447	329	21	to	to	ADP
ftr-447	329	22	the	the	DET
ftr-447	329	23	foreign	foreign	ADJ
ftr-447	329	24	trust	trust	NOUN
ftr-447	329	25	,	,	PUNCT
ftr-447	329	26	if	if	SCONJ
ftr-447	329	27	the	the	DET
ftr-447	329	28	applicable	applicable	ADJ
ftr-447	329	29	reporting	reporting	NOUN
ftr-447	329	30	requirements	requirement	NOUN
ftr-447	329	31	are	be	AUX
ftr-447	329	32	not	not	PART
ftr-447	329	33	satisfied	satisfied	ADJ
ftr-447	329	34	.	.	PUNCT
ftr-447	330	1	a	a	DET
ftr-447	330	2	5	5	NUM
ftr-447	330	3	%	%	NOUN
ftr-447	330	4	penalty	penalty	NOUN
ftr-447	330	5	is	be	AUX
ftr-447	330	6	imposed	impose	VERB
ftr-447	330	7	with	with	ADP
ftr-447	330	8	respect	respect	NOUN
ftr-447	330	9	to	to	ADP
ftr-447	330	10	the	the	DET
ftr-447	330	11	trust	trust	NOUN
ftr-447	330	12	's	's	PART
ftr-447	330	13	year	year	NOUN
ftr-447	330	14	end	end	NOUN
ftr-447	330	15	assets	asset	NOUN
ftr-447	330	16	deemed	deem	VERB
ftr-447	330	17	to	to	PART
ftr-447	330	18	be	be	AUX
ftr-447	330	19	owned	own	VERB
ftr-447	330	20	by	by	ADP
ftr-447	330	21	a	a	DET
ftr-447	330	22	u.s	u.s	PROPN
ftr-447	330	23	.	.	PROPN
ftr-447	330	24	grantor	grantor	NOUN
ftr-447	330	25	if	if	SCONJ
ftr-447	330	26	the	the	DET
ftr-447	330	27	trustee	trustee	NOUN
ftr-447	330	28	fails	fail	VERB
ftr-447	330	29	to	to	PART
ftr-447	330	30	file	file	VERB
ftr-447	330	31	an	an	DET
ftr-447	330	32	appropriate	appropriate	ADJ
ftr-447	330	33	return	return	NOUN
ftr-447	330	34	on	on	ADP
ftr-447	330	35	behalf	behalf	NOUN
ftr-447	330	36	of	of	ADP
ftr-447	330	37	a	a	DET
ftr-447	330	38	foreign	foreign	ADJ
ftr-447	330	39	trust	trust	NOUN
ftr-447	330	40	.	.	PUNCT
ftr-447	331	1	these	these	DET
ftr-447	331	2	violations	violation	NOUN
ftr-447	331	3	may	may	AUX
ftr-447	331	4	also	also	ADV
ftr-447	331	5	be	be	AUX
ftr-447	331	6	subject	subject	ADJ
ftr-447	331	7	to	to	ADP
ftr-447	331	8	additional	additional	ADJ
ftr-447	331	9	penalties	penalty	NOUN
ftr-447	331	10	including	include	VERB
ftr-447	331	11	$	$	SYM
ftr-447	331	12	10,000	10,000	NUM
ftr-447	331	13	for	for	ADP
ftr-447	331	14	each	each	DET
ftr-447	331	15	uncorrected	uncorrecte	VERB
ftr-447	331	16	30	30	NUM
ftr-447	331	17	day	day	NOUN
ftr-447	331	18	period	period	NOUN
ftr-447	331	19	following	follow	VERB
ftr-447	331	20	the	the	DET
ftr-447	331	21	90	90	NUM
ftr-447	331	22	day	day	NOUN
ftr-447	331	23	period	period	NOUN
ftr-447	331	24	after	after	ADP
ftr-447	331	25	which	which	PRON
ftr-447	331	26	a	a	DET
ftr-447	331	27	notice	notice	NOUN
ftr-447	331	28	of	of	ADP
ftr-447	331	29	noncompliance	noncompliance	NOUN
ftr-447	331	30	is	be	AUX
ftr-447	331	31	issued	issue	VERB
ftr-447	331	32	by	by	ADP
ftr-447	331	33	the	the	DET
ftr-447	331	34	service	service	NOUN
ftr-447	331	35	.	.	PUNCT
ftr-447	332	1	i.	i.	NOUN
ftr-447	332	2	"	"	PUNCT
ftr-447	332	3	qnbound	qnbound	NOUN
ftr-447	332	4	"	"	PUNCT
ftr-447	332	5	grantor	grantor	NOUN
ftr-447	332	6	trust	trust	NOUN
ftr-447	332	7	rules	rule	VERB
ftr-447	332	8	a.	a.	NOUN
ftr-447	332	9	prior	prior	ADJ
ftr-447	332	10	law	law	NOUN
ftr-447	332	11	under	under	ADP
ftr-447	332	12	prior	prior	ADJ
ftr-447	332	13	law	law	NOUN
ftr-447	332	14	,	,	PUNCT
ftr-447	332	15	a	a	DET
ftr-447	332	16	grantor	grantor	NOUN
ftr-447	332	17	of	of	ADP
ftr-447	332	18	a	a	DET
ftr-447	332	19	trust	trust	NOUN
ftr-447	332	20	generally	generally	ADV
ftr-447	332	21	was	be	AUX
ftr-447	332	22	treated	treat	VERB
ftr-447	332	23	as	as	ADP
ftr-447	332	24	the	the	DET
ftr-447	332	25	owner	owner	NOUN
ftr-447	332	26	of	of	ADP
ftr-447	332	27	any	any	DET
ftr-447	332	28	portion	portion	NOUN
ftr-447	332	29	of	of	ADP
ftr-447	332	30	the	the	DET
ftr-447	332	31	trust	trust	NOUN
ftr-447	332	32	over	over	ADP
ftr-447	332	33	which	which	PRON
ftr-447	332	34	he	he	PRON
ftr-447	332	35	retained	retain	VERB
ftr-447	332	36	any	any	PRON
ftr-447	332	37	of	of	ADP
ftr-447	332	38	the	the	DET
ftr-447	332	39	powers	power	NOUN
ftr-447	332	40	or	or	CCONJ
ftr-447	332	41	interests	interest	NOUN
ftr-447	332	42	described	describe	VERB
ftr-447	332	43	in	in	ADP
ftr-447	332	44	sections	section	NOUN
ftr-447	332	45	673	673	NUM
ftr-447	332	46	through	through	ADP
ftr-447	332	47	677	677	NUM
ftr-447	332	48	,	,	PUNCT
ftr-447	332	49	without	without	ADP
ftr-447	332	50	regard	regard	NOUN
ftr-447	332	51	to	to	ADP
ftr-447	332	52	whether	whether	SCONJ
ftr-447	332	53	the	the	DET
ftr-447	332	54	grantor	grantor	NOUN
ftr-447	332	55	was	be	AUX
ftr-447	332	56	a	a	DET
ftr-447	332	57	foreign	foreign	ADJ
ftr-447	332	58	or	or	CCONJ
ftr-447	332	59	u.s	u.s	PROPN
ftr-447	332	60	.	.	PROPN
ftr-447	332	61	person	person	NOUN
ftr-447	332	62	.	.	PUNCT
ftr-447	333	1	a	a	DET
ftr-447	333	2	special	special	ADJ
ftr-447	333	3	rule	rule	NOUN
ftr-447	333	4	contained	contain	VERB
ftr-447	333	5	in	in	ADP
ftr-447	333	6	prior	prior	ADJ
ftr-447	333	7	section	section	NOUN
ftr-447	333	8	672(f	672(f	PROPN
ftr-447	333	9	)	)	PUNCT
ftr-447	333	10	generally	generally	ADV
ftr-447	333	11	provided	provide	VERB
ftr-447	333	12	that	that	SCONJ
ftr-447	333	13	if	if	SCONJ
ftr-447	333	14	a	a	DET
ftr-447	333	15	u.s	u.s	PROPN
ftr-447	333	16	.	.	PROPN
ftr-447	333	17	beneficiary	beneficiary	NOUN
ftr-447	333	18	of	of	ADP
ftr-447	333	19	a	a	DET
ftr-447	333	20	trust	trust	NOUN
ftr-447	333	21	created	create	VERB
ftr-447	333	22	by	by	ADP
ftr-447	333	23	a	a	DET
ftr-447	333	24	foreign	foreign	ADJ
ftr-447	333	25	person	person	NOUN
ftr-447	333	26	transferred	transfer	VERB
ftr-447	333	27	property	property	NOUN
ftr-447	333	28	to	to	ADP
ftr-447	333	29	the	the	DET
ftr-447	333	30	foreign	foreign	ADJ
ftr-447	333	31	person	person	NOUN
ftr-447	333	32	by	by	ADP
ftr-447	333	33	gift	gift	NOUN
ftr-447	333	34	,	,	PUNCT
ftr-447	333	35	the	the	DET
ftr-447	333	36	u.s	u.s	PROPN
ftr-447	333	37	.	.	PROPN
ftr-447	333	38	beneficiary	beneficiary	PROPN
ftr-447	333	39	was	be	AUX
ftr-447	333	40	treated	treat	VERB
ftr-447	333	41	as	as	ADP
ftr-447	333	42	the	the	DET
ftr-447	333	43	grantor	grantor	NOUN
ftr-447	333	44	of	of	ADP
ftr-447	333	45	the	the	DET
ftr-447	333	46	trust	trust	NOUN
ftr-447	333	47	to	to	ADP
ftr-447	333	48	the	the	DET
ftr-447	333	49	extent	extent	NOUN
ftr-447	333	50	of	of	ADP
ftr-447	333	51	the	the	DET
ftr-447	333	52	transfer	transfer	NOUN
ftr-447	333	53	.	.	PUNCT
ftr-447	334	1	under	under	ADP
ftr-447	334	2	these	these	DET
ftr-447	334	3	prior	prior	ADJ
ftr-447	334	4	rules	rule	NOUN
ftr-447	334	5	,	,	PUNCT
ftr-447	334	6	taxpayers	taxpayer	NOUN
ftr-447	334	7	could	could	AUX
ftr-447	334	8	utilize	utilize	VERB
ftr-447	334	9	the	the	DET
ftr-447	334	10	grantor	grantor	NOUN
ftr-447	334	11	trust	trust	NOUN
ftr-447	334	12	rules	rule	NOUN
ftr-447	334	13	to	to	PART
ftr-447	334	14	cause	cause	VERB
ftr-447	334	15	a	a	DET
ftr-447	334	16	foreign	foreign	ADJ
ftr-447	334	17	person	person	NOUN
ftr-447	334	18	to	to	PART
ftr-447	334	19	be	be	AUX
ftr-447	334	20	viewed	view	VERB
ftr-447	334	21	as	as	ADP
ftr-447	334	22	the	the	DET
ftr-447	334	23	owner	owner	NOUN
ftr-447	334	24	of	of	ADP
ftr-447	334	25	the	the	DET
ftr-447	334	26	trust	trust	NOUN
ftr-447	334	27	.	.	PUNCT
ftr-447	335	1	the	the	DET
ftr-447	335	2	trusts	trust	NOUN
ftr-447	335	3	19991	19991	NUM
ftr-447	335	4	florida	florida	PROPN
ftr-447	335	5	tax	tax	NOUN
ftr-447	335	6	review	review	NOUN
ftr-447	335	7	would	would	AUX
ftr-447	335	8	then	then	ADV
ftr-447	335	9	earn	earn	VERB
ftr-447	335	10	income	income	NOUN
ftr-447	335	11	which	which	PRON
ftr-447	335	12	could	could	AUX
ftr-447	335	13	be	be	AUX
ftr-447	335	14	allocated	allocate	VERB
ftr-447	335	15	to	to	ADP
ftr-447	335	16	the	the	DET
ftr-447	335	17	foreign	foreign	ADJ
ftr-447	335	18	owner	owner	NOUN
ftr-447	335	19	.	.	PUNCT
ftr-447	336	1	a	a	DET
ftr-447	336	2	distribution	distribution	NOUN
ftr-447	336	3	of	of	ADP
ftr-447	336	4	income	income	NOUN
ftr-447	336	5	from	from	ADP
ftr-447	336	6	the	the	DET
ftr-447	336	7	trust	trust	NOUN
ftr-447	336	8	to	to	ADP
ftr-447	336	9	the	the	DET
ftr-447	336	10	u.s	u.s	PROPN
ftr-447	336	11	.	.	PROPN
ftr-447	336	12	beneficiary	beneficiary	NOUN
ftr-447	336	13	was	be	AUX
ftr-447	336	14	treated	treat	VERB
ftr-447	336	15	as	as	ADP
ftr-447	336	16	a	a	DET
ftr-447	336	17	gift	gift	NOUN
ftr-447	336	18	to	to	ADP
ftr-447	336	19	the	the	DET
ftr-447	336	20	beneficiary	beneficiary	NOUN
ftr-447	336	21	and	and	CCONJ
ftr-447	336	22	was	be	AUX
ftr-447	336	23	not	not	PART
ftr-447	336	24	subject	subject	ADJ
ftr-447	336	25	to	to	ADP
ftr-447	336	26	u.s	u.s	PROPN
ftr-447	336	27	.	.	PROPN
ftr-447	336	28	federal	federal	PROPN
ftr-447	336	29	income	income	PROPN
ftr-447	336	30	tax.4	tax.4	PROPN
ftr-447	336	31	"	"	PUNCT
ftr-447	336	32	thus	thus	ADV
ftr-447	336	33	,	,	PUNCT
ftr-447	336	34	if	if	SCONJ
ftr-447	336	35	the	the	DET
ftr-447	336	36	income	income	NOUN
ftr-447	336	37	of	of	ADP
ftr-447	336	38	the	the	DET
ftr-447	336	39	trust	trust	NOUN
ftr-447	336	40	was	be	AUX
ftr-447	336	41	not	not	PART
ftr-447	336	42	taxable	taxable	ADJ
ftr-447	336	43	to	to	ADP
ftr-447	336	44	the	the	DET
ftr-447	336	45	foreign	foreign	ADJ
ftr-447	336	46	grantor	grantor	NOUN
ftr-447	336	47	under	under	ADP
ftr-447	336	48	section	section	NOUN
ftr-447	336	49	871	871	NUM
ftr-447	336	50	and	and	CCONJ
ftr-447	336	51	was	be	AUX
ftr-447	336	52	also	also	ADV
ftr-447	336	53	not	not	PART
ftr-447	336	54	taxable	taxable	ADJ
ftr-447	336	55	to	to	ADP
ftr-447	336	56	either	either	CCONJ
ftr-447	336	57	the	the	DET
ftr-447	336	58	grantor	grantor	NOUN
ftr-447	336	59	or	or	CCONJ
ftr-447	336	60	the	the	DET
ftr-447	336	61	trust	trust	NOUN
ftr-447	336	62	by	by	ADP
ftr-447	336	63	the	the	DET
ftr-447	336	64	grantor	grantor	NOUN
ftr-447	336	65	's	's	PART
ftr-447	336	66	home	home	NOUN
ftr-447	336	67	jurisdiction	jurisdiction	NOUN
ftr-447	336	68	,	,	PUNCT
ftr-447	336	69	the	the	DET
ftr-447	336	70	income	income	NOUN
ftr-447	336	71	of	of	ADP
ftr-447	336	72	the	the	DET
ftr-447	336	73	trust	trust	NOUN
ftr-447	336	74	was	be	AUX
ftr-447	336	75	never	never	ADV
ftr-447	336	76	subject	subject	ADJ
ftr-447	336	77	to	to	ADP
ftr-447	336	78	taxation	taxation	NOUN
ftr-447	336	79	.	.	PUNCT
ftr-447	337	1	b.	b.	PROPN
ftr-447	337	2	statutory	statutory	ADJ
ftr-447	337	3	and	and	CCONJ
ftr-447	337	4	regulatory	regulatory	ADJ
ftr-447	337	5	changes	change	NOUN
ftr-447	337	6	to	to	PART
ftr-447	337	7	section	section	VERB
ftr-447	337	8	6720r	6720r	NUM
ftr-447	337	9	the	the	DET
ftr-447	337	10	small	small	ADJ
ftr-447	337	11	business	business	NOUN
ftr-447	337	12	job	job	NOUN
ftr-447	337	13	protection	protection	NOUN
ftr-447	337	14	act	act	PROPN
ftr-447	337	15	amended	amend	VERB
ftr-447	337	16	code	code	NOUN
ftr-447	337	17	section	section	NOUN
ftr-447	337	18	672(t	672(t	PROPN
ftr-447	337	19	)	)	PUNCT
ftr-447	337	20	to	to	PART
ftr-447	337	21	ensure	ensure	VERB
ftr-447	337	22	that	that	SCONJ
ftr-447	337	23	u.s	u.s	PROPN
ftr-447	337	24	.	.	PROPN
ftr-447	337	25	persons	person	NOUN
ftr-447	337	26	who	who	PRON
ftr-447	337	27	benefit	benefit	VERB
ftr-447	337	28	from	from	ADP
ftr-447	337	29	offshore	offshore	ADJ
ftr-447	337	30	trusts	trust	NOUN
ftr-447	337	31	created	create	VERB
ftr-447	337	32	by	by	ADP
ftr-447	337	33	foreign	foreign	ADJ
ftr-447	337	34	persons	person	NOUN
ftr-447	337	35	pay	pay	VERB
ftr-447	337	36	an	an	DET
ftr-447	337	37	appropriate	appropriate	ADJ
ftr-447	337	38	amount	amount	NOUN
ftr-447	337	39	of	of	ADP
ftr-447	337	40	u.s	u.s	PROPN
ftr-447	337	41	.	.	PROPN
ftr-447	337	42	federal	federal	ADJ
ftr-447	337	43	income	income	NOUN
ftr-447	337	44	tax	tax	NOUN
ftr-447	337	45	.	.	PUNCT
ftr-447	338	1	generally	generally	ADV
ftr-447	338	2	,	,	PUNCT
ftr-447	338	3	the	the	DET
ftr-447	338	4	grantor	grantor	NOUN
ftr-447	338	5	trust	trust	NOUN
ftr-447	338	6	rules	rule	NOUN
ftr-447	338	7	now	now	ADV
ftr-447	338	8	treat	treat	VERB
ftr-447	338	9	a	a	DET
ftr-447	338	10	person	person	NOUN
ftr-447	338	11	as	as	ADP
ftr-447	338	12	the	the	DET
ftr-447	338	13	owner	owner	NOUN
ftr-447	338	14	of	of	ADP
ftr-447	338	15	a	a	DET
ftr-447	338	16	trust	trust	NOUN
ftr-447	338	17	only	only	ADV
ftr-447	338	18	to	to	ADP
ftr-447	338	19	the	the	DET
ftr-447	338	20	extent	extent	NOUN
ftr-447	338	21	the	the	DET
ftr-447	338	22	application	application	NOUN
ftr-447	338	23	of	of	ADP
ftr-447	338	24	the	the	DET
ftr-447	338	25	grantor	grantor	NOUN
ftr-447	338	26	trust	trust	NOUN
ftr-447	338	27	rules	rule	NOUN
ftr-447	338	28	result	result	VERB
ftr-447	338	29	,	,	PUNCT
ftr-447	338	30	directly	directly	ADV
ftr-447	338	31	or	or	CCONJ
ftr-447	338	32	indirectly	indirectly	ADV
ftr-447	338	33	,	,	PUNCT
ftr-447	338	34	in	in	SCONJ
ftr-447	338	35	an	an	DET
ftr-447	338	36	amount	amount	NOUN
ftr-447	338	37	being	be	AUX
ftr-447	338	38	currently	currently	ADV
ftr-447	338	39	taken	take	VERB
ftr-447	338	40	into	into	ADP
ftr-447	338	41	account	account	NOUN
ftr-447	338	42	in	in	ADP
ftr-447	338	43	computing	compute	VERB
ftr-447	338	44	the	the	DET
ftr-447	338	45	income	income	NOUN
ftr-447	338	46	of	of	ADP
ftr-447	338	47	a	a	DET
ftr-447	338	48	u.s	u.s	PROPN
ftr-447	338	49	.	.	PROPN
ftr-447	338	50	citizen	citizen	PROPN
ftr-447	338	51	or	or	CCONJ
ftr-447	338	52	resident	resident	NOUN
ftr-447	338	53	.	.	PUNCT
ftr-447	339	1	in	in	ADP
ftr-447	339	2	other	other	ADJ
ftr-447	339	3	words	word	NOUN
ftr-447	339	4	,	,	PUNCT
ftr-447	339	5	to	to	ADP
ftr-447	339	6	the	the	DET
ftr-447	339	7	extent	extent	NOUN
ftr-447	339	8	that	that	SCONJ
ftr-447	339	9	the	the	DET
ftr-447	339	10	grantor	grantor	NOUN
ftr-447	339	11	trust	trust	NOUN
ftr-447	339	12	rules	rule	NOUN
ftr-447	339	13	would	would	AUX
ftr-447	339	14	result	result	VERB
ftr-447	339	15	in	in	ADP
ftr-447	339	16	income	income	NOUN
ftr-447	339	17	being	be	AUX
ftr-447	339	18	taken	take	VERB
ftr-447	339	19	into	into	ADP
ftr-447	339	20	account	account	NOUN
ftr-447	339	21	by	by	ADP
ftr-447	339	22	foreign	foreign	ADJ
ftr-447	339	23	persons	person	NOUN
ftr-447	339	24	,	,	PUNCT
ftr-447	339	25	section	section	NOUN
ftr-447	339	26	672(f	672(f	PROPN
ftr-447	339	27	)	)	PUNCT
ftr-447	339	28	now	now	ADV
ftr-447	339	29	prevents	prevent	VERB
ftr-447	339	30	the	the	DET
ftr-447	339	31	grantor	grantor	NOUN
ftr-447	339	32	trust	trust	NOUN
ftr-447	339	33	rules	rule	NOUN
ftr-447	339	34	from	from	ADP
ftr-447	339	35	applying	apply	VERB
ftr-447	339	36	.	.	PUNCT
ftr-447	340	1	section	section	NOUN
ftr-447	340	2	672(f	672(f	PROPN
ftr-447	340	3	)	)	PUNCT
ftr-447	340	4	now	now	ADV
ftr-447	340	5	provides	provide	VERB
ftr-447	340	6	:	:	PUNCT
ftr-447	340	7	(	(	PUNCT
ftr-447	340	8	f	f	X
ftr-447	340	9	)	)	PUNCT
ftr-447	340	10	subpart	subpart	NOUN
ftr-447	340	11	not	not	PART
ftr-447	340	12	to	to	PART
ftr-447	340	13	result	result	VERB
ftr-447	340	14	in	in	ADP
ftr-447	340	15	foreign	foreign	ADJ
ftr-447	340	16	ownership	ownership	NOUN
ftr-447	340	17	.	.	PUNCT
ftr-447	341	1	(	(	PUNCT
ftr-447	341	2	1	1	X
ftr-447	341	3	)	)	PUNCT
ftr-447	341	4	in	in	ADP
ftr-447	341	5	general	general	ADJ
ftr-447	341	6	.	.	PUNCT
ftr-447	342	1	notwithstanding	notwithstanding	ADP
ftr-447	342	2	any	any	DET
ftr-447	342	3	other	other	ADJ
ftr-447	342	4	provision	provision	NOUN
ftr-447	342	5	of	of	ADP
ftr-447	342	6	this	this	DET
ftr-447	342	7	subpart	subpart	NOUN
ftr-447	342	8	,	,	PUNCT
ftr-447	342	9	this	this	DET
ftr-447	342	10	subpart	subpart	NOUN
ftr-447	342	11	shall	shall	AUX
ftr-447	342	12	apply	apply	VERB
ftr-447	342	13	only	only	ADV
ftr-447	342	14	to	to	ADP
ftr-447	342	15	the	the	DET
ftr-447	342	16	extent	extent	NOUN
ftr-447	342	17	such	such	ADJ
ftr-447	342	18	application	application	NOUN
ftr-447	342	19	results	result	NOUN
ftr-447	342	20	in	in	ADP
ftr-447	342	21	an	an	DET
ftr-447	342	22	amount	amount	NOUN
ftr-447	342	23	(	(	PUNCT
ftr-447	342	24	if	if	SCONJ
ftr-447	342	25	any	any	PRON
ftr-447	342	26	)	)	PUNCT
ftr-447	342	27	being	be	AUX
ftr-447	342	28	currently	currently	ADV
ftr-447	342	29	taken	take	VERB
ftr-447	342	30	into	into	ADP
ftr-447	342	31	account	account	NOUN
ftr-447	342	32	(	(	PUNCT
ftr-447	342	33	directly	directly	ADV
ftr-447	342	34	or	or	CCONJ
ftr-447	342	35	through	through	ADP
ftr-447	342	36	1	1	NUM
ftr-447	342	37	or	or	CCONJ
ftr-447	342	38	more	more	ADJ
ftr-447	342	39	entities	entity	NOUN
ftr-447	342	40	)	)	PUNCT
ftr-447	342	41	under	under	ADP
ftr-447	342	42	this	this	DET
ftr-447	342	43	chapter	chapter	NOUN
ftr-447	342	44	in	in	ADP
ftr-447	342	45	computing	compute	VERB
ftr-447	342	46	the	the	DET
ftr-447	342	47	income	income	NOUN
ftr-447	342	48	of	of	ADP
ftr-447	342	49	a	a	DET
ftr-447	342	50	citizen	citizen	NOUN
ftr-447	342	51	or	or	CCONJ
ftr-447	342	52	resident	resident	NOUN
ftr-447	342	53	of	of	ADP
ftr-447	342	54	the	the	DET
ftr-447	342	55	united	united	PROPN
ftr-447	342	56	states	states	PROPN
ftr-447	342	57	or	or	CCONJ
ftr-447	342	58	a	a	DET
ftr-447	342	59	domestic	domestic	ADJ
ftr-447	342	60	corporation	corporation	NOUN
ftr-447	342	61	.	.	PUNCT
ftr-447	343	1	(	(	PUNCT
ftr-447	343	2	2	2	X
ftr-447	343	3	)	)	PUNCT
ftr-447	343	4	exceptions	exception	NOUN
ftr-447	343	5	.	.	PUNCT
ftr-447	344	1	(	(	PUNCT
ftr-447	344	2	a	a	X
ftr-447	344	3	)	)	PUNCT
ftr-447	344	4	certain	certain	ADJ
ftr-447	344	5	revocable	revocable	ADJ
ftr-447	344	6	and	and	CCONJ
ftr-447	344	7	irrevocable	irrevocable	ADJ
ftr-447	344	8	trusts	trust	NOUN
ftr-447	344	9	.	.	PUNCT
ftr-447	345	1	paragraph	paragraph	NOUN
ftr-447	345	2	(	(	PUNCT
ftr-447	345	3	1	1	X
ftr-447	345	4	)	)	PUNCT
ftr-447	345	5	shall	shall	AUX
ftr-447	345	6	not	not	PART
ftr-447	345	7	apply	apply	VERB
ftr-447	345	8	to	to	ADP
ftr-447	345	9	any	any	DET
ftr-447	345	10	portion	portion	NOUN
ftr-447	345	11	of	of	ADP
ftr-447	345	12	a	a	DET
ftr-447	345	13	trust	trust	NOUN
ftr-447	345	14	if	if	SCONJ
ftr-447	345	15	(	(	PUNCT
ftr-447	345	16	i	i	NOUN
ftr-447	345	17	)	)	PUNCT
ftr-447	345	18	the	the	DET
ftr-447	345	19	power	power	NOUN
ftr-447	345	20	to	to	PART
ftr-447	345	21	revest	revest	VERB
ftr-447	345	22	absolutely	absolutely	ADV
ftr-447	345	23	in	in	ADP
ftr-447	345	24	the	the	DET
ftr-447	345	25	grantor	grantor	NOUN
ftr-447	345	26	title	title	NOUN
ftr-447	345	27	to	to	ADP
ftr-447	345	28	the	the	DET
ftr-447	345	29	trust	trust	NOUN
ftr-447	345	30	property	property	NOUN
ftr-447	345	31	to	to	PART
ftr-447	345	32	which	which	PRON
ftr-447	345	33	such	such	ADJ
ftr-447	345	34	portion	portion	NOUN
ftr-447	345	35	is	be	AUX
ftr-447	345	36	attributable	attributable	ADJ
ftr-447	345	37	is	be	AUX
ftr-447	345	38	exercisable	exercisable	ADJ
ftr-447	345	39	solely	solely	ADV
ftr-447	345	40	by	by	ADP
ftr-447	345	41	the	the	DET
ftr-447	345	42	grantor	grantor	NOUN
ftr-447	345	43	without	without	ADP
ftr-447	345	44	the	the	DET
ftr-447	345	45	approval	approval	NOUN
ftr-447	345	46	or	or	CCONJ
ftr-447	345	47	consent	consent	NOUN
ftr-447	345	48	of	of	ADP
ftr-447	345	49	any	any	DET
ftr-447	345	50	other	other	ADJ
ftr-447	345	51	person	person	NOUN
ftr-447	345	52	or	or	CCONJ
ftr-447	345	53	with	with	ADP
ftr-447	345	54	the	the	DET
ftr-447	345	55	consent	consent	NOUN
ftr-447	345	56	40	40	NUM
ftr-447	345	57	.	.	PUNCT
ftr-447	346	1	see	see	VERB
ftr-447	346	2	rev	rev	PROPN
ftr-447	346	3	.	.	PROPN
ftr-447	346	4	rul	rul	PROPN
ftr-447	346	5	.	.	PUNCT
ftr-447	347	1	69	69	NUM
ftr-447	347	2	-	-	SYM
ftr-447	347	3	70	70	NUM
ftr-447	347	4	;	;	PUNCT
ftr-447	347	5	1969	1969	NUM
ftr-447	347	6	-	-	SYM
ftr-447	347	7	1	1	NUM
ftr-447	347	8	c.b	c.b	PROPN
ftr-447	347	9	.	.	PROPN
ftr-447	347	10	182	182	NUM
ftr-447	347	11	.	.	PUNCT
ftr-447	348	1	[	[	X
ftr-447	348	2	vol	vol	NOUN
ftr-447	348	3	4:6	4:6	NUM
ftr-447	348	4	recent	recent	ADJ
ftr-447	348	5	changes	change	NOUN
ftr-447	348	6	for	for	ADP
ftr-447	348	7	foreign	foreign	ADJ
ftr-447	348	8	compensatory	compensatory	ADJ
ftr-447	348	9	trusts	trust	NOUN
ftr-447	348	10	of	of	ADP
ftr-447	348	11	a	a	DET
ftr-447	348	12	related	relate	VERB
ftr-447	348	13	or	or	CCONJ
ftr-447	348	14	subordinate	subordinate	ADJ
ftr-447	348	15	party	party	NOUN
ftr-447	348	16	who	who	PRON
ftr-447	348	17	is	be	AUX
ftr-447	348	18	subservient	subservient	ADJ
ftr-447	348	19	to	to	ADP
ftr-447	348	20	the	the	DET
ftr-447	348	21	grantor	grantor	NOUN
ftr-447	348	22	,	,	PUNCT
ftr-447	348	23	or	or	CCONJ
ftr-447	348	24	(	(	PUNCT
ftr-447	348	25	ii	ii	NOUN
ftr-447	348	26	)	)	PUNCT
ftr-447	348	27	the	the	DET
ftr-447	348	28	only	only	ADJ
ftr-447	348	29	amounts	amount	NOUN
ftr-447	348	30	distributable	distributable	ADJ
ftr-447	348	31	from	from	ADP
ftr-447	348	32	such	such	ADJ
ftr-447	348	33	portion	portion	NOUN
ftr-447	348	34	(	(	PUNCT
ftr-447	348	35	whether	whether	SCONJ
ftr-447	348	36	income	income	NOUN
ftr-447	348	37	or	or	CCONJ
ftr-447	348	38	corpus	corpu	NOUN
ftr-447	348	39	)	)	PUNCT
ftr-447	348	40	during	during	ADP
ftr-447	348	41	the	the	DET
ftr-447	348	42	lifetime	lifetime	NOUN
ftr-447	348	43	of	of	ADP
ftr-447	348	44	the	the	DET
ftr-447	348	45	grantor	grantor	NOUN
ftr-447	348	46	are	be	AUX
ftr-447	348	47	amounts	amount	NOUN
ftr-447	348	48	distributable	distributable	ADJ
ftr-447	348	49	to	to	ADP
ftr-447	348	50	the	the	DET
ftr-447	348	51	grantor	grantor	NOUN
ftr-447	348	52	or	or	CCONJ
ftr-447	348	53	the	the	DET
ftr-447	348	54	spouse	spouse	NOUN
ftr-447	348	55	of	of	ADP
ftr-447	348	56	the	the	DET
ftr-447	348	57	grantor	grantor	NOUN
ftr-447	348	58	.	.	PUNCT
ftr-447	349	1	(	(	PUNCT
ftr-447	349	2	b	b	X
ftr-447	349	3	)	)	PUNCT
ftr-447	349	4	compensatory	compensatory	ADJ
ftr-447	349	5	trusts	trust	NOUN
ftr-447	349	6	.	.	PUNCT
ftr-447	350	1	except	except	SCONJ
ftr-447	350	2	as	as	SCONJ
ftr-447	350	3	provided	provide	VERB
ftr-447	350	4	in	in	ADP
ftr-447	350	5	regulations	regulation	NOUN
ftr-447	350	6	,	,	PUNCT
ftr-447	350	7	paragraph	paragraph	NOUN
ftr-447	350	8	(	(	PUNCT
ftr-447	350	9	1	1	X
ftr-447	350	10	)	)	PUNCT
ftr-447	350	11	shall	shall	AUX
ftr-447	350	12	not	not	PART
ftr-447	350	13	apply	apply	VERB
ftr-447	350	14	to	to	ADP
ftr-447	350	15	any	any	DET
ftr-447	350	16	portion	portion	NOUN
ftr-447	350	17	of	of	ADP
ftr-447	350	18	a	a	DET
ftr-447	350	19	trust	trust	NOUN
ftr-447	350	20	distributions	distribution	NOUN
ftr-447	350	21	from	from	ADP
ftr-447	350	22	which	which	PRON
ftr-447	350	23	are	be	AUX
ftr-447	350	24	taxable	taxable	ADJ
ftr-447	350	25	as	as	ADP
ftr-447	350	26	compensation	compensation	NOUN
ftr-447	350	27	for	for	ADP
ftr-447	350	28	services	service	NOUN
ftr-447	350	29	rendered	render	VERB
ftr-447	350	30	.	.	PUNCT
ftr-447	351	1	(	(	PUNCT
ftr-447	351	2	3	3	X
ftr-447	351	3	)	)	PUNCT
ftr-447	351	4	special	special	ADJ
ftr-447	351	5	rules	rule	NOUN
ftr-447	351	6	.	.	PUNCT
ftr-447	352	1	except	except	SCONJ
ftr-447	352	2	as	as	ADV
ftr-447	352	3	otherwise	otherwise	ADV
ftr-447	352	4	provided	provide	VERB
ftr-447	352	5	in	in	ADP
ftr-447	352	6	regulations	regulation	NOUN
ftr-447	352	7	prescribed	prescribe	VERB
ftr-447	352	8	by	by	ADP
ftr-447	352	9	the	the	DET
ftr-447	352	10	secretary	secretary	NOUN
ftr-447	352	11	(	(	PUNCT
ftr-447	352	12	a	a	X
ftr-447	352	13	)	)	PUNCT
ftr-447	352	14	a	a	DET
ftr-447	352	15	controlled	control	VERB
ftr-447	352	16	foreign	foreign	ADJ
ftr-447	352	17	corporation	corporation	NOUN
ftr-447	352	18	(	(	PUNCT
ftr-447	352	19	as	as	SCONJ
ftr-447	352	20	defined	define	VERB
ftr-447	352	21	in	in	ADP
ftr-447	352	22	section	section	NOUN
ftr-447	352	23	957	957	NUM
ftr-447	352	24	)	)	PUNCT
ftr-447	352	25	shall	shall	AUX
ftr-447	352	26	be	be	AUX
ftr-447	352	27	treated	treat	VERB
ftr-447	352	28	as	as	ADP
ftr-447	352	29	a	a	DET
ftr-447	352	30	domestic	domestic	ADJ
ftr-447	352	31	corporation	corporation	NOUN
ftr-447	352	32	for	for	ADP
ftr-447	352	33	purposes	purpose	NOUN
ftr-447	352	34	of	of	ADP
ftr-447	352	35	paragraph	paragraph	NOUN
ftr-447	352	36	(	(	PUNCT
ftr-447	352	37	1	1	NUM
ftr-447	352	38	)	)	PUNCT
ftr-447	352	39	,	,	PUNCT
ftr-447	352	40	and	and	CCONJ
ftr-447	352	41	(	(	PUNCT
ftr-447	352	42	b	b	NOUN
ftr-447	352	43	)	)	PUNCT
ftr-447	352	44	paragraph	paragraph	NOUN
ftr-447	352	45	(	(	PUNCT
ftr-447	352	46	1	1	X
ftr-447	352	47	)	)	PUNCT
ftr-447	352	48	shall	shall	AUX
ftr-447	352	49	not	not	PART
ftr-447	352	50	apply	apply	VERB
ftr-447	352	51	for	for	ADP
ftr-447	352	52	purposes	purpose	NOUN
ftr-447	352	53	of	of	ADP
ftr-447	352	54	applying	apply	VERB
ftr-447	352	55	section	section	NOUN
ftr-447	352	56	1297.4	1297.4	NUM
ftr-447	352	57	'	'	PUNCT
ftr-447	352	58	on	on	ADP
ftr-447	352	59	june	june	PROPN
ftr-447	352	60	5	5	NUM
ftr-447	352	61	,	,	PUNCT
ftr-447	352	62	1997	1997	NUM
ftr-447	352	63	,	,	PUNCT
ftr-447	352	64	the	the	DET
ftr-447	352	65	service	service	NOUN
ftr-447	352	66	issued	issue	VERB
ftr-447	352	67	proposed	propose	VERB
ftr-447	352	68	regulations	regulation	NOUN
ftr-447	352	69	under	under	ADP
ftr-447	352	70	section	section	NOUN
ftr-447	352	71	672(f	672(f	PROPN
ftr-447	352	72	)	)	PUNCT
ftr-447	352	73	.	.	PUNCT
ftr-447	353	1	on	on	ADP
ftr-447	353	2	august	august	PROPN
ftr-447	353	3	5	5	NUM
ftr-447	353	4	,	,	PUNCT
ftr-447	353	5	1999	1999	NUM
ftr-447	353	6	,	,	PUNCT
ftr-447	353	7	the	the	DET
ftr-447	353	8	service	service	NOUN
ftr-447	353	9	then	then	ADV
ftr-447	353	10	released	release	VERB
ftr-447	353	11	final	final	ADJ
ftr-447	353	12	regulations	regulation	NOUN
ftr-447	353	13	under	under	ADP
ftr-447	353	14	section	section	NOUN
ftr-447	353	15	672(f	672(f	PROPN
ftr-447	353	16	)	)	PUNCT
ftr-447	353	17	.	.	PUNCT
ftr-447	354	1	the	the	DET
ftr-447	354	2	final	final	ADJ
ftr-447	354	3	regulations	regulation	NOUN
ftr-447	354	4	are	be	AUX
ftr-447	354	5	effective	effective	ADJ
ftr-447	354	6	for	for	ADP
ftr-447	354	7	taxable	taxable	ADJ
ftr-447	354	8	years	year	NOUN
ftr-447	354	9	of	of	ADP
ftr-447	354	10	a	a	DET
ftr-447	354	11	trust	trust	NOUN
ftr-447	354	12	beginning	begin	VERB
ftr-447	354	13	after	after	ADP
ftr-447	354	14	august	august	PROPN
ftr-447	354	15	10	10	NUM
ftr-447	354	16	,	,	PUNCT
ftr-447	354	17	1999	1999	NUM
ftr-447	354	18	.	.	PUNCT
ftr-447	355	1	the	the	DET
ftr-447	355	2	proposed	propose	VERB
ftr-447	355	3	regulations42	regulations42	NOUN
ftr-447	355	4	described	describe	VERB
ftr-447	355	5	a	a	DET
ftr-447	355	6	two	two	NUM
ftr-447	355	7	step	step	NOUN
ftr-447	355	8	analysis	analysis	NOUN
ftr-447	355	9	for	for	ADP
ftr-447	355	10	implementing	implement	VERB
ftr-447	355	11	this	this	DET
ftr-447	355	12	principle	principle	NOUN
ftr-447	355	13	.	.	PUNCT
ftr-447	356	1	first	first	ADV
ftr-447	356	2	,	,	PUNCT
ftr-447	356	3	the	the	DET
ftr-447	356	4	grantor	grantor	NOUN
ftr-447	356	5	trust	trust	NOUN
ftr-447	356	6	rules	rule	NOUN
ftr-447	356	7	were	be	AUX
ftr-447	356	8	applied	apply	VERB
ftr-447	356	9	to	to	PART
ftr-447	356	10	determine	determine	VERB
ftr-447	356	11	the	the	DET
ftr-447	356	12	"	"	PUNCT
ftr-447	356	13	worldwide	worldwide	ADJ
ftr-447	356	14	amountv43	amountv43	NOUN
ftr-447	356	15	(	(	PUNCT
ftr-447	356	16	i.e.	i.e.	X
ftr-447	356	17	,	,	PUNCT
ftr-447	356	18	the	the	DET
ftr-447	356	19	worldwide	worldwide	ADJ
ftr-447	356	20	amount	amount	NOUN
ftr-447	356	21	of	of	ADP
ftr-447	356	22	trust	trust	NOUN
ftr-447	356	23	income	income	NOUN
ftr-447	356	24	of	of	ADP
ftr-447	356	25	all	all	DET
ftr-447	356	26	beneficiaries	beneficiary	NOUN
ftr-447	356	27	of	of	ADP
ftr-447	356	28	the	the	DET
ftr-447	356	29	trust	trust	NOUN
ftr-447	356	30	)	)	PUNCT
ftr-447	356	31	and	and	CCONJ
ftr-447	356	32	the	the	DET
ftr-447	356	33	"	"	PUNCT
ftr-447	356	34	u.s	u.s	PROPN
ftr-447	356	35	.	.	PROPN
ftr-447	356	36	amount	amount	NOUN
ftr-447	356	37	"	"	PUNCT
ftr-447	356	38	(	(	PUNCT
ftr-447	356	39	i.e.	i.e.	X
ftr-447	356	40	,	,	PUNCT
ftr-447	356	41	the	the	DET
ftr-447	356	42	amount	amount	NOUN
ftr-447	356	43	of	of	ADP
ftr-447	356	44	trust	trust	NOUN
ftr-447	356	45	income	income	NOUN
ftr-447	356	46	being	be	AUX
ftr-447	356	47	currently	currently	ADV
ftr-447	356	48	taken	take	VERB
ftr-447	356	49	into	into	ADP
ftr-447	356	50	account	account	NOUN
ftr-447	356	51	under	under	ADP
ftr-447	356	52	the	the	DET
ftr-447	356	53	same	same	ADJ
ftr-447	356	54	rules	rule	NOUN
ftr-447	356	55	by	by	ADP
ftr-447	356	56	u.s	u.s	PROPN
ftr-447	356	57	.	.	PROPN
ftr-447	356	58	taxpayers	taxpayer	NOUN
ftr-447	356	59	)	)	PUNCT
ftr-447	356	60	.	.	PUNCT
ftr-447	357	1	44	44	NUM
ftr-447	357	2	then	then	ADV
ftr-447	357	3	the	the	DET
ftr-447	357	4	trust	trust	NOUN
ftr-447	357	5	was	be	AUX
ftr-447	357	6	treated	treat	VERB
ftr-447	357	7	as	as	ADV
ftr-447	357	8	partially	partially	ADV
ftr-447	357	9	or	or	CCONJ
ftr-447	357	10	wholly	wholly	ADV
ftr-447	357	11	owned	own	VERB
ftr-447	357	12	by	by	ADP
ftr-447	357	13	a	a	DET
ftr-447	357	14	foreign	foreign	ADJ
ftr-447	357	15	person	person	NOUN
ftr-447	357	16	based	base	VERB
ftr-447	357	17	on	on	ADP
ftr-447	357	18	an	an	DET
ftr-447	357	19	annual	annual	ADJ
ftr-447	357	20	41	41	NUM
ftr-447	357	21	.	.	PUNCT
ftr-447	358	1	irc	irc	PROPN
ftr-447	358	2	§	§	PROPN
ftr-447	358	3	672(f	672(f	PROPN
ftr-447	358	4	)	)	PUNCT
ftr-447	358	5	.	.	PUNCT
ftr-447	359	1	42	42	NUM
ftr-447	359	2	.	.	PUNCT
ftr-447	360	1	prop	prop	NOUN
ftr-447	360	2	.	.	PUNCT
ftr-447	360	3	regs	regs	PROPN
ftr-447	360	4	.	.	PUNCT
ftr-447	361	1	§	§	PROPN
ftr-447	361	2	1.672(0	1.672(0	NUM
ftr-447	361	3	-	-	SYM
ftr-447	361	4	1	1	NUM
ftr-447	361	5	.	.	NUM
ftr-447	361	6	43	43	NUM
ftr-447	361	7	.	.	PUNCT
ftr-447	362	1	the	the	DET
ftr-447	362	2	proposed	propose	VERB
ftr-447	362	3	regulations	regulation	NOUN
ftr-447	362	4	define	define	VERB
ftr-447	362	5	the	the	DET
ftr-447	362	6	"	"	PUNCT
ftr-447	362	7	worldwide	worldwide	ADJ
ftr-447	362	8	amount	amount	NOUN
ftr-447	362	9	"	"	PUNCT
ftr-447	362	10	as	as	ADP
ftr-447	362	11	the	the	DET
ftr-447	362	12	net	net	ADJ
ftr-447	362	13	amount	amount	NOUN
ftr-447	362	14	of	of	ADP
ftr-447	362	15	income	income	NOUN
ftr-447	362	16	,	,	PUNCT
ftr-447	362	17	gains	gain	NOUN
ftr-447	362	18	,	,	PUNCT
ftr-447	362	19	deductions	deduction	NOUN
ftr-447	362	20	and	and	CCONJ
ftr-447	362	21	losses	loss	NOUN
ftr-447	362	22	that	that	PRON
ftr-447	362	23	would	would	AUX
ftr-447	362	24	be	be	AUX
ftr-447	362	25	taken	take	VERB
ftr-447	362	26	into	into	ADP
ftr-447	362	27	account	account	NOUN
ftr-447	362	28	for	for	ADP
ftr-447	362	29	the	the	DET
ftr-447	362	30	current	current	ADJ
ftr-447	362	31	taxable	taxable	ADJ
ftr-447	362	32	year	year	NOUN
ftr-447	362	33	under	under	ADP
ftr-447	362	34	the	the	DET
ftr-447	362	35	basic	basic	ADJ
ftr-447	362	36	grantor	grantor	NOUN
ftr-447	362	37	trust	trust	NOUN
ftr-447	362	38	rules	rule	NOUN
ftr-447	362	39	in	in	ADP
ftr-447	362	40	computing	compute	VERB
ftr-447	362	41	worldwide	worldwide	ADV
ftr-447	362	42	taxable	taxable	ADJ
ftr-447	362	43	income	income	NOUN
ftr-447	362	44	of	of	ADP
ftr-447	362	45	any	any	DET
ftr-447	362	46	person	person	NOUN
ftr-447	362	47	.	.	PUNCT
ftr-447	363	1	regardless	regardless	ADV
ftr-447	363	2	of	of	ADP
ftr-447	363	3	whether	whether	SCONJ
ftr-447	363	4	they	they	PRON
ftr-447	363	5	are	be	AUX
ftr-447	363	6	or	or	CCONJ
ftr-447	363	7	are	be	AUX
ftr-447	363	8	not	not	PART
ftr-447	363	9	a	a	DET
ftr-447	363	10	u.s	u.s	PROPN
ftr-447	363	11	.	.	PROPN
ftr-447	363	12	person	person	NOUN
ftr-447	363	13	.	.	PUNCT
ftr-447	364	1	44	44	NUM
ftr-447	364	2	.	.	PUNCT
ftr-447	365	1	the	the	DET
ftr-447	365	2	"	"	PUNCT
ftr-447	365	3	u.s	u.s	PROPN
ftr-447	365	4	.	.	PROPN
ftr-447	365	5	amount	amount	NOUN
ftr-447	365	6	"	"	PUNCT
ftr-447	365	7	is	be	AUX
ftr-447	365	8	defined	define	VERB
ftr-447	365	9	as	as	ADP
ftr-447	365	10	the	the	DET
ftr-447	365	11	net	net	ADJ
ftr-447	365	12	amount	amount	NOUN
ftr-447	365	13	of	of	ADP
ftr-447	365	14	income	income	NOUN
ftr-447	365	15	,	,	PUNCT
ftr-447	365	16	gains	gain	NOUN
ftr-447	365	17	,	,	PUNCT
ftr-447	365	18	deductions	deduction	NOUN
ftr-447	365	19	and	and	CCONJ
ftr-447	365	20	losses	loss	NOUN
ftr-447	365	21	that	that	PRON
ftr-447	365	22	would	would	AUX
ftr-447	365	23	be	be	AUX
ftr-447	365	24	taken	take	VERB
ftr-447	365	25	into	into	ADP
ftr-447	365	26	account	account	NOUN
ftr-447	365	27	for	for	ADP
ftr-447	365	28	the	the	DET
ftr-447	365	29	current	current	ADJ
ftr-447	365	30	year	year	NOUN
ftr-447	365	31	under	under	ADP
ftr-447	365	32	the	the	DET
ftr-447	365	33	basic	basic	ADJ
ftr-447	365	34	grantor	grantor	NOUN
ftr-447	365	35	trust	trust	NOUN
ftr-447	365	36	rules	rule	NOUN
ftr-447	365	37	in	in	ADP
ftr-447	365	38	computing	compute	VERB
ftr-447	365	39	the	the	DET
ftr-447	365	40	taxable	taxable	ADJ
ftr-447	365	41	income	income	NOUN
ftr-447	365	42	of	of	ADP
ftr-447	365	43	a	a	DET
ftr-447	365	44	u.s	u.s	PROPN
ftr-447	365	45	.	.	PROPN
ftr-447	365	46	taxpayer	taxpayer	PROPN
ftr-447	365	47	.	.	PUNCT
ftr-447	366	1	the	the	DET
ftr-447	366	2	u.s	u.s	PROPN
ftr-447	366	3	.	.	PROPN
ftr-447	366	4	amount	amount	NOUN
ftr-447	366	5	also	also	ADV
ftr-447	366	6	includes	include	VERB
ftr-447	366	7	such	such	ADJ
ftr-447	366	8	amounts	amount	NOUN
ftr-447	366	9	as	as	ADP
ftr-447	366	10	interest	interest	NOUN
ftr-447	366	11	from	from	ADP
ftr-447	366	12	tax	tax	NOUN
ftr-447	366	13	-	-	PUNCT
ftr-447	366	14	exempt	exempt	ADJ
ftr-447	366	15	obligations	obligation	NOUN
ftr-447	366	16	which	which	PRON
ftr-447	366	17	are	be	AUX
ftr-447	366	18	ordinarily	ordinarily	ADV
ftr-447	366	19	excluded	exclude	VERB
ftr-447	366	20	from	from	ADP
ftr-447	366	21	gross	gross	ADJ
ftr-447	366	22	income	income	NOUN
ftr-447	366	23	.	.	PUNCT
ftr-447	367	1	19991	19991	NUM
ftr-447	367	2	florida	florida	PROPN
ftr-447	367	3	tax	tax	PROPN
ftr-447	367	4	review	review	NOUN
ftr-447	367	5	year	year	NOUN
ftr-447	367	6	-	-	PUNCT
ftr-447	367	7	end	end	NOUN
ftr-447	367	8	comparison	comparison	NOUN
ftr-447	367	9	of	of	ADP
ftr-447	367	10	the	the	DET
ftr-447	367	11	worldwide	worldwide	ADJ
ftr-447	367	12	amount	amount	NOUN
ftr-447	367	13	and	and	CCONJ
ftr-447	367	14	the	the	DET
ftr-447	367	15	u.s	u.s	PROPN
ftr-447	367	16	.	.	PROPN
ftr-447	367	17	amount	amount	NOUN
ftr-447	367	18	.	.	PUNCT
ftr-447	368	1	if	if	SCONJ
ftr-447	368	2	the	the	DET
ftr-447	368	3	worldwide	worldwide	ADJ
ftr-447	368	4	amount	amount	NOUN
ftr-447	368	5	and	and	CCONJ
ftr-447	368	6	the	the	DET
ftr-447	368	7	u.s	u.s	PROPN
ftr-447	368	8	.	.	PROPN
ftr-447	368	9	amount	amount	NOUN
ftr-447	368	10	were	be	AUX
ftr-447	368	11	the	the	DET
ftr-447	368	12	same	same	ADJ
ftr-447	368	13	,	,	PUNCT
ftr-447	368	14	the	the	DET
ftr-447	368	15	basic	basic	ADJ
ftr-447	368	16	grantor	grantor	NOUN
ftr-447	368	17	trust	trust	NOUN
ftr-447	368	18	rules	rule	NOUN
ftr-447	368	19	would	would	AUX
ftr-447	368	20	continue	continue	VERB
ftr-447	368	21	to	to	PART
ftr-447	368	22	apply	apply	VERB
ftr-447	368	23	without	without	ADP
ftr-447	368	24	the	the	DET
ftr-447	368	25	limitation	limitation	NOUN
ftr-447	368	26	of	of	ADP
ftr-447	368	27	section	section	NOUN
ftr-447	368	28	672(f	672(f	PROPN
ftr-447	368	29	)	)	PUNCT
ftr-447	368	30	.	.	PUNCT
ftr-447	369	1	if	if	SCONJ
ftr-447	369	2	the	the	DET
ftr-447	369	3	worldwide	worldwide	ADJ
ftr-447	369	4	amount	amount	NOUN
ftr-447	369	5	was	be	AUX
ftr-447	369	6	greater	great	ADJ
ftr-447	369	7	than	than	ADP
ftr-447	369	8	the	the	DET
ftr-447	369	9	u.s	u.s	PROPN
ftr-447	369	10	.	.	PROPN
ftr-447	369	11	amount	amount	NOUN
ftr-447	369	12	,	,	PUNCT
ftr-447	369	13	the	the	DET
ftr-447	369	14	proposed	propose	VERB
ftr-447	369	15	regulations	regulation	NOUN
ftr-447	369	16	under	under	ADP
ftr-447	369	17	section	section	NOUN
ftr-447	369	18	672(f	672(f	PROPN
ftr-447	369	19	)	)	PUNCT
ftr-447	369	20	prevented	prevent	VERB
ftr-447	369	21	the	the	DET
ftr-447	369	22	basic	basic	ADJ
ftr-447	369	23	grantor	grantor	NOUN
ftr-447	369	24	trust	trust	NOUN
ftr-447	369	25	rules	rule	NOUN
ftr-447	369	26	from	from	ADP
ftr-447	369	27	treating	treat	VERB
ftr-447	369	28	a	a	DET
ftr-447	369	29	person	person	NOUN
ftr-447	369	30	as	as	ADP
ftr-447	369	31	the	the	DET
ftr-447	369	32	owner	owner	NOUN
ftr-447	369	33	of	of	ADP
ftr-447	369	34	that	that	DET
ftr-447	369	35	portion	portion	NOUN
ftr-447	369	36	of	of	ADP
ftr-447	369	37	the	the	DET
ftr-447	369	38	trust	trust	NOUN
ftr-447	369	39	attributable	attributable	ADJ
ftr-447	369	40	to	to	ADP
ftr-447	369	41	the	the	DET
ftr-447	369	42	excess	excess	NOUN
ftr-447	369	43	of	of	ADP
ftr-447	369	44	the	the	DET
ftr-447	369	45	worldwide	worldwide	ADJ
ftr-447	369	46	income	income	NOUN
ftr-447	369	47	.	.	PUNCT
ftr-447	370	1	in	in	ADP
ftr-447	370	2	essence	essence	NOUN
ftr-447	370	3	,	,	PUNCT
ftr-447	370	4	to	to	ADP
ftr-447	370	5	the	the	DET
ftr-447	370	6	extent	extent	NOUN
ftr-447	370	7	that	that	SCONJ
ftr-447	370	8	the	the	DET
ftr-447	370	9	basic	basic	ADJ
ftr-447	370	10	grantor	grantor	NOUN
ftr-447	370	11	trust	trust	NOUN
ftr-447	370	12	rules	rule	NOUN
ftr-447	370	13	resulted	result	VERB
ftr-447	370	14	in	in	ADP
ftr-447	370	15	income	income	NOUN
ftr-447	370	16	being	be	AUX
ftr-447	370	17	created	create	VERB
ftr-447	370	18	which	which	PRON
ftr-447	370	19	was	be	AUX
ftr-447	370	20	not	not	PART
ftr-447	370	21	currently	currently	ADV
ftr-447	370	22	taxed	tax	VERB
ftr-447	370	23	to	to	ADP
ftr-447	370	24	a	a	DET
ftr-447	370	25	u.s	u.s	PROPN
ftr-447	370	26	.	.	PROPN
ftr-447	370	27	taxpayer	taxpayer	PROPN
ftr-447	370	28	,	,	PUNCT
ftr-447	370	29	the	the	DET
ftr-447	370	30	proposed	propose	VERB
ftr-447	370	31	rules	rule	NOUN
ftr-447	370	32	would	would	AUX
ftr-447	370	33	not	not	PART
ftr-447	370	34	apply	apply	VERB
ftr-447	370	35	to	to	PART
ftr-447	370	36	cause	cause	VERB
ftr-447	370	37	a	a	DET
ftr-447	370	38	foreign	foreign	ADJ
ftr-447	370	39	person	person	NOUN
ftr-447	370	40	to	to	PART
ftr-447	370	41	be	be	AUX
ftr-447	370	42	viewed	view	VERB
ftr-447	370	43	as	as	ADP
ftr-447	370	44	the	the	DET
ftr-447	370	45	owner	owner	NOUN
ftr-447	370	46	of	of	ADP
ftr-447	370	47	the	the	DET
ftr-447	370	48	trust	trust	NOUN
ftr-447	370	49	.	.	PUNCT
ftr-447	371	1	under	under	ADP
ftr-447	371	2	the	the	DET
ftr-447	371	3	proposed	propose	VERB
ftr-447	371	4	section	section	NOUN
ftr-447	371	5	672	672	NUM
ftr-447	371	6	rules	rule	NOUN
ftr-447	371	7	,	,	PUNCT
ftr-447	371	8	and	and	CCONJ
ftr-447	371	9	in	in	ADP
ftr-447	371	10	particular	particular	ADJ
ftr-447	371	11	,	,	PUNCT
ftr-447	371	12	proposed	propose	VERB
ftr-447	371	13	regulations	regulation	NOUN
ftr-447	371	14	section	section	NOUN
ftr-447	371	15	1.672(f)-2(a	1.672(f)-2(a	NUM
ftr-447	371	16	)	)	PUNCT
ftr-447	371	17	,	,	PUNCT
ftr-447	371	18	a	a	DET
ftr-447	371	19	controlled	control	VERB
ftr-447	371	20	foreign	foreign	ADJ
ftr-447	371	21	corporation	corporation	NOUN
ftr-447	371	22	(	(	PUNCT
ftr-447	371	23	cfc	cfc	PROPN
ftr-447	371	24	)	)	PUNCT
ftr-447	371	25	that	that	PRON
ftr-447	371	26	created	create	VERB
ftr-447	371	27	and	and	CCONJ
ftr-447	371	28	funded	fund	VERB
ftr-447	371	29	a	a	DET
ftr-447	371	30	foreign	foreign	ADJ
ftr-447	371	31	trust	trust	NOUN
ftr-447	371	32	was	be	AUX
ftr-447	371	33	treated	treat	VERB
ftr-447	371	34	as	as	ADP
ftr-447	371	35	a	a	DET
ftr-447	371	36	domestic	domestic	ADJ
ftr-447	371	37	corporation	corporation	NOUN
ftr-447	371	38	only	only	ADV
ftr-447	371	39	to	to	ADP
ftr-447	371	40	the	the	DET
ftr-447	371	41	extent	extent	NOUN
ftr-447	371	42	that	that	SCONJ
ftr-447	371	43	,	,	PUNCT
ftr-447	371	44	if	if	SCONJ
ftr-447	371	45	the	the	DET
ftr-447	371	46	basic	basic	ADJ
ftr-447	371	47	grantor	grantor	NOUN
ftr-447	371	48	trust	trust	NOUN
ftr-447	371	49	rules	rule	NOUN
ftr-447	371	50	were	be	AUX
ftr-447	371	51	applied	apply	VERB
ftr-447	371	52	,	,	PUNCT
ftr-447	371	53	income	income	NOUN
ftr-447	371	54	earned	earn	VERB
ftr-447	371	55	by	by	ADP
ftr-447	371	56	the	the	DET
ftr-447	371	57	trust	trust	NOUN
ftr-447	371	58	would	would	AUX
ftr-447	371	59	be	be	AUX
ftr-447	371	60	subpart	subpart	NOUN
ftr-447	371	61	f	f	PROPN
ftr-447	371	62	income	income	NOUN
ftr-447	371	63	to	to	ADP
ftr-447	371	64	the	the	DET
ftr-447	371	65	trust	trust	NOUN
ftr-447	371	66	for	for	ADP
ftr-447	371	67	the	the	DET
ftr-447	371	68	taxable	taxable	ADJ
ftr-447	371	69	year	year	NOUN
ftr-447	371	70	to	to	PART
ftr-447	371	71	which	which	PRON
ftr-447	371	72	the	the	DET
ftr-447	371	73	income	income	NOUN
ftr-447	371	74	relates	relate	VERB
ftr-447	371	75	and	and	CCONJ
ftr-447	371	76	would	would	AUX
ftr-447	371	77	be	be	AUX
ftr-447	371	78	currently	currently	ADV
ftr-447	371	79	taken	take	VERB
ftr-447	371	80	into	into	ADP
ftr-447	371	81	account	account	NOUN
ftr-447	371	82	in	in	ADP
ftr-447	371	83	computing	compute	VERB
ftr-447	371	84	the	the	DET
ftr-447	371	85	gross	gross	ADJ
ftr-447	371	86	income	income	NOUN
ftr-447	371	87	of	of	ADP
ftr-447	371	88	a	a	DET
ftr-447	371	89	u.s	u.s	PROPN
ftr-447	371	90	.	.	PROPN
ftr-447	371	91	citizen	citizen	PROPN
ftr-447	371	92	or	or	CCONJ
ftr-447	371	93	resident	resident	NOUN
ftr-447	371	94	or	or	CCONJ
ftr-447	371	95	a	a	DET
ftr-447	371	96	domestic	domestic	ADJ
ftr-447	371	97	corporation	corporation	NOUN
ftr-447	371	98	.	.	PUNCT
ftr-447	372	1	the	the	DET
ftr-447	372	2	proposed	propose	VERB
ftr-447	372	3	regulations	regulation	NOUN
ftr-447	372	4	made	make	VERB
ftr-447	372	5	clear	clear	ADJ
ftr-447	372	6	,	,	PUNCT
ftr-447	372	7	therefore	therefore	ADV
ftr-447	372	8	,	,	PUNCT
ftr-447	372	9	that	that	SCONJ
ftr-447	372	10	the	the	DET
ftr-447	372	11	cfc	cfc	NOUN
ftr-447	372	12	would	would	AUX
ftr-447	372	13	not	not	PART
ftr-447	372	14	be	be	AUX
ftr-447	372	15	treated	treat	VERB
ftr-447	372	16	as	as	ADP
ftr-447	372	17	a	a	DET
ftr-447	372	18	domestic	domestic	ADJ
ftr-447	372	19	corporation	corporation	NOUN
ftr-447	372	20	for	for	ADP
ftr-447	372	21	these	these	DET
ftr-447	372	22	purposes	purpose	NOUN
ftr-447	372	23	to	to	ADP
ftr-447	372	24	the	the	DET
ftr-447	372	25	extent	extent	NOUN
ftr-447	372	26	the	the	DET
ftr-447	372	27	income	income	NOUN
ftr-447	372	28	of	of	ADP
ftr-447	372	29	the	the	DET
ftr-447	372	30	trust	trust	NOUN
ftr-447	372	31	would	would	AUX
ftr-447	372	32	not	not	PART
ftr-447	372	33	be	be	AUX
ftr-447	372	34	considered	consider	VERB
ftr-447	372	35	subpart	subpart	ADJ
ftr-447	372	36	f	f	PROPN
ftr-447	372	37	income	income	NOUN
ftr-447	372	38	,	,	PUNCT
ftr-447	372	39	or	or	CCONJ
ftr-447	372	40	to	to	ADP
ftr-447	372	41	the	the	DET
ftr-447	372	42	extent	extent	NOUN
ftr-447	372	43	it	it	PRON
ftr-447	372	44	would	would	AUX
ftr-447	372	45	be	be	AUX
ftr-447	372	46	considered	consider	VERB
ftr-447	372	47	subpart	subpart	ADJ
ftr-447	372	48	f	f	NOUN
ftr-447	372	49	income	income	NOUN
ftr-447	372	50	but	but	CCONJ
ftr-447	372	51	would	would	AUX
ftr-447	372	52	not	not	PART
ftr-447	372	53	currently	currently	ADV
ftr-447	372	54	increase	increase	VERB
ftr-447	372	55	a	a	DET
ftr-447	372	56	u.s	u.s	PROPN
ftr-447	372	57	.	.	PROPN
ftr-447	372	58	person	person	NOUN
ftr-447	372	59	's	's	PART
ftr-447	372	60	adjusted	adjust	VERB
ftr-447	372	61	gross	gross	ADJ
ftr-447	372	62	income	income	NOUN
ftr-447	372	63	.	.	PUNCT
ftr-447	373	1	the	the	DET
ftr-447	373	2	proposed	propose	VERB
ftr-447	373	3	regulations	regulation	NOUN
ftr-447	373	4	also	also	ADV
ftr-447	373	5	contained	contain	VERB
ftr-447	373	6	similar	similar	ADJ
ftr-447	373	7	provisions	provision	NOUN
ftr-447	373	8	for	for	ADP
ftr-447	373	9	passive	passive	ADJ
ftr-447	373	10	foreign	foreign	ADJ
ftr-447	373	11	investment	investment	NOUN
ftr-447	373	12	companies	company	NOUN
ftr-447	373	13	(	(	PUNCT
ftr-447	373	14	pfics	pfic	NOUN
ftr-447	373	15	)	)	PUNCT
ftr-447	373	16	and	and	CCONJ
ftr-447	373	17	foreign	foreign	ADJ
ftr-447	373	18	personal	personal	ADJ
ftr-447	373	19	holding	hold	VERB
ftr-447	373	20	companies	company	NOUN
ftr-447	373	21	.	.	PUNCT
ftr-447	374	1	the	the	DET
ftr-447	374	2	proposed	propose	VERB
ftr-447	374	3	regulations	regulation	NOUN
ftr-447	374	4	in	in	ADP
ftr-447	374	5	this	this	DET
ftr-447	374	6	regard	regard	NOUN
ftr-447	374	7	also	also	ADV
ftr-447	374	8	made	make	VERB
ftr-447	374	9	it	it	PRON
ftr-447	374	10	clear	clear	ADJ
ftr-447	374	11	that	that	SCONJ
ftr-447	374	12	for	for	ADP
ftr-447	374	13	purposes	purpose	NOUN
ftr-447	374	14	of	of	ADP
ftr-447	374	15	determining	determine	VERB
ftr-447	374	16	whether	whether	SCONJ
ftr-447	374	17	or	or	CCONJ
ftr-447	374	18	not	not	PART
ftr-447	374	19	a	a	DET
ftr-447	374	20	given	give	VERB
ftr-447	374	21	foreign	foreign	ADJ
ftr-447	374	22	entity	entity	NOUN
ftr-447	374	23	is	be	AUX
ftr-447	374	24	a	a	DET
ftr-447	374	25	pfic	pfic	NOUN
ftr-447	374	26	,	,	PUNCT
ftr-447	374	27	the	the	DET
ftr-447	374	28	grantor	grantor	NOUN
ftr-447	374	29	trust	trust	NOUN
ftr-447	374	30	rules	rule	NOUN
ftr-447	374	31	were	be	AUX
ftr-447	374	32	to	to	PART
ftr-447	374	33	be	be	AUX
ftr-447	374	34	applied	apply	VERB
ftr-447	374	35	as	as	SCONJ
ftr-447	374	36	if	if	SCONJ
ftr-447	374	37	section	section	NOUN
ftr-447	374	38	672(f	672(f	NUM
ftr-447	374	39	)	)	PUNCT
ftr-447	374	40	had	have	AUX
ftr-447	374	41	not	not	PART
ftr-447	374	42	come	come	VERB
ftr-447	374	43	into	into	ADP
ftr-447	374	44	effect	effect	NOUN
ftr-447	374	45	.	.	PUNCT
ftr-447	375	1	as	as	ADP
ftr-447	375	2	a	a	DET
ftr-447	375	3	result	result	NOUN
ftr-447	375	4	,	,	PUNCT
ftr-447	375	5	applying	apply	VERB
ftr-447	375	6	the	the	DET
ftr-447	375	7	proposed	propose	VERB
ftr-447	375	8	rules	rule	NOUN
ftr-447	375	9	under	under	ADP
ftr-447	375	10	section	section	NOUN
ftr-447	375	11	672(f	672(f	PROPN
ftr-447	375	12	)	)	PUNCT
ftr-447	375	13	,	,	PUNCT
ftr-447	375	14	a	a	DET
ftr-447	375	15	foreign	foreign	ADJ
ftr-447	375	16	corporation	corporation	NOUN
ftr-447	375	17	would	would	AUX
ftr-447	375	18	not	not	PART
ftr-447	375	19	be	be	AUX
ftr-447	375	20	able	able	ADJ
ftr-447	375	21	to	to	PART
ftr-447	375	22	avoid	avoid	VERB
ftr-447	375	23	pfic	pfic	ADJ
ftr-447	375	24	status	status	NOUN
ftr-447	375	25	merely	merely	ADV
ftr-447	375	26	by	by	ADP
ftr-447	375	27	transferring	transfer	VERB
ftr-447	375	28	its	its	PRON
ftr-447	375	29	passive	passive	ADJ
ftr-447	375	30	assets	asset	NOUN
ftr-447	375	31	to	to	ADP
ftr-447	375	32	a	a	DET
ftr-447	375	33	trust	trust	NOUN
ftr-447	375	34	that	that	PRON
ftr-447	375	35	would	would	AUX
ftr-447	375	36	otherwise	otherwise	ADV
ftr-447	375	37	have	have	AUX
ftr-447	375	38	been	be	AUX
ftr-447	375	39	treated	treat	VERB
ftr-447	375	40	as	as	ADP
ftr-447	375	41	a	a	DET
ftr-447	375	42	non	non	ADJ
ftr-447	375	43	-	-	ADJ
ftr-447	375	44	grantor	grantor	ADJ
ftr-447	375	45	trust	trust	NOUN
ftr-447	375	46	.	.	PUNCT
ftr-447	376	1	commentators	commentator	NOUN
ftr-447	376	2	had	have	AUX
ftr-447	376	3	suggested	suggest	VERB
ftr-447	376	4	that	that	SCONJ
ftr-447	376	5	the	the	DET
ftr-447	376	6	two	two	NUM
ftr-447	376	7	step	step	NOUN
ftr-447	376	8	analysis	analysis	NOUN
ftr-447	376	9	comparing	compare	VERB
ftr-447	376	10	the	the	DET
ftr-447	376	11	"	"	PUNCT
ftr-447	376	12	worldwide	worldwide	ADJ
ftr-447	376	13	amount	amount	NOUN
ftr-447	376	14	"	"	PUNCT
ftr-447	376	15	and	and	CCONJ
ftr-447	376	16	the	the	DET
ftr-447	376	17	"	"	PUNCT
ftr-447	376	18	u.s	u.s	PROPN
ftr-447	376	19	.	.	PROPN
ftr-447	376	20	amount	amount	NOUN
ftr-447	376	21	"	"	PUNCT
ftr-447	376	22	was	be	AUX
ftr-447	376	23	unnecessarily	unnecessarily	ADV
ftr-447	376	24	complex	complex	ADJ
ftr-447	376	25	.	.	PUNCT
ftr-447	377	1	in	in	ADP
ftr-447	377	2	response	response	NOUN
ftr-447	377	3	to	to	ADP
ftr-447	377	4	these	these	DET
ftr-447	377	5	concerns	concern	NOUN
ftr-447	377	6	,	,	PUNCT
ftr-447	377	7	the	the	DET
ftr-447	377	8	final	final	ADJ
ftr-447	377	9	regulations	regulation	NOUN
ftr-447	377	10	now	now	ADV
ftr-447	377	11	provide	provide	VERB
ftr-447	377	12	that	that	SCONJ
ftr-447	377	13	the	the	DET
ftr-447	377	14	grantor	grantor	NOUN
ftr-447	377	15	trust	trust	NOUN
ftr-447	377	16	rules	rule	NOUN
ftr-447	377	17	of	of	ADP
ftr-447	377	18	sections	section	NOUN
ftr-447	377	19	671	671	NUM
ftr-447	377	20	through	through	ADP
ftr-447	377	21	677	677	NUM
ftr-447	377	22	and	and	CCONJ
ftr-447	377	23	679	679	NUM
ftr-447	377	24	other	other	ADJ
ftr-447	377	25	than	than	ADP
ftr-447	377	26	section	section	NOUN
ftr-447	377	27	672	672	NUM
ftr-447	377	28	(	(	PUNCT
ftr-447	377	29	)	)	PUNCT
ftr-447	377	30	must	must	AUX
ftr-447	377	31	be	be	AUX
ftr-447	377	32	applied	apply	VERB
ftr-447	377	33	first	first	ADV
ftr-447	377	34	to	to	PART
ftr-447	377	35	determine	determine	VERB
ftr-447	377	36	whether	whether	SCONJ
ftr-447	377	37	,	,	PUNCT
ftr-447	377	38	under	under	ADP
ftr-447	377	39	these	these	DET
ftr-447	377	40	rules	rule	NOUN
ftr-447	377	41	,	,	PUNCT
ftr-447	377	42	a	a	DET
ftr-447	377	43	foreign	foreign	ADJ
ftr-447	377	44	person	person	NOUN
ftr-447	377	45	would	would	AUX
ftr-447	377	46	be	be	AUX
ftr-447	377	47	treated	treat	VERB
ftr-447	377	48	as	as	ADP
ftr-447	377	49	owner	owner	NOUN
ftr-447	377	50	of	of	ADP
ftr-447	377	51	the	the	DET
ftr-447	377	52	trust	trust	NOUN
ftr-447	377	53	.	.	PUNCT
ftr-447	378	1	if	if	SCONJ
ftr-447	378	2	under	under	ADP
ftr-447	378	3	this	this	DET
ftr-447	378	4	analysis	analysis	NOUN
ftr-447	378	5	,	,	PUNCT
ftr-447	378	6	a	a	DET
ftr-447	378	7	foreign	foreign	ADJ
ftr-447	378	8	person	person	NOUN
ftr-447	378	9	would	would	AUX
ftr-447	378	10	be	be	AUX
ftr-447	378	11	treated	treat	VERB
ftr-447	378	12	as	as	ADP
ftr-447	378	13	an	an	DET
ftr-447	378	14	owner	owner	NOUN
ftr-447	378	15	,	,	PUNCT
ftr-447	378	16	the	the	DET
ftr-447	378	17	foreign	foreign	ADJ
ftr-447	378	18	person	person	NOUN
ftr-447	378	19	will	will	AUX
ftr-447	378	20	be	be	AUX
ftr-447	378	21	treated	treat	VERB
ftr-447	378	22	as	as	ADP
ftr-447	378	23	a	a	DET
ftr-447	378	24	grantor	grantor	NOUN
ftr-447	378	25	only	only	ADV
ftr-447	378	26	if	if	SCONJ
ftr-447	378	27	the	the	DET
ftr-447	378	28	person	person	NOUN
ftr-447	378	29	is	be	AUX
ftr-447	378	30	a	a	DET
ftr-447	378	31	cfc	cfc	NOUN
ftr-447	378	32	,	,	PUNCT
ftr-447	378	33	pfic	pfic	NOUN
ftr-447	378	34	or	or	CCONJ
ftr-447	378	35	a	a	DET
ftr-447	378	36	foreign	foreign	ADJ
ftr-447	378	37	personal	personal	ADJ
ftr-447	378	38	holding	hold	VERB
ftr-447	378	39	company	company	NOUN
ftr-447	378	40	.	.	PUNCT
ftr-447	379	1	the	the	DET
ftr-447	379	2	final	final	ADJ
ftr-447	379	3	regulations	regulation	NOUN
ftr-447	379	4	,	,	PUNCT
ftr-447	379	5	therefore	therefore	ADV
ftr-447	379	6	,	,	PUNCT
ftr-447	379	7	abandon	abandon	VERB
ftr-447	379	8	the	the	DET
ftr-447	379	9	proposed	propose	VERB
ftr-447	379	10	regulations	regulation	NOUN
ftr-447	379	11	'	'	PART
ftr-447	379	12	condition	condition	NOUN
ftr-447	379	13	that	that	SCONJ
ftr-447	379	14	a	a	DET
ftr-447	379	15	cfc	cfc	NOUN
ftr-447	379	16	may	may	AUX
ftr-447	379	17	only	only	ADV
ftr-447	379	18	be	be	AUX
ftr-447	379	19	treated	treat	VERB
ftr-447	379	20	as	as	ADP
ftr-447	379	21	a	a	DET
ftr-447	379	22	domestic	domestic	ADJ
ftr-447	379	23	entity	entity	NOUN
ftr-447	379	24	,	,	PUNCT
ftr-447	379	25	and	and	CCONJ
ftr-447	379	26	thus	thus	ADV
ftr-447	379	27	a	a	DET
ftr-447	379	28	grantor	grantor	NOUN
ftr-447	379	29	,	,	PUNCT
ftr-447	379	30	to	to	ADP
ftr-447	379	31	the	the	DET
ftr-447	379	32	extent	extent	NOUN
ftr-447	379	33	that	that	SCONJ
ftr-447	379	34	the	the	DET
ftr-447	379	35	trust	trust	NOUN
ftr-447	379	36	income	income	NOUN
ftr-447	379	37	was	be	AUX
ftr-447	379	38	subpart	subpart	PROPN
ftr-447	379	39	f	f	PROPN
ftr-447	379	40	income	income	NOUN
ftr-447	379	41	currently	currently	ADV
ftr-447	379	42	taken	take	VERB
ftr-447	379	43	into	into	ADP
ftr-447	379	44	account	account	NOUN
ftr-447	379	45	in	in	ADP
ftr-447	379	46	computing	compute	VERB
ftr-447	379	47	the	the	DET
ftr-447	379	48	gross	gross	ADJ
ftr-447	379	49	income	income	NOUN
ftr-447	379	50	of	of	ADP
ftr-447	379	51	a	a	DET
ftr-447	379	52	u.s	u.s	PROPN
ftr-447	379	53	.	.	PROPN
ftr-447	379	54	person	person	NOUN
ftr-447	379	55	.	.	PUNCT
ftr-447	380	1	consequently	consequently	ADV
ftr-447	380	2	,	,	PUNCT
ftr-447	380	3	a	a	DET
ftr-447	380	4	cfc	cfc	NOUN
ftr-447	380	5	,	,	PUNCT
ftr-447	380	6	pfic	pfic	ADJ
ftr-447	380	7	or	or	CCONJ
ftr-447	380	8	foreign	foreign	ADJ
ftr-447	380	9	personal	personal	ADJ
ftr-447	380	10	holding	hold	VERB
ftr-447	380	11	company	company	NOUN
ftr-447	380	12	will	will	AUX
ftr-447	380	13	now	now	ADV
ftr-447	380	14	generally	generally	ADV
ftr-447	380	15	be	be	AUX
ftr-447	380	16	[	[	X
ftr-447	380	17	vol	vol	NOUN
ftr-447	380	18	4:6	4:6	NUM
ftr-447	380	19	recent	recent	ADJ
ftr-447	380	20	changes	change	NOUN
ftr-447	380	21	for	for	ADP
ftr-447	380	22	foreign	foreign	ADJ
ftr-447	380	23	compensatory	compensatory	ADJ
ftr-447	380	24	tnsts	tnst	NOUN
ftr-447	380	25	treated	treat	VERB
ftr-447	380	26	as	as	ADP
ftr-447	380	27	a	a	DET
ftr-447	380	28	grantor	grantor	NOUN
ftr-447	380	29	of	of	ADP
ftr-447	380	30	a	a	DET
ftr-447	380	31	trust	trust	NOUN
ftr-447	380	32	if	if	SCONJ
ftr-447	380	33	it	it	PRON
ftr-447	380	34	would	would	AUX
ftr-447	380	35	be	be	AUX
ftr-447	380	36	so	so	ADV
ftr-447	380	37	treated	treat	VERB
ftr-447	380	38	under	under	ADP
ftr-447	380	39	sections	section	NOUN
ftr-447	380	40	673	673	NUM
ftr-447	380	41	through	through	ADP
ftr-447	380	42	677	677	NUM
ftr-447	380	43	and	and	CCONJ
ftr-447	380	44	679	679	NUM
ftr-447	380	45	,	,	PUNCT
ftr-447	380	46	regardless	regardless	ADV
ftr-447	380	47	of	of	ADP
ftr-447	380	48	the	the	DET
ftr-447	380	49	application	application	NOUN
ftr-447	380	50	of	of	ADP
ftr-447	380	51	section	section	NOUN
ftr-447	380	52	672(f	672(f	PROPN
ftr-447	380	53	)	)	PUNCT
ftr-447	380	54	.	.	PUNCT
ftr-447	381	1	while	while	SCONJ
ftr-447	381	2	these	these	DET
ftr-447	381	3	recent	recent	ADJ
ftr-447	381	4	statutory	statutory	ADJ
ftr-447	381	5	and	and	CCONJ
ftr-447	381	6	regulatory	regulatory	ADJ
ftr-447	381	7	changes	change	NOUN
ftr-447	381	8	are	be	AUX
ftr-447	381	9	generally	generally	ADV
ftr-447	381	10	intended	intend	VERB
ftr-447	381	11	to	to	PART
ftr-447	381	12	apply	apply	VERB
ftr-447	381	13	to	to	ADP
ftr-447	381	14	all	all	DET
ftr-447	381	15	trusts	trust	NOUN
ftr-447	381	16	with	with	ADP
ftr-447	381	17	foreign	foreign	ADJ
ftr-447	381	18	grantors	grantor	NOUN
ftr-447	381	19	,	,	PUNCT
ftr-447	381	20	section	section	NOUN
ftr-447	381	21	672(f)(2)(b	672(f)(2)(b	PROPN
ftr-447	381	22	)	)	PUNCT
ftr-447	381	23	also	also	ADV
ftr-447	381	24	provides	provide	VERB
ftr-447	381	25	that	that	SCONJ
ftr-447	381	26	the	the	DET
ftr-447	381	27	special	special	ADJ
ftr-447	381	28	rules	rule	NOUN
ftr-447	381	29	of	of	ADP
ftr-447	381	30	section	section	NOUN
ftr-447	381	31	672(f)(1	672(f)(1	NUM
ftr-447	381	32	)	)	PUNCT
ftr-447	381	33	do	do	AUX
ftr-447	381	34	not	not	PART
ftr-447	381	35	apply	apply	VERB
ftr-447	381	36	to	to	ADP
ftr-447	381	37	certain	certain	ADJ
ftr-447	381	38	revocable	revocable	ADJ
ftr-447	381	39	trusts	trust	NOUN
ftr-447	381	40	as	as	ADV
ftr-447	381	41	well	well	ADV
ftr-447	381	42	as	as	ADP
ftr-447	381	43	to	to	ADP
ftr-447	381	44	"	"	PUNCT
ftr-447	381	45	any	any	DET
ftr-447	381	46	portion	portion	NOUN
ftr-447	381	47	of	of	ADP
ftr-447	381	48	a	a	DET
ftr-447	381	49	trust	trust	NOUN
ftr-447	381	50	distributions	distribution	NOUN
ftr-447	381	51	from	from	ADP
ftr-447	381	52	which	which	PRON
ftr-447	381	53	are	be	AUX
ftr-447	381	54	taxable	taxable	ADJ
ftr-447	381	55	as	as	ADP
ftr-447	381	56	compensation	compensation	NOUN
ftr-447	381	57	for	for	ADP
ftr-447	381	58	services	service	NOUN
ftr-447	381	59	rendered	render	VERB
ftr-447	381	60	.	.	PUNCT
ftr-447	381	61	"	"	PUNCT
ftr-447	382	1	section	section	NOUN
ftr-447	382	2	672(f)(2)(b	672(f)(2)(b	NUM
ftr-447	382	3	)	)	PUNCT
ftr-447	382	4	's	's	PART
ftr-447	382	5	literal	literal	ADJ
ftr-447	382	6	language	language	NOUN
ftr-447	382	7	,	,	PUNCT
ftr-447	382	8	however	however	ADV
ftr-447	382	9	,	,	PUNCT
ftr-447	382	10	is	be	AUX
ftr-447	382	11	ambiguous	ambiguous	ADJ
ftr-447	382	12	.	.	PUNCT
ftr-447	383	1	indeed	indeed	ADV
ftr-447	383	2	,	,	PUNCT
ftr-447	383	3	there	there	PRON
ftr-447	383	4	was	be	VERB
ftr-447	383	5	some	some	DET
ftr-447	383	6	debate	debate	NOUN
ftr-447	383	7	among	among	ADP
ftr-447	383	8	practitioners	practitioner	NOUN
ftr-447	383	9	as	as	ADP
ftr-447	383	10	to	to	ADP
ftr-447	383	11	whether	whether	SCONJ
ftr-447	383	12	the	the	DET
ftr-447	383	13	statutory	statutory	ADJ
ftr-447	383	14	exception	exception	NOUN
ftr-447	383	15	applied	apply	VERB
ftr-447	383	16	merely	merely	ADV
ftr-447	383	17	to	to	ADP
ftr-447	383	18	rabbi	rabbi	ADJ
ftr-447	383	19	trusts	trust	NOUN
ftr-447	383	20	,	,	PUNCT
ftr-447	383	21	or	or	CCONJ
ftr-447	383	22	,	,	PUNCT
ftr-447	383	23	jointly	jointly	ADV
ftr-447	383	24	or	or	CCONJ
ftr-447	383	25	alternatively	alternatively	ADV
ftr-447	383	26	,	,	PUNCT
ftr-447	383	27	section	section	NOUN
ftr-447	383	28	402(b	402(b	PROPN
ftr-447	383	29	)	)	PUNCT
ftr-447	383	30	arrangements	arrangement	NOUN
ftr-447	383	31	particularly	particularly	ADV
ftr-447	383	32	given	give	VERB
ftr-447	383	33	the	the	DET
ftr-447	383	34	service	service	NOUN
ftr-447	383	35	's	's	PART
ftr-447	383	36	position	position	NOUN
ftr-447	383	37	in	in	ADP
ftr-447	383	38	prior	prior	ADJ
ftr-447	383	39	rulings	ruling	NOUN
ftr-447	383	40	that	that	SCONJ
ftr-447	383	41	grantor	grantor	NOUN
ftr-447	383	42	trusts	trust	NOUN
ftr-447	383	43	and	and	CCONJ
ftr-447	383	44	section	section	NOUN
ftr-447	383	45	402(b	402(b	PROPN
ftr-447	383	46	)	)	PUNCT
ftr-447	383	47	trusts	trust	NOUN
ftr-447	383	48	are	be	AUX
ftr-447	383	49	"	"	PUNCT
ftr-447	383	50	fundamentally	fundamentally	ADV
ftr-447	383	51	inconsistent	inconsistent	ADJ
ftr-447	383	52	"	"	PUNCT
ftr-447	383	53	and	and	CCONJ
ftr-447	383	54	,	,	PUNCT
ftr-447	383	55	thus	thus	ADV
ftr-447	383	56	,	,	PUNCT
ftr-447	383	57	should	should	AUX
ftr-447	383	58	be	be	AUX
ftr-447	383	59	taxed	tax	VERB
ftr-447	383	60	in	in	ADP
ftr-447	383	61	different	different	ADJ
ftr-447	383	62	ways	way	NOUN
ftr-447	383	63	.	.	PUNCT
ftr-447	384	1	because	because	SCONJ
ftr-447	384	2	of	of	ADP
ftr-447	384	3	the	the	DET
ftr-447	384	4	statutory	statutory	ADJ
ftr-447	384	5	language	language	NOUN
ftr-447	384	6	that	that	PRON
ftr-447	384	7	appears	appear	VERB
ftr-447	384	8	to	to	PART
ftr-447	384	9	concentrate	concentrate	VERB
ftr-447	384	10	on	on	ADP
ftr-447	384	11	the	the	DET
ftr-447	384	12	fact	fact	NOUN
ftr-447	384	13	that	that	SCONJ
ftr-447	384	14	the	the	DET
ftr-447	384	15	compensation	compensation	NOUN
ftr-447	384	16	is	be	AUX
ftr-447	384	17	taxable	taxable	ADJ
ftr-447	384	18	upon	upon	SCONJ
ftr-447	384	19	"	"	PUNCT
ftr-447	384	20	distribution	distribution	NOUN
ftr-447	384	21	,	,	PUNCT
ftr-447	384	22	"	"	PUNCT
ftr-447	384	23	it	it	PRON
ftr-447	384	24	would	would	AUX
ftr-447	384	25	seem	seem	VERB
ftr-447	384	26	that	that	SCONJ
ftr-447	384	27	rabbi	rabbi	ADJ
ftr-447	384	28	trusts	trust	NOUN
ftr-447	384	29	should	should	AUX
ftr-447	384	30	be	be	AUX
ftr-447	384	31	included	include	VERB
ftr-447	384	32	within	within	ADP
ftr-447	384	33	the	the	DET
ftr-447	384	34	statutory	statutory	ADJ
ftr-447	384	35	definition	definition	NOUN
ftr-447	384	36	.	.	PUNCT
ftr-447	385	1	however	however	ADV
ftr-447	385	2	,	,	PUNCT
ftr-447	385	3	it	it	PRON
ftr-447	385	4	is	be	AUX
ftr-447	385	5	unclear	unclear	ADJ
ftr-447	385	6	whether	whether	SCONJ
ftr-447	385	7	section	section	NOUN
ftr-447	385	8	402(b	402(b	PROPN
ftr-447	385	9	)	)	PUNCT
ftr-447	385	10	arrangements	arrangement	NOUN
ftr-447	385	11	were	be	AUX
ftr-447	385	12	also	also	ADV
ftr-447	385	13	intended	intend	VERB
ftr-447	385	14	to	to	PART
ftr-447	385	15	be	be	AUX
ftr-447	385	16	included	include	VERB
ftr-447	385	17	.	.	PUNCT
ftr-447	386	1	even	even	ADV
ftr-447	386	2	though	though	SCONJ
ftr-447	386	3	a	a	DET
ftr-447	386	4	beneficiary	beneficiary	NOUN
ftr-447	386	5	of	of	ADP
ftr-447	386	6	a	a	DET
ftr-447	386	7	section	section	NOUN
ftr-447	386	8	402(b	402(b	PROPN
ftr-447	386	9	)	)	PUNCT
ftr-447	386	10	arrangement	arrangement	NOUN
ftr-447	386	11	is	be	AUX
ftr-447	386	12	taxed	tax	VERB
ftr-447	386	13	when	when	SCONJ
ftr-447	386	14	his	his	PRON
ftr-447	386	15	rights	right	NOUN
ftr-447	386	16	in	in	ADP
ftr-447	386	17	the	the	DET
ftr-447	386	18	trust	trust	NOUN
ftr-447	386	19	property	property	NOUN
ftr-447	386	20	become	become	VERB
ftr-447	386	21	transferable	transferable	ADJ
ftr-447	386	22	,	,	PUNCT
ftr-447	386	23	there	there	PRON
ftr-447	386	24	are	be	VERB
ftr-447	386	25	also	also	ADV
ftr-447	386	26	provisions	provision	NOUN
ftr-447	386	27	for	for	ADP
ftr-447	386	28	tax	tax	NOUN
ftr-447	386	29	upon	upon	SCONJ
ftr-447	386	30	the	the	DET
ftr-447	386	31	distribution	distribution	NOUN
ftr-447	386	32	of	of	ADP
ftr-447	386	33	that	that	DET
ftr-447	386	34	property	property	NOUN
ftr-447	386	35	in	in	ADP
ftr-447	386	36	accordance	accordance	NOUN
ftr-447	386	37	with	with	ADP
ftr-447	386	38	section	section	NOUN
ftr-447	386	39	72	72	NUM
ftr-447	386	40	.	.	PUNCT
ftr-447	387	1	while	while	SCONJ
ftr-447	387	2	the	the	DET
ftr-447	387	3	small	small	ADJ
ftr-447	387	4	business	business	NOUN
ftr-447	387	5	job	job	NOUN
ftr-447	387	6	protection	protection	NOUN
ftr-447	387	7	act	act	NOUN
ftr-447	387	8	did	do	AUX
ftr-447	387	9	not	not	PART
ftr-447	387	10	itself	itself	PRON
ftr-447	387	11	address	address	VERB
ftr-447	387	12	the	the	DET
ftr-447	387	13	question	question	NOUN
ftr-447	387	14	,	,	PUNCT
ftr-447	387	15	the	the	DET
ftr-447	387	16	proposed	propose	VERB
ftr-447	387	17	regulations	regulation	NOUN
ftr-447	387	18	issued	issue	VERB
ftr-447	387	19	in	in	ADP
ftr-447	387	20	1997	1997	NUM
ftr-447	387	21	,	,	PUNCT
ftr-447	387	22	and	and	CCONJ
ftr-447	387	23	the	the	DET
ftr-447	387	24	final	final	ADJ
ftr-447	387	25	regulations	regulation	NOUN
ftr-447	387	26	provide	provide	VERB
ftr-447	387	27	greater	great	ADJ
ftr-447	387	28	clarity	clarity	NOUN
ftr-447	387	29	.	.	PUNCT
ftr-447	388	1	the	the	DET
ftr-447	388	2	proposed	propose	VERB
ftr-447	388	3	regulations	regulation	NOUN
ftr-447	388	4	(	(	PUNCT
ftr-447	388	5	and	and	CCONJ
ftr-447	388	6	their	their	PRON
ftr-447	388	7	preamble	preamble	NOUN
ftr-447	388	8	)	)	PUNCT
ftr-447	388	9	made	make	VERB
ftr-447	388	10	clear	clear	ADJ
ftr-447	388	11	,	,	PUNCT
ftr-447	388	12	and	and	CCONJ
ftr-447	388	13	the	the	DET
ftr-447	388	14	final	final	ADJ
ftr-447	388	15	regulations	regulation	NOUN
ftr-447	388	16	now	now	ADV
ftr-447	388	17	make	make	VERB
ftr-447	388	18	clear	clear	ADJ
ftr-447	388	19	that	that	SCONJ
ftr-447	388	20	both	both	DET
ftr-447	388	21	rabbi	rabbi	ADJ
ftr-447	388	22	trust	trust	NOUN
ftr-447	388	23	arrangements	arrangement	NOUN
ftr-447	388	24	with	with	ADP
ftr-447	388	25	foreign	foreign	ADJ
ftr-447	388	26	grantors	grantor	NOUN
ftr-447	388	27	and	and	CCONJ
ftr-447	388	28	most	most	ADV
ftr-447	388	29	secular	secular	ADJ
ftr-447	388	30	trusts	trust	NOUN
ftr-447	388	31	with	with	ADP
ftr-447	388	32	foreign	foreign	ADJ
ftr-447	388	33	grantors	grantor	NOUN
ftr-447	388	34	are	be	AUX
ftr-447	388	35	included	include	VERB
ftr-447	388	36	within	within	ADP
ftr-447	388	37	the	the	DET
ftr-447	388	38	statutory	statutory	ADJ
ftr-447	388	39	exception	exception	NOUN
ftr-447	388	40	.	.	PUNCT
ftr-447	389	1	in	in	ADP
ftr-447	389	2	particular	particular	ADJ
ftr-447	389	3	,	,	PUNCT
ftr-447	389	4	proposed	propose	VERB
ftr-447	389	5	regulations	regulation	NOUN
ftr-447	389	6	section	section	NOUN
ftr-447	389	7	1.672(f)-3(c)(2	1.672(f)-3(c)(2	NOUN
ftr-447	389	8	)	)	PUNCT
ftr-447	389	9	defined	define	VERB
ftr-447	389	10	a	a	DET
ftr-447	389	11	"	"	PUNCT
ftr-447	389	12	compensatory	compensatory	ADJ
ftr-447	389	13	trust	trust	NOUN
ftr-447	389	14	"	"	PUNCT
ftr-447	389	15	for	for	ADP
ftr-447	389	16	purposes	purpose	NOUN
ftr-447	389	17	of	of	ADP
ftr-447	389	18	section	section	NOUN
ftr-447	389	19	672(f	672(f	PROPN
ftr-447	389	20	)	)	PUNCT
ftr-447	389	21	not	not	PART
ftr-447	389	22	only	only	ADV
ftr-447	389	23	as	as	ADP
ftr-447	389	24	"	"	PUNCT
ftr-447	389	25	[	[	X
ftr-447	389	26	a	a	X
ftr-447	389	27	]	]	X
ftr-447	389	28	nonexempt	nonexempt	ADJ
ftr-447	389	29	employees	employee	NOUN
ftr-447	389	30	'	'	PART
ftr-447	389	31	trust	trust	NOUN
ftr-447	389	32	described	describe	VERB
ftr-447	389	33	in	in	ADP
ftr-447	389	34	section	section	NOUN
ftr-447	389	35	402(b	402(b	PROPN
ftr-447	389	36	)	)	PUNCT
ftr-447	389	37	(	(	PUNCT
ftr-447	389	38	see	see	VERB
ftr-447	389	39	sections	section	NOUN
ftr-447	389	40	1.671	1.671	NUM
ftr-447	389	41	-	-	SYM
ftr-447	389	42	1(g	1(g	NUM
ftr-447	389	43	)	)	PUNCT
ftr-447	389	44	and	and	CCONJ
ftr-447	389	45	(	(	PUNCT
ftr-447	389	46	h	h	NOUN
ftr-447	389	47	)	)	PUNCT
ftr-447	389	48	)	)	PUNCT
ftr-447	389	49	"	"	PUNCT
ftr-447	389	50	but	but	CCONJ
ftr-447	389	51	also	also	ADV
ftr-447	389	52	as	as	ADP
ftr-447	389	53	"	"	PUNCT
ftr-447	389	54	[	[	X
ftr-447	389	55	a	a	X
ftr-447	389	56	]	]	X
ftr-447	389	57	trust	trust	NOUN
ftr-447	389	58	that	that	PRON
ftr-447	389	59	would	would	AUX
ftr-447	389	60	be	be	AUX
ftr-447	389	61	a	a	DET
ftr-447	389	62	nonexempt	nonexempt	ADJ
ftr-447	389	63	employees	employee	NOUN
ftr-447	389	64	'	'	PART
ftr-447	389	65	trust	trust	NOUN
ftr-447	389	66	described	describe	VERB
ftr-447	389	67	in	in	ADP
ftr-447	389	68	section	section	NOUN
ftr-447	389	69	402(b	402(b	PROPN
ftr-447	389	70	)	)	PUNCT
ftr-447	389	71	but	but	CCONJ
ftr-447	389	72	for	for	ADP
ftr-447	389	73	the	the	DET
ftr-447	389	74	fact	fact	NOUN
ftr-447	389	75	that	that	SCONJ
ftr-447	389	76	the	the	DET
ftr-447	389	77	trust	trust	NOUN
ftr-447	389	78	's	's	PART
ftr-447	389	79	assets	asset	NOUN
ftr-447	389	80	are	be	AUX
ftr-447	389	81	not	not	PART
ftr-447	389	82	set	set	VERB
ftr-447	389	83	aside	aside	ADV
ftr-447	389	84	from	from	ADP
ftr-447	389	85	the	the	DET
ftr-447	389	86	claims	claim	NOUN
ftr-447	389	87	of	of	ADP
ftr-447	389	88	creditors	creditor	NOUN
ftr-447	389	89	of	of	ADP
ftr-447	389	90	the	the	DET
ftr-447	389	91	actual	actual	ADJ
ftr-447	389	92	or	or	CCONJ
ftr-447	389	93	deemed	deem	VERB
ftr-447	389	94	transferor	transferor	NOUN
ftr-447	389	95	"	"	PUNCT
ftr-447	389	96	under	under	ADP
ftr-447	389	97	section	section	NOUN
ftr-447	389	98	1.83	1.83	NUM
ftr-447	389	99	-	-	SYM
ftr-447	389	100	3(e	3(e	NUM
ftr-447	389	101	)	)	PUNCT
ftr-447	389	102	.	.	PUNCT
ftr-447	390	1	the	the	DET
ftr-447	390	2	service	service	NOUN
ftr-447	390	3	has	have	AUX
ftr-447	390	4	clarified	clarify	VERB
ftr-447	390	5	in	in	ADP
ftr-447	390	6	the	the	DET
ftr-447	390	7	final	final	ADJ
ftr-447	390	8	regulations	regulation	NOUN
ftr-447	390	9	that	that	PRON
ftr-447	390	10	such	such	ADJ
ftr-447	390	11	excluded	exclude	VERB
ftr-447	390	12	compensatory	compensatory	ADJ
ftr-447	390	13	arrangements	arrangement	NOUN
ftr-447	390	14	include	include	VERB
ftr-447	390	15	those	those	DET
ftr-447	390	16	plans	plan	NOUN
ftr-447	390	17	that	that	PRON
ftr-447	390	18	are	be	AUX
ftr-447	390	19	created	create	VERB
ftr-447	390	20	on	on	ADP
ftr-447	390	21	behalf	behalf	NOUN
ftr-447	390	22	of	of	ADP
ftr-447	390	23	self	self	NOUN
ftr-447	390	24	-	-	PUNCT
ftr-447	390	25	employed	employ	VERB
ftr-447	390	26	individuals	individual	NOUN
ftr-447	390	27	.	.	PUNCT
ftr-447	391	1	consequently	consequently	ADV
ftr-447	391	2	,	,	PUNCT
ftr-447	391	3	final	final	ADJ
ftr-447	391	4	regulations	regulation	NOUN
ftr-447	391	5	section	section	NOUN
ftr-447	391	6	1.672(f)-3(c	1.672(f)-3(c	NUM
ftr-447	391	7	)	)	PUNCT
ftr-447	391	8	provides	provide	VERB
ftr-447	391	9	that	that	SCONJ
ftr-447	391	10	the	the	DET
ftr-447	391	11	general	general	ADJ
ftr-447	391	12	rules	rule	NOUN
ftr-447	391	13	of	of	ADP
ftr-447	391	14	section	section	NOUN
ftr-447	391	15	672(f	672(f	PROPN
ftr-447	391	16	)	)	PUNCT
ftr-447	391	17	do	do	AUX
ftr-447	391	18	not	not	PART
ftr-447	391	19	apply	apply	VERB
ftr-447	391	20	to	to	ADP
ftr-447	391	21	(	(	PUNCT
ftr-447	391	22	1	1	X
ftr-447	391	23	)	)	PUNCT
ftr-447	391	24	a	a	DET
ftr-447	391	25	nonexempt	nonexempt	ADJ
ftr-447	391	26	employees	employee	NOUN
ftr-447	391	27	'	'	PART
ftr-447	391	28	trust	trust	NOUN
ftr-447	391	29	described	describe	VERB
ftr-447	391	30	in	in	ADP
ftr-447	391	31	section	section	NOUN
ftr-447	391	32	402(b	402(b	PROPN
ftr-447	391	33	)	)	PUNCT
ftr-447	391	34	,	,	PUNCT
ftr-447	391	35	including	include	VERB
ftr-447	391	36	a	a	DET
ftr-447	391	37	trust	trust	NOUN
ftr-447	391	38	created	create	VERB
ftr-447	391	39	on	on	ADP
ftr-447	391	40	behalf	behalf	NOUN
ftr-447	391	41	of	of	ADP
ftr-447	391	42	a	a	DET
ftr-447	391	43	self	self	NOUN
ftr-447	391	44	-	-	PUNCT
ftr-447	391	45	employed	employ	VERB
ftr-447	391	46	individual	individual	NOUN
ftr-447	391	47	;	;	PUNCT
ftr-447	391	48	and	and	CCONJ
ftr-447	391	49	(	(	PUNCT
ftr-447	391	50	2	2	X
ftr-447	391	51	)	)	PUNCT
ftr-447	391	52	a	a	DET
ftr-447	391	53	trust	trust	NOUN
ftr-447	391	54	,	,	PUNCT
ftr-447	391	55	including	include	VERB
ftr-447	391	56	a	a	DET
ftr-447	391	57	trust	trust	NOUN
ftr-447	391	58	created	create	VERB
ftr-447	391	59	on	on	ADP
ftr-447	391	60	behalf	behalf	NOUN
