id	sid	tid	token	lemma	pos
ftr-464	1	1	florida	florida	PROPN
ftr-464	1	2	tax	tax	PROPN
ftr-464	1	3	review	review	NOUN
ftr-464	1	4	volume	volume	NOUN
ftr-464	1	5	3	3	NUM
ftr-464	1	6	1996	1996	NUM
ftr-464	1	7	number	number	NOUN
ftr-464	1	8	6	6	NUM
ftr-464	1	9	u.s	u.s	PROPN
ftr-464	1	10	.	.	PROPN
ftr-464	1	11	income	income	NOUN
ftr-464	1	12	taxation	taxation	NOUN
ftr-464	1	13	of	of	ADP
ftr-464	1	14	cross	cross	ADJ
ftr-464	1	15	-	-	ADJ
ftr-464	1	16	border	border	ADJ
ftr-464	1	17	pensions	pension	NOUN
ftr-464	1	18	cynthia	cynthia	PROPN
ftr-464	1	19	blun	blun	PROPN
ftr-464	1	20	"	"	PUNCT
ftr-464	1	21	i.	i.	NOUN
ftr-464	1	22	introduction	introduction	NOUN
ftr-464	1	23	................................	................................	PUNCT
ftr-464	1	24	262	262	NUM
ftr-464	1	25	ii	ii	NOUN
ftr-464	1	26	.	.	PUNCT
ftr-464	2	1	u.s	u.s	PROPN
ftr-464	2	2	.	.	PROPN
ftr-464	2	3	taxation	taxation	NOUN
ftr-464	2	4	of	of	ADP
ftr-464	2	5	deferred	defer	VERB
ftr-464	2	6	compensation	compensation	NOUN
ftr-464	2	7	in	in	ADP
ftr-464	2	8	a	a	DET
ftr-464	2	9	domestic	domestic	ADJ
ftr-464	2	10	context	context	NOUN
ftr-464	2	11	..........................	..........................	PUNCT
ftr-464	2	12	263	263	NUM
ftr-464	2	13	a.	a.	NOUN
ftr-464	2	14	swnmary	swnmary	NOUN
ftr-464	2	15	of	of	ADP
ftr-464	2	16	current	current	ADJ
ftr-464	2	17	tax	tax	NOUN
ftr-464	2	18	rules	rule	NOUN
ftr-464	2	19	................	................	PUNCT
ftr-464	2	20	263	263	NUM
ftr-464	2	21	1	1	NUM
ftr-464	2	22	.	.	PUNCT
ftr-464	3	1	unfunded	unfunded	ADJ
ftr-464	3	2	deferred	deferred	ADJ
ftr-464	3	3	compensation	compensation	NOUN
ftr-464	3	4	........	........	PUNCT
ftr-464	3	5	264	264	NUM
ftr-464	3	6	2	2	NUM
ftr-464	3	7	.	.	PUNCT
ftr-464	3	8	qualified	qualified	ADJ
ftr-464	3	9	retirement	retirement	NOUN
ftr-464	3	10	plans	plan	NOUN
ftr-464	3	11	.............	.............	PUNCT
ftr-464	3	12	265	265	NUM
ftr-464	3	13	3	3	NUM
ftr-464	3	14	.	.	PUNCT
ftr-464	3	15	funded	fund	VERB
ftr-464	3	16	nonqualified	nonqualified	ADJ
ftr-464	3	17	plans	plan	NOUN
ftr-464	3	18	.............	.............	PUNCT
ftr-464	3	19	266	266	NUM
ftr-464	3	20	4	4	NUM
ftr-464	3	21	.	.	PUNCT
ftr-464	3	22	individual	individual	ADJ
ftr-464	3	23	retirement	retirement	NOUN
ftr-464	3	24	accounts	account	NOUN
ftr-464	3	25	..........	..........	PUNCT
ftr-464	3	26	269	269	NUM
ftr-464	3	27	b.	b.	PROPN
ftr-464	3	28	rationale	rationale	NOUN
ftr-464	3	29	for	for	ADP
ftr-464	3	30	u.s	u.s	PROPN
ftr-464	3	31	.	.	PROPN
ftr-464	3	32	tax	tax	NOUN
ftr-464	3	33	treatment	treatment	NOUN
ftr-464	3	34	of	of	ADP
ftr-464	3	35	qualified	qualified	ADJ
ftr-464	3	36	retirement	retirement	NOUN
ftr-464	3	37	plans	plan	NOUN
ftr-464	3	38	..........................	..........................	PUNCT
ftr-464	3	39	270	270	NUM
ftr-464	3	40	c.	c.	NOUN
ftr-464	3	41	taxation	taxation	NOUN
ftr-464	3	42	of	of	ADP
ftr-464	3	43	pensions	pension	NOUN
ftr-464	3	44	in	in	ADP
ftr-464	3	45	other	other	ADJ
ftr-464	3	46	developed	develop	VERB
ftr-464	3	47	countries	country	NOUN
ftr-464	3	48	...............................	...............................	PUNCT
ftr-464	3	49	272	272	NUM
ftr-464	3	50	d.	d.	PROPN
ftr-464	3	51	new	new	ADJ
ftr-464	3	52	considerations	consideration	NOUN
ftr-464	3	53	in	in	ADP
ftr-464	3	54	cross	cross	ADJ
ftr-464	3	55	-	-	ADJ
ftr-464	3	56	border	border	ADJ
ftr-464	3	57	context	context	NOUN
ftr-464	3	58	......	......	PUNCT
ftr-464	3	59	273	273	NUM
ftr-464	3	60	m.	m.	NOUN
ftr-464	3	61	source	source	NOUN
ftr-464	3	62	-	-	PUNCT
ftr-464	3	63	based	base	VERB
ftr-464	3	64	taxation	taxation	NOUN
ftr-464	3	65	by	by	ADP
ftr-464	3	66	u.s	u.s	PROPN
ftr-464	3	67	.	.	PROPN
ftr-464	3	68	of	of	ADP
ftr-464	3	69	deferred	defer	VERB
ftr-464	3	70	compensation	compensation	NOUN
ftr-464	3	71	paid	pay	VERB
ftr-464	3	72	to	to	PART
ftr-464	3	73	nonresident	nonresident	VERB
ftr-464	3	74	aliens	alien	NOUN
ftr-464	3	75	........	........	PUNCT
ftr-464	3	76	275	275	NUM
ftr-464	3	77	a.	a.	NOUN
ftr-464	3	78	background	background	NOUN
ftr-464	3	79	:	:	PUNCT
ftr-464	3	80	u.s	u.s	PROPN
ftr-464	3	81	.	.	PROPN
ftr-464	3	82	taxation	taxation	NOUN
ftr-464	3	83	of	of	ADP
ftr-464	3	84	current	current	ADJ
ftr-464	3	85	compensation	compensation	NOUN
ftr-464	3	86	and	and	CCONJ
ftr-464	3	87	investment	investment	NOUN
ftr-464	3	88	income	income	NOUN
ftr-464	3	89	of	of	ADP
ftr-464	3	90	nonresident	nonresident	ADJ
ftr-464	3	91	aliens	alien	NOUN
ftr-464	3	92	......	......	PUNCT
ftr-464	3	93	275	275	NUM
ftr-464	3	94	b.	b.	PROPN
ftr-464	3	95	u.s	u.s	PROPN
ftr-464	3	96	.	.	PROPN
ftr-464	3	97	taxation	taxation	NOUN
ftr-464	3	98	of	of	ADP
ftr-464	3	99	deferred	defer	VERB
ftr-464	3	100	compensation	compensation	NOUN
ftr-464	3	101	received	receive	VERB
ftr-464	3	102	by	by	ADP
ftr-464	3	103	a	a	DET
ftr-464	3	104	nonresident	nonresident	ADJ
ftr-464	3	105	alien	alien	NOUN
ftr-464	3	106	.....................	.....................	PUNCT
ftr-464	3	107	277	277	NUM
ftr-464	3	108	1	1	NUM
ftr-464	3	109	.	.	PUNCT
ftr-464	4	1	unfunded	unfunded	ADJ
ftr-464	4	2	deferred	deferred	ADJ
ftr-464	4	3	compensation	compensation	NOUN
ftr-464	4	4	........	........	PUNCT
ftr-464	5	1	277	277	NUM
ftr-464	5	2	2	2	NUM
ftr-464	5	3	.	.	PUNCT
ftr-464	5	4	qualified	qualified	ADJ
ftr-464	5	5	pension	pension	NOUN
ftr-464	5	6	plan	plan	NOUN
ftr-464	5	7	................	................	PUNCT
ftr-464	5	8	278	278	NUM
ftr-464	5	9	3	3	NUM
ftr-464	5	10	.	.	PUNCT
ftr-464	5	11	funded	fund	VERB
ftr-464	5	12	but	but	CCONJ
ftr-464	5	13	nonqualified	nonqualified	ADJ
ftr-464	5	14	plans	plan	NOUN
ftr-464	5	15	..........	..........	PUNCT
ftr-464	5	16	282	282	NUM
ftr-464	5	17	4	4	NUM
ftr-464	5	18	.	.	PUNCT
ftr-464	6	1	employee	employee	NOUN
ftr-464	6	2	contributions	contribution	NOUN
ftr-464	6	3	to	to	ADP
ftr-464	6	4	retirement	retirement	NOUN
ftr-464	6	5	arrangements	arrangement	NOUN
ftr-464	6	6	......................	......................	PUNCT
ftr-464	7	1	283	283	NUM
ftr-464	7	2	5	5	NUM
ftr-464	7	3	.	.	PUNCT
ftr-464	7	4	period	period	NOUN
ftr-464	7	5	of	of	ADP
ftr-464	7	6	u.s	u.s	PROPN
ftr-464	7	7	.	.	PROPN
ftr-464	7	8	residence	residence	NOUN
ftr-464	7	9	and	and	CCONJ
ftr-464	7	10	exit	exit	NOUN
ftr-464	7	11	tax	tax	NOUN
ftr-464	7	12	proposals	proposal	NOUN
ftr-464	7	13	.........................	.........................	PUNCT
ftr-464	7	14	284	284	NUM
ftr-464	7	15	c.	c.	NOUN
ftr-464	7	16	treaty	treaty	NOUN
ftr-464	7	17	position	position	NOUN
ftr-464	7	18	...........................	...........................	PUNCT
ftr-464	7	19	285	285	NUM
ftr-464	7	20	*	*	PUNCT
ftr-464	7	21	professor	professor	NOUN
ftr-464	7	22	of	of	ADP
ftr-464	7	23	law	law	NOUN
ftr-464	7	24	,	,	PUNCT
ftr-464	7	25	rutgers	rutger	NOUN
ftr-464	7	26	,	,	PUNCT
ftr-464	7	27	the	the	DET
ftr-464	7	28	state	state	PROPN
ftr-464	7	29	university	university	PROPN
ftr-464	7	30	of	of	ADP
ftr-464	7	31	new	new	PROPN
ftr-464	7	32	jersey	jersey	PROPN
ftr-464	7	33	,	,	PUNCT
ftr-464	7	34	school	school	NOUN
ftr-464	7	35	of	of	ADP
ftr-464	7	36	lawnewark	lawnewark	NOUN
ftr-464	7	37	.	.	PUNCT
ftr-464	8	1	b.a	b.a	PROPN
ftr-464	8	2	.	.	PROPN
ftr-464	8	3	,	,	PUNCT
ftr-464	8	4	1972	1972	NUM
ftr-464	8	5	,	,	PUNCT
ftr-464	8	6	yale	yale	PROPN
ftr-464	8	7	college	college	PROPN
ftr-464	8	8	;	;	PUNCT
ftr-464	8	9	j.d	j.d	PROPN
ftr-464	8	10	.	.	PROPN
ftr-464	8	11	,	,	PUNCT
ftr-464	8	12	1976	1976	NUM
ftr-464	8	13	,	,	PUNCT
ftr-464	8	14	harvard	harvard	PROPN
ftr-464	8	15	law	law	PROPN
ftr-464	8	16	school	school	NOUN
ftr-464	8	17	.	.	PUNCT
ftr-464	9	1	the	the	DET
ftr-464	9	2	author	author	NOUN
ftr-464	9	3	wishes	wish	VERB
ftr-464	9	4	to	to	PART
ftr-464	9	5	thank	thank	VERB
ftr-464	9	6	thomas	thomas	PROPN
ftr-464	9	7	st.g	st.g	PROPN
ftr-464	9	8	.	.	PUNCT
ftr-464	10	1	bissell	bissell	NOUN
ftr-464	10	2	for	for	ADP
ftr-464	10	3	reading	read	VERB
ftr-464	10	4	an	an	DET
ftr-464	10	5	earlier	early	ADJ
ftr-464	10	6	draft	draft	NOUN
ftr-464	10	7	of	of	ADP
ftr-464	10	8	the	the	DET
ftr-464	10	9	manuscript	manuscript	NOUN
ftr-464	10	10	and	and	CCONJ
ftr-464	10	11	to	to	PART
ftr-464	10	12	thank	thank	VERB
ftr-464	10	13	tracy	tracy	PROPN
ftr-464	10	14	a.	a.	PROPN
ftr-464	10	15	kaye	kaye	PROPN
ftr-464	10	16	for	for	ADP
ftr-464	10	17	her	her	PRON
ftr-464	10	18	helpful	helpful	ADJ
ftr-464	10	19	comments	comment	NOUN
ftr-464	10	20	.	.	PUNCT
ftr-464	11	1	florida	florida	PROPN
ftr-464	11	2	tax	tax	PROPN
ftr-464	11	3	review	review	NOUN
ftr-464	11	4	1	1	NUM
ftr-464	11	5	.	.	PUNCT
ftr-464	11	6	pension	pension	NOUN
ftr-464	11	7	distributions	distribution	NOUN
ftr-464	11	8	.................	.................	PUNCT
ftr-464	11	9	285	285	NUM
ftr-464	11	10	2	2	NUM
ftr-464	11	11	.	.	PUNCT
ftr-464	11	12	pension	pension	NOUN
ftr-464	11	13	contributions	contribution	NOUN
ftr-464	11	14	................	................	PUNCT
ftr-464	11	15	300	300	NUM
ftr-464	11	16	d.	d.	PROPN
ftr-464	11	17	rationale	rationale	NOUN
ftr-464	11	18	for	for	ADP
ftr-464	11	19	source	source	NOUN
ftr-464	11	20	-	-	PUNCT
ftr-464	11	21	based	base	VERB
ftr-464	11	22	taxation	taxation	NOUN
ftr-464	11	23	............	............	PUNCT
ftr-464	12	1	303	303	NUM
ftr-464	12	2	1	1	NUM
ftr-464	12	3	.	.	PUNCT
ftr-464	13	1	unfunded	unfunded	ADJ
ftr-464	13	2	deferred	deferred	ADJ
ftr-464	13	3	compensation	compensation	NOUN
ftr-464	13	4	........	........	PUNCT
ftr-464	13	5	303	303	NUM
ftr-464	13	6	2	2	NUM
ftr-464	13	7	.	.	PUNCT
ftr-464	14	1	different	different	ADJ
ftr-464	14	2	treatment	treatment	NOUN
ftr-464	14	3	of	of	ADP
ftr-464	14	4	funded	fund	VERB
ftr-464	14	5	deferred	defer	VERB
ftr-464	14	6	compensation	compensation	NOUN
ftr-464	14	7	......................	......................	PUNCT
ftr-464	15	1	304	304	NUM
ftr-464	15	2	e.	e.	PROPN
ftr-464	15	3	rationale	rationale	PROPN
ftr-464	15	4	for	for	ADP
ftr-464	15	5	treaty	treaty	NOUN
ftr-464	15	6	relinquishment	relinquishment	NOUN
ftr-464	15	7	of	of	ADP
ftr-464	15	8	source	source	NOUN
ftr-464	15	9	-	-	PUNCT
ftr-464	15	10	based	base	VERB
ftr-464	15	11	jurisdiction	jurisdiction	NOUN
ftr-464	15	12	over	over	ADP
ftr-464	15	13	pensions	pension	NOUN
ftr-464	15	14	...................	...................	PUNCT
ftr-464	16	1	306	306	NUM
ftr-464	16	2	1	1	NUM
ftr-464	16	3	.	.	PUNCT
ftr-464	16	4	eliminating	eliminate	VERB
ftr-464	16	5	difficulties	difficulty	NOUN
ftr-464	16	6	created	create	VERB
ftr-464	16	7	by	by	ADP
ftr-464	16	8	inconsistent	inconsistent	ADJ
ftr-464	16	9	source	source	NOUN
ftr-464	16	10	rules	rule	NOUN
ftr-464	16	11	..............	..............	PUNCT
ftr-464	16	12	308	308	NUM
ftr-464	16	13	2	2	NUM
ftr-464	16	14	.	.	PUNCT
ftr-464	16	15	administrative	administrative	ADJ
ftr-464	16	16	difficulties	difficulty	NOUN
ftr-464	16	17	of	of	ADP
ftr-464	16	18	source	source	NOUN
ftr-464	16	19	-	-	PUNCT
ftr-464	16	20	based	base	VERB
ftr-464	16	21	taxation	taxation	NOUN
ftr-464	16	22	..........................	..........................	PUNCT
ftr-464	16	23	308	308	NUM
ftr-464	16	24	a.	a.	NOUN
ftr-464	16	25	elimination	elimination	NOUN
ftr-464	16	26	of	of	ADP
ftr-464	16	27	administrative	administrative	ADJ
ftr-464	16	28	difficulties	difficulty	NOUN
ftr-464	16	29	by	by	ADP
ftr-464	16	30	eliminating	eliminate	VERB
ftr-464	16	31	source	source	NOUN
ftr-464	16	32	-	-	PUNCT
ftr-464	16	33	based	base	VERB
ftr-464	16	34	taxation	taxation	NOUN
ftr-464	16	35	..........	..........	PUNCT
ftr-464	16	36	308	308	NUM
ftr-464	16	37	b.	b.	PROPN
ftr-464	16	38	alternative	alternative	PROPN
ftr-464	16	39	means	mean	NOUN
ftr-464	16	40	of	of	ADP
ftr-464	16	41	easing	ease	VERB
ftr-464	16	42	administrative	administrative	ADJ
ftr-464	16	43	difficulties	difficulty	NOUN
ftr-464	16	44	........	........	PUNCT
ftr-464	17	1	312	312	NUM
ftr-464	17	2	3	3	NUM
ftr-464	17	3	.	.	PUNCT
ftr-464	17	4	determination	determination	NOUN
ftr-464	17	5	of	of	ADP
ftr-464	17	6	overall	overall	ADJ
ftr-464	17	7	"	"	PUNCT
ftr-464	17	8	ability	ability	NOUN
ftr-464	17	9	to	to	PART
ftr-464	17	10	pay	pay	VERB
ftr-464	17	11	"	"	PUNCT
ftr-464	17	12	.	.	PUNCT
ftr-464	17	13	.	.	PUNCT
ftr-464	18	1	313	313	NUM
ftr-464	18	2	4	4	NUM
ftr-464	18	3	.	.	PUNCT
ftr-464	18	4	reliance	reliance	NOUN
ftr-464	18	5	on	on	ADP
ftr-464	18	6	residence	residence	NOUN
ftr-464	18	7	-	-	PUNCT
ftr-464	18	8	based	base	VERB
ftr-464	18	9	taxation	taxation	NOUN
ftr-464	18	10	.....	.....	PUNCT
ftr-464	18	11	315	315	NUM
ftr-464	18	12	f.	f.	PROPN
ftr-464	18	13	proper	proper	ADJ
ftr-464	18	14	scope	scope	NOUN
ftr-464	18	15	of	of	ADP
ftr-464	18	16	source	source	NOUN
ftr-464	18	17	-	-	PUNCT
ftr-464	18	18	based	base	VERB
ftr-464	18	19	exemption	exemption	NOUN
ftr-464	18	20	........	........	PUNCT
ftr-464	18	21	316	316	NUM
ftr-464	18	22	g.	g.	NOUN
ftr-464	18	23	source	source	NOUN
ftr-464	18	24	-	-	PUNCT
ftr-464	18	25	based	base	VERB
ftr-464	18	26	taxation	taxation	NOUN
ftr-464	18	27	of	of	ADP
ftr-464	18	28	contributions	contribution	NOUN
ftr-464	18	29	to	to	ADP
ftr-464	18	30	foreign	foreign	ADJ
ftr-464	18	31	pension	pension	NOUN
ftr-464	18	32	plans	plan	NOUN
ftr-464	18	33	......................	......................	PUNCT
ftr-464	18	34	318	318	NUM
ftr-464	18	35	iv	iv	NOUN
ftr-464	18	36	.	.	PUNCT
ftr-464	18	37	residence	residence	NOUN
ftr-464	18	38	-	-	PUNCT
ftr-464	18	39	based	base	VERB
ftr-464	18	40	u.s	u.s	PROPN
ftr-464	18	41	.	.	PROPN
ftr-464	18	42	taxation	taxation	NOUN
ftr-464	18	43	of	of	ADP
ftr-464	18	44	deferred	defer	VERB
ftr-464	18	45	compensation	compensation	NOUN
ftr-464	18	46	paid	pay	VERB
ftr-464	18	47	to	to	ADP
ftr-464	18	48	u.s	u.s	PROPN
ftr-464	18	49	.	.	PROPN
ftr-464	18	50	citizens	citizen	NOUN
ftr-464	18	51	or	or	CCONJ
ftr-464	18	52	residents	resident	NOUN
ftr-464	18	53	...	...	PUNCT
ftr-464	18	54	322	322	NUM
ftr-464	18	55	a.	a.	NOUN
ftr-464	18	56	u.s	u.s	PROPN
ftr-464	18	57	.	.	PROPN
ftr-464	18	58	citizen	citizen	PROPN
ftr-464	18	59	who	who	PRON
ftr-464	18	60	works	work	VERB
ftr-464	18	61	in	in	ADP
ftr-464	18	62	foreign	foreign	ADJ
ftr-464	18	63	country	country	NOUN
ftr-464	18	64	before	before	ADP
ftr-464	18	65	retirement	retirement	NOUN
ftr-464	18	66	in	in	ADP
ftr-464	18	67	the	the	DET
ftr-464	18	68	u.s	u.s	PROPN
ftr-464	18	69	.	.	PROPN
ftr-464	18	70	..................	..................	PUNCT
ftr-464	19	1	322	322	NUM
ftr-464	19	2	1	1	NUM
ftr-464	19	3	.	.	PUNCT
ftr-464	19	4	imposition	imposition	NOUN
ftr-464	19	5	of	of	ADP
ftr-464	19	6	u.s	u.s	PROPN
ftr-464	19	7	.	.	PROPN
ftr-464	19	8	tax	tax	PROPN
ftr-464	19	9	................	................	PUNCT
ftr-464	19	10	322	322	NUM
ftr-464	19	11	2	2	NUM
ftr-464	19	12	.	.	PUNCT
ftr-464	19	13	foreign	foreign	ADJ
ftr-464	19	14	tax	tax	NOUN
ftr-464	19	15	credit	credit	NOUN
ftr-464	19	16	considerations	consideration	NOUN
ftr-464	19	17	.......	.......	PUNCT
ftr-464	19	18	327	327	NUM
ftr-464	19	19	3	3	X
ftr-464	19	20	.	.	PUNCT
ftr-464	19	21	treaty	treaty	NOUN
ftr-464	19	22	provisions	provision	NOUN
ftr-464	19	23	....................	....................	PUNCT
ftr-464	20	1	328	328	NUM
ftr-464	20	2	4	4	NUM
ftr-464	20	3	.	.	PUNCT
ftr-464	20	4	possibilities	possibility	NOUN
ftr-464	20	5	for	for	ADP
ftr-464	20	6	manipulation	manipulation	NOUN
ftr-464	20	7	of	of	ADP
ftr-464	20	8	timing	timing	NOUN
ftr-464	20	9	differences	difference	NOUN
ftr-464	20	10	........................	........................	PUNCT
ftr-464	20	11	332	332	NUM
ftr-464	20	12	5	5	NUM
ftr-464	20	13	.	.	PUNCT
ftr-464	20	14	lack	lack	NOUN
ftr-464	20	15	of	of	ADP
ftr-464	20	16	citizenship	citizenship	NOUN
ftr-464	20	17	jurisdiction	jurisdiction	NOUN
ftr-464	20	18	in	in	ADP
ftr-464	20	19	most	most	ADJ
ftr-464	20	20	countries	country	NOUN
ftr-464	20	21	.....................	.....................	PUNCT
ftr-464	21	1	334	334	NUM
ftr-464	21	2	b.	b.	PROPN
ftr-464	21	3	alien	alien	PROPN
ftr-464	21	4	performs	perform	VERB
ftr-464	21	5	services	service	NOUN
ftr-464	21	6	outside	outside	ADP
ftr-464	21	7	the	the	DET
ftr-464	21	8	u.s	u.s	PROPN
ftr-464	21	9	.	.	PROPN
ftr-464	21	10	and	and	CCONJ
ftr-464	21	11	receives	receive	VERB
ftr-464	21	12	payments	payment	NOUN
ftr-464	21	13	of	of	ADP
ftr-464	21	14	deferred	defer	VERB
ftr-464	21	15	compensation	compensation	NOUN
ftr-464	21	16	after	after	ADP
ftr-464	21	17	becoming	become	VERB
ftr-464	21	18	u.s	u.s	PROPN
ftr-464	21	19	.	.	PROPN
ftr-464	21	20	resident	resident	NOUN
ftr-464	21	21	.................	.................	PUNCT
ftr-464	22	1	335	335	NUM
ftr-464	22	2	1	1	NUM
ftr-464	22	3	.	.	PUNCT
ftr-464	22	4	results	result	NOUN
ftr-464	22	5	under	under	ADP
ftr-464	22	6	the	the	DET
ftr-464	22	7	internal	internal	ADJ
ftr-464	22	8	revenue	revenue	NOUN
ftr-464	22	9	code	code	NOUN
ftr-464	22	10	...	...	PUNCT
ftr-464	23	1	335	335	NUM
ftr-464	23	2	2	2	NUM
ftr-464	23	3	.	.	X
ftr-464	23	4	results	result	NOUN
ftr-464	23	5	under	under	ADP
ftr-464	23	6	treaties	treaty	NOUN
ftr-464	23	7	................	................	PUNCT
ftr-464	23	8	338	338	NUM
ftr-464	23	9	a.	a.	NOUN
ftr-464	23	10	treatment	treatment	NOUN
ftr-464	23	11	by	by	ADP
ftr-464	23	12	country	country	NOUN
ftr-464	23	13	x	x	INTJ
ftr-464	23	14	.........	.........	PUNCT
ftr-464	23	15	338	338	NUM
ftr-464	23	16	b.	b.	NOUN
ftr-464	23	17	treatment	treatment	NOUN
ftr-464	23	18	by	by	ADP
ftr-464	23	19	united	united	PROPN
ftr-464	23	20	states	states	PROPN
ftr-464	23	21	.......	.......	PUNCT
ftr-464	23	22	339	339	NUM
ftr-464	24	1	[	[	X
ftr-464	24	2	vol	vol	NOUN
ftr-464	24	3	3:6	3:6	NUM
ftr-464	24	4	1996	1996	NUM
ftr-464	24	5	]	]	PUNCT
ftr-464	24	6	u.s	u.s	PROPN
ftr-464	24	7	.	.	PROPN
ftr-464	24	8	income	income	NOUN
ftr-464	24	9	taxation	taxation	NOUN
ftr-464	24	10	of	of	ADP
ftr-464	24	11	cross	cross	ADJ
ftr-464	24	12	-	-	ADJ
ftr-464	24	13	border	border	ADJ
ftr-464	24	14	pensions	pension	NOUN
ftr-464	24	15	261	261	NUM
ftr-464	24	16	c.	c.	NOUN
ftr-464	24	17	the	the	DET
ftr-464	24	18	problems	problem	NOUN
ftr-464	24	19	associated	associate	VERB
ftr-464	24	20	with	with	ADP
ftr-464	24	21	u.s	u.s	PROPN
ftr-464	24	22	.	.	PROPN
ftr-464	24	23	residence	residence	NOUN
ftr-464	24	24	-	-	PUNCT
ftr-464	24	25	based	base	VERB
ftr-464	24	26	taxation	taxation	NOUN
ftr-464	24	27	of	of	ADP
ftr-464	24	28	participants	participant	NOUN
ftr-464	24	29	in	in	ADP
ftr-464	24	30	foreign	foreign	ADJ
ftr-464	24	31	plans	plan	NOUN
ftr-464	24	32	........	........	PUNCT
ftr-464	24	33	341	341	NUM
ftr-464	24	34	d.	d.	PROPN
ftr-464	24	35	u.s	u.s	PROPN
ftr-464	24	36	.	.	PROPN
ftr-464	24	37	residence	residence	NOUN
ftr-464	24	38	-	-	PUNCT
ftr-464	24	39	based	base	VERB
ftr-464	24	40	taxation	taxation	NOUN
ftr-464	24	41	of	of	ADP
ftr-464	24	42	u.s	u.s	PROPN
ftr-464	24	43	.	.	PROPN
ftr-464	24	44	multinational	multinational	ADJ
ftr-464	24	45	employer	employer	NOUN
ftr-464	24	46	...............................	...............................	PUNCT
ftr-464	25	1	343	343	NUM
ftr-464	25	2	e.	e.	PROPN
ftr-464	25	3	possible	possible	ADJ
ftr-464	25	4	improvements	improvement	NOUN
ftr-464	25	5	of	of	ADP
ftr-464	25	6	u.s	u.s	PROPN
ftr-464	25	7	.	.	PROPN
ftr-464	25	8	residence	residence	NOUN
ftr-464	25	9	-	-	PUNCT
ftr-464	25	10	based	base	VERB
ftr-464	25	11	taxation	taxation	NOUN
ftr-464	25	12	of	of	ADP
ftr-464	25	13	beneficiaries	beneficiary	NOUN
ftr-464	25	14	of	of	ADP
ftr-464	25	15	foreign	foreign	ADJ
ftr-464	25	16	plans	plan	NOUN
ftr-464	25	17	........	........	PUNCT
ftr-464	26	1	349	349	NUM
ftr-464	26	2	v.	v.	ADP
ftr-464	26	3	a	a	DET
ftr-464	26	4	more	more	ADV
ftr-464	26	5	comprehensive	comprehensive	ADJ
ftr-464	26	6	u.s	u.s	PROPN
ftr-464	26	7	.	.	PROPN
ftr-464	26	8	treaty	treaty	NOUN
ftr-464	26	9	policy	policy	NOUN
ftr-464	26	10	........	........	PUNCT
ftr-464	27	1	352	352	NUM
ftr-464	27	2	v1	v1	NOUN
ftr-464	27	3	.	.	PUNCT
ftr-464	27	4	conclusion	conclusion	NOUN
ftr-464	27	5	..................................	..................................	PUNCT
ftr-464	27	6	366	366	NUM
ftr-464	27	7	florida	florida	PROPN
ftr-464	27	8	tax	tax	PROPN
ftr-464	27	9	review	review	PROPN
ftr-464	27	10	i.	i.	NOUN
ftr-464	27	11	introduction	introduction	NOUN
ftr-464	27	12	this	this	DET
ftr-464	27	13	article	article	NOUN
ftr-464	27	14	will	will	AUX
ftr-464	27	15	explore	explore	VERB
ftr-464	27	16	the	the	DET
ftr-464	27	17	u.s	u.s	PROPN
ftr-464	27	18	.	.	PROPN
ftr-464	27	19	income	income	NOUN
ftr-464	27	20	tax	tax	NOUN
ftr-464	27	21	rules	rule	NOUN
ftr-464	27	22	applied	apply	VERB
ftr-464	27	23	to	to	ADP
ftr-464	27	24	deferred	defer	VERB
ftr-464	27	25	compensation	compensation	NOUN
ftr-464	27	26	transactions	transaction	NOUN
ftr-464	27	27	that	that	PRON
ftr-464	27	28	cross	cross	VERB
ftr-464	27	29	national	national	ADJ
ftr-464	27	30	borders	border	NOUN
ftr-464	27	31	;	;	PUNCT
ftr-464	27	32	it	it	PRON
ftr-464	27	33	will	will	AUX
ftr-464	27	34	consider	consider	VERB
ftr-464	27	35	whether	whether	SCONJ
ftr-464	27	36	the	the	DET
ftr-464	27	37	rules	rule	NOUN
ftr-464	27	38	that	that	PRON
ftr-464	27	39	the	the	DET
ftr-464	27	40	u.s	u.s	PROPN
ftr-464	27	41	.	.	PROPN
ftr-464	27	42	has	have	AUX
ftr-464	27	43	developed	develop	VERB
ftr-464	27	44	,	,	PUNCT
ftr-464	27	45	as	as	ADP
ftr-464	27	46	a	a	DET
ftr-464	27	47	source	source	NOUN
ftr-464	27	48	country	country	NOUN
ftr-464	27	49	and	and	CCONJ
ftr-464	27	50	as	as	ADP
ftr-464	27	51	a	a	DET
ftr-464	27	52	residence	residence	NOUN
ftr-464	27	53	country	country	NOUN
ftr-464	27	54	,	,	PUNCT
ftr-464	27	55	constitute	constitute	VERB
ftr-464	27	56	both	both	DET
ftr-464	27	57	a	a	DET
ftr-464	27	58	coherent	coherent	ADJ
ftr-464	27	59	and	and	CCONJ
ftr-464	27	60	administrable	administrable	ADJ
ftr-464	27	61	approach	approach	NOUN
ftr-464	27	62	and	and	CCONJ
ftr-464	27	63	one	one	NUM
ftr-464	27	64	that	that	PRON
ftr-464	27	65	meshes	mesh	VERB
ftr-464	27	66	harmoniously	harmoniously	ADV
ftr-464	27	67	with	with	ADP
ftr-464	27	68	the	the	DET
ftr-464	27	69	laws	law	NOUN
ftr-464	27	70	of	of	ADP
ftr-464	27	71	other	other	ADJ
ftr-464	27	72	countries	country	NOUN
ftr-464	27	73	.	.	PUNCT
ftr-464	28	1	one	one	NUM
ftr-464	28	2	objective	objective	NOUN
ftr-464	28	3	in	in	ADP
ftr-464	28	4	this	this	DET
ftr-464	28	5	context	context	NOUN
ftr-464	28	6	is	be	AUX
ftr-464	28	7	to	to	PART
ftr-464	28	8	avoid	avoid	VERB
ftr-464	28	9	erecting	erect	VERB
ftr-464	28	10	barriers	barrier	NOUN
ftr-464	28	11	to	to	ADP
ftr-464	28	12	the	the	DET
ftr-464	28	13	free	free	ADJ
ftr-464	28	14	movement	movement	NOUN
ftr-464	28	15	of	of	ADP
ftr-464	28	16	employees	employee	NOUN
ftr-464	28	17	across	across	ADP
ftr-464	28	18	borders	border	NOUN
ftr-464	28	19	.	.	PUNCT
ftr-464	29	1	others	other	NOUN
ftr-464	29	2	are	be	AUX
ftr-464	29	3	to	to	PART
ftr-464	29	4	avoid	avoid	VERB
ftr-464	29	5	creating	create	VERB
ftr-464	29	6	unwarranted	unwarranted	ADJ
ftr-464	29	7	loopholes	loophole	NOUN
ftr-464	29	8	for	for	ADP
ftr-464	29	9	employees	employee	NOUN
ftr-464	29	10	and	and	CCONJ
ftr-464	29	11	to	to	PART
ftr-464	29	12	insure	insure	VERB
ftr-464	29	13	that	that	SCONJ
ftr-464	29	14	the	the	DET
ftr-464	29	15	u.s	u.s	PROPN
ftr-464	29	16	.	.	PROPN
ftr-464	29	17	obtains	obtain	VERB
ftr-464	29	18	its	its	PRON
ftr-464	29	19	rightful	rightful	ADJ
ftr-464	29	20	share	share	NOUN
ftr-464	29	21	of	of	ADP
ftr-464	29	22	tax	tax	NOUN
ftr-464	29	23	revenues	revenue	NOUN
ftr-464	29	24	.	.	PUNCT
ftr-464	30	1	this	this	DET
ftr-464	30	2	topic	topic	NOUN
ftr-464	30	3	is	be	AUX
ftr-464	30	4	of	of	ADP
ftr-464	30	5	increasing	increase	VERB
ftr-464	30	6	significance	significance	NOUN
ftr-464	30	7	because	because	SCONJ
ftr-464	30	8	of	of	ADP
ftr-464	30	9	the	the	DET
ftr-464	30	10	growth	growth	NOUN
ftr-464	30	11	in	in	ADP
ftr-464	30	12	cross	cross	ADJ
ftr-464	30	13	-	-	ADJ
ftr-464	30	14	border	border	ADJ
ftr-464	30	15	movements	movement	NOUN
ftr-464	30	16	of	of	ADP
ftr-464	30	17	employees	employee	NOUN
ftr-464	30	18	in	in	ADP
ftr-464	30	19	recent	recent	ADJ
ftr-464	30	20	years	year	NOUN
ftr-464	30	21	.	.	PUNCT
ftr-464	31	1	there	there	PRON
ftr-464	31	2	are	be	VERB
ftr-464	31	3	a	a	DET
ftr-464	31	4	number	number	NOUN
ftr-464	31	5	of	of	ADP
ftr-464	31	6	troubling	troubling	ADJ
ftr-464	31	7	features	feature	NOUN
ftr-464	31	8	of	of	ADP
ftr-464	31	9	the	the	DET
ftr-464	31	10	u.s	u.s	PROPN
ftr-464	31	11	.	.	PROPN
ftr-464	31	12	rules	rule	NOUN
ftr-464	31	13	for	for	ADP
ftr-464	31	14	taxing	tax	VERB
ftr-464	31	15	cross	cross	ADJ
ftr-464	31	16	-	-	ADJ
ftr-464	31	17	border	border	ADJ
ftr-464	31	18	deferred	defer	VERB
ftr-464	31	19	compensation	compensation	NOUN
ftr-464	31	20	that	that	PRON
ftr-464	31	21	suggest	suggest	VERB
ftr-464	31	22	the	the	DET
ftr-464	31	23	need	need	NOUN
ftr-464	31	24	for	for	ADP
ftr-464	31	25	this	this	DET
ftr-464	31	26	exploration	exploration	NOUN
ftr-464	31	27	.	.	PUNCT
ftr-464	32	1	the	the	DET
ftr-464	32	2	rules	rule	NOUN
ftr-464	32	3	for	for	ADP
ftr-464	32	4	u.s	u.s	PROPN
ftr-464	32	5	.	.	PROPN
ftr-464	32	6	source	source	NOUN
ftr-464	32	7	-	-	PUNCT
ftr-464	32	8	based	base	VERB
ftr-464	32	9	taxation	taxation	NOUN
ftr-464	32	10	are	be	AUX
ftr-464	32	11	often	often	ADV
ftr-464	32	12	complex	complex	ADJ
ftr-464	32	13	and	and	CCONJ
ftr-464	32	14	difficult	difficult	ADJ
ftr-464	32	15	to	to	PART
ftr-464	32	16	administer	administer	VERB
ftr-464	32	17	.	.	PUNCT
ftr-464	33	1	in	in	ADP
ftr-464	33	2	stark	stark	ADJ
ftr-464	33	3	contrast	contrast	NOUN
ftr-464	33	4	to	to	ADP
ftr-464	33	5	its	its	PRON
ftr-464	33	6	stringent	stringent	ADJ
ftr-464	33	7	source	source	NOUN
ftr-464	33	8	-	-	PUNCT
ftr-464	33	9	based	base	VERB
ftr-464	33	10	taxation	taxation	NOUN
ftr-464	33	11	under	under	ADP
ftr-464	33	12	the	the	DET
ftr-464	33	13	code	code	NOUN
ftr-464	33	14	,	,	PUNCT
ftr-464	33	15	the	the	DET
ftr-464	33	16	u.s	u.s	PROPN
ftr-464	33	17	.	.	PROPN
ftr-464	33	18	in	in	ADP
ftr-464	33	19	its	its	PRON
ftr-464	33	20	treaties	treaty	NOUN
ftr-464	33	21	completely	completely	ADV
ftr-464	33	22	surrenders	surrender	VERB
ftr-464	33	23	source	source	NOUN
ftr-464	33	24	-	-	PUNCT
ftr-464	33	25	based	base	VERB
ftr-464	33	26	jurisdiction	jurisdiction	NOUN
ftr-464	33	27	over	over	ADP
ftr-464	33	28	"	"	PUNCT
ftr-464	33	29	pensions	pension	NOUN
ftr-464	33	30	.	.	PUNCT
ftr-464	33	31	"	"	PUNCT
ftr-464	34	1	however	however	ADV
ftr-464	34	2	,	,	PUNCT
ftr-464	34	3	no	no	DET
ftr-464	34	4	such	such	ADJ
ftr-464	34	5	treaty	treaty	NOUN
ftr-464	34	6	relief	relief	NOUN
ftr-464	34	7	is	be	AUX
ftr-464	34	8	provided	provide	VERB
ftr-464	34	9	for	for	ADP
ftr-464	34	10	other	other	ADJ
ftr-464	34	11	forms	form	NOUN
ftr-464	34	12	of	of	ADP
ftr-464	34	13	deferred	deferred	ADJ
ftr-464	34	14	compensation	compensation	NOUN
ftr-464	34	15	;	;	PUNCT
ftr-464	34	16	yet	yet	CCONJ
ftr-464	34	17	the	the	DET
ftr-464	34	18	term	term	NOUN
ftr-464	34	19	"	"	PUNCT
ftr-464	34	20	pension	pension	NOUN
ftr-464	34	21	"	"	PUNCT
ftr-464	34	22	has	have	AUX
ftr-464	34	23	not	not	PART
ftr-464	34	24	been	be	AUX
ftr-464	34	25	defined	define	VERB
ftr-464	34	26	by	by	ADP
ftr-464	34	27	the	the	DET
ftr-464	34	28	irs	irs	PROPN
ftr-464	34	29	in	in	ADP
ftr-464	34	30	an	an	DET
ftr-464	34	31	authoritative	authoritative	ADJ
ftr-464	34	32	form	form	NOUN
ftr-464	34	33	,	,	PUNCT
ftr-464	34	34	and	and	CCONJ
ftr-464	34	35	the	the	DET
ftr-464	34	36	rationale	rationale	NOUN
ftr-464	34	37	for	for	ADP
ftr-464	34	38	the	the	DET
ftr-464	34	39	special	special	ADJ
ftr-464	34	40	treatment	treatment	NOUN
ftr-464	34	41	of	of	ADP
ftr-464	34	42	"	"	PUNCT
ftr-464	34	43	pensions	pension	NOUN
ftr-464	34	44	"	"	PUNCT
ftr-464	34	45	remains	remain	VERB
ftr-464	34	46	unclear	unclear	ADJ
ftr-464	34	47	.	.	PUNCT
ftr-464	35	1	it	it	PRON
ftr-464	35	2	seems	seem	VERB
ftr-464	35	3	doubtful	doubtful	ADJ
ftr-464	35	4	that	that	SCONJ
ftr-464	35	5	u.s	u.s	PROPN
ftr-464	35	6	.	.	PROPN
ftr-464	35	7	residence	residence	NOUN
ftr-464	35	8	-	-	PUNCT
ftr-464	35	9	based	base	VERB
ftr-464	35	10	jurisdiction	jurisdiction	NOUN
ftr-464	35	11	over	over	ADP
ftr-464	35	12	"	"	PUNCT
ftr-464	35	13	pensions	pension	NOUN
ftr-464	35	14	"	"	PUNCT
ftr-464	35	15	is	be	AUX
ftr-464	35	16	exercised	exercise	VERB
ftr-464	35	17	effectively	effectively	ADV
ftr-464	35	18	,	,	PUNCT
ftr-464	35	19	at	at	ADP
ftr-464	35	20	least	least	ADJ
ftr-464	35	21	when	when	SCONJ
ftr-464	35	22	the	the	DET
ftr-464	35	23	employer	employer	NOUN
ftr-464	35	24	is	be	AUX
ftr-464	35	25	not	not	PART
ftr-464	35	26	affiliated	affiliate	VERB
ftr-464	35	27	with	with	ADP
ftr-464	35	28	a	a	DET
ftr-464	35	29	u.s	u.s	PROPN
ftr-464	35	30	.	.	PROPN
ftr-464	35	31	multinational	multinational	PROPN
ftr-464	35	32	.	.	PUNCT
ftr-464	36	1	u.s	u.s	PROPN
ftr-464	36	2	.	.	PROPN
ftr-464	36	3	tax	tax	NOUN
ftr-464	36	4	concepts	concept	NOUN
ftr-464	36	5	employed	employ	VERB
ftr-464	36	6	in	in	ADP
ftr-464	36	7	a	a	DET
ftr-464	36	8	domestic	domestic	ADJ
ftr-464	36	9	context	context	NOUN
ftr-464	36	10	are	be	AUX
ftr-464	36	11	employed	employ	VERB
ftr-464	36	12	to	to	PART
ftr-464	36	13	characterize	characterize	VERB
ftr-464	36	14	foreign	foreign	ADJ
ftr-464	36	15	retirement	retirement	NOUN
ftr-464	36	16	schemes	scheme	NOUN
ftr-464	36	17	even	even	ADV
ftr-464	36	18	though	though	SCONJ
ftr-464	36	19	the	the	DET
ftr-464	36	20	effects	effect	NOUN
ftr-464	36	21	of	of	ADP
ftr-464	36	22	such	such	ADJ
ftr-464	36	23	characterizations	characterization	NOUN
ftr-464	36	24	probably	probably	ADV
ftr-464	36	25	were	be	AUX
ftr-464	36	26	not	not	PART
ftr-464	36	27	foreseen	foresee	VERB
ftr-464	36	28	when	when	SCONJ
ftr-464	36	29	the	the	DET
ftr-464	36	30	concepts	concept	NOUN
ftr-464	36	31	were	be	AUX
ftr-464	36	32	developed	develop	VERB
ftr-464	36	33	.	.	PUNCT
ftr-464	37	1	the	the	DET
ftr-464	37	2	u.s	u.s	PROPN
ftr-464	37	3	.	.	PROPN
ftr-464	37	4	residence	residence	NOUN
ftr-464	37	5	-	-	PUNCT
ftr-464	37	6	based	base	VERB
ftr-464	37	7	rules	rule	NOUN
ftr-464	37	8	,	,	PUNCT
ftr-464	37	9	even	even	ADV
ftr-464	37	10	as	as	SCONJ
ftr-464	37	11	supplemented	supplement	VERB
ftr-464	37	12	by	by	ADP
ftr-464	37	13	treaty	treaty	NOUN
ftr-464	37	14	,	,	PUNCT
ftr-464	37	15	fail	fail	VERB
ftr-464	37	16	to	to	PART
ftr-464	37	17	take	take	VERB
ftr-464	37	18	into	into	ADP
ftr-464	37	19	account	account	NOUN
ftr-464	37	20	the	the	DET
ftr-464	37	21	manner	manner	NOUN
ftr-464	37	22	of	of	ADP
ftr-464	37	23	taxation	taxation	NOUN
ftr-464	37	24	by	by	ADP
ftr-464	37	25	the	the	DET
ftr-464	37	26	source	source	NOUN
ftr-464	37	27	-	-	PUNCT
ftr-464	37	28	country	country	NOUN
ftr-464	37	29	so	so	SCONJ
ftr-464	37	30	as	as	SCONJ
ftr-464	37	31	to	to	PART
ftr-464	37	32	guard	guard	VERB
ftr-464	37	33	against	against	ADP
ftr-464	37	34	double	double	ADJ
ftr-464	37	35	taxation	taxation	NOUN
ftr-464	37	36	or	or	CCONJ
ftr-464	37	37	inadvertent	inadvertent	ADJ
ftr-464	37	38	tax	tax	NOUN
ftr-464	37	39	exemption	exemption	NOUN
ftr-464	37	40	.	.	PUNCT
ftr-464	38	1	part	part	NOUN
ftr-464	38	2	ii	ii	PROPN
ftr-464	38	3	of	of	ADP
ftr-464	38	4	this	this	DET
ftr-464	38	5	article	article	NOUN
ftr-464	38	6	is	be	AUX
ftr-464	38	7	a	a	DET
ftr-464	38	8	brief	brief	ADJ
ftr-464	38	9	introduction	introduction	NOUN
ftr-464	38	10	,	,	PUNCT
ftr-464	38	11	reviewing	review	VERB
ftr-464	38	12	the	the	DET
ftr-464	38	13	u.s	u.s	PROPN
ftr-464	38	14	.	.	PROPN
ftr-464	38	15	income	income	NOUN
ftr-464	38	16	taxation	taxation	NOUN
ftr-464	38	17	of	of	ADP
ftr-464	38	18	deferred	defer	VERB
ftr-464	38	19	compensation	compensation	NOUN
ftr-464	38	20	in	in	ADP
ftr-464	38	21	a	a	DET
ftr-464	38	22	domestic	domestic	ADJ
ftr-464	38	23	context	context	NOUN
ftr-464	38	24	and	and	CCONJ
ftr-464	38	25	the	the	DET
ftr-464	38	26	rationale	rationale	NOUN
ftr-464	38	27	for	for	ADP
ftr-464	38	28	these	these	DET
ftr-464	38	29	rules	rule	NOUN
ftr-464	38	30	.	.	PUNCT
ftr-464	39	1	parts	part	NOUN
ftr-464	39	2	iii	iii	PROPN
ftr-464	39	3	and	and	CCONJ
ftr-464	39	4	iv	iv	NUM
ftr-464	39	5	will	will	AUX
ftr-464	39	6	examine	examine	VERB
ftr-464	39	7	the	the	DET
ftr-464	39	8	use	use	NOUN
ftr-464	39	9	of	of	ADP
ftr-464	39	10	these	these	DET
ftr-464	39	11	concepts	concept	NOUN
ftr-464	39	12	in	in	ADP
ftr-464	39	13	the	the	DET
ftr-464	39	14	development	development	NOUN
ftr-464	39	15	by	by	ADP
ftr-464	39	16	the	the	DET
ftr-464	39	17	u.s	u.s	PROPN
ftr-464	39	18	.	.	PROPN
ftr-464	39	19	of	of	ADP
ftr-464	39	20	its	its	PRON
ftr-464	39	21	rules	rule	NOUN
ftr-464	39	22	for	for	ADP
ftr-464	39	23	cross	cross	ADJ
ftr-464	39	24	-	-	ADJ
ftr-464	39	25	border	border	ADJ
ftr-464	39	26	transactions	transaction	NOUN
ftr-464	39	27	.	.	PUNCT
ftr-464	40	1	part	part	NOUN
ftr-464	40	2	iii	iii	PROPN
ftr-464	40	3	will	will	AUX
ftr-464	40	4	first	first	ADV
ftr-464	40	5	describe	describe	VERB
ftr-464	40	6	the	the	DET
ftr-464	40	7	u.s	u.s	PROPN
ftr-464	40	8	.	.	PROPN
ftr-464	40	9	assertion	assertion	NOUN
ftr-464	40	10	of	of	ADP
ftr-464	40	11	source	source	NOUN
ftr-464	40	12	-	-	PUNCT
ftr-464	40	13	based	base	VERB
ftr-464	40	14	jurisdiction	jurisdiction	NOUN
ftr-464	40	15	over	over	ADP
ftr-464	40	16	cross	cross	ADJ
ftr-464	40	17	-	-	ADJ
ftr-464	40	18	border	border	ADJ
ftr-464	40	19	1	1	NUM
ftr-464	40	20	.	.	PUNCT
ftr-464	41	1	see	see	VERB
ftr-464	41	2	richard	richard	PROPN
ftr-464	41	3	e.	e.	PROPN
ftr-464	41	4	andersen	andersen	PROPN
ftr-464	41	5	,	,	PUNCT
ftr-464	41	6	new	new	ADJ
ftr-464	41	7	oecd	oecd	PROPN
ftr-464	41	8	model	model	PROPN
ftr-464	41	9	updates	update	VERB
ftr-464	41	10	employment	employment	NOUN
ftr-464	41	11	,	,	PUNCT
ftr-464	41	12	selfemployment	selfemployment	NOUN
ftr-464	41	13	provisions	provision	NOUN
ftr-464	41	14	,	,	PUNCT
ftr-464	41	15	4	4	NUM
ftr-464	41	16	j.	j.	PROPN
ftr-464	41	17	int'l	int'l	PROPN
ftr-464	41	18	tax'n	tax'n	ADJ
ftr-464	41	19	94	94	NUM
ftr-464	41	20	(	(	PUNCT
ftr-464	41	21	1993	1993	NUM
ftr-464	41	22	)	)	PUNCT
ftr-464	41	23	.	.	PUNCT
ftr-464	42	1	andersen	andersen	PROPN
ftr-464	42	2	states	state	VERB
ftr-464	42	3	that	that	SCONJ
ftr-464	42	4	"	"	PUNCT
ftr-464	42	5	[	[	X
ftr-464	42	6	aiccompanying	aiccompanye	VERB
ftr-464	42	7	the	the	DET
ftr-464	42	8	globalization	globalization	NOUN
ftr-464	42	9	of	of	ADP
ftr-464	42	10	financial	financial	ADJ
ftr-464	42	11	capital	capital	NOUN
ftr-464	42	12	during	during	ADP
ftr-464	42	13	recent	recent	ADJ
ftr-464	42	14	decades	decade	NOUN
ftr-464	42	15	has	have	AUX
ftr-464	42	16	been	be	AUX
ftr-464	42	17	a	a	DET
ftr-464	42	18	somewhat	somewhat	ADV
ftr-464	42	19	less	less	ADV
ftr-464	42	20	publicized	publicize	VERB
ftr-464	42	21	,	,	PUNCT
ftr-464	42	22	but	but	CCONJ
ftr-464	42	23	no	no	PRON
ftr-464	42	24	less	less	ADV
ftr-464	42	25	significant	significant	ADJ
ftr-464	42	26	,	,	PUNCT
ftr-464	42	27	increase	increase	NOUN
ftr-464	42	28	in	in	ADP
ftr-464	42	29	the	the	DET
ftr-464	42	30	volume	volume	NOUN
ftr-464	42	31	of	of	ADP
ftr-464	42	32	cross	cross	ADJ
ftr-464	42	33	-	-	ADJ
ftr-464	42	34	border	border	ADJ
ftr-464	42	35	movement	movement	NOUN
ftr-464	42	36	of	of	ADP
ftr-464	42	37	human	human	ADJ
ftr-464	42	38	capital	capital	NOUN
ftr-464	42	39	,	,	PUNCT
ftr-464	42	40	i.e.	i.e.	X
ftr-464	42	41	,	,	PUNCT
ftr-464	42	42	international	international	ADJ
ftr-464	42	43	transfers	transfer	NOUN
ftr-464	42	44	of	of	ADP
ftr-464	42	45	employees	employee	NOUN
ftr-464	42	46	in	in	ADP
ftr-464	42	47	the	the	DET
ftr-464	42	48	public	public	ADJ
ftr-464	42	49	and	and	CCONJ
ftr-464	42	50	private	private	ADJ
ftr-464	42	51	sector	sector	NOUN
ftr-464	42	52	,	,	PUNCT
ftr-464	42	53	as	as	ADV
ftr-464	42	54	well	well	ADV
ftr-464	42	55	as	as	ADP
ftr-464	42	56	a	a	DET
ftr-464	42	57	heightened	heightened	ADJ
ftr-464	42	58	degree	degree	NOUN
ftr-464	42	59	of	of	ADP
ftr-464	42	60	global	global	ADJ
ftr-464	42	61	activity	activity	NOUN
ftr-464	42	62	by	by	ADP
ftr-464	42	63	self	self	NOUN
ftr-464	42	64	-	-	PUNCT
ftr-464	42	65	employed	employ	VERB
ftr-464	42	66	persons	person	NOUN
ftr-464	42	67	..	..	PUNCT
ftr-464	42	68	"	"	PUNCT
ftr-464	43	1	i	i	PRON
ftr-464	43	2	d.	d.	PROPN
ftr-464	44	1	[	[	X
ftr-464	44	2	vol	vol	VERB
ftr-464	44	3	3:6	3:6	NUM
ftr-464	44	4	u.s	u.s	PROPN
ftr-464	44	5	.	.	PROPN
ftr-464	44	6	income	income	NOUN
ftr-464	44	7	taxation	taxation	NOUN
ftr-464	44	8	of	of	ADP
ftr-464	44	9	cross	cross	ADJ
ftr-464	44	10	-	-	ADJ
ftr-464	44	11	border	border	ADJ
ftr-464	44	12	pensions	pension	NOUN
ftr-464	44	13	deferred	defer	VERB
ftr-464	44	14	compensation	compensation	NOUN
ftr-464	44	15	transactions	transaction	NOUN
ftr-464	44	16	.	.	PUNCT
ftr-464	45	1	it	it	PRON
ftr-464	45	2	will	will	AUX
ftr-464	45	3	then	then	ADV
ftr-464	45	4	explore	explore	VERB
ftr-464	45	5	the	the	DET
ftr-464	45	6	rationale	rationale	NOUN
ftr-464	45	7	for	for	ADP
ftr-464	45	8	source	source	NOUN
ftr-464	45	9	-	-	PUNCT
ftr-464	45	10	based	base	VERB
ftr-464	45	11	taxation	taxation	NOUN
ftr-464	45	12	of	of	ADP
ftr-464	45	13	deferred	defer	VERB
ftr-464	45	14	compensation	compensation	NOUN
ftr-464	45	15	and	and	CCONJ
ftr-464	45	16	the	the	DET
ftr-464	45	17	disadvantages	disadvantage	NOUN
ftr-464	45	18	and	and	CCONJ
ftr-464	45	19	difficulties	difficulty	NOUN
ftr-464	45	20	associated	associate	VERB
ftr-464	45	21	with	with	ADP
ftr-464	45	22	such	such	ADJ
ftr-464	45	23	taxation	taxation	NOUN
ftr-464	45	24	by	by	ADP
ftr-464	45	25	the	the	DET
ftr-464	45	26	u.s	u.s	PROPN
ftr-464	45	27	.	.	PROPN
ftr-464	45	28	,	,	PUNCT
ftr-464	45	29	concluding	conclude	VERB
ftr-464	45	30	with	with	ADP
ftr-464	45	31	a	a	DET
ftr-464	45	32	discussion	discussion	NOUN
ftr-464	45	33	of	of	ADP
ftr-464	45	34	the	the	DET
ftr-464	45	35	basis	basis	NOUN
ftr-464	45	36	for	for	ADP
ftr-464	45	37	u.s	u.s	PROPN
ftr-464	45	38	.	.	PROPN
ftr-464	45	39	treaty	treaty	NOUN
ftr-464	45	40	policy	policy	NOUN
ftr-464	45	41	surrendering	surrender	VERB
ftr-464	45	42	source	source	NOUN
ftr-464	45	43	-	-	PUNCT
ftr-464	45	44	based	base	VERB
ftr-464	45	45	taxation	taxation	NOUN
ftr-464	45	46	of	of	ADP
ftr-464	45	47	pensions	pension	NOUN
ftr-464	45	48	(	(	PUNCT
ftr-464	45	49	as	as	SCONJ
ftr-464	45	50	most	most	ADV
ftr-464	45	51	recently	recently	ADV
ftr-464	45	52	expressed	express	VERB
ftr-464	45	53	in	in	ADP
ftr-464	45	54	the	the	DET
ftr-464	45	55	u.s	u.s	PROPN
ftr-464	45	56	.	.	PROPN
ftr-464	45	57	treasury	treasury	PROPN
ftr-464	45	58	department	department	PROPN
ftr-464	45	59	's	's	PART
ftr-464	45	60	1996	1996	NUM
ftr-464	45	61	model	model	NOUN
ftr-464	45	62	tax	tax	NOUN
ftr-464	45	63	convention	convention	NOUN
ftr-464	45	64	and	and	CCONJ
ftr-464	45	65	technical	technical	ADJ
ftr-464	45	66	explanation2	explanation2	NOUN
ftr-464	45	67	)	)	PUNCT
ftr-464	45	68	.	.	PUNCT
ftr-464	46	1	part	part	NOUN
ftr-464	46	2	iv	iv	NUM
ftr-464	46	3	first	first	ADV
ftr-464	46	4	describes	describe	VERB
ftr-464	46	5	the	the	DET
ftr-464	46	6	u.s	u.s	PROPN
ftr-464	46	7	.	.	PROPN
ftr-464	46	8	assertion	assertion	NOUN
ftr-464	46	9	of	of	ADP
ftr-464	46	10	residence	residence	NOUN
ftr-464	46	11	-	-	PUNCT
ftr-464	46	12	based	base	VERB
ftr-464	46	13	jurisdiction	jurisdiction	NOUN
ftr-464	46	14	over	over	ADP
ftr-464	46	15	crossborder	crossborder	NOUN
ftr-464	46	16	deferred	defer	VERB
ftr-464	46	17	compensation	compensation	NOUN
ftr-464	46	18	transactions	transaction	NOUN
ftr-464	46	19	.	.	PUNCT
ftr-464	47	1	it	it	PRON
ftr-464	47	2	will	will	AUX
ftr-464	47	3	then	then	ADV
ftr-464	47	4	explore	explore	VERB
ftr-464	47	5	the	the	DET
ftr-464	47	6	difficulties	difficulty	NOUN
ftr-464	47	7	associated	associate	VERB
ftr-464	47	8	with	with	ADP
ftr-464	47	9	u.s	u.s	PROPN
ftr-464	47	10	.	.	PROPN
ftr-464	47	11	residence	residence	NOUN
ftr-464	47	12	-	-	PUNCT
ftr-464	47	13	based	base	VERB
ftr-464	47	14	taxation	taxation	NOUN
ftr-464	47	15	of	of	ADP
ftr-464	47	16	deferred	defer	VERB
ftr-464	47	17	compensation	compensation	NOUN
ftr-464	47	18	and	and	CCONJ
ftr-464	47	19	how	how	SCONJ
ftr-464	47	20	they	they	PRON
ftr-464	47	21	are	be	AUX
ftr-464	47	22	occasioned	occasion	VERB
ftr-464	47	23	by	by	ADP
ftr-464	47	24	the	the	DET
ftr-464	47	25	u.s	u.s	PROPN
ftr-464	47	26	.	.	PROPN
ftr-464	47	27	attempt	attempt	NOUN
ftr-464	47	28	to	to	PART
ftr-464	47	29	apply	apply	VERB
ftr-464	47	30	its	its	PRON
ftr-464	47	31	own	own	ADJ
ftr-464	47	32	tax	tax	NOUN
ftr-464	47	33	concepts	concept	NOUN
ftr-464	47	34	to	to	ADP
ftr-464	47	35	a	a	DET
ftr-464	47	36	large	large	ADJ
ftr-464	47	37	variety	variety	NOUN
ftr-464	47	38	of	of	ADP
ftr-464	47	39	foreign	foreign	ADJ
ftr-464	47	40	retirement	retirement	NOUN
ftr-464	47	41	schemes	scheme	NOUN
ftr-464	47	42	.	.	PUNCT
ftr-464	48	1	this	this	DET
ftr-464	48	2	part	part	NOUN
ftr-464	48	3	will	will	AUX
ftr-464	48	4	then	then	ADV
ftr-464	48	5	analyze	analyze	VERB
ftr-464	48	6	the	the	DET
ftr-464	48	7	potential	potential	NOUN
ftr-464	48	8	for	for	ADP
ftr-464	48	9	"	"	PUNCT
ftr-464	48	10	mismatching	mismatch	VERB
ftr-464	48	11	"	"	PUNCT
ftr-464	48	12	of	of	ADP
ftr-464	48	13	u.s	u.s	PROPN
ftr-464	48	14	.	.	PROPN
ftr-464	48	15	and	and	CCONJ
ftr-464	48	16	foreign	foreign	ADJ
ftr-464	48	17	tax	tax	NOUN
ftr-464	48	18	rules	rule	NOUN
ftr-464	48	19	,	,	PUNCT
ftr-464	48	20	with	with	ADP
ftr-464	48	21	resulting	result	VERB
ftr-464	48	22	underor	underor	NOUN
ftr-464	48	23	over	over	ADP
ftr-464	48	24	-	-	PUNCT
ftr-464	48	25	taxation	taxation	NOUN
ftr-464	48	26	.	.	PUNCT
ftr-464	49	1	part	part	NOUN
ftr-464	49	2	v	v	NOUN
ftr-464	49	3	will	will	AUX
ftr-464	49	4	consider	consider	VERB
ftr-464	49	5	alternatives	alternative	NOUN
ftr-464	49	6	that	that	PRON
ftr-464	49	7	might	might	AUX
ftr-464	49	8	improve	improve	VERB
ftr-464	49	9	the	the	DET
ftr-464	49	10	current	current	ADJ
ftr-464	49	11	u.s	u.s	PROPN
ftr-464	49	12	.	.	PROPN
ftr-464	49	13	rules	rule	NOUN
ftr-464	49	14	governing	govern	VERB
ftr-464	49	15	cross	cross	ADJ
ftr-464	49	16	-	-	ADJ
ftr-464	49	17	border	border	ADJ
ftr-464	49	18	deferred	defer	VERB
ftr-464	49	19	compensation	compensation	NOUN
ftr-464	49	20	.	.	PUNCT
ftr-464	50	1	these	these	DET
ftr-464	50	2	alternatives	alternative	NOUN
ftr-464	50	3	will	will	AUX
ftr-464	50	4	include	include	VERB
ftr-464	50	5	unilateral	unilateral	ADJ
ftr-464	50	6	revisions	revision	NOUN
ftr-464	50	7	of	of	ADP
ftr-464	50	8	the	the	DET
ftr-464	50	9	u.s	u.s	PROPN
ftr-464	50	10	.	.	PROPN
ftr-464	50	11	treatment	treatment	NOUN
ftr-464	50	12	under	under	ADP
ftr-464	50	13	the	the	DET
ftr-464	50	14	code	code	NOUN
ftr-464	50	15	and	and	CCONJ
ftr-464	50	16	refinements	refinement	NOUN
ftr-464	50	17	of	of	ADP
ftr-464	50	18	the	the	DET
ftr-464	50	19	u.s	u.s	PROPN
ftr-464	50	20	.	.	PROPN
ftr-464	50	21	treaty	treaty	NOUN
ftr-464	50	22	policy	policy	NOUN
ftr-464	50	23	.	.	PUNCT
ftr-464	51	1	i.	i.	PROPN
ftr-464	51	2	u.s	u.s	PROPN
ftr-464	51	3	.	.	PROPN
ftr-464	51	4	taxation	taxation	NOUN
ftr-464	51	5	of	of	ADP
ftr-464	51	6	deferred	defer	VERB
ftr-464	51	7	compensation	compensation	NOUN
ftr-464	51	8	in	in	ADP
ftr-464	51	9	a	a	DET
ftr-464	51	10	domestic	domestic	ADJ
ftr-464	51	11	context	context	NOUN
ftr-464	51	12	a.	a.	NOUN
ftr-464	51	13	summary	summary	NOUN
ftr-464	51	14	of	of	ADP
ftr-464	51	15	current	current	ADJ
ftr-464	51	16	tax	tax	NOUN
ftr-464	51	17	rules	rule	NOUN
ftr-464	51	18	a	a	DET
ftr-464	51	19	wage	wage	NOUN
ftr-464	51	20	-	-	PUNCT
ftr-464	51	21	earner	earner	NOUN
ftr-464	51	22	who	who	PRON
ftr-464	51	23	receives	receive	VERB
ftr-464	51	24	a	a	DET
ftr-464	51	25	current	current	ADJ
ftr-464	51	26	salary	salary	NOUN
ftr-464	51	27	and	and	CCONJ
ftr-464	51	28	invests	invest	VERB
ftr-464	51	29	it	it	PRON
ftr-464	51	30	in	in	ADP
ftr-464	51	31	a	a	DET
ftr-464	51	32	savings	saving	NOUN
ftr-464	51	33	account	account	NOUN
ftr-464	51	34	is	be	AUX
ftr-464	51	35	taxed	tax	VERB
ftr-464	51	36	on	on	ADP
ftr-464	51	37	his	his	PRON
ftr-464	51	38	salary	salary	NOUN
ftr-464	51	39	upon	upon	SCONJ
ftr-464	51	40	receipt	receipt	NOUN
ftr-464	51	41	and	and	CCONJ
ftr-464	51	42	then	then	ADV
ftr-464	51	43	taxed	tax	VERB
ftr-464	51	44	on	on	ADP
ftr-464	51	45	his	his	PRON
ftr-464	51	46	interest	interest	NOUN
ftr-464	51	47	income	income	NOUN
ftr-464	51	48	from	from	ADP
ftr-464	51	49	the	the	DET
ftr-464	51	50	bank	bank	NOUN
ftr-464	51	51	as	as	SCONJ
ftr-464	51	52	it	it	PRON
ftr-464	51	53	is	be	AUX
ftr-464	51	54	earned.3	earned.3	PROPN
ftr-464	51	55	this	this	DET
ftr-464	51	56	treatment	treatment	NOUN
ftr-464	51	57	is	be	AUX
ftr-464	51	58	generally	generally	ADV
ftr-464	51	59	consistent	consistent	ADJ
ftr-464	51	60	with	with	ADP
ftr-464	51	61	the	the	DET
ftr-464	51	62	ideal	ideal	NOUN
ftr-464	51	63	of	of	ADP
ftr-464	51	64	a	a	DET
ftr-464	51	65	comprehensive	comprehensive	ADJ
ftr-464	51	66	income	income	NOUN
ftr-464	51	67	tax	tax	NOUN
ftr-464	51	68	,	,	PUNCT
ftr-464	51	69	i.e.	i.e.	X
ftr-464	51	70	,	,	PUNCT
ftr-464	51	71	a	a	DET
ftr-464	51	72	definition	definition	NOUN
ftr-464	51	73	of	of	ADP
ftr-464	51	74	income	income	NOUN
ftr-464	51	75	that	that	PRON
ftr-464	51	76	includes	include	VERB
ftr-464	51	77	both	both	DET
ftr-464	51	78	amounts	amount	NOUN
ftr-464	51	79	consumed	consume	VERB
ftr-464	51	80	and	and	CCONJ
ftr-464	51	81	amounts	amount	NOUN
ftr-464	51	82	devoted	devote	VERB
ftr-464	51	83	to	to	ADP
ftr-464	51	84	saving	save	VERB
ftr-464	51	85	.	.	PUNCT
ftr-464	52	1	4	4	NUM
ftr-464	52	2	however	however	ADV
ftr-464	52	3	,	,	PUNCT
ftr-464	52	4	there	there	PRON
ftr-464	52	5	are	be	VERB
ftr-464	52	6	a	a	DET
ftr-464	52	7	number	number	NOUN
ftr-464	52	8	of	of	ADP
ftr-464	52	9	alternative	alternative	ADJ
ftr-464	52	10	means	mean	NOUN
ftr-464	52	11	for	for	SCONJ
ftr-464	52	12	a	a	DET
ftr-464	52	13	wage	wage	NOUN
ftr-464	52	14	-	-	PUNCT
ftr-464	52	15	earner	earner	NOUN
ftr-464	52	16	to	to	PART
ftr-464	52	17	save	save	VERB
ftr-464	52	18	for	for	ADP
ftr-464	52	19	retirement	retirement	NOUN
ftr-464	52	20	.	.	PUNCT
ftr-464	53	1	these	these	PRON
ftr-464	53	2	generally	generally	ADV
ftr-464	53	3	involve	involve	VERB
ftr-464	53	4	an	an	DET
ftr-464	53	5	arrangement	arrangement	NOUN
ftr-464	53	6	with	with	ADP
ftr-464	53	7	the	the	DET
ftr-464	53	8	employer	employer	NOUN
ftr-464	53	9	to	to	PART
ftr-464	53	10	defer	defer	VERB
ftr-464	53	11	payment	payment	NOUN
ftr-464	53	12	of	of	ADP
ftr-464	53	13	compensation	compensation	NOUN
ftr-464	53	14	to	to	ADP
ftr-464	53	15	the	the	DET
ftr-464	53	16	employee	employee	NOUN
ftr-464	53	17	.	.	PUNCT
ftr-464	54	1	the	the	DET
ftr-464	54	2	tax	tax	NOUN
ftr-464	54	3	2	2	X
ftr-464	54	4	.	.	PUNCT
ftr-464	54	5	see	see	VERB
ftr-464	54	6	treasury	treasury	PROPN
ftr-464	54	7	department	department	PROPN
ftr-464	54	8	,	,	PUNCT
ftr-464	54	9	united	united	PROPN
ftr-464	54	10	states	states	PROPN
ftr-464	54	11	model	model	PROPN
ftr-464	54	12	income	income	PROPN
ftr-464	54	13	tax	tax	PROPN
ftr-464	54	14	convention	convention	PROPN
ftr-464	54	15	,	,	PUNCT
ftr-464	54	16	sept	sept	PROPN
ftr-464	54	17	.	.	PROPN
ftr-464	54	18	20	20	NUM
ftr-464	54	19	,	,	PUNCT
ftr-464	54	20	1996	1996	NUM
ftr-464	54	21	,	,	PUNCT
ftr-464	54	22	96	96	NUM
ftr-464	54	23	tnt	tnt	PROPN
ftr-464	54	24	186	186	NUM
ftr-464	54	25	-	-	SYM
ftr-464	54	26	6	6	NUM
ftr-464	54	27	(	(	PUNCT
ftr-464	54	28	sept	sept	PROPN
ftr-464	54	29	.	.	PROPN
ftr-464	54	30	23	23	NUM
ftr-464	54	31	,	,	PUNCT
ftr-464	54	32	1996	1996	NUM
ftr-464	54	33	)	)	PUNCT
ftr-464	54	34	(	(	PUNCT
ftr-464	54	35	lexis	lexis	X
ftr-464	54	36	,	,	PUNCT
ftr-464	54	37	fedtax	fedtax	ADJ
ftr-464	54	38	library	library	NOUN
ftr-464	54	39	.	.	PUNCT
ftr-464	55	1	tnt	tnt	PROPN
ftr-464	55	2	file	file	NOUN
ftr-464	55	3	)	)	PUNCT
ftr-464	55	4	(	(	PUNCT
ftr-464	55	5	hereinafter	hereinafter	NOUN
ftr-464	55	6	1996	1996	NUM
ftr-464	55	7	u.s	u.s	PROPN
ftr-464	55	8	.	.	PROPN
ftr-464	55	9	model	model	PROPN
ftr-464	55	10	]	]	X
ftr-464	55	11	;	;	PUNCT
ftr-464	55	12	treasury	treasury	PROPN
ftr-464	55	13	department	department	PROPN
ftr-464	55	14	technical	technical	ADJ
ftr-464	55	15	explanation	explanation	NOUN
ftr-464	55	16	for	for	ADP
ftr-464	55	17	united	united	PROPN
ftr-464	55	18	states	states	PROPN
ftr-464	55	19	model	model	PROPN
ftr-464	55	20	income	income	PROPN
ftr-464	55	21	tax	tax	PROPN
ftr-464	55	22	convention	convention	PROPN
ftr-464	55	23	of	of	ADP
ftr-464	55	24	sept	sept	PROPN
ftr-464	55	25	.	.	PROPN
ftr-464	55	26	20	20	NUM
ftr-464	55	27	,	,	PUNCT
ftr-464	55	28	1996	1996	NUM
ftr-464	55	29	,	,	PUNCT
ftr-464	55	30	96	96	NUM
ftr-464	55	31	tnt	tnt	PROPN
ftr-464	55	32	186	186	NUM
ftr-464	55	33	-	-	SYM
ftr-464	55	34	7	7	NUM
ftr-464	55	35	(	(	PUNCT
ftr-464	55	36	sept	sept	PROPN
ftr-464	55	37	.	.	PROPN
ftr-464	55	38	23	23	NUM
ftr-464	55	39	.	.	PUNCT
ftr-464	55	40	1996	1996	NUM
ftr-464	55	41	)	)	PUNCT
ftr-464	55	42	(	(	PUNCT
ftr-464	55	43	lexis	lexis	X
ftr-464	55	44	,	,	PUNCT
ftr-464	55	45	fedtax	fedtax	NOUN
ftr-464	55	46	library	library	NOUN
ftr-464	55	47	,	,	PUNCT
ftr-464	55	48	tnt	tnt	NOUN
ftr-464	55	49	file	file	NOUN
ftr-464	55	50	)	)	PUNCT
ftr-464	56	1	[	[	X
ftr-464	56	2	hereinafter	hereinafter	NOUN
ftr-464	56	3	1996	1996	NUM
ftr-464	56	4	treasury	treasury	PROPN
ftr-464	56	5	explanation	explanation	PROPN
ftr-464	56	6	]	]	PUNCT
ftr-464	56	7	.	.	PUNCT
ftr-464	57	1	3	3	X
ftr-464	57	2	.	.	X
ftr-464	57	3	cf	cf	NOUN
ftr-464	57	4	.	.	PUNCT
ftr-464	58	1	andrew	andrew	PROPN
ftr-464	58	2	dilnot	dilnot	PROPN
ftr-464	58	3	,	,	PUNCT
ftr-464	58	4	the	the	DET
ftr-464	58	5	taxation	taxation	NOUN
ftr-464	58	6	of	of	ADP
ftr-464	58	7	private	private	ADJ
ftr-464	58	8	pensions	pension	NOUN
ftr-464	58	9	,	,	PUNCT
ftr-464	58	10	in	in	ADP
ftr-464	58	11	securing	secure	VERB
ftr-464	58	12	employerbased	employerbase	VERB
ftr-464	58	13	pensions	pension	NOUN
ftr-464	58	14	-	-	PUNCT
ftr-464	58	15	an	an	DET
ftr-464	58	16	international	international	ADJ
ftr-464	58	17	perspective	perspective	NOUN
ftr-464	58	18	213	213	NUM
ftr-464	58	19	,	,	PUNCT
ftr-464	58	20	215	215	NUM
ftr-464	58	21	(	(	PUNCT
ftr-464	58	22	zvi	zvi	PROPN
ftr-464	58	23	bodie	bodie	PROPN
ftr-464	58	24	,	,	PUNCT
ftr-464	58	25	ct	ct	PROPN
ftr-464	58	26	al	al	PROPN
ftr-464	58	27	,	,	PUNCT
ftr-464	58	28	1996	1996	NUM
ftr-464	58	29	)	)	PUNCT
ftr-464	58	30	(	(	PUNCT
ftr-464	58	31	noting	note	VERB
ftr-464	58	32	that	that	SCONJ
ftr-464	58	33	a	a	DET
ftr-464	58	34	regime	regime	NOUN
ftr-464	58	35	in	in	ADP
ftr-464	58	36	which	which	PRON
ftr-464	58	37	contributions	contribution	NOUN
ftr-464	58	38	are	be	AUX
ftr-464	58	39	taxed	tax	VERB
ftr-464	58	40	,	,	PUNCT
ftr-464	58	41	fund	fund	NOUN
ftr-464	58	42	earnings	earning	NOUN
ftr-464	58	43	are	be	AUX
ftr-464	58	44	taxed	tax	VERB
ftr-464	58	45	,	,	PUNCT
ftr-464	58	46	and	and	CCONJ
ftr-464	58	47	payment	payment	NOUN
ftr-464	58	48	of	of	ADP
ftr-464	58	49	retirement	retirement	NOUN
ftr-464	58	50	benefits	benefit	NOUN
ftr-464	58	51	is	be	AUX
ftr-464	58	52	tax	tax	NOUN
ftr-464	58	53	-	-	PUNCT
ftr-464	58	54	free	free	ADJ
ftr-464	58	55	is	be	AUX
ftr-464	58	56	"	"	PUNCT
ftr-464	58	57	basically	basically	ADV
ftr-464	58	58	that	that	PRON
ftr-464	58	59	applied	apply	VERB
ftr-464	58	60	to	to	ADP
ftr-464	58	61	interest	interest	NOUN
ftr-464	58	62	-	-	PUNCT
ftr-464	58	63	bearing	bear	VERB
ftr-464	58	64	short	short	ADJ
ftr-464	58	65	-	-	PUNCT
ftr-464	58	66	term	term	NOUN
ftr-464	58	67	saving	saving	NOUN
ftr-464	58	68	in	in	ADP
ftr-464	58	69	most	most	ADJ
ftr-464	58	70	oecd	oecd	PROPN
ftr-464	58	71	countries	country	NOUN
ftr-464	58	72	"	"	PUNCT
ftr-464	58	73	)	)	PUNCT
ftr-464	58	74	.	.	PUNCT
ftr-464	59	1	4	4	X
ftr-464	59	2	.	.	X
ftr-464	59	3	see	see	VERB
ftr-464	59	4	david	david	PROPN
ftr-464	59	5	f.	f.	PROPN
ftr-464	59	6	bradford	bradford	PROPN
ftr-464	59	7	and	and	CCONJ
ftr-464	59	8	the	the	DET
ftr-464	59	9	u.s	u.s	PROPN
ftr-464	59	10	.	.	PROPN
ftr-464	59	11	treasury	treasury	PROPN
ftr-464	59	12	tax	tax	NOUN
ftr-464	59	13	policy	policy	NOUN
ftr-464	59	14	staff	staff	NOUN
ftr-464	59	15	,	,	PUNCT
ftr-464	59	16	blueprints	blueprint	NOUN
ftr-464	59	17	for	for	ADP
ftr-464	59	18	basic	basic	ADJ
ftr-464	59	19	tax	tax	NOUN
ftr-464	59	20	reform	reform	NOUN
ftr-464	59	21	2	2	NUM
ftr-464	59	22	(	(	PUNCT
ftr-464	59	23	2d	2d	NUM
ftr-464	59	24	ed	ed	NOUN
ftr-464	59	25	.	.	PUNCT
ftr-464	60	1	rev	rev	PROPN
ftr-464	60	2	.	.	PROPN
ftr-464	60	3	1984	1984	NUM
ftr-464	60	4	)	)	PUNCT
ftr-464	61	1	;	;	PUNCT
ftr-464	61	2	see	see	VERB
ftr-464	61	3	also	also	ADV
ftr-464	61	4	dilnot	dilnot	ADJ
ftr-464	61	5	,	,	PUNCT
ftr-464	61	6	supra	supra	PROPN
ftr-464	61	7	note	note	NOUN
ftr-464	61	8	3	3	NUM
ftr-464	61	9	,	,	PUNCT
ftr-464	61	10	at	at	ADP
ftr-464	61	11	220	220	NUM
ftr-464	61	12	.	.	NOUN
ftr-464	61	13	1996	1996	NUM
ftr-464	61	14	]	]	PUNCT
ftr-464	62	1	florida	florida	PROPN
ftr-464	62	2	tax	tax	PROPN
ftr-464	62	3	review	review	NOUN
ftr-464	62	4	treatment	treatment	NOUN
ftr-464	62	5	of	of	ADP
ftr-464	62	6	these	these	DET
ftr-464	62	7	alternative	alternative	ADJ
ftr-464	62	8	arrangements	arrangement	NOUN
ftr-464	62	9	,	,	PUNCT
ftr-464	62	10	under	under	ADP
ftr-464	62	11	the	the	DET
ftr-464	62	12	internal	internal	ADJ
ftr-464	62	13	revenue	revenue	NOUN
ftr-464	62	14	code	code	NOUN
ftr-464	62	15	,	,	PUNCT
ftr-464	62	16	depends	depend	VERB
ftr-464	62	17	upon	upon	SCONJ
ftr-464	62	18	whether	whether	SCONJ
ftr-464	62	19	they	they	PRON
ftr-464	62	20	are	be	AUX
ftr-464	62	21	funded	fund	VERB
ftr-464	62	22	(	(	PUNCT
ftr-464	62	23	i.e.	i.e.	X
ftr-464	62	24	,	,	PUNCT
ftr-464	62	25	whether	whether	SCONJ
ftr-464	62	26	the	the	DET
ftr-464	62	27	employee	employee	NOUN
ftr-464	62	28	's	's	PART
ftr-464	62	29	rights	right	NOUN
ftr-464	62	30	under	under	ADP
ftr-464	62	31	the	the	DET
ftr-464	62	32	plan	plan	NOUN
ftr-464	62	33	are	be	AUX
ftr-464	62	34	of	of	ADP
ftr-464	62	35	a	a	DET
ftr-464	62	36	type	type	NOUN
ftr-464	62	37	to	to	PART
ftr-464	62	38	attract	attract	VERB
ftr-464	62	39	current	current	ADJ
ftr-464	62	40	taxation	taxation	NOUN
ftr-464	62	41	under	under	ADP
ftr-464	62	42	the	the	DET
ftr-464	62	43	cash	cash	NOUN
ftr-464	62	44	method	method	NOUN
ftr-464	62	45	of	of	ADP
ftr-464	62	46	accounting),5	accounting),5	NUM
ftr-464	62	47	and	and	CCONJ
ftr-464	62	48	,	,	PUNCT
ftr-464	62	49	if	if	SCONJ
ftr-464	62	50	so	so	ADV
ftr-464	62	51	,	,	PUNCT
ftr-464	62	52	whether	whether	SCONJ
ftr-464	62	53	taxation	taxation	NOUN
ftr-464	62	54	is	be	AUX
ftr-464	62	55	nevertheless	nevertheless	ADV
ftr-464	62	56	deferred	defer	VERB
ftr-464	62	57	because	because	SCONJ
ftr-464	62	58	the	the	DET
ftr-464	62	59	plan	plan	NOUN
ftr-464	62	60	is	be	AUX
ftr-464	62	61	a	a	DET
ftr-464	62	62	qualified	qualified	ADJ
ftr-464	62	63	plan	plan	NOUN
ftr-464	62	64	.	.	PUNCT
ftr-464	63	1	1	1	X
ftr-464	63	2	.	.	X
ftr-464	63	3	unfunded6	unfunded6	PROPN
ftr-464	63	4	deferred	defer	VERB
ftr-464	63	5	compensation.-under	compensation.-under	NOUN
ftr-464	63	6	the	the	DET
ftr-464	63	7	cash	cash	NOUN
ftr-464	63	8	method	method	NOUN
ftr-464	63	9	of	of	ADP
ftr-464	63	10	accounting	accounting	NOUN
ftr-464	63	11	,	,	PUNCT
ftr-464	63	12	an	an	DET
ftr-464	63	13	employee	employee	NOUN
ftr-464	63	14	who	who	PRON
ftr-464	63	15	receives	receive	VERB
ftr-464	63	16	merely	merely	ADV
ftr-464	63	17	an	an	DET
ftr-464	63	18	unsecured	unsecured	ADJ
ftr-464	63	19	promise	promise	NOUN
ftr-464	63	20	of	of	ADP
ftr-464	63	21	his	his	PRON
ftr-464	63	22	employer	employer	NOUN
ftr-464	63	23	to	to	PART
ftr-464	63	24	pay	pay	VERB
ftr-464	63	25	deferred	deferred	ADJ
ftr-464	63	26	compensation	compensation	NOUN
ftr-464	63	27	generally	generally	ADV
ftr-464	63	28	defers	defer	VERB
ftr-464	63	29	taxation	taxation	NOUN
ftr-464	63	30	until	until	ADP
ftr-464	63	31	payment	payment	NOUN
ftr-464	63	32	.	.	PUNCT
ftr-464	64	1	the	the	DET
ftr-464	64	2	tax	tax	NOUN
ftr-464	64	3	deferral	deferral	NOUN
ftr-464	64	4	is	be	AUX
ftr-464	64	5	unaffected	unaffected	ADJ
ftr-464	64	6	by	by	ADP
ftr-464	64	7	the	the	DET
ftr-464	64	8	employer	employer	NOUN
ftr-464	64	9	setting	set	VERB
ftr-464	64	10	aside	aside	ADP
ftr-464	64	11	assets	asset	NOUN
ftr-464	64	12	for	for	ADP
ftr-464	64	13	purposes	purpose	NOUN
ftr-464	64	14	of	of	ADP
ftr-464	64	15	paying	pay	VERB
ftr-464	64	16	the	the	DET
ftr-464	64	17	deferred	defer	VERB
ftr-464	64	18	compensation	compensation	NOUN
ftr-464	64	19	in	in	ADP
ftr-464	64	20	a	a	DET
ftr-464	64	21	so	so	ADV
ftr-464	64	22	-	-	PUNCT
ftr-464	64	23	called	call	VERB
ftr-464	64	24	"	"	PUNCT
ftr-464	64	25	rabbi	rabbi	ADJ
ftr-464	64	26	trust	trust	NOUN
ftr-464	64	27	"	"	PUNCT
ftr-464	64	28	meeting	meet	VERB
ftr-464	64	29	irs	irs	PROPN
ftr-464	64	30	guidelines;8	guidelines;8	PROPN
ftr-464	64	31	under	under	ADP
ftr-464	64	32	these	these	DET
ftr-464	64	33	guidelines	guideline	NOUN
ftr-464	64	34	,	,	PUNCT
ftr-464	64	35	the	the	DET
ftr-464	64	36	employee	employee	NOUN
ftr-464	64	37	's	's	PART
ftr-464	64	38	rights	right	NOUN
ftr-464	64	39	must	must	AUX
ftr-464	64	40	be	be	AUX
ftr-464	64	41	limited	limit	VERB
ftr-464	64	42	to	to	ADP
ftr-464	64	43	"	"	PUNCT
ftr-464	64	44	mere	mere	ADJ
ftr-464	64	45	unsecured	unsecured	ADJ
ftr-464	64	46	contractual	contractual	ADJ
ftr-464	64	47	rights	right	NOUN
ftr-464	64	48	"	"	PUNCT
ftr-464	64	49	against	against	ADP
ftr-464	64	50	the	the	DET
ftr-464	64	51	employer	employer	NOUN
ftr-464	64	52	,	,	PUNCT
ftr-464	64	53	and	and	CCONJ
ftr-464	64	54	the	the	DET
ftr-464	64	55	trust	trust	NOUN
ftr-464	64	56	assets	asset	NOUN
ftr-464	64	57	must	must	AUX
ftr-464	64	58	be	be	AUX
ftr-464	64	59	subject	subject	ADJ
ftr-464	64	60	to	to	ADP
ftr-464	64	61	the	the	DET
ftr-464	64	62	claims	claim	NOUN
ftr-464	64	63	of	of	ADP
ftr-464	64	64	the	the	DET
ftr-464	64	65	employer	employer	NOUN
ftr-464	64	66	's	's	PART
ftr-464	64	67	general	general	ADJ
ftr-464	64	68	creditors	creditor	NOUN
ftr-464	64	69	in	in	ADP
ftr-464	64	70	the	the	DET
ftr-464	64	71	event	event	NOUN
ftr-464	64	72	of	of	ADP
ftr-464	64	73	insolvency	insolvency	NOUN
ftr-464	64	74	.	.	PUNCT
ftr-464	65	1	9	9	NUM
ftr-464	65	2	5	5	NUM
ftr-464	65	3	.	.	PUNCT
ftr-464	65	4	see	see	VERB
ftr-464	65	5	john	john	PROPN
ftr-464	65	6	h.	h.	PROPN
ftr-464	65	7	langbein	langbein	PROPN
ftr-464	65	8	&	&	CCONJ
ftr-464	65	9	bruce	bruce	PROPN
ftr-464	65	10	a.	a.	NOUN
ftr-464	65	11	wolk	wolk	PROPN
ftr-464	65	12	,	,	PUNCT
ftr-464	65	13	pension	pension	NOUN
ftr-464	65	14	and	and	CCONJ
ftr-464	65	15	employee	employee	NOUN
ftr-464	65	16	benefit	benefit	NOUN
ftr-464	65	17	law	law	NOUN
ftr-464	65	18	180	180	NUM
ftr-464	65	19	(	(	PUNCT
ftr-464	65	20	2d	2d	NUM
ftr-464	65	21	ed	ed	NOUN
ftr-464	65	22	.	.	PROPN
ftr-464	65	23	1995	1995	NUM
ftr-464	65	24	)	)	PUNCT
ftr-464	65	25	(	(	PUNCT
ftr-464	65	26	stating	state	VERB
ftr-464	65	27	that	that	SCONJ
ftr-464	65	28	"	"	PUNCT
ftr-464	65	29	[	[	X
ftr-464	65	30	tihe	tihe	ADJ
ftr-464	65	31	basic	basic	ADJ
ftr-464	65	32	difference	difference	NOUN
ftr-464	65	33	between	between	ADP
ftr-464	65	34	funded	funded	ADJ
ftr-464	65	35	and	and	CCONJ
ftr-464	65	36	unfunded	unfunded	ADJ
ftr-464	65	37	plans	plan	NOUN
ftr-464	65	38	is	be	AUX
ftr-464	65	39	that	that	SCONJ
ftr-464	65	40	under	under	ADP
ftr-464	65	41	a	a	DET
ftr-464	65	42	funded	fund	VERB
ftr-464	65	43	plan	plan	NOUN
ftr-464	65	44	the	the	DET
ftr-464	65	45	employee	employee	NOUN
ftr-464	65	46	may	may	AUX
ftr-464	65	47	be	be	AUX
ftr-464	65	48	taxed	tax	VERB
ftr-464	65	49	on	on	ADP
ftr-464	65	50	contributions	contribution	NOUN
ftr-464	65	51	to	to	ADP
ftr-464	65	52	the	the	DET
ftr-464	65	53	plan	plan	NOUN
ftr-464	65	54	before	before	SCONJ
ftr-464	65	55	the	the	DET
ftr-464	65	56	employee	employee	NOUN
ftr-464	65	57	actually	actually	ADV
ftr-464	65	58	receives	receive	VERB
ftr-464	65	59	distributions	distribution	NOUN
ftr-464	65	60	,	,	PUNCT
ftr-464	65	61	"	"	PUNCT
ftr-464	65	62	pursuant	pursuant	ADJ
ftr-464	65	63	to	to	AUX
ftr-464	65	64	irc	irc	PROPN
ftr-464	65	65	§	§	PROPN
ftr-464	65	66	83	83	NUM
ftr-464	65	67	or	or	CCONJ
ftr-464	65	68	402(b	402(b	PROPN
ftr-464	65	69	)	)	PUNCT
ftr-464	65	70	)	)	PUNCT
ftr-464	65	71	.	.	PUNCT
ftr-464	66	1	see	see	VERB
ftr-464	66	2	also	also	ADV
ftr-464	66	3	discussion	discussion	NOUN
ftr-464	66	4	at	at	ADP
ftr-464	66	5	infra	infra	NOUN
ftr-464	66	6	note	note	VERB
ftr-464	66	7	6	6	NUM
ftr-464	66	8	.	.	NOUN
ftr-464	66	9	6	6	NUM
ftr-464	66	10	.	.	PUNCT
ftr-464	67	1	the	the	DET
ftr-464	67	2	term	term	NOUN
ftr-464	67	3	"	"	PUNCT
ftr-464	67	4	unfunded	unfunded	ADJ
ftr-464	67	5	"	"	PUNCT
ftr-464	67	6	is	be	AUX
ftr-464	67	7	used	use	VERB
ftr-464	67	8	in	in	ADP
ftr-464	67	9	this	this	DET
ftr-464	67	10	article	article	NOUN
ftr-464	67	11	to	to	PART
ftr-464	67	12	describe	describe	VERB
ftr-464	67	13	nonqualified	nonqualified	ADJ
ftr-464	67	14	deferred	defer	VERB
ftr-464	67	15	compensation	compensation	NOUN
ftr-464	67	16	arrangements	arrangement	NOUN
ftr-464	67	17	that	that	PRON
ftr-464	67	18	achieve	achieve	VERB
ftr-464	67	19	tax	tax	NOUN
ftr-464	67	20	deferral	deferral	NOUN
ftr-464	67	21	for	for	ADP
ftr-464	67	22	a	a	DET
ftr-464	67	23	cash	cash	NOUN
ftr-464	67	24	method	method	NOUN
ftr-464	67	25	employee	employee	NOUN
ftr-464	67	26	.	.	PUNCT
ftr-464	68	1	see	see	VERB
ftr-464	68	2	langbein	langbein	ADJ
ftr-464	68	3	&	&	CCONJ
ftr-464	68	4	wolk	wolk	NOUN
ftr-464	68	5	,	,	PUNCT
ftr-464	68	6	supra	supra	PROPN
ftr-464	68	7	note	note	NOUN
ftr-464	68	8	5	5	NUM
ftr-464	68	9	,	,	PUNCT
ftr-464	68	10	at	at	ADP
ftr-464	68	11	190	190	NUM
ftr-464	68	12	(	(	PUNCT
ftr-464	68	13	explaining	explain	VERB
ftr-464	68	14	that	that	SCONJ
ftr-464	68	15	"	"	PUNCT
ftr-464	68	16	[	[	X
ftr-464	68	17	t]he	t]he	ADV
ftr-464	68	18	key	key	ADJ
ftr-464	68	19	feature	feature	NOUN
ftr-464	68	20	of	of	ADP
ftr-464	68	21	the	the	DET
ftr-464	68	22	rabbi	rabbi	PROPN
ftr-464	68	23	trust	trust	PROPN
ftr-464	68	24	"	"	PUNCT
ftr-464	68	25	described	describe	VERB
ftr-464	68	26	at	at	ADP
ftr-464	68	27	infra	infra	NOUN
ftr-464	68	28	notes	note	VERB
ftr-464	68	29	8	8	NUM
ftr-464	68	30	-	-	SYM
ftr-464	68	31	9	9	NUM
ftr-464	68	32	,	,	PUNCT
ftr-464	68	33	"	"	PUNCT
ftr-464	68	34	is	be	AUX
ftr-464	68	35	that	that	SCONJ
ftr-464	68	36	the	the	DET
ftr-464	68	37	trust	trust	NOUN
ftr-464	68	38	assets	asset	NOUN
ftr-464	68	39	remain	remain	VERB
ftr-464	68	40	subject	subject	ADJ
ftr-464	68	41	to	to	ADP
ftr-464	68	42	the	the	DET
ftr-464	68	43	claims	claim	NOUN
ftr-464	68	44	of	of	ADP
ftr-464	68	45	the	the	DET
ftr-464	68	46	employer	employer	NOUN
ftr-464	68	47	's	's	PART
ftr-464	68	48	creditors	creditor	NOUN
ftr-464	68	49	in	in	ADP
ftr-464	68	50	the	the	DET
ftr-464	68	51	event	event	NOUN
ftr-464	68	52	of	of	ADP
ftr-464	68	53	the	the	DET
ftr-464	68	54	employer	employer	NOUN
ftr-464	68	55	's	's	PART
ftr-464	68	56	bankruptcy	bankruptcy	NOUN
ftr-464	68	57	or	or	CCONJ
ftr-464	68	58	insolvency	insolvency	NOUN
ftr-464	68	59	,	,	PUNCT
ftr-464	68	60	"	"	PUNCT
ftr-464	68	61	and	and	CCONJ
ftr-464	68	62	"	"	PUNCT
ftr-464	68	63	[	[	X
ftr-464	68	64	lt	lt	NOUN
ftr-464	68	65	is	be	AUX
ftr-464	68	66	this	this	DET
ftr-464	68	67	feature	feature	NOUN
ftr-464	68	68	that	that	PRON
ftr-464	68	69	makes	make	VERB
ftr-464	68	70	the	the	DET
ftr-464	68	71	trust	trust	NOUN
ftr-464	68	72	'	'	PUNCT
ftr-464	68	73	unfunded	unfunded	ADJ
ftr-464	68	74	'	'	PUNCT
ftr-464	68	75	for	for	ADP
ftr-464	68	76	tax	tax	NOUN
ftr-464	68	77	purposes	purpose	NOUN
ftr-464	68	78	,	,	PUNCT
ftr-464	68	79	avoiding	avoid	VERB
ftr-464	68	80	both	both	DET
ftr-464	68	81	constructive	constructive	ADJ
ftr-464	68	82	receipt	receipt	NOUN
ftr-464	68	83	and	and	CCONJ
ftr-464	68	84	the	the	DET
ftr-464	68	85	application	application	NOUN
ftr-464	68	86	of	of	ADP
ftr-464	68	87	the	the	DET
ftr-464	68	88	economic	economic	ADJ
ftr-464	68	89	benefit	benefit	NOUN
ftr-464	68	90	doctrine	doctrine	NOUN
ftr-464	68	91	"	"	PUNCT
ftr-464	68	92	)	)	PUNCT
ftr-464	68	93	.	.	PUNCT
ftr-464	69	1	7	7	X
ftr-464	69	2	.	.	X
ftr-464	69	3	see	see	AUX
ftr-464	69	4	rev	rev	PROPN
ftr-464	69	5	.	.	PROPN
ftr-464	69	6	rul	rul	NOUN
ftr-464	69	7	.	.	PUNCT
ftr-464	70	1	60	60	NUM
ftr-464	70	2	-	-	SYM
ftr-464	70	3	31	31	NUM
ftr-464	71	1	,	,	PUNCT
ftr-464	71	2	1960	1960	NUM
ftr-464	71	3	-	-	SYM
ftr-464	71	4	1	1	NUM
ftr-464	71	5	c.b	c.b	PROPN
ftr-464	71	6	.	.	PROPN
ftr-464	71	7	174	174	NUM
ftr-464	71	8	;	;	PUNCT
ftr-464	71	9	2	2	NUM
ftr-464	71	10	boris	boris	PROPN
ftr-464	71	11	i.	i.	PROPN
ftr-464	71	12	bittker	bittker	PROPN
ftr-464	71	13	&	&	CCONJ
ftr-464	71	14	lawrence	lawrence	PROPN
ftr-464	71	15	lokken	lokken	PROPN
ftr-464	71	16	,	,	PUNCT
ftr-464	71	17	federal	federal	ADJ
ftr-464	71	18	taxation	taxation	NOUN
ftr-464	71	19	of	of	ADP
ftr-464	71	20	income	income	NOUN
ftr-464	71	21	,	,	PUNCT
ftr-464	71	22	estates	estate	NOUN
ftr-464	71	23	and	and	CCONJ
ftr-464	71	24	gifts	gift	NOUN
ftr-464	71	25	60.2.1	60.2.1	NUM
ftr-464	71	26	(	(	PUNCT
ftr-464	71	27	2d	2d	PROPN
ftr-464	71	28	ed	ed	NOUN
ftr-464	71	29	.	.	PROPN
ftr-464	71	30	1990	1990	NUM
ftr-464	71	31	&	&	CCONJ
ftr-464	71	32	supp	supp	PROPN
ftr-464	71	33	.	.	PUNCT
ftr-464	72	1	1	1	NUM
ftr-464	72	2	1996	1996	NUM
ftr-464	72	3	)	)	PUNCT
ftr-464	72	4	.	.	PUNCT
ftr-464	73	1	in	in	ADP
ftr-464	73	2	addition	addition	NOUN
ftr-464	73	3	,	,	PUNCT
ftr-464	73	4	see	see	PROPN
ftr-464	73	5	rev	rev	PROPN
ftr-464	73	6	.	.	PROPN
ftr-464	73	7	proc	proc	PROPN
ftr-464	73	8	.	.	PUNCT
ftr-464	74	1	92	92	NUM
ftr-464	74	2	-	-	SYM
ftr-464	74	3	65	65	NUM
ftr-464	74	4	,	,	PUNCT
ftr-464	74	5	1992	1992	NUM
ftr-464	74	6	-	-	SYM
ftr-464	74	7	2	2	NUM
ftr-464	74	8	c.b	c.b	PROPN
ftr-464	74	9	.	.	PROPN
ftr-464	74	10	428	428	NUM
ftr-464	74	11	(	(	PUNCT
ftr-464	74	12	providing	provide	VERB
ftr-464	74	13	irs	irs	PROPN
ftr-464	74	14	guidelines	guideline	NOUN
ftr-464	74	15	for	for	ADP
ftr-464	74	16	obtaining	obtain	VERB
ftr-464	74	17	a	a	DET
ftr-464	74	18	ruling	ruling	NOUN
ftr-464	74	19	that	that	SCONJ
ftr-464	74	20	the	the	DET
ftr-464	74	21	doctrine	doctrine	NOUN
ftr-464	74	22	of	of	ADP
ftr-464	74	23	constructive	constructive	ADJ
ftr-464	74	24	receipt	receipt	NOUN
ftr-464	74	25	is	be	AUX
ftr-464	74	26	inapplicable	inapplicable	ADJ
ftr-464	74	27	to	to	ADP
ftr-464	74	28	an	an	DET
ftr-464	74	29	unfunded	unfunded	ADJ
ftr-464	74	30	deferred	defer	VERB
ftr-464	74	31	compensation	compensation	NOUN
ftr-464	74	32	arrangement	arrangement	NOUN
ftr-464	74	33	)	)	PUNCT
ftr-464	74	34	.	.	PUNCT
ftr-464	75	1	under	under	ADP
ftr-464	75	2	irs	irs	PROPN
ftr-464	75	3	guidelines	guideline	NOUN
ftr-464	75	4	,	,	PUNCT
ftr-464	75	5	an	an	DET
ftr-464	75	6	election	election	NOUN
ftr-464	75	7	to	to	PART
ftr-464	75	8	defer	defer	VERB
ftr-464	75	9	payment	payment	NOUN
ftr-464	75	10	of	of	ADP
ftr-464	75	11	compensation	compensation	NOUN
ftr-464	75	12	must	must	AUX
ftr-464	75	13	(	(	PUNCT
ftr-464	75	14	with	with	ADP
ftr-464	75	15	two	two	NUM
ftr-464	75	16	specified	specified	ADJ
ftr-464	75	17	exceptions	exception	NOUN
ftr-464	75	18	)	)	PUNCT
ftr-464	75	19	"	"	PUNCT
ftr-464	75	20	be	be	AUX
ftr-464	75	21	made	make	VERB
ftr-464	75	22	before	before	ADP