ftr-447	391	61	of	of	ADP
ftr-447	391	62	a	a	DET
ftr-447	391	63	self	self	NOUN
ftr-447	391	64	-	-	PUNCT
ftr-447	391	65	employed	employ	VERB
ftr-447	391	66	individual	individual	NOUN
ftr-447	391	67	,	,	PUNCT
ftr-447	391	68	that	that	PRON
ftr-447	391	69	would	would	AUX
ftr-447	391	70	be	be	AUX
ftr-447	391	71	a	a	DET
ftr-447	391	72	nonexempt	nonexempt	ADJ
ftr-447	391	73	employees	employee	NOUN
ftr-447	391	74	'	'	PART
ftr-447	391	75	trust	trust	NOUN
ftr-447	391	76	described	describe	VERB
ftr-447	391	77	in	in	ADP
ftr-447	391	78	section	section	NOUN
ftr-447	391	79	402(b	402(b	PROPN
ftr-447	391	80	)	)	PUNCT
ftr-447	391	81	but	but	CCONJ
ftr-447	391	82	for	for	ADP
ftr-447	391	83	the	the	DET
ftr-447	391	84	fact	fact	NOUN
ftr-447	391	85	that	that	SCONJ
ftr-447	391	86	the	the	DET
ftr-447	391	87	trust	trust	NOUN
ftr-447	391	88	's	's	PART
ftr-447	391	89	assets	asset	NOUN
ftr-447	391	90	are	be	AUX
ftr-447	391	91	not	not	PART
ftr-447	391	92	set	set	VERB
ftr-447	391	93	aside	aside	ADV
ftr-447	391	94	from	from	ADP
ftr-447	391	95	the	the	DET
ftr-447	391	96	claims	claim	NOUN
ftr-447	391	97	of	of	ADP
ftr-447	391	98	creditors	creditor	NOUN
ftr-447	391	99	of	of	ADP
ftr-447	391	100	the	the	DET
ftr-447	391	101	actual	actual	ADJ
ftr-447	391	102	or	or	CCONJ
ftr-447	391	103	deemed	deem	VERB
ftr-447	391	104	transferor	transferor	NOUN
ftr-447	391	105	within	within	ADP
ftr-447	391	106	the	the	DET
ftr-447	391	107	meaning	meaning	NOUN
ftr-447	391	108	of	of	ADP
ftr-447	391	109	section	section	NOUN
ftr-447	391	110	1.83	1.83	NUM
ftr-447	391	111	-	-	SYM
ftr-447	391	112	3	3	NUM
ftr-447	391	113	.	.	PUNCT
ftr-447	392	1	consequently	consequently	ADV
ftr-447	392	2	,	,	PUNCT
ftr-447	392	3	under	under	ADP
ftr-447	392	4	the	the	DET
ftr-447	392	5	final	final	ADJ
ftr-447	392	6	regulatory	regulatory	ADJ
ftr-447	392	7	provision	provision	NOUN
ftr-447	392	8	,	,	PUNCT
ftr-447	392	9	foreign	foreign	ADJ
ftr-447	392	10	compensatory	compensatory	NOUN
ftr-447	392	11	trusts	trust	NOUN
ftr-447	392	12	are	be	AUX
ftr-447	392	13	not	not	PART
ftr-447	392	14	generally	generally	ADV
ftr-447	392	15	subject	subject	ADJ
ftr-447	392	16	to	to	ADP
ftr-447	392	17	19991	19991	NUM
ftr-447	392	18	florida	florida	PROPN
ftr-447	392	19	tax	tax	NOUN
ftr-447	392	20	review	review	NOUN
ftr-447	392	21	section	section	NOUN
ftr-447	392	22	672(f	672(f	NUM
ftr-447	392	23	)	)	PUNCT
ftr-447	392	24	,	,	PUNCT
ftr-447	392	25	and	and	CCONJ
ftr-447	392	26	thus	thus	ADV
ftr-447	392	27	,	,	PUNCT
ftr-447	392	28	ignoring	ignore	VERB
ftr-447	392	29	any	any	DET
ftr-447	392	30	other	other	ADJ
ftr-447	392	31	provision	provision	NOUN
ftr-447	392	32	of	of	ADP
ftr-447	392	33	the	the	DET
ftr-447	392	34	regulations	regulation	NOUN
ftr-447	392	35	,	,	PUNCT
ftr-447	392	36	foreign	foreign	ADJ
ftr-447	392	37	grantors	grantor	NOUN
ftr-447	392	38	will	will	AUX
ftr-447	392	39	continue	continue	VERB
ftr-447	392	40	to	to	PART
ftr-447	392	41	be	be	AUX
ftr-447	392	42	taxed	tax	VERB
ftr-447	392	43	as	as	ADP
ftr-447	392	44	"	"	PUNCT
ftr-447	392	45	owners	owner	NOUN
ftr-447	392	46	"	"	PUNCT
ftr-447	392	47	of	of	ADP
ftr-447	392	48	the	the	DET
ftr-447	392	49	trust	trust	NOUN
ftr-447	392	50	consistent	consistent	ADJ
ftr-447	392	51	with	with	ADP
ftr-447	392	52	sections	section	NOUN
ftr-447	392	53	671	671	NUM
ftr-447	392	54	through	through	ADP
ftr-447	392	55	677	677	NUM
ftr-447	392	56	.	.	PUNCT
ftr-447	393	1	in	in	ADP
ftr-447	393	2	the	the	DET
ftr-447	393	3	case	case	NOUN
ftr-447	393	4	of	of	ADP
ftr-447	393	5	foreign	foreign	ADJ
ftr-447	393	6	rabbi	rabbi	ADJ
ftr-447	393	7	trusts	trust	NOUN
ftr-447	393	8	,	,	PUNCT
ftr-447	393	9	therefore	therefore	ADV
ftr-447	393	10	,	,	PUNCT
ftr-447	393	11	because	because	SCONJ
ftr-447	393	12	the	the	DET
ftr-447	393	13	grantor	grantor	NOUN
ftr-447	393	14	presumably	presumably	ADV
ftr-447	393	15	retains	retain	VERB
ftr-447	393	16	a	a	DET
ftr-447	393	17	power	power	NOUN
ftr-447	393	18	described	describe	VERB
ftr-447	393	19	under	under	ADP
ftr-447	393	20	section	section	NOUN
ftr-447	393	21	677	677	NUM
ftr-447	393	22	,	,	PUNCT
ftr-447	393	23	the	the	DET
ftr-447	393	24	foreign	foreign	ADJ
ftr-447	393	25	owner	owner	NOUN
ftr-447	393	26	would	would	AUX
ftr-447	393	27	be	be	AUX
ftr-447	393	28	subject	subject	ADJ
ftr-447	393	29	to	to	ADP
ftr-447	393	30	tax	tax	NOUN
ftr-447	393	31	on	on	ADP
ftr-447	393	32	all	all	DET
ftr-447	393	33	items	item	NOUN
ftr-447	393	34	of	of	ADP
ftr-447	393	35	income	income	NOUN
ftr-447	393	36	of	of	ADP
ftr-447	393	37	the	the	DET
ftr-447	393	38	trust	trust	NOUN
ftr-447	393	39	,	,	PUNCT
ftr-447	393	40	depending	depend	VERB
ftr-447	393	41	again	again	ADV
ftr-447	393	42	,	,	PUNCT
ftr-447	393	43	for	for	ADP
ftr-447	393	44	u.s	u.s	PROPN
ftr-447	393	45	.	.	PROPN
ftr-447	393	46	tax	tax	NOUN
ftr-447	393	47	purposes	purpose	NOUN
ftr-447	393	48	,	,	PUNCT
ftr-447	393	49	on	on	ADP
ftr-447	393	50	the	the	DET
ftr-447	393	51	activity	activity	NOUN
ftr-447	393	52	of	of	ADP
ftr-447	393	53	the	the	DET
ftr-447	393	54	foreign	foreign	ADJ
ftr-447	393	55	owner	owner	NOUN
ftr-447	393	56	and	and	CCONJ
ftr-447	393	57	the	the	DET
ftr-447	393	58	source	source	NOUN
ftr-447	393	59	of	of	ADP
ftr-447	393	60	the	the	DET
ftr-447	393	61	income	income	NOUN
ftr-447	393	62	.	.	PUNCT
ftr-447	394	1	it	it	PRON
ftr-447	394	2	is	be	AUX
ftr-447	394	3	noteworthy	noteworthy	ADJ
ftr-447	394	4	,	,	PUNCT
ftr-447	394	5	however	however	ADV
ftr-447	394	6	,	,	PUNCT
ftr-447	394	7	that	that	SCONJ
ftr-447	394	8	the	the	DET
ftr-447	394	9	proposed	propose	VERB
ftr-447	394	10	regulations	regulation	NOUN
ftr-447	394	11	and	and	CCONJ
ftr-447	394	12	the	the	DET
ftr-447	394	13	preamble	preamble	NOUN
ftr-447	394	14	to	to	ADP
ftr-447	394	15	both	both	DET
ftr-447	394	16	the	the	DET
ftr-447	394	17	proposed	propose	VERB
ftr-447	394	18	and	and	CCONJ
ftr-447	394	19	final	final	ADJ
ftr-447	394	20	regulations	regulation	NOUN
ftr-447	394	21	specifically	specifically	ADV
ftr-447	394	22	make	make	VERB
ftr-447	394	23	reference	reference	NOUN
ftr-447	394	24	to	to	ADP
ftr-447	394	25	proposed	propose	VERB
ftr-447	394	26	regulations	regulation	NOUN
ftr-447	394	27	sections	section	NOUN
ftr-447	394	28	1.671	1.671	NUM
ftr-447	394	29	-1	-1	SYM
ftr-447	394	30	(	(	PUNCT
ftr-447	394	31	g	g	NOUN
ftr-447	394	32	)	)	PUNCT
ftr-447	394	33	&	&	CCONJ
ftr-447	394	34	(	(	PUNCT
ftr-447	394	35	h	h	NOUN
ftr-447	394	36	)	)	PUNCT
ftr-447	394	37	in	in	ADP
ftr-447	394	38	the	the	DET
ftr-447	394	39	context	context	NOUN
ftr-447	394	40	of	of	ADP
ftr-447	394	41	section	section	NOUN
ftr-447	394	42	402(b	402(b	PROPN
ftr-447	394	43	)	)	PUNCT
ftr-447	394	44	arrangements	arrangement	NOUN
ftr-447	394	45	.	.	PUNCT
ftr-447	395	1	these	these	DET
ftr-447	395	2	provisions	provision	NOUN
ftr-447	395	3	are	be	AUX
ftr-447	395	4	discussed	discuss	VERB
ftr-447	395	5	in	in	ADP
ftr-447	395	6	greater	great	ADJ
ftr-447	395	7	detail	detail	NOUN
ftr-447	395	8	below	below	ADV
ftr-447	395	9	.	.	PUNCT
ftr-447	396	1	c.	c.	PROPN
ftr-447	396	2	turning	turn	VERB
ftr-447	396	3	foreign	foreign	ADJ
ftr-447	396	4	section	section	NOUN
ftr-447	396	5	402(b	402(b	PROPN
ftr-447	396	6	)	)	PUNCT
ftr-447	396	7	trusts	trust	NOUN
ftr-447	396	8	into	into	ADP
ftr-447	396	9	grantor	grantor	NOUN
ftr-447	396	10	trusts	trust	NOUN
ftr-447	396	11	:	:	PUNCT
ftr-447	396	12	the	the	DET
ftr-447	396	13	"	"	PUNCT
ftr-447	396	14	overfunded	overfunded	ADJ
ftr-447	396	15	"	"	PUNCT
ftr-447	396	16	tests	test	NOUN
ftr-447	396	17	1	1	NUM
ftr-447	396	18	.	.	PUNCT
ftr-447	397	1	requirements	requirement	NOUN
ftr-447	397	2	for	for	ADP
ftr-447	397	3	foreign	foreign	ADJ
ftr-447	397	4	section	section	NOUN
ftr-447	397	5	402(b	402(b	PROPN
ftr-447	397	6	)	)	PUNCT
ftr-447	397	7	non	non	ADJ
ftr-447	397	8	-	-	NOUN
ftr-447	397	9	grantor	grantor	ADJ
ftr-447	397	10	trust	trust	NOUN
ftr-447	397	11	treatment.-under	treatment.-under	PROPN
ftr-447	397	12	proposed	propose	VERB
ftr-447	397	13	regulations	regulation	NOUN
ftr-447	397	14	issued	issue	VERB
ftr-447	397	15	under	under	ADP
ftr-447	397	16	section	section	NOUN
ftr-447	397	17	671	671	NUM
ftr-447	397	18	on	on	ADP
ftr-447	397	19	september	september	PROPN
ftr-447	397	20	27	27	NUM
ftr-447	397	21	,	,	PUNCT
ftr-447	397	22	1996	1996	NUM
ftr-447	397	23	,	,	PUNCT
ftr-447	397	24	certain	certain	ADJ
ftr-447	397	25	foreign	foreign	ADJ
ftr-447	397	26	secular	secular	ADJ
ftr-447	397	27	section	section	NOUN
ftr-447	397	28	402(b	402(b	PROPN
ftr-447	397	29	)	)	PUNCT
ftr-447	397	30	trusts	trust	NOUN
ftr-447	397	31	are	be	AUX
ftr-447	397	32	subject	subject	ADJ
ftr-447	397	33	to	to	ADP
ftr-447	397	34	additional	additional	ADJ
ftr-447	397	35	rules	rule	NOUN
ftr-447	397	36	.	.	PUNCT
ftr-447	398	1	assuming	assume	VERB
ftr-447	398	2	these	these	DET
ftr-447	398	3	proposed	propose	VERB
ftr-447	398	4	regulations	regulation	NOUN
ftr-447	398	5	are	be	AUX
ftr-447	398	6	enacted	enact	VERB
ftr-447	398	7	in	in	ADP
ftr-447	398	8	their	their	PRON
ftr-447	398	9	currently	currently	ADV
ftr-447	398	10	proposed	propose	VERB
ftr-447	398	11	form	form	NOUN
ftr-447	398	12	,	,	PUNCT
ftr-447	398	13	they	they	PRON
ftr-447	398	14	will	will	AUX
ftr-447	398	15	be	be	AUX
ftr-447	398	16	effective	effective	ADJ
ftr-447	398	17	with	with	ADP
ftr-447	398	18	respect	respect	NOUN
ftr-447	398	19	to	to	ADP
ftr-447	398	20	taxable	taxable	ADJ
ftr-447	398	21	years	year	NOUN
ftr-447	398	22	ending	end	VERB
ftr-447	398	23	after	after	ADP
ftr-447	398	24	september	september	PROPN
ftr-447	398	25	27	27	NUM
ftr-447	398	26	,	,	PUNCT
ftr-447	398	27	1996	1996	NUM
ftr-447	398	28	.	.	PUNCT
ftr-447	399	1	proposed	propose	VERB
ftr-447	399	2	regulations	regulation	NOUN
ftr-447	399	3	section	section	VERB
ftr-447	399	4	1.671	1.671	NUM
ftr-447	399	5	-	-	PUNCT
ftr-447	399	6	1(h	1(h	NUM
ftr-447	399	7	)	)	PUNCT
ftr-447	399	8	states	state	NOUN
ftr-447	399	9	in	in	ADP
ftr-447	399	10	relevant	relevant	ADJ
ftr-447	399	11	part	part	NOUN
ftr-447	399	12	:	:	PUNCT
ftr-447	400	1	[	[	X
ftr-447	400	2	e]xcept	e]xcept	PUNCT
ftr-447	400	3	as	as	SCONJ
ftr-447	400	4	provided	provide	VERB
ftr-447	400	5	under	under	ADP
ftr-447	400	6	section	section	NOUN
ftr-447	400	7	679	679	NUM
ftr-447	400	8	or	or	CCONJ
ftr-447	400	9	as	as	SCONJ
ftr-447	400	10	provided	provide	VERB
ftr-447	400	11	under	under	ADP
ftr-447	400	12	this	this	DET
ftr-447	400	13	paragraph	paragraph	NOUN
ftr-447	400	14	(	(	PUNCT
ftr-447	400	15	h)(1	h)(1	PROPN
ftr-447	400	16	)	)	PUNCT
ftr-447	400	17	,	,	PUNCT
ftr-447	400	18	an	an	DET
ftr-447	400	19	employer	employer	NOUN
ftr-447	400	20	is	be	AUX
ftr-447	400	21	not	not	PART
ftr-447	400	22	treated	treat	VERB
ftr-447	400	23	as	as	ADP
ftr-447	400	24	an	an	DET
ftr-447	400	25	owner	owner	NOUN
ftr-447	400	26	of	of	ADP
ftr-447	400	27	any	any	DET
ftr-447	400	28	portion	portion	NOUN
ftr-447	400	29	of	of	ADP
ftr-447	400	30	a	a	DET
ftr-447	400	31	foreign	foreign	ADJ
ftr-447	400	32	employee	employee	NOUN
ftr-447	400	33	's	's	PART
ftr-447	400	34	trust	trust	NOUN
ftr-447	400	35	(	(	PUNCT
ftr-447	400	36	as	as	SCONJ
ftr-447	400	37	defined	define	VERB
ftr-447	400	38	in	in	ADP
ftr-447	400	39	paragraph	paragraph	NOUN
ftr-447	400	40	(	(	PUNCT
ftr-447	400	41	h)(2	h)(2	NOUN
ftr-447	400	42	)	)	PUNCT
ftr-447	400	43	of	of	ADP
ftr-447	400	44	this	this	DET
ftr-447	400	45	section	section	NOUN
ftr-447	400	46	)	)	PUNCT
ftr-447	400	47	regardless	regardless	ADV
ftr-447	400	48	of	of	ADP
ftr-447	400	49	whether	whether	SCONJ
ftr-447	400	50	the	the	DET
ftr-447	400	51	employer	employer	NOUN
ftr-447	400	52	has	have	AUX
ftr-447	400	53	a	a	DET
ftr-447	400	54	power	power	NOUN
ftr-447	400	55	or	or	CCONJ
ftr-447	400	56	interest	interest	NOUN
ftr-447	400	57	described	describe	VERB
ftr-447	400	58	in	in	ADP
ftr-447	400	59	sections	section	NOUN
ftr-447	400	60	673	673	NUM
ftr-447	400	61	through	through	ADP
ftr-447	400	62	677	677	NUM
ftr-447	400	63	over	over	ADP
ftr-447	400	64	any	any	DET
ftr-447	400	65	portion	portion	NOUN
ftr-447	400	66	of	of	ADP
ftr-447	400	67	the	the	DET
ftr-447	400	68	trust	trust	NOUN
ftr-447	400	69	.	.	PUNCT
ftr-447	401	1	proposed	propose	VERB
ftr-447	401	2	regulations	regulation	NOUN
ftr-447	401	3	section	section	VERB
ftr-447	401	4	1.671	1.671	NUM
ftr-447	401	5	-	-	PUNCT
ftr-447	401	6	1(h)(2	1(h)(2	NUM
ftr-447	401	7	)	)	PUNCT
ftr-447	401	8	defines	define	VERB
ftr-447	401	9	a	a	DET
ftr-447	401	10	"	"	PUNCT
ftr-447	401	11	foreign	foreign	ADJ
ftr-447	401	12	employees	employee	NOUN
ftr-447	401	13	'	'	PART
ftr-447	401	14	trust	trust	NOUN
ftr-447	401	15	"	"	PUNCT
ftr-447	401	16	for	for	ADP
ftr-447	401	17	these	these	DET
ftr-447	401	18	purposes	purpose	NOUN
ftr-447	401	19	as	as	ADP
ftr-447	401	20	a	a	DET
ftr-447	401	21	nonexempt	nonexempt	ADJ
ftr-447	401	22	employees	employee	NOUN
ftr-447	401	23	'	'	PART
ftr-447	401	24	trust	trust	NOUN
ftr-447	401	25	described	describe	VERB
ftr-447	401	26	in	in	ADP
ftr-447	401	27	section	section	NOUN
ftr-447	401	28	402(b	402(b	PROPN
ftr-447	401	29	)	)	PUNCT
ftr-447	401	30	that	that	PRON
ftr-447	401	31	is	be	AUX
ftr-447	401	32	part	part	NOUN
ftr-447	401	33	of	of	ADP
ftr-447	401	34	a	a	DET
ftr-447	401	35	deferred	defer	VERB
ftr-447	401	36	compensation	compensation	NOUN
ftr-447	401	37	plan	plan	NOUN
ftr-447	401	38	and	and	CCONJ
ftr-447	401	39	that	that	PRON
ftr-447	401	40	is	be	AUX
ftr-447	401	41	a	a	DET
ftr-447	401	42	foreign	foreign	ADJ
ftr-447	401	43	trust	trust	NOUN
ftr-447	401	44	within	within	ADP
ftr-447	401	45	the	the	DET
ftr-447	401	46	meaning	meaning	NOUN
ftr-447	401	47	of	of	ADP
ftr-447	401	48	section	section	NOUN
ftr-447	401	49	7701(a)(3	7701(a)(3	NUM
ftr-447	401	50	1	1	NUM
ftr-447	401	51	)	)	PUNCT
ftr-447	401	52	.	.	PUNCT
ftr-447	402	1	thus	thus	ADV
ftr-447	402	2	,	,	PUNCT
ftr-447	402	3	at	at	ADP
ftr-447	402	4	first	first	ADJ
ftr-447	402	5	glance	glance	NOUN
ftr-447	402	6	,	,	PUNCT
ftr-447	402	7	the	the	DET
ftr-447	402	8	proposed	propose	VERB
ftr-447	402	9	regulations	regulation	NOUN
ftr-447	402	10	generally	generally	ADV
ftr-447	402	11	restate	restate	VERB
ftr-447	402	12	the	the	DET
ftr-447	402	13	service	service	NOUN
ftr-447	402	14	's	's	PART
ftr-447	402	15	long	long	ADV
ftr-447	402	16	-	-	PUNCT
ftr-447	402	17	standing	stand	VERB
ftr-447	402	18	position	position	NOUN
ftr-447	402	19	that	that	PRON
ftr-447	402	20	section	section	NOUN
ftr-447	402	21	402(b	402(b	PROPN
ftr-447	402	22	)	)	PUNCT
ftr-447	402	23	deferred	defer	VERB
ftr-447	402	24	compensatory	compensatory	ADJ
ftr-447	402	25	arrangements	arrangement	NOUN
ftr-447	402	26	are	be	AUX
ftr-447	402	27	"	"	PUNCT
ftr-447	402	28	fundamentally	fundamentally	ADV
ftr-447	402	29	inconsistent	inconsistent	ADJ
ftr-447	402	30	"	"	PUNCT
ftr-447	402	31	with	with	ADP
ftr-447	402	32	the	the	DET
ftr-447	402	33	grantor	grantor	NOUN
ftr-447	402	34	trust	trust	NOUN
ftr-447	402	35	rules	rule	NOUN
ftr-447	402	36	.	.	PUNCT
ftr-447	403	1	this	this	DET
ftr-447	403	2	seemingly	seemingly	ADV
ftr-447	403	3	simplistic	simplistic	ADJ
ftr-447	403	4	synopsis	synopsis	NOUN
ftr-447	403	5	,	,	PUNCT
ftr-447	403	6	however	however	ADV
ftr-447	403	7	,	,	PUNCT
ftr-447	403	8	may	may	AUX
ftr-447	403	9	require	require	VERB
ftr-447	403	10	additional	additional	ADJ
ftr-447	403	11	elaboration	elaboration	NOUN
ftr-447	403	12	.	.	PUNCT
ftr-447	404	1	in	in	ADP
ftr-447	404	2	particular	particular	ADJ
ftr-447	404	3	,	,	PUNCT
ftr-447	404	4	in	in	ADP
ftr-447	404	5	order	order	NOUN
ftr-447	404	6	to	to	PART
ftr-447	404	7	secure	secure	VERB
ftr-447	404	8	such	such	ADJ
ftr-447	404	9	treatment	treatment	NOUN
ftr-447	404	10	,	,	PUNCT
ftr-447	404	11	the	the	DET
ftr-447	404	12	proposed	propose	VERB
ftr-447	404	13	regulations	regulation	NOUN
ftr-447	404	14	require	require	VERB
ftr-447	404	15	meeting	meet	VERB
ftr-447	404	16	five	five	NUM
ftr-447	404	17	conditions	condition	NOUN
ftr-447	404	18	.	.	PUNCT
ftr-447	405	1	first	first	ADV
ftr-447	405	2	,	,	PUNCT
ftr-447	405	3	the	the	DET
ftr-447	405	4	arrangement	arrangement	NOUN
ftr-447	405	5	must	must	AUX
ftr-447	405	6	be	be	AUX
ftr-447	405	7	a	a	DET
ftr-447	405	8	trust	trust	NOUN
ftr-447	405	9	.	.	PUNCT
ftr-447	406	1	most	most	ADJ
ftr-447	406	2	deferred	defer	VERB
ftr-447	406	3	compensation	compensation	NOUN
ftr-447	406	4	arrangements	arrangement	NOUN
ftr-447	406	5	that	that	PRON
ftr-447	406	6	intend	intend	VERB
ftr-447	406	7	to	to	PART
ftr-447	406	8	make	make	VERB
ftr-447	406	9	use	use	NOUN
ftr-447	406	10	of	of	ADP
ftr-447	406	11	trusts	trust	NOUN
ftr-447	406	12	actually	actually	ADV
ftr-447	406	13	meet	meet	VERB
ftr-447	406	14	the	the	DET
ftr-447	406	15	formal	formal	ADJ
ftr-447	406	16	requirements	requirement	NOUN
ftr-447	406	17	of	of	ADP
ftr-447	406	18	using	use	VERB
ftr-447	406	19	a	a	DET
ftr-447	406	20	trust	trust	NOUN
ftr-447	406	21	.	.	PUNCT
ftr-447	407	1	pursuant	pursuant	ADJ
ftr-447	407	2	to	to	ADP
ftr-447	407	3	regulations	regulation	NOUN
ftr-447	407	4	section	section	NOUN
ftr-447	407	5	301.7701	301.7701	NUM
ftr-447	407	6	-	-	SYM
ftr-447	407	7	4	4	NUM
ftr-447	407	8	,	,	PUNCT
ftr-447	407	9	however	however	ADV
ftr-447	407	10	,	,	PUNCT
ftr-447	407	11	certain	certain	ADJ
ftr-447	407	12	arrangements	arrangement	NOUN
ftr-447	407	13	that	that	PRON
ftr-447	407	14	do	do	AUX
ftr-447	407	15	not	not	PART
ftr-447	407	16	vest	vest	VERB
ftr-447	407	17	trustees	trustee	NOUN
ftr-447	407	18	with	with	ADP
ftr-447	407	19	the	the	DET
ftr-447	407	20	responsibility	responsibility	NOUN
ftr-447	407	21	[	[	X
ftr-447	407	22	vol	vol	NOUN
ftr-447	407	23	4:6	4:6	NUM
ftr-447	407	24	recent	recent	ADJ
ftr-447	407	25	changes	change	NOUN
ftr-447	407	26	for	for	ADP
ftr-447	407	27	foreign	foreign	ADJ
ftr-447	407	28	compensatory	compensatory	ADJ
ftr-447	407	29	trists	trist	NOUN
ftr-447	407	30	of	of	ADP
ftr-447	407	31	protecting	protect	VERB
ftr-447	407	32	the	the	DET
ftr-447	407	33	trust	trust	NOUN
ftr-447	407	34	's	's	PART
ftr-447	407	35	property	property	NOUN
ftr-447	407	36	on	on	ADP
ftr-447	407	37	behalf	behalf	NOUN
ftr-447	407	38	of	of	ADP
ftr-447	407	39	designated	designate	VERB
ftr-447	407	40	beneficiaries	beneficiary	NOUN
ftr-447	407	41	and	and	CCONJ
ftr-447	407	42	which	which	PRON
ftr-447	407	43	are	be	AUX
ftr-447	407	44	more	more	ADJ
ftr-447	407	45	in	in	ADP
ftr-447	407	46	the	the	DET
ftr-447	407	47	nature	nature	NOUN
ftr-447	407	48	of	of	ADP
ftr-447	407	49	associations	association	NOUN
ftr-447	407	50	or	or	CCONJ
ftr-447	407	51	for	for	ADP
ftr-447	407	52	-	-	PUNCT
ftr-447	407	53	profit	profit	NOUN
ftr-447	407	54	joint	joint	ADJ
ftr-447	407	55	enterprises	enterprise	NOUN
ftr-447	407	56	will	will	AUX
ftr-447	407	57	not	not	PART
ftr-447	407	58	be	be	AUX
ftr-447	407	59	considered	consider	VERB
ftr-447	407	60	trusts	trust	NOUN
ftr-447	407	61	.	.	PUNCT
ftr-447	408	1	accordingly	accordingly	ADV
ftr-447	408	2	,	,	PUNCT
ftr-447	408	3	such	such	ADJ
ftr-447	408	4	arrangements	arrangement	NOUN
ftr-447	408	5	would	would	AUX
ftr-447	408	6	not	not	PART
ftr-447	408	7	be	be	AUX
ftr-447	408	8	considered	consider	VERB
ftr-447	408	9	to	to	PART
ftr-447	408	10	qualify	qualify	VERB
ftr-447	408	11	under	under	ADP
ftr-447	408	12	the	the	DET
ftr-447	408	13	proposed	propose	VERB
ftr-447	408	14	regulations	regulation	NOUN
ftr-447	408	15	.	.	PUNCT
ftr-447	409	1	nor	nor	CCONJ
ftr-447	409	2	,	,	PUNCT
ftr-447	409	3	however	however	ADV
ftr-447	409	4	,	,	PUNCT
ftr-447	409	5	would	would	AUX
ftr-447	409	6	they	they	PRON
ftr-447	409	7	be	be	AUX
ftr-447	409	8	likely	likely	ADJ
ftr-447	409	9	to	to	PART
ftr-447	409	10	qualify	qualify	VERB
ftr-447	409	11	as	as	ADP
ftr-447	409	12	grantor	grantor	NOUN
ftr-447	409	13	trusts	trust	NOUN
ftr-447	409	14	under	under	ADP
ftr-447	409	15	subpart	subpart	NOUN
ftr-447	409	16	e	e	NOUN
ftr-447	409	17	of	of	ADP
ftr-447	409	18	subchapter	subchapter	NOUN
ftr-447	409	19	j	j	PROPN
ftr-447	409	20	of	of	ADP
ftr-447	409	21	the	the	DET
ftr-447	409	22	code	code	NOUN
ftr-447	409	23	.	.	PUNCT
ftr-447	410	1	second	second	ADJ
ftr-447	410	2	,	,	PUNCT
ftr-447	410	3	the	the	DET
ftr-447	410	4	arrangement	arrangement	NOUN
ftr-447	410	5	must	must	AUX
ftr-447	410	6	constitute	constitute	VERB
ftr-447	410	7	a	a	DET
ftr-447	410	8	foreign	foreign	ADJ
ftr-447	410	9	trust	trust	NOUN
ftr-447	410	10	.	.	PUNCT
ftr-447	411	1	as	as	SCONJ
ftr-447	411	2	discussed	discuss	VERB
ftr-447	411	3	above	above	ADV
ftr-447	411	4	,	,	PUNCT
ftr-447	411	5	the	the	DET
ftr-447	411	6	new	new	ADJ
ftr-447	411	7	regulations	regulation	NOUN
ftr-447	411	8	clarify	clarify	VERB
ftr-447	411	9	the	the	DET
ftr-447	411	10	classification	classification	NOUN
ftr-447	411	11	of	of	ADP
ftr-447	411	12	a	a	DET
ftr-447	411	13	trust	trust	NOUN
ftr-447	411	14	either	either	CCONJ
ftr-447	411	15	as	as	ADP
ftr-447	411	16	domestic	domestic	ADJ
ftr-447	411	17	or	or	CCONJ
ftr-447	411	18	foreign	foreign	ADJ
ftr-447	411	19	.	.	PUNCT
ftr-447	412	1	a	a	DET
ftr-447	412	2	trust	trust	NOUN
ftr-447	412	3	will	will	AUX
ftr-447	412	4	be	be	AUX
ftr-447	412	5	considered	consider	VERB
ftr-447	412	6	to	to	PART
ftr-447	412	7	be	be	AUX
ftr-447	412	8	a	a	DET
ftr-447	412	9	u.s	u.s	PROPN
ftr-447	412	10	.	.	PROPN
ftr-447	412	11	entity	entity	NOUN
ftr-447	412	12	only	only	ADV
ftr-447	412	13	if	if	SCONJ
ftr-447	412	14	it	it	PRON
ftr-447	412	15	does	do	AUX
ftr-447	412	16	not	not	PART
ftr-447	412	17	meet	meet	VERB
ftr-447	412	18	the	the	DET
ftr-447	412	19	definition	definition	NOUN
ftr-447	412	20	of	of	ADP
ftr-447	412	21	a	a	DET
ftr-447	412	22	domestic	domestic	ADJ
ftr-447	412	23	trust	trust	NOUN
ftr-447	412	24	contained	contain	VERB
ftr-447	412	25	in	in	ADP
ftr-447	412	26	section	section	NOUN
ftr-447	412	27	7701(a)(30)(e	7701(a)(30)(e	NUM
ftr-447	412	28	)	)	PUNCT
ftr-447	412	29	.	.	PUNCT
ftr-447	413	1	section	section	NOUN
ftr-447	413	2	7701(a)(30)(e	7701(a)(30)(e	PROPN
ftr-447	413	3	)	)	PUNCT
ftr-447	413	4	treats	treat	VERB
ftr-447	413	5	a	a	DET
ftr-447	413	6	trust	trust	NOUN
ftr-447	413	7	as	as	ADP
ftr-447	413	8	domestic	domestic	ADJ
ftr-447	413	9	if	if	SCONJ
ftr-447	413	10	(	(	PUNCT
ftr-447	413	11	1	1	X
ftr-447	413	12	)	)	PUNCT
ftr-447	413	13	a	a	DET
ftr-447	413	14	court	court	NOUN
ftr-447	413	15	within	within	ADP
ftr-447	413	16	the	the	DET
ftr-447	413	17	united	united	PROPN
ftr-447	413	18	states	states	PROPN
ftr-447	413	19	is	be	AUX
ftr-447	413	20	able	able	ADJ
ftr-447	413	21	to	to	PART
ftr-447	413	22	exercise	exercise	VERB
ftr-447	413	23	primary	primary	ADJ
ftr-447	413	24	supervision	supervision	NOUN
ftr-447	413	25	over	over	ADP
ftr-447	413	26	the	the	DET
ftr-447	413	27	trust	trust	NOUN
ftr-447	413	28	's	's	PART
ftr-447	413	29	administration	administration	NOUN
ftr-447	413	30	and	and	CCONJ
ftr-447	413	31	(	(	PUNCT
ftr-447	413	32	2	2	NUM
ftr-447	413	33	)	)	PUNCT
ftr-447	413	34	one	one	NUM
ftr-447	413	35	or	or	CCONJ
ftr-447	413	36	more	more	ADJ
ftr-447	413	37	united	united	ADJ
ftr-447	413	38	states	states	PROPN
ftr-447	413	39	persons	person	NOUN
ftr-447	413	40	have	have	VERB
ftr-447	413	41	the	the	DET
ftr-447	413	42	ability	ability	NOUN
ftr-447	413	43	to	to	PART
ftr-447	413	44	control	control	VERB
ftr-447	413	45	all	all	PRON
ftr-447	413	46	of	of	ADP
ftr-447	413	47	the	the	DET
ftr-447	413	48	trust	trust	NOUN
ftr-447	413	49	's	's	PART
ftr-447	413	50	substantial	substantial	ADJ
ftr-447	413	51	decisions	decision	NOUN
ftr-447	413	52	.	.	PUNCT
ftr-447	414	1	this	this	DET
ftr-447	414	2	definition	definition	NOUN
ftr-447	414	3	is	be	AUX
ftr-447	414	4	discussed	discuss	VERB
ftr-447	414	5	in	in	ADP
ftr-447	414	6	greater	great	ADJ
ftr-447	414	7	detail	detail	NOUN
ftr-447	414	8	in	in	ADP
ftr-447	414	9	part	part	NOUN
ftr-447	414	10	ii.c.2	ii.c.2	NOUN
ftr-447	414	11	.	.	PUNCT
ftr-447	415	1	third	third	ADV
ftr-447	415	2	,	,	PUNCT
ftr-447	415	3	the	the	DET
ftr-447	415	4	trust	trust	NOUN
ftr-447	415	5	must	must	AUX
ftr-447	415	6	be	be	AUX
ftr-447	415	7	part	part	NOUN
ftr-447	415	8	of	of	ADP
ftr-447	415	9	a	a	DET
ftr-447	415	10	"	"	PUNCT
ftr-447	415	11	deferred	defer	VERB
ftr-447	415	12	compensation	compensation	NOUN
ftr-447	415	13	plan	plan	NOUN
ftr-447	415	14	.	.	PUNCT
ftr-447	415	15	"	"	PUNCT
ftr-447	416	1	trusts	trust	VERB
ftr-447	416	2	that	that	PRON
ftr-447	416	3	are	be	AUX
ftr-447	416	4	not	not	PART
ftr-447	416	5	considered	consider	VERB
ftr-447	416	6	deferred	deferred	ADJ
ftr-447	416	7	compensatory	compensatory	ADJ
ftr-447	416	8	arrangements	arrangement	NOUN
ftr-447	416	9	would	would	AUX
ftr-447	416	10	technically	technically	ADV
ftr-447	416	11	not	not	PART
ftr-447	416	12	meet	meet	VERB
ftr-447	416	13	this	this	DET
ftr-447	416	14	definition	definition	NOUN
ftr-447	416	15	.	.	PUNCT
ftr-447	417	1	presumably	presumably	ADV
ftr-447	417	2	,	,	PUNCT
ftr-447	417	3	this	this	PRON
ftr-447	417	4	would	would	AUX
ftr-447	417	5	exclude	exclude	VERB
ftr-447	417	6	arrangements	arrangement	NOUN
ftr-447	417	7	involving	involve	VERB
ftr-447	417	8	deferred	defer	VERB
ftr-447	417	9	benefits	benefit	NOUN
ftr-447	417	10	under	under	ADP
ftr-447	417	11	section	section	NOUN
ftr-447	417	12	404(b)(2	404(b)(2	NUM
ftr-447	417	13	)	)	PUNCT
ftr-447	417	14	.	.	PUNCT
ftr-447	418	1	the	the	DET
ftr-447	418	2	proposed	propose	VERB
ftr-447	418	3	regulation	regulation	NOUN
ftr-447	418	4	does	do	AUX
ftr-447	418	5	not	not	PART
ftr-447	418	6	provide	provide	VERB
ftr-447	418	7	further	further	ADJ
ftr-447	418	8	elaboration	elaboration	NOUN
ftr-447	418	9	of	of	ADP
ftr-447	418	10	the	the	DET
ftr-447	418	11	meaning	meaning	NOUN
ftr-447	418	12	of	of	ADP
ftr-447	418	13	"	"	PUNCT
ftr-447	418	14	deferred	deferred	ADJ
ftr-447	418	15	compensation	compensation	NOUN
ftr-447	418	16	.	.	PUNCT
ftr-447	418	17	"	"	PUNCT
ftr-447	419	1	fourth	fourth	ADV
ftr-447	419	2	,	,	PUNCT
ftr-447	419	3	the	the	DET
ftr-447	419	4	trust	trust	NOUN
ftr-447	419	5	must	must	AUX
ftr-447	419	6	be	be	AUX
ftr-447	419	7	a	a	DET
ftr-447	419	8	trust	trust	NOUN
ftr-447	419	9	described	describe	VERB
ftr-447	419	10	in	in	ADP
ftr-447	419	11	section	section	NOUN
ftr-447	419	12	402(b	402(b	PROPN
ftr-447	419	13	)	)	PUNCT
ftr-447	419	14	.	.	PUNCT
ftr-447	420	1	while	while	SCONJ
ftr-447	420	2	this	this	PRON
ftr-447	420	3	generally	generally	ADV
ftr-447	420	4	means	mean	VERB
ftr-447	420	5	that	that	SCONJ
ftr-447	420	6	contributions	contribution	NOUN
ftr-447	420	7	to	to	ADP
ftr-447	420	8	the	the	DET
ftr-447	420	9	trust	trust	NOUN
ftr-447	420	10	must	must	AUX
ftr-447	420	11	be	be	AUX
ftr-447	420	12	considered	consider	VERB
ftr-447	420	13	to	to	PART
ftr-447	420	14	be	be	AUX
ftr-447	420	15	transfers	transfer	NOUN
ftr-447	420	16	of	of	ADP
ftr-447	420	17	property	property	NOUN
ftr-447	420	18	to	to	ADP
ftr-447	420	19	participants	participant	NOUN
ftr-447	420	20	within	within	ADP
ftr-447	420	21	the	the	DET
ftr-447	420	22	meaning	meaning	NOUN
ftr-447	420	23	of	of	ADP
ftr-447	420	24	regulations	regulation	NOUN
ftr-447	420	25	section	section	NOUN
ftr-447	420	26	1.83	1.83	NUM
ftr-447	420	27	-	-	SYM
ftr-447	420	28	3(e	3(e	NUM
ftr-447	420	29	)	)	PUNCT
ftr-447	420	30	,	,	PUNCT
ftr-447	420	31	as	as	SCONJ
ftr-447	420	32	discussed	discuss	VERB
ftr-447	420	33	above	above	ADV
ftr-447	420	34	,	,	PUNCT
ftr-447	420	35	the	the	DET
ftr-447	420	36	boundaries	boundary	NOUN
ftr-447	420	37	of	of	ADP
ftr-447	420	38	section	section	NOUN
ftr-447	420	39	402(b	402(b	PROPN
ftr-447	420	40	)	)	PUNCT
ftr-447	420	41	remain	remain	VERB
ftr-447	420	42	unclear	unclear	ADJ
ftr-447	420	43	.	.	PUNCT
ftr-447	421	1	finally	finally	ADV
ftr-447	421	2	,	,	PUNCT
ftr-447	421	3	the	the	DET
ftr-447	421	4	fifth	fifth	ADJ
ftr-447	421	5	condition	condition	NOUN
ftr-447	421	6	for	for	ADP
ftr-447	421	7	non	non	ADJ
ftr-447	421	8	-	-	ADJ
ftr-447	421	9	grantor	grantor	ADJ
ftr-447	421	10	trust	trust	NOUN
ftr-447	421	11	status	status	NOUN
ftr-447	421	12	is	be	AUX
ftr-447	421	13	that	that	SCONJ
ftr-447	421	14	the	the	DET
ftr-447	421	15	arrangement	arrangement	NOUN
ftr-447	421	16	must	must	AUX
ftr-447	421	17	not	not	PART
ftr-447	421	18	fall	fall	VERB
ftr-447	421	19	within	within	ADP
ftr-447	421	20	any	any	DET
ftr-447	421	21	alternative	alternative	ADJ
ftr-447	421	22	treatment	treatment	NOUN
ftr-447	421	23	described	describe	VERB
ftr-447	421	24	in	in	ADP
ftr-447	421	25	either	either	DET
ftr-447	421	26	section	section	NOUN
ftr-447	421	27	679	679	NUM
ftr-447	421	28	or	or	CCONJ
ftr-447	421	29	any	any	DET
ftr-447	421	30	other	other	ADJ
ftr-447	421	31	provision	provision	NOUN
ftr-447	421	32	of	of	ADP
ftr-447	421	33	proposed	propose	VERB
ftr-447	421	34	regulations	regulation	NOUN
ftr-447	421	35	section	section	NOUN
ftr-447	421	36	1.6711(h	1.6711(h	PROPN
ftr-447	421	37	)	)	PUNCT
ftr-447	421	38	.	.	PUNCT
ftr-447	422	1	it	it	PRON
ftr-447	422	2	is	be	AUX
ftr-447	422	3	this	this	DET
ftr-447	422	4	"	"	PUNCT
ftr-447	422	5	exception	exception	NOUN
ftr-447	422	6	"	"	PUNCT
ftr-447	422	7	to	to	ADP
ftr-447	422	8	the	the	DET
ftr-447	422	9	general	general	ADJ
ftr-447	422	10	rule	rule	NOUN
ftr-447	422	11	that	that	PRON
ftr-447	422	12	deserves	deserve	VERB
ftr-447	422	13	greater	great	ADJ
ftr-447	422	14	discussion	discussion	NOUN
ftr-447	422	15	immediately	immediately	ADV
ftr-447	422	16	below	below	ADV
ftr-447	422	17	.	.	PUNCT
ftr-447	423	1	2	2	X
ftr-447	423	2	.	.	X
ftr-447	423	3	the	the	DET
ftr-447	423	4	"	"	PUNCT
ftr-447	423	5	exception	exception	NOUN
ftr-447	423	6	"	"	PUNCT
ftr-447	423	7	to	to	ADP
ftr-447	423	8	the	the	DET
ftr-447	423	9	general	general	ADJ
ftr-447	423	10	rule	rule	NOUN
ftr-447	423	11	:	:	PUNCT
ftr-447	423	12	section	section	NOUN
ftr-447	423	13	402(b	402(b	PROPN
ftr-447	423	14	)	)	PUNCT
ftr-447	423	15	overfinded	overfinde	VERB
ftr-447	423	16	"	"	PUNCT
ftr-447	423	17	grantor	grantor	NOUN
ftr-447	423	18	"	"	PUNCT
ftr-447	423	19	trusts.-as	trusts.-as	CCONJ
ftr-447	423	20	discussed	discuss	VERB
ftr-447	423	21	above	above	ADV
ftr-447	423	22	,	,	PUNCT
ftr-447	423	23	in	in	ADP
ftr-447	423	24	keeping	keep	VERB
ftr-447	423	25	with	with	ADP
ftr-447	423	26	the	the	DET
ftr-447	423	27	"	"	PUNCT
ftr-447	423	28	fundamentally	fundamentally	ADV
ftr-447	423	29	inconsistent	inconsistent	ADJ
ftr-447	423	30	"	"	PUNCT
ftr-447	423	31	standard	standard	NOUN
ftr-447	423	32	,	,	PUNCT
ftr-447	423	33	the	the	DET
ftr-447	423	34	general	general	ADJ
ftr-447	423	35	rule	rule	NOUN
ftr-447	423	36	of	of	ADP
ftr-447	423	37	proposed	propose	VERB
ftr-447	423	38	regulations	regulation	NOUN
ftr-447	423	39	section	section	VERB
ftr-447	423	40	1.671	1.671	NUM
ftr-447	423	41	-	-	PUNCT
ftr-447	423	42	1(h	1(h	NUM
ftr-447	423	43	)	)	PUNCT
ftr-447	423	44	is	be	AUX
ftr-447	423	45	that	that	SCONJ
ftr-447	423	46	no	no	DET
ftr-447	423	47	section	section	NOUN
ftr-447	423	48	402(b	402(b	NOUN
ftr-447	423	49	)	)	PUNCT
ftr-447	423	50	foreign	foreign	ADJ
ftr-447	423	51	trust	trust	NOUN
ftr-447	423	52	is	be	AUX
ftr-447	423	53	treated	treat	VERB
ftr-447	423	54	as	as	ADP
ftr-447	423	55	a	a	DET
ftr-447	423	56	grantor	grantor	NOUN
ftr-447	423	57	trust	trust	NOUN
ftr-447	423	58	.	.	PUNCT
ftr-447	424	1	however	however	ADV
ftr-447	424	2	,	,	PUNCT
ftr-447	424	3	this	this	DET
ftr-447	424	4	general	general	ADJ
ftr-447	424	5	rule	rule	NOUN
ftr-447	424	6	is	be	AUX
ftr-447	424	7	subject	subject	ADJ
ftr-447	424	8	to	to	ADP
ftr-447	424	9	any	any	DET
ftr-447	424	10	alternative	alternative	ADJ
ftr-447	424	11	treatment	treatment	NOUN
ftr-447	424	12	in	in	ADP
ftr-447	424	13	either	either	DET
ftr-447	424	14	section	section	NOUN
ftr-447	424	15	679	679	NUM
ftr-447	424	16	or	or	CCONJ
ftr-447	424	17	proposed	propose	VERB
ftr-447	424	18	regulations	regulation	NOUN
ftr-447	424	19	section	section	VERB
ftr-447	424	20	1.671	1.671	NUM
ftr-447	424	21	-	-	PUNCT
ftr-447	424	22	1(h	1(h	NUM
ftr-447	424	23	)	)	PUNCT
ftr-447	424	24	.	.	PUNCT
ftr-447	425	1	despite	despite	SCONJ
ftr-447	425	2	the	the	DET
ftr-447	425	3	broadly	broadly	ADV
ftr-447	425	4	stated	state	VERB
ftr-447	425	5	general	general	ADJ
ftr-447	425	6	rule	rule	NOUN
ftr-447	425	7	,	,	PUNCT
ftr-447	425	8	under	under	ADP
ftr-447	425	9	proposed	propose	VERB
ftr-447	425	10	regulations	regulation	NOUN
ftr-447	425	11	section	section	NOUN
ftr-447	425	12	1.671	1.671	NUM
ftr-447	425	13	-	-	PUNCT
ftr-447	425	14	i(h)(2	i(h)(2	NUM
ftr-447	425	15	)	)	PUNCT
ftr-447	425	16	and	and	CCONJ
ftr-447	425	17	(	(	PUNCT
ftr-447	425	18	h)(3	h)(3	NUM
ftr-447	425	19	)	)	PUNCT
ftr-447	425	20	,	,	PUNCT
ftr-447	425	21	grantor	grantor	NOUN
ftr-447	425	22	trust	trust	NOUN
ftr-447	425	23	status	status	NOUN
ftr-447	425	24	is	be	AUX
ftr-447	425	25	imposed	impose	VERB
ftr-447	425	26	on	on	ADP
ftr-447	425	27	certain	certain	ADJ
ftr-447	425	28	section	section	NOUN
ftr-447	425	29	402(b	402(b	PROPN
ftr-447	425	30	)	)	PUNCT
ftr-447	425	31	arrangements	arrangement	NOUN
ftr-447	425	32	involving	involve	VERB
ftr-447	425	33	cfcs	cfc	NOUN
ftr-447	425	34	and	and	CCONJ
ftr-447	425	35	certain	certain	ADJ
ftr-447	425	36	u.s.-related	u.s.-related	ADJ
ftr-447	425	37	foreign	foreign	ADJ
ftr-447	425	38	partnerships	partnership	NOUN
ftr-447	425	39	with	with	ADP
ftr-447	425	40	respect	respect	NOUN
ftr-447	425	41	to	to	ADP
ftr-447	425	42	a	a	DET
ftr-447	425	43	specified	specify	VERB
ftr-447	425	44	overfunded	overfunded	ADJ
ftr-447	425	45	"	"	PUNCT
ftr-447	425	46	fractional	fractional	ADJ
ftr-447	425	47	interest	interest	NOUN
ftr-447	425	48	"	"	PUNCT
ftr-447	425	49	of	of	ADP
ftr-447	425	50	the	the	DET
ftr-447	425	51	trust	trust	NOUN
ftr-447	425	52	as	as	ADV
ftr-447	425	53	well	well	ADV
ftr-447	425	54	as	as	ADP
ftr-447	425	55	certain	certain	ADJ
ftr-447	425	56	other	other	ADJ
ftr-447	425	57	19991	19991	NUM
ftr-447	425	58	florida	florida	PROPN
ftr-447	425	59	tax	tax	PROPN
ftr-447	425	60	review	review	PROPN
ftr-447	425	61	non	non	ADJ
ftr-447	425	62	-	-	ADJ
ftr-447	425	63	u.s	u.s	PROPN
ftr-447	425	64	.	.	PROPN
ftr-447	425	65	employers	employer	NOUN
ftr-447	425	66	intending	intend	VERB
ftr-447	425	67	to	to	PART
ftr-447	425	68	avoid	avoid	VERB
ftr-447	425	69	the	the	DET
ftr-447	425	70	pfic	pfic	NOUN
ftr-447	425	71	rules.45	rules.45	VERB
ftr-447	425	72	this	this	DET
ftr-447	425	73	imputation	imputation	NOUN
ftr-447	425	74	of	of	ADP
ftr-447	425	75	income	income	NOUN
ftr-447	425	76	is	be	AUX
ftr-447	425	77	also	also	ADV
ftr-447	425	78	applicable	applicable	ADJ
ftr-447	425	79	to	to	PART
ftr-447	425	80	section	section	NOUN
ftr-447	425	81	404a	404a	PROPN
ftr-447	425	82	arrangements	arrangement	NOUN
ftr-447	425	83	.	.	PUNCT
ftr-447	426	1	the	the	DET
ftr-447	426	2	potential	potential	ADJ
ftr-447	426	3	policy	policy	NOUN
ftr-447	426	4	considerations	consideration	NOUN
ftr-447	426	5	associated	associate	VERB
ftr-447	426	6	with	with	ADP
ftr-447	426	7	each	each	DET
ftr-447	426	8	such	such	ADJ
ftr-447	426	9	entity	entity	NOUN
ftr-447	426	10	is	be	AUX
ftr-447	426	11	now	now	ADV
ftr-447	426	12	briefly	briefly	ADV
ftr-447	426	13	described	describe	VERB
ftr-447	426	14	below	below	ADV
ftr-447	426	15	.	.	PUNCT
ftr-447	427	1	the	the	DET
ftr-447	427	2	discussion	discussion	NOUN
ftr-447	427	3	of	of	ADP
ftr-447	427	4	overfunded	overfunded	ADJ
ftr-447	427	5	"	"	PUNCT
ftr-447	427	6	fractional	fractional	ADJ
ftr-447	427	7	interests	interest	NOUN
ftr-447	427	8	"	"	PUNCT
ftr-447	427	9	then	then	ADV
ftr-447	427	10	follows	follow	VERB
ftr-447	427	11	.	.	PUNCT
ftr-447	428	1	a.	a.	PROPN
ftr-447	428	2	controlled	control	VERB
ftr-447	428	3	foreign	foreign	ADJ
ftr-447	428	4	corporations.-under	corporations.-under	NOUN
ftr-447	428	5	the	the	DET
ftr-447	428	6	proposed	propose	VERB
ftr-447	428	7	regulations	regulation	NOUN
ftr-447	428	8	,	,	PUNCT
ftr-447	428	9	cfcs	cfc	NOUN
ftr-447	428	10	that	that	PRON
ftr-447	428	11	maintain	maintain	VERB
ftr-447	428	12	deferred	deferred	ADJ
ftr-447	428	13	compensation	compensation	NOUN
ftr-447	428	14	arrangements	arrangement	NOUN
ftr-447	428	15	funded	fund	VERB
ftr-447	428	16	through	through	ADP
ftr-447	428	17	a	a	DET
ftr-447	428	18	foreign	foreign	ADJ
ftr-447	428	19	employees	employee	NOUN
ftr-447	428	20	'	'	PART
ftr-447	428	21	trust	trust	NOUN
ftr-447	428	22	are	be	AUX
ftr-447	428	23	subject	subject	ADJ
ftr-447	428	24	to	to	ADP
ftr-447	428	25	the	the	DET
ftr-447	428	26	"	"	PUNCT
ftr-447	428	27	fractional	fractional	ADJ
ftr-447	428	28	interest	interest	NOUN
ftr-447	428	29	"	"	PUNCT
ftr-447	428	30	rules	rule	NOUN
ftr-447	428	31	described	describe	VERB
ftr-447	428	32	below	below	ADV
ftr-447	428	33	.	.	PUNCT
ftr-447	429	1	a	a	DET
ftr-447	429	2	cfc	cfc	NOUN
ftr-447	429	3	is	be	AUX
ftr-447	429	4	a	a	DET
ftr-447	429	5	foreign	foreign	ADJ
ftr-447	429	6	corporation	corporation	NOUN
ftr-447	429	7	50	50	NUM
ftr-447	429	8	%	%	NOUN
ftr-447	429	9	or	or	CCONJ
ftr-447	429	10	more	more	ADJ
ftr-447	429	11	of	of	ADP
ftr-447	429	12	whose	whose	DET
ftr-447	429	13	stock	stock	NOUN
ftr-447	429	14	is	be	AUX
ftr-447	429	15	owned	own	VERB
ftr-447	429	16	by	by	ADP
ftr-447	429	17	u.s	u.s	PROPN
ftr-447	429	18	.	.	PROPN
ftr-447	429	19	shareholders	shareholder	NOUN
ftr-447	429	20	,	,	PUNCT
ftr-447	429	21	each	each	PRON
ftr-447	429	22	of	of	ADP
ftr-447	429	23	which	which	PRON
ftr-447	429	24	owning	own	VERB
ftr-447	429	25	at	at	ADV
ftr-447	429	26	least	least	ADV
ftr-447	429	27	10	10	NUM
ftr-447	429	28	%	%	NOUN
ftr-447	429	29	of	of	ADP
ftr-447	429	30	such	such	ADJ
ftr-447	429	31	stock.46	stock.46	NOUN
ftr-447	429	32	generally	generally	ADV
ftr-447	429	33	,	,	PUNCT
ftr-447	429	34	certain	certain	ADJ
ftr-447	429	35	u.s	u.s	PROPN
ftr-447	429	36	.	.	PROPN
ftr-447	429	37	shareholders	shareholder	NOUN
ftr-447	429	38	of	of	ADP
ftr-447	429	39	cfcs	cfc	NOUN
ftr-447	429	40	are	be	AUX
ftr-447	429	41	currently	currently	ADV
ftr-447	429	42	taxed	tax	VERB
ftr-447	429	43	pro	pro	ADJ
ftr-447	429	44	rata	rata	NOUN
ftr-447	429	45	on	on	ADP
ftr-447	429	46	their	their	PRON
ftr-447	429	47	share	share	NOUN
ftr-447	429	48	of	of	ADP
ftr-447	429	49	the	the	DET
ftr-447	429	50	cfc	cfc	NOUN
ftr-447	429	51	's	's	PART
ftr-447	429	52	subpart	subpart	NOUN
ftr-447	429	53	f	f	PROPN
ftr-447	429	54	income	income	NOUN
ftr-447	429	55	and	and	CCONJ
ftr-447	429	56	income	income	NOUN
ftr-447	429	57	described	describe	VERB
ftr-447	429	58	in	in	ADP
ftr-447	429	59	section	section	NOUN
ftr-447	429	60	956	956	NUM
ftr-447	429	61	.	.	PUNCT
ftr-447	430	1	subpart	subpart	PROPN
ftr-447	430	2	f	f	PROPN
ftr-447	430	3	income	income	NOUN
ftr-447	430	4	generally	generally	ADV
ftr-447	430	5	includes	include	VERB
ftr-447	430	6	dividends	dividend	NOUN
ftr-447	430	7	,	,	PUNCT
ftr-447	430	8	interest	interest	NOUN
ftr-447	430	9	,	,	PUNCT
ftr-447	430	10	income	income	NOUN
ftr-447	430	11	equivalent	equivalent	ADJ
ftr-447	430	12	to	to	ADP
ftr-447	430	13	interest	interest	NOUN
ftr-447	430	14	,	,	PUNCT
ftr-447	430	15	rents	rent	NOUN
ftr-447	430	16	,	,	PUNCT
ftr-447	430	17	royalties	royalty	NOUN
ftr-447	430	18	and	and	CCONJ
ftr-447	430	19	annuities	annuity	NOUN
ftr-447	430	20	.	.	PUNCT
ftr-447	431	1	the	the	DET
ftr-447	431	2	service	service	NOUN
ftr-447	431	3	was	be	AUX
ftr-447	431	4	apparently	apparently	ADV
ftr-447	431	5	concerned	concerned	ADJ
ftr-447	431	6	that	that	SCONJ
ftr-447	431	7	the	the	DET
ftr-447	431	8	cfc	cfc	NOUN
ftr-447	431	9	might	might	AUX
ftr-447	431	10	be	be	AUX
ftr-447	431	11	able	able	ADJ
ftr-447	431	12	to	to	PART
ftr-447	431	13	transfer	transfer	VERB
ftr-447	431	14	subpart	subpart	NOUN
ftr-447	431	15	f	f	PROPN
ftr-447	431	16	income	income	NOUN
ftr-447	431	17	to	to	ADP
ftr-447	431	18	a	a	DET
ftr-447	431	19	funded	fund	VERB
ftr-447	431	20	foreign	foreign	ADJ
ftr-447	431	21	employees	employee	NOUN
ftr-447	431	22	'	'	PART
ftr-447	431	23	trust	trust	NOUN
ftr-447	431	24	,	,	PUNCT
ftr-447	431	25	since	since	SCONJ
ftr-447	431	26	,	,	PUNCT
ftr-447	431	27	without	without	ADP
ftr-447	431	28	giving	give	VERB
ftr-447	431	29	effect	effect	NOUN
ftr-447	431	30	to	to	ADP
ftr-447	431	31	rules	rule	NOUN
ftr-447	431	32	like	like	ADP
ftr-447	431	33	the	the	DET
ftr-447	431	34	ones	one	NOUN
ftr-447	431	35	contained	contain	VERB
ftr-447	431	36	in	in	ADP
ftr-447	431	37	the	the	DET
ftr-447	431	38	proposed	propose	VERB
ftr-447	431	39	regulations	regulation	NOUN
ftr-447	431	40	,	,	PUNCT
ftr-447	431	41	the	the	DET
ftr-447	431	42	income	income	NOUN
ftr-447	431	43	could	could	AUX
ftr-447	431	44	escape	escape	VERB
ftr-447	431	45	taxation	taxation	NOUN
ftr-447	431	46	under	under	ADP
ftr-447	431	47	subpart	subpart	NOUN
ftr-447	431	48	f	f	PROPN
ftr-447	431	49	and	and	CCONJ
ftr-447	431	50	under	under	ADP
ftr-447	431	51	the	the	DET
ftr-447	431	52	other	other	ADJ
ftr-447	431	53	grantor	grantor	NOUN
ftr-447	431	54	trust	trust	NOUN
ftr-447	431	55	rules	rule	NOUN
ftr-447	431	56	.	.	PUNCT
ftr-447	432	1	for	for	ADP
ftr-447	432	2	example	example	NOUN
ftr-447	432	3	,	,	PUNCT
ftr-447	432	4	the	the	DET
ftr-447	432	5	cfc	cfc	NOUN
ftr-447	432	6	could	could	AUX
ftr-447	432	7	transfer	transfer	VERB
ftr-447	432	8	subpart	subpart	NOUN
ftr-447	432	9	f	f	NUM
ftr-447	432	10	-	-	PUNCT
ftr-447	432	11	type	type	NOUN
ftr-447	432	12	items	item	NOUN
ftr-447	432	13	to	to	ADP
ftr-447	432	14	a	a	DET
ftr-447	432	15	foreign	foreign	ADJ
ftr-447	432	16	employees	employee	NOUN
ftr-447	432	17	'	'	PART
ftr-447	432	18	trust	trust	NOUN
ftr-447	432	19	that	that	PRON
ftr-447	432	20	is	be	AUX
ftr-447	432	21	already	already	ADV
ftr-447	432	22	sufficiently	sufficiently	ADV
ftr-447	432	23	funded	fund	VERB
ftr-447	432	24	in	in	ADP
ftr-447	432	25	order	order	NOUN
ftr-447	432	26	to	to	PART
ftr-447	432	27	protect	protect	VERB
ftr-447	432	28	its	its	PRON
ftr-447	432	29	u.s	u.s	PROPN
ftr-447	432	30	.	.	PROPN
ftr-447	432	31	shareholders	shareholder	NOUN
ftr-447	432	32	from	from	ADP
ftr-447	432	33	the	the	DET
ftr-447	432	34	pro	pro	ADJ
ftr-447	432	35	rata	rata	ADJ
ftr-447	432	36	taxation	taxation	NOUN
ftr-447	432	37	that	that	PRON
ftr-447	432	38	would	would	AUX
ftr-447	432	39	otherwise	otherwise	ADV
ftr-447	432	40	be	be	AUX
ftr-447	432	41	imposed	impose	VERB
ftr-447	432	42	.	.	PUNCT
ftr-447	433	1	b.	b.	PROPN
ftr-447	433	2	passive	passive	ADJ
ftr-447	433	3	foreign	foreign	ADJ
ftr-447	433	4	investment	investment	NOUN
ftr-447	433	5	companies.-under	companies.-under	NOUN
ftr-447	433	6	general	general	ADJ
ftr-447	433	7	u.s	u.s	PROPN
ftr-447	433	8	.	.	PROPN
ftr-447	433	9	tax	tax	NOUN
ftr-447	433	10	principles	principle	NOUN
ftr-447	433	11	,	,	PUNCT
ftr-447	433	12	the	the	DET
ftr-447	433	13	anti	anti	ADJ
ftr-447	433	14	-	-	ADJ
ftr-447	433	15	deferral	deferral	ADJ
ftr-447	433	16	regimes	regime	NOUN
ftr-447	433	17	in	in	ADP
ftr-447	433	18	sections	section	NOUN
ftr-447	433	19	1291	1291	NUM
ftr-447	433	20	through	through	ADP
ftr-447	433	21	1297	1297	NUM
ftr-447	433	22	impose	impose	NOUN
ftr-447	433	23	accelerated	accelerate	VERB
ftr-447	433	24	taxation	taxation	NOUN
ftr-447	433	25	on	on	ADP
ftr-447	433	26	the	the	DET
ftr-447	433	27	income	income	NOUN
ftr-447	433	28	of	of	ADP
ftr-447	433	29	certain	certain	ADJ
ftr-447	433	30	foreign	foreign	ADJ
ftr-447	433	31	entities	entity	NOUN
ftr-447	433	32	.	.	PUNCT
ftr-447	434	1	the	the	DET
ftr-447	434	2	proposed	propose	VERB
ftr-447	434	3	regulations	regulation	NOUN
ftr-447	434	4	also	also	ADV
ftr-447	434	5	apply	apply	VERB
ftr-447	434	6	the	the	DET
ftr-447	434	7	fractional	fractional	ADJ
ftr-447	434	8	amount	amount	NOUN
ftr-447	434	9	anti	anti	ADJ
ftr-447	434	10	-	-	ADJ
ftr-447	434	11	abuse	abuse	ADJ
ftr-447	434	12	rules	rule	NOUN
ftr-447	434	13	for	for	ADP
ftr-447	434	14	these	these	DET
ftr-447	434	15	non	non	ADJ
ftr-447	434	16	-	-	ADJ
ftr-447	434	17	cfc	cfc	ADJ
ftr-447	434	18	employer	employer	NOUN
ftr-447	434	19	entities	entity	NOUN
ftr-447	434	20	.	.	PUNCT
ftr-447	435	1	the	the	DET
ftr-447	435	2	proposed	propose	VERB
ftr-447	435	3	regulations	regulation	NOUN
ftr-447	435	4	,	,	PUNCT
ftr-447	435	5	however	however	ADV
ftr-447	435	6	,	,	PUNCT
ftr-447	435	7	make	make	VERB
ftr-447	435	8	clear	clear	ADJ
ftr-447	435	9	that	that	SCONJ
ftr-447	435	10	these	these	DET
ftr-447	435	11	rules	rule	NOUN
ftr-447	435	12	only	only	ADV
ftr-447	435	13	apply	apply	VERB
ftr-447	435	14	in	in	ADP
ftr-447	435	15	the	the	DET
ftr-447	435	16	case	case	NOUN
ftr-447	435	17	of	of	ADP
ftr-447	435	18	pfics	pfic	NOUN
ftr-447	435	19	where	where	SCONJ
ftr-447	435	20	one	one	NUM
ftr-447	435	21	of	of	ADP
ftr-447	435	22	the	the	DET
ftr-447	435	23	principal	principal	ADJ
ftr-447	435	24	motives	motive	NOUN
ftr-447	435	25	of	of	ADP
ftr-447	435	26	transferring	transfer	VERB
ftr-447	435	27	assets	asset	NOUN
ftr-447	435	28	to	to	ADP
ftr-447	435	29	the	the	DET
ftr-447	435	30	trust	trust	NOUN
ftr-447	435	31	is	be	AUX
ftr-447	435	32	to	to	PART
ftr-447	435	33	avoid	avoid	VERB
ftr-447	435	34	application	application	NOUN
ftr-447	435	35	of	of	ADP
ftr-447	435	36	the	the	DET
ftr-447	435	37	pfic	pfic	NOUN
ftr-447	435	38	rules.4	rules.4	PROPN
ftr-447	435	39	7	7	NUM
ftr-447	435	40	under	under	ADP
ftr-447	435	41	proposed	propose	VERB
ftr-447	435	42	regulations	regulation	NOUN
ftr-447	435	43	section	section	VERB
ftr-447	435	44	1.1297	1.1297	NUM
ftr-447	435	45	-	-	SYM
ftr-447	435	46	4	4	NUM
ftr-447	435	47	,	,	PUNCT
ftr-447	435	48	whether	whether	SCONJ
ftr-447	435	49	a	a	DET
ftr-447	435	50	principal	principal	ADJ
ftr-447	435	51	purpose	purpose	NOUN
ftr-447	435	52	for	for	ADP
ftr-447	435	53	the	the	DET
ftr-447	435	54	transfer	transfer	NOUN
ftr-447	435	55	is	be	AUX
ftr-447	435	56	to	to	PART
ftr-447	435	57	reduce	reduce	VERB
ftr-447	435	58	or	or	CCONJ
ftr-447	435	59	eliminate	eliminate	VERB
ftr-447	435	60	tax	tax	NOUN
ftr-447	435	61	under	under	ADP
ftr-447	435	62	section	section	NOUN
ftr-447	435	63	1291	1291	NUM
ftr-447	435	64	or	or	CCONJ
ftr-447	435	65	1293	1293	NUM
ftr-447	435	66	or	or	CCONJ
ftr-447	435	67	is	be	AUX
ftr-447	435	68	to	to	PART
ftr-447	435	69	avoid	avoid	VERB
ftr-447	435	70	classification	classification	NOUN
ftr-447	435	71	as	as	ADP
ftr-447	435	72	a	a	DET
ftr-447	435	73	pfic	pfic	NOUN
ftr-447	435	74	is	be	AUX
ftr-447	435	75	determined	determine	VERB
ftr-447	435	76	on	on	ADP
ftr-447	435	77	the	the	DET
ftr-447	435	78	basis	basis	NOUN
ftr-447	435	79	of	of	ADP
ftr-447	435	80	all	all	DET
ftr-447	435	81	the	the	DET
ftr-447	435	82	facts	fact	NOUN
ftr-447	435	83	and	and	CCONJ
ftr-447	435	84	circumstances	circumstance	NOUN
ftr-447	435	85	,	,	PUNCT
ftr-447	435	86	including	include	VERB
ftr-447	435	87	whether	whether	SCONJ
ftr-447	435	88	the	the	DET
ftr-447	435	89	amount	amount	NOUN
ftr-447	435	90	of	of	ADP
ftr-447	435	91	assets	asset	NOUN
ftr-447	435	92	held	hold	VERB
ftr-447	435	93	by	by	ADP
ftr-447	435	94	the	the	DET
ftr-447	435	95	trust	trust	NOUN
ftr-447	435	96	is	be	AUX
ftr-447	435	97	reasonably	reasonably	ADV
ftr-447	435	98	related	related	ADJ
ftr-447	435	99	to	to	ADP
ftr-447	435	100	the	the	DET
ftr-447	435	101	plan	plan	NOUN
ftr-447	435	102	's	's	PART
ftr-447	435	103	anticipated	anticipate	VERB
ftr-447	435	104	liabilities	liability	NOUN
ftr-447	435	105	,	,	PUNCT
ftr-447	435	106	taking	take	VERB
ftr-447	435	107	into	into	ADP
ftr-447	435	108	account	account	NOUN
ftr-447	435	109	any	any	DET
ftr-447	435	110	local	local	ADJ
ftr-447	435	111	law	law	NOUN
ftr-447	435	112	and	and	CCONJ
ftr-447	435	113	practice	practice	NOUN
ftr-447	435	114	relating	relate	VERB
ftr-447	435	115	to	to	ADP
ftr-447	435	116	proper	proper	ADJ
ftr-447	435	117	funding	funding	NOUN
ftr-447	435	118	levels.48	levels.48	NOUN
ftr-447	435	119	45	45	NUM
ftr-447	435	120	.	.	PUNCT
ftr-447	436	1	the	the	DET
ftr-447	436	2	explanation	explanation	NOUN
ftr-447	436	3	of	of	ADP
ftr-447	436	4	provisions	provision	NOUN
ftr-447	436	5	section	section	NOUN
ftr-447	436	6	of	of	ADP
ftr-447	436	7	the	the	DET
ftr-447	436	8	proposed	propose	VERB
ftr-447	436	9	regulations	regulation	NOUN
ftr-447	436	10	implementing	implement	VERB
ftr-447	436	11	§	§	PROPN
ftr-447	436	12	672(f	672(f	PROPN
ftr-447	436	13	)	)	PUNCT
ftr-447	436	14	states	state	NOUN
ftr-447	436	15	that	that	SCONJ
ftr-447	436	16	§	§	PROPN
ftr-447	436	17	402(b	402(b	PROPN
ftr-447	436	18	)	)	PUNCT
ftr-447	436	19	trusts	trust	NOUN
ftr-447	436	20	will	will	AUX
ftr-447	436	21	be	be	AUX
ftr-447	436	22	treated	treat	VERB
ftr-447	436	23	as	as	ADP
ftr-447	436	24	grantor	grantor	NOUN
ftr-447	436	25	trusts	trust	VERB
ftr-447	436	26	"	"	PUNCT
ftr-447	436	27	only	only	ADV
ftr-447	436	28	to	to	ADP
ftr-447	436	29	the	the	DET
ftr-447	436	30	extent	extent	NOUN
ftr-447	436	31	provided	provide	VERB
ftr-447	436	32	in	in	ADP
ftr-447	436	33	proposed	propose	VERB
ftr-447	436	34	regulations	regulation	NOUN
ftr-447	436	35	§	§	PROPN
ftr-447	436	36	1.671	1.671	NUM
ftr-447	436	37	-	-	SYM
ftr-447	436	38	1(g	1(g	NUM
ftr-447	436	39	)	)	PUNCT
ftr-447	436	40	and	and	CCONJ
ftr-447	436	41	§	§	PROPN
ftr-447	436	42	1.671	1.671	NUM
ftr-447	436	43	-	-	PUNCT
ftr-447	436	44	1(h	1(h	NUM
ftr-447	436	45	)	)	PUNCT
ftr-447	436	46	.	.	PUNCT
ftr-447	436	47	"	"	PUNCT
ftr-447	437	1	62	62	NUM
ftr-447	437	2	fed	fed	PROPN
ftr-447	437	3	.	.	PUNCT
ftr-447	438	1	reg	reg	PROPN
ftr-447	438	2	.	.	PUNCT
ftr-447	438	3	30785	30785	NUM
ftr-447	438	4	,	,	PUNCT
ftr-447	438	5	30788	30788	NUM
ftr-447	438	6	(	(	PUNCT
ftr-447	438	7	1997	1997	NUM
ftr-447	438	8	)	)	PUNCT
ftr-447	438	9	.	.	PUNCT
ftr-447	439	1	46	46	NUM
ftr-447	439	2	.	.	PUNCT
ftr-447	439	3	irc	irc	PROPN
ftr-447	439	4	§	§	PROPN
ftr-447	439	5	§	§	PROPN
ftr-447	439	6	957(a	957(a	PROPN
ftr-447	439	7	)	)	PUNCT
ftr-447	439	8	,	,	PUNCT
ftr-447	439	9	951(b	951(b	PROPN
ftr-447	439	10	)	)	PUNCT
ftr-447	439	11	.	.	PUNCT
ftr-447	440	1	47	47	NUM
ftr-447	440	2	.	.	PUNCT
ftr-447	441	1	prop	prop	NOUN
ftr-447	441	2	.	.	PUNCT
ftr-447	441	3	regs	regs	PROPN
ftr-447	441	4	.	.	PUNCT
ftr-447	442	1	§	§	PROPN
ftr-447	442	2	1.1297	1.1297	NUM
ftr-447	442	3	-	-	PUNCT
ftr-447	442	4	4(a)(1	4(a)(1	NUM
ftr-447	442	5	)	)	PUNCT
ftr-447	442	6	.	.	PUNCT
ftr-447	443	1	48	48	NUM
ftr-447	443	2	.	.	PUNCT
ftr-447	444	1	prop	prop	NOUN
ftr-447	444	2	.	.	PUNCT
ftr-447	444	3	regs	regs	PROPN
ftr-447	444	4	.	.	PUNCT
ftr-447	445	1	§	§	PROPN
ftr-447	445	2	1.1297	1.1297	NUM
ftr-447	445	3	-	-	PUNCT
ftr-447	445	4	4(a)(2	4(a)(2	NUM
ftr-447	445	5	)	)	PUNCT
ftr-447	445	6	.	.	PUNCT
ftr-447	446	1	[	[	X
ftr-447	446	2	vol	vol	NOUN
ftr-447	446	3	.	.	PUNCT
ftr-447	446	4	4:6	4:6	NUM
ftr-447	446	5	recent	recent	ADJ
ftr-447	446	6	changes	change	NOUN
ftr-447	446	7	for	for	ADP
ftr-447	446	8	foreign	foreign	ADJ
ftr-447	446	9	compensatory	compensatory	ADJ
ftr-447	446	10	trusts	trust	NOUN
ftr-447	446	11	in	in	ADP
ftr-447	446	12	general	general	ADJ
ftr-447	446	13	,	,	PUNCT
ftr-447	446	14	a	a	DET
ftr-447	446	15	u.s	u.s	PROPN
ftr-447	446	16	.	.	PROPN
ftr-447	446	17	person	person	NOUN
ftr-447	446	18	that	that	PRON
ftr-447	446	19	owns	own	VERB
ftr-447	446	20	stock	stock	NOUN
ftr-447	446	21	in	in	ADP
ftr-447	446	22	a	a	DET
ftr-447	446	23	foreign	foreign	ADJ
ftr-447	446	24	company	company	NOUN
ftr-447	446	25	pays	pay	VERB
ftr-447	446	26	no	no	DET
ftr-447	446	27	income	income	NOUN
ftr-447	446	28	tax	tax	NOUN
ftr-447	446	29	on	on	ADP
ftr-447	446	30	the	the	DET
ftr-447	446	31	income	income	NOUN
ftr-447	446	32	earned	earn	VERB
ftr-447	446	33	by	by	ADP
ftr-447	446	34	that	that	DET
ftr-447	446	35	company	company	NOUN
ftr-447	446	36	.	.	PUNCT
ftr-447	447	1	however	however	ADV
ftr-447	447	2	,	,	PUNCT
ftr-447	447	3	in	in	ADP
ftr-447	447	4	the	the	DET
ftr-447	447	5	case	case	NOUN
ftr-447	447	6	of	of	ADP
ftr-447	447	7	pfics	pfic	NOUN
ftr-447	447	8	,	,	PUNCT
ftr-447	447	9	sections	section	NOUN
ftr-447	447	10	1291	1291	NUM
ftr-447	447	11	through	through	ADP
ftr-447	447	12	1297	1297	NUM
ftr-447	447	13	provide	provide	VERB
ftr-447	447	14	that	that	SCONJ
ftr-447	447	15	a	a	DET
ftr-447	447	16	u.s	u.s	PROPN
ftr-447	447	17	.	.	PROPN
ftr-447	447	18	person	person	NOUN
ftr-447	447	19	who	who	PRON
ftr-447	447	20	is	be	AUX
ftr-447	447	21	a	a	DET
ftr-447	447	22	direct	direct	ADJ
ftr-447	447	23	or	or	CCONJ
ftr-447	447	24	indirect	indirect	ADJ
ftr-447	447	25	shareholder	shareholder	NOUN
ftr-447	447	26	of	of	ADP
ftr-447	447	27	a	a	DET
ftr-447	447	28	pfic	pfic	NOUN
ftr-447	447	29	is	be	AUX
ftr-447	447	30	subject	subject	ADJ
ftr-447	447	31	to	to	ADP
ftr-447	447	32	a	a	DET
ftr-447	447	33	special	special	ADJ
ftr-447	447	34	tax	tax	NOUN
ftr-447	447	35	regime	regime	NOUN
ftr-447	447	36	upon	upon	SCONJ
ftr-447	447	37	either	either	DET
ftr-447	447	38	disposition	disposition	NOUN
ftr-447	447	39	of	of	ADP
ftr-447	447	40	the	the	DET
ftr-447	447	41	pfic	pfic	NOUN
ftr-447	447	42	's	's	PART
ftr-447	447	43	stock	stock	NOUN
ftr-447	447	44	or	or	CCONJ
ftr-447	447	45	the	the	DET
ftr-447	447	46	receipt	receipt	NOUN
ftr-447	447	47	of	of	ADP
ftr-447	447	48	certain	certain	ADJ
ftr-447	447	49	distributions	distribution	NOUN
ftr-447	447	50	.	.	PUNCT
ftr-447	448	1	the	the	DET
ftr-447	448	2	pfic	pfic	NOUN
ftr-447	448	3	rules	rule	NOUN
ftr-447	448	4	were	be	AUX
ftr-447	448	5	added	add	VERB
ftr-447	448	6	by	by	ADP
ftr-447	448	7	congress	congress	PROPN
ftr-447	448	8	in	in	ADP
ftr-447	448	9	1986	1986	NUM
ftr-447	448	10	with	with	ADP
ftr-447	448	11	the	the	DET
ftr-447	448	12	specific	specific	ADJ
ftr-447	448	13	intention	intention	NOUN
ftr-447	448	14	of	of	ADP
ftr-447	448	15	targeting	target	VERB
ftr-447	448	16	foreign	foreign	ADJ
ftr-447	448	17	mutual	mutual	ADJ
ftr-447	448	18	funds	fund	NOUN
ftr-447	448	19	that	that	PRON
ftr-447	448	20	avoided	avoid	VERB
ftr-447	448	21	other	other	ADJ
ftr-447	448	22	antideferral	antideferral	ADJ
ftr-447	448	23	rules	rule	NOUN
ftr-447	448	24	through	through	ADP
ftr-447	448	25	dispersal	dispersal	NOUN
ftr-447	448	26	of	of	ADP
ftr-447	448	27	,	,	PUNCT
ftr-447	448	28	and	and	CCONJ
ftr-447	448	29	limitations	limitation	NOUN
ftr-447	448	30	on	on	ADP
ftr-447	448	31	,	,	PUNCT
ftr-447	448	32	stock	stock	NOUN
ftr-447	448	33	ownership	ownership	NOUN
ftr-447	448	34	by	by	ADP
ftr-447	448	35	u.s	u.s	PROPN
ftr-447	448	36	.	.	PROPN
ftr-447	448	37	persons	person	NOUN
ftr-447	448	38	.	.	PUNCT
ftr-447	449	1	congress	congress	PROPN
ftr-447	449	2	accordingly	accordingly	ADV
ftr-447	449	3	defined	define	VERB
ftr-447	449	4	a	a	DET
ftr-447	449	5	"	"	PUNCT
ftr-447	449	6	pfic	pfic	NOUN
ftr-447	449	7	"	"	PUNCT
ftr-447	449	8	as	as	ADP
ftr-447	449	9	a	a	DET
ftr-447	449	10	foreign	foreign	ADJ
ftr-447	449	11	corporation	corporation	NOUN
ftr-447	449	12	where	where	SCONJ
ftr-447	449	13	(	(	PUNCT
ftr-447	449	14	1	1	NUM
ftr-447	449	15	)	)	PUNCT
ftr-447	449	16	75	75	NUM
ftr-447	449	17	%	%	NOUN
ftr-447	449	18	or	or	CCONJ
ftr-447	449	19	more	more	ADJ
ftr-447	449	20	of	of	ADP
ftr-447	449	21	its	its	PRON
ftr-447	449	22	gross	gross	ADJ
ftr-447	449	23	income	income	NOUN
ftr-447	449	24	for	for	ADP
ftr-447	449	25	the	the	DET
ftr-447	449	26	taxable	taxable	ADJ
ftr-447	449	27	year	year	NOUN
ftr-447	449	28	is	be	AUX
ftr-447	449	29	passive	passive	ADJ
ftr-447	449	30	income	income	NOUN
ftr-447	449	31	,	,	PUNCT
ftr-447	449	32	or	or	CCONJ
ftr-447	449	33	(	(	PUNCT
ftr-447	449	34	2	2	X
ftr-447	449	35	)	)	PUNCT
ftr-447	449	36	at	at	ADV
ftr-447	449	37	least	least	ADJ
ftr-447	449	38	50	50	NUM
ftr-447	449	39	%	%	NOUN
ftr-447	449	40	of	of	ADP
ftr-447	449	41	the	the	DET
ftr-447	449	42	value	value	NOUN
ftr-447	449	43	of	of	ADP
ftr-447	449	44	its	its	PRON
ftr-447	449	45	assets	asset	NOUN
ftr-447	449	46	produce	produce	VERB
ftr-447	449	47	passive	passive	ADJ
ftr-447	449	48	income	income	NOUN
ftr-447	449	49	or	or	CCONJ
ftr-447	449	50	are	be	AUX
ftr-447	449	51	held	hold	VERB
ftr-447	449	52	for	for	ADP
ftr-447	449	53	that	that	DET
ftr-447	449	54	purpose	purpose	NOUN
ftr-447	449	55	.	.	PUNCT
ftr-447	450	1	"	"	PUNCT
ftr-447	450	2	passive	passive	ADJ
ftr-447	450	3	income	income	NOUN
ftr-447	450	4	"	"	PUNCT
ftr-447	450	5	is	be	AUX
ftr-447	450	6	generally	generally	ADV
ftr-447	450	7	defined	define	VERB
ftr-447	450	8	as	as	ADP
ftr-447	450	9	dividends	dividend	NOUN
ftr-447	450	10	,	,	PUNCT
ftr-447	450	11	interest	interest	NOUN
ftr-447	450	12	,	,	PUNCT
ftr-447	450	13	income	income	NOUN
ftr-447	450	14	equivalent	equivalent	ADJ
ftr-447	450	15	to	to	ADP
ftr-447	450	16	interest	interest	NOUN
ftr-447	450	17	,	,	PUNCT
ftr-447	450	18	rents	rent	NOUN
ftr-447	450	19	,	,	PUNCT
ftr-447	450	20	royalties	royalty	NOUN
ftr-447	450	21	,	,	PUNCT
ftr-447	450	22	and	and	CCONJ
ftr-447	450	23	annuities	annuity	NOUN
ftr-447	450	24	.	.	PUNCT
ftr-447	451	1	if	if	SCONJ
ftr-447	451	2	a	a	DET
ftr-447	451	3	foreign	foreign	ADJ
ftr-447	451	4	corporation	corporation	NOUN
ftr-447	451	5	is	be	AUX
ftr-447	451	6	a	a	DET
ftr-447	451	7	pfic	pfic	NOUN
ftr-447	451	8	,	,	PUNCT
ftr-447	451	9	an	an	DET
ftr-447	451	10	interest	interest	NOUN
ftr-447	451	11	charge	charge	NOUN
ftr-447	451	12	is	be	AUX
ftr-447	451	13	generally	generally	ADV
ftr-447	451	14	imposed	impose	VERB
ftr-447	451	15	on	on	ADP
ftr-447	451	16	distributions	distribution	NOUN
ftr-447	451	17	from	from	ADP
ftr-447	451	18	the	the	DET
ftr-447	451	19	pfic	pfic	NOUN
ftr-447	451	20	to	to	ADP
ftr-447	451	21	a	a	DET
ftr-447	451	22	u.s	u.s	PROPN
ftr-447	451	23	.	.	PROPN
ftr-447	451	24	person	person	NOUN
ftr-447	451	25	or	or	CCONJ
ftr-447	451	26	upon	upon	SCONJ
ftr-447	451	27	a	a	DET
ftr-447	451	28	disposition	disposition	NOUN
ftr-447	451	29	of	of	ADP
ftr-447	451	30	the	the	DET
ftr-447	451	31	pfic	pfic	NOUN
ftr-447	451	32	's	's	PART
ftr-447	451	33	stock	stock	NOUN
ftr-447	451	34	by	by	ADP
ftr-447	451	35	a	a	DET
ftr-447	451	36	u.s	u.s	PROPN
ftr-447	451	37	.	.	PROPN
ftr-447	451	38	person	person	NOUN
ftr-447	451	39	regardless	regardless	ADV
ftr-447	451	40	of	of	ADP
ftr-447	451	41	that	that	DET
ftr-447	451	42	person	person	NOUN
ftr-447	451	43	's	's	PART
ftr-447	451	44	level	level	NOUN
ftr-447	451	45	of	of	ADP
ftr-447	451	46	ownership	ownership	NOUN
ftr-447	451	47	.	.	PUNCT
ftr-447	452	1	the	the	DET
ftr-447	452	2	interest	interest	NOUN
ftr-447	452	3	charge	charge	NOUN
ftr-447	452	4	is	be	AUX
ftr-447	452	5	imposed	impose	VERB
ftr-447	452	6	on	on	ADP
ftr-447	452	7	the	the	DET
ftr-447	452	8	distributed	distribute	VERB
ftr-447	452	9	earnings	earning	NOUN
ftr-447	452	10	that	that	PRON
ftr-447	452	11	had	have	VERB
ftr-447	452	12	the	the	DET
ftr-447	452	13	benefit	benefit	NOUN
ftr-447	452	14	of	of	ADP
ftr-447	452	15	u.s	u.s	PROPN
ftr-447	452	16	.	.	PROPN
ftr-447	452	17	tax	tax	NOUN
ftr-447	452	18	deferral	deferral	NOUN
ftr-447	452	19	.	.	PUNCT
ftr-447	453	1	while	while	SCONJ
ftr-447	453	2	a	a	DET
ftr-447	453	3	u.s	u.s	PROPN
ftr-447	453	4	.	.	PROPN
ftr-447	453	5	shareholder	shareholder	NOUN
ftr-447	453	6	can	can	AUX
ftr-447	453	7	avoid	avoid	VERB
ftr-447	453	8	the	the	DET
ftr-447	453	9	charge	charge	NOUN
ftr-447	453	10	by	by	ADP
ftr-447	453	11	causing	cause	VERB
ftr-447	453	12	the	the	DET
ftr-447	453	13	entity	entity	NOUN
ftr-447	453	14	to	to	PART
ftr-447	453	15	elect	elect	VERB
ftr-447	453	16	"	"	PUNCT
ftr-447	453	17	qualified	qualified	ADJ
ftr-447	453	18	electing	electing	ADJ
ftr-447	453	19	fund	fund	NOUN
ftr-447	453	20	"	"	PUNCT
ftr-447	453	21	status	status	NOUN
ftr-447	453	22	to	to	PART
ftr-447	453	23	include	include	VERB
ftr-447	453	24	his	his	PRON
ftr-447	453	25	pro	pro	ADJ
ftr-447	453	26	rata	rata	ADJ
ftr-447	453	27	share	share	NOUN
ftr-447	453	28	of	of	ADP
ftr-447	453	29	includable	includable	ADJ
ftr-447	453	30	pfic	pfic	ADJ
ftr-447	453	31	income	income	NOUN
ftr-447	453	32	in	in	ADP
ftr-447	453	33	the	the	DET
ftr-447	453	34	year	year	NOUN
ftr-447	453	35	in	in	ADP
ftr-447	453	36	which	which	PRON
ftr-447	453	37	the	the	DET
ftr-447	453	38	pfic	pfic	NOUN
ftr-447	453	39	earns	earn	VERB
ftr-447	453	40	it	it	PRON
ftr-447	453	41	,	,	PUNCT
ftr-447	453	42	or	or	CCONJ
ftr-447	453	43	,	,	PUNCT
ftr-447	453	44	in	in	ADP
ftr-447	453	45	certain	certain	ADJ
ftr-447	453	46	cases	case	NOUN
ftr-447	453	47	by	by	ADP
ftr-447	453	48	electing	elect	VERB
ftr-447	453	49	to	to	PART
ftr-447	453	50	"	"	PUNCT
ftr-447	453	51	mark	mark	VERB
ftr-447	453	52	to	to	ADP
ftr-447	453	53	market	market	NOUN
ftr-447	453	54	"	"	PUNCT
ftr-447	453	55	the	the	DET
ftr-447	453	56	shares	share	NOUN
ftr-447	453	57	it	it	PRON
ftr-447	453	58	owns	own	VERB
ftr-447	453	59	in	in	ADP
ftr-447	453	60	the	the	DET
ftr-447	453	61	pfic,49	pfic,49	NOUN
ftr-447	453	62	the	the	DET
ftr-447	453	63	service	service	NOUN
ftr-447	453	64	has	have	AUX
ftr-447	453	65	expressed	express	VERB
ftr-447	453	66	the	the	DET
ftr-447	453	67	concern	concern	NOUN
ftr-447	453	68	that	that	SCONJ
ftr-447	453	69	the	the	DET
ftr-447	453	70	pfic	pfic	NOUN
ftr-447	453	71	may	may	AUX
ftr-447	453	72	transfer	transfer	VERB
ftr-447	453	73	passive	passive	ADJ
ftr-447	453	74	income	income	NOUN
ftr-447	453	75	-	-	PUNCT
ftr-447	453	76	producing	produce	VERB
ftr-447	453	77	assets	asset	NOUN
ftr-447	453	78	to	to	ADP
ftr-447	453	79	a	a	DET
ftr-447	453	80	foreign	foreign	ADJ
ftr-447	453	81	employees	employee	NOUN
ftr-447	453	82	'	'	PART
ftr-447	453	83	trust	trust	NOUN
ftr-447	453	84	,	,	PUNCT
ftr-447	453	85	thereby	thereby	ADV
ftr-447	453	86	either	either	CCONJ
ftr-447	453	87	(	(	PUNCT
ftr-447	453	88	1	1	X
ftr-447	453	89	)	)	PUNCT
ftr-447	453	90	divesting	divest	VERB
ftr-447	453	91	itself	itself	PRON
ftr-447	453	92	of	of	ADP
ftr-447	453	93	a	a	DET
ftr-447	453	94	sufficient	sufficient	ADJ
ftr-447	453	95	quantity	quantity	NOUN
ftr-447	453	96	of	of	ADP
ftr-447	453	97	passive	passive	ADJ
ftr-447	453	98	income	income	NOUN
ftr-447	453	99	to	to	PART
ftr-447	453	100	cease	cease	VERB
ftr-447	453	101	qualifying	qualify	VERB
ftr-447	453	102	as	as	ADP
ftr-447	453	103	a	a	DET
ftr-447	453	104	pfic	pfic	NOUN
ftr-447	453	105	,	,	PUNCT
ftr-447	453	106	or	or	CCONJ
ftr-447	453	107	(	(	PUNCT
ftr-447	453	108	2	2	X
ftr-447	453	109	)	)	PUNCT
ftr-447	453	110	minimizing	minimize	VERB
ftr-447	453	111	the	the	DET
ftr-447	453	112	income	income	NOUN
ftr-447	453	113	a	a	DET
ftr-447	453	114	u.s	u.s	PROPN
ftr-447	453	115	.	.	PROPN
ftr-447	453	116	shareholder	shareholder	NOUN
ftr-447	453	117	would	would	AUX
ftr-447	453	118	need	need	VERB
ftr-447	453	119	to	to	PART
ftr-447	453	120	declare	declare	VERB
ftr-447	453	121	where	where	SCONJ
ftr-447	453	122	the	the	DET
ftr-447	453	123	u.s	u.s	PROPN
ftr-447	453	124	.	.	PROPN
ftr-447	453	125	shareholder	shareholder	NOUN
ftr-447	453	126	made	make	VERB
ftr-447	453	127	the	the	DET
ftr-447	453	128	previously	previously	ADV
ftr-447	453	129	-	-	PUNCT
ftr-447	453	130	described	describe	VERB
ftr-447	453	131	income	income	NOUN
ftr-447	453	132	inclusion	inclusion	NOUN
ftr-447	453	133	election	election	NOUN
ftr-447	453	134	.	.	PUNCT
ftr-447	454	1	if	if	SCONJ
ftr-447	454	2	the	the	DET
ftr-447	454	3	principal	principal	ADJ
ftr-447	454	4	purpose	purpose	NOUN
ftr-447	454	5	of	of	ADP
ftr-447	454	6	an	an	DET
ftr-447	454	7	asset	asset	NOUN
ftr-447	454	8	transfer	transfer	NOUN
ftr-447	454	9	is	be	AUX
ftr-447	454	10	to	to	PART
ftr-447	454	11	avoid	avoid	VERB
ftr-447	454	12	classification	classification	NOUN
ftr-447	454	13	as	as	ADP
ftr-447	454	14	a	a	DET
ftr-447	454	15	pfic	pfic	NOUN
ftr-447	454	16	or	or	CCONJ
ftr-447	454	17	to	to	PART
ftr-447	454	18	reduce	reduce	VERB
ftr-447	454	19	or	or	CCONJ
ftr-447	454	20	eliminate	eliminate	VERB
ftr-447	454	21	taxation	taxation	NOUN
ftr-447	454	22	under	under	ADP
ftr-447	454	23	sections	section	NOUN
ftr-447	454	24	1291	1291	NUM
ftr-447	454	25	or	or	CCONJ
ftr-447	454	26	1293	1293	NUM
ftr-447	454	27	,	,	PUNCT
ftr-447	454	28	the	the	DET
ftr-447	454	29	grantor	grantor	NOUN
ftr-447	454	30	trust	trust	NOUN
ftr-447	454	31	rules	rule	NOUN
ftr-447	454	32	will	will	AUX
ftr-447	454	33	apply	apply	VERB
ftr-447	454	34	to	to	ADP
ftr-447	454	35	the	the	DET
ftr-447	454	36	fixed	fix	VERB
ftr-447	454	37	dollar	dollar	NOUN
ftr-447	454	38	amount	amount	NOUN
ftr-447	454	39	in	in	ADP
ftr-447	454	40	the	the	DET
ftr-447	454	41	trust	trust	NOUN
ftr-447	454	42	that	that	PRON
ftr-447	454	43	is	be	AUX
ftr-447	454	44	equal	equal	ADJ
ftr-447	454	45	to	to	ADP
ftr-447	454	46	the	the	DET
ftr-447	454	47	fair	fair	ADJ
ftr-447	454	48	market	market	NOUN
ftr-447	454	49	value	value	NOUN
ftr-447	454	50	of	of	ADP
ftr-447	454	51	the	the	DET
ftr-447	454	52	property	property	NOUN
ftr-447	454	53	transferred	transfer	VERB
ftr-447	454	54	to	to	PART
ftr-447	454	55	avoid	avoid	VERB
ftr-447	454	56	such	such	ADJ
ftr-447	454	57	classification	classification	NOUN
ftr-447	454	58	or	or	CCONJ
ftr-447	454	59	to	to	PART
ftr-447	454	60	reduce	reduce	VERB
ftr-447	454	61	or	or	CCONJ
ftr-447	454	62	eliminate	eliminate	VERB
ftr-447	454	63	such	such	ADJ
ftr-447	454	64	taxes	taxis	NOUN
ftr-447	454	65	.	.	PUNCT
ftr-447	455	1	49	49	NUM
ftr-447	455	2	.	.	PUNCT
ftr-447	456	1	irc	irc	PROPN
ftr-447	456	2	§	§	PROPN
ftr-447	456	3	1296	1296	NUM
ftr-447	456	4	.	.	PUNCT
ftr-447	457	1	a	a	DET
ftr-447	457	2	u.s	u.s	PROPN
ftr-447	457	3	.	.	PROPN
ftr-447	457	4	shareholder	shareholder	NOUN
ftr-447	457	5	of	of	ADP
ftr-447	457	6	a	a	DET
ftr-447	457	7	pfic	pfic	NOUN
ftr-447	457	8	may	may	AUX
ftr-447	457	9	make	make	VERB
ftr-447	457	10	a	a	DET
ftr-447	457	11	mark	mark	VERB
ftr-447	457	12	-	-	PUNCT
ftr-447	457	13	to	to	ADP
ftr-447	457	14	-	-	PUNCT
ftr-447	457	15	market	market	NOUN
ftr-447	457	16	election	election	NOUN
ftr-447	457	17	with	with	ADP
ftr-447	457	18	respect	respect	NOUN
ftr-447	457	19	to	to	ADP
ftr-447	457	20	the	the	DET
ftr-447	457	21	stock	stock	NOUN
ftr-447	457	22	of	of	ADP
ftr-447	457	23	the	the	DET
ftr-447	457	24	pfic	pfic	NOUN
ftr-447	457	25	if	if	SCONJ
ftr-447	457	26	such	such	ADJ
ftr-447	457	27	stock	stock	NOUN
ftr-447	457	28	is	be	AUX
ftr-447	457	29	regularly	regularly	ADV
ftr-447	457	30	traded	trade	VERB
ftr-447	457	31	either	either	CCONJ
ftr-447	457	32	on	on	ADP
ftr-447	457	33	a	a	DET
ftr-447	457	34	national	national	ADJ
ftr-447	457	35	securities	security	NOUN
ftr-447	457	36	exchange	exchange	NOUN
ftr-447	457	37	registered	register	VERB
ftr-447	457	38	with	with	ADP
ftr-447	457	39	the	the	DET
ftr-447	457	40	securities	securities	PROPN
ftr-447	457	41	and	and	CCONJ
ftr-447	457	42	exchange	exchange	PROPN
ftr-447	457	43	commission	commission	PROPN
ftr-447	457	44	,	,	PUNCT
ftr-447	457	45	the	the	DET
ftr-447	457	46	national	national	ADJ
ftr-447	457	47	market	market	NOUN
ftr-447	457	48	system	system	NOUN
ftr-447	457	49	established	establish	VERB
ftr-447	457	50	under	under	ADP
ftr-447	457	51	§	§	PROPN
ftr-447	457	52	i	i	PRON
ftr-447	457	53	ia	ia	PROPN
ftr-447	457	54	of	of	ADP
ftr-447	457	55	the	the	DET
ftr-447	457	56	securities	securities	PROPN
ftr-447	457	57	exchange	exchange	PROPN
ftr-447	457	58	act	act	NOUN
ftr-447	457	59	of	of	ADP
ftr-447	457	60	1934	1934	NUM
ftr-447	457	61	or	or	CCONJ
ftr-447	457	62	an	an	DET
ftr-447	457	63	exchange	exchange	NOUN
ftr-447	457	64	or	or	CCONJ
ftr-447	457	65	market	market	NOUN
ftr-447	457	66	that	that	SCONJ
ftr-447	457	67	the	the	DET
ftr-447	457	68	service	service	NOUN
ftr-447	457	69	determines	determine	VERB
ftr-447	457	70	has	have	VERB
ftr-447	457	71	rules	rule	NOUN
ftr-447	457	72	sufficient	sufficient	ADJ
ftr-447	457	73	to	to	PART
ftr-447	457	74	ensure	ensure	VERB
ftr-447	457	75	that	that	SCONJ
ftr-447	457	76	the	the	DET
ftr-447	457	77	market	market	NOUN
ftr-447	457	78	price	price	NOUN
ftr-447	457	79	represents	represent	VERB
ftr-447	457	80	a	a	DET
ftr-447	457	81	sound	sound	ADJ
ftr-447	457	82	valuation	valuation	NOUN
ftr-447	457	83	.	.	PUNCT
ftr-447	458	1	under	under	ADP
ftr-447	458	2	the	the	DET
ftr-447	458	3	election	election	NOUN
ftr-447	458	4	,	,	PUNCT
ftr-447	458	5	any	any	DET
ftr-447	458	6	excess	excess	NOUN
ftr-447	458	7	of	of	ADP
ftr-447	458	8	the	the	DET
ftr-447	458	9	fair	fair	ADJ
ftr-447	458	10	market	market	NOUN
ftr-447	458	11	value	value	NOUN
ftr-447	458	12	of	of	ADP
ftr-447	458	13	the	the	DET
ftr-447	458	14	pfic	pfic	NOUN
ftr-447	458	15	stock	stock	NOUN
ftr-447	458	16	measured	measure	VERB
ftr-447	458	17	at	at	ADP
ftr-447	458	18	the	the	DET
ftr-447	458	19	close	close	NOUN
ftr-447	458	20	of	of	ADP
ftr-447	458	21	the	the	DET
ftr-447	458	22	tax	tax	NOUN
ftr-447	458	23	year	year	NOUN
ftr-447	458	24	over	over	ADP
ftr-447	458	25	the	the	DET
ftr-447	458	26	shareholder	shareholder	NOUN
ftr-447	458	27	's	's	PART
ftr-447	458	28	adjusted	adjusted	ADJ
ftr-447	458	29	basis	basis	NOUN
ftr-447	458	30	in	in	ADP
ftr-447	458	31	the	the	DET
ftr-447	458	32	pfic	pfic	NOUN
ftr-447	458	33	stock	stock	NOUN
ftr-447	458	34	is	be	AUX
ftr-447	458	35	included	include	VERB