ftr-464	75	23	the	the	DET
ftr-464	75	24	beginning	beginning	NOUN
ftr-464	75	25	of	of	ADP
ftr-464	75	26	the	the	DET
ftr-464	75	27	period	period	NOUN
ftr-464	75	28	of	of	ADP
ftr-464	75	29	service	service	NOUN
ftr-464	75	30	for	for	ADP
ftr-464	75	31	which	which	PRON
ftr-464	75	32	the	the	DET
ftr-464	75	33	compensation	compensation	NOUN
ftr-464	75	34	is	be	AUX
ftr-464	75	35	payable	payable	ADJ
ftr-464	75	36	.	.	PUNCT
ftr-464	75	37	"	"	PUNCT
ftr-464	76	1	i	i	PRON
ftr-464	76	2	d.	d.	PROPN
ftr-464	76	3	further	far	ADV
ftr-464	76	4	,	,	PUNCT
ftr-464	76	5	"	"	PUNCT
ftr-464	76	6	[	[	X
ftr-464	76	7	tihe	tihe	ADJ
ftr-464	76	8	plan	plan	NOUN
ftr-464	76	9	must	must	AUX
ftr-464	76	10	provide	provide	VERB
ftr-464	76	11	that	that	SCONJ
ftr-464	76	12	a	a	DET
ftr-464	76	13	participant	participant	NOUN
ftr-464	76	14	's	's	PART
ftr-464	76	15	rights	right	NOUN
ftr-464	76	16	to	to	PART
ftr-464	76	17	benefit	benefit	VERB
ftr-464	76	18	payments	payment	NOUN
ftr-464	76	19	under	under	ADP
ftr-464	76	20	the	the	DET
ftr-464	76	21	plan	plan	NOUN
ftr-464	76	22	are	be	AUX
ftr-464	76	23	not	not	PART
ftr-464	76	24	subject	subject	ADJ
ftr-464	76	25	in	in	ADP
ftr-464	76	26	any	any	DET
ftr-464	76	27	manner	manner	NOUN
ftr-464	76	28	to	to	ADP
ftr-464	76	29	anticipation	anticipation	NOUN
ftr-464	76	30	,	,	PUNCT
ftr-464	76	31	alienation	alienation	NOUN
ftr-464	76	32	,	,	PUNCT
ftr-464	76	33	sale	sale	NOUN
ftr-464	76	34	,	,	PUNCT
ftr-464	76	35	transfer	transfer	NOUN
ftr-464	76	36	,	,	PUNCT
ftr-464	76	37	assignment	assignment	NOUN
ftr-464	76	38	,	,	PUNCT
ftr-464	76	39	pledge	pledge	NOUN
ftr-464	76	40	,	,	PUNCT
ftr-464	76	41	encumbrance	encumbrance	NOUN
ftr-464	76	42	,	,	PUNCT
ftr-464	76	43	attachment	attachment	NOUN
ftr-464	76	44	,	,	PUNCT
ftr-464	76	45	or	or	CCONJ
ftr-464	76	46	garnishment	garnishment	NOUN
ftr-464	76	47	by	by	ADP
ftr-464	76	48	creditors	creditor	NOUN
ftr-464	76	49	of	of	ADP
ftr-464	76	50	the	the	DET
ftr-464	76	51	participant	participant	NOUN
ftr-464	76	52	"	"	PUNCT
ftr-464	76	53	.	.	PUNCT
ftr-464	77	1	i	i	PRON
ftr-464	77	2	d.	d.	PROPN
ftr-464	77	3	8	8	NUM
ftr-464	77	4	.	.	PUNCT
ftr-464	78	1	see	see	VERB
ftr-464	78	2	rev	rev	PROPN
ftr-464	78	3	.	.	PROPN
ftr-464	78	4	proc	proc	PROPN
ftr-464	78	5	.	.	PUNCT
ftr-464	79	1	92	92	NUM
ftr-464	79	2	-	-	SYM
ftr-464	79	3	64	64	NUM
ftr-464	79	4	,	,	PUNCT
ftr-464	79	5	1992	1992	NUM
ftr-464	79	6	-	-	SYM
ftr-464	79	7	2	2	NUM
ftr-464	79	8	c.b	c.b	PROPN
ftr-464	79	9	.	.	PROPN
ftr-464	79	10	422	422	NUM
ftr-464	79	11	(	(	PUNCT
ftr-464	79	12	providing	provide	VERB
ftr-464	79	13	a	a	DET
ftr-464	79	14	model	model	NOUN
ftr-464	79	15	form	form	NOUN
ftr-464	79	16	for	for	ADP
ftr-464	79	17	a	a	DET
ftr-464	79	18	rabbi	rabbi	ADJ
ftr-464	79	19	trust	trust	NOUN
ftr-464	79	20	)	)	PUNCT
ftr-464	79	21	.	.	PUNCT
ftr-464	80	1	following	follow	VERB
ftr-464	80	2	irs	irs	PROPN
ftr-464	80	3	guidelines	guideline	NOUN
ftr-464	80	4	insures	insure	VERB
ftr-464	80	5	that	that	SCONJ
ftr-464	80	6	"	"	PUNCT
ftr-464	80	7	an	an	DET
ftr-464	80	8	employee	employee	NOUN
ftr-464	80	9	wili	wili	NOUN
ftr-464	80	10	not	not	PART
ftr-464	80	11	be	be	AUX
ftr-464	80	12	in	in	ADP
ftr-464	80	13	constructive	constructive	ADJ
ftr-464	80	14	receipt	receipt	NOUN
ftr-464	80	15	of	of	ADP
ftr-464	80	16	income	income	NOUN
ftr-464	80	17	or	or	CCONJ
ftr-464	80	18	incur	incur	VERB
ftr-464	80	19	an	an	DET
ftr-464	80	20	economic	economic	ADJ
ftr-464	80	21	benefit	benefit	NOUN
ftr-464	80	22	solely	solely	ADV
ftr-464	80	23	on	on	ADP
ftr-464	80	24	account	account	NOUN
ftr-464	80	25	of	of	ADP
ftr-464	80	26	the	the	DET
ftr-464	80	27	adoption	adoption	NOUN
ftr-464	80	28	or	or	CCONJ
ftr-464	80	29	maintenance	maintenance	NOUN
ftr-464	80	30	of	of	ADP
ftr-464	80	31	the	the	DET
ftr-464	80	32	trust	trust	NOUN
ftr-464	80	33	.	.	PUNCT
ftr-464	80	34	"	"	PUNCT
ftr-464	81	1	i	i	PRON
ftr-464	81	2	d.	d.	PROPN
ftr-464	81	3	§	§	PROPN
ftr-464	81	4	3	3	NUM
ftr-464	81	5	.	.	PUNCT
ftr-464	81	6	see	see	VERB
ftr-464	81	7	discussion	discussion	NOUN
ftr-464	81	8	of	of	ADP
ftr-464	81	9	"	"	PUNCT
ftr-464	81	10	rabbi	rabbi	ADJ
ftr-464	81	11	trusts	trust	NOUN
ftr-464	81	12	"	"	PUNCT
ftr-464	81	13	in	in	ADP
ftr-464	81	14	daniel	daniel	PROPN
ftr-464	81	15	i.	i.	PROPN
ftr-464	81	16	halperin	halperin	PROPN
ftr-464	81	17	,	,	PUNCT
ftr-464	81	18	special	special	ADJ
ftr-464	81	19	tax	tax	NOUN
ftr-464	81	20	treatment	treatment	NOUN
ftr-464	81	21	for	for	ADP
ftr-464	81	22	employer	employer	NOUN
ftr-464	81	23	-	-	PUNCT
ftr-464	81	24	based	base	VERB
ftr-464	81	25	retirement	retirement	NOUN
ftr-464	81	26	programs	program	NOUN
ftr-464	81	27	:	:	PUNCT
ftr-464	81	28	is	be	AUX
ftr-464	81	29	it	it	PRON
ftr-464	81	30	'	'	PUNCT
ftr-464	81	31	still	still	ADV
ftr-464	81	32	'	'	PUNCT
ftr-464	81	33	viable	viable	ADJ
ftr-464	81	34	as	as	ADP
ftr-464	81	35	a	a	DET
ftr-464	81	36	means	means	NOUN
ftr-464	81	37	of	of	ADP
ftr-464	81	38	increasing	increase	VERB
ftr-464	81	39	retirement	retirement	NOUN
ftr-464	81	40	income	income	NOUN
ftr-464	81	41	?	?	PUNCT
ftr-464	82	1	should	should	AUX
ftr-464	82	2	it	it	PRON
ftr-464	82	3	continue	continue	VERB
ftr-464	82	4	?	?	PUNCT
ftr-464	83	1	49	49	NUM
ftr-464	83	2	tax	tax	NOUN
ftr-464	83	3	l.	l.	PROPN
ftr-464	83	4	rev	rev	PROPN
ftr-464	83	5	.	.	PROPN
ftr-464	83	6	1	1	NUM
ftr-464	83	7	,	,	PUNCT
ftr-464	83	8	26	26	NUM
ftr-464	83	9	&	&	CCONJ
ftr-464	83	10	nn.82	nn.82	PROPN
ftr-464	83	11	-	-	NUM
ftr-464	83	12	84	84	NUM
ftr-464	83	13	(	(	PUNCT
ftr-464	83	14	1993	1993	NUM
ftr-464	83	15	)	)	PUNCT
ftr-464	83	16	.	.	PUNCT
ftr-464	84	1	see	see	VERB
ftr-464	84	2	also	also	ADV
ftr-464	84	3	yale	yale	PROPN
ftr-464	84	4	d.	d.	PROPN
ftr-464	84	5	tauber	tauber	PROPN
ftr-464	84	6	,	,	PUNCT
ftr-464	84	7	funding	fund	VERB
ftr-464	84	8	non	non	ADJ
ftr-464	84	9	-	-	ADJ
ftr-464	84	10	qualified	qualified	ADJ
ftr-464	84	11	deferred	defer	VERB
ftr-464	84	12	compensation	compensation	NOUN
ftr-464	84	13	benefits	benefit	NOUN
ftr-464	84	14	,	,	PUNCT
ftr-464	84	15	1	1	NUM
ftr-464	84	16	erisa	erisa	NOUN
ftr-464	84	17	&	&	CCONJ
ftr-464	84	18	benefits	benefits	PROPN
ftr-464	84	19	l.j	l.j	PROPN
ftr-464	84	20	.	.	PROPN
ftr-464	84	21	177	177	NUM
ftr-464	84	22	,	,	PUNCT
ftr-464	84	23	179	179	NUM
ftr-464	84	24	,	,	PUNCT
ftr-464	84	25	182	182	NUM
ftr-464	84	26	-	-	SYM
ftr-464	84	27	89	89	NUM
ftr-464	84	28	(	(	PUNCT
ftr-464	84	29	1992	1992	NUM
ftr-464	84	30	)	)	PUNCT
ftr-464	84	31	.	.	PUNCT
ftr-464	85	1	9	9	X
ftr-464	85	2	.	.	X
ftr-464	85	3	rev	rev	PROPN
ftr-464	85	4	.	.	PROPN
ftr-464	85	5	proc	proc	PROPN
ftr-464	85	6	.	.	PUNCT
ftr-464	86	1	92	92	NUM
ftr-464	86	2	-	-	SYM
ftr-464	86	3	64	64	NUM
ftr-464	86	4	,	,	PUNCT
ftr-464	86	5	1992	1992	NUM
ftr-464	86	6	-	-	SYM
ftr-464	86	7	2	2	NUM
ftr-464	86	8	c.b	c.b	PROPN
ftr-464	86	9	.	.	PROPN
ftr-464	86	10	422	422	NUM
ftr-464	86	11	,	,	PUNCT
ftr-464	86	12	§	§	PROPN
ftr-464	86	13	5.02	5.02	NUM
ftr-464	86	14	,	,	PUNCT
ftr-464	86	15	model	model	NOUN
ftr-464	86	16	trust	trust	NOUN
ftr-464	86	17	§	§	PROPN
ftr-464	86	18	i(d	i(d	NOUN
ftr-464	86	19	)	)	PUNCT
ftr-464	86	20	.	.	PUNCT
ftr-464	87	1	[	[	X
ftr-464	87	2	vol	vol	NOUN
ftr-464	87	3	.	.	PUNCT
ftr-464	87	4	3:6	3:6	NUM
ftr-464	87	5	u.s	u.s	PROPN
ftr-464	87	6	.	.	PROPN
ftr-464	87	7	income	income	NOUN
ftr-464	87	8	taxation	taxation	NOUN
ftr-464	87	9	of	of	ADP
ftr-464	87	10	cross	cross	ADJ
ftr-464	87	11	-	-	ADJ
ftr-464	87	12	border	border	ADJ
ftr-464	87	13	pensions	pension	NOUN
ftr-464	87	14	when	when	SCONJ
ftr-464	87	15	nonqualified	nonqualified	ADJ
ftr-464	87	16	deferred	defer	VERB
ftr-464	87	17	compensation	compensation	NOUN
ftr-464	87	18	is	be	AUX
ftr-464	87	19	structured	structure	VERB
ftr-464	87	20	so	so	SCONJ
ftr-464	87	21	as	as	SCONJ
ftr-464	87	22	to	to	PART
ftr-464	87	23	defer	defer	VERB
ftr-464	87	24	the	the	DET
ftr-464	87	25	employee	employee	NOUN
ftr-464	87	26	's	's	PART
ftr-464	87	27	tax	tax	NOUN
ftr-464	87	28	until	until	ADP
ftr-464	87	29	receipt	receipt	NOUN
ftr-464	87	30	of	of	ADP
ftr-464	87	31	payment	payment	NOUN
ftr-464	87	32	,	,	PUNCT
ftr-464	87	33	the	the	DET
ftr-464	87	34	employer	employer	NOUN
ftr-464	87	35	's	's	PART
ftr-464	87	36	deduction	deduction	NOUN
ftr-464	87	37	is	be	AUX
ftr-464	87	38	also	also	ADV
ftr-464	87	39	deferred	defer	VERB
ftr-464	87	40	until	until	ADP
ftr-464	87	41	that	that	DET
ftr-464	87	42	time	time	NOUN
ftr-464	87	43	but	but	CCONJ
ftr-464	87	44	includes	include	VERB
ftr-464	87	45	the	the	DET
ftr-464	87	46	entire	entire	ADJ
ftr-464	87	47	amount	amount	NOUN
ftr-464	87	48	eventually	eventually	ADV
ftr-464	87	49	paid	pay	VERB
ftr-464	87	50	to	to	ADP
ftr-464	87	51	the	the	DET
ftr-464	87	52	employee.1	employee.1	NOUN
ftr-464	87	53	°	°	NOUN
ftr-464	87	54	any	any	DET
ftr-464	87	55	investment	investment	NOUN
ftr-464	87	56	return	return	NOUN
ftr-464	87	57	earned	earn	VERB
ftr-464	87	58	during	during	ADP
ftr-464	87	59	the	the	DET
ftr-464	87	60	period	period	NOUN
ftr-464	87	61	of	of	ADP
ftr-464	87	62	deferral	deferral	NOUN
ftr-464	87	63	is	be	AUX
ftr-464	87	64	taxed	tax	VERB
ftr-464	87	65	currently	currently	ADV
ftr-464	87	66	to	to	ADP
ftr-464	87	67	the	the	DET
ftr-464	87	68	employer	employer	NOUN
ftr-464	87	69	(	(	PUNCT
ftr-464	87	70	under	under	ADP
ftr-464	87	71	the	the	DET
ftr-464	87	72	grantor	grantor	NOUN
ftr-464	87	73	trust	trust	NOUN
ftr-464	87	74	rules	rule	NOUN
ftr-464	87	75	,	,	PUNCT
ftr-464	87	76	in	in	ADP
ftr-464	87	77	the	the	DET
ftr-464	87	78	case	case	NOUN
ftr-464	87	79	of	of	ADP
ftr-464	87	80	a	a	DET
ftr-464	87	81	rabbi	rabbi	ADJ
ftr-464	87	82	trust	trust	NOUN
ftr-464	87	83	)	)	PUNCT
ftr-464	87	84	.	.	PUNCT
ftr-464	87	85	"	"	PUNCT
ftr-464	88	1	this	this	DET
ftr-464	88	2	type	type	NOUN
ftr-464	88	3	of	of	ADP
ftr-464	88	4	deferred	defer	VERB
ftr-464	88	5	compensation	compensation	NOUN
ftr-464	88	6	results	result	NOUN
ftr-464	88	7	in	in	ADP
ftr-464	88	8	overall	overall	ADJ
ftr-464	88	9	tax	tax	NOUN
ftr-464	88	10	savings	saving	NOUN
ftr-464	88	11	to	to	ADP
ftr-464	88	12	the	the	DET
ftr-464	88	13	employer	employer	NOUN
ftr-464	88	14	and	and	CCONJ
ftr-464	88	15	employee	employee	NOUN
ftr-464	88	16	only	only	ADV
ftr-464	88	17	to	to	ADP
ftr-464	88	18	the	the	DET
ftr-464	88	19	extent	extent	NOUN
ftr-464	88	20	that	that	SCONJ
ftr-464	88	21	the	the	DET
ftr-464	88	22	employer	employer	NOUN
ftr-464	88	23	's	's	PART
ftr-464	88	24	tax	tax	NOUN
ftr-464	88	25	rate	rate	NOUN
ftr-464	88	26	(	(	PUNCT
ftr-464	88	27	applied	apply	VERB
ftr-464	88	28	to	to	ADP
ftr-464	88	29	the	the	DET
ftr-464	88	30	investment	investment	NOUN
ftr-464	88	31	return	return	NOUN
ftr-464	88	32	during	during	ADP
ftr-464	88	33	the	the	DET
ftr-464	88	34	period	period	NOUN
ftr-464	88	35	of	of	ADP
ftr-464	88	36	deferral	deferral	NOUN
ftr-464	88	37	)	)	PUNCT
ftr-464	88	38	is	be	AUX
ftr-464	88	39	less	less	ADJ
ftr-464	88	40	than	than	ADP
ftr-464	88	41	the	the	DET
ftr-464	88	42	tax	tax	NOUN
ftr-464	88	43	rate	rate	NOUN
ftr-464	88	44	that	that	PRON
ftr-464	88	45	would	would	AUX
ftr-464	88	46	have	have	AUX
ftr-464	88	47	applied	apply	VERB
ftr-464	88	48	to	to	ADP
ftr-464	88	49	the	the	DET
ftr-464	88	50	investment	investment	NOUN
ftr-464	88	51	return	return	NOUN
ftr-464	88	52	earned	earn	VERB
ftr-464	88	53	by	by	ADP
ftr-464	88	54	the	the	DET
ftr-464	88	55	employee	employee	NOUN
ftr-464	88	56	and	and	CCONJ
ftr-464	88	57	to	to	ADP
ftr-464	88	58	the	the	DET
ftr-464	88	59	extent	extent	NOUN
ftr-464	88	60	that	that	SCONJ
ftr-464	88	61	the	the	DET
ftr-464	88	62	employee	employee	NOUN
ftr-464	88	63	's	's	PART
ftr-464	88	64	marginal	marginal	ADJ
ftr-464	88	65	tax	tax	NOUN
ftr-464	88	66	rate	rate	NOUN
ftr-464	88	67	at	at	ADP
ftr-464	88	68	the	the	DET
ftr-464	88	69	time	time	NOUN
ftr-464	88	70	of	of	ADP
ftr-464	88	71	pay	pay	NOUN
ftr-464	88	72	-	-	PUNCT
ftr-464	88	73	out	out	NOUN
ftr-464	88	74	is	be	AUX
ftr-464	88	75	less	less	ADJ
ftr-464	88	76	than	than	SCONJ
ftr-464	88	77	it	it	PRON
ftr-464	88	78	would	would	AUX
ftr-464	88	79	be	be	AUX
ftr-464	88	80	at	at	ADP
ftr-464	88	81	the	the	DET
ftr-464	88	82	time	time	NOUN
ftr-464	88	83	when	when	SCONJ
ftr-464	88	84	the	the	DET
ftr-464	88	85	compensation	compensation	NOUN
ftr-464	88	86	was	be	AUX
ftr-464	88	87	earned	earn	VERB
ftr-464	88	88	.	.	PUNCT
ftr-464	89	1	12	12	NUM
ftr-464	89	2	2	2	NUM
ftr-464	89	3	.	.	PUNCT
ftr-464	89	4	qualified	qualified	ADJ
ftr-464	89	5	retirement	retirement	NOUN
ftr-464	89	6	plans.-when	plans.-when	ADP
ftr-464	89	7	an	an	DET
ftr-464	89	8	employer	employer	NOUN
ftr-464	89	9	sets	set	VERB
ftr-464	89	10	aside	aside	ADP
ftr-464	89	11	funds	fund	NOUN
ftr-464	89	12	in	in	ADP
ftr-464	89	13	a	a	DET
ftr-464	89	14	retirement	retirement	NOUN
ftr-464	89	15	trust	trust	NOUN
ftr-464	89	16	for	for	ADP
ftr-464	89	17	employees	employee	NOUN
ftr-464	89	18	that	that	PRON
ftr-464	89	19	is	be	AUX
ftr-464	89	20	beyond	beyond	ADP
ftr-464	89	21	the	the	DET
ftr-464	89	22	reach	reach	NOUN
ftr-464	89	23	of	of	ADP
ftr-464	89	24	the	the	DET
ftr-464	89	25	employer	employer	NOUN
ftr-464	89	26	's	's	PART
ftr-464	89	27	creditors	creditor	NOUN
ftr-464	89	28	(	(	PUNCT
ftr-464	89	29	and	and	CCONJ
ftr-464	89	30	thus	thus	ADV
ftr-464	89	31	not	not	PART
ftr-464	89	32	a	a	DET
ftr-464	89	33	"	"	PUNCT
ftr-464	89	34	rabbi	rabbi	ADJ
ftr-464	89	35	trust	trust	NOUN
ftr-464	89	36	"	"	PUNCT
ftr-464	89	37	)	)	PUNCT
ftr-464	89	38	,	,	PUNCT
ftr-464	89	39	3	3	NUM
ftr-464	89	40	the	the	DET
ftr-464	89	41	treatment	treatment	NOUN
ftr-464	89	42	depends	depend	VERB
ftr-464	89	43	upon	upon	SCONJ
ftr-464	89	44	whether	whether	SCONJ
ftr-464	89	45	the	the	DET
ftr-464	89	46	trust	trust	NOUN
ftr-464	89	47	is	be	AUX
ftr-464	89	48	"	"	PUNCT
ftr-464	89	49	qualified	qualified	ADJ
ftr-464	89	50	"	"	PUNCT
ftr-464	89	51	under	under	ADP
ftr-464	89	52	the	the	DET
ftr-464	89	53	pension	pension	NOUN
ftr-464	89	54	provisions	provision	NOUN
ftr-464	89	55	of	of	ADP
ftr-464	89	56	the	the	DET
ftr-464	89	57	code	code	NOUN
ftr-464	89	58	.	.	PUNCT
ftr-464	90	1	as	as	SCONJ
ftr-464	90	2	provided	provide	VERB
ftr-464	90	3	in	in	ADP
ftr-464	90	4	section	section	NOUN
ftr-464	90	5	401	401	NUM
ftr-464	90	6	of	of	ADP
ftr-464	90	7	the	the	DET
ftr-464	90	8	internal	internal	ADJ
ftr-464	90	9	revenue	revenue	NOUN
ftr-464	90	10	code	code	NOUN
ftr-464	90	11	,	,	PUNCT
ftr-464	90	12	a	a	DET
ftr-464	90	13	"	"	PUNCT
ftr-464	90	14	qualified	qualified	ADJ
ftr-464	90	15	"	"	PUNCT
ftr-464	90	16	pension	pension	NOUN
ftr-464	90	17	trust	trust	NOUN
ftr-464	90	18	must	must	AUX
ftr-464	90	19	be	be	AUX
ftr-464	90	20	"	"	PUNCT
ftr-464	90	21	created	create	VERB
ftr-464	90	22	or	or	CCONJ
ftr-464	90	23	organized	organize	VERB
ftr-464	90	24	in	in	ADP
ftr-464	90	25	the	the	DET
ftr-464	90	26	united	united	PROPN
ftr-464	90	27	states	states	PROPN
ftr-464	90	28	,	,	PUNCT
ftr-464	90	29	"	"	PUNCT
ftr-464	90	30	and	and	CCONJ
ftr-464	90	31	must	must	AUX
ftr-464	90	32	be	be	AUX
ftr-464	90	33	"	"	PUNCT
ftr-464	90	34	for	for	ADP
ftr-464	90	35	the	the	DET
ftr-464	90	36	exclusive	exclusive	ADJ
ftr-464	90	37	benefit	benefit	NOUN
ftr-464	90	38	of	of	ADP
ftr-464	90	39	...	...	PUNCT
ftr-464	90	40	employees	employee	NOUN
ftr-464	90	41	or	or	CCONJ
ftr-464	90	42	their	their	PRON
ftr-464	90	43	beneficiaries	beneficiary	NOUN
ftr-464	90	44	.	.	PUNCT
ftr-464	91	1	"'14	"'14	PROPN
ftr-464	91	2	in	in	ADP
ftr-464	91	3	addition	addition	NOUN
ftr-464	91	4	,	,	PUNCT
ftr-464	91	5	the	the	DET
ftr-464	91	6	trust	trust	NOUN
ftr-464	91	7	must	must	AUX
ftr-464	91	8	satisfy	satisfy	VERB
ftr-464	91	9	a	a	DET
ftr-464	91	10	myriad	myriad	NOUN
ftr-464	91	11	of	of	ADP
ftr-464	91	12	other	other	ADJ
ftr-464	91	13	requirements	requirement	NOUN
ftr-464	91	14	,	,	PUNCT
ftr-464	91	15	e.g.	e.g.	ADV
ftr-464	91	16	,	,	PUNCT
ftr-464	91	17	it	it	PRON
ftr-464	91	18	must	must	AUX
ftr-464	91	19	meet	meet	VERB
ftr-464	91	20	the	the	DET
ftr-464	91	21	minimum	minimum	ADJ
ftr-464	91	22	participation	participation	NOUN
ftr-464	91	23	standards	standard	NOUN
ftr-464	91	24	of	of	ADP
ftr-464	91	25	section	section	NOUN
ftr-464	91	26	410	410	NUM
ftr-464	91	27	,	,	PUNCT
ftr-464	91	28	must	must	AUX
ftr-464	91	29	not	not	PART
ftr-464	91	30	discriminate	discriminate	VERB
ftr-464	91	31	in	in	ADP
ftr-464	91	32	contributions	contribution	NOUN
ftr-464	91	33	or	or	CCONJ
ftr-464	91	34	benefits	benefit	NOUN
ftr-464	91	35	in	in	ADP
ftr-464	91	36	favor	favor	NOUN
ftr-464	91	37	of	of	ADP
ftr-464	91	38	highly	highly	ADV
ftr-464	91	39	compensated	compensated	ADJ
ftr-464	91	40	employees	employee	NOUN
ftr-464	91	41	,	,	PUNCT
ftr-464	91	42	must	must	AUX
ftr-464	91	43	meet	meet	VERB
ftr-464	91	44	minimum	minimum	ADJ
ftr-464	91	45	vesting	vesting	NOUN
ftr-464	91	46	standards	standard	NOUN
ftr-464	91	47	of	of	ADP
ftr-464	91	48	section	section	NOUN
ftr-464	91	49	411	411	NUM
ftr-464	91	50	,	,	PUNCT
ftr-464	91	51	must	must	AUX
ftr-464	91	52	comply	comply	VERB
ftr-464	91	53	with	with	ADP
ftr-464	91	54	the	the	DET
ftr-464	91	55	limitations	limitation	NOUN
ftr-464	91	56	on	on	ADP
ftr-464	91	57	contributions	contribution	NOUN
ftr-464	91	58	and	and	CCONJ
ftr-464	91	59	benefits	benefit	NOUN
ftr-464	91	60	set	set	VERB
ftr-464	91	61	forth	forth	ADP
ftr-464	91	62	in	in	ADP
ftr-464	91	63	section	section	NOUN
ftr-464	91	64	415	415	NUM
ftr-464	91	65	,	,	PUNCT
ftr-464	91	66	must	must	AUX
ftr-464	91	67	prohibit	prohibit	VERB
ftr-464	91	68	assignment	assignment	NOUN
ftr-464	91	69	or	or	CCONJ
ftr-464	91	70	alienation	alienation	NOUN
ftr-464	91	71	of	of	ADP
ftr-464	91	72	benefits	benefit	NOUN
ftr-464	91	73	,	,	PUNCT
ftr-464	91	74	and	and	CCONJ
ftr-464	91	75	satisfy	satisfy	VERB
ftr-464	91	76	minimum	minimum	NOUN
ftr-464	91	77	funding	funding	NOUN
ftr-464	91	78	standards	standard	NOUN
ftr-464	91	79	of	of	ADP
ftr-464	91	80	section	section	NOUN
ftr-464	91	81	412	412	NUM
ftr-464	91	82	.	.	PUNCT
ftr-464	91	83	"	"	PUNCT
ftr-464	92	1	if	if	SCONJ
ftr-464	92	2	the	the	DET
ftr-464	92	3	plan	plan	NOUN
ftr-464	92	4	is	be	AUX
ftr-464	92	5	qualified	qualified	ADJ
ftr-464	92	6	,	,	PUNCT
ftr-464	92	7	the	the	DET
ftr-464	92	8	employer	employer	NOUN
ftr-464	92	9	's	's	PART
ftr-464	92	10	contribution	contribution	NOUN
ftr-464	92	11	to	to	ADP
ftr-464	92	12	the	the	DET
ftr-464	92	13	plan	plan	NOUN
ftr-464	92	14	is	be	AUX
ftr-464	92	15	currently	currently	ADV
ftr-464	92	16	deductible	deductible	ADJ
ftr-464	92	17	,	,	PUNCT
ftr-464	92	18	up	up	ADP
ftr-464	92	19	to	to	PART
ftr-464	92	20	specified	specify	VERB
ftr-464	92	21	limits	limit	NOUN
ftr-464	92	22	.	.	PUNCT
ftr-464	93	1	6	6	NUM
ftr-464	93	2	the	the	DET
ftr-464	93	3	income	income	NOUN
ftr-464	93	4	of	of	ADP
ftr-464	93	5	the	the	DET
ftr-464	93	6	pension	pension	NOUN
ftr-464	93	7	10	10	NUM
ftr-464	93	8	.	.	PUNCT
ftr-464	94	1	see	see	VERB
ftr-464	94	2	irc	irc	PROPN
ftr-464	94	3	§	§	PROPN
ftr-464	94	4	404(a)(5	404(a)(5	PROPN
ftr-464	94	5	)	)	PUNCT
ftr-464	94	6	;	;	PUNCT
ftr-464	94	7	bittker	bittker	NOUN
ftr-464	94	8	&	&	CCONJ
ftr-464	94	9	lokken	lokken	PROPN
ftr-464	94	10	,	,	PUNCT
ftr-464	94	11	supra	supra	PROPN
ftr-464	94	12	note	note	NOUN
ftr-464	94	13	7	7	NUM
ftr-464	94	14	.	.	NOUN
ftr-464	94	15	1	1	NUM
ftr-464	94	16	60.2.2	60.2.2	NUM
ftr-464	94	17	.	.	PUNCT
ftr-464	95	1	11	11	NUM
ftr-464	95	2	.	.	PUNCT
ftr-464	96	1	see	see	VERB
ftr-464	96	2	irc	irc	PROPN
ftr-464	96	3	§	§	PROPN
ftr-464	96	4	§	§	PROPN
ftr-464	96	5	671	671	NUM
ftr-464	96	6	-	-	PUNCT
ftr-464	96	7	679	679	NUM
ftr-464	96	8	.	.	PUNCT
ftr-464	97	1	to	to	PART
ftr-464	97	2	meet	meet	VERB
ftr-464	97	3	the	the	DET
ftr-464	97	4	irs	irs	PROPN
ftr-464	97	5	guidelines	guideline	NOUN
ftr-464	97	6	for	for	ADP
ftr-464	97	7	a	a	DET
ftr-464	97	8	model	model	NOUN
ftr-464	97	9	"	"	PUNCT
ftr-464	97	10	rabbi	rabbi	ADJ
ftr-464	97	11	trust	trust	NOUN
ftr-464	97	12	,	,	PUNCT
ftr-464	97	13	"	"	PUNCT
ftr-464	97	14	the	the	DET
ftr-464	97	15	trust	trust	NOUN
ftr-464	97	16	agreement	agreement	NOUN
ftr-464	97	17	must	must	AUX
ftr-464	97	18	provide	provide	VERB
ftr-464	97	19	that	that	SCONJ
ftr-464	97	20	it	it	PRON
ftr-464	97	21	is	be	AUX
ftr-464	97	22	intended	intend	VERB
ftr-464	97	23	to	to	PART
ftr-464	97	24	be	be	AUX
ftr-464	97	25	a	a	DET
ftr-464	97	26	grantor	grantor	NOUN
ftr-464	97	27	trust	trust	NOUN
ftr-464	97	28	of	of	ADP
ftr-464	97	29	the	the	DET
ftr-464	97	30	employer	employer	NOUN
ftr-464	97	31	as	as	ADP
ftr-464	97	32	grantor	grantor	NOUN
ftr-464	97	33	.	.	PUNCT
ftr-464	98	1	rev	rev	PROPN
ftr-464	98	2	.	.	PROPN
ftr-464	98	3	proc	proc	PROPN
ftr-464	98	4	.	.	PUNCT
ftr-464	99	1	92	92	NUM
ftr-464	99	2	-	-	SYM
ftr-464	99	3	64	64	NUM
ftr-464	99	4	,	,	PUNCT
ftr-464	99	5	1992	1992	NUM
ftr-464	99	6	-	-	SYM
ftr-464	99	7	2	2	NUM
ftr-464	99	8	c.b	c.b	PROPN
ftr-464	99	9	.	.	PROPN
ftr-464	99	10	422	422	NUM
ftr-464	99	11	,	,	PUNCT
ftr-464	99	12	§	§	PROPN
ftr-464	99	13	5.02	5.02	NUM
ftr-464	99	14	,	,	PUNCT
ftr-464	99	15	model	model	NOUN
ftr-464	99	16	trust	trust	NOUN
ftr-464	99	17	§	§	PROPN
ftr-464	99	18	1(c	1(c	NUM
ftr-464	99	19	)	)	PUNCT
ftr-464	99	20	.	.	PUNCT
ftr-464	100	1	12	12	NUM
ftr-464	100	2	.	.	PUNCT
ftr-464	101	1	see	see	VERB
ftr-464	101	2	halperin	halperin	NOUN
ftr-464	101	3	,	,	PUNCT
ftr-464	101	4	supra	supra	PROPN
ftr-464	101	5	note	note	PROPN
ftr-464	101	6	8	8	NUM
ftr-464	101	7	,	,	PUNCT
ftr-464	101	8	at	at	ADP
ftr-464	101	9	13	13	NUM
ftr-464	101	10	&	&	CCONJ
ftr-464	101	11	n.45	n.45	PROPN
ftr-464	101	12	.	.	PROPN
ftr-464	102	1	23	23	NUM
ftr-464	102	2	-	-	SYM
ftr-464	102	3	24	24	NUM
ftr-464	102	4	,	,	PUNCT
ftr-464	102	5	27	27	NUM
ftr-464	102	6	;	;	PUNCT
ftr-464	102	7	daniel	daniel	PROPN
ftr-464	102	8	i.	i.	PROPN
ftr-464	102	9	halperin	halperin	PROPN
ftr-464	102	10	,	,	PUNCT
ftr-464	102	11	interest	interest	NOUN
ftr-464	102	12	in	in	ADP
ftr-464	102	13	disguise	disguise	NOUN
ftr-464	102	14	:	:	PUNCT
ftr-464	102	15	taxing	tax	VERB
ftr-464	102	16	the	the	DET
ftr-464	102	17	"	"	PUNCT
ftr-464	102	18	time	time	NOUN
ftr-464	102	19	value	value	NOUN
ftr-464	102	20	of	of	ADP
ftr-464	102	21	money	money	NOUN
ftr-464	102	22	,	,	PUNCT
ftr-464	102	23	"	"	PUNCT
ftr-464	102	24	95	95	NUM
ftr-464	102	25	yale	yale	NOUN
ftr-464	102	26	lj	lj	PROPN
ftr-464	102	27	.	.	PROPN
ftr-464	102	28	506	506	NUM
ftr-464	102	29	.	.	X
ftr-464	103	1	520	520	NUM
ftr-464	103	2	-	-	SYM
ftr-464	103	3	23	23	NUM
ftr-464	103	4	(	(	PUNCT
ftr-464	103	5	1986	1986	NUM
ftr-464	103	6	)	)	PUNCT
ftr-464	103	7	.	.	PUNCT
ftr-464	104	1	13	13	NUM
ftr-464	104	2	.	.	X
ftr-464	105	1	see	see	VERB
ftr-464	105	2	supra	supra	PROPN
ftr-464	105	3	notes	note	NOUN
ftr-464	105	4	6	6	NUM
ftr-464	105	5	,	,	PUNCT
ftr-464	105	6	8	8	NUM
ftr-464	105	7	-	-	SYM
ftr-464	105	8	9	9	NUM
ftr-464	105	9	and	and	CCONJ
ftr-464	105	10	accompanying	accompany	VERB
ftr-464	105	11	text	text	NOUN
ftr-464	105	12	.	.	PUNCT
ftr-464	106	1	14	14	NUM
ftr-464	106	2	.	.	PUNCT
ftr-464	106	3	irc	irc	PROPN
ftr-464	106	4	§	§	PROPN
ftr-464	106	5	401(a	401(a	PROPN
ftr-464	106	6	)	)	PUNCT
ftr-464	106	7	.	.	PUNCT
ftr-464	107	1	15	15	NUM
ftr-464	107	2	.	.	PUNCT
ftr-464	108	1	i	i	PRON
ftr-464	108	2	d.	d.	PROPN
ftr-464	108	3	;	;	PUNCT
ftr-464	108	4	see	see	VERB
ftr-464	108	5	bittker	bittker	NOUN
ftr-464	108	6	&	&	CCONJ
ftr-464	108	7	lokken	lokken	PROPN
ftr-464	108	8	,	,	PUNCT
ftr-464	108	9	supra	supra	PROPN
ftr-464	108	10	note	note	PROPN
ftr-464	108	11	7	7	NUM
ftr-464	108	12	,	,	PUNCT
ftr-464	108	13	u	u	NOUN
ftr-464	108	14	61.2	61.2	NUM
ftr-464	108	15	-	-	SYM
ftr-464	108	16	61.10	61.10	NUM
ftr-464	108	17	.	.	PUNCT
ftr-464	109	1	16	16	NUM
ftr-464	109	2	.	.	PUNCT
ftr-464	110	1	see	see	VERB
ftr-464	110	2	irc	irc	PROPN
ftr-464	110	3	§	§	PROPN
ftr-464	110	4	404(a)(1	404(a)(1	PROPN
ftr-464	110	5	)	)	PUNCT
ftr-464	110	6	.	.	PUNCT
ftr-464	111	1	the	the	DET
ftr-464	111	2	deduction	deduction	NOUN
ftr-464	111	3	is	be	AUX
ftr-464	111	4	"	"	PUNCT
ftr-464	111	5	limited	limited	ADJ
ftr-464	111	6	to	to	ADP
ftr-464	111	7	the	the	DET
ftr-464	111	8	amount	amount	NOUN
ftr-464	111	9	necessary	necessary	ADJ
ftr-464	111	10	to	to	PART
ftr-464	111	11	fund	fund	VERB
ftr-464	111	12	the	the	DET
ftr-464	111	13	plan	plan	NOUN
ftr-464	111	14	properly	properly	ADV
ftr-464	111	15	under	under	ADP
ftr-464	111	16	the	the	DET
ftr-464	111	17	actuarial	actuarial	ADJ
ftr-464	111	18	method	method	NOUN
ftr-464	111	19	and	and	CCONJ
ftr-464	111	20	assumptions	assumption	NOUN
ftr-464	111	21	used	use	VERB
ftr-464	111	22	.	.	PUNCT
ftr-464	111	23	"	"	PUNCT
ftr-464	111	24	bittker	bittker	PROPN
ftr-464	111	25	&	&	CCONJ
ftr-464	111	26	lokken	lokken	PROPN
ftr-464	111	27	,	,	PUNCT
ftr-464	111	28	supra	supra	PROPN
ftr-464	111	29	note	note	PROPN
ftr-464	111	30	7	7	NUM
ftr-464	111	31	,	,	PUNCT
ftr-464	111	32	61.14.1	61.14.1	NOUN
ftr-464	111	33	.	.	PUNCT
ftr-464	111	34	19961	19961	NUM
ftr-464	111	35	florida	florida	PROPN
ftr-464	111	36	tax	tax	PROPN
ftr-464	111	37	review	review	NOUN
ftr-464	111	38	trust	trust	NOUN
ftr-464	111	39	is	be	AUX
ftr-464	111	40	tax	tax	NOUN
ftr-464	111	41	-	-	PUNCT
ftr-464	111	42	exempt	exempt	ADJ
ftr-464	111	43	pursuant	pursuant	NOUN
ftr-464	111	44	to	to	ADP
ftr-464	111	45	section	section	NOUN
ftr-464	111	46	501(a	501(a	PROPN
ftr-464	111	47	)	)	PUNCT
ftr-464	111	48	.	.	PUNCT
ftr-464	112	1	7	7	NUM
ftr-464	113	1	the	the	DET
ftr-464	113	2	employee	employee	NOUN
ftr-464	113	3	is	be	AUX
ftr-464	113	4	taxed	tax	VERB
ftr-464	113	5	only	only	ADV
ftr-464	113	6	when	when	SCONJ
ftr-464	113	7	he	he	PRON
ftr-464	113	8	or	or	CCONJ
ftr-464	113	9	she	she	PRON
ftr-464	113	10	receives	receive	VERB
ftr-464	113	11	distributions	distribution	NOUN
ftr-464	113	12	from	from	ADP
ftr-464	113	13	the	the	DET
ftr-464	113	14	trust	trust	NOUN
ftr-464	113	15	.	.	PUNCT
ftr-464	114	1	8	8	NUM
ftr-464	114	2	certain	certain	ADJ
ftr-464	114	3	premature	premature	ADJ
ftr-464	114	4	distributions	distribution	NOUN
ftr-464	114	5	(	(	PUNCT
ftr-464	114	6	i.e.	i.e.	X
ftr-464	114	7	,	,	PUNCT
ftr-464	114	8	withdrawals	withdrawal	NOUN
ftr-464	114	9	not	not	PART
ftr-464	114	10	used	use	VERB
ftr-464	114	11	for	for	ADP
ftr-464	114	12	retirement	retirement	NOUN
ftr-464	114	13	)	)	PUNCT
ftr-464	114	14	are	be	AUX
ftr-464	114	15	subject	subject	ADJ
ftr-464	114	16	to	to	ADP
ftr-464	114	17	a	a	DET
ftr-464	114	18	10	10	NUM
ftr-464	114	19	%	%	NOUN
ftr-464	114	20	penalty	penalty	NOUN
ftr-464	114	21	tax.9	tax.9	NOUN
ftr-464	114	22	in	in	ADP
ftr-464	114	23	the	the	DET
ftr-464	114	24	case	case	NOUN
ftr-464	114	25	of	of	ADP
ftr-464	114	26	a	a	DET
ftr-464	114	27	qualified	qualified	ADJ
ftr-464	114	28	plan	plan	NOUN
ftr-464	114	29	,	,	PUNCT
ftr-464	114	30	the	the	DET
ftr-464	114	31	investment	investment	NOUN
ftr-464	114	32	return	return	NOUN
ftr-464	114	33	accumulates	accumulate	VERB
ftr-464	114	34	free	free	ADJ
ftr-464	114	35	of	of	ADP
ftr-464	114	36	any	any	DET
ftr-464	114	37	tax.20	tax.20	NOUN
ftr-464	114	38	this	this	PRON
ftr-464	114	39	is	be	AUX
ftr-464	114	40	consistent	consistent	ADJ
ftr-464	114	41	with	with	ADP
ftr-464	114	42	the	the	DET
ftr-464	114	43	consumption	consumption	NOUN
ftr-464	114	44	tax	tax	NOUN
ftr-464	114	45	model	model	NOUN
ftr-464	114	46	,	,	PUNCT
ftr-464	114	47	under	under	ADP
ftr-464	114	48	which	which	PRON
ftr-464	114	49	amounts	amount	NOUN
ftr-464	114	50	set	set	VERB
ftr-464	114	51	aside	aside	ADV
ftr-464	114	52	for	for	ADP
ftr-464	114	53	future	future	ADJ
ftr-464	114	54	consumption	consumption	NOUN
ftr-464	114	55	should	should	AUX
ftr-464	114	56	accumulate	accumulate	VERB
ftr-464	114	57	at	at	ADP
ftr-464	114	58	a	a	DET
ftr-464	114	59	before	before	ADP
ftr-464	114	60	-	-	PUNCT
ftr-464	114	61	tax	tax	NOUN
ftr-464	114	62	rate	rate	NOUN
ftr-464	114	63	of	of	ADP
ftr-464	114	64	return.2	return.2	PROPN
ftr-464	114	65	1	1	NUM
ftr-464	114	66	3	3	NUM
ftr-464	114	67	.	.	PUNCT
ftr-464	114	68	funded	fund	VERB
ftr-464	114	69	nonqualified	nonqualified	ADJ
ftr-464	114	70	plans.-until	plans.-until	PROPN
ftr-464	114	71	recently	recently	ADV
ftr-464	114	72	,	,	PUNCT
ftr-464	114	73	employers	employer	NOUN
ftr-464	114	74	have	have	AUX
ftr-464	114	75	not	not	PART
ftr-464	114	76	deliberately	deliberately	ADV
ftr-464	114	77	sought	seek	VERB
ftr-464	114	78	to	to	PART
ftr-464	114	79	establish	establish	VERB
ftr-464	114	80	a	a	DET
ftr-464	114	81	funded	fund	VERB
ftr-464	114	82	nonqualified	nonqualifie	VERB
ftr-464	114	83	plan,22	plan,22	NOUN
ftr-464	114	84	and	and	CCONJ
ftr-464	114	85	thus	thus	ADV
ftr-464	114	86	the	the	DET
ftr-464	114	87	precise	precise	ADJ
ftr-464	114	88	tax	tax	NOUN
ftr-464	114	89	consequences	consequence	NOUN
ftr-464	114	90	have	have	AUX
ftr-464	114	91	gone	go	VERB
ftr-464	114	92	largely	largely	ADV
ftr-464	114	93	unexamined	unexamined	ADJ
ftr-464	114	94	.	.	PUNCT
ftr-464	115	1	recently	recently	ADV
ftr-464	115	2	,	,	PUNCT
ftr-464	115	3	however	however	ADV
ftr-464	115	4	,	,	PUNCT
ftr-464	115	5	employers	employer	NOUN
ftr-464	115	6	have	have	AUX
ftr-464	115	7	sought	seek	VERB
ftr-464	115	8	and	and	CCONJ
ftr-464	115	9	obtained	obtain	VERB
ftr-464	115	10	private	private	ADJ
ftr-464	115	11	rulings	ruling	NOUN
ftr-464	115	12	regarding	regard	VERB
ftr-464	115	13	the	the	DET
ftr-464	115	14	tax	tax	NOUN
ftr-464	115	15	consequences	consequence	NOUN
ftr-464	115	16	of	of	ADP
ftr-464	115	17	such	such	ADJ
ftr-464	115	18	arrangements	arrangement	NOUN
ftr-464	115	19	.	.	PUNCT
ftr-464	116	1	23	23	NUM
ftr-464	117	1	the	the	DET
ftr-464	117	2	simplest	simple	ADJ
ftr-464	117	3	case	case	NOUN
ftr-464	117	4	is	be	AUX
ftr-464	117	5	a	a	DET
ftr-464	117	6	"	"	PUNCT
ftr-464	117	7	defined	define	VERB
ftr-464	117	8	contribution	contribution	NOUN
ftr-464	117	9	plan	plan	NOUN
ftr-464	117	10	,	,	PUNCT
ftr-464	117	11	"	"	PUNCT
ftr-464	117	12	in	in	ADP
ftr-464	117	13	which	which	PRON
ftr-464	117	14	each	each	DET
ftr-464	117	15	participant	participant	NOUN
ftr-464	117	16	has	have	VERB
ftr-464	117	17	a	a	DET
ftr-464	117	18	separate	separate	ADJ
ftr-464	117	19	account	account	NOUN
ftr-464	117	20	;	;	PUNCT
ftr-464	117	21	the	the	DET
ftr-464	117	22	account	account	NOUN
ftr-464	117	23	reflects	reflect	VERB
ftr-464	117	24	contributions	contribution	NOUN
ftr-464	117	25	as	as	ADV
ftr-464	117	26	well	well	ADV
ftr-464	117	27	as	as	ADP
ftr-464	117	28	trust	trust	NOUN
ftr-464	117	29	income	income	NOUN
ftr-464	117	30	,	,	PUNCT
ftr-464	117	31	expenses	expense	NOUN
ftr-464	117	32	,	,	PUNCT
ftr-464	117	33	and	and	CCONJ
ftr-464	117	34	gains	gain	NOUN
ftr-464	117	35	or	or	CCONJ
ftr-464	117	36	17	17	NUM
ftr-464	117	37	.	.	PUNCT
ftr-464	118	1	see	see	VERB
ftr-464	118	2	irc	irc	PROPN
ftr-464	118	3	§	§	PROPN
ftr-464	118	4	501(a	501(a	PROPN
ftr-464	118	5	)	)	PUNCT
ftr-464	118	6	;	;	PUNCT
ftr-464	118	7	bittker	bittker	NOUN
ftr-464	118	8	&	&	CCONJ
ftr-464	118	9	lokken	lokken	PROPN
ftr-464	118	10	,	,	PUNCT
ftr-464	118	11	supra	supra	PROPN
ftr-464	118	12	note	note	PROPN
ftr-464	118	13	7	7	NUM
ftr-464	118	14	,	,	PUNCT
ftr-464	118	15	61.15	61.15	NUM
ftr-464	118	16	.	.	PUNCT
ftr-464	119	1	18	18	NUM
ftr-464	119	2	.	.	PUNCT
ftr-464	119	3	see	see	VERB
ftr-464	119	4	irc	irc	PROPN
ftr-464	119	5	§	§	PROPN
ftr-464	119	6	402(a	402(a	PROPN
ftr-464	119	7	)	)	PUNCT
ftr-464	119	8	;	;	PUNCT
ftr-464	119	9	bittker	bittker	NOUN
ftr-464	119	10	&	&	CCONJ
ftr-464	119	11	lokken	lokken	PROPN
ftr-464	119	12	,	,	PUNCT
ftr-464	119	13	supra	supra	PROPN
ftr-464	119	14	note	note	PROPN
ftr-464	119	15	7	7	NUM
ftr-464	119	16	,	,	PUNCT
ftr-464	119	17	61.13	61.13	NUM
ftr-464	119	18	.	.	PUNCT
ftr-464	120	1	a	a	DET
ftr-464	120	2	further	further	ADJ
ftr-464	120	3	advantage	advantage	NOUN
ftr-464	120	4	is	be	AUX
ftr-464	120	5	that	that	SCONJ
ftr-464	120	6	"	"	PUNCT
ftr-464	120	7	most	most	ADJ
ftr-464	120	8	pensions	pension	NOUN
ftr-464	120	9	(	(	PUNCT
ftr-464	120	10	but	but	CCONJ
ftr-464	120	11	not	not	PART
ftr-464	120	12	employee	employee	NOUN
ftr-464	120	13	contributions	contribution	NOUN
ftr-464	120	14	to	to	ADP
ftr-464	120	15	401(k	401(k	NOUN
ftr-464	120	16	)	)	PUNCT
ftr-464	120	17	plans	plan	NOUN
ftr-464	120	18	)	)	PUNCT
ftr-464	120	19	are	be	AUX
ftr-464	120	20	exempt	exempt	ADJ
ftr-464	120	21	from	from	ADP
ftr-464	120	22	payroll	payroll	NOUN
ftr-464	120	23	taxes	taxis	NOUN
ftr-464	120	24	.	.	PUNCT
ftr-464	120	25	"	"	PUNCT
ftr-464	121	1	eric	eric	PROPN
ftr-464	121	2	m.	m.	PROPN
ftr-464	121	3	engen	engen	PROPN
ftr-464	121	4	&	&	CCONJ
ftr-464	121	5	william	william	PROPN
ftr-464	121	6	g.	g.	PROPN
ftr-464	121	7	gale	gale	PROPN
ftr-464	121	8	,	,	PUNCT
ftr-464	121	9	comprehensive	comprehensive	ADJ
ftr-464	121	10	tax	tax	NOUN
ftr-464	121	11	reform	reform	NOUN
ftr-464	121	12	and	and	CCONJ
ftr-464	121	13	the	the	DET
ftr-464	121	14	private	private	ADJ
ftr-464	121	15	pension	pension	NOUN
ftr-464	121	16	system	system	NOUN
ftr-464	121	17	,	,	PUNCT
ftr-464	121	18	96	96	NUM
ftr-464	121	19	tnt	tnt	PROPN
ftr-464	121	20	137	137	NUM
ftr-464	121	21	-	-	SYM
ftr-464	121	22	82	82	NUM
ftr-464	121	23	,	,	PUNCT
ftr-464	121	24	para	para	NOUN
ftr-464	121	25	.	.	PUNCT
ftr-464	121	26	9	9	NUM
ftr-464	121	27	(	(	PUNCT
ftr-464	121	28	july	july	PROPN
ftr-464	121	29	15	15	NUM
ftr-464	121	30	,	,	PUNCT
ftr-464	121	31	1996	1996	NUM
ftr-464	121	32	)	)	PUNCT
ftr-464	121	33	(	(	PUNCT
ftr-464	121	34	lexis	lexis	X
ftr-464	121	35	,	,	PUNCT
ftr-464	121	36	fedtax	fedtax	NOUN
ftr-464	121	37	library	library	NOUN
ftr-464	121	38	,	,	PUNCT
ftr-464	121	39	tnt	tnt	NOUN
ftr-464	121	40	file	file	NOUN
ftr-464	121	41	)	)	PUNCT