ftr-447	458	36	in	in	ADP
ftr-447	458	37	the	the	DET
ftr-447	458	38	income	income	NOUN
ftr-447	458	39	of	of	ADP
ftr-447	458	40	the	the	DET
ftr-447	458	41	shareholder	shareholder	NOUN
ftr-447	458	42	and	and	CCONJ
ftr-447	458	43	,	,	PUNCT
ftr-447	458	44	under	under	ADP
ftr-447	458	45	certain	certain	ADJ
ftr-447	458	46	circumstances	circumstance	NOUN
ftr-447	458	47	,	,	PUNCT
ftr-447	458	48	any	any	DET
ftr-447	458	49	excess	excess	NOUN
ftr-447	458	50	of	of	ADP
ftr-447	458	51	basis	basis	NOUN
ftr-447	458	52	over	over	ADP
ftr-447	458	53	fair	fair	ADJ
ftr-447	458	54	market	market	NOUN
ftr-447	458	55	value	value	NOUN
ftr-447	458	56	is	be	AUX
ftr-447	458	57	allowed	allow	VERB
ftr-447	458	58	as	as	ADP
ftr-447	458	59	a	a	DET
ftr-447	458	60	deduction	deduction	NOUN
ftr-447	458	61	.	.	PUNCT
ftr-447	459	1	see	see	VERB
ftr-447	459	2	irc	irc	PROPN
ftr-447	459	3	§	§	PROPN
ftr-447	459	4	1296	1296	NUM
ftr-447	459	5	.	.	PUNCT
ftr-447	460	1	19991	19991	NUM
ftr-447	460	2	florida	florida	PROPN
ftr-447	460	3	tax	tax	PROPN
ftr-447	460	4	review	review	PROPN
ftr-447	460	5	c.	c.	PROPN
ftr-447	460	6	foreign	foreign	ADJ
ftr-447	460	7	partnerships.-in	partnerships.-in	PROPN
ftr-447	460	8	addition	addition	NOUN
ftr-447	460	9	to	to	ADP
ftr-447	460	10	plans	plan	NOUN
ftr-447	460	11	maintained	maintain	VERB
ftr-447	460	12	by	by	ADP
ftr-447	460	13	cfcs	cfc	NOUN
ftr-447	460	14	and	and	CCONJ
ftr-447	460	15	plans	plan	NOUN
ftr-447	460	16	maintained	maintain	VERB
ftr-447	460	17	by	by	ADP
ftr-447	460	18	pfics	pfic	NOUN
ftr-447	460	19	,	,	PUNCT
ftr-447	460	20	the	the	DET
ftr-447	460	21	proposed	propose	VERB
ftr-447	460	22	regulations	regulation	NOUN
ftr-447	460	23	stipulate	stipulate	VERB
ftr-447	460	24	that	that	SCONJ
ftr-447	460	25	plans	plan	NOUN
ftr-447	460	26	maintained	maintain	VERB
ftr-447	460	27	by	by	ADP
ftr-447	460	28	certain	certain	ADJ
ftr-447	460	29	u.s.-related	u.s.-related	ADJ
ftr-447	460	30	foreign	foreign	ADJ
ftr-447	460	31	partnership	partnership	NOUN
ftr-447	460	32	employers	employer	NOUN
ftr-447	460	33	are	be	AUX
ftr-447	460	34	also	also	ADV
ftr-447	460	35	subject	subject	ADJ
ftr-447	460	36	to	to	ADP
ftr-447	460	37	the	the	DET
ftr-447	460	38	fractional	fractional	ADJ
ftr-447	460	39	amount	amount	NOUN
ftr-447	460	40	rules	rule	NOUN
ftr-447	460	41	.	.	PUNCT
ftr-447	461	1	for	for	ADP
ftr-447	461	2	these	these	DET
ftr-447	461	3	purposes	purpose	NOUN
ftr-447	461	4	,	,	PUNCT
ftr-447	461	5	a	a	DET
ftr-447	461	6	u.s.-related	u.s.-related	ADJ
ftr-447	461	7	foreign	foreign	ADJ
ftr-447	461	8	partnership	partnership	NOUN
ftr-447	461	9	is	be	AUX
ftr-447	461	10	a	a	DET
ftr-447	461	11	foreign	foreign	ADJ
ftr-447	461	12	partnership	partnership	NOUN
ftr-447	461	13	in	in	ADP
ftr-447	461	14	which	which	PRON
ftr-447	461	15	a	a	DET
ftr-447	461	16	u.s	u.s	PROPN
ftr-447	461	17	.	.	PROPN
ftr-447	461	18	person	person	NOUN
ftr-447	461	19	or	or	CCONJ
ftr-447	461	20	a	a	DET
ftr-447	461	21	cfc	cfc	NOUN
ftr-447	461	22	owns	own	VERB
ftr-447	461	23	a	a	DET
ftr-447	461	24	partnership	partnership	NOUN
ftr-447	461	25	interest	interest	NOUN
ftr-447	461	26	either	either	CCONJ
ftr-447	461	27	directly	directly	ADV
ftr-447	461	28	or	or	CCONJ
ftr-447	461	29	indirectly	indirectly	ADV
ftr-447	461	30	through	through	ADP
ftr-447	461	31	one	one	NUM
ftr-447	461	32	or	or	CCONJ
ftr-447	461	33	more	more	ADJ
ftr-447	461	34	partnerships	partnership	NOUN
ftr-447	461	35	.	.	PUNCT
ftr-447	462	1	under	under	ADP
ftr-447	462	2	subchapter	subchapter	NOUN
ftr-447	462	3	k	k	PROPN
ftr-447	462	4	,	,	PUNCT
ftr-447	462	5	a	a	DET
ftr-447	462	6	u.s	u.s	PROPN
ftr-447	462	7	.	.	PROPN
ftr-447	462	8	partner	partner	NOUN
ftr-447	462	9	must	must	AUX
ftr-447	462	10	include	include	VERB
ftr-447	462	11	on	on	ADP
ftr-447	462	12	his	his	PRON
ftr-447	462	13	tax	tax	NOUN
ftr-447	462	14	return	return	NOUN
ftr-447	462	15	his	his	PRON
ftr-447	462	16	distributive	distributive	ADJ
ftr-447	462	17	share	share	NOUN
ftr-447	462	18	of	of	ADP
ftr-447	462	19	the	the	DET
ftr-447	462	20	partnership	partnership	NOUN
ftr-447	462	21	's	's	PART
ftr-447	462	22	gain	gain	NOUN
ftr-447	462	23	,	,	PUNCT
ftr-447	462	24	loss	loss	NOUN
ftr-447	462	25	,	,	PUNCT
ftr-447	462	26	deduction	deduction	NOUN
ftr-447	462	27	or	or	CCONJ
ftr-447	462	28	credit	credit	NOUN
ftr-447	462	29	,	,	PUNCT
ftr-447	462	30	whether	whether	SCONJ
ftr-447	462	31	the	the	DET
ftr-447	462	32	partnership	partnership	NOUN
ftr-447	462	33	is	be	AUX
ftr-447	462	34	foreign	foreign	ADJ
ftr-447	462	35	or	or	CCONJ
ftr-447	462	36	domestic	domestic	ADJ
ftr-447	462	37	.	.	PUNCT
ftr-447	462	38	"	"	PUNCT
ftr-447	463	1	thus	thus	ADV
ftr-447	463	2	,	,	PUNCT
ftr-447	463	3	a	a	DET
ftr-447	463	4	u.s	u.s	PROPN
ftr-447	463	5	.	.	PROPN
ftr-447	463	6	partner	partner	NOUN
ftr-447	463	7	of	of	ADP
ftr-447	463	8	a	a	DET
ftr-447	463	9	foreign	foreign	ADJ
ftr-447	463	10	partnership	partnership	NOUN
ftr-447	463	11	is	be	AUX
ftr-447	463	12	subject	subject	ADJ
ftr-447	463	13	to	to	ADP
ftr-447	463	14	tax	tax	NOUN
ftr-447	463	15	on	on	ADP
ftr-447	463	16	its	its	PRON
ftr-447	463	17	distributive	distributive	ADJ
ftr-447	463	18	share	share	NOUN
ftr-447	463	19	of	of	ADP
ftr-447	463	20	the	the	DET
ftr-447	463	21	foreign	foreign	ADJ
ftr-447	463	22	partnership	partnership	NOUN
ftr-447	463	23	's	's	PART
ftr-447	463	24	gain	gain	NOUN
ftr-447	463	25	,	,	PUNCT
ftr-447	463	26	loss	loss	NOUN
ftr-447	463	27	,	,	PUNCT
ftr-447	463	28	deduction	deduction	NOUN
ftr-447	463	29	or	or	CCONJ
ftr-447	463	30	credit	credit	NOUN
ftr-447	463	31	.	.	PUNCT
ftr-447	464	1	the	the	DET
ftr-447	464	2	service	service	NOUN
ftr-447	464	3	has	have	AUX
ftr-447	464	4	apparently	apparently	ADV
ftr-447	464	5	been	be	AUX
ftr-447	464	6	concerned	concern	VERB
ftr-447	464	7	that	that	SCONJ
ftr-447	464	8	a	a	DET
ftr-447	464	9	foreign	foreign	ADJ
ftr-447	464	10	partnership	partnership	NOUN
ftr-447	464	11	could	could	AUX
ftr-447	464	12	overfund	overfund	VERB
ftr-447	464	13	a	a	DET
ftr-447	464	14	foreign	foreign	ADJ
ftr-447	464	15	employees	employee	NOUN
ftr-447	464	16	'	'	PART
ftr-447	464	17	trust	trust	NOUN
ftr-447	464	18	it	it	PRON
ftr-447	464	19	maintains	maintain	VERB
ftr-447	464	20	while	while	SCONJ
ftr-447	464	21	retaining	retain	VERB
ftr-447	464	22	control	control	NOUN
ftr-447	464	23	over	over	ADP
ftr-447	464	24	the	the	DET
ftr-447	464	25	excess	excess	ADJ
ftr-447	464	26	assets	asset	NOUN
ftr-447	464	27	.	.	PUNCT
ftr-447	465	1	to	to	ADP
ftr-447	465	2	the	the	DET
ftr-447	465	3	extent	extent	NOUN
ftr-447	465	4	the	the	DET
ftr-447	465	5	foreign	foreign	ADJ
ftr-447	465	6	partnership	partnership	NOUN
ftr-447	465	7	is	be	AUX
ftr-447	465	8	not	not	PART
ftr-447	465	9	viewed	view	VERB
ftr-447	465	10	as	as	ADP
ftr-447	465	11	the	the	DET
ftr-447	465	12	trust	trust	NOUN
ftr-447	465	13	grantor	grantor	NOUN
ftr-447	465	14	,	,	PUNCT
ftr-447	465	15	it	it	PRON
ftr-447	465	16	would	would	AUX
ftr-447	465	17	not	not	PART
ftr-447	465	18	have	have	VERB
ftr-447	465	19	to	to	PART
ftr-447	465	20	include	include	VERB
ftr-447	465	21	in	in	ADP
ftr-447	465	22	its	its	PRON
ftr-447	465	23	taxable	taxable	ADJ
ftr-447	465	24	income	income	NOUN
ftr-447	465	25	the	the	DET
ftr-447	465	26	items	item	NOUN
ftr-447	465	27	attributable	attributable	ADJ
ftr-447	465	28	to	to	ADP
ftr-447	465	29	the	the	DET
ftr-447	465	30	excess	excess	ADJ
ftr-447	465	31	assets	asset	NOUN
ftr-447	465	32	,	,	PUNCT
ftr-447	465	33	thereby	thereby	ADV
ftr-447	465	34	precluding	preclude	VERB
ftr-447	465	35	u.s	u.s	PROPN
ftr-447	465	36	.	.	PROPN
ftr-447	465	37	taxation	taxation	NOUN
ftr-447	465	38	of	of	ADP
ftr-447	465	39	those	those	DET
ftr-447	465	40	amounts	amount	NOUN
ftr-447	465	41	with	with	ADP
ftr-447	465	42	respect	respect	NOUN
ftr-447	465	43	to	to	ADP
ftr-447	465	44	any	any	DET
ftr-447	465	45	related	relate	VERB
ftr-447	465	46	u.s	u.s	PROPN
ftr-447	465	47	.	.	PROPN
ftr-447	465	48	partners	partner	NOUN
ftr-447	465	49	.	.	PUNCT
ftr-447	466	1	in	in	ADP
ftr-447	466	2	this	this	DET
ftr-447	466	3	respect	respect	NOUN
ftr-447	466	4	,	,	PUNCT
ftr-447	466	5	the	the	DET
ftr-447	466	6	preamble	preamble	NOUN
ftr-447	466	7	to	to	ADP
ftr-447	466	8	the	the	DET
ftr-447	466	9	proposed	propose	VERB
ftr-447	466	10	regulations	regulation	NOUN
ftr-447	466	11	state	state	NOUN
ftr-447	466	12	:	:	PUNCT
ftr-447	466	13	if	if	SCONJ
ftr-447	466	14	the	the	DET
ftr-447	466	15	grantor	grantor	NOUN
ftr-447	466	16	trust	trust	NOUN
ftr-447	466	17	rules	rule	NOUN
ftr-447	466	18	do	do	AUX
ftr-447	466	19	not	not	PART
ftr-447	466	20	apply	apply	VERB
ftr-447	466	21	to	to	ADP
ftr-447	466	22	any	any	DET
ftr-447	466	23	portion	portion	NOUN
ftr-447	466	24	of	of	ADP
ftr-447	466	25	a	a	DET
ftr-447	466	26	foreign	foreign	ADJ
ftr-447	466	27	employees	employee	NOUN
ftr-447	466	28	'	'	PART
ftr-447	466	29	trust	trust	NOUN
ftr-447	466	30	,	,	PUNCT
ftr-447	466	31	a	a	DET
ftr-447	466	32	foreign	foreign	ADJ
ftr-447	466	33	partnership	partnership	NOUN
ftr-447	466	34	could	could	AUX
ftr-447	466	35	fund	fund	VERB
ftr-447	466	36	a	a	DET
ftr-447	466	37	foreign	foreign	ADJ
ftr-447	466	38	employees	employee	NOUN
ftr-447	466	39	'	'	PART
ftr-447	466	40	trust	trust	NOUN
ftr-447	466	41	in	in	ADP
ftr-447	466	42	excess	excess	NOUN
ftr-447	466	43	of	of	ADP
ftr-447	466	44	the	the	DET
ftr-447	466	45	amount	amount	NOUN
ftr-447	466	46	needed	need	VERB
ftr-447	466	47	to	to	PART
ftr-447	466	48	meet	meet	VERB
ftr-447	466	49	its	its	PRON
ftr-447	466	50	obligations	obligation	NOUN
ftr-447	466	51	...	...	PUNCT
ftr-447	466	52	and	and	CCONJ
ftr-447	466	53	yet	yet	ADV
ftr-447	466	54	retain	retain	VERB
ftr-447	466	55	control	control	NOUN
ftr-447	466	56	over	over	ADP
ftr-447	466	57	the	the	DET
ftr-447	466	58	excess	excess	ADJ
ftr-447	466	59	amount	amount	NOUN
ftr-447	466	60	.	.	PUNCT
ftr-447	467	1	as	as	ADP
ftr-447	467	2	a	a	DET
ftr-447	467	3	result	result	NOUN
ftr-447	467	4	,	,	PUNCT
ftr-447	467	5	the	the	DET
ftr-447	467	6	foreign	foreign	ADJ
ftr-447	467	7	partnership	partnership	NOUN
ftr-447	467	8	would	would	AUX
ftr-447	467	9	not	not	PART
ftr-447	467	10	have	have	VERB
ftr-447	467	11	to	to	PART
ftr-447	467	12	include	include	VERB
ftr-447	467	13	items	item	NOUN
ftr-447	467	14	in	in	ADP
ftr-447	467	15	taxable	taxable	ADJ
ftr-447	467	16	income	income	NOUN
ftr-447	467	17	attributable	attributable	ADJ
ftr-447	467	18	to	to	ADP
ftr-447	467	19	the	the	DET
ftr-447	467	20	excess	excess	ADJ
ftr-447	467	21	amount	amount	NOUN
ftr-447	467	22	,	,	PUNCT
ftr-447	467	23	and	and	CCONJ
ftr-447	467	24	consequently	consequently	ADV
ftr-447	467	25	the	the	DET
ftr-447	467	26	u.s	u.s	PROPN
ftr-447	467	27	.	.	PROPN
ftr-447	467	28	partner	partner	NOUN
ftr-447	467	29	or	or	CCONJ
ftr-447	467	30	cfc	cfc	PROPN
ftr-447	467	31	would	would	AUX
ftr-447	467	32	not	not	PART
ftr-447	467	33	have	have	VERB
ftr-447	467	34	to	to	PART
ftr-447	467	35	include	include	VERB
ftr-447	467	36	those	those	DET
ftr-447	467	37	items	item	NOUN
ftr-447	467	38	in	in	ADP
ftr-447	467	39	its	its	PRON
ftr-447	467	40	income.5	income.5	ADJ
ftr-447	467	41	3	3	NUM
ftr-447	467	42	.	.	PUNCT
ftr-447	467	43	policy	policy	NOUN
ftr-447	468	1	considerations.-as	considerations.-as	PRON
ftr-447	468	2	stated	state	VERB
ftr-447	468	3	above	above	ADV
ftr-447	468	4	,	,	PUNCT
ftr-447	468	5	the	the	DET
ftr-447	468	6	underlying	underlying	ADJ
ftr-447	468	7	policy	policy	NOUN
ftr-447	468	8	reason	reason	NOUN
ftr-447	468	9	,	,	PUNCT
ftr-447	468	10	apparently	apparently	ADV
ftr-447	468	11	,	,	PUNCT
ftr-447	468	12	for	for	ADP
ftr-447	468	13	the	the	DET
ftr-447	468	14	exceptions	exception	NOUN
ftr-447	468	15	in	in	ADP
ftr-447	468	16	proposed	propose	VERB
ftr-447	468	17	regulations	regulation	NOUN
ftr-447	468	18	section	section	NOUN
ftr-447	468	19	1.671	1.671	NUM
ftr-447	468	20	-	-	SYM
ftr-447	468	21	1	1	NUM
ftr-447	468	22	is	be	AUX
ftr-447	468	23	the	the	DET
ftr-447	468	24	service	service	NOUN
ftr-447	468	25	's	's	PART
ftr-447	468	26	broader	broad	ADJ
ftr-447	468	27	concern	concern	NOUN
ftr-447	468	28	that	that	SCONJ
ftr-447	468	29	an	an	DET
ftr-447	468	30	employer	employer	NOUN
ftr-447	468	31	will	will	AUX
ftr-447	468	32	purposely	purposely	ADV
ftr-447	468	33	overfund	overfund	VERB
ftr-447	468	34	foreign	foreign	ADJ
ftr-447	468	35	employees	employee	NOUN
ftr-447	468	36	'	'	PART
ftr-447	468	37	trusts	trust	NOUN
ftr-447	468	38	(	(	PUNCT
ftr-447	468	39	1	1	X
ftr-447	468	40	)	)	PUNCT
ftr-447	468	41	in	in	ADP
ftr-447	468	42	the	the	DET
ftr-447	468	43	case	case	NOUN
ftr-447	468	44	of	of	ADP
ftr-447	468	45	certain	certain	ADJ
ftr-447	468	46	foreign	foreign	ADJ
ftr-447	468	47	partnerships	partnership	NOUN
ftr-447	468	48	,	,	PUNCT
ftr-447	468	49	in	in	ADP
ftr-447	468	50	order	order	NOUN
ftr-447	468	51	to	to	PART
ftr-447	468	52	avoid	avoid	VERB
ftr-447	468	53	its	its	PRON
ftr-447	468	54	distributive	distributive	ADJ
ftr-447	468	55	share	share	NOUN
ftr-447	468	56	of	of	ADP
ftr-447	468	57	certain	certain	ADJ
ftr-447	468	58	income	income	NOUN
ftr-447	468	59	(	(	PUNCT
ftr-447	468	60	2	2	NUM
ftr-447	468	61	)	)	PUNCT
ftr-447	468	62	in	in	ADP
ftr-447	468	63	the	the	DET
ftr-447	468	64	case	case	NOUN
ftr-447	468	65	of	of	ADP
ftr-447	468	66	cfcs	cfc	NOUN
ftr-447	468	67	,	,	PUNCT
ftr-447	468	68	in	in	ADP
ftr-447	468	69	order	order	NOUN
ftr-447	468	70	to	to	PART
ftr-447	468	71	navigate	navigate	VERB
ftr-447	468	72	past	past	ADP
ftr-447	468	73	the	the	DET
ftr-447	468	74	anti	anti	ADJ
ftr-447	468	75	-	-	ADJ
ftr-447	468	76	deferral	deferral	ADJ
ftr-447	468	77	rules	rule	NOUN
ftr-447	468	78	of	of	ADP
ftr-447	468	79	subpart	subpart	NOUN
ftr-447	468	80	f	f	PROPN
ftr-447	468	81	and	and	CCONJ
ftr-447	468	82	(	(	PUNCT
ftr-447	468	83	3	3	NUM
ftr-447	468	84	)	)	PUNCT
ftr-447	468	85	in	in	ADP
ftr-447	468	86	the	the	DET
ftr-447	468	87	case	case	NOUN
ftr-447	468	88	of	of	ADP
ftr-447	468	89	certain	certain	ADJ
ftr-447	468	90	other	other	ADJ
ftr-447	468	91	passive	passive	ADJ
ftr-447	468	92	investment	investment	NOUN
ftr-447	468	93	entities	entity	NOUN
ftr-447	468	94	,	,	PUNCT
ftr-447	468	95	in	in	ADP
ftr-447	468	96	order	order	NOUN
ftr-447	468	97	to	to	PART
ftr-447	468	98	bypass	bypass	VERB
ftr-447	468	99	the	the	DET
ftr-447	468	100	rules	rule	NOUN
ftr-447	468	101	applicable	applicable	ADJ
ftr-447	468	102	to	to	ADP
ftr-447	468	103	pfics	pfic	NOUN
ftr-447	468	104	.	.	PUNCT
ftr-447	469	1	generally	generally	ADV
ftr-447	469	2	speaking	speak	VERB
ftr-447	469	3	,	,	PUNCT
ftr-447	469	4	to	to	ADP
ftr-447	469	5	the	the	DET
ftr-447	469	6	extent	extent	NOUN
ftr-447	469	7	an	an	DET
ftr-447	469	8	employer	employer	NOUN
ftr-447	469	9	/	/	SYM
ftr-447	469	10	grantor	grantor	NOUN
ftr-447	469	11	(	(	PUNCT
ftr-447	469	12	or	or	CCONJ
ftr-447	469	13	its	its	PRON
ftr-447	469	14	u.s	u.s	PROPN
ftr-447	469	15	.	.	PROPN
ftr-447	469	16	affiliate	affiliate	NOUN
ftr-447	469	17	)	)	PUNCT
ftr-447	469	18	is	be	AUX
ftr-447	469	19	no	no	ADV
ftr-447	469	20	longer	long	ADJ
ftr-447	469	21	to	to	PART
ftr-447	469	22	be	be	AUX
ftr-447	469	23	taxed	tax	VERB
ftr-447	469	24	under	under	ADP
ftr-447	469	25	sections	section	NOUN
ftr-447	469	26	671	671	NUM
ftr-447	469	27	through	through	ADP
ftr-447	469	28	679	679	NUM
ftr-447	469	29	as	as	ADP
ftr-447	469	30	the	the	DET
ftr-447	469	31	grantor	grantor	NOUN
ftr-447	469	32	with	with	ADP
ftr-447	469	33	respect	respect	NOUN
ftr-447	469	34	to	to	ADP
ftr-447	469	35	the	the	DET
ftr-447	469	36	income	income	NOUN
ftr-447	469	37	on	on	ADP
ftr-447	469	38	the	the	DET
ftr-447	469	39	assets	asset	NOUN
ftr-447	469	40	of	of	ADP
ftr-447	469	41	foreign	foreign	ADJ
ftr-447	469	42	employees	employee	NOUN
ftr-447	469	43	'	'	PART
ftr-447	469	44	50	50	NUM
ftr-447	469	45	.	.	PUNCT
ftr-447	470	1	provided	provide	VERB
ftr-447	470	2	the	the	DET
ftr-447	470	3	entity	entity	NOUN
ftr-447	470	4	is	be	AUX
ftr-447	470	5	treated	treat	VERB
ftr-447	470	6	as	as	ADP
ftr-447	470	7	a	a	DET
ftr-447	470	8	partnership	partnership	NOUN
ftr-447	470	9	for	for	ADP
ftr-447	470	10	u.s	u.s	PROPN
ftr-447	470	11	.	.	PROPN
ftr-447	470	12	federal	federal	ADJ
ftr-447	470	13	income	income	NOUN
ftr-447	470	14	tax	tax	NOUN
ftr-447	470	15	purposes	purpose	NOUN
ftr-447	470	16	under	under	ADP
ftr-447	470	17	§	§	PROPN
ftr-447	470	18	7701(a)(2	7701(a)(2	NOUN
ftr-447	470	19	)	)	PUNCT
ftr-447	470	20	.	.	PUNCT
ftr-447	471	1	51	51	NUM
ftr-447	471	2	.	.	X
ftr-447	471	3	61	61	NUM
ftr-447	472	1	fed	fed	PROPN
ftr-447	472	2	.	.	PUNCT
ftr-447	473	1	reg	reg	PROPN
ftr-447	473	2	.	.	PUNCT
ftr-447	474	1	50778	50778	NUM
ftr-447	474	2	,	,	PUNCT
ftr-447	474	3	50780	50780	NUM
ftr-447	474	4	(	(	PUNCT
ftr-447	474	5	1996	1996	NUM
ftr-447	474	6	)	)	PUNCT
ftr-447	474	7	.	.	PUNCT
ftr-447	475	1	[	[	X
ftr-447	475	2	vol	vol	NOUN
ftr-447	475	3	4:6	4:6	NUM
ftr-447	475	4	recent	recent	ADJ
ftr-447	475	5	changes	change	NOUN
ftr-447	475	6	for	for	ADP
ftr-447	475	7	foreign	foreign	ADJ
ftr-447	475	8	compensatory	compensatory	ADJ
ftr-447	475	9	trists	trist	NOUN
ftr-447	475	10	trusts	trust	NOUN
ftr-447	475	11	,	,	PUNCT
ftr-447	475	12	it	it	PRON
ftr-447	475	13	potentially	potentially	ADV
ftr-447	475	14	can	can	AUX
ftr-447	475	15	defer	defer	VERB
ftr-447	475	16	tax	tax	NOUN
ftr-447	475	17	on	on	ADP
ftr-447	475	18	income	income	NOUN
ftr-447	475	19	simply	simply	ADV
ftr-447	475	20	by	by	ADP
ftr-447	475	21	overfunding	overfunde	VERB
ftr-447	475	22	such	such	DET
ftr-447	475	23	a	a	DET
ftr-447	475	24	trust	trust	NOUN
ftr-447	475	25	located	locate	VERB
ftr-447	475	26	in	in	ADP
ftr-447	475	27	a	a	DET
ftr-447	475	28	jurisdiction	jurisdiction	NOUN
ftr-447	475	29	with	with	ADP
ftr-447	475	30	a	a	DET
ftr-447	475	31	lower	low	ADJ
ftr-447	475	32	or	or	CCONJ
ftr-447	475	33	no	no	PRON
ftr-447	475	34	tax	tax	NOUN
ftr-447	475	35	.	.	PUNCT
ftr-447	476	1	at	at	ADP
ftr-447	476	2	some	some	DET
ftr-447	476	3	point	point	NOUN
ftr-447	476	4	,	,	PUNCT
ftr-447	476	5	the	the	DET
ftr-447	476	6	sheltered	sheltered	ADJ
ftr-447	476	7	income	income	NOUN
ftr-447	476	8	could	could	AUX
ftr-447	476	9	be	be	AUX
ftr-447	476	10	repatriated	repatriate	VERB
ftr-447	476	11	without	without	ADP
ftr-447	476	12	adverse	adverse	ADJ
ftr-447	476	13	tax	tax	NOUN
ftr-447	476	14	consequences	consequence	NOUN
ftr-447	476	15	.	.	PUNCT
ftr-447	477	1	at	at	ADP
ftr-447	477	2	the	the	DET
ftr-447	477	3	outset	outset	NOUN
ftr-447	477	4	,	,	PUNCT
ftr-447	477	5	it	it	PRON
ftr-447	477	6	is	be	AUX
ftr-447	477	7	interesting	interesting	ADJ
ftr-447	477	8	to	to	PART
ftr-447	477	9	note	note	VERB
ftr-447	477	10	that	that	SCONJ
ftr-447	477	11	the	the	DET
ftr-447	477	12	imposition	imposition	NOUN
ftr-447	477	13	of	of	ADP
ftr-447	477	14	grantor	grantor	NOUN
ftr-447	477	15	trust	trust	NOUN
ftr-447	477	16	treatment	treatment	NOUN
ftr-447	477	17	in	in	ADP
ftr-447	477	18	these	these	DET
ftr-447	477	19	cases	case	NOUN
ftr-447	477	20	appears	appear	VERB
ftr-447	477	21	to	to	PART
ftr-447	477	22	mark	mark	VERB
ftr-447	477	23	a	a	DET
ftr-447	477	24	departure	departure	NOUN
ftr-447	477	25	from	from	ADP
ftr-447	477	26	the	the	DET
ftr-447	477	27	service	service	NOUN
ftr-447	477	28	's	's	PART
ftr-447	477	29	"	"	PUNCT
ftr-447	477	30	fundamentally	fundamentally	ADV
ftr-447	477	31	inconsistent	inconsistent	ADJ
ftr-447	477	32	"	"	PUNCT
ftr-447	477	33	position	position	NOUN
ftr-447	477	34	.	.	PUNCT
ftr-447	478	1	in	in	ADP
ftr-447	478	2	this	this	DET
ftr-447	478	3	respect	respect	NOUN
ftr-447	478	4	,	,	PUNCT
ftr-447	478	5	it	it	PRON
ftr-447	478	6	is	be	AUX
ftr-447	478	7	interesting	interesting	ADJ
ftr-447	478	8	that	that	SCONJ
ftr-447	478	9	the	the	DET
ftr-447	478	10	preamble	preamble	NOUN
ftr-447	478	11	released	release	VERB
ftr-447	478	12	with	with	ADP
ftr-447	478	13	these	these	DET
ftr-447	478	14	proposed	propose	VERB
ftr-447	478	15	regulations	regulation	NOUN
ftr-447	478	16	restates	restate	VERB
ftr-447	478	17	the	the	DET
ftr-447	478	18	established	establish	VERB
ftr-447	478	19	position	position	NOUN
ftr-447	478	20	,	,	PUNCT
ftr-447	478	21	at	at	ADP
ftr-447	478	22	least	least	ADJ
ftr-447	478	23	in	in	ADP
ftr-447	478	24	the	the	DET
ftr-447	478	25	domestic	domestic	ADJ
ftr-447	478	26	context	context	NOUN
ftr-447	478	27	,	,	PUNCT
ftr-447	478	28	without	without	ADP
ftr-447	478	29	regard	regard	NOUN
ftr-447	478	30	to	to	ADP
ftr-447	478	31	the	the	DET
ftr-447	478	32	exceptions	exception	NOUN
ftr-447	478	33	that	that	PRON
ftr-447	478	34	are	be	AUX
ftr-447	478	35	apparently	apparently	ADV
ftr-447	478	36	being	be	AUX
ftr-447	478	37	made	make	VERB
ftr-447	478	38	to	to	ADP
ftr-447	478	39	the	the	DET
ftr-447	478	40	general	general	ADJ
ftr-447	478	41	rule	rule	NOUN
ftr-447	478	42	:	:	PUNCT
ftr-447	478	43	the	the	DET
ftr-447	478	44	rule	rule	NOUN
ftr-447	478	45	in	in	ADP
ftr-447	478	46	the	the	DET
ftr-447	478	47	proposed	propose	VERB
ftr-447	478	48	regulations	regulation	NOUN
ftr-447	478	49	is	be	AUX
ftr-447	478	50	consistent	consistent	ADJ
ftr-447	478	51	with	with	ADP
ftr-447	478	52	the	the	DET
ftr-447	478	53	holdings	holding	NOUN
ftr-447	478	54	of	of	ADP
ftr-447	478	55	a	a	DET
ftr-447	478	56	number	number	NOUN
ftr-447	478	57	of	of	ADP
ftr-447	478	58	private	private	ADJ
ftr-447	478	59	letter	letter	NOUN
ftr-447	478	60	rulings	ruling	NOUN
ftr-447	478	61	with	with	ADP
ftr-447	478	62	respect	respect	NOUN
ftr-447	478	63	to	to	ADP
ftr-447	478	64	nonexempt	nonexempt	NOUN
ftr-447	478	65	employee	employee	NOUN
ftr-447	478	66	's	's	PART
ftr-447	478	67	trusts	trust	NOUN
ftr-447	478	68	and	and	CCONJ
ftr-447	478	69	with	with	ADP
ftr-447	478	70	the	the	DET
ftr-447	478	71	service	service	NOUN
ftr-447	478	72	's	's	PART
ftr-447	478	73	treatment	treatment	NOUN
ftr-447	478	74	of	of	ADP
ftr-447	478	75	trusts	trust	NOUN
ftr-447	478	76	that	that	PRON
ftr-447	478	77	no	no	ADV
ftr-447	478	78	longer	long	ADV
ftr-447	478	79	qualify	qualify	VERB
ftr-447	478	80	as	as	ADP
ftr-447	478	81	exempt	exempt	ADJ
ftr-447	478	82	under	under	ADP
ftr-447	478	83	501(a	501(a	NUM
ftr-447	478	84	)	)	PUNCT
ftr-447	478	85	(	(	PUNCT
ftr-447	478	86	because	because	SCONJ
ftr-447	478	87	they	they	PRON
ftr-447	478	88	are	be	AUX
ftr-447	478	89	no	no	ADV
ftr-447	478	90	longer	long	ADV
ftr-447	478	91	described	describe	VERB
ftr-447	478	92	in	in	ADP
ftr-447	478	93	section	section	NOUN
ftr-447	478	94	401(a	401(a	PROPN
ftr-447	478	95	)	)	PUNCT
ftr-447	478	96	)	)	PUNCT
ftr-447	478	97	as	as	ADP
ftr-447	478	98	separate	separate	ADJ
ftr-447	478	99	taxable	taxable	ADJ
ftr-447	478	100	trusts	trust	NOUN
ftr-447	478	101	rather	rather	ADV
ftr-447	478	102	than	than	ADP
ftr-447	478	103	as	as	SCONJ
ftr-447	478	104	grantor	grantor	NOUN
ftr-447	478	105	trusts.52	trusts.52	NOUN
ftr-447	478	106	having	having	AUX
ftr-447	478	107	asserted	assert	VERB
ftr-447	478	108	that	that	SCONJ
ftr-447	478	109	the	the	DET
ftr-447	478	110	proposed	propose	VERB
ftr-447	478	111	regulations	regulation	NOUN
ftr-447	478	112	in	in	ADP
ftr-447	478	113	fact	fact	NOUN
ftr-447	478	114	are	be	AUX
ftr-447	478	115	consistent	consistent	ADJ
ftr-447	478	116	with	with	ADP
ftr-447	478	117	this	this	DET
ftr-447	478	118	"	"	PUNCT
ftr-447	478	119	fundamentally	fundamentally	ADV
ftr-447	478	120	inconsistent	inconsistent	ADJ
ftr-447	478	121	"	"	PUNCT
ftr-447	478	122	standard	standard	NOUN
ftr-447	478	123	the	the	DET
ftr-447	478	124	preamble	preamble	NOUN
ftr-447	478	125	then	then	ADV
ftr-447	478	126	later	later	ADV
ftr-447	478	127	curiously	curiously	ADV
ftr-447	478	128	states	state	NOUN
ftr-447	478	129	:	:	PUNCT
ftr-447	478	130	under	under	ADP
ftr-447	478	131	these	these	DET
ftr-447	478	132	proposed	propose	VERB
ftr-447	478	133	regulations	regulation	NOUN
ftr-447	478	134	,	,	PUNCT
ftr-447	478	135	the	the	DET
ftr-447	478	136	grantor	grantor	NOUN
ftr-447	478	137	trust	trust	NOUN
ftr-447	478	138	rules	rule	NOUN
ftr-447	478	139	of	of	ADP
ftr-447	478	140	subpart	subpart	NOUN
ftr-447	478	141	e	e	NOUN
ftr-447	478	142	do	do	AUX
ftr-447	478	143	not	not	PART
ftr-447	478	144	apply	apply	VERB
ftr-447	478	145	to	to	ADP
ftr-447	478	146	a	a	DET
ftr-447	478	147	foreign	foreign	ADJ
ftr-447	478	148	employees	employee	NOUN
ftr-447	478	149	'	'	PART
ftr-447	478	150	trust	trust	NOUN
ftr-447	478	151	with	with	ADP
ftr-447	478	152	respect	respect	NOUN
ftr-447	478	153	to	to	ADP
ftr-447	478	154	a	a	DET
ftr-447	478	155	foreign	foreign	ADJ
ftr-447	478	156	employer	employer	NOUN
ftr-447	478	157	other	other	ADJ
ftr-447	478	158	than	than	ADP
ftr-447	478	159	a	a	DET
ftr-447	478	160	cfc	cfc	NOUN
ftr-447	478	161	or	or	CCONJ
ftr-447	478	162	a	a	DET
ftr-447	478	163	u.s.-related	u.s.-related	ADJ
ftr-447	478	164	foreign	foreign	ADJ
ftr-447	478	165	partnership	partnership	NOUN
ftr-447	478	166	,	,	PUNCT
ftr-447	478	167	except	except	SCONJ
ftr-447	478	168	for	for	ADP
ftr-447	478	169	cases	case	NOUN
ftr-447	478	170	in	in	ADP
ftr-447	478	171	which	which	PRON
ftr-447	478	172	assets	asset	NOUN
ftr-447	478	173	are	be	AUX
ftr-447	478	174	transferred	transfer	VERB
ftr-447	478	175	to	to	ADP
ftr-447	478	176	a	a	DET
ftr-447	478	177	foreign	foreign	ADJ
ftr-447	478	178	employees	employee	NOUN
ftr-447	478	179	'	'	PART
ftr-447	478	180	trust	trust	NOUN
ftr-447	478	181	with	with	ADP
ftr-447	478	182	a	a	DET
ftr-447	478	183	principal	principal	ADJ
ftr-447	478	184	purpose	purpose	NOUN
ftr-447	478	185	of	of	ADP
ftr-447	478	186	avoiding	avoid	VERB
ftr-447	478	187	the	the	DET
ftr-447	478	188	pfic	pfic	NOUN
ftr-447	478	189	rules.53	rules.53	NOUN
ftr-447	478	190	apparently	apparently	ADV
ftr-447	478	191	,	,	PUNCT
ftr-447	478	192	some	some	PRON
ftr-447	478	193	within	within	ADP
ftr-447	478	194	the	the	DET
ftr-447	478	195	service	service	NOUN
ftr-447	478	196	advocated	advocate	VERB
ftr-447	478	197	limiting	limit	VERB
ftr-447	478	198	the	the	DET
ftr-447	478	199	scope	scope	NOUN
ftr-447	478	200	of	of	ADP
ftr-447	478	201	the	the	DET
ftr-447	478	202	firewall	firewall	NOUN
ftr-447	478	203	between	between	ADP
ftr-447	478	204	section	section	NOUN
ftr-447	478	205	402(b	402(b	PROPN
ftr-447	478	206	)	)	PUNCT
ftr-447	478	207	and	and	CCONJ
ftr-447	478	208	grantor	grantor	NOUN
ftr-447	478	209	trusts	trust	NOUN
ftr-447	478	210	to	to	ADP
ftr-447	478	211	purely	purely	ADV
ftr-447	478	212	domestic	domestic	ADJ
ftr-447	478	213	situations5	situations5	NOUN
ftr-447	478	214	4	4	NUM
ftr-447	478	215	however	however	ADV
ftr-447	478	216	,	,	PUNCT
ftr-447	478	217	the	the	DET
ftr-447	478	218	statement	statement	NOUN
ftr-447	478	219	in	in	ADP
ftr-447	478	220	the	the	DET
ftr-447	478	221	preamble	preamble	NOUN
ftr-447	478	222	quoted	quote	VERB
ftr-447	478	223	above	above	ADV
ftr-447	478	224	does	do	AUX
ftr-447	478	225	not	not	PART
ftr-447	478	226	appear	appear	VERB
ftr-447	478	227	to	to	PART
ftr-447	478	228	indicate	indicate	VERB
ftr-447	478	229	the	the	DET
ftr-447	478	230	recognition	recognition	NOUN
ftr-447	478	231	of	of	ADP
ftr-447	478	232	any	any	DET
ftr-447	478	233	such	such	ADJ
ftr-447	478	234	internal	internal	ADJ
ftr-447	478	235	tension	tension	NOUN
ftr-447	478	236	,	,	PUNCT
ftr-447	478	237	if	if	SCONJ
ftr-447	478	238	indeed	indeed	ADV
ftr-447	478	239	it	it	PRON
ftr-447	478	240	exists	exist	VERB
ftr-447	478	241	.	.	PUNCT
ftr-447	479	1	a	a	DET
ftr-447	479	2	broader	broad	ADJ
ftr-447	479	3	point	point	NOUN
ftr-447	479	4	can	can	AUX
ftr-447	479	5	be	be	AUX
ftr-447	479	6	raised	raise	VERB
ftr-447	479	7	,	,	PUNCT
ftr-447	479	8	however	however	ADV
ftr-447	479	9	,	,	PUNCT
ftr-447	479	10	when	when	SCONJ
ftr-447	479	11	one	one	PRON
ftr-447	479	12	considers	consider	VERB
ftr-447	479	13	the	the	DET
ftr-447	479	14	fact	fact	NOUN
ftr-447	479	15	that	that	SCONJ
ftr-447	479	16	section	section	NOUN
ftr-447	479	17	671	671	NUM
ftr-447	479	18	itself	itself	PRON
ftr-447	479	19	does	do	AUX
ftr-447	479	20	not	not	PART
ftr-447	479	21	apply	apply	VERB
ftr-447	479	22	to	to	ADP
ftr-447	479	23	grantors	grantor	NOUN
ftr-447	479	24	unless	unless	SCONJ
ftr-447	479	25	they	they	PRON
ftr-447	479	26	are	be	AUX
ftr-447	479	27	otherwise	otherwise	ADV
ftr-447	479	28	treated	treat	VERB
ftr-447	479	29	as	as	ADP
ftr-447	479	30	owners	owner	NOUN
ftr-447	479	31	under	under	ADP
ftr-447	479	32	the	the	DET
ftr-447	479	33	other	other	ADJ
ftr-447	479	34	grantor	grantor	NOUN
ftr-447	479	35	trust	trust	NOUN
ftr-447	479	36	rules	rule	NOUN
ftr-447	479	37	.	.	PUNCT
ftr-447	480	1	regulations	regulation	NOUN
ftr-447	480	2	section	section	VERB
ftr-447	480	3	1.671	1.671	NUM
ftr-447	480	4	-	-	SYM
ftr-447	480	5	1(a	1(a	NUM
ftr-447	480	6	)	)	PUNCT
ftr-447	480	7	makes	make	VERB
ftr-447	480	8	this	this	DET
ftr-447	480	9	point	point	NOUN
ftr-447	480	10	by	by	ADP
ftr-447	480	11	stating	state	VERB
ftr-447	480	12	that	that	SCONJ
ftr-447	480	13	sections	section	NOUN
ftr-447	480	14	673	673	NUM
ftr-447	480	15	through	through	ADP
ftr-447	480	16	677	677	NUM
ftr-447	480	17	define	define	VERB
ftr-447	480	18	52	52	NUM
ftr-447	480	19	.	.	PUNCT
ftr-447	481	1	i	i	PRON
ftr-447	481	2	d.	d.	PROPN
ftr-447	481	3	at	at	ADP
ftr-447	481	4	50781	50781	NUM
ftr-447	481	5	(	(	PUNCT
ftr-447	481	6	citation	citation	NOUN
ftr-447	481	7	omitted	omit	VERB
ftr-447	481	8	)	)	PUNCT
ftr-447	481	9	;	;	PUNCT
ftr-447	481	10	see	see	VERB
ftr-447	481	11	also	also	ADV
ftr-447	481	12	priv	priv	VERB
ftr-447	481	13	.	.	PUNCT
ftr-447	482	1	ltr	ltr	PROPN
ftr-447	482	2	.	.	PUNCT
ftr-447	482	3	ruls	rul	NOUN
ftr-447	482	4	.	.	PUNCT
ftr-447	483	1	92	92	NUM
ftr-447	483	2	-	-	PUNCT
ftr-447	483	3	12	12	NUM
ftr-447	483	4	-	-	PUNCT
ftr-447	483	5	024	024	NUM
ftr-447	483	6	(	(	PUNCT
ftr-447	483	7	dec	dec	PROPN
ftr-447	483	8	.	.	PROPN
ftr-447	483	9	20	20	NUM
ftr-447	483	10	,	,	PUNCT
ftr-447	483	11	1991	1991	NUM
ftr-447	483	12	)	)	PUNCT
ftr-447	483	13	;	;	PUNCT
ftr-447	483	14	92	92	NUM
ftr-447	483	15	-	-	PUNCT
ftr-447	483	16	07	07	NUM
ftr-447	483	17	-	-	PUNCT
ftr-447	483	18	010	010	NUM
ftr-447	483	19	(	(	PUNCT
ftr-447	483	20	nov	nov	PROPN
ftr-447	483	21	.	.	PROPN
ftr-447	483	22	12	12	NUM
ftr-447	483	23	,	,	PUNCT
ftr-447	483	24	1991	1991	NUM
ftr-447	483	25	)	)	PUNCT
ftr-447	483	26	;	;	PUNCT
ftr-447	483	27	92	92	NUM
ftr-447	483	28	-	-	PUNCT
ftr-447	483	29	06	06	NUM
ftr-447	483	30	-	-	PUNCT
ftr-447	483	31	009	009	NUM
ftr-447	483	32	(	(	PUNCT
ftr-447	483	33	nov	nov	PROPN
ftr-447	483	34	.	.	PROPN
ftr-447	483	35	11	11	NUM
ftr-447	483	36	,	,	PUNCT
ftr-447	483	37	1991	1991	NUM
ftr-447	483	38	)	)	PUNCT
ftr-447	483	39	.	.	PUNCT
ftr-447	484	1	53	53	NUM
ftr-447	484	2	.	.	X
ftr-447	484	3	61	61	NUM
ftr-447	484	4	fed	feed	VERB
ftr-447	484	5	.	.	PUNCT
ftr-447	485	1	reg	reg	PROPN
ftr-447	485	2	.	.	PUNCT
ftr-447	486	1	50778	50778	NUM
ftr-447	486	2	,	,	PUNCT
ftr-447	486	3	50781	50781	NUM
ftr-447	486	4	(	(	PUNCT
ftr-447	486	5	1996	1996	NUM
ftr-447	486	6	)	)	PUNCT
ftr-447	486	7	(	(	PUNCT
ftr-447	486	8	emphasis	emphasis	NOUN
ftr-447	486	9	added	add	VERB
ftr-447	486	10	)	)	PUNCT
ftr-447	486	11	.	.	PUNCT
ftr-447	487	1	54	54	NUM
ftr-447	487	2	.	.	PUNCT
ftr-447	488	1	see	see	VERB
ftr-447	488	2	william	william	PROPN
ftr-447	488	3	l.	l.	PROPN
ftr-447	488	4	sollee	sollee	PROPN
ftr-447	488	5	,	,	PUNCT
ftr-447	488	6	overfunded	overfunded	ADJ
ftr-447	488	7	portion	portion	NOUN
ftr-447	488	8	of	of	ADP
ftr-447	488	9	foreign	foreign	ADJ
ftr-447	488	10	employees	employee	NOUN
ftr-447	488	11	'	'	PART
ftr-447	488	12	trust	trust	NOUN
ftr-447	488	13	treated	treat	VERB
ftr-447	488	14	as	as	ADP
ftr-447	488	15	grantor	grantor	NOUN
ftr-447	488	16	trust	trust	NOUN
ftr-447	488	17	,	,	PUNCT
ftr-447	488	18	86	86	NUM
ftr-447	488	19	j.	j.	PROPN
ftr-447	488	20	tax'n	tax'n	PROPN
ftr-447	488	21	134	134	NUM
ftr-447	488	22	,	,	PUNCT
ftr-447	488	23	n.5	n.5	X
ftr-447	488	24	(	(	PUNCT
ftr-447	488	25	1997	1997	NUM
ftr-447	488	26	)	)	PUNCT
ftr-447	488	27	.	.	PUNCT
ftr-447	489	1	19991	19991	NUM
ftr-447	489	2	florida	florida	PROPN
ftr-447	489	3	tax	tax	NOUN
ftr-447	489	4	review	review	NOUN
ftr-447	489	5	the	the	DET
ftr-447	489	6	circumstances	circumstance	NOUN
ftr-447	489	7	under	under	ADP
ftr-447	489	8	which	which	PRON
ftr-447	489	9	income	income	NOUN
ftr-447	489	10	of	of	ADP
ftr-447	489	11	a	a	DET
ftr-447	489	12	trust	trust	NOUN
ftr-447	489	13	is	be	AUX
ftr-447	489	14	taxed	tax	VERB
ftr-447	489	15	to	to	ADP
ftr-447	489	16	a	a	DET
ftr-447	489	17	grantor	grantor	NOUN
ftr-447	489	18	.	.	PUNCT
ftr-447	490	1	other	other	ADJ
ftr-447	490	2	than	than	ADP
ftr-447	490	3	sections	section	NOUN
ftr-447	490	4	679	679	NUM
ftr-447	490	5	and	and	CCONJ
ftr-447	490	6	672(f	672(f	NUM
ftr-447	490	7	)	)	PUNCT
ftr-447	490	8	,	,	PUNCT
ftr-447	490	9	no	no	DET
ftr-447	490	10	other	other	ADJ
ftr-447	490	11	grantor	grantor	NOUN
ftr-447	490	12	trust	trust	NOUN
ftr-447	490	13	provision	provision	NOUN
ftr-447	490	14	explicitly	explicitly	ADV
ftr-447	490	15	provides	provide	VERB
ftr-447	490	16	for	for	ADP
ftr-447	490	17	foreign	foreign	ADJ
ftr-447	490	18	grantor	grantor	NOUN
ftr-447	490	19	trust	trust	NOUN
ftr-447	490	20	compensatory	compensatory	ADJ
ftr-447	490	21	arrangements	arrangement	NOUN
ftr-447	490	22	.	.	PUNCT
ftr-447	491	1	moreover	moreover	ADV
ftr-447	491	2	,	,	PUNCT
ftr-447	491	3	as	as	SCONJ
ftr-447	491	4	described	describe	VERB
ftr-447	491	5	in	in	ADP
ftr-447	491	6	part	part	NOUN
ftr-447	491	7	iv	iv	NUM
ftr-447	491	8	,	,	PUNCT
ftr-447	491	9	section	section	NOUN
ftr-447	491	10	679	679	NUM
ftr-447	491	11	does	do	AUX
ftr-447	491	12	not	not	PART
ftr-447	491	13	apply	apply	VERB
ftr-447	491	14	to	to	ADP
ftr-447	491	15	foreign	foreign	ADJ
ftr-447	491	16	section	section	NOUN
ftr-447	491	17	402(b	402(b	PROPN
ftr-447	491	18	)	)	PUNCT
ftr-447	491	19	arrangements	arrangement	NOUN
ftr-447	491	20	.	.	PUNCT
ftr-447	492	1	additionally	additionally	ADV
ftr-447	492	2	,	,	PUNCT
ftr-447	492	3	section	section	NOUN
ftr-447	492	4	672(f)(2)(b	672(f)(2)(b	PROPN
ftr-447	492	5	)	)	PUNCT
ftr-447	492	6	,	,	PUNCT
ftr-447	492	7	(	(	PUNCT
ftr-447	492	8	and	and	CCONJ
ftr-447	492	9	regulations	regulation	NOUN
ftr-447	492	10	section	section	NOUN
ftr-447	492	11	1.672(f)-3(c	1.672(f)-3(c	NUM
ftr-447	492	12	)	)	PUNCT
ftr-447	492	13	)	)	PUNCT
ftr-447	492	14	,	,	PUNCT
ftr-447	492	15	as	as	SCONJ
ftr-447	492	16	described	describe	VERB
ftr-447	492	17	above	above	ADV
ftr-447	492	18	,	,	PUNCT
ftr-447	492	19	appears	appear	VERB
ftr-447	492	20	to	to	PART
ftr-447	492	21	suggest	suggest	VERB
ftr-447	492	22	that	that	SCONJ
ftr-447	492	23	the	the	DET
ftr-447	492	24	grantor	grantor	NOUN
ftr-447	492	25	trust	trust	NOUN
ftr-447	492	26	rules	rule	NOUN
ftr-447	492	27	of	of	ADP
ftr-447	492	28	section	section	NOUN
ftr-447	492	29	671	671	NUM
ftr-447	492	30	through	through	ADP
ftr-447	492	31	677	677	NUM
ftr-447	492	32	continue	continue	VERB
ftr-447	492	33	to	to	PART
ftr-447	492	34	apply	apply	VERB
ftr-447	492	35	to	to	ADP
ftr-447	492	36	foreign	foreign	ADJ
ftr-447	492	37	compensatory	compensatory	ADJ
ftr-447	492	38	arrangements	arrangement	NOUN
ftr-447	492	39	notwithstanding	notwithstanding	ADP
ftr-447	492	40	the	the	DET
ftr-447	492	41	general	general	ADJ
ftr-447	492	42	anti	anti	ADJ
ftr-447	492	43	-	-	ADJ
ftr-447	492	44	foreign	foreign	ADJ
ftr-447	492	45	grantor	grantor	NOUN
ftr-447	492	46	rule	rule	NOUN
ftr-447	492	47	now	now	ADV
ftr-447	492	48	contained	contain	VERB
ftr-447	492	49	in	in	ADP
ftr-447	492	50	section	section	NOUN
ftr-447	492	51	672(f	672(f	PROPN
ftr-447	492	52	)	)	PUNCT
ftr-447	492	53	.	.	PUNCT
ftr-447	493	1	thus	thus	ADV
ftr-447	493	2	,	,	PUNCT
ftr-447	493	3	for	for	ADP
ftr-447	493	4	example	example	NOUN
ftr-447	493	5	,	,	PUNCT
ftr-447	493	6	the	the	DET
ftr-447	493	7	exception	exception	NOUN
ftr-447	493	8	for	for	ADP
ftr-447	493	9	compensatory	compensatory	ADJ
ftr-447	493	10	trusts	trust	NOUN
ftr-447	493	11	in	in	ADP
ftr-447	493	12	section	section	NOUN
ftr-447	493	13	672(f	672(f	PROPN
ftr-447	493	14	)	)	PUNCT
ftr-447	493	15	should	should	AUX
ftr-447	493	16	permit	permit	VERB
ftr-447	493	17	foreign	foreign	ADJ
ftr-447	493	18	grantors	grantor	NOUN
ftr-447	493	19	of	of	ADP
ftr-447	493	20	rabbi	rabbi	ADJ
ftr-447	493	21	trusts	trust	NOUN
ftr-447	493	22	to	to	PART
ftr-447	493	23	be	be	AUX
ftr-447	493	24	treated	treat	VERB
ftr-447	493	25	as	as	ADP
ftr-447	493	26	owners	owner	NOUN
ftr-447	493	27	,	,	PUNCT
ftr-447	493	28	since	since	ADV
ftr-447	493	29	,	,	PUNCT
ftr-447	493	30	presumably	presumably	ADV
ftr-447	493	31	,	,	PUNCT
ftr-447	493	32	per	per	ADP
ftr-447	493	33	revenue	revenue	NOUN
ftr-447	493	34	procedure	procedure	NOUN
ftr-447	493	35	9264	9264	NUM
ftr-447	493	36	,	,	PUNCT
ftr-447	493	37	they	they	PRON
ftr-447	493	38	retain	retain	VERB
ftr-447	493	39	a	a	DET
ftr-447	493	40	power	power	NOUN
ftr-447	493	41	under	under	ADP
ftr-447	493	42	section	section	NOUN
ftr-447	493	43	677	677	NUM
ftr-447	493	44	.	.	PUNCT
ftr-447	494	1	however	however	ADV
ftr-447	494	2	,	,	PUNCT
ftr-447	494	3	the	the	DET
ftr-447	494	4	service	service	NOUN
ftr-447	494	5	appears	appear	VERB
ftr-447	494	6	to	to	PART
ftr-447	494	7	have	have	AUX
ftr-447	494	8	been	be	AUX
ftr-447	494	9	motivated	motivate	VERB
ftr-447	494	10	in	in	ADP
ftr-447	494	11	the	the	DET
ftr-447	494	12	section	section	NOUN
ftr-447	494	13	672(f	672(f	NUM
ftr-447	494	14	)	)	PUNCT
ftr-447	494	15	context	context	NOUN
ftr-447	494	16	more	more	ADJ
ftr-447	494	17	by	by	ADP
ftr-447	494	18	the	the	DET
ftr-447	494	19	earlier	early	ADV
ftr-447	494	20	released	release	VERB
ftr-447	494	21	proposed	propose	VERB
ftr-447	494	22	regulations	regulation	NOUN
ftr-447	494	23	section	section	NOUN
ftr-447	494	24	1.671	1.671	NUM
ftr-447	494	25	-	-	SYM
ftr-447	494	26	1	1	NUM
ftr-447	494	27	than	than	ADP
ftr-447	494	28	any	any	DET
ftr-447	494	29	other	other	ADJ
ftr-447	494	30	statutory	statutory	ADJ
ftr-447	494	31	provision	provision	NOUN
ftr-447	494	32	when	when	SCONJ
ftr-447	494	33	it	it	PRON
ftr-447	494	34	noted	note	VERB
ftr-447	494	35	"	"	PUNCT
ftr-447	494	36	[	[	X
ftr-447	494	37	tihe	tihe	ADJ
ftr-447	494	38	irs	irs	PROPN
ftr-447	494	39	and	and	CCONJ
ftr-447	494	40	treasury	treasury	PROPN
ftr-447	494	41	contemplate	contemplate	VERB
ftr-447	494	42	that	that	SCONJ
ftr-447	494	43	the	the	DET
ftr-447	494	44	[	[	X
ftr-447	494	45	i.e.	i.e.	X
ftr-447	494	46	,	,	PUNCT
ftr-447	494	47	section	section	NOUN
ftr-447	494	48	402(b	402(b	PROPN
ftr-447	494	49	)	)	PUNCT
ftr-447	494	50	trusts	trust	VERB
ftr-447	494	51	]	]	X
ftr-447	495	1	nonexempt	nonexempt	PROPN
ftr-447	495	2	employees	employee	NOUN
ftr-447	495	3	'	'	PART
ftr-447	495	4	trusts	trust	NOUN
ftr-447	495	5	...	...	PUNCT
ftr-447	495	6	will	will	AUX
ftr-447	495	7	be	be	AUX
ftr-447	495	8	treated	treat	VERB
ftr-447	495	9	as	as	ADP
ftr-447	495	10	grantor	grantor	NOUN
ftr-447	495	11	trusts	trust	VERB
ftr-447	495	12	only	only	ADV
ftr-447	495	13	to	to	ADP
ftr-447	495	14	the	the	DET
ftr-447	495	15	extent	extent	NOUN
ftr-447	495	16	provided	provide	VERB
ftr-447	495	17	in	in	ADP
ftr-447	495	18	proposed	propose	VERB
ftr-447	495	19	regulations	regulation	NOUN
ftr-447	495	20	§	§	PROPN
ftr-447	495	21	1.671	1.671	NUM
ftr-447	495	22	-	-	SYM
ftr-447	495	23	1(g	1(g	NUM
ftr-447	495	24	)	)	PUNCT
ftr-447	495	25	and	and	CCONJ
ftr-447	495	26	§	§	PROPN
ftr-447	495	27	1.6711(h	1.6711(h	NUM
ftr-447	495	28	)	)	PUNCT
ftr-447	495	29	.	.	PUNCT
ftr-447	496	1	55	55	NUM
ftr-447	496	2	potentially	potentially	ADV
ftr-447	496	3	noteworthy	noteworthy	ADJ
ftr-447	496	4	also	also	ADV
ftr-447	496	5	is	be	AUX
ftr-447	496	6	the	the	DET
ftr-447	496	7	fact	fact	NOUN
ftr-447	496	8	that	that	SCONJ
ftr-447	496	9	the	the	DET
ftr-447	496	10	beginning	beginning	NOUN
ftr-447	496	11	of	of	ADP
ftr-447	496	12	the	the	DET
ftr-447	496	13	preamble	preamble	NOUN
ftr-447	496	14	to	to	ADP
ftr-447	496	15	proposed	propose	VERB
ftr-447	496	16	regulations	regulation	NOUN
ftr-447	496	17	section	section	NOUN
ftr-447	496	18	1.671	1.671	NUM
ftr-447	496	19	-	-	SYM
ftr-447	496	20	1	1	NUM
ftr-447	496	21	appears	appear	VERB
ftr-447	496	22	to	to	PART
ftr-447	496	23	suggest	suggest	VERB
ftr-447	496	24	that	that	SCONJ
ftr-447	496	25	existing	exist	VERB
ftr-447	496	26	confusion	confusion	NOUN
ftr-447	496	27	from	from	ADP
ftr-447	496	28	proposed	propose	VERB
ftr-447	496	29	regulations	regulation	NOUN
ftr-447	496	30	issued	issue	VERB
ftr-447	496	31	under	under	ADP
ftr-447	496	32	section	section	NOUN
ftr-447	496	33	404a	404a	PROPN
ftr-447	496	34	was	be	AUX
ftr-447	496	35	the	the	DET
ftr-447	496	36	underlying	underlying	ADJ
ftr-447	496	37	rationale	rationale	NOUN
ftr-447	496	38	for	for	ADP
ftr-447	496	39	promulgation	promulgation	NOUN
ftr-447	496	40	of	of	ADP
ftr-447	496	41	proposed	propose	VERB
ftr-447	496	42	regulations	regulation	NOUN
ftr-447	496	43	section	section	NOUN
ftr-447	496	44	1.671	1.671	NUM
ftr-447	496	45	-	-	SYM
ftr-447	496	46	1	1	NUM
ftr-447	496	47	;	;	PUNCT
ftr-447	496	48	the	the	DET
ftr-447	496	49	beginning	beginning	NOUN
ftr-447	496	50	of	of	ADP
ftr-447	496	51	the	the	DET
ftr-447	496	52	preamble	preamble	NOUN
ftr-447	496	53	makes	make	VERB
ftr-447	496	54	no	no	DET
ftr-447	496	55	reference	reference	NOUN
ftr-447	496	56	of	of	ADP
ftr-447	496	57	a	a	DET
ftr-447	496	58	need	need	NOUN
ftr-447	496	59	to	to	PART
ftr-447	496	60	clarify	clarify	VERB
ftr-447	496	61	sections	section	NOUN
ftr-447	496	62	673	673	NUM
ftr-447	496	63	through	through	ADP
ftr-447	496	64	677	677	NUM
ftr-447	496	65	.	.	PUNCT
ftr-447	497	1	that	that	DET
ftr-447	497	2	confusion	confusion	NOUN
ftr-447	497	3	resulted	result	VERB
ftr-447	497	4	from	from	ADP
ftr-447	497	5	certain	certain	ADJ
ftr-447	497	6	1993	1993	NUM
ftr-447	497	7	proposed	propose	VERB
ftr-447	497	8	regulations	regulation	NOUN
ftr-447	497	9	which	which	PRON
ftr-447	497	10	some	some	DET
ftr-447	497	11	commentators	commentator	NOUN
ftr-447	497	12	viewed	view	VERB
ftr-447	497	13	as	as	ADP
ftr-447	497	14	implying	imply	VERB
ftr-447	497	15	that	that	SCONJ
ftr-447	497	16	grantor	grantor	NOUN
ftr-447	497	17	trust	trust	NOUN
ftr-447	497	18	status	status	NOUN
ftr-447	497	19	is	be	AUX
ftr-447	497	20	automatically	automatically	ADV
ftr-447	497	21	accorded	accord	VERB
ftr-447	497	22	to	to	ADP
ftr-447	497	23	foreign	foreign	ADJ
ftr-447	497	24	deferred	defer	VERB
ftr-447	497	25	compensatory	compensatory	ADJ
ftr-447	497	26	trusts	trust	NOUN
ftr-447	497	27	that	that	PRON
ftr-447	497	28	do	do	VERB
ftr-447	497	29	not	not	PART
ftr-447	497	30	or	or	CCONJ
ftr-447	497	31	can	can	AUX
ftr-447	497	32	not	not	PART
ftr-447	497	33	elect	elect	VERB
ftr-447	497	34	section	section	NOUN
ftr-447	497	35	404a	404a	PROPN
ftr-447	497	36	status	status	NOUN
ftr-447	497	37	.	.	PUNCT
ftr-447	498	1	such	such	DET
ftr-447	498	2	a	a	DET
ftr-447	498	3	conclusion	conclusion	NOUN
ftr-447	498	4	,	,	PUNCT
ftr-447	498	5	if	if	SCONJ
ftr-447	498	6	true	true	ADJ
ftr-447	498	7	,	,	PUNCT
ftr-447	498	8	might	might	AUX
ftr-447	498	9	not	not	PART
ftr-447	498	10	only	only	ADV
ftr-447	498	11	implicate	implicate	VERB
ftr-447	498	12	the	the	DET
ftr-447	498	13	"	"	PUNCT
ftr-447	498	14	fundamentally	fundamentally	ADV
ftr-447	498	15	inconsistent	inconsistent	ADJ
ftr-447	498	16	"	"	PUNCT
ftr-447	498	17	standard	standard	NOUN
ftr-447	498	18	but	but	CCONJ
ftr-447	498	19	would	would	AUX
ftr-447	498	20	,	,	PUNCT
ftr-447	498	21	on	on	ADP
ftr-447	498	22	a	a	DET
ftr-447	498	23	more	more	ADV
ftr-447	498	24	practical	practical	ADJ
ftr-447	498	25	level	level	NOUN
ftr-447	498	26	,	,	PUNCT
ftr-447	498	27	result	result	VERB
ftr-447	498	28	in	in	ADP
ftr-447	498	29	a	a	DET
ftr-447	498	30	loss	loss	NOUN
ftr-447	498	31	of	of	ADP
ftr-447	498	32	reduction	reduction	NOUN
ftr-447	498	33	in	in	ADP
ftr-447	498	34	earnings	earning	NOUN
ftr-447	498	35	and	and	CCONJ
ftr-447	498	36	profits	profit	NOUN
ftr-447	498	37	for	for	ADP
ftr-447	498	38	contributions	contribution	NOUN
ftr-447	498	39	and	and	CCONJ
ftr-447	498	40	an	an	DET
ftr-447	498	41	increase	increase	NOUN
ftr-447	498	42	in	in	ADP
ftr-447	498	43	earnings	earning	NOUN
ftr-447	498	44	resulting	result	VERB
ftr-447	498	45	from	from	ADP
ftr-447	498	46	the	the	DET
ftr-447	498	47	trust	trust	NOUN
ftr-447	498	48	assets	asset	NOUN
ftr-447	498	49	.	.	PUNCT
ftr-447	499	1	while	while	SCONJ
ftr-447	499	2	the	the	DET
ftr-447	499	3	proposed	propose	VERB
ftr-447	499	4	regulations	regulation	NOUN
ftr-447	499	5	and	and	CCONJ
ftr-447	499	6	their	their	PRON
ftr-447	499	7	preamble	preamble	NOUN
ftr-447	499	8	may	may	AUX
ftr-447	499	9	serve	serve	VERB
ftr-447	499	10	to	to	PART
ftr-447	499	11	clarify	clarify	VERB
ftr-447	499	12	that	that	SCONJ
ftr-447	499	13	arrangements	arrangement	NOUN
ftr-447	499	14	which	which	PRON
ftr-447	499	15	fail	fail	VERB
ftr-447	499	16	to	to	PART
ftr-447	499	17	qualify	qualify	VERB
ftr-447	499	18	as	as	ADP
ftr-447	499	19	section	section	NOUN
ftr-447	499	20	404a	404a	PROPN
ftr-447	499	21	arrangements	arrangement	NOUN
ftr-447	499	22	do	do	AUX
ftr-447	499	23	not	not	PART
ftr-447	499	24	necessarily	necessarily	ADV
ftr-447	499	25	implicate	implicate	VERB
ftr-447	499	26	the	the	DET
ftr-447	499	27	grantor	grantor	NOUN
ftr-447	499	28	trust	trust	NOUN
ftr-447	499	29	rules	rule	NOUN
ftr-447	499	30	,	,	PUNCT
ftr-447	499	31	some	some	PRON
ftr-447	499	32	have	have	AUX
ftr-447	499	33	questioned	question	VERB
ftr-447	499	34	whether	whether	SCONJ
ftr-447	499	35	any	any	DET
ftr-447	499	36	application	application	NOUN
ftr-447	499	37	of	of	ADP
ftr-447	499	38	the	the	DET
ftr-447	499	39	grantor	grantor	NOUN
ftr-447	499	40	trust	trust	NOUN
ftr-447	499	41	rules	rule	VERB
ftr-447	499	42	to	to	PART
ftr-447	499	43	section	section	VERB
ftr-447	499	44	404a	404a	PROPN
ftr-447	499	45	arrangements	arrangement	NOUN
ftr-447	499	46	(	(	PUNCT
ftr-447	499	47	i.e.	i.e.	X
ftr-447	499	48	,	,	PUNCT
ftr-447	499	49	the	the	DET
ftr-447	499	50	overfunding	overfunding	NOUN
ftr-447	499	51	rules	rule	NOUN
ftr-447	499	52	)	)	PUNCT
ftr-447	499	53	is	be	AUX
ftr-447	499	54	appropriate	appropriate	ADJ
ftr-447	499	55	.	.	PUNCT
ftr-447	500	1	in	in	ADP
ftr-447	500	2	any	any	DET
ftr-447	500	3	event	event	NOUN
ftr-447	500	4	,	,	PUNCT
ftr-447	500	5	if	if	SCONJ
ftr-447	500	6	the	the	DET
ftr-447	500	7	need	need	NOUN
ftr-447	500	8	to	to	PART
ftr-447	500	9	clarify	clarify	VERB
ftr-447	500	10	existing	exist	VERB
ftr-447	500	11	uncertainty	uncertainty	NOUN
ftr-447	500	12	under	under	ADP
ftr-447	500	13	section	section	NOUN
ftr-447	500	14	404a	404a	PROPN
ftr-447	500	15	is	be	AUX
ftr-447	500	16	the	the	DET
ftr-447	500	17	primary	primary	ADJ
ftr-447	500	18	motive	motive	NOUN
ftr-447	500	19	behind	behind	ADP
ftr-447	500	20	the	the	DET
ftr-447	500	21	issuance	issuance	NOUN
ftr-447	500	22	of	of	ADP
ftr-447	500	23	the	the	DET
ftr-447	500	24	proposed	propose	VERB
ftr-447	500	25	regulations	regulation	NOUN
ftr-447	500	26	,	,	PUNCT
ftr-447	500	27	an	an	DET
ftr-447	500	28	argument	argument	NOUN
ftr-447	500	29	could	could	AUX
ftr-447	500	30	be	be	AUX
ftr-447	500	31	made	make	VERB
ftr-447	500	32	that	that	SCONJ
ftr-447	500	33	applying	apply	VERB
ftr-447	500	34	the	the	DET
ftr-447	500	35	grantor	grantor	NOUN
ftr-447	500	36	trust	trust	NOUN
ftr-447	500	37	rules	rule	NOUN
ftr-447	500	38	to	to	ADP
ftr-447	500	39	overfunded	overfunded	ADJ
ftr-447	500	40	portions	portion	NOUN
ftr-447	500	41	of	of	ADP
ftr-447	500	42	compensatory	compensatory	ADJ
ftr-447	500	43	arrangements	arrangement	NOUN
ftr-447	500	44	may	may	AUX
ftr-447	500	45	be	be	AUX
ftr-447	500	46	in	in	ADP
ftr-447	500	47	conflict	conflict	NOUN
ftr-447	500	48	with	with	ADP
ftr-447	500	49	existing	exist	VERB
ftr-447	500	50	statutory	statutory	ADJ
ftr-447	500	51	law	law	NOUN
ftr-447	500	52	.	.	PUNCT
ftr-447	501	1	55	55	NUM
ftr-447	501	2	.	.	X
ftr-447	502	1	62	62	NUM
ftr-447	502	2	fed	fed	PROPN
ftr-447	502	3	.	.	PUNCT
ftr-447	503	1	reg	reg	PROPN
ftr-447	503	2	.	.	PUNCT
ftr-447	503	3	30785	30785	NUM
ftr-447	503	4	,	,	PUNCT
ftr-447	503	5	30788	30788	NUM
ftr-447	503	6	(	(	PUNCT
ftr-447	503	7	1997	1997	NUM
ftr-447	503	8	)	)	PUNCT
ftr-447	503	9	.	.	PUNCT
ftr-447	504	1	[	[	X
ftr-447	504	2	vol	vol	NOUN
ftr-447	504	3	4:6	4:6	NUM
ftr-447	504	4	recent	recent	ADJ
ftr-447	504	5	changes	change	NOUN
ftr-447	504	6	for	for	ADP
ftr-447	504	7	foreign	foreign	ADJ
ftr-447	504	8	compensatory	compensatory	ADJ
ftr-447	504	9	trusts	trust	NOUN
ftr-447	504	10	however	however	ADV
ftr-447	504	11	,	,	PUNCT
ftr-447	504	12	there	there	PRON
ftr-447	504	13	may	may	AUX
ftr-447	504	14	be	be	AUX
ftr-447	504	15	evidence	evidence	NOUN
ftr-447	504	16	to	to	ADP
ftr-447	504	17	the	the	DET
ftr-447	504	18	contrary	contrary	NOUN
ftr-447	504	19	in	in	ADP
ftr-447	504	20	that	that	SCONJ
ftr-447	504	21	the	the	DET
ftr-447	504	22	language	language	NOUN
ftr-447	504	23	of	of	ADP
ftr-447	504	24	the	the	DET
ftr-447	504	25	proposed	propose	VERB
ftr-447	504	26	regulations	regulation	NOUN
ftr-447	504	27	may	may	AUX
ftr-447	504	28	be	be	AUX
ftr-447	504	29	meant	mean	VERB
ftr-447	504	30	to	to	PART
ftr-447	504	31	impose	impose	VERB
ftr-447	504	32	grantor	grantor	NOUN
ftr-447	504	33	status	status	NOUN
ftr-447	504	34	in	in	ADP
ftr-447	504	35	such	such	ADJ
ftr-447	504	36	overfunded	overfunded	ADJ
ftr-447	504	37	contexts	contexts	NOUN
ftr-447	504	38	only	only	ADV
ftr-447	504	39	where	where	SCONJ
ftr-447	504	40	the	the	DET
ftr-447	504	41	cfc	cfc	NOUN
ftr-447	504	42	,	,	PUNCT
ftr-447	504	43	pfic	pfic	ADJ
ftr-447	504	44	or	or	CCONJ
ftr-447	504	45	foreign	foreign	ADJ
ftr-447	504	46	partnership	partnership	NOUN
ftr-447	504	47	otherwise	otherwise	ADV
ftr-447	504	48	maintains	maintain	VERB
ftr-447	504	49	a	a	DET
ftr-447	504	50	power	power	NOUN
ftr-447	504	51	described	describe	VERB
ftr-447	504	52	in	in	ADP
ftr-447	504	53	sections	section	NOUN
ftr-447	504	54	673	673	NUM
ftr-447	504	55	through	through	ADP
ftr-447	504	56	677	677	NUM
ftr-447	504	57	.	.	PUNCT
ftr-447	505	1	indeed	indeed	ADV
ftr-447	505	2	,	,	PUNCT
ftr-447	505	3	the	the	DET
ftr-447	505	4	preamble	preamble	NOUN
ftr-447	505	5	suggests	suggest	VERB
ftr-447	505	6	"	"	PUNCT
ftr-447	505	7	[	[	X
ftr-447	505	8	s]uch	s]uch	X
ftr-447	505	9	an	an	DET
ftr-447	505	10	employer	employer	NOUN
ftr-447	505	11	is	be	AUX
ftr-447	505	12	treated	treat	VERB
ftr-447	505	13	as	as	ADP
ftr-447	505	14	the	the	DET
ftr-447	505	15	owner	owner	NOUN
ftr-447	505	16	of	of	ADP
ftr-447	505	17	a	a	DET
ftr-447	505	18	portion	portion	NOUN
ftr-447	505	19	of	of	ADP
ftr-447	505	20	a	a	DET
ftr-447	505	21	foreign	foreign	ADJ
ftr-447	505	22	employees	employee	NOUN
ftr-447	505	23	'	'	PART
ftr-447	505	24	trust	trust	NOUN
ftr-447	505	25	under	under	ADP
ftr-447	505	26	these	these	DET
ftr-447	505	27	proposed	propose	VERB
ftr-447	505	28	regulations	regulation	NOUN
ftr-447	505	29	only	only	ADV
ftr-447	505	30	if	if	SCONJ
ftr-447	505	31	the	the	DET
ftr-447	505	32	employer	employer	NOUN
ftr-447	505	33	retains	retain	VERB
ftr-447	505	34	a	a	DET
ftr-447	505	35	grantor	grantor	NOUN
ftr-447	505	36	trust	trust	NOUN
ftr-447	505	37	power	power	NOUN
ftr-447	505	38	or	or	CCONJ
ftr-447	505	39	interest	interest	NOUN
ftr-447	505	40	over	over	ADP
ftr-447	505	41	a	a	DET
ftr-447	505	42	foreign	foreign	ADJ
ftr-447	505	43	employees	employee	NOUN
ftr-447	505	44	'	'	PART
ftr-447	505	45	trust	trust	NOUN
ftr-447	505	46	and	and	CCONJ
ftr-447	505	47	has	have	VERB
ftr-447	505	48	a	a	DET
ftr-447	505	49	specified	specify	VERB
ftr-447	505	50	'	'	PUNCT
ftr-447	505	51	fractional	fractional	ADJ
ftr-447	505	52	interest	interest	NOUN
ftr-447	505	53	'	'	PUNCT
ftr-447	505	54	in	in	ADP
ftr-447	505	55	the	the	DET
ftr-447	505	56	trust	trust	NOUN
ftr-447	505	57	.	.	PUNCT
ftr-447	506	1	"	"	PUNCT
ftr-447	506	2	'	'	PUNCT
ftr-447	506	3	moreover	moreover	ADV
ftr-447	506	4	,	,	PUNCT
ftr-447	506	5	proposed	propose	VERB
ftr-447	506	6	regulations	regulation	NOUN
ftr-447	506	7	section	section	VERB
ftr-447	506	8	1.1297	1.1297	NUM
ftr-447	506	9	-	-	SYM
ftr-447	506	10	4	4	NUM
ftr-447	506	11	in	in	ADP
ftr-447	506	12	the	the	DET
ftr-447	506	13	pfic	pfic	ADJ
ftr-447	506	14	anti	anti	ADJ
ftr-447	506	15	-	-	ADJ
ftr-447	506	16	abuse	abuse	ADJ
ftr-447	506	17	context	context	NOUN
ftr-447	506	18	states	state	NOUN
ftr-447	506	19	:	:	PUNCT
ftr-447	506	20	if	if	SCONJ
ftr-447	506	21	the	the	DET
ftr-447	506	22	foreign	foreign	ADJ
ftr-447	506	23	employer	employer	NOUN
ftr-447	506	24	has	have	VERB
ftr-447	506	25	a	a	DET
ftr-447	506	26	power	power	NOUN
ftr-447	506	27	or	or	CCONJ
ftr-447	506	28	interest	interest	NOUN
ftr-447	506	29	described	describe	VERB
ftr-447	506	30	in	in	ADP
ftr-447	506	31	sections	section	NOUN
ftr-447	506	32	673	673	NUM
ftr-447	506	33	through	through	ADP
ftr-447	506	34	677	677	NUM
ftr-447	506	35	over	over	ADP
ftr-447	506	36	the	the	DET
ftr-447	506	37	trust	trust	NOUN
ftr-447	506	38	,	,	PUNCT
ftr-447	506	39	then	then	ADV
ftr-447	506	40	the	the	DET
ftr-447	506	41	grantor	grantor	NOUN
ftr-447	506	42	trust	trust	NOUN
ftr-447	506	43	rules	rule	NOUN
ftr-447	506	44	of	of	ADP
ftr-447	506	45	subpart	subpart	NOUN
ftr-447	506	46	e	e	NOUN
ftr-447	506	47	...	...	PUNCT
ftr-447	506	48	will	will	AUX
ftr-447	506	49	apply	apply	VERB
ftr-447	506	50	...	...	PUNCT
ftr-447	506	51	to	to	ADP
ftr-447	506	52	a	a	DET
ftr-447	506	53	fixed	fix	VERB
ftr-447	506	54	dollar	dollar	NOUN
ftr-447	506	55	amount	amount	NOUN
ftr-447	506	56	in	in	ADP
ftr-447	506	57	the	the	DET
ftr-447	506	58	trust	trust	NOUN
ftr-447	506	59	that	that	PRON
ftr-447	506	60	is	be	AUX
ftr-447	506	61	equal	equal	ADJ
ftr-447	506	62	to	to	ADP
ftr-447	506	63	the	the	DET
ftr-447	506	64	fair	fair	ADJ
ftr-447	506	65	market	market	NOUN
ftr-447	506	66	value	value	NOUN
ftr-447	506	67	of	of	ADP
ftr-447	506	68	the	the	DET
ftr-447	506	69	property	property	NOUN
ftr-447	506	70	that	that	PRON
ftr-447	506	71	is	be	AUX
ftr-447	506	72	transferred	transfer	VERB
ftr-447	506	73	for	for	ADP
ftr-447	506	74	the	the	DET
ftr-447	506	75	purpose	purpose	NOUN
ftr-447	506	76	of	of	ADP
ftr-447	506	77	avoiding	avoid	VERB
ftr-447	506	78	classification	classification	NOUN
ftr-447	506	79	as	as	ADP
ftr-447	506	80	a	a	DET
ftr-447	506	81	passive	passive	ADJ
ftr-447	506	82	foreign	foreign	ADJ
ftr-447	506	83	investment	investment	NOUN
ftr-447	506	84	company	company	NOUN
ftr-447	506	85	.	.	PUNCT
ftr-447	506	86	"	"	PUNCT
ftr-447	507	1	this	this	DET
ftr-447	507	2	language	language	NOUN
ftr-447	507	3	,	,	PUNCT
ftr-447	507	4	however	however	ADV
ftr-447	507	5	,	,	PUNCT
ftr-447	507	6	is	be	AUX
ftr-447	507	7	not	not	PART
ftr-447	507	8	directly	directly	ADV
ftr-447	507	9	incorporated	incorporate	VERB
ftr-447	507	10	in	in	ADP
ftr-447	507	11	the	the	DET
ftr-447	507	12	cfc	cfc	PROPN
ftr-447	507	13	and	and	CCONJ
ftr-447	507	14	foreign	foreign	ADJ
ftr-447	507	15	partnership	partnership	NOUN
ftr-447	507	16	overfunding	overfunde	VERB
ftr-447	507	17	provisions	provision	NOUN
ftr-447	507	18	of	of	ADP
ftr-447	507	19	proposed	propose	VERB
ftr-447	507	20	regulations	regulation	NOUN
ftr-447	507	21	section	section	NOUN
ftr-447	507	22	1.6711(h	1.6711(h	PROPN
ftr-447	507	23	)	)	PUNCT
ftr-447	507	24	.	.	PUNCT
ftr-447	508	1	additionally	additionally	ADV
ftr-447	508	2	,	,	PUNCT
ftr-447	508	3	proposed	propose	VERB
ftr-447	508	4	regulations	regulation	NOUN
ftr-447	508	5	section	section	VERB
ftr-447	508	6	1.671	1.671	NUM
ftr-447	508	7	-	-	SYM
ftr-447	508	8	1(h)(8	1(h)(8	NUM
ftr-447	508	9	)	)	PUNCT
ftr-447	508	10	,	,	PUNCT
ftr-447	508	11	examples	example	NOUN
ftr-447	508	12	1	1	NUM
ftr-447	508	13	and	and	CCONJ
ftr-447	508	14	2	2	NUM
ftr-447	508	15	,	,	PUNCT
ftr-447	508	16	appear	appear	VERB
ftr-447	508	17	to	to	PART
ftr-447	508	18	conclude	conclude	VERB
ftr-447	508	19	grantor	grantor	NOUN
ftr-447	508	20	trust	trust	NOUN
ftr-447	508	21	status	status	NOUN
ftr-447	508	22	on	on	ADP
ftr-447	508	23	a	a	DET
ftr-447	508	24	cfc	cfc	NOUN
ftr-447	508	25	by	by	ADP
ftr-447	508	26	virtue	virtue	NOUN
ftr-447	508	27	of	of	ADP
ftr-447	508	28	the	the	DET
ftr-447	508	29	existence	existence	NOUN
ftr-447	508	30	of	of	ADP
ftr-447	508	31	a	a	DET
ftr-447	508	32	"	"	PUNCT
ftr-447	508	33	relevant	relevant	ADJ
ftr-447	508	34	amount	amount	NOUN
ftr-447	508	35	,	,	PUNCT
ftr-447	508	36	"	"	PUNCT
ftr-447	508	37	without	without	ADP
ftr-447	508	38	any	any	DET
ftr-447	508	39	mention	mention	NOUN
ftr-447	508	40	of	of	ADP
ftr-447	508	41	the	the	DET
ftr-447	508	42	existence	existence	NOUN
ftr-447	508	43	of	of	ADP
ftr-447	508	44	any	any	DET
ftr-447	508	45	other	other	ADJ
ftr-447	508	46	grantor	grantor	NOUN
ftr-447	508	47	power	power	NOUN
ftr-447	508	48	under	under	ADP
ftr-447	508	49	sections	section	NOUN
ftr-447	508	50	673	673	NUM
ftr-447	508	51	through	through	ADP
ftr-447	508	52	677	677	NUM
ftr-447	508	53	.	.	PUNCT
ftr-447	509	1	without	without	ADP
ftr-447	509	2	referring	refer	VERB
ftr-447	509	3	to	to	ADP
ftr-447	509	4	the	the	DET
ftr-447	509	5	pfic	pfic	ADJ
ftr-447	509	6	anti	anti	ADJ
ftr-447	509	7	-	-	ADJ
ftr-447	509	8	abuse	abuse	ADJ
ftr-447	509	9	provisions	provision	NOUN
ftr-447	509	10	,	,	PUNCT
ftr-447	509	11	the	the	DET
ftr-447	509	12	preamble	preamble	NOUN
ftr-447	509	13	to	to	ADP
ftr-447	509	14	those	those	DET
ftr-447	509	15	proposed	propose	VERB
ftr-447	509	16	regulations	regulation	NOUN
ftr-447	509	17	also	also	ADV
ftr-447	509	18	later	later	ADV
ftr-447	509	19	suggests	suggest	VERB
ftr-447	509	20	"	"	PUNCT
ftr-447	509	21	[	[	X
ftr-447	509	22	tihe	tihe	ADJ
ftr-447	509	23	proposed	propose	VERB
ftr-447	509	24	regulations	regulation	NOUN
ftr-447	509	25	provide	provide	VERB
ftr-447	509	26	subpart	subpart	NOUN
ftr-447	509	27	e	e	NOUN
ftr-447	509	28	rules	rule	NOUN
ftr-447	509	29	for	for	ADP
ftr-447	509	30	foreign	foreign	ADJ
ftr-447	509	31	employees	employee	NOUN
ftr-447	509	32	'	'	PART
ftr-447	509	33	trusts	trust	NOUN
ftr-447	509	34	of	of	ADP
ftr-447	509	35	cfcs	cfc	NOUN
ftr-447	509	36	...	...	PUNCT
ftr-447	510	1	[	[	X
ftr-447	510	2	and	and	CCONJ
ftr-447	510	3	]	]	X
ftr-447	510	4	foreign	foreign	ADJ
ftr-447	510	5	partnerships	partnership	NOUN
ftr-447	510	6	...	...	PUNCT
ftr-447	510	7	that	that	PRON
ftr-447	510	8	apply	apply	VERB
ftr-447	510	9	for	for	ADP
ftr-447	510	10	all	all	DET
ftr-447	510	11	federal	federal	ADJ
ftr-447	510	12	income	income	NOUN
ftr-447	510	13	tax	tax	NOUN
ftr-447	510	14	purposes	purpose	NOUN
ftr-447	510	15	.	.	PUNCT
ftr-447	511	1	"	"	PUNCT
ftr-447	511	2	"	"	PUNCT
ftr-447	511	3	as	as	ADP
ftr-447	511	4	a	a	DET
ftr-447	511	5	practical	practical	ADJ
ftr-447	511	6	matter	matter	NOUN
ftr-447	511	7	,	,	PUNCT
ftr-447	511	8	the	the	DET
ftr-447	511	9	exceptions	exception	NOUN
ftr-447	511	10	to	to	ADP
ftr-447	511	11	the	the	DET
ftr-447	511	12	general	general	ADJ
ftr-447	511	13	rule	rule	NOUN
ftr-447	511	14	contained	contain	VERB
ftr-447	511	15	in	in	ADP
ftr-447	511	16	proposed	propose	VERB
ftr-447	511	17	regulations	regulation	NOUN
ftr-447	511	18	section	section	NOUN
ftr-447	511	19	1.671	1.671	NUM
ftr-447	511	20	-	-	PUNCT
ftr-447	511	21	1(h	1(h	NUM
ftr-447	511	22	)	)	PUNCT
ftr-447	511	23	are	be	AUX
ftr-447	511	24	potentially	potentially	ADV
ftr-447	511	25	expansive	expansive	ADJ
ftr-447	511	26	in	in	ADP
ftr-447	511	27	their	their	PRON
ftr-447	511	28	scope	scope	NOUN
ftr-447	511	29	because	because	SCONJ
ftr-447	511	30	arrangements	arrangement	NOUN
ftr-447	511	31	of	of	ADP
ftr-447	511	32	purely	purely	ADV
ftr-447	511	33	foreign	foreign	ADJ
ftr-447	511	34	entities	entity	NOUN
ftr-447	511	35	which	which	PRON
ftr-447	511	36	employ	employ	VERB
ftr-447	511	37	mostly	mostly	ADV
ftr-447	511	38	foreign	foreign	ADJ
ftr-447	511	39	persons	person	NOUN
ftr-447	511	40	may	may	AUX
ftr-447	511	41	now	now	ADV
ftr-447	511	42	be	be	AUX
ftr-447	511	43	subject	subject	ADJ
ftr-447	511	44	to	to	ADP
ftr-447	511	45	u.s	u.s	PROPN
ftr-447	511	46	.	.	PROPN
ftr-447	511	47	taxation	taxation	NOUN
ftr-447	511	48	even	even	ADV
ftr-447	511	49	though	though	SCONJ
ftr-447	511	50	the	the	DET
ftr-447	511	51	only	only	ADJ
ftr-447	511	52	nexus	nexus	NOUN
ftr-447	511	53	that	that	SCONJ
ftr-447	511	54	the	the	DET
ftr-447	511	55	foreign	foreign	ADJ
ftr-447	511	56	entities	entity	NOUN
ftr-447	511	57	have	have	VERB
ftr-447	511	58	with	with	ADP
ftr-447	511	59	the	the	DET
ftr-447	511	60	united	united	PROPN
ftr-447	511	61	states	states	PROPN
ftr-447	511	62	is	be	AUX
ftr-447	511	63	through	through	ADP
ftr-447	511	64	their	their	PRON
ftr-447	511	65	affiliation	affiliation	NOUN
ftr-447	511	66	with	with	ADP
ftr-447	511	67	a	a	DET
ftr-447	511	68	u.s	u.s	PROPN
ftr-447	511	69	.	.	PROPN
ftr-447	511	70	entity	entity	NOUN
ftr-447	511	71	.	.	PUNCT
ftr-447	512	1	because	because	SCONJ
ftr-447	512	2	this	this	DET
ftr-447	512	3	affiliation	affiliation	NOUN
ftr-447	512	4	may	may	AUX
ftr-447	512	5	have	have	VERB
ftr-447	512	6	nothing	nothing	PRON
ftr-447	512	7	to	to	PART
ftr-447	512	8	do	do	VERB
ftr-447	512	9	with	with	ADP
ftr-447	512	10	the	the	DET
ftr-447	512	11	scope	scope	NOUN
ftr-447	512	12	of	of	ADP
ftr-447	512	13	an	an	DET
ftr-447	512	14	employee	employee	NOUN
ftr-447	512	15	's	's	PART
ftr-447	512	16	services	service	NOUN
ftr-447	512	17	or	or	CCONJ
ftr-447	512	18	the	the	DET
ftr-447	512	19	locale	locale	NOUN
ftr-447	512	20	in	in	ADP
ftr-447	512	21	which	which	PRON
ftr-447	512	22	they	they	PRON
ftr-447	512	23	are	be	AUX
ftr-447	512	24	performed	perform	VERB
ftr-447	512	25	for	for	ADP
ftr-447	512	26	the	the	DET
ftr-447	512	27	foreign	foreign	ADJ
ftr-447	512	28	entity	entity	NOUN
ftr-447	512	29	,	,	PUNCT
ftr-447	512	30	this	this	DET
ftr-447	512	31	overfunding	overfunding	NOUN
ftr-447	512	32	exception	exception	NOUN
ftr-447	512	33	may	may	AUX
ftr-447	512	34	be	be	AUX
ftr-447	512	35	possibly	possibly	ADV
ftr-447	512	36	regarded	regard	VERB
ftr-447	512	37	as	as	ADP
ftr-447	512	38	overreaching	overreach	VERB
ftr-447	512	39	.	.	PUNCT
ftr-447	513	1	some	some	DET
ftr-447	513	2	commentators	commentator	NOUN
ftr-447	513	3	have	have	AUX
ftr-447	513	4	raised	raise	VERB
ftr-447	513	5	particular	particular	ADJ
ftr-447	513	6	issues	issue	NOUN
ftr-447	513	7	that	that	PRON
ftr-447	513	8	the	the	DET
ftr-447	513	9	proposed	propose	VERB
ftr-447	513	10	regulations	regulation	NOUN
ftr-447	513	11	unfairly	unfairly	ADV
ftr-447	513	12	extend	extend	VERB
ftr-447	513	13	the	the	DET
ftr-447	513	14	reach	reach	NOUN
ftr-447	513	15	of	of	ADP
ftr-447	513	16	the	the	DET
ftr-447	513	17	u.s	u.s	PROPN
ftr-447	513	18	.	.	PROPN
ftr-447	513	19	taxing	tax	VERB
ftr-447	513	20	56	56	NUM
ftr-447	513	21	.	.	PUNCT
ftr-447	514	1	61	61	NUM
ftr-447	515	1	fed	feed	VERB
ftr-447	515	2	.	.	PUNCT
ftr-447	516	1	reg	reg	PROPN
ftr-447	516	2	.	.	PUNCT
ftr-447	517	1	50778	50778	NUM
ftr-447	517	2	,	,	PUNCT
ftr-447	517	3	50781	50781	NUM
ftr-447	517	4	(	(	PUNCT
ftr-447	517	5	1996	1996	NUM
ftr-447	517	6	)	)	PUNCT
ftr-447	517	7	(	(	PUNCT
ftr-447	517	8	emphasis	emphasis	NOUN
ftr-447	517	9	added	add	VERB
ftr-447	517	10	)	)	PUNCT
ftr-447	517	11	.	.	PUNCT
ftr-447	518	1	57	57	NUM
ftr-447	518	2	.	.	PUNCT
ftr-447	518	3	prop	prop	NOUN
ftr-447	518	4	.	.	PUNCT
ftr-447	518	5	regs	regs	PROPN
ftr-447	518	6	.	.	PUNCT
ftr-447	519	1	§	§	PROPN
ftr-447	519	2	1.1297	1.1297	NUM
ftr-447	519	3	-	-	PUNCT
ftr-447	519	4	4(a)(1	4(a)(1	NUM
ftr-447	519	5	)	)	PUNCT
ftr-447	519	6	(	(	PUNCT
ftr-447	519	7	emphasis	emphasis	NOUN
ftr-447	519	8	added	add	VERB
ftr-447	519	9	)	)	PUNCT
ftr-447	519	10	.	.	PUNCT
ftr-447	520	1	58	58	NUM
ftr-447	520	2	.	.	PUNCT
ftr-447	521	1	61	61	NUM
ftr-447	521	2	fed	feed	VERB
ftr-447	521	3	.	.	PUNCT
ftr-447	522	1	reg	reg	PROPN
ftr-447	522	2	.	.	PUNCT
ftr-447	523	1	50778	50778	NUM
ftr-447	523	2	,	,	PUNCT
ftr-447	523	3	50781	50781	NUM
ftr-447	523	4	(	(	PUNCT
ftr-447	523	5	1996	1996	NUM
ftr-447	523	6	)	)	PUNCT
ftr-447	523	7	(	(	PUNCT
ftr-447	523	8	emphasis	emphasis	NOUN
ftr-447	523	9	added	add	VERB
ftr-447	523	10	)	)	PUNCT
ftr-447	523	11	.	.	PUNCT
ftr-447	524	1	1999	1999	NUM
ftr-447	524	2	]	]	PUNCT
ftr-447	524	3	florida	florida	PROPN
ftr-447	524	4	tax	tax	PROPN
ftr-447	524	5	review	review	NOUN
ftr-447	524	6	authority,59	authority,59	NOUN
ftr-447	524	7	in	in	ADP
ftr-447	524	8	particular	particular	ADJ
ftr-447	524	9	because	because	SCONJ
ftr-447	524	10	the	the	DET
ftr-447	524	11	proposed	propose	VERB
ftr-447	524	12	regulations	regulation	NOUN
ftr-447	524	13	may	may	AUX
ftr-447	524	14	unreasonably	unreasonably	ADV
ftr-447	524	15	apply	apply	VERB
ftr-447	524	16	to	to	ADP
ftr-447	524	17	plans	plan	NOUN
ftr-447	524	18	that	that	PRON
ftr-447	524	19	mostly	mostly	ADV
ftr-447	524	20	cover	cover	VERB
ftr-447	524	21	nonresident	nonresident	ADJ
ftr-447	524	22	alien	alien	ADJ
ftr-447	524	23	employees	employee	NOUN
ftr-447	524	24	.	.	PUNCT
ftr-447	525	1	these	these	DET
ftr-447	525	2	foreign	foreign	ADJ
ftr-447	525	3	arrangements	arrangement	NOUN
ftr-447	525	4	,	,	PUNCT
ftr-447	525	5	for	for	ADP
ftr-447	525	6	example	example	NOUN
ftr-447	525	7	,	,	PUNCT
ftr-447	525	8	may	may	AUX
ftr-447	525	9	be	be	AUX
ftr-447	525	10	established	establish	VERB
ftr-447	525	11	,	,	PUNCT
ftr-447	525	12	maintained	maintain	VERB
ftr-447	525	13	and	and	CCONJ
ftr-447	525	14	administered	administer	VERB
ftr-447	525	15	in	in	ADP
ftr-447	525	16	a	a	DET
ftr-447	525	17	foreign	foreign	ADJ
ftr-447	525	18	jurisdiction	jurisdiction	NOUN
ftr-447	525	19	.	.	PUNCT
ftr-447	526	1	moreover	moreover	ADV
ftr-447	526	2	,	,	PUNCT
ftr-447	526	3	funds	fund	NOUN
ftr-447	526	4	for	for	ADP
ftr-447	526	5	the	the	DET
ftr-447	526	6	plans	plan	NOUN
ftr-447	526	7	may	may	AUX
ftr-447	526	8	be	be	AUX
ftr-447	526	9	invested	invest	VERB
ftr-447	526	10	solely	solely	ADV
ftr-447	526	11	or	or	CCONJ
ftr-447	526	12	predominantly	predominantly	ADV
ftr-447	526	13	in	in	ADP
ftr-447	526	14	the	the	DET
ftr-447	526	15	foreign	foreign	ADJ
ftr-447	526	16	jurisdiction	jurisdiction	NOUN
ftr-447	526	17	.	.	PUNCT
ftr-447	527	1	in	in	ADP
ftr-447	527	2	most	most	ADJ
ftr-447	527	3	cases	case	NOUN
ftr-447	527	4	,	,	PUNCT
ftr-447	527	5	the	the	DET
ftr-447	527	6	arrangement	arrangement	NOUN
ftr-447	527	7	is	be	AUX
ftr-447	527	8	invariably	invariably	ADV
ftr-447	527	9	the	the	DET
ftr-447	527	10	subject	subject	NOUN
ftr-447	527	11	of	of	ADP
ftr-447	527	12	foreign	foreign	ADJ
ftr-447	527	13	regulation	regulation	NOUN
ftr-447	527	14	,	,	PUNCT
ftr-447	527	15	and	and	CCONJ
ftr-447	527	16	is	be	AUX
ftr-447	527	17	thus	thus	ADV
ftr-447	527	18	usually	usually	ADV
ftr-447	527	19	subjected	subject	VERB
ftr-447	527	20	to	to	ADP
ftr-447	527	21	foreign	foreign	ADJ
ftr-447	527	22	tax	tax	NOUN
ftr-447	527	23	.	.	PUNCT
ftr-447	528	1	in	in	ADP
ftr-447	528	2	the	the	DET
ftr-447	528	3	face	face	NOUN
ftr-447	528	4	of	of	ADP
ftr-447	528	5	such	such	ADJ
ftr-447	528	6	involved	involved	ADJ
ftr-447	528	7	foreign	foreign	ADJ
ftr-447	528	8	regulation	regulation	NOUN
ftr-447	528	9	,	,	PUNCT
ftr-447	528	10	one	one	NUM
ftr-447	528	11	wonders	wonder	VERB
ftr-447	528	12	whether	whether	SCONJ
ftr-447	528	13	u.s	u.s	PROPN
ftr-447	528	14	.	.	PROPN
ftr-447	528	15	taxation	taxation	NOUN
ftr-447	528	16	is	be	AUX
ftr-447	528	17	appropriate	appropriate	ADJ
ftr-447	528	18	where	where	SCONJ
ftr-447	528	19	the	the	DET
ftr-447	528	20	trust	trust	NOUN
ftr-447	528	21	's	's	PART
ftr-447	528	22	only	only	ADJ
ftr-447	528	23	connection	connection	NOUN
ftr-447	528	24	with	with	ADP
ftr-447	528	25	the	the	DET
ftr-447	528	26	u.s	u.s	PROPN
ftr-447	528	27	.	.	PROPN
ftr-447	528	28	may	may	AUX
ftr-447	528	29	exist	exist	VERB
ftr-447	528	30	solely	solely	ADV
ftr-447	528	31	because	because	SCONJ
ftr-447	528	32	a	a	DET
ftr-447	528	33	u.s	u.s	PROPN
ftr-447	528	34	.	.	PROPN
ftr-447	528	35	entity	entity	NOUN
ftr-447	528	36	may	may	AUX
ftr-447	528	37	be	be	AUX
ftr-447	528	38	deemed	deem	VERB
ftr-447	528	39	to	to	PART
ftr-447	528	40	have	have	VERB
ftr-447	528	41	an	an	DET
ftr-447	528	42	interest	interest	NOUN
ftr-447	528	43	in	in	ADP
ftr-447	528	44	the	the	DET
ftr-447	528	45	foreign	foreign	ADJ
ftr-447	528	46	employer	employer	NOUN
ftr-447	528	47	that	that	PRON
ftr-447	528	48	maintains	maintain	VERB
ftr-447	528	49	the	the	DET
ftr-447	528	50	plan	plan	NOUN
ftr-447	528	51	.	.	PUNCT
ftr-447	529	1	in	in	ADP
ftr-447	529	2	addition	addition	NOUN
ftr-447	529	3	,	,	PUNCT
ftr-447	529	4	the	the	DET
ftr-447	529	5	proposed	propose	VERB
ftr-447	529	6	changes	change	NOUN
ftr-447	529	7	may	may	AUX
ftr-447	529	8	in	in	ADP
ftr-447	529	9	certain	certain	ADJ
ftr-447	529	10	circumstances	circumstance	NOUN
ftr-447	529	11	impose	impose	VERB
ftr-447	529	12	additional	additional	ADJ