ftr-464	122	1	[	[	X
ftr-464	122	2	hereinafter	hereinafter	NOUN
ftr-464	122	3	engen	engen	PROPN
ftr-464	122	4	&	&	CCONJ
ftr-464	122	5	gale	gale	PROPN
ftr-464	122	6	]	]	PUNCT
ftr-464	122	7	.	.	PUNCT
ftr-464	123	1	19	19	NUM
ftr-464	123	2	.	.	PUNCT
ftr-464	123	3	see	see	VERB
ftr-464	123	4	irc	irc	PROPN
ftr-464	123	5	§	§	PROPN
ftr-464	123	6	72(t	72(t	PROPN
ftr-464	123	7	)	)	PUNCT
ftr-464	123	8	;	;	PUNCT
ftr-464	123	9	infra	infra	NOUN
ftr-464	123	10	note	note	VERB
ftr-464	123	11	117	117	NUM
ftr-464	123	12	.	.	PUNCT
ftr-464	124	1	in	in	ADP
ftr-464	124	2	addition	addition	NOUN
ftr-464	124	3	,	,	PUNCT
ftr-464	124	4	see	see	VERB
ftr-464	124	5	gene	gene	NOUN
ftr-464	124	6	steuerle	steuerle	NOUN
ftr-464	124	7	,	,	PUNCT
ftr-464	124	8	tax	tax	NOUN
ftr-464	124	9	reform	reform	NOUN
ftr-464	124	10	and	and	CCONJ
ftr-464	124	11	private	private	ADJ
ftr-464	124	12	pensions	pension	NOUN
ftr-464	124	13	,	,	PUNCT
ftr-464	124	14	70	70	NUM
ftr-464	124	15	tax	tax	NOUN
ftr-464	124	16	notes	note	NOUN
ftr-464	124	17	1693	1693	NUM
ftr-464	124	18	(	(	PUNCT
ftr-464	124	19	mar	mar	PROPN
ftr-464	124	20	.	.	PROPN
ftr-464	124	21	18	18	NUM
ftr-464	124	22	,	,	PUNCT
ftr-464	124	23	1996	1996	NUM
ftr-464	124	24	)	)	PUNCT
ftr-464	124	25	(	(	PUNCT
ftr-464	124	26	explaining	explain	VERB
ftr-464	124	27	that	that	SCONJ
ftr-464	124	28	this	this	DET
ftr-464	124	29	penalty	penalty	NOUN
ftr-464	124	30	"	"	PUNCT
ftr-464	124	31	might	might	AUX
ftr-464	124	32	be	be	AUX
ftr-464	124	33	viewed	view	VERB
ftr-464	124	34	as	as	ADP
ftr-464	124	35	an	an	DET
ftr-464	124	36	attempt	attempt	NOUN
ftr-464	124	37	to	to	PART
ftr-464	124	38	'	'	PUNCT
ftr-464	124	39	recapture	recapture	VERB
ftr-464	124	40	'	'	PUNCT
ftr-464	124	41	some	some	PRON
ftr-464	124	42	of	of	ADP
ftr-464	124	43	the	the	DET
ftr-464	124	44	tax	tax	NOUN
ftr-464	124	45	benefits	benefit	NOUN
ftr-464	124	46	that	that	PRON
ftr-464	124	47	may	may	AUX
ftr-464	124	48	have	have	AUX
ftr-464	124	49	accrued	accrue	VERB
ftr-464	124	50	"	"	PUNCT
ftr-464	124	51	in	in	ADP
ftr-464	124	52	light	light	NOUN
ftr-464	124	53	of	of	ADP
ftr-464	124	54	the	the	DET
ftr-464	124	55	fact	fact	NOUN
ftr-464	124	56	that	that	SCONJ
ftr-464	124	57	"	"	PUNCT
ftr-464	124	58	the	the	DET
ftr-464	124	59	taxpayer	taxpayer	NOUN
ftr-464	124	60	turns	turn	VERB
ftr-464	124	61	out	out	ADP
ftr-464	124	62	not	not	PART
ftr-464	124	63	to	to	PART
ftr-464	124	64	have	have	AUX
ftr-464	124	65	saved	save	VERB
ftr-464	124	66	for	for	ADP
ftr-464	124	67	retirement	retirement	NOUN
ftr-464	124	68	"	"	PUNCT
ftr-464	124	69	)	)	PUNCT
ftr-464	124	70	.	.	PUNCT
ftr-464	125	1	he	he	PRON
ftr-464	125	2	explains	explain	VERB
ftr-464	125	3	that	that	SCONJ
ftr-464	125	4	"	"	PUNCT
ftr-464	125	5	[	[	X
ftr-464	125	6	t]he	t]he	X
ftr-464	125	7	government	government	NOUN
ftr-464	125	8	's	's	PART
ftr-464	125	9	penalty	penalty	NOUN
ftr-464	125	10	tax	tax	NOUN
ftr-464	125	11	might	might	AUX
ftr-464	125	12	also	also	ADV
ftr-464	125	13	be	be	AUX
ftr-464	125	14	viewed	view	VERB
ftr-464	125	15	as	as	ADP
ftr-464	125	16	its	its	PRON
ftr-464	125	17	attempt	attempt	NOUN
ftr-464	125	18	to	to	PART
ftr-464	125	19	save	save	VERB
ftr-464	125	20	welfare	welfare	NOUN
ftr-464	125	21	or	or	CCONJ
ftr-464	125	22	transfer	transfer	VERB
ftr-464	125	23	payments	payment	NOUN
ftr-464	125	24	down	down	ADP
ftr-464	125	25	the	the	DET
ftr-464	125	26	road	road	NOUN
ftr-464	125	27	.	.	PUNCT
ftr-464	125	28	"	"	PUNCT
ftr-464	126	1	i	i	PRON
ftr-464	126	2	d.	d.	PROPN
ftr-464	126	3	similarly	similarly	ADV
ftr-464	126	4	,	,	PUNCT
ftr-464	126	5	the	the	DET
ftr-464	126	6	penalty	penalty	NOUN
ftr-464	126	7	on	on	ADP
ftr-464	126	8	early	early	ADJ
ftr-464	126	9	withdrawal	withdrawal	NOUN
ftr-464	126	10	has	have	AUX
ftr-464	126	11	been	be	AUX
ftr-464	126	12	described	describe	VERB
ftr-464	126	13	as	as	ADP
ftr-464	126	14	"	"	PUNCT
ftr-464	126	15	ensur[ing	ensur[e	VERB
ftr-464	126	16	]	]	PUNCT
ftr-464	126	17	that	that	SCONJ
ftr-464	126	18	the	the	DET
ftr-464	126	19	tax	tax	NOUN
ftr-464	126	20	break	break	NOUN
ftr-464	126	21	for	for	ADP
ftr-464	126	22	pensions	pension	NOUN
ftr-464	126	23	is	be	AUX
ftr-464	126	24	only	only	ADV
ftr-464	126	25	given	give	VERB
ftr-464	126	26	for	for	ADP
ftr-464	126	27	retirement	retirement	NOUN
ftr-464	126	28	saving	saving	NOUN
ftr-464	126	29	.	.	PUNCT
ftr-464	126	30	"	"	PUNCT
ftr-464	127	1	engen	engen	PROPN
ftr-464	127	2	&	&	CCONJ
ftr-464	127	3	gale	gale	PROPN
ftr-464	127	4	,	,	PUNCT
ftr-464	127	5	supra	supra	PROPN
ftr-464	127	6	note	note	PROPN
ftr-464	127	7	18	18	NUM
ftr-464	127	8	,	,	PUNCT
ftr-464	127	9	para	para	NOUN
ftr-464	127	10	.	.	PUNCT
ftr-464	127	11	39	39	NUM
ftr-464	127	12	.	.	X
ftr-464	127	13	20	20	NUM
ftr-464	127	14	.	.	PUNCT
ftr-464	128	1	see	see	VERB
ftr-464	128	2	halperin	halperin	NOUN
ftr-464	128	3	,	,	PUNCT
ftr-464	128	4	supra	supra	PROPN
ftr-464	128	5	note	note	PROPN
ftr-464	128	6	8	8	NUM
ftr-464	128	7	,	,	PUNCT
ftr-464	128	8	at	at	ADP
ftr-464	128	9	13	13	NUM
ftr-464	128	10	.	.	PUNCT
ftr-464	128	11	21	21	NUM
ftr-464	128	12	.	.	PUNCT
ftr-464	129	1	see	see	VERB
ftr-464	129	2	dilnot	dilnot	ADJ
ftr-464	129	3	,	,	PUNCT
ftr-464	129	4	supra	supra	PROPN
ftr-464	129	5	note	note	NOUN
ftr-464	129	6	3	3	NUM
ftr-464	129	7	,	,	PUNCT
ftr-464	129	8	at	at	ADP
ftr-464	129	9	214	214	NUM
ftr-464	129	10	,	,	PUNCT
ftr-464	129	11	220	220	NUM
ftr-464	129	12	(	(	PUNCT
ftr-464	129	13	noting	note	VERB
ftr-464	129	14	that	that	SCONJ
ftr-464	129	15	this	this	DET
ftr-464	129	16	"	"	PUNCT
ftr-464	129	17	treatment	treatment	NOUN
ftr-464	129	18	confers	confer	NOUN
ftr-464	129	19	a	a	DET
ftr-464	129	20	posttax	posttax	ADJ
ftr-464	129	21	rate	rate	NOUN
ftr-464	129	22	of	of	ADP
ftr-464	129	23	return	return	NOUN
ftr-464	129	24	on	on	ADP
ftr-464	129	25	saving	save	VERB
ftr-464	129	26	equal	equal	ADJ
ftr-464	129	27	to	to	ADP
ftr-464	129	28	the	the	DET
ftr-464	129	29	pre	pre	ADJ
ftr-464	129	30	-	-	ADJ
ftr-464	129	31	tax	tax	ADJ
ftr-464	129	32	rate	rate	NOUN
ftr-464	129	33	of	of	ADP
ftr-464	129	34	return	return	NOUN
ftr-464	129	35	,	,	PUNCT
ftr-464	129	36	"	"	PUNCT
ftr-464	129	37	and	and	CCONJ
ftr-464	129	38	that	that	SCONJ
ftr-464	129	39	,	,	PUNCT
ftr-464	129	40	under	under	ADP
ftr-464	129	41	this	this	DET
ftr-464	129	42	approach	approach	NOUN
ftr-464	129	43	,	,	PUNCT
ftr-464	129	44	"	"	PUNCT
ftr-464	129	45	both	both	CCONJ
ftr-464	129	46	present	present	ADJ
ftr-464	129	47	and	and	CCONJ
ftr-464	129	48	future	future	ADJ
ftr-464	129	49	consumption	consumption	NOUN
ftr-464	129	50	are	be	AUX
ftr-464	129	51	taxed	tax	VERB
ftr-464	129	52	on	on	ADP
ftr-464	129	53	the	the	DET
ftr-464	129	54	same	same	ADJ
ftr-464	129	55	basis	basis	NOUN
ftr-464	129	56	"	"	PUNCT
ftr-464	129	57	)	)	PUNCT
ftr-464	129	58	.	.	PUNCT
ftr-464	130	1	22	22	NUM
ftr-464	130	2	.	.	PUNCT
ftr-464	131	1	for	for	ADP
ftr-464	131	2	a	a	DET
ftr-464	131	3	discussion	discussion	NOUN
ftr-464	131	4	of	of	ADP
ftr-464	131	5	the	the	DET
ftr-464	131	6	tax	tax	NOUN
ftr-464	131	7	treatment	treatment	NOUN
ftr-464	131	8	of	of	ADP
ftr-464	131	9	"	"	PUNCT
ftr-464	131	10	secular	secular	ADJ
ftr-464	131	11	trusts	trust	NOUN
ftr-464	131	12	,	,	PUNCT
ftr-464	131	13	"	"	PUNCT
ftr-464	131	14	see	see	VERB
ftr-464	131	15	deborah	deborah	PROPN
ftr-464	131	16	walker	walker	PROPN
ftr-464	131	17	and	and	CCONJ
ftr-464	131	18	sallie	sallie	PROPN
ftr-464	131	19	olson	olson	PROPN
ftr-464	131	20	,	,	PUNCT
ftr-464	131	21	maximizing	maximize	VERB
ftr-464	131	22	the	the	DET
ftr-464	131	23	benefits	benefit	NOUN
ftr-464	131	24	of	of	ADP
ftr-464	131	25	deferred	defer	VERB
ftr-464	131	26	compensation	compensation	NOUN
ftr-464	131	27	plans	plan	NOUN
ftr-464	131	28	funded	fund	VERB
ftr-464	131	29	through	through	ADP
ftr-464	131	30	secular	secular	ADJ
ftr-464	131	31	trusts	trust	NOUN
ftr-464	131	32	,	,	PUNCT
ftr-464	131	33	77	77	NUM
ftr-464	131	34	j.	j.	PROPN
ftr-464	131	35	tax'n	tax'n	ADP
ftr-464	131	36	90	90	NUM
ftr-464	131	37	(	(	PUNCT
ftr-464	131	38	1992	1992	NUM
ftr-464	131	39	)	)	PUNCT
ftr-464	131	40	;	;	PUNCT
ftr-464	131	41	stuart	stuart	PROPN
ftr-464	131	42	m.	m.	PROPN
ftr-464	131	43	lewis	lewis	PROPN
ftr-464	131	44	,	,	PUNCT
ftr-464	131	45	secular	secular	ADJ
ftr-464	131	46	trusts	trust	NOUN
ftr-464	131	47	-	-	PUNCT
ftr-464	131	48	irs	irs	PROPN
ftr-464	131	49	rulings	ruling	NOUN
ftr-464	131	50	form	form	VERB
ftr-464	131	51	new	new	ADJ
ftr-464	131	52	pentateuch	pentateuch	PROPN
ftr-464	131	53	,	,	PUNCT
ftr-464	131	54	33	33	NUM
ftr-464	131	55	tax	tax	NOUN
ftr-464	131	56	mgmt	mgmt	NOUN
ftr-464	131	57	.	.	PUNCT
ftr-464	132	1	memo	memo	NOUN
ftr-464	132	2	(	(	PUNCT
ftr-464	132	3	bna	bna	PROPN
ftr-464	132	4	)	)	PUNCT
ftr-464	132	5	301	301	NUM
ftr-464	132	6	(	(	PUNCT
ftr-464	132	7	1992	1992	NUM
ftr-464	132	8	)	)	PUNCT
ftr-464	132	9	(	(	PUNCT
ftr-464	132	10	discussing	discuss	VERB
ftr-464	132	11	priv	priv	NOUN
ftr-464	132	12	.	.	PUNCT
ftr-464	133	1	ltr	ltr	PROPN
ftr-464	133	2	.	.	PUNCT
ftr-464	133	3	ruls	rul	NOUN
ftr-464	133	4	.	.	PUNCT
ftr-464	134	1	88	88	NUM
ftr-464	134	2	-	-	SYM
ftr-464	134	3	41023	41023	NUM
ftr-464	134	4	,	,	PUNCT
ftr-464	134	5	88	88	NUM
ftr-464	134	6	-	-	SYM
ftr-464	134	7	43	43	NUM
ftr-464	134	8	-	-	PUNCT
ftr-464	134	9	021	021	NUM
ftr-464	134	10	,	,	PUNCT
ftr-464	134	11	92	92	NUM
ftr-464	134	12	-	-	PUNCT
ftr-464	134	13	06	06	NUM
ftr-464	134	14	-	-	PUNCT
ftr-464	134	15	009	009	NUM
ftr-464	134	16	,	,	PUNCT
ftr-464	134	17	92	92	NUM
ftr-464	134	18	-	-	PUNCT
ftr-464	134	19	07	07	NUM
ftr-464	134	20	-	-	PUNCT
ftr-464	134	21	010	010	NUM
ftr-464	134	22	,	,	PUNCT
ftr-464	134	23	92	92	NUM
ftr-464	134	24	-	-	SYM
ftr-464	134	25	12	12	NUM
ftr-464	134	26	-	-	PUNCT
ftr-464	134	27	019	019	NUM
ftr-464	134	28	,	,	PUNCT
ftr-464	134	29	and	and	CCONJ
ftr-464	134	30	92	92	NUM
ftr-464	134	31	-	-	PUNCT
ftr-464	134	32	12	12	NUM
ftr-464	134	33	-	-	PUNCT
ftr-464	134	34	024	024	NUM
ftr-464	134	35	)	)	PUNCT
ftr-464	134	36	;	;	PUNCT
ftr-464	134	37	halperin	halperin	NOUN
ftr-464	134	38	,	,	PUNCT
ftr-464	134	39	supra	supra	PROPN
ftr-464	134	40	note	note	PROPN
ftr-464	134	41	8	8	NUM
ftr-464	134	42	,	,	PUNCT
ftr-464	134	43	at	at	ADP
ftr-464	134	44	24	24	NUM
ftr-464	134	45	-	-	SYM
ftr-464	134	46	33	33	NUM
ftr-464	134	47	;	;	PUNCT
ftr-464	134	48	see	see	VERB
ftr-464	134	49	also	also	ADV
ftr-464	134	50	washington	washington	PROPN
ftr-464	134	51	items	item	NOUN
ftr-464	134	52	:	:	PUNCT
ftr-464	134	53	the	the	DET
ftr-464	134	54	climate	climate	NOUN
ftr-464	134	55	of	of	ADP
ftr-464	134	56	current	current	ADJ
ftr-464	134	57	thinking	thinking	NOUN
ftr-464	134	58	on	on	ADP
ftr-464	134	59	new	new	ADJ
ftr-464	134	60	developments	development	NOUN
ftr-464	134	61	,	,	PUNCT
ftr-464	134	62	"	"	PUNCT
ftr-464	134	63	tax	tax	NOUN
ftr-464	134	64	consequences	consequence	NOUN
ftr-464	134	65	of	of	ADP
ftr-464	134	66	distributions	distribution	NOUN
ftr-464	134	67	from	from	ADP
ftr-464	134	68	nonexempt	nonexempt	ADJ
ftr-464	134	69	trusts	trust	NOUN
ftr-464	134	70	unclear	unclear	ADJ
ftr-464	134	71	,	,	PUNCT
ftr-464	134	72	"	"	PUNCT
ftr-464	134	73	35	35	NUM
ftr-464	134	74	tax	tax	NOUN
ftr-464	134	75	mgmt	mgmt	NOUN
ftr-464	134	76	.	.	PUNCT
ftr-464	135	1	memo	memo	NOUN
ftr-464	135	2	(	(	PUNCT
ftr-464	135	3	bna	bna	PROPN
ftr-464	135	4	)	)	PUNCT
ftr-464	135	5	268	268	NUM
ftr-464	135	6	(	(	PUNCT
ftr-464	135	7	1994	1994	NUM
ftr-464	135	8	)	)	PUNCT
ftr-464	135	9	(	(	PUNCT
ftr-464	135	10	discussing	discuss	VERB
ftr-464	135	11	priv	priv	NOUN
ftr-464	135	12	.	.	PUNCT
ftr-464	136	1	ltr	ltr	PROPN
ftr-464	136	2	.	.	PUNCT
ftr-464	136	3	rul	rul	PROPN
ftr-464	136	4	.	.	PUNCT
ftr-464	137	1	94	94	NUM
ftr-464	137	2	-	-	SYM
ftr-464	137	3	17	17	NUM
ftr-464	137	4	-	-	SYM
ftr-464	137	5	013	013	NUM
ftr-464	137	6	(	(	PUNCT
ftr-464	137	7	jan	jan	PROPN
ftr-464	137	8	.	.	PROPN
ftr-464	137	9	24	24	NUM
ftr-464	137	10	,	,	PUNCT
ftr-464	137	11	1994	1994	NUM
ftr-464	137	12	)	)	PUNCT
ftr-464	137	13	)	)	PUNCT
ftr-464	137	14	;	;	PUNCT
ftr-464	137	15	internal	internal	ADJ
ftr-464	137	16	revenue	revenue	NOUN
ftr-464	137	17	service	service	NOUN
ftr-464	137	18	,	,	PUNCT
ftr-464	137	19	notice	notice	NOUN
ftr-464	137	20	of	of	ADP
ftr-464	137	21	proposed	propose	VERB
ftr-464	137	22	rulemaking	rulemaking	NOUN
ftr-464	137	23	,	,	PUNCT
ftr-464	137	24	application	application	NOUN
ftr-464	137	25	of	of	ADP
ftr-464	137	26	grantor	grantor	NOUN
ftr-464	137	27	trust	trust	NOUN
ftr-464	137	28	rules	rule	NOUN
ftr-464	137	29	to	to	ADP
ftr-464	137	30	nonexempt	nonexempt	NOUN
ftr-464	137	31	employees	employee	NOUN
ftr-464	137	32	'	'	PART
ftr-464	137	33	trusts	trust	NOUN
ftr-464	137	34	[	[	X
ftr-464	137	35	reg-209826	reg-209826	NOUN
ftr-464	137	36	-	-	SYM
ftr-464	137	37	96	96	NUM
ftr-464	137	38	]	]	PUNCT
ftr-464	137	39	,	,	PUNCT
ftr-464	137	40	96	96	NUM
ftr-464	137	41	tnt	tnt	PROPN
ftr-464	137	42	190	190	NUM
ftr-464	137	43	-	-	SYM
ftr-464	137	44	4	4	NUM
ftr-464	137	45	(	(	PUNCT
ftr-464	137	46	sept	sept	PROPN
ftr-464	137	47	.	.	PROPN
ftr-464	137	48	27	27	NUM
ftr-464	137	49	,	,	PUNCT
ftr-464	137	50	1996	1996	NUM
ftr-464	137	51	)	)	PUNCT
ftr-464	137	52	(	(	PUNCT
ftr-464	137	53	lexis	lexis	X
ftr-464	137	54	,	,	PUNCT
ftr-464	137	55	fedtax	fedtax	NOUN
ftr-464	137	56	library	library	NOUN
ftr-464	137	57	,	,	PUNCT
ftr-464	137	58	tnt	tnt	NOUN
ftr-464	137	59	file	file	NOUN
ftr-464	137	60	)	)	PUNCT
ftr-464	138	1	[	[	X
ftr-464	138	2	hereinafter	hereinafter	NOUN
ftr-464	138	3	1996	1996	NUM
ftr-464	138	4	proposed	propose	VERB
ftr-464	138	5	rulemaking	rulemaking	NOUN
ftr-464	138	6	]	]	X
ftr-464	138	7	.	.	PUNCT
ftr-464	139	1	23	23	NUM
ftr-464	139	2	.	.	X
ftr-464	140	1	see	see	VERB
ftr-464	140	2	,	,	PUNCT
ftr-464	140	3	e.g.	e.g.	ADV
ftr-464	140	4	,	,	PUNCT
ftr-464	140	5	priv	priv	NOUN
ftr-464	140	6	.	.	PUNCT
ftr-464	141	1	ltr	ltr	PROPN
ftr-464	141	2	.	.	PUNCT
ftr-464	142	1	rul	rul	PROPN
ftr-464	142	2	.	.	PUNCT
ftr-464	143	1	95	95	NUM
ftr-464	143	2	-	-	PUNCT
ftr-464	143	3	02	02	NUM
ftr-464	143	4	-	-	PUNCT
ftr-464	143	5	030	030	NUM
ftr-464	143	6	(	(	PUNCT
ftr-464	143	7	oct	oct	PROPN
ftr-464	143	8	.	.	PROPN
ftr-464	143	9	13	13	NUM
ftr-464	143	10	,	,	PUNCT
ftr-464	143	11	1994	1994	NUM
ftr-464	143	12	)	)	PUNCT
ftr-464	143	13	.	.	PUNCT
ftr-464	144	1	[	[	X
ftr-464	144	2	vol	vol	NOUN
ftr-464	144	3	.	.	PUNCT
ftr-464	144	4	3:6	3:6	NUM
ftr-464	144	5	u.s	u.s	PROPN
ftr-464	144	6	.	.	PROPN
ftr-464	144	7	income	income	NOUN
ftr-464	144	8	taxation	taxation	NOUN
ftr-464	144	9	of	of	ADP
ftr-464	144	10	cross	cross	ADJ
ftr-464	144	11	-	-	ADJ
ftr-464	144	12	border	border	ADJ
ftr-464	144	13	pensions	pension	NOUN
ftr-464	144	14	losses	loss	NOUN
ftr-464	144	15	,	,	PUNCT
ftr-464	144	16	and	and	CCONJ
ftr-464	144	17	it	it	PRON
ftr-464	144	18	serves	serve	VERB
ftr-464	144	19	as	as	ADP
ftr-464	144	20	the	the	DET
ftr-464	144	21	basis	basis	NOUN
ftr-464	144	22	for	for	ADP
ftr-464	144	23	determining	determine	VERB
ftr-464	144	24	the	the	DET
ftr-464	144	25	participant	participant	NOUN
ftr-464	144	26	's	's	PART
ftr-464	144	27	benefits	benefit	NOUN
ftr-464	144	28	.	.	PUNCT
ftr-464	145	1	"4	"4	ADJ
ftr-464	145	2	an	an	DET
ftr-464	145	3	employer	employer	NOUN
ftr-464	145	4	's	's	PART
ftr-464	145	5	contribution	contribution	NOUN
ftr-464	145	6	to	to	ADP
ftr-464	145	7	this	this	DET
ftr-464	145	8	type	type	NOUN
ftr-464	145	9	of	of	ADP
ftr-464	145	10	plan	plan	NOUN
ftr-464	145	11	is	be	AUX
ftr-464	145	12	currently	currently	ADV
ftr-464	145	13	includible	includible	ADJ
ftr-464	145	14	by	by	ADP
ftr-464	145	15	the	the	DET
ftr-464	145	16	employee	employee	NOUN
ftr-464	145	17	pursuant	pursuant	VERB
ftr-464	145	18	to	to	ADP
ftr-464	145	19	section	section	NOUN
ftr-464	145	20	402(b)(1)5	402(b)(1)5	NOUN
ftr-464	145	21	and	and	CCONJ
ftr-464	145	22	,	,	PUNCT
ftr-464	145	23	as	as	ADP
ftr-464	145	24	a	a	DET
ftr-464	145	25	consequence	consequence	NOUN
ftr-464	145	26	,	,	PUNCT
ftr-464	145	27	is	be	AUX
ftr-464	145	28	currently	currently	ADV
ftr-464	145	29	deductible	deductible	ADJ
ftr-464	145	30	by	by	ADP
ftr-464	145	31	the	the	DET
ftr-464	145	32	employer	employer	NOUN
ftr-464	145	33	under	under	ADP
ftr-464	145	34	section	section	NOUN
ftr-464	145	35	404(a)(5	404(a)(5	PROPN
ftr-464	145	36	)	)	PUNCT
ftr-464	145	37	,	,	PUNCT
ftr-464	145	38	provided	provide	VERB
ftr-464	145	39	that	that	SCONJ
ftr-464	145	40	amounts	amount	NOUN
ftr-464	145	41	contributed	contribute	VERB
ftr-464	145	42	to	to	ADP
ftr-464	145	43	the	the	DET
ftr-464	145	44	plan	plan	NOUN
ftr-464	145	45	are	be	AUX
ftr-464	145	46	nonforfeitable	nonforfeitable	ADJ
ftr-464	145	47	(	(	PUNCT
ftr-464	145	48	notwithstanding	notwithstanding	SCONJ
ftr-464	145	49	early	early	ADJ
ftr-464	145	50	termination	termination	NOUN
ftr-464	145	51	of	of	ADP
ftr-464	145	52	employment).2	employment).2	PROPN
ftr-464	145	53	the	the	DET
ftr-464	145	54	trust	trust	NOUN
ftr-464	145	55	is	be	AUX
ftr-464	145	56	treated	treat	VERB
ftr-464	145	57	as	as	ADP
ftr-464	145	58	a	a	DET
ftr-464	145	59	separate	separate	ADJ
ftr-464	145	60	taxable	taxable	ADJ
ftr-464	145	61	entity	entity	NOUN
ftr-464	145	62	(	(	PUNCT
ftr-464	145	63	rather	rather	ADV
ftr-464	145	64	than	than	ADP
ftr-464	145	65	as	as	ADP
ftr-464	145	66	a	a	DET
ftr-464	145	67	grantor	grantor	NOUN
ftr-464	145	68	trust	trust	NOUN
ftr-464	145	69	of	of	ADP
ftr-464	145	70	the	the	DET
ftr-464	145	71	employer	employer	NOUN
ftr-464	145	72	)	)	PUNCT
ftr-464	145	73	,	,	PUNCT
ftr-464	145	74	and	and	CCONJ
ftr-464	145	75	the	the	DET
ftr-464	145	76	trust	trust	NOUN
ftr-464	145	77	's	's	PART
ftr-464	145	78	investment	investment	NOUN
ftr-464	145	79	income	income	NOUN
ftr-464	145	80	is	be	AUX
ftr-464	145	81	taxed	tax	VERB
ftr-464	145	82	under	under	ADP
ftr-464	145	83	the	the	DET
ftr-464	145	84	rate	rate	NOUN
ftr-464	145	85	schedule	schedule	NOUN
ftr-464	145	86	for	for	ADP
ftr-464	145	87	trusts,27	trusts,27	NUM
ftr-464	145	88	except	except	SCONJ
ftr-464	145	89	to	to	ADP
ftr-464	145	90	the	the	DET
ftr-464	145	91	extent	extent	NOUN
ftr-464	145	92	of	of	ADP
ftr-464	145	93	certain	certain	ADJ
ftr-464	145	94	current	current	ADJ
ftr-464	145	95	distributions	distribution	NOUN
ftr-464	145	96	to	to	PART
ftr-464	145	97	beneficiaries.2	beneficiaries.2	VERB
ftr-464	145	98	the	the	DET
ftr-464	145	99	eventual	eventual	ADJ
ftr-464	145	100	distribution	distribution	NOUN
ftr-464	145	101	to	to	ADP
ftr-464	145	102	the	the	DET
ftr-464	145	103	employee	employee	NOUN
ftr-464	145	104	is	be	AUX
ftr-464	145	105	taxable	taxable	ADJ
ftr-464	145	106	to	to	ADP
ftr-464	145	107	him	he	PRON
ftr-464	145	108	upon	upon	SCONJ
ftr-464	145	109	receipt	receipt	NOUN
ftr-464	145	110	pursuant	pursuant	ADV
ftr-464	145	111	to	to	ADP
ftr-464	145	112	section	section	NOUN
ftr-464	145	113	72	72	NUM
ftr-464	145	114	,	,	PUNCT
ftr-464	145	115	which	which	PRON
ftr-464	145	116	allows	allow	VERB
ftr-464	145	117	for	for	ADP
ftr-464	145	118	the	the	DET
ftr-464	145	119	amount	amount	NOUN
ftr-464	145	120	already	already	ADV
ftr-464	145	121	taxed	tax	VERB
ftr-464	145	122	at	at	ADP
ftr-464	145	123	the	the	DET
ftr-464	145	124	time	time	NOUN
ftr-464	145	125	of	of	ADP
ftr-464	145	126	contribution.24	contribution.24	NOUN
ftr-464	145	127	.	.	PUNCT
ftr-464	146	1	the	the	DET
ftr-464	146	2	term	term	NOUN
ftr-464	146	3	"	"	PUNCT
ftr-464	146	4	defined	define	VERB
ftr-464	146	5	contribution	contribution	NOUN
ftr-464	146	6	plan	plan	NOUN
ftr-464	146	7	"	"	PUNCT
ftr-464	146	8	is	be	AUX
ftr-464	146	9	defined	define	VERB
ftr-464	146	10	in	in	ADP
ftr-464	146	11	§	§	PROPN
ftr-464	146	12	414(i	414(i	PROPN
ftr-464	146	13	)	)	PUNCT
ftr-464	146	14	.	.	PUNCT
ftr-464	147	1	for	for	ADP
ftr-464	147	2	a	a	DET
ftr-464	147	3	further	further	ADJ
ftr-464	147	4	discussion	discussion	NOUN
ftr-464	147	5	,	,	PUNCT
ftr-464	147	6	see	see	VERB
ftr-464	147	7	bittker	bittker	NOUN
ftr-464	147	8	&	&	CCONJ
ftr-464	147	9	lokken	lokken	PROPN
ftr-464	147	10	,	,	PUNCT
ftr-464	147	11	supra	supra	PROPN
ftr-464	147	12	note	note	NOUN
ftr-464	147	13	7	7	NUM
ftr-464	147	14	.	.	PUNCT
ftr-464	147	15	61.1.2	61.1.2	NOUN
ftr-464	147	16	.	.	PUNCT
ftr-464	148	1	25	25	NUM
ftr-464	148	2	.	.	PUNCT
ftr-464	149	1	under	under	ADP
ftr-464	149	2	§	§	PROPN
ftr-464	149	3	402(b)(1	402(b)(1	NUM
ftr-464	149	4	)	)	PUNCT
ftr-464	149	5	,	,	PUNCT
ftr-464	149	6	the	the	DET
ftr-464	149	7	contributions	contribution	NOUN
ftr-464	149	8	are	be	AUX
ftr-464	149	9	included	include	VERB
ftr-464	149	10	in	in	ADP
ftr-464	149	11	income	income	NOUN
ftr-464	149	12	in	in	ADP
ftr-464	149	13	accordance	accordance	NOUN
ftr-464	149	14	with	with	ADP
ftr-464	149	15	§	§	PROPN
ftr-464	149	16	83	83	NUM
ftr-464	149	17	,	,	PUNCT
ftr-464	149	18	except	except	SCONJ
ftr-464	149	19	that	that	SCONJ
ftr-464	149	20	the	the	DET
ftr-464	149	21	value	value	NOUN
ftr-464	149	22	of	of	ADP
ftr-464	149	23	the	the	DET
ftr-464	149	24	employee	employee	NOUN
ftr-464	149	25	's	's	PART
ftr-464	149	26	interest	interest	NOUN
ftr-464	149	27	in	in	ADP
ftr-464	149	28	the	the	DET
ftr-464	149	29	trust	trust	NOUN
ftr-464	149	30	is	be	AUX
ftr-464	149	31	substituted	substitute	VERB
ftr-464	149	32	for	for	ADP
ftr-464	149	33	the	the	DET
ftr-464	149	34	property	property	NOUN
ftr-464	149	35	's	's	PART
ftr-464	149	36	fair	fair	ADJ
ftr-464	149	37	market	market	NOUN
ftr-464	149	38	value	value	NOUN
ftr-464	149	39	in	in	ADP
ftr-464	149	40	applying	apply	VERB
ftr-464	149	41	§	§	PROPN
ftr-464	149	42	83	83	NUM
ftr-464	149	43	.	.	PUNCT
ftr-464	150	1	see	see	VERB
ftr-464	150	2	priv	priv	PROPN
ftr-464	150	3	.	.	PUNCT
ftr-464	151	1	ltr	ltr	PROPN
ftr-464	151	2	.	.	PUNCT
ftr-464	151	3	rul	rul	PROPN
ftr-464	151	4	.	.	PUNCT
ftr-464	152	1	95	95	NUM
ftr-464	152	2	-	-	PUNCT
ftr-464	152	3	02	02	NUM
ftr-464	152	4	-	-	PUNCT
ftr-464	152	5	030	030	NUM
ftr-464	152	6	(	(	PUNCT
ftr-464	152	7	oct	oct	PROPN
ftr-464	152	8	.	.	PROPN
ftr-464	152	9	13	13	NUM
ftr-464	152	10	,	,	PUNCT
ftr-464	152	11	1994j	1994j	NUM
ftr-464	152	12	.	.	PUNCT
ftr-464	153	1	however	however	ADV
ftr-464	153	2	,	,	PUNCT
ftr-464	153	3	an	an	DET
ftr-464	153	4	exception	exception	NOUN
ftr-464	153	5	to	to	ADP
ftr-464	153	6	this	this	DET
ftr-464	153	7	current	current	ADJ
ftr-464	153	8	inclusion	inclusion	NOUN
ftr-464	153	9	is	be	AUX
ftr-464	153	10	provided	provide	VERB
ftr-464	153	11	for	for	ADP
ftr-464	153	12	a	a	DET
ftr-464	153	13	non	non	ADJ
ftr-464	153	14	-	-	ADJ
ftr-464	153	15	highly	highly	ADV
ftr-464	153	16	-	-	PUNCT
ftr-464	153	17	compensated	compensate	VERB
ftr-464	153	18	employee	employee	NOUN
ftr-464	153	19	if	if	SCONJ
ftr-464	153	20	the	the	DET
ftr-464	153	21	sole	sole	ADJ
ftr-464	153	22	reason	reason	NOUN
ftr-464	153	23	the	the	DET
ftr-464	153	24	trust	trust	NOUN
ftr-464	153	25	fails	fail	VERB
ftr-464	153	26	to	to	PART
ftr-464	153	27	qualify	qualify	VERB
ftr-464	153	28	for	for	ADP
ftr-464	153	29	exemption	exemption	NOUN
ftr-464	153	30	under	under	ADP
ftr-464	153	31	§	§	PROPN
ftr-464	153	32	501(a	501(a	PROPN
ftr-464	153	33	)	)	PUNCT
ftr-464	153	34	is	be	AUX
ftr-464	153	35	failure	failure	NOUN
ftr-464	153	36	to	to	PART
ftr-464	153	37	meet	meet	VERB
ftr-464	153	38	the	the	DET
ftr-464	153	39	requirements	requirement	NOUN
ftr-464	153	40	of	of	ADP
ftr-464	153	41	§	§	PROPN
ftr-464	153	42	401(a)(26	401(a)(26	NUM
ftr-464	153	43	)	)	PUNCT
ftr-464	153	44	or	or	CCONJ
ftr-464	153	45	§	§	PROPN
ftr-464	153	46	410(b	410(b	PROPN
ftr-464	153	47	)	)	PUNCT
ftr-464	153	48	.	.	PUNCT
ftr-464	154	1	see	see	VERB
ftr-464	154	2	irc	irc	PROPN
ftr-464	154	3	§	§	PROPN
ftr-464	154	4	402(b)(4)(b	402(b)(4)(b	PROPN
ftr-464	154	5	)	)	PUNCT
ftr-464	154	6	;	;	PUNCT
ftr-464	154	7	see	see	VERB
ftr-464	154	8	.	.	PUNCT
ftr-464	155	1	e.g	e.g	PROPN
ftr-464	155	2	..	..	PUNCT
ftr-464	155	3	priv	priv	PROPN
ftr-464	155	4	.	.	PUNCT
ftr-464	156	1	ltr	ltr	PROPN
ftr-464	156	2	.	.	PUNCT
ftr-464	157	1	rul	rul	PROPN
ftr-464	157	2	.	.	PUNCT
ftr-464	158	1	92	92	NUM
ftr-464	158	2	-	-	PUNCT
ftr-464	158	3	12	12	NUM
ftr-464	158	4	-	-	PUNCT
ftr-464	158	5	019	019	NUM
ftr-464	158	6	(	(	PUNCT
ftr-464	158	7	dec	dec	PROPN
ftr-464	158	8	.	.	PROPN
ftr-464	158	9	20	20	NUM
ftr-464	158	10	,	,	PUNCT
ftr-464	158	11	1991	1991	NUM
ftr-464	158	12	)	)	PUNCT
ftr-464	158	13	(	(	PUNCT
ftr-464	158	14	ruling	rule	VERB
ftr-464	158	15	(	(	PUNCT
ftr-464	158	16	5	5	NUM
ftr-464	158	17	)	)	PUNCT
ftr-464	158	18	)	)	PUNCT
ftr-464	158	19	.	.	PUNCT
ftr-464	159	1	26	26	NUM
ftr-464	159	2	.	.	PUNCT
ftr-464	160	1	under	under	ADP
ftr-464	160	2	§	§	PROPN
ftr-464	160	3	83	83	NUM
ftr-464	160	4	,	,	PUNCT
ftr-464	160	5	the	the	DET
ftr-464	160	6	employee	employee	NOUN
ftr-464	160	7	's	's	PART
ftr-464	160	8	inclusion	inclusion	NOUN
ftr-464	160	9	is	be	AUX
ftr-464	160	10	in	in	ADP
ftr-464	160	11	the	the	DET
ftr-464	160	12	first	first	ADJ
ftr-464	160	13	year	year	NOUN
ftr-464	160	14	in	in	ADP
ftr-464	160	15	which	which	PRON
ftr-464	160	16	his	his	PRON
ftr-464	160	17	rights	right	NOUN
ftr-464	160	18	are	be	AUX
ftr-464	160	19	transferrable	transferrable	ADJ
ftr-464	160	20	or	or	CCONJ
ftr-464	160	21	are	be	AUX
ftr-464	160	22	not	not	PART
ftr-464	160	23	subject	subject	ADJ
ftr-464	160	24	to	to	ADP
ftr-464	160	25	a	a	DET
ftr-464	160	26	substantial	substantial	ADJ
ftr-464	160	27	risk	risk	NOUN
ftr-464	160	28	of	of	ADP
ftr-464	160	29	forfeiture	forfeiture	NOUN
ftr-464	160	30	.	.	PUNCT
ftr-464	161	1	see	see	VERB
ftr-464	161	2	irc	irc	PROPN
ftr-464	161	3	§	§	PROPN
ftr-464	161	4	§	§	PROPN
ftr-464	161	5	83(a	83(a	NUM
ftr-464	161	6	)	)	PUNCT
ftr-464	161	7	.	.	PUNCT
ftr-464	162	1	402(b)t	402(b)t	NUM
ftr-464	162	2	1	1	NUM
ftr-464	162	3	)	)	PUNCT
ftr-464	162	4	.	.	PUNCT
ftr-464	163	1	27	27	NUM
ftr-464	163	2	.	.	PUNCT
ftr-464	164	1	see	see	VERB
ftr-464	164	2	priv	priv	PROPN
ftr-464	164	3	.	.	PUNCT
ftr-464	165	1	lr	lr	PROPN
ftr-464	165	2	.	.	PROPN
ftr-464	165	3	rul	rul	PROPN
ftr-464	165	4	.	.	PUNCT
ftr-464	166	1	92	92	NUM
ftr-464	166	2	-	-	PUNCT
ftr-464	166	3	12	12	NUM
ftr-464	166	4	-	-	PUNCT
ftr-464	166	5	019	019	NUM
ftr-464	166	6	(	(	PUNCT
ftr-464	166	7	dec	dec	PROPN
ftr-464	166	8	.	.	PROPN
ftr-464	166	9	20	20	NUM
ftr-464	166	10	,	,	PUNCT
ftr-464	166	11	1991	1991	NUM
ftr-464	166	12	)	)	PUNCT
ftr-464	166	13	(	(	PUNCT
ftr-464	166	14	ruling	rule	VERB
ftr-464	166	15	(	(	PUNCT
ftr-464	166	16	1	1	NUM
ftr-464	166	17	)	)	PUNCT
ftr-464	166	18	)	)	PUNCT
ftr-464	166	19	(	(	PUNCT
ftr-464	166	20	stating	state	VERB
ftr-464	166	21	that	that	SCONJ
ftr-464	166	22	"	"	PUNCT
ftr-464	166	23	[	[	X
ftr-464	166	24	tihe	tihe	ADJ
ftr-464	166	25	rules	rule	NOUN
ftr-464	166	26	of	of	ADP
ftr-464	166	27	sections	section	NOUN
ftr-464	166	28	402(b	402(b	PROPN
ftr-464	166	29	)	)	PUNCT
ftr-464	166	30	and	and	CCONJ
ftr-464	166	31	404(a)(5	404(a)(5	NUM
ftr-464	166	32	)	)	PUNCT
ftr-464	166	33	of	of	ADP
ftr-464	166	34	the	the	DET
ftr-464	166	35	code	code	NOUN
ftr-464	166	36	preclude	preclude	VERB
ftr-464	166	37	a	a	DET
ftr-464	166	38	section	section	NOUN
ftr-464	166	39	402(b	402(b	PROPN
ftr-464	166	40	)	)	PUNCT
ftr-464	166	41	employees	employee	NOUN
ftr-464	166	42	'	'	PART
ftr-464	166	43	trust	trust	NOUN
ftr-464	166	44	from	from	ADP
ftr-464	166	45	being	be	AUX
ftr-464	166	46	treated	treat	VERB
ftr-464	166	47	as	as	SCONJ
ftr-464	166	48	owned	own	VERB
ftr-464	166	49	by	by	ADP
ftr-464	166	50	the	the	DET
ftr-464	166	51	employer	employer	NOUN
ftr-464	166	52	under	under	ADP
ftr-464	166	53	subpart	subpart	PROPN
ftr-464	166	54	e.	e.	PROPN
ftr-464	166	55	"	"	PUNCT
ftr-464	166	56	and	and	CCONJ
ftr-464	166	57	ruling	rule	VERB
ftr-464	166	58	that	that	SCONJ
ftr-464	166	59	"	"	PUNCT
ftr-464	166	60	the	the	DET
ftr-464	166	61	tax	tax	NOUN
ftr-464	166	62	imposed	impose	VERB
ftr-464	166	63	by	by	ADP
ftr-464	166	64	section	section	NOUN
ftr-464	166	65	1(e	1(e	NUM
ftr-464	166	66	)	)	PUNCT
ftr-464	166	67	of	of	ADP
ftr-464	166	68	the	the	DET
ftr-464	166	69	code	code	NOUN
ftr-464	166	70	will	will	AUX
ftr-464	166	71	apply	apply	VERB
ftr-464	166	72	to	to	ADP
ftr-464	166	73	the	the	DET
ftr-464	166	74	taxable	taxable	ADJ
ftr-464	166	75	income	income	NOUN
ftr-464	166	76	of	of	ADP
ftr-464	166	77	the	the	DET
ftr-464	166	78	trust	trust	NOUN
ftr-464	166	79	pursuant	pursuant	ADJ
ftr-464	166	80	to	to	ADP
ftr-464	166	81	section	section	NOUN
ftr-464	166	82	641	641	NUM
ftr-464	166	83	"	"	PUNCT
ftr-464	166	84	)	)	PUNCT
ftr-464	166	85	;	;	PUNCT
ftr-464	166	86	priv	priv	NOUN
ftr-464	166	87	.	.	PUNCT
ftr-464	167	1	ltr	ltr	PROPN
ftr-464	167	2	.	.	PUNCT
ftr-464	168	1	rul	rul	PROPN
ftr-464	168	2	.	.	PUNCT
ftr-464	169	1	95	95	NUM
ftr-464	169	2	-	-	PUNCT
ftr-464	169	3	02	02	NUM
ftr-464	169	4	-	-	PUNCT
ftr-464	169	5	030	030	NUM
ftr-464	169	6	(	(	PUNCT
ftr-464	169	7	ocl	ocl	PROPN
ftr-464	169	8	13	13	NUM
ftr-464	169	9	,	,	PUNCT
ftr-464	169	10	1994	1994	NUM
ftr-464	169	11	)	)	PUNCT
ftr-464	169	12	(	(	PUNCT
ftr-464	169	13	rulings	ruling	NOUN
ftr-464	169	14	(	(	PUNCT
ftr-464	169	15	1	1	NUM
ftr-464	169	16	)	)	PUNCT
ftr-464	169	17	&	&	CCONJ
ftr-464	169	18	(	(	PUNCT
ftr-464	169	19	2	2	NUM
ftr-464	169	20	)	)	PUNCT
ftr-464	169	21	)	)	PUNCT
ftr-464	169	22	(	(	PUNCT
ftr-464	169	23	giving	give	VERB
ftr-464	169	24	a	a	DET
ftr-464	169	25	similar	similar	ADJ
ftr-464	169	26	ruling	ruling	NOUN
ftr-464	169	27	)	)	PUNCT
ftr-464	169	28	;	;	PUNCT
ftr-464	169	29	halperin	halperin	NOUN
ftr-464	169	30	,	,	PUNCT
ftr-464	169	31	supra	supra	PROPN
ftr-464	169	32	note	note	PROPN
ftr-464	169	33	8	8	NUM
ftr-464	169	34	,	,	PUNCT
ftr-464	169	35	at	at	ADP
ftr-464	169	36	30	30	NUM
ftr-464	169	37	&	&	CCONJ
ftr-464	169	38	n.94	n.94	PROPN
ftr-464	169	39	.	.	PROPN
ftr-464	169	40	see	see	VERB
ftr-464	169	41	also	also	ADV
ftr-464	169	42	1996	1996	NUM
ftr-464	169	43	proposed	propose	VERB
ftr-464	169	44	rulemaking	rulemaking	NOUN
ftr-464	169	45	,	,	PUNCT
ftr-464	169	46	supra	supra	PROPN
ftr-464	169	47	note	note	NOUN
ftr-464	169	48	22	22	NUM
ftr-464	169	49	,	,	PUNCT
ftr-464	169	50	u	u	NOUN
ftr-464	169	51	34	34	NUM
ftr-464	169	52	,	,	PUNCT
ftr-464	169	53	37	37	NUM
ftr-464	169	54	.	.	PUNCT
ftr-464	170	1	under	under	ADP
ftr-464	170	2	the	the	DET
ftr-464	170	3	proposed	propose	VERB
ftr-464	170	4	regulations	regulation	NOUN
ftr-464	170	5	,	,	PUNCT
ftr-464	170	6	"	"	PUNCT
ftr-464	170	7	an	an	DET
ftr-464	170	8	employer	employer	NOUN
ftr-464	170	9	is	be	AUX
ftr-464	170	10	not	not	PART
ftr-464	170	11	treated	treat	VERB
ftr-464	170	12	for	for	ADP
ftr-464	170	13	federal	federal	ADJ
ftr-464	170	14	income	income	NOUN
ftr-464	170	15	tax	tax	NOUN
ftr-464	170	16	purposes	purpose	NOUN
ftr-464	170	17	as	as	ADP
ftr-464	170	18	an	an	DET
ftr-464	170	19	owner	owner	NOUN
ftr-464	170	20	of	of	ADP
ftr-464	170	21	any	any	DET
ftr-464	170	22	portion	portion	NOUN
ftr-464	170	23	of	of	ADP
ftr-464	170	24	a	a	DET
ftr-464	170	25	nonexempt	nonexempt	ADJ
ftr-464	170	26	employees	employee	NOUN
ftr-464	170	27	'	'	PART
ftr-464	170	28	trust	trust	NOUN
ftr-464	170	29	described	describe	VERB
ftr-464	170	30	in	in	ADP
ftr-464	170	31	section	section	NOUN
ftr-464	170	32	402(b	402(b	PROPN
ftr-464	170	33	)	)	PUNCT
ftr-464	170	34	that	that	PRON
ftr-464	170	35	is	be	AUX
ftr-464	170	36	part	part	NOUN
ftr-464	170	37	of	of	ADP
ftr-464	170	38	a	a	DET
ftr-464	170	39	deferred	defer	VERB
ftr-464	170	40	compensation	compensation	NOUN
ftr-464	170	41	plan	plan	NOUN
ftr-464	170	42	,	,	PUNCT
ftr-464	170	43	and	and	CCONJ
ftr-464	170	44	that	that	PRON
ftr-464	170	45	is	be	AUX
ftr-464	170	46	not	not	PART
ftr-464	170	47	a	a	DET
ftr-464	170	48	foreign	foreign	ADJ
ftr-464	170	49	trust	trust	NOUN
ftr-464	170	50	within	within	ADP
ftr-464	170	51	the	the	DET
ftr-464	170	52	meaning	meaning	NOUN
ftr-464	170	53	of	of	ADP
ftr-464	170	54	section	section	NOUN
ftr-464	170	55	7701(a)(31	7701(a)(31	NUM
ftr-464	170	56	)	)	PUNCT
ftr-464	170	57	.	.	PUNCT
ftr-464	170	58	"	"	PUNCT
ftr-464	171	1	i	i	PRON
ftr-464	171	2	d.	d.	PROPN
ftr-464	171	3	37	37	NUM
ftr-464	171	4	.	.	PUNCT
ftr-464	171	5	28	28	NUM
ftr-464	171	6	.	.	PUNCT
ftr-464	171	7	see	see	VERB
ftr-464	171	8	priv	priv	PROPN
ftr-464	171	9	.	.	PUNCT
ftr-464	172	1	ltr	ltr	PROPN
ftr-464	172	2	.	.	PUNCT
ftr-464	172	3	rul	rul	PROPN
ftr-464	172	4	.	.	PUNCT
ftr-464	173	1	92	92	NUM
ftr-464	173	2	-	-	PUNCT
ftr-464	173	3	12	12	NUM
ftr-464	173	4	-	-	PUNCT
ftr-464	173	5	019	019	NUM
ftr-464	173	6	(	(	PUNCT
ftr-464	173	7	dec	dec	PROPN
ftr-464	173	8	.	.	PROPN
ftr-464	173	9	20	20	NUM
ftr-464	173	10	,	,	PUNCT
ftr-464	173	11	1991	1991	NUM
ftr-464	173	12	)	)	PUNCT
ftr-464	173	13	(	(	PUNCT
ftr-464	173	14	ruling	rule	VERB
ftr-464	173	15	(	(	PUNCT
ftr-464	173	16	3	3	NUM
ftr-464	173	17	)	)	PUNCT
ftr-464	173	18	)	)	PUNCT
ftr-464	173	19	(	(	PUNCT
ftr-464	173	20	ruling	rule	VERB
ftr-464	173	21	that	that	SCONJ
ftr-464	173	22	"	"	PUNCT
ftr-464	173	23	[	[	X
ftr-464	173	24	flor	flor	NOUN
ftr-464	173	25	any	any	DET
ftr-464	173	26	taxable	taxable	ADJ
ftr-464	173	27	year	year	NOUN
ftr-464	173	28	,	,	PUNCT
ftr-464	173	29	the	the	DET
ftr-464	173	30	trust	trust	NOUN
ftr-464	173	31	is	be	AUX
ftr-464	173	32	entitled	entitle	VERB
ftr-464	173	33	to	to	ADP
ftr-464	173	34	a	a	DET
ftr-464	173	35	deduction	deduction	NOUN
ftr-464	173	36	under	under	ADP
ftr-464	173	37	section	section	NOUN
ftr-464	173	38	661(a	661(a	PROPN
ftr-464	173	39	)	)	PUNCT
ftr-464	173	40	for	for	ADP
ftr-464	173	41	amounts	amount	NOUN
ftr-464	173	42	distributed	distribute	VERB
ftr-464	173	43	to	to	ADP
ftr-464	173	44	a	a	DET
ftr-464	173	45	participant	participant	NOUN
ftr-464	173	46	or	or	CCONJ
ftr-464	173	47	a	a	DET
ftr-464	173	48	participant	participant	NOUN
ftr-464	173	49	's	's	PART
ftr-464	173	50	beneficiary	beneficiary	NOUN
ftr-464	173	51	...	...	PUNCT
ftr-464	173	52	during	during	ADP
ftr-464	173	53	that	that	DET
ftr-464	173	54	taxable	taxable	ADJ
ftr-464	173	55	year	year	NOUN
ftr-464	173	56	,	,	PUNCT
ftr-464	173	57	"	"	PUNCT
ftr-464	173	58	with	with	ADP
ftr-464	173	59	the	the	DET
ftr-464	173	60	deduction	deduction	NOUN
ftr-464	173	61	limited	limit	VERB
ftr-464	173	62	"	"	PUNCT
ftr-464	173	63	with	with	ADP
ftr-464	173	64	respect	respect	NOUN
ftr-464	173	65	to	to	ADP
ftr-464	173	66	each	each	DET
ftr-464	173	67	participant	participant	NOUN
ftr-464	173	68	's	's	PART
ftr-464	173	69	account	account	NOUN
ftr-464	173	70	"	"	PUNCT
ftr-464	173	71	to	to	ADP
ftr-464	173	72	the	the	DET
ftr-464	173	73	"	"	PUNCT
ftr-464	173	74	amount	amount	NOUN
ftr-464	173	75	of	of	ADP
ftr-464	173	76	distributable	distributable	ADJ
ftr-464	173	77	net	net	ADJ
ftr-464	173	78	income	income	NOUN
ftr-464	173	79	computed	compute	VERB
ftr-464	173	80	for	for	ADP
ftr-464	173	81	each	each	DET
ftr-464	173	82	account	account	NOUN
ftr-464	173	83	as	as	SCONJ
ftr-464	173	84	if	if	SCONJ
ftr-464	173	85	each	each	DET
ftr-464	173	86	account	account	NOUN
ftr-464	173	87	were	be	AUX
ftr-464	173	88	a	a	DET
ftr-464	173	89	separate	separate	ADJ
ftr-464	173	90	trust	trust	NOUN
ftr-464	173	91	"	"	PUNCT
ftr-464	173	92	)	)	PUNCT
ftr-464	173	93	;	;	PUNCT
ftr-464	173	94	see	see	VERB
ftr-464	173	95	also	also	ADV
ftr-464	173	96	priv	priv	VERB
ftr-464	173	97	.	.	PUNCT
ftr-464	174	1	ltr	ltr	PROPN
ftr-464	174	2	.	.	PUNCT
ftr-464	174	3	rul	rul	PROPN
ftr-464	174	4	.	.	PUNCT
ftr-464	175	1	94	94	NUM
ftr-464	175	2	-	-	SYM
ftr-464	175	3	17	17	NUM
ftr-464	175	4	-	-	SYM
ftr-464	175	5	013	013	NUM
ftr-464	175	6	(	(	PUNCT
ftr-464	175	7	jan	jan	PROPN
ftr-464	175	8	.	.	PROPN
ftr-464	175	9	24	24	NUM
ftr-464	175	10	,	,	PUNCT
ftr-464	175	11	1994	1994	NUM
ftr-464	175	12	)	)	PUNCT
ftr-464	175	13	(	(	PUNCT
ftr-464	175	14	ruling	rule	VERB
ftr-464	175	15	(	(	PUNCT
ftr-464	175	16	3	3	NUM
ftr-464	175	17	)	)	PUNCT
ftr-464	175	18	)	)	PUNCT
ftr-464	175	19	;	;	PUNCT
ftr-464	175	20	priv	priv	NOUN
ftr-464	175	21	.	.	PUNCT
ftr-464	176	1	ltr	ltr	PROPN
ftr-464	176	2	.	.	PUNCT
ftr-464	177	1	rul	rul	PROPN
ftr-464	177	2	.	.	PUNCT
ftr-464	178	1	95	95	NUM
ftr-464	178	2	-	-	PUNCT
ftr-464	178	3	02	02	NUM
ftr-464	178	4	-	-	PUNCT
ftr-464	178	5	030	030	NUM
ftr-464	178	6	(	(	PUNCT
ftr-464	178	7	oct	oct	PROPN
ftr-464	178	8	.	.	PROPN
ftr-464	178	9	13	13	NUM
ftr-464	178	10	.	.	NUM
ftr-464	178	11	1994	1994	NUM
ftr-464	178	12	)	)	PUNCT
ftr-464	178	13	(	(	PUNCT
ftr-464	178	14	rulings	ruling	NOUN
ftr-464	178	15	(	(	PUNCT
ftr-464	178	16	4)(5	4)(5	NUM
ftr-464	178	17	)	)	PUNCT
ftr-464	178	18	)	)	PUNCT
ftr-464	178	19	.	.	PUNCT
ftr-464	179	1	a	a	DET
ftr-464	179	2	trust	trust	NOUN
ftr-464	179	3	's	's	PART
ftr-464	179	4	distributable	distributable	ADJ
ftr-464	179	5	net	net	ADJ
ftr-464	179	6	income	income	NOUN
ftr-464	179	7	(	(	PUNCT
ftr-464	179	8	"	"	PUNCT
ftr-464	179	9	dn	dn	NOUN
ftr-464	179	10	'	'	PUNCT
ftr-464	179	11	)	)	PUNCT
ftr-464	179	12	is	be	AUX
ftr-464	179	13	its	its	PRON
ftr-464	179	14	taxable	taxable	ADJ
ftr-464	179	15	income	income	NOUN
ftr-464	179	16	,	,	PUNCT
ftr-464	179	17	determined	determine	VERB
ftr-464	179	18	with	with	ADP
ftr-464	179	19	modifications	modification	NOUN
ftr-464	179	20	described	describe	VERB
ftr-464	179	21	in	in	ADP
ftr-464	179	22	§	§	PROPN
ftr-464	179	23	643(a	643(a	PROPN
ftr-464	179	24	)	)	PUNCT
ftr-464	179	25	.	.	PUNCT
ftr-464	180	1	see	see	VERB
ftr-464	180	2	irc	irc	PROPN
ftr-464	180	3	§	§	PROPN
ftr-464	180	4	643(a	643(a	PROPN
ftr-464	180	5	)	)	PUNCT
ftr-464	180	6	.	.	PUNCT
ftr-464	181	1	29	29	NUM
ftr-464	181	2	.	.	PUNCT
ftr-464	182	1	see	see	VERB
ftr-464	182	2	irc	irc	PROPN
ftr-464	182	3	§	§	PROPN
ftr-464	182	4	402(b)(2	402(b)(2	PROPN
ftr-464	182	5	)	)	PUNCT
ftr-464	182	6	;	;	PUNCT
ftr-464	182	7	see	see	VERB
ftr-464	182	8	,	,	PUNCT
ftr-464	182	9	e.g.	e.g.	ADV
ftr-464	182	10	,	,	PUNCT
ftr-464	182	11	priv	priv	NOUN
ftr-464	182	12	.	.	PUNCT
ftr-464	183	1	ltr	ltr	PROPN
ftr-464	183	2	.	.	PUNCT
ftr-464	184	1	rul	rul	PROPN
ftr-464	184	2	.	.	PUNCT
ftr-464	185	1	92	92	NUM
ftr-464	185	2	-	-	PUNCT
ftr-464	185	3	12	12	NUM
ftr-464	185	4	-	-	PUNCT
ftr-464	185	5	024	024	NUM
ftr-464	185	6	(	(	PUNCT
ftr-464	185	7	dec	dec	PROPN
ftr-464	185	8	.	.	PROPN
ftr-464	185	9	20	20	NUM
ftr-464	185	10	,	,	PUNCT
ftr-464	185	11	1991	1991	NUM
ftr-464	185	12	)	)	PUNCT
ftr-464	185	13	(	(	PUNCT
ftr-464	185	14	rulings	ruling	NOUN
ftr-464	185	15	(	(	PUNCT
ftr-464	185	16	5	5	NUM
ftr-464	185	17	)	)	PUNCT
ftr-464	185	18	and	and	CCONJ
ftr-464	185	19	(	(	PUNCT
ftr-464	185	20	6	6	NUM
ftr-464	185	21	)	)	PUNCT
ftr-464	185	22	)	)	PUNCT
ftr-464	185	23	;	;	PUNCT
ftr-464	185	24	priv	priv	NOUN
ftr-464	185	25	.	.	PUNCT
ftr-464	186	1	ltr	ltr	PROPN
ftr-464	186	2	.	.	PUNCT
ftr-464	187	1	rul	rul	PROPN
ftr-464	187	2	.	.	PUNCT
ftr-464	188	1	95	95	NUM
ftr-464	188	2	-	-	PUNCT
ftr-464	188	3	02	02	NUM
ftr-464	188	4	-	-	PUNCT
ftr-464	188	5	030	030	NUM
ftr-464	188	6	(	(	PUNCT
ftr-464	188	7	oct	oct	PROPN
ftr-464	188	8	.	.	PROPN
ftr-464	188	9	13	13	NUM
ftr-464	188	10	.	.	NUM
ftr-464	188	11	1994	1994	NUM
ftr-464	188	12	)	)	PUNCT
ftr-464	188	13	(	(	PUNCT
ftr-464	188	14	ruling	rule	VERB
ftr-464	188	15	(	(	PUNCT
ftr-464	188	16	8)	8)	NUM
ftr-464	188	17	)	)	PUNCT
ftr-464	188	18	.	.	PUNCT
ftr-464	189	1	because	because	SCONJ
ftr-464	189	2	no	no	DET
ftr-464	189	3	credit	credit	NOUN
ftr-464	189	4	is	be	AUX
ftr-464	189	5	given	give	VERB
ftr-464	189	6	for	for	ADP
ftr-464	189	7	the	the	DET
ftr-464	189	8	tax	tax	NOUN
ftr-464	189	9	paid	pay	VERB
ftr-464	189	10	by	by	ADP
ftr-464	189	11	the	the	DET
ftr-464	189	12	trust	trust	NOUN
ftr-464	189	13	,	,	PUNCT
ftr-464	189	14	investment	investment	NOUN
ftr-464	189	15	income	income	NOUN
ftr-464	189	16	is	be	AUX
ftr-464	189	17	double	double	ADV
ftr-464	189	18	taxed	tax	VERB
ftr-464	189	19	,	,	PUNCT
ftr-464	189	20	see	see	VERB
ftr-464	189	21	halperin	halperin	NOUN
ftr-464	189	22	.	.	PUNCT
ftr-464	190	1	supra	supra	PROPN
ftr-464	190	2	note	note	PROPN
ftr-464	190	3	8	8	NUM
ftr-464	190	4	.	.	PUNCT
ftr-464	191	1	at	at	ADP
ftr-464	191	2	29	29	NUM
ftr-464	191	3	-	-	SYM
ftr-464	191	4	30	30	NUM
ftr-464	191	5	&	&	CCONJ
ftr-464	191	6	n.94	n.94	PROPN
ftr-464	191	7	,	,	PUNCT
ftr-464	191	8	except	except	SCONJ
ftr-464	191	9	to	to	ADP
ftr-464	191	10	the	the	DET
ftr-464	191	11	extent	extent	NOUN
ftr-464	191	12	of	of	ADP
ftr-464	191	13	the	the	DET
ftr-464	191	14	trust	trust	NOUN
ftr-464	191	15	's	's	PART
ftr-464	191	16	distribution	distribution	NOUN
ftr-464	191	17	deduction	deduction	NOUN
ftr-464	191	18	(	(	PUNCT
ftr-464	191	19	limited	limit	VERB
ftr-464	191	20	to	to	ADP
ftr-464	191	21	dni	dni	PROPN
ftr-464	191	22	)	)	PUNCT
ftr-464	191	23	.	.	PUNCT
ftr-464	192	1	i	i	PRON
ftr-464	192	2	d.	d.	PROPN
ftr-464	192	3	at	at	ADP
ftr-464	192	4	32	32	NUM
ftr-464	192	5	&	&	CCONJ
ftr-464	192	6	n.105	n.105	NOUN
ftr-464	192	7	.	.	PUNCT
ftr-464	193	1	for	for	ADP
ftr-464	193	2	purposes	purpose	NOUN
ftr-464	193	3	of	of	ADP
ftr-464	193	4	determining	determine	VERB
ftr-464	193	5	a	a	DET
ftr-464	193	6	participant	participant	NOUN
ftr-464	193	7	's	's	PART
ftr-464	193	8	"	"	PUNCT
ftr-464	193	9	investment	investment	NOUN
ftr-464	193	10	in	in	ADP
ftr-464	193	11	the	the	DET
ftr-464	193	12	contract	contract	NOUN
ftr-464	193	13	,	,	PUNCT
ftr-464	193	14	"	"	PUNCT
ftr-464	193	15	amounts	amount	VERB
ftr-464	193	16	previously	previously	ADV
ftr-464	193	17	taxed	tax	VERB
ftr-464	193	18	to	to	ADP
ftr-464	193	19	the	the	DET
ftr-464	193	20	recipient	recipient	NOUN
ftr-464	193	21	under	under	ADP
ftr-464	193	22	§	§	PROPN
ftr-464	193	23	402(b	402(b	PROPN
ftr-464	193	24	)	)	PUNCT
ftr-464	193	25	are	be	AUX
ftr-464	193	26	classified	classify	VERB
ftr-464	193	27	as	as	ADP
ftr-464	193	28	"	"	PUNCT
ftr-464	193	29	premiums	premium	NOUN
ftr-464	193	30	or	or	CCONJ
ftr-464	193	31	other	other	ADJ
ftr-464	193	32	19961	19961	NUM
ftr-464	193	33	florida	florida	PROPN
ftr-464	193	34	tax	tax	NOUN
ftr-464	193	35	review	review	NOUN
ftr-464	193	36	if	if	SCONJ
ftr-464	193	37	the	the	DET
ftr-464	193	38	plan	plan	NOUN
ftr-464	193	39	deviates	deviate	VERB
ftr-464	193	40	from	from	ADP
ftr-464	193	41	this	this	DET
ftr-464	193	42	simple	simple	ADJ
ftr-464	193	43	example	example	NOUN
ftr-464	193	44	there	there	PRON
ftr-464	193	45	are	be	VERB
ftr-464	193	46	additional	additional	ADJ
ftr-464	193	47	complications	complication	NOUN
ftr-464	193	48	.	.	PUNCT
ftr-464	194	1	if	if	SCONJ
ftr-464	194	2	the	the	DET
ftr-464	194	3	benefits	benefit	NOUN
ftr-464	194	4	become	become	VERB
ftr-464	194	5	nonforfeitable	nonforfeitable	ADJ
ftr-464	194	6	only	only	ADV
ftr-464	194	7	some	some	DET
ftr-464	194	8	time	time	NOUN
ftr-464	194	9	after	after	SCONJ
ftr-464	194	10	the	the	DET
ftr-464	194	11	contribution	contribution	NOUN
ftr-464	194	12	is	be	AUX
ftr-464	194	13	made	make	VERB
ftr-464	194	14	,	,	PUNCT
ftr-464	194	15	then	then	ADV
ftr-464	194	16	the	the	DET
ftr-464	194	17	employee	employee	NOUN
ftr-464	194	18	's	's	PART
ftr-464	194	19	inclusion	inclusion	NOUN
ftr-464	194	20	is	be	AUX
ftr-464	194	21	of	of	ADP
ftr-464	194	22	the	the	DET
ftr-464	194	23	value	value	NOUN
ftr-464	194	24	of	of	ADP
ftr-464	194	25	his	his	PRON
ftr-464	194	26	interest	interest	NOUN
ftr-464	194	27	when	when	SCONJ
ftr-464	194	28	that	that	DET
ftr-464	194	29	occurs.3	occurs.3	PROPN
ftr-464	194	30	"	"	PUNCT
ftr-464	194	31	the	the	DET
ftr-464	194	32	employer	employer	NOUN
ftr-464	194	33	's	's	PART
ftr-464	194	34	deduction	deduction	NOUN
ftr-464	194	35	is	be	AUX
ftr-464	194	36	delayed	delay	VERB
ftr-464	194	37	to	to	ADP
ftr-464	194	38	the	the	DET
ftr-464	194	39	time	time	NOUN
ftr-464	194	40	of	of	ADP
ftr-464	194	41	the	the	DET
ftr-464	194	42	employee	employee	NOUN
ftr-464	194	43	's	's	PART
ftr-464	194	44	inclusion	inclusion	NOUN
ftr-464	194	45	but	but	CCONJ
ftr-464	194	46	can	can	AUX
ftr-464	194	47	not	not	PART
ftr-464	194	48	exceed	exceed	VERB
ftr-464	194	49	the	the	DET
ftr-464	194	50	original	original	ADJ
ftr-464	194	51	contribution.3	contribution.3	NOUN
ftr-464	194	52	'	'	PUNCT
ftr-464	194	53	no	no	DET
ftr-464	194	54	deduction	deduction	NOUN
ftr-464	194	55	is	be	AUX
ftr-464	194	56	allowed	allow	VERB
ftr-464	194	57	to	to	ADP
ftr-464	194	58	the	the	DET
ftr-464	194	59	employer	employer	NOUN
ftr-464	194	60	at	at	ADP
ftr-464	194	61	any	any	DET
ftr-464	194	62	time	time	NOUN
ftr-464	194	63	unless	unless	SCONJ
ftr-464	194	64	separate	separate	ADJ
ftr-464	194	65	accounts	account	NOUN
ftr-464	194	66	are	be	AUX
ftr-464	194	67	maintained	maintain	VERB
ftr-464	194	68	for	for	ADP
ftr-464	194	69	the	the	DET
ftr-464	194	70	various	various	ADJ
ftr-464	194	71	covered	cover	VERB
ftr-464	194	72	employees.32	employees.32	NOUN
ftr-464	194	73	thus	thus	ADV
ftr-464	194	74	,	,	PUNCT
ftr-464	194	75	no	no	DET
ftr-464	194	76	deduction	deduction	NOUN
ftr-464	194	77	is	be	AUX
ftr-464	194	78	generally	generally	ADV
ftr-464	194	79	allowed	allow	VERB
ftr-464	194	80	for	for	ADP
ftr-464	194	81	contributions	contribution	NOUN
ftr-464	194	82	to	to	ADP
ftr-464	194	83	a	a	DET
ftr-464	194	84	nonqualified	nonqualifie	VERB
ftr-464	194	85	"	"	PUNCT
ftr-464	194	86	defined	define	VERB
ftr-464	194	87	benefit	benefit	NOUN
ftr-464	194	88	plan	plan	NOUN
ftr-464	194	89	"	"	PUNCT
ftr-464	194	90	because	because	SCONJ
ftr-464	194	91	a	a	DET
ftr-464	194	92	defined	define	VERB
ftr-464	194	93	benefit	benefit	NOUN
ftr-464	194	94	plan	plan	NOUN
ftr-464	194	95	does	do	AUX
ftr-464	194	96	not	not	PART
ftr-464	194	97	maintain	maintain	VERB
ftr-464	194	98	such	such	ADJ
ftr-464	194	99	accounts.33	accounts.33	NOUN
ftr-464	194	100	a	a	DET
ftr-464	194	101	defined	define	VERB
ftr-464	194	102	benefit	benefit	NOUN
ftr-464	194	103	plan	plan	NOUN
ftr-464	194	104	is	be	AUX
ftr-464	194	105	a	a	DET
ftr-464	194	106	pension	pension	NOUN
ftr-464	194	107	plan	plan	NOUN
ftr-464	194	108	that	that	PRON
ftr-464	194	109	provides	provide	VERB
ftr-464	194	110	for	for	ADP
ftr-464	194	111	definitely	definitely	ADV
ftr-464	194	112	determinable	determinable	ADJ
ftr-464	194	113	benefits	benefit	NOUN
ftr-464	194	114	,	,	PUNCT
ftr-464	194	115	determined	determine	VERB
ftr-464	194	116	,	,	PUNCT
ftr-464	194	117	for	for	ADP
ftr-464	194	118	example	example	NOUN
ftr-464	194	119	,	,	PUNCT
ftr-464	194	120	by	by	ADP
ftr-464	194	121	reference	reference	NOUN
ftr-464	194	122	to	to	ADP
ftr-464	194	123	an	an	DET
ftr-464	194	124	employee	employee	NOUN
ftr-464	194	125	's	's	PART
ftr-464	194	126	years	year	NOUN
ftr-464	194	127	of	of	ADP
ftr-464	194	128	service	service	NOUN
ftr-464	194	129	or	or	CCONJ
ftr-464	194	130	rate	rate	NOUN
ftr-464	194	131	of	of	ADP
ftr-464	194	132	compensation	compensation	NOUN
ftr-464	194	133	.	.	PUNCT
ftr-464	194	134	'	'	PUNCT
ftr-464	195	1	moreover	moreover	ADV
ftr-464	195	2	,	,	PUNCT
ftr-464	195	3	if	if	SCONJ
ftr-464	195	4	the	the	DET
ftr-464	195	5	employee	employee	NOUN
ftr-464	195	6	is	be	AUX
ftr-464	195	7	a	a	DET
ftr-464	195	8	highly	highly	ADV
ftr-464	195	9	compensated	compensate	VERB
ftr-464	195	10	employee35	employee35	NOUN
ftr-464	195	11	and	and	CCONJ
ftr-464	195	12	the	the	DET
ftr-464	195	13	trust	trust	NOUN
ftr-464	195	14	fails	fail	VERB
ftr-464	195	15	to	to	PART
ftr-464	195	16	meet	meet	VERB
ftr-464	195	17	certain	certain	ADJ
ftr-464	195	18	requirements	requirement	NOUN
ftr-464	195	19	of	of	ADP
ftr-464	195	20	a	a	DET
ftr-464	195	21	qualified	qualified	ADJ
ftr-464	195	22	plan	plan	NOUN
ftr-464	195	23	for	for	ADP
ftr-464	195	24	broad	broad	ADJ
ftr-464	195	25	coverage	coverage	NOUN
ftr-464	195	26	and	and	CCONJ
ftr-464	195	27	participation	participation	NOUN
ftr-464	195	28	of	of	ADP
ftr-464	195	29	employees,36	employees,36	NOUN
ftr-464	195	30	then	then	ADV
ftr-464	195	31	,	,	PUNCT
ftr-464	195	32	according	accord	VERB
ftr-464	195	33	to	to	ADP
ftr-464	195	34	the	the	DET
ftr-464	195	35	irs	irs	PROPN
ftr-464	195	36	,	,	PUNCT
ftr-464	195	37	the	the	DET
ftr-464	195	38	consideration	consideration	NOUN
ftr-464	195	39	paid	pay	VERB
ftr-464	195	40	for	for	ADP
ftr-464	195	41	the	the	DET
ftr-464	195	42	contract	contract	NOUN
ftr-464	195	43	.	.	PUNCT
ftr-464	195	44	"	"	PUNCT
ftr-464	196	1	see	see	VERB
ftr-464	196	2	priv	priv	NOUN
ftr-464	196	3	.	.	PUNCT
ftr-464	197	1	ltr	ltr	PROPN
ftr-464	197	2	.	.	PUNCT
ftr-464	197	3	rul	rul	PROPN
ftr-464	197	4	.	.	PUNCT
ftr-464	198	1	92	92	NUM
ftr-464	198	2	-	-	PUNCT
ftr-464	198	3	12	12	NUM
ftr-464	198	4	-	-	PUNCT
ftr-464	198	5	024	024	NUM
ftr-464	198	6	(	(	PUNCT
ftr-464	198	7	dec	dec	PROPN
ftr-464	198	8	.	.	PROPN
ftr-464	198	9	20	20	NUM
ftr-464	198	10	,	,	PUNCT
ftr-464	198	11	1991	1991	NUM
ftr-464	198	12	)	)	PUNCT
ftr-464	198	13	(	(	PUNCT
ftr-464	198	14	rulings	ruling	NOUN
ftr-464	198	15	(	(	PUNCT
ftr-464	198	16	10	10	NUM
ftr-464	198	17	)	)	PUNCT
ftr-464	198	18	and	and	CCONJ
ftr-464	198	19	(	(	PUNCT
ftr-464	198	20	11	11	NUM
ftr-464	198	21	)	)	PUNCT
ftr-464	198	22	)	)	PUNCT
ftr-464	198	23	.	.	PUNCT
ftr-464	199	1	see	see	VERB
ftr-464	199	2	generally	generally	ADV
ftr-464	199	3	1996	1996	NUM
ftr-464	199	4	proposed	propose	VERB
ftr-464	199	5	rulemaking	rulemaking	NOUN
ftr-464	199	6	,	,	PUNCT
ftr-464	199	7	supra	supra	PROPN
ftr-464	199	8	note	note	PROPN
ftr-464	199	9	22	22	NUM
ftr-464	199	10	,	,	PUNCT
ftr-464	199	11	23	23	NUM
ftr-464	199	12	-	-	SYM
ftr-464	199	13	24	24	NUM
ftr-464	199	14	(	(	PUNCT
ftr-464	199	15	describing	describe	VERB
ftr-464	199	16	the	the	DET
ftr-464	199	17	treatment	treatment	NOUN
ftr-464	199	18	of	of	ADP
ftr-464	199	19	the	the	DET
ftr-464	199	20	beneficiary	beneficiary	NOUN
ftr-464	199	21	and	and	CCONJ
ftr-464	199	22	employer	employer	NOUN
ftr-464	199	23	in	in	ADP
ftr-464	199	24	respect	respect	NOUN
ftr-464	199	25	of	of	ADP
ftr-464	199	26	a	a	DET
ftr-464	199	27	nonexempt	nonexempt	ADJ
ftr-464	199	28	employees	employee	NOUN
ftr-464	199	29	'	'	PART
ftr-464	199	30	trust	trust	NOUN
ftr-464	199	31	)	)	PUNCT
ftr-464	199	32	.	.	PUNCT
ftr-464	200	1	30	30	X
ftr-464	200	2	.	.	PUNCT
ftr-464	200	3	see	see	VERB
ftr-464	200	4	irc	irc	PROPN
ftr-464	200	5	§	§	PROPN
ftr-464	200	6	402(b)(1	402(b)(1	NUM
ftr-464	200	7	)	)	PUNCT
ftr-464	200	8	(	(	PUNCT
ftr-464	200	9	stating	state	VERB
ftr-464	200	10	that	that	SCONJ
ftr-464	200	11	benefits	benefit	NOUN
ftr-464	200	12	are	be	AUX
ftr-464	200	13	includible	includible	ADJ
ftr-464	200	14	in	in	ADP
ftr-464	200	15	accordance	accordance	NOUN
ftr-464	200	16	with	with	ADP
ftr-464	200	17	§	§	PROPN
ftr-464	200	18	83	83	NUM
ftr-464	200	19	)	)	PUNCT
ftr-464	200	20	;	;	PUNCT
ftr-464	200	21	yale	yale	PROPN
ftr-464	200	22	d.	d.	PROPN
ftr-464	200	23	tauber	tauber	PROPN
ftr-464	200	24	,	,	PUNCT
ftr-464	200	25	funding	fund	VERB
ftr-464	200	26	non	non	ADJ
ftr-464	200	27	-	-	ADJ
ftr-464	200	28	qualified	qualified	ADJ
ftr-464	200	29	deferred	defer	VERB
ftr-464	200	30	compensation	compensation	NOUN
ftr-464	200	31	benefits	benefit	NOUN
ftr-464	200	32	,	,	PUNCT
ftr-464	200	33	i	i	PRON
ftr-464	200	34	erisa	erisa	PROPN
ftr-464	200	35	&	&	CCONJ
ftr-464	200	36	benefits	benefits	PROPN
ftr-464	200	37	l.j	l.j	PROPN
ftr-464	200	38	.	.	PROPN
ftr-464	200	39	177	177	NUM
ftr-464	200	40	,	,	PUNCT
ftr-464	200	41	190	190	NUM
ftr-464	200	42	(	(	PUNCT
ftr-464	200	43	1992	1992	NUM
ftr-464	200	44	)	)	PUNCT
ftr-464	200	45	;	;	PUNCT
ftr-464	200	46	halperin	halperin	NOUN
ftr-464	200	47	,	,	PUNCT
ftr-464	200	48	supra	supra	PROPN
ftr-464	200	49	note	note	PROPN
ftr-464	200	50	8	8	NUM
ftr-464	200	51	,	,	PUNCT
ftr-464	200	52	at	at	ADP
ftr-464	200	53	26	26	NUM
ftr-464	200	54	n.87	n.87	ADJ
ftr-464	200	55	;	;	PUNCT
ftr-464	200	56	bittker	bittker	NOUN
ftr-464	200	57	&	&	CCONJ
ftr-464	200	58	lokken	lokken	PROPN
ftr-464	200	59	,	,	PUNCT
ftr-464	200	60	supra	supra	PROPN
ftr-464	200	61	note	note	PROPN
ftr-464	200	62	7	7	NUM
ftr-464	200	63	,	,	PUNCT
ftr-464	200	64	60.3	60.3	NUM
ftr-464	200	65	(	(	PUNCT
ftr-464	200	66	supp	supp	NOUN
ftr-464	200	67	.	.	PUNCT
ftr-464	201	1	1	1	NUM
ftr-464	201	2	1996	1996	NUM
ftr-464	201	3	)	)	PUNCT
ftr-464	201	4	.	.	PUNCT
ftr-464	202	1	31	31	NUM
ftr-464	202	2	.	.	PUNCT
ftr-464	203	1	see	see	VERB
ftr-464	203	2	halperin	halperin	NOUN
ftr-464	203	3	,	,	PUNCT
ftr-464	203	4	supra	supra	PROPN
ftr-464	203	5	note	note	PROPN
ftr-464	203	6	8	8	NUM
ftr-464	203	7	,	,	PUNCT
ftr-464	203	8	at	at	ADP
ftr-464	203	9	30	30	NUM
ftr-464	203	10	&	&	CCONJ
ftr-464	203	11	nn.95	nn.95	PROPN
ftr-464	203	12	-	-	PUNCT
ftr-464	203	13	96	96	NUM
ftr-464	203	14	;	;	PUNCT
ftr-464	203	15	regs	reg	NOUN
ftr-464	203	16	.	.	PUNCT
ftr-464	204	1	§	§	PROPN
ftr-464	204	2	1.404(a)-12(b)(1	1.404(a)-12(b)(1	NUM
ftr-464	204	3	)	)	PUNCT
ftr-464	204	4	;	;	PUNCT
ftr-464	204	5	priv	priv	NOUN
ftr-464	204	6	.	.	PUNCT
ftr-464	205	1	ltr	ltr	PROPN
ftr-464	205	2	.	.	PUNCT
ftr-464	206	1	rul	rul	PROPN
ftr-464	206	2	.	.	PUNCT
ftr-464	207	1	94	94	NUM
ftr-464	207	2	-	-	SYM
ftr-464	207	3	17	17	NUM
ftr-464	207	4	-	-	SYM
ftr-464	207	5	013	013	NUM
ftr-464	207	6	(	(	PUNCT
ftr-464	207	7	jan	jan	PROPN
ftr-464	207	8	.	.	PROPN
ftr-464	207	9	24	24	NUM
ftr-464	207	10	,	,	PUNCT
ftr-464	207	11	1994	1994	NUM
ftr-464	207	12	)	)	PUNCT
ftr-464	207	13	;	;	PUNCT
ftr-464	207	14	see	see	VERB
ftr-464	207	15	also	also	ADV
ftr-464	207	16	priv	priv	VERB
ftr-464	207	17	.	.	PUNCT
ftr-464	208	1	ltr	ltr	PROPN
ftr-464	208	2	.	.	PUNCT
ftr-464	208	3	rul	rul	PROPN
ftr-464	208	4	.	.	PUNCT
ftr-464	209	1	95	95	NUM
ftr-464	209	2	-	-	PUNCT
ftr-464	209	3	02	02	NUM
ftr-464	209	4	-	-	PUNCT
ftr-464	209	5	030	030	NUM
ftr-464	209	6	(	(	PUNCT
ftr-464	209	7	oct	oct	PROPN
ftr-464	209	8	.	.	PROPN
ftr-464	209	9	13	13	NUM
ftr-464	209	10	,	,	PUNCT
ftr-464	209	11	1994	1994	NUM
ftr-464	209	12	)	)	PUNCT
ftr-464	209	13	.	.	PUNCT
ftr-464	210	1	in	in	ADP
ftr-464	210	2	the	the	DET
ftr-464	210	3	case	case	NOUN
ftr-464	210	4	where	where	SCONJ
ftr-464	210	5	there	there	PRON
ftr-464	210	6	is	be	VERB
ftr-464	210	7	a	a	DET
ftr-464	210	8	delay	delay	NOUN
ftr-464	210	9	in	in	ADP
ftr-464	210	10	the	the	DET
ftr-464	210	11	employer	employer	NOUN
ftr-464	210	12	's	's	PART
ftr-464	210	13	deduction	deduction	NOUN
ftr-464	210	14	because	because	SCONJ
ftr-464	210	15	the	the	DET
ftr-464	210	16	benefit	benefit	NOUN
ftr-464	210	17	is	be	AUX
ftr-464	210	18	forfeitable	forfeitable	ADJ
ftr-464	210	19	,	,	PUNCT
ftr-464	210	20	the	the	DET
ftr-464	210	21	employer	employer	NOUN
ftr-464	210	22	is	be	AUX
ftr-464	210	23	in	in	ADP
ftr-464	210	24	effect	effect	NOUN
ftr-464	210	25	taxed	tax	VERB
ftr-464	210	26	on	on	ADP
ftr-464	210	27	the	the	DET
ftr-464	210	28	"	"	PUNCT
ftr-464	210	29	after	after	ADP
ftr-464	210	30	-	-	PUNCT
ftr-464	210	31	tax	tax	NOUN
ftr-464	210	32	income	income	NOUN
ftr-464	210	33	of	of	ADP
ftr-464	210	34	the	the	DET
ftr-464	210	35	trust	trust	NOUN
ftr-464	210	36	,	,	PUNCT
ftr-464	210	37	"	"	PUNCT
ftr-464	210	38	with	with	ADP
ftr-464	210	39	the	the	DET
ftr-464	210	40	result	result	NOUN
ftr-464	210	41	that	that	SCONJ
ftr-464	210	42	this	this	DET
ftr-464	210	43	portion	portion	NOUN
ftr-464	210	44	of	of	ADP
ftr-464	210	45	the	the	DET
ftr-464	210	46	investment	investment	NOUN
ftr-464	210	47	income	income	NOUN
ftr-464	210	48	is	be	AUX
ftr-464	210	49	double	double	ADV
ftr-464	210	50	taxed	tax	VERB
ftr-464	210	51	.	.	PUNCT
ftr-464	211	1	see	see	VERB
ftr-464	211	2	halperin	halperin	NOUN
ftr-464	211	3	,	,	PUNCT
ftr-464	211	4	supra	supra	PROPN
ftr-464	211	5	note	note	PROPN
ftr-464	211	6	8	8	NUM
ftr-464	211	7	,	,	PUNCT
ftr-464	211	8	at	at	ADP
ftr-464	211	9	30	30	NUM
ftr-464	211	10	-	-	SYM
ftr-464	211	11	31	31	NUM
ftr-464	211	12	&	&	CCONJ
ftr-464	211	13	n.97	n.97	PROPN
ftr-464	211	14	.	.	PROPN
ftr-464	211	15	32	32	NUM
ftr-464	211	16	.	.	PUNCT
ftr-464	212	1	irc	irc	PROPN
ftr-464	212	2	§	§	PROPN
ftr-464	212	3	404(a)(5	404(a)(5	PROPN
ftr-464	212	4	)	)	PUNCT
ftr-464	212	5	.	.	PUNCT
ftr-464	213	1	33	33	NUM
ftr-464	213	2	.	.	PUNCT
ftr-464	214	1	see	see	VERB
ftr-464	214	2	irc	irc	PROPN
ftr-464	214	3	§	§	PROPN
ftr-464	214	4	414(j	414(j	PROPN
ftr-464	214	5	)	)	PUNCT
ftr-464	214	6	(	(	PUNCT
ftr-464	214	7	defining	define	VERB
ftr-464	214	8	a	a	DET
ftr-464	214	9	"	"	PUNCT
ftr-464	214	10	defined	define	VERB
ftr-464	214	11	benefit	benefit	NOUN
ftr-464	214	12	plan	plan	NOUN
ftr-464	214	13	"	"	PUNCT
ftr-464	214	14	as	as	ADP
ftr-464	214	15	a	a	DET
ftr-464	214	16	plan	plan	NOUN
ftr-464	214	17	which	which	PRON
ftr-464	214	18	is	be	AUX
ftr-464	214	19	not	not	PART
ftr-464	214	20	a	a	DET
ftr-464	214	21	defined	define	VERB
ftr-464	214	22	contribution	contribution	NOUN
ftr-464	214	23	plan	plan	NOUN
ftr-464	214	24	)	)	PUNCT
ftr-464	214	25	;	;	PUNCT
ftr-464	214	26	supra	supra	PROPN
ftr-464	214	27	note	note	NOUN
ftr-464	214	28	24	24	NUM
ftr-464	214	29	and	and	CCONJ
ftr-464	214	30	accompanying	accompany	VERB
ftr-464	214	31	text	text	NOUN
ftr-464	214	32	(	(	PUNCT
ftr-464	214	33	defining	define	VERB
ftr-464	214	34	a	a	DET
ftr-464	214	35	"	"	PUNCT
ftr-464	214	36	defined	define	VERB
ftr-464	214	37	contribution	contribution	NOUN
ftr-464	214	38	plan	plan	NOUN
ftr-464	214	39	"	"	PUNCT
ftr-464	214	40	)	)	PUNCT
ftr-464	214	41	.	.	PUNCT
ftr-464	215	1	but	but	CCONJ
ftr-464	215	2	cf	cf	INTJ
ftr-464	215	3	.	.	PUNCT
ftr-464	216	1	priv	priv	PROPN
ftr-464	216	2	.	.	PUNCT
ftr-464	217	1	ltr	ltr	PROPN
ftr-464	217	2	.	.	PUNCT
ftr-464	218	1	rul	rul	PROPN
ftr-464	218	2	.	.	PUNCT
ftr-464	219	1	92	92	NUM
ftr-464	219	2	-	-	PUNCT
ftr-464	219	3	12	12	NUM
ftr-464	219	4	-	-	PUNCT
ftr-464	219	5	019	019	NUM
ftr-464	219	6	(	(	PUNCT
ftr-464	219	7	dec	dec	PROPN
ftr-464	219	8	.	.	PROPN
ftr-464	219	9	20	20	NUM
ftr-464	219	10	,	,	PUNCT
ftr-464	219	11	1991	1991	NUM
ftr-464	219	12	)	)	PUNCT
ftr-464	220	1	(	(	PUNCT
ftr-464	220	2	ruling	rule	VERB
ftr-464	220	3	that	that	SCONJ
ftr-464	220	4	an	an	DET
ftr-464	220	5	employer	employer	NOUN
ftr-464	220	6	was	be	AUX
ftr-464	220	7	entitled	entitle	VERB
ftr-464	220	8	to	to	PART
ftr-464	220	9	deduct	deduct	VERB
ftr-464	220	10	contributions	contribution	NOUN
ftr-464	220	11	to	to	ADP
ftr-464	220	12	the	the	DET
ftr-464	220	13	participants	participant	NOUN
ftr-464	220	14	'	'	PART
ftr-464	220	15	accounts	account	NOUN
ftr-464	220	16	of	of	ADP
ftr-464	220	17	a	a	DET
ftr-464	220	18	trust	trust	NOUN
ftr-464	220	19	that	that	PRON
ftr-464	220	20	secured	secure	VERB
ftr-464	220	21	the	the	DET
ftr-464	220	22	benefits	benefit	NOUN
ftr-464	220	23	for	for	ADP
ftr-464	220	24	a	a	DET
ftr-464	220	25	nonqualified	nonqualifie	VERB
ftr-464	220	26	defined	define	VERB
ftr-464	220	27	benefit	benefit	NOUN
ftr-464	220	28	plan	plan	NOUN
ftr-464	220	29	and	and	CCONJ
ftr-464	220	30	maintained	maintain	VERB
ftr-464	220	31	separate	separate	ADJ
ftr-464	220	32	accounts	account	NOUN
ftr-464	220	33	)	)	PUNCT
ftr-464	220	34	.	.	PUNCT
ftr-464	221	1	34	34	NUM
ftr-464	221	2	.	.	PUNCT
ftr-464	221	3	regs	regs	PROPN
ftr-464	221	4	.	.	PUNCT
ftr-464	222	1	§	§	PROPN
ftr-464	222	2	1.401	1.401	NUM
ftr-464	222	3	-	-	SYM
ftr-464	222	4	1(b)(1)(i	1(b)(1)(i	NUM
ftr-464	222	5	)	)	PUNCT
ftr-464	222	6	;	;	PUNCT
ftr-464	222	7	see	see	VERB
ftr-464	222	8	bittker	bittker	NOUN
ftr-464	222	9	&	&	CCONJ
ftr-464	222	10	lokken	lokken	PROPN
ftr-464	222	11	,	,	PUNCT
ftr-464	222	12	supra	supra	PROPN
ftr-464	222	13	note	note	PROPN
ftr-464	222	14	7	7	NUM
ftr-464	222	15	,	,	PUNCT
ftr-464	222	16	t	t	NOUN
ftr-464	222	17	61.1.2	61.1.2	NOUN
ftr-464	222	18	(	(	PUNCT
ftr-464	222	19	explaining	explain	VERB
ftr-464	222	20	that	that	SCONJ
ftr-464	222	21	regs	reg	NOUN
ftr-464	222	22	.	.	PUNCT
ftr-464	223	1	§	§	PROPN
ftr-464	223	2	1.401	1.401	NUM
ftr-464	223	3	-	-	SYM
ftr-464	223	4	1(b)(l)(i	1(b)(l)(i	NUM
ftr-464	223	5	)	)	PUNCT
ftr-464	223	6	is	be	AUX
ftr-464	223	7	applicable	applicable	ADJ
ftr-464	223	8	because	because	SCONJ
ftr-464	223	9	a	a	DET
ftr-464	223	10	defined	define	VERB
ftr-464	223	11	benefit	benefit	NOUN
ftr-464	223	12	plan	plan	NOUN
ftr-464	223	13	is	be	AUX
ftr-464	223	14	a	a	DET
ftr-464	223	15	pension	pension	NOUN
ftr-464	223	16	plan	plan	NOUN
ftr-464	223	17	)	)	PUNCT
ftr-464	223	18	.	.	PUNCT
ftr-464	224	1	an	an	DET
ftr-464	224	2	example	example	NOUN
ftr-464	224	3	of	of	ADP
ftr-464	224	4	a	a	DET
ftr-464	224	5	defined	define	VERB
ftr-464	224	6	benefit	benefit	NOUN
ftr-464	224	7	plan	plan	NOUN
ftr-464	224	8	is	be	AUX
ftr-464	224	9	"	"	PUNCT
ftr-464	224	10	an	an	DET
ftr-464	224	11	annual	annual	ADJ
ftr-464	224	12	pension	pension	NOUN
ftr-464	224	13	equal	equal	ADJ
ftr-464	224	14	to	to	ADP
ftr-464	224	15	two	two	NUM
ftr-464	224	16	thirds	third	NOUN
ftr-464	224	17	of	of	ADP
ftr-464	224	18	the	the	DET
ftr-464	224	19	employee	employee	NOUN
ftr-464	224	20	's	's	PART
ftr-464	224	21	average	average	ADJ
ftr-464	224	22	annual	annual	ADJ
ftr-464	224	23	compensation	compensation	NOUN
ftr-464	224	24	during	during	ADP
ftr-464	224	25	the	the	DET
ftr-464	224	26	last	last	ADJ
ftr-464	224	27	five	five	NUM
ftr-464	224	28	years	year	NOUN
ftr-464	224	29	of	of	ADP
ftr-464	224	30	employment	employment	NOUN
ftr-464	224	31	.	.	PUNCT
ftr-464	224	32	"	"	PUNCT
ftr-464	225	1	i	i	PRON
ftr-464	225	2	d.	d.	PROPN
ftr-464	225	3	in	in	ADP
ftr-464	225	4	this	this	DET
ftr-464	225	5	example	example	NOUN
ftr-464	225	6	,	,	PUNCT
ftr-464	225	7	the	the	DET
ftr-464	225	8	"	"	PUNCT
ftr-464	225	9	employees	employee	NOUN
ftr-464	225	10	...	...	PUNCT
ftr-464	225	11	are	be	AUX
ftr-464	225	12	not	not	PART
ftr-464	225	13	affected	affect	VERB
ftr-464	225	14	by	by	ADP
ftr-464	225	15	the	the	DET
ftr-464	225	16	earnings	earning	NOUN
ftr-464	225	17	actually	actually	ADV
ftr-464	225	18	realized	realize	VERB
ftr-464	225	19	by	by	ADP
ftr-464	225	20	the	the	DET
ftr-464	225	21	trust	trust	PROPN
ftr-464	225	22	fund	fund	PROPN
ftr-464	225	23	,	,	PUNCT
ftr-464	225	24	mortality	mortality	NOUN
ftr-464	225	25	experience	experience	NOUN
ftr-464	225	26	,	,	PUNCT
ftr-464	225	27	or	or	CCONJ
ftr-464	225	28	employee	employee	NOUN
ftr-464	225	29	turnover	turnover	NOUN
ftr-464	225	30	.	.	PUNCT
ftr-464	225	31	"	"	PUNCT
ftr-464	226	1	i	i	PRON
ftr-464	226	2	d.	d.	PROPN
ftr-464	226	3	35	35	NUM
ftr-464	226	4	.	.	PUNCT
ftr-464	227	1	the	the	DET
ftr-464	227	2	term	term	NOUN
ftr-464	227	3	"	"	PUNCT
ftr-464	227	4	highly	highly	ADV
ftr-464	227	5	compensated	compensate	VERB
ftr-464	227	6	employee	employee	NOUN
ftr-464	227	7	"	"	PUNCT
ftr-464	227	8	is	be	AUX
ftr-464	227	9	defined	define	VERB
ftr-464	227	10	for	for	ADP
ftr-464	227	11	this	this	DET
ftr-464	227	12	purpose	purpose	NOUN
ftr-464	227	13	in	in	ADP
ftr-464	227	14	§	§	PROPN
ftr-464	227	15	414(q	414(q	PROPN
ftr-464	227	16	)	)	PUNCT
ftr-464	227	17	.	.	PUNCT
ftr-464	228	1	see	see	VERB
ftr-464	228	2	irc	irc	PROPN
ftr-464	228	3	§	§	PROPN
ftr-464	228	4	402(b)(4)(c	402(b)(4)(c	PROPN
ftr-464	228	5	)	)	PUNCT
ftr-464	228	6	.	.	PUNCT
ftr-464	229	1	36	36	NUM
ftr-464	229	2	.	.	PUNCT
ftr-464	230	1	these	these	DET
ftr-464	230	2	requirements	requirement	NOUN
ftr-464	230	3	are	be	AUX
ftr-464	230	4	contained	contain	VERB
ftr-464	230	5	in	in	ADP
ftr-464	230	6	irc	irc	PROPN
ftr-464	230	7	§	§	PROPN
ftr-464	230	8	§	§	PROPN
ftr-464	230	9	410(b	410(b	PROPN
ftr-464	230	10	)	)	PUNCT
ftr-464	230	11	and	and	CCONJ
ftr-464	230	12	401(a)(26	401(a)(26	NUM
ftr-464	230	13	)	)	PUNCT
ftr-464	230	14	,	,	PUNCT
ftr-464	230	15	respectively	respectively	ADV
ftr-464	230	16	,	,	PUNCT
ftr-464	230	17	and	and	CCONJ
ftr-464	230	18	are	be	AUX
ftr-464	230	19	designed	design	VERB
ftr-464	230	20	"	"	PUNCT
ftr-464	230	21	to	to	PART
ftr-464	230	22	restrain	restrain	VERB
ftr-464	230	23	discrimination	discrimination	NOUN
ftr-464	230	24	in	in	ADP
ftr-464	230	25	favor	favor	NOUN
ftr-464	230	26	of	of	ADP
ftr-464	230	27	highly	highly	ADV
ftr-464	230	28	compensated	compensated	ADJ
ftr-464	230	29	employees	employee	NOUN
ftr-464	230	30	.	.	PUNCT
ftr-464	230	31	"	"	PUNCT
ftr-464	231	1	see	see	VERB
ftr-464	231	2	bittker	bittker	NOUN
ftr-464	231	3	&	&	CCONJ
ftr-464	231	4	lokken	lokken	PROPN
ftr-464	231	5	,	,	PUNCT
ftr-464	231	6	supra	supra	PROPN
ftr-464	231	7	note	note	PROPN
ftr-464	231	8	7	7	NUM
ftr-464	231	9	,	,	PUNCT
ftr-464	231	10	61.3.1	61.3.1	NOUN
ftr-464	231	11	.	.	PUNCT
ftr-464	232	1	see	see	VERB
ftr-464	232	2	also	also	ADV
ftr-464	232	3	i	i	PROPN
ftr-464	232	4	d.	d.	PROPN
ftr-464	232	5	u	u	PROPN
ftr-464	232	6	61.3.3	61.3.3	NOUN
ftr-464	232	7	-	-	PUNCT
ftr-464	232	8	61.3.4	61.3.4	NOUN
ftr-464	232	9	for	for	ADP
ftr-464	232	10	a	a	DET
ftr-464	232	11	detailed	detailed	ADJ
ftr-464	232	12	description	description	NOUN
ftr-464	232	13	of	of	ADP
ftr-464	232	14	these	these	DET
ftr-464	232	15	requirements	requirement	NOUN
ftr-464	232	16	.	.	PUNCT
ftr-464	233	1	[	[	X
ftr-464	233	2	vol	vol	NOUN
ftr-464	233	3	.	.	PUNCT
ftr-464	233	4	3:6	3:6	NUM
ftr-464	233	5	u.s	u.s	PROPN
ftr-464	233	6	.	.	PROPN
ftr-464	233	7	income	income	NOUN
ftr-464	233	8	taxation	taxation	NOUN
ftr-464	233	9	of	of	ADP
ftr-464	233	10	cross	cross	ADJ
ftr-464	233	11	-	-	ADJ
ftr-464	233	12	border	border	ADJ
ftr-464	233	13	pensions	pension	NOUN
ftr-464	233	14	employee	employee	NOUN
ftr-464	233	15	must	must	AUX
ftr-464	233	16	additionally	additionally	ADV
ftr-464	233	17	include	include	VERB
ftr-464	233	18	his	his	PRON
ftr-464	233	19	vested	vested	ADJ
ftr-464	233	20	accrued	accrue	VERB
ftr-464	233	21	benefit	benefit	NOUN
ftr-464	233	22	"	"	PUNCT
ftr-464	233	23	7	7	NUM
ftr-464	233	24	(	(	PUNCT
ftr-464	233	25	other	other	ADJ
ftr-464	233	26	than	than	ADP
ftr-464	233	27	his	his	PRON
ftr-464	233	28	investment	investment	NOUN
ftr-464	233	29	in	in	ADP
ftr-464	233	30	the	the	DET
ftr-464	233	31	contract	contract	NOUN
ftr-464	233	32	)	)	PUNCT
ftr-464	233	33	on	on	ADP
ftr-464	233	34	an	an	DET
ftr-464	233	35	annual	annual	ADJ
ftr-464	233	36	basis.38	basis.38	NOUN
ftr-464	233	37	in	in	ADP
ftr-464	233	38	that	that	DET
ftr-464	233	39	situation	situation	NOUN
ftr-464	233	40	,	,	PUNCT
ftr-464	233	41	the	the	DET
ftr-464	233	42	amount	amount	NOUN
ftr-464	233	43	taxable	taxable	ADJ
ftr-464	233	44	to	to	ADP
ftr-464	233	45	the	the	DET
ftr-464	233	46	employee	employee	NOUN
ftr-464	233	47	at	at	ADP
ftr-464	233	48	the	the	DET
ftr-464	233	49	time	time	NOUN
ftr-464	233	50	of	of	ADP
ftr-464	233	51	eventual	eventual	ADJ
ftr-464	233	52	distribution	distribution	NOUN
ftr-464	233	53	is	be	AUX
ftr-464	233	54	unclear.39	unclear.39	NOUN
ftr-464	233	55	some	some	DET
ftr-464	233	56	commentators	commentator	NOUN
ftr-464	233	57	have	have	AUX
ftr-464	233	58	argued	argue	VERB
ftr-464	233	59	,	,	PUNCT
ftr-464	233	60	however	however	ADV
ftr-464	233	61	,	,	PUNCT
ftr-464	233	62	that	that	SCONJ
ftr-464	233	63	this	this	DET
ftr-464	233	64	unfavorable	unfavorable	ADJ
ftr-464	233	65	treatment	treatment	NOUN
ftr-464	233	66	of	of	ADP
ftr-464	233	67	highly	highly	ADV
ftr-464	233	68	compensated	compensate	VERB
ftr-464	233	69	employees	employee	NOUN
ftr-464	233	70	was	be	AUX
ftr-464	233	71	intended	intend	VERB
ftr-464	233	72	by	by	ADP
ftr-464	233	73	congress	congress	PROPN
ftr-464	233	74	only	only	ADV
ftr-464	233	75	for	for	ADP
ftr-464	233	76	pension	pension	NOUN
ftr-464	233	77	plans	plan	NOUN
ftr-464	233	78	that	that	PRON
ftr-464	233	79	originally	originally	ADV
ftr-464	233	80	had	have	VERB
ftr-464	233	81	,	,	PUNCT
ftr-464	233	82	but	but	CCONJ