ftr-447	529	13	administrative	administrative	ADJ
ftr-447	529	14	and	and	CCONJ
ftr-447	529	15	transactional	transactional	ADJ
ftr-447	529	16	costs	cost	NOUN
ftr-447	529	17	,	,	PUNCT
ftr-447	529	18	particularly	particularly	ADV
ftr-447	529	19	by	by	ADP
ftr-447	529	20	requiring	require	VERB
ftr-447	529	21	that	that	SCONJ
ftr-447	529	22	the	the	DET
ftr-447	529	23	foreign	foreign	ADJ
ftr-447	529	24	entity	entity	NOUN
ftr-447	529	25	incorporate	incorporate	VERB
ftr-447	529	26	u.s	u.s	PROPN
ftr-447	529	27	.	.	PROPN
ftr-447	529	28	tax	tax	NOUN
ftr-447	529	29	and	and	CCONJ
ftr-447	529	30	financial	financial	ADJ
ftr-447	529	31	accounting	accounting	NOUN
ftr-447	529	32	regimes	regime	NOUN
ftr-447	529	33	with	with	ADP
ftr-447	529	34	respect	respect	NOUN
ftr-447	529	35	to	to	ADP
ftr-447	529	36	calculating	calculate	VERB
ftr-447	529	37	the	the	DET
ftr-447	529	38	overfunded	overfunded	ADJ
ftr-447	529	39	"	"	PUNCT
ftr-447	529	40	fractional	fractional	ADJ
ftr-447	529	41	amount	amount	NOUN
ftr-447	529	42	"	"	PUNCT
ftr-447	529	43	of	of	ADP
ftr-447	529	44	the	the	DET
ftr-447	529	45	arrangement	arrangement	NOUN
ftr-447	529	46	.	.	PUNCT
ftr-447	530	1	such	such	ADJ
ftr-447	530	2	computational	computational	ADJ
ftr-447	530	3	requirements	requirement	NOUN
ftr-447	530	4	may	may	AUX
ftr-447	530	5	be	be	AUX
ftr-447	530	6	viewed	view	VERB
ftr-447	530	7	as	as	ADP
ftr-447	530	8	particularly	particularly	ADV
ftr-447	530	9	intrusive	intrusive	ADJ
ftr-447	530	10	especially	especially	ADV
ftr-447	530	11	where	where	SCONJ
ftr-447	530	12	the	the	DET
ftr-447	530	13	arrangement	arrangement	NOUN
ftr-447	530	14	is	be	AUX
ftr-447	530	15	otherwise	otherwise	ADV
ftr-447	530	16	required	require	VERB
ftr-447	530	17	to	to	PART
ftr-447	530	18	be	be	AUX
ftr-447	530	19	subject	subject	ADJ
ftr-447	530	20	to	to	ADP
ftr-447	530	21	tax	tax	NOUN
ftr-447	530	22	and	and	CCONJ
ftr-447	530	23	accounting	accounting	NOUN
ftr-447	530	24	reporting	reporting	NOUN
ftr-447	530	25	under	under	ADP
ftr-447	530	26	the	the	DET
ftr-447	530	27	host	host	NOUN
ftr-447	530	28	country	country	NOUN
ftr-447	530	29	's	's	PART
ftr-447	530	30	norms	norm	NOUN
ftr-447	530	31	.	.	PUNCT
ftr-447	531	1	thus	thus	ADV
ftr-447	531	2	even	even	ADV
ftr-447	531	3	though	though	SCONJ
ftr-447	531	4	the	the	DET
ftr-447	531	5	trust	trust	NOUN
ftr-447	531	6	may	may	AUX
ftr-447	531	7	exist	exist	VERB
ftr-447	531	8	solely	solely	ADV
ftr-447	531	9	for	for	ADP
ftr-447	531	10	the	the	DET
ftr-447	531	11	exclusive	exclusive	ADJ
ftr-447	531	12	benefit	benefit	NOUN
ftr-447	531	13	of	of	ADP
ftr-447	531	14	participants	participant	NOUN
ftr-447	531	15	,	,	PUNCT
ftr-447	531	16	and	and	CCONJ
ftr-447	531	17	overfunding	overfunding	NOUN
ftr-447	531	18	may	may	AUX
ftr-447	531	19	result	result	VERB
ftr-447	531	20	from	from	ADP
ftr-447	531	21	foreign	foreign	ADJ
ftr-447	531	22	legal	legal	ADJ
ftr-447	531	23	requirements	requirement	NOUN
ftr-447	531	24	,	,	PUNCT
ftr-447	531	25	the	the	DET
ftr-447	531	26	proposed	propose	VERB
ftr-447	531	27	regulations	regulation	NOUN
ftr-447	531	28	may	may	AUX
ftr-447	531	29	have	have	VERB
ftr-447	531	30	the	the	DET
ftr-447	531	31	unintended	unintended	ADJ
ftr-447	531	32	effect	effect	NOUN
ftr-447	531	33	of	of	ADP
ftr-447	531	34	putting	put	VERB
ftr-447	531	35	u.s	u.s	PROPN
ftr-447	531	36	.	.	PROPN
ftr-447	531	37	businesses	business	NOUN
ftr-447	531	38	at	at	ADP
ftr-447	531	39	a	a	DET
ftr-447	531	40	competitive	competitive	ADJ
ftr-447	531	41	disadvantage	disadvantage	NOUN
ftr-447	531	42	vis	vis	X
ftr-447	531	43	-	-	PUNCT
ftr-447	531	44	ii	ii	NOUN
ftr-447	531	45	-	-	PUNCT
ftr-447	531	46	vis	vis	X
ftr-447	531	47	foreign	foreign	ADJ
ftr-447	531	48	competitors	competitor	NOUN
ftr-447	531	49	with	with	ADP
ftr-447	531	50	no	no	DET
ftr-447	531	51	u.s	u.s	PROPN
ftr-447	531	52	.	.	PROPN
ftr-447	531	53	operations	operation	NOUN
ftr-447	531	54	.	.	PUNCT
ftr-447	532	1	however	however	ADV
ftr-447	532	2	,	,	PUNCT
ftr-447	532	3	while	while	SCONJ
ftr-447	532	4	some	some	PRON
ftr-447	532	5	may	may	AUX
ftr-447	532	6	make	make	VERB
ftr-447	532	7	the	the	DET
ftr-447	532	8	case	case	NOUN
ftr-447	532	9	that	that	SCONJ
ftr-447	532	10	these	these	DET
ftr-447	532	11	rules	rule	NOUN
ftr-447	532	12	are	be	AUX
ftr-447	532	13	overly	overly	ADV
ftr-447	532	14	burdensome	burdensome	ADJ
ftr-447	532	15	,	,	PUNCT
ftr-447	532	16	one	one	PRON
ftr-447	532	17	could	could	AUX
ftr-447	532	18	argue	argue	VERB
ftr-447	532	19	that	that	SCONJ
ftr-447	532	20	if	if	SCONJ
ftr-447	532	21	the	the	DET
ftr-447	532	22	income	income	NOUN
ftr-447	532	23	had	have	AUX
ftr-447	532	24	been	be	AUX
ftr-447	532	25	earned	earn	VERB
ftr-447	532	26	directly	directly	ADV
ftr-447	532	27	by	by	ADP
ftr-447	532	28	the	the	DET
ftr-447	532	29	foreign	foreign	ADJ
ftr-447	532	30	entity	entity	NOUN
ftr-447	532	31	(	(	PUNCT
ftr-447	532	32	i.e.	i.e.	X
ftr-447	532	33	,	,	PUNCT
ftr-447	532	34	the	the	DET
ftr-447	532	35	cfc	cfc	NOUN
ftr-447	532	36	,	,	PUNCT
ftr-447	532	37	pfic	pfic	ADJ
ftr-447	532	38	or	or	CCONJ
ftr-447	532	39	foreign	foreign	ADJ
ftr-447	532	40	partnership	partnership	NOUN
ftr-447	532	41	)	)	PUNCT
ftr-447	532	42	it	it	PRON
ftr-447	532	43	would	would	AUX
ftr-447	532	44	have	have	AUX
ftr-447	532	45	been	be	AUX
ftr-447	532	46	taxed	tax	VERB
ftr-447	532	47	to	to	ADP
ftr-447	532	48	the	the	DET
ftr-447	532	49	u.s	u.s	PROPN
ftr-447	532	50	.	.	PROPN
ftr-447	532	51	owner	owner	NOUN
ftr-447	532	52	and	and	CCONJ
ftr-447	532	53	that	that	SCONJ
ftr-447	532	54	,	,	PUNCT
ftr-447	532	55	therefore	therefore	ADV
ftr-447	532	56	,	,	PUNCT
ftr-447	532	57	the	the	DET
ftr-447	532	58	promulgation	promulgation	NOUN
ftr-447	532	59	of	of	ADP
ftr-447	532	60	these	these	DET
ftr-447	532	61	foreign	foreign	ADJ
ftr-447	532	62	grantor	grantor	NOUN
ftr-447	532	63	trust	trust	NOUN
ftr-447	532	64	rule	rule	NOUN
ftr-447	532	65	changes	change	NOUN
ftr-447	532	66	merely	merely	ADV
ftr-447	532	67	comport	comport	VERB
ftr-447	532	68	with	with	ADP
ftr-447	532	69	that	that	DET
ftr-447	532	70	broad	broad	ADJ
ftr-447	532	71	policy	policy	NOUN
ftr-447	532	72	.	.	PUNCT
ftr-447	533	1	from	from	ADP
ftr-447	533	2	that	that	DET
ftr-447	533	3	vantage	vantage	NOUN
ftr-447	533	4	point	point	NOUN
ftr-447	533	5	,	,	PUNCT
ftr-447	533	6	the	the	DET
ftr-447	533	7	service	service	NOUN
ftr-447	533	8	's	's	PART
ftr-447	533	9	efforts	effort	NOUN
ftr-447	533	10	may	may	AUX
ftr-447	533	11	not	not	PART
ftr-447	533	12	be	be	AUX
ftr-447	533	13	viewed	view	VERB
ftr-447	533	14	as	as	ADP
ftr-447	533	15	greatly	greatly	ADV
ftr-447	533	16	expanding	expand	VERB
ftr-447	533	17	the	the	DET
ftr-447	533	18	u.s	u.s	PROPN
ftr-447	533	19	.	.	PROPN
ftr-447	533	20	tax	tax	NOUN
ftr-447	533	21	authority	authority	NOUN
ftr-447	533	22	's	's	PART
ftr-447	533	23	jurisdiction	jurisdiction	NOUN
ftr-447	533	24	.	.	PUNCT
ftr-447	534	1	additionally	additionally	ADV
ftr-447	534	2	,	,	PUNCT
ftr-447	534	3	the	the	DET
ftr-447	534	4	statutory	statutory	ADJ
ftr-447	534	5	changes	change	NOUN
ftr-447	534	6	to	to	AUX
ftr-447	534	7	section	section	NOUN
ftr-447	534	8	672(f	672(f	PROPN
ftr-447	534	9	)	)	PUNCT
ftr-447	534	10	also	also	ADV
ftr-447	534	11	appear	appear	VERB
ftr-447	534	12	to	to	PART
ftr-447	534	13	confirm	confirm	VERB
ftr-447	534	14	a	a	DET
ftr-447	534	15	more	more	ADV
ftr-447	534	16	widespread	widespread	ADJ
ftr-447	534	17	antiabuse	antiabuse	ADJ
ftr-447	534	18	approach	approach	NOUN
ftr-447	534	19	which	which	PRON
ftr-447	534	20	has	have	AUX
ftr-447	534	21	been	be	AUX
ftr-447	534	22	adopted	adopt	VERB
ftr-447	534	23	by	by	ADP
ftr-447	534	24	the	the	DET
ftr-447	534	25	service	service	NOUN
ftr-447	534	26	.	.	PUNCT
ftr-447	535	1	for	for	ADP
ftr-447	535	2	example	example	NOUN
ftr-447	535	3	,	,	PUNCT
ftr-447	535	4	that	that	SCONJ
ftr-447	535	5	cfcs	cfc	NOUN
ftr-447	535	6	are	be	AUX
ftr-447	535	7	now	now	ADV
ftr-447	535	8	generally	generally	ADV
ftr-447	535	9	treated	treat	VERB
ftr-447	535	10	as	as	ADP
ftr-447	535	11	u.s	u.s	PROPN
ftr-447	535	12	.	.	PROPN
ftr-447	535	13	persons	person	NOUN
ftr-447	535	14	for	for	ADP
ftr-447	535	15	purposes	purpose	NOUN
ftr-447	535	16	of	of	ADP
ftr-447	535	17	applying	apply	VERB
ftr-447	535	18	the	the	DET
ftr-447	535	19	grantor	grantor	NOUN
ftr-447	535	20	trust	trust	NOUN
ftr-447	535	21	rules	rule	NOUN
ftr-447	535	22	appears	appear	VERB
ftr-447	535	23	to	to	PART
ftr-447	535	24	be	be	AUX
ftr-447	535	25	consistent	consistent	ADJ
ftr-447	535	26	with	with	ADP
ftr-447	535	27	the	the	DET
ftr-447	535	28	service	service	NOUN
ftr-447	535	29	's	's	PART
ftr-447	535	30	proposed	propose	VERB
ftr-447	535	31	regulations	regulation	NOUN
ftr-447	535	32	under	under	ADP
ftr-447	535	33	section	section	NOUN
ftr-447	535	34	671	671	NUM
ftr-447	535	35	.	.	PUNCT
ftr-447	536	1	during	during	ADP
ftr-447	536	2	the	the	DET
ftr-447	536	3	january	january	PROPN
ftr-447	536	4	15	15	NUM
ftr-447	536	5	,	,	PUNCT
ftr-447	536	6	1997	1997	NUM
ftr-447	536	7	,	,	PUNCT
ftr-447	536	8	hearing	hear	VERB
ftr-447	536	9	on	on	ADP
ftr-447	536	10	the	the	DET
ftr-447	536	11	proposed	propose	VERB
ftr-447	536	12	regulations	regulation	NOUN
ftr-447	536	13	,	,	PUNCT
ftr-447	536	14	government	government	NOUN
ftr-447	536	15	representatives	representative	NOUN
ftr-447	536	16	asserted	assert	VERB
ftr-447	536	17	a	a	DET
ftr-447	536	18	particular	particular	ADJ
ftr-447	536	19	concern	concern	NOUN
ftr-447	536	20	that	that	SCONJ
ftr-447	536	21	certain	certain	ADJ
ftr-447	536	22	59	59	NUM
ftr-447	536	23	.	.	PUNCT
ftr-447	537	1	james	james	PROPN
ftr-447	537	2	r.	r.	PROPN
ftr-447	537	3	murray	murray	PROPN
ftr-447	537	4	,	,	PUNCT
ftr-447	537	5	public	public	ADJ
ftr-447	537	6	comments	comment	NOUN
ftr-447	537	7	on	on	ADP
ftr-447	537	8	proposed	propose	VERB
ftr-447	537	9	regulations	regulation	NOUN
ftr-447	537	10	sections	section	NOUN
ftr-447	537	11	1.671(g	1.671(g	NUM
ftr-447	537	12	)	)	PUNCT
ftr-447	537	13	&	&	CCONJ
ftr-447	537	14	(	(	PUNCT
ftr-447	537	15	h	h	NOUN
ftr-447	537	16	)	)	PUNCT
ftr-447	537	17	,	,	PUNCT
ftr-447	537	18	97	97	NUM
ftr-447	537	19	tnt	tnt	PROPN
ftr-447	537	20	39	39	NUM
ftr-447	537	21	-	-	SYM
ftr-447	537	22	19	19	NUM
ftr-447	537	23	(	(	PUNCT
ftr-447	537	24	feb	feb	PROPN
ftr-447	537	25	.	.	PROPN
ftr-447	537	26	27	27	NUM
ftr-447	537	27	,	,	PUNCT
ftr-447	537	28	1997	1997	NUM
ftr-447	537	29	)	)	PUNCT
ftr-447	537	30	(	(	PUNCT
ftr-447	537	31	lexis	lexis	X
ftr-447	537	32	,	,	PUNCT
ftr-447	537	33	fedtax	fedtax	NOUN
ftr-447	537	34	library	library	NOUN
ftr-447	537	35	,	,	PUNCT
ftr-447	537	36	tnt	tnt	NOUN
ftr-447	537	37	file	file	NOUN
ftr-447	537	38	)	)	PUNCT
ftr-447	537	39	;	;	PUNCT
ftr-447	537	40	paul	paul	PROPN
ftr-447	537	41	t.	t.	PROPN
ftr-447	537	42	shultz	shultz	PROPN
ftr-447	537	43	,	,	PUNCT
ftr-447	537	44	public	public	ADJ
ftr-447	537	45	comments	comment	NOUN
ftr-447	537	46	on	on	ADP
ftr-447	537	47	proposed	propose	VERB
ftr-447	537	48	regulations	regulation	NOUN
ftr-447	537	49	sections	section	NOUN
ftr-447	537	50	1.671	1.671	NUM
ftr-447	537	51	-	-	SYM
ftr-447	537	52	1(g	1(g	NUM
ftr-447	537	53	)	)	PUNCT
ftr-447	537	54	&	&	CCONJ
ftr-447	537	55	(	(	PUNCT
ftr-447	537	56	h	h	NOUN
ftr-447	537	57	)	)	PUNCT
ftr-447	537	58	,	,	PUNCT
ftr-447	537	59	97	97	NUM
ftr-447	537	60	tnt	tnt	PROPN
ftr-447	537	61	4	4	NUM
ftr-447	537	62	-	-	SYM
ftr-447	537	63	20	20	NUM
ftr-447	537	64	(	(	PUNCT
ftr-447	537	65	jan	jan	PROPN
ftr-447	537	66	.	.	PROPN
ftr-447	537	67	7	7	NUM
ftr-447	537	68	,	,	PUNCT
ftr-447	537	69	1997	1997	NUM
ftr-447	537	70	)	)	PUNCT
ftr-447	537	71	(	(	PUNCT
ftr-447	537	72	lexis	lexis	X
ftr-447	537	73	,	,	PUNCT
ftr-447	537	74	fedtax	fedtax	NOUN
ftr-447	537	75	library	library	NOUN
ftr-447	537	76	,	,	PUNCT
ftr-447	537	77	tnt	tnt	NOUN
ftr-447	537	78	file	file	NOUN
ftr-447	537	79	)	)	PUNCT
ftr-447	537	80	;	;	PUNCT
ftr-447	537	81	john	john	PROPN
ftr-447	537	82	f.	f.	PROPN
ftr-447	537	83	woyke	woyke	PROPN
ftr-447	537	84	,	,	PUNCT
ftr-447	537	85	public	public	ADJ
ftr-447	537	86	comments	comment	NOUN
ftr-447	537	87	on	on	ADP
ftr-447	537	88	proposed	propose	VERB
ftr-447	537	89	regulations	regulation	NOUN
ftr-447	537	90	sections	section	NOUN
ftr-447	537	91	1.671	1.671	NUM
ftr-447	537	92	-	-	SYM
ftr-447	537	93	1(g	1(g	NUM
ftr-447	537	94	)	)	PUNCT
ftr-447	537	95	&	&	CCONJ
ftr-447	537	96	(	(	PUNCT
ftr-447	537	97	h	h	NOUN
ftr-447	537	98	)	)	PUNCT
ftr-447	537	99	,	,	PUNCT
ftr-447	537	100	97	97	NUM
ftr-447	537	101	tnt	tnt	PROPN
ftr-447	537	102	4	4	NUM
ftr-447	537	103	-	-	SYM
ftr-447	537	104	21	21	NUM
ftr-447	537	105	(	(	PUNCT
ftr-447	537	106	jan	jan	PROPN
ftr-447	537	107	.	.	PROPN
ftr-447	537	108	7	7	NUM
ftr-447	537	109	,	,	PUNCT
ftr-447	537	110	1997	1997	NUM
ftr-447	537	111	)	)	PUNCT
ftr-447	537	112	(	(	PUNCT
ftr-447	537	113	lexis	lexis	X
ftr-447	537	114	,	,	PUNCT
ftr-447	537	115	fedtax	fedtax	NOUN
ftr-447	537	116	library	library	NOUN
ftr-447	537	117	,	,	PUNCT
ftr-447	537	118	tnt	tnt	NOUN
ftr-447	537	119	file	file	NOUN
ftr-447	537	120	)	)	PUNCT
ftr-447	537	121	.	.	PUNCT
ftr-447	538	1	[	[	X
ftr-447	538	2	vol	vol	NOUN
ftr-447	538	3	4:6	4:6	NUM
ftr-447	538	4	recent	recent	ADJ
ftr-447	538	5	changes	change	NOUN
ftr-447	538	6	for	for	ADP
ftr-447	538	7	foreign	foreign	ADJ
ftr-447	538	8	compensatory	compensatory	ADJ
ftr-447	538	9	trusts	trust	NOUN
ftr-447	538	10	jurisdictions	jurisdiction	NOUN
ftr-447	538	11	may	may	AUX
ftr-447	538	12	permit	permit	VERB
ftr-447	538	13	taxpayers	taxpayer	NOUN
ftr-447	538	14	to	to	PART
ftr-447	538	15	overfund	overfund	VERB
ftr-447	538	16	their	their	PRON
ftr-447	538	17	deferred	defer	VERB
ftr-447	538	18	compensatory	compensatory	ADJ
ftr-447	538	19	arrangements	arrangement	NOUN
ftr-447	538	20	and	and	CCONJ
ftr-447	538	21	thus	thus	ADV
ftr-447	538	22	enable	enable	VERB
ftr-447	538	23	the	the	DET
ftr-447	538	24	taxpayers	taxpayer	NOUN
ftr-447	538	25	to	to	PART
ftr-447	538	26	shield	shield	VERB
ftr-447	538	27	income	income	NOUN
ftr-447	538	28	from	from	ADP
ftr-447	538	29	assets	asset	NOUN
ftr-447	538	30	that	that	PRON
ftr-447	538	31	the	the	DET
ftr-447	538	32	trust	trust	NOUN
ftr-447	538	33	may	may	AUX
ftr-447	538	34	hold	hold	VERB
ftr-447	538	35	.	.	PUNCT
ftr-447	539	1	some	some	DET
ftr-447	539	2	practitioners	practitioner	NOUN
ftr-447	539	3	have	have	AUX
ftr-447	539	4	raised	raise	VERB
ftr-447	539	5	objections	objection	NOUN
ftr-447	539	6	to	to	ADP
ftr-447	539	7	this	this	DET
ftr-447	539	8	fear	fear	NOUN
ftr-447	539	9	on	on	ADP
ftr-447	539	10	the	the	DET
ftr-447	539	11	grounds	ground	NOUN
ftr-447	539	12	that	that	SCONJ
ftr-447	539	13	overfunding	overfunding	NOUN
ftr-447	539	14	of	of	ADP
ftr-447	539	15	foreign	foreign	ADJ
ftr-447	539	16	trusts	trust	NOUN
ftr-447	539	17	results	result	VERB
ftr-447	539	18	less	less	ADJ
ftr-447	539	19	from	from	ADP
ftr-447	539	20	such	such	ADJ
ftr-447	539	21	deliberate	deliberate	ADJ
ftr-447	539	22	"	"	PUNCT
ftr-447	539	23	parking	parking	NOUN
ftr-447	539	24	"	"	PUNCT
ftr-447	539	25	of	of	ADP
ftr-447	539	26	funds	fund	NOUN
ftr-447	539	27	than	than	ADP
ftr-447	539	28	from	from	ADP
ftr-447	539	29	legitimate	legitimate	ADJ
ftr-447	539	30	occurrences	occurrence	NOUN
ftr-447	539	31	,	,	PUNCT
ftr-447	539	32	such	such	ADJ
ftr-447	539	33	as	as	ADP
ftr-447	539	34	downsizing	downsize	VERB
ftr-447	539	35	or	or	CCONJ
ftr-447	539	36	retirement	retirement	NOUN
ftr-447	539	37	which	which	PRON
ftr-447	539	38	may	may	AUX
ftr-447	539	39	cause	cause	VERB
ftr-447	539	40	shifts	shift	NOUN
ftr-447	539	41	in	in	ADP
ftr-447	539	42	the	the	DET
ftr-447	539	43	age	age	NOUN
ftr-447	539	44	of	of	ADP
ftr-447	539	45	the	the	DET
ftr-447	539	46	population	population	NOUN
ftr-447	539	47	.	.	PUNCT
ftr-447	539	48	'	'	PUNCT
ftr-447	540	1	in	in	ADP
ftr-447	540	2	addition	addition	NOUN
ftr-447	540	3	,	,	PUNCT
ftr-447	540	4	the	the	DET
ftr-447	540	5	excess	excess	ADJ
ftr-447	540	6	funds	fund	NOUN
ftr-447	540	7	are	be	AUX
ftr-447	540	8	often	often	ADV
ftr-447	540	9	used	use	VERB
ftr-447	540	10	to	to	PART
ftr-447	540	11	reduce	reduce	VERB
ftr-447	540	12	future	future	ADJ
ftr-447	540	13	contributions	contribution	NOUN
ftr-447	540	14	.	.	PUNCT
ftr-447	541	1	some	some	PRON
ftr-447	541	2	have	have	AUX
ftr-447	541	3	also	also	ADV
ftr-447	541	4	objected	object	VERB
ftr-447	541	5	to	to	ADP
ftr-447	541	6	the	the	DET
ftr-447	541	7	service	service	NOUN
ftr-447	541	8	's	's	PART
ftr-447	541	9	concerns	concern	NOUN
ftr-447	541	10	on	on	ADP
ftr-447	541	11	the	the	DET
ftr-447	541	12	theory	theory	NOUN
ftr-447	541	13	that	that	SCONJ
ftr-447	541	14	it	it	PRON
ftr-447	541	15	would	would	AUX
ftr-447	541	16	make	make	VERB
ftr-447	541	17	little	little	ADJ
ftr-447	541	18	business	business	NOUN
ftr-447	541	19	sense	sense	NOUN
ftr-447	541	20	to	to	PART
ftr-447	541	21	transfer	transfer	VERB
ftr-447	541	22	assets	asset	NOUN
ftr-447	541	23	to	to	ADP
ftr-447	541	24	a	a	DET
ftr-447	541	25	trust	trust	NOUN
ftr-447	541	26	vehicle	vehicle	NOUN
ftr-447	541	27	that	that	PRON
ftr-447	541	28	is	be	AUX
ftr-447	541	29	outside	outside	ADP
ftr-447	541	30	the	the	DET
ftr-447	541	31	employer	employer	NOUN
ftr-447	541	32	's	's	PART
ftr-447	541	33	control.61	control.61	NOUN
ftr-447	541	34	others	other	NOUN
ftr-447	541	35	have	have	AUX
ftr-447	541	36	noted	note	VERB
ftr-447	541	37	that	that	SCONJ
ftr-447	541	38	certain	certain	ADJ
ftr-447	541	39	jurisdictions	jurisdiction	NOUN
ftr-447	541	40	,	,	PUNCT
ftr-447	541	41	as	as	ADP
ftr-447	541	42	a	a	DET
ftr-447	541	43	matter	matter	NOUN
ftr-447	541	44	of	of	ADP
ftr-447	541	45	law	law	NOUN
ftr-447	541	46	,	,	PUNCT
ftr-447	541	47	directly	directly	ADV
ftr-447	541	48	forbid	forbid	VERB
ftr-447	541	49	the	the	DET
ftr-447	541	50	reversion	reversion	NOUN
ftr-447	541	51	of	of	ADP
ftr-447	541	52	plan	plan	NOUN
ftr-447	541	53	assets	asset	NOUN
ftr-447	541	54	,	,	PUNCT
ftr-447	541	55	or	or	CCONJ
ftr-447	541	56	otherwise	otherwise	ADV
ftr-447	541	57	impose	impose	VERB
ftr-447	541	58	limitations	limitation	NOUN
ftr-447	541	59	on	on	ADP
ftr-447	541	60	tax	tax	NOUN
ftr-447	541	61	deductions	deduction	NOUN
ftr-447	541	62	or	or	CCONJ
ftr-447	541	63	impose	impose	VERB
ftr-447	541	64	unfavorable	unfavorable	ADJ
ftr-447	541	65	tax	tax	NOUN
ftr-447	541	66	consequences	consequence	NOUN
ftr-447	541	67	on	on	ADP
ftr-447	541	68	such	such	ADJ
ftr-447	541	69	reversions	reversion	NOUN
ftr-447	541	70	.	.	PUNCT
ftr-447	542	1	in	in	ADP
ftr-447	542	2	situations	situation	NOUN
ftr-447	542	3	in	in	ADP
ftr-447	542	4	which	which	PRON
ftr-447	542	5	surplus	surplus	NOUN
ftr-447	542	6	assets	asset	NOUN
ftr-447	542	7	may	may	AUX
ftr-447	542	8	be	be	AUX
ftr-447	542	9	unavailable	unavailable	ADJ
ftr-447	542	10	for	for	ADP
ftr-447	542	11	repatriation	repatriation	NOUN
ftr-447	542	12	until	until	SCONJ
ftr-447	542	13	plan	plan	NOUN
ftr-447	542	14	liabilities	liability	NOUN
ftr-447	542	15	have	have	AUX
ftr-447	542	16	been	be	AUX
ftr-447	542	17	satisfied	satisfied	ADJ
ftr-447	542	18	,	,	PUNCT
ftr-447	542	19	the	the	DET
ftr-447	542	20	potential	potential	NOUN
ftr-447	542	21	for	for	ADP
ftr-447	542	22	abuse	abuse	NOUN
ftr-447	542	23	perceived	perceive	VERB
ftr-447	542	24	by	by	ADP
ftr-447	542	25	the	the	DET
ftr-447	542	26	service	service	NOUN
ftr-447	542	27	may	may	AUX
ftr-447	542	28	be	be	AUX
ftr-447	542	29	unwarranted	unwarranted	ADJ
ftr-447	542	30	.	.	PUNCT
ftr-447	543	1	in	in	ADP
ftr-447	543	2	that	that	DET
ftr-447	543	3	context	context	NOUN
ftr-447	543	4	,	,	PUNCT
ftr-447	543	5	it	it	PRON
ftr-447	543	6	may	may	AUX
ftr-447	543	7	make	make	VERB
ftr-447	543	8	sense	sense	NOUN
ftr-447	543	9	for	for	SCONJ
ftr-447	543	10	the	the	DET
ftr-447	543	11	regulations	regulation	NOUN
ftr-447	543	12	to	to	PART
ftr-447	543	13	build	build	VERB
ftr-447	543	14	in	in	ADP
ftr-447	543	15	some	some	DET
ftr-447	543	16	flexibility	flexibility	NOUN
ftr-447	543	17	that	that	PRON
ftr-447	543	18	would	would	AUX
ftr-447	543	19	ignore	ignore	VERB
ftr-447	543	20	surpluses	surplus	NOUN
ftr-447	543	21	if	if	SCONJ
ftr-447	543	22	the	the	DET
ftr-447	543	23	contribution	contribution	NOUN
ftr-447	543	24	may	may	AUX
ftr-447	543	25	be	be	AUX
ftr-447	543	26	otherwise	otherwise	ADV
ftr-447	543	27	compulsory	compulsory	ADJ
ftr-447	543	28	or	or	CCONJ
ftr-447	543	29	if	if	SCONJ
ftr-447	543	30	reversions	reversion	NOUN
ftr-447	543	31	would	would	AUX
ftr-447	543	32	face	face	VERB
ftr-447	543	33	adverse	adverse	ADJ
ftr-447	543	34	consequences	consequence	NOUN
ftr-447	543	35	under	under	ADP
ftr-447	543	36	foreign	foreign	ADJ
ftr-447	543	37	law	law	NOUN
ftr-447	543	38	.	.	PUNCT
ftr-447	544	1	it	it	PRON
ftr-447	544	2	will	will	AUX
ftr-447	544	3	be	be	AUX
ftr-447	544	4	interesting	interesting	ADJ
ftr-447	544	5	to	to	PART
ftr-447	544	6	see	see	VERB
ftr-447	544	7	how	how	SCONJ
ftr-447	544	8	the	the	DET
ftr-447	544	9	service	service	NOUN
ftr-447	544	10	and	and	CCONJ
ftr-447	544	11	the	the	DET
ftr-447	544	12	treasury	treasury	NOUN
ftr-447	544	13	respond	respond	VERB
ftr-447	544	14	to	to	ADP
ftr-447	544	15	such	such	ADJ
ftr-447	544	16	broader	broad	ADJ
ftr-447	544	17	jurisdictional	jurisdictional	ADJ
ftr-447	544	18	and	and	CCONJ
ftr-447	544	19	administrative	administrative	ADJ
ftr-447	544	20	policy	policy	NOUN
ftr-447	544	21	concerns	concern	NOUN
ftr-447	544	22	in	in	ADP
ftr-447	544	23	the	the	DET
ftr-447	544	24	final	final	ADJ
ftr-447	544	25	regulations	regulation	NOUN
ftr-447	544	26	.	.	PUNCT
ftr-447	545	1	in	in	ADP
ftr-447	545	2	this	this	DET
ftr-447	545	3	regard	regard	NOUN
ftr-447	545	4	,	,	PUNCT
ftr-447	545	5	it	it	PRON
ftr-447	545	6	is	be	AUX
ftr-447	545	7	important	important	ADJ
ftr-447	545	8	to	to	PART
ftr-447	545	9	note	note	VERB
ftr-447	545	10	that	that	SCONJ
ftr-447	545	11	the	the	DET
ftr-447	545	12	service	service	NOUN
ftr-447	545	13	has	have	AUX
ftr-447	545	14	,	,	PUNCT
ftr-447	545	15	on	on	ADP
ftr-447	545	16	at	at	ADV
ftr-447	545	17	least	least	ADV
ftr-447	545	18	one	one	NUM
ftr-447	545	19	occasion	occasion	NOUN
ftr-447	545	20	,	,	PUNCT
ftr-447	545	21	tackled	tackle	VERB
ftr-447	545	22	the	the	DET
ftr-447	545	23	issue	issue	NOUN
ftr-447	545	24	of	of	ADP
ftr-447	545	25	overfunded	overfunde	VERB
ftr-447	545	26	trusts	trust	NOUN
ftr-447	545	27	in	in	ADP
ftr-447	545	28	certain	certain	ADJ
ftr-447	545	29	foreign	foreign	ADJ
ftr-447	545	30	situations	situation	NOUN
ftr-447	545	31	.	.	PUNCT
ftr-447	546	1	in	in	ADP
ftr-447	546	2	revenue	revenue	NOUN
ftr-447	546	3	ruling	rule	VERB
ftr-447	546	4	74	74	NUM
ftr-447	546	5	-	-	SYM
ftr-447	546	6	41,62	41,62	NUM
ftr-447	546	7	the	the	DET
ftr-447	546	8	service	service	NOUN
ftr-447	546	9	examined	examine	VERB
ftr-447	546	10	the	the	DET
ftr-447	546	11	issue	issue	NOUN
ftr-447	546	12	of	of	ADP
ftr-447	546	13	whether	whether	SCONJ
ftr-447	546	14	investments	investment	NOUN
ftr-447	546	15	by	by	ADP
ftr-447	546	16	a	a	DET
ftr-447	546	17	trustee	trustee	NOUN
ftr-447	546	18	of	of	ADP
ftr-447	546	19	a	a	DET
ftr-447	546	20	qualified	qualified	ADJ
ftr-447	546	21	trust	trust	NOUN
ftr-447	546	22	under	under	ADP
ftr-447	546	23	sections	section	NOUN
ftr-447	546	24	401(a	401(a	PROPN
ftr-447	546	25	)	)	PUNCT
ftr-447	546	26	and	and	CCONJ
ftr-447	546	27	501(a	501(a	NUM
ftr-447	546	28	)	)	PUNCT
ftr-447	546	29	which	which	PRON
ftr-447	546	30	was	be	AUX
ftr-447	546	31	maintained	maintain	VERB
ftr-447	546	32	by	by	ADP
ftr-447	546	33	a	a	DET
ftr-447	546	34	cfc	cfc	NOUN
ftr-447	546	35	constituted	constitute	VERB
ftr-447	546	36	investments	investment	NOUN
ftr-447	546	37	in	in	ADP
ftr-447	546	38	u.s	u.s	PROPN
ftr-447	546	39	.	.	PROPN
ftr-447	546	40	property	property	NOUN
ftr-447	546	41	of	of	ADP
ftr-447	546	42	the	the	DET
ftr-447	546	43	earnings	earning	NOUN
ftr-447	546	44	of	of	ADP
ftr-447	546	45	the	the	DET
ftr-447	546	46	cfc	cfc	NOUN
ftr-447	546	47	within	within	ADP
ftr-447	546	48	the	the	DET
ftr-447	546	49	meaning	meaning	NOUN
ftr-447	546	50	of	of	ADP
ftr-447	546	51	section	section	NOUN
ftr-447	546	52	956	956	NUM
ftr-447	546	53	of	of	ADP
ftr-447	546	54	the	the	DET
ftr-447	546	55	subpart	subpart	NOUN
ftr-447	546	56	f	f	PROPN
ftr-447	546	57	rules	rule	NOUN
ftr-447	546	58	.	.	PUNCT
ftr-447	547	1	the	the	DET
ftr-447	547	2	service	service	NOUN
ftr-447	547	3	held	hold	VERB
ftr-447	547	4	in	in	ADP
ftr-447	547	5	revenue	revenue	NOUN
ftr-447	547	6	ruling	rule	VERB
ftr-447	547	7	74	74	NUM
ftr-447	547	8	-	-	SYM
ftr-447	547	9	41	41	NUM
ftr-447	547	10	that	that	SCONJ
ftr-447	547	11	because	because	SCONJ
ftr-447	547	12	the	the	DET
ftr-447	547	13	trust	trust	NOUN
ftr-447	547	14	in	in	ADP
ftr-447	547	15	the	the	DET
ftr-447	547	16	ruling	ruling	NOUN
ftr-447	547	17	was	be	AUX
ftr-447	547	18	a	a	DET
ftr-447	547	19	qualified	qualified	ADJ
ftr-447	547	20	trust	trust	NOUN
ftr-447	547	21	,	,	PUNCT
ftr-447	547	22	the	the	DET
ftr-447	547	23	stocks	stock	NOUN
ftr-447	547	24	of	of	ADP
ftr-447	547	25	domestic	domestic	ADJ
ftr-447	547	26	corporations	corporation	NOUN
ftr-447	547	27	as	as	ADV
ftr-447	547	28	well	well	ADV
ftr-447	547	29	as	as	ADP
ftr-447	547	30	u.s	u.s	PROPN
ftr-447	547	31	.	.	PROPN
ftr-447	547	32	issued	issue	VERB
ftr-447	547	33	obligations	obligation	NOUN
ftr-447	547	34	held	hold	VERB
ftr-447	547	35	in	in	ADP
ftr-447	547	36	trust	trust	NOUN
ftr-447	547	37	should	should	AUX
ftr-447	547	38	not	not	PART
ftr-447	547	39	be	be	AUX
ftr-447	547	40	viewed	view	VERB
ftr-447	547	41	as	as	ADP
ftr-447	547	42	being	be	AUX
ftr-447	547	43	held	hold	VERB
ftr-447	547	44	by	by	ADP
ftr-447	547	45	the	the	DET
ftr-447	547	46	trustee	trustee	NOUN
ftr-447	547	47	on	on	ADP
ftr-447	547	48	behalf	behalf	NOUN
ftr-447	547	49	of	of	ADP
ftr-447	547	50	the	the	DET
ftr-447	547	51	cfc	cfc	NOUN
ftr-447	547	52	.	.	PUNCT
ftr-447	548	1	the	the	DET
ftr-447	548	2	service	service	NOUN
ftr-447	548	3	's	's	PART
ftr-447	548	4	conclusion	conclusion	NOUN
ftr-447	548	5	on	on	ADP
ftr-447	548	6	this	this	PRON
ftr-447	548	7	,	,	PUNCT
ftr-447	548	8	however	however	ADV
ftr-447	548	9	,	,	PUNCT
ftr-447	548	10	rested	rest	VERB
ftr-447	548	11	on	on	ADP
ftr-447	548	12	the	the	DET
ftr-447	548	13	fact	fact	NOUN
ftr-447	548	14	that	that	SCONJ
ftr-447	548	15	"	"	PUNCT
ftr-447	548	16	none	none	NOUN
ftr-447	548	17	of	of	ADP
ftr-447	548	18	[	[	PUNCT
ftr-447	548	19	the	the	DET
ftr-447	548	20	cfc	cfc	NOUN
ftr-447	548	21	's	's	PART
ftr-447	548	22	]	]	PUNCT
ftr-447	548	23	contributions	contribution	NOUN
ftr-447	548	24	resulted	result	VERB
ftr-447	548	25	in	in	ADP
ftr-447	548	26	an	an	DET
ftr-447	548	27	overfunding	overfunding	NOUN
ftr-447	548	28	of	of	ADP
ftr-447	548	29	the	the	DET
ftr-447	548	30	trust	trust	NOUN
ftr-447	548	31	(	(	PUNCT
ftr-447	548	32	other	other	ADJ
ftr-447	548	33	than	than	ADP
ftr-447	548	34	through	through	ADP
ftr-447	548	35	an	an	DET
ftr-447	548	36	erroneous	erroneous	ADJ
ftr-447	548	37	actuarial	actuarial	ADJ
ftr-447	548	38	computation	computation	NOUN
ftr-447	548	39	)	)	PUNCT
ftr-447	548	40	,	,	PUNCT
ftr-447	548	41	and	and	CCONJ
ftr-447	548	42	no	no	DET
ftr-447	548	43	amounts	amount	NOUN
ftr-447	548	44	of	of	ADP
ftr-447	548	45	trust	trust	NOUN
ftr-447	548	46	income	income	NOUN
ftr-447	548	47	or	or	CCONJ
ftr-447	548	48	corpus	corpus	NOUN
ftr-447	548	49	"	"	PUNCT
ftr-447	548	50	were	be	AUX
ftr-447	548	51	diverted	divert	VERB
ftr-447	548	52	to	to	ADP
ftr-447	548	53	the	the	DET
ftr-447	548	54	cfc.63	cfc.63	PROPN
ftr-447	548	55	revenue	revenue	NOUN
ftr-447	548	56	ruling	rule	VERB
ftr-447	548	57	74	74	NUM
ftr-447	548	58	-	-	SYM
ftr-447	548	59	41	41	NUM
ftr-447	548	60	,	,	PUNCT
ftr-447	548	61	therefore	therefore	ADV
ftr-447	548	62	,	,	PUNCT
ftr-447	548	63	appears	appear	VERB
ftr-447	548	64	to	to	PART
ftr-447	548	65	leave	leave	VERB
ftr-447	548	66	open	open	VERB
ftr-447	548	67	the	the	DET
ftr-447	548	68	possibility	possibility	NOUN
ftr-447	548	69	that	that	SCONJ
ftr-447	548	70	the	the	DET
ftr-447	548	71	foreign	foreign	ADJ
ftr-447	548	72	cfc	cfc	NOUN
ftr-447	548	73	could	could	AUX
ftr-447	548	74	be	be	AUX
ftr-447	548	75	treated	treat	VERB
ftr-447	548	76	as	as	ADP
ftr-447	548	77	subject	subject	ADJ
ftr-447	548	78	to	to	ADP
ftr-447	548	79	tax	tax	NOUN
ftr-447	548	80	on	on	ADP
ftr-447	548	81	items	item	NOUN
ftr-447	548	82	of	of	ADP
ftr-447	548	83	income	income	NOUN
ftr-447	548	84	of	of	ADP
ftr-447	548	85	the	the	DET
ftr-447	548	86	trust	trust	NOUN
ftr-447	548	87	if	if	SCONJ
ftr-447	548	88	the	the	DET
ftr-447	548	89	trust	trust	NOUN
ftr-447	548	90	were	be	AUX
ftr-447	548	91	overfunded	overfunde	VERB
ftr-447	548	92	.	.	PUNCT
ftr-447	549	1	while	while	SCONJ
ftr-447	549	2	the	the	DET
ftr-447	549	3	revenue	revenue	NOUN
ftr-447	549	4	ruling	ruling	NOUN
ftr-447	549	5	would	would	AUX
ftr-447	549	6	not	not	PART
ftr-447	549	7	,	,	PUNCT
ftr-447	549	8	60	60	NUM
ftr-447	549	9	.	.	PUNCT
ftr-447	550	1	see	see	VERB
ftr-447	550	2	murray	murray	PROPN
ftr-447	550	3	,	,	PUNCT
ftr-447	550	4	supra	supra	PROPN
ftr-447	550	5	note	note	PROPN
ftr-447	550	6	59	59	NUM
ftr-447	550	7	,	,	PUNCT
ftr-447	550	8	at	at	ADP
ftr-447	550	9	1	1	NUM
ftr-447	550	10	14	14	NUM
ftr-447	550	11	.	.	PUNCT
ftr-447	550	12	61	61	NUM
ftr-447	550	13	.	.	PUNCT
ftr-447	551	1	i	i	PRON
ftr-447	551	2	d.	d.	PROPN
ftr-447	551	3	62	62	NUM
ftr-447	551	4	.	.	PUNCT
ftr-447	551	5	1974	1974	NUM
ftr-447	551	6	-	-	SYM
ftr-447	551	7	1	1	NUM
ftr-447	551	8	c.b	c.b	PROPN
ftr-447	551	9	.	.	PROPN
ftr-447	551	10	190	190	NUM
ftr-447	551	11	.	.	PUNCT
ftr-447	551	12	63	63	NUM
ftr-447	551	13	.	.	PUNCT
ftr-447	552	1	i	i	PRON
ftr-447	552	2	d.	d.	PROPN
ftr-447	552	3	at	at	ADP
ftr-447	552	4	191	191	NUM
ftr-447	552	5	.	.	PUNCT
ftr-447	553	1	1999	1999	NUM
ftr-447	553	2	]	]	PUNCT
ftr-447	553	3	florida	florida	PROPN
ftr-447	553	4	tax	tax	PROPN
ftr-447	553	5	review	review	NOUN
ftr-447	553	6	assumably	assumably	ADV
ftr-447	553	7	,	,	PUNCT
ftr-447	553	8	treat	treat	VERB
ftr-447	553	9	the	the	DET
ftr-447	553	10	cfc	cfc	NOUN
ftr-447	553	11	as	as	ADP
ftr-447	553	12	a	a	DET
ftr-447	553	13	grantor	grantor	NOUN
ftr-447	553	14	of	of	ADP
ftr-447	553	15	the	the	DET
ftr-447	553	16	particular	particular	ADJ
ftr-447	553	17	trust	trust	NOUN
ftr-447	553	18	arrangement	arrangement	NOUN
ftr-447	553	19	at	at	ADP
ftr-447	553	20	issue	issue	NOUN
ftr-447	553	21	because	because	SCONJ
ftr-447	553	22	the	the	DET
ftr-447	553	23	trust	trust	NOUN
ftr-447	553	24	involved	involve	VERB
ftr-447	553	25	was	be	AUX
ftr-447	553	26	qualified	qualified	ADJ
ftr-447	553	27	under	under	ADP
ftr-447	553	28	section	section	NOUN
ftr-447	553	29	401(a	401(a	PROPN
ftr-447	553	30	)	)	PUNCT
ftr-447	553	31	and	and	CCONJ
ftr-447	553	32	regulations	regulation	NOUN
ftr-447	553	33	section	section	NOUN
ftr-447	553	34	1.641(a)-o	1.641(a)-o	PRON
ftr-447	553	35	provides	provide	VERB
ftr-447	553	36	that	that	SCONJ
ftr-447	553	37	the	the	DET
ftr-447	553	38	grantor	grantor	NOUN
ftr-447	553	39	trust	trust	NOUN
ftr-447	553	40	rules	rule	NOUN
ftr-447	553	41	do	do	AUX
ftr-447	553	42	not	not	PART
ftr-447	553	43	apply	apply	VERB
ftr-447	553	44	to	to	ADP
ftr-447	553	45	employees	employee	NOUN
ftr-447	553	46	'	'	PART
ftr-447	553	47	trusts	trust	NOUN
ftr-447	553	48	associated	associate	VERB
ftr-447	553	49	with	with	ADP
ftr-447	553	50	qualified	qualified	ADJ
ftr-447	553	51	plans	plan	NOUN
ftr-447	553	52	,	,	PUNCT
ftr-447	553	53	the	the	DET
ftr-447	553	54	analytical	analytical	ADJ
ftr-447	553	55	principle	principle	NOUN
ftr-447	553	56	remains	remain	VERB
ftr-447	553	57	the	the	DET
ftr-447	553	58	same	same	ADJ
ftr-447	553	59	.	.	PUNCT
ftr-447	554	1	accordingly	accordingly	ADV
ftr-447	554	2	,	,	PUNCT
ftr-447	554	3	revenue	revenue	NOUN
ftr-447	554	4	ruling	rule	VERB
ftr-447	554	5	74	74	NUM
ftr-447	554	6	-	-	SYM
ftr-447	554	7	41	41	NUM
ftr-447	554	8	may	may	AUX
ftr-447	554	9	be	be	AUX
ftr-447	554	10	viewed	view	VERB
ftr-447	554	11	in	in	ADP
ftr-447	554	12	some	some	DET
ftr-447	554	13	respects	respect	NOUN
ftr-447	554	14	as	as	ADP
ftr-447	554	15	the	the	DET
ftr-447	554	16	precursor	precursor	NOUN
ftr-447	554	17	of	of	ADP
ftr-447	554	18	the	the	DET
ftr-447	554	19	proposed	propose	VERB
ftr-447	554	20	regulations	regulation	NOUN
ftr-447	554	21	.	.	PUNCT
ftr-447	555	1	it	it	PRON
ftr-447	555	2	is	be	AUX
ftr-447	555	3	unclear	unclear	ADJ
ftr-447	555	4	,	,	PUNCT
ftr-447	555	5	however	however	ADV
ftr-447	555	6	,	,	PUNCT
ftr-447	555	7	what	what	PRON
ftr-447	555	8	the	the	DET
ftr-447	555	9	force	force	NOUN
ftr-447	555	10	of	of	ADP
ftr-447	555	11	revenue	revenue	NOUN
ftr-447	555	12	ruling	rule	VERB
ftr-447	555	13	74	74	NUM
ftr-447	555	14	-	-	SYM
ftr-447	555	15	41	41	NUM
ftr-447	555	16	may	may	AUX
ftr-447	555	17	be	be	AUX
ftr-447	555	18	if	if	SCONJ
ftr-447	555	19	and	and	CCONJ
ftr-447	555	20	when	when	SCONJ
ftr-447	555	21	the	the	DET
ftr-447	555	22	proposed	propose	VERB
ftr-447	555	23	regulations	regulation	NOUN
ftr-447	555	24	are	be	AUX
ftr-447	555	25	adopted	adopt	VERB
ftr-447	555	26	in	in	ADP
ftr-447	555	27	final	final	ADJ
ftr-447	555	28	form	form	NOUN
ftr-447	555	29	.	.	PUNCT
ftr-447	556	1	in	in	ADP
ftr-447	556	2	any	any	DET
ftr-447	556	3	event	event	NOUN
ftr-447	556	4	,	,	PUNCT
ftr-447	556	5	assuming	assume	VERB
ftr-447	556	6	these	these	DET
ftr-447	556	7	"	"	PUNCT
ftr-447	556	8	overfunding	overfunding	NOUN
ftr-447	556	9	"	"	PUNCT
ftr-447	556	10	rules	rule	NOUN
ftr-447	556	11	will	will	AUX
ftr-447	556	12	be	be	AUX
ftr-447	556	13	issued	issue	VERB
ftr-447	556	14	as	as	ADP
ftr-447	556	15	final	final	ADJ
ftr-447	556	16	regulations	regulation	NOUN
ftr-447	556	17	in	in	ADP
ftr-447	556	18	their	their	PRON
ftr-447	556	19	currently	currently	ADV
ftr-447	556	20	proposed	propose	VERB
ftr-447	556	21	form	form	NOUN
ftr-447	556	22	,	,	PUNCT
ftr-447	556	23	it	it	PRON
ftr-447	556	24	is	be	AUX
ftr-447	556	25	important	important	ADJ
ftr-447	556	26	to	to	PART
ftr-447	556	27	examine	examine	VERB
ftr-447	556	28	two	two	NUM
ftr-447	556	29	other	other	ADJ
ftr-447	556	30	key	key	ADJ
ftr-447	556	31	aspects	aspect	NOUN
ftr-447	556	32	of	of	ADP
ftr-447	556	33	the	the	DET
ftr-447	556	34	proposed	propose	VERB
ftr-447	556	35	regulations	regulation	NOUN
ftr-447	556	36	.	.	PUNCT
ftr-447	557	1	the	the	DET
ftr-447	557	2	discussion	discussion	NOUN
ftr-447	557	3	that	that	PRON
ftr-447	557	4	follows	follow	VERB
ftr-447	557	5	below	below	ADP
ftr-447	557	6	first	first	ADJ
ftr-447	557	7	highlights	highlight	NOUN
ftr-447	557	8	the	the	DET
ftr-447	557	9	mechanics	mechanic	NOUN
ftr-447	557	10	of	of	ADP
ftr-447	557	11	determining	determine	VERB
ftr-447	557	12	how	how	SCONJ
ftr-447	557	13	and	and	CCONJ
ftr-447	557	14	when	when	SCONJ
ftr-447	557	15	a	a	DET
ftr-447	557	16	trust	trust	NOUN
ftr-447	557	17	may	may	AUX
ftr-447	557	18	be	be	AUX
ftr-447	557	19	viewed	view	VERB
ftr-447	557	20	as	as	ADP
ftr-447	557	21	"	"	PUNCT
ftr-447	557	22	overfunded	overfunde	VERB
ftr-447	557	23	"	"	PUNCT
ftr-447	557	24	for	for	ADP
ftr-447	557	25	purposes	purpose	NOUN
ftr-447	557	26	of	of	ADP
ftr-447	557	27	the	the	DET
ftr-447	557	28	proposed	propose	VERB
ftr-447	557	29	regulations	regulation	NOUN
ftr-447	557	30	section	section	VERB
ftr-447	557	31	1.671	1.671	NUM
ftr-447	557	32	-	-	PUNCT
ftr-447	557	33	1(h	1(h	NUM
ftr-447	557	34	)	)	PUNCT
ftr-447	557	35	rules	rule	NOUN
ftr-447	557	36	.	.	PUNCT
ftr-447	558	1	the	the	DET
ftr-447	558	2	discussion	discussion	NOUN
ftr-447	558	3	which	which	PRON
ftr-447	558	4	follows	follow	VERB
ftr-447	558	5	in	in	ADP
ftr-447	558	6	part	part	NOUN
ftr-447	558	7	ii.d	ii.d	PRON
ftr-447	558	8	explores	explore	VERB
ftr-447	558	9	some	some	PRON
ftr-447	558	10	of	of	ADP
ftr-447	558	11	the	the	DET
ftr-447	558	12	ambiguities	ambiguity	NOUN
ftr-447	558	13	and	and	CCONJ
ftr-447	558	14	uncertainties	uncertainty	NOUN
ftr-447	558	15	occasioned	occasion	VERB
ftr-447	558	16	by	by	ADP
ftr-447	558	17	these	these	DET
ftr-447	558	18	overfunding	overfunding	ADJ
ftr-447	558	19	rules	rule	NOUN
ftr-447	558	20	,	,	PUNCT
ftr-447	558	21	including	include	VERB
ftr-447	558	22	certain	certain	ADJ
ftr-447	558	23	considerations	consideration	NOUN
ftr-447	558	24	relating	relate	VERB
ftr-447	558	25	to	to	ADP
ftr-447	558	26	the	the	DET
ftr-447	558	27	harmonization	harmonization	NOUN
ftr-447	558	28	of	of	ADP
ftr-447	558	29	foreign	foreign	ADJ
ftr-447	558	30	and	and	CCONJ
ftr-447	558	31	u.s	u.s	PROPN
ftr-447	558	32	.	.	PROPN
ftr-447	558	33	computations	computation	NOUN
ftr-447	558	34	of	of	ADP
ftr-447	558	35	the	the	DET
ftr-447	558	36	funding	funding	NOUN
ftr-447	558	37	of	of	ADP
ftr-447	558	38	trusts	trust	NOUN
ftr-447	558	39	,	,	PUNCT
ftr-447	558	40	along	along	ADP
ftr-447	558	41	with	with	ADP
ftr-447	558	42	certain	certain	ADJ
ftr-447	558	43	policy	policy	NOUN
ftr-447	558	44	and	and	CCONJ
ftr-447	558	45	administrative	administrative	ADJ
ftr-447	558	46	considerations	consideration	NOUN
ftr-447	558	47	raised	raise	VERB
ftr-447	558	48	by	by	ADP
ftr-447	558	49	practitioners	practitioner	NOUN
ftr-447	558	50	in	in	ADP
ftr-447	558	51	the	the	DET
ftr-447	558	52	implementation	implementation	NOUN
ftr-447	558	53	of	of	ADP
ftr-447	558	54	these	these	DET
ftr-447	558	55	rules	rule	NOUN
ftr-447	558	56	.	.	PUNCT
ftr-447	559	1	finally	finally	ADV
ftr-447	559	2	,	,	PUNCT
ftr-447	559	3	part	part	NOUN
ftr-447	559	4	mli.e	mli.e	PROPN
ftr-447	559	5	,	,	PUNCT
ftr-447	559	6	discusses	discuss	VERB
ftr-447	559	7	the	the	DET
ftr-447	559	8	potential	potential	ADJ
ftr-447	559	9	impact	impact	NOUN
ftr-447	559	10	of	of	ADP
ftr-447	559	11	proposed	propose	VERB
ftr-447	559	12	regulations	regulation	NOUN
ftr-447	559	13	section	section	VERB
ftr-447	559	14	1.671	1.671	NUM
ftr-447	559	15	-	-	PUNCT
ftr-447	559	16	1(h	1(h	NUM
ftr-447	559	17	)	)	PUNCT
ftr-447	559	18	on	on	ADP
ftr-447	559	19	rabbi	rabbi	ADJ
ftr-447	559	20	trusts	trust	NOUN
ftr-447	559	21	and	and	CCONJ
ftr-447	559	22	other	other	ADJ
ftr-447	559	23	non	non	ADJ
ftr-447	559	24	-	-	ADJ
ftr-447	559	25	rabbi	rabbi	ADJ
ftr-447	559	26	compensatory	compensatory	NOUN
ftr-447	559	27	trusts	trust	NOUN
ftr-447	559	28	,	,	PUNCT
ftr-447	559	29	explores	explore	VERB
ftr-447	559	30	the	the	DET
ftr-447	559	31	apparent	apparent	ADJ
ftr-447	559	32	shifts	shift	NOUN
ftr-447	559	33	in	in	ADP
ftr-447	559	34	the	the	DET
ftr-447	559	35	service	service	NOUN
ftr-447	559	36	's	's	PART
ftr-447	559	37	traditional	traditional	ADJ
ftr-447	559	38	"	"	PUNCT
ftr-447	559	39	fundamentally	fundamentally	ADV
ftr-447	559	40	inconsistent	inconsistent	ADJ
ftr-447	559	41	"	"	PUNCT
ftr-447	559	42	position	position	NOUN
ftr-447	559	43	,	,	PUNCT
ftr-447	559	44	and	and	CCONJ
ftr-447	559	45	examines	examine	VERB
ftr-447	559	46	the	the	DET
ftr-447	559	47	potential	potential	ADJ
ftr-447	559	48	legal	legal	ADJ
ftr-447	559	49	and	and	CCONJ
ftr-447	559	50	policy	policy	NOUN
ftr-447	559	51	considerations	consideration	NOUN
ftr-447	559	52	associated	associate	VERB
ftr-447	559	53	with	with	ADP
ftr-447	559	54	foreign	foreign	ADJ
ftr-447	559	55	compensatory	compensatory	ADJ
ftr-447	559	56	trust	trust	NOUN
ftr-447	559	57	arrangements	arrangement	NOUN
ftr-447	559	58	.	.	PUNCT
ftr-447	560	1	d.	d.	PROPN
ftr-447	560	2	fractional	fractional	PROPN
ftr-447	560	3	amount	amount	NOUN
ftr-447	560	4	computation	computation	NOUN
ftr-447	560	5	in	in	ADP
ftr-447	560	6	order	order	NOUN
ftr-447	560	7	to	to	PART
ftr-447	560	8	curtail	curtail	VERB
ftr-447	560	9	the	the	DET
ftr-447	560	10	potential	potential	NOUN
ftr-447	560	11	for	for	ADP
ftr-447	560	12	the	the	DET
ftr-447	560	13	perceived	perceive	VERB
ftr-447	560	14	foreign	foreign	ADJ
ftr-447	560	15	overfunding	overfunding	NOUN
ftr-447	560	16	abuses	abuse	NOUN
ftr-447	560	17	in	in	ADP
ftr-447	560	18	the	the	DET
ftr-447	560	19	cfc	cfc	PROPN
ftr-447	560	20	and	and	CCONJ
ftr-447	560	21	foreign	foreign	ADJ
ftr-447	560	22	partnership	partnership	NOUN
ftr-447	560	23	arena	arena	NOUN
ftr-447	560	24	,	,	PUNCT
ftr-447	560	25	the	the	DET
ftr-447	560	26	proposed	propose	VERB
ftr-447	560	27	regulations	regulation	NOUN
ftr-447	560	28	now	now	ADV
ftr-447	560	29	permit	permit	VERB
ftr-447	560	30	the	the	DET
ftr-447	560	31	service	service	NOUN
ftr-447	560	32	to	to	PART
ftr-447	560	33	impute	impute	VERB
ftr-447	560	34	as	as	ADP
ftr-447	560	35	income	income	NOUN
ftr-447	560	36	a	a	DET
ftr-447	560	37	specified	specified	ADJ
ftr-447	560	38	percentage	percentage	NOUN
ftr-447	560	39	of	of	ADP
ftr-447	560	40	the	the	DET
ftr-447	560	41	trust	trust	NOUN
ftr-447	560	42	's	's	PART
ftr-447	560	43	assets	asset	NOUN
ftr-447	560	44	that	that	PRON
ftr-447	560	45	represents	represent	VERB
ftr-447	560	46	the	the	DET
ftr-447	560	47	surplus	surplus	NOUN
ftr-447	560	48	.	.	PUNCT
ftr-447	561	1	in	in	ADP
ftr-447	561	2	the	the	DET
ftr-447	561	3	pfic	pfic	ADJ
ftr-447	561	4	context	context	NOUN
ftr-447	561	5	in	in	ADP
ftr-447	561	6	which	which	PRON
ftr-447	561	7	the	the	DET
ftr-447	561	8	funding	funding	NOUN
ftr-447	561	9	of	of	ADP
ftr-447	561	10	a	a	DET
ftr-447	561	11	foreign	foreign	ADJ
ftr-447	561	12	employees	employee	NOUN
ftr-447	561	13	'	'	PART
ftr-447	561	14	trust	trust	NOUN
ftr-447	561	15	stems	stem	VERB
ftr-447	561	16	from	from	ADP
ftr-447	561	17	a	a	DET
ftr-447	561	18	"	"	PUNCT
ftr-447	561	19	principal	principal	ADJ
ftr-447	561	20	purpose	purpose	NOUN
ftr-447	561	21	"	"	PUNCT
ftr-447	561	22	to	to	PART
ftr-447	561	23	reduce	reduce	VERB
ftr-447	561	24	or	or	CCONJ
ftr-447	561	25	eliminate	eliminate	VERB
ftr-447	561	26	taxation	taxation	NOUN
ftr-447	561	27	under	under	ADP
ftr-447	561	28	sections	section	NOUN
ftr-447	561	29	1291	1291	NUM
ftr-447	561	30	or	or	CCONJ
ftr-447	561	31	1293	1293	NUM
ftr-447	561	32	or	or	CCONJ
ftr-447	561	33	to	to	PART
ftr-447	561	34	avoid	avoid	VERB
ftr-447	561	35	classification	classification	NOUN
ftr-447	561	36	as	as	ADP
ftr-447	561	37	a	a	DET
ftr-447	561	38	pfic	pfic	NOUN
ftr-447	561	39	,	,	PUNCT
ftr-447	561	40	if	if	SCONJ
ftr-447	561	41	the	the	DET
ftr-447	561	42	foreign	foreign	ADJ
ftr-447	561	43	owner	owner	NOUN
ftr-447	561	44	has	have	VERB
ftr-447	561	45	a	a	DET
ftr-447	561	46	power	power	NOUN
ftr-447	561	47	or	or	CCONJ
ftr-447	561	48	interest	interest	NOUN
ftr-447	561	49	described	describe	VERB
ftr-447	561	50	in	in	ADP
ftr-447	561	51	sections	section	NOUN
ftr-447	561	52	673	673	NUM
ftr-447	561	53	through	through	ADP
ftr-447	561	54	677	677	NUM
ftr-447	561	55	over	over	ADP
ftr-447	561	56	the	the	DET
ftr-447	561	57	trust	trust	NOUN
ftr-447	561	58	,	,	PUNCT
ftr-447	561	59	then	then	ADV
ftr-447	561	60	the	the	DET
ftr-447	561	61	provisions	provision	NOUN
ftr-447	561	62	of	of	ADP
ftr-447	561	63	subpart	subpart	NOUN
ftr-447	561	64	e	e	NOUN
ftr-447	561	65	will	will	AUX
ftr-447	561	66	apply	apply	VERB
ftr-447	561	67	to	to	ADP
ftr-447	561	68	a	a	DET
ftr-447	561	69	fixed	fix	VERB
ftr-447	561	70	dollar	dollar	NOUN
ftr-447	561	71	amount	amount	NOUN
ftr-447	561	72	in	in	ADP
ftr-447	561	73	the	the	DET
ftr-447	561	74	trust	trust	NOUN
ftr-447	561	75	that	that	PRON
ftr-447	561	76	is	be	AUX
ftr-447	561	77	equal	equal	ADJ
ftr-447	561	78	to	to	ADP
ftr-447	561	79	the	the	DET
ftr-447	561	80	fair	fair	ADJ
ftr-447	561	81	market	market	NOUN
ftr-447	561	82	value	value	NOUN
ftr-447	561	83	of	of	ADP
ftr-447	561	84	the	the	DET
ftr-447	561	85	property	property	NOUN
ftr-447	561	86	transferred	transfer	VERB
ftr-447	561	87	for	for	ADP
ftr-447	561	88	the	the	DET
ftr-447	561	89	purpose	purpose	NOUN
ftr-447	561	90	of	of	ADP
ftr-447	561	91	reducing	reduce	VERB
ftr-447	561	92	or	or	CCONJ
ftr-447	561	93	eliminating	eliminate	VERB
ftr-447	561	94	taxation	taxation	NOUN
ftr-447	561	95	under	under	ADP
ftr-447	561	96	sections	section	NOUN
ftr-447	561	97	1291	1291	NUM
ftr-447	561	98	or	or	CCONJ
ftr-447	561	99	1293	1293	NUM
ftr-447	561	100	or	or	CCONJ
ftr-447	561	101	avoiding	avoid	VERB
ftr-447	561	102	classification	classification	NOUN
ftr-447	561	103	as	as	ADP
ftr-447	561	104	a	a	DET
ftr-447	561	105	pfic	pfic	NOUN
ftr-447	561	106	.	.	PUNCT
ftr-447	562	1	in	in	ADP
ftr-447	562	2	the	the	DET
ftr-447	562	3	cfc	cfc	PROPN
ftr-447	562	4	and	and	CCONJ
ftr-447	562	5	foreign	foreign	ADJ
ftr-447	562	6	partnership	partnership	NOUN
ftr-447	562	7	arenas	arenas	PROPN
ftr-447	562	8	,	,	PUNCT
ftr-447	562	9	the	the	DET
ftr-447	562	10	proposed	propose	VERB
ftr-447	562	11	regulations	regulation	NOUN
ftr-447	562	12	generally	generally	ADV
ftr-447	562	13	require	require	VERB
ftr-447	562	14	that	that	SCONJ
ftr-447	562	15	the	the	DET
ftr-447	562	16	amount	amount	NOUN
ftr-447	562	17	of	of	ADP
ftr-447	562	18	the	the	DET
ftr-447	562	19	foreign	foreign	ADJ
ftr-447	562	20	employees	employee	NOUN
ftr-447	562	21	'	'	PART
ftr-447	562	22	trust	trust	NOUN
ftr-447	562	23	with	with	ADP
ftr-447	562	24	respect	respect	NOUN
ftr-447	562	25	to	to	ADP
ftr-447	562	26	which	which	PRON
ftr-447	562	27	the	the	DET
ftr-447	562	28	effected	effect	VERB
ftr-447	562	29	employer	employer	NOUN
ftr-447	562	30	is	be	AUX
ftr-447	562	31	treated	treat	VERB
ftr-447	562	32	as	as	SCONJ
ftr-447	562	33	owner	owner	NOUN
ftr-447	562	34	is	be	AUX
ftr-447	562	35	equal	equal	ADJ
ftr-447	562	36	to	to	ADP
ftr-447	562	37	an	an	DET
ftr-447	562	38	undivided	undivided	ADJ
ftr-447	562	39	fractional	fractional	ADJ
ftr-447	562	40	interest	interest	NOUN
ftr-447	562	41	in	in	ADP
ftr-447	562	42	the	the	DET
ftr-447	562	43	trust	trust	NOUN
ftr-447	562	44	's	's	PART
ftr-447	562	45	assets	asset	NOUN
ftr-447	562	46	.	.	PUNCT
ftr-447	563	1	it	it	PRON
ftr-447	563	2	is	be	AUX
ftr-447	563	3	important	important	ADJ
ftr-447	563	4	to	to	PART
ftr-447	563	5	note	note	VERB
ftr-447	563	6	that	that	PRON
ftr-447	563	7	aside	aside	ADV
ftr-447	563	8	from	from	ADP
ftr-447	563	9	the	the	DET
ftr-447	563	10	potential	potential	ADJ
ftr-447	563	11	application	application	NOUN
ftr-447	563	12	to	to	ADP
ftr-447	563	13	foreign	foreign	ADJ
ftr-447	563	14	deferred	defer	VERB
ftr-447	563	15	compensatory	compensatory	NOUN
ftr-447	563	16	[	[	X
ftr-447	563	17	vol	vol	NOUN
ftr-447	563	18	4:6	4:6	NUM
ftr-447	563	19	recent	recent	ADJ
ftr-447	563	20	changes	change	NOUN
ftr-447	563	21	for	for	ADP
ftr-447	563	22	foreign	foreign	ADJ
ftr-447	563	23	compensatory	compensatory	NOUN
ftr-447	563	24	trusts	trust	NOUN
ftr-447	563	25	arrangements	arrangement	NOUN
ftr-447	563	26	under	under	ADP
ftr-447	563	27	section	section	NOUN
ftr-447	563	28	404a	404a	PROPN
ftr-447	563	29	and	and	CCONJ
ftr-447	563	30	section	section	NOUN
ftr-447	563	31	402(b	402(b	PROPN
ftr-447	563	32	)	)	PUNCT
ftr-447	563	33	,	,	PUNCT
ftr-447	563	34	these	these	DET
ftr-447	563	35	"	"	PUNCT
ftr-447	563	36	overfunding	overfunding	NOUN
ftr-447	563	37	"	"	PUNCT
ftr-447	563	38	rules	rule	NOUN
ftr-447	563	39	would	would	AUX
ftr-447	563	40	also	also	ADV
ftr-447	563	41	apply	apply	VERB
ftr-447	563	42	to	to	ADP
ftr-447	563	43	foreign	foreign	ADJ
ftr-447	563	44	nonqualified	nonqualifie	VERB
ftr-447	563	45	pension	pension	NOUN
ftr-447	563	46	arrangements	arrangement	NOUN
ftr-447	563	47	.	.	PUNCT
ftr-447	564	1	the	the	DET
ftr-447	564	2	"	"	PUNCT
ftr-447	564	3	fractional	fractional	ADJ
ftr-447	564	4	interest	interest	NOUN
ftr-447	564	5	"	"	PUNCT
ftr-447	564	6	is	be	AUX
ftr-447	564	7	an	an	DET
ftr-447	564	8	undivided	undivided	ADJ
ftr-447	564	9	fractional	fractional	ADJ
ftr-447	564	10	interest	interest	NOUN
ftr-447	564	11	equal	equal	ADJ
ftr-447	564	12	to	to	ADP
ftr-447	564	13	the	the	DET
ftr-447	564	14	"	"	PUNCT
ftr-447	564	15	relevant	relevant	ADJ
ftr-447	564	16	amount	amount	NOUN
ftr-447	564	17	"	"	PUNCT
ftr-447	564	18	divided	divide	VERB
ftr-447	564	19	by	by	ADP
ftr-447	564	20	the	the	DET
ftr-447	564	21	fair	fair	ADJ
ftr-447	564	22	market	market	NOUN
ftr-447	564	23	value	value	NOUN
ftr-447	564	24	of	of	ADP
ftr-447	564	25	trust	trust	NOUN
ftr-447	564	26	assets	asset	NOUN
ftr-447	564	27	.	.	PUNCT
ftr-447	565	1	more	more	ADV
ftr-447	565	2	technically	technically	ADV
ftr-447	565	3	,	,	PUNCT
ftr-447	565	4	the	the	DET
ftr-447	565	5	proposed	propose	VERB
ftr-447	565	6	regulations	regulation	NOUN
ftr-447	565	7	define	define	VERB
ftr-447	565	8	the	the	DET
ftr-447	565	9	relevant	relevant	ADJ
ftr-447	565	10	amount	amount	NOUN
ftr-447	565	11	for	for	ADP
ftr-447	565	12	the	the	DET
ftr-447	565	13	employer	employer	NOUN
ftr-447	565	14	's	's	PART
ftr-447	565	15	taxable	taxable	ADJ
ftr-447	565	16	year	year	NOUN
ftr-447	565	17	as	as	ADP
ftr-447	565	18	the	the	DET
ftr-447	565	19	amount	amount	NOUN
ftr-447	565	20	,	,	PUNCT
ftr-447	565	21	if	if	SCONJ
ftr-447	565	22	any	any	PRON
ftr-447	565	23	,	,	PUNCT
ftr-447	565	24	by	by	ADP
ftr-447	565	25	which	which	PRON
ftr-447	565	26	the	the	DET
ftr-447	565	27	fair	fair	ADJ
ftr-447	565	28	market	market	NOUN
ftr-447	565	29	value	value	NOUN
ftr-447	565	30	of	of	ADP
ftr-447	565	31	trust	trust	NOUN
ftr-447	565	32	assets	asset	NOUN
ftr-447	565	33	,	,	PUNCT
ftr-447	565	34	plus	plus	CCONJ
ftr-447	565	35	the	the	DET
ftr-447	565	36	fair	fair	ADJ
ftr-447	565	37	market	market	NOUN
ftr-447	565	38	value	value	NOUN
ftr-447	565	39	of	of	ADP
ftr-447	565	40	any	any	DET
ftr-447	565	41	assets	asset	NOUN
ftr-447	565	42	available	available	ADJ
ftr-447	565	43	to	to	PART
ftr-447	565	44	pay	pay	VERB
ftr-447	565	45	plan	plan	NOUN
ftr-447	565	46	liabilities	liability	NOUN
ftr-447	565	47	that	that	PRON
ftr-447	565	48	are	be	AUX
ftr-447	565	49	held	hold	VERB
ftr-447	565	50	in	in	ADP
ftr-447	565	51	the	the	DET
ftr-447	565	52	equivalent	equivalent	NOUN
ftr-447	565	53	of	of	ADP
ftr-447	565	54	a	a	DET
ftr-447	565	55	trust	trust	NOUN
ftr-447	565	56	exceed	exceed	VERB
ftr-447	565	57	the	the	DET
ftr-447	565	58	plan	plan	NOUN
ftr-447	565	59	's	's	PART
ftr-447	565	60	accrued	accrue	VERB
ftr-447	565	61	liability	liability	NOUN
ftr-447	565	62	,	,	PUNCT
ftr-447	565	63	determined	determine	VERB
ftr-447	565	64	using	use	VERB
ftr-447	565	65	a	a	DET
ftr-447	565	66	projected	project	VERB
ftr-447	565	67	unit	unit	NOUN
ftr-447	565	68	credit	credit	NOUN
ftr-447	565	69	funding	funding	NOUN
ftr-447	565	70	method	method	NOUN
ftr-447	565	71	that	that	PRON
ftr-447	565	72	satisfies	satisfy	VERB
ftr-447	565	73	the	the	DET
ftr-447	565	74	requirements	requirement	NOUN
ftr-447	565	75	of	of	ADP
ftr-447	565	76	regulations	regulation	NOUN
ftr-447	565	77	section	section	NOUN
ftr-447	565	78	1.412(c)(3)-1	1.412(c)(3)-1	PROPN
ftr-447	565	79	.	.	PUNCT
ftr-447	566	1	(	(	PUNCT
ftr-447	566	2	the	the	DET
ftr-447	566	3	preamble	preamble	NOUN
ftr-447	566	4	,	,	PUNCT
ftr-447	566	5	however	however	ADV
ftr-447	566	6	,	,	PUNCT
ftr-447	566	7	to	to	ADP
ftr-447	566	8	the	the	DET
ftr-447	566	9	proposed	propose	VERB
ftr-447	566	10	regulations	regulation	NOUN
ftr-447	566	11	also	also	ADV
ftr-447	566	12	makes	make	VERB
ftr-447	566	13	clear	clear	ADJ
ftr-447	566	14	that	that	SCONJ
ftr-447	566	15	accrued	accrue	VERB
ftr-447	566	16	liability	liability	NOUN
ftr-447	566	17	"	"	PUNCT
ftr-447	566	18	is	be	AUX
ftr-447	566	19	intended	intend	VERB
ftr-447	566	20	to	to	PART
ftr-447	566	21	track	track	VERB
ftr-447	566	22	the	the	DET
ftr-447	566	23	method	method	NOUN
ftr-447	566	24	used	use	VERB
ftr-447	566	25	for	for	ADP
ftr-447	566	26	calculating	calculate	VERB
ftr-447	566	27	pension	pension	NOUN
ftr-447	566	28	costs	cost	NOUN
ftr-447	566	29	under	under	ADP
ftr-447	566	30	statement	statement	NOUN
ftr-447	566	31	of	of	ADP
ftr-447	566	32	financial	financial	ADJ
ftr-447	566	33	accounting	accounting	NOUN
ftr-447	566	34	standards	standard	NOUN
ftr-447	566	35	no	no	INTJ
ftr-447	566	36	.	.	PROPN
ftr-447	567	1	87	87	NUM
ftr-447	567	2	(	(	PUNCT
ftr-447	567	3	fas	fas	PROPN
ftr-447	567	4	87)."65	87)."65	PROPN
ftr-447	567	5	under	under	ADP
ftr-447	567	6	the	the	DET
ftr-447	567	7	proposed	propose	VERB
ftr-447	567	8	regulations	regulation	NOUN
ftr-447	567	9	,	,	PUNCT
ftr-447	567	10	for	for	ADP
ftr-447	567	11	a	a	DET
ftr-447	567	12	taxable	taxable	ADJ
ftr-447	567	13	year	year	NOUN
ftr-447	567	14	of	of	ADP
ftr-447	567	15	the	the	DET
ftr-447	567	16	employer	employer	NOUN
ftr-447	567	17	,	,	PUNCT
ftr-447	567	18	the	the	DET
ftr-447	567	19	fair	fair	ADJ
ftr-447	567	20	market	market	NOUN
ftr-447	567	21	value	value	NOUN
ftr-447	567	22	of	of	ADP
ftr-447	567	23	trust	trust	NOUN
ftr-447	567	24	assets	asset	NOUN
ftr-447	567	25	,	,	PUNCT
ftr-447	567	26	and	and	CCONJ
ftr-447	567	27	the	the	DET
ftr-447	567	28	fair	fair	ADJ
ftr-447	567	29	market	market	NOUN
ftr-447	567	30	value	value	NOUN
ftr-447	567	31	of	of	ADP
ftr-447	567	32	retirement	retirement	NOUN
ftr-447	567	33	annuities	annuity	NOUN
ftr-447	567	34	or	or	CCONJ
ftr-447	567	35	other	other	ADJ
ftr-447	567	36	assets	asset	NOUN
ftr-447	567	37	held	hold	VERB
ftr-447	567	38	in	in	ADP
ftr-447	567	39	the	the	DET
ftr-447	567	40	trust	trust	NOUN
ftr-447	567	41	funding	fund	VERB
ftr-447	567	42	the	the	DET
ftr-447	567	43	foreign	foreign	ADJ
ftr-447	567	44	deferred	defer	VERB
ftr-447	567	45	compensatory	compensatory	ADJ
ftr-447	567	46	arrangement	arrangement	NOUN
ftr-447	567	47	equals	equal	VERB
ftr-447	567	48	the	the	DET
ftr-447	567	49	fair	fair	ADJ
ftr-447	567	50	market	market	NOUN
ftr-447	567	51	value	value	NOUN
ftr-447	567	52	of	of	ADP
ftr-447	567	53	those	those	DET
ftr-447	567	54	assets	asset	NOUN
ftr-447	567	55	on	on	ADP
ftr-447	567	56	the	the	DET
ftr-447	567	57	employer	employer	NOUN
ftr-447	567	58	's	's	PART
ftr-447	567	59	measurement	measurement	NOUN
ftr-447	567	60	date	date	NOUN
ftr-447	567	61	and	and	CCONJ
ftr-447	567	62	the	the	DET
ftr-447	567	63	end	end	NOUN
ftr-447	567	64	of	of	ADP
ftr-447	567	65	the	the	DET
ftr-447	567	66	employer	employer	NOUN
ftr-447	567	67	's	's	PART
ftr-447	567	68	taxable	taxable	ADJ
ftr-447	567	69	year	year	NOUN
ftr-447	567	70	.	.	PUNCT
ftr-447	568	1	the	the	DET
ftr-447	568	2	fair	fair	ADJ
ftr-447	568	3	market	market	NOUN
ftr-447	568	4	value	value	NOUN
ftr-447	568	5	of	of	ADP
ftr-447	568	6	these	these	DET
ftr-447	568	7	assets	asset	NOUN
ftr-447	568	8	is	be	AUX
ftr-447	568	9	adjusted	adjust	VERB
ftr-447	568	10	to	to	PART
ftr-447	568	11	include	include	VERB
ftr-447	568	12	contributions	contribution	NOUN
ftr-447	568	13	made	make	VERB
ftr-447	568	14	between	between	ADP
ftr-447	568	15	the	the	DET
ftr-447	568	16	measurement	measurement	NOUN
ftr-447	568	17	date	date	NOUN
ftr-447	568	18	and	and	CCONJ
ftr-447	568	19	the	the	DET
ftr-447	568	20	end	end	NOUN
ftr-447	568	21	of	of	ADP
ftr-447	568	22	the	the	DET
ftr-447	568	23	employer	employer	NOUN
ftr-447	568	24	's	's	PART
ftr-447	568	25	taxable	taxable	ADJ
ftr-447	568	26	year	year	NOUN
ftr-447	568	27	.	.	PUNCT
ftr-447	569	1	under	under	ADP
ftr-447	569	2	the	the	DET
ftr-447	569	3	proposed	propose	VERB
ftr-447	569	4	regulations	regulation	NOUN
ftr-447	569	5	,	,	PUNCT
ftr-447	569	6	the	the	DET
ftr-447	569	7	plan	plan	NOUN
ftr-447	569	8	's	's	PART
ftr-447	569	9	accrued	accrue	VERB
ftr-447	569	10	liability	liability	NOUN
ftr-447	569	11	for	for	ADP
ftr-447	569	12	a	a	DET
ftr-447	569	13	taxable	taxable	ADJ
ftr-447	569	14	year	year	NOUN
ftr-447	569	15	of	of	ADP
ftr-447	569	16	the	the	DET
ftr-447	569	17	employer	employer	NOUN
ftr-447	569	18	is	be	AUX
ftr-447	569	19	computed	compute	VERB
ftr-447	569	20	as	as	ADP
ftr-447	569	21	of	of	ADP
ftr-447	569	22	the	the	DET
ftr-447	569	23	measurement	measurement	NOUN
ftr-447	569	24	date	date	NOUN
ftr-447	569	25	for	for	ADP
ftr-447	569	26	the	the	DET
ftr-447	569	27	employer	employer	NOUN
ftr-447	569	28	's	's	PART
ftr-447	569	29	taxable	taxable	ADJ
ftr-447	569	30	year	year	NOUN
ftr-447	569	31	using	use	VERB
ftr-447	569	32	a	a	DET
ftr-447	569	33	projected	project	VERB
ftr-447	569	34	funding	funding	NOUN
ftr-447	569	35	method	method	NOUN
ftr-447	569	36	and	and	CCONJ
ftr-447	569	37	taking	take	VERB
ftr-447	569	38	into	into	ADP
ftr-447	569	39	account	account	NOUN
ftr-447	569	40	only	only	ADV
ftr-447	569	41	liabilities	liability	NOUN
ftr-447	569	42	related	relate	VERB
ftr-447	569	43	to	to	ADP
ftr-447	569	44	services	service	NOUN
ftr-447	569	45	performed	perform	VERB
ftr-447	569	46	for	for	ADP
ftr-447	569	47	the	the	DET
ftr-447	569	48	employer	employer	NOUN
ftr-447	569	49	or	or	CCONJ
ftr-447	569	50	predecessor	predecessor	NOUN
ftr-447	569	51	employer	employer	NOUN
ftr-447	569	52	.	.	PUNCT
ftr-447	570	1	the	the	DET
ftr-447	570	2	plan	plan	NOUN
ftr-447	570	3	's	's	PART
ftr-447	570	4	accrued	accrue	VERB
ftr-447	570	5	liability	liability	NOUN
ftr-447	570	6	is	be	AUX
ftr-447	570	7	also	also	ADV
ftr-447	570	8	reduced	reduce	VERB
ftr-447	570	9	(	(	PUNCT
ftr-447	570	10	but	but	CCONJ
ftr-447	570	11	not	not	PART
ftr-447	570	12	below	below	ADP
ftr-447	570	13	zero	zero	NUM
ftr-447	570	14	)	)	PUNCT
ftr-447	570	15	by	by	ADP
ftr-447	570	16	any	any	DET
ftr-447	570	17	liabilities	liability	NOUN
ftr-447	570	18	that	that	PRON
ftr-447	570	19	are	be	AUX
ftr-447	570	20	provided	provide	VERB
ftr-447	570	21	for	for	ADP
ftr-447	570	22	under	under	ADP
ftr-447	570	23	annuity	annuity	NOUN
ftr-447	570	24	contracts	contract	NOUN
ftr-447	570	25	held	hold	VERB
ftr-447	570	26	to	to	PART
ftr-447	570	27	satisfy	satisfy	VERB
ftr-447	570	28	the	the	DET
ftr-447	570	29	arrangement	arrangement	NOUN
ftr-447	570	30	's	's	PART
ftr-447	570	31	liabilities	liability	NOUN
ftr-447	570	32	.	.	PUNCT
ftr-447	571	1	for	for	ADP
ftr-447	571	2	purposes	purpose	NOUN
ftr-447	571	3	of	of	ADP
ftr-447	571	4	these	these	DET
ftr-447	571	5	rules	rule	NOUN
ftr-447	571	6	,	,	PUNCT
ftr-447	571	7	a	a	DET
ftr-447	571	8	plan	plan	NOUN
ftr-447	571	9	's	's	PART
ftr-447	571	10	accrued	accrue	VERB
ftr-447	571	11	liability	liability	NOUN
ftr-447	571	12	must	must	AUX
ftr-447	571	13	be	be	AUX
ftr-447	571	14	calculated	calculate	VERB
ftr-447	571	15	using	use	VERB
ftr-447	571	16	an	an	DET
ftr-447	571	17	interest	interest	NOUN
ftr-447	571	18	rate	rate	NOUN
ftr-447	571	19	and	and	CCONJ
ftr-447	571	20	other	other	ADJ
ftr-447	571	21	actuarial	actuarial	ADJ
ftr-447	571	22	assumptions	assumption	NOUN
ftr-447	571	23	that	that	PRON
ftr-447	571	24	the	the	DET
ftr-447	571	25	commissioner	commissioner	NOUN
ftr-447	571	26	determines	determine	VERB
ftr-447	571	27	to	to	PART
ftr-447	571	28	be	be	AUX
ftr-447	571	29	reasonable	reasonable	ADJ
ftr-447	571	30	.	.	PUNCT
ftr-447	572	1	the	the	DET
ftr-447	572	2	proposed	propose	VERB
ftr-447	572	3	regulations	regulation	NOUN
ftr-447	572	4	stipulate	stipulate	VERB
ftr-447	572	5	that	that	SCONJ
ftr-447	572	6	it	it	PRON
ftr-447	572	7	is	be	AUX
ftr-447	572	8	appropriate	appropriate	ADJ
ftr-447	572	9	in	in	ADP
ftr-447	572	10	determining	determine	VERB
ftr-447	572	11	this	this	DET
ftr-447	572	12	interest	interest	NOUN
ftr-447	572	13	rate	rate	NOUN
ftr-447	572	14	to	to	PART
ftr-447	572	15	look	look	VERB
ftr-447	572	16	to	to	AUX
ftr-447	572	17	available	available	ADJ
ftr-447	572	18	information	information	NOUN
ftr-447	572	19	about	about	ADP
ftr-447	572	20	rates	rate	NOUN
ftr-447	572	21	implicit	implicit	ADJ
ftr-447	572	22	in	in	ADP
ftr-447	572	23	current	current	ADJ
ftr-447	572	24	prices	price	NOUN
ftr-447	572	25	of	of	ADP
ftr-447	572	26	annuity	annuity	NOUN
ftr-447	572	27	contracts	contract	NOUN
ftr-447	572	28	,	,	PUNCT
ftr-447	572	29	and	and	CCONJ
ftr-447	572	30	to	to	PART
ftr-447	572	31	look	look	VERB
ftr-447	572	32	to	to	ADP
ftr-447	572	33	rates	rate	NOUN
ftr-447	572	34	of	of	ADP
ftr-447	572	35	return	return	NOUN
ftr-447	572	36	on	on	ADP
ftr-447	572	37	high	high	ADJ
ftr-447	572	38	-	-	PUNCT
ftr-447	572	39	quality	quality	NOUN
ftr-447	572	40	fixed	fix	VERB
ftr-447	572	41	-	-	PUNCT
ftr-447	572	42	income	income	NOUN
ftr-447	572	43	investments	investment	NOUN
ftr-447	572	44	currently	currently	ADV
ftr-447	572	45	available	available	ADJ
ftr-447	572	46	and	and	CCONJ
ftr-447	572	47	expected	expect	VERB
ftr-447	572	48	to	to	PART
ftr-447	572	49	be	be	AUX
ftr-447	572	50	available	available	ADJ
ftr-447	572	51	during	during	ADP
ftr-447	572	52	the	the	DET
ftr-447	572	53	period	period	NOUN
ftr-447	572	54	prior	prior	ADV
ftr-447	572	55	to	to	ADP
ftr-447	572	56	the	the	DET
ftr-447	572	57	maturity	maturity	NOUN
ftr-447	572	58	of	of	ADP
ftr-447	572	59	the	the	DET
ftr-447	572	60	arrangement	arrangement	NOUN
ftr-447	572	61	's	's	PART
ftr-447	572	62	benefits	benefit	NOUN
ftr-447	572	63	.	.	PUNCT
ftr-447	573	1	in	in	ADP
ftr-447	573	2	the	the	DET
ftr-447	573	3	case	case	NOUN
ftr-447	573	4	of	of	ADP
ftr-447	573	5	"	"	PUNCT
ftr-447	573	6	qualified	qualified	ADJ
ftr-447	573	7	business	business	NOUN
ftr-447	573	8	units	unit	NOUN
ftr-447	573	9	"	"	PUNCT
ftr-447	573	10	that	that	PRON
ftr-447	573	11	compute	compute	VERB
ftr-447	573	12	their	their	PRON
ftr-447	573	13	income	income	NOUN
ftr-447	573	14	and	and	CCONJ
ftr-447	573	15	earnings	earning	NOUN
ftr-447	573	16	and	and	CCONJ
ftr-447	573	17	profits	profit	NOUN
ftr-447	573	18	in	in	ADP
ftr-447	573	19	dollars	dollar	NOUN
ftr-447	573	20	pursuant	pursuant	ADJ
ftr-447	573	21	to	to	ADP
ftr-447	573	22	the	the	DET
ftr-447	573	23	dollar	dollar	NOUN
ftr-447	573	24	approximate	approximate	ADJ
ftr-447	573	25	separate	separate	ADJ
ftr-447	573	26	transaction	transaction	NOUN
ftr-447	573	27	methods	method	NOUN
ftr-447	573	28	in	in	ADP
ftr-447	573	29	regulations	regulation	NOUN
ftr-447	573	30	section	section	NOUN
ftr-447	573	31	1.98564	1.98564	NUM
ftr-447	573	32	.	.	PUNCT
ftr-447	574	1	61	61	NUM
ftr-447	574	2	fed	fed	PROPN
ftr-447	574	3	.	.	PUNCT
ftr-447	575	1	reg	reg	PROPN
ftr-447	575	2	.	.	PUNCT
ftr-447	576	1	50778	50778	NUM
ftr-447	576	2	,	,	PUNCT
ftr-447	576	3	50782	50782	NUM
ftr-447	576	4	(	(	PUNCT
ftr-447	576	5	1996	1996	NUM
ftr-447	576	6	)	)	PUNCT
ftr-447	576	7	.	.	PUNCT
ftr-447	577	1	this	this	PRON
ftr-447	577	2	also	also	ADV
ftr-447	577	3	includes	include	VERB
ftr-447	577	4	amounts	amount	NOUN
ftr-447	577	5	held	hold	VERB
ftr-447	577	6	under	under	ADP
ftr-447	577	7	annuity	annuity	NOUN
ftr-447	577	8	contracts	contract	NOUN
ftr-447	577	9	that	that	PRON
ftr-447	577	10	exceed	exceed	VERB
ftr-447	577	11	the	the	DET
ftr-447	577	12	amount	amount	NOUN
ftr-447	577	13	needed	need	VERB
ftr-447	577	14	to	to	PART
ftr-447	577	15	satisfy	satisfy	VERB
ftr-447	577	16	the	the	DET
ftr-447	577	17	liabilities	liability	NOUN
ftr-447	577	18	provided	provide	VERB
ftr-447	577	19	for	for	ADP
ftr-447	577	20	under	under	ADP
ftr-447	577	21	those	those	DET
ftr-447	577	22	contracts	contract	NOUN
ftr-447	577	23	.	.	PUNCT
ftr-447	578	1	i	i	PRON
ftr-447	578	2	d.	d.	PROPN
ftr-447	578	3	65	65	NUM
ftr-447	578	4	.	.	PUNCT
ftr-447	579	1	i	i	PRON
ftr-447	579	2	d.	d.	PROPN
ftr-447	579	3	1999	1999	NUM
ftr-447	579	4	]	]	PUNCT
ftr-447	579	5	florida	florida	PROPN
ftr-447	579	6	tax	tax	PROPN
ftr-447	579	7	review	review	NOUN
ftr-447	579	8	3	3	NUM
ftr-447	579	9	,	,	PUNCT
ftr-447	579	10	the	the	DET
ftr-447	579	11	employer	employer	NOUN
ftr-447	579	12	must	must	AUX
ftr-447	579	13	use	use	VERB
ftr-447	579	14	an	an	DET
ftr-447	579	15	exchange	exchange	NOUN
ftr-447	579	16	rate	rate	NOUN
ftr-447	579	17	that	that	PRON
ftr-447	579	18	can	can	AUX
ftr-447	579	19	be	be	AUX
ftr-447	579	20	demonstrated	demonstrate	VERB
ftr-447	579	21	to	to	PART
ftr-447	579	22	clearly	clearly	ADV
ftr-447	579	23	reflect	reflect	VERB
ftr-447	579	24	income	income	NOUN
ftr-447	579	25	,	,	PUNCT
ftr-447	579	26	based	base	VERB
ftr-447	579	27	on	on	ADP
ftr-447	579	28	all	all	DET
ftr-447	579	29	relevant	relevant	ADJ
ftr-447	579	30	facts	fact	NOUN
ftr-447	579	31	and	and	CCONJ
ftr-447	579	32	circumstances	circumstance	NOUN
ftr-447	579	33	,	,	PUNCT
ftr-447	579	34	including	include	VERB
ftr-447	579	35	appropriate	appropriate	ADJ
ftr-447	579	36	rates	rate	NOUN
ftr-447	579	37	of	of	ADP
ftr-447	579	38	inflation	inflation	NOUN
ftr-447	579	39	and	and	CCONJ
ftr-447	579	40	commercial	commercial	ADJ
ftr-447	579	41	practices	practice	NOUN
ftr-447	579	42	.	.	PUNCT
ftr-447	580	1	66	66	NUM
ftr-447	581	1	the	the	DET
ftr-447	581	2	regulations	regulation	NOUN
ftr-447	581	3	do	do	AUX
ftr-447	581	4	not	not	PART
ftr-447	581	5	themselves	themselves	PRON
ftr-447	581	6	incorporate	incorporate	VERB
ftr-447	581	7	fas	fas	NOUN
ftr-447	581	8	87	87	NUM
ftr-447	581	9	,	,	PUNCT
ftr-447	581	10	although	although	SCONJ
ftr-447	581	11	,	,	PUNCT
ftr-447	581	12	as	as	SCONJ
ftr-447	581	13	described	describe	VERB
ftr-447	581	14	above	above	ADV
ftr-447	581	15	,	,	PUNCT
ftr-447	581	16	the	the	DET
ftr-447	581	17	preamble	preamble	NOUN
ftr-447	581	18	makes	make	VERB
ftr-447	581	19	reference	reference	NOUN
ftr-447	581	20	to	to	ADP
ftr-447	581	21	it	it	PRON
ftr-447	581	22	.	.	PUNCT
ftr-447	582	1	indeed	indeed	ADV
ftr-447	582	2	,	,	PUNCT
ftr-447	582	3	the	the	DET
ftr-447	582	4	service	service	NOUN
ftr-447	582	5	also	also	ADV
ftr-447	582	6	requested	request	VERB
ftr-447	582	7	comments	comment	NOUN
ftr-447	582	8	concerning	concern	VERB
ftr-447	582	9	the	the	DET
ftr-447	582	10	extent	extent	NOUN
ftr-447	582	11	to	to	PART
ftr-447	582	12	which	which	PRON
ftr-447	582	13	the	the	DET
ftr-447	582	14	proposed	propose	VERB
ftr-447	582	15	regulations	regulation	NOUN
ftr-447	582	16	are	be	AUX
ftr-447	582	17	consistent	consistent	ADJ
ftr-447	582	18	with	with	ADP
ftr-447	582	19	the	the	DET
ftr-447	582	20	procedures	procedure	NOUN
ftr-447	582	21	under	under	ADP
ftr-447	582	22	fas	fas	NOUN
ftr-447	582	23	87	87	NUM
ftr-447	582	24	.	.	PUNCT
ftr-447	583	1	because	because	SCONJ
ftr-447	583	2	the	the	DET
ftr-447	583	3	preamble	preamble	ADJ
ftr-447	583	4	specifically	specifically	ADV
ftr-447	583	5	references	reference	NOUN
ftr-447	583	6	regulations	regulation	NOUN
ftr-447	583	7	section	section	NOUN
ftr-447	583	8	1.412(c)(3)-1	1.412(c)(3)-1	PROPN
ftr-447	583	9	,	,	PUNCT
ftr-447	583	10	some	some	DET
ftr-447	583	11	commentators	commentator	NOUN
ftr-447	583	12	have	have	AUX
ftr-447	583	13	requested	request	VERB
ftr-447	583	14	that	that	SCONJ
ftr-447	583	15	the	the	DET
ftr-447	583	16	regulations	regulation	NOUN
ftr-447	583	17	should	should	AUX
ftr-447	583	18	more	more	ADV
ftr-447	583	19	directly	directly	ADV
ftr-447	583	20	incorporate	incorporate	VERB
ftr-447	583	21	the	the	DET
ftr-447	583	22	actuarial	actuarial	ADJ
ftr-447	583	23	assumptions	assumption	NOUN
ftr-447	583	24	under	under	ADP
ftr-447	583	25	fas	fas	NOUN
ftr-447	583	26	87	87	NUM
ftr-447	583	27	either	either	CCONJ
ftr-447	583	28	as	as	ADP
ftr-447	583	29	a	a	DET
ftr-447	583	30	safe	safe	ADJ
ftr-447	583	31	harbor	harbor	NOUN
ftr-447	583	32	or	or	CCONJ
ftr-447	583	33	as	as	ADP
ftr-447	583	34	an	an	DET
ftr-447	583	35	alternative	alternative	NOUN
ftr-447	583	36	to	to	ADP
ftr-447	583	37	the	the	DET
ftr-447	583	38	"	"	PUNCT
ftr-447	583	39	reasonable	reasonable	ADJ
ftr-447	583	40	funding	funding	NOUN
ftr-447	583	41	methods	method	NOUN
ftr-447	583	42	"	"	PUNCT
ftr-447	583	43	prescribed	prescribe	VERB
ftr-447	583	44	by	by	ADP
ftr-447	583	45	regulations	regulation	NOUN
ftr-447	583	46	section	section	NOUN
ftr-447	583	47	1.412(c)(3)-1	1.412(c)(3)-1	PROPN
ftr-447	583	48	,	,	PUNCT
ftr-447	583	49	particularly	particularly	ADV
ftr-447	583	50	since	since	SCONJ
ftr-447	583	51	there	there	PRON
ftr-447	583	52	are	be	VERB
ftr-447	583	53	differences	difference	NOUN
ftr-447	583	54	in	in	ADP
ftr-447	583	55	the	the	DET
ftr-447	583	56	assumptions	assumption	NOUN
ftr-447	583	57	used	use	VERB
ftr-447	583	58	in	in	ADP
ftr-447	583	59	the	the	DET
ftr-447	583	60	two	two	NUM
ftr-447	583	61	methods	method	NOUN
ftr-447	583	62	.	.	PUNCT
ftr-447	584	1	for	for	ADP
ftr-447	584	2	instance	instance	NOUN
ftr-447	584	3	,	,	PUNCT
ftr-447	584	4	commentators	commentator	NOUN
ftr-447	584	5	have	have	AUX
ftr-447	584	6	noted	note	VERB
ftr-447	584	7	in	in	ADP
ftr-447	584	8	particular	particular	ADJ
ftr-447	584	9	that	that	SCONJ
ftr-447	584	10	,	,	PUNCT
ftr-447	584	11	while	while	SCONJ
ftr-447	584	12	regulations	regulation	NOUN
ftr-447	584	13	section	section	NOUN
ftr-447	584	14	1.412(c)(3)-i	1.412(c)(3)-i	NUM
ftr-447	584	15	might	might	AUX
ftr-447	584	16	prohibit	prohibit	VERB
ftr-447	584	17	taking	take	VERB
ftr-447	584	18	into	into	ADP
ftr-447	584	19	account	account	NOUN
ftr-447	584	20	changes	change	NOUN
ftr-447	584	21	that	that	PRON
ftr-447	584	22	may	may	AUX
ftr-447	584	23	take	take	VERB
ftr-447	584	24	place	place	NOUN
ftr-447	584	25	in	in	ADP
ftr-447	584	26	the	the	DET
ftr-447	584	27	future	future	NOUN
ftr-447	584	28	,	,	PUNCT
ftr-447	584	29	fas	fas	PROPN
ftr-447	584	30	87	87	NUM
ftr-447	584	31	focuses	focus	VERB
ftr-447	584	32	on	on	ADP
ftr-447	584	33	the	the	DET
ftr-447	584	34	benefits	benefit	NOUN
ftr-447	584	35	that	that	PRON
ftr-447	584	36	are	be	AUX
ftr-447	584	37	reasonably	reasonably	ADV
ftr-447	584	38	expected	expect	VERB
ftr-447	584	39	to	to	PART
ftr-447	584	40	be	be	AUX
ftr-447	584	41	paid	pay	VERB
ftr-447	584	42	and	and	CCONJ
ftr-447	584	43	are	be	AUX
ftr-447	584	44	based	base	VERB
ftr-447	584	45	on	on	ADP
ftr-447	584	46	projected	project	VERB
ftr-447	584	47	salary	salary	NOUN
ftr-447	584	48	levels.67	levels.67	NOUN
ftr-447	584	49	for	for	ADP
ftr-447	584	50	example	example	NOUN
ftr-447	584	51	,	,	PUNCT
ftr-447	584	52	in	in	ADP
ftr-447	584	53	the	the	DET
ftr-447	584	54	united	united	ADJ
ftr-447	584	55	kingdom	kingdom	PROPN
ftr-447	584	56	,	,	PUNCT
ftr-447	584	57	increases	increase	VERB
ftr-447	584	58	in	in	ADP
ftr-447	584	59	certain	certain	ADJ
ftr-447	584	60	post	post	ADJ
ftr-447	584	61	-	-	ADJ
ftr-447	584	62	retirement	retirement	ADJ
ftr-447	584	63	cost	cost	NOUN
ftr-447	584	64	of	of	ADP
ftr-447	584	65	living	living	NOUN
ftr-447	584	66	adjustments	adjustment	NOUN
ftr-447	584	67	are	be	AUX
ftr-447	584	68	apparently	apparently	ADV
ftr-447	584	69	mandated	mandate	VERB
ftr-447	584	70	by	by	ADP
ftr-447	584	71	local	local	ADJ
ftr-447	584	72	law	law	NOUN
ftr-447	584	73	-	-	PUNCT
ftr-447	584	74	under	under	ADP
ftr-447	584	75	fas	fas	NOUN
ftr-447	584	76	87	87	NUM
ftr-447	584	77	,	,	PUNCT
ftr-447	584	78	the	the	DET
ftr-447	584	79	anticipated	anticipate	VERB
ftr-447	584	80	increases	increase	NOUN
ftr-447	584	81	would	would	AUX
ftr-447	584	82	be	be	AUX
ftr-447	584	83	part	part	NOUN
ftr-447	584	84	of	of	ADP
ftr-447	584	85	the	the	DET
ftr-447	584	86	projected	project	VERB
ftr-447	584	87	benefit	benefit	NOUN
ftr-447	584	88	obligation	obligation	NOUN
ftr-447	584	89	,	,	PUNCT
ftr-447	584	90	while	while	SCONJ
ftr-447	584	91	regulations	regulation	NOUN
ftr-447	584	92	section	section	NOUN
ftr-447	584	93	1.412(c)(3)-1	1.412(c)(3)-1	NOUN
ftr-447	584	94	would	would	AUX
ftr-447	584	95	not	not	PART
ftr-447	584	96	permit	permit	VERB
ftr-447	584	97	incorporating	incorporate	VERB
ftr-447	584	98	these	these	DET
ftr-447	584	99	increases	increase	NOUN
ftr-447	584	100	.	.	PUNCT
ftr-447	585	1	in	in	ADP
ftr-447	585	2	addition	addition	NOUN
ftr-447	585	3	,	,	PUNCT
ftr-447	585	4	many	many	ADJ
ftr-447	585	5	foreign	foreign	ADJ
ftr-447	585	6	companies	company	NOUN
ftr-447	585	7	are	be	AUX
ftr-447	585	8	already	already	ADV
ftr-447	585	9	performing	perform	VERB
ftr-447	585	10	valuations	valuation	NOUN
ftr-447	585	11	in	in	ADP
ftr-447	585	12	accordance	accordance	NOUN
ftr-447	585	13	with	with	ADP
ftr-447	585	14	u.s	u.s	PROPN
ftr-447	585	15	.	.	PROPN
ftr-447	585	16	generally	generally	ADV
ftr-447	585	17	accepted	accept	VERB
ftr-447	585	18	accounting	accounting	NOUN
ftr-447	585	19	principles	principle	NOUN
ftr-447	585	20	(	(	PUNCT
ftr-447	585	21	u.s	u.s	PROPN
ftr-447	585	22	.	.	PROPN
ftr-447	585	23	gaap	gaap	PROPN
ftr-447	585	24	)	)	PUNCT
ftr-447	585	25	.	.	PUNCT
ftr-447	586	1	by	by	ADP
ftr-447	586	2	making	make	VERB
ftr-447	586	3	fas	fas	PROPN
ftr-447	586	4	87	87	NUM
ftr-447	586	5	a	a	DET
ftr-447	586	6	safe	safe	ADJ
ftr-447	586	7	harbor	harbor	NOUN
ftr-447	586	8	,	,	PUNCT
ftr-447	586	9	employers	employer	NOUN
ftr-447	586	10	would	would	AUX
ftr-447	586	11	have	have	VERB
ftr-447	586	12	the	the	DET
ftr-447	586	13	advantage	advantage	NOUN
ftr-447	586	14	of	of	ADP
ftr-447	586	15	avoiding	avoid	VERB
ftr-447	586	16	the	the	DET
ftr-447	586	17	additional	additional	ADJ
ftr-447	586	18	transactional	transactional	ADJ
ftr-447	586	19	costs	cost	NOUN
ftr-447	586	20	of	of	ADP
ftr-447	586	21	producing	produce	VERB
ftr-447	586	22	two	two	NUM
ftr-447	586	23	sets	set	NOUN
ftr-447	586	24	of	of	ADP
ftr-447	586	25	numbers.68	numbers.68	NOUN
ftr-447	586	26	because	because	SCONJ
ftr-447	586	27	of	of	ADP
ftr-447	586	28	differences	difference	NOUN
ftr-447	586	29	in	in	ADP
ftr-447	586	30	legal	legal	ADJ
ftr-447	586	31	and	and	CCONJ
ftr-447	586	32	other	other	ADJ
ftr-447	586	33	practice	practice	NOUN
ftr-447	586	34	and	and	CCONJ
ftr-447	586	35	custom	custom	NOUN
ftr-447	586	36	across	across	ADP
ftr-447	586	37	borders	border	NOUN
ftr-447	586	38	,	,	PUNCT
ftr-447	586	39	a	a	DET
ftr-447	586	40	good	good	ADJ
ftr-447	586	41	argument	argument	NOUN
ftr-447	586	42	could	could	AUX
ftr-447	586	43	be	be	AUX
ftr-447	586	44	made	make	VERB
ftr-447	586	45	for	for	ADP
ftr-447	586	46	a	a	DET
ftr-447	586	47	fas	fas	NOUN
ftr-447	586	48	87	87	NUM
ftr-447	586	49	safe	safe	ADJ
ftr-447	586	50	harbor	harbor	NOUN
ftr-447	586	51	on	on	ADP
ftr-447	586	52	the	the	DET
ftr-447	586	53	ground	ground	NOUN
ftr-447	586	54	that	that	SCONJ
ftr-447	586	55	it	it	PRON
ftr-447	586	56	is	be	AUX
ftr-447	586	57	more	more	ADV
ftr-447	586	58	universal	universal	ADJ
ftr-447	586	59	and	and	CCONJ
ftr-447	586	60	comprehensive	comprehensive	ADJ
ftr-447	586	61	,	,	PUNCT
ftr-447	586	62	particularly	particularly	ADV
ftr-447	586	63	when	when	SCONJ
ftr-447	586	64	viewed	view	VERB
ftr-447	586	65	against	against	ADP
ftr-447	586	66	an	an	DET
ftr-447	586	67	alternative	alternative	NOUN
ftr-447	586	68	that	that	PRON
ftr-447	586	69	would	would	AUX
ftr-447	586	70	require	require	VERB
ftr-447	586	71	the	the	DET
ftr-447	586	72	host	host	NOUN
ftr-447	586	73	jurisdiction	jurisdiction	NOUN
ftr-447	586	74	to	to	PART
ftr-447	586	75	import	import	VERB
ftr-447	586	76	the	the	DET
ftr-447	586	77	technical	technical	ADJ
ftr-447	586	78	funding	funding	NOUN
ftr-447	586	79	rules	rule	NOUN
ftr-447	586	80	prescribed	prescribe	VERB
ftr-447	586	81	by	by	ADP
ftr-447	586	82	the	the	DET
ftr-447	586	83	code	code	NOUN
ftr-447	586	84	that	that	PRON
ftr-447	586	85	are	be	AUX
ftr-447	586	86	generally	generally	ADV
ftr-447	586	87	of	of	ADP
ftr-447	586	88	lesser	less	ADJ
ftr-447	586	89	applicability	applicability	NOUN
ftr-447	586	90	.	.	PUNCT
ftr-447	587	1	as	as	SCONJ
ftr-447	587	2	described	describe	VERB
ftr-447	587	3	above	above	ADV
ftr-447	587	4	,	,	PUNCT
ftr-447	587	5	these	these	DET
ftr-447	587	6	overfunding	overfunde	VERB
ftr-447	587	7	rules	rule	NOUN
ftr-447	587	8	would	would	AUX
ftr-447	587	9	be	be	AUX
ftr-447	587	10	particularly	particularly	ADV
ftr-447	587	11	harsh	harsh	ADJ
ftr-447	587	12	if	if	SCONJ
ftr-447	587	13	the	the	DET
ftr-447	587	14	overfunding	overfunding	NOUN
ftr-447	587	15	resulted	result	VERB
ftr-447	587	16	purely	purely	ADV
ftr-447	587	17	from	from	ADP
ftr-447	587	18	appreciation	appreciation	NOUN
ftr-447	587	19	in	in	ADP
ftr-447	587	20	investments	investment	NOUN
ftr-447	587	21	over	over	ADP
ftr-447	587	22	the	the	DET
ftr-447	587	23	rate	rate	NOUN
ftr-447	587	24	assumed	assume	VERB
ftr-447	587	25	in	in	ADP
ftr-447	587	26	the	the	DET
ftr-447	587	27	funding	funding	NOUN
ftr-447	587	28	calculations	calculation	NOUN
ftr-447	587	29	,	,	PUNCT
ftr-447	587	30	or	or	CCONJ
ftr-447	587	31	as	as	ADP
ftr-447	587	32	to	to	ADP
ftr-447	587	33	other	other	ADJ
ftr-447	587	34	forces	force	NOUN
ftr-447	587	35	over	over	ADP
ftr-447	587	36	which	which	PRON
ftr-447	587	37	66	66	NUM
ftr-447	587	38	.	.	PUNCT
ftr-447	588	1	sections	section	NOUN
ftr-447	588	2	985	985	NUM
ftr-447	588	3	through	through	ADP
ftr-447	588	4	989	989	NUM
ftr-447	588	5	of	of	ADP
ftr-447	588	6	the	the	DET
ftr-447	588	7	code	code	NOUN
ftr-447	588	8	provide	provide	VERB
ftr-447	588	9	for	for	ADP
ftr-447	588	10	the	the	DET
ftr-447	588	11	treatment	treatment	NOUN
ftr-447	588	12	of	of	ADP
ftr-447	588	13	transactions	transaction	NOUN
ftr-447	588	14	in	in	ADP
ftr-447	588	15	foreign	foreign	ADJ
ftr-447	588	16	currencies	currency	NOUN
ftr-447	588	17	.	.	PUNCT
ftr-447	589	1	transactions	transaction	NOUN
ftr-447	589	2	are	be	AUX
ftr-447	589	3	typically	typically	ADV
ftr-447	589	4	accounted	account	VERB
ftr-447	589	5	for	for	ADP
ftr-447	589	6	under	under	ADP
ftr-447	589	7	these	these	DET
ftr-447	589	8	provisions	provision	NOUN
ftr-447	589	9	in	in	ADP
ftr-447	589	10	a	a	DET
ftr-447	589	11	taxpayer	taxpayer	NOUN
ftr-447	589	12	's	's	PART
ftr-447	589	13	"	"	PUNCT
ftr-447	589	14	functional	functional	ADJ
ftr-447	589	15	currency	currency	NOUN
ftr-447	589	16	,	,	PUNCT
ftr-447	589	17	"	"	PUNCT
ftr-447	589	18	which	which	PRON
ftr-447	589	19	is	be	AUX
ftr-447	589	20	effectively	effectively	ADV
ftr-447	589	21	the	the	DET
ftr-447	589	22	currency	currency	NOUN
ftr-447	589	23	used	use	VERB
ftr-447	589	24	by	by	ADP
ftr-447	589	25	a	a	DET
ftr-447	589	26	"	"	PUNCT
ftr-447	589	27	qualified	qualified	ADJ
ftr-447	589	28	business	business	NOUN
ftr-447	589	29	unit	unit	NOUN
ftr-447	589	30	.	.	PUNCT
ftr-447	589	31	"	"	PUNCT
ftr-447	590	1	a	a	DET
ftr-447	590	2	qualified	qualified	ADJ
ftr-447	590	3	business	business	NOUN
ftr-447	590	4	unit	unit	NOUN
ftr-447	590	5	is	be	AUX
ftr-447	590	6	a	a	DET
ftr-447	590	7	trade	trade	NOUN
ftr-447	590	8	or	or	CCONJ
ftr-447	590	9	business	business	NOUN
ftr-447	590	10	for	for	ADP
ftr-447	590	11	which	which	PRON
ftr-447	590	12	separate	separate	ADJ
ftr-447	590	13	books	book	NOUN
ftr-447	590	14	are	be	AUX
ftr-447	590	15	kept	keep	VERB
ftr-447	590	16	.	.	PUNCT
ftr-447	591	1	a	a	DET
ftr-447	591	2	detailed	detailed	ADJ
ftr-447	591	3	discussion	discussion	NOUN
ftr-447	591	4	of	of	ADP
ftr-447	591	5	these	these	DET
ftr-447	591	6	foreign	foreign	ADJ
ftr-447	591	7	currency	currency	NOUN
ftr-447	591	8	translation	translation	NOUN
ftr-447	591	9	rules	rule	NOUN
ftr-447	591	10	is	be	AUX
ftr-447	591	11	beyond	beyond	ADP
ftr-447	591	12	the	the	DET
ftr-447	591	13	scope	scope	NOUN
ftr-447	591	14	of	of	ADP
ftr-447	591	15	this	this	DET
ftr-447	591	16	article	article	NOUN
ftr-447	591	17	.	.	PUNCT
ftr-447	592	1	see	see	VERB
ftr-447	592	2	irc	irc	PROPN
ftr-447	592	3	§	§	PROPN
ftr-447	592	4	§	§	PROPN
ftr-447	592	5	985	985	NUM
ftr-447	592	6	through	through	ADP
ftr-447	592	7	989	989	NUM
ftr-447	592	8	.	.	PUNCT
ftr-447	593	1	67	67	NUM
ftr-447	593	2	.	.	PUNCT
ftr-447	594	1	see	see	VERB
ftr-447	594	2	woyke	woyke	NOUN
ftr-447	594	3	,	,	PUNCT
ftr-447	594	4	supra	supra	PROPN
ftr-447	594	5	note	note	NOUN
ftr-447	594	6	59	59	NUM
ftr-447	594	7	,	,	PUNCT
ftr-447	594	8	at	at	ADP
ftr-447	594	9	11	11	NUM
ftr-447	594	10	27	27	NUM
ftr-447	594	11	-	-	SYM
ftr-447	594	12	28	28	NUM
ftr-447	594	13	.	.	PUNCT
ftr-447	595	1	68	68	NUM
ftr-447	595	2	.	.	PUNCT
ftr-447	596	1	murray	murray	PROPN
ftr-447	596	2	,	,	PUNCT
ftr-447	596	3	supra	supra	PROPN
ftr-447	596	4	note	note	PROPN
ftr-447	596	5	59	59	NUM
ftr-447	596	6	,	,	PUNCT
ftr-447	596	7	at	at	ADP
ftr-447	596	8	9	9	NUM
ftr-447	596	9	;	;	PUNCT
ftr-447	596	10	cf	cf	NOUN
ftr-447	596	11	.	.	PUNCT
ftr-447	597	1	woyke	woyke	PROPN
ftr-447	597	2	,	,	PUNCT
ftr-447	597	3	supra	supra	PROPN
ftr-447	597	4	note	note	NOUN
ftr-447	597	5	59	59	NUM
ftr-447	597	6	,	,	PUNCT
ftr-447	597	7	at	at	ADP
ftr-447	597	8	29	29	NUM
ftr-447	597	9	.	.	PUNCT
ftr-447	598	1	[	[	X
ftr-447	598	2	vol	vol	NOUN
ftr-447	598	3	4:6	4:6	NUM
ftr-447	598	4	recent	recent	ADJ
ftr-447	598	5	changes	change	NOUN
ftr-447	598	6	for	for	ADP
ftr-447	598	7	foreign	foreign	ADJ
ftr-447	598	8	compensatory	compensatory	NOUN
ftr-447	598	9	trsts	trst	NOUN
ftr-447	598	10	the	the	DET
ftr-447	598	11	employer	employer	NOUN
ftr-447	598	12	has	have	VERB
ftr-447	598	13	little	little	ADJ
ftr-447	598	14	or	or	CCONJ
ftr-447	598	15	no	no	PRON
ftr-447	598	16	control	control	NOUN
ftr-447	598	17	.	.	PUNCT
ftr-447	599	1	the	the	DET
ftr-447	599	2	proposed	propose	VERB
ftr-447	599	3	regulations	regulation	NOUN
ftr-447	599	4	provide	provide	VERB
ftr-447	599	5	that	that	SCONJ
ftr-447	599	6	the	the	DET
ftr-447	599	7	"	"	PUNCT
ftr-447	599	8	relevant	relevant	ADJ
ftr-447	599	9	amount	amount	NOUN
ftr-447	599	10	"	"	PUNCT
ftr-447	599	11	may	may	AUX
ftr-447	599	12	be	be	AUX
ftr-447	599	13	reduced	reduce	VERB
ftr-447	599	14	to	to	ADP
ftr-447	599	15	the	the	DET
ftr-447	599	16	extent	extent	NOUN
ftr-447	599	17	that	that	SCONJ
ftr-447	599	18	the	the	DET
ftr-447	599	19	taxpayer	taxpayer	NOUN
ftr-447	599	20	proves	prove	VERB
ftr-447	599	21	to	to	ADP
ftr-447	599	22	the	the	DET
ftr-447	599	23	commissioner	commissioner	NOUN
ftr-447	599	24	that	that	SCONJ
ftr-447	599	25	the	the	DET
ftr-447	599	26	funding	funding	NOUN
ftr-447	599	27	mechanisms	mechanism	NOUN
ftr-447	599	28	chosen	choose	VERB
ftr-447	599	29	are	be	AUX
ftr-447	599	30	pursuant	pursuant	ADJ
ftr-447	599	31	to	to	ADP
ftr-447	599	32	a	a	DET
ftr-447	599	33	"	"	PUNCT
ftr-447	599	34	reasonable	reasonable	ADJ
ftr-447	599	35	funding	funding	NOUN
ftr-447	599	36	method	method	NOUN
ftr-447	599	37	,	,	PUNCT
ftr-447	599	38	"	"	PUNCT
ftr-447	599	39	or	or	CCONJ
ftr-447	599	40	to	to	PART
ftr-447	599	41	experience	experience	VERB
ftr-447	599	42	that	that	PRON
ftr-447	599	43	is	be	AUX
ftr-447	599	44	favorable	favorable	ADJ
ftr-447	599	45	relative	relative	ADJ
ftr-447	599	46	to	to	ADP
ftr-447	599	47	actuarial	actuarial	ADJ
ftr-447	599	48	assumptions	assumption	NOUN
ftr-447	599	49	used	use	VERB
ftr-447	599	50	by	by	ADP
ftr-447	599	51	the	the	DET
ftr-447	599	52	employer	employer	NOUN
ftr-447	599	53	that	that	PRON
ftr-447	599	54	the	the	DET
ftr-447	599	55	commissioner	commissioner	NOUN
ftr-447	599	56	determines	determine	VERB
ftr-447	599	57	to	to	PART
ftr-447	599	58	be	be	AUX
ftr-447	599	59	reasonable	reasonable	ADJ
ftr-447	599	60	.	.	PUNCT
ftr-447	600	1	thus	thus	ADV
ftr-447	600	2	the	the	DET
ftr-447	600	3	proposed	propose	VERB
ftr-447	600	4	regulations	regulation	NOUN
ftr-447	600	5	already	already	ADV
ftr-447	600	6	contain	contain	VERB
ftr-447	600	7	at	at	ADP
ftr-447	600	8	least	least	ADJ
ftr-447	600	9	some	some	PRON
ftr-447	600	10	degree	degree	NOUN
ftr-447	600	11	of	of	ADP
ftr-447	600	12	flexibility	flexibility	NOUN
ftr-447	600	13	.	.	PUNCT
ftr-447	601	1	for	for	ADP
ftr-447	601	2	these	these	DET
ftr-447	601	3	purposes	purpose	NOUN
ftr-447	601	4	,	,	PUNCT
ftr-447	601	5	however	however	ADV
ftr-447	601	6	,	,	PUNCT
ftr-447	601	7	a	a	DET
ftr-447	601	8	funding	funding	NOUN
ftr-447	601	9	method	method	NOUN
ftr-447	601	10	will	will	AUX
ftr-447	601	11	be	be	AUX
ftr-447	601	12	considered	consider	VERB
ftr-447	601	13	reasonable	reasonable	ADJ
ftr-447	601	14	if	if	SCONJ
ftr-447	601	15	the	the	DET
ftr-447	601	16	amount	amount	NOUN
ftr-447	601	17	is	be	AUX
ftr-447	601	18	contributed	contribute	VERB
ftr-447	601	19	to	to	ADP
ftr-447	601	20	a	a	DET
ftr-447	601	21	funding	funding	NOUN
ftr-447	601	22	method	method	NOUN
ftr-447	601	23	permitted	permit	VERB
ftr-447	601	24	under	under	ADP
ftr-447	601	25	section	section	NOUN
ftr-447	601	26	412	412	NUM
ftr-447	601	27	(	(	PUNCT
ftr-447	601	28	i.e.	i.e.	X
ftr-447	601	29	,	,	PUNCT
ftr-447	601	30	the	the	DET
ftr-447	601	31	entry	entry	NOUN
ftr-447	601	32	age	age	NOUN
ftr-447	601	33	normal	normal	ADJ
ftr-447	601	34	funding	funding	NOUN
ftr-447	601	35	method	method	NOUN
ftr-447	601	36	)	)	PUNCT
ftr-447	601	37	that	that	PRON
ftr-447	601	38	is	be	AUX
ftr-447	601	39	consistently	consistently	ADV
ftr-447	601	40	used	use	VERB
ftr-447	601	41	to	to	PART
ftr-447	601	42	determine	determine	VERB
ftr-447	601	43	plan	plan	NOUN
ftr-447	601	44	contributions	contribution	NOUN
ftr-447	601	45	.	.	PUNCT
ftr-447	602	1	additionally	additionally	ADV
ftr-447	602	2	,	,	PUNCT
ftr-447	602	3	a	a	DET
ftr-447	602	4	funding	funding	NOUN
ftr-447	602	5	method	method	NOUN
ftr-447	602	6	is	be	AUX
ftr-447	602	7	only	only	ADV
ftr-447	602	8	considered	consider	VERB
ftr-447	602	9	reasonable	reasonable	ADJ
ftr-447	602	10	if	if	SCONJ
ftr-447	602	11	the	the	DET
ftr-447	602	12	method	method	NOUN
ftr-447	602	13	provides	provide	VERB
ftr-447	602	14	for	for	ADP
ftr-447	602	15	any	any	DET
ftr-447	602	16	initial	initial	ADJ
ftr-447	602	17	unfunded	unfunded	ADJ
ftr-447	602	18	liability	liability	NOUN
ftr-447	602	19	to	to	PART
ftr-447	602	20	be	be	AUX
ftr-447	602	21	amortized	amortize	VERB
ftr-447	602	22	over	over	ADP
ftr-447	602	23	a	a	DET
ftr-447	602	24	period	period	NOUN
ftr-447	602	25	of	of	ADP
ftr-447	602	26	at	at	ADV
ftr-447	602	27	least	least	ADV
ftr-447	602	28	six	six	NUM
ftr-447	602	29	years	year	NOUN
ftr-447	602	30	,	,	PUNCT
ftr-447	602	31	and	and	CCONJ
ftr-447	602	32	for	for	ADP
ftr-447	602	33	any	any	DET
ftr-447	602	34	net	net	ADJ
ftr-447	602	35	change	change	NOUN
ftr-447	602	36	in	in	ADP
ftr-447	602	37	accrued	accrue	VERB
ftr-447	602	38	liability	liability	NOUN
ftr-447	602	39	resulting	result	VERB
ftr-447	602	40	from	from	ADP
ftr-447	602	41	a	a	DET
ftr-447	602	42	change	change	NOUN
ftr-447	602	43	in	in	ADP
ftr-447	602	44	funding	funding	NOUN
ftr-447	602	45	method	method	NOUN
ftr-447	602	46	to	to	PART
ftr-447	602	47	be	be	AUX
ftr-447	602	48	amortized	amortize	VERB
ftr-447	602	49	over	over	ADP
ftr-447	602	50	a	a	DET
ftr-447	602	51	period	period	NOUN
ftr-447	602	52	of	of	ADP
ftr-447	602	53	at	at	ADV
ftr-447	602	54	least	least	ADV
ftr-447	602	55	six	six	NUM
ftr-447	602	56	years	year	NOUN
ftr-447	602	57	.	.	PUNCT
ftr-447	603	1	if	if	SCONJ
ftr-447	603	2	there	there	PRON
ftr-447	603	3	has	have	AUX
ftr-447	603	4	been	be	AUX
ftr-447	603	5	a	a	DET
ftr-447	603	6	change	change	NOUN
ftr-447	603	7	to	to	ADP
ftr-447	603	8	one	one	NUM
ftr-447	603	9	method	method	NOUN
ftr-447	603	10	from	from	ADP
ftr-447	603	11	another	another	DET
ftr-447	603	12	funding	funding	NOUN
ftr-447	603	13	method	method	NOUN
ftr-447	603	14	,	,	PUNCT
ftr-447	603	15	an	an	DET
ftr-447	603	16	amount	amount	NOUN
ftr-447	603	17	is	be	AUX
ftr-447	603	18	considered	consider	VERB
ftr-447	603	19	contributed	contribute	VERB
ftr-447	603	20	to	to	ADP
ftr-447	603	21	a	a	DET
ftr-447	603	22	reasonable	reasonable	ADJ
ftr-447	603	23	funding	funding	NOUN
ftr-447	603	24	method	method	NOUN
ftr-447	603	25	only	only	ADV
ftr-447	603	26	if	if	SCONJ
ftr-447	603	27	the	the	DET
ftr-447	603	28	prior	prior	ADJ
ftr-447	603	29	funding	funding	NOUN
ftr-447	603	30	method	method	NOUN
ftr-447	603	31	is	be	AUX
ftr-447	603	32	also	also	ADV
ftr-447	603	33	a	a	DET
ftr-447	603	34	method	method	NOUN
ftr-447	603	35	that	that	PRON
ftr-447	603	36	would	would	AUX
ftr-447	603	37	be	be	AUX
ftr-447	603	38	permitted	permit	VERB
ftr-447	603	39	under	under	ADP
ftr-447	603	40	section	section	NOUN
ftr-447	603	41	412	412	NUM
ftr-447	603	42	.	.	PUNCT
ftr-447	604	1	it	it	PRON
ftr-447	604	2	is	be	AUX
ftr-447	604	3	unclear	unclear	ADJ
ftr-447	604	4	how	how	SCONJ
ftr-447	604	5	or	or	CCONJ
ftr-447	604	6	under	under	ADP
ftr-447	604	7	what	what	PRON
ftr-447	604	8	circumstances	circumstance	NOUN
ftr-447	604	9	a	a	DET
ftr-447	604	10	taxpayer	taxpayer	NOUN
ftr-447	604	11	may	may	AUX
ftr-447	604	12	be	be	AUX
ftr-447	604	13	able	able	ADJ
ftr-447	604	14	to	to	PART
ftr-447	604	15	prevail	prevail	VERB
ftr-447	604	16	under	under	ADP
ftr-447	604	17	such	such	DET
ftr-447	604	18	a	a	DET
ftr-447	604	19	showing	showing	NOUN
ftr-447	604	20	.	.	PUNCT
ftr-447	605	1	moreover	moreover	ADV
ftr-447	605	2	,	,	PUNCT
ftr-447	605	3	some	some	DET
ftr-447	605	4	commentators	commentator	NOUN
ftr-447	605	5	have	have	AUX
ftr-447	605	6	already	already	ADV
ftr-447	605	7	voiced	voice	VERB
ftr-447	605	8	their	their	PRON
ftr-447	605	9	opinions	opinion	NOUN
ftr-447	605	10	that	that	SCONJ
ftr-447	605	11	such	such	ADJ
ftr-447	605	12	alternative	alternative	ADJ
ftr-447	605	13	calculations	calculation	NOUN
ftr-447	605	14	should	should	AUX
ftr-447	605	15	not	not	PART
ftr-447	605	16	be	be	AUX
ftr-447	605	17	confined	confine	VERB
ftr-447	605	18	to	to	ADP
ftr-447	605	19	the	the	DET
ftr-447	605	20	methods	method	NOUN
ftr-447	605	21	permissible	permissible	ADJ
ftr-447	605	22	under	under	ADP
ftr-447	605	23	section	section	NOUN
ftr-447	605	24	412	412	NUM
ftr-447	605	25	,	,	PUNCT
ftr-447	605	26	and	and	CCONJ
ftr-447	605	27	have	have	AUX
ftr-447	605	28	suggested	suggest	VERB
ftr-447	605	29	the	the	DET
ftr-447	605	30	use	use	NOUN
ftr-447	605	31	particularly	particularly	ADV
ftr-447	605	32	of	of	ADP
ftr-447	605	33	fas	fas	NOUN
ftr-447	605	34	87	87	NUM
ftr-447	605	35	principles.69	principles.69	NOUN
ftr-447	605	36	as	as	ADP
ftr-447	605	37	an	an	DET
ftr-447	605	38	alternative	alternative	NOUN
ftr-447	605	39	,	,	PUNCT
ftr-447	605	40	however	however	ADV
ftr-447	605	41	,	,	PUNCT
ftr-447	605	42	some	some	PRON
ftr-447	605	43	have	have	AUX
ftr-447	605	44	argued	argue	VERB
ftr-447	605	45	that	that	SCONJ
ftr-447	605	46	the	the	DET
ftr-447	605	47	funding	funding	NOUN
ftr-447	605	48	methods	method	NOUN
ftr-447	605	49	that	that	PRON
ftr-447	605	50	are	be	AUX
ftr-447	605	51	adopted	adopt	VERB
ftr-447	605	52	by	by	ADP
ftr-447	605	53	the	the	DET
ftr-447	605	54	plan	plan	NOUN
ftr-447	605	55	pursuant	pursuant	ADJ
ftr-447	605	56	to	to	ADP
ftr-447	605	57	the	the	DET
ftr-447	605	58	norms	norm	NOUN
ftr-447	605	59	adopted	adopt	VERB
ftr-447	605	60	by	by	ADP
ftr-447	605	61	the	the	DET
ftr-447	605	62	host	host	NOUN
ftr-447	605	63	jurisdiction	jurisdiction	NOUN
ftr-447	605	64	should	should	AUX
ftr-447	605	65	be	be	AUX
ftr-447	605	66	able	able	ADJ
ftr-447	605	67	to	to	PART
ftr-447	605	68	satisfy	satisfy	VERB
ftr-447	605	69	this	this	DET
ftr-447	605	70	requirement	requirement	NOUN
ftr-447	605	71	since	since	SCONJ
ftr-447	605	72	in	in	ADP
ftr-447	605	73	many	many	ADJ
ftr-447	605	74	such	such	ADJ
ftr-447	605	75	jurisdictions	jurisdiction	NOUN
ftr-447	605	76	,	,	PUNCT
ftr-447	605	77	employers	employer	NOUN
ftr-447	605	78	are	be	AUX
ftr-447	605	79	required	require	VERB
ftr-447	605	80	to	to	PART
ftr-447	605	81	make	make	VERB
ftr-447	605	82	payments	payment	NOUN
ftr-447	605	83	to	to	ADP
ftr-447	605	84	their	their	PRON
ftr-447	605	85	plan	plan	NOUN
ftr-447	605	86	arrangements	arrangement	NOUN
ftr-447	605	87	on	on	ADP
ftr-447	605	88	a	a	DET
ftr-447	605	89	reasonable	reasonable	ADJ
ftr-447	605	90	basis	basis	NOUN
ftr-447	605	91	to	to	PART
ftr-447	605	92	protect	protect	VERB
ftr-447	605	93	workers	worker	NOUN
ftr-447	605	94	'	'	PART
ftr-447	605	95	interests.7	interests.7	NOUN
ftr-447	605	96	under	under	ADP
ftr-447	605	97	the	the	DET
ftr-447	605	98	"	"	PUNCT
ftr-447	605	99	reasonable	reasonable	ADJ
ftr-447	605	100	funding	funding	NOUN
ftr-447	605	101	exception	exception	NOUN
ftr-447	605	102	,	,	PUNCT
ftr-447	605	103	"	"	PUNCT
ftr-447	605	104	the	the	DET
ftr-447	605	105	proposed	propose	VERB
ftr-447	605	106	regulations	regulation	NOUN
ftr-447	605	107	make	make	VERB
ftr-447	605	108	clear	clear	ADJ
ftr-447	605	109	that	that	SCONJ
ftr-447	605	110	a	a	DET
ftr-447	605	111	cfc	cfc	NOUN
ftr-447	605	112	(	(	PUNCT
ftr-447	605	113	and	and	CCONJ
ftr-447	605	114	apparently	apparently	ADV
ftr-447	605	115	,	,	PUNCT
ftr-447	605	116	only	only	ADV
ftr-447	605	117	a	a	DET
ftr-447	605	118	cfc	cfc	NOUN
ftr-447	605	119	)	)	PUNCT
ftr-447	605	120	must	must	AUX
ftr-447	605	121	affirmatively	affirmatively	ADV
ftr-447	605	122	make	make	VERB
ftr-447	605	123	an	an	DET
ftr-447	605	124	election	election	NOUN
ftr-447	605	125	signifying	signify	VERB
ftr-447	605	126	that	that	SCONJ
ftr-447	605	127	it	it	PRON
ftr-447	605	128	is	be	AUX
ftr-447	605	129	relying	rely	VERB
ftr-447	605	130	on	on	ADP
ftr-447	605	131	the	the	DET
ftr-447	605	132	exception	exception	NOUN
ftr-447	605	133	.	.	PUNCT
ftr-447	606	1	this	this	PRON
ftr-447	606	2	has	have	AUX
ftr-447	606	3	prompted	prompt	VERB
ftr-447	606	4	some	some	DET
ftr-447	606	5	commentators	commentator	NOUN
ftr-447	606	6	to	to	PART
ftr-447	606	7	take	take	VERB
ftr-447	606	8	exception	exception	NOUN
ftr-447	606	9	on	on	ADP
ftr-447	606	10	the	the	DET
ftr-447	606	11	grounds	ground	NOUN
ftr-447	606	12	that	that	SCONJ
ftr-447	606	13	the	the	DET
ftr-447	606	14	requirement	requirement	NOUN
ftr-447	606	15	will	will	AUX
ftr-447	606	16	force	force	VERB
ftr-447	606	17	companies	company	NOUN
ftr-447	606	18	to	to	PART
ftr-447	606	19	make	make	VERB
ftr-447	606	20	protective	protective	ADJ
ftr-447	606	21	elections	election	NOUN
ftr-447	606	22	on	on	ADP
ftr-447	606	23	irs	irs	PROPN
ftr-447	606	24	form	form	NOUN
ftr-447	606	25	5471	5471	NUM
ftr-447	606	26	,	,	PUNCT
ftr-447	606	27	even	even	ADV
ftr-447	606	28	when	when	SCONJ
ftr-447	606	29	no	no	DET
ftr-447	606	30	surplus	surplus	NOUN
ftr-447	606	31	currently	currently	ADV
ftr-447	606	32	exists.7	exists.7	PROPN
ftr-447	606	33	'	'	PUNCT
ftr-447	606	34	finally	finally	ADV
ftr-447	606	35	,	,	PUNCT
ftr-447	606	36	the	the	DET
ftr-447	606	37	proposed	propose	VERB
ftr-447	606	38	regulations	regulation	NOUN
ftr-447	606	39	have	have	VERB
ftr-447	606	40	a	a	DET
ftr-447	606	41	de	de	X
ftr-447	606	42	minimis	minimis	NOUN
ftr-447	606	43	exception	exception	NOUN
ftr-447	606	44	.	.	PUNCT
ftr-447	607	1	if	if	SCONJ
ftr-447	607	2	the	the	DET
ftr-447	607	3	"	"	PUNCT
ftr-447	607	4	relevant	relevant	ADJ
ftr-447	607	5	amount	amount	NOUN
ftr-447	607	6	"	"	PUNCT
ftr-447	607	7	would	would	AUX
ftr-447	607	8	not	not	PART
ftr-447	607	9	otherwise	otherwise	ADV
ftr-447	607	10	be	be	AUX
ftr-447	607	11	greater	great	ADJ
ftr-447	607	12	than	than	ADP
ftr-447	607	13	the	the	DET
ftr-447	607	14	plan	plan	NOUN
ftr-447	607	15	's	's	PART
ftr-447	607	16	normal	normal	ADJ
ftr-447	607	17	cost	cost	NOUN
ftr-447	607	18	for	for	ADP
ftr-447	607	19	the	the	DET
ftr-447	607	20	plan	plan	NOUN
ftr-447	607	21	year	year	NOUN
ftr-447	607	22	ending	end	VERB
ftr-447	607	23	with	with	ADP
ftr-447	607	24	or	or	CCONJ
ftr-447	607	25	within	within	ADP
ftr-447	607	26	the	the	DET
ftr-447	607	27	employer	employer	NOUN
ftr-447	607	28	's	's	PART
ftr-447	607	29	taxable	taxable	ADJ
ftr-447	607	30	year	year	NOUN
ftr-447	607	31	,	,	PUNCT
ftr-447	607	32	then	then	ADV
ftr-447	607	33	the	the	DET
ftr-447	607	34	relevant	relevant	ADJ
ftr-447	607	35	amount	amount	NOUN
ftr-447	607	36	is	be	AUX
ftr-447	607	37	considered	consider	VERB
ftr-447	607	38	to	to	PART
ftr-447	607	39	be	be	AUX
ftr-447	607	40	zero	zero	NUM
ftr-447	607	41	for	for	ADP
ftr-447	607	42	purposes	purpose	NOUN
ftr-447	607	43	of	of	ADP
ftr-447	607	44	the	the	DET
ftr-447	607	45	overfunding	overfunding	NOUN
ftr-447	607	46	rules	rule	NOUN
ftr-447	607	47	.	.	PUNCT
ftr-447	608	1	as	as	ADP
ftr-447	608	2	a	a	DET
ftr-447	608	3	transition	transition	NOUN
ftr-447	608	4	rule	rule	NOUN
ftr-447	608	5	,	,	PUNCT
ftr-447	608	6	the	the	DET
ftr-447	608	7	relevant	relevant	ADJ
ftr-447	608	8	amount	amount	NOUN
ftr-447	608	9	is	be	AUX
ftr-447	608	10	also	also	ADV
ftr-447	608	11	reduced	reduce	VERB
ftr-447	608	12	(	(	PUNCT
ftr-447	608	13	but	but	CCONJ
ftr-447	608	14	not	not	PART
ftr-447	608	15	below	below	ADP
ftr-447	608	16	69	69	NUM
ftr-447	608	17	.	.	PUNCT
ftr-447	609	1	murray	murray	PROPN
ftr-447	609	2	,	,	PUNCT
ftr-447	609	3	supra	supra	PROPN
ftr-447	609	4	note	note	PROPN
ftr-447	609	5	59	59	NUM
ftr-447	609	6	,	,	PUNCT
ftr-447	609	7	at	at	ADP
ftr-447	609	8	h	h	NOUN
ftr-447	609	9	9	9	NUM
ftr-447	609	10	-	-	SYM
ftr-447	609	11	10	10	NUM
ftr-447	609	12	,	,	PUNCT
ftr-447	609	13	12	12	NUM
ftr-447	609	14	;	;	PUNCT
ftr-447	609	15	cf	cf	NOUN
ftr-447	609	16	.	.	PUNCT
ftr-447	609	17	woyke	woyke	PROPN
ftr-447	609	18	,	,	PUNCT
ftr-447	609	19	supra	supra	PROPN
ftr-447	609	20	note	note	NOUN
ftr-447	609	21	59	59	NUM
ftr-447	609	22	,	,	PUNCT
ftr-447	609	23	at	at	ADP
ftr-447	609	24	u	u	NOUN
ftr-447	609	25	27	27	NUM
ftr-447	609	26	-	-	SYM
ftr-447	609	27	29	29	NUM
ftr-447	609	28	.	.	PUNCT
ftr-447	610	1	70	70	NUM
ftr-447	610	2	.	.	X
ftr-447	611	1	murray	murray	PROPN
ftr-447	611	2	,	,	PUNCT
ftr-447	611	3	supra	supra	PROPN
ftr-447	611	4	note	note	PROPN
ftr-447	611	5	59	59	NUM
ftr-447	611	6	,	,	PUNCT
ftr-447	611	7	at	at	ADP
ftr-447	611	8	12	12	NUM
ftr-447	611	9	.	.	PUNCT
ftr-447	612	1	the	the	DET
ftr-447	612	2	proposed	propose	VERB
ftr-447	612	3	regulations	regulation	NOUN
ftr-447	612	4	concerning	concern	VERB
ftr-447	612	5	pfics	pfic	NOUN
ftr-447	612	6	appear	appear	VERB
ftr-447	612	7	to	to	PART
ftr-447	612	8	acknowledge	acknowledge	VERB
ftr-447	612	9	the	the	DET
ftr-447	612	10	use	use	NOUN
ftr-447	612	11	of	of	ADP
ftr-447	612	12	local	local	ADJ
ftr-447	612	13	law	law	NOUN
ftr-447	612	14	and	and	CCONJ
ftr-447	612	15	funding	funding	NOUN
ftr-447	612	16	practices	practice	NOUN
ftr-447	612	17	to	to	PART
ftr-447	612	18	reduce	reduce	VERB
ftr-447	612	19	to	to	PART
ftr-447	612	20	determine	determine	VERB
ftr-447	612	21	whether	whether	SCONJ
ftr-447	612	22	there	there	PRON
ftr-447	612	23	is	be	VERB
ftr-447	612	24	a	a	DET
ftr-447	612	25	principal	principal	ADJ
ftr-447	612	26	abuse	abuse	NOUN
ftr-447	612	27	motive	motive	NOUN
ftr-447	612	28	involved	involve	VERB
ftr-447	612	29	.	.	PUNCT
ftr-447	613	1	71	71	NUM
ftr-447	613	2	.	.	X
ftr-447	614	1	murray	murray	PROPN
ftr-447	614	2	,	,	PUNCT
ftr-447	614	3	supra	supra	PROPN
ftr-447	614	4	note	note	PROPN
ftr-447	614	5	59	59	NUM
ftr-447	614	6	,	,	PUNCT
ftr-447	614	7	at	at	ADP
ftr-447	614	8	t	t	PROPN
ftr-447	614	9	16	16	NUM
ftr-447	614	10	.	.	PUNCT
ftr-447	615	1	19991	19991	NUM
ftr-447	615	2	florida	florida	PROPN
ftr-447	615	3	tax	tax	PROPN
ftr-447	615	4	review	review	NOUN
ftr-447	615	5	zero	zero	NUM
ftr-447	615	6	)	)	PUNCT
ftr-447	615	7	by	by	ADP
ftr-447	615	8	any	any	DET
ftr-447	615	9	"	"	PUNCT
ftr-447	615	10	preexisting	preexist	VERB
ftr-447	615	11	amount	amount	NOUN
ftr-447	615	12	"	"	PUNCT
ftr-447	615	13	(	(	PUNCT
ftr-447	615	14	the	the	DET
ftr-447	615	15	relevant	relevant	ADJ
ftr-447	615	16	amount	amount	NOUN
ftr-447	615	17	determined	determine	VERB
ftr-447	615	18	without	without	ADP
ftr-447	615	19	regard	regard	NOUN
ftr-447	615	20	to	to	ADP
ftr-447	615	21	the	the	DET
ftr-447	615	22	de	de	X
ftr-447	615	23	minimis	minimis	NOUN
ftr-447	615	24	exception	exception	NOUN
ftr-447	615	25	,	,	PUNCT
ftr-447	615	26	computed	compute	VERB
ftr-447	615	27	as	as	ADP
ftr-447	615	28	of	of	ADP
ftr-447	615	29	the	the	DET
ftr-447	615	30	measurement	measurement	NOUN
ftr-447	615	31	date	date	NOUN
ftr-447	615	32	that	that	PRON
ftr-447	615	33	precedes	precede	VERB
ftr-447	615	34	september	september	PROPN
ftr-447	615	35	27	27	NUM
ftr-447	615	36	,	,	PUNCT
ftr-447	615	37	1996	1996	NUM
ftr-447	615	38	)	)	PUNCT
ftr-447	615	39	multiplied	multiply	VERB
ftr-447	615	40	by	by	ADP
ftr-447	615	41	the	the	DET
ftr-447	615	42	"	"	PUNCT
ftr-447	615	43	applicable	applicable	ADJ
ftr-447	615	44	percentage	percentage	NOUN
ftr-447	615	45	"	"	PUNCT
ftr-447	615	46	(	(	PUNCT
ftr-447	615	47	100	100	NUM
ftr-447	615	48	%	%	NOUN
ftr-447	615	49	for	for	ADP
ftr-447	615	50	the	the	DET
ftr-447	615	51	first	first	ADJ
ftr-447	615	52	tax	tax	NOUN
ftr-447	615	53	year	year	NOUN
ftr-447	615	54	ending	end	VERB
ftr-447	615	55	after	after	SCONJ
ftr-447	615	56	the	the	DET
ftr-447	615	57	proposed	propose	VERB
ftr-447	615	58	regulations	regulation	NOUN
ftr-447	615	59	are	be	AUX
ftr-447	615	60	adopted	adopt	VERB
ftr-447	615	61	in	in	ADP
ftr-447	615	62	final	final	ADJ
ftr-447	615	63	form	form	NOUN
ftr-447	615	64	,	,	PUNCT
ftr-447	615	65	and	and	CCONJ
ftr-447	615	66	reduced	reduce	VERB
ftr-447	615	67	10	10	NUM
ftr-447	615	68	percentage	percentage	NOUN
ftr-447	615	69	points	point	NOUN
ftr-447	615	70	every	every	DET
ftr-447	615	71	year	year	NOUN
ftr-447	615	72	thereafter	thereafter	ADV
ftr-447	615	73	)	)	PUNCT
ftr-447	615	74	for	for	ADP
ftr-447	615	75	a	a	DET
ftr-447	615	76	given	give	VERB
ftr-447	615	77	year	year	NOUN
ftr-447	615	78	,	,	PUNCT
ftr-447	615	79	with	with	ADP
ftr-447	615	80	an	an	DET
ftr-447	615	81	affected	affected	ADJ
ftr-447	615	82	employer	employer	NOUN
ftr-447	615	83	's	's	PART
ftr-447	615	84	overfunding	overfunding	NOUN
ftr-447	615	85	thus	thus	ADV
ftr-447	615	86	being	be	AUX
ftr-447	615	87	taken	take	VERB
ftr-447	615	88	into	into	ADP
ftr-447	615	89	account	account	NOUN
ftr-447	615	90	over	over	ADP
ftr-447	615	91	a	a	DET
ftr-447	615	92	ten	ten	NUM
ftr-447	615	93	year	year	NOUN
ftr-447	615	94	period	period	NOUN
ftr-447	615	95	.	.	PUNCT
ftr-447	616	1	additionally	additionally	ADV
ftr-447	616	2	,	,	PUNCT
ftr-447	616	3	there	there	PRON
ftr-447	616	4	are	be	VERB
ftr-447	616	5	special	special	ADJ
ftr-447	616	6	transition	transition	NOUN
ftr-447	616	7	rules	rule	NOUN
ftr-447	616	8	for	for	ADP
ftr-447	616	9	corporations	corporation	NOUN
ftr-447	616	10	that	that	PRON
ftr-447	616	11	become	become	VERB
ftr-447	616	12	cfcs	cfcs	ADJ
ftr-447	616	13	and	and	CCONJ
ftr-447	616	14	for	for	ADP
ftr-447	616	15	partnerships	partnership	NOUN
ftr-447	616	16	that	that	PRON
ftr-447	616	17	become	become	VERB
ftr-447	616	18	u.s	u.s	PROPN
ftr-447	616	19	.	.	PROPN
ftr-447	616	20	related	relate	VERB
ftr-447	616	21	partnerships	partnership	NOUN
ftr-447	616	22	after	after	ADP
ftr-447	616	23	september	september	PROPN
ftr-447	616	24	27	27	NUM
ftr-447	616	25	,	,	PUNCT
ftr-447	616	26	1996	1996	NUM
ftr-447	616	27	.	.	PUNCT
ftr-447	617	1	e.	e.	PROPN
ftr-447	617	2	grantor	grantor	PROPN
ftr-447	617	3	"	"	PUNCT
ftr-447	617	4	secular	secular	ADJ
ftr-447	617	5	"	"	PUNCT
ftr-447	617	6	trusts	trust	VERB
ftr-447	617	7	1	1	NUM
ftr-447	617	8	.	.	PUNCT
ftr-447	618	1	the	the	DET
ftr-447	618	2	"	"	PUNCT
ftr-447	618	3	fundamentally	fundamentally	ADV
ftr-447	618	4	inconsistent	inconsistent	ADJ
ftr-447	618	5	"	"	PUNCT
ftr-447	618	6	standard	standard	ADJ
ftr-447	618	7	revisited.-as	revisited.-as	NOUN
ftr-447	618	8	described	describe	VERB
ftr-447	618	9	in	in	ADP
ftr-447	618	10	part	part	PROPN
ftr-447	618	11	ii	ii	PROPN
ftr-447	618	12	,	,	PUNCT
ftr-447	618	13	in	in	ADP
ftr-447	618	14	interpreting	interpret	VERB
ftr-447	618	15	section	section	NOUN
ftr-447	618	16	402(b	402(b	PROPN
ftr-447	618	17	)	)	PUNCT
ftr-447	618	18	,	,	PUNCT
ftr-447	618	19	the	the	DET
ftr-447	618	20	service	service	NOUN
ftr-447	618	21	traditionally	traditionally	ADV
ftr-447	618	22	has	have	AUX
ftr-447	618	23	insisted	insist	VERB
ftr-447	618	24	that	that	SCONJ
ftr-447	618	25	section	section	NOUN
ftr-447	618	26	402(b	402(b	PROPN
ftr-447	618	27	)	)	PUNCT
ftr-447	618	28	arrangements	arrangement	NOUN
ftr-447	618	29	and	and	CCONJ
ftr-447	618	30	grantor	grantor	NOUN
ftr-447	618	31	trusts	trust	NOUN
ftr-447	618	32	are	be	AUX
ftr-447	618	33	"	"	PUNCT
ftr-447	618	34	fundamentally	fundamentally	ADV
ftr-447	618	35	inconsistent	inconsistent	ADJ
ftr-447	618	36	.	.	PUNCT
ftr-447	618	37	"	"	PUNCT
ftr-447	619	1	in	in	ADP
ftr-447	619	2	the	the	DET
ftr-447	619	3	private	private	ADJ
ftr-447	619	4	letter	letter	NOUN
ftr-447	619	5	rulings	ruling	NOUN
ftr-447	619	6	that	that	PRON
ftr-447	619	7	articulate	articulate	VERB
ftr-447	619	8	the	the	DET
ftr-447	619	9	"	"	PUNCT
ftr-447	619	10	fundamentally	fundamentally	ADV
ftr-447	619	11	inconsistent	inconsistent	ADJ
ftr-447	619	12	"	"	PUNCT
ftr-447	619	13	standard	standard	NOUN
ftr-447	619	14	,	,	PUNCT
ftr-447	619	15	the	the	DET
ftr-447	619	16	service	service	NOUN
ftr-447	619	17	held	hold	VERB
ftr-447	619	18	that	that	SCONJ
ftr-447	619	19	highly	highly	ADV
ftr-447	619	20	compensated	compensate	VERB
ftr-447	619	21	employees	employee	NOUN
ftr-447	619	22	were	be	AUX
ftr-447	619	23	taxed	tax	VERB
ftr-447	619	24	under	under	ADP
ftr-447	619	25	section	section	NOUN
ftr-447	619	26	402(b)(2	402(b)(2	NUM
ftr-447	619	27	)	)	PUNCT
ftr-447	619	28	principles	principle	NOUN
ftr-447	619	29	under	under	ADP
ftr-447	619	30	deferred	deferred	ADJ
ftr-447	619	31	compensatory	compensatory	ADJ
ftr-447	619	32	arrangements	arrangement	NOUN
ftr-447	619	33	that	that	PRON
ftr-447	619	34	were	be	AUX
ftr-447	619	35	not	not	PART
ftr-447	619	36	ever	ever	ADV
ftr-447	619	37	intended	intend	VERB
ftr-447	619	38	to	to	PART
ftr-447	619	39	meet	meet	VERB
ftr-447	619	40	the	the	DET
ftr-447	619	41	tax	tax	NOUN
ftr-447	619	42	qualification	qualification	NOUN
ftr-447	619	43	tests	test	NOUN
ftr-447	619	44	of	of	ADP
ftr-447	619	45	section	section	NOUN
ftr-447	619	46	401(a).72	401(a).72	NOUN
ftr-447	619	47	this	this	DET
ftr-447	619	48	broad	broad	ADJ
ftr-447	619	49	position	position	NOUN
ftr-447	619	50	has	have	AUX
ftr-447	619	51	made	make	VERB
ftr-447	619	52	it	it	PRON
ftr-447	619	53	possible	possible	ADJ
ftr-447	619	54	for	for	ADP
ftr-447	619	55	non	non	ADJ
ftr-447	619	56	-	-	ADJ
ftr-447	619	57	rabbi	rabbi	ADJ
ftr-447	619	58	,	,	PUNCT
ftr-447	619	59	nonretirement	nonretirement	ADJ
ftr-447	619	60	,	,	PUNCT
ftr-447	619	61	incentive	incentive	NOUN
ftr-447	619	62	compensatory	compensatory	NOUN
ftr-447	619	63	trusts	trust	NOUN
ftr-447	619	64	to	to	PART
ftr-447	619	65	be	be	AUX
ftr-447	619	66	taxed	tax	VERB
ftr-447	619	67	under	under	ADP
ftr-447	619	68	the	the	DET
ftr-447	619	69	provisions	provision	NOUN
ftr-447	619	70	of	of	ADP
ftr-447	619	71	section	section	NOUN
ftr-447	619	72	402(b	402(b	PROPN
ftr-447	619	73	)	)	PUNCT
ftr-447	619	74	.	.	PUNCT
ftr-447	620	1	it	it	PRON
ftr-447	620	2	has	have	AUX
ftr-447	620	3	,	,	PUNCT
ftr-447	620	4	however	however	ADV
ftr-447	620	5	,	,	PUNCT
ftr-447	620	6	continued	continue	VERB
ftr-447	620	7	to	to	PART
ftr-447	620	8	insulate	insulate	VERB
ftr-447	620	9	rabbi	rabbi	ADJ
ftr-447	620	10	grantor	grantor	NOUN
ftr-447	620	11	trusts	trust	NOUN
ftr-447	620	12	from	from	ADP
ftr-447	620	13	adverse	adverse	ADJ
ftr-447	620	14	section	section	NOUN
ftr-447	620	15	402(b	402(b	PROPN
ftr-447	620	16	)	)	PUNCT
ftr-447	620	17	treatment	treatment	NOUN
ftr-447	620	18	under	under	ADP
ftr-447	620	19	revenue	revenue	NOUN
ftr-447	620	20	procedure	procedure	NOUN
ftr-447	620	21	92	92	NUM
ftr-447	620	22	-	-	SYM
ftr-447	620	23	64	64	NUM
ftr-447	620	24	.	.	PUNCT
ftr-447	621	1	some	some	DET
ftr-447	621	2	practitioners	practitioner	NOUN
ftr-447	621	3	,	,	PUNCT
ftr-447	621	4	however	however	ADV
ftr-447	621	5	,	,	PUNCT
ftr-447	621	6	have	have	AUX
ftr-447	621	7	questioned	question	VERB
ftr-447	621	8	whether	whether	SCONJ
ftr-447	621	9	a	a	DET
ftr-447	621	10	compensatory	compensatory	ADJ
ftr-447	621	11	arrangement	arrangement	NOUN
ftr-447	621	12	could	could	AUX
ftr-447	621	13	be	be	AUX
ftr-447	621	14	treated	treat	VERB
ftr-447	621	15	as	as	ADP
ftr-447	621	16	a	a	DET
ftr-447	621	17	grantor	grantor	NOUN
ftr-447	621	18	trust	trust	NOUN
ftr-447	621	19	without	without	ADP
ftr-447	621	20	being	be	AUX
ftr-447	621	21	a	a	DET
ftr-447	621	22	rabbi	rabbi	ADJ
ftr-447	621	23	trust	trust	NOUN
ftr-447	621	24	,	,	PUNCT
ftr-447	621	25	notwithstanding	notwithstanding	ADP
ftr-447	621	26	the	the	DET
ftr-447	621	27	service	service	NOUN
ftr-447	621	28	's	's	PART
ftr-447	621	29	expansive	expansive	ADJ
ftr-447	621	30	view	view	NOUN
ftr-447	621	31	in	in	ADP
ftr-447	621	32	the	the	DET
ftr-447	621	33	"	"	PUNCT
ftr-447	621	34	fundamentally	fundamentally	ADV
ftr-447	621	35	inconsistent	inconsistent	ADJ
ftr-447	621	36	"	"	PUNCT
ftr-447	621	37	private	private	ADJ
ftr-447	621	38	letter	letter	NOUN
ftr-447	621	39	rulings	ruling	NOUN
ftr-447	621	40	.	.	PUNCT
ftr-447	622	1	in	in	ADP
ftr-447	622	2	other	other	ADJ
ftr-447	622	3	words	word	NOUN
ftr-447	622	4	,	,	PUNCT
ftr-447	622	5	given	give	VERB
ftr-447	622	6	the	the	DET
ftr-447	622	7	uncertain	uncertain	ADJ
ftr-447	622	8	limits	limit	NOUN
ftr-447	622	9	of	of	ADP
ftr-447	622	10	section	section	NOUN
ftr-447	622	11	402(b	402(b	PROPN
ftr-447	622	12	)	)	PUNCT
ftr-447	622	13	,	,	PUNCT
ftr-447	622	14	some	some	DET
ftr-447	622	15	practitioners	practitioner	NOUN
ftr-447	622	16	have	have	AUX
ftr-447	622	17	queried	query	VERB
ftr-447	622	18	as	as	ADP
ftr-447	622	19	to	to	ADP
ftr-447	622	20	whether	whether	SCONJ
ftr-447	622	21	arrangements	arrangement	NOUN
ftr-447	622	22	which	which	PRON
ftr-447	622	23	for	for	ADP
ftr-447	622	24	one	one	NUM
ftr-447	622	25	reason	reason	NOUN
ftr-447	622	26	or	or	CCONJ
ftr-447	622	27	another	another	PRON
ftr-447	622	28	fail	fail	VERB
ftr-447	622	29	the	the	DET
ftr-447	622	30	requirements	requirement	NOUN
ftr-447	622	31	of	of	ADP
ftr-447	622	32	revenue	revenue	NOUN
ftr-447	622	33	procedure	procedure	NOUN
ftr-447	622	34	92	92	NUM
ftr-447	622	35	-	-	SYM
ftr-447	622	36	64	64	NUM
ftr-447	622	37	(	(	PUNCT
ftr-447	622	38	the	the	DET
ftr-447	622	39	safe	safe	ADJ
ftr-447	622	40	harbor	harbor	NOUN
ftr-447	622	41	for	for	ADP
ftr-447	622	42	rabbi	rabbi	ADJ
ftr-447	622	43	trusts	trust	NOUN
ftr-447	622	44	)	)	PUNCT
ftr-447	622	45	may	may	AUX
ftr-447	622	46	nonetheless	nonetheless	ADV
ftr-447	622	47	be	be	AUX
ftr-447	622	48	accorded	accord	VERB
ftr-447	622	49	grantor	grantor	NOUN
ftr-447	622	50	trust	trust	NOUN
ftr-447	622	51	treatment	treatment	NOUN
ftr-447	622	52	provided	provide	VERB
ftr-447	622	53	that	that	SCONJ
ftr-447	622	54	the	the	DET
ftr-447	622	55	employer	employer	NOUN
ftr-447	622	56	retains	retain	VERB
ftr-447	622	57	one	one	NUM
ftr-447	622	58	of	of	ADP
ftr-447	622	59	the	the	DET
ftr-447	622	60	other	other	ADJ
ftr-447	622	61	powers	power	NOUN
ftr-447	622	62	described	describe	VERB
ftr-447	622	63	under	under	ADP
ftr-447	622	64	the	the	DET
ftr-447	622	65	other	other	ADJ
ftr-447	622	66	grantor	grantor	NOUN
ftr-447	622	67	trust	trust	NOUN
ftr-447	622	68	provisions	provision	NOUN
ftr-447	622	69	of	of	ADP
ftr-447	622	70	the	the	DET
ftr-447	622	71	code	code	NOUN
ftr-447	622	72	.	.	PUNCT
ftr-447	623	1	in	in	ADP
ftr-447	623	2	the	the	DET
ftr-447	623	3	noncompensatory	noncompensatory	ADJ
ftr-447	623	4	arena	arena	NOUN
ftr-447	623	5	,	,	PUNCT
ftr-447	623	6	trusts	trust	NOUN
ftr-447	623	7	which	which	PRON
ftr-447	623	8	meet	meet	VERB
ftr-447	623	9	any	any	PRON
ftr-447	623	10	of	of	ADP
ftr-447	623	11	the	the	DET
ftr-447	623	12	grantor	grantor	NOUN
ftr-447	623	13	powers	power	NOUN
ftr-447	623	14	described	describe	VERB
ftr-447	623	15	in	in	ADP
ftr-447	623	16	sections	section	NOUN
ftr-447	623	17	673	673	NUM
ftr-447	623	18	through	through	ADP
ftr-447	623	19	677	677	NUM
ftr-447	623	20	are	be	AUX
ftr-447	623	21	generally	generally	ADV
ftr-447	623	22	afforded	afford	VERB
ftr-447	623	23	grantor	grantor	NOUN
ftr-447	623	24	trust	trust	NOUN
ftr-447	623	25	treatment	treatment	NOUN
ftr-447	623	26	.	.	PUNCT
ftr-447	624	1	it	it	PRON
ftr-447	624	2	has	have	AUX
ftr-447	624	3	not	not	PART
ftr-447	624	4	been	be	AUX
ftr-447	624	5	clear	clear	ADJ
ftr-447	624	6	,	,	PUNCT
ftr-447	624	7	therefore	therefore	ADV
ftr-447	624	8	,	,	PUNCT
ftr-447	624	9	why	why	SCONJ
ftr-447	624	10	in	in	ADP
ftr-447	624	11	the	the	DET
ftr-447	624	12	compensatory	compensatory	ADJ
ftr-447	624	13	realm	realm	NOUN
ftr-447	624	14	these	these	DET
ftr-447	624	15	powers	power	NOUN
ftr-447	624	16	might	might	AUX
ftr-447	624	17	be	be	AUX
ftr-447	624	18	trumped	trump	VERB
ftr-447	624	19	,	,	PUNCT
ftr-447	624	20	especially	especially	ADV
ftr-447	624	21	where	where	SCONJ
ftr-447	624	22	section	section	NOUN
ftr-447	624	23	402(b	402(b	PROPN
ftr-447	624	24	)	)	PUNCT
ftr-447	625	1	itself	itself	PRON
ftr-447	625	2	gives	give	VERB
ftr-447	625	3	no	no	DET
ftr-447	625	4	such	such	ADJ
ftr-447	625	5	direct	direct	ADJ
ftr-447	625	6	indication	indication	NOUN
ftr-447	625	7	.	.	PUNCT
ftr-447	626	1	even	even	ADV
ftr-447	626	2	in	in	ADP
ftr-447	626	3	the	the	DET
ftr-447	626	4	original	original	ADJ
ftr-447	626	5	private	private	ADJ
ftr-447	626	6	letter	letter	NOUN
ftr-447	626	7	rulings	ruling	NOUN
ftr-447	626	8	72	72	NUM
ftr-447	626	9	.	.	PUNCT
ftr-447	627	1	see	see	VERB
ftr-447	627	2	priv	priv	NOUN
ftr-447	627	3	.	.	PUNCT
ftr-447	628	1	ltr	ltr	PROPN
ftr-447	628	2	.	.	PUNCT
ftr-447	628	3	ruls	rul	NOUN
ftr-447	628	4	.	.	PUNCT
ftr-447	629	1	92	92	NUM
ftr-447	629	2	-	-	PUNCT
ftr-447	629	3	12	12	NUM
ftr-447	629	4	-	-	PUNCT
ftr-447	629	5	024	024	NUM
ftr-447	629	6	(	(	PUNCT
ftr-447	629	7	mar	mar	PROPN
ftr-447	629	8	.	.	PROPN
ftr-447	629	9	20	20	NUM
ftr-447	629	10	,	,	PUNCT
ftr-447	629	11	1992	1992	NUM
ftr-447	629	12	)	)	PUNCT
ftr-447	629	13	;	;	PUNCT
ftr-447	629	14	92	92	NUM
ftr-447	629	15	-	-	SYM
ftr-447	629	16	12	12	NUM
ftr-447	629	17	-	-	PUNCT
ftr-447	629	18	019	019	NUM
ftr-447	629	19	(	(	PUNCT
ftr-447	629	20	mar	mar	PROPN
ftr-447	629	21	.	.	PROPN
ftr-447	629	22	20	20	NUM
ftr-447	629	23	,	,	PUNCT
ftr-447	629	24	1992	1992	NUM
ftr-447	629	25	)	)	PUNCT
ftr-447	629	26	;	;	PUNCT
ftr-447	629	27	9207	9207	NUM
ftr-447	629	28	-	-	SYM
ftr-447	629	29	010	010	NUM
ftr-447	629	30	(	(	PUNCT
ftr-447	629	31	feb	feb	PROPN
ftr-447	629	32	.	.	PROPN
ftr-447	629	33	14	14	NUM
ftr-447	629	34	,	,	PUNCT
ftr-447	629	35	1992	1992	NUM
ftr-447	629	36	)	)	PUNCT
ftr-447	629	37	;	;	PUNCT
ftr-447	629	38	92	92	NUM
ftr-447	629	39	-	-	PUNCT
ftr-447	629	40	06	06	NUM
ftr-447	629	41	-	-	PUNCT
ftr-447	629	42	009	009	NUM
ftr-447	629	43	(	(	PUNCT
ftr-447	629	44	jan	jan	PROPN
ftr-447	629	45	.	.	PROPN
ftr-447	629	46	7	7	NUM
ftr-447	629	47	,	,	PUNCT
ftr-447	629	48	1992	1992	NUM
ftr-447	629	49	)	)	PUNCT
ftr-447	629	50	.	.	PUNCT
ftr-447	630	1	[	[	X
ftr-447	630	2	vol	vol	NOUN
ftr-447	630	3	4:6	4:6	NUM
ftr-447	630	4	recent	recent	ADJ
ftr-447	630	5	changes	change	NOUN
ftr-447	630	6	for	for	ADP
ftr-447	630	7	foreign	foreign	ADJ
ftr-447	630	8	compensatory	compensatory	ADJ
ftr-447	630	9	tnsts	tnst	NOUN
ftr-447	630	10	which	which	PRON
ftr-447	630	11	articulate	articulate	VERB
ftr-447	630	12	the	the	DET
ftr-447	630	13	"	"	PUNCT
ftr-447	630	14	fundamentally	fundamentally	ADV
ftr-447	630	15	inconsistent	inconsistent	ADJ
ftr-447	630	16	"	"	PUNCT
ftr-447	630	17	standard	standard	NOUN
ftr-447	630	18	,	,	PUNCT
ftr-447	630	19	the	the	DET
ftr-447	630	20	service	service	NOUN
ftr-447	630	21	did	do	AUX
ftr-447	630	22	not	not	PART
ftr-447	630	23	cite	cite	VERB
ftr-447	630	24	any	any	DET
ftr-447	630	25	direct	direct	ADJ
ftr-447	630	26	authority	authority	NOUN
ftr-447	630	27	to	to	PART
ftr-447	630	28	support	support	VERB
ftr-447	630	29	the	the	DET
ftr-447	630	30	conclusion	conclusion	NOUN
ftr-447	630	31	that	that	SCONJ
ftr-447	630	32	any	any	DET
ftr-447	630	33	inconsistencies	inconsistency	NOUN
ftr-447	630	34	between	between	ADP
ftr-447	630	35	section	section	NOUN
ftr-447	630	36	402(b	402(b	PROPN
ftr-447	630	37	)	)	PUNCT
ftr-447	630	38	and	and	CCONJ
ftr-447	630	39	subpart	subpart	NOUN
ftr-447	630	40	e	e	NOUN
ftr-447	630	41	necessarily	necessarily	ADV
ftr-447	630	42	mean	mean	VERB
ftr-447	630	43	that	that	SCONJ
ftr-447	630	44	the	the	DET
ftr-447	630	45	grantor	grantor	NOUN
ftr-447	630	46	trust	trust	NOUN
ftr-447	630	47	rules	rule	NOUN
ftr-447	630	48	can	can	AUX
ftr-447	630	49	not	not	PART
ftr-447	630	50	apply	apply	VERB
ftr-447	630	51	.	.	PUNCT
ftr-447	631	1	in	in	ADP
ftr-447	631	2	fact	fact	NOUN
ftr-447	631	3	,	,	PUNCT
ftr-447	631	4	some	some	PRON
ftr-447	631	5	within	within	ADP
ftr-447	631	6	the	the	DET
ftr-447	631	7	service	service	NOUN
ftr-447	631	8	have	have	AUX
ftr-447	631	9	noted	note	VERB
ftr-447	631	10	that	that	SCONJ
ftr-447	631	11	the	the	DET
ftr-447	631	12	statutory	statutory	ADJ
ftr-447	631	13	intersection	intersection	NOUN
ftr-447	631	14	does	do	AUX
ftr-447	631	15	not	not	PART
ftr-447	631	16	necessarily	necessarily	ADV
ftr-447	631	17	lead	lead	VERB
ftr-447	631	18	to	to	ADP
ftr-447	631	19	an	an	DET
ftr-447	631	20	obvious	obvious	ADJ
ftr-447	631	21	result	result	NOUN
ftr-447	631	22	.	.	PUNCT
ftr-447	631	23	"	"	PUNCT
ftr-447	632	1	an	an	DET
ftr-447	632	2	alternative	alternative	ADJ
ftr-447	632	3	position	position	NOUN
ftr-447	632	4	could	could	AUX
ftr-447	632	5	be	be	AUX
ftr-447	632	6	taken	take	VERB
ftr-447	632	7	,	,	PUNCT
ftr-447	632	8	for	for	ADP
ftr-447	632	9	example	example	NOUN
ftr-447	632	10	,	,	PUNCT
ftr-447	632	11	that	that	PRON
ftr-447	632	12	would	would	AUX
ftr-447	632	13	permit	permit	VERB
ftr-447	632	14	the	the	DET
ftr-447	632	15	grantor	grantor	NOUN
ftr-447	632	16	trust	trust	NOUN
ftr-447	632	17	rules	rule	VERB
ftr-447	632	18	to	to	PART
ftr-447	632	19	apply	apply	VERB
ftr-447	632	20	where	where	SCONJ
ftr-447	632	21	any	any	DET
ftr-447	632	22	grantor	grantor	NOUN
ftr-447	632	23	power	power	NOUN
ftr-447	632	24	exists	exist	VERB
ftr-447	632	25	even	even	ADV
ftr-447	632	26	if	if	SCONJ
ftr-447	632	27	it	it	PRON
ftr-447	632	28	produces	produce	VERB
ftr-447	632	29	inconsistent	inconsistent	ADJ
ftr-447	632	30	tax	tax	NOUN
ftr-447	632	31	results	result	NOUN
ftr-447	632	32	relating	relate	VERB
ftr-447	632	33	to	to	ADP
ftr-447	632	34	contributions	contribution	NOUN
ftr-447	632	35	and	and	CCONJ
ftr-447	632	36	deductions	deduction	NOUN
ftr-447	632	37	.	.	PUNCT
ftr-447	633	1	the	the	DET
ftr-447	633	2	inconsistency	inconsistency	NOUN
ftr-447	633	3	could	could	AUX
ftr-447	633	4	be	be	AUX
ftr-447	633	5	addressed	address	VERB
ftr-447	633	6	by	by	ADP
ftr-447	633	7	treating	treat	VERB
ftr-447	633	8	any	any	DET
ftr-447	633	9	income	income	NOUN
ftr-447	633	10	earned	earn	VERB
ftr-447	633	11	by	by	ADP
ftr-447	633	12	the	the	DET
ftr-447	633	13	grantor	grantor	NOUN
ftr-447	633	14	-	-	PUNCT
ftr-447	633	15	secular	secular	ADJ
ftr-447	633	16	trust	trust	NOUN
ftr-447	633	17	as	as	SCONJ
ftr-447	633	18	immediately	immediately	ADV
ftr-447	633	19	"	"	PUNCT
ftr-447	633	20	recontributed	recontribute	VERB
ftr-447	633	21	"	"	PUNCT
ftr-447	633	22	by	by	ADP
ftr-447	633	23	the	the	DET
ftr-447	633	24	employer	employer	NOUN
ftr-447	633	25	,	,	PUNCT
ftr-447	633	26	thus	thus	ADV
ftr-447	633	27	ensuring	ensure	VERB
ftr-447	633	28	that	that	SCONJ
ftr-447	633	29	the	the	DET
ftr-447	633	30	income	income	NOUN
ftr-447	633	31	and	and	CCONJ
ftr-447	633	32	the	the	DET
ftr-447	633	33	deduction	deduction	NOUN
ftr-447	633	34	would	would	AUX
ftr-447	633	35	offset.74	offset.74	VERB
ftr-447	633	36	in	in	ADP
ftr-447	633	37	any	any	DET
ftr-447	633	38	event	event	NOUN
ftr-447	633	39	,	,	PUNCT
ftr-447	633	40	especially	especially	ADV
ftr-447	633	41	when	when	SCONJ
ftr-447	633	42	viewed	view	VERB
ftr-447	633	43	against	against	ADP
ftr-447	633	44	the	the	DET
ftr-447	633	45	service	service	NOUN
ftr-447	633	46	's	's	PART
ftr-447	633	47	willingness	willingness	NOUN
ftr-447	633	48	to	to	PART
ftr-447	633	49	impose	impose	VERB
ftr-447	633	50	grantor	grantor	NOUN
ftr-447	633	51	trust	trust	NOUN
ftr-447	633	52	status	status	NOUN
ftr-447	633	53	on	on	ADP
ftr-447	633	54	otherwise	otherwise	ADV
ftr-447	633	55	"	"	PUNCT
ftr-447	633	56	overfunded	overfunded	ADJ
ftr-447	633	57	"	"	PUNCT
ftr-447	633	58	section	section	NOUN
ftr-447	633	59	402(b	402(b	PROPN
ftr-447	633	60	)	)	PUNCT
ftr-447	633	61	arrangements	arrangement	NOUN
ftr-447	633	62	,	,	PUNCT
ftr-447	633	63	as	as	SCONJ
ftr-447	633	64	discussed	discuss	VERB
ftr-447	633	65	above	above	ADV
ftr-447	633	66	,	,	PUNCT
ftr-447	633	67	the	the	DET
ftr-447	633	68	strength	strength	NOUN
ftr-447	633	69	of	of	ADP
ftr-447	633	70	the	the	DET
ftr-447	633	71	purported	purport	VERB
ftr-447	633	72	analytical	analytical	ADJ
ftr-447	633	73	boundary	boundary	NOUN
ftr-447	633	74	between	between	ADP
ftr-447	633	75	section	section	NOUN
ftr-447	633	76	402(b	402(b	PROPN
ftr-447	633	77	)	)	PUNCT
ftr-447	633	78	and	and	CCONJ
ftr-447	633	79	the	the	DET
ftr-447	633	80	grantor	grantor	NOUN
ftr-447	633	81	trust	trust	NOUN
ftr-447	633	82	rules	rule	NOUN
ftr-447	633	83	,	,	PUNCT
ftr-447	633	84	as	as	SCONJ
ftr-447	633	85	pronounced	pronounce	VERB
ftr-447	633	86	in	in	ADP
ftr-447	633	87	the	the	DET
ftr-447	633	88	earlier	early	ADJ
ftr-447	633	89	private	private	ADJ
ftr-447	633	90	letter	letter	NOUN
ftr-447	633	91	rulings	ruling	NOUN
ftr-447	633	92	,	,	PUNCT
ftr-447	633	93	may	may	AUX
ftr-447	633	94	in	in	ADP
ftr-447	633	95	fact	fact	NOUN
ftr-447	633	96	be	be	AUX
ftr-447	633	97	in	in	ADP
ftr-447	633	98	question	question	NOUN
ftr-447	633	99	.	.	PUNCT
ftr-447	634	1	in	in	ADP
ftr-447	634	2	this	this	DET
ftr-447	634	3	regard	regard	NOUN
ftr-447	634	4	,	,	PUNCT
ftr-447	634	5	it	it	PRON
ftr-447	634	6	is	be	AUX
ftr-447	634	7	interesting	interesting	ADJ
ftr-447	634	8	to	to	PART
ftr-447	634	9	note	note	VERB
ftr-447	634	10	that	that	SCONJ
ftr-447	634	11	the	the	DET
ftr-447	634	12	service	service	NOUN
ftr-447	634	13	in	in	ADP
ftr-447	634	14	at	at	ADV
ftr-447	634	15	least	least	ADV
ftr-447	634	16	one	one	NUM
ftr-447	634	17	private	private	ADJ
ftr-447	634	18	letter	letter	NOUN
ftr-447	634	19	ruling	ruling	NOUN
ftr-447	634	20	held	hold	VERB
ftr-447	634	21	that	that	SCONJ
ftr-447	634	22	a	a	DET
ftr-447	634	23	deferred	defer	VERB
ftr-447	634	24	compensation	compensation	NOUN
ftr-447	634	25	arrangement	arrangement	NOUN
ftr-447	634	26	qualified	qualify	VERB
ftr-447	634	27	as	as	ADP
ftr-447	634	28	a	a	DET
ftr-447	634	29	rabbi	rabbi	ADJ
ftr-447	634	30	trust	trust	NOUN
ftr-447	634	31	because	because	SCONJ
ftr-447	634	32	the	the	DET
ftr-447	634	33	employer	employer	NOUN
ftr-447	634	34	maintained	maintain	VERB
ftr-447	634	35	a	a	DET
ftr-447	634	36	power	power	NOUN
ftr-447	634	37	described	describe	VERB
ftr-447	634	38	in	in	ADP
ftr-447	634	39	sections	section	NOUN
ftr-447	634	40	673	673	NUM
ftr-447	634	41	through	through	ADP
ftr-447	634	42	677	677	NUM
ftr-447	634	43	other	other	ADJ
ftr-447	634	44	than	than	ADP
ftr-447	634	45	the	the	DET
ftr-447	634	46	power	power	NOUN
ftr-447	634	47	required	require	VERB
ftr-447	634	48	by	by	ADP
ftr-447	634	49	revenue	revenue	NOUN
ftr-447	634	50	procedure	procedure	NOUN
ftr-447	634	51	92	92	NUM
ftr-447	634	52	-	-	SYM
ftr-447	634	53	64	64	NUM
ftr-447	634	54	or	or	CCONJ
ftr-447	634	55	the	the	DET
ftr-447	634	56	one	one	NOUN
ftr-447	634	57	traditionally	traditionally	ADV
ftr-447	634	58	relied	rely	VERB
ftr-447	634	59	upon	upon	SCONJ
ftr-447	634	60	in	in	ADP
ftr-447	634	61	pre	pre	ADJ
ftr-447	634	62	-	-	ADJ
ftr-447	634	63	revenue	revenue	ADJ
ftr-447	634	64	procedure	procedure	NOUN
ftr-447	634	65	92	92	NUM
ftr-447	634	66	-	-	SYM
ftr-447	634	67	64	64	NUM
ftr-447	634	68	private	private	ADJ
ftr-447	634	69	letter	letter	NOUN
ftr-447	634	70	rulings.75	rulings.75	VERB
ftr-447	634	71	the	the	DET
ftr-447	634	72	ruling	ruling	NOUN
ftr-447	634	73	appears	appear	VERB
ftr-447	634	74	to	to	PART
ftr-447	634	75	suggest	suggest	VERB
ftr-447	634	76	that	that	SCONJ
ftr-447	634	77	an	an	DET
ftr-447	634	78	arrangement	arrangement	NOUN
ftr-447	634	79	may	may	AUX
ftr-447	634	80	be	be	AUX
ftr-447	634	81	treated	treat	VERB
ftr-447	634	82	as	as	ADP
ftr-447	634	83	a	a	DET
ftr-447	634	84	compensatory	compensatory	ADJ
ftr-447	634	85	grantor	grantor	NOUN
ftr-447	634	86	trust	trust	NOUN
ftr-447	634	87	,	,	PUNCT
ftr-447	634	88	as	as	ADV
ftr-447	634	89	long	long	ADV
ftr-447	634	90	as	as	SCONJ
ftr-447	634	91	an	an	DET
ftr-447	634	92	employer	employer	NOUN
ftr-447	634	93	maintains	maintain	VERB
ftr-447	634	94	one	one	NUM
ftr-447	634	95	of	of	ADP
ftr-447	634	96	the	the	DET
ftr-447	634	97	powers	power	NOUN
ftr-447	634	98	described	describe	VERB
ftr-447	634	99	in	in	ADP
ftr-447	634	100	section	section	NOUN
ftr-447	634	101	673	673	NUM
ftr-447	634	102	through	through	ADP
ftr-447	634	103	677	677	NUM
ftr-447	634	104	.	.	PUNCT
ftr-447	635	1	consequently	consequently	ADV
ftr-447	635	2	,	,	PUNCT
ftr-447	635	3	one	one	PRON
ftr-447	635	4	may	may	AUX
ftr-447	635	5	conclude	conclude	VERB
ftr-447	635	6	that	that	SCONJ
ftr-447	635	7	the	the	DET
ftr-447	635	8	service	service	NOUN
ftr-447	635	9	's	's	PART
ftr-447	635	10	position	position	NOUN
ftr-447	635	11	is	be	AUX
ftr-447	635	12	that	that	SCONJ
ftr-447	635	13	a	a	DET
ftr-447	635	14	compensatory	compensatory	ADJ
ftr-447	635	15	arrangement	arrangement	NOUN
ftr-447	635	16	may	may	AUX
ftr-447	635	17	be	be	AUX
ftr-447	635	18	treated	treat	VERB
ftr-447	635	19	as	as	ADP
ftr-447	635	20	a	a	DET
ftr-447	635	21	grantor	grantor	NOUN
ftr-447	635	22	trust	trust	NOUN
ftr-447	635	23	without	without	ADP
ftr-447	635	24	the	the	DET
ftr-447	635	25	assistance	assistance	NOUN
ftr-447	635	26	of	of	ADP
ftr-447	635	27	revenue	revenue	NOUN
ftr-447	635	28	procedure	procedure	NOUN
ftr-447	635	29	92	92	NUM
ftr-447	635	30	-	-	SYM
ftr-447	635	31	64	64	NUM
ftr-447	635	32	,	,	PUNCT
ftr-447	635	33	and	and	CCONJ
ftr-447	635	34	without	without	ADP
ftr-447	635	35	encroaching	encroach	VERB
ftr-447	635	36	upon	upon	SCONJ
ftr-447	635	37	the	the	DET
ftr-447	635	38	border	border	NOUN
ftr-447	635	39	established	establish	VERB
ftr-447	635	40	by	by	ADP
ftr-447	635	41	the	the	DET
ftr-447	635	42	"	"	PUNCT
ftr-447	635	43	fundamentally	fundamentally	ADV
ftr-447	635	44	inconsistent	inconsistent	ADJ
ftr-447	635	45	"	"	PUNCT
ftr-447	635	46	position	position	NOUN
ftr-447	635	47	adopted	adopt	VERB
ftr-447	635	48	by	by	ADP
ftr-447	635	49	the	the	DET
ftr-447	635	50	service	service	NOUN
ftr-447	635	51	in	in	ADP
ftr-447	635	52	the	the	DET
ftr-447	635	53	1992	1992	NUM
ftr-447	635	54	private	private	ADJ
ftr-447	635	55	letter	letter	NOUN
ftr-447	635	56	rulings	ruling	NOUN
ftr-447	635	57	with	with	ADP
ftr-447	635	58	regard	regard	NOUN
ftr-447	635	59	to	to	ADP
ftr-447	635	60	section	section	NOUN
ftr-447	635	61	402(b	402(b	PROPN
ftr-447	635	62	)	)	PUNCT
ftr-447	635	63	.	.	PUNCT
ftr-447	636	1	however	however	ADV
ftr-447	636	2	,	,	PUNCT
ftr-447	636	3	this	this	DET
ftr-447	636	4	conclusion	conclusion	NOUN
ftr-447	636	5	is	be	AUX
ftr-447	636	6	not	not	PART
ftr-447	636	7	unassailable	unassailable	ADJ
ftr-447	636	8	.	.	PUNCT
ftr-447	637	1	for	for	ADP
ftr-447	637	2	example	example	NOUN
ftr-447	637	3	,	,	PUNCT
ftr-447	637	4	the	the	DET
ftr-447	637	5	service	service	NOUN
ftr-447	637	6	appears	appear	VERB
ftr-447	637	7	to	to	PART
ftr-447	637	8	have	have	AUX
ftr-447	637	9	taken	take	VERB
ftr-447	637	10	a	a	DET
ftr-447	637	11	contrary	contrary	ADJ
ftr-447	637	12	position	position	NOUN
ftr-447	637	13	when	when	SCONJ
ftr-447	637	14	it	it	PRON
ftr-447	637	15	underscored	underscore	VERB
ftr-447	637	16	its	its	PRON
ftr-447	637	17	73	73	NUM
ftr-447	637	18	.	.	PUNCT
ftr-447	638	1	see	see	VERB
ftr-447	638	2	,	,	PUNCT
ftr-447	638	3	51	51	NUM
ftr-447	638	4	tax	tax	NOUN
ftr-447	638	5	notes	note	NOUN
ftr-447	638	6	1349	1349	NUM
ftr-447	638	7	(	(	PUNCT
ftr-447	638	8	jun	jun	PROPN
ftr-447	638	9	.	.	PROPN
ftr-447	638	10	17	17	NUM
ftr-447	638	11	,	,	PUNCT
ftr-447	638	12	1991	1991	NUM
ftr-447	638	13	)	)	PUNCT
ftr-447	638	14	in	in	ADP
ftr-447	638	15	which	which	PRON
ftr-447	638	16	internal	internal	ADJ
ftr-447	638	17	revenue	revenue	NOUN
ftr-447	638	18	service	service	NOUN
ftr-447	638	19	branch	branch	NOUN
ftr-447	638	20	chief	chief	NOUN
ftr-447	638	21	a.	a.	NOUN
ftr-447	638	22	thomas	thomas	PROPN
ftr-447	638	23	brisendine	brisendine	PROPN
ftr-447	638	24	was	be	AUX
ftr-447	638	25	queried	query	VERB
ftr-447	638	26	about	about	ADP
ftr-447	638	27	whether	whether	SCONJ
ftr-447	638	28	the	the	DET
ftr-447	638	29	grantor	grantor	NOUN
ftr-447	638	30	trust	trust	NOUN
ftr-447	638	31	rules	rule	NOUN
ftr-447	638	32	should	should	AUX
ftr-447	638	33	override	override	VERB
ftr-447	638	34	§	§	PROPN
ftr-447	638	35	402(b	402(b	PROPN
ftr-447	638	36	)	)	PUNCT
ftr-447	638	37	.	.	PUNCT
ftr-447	639	1	brisendine	brisendine	PROPN
ftr-447	639	2	was	be	AUX
ftr-447	639	3	reported	report	VERB
ftr-447	639	4	to	to	PART
ftr-447	639	5	have	have	AUX
ftr-447	639	6	observed	observe	VERB
ftr-447	639	7	that	that	SCONJ
ftr-447	639	8	there	there	PRON
ftr-447	639	9	was	be	VERB
ftr-447	639	10	no	no	DET
ftr-447	639	11	good	good	ADJ
ftr-447	639	12	answer	answer	NOUN
ftr-447	639	13	to	to	ADP
ftr-447	639	14	this	this	DET
ftr-447	639	15	question	question	NOUN
ftr-447	639	16	,	,	PUNCT
ftr-447	639	17	but	but	CCONJ
ftr-447	639	18	noted	note	VERB
ftr-447	639	19	that	that	SCONJ
ftr-447	639	20	the	the	DET
ftr-447	639	21	irs	irs	PROPN
ftr-447	639	22	leaned	lean	VERB
ftr-447	639	23	toward	toward	ADP
ftr-447	639	24	the	the	DET
ftr-447	639	25	view	view	NOUN
ftr-447	639	26	that	that	SCONJ
ftr-447	639	27	§	§	PROPN
ftr-447	639	28	402(b	402(b	PROPN
ftr-447	639	29	)	)	PUNCT
ftr-447	639	30	should	should	AUX
ftr-447	639	31	override	override	VERB
ftr-447	639	32	the	the	DET
ftr-447	639	33	grantor	grantor	NOUN
ftr-447	639	34	trust	trust	NOUN
ftr-447	639	35	rules	rule	NOUN
ftr-447	639	36	.	.	PUNCT
ftr-447	640	1	74	74	NUM
ftr-447	640	2	.	.	PUNCT
ftr-447	641	1	deferred	defer	VERB
ftr-447	641	2	compensation	compensation	NOUN
ftr-447	641	3	arrangements	arrangement	NOUN
ftr-447	641	4	,	,	PUNCT
ftr-447	641	5	385	385	NUM
ftr-447	641	6	tax	tax	NOUN
ftr-447	641	7	mgmt	mgmt	NOUN
ftr-447	641	8	.	.	PUNCT
ftr-447	642	1	3d	3d	NUM
ftr-447	642	2	(	(	PUNCT
ftr-447	642	3	bna	bna	PROPN
ftr-447	642	4	)	)	PUNCT
ftr-447	642	5	.	.	PUNCT
ftr-447	643	1	at	at	ADP
ftr-447	643	2	a-30(6	a-30(6	PROPN
ftr-447	643	3	)	)	PUNCT
ftr-447	643	4	(	(	PUNCT
ftr-447	643	5	apr	apr	PROPN
ftr-447	643	6	.	.	PROPN
ftr-447	643	7	28	28	NUM
ftr-447	643	8	,	,	PUNCT
ftr-447	643	9	1997	1997	NUM
ftr-447	643	10	)	)	PUNCT
ftr-447	643	11	.	.	PUNCT
ftr-447	644	1	75	75	NUM
ftr-447	644	2	.	.	PUNCT
ftr-447	645	1	see	see	VERB
ftr-447	645	2	rev	rev	PROPN
ftr-447	645	3	.	.	PROPN
ftr-447	645	4	proc	proc	PROPN
ftr-447	645	5	.	.	PUNCT
ftr-447	646	1	92	92	NUM
ftr-447	646	2	-	-	SYM
ftr-447	646	3	64	64	NUM
ftr-447	646	4	,	,	PUNCT
ftr-447	646	5	1992	1992	NUM
ftr-447	646	6	-	-	SYM
ftr-447	646	7	2	2	NUM
ftr-447	646	8	c.b	c.b	PROPN
ftr-447	646	9	.	.	PROPN
ftr-447	646	10	422	422	NUM
ftr-447	646	11	.	.	PUNCT
ftr-447	647	1	specifically	specifically	ADV
ftr-447	647	2	,	,	PUNCT
ftr-447	647	3	as	as	SCONJ
ftr-447	647	4	discussed	discuss	VERB
ftr-447	647	5	above	above	ADV
ftr-447	647	6	,	,	PUNCT
ftr-447	647	7	rev	rev	PROPN
ftr-447	647	8	.	.	PROPN
ftr-447	647	9	proc	proc	PROPN
ftr-447	647	10	.	.	PUNCT
ftr-447	648	1	92	92	NUM
ftr-447	648	2	-	-	SYM
ftr-447	648	3	64	64	NUM
ftr-447	648	4	relies	rely	VERB
ftr-447	648	5	in	in	ADP
ftr-447	648	6	substance	substance	NOUN
ftr-447	648	7	on	on	ADP
ftr-447	648	8	regs	reg	NOUN
ftr-447	648	9	.	.	PUNCT
ftr-447	649	1	§	§	PROPN
ftr-447	649	2	1.677(a)-i(d	1.677(a)-i(d	NUM
ftr-447	649	3	)	)	PUNCT
ftr-447	649	4	by	by	ADP
ftr-447	649	5	requiring	require	VERB
ftr-447	649	6	that	that	SCONJ
ftr-447	649	7	the	the	DET
ftr-447	649	8	assets	asset	NOUN
ftr-447	649	9	of	of	ADP
ftr-447	649	10	the	the	DET
ftr-447	649	11	trust	trust	NOUN
ftr-447	649	12	be	be	AUX
ftr-447	649	13	available	available	ADJ
ftr-447	649	14	to	to	ADP
ftr-447	649	15	creditors	creditor	NOUN
ftr-447	649	16	of	of	ADP
ftr-447	649	17	the	the	DET
ftr-447	649	18	employer	employer	NOUN
ftr-447	649	19	in	in	ADP
ftr-447	649	20	the	the	DET
ftr-447	649	21	event	event	NOUN
ftr-447	649	22	of	of	ADP
ftr-447	649	23	insolvency	insolvency	NOUN
ftr-447	649	24	.	.	PUNCT
ftr-447	650	1	the	the	DET
ftr-447	650	2	private	private	ADJ
ftr-447	650	3	letter	letter	NOUN
ftr-447	650	4	ruling	rule	VERB
ftr-447	650	5	under	under	ADP
ftr-447	650	6	discussion	discussion	NOUN
ftr-447	650	7	relied	rely	VERB
ftr-447	650	8	instead	instead	ADV
ftr-447	650	9	on	on	ADP
ftr-447	650	10	the	the	DET
ftr-447	650	11	grantor	grantor	NOUN
ftr-447	650	12	's	's	PART
ftr-447	650	13	power	power	NOUN
ftr-447	650	14	to	to	PART
ftr-447	650	15	substitute	substitute	VERB
ftr-447	650	16	trust	trust	NOUN
ftr-447	650	17	property	property	NOUN
ftr-447	650	18	under	under	ADP
ftr-447	650	19	§	§	PROPN
ftr-447	650	20	675(4	675(4	NUM
ftr-447	650	21	)	)	PUNCT
ftr-447	650	22	.	.	PUNCT
ftr-447	651	1	1999	1999	NUM
ftr-447	651	2	]	]	PUNCT
ftr-447	651	3	florida	florida	PROPN
ftr-447	651	4	tax	tax	PROPN
ftr-447	651	5	review	review	NOUN
ftr-447	651	6	"	"	PUNCT
ftr-447	651	7	fundamentally	fundamentally	ADV
ftr-447	651	8	inconsistent	inconsistent	ADJ
ftr-447	651	9	"	"	PUNCT
ftr-447	651	10	holding	hold	VERB
ftr-447	651	11	in	in	ADP
ftr-447	651	12	private	private	ADJ
ftr-447	651	13	letter	letter	NOUN
ftr-447	651	14	ruling	rule	VERB
ftr-447	651	15	93	93	NUM
ftr-447	651	16	-	-	SYM
ftr-447	651	17	02	02	NUM
ftr-447	651	18	-	-	PUNCT
ftr-447	651	19	017	017	NUM
ftr-447	651	20	.	.	PUNCT
ftr-447	652	1	in	in	ADP
ftr-447	652	2	that	that	DET
ftr-447	652	3	ruling	ruling	NOUN
ftr-447	652	4	,	,	PUNCT
ftr-447	652	5	the	the	DET
ftr-447	652	6	service	service	NOUN
ftr-447	652	7	arguably	arguably	ADV
ftr-447	652	8	reaffirmed	reaffirm	VERB
ftr-447	652	9	its	its	PRON
ftr-447	652	10	position	position	NOUN
ftr-447	652	11	that	that	SCONJ
ftr-447	652	12	a	a	DET
ftr-447	652	13	grantor	grantor	NOUN
ftr-447	652	14	-	-	PUNCT
ftr-447	652	15	secular	secular	ADJ
ftr-447	652	16	trust	trust	NOUN
ftr-447	652	17	can	can	AUX
ftr-447	652	18	not	not	PART
ftr-447	652	19	exist	exist	VERB
ftr-447	652	20	.	.	PUNCT
ftr-447	653	1	under	under	ADP
ftr-447	653	2	the	the	DET
ftr-447	653	3	facts	fact	NOUN
ftr-447	653	4	of	of	ADP
ftr-447	653	5	that	that	DET
ftr-447	653	6	private	private	ADJ
ftr-447	653	7	letter	letter	NOUN
ftr-447	653	8	ruling	ruling	NOUN
ftr-447	653	9	,	,	PUNCT
ftr-447	653	10	an	an	DET
ftr-447	653	11	employer	employer	NOUN
ftr-447	653	12	structured	structure	VERB
ftr-447	653	13	a	a	DET
ftr-447	653	14	compensatory	compensatory	ADJ
ftr-447	653	15	trust	trust	NOUN
ftr-447	653	16	so	so	SCONJ
ftr-447	653	17	as	as	SCONJ
ftr-447	653	18	to	to	PART
ftr-447	653	19	require	require	VERB
ftr-447	653	20	the	the	DET
ftr-447	653	21	annual	annual	ADJ
ftr-447	653	22	distribution	distribution	NOUN
ftr-447	653	23	of	of	ADP
ftr-447	653	24	trust	trust	NOUN
ftr-447	653	25	earnings	earning	NOUN
ftr-447	653	26	to	to	ADP
ftr-447	653	27	the	the	DET
ftr-447	653	28	employer	employer	NOUN
ftr-447	653	29	,	,	PUNCT
ftr-447	653	30	but	but	CCONJ
ftr-447	653	31	then	then	ADV
ftr-447	653	32	permitted	permit	VERB
ftr-447	653	33	the	the	DET
ftr-447	653	34	immediate	immediate	ADJ
ftr-447	653	35	recontribution	recontribution	NOUN
ftr-447	653	36	of	of	ADP
ftr-447	653	37	the	the	DET
ftr-447	653	38	earnings	earning	NOUN
ftr-447	653	39	to	to	ADP
ftr-447	653	40	the	the	DET
ftr-447	653	41	trust	trust	NOUN
ftr-447	653	42	as	as	ADP
ftr-447	653	43	an	an	DET
ftr-447	653	44	employer	employer	NOUN
ftr-447	653	45	contribution	contribution	NOUN
ftr-447	653	46	.	.	PUNCT
ftr-447	654	1	under	under	ADP
ftr-447	654	2	section	section	NOUN
ftr-447	654	3	677(a)(2	677(a)(2	NOUN
ftr-447	654	4	)	)	PUNCT
ftr-447	654	5	,	,	PUNCT
ftr-447	654	6	a	a	DET
ftr-447	654	7	grantor	grantor	NOUN
ftr-447	654	8	is	be	AUX
ftr-447	654	9	treated	treat	VERB
ftr-447	654	10	as	as	ADP
ftr-447	654	11	the	the	DET
ftr-447	654	12	owner	owner	NOUN
ftr-447	654	13	of	of	ADP
ftr-447	654	14	any	any	DET
ftr-447	654	15	portion	portion	NOUN
ftr-447	654	16	of	of	ADP
ftr-447	654	17	a	a	DET
ftr-447	654	18	trust	trust	NOUN
ftr-447	654	19	whose	whose	DET
ftr-447	654	20	income	income	NOUN
ftr-447	654	21	,	,	PUNCT
ftr-447	654	22	without	without	ADP
ftr-447	654	23	the	the	DET
ftr-447	654	24	approval	approval	NOUN
ftr-447	654	25	or	or	CCONJ
ftr-447	654	26	consent	consent	NOUN
ftr-447	654	27	of	of	ADP
ftr-447	654	28	any	any	DET
ftr-447	654	29	adverse	adverse	ADJ
ftr-447	654	30	party	party	NOUN
ftr-447	654	31	is	be	AUX
ftr-447	654	32	,	,	PUNCT
ftr-447	654	33	or	or	CCONJ
ftr-447	654	34	in	in	ADP
ftr-447	654	35	the	the	DET
ftr-447	654	36	discretion	discretion	NOUN
ftr-447	654	37	of	of	ADP
ftr-447	654	38	the	the	DET
ftr-447	654	39	grantor	grantor	NOUN
ftr-447	654	40	or	or	CCONJ
ftr-447	654	41	a	a	DET
ftr-447	654	42	nonadverse	nonadverse	ADJ
ftr-447	654	43	party	party	NOUN
ftr-447	654	44	(	(	PUNCT
ftr-447	654	45	or	or	CCONJ
ftr-447	654	46	both	both	PRON
ftr-447	654	47	)	)	PUNCT
ftr-447	654	48	,	,	PUNCT
ftr-447	654	49	may	may	AUX
ftr-447	654	50	be	be	AUX
ftr-447	654	51	held	hold	VERB
ftr-447	654	52	or	or	CCONJ
ftr-447	654	53	accumulated	accumulate	VERB
ftr-447	654	54	for	for	ADP
ftr-447	654	55	future	future	ADJ
ftr-447	654	56	distributions	distribution	NOUN
ftr-447	654	57	to	to	ADP
ftr-447	654	58	the	the	DET
ftr-447	654	59	grantor	grantor	NOUN
ftr-447	654	60	.	.	PUNCT
ftr-447	655	1	even	even	ADV
ftr-447	655	2	though	though	SCONJ
ftr-447	655	3	the	the	DET
ftr-447	655	4	grantor	grantor	NOUN
ftr-447	655	5	of	of	ADP
ftr-447	655	6	the	the	DET
ftr-447	655	7	compensatory	compensatory	ADJ
ftr-447	655	8	trust	trust	NOUN
ftr-447	655	9	in	in	ADP
ftr-447	655	10	the	the	DET
ftr-447	655	11	ruling	ruling	NOUN
ftr-447	655	12	maintained	maintain	VERB
ftr-447	655	13	this	this	DET
ftr-447	655	14	right	right	NOUN
ftr-447	655	15	,	,	PUNCT
ftr-447	655	16	the	the	DET
ftr-447	655	17	service	service	NOUN
ftr-447	655	18	flatly	flatly	ADV
ftr-447	655	19	denied	deny	VERB
ftr-447	655	20	ruling	rule	VERB
ftr-447	655	21	that	that	SCONJ
ftr-447	655	22	the	the	DET
ftr-447	655	23	employer	employer	NOUN
ftr-447	655	24	-	-	PUNCT
ftr-447	655	25	grantor	grantor	NOUN
ftr-447	655	26	be	be	AUX
ftr-447	655	27	treated	treat	VERB
ftr-447	655	28	as	as	ADP
ftr-447	655	29	an	an	DET
ftr-447	655	30	owner	owner	NOUN
ftr-447	655	31	of	of	ADP
ftr-447	655	32	the	the	DET
ftr-447	655	33	trust	trust	NOUN
ftr-447	655	34	for	for	ADP
ftr-447	655	35	purposes	purpose	NOUN
ftr-447	655	36	of	of	ADP
ftr-447	655	37	subpart	subpart	NOUN