ftr-464	233	83	then	then	ADV
ftr-464	233	84	lost	lose	VERB
ftr-464	233	85	,	,	PUNCT
ftr-464	233	86	qualified	qualified	ADJ
ftr-464	233	87	status	status	NOUN
ftr-464	233	88	.	.	PUNCT
ftr-464	233	89	0	0	PUNCT
ftr-464	234	1	these	these	DET
ftr-464	234	2	unfavorable	unfavorable	ADJ
ftr-464	234	3	results4	results4	NOUN
ftr-464	234	4	'	'	PUNCT
ftr-464	234	5	of	of	ADP
ftr-464	234	6	a	a	DET
ftr-464	234	7	nonqualified	nonqualifie	VERB
ftr-464	234	8	funded	fund	VERB
ftr-464	234	9	plan	plan	NOUN
ftr-464	234	10	may	may	AUX
ftr-464	234	11	be	be	AUX
ftr-464	234	12	avoided	avoid	VERB
ftr-464	234	13	to	to	ADP
ftr-464	234	14	the	the	DET
ftr-464	234	15	extent	extent	NOUN
ftr-464	234	16	that	that	SCONJ
ftr-464	234	17	the	the	DET
ftr-464	234	18	arrangement	arrangement	NOUN
ftr-464	234	19	is	be	AUX
ftr-464	234	20	structured	structure	VERB
ftr-464	234	21	so	so	SCONJ
ftr-464	234	22	that	that	SCONJ
ftr-464	234	23	the	the	DET
ftr-464	234	24	trust	trust	NOUN
ftr-464	234	25	is	be	AUX
ftr-464	234	26	a	a	DET
ftr-464	234	27	grantor	grantor	NOUN
ftr-464	234	28	trust	trust	NOUN
ftr-464	234	29	of	of	ADP
ftr-464	234	30	the	the	DET
ftr-464	234	31	employee.42	employee.42	NOUN
ftr-464	234	32	in	in	ADP
ftr-464	234	33	that	that	DET
ftr-464	234	34	case	case	NOUN
ftr-464	234	35	,	,	PUNCT
ftr-464	234	36	the	the	DET
ftr-464	234	37	results	result	NOUN
ftr-464	234	38	are	be	AUX
ftr-464	234	39	the	the	DET
ftr-464	234	40	same	same	ADJ
ftr-464	234	41	as	as	ADP
ftr-464	234	42	for	for	ADP
ftr-464	234	43	current	current	ADJ
ftr-464	234	44	compensation	compensation	NOUN
ftr-464	234	45	invested	invest	VERB
ftr-464	234	46	by	by	ADP
ftr-464	234	47	the	the	DET
ftr-464	234	48	employee	employee	NOUN
ftr-464	234	49	.	.	PUNCT
ftr-464	234	50	"	"	PUNCT
ftr-464	235	1	4	4	X
ftr-464	235	2	.	.	X
ftr-464	235	3	individual	individual	ADJ
ftr-464	235	4	retirement	retirement	PROPN
ftr-464	235	5	accounts.-the	accounts.-the	DET
ftr-464	235	6	favorable	favorable	ADJ
ftr-464	235	7	treatment	treatment	NOUN
ftr-464	235	8	accorded	accord	VERB
ftr-464	235	9	a	a	DET
ftr-464	235	10	qualified	qualified	ADJ
ftr-464	235	11	pension	pension	NOUN
ftr-464	235	12	plan	plan	NOUN
ftr-464	235	13	is	be	AUX
ftr-464	235	14	also	also	ADV
ftr-464	235	15	available	available	ADJ
ftr-464	235	16	for	for	ADP
ftr-464	235	17	individual	individual	ADJ
ftr-464	235	18	savings	saving	NOUN
ftr-464	235	19	of	of	ADP
ftr-464	235	20	a	a	DET
ftr-464	235	21	limited	limited	ADJ
ftr-464	235	22	amount	amount	NOUN
ftr-464	235	23	contributed	contribute	VERB
ftr-464	235	24	to	to	ADP
ftr-464	235	25	an	an	DET
ftr-464	235	26	individual	individual	ADJ
ftr-464	235	27	retirement	retirement	NOUN
ftr-464	235	28	account	account	NOUN
ftr-464	235	29	(	(	PUNCT
ftr-464	235	30	ira	ira	PROPN
ftr-464	235	31	)	)	PUNCT
ftr-464	235	32	.	.	PUNCT
ftr-464	235	33	"	"	PUNCT
ftr-464	236	1	that	that	PRON
ftr-464	236	2	is	be	AUX
ftr-464	236	3	an	an	DET
ftr-464	236	4	individual	individual	NOUN
ftr-464	236	5	who	who	PRON
ftr-464	236	6	either	either	CCONJ
ftr-464	236	7	does	do	AUX
ftr-464	236	8	not	not	PART
ftr-464	236	9	participate	participate	VERB
ftr-464	236	10	in	in	ADP
ftr-464	236	11	an	an	DET
ftr-464	236	12	employer	employer	NOUN
ftr-464	236	13	pension	pension	NOUN
ftr-464	236	14	plan	plan	NOUN
ftr-464	236	15	or	or	CCONJ
ftr-464	236	16	whose	whose	DET
ftr-464	236	17	income	income	NOUN
ftr-464	236	18	falls	fall	VERB
ftr-464	236	19	below	below	ADP
ftr-464	236	20	certain	certain	ADJ
ftr-464	236	21	limits	limit	NOUN
ftr-464	236	22	may	may	AUX
ftr-464	236	23	contribute	contribute	VERB
ftr-464	236	24	up	up	ADP
ftr-464	236	25	to	to	PART
ftr-464	236	26	$	$	SYM
ftr-464	236	27	2,000	2,000	NUM
ftr-464	236	28	37	37	NUM
ftr-464	236	29	.	.	PUNCT
ftr-464	237	1	see	see	VERB
ftr-464	237	2	irc	irc	PROPN
ftr-464	237	3	§	§	PROPN
ftr-464	237	4	402(b)(4)(a	402(b)(4)(a	PROPN
ftr-464	237	5	)	)	PUNCT
ftr-464	237	6	;	;	PUNCT
ftr-464	238	1	cf	cf	X
ftr-464	238	2	.	.	PUNCT
ftr-464	239	1	halperin	halperin	PROPN
ftr-464	239	2	,	,	PUNCT
ftr-464	239	3	supra	supra	PROPN
ftr-464	239	4	note	note	PROPN
ftr-464	239	5	8	8	NUM
ftr-464	239	6	,	,	PUNCT
ftr-464	239	7	at	at	ADP
ftr-464	239	8	31	31	NUM
ftr-464	239	9	&	&	CCONJ
ftr-464	239	10	n.99	n.99	PROPN
ftr-464	239	11	(	(	PUNCT
ftr-464	239	12	noting	note	VERB
ftr-464	239	13	that	that	SCONJ
ftr-464	239	14	the	the	DET
ftr-464	239	15	effect	effect	NOUN
ftr-464	239	16	is	be	AUX
ftr-464	239	17	that	that	SCONJ
ftr-464	239	18	the	the	DET
ftr-464	239	19	"	"	PUNCT
ftr-464	239	20	employee	employee	NOUN
ftr-464	239	21	is	be	AUX
ftr-464	239	22	forced	force	VERB
ftr-464	239	23	to	to	PART
ftr-464	239	24	include	include	VERB
ftr-464	239	25	as	as	ADP
ftr-464	239	26	income	income	NOUN
ftr-464	239	27	both	both	CCONJ
ftr-464	239	28	the	the	DET
ftr-464	239	29	unrealized	unrealized	ADJ
ftr-464	239	30	appreciation	appreciation	NOUN
ftr-464	239	31	and	and	CCONJ
ftr-464	239	32	income	income	NOUN
ftr-464	239	33	as	as	SCONJ
ftr-464	239	34	it	it	PRON
ftr-464	239	35	accrues	accrue	VERB
ftr-464	239	36	instead	instead	ADV
ftr-464	239	37	of	of	ADP
ftr-464	239	38	at	at	ADP
ftr-464	239	39	the	the	DET
ftr-464	239	40	time	time	NOUN
ftr-464	239	41	of	of	ADP
ftr-464	239	42	distribution	distribution	NOUN
ftr-464	239	43	"	"	PUNCT
ftr-464	239	44	)	)	PUNCT
ftr-464	239	45	.	.	PUNCT
ftr-464	240	1	38	38	NUM
ftr-464	240	2	.	.	PUNCT
ftr-464	241	1	for	for	ADP
ftr-464	241	2	irs	irs	PROPN
ftr-464	241	3	applications	application	NOUN
ftr-464	241	4	of	of	ADP
ftr-464	241	5	§	§	PROPN
ftr-464	241	6	402(b)(4)(a	402(b)(4)(a	PROPN
ftr-464	241	7	)	)	PUNCT
ftr-464	241	8	.	.	PUNCT
ftr-464	242	1	reflecting	reflect	VERB
ftr-464	242	2	its	its	PRON
ftr-464	242	3	view	view	NOUN
ftr-464	242	4	that	that	SCONJ
ftr-464	242	5	§	§	PROPN
ftr-464	242	6	402(b)(4fla	402(b)(4fla	NUM
ftr-464	242	7	)	)	PUNCT
ftr-464	242	8	applies	apply	VERB
ftr-464	242	9	to	to	ADP
ftr-464	242	10	any	any	DET
ftr-464	242	11	nonqualified	nonqualified	ADJ
ftr-464	242	12	funded	fund	VERB
ftr-464	242	13	plan	plan	NOUN
ftr-464	242	14	,	,	PUNCT
ftr-464	242	15	see	see	VERB
ftr-464	242	16	,	,	PUNCT
ftr-464	242	17	e.g	e.g	PROPN
ftr-464	242	18	..	..	PUNCT
ftr-464	242	19	priv	priv	PROPN
ftr-464	242	20	.	.	PUNCT
ftr-464	243	1	ltr	ltr	PROPN
ftr-464	243	2	.	.	PUNCT
ftr-464	244	1	rul	rul	PROPN
ftr-464	244	2	.	.	PUNCT
ftr-464	245	1	95	95	NUM
ftr-464	245	2	-	-	PUNCT
ftr-464	245	3	02	02	NUM
ftr-464	245	4	-	-	PUNCT
ftr-464	245	5	030	030	NUM
ftr-464	245	6	(	(	PUNCT
ftr-464	245	7	oct	oct	PROPN
ftr-464	245	8	13	13	NUM
ftr-464	245	9	,	,	PUNCT
ftr-464	245	10	1994	1994	NUM
ftr-464	245	11	)	)	PUNCT
ftr-464	245	12	(	(	PUNCT
ftr-464	245	13	ruling	rule	VERB
ftr-464	245	14	(	(	PUNCT
ftr-464	245	15	6	6	NUM
ftr-464	245	16	)	)	PUNCT
ftr-464	245	17	)	)	PUNCT
ftr-464	245	18	;	;	PUNCT
ftr-464	245	19	priv	priv	NOUN
ftr-464	245	20	.	.	PUNCT
ftr-464	246	1	ltr	ltr	PROPN
ftr-464	246	2	.	.	PUNCT
ftr-464	247	1	rul	rul	PROPN
ftr-464	247	2	.	.	PUNCT
ftr-464	248	1	94	94	NUM
ftr-464	248	2	-	-	SYM
ftr-464	248	3	17	17	NUM
ftr-464	248	4	-	-	SYM
ftr-464	248	5	013	013	NUM
ftr-464	248	6	(	(	PUNCT
ftr-464	248	7	jan	jan	PROPN
ftr-464	248	8	.	.	PROPN
ftr-464	248	9	24	24	NUM
ftr-464	248	10	.	.	NOUN
ftr-464	248	11	1994	1994	NUM
ftr-464	248	12	)	)	PUNCT
ftr-464	249	1	(	(	PUNCT
ftr-464	249	2	ruling	rule	VERB
ftr-464	249	3	(	(	PUNCT
ftr-464	249	4	5))priv	5))priv	NUM
ftr-464	249	5	.	.	PUNCT
ftr-464	250	1	ltr	ltr	PROPN
ftr-464	250	2	.	.	PUNCT
ftr-464	251	1	rul	rul	PROPN
ftr-464	251	2	.	.	PUNCT
ftr-464	252	1	92	92	NUM
ftr-464	252	2	-	-	PUNCT
ftr-464	252	3	12	12	NUM
ftr-464	252	4	-	-	PUNCT
ftr-464	252	5	019	019	NUM
ftr-464	252	6	(	(	PUNCT
ftr-464	252	7	dec	dec	PROPN
ftr-464	252	8	.	.	PROPN
ftr-464	252	9	20	20	NUM
ftr-464	252	10	,	,	PUNCT
ftr-464	252	11	1991	1991	NUM
ftr-464	252	12	)	)	PUNCT
ftr-464	252	13	(	(	PUNCT
ftr-464	252	14	ruling	rule	VERB
ftr-464	252	15	(	(	PUNCT
ftr-464	252	16	4	4	NUM
ftr-464	252	17	)	)	PUNCT
ftr-464	252	18	)	)	PUNCT
ftr-464	252	19	.	.	PUNCT
ftr-464	253	1	39	39	NUM
ftr-464	253	2	.	.	PUNCT
ftr-464	254	1	see	see	VERB
ftr-464	254	2	washington	washington	PROPN
ftr-464	254	3	items	item	NOUN
ftr-464	254	4	,	,	PUNCT
ftr-464	254	5	supra	supra	PROPN
ftr-464	254	6	note	note	NOUN
ftr-464	254	7	22	22	NUM
ftr-464	254	8	(	(	PUNCT
ftr-464	254	9	discussing	discuss	VERB
ftr-464	254	10	priv	priv	NOUN
ftr-464	254	11	.	.	PUNCT
ftr-464	255	1	ltr	ltr	PROPN
ftr-464	255	2	.	.	PUNCT
ftr-464	255	3	rul	rul	PROPN
ftr-464	255	4	.	.	PUNCT
ftr-464	256	1	94	94	NUM
ftr-464	256	2	-	-	SYM
ftr-464	256	3	17	17	NUM
ftr-464	256	4	-	-	SYM
ftr-464	256	5	013	013	NUM
ftr-464	256	6	(	(	PUNCT
ftr-464	256	7	jan	jan	PROPN
ftr-464	256	8	.	.	PROPN
ftr-464	256	9	24	24	NUM
ftr-464	256	10	,	,	PUNCT
ftr-464	256	11	1994	1994	NUM
ftr-464	256	12	)	)	PUNCT
ftr-464	256	13	)	)	PUNCT
ftr-464	256	14	.	.	PUNCT
ftr-464	257	1	in	in	ADP
ftr-464	257	2	that	that	DET
ftr-464	257	3	ruling	ruling	NOUN
ftr-464	257	4	,	,	PUNCT
ftr-464	257	5	the	the	DET
ftr-464	257	6	irs	irs	PROPN
ftr-464	257	7	states	state	VERB
ftr-464	257	8	that	that	SCONJ
ftr-464	257	9	"	"	PUNCT
ftr-464	257	10	[	[	X
ftr-464	257	11	s]ection	s]ection	PROPN
ftr-464	257	12	402(b)(4)(a	402(b)(4)(a	PROPN
ftr-464	257	13	)	)	PUNCT
ftr-464	257	14	of	of	ADP
ftr-464	257	15	the	the	DET
ftr-464	257	16	code	code	NOUN
ftr-464	257	17	in	in	ADP
ftr-464	257	18	its	its	PRON
ftr-464	257	19	current	current	ADJ
ftr-464	257	20	form	form	NOUN
ftr-464	257	21	does	do	AUX
ftr-464	257	22	not	not	PART
ftr-464	257	23	apply	apply	VERB
ftr-464	257	24	section	section	NOUN
ftr-464	257	25	402(b)(2	402(b)(2	NUM
ftr-464	257	26	)	)	PUNCT
ftr-464	257	27	to	to	PART
ftr-464	257	28	trigger	trigger	VERB
ftr-464	257	29	application	application	NOUN
ftr-464	257	30	of	of	ADP
ftr-464	257	31	section	section	NOUN
ftr-464	257	32	72	72	NUM
ftr-464	257	33	to	to	ADP
ftr-464	257	34	distributions	distribution	NOUN
ftr-464	257	35	to	to	ADP
ftr-464	257	36	a	a	DET
ftr-464	257	37	highly	highly	ADV
ftr-464	257	38	compensated	compensate	VERB
ftr-464	257	39	employee	employee	NOUN
ftr-464	257	40	from	from	ADP
ftr-464	257	41	a	a	DET
ftr-464	257	42	nonexempt	nonexempt	ADJ
ftr-464	257	43	trust	trust	NOUN
ftr-464	257	44	to	to	PART
ftr-464	257	45	which	which	PRON
ftr-464	257	46	section	section	NOUN
ftr-464	257	47	402(bj(4f(a	402(bj(4f(a	PROPN
ftr-464	257	48	)	)	PUNCT
ftr-464	257	49	applies	apply	VERB
ftr-464	257	50	.	.	PUNCT
ftr-464	257	51	"	"	PUNCT
ftr-464	258	1	priv	priv	NOUN
ftr-464	258	2	.	.	PUNCT
ftr-464	259	1	ltr	ltr	PROPN
ftr-464	259	2	.	.	PUNCT
ftr-464	260	1	rul	rul	PROPN
ftr-464	260	2	94	94	NUM
ftr-464	260	3	-	-	SYM
ftr-464	260	4	17	17	NUM
ftr-464	260	5	-	-	SYM
ftr-464	260	6	013	013	NUM
ftr-464	260	7	(	(	PUNCT
ftr-464	260	8	jan	jan	PROPN
ftr-464	260	9	.	.	PROPN
ftr-464	260	10	24	24	NUM
ftr-464	260	11	,	,	PUNCT
ftr-464	260	12	1994	1994	NUM
ftr-464	260	13	)	)	PUNCT
ftr-464	260	14	(	(	PUNCT
ftr-464	260	15	ruling	rule	VERB
ftr-464	260	16	(	(	PUNCT
ftr-464	260	17	a	a	NOUN
ftr-464	260	18	)	)	PUNCT
ftr-464	260	19	)	)	PUNCT
ftr-464	260	20	.	.	PUNCT
ftr-464	261	1	however	however	ADV
ftr-464	261	2	,	,	PUNCT
ftr-464	261	3	the	the	DET
ftr-464	261	4	irs	irs	PROPN
ftr-464	261	5	notes	note	VERB
ftr-464	261	6	that	that	SCONJ
ftr-464	261	7	this	this	PRON
ftr-464	261	8	would	would	AUX
ftr-464	261	9	have	have	AUX
ftr-464	261	10	been	be	AUX
ftr-464	261	11	accomplished	accomplish	VERB
ftr-464	261	12	by	by	ADP
ftr-464	261	13	a	a	DET
ftr-464	261	14	"	"	PUNCT
ftr-464	261	15	technical	technical	ADJ
ftr-464	261	16	correction	correction	NOUN
ftr-464	261	17	contained	contain	VERB
ftr-464	261	18	in	in	ADP
ftr-464	261	19	h.r	h.r	PROPN
ftr-464	261	20	.	.	PROPN
ftr-464	261	21	11	11	NUM
ftr-464	261	22	,	,	PUNCT
ftr-464	261	23	102d	102d	NUM
ftr-464	261	24	cong	cong	NOUN
ftr-464	261	25	.	.	PROPN
ftr-464	261	26	,	,	PUNCT
ftr-464	261	27	2d	2d	PROPN
ftr-464	261	28	sess	sess	NOUN
ftr-464	261	29	.	.	PUNCT
ftr-464	262	1	section	section	NOUN
ftr-464	262	2	6102(j)(1)(a	6102(j)(1)(a	NUM
ftr-464	262	3	)	)	PUNCT
ftr-464	262	4	(	(	PUNCT
ftr-464	262	5	1992	1992	NUM
ftr-464	262	6	)	)	PUNCT
ftr-464	262	7	"	"	PUNCT
ftr-464	262	8	which	which	PRON
ftr-464	262	9	was	be	AUX
ftr-464	262	10	passed	pass	VERB
ftr-464	262	11	by	by	ADP
ftr-464	262	12	both	both	DET
ftr-464	262	13	houses	house	NOUN
ftr-464	262	14	of	of	ADP
ftr-464	262	15	congress	congress	PROPN
ftr-464	262	16	"	"	PUNCT
ftr-464	262	17	'	'	PUNCT
ftr-464	262	18	but	but	CCONJ
ftr-464	262	19	never	never	ADV
ftr-464	262	20	signed	sign	VERB
ftr-464	262	21	into	into	ADP
ftr-464	262	22	law	law	NOUN
ftr-464	262	23	by	by	ADP
ftr-464	262	24	the	the	DET
ftr-464	262	25	presidenl	presidenl	NOUN
ftr-464	262	26	"	"	PUNCT
ftr-464	263	1	i	i	PROPN
ftr-464	263	2	d.	d.	PROPN
ftr-464	263	3	as	as	ADP
ftr-464	263	4	a	a	DET
ftr-464	263	5	result	result	NOUN
ftr-464	263	6	,	,	PUNCT
ftr-464	263	7	the	the	DET
ftr-464	263	8	irs	irs	PROPN
ftr-464	263	9	does	do	AUX
ftr-464	263	10	not	not	PART
ftr-464	263	11	rule	rule	VERB
ftr-464	263	12	on	on	ADP
ftr-464	263	13	this	this	DET
ftr-464	263	14	issue	issue	NOUN
ftr-464	263	15	in	in	ADP
ftr-464	263	16	priv	priv	NOUN
ftr-464	263	17	.	.	PUNCT
ftr-464	264	1	ltr	ltr	PROPN
ftr-464	264	2	.	.	PUNCT
ftr-464	264	3	rul	rul	PROPN
ftr-464	264	4	.	.	PUNCT
ftr-464	265	1	94	94	NUM
ftr-464	265	2	-	-	SYM
ftr-464	265	3	17	17	NUM
ftr-464	265	4	-	-	PUNCT
ftr-464	265	5	013	013	NUM
ftr-464	265	6	.	.	PUNCT
ftr-464	266	1	i	i	PRON
ftr-464	266	2	d.	d.	PROPN
ftr-464	266	3	;	;	PUNCT
ftr-464	266	4	see	see	VERB
ftr-464	266	5	also	also	ADV
ftr-464	266	6	priv	priv	VERB
ftr-464	266	7	.	.	PUNCT
ftr-464	267	1	ltr	ltr	PROPN
ftr-464	267	2	.	.	PUNCT
ftr-464	267	3	rul	rul	PROPN
ftr-464	267	4	.	.	PUNCT
ftr-464	268	1	95	95	NUM
ftr-464	268	2	-	-	PUNCT
ftr-464	268	3	02	02	NUM
ftr-464	268	4	-	-	PUNCT
ftr-464	268	5	030	030	NUM
ftr-464	268	6	(	(	PUNCT
ftr-464	268	7	oct	oct	PROPN
ftr-464	268	8	.	.	PROPN
ftr-464	268	9	13	13	NUM
ftr-464	268	10	,	,	PUNCT
ftr-464	268	11	1994	1994	NUM
ftr-464	268	12	)	)	PUNCT
ftr-464	268	13	(	(	PUNCT
ftr-464	268	14	ruling	rule	VERB
ftr-464	268	15	(	(	PUNCT
ftr-464	268	16	11	11	NUM
ftr-464	268	17	)	)	PUNCT
ftr-464	268	18	)	)	PUNCT
ftr-464	268	19	.	.	PUNCT
ftr-464	269	1	40	40	NUM
ftr-464	269	2	.	.	PUNCT
ftr-464	270	1	halperin	halperin	PROPN
ftr-464	270	2	argues	argue	VERB
ftr-464	270	3	"	"	PUNCT
ftr-464	270	4	the	the	DET
ftr-464	270	5	legislative	legislative	ADJ
ftr-464	270	6	history	history	NOUN
ftr-464	270	7	...	...	PUNCT
ftr-464	270	8	implies	imply	VERB
ftr-464	270	9	that	that	SCONJ
ftr-464	270	10	this	this	DET
ftr-464	270	11	rule	rule	NOUN
ftr-464	270	12	was	be	AUX
ftr-464	270	13	intended	intend	VERB
ftr-464	270	14	to	to	PART
ftr-464	270	15	apply	apply	VERB
ftr-464	270	16	only	only	ADV
ftr-464	270	17	if	if	SCONJ
ftr-464	270	18	the	the	DET
ftr-464	270	19	plan	plan	NOUN
ftr-464	270	20	had	have	AUX
ftr-464	270	21	been	be	AUX
ftr-464	270	22	previously	previously	ADV
ftr-464	270	23	qualified	qualified	ADJ
ftr-464	270	24	.	.	PUNCT
ftr-464	270	25	"	"	PUNCT
ftr-464	271	1	halperin	halperin	NOUN
ftr-464	271	2	,	,	PUNCT
ftr-464	271	3	supra	supra	PROPN
ftr-464	271	4	note	note	PROPN
ftr-464	271	5	8	8	NUM
ftr-464	271	6	,	,	PUNCT
ftr-464	271	7	at	at	ADP
ftr-464	271	8	31	31	NUM
ftr-464	271	9	&	&	CCONJ
ftr-464	271	10	n.100	n.100	PROPN
ftr-464	271	11	(	(	PUNCT
ftr-464	271	12	citing	cite	VERB
ftr-464	271	13	s.	s.	PROPN
ftr-464	271	14	rep	rep	PROPN
ftr-464	271	15	.	.	PROPN
ftr-464	272	1	no	no	PROPN
ftr-464	272	2	.	.	NOUN
ftr-464	272	3	445	445	NUM
ftr-464	272	4	,	,	PUNCT
ftr-464	272	5	100th	100th	ADJ
ftr-464	272	6	cong	cong	NOUN
ftr-464	272	7	.	.	PROPN
ftr-464	273	1	,	,	PUNCT
ftr-464	273	2	2d	2d	PROPN
ftr-464	273	3	sess	sess	NOUN
ftr-464	273	4	.	.	PUNCT
ftr-464	274	1	159	159	NUM
ftr-464	274	2	-	-	SYM
ftr-464	274	3	60	60	NUM
ftr-464	274	4	(	(	PUNCT
ftr-464	274	5	1988	1988	NUM
ftr-464	274	6	)	)	PUNCT
ftr-464	274	7	and	and	CCONJ
ftr-464	274	8	h.r	h.r	PROPN
ftr-464	274	9	.	.	PROPN
ftr-464	274	10	rep	rep	PROPN
ftr-464	274	11	.	.	PROPN
ftr-464	275	1	no	no	PROPN
ftr-464	275	2	.	.	NOUN
ftr-464	275	3	795	795	NUM
ftr-464	275	4	,	,	PUNCT
ftr-464	275	5	100th	100th	ADJ
ftr-464	275	6	cong	cong	NOUN
ftr-464	275	7	.	.	PROPN
ftr-464	276	1	,	,	PUNCT
ftr-464	276	2	2d	2d	PROPN
ftr-464	276	3	sess	sess	NOUN
ftr-464	276	4	.	.	PUNCT
ftr-464	277	1	152	152	NUM
ftr-464	277	2	-	-	SYM
ftr-464	277	3	53	53	NUM
ftr-464	277	4	(	(	PUNCT
ftr-464	277	5	1988	1988	NUM
ftr-464	277	6	)	)	PUNCT
ftr-464	277	7	)	)	PUNCT
ftr-464	277	8	.	.	PUNCT
ftr-464	278	1	this	this	DET
ftr-464	278	2	view	view	NOUN
ftr-464	278	3	,	,	PUNCT
ftr-464	278	4	however	however	ADV
ftr-464	278	5	,	,	PUNCT
ftr-464	278	6	has	have	AUX
ftr-464	278	7	not	not	PART
ftr-464	278	8	been	be	AUX
ftr-464	278	9	accepted	accept	VERB
ftr-464	278	10	by	by	ADP
ftr-464	278	11	the	the	DET
ftr-464	278	12	irs	irs	PROPN
ftr-464	278	13	.	.	PUNCT
ftr-464	279	1	see	see	VERB
ftr-464	279	2	supra	supra	PROPN
ftr-464	279	3	note	note	PROPN
ftr-464	279	4	38	38	NUM
ftr-464	279	5	.	.	PUNCT
ftr-464	279	6	41	41	NUM
ftr-464	279	7	.	.	PUNCT
ftr-464	280	1	the	the	DET
ftr-464	280	2	portion	portion	NOUN
ftr-464	280	3	of	of	ADP
ftr-464	280	4	a	a	DET
ftr-464	280	5	distribution	distribution	NOUN
ftr-464	280	6	includible	includible	NOUN
ftr-464	280	7	in	in	ADP
ftr-464	280	8	income	income	NOUN
ftr-464	280	9	may	may	AUX
ftr-464	280	10	also	also	ADV
ftr-464	280	11	be	be	AUX
ftr-464	280	12	subject	subject	ADJ
ftr-464	280	13	to	to	ADP
ftr-464	280	14	the	the	DET
ftr-464	280	15	10	10	NUM
ftr-464	280	16	%	%	NOUN
ftr-464	280	17	penalty	penalty	NOUN
ftr-464	280	18	tax	tax	NOUN
ftr-464	280	19	under	under	ADP
ftr-464	280	20	§	§	PROPN
ftr-464	280	21	72(q	72(q	NUM
ftr-464	280	22	)	)	PUNCT
ftr-464	280	23	if	if	SCONJ
ftr-464	280	24	the	the	DET
ftr-464	280	25	distribution	distribution	NOUN
ftr-464	280	26	is	be	AUX
ftr-464	280	27	premature	premature	ADJ
ftr-464	280	28	.	.	PUNCT
ftr-464	281	1	see	see	VERB
ftr-464	281	2	priv	priv	NOUN
ftr-464	281	3	.	.	PUNCT
ftr-464	282	1	ltr	ltr	PROPN
ftr-464	282	2	.	.	PUNCT
ftr-464	282	3	rul	rul	PROPN
ftr-464	282	4	.	.	PUNCT
ftr-464	283	1	92	92	NUM
ftr-464	283	2	-	-	PUNCT
ftr-464	283	3	12	12	NUM
ftr-464	283	4	-	-	PUNCT
ftr-464	283	5	024	024	NUM
ftr-464	283	6	(	(	PUNCT
ftr-464	283	7	dec	dec	PROPN
ftr-464	283	8	.	.	PROPN
ftr-464	283	9	20	20	NUM
ftr-464	283	10	,	,	PUNCT
ftr-464	283	11	1991	1991	NUM
ftr-464	283	12	)	)	PUNCT
ftr-464	283	13	(	(	PUNCT
ftr-464	283	14	ruling	rule	VERB
ftr-464	283	15	(	(	PUNCT
ftr-464	283	16	12	12	NUM
ftr-464	283	17	)	)	PUNCT
ftr-464	283	18	)	)	PUNCT
ftr-464	283	19	.	.	PUNCT
ftr-464	284	1	42	42	NUM
ftr-464	284	2	.	.	PUNCT
ftr-464	285	1	see	see	VERB
ftr-464	285	2	halperin	halperin	NOUN
ftr-464	285	3	,	,	PUNCT
ftr-464	285	4	supra	supra	PROPN
ftr-464	285	5	note	note	PROPN
ftr-464	285	6	8	8	NUM
ftr-464	285	7	,	,	PUNCT
ftr-464	285	8	at	at	ADP
ftr-464	285	9	32	32	NUM
ftr-464	285	10	(	(	PUNCT
ftr-464	285	11	noting	note	VERB
ftr-464	285	12	that	that	SCONJ
ftr-464	285	13	this	this	PRON
ftr-464	285	14	can	can	AUX
ftr-464	285	15	be	be	AUX
ftr-464	285	16	done	do	VERB
ftr-464	285	17	by	by	ADP
ftr-464	285	18	"	"	PUNCT
ftr-464	285	19	giv[ing	giv[e	VERB
ftr-464	285	20	]	]	PUNCT
ftr-464	285	21	the	the	DET
ftr-464	285	22	employee	employee	NOUN
ftr-464	285	23	an	an	DET
ftr-464	285	24	option	option	NOUN
ftr-464	285	25	as	as	ADP
ftr-464	285	26	to	to	ADP
ftr-464	285	27	whether	whether	SCONJ
ftr-464	285	28	to	to	PART
ftr-464	285	29	receive	receive	VERB
ftr-464	285	30	cash	cash	NOUN
ftr-464	285	31	or	or	CCONJ
ftr-464	285	32	to	to	PART
ftr-464	285	33	contribute	contribute	VERB
ftr-464	285	34	to	to	ADP
ftr-464	285	35	a	a	DET
ftr-464	285	36	trust	trust	NOUN
ftr-464	285	37	for	for	ADP
ftr-464	285	38	her	her	PRON
ftr-464	285	39	benefit	benefit	NOUN
ftr-464	285	40	"	"	PUNCT
ftr-464	285	41	)	)	PUNCT
ftr-464	285	42	;	;	PUNCT
ftr-464	285	43	walker	walker	PROPN
ftr-464	285	44	&	&	CCONJ
ftr-464	285	45	olson	olson	PROPN
ftr-464	285	46	,	,	PUNCT
ftr-464	285	47	supra	supra	PROPN
ftr-464	285	48	note	note	PROPN
ftr-464	285	49	22	22	NUM
ftr-464	285	50	,	,	PUNCT
ftr-464	285	51	at	at	ADP
ftr-464	285	52	91	91	NUM
ftr-464	285	53	;	;	PUNCT
ftr-464	285	54	priv	priv	NOUN
ftr-464	285	55	.	.	PUNCT
ftr-464	286	1	ltr	ltr	PROPN
ftr-464	286	2	.	.	PUNCT
ftr-464	287	1	rul	rul	PROPN
ftr-464	287	2	.	.	PUNCT
ftr-464	287	3	8843	8843	NUM
ftr-464	287	4	-	-	SYM
ftr-464	287	5	021	021	NUM
ftr-464	287	6	(	(	PUNCT
ftr-464	287	7	july	july	PROPN
ftr-464	287	8	29	29	NUM
ftr-464	287	9	,	,	PUNCT
ftr-464	287	10	1988	1988	NUM
ftr-464	287	11	)	)	PUNCT
ftr-464	287	12	.	.	PUNCT
ftr-464	288	1	43	43	NUM
ftr-464	288	2	.	.	PUNCT
ftr-464	289	1	see	see	VERB
ftr-464	289	2	halperin	halperin	NOUN
ftr-464	289	3	,	,	PUNCT
ftr-464	289	4	supra	supra	PROPN
ftr-464	289	5	note	note	PROPN
ftr-464	289	6	8	8	NUM
ftr-464	289	7	,	,	PUNCT
ftr-464	289	8	at	at	ADP
ftr-464	289	9	32	32	NUM
ftr-464	289	10	.	.	PUNCT
ftr-464	289	11	44	44	NUM
ftr-464	289	12	.	.	PUNCT
ftr-464	290	1	see	see	VERB
ftr-464	290	2	generally	generally	ADV
ftr-464	290	3	bittker	bittker	VERB
ftr-464	290	4	&	&	CCONJ
ftr-464	290	5	lokken	lokken	PROPN
ftr-464	290	6	,	,	PUNCT
ftr-464	290	7	supra	supra	PROPN
ftr-464	290	8	note	note	PROPN
ftr-464	290	9	7	7	NUM
ftr-464	290	10	,	,	PUNCT
ftr-464	290	11	62.3	62.3	NUM
ftr-464	290	12	.	.	PUNCT
ftr-464	290	13	19961	19961	NUM
ftr-464	290	14	florida	florida	PROPN
ftr-464	290	15	tax	tax	NOUN
ftr-464	290	16	review	review	NOUN
ftr-464	290	17	per	per	ADP
ftr-464	290	18	year	year	NOUN
ftr-464	290	19	to	to	ADP
ftr-464	290	20	such	such	DET
ftr-464	290	21	an	an	DET
ftr-464	290	22	account	account	NOUN
ftr-464	290	23	on	on	ADP
ftr-464	290	24	a	a	DET
ftr-464	290	25	tax	tax	NOUN
ftr-464	290	26	deductible	deductible	NOUN
ftr-464	290	27	basis.45	basis.45	ADP
ftr-464	290	28	the	the	DET
ftr-464	290	29	ira	ira	PROPN
ftr-464	290	30	itself	itself	PRON
ftr-464	290	31	is	be	AUX
ftr-464	290	32	exempt	exempt	ADJ
ftr-464	290	33	from	from	ADP
ftr-464	290	34	tax	tax	NOUN
ftr-464	290	35	.	.	PUNCT
ftr-464	290	36	'	'	PUNCT
ftr-464	291	1	no	no	DET
ftr-464	291	2	tax	tax	NOUN
ftr-464	291	3	is	be	AUX
ftr-464	291	4	imposed	impose	VERB
ftr-464	291	5	on	on	ADP
ftr-464	291	6	the	the	DET
ftr-464	291	7	employee	employee	NOUN
ftr-464	291	8	until	until	SCONJ
ftr-464	291	9	distributions	distribution	NOUN
ftr-464	291	10	are	be	AUX
ftr-464	291	11	made	make	VERB
ftr-464	291	12	from	from	ADP
ftr-464	291	13	the	the	DET
ftr-464	291	14	account.47	account.47	PROPN
ftr-464	291	15	b.	b.	PROPN
ftr-464	291	16	rationale	rationale	PROPN
ftr-464	291	17	for	for	ADP
ftr-464	291	18	u.s	u.s	PROPN
ftr-464	291	19	.	.	PROPN
ftr-464	291	20	tax	tax	NOUN
ftr-464	291	21	treatment	treatment	NOUN
ftr-464	291	22	of	of	ADP
ftr-464	291	23	qualified	qualified	ADJ
ftr-464	291	24	retirement	retirement	NOUN
ftr-464	291	25	plans48	plans48	NOUN
ftr-464	291	26	the	the	DET
ftr-464	291	27	tax	tax	NOUN
ftr-464	291	28	treatment	treatment	NOUN
ftr-464	291	29	that	that	PRON
ftr-464	291	30	the	the	DET
ftr-464	291	31	u.s	u.s	PROPN
ftr-464	291	32	.	.	PROPN
ftr-464	291	33	accords	accord	NOUN
ftr-464	291	34	to	to	ADP
ftr-464	291	35	current	current	ADJ
ftr-464	291	36	compensation	compensation	NOUN
ftr-464	291	37	invested	invest	VERB
ftr-464	291	38	by	by	ADP
ftr-464	291	39	an	an	DET
ftr-464	291	40	employee	employee	NOUN
ftr-464	291	41	in	in	ADP
ftr-464	291	42	a	a	DET
ftr-464	291	43	bank	bank	NOUN
ftr-464	291	44	account	account	NOUN
ftr-464	291	45	is	be	AUX
ftr-464	291	46	in	in	ADP
ftr-464	291	47	accord	accord	NOUN
ftr-464	291	48	with	with	ADP
ftr-464	291	49	the	the	DET
ftr-464	291	50	norm	norm	NOUN
ftr-464	291	51	of	of	ADP
ftr-464	291	52	a	a	DET
ftr-464	291	53	comprehensive	comprehensive	ADJ
ftr-464	291	54	income	income	NOUN
ftr-464	291	55	tax	tax	NOUN
ftr-464	291	56	,	,	PUNCT
ftr-464	291	57	with	with	ADP
ftr-464	291	58	a	a	DET
ftr-464	291	59	base	base	NOUN
ftr-464	291	60	including	include	VERB
ftr-464	291	61	both	both	CCONJ
ftr-464	291	62	consumption	consumption	NOUN
ftr-464	291	63	and	and	CCONJ
ftr-464	291	64	savings	saving	NOUN
ftr-464	291	65	.	.	PUNCT
ftr-464	292	1	49	49	NUM
ftr-464	292	2	as	as	SCONJ
ftr-464	292	3	discussed	discuss	VERB
ftr-464	292	4	above	above	ADV
ftr-464	292	5	,	,	PUNCT
ftr-464	292	6	the	the	DET
ftr-464	292	7	overall	overall	ADJ
ftr-464	292	8	tax	tax	NOUN
ftr-464	292	9	treatment	treatment	NOUN
ftr-464	292	10	to	to	ADP
ftr-464	292	11	the	the	DET
ftr-464	292	12	employer	employer	NOUN
ftr-464	292	13	and	and	CCONJ
ftr-464	292	14	employee	employee	NOUN
ftr-464	292	15	of	of	ADP
ftr-464	292	16	unfunded	unfunded	ADJ
ftr-464	292	17	deferred	defer	VERB
ftr-464	292	18	compensation	compensation	NOUN
ftr-464	292	19	is	be	AUX
ftr-464	292	20	comparable	comparable	ADJ
ftr-464	292	21	except	except	SCONJ
ftr-464	292	22	to	to	ADP
ftr-464	292	23	the	the	DET
ftr-464	292	24	extent	extent	NOUN
ftr-464	292	25	of	of	ADP
ftr-464	292	26	variation	variation	NOUN
ftr-464	292	27	between	between	ADP
ftr-464	292	28	the	the	DET
ftr-464	292	29	employer	employer	NOUN
ftr-464	292	30	and	and	CCONJ
ftr-464	292	31	employee	employee	NOUN
ftr-464	292	32	's	's	PART
ftr-464	292	33	tax	tax	NOUN
ftr-464	292	34	rate	rate	NOUN
ftr-464	292	35	and	and	CCONJ
ftr-464	292	36	any	any	DET
ftr-464	292	37	decline	decline	NOUN
ftr-464	292	38	in	in	ADP
ftr-464	292	39	the	the	DET
ftr-464	292	40	employee	employee	NOUN
ftr-464	292	41	's	's	PART
ftr-464	292	42	tax	tax	NOUN
ftr-464	292	43	rate	rate	NOUN
ftr-464	292	44	at	at	ADP
ftr-464	292	45	retirement.50	retirement.50	PROPN
ftr-464	292	46	by	by	ADP
ftr-464	292	47	contrast	contrast	NOUN
ftr-464	292	48	,	,	PUNCT
ftr-464	292	49	the	the	DET
ftr-464	292	50	tax	tax	NOUN
ftr-464	292	51	treatment	treatment	NOUN
ftr-464	292	52	that	that	PRON
ftr-464	292	53	the	the	DET
ftr-464	292	54	u.s	u.s	PROPN
ftr-464	292	55	.	.	PROPN
ftr-464	292	56	accords	accord	NOUN
ftr-464	292	57	to	to	ADP
ftr-464	292	58	qualified	qualified	ADJ
ftr-464	292	59	pension	pension	NOUN
ftr-464	292	60	plans	plan	NOUN
ftr-464	292	61	and	and	CCONJ
ftr-464	292	62	ira	ira	PROPN
ftr-464	292	63	accounts	account	NOUN
ftr-464	292	64	(	(	PUNCT
ftr-464	292	65	holding	hold	VERB
ftr-464	292	66	deductible	deductible	ADJ
ftr-464	292	67	contributions	contribution	NOUN
ftr-464	292	68	)	)	PUNCT
ftr-464	292	69	is	be	AUX
ftr-464	292	70	in	in	ADP
ftr-464	292	71	accord	accord	NOUN
ftr-464	292	72	with	with	ADP
ftr-464	292	73	the	the	DET
ftr-464	292	74	norm	norm	NOUN
ftr-464	292	75	of	of	ADP
ftr-464	292	76	a	a	DET
ftr-464	292	77	cash	cash	NOUN
ftr-464	292	78	flow	flow	NOUN
ftr-464	292	79	tax	tax	NOUN
ftr-464	292	80	,	,	PUNCT
ftr-464	292	81	in	in	ADP
ftr-464	292	82	which	which	PRON
ftr-464	292	83	the	the	DET
ftr-464	292	84	tax	tax	NOUN
ftr-464	292	85	base	base	NOUN
ftr-464	292	86	is	be	AUX
ftr-464	292	87	limited	limit	VERB
ftr-464	292	88	to	to	ADP
ftr-464	292	89	consumption.5	consumption.5	ADP
ftr-464	292	90	many	many	ADJ
ftr-464	292	91	commentators	commentator	NOUN
ftr-464	292	92	view	view	VERB
ftr-464	292	93	this	this	DET
ftr-464	292	94	favorable	favorable	ADJ
ftr-464	292	95	treatment	treatment	NOUN
ftr-464	292	96	of	of	ADP
ftr-464	292	97	qualified	qualified	ADJ
ftr-464	292	98	pension	pension	NOUN
ftr-464	292	99	plans	plan	NOUN
ftr-464	292	100	as	as	ADP
ftr-464	292	101	justifiable	justifiable	ADJ
ftr-464	292	102	under	under	ADP
ftr-464	292	103	an	an	DET
ftr-464	292	104	income	income	NOUN
ftr-464	292	105	tax	tax	NOUN
ftr-464	292	106	only	only	ADV
ftr-464	292	107	as	as	ADP
ftr-464	292	108	a	a	DET
ftr-464	292	109	tax	tax	NOUN
ftr-464	292	110	incentive	incentive	NOUN
ftr-464	292	111	to	to	PART
ftr-464	292	112	encourage	encourage	VERB
ftr-464	292	113	workers	worker	NOUN
ftr-464	292	114	to	to	PART
ftr-464	292	115	save	save	VERB
ftr-464	292	116	for	for	ADP
ftr-464	292	117	retirement52	retirement52	NOUN
ftr-464	292	118	so	so	SCONJ
ftr-464	292	119	as	as	SCONJ
ftr-464	292	120	to	to	PART
ftr-464	292	121	reduce	reduce	VERB
ftr-464	292	122	the	the	DET
ftr-464	292	123	need	need	NOUN
ftr-464	292	124	for	for	ADP
ftr-464	292	125	45	45	NUM
ftr-464	292	126	.	.	PUNCT
ftr-464	293	1	see	see	VERB
ftr-464	293	2	irc	irc	PROPN
ftr-464	293	3	§	§	PROPN
ftr-464	293	4	219(a	219(a	PROPN
ftr-464	293	5	)	)	PUNCT
ftr-464	293	6	,	,	PUNCT
ftr-464	293	7	(	(	PUNCT
ftr-464	293	8	b	b	NOUN
ftr-464	293	9	)	)	PUNCT
ftr-464	293	10	,	,	PUNCT
ftr-464	293	11	(	(	PUNCT
ftr-464	293	12	g	g	NOUN
ftr-464	293	13	)	)	PUNCT
ftr-464	293	14	;	;	PUNCT
ftr-464	293	15	bittker	bittker	NOUN
ftr-464	293	16	&	&	CCONJ
ftr-464	293	17	lokken	lokken	PROPN
ftr-464	293	18	,	,	PUNCT
ftr-464	293	19	supra	supra	PROPN
ftr-464	293	20	note	note	PROPN
ftr-464	293	21	7	7	NUM
ftr-464	293	22	,	,	PUNCT
ftr-464	293	23	62.3.2	62.3.2	NUM
ftr-464	293	24	.	.	PUNCT
ftr-464	294	1	46	46	NUM
ftr-464	294	2	.	.	PUNCT
ftr-464	294	3	see	see	VERB
ftr-464	294	4	irc	irc	PROPN
ftr-464	294	5	§	§	PROPN
ftr-464	294	6	408(e)(1	408(e)(1	PROPN
ftr-464	294	7	)	)	PUNCT
ftr-464	294	8	.	.	PUNCT
ftr-464	295	1	47	47	NUM
ftr-464	295	2	.	.	PUNCT
ftr-464	296	1	see	see	VERB
ftr-464	296	2	irc	irc	PROPN
ftr-464	296	3	§	§	PROPN
ftr-464	296	4	408(d)(1	408(d)(1	PROPN
ftr-464	296	5	)	)	PUNCT
ftr-464	296	6	;	;	PUNCT
ftr-464	296	7	bittker	bittker	NOUN
ftr-464	296	8	&	&	CCONJ
ftr-464	296	9	lokken	lokken	PROPN
ftr-464	296	10	,	,	PUNCT
ftr-464	296	11	supra	supra	PROPN
ftr-464	296	12	note	note	PROPN
ftr-464	296	13	7	7	NUM
ftr-464	296	14	,	,	PUNCT
ftr-464	296	15	%	%	NOUN
ftr-464	296	16	62.3.4	62.3.4	NOUN
ftr-464	296	17	.	.	PUNCT
ftr-464	297	1	48	48	NUM
ftr-464	297	2	.	.	PUNCT
ftr-464	298	1	see	see	VERB
ftr-464	298	2	generally	generally	ADV
ftr-464	298	3	edward	edward	PROPN
ftr-464	298	4	a.	a.	PROPN
ftr-464	298	5	zelinsky	zelinsky	PROPN
ftr-464	298	6	,	,	PUNCT
ftr-464	298	7	tax	tax	NOUN
ftr-464	298	8	policy	policy	NOUN
ftr-464	298	9	v.	v.	ADP
ftr-464	298	10	revenue	revenue	NOUN
ftr-464	298	11	policy	policy	NOUN
ftr-464	298	12	:	:	PUNCT
ftr-464	298	13	qualified	qualified	ADJ
ftr-464	298	14	plans	plan	NOUN
ftr-464	298	15	,	,	PUNCT
ftr-464	298	16	tax	tax	NOUN
ftr-464	298	17	expenditures	expenditure	NOUN
ftr-464	298	18	,	,	PUNCT
ftr-464	298	19	and	and	CCONJ
ftr-464	298	20	the	the	DET
ftr-464	298	21	flat	flat	ADJ
ftr-464	298	22	,	,	PUNCT
ftr-464	298	23	plan	plan	NOUN
ftr-464	298	24	level	level	NOUN
ftr-464	298	25	tax	tax	NOUN
ftr-464	298	26	,	,	PUNCT
ftr-464	298	27	13	13	NUM
ftr-464	298	28	va	va	NOUN
ftr-464	298	29	.	.	PUNCT
ftr-464	299	1	tax	tax	PROPN
ftr-464	299	2	rev	rev	PROPN
ftr-464	299	3	.	.	PROPN
ftr-464	299	4	591	591	NUM
ftr-464	299	5	(	(	PUNCT
ftr-464	299	6	1994	1994	NUM
ftr-464	299	7	)	)	PUNCT
ftr-464	300	1	[	[	X
ftr-464	300	2	hereinafter	hereinafter	NOUN
ftr-464	300	3	zelinsky	zelinsky	NOUN
ftr-464	300	4	,	,	PUNCT
ftr-464	300	5	flat	flat	ADJ
ftr-464	300	6	,	,	PUNCT
ftr-464	300	7	plan	plan	NOUN
ftr-464	300	8	level	level	NOUN
ftr-464	300	9	tax	tax	NOUN
ftr-464	300	10	]	]	X
ftr-464	300	11	;	;	PUNCT
ftr-464	300	12	halperin	halperin	PROPN
ftr-464	300	13	,	,	PUNCT
ftr-464	300	14	supra	supra	PROPN
ftr-464	300	15	note	note	PROPN
ftr-464	300	16	8	8	NUM
ftr-464	300	17	;	;	PUNCT
ftr-464	300	18	general	general	ADJ
ftr-464	300	19	accounting	accounting	NOUN
ftr-464	300	20	office	office	NOUN
ftr-464	300	21	,	,	PUNCT
ftr-464	300	22	tax	tax	NOUN
ftr-464	300	23	policy	policy	NOUN
ftr-464	300	24	:	:	PUNCT
ftr-464	300	25	effects	effect	NOUN
ftr-464	300	26	of	of	ADP
ftr-464	300	27	changing	change	VERB
ftr-464	300	28	the	the	DET
ftr-464	300	29	tax	tax	NOUN
ftr-464	300	30	treatment	treatment	NOUN
ftr-464	300	31	of	of	ADP
ftr-464	300	32	fringe	fringe	NOUN
ftr-464	300	33	benefits	benefit	NOUN
ftr-464	300	34	,	,	PUNCT
ftr-464	300	35	reprinted	reprint	VERB
ftr-464	300	36	in	in	ADP
ftr-464	300	37	92	92	NUM
ftr-464	300	38	tnt	tnt	NOUN
ftr-464	300	39	76	76	NUM
ftr-464	300	40	-	-	SYM
ftr-464	300	41	16	16	NUM
ftr-464	300	42	(	(	PUNCT
ftr-464	300	43	apr	apr	NOUN
ftr-464	300	44	.	.	PROPN
ftr-464	300	45	7	7	NUM
ftr-464	300	46	,	,	PUNCT
ftr-464	300	47	1992	1992	NUM
ftr-464	300	48	)	)	PUNCT
ftr-464	300	49	(	(	PUNCT
ftr-464	300	50	lexis	lexis	X
ftr-464	300	51	,	,	PUNCT
ftr-464	300	52	fedtax	fedtax	NOUN
ftr-464	300	53	library	library	NOUN
ftr-464	300	54	,	,	PUNCT
ftr-464	300	55	tnt	tnt	NOUN
ftr-464	300	56	file	file	NOUN
ftr-464	300	57	)	)	PUNCT
ftr-464	301	1	[	[	X
ftr-464	301	2	hereinafter	hereinafter	NOUN
ftr-464	301	3	gao	gao	PROPN
ftr-464	301	4	report	report	PROPN
ftr-464	301	5	]	]	X
ftr-464	301	6	;	;	PUNCT
ftr-464	301	7	norman	norman	PROPN
ftr-464	301	8	p.	p.	PROPN
ftr-464	301	9	stein	stein	PROPN
ftr-464	301	10	,	,	PUNCT
ftr-464	301	11	qualified	qualified	ADJ
ftr-464	301	12	plans	plan	NOUN
ftr-464	301	13	and	and	CCONJ
ftr-464	301	14	tax	tax	NOUN
ftr-464	301	15	expenditures	expenditure	NOUN
ftr-464	301	16	:	:	PUNCT
ftr-464	301	17	a	a	DET
ftr-464	301	18	reply	reply	NOUN
ftr-464	301	19	to	to	ADP
ftr-464	301	20	professor	professor	NOUN
ftr-464	301	21	zelinsky	zelinsky	NOUN
ftr-464	301	22	,	,	PUNCT
ftr-464	301	23	9	9	NUM
ftr-464	301	24	am	am	NOUN
ftr-464	301	25	.	.	PUNCT
ftr-464	302	1	j.	j.	PROPN
ftr-464	302	2	tax	tax	PROPN
ftr-464	302	3	pol'y	pol'y	NOUN
ftr-464	302	4	225	225	NUM
ftr-464	302	5	(	(	PUNCT
ftr-464	302	6	1991	1991	NUM
ftr-464	302	7	)	)	PUNCT
ftr-464	303	1	[	[	X
ftr-464	303	2	hereinafter	hereinafter	NOUN