ftr-447	655	38	e	e	NOUN
ftr-447	655	39	of	of	ADP
ftr-447	655	40	subchapter	subchapter	NOUN
ftr-447	655	41	j.	j.	PROPN
ftr-447	655	42	furthermore	furthermore	PROPN
ftr-447	655	43	,	,	PUNCT
ftr-447	655	44	the	the	DET
ftr-447	655	45	1993	1993	NUM
ftr-447	655	46	ruling	ruling	NOUN
ftr-447	655	47	appeared	appear	VERB
ftr-447	655	48	to	to	PART
ftr-447	655	49	articulate	articulate	VERB
ftr-447	655	50	the	the	DET
ftr-447	655	51	steps	step	NOUN
ftr-447	655	52	which	which	PRON
ftr-447	655	53	will	will	AUX
ftr-447	655	54	affirmatively	affirmatively	ADV
ftr-447	655	55	result	result	VERB
ftr-447	655	56	in	in	ADP
ftr-447	655	57	section	section	NOUN
ftr-447	655	58	402(b	402(b	PROPN
ftr-447	655	59	)	)	PUNCT
ftr-447	655	60	treatment	treatment	NOUN
ftr-447	655	61	:	:	PUNCT
ftr-447	655	62	under	under	ADP
ftr-447	655	63	the	the	DET
ftr-447	655	64	terms	term	NOUN
ftr-447	655	65	of	of	ADP
ftr-447	655	66	the	the	DET
ftr-447	655	67	plan	plan	NOUN
ftr-447	655	68	and	and	CCONJ
ftr-447	655	69	the	the	DET
ftr-447	655	70	trust	trust	NOUN
ftr-447	655	71	agreement	agreement	NOUN
ftr-447	655	72	,	,	PUNCT
ftr-447	655	73	[	[	X
ftr-447	655	74	employer	employer	NOUN
ftr-447	655	75	]	]	PUNCT
ftr-447	655	76	...	...	PUNCT
ftr-447	655	77	and	and	CCONJ
ftr-447	655	78	its	its	PRON
ftr-447	655	79	affiliates	affiliate	NOUN
ftr-447	655	80	will	will	AUX
ftr-447	655	81	make	make	VERB
ftr-447	655	82	irrevocable	irrevocable	ADJ
ftr-447	655	83	contributions	contribution	NOUN
ftr-447	655	84	to	to	ADP
ftr-447	655	85	the	the	DET
ftr-447	655	86	trust	trust	NOUN
ftr-447	655	87	for	for	ADP
ftr-447	655	88	the	the	DET
ftr-447	655	89	exclusive	exclusive	ADJ
ftr-447	655	90	purpose	purpose	NOUN
ftr-447	655	91	of	of	ADP
ftr-447	655	92	providing	provide	VERB
ftr-447	655	93	benefits	benefit	NOUN
ftr-447	655	94	under	under	ADP
ftr-447	655	95	the	the	DET
ftr-447	655	96	plan	plan	NOUN
ftr-447	655	97	to	to	ADP
ftr-447	655	98	participating	participate	VERB
ftr-447	655	99	employees	employee	NOUN
ftr-447	655	100	and	and	CCONJ
ftr-447	655	101	their	their	PRON
ftr-447	655	102	beneficiaries	beneficiary	NOUN
ftr-447	655	103	.	.	PUNCT
ftr-447	656	1	the	the	DET
ftr-447	656	2	trust	trust	NOUN
ftr-447	656	3	's	's	PART
ftr-447	656	4	assets	asset	NOUN
ftr-447	656	5	are	be	AUX
ftr-447	656	6	not	not	PART
ftr-447	656	7	subject	subject	ADJ
ftr-447	656	8	to	to	ADP
ftr-447	656	9	the	the	DET
ftr-447	656	10	claims	claim	NOUN
ftr-447	656	11	of	of	ADP
ftr-447	656	12	[	[	PUNCT
ftr-447	656	13	the	the	DET
ftr-447	656	14	employer	employer	NOUN
ftr-447	656	15	's	's	PART
ftr-447	656	16	]	]	PUNCT
ftr-447	656	17	...	...	PUNCT
ftr-447	656	18	or	or	CCONJ
ftr-447	656	19	its	its	PRON
ftr-447	656	20	affiliates	affiliate	NOUN
ftr-447	656	21	'	'	PART
ftr-447	656	22	creditors	creditor	NOUN
ftr-447	656	23	,	,	PUNCT
ftr-447	656	24	and	and	CCONJ
ftr-447	656	25	the	the	DET
ftr-447	656	26	trust	trust	NOUN
ftr-447	656	27	is	be	AUX
ftr-447	656	28	not	not	PART
ftr-447	656	29	exempt	exempt	ADJ
ftr-447	656	30	from	from	ADP
ftr-447	656	31	tax	tax	NOUN
ftr-447	656	32	under	under	ADP
ftr-447	656	33	section	section	NOUN
ftr-447	656	34	501(a	501(a	PROPN
ftr-447	656	35	)	)	PUNCT
ftr-447	656	36	of	of	ADP
ftr-447	656	37	the	the	DET
ftr-447	656	38	code	code	NOUN
ftr-447	656	39	.	.	PUNCT
ftr-447	657	1	accordingly	accordingly	ADV
ftr-447	657	2	,	,	PUNCT
ftr-447	657	3	the	the	DET
ftr-447	657	4	rules	rule	NOUN
ftr-447	657	5	of	of	ADP
ftr-447	657	6	section	section	NOUN
ftr-447	657	7	402(b	402(b	PROPN
ftr-447	657	8	)	)	PUNCT
ftr-447	657	9	govern	govern	VERB
ftr-447	657	10	the	the	DET
ftr-447	657	11	taxation	taxation	NOUN
ftr-447	657	12	to	to	ADP
ftr-447	657	13	participating	participate	VERB
ftr-447	657	14	employees	employee	NOUN
ftr-447	657	15	of	of	ADP
ftr-447	657	16	employer	employer	NOUN
ftr-447	657	17	contributions	contribution	NOUN
ftr-447	657	18	to	to	ADP
ftr-447	657	19	the	the	DET
ftr-447	657	20	trust.76	trust.76	PROPN
ftr-447	657	21	additionally	additionally	ADV
ftr-447	657	22	,	,	PUNCT
ftr-447	657	23	while	while	SCONJ
ftr-447	657	24	the	the	DET
ftr-447	657	25	service	service	NOUN
ftr-447	657	26	in	in	ADP
ftr-447	657	27	private	private	ADJ
ftr-447	657	28	letter	letter	NOUN
ftr-447	657	29	ruling	rule	VERB
ftr-447	657	30	98	98	NUM
ftr-447	657	31	-	-	SYM
ftr-447	657	32	10	10	NUM
ftr-447	657	33	-	-	PUNCT
ftr-447	657	34	005	005	NUM
ftr-447	657	35	approved	approve	VERB
ftr-447	657	36	the	the	DET
ftr-447	657	37	use	use	NOUN
ftr-447	657	38	of	of	ADP
ftr-447	657	39	a	a	DET
ftr-447	657	40	"	"	PUNCT
ftr-447	657	41	three	three	NUM
ftr-447	657	42	party	party	NOUN
ftr-447	657	43	"	"	PUNCT
ftr-447	657	44	nonqualified	nonqualifie	VERB
ftr-447	657	45	deferred	defer	VERB
ftr-447	657	46	compensation	compensation	NOUN
ftr-447	657	47	arrangement	arrangement	NOUN
ftr-447	657	48	,	,	PUNCT
ftr-447	657	49	which	which	PRON
ftr-447	657	50	it	it	PRON
ftr-447	657	51	treated	treat	VERB
ftr-447	657	52	as	as	ADP
ftr-447	657	53	a	a	DET
ftr-447	657	54	grantor	grantor	NOUN
ftr-447	657	55	trust	trust	NOUN
ftr-447	657	56	,	,	PUNCT
ftr-447	657	57	the	the	DET
ftr-447	657	58	service	service	NOUN
ftr-447	657	59	squarely	squarely	ADV
ftr-447	657	60	noted	note	VERB
ftr-447	657	61	that	that	SCONJ
ftr-447	657	62	it	it	PRON
ftr-447	657	63	was	be	AUX
ftr-447	657	64	not	not	PART
ftr-447	657	65	expressing	express	VERB
ftr-447	657	66	any	any	DET
ftr-447	657	67	opinion	opinion	NOUN
ftr-447	657	68	as	as	ADP
ftr-447	657	69	to	to	ADP
ftr-447	657	70	the	the	DET
ftr-447	657	71	tax	tax	NOUN
ftr-447	657	72	consequences	consequence	NOUN
ftr-447	657	73	of	of	ADP
ftr-447	657	74	the	the	DET
ftr-447	657	75	arrangement	arrangement	NOUN
ftr-447	657	76	under	under	ADP
ftr-447	657	77	section	section	NOUN
ftr-447	657	78	402(b	402(b	PROPN
ftr-447	657	79	)	)	PUNCT
ftr-447	657	80	.	.	PUNCT
ftr-447	658	1	under	under	ADP
ftr-447	658	2	this	this	DET
ftr-447	658	3	arrangement	arrangement	NOUN
ftr-447	658	4	,	,	PUNCT
ftr-447	658	5	a	a	DET
ftr-447	658	6	tax	tax	NOUN
ftr-447	658	7	exempt	exempt	ADJ
ftr-447	658	8	entity	entity	NOUN
ftr-447	658	9	deferred	defer	VERB
ftr-447	658	10	service	service	NOUN
ftr-447	658	11	fees	fee	NOUN
ftr-447	658	12	owed	owe	VERB
ftr-447	658	13	by	by	ADP
ftr-447	658	14	it	it	PRON
ftr-447	658	15	to	to	ADP
ftr-447	658	16	another	another	DET
ftr-447	658	17	entity	entity	NOUN
ftr-447	658	18	by	by	ADP
ftr-447	658	19	contributing	contribute	VERB
ftr-447	658	20	the	the	DET
ftr-447	658	21	fees	fee	NOUN
ftr-447	658	22	to	to	ADP
ftr-447	658	23	a	a	DET
ftr-447	658	24	trust	trust	NOUN
ftr-447	658	25	over	over	ADP
ftr-447	658	26	which	which	PRON
ftr-447	658	27	it	it	PRON
ftr-447	658	28	maintained	maintain	VERB
ftr-447	658	29	a	a	DET
ftr-447	658	30	grantor	grantor	NOUN
ftr-447	658	31	power	power	NOUN
ftr-447	658	32	.	.	PUNCT
ftr-447	659	1	the	the	DET
ftr-447	659	2	assets	asset	NOUN
ftr-447	659	3	of	of	ADP
ftr-447	659	4	the	the	DET
ftr-447	659	5	trust	trust	NOUN
ftr-447	659	6	were	be	AUX
ftr-447	659	7	not	not	PART
ftr-447	659	8	reachable	reachable	ADJ
ftr-447	659	9	by	by	ADP
ftr-447	659	10	creditors	creditor	NOUN
ftr-447	659	11	of	of	ADP
ftr-447	659	12	either	either	CCONJ
ftr-447	659	13	the	the	DET
ftr-447	659	14	tax	tax	NOUN
ftr-447	659	15	exempt	exempt	ADJ
ftr-447	659	16	entity	entity	NOUN
ftr-447	659	17	or	or	CCONJ
ftr-447	659	18	the	the	DET
ftr-447	659	19	service	service	NOUN
ftr-447	659	20	provider	provider	NOUN
ftr-447	659	21	entity	entity	NOUN
ftr-447	659	22	.	.	PUNCT
ftr-447	660	1	since	since	SCONJ
ftr-447	660	2	the	the	DET
ftr-447	660	3	grantor	grantor	NOUN
ftr-447	660	4	was	be	AUX
ftr-447	660	5	a	a	DET
ftr-447	660	6	tax	tax	NOUN
ftr-447	660	7	-	-	PUNCT
ftr-447	660	8	exempt	exempt	ADJ
ftr-447	660	9	entity	entity	NOUN
ftr-447	660	10	,	,	PUNCT
ftr-447	660	11	no	no	DET
ftr-447	660	12	tax	tax	NOUN
ftr-447	660	13	was	be	AUX
ftr-447	660	14	ever	ever	ADV
ftr-447	660	15	paid	pay	VERB
ftr-447	660	16	on	on	ADP
ftr-447	660	17	the	the	DET
ftr-447	660	18	trust	trust	NOUN
ftr-447	660	19	's	's	PART
ftr-447	660	20	earnings	earning	NOUN
ftr-447	660	21	,	,	PUNCT
ftr-447	660	22	and	and	CCONJ
ftr-447	660	23	the	the	DET
ftr-447	660	24	trust	trust	NOUN
ftr-447	660	25	assets	asset	NOUN
ftr-447	660	26	became	become	VERB
ftr-447	660	27	taxable	taxable	ADJ
ftr-447	660	28	to	to	ADP
ftr-447	660	29	the	the	DET
ftr-447	660	30	beneficiary	beneficiary	NOUN
ftr-447	660	31	entity	entity	NOUN
ftr-447	660	32	only	only	ADV
ftr-447	660	33	when	when	SCONJ
ftr-447	660	34	there	there	PRON
ftr-447	660	35	was	be	VERB
ftr-447	660	36	no	no	DET
ftr-447	660	37	substantial	substantial	ADJ
ftr-447	660	38	risk	risk	NOUN
ftr-447	660	39	of	of	ADP
ftr-447	660	40	forfeiture	forfeiture	NOUN
ftr-447	660	41	and	and	CCONJ
ftr-447	660	42	the	the	DET
ftr-447	660	43	trust	trust	NOUN
ftr-447	660	44	property	property	NOUN
ftr-447	660	45	was	be	AUX
ftr-447	660	46	paid	pay	VERB
ftr-447	660	47	to	to	ADP
ftr-447	660	48	the	the	DET
ftr-447	660	49	beneficiary	beneficiary	NOUN
ftr-447	660	50	entity	entity	NOUN
ftr-447	660	51	.	.	PUNCT
ftr-447	661	1	the	the	DET
ftr-447	661	2	beneficiary	beneficiary	NOUN
ftr-447	661	3	entity	entity	NOUN
ftr-447	661	4	then	then	ADV
ftr-447	661	5	used	use	VERB
ftr-447	661	6	the	the	DET
ftr-447	661	7	distributed	distribute	VERB
ftr-447	661	8	assets	asset	NOUN
ftr-447	661	9	,	,	PUNCT
ftr-447	661	10	which	which	PRON
ftr-447	661	11	it	it	PRON
ftr-447	661	12	held	hold	VERB
ftr-447	661	13	in	in	ADP
ftr-447	661	14	its	its	PRON
ftr-447	661	15	general	general	ADJ
ftr-447	661	16	account	account	NOUN
ftr-447	661	17	,	,	PUNCT
ftr-447	661	18	to	to	PART
ftr-447	661	19	pay	pay	VERB
ftr-447	661	20	76	76	NUM
ftr-447	661	21	.	.	PUNCT
ftr-447	662	1	priv	priv	NOUN
ftr-447	662	2	.	.	PUNCT
ftr-447	663	1	ltr	ltr	PROPN
ftr-447	663	2	.	.	PUNCT
ftr-447	663	3	rul	rul	PROPN
ftr-447	663	4	.	.	PUNCT
ftr-447	664	1	93	93	NUM
ftr-447	664	2	-	-	NUM
ftr-447	664	3	02	02	NUM
ftr-447	664	4	-	-	PUNCT
ftr-447	664	5	017	017	NUM
ftr-447	664	6	(	(	PUNCT
ftr-447	664	7	jan	jan	PROPN
ftr-447	664	8	.	.	PROPN
ftr-447	664	9	15	15	NUM
ftr-447	664	10	,	,	PUNCT
ftr-447	664	11	1993	1993	NUM
ftr-447	664	12	)	)	PUNCT
ftr-447	664	13	(	(	PUNCT
ftr-447	664	14	emphasis	emphasis	NOUN
ftr-447	664	15	added	add	VERB
ftr-447	664	16	)	)	PUNCT
ftr-447	664	17	.	.	PUNCT
ftr-447	665	1	[	[	X
ftr-447	665	2	vol	vol	NOUN
ftr-447	665	3	4:6	4:6	NUM
ftr-447	665	4	recent	recent	ADJ
ftr-447	665	5	changes	change	NOUN
ftr-447	665	6	for	for	ADP
ftr-447	665	7	foreign	foreign	ADJ
ftr-447	665	8	compensatory	compensatory	ADJ
ftr-447	665	9	tnsts	tnst	NOUN
ftr-447	665	10	deferred	defer	VERB
ftr-447	665	11	compensation	compensation	NOUN
ftr-447	665	12	obligations	obligation	NOUN
ftr-447	665	13	owed	owe	VERB
ftr-447	665	14	to	to	ADP
ftr-447	665	15	its	its	PRON
ftr-447	665	16	employees	employee	NOUN
ftr-447	665	17	.	.	PUNCT
ftr-447	666	1	while	while	SCONJ
ftr-447	666	2	under	under	ADP
ftr-447	666	3	the	the	DET
ftr-447	666	4	trust	trust	NOUN
ftr-447	666	5	in	in	ADP
ftr-447	666	6	question	question	NOUN
ftr-447	666	7	,	,	PUNCT
ftr-447	666	8	it	it	PRON
ftr-447	666	9	was	be	AUX
ftr-447	666	10	the	the	DET
ftr-447	666	11	employer	employer	NOUN
ftr-447	666	12	that	that	PRON
ftr-447	666	13	was	be	AUX
ftr-447	666	14	viewed	view	VERB
ftr-447	666	15	as	as	ADP
ftr-447	666	16	the	the	DET
ftr-447	666	17	beneficiary	beneficiary	NOUN
ftr-447	666	18	,	,	PUNCT
ftr-447	666	19	and	and	CCONJ
ftr-447	666	20	not	not	PART
ftr-447	666	21	the	the	DET
ftr-447	666	22	contributor	contributor	NOUN
ftr-447	666	23	,	,	PUNCT
ftr-447	666	24	as	as	SCONJ
ftr-447	666	25	noted	note	VERB
ftr-447	666	26	above	above	ADV
ftr-447	666	27	,	,	PUNCT
ftr-447	666	28	the	the	DET
ftr-447	666	29	service	service	NOUN
ftr-447	666	30	has	have	AUX
ftr-447	666	31	broadly	broadly	ADV
ftr-447	666	32	construed	construe	VERB
ftr-447	666	33	the	the	DET
ftr-447	666	34	application	application	NOUN
ftr-447	666	35	of	of	ADP
ftr-447	666	36	section	section	NOUN
ftr-447	666	37	402(b	402(b	PROPN
ftr-447	666	38	)	)	PUNCT
ftr-447	666	39	to	to	ADP
ftr-447	666	40	funding	funding	NOUN
ftr-447	666	41	arrangements	arrangement	NOUN
ftr-447	666	42	involving	involve	VERB
ftr-447	666	43	deferred	defer	VERB
ftr-447	666	44	compensation	compensation	NOUN
ftr-447	666	45	.	.	PUNCT
ftr-447	667	1	thus	thus	ADV
ftr-447	667	2	,	,	PUNCT
ftr-447	667	3	especially	especially	ADV
ftr-447	667	4	since	since	SCONJ
ftr-447	667	5	the	the	DET
ftr-447	667	6	service	service	NOUN
ftr-447	667	7	raised	raise	VERB
ftr-447	667	8	the	the	DET
ftr-447	667	9	possible	possible	ADJ
ftr-447	667	10	application	application	NOUN
ftr-447	667	11	of	of	ADP
ftr-447	667	12	section	section	NOUN
ftr-447	667	13	402(b	402(b	PROPN
ftr-447	667	14	)	)	PUNCT
ftr-447	667	15	in	in	ADP
ftr-447	667	16	this	this	DET
ftr-447	667	17	case	case	NOUN
ftr-447	667	18	,	,	PUNCT
ftr-447	667	19	it	it	PRON
ftr-447	667	20	may	may	AUX
ftr-447	667	21	be	be	AUX
ftr-447	667	22	potentially	potentially	ADV
ftr-447	667	23	instructive	instructive	ADJ
ftr-447	667	24	.	.	PUNCT
ftr-447	668	1	however	however	ADV
ftr-447	668	2	,	,	PUNCT
ftr-447	668	3	it	it	PRON
ftr-447	668	4	may	may	AUX
ftr-447	668	5	be	be	AUX
ftr-447	668	6	difficult	difficult	ADJ
ftr-447	668	7	to	to	PART
ftr-447	668	8	envision	envision	VERB
ftr-447	668	9	the	the	DET
ftr-447	668	10	application	application	NOUN
ftr-447	668	11	of	of	ADP
ftr-447	668	12	section	section	NOUN
ftr-447	668	13	402(b	402(b	PROPN
ftr-447	668	14	)	)	PUNCT
ftr-447	668	15	to	to	ADP
ftr-447	668	16	this	this	DET
ftr-447	668	17	particular	particular	ADJ
ftr-447	668	18	trust	trust	NOUN
ftr-447	668	19	arrangement	arrangement	NOUN
ftr-447	668	20	since	since	SCONJ
ftr-447	668	21	the	the	DET
ftr-447	668	22	employer	employer	NOUN
ftr-447	668	23	never	never	ADV
ftr-447	668	24	makes	make	VERB
ftr-447	668	25	any	any	DET
ftr-447	668	26	contribution	contribution	NOUN
ftr-447	668	27	to	to	ADP
ftr-447	668	28	the	the	DET
ftr-447	668	29	trust	trust	NOUN
ftr-447	668	30	and	and	CCONJ
ftr-447	668	31	the	the	DET
ftr-447	668	32	statutory	statutory	ADJ
ftr-447	668	33	language	language	NOUN
ftr-447	668	34	of	of	ADP
ftr-447	668	35	section	section	NOUN
ftr-447	668	36	402(b)(1	402(b)(1	NUM
ftr-447	668	37	)	)	PUNCT
ftr-447	668	38	requires	require	VERB
ftr-447	668	39	an	an	DET
ftr-447	668	40	employer	employer	NOUN
ftr-447	668	41	contribution	contribution	NOUN
ftr-447	668	42	.	.	PUNCT
ftr-447	669	1	2	2	X
ftr-447	669	2	.	.	NUM
ftr-447	669	3	proposed	propose	VERB
ftr-447	669	4	regulations	regulation	NOUN
ftr-447	669	5	the	the	DET
ftr-447	669	6	proposed	propose	VERB
ftr-447	669	7	regulations	regulation	NOUN
ftr-447	669	8	may	may	AUX
ftr-447	669	9	now	now	ADV
ftr-447	669	10	speak	speak	VERB
ftr-447	669	11	directly	directly	ADV
ftr-447	669	12	to	to	ADP
ftr-447	669	13	the	the	DET
ftr-447	669	14	ongoing	ongoing	ADJ
ftr-447	669	15	non	non	ADJ
ftr-447	669	16	-	-	ADJ
ftr-447	669	17	rabbi	rabbi	ADJ
ftr-447	669	18	grantor	grantor	NOUN
ftr-447	669	19	-	-	PUNCT
ftr-447	669	20	secular	secular	ADJ
ftr-447	669	21	compensatory	compensatory	ADJ
ftr-447	669	22	trust	trust	NOUN
ftr-447	669	23	debate	debate	NOUN
ftr-447	669	24	discussed	discuss	VERB
ftr-447	669	25	above	above	ADV
ftr-447	669	26	.	.	PUNCT
ftr-447	670	1	proposed	propose	VERB
ftr-447	670	2	regulations	regulation	NOUN
ftr-447	670	3	section	section	VERB
ftr-447	670	4	1.671	1.671	NUM
ftr-447	670	5	-	-	SYM
ftr-447	670	6	1(g	1(g	NUM
ftr-447	670	7	)	)	PUNCT
ftr-447	670	8	in	in	ADP
ftr-447	670	9	the	the	DET
ftr-447	670	10	domestic	domestic	ADJ
ftr-447	670	11	trust	trust	NOUN
ftr-447	670	12	context	context	NOUN
ftr-447	670	13	now	now	ADV
ftr-447	670	14	states	state	VERB
ftr-447	670	15	:	:	PUNCT
ftr-447	670	16	an	an	DET
ftr-447	670	17	employer	employer	NOUN
ftr-447	670	18	is	be	AUX
ftr-447	670	19	not	not	PART
ftr-447	670	20	treated	treat	VERB
ftr-447	670	21	as	as	ADP
ftr-447	670	22	an	an	DET
ftr-447	670	23	owner	owner	NOUN
ftr-447	670	24	of	of	ADP
ftr-447	670	25	any	any	DET
ftr-447	670	26	portion	portion	NOUN
ftr-447	670	27	of	of	ADP
ftr-447	670	28	a	a	DET
ftr-447	670	29	nonexempt	nonexempt	ADJ
ftr-447	670	30	employees	employee	NOUN
ftr-447	670	31	'	'	PART
ftr-447	670	32	trust	trust	NOUN
ftr-447	670	33	described	describe	VERB
ftr-447	670	34	in	in	ADP
ftr-447	670	35	section	section	NOUN
ftr-447	670	36	402(b	402(b	PROPN
ftr-447	670	37	)	)	PUNCT
ftr-447	670	38	that	that	PRON
ftr-447	670	39	is	be	AUX
ftr-447	670	40	part	part	NOUN
ftr-447	670	41	of	of	ADP
ftr-447	670	42	a	a	DET
ftr-447	670	43	deferred	defer	VERB
ftr-447	670	44	compensation	compensation	NOUN
ftr-447	670	45	plan	plan	NOUN
ftr-447	670	46	and	and	CCONJ
ftr-447	670	47	that	that	PRON
ftr-447	670	48	is	be	AUX
ftr-447	670	49	not	not	PART
ftr-447	670	50	a	a	DET
ftr-447	670	51	foreign	foreign	ADJ
ftr-447	670	52	trust	trust	NOUN
ftr-447	670	53	within	within	ADP
ftr-447	670	54	the	the	DET
ftr-447	670	55	meaning	meaning	NOUN
ftr-447	670	56	of	of	ADP
ftr-447	670	57	section	section	NOUN
ftr-447	670	58	7701(a)(31	7701(a)(31	NUM
ftr-447	670	59	)	)	PUNCT
ftr-447	670	60	,	,	PUNCT
ftr-447	670	61	regardless	regardless	ADV
ftr-447	670	62	of	of	ADP
ftr-447	670	63	whether	whether	SCONJ
ftr-447	670	64	the	the	DET
ftr-447	670	65	employer	employer	NOUN
ftr-447	670	66	has	have	AUX
ftr-447	670	67	a	a	DET
ftr-447	670	68	power	power	NOUN
ftr-447	670	69	or	or	CCONJ
ftr-447	670	70	interest	interest	NOUN
ftr-447	670	71	described	describe	VERB
ftr-447	670	72	in	in	ADP
ftr-447	670	73	sections	section	NOUN
ftr-447	670	74	673	673	NUM
ftr-447	670	75	through	through	ADP
ftr-447	670	76	677	677	NUM
ftr-447	670	77	over	over	ADP
ftr-447	670	78	any	any	DET
ftr-447	670	79	portion	portion	NOUN
ftr-447	670	80	of	of	ADP
ftr-447	670	81	the	the	DET
ftr-447	670	82	trust	trust	NOUN
ftr-447	670	83	.	.	PUNCT
ftr-447	670	84	'	'	PUNCT
ftr-447	671	1	moreover	moreover	ADV
ftr-447	671	2	,	,	PUNCT
ftr-447	671	3	as	as	SCONJ
ftr-447	671	4	described	describe	VERB
ftr-447	671	5	above	above	ADV
ftr-447	671	6	,	,	PUNCT
ftr-447	671	7	proposed	propose	VERB
ftr-447	671	8	regulations	regulation	NOUN
ftr-447	671	9	section	section	NOUN
ftr-447	671	10	1.671	1.671	NUM
ftr-447	671	11	-1	-1	SYM
ftr-447	671	12	(	(	PUNCT
ftr-447	671	13	h	h	NOUN
ftr-447	671	14	)	)	PUNCT
ftr-447	671	15	in	in	ADP
ftr-447	671	16	the	the	DET
ftr-447	671	17	foreign	foreign	ADJ
ftr-447	671	18	trust	trust	NOUN
ftr-447	671	19	context	context	NOUN
ftr-447	671	20	states	state	NOUN
ftr-447	671	21	:	:	PUNCT
ftr-447	671	22	except	except	SCONJ
ftr-447	671	23	as	as	SCONJ
ftr-447	671	24	provided	provide	VERB
ftr-447	671	25	under	under	ADP
ftr-447	671	26	section	section	NOUN
ftr-447	671	27	679	679	NUM
ftr-447	671	28	or	or	CCONJ
ftr-447	671	29	as	as	SCONJ
ftr-447	671	30	provided	provide	VERB
ftr-447	671	31	under	under	ADP
ftr-447	671	32	this	this	DET
ftr-447	671	33	paragraph	paragraph	NOUN
ftr-447	671	34	(	(	PUNCT
ftr-447	671	35	h)(1	h)(1	PROPN
ftr-447	671	36	)	)	PUNCT
ftr-447	671	37	,	,	PUNCT
ftr-447	671	38	an	an	DET
ftr-447	671	39	employer	employer	NOUN
ftr-447	671	40	is	be	AUX
ftr-447	671	41	not	not	PART
ftr-447	671	42	treated	treat	VERB
ftr-447	671	43	as	as	ADP
ftr-447	671	44	an	an	DET
ftr-447	671	45	owner	owner	NOUN
ftr-447	671	46	of	of	ADP
ftr-447	671	47	any	any	DET
ftr-447	671	48	portion	portion	NOUN
ftr-447	671	49	of	of	ADP
ftr-447	671	50	a	a	DET
ftr-447	671	51	foreign	foreign	ADJ
ftr-447	671	52	employees	employee	NOUN
ftr-447	671	53	'	'	PART
ftr-447	671	54	trust	trust	NOUN
ftr-447	671	55	(	(	PUNCT
ftr-447	671	56	as	as	SCONJ
ftr-447	671	57	defined	define	VERB
ftr-447	671	58	in	in	ADP
ftr-447	671	59	paragraph	paragraph	NOUN
ftr-447	671	60	(	(	PUNCT
ftr-447	671	61	h)(2	h)(2	NOUN
ftr-447	671	62	)	)	PUNCT
ftr-447	671	63	of	of	ADP
ftr-447	671	64	this	this	DET
ftr-447	671	65	section	section	NOUN
ftr-447	671	66	)	)	PUNCT
ftr-447	671	67	,	,	PUNCT
ftr-447	671	68	regardless	regardless	ADV
ftr-447	671	69	of	of	ADP
ftr-447	671	70	whether	whether	SCONJ
ftr-447	671	71	the	the	DET
ftr-447	671	72	employer	employer	NOUN
ftr-447	671	73	has	have	AUX
ftr-447	671	74	a	a	DET
ftr-447	671	75	power	power	NOUN
ftr-447	671	76	or	or	CCONJ
ftr-447	671	77	interest	interest	NOUN
ftr-447	671	78	described	describe	VERB
ftr-447	671	79	in	in	ADP
ftr-447	671	80	sections	section	NOUN
ftr-447	671	81	673	673	NUM
ftr-447	671	82	through	through	ADP
ftr-447	671	83	677	677	NUM
ftr-447	671	84	over	over	ADP
ftr-447	671	85	any	any	DET
ftr-447	671	86	portion	portion	NOUN
ftr-447	671	87	of	of	ADP
ftr-447	671	88	the	the	DET
ftr-447	671	89	trust.78	trust.78	NOUN
ftr-447	671	90	proposed	propose	VERB
ftr-447	671	91	regulations	regulation	NOUN
ftr-447	671	92	section	section	VERB
ftr-447	671	93	1.671	1.671	NUM
ftr-447	671	94	-	-	PUNCT
ftr-447	671	95	1(h)(2	1(h)(2	NUM
ftr-447	671	96	)	)	PUNCT
ftr-447	671	97	defines	define	VERB
ftr-447	671	98	a	a	DET
ftr-447	671	99	"	"	PUNCT
ftr-447	671	100	foreign	foreign	ADJ
ftr-447	671	101	employees	employee	NOUN
ftr-447	671	102	'	'	PART
ftr-447	671	103	trust	trust	NOUN
ftr-447	671	104	"	"	PUNCT
ftr-447	671	105	for	for	ADP
ftr-447	671	106	these	these	DET
ftr-447	671	107	purposes	purpose	NOUN
ftr-447	671	108	as	as	ADP
ftr-447	671	109	"	"	PUNCT
ftr-447	671	110	a	a	DET
ftr-447	671	111	nonexempt	nonexempt	ADJ
ftr-447	671	112	employees	employee	NOUN
ftr-447	671	113	'	'	PART
ftr-447	671	114	trust	trust	NOUN
ftr-447	671	115	described	describe	VERB
ftr-447	671	116	in	in	ADP
ftr-447	671	117	77	77	NUM
ftr-447	671	118	.	.	PUNCT
ftr-447	672	1	prop	prop	NOUN
ftr-447	672	2	.	.	PUNCT
ftr-447	672	3	regs	regs	PROPN
ftr-447	672	4	.	.	PUNCT
ftr-447	673	1	§	§	PROPN
ftr-447	673	2	1.671	1.671	NUM
ftr-447	673	3	-	-	PUNCT
ftr-447	673	4	1(g)(1	1(g)(1	NUM
ftr-447	673	5	)	)	PUNCT
ftr-447	673	6	(	(	PUNCT
ftr-447	673	7	emphasis	emphasis	NOUN
ftr-447	673	8	added	add	VERB
ftr-447	673	9	)	)	PUNCT
ftr-447	673	10	.	.	PUNCT
ftr-447	674	1	78	78	NUM
ftr-447	674	2	.	.	PUNCT
ftr-447	675	1	prop	prop	NOUN
ftr-447	675	2	.	.	PUNCT
ftr-447	675	3	regs	regs	PROPN
ftr-447	675	4	.	.	PUNCT
ftr-447	676	1	§	§	PROPN
ftr-447	676	2	1.671	1.671	NUM
ftr-447	676	3	-	-	PUNCT
ftr-447	676	4	1(h)(1	1(h)(1	NUM
ftr-447	676	5	)	)	PUNCT
ftr-447	676	6	(	(	PUNCT
ftr-447	676	7	emphasis	emphasis	NOUN
ftr-447	676	8	added	add	VERB
ftr-447	676	9	)	)	PUNCT
ftr-447	676	10	.	.	PUNCT
ftr-447	677	1	19991	19991	NUM
ftr-447	678	1	florida	florida	PROPN
ftr-447	678	2	tax	tax	PROPN
ftr-447	678	3	review	review	NOUN
ftr-447	678	4	section	section	NOUN
ftr-447	678	5	402(b	402(b	PROPN
ftr-447	678	6	)	)	PUNCT
ftr-447	678	7	that	that	PRON
ftr-447	678	8	is	be	AUX
ftr-447	678	9	part	part	NOUN
ftr-447	678	10	of	of	ADP
ftr-447	678	11	a	a	DET
ftr-447	678	12	deferred	defer	VERB
ftr-447	678	13	compensation	compensation	NOUN
ftr-447	678	14	plan	plan	NOUN
ftr-447	678	15	,	,	PUNCT
ftr-447	678	16	and	and	CCONJ
ftr-447	678	17	that	that	PRON
ftr-447	678	18	is	be	AUX
ftr-447	678	19	a	a	DET
ftr-447	678	20	foreign	foreign	ADJ
ftr-447	678	21	trust	trust	NOUN
ftr-447	678	22	within	within	ADP
ftr-447	678	23	the	the	DET
ftr-447	678	24	meaning	meaning	NOUN
ftr-447	678	25	of	of	ADP
ftr-447	678	26	section	section	NOUN
ftr-447	678	27	7701(a)(3	7701(a)(3	NUM
ftr-447	678	28	1).'79	1).'79	NUM
ftr-447	678	29	read	read	VERB
ftr-447	678	30	broadly	broadly	ADV
ftr-447	678	31	,	,	PUNCT
ftr-447	678	32	therefore	therefore	ADV
ftr-447	678	33	,	,	PUNCT
ftr-447	678	34	the	the	DET
ftr-447	678	35	proposed	propose	VERB
ftr-447	678	36	regulations	regulation	NOUN
ftr-447	678	37	pack	pack	VERB
ftr-447	678	38	some	some	DET
ftr-447	678	39	powerful	powerful	ADJ
ftr-447	678	40	punches	punch	NOUN
ftr-447	678	41	.	.	PUNCT
ftr-447	679	1	it	it	PRON
ftr-447	679	2	appears	appear	VERB
ftr-447	679	3	that	that	SCONJ
ftr-447	679	4	a	a	DET
ftr-447	679	5	literal	literal	ADJ
ftr-447	679	6	reading	reading	NOUN
ftr-447	679	7	of	of	ADP
ftr-447	679	8	the	the	DET
ftr-447	679	9	proposed	propose	VERB
ftr-447	679	10	regulations	regulation	NOUN
ftr-447	679	11	indicates	indicate	VERB
ftr-447	679	12	that	that	SCONJ
ftr-447	679	13	no	no	DET
ftr-447	679	14	power	power	NOUN
ftr-447	679	15	in	in	ADP
ftr-447	679	16	section	section	NOUN
ftr-447	679	17	673	673	NUM
ftr-447	679	18	through	through	ADP
ftr-447	679	19	677	677	NUM
ftr-447	679	20	retained	retain	VERB
ftr-447	679	21	by	by	ADP
ftr-447	679	22	the	the	DET
ftr-447	679	23	employer	employer	NOUN
ftr-447	679	24	will	will	AUX
ftr-447	679	25	be	be	AUX
ftr-447	679	26	able	able	ADJ
ftr-447	679	27	to	to	PART
ftr-447	679	28	effect	effect	VERB
ftr-447	679	29	grantor	grantor	NOUN
ftr-447	679	30	trust	trust	NOUN
ftr-447	679	31	tax	tax	NOUN
ftr-447	679	32	treatment	treatment	NOUN
ftr-447	679	33	in	in	ADP
ftr-447	679	34	the	the	DET
ftr-447	679	35	compensatory	compensatory	ADJ
ftr-447	679	36	trust	trust	NOUN
ftr-447	679	37	environment	environment	NOUN
ftr-447	679	38	.	.	PUNCT
ftr-447	680	1	second	second	ADJ
ftr-447	680	2	,	,	PUNCT
ftr-447	680	3	some	some	DET
ftr-447	680	4	practitioners	practitioner	NOUN
ftr-447	680	5	have	have	AUX
ftr-447	680	6	noted	note	VERB
ftr-447	680	7	that	that	SCONJ
ftr-447	680	8	the	the	DET
ftr-447	680	9	proposed	propose	VERB
ftr-447	680	10	regulations	regulation	NOUN
ftr-447	680	11	read	read	VERB
ftr-447	680	12	literally	literally	ADV
ftr-447	680	13	could	could	AUX
ftr-447	680	14	potentially	potentially	ADV
ftr-447	680	15	be	be	AUX
ftr-447	680	16	viewed	view	VERB
ftr-447	680	17	to	to	PART
ftr-447	680	18	apply	apply	VERB
ftr-447	680	19	to	to	ADP
ftr-447	680	20	rabbi	rabbi	VERB
ftr-447	680	21	trusts.8	trusts.8	PROPN
ftr-447	680	22	"	"	PUNCT
ftr-447	680	23	the	the	DET
ftr-447	680	24	preamble	preamble	NOUN
ftr-447	680	25	to	to	ADP
ftr-447	680	26	proposed	propose	VERB
ftr-447	680	27	regulations	regulation	NOUN
ftr-447	680	28	section	section	NOUN
ftr-447	680	29	1.672(f	1.672(f	NOUN
ftr-447	680	30	)	)	PUNCT
ftr-447	680	31	adds	add	VERB
ftr-447	680	32	further	further	ADJ
ftr-447	680	33	fuel	fuel	NOUN
ftr-447	680	34	to	to	ADP
ftr-447	680	35	the	the	DET
ftr-447	680	36	controversy	controversy	NOUN
ftr-447	680	37	by	by	ADP
ftr-447	680	38	stating	state	VERB
ftr-447	680	39	that	that	SCONJ
ftr-447	680	40	"	"	PUNCT
ftr-447	680	41	[	[	X
ftr-447	680	42	t]he	t]he	ADV
ftr-447	680	43	irs	irs	PROPN
ftr-447	680	44	and	and	CCONJ
ftr-447	680	45	treasury	treasury	PROPN
ftr-447	680	46	contemplate	contemplate	VERB
ftr-447	680	47	that	that	SCONJ
ftr-447	680	48	the	the	DET
ftr-447	680	49	nonexempt	nonexempt	ADJ
ftr-447	680	50	employees	employee	NOUN
ftr-447	680	51	'	'	PART
ftr-447	680	52	trusts	trust	NOUN
ftr-447	680	53	listed	list	VERB
ftr-447	680	54	in	in	ADP
ftr-447	680	55	category	category	NOUN
ftr-447	680	56	(	(	PUNCT
ftr-447	680	57	iii	iii	NOUN
ftr-447	680	58	)	)	PUNCT
ftr-447	680	59	above	above	ADP
ftr-447	680	60	[	[	X
ftr-447	680	61	i.e.	i.e.	X
ftr-447	680	62	,	,	PUNCT
ftr-447	680	63	section	section	NOUN
ftr-447	680	64	402(b	402(b	PROPN
ftr-447	680	65	)	)	PUNCT
ftr-447	680	66	trusts	trust	NOUN
ftr-447	680	67	]	]	PUNCT
ftr-447	680	68	will	will	AUX
ftr-447	680	69	be	be	AUX
ftr-447	680	70	treated	treat	VERB
ftr-447	680	71	as	as	ADP
ftr-447	680	72	grantor	grantor	NOUN
ftr-447	680	73	trusts	trust	VERB
ftr-447	680	74	only	only	ADV
ftr-447	680	75	to	to	ADP
ftr-447	680	76	the	the	DET
ftr-447	680	77	extent	extent	NOUN
ftr-447	680	78	provided	provide	VERB
ftr-447	680	79	in	in	ADP
ftr-447	680	80	proposed	propose	VERB
ftr-447	680	81	regulations	regulation	NOUN
ftr-447	680	82	§	§	PROPN
ftr-447	680	83	1.671	1.671	NUM
ftr-447	680	84	-	-	SYM
ftr-447	680	85	1(g	1(g	NUM
ftr-447	680	86	)	)	PUNCT
ftr-447	680	87	and	and	CCONJ
ftr-447	680	88	§	§	PROPN
ftr-447	680	89	1.671	1.671	NUM
ftr-447	680	90	-	-	PUNCT
ftr-447	680	91	1(h	1(h	NUM
ftr-447	680	92	)	)	PUNCT
ftr-447	680	93	...	...	PUNCT
ftr-447	680	94	.	.	PUNCT
ftr-447	681	1	"	"	PUNCT
ftr-447	681	2	'	'	PUNCT
ftr-447	681	3	,	,	PUNCT
ftr-447	681	4	as	as	SCONJ
ftr-447	681	5	described	describe	VERB
ftr-447	681	6	above	above	ADV
ftr-447	681	7	,	,	PUNCT
ftr-447	681	8	the	the	DET
ftr-447	681	9	only	only	ADJ
ftr-447	681	10	means	mean	NOUN
ftr-447	681	11	by	by	ADP
ftr-447	681	12	which	which	PRON
ftr-447	681	13	a	a	DET
ftr-447	681	14	compensatory	compensatory	ADJ
ftr-447	681	15	section	section	NOUN
ftr-447	681	16	402(b	402(b	PROPN
ftr-447	681	17	)	)	PUNCT
ftr-447	681	18	trust	trust	NOUN
ftr-447	681	19	is	be	AUX
ftr-447	681	20	treated	treat	VERB
ftr-447	681	21	as	as	ADP
ftr-447	681	22	a	a	DET
ftr-447	681	23	grantor	grantor	NOUN
ftr-447	681	24	trust	trust	NOUN
ftr-447	681	25	under	under	ADP
ftr-447	681	26	proposed	propose	VERB
ftr-447	681	27	regulations	regulation	NOUN
ftr-447	681	28	sections	section	NOUN
ftr-447	681	29	1.671l(g	1.671l(g	NUM
ftr-447	681	30	)	)	PUNCT
ftr-447	681	31	and	and	CCONJ
ftr-447	681	32	1.671	1.671	NUM
ftr-447	681	33	-	-	PUNCT
ftr-447	681	34	1(h	1(h	NUM
ftr-447	681	35	)	)	PUNCT
ftr-447	681	36	is	be	AUX
ftr-447	681	37	in	in	ADP
ftr-447	681	38	the	the	DET
ftr-447	681	39	cfc	cfc	NOUN
ftr-447	681	40	,	,	PUNCT
ftr-447	681	41	pfic	pfic	NOUN
ftr-447	681	42	and	and	CCONJ
ftr-447	681	43	foreign	foreign	ADJ
ftr-447	681	44	partnership	partnership	NOUN
ftr-447	681	45	abuse	abuse	NOUN
ftr-447	681	46	paradigms.82	paradigms.82	VERB
ftr-447	681	47	the	the	DET
ftr-447	681	48	final	final	ADJ
ftr-447	681	49	1.672(f	1.672(f	NUM
ftr-447	681	50	)	)	PUNCT
ftr-447	681	51	regulations	regulation	NOUN
ftr-447	681	52	do	do	AUX
ftr-447	681	53	not	not	PART
ftr-447	681	54	repeat	repeat	VERB
ftr-447	681	55	the	the	DET
ftr-447	681	56	proposed	propose	VERB
ftr-447	681	57	regulations	regulation	NOUN
ftr-447	681	58	'	'	PART
ftr-447	681	59	preamble	preamble	NOUN
ftr-447	681	60	,	,	PUNCT
ftr-447	681	61	however	however	ADV
ftr-447	681	62	they	they	PRON
ftr-447	681	63	do	do	AUX
ftr-447	681	64	still	still	ADV
ftr-447	681	65	refer	refer	VERB
ftr-447	681	66	to	to	ADP
ftr-447	681	67	proposed	propose	VERB
ftr-447	681	68	regulations	regulation	NOUN
ftr-447	681	69	sections	section	NOUN
ftr-447	681	70	1.671	1.671	NUM
ftr-447	681	71	-	-	SYM
ftr-447	681	72	1(g	1(g	NUM
ftr-447	681	73	)	)	PUNCT
ftr-447	681	74	and	and	CCONJ
ftr-447	681	75	(	(	PUNCT
ftr-447	681	76	h	h	NOUN
ftr-447	681	77	)	)	PUNCT
ftr-447	681	78	for	for	ADP
ftr-447	681	79	proposed	propose	VERB
ftr-447	681	80	rules	rule	NOUN
ftr-447	681	81	describing	describe	VERB
ftr-447	681	82	when	when	SCONJ
ftr-447	681	83	an	an	DET
ftr-447	681	84	employer	employer	NOUN
ftr-447	681	85	will	will	AUX
ftr-447	681	86	be	be	AUX
ftr-447	681	87	treated	treat	VERB
ftr-447	681	88	as	as	ADP
ftr-447	681	89	an	an	DET
ftr-447	681	90	owner	owner	NOUN
ftr-447	681	91	of	of	ADP
ftr-447	681	92	any	any	DET
ftr-447	681	93	portion	portion	NOUN
ftr-447	681	94	of	of	ADP
ftr-447	681	95	a	a	DET
ftr-447	681	96	nonexempt	nonexempt	ADJ
ftr-447	681	97	employees	employee	NOUN
ftr-447	681	98	'	'	PART
ftr-447	681	99	trust	trust	NOUN
ftr-447	681	100	that	that	PRON
ftr-447	681	101	is	be	AUX
ftr-447	681	102	part	part	NOUN
ftr-447	681	103	of	of	ADP
ftr-447	681	104	a	a	DET
ftr-447	681	105	deferred	defer	VERB
ftr-447	681	106	compensation	compensation	NOUN
ftr-447	681	107	plan	plan	NOUN
ftr-447	681	108	.	.	PUNCT
ftr-447	682	1	accordingly	accordingly	ADV
ftr-447	682	2	,	,	PUNCT
ftr-447	682	3	the	the	DET
ftr-447	682	4	preambles	preamble	NOUN
ftr-447	682	5	to	to	ADP
ftr-447	682	6	the	the	DET
ftr-447	682	7	proposed	propose	VERB
ftr-447	682	8	and	and	CCONJ
ftr-447	682	9	final	final	ADJ
ftr-447	682	10	section	section	NOUN
ftr-447	682	11	672(f)-i	672(f)-i	NUM
ftr-447	682	12	regulations	regulation	NOUN
ftr-447	682	13	may	may	AUX
ftr-447	682	14	lend	lend	VERB
ftr-447	682	15	further	further	ADJ
ftr-447	682	16	support	support	NOUN
ftr-447	682	17	for	for	ADP
ftr-447	682	18	the	the	DET
ftr-447	682	19	proposition	proposition	NOUN
ftr-447	682	20	that	that	SCONJ
ftr-447	682	21	a	a	DET
ftr-447	682	22	literal	literal	ADJ
ftr-447	682	23	reading	reading	NOUN
ftr-447	682	24	of	of	ADP
ftr-447	682	25	the	the	DET
ftr-447	682	26	proposed	propose	VERB
ftr-447	682	27	regulations	regulation	NOUN
ftr-447	682	28	works	work	VERB
ftr-447	682	29	to	to	PART
ftr-447	682	30	dismiss	dismiss	VERB
ftr-447	682	31	all	all	DET
ftr-447	682	32	compensatory	compensatory	ADJ
ftr-447	682	33	trusts	trust	NOUN
ftr-447	682	34	from	from	ADP
ftr-447	682	35	the	the	DET
ftr-447	682	36	grantor	grantor	NOUN
ftr-447	682	37	trust	trust	NOUN
ftr-447	682	38	rules	rule	NOUN
ftr-447	682	39	,	,	PUNCT
ftr-447	682	40	other	other	ADJ
ftr-447	682	41	than	than	ADP
ftr-447	682	42	with	with	ADP
ftr-447	682	43	respect	respect	NOUN
ftr-447	682	44	to	to	ADP
ftr-447	682	45	the	the	DET
ftr-447	682	46	overfunded	overfunded	ADJ
ftr-447	682	47	portions	portion	NOUN
ftr-447	682	48	of	of	ADP
ftr-447	682	49	certain	certain	ADJ
ftr-447	682	50	foreign	foreign	ADJ
ftr-447	682	51	trusts	trust	NOUN
ftr-447	682	52	.	.	PUNCT
ftr-447	683	1	at	at	ADP
ftr-447	683	2	least	least	ADJ
ftr-447	683	3	in	in	ADP
ftr-447	683	4	the	the	DET
ftr-447	683	5	rabbi	rabbi	ADJ
ftr-447	683	6	trust	trust	PROPN
ftr-447	683	7	context	context	NOUN
ftr-447	683	8	,	,	PUNCT
ftr-447	683	9	this	this	DET
ftr-447	683	10	result	result	NOUN
ftr-447	683	11	does	do	AUX
ftr-447	683	12	not	not	PART
ftr-447	683	13	appear	appear	VERB
ftr-447	683	14	to	to	PART
ftr-447	683	15	make	make	VERB
ftr-447	683	16	much	much	ADJ
ftr-447	683	17	sense	sense	NOUN
ftr-447	683	18	,	,	PUNCT
ftr-447	683	19	unless	unless	SCONJ
ftr-447	683	20	of	of	ADP
ftr-447	683	21	course	course	NOUN
ftr-447	683	22	,	,	PUNCT
ftr-447	683	23	the	the	DET
ftr-447	683	24	service	service	NOUN
ftr-447	683	25	actually	actually	ADV
ftr-447	683	26	desired	desire	VERB
ftr-447	683	27	to	to	PART
ftr-447	683	28	treat	treat	VERB
ftr-447	683	29	all	all	DET
ftr-447	683	30	compensatory	compensatory	ADJ
ftr-447	683	31	arrangements	arrangement	NOUN
ftr-447	683	32	as	as	ADP
ftr-447	683	33	section	section	NOUN
ftr-447	683	34	402(b	402(b	PROPN
ftr-447	683	35	)	)	PUNCT
ftr-447	683	36	arrangements	arrangement	NOUN
ftr-447	683	37	.	.	PUNCT
ftr-447	684	1	the	the	DET
ftr-447	684	2	preambles	preamble	NOUN
ftr-447	684	3	to	to	ADP
ftr-447	684	4	regulations	regulation	NOUN
ftr-447	684	5	section	section	NOUN
ftr-447	684	6	1.672(f	1.672(f	NUM
ftr-447	684	7	)	)	PUNCT
ftr-447	684	8	,	,	PUNCT
ftr-447	684	9	and	and	CCONJ
ftr-447	684	10	the	the	DET
ftr-447	684	11	preamble	preamble	NOUN
ftr-447	684	12	to	to	ADP
ftr-447	684	13	proposed	propose	VERB
ftr-447	684	14	regulations	regulation	NOUN
ftr-447	684	15	section	section	NOUN
ftr-447	684	16	1.671	1.671	NUM
ftr-447	684	17	-	-	SYM
ftr-447	684	18	1	1	NUM
ftr-447	684	19	do	do	AUX
ftr-447	684	20	not	not	PART
ftr-447	684	21	otherwise	otherwise	ADV
ftr-447	684	22	give	give	VERB
ftr-447	684	23	any	any	DET
ftr-447	684	24	evidence	evidence	NOUN
ftr-447	684	25	of	of	ADP
ftr-447	684	26	such	such	DET
ftr-447	684	27	a	a	DET
ftr-447	684	28	far	far	ADV
ftr-447	684	29	reaching	reach	VERB
ftr-447	684	30	retreat	retreat	NOUN
ftr-447	684	31	from	from	ADP
ftr-447	684	32	revenue	revenue	NOUN
ftr-447	684	33	procedure	procedure	NOUN
ftr-447	684	34	92	92	NUM
ftr-447	684	35	-	-	SYM
ftr-447	684	36	64	64	NUM
ftr-447	684	37	,	,	PUNCT
ftr-447	684	38	or	or	CCONJ
ftr-447	684	39	an	an	DET
ftr-447	684	40	outright	outright	ADJ
ftr-447	684	41	abandonment	abandonment	NOUN
ftr-447	684	42	of	of	ADP
ftr-447	684	43	rabbi	rabbi	ADJ
ftr-447	684	44	trusts	trust	NOUN
ftr-447	684	45	.	.	PUNCT
ftr-447	685	1	in	in	ADP
ftr-447	685	2	the	the	DET
ftr-447	685	3	absence	absence	NOUN
ftr-447	685	4	of	of	ADP
ftr-447	685	5	explicit	explicit	ADJ
ftr-447	685	6	authority	authority	NOUN
ftr-447	685	7	to	to	ADP
ftr-447	685	8	the	the	DET
ftr-447	685	9	contrary	contrary	NOUN
ftr-447	685	10	,	,	PUNCT
ftr-447	685	11	the	the	DET
ftr-447	685	12	better	well	ADJ
ftr-447	685	13	reading	reading	NOUN
ftr-447	685	14	is	be	AUX
ftr-447	685	15	probably	probably	ADV
ftr-447	685	16	that	that	SCONJ
ftr-447	685	17	the	the	DET
ftr-447	685	18	"	"	PUNCT
ftr-447	685	19	described	describe	VERB
ftr-447	685	20	in	in	ADP
ftr-447	685	21	section	section	NOUN
ftr-447	685	22	402(b	402(b	PROPN
ftr-447	685	23	)	)	PUNCT
ftr-447	685	24	"	"	PUNCT
ftr-447	685	25	language	language	NOUN
ftr-447	685	26	in	in	ADP
ftr-447	685	27	proposed	propose	VERB
ftr-447	685	28	79	79	NUM
ftr-447	685	29	.	.	PUNCT
ftr-447	686	1	prop	prop	NOUN
ftr-447	686	2	.	.	PUNCT
ftr-447	686	3	regs	regs	PROPN
ftr-447	686	4	.	.	PUNCT
ftr-447	687	1	§	§	PROPN
ftr-447	687	2	1.671	1.671	NUM
ftr-447	687	3	-	-	PUNCT
ftr-447	687	4	1(h)(2	1(h)(2	NUM
ftr-447	687	5	)	)	PUNCT
ftr-447	687	6	(	(	PUNCT
ftr-447	687	7	emphasis	emphasis	NOUN
ftr-447	687	8	added	add	VERB
ftr-447	687	9	)	)	PUNCT
ftr-447	687	10	.	.	PUNCT
ftr-447	688	1	80	80	NUM
ftr-447	688	2	.	.	PUNCT
ftr-447	689	1	see	see	VERB
ftr-447	689	2	george	george	PROPN
ftr-447	689	3	strobel	strobel	PROPN
ftr-447	689	4	ii	ii	PROPN
ftr-447	689	5	,	,	PUNCT
ftr-447	689	6	public	public	ADJ
ftr-447	689	7	comments	comment	NOUN
ftr-447	689	8	on	on	ADP
ftr-447	689	9	proposed	propose	VERB
ftr-447	689	10	regulations	regulation	NOUN
ftr-447	689	11	section	section	NOUN
ftr-447	689	12	1.671	1.671	NUM
ftr-447	689	13	-	-	SYM
ftr-447	689	14	1(g	1(g	NUM
ftr-447	689	15	)	)	PUNCT
ftr-447	689	16	,	,	PUNCT
ftr-447	689	17	97	97	NUM
ftr-447	689	18	tnt	tnt	PROPN
ftr-447	689	19	54	54	NUM
ftr-447	689	20	-	-	SYM
ftr-447	689	21	31	31	NUM
ftr-447	689	22	(	(	PUNCT
ftr-447	689	23	mar	mar	PROPN
ftr-447	689	24	.	.	PROPN
ftr-447	689	25	20	20	NUM
ftr-447	689	26	,	,	PUNCT
ftr-447	689	27	1997	1997	NUM
ftr-447	689	28	)	)	PUNCT
ftr-447	689	29	(	(	PUNCT
ftr-447	689	30	lexis	lexis	X
ftr-447	689	31	,	,	PUNCT
ftr-447	689	32	fedtax	fedtax	NOUN
ftr-447	689	33	library	library	NOUN
ftr-447	689	34	,	,	PUNCT
ftr-447	689	35	tnt	tnt	NOUN
ftr-447	689	36	file	file	NOUN
ftr-447	689	37	)	)	PUNCT
ftr-447	689	38	;	;	PUNCT
ftr-447	689	39	woyke	woyke	NOUN
ftr-447	689	40	,	,	PUNCT
ftr-447	689	41	supra	supra	PROPN
ftr-447	689	42	note	note	NOUN
ftr-447	689	43	59	59	NUM
ftr-447	689	44	,	,	PUNCT
ftr-447	689	45	at	at	ADP
ftr-447	689	46	7	7	NUM
ftr-447	689	47	-	-	SYM
ftr-447	689	48	9	9	NUM
ftr-447	689	49	.	.	PUNCT
ftr-447	690	1	as	as	SCONJ
ftr-447	690	2	described	describe	VERB
ftr-447	690	3	above	above	ADV
ftr-447	690	4	,	,	PUNCT
ftr-447	690	5	the	the	DET
ftr-447	690	6	safe	safe	ADJ
ftr-447	690	7	harbor	harbor	NOUN
ftr-447	690	8	of	of	ADP
ftr-447	690	9	rev	rev	PROPN
ftr-447	690	10	.	.	PROPN
ftr-447	690	11	proc	proc	PROPN
ftr-447	690	12	.	.	PUNCT
ftr-447	691	1	92	92	NUM
ftr-447	691	2	-	-	SYM
ftr-447	691	3	64	64	NUM
ftr-447	691	4	relies	rely	VERB
ftr-447	691	5	upon	upon	SCONJ
ftr-447	691	6	a	a	DET
ftr-447	691	7	power	power	NOUN
ftr-447	691	8	or	or	CCONJ
ftr-447	691	9	interest	interest	NOUN
ftr-447	691	10	described	describe	VERB
ftr-447	691	11	in	in	ADP
ftr-447	691	12	§	§	PROPN
ftr-447	691	13	§	§	PROPN
ftr-447	691	14	673	673	NUM
ftr-447	691	15	through	through	ADP
ftr-447	691	16	677	677	NUM
ftr-447	691	17	which	which	PRON
ftr-447	691	18	the	the	DET
ftr-447	691	19	employer	employer	NOUN
ftr-447	691	20	retains	retain	VERB
ftr-447	691	21	over	over	ADP
ftr-447	691	22	any	any	DET
ftr-447	691	23	portion	portion	NOUN
ftr-447	691	24	of	of	ADP
ftr-447	691	25	the	the	DET
ftr-447	691	26	trust	trust	NOUN
ftr-447	691	27	to	to	PART
ftr-447	691	28	accord	accord	VERB
ftr-447	691	29	rabbi	rabbi	ADJ
ftr-447	691	30	-	-	PUNCT
ftr-447	691	31	grantor	grantor	NOUN
ftr-447	691	32	trust	trust	NOUN
ftr-447	691	33	treatment	treatment	NOUN
ftr-447	691	34	-	-	PUNCT
ftr-447	691	35	namely	namely	ADV
ftr-447	691	36	,	,	PUNCT
ftr-447	691	37	the	the	DET
ftr-447	691	38	substance	substance	NOUN
ftr-447	691	39	of	of	ADP
ftr-447	691	40	regs	reg	NOUN
ftr-447	691	41	.	.	PUNCT
ftr-447	692	1	§	§	PROPN
ftr-447	692	2	1.677(a)-l(d	1.677(a)-l(d	NUM
ftr-447	692	3	)	)	PUNCT
ftr-447	692	4	.	.	PUNCT
ftr-447	693	1	81	81	NUM
ftr-447	693	2	.	.	X
ftr-447	694	1	62	62	NUM
ftr-447	694	2	fed	fed	PROPN
ftr-447	694	3	.	.	PUNCT
ftr-447	695	1	reg	reg	PROPN
ftr-447	695	2	.	.	PUNCT
ftr-447	695	3	30785	30785	NUM
ftr-447	695	4	,	,	PUNCT
ftr-447	695	5	30788	30788	NUM
ftr-447	695	6	(	(	PUNCT
ftr-447	695	7	1997	1997	NUM
ftr-447	695	8	)	)	PUNCT
ftr-447	695	9	.	.	PUNCT
ftr-447	696	1	82	82	X
ftr-447	696	2	.	.	PUNCT
ftr-447	697	1	see	see	AUX
ftr-447	697	2	also	also	ADV
ftr-447	697	3	part	part	NOUN
ftr-447	697	4	iv	iv	ADP
ftr-447	697	5	for	for	ADP
ftr-447	697	6	one	one	NUM
ftr-447	697	7	additional	additional	ADJ
ftr-447	697	8	important	important	ADJ
ftr-447	697	9	paradigm	paradigm	NOUN
ftr-447	697	10	.	.	PUNCT
ftr-447	698	1	[	[	X
ftr-447	698	2	vol	vol	NOUN
ftr-447	698	3	4:6	4:6	NUM
ftr-447	698	4	recent	recent	ADJ
ftr-447	698	5	changes	change	NOUN
ftr-447	698	6	for	for	ADP
ftr-447	698	7	foreign	foreign	ADJ
ftr-447	698	8	compensatory	compensatory	NOUN
ftr-447	698	9	trusts	trust	NOUN
ftr-447	698	10	regulations	regulation	NOUN
ftr-447	698	11	section	section	VERB
ftr-447	698	12	1.671	1.671	NUM
ftr-447	698	13	-	-	PUNCT
ftr-447	698	14	1(h)(2	1(h)(2	NUM
ftr-447	698	15	)	)	PUNCT
ftr-447	698	16	above	above	ADV
ftr-447	698	17	does	do	AUX
ftr-447	698	18	not	not	PART
ftr-447	698	19	include	include	VERB
ftr-447	698	20	rabbi	rabbi	ADJ
ftr-447	698	21	trusts	trust	NOUN
ftr-447	698	22	.	.	PUNCT
ftr-447	699	1	in	in	ADP
ftr-447	699	2	particular	particular	ADJ
ftr-447	699	3	,	,	PUNCT
ftr-447	699	4	one	one	PRON
ftr-447	699	5	may	may	AUX
ftr-447	699	6	refer	refer	VERB
ftr-447	699	7	to	to	ADP
ftr-447	699	8	proposed	propose	VERB
ftr-447	699	9	regulations	regulation	NOUN
ftr-447	699	10	section	section	NOUN
ftr-447	699	11	1.672(f)-3(c)(2	1.672(f)-3(c)(2	NOUN
ftr-447	699	12	)	)	PUNCT
ftr-447	699	13	and	and	CCONJ
ftr-447	699	14	final	final	ADJ
ftr-447	699	15	regulations	regulation	NOUN
ftr-447	699	16	section	section	NOUN
ftr-447	699	17	1.672(f)-3(c	1.672(f)-3(c	NUM
ftr-447	699	18	)	)	PUNCT
ftr-447	699	19	which	which	PRON
ftr-447	699	20	make	make	VERB
ftr-447	699	21	a	a	DET
ftr-447	699	22	distinction	distinction	NOUN
ftr-447	699	23	between	between	ADP
ftr-447	699	24	section	section	NOUN
ftr-447	699	25	402(b	402(b	PROPN
ftr-447	699	26	)	)	PUNCT
ftr-447	699	27	arrangements	arrangement	NOUN
ftr-447	699	28	and	and	CCONJ
ftr-447	699	29	a	a	DET
ftr-447	699	30	trust	trust	NOUN
ftr-447	699	31	that	that	PRON
ftr-447	699	32	would	would	AUX
ftr-447	699	33	be	be	AUX
ftr-447	699	34	a	a	DET
ftr-447	699	35	nonexempt	nonexempt	ADJ
ftr-447	699	36	trust	trust	NOUN
ftr-447	699	37	described	describe	VERB
ftr-447	699	38	in	in	ADP
ftr-447	699	39	section	section	NOUN
ftr-447	699	40	402(b	402(b	PROPN
ftr-447	699	41	)	)	PUNCT
ftr-447	699	42	but	but	CCONJ
ftr-447	699	43	for	for	ADP
ftr-447	699	44	the	the	DET
ftr-447	699	45	fact	fact	NOUN
ftr-447	699	46	that	that	SCONJ
ftr-447	699	47	the	the	DET
ftr-447	699	48	trust	trust	NOUN
ftr-447	699	49	's	's	PART
ftr-447	699	50	assets	asset	NOUN
ftr-447	699	51	are	be	AUX
ftr-447	699	52	not	not	PART
ftr-447	699	53	set	set	VERB
ftr-447	699	54	aside	aside	ADV
ftr-447	699	55	from	from	ADP
ftr-447	699	56	the	the	DET
ftr-447	699	57	claims	claim	NOUN
ftr-447	699	58	of	of	ADP
ftr-447	699	59	creditors	creditor	NOUN
ftr-447	699	60	of	of	ADP
ftr-447	699	61	the	the	DET
ftr-447	699	62	actual	actual	ADJ
ftr-447	699	63	or	or	CCONJ
ftr-447	699	64	deemed	deem	VERB
ftr-447	699	65	transferor	transferor	NOUN
ftr-447	699	66	under	under	ADP
ftr-447	699	67	regulations	regulation	NOUN
ftr-447	699	68	section	section	NOUN
ftr-447	699	69	1.83	1.83	NUM
ftr-447	699	70	-	-	SYM
ftr-447	699	71	3(e	3(e	NUM
ftr-447	699	72	)	)	PUNCT
ftr-447	699	73	.	.	PUNCT
ftr-447	700	1	while	while	SCONJ
ftr-447	700	2	revenue	revenue	NOUN
ftr-447	700	3	procedure	procedure	NOUN
ftr-447	700	4	92	92	NUM
ftr-447	700	5	-	-	SYM
ftr-447	700	6	64	64	NUM
ftr-447	700	7	does	do	AUX
ftr-447	700	8	not	not	PART
ftr-447	700	9	explicitly	explicitly	ADV
ftr-447	700	10	provide	provide	VERB
ftr-447	700	11	that	that	SCONJ
ftr-447	700	12	a	a	DET
ftr-447	700	13	rabbi	rabbi	ADJ
ftr-447	700	14	trust	trust	NOUN
ftr-447	700	15	is	be	AUX
ftr-447	700	16	not	not	PART
ftr-447	700	17	a	a	DET
ftr-447	700	18	section	section	NOUN
ftr-447	700	19	402(b	402(b	PROPN
ftr-447	700	20	)	)	PUNCT
ftr-447	700	21	trust	trust	NOUN
ftr-447	700	22	,	,	PUNCT
ftr-447	700	23	some	some	DET
ftr-447	700	24	additional	additional	ADJ
ftr-447	700	25	relief	relief	NOUN
ftr-447	700	26	may	may	AUX
ftr-447	700	27	be	be	AUX
ftr-447	700	28	gleaned	glean	VERB
ftr-447	700	29	from	from	ADP
ftr-447	700	30	the	the	DET
ftr-447	700	31	language	language	NOUN
ftr-447	700	32	of	of	ADP
ftr-447	700	33	section	section	NOUN
ftr-447	700	34	402(b	402(b	PROPN
ftr-447	700	35	)	)	PUNCT
ftr-447	700	36	itself	itself	PRON
ftr-447	700	37	as	as	ADV
ftr-447	700	38	well	well	ADV
ftr-447	700	39	as	as	ADP
ftr-447	700	40	one	one	NUM
ftr-447	700	41	of	of	ADP
ftr-447	700	42	the	the	DET
ftr-447	700	43	proposed	propose	VERB
ftr-447	700	44	regulations	regulation	NOUN
ftr-447	700	45	'	'	PART
ftr-447	700	46	examples	example	NOUN
ftr-447	700	47	.	.	PUNCT
ftr-447	701	1	additionally	additionally	ADV
ftr-447	701	2	,	,	PUNCT
ftr-447	701	3	as	as	SCONJ
ftr-447	701	4	described	describe	VERB
ftr-447	701	5	in	in	ADP
ftr-447	701	6	part	part	NOUN
ftr-447	701	7	iv	iv	ADP
ftr-447	701	8	,	,	PUNCT
ftr-447	701	9	some	some	PRON
ftr-447	701	10	of	of	ADP
ftr-447	701	11	the	the	DET
ftr-447	701	12	statutory	statutory	ADJ
ftr-447	701	13	amendments	amendment	NOUN
ftr-447	701	14	to	to	PART
ftr-447	701	15	section	section	NOUN
ftr-447	701	16	679	679	NUM
ftr-447	701	17	may	may	AUX
ftr-447	701	18	have	have	AUX
ftr-447	701	19	been	be	AUX
ftr-447	701	20	effected	effect	VERB
ftr-447	701	21	in	in	ADP
ftr-447	701	22	order	order	NOUN
ftr-447	701	23	to	to	PART
ftr-447	701	24	clarify	clarify	VERB
ftr-447	701	25	the	the	DET
ftr-447	701	26	distinction	distinction	NOUN
ftr-447	701	27	between	between	ADP
ftr-447	701	28	section	section	NOUN
ftr-447	701	29	402(b	402(b	PROPN
ftr-447	701	30	)	)	PUNCT
ftr-447	701	31	arrangements	arrangement	NOUN
ftr-447	701	32	and	and	CCONJ
ftr-447	701	33	rabbi	rabbi	ADJ
ftr-447	701	34	trusts	trust	NOUN
ftr-447	701	35	.	.	PUNCT
ftr-447	702	1	the	the	DET
ftr-447	702	2	proposed	propose	VERB
ftr-447	702	3	regulations	regulation	NOUN
ftr-447	702	4	section	section	VERB
ftr-447	702	5	1.671	1.671	NUM
ftr-447	702	6	-	-	SYM
ftr-447	702	7	1(g)(2	1(g)(2	NUM
ftr-447	702	8	)	)	PUNCT
ftr-447	702	9	example	example	NOUN
ftr-447	702	10	states	state	NOUN
ftr-447	702	11	:	:	PUNCT
ftr-447	702	12	employer	employer	NOUN
ftr-447	702	13	x	x	PRON
ftr-447	702	14	provides	provide	VERB
ftr-447	702	15	nonqualified	nonqualified	ADJ
ftr-447	702	16	deferred	defer	VERB
ftr-447	702	17	compensation	compensation	NOUN
ftr-447	702	18	through	through	ADP
ftr-447	702	19	plan	plan	NOUN
ftr-447	702	20	a	a	PRON
ftr-447	702	21	to	to	ADP
ftr-447	702	22	certain	certain	ADJ
ftr-447	702	23	of	of	ADP
ftr-447	702	24	its	its	PRON
ftr-447	702	25	management	management	NOUN
ftr-447	702	26	employees	employee	NOUN
ftr-447	702	27	.	.	PUNCT
ftr-447	703	1	employer	employer	NOUN
ftr-447	703	2	x	x	VERB
ftr-447	703	3	has	have	AUX
ftr-447	703	4	created	create	VERB
ftr-447	703	5	trust	trust	NOUN
ftr-447	703	6	t	t	PROPN
ftr-447	703	7	to	to	PART
ftr-447	703	8	fund	fund	VERB
ftr-447	703	9	the	the	DET
ftr-447	703	10	benefits	benefit	NOUN
ftr-447	703	11	under	under	ADP
ftr-447	703	12	plan	plan	NOUN
ftr-447	703	13	a.	a.	NOUN
ftr-447	703	14	assets	asset	NOUN
ftr-447	703	15	of	of	ADP
ftr-447	703	16	trust	trust	NOUN
ftr-447	703	17	t	t	PROPN
ftr-447	703	18	may	may	AUX
ftr-447	703	19	not	not	PART
ftr-447	703	20	be	be	AUX
ftr-447	703	21	used	use	VERB
ftr-447	703	22	for	for	ADP
ftr-447	703	23	any	any	DET
ftr-447	703	24	purpose	purpose	NOUN
ftr-447	703	25	other	other	ADJ
ftr-447	703	26	than	than	SCONJ
ftr-447	703	27	to	to	PART
ftr-447	703	28	satisfy	satisfy	VERB
ftr-447	703	29	benefits	benefit	NOUN
ftr-447	703	30	provided	provide	VERB
ftr-447	703	31	under	under	ADP
ftr-447	703	32	plan	plan	NOUN
ftr-447	703	33	a	a	PRON
ftr-447	703	34	until	until	ADP
ftr-447	703	35	all	all	DET
ftr-447	703	36	plan	plan	NOUN
ftr-447	703	37	liabilities	liability	NOUN
ftr-447	703	38	have	have	AUX
ftr-447	703	39	been	be	AUX
ftr-447	703	40	satisfied	satisfied	ADJ
ftr-447	703	41	.	.	PUNCT
ftr-447	704	1	trust	trust	NOUN
ftr-447	704	2	t	t	PROPN
ftr-447	704	3	is	be	AUX
ftr-447	704	4	classified	classify	VERB
ftr-447	704	5	as	as	ADP
ftr-447	704	6	a	a	DET
ftr-447	704	7	trust	trust	NOUN
ftr-447	704	8	under	under	ADP
ftr-447	704	9	§	§	PROPN
ftr-447	704	10	301.7701	301.7701	NUM
ftr-447	704	11	-	-	SYM
ftr-447	704	12	4	4	NUM
ftr-447	704	13	of	of	ADP
ftr-447	704	14	this	this	DET
ftr-447	704	15	chapter	chapter	NOUN
ftr-447	704	16	,	,	PUNCT
ftr-447	704	17	and	and	CCONJ
ftr-447	704	18	is	be	AUX
ftr-447	704	19	not	not	PART
ftr-447	704	20	a	a	DET
ftr-447	704	21	foreign	foreign	ADJ
ftr-447	704	22	trust	trust	NOUN
ftr-447	704	23	within	within	ADP
ftr-447	704	24	the	the	DET
ftr-447	704	25	meaning	meaning	NOUN
ftr-447	704	26	of	of	ADP
ftr-447	704	27	section	section	NOUN
ftr-447	704	28	7701(a)(31	7701(a)(31	NUM
ftr-447	704	29	)	)	PUNCT
ftr-447	704	30	.	.	PUNCT
ftr-447	705	1	under	under	ADP
ftr-447	705	2	regulations	regulation	NOUN
ftr-447	705	3	§	§	PROPN
ftr-447	705	4	1.83	1.83	NUM
ftr-447	705	5	-	-	SYM
ftr-447	705	6	3(e	3(e	NUM
ftr-447	705	7	)	)	PUNCT
ftr-447	705	8	,	,	PUNCT
ftr-447	705	9	contributions	contribution	NOUN
ftr-447	705	10	to	to	PART
ftr-447	705	11	trust	trust	NOUN
ftr-447	705	12	t	t	PROPN
ftr-447	705	13	are	be	AUX
ftr-447	705	14	considered	consider	VERB
ftr-447	705	15	transfers	transfer	NOUN
ftr-447	705	16	of	of	ADP
ftr-447	705	17	property	property	NOUN
ftr-447	705	18	to	to	ADP
ftr-447	705	19	participants	participant	NOUN
ftr-447	705	20	within	within	ADP
ftr-447	705	21	the	the	DET
ftr-447	705	22	meaning	meaning	NOUN
ftr-447	705	23	of	of	ADP
ftr-447	705	24	section	section	NOUN
ftr-447	705	25	83	83	NUM
ftr-447	705	26	.	.	PUNCT
ftr-447	706	1	on	on	ADP
ftr-447	706	2	these	these	DET
ftr-447	706	3	facts	fact	NOUN
ftr-447	706	4	,	,	PUNCT
ftr-447	706	5	trust	trust	NOUN
ftr-447	706	6	t	t	PROPN
ftr-447	706	7	is	be	AUX
ftr-447	706	8	a	a	DET
ftr-447	706	9	nonexempt	nonexempt	ADJ
ftr-447	706	10	employees	employee	NOUN
ftr-447	706	11	'	'	PART
ftr-447	706	12	trust	trust	NOUN
ftr-447	706	13	described	describe	VERB
ftr-447	706	14	in	in	ADP
ftr-447	706	15	section	section	NOUN
ftr-447	706	16	402(b	402(b	PROPN
ftr-447	706	17	)	)	PUNCT
ftr-447	706	18	....	....	PUNCT
ftr-447	707	1	83	83	NUM
ftr-447	707	2	the	the	DET
ftr-447	707	3	example	example	NOUN
ftr-447	707	4	hints	hint	VERB
ftr-447	707	5	,	,	PUNCT
ftr-447	707	6	consistent	consistent	ADJ
ftr-447	707	7	with	with	ADP
ftr-447	707	8	both	both	CCONJ
ftr-447	707	9	the	the	DET
ftr-447	707	10	statutory	statutory	ADJ
ftr-447	707	11	language	language	NOUN
ftr-447	707	12	of	of	ADP
ftr-447	707	13	section	section	NOUN
ftr-447	707	14	402(b	402(b	PROPN
ftr-447	707	15	)	)	PUNCT
ftr-447	707	16	and	and	CCONJ
ftr-447	707	17	with	with	ADP
ftr-447	707	18	the	the	DET
ftr-447	707	19	pre	pre	ADJ
ftr-447	707	20	-	-	ADJ
ftr-447	707	21	revenue	revenue	ADJ
ftr-447	707	22	procedure	procedure	NOUN
ftr-447	707	23	92	92	NUM
ftr-447	707	24	-	-	SYM
ftr-447	707	25	64	64	NUM
ftr-447	707	26	rabbi	rabbi	ADJ
ftr-447	707	27	trust	trust	NOUN
ftr-447	707	28	rulings	ruling	NOUN
ftr-447	707	29	,	,	PUNCT
ftr-447	707	30	that	that	SCONJ
ftr-447	707	31	contributions	contribution	NOUN
ftr-447	707	32	of	of	ADP
ftr-447	707	33	property	property	NOUN
ftr-447	707	34	to	to	ADP
ftr-447	707	35	compensatory	compensatory	ADJ
ftr-447	707	36	trusts	trust	NOUN
ftr-447	707	37	that	that	PRON
ftr-447	707	38	are	be	AUX
ftr-447	707	39	not	not	PART
ftr-447	707	40	considered	consider	VERB
ftr-447	707	41	"	"	PUNCT
ftr-447	707	42	transfers	transfer	NOUN
ftr-447	707	43	"	"	PUNCT
ftr-447	707	44	under	under	ADP
ftr-447	707	45	section	section	NOUN
ftr-447	707	46	83	83	NUM
ftr-447	707	47	will	will	AUX
ftr-447	707	48	not	not	PART
ftr-447	707	49	be	be	AUX
ftr-447	707	50	treated	treat	VERB
ftr-447	707	51	as	as	ADP
ftr-447	707	52	section	section	NOUN
ftr-447	707	53	402(b	402(b	PROPN
ftr-447	707	54	)	)	PUNCT
ftr-447	707	55	trusts	trust	NOUN
ftr-447	707	56	.	.	PUNCT
ftr-447	708	1	as	as	SCONJ
ftr-447	708	2	described	describe	VERB
ftr-447	708	3	above	above	ADV
ftr-447	708	4	,	,	PUNCT
ftr-447	708	5	many	many	ADJ
ftr-447	708	6	of	of	ADP
ftr-447	708	7	the	the	DET
ftr-447	708	8	pre	pre	ADJ
ftr-447	708	9	-	-	ADJ
ftr-447	708	10	revenue	revenue	ADJ
ftr-447	708	11	procedure	procedure	NOUN
ftr-447	708	12	92	92	NUM
ftr-447	708	13	-	-	SYM
ftr-447	708	14	64	64	NUM
ftr-447	708	15	private	private	ADJ
ftr-447	708	16	letter	letter	NOUN
ftr-447	708	17	rulings	ruling	NOUN
ftr-447	708	18	reason	reason	NOUN
ftr-447	708	19	that	that	SCONJ
ftr-447	708	20	a	a	DET
ftr-447	708	21	compensatory	compensatory	ADJ
ftr-447	708	22	trust	trust	NOUN
ftr-447	708	23	will	will	AUX
ftr-447	708	24	be	be	AUX
ftr-447	708	25	treated	treat	VERB
ftr-447	708	26	as	as	ADP
ftr-447	708	27	a	a	DET
ftr-447	708	28	rabbi	rabbi	ADJ
ftr-447	708	29	trust	trust	NOUN
ftr-447	708	30	,	,	PUNCT
ftr-447	708	31	and	and	CCONJ
ftr-447	708	32	hence	hence	ADV
ftr-447	708	33	a	a	DET
ftr-447	708	34	grantor	grantor	NOUN
ftr-447	708	35	trust	trust	NOUN
ftr-447	708	36	per	per	ADP
ftr-447	708	37	regulations	regulation	NOUN
ftr-447	708	38	section	section	NOUN
ftr-447	708	39	1.677(a)-1(d	1.677(a)-1(d	NUM
ftr-447	708	40	)	)	PUNCT
ftr-447	708	41	,	,	PUNCT
ftr-447	708	42	if	if	SCONJ
ftr-447	708	43	the	the	DET
ftr-447	708	44	contribution	contribution	NOUN
ftr-447	708	45	of	of	ADP
ftr-447	708	46	property	property	NOUN
ftr-447	708	47	to	to	ADP
ftr-447	708	48	the	the	DET
ftr-447	708	49	trust	trust	NOUN
ftr-447	708	50	does	do	AUX
ftr-447	708	51	not	not	PART
ftr-447	708	52	result	result	VERB
ftr-447	708	53	in	in	ADP
ftr-447	708	54	a	a	DET
ftr-447	708	55	"	"	PUNCT
ftr-447	708	56	transfer	transfer	NOUN
ftr-447	708	57	"	"	PUNCT
ftr-447	708	58	within	within	ADP
ftr-447	708	59	the	the	DET
ftr-447	708	60	meaning	meaning	NOUN
ftr-447	708	61	of	of	ADP
ftr-447	708	62	regulations	regulation	NOUN
ftr-447	708	63	section	section	NOUN
ftr-447	708	64	1.83	1.83	NUM
ftr-447	708	65	-	-	SYM
ftr-447	708	66	3(e	3(e	NUM
ftr-447	708	67	)	)	PUNCT
ftr-447	708	68	.	.	PUNCT
ftr-447	709	1	no	no	DET
ftr-447	709	2	such	such	ADJ
ftr-447	709	3	"	"	PUNCT
ftr-447	709	4	transfer	transfer	NOUN
ftr-447	709	5	"	"	PUNCT
ftr-447	709	6	occurs	occur	VERB
ftr-447	709	7	under	under	ADP
ftr-447	709	8	those	those	DET
ftr-447	709	9	rulings	ruling	NOUN
ftr-447	709	10	because	because	SCONJ
ftr-447	709	11	assets	asset	NOUN
ftr-447	709	12	of	of	ADP
ftr-447	709	13	the	the	DET
ftr-447	709	14	trust	trust	NOUN
ftr-447	709	15	are	be	AUX
ftr-447	709	16	made	make	VERB
ftr-447	709	17	available	available	ADJ
ftr-447	709	18	to	to	ADP
ftr-447	709	19	creditors	creditor	NOUN
ftr-447	709	20	in	in	ADP
ftr-447	709	21	the	the	DET
ftr-447	709	22	event	event	NOUN
ftr-447	709	23	of	of	ADP
ftr-447	709	24	employer	employer	NOUN
ftr-447	709	25	insolvency	insolvency	NOUN
ftr-447	709	26	.	.	PUNCT
ftr-447	710	1	regulations	regulation	NOUN
ftr-447	710	2	section	section	VERB
ftr-447	710	3	1.83	1.83	NUM
ftr-447	710	4	-	-	SYM
ftr-447	710	5	3(e	3(e	NUM
ftr-447	710	6	)	)	PUNCT
ftr-447	710	7	states	state	NOUN
ftr-447	710	8	:	:	PUNCT
ftr-447	710	9	83	83	NUM
ftr-447	710	10	.	.	PUNCT
ftr-447	711	1	prop	prop	NOUN
ftr-447	711	2	.	.	PUNCT
ftr-447	711	3	regs	regs	PROPN
ftr-447	711	4	.	.	PUNCT
ftr-447	712	1	§	§	PROPN
ftr-447	712	2	1.671	1.671	NUM
ftr-447	712	3	-	-	SYM
ftr-447	712	4	1(g)(2	1(g)(2	NUM
ftr-447	712	5	)	)	PUNCT
ftr-447	712	6	(	(	PUNCT
ftr-447	712	7	emphasis	emphasis	NOUN
ftr-447	712	8	added	add	VERB
ftr-447	712	9	)	)	PUNCT
ftr-447	712	10	.	.	PUNCT
ftr-447	713	1	19991	19991	NUM
ftr-447	714	1	florida	florida	PROPN
ftr-447	714	2	tax	tax	NOUN
ftr-447	714	3	review	review	NOUN
ftr-447	714	4	for	for	ADP
ftr-447	714	5	purposes	purpose	NOUN
ftr-447	714	6	of	of	ADP
ftr-447	714	7	section	section	NOUN
ftr-447	714	8	83	83	NUM
ftr-447	714	9	and	and	CCONJ
ftr-447	714	10	the	the	DET
ftr-447	714	11	regulations	regulation	NOUN
ftr-447	714	12	thereunder	thereunder	NOUN
ftr-447	714	13	,	,	PUNCT
ftr-447	714	14	the	the	DET
ftr-447	714	15	term	term	NOUN
ftr-447	714	16	"	"	PUNCT
ftr-447	714	17	property	property	NOUN
ftr-447	714	18	"	"	PUNCT
ftr-447	714	19	includes	include	VERB
ftr-447	714	20	real	real	ADJ
ftr-447	714	21	and	and	CCONJ
ftr-447	714	22	personal	personal	ADJ
ftr-447	714	23	property	property	NOUN
ftr-447	714	24	other	other	ADJ
ftr-447	714	25	than	than	ADP
ftr-447	714	26	either	either	CCONJ
ftr-447	714	27	money	money	NOUN
ftr-447	714	28	or	or	CCONJ
ftr-447	714	29	an	an	DET
ftr-447	714	30	unfunded	unfunded	ADJ
ftr-447	714	31	and	and	CCONJ
ftr-447	714	32	unsecured	unsecured	ADJ
ftr-447	714	33	promise	promise	NOUN
ftr-447	714	34	to	to	PART
ftr-447	714	35	pay	pay	VERB
ftr-447	714	36	money	money	NOUN
ftr-447	714	37	or	or	CCONJ
ftr-447	714	38	property	property	NOUN
ftr-447	714	39	in	in	ADP
ftr-447	714	40	the	the	DET
ftr-447	714	41	future	future	NOUN
ftr-447	714	42	.	.	PUNCT
ftr-447	715	1	the	the	DET
ftr-447	715	2	term	term	NOUN
ftr-447	715	3	also	also	ADV
ftr-447	715	4	includes	include	VERB
ftr-447	715	5	a	a	DET
ftr-447	715	6	beneficial	beneficial	ADJ
ftr-447	715	7	interest	interest	NOUN
ftr-447	715	8	in	in	ADP
ftr-447	715	9	assets	asset	NOUN
ftr-447	715	10	(	(	PUNCT
ftr-447	715	11	including	include	VERB
ftr-447	715	12	money	money	NOUN
ftr-447	715	13	)	)	PUNCT
ftr-447	715	14	which	which	PRON
ftr-447	715	15	are	be	AUX
ftr-447	715	16	transferred	transfer	VERB
ftr-447	715	17	or	or	CCONJ
ftr-447	715	18	set	set	VERB
ftr-447	715	19	aside	aside	ADV
ftr-447	715	20	from	from	ADP
ftr-447	715	21	the	the	DET
ftr-447	715	22	claims	claim	NOUN
ftr-447	715	23	of	of	ADP
ftr-447	715	24	creditors	creditor	NOUN
ftr-447	715	25	of	of	ADP
ftr-447	715	26	the	the	DET
ftr-447	715	27	transferor	transferor	NOUN
ftr-447	715	28	....	....	PUNCT
ftr-447	715	29	'	'	PUNCT
ftr-447	715	30	even	even	ADV
ftr-447	715	31	with	with	ADP
ftr-447	715	32	the	the	DET
ftr-447	715	33	relevant	relevant	ADJ
ftr-447	715	34	provisions	provision	NOUN
ftr-447	715	35	contained	contain	VERB
ftr-447	715	36	in	in	ADP
ftr-447	715	37	sections	section	NOUN
ftr-447	715	38	83	83	NUM
ftr-447	715	39	and	and	CCONJ
ftr-447	715	40	402(b	402(b	PROPN
ftr-447	715	41	)	)	PUNCT
ftr-447	715	42	and	and	CCONJ
ftr-447	715	43	possible	possible	ADJ
ftr-447	715	44	inferences	inference	NOUN
ftr-447	715	45	that	that	PRON
ftr-447	715	46	may	may	AUX
ftr-447	715	47	be	be	AUX
ftr-447	715	48	drawn	draw	VERB
ftr-447	715	49	from	from	ADP
ftr-447	715	50	section	section	NOUN
ftr-447	715	51	679	679	NUM
ftr-447	715	52	,	,	PUNCT
ftr-447	715	53	it	it	PRON
ftr-447	715	54	is	be	AUX
ftr-447	715	55	not	not	PART
ftr-447	715	56	wholly	wholly	ADV
ftr-447	715	57	evident	evident	ADJ
ftr-447	715	58	,	,	PUNCT
ftr-447	715	59	however	however	ADV
ftr-447	715	60	,	,	PUNCT
ftr-447	715	61	that	that	SCONJ
ftr-447	715	62	the	the	DET
ftr-447	715	63	particular	particular	ADJ
ftr-447	715	64	example	example	NOUN
ftr-447	715	65	cited	cite	VERB
ftr-447	715	66	in	in	ADP
ftr-447	715	67	the	the	DET
ftr-447	715	68	proposed	propose	VERB
ftr-447	715	69	regulations	regulation	NOUN
ftr-447	715	70	was	be	AUX
ftr-447	715	71	intended	intend	VERB
ftr-447	715	72	to	to	PART
ftr-447	715	73	address	address	VERB
ftr-447	715	74	the	the	DET
ftr-447	715	75	potential	potential	ADJ
ftr-447	715	76	rabbi	rabbi	ADJ
ftr-447	715	77	trust	trust	NOUN
ftr-447	715	78	concern	concern	NOUN
ftr-447	715	79	.	.	PUNCT
ftr-447	716	1	the	the	DET
ftr-447	716	2	preamble	preamble	NOUN
ftr-447	716	3	to	to	ADP
ftr-447	716	4	proposed	propose	VERB
ftr-447	716	5	regulations	regulation	NOUN
ftr-447	716	6	sections	section	NOUN
ftr-447	716	7	1.671	1.671	NUM
ftr-447	716	8	-	-	SYM
ftr-447	716	9	1(g	1(g	NUM
ftr-447	716	10	)	)	PUNCT
ftr-447	716	11	&	&	CCONJ
ftr-447	716	12	(	(	PUNCT
ftr-447	716	13	h	h	NOUN
ftr-447	716	14	)	)	PUNCT
ftr-447	716	15	,	,	PUNCT
ftr-447	716	16	however	however	ADV
ftr-447	716	17	,	,	PUNCT
ftr-447	716	18	briefly	briefly	ADV
ftr-447	716	19	notes	note	VERB
ftr-447	716	20	"	"	PUNCT
ftr-447	716	21	[	[	X
ftr-447	716	22	i]f	i]f	NOUN
ftr-447	716	23	under	under	ADP
ftr-447	716	24	these	these	DET
ftr-447	716	25	principles	principle	NOUN
ftr-447	716	26	,	,	PUNCT
ftr-447	716	27	no	no	DET
ftr-447	716	28	assets	asset	NOUN
ftr-447	716	29	have	have	AUX
ftr-447	716	30	been	be	AUX
ftr-447	716	31	transferred	transfer	VERB
ftr-447	716	32	to	to	ADP
ftr-447	716	33	an	an	DET
ftr-447	716	34	employees	employee	NOUN
ftr-447	716	35	'	'	PART
ftr-447	716	36	trust	trust	NOUN
ftr-447	716	37	for	for	ADP
ftr-447	716	38	federal	federal	ADJ
ftr-447	716	39	tax	tax	NOUN
ftr-447	716	40	purposes	purpose	NOUN
ftr-447	716	41	,	,	PUNCT
ftr-447	716	42	these	these	DET
ftr-447	716	43	proposed	propose	VERB
ftr-447	716	44	regulations	regulation	NOUN
ftr-447	716	45	do	do	AUX
ftr-447	716	46	not	not	PART
ftr-447	716	47	apply	apply	VERB
ftr-447	716	48	.	.	PUNCT
ftr-447	717	1	"85	"85	PROPN
ftr-447	717	2	thus	thus	ADV
ftr-447	717	3	,	,	PUNCT
ftr-447	717	4	from	from	ADP
ftr-447	717	5	the	the	DET
ftr-447	717	6	preamble	preamble	NOUN
ftr-447	717	7	and	and	CCONJ
ftr-447	717	8	through	through	ADP
ftr-447	717	9	a	a	DET
ftr-447	717	10	more	more	ADV
ftr-447	717	11	seasoned	seasoned	ADJ
ftr-447	717	12	reading	reading	NOUN
ftr-447	717	13	of	of	ADP
ftr-447	717	14	the	the	DET
ftr-447	717	15	broader	broad	ADJ
ftr-447	717	16	provisions	provision	NOUN
ftr-447	717	17	,	,	PUNCT
ftr-447	717	18	rabbi	rabbi	ADJ
ftr-447	717	19	trusts	trust	NOUN
ftr-447	717	20	should	should	AUX
ftr-447	717	21	not	not	PART
ftr-447	717	22	be	be	AUX
ftr-447	717	23	viewed	view	VERB
ftr-447	717	24	as	as	ADP
ftr-447	717	25	subject	subject	ADJ
ftr-447	717	26	to	to	ADP
ftr-447	717	27	proposed	propose	VERB
ftr-447	717	28	regulations	regulation	NOUN
ftr-447	717	29	section	section	NOUN
ftr-447	717	30	1.671	1.671	NUM
ftr-447	717	31	-	-	SYM
ftr-447	717	32	1	1	NUM
ftr-447	717	33	,	,	PUNCT
ftr-447	717	34	although	although	SCONJ
ftr-447	717	35	the	the	DET
ftr-447	717	36	service	service	NOUN
ftr-447	717	37	may	may	AUX
ftr-447	717	38	wish	wish	VERB
ftr-447	717	39	to	to	PART
ftr-447	717	40	more	more	ADV
ftr-447	717	41	directly	directly	ADV
ftr-447	717	42	clarify	clarify	VERB
ftr-447	717	43	its	its	PRON
ftr-447	717	44	position	position	NOUN
ftr-447	717	45	in	in	ADP
ftr-447	717	46	the	the	DET
ftr-447	717	47	body	body	NOUN
ftr-447	717	48	of	of	ADP
ftr-447	717	49	the	the	DET
ftr-447	717	50	final	final	ADJ
ftr-447	717	51	regulations	regulation	NOUN
ftr-447	717	52	,	,	PUNCT
ftr-447	717	53	when	when	SCONJ
ftr-447	717	54	issued	issue	VERB
ftr-447	717	55	,	,	PUNCT
ftr-447	717	56	to	to	PART
ftr-447	717	57	dispel	dispel	VERB
ftr-447	717	58	completely	completely	ADV
ftr-447	717	59	any	any	DET
ftr-447	717	60	contrary	contrary	ADJ
ftr-447	717	61	reading	reading	NOUN
ftr-447	717	62	.	.	PUNCT
ftr-447	718	1	in	in	ADP
ftr-447	718	2	any	any	DET
ftr-447	718	3	event	event	NOUN
ftr-447	718	4	,	,	PUNCT
ftr-447	718	5	as	as	SCONJ
ftr-447	718	6	discussed	discuss	VERB
ftr-447	718	7	above	above	ADV
ftr-447	718	8	,	,	PUNCT
ftr-447	718	9	in	in	ADP
ftr-447	718	10	greater	great	ADJ
ftr-447	718	11	peril	peril	NOUN
ftr-447	718	12	is	be	AUX
ftr-447	718	13	the	the	DET
ftr-447	718	14	treatment	treatment	NOUN
ftr-447	718	15	of	of	ADP
ftr-447	718	16	compensatory	compensatory	ADJ
ftr-447	718	17	arrangements	arrangement	NOUN
ftr-447	718	18	that	that	PRON
ftr-447	718	19	seek	seek	VERB
ftr-447	718	20	grantor	grantor	NOUN
ftr-447	718	21	trust	trust	NOUN
ftr-447	718	22	treatment	treatment	NOUN
ftr-447	718	23	on	on	ADP
ftr-447	718	24	a	a	DET
ftr-447	718	25	basis	basis	NOUN
ftr-447	718	26	other	other	ADJ
ftr-447	718	27	than	than	ADP
ftr-447	718	28	that	that	PRON
ftr-447	718	29	of	of	ADP
ftr-447	718	30	revenue	revenue	NOUN
ftr-447	718	31	procedure	procedure	NOUN
ftr-447	718	32	92	92	NUM
ftr-447	718	33	-	-	SYM
ftr-447	718	34	64	64	NUM
ftr-447	718	35	.	.	PUNCT
ftr-447	719	1	because	because	SCONJ
ftr-447	719	2	proposed	propose	VERB
ftr-447	719	3	regulations	regulation	NOUN
ftr-447	719	4	section	section	VERB
ftr-447	719	5	1.671	1.671	NUM
ftr-447	719	6	-	-	PUNCT
ftr-447	719	7	1(h)(1	1(h)(1	NUM
ftr-447	719	8	)	)	PUNCT
ftr-447	719	9	states	state	VERB
ftr-447	719	10	that	that	SCONJ
ftr-447	719	11	"	"	PUNCT
ftr-447	719	12	regardless	regardless	ADV
ftr-447	719	13	of	of	ADP
ftr-447	719	14	whether	whether	SCONJ
ftr-447	719	15	the	the	DET
ftr-447	719	16	employer	employer	NOUN
ftr-447	719	17	has	have	AUX
ftr-447	719	18	a	a	DET
ftr-447	719	19	power	power	NOUN
ftr-447	719	20	or	or	CCONJ
ftr-447	719	21	interest	interest	NOUN
ftr-447	719	22	described	describe	VERB
ftr-447	719	23	in	in	ADP
ftr-447	719	24	sections	section	NOUN
ftr-447	719	25	673	673	NUM
ftr-447	719	26	through	through	ADP
ftr-447	719	27	677	677	NUM
ftr-447	719	28	over	over	ADP
ftr-447	719	29	any	any	DET
ftr-447	719	30	portion	portion	NOUN
ftr-447	719	31	of	of	ADP
ftr-447	719	32	the	the	DET
ftr-447	719	33	trust	trust	NOUN
ftr-447	719	34	,	,	PUNCT
ftr-447	719	35	"	"	PUNCT
ftr-447	719	36	there	there	PRON
ftr-447	719	37	is	be	VERB
ftr-447	719	38	now	now	ADV
ftr-447	719	39	significant	significant	ADJ
ftr-447	719	40	doubt	doubt	NOUN
ftr-447	719	41	under	under	ADP
ftr-447	719	42	the	the	DET
ftr-447	719	43	proposed	propose	VERB
ftr-447	719	44	regulations	regulation	NOUN
ftr-447	719	45	as	as	ADP
ftr-447	719	46	to	to	ADP
ftr-447	719	47	whether	whether	SCONJ
ftr-447	719	48	a	a	DET
ftr-447	719	49	compensatory	compensatory	ADJ
ftr-447	719	50	trust	trust	NOUN
ftr-447	719	51	that	that	PRON
ftr-447	719	52	wishes	wish	VERB
ftr-447	719	53	to	to	PART
ftr-447	719	54	secure	secure	VERB
ftr-447	719	55	grantor	grantor	NOUN
ftr-447	719	56	trust	trust	NOUN
ftr-447	719	57	treatment	treatment	NOUN
ftr-447	719	58	may	may	AUX
ftr-447	719	59	do	do	AUX
ftr-447	719	60	so	so	ADV
ftr-447	719	61	as	as	ADP
ftr-447	719	62	a	a	DET
ftr-447	719	63	result	result	NOUN
ftr-447	719	64	of	of	ADP
ftr-447	719	65	maintaining	maintain	VERB
ftr-447	719	66	a	a	DET
ftr-447	719	67	power	power	NOUN
ftr-447	719	68	other	other	ADJ
ftr-447	719	69	than	than	ADP
ftr-447	719	70	the	the	DET
ftr-447	719	71	segregation	segregation	NOUN
ftr-447	719	72	of	of	ADP
ftr-447	719	73	assets	asset	NOUN
ftr-447	719	74	for	for	ADP
ftr-447	719	75	the	the	DET
ftr-447	719	76	benefit	benefit	NOUN
ftr-447	719	77	of	of	ADP
ftr-447	719	78	creditors	creditor	NOUN
ftr-447	719	79	in	in	ADP
ftr-447	719	80	the	the	DET
ftr-447	719	81	event	event	NOUN
ftr-447	719	82	of	of	ADP
ftr-447	719	83	insolvency	insolvency	NOUN
ftr-447	719	84	.	.	PUNCT
ftr-447	720	1	at	at	ADP
ftr-447	720	2	least	least	ADJ
ftr-447	720	3	under	under	ADP
ftr-447	720	4	a	a	DET
ftr-447	720	5	formalistic	formalistic	ADJ
ftr-447	720	6	reading	reading	NOUN
ftr-447	720	7	of	of	ADP
ftr-447	720	8	the	the	DET
ftr-447	720	9	proposed	propose	VERB
ftr-447	720	10	regulations	regulation	NOUN
ftr-447	720	11	,	,	PUNCT
ftr-447	720	12	a	a	DET
ftr-447	720	13	compensatory	compensatory	ADJ
ftr-447	720	14	trust	trust	NOUN
ftr-447	720	15	that	that	PRON
ftr-447	720	16	does	do	AUX
ftr-447	720	17	not	not	PART
ftr-447	720	18	satisfy	satisfy	VERB
ftr-447	720	19	revenue	revenue	NOUN
ftr-447	720	20	procedure	procedure	NOUN
ftr-447	720	21	92	92	NUM
ftr-447	720	22	-	-	SYM
ftr-447	720	23	64	64	NUM
ftr-447	720	24	may	may	AUX
ftr-447	720	25	be	be	AUX
ftr-447	720	26	unlikely	unlikely	ADJ
ftr-447	720	27	to	to	PART
ftr-447	720	28	get	get	VERB
ftr-447	720	29	a	a	DET
ftr-447	720	30	"	"	PUNCT
ftr-447	720	31	second	second	ADJ
ftr-447	720	32	bite	bite	NOUN
ftr-447	720	33	"	"	PUNCT
ftr-447	720	34	at	at	ADP
ftr-447	720	35	the	the	DET
ftr-447	720	36	grantor	grantor	NOUN
ftr-447	720	37	trust	trust	NOUN
ftr-447	720	38	apple	apple	NOUN
ftr-447	720	39	even	even	ADV
ftr-447	720	40	if	if	SCONJ
ftr-447	720	41	in	in	ADP
ftr-447	720	42	the	the	DET
ftr-447	720	43	noncompensatory	noncompensatory	ADJ
ftr-447	720	44	setting	setting	NOUN
ftr-447	720	45	,	,	PUNCT
ftr-447	720	46	providing	provide	VERB
ftr-447	720	47	the	the	DET
ftr-447	720	48	grantor	grantor	NOUN
ftr-447	720	49	with	with	ADP
ftr-447	720	50	one	one	NUM
ftr-447	720	51	of	of	ADP
ftr-447	720	52	the	the	DET
ftr-447	720	53	powers	power	NOUN
ftr-447	720	54	described	describe	VERB
ftr-447	720	55	in	in	ADP
ftr-447	720	56	sections	section	NOUN
ftr-447	720	57	671	671	NUM
ftr-447	720	58	through	through	ADP
ftr-447	720	59	677	677	NUM
ftr-447	720	60	would	would	AUX
ftr-447	720	61	ordinarily	ordinarily	ADV
ftr-447	720	62	result	result	VERB
ftr-447	720	63	in	in	ADP
ftr-447	720	64	grantor	grantor	NOUN
ftr-447	720	65	trust	trust	NOUN
ftr-447	720	66	treatment	treatment	NOUN
ftr-447	720	67	.	.	PUNCT
ftr-447	721	1	accordingly	accordingly	ADV
ftr-447	721	2	,	,	PUNCT
ftr-447	721	3	under	under	ADP
ftr-447	721	4	such	such	DET
ftr-447	721	5	a	a	DET
ftr-447	721	6	view	view	NOUN
ftr-447	721	7	,	,	PUNCT
ftr-447	721	8	any	any	DET
ftr-447	721	9	compensatory	compensatory	ADJ
ftr-447	721	10	arrangement	arrangement	NOUN
ftr-447	721	11	making	make	VERB
ftr-447	721	12	use	use	NOUN
ftr-447	721	13	of	of	ADP
ftr-447	721	14	a	a	DET
ftr-447	721	15	trust	trust	NOUN
ftr-447	721	16	which	which	PRON
ftr-447	721	17	results	result	VERB
ftr-447	721	18	in	in	ADP
ftr-447	721	19	a	a	DET
ftr-447	721	20	transfer	transfer	NOUN
ftr-447	721	21	under	under	ADP
ftr-447	721	22	section	section	NOUN
ftr-447	721	23	83	83	NUM
ftr-447	721	24	may	may	AUX
ftr-447	721	25	result	result	VERB
ftr-447	721	26	in	in	ADP
ftr-447	721	27	section	section	NOUN
ftr-447	721	28	402(b	402(b	PROPN
ftr-447	721	29	)	)	PUNCT
ftr-447	721	30	treatment	treatment	NOUN
ftr-447	721	31	.	.	PUNCT
ftr-447	722	1	because	because	SCONJ
ftr-447	722	2	it	it	PRON
ftr-447	722	3	may	may	AUX
ftr-447	722	4	be	be	AUX
ftr-447	722	5	possible	possible	ADJ
ftr-447	722	6	for	for	SCONJ
ftr-447	722	7	a	a	DET
ftr-447	722	8	trust	trust	NOUN
ftr-447	722	9	to	to	PART
ftr-447	722	10	receive	receive	VERB
ftr-447	722	11	a	a	DET
ftr-447	722	12	transfer	transfer	NOUN
ftr-447	722	13	of	of	ADP
ftr-447	722	14	property	property	NOUN
ftr-447	722	15	within	within	ADP
ftr-447	722	16	the	the	DET
ftr-447	722	17	meaning	meaning	NOUN
ftr-447	722	18	of	of	ADP
ftr-447	722	19	regulations	regulation	NOUN
ftr-447	722	20	section	section	NOUN
ftr-447	722	21	1.83	1.83	NUM
ftr-447	722	22	-	-	SYM
ftr-447	722	23	3(e	3(e	NUM
ftr-447	722	24	)	)	PUNCT
ftr-447	722	25	while	while	SCONJ
ftr-447	722	26	still	still	ADV
ftr-447	722	27	providing	provide	VERB
ftr-447	722	28	the	the	DET
ftr-447	722	29	grantor	grantor	NOUN
ftr-447	722	30	with	with	ADP
ftr-447	722	31	one	one	NUM
ftr-447	722	32	or	or	CCONJ
ftr-447	722	33	more	more	ADJ
ftr-447	722	34	of	of	ADP
ftr-447	722	35	the	the	DET
ftr-447	722	36	powers	power	NOUN
ftr-447	722	37	described	describe	VERB
ftr-447	722	38	in	in	ADP
ftr-447	722	39	84	84	NUM
ftr-447	722	40	.	.	PUNCT
ftr-447	723	1	regs	reg	NOUN
ftr-447	723	2	.	.	PUNCT
ftr-447	724	1	§	§	PROPN
ftr-447	724	2	1.83	1.83	NUM
ftr-447	724	3	-	-	SYM
ftr-447	724	4	3(e	3(e	NUM
ftr-447	724	5	)	)	PUNCT
ftr-447	724	6	(	(	PUNCT
ftr-447	724	7	emphasis	emphasis	NOUN
ftr-447	724	8	added	add	VERB
ftr-447	724	9	)	)	PUNCT
ftr-447	724	10	.	.	PUNCT
ftr-447	725	1	85	85	NUM
ftr-447	725	2	.	.	X
ftr-447	725	3	61	61	NUM
ftr-447	725	4	fed	feed	VERB
ftr-447	725	5	.	.	PUNCT
ftr-447	726	1	reg	reg	PROPN
ftr-447	726	2	.	.	PUNCT
ftr-447	726	3	50778	50778	NUM
ftr-447	726	4	,	,	PUNCT
ftr-447	726	5	50779	50779	NUM
ftr-447	726	6	(	(	PUNCT
ftr-447	726	7	1996	1996	NUM
ftr-447	726	8	)	)	PUNCT
ftr-447	726	9	.	.	PUNCT
ftr-447	727	1	[	[	X
ftr-447	727	2	vol	vol	NOUN
ftr-447	727	3	4:6	4:6	NUM
ftr-447	727	4	recent	recent	ADJ
ftr-447	727	5	changes	change	NOUN
ftr-447	727	6	for	for	ADP
ftr-447	727	7	foreign	foreign	ADJ
ftr-447	727	8	compensatory	compensatory	ADJ
ftr-447	727	9	trsis	trsis	NOUN
ftr-447	727	10	sections	section	NOUN
ftr-447	727	11	671	671	NUM
ftr-447	727	12	through	through	ADP
ftr-447	727	13	677	677	NUM
ftr-447	727	14	,	,	PUNCT
ftr-447	727	15	the	the	DET
ftr-447	727	16	fate	fate	NOUN
ftr-447	727	17	of	of	ADP
ftr-447	727	18	secular	secular	ADJ
ftr-447	727	19	grantor	grantor	NOUN
ftr-447	727	20	compensatory	compensatory	NOUN
ftr-447	727	21	trusts	trust	NOUN
ftr-447	727	22	,	,	PUNCT
ftr-447	727	23	other	other	ADJ
ftr-447	727	24	than	than	ADP
ftr-447	727	25	in	in	ADP
ftr-447	727	26	the	the	DET
ftr-447	727	27	overfunded	overfunded	ADJ
ftr-447	727	28	context	context	NOUN
ftr-447	727	29	,	,	PUNCT
ftr-447	727	30	may	may	AUX
ftr-447	727	31	be	be	AUX
ftr-447	727	32	in	in	ADP
ftr-447	727	33	doubt	doubt	NOUN
ftr-447	727	34	under	under	ADP
ftr-447	727	35	the	the	DET
ftr-447	727	36	proposed	propose	VERB
ftr-447	727	37	regulations	regulation	NOUN
ftr-447	727	38	.	.	PUNCT
ftr-447	728	1	this	this	PRON
ftr-447	728	2	may	may	AUX
ftr-447	728	3	be	be	AUX
ftr-447	728	4	the	the	DET
ftr-447	728	5	case	case	NOUN
ftr-447	728	6	,	,	PUNCT
ftr-447	728	7	even	even	ADV
ftr-447	728	8	though	though	ADV
ftr-447	728	9	,	,	PUNCT
ftr-447	728	10	curiously	curiously	ADV
ftr-447	728	11	,	,	PUNCT
ftr-447	728	12	the	the	DET
ftr-447	728	13	preamble	preamble	NOUN
ftr-447	728	14	to	to	ADP
ftr-447	728	15	the	the	DET
ftr-447	728	16	proposed	propose	VERB
ftr-447	728	17	regulations	regulation	NOUN
ftr-447	728	18	explicitly	explicitly	ADV
ftr-447	728	19	recognizes	recognize	VERB
ftr-447	728	20	that	that	PRON
ftr-447	728	21	:	:	PUNCT
ftr-447	729	1	[	[	X
ftr-447	729	2	e]ven	e]ven	ADJ
ftr-447	729	3	if	if	SCONJ
ftr-447	729	4	there	there	PRON
ftr-447	729	5	has	have	AUX
ftr-447	729	6	been	be	AUX
ftr-447	729	7	a	a	DET
ftr-447	729	8	completed	complete	VERB
ftr-447	729	9	transfer	transfer	NOUN
ftr-447	729	10	of	of	ADP
ftr-447	729	11	trust	trust	NOUN
ftr-447	729	12	assets	asset	NOUN
ftr-447	729	13	,	,	PUNCT
ftr-447	729	14	the	the	DET
ftr-447	729	15	subpart	subpart	NOUN
ftr-447	729	16	e	e	NOUN
ftr-447	729	17	rules	rule	NOUN
ftr-447	729	18	may	may	AUX
ftr-447	729	19	apply	apply	VERB
ftr-447	729	20	to	to	PART
ftr-447	729	21	treat	treat	VERB
ftr-447	729	22	the	the	DET
ftr-447	729	23	grantor	grantor	NOUN
ftr-447	729	24	as	as	ADP
ftr-447	729	25	the	the	DET
ftr-447	729	26	owner	owner	NOUN
ftr-447	729	27	of	of	ADP
ftr-447	729	28	a	a	DET
ftr-447	729	29	portion	portion	NOUN
ftr-447	729	30	of	of	ADP
ftr-447	729	31	the	the	DET
ftr-447	729	32	trust	trust	NOUN
ftr-447	729	33	for	for	ADP
ftr-447	729	34	federal	federal	ADJ
ftr-447	729	35	income	income	NOUN
ftr-447	729	36	tax	tax	NOUN
ftr-447	729	37	purposes.86	purposes.86	NOUN
ftr-447	729	38	the	the	DET
ftr-447	729	39	expansive	expansive	ADJ
ftr-447	729	40	"	"	PUNCT
ftr-447	729	41	fundamentally	fundamentally	ADV
ftr-447	729	42	inconsistent	inconsistent	ADJ
ftr-447	729	43	"	"	PUNCT
ftr-447	729	44	position	position	NOUN
ftr-447	729	45	,	,	PUNCT
ftr-447	729	46	therefore	therefore	ADV
ftr-447	729	47	,	,	PUNCT
ftr-447	729	48	may	may	AUX
ftr-447	729	49	now	now	ADV
ftr-447	729	50	be	be	AUX
ftr-447	729	51	significantly	significantly	ADV
ftr-447	729	52	elevated	elevate	VERB
ftr-447	729	53	from	from	ADP
ftr-447	729	54	a	a	DET
ftr-447	729	55	position	position	NOUN
ftr-447	729	56	articulated	articulate	VERB
ftr-447	729	57	through	through	ADP
ftr-447	729	58	several	several	ADJ
ftr-447	729	59	private	private	ADJ
ftr-447	729	60	letter	letter	NOUN
ftr-447	729	61	rulings	ruling	NOUN
ftr-447	729	62	to	to	ADP
ftr-447	729	63	that	that	PRON
ftr-447	729	64	of	of	ADP
ftr-447	729	65	potentially	potentially	ADV
ftr-447	729	66	more	more	ADV
ftr-447	729	67	universally	universally	ADV
ftr-447	729	68	applicable	applicable	ADJ
ftr-447	729	69	regulatory	regulatory	ADJ
ftr-447	729	70	authority	authority	NOUN
ftr-447	729	71	despite	despite	SCONJ
ftr-447	729	72	the	the	DET
ftr-447	729	73	fact	fact	NOUN
ftr-447	729	74	that	that	SCONJ
ftr-447	729	75	it	it	PRON
ftr-447	729	76	may	may	AUX
ftr-447	729	77	not	not	PART
ftr-447	729	78	be	be	AUX
ftr-447	729	79	clear	clear	ADJ
ftr-447	729	80	under	under	ADP
ftr-447	729	81	a	a	DET
ftr-447	729	82	broader	broad	ADJ
ftr-447	729	83	statutory	statutory	ADJ
ftr-447	729	84	analysis	analysis	NOUN
ftr-447	729	85	whether	whether	SCONJ
ftr-447	729	86	there	there	PRON
ftr-447	729	87	may	may	AUX
ftr-447	729	88	be	be	AUX
ftr-447	729	89	a	a	DET
ftr-447	729	90	conflict	conflict	NOUN
ftr-447	729	91	with	with	ADP
ftr-447	729	92	the	the	DET
ftr-447	729	93	grantor	grantor	NOUN
ftr-447	729	94	trust	trust	NOUN
ftr-447	729	95	rules.87	rules.87	VERB
ftr-447	729	96	while	while	SCONJ
ftr-447	729	97	unclear	unclear	ADJ
ftr-447	729	98	under	under	ADP
ftr-447	729	99	the	the	DET
ftr-447	729	100	larger	large	ADJ
ftr-447	729	101	statutory	statutory	ADJ
ftr-447	729	102	scope	scope	NOUN
ftr-447	729	103	of	of	ADP
ftr-447	729	104	section	section	NOUN
ftr-447	729	105	402(b	402(b	PROPN
ftr-447	729	106	)	)	PUNCT
ftr-447	729	107	,	,	PUNCT
ftr-447	729	108	this	this	DET
ftr-447	729	109	outcome	outcome	NOUN
ftr-447	729	110	is	be	AUX
ftr-447	729	111	apparently	apparently	ADV
ftr-447	729	112	consistent	consistent	ADJ
ftr-447	729	113	with	with	ADP
ftr-447	729	114	the	the	DET
ftr-447	729	115	reasoning	reasoning	NOUN
ftr-447	729	116	reached	reach	VERB
ftr-447	729	117	in	in	ADP
ftr-447	729	118	private	private	ADJ
ftr-447	729	119	letter	letter	NOUN
ftr-447	729	120	ruling	rule	VERB
ftr-447	729	121	93	93	NUM
ftr-447	729	122	-	-	SYM
ftr-447	729	123	02	02	NUM
ftr-447	729	124	-	-	PUNCT
ftr-447	729	125	017	017	NUM
ftr-447	729	126	,	,	PUNCT
ftr-447	729	127	which	which	PRON
ftr-447	729	128	held	hold	VERB
ftr-447	729	129	,	,	PUNCT
ftr-447	729	130	despite	despite	SCONJ
ftr-447	729	131	any	any	DET
ftr-447	729	132	other	other	ADJ
ftr-447	729	133	grantor	grantor	NOUN
ftr-447	729	134	power	power	NOUN
ftr-447	729	135	maintained	maintain	VERB
ftr-447	729	136	by	by	ADP
ftr-447	729	137	the	the	DET
ftr-447	729	138	sponsor	sponsor	NOUN
ftr-447	729	139	,	,	PUNCT
ftr-447	729	140	that	that	SCONJ
ftr-447	729	141	no	no	DET
ftr-447	729	142	grantor	grantor	NOUN
ftr-447	729	143	trust	trust	NOUN
ftr-447	729	144	status	status	NOUN
ftr-447	729	145	may	may	AUX
ftr-447	729	146	be	be	AUX
ftr-447	729	147	concluded	conclude	VERB
ftr-447	729	148	where	where	SCONJ
ftr-447	729	149	there	there	PRON
ftr-447	729	150	is	be	VERB
ftr-447	729	151	a	a	DET
ftr-447	729	152	transfer	transfer	NOUN
ftr-447	729	153	of	of	ADP
ftr-447	729	154	property	property	NOUN
ftr-447	729	155	under	under	ADP
ftr-447	729	156	section	section	NOUN
ftr-447	729	157	83	83	NUM
ftr-447	729	158	and	and	CCONJ
ftr-447	729	159	where	where	SCONJ
ftr-447	729	160	the	the	DET
ftr-447	729	161	assets	asset	NOUN
ftr-447	729	162	of	of	ADP
ftr-447	729	163	the	the	DET
ftr-447	729	164	trust	trust	NOUN
ftr-447	729	165	are	be	AUX
ftr-447	729	166	not	not	PART
ftr-447	729	167	available	available	ADJ
ftr-447	729	168	to	to	ADP
ftr-447	729	169	the	the	DET
ftr-447	729	170	creditors	creditor	NOUN
ftr-447	729	171	of	of	ADP
ftr-447	729	172	the	the	DET
ftr-447	729	173	employer	employer	NOUN
ftr-447	729	174	.	.	PUNCT
ftr-447	730	1	it	it	PRON
ftr-447	730	2	is	be	AUX
ftr-447	730	3	not	not	PART
ftr-447	730	4	certain	certain	ADJ
ftr-447	730	5	whether	whether	SCONJ
ftr-447	730	6	the	the	DET
ftr-447	730	7	outcome	outcome	NOUN
ftr-447	730	8	of	of	ADP
ftr-447	730	9	the	the	DET
ftr-447	730	10	proposed	propose	VERB
ftr-447	730	11	regulations	regulation	NOUN
ftr-447	730	12	may	may	AUX
ftr-447	730	13	conflict	conflict	VERB
ftr-447	730	14	with	with	ADP
ftr-447	730	15	private	private	ADJ
ftr-447	730	16	letter	letter	NOUN
ftr-447	730	17	ruling	rule	VERB
ftr-447	730	18	98	98	NUM
ftr-447	730	19	-	-	SYM
ftr-447	730	20	10	10	NUM
ftr-447	730	21	-	-	PUNCT
ftr-447	730	22	005	005	NUM
ftr-447	730	23	,	,	PUNCT
ftr-447	730	24	which	which	DET
ftr-447	730	25	,	,	PUNCT
ftr-447	730	26	as	as	SCONJ
ftr-447	730	27	described	describe	VERB
ftr-447	730	28	above	above	ADV
ftr-447	730	29	,	,	PUNCT
ftr-447	730	30	conferred	conferred	ADJ
ftr-447	730	31	grantor	grantor	NOUN
ftr-447	730	32	trust	trust	NOUN
ftr-447	730	33	status	status	NOUN
ftr-447	730	34	in	in	ADP
ftr-447	730	35	a	a	DET
ftr-447	730	36	three	three	NUM
ftr-447	730	37	party	party	NOUN
ftr-447	730	38	non	non	ADJ
ftr-447	730	39	-	-	ADJ
ftr-447	730	40	rabbi	rabbi	ADJ
ftr-447	730	41	trust	trust	NOUN
ftr-447	730	42	deferred	defer	VERB
ftr-447	730	43	compensatory	compensatory	ADJ
ftr-447	730	44	setting	setting	NOUN
ftr-447	730	45	.	.	PUNCT
ftr-447	731	1	however	however	ADV
ftr-447	731	2	,	,	PUNCT
ftr-447	731	3	since	since	SCONJ
ftr-447	731	4	the	the	DET
ftr-447	731	5	"	"	PUNCT
ftr-447	731	6	employer	employer	NOUN
ftr-447	731	7	"	"	PUNCT
ftr-447	731	8	under	under	ADP
ftr-447	731	9	that	that	DET
ftr-447	731	10	arrangement	arrangement	NOUN
ftr-447	731	11	never	never	ADV
ftr-447	731	12	"	"	PUNCT
ftr-447	731	13	contributed	contribute	VERB
ftr-447	731	14	"	"	PUNCT
ftr-447	731	15	property	property	NOUN
ftr-447	731	16	to	to	ADP
ftr-447	731	17	the	the	DET
ftr-447	731	18	trust	trust	NOUN
ftr-447	731	19	,	,	PUNCT
ftr-447	731	20	section	section	NOUN
ftr-447	731	21	402(b	402(b	PROPN
ftr-447	731	22	)	)	PUNCT
ftr-447	731	23	may	may	AUX
ftr-447	731	24	in	in	ADP
ftr-447	731	25	fact	fact	NOUN
ftr-447	731	26	not	not	PART
ftr-447	731	27	be	be	AUX
ftr-447	731	28	implicated	implicate	VERB
ftr-447	731	29	.	.	PUNCT
ftr-447	732	1	f.	f.	PROPN
ftr-447	732	2	summary	summary	PROPN
ftr-447	732	3	while	while	SCONJ
ftr-447	732	4	there	there	PRON
ftr-447	732	5	has	have	AUX
ftr-447	732	6	historically	historically	ADV
ftr-447	732	7	been	be	AUX
ftr-447	732	8	and	and	CCONJ
ftr-447	732	9	continues	continue	VERB
ftr-447	732	10	to	to	PART
ftr-447	732	11	be	be	AUX
ftr-447	732	12	uncertainty	uncertainty	NOUN
ftr-447	732	13	regarding	regard	VERB
ftr-447	732	14	the	the	DET
ftr-447	732	15	scope	scope	NOUN
ftr-447	732	16	of	of	ADP
ftr-447	732	17	section	section	NOUN
ftr-447	732	18	402(b	402(b	PROPN
ftr-447	732	19	)	)	PUNCT
ftr-447	732	20	arrangements	arrangement	NOUN
ftr-447	732	21	,	,	PUNCT
ftr-447	732	22	the	the	DET
ftr-447	732	23	proposed	propose	VERB
ftr-447	732	24	regulations	regulation	NOUN
ftr-447	732	25	have	have	AUX
ftr-447	732	26	codified	codify	VERB
ftr-447	732	27	for	for	ADP
ftr-447	732	28	the	the	DET
ftr-447	732	29	first	first	ADJ
ftr-447	732	30	time	time	NOUN
ftr-447	732	31	,	,	PUNCT
ftr-447	732	32	other	other	ADJ
ftr-447	732	33	than	than	ADP
ftr-447	732	34	through	through	ADP
ftr-447	732	35	private	private	ADJ
ftr-447	732	36	letter	letter	NOUN
ftr-447	732	37	rulings	ruling	NOUN
ftr-447	732	38	,	,	PUNCT
ftr-447	732	39	a	a	DET
ftr-447	732	40	more	more	ADV
ftr-447	732	41	universally	universally	ADV
ftr-447	732	42	applicable	applicable	ADJ
ftr-447	732	43	statement	statement	NOUN
ftr-447	732	44	concerning	concern	VERB
ftr-447	732	45	the	the	DET
ftr-447	732	46	apparent	apparent	ADJ
ftr-447	732	47	relationship	relationship	NOUN
ftr-447	732	48	between	between	ADP
ftr-447	732	49	section	section	NOUN
ftr-447	732	50	402(b	402(b	PROPN
ftr-447	732	51	)	)	PUNCT
ftr-447	732	52	arrangements	arrangement	NOUN
ftr-447	732	53	and	and	CCONJ
ftr-447	732	54	rabbi	rabbi	ADJ
ftr-447	732	55	trusts	trust	NOUN
ftr-447	732	56	and	and	CCONJ
ftr-447	732	57	other	other	ADJ
ftr-447	732	58	purported	purport	VERB
ftr-447	732	59	compensatory	compensatory	ADJ
ftr-447	732	60	grantor	grantor	NOUN
ftr-447	732	61	trusts	trust	NOUN
ftr-447	732	62	.	.	PUNCT
ftr-447	733	1	the	the	DET
ftr-447	733	2	proposed	propose	VERB
ftr-447	733	3	regulations	regulation	NOUN
ftr-447	733	4	formally	formally	ADV
ftr-447	733	5	sanction	sanction	VERB
ftr-447	733	6	the	the	DET
ftr-447	733	7	conclusion	conclusion	NOUN
ftr-447	733	8	that	that	SCONJ
ftr-447	733	9	certain	certain	ADJ
ftr-447	733	10	nonqualified	nonqualified	ADJ
ftr-447	733	11	deferred	defer	VERB
ftr-447	733	12	compensation	compensation	NOUN
ftr-447	733	13	plans	plan	NOUN
ftr-447	733	14	are	be	AUX
ftr-447	733	15	subject	subject	ADJ
ftr-447	733	16	to	to	ADP
ftr-447	733	17	taxation	taxation	NOUN
ftr-447	733	18	,	,	PUNCT
ftr-447	733	19	a	a	DET
ftr-447	733	20	conclusion	conclusion	NOUN
ftr-447	733	21	reached	reach	VERB
ftr-447	733	22	by	by	ADP
ftr-447	733	23	the	the	DET
ftr-447	733	24	service	service	NOUN
ftr-447	733	25	in	in	ADP
ftr-447	733	26	various	various	ADJ
ftr-447	733	27	previous	previous	ADJ
ftr-447	733	28	rulings	ruling	NOUN
ftr-447	733	29	concerning	concern	VERB
ftr-447	733	30	domestic	domestic	ADJ
ftr-447	733	31	secular	secular	ADJ
ftr-447	733	32	trusts	trust	NOUN
ftr-447	733	33	.	.	PUNCT
ftr-447	734	1	additionally	additionally	ADV
ftr-447	734	2	,	,	PUNCT
ftr-447	734	3	the	the	DET
ftr-447	734	4	proposed	propose	VERB
ftr-447	734	5	regulations	regulation	NOUN
ftr-447	734	6	86	86	NUM
ftr-447	734	7	.	.	PUNCT
ftr-447	735	1	61	61	NUM
ftr-447	735	2	fed	feed	VERB
ftr-447	735	3	.	.	PUNCT
ftr-447	736	1	reg	reg	PROPN
ftr-447	736	2	.	.	PUNCT
ftr-447	736	3	50778	50778	NUM
ftr-447	736	4	,	,	PUNCT
ftr-447	736	5	50779	50779	NUM
ftr-447	736	6	(	(	PUNCT
ftr-447	736	7	1996	1996	NUM
ftr-447	736	8	)	)	PUNCT
ftr-447	736	9	(	(	PUNCT
ftr-447	736	10	emphasis	emphasis	NOUN
ftr-447	736	11	added	add	VERB
ftr-447	736	12	)	)	PUNCT
ftr-447	736	13	.	.	PUNCT
ftr-447	737	1	87	87	NUM
ftr-447	737	2	.	.	PUNCT
ftr-447	738	1	see	see	VERB
ftr-447	738	2	discussion	discussion	NOUN
ftr-447	738	3	supra	supra	PROPN
ftr-447	738	4	part	part	NOUN
ftr-447	738	5	ii.e	ii.e	ADV
ftr-447	738	6	.	.	PUNCT
ftr-447	739	1	1	1	NUM
ftr-447	739	2	.	.	NUM
ftr-447	739	3	19991	19991	NUM
ftr-447	739	4	florida	florida	PROPN
ftr-447	739	5	tax	tax	NOUN
ftr-447	739	6	review	review	NOUN
ftr-447	739	7	provide	provide	VERB
ftr-447	739	8	that	that	SCONJ
ftr-447	739	9	an	an	DET
ftr-447	739	10	employer	employer	NOUN
ftr-447	739	11	is	be	AUX
ftr-447	739	12	not	not	PART
ftr-447	739	13	treated	treat	VERB
ftr-447	739	14	as	as	ADP
ftr-447	739	15	the	the	DET
ftr-447	739	16	owner	owner	NOUN
ftr-447	739	17	of	of	ADP
ftr-447	739	18	a	a	DET
ftr-447	739	19	foreign	foreign	ADJ
ftr-447	739	20	employees	employee	NOUN
ftr-447	739	21	'	'	PART
ftr-447	739	22	trust	trust	NOUN
ftr-447	739	23	except	except	SCONJ
ftr-447	739	24	to	to	ADP
ftr-447	739	25	the	the	DET
ftr-447	739	26	extent	extent	NOUN
ftr-447	739	27	there	there	PRON
ftr-447	739	28	may	may	AUX
ftr-447	739	29	be	be	AUX
ftr-447	739	30	overfunding	overfunde	VERB
ftr-447	739	31	or	or	CCONJ
ftr-447	739	32	abuse	abuse	NOUN
ftr-447	739	33	.	.	PUNCT
ftr-447	740	1	in	in	ADP
ftr-447	740	2	so	so	ADV
ftr-447	740	3	doing	do	VERB
ftr-447	740	4	,	,	PUNCT
ftr-447	740	5	the	the	DET
ftr-447	740	6	grantor	grantor	NOUN
ftr-447	740	7	trust	trust	NOUN
ftr-447	740	8	rules	rule	NOUN
ftr-447	740	9	'	'	PART
ftr-447	740	10	application	application	NOUN
ftr-447	740	11	to	to	ADP
ftr-447	740	12	domestic	domestic	ADJ
ftr-447	740	13	section	section	NOUN
ftr-447	740	14	402(b	402(b	PROPN
ftr-447	740	15	)	)	PUNCT
ftr-447	740	16	arrangements	arrangement	NOUN
ftr-447	740	17	is	be	AUX
ftr-447	740	18	nullified	nullify	VERB
ftr-447	740	19	.	.	PUNCT
ftr-447	741	1	it	it	PRON
ftr-447	741	2	is	be	AUX
ftr-447	741	3	also	also	ADV
ftr-447	741	4	effectively	effectively	ADV
ftr-447	741	5	limited	limit	VERB
ftr-447	741	6	in	in	ADP
ftr-447	741	7	inbound	inbound	ADJ
ftr-447	741	8	foreign	foreign	ADJ
ftr-447	741	9	section	section	NOUN
ftr-447	741	10	402(b	402(b	PROPN
ftr-447	741	11	)	)	PUNCT
ftr-447	741	12	and	and	CCONJ
ftr-447	741	13	section	section	NOUN
ftr-447	741	14	404a	404a	PROPN
ftr-447	741	15	arrangements	arrangement	NOUN
ftr-447	741	16	to	to	ADP
ftr-447	741	17	the	the	DET
ftr-447	741	18	extent	extent	NOUN
ftr-447	741	19	necessary	necessary	ADJ
ftr-447	741	20	to	to	PART
ftr-447	741	21	safeguard	safeguard	VERB
ftr-447	741	22	perceived	perceive	VERB
ftr-447	741	23	abuses	abuse	NOUN
ftr-447	741	24	of	of	ADP
ftr-447	741	25	foreign	foreign	ADJ
ftr-447	741	26	deferred	defer	VERB
ftr-447	741	27	compensation	compensation	NOUN
ftr-447	741	28	plans	plan	NOUN
ftr-447	741	29	as	as	ADP
ftr-447	741	30	tax	tax	NOUN
ftr-447	741	31	shelters	shelter	NOUN
ftr-447	741	32	in	in	ADP
ftr-447	741	33	which	which	PRON
ftr-447	741	34	there	there	PRON
ftr-447	741	35	may	may	AUX
ftr-447	741	36	be	be	AUX
ftr-447	741	37	overfunding	overfunde	VERB
ftr-447	741	38	or	or	CCONJ
ftr-447	741	39	other	other	ADJ
ftr-447	741	40	abuses	abuse	NOUN
ftr-447	741	41	in	in	ADP
ftr-447	741	42	the	the	DET
ftr-447	741	43	cfc	cfc	NOUN
ftr-447	741	44	,	,	PUNCT
ftr-447	741	45	pfic	pfic	NOUN
ftr-447	741	46	,	,	PUNCT
ftr-447	741	47	or	or	CCONJ
ftr-447	741	48	foreign	foreign	ADJ
ftr-447	741	49	partnerships	partnership	NOUN
ftr-447	741	50	context	context	VERB
ftr-447	741	51	.	.	PUNCT
ftr-447	742	1	reading	read	VERB
ftr-447	742	2	the	the	DET
ftr-447	742	3	literal	literal	ADJ
ftr-447	742	4	language	language	NOUN
ftr-447	742	5	of	of	ADP
ftr-447	742	6	regulations	regulation	NOUN
ftr-447	742	7	section	section	NOUN
ftr-447	742	8	1.672(f)-3(c	1.672(f)-3(c	NUM
ftr-447	742	9	)	)	PUNCT
ftr-447	742	10	,	,	PUNCT
ftr-447	742	11	and	and	CCONJ
ftr-447	742	12	the	the	DET
ftr-447	742	13	preamble	preamble	NOUN
ftr-447	742	14	to	to	ADP
ftr-447	742	15	that	that	DET
ftr-447	742	16	provision	provision	NOUN
ftr-447	742	17	,	,	PUNCT
ftr-447	742	18	along	along	ADP
ftr-447	742	19	with	with	ADP
ftr-447	742	20	examples	example	NOUN
ftr-447	742	21	in	in	ADP
ftr-447	742	22	proposed	propose	VERB
ftr-447	742	23	regulations	regulation	NOUN
ftr-447	742	24	section	section	NOUN
ftr-447	742	25	1.671	1.671	NUM
ftr-447	742	26	-	-	SYM
ftr-447	742	27	1	1	NUM
ftr-447	742	28	,	,	PUNCT
ftr-447	742	29	compensatory	compensatory	NOUN
ftr-447	742	30	trusts	trust	NOUN
ftr-447	742	31	that	that	PRON
ftr-447	742	32	do	do	AUX
ftr-447	742	33	not	not	PART
ftr-447	742	34	make	make	VERB
ftr-447	742	35	their	their	PRON
ftr-447	742	36	assets	asset	NOUN
ftr-447	742	37	available	available	ADJ
ftr-447	742	38	to	to	ADP
ftr-447	742	39	creditors	creditor	NOUN
ftr-447	742	40	in	in	ADP
ftr-447	742	41	the	the	DET
ftr-447	742	42	event	event	NOUN
ftr-447	742	43	of	of	ADP
ftr-447	742	44	bankruptcy	bankruptcy	NOUN
ftr-447	742	45	may	may	AUX
ftr-447	742	46	be	be	AUX
ftr-447	742	47	included	include	VERB
ftr-447	742	48	in	in	ADP
ftr-447	742	49	the	the	DET
ftr-447	742	50	section	section	NOUN
ftr-447	742	51	402(b	402(b	PROPN
ftr-447	742	52	)	)	PUNCT
ftr-447	742	53	universe	universe	NOUN
ftr-447	742	54	-	-	PUNCT
ftr-447	742	55	a	a	DET
ftr-447	742	56	potentially	potentially	ADV
ftr-447	742	57	broad	broad	ADJ
ftr-447	742	58	reaching	reach	VERB
ftr-447	742	59	development	development	NOUN
ftr-447	742	60	that	that	PRON
ftr-447	742	61	may	may	AUX
ftr-447	742	62	affect	affect	VERB
ftr-447	742	63	a	a	DET
ftr-447	742	64	variety	variety	NOUN
ftr-447	742	65	of	of	ADP
ftr-447	742	66	incentive	incentive	NOUN
ftr-447	742	67	and	and	CCONJ
ftr-447	742	68	deferred	defer	VERB
ftr-447	742	69	compensatory	compensatory	ADJ
ftr-447	742	70	structures	structure	NOUN
ftr-447	742	71	.	.	PUNCT
ftr-447	743	1	the	the	DET
ftr-447	743	2	proposed	propose	VERB
ftr-447	743	3	regulations	regulation	NOUN
ftr-447	743	4	thus	thus	ADV
ftr-447	743	5	appear	appear	VERB
ftr-447	743	6	to	to	PART
ftr-447	743	7	strike	strike	VERB
ftr-447	743	8	a	a	DET
ftr-447	743	9	compromise	compromise	NOUN
ftr-447	743	10	with	with	ADP
ftr-447	743	11	the	the	DET
ftr-447	743	12	service	service	NOUN
ftr-447	743	13	's	's	PART
ftr-447	743	14	"	"	PUNCT
ftr-447	743	15	fundamentally	fundamentally	ADV
ftr-447	743	16	inconsistent	inconsistent	ADJ
ftr-447	743	17	"	"	PUNCT
ftr-447	743	18	position	position	NOUN
ftr-447	743	19	in	in	ADP
ftr-447	743	20	the	the	DET
ftr-447	743	21	domestic	domestic	ADJ
ftr-447	743	22	and	and	CCONJ
ftr-447	743	23	foreign	foreign	ADJ
ftr-447	743	24	contexts	context	NOUN
ftr-447	743	25	.	.	PUNCT
ftr-447	744	1	while	while	SCONJ
ftr-447	744	2	in	in	ADP
ftr-447	744	3	the	the	DET
ftr-447	744	4	grantor	grantor	NOUN
ftr-447	744	5	"	"	PUNCT
ftr-447	744	6	secular	secular	ADJ
ftr-447	744	7	"	"	PUNCT
ftr-447	744	8	arrangements	arrangement	NOUN
ftr-447	744	9	,	,	PUNCT
ftr-447	744	10	section	section	NOUN
ftr-447	744	11	402(b	402(b	PROPN
ftr-447	744	12	)	)	PUNCT
ftr-447	744	13	appears	appear	VERB
ftr-447	744	14	to	to	PART
ftr-447	744	15	take	take	VERB
ftr-447	744	16	the	the	DET
ftr-447	744	17	more	more	ADV
ftr-447	744	18	expansive	expansive	ADJ
ftr-447	744	19	role	role	NOUN
ftr-447	744	20	at	at	ADP
ftr-447	744	21	the	the	DET
ftr-447	744	22	expense	expense	NOUN
ftr-447	744	23	of	of	ADP
ftr-447	744	24	the	the	DET
ftr-447	744	25	grantor	grantor	NOUN
ftr-447	744	26	trust	trust	NOUN
ftr-447	744	27	rules	rule	NOUN
ftr-447	744	28	,	,	PUNCT
ftr-447	744	29	in	in	ADP
ftr-447	744	30	the	the	DET
ftr-447	744	31	"	"	PUNCT
ftr-447	744	32	overfunding	overfunding	ADJ
ftr-447	744	33	"	"	PUNCT
ftr-447	744	34	anti	anti	ADJ
ftr-447	744	35	-	-	ADJ
ftr-447	744	36	abuse	abuse	ADJ
ftr-447	744	37	environment	environment	NOUN
ftr-447	744	38	,	,	PUNCT
ftr-447	744	39	the	the	DET
ftr-447	744	40	grantor	grantor	NOUN
ftr-447	744	41	trust	trust	NOUN
ftr-447	744	42	rules	rule	NOUN
ftr-447	744	43	appear	appear	VERB
ftr-447	744	44	to	to	PART
ftr-447	744	45	cause	cause	VERB
ftr-447	744	46	section	section	NOUN
ftr-447	744	47	402(b	402(b	PROPN
ftr-447	744	48	)	)	PUNCT
ftr-447	744	49	to	to	PART
ftr-447	744	50	yield	yield	VERB
ftr-447	744	51	in	in	ADP
ftr-447	744	52	favor	favor	NOUN
ftr-447	744	53	of	of	ADP
ftr-447	744	54	perceived	perceive	VERB
ftr-447	744	55	abuses	abuse	NOUN
ftr-447	744	56	which	which	PRON
ftr-447	744	57	apparently	apparently	ADV
ftr-447	744	58	dictate	dictate	VERB
ftr-447	744	59	even	even	ADV
ftr-447	744	60	larger	large	ADJ
ftr-447	744	61	policy	policy	NOUN
ftr-447	744	62	considerations	consideration	NOUN
ftr-447	744	63	.	.	PUNCT
ftr-447	745	1	iv	iv	X
ftr-447	745	2	.	.	PUNCT
ftr-447	745	3	outbound	outbound	PROPN
ftr-447	745	4	grantor	grantor	NOUN
ftr-447	745	5	trust	trust	NOUN
ftr-447	745	6	rules	rule	VERB
ftr-447	745	7	a.	a.	NOUN
ftr-447	745	8	the	the	DET
ftr-447	745	9	scope	scope	NOUN
ftr-447	745	10	of	of	ADP
ftr-447	745	11	section	section	NOUN
ftr-447	745	12	679	679	NUM
ftr-447	745	13	while	while	SCONJ
ftr-447	745	14	section	section	NOUN
ftr-447	745	15	672	672	NUM
ftr-447	745	16	governs	govern	NOUN
ftr-447	745	17	"	"	PUNCT
ftr-447	745	18	inbound	inbound	ADJ
ftr-447	745	19	"	"	PUNCT
ftr-447	745	20	transactions	transaction	NOUN
ftr-447	745	21	,	,	PUNCT
ftr-447	745	22	section	section	NOUN
ftr-447	745	23	679	679	NUM
ftr-447	745	24	governs	govern	VERB
ftr-447	745	25	outbound	outbound	ADJ
ftr-447	745	26	trust	trust	NOUN
ftr-447	745	27	transactions	transaction	NOUN
ftr-447	745	28	.	.	PUNCT
ftr-447	746	1	section	section	NOUN
ftr-447	746	2	679(a	679(a	PROPN
ftr-447	746	3	)	)	PUNCT
ftr-447	746	4	,	,	PUNCT
ftr-447	746	5	as	as	SCONJ
ftr-447	746	6	amended	amend	VERB
ftr-447	746	7	by	by	ADP
ftr-447	746	8	the	the	DET
ftr-447	746	9	small	small	ADJ
ftr-447	746	10	business	business	NOUN
ftr-447	746	11	job	job	NOUN
ftr-447	746	12	protection	protection	PROPN
ftr-447	746	13	act	act	PROPN
ftr-447	746	14	,	,	PUNCT
ftr-447	746	15	states	state	VERB
ftr-447	746	16	:	:	PUNCT
ftr-447	746	17	in	in	ADP
ftr-447	746	18	general.-a	general.-a	PROPN
ftr-447	746	19	united	united	PROPN
ftr-447	746	20	states	states	PROPN
ftr-447	746	21	person	person	NOUN
ftr-447	746	22	who	who	PRON
ftr-447	746	23	directly	directly	ADV
ftr-447	746	24	or	or	CCONJ
ftr-447	746	25	indirectly	indirectly	ADV
ftr-447	746	26	transfers	transfer	VERB
ftr-447	746	27	property	property	NOUN
ftr-447	746	28	to	to	ADP
ftr-447	746	29	a	a	DET
ftr-447	746	30	foreign	foreign	ADJ
ftr-447	746	31	trust	trust	NOUN
ftr-447	746	32	(	(	PUNCT
ftr-447	746	33	other	other	ADJ
ftr-447	746	34	than	than	ADP
ftr-447	746	35	a	a	DET
ftr-447	746	36	trust	trust	NOUN
ftr-447	746	37	described	describe	VERB
ftr-447	746	38	in	in	ADP
ftr-447	746	39	section	section	NOUN
ftr-447	746	40	6048(a)(3)(b)(ii	6048(a)(3)(b)(ii	NUM
ftr-447	746	41	)	)	PUNCT
ftr-447	746	42	)	)	PUNCT
ftr-447	746	43	shall	shall	AUX
ftr-447	746	44	be	be	AUX
ftr-447	746	45	treated	treat	VERB
ftr-447	746	46	as	as	ADP
ftr-447	746	47	the	the	DET
ftr-447	746	48	owner	owner	NOUN
ftr-447	746	49	for	for	ADP
ftr-447	746	50	his	his	PRON
ftr-447	746	51	taxable	taxable	ADJ
ftr-447	746	52	year	year	NOUN
ftr-447	746	53	of	of	ADP
ftr-447	746	54	the	the	DET
ftr-447	746	55	portion	portion	NOUN
ftr-447	746	56	of	of	ADP
ftr-447	746	57	such	such	ADJ
ftr-447	746	58	trust	trust	NOUN
ftr-447	746	59	attributable	attributable	ADJ
ftr-447	746	60	to	to	ADP
ftr-447	746	61	such	such	ADJ
ftr-447	746	62	property	property	NOUN
ftr-447	746	63	if	if	SCONJ
ftr-447	746	64	for	for	ADP
ftr-447	746	65	such	such	ADJ
ftr-447	746	66	year	year	NOUN
ftr-447	746	67	there	there	PRON
ftr-447	746	68	is	be	VERB
ftr-447	746	69	a	a	DET
ftr-447	746	70	united	united	PROPN
ftr-447	746	71	states	states	PROPN
ftr-447	746	72	beneficiary	beneficiary	NOUN
ftr-447	746	73	of	of	ADP
ftr-447	746	74	any	any	DET
ftr-447	746	75	portion	portion	NOUN
ftr-447	746	76	of	of	ADP
ftr-447	746	77	such	such	ADJ
ftr-447	746	78	trust	trust	NOUN
ftr-447	746	79	.	.	PUNCT
ftr-447	747	1	88	88	NUM
ftr-447	747	2	the	the	DET
ftr-447	747	3	requirement	requirement	NOUN
ftr-447	747	4	in	in	ADP
ftr-447	747	5	section	section	NOUN
ftr-447	747	6	679(a)(1	679(a)(1	NUM
ftr-447	747	7	)	)	PUNCT
ftr-447	747	8	that	that	SCONJ
ftr-447	747	9	a	a	DET
ftr-447	747	10	u.s	u.s	PROPN
ftr-447	747	11	.	.	PROPN
ftr-447	747	12	person	person	NOUN
ftr-447	747	13	transfer	transfer	VERB
ftr-447	747	14	property	property	NOUN
ftr-447	747	15	to	to	ADP
ftr-447	747	16	a	a	DET
ftr-447	747	17	foreign	foreign	ADJ
ftr-447	747	18	trust	trust	NOUN
ftr-447	747	19	is	be	AUX
ftr-447	747	20	extremely	extremely	ADV
ftr-447	747	21	broad	broad	ADJ
ftr-447	747	22	,	,	PUNCT
ftr-447	747	23	applying	apply	VERB
ftr-447	747	24	both	both	PRON
ftr-447	747	25	to	to	PART
ftr-447	747	26	direct	direct	VERB
ftr-447	747	27	and	and	CCONJ
ftr-447	747	28	indirect	indirect	ADJ
ftr-447	747	29	transfers	transfer	NOUN
ftr-447	747	30	of	of	ADP
ftr-447	747	31	property	property	NOUN
ftr-447	747	32	.	.	PUNCT
ftr-447	748	1	moreover	moreover	ADV
ftr-447	748	2	,	,	PUNCT
ftr-447	748	3	the	the	DET
ftr-447	748	4	provision	provision	NOUN
ftr-447	748	5	generally	generally	ADV
ftr-447	748	6	has	have	VERB
ftr-447	748	7	only	only	ADV
ftr-447	748	8	two	two	NUM
ftr-447	748	9	exceptions	exception	NOUN
ftr-447	748	10	:	:	PUNCT
ftr-447	748	11	(	(	PUNCT
ftr-447	748	12	1	1	X
ftr-447	748	13	)	)	PUNCT
ftr-447	748	14	transfers	transfer	NOUN
ftr-447	748	15	by	by	ADP
ftr-447	748	16	reason	reason	NOUN
ftr-447	748	17	of	of	ADP
ftr-447	748	18	the	the	DET
ftr-447	748	19	death	death	NOUN
ftr-447	748	20	of	of	ADP
ftr-447	748	21	the	the	DET
ftr-447	748	22	transferor	transferor	NOUN
ftr-447	748	23	and	and	CCONJ
ftr-447	748	24	(	(	PUNCT
ftr-447	748	25	2	2	NUM
ftr-447	748	26	)	)	PUNCT
ftr-447	748	27	88	88	NUM
ftr-447	748	28	.	.	PUNCT
ftr-447	749	1	irc	irc	PROPN
ftr-447	749	2	§	§	PROPN
ftr-447	749	3	679(a)(1	679(a)(1	NUM
ftr-447	749	4	)	)	PUNCT
ftr-447	749	5	.	.	PUNCT
ftr-447	750	1	[	[	X
ftr-447	750	2	vol	vol	NOUN
ftr-447	750	3	4:6	4:6	NUM
ftr-447	750	4	recent	recent	ADJ
ftr-447	750	5	changes	change	NOUN
ftr-447	750	6	for	for	ADP
ftr-447	750	7	foreign	foreign	ADJ
ftr-447	750	8	compensatory	compensatory	NOUN
ftr-447	750	9	trusts	trust	NOUN
ftr-447	750	10	transfers	transfer	NOUN
ftr-447	750	11	that	that	PRON
ftr-447	750	12	result	result	VERB
ftr-447	750	13	from	from	ADP
ftr-447	750	14	a	a	DET
ftr-447	750	15	sale	sale	NOUN
ftr-447	750	16	or	or	CCONJ
ftr-447	750	17	exchange	exchange	NOUN
ftr-447	750	18	of	of	ADP
ftr-447	750	19	the	the	DET
ftr-447	750	20	property	property	NOUN
ftr-447	750	21	for	for	ADP
ftr-447	750	22	at	at	ADV
ftr-447	750	23	least	least	ADJ
ftr-447	750	24	its	its	PRON
ftr-447	750	25	fair	fair	ADJ
ftr-447	750	26	market	market	NOUN
ftr-447	750	27	value.8	value.8	NOUN
ftr-447	750	28	9	9	NUM
ftr-447	750	29	examples	example	NOUN
ftr-447	750	30	in	in	ADP
ftr-447	750	31	the	the	DET
ftr-447	750	32	committee	committee	NOUN
ftr-447	750	33	reports	report	NOUN
ftr-447	750	34	which	which	PRON
ftr-447	750	35	accompanied	accompany	VERB
ftr-447	750	36	the	the	DET
ftr-447	750	37	enactment	enactment	NOUN
ftr-447	750	38	of	of	ADP
ftr-447	750	39	section	section	NOUN
ftr-447	750	40	679	679	NUM
ftr-447	750	41	underscore	underscore	VERB
ftr-447	750	42	the	the	DET
ftr-447	750	43	breadth	breadth	NOUN
ftr-447	750	44	of	of	ADP
ftr-447	750	45	section	section	NOUN
ftr-447	750	46	679	679	PROPN
ftr-447	750	47	's	's	PART
ftr-447	750	48	application	application	NOUN
ftr-447	750	49	:	:	PUNCT
ftr-447	750	50	example	example	NOUN
ftr-447	750	51	:	:	PUNCT
ftr-447	750	52	a	a	DET
ftr-447	750	53	u.s	u.s	PROPN
ftr-447	750	54	.	.	PROPN
ftr-447	750	55	person	person	NOUN
ftr-447	750	56	transfers	transfer	VERB
ftr-447	750	57	property	property	NOUN
ftr-447	750	58	to	to	ADP
ftr-447	750	59	a	a	DET
ftr-447	750	60	foreign	foreign	ADJ
ftr-447	750	61	person	person	NOUN
ftr-447	750	62	or	or	CCONJ
ftr-447	750	63	entity	entity	NOUN
ftr-447	750	64	that	that	PRON
ftr-447	750	65	transfers	transfer	VERB
ftr-447	750	66	the	the	DET
ftr-447	750	67	property	property	NOUN
ftr-447	750	68	(	(	PUNCT
ftr-447	750	69	or	or	CCONJ
ftr-447	750	70	its	its	PRON
ftr-447	750	71	equivalent	equivalent	NOUN
ftr-447	750	72	)	)	PUNCT
ftr-447	750	73	to	to	ADP
ftr-447	750	74	a	a	DET
ftr-447	750	75	foreign	foreign	ADJ
ftr-447	750	76	trust	trust	NOUN
ftr-447	750	77	that	that	PRON
ftr-447	750	78	has	have	VERB
ftr-447	750	79	u.s	u.s	PROPN
ftr-447	750	80	.	.	PROPN
ftr-447	750	81	beneficiaries	beneficiary	NOUN
ftr-447	750	82	.	.	PUNCT
ftr-447	751	1	the	the	DET
ftr-447	751	2	u.s	u.s	PROPN
ftr-447	751	3	.	.	PROPN
ftr-447	751	4	person	person	NOUN
ftr-447	751	5	is	be	AUX
ftr-447	751	6	treated	treat	VERB
ftr-447	751	7	as	as	ADP
ftr-447	751	8	having	having	AUX
ftr-447	751	9	made	make	VERB
ftr-447	751	10	a	a	DET
ftr-447	751	11	transfer	transfer	NOUN
ftr-447	751	12	to	to	ADP
ftr-447	751	13	a	a	DET
ftr-447	751	14	foreign	foreign	ADJ
ftr-447	751	15	trust	trust	NOUN
ftr-447	751	16	,	,	PUNCT
ftr-447	751	17	unless	unless	SCONJ
ftr-447	751	18	it	it	PRON
ftr-447	751	19	can	can	AUX
ftr-447	751	20	be	be	AUX
ftr-447	751	21	shown	show	VERB
ftr-447	751	22	that	that	SCONJ
ftr-447	751	23	the	the	DET
ftr-447	751	24	foreign	foreign	ADJ
ftr-447	751	25	person	person	NOUN
ftr-447	751	26	or	or	CCONJ
ftr-447	751	27	entity	entity	NOUN
ftr-447	751	28	's	's	PART
ftr-447	751	29	transfer	transfer	NOUN
ftr-447	751	30	to	to	ADP
ftr-447	751	31	the	the	DET
ftr-447	751	32	trust	trust	NOUN
ftr-447	751	33	was	be	AUX
ftr-447	751	34	unrelated	unrelated	ADJ
ftr-447	751	35	to	to	ADP
ftr-447	751	36	the	the	DET
ftr-447	751	37	u.s	u.s	PROPN
ftr-447	751	38	.	.	PROPN
ftr-447	751	39	person	person	NOUN
ftr-447	751	40	's	's	PART
ftr-447	751	41	transfer	transfer	NOUN
ftr-447	751	42	.	.	PUNCT
ftr-447	752	1	example	example	NOUN
ftr-447	752	2	:	:	PUNCT
ftr-447	752	3	a	a	DET
ftr-447	752	4	u.s	u.s	PROPN
ftr-447	752	5	.	.	PROPN
ftr-447	752	6	person	person	NOUN
ftr-447	752	7	transfers	transfer	VERB
ftr-447	752	8	property	property	NOUN
ftr-447	752	9	to	to	ADP
ftr-447	752	10	a	a	DET
ftr-447	752	11	domestic	domestic	ADJ
ftr-447	752	12	trust	trust	NOUN
ftr-447	752	13	or	or	CCONJ
ftr-447	752	14	corporation	corporation	NOUN
ftr-447	752	15	that	that	PRON
ftr-447	752	16	subsequently	subsequently	ADV
ftr-447	752	17	transfers	transfer	VERB
ftr-447	752	18	the	the	DET
ftr-447	752	19	same	same	ADJ
ftr-447	752	20	or	or	CCONJ
ftr-447	752	21	equivalent	equivalent	ADJ
ftr-447	752	22	property	property	NOUN
ftr-447	752	23	to	to	ADP
ftr-447	752	24	a	a	DET
ftr-447	752	25	foreign	foreign	ADJ
ftr-447	752	26	trust	trust	NOUN
ftr-447	752	27	.	.	PUNCT
ftr-447	753	1	the	the	DET
ftr-447	753	2	u.s	u.s	PROPN
ftr-447	753	3	.	.	PROPN
ftr-447	753	4	person	person	NOUN
ftr-447	753	5	may	may	AUX
ftr-447	753	6	be	be	AUX
ftr-447	753	7	treated	treat	VERB
ftr-447	753	8	as	as	ADP
ftr-447	753	9	having	having	AUX
ftr-447	753	10	made	make	VERB
ftr-447	753	11	a	a	DET
ftr-447	753	12	transfer	transfer	NOUN
ftr-447	753	13	of	of	ADP
ftr-447	753	14	property	property	NOUN
ftr-447	753	15	indirectly	indirectly	ADV
ftr-447	753	16	to	to	ADP
ftr-447	753	17	the	the	DET
ftr-447	753	18	foreign	foreign	ADJ
ftr-447	753	19	trust	trust	NOUN
ftr-447	753	20	.	.	PUNCT
ftr-447	754	1	example	example	NOUN
ftr-447	754	2	:	:	PUNCT
ftr-447	754	3	a	a	DET
ftr-447	754	4	u.s	u.s	PROPN
ftr-447	754	5	.	.	PROPN
ftr-447	754	6	person	person	NOUN
ftr-447	754	7	transfers	transfer	VERB
ftr-447	754	8	property	property	NOUN
ftr-447	754	9	(	(	PUNCT
ftr-447	754	10	or	or	CCONJ
ftr-447	754	11	engages	engage	VERB
ftr-447	754	12	in	in	ADP
ftr-447	754	13	certain	certain	ADJ
ftr-447	754	14	deferred	deferred	ADJ
ftr-447	754	15	sales	sale	NOUN
ftr-447	754	16	transactions	transaction	NOUN
ftr-447	754	17	)	)	PUNCT
ftr-447	754	18	with	with	ADP
ftr-447	754	19	a	a	DET
ftr-447	754	20	domestic	domestic	ADJ
ftr-447	754	21	trust	trust	NOUN
ftr-447	754	22	which	which	PRON
ftr-447	754	23	subsequently	subsequently	ADV
ftr-447	754	24	becomes	become	VERB
ftr-447	754	25	a	a	DET
ftr-447	754	26	foreign	foreign	ADJ
ftr-447	754	27	trust	trust	NOUN
ftr-447	754	28	.	.	PUNCT
ftr-447	755	1	the	the	DET
ftr-447	755	2	u.s	u.s	PROPN
ftr-447	755	3	.	.	PROPN
ftr-447	755	4	person	person	NOUN
ftr-447	755	5	may	may	AUX
ftr-447	755	6	be	be	AUX
ftr-447	755	7	treated	treat	VERB
ftr-447	755	8	as	as	ADP
ftr-447	755	9	having	having	AUX
ftr-447	755	10	made	make	VERB
ftr-447	755	11	an	an	DET
ftr-447	755	12	indirect	indirect	ADJ
ftr-447	755	13	transfer	transfer	NOUN
ftr-447	755	14	to	to	ADP
ftr-447	755	15	a	a	DET
ftr-447	755	16	foreign	foreign	ADJ
ftr-447	755	17	trust	trust	NOUN
ftr-447	755	18	.	.	PUNCT
ftr-447	755	19	"	"	PUNCT
ftr-447	756	1	many	many	ADJ
ftr-447	756	2	u.s	u.s	PROPN
ftr-447	756	3	.	.	PROPN
ftr-447	756	4	companies	company	NOUN
ftr-447	756	5	may	may	AUX
ftr-447	756	6	establish	establish	VERB
ftr-447	756	7	foreign	foreign	ADJ
ftr-447	756	8	compensatory	compensatory	ADJ
ftr-447	756	9	trusts	trust	NOUN
ftr-447	756	10	for	for	ADP
ftr-447	756	11	either	either	CCONJ
ftr-447	756	12	u.s	u.s	PROPN
ftr-447	756	13	.	.	PROPN
ftr-447	756	14	employees	employee	NOUN
ftr-447	756	15	working	work	VERB
ftr-447	756	16	abroad	abroad	ADV
ftr-447	756	17	or	or	CCONJ
ftr-447	756	18	foreign	foreign	ADJ
ftr-447	756	19	employees	employee	NOUN
ftr-447	756	20	.	.	PUNCT
ftr-447	757	1	in	in	ADP
ftr-447	757	2	addition	addition	NOUN
ftr-447	757	3	,	,	PUNCT
ftr-447	757	4	in	in	ADP
ftr-447	757	5	many	many	ADJ
ftr-447	757	6	deferred	defer	VERB
ftr-447	757	7	compensation	compensation	NOUN
ftr-447	757	8	arrangements	arrangement	NOUN
ftr-447	757	9	,	,	PUNCT
ftr-447	757	10	there	there	PRON
ftr-447	757	11	may	may	AUX
ftr-447	757	12	be	be	AUX
ftr-447	757	13	funding	funding	NOUN
ftr-447	757	14	,	,	PUNCT
ftr-447	757	15	reimbursement	reimbursement	NOUN
ftr-447	757	16	or	or	CCONJ
ftr-447	757	17	other	other	ADJ
ftr-447	757	18	arrangements	arrangement	NOUN
ftr-447	757	19	between	between	ADP
ftr-447	757	20	the	the	DET
ftr-447	757	21	foreign	foreign	ADJ
ftr-447	757	22	parent	parent	NOUN
ftr-447	757	23	"	"	PUNCT
ftr-447	757	24	funding	funding	NOUN
ftr-447	757	25	"	"	PUNCT
ftr-447	757	26	the	the	DET
ftr-447	757	27	arrangement	arrangement	NOUN
ftr-447	757	28	and	and	CCONJ
ftr-447	757	29	the	the	DET
ftr-447	757	30	u.s	u.s	PROPN
ftr-447	757	31	.	.	PROPN
ftr-447	757	32	subsidiary	subsidiary	NOUN
ftr-447	757	33	whose	whose	DET
ftr-447	757	34	employees	employee	NOUN
ftr-447	757	35	benefit	benefit	VERB
ftr-447	757	36	under	under	ADP
ftr-447	757	37	the	the	DET
ftr-447	757	38	plan	plan	NOUN
ftr-447	757	39	.	.	PUNCT
ftr-447	758	1	for	for	ADP
ftr-447	758	2	example	example	NOUN
ftr-447	758	3	,	,	PUNCT
ftr-447	758	4	it	it	PRON
ftr-447	758	5	is	be	AUX
ftr-447	758	6	common	common	ADJ
ftr-447	758	7	for	for	SCONJ
ftr-447	758	8	employees	employee	NOUN
ftr-447	758	9	of	of	ADP
ftr-447	758	10	a	a	DET
ftr-447	758	11	u.s	u.s	PROPN
ftr-447	758	12	.	.	PROPN
ftr-447	758	13	subsidiary	subsidiary	NOUN
ftr-447	758	14	to	to	PART
ftr-447	758	15	be	be	AUX
ftr-447	758	16	granted	grant	VERB
ftr-447	758	17	stock	stock	NOUN
ftr-447	758	18	or	or	CCONJ
ftr-447	758	19	stock	stock	NOUN
ftr-447	758	20	-	-	PUNCT
ftr-447	758	21	related	relate	VERB
ftr-447	758	22	rights	right	NOUN
ftr-447	758	23	tied	tie	VERB
ftr-447	758	24	to	to	ADP
ftr-447	758	25	the	the	DET
ftr-447	758	26	equity	equity	NOUN
ftr-447	758	27	of	of	ADP
ftr-447	758	28	a	a	DET
ftr-447	758	29	foreign	foreign	ADJ
ftr-447	758	30	parent	parent	NOUN
ftr-447	758	31	and	and	CCONJ
ftr-447	758	32	for	for	SCONJ
ftr-447	758	33	the	the	DET
ftr-447	758	34	u.s	u.s	PROPN
ftr-447	758	35	.	.	PROPN
ftr-447	758	36	employer	employer	NOUN
ftr-447	758	37	to	to	PART
ftr-447	758	38	reimburse	reimburse	VERB
ftr-447	758	39	the	the	DET
ftr-447	758	40	foreign	foreign	ADJ
ftr-447	758	41	parent	parent	NOUN
ftr-447	758	42	---	---	PUNCT
ftr-447	758	43	directly	directly	ADV
ftr-447	758	44	or	or	CCONJ
ftr-447	758	45	indirectly	indirectly	ADV
ftr-447	758	46	-	-	PUNCT
ftr-447	758	47	for	for	ADP
ftr-447	758	48	the	the	DET
ftr-447	758	49	costs	cost	NOUN
ftr-447	758	50	of	of	ADP
ftr-447	758	51	such	such	ADJ
ftr-447	758	52	compensation	compensation	NOUN
ftr-447	758	53	.	.	PUNCT
ftr-447	759	1	even	even	ADV
ftr-447	759	2	though	though	SCONJ
ftr-447	759	3	neither	neither	DET
ftr-447	759	4	section	section	NOUN
ftr-447	759	5	679	679	NUM
ftr-447	759	6	nor	nor	CCONJ
ftr-447	759	7	the	the	DET
ftr-447	759	8	accompanying	accompanying	ADJ
ftr-447	759	9	legislative	legislative	ADJ
ftr-447	759	10	history	history	NOUN
ftr-447	759	11	appear	appear	VERB
ftr-447	759	12	to	to	PART
ftr-447	759	13	provide	provide	VERB
ftr-447	759	14	any	any	DET
ftr-447	759	15	guidance	guidance	NOUN
ftr-447	759	16	on	on	ADP
ftr-447	759	17	the	the	DET
ftr-447	759	18	absolute	absolute	ADJ
ftr-447	759	19	measure	measure	NOUN
ftr-447	759	20	of	of	ADP
ftr-447	759	21	control	control	NOUN
ftr-447	759	22	a	a	DET
ftr-447	759	23	u.s	u.s	PROPN
ftr-447	759	24	.	.	PROPN
ftr-447	759	25	subsidiary	subsidiary	NOUN
ftr-447	759	26	would	would	AUX
ftr-447	759	27	have	have	VERB
ftr-447	759	28	to	to	PART
ftr-447	759	29	maintain	maintain	VERB
ftr-447	759	30	over	over	ADP
ftr-447	759	31	the	the	DET
ftr-447	759	32	foreign	foreign	ADJ
ftr-447	759	33	trust	trust	NOUN
ftr-447	759	34	for	for	ADP
ftr-447	759	35	that	that	DET
ftr-447	759	36	u.s	u.s	PROPN
ftr-447	759	37	.	.	PROPN
ftr-447	759	38	entity	entity	NOUN
ftr-447	759	39	to	to	PART
ftr-447	759	40	be	be	AUX
ftr-447	759	41	deemed	deem	VERB
ftr-447	759	42	an	an	DET
ftr-447	759	43	indirect	indirect	ADJ
ftr-447	759	44	transferor	transferor	NOUN
ftr-447	759	45	to	to	ADP
ftr-447	759	46	the	the	DET
ftr-447	759	47	trust,9	trust,9	NOUN
ftr-447	759	48	'	'	PUNCT
ftr-447	759	49	some	some	DET
ftr-447	759	50	practitioners	practitioner	NOUN
ftr-447	759	51	have	have	AUX
ftr-447	759	52	considered	consider	VERB
ftr-447	759	53	the	the	DET
ftr-447	759	54	possibility	possibility	NOUN
ftr-447	759	55	that	that	SCONJ
ftr-447	759	56	a	a	DET
ftr-447	759	57	subsidiary	subsidiary	NOUN
ftr-447	759	58	of	of	ADP
ftr-447	759	59	the	the	DET
ftr-447	759	60	purported	purport	VERB
ftr-447	759	61	foreign	foreign	ADJ
ftr-447	759	62	grantor	grantor	NOUN
ftr-447	759	63	may	may	AUX
ftr-447	759	64	be	be	AUX
ftr-447	759	65	deemed	deem	VERB
ftr-447	759	66	to	to	PART
ftr-447	759	67	be	be	AUX
ftr-447	759	68	an	an	DET
ftr-447	759	69	indirect	indirect	ADJ
ftr-447	759	70	grantor	grantor	NOUN
ftr-447	759	71	of	of	ADP
ftr-447	759	72	the	the	DET
ftr-447	759	73	arrangement	arrangement	NOUN
ftr-447	759	74	because	because	SCONJ
ftr-447	759	75	of	of	ADP
ftr-447	759	76	such	such	ADJ
ftr-447	759	77	direct	direct	ADJ
ftr-447	759	78	or	or	CCONJ
ftr-447	759	79	indirect	indirect	ADJ
ftr-447	759	80	reimbursements	reimbursement	NOUN
ftr-447	759	81	.	.	PUNCT
ftr-447	760	1	89	89	NUM
ftr-447	760	2	.	.	PUNCT
ftr-447	760	3	irc	irc	PROPN
ftr-447	760	4	§	§	PROPN
ftr-447	760	5	679(a)(2	679(a)(2	NUM
ftr-447	760	6	)	)	PUNCT
ftr-447	760	7	.	.	PUNCT
ftr-447	761	1	90	90	NUM
ftr-447	761	2	.	.	PUNCT
ftr-447	762	1	see	see	VERB
ftr-447	762	2	h.r	h.r	PROPN
ftr-447	762	3	.	.	PROPN
ftr-447	762	4	rep	rep	PROPN
ftr-447	762	5	.	.	PROPN
ftr-447	762	6	no	no	INTJ
ftr-447	762	7	.	.	NOUN
ftr-447	763	1	94	94	NUM
ftr-447	763	2	-	-	SYM
ftr-447	763	3	658	658	NUM
ftr-447	763	4	,	,	PUNCT
ftr-447	763	5	at	at	ADP
ftr-447	763	6	209	209	NUM
ftr-447	763	7	n.10	n.10	ADP
ftr-447	763	8	(	(	PUNCT
ftr-447	763	9	1975	1975	NUM
ftr-447	763	10	)	)	PUNCT
ftr-447	763	11	,	,	PUNCT
ftr-447	763	12	reprinted	reprint	VERB
ftr-447	763	13	in	in	ADP
ftr-447	763	14	1976	1976	NUM
ftr-447	763	15	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-447	763	16	.	.	PUNCT
ftr-447	763	17	2897	2897	NUM
ftr-447	763	18	,	,	PUNCT
ftr-447	763	19	3014	3014	NUM
ftr-447	763	20	;	;	PUNCT
ftr-447	764	1	s.	s.	PROPN
ftr-447	764	2	rep	rep	PROPN
ftr-447	764	3	.	.	PROPN
ftr-447	765	1	no	no	INTJ
ftr-447	765	2	.	.	NOUN
ftr-447	766	1	94	94	NUM
ftr-447	766	2	-	-	SYM
ftr-447	766	3	938	938	NUM
ftr-447	766	4	,	,	PUNCT
ftr-447	766	5	pt	pt	X
ftr-447	766	6	.	.	PROPN
ftr-447	766	7	1	1	NUM
ftr-447	766	8	,	,	PUNCT
ftr-447	766	9	at	at	ADP
ftr-447	766	10	219	219	NUM
ftr-447	766	11	n.8	n.8	NOUN
ftr-447	766	12	(	(	PUNCT
ftr-447	766	13	1976	1976	NUM
ftr-447	766	14	)	)	PUNCT
ftr-447	766	15	.	.	PUNCT
ftr-447	767	1	reprinted	reprint	VERB
ftr-447	767	2	in	in	ADP
ftr-447	767	3	1976	1976	NUM
ftr-447	767	4	tj.s.c.c.a.n	tj.s.c.c.a.n	PROPN
ftr-447	767	5	.	.	PUNCT
ftr-447	768	1	3439	3439	NUM
ftr-447	768	2	,	,	PUNCT
ftr-447	768	3	3650	3650	NUM
ftr-447	768	4	-	-	SYM
ftr-447	768	5	51	51	NUM
ftr-447	768	6	.	.	NOUN
ftr-447	768	7	91	91	NUM
ftr-447	768	8	.	.	PUNCT
ftr-447	769	1	this	this	DET
ftr-447	769	2	article	article	NOUN
ftr-447	769	3	does	do	AUX
ftr-447	769	4	not	not	PART
ftr-447	769	5	address	address	VERB
ftr-447	769	6	issues	issue	NOUN
ftr-447	769	7	prompted	prompt	VERB
ftr-447	769	8	by	by	ADP
ftr-447	769	9	§	§	PROPN
ftr-447	769	10	482	482	NUM
ftr-447	769	11	.	.	PROPN
ftr-447	769	12	19991	19991	NUM
ftr-447	769	13	florida	florida	PROPN
ftr-447	769	14	tax	tax	NOUN
ftr-447	769	15	review	review	NOUN
ftr-447	769	16	for	for	ADP
ftr-447	769	17	purposes	purpose	NOUN
ftr-447	769	18	of	of	ADP
ftr-447	769	19	these	these	DET
ftr-447	769	20	outbound	outbound	ADJ
ftr-447	769	21	grantor	grantor	NOUN
ftr-447	769	22	trust	trust	NOUN
ftr-447	769	23	rules	rule	NOUN
ftr-447	769	24	,	,	PUNCT
ftr-447	769	25	section	section	NOUN
ftr-447	769	26	679(c	679(c	PROPN
ftr-447	769	27	)	)	PUNCT
ftr-447	769	28	provides	provide	VERB
ftr-447	769	29	that	that	SCONJ
ftr-447	769	30	a	a	DET
ftr-447	769	31	trust	trust	NOUN
ftr-447	769	32	will	will	AUX
ftr-447	769	33	be	be	AUX
ftr-447	769	34	treated	treat	VERB
ftr-447	769	35	as	as	ADP
ftr-447	769	36	having	have	VERB
ftr-447	769	37	a	a	DET
ftr-447	769	38	u.s	u.s	PROPN
ftr-447	769	39	.	.	PROPN
ftr-447	769	40	beneficiary	beneficiary	NOUN
ftr-447	769	41	unless	unless	SCONJ
ftr-447	769	42	(	(	PUNCT
ftr-447	769	43	1	1	X
ftr-447	769	44	)	)	PUNCT
ftr-447	769	45	the	the	DET
ftr-447	769	46	trust	trust	NOUN
ftr-447	769	47	expressly	expressly	ADV
ftr-447	769	48	provides	provide	VERB
ftr-447	769	49	that	that	SCONJ
ftr-447	769	50	no	no	DET
ftr-447	769	51	part	part	NOUN
ftr-447	769	52	of	of	ADP
ftr-447	769	53	the	the	DET
ftr-447	769	54	income	income	NOUN
ftr-447	769	55	or	or	CCONJ
ftr-447	769	56	corpus	corpus	NOUN
ftr-447	769	57	of	of	ADP
ftr-447	769	58	the	the	DET
ftr-447	769	59	trust	trust	NOUN
ftr-447	769	60	may	may	AUX
ftr-447	769	61	be	be	AUX
ftr-447	769	62	paid	pay	VERB
ftr-447	769	63	or	or	CCONJ
ftr-447	769	64	accumulated	accumulate	VERB
ftr-447	769	65	to	to	ADP
ftr-447	769	66	or	or	CCONJ
ftr-447	769	67	for	for	ADP
ftr-447	769	68	the	the	DET
ftr-447	769	69	benefit	benefit	NOUN
ftr-447	769	70	of	of	ADP
ftr-447	769	71	a	a	DET
ftr-447	769	72	u.s	u.s	PROPN
ftr-447	769	73	.	.	PROPN
ftr-447	769	74	person	person	NOUN
ftr-447	769	75	and	and	CCONJ
ftr-447	769	76	(	(	PUNCT
ftr-447	769	77	2	2	X
ftr-447	769	78	)	)	PUNCT
ftr-447	770	1	were	be	AUX
ftr-447	770	2	the	the	DET
ftr-447	770	3	trust	trust	NOUN
ftr-447	770	4	to	to	PART
ftr-447	770	5	terminate	terminate	VERB
ftr-447	770	6	,	,	PUNCT
ftr-447	770	7	no	no	DET
ftr-447	770	8	part	part	NOUN
ftr-447	770	9	of	of	ADP
ftr-447	770	10	the	the	DET
ftr-447	770	11	income	income	NOUN
ftr-447	770	12	or	or	CCONJ
ftr-447	770	13	corpus	corpus	NOUN
ftr-447	770	14	of	of	ADP
ftr-447	770	15	the	the	DET
ftr-447	770	16	trust	trust	NOUN
ftr-447	770	17	could	could	AUX
ftr-447	770	18	be	be	AUX
ftr-447	770	19	paid	pay	VERB
ftr-447	770	20	to	to	ADP
ftr-447	770	21	or	or	CCONJ
ftr-447	770	22	for	for	ADP
ftr-447	770	23	the	the	DET
ftr-447	770	24	benefit	benefit	NOUN
ftr-447	770	25	of	of	ADP
ftr-447	770	26	a	a	DET
ftr-447	770	27	u.s	u.s	PROPN
ftr-447	770	28	.	.	PROPN
ftr-447	770	29	person	person	NOUN
ftr-447	770	30	.	.	PUNCT
ftr-447	771	1	section	section	NOUN
ftr-447	771	2	679(c)(2	679(c)(2	NOUN
ftr-447	771	3	)	)	PUNCT
ftr-447	771	4	also	also	ADV
ftr-447	771	5	provides	provide	VERB
ftr-447	771	6	attribution	attribution	NOUN
ftr-447	771	7	rules	rule	NOUN
ftr-447	771	8	pursuant	pursuant	ADJ
ftr-447	771	9	to	to	ADP
ftr-447	771	10	which	which	PRON
ftr-447	771	11	an	an	DET
ftr-447	771	12	amount	amount	NOUN
ftr-447	771	13	is	be	AUX
ftr-447	771	14	treated	treat	VERB
ftr-447	771	15	as	as	ADP
ftr-447	771	16	an	an	DET
ftr-447	771	17	"	"	PUNCT
ftr-447	771	18	amount	amount	NOUN
ftr-447	771	19	paid	pay	VERB
ftr-447	771	20	or	or	CCONJ
ftr-447	771	21	accumulated	accumulate	VERB
ftr-447	771	22	to	to	ADP
ftr-447	771	23	or	or	CCONJ
ftr-447	771	24	for	for	ADP
ftr-447	771	25	the	the	DET
ftr-447	771	26	benefit	benefit	NOUN
ftr-447	771	27	of	of	ADP
ftr-447	771	28	a	a	DET
ftr-447	771	29	united	united	PROPN
ftr-447	771	30	states	states	PROPN
ftr-447	771	31	person	person	NOUN
ftr-447	771	32	"	"	PUNCT
ftr-447	771	33	for	for	ADP
ftr-447	771	34	purposes	purpose	NOUN
ftr-447	771	35	of	of	ADP
ftr-447	771	36	clause	clause	NOUN
ftr-447	771	37	(	(	PUNCT
ftr-447	771	38	1	1	NUM
ftr-447	771	39	)	)	PUNCT
ftr-447	771	40	,	,	PUNCT
ftr-447	771	41	above	above	ADV
ftr-447	771	42	,	,	PUNCT
ftr-447	771	43	if	if	SCONJ
ftr-447	771	44	an	an	DET
ftr-447	771	45	amount	amount	NOUN
ftr-447	771	46	is	be	AUX
ftr-447	771	47	paid	pay	VERB
ftr-447	771	48	or	or	CCONJ
ftr-447	771	49	accumulated	accumulate	VERB
ftr-447	771	50	to	to	ADP
ftr-447	771	51	or	or	CCONJ
ftr-447	771	52	for	for	ADP
ftr-447	771	53	the	the	DET
ftr-447	771	54	benefit	benefit	NOUN
ftr-447	771	55	of	of	ADP
ftr-447	771	56	a	a	DET
ftr-447	771	57	cfc	cfc	NOUN
ftr-447	771	58	,	,	PUNCT
ftr-447	771	59	or	or	CCONJ
ftr-447	771	60	a	a	DET
ftr-447	771	61	foreign	foreign	ADJ
ftr-447	771	62	partnership	partnership	NOUN
ftr-447	771	63	with	with	ADP
ftr-447	771	64	a	a	DET
ftr-447	771	65	u.s	u.s	PROPN
ftr-447	771	66	.	.	PROPN
ftr-447	771	67	partner	partner	NOUN
ftr-447	771	68	.	.	PUNCT
ftr-447	772	1	accordingly	accordingly	ADV
ftr-447	772	2	,	,	PUNCT
ftr-447	772	3	given	give	VERB
ftr-447	772	4	the	the	DET
ftr-447	772	5	breadth	breadth	NOUN
ftr-447	772	6	of	of	ADP
ftr-447	772	7	section	section	NOUN
ftr-447	772	8	679	679	PROPN
ftr-447	772	9	's	's	PART
ftr-447	772	10	statutory	statutory	ADJ
ftr-447	772	11	ambit	ambit	NOUN
ftr-447	772	12	,	,	PUNCT
ftr-447	772	13	the	the	DET
ftr-447	772	14	possibility	possibility	NOUN
ftr-447	772	15	of	of	ADP
ftr-447	772	16	a	a	DET
ftr-447	772	17	u.s	u.s	PROPN
ftr-447	772	18	.	.	PROPN
ftr-447	772	19	subsidiary	subsidiary	NOUN
ftr-447	772	20	being	be	AUX
ftr-447	772	21	viewed	view	VERB
ftr-447	772	22	as	as	ADP
ftr-447	772	23	an	an	DET
ftr-447	772	24	"	"	PUNCT
ftr-447	772	25	indirect	indirect	NOUN
ftr-447	772	26	"	"	PUNCT
ftr-447	772	27	or	or	CCONJ
ftr-447	772	28	"	"	PUNCT
ftr-447	772	29	deemed	deem	VERB
ftr-447	772	30	"	"	PUNCT
ftr-447	772	31	grantor	grantor	NOUN
ftr-447	772	32	of	of	ADP
ftr-447	772	33	an	an	DET
ftr-447	772	34	outbound	outbound	ADJ
ftr-447	772	35	foreign	foreign	ADJ
ftr-447	772	36	trust	trust	NOUN
ftr-447	772	37	arrangement	arrangement	NOUN
ftr-447	772	38	was	be	AUX
ftr-447	772	39	,	,	PUNCT
ftr-447	772	40	in	in	ADP
ftr-447	772	41	some	some	DET
ftr-447	772	42	circles	circle	NOUN
ftr-447	772	43	,	,	PUNCT
ftr-447	772	44	viewed	view	VERB
ftr-447	772	45	as	as	ADP
ftr-447	772	46	a	a	DET
ftr-447	772	47	real	real	ADJ
ftr-447	772	48	possibility	possibility	NOUN
ftr-447	772	49	.	.	PUNCT
ftr-447	773	1	b.	b.	PROPN
ftr-447	773	2	legislative	legislative	ADJ
ftr-447	773	3	changes	change	NOUN
ftr-447	773	4	to	to	PART
ftr-447	773	5	section	section	NOUN
ftr-447	773	6	679	679	NUM
ftr-447	773	7	occasioned	occasion	VERB
ftr-447	773	8	by	by	ADP
ftr-447	773	9	the	the	DET
ftr-447	773	10	small	small	ADJ
ftr-447	773	11	business	business	NOUN
ftr-447	773	12	job	job	NOUN
ftr-447	773	13	protection	protection	NOUN
ftr-447	773	14	act	act	VERB
ftr-447	773	15	prior	prior	ADV
ftr-447	773	16	to	to	ADP
ftr-447	773	17	the	the	DET
ftr-447	773	18	small	small	ADJ
ftr-447	773	19	business	business	NOUN
ftr-447	773	20	job	job	NOUN
ftr-447	773	21	protection	protection	PROPN
ftr-447	773	22	act	act	PROPN
ftr-447	773	23	,	,	PUNCT
ftr-447	773	24	section	section	NOUN
ftr-447	773	25	679(a	679(a	PROPN
ftr-447	773	26	)	)	PUNCT
ftr-447	773	27	read	read	VERB
ftr-447	773	28	in	in	ADP
ftr-447	773	29	relevant	relevant	ADJ
ftr-447	773	30	part	part	NOUN
ftr-447	773	31	:	:	PUNCT
ftr-447	773	32	in	in	ADP
ftr-447	773	33	general.-a	general.-a	PROPN
ftr-447	773	34	united	united	PROPN
ftr-447	773	35	states	states	PROPN
ftr-447	773	36	person	person	NOUN
ftr-447	773	37	who	who	PRON
ftr-447	773	38	directly	directly	ADV
ftr-447	773	39	or	or	CCONJ
ftr-447	773	40	indirectly	indirectly	ADV
ftr-447	773	41	transfers	transfer	VERB
ftr-447	773	42	property	property	NOUN
ftr-447	773	43	to	to	ADP
ftr-447	773	44	a	a	DET
ftr-447	773	45	foreign	foreign	ADJ
ftr-447	773	46	trust	trust	NOUN
ftr-447	773	47	(	(	PUNCT
ftr-447	773	48	other	other	ADJ
ftr-447	773	49	than	than	ADP
ftr-447	773	50	a	a	DET
ftr-447	773	51	trust	trust	NOUN
ftr-447	773	52	described	describe	VERB
ftr-447	773	53	in	in	ADP
ftr-447	773	54	...	...	PUNCT
ftr-447	774	1	[	[	X
ftr-447	774	2	sections	section	NOUN
ftr-447	774	3	404(a)(4	404(a)(4	NUM
ftr-447	774	4	)	)	PUNCT
ftr-447	774	5	or	or	CCONJ
ftr-447	774	6	404a	404a	PROPN
ftr-447	774	7	]	]	PUNCT
ftr-447	774	8	)	)	PUNCT
ftr-447	774	9	shall	shall	AUX
ftr-447	774	10	be	be	AUX
ftr-447	774	11	treated	treat	VERB
ftr-447	774	12	as	as	ADP
ftr-447	774	13	the	the	DET
ftr-447	774	14	owner	owner	NOUN
ftr-447	774	15	for	for	ADP
ftr-447	774	16	his	his	PRON
ftr-447	774	17	taxable	taxable	ADJ
ftr-447	774	18	year	year	NOUN
ftr-447	774	19	of	of	ADP
ftr-447	774	20	the	the	DET
ftr-447	774	21	portion	portion	NOUN
ftr-447	774	22	of	of	ADP
ftr-447	774	23	such	such	ADJ
ftr-447	774	24	trust	trust	NOUN
ftr-447	774	25	attributable	attributable	ADJ
ftr-447	774	26	to	to	ADP
ftr-447	774	27	such	such	ADJ
ftr-447	774	28	property	property	NOUN
ftr-447	774	29	if	if	SCONJ
ftr-447	774	30	for	for	ADP
ftr-447	774	31	such	such	ADJ
ftr-447	774	32	year	year	NOUN
ftr-447	774	33	there	there	PRON
ftr-447	774	34	is	be	VERB
ftr-447	774	35	a	a	DET
ftr-447	774	36	united	united	PROPN
ftr-447	774	37	states	states	PROPN
ftr-447	774	38	beneficiary	beneficiary	NOUN
ftr-447	774	39	of	of	ADP
ftr-447	774	40	any	any	DET
ftr-447	774	41	portion	portion	NOUN
ftr-447	774	42	of	of	ADP
ftr-447	774	43	such	such	ADJ
ftr-447	774	44	trust	trust	NOUN
ftr-447	774	45	.	.	PUNCT
ftr-447	775	1	2	2	NUM
ftr-447	776	1	it	it	PRON
ftr-447	776	2	was	be	AUX
ftr-447	776	3	not	not	PART
ftr-447	776	4	clear	clear	ADJ
ftr-447	776	5	under	under	ADP
ftr-447	776	6	that	that	DET
ftr-447	776	7	definition	definition	NOUN
ftr-447	776	8	what	what	PRON
ftr-447	776	9	precisely	precisely	ADV
ftr-447	776	10	section	section	NOUN
ftr-447	776	11	404(a)(4	404(a)(4	NUM
ftr-447	776	12	)	)	PUNCT
ftr-447	776	13	or	or	CCONJ
ftr-447	776	14	section	section	NOUN
ftr-447	776	15	404a	404a	PROPN
ftr-447	776	16	trust	trust	NOUN
ftr-447	776	17	arrangements	arrangement	NOUN
ftr-447	776	18	included	include	VERB
ftr-447	776	19	.	.	PUNCT
ftr-447	777	1	for	for	ADP
ftr-447	777	2	example	example	NOUN
ftr-447	777	3	,	,	PUNCT
ftr-447	777	4	it	it	PRON
ftr-447	777	5	was	be	AUX
ftr-447	777	6	unclear	unclear	ADJ
ftr-447	777	7	whether	whether	SCONJ
ftr-447	777	8	that	that	DET
ftr-447	777	9	definition	definition	NOUN
ftr-447	777	10	also	also	ADV
ftr-447	777	11	was	be	AUX
ftr-447	777	12	intended	intend	VERB
ftr-447	777	13	to	to	PART
ftr-447	777	14	include	include	VERB
ftr-447	777	15	"	"	PUNCT
ftr-447	777	16	secular	secular	ADJ
ftr-447	777	17	"	"	PUNCT
ftr-447	777	18	trusts	trust	NOUN
ftr-447	777	19	described	describe	VERB
ftr-447	777	20	in	in	ADP
ftr-447	777	21	section	section	NOUN
ftr-447	777	22	402(b	402(b	PROPN
ftr-447	777	23	)	)	PUNCT
ftr-447	777	24	or	or	CCONJ
ftr-447	777	25	"	"	PUNCT
ftr-447	777	26	rabbi	rabbi	ADJ
ftr-447	777	27	"	"	PUNCT
ftr-447	777	28	trusts	trust	NOUN
ftr-447	777	29	,	,	PUNCT
ftr-447	777	30	particularly	particularly	ADV
ftr-447	777	31	since	since	SCONJ
ftr-447	777	32	there	there	PRON
ftr-447	777	33	had	have	AUX
ftr-447	777	34	been	be	AUX
ftr-447	777	35	some	some	DET
ftr-447	777	36	question	question	NOUN
ftr-447	777	37	regarding	regard	VERB
ftr-447	777	38	the	the	DET
ftr-447	777	39	relationship	relationship	NOUN
ftr-447	777	40	between	between	ADP
ftr-447	777	41	grantor	grantor	NOUN
ftr-447	777	42	trusts	trust	NOUN
ftr-447	777	43	and	and	CCONJ
ftr-447	777	44	section	section	NOUN
ftr-447	777	45	404a	404a	PROPN
ftr-447	777	46	arrangements	arrangement	NOUN
ftr-447	777	47	and	and	CCONJ
ftr-447	777	48	also	also	ADV
ftr-447	777	49	because	because	SCONJ
ftr-447	777	50	the	the	DET
ftr-447	777	51	specific	specific	ADJ
ftr-447	777	52	reference	reference	NOUN
ftr-447	777	53	of	of	ADP
ftr-447	777	54	section	section	NOUN
ftr-447	777	55	404a	404a	PROPN
ftr-447	777	56	without	without	ADP
ftr-447	777	57	an	an	DET
ftr-447	777	58	accompanying	accompanying	ADJ
ftr-447	777	59	reference	reference	NOUN
ftr-447	777	60	to	to	PART
ftr-447	777	61	section	section	NOUN
ftr-447	777	62	402(b	402(b	PROPN
ftr-447	777	63	)	)	PUNCT
ftr-447	777	64	carried	carry	VERB
ftr-447	777	65	a	a	DET
ftr-447	777	66	potentially	potentially	ADV
ftr-447	777	67	negative	negative	ADJ
ftr-447	777	68	inference	inference	NOUN
ftr-447	777	69	regarding	regard	VERB
ftr-447	777	70	the	the	DET
ftr-447	777	71	latter	latter	ADJ
ftr-447	777	72	.	.	PUNCT
ftr-447	778	1	although	although	SCONJ
ftr-447	778	2	section	section	NOUN
ftr-447	778	3	404(a)(4	404(a)(4	NUM
ftr-447	778	4	)	)	PUNCT
ftr-447	778	5	and	and	CCONJ
ftr-447	778	6	section	section	NOUN
ftr-447	778	7	404a	404a	PROPN
ftr-447	778	8	trusts	trust	NOUN
ftr-447	778	9	are	be	AUX
ftr-447	778	10	compensatory	compensatory	ADJ
ftr-447	778	11	arrangements	arrangement	NOUN
ftr-447	778	12	,	,	PUNCT
ftr-447	778	13	neither	neither	CCONJ
ftr-447	778	14	a	a	DET
ftr-447	778	15	section	section	NOUN
ftr-447	778	16	402(b	402(b	PROPN
ftr-447	778	17	)	)	PUNCT
ftr-447	778	18	plan	plan	NOUN
ftr-447	778	19	nor	nor	CCONJ
ftr-447	778	20	a	a	DET
ftr-447	778	21	rabbi	rabbi	ADJ
ftr-447	778	22	trust	trust	NOUN
ftr-447	778	23	technically	technically	ADV
ftr-447	778	24	fit	fit	ADJ
ftr-447	778	25	into	into	ADP
ftr-447	778	26	either	either	DET
ftr-447	778	27	one	one	NUM
ftr-447	778	28	of	of	ADP
ftr-447	778	29	these	these	PRON
ftr-447	778	30	in	in	ADP
ftr-447	778	31	the	the	DET
ftr-447	778	32	strict	strict	ADJ
ftr-447	778	33	sense	sense	NOUN
ftr-447	778	34	.	.	PUNCT
ftr-447	779	1	the	the	DET
ftr-447	779	2	small	small	ADJ
ftr-447	779	3	business	business	NOUN
ftr-447	779	4	job	job	NOUN
ftr-447	779	5	protection	protection	PROPN
ftr-447	779	6	act	act	PROPN
ftr-447	779	7	amended	amend	VERB
ftr-447	779	8	section	section	NOUN
ftr-447	779	9	679(a	679(a	PROPN
ftr-447	779	10	)	)	PUNCT
ftr-447	779	11	by	by	ADP
ftr-447	779	12	replacing	replace	VERB
ftr-447	779	13	the	the	DET
ftr-447	779	14	reference	reference	NOUN
ftr-447	779	15	to	to	ADP
ftr-447	779	16	sections	section	NOUN
ftr-447	779	17	404(a)(4	404(a)(4	NUM
ftr-447	779	18	)	)	PUNCT
ftr-447	779	19	and	and	CCONJ
ftr-447	779	20	404a	404a	PROPN
ftr-447	779	21	with	with	ADP
ftr-447	779	22	a	a	DET
ftr-447	779	23	reference	reference	NOUN
ftr-447	779	24	to	to	ADP
ftr-447	779	25	1995	1995	NUM
ftr-447	779	26	)	)	PUNCT
ftr-447	779	27	.	.	PUNCT
ftr-447	780	1	92	92	NUM
ftr-447	780	2	.	.	PUNCT
ftr-447	781	1	irc	irc	PROPN
ftr-447	781	2	§	§	PROPN
ftr-447	781	3	679(a	679(a	PROPN
ftr-447	781	4	)	)	PUNCT
ftr-447	781	5	(	(	PUNCT
ftr-447	781	6	prior	prior	ADV
ftr-447	781	7	to	to	ADP
ftr-447	781	8	1996	1996	NUM
ftr-447	781	9	amendment	amendment	NOUN
ftr-447	781	10	,	,	PUNCT
ftr-447	781	11	retroactively	retroactively	ADV
ftr-447	781	12	effective	effective	ADJ
ftr-447	781	13	from	from	ADP
ftr-447	781	14	feb	feb	PROPN
ftr-447	781	15	.	.	PROPN
ftr-447	781	16	6	6	NUM
ftr-447	781	17	,	,	PUNCT
ftr-447	781	18	[	[	X
ftr-447	781	19	val	val	X
ftr-447	781	20	4:6	4:6	NUM
ftr-447	781	21	recent	recent	ADJ
ftr-447	781	22	changes	change	NOUN
ftr-447	781	23	for	for	ADP
ftr-447	781	24	foreign	foreign	ADJ
ftr-447	781	25	compensatory	compensatory	ADJ
ftr-447	781	26	trusts	trust	NOUN
ftr-447	781	27	trusts	trust	NOUN
ftr-447	781	28	described	describe	VERB
ftr-447	781	29	in	in	ADP
ftr-447	781	30	"	"	PUNCT
ftr-447	781	31	section	section	NOUN
ftr-447	781	32	6048(a)(3)(b)(ii	6048(a)(3)(b)(ii	NUM
ftr-447	781	33	)	)	PUNCT
ftr-447	781	34	.	.	PUNCT
ftr-447	781	35	"	"	PUNCT
ftr-447	782	1	section	section	NOUN
ftr-447	782	2	6048(a)(3)(b)(ii	6048(a)(3)(b)(ii	VERB
ftr-447	782	3	)	)	PUNCT
ftr-447	782	4	refers	refer	VERB
ftr-447	782	5	to	to	ADP
ftr-447	782	6	:	:	PUNCT
ftr-447	782	7	deferred	defer	VERB
ftr-447	782	8	compensation	compensation	NOUN
ftr-447	782	9	[	[	X
ftr-447	782	10	arrangements	arrangement	NOUN
ftr-447	782	11	]	]	PUNCT
ftr-447	782	12	and	and	CCONJ
ftr-447	782	13	charitable	charitable	ADJ
ftr-447	782	14	trusts	trust	NOUN
ftr-447	782	15	.	.	PUNCT
ftr-447	783	1	subparagraph	subparagraph	VERB
ftr-447	783	2	a	a	PRON
ftr-447	783	3	shall	shall	AUX
ftr-447	783	4	not	not	PART
ftr-447	783	5	apply	apply	VERB
ftr-447	783	6	with	with	ADP
ftr-447	783	7	respect	respect	NOUN
ftr-447	783	8	to	to	ADP
ftr-447	783	9	a	a	DET
ftr-447	783	10	trust	trust	NOUN
ftr-447	783	11	which	which	PRON
ftr-447	783	12	is--(i	is--(i	AUX
ftr-447	783	13	)	)	PUNCT
ftr-447	783	14	described	describe	VERB
ftr-447	783	15	in	in	ADP
ftr-447	783	16	section	section	NOUN
ftr-447	783	17	402(b	402(b	PROPN
ftr-447	783	18	)	)	PUNCT
ftr-447	783	19	,	,	PUNCT
ftr-447	783	20	404(a)(4	404(a)(4	NUM
ftr-447	783	21	)	)	PUNCT
ftr-447	783	22	or	or	CCONJ
ftr-447	783	23	404a	404a	PROPN
ftr-447	783	24	,	,	PUNCT
ftr-447	783	25	or	or	CCONJ
ftr-447	783	26	(	(	PUNCT
ftr-447	783	27	ii	ii	NOUN
ftr-447	783	28	)	)	PUNCT
ftr-447	783	29	determined	determine	VERB
ftr-447	783	30	by	by	ADP
ftr-447	783	31	the	the	DET
ftr-447	783	32	secretary	secretary	NOUN
ftr-447	783	33	to	to	PART
ftr-447	783	34	be	be	AUX
ftr-447	783	35	described	describe	VERB
ftr-447	783	36	in	in	ADP
ftr-447	783	37	section	section	NOUN
ftr-447	783	38	501(c)(3	501(c)(3	NUM
ftr-447	783	39	)	)	PUNCT
ftr-447	783	40	.	.	PUNCT
ftr-447	784	1	93	93	NUM
ftr-447	784	2	these	these	DET
ftr-447	784	3	statutory	statutory	ADJ
ftr-447	784	4	amendments	amendment	NOUN
ftr-447	784	5	,	,	PUNCT
ftr-447	784	6	therefore	therefore	ADV
ftr-447	784	7	,	,	PUNCT
ftr-447	784	8	make	make	VERB
ftr-447	784	9	it	it	PRON
ftr-447	784	10	clear	clear	ADJ
ftr-447	784	11	that	that	SCONJ
ftr-447	784	12	,	,	PUNCT
ftr-447	784	13	along	along	ADP
ftr-447	784	14	with	with	ADP
ftr-447	784	15	section	section	NOUN
ftr-447	784	16	404a	404a	PROPN
ftr-447	784	17	arrangements	arrangement	NOUN
ftr-447	784	18	,	,	PUNCT
ftr-447	784	19	foreign	foreign	ADJ
ftr-447	784	20	section	section	NOUN
ftr-447	784	21	402(b	402(b	PROPN
ftr-447	784	22	)	)	PUNCT
ftr-447	784	23	trusts	trust	NOUN
ftr-447	784	24	with	with	ADP
ftr-447	784	25	u.s	u.s	PROPN
ftr-447	784	26	.	.	PROPN
ftr-447	784	27	grantors	grantor	NOUN
ftr-447	784	28	and	and	CCONJ
ftr-447	784	29	u.s	u.s	PROPN
ftr-447	784	30	.	.	PROPN
ftr-447	784	31	beneficiaries	beneficiary	NOUN
ftr-447	784	32	are	be	AUX
ftr-447	784	33	twt	twt	NOUN
ftr-447	784	34	subject	subject	ADJ
ftr-447	784	35	to	to	ADP
ftr-447	784	36	grantor	grantor	NOUN
ftr-447	784	37	trust	trust	NOUN
ftr-447	784	38	treatment	treatment	NOUN
ftr-447	784	39	under	under	ADP
ftr-447	784	40	section	section	NOUN
ftr-447	784	41	679	679	NUM
ftr-447	784	42	;	;	PUNCT
ftr-447	784	43	a	a	DET
ftr-447	784	44	position	position	NOUN
ftr-447	784	45	which	which	PRON
ftr-447	784	46	appears	appear	VERB
ftr-447	784	47	in	in	ADP
ftr-447	784	48	line	line	NOUN
ftr-447	784	49	with	with	ADP
ftr-447	784	50	the	the	DET
ftr-447	784	51	service	service	NOUN
ftr-447	784	52	's	's	PART
ftr-447	784	53	"	"	PUNCT
ftr-447	784	54	fundamentally	fundamentally	ADV
ftr-447	784	55	inconsistent	inconsistent	ADJ
ftr-447	784	56	"	"	PUNCT
ftr-447	784	57	standard	standard	NOUN
ftr-447	784	58	,	,	PUNCT
ftr-447	784	59	and	and	CCONJ
ftr-447	784	60	a	a	DET
ftr-447	784	61	position	position	NOUN
ftr-447	784	62	which	which	PRON
ftr-447	784	63	appears	appear	VERB
ftr-447	784	64	to	to	PART
ftr-447	784	65	protect	protect	VERB
ftr-447	784	66	rabbi	rabbi	ADJ
ftr-447	784	67	trusts	trust	NOUN
ftr-447	784	68	from	from	ADP
ftr-447	784	69	exclusion	exclusion	NOUN
ftr-447	784	70	under	under	ADP
ftr-447	784	71	the	the	DET
ftr-447	784	72	grantor	grantor	NOUN
ftr-447	784	73	trust	trust	PROPN
ftr-447	784	74	rules.94	rules.94	PROPN
ftr-447	784	75	c.	c.	PROPN
ftr-447	784	76	proposed	propose	VERB
ftr-447	784	77	regulations	regulation	NOUN
ftr-447	784	78	as	as	SCONJ
ftr-447	784	79	described	describe	VERB
ftr-447	784	80	above	above	ADV
ftr-447	784	81	,	,	PUNCT
ftr-447	784	82	a	a	DET
ftr-447	784	83	formalistic	formalistic	ADJ
ftr-447	784	84	reading	reading	NOUN
ftr-447	784	85	of	of	ADP
ftr-447	784	86	regulations	regulation	NOUN
ftr-447	784	87	section	section	NOUN
ftr-447	784	88	1.672(f)-i	1.672(f)-i	NUM
ftr-447	784	89	,	,	PUNCT
ftr-447	784	90	as	as	ADV
ftr-447	784	91	well	well	ADV
ftr-447	784	92	as	as	ADP
ftr-447	784	93	a	a	DET
ftr-447	784	94	literal	literal	ADJ
ftr-447	784	95	reading	reading	NOUN
ftr-447	784	96	of	of	ADP
ftr-447	784	97	sections	section	NOUN
ftr-447	784	98	402(b	402(b	PROPN
ftr-447	784	99	)	)	PUNCT
ftr-447	784	100	and	and	CCONJ
ftr-447	784	101	83	83	NUM
ftr-447	784	102	,	,	PUNCT
ftr-447	784	103	appear	appear	VERB
ftr-447	784	104	to	to	PART
ftr-447	784	105	imply	imply	VERB
ftr-447	784	106	that	that	SCONJ
ftr-447	784	107	rabbi	rabbi	ADJ
ftr-447	784	108	trusts	trust	NOUN
ftr-447	784	109	should	should	AUX
ftr-447	784	110	not	not	PART
ftr-447	784	111	be	be	AUX
ftr-447	784	112	section	section	NOUN
ftr-447	784	113	402(b	402(b	PROPN
ftr-447	784	114	)	)	PUNCT
ftr-447	784	115	trusts	trust	NOUN
ftr-447	784	116	.	.	PUNCT
ftr-447	785	1	accordingly	accordingly	ADV
ftr-447	785	2	,	,	PUNCT
ftr-447	785	3	it	it	PRON
ftr-447	785	4	would	would	AUX
ftr-447	785	5	make	make	VERB
ftr-447	785	6	sense	sense	NOUN
ftr-447	785	7	that	that	SCONJ
ftr-447	785	8	such	such	DET
ftr-447	785	9	a	a	DET
ftr-447	785	10	literal	literal	ADJ
ftr-447	785	11	reading	reading	NOUN
ftr-447	785	12	is	be	AUX
ftr-447	785	13	directly	directly	ADV
ftr-447	785	14	incorporated	incorporate	VERB
ftr-447	785	15	into	into	ADP
ftr-447	785	16	the	the	DET
ftr-447	785	17	sections	section	NOUN
ftr-447	785	18	679	679	NUM
ftr-447	785	19	and	and	CCONJ
ftr-447	785	20	6048	6048	NUM
ftr-447	785	21	contexts	context	NOUN
ftr-447	785	22	.	.	PUNCT
ftr-447	786	1	indeed	indeed	ADV
ftr-447	786	2	,	,	PUNCT
ftr-447	786	3	a	a	DET
ftr-447	786	4	contrary	contrary	ADJ
ftr-447	786	5	reading	reading	NOUN
ftr-447	786	6	would	would	AUX
ftr-447	786	7	appear	appear	VERB
ftr-447	786	8	to	to	PART
ftr-447	786	9	make	make	VERB
ftr-447	786	10	little	little	ADJ
ftr-447	786	11	policy	policy	NOUN
ftr-447	786	12	sense	sense	NOUN
ftr-447	786	13	under	under	ADP