ftr-464	303	3	stein	stein	PROPN
ftr-464	303	4	]	]	PUNCT
ftr-464	303	5	;	;	PUNCT
ftr-464	303	6	edward	edward	PROPN
ftr-464	303	7	a.	a.	PROPN
ftr-464	303	8	zelinsky	zelinsky	PROPN
ftr-464	303	9	,	,	PUNCT
ftr-464	303	10	qualified	qualified	ADJ
ftr-464	303	11	plans	plan	NOUN
ftr-464	303	12	and	and	CCONJ
ftr-464	303	13	identifying	identify	VERB
ftr-464	303	14	tax	tax	NOUN
ftr-464	303	15	expenditures	expenditure	NOUN
ftr-464	303	16	:	:	PUNCT
ftr-464	303	17	a	a	DET
ftr-464	303	18	rejoinder	rejoinder	NOUN
ftr-464	303	19	to	to	ADP
ftr-464	303	20	professor	professor	PROPN
ftr-464	303	21	stein	stein	PROPN
ftr-464	303	22	,	,	PUNCT
ftr-464	303	23	9	9	NUM
ftr-464	303	24	am	am	NOUN
ftr-464	303	25	.	.	PUNCT
ftr-464	304	1	j.	j.	PROPN
ftr-464	304	2	tax	tax	PROPN
ftr-464	304	3	pol'y	pol'y	NOUN
ftr-464	304	4	257	257	NUM
ftr-464	304	5	(	(	PUNCT
ftr-464	304	6	1991	1991	NUM
ftr-464	304	7	)	)	PUNCT
ftr-464	305	1	[	[	X
ftr-464	305	2	hereinafter	hereinafter	NOUN
ftr-464	305	3	zelinsky	zelinsky	NOUN
ftr-464	305	4	,	,	PUNCT
ftr-464	305	5	rejoinder	rejoinder	NOUN
ftr-464	305	6	]	]	PUNCT
ftr-464	305	7	;	;	PUNCT
ftr-464	305	8	joseph	joseph	PROPN
ftr-464	305	9	bankman	bankman	PROPN
ftr-464	305	10	,	,	PUNCT
ftr-464	305	11	tax	tax	NOUN
ftr-464	305	12	policy	policy	NOUN
ftr-464	305	13	and	and	CCONJ
ftr-464	305	14	retirement	retirement	NOUN
ftr-464	305	15	income	income	NOUN
ftr-464	305	16	:	:	PUNCT
ftr-464	305	17	are	be	AUX
ftr-464	305	18	pension	pension	NOUN
ftr-464	305	19	plan	plan	NOUN
ftr-464	305	20	anti	anti	ADJ
ftr-464	305	21	-	-	ADJ
ftr-464	305	22	discrimination	discrimination	ADJ
ftr-464	305	23	provisions	provision	NOUN
ftr-464	305	24	desirable	desirable	ADJ
ftr-464	305	25	,	,	PUNCT
ftr-464	305	26	55	55	NUM
ftr-464	305	27	u.	u.	NOUN
ftr-464	305	28	chi	chi	PROPN
ftr-464	305	29	.	.	PUNCT
ftr-464	306	1	l.	l.	PROPN
ftr-464	306	2	rev	rev	PROPN
ftr-464	306	3	.	.	PROPN
ftr-464	307	1	790	790	NUM
ftr-464	307	2	(	(	PUNCT
ftr-464	307	3	1988	1988	NUM
ftr-464	307	4	)	)	PUNCT
ftr-464	307	5	;	;	PUNCT
ftr-464	307	6	edward	edward	PROPN
ftr-464	307	7	a.	a.	PROPN
ftr-464	307	8	zelinsky	zelinsky	PROPN
ftr-464	307	9	,	,	PUNCT
ftr-464	307	10	the	the	DET
ftr-464	307	11	tax	tax	NOUN
ftr-464	307	12	treatment	treatment	NOUN
ftr-464	307	13	of	of	ADP
ftr-464	307	14	qualified	qualified	ADJ
ftr-464	307	15	plans	plan	NOUN
ftr-464	307	16	:	:	PUNCT
ftr-464	307	17	a	a	DET
ftr-464	307	18	classic	classic	ADJ
ftr-464	307	19	defense	defense	NOUN
ftr-464	307	20	of	of	ADP
ftr-464	307	21	the	the	DET
ftr-464	307	22	status	status	NOUN
ftr-464	307	23	quo	quo	NOUN
ftr-464	307	24	,	,	PUNCT
ftr-464	307	25	66	66	NUM
ftr-464	307	26	n.c	n.c	PROPN
ftr-464	307	27	.	.	PROPN
ftr-464	307	28	l.	l.	PROPN
ftr-464	307	29	rev	rev	PROPN
ftr-464	307	30	.	.	PROPN
ftr-464	307	31	315	315	NUM
ftr-464	307	32	(	(	PUNCT
ftr-464	307	33	1988	1988	NUM
ftr-464	307	34	)	)	PUNCT
ftr-464	308	1	[	[	X
ftr-464	308	2	hereinafter	hereinafter	NOUN
ftr-464	308	3	zelinsky	zelinsky	NOUN
ftr-464	308	4	,	,	PUNCT
ftr-464	308	5	status	status	NOUN
ftr-464	308	6	quo	quo	NOUN
ftr-464	308	7	]	]	PUNCT
ftr-464	308	8	;	;	PUNCT
ftr-464	308	9	nancy	nancy	PROPN
ftr-464	308	10	j.	j.	PROPN
ftr-464	308	11	altman	altman	PROPN
ftr-464	308	12	,	,	PUNCT
ftr-464	308	13	the	the	DET
ftr-464	308	14	reconciliation	reconciliation	NOUN
ftr-464	308	15	of	of	ADP
ftr-464	308	16	retirement	retirement	NOUN
ftr-464	308	17	security	security	NOUN
ftr-464	308	18	and	and	CCONJ
ftr-464	308	19	tax	tax	NOUN
ftr-464	308	20	policies	policy	NOUN
ftr-464	308	21	:	:	PUNCT
ftr-464	308	22	a	a	DET
ftr-464	308	23	response	response	NOUN
ftr-464	308	24	to	to	ADP
ftr-464	308	25	professor	professor	NOUN
ftr-464	308	26	graetz	graetz	NOUN
ftr-464	308	27	,	,	PUNCT
ftr-464	308	28	136	136	NUM
ftr-464	308	29	u.	u.	NOUN
ftr-464	308	30	pa	pa	PROPN
ftr-464	308	31	.	.	PUNCT
ftr-464	308	32	l.	l.	PROPN
ftr-464	308	33	rev	rev	PROPN
ftr-464	308	34	.	.	PROPN
ftr-464	308	35	1419	1419	NUM
ftr-464	308	36	(	(	PUNCT
ftr-464	308	37	1988	1988	NUM
ftr-464	308	38	)	)	PUNCT
ftr-464	308	39	;	;	PUNCT
ftr-464	308	40	michael	michael	PROPN
ftr-464	308	41	j.	j.	PROPN
ftr-464	308	42	graetz	graetz	PROPN
ftr-464	308	43	,	,	PUNCT
ftr-464	308	44	the	the	DET
ftr-464	308	45	troubled	troubled	ADJ
ftr-464	308	46	marriage	marriage	NOUN
ftr-464	308	47	of	of	ADP
ftr-464	308	48	retirement	retirement	NOUN
ftr-464	308	49	security	security	NOUN
ftr-464	308	50	and	and	CCONJ
ftr-464	308	51	tax	tax	NOUN
ftr-464	308	52	policies	policy	NOUN
ftr-464	308	53	,	,	PUNCT
ftr-464	308	54	135	135	NUM
ftr-464	308	55	u.	u.	PROPN
ftr-464	308	56	pa	pa	PROPN
ftr-464	308	57	.	.	PUNCT
ftr-464	308	58	l.	l.	PROPN
ftr-464	308	59	rev	rev	PROPN
ftr-464	308	60	.	.	PROPN
ftr-464	308	61	851	851	NUM
ftr-464	308	62	(	(	PUNCT
ftr-464	308	63	1987	1987	NUM
ftr-464	308	64	)	)	PUNCT
ftr-464	308	65	.	.	PUNCT
ftr-464	309	1	49	49	NUM
ftr-464	309	2	.	.	PUNCT
ftr-464	310	1	see	see	VERB
ftr-464	310	2	supra	supra	PROPN
ftr-464	310	3	notes	note	VERB
ftr-464	310	4	3	3	NUM
ftr-464	310	5	-	-	SYM
ftr-464	310	6	4	4	NUM
ftr-464	310	7	and	and	CCONJ
ftr-464	310	8	accompanying	accompany	VERB
ftr-464	310	9	text	text	NOUN
ftr-464	310	10	.	.	PUNCT
ftr-464	311	1	50	50	NUM
ftr-464	311	2	.	.	PUNCT
ftr-464	312	1	see	see	VERB
ftr-464	312	2	supra	supra	PROPN
ftr-464	312	3	note	note	PROPN
ftr-464	312	4	12	12	NUM
ftr-464	312	5	and	and	CCONJ
ftr-464	312	6	accompanying	accompany	VERB
ftr-464	312	7	text	text	NOUN
ftr-464	312	8	.	.	PUNCT
ftr-464	313	1	51	51	NUM
ftr-464	313	2	.	.	PUNCT
ftr-464	314	1	see	see	VERB
ftr-464	314	2	bradford	bradford	NOUN
ftr-464	314	3	,	,	PUNCT
ftr-464	314	4	supra	supra	PROPN
ftr-464	314	5	note	note	PROPN
ftr-464	314	6	4	4	NUM
ftr-464	314	7	,	,	PUNCT
ftr-464	314	8	at	at	ADP
ftr-464	314	9	54	54	NUM
ftr-464	314	10	,	,	PUNCT
ftr-464	314	11	118	118	NUM
ftr-464	314	12	;	;	PUNCT
ftr-464	314	13	dilnot	dilnot	ADJ
ftr-464	314	14	,	,	PUNCT
ftr-464	314	15	supra	supra	PROPN
ftr-464	314	16	note	note	NOUN
ftr-464	314	17	3	3	NUM
ftr-464	314	18	,	,	PUNCT
ftr-464	314	19	at	at	ADP
ftr-464	314	20	220	220	NUM
ftr-464	314	21	.	.	PUNCT
ftr-464	315	1	for	for	ADP
ftr-464	315	2	discussion	discussion	NOUN
ftr-464	315	3	of	of	ADP
ftr-464	315	4	the	the	DET
ftr-464	315	5	possible	possible	ADJ
ftr-464	315	6	effects	effect	NOUN
ftr-464	315	7	on	on	ADP
ftr-464	315	8	pension	pension	NOUN
ftr-464	315	9	savings	saving	NOUN
ftr-464	315	10	if	if	SCONJ
ftr-464	315	11	the	the	DET
ftr-464	315	12	current	current	ADJ
ftr-464	315	13	income	income	NOUN
ftr-464	315	14	tax	tax	NOUN
ftr-464	315	15	is	be	AUX
ftr-464	315	16	replaced	replace	VERB
ftr-464	315	17	with	with	ADP
ftr-464	315	18	a	a	DET
ftr-464	315	19	form	form	NOUN
ftr-464	315	20	of	of	ADP
ftr-464	315	21	consumption	consumption	NOUN
ftr-464	315	22	tax	tax	NOUN
ftr-464	315	23	,	,	PUNCT
ftr-464	315	24	see	see	VERB
ftr-464	315	25	gene	gene	NOUN
ftr-464	315	26	steuerle	steuerle	NOUN
ftr-464	315	27	,	,	PUNCT
ftr-464	315	28	tax	tax	NOUN
ftr-464	315	29	reform	reform	NOUN
ftr-464	315	30	and	and	CCONJ
ftr-464	315	31	private	private	ADJ
ftr-464	315	32	pensions	pension	NOUN
ftr-464	315	33	(	(	PUNCT
ftr-464	315	34	pts	pts	NOUN
ftr-464	315	35	.	.	PROPN
ftr-464	315	36	1	1	NUM
ftr-464	315	37	&	&	CCONJ
ftr-464	315	38	2	2	NUM
ftr-464	315	39	)	)	PUNCT
ftr-464	315	40	,	,	PUNCT
ftr-464	315	41	70	70	NUM
ftr-464	315	42	tax	tax	NOUN
ftr-464	315	43	notes	note	NOUN
ftr-464	315	44	1693	1693	NUM
ftr-464	315	45	(	(	PUNCT
ftr-464	315	46	mar	mar	PROPN
ftr-464	315	47	.	.	PROPN
ftr-464	315	48	18	18	NUM
ftr-464	315	49	,	,	PUNCT
ftr-464	315	50	1996	1996	NUM
ftr-464	315	51	)	)	PUNCT
ftr-464	315	52	,	,	PUNCT
ftr-464	315	53	70	70	NUM
ftr-464	315	54	tax	tax	NOUN
ftr-464	315	55	notes	note	NOUN
ftr-464	315	56	1831	1831	NUM
ftr-464	315	57	(	(	PUNCT
ftr-464	315	58	mar	mar	PROPN
ftr-464	315	59	.	.	PROPN
ftr-464	315	60	25	25	NUM
ftr-464	315	61	,	,	PUNCT
ftr-464	315	62	1996	1996	NUM
ftr-464	315	63	)	)	PUNCT
ftr-464	315	64	;	;	PUNCT
ftr-464	315	65	engen	engen	PROPN
ftr-464	315	66	&	&	CCONJ
ftr-464	315	67	gale	gale	PROPN
ftr-464	315	68	,	,	PUNCT
ftr-464	315	69	supra	supra	PROPN
ftr-464	315	70	note	note	PROPN
ftr-464	315	71	18	18	NUM
ftr-464	315	72	.	.	NOUN
ftr-464	315	73	52	52	NUM
ftr-464	315	74	.	.	PUNCT
ftr-464	316	1	see	see	VERB
ftr-464	316	2	,	,	PUNCT
ftr-464	316	3	e.g.	e.g.	ADV
ftr-464	316	4	,	,	PUNCT
ftr-464	316	5	gao	gao	PROPN
ftr-464	316	6	report	report	PROPN
ftr-464	316	7	,	,	PUNCT
ftr-464	316	8	supra	supra	PROPN
ftr-464	316	9	note	note	NOUN
ftr-464	316	10	48	48	NUM
ftr-464	316	11	,	,	PUNCT
ftr-464	316	12	ch	ch	NOUN
ftr-464	316	13	.	.	NOUN
ftr-464	316	14	2	2	NUM
ftr-464	316	15	(	(	PUNCT
ftr-464	316	16	stating	state	VERB
ftr-464	316	17	that	that	SCONJ
ftr-464	316	18	"	"	PUNCT
ftr-464	316	19	congress	congress	PROPN
ftr-464	316	20	uses	use	VERB
ftr-464	316	21	tax	tax	NOUN
ftr-464	316	22	preferences	preference	NOUN
ftr-464	316	23	to	to	PART
ftr-464	316	24	encourage	encourage	VERB
ftr-464	316	25	employers	employer	NOUN
ftr-464	316	26	to	to	PART
ftr-464	316	27	sponsor	sponsor	VERB
ftr-464	316	28	pension	pension	NOUN
ftr-464	316	29	plans	plan	NOUN
ftr-464	316	30	and	and	CCONJ
ftr-464	316	31	employees	employee	NOUN
ftr-464	316	32	to	to	PART
ftr-464	316	33	provide	provide	VERB
ftr-464	316	34	savings	saving	NOUN
ftr-464	316	35	[	[	X
ftr-464	316	36	vol	vol	NOUN
ftr-464	316	37	.	.	PUNCT
ftr-464	317	1	3:6	3:6	NUM
ftr-464	318	1	u.s	u.s	PROPN
ftr-464	318	2	.	.	PROPN
ftr-464	318	3	income	income	NOUN
ftr-464	318	4	taxation	taxation	NOUN
ftr-464	318	5	of	of	ADP
ftr-464	318	6	cross	cross	ADJ
ftr-464	318	7	-	-	ADJ
ftr-464	318	8	border	border	ADJ
ftr-464	318	9	pensions	pension	NOUN
ftr-464	318	10	government	government	NOUN
ftr-464	318	11	to	to	PART
ftr-464	318	12	provide	provide	VERB
ftr-464	318	13	direct	direct	ADJ
ftr-464	318	14	support	support	NOUN
ftr-464	318	15	to	to	ADP
ftr-464	318	16	the	the	DET
ftr-464	318	17	elderly	elderly	ADJ
ftr-464	318	18	.	.	PUNCT
ftr-464	319	1	3	3	NUM
ftr-464	319	2	the	the	DET
ftr-464	319	3	favorable	favorable	ADJ
ftr-464	319	4	tax	tax	NOUN
ftr-464	319	5	treatment	treatment	NOUN
ftr-464	319	6	of	of	ADP
ftr-464	319	7	qualified	qualified	ADJ
ftr-464	319	8	plans	plan	NOUN
ftr-464	319	9	may	may	AUX
ftr-464	319	10	accomplish	accomplish	VERB
ftr-464	319	11	this	this	PRON
ftr-464	319	12	by	by	ADP
ftr-464	319	13	making	make	VERB
ftr-464	319	14	such	such	ADJ
ftr-464	319	15	plans	plan	NOUN
ftr-464	319	16	attractive	attractive	ADJ
ftr-464	319	17	to	to	ADP
ftr-464	319	18	relatively	relatively	ADV
ftr-464	319	19	well	well	ADV
ftr-464	319	20	-	-	PUNCT
ftr-464	319	21	compensated	compensate	VERB
ftr-464	319	22	employees	employee	NOUN
ftr-464	319	23	,	,	PUNCT
ftr-464	319	24	while	while	SCONJ
ftr-464	319	25	the	the	DET
ftr-464	319	26	nondiscrimination	nondiscrimination	NOUN
ftr-464	319	27	rules	rule	NOUN
ftr-464	319	28	insure	insure	VERB
ftr-464	319	29	that	that	SCONJ
ftr-464	319	30	the	the	DET
ftr-464	319	31	pension	pension	NOUN
ftr-464	319	32	benefits	benefit	NOUN
ftr-464	319	33	are	be	AUX
ftr-464	319	34	not	not	PART
ftr-464	319	35	limited	limit	VERB
ftr-464	319	36	to	to	ADP
ftr-464	319	37	such	such	ADJ
ftr-464	319	38	employees	employee	NOUN
ftr-464	319	39	.	.	PUNCT
ftr-464	320	1	4	4	NUM
ftr-464	320	2	the	the	DET
ftr-464	320	3	minimum	minimum	NOUN
ftr-464	320	4	vesting	vesting	NOUN
ftr-464	320	5	and	and	CCONJ
ftr-464	320	6	funding	funding	NOUN
ftr-464	320	7	requirements	requirement	NOUN
ftr-464	320	8	and	and	CCONJ
ftr-464	320	9	the	the	DET
ftr-464	320	10	fiduciary	fiduciary	ADJ
ftr-464	320	11	standards	standard	NOUN
ftr-464	320	12	applied	apply	VERB
ftr-464	320	13	to	to	ADP
ftr-464	320	14	qualified	qualified	ADJ
ftr-464	320	15	plans	plan	NOUN
ftr-464	320	16	insure	insure	VERB
ftr-464	320	17	that	that	SCONJ
ftr-464	320	18	a	a	DET
ftr-464	320	19	participant	participant	NOUN
ftr-464	320	20	will	will	AUX
ftr-464	320	21	in	in	ADP
ftr-464	320	22	fact	fact	NOUN
ftr-464	320	23	receive	receive	VERB
ftr-464	320	24	benefits	benefit	NOUN
ftr-464	320	25	.	.	PUNCT
ftr-464	320	26	"	"	PUNCT
ftr-464	321	1	the	the	DET
ftr-464	321	2	penalty	penalty	NOUN
ftr-464	321	3	for	for	ADP
ftr-464	321	4	premature	premature	ADJ
ftr-464	321	5	distributions	distribution	NOUN
ftr-464	321	6	assures	assure	NOUN
ftr-464	321	7	that	that	SCONJ
ftr-464	321	8	benefits	benefit	NOUN
ftr-464	321	9	will	will	AUX
ftr-464	321	10	not	not	PART
ftr-464	321	11	be	be	AUX
ftr-464	321	12	withdrawn	withdraw	VERB
ftr-464	321	13	before	before	ADP
ftr-464	321	14	retirement	retirement	NOUN
ftr-464	321	15	.	.	PUNCT
ftr-464	321	16	'	'	PUNCT
ftr-464	322	1	some	some	PRON
ftr-464	322	2	have	have	AUX
ftr-464	322	3	expressed	express	VERB
ftr-464	322	4	doubt	doubt	NOUN
ftr-464	322	5	that	that	SCONJ
ftr-464	322	6	these	these	DET
ftr-464	322	7	goals	goal	NOUN
ftr-464	322	8	are	be	AUX
ftr-464	322	9	effectively	effectively	ADV
ftr-464	322	10	achieved	achieve	VERB
ftr-464	322	11	,	,	PUNCT
ftr-464	322	12	either	either	CCONJ
ftr-464	322	13	because	because	SCONJ
ftr-464	322	14	the	the	DET
ftr-464	322	15	tax	tax	NOUN
ftr-464	322	16	advantage	advantage	NOUN
ftr-464	322	17	of	of	ADP
ftr-464	322	18	a	a	DET
ftr-464	322	19	qualified	qualified	ADJ
ftr-464	322	20	plan	plan	NOUN
ftr-464	322	21	over	over	ADP
ftr-464	322	22	a	a	DET
ftr-464	322	23	nonqualified	nonqualifie	VERB
ftr-464	322	24	plan	plan	NOUN
ftr-464	322	25	is	be	AUX
ftr-464	322	26	not	not	PART
ftr-464	322	27	sufficiently	sufficiently	ADV
ftr-464	322	28	large	large	ADJ
ftr-464	322	29	"	"	PUNCT
ftr-464	322	30	or	or	CCONJ
ftr-464	322	31	because	because	SCONJ
ftr-464	322	32	the	the	DET
ftr-464	322	33	nondiscrimination	nondiscrimination	NOUN
ftr-464	322	34	requirements	requirement	NOUN
ftr-464	322	35	are	be	AUX
ftr-464	322	36	not	not	PART
ftr-464	322	37	in	in	ADP
ftr-464	322	38	fact	fact	NOUN
ftr-464	322	39	well	well	ADV
ftr-464	322	40	-	-	PUNCT
ftr-464	322	41	tailored	tailor	VERB
ftr-464	322	42	to	to	ADP
ftr-464	322	43	insuring	insure	VERB
ftr-464	322	44	broad	broad	ADJ
ftr-464	322	45	coverage	coverage	NOUN
ftr-464	322	46	of	of	ADP
ftr-464	322	47	employees.58	employees.58	PROPN
ftr-464	322	48	and	and	CCONJ
ftr-464	322	49	some	some	PRON
ftr-464	322	50	have	have	AUX
ftr-464	322	51	proposed	propose	VERB
ftr-464	322	52	eliminating	eliminate	VERB
ftr-464	322	53	the	the	DET
ftr-464	322	54	tax	tax	NOUN
ftr-464	322	55	advantage	advantage	NOUN
ftr-464	322	56	by	by	ADP
ftr-464	322	57	imposing	impose	VERB
ftr-464	322	58	a	a	DET
ftr-464	322	59	flat	flat	ADJ
ftr-464	322	60	tax	tax	NOUN
ftr-464	322	61	(	(	PUNCT
ftr-464	322	62	designed	design	VERB
ftr-464	322	63	to	to	PART
ftr-464	322	64	approximate	approximate	VERB
ftr-464	322	65	the	the	DET
ftr-464	322	66	average	average	ADJ
ftr-464	322	67	tax	tax	NOUN
ftr-464	322	68	rate	rate	NOUN
ftr-464	322	69	of	of	ADP
ftr-464	322	70	participants	participant	NOUN
ftr-464	322	71	in	in	ADP
ftr-464	322	72	the	the	DET
ftr-464	322	73	plan	plan	NOUN
ftr-464	322	74	)	)	PUNCT
ftr-464	322	75	on	on	ADP
ftr-464	322	76	the	the	DET
ftr-464	322	77	earnings	earning	NOUN
ftr-464	322	78	of	of	ADP
ftr-464	322	79	qualified	qualified	ADJ
ftr-464	322	80	pension	pension	NOUN
ftr-464	322	81	trusts.59	trusts.59	PROPN
ftr-464	322	82	by	by	ADP
ftr-464	322	83	contrast	contrast	NOUN
ftr-464	322	84	,	,	PUNCT
ftr-464	322	85	professor	professor	NOUN
ftr-464	322	86	zelinsky	zelinsky	NOUN
ftr-464	322	87	has	have	AUX
ftr-464	322	88	argued	argue	VERB
ftr-464	322	89	that	that	SCONJ
ftr-464	322	90	the	the	DET
ftr-464	322	91	current	current	ADJ
ftr-464	322	92	treatment	treatment	NOUN
ftr-464	322	93	of	of	ADP
ftr-464	322	94	qualified	qualified	ADJ
ftr-464	322	95	retirement	retirement	NOUN
ftr-464	322	96	plans	plan	NOUN
ftr-464	322	97	should	should	AUX
ftr-464	322	98	not	not	PART
ftr-464	322	99	be	be	AUX
ftr-464	322	100	characterized	characterize	VERB
ftr-464	322	101	as	as	ADP
ftr-464	322	102	a	a	DET
ftr-464	322	103	"	"	PUNCT
ftr-464	322	104	tax	tax	NOUN
ftr-464	322	105	expendifor	expendifor	ADP
ftr-464	322	106	their	their	PRON
ftr-464	322	107	future	future	ADJ
ftr-464	322	108	retirement	retirement	NOUN
ftr-464	322	109	"	"	PUNCT
ftr-464	322	110	)	)	PUNCT
ftr-464	322	111	;	;	PUNCT
ftr-464	322	112	janet	janet	PROPN
ftr-464	322	113	g.	g.	PROPN
ftr-464	322	114	stotsky	stotsky	PROPN
ftr-464	322	115	&	&	CCONJ
ftr-464	322	116	emil	emil	PROPN
ftr-464	322	117	m.	m.	PROPN
ftr-464	322	118	sunley	sunley	PROPN
ftr-464	322	119	,	,	PUNCT
ftr-464	322	120	the	the	DET
ftr-464	322	121	tax	tax	NOUN
ftr-464	322	122	system	system	NOUN
ftr-464	322	123	of	of	ADP
ftr-464	322	124	the	the	DET
ftr-464	322	125	united	united	PROPN
ftr-464	322	126	states	states	PROPN
ftr-464	322	127	,	,	PUNCT
ftr-464	322	128	9	9	NUM
ftr-464	322	129	tax	tax	NOUN
ftr-464	322	130	notes	note	NOUN
ftr-464	322	131	int'l	int'l	ADP
ftr-464	322	132	1755	1755	NUM
ftr-464	322	133	,	,	PUNCT
ftr-464	322	134	1765	1765	NUM
ftr-464	322	135	(	(	PUNCT
ftr-464	322	136	dec	dec	PROPN
ftr-464	322	137	.	.	PROPN
ftr-464	322	138	5	5	NUM
ftr-464	322	139	,	,	PUNCT
ftr-464	322	140	1994	1994	NUM
ftr-464	322	141	)	)	PUNCT
ftr-464	322	142	(	(	PUNCT
ftr-464	322	143	noting	note	VERB
ftr-464	322	144	that	that	SCONJ
ftr-464	322	145	"	"	PUNCT
ftr-464	322	146	[	[	X
ftr-464	322	147	tihere	tihere	PRON
ftr-464	322	148	are	be	AUX
ftr-464	322	149	various	various	ADJ
ftr-464	322	150	incentives	incentive	NOUN
ftr-464	322	151	in	in	ADP
ftr-464	322	152	the	the	DET
ftr-464	322	153	tax	tax	NOUN
ftr-464	322	154	code	code	NOUN
ftr-464	322	155	intended	intend	VERB
ftr-464	322	156	to	to	PART
ftr-464	322	157	increase	increase	VERB
ftr-464	322	158	retirement	retirement	NOUN
ftr-464	322	159	savings	saving	NOUN
ftr-464	322	160	.	.	PUNCT
ftr-464	323	1	"	"	PUNCT
ftr-464	323	2	)	)	PUNCT
ftr-464	323	3	.	.	PUNCT
ftr-464	324	1	53	53	NUM
ftr-464	324	2	.	.	X
ftr-464	325	1	see	see	VERB
ftr-464	325	2	,	,	PUNCT
ftr-464	325	3	e.g.	e.g.	ADV
ftr-464	325	4	,	,	PUNCT
ftr-464	325	5	gene	gene	NOUN
ftr-464	325	6	steuerle	steuerle	NOUN
ftr-464	325	7	,	,	PUNCT
ftr-464	325	8	tax	tax	NOUN
ftr-464	325	9	reform	reform	NOUN
ftr-464	325	10	and	and	CCONJ
ftr-464	325	11	private	private	ADJ
ftr-464	325	12	pensions	pension	NOUN
ftr-464	325	13	,	,	PUNCT
ftr-464	325	14	70	70	NUM
ftr-464	325	15	tax	tax	NOUN
ftr-464	325	16	notes	note	NOUN
ftr-464	325	17	1693	1693	NUM
ftr-464	325	18	,	,	PUNCT
ftr-464	325	19	1693	1693	NUM
ftr-464	325	20	(	(	PUNCT
ftr-464	325	21	mar	mar	PROPN
ftr-464	325	22	.	.	PROPN
ftr-464	325	23	18	18	NUM
ftr-464	325	24	,	,	PUNCT
ftr-464	325	25	1996	1996	NUM
ftr-464	325	26	)	)	PUNCT
ftr-464	325	27	(	(	PUNCT
ftr-464	325	28	noting	note	VERB
ftr-464	325	29	that	that	SCONJ
ftr-464	325	30	the	the	DET
ftr-464	325	31	penalty	penalty	NOUN
ftr-464	325	32	for	for	ADP
ftr-464	325	33	early	early	ADJ
ftr-464	325	34	pension	pension	NOUN
ftr-464	325	35	withdrawals	withdrawal	NOUN
ftr-464	325	36	"	"	PUNCT
ftr-464	325	37	might	might	AUX
ftr-464	325	38	also	also	ADV
ftr-464	325	39	be	be	AUX
ftr-464	325	40	viewed	view	VERB
ftr-464	325	41	as	as	ADP
ftr-464	325	42	[	[	X
ftr-464	325	43	the	the	DET
ftr-464	325	44	government	government	NOUN
ftr-464	325	45	's	's	PART
ftr-464	325	46	]	]	PUNCT
ftr-464	325	47	attempt	attempt	NOUN
ftr-464	325	48	to	to	PART
ftr-464	325	49	save	save	VERB
ftr-464	325	50	welfare	welfare	NOUN
ftr-464	325	51	or	or	CCONJ
ftr-464	325	52	transfer	transfer	VERB
ftr-464	325	53	payments	payment	NOUN
ftr-464	325	54	down	down	ADP
ftr-464	325	55	the	the	DET
ftr-464	325	56	road	road	NOUN
ftr-464	325	57	"	"	PUNCT
ftr-464	325	58	)	)	PUNCT
ftr-464	325	59	.	.	PUNCT
ftr-464	326	1	54	54	NUM
ftr-464	326	2	.	.	PUNCT
ftr-464	327	1	the	the	DET
ftr-464	327	2	reduction	reduction	NOUN
ftr-464	327	3	in	in	ADP
ftr-464	327	4	the	the	DET
ftr-464	327	5	overall	overall	ADJ
ftr-464	327	6	pre	pre	ADJ
ftr-464	327	7	-	-	ADJ
ftr-464	327	8	tax	tax	ADJ
ftr-464	327	9	compensation	compensation	NOUN
ftr-464	327	10	accepted	accept	VERB
ftr-464	327	11	by	by	ADP
ftr-464	327	12	the	the	DET
ftr-464	327	13	wellcompensated	wellcompensate	VERB
ftr-464	327	14	employees	employee	NOUN
ftr-464	327	15	,	,	PUNCT
ftr-464	327	16	as	as	ADP
ftr-464	327	17	a	a	DET
ftr-464	327	18	result	result	NOUN
ftr-464	327	19	of	of	ADP
ftr-464	327	20	the	the	DET
ftr-464	327	21	tax	tax	NOUN
ftr-464	327	22	benefits	benefit	NOUN
ftr-464	327	23	,	,	PUNCT
ftr-464	327	24	is	be	AUX
ftr-464	327	25	used	use	VERB
ftr-464	327	26	by	by	ADP
ftr-464	327	27	the	the	DET
ftr-464	327	28	employer	employer	NOUN
ftr-464	327	29	to	to	PART
ftr-464	327	30	partially	partially	ADV
ftr-464	327	31	fund	fund	VERB
ftr-464	327	32	an	an	DET
ftr-464	327	33	increase	increase	NOUN
ftr-464	327	34	in	in	ADP
ftr-464	327	35	overall	overall	ADJ
ftr-464	327	36	pre	pre	ADJ
ftr-464	327	37	-	-	ADJ
ftr-464	327	38	tax	tax	ADJ
ftr-464	327	39	compensation	compensation	NOUN
ftr-464	327	40	for	for	ADP
ftr-464	327	41	rank	rank	NOUN
ftr-464	327	42	-	-	PUNCT
ftr-464	327	43	and	and	CCONJ
ftr-464	327	44	-	-	PUNCT
ftr-464	327	45	file	file	NOUN
ftr-464	327	46	employees	employee	NOUN
ftr-464	327	47	,	,	PUNCT
ftr-464	327	48	who	who	PRON
ftr-464	327	49	would	would	AUX
ftr-464	327	50	not	not	PART
ftr-464	327	51	be	be	AUX
ftr-464	327	52	willing	willing	ADJ
ftr-464	327	53	to	to	PART
ftr-464	327	54	substitute	substitute	VERB
ftr-464	327	55	deferred	defer	VERB
ftr-464	327	56	compensation	compensation	NOUN
ftr-464	327	57	for	for	ADP
ftr-464	327	58	current	current	ADJ
ftr-464	327	59	compensation	compensation	NOUN
ftr-464	327	60	.	.	PUNCT
ftr-464	328	1	see	see	VERB
ftr-464	328	2	halperin	halperin	NOUN
ftr-464	328	3	,	,	PUNCT
ftr-464	328	4	supra	supra	PROPN
ftr-464	328	5	note	note	PROPN
ftr-464	328	6	8	8	NUM
ftr-464	328	7	,	,	PUNCT
ftr-464	328	8	at	at	ADP
ftr-464	328	9	13	13	NUM
ftr-464	328	10	-	-	SYM
ftr-464	328	11	15	15	NUM
ftr-464	328	12	.	.	PUNCT
ftr-464	329	1	55	55	NUM
ftr-464	329	2	.	.	PUNCT
ftr-464	330	1	see	see	VERB
ftr-464	330	2	bittker	bittker	NOUN
ftr-464	330	3	&	&	CCONJ
ftr-464	330	4	lokken	lokken	PROPN
ftr-464	330	5	,	,	PUNCT
ftr-464	330	6	supra	supra	PROPN
ftr-464	330	7	note	note	PROPN
ftr-464	330	8	7	7	NUM
ftr-464	330	9	,	,	PUNCT
ftr-464	330	10	61.2	61.2	NUM
ftr-464	330	11	,	,	PUNCT
ftr-464	330	12	61.5	61.5	NUM
ftr-464	330	13	,	,	PUNCT
ftr-464	330	14	61.10	61.10	NUM
ftr-464	330	15	,	,	PUNCT
ftr-464	330	16	61.16	61.16	NUM
ftr-464	330	17	(	(	PUNCT
ftr-464	330	18	discussing	discuss	VERB
ftr-464	330	19	the	the	DET
ftr-464	330	20	antidiversion	antidiversion	NOUN
ftr-464	330	21	requirements	requirement	NOUN
ftr-464	330	22	of	of	ADP
ftr-464	330	23	§	§	PROPN
ftr-464	330	24	401(a)(2	401(a)(2	NOUN
ftr-464	330	25	)	)	PUNCT
ftr-464	330	26	,	,	PUNCT
ftr-464	330	27	minimum	minimum	ADJ
ftr-464	330	28	vesting	vesting	NOUN
ftr-464	330	29	standards	standard	NOUN
ftr-464	330	30	,	,	PUNCT
ftr-464	330	31	funding	funding	NOUN
ftr-464	330	32	requirements	requirement	NOUN
ftr-464	330	33	and	and	CCONJ
ftr-464	330	34	prohibited	prohibit	VERB
ftr-464	330	35	transactions	transaction	NOUN
ftr-464	330	36	)	)	PUNCT
ftr-464	330	37	.	.	PUNCT
ftr-464	331	1	56	56	X
ftr-464	331	2	.	.	X
ftr-464	331	3	see	see	VERB
ftr-464	331	4	supra	supra	PROPN
ftr-464	331	5	note	note	PROPN
ftr-464	331	6	19	19	NUM
ftr-464	331	7	.	.	NOUN
ftr-464	331	8	57	57	NUM
ftr-464	331	9	.	.	PUNCT
ftr-464	332	1	see	see	VERB
ftr-464	332	2	halperin	halperin	NOUN
ftr-464	332	3	,	,	PUNCT
ftr-464	332	4	supra	supra	PROPN
ftr-464	332	5	note	note	PROPN
ftr-464	332	6	8	8	NUM
ftr-464	332	7	,	,	PUNCT
ftr-464	332	8	at	at	ADP
ftr-464	332	9	6	6	NUM
ftr-464	332	10	-	-	SYM
ftr-464	332	11	7	7	NUM
ftr-464	332	12	,	,	PUNCT
ftr-464	332	13	15	15	NUM
ftr-464	332	14	-	-	SYM
ftr-464	332	15	21	21	NUM
ftr-464	332	16	.	.	PUNCT
ftr-464	333	1	professor	professor	NOUN
ftr-464	333	2	halperin	halperin	PROPN
ftr-464	333	3	has	have	AUX
ftr-464	333	4	suggested	suggest	VERB
ftr-464	333	5	the	the	DET
ftr-464	333	6	possibility	possibility	NOUN
ftr-464	333	7	of	of	ADP
ftr-464	333	8	a	a	DET
ftr-464	333	9	harsher	harsh	ADJ
ftr-464	333	10	treatment	treatment	NOUN
ftr-464	333	11	of	of	ADP
ftr-464	333	12	nonqualified	nonqualified	ADJ
ftr-464	333	13	plans	plan	NOUN
ftr-464	333	14	to	to	PART
ftr-464	333	15	preserve	preserve	VERB
ftr-464	333	16	the	the	DET
ftr-464	333	17	relative	relative	ADJ
ftr-464	333	18	attractiveness	attractiveness	NOUN
ftr-464	333	19	of	of	ADP
ftr-464	333	20	qualified	qualified	ADJ
ftr-464	333	21	plans	plan	NOUN
ftr-464	333	22	(	(	PUNCT
ftr-464	333	23	with	with	ADP
ftr-464	333	24	their	their	PRON
ftr-464	333	25	prospect	prospect	NOUN
ftr-464	333	26	of	of	ADP
ftr-464	333	27	greater	great	ADJ
ftr-464	333	28	rank	rank	NOUN
ftr-464	333	29	-	-	PUNCT
ftr-464	333	30	and	and	CCONJ
ftr-464	333	31	-	-	PUNCT
ftr-464	333	32	file	file	NOUN
ftr-464	333	33	coverage	coverage	NOUN
ftr-464	333	34	)	)	PUNCT
ftr-464	333	35	.	.	PUNCT
ftr-464	334	1	i	i	PRON
ftr-464	334	2	d.	d.	PROPN
ftr-464	334	3	at	at	ADP
ftr-464	334	4	43	43	NUM
ftr-464	334	5	-	-	SYM
ftr-464	334	6	44	44	NUM
ftr-464	334	7	.	.	PUNCT
ftr-464	335	1	58	58	NUM
ftr-464	335	2	.	.	PUNCT
ftr-464	336	1	see	see	VERB
ftr-464	336	2	bankman	bankman	NOUN
ftr-464	336	3	,	,	PUNCT
ftr-464	336	4	supra	supra	PROPN
ftr-464	336	5	note	note	NOUN
ftr-464	336	6	48	48	NUM
ftr-464	336	7	,	,	PUNCT
ftr-464	336	8	at	at	ADP
ftr-464	336	9	805	805	NUM
ftr-464	336	10	-	-	SYM
ftr-464	336	11	13	13	NUM
ftr-464	336	12	,	,	PUNCT
ftr-464	336	13	821	821	NUM
ftr-464	336	14	-	-	SYM
ftr-464	336	15	24	24	NUM
ftr-464	336	16	,	,	PUNCT
ftr-464	336	17	828	828	NUM
ftr-464	336	18	-	-	SYM
ftr-464	336	19	30	30	NUM
ftr-464	336	20	.	.	PUNCT
ftr-464	337	1	59	59	NUM
ftr-464	337	2	.	.	PUNCT
ftr-464	338	1	the	the	DET
ftr-464	338	2	tax	tax	NOUN
ftr-464	338	3	advantage	advantage	NOUN
ftr-464	338	4	offered	offer	VERB
ftr-464	338	5	by	by	ADP
ftr-464	338	6	the	the	DET
ftr-464	338	7	qualified	qualified	ADJ
ftr-464	338	8	pension	pension	NOUN
ftr-464	338	9	plan	plan	NOUN
ftr-464	338	10	,	,	PUNCT
ftr-464	338	11	as	as	SCONJ
ftr-464	338	12	compared	compare	VERB
ftr-464	338	13	to	to	ADP
ftr-464	338	14	current	current	ADJ
ftr-464	338	15	compensation	compensation	NOUN
ftr-464	338	16	invested	invest	VERB
ftr-464	338	17	by	by	ADP
ftr-464	338	18	the	the	DET
ftr-464	338	19	employee	employee	NOUN
ftr-464	338	20	,	,	PUNCT
ftr-464	338	21	is	be	AUX
ftr-464	338	22	the	the	DET
ftr-464	338	23	exemption	exemption	NOUN
ftr-464	338	24	provided	provide	VERB
ftr-464	338	25	for	for	ADP
ftr-464	338	26	the	the	DET
ftr-464	338	27	income	income	NOUN
ftr-464	338	28	of	of	ADP
ftr-464	338	29	the	the	DET
ftr-464	338	30	pension	pension	NOUN
ftr-464	338	31	trust	trust	NOUN
ftr-464	338	32	.	.	PUNCT
ftr-464	339	1	see	see	VERB
ftr-464	339	2	supra	supra	ADJ
ftr-464	339	3	text	text	NOUN
ftr-464	339	4	accompanying	accompanying	ADJ
ftr-464	339	5	note	note	NOUN
ftr-464	339	6	20	20	NUM
ftr-464	339	7	.	.	PUNCT
ftr-464	340	1	under	under	ADP
ftr-464	340	2	one	one	NUM
ftr-464	340	3	proposal	proposal	NOUN
ftr-464	340	4	,	,	PUNCT
ftr-464	340	5	a	a	DET
ftr-464	340	6	15	15	NUM
ftr-464	340	7	%	%	NOUN
ftr-464	340	8	flat	flat	ADJ
ftr-464	340	9	tax	tax	NOUN
ftr-464	340	10	would	would	AUX
ftr-464	340	11	be	be	AUX
ftr-464	340	12	imposed	impose	VERB
ftr-464	340	13	both	both	CCONJ
ftr-464	340	14	on	on	ADP
ftr-464	340	15	employer	employer	NOUN
ftr-464	340	16	contributions	contribution	NOUN
ftr-464	340	17	and	and	CCONJ
ftr-464	340	18	on	on	ADP
ftr-464	340	19	pension	pension	NOUN
ftr-464	340	20	trust	trust	NOUN
ftr-464	340	21	earnings	earning	NOUN
ftr-464	340	22	;	;	PUNCT
ftr-464	340	23	however	however	ADV
ftr-464	340	24	,	,	PUNCT
ftr-464	340	25	no	no	DET
ftr-464	340	26	further	further	ADJ
ftr-464	340	27	tax	tax	NOUN
ftr-464	340	28	would	would	AUX
ftr-464	340	29	be	be	AUX
ftr-464	340	30	imposed	impose	VERB
ftr-464	340	31	on	on	ADP
ftr-464	340	32	employees	employee	NOUN
ftr-464	340	33	receiving	receive	VERB
ftr-464	340	34	pension	pension	NOUN
ftr-464	340	35	distributions	distribution	NOUN
ftr-464	340	36	.	.	PUNCT
ftr-464	341	1	see	see	VERB
ftr-464	341	2	gao	gao	PROPN
ftr-464	341	3	report	report	PROPN
ftr-464	341	4	,	,	PUNCT
ftr-464	341	5	supra	supra	PROPN
ftr-464	341	6	note	note	NOUN
ftr-464	341	7	48	48	NUM
ftr-464	341	8	,	,	PUNCT
ftr-464	341	9	chapter	chapter	NOUN
ftr-464	341	10	2	2	NUM
ftr-464	341	11	&	&	CCONJ
ftr-464	341	12	n.24	n.24	PROPN
ftr-464	341	13	;	;	PUNCT
ftr-464	341	14	zelinsky	zelinsky	ADJ
ftr-464	341	15	,	,	PUNCT
ftr-464	341	16	flat	flat	ADJ
ftr-464	341	17	,	,	PUNCT
ftr-464	341	18	plan	plan	NOUN
ftr-464	341	19	level	level	NOUN
ftr-464	341	20	tax	tax	NOUN
ftr-464	341	21	,	,	PUNCT
ftr-464	341	22	supra	supra	PROPN
ftr-464	341	23	note	note	NOUN
ftr-464	341	24	48	48	NUM
ftr-464	341	25	,	,	PUNCT
ftr-464	341	26	at	at	ADP
ftr-464	341	27	591	591	NUM
ftr-464	341	28	-	-	SYM
ftr-464	341	29	92	92	NUM
ftr-464	341	30	&	&	CCONJ
ftr-464	341	31	nn.1	nn.1	PROPN
ftr-464	341	32	-	-	PUNCT
ftr-464	341	33	6	6	NUM
ftr-464	341	34	.	.	PUNCT
ftr-464	342	1	zelinsky	zelinsky	PROPN
ftr-464	342	2	sharply	sharply	ADV
ftr-464	342	3	criticizes	criticize	VERB
ftr-464	342	4	this	this	DET
ftr-464	342	5	proposal	proposal	NOUN
ftr-464	342	6	.	.	PUNCT
ftr-464	343	1	i	i	PRON
ftr-464	343	2	d.	d.	PROPN
ftr-464	343	3	at	at	ADP
ftr-464	343	4	591	591	NUM
ftr-464	343	5	-	-	SYM
ftr-464	343	6	608	608	NUM
ftr-464	343	7	.	.	PUNCT
ftr-464	344	1	19961	19961	NUM
ftr-464	344	2	florida	florida	PROPN
ftr-464	344	3	tax	tax	NOUN
ftr-464	344	4	review	review	NOUN
ftr-464	344	5	ture	ture	NOUN
ftr-464	344	6	.	.	PUNCT
ftr-464	344	7	"	"	PUNCT
ftr-464	345	1	6	6	NUM
ftr-464	345	2	he	he	PRON
ftr-464	345	3	emphasizes	emphasize	VERB
ftr-464	345	4	that	that	SCONJ
ftr-464	345	5	a	a	DET
ftr-464	345	6	pure	pure	ADJ
ftr-464	345	7	income	income	NOUN
ftr-464	345	8	tax	tax	NOUN
ftr-464	345	9	treatment	treatment	NOUN
ftr-464	345	10	of	of	ADP
ftr-464	345	11	a	a	DET
ftr-464	345	12	defined	define	VERB
ftr-464	345	13	benefit	benefit	NOUN
ftr-464	345	14	pension	pension	NOUN
ftr-464	345	15	plan	plan	NOUN
ftr-464	345	16	(	(	PUNCT
ftr-464	345	17	i.e.	i.e.	X
ftr-464	345	18	,	,	PUNCT
ftr-464	345	19	attribution	attribution	NOUN
ftr-464	345	20	of	of	ADP
ftr-464	345	21	accrued	accrue	VERB
ftr-464	345	22	benefits	benefit	NOUN
ftr-464	345	23	to	to	ADP
ftr-464	345	24	employees	employee	NOUN
ftr-464	345	25	)	)	PUNCT
ftr-464	345	26	is	be	AUX
ftr-464	345	27	impractical	impractical	ADJ
ftr-464	345	28	due	due	ADJ
ftr-464	345	29	to	to	ADP
ftr-464	345	30	problems	problem	NOUN
ftr-464	345	31	of	of	ADP
ftr-464	345	32	valuation	valuation	NOUN
ftr-464	345	33	,	,	PUNCT
ftr-464	345	34	liquidity	liquidity	NOUN
ftr-464	345	35	and	and	CCONJ
ftr-464	345	36	comprehensibility	comprehensibility	NOUN
ftr-464	345	37	to	to	ADP
ftr-464	345	38	the	the	DET
ftr-464	345	39	public.6	public.6	NOUN
ftr-464	345	40	'	'	PUNCT
ftr-464	345	41	he	he	PRON
ftr-464	345	42	argues	argue	VERB
ftr-464	345	43	that	that	SCONJ
ftr-464	345	44	the	the	DET
ftr-464	345	45	alternative	alternative	NOUN
ftr-464	345	46	of	of	ADP
ftr-464	345	47	the	the	DET
ftr-464	345	48	flat	flat	ADJ
ftr-464	345	49	tax	tax	NOUN
ftr-464	345	50	on	on	ADP
ftr-464	345	51	earnings	earning	NOUN
ftr-464	345	52	in	in	ADP
ftr-464	345	53	a	a	DET
ftr-464	345	54	qualified	qualified	ADJ
ftr-464	345	55	pension	pension	NOUN
ftr-464	345	56	trust	trust	NOUN
ftr-464	345	57	is	be	AUX
ftr-464	345	58	not	not	PART
ftr-464	345	59	sufficiently	sufficiently	ADV
ftr-464	345	60	accurate	accurate	ADJ
ftr-464	345	61	(	(	PUNCT
ftr-464	345	62	since	since	SCONJ
ftr-464	345	63	it	it	PRON
ftr-464	345	64	would	would	AUX
ftr-464	345	65	not	not	PART
ftr-464	345	66	reflect	reflect	VERB
ftr-464	345	67	the	the	DET
ftr-464	345	68	individual	individual	ADJ
ftr-464	345	69	tax	tax	NOUN
ftr-464	345	70	rates	rate	NOUN
ftr-464	345	71	of	of	ADP
ftr-464	345	72	the	the	DET
ftr-464	345	73	individuals	individual	NOUN
ftr-464	345	74	for	for	ADP
ftr-464	345	75	whom	whom	PRON
ftr-464	345	76	the	the	DET
ftr-464	345	77	benefits	benefit	NOUN
ftr-464	345	78	are	be	AUX
ftr-464	345	79	accrued	accrue	VERB
ftr-464	345	80	)	)	PUNCT
ftr-464	345	81	.	.	PUNCT
ftr-464	346	1	62	62	NUM
ftr-464	346	2	the	the	DET
ftr-464	346	3	favorable	favorable	ADJ
ftr-464	346	4	treatment	treatment	NOUN
ftr-464	346	5	of	of	ADP
ftr-464	346	6	an	an	DET
ftr-464	346	7	ira	ira	PROPN
ftr-464	346	8	is	be	AUX
ftr-464	346	9	viewed	view	VERB
ftr-464	346	10	as	as	ADP
ftr-464	346	11	an	an	DET
ftr-464	346	12	incentive	incentive	NOUN
ftr-464	346	13	for	for	ADP
ftr-464	346	14	retirement	retirement	NOUN
ftr-464	346	15	savings	saving	NOUN
ftr-464	346	16	for	for	ADP
ftr-464	346	17	those	those	PRON
ftr-464	346	18	who	who	PRON
ftr-464	346	19	are	be	AUX
ftr-464	346	20	not	not	PART
ftr-464	346	21	provided	provide	VERB
ftr-464	346	22	pension	pension	NOUN
ftr-464	346	23	coverage	coverage	NOUN
ftr-464	346	24	by	by	ADP
ftr-464	346	25	their	their	PRON
ftr-464	346	26	employers.63	employers.63	NOUN
ftr-464	346	27	the	the	DET
ftr-464	346	28	fairly	fairly	ADV
ftr-464	346	29	small	small	ADJ
ftr-464	346	30	amounts	amount	NOUN
ftr-464	346	31	permitted	permit	VERB
ftr-464	346	32	to	to	PART
ftr-464	346	33	be	be	AUX
ftr-464	346	34	contributed	contribute	VERB
ftr-464	346	35	and	and	CCONJ
ftr-464	346	36	the	the	DET
ftr-464	346	37	denial	denial	NOUN
ftr-464	346	38	of	of	ADP