ftr-447	786	14	section	section	NOUN
ftr-447	786	15	679	679	NUM
ftr-447	786	16	especially	especially	ADV
ftr-447	786	17	since	since	SCONJ
ftr-447	786	18	without	without	ADP
ftr-447	786	19	the	the	DET
ftr-447	786	20	application	application	NOUN
ftr-447	786	21	of	of	ADP
ftr-447	786	22	section	section	NOUN
ftr-447	786	23	679	679	NUM
ftr-447	786	24	,	,	PUNCT
ftr-447	786	25	rabbi	rabbi	ADJ
ftr-447	786	26	trusts	trust	NOUN
ftr-447	786	27	should	should	AUX
ftr-447	786	28	already	already	ADV
ftr-447	786	29	be	be	AUX
ftr-447	786	30	treated	treat	VERB
ftr-447	786	31	as	as	ADP
ftr-447	786	32	grantor	grantor	NOUN
ftr-447	786	33	trusts	trust	NOUN
ftr-447	786	34	by	by	ADP
ftr-447	786	35	reason	reason	NOUN
ftr-447	786	36	of	of	ADP
ftr-447	786	37	the	the	DET
ftr-447	786	38	fact	fact	NOUN
ftr-447	786	39	that	that	SCONJ
ftr-447	786	40	their	their	PRON
ftr-447	786	41	assets	asset	NOUN
ftr-447	786	42	are	be	AUX
ftr-447	786	43	subject	subject	ADJ
ftr-447	786	44	to	to	ADP
ftr-447	786	45	the	the	DET
ftr-447	786	46	claims	claim	NOUN
ftr-447	786	47	of	of	ADP
ftr-447	786	48	creditors	creditor	NOUN
ftr-447	786	49	of	of	ADP
ftr-447	786	50	the	the	DET
ftr-447	786	51	employer	employer	NOUN
ftr-447	786	52	.	.	PUNCT
ftr-447	787	1	it	it	PRON
ftr-447	787	2	may	may	AUX
ftr-447	787	3	not	not	PART
ftr-447	787	4	be	be	AUX
ftr-447	787	5	as	as	ADV
ftr-447	787	6	clear	clear	ADJ
ftr-447	787	7	,	,	PUNCT
ftr-447	787	8	however	however	ADV
ftr-447	787	9	,	,	PUNCT
ftr-447	787	10	what	what	PRON
ftr-447	787	11	the	the	DET
ftr-447	787	12	precise	precise	ADJ
ftr-447	787	13	interplay	interplay	NOUN
ftr-447	787	14	is	be	AUX
ftr-447	787	15	intended	intend	VERB
ftr-447	787	16	between	between	ADP
ftr-447	787	17	section	section	NOUN
ftr-447	787	18	679	679	NUM
ftr-447	787	19	and	and	CCONJ
ftr-447	787	20	grantor	grantor	NOUN
ftr-447	787	21	"	"	PUNCT
ftr-447	787	22	secular	secular	ADJ
ftr-447	787	23	"	"	PUNCT
ftr-447	787	24	trusts	trust	NOUN
ftr-447	787	25	that	that	PRON
ftr-447	787	26	do	do	AUX
ftr-447	787	27	not	not	PART
ftr-447	787	28	meet	meet	VERB
ftr-447	787	29	the	the	DET
ftr-447	787	30	conditions	condition	NOUN
ftr-447	787	31	of	of	ADP
ftr-447	787	32	revenue	revenue	NOUN
ftr-447	787	33	procedure	procedure	NOUN
ftr-447	787	34	92	92	NUM
ftr-447	787	35	-	-	SYM
ftr-447	787	36	64	64	NUM
ftr-447	787	37	but	but	CCONJ
ftr-447	787	38	which	which	PRON
ftr-447	787	39	otherwise	otherwise	ADV
ftr-447	787	40	maintain	maintain	VERB
ftr-447	787	41	a	a	DET
ftr-447	787	42	power	power	NOUN
ftr-447	787	43	described	describe	VERB
ftr-447	787	44	in	in	ADP
ftr-447	787	45	sections	section	NOUN
ftr-447	787	46	671	671	NUM
ftr-447	787	47	through	through	ADP
ftr-447	787	48	677	677	NUM
ftr-447	787	49	in	in	ADP
ftr-447	787	50	favor	favor	NOUN
ftr-447	787	51	of	of	ADP
ftr-447	787	52	the	the	DET
ftr-447	787	53	grantor	grantor	NOUN
ftr-447	787	54	.	.	PUNCT
ftr-447	788	1	the	the	DET
ftr-447	788	2	source	source	NOUN
ftr-447	788	3	of	of	ADP
ftr-447	788	4	regulatory	regulatory	ADJ
ftr-447	788	5	uncertainty	uncertainty	NOUN
ftr-447	788	6	does	do	AUX
ftr-447	788	7	not	not	PART
ftr-447	788	8	end	end	VERB
ftr-447	788	9	,	,	PUNCT
ftr-447	788	10	however	however	ADV
ftr-447	788	11	,	,	PUNCT
ftr-447	788	12	in	in	ADP
ftr-447	788	13	determining	determine	VERB
ftr-447	788	14	whether	whether	SCONJ
ftr-447	788	15	or	or	CCONJ
ftr-447	788	16	not	not	PART
ftr-447	788	17	for	for	ADP
ftr-447	788	18	section	section	NOUN
ftr-447	788	19	679	679	NUM
ftr-447	788	20	purposes	purpose	NOUN
ftr-447	788	21	grantor	grantor	NOUN
ftr-447	788	22	"	"	PUNCT
ftr-447	788	23	secular	secular	ADJ
ftr-447	788	24	"	"	PUNCT
ftr-447	788	25	trusts	trust	NOUN
ftr-447	788	26	may	may	AUX
ftr-447	788	27	be	be	AUX
ftr-447	788	28	equated	equate	VERB
ftr-447	788	29	with	with	ADP
ftr-447	788	30	section	section	NOUN
ftr-447	788	31	402(b	402(b	PROPN
ftr-447	788	32	)	)	PUNCT
ftr-447	788	33	trusts	trust	NOUN
ftr-447	788	34	.	.	PUNCT
ftr-447	789	1	as	as	SCONJ
ftr-447	789	2	described	describe	VERB
ftr-447	789	3	above	above	ADV
ftr-447	789	4	in	in	ADP
ftr-447	789	5	part	part	NOUN
ftr-447	789	6	m	m	PROPN
ftr-447	789	7	,	,	PUNCT
ftr-447	789	8	proposed	propose	VERB
ftr-447	789	9	regulations	regulation	NOUN
ftr-447	789	10	section	section	VERB
ftr-447	789	11	1.671	1.671	NUM
ftr-447	789	12	-	-	PUNCT
ftr-447	789	13	1(h	1(h	NUM
ftr-447	789	14	)	)	PUNCT
ftr-447	789	15	generally	generally	ADV
ftr-447	789	16	does	do	AUX
ftr-447	789	17	not	not	PART
ftr-447	789	18	treat	treat	VERB
ftr-447	789	19	any	any	DET
ftr-447	789	20	section	section	NOUN
ftr-447	789	21	402(b	402(b	PROPN
ftr-447	789	22	)	)	PUNCT
ftr-447	789	23	compensatory	compensatory	ADJ
ftr-447	789	24	arrangement	arrangement	NOUN
ftr-447	789	25	as	as	ADP
ftr-447	789	26	a	a	DET
ftr-447	789	27	grantor	grantor	NOUN
ftr-447	789	28	trust	trust	NOUN
ftr-447	789	29	.	.	PUNCT
ftr-447	790	1	in	in	ADP
ftr-447	790	2	this	this	DET
ftr-447	790	3	vein	vein	NOUN
ftr-447	790	4	,	,	PUNCT
ftr-447	790	5	proposed	propose	VERB
ftr-447	790	6	regulations	regulation	NOUN
ftr-447	790	7	section	section	VERB
ftr-447	790	8	1.671	1.671	NUM
ftr-447	790	9	-	-	PUNCT
ftr-447	790	10	1(h	1(h	NUM
ftr-447	790	11	)	)	PUNCT
ftr-447	790	12	is	be	AUX
ftr-447	790	13	entirely	entirely	ADV
ftr-447	790	14	consistent	consistent	ADJ
ftr-447	790	15	with	with	ADP
ftr-447	790	16	the	the	DET
ftr-447	790	17	small	small	ADJ
ftr-447	790	18	business	business	NOUN
ftr-447	790	19	93	93	NUM
ftr-447	790	20	.	.	PUNCT
ftr-447	791	1	irc	irc	PROPN
ftr-447	791	2	§	§	PROPN
ftr-447	791	3	6048(a)(3)(b)(ii	6048(a)(3)(b)(ii	PROPN
ftr-447	791	4	)	)	PUNCT
ftr-447	791	5	.	.	PUNCT
ftr-447	792	1	94	94	NUM
ftr-447	792	2	.	.	PUNCT
ftr-447	793	1	additionally	additionally	ADV
ftr-447	793	2	,	,	PUNCT
ftr-447	793	3	the	the	DET
ftr-447	793	4	small	small	ADJ
ftr-447	793	5	business	business	NOUN
ftr-447	793	6	job	job	NOUN
ftr-447	793	7	protection	protection	NOUN
ftr-447	793	8	act	act	PROPN
ftr-447	793	9	amended	amend	VERB
ftr-447	793	10	the	the	DET
ftr-447	793	11	code	code	NOUN
ftr-447	793	12	to	to	PART
ftr-447	793	13	provide	provide	VERB
ftr-447	793	14	that	that	SCONJ
ftr-447	793	15	transfers	transfer	NOUN
ftr-447	793	16	of	of	ADP
ftr-447	793	17	property	property	NOUN
ftr-447	793	18	by	by	ADP
ftr-447	793	19	u.s	u.s	PROPN
ftr-447	793	20	.	.	PROPN
ftr-447	793	21	persons	person	NOUN
ftr-447	793	22	to	to	ADP
ftr-447	793	23	a	a	DET
ftr-447	793	24	foreign	foreign	ADJ
ftr-447	793	25	trust	trust	NOUN
ftr-447	793	26	with	with	ADP
ftr-447	793	27	u.s	u.s	PROPN
ftr-447	793	28	.	.	PROPN
ftr-447	793	29	beneficiaries	beneficiary	NOUN
ftr-447	793	30	will	will	AUX
ftr-447	793	31	not	not	PART
ftr-447	793	32	result	result	VERB
ftr-447	793	33	in	in	ADP
ftr-447	793	34	the	the	DET
ftr-447	793	35	grantor	grantor	NOUN
ftr-447	793	36	being	be	AUX
ftr-447	793	37	treated	treat	VERB
ftr-447	793	38	as	as	ADP
ftr-447	793	39	the	the	DET
ftr-447	793	40	owner	owner	NOUN
ftr-447	793	41	of	of	ADP
ftr-447	793	42	the	the	DET
ftr-447	793	43	trust	trust	NOUN
ftr-447	793	44	if	if	SCONJ
ftr-447	793	45	the	the	DET
ftr-447	793	46	trust	trust	NOUN
ftr-447	793	47	paid	pay	VERB
ftr-447	793	48	fair	fair	ADJ
ftr-447	793	49	market	market	NOUN
ftr-447	793	50	value	value	NOUN
ftr-447	793	51	to	to	ADP
ftr-447	793	52	the	the	DET
ftr-447	793	53	transferor	transferor	NOUN
ftr-447	793	54	for	for	ADP
ftr-447	793	55	the	the	DET
ftr-447	793	56	property	property	NOUN
ftr-447	793	57	transferred	transfer	VERB
ftr-447	793	58	.	.	PUNCT
ftr-447	794	1	1999	1999	NUM
ftr-447	794	2	]	]	PUNCT
ftr-447	794	3	florida	florida	PROPN
ftr-447	794	4	tax	tax	PROPN
ftr-447	794	5	review	review	NOUN
ftr-447	794	6	job	job	NOUN
ftr-447	794	7	protection	protection	PROPN
ftr-447	794	8	act	act	PROPN
ftr-447	794	9	's	's	PART
ftr-447	794	10	revisions	revision	NOUN
ftr-447	794	11	to	to	PART
ftr-447	794	12	section	section	NOUN
ftr-447	794	13	679	679	NUM
ftr-447	794	14	since	since	SCONJ
ftr-447	794	15	that	that	DET
ftr-447	794	16	provision	provision	NOUN
ftr-447	794	17	now	now	ADV
ftr-447	794	18	prevents	prevent	VERB
ftr-447	794	19	the	the	DET
ftr-447	794	20	application	application	NOUN
ftr-447	794	21	of	of	ADP
ftr-447	794	22	grantor	grantor	NOUN
ftr-447	794	23	trust	trust	NOUN
ftr-447	794	24	status	status	NOUN
ftr-447	794	25	for	for	ADP
ftr-447	794	26	outbound	outbound	ADJ
ftr-447	794	27	section	section	NOUN
ftr-447	794	28	402(b	402(b	PROPN
ftr-447	794	29	)	)	PUNCT
ftr-447	794	30	trusts	trust	NOUN
ftr-447	794	31	.	.	PUNCT
ftr-447	795	1	however	however	ADV
ftr-447	795	2	,	,	PUNCT
ftr-447	795	3	as	as	SCONJ
ftr-447	795	4	noted	note	VERB
ftr-447	795	5	above	above	ADV
ftr-447	795	6	in	in	ADP
ftr-447	795	7	part	part	NOUN
ftr-447	795	8	hi	hi	PROPN
ftr-447	795	9	,	,	PUNCT
ftr-447	795	10	proposed	propose	VERB
ftr-447	795	11	regulations	regulation	NOUN
ftr-447	795	12	section	section	VERB
ftr-447	795	13	1.671	1.671	NUM
ftr-447	795	14	-	-	PUNCT
ftr-447	795	15	1(h	1(h	NUM
ftr-447	795	16	)	)	PUNCT
ftr-447	795	17	contains	contain	VERB
ftr-447	795	18	an	an	DET
ftr-447	795	19	important	important	ADJ
ftr-447	795	20	exception	exception	NOUN
ftr-447	795	21	.	.	PUNCT
ftr-447	796	1	that	that	DET
ftr-447	796	2	exception	exception	NOUN
ftr-447	796	3	works	work	VERB
ftr-447	796	4	to	to	PART
ftr-447	796	5	impose	impose	VERB
ftr-447	796	6	grantor	grantor	NOUN
ftr-447	796	7	trust	trust	NOUN
ftr-447	796	8	treatment	treatment	NOUN
ftr-447	796	9	on	on	ADP
ftr-447	796	10	certain	certain	ADJ
ftr-447	796	11	"	"	PUNCT
ftr-447	796	12	overfunded	overfunded	ADJ
ftr-447	796	13	"	"	PUNCT
ftr-447	796	14	arrangements	arrangement	NOUN
ftr-447	796	15	of	of	ADP
ftr-447	796	16	certain	certain	ADJ
ftr-447	796	17	controlled	control	VERB
ftr-447	796	18	foreign	foreign	ADJ
ftr-447	796	19	corporations	corporation	NOUN
ftr-447	796	20	,	,	PUNCT
ftr-447	796	21	foreign	foreign	ADJ
ftr-447	796	22	partnerships	partnership	NOUN
ftr-447	796	23	and	and	CCONJ
ftr-447	796	24	passive	passive	ADJ
ftr-447	796	25	foreign	foreign	ADJ
ftr-447	796	26	investment	investment	NOUN
ftr-447	796	27	companies	company	NOUN
ftr-447	796	28	.	.	PUNCT
ftr-447	797	1	proposed	propose	VERB
ftr-447	797	2	regulations	regulation	NOUN
ftr-447	797	3	section	section	VERB
ftr-447	797	4	1.671	1.671	NUM
ftr-447	797	5	-	-	PUNCT
ftr-447	797	6	1(h	1(h	NUM
ftr-447	797	7	)	)	PUNCT
ftr-447	797	8	,	,	PUNCT
ftr-447	797	9	however	however	ADV
ftr-447	797	10	,	,	PUNCT
ftr-447	797	11	contains	contain	VERB
ftr-447	797	12	one	one	NUM
ftr-447	797	13	additional	additional	ADJ
ftr-447	797	14	exception	exception	NOUN
ftr-447	797	15	to	to	ADP
ftr-447	797	16	its	its	PRON
ftr-447	797	17	general	general	ADJ
ftr-447	797	18	rule	rule	NOUN
ftr-447	797	19	of	of	ADP
ftr-447	797	20	excluding	exclude	VERB
ftr-447	797	21	foreign	foreign	ADJ
ftr-447	797	22	section	section	NOUN
ftr-447	797	23	402(b	402(b	PROPN
ftr-447	797	24	)	)	PUNCT
ftr-447	797	25	arrangements	arrangement	NOUN
ftr-447	797	26	from	from	ADP
ftr-447	797	27	the	the	DET
ftr-447	797	28	grantor	grantor	NOUN
ftr-447	797	29	trust	trust	NOUN
ftr-447	797	30	rules	rule	NOUN
ftr-447	797	31	.	.	PUNCT
ftr-447	798	1	that	that	DET
ftr-447	798	2	exception	exception	NOUN
ftr-447	798	3	,	,	PUNCT
ftr-447	798	4	which	which	PRON
ftr-447	798	5	presumably	presumably	ADV
ftr-447	798	6	is	be	AUX
ftr-447	798	7	intended	intend	VERB
ftr-447	798	8	to	to	PART
ftr-447	798	9	stand	stand	VERB
ftr-447	798	10	for	for	ADP
ftr-447	798	11	the	the	DET
ftr-447	798	12	same	same	ADJ
ftr-447	798	13	anti	anti	ADJ
ftr-447	798	14	-	-	ADJ
ftr-447	798	15	abuse	abuse	ADJ
ftr-447	798	16	principles	principle	NOUN
ftr-447	798	17	as	as	ADP
ftr-447	798	18	the	the	DET
ftr-447	798	19	other	other	ADJ
ftr-447	798	20	exceptions	exception	NOUN
ftr-447	798	21	,	,	PUNCT
ftr-447	798	22	applies	apply	VERB
ftr-447	798	23	to	to	ADP
ftr-447	798	24	u.s	u.s	PROPN
ftr-447	798	25	.	.	PROPN
ftr-447	798	26	persons	person	NOUN
ftr-447	798	27	and	and	CCONJ
ftr-447	798	28	states	state	NOUN
ftr-447	798	29	as	as	SCONJ
ftr-447	798	30	follows	follow	VERB
ftr-447	798	31	:	:	PUNCT
ftr-447	798	32	if	if	SCONJ
ftr-447	798	33	a	a	DET
ftr-447	798	34	united	united	PROPN
ftr-447	798	35	states	states	PROPN
ftr-447	798	36	person	person	NOUN
ftr-447	798	37	(	(	PUNCT
ftr-447	798	38	as	as	SCONJ
ftr-447	798	39	defined	define	VERB
ftr-447	798	40	in	in	ADP
ftr-447	798	41	section	section	NOUN
ftr-447	798	42	7701(a)(30	7701(a)(30	NOUN
ftr-447	798	43	)	)	PUNCT
ftr-447	798	44	)	)	PUNCT
ftr-447	798	45	maintains	maintain	VERB
ftr-447	798	46	a	a	DET
ftr-447	798	47	deferred	defer	VERB
ftr-447	798	48	compensation	compensation	NOUN
ftr-447	798	49	plan	plan	NOUN
ftr-447	798	50	that	that	PRON
ftr-447	798	51	is	be	AUX
ftr-447	798	52	fiunded	fiunde	VERB
ftr-447	798	53	through	through	ADP
ftr-447	798	54	a	a	DET
ftr-447	798	55	foreign	foreign	ADJ
ftr-447	798	56	employees	employee	NOUN
ftr-447	798	57	'	'	PART
ftr-447	798	58	trust	trust	NOUN
ftr-447	798	59	,	,	PUNCT
ftr-447	798	60	then	then	ADV
ftr-447	798	61	,	,	PUNCT
ftr-447	798	62	with	with	ADP
ftr-447	798	63	respect	respect	NOUN
ftr-447	798	64	to	to	ADP
ftr-447	798	65	the	the	DET
ftr-447	798	66	u.s	u.s	PROPN
ftr-447	798	67	.	.	PROPN
ftr-447	798	68	person	person	PROPN
ftr-447	798	69	,	,	PUNCT
ftr-447	798	70	the	the	DET
ftr-447	798	71	provisions	provision	NOUN
ftr-447	798	72	of	of	ADP
ftr-447	798	73	subpart	subpart	NOUN
ftr-447	798	74	e	e	NOUN
ftr-447	798	75	apply	apply	VERB
ftr-447	798	76	to	to	ADP
ftr-447	798	77	the	the	DET
ftr-447	798	78	portion	portion	NOUN
ftr-447	798	79	of	of	ADP
ftr-447	798	80	the	the	DET
ftr-447	798	81	trust	trust	NOUN
ftr-447	798	82	that	that	PRON
ftr-447	798	83	is	be	AUX
ftr-447	798	84	the	the	DET
ftr-447	798	85	fractional	fractional	ADJ
ftr-447	798	86	interest	interest	NOUN
ftr-447	798	87	that	that	PRON
ftr-447	798	88	is	be	AUX
ftr-447	798	89	described	describe	VERB
ftr-447	798	90	in	in	ADP
ftr-447	798	91	paragraph	paragraph	NOUN
ftr-447	798	92	(	(	PUNCT
ftr-447	798	93	h)(3	h)(3	NUM
ftr-447	798	94	)	)	PUNCT
ftr-447	798	95	of	of	ADP
ftr-447	798	96	this	this	DET
ftr-447	798	97	section	section	NOUN
ftr-447	798	98	.	.	PUNCT
ftr-447	799	1	95	95	NUM
ftr-447	799	2	again	again	ADV
ftr-447	799	3	,	,	PUNCT
ftr-447	799	4	"	"	PUNCT
ftr-447	799	5	[	[	X
ftr-447	799	6	a	a	X
ftr-447	799	7	]	]	X
ftr-447	799	8	foreign	foreign	ADJ
ftr-447	799	9	employees	employee	NOUN
ftr-447	799	10	'	'	PART
ftr-447	799	11	trust	trust	NOUN
ftr-447	799	12	is	be	AUX
ftr-447	799	13	a	a	DET
ftr-447	799	14	nonexempt	nonexempt	ADJ
ftr-447	799	15	employees	employee	NOUN
ftr-447	799	16	'	'	PART
ftr-447	799	17	trust	trust	NOUN
ftr-447	799	18	described	describe	VERB
ftr-447	799	19	in	in	ADP
ftr-447	799	20	section	section	NOUN
ftr-447	799	21	402(b	402(b	PROPN
ftr-447	799	22	)	)	PUNCT
ftr-447	799	23	that	that	PRON
ftr-447	799	24	is	be	AUX
ftr-447	799	25	part	part	NOUN
ftr-447	799	26	of	of	ADP
ftr-447	799	27	a	a	DET
ftr-447	799	28	deferred	defer	VERB
ftr-447	799	29	compensation	compensation	NOUN
ftr-447	799	30	plan	plan	NOUN
ftr-447	799	31	,	,	PUNCT
ftr-447	799	32	and	and	CCONJ
ftr-447	799	33	that	that	PRON
ftr-447	799	34	is	be	AUX
ftr-447	799	35	a	a	DET
ftr-447	799	36	foreign	foreign	ADJ
ftr-447	799	37	trust	trust	NOUN
ftr-447	799	38	within	within	ADP
ftr-447	799	39	the	the	DET
ftr-447	799	40	meaning	meaning	NOUN
ftr-447	799	41	of	of	ADP
ftr-447	799	42	section	section	NOUN
ftr-447	799	43	7701(a)(31	7701(a)(31	NUM
ftr-447	799	44	)	)	PUNCT
ftr-447	799	45	.	.	PUNCT
ftr-447	799	46	'	'	PUNCT
ftr-447	800	1	'	'	PUNCT
ftr-447	800	2	"	"	PUNCT
ftr-447	800	3	this	this	DET
ftr-447	800	4	exception	exception	NOUN
ftr-447	800	5	,	,	PUNCT
ftr-447	800	6	then	then	ADV
ftr-447	800	7	,	,	PUNCT
ftr-447	800	8	requires	require	VERB
ftr-447	800	9	foreign	foreign	ADJ
ftr-447	800	10	trusts	trust	NOUN
ftr-447	800	11	with	with	ADP
ftr-447	800	12	u.s	u.s	PROPN
ftr-447	800	13	.	.	PROPN
ftr-447	800	14	grantors	grantor	NOUN
ftr-447	800	15	to	to	PART
ftr-447	800	16	become	become	VERB
ftr-447	800	17	subject	subject	ADJ
ftr-447	800	18	to	to	ADP
ftr-447	800	19	the	the	DET
ftr-447	800	20	grantor	grantor	NOUN
ftr-447	800	21	trust	trust	NOUN
ftr-447	800	22	rules	rule	VERB
ftr-447	800	23	with	with	ADP
ftr-447	800	24	respect	respect	NOUN
ftr-447	800	25	to	to	ADP
ftr-447	800	26	the	the	DET
ftr-447	800	27	"	"	PUNCT
ftr-447	800	28	fractional	fractional	ADJ
ftr-447	800	29	amount	amount	NOUN
ftr-447	800	30	.	.	PUNCT
ftr-447	800	31	"	"	PUNCT
ftr-447	801	1	as	as	SCONJ
ftr-447	801	2	discussed	discuss	VERB
ftr-447	801	3	in	in	ADP
ftr-447	801	4	part	part	NOUN
ftr-447	801	5	el	el	PROPN
ftr-447	801	6	,	,	PUNCT
ftr-447	801	7	proposed	propose	VERB
ftr-447	801	8	regulations	regulation	NOUN
ftr-447	801	9	section	section	VERB
ftr-447	801	10	1.671	1.671	NUM
ftr-447	801	11	-	-	SYM
ftr-447	801	12	1	1	NUM
ftr-447	801	13	(	(	PUNCT
ftr-447	801	14	h)(3	h)(3	X
ftr-447	801	15	)	)	PUNCT
ftr-447	801	16	generally	generally	ADV
ftr-447	801	17	requires	require	VERB
ftr-447	801	18	that	that	SCONJ
ftr-447	801	19	the	the	DET
ftr-447	801	20	amount	amount	NOUN
ftr-447	801	21	of	of	ADP
ftr-447	801	22	the	the	DET
ftr-447	801	23	foreign	foreign	ADJ
ftr-447	801	24	employees	employee	NOUN
ftr-447	801	25	'	'	PART
ftr-447	801	26	trust	trust	NOUN
ftr-447	801	27	with	with	ADP
ftr-447	801	28	respect	respect	NOUN
ftr-447	801	29	to	to	ADP
ftr-447	801	30	which	which	PRON
ftr-447	801	31	the	the	DET
ftr-447	801	32	affected	affected	ADJ
ftr-447	801	33	employer	employer	NOUN
ftr-447	801	34	is	be	AUX
ftr-447	801	35	treated	treat	VERB
ftr-447	801	36	as	as	SCONJ
ftr-447	801	37	owner	owner	NOUN
ftr-447	801	38	be	be	AUX
ftr-447	801	39	equal	equal	ADJ
ftr-447	801	40	to	to	ADP
ftr-447	801	41	an	an	DET
ftr-447	801	42	undivided	undivided	ADJ
ftr-447	801	43	fractional	fractional	ADJ
ftr-447	801	44	interest	interest	NOUN
ftr-447	801	45	in	in	ADP
ftr-447	801	46	the	the	DET
ftr-447	801	47	trust	trust	NOUN
ftr-447	801	48	's	's	PART
ftr-447	801	49	assets	asset	NOUN
ftr-447	801	50	.	.	PUNCT
ftr-447	802	1	the	the	DET
ftr-447	802	2	fraction	fraction	NOUN
ftr-447	802	3	consists	consist	VERB
ftr-447	802	4	of	of	ADP
ftr-447	802	5	the	the	DET
ftr-447	802	6	"	"	PUNCT
ftr-447	802	7	relevant	relevant	ADJ
ftr-447	802	8	amount	amount	NOUN
ftr-447	802	9	"	"	PUNCT
ftr-447	802	10	(	(	PUNCT
ftr-447	802	11	the	the	DET
ftr-447	802	12	excess	excess	NOUN
ftr-447	802	13	of	of	ADP
ftr-447	802	14	the	the	DET
ftr-447	802	15	fair	fair	ADJ
ftr-447	802	16	market	market	NOUN
ftr-447	802	17	value	value	NOUN
ftr-447	802	18	of	of	ADP
ftr-447	802	19	the	the	DET
ftr-447	802	20	trust	trust	NOUN
ftr-447	802	21	assets	asset	NOUN
ftr-447	802	22	over	over	ADP
ftr-447	802	23	the	the	DET
ftr-447	802	24	accrued	accrue	VERB
ftr-447	802	25	liability	liability	NOUN
ftr-447	802	26	using	use	VERB
ftr-447	802	27	a	a	DET
ftr-447	802	28	projected	project	VERB
ftr-447	802	29	unit	unit	NOUN
ftr-447	802	30	credit	credit	NOUN
ftr-447	802	31	funding	funding	NOUN
ftr-447	802	32	method	method	NOUN
ftr-447	802	33	taking	take	VERB
ftr-447	802	34	into	into	ADP
ftr-447	802	35	account	account	NOUN
ftr-447	802	36	only	only	ADV
ftr-447	802	37	liabilities	liability	NOUN
ftr-447	802	38	relating	relate	VERB
ftr-447	802	39	to	to	ADP
ftr-447	802	40	services	service	NOUN
ftr-447	802	41	performed	perform	VERB
ftr-447	802	42	for	for	ADP
ftr-447	802	43	the	the	DET
ftr-447	802	44	employer	employer	NOUN
ftr-447	802	45	or	or	CCONJ
ftr-447	802	46	a	a	DET
ftr-447	802	47	predecessor	predecessor	NOUN
ftr-447	802	48	employer	employer	NOUN
ftr-447	802	49	)	)	PUNCT
ftr-447	802	50	for	for	ADP
ftr-447	802	51	the	the	DET
ftr-447	802	52	employer	employer	NOUN
ftr-447	802	53	's	's	PART
ftr-447	802	54	taxable	taxable	ADJ
ftr-447	802	55	year	year	NOUN
ftr-447	802	56	.	.	PUNCT
ftr-447	803	1	this	this	DET
ftr-447	803	2	exception	exception	NOUN
ftr-447	803	3	,	,	PUNCT
ftr-447	803	4	therefore	therefore	ADV
ftr-447	803	5	,	,	PUNCT
ftr-447	803	6	may	may	AUX
ftr-447	803	7	appear	appear	VERB
ftr-447	803	8	at	at	ADP
ftr-447	803	9	odds	odd	NOUN
ftr-447	803	10	with	with	ADP
ftr-447	803	11	the	the	DET
ftr-447	803	12	statutory	statutory	ADJ
ftr-447	803	13	revisions	revision	NOUN
ftr-447	803	14	made	make	VERB
ftr-447	803	15	to	to	PART
ftr-447	803	16	section	section	VERB
ftr-447	803	17	679	679	NUM
ftr-447	803	18	.	.	PUNCT
ftr-447	804	1	the	the	DET
ftr-447	804	2	exception	exception	NOUN
ftr-447	804	3	in	in	ADP
ftr-447	804	4	proposed	propose	VERB
ftr-447	804	5	regulations	regulation	NOUN
ftr-447	804	6	section	section	NOUN
ftr-447	804	7	1.671	1.671	NUM
ftr-447	804	8	-	-	SYM
ftr-447	804	9	1	1	NUM
ftr-447	804	10	is	be	AUX
ftr-447	804	11	particularly	particularly	ADV
ftr-447	804	12	curious	curious	ADJ
ftr-447	804	13	because	because	SCONJ
ftr-447	804	14	the	the	DET
ftr-447	804	15	preamble	preamble	NOUN
ftr-447	804	16	does	do	AUX
ftr-447	804	17	not	not	PART
ftr-447	804	18	make	make	VERB
ftr-447	804	19	particular	particular	ADJ
ftr-447	804	20	reference	reference	NOUN
ftr-447	804	21	to	to	ADP
ftr-447	804	22	the	the	DET
ftr-447	804	23	case	case	NOUN
ftr-447	804	24	of	of	ADP
ftr-447	804	25	a	a	DET
ftr-447	804	26	u.s	u.s	PROPN
ftr-447	804	27	.	.	PROPN
ftr-447	804	28	grantor	grantor	NOUN
ftr-447	804	29	and	and	CCONJ
ftr-447	804	30	instead	instead	ADV
ftr-447	804	31	notes	note	VERB
ftr-447	804	32	only	only	ADV
ftr-447	804	33	that	that	PRON
ftr-447	804	34	:	:	PUNCT
ftr-447	804	35	95	95	NUM
ftr-447	804	36	.	.	PUNCT
ftr-447	805	1	prop	prop	NOUN
ftr-447	805	2	.	.	PUNCT
ftr-447	805	3	regs	regs	PROPN
ftr-447	805	4	.	.	PUNCT
ftr-447	806	1	§	§	PROPN
ftr-447	806	2	1.671	1.671	NUM
ftr-447	806	3	-	-	SYM
ftr-447	806	4	1(h)(1)(ii	1(h)(1)(ii	NUM
ftr-447	806	5	)	)	PUNCT
ftr-447	806	6	(	(	PUNCT
ftr-447	806	7	emphasis	emphasis	NOUN
ftr-447	806	8	added	add	VERB
ftr-447	806	9	)	)	PUNCT
ftr-447	806	10	.	.	PUNCT
ftr-447	807	1	96	96	NUM
ftr-447	807	2	.	.	PUNCT
ftr-447	807	3	prop	prop	NOUN
ftr-447	807	4	.	.	PUNCT
ftr-447	807	5	regs	regs	PROPN
ftr-447	807	6	.	.	PUNCT
ftr-447	808	1	§	§	PROPN
ftr-447	808	2	1.671	1.671	NUM
ftr-447	808	3	-	-	PUNCT
ftr-447	808	4	1(h)(2	1(h)(2	NUM
ftr-447	808	5	)	)	PUNCT
ftr-447	808	6	(	(	PUNCT
ftr-447	808	7	emphasis	emphasis	NOUN
ftr-447	808	8	added	add	VERB
ftr-447	808	9	)	)	PUNCT
ftr-447	808	10	.	.	PUNCT
ftr-447	809	1	[	[	X
ftr-447	809	2	vol	vol	NOUN
ftr-447	809	3	4:6	4:6	NUM
ftr-447	809	4	recent	recent	ADJ
ftr-447	809	5	changes	change	NOUN
ftr-447	809	6	for	for	ADP
ftr-447	809	7	foreign	foreign	ADJ
ftr-447	809	8	compensatory	compensatory	ADJ
ftr-447	809	9	trusts	trust	NOUN
ftr-447	809	10	under	under	ADP
ftr-447	809	11	these	these	DET
ftr-447	809	12	proposed	propose	VERB
ftr-447	809	13	regulations	regulation	NOUN
ftr-447	809	14	,	,	PUNCT
ftr-447	809	15	the	the	DET
ftr-447	809	16	grantor	grantor	NOUN
ftr-447	809	17	trust	trust	NOUN
ftr-447	809	18	rules	rule	NOUN
ftr-447	809	19	of	of	ADP
ftr-447	809	20	subpart	subpart	NOUN
ftr-447	809	21	e	e	NOUN
ftr-447	809	22	do	do	AUX
ftr-447	809	23	not	not	PART
ftr-447	809	24	apply	apply	VERB
ftr-447	809	25	to	to	ADP
ftr-447	809	26	a	a	DET
ftr-447	809	27	foreign	foreign	ADJ
ftr-447	809	28	employees	employee	NOUN
ftr-447	809	29	'	'	PART
ftr-447	809	30	trust	trust	NOUN
ftr-447	809	31	with	with	ADP
ftr-447	809	32	respect	respect	NOUN
ftr-447	809	33	to	to	ADP
ftr-447	809	34	a	a	DET
ftr-447	809	35	foreign	foreign	ADJ
ftr-447	809	36	employer	employer	NOUN
ftr-447	809	37	other	other	ADJ
ftr-447	809	38	titan	titan	NOUN
ftr-447	809	39	a	a	DET
ftr-447	809	40	cfc	cfc	NOUN
ftr-447	809	41	or	or	CCONJ
ftr-447	809	42	a	a	DET
ftr-447	809	43	u.s.-related	u.s.-related	ADJ
ftr-447	809	44	foreign	foreign	ADJ
ftr-447	809	45	partnership	partnership	NOUN
ftr-447	809	46	,	,	PUNCT
ftr-447	809	47	except	except	SCONJ
ftr-447	809	48	for	for	ADP
ftr-447	809	49	cases	case	NOUN
ftr-447	809	50	in	in	ADP
ftr-447	809	51	which	which	PRON
ftr-447	809	52	assets	asset	NOUN
ftr-447	809	53	are	be	AUX
ftr-447	809	54	transferred	transfer	VERB
ftr-447	809	55	to	to	ADP
ftr-447	809	56	a	a	DET
ftr-447	809	57	foreign	foreign	ADJ
ftr-447	809	58	employees	employee	NOUN
ftr-447	809	59	'	'	PART
ftr-447	809	60	trust	trust	NOUN
ftr-447	809	61	with	with	ADP
ftr-447	809	62	a	a	DET
ftr-447	809	63	principal	principal	ADJ
ftr-447	809	64	purpose	purpose	NOUN
ftr-447	809	65	of	of	ADP
ftr-447	809	66	avoiding	avoid	VERB
ftr-447	809	67	the	the	DET
ftr-447	809	68	pfic	pfic	NOUN
ftr-447	809	69	rules	rule	NOUN
ftr-447	809	70	.	.	PUNCT
ftr-447	809	71	'	'	PUNCT
ftr-447	810	1	because	because	SCONJ
ftr-447	810	2	section	section	NOUN
ftr-447	810	3	679	679	NUM
ftr-447	810	4	is	be	AUX
ftr-447	810	5	the	the	DET
ftr-447	810	6	only	only	ADJ
ftr-447	810	7	statutory	statutory	ADJ
ftr-447	810	8	provision	provision	NOUN
ftr-447	810	9	that	that	PRON
ftr-447	810	10	explicitly	explicitly	ADV
ftr-447	810	11	applies	apply	VERB
ftr-447	810	12	to	to	ADP
ftr-447	810	13	foreign	foreign	ADJ
ftr-447	810	14	grantor	grantor	NOUN
ftr-447	810	15	trusts	trust	NOUN
ftr-447	810	16	(	(	PUNCT
ftr-447	810	17	other	other	ADJ
ftr-447	810	18	than	than	ADP
ftr-447	810	19	section	section	NOUN
ftr-447	810	20	672(f	672(f	NUM
ftr-447	810	21	)	)	PUNCT
ftr-447	810	22	)	)	PUNCT
ftr-447	810	23	,	,	PUNCT
ftr-447	810	24	and	and	CCONJ
ftr-447	810	25	because	because	SCONJ
ftr-447	810	26	congress	congress	PROPN
ftr-447	810	27	specifically	specifically	ADV
ftr-447	810	28	excluded	exclude	VERB
ftr-447	810	29	section	section	NOUN
ftr-447	810	30	402(b	402(b	PROPN
ftr-447	810	31	)	)	PUNCT
ftr-447	810	32	arrangements	arrangement	NOUN
ftr-447	810	33	from	from	ADP
ftr-447	810	34	the	the	DET
ftr-447	810	35	application	application	NOUN
ftr-447	810	36	of	of	ADP
ftr-447	810	37	section	section	NOUN
ftr-447	810	38	679	679	NUM
ftr-447	810	39	,	,	PUNCT
ftr-447	810	40	one	one	PRON
ftr-447	810	41	could	could	AUX
ftr-447	810	42	read	read	VERB
ftr-447	810	43	all	all	PRON
ftr-447	810	44	of	of	ADP
ftr-447	810	45	the	the	DET
ftr-447	810	46	provisions	provision	NOUN
ftr-447	810	47	taken	take	VERB
ftr-447	810	48	in	in	ADP
ftr-447	810	49	their	their	PRON
ftr-447	810	50	entirety	entirety	NOUN
ftr-447	810	51	to	to	PART
ftr-447	810	52	mean	mean	VERB
ftr-447	810	53	that	that	SCONJ
ftr-447	810	54	congress	congress	PROPN
ftr-447	810	55	did	do	AUX
ftr-447	810	56	not	not	PART
ftr-447	810	57	intend	intend	VERB
ftr-447	810	58	for	for	SCONJ
ftr-447	810	59	the	the	DET
ftr-447	810	60	grantor	grantor	NOUN
ftr-447	810	61	trust	trust	NOUN
ftr-447	810	62	rules	rule	VERB
ftr-447	810	63	to	to	PART
ftr-447	810	64	apply	apply	VERB
ftr-447	810	65	to	to	ADP
ftr-447	810	66	foreign	foreign	ADJ
ftr-447	810	67	nonexempt	nonexempt	NOUN
ftr-447	810	68	employees	employee	NOUN
ftr-447	810	69	'	'	PART
ftr-447	810	70	trusts	trust	NOUN
ftr-447	810	71	at	at	ADV
ftr-447	810	72	all	all	ADV
ftr-447	810	73	.	.	PUNCT
ftr-447	811	1	such	such	DET
ftr-447	811	2	an	an	DET
ftr-447	811	3	interpretation	interpretation	NOUN
ftr-447	811	4	would	would	AUX
ftr-447	811	5	still	still	ADV
ftr-447	811	6	appear	appear	VERB
ftr-447	811	7	to	to	PART
ftr-447	811	8	remain	remain	VERB
ftr-447	811	9	consistent	consistent	ADJ
ftr-447	811	10	with	with	ADP
ftr-447	811	11	the	the	DET
ftr-447	811	12	current	current	ADJ
ftr-447	811	13	tax	tax	NOUN
ftr-447	811	14	treatment	treatment	NOUN
ftr-447	811	15	of	of	ADP
ftr-447	811	16	rabbi	rabbi	ADJ
ftr-447	811	17	trusts	trust	NOUN
ftr-447	811	18	since	since	SCONJ
ftr-447	811	19	rabbi	rabbi	ADJ
ftr-447	811	20	trusts	trust	NOUN
ftr-447	811	21	(	(	PUNCT
ftr-447	811	22	not	not	PART
ftr-447	811	23	being	be	AUX
ftr-447	811	24	foreign	foreign	ADJ
ftr-447	811	25	nonexempt	nonexempt	ADJ
ftr-447	811	26	employees	employee	NOUN
ftr-447	811	27	'	'	PART
ftr-447	811	28	trusts	trust	NOUN
ftr-447	811	29	)	)	PUNCT
ftr-447	811	30	would	would	AUX
ftr-447	811	31	otherwise	otherwise	ADV
ftr-447	811	32	be	be	AUX
ftr-447	811	33	treated	treat	VERB
ftr-447	811	34	as	as	ADP
ftr-447	811	35	a	a	DET
ftr-447	811	36	grantor	grantor	NOUN
ftr-447	811	37	trust	trust	NOUN
ftr-447	811	38	by	by	ADP
ftr-447	811	39	virtue	virtue	NOUN
ftr-447	811	40	of	of	ADP
ftr-447	811	41	the	the	DET
ftr-447	811	42	powers	power	NOUN
ftr-447	811	43	it	it	PRON
ftr-447	811	44	retains	retain	VERB
ftr-447	811	45	under	under	ADP
ftr-447	811	46	section	section	NOUN
ftr-447	811	47	677	677	NUM
ftr-447	811	48	.	.	PUNCT
ftr-447	812	1	similar	similar	ADJ
ftr-447	812	2	interpretative	interpretative	ADJ
ftr-447	812	3	concerns	concern	NOUN
ftr-447	812	4	may	may	AUX
ftr-447	812	5	arise	arise	VERB
ftr-447	812	6	with	with	ADP
ftr-447	812	7	respect	respect	NOUN
ftr-447	812	8	to	to	ADP
ftr-447	812	9	overfunded	overfunded	ADJ
ftr-447	812	10	section	section	NOUN
ftr-447	812	11	404a	404a	PROPN
ftr-447	812	12	arrangements	arrangement	NOUN
ftr-447	812	13	in	in	ADP
ftr-447	812	14	light	light	NOUN
ftr-447	812	15	of	of	ADP
ftr-447	812	16	their	their	PRON
ftr-447	812	17	specific	specific	ADJ
ftr-447	812	18	exclusion	exclusion	NOUN
ftr-447	812	19	under	under	ADP
ftr-447	812	20	section	section	NOUN
ftr-447	812	21	679	679	NUM
ftr-447	812	22	.	.	PUNCT
ftr-447	813	1	alternatively	alternatively	ADV
ftr-447	813	2	,	,	PUNCT
ftr-447	813	3	read	read	VERB
ftr-447	813	4	literally	literally	ADV
ftr-447	813	5	,	,	PUNCT
ftr-447	813	6	section	section	NOUN
ftr-447	813	7	679(a	679(a	PROPN
ftr-447	813	8	)	)	PUNCT
ftr-447	813	9	does	do	AUX
ftr-447	813	10	not	not	PART
ftr-447	813	11	itself	itself	PRON
ftr-447	813	12	provide	provide	VERB
ftr-447	813	13	that	that	SCONJ
ftr-447	813	14	the	the	DET
ftr-447	813	15	u.s	u.s	PROPN
ftr-447	813	16	.	.	PROPN
ftr-447	813	17	sponsor	sponsor	NOUN
ftr-447	813	18	of	of	ADP
ftr-447	813	19	a	a	DET
ftr-447	813	20	foreign	foreign	ADJ
ftr-447	813	21	section	section	NOUN
ftr-447	813	22	402(b	402(b	PROPN
ftr-447	813	23	)	)	PUNCT
ftr-447	813	24	arrangement	arrangement	NOUN
ftr-447	813	25	with	with	ADP
ftr-447	813	26	u.s	u.s	PROPN
ftr-447	813	27	.	.	PROPN
ftr-447	813	28	beneficiaries	beneficiary	NOUN
ftr-447	813	29	will	will	AUX
ftr-447	813	30	never	never	ADV
ftr-447	813	31	be	be	AUX
ftr-447	813	32	treated	treat	VERB
ftr-447	813	33	as	as	ADP
ftr-447	813	34	a	a	DET
ftr-447	813	35	grantor	grantor	NOUN
ftr-447	813	36	.	.	PUNCT
ftr-447	814	1	instead	instead	ADV
ftr-447	814	2	,	,	PUNCT
ftr-447	814	3	one	one	PRON
ftr-447	814	4	could	could	AUX
ftr-447	814	5	read	read	VERB
ftr-447	814	6	section	section	NOUN
ftr-447	814	7	679	679	NUM
ftr-447	814	8	merely	merely	ADV
ftr-447	814	9	as	as	ADP
ftr-447	814	10	providing	provide	VERB
ftr-447	814	11	one	one	NUM
ftr-447	814	12	mechanism	mechanism	NOUN
ftr-447	814	13	by	by	ADP
ftr-447	814	14	which	which	PRON
ftr-447	814	15	a	a	DET
ftr-447	814	16	u.s	u.s	PROPN
ftr-447	814	17	.	.	PROPN
ftr-447	814	18	sponsor	sponsor	NOUN
ftr-447	814	19	of	of	ADP
ftr-447	814	20	a	a	DET
ftr-447	814	21	nonsection	nonsection	NOUN
ftr-447	814	22	402(b	402(b	NOUN
ftr-447	814	23	)	)	PUNCT
ftr-447	814	24	arrangement	arrangement	NOUN
ftr-447	814	25	would	would	AUX
ftr-447	814	26	be	be	AUX
ftr-447	814	27	treated	treat	VERB
ftr-447	814	28	as	as	ADP
ftr-447	814	29	an	an	DET
ftr-447	814	30	owner	owner	NOUN
ftr-447	814	31	under	under	ADP
ftr-447	814	32	the	the	DET
ftr-447	814	33	grantor	grantor	NOUN
ftr-447	814	34	trust	trust	NOUN
ftr-447	814	35	rules	rule	NOUN
ftr-447	814	36	.	.	PUNCT
ftr-447	815	1	in	in	ADP
ftr-447	815	2	that	that	DET
ftr-447	815	3	case	case	NOUN
ftr-447	815	4	,	,	PUNCT
ftr-447	815	5	the	the	DET
ftr-447	815	6	authority	authority	NOUN
ftr-447	815	7	promulgated	promulgate	VERB
ftr-447	815	8	by	by	ADP
ftr-447	815	9	proposed	propose	VERB
ftr-447	815	10	regulations	regulation	NOUN
ftr-447	815	11	section	section	NOUN
ftr-447	815	12	1.671	1.671	NUM
ftr-447	815	13	-	-	PUNCT
ftr-447	815	14	1(h	1(h	NUM
ftr-447	815	15	)	)	PUNCT
ftr-447	815	16	could	could	AUX
ftr-447	815	17	work	work	VERB
ftr-447	815	18	to	to	PART
ftr-447	815	19	independently	independently	ADV
ftr-447	815	20	permit	permit	VERB
ftr-447	815	21	overfunded	overfunded	ADJ
ftr-447	815	22	portions	portion	NOUN
ftr-447	815	23	of	of	ADP
ftr-447	815	24	foreign	foreign	ADJ
ftr-447	815	25	secular	secular	ADJ
ftr-447	815	26	trust	trust	NOUN
ftr-447	815	27	arrangements	arrangement	NOUN
ftr-447	815	28	with	with	ADP
ftr-447	815	29	u.s	u.s	PROPN
ftr-447	815	30	.	.	PROPN
ftr-447	815	31	sponsors	sponsor	NOUN
ftr-447	815	32	to	to	PART
ftr-447	815	33	be	be	AUX
ftr-447	815	34	taxed	tax	VERB
ftr-447	815	35	under	under	ADP
ftr-447	815	36	the	the	DET
ftr-447	815	37	grantor	grantor	NOUN
ftr-447	815	38	trust	trust	NOUN
ftr-447	815	39	rules	rule	NOUN
ftr-447	815	40	.	.	PUNCT
ftr-447	816	1	under	under	ADP
ftr-447	816	2	any	any	DET
ftr-447	816	3	reading	reading	NOUN
ftr-447	816	4	,	,	PUNCT
ftr-447	816	5	the	the	DET
ftr-447	816	6	proposed	propose	VERB
ftr-447	816	7	regulations	regulation	NOUN
ftr-447	816	8	do	do	AUX
ftr-447	816	9	not	not	PART
ftr-447	816	10	appear	appear	VERB
ftr-447	816	11	directly	directly	ADV
ftr-447	816	12	in	in	ADP
ftr-447	816	13	conflict	conflict	NOUN
ftr-447	816	14	with	with	ADP
ftr-447	816	15	section	section	NOUN
ftr-447	816	16	679	679	NUM
ftr-447	816	17	concerning	concern	VERB
ftr-447	816	18	u.s	u.s	PROPN
ftr-447	816	19	.	.	PROPN
ftr-447	816	20	sponsored	sponsor	VERB
ftr-447	816	21	foreign	foreign	ADJ
ftr-447	816	22	arrangements	arrangement	NOUN
ftr-447	816	23	which	which	PRON
ftr-447	816	24	do	do	AUX
ftr-447	816	25	not	not	PART
ftr-447	816	26	benefit	benefit	VERB
ftr-447	816	27	u.s	u.s	PROPN
ftr-447	816	28	.	.	PROPN
ftr-447	816	29	persons	person	NOUN
ftr-447	816	30	since	since	SCONJ
ftr-447	816	31	section	section	NOUN
ftr-447	816	32	679	679	NUM
ftr-447	816	33	does	do	AUX
ftr-447	816	34	not	not	PART
ftr-447	816	35	apply	apply	VERB
ftr-447	816	36	to	to	ADP
ftr-447	816	37	those	those	DET
ftr-447	816	38	arrangements	arrangement	NOUN
ftr-447	816	39	.	.	PUNCT
ftr-447	817	1	given	give	VERB
ftr-447	817	2	the	the	DET
ftr-447	817	3	service	service	NOUN
ftr-447	817	4	's	's	PART
ftr-447	817	5	position	position	NOUN
ftr-447	817	6	that	that	SCONJ
ftr-447	817	7	,	,	PUNCT
ftr-447	817	8	absent	absent	ADJ
ftr-447	817	9	the	the	DET
ftr-447	817	10	overfunding	overfunding	NOUN
ftr-447	817	11	rules	rule	NOUN
ftr-447	817	12	,	,	PUNCT
ftr-447	817	13	grantor	grantor	NOUN
ftr-447	817	14	compensatory	compensatory	NOUN
ftr-447	817	15	trusts	trust	NOUN
ftr-447	817	16	can	can	AUX
ftr-447	817	17	not	not	PART
ftr-447	817	18	exist	exist	VERB
ftr-447	817	19	without	without	ADP
ftr-447	817	20	there	there	PRON
ftr-447	817	21	being	be	AUX
ftr-447	817	22	a	a	DET
ftr-447	817	23	rabbi	rabbi	ADJ
ftr-447	817	24	trust	trust	NOUN
ftr-447	817	25	,	,	PUNCT
ftr-447	817	26	one	one	PRON
ftr-447	817	27	might	might	AUX
ftr-447	817	28	question	question	VERB
ftr-447	817	29	under	under	ADP
ftr-447	817	30	the	the	DET
ftr-447	817	31	above	above	ADJ
ftr-447	817	32	analysis	analysis	NOUN
ftr-447	817	33	how	how	SCONJ
ftr-447	817	34	section	section	NOUN
ftr-447	817	35	679	679	NUM
ftr-447	817	36	might	might	AUX
ftr-447	817	37	otherwise	otherwise	ADV
ftr-447	817	38	have	have	VERB
ftr-447	817	39	any	any	DET
ftr-447	817	40	bite	bite	NOUN
ftr-447	817	41	to	to	ADP
ftr-447	817	42	outbound	outbound	ADJ
ftr-447	817	43	compensatory	compensatory	ADJ
ftr-447	817	44	arrangements	arrangement	NOUN
ftr-447	817	45	.	.	PUNCT
ftr-447	818	1	however	however	ADV
ftr-447	818	2	,	,	PUNCT
ftr-447	818	3	the	the	DET
ftr-447	818	4	conclusion	conclusion	NOUN
ftr-447	818	5	that	that	SCONJ
ftr-447	818	6	both	both	DET
ftr-447	818	7	section	section	NOUN
ftr-447	818	8	679	679	NUM
ftr-447	818	9	and	and	CCONJ
ftr-447	818	10	the	the	DET
ftr-447	818	11	proposed	propose	VERB
ftr-447	818	12	regulations	regulation	NOUN
ftr-447	818	13	under	under	ADP
ftr-447	818	14	section	section	NOUN
ftr-447	818	15	671	671	NUM
ftr-447	818	16	work	work	NOUN
ftr-447	818	17	independently	independently	ADV
ftr-447	818	18	could	could	AUX
ftr-447	818	19	be	be	AUX
ftr-447	818	20	consistent	consistent	ADJ
ftr-447	818	21	with	with	ADP
ftr-447	818	22	the	the	DET
ftr-447	818	23	potential	potential	ADJ
ftr-447	818	24	purpose	purpose	NOUN
ftr-447	818	25	behind	behind	ADP
ftr-447	818	26	the	the	DET
ftr-447	818	27	small	small	ADJ
ftr-447	818	28	business	business	NOUN
ftr-447	818	29	job	job	NOUN
ftr-447	818	30	protection	protection	PROPN
ftr-447	818	31	act	act	PROPN
ftr-447	818	32	's	's	PART
ftr-447	818	33	revisions	revision	NOUN
ftr-447	818	34	to	to	PART
ftr-447	818	35	section	section	VERB
ftr-447	818	36	679	679	NUM
ftr-447	818	37	in	in	ADP
ftr-447	818	38	the	the	DET
ftr-447	818	39	compensatory	compensatory	ADJ
ftr-447	818	40	arena	arena	NOUN
ftr-447	818	41	,	,	PUNCT
ftr-447	818	42	which	which	PRON
ftr-447	818	43	may	may	AUX
ftr-447	818	44	have	have	AUX
ftr-447	818	45	added	add	VERB
ftr-447	818	46	the	the	DET
ftr-447	818	47	reference	reference	NOUN
ftr-447	818	48	to	to	PART
ftr-447	818	49	section	section	NOUN
ftr-447	818	50	402(b	402(b	PROPN
ftr-447	818	51	)	)	PUNCT
ftr-447	818	52	merely	merely	ADV
ftr-447	818	53	to	to	PART
ftr-447	818	54	clarify	clarify	VERB
ftr-447	818	55	that	that	SCONJ
ftr-447	818	56	foreign	foreign	ADJ
ftr-447	818	57	rabbi	rabbi	ADJ
ftr-447	818	58	trusts	trust	NOUN
ftr-447	818	59	were	be	AUX
ftr-447	818	60	not	not	PART
ftr-447	818	61	intended	intend	VERB
ftr-447	818	62	to	to	PART
ftr-447	818	63	be	be	AUX
ftr-447	818	64	excluded	exclude	VERB
ftr-447	818	65	97	97	NUM
ftr-447	818	66	.	.	PUNCT
ftr-447	818	67	61	61	NUM
ftr-447	818	68	fed	fed	PROPN
ftr-447	818	69	.	.	PUNCT
ftr-447	819	1	reg	reg	PROPN
ftr-447	819	2	.	.	PUNCT
ftr-447	820	1	50778	50778	NUM
ftr-447	820	2	,	,	PUNCT
ftr-447	820	3	50781	50781	NUM
ftr-447	820	4	(	(	PUNCT
ftr-447	820	5	1996	1996	NUM
ftr-447	820	6	)	)	PUNCT
ftr-447	820	7	(	(	PUNCT
ftr-447	820	8	emphasis	emphasis	NOUN
ftr-447	820	9	added	add	VERB
ftr-447	820	10	)	)	PUNCT
ftr-447	820	11	.	.	PUNCT
ftr-447	821	1	19991	19991	NUM
ftr-447	821	2	florida	florida	PROPN
ftr-447	821	3	tax	tax	PROPN
ftr-447	821	4	review	review	NOUN
ftr-447	821	5	from	from	ADP
ftr-447	821	6	grantor	grantor	NOUN
ftr-447	821	7	trust	trust	NOUN
ftr-447	821	8	treatment	treatment	NOUN
ftr-447	821	9	-	-	PUNCT
ftr-447	821	10	a	a	DET
ftr-447	821	11	concern	concern	NOUN
ftr-447	821	12	among	among	ADP
ftr-447	821	13	some	some	DET
ftr-447	821	14	practitioners	practitioner	NOUN
ftr-447	821	15	with	with	ADP
ftr-447	821	16	respect	respect	NOUN
ftr-447	821	17	to	to	ADP
ftr-447	821	18	section	section	NOUN
ftr-447	821	19	679	679	NUM
ftr-447	821	20	prior	prior	ADV
ftr-447	821	21	to	to	ADP
ftr-447	821	22	the	the	DET
ftr-447	821	23	statutory	statutory	ADJ
ftr-447	821	24	amendments	amendment	NOUN
ftr-447	821	25	-	-	PUNCT
ftr-447	821	26	giving	give	VERB
ftr-447	821	27	credibility	credibility	NOUN
ftr-447	821	28	to	to	ADP
ftr-447	821	29	the	the	DET
ftr-447	821	30	conclusion	conclusion	NOUN
ftr-447	821	31	that	that	SCONJ
ftr-447	821	32	the	the	DET
ftr-447	821	33	statutory	statutory	ADJ
ftr-447	821	34	changes	change	NOUN
ftr-447	821	35	should	should	AUX
ftr-447	821	36	not	not	PART
ftr-447	821	37	be	be	AUX
ftr-447	821	38	viewed	view	VERB
ftr-447	821	39	as	as	ADP
ftr-447	821	40	a	a	DET
ftr-447	821	41	broader	broad	ADJ
ftr-447	821	42	statement	statement	NOUN
ftr-447	821	43	on	on	ADP
ftr-447	821	44	the	the	DET
ftr-447	821	45	border	border	NOUN
ftr-447	821	46	between	between	ADP
ftr-447	821	47	the	the	DET
ftr-447	821	48	grantor	grantor	NOUN
ftr-447	821	49	trust	trust	NOUN
ftr-447	821	50	rules	rule	NOUN
ftr-447	821	51	and	and	CCONJ
ftr-447	821	52	section	section	NOUN
ftr-447	821	53	402(b	402(b	PROPN
ftr-447	821	54	)	)	PUNCT
ftr-447	821	55	.	.	PUNCT
ftr-447	822	1	under	under	ADP
ftr-447	822	2	this	this	DET
ftr-447	822	3	view	view	NOUN
ftr-447	822	4	,	,	PUNCT
ftr-447	822	5	the	the	DET
ftr-447	822	6	independent	independent	ADJ
ftr-447	822	7	application	application	NOUN
ftr-447	822	8	of	of	ADP
ftr-447	822	9	the	the	DET
ftr-447	822	10	proposed	propose	VERB
ftr-447	822	11	regulations	regulation	NOUN
ftr-447	822	12	may	may	AUX
ftr-447	822	13	be	be	AUX
ftr-447	822	14	seen	see	VERB
ftr-447	822	15	as	as	ADP
ftr-447	822	16	bolstering	bolster	VERB
ftr-447	822	17	the	the	DET
ftr-447	822	18	service	service	NOUN
ftr-447	822	19	's	's	PART
ftr-447	822	20	purported	purport	VERB
ftr-447	822	21	policy	policy	NOUN
ftr-447	822	22	that	that	PRON
ftr-447	822	23	section	section	NOUN
ftr-447	822	24	402(b	402(b	PROPN
ftr-447	822	25	)	)	PUNCT
ftr-447	822	26	arrangements	arrangement	NOUN
ftr-447	822	27	,	,	PUNCT
ftr-447	822	28	whether	whether	SCONJ
ftr-447	822	29	foreign	foreign	ADJ
ftr-447	822	30	or	or	CCONJ
ftr-447	822	31	domestic	domestic	ADJ
ftr-447	822	32	,	,	PUNCT
ftr-447	822	33	should	should	AUX
ftr-447	822	34	not	not	PART
ftr-447	822	35	be	be	AUX
ftr-447	822	36	treated	treat	VERB
ftr-447	822	37	as	as	ADP
ftr-447	822	38	grantor	grantor	NOUN
ftr-447	822	39	trusts	trust	NOUN
ftr-447	822	40	except	except	SCONJ
ftr-447	822	41	to	to	ADP
ftr-447	822	42	the	the	DET
ftr-447	822	43	extent	extent	NOUN
ftr-447	822	44	needed	need	VERB
ftr-447	822	45	to	to	PART
ftr-447	822	46	redress	redress	VERB
ftr-447	822	47	perceived	perceive	VERB
ftr-447	822	48	abuses.9	abuses.9	PROPN
ftr-447	822	49	"	"	PUNCT
ftr-447	822	50	as	as	SCONJ
ftr-447	822	51	discussed	discuss	VERB
ftr-447	822	52	above	above	ADV
ftr-447	822	53	,	,	PUNCT
ftr-447	822	54	however	however	ADV
ftr-447	822	55	,	,	PUNCT
ftr-447	822	56	such	such	DET
ftr-447	822	57	an	an	DET
ftr-447	822	58	interpretation	interpretation	NOUN
ftr-447	822	59	does	do	AUX
ftr-447	822	60	not	not	PART
ftr-447	822	61	necessarily	necessarily	ADV
ftr-447	822	62	address	address	VERB
ftr-447	822	63	whether	whether	SCONJ
ftr-447	822	64	the	the	DET
ftr-447	822	65	proposed	propose	VERB
ftr-447	822	66	regulations	regulation	NOUN
ftr-447	822	67	under	under	ADP
ftr-447	822	68	section	section	NOUN
ftr-447	822	69	671	671	NUM
ftr-447	822	70	themselves	themselves	PRON
ftr-447	822	71	provide	provide	VERB
ftr-447	822	72	a	a	DET
ftr-447	822	73	permissible	permissible	ADJ
ftr-447	822	74	grantor	grantor	NOUN
ftr-447	822	75	power	power	NOUN
ftr-447	822	76	apart	apart	ADV
ftr-447	822	77	from	from	ADP
ftr-447	822	78	the	the	DET
ftr-447	822	79	others	other	NOUN
ftr-447	822	80	prescribed	prescribe	VERB
ftr-447	822	81	by	by	ADP
ftr-447	822	82	statute	statute	NOUN
ftr-447	822	83	in	in	ADP
ftr-447	822	84	sections	section	NOUN
ftr-447	822	85	673	673	NUM
ftr-447	822	86	through	through	ADP
ftr-447	822	87	677	677	NUM
ftr-447	822	88	.	.	PUNCT
ftr-447	823	1	because	because	SCONJ
ftr-447	823	2	of	of	ADP
ftr-447	823	3	the	the	DET
ftr-447	823	4	potential	potential	ADJ
ftr-447	823	5	ambiguity	ambiguity	NOUN
ftr-447	823	6	and	and	CCONJ
ftr-447	823	7	the	the	DET
ftr-447	823	8	fact	fact	NOUN
ftr-447	823	9	that	that	SCONJ
ftr-447	823	10	the	the	DET
ftr-447	823	11	preamble	preamble	NOUN
ftr-447	823	12	to	to	ADP
ftr-447	823	13	the	the	DET
ftr-447	823	14	proposed	propose	VERB
ftr-447	823	15	regulations	regulation	NOUN
ftr-447	823	16	do	do	AUX
ftr-447	823	17	not	not	PART
ftr-447	823	18	address	address	VERB
ftr-447	823	19	in	in	ADP
ftr-447	823	20	great	great	ADJ
ftr-447	823	21	detail	detail	NOUN
ftr-447	823	22	the	the	DET
ftr-447	823	23	interaction	interaction	NOUN
ftr-447	823	24	of	of	ADP
ftr-447	823	25	the	the	DET
ftr-447	823	26	proposed	propose	VERB
ftr-447	823	27	regulations	regulation	NOUN
ftr-447	823	28	and	and	CCONJ
ftr-447	823	29	section	section	NOUN
ftr-447	823	30	679	679	NUM
ftr-447	823	31	,	,	PUNCT
ftr-447	823	32	it	it	PRON
ftr-447	823	33	will	will	AUX
ftr-447	823	34	be	be	AUX
ftr-447	823	35	interesting	interesting	ADJ
ftr-447	823	36	to	to	PART
ftr-447	823	37	note	note	VERB
ftr-447	823	38	the	the	DET
ftr-447	823	39	manner	manner	NOUN
ftr-447	823	40	in	in	ADP
ftr-447	823	41	which	which	PRON
ftr-447	823	42	the	the	DET
ftr-447	823	43	service	service	NOUN
ftr-447	823	44	seeks	seek	VERB
ftr-447	823	45	to	to	PART
ftr-447	823	46	provide	provide	VERB
ftr-447	823	47	further	further	ADJ
ftr-447	823	48	clarification	clarification	NOUN
ftr-447	823	49	.	.	PUNCT
ftr-447	824	1	v.	v.	ADP
ftr-447	824	2	conclusion	conclusion	NOUN
ftr-447	824	3	the	the	DET
ftr-447	824	4	recent	recent	ADJ
ftr-447	824	5	changes	change	NOUN
ftr-447	824	6	to	to	ADP
ftr-447	824	7	the	the	DET
ftr-447	824	8	code	code	NOUN
ftr-447	824	9	and	and	CCONJ
ftr-447	824	10	proposed	propose	VERB
ftr-447	824	11	regulations	regulation	NOUN
ftr-447	824	12	dramatically	dramatically	ADV
ftr-447	824	13	affect	affect	VERB
ftr-447	824	14	many	many	ADJ
ftr-447	824	15	foreign	foreign	ADJ
ftr-447	824	16	trust	trust	NOUN
ftr-447	824	17	based	base	VERB
ftr-447	824	18	deferred	defer	VERB
ftr-447	824	19	compensatory	compensatory	ADJ
ftr-447	824	20	arrangements	arrangement	NOUN
ftr-447	824	21	.	.	PUNCT
ftr-447	825	1	as	as	SCONJ
ftr-447	825	2	discussed	discuss	VERB
ftr-447	825	3	above	above	ADV
ftr-447	825	4	,	,	PUNCT
ftr-447	825	5	the	the	DET
ftr-447	825	6	changes	change	NOUN
ftr-447	825	7	alter	alter	VERB
ftr-447	825	8	the	the	DET
ftr-447	825	9	definition	definition	NOUN
ftr-447	825	10	of	of	ADP
ftr-447	825	11	"	"	PUNCT
ftr-447	825	12	foreign	foreign	ADJ
ftr-447	825	13	trust	trust	NOUN
ftr-447	825	14	"	"	PUNCT
ftr-447	825	15	by	by	ADP
ftr-447	825	16	adding	add	VERB
ftr-447	825	17	some	some	DET
ftr-447	825	18	much	much	ADV
ftr-447	825	19	needed	need	VERB
ftr-447	825	20	clarity	clarity	NOUN
ftr-447	825	21	to	to	ADP
ftr-447	825	22	the	the	DET
ftr-447	825	23	boundary	boundary	NOUN
ftr-447	825	24	between	between	ADP
ftr-447	825	25	domestic	domestic	ADJ
ftr-447	825	26	and	and	CCONJ
ftr-447	825	27	foreign	foreign	ADJ
ftr-447	825	28	trusts	trust	NOUN
ftr-447	825	29	-	-	PUNCT
ftr-447	825	30	an	an	DET
ftr-447	825	31	area	area	NOUN
ftr-447	825	32	which	which	PRON
ftr-447	825	33	has	have	AUX
ftr-447	825	34	often	often	ADV
ftr-447	825	35	been	be	AUX
ftr-447	825	36	filled	fill	VERB
ftr-447	825	37	with	with	ADP
ftr-447	825	38	ambiguity	ambiguity	NOUN
ftr-447	825	39	.	.	PUNCT
ftr-447	826	1	additionally	additionally	ADV
ftr-447	826	2	,	,	PUNCT
ftr-447	826	3	prompted	prompt	VERB
ftr-447	826	4	by	by	ADP
ftr-447	826	5	concerns	concern	NOUN
ftr-447	826	6	that	that	SCONJ
ftr-447	826	7	u.s	u.s	PROPN
ftr-447	826	8	.	.	PROPN
ftr-447	826	9	persons	person	NOUN
ftr-447	826	10	were	be	AUX
ftr-447	826	11	not	not	PART
ftr-447	826	12	paying	pay	VERB
ftr-447	826	13	their	their	PRON
ftr-447	826	14	fair	fair	ADJ
ftr-447	826	15	share	share	NOUN
ftr-447	826	16	on	on	ADP
ftr-447	826	17	income	income	NOUN
ftr-447	826	18	attributable	attributable	ADJ
ftr-447	826	19	to	to	ADP
ftr-447	826	20	foreign	foreign	ADJ
ftr-447	826	21	trusts	trust	NOUN
ftr-447	826	22	,	,	PUNCT
ftr-447	826	23	certain	certain	ADJ
ftr-447	826	24	foreign	foreign	ADJ
ftr-447	826	25	affiliates	affiliate	NOUN
ftr-447	826	26	of	of	ADP
ftr-447	826	27	u.s	u.s	PROPN
ftr-447	826	28	.	.	PROPN
ftr-447	826	29	entities	entity	NOUN
ftr-447	826	30	may	may	AUX
ftr-447	826	31	now	now	ADV
ftr-447	826	32	be	be	AUX
ftr-447	826	33	treated	treat	VERB
ftr-447	826	34	as	as	ADP
ftr-447	826	35	grantors	grantor	NOUN
ftr-447	826	36	of	of	ADP
ftr-447	826	37	the	the	DET
ftr-447	826	38	overfunded	overfunded	ADJ
ftr-447	826	39	portion	portion	NOUN
ftr-447	826	40	of	of	ADP
ftr-447	826	41	certain	certain	ADJ
ftr-447	826	42	foreign	foreign	ADJ
ftr-447	826	43	compensatory	compensatory	NOUN
ftr-447	826	44	trusts	trust	NOUN
ftr-447	826	45	,	,	PUNCT
ftr-447	826	46	and	and	CCONJ
ftr-447	826	47	thus	thus	ADV
ftr-447	826	48	may	may	AUX
ftr-447	826	49	be	be	AUX
ftr-447	826	50	subject	subject	ADJ
ftr-447	826	51	to	to	ADP
ftr-447	826	52	u.s	u.s	PROPN
ftr-447	826	53	.	.	PROPN
ftr-447	826	54	federal	federal	ADJ
ftr-447	826	55	income	income	NOUN
ftr-447	826	56	tax	tax	NOUN
ftr-447	826	57	on	on	ADP
ftr-447	826	58	the	the	DET
ftr-447	826	59	items	item	NOUN
ftr-447	826	60	of	of	ADP
ftr-447	826	61	income	income	NOUN
ftr-447	826	62	produced	produce	VERB
ftr-447	826	63	by	by	ADP
ftr-447	826	64	the	the	DET
ftr-447	826	65	trust	trust	NOUN
ftr-447	826	66	,	,	PUNCT
ftr-447	826	67	regardless	regardless	ADV
ftr-447	826	68	of	of	ADP
ftr-447	826	69	whether	whether	SCONJ
ftr-447	826	70	the	the	DET
ftr-447	826	71	trusts	trust	NOUN
ftr-447	826	72	would	would	AUX
ftr-447	826	73	otherwise	otherwise	ADV
ftr-447	826	74	be	be	AUX
ftr-447	826	75	so	so	ADV
ftr-447	826	76	treated	treat	VERB
ftr-447	826	77	under	under	ADP
ftr-447	826	78	subpart	subpart	NOUN
ftr-447	826	79	e	e	NOUN
ftr-447	826	80	of	of	ADP
ftr-447	826	81	the	the	DET
ftr-447	826	82	code	code	NOUN
ftr-447	826	83	.	.	PUNCT
ftr-447	827	1	in	in	ADP
ftr-447	827	2	particular	particular	ADJ
ftr-447	827	3	,	,	PUNCT
ftr-447	827	4	these	these	DET
ftr-447	827	5	rules	rule	NOUN
ftr-447	827	6	are	be	AUX
ftr-447	827	7	designed	design	VERB
ftr-447	827	8	to	to	PART
ftr-447	827	9	curb	curb	VERB
ftr-447	827	10	abuses	abuse	NOUN
ftr-447	827	11	by	by	ADP
ftr-447	827	12	plans	plan	NOUN
ftr-447	827	13	maintained	maintain	VERB
ftr-447	827	14	by	by	ADP
ftr-447	827	15	(	(	PUNCT
ftr-447	827	16	1	1	X
ftr-447	827	17	)	)	PUNCT
ftr-447	827	18	cfcs	cfc	NOUN
ftr-447	827	19	,	,	PUNCT
ftr-447	827	20	(	(	PUNCT
ftr-447	827	21	2	2	X
ftr-447	827	22	)	)	PUNCT
ftr-447	827	23	certain	certain	ADJ
ftr-447	827	24	pfics	pfic	NOUN
ftr-447	827	25	and	and	CCONJ
ftr-447	827	26	(	(	PUNCT
ftr-447	827	27	3	3	X
ftr-447	827	28	)	)	PUNCT
ftr-447	827	29	certain	certain	ADJ
ftr-447	827	30	foreign	foreign	ADJ
ftr-447	827	31	partnerships	partnership	NOUN
ftr-447	827	32	.	.	PUNCT
ftr-447	828	1	as	as	SCONJ
ftr-447	828	2	described	describe	VERB
ftr-447	828	3	above	above	ADV
ftr-447	828	4	,	,	PUNCT
ftr-447	828	5	these	these	DET
ftr-447	828	6	rules	rule	NOUN
ftr-447	828	7	,	,	PUNCT
ftr-447	828	8	in	in	ADP
ftr-447	828	9	particular	particular	ADJ
ftr-447	828	10	,	,	PUNCT
ftr-447	828	11	are	be	AUX
ftr-447	828	12	potentially	potentially	ADV
ftr-447	828	13	expansive	expansive	ADJ
ftr-447	828	14	in	in	ADP
ftr-447	828	15	their	their	PRON
ftr-447	828	16	scope	scope	NOUN
ftr-447	828	17	because	because	SCONJ
ftr-447	828	18	arrangements	arrangement	NOUN
ftr-447	828	19	of	of	ADP
ftr-447	828	20	purely	purely	ADV
ftr-447	828	21	foreign	foreign	ADJ
ftr-447	828	22	entities	entity	NOUN
ftr-447	828	23	which	which	PRON
ftr-447	828	24	employ	employ	VERB
ftr-447	828	25	mostly	mostly	ADV
ftr-447	828	26	foreign	foreign	ADJ
ftr-447	828	27	persons	person	NOUN
ftr-447	828	28	may	may	AUX
ftr-447	828	29	now	now	ADV
ftr-447	828	30	be	be	AUX
ftr-447	828	31	subject	subject	ADJ
ftr-447	828	32	to	to	ADP
ftr-447	828	33	u.s	u.s	PROPN
ftr-447	828	34	.	.	PROPN
ftr-447	828	35	taxation	taxation	NOUN
ftr-447	828	36	even	even	ADV
ftr-447	828	37	though	though	SCONJ
ftr-447	828	38	the	the	DET
ftr-447	828	39	only	only	ADJ
ftr-447	828	40	nexus	nexus	NOUN
ftr-447	828	41	they	they	PRON
ftr-447	828	42	have	have	VERB
ftr-447	828	43	with	with	ADP
ftr-447	828	44	the	the	DET
ftr-447	828	45	united	united	PROPN
ftr-447	828	46	states	states	PROPN
ftr-447	828	47	is	be	AUX
ftr-447	828	48	through	through	ADP
ftr-447	828	49	their	their	PRON
ftr-447	828	50	affiliation	affiliation	NOUN
ftr-447	828	51	with	with	ADP
ftr-447	828	52	a	a	DET
ftr-447	828	53	u.s	u.s	PROPN
ftr-447	828	54	.	.	PROPN
ftr-447	828	55	entity	entity	NOUN
ftr-447	828	56	.	.	PUNCT
ftr-447	829	1	equally	equally	ADV
ftr-447	829	2	important	important	ADJ
ftr-447	829	3	is	be	AUX
ftr-447	829	4	the	the	DET
ftr-447	829	5	fact	fact	NOUN
ftr-447	829	6	that	that	SCONJ
ftr-447	829	7	by	by	ADP
ftr-447	829	8	subjecting	subject	VERB
ftr-447	829	9	98	98	NUM
ftr-447	829	10	.	.	PUNCT
ftr-447	830	1	while	while	SCONJ
ftr-447	830	2	congress	congress	PROPN
ftr-447	830	3	may	may	AUX
ftr-447	830	4	have	have	AUX
ftr-447	830	5	added	add	VERB
ftr-447	830	6	the	the	DET
ftr-447	830	7	statutory	statutory	ADJ
ftr-447	830	8	reference	reference	NOUN
ftr-447	830	9	to	to	ADP
ftr-447	830	10	§	§	PROPN
ftr-447	830	11	402(b	402(b	PROPN
ftr-447	830	12	)	)	PUNCT
ftr-447	830	13	to	to	PART
ftr-447	830	14	clarify	clarify	VERB
ftr-447	830	15	that	that	PRON
ftr-447	830	16	outbound	outbound	ADJ
ftr-447	830	17	rabbi	rabbi	ADJ
ftr-447	830	18	trusts	trust	NOUN
ftr-447	830	19	were	be	AUX
ftr-447	830	20	not	not	PART
ftr-447	830	21	necessarily	necessarily	ADV
ftr-447	830	22	outside	outside	ADV
ftr-447	830	23	of	of	ADP
ftr-447	830	24	the	the	DET
ftr-447	830	25	grantor	grantor	NOUN
ftr-447	830	26	trust	trust	NOUN
ftr-447	830	27	rules	rule	NOUN
ftr-447	830	28	,	,	PUNCT
ftr-447	830	29	this	this	DET
ftr-447	830	30	"	"	PUNCT
ftr-447	830	31	independent	independent	ADJ
ftr-447	830	32	application	application	NOUN
ftr-447	830	33	"	"	PUNCT
ftr-447	830	34	rationale	rationale	NOUN
ftr-447	830	35	,	,	PUNCT
ftr-447	830	36	however	however	ADV
ftr-447	830	37	,	,	PUNCT
ftr-447	830	38	would	would	AUX
ftr-447	830	39	appear	appear	VERB
ftr-447	830	40	to	to	PART
ftr-447	830	41	make	make	VERB
ftr-447	830	42	such	such	DET
ftr-447	830	43	a	a	DET
ftr-447	830	44	clarification	clarification	NOUN
ftr-447	830	45	unnecessary	unnecessary	ADJ
ftr-447	830	46	since	since	ADV
ftr-447	830	47	,	,	PUNCT
ftr-447	830	48	presumably	presumably	ADV
ftr-447	830	49	,	,	PUNCT
ftr-447	830	50	as	as	SCONJ
ftr-447	830	51	stated	state	VERB
ftr-447	830	52	above	above	ADV
ftr-447	830	53	,	,	PUNCT
ftr-447	830	54	rabbi	rabbi	ADJ
ftr-447	830	55	trusts	trust	NOUN
ftr-447	830	56	would	would	AUX
ftr-447	830	57	independently	independently	ADV
ftr-447	830	58	be	be	AUX
ftr-447	830	59	treated	treat	VERB
ftr-447	830	60	as	as	ADP
ftr-447	830	61	grantor	grantor	NOUN
ftr-447	830	62	trusts	trust	NOUN
ftr-447	830	63	,	,	PUNCT
ftr-447	830	64	exclusive	exclusive	ADJ
ftr-447	830	65	of	of	ADP
ftr-447	830	66	§	§	PROPN
ftr-447	830	67	679	679	NUM
ftr-447	830	68	,	,	PUNCT
ftr-447	830	69	under	under	ADP
ftr-447	830	70	regs	reg	NOUN
ftr-447	830	71	.	.	PUNCT
ftr-447	831	1	§	§	PROPN
ftr-447	831	2	1.677(a)-l(d	1.677(a)-l(d	NUM
ftr-447	831	3	)	)	PUNCT
ftr-447	831	4	.	.	PUNCT
ftr-447	832	1	[	[	X
ftr-447	832	2	vol	vol	NOUN
ftr-447	832	3	.	.	PUNCT
ftr-447	832	4	4:6	4:6	NUM
ftr-447	832	5	recent	recent	ADJ
ftr-447	832	6	changes	change	NOUN
ftr-447	832	7	for	for	ADP
ftr-447	832	8	foreign	foreign	ADJ
ftr-447	832	9	compensatory	compensatory	NOUN
ftr-447	832	10	trusts	trust	NOUN
ftr-447	832	11	these	these	DET
ftr-447	832	12	foreign	foreign	ADJ
ftr-447	832	13	trusts	trust	NOUN
ftr-447	832	14	to	to	ADP
ftr-447	832	15	the	the	DET
ftr-447	832	16	grantor	grantor	NOUN
ftr-447	832	17	trust	trust	NOUN
ftr-447	832	18	rules	rule	NOUN
ftr-447	832	19	,	,	PUNCT
ftr-447	832	20	the	the	DET
ftr-447	832	21	service	service	NOUN
ftr-447	832	22	appears	appear	VERB
ftr-447	832	23	to	to	PART
ftr-447	832	24	be	be	AUX
ftr-447	832	25	departing	depart	VERB
ftr-447	832	26	from	from	ADP
ftr-447	832	27	its	its	PRON
ftr-447	832	28	long	long	ADV
ftr-447	832	29	-	-	PUNCT
ftr-447	832	30	standing	stand	VERB
ftr-447	832	31	policy	policy	NOUN
ftr-447	832	32	of	of	ADP
ftr-447	832	33	treating	treat	VERB
ftr-447	832	34	section	section	NOUN
ftr-447	832	35	402(b	402(b	PROPN
ftr-447	832	36	)	)	PUNCT
ftr-447	832	37	"	"	PUNCT
ftr-447	832	38	secular	secular	ADJ
ftr-447	832	39	"	"	PUNCT
ftr-447	832	40	trust	trust	NOUN
ftr-447	832	41	arrangements	arrangement	NOUN
ftr-447	832	42	as	as	ADP
ftr-447	832	43	"	"	PUNCT
ftr-447	832	44	fundamentally	fundamentally	ADV
ftr-447	832	45	inconsistent	inconsistent	ADJ
ftr-447	832	46	"	"	PUNCT
ftr-447	832	47	from	from	ADP
ftr-447	832	48	grantor	grantor	NOUN
ftr-447	832	49	trusts	trust	NOUN
ftr-447	832	50	.	.	PUNCT
ftr-447	833	1	this	this	DET
ftr-447	833	2	broad	broad	ADJ
ftr-447	833	3	assertion	assertion	NOUN
ftr-447	833	4	is	be	AUX
ftr-447	833	5	especially	especially	ADV
ftr-447	833	6	important	important	ADJ
ftr-447	833	7	for	for	ADP
ftr-447	833	8	those	those	DET
ftr-447	833	9	compensatory	compensatory	ADJ
ftr-447	833	10	arrangements	arrangement	NOUN
ftr-447	833	11	which	which	PRON
ftr-447	833	12	might	might	AUX
ftr-447	833	13	fail	fail	VERB
ftr-447	833	14	to	to	PART
ftr-447	833	15	meet	meet	VERB
ftr-447	833	16	the	the	DET
ftr-447	833	17	requirements	requirement	NOUN
ftr-447	833	18	of	of	ADP
ftr-447	833	19	revenue	revenue	NOUN
ftr-447	833	20	procedure	procedure	NOUN
ftr-447	833	21	92	92	NUM
ftr-447	833	22	-	-	SYM
ftr-447	833	23	64	64	NUM
ftr-447	833	24	-	-	PUNCT
ftr-447	833	25	-the	-the	DET
ftr-447	833	26	service	service	NOUN
ftr-447	833	27	's	's	PART
ftr-447	833	28	safe	safe	ADJ
ftr-447	833	29	harbor	harbor	NOUN
ftr-447	833	30	for	for	ADP
ftr-447	833	31	favorable	favorable	ADJ
ftr-447	833	32	rabbi	rabbi	ADJ
ftr-447	833	33	(	(	PUNCT
ftr-447	833	34	grantor	grantor	NOUN
ftr-447	833	35	)	)	PUNCT
ftr-447	833	36	trust	trust	NOUN
ftr-447	833	37	treatment	treatment	NOUN
ftr-447	833	38	.	.	PUNCT
ftr-447	834	1	for	for	ADP
ftr-447	834	2	determining	determine	VERB
ftr-447	834	3	when	when	SCONJ
ftr-447	834	4	an	an	DET
ftr-447	834	5	arrangement	arrangement	NOUN
ftr-447	834	6	may	may	AUX
ftr-447	834	7	be	be	AUX
ftr-447	834	8	viewed	view	VERB
ftr-447	834	9	as	as	SCONJ
ftr-447	834	10	overfunded	overfunde	VERB
ftr-447	834	11	these	these	DET
ftr-447	834	12	rules	rule	NOUN
ftr-447	834	13	not	not	PART
ftr-447	834	14	only	only	ADV
ftr-447	834	15	invoke	invoke	VERB
ftr-447	834	16	practical	practical	ADJ
ftr-447	834	17	concerns	concern	NOUN
ftr-447	834	18	,	,	PUNCT
ftr-447	834	19	but	but	CCONJ
ftr-447	834	20	also	also	ADV
ftr-447	834	21	potentially	potentially	ADV
ftr-447	834	22	raise	raise	VERB
ftr-447	834	23	accounting	accounting	NOUN
ftr-447	834	24	translation	translation	NOUN
ftr-447	834	25	issues	issue	NOUN
ftr-447	834	26	between	between	ADP
ftr-447	834	27	u.s	u.s	PROPN
ftr-447	834	28	.	.	PROPN
ftr-447	834	29	and	and	CCONJ
ftr-447	834	30	foreign	foreign	ADJ
ftr-447	834	31	procedures	procedure	NOUN
ftr-447	834	32	and	and	CCONJ
ftr-447	834	33	standards	standard	NOUN
ftr-447	834	34	.	.	PUNCT
ftr-447	835	1	given	give	VERB
ftr-447	835	2	the	the	DET
ftr-447	835	3	apparent	apparent	ADJ
ftr-447	835	4	shift	shift	NOUN
ftr-447	835	5	in	in	ADP
ftr-447	835	6	favor	favor	NOUN
ftr-447	835	7	of	of	ADP
ftr-447	835	8	section	section	NOUN
ftr-447	835	9	402(b	402(b	PROPN
ftr-447	835	10	)	)	PUNCT
ftr-447	835	11	in	in	ADP
ftr-447	835	12	the	the	DET
ftr-447	835	13	case	case	NOUN
ftr-447	835	14	of	of	ADP
ftr-447	835	15	failed	fail	VERB
ftr-447	835	16	rabbi	rabbi	ADJ
ftr-447	835	17	trusts	trust	NOUN
ftr-447	835	18	on	on	ADP
ftr-447	835	19	the	the	DET
ftr-447	835	20	one	one	NUM
ftr-447	835	21	hand	hand	NOUN
ftr-447	835	22	,	,	PUNCT
ftr-447	835	23	and	and	CCONJ
ftr-447	835	24	the	the	DET
ftr-447	835	25	reliance	reliance	NOUN
ftr-447	835	26	on	on	ADP
ftr-447	835	27	the	the	DET
ftr-447	835	28	grantor	grantor	NOUN
ftr-447	835	29	trust	trust	NOUN
ftr-447	835	30	rules	rule	NOUN
ftr-447	835	31	for	for	ADP
ftr-447	835	32	certain	certain	ADJ
ftr-447	835	33	foreign	foreign	ADJ
ftr-447	835	34	deferred	defer	VERB
ftr-447	835	35	compensatory	compensatory	ADJ
ftr-447	835	36	arrangements	arrangement	NOUN
ftr-447	835	37	on	on	ADP
ftr-447	835	38	the	the	DET
ftr-447	835	39	other	other	ADJ
ftr-447	835	40	hand	hand	NOUN
ftr-447	835	41	,	,	PUNCT
ftr-447	835	42	it	it	PRON
ftr-447	835	43	is	be	AUX
ftr-447	835	44	not	not	PART
ftr-447	835	45	clear	clear	ADJ
ftr-447	835	46	how	how	SCONJ
ftr-447	835	47	consistent	consistent	ADJ
ftr-447	835	48	the	the	DET
ftr-447	835	49	"	"	PUNCT
ftr-447	835	50	fundamentally	fundamentally	ADV
ftr-447	835	51	inconsistent	inconsistent	ADJ
ftr-447	835	52	"	"	PUNCT
ftr-447	835	53	distinction	distinction	NOUN
ftr-447	835	54	may	may	AUX
ftr-447	835	55	remain	remain	VERB
ftr-447	835	56	.	.	PUNCT
ftr-447	836	1	finally	finally	ADV
ftr-447	836	2	,	,	PUNCT
ftr-447	836	3	section	section	NOUN
ftr-447	836	4	679	679	NUM
ftr-447	836	5	,	,	PUNCT
ftr-447	836	6	as	as	SCONJ
ftr-447	836	7	amended	amend	VERB
ftr-447	836	8	,	,	PUNCT
ftr-447	836	9	now	now	ADV
ftr-447	836	10	makes	make	VERB
ftr-447	836	11	clear	clear	ADJ
ftr-447	836	12	that	that	SCONJ
ftr-447	836	13	u.s	u.s	PROPN
ftr-447	836	14	.	.	PROPN
ftr-447	836	15	grantors	grantor	NOUN
ftr-447	836	16	of	of	ADP
ftr-447	836	17	"	"	PUNCT
ftr-447	836	18	outbound	outbound	ADJ
ftr-447	836	19	"	"	PUNCT
ftr-447	836	20	foreign	foreign	ADJ
ftr-447	836	21	trusts	trust	NOUN
ftr-447	836	22	will	will	AUX
ftr-447	836	23	not	not	PART
ftr-447	836	24	be	be	AUX
ftr-447	836	25	treated	treat	VERB
ftr-447	836	26	as	as	ADP
ftr-447	836	27	grantor	grantor	NOUN
ftr-447	836	28	trusts	trust	NOUN
ftr-447	836	29	if	if	SCONJ
ftr-447	836	30	the	the	DET
ftr-447	836	31	arrangement	arrangement	NOUN
ftr-447	836	32	is	be	AUX
ftr-447	836	33	considered	consider	VERB
ftr-447	836	34	to	to	PART
ftr-447	836	35	be	be	AUX
ftr-447	836	36	covered	cover	VERB
ftr-447	836	37	by	by	ADP
ftr-447	836	38	section	section	NOUN
ftr-447	836	39	402(b	402(b	PROPN
ftr-447	836	40	)	)	PUNCT
ftr-447	836	41	of	of	ADP
ftr-447	836	42	the	the	DET
ftr-447	836	43	code	code	NOUN
ftr-447	836	44	.	.	PUNCT
ftr-447	837	1	however	however	ADV
ftr-447	837	2	,	,	PUNCT
ftr-447	837	3	in	in	ADP
ftr-447	837	4	spite	spite	NOUN
ftr-447	837	5	of	of	ADP
ftr-447	837	6	this	this	DET
ftr-447	837	7	statutory	statutory	ADJ
ftr-447	837	8	change	change	NOUN
ftr-447	837	9	,	,	PUNCT
ftr-447	837	10	certain	certain	ADJ
ftr-447	837	11	recently	recently	ADV
ftr-447	837	12	issued	issue	VERB
ftr-447	837	13	proposed	propose	VERB
ftr-447	837	14	regulations	regulation	NOUN
ftr-447	837	15	now	now	ADV
ftr-447	837	16	indicate	indicate	VERB
ftr-447	837	17	that	that	SCONJ
ftr-447	837	18	portions	portion	NOUN
ftr-447	837	19	of	of	ADP
ftr-447	837	20	"	"	PUNCT
ftr-447	837	21	outbound	outbound	ADJ
ftr-447	837	22	"	"	PUNCT
ftr-447	837	23	trusts	trust	NOUN
ftr-447	837	24	will	will	AUX
ftr-447	837	25	be	be	AUX
ftr-447	837	26	subject	subject	ADJ
ftr-447	837	27	to	to	ADP
ftr-447	837	28	the	the	DET
ftr-447	837	29	grantor	grantor	NOUN
ftr-447	837	30	trust	trust	NOUN
ftr-447	837	31	rules	rule	NOUN
ftr-447	837	32	as	as	ADP
ftr-447	837	33	a	a	DET
ftr-447	837	34	result	result	NOUN
ftr-447	837	35	of	of	ADP
ftr-447	837	36	the	the	DET
ftr-447	837	37	application	application	NOUN
ftr-447	837	38	of	of	ADP
ftr-447	837	39	the	the	DET
ftr-447	837	40	overfunding	overfunding	ADJ
ftr-447	837	41	rules	rule	NOUN
ftr-447	837	42	described	describe	VERB
ftr-447	837	43	above	above	ADV
ftr-447	837	44	.	.	PUNCT
ftr-447	838	1	these	these	DET
ftr-447	838	2	developments	development	NOUN
ftr-447	838	3	raise	raise	VERB
ftr-447	838	4	some	some	DET
ftr-447	838	5	interesting	interesting	ADJ
ftr-447	838	6	questions	question	NOUN
ftr-447	838	7	as	as	ADP
ftr-447	838	8	to	to	ADP
ftr-447	838	9	the	the	DET
ftr-447	838	10	practical	practical	ADJ
ftr-447	838	11	cumulative	cumulative	ADJ
ftr-447	838	12	effects	effect	NOUN
ftr-447	838	13	and	and	CCONJ
ftr-447	838	14	the	the	DET
ftr-447	838	15	intended	intended	ADJ
ftr-447	838	16	spirit	spirit	NOUN
ftr-447	838	17	of	of	ADP
ftr-447	838	18	the	the	DET
ftr-447	838	19	changes	change	NOUN
ftr-447	838	20	to	to	ADP
ftr-447	838	21	both	both	DET
ftr-447	838	22	section	section	NOUN
ftr-447	838	23	679	679	NUM
ftr-447	838	24	and	and	CCONJ
ftr-447	838	25	the	the	DET
ftr-447	838	26	proposed	propose	VERB
ftr-447	838	27	regulations	regulation	NOUN
ftr-447	838	28	.	.	PUNCT
ftr-447	839	1	accordingly	accordingly	ADV
ftr-447	839	2	,	,	PUNCT
ftr-447	839	3	the	the	DET
ftr-447	839	4	foreign	foreign	ADJ
ftr-447	839	5	trust	trust	NOUN
ftr-447	839	6	deferred	defer	VERB
ftr-447	839	7	compensatory	compensatory	ADJ
ftr-447	839	8	world	world	NOUN
ftr-447	839	9	is	be	AUX
ftr-447	839	10	rife	rife	ADJ
ftr-447	839	11	with	with	ADP
ftr-447	839	12	changes	change	NOUN
ftr-447	839	13	.	.	PUNCT
ftr-447	840	1	some	some	PRON
ftr-447	840	2	of	of	ADP
ftr-447	840	3	the	the	DET
ftr-447	840	4	changes	change	NOUN
ftr-447	840	5	are	be	AUX
ftr-447	840	6	explainable	explainable	ADV
ftr-447	840	7	-	-	PUNCT
ftr-447	840	8	driven	drive	VERB
ftr-447	840	9	by	by	ADP
ftr-447	840	10	policy	policy	NOUN
ftr-447	840	11	concerns	concern	NOUN
ftr-447	840	12	long	long	ADV
ftr-447	840	13	felt	felt	AUX
ftr-447	840	14	unaddressed	unaddresse	VERB
ftr-447	840	15	by	by	ADP
ftr-447	840	16	congress	congress	PROPN
ftr-447	840	17	and	and	CCONJ
ftr-447	840	18	the	the	DET
ftr-447	840	19	service	service	NOUN
ftr-447	840	20	.	.	PUNCT
ftr-447	841	1	however	however	ADV
ftr-447	841	2	,	,	PUNCT
ftr-447	841	3	some	some	PRON
ftr-447	841	4	of	of	ADP
ftr-447	841	5	these	these	DET
ftr-447	841	6	changes	change	NOUN
ftr-447	841	7	may	may	AUX
ftr-447	841	8	produce	produce	VERB
ftr-447	841	9	unclear	unclear	ADJ
ftr-447	841	10	results	result	NOUN
ftr-447	841	11	.	.	PUNCT
ftr-447	842	1	while	while	SCONJ
ftr-447	842	2	the	the	DET
ftr-447	842	3	foreign	foreign	ADJ
ftr-447	842	4	trust	trust	NOUN
ftr-447	842	5	arena	arena	NOUN
ftr-447	842	6	requires	require	VERB
ftr-447	842	7	effective	effective	ADJ
ftr-447	842	8	policing	policing	NOUN
ftr-447	842	9	,	,	PUNCT
ftr-447	842	10	the	the	DET
ftr-447	842	11	service	service	NOUN
ftr-447	842	12	may	may	AUX
ftr-447	842	13	wish	wish	VERB
ftr-447	842	14	to	to	PART
ftr-447	842	15	think	think	VERB
ftr-447	842	16	about	about	ADP
ftr-447	842	17	the	the	DET
ftr-447	842	18	interaction	interaction	NOUN
ftr-447	842	19	of	of	ADP
ftr-447	842	20	all	all	PRON
ftr-447	842	21	of	of	ADP
ftr-447	842	22	the	the	DET
ftr-447	842	23	legislative	legislative	ADJ
ftr-447	842	24	and	and	CCONJ
ftr-447	842	25	regulatory	regulatory	ADJ
ftr-447	842	26	changes	change	NOUN
ftr-447	842	27	in	in	ADP
ftr-447	842	28	order	order	NOUN
ftr-447	842	29	to	to	PART
ftr-447	842	30	produce	produce	VERB
ftr-447	842	31	in	in	ADP
ftr-447	842	32	the	the	DET
ftr-447	842	33	final	final	ADJ
ftr-447	842	34	regulations	regulation	NOUN
ftr-447	842	35	an	an	DET
ftr-447	842	36	even	even	ADV
ftr-447	842	37	clearer	clear	ADJ
ftr-447	842	38	picture	picture	NOUN
ftr-447	842	39	of	of	ADP
ftr-447	842	40	the	the	DET
ftr-447	842	41	tax	tax	NOUN
ftr-447	842	42	treatment	treatment	NOUN
ftr-447	842	43	in	in	ADP
ftr-447	842	44	certain	certain	ADJ
ftr-447	842	45	ambiguous	ambiguous	ADJ
ftr-447	842	46	or	or	CCONJ
ftr-447	842	47	uncertain	uncertain	ADJ
ftr-447	842	48	cases	case	NOUN
ftr-447	842	49	.	.	PUNCT
ftr-447	843	1	in	in	ADP
ftr-447	843	2	short	short	ADJ
ftr-447	843	3	,	,	PUNCT
ftr-447	843	4	therefore	therefore	ADV
ftr-447	843	5	,	,	PUNCT
ftr-447	843	6	the	the	DET
ftr-447	843	7	host	host	NOUN
ftr-447	843	8	of	of	ADP
ftr-447	843	9	changes	change	NOUN
ftr-447	843	10	occasioned	occasion	VERB
ftr-447	843	11	by	by	ADP
ftr-447	843	12	the	the	DET
ftr-447	843	13	statutory	statutory	ADJ
ftr-447	843	14	and	and	CCONJ
ftr-447	843	15	legislative	legislative	ADJ
ftr-447	843	16	changes	change	NOUN
ftr-447	843	17	dramatically	dramatically	ADV
ftr-447	843	18	alter	alter	VERB
ftr-447	843	19	the	the	DET
ftr-447	843	20	treatment	treatment	NOUN
ftr-447	843	21	of	of	ADP
ftr-447	843	22	foreign	foreign	ADJ
ftr-447	843	23	trust	trust	NOUN
ftr-447	843	24	based	base	VERB
ftr-447	843	25	compensatory	compensatory	ADJ
ftr-447	843	26	arrangements	arrangement	NOUN
ftr-447	843	27	.	.	PUNCT
ftr-447	844	1	however	however	ADV
ftr-447	844	2	,	,	PUNCT
ftr-447	844	3	the	the	DET
ftr-447	844	4	changes	change	NOUN
ftr-447	844	5	also	also	ADV
ftr-447	844	6	in	in	ADP
ftr-447	844	7	some	some	DET
ftr-447	844	8	instances	instance	NOUN
ftr-447	844	9	mark	mark	VERB
ftr-447	844	10	changes	change	NOUN
ftr-447	844	11	in	in	ADP
ftr-447	844	12	policy	policy	NOUN
ftr-447	844	13	.	.	PUNCT
ftr-447	845	1	how	how	SCONJ
ftr-447	845	2	that	that	DET
ftr-447	845	3	policy	policy	NOUN
ftr-447	845	4	will	will	AUX
ftr-447	845	5	be	be	AUX
ftr-447	845	6	best	well	ADV
ftr-447	845	7	prosecuted	prosecute	VERB
ftr-447	845	8	in	in	ADP
ftr-447	845	9	the	the	DET
ftr-447	845	10	aggregate	aggregate	NOUN
ftr-447	845	11	within	within	ADP
ftr-447	845	12	the	the	DET
ftr-447	845	13	limitations	limitation	NOUN
ftr-447	845	14	of	of	ADP
ftr-447	845	15	each	each	DET
ftr-447	845	16	applicable	applicable	ADJ
ftr-447	845	17	provision	provision	NOUN
ftr-447	845	18	remains	remain	VERB
ftr-447	845	19	to	to	PART
ftr-447	845	20	be	be	AUX
ftr-447	845	21	seen	see	VERB
ftr-447	845	22	.	.	PUNCT
ftr-447	846	1	19991	19991	NUM