ftr-464	346	39	deductions	deduction	NOUN
ftr-464	346	40	to	to	ADP
ftr-464	346	41	higher	high	ADJ
ftr-464	346	42	income	income	NOUN
ftr-464	346	43	individuals	individual	NOUN
ftr-464	346	44	covered	cover	VERB
ftr-464	346	45	by	by	ADP
ftr-464	346	46	an	an	DET
ftr-464	346	47	employer	employer	NOUN
ftr-464	346	48	plan	plan	NOUN
ftr-464	346	49	prevent	prevent	VERB
ftr-464	346	50	the	the	DET
ftr-464	346	51	ira	ira	PROPN
ftr-464	346	52	incentive	incentive	NOUN
ftr-464	346	53	from	from	ADP
ftr-464	346	54	undermining	undermine	VERB
ftr-464	346	55	the	the	DET
ftr-464	346	56	incentive	incentive	NOUN
ftr-464	346	57	to	to	PART
ftr-464	346	58	participate	participate	VERB
ftr-464	346	59	in	in	ADP
ftr-464	346	60	a	a	DET
ftr-464	346	61	qualified	qualified	ADJ
ftr-464	346	62	employer	employer	NOUN
ftr-464	346	63	-	-	PUNCT
ftr-464	346	64	sponsored	sponsor	VERB
ftr-464	346	65	plan	plan	NOUN
ftr-464	346	66	.	.	PUNCT
ftr-464	346	67	'	'	PUNCT
ftr-464	347	1	c.	c.	NOUN
ftr-464	347	2	taxation	taxation	NOUN
ftr-464	347	3	of	of	ADP
ftr-464	347	4	pensions	pension	NOUN
ftr-464	347	5	in	in	ADP
ftr-464	347	6	other	other	ADJ
ftr-464	347	7	developed	develop	VERB
ftr-464	347	8	countries	country	NOUN
ftr-464	347	9	the	the	DET
ftr-464	347	10	scholar	scholar	NOUN
ftr-464	347	11	andrew	andrew	PROPN
ftr-464	347	12	dilnot	dilnot	PROPN
ftr-464	347	13	has	have	AUX
ftr-464	347	14	recently	recently	ADV
ftr-464	347	15	compared	compare	VERB
ftr-464	347	16	the	the	DET
ftr-464	347	17	tax	tax	NOUN
ftr-464	347	18	regimes	regime	NOUN
ftr-464	347	19	applied	apply	VERB
ftr-464	347	20	to	to	ADP
ftr-464	347	21	pensions	pension	NOUN
ftr-464	347	22	in	in	ADP
ftr-464	347	23	a	a	DET
ftr-464	347	24	number	number	NOUN
ftr-464	347	25	of	of	ADP
ftr-464	347	26	developed	develop	VERB
ftr-464	347	27	countries	country	NOUN
ftr-464	347	28	.	.	PUNCT
ftr-464	348	1	65	65	NUM
ftr-464	348	2	"	"	PUNCT
ftr-464	348	3	almost	almost	ADV
ftr-464	348	4	all	all	PRON
ftr-464	348	5	"	"	PUNCT
ftr-464	348	6	of	of	ADP
ftr-464	348	7	the	the	DET
ftr-464	348	8	fourteen	fourteen	NUM
ftr-464	348	9	countries	country	NOUN
ftr-464	348	10	studied	study	VERB
ftr-464	348	11	"	"	PUNCT
ftr-464	348	12	impose	impose	VERB
ftr-464	348	13	upper	upper	ADJ
ftr-464	348	14	limits	limit	NOUN
ftr-464	348	15	on	on	ADP
ftr-464	348	16	the	the	DET
ftr-464	348	17	level	level	NOUN
ftr-464	348	18	of	of	ADP
ftr-464	348	19	contribution	contribution	NOUN
ftr-464	348	20	and/or	and/or	CCONJ
ftr-464	348	21	benefits	benefit	NOUN
ftr-464	348	22	that	that	PRON
ftr-464	348	23	can	can	AUX
ftr-464	348	24	be	be	AUX
ftr-464	348	25	paid	pay	VERB
ftr-464	348	26	,	,	PUNCT
ftr-464	348	27	although	although	SCONJ
ftr-464	348	28	typically	typically	ADV
ftr-464	348	29	these	these	DET
ftr-464	348	30	limits	limit	NOUN
ftr-464	348	31	affect	affect	VERB
ftr-464	348	32	only	only	ADV
ftr-464	348	33	a	a	DET
ftr-464	348	34	small	small	ADJ
ftr-464	348	35	proportion	proportion	NOUN
ftr-464	348	36	of	of	ADP
ftr-464	348	37	the	the	DET
ftr-464	348	38	workforce	workforce	NOUN
ftr-464	348	39	.	.	PUNCT
ftr-464	349	1	66	66	NUM
ftr-464	350	1	the	the	DET
ftr-464	350	2	dominant	dominant	ADJ
ftr-464	350	3	tax	tax	NOUN
ftr-464	350	4	regime	regime	NOUN
ftr-464	350	5	was	be	AUX
ftr-464	350	6	found	find	VERB
ftr-464	350	7	to	to	PART
ftr-464	350	8	be	be	AUX
ftr-464	350	9	the	the	DET
ftr-464	350	10	same	same	ADJ
ftr-464	350	11	as	as	ADP
ftr-464	350	12	that	that	PRON
ftr-464	350	13	applied	apply	VERB
ftr-464	350	14	by	by	ADP
ftr-464	350	15	the	the	DET
ftr-464	350	16	u.s	u.s	PROPN
ftr-464	350	17	.	.	PROPN
ftr-464	350	18	to	to	ADP
ftr-464	350	19	tax	tax	NOUN
ftr-464	350	20	-	-	PUNCT
ftr-464	350	21	qualified	qualified	ADJ
ftr-464	350	22	plans	plan	NOUN
ftr-464	350	23	,	,	PUNCT
ftr-464	350	24	i.e.	i.e.	X
ftr-464	350	25	,	,	PUNCT
ftr-464	350	26	exemption	exemption	NOUN
ftr-464	350	27	from	from	ADP
ftr-464	350	28	tax	tax	NOUN
ftr-464	350	29	at	at	ADP
ftr-464	350	30	the	the	DET
ftr-464	350	31	point	point	NOUN
ftr-464	350	32	of	of	ADP
ftr-464	350	33	contribution	contribution	NOUN
ftr-464	350	34	and	and	CCONJ
ftr-464	350	35	when	when	SCONJ
ftr-464	350	36	earnings	earning	NOUN
ftr-464	350	37	are	be	AUX
ftr-464	350	38	derived	derive	VERB
ftr-464	350	39	,	,	PUNCT
ftr-464	350	40	but	but	CCONJ
ftr-464	350	41	full	full	ADJ
ftr-464	350	42	taxation	taxation	NOUN
ftr-464	350	43	on	on	ADP
ftr-464	350	44	distribution	distribution	NOUN
ftr-464	350	45	,	,	PUNCT
ftr-464	350	46	which	which	PRON
ftr-464	350	47	is	be	AUX
ftr-464	350	48	described	describe	VERB
ftr-464	350	49	by	by	ADP
ftr-464	350	50	dilnot	dilnot	PROPN
ftr-464	350	51	as	as	ADP
ftr-464	350	52	"	"	PUNCT
ftr-464	350	53	exemption	exemption	NOUN
ftr-464	350	54	,	,	PUNCT
ftr-464	350	55	exemption	exemption	NOUN
ftr-464	350	56	,	,	PUNCT
ftr-464	350	57	taxation	taxation	NOUN
ftr-464	350	58	"	"	PUNCT
ftr-464	350	59	or	or	CCONJ
ftr-464	350	60	"	"	PUNCT
ftr-464	350	61	eet	eet	X
ftr-464	350	62	.	.	PUNCT
ftr-464	350	63	"67	"67	PUNCT
ftr-464	351	1	by	by	ADP
ftr-464	351	2	contrast	contrast	NOUN
ftr-464	351	3	,	,	PUNCT
ftr-464	351	4	new	new	PROPN
ftr-464	351	5	zealand	zealand	PROPN
ftr-464	351	6	has	have	AUX
ftr-464	351	7	recently	recently	ADV
ftr-464	351	8	adopted	adopt	VERB
ftr-464	351	9	the	the	DET
ftr-464	351	10	approach	approach	NOUN
ftr-464	351	11	of	of	ADP
ftr-464	351	12	taxing	tax	VERB
ftr-464	351	13	contributions	contribution	NOUN
ftr-464	351	14	as	as	ADV
ftr-464	351	15	well	well	ADV
ftr-464	351	16	as	as	ADP
ftr-464	351	17	earnings	earning	NOUN
ftr-464	351	18	as	as	ADP
ftr-464	351	19	60	60	NUM
ftr-464	351	20	.	.	PUNCT
ftr-464	352	1	see	see	VERB
ftr-464	352	2	zelinsky	zelinsky	ADJ
ftr-464	352	3	,	,	PUNCT
ftr-464	352	4	status	status	NOUN
ftr-464	352	5	quo	quo	NOUN
ftr-464	352	6	,	,	PUNCT
ftr-464	352	7	supra	supra	PROPN
ftr-464	352	8	note	note	NOUN
ftr-464	352	9	48	48	NUM
ftr-464	352	10	,	,	PUNCT
ftr-464	352	11	at	at	ADP
ftr-464	352	12	326	326	NUM
ftr-464	352	13	-	-	SYM
ftr-464	352	14	34	34	NUM
ftr-464	352	15	;	;	PUNCT
ftr-464	352	16	zelinsky	zelinsky	ADJ
ftr-464	352	17	,	,	PUNCT
ftr-464	352	18	rejoinder	rejoinder	NOUN
ftr-464	352	19	,	,	PUNCT
ftr-464	352	20	supra	supra	PROPN
ftr-464	352	21	note	note	NOUN
ftr-464	352	22	48	48	NUM
ftr-464	352	23	,	,	PUNCT
ftr-464	352	24	at	at	ADP
ftr-464	352	25	259	259	NUM
ftr-464	352	26	-	-	SYM
ftr-464	352	27	71	71	NUM
ftr-464	352	28	.	.	NOUN
ftr-464	352	29	61	61	NUM
ftr-464	352	30	.	.	PUNCT
ftr-464	353	1	see	see	VERB
ftr-464	353	2	zelinsky	zelinsky	ADJ
ftr-464	353	3	,	,	PUNCT
ftr-464	353	4	status	status	NOUN
ftr-464	353	5	quo	quo	NOUN
ftr-464	353	6	,	,	PUNCT
ftr-464	353	7	supra	supra	PROPN
ftr-464	353	8	note	note	NOUN
ftr-464	353	9	48	48	NUM
ftr-464	353	10	,	,	PUNCT
ftr-464	353	11	at	at	ADP
ftr-464	353	12	334	334	NUM
ftr-464	353	13	-	-	SYM
ftr-464	353	14	47	47	NUM
ftr-464	353	15	.	.	PUNCT
ftr-464	354	1	62	62	NUM
ftr-464	354	2	.	.	PUNCT
ftr-464	355	1	see	see	VERB
ftr-464	355	2	i	i	PRON
ftr-464	355	3	d.	d.	PROPN
ftr-464	355	4	at	at	ADP
ftr-464	355	5	358	358	NUM
ftr-464	355	6	-	-	SYM
ftr-464	355	7	60	60	NUM
ftr-464	355	8	;	;	PUNCT
ftr-464	355	9	zelinsky	zelinsky	ADJ
ftr-464	355	10	,	,	PUNCT
ftr-464	355	11	flat	flat	ADJ
ftr-464	355	12	,	,	PUNCT
ftr-464	355	13	plan	plan	NOUN
ftr-464	355	14	level	level	NOUN
ftr-464	355	15	tax	tax	NOUN
ftr-464	355	16	,	,	PUNCT
ftr-464	355	17	supra	supra	PROPN
ftr-464	355	18	note	note	NOUN
ftr-464	355	19	48	48	NUM
ftr-464	355	20	,	,	PUNCT
ftr-464	355	21	at	at	ADP
ftr-464	355	22	602	602	NUM
ftr-464	355	23	-	-	SYM
ftr-464	355	24	07	07	NUM
ftr-464	355	25	.	.	PUNCT
ftr-464	356	1	63	63	NUM
ftr-464	356	2	.	.	PUNCT
ftr-464	357	1	see	see	VERB
ftr-464	357	2	,	,	PUNCT
ftr-464	357	3	e.g.	e.g.	ADV
ftr-464	357	4	,	,	PUNCT
ftr-464	357	5	stotsky	stotsky	NOUN
ftr-464	357	6	&	&	CCONJ
ftr-464	357	7	sunley	sunley	PROPN
ftr-464	357	8	,	,	PUNCT
ftr-464	357	9	supra	supra	PROPN
ftr-464	357	10	note	note	NOUN
ftr-464	357	11	52	52	NUM
ftr-464	357	12	,	,	PUNCT
ftr-464	357	13	at	at	ADP
ftr-464	357	14	1755	1755	NUM
ftr-464	357	15	,	,	PUNCT
ftr-464	357	16	1765	1765	NUM
ftr-464	357	17	.	.	PUNCT
ftr-464	358	1	64	64	NUM
ftr-464	358	2	.	.	PUNCT
ftr-464	359	1	see	see	VERB
ftr-464	359	2	generally	generally	ADV
ftr-464	359	3	graetz	graetz	VERB
ftr-464	359	4	,	,	PUNCT
ftr-464	359	5	supra	supra	PROPN
ftr-464	359	6	note	note	NOUN
ftr-464	359	7	48	48	NUM
ftr-464	359	8	,	,	PUNCT
ftr-464	359	9	at	at	ADP
ftr-464	359	10	895	895	NUM
ftr-464	359	11	-	-	SYM
ftr-464	359	12	96	96	NUM
ftr-464	359	13	(	(	PUNCT
ftr-464	359	14	noting	note	VERB
ftr-464	359	15	when	when	SCONJ
ftr-464	359	16	the	the	DET
ftr-464	359	17	ira	ira	PROPN
ftr-464	359	18	deduction	deduction	NOUN
ftr-464	359	19	was	be	AUX
ftr-464	359	20	enacted	enact	VERB
ftr-464	359	21	in	in	ADP
ftr-464	359	22	1974	1974	NUM
ftr-464	359	23	,	,	PUNCT
ftr-464	359	24	it	it	PRON
ftr-464	359	25	was	be	AUX
ftr-464	359	26	opposed	oppose	VERB
ftr-464	359	27	by	by	ADP
ftr-464	359	28	"	"	PUNCT
ftr-464	359	29	organized	organized	ADJ
ftr-464	359	30	labor	labor	NOUN
ftr-464	359	31	...	...	PUNCT
ftr-464	359	32	because	because	SCONJ
ftr-464	359	33	of	of	ADP
ftr-464	359	34	fear	fear	NOUN
ftr-464	359	35	that	that	SCONJ
ftr-464	359	36	such	such	DET
ftr-464	359	37	a	a	DET
ftr-464	359	38	deduction	deduction	NOUN
ftr-464	359	39	would	would	AUX
ftr-464	359	40	deter	deter	VERB
ftr-464	359	41	employers	employer	NOUN
ftr-464	359	42	from	from	ADP
ftr-464	359	43	establishing	establish	VERB
ftr-464	359	44	pension	pension	NOUN
ftr-464	359	45	plans	plan	NOUN
ftr-464	359	46	for	for	ADP
ftr-464	359	47	employees	employee	NOUN
ftr-464	359	48	"	"	PUNCT
ftr-464	359	49	)	)	PUNCT
ftr-464	359	50	.	.	PUNCT
ftr-464	360	1	graetz	graetz	PROPN
ftr-464	360	2	observes	observe	VERB
ftr-464	360	3	that	that	SCONJ
ftr-464	360	4	"	"	PUNCT
ftr-464	360	5	the	the	DET
ftr-464	360	6	relatively	relatively	ADV
ftr-464	360	7	small	small	ADJ
ftr-464	360	8	$	$	SYM
ftr-464	360	9	2,000	2,000	NUM
ftr-464	360	10	limit	limit	NOUN
ftr-464	360	11	...	...	PUNCT
ftr-464	360	12	seems	seem	VERB
ftr-464	360	13	to	to	PART
ftr-464	360	14	have	have	AUX
ftr-464	360	15	been	be	AUX
ftr-464	360	16	quite	quite	ADV
ftr-464	360	17	significant	significant	ADJ
ftr-464	360	18	in	in	ADP
ftr-464	360	19	reducing	reduce	VERB
ftr-464	360	20	the	the	DET
ftr-464	360	21	potential	potential	ADJ
ftr-464	360	22	threat	threat	NOUN
ftr-464	360	23	of	of	ADP
ftr-464	360	24	iras	ira	NOUN
ftr-464	360	25	to	to	ADP
ftr-464	360	26	employer	employer	NOUN
ftr-464	360	27	-	-	PUNCT
ftr-464	360	28	provided	provide	VERB
ftr-464	360	29	plans	plan	NOUN
ftr-464	360	30	.	.	PUNCT
ftr-464	360	31	"	"	PUNCT
ftr-464	361	1	i	i	PRON
ftr-464	361	2	d.	d.	PROPN
ftr-464	361	3	at	at	ADP
ftr-464	361	4	896	896	NUM
ftr-464	361	5	.	.	PUNCT
ftr-464	362	1	he	he	PRON
ftr-464	362	2	concludes	conclude	VERB
ftr-464	362	3	that	that	SCONJ
ftr-464	362	4	"	"	PUNCT
ftr-464	362	5	by	by	ADP
ftr-464	362	6	limiting	limit	VERB
ftr-464	362	7	availability	availability	NOUN
ftr-464	362	8	of	of	ADP
ftr-464	362	9	iras	ira	NOUN
ftr-464	362	10	...	...	PUNCT
ftr-464	363	1	the	the	DET
ftr-464	363	2	1986	1986	NUM
ftr-464	363	3	legislation	legislation	NOUN
ftr-464	363	4	should	should	AUX
ftr-464	363	5	provide	provide	VERB
ftr-464	363	6	some	some	DET
ftr-464	363	7	protection	protection	NOUN
ftr-464	363	8	for	for	ADP
ftr-464	363	9	employer	employer	NOUN
ftr-464	363	10	-	-	PUNCT
ftr-464	363	11	provided	provide	VERB
ftr-464	363	12	pension	pension	NOUN
ftr-464	363	13	plans	plan	NOUN
ftr-464	363	14	from	from	ADP
ftr-464	363	15	accelerating	accelerate	VERB
ftr-464	363	16	encroachment	encroachment	NOUN
ftr-464	363	17	by	by	ADP
ftr-464	363	18	more	more	ADJ
ftr-464	363	19	individualized	individualized	ADJ
ftr-464	363	20	retirement	retirement	NOUN
ftr-464	363	21	savings	saving	NOUN
ftr-464	363	22	vehicles	vehicle	NOUN
ftr-464	363	23	.	.	PUNCT
ftr-464	363	24	"	"	PUNCT
ftr-464	364	1	i	i	PRON
ftr-464	364	2	d.	d.	VERB
ftr-464	364	3	at	at	ADP
ftr-464	364	4	901	901	NUM
ftr-464	364	5	.	.	PUNCT
ftr-464	365	1	65	65	NUM
ftr-464	365	2	.	.	PUNCT
ftr-464	366	1	see	see	PROPN
ftr-464	366	2	dilnot	dilnot	ADJ
ftr-464	366	3	,	,	PUNCT
ftr-464	366	4	supra	supra	PROPN
ftr-464	366	5	note	note	NOUN
ftr-464	366	6	3	3	NUM
ftr-464	366	7	,	,	PUNCT
ftr-464	366	8	at	at	ADP
ftr-464	366	9	213	213	NUM
ftr-464	366	10	-	-	SYM
ftr-464	366	11	231	231	NUM
ftr-464	366	12	.	.	PUNCT
ftr-464	367	1	66	66	NUM
ftr-464	367	2	.	.	PUNCT
ftr-464	368	1	i	i	PRON
ftr-464	368	2	d.	d.	PROPN
ftr-464	368	3	at	at	ADP
ftr-464	368	4	216	216	NUM
ftr-464	368	5	.	.	PUNCT
ftr-464	368	6	67	67	NUM
ftr-464	368	7	.	.	PUNCT
ftr-464	369	1	i	i	PRON
ftr-464	369	2	d.	d.	PROPN
ftr-464	369	3	at	at	ADP
ftr-464	369	4	214	214	NUM
ftr-464	369	5	,	,	PUNCT
ftr-464	369	6	217	217	NUM
ftr-464	369	7	(	(	PUNCT
ftr-464	369	8	explaining	explain	VERB
ftr-464	369	9	that	that	SCONJ
ftr-464	369	10	the	the	DET
ftr-464	369	11	tax	tax	NOUN
ftr-464	369	12	treatment	treatment	NOUN
ftr-464	369	13	of	of	ADP
ftr-464	369	14	pensions	pension	NOUN
ftr-464	369	15	used	use	VERB
ftr-464	369	16	by	by	ADP
ftr-464	369	17	"	"	PUNCT
ftr-464	369	18	the	the	DET
ftr-464	369	19	bulk	bulk	NOUN
ftr-464	369	20	of	of	ADP
ftr-464	369	21	[	[	X
ftr-464	369	22	the	the	DET
ftr-464	369	23	]	]	X
ftr-464	369	24	countries	country	NOUN
ftr-464	369	25	"	"	PUNCT
ftr-464	369	26	is	be	AUX
ftr-464	369	27	"	"	PUNCT
ftr-464	369	28	most	most	ADJ
ftr-464	369	29	like	like	ADP
ftr-464	369	30	"	"	PUNCT
ftr-464	369	31	the	the	DET
ftr-464	369	32	regime	regime	NOUN
ftr-464	369	33	of	of	ADP
ftr-464	369	34	"	"	PUNCT
ftr-464	369	35	eet	eet	X
ftr-464	369	36	"	"	PUNCT
ftr-464	369	37	)	)	PUNCT
ftr-464	369	38	.	.	PUNCT
ftr-464	370	1	dilnot	dilnot	PROPN
ftr-464	370	2	explains	explain	VERB
ftr-464	370	3	that	that	SCONJ
ftr-464	370	4	this	this	DET
ftr-464	370	5	regime	regime	NOUN
ftr-464	370	6	is	be	AUX
ftr-464	370	7	clearly	clearly	ADV
ftr-464	370	8	followed	follow	VERB
ftr-464	370	9	by	by	ADP
ftr-464	370	10	canada	canada	PROPN
ftr-464	370	11	,	,	PUNCT
ftr-464	370	12	ireland	ireland	PROPN
ftr-464	370	13	,	,	PUNCT
ftr-464	370	14	the	the	DET
ftr-464	370	15	netherlands	netherlands	PROPN
ftr-464	370	16	,	,	PUNCT
ftr-464	370	17	the	the	DET
ftr-464	370	18	u.k	u.k	PROPN
ftr-464	370	19	.	.	PROPN
ftr-464	370	20	,	,	PUNCT
ftr-464	370	21	and	and	CCONJ
ftr-464	370	22	the	the	DET
ftr-464	370	23	u.s	u.s	PROPN
ftr-464	370	24	.	.	PROPN
ftr-464	370	25	,	,	PUNCT
ftr-464	370	26	and	and	CCONJ
ftr-464	370	27	less	less	ADV
ftr-464	370	28	clearly	clearly	ADV
ftr-464	370	29	so	so	ADV
ftr-464	370	30	by	by	ADP
ftr-464	370	31	france	france	PROPN
ftr-464	370	32	,	,	PUNCT
ftr-464	370	33	germany	germany	PROPN
ftr-464	370	34	,	,	PUNCT
ftr-464	370	35	greece	greece	PROPN
ftr-464	370	36	,	,	PUNCT
ftr-464	370	37	and	and	CCONJ
ftr-464	370	38	portugal	portugal	PROPN
ftr-464	370	39	.	.	PUNCT
ftr-464	371	1	i	i	PRON
ftr-464	371	2	d.	d.	PROPN
ftr-464	371	3	at	at	ADP
ftr-464	371	4	217	217	NUM
ftr-464	371	5	tbl	tbl	NOUN
ftr-464	371	6	.	.	PUNCT
ftr-464	372	1	2	2	NUM
ftr-464	372	2	.	.	PUNCT
ftr-464	373	1	[	[	X
ftr-464	373	2	vol	vol	NOUN
ftr-464	373	3	3:6	3:6	NUM
ftr-464	373	4	u.s	u.s	PROPN
ftr-464	373	5	.	.	PROPN
ftr-464	373	6	income	income	NOUN
ftr-464	373	7	taxation	taxation	NOUN
ftr-464	373	8	of	of	ADP
ftr-464	373	9	cross	cross	ADJ
ftr-464	373	10	-	-	ADJ
ftr-464	373	11	border	border	ADJ
ftr-464	373	12	pensions	pension	NOUN
ftr-464	373	13	they	they	PRON
ftr-464	373	14	accrue	accrue	VERB
ftr-464	373	15	,	,	PUNCT
ftr-464	373	16	described	describe	VERB
ftr-464	373	17	by	by	ADP
ftr-464	373	18	dilnot	dilnot	PROPN
ftr-464	373	19	as	as	ADP
ftr-464	373	20	"	"	PUNCT
ftr-464	373	21	taxation	taxation	NOUN
ftr-464	373	22	,	,	PUNCT
ftr-464	373	23	taxation	taxation	NOUN
ftr-464	373	24	,	,	PUNCT
ftr-464	373	25	exemption	exemption	NOUN
ftr-464	373	26	"	"	PUNCT
ftr-464	373	27	or	or	CCONJ
ftr-464	373	28	'	'	PUNCT
ftr-464	373	29	tre,''6s	tre,''6s	PROPN
ftr-464	373	30	which	which	PRON
ftr-464	373	31	is	be	AUX
ftr-464	373	32	the	the	DET
ftr-464	373	33	approach	approach	NOUN
ftr-464	373	34	applied	apply	VERB
ftr-464	373	35	in	in	ADP
ftr-464	373	36	the	the	DET
ftr-464	373	37	u.s	u.s	PROPN
ftr-464	373	38	.	.	PROPN
ftr-464	373	39	to	to	ADP
ftr-464	373	40	wages	wage	NOUN
ftr-464	373	41	invested	invest	VERB
ftr-464	373	42	in	in	ADP
ftr-464	373	43	ordinary	ordinary	ADJ
ftr-464	373	44	savings	saving	NOUN
ftr-464	373	45	accounts	account	NOUN
ftr-464	373	46	;	;	PUNCT
ftr-464	373	47	australia	australia	PROPN
ftr-464	373	48	has	have	AUX
ftr-464	373	49	also	also	ADV
ftr-464	373	50	"	"	PUNCT
ftr-464	373	51	moved	move	VERB
ftr-464	373	52	in	in	ADP
ftr-464	373	53	a	a	DET
ftr-464	373	54	similar	similar	ADJ
ftr-464	373	55	direction	direction	NOUN
ftr-464	373	56	.	.	PUNCT
ftr-464	374	1	"'69	"'69	NOUN
ftr-464	374	2	sweden	sweden	PROPN
ftr-464	374	3	and	and	CCONJ
ftr-464	374	4	denmark	denmark	PROPN
ftr-464	374	5	do	do	AUX
ftr-464	374	6	not	not	PART
ftr-464	374	7	tax	tax	VERB
ftr-464	374	8	contributions	contribution	NOUN
ftr-464	374	9	to	to	ADP
ftr-464	374	10	pension	pension	NOUN
ftr-464	374	11	plans	plan	NOUN
ftr-464	374	12	but	but	CCONJ
ftr-464	374	13	do	do	VERB
ftr-464	374	14	tax	tax	NOUN
ftr-464	374	15	earnings	earning	NOUN
ftr-464	374	16	as	as	SCONJ
ftr-464	374	17	they	they	PRON
ftr-464	374	18	accrue	accrue	VERB
ftr-464	374	19	.	.	PUNCT
ftr-464	375	1	°	°	PROPN
ftr-464	375	2	in	in	ADP
ftr-464	375	3	japan	japan	PROPN
ftr-464	375	4	,	,	PUNCT
ftr-464	375	5	the	the	DET
ftr-464	375	6	earnings	earning	NOUN
ftr-464	375	7	of	of	ADP
ftr-464	375	8	a	a	DET
ftr-464	375	9	pension	pension	NOUN
ftr-464	375	10	fund	fund	NOUN
ftr-464	375	11	are	be	AUX
ftr-464	375	12	taxed	tax	VERB
ftr-464	375	13	at	at	ADP
ftr-464	375	14	a	a	DET
ftr-464	375	15	low	low	ADJ
ftr-464	375	16	rate	rate	NOUN
ftr-464	375	17	and	and	CCONJ
ftr-464	375	18	distributions	distribution	NOUN
ftr-464	375	19	are	be	AUX
ftr-464	375	20	also	also	ADV
ftr-464	375	21	taxable	taxable	ADJ
ftr-464	375	22	.	.	PUNCT
ftr-464	375	23	"	"	PUNCT
ftr-464	376	1	d.	d.	PROPN
ftr-464	376	2	new	new	ADJ
ftr-464	376	3	considerations	consideration	NOUN
ftr-464	376	4	in	in	ADP
ftr-464	376	5	cross	cross	ADJ
ftr-464	376	6	-	-	ADJ
ftr-464	376	7	border	border	ADJ
ftr-464	376	8	context	context	NOUN
ftr-464	376	9	a	a	DET
ftr-464	376	10	number	number	NOUN
ftr-464	376	11	of	of	ADP
ftr-464	376	12	new	new	ADJ
ftr-464	376	13	considerations	consideration	NOUN
ftr-464	376	14	arise	arise	VERB
ftr-464	376	15	in	in	ADP
ftr-464	376	16	the	the	DET
ftr-464	376	17	context	context	NOUN
ftr-464	376	18	of	of	ADP
ftr-464	376	19	cross	cross	ADJ
ftr-464	376	20	-	-	ADJ
ftr-464	376	21	border	border	ADJ
ftr-464	376	22	employment	employment	NOUN
ftr-464	376	23	because	because	SCONJ
ftr-464	376	24	of	of	ADP
ftr-464	376	25	a	a	DET
ftr-464	376	26	need	need	NOUN
ftr-464	376	27	to	to	PART
ftr-464	376	28	coordinate	coordinate	VERB
ftr-464	376	29	the	the	DET
ftr-464	376	30	treatment	treatment	NOUN
ftr-464	376	31	of	of	ADP
ftr-464	376	32	a	a	DET
ftr-464	376	33	single	single	ADJ
ftr-464	376	34	employment	employment	NOUN
ftr-464	376	35	and	and	CCONJ
ftr-464	376	36	retirement	retirement	NOUN
ftr-464	376	37	arrangement	arrangement	NOUN
ftr-464	376	38	under	under	ADP
ftr-464	376	39	more	more	ADJ
ftr-464	376	40	than	than	ADP
ftr-464	376	41	one	one	NUM
ftr-464	376	42	country	country	NOUN
ftr-464	376	43	's	's	PART
ftr-464	376	44	laws.72	laws.72	NOUN
ftr-464	376	45	there	there	PRON
ftr-464	376	46	might	might	AUX
ftr-464	376	47	be	be	AUX
ftr-464	376	48	complications	complication	NOUN
ftr-464	376	49	even	even	ADV
ftr-464	376	50	if	if	SCONJ
ftr-464	376	51	every	every	DET
ftr-464	376	52	other	other	ADJ
ftr-464	376	53	country	country	NOUN
ftr-464	376	54	in	in	ADP
ftr-464	376	55	the	the	DET
ftr-464	376	56	world	world	NOUN
ftr-464	376	57	adopted	adopt	VERB
ftr-464	376	58	exactly	exactly	ADV
ftr-464	376	59	the	the	DET
ftr-464	376	60	same	same	ADJ
ftr-464	376	61	tax	tax	NOUN
ftr-464	376	62	rules	rule	NOUN
ftr-464	376	63	as	as	ADP
ftr-464	376	64	the	the	DET
ftr-464	376	65	u.s	u.s	PROPN
ftr-464	376	66	.	.	PROPN
ftr-464	376	67	;	;	PUNCT
ftr-464	376	68	the	the	DET
ftr-464	376	69	fact	fact	NOUN
ftr-464	376	70	that	that	SCONJ
ftr-464	376	71	they	they	PRON
ftr-464	376	72	do	do	AUX
ftr-464	376	73	not	not	PART
ftr-464	376	74	causes	cause	VERB
ftr-464	376	75	the	the	DET
ftr-464	376	76	complications	complication	NOUN
ftr-464	376	77	to	to	PART
ftr-464	376	78	multiply	multiply	VERB
ftr-464	376	79	.	.	PUNCT
ftr-464	377	1	other	other	ADJ
ftr-464	377	2	countries	country	NOUN
ftr-464	377	3	'	'	PART
ftr-464	377	4	laws	law	NOUN
ftr-464	377	5	may	may	AUX
ftr-464	377	6	differ	differ	VERB
ftr-464	377	7	not	not	PART
ftr-464	377	8	only	only	ADV
ftr-464	377	9	in	in	ADP
ftr-464	377	10	the	the	DET
ftr-464	377	11	treatment	treatment	NOUN
ftr-464	377	12	accorded	accord	VERB
ftr-464	377	13	pension	pension	NOUN
ftr-464	377	14	plans	plan	NOUN
ftr-464	377	15	in	in	ADP
ftr-464	377	16	a	a	DET
ftr-464	377	17	domestic	domestic	ADJ
ftr-464	377	18	context	context	NOUN
ftr-464	377	19	but	but	CCONJ
ftr-464	377	20	also	also	ADV
ftr-464	377	21	in	in	ADP
ftr-464	377	22	the	the	DET
ftr-464	377	23	rules	rule	NOUN
ftr-464	377	24	applied	apply	VERB
ftr-464	377	25	to	to	PART
ftr-464	377	26	deal	deal	VERB
ftr-464	377	27	with	with	ADP
ftr-464	377	28	cross	cross	ADJ
ftr-464	377	29	-	-	ADJ
ftr-464	377	30	border	border	ADJ
ftr-464	377	31	transactions	transaction	NOUN
ftr-464	377	32	.	.	PUNCT
ftr-464	378	1	if	if	SCONJ
ftr-464	378	2	cross	cross	ADJ
ftr-464	378	3	-	-	ADJ
ftr-464	378	4	border	border	ADJ
ftr-464	378	5	deferred	defer	VERB
ftr-464	378	6	compensation	compensation	NOUN
ftr-464	378	7	is	be	AUX
ftr-464	378	8	to	to	PART
ftr-464	378	9	attract	attract	VERB
ftr-464	378	10	an	an	DET
ftr-464	378	11	overall	overall	ADJ
ftr-464	378	12	tax	tax	NOUN
ftr-464	378	13	burden	burden	NOUN
ftr-464	378	14	similar	similar	ADJ
ftr-464	378	15	to	to	ADP
ftr-464	378	16	that	that	PRON
ftr-464	378	17	applied	apply	VERB
ftr-464	378	18	in	in	ADP
ftr-464	378	19	an	an	DET
ftr-464	378	20	entirely	entirely	ADV
ftr-464	378	21	domestic	domestic	ADJ
ftr-464	378	22	situation	situation	NOUN
ftr-464	378	23	,	,	PUNCT
ftr-464	378	24	taxation	taxation	NOUN
ftr-464	378	25	on	on	ADP
ftr-464	378	26	the	the	DET
ftr-464	378	27	basis	basis	NOUN
ftr-464	378	28	of	of	ADP
ftr-464	378	29	source	source	NOUN
ftr-464	378	30	needs	need	VERB
ftr-464	378	31	to	to	PART
ftr-464	378	32	be	be	AUX
ftr-464	378	33	coordinated	coordinate	VERB
ftr-464	378	34	(	(	PUNCT
ftr-464	378	35	both	both	CCONJ
ftr-464	378	36	in	in	ADP
ftr-464	378	37	respect	respect	NOUN
ftr-464	378	38	of	of	ADP
ftr-464	378	39	amount	amount	NOUN
ftr-464	378	40	and	and	CCONJ
ftr-464	378	41	timing	timing	NOUN
ftr-464	378	42	)	)	PUNCT
ftr-464	378	43	with	with	ADP
ftr-464	378	44	taxation	taxation	NOUN
ftr-464	378	45	on	on	ADP
ftr-464	378	46	the	the	DET
ftr-464	378	47	basis	basis	NOUN
ftr-464	378	48	of	of	ADP
ftr-464	378	49	residence	residence	NOUN
ftr-464	378	50	.	.	PUNCT
ftr-464	379	1	this	this	DET
ftr-464	379	2	task	task	NOUN
ftr-464	379	3	is	be	AUX
ftr-464	379	4	complicated	complicate	VERB
ftr-464	379	5	by	by	ADP
ftr-464	379	6	the	the	DET
ftr-464	379	7	fact	fact	NOUN
ftr-464	379	8	that	that	SCONJ
ftr-464	379	9	there	there	PRON
ftr-464	379	10	are	be	VERB
ftr-464	379	11	two	two	NUM
ftr-464	379	12	potential	potential	ADJ
ftr-464	379	13	bases	basis	NOUN
ftr-464	379	14	for	for	ADP
ftr-464	379	15	a	a	DET
ftr-464	379	16	claim	claim	NOUN
ftr-464	379	17	to	to	PART
ftr-464	379	18	impose	impose	VERB
ftr-464	379	19	source	source	NOUN
ftr-464	379	20	-	-	PUNCT
ftr-464	379	21	based	base	VERB
ftr-464	379	22	taxation	taxation	NOUN
ftr-464	379	23	:	:	PUNCT
ftr-464	379	24	(	(	PUNCT
ftr-464	379	25	a	a	X
ftr-464	379	26	)	)	PUNCT
ftr-464	379	27	the	the	DET
ftr-464	379	28	location	location	NOUN
ftr-464	379	29	where	where	SCONJ
ftr-464	379	30	the	the	DET
ftr-464	379	31	services	service	NOUN
ftr-464	379	32	are	be	AUX
ftr-464	379	33	performed	perform	VERB
ftr-464	379	34	and	and	CCONJ
ftr-464	379	35	(	(	PUNCT
ftr-464	379	36	b	b	X
ftr-464	379	37	)	)	PUNCT
ftr-464	379	38	the	the	DET
ftr-464	379	39	situs	situs	PROPN
ftr-464	379	40	of	of	ADP
ftr-464	379	41	the	the	DET
ftr-464	379	42	retirement	retirement	NOUN
ftr-464	379	43	plan	plan	NOUN
ftr-464	379	44	.	.	PUNCT
ftr-464	380	1	in	in	ADP
ftr-464	380	2	addition	addition	NOUN
ftr-464	380	3	,	,	PUNCT
ftr-464	380	4	since	since	SCONJ
ftr-464	380	5	a	a	DET
ftr-464	380	6	long	long	ADJ
ftr-464	380	7	time	time	NOUN
ftr-464	380	8	may	may	AUX
ftr-464	380	9	often	often	ADV
ftr-464	380	10	elapse	elapse	VERB
ftr-464	380	11	between	between	ADP
ftr-464	380	12	the	the	DET
ftr-464	380	13	time	time	NOUN
ftr-464	380	14	that	that	PRON
ftr-464	380	15	contributions	contribution	NOUN
ftr-464	380	16	are	be	AUX
ftr-464	380	17	made	make	VERB
ftr-464	380	18	to	to	ADP
ftr-464	380	19	a	a	DET
ftr-464	380	20	pension	pension	NOUN
ftr-464	380	21	plan	plan	NOUN
ftr-464	380	22	and	and	CCONJ
ftr-464	380	23	the	the	DET
ftr-464	380	24	time	time	NOUN
ftr-464	380	25	of	of	ADP
ftr-464	380	26	eventual	eventual	ADJ
ftr-464	380	27	payout	payout	NOUN
ftr-464	380	28	,	,	PUNCT
ftr-464	380	29	there	there	PRON
ftr-464	380	30	may	may	AUX
ftr-464	380	31	also	also	ADV
ftr-464	380	32	be	be	AUX
ftr-464	380	33	more	more	ADJ
ftr-464	380	34	than	than	ADP
ftr-464	380	35	one	one	NUM
ftr-464	380	36	country	country	NOUN
ftr-464	380	37	with	with	ADP
ftr-464	380	38	a	a	DET
ftr-464	380	39	potential	potential	ADJ
ftr-464	380	40	claim	claim	NOUN
ftr-464	380	41	to	to	PART
ftr-464	380	42	impose	impose	VERB
ftr-464	380	43	residence	residence	NOUN
ftr-464	380	44	-	-	PUNCT
ftr-464	380	45	based	base	VERB
ftr-464	380	46	tax	tax	NOUN
ftr-464	380	47	.	.	PUNCT
ftr-464	381	1	because	because	SCONJ
ftr-464	381	2	of	of	ADP
ftr-464	381	3	the	the	DET
ftr-464	381	4	potential	potential	ADJ
ftr-464	381	5	number	number	NOUN
ftr-464	381	6	of	of	ADP
ftr-464	381	7	interested	interested	ADJ
ftr-464	381	8	countries	country	NOUN
ftr-464	381	9	,	,	PUNCT
ftr-464	381	10	more	more	ADJ
ftr-464	381	11	than	than	ADP
ftr-464	381	12	one	one	NUM
ftr-464	381	13	treaty	treaty	NOUN
ftr-464	381	14	may	may	AUX
ftr-464	381	15	be	be	AUX
ftr-464	381	16	applicable	applicable	ADJ
ftr-464	381	17	to	to	ADP
ftr-464	381	18	the	the	DET
ftr-464	381	19	transaction	transaction	NOUN
ftr-464	381	20	68	68	NUM
ftr-464	381	21	.	.	PUNCT
ftr-464	382	1	i	i	PRON
ftr-464	382	2	d.	d.	PROPN
ftr-464	382	3	at	at	ADP
ftr-464	382	4	215	215	NUM
ftr-464	382	5	,	,	PUNCT
ftr-464	382	6	217	217	NUM
ftr-464	382	7	tbl	tbl	NOUN
ftr-464	382	8	.	.	PUNCT
ftr-464	383	1	2	2	NUM
ftr-464	383	2	.	.	NUM
ftr-464	383	3	69	69	NUM
ftr-464	383	4	.	.	PUNCT
ftr-464	384	1	i	i	PRON
ftr-464	384	2	d.	d.	PROPN
ftr-464	384	3	at	at	ADP
ftr-464	384	4	217	217	NUM
ftr-464	384	5	.	.	PUNCT
ftr-464	385	1	70	70	NUM
ftr-464	385	2	.	.	PUNCT
ftr-464	386	1	see	see	VERB
ftr-464	386	2	i	i	PRON
ftr-464	386	3	d.	d.	PROPN
ftr-464	386	4	at	at	ADP
ftr-464	386	5	217	217	NUM
ftr-464	386	6	tbl	tbl	NOUN
ftr-464	386	7	.	.	PUNCT
ftr-464	387	1	2	2	NUM
ftr-464	387	2	.	.	X
ftr-464	387	3	71	71	NUM
ftr-464	387	4	.	.	PUNCT
ftr-464	388	1	see	see	VERB
ftr-464	388	2	i	i	PRON
ftr-464	388	3	d.	d.	PROPN
ftr-464	388	4	72	72	NUM
ftr-464	388	5	.	.	PUNCT
ftr-464	389	1	see	see	VERB
ftr-464	389	2	generally	generally	ADV
ftr-464	389	3	james	james	PROPN
ftr-464	389	4	p.	p.	PROPN
ftr-464	389	5	klein	klein	PROPN
ftr-464	389	6	,	,	PUNCT
ftr-464	389	7	international	international	ADJ
ftr-464	389	8	benefits	benefit	NOUN
ftr-464	389	9	planning	planning	NOUN
ftr-464	389	10	,	,	PUNCT
ftr-464	389	11	u.s	u.s	PROPN
ftr-464	389	12	.	.	PROPN
ftr-464	389	13	income	income	NOUN
ftr-464	389	14	tax	tax	NOUN
ftr-464	389	15	treaties	treaty	NOUN
ftr-464	389	16	and	and	CCONJ
ftr-464	389	17	deferred	defer	VERB
ftr-464	389	18	compensation	compensation	NOUN
ftr-464	389	19	plans	plan	NOUN
ftr-464	389	20	,	,	PUNCT
ftr-464	389	21	14	14	NUM
ftr-464	389	22	int'l	int'l	NOUN
ftr-464	389	23	tax	tax	NOUN
ftr-464	389	24	j.	j.	PROPN
ftr-464	389	25	379	379	NUM
ftr-464	389	26	(	(	PUNCT
ftr-464	389	27	1988	1988	NUM
ftr-464	389	28	)	)	PUNCT
ftr-464	389	29	;	;	PUNCT
ftr-464	390	1	thomas	thomas	PROPN
ftr-464	390	2	st.g	st.g	PROPN
ftr-464	390	3	.	.	PUNCT
ftr-464	391	1	bissell	bissell	PROPN
ftr-464	391	2	&	&	CCONJ
ftr-464	391	3	alfred	alfred	PROPN
ftr-464	391	4	giardina	giardina	PROPN
ftr-464	391	5	,	,	PUNCT
ftr-464	391	6	international	international	ADJ
ftr-464	391	7	aspects	aspect	NOUN
ftr-464	391	8	of	of	ADP
ftr-464	391	9	u.s	u.s	PROPN
ftr-464	391	10	.	.	PROPN
ftr-464	391	11	retirement	retirement	NOUN
ftr-464	391	12	plans	plan	NOUN
ftr-464	391	13	,	,	PUNCT
ftr-464	391	14	deferred	defer	VERB
ftr-464	391	15	compensation	compensation	NOUN
ftr-464	391	16	and	and	CCONJ
ftr-464	391	17	equity	equity	NOUN
ftr-464	391	18	-	-	PUNCT
ftr-464	391	19	based	base	VERB
ftr-464	391	20	compensation	compensation	NOUN
ftr-464	391	21	plans	plan	NOUN
ftr-464	391	22	:	:	PUNCT
ftr-464	391	23	an	an	DET
ftr-464	391	24	overview	overview	NOUN
ftr-464	391	25	.	.	PUNCT
ftr-464	392	1	25	25	NUM
ftr-464	392	2	tax	tax	NOUN
ftr-464	392	3	mgmt	mgmt	NOUN
ftr-464	392	4	.	.	PUNCT
ftr-464	393	1	int'l	int'l	PROPN
ftr-464	393	2	j.	j.	PROPN
ftr-464	393	3	275	275	NUM
ftr-464	393	4	(	(	PUNCT
ftr-464	393	5	1996	1996	NUM
ftr-464	393	6	)	)	PUNCT
ftr-464	394	1	[	[	X
ftr-464	394	2	hereinafter	hereinafter	NOUN
ftr-464	394	3	bissell	bissell	PROPN
ftr-464	394	4	&	&	CCONJ
ftr-464	394	5	giardina	giardina	PROPN
ftr-464	394	6	]	]	PUNCT
ftr-464	394	7	;	;	PUNCT
ftr-464	394	8	david	david	PROPN
ftr-464	394	9	w.	w.	PROPN
ftr-464	394	10	ellis	ellis	PROPN
ftr-464	394	11	et	et	PROPN
ftr-464	394	12	al	al	PROPN
ftr-464	394	13	.	.	PROPN
ftr-464	394	14	,	,	PUNCT
ftr-464	394	15	structuring	structure	VERB
ftr-464	394	16	international	international	ADJ
ftr-464	394	17	transfers	transfer	NOUN
ftr-464	394	18	of	of	ADP
ftr-464	394	19	executives	executive	NOUN
ftr-464	394	20	,	,	PUNCT
ftr-464	394	21	ria	ria	PROPN
ftr-464	394	22	tax	tax	NOUN
ftr-464	394	23	advisors	advisor	NOUN
ftr-464	394	24	plan	plan	PROPN
ftr-464	394	25	.	.	PUNCT
ftr-464	395	1	series	series	PROPN
ftr-464	395	2	i	i	PROPN
ftr-464	395	3	(	(	PUNCT
ftr-464	395	4	sept	sept	PROPN
ftr-464	395	5	.	.	PROPN
ftr-464	395	6	1994	1994	NUM
ftr-464	395	7	)	)	PUNCT
ftr-464	396	1	[	[	X
ftr-464	396	2	hereinafter	hereinafter	NOUN
ftr-464	396	3	ellis	ellis	PROPN
ftr-464	396	4	&	&	CCONJ
ftr-464	396	5	navin	navin	PROPN
ftr-464	396	6	]	]	PROPN
ftr-464	396	7	;	;	PUNCT
ftr-464	396	8	arthur	arthur	PROPN
ftr-464	396	9	a.	a.	PROPN
ftr-464	396	10	feder	feder	PROPN
ftr-464	396	11	,	,	PUNCT
ftr-464	396	12	pension	pension	NOUN
ftr-464	396	13	planning	planning	NOUN
ftr-464	396	14	in	in	ADP
ftr-464	396	15	the	the	DET
ftr-464	396	16	international	international	ADJ
ftr-464	396	17	context	context	NOUN
ftr-464	396	18	,	,	PUNCT
ftr-464	396	19	in	in	ADP
ftr-464	396	20	international	international	ADJ
ftr-464	396	21	tax	tax	NOUN
ftr-464	396	22	problems	problem	NOUN
ftr-464	396	23	of	of	ADP
ftr-464	396	24	charities	charity	NOUN
ftr-464	396	25	and	and	CCONJ
ftr-464	396	26	other	other	ADJ
ftr-464	396	27	private	private	ADJ
ftr-464	396	28	institutions	institution	NOUN
ftr-464	396	29	with	with	ADP
ftr-464	396	30	similar	similar	ADJ
ftr-464	396	31	tax	tax	NOUN
ftr-464	396	32	treatment	treatment	NOUN
ftr-464	396	33	,	,	PUNCT
ftr-464	396	34	39th	39th	ADJ
ftr-464	396	35	congress	congress	NOUN
ftr-464	396	36	of	of	ADP
ftr-464	396	37	the	the	DET
ftr-464	396	38	international	international	ADJ
ftr-464	396	39	fiscal	fiscal	ADJ
ftr-464	396	40	association	association	NOUN
ftr-464	396	41	,	,	PUNCT
ftr-464	396	42	41	41	NUM
ftr-464	396	43	-	-	SYM
ftr-464	396	44	56	56	NUM
ftr-464	396	45	(	(	PUNCT
ftr-464	396	46	1985	1985	NUM
ftr-464	396	47	)	)	PUNCT
ftr-464	397	1	[	[	X
ftr-464	397	2	hereinafter	hereinafter	NOUN
ftr-464	397	3	feder	feder	NOUN
ftr-464	397	4	]	]	X
ftr-464	397	5	;	;	PUNCT
ftr-464	397	6	henry	henry	PROPN
ftr-464	397	7	ordower	ordower	PROPN
ftr-464	397	8	.	.	PUNCT
ftr-464	398	1	a	a	DET
ftr-464	398	2	theorem	theorem	NOUN
ftr-464	398	3	for	for	ADP
ftr-464	398	4	compensation	compensation	NOUN
ftr-464	398	5	deferral	deferral	NOUN
ftr-464	398	6	:	:	PUNCT
ftr-464	398	7	doubling	double	VERB
ftr-464	398	8	your	your	PRON
ftr-464	398	9	blessings	blessing	NOUN
ftr-464	398	10	by	by	ADP
ftr-464	398	11	taking	take	VERB
ftr-464	398	12	your	your	PRON
ftr-464	398	13	rabbi	rabbi	NOUN
ftr-464	398	14	abroad	abroad	ADV
ftr-464	398	15	.	.	PUNCT
ftr-464	399	1	47	47	NUM
ftr-464	399	2	tax	tax	NOUN
ftr-464	399	3	law	law	NOUN
ftr-464	399	4	.	.	PUNCT
ftr-464	400	1	301	301	NUM
ftr-464	400	2	(	(	PUNCT
ftr-464	400	3	1994	1994	NUM
ftr-464	400	4	)	)	PUNCT
ftr-464	400	5	;	;	PUNCT
ftr-464	400	6	leif	leif	NOUN
ftr-464	400	7	muten	muten	PROPN
ftr-464	400	8	,	,	PUNCT
ftr-464	400	9	international	international	ADJ
ftr-464	400	10	experience	experience	NOUN
ftr-464	400	11	of	of	ADP
ftr-464	400	12	how	how	SCONJ
ftr-464	400	13	taxes	taxis	NOUN
ftr-464	400	14	influence	influence	VERB
ftr-464	400	15	the	the	DET
ftr-464	400	16	movement	movement	NOUN
ftr-464	400	17	of	of	ADP
ftr-464	400	18	private	private	ADJ
ftr-464	400	19	capital	capital	NOUN
ftr-464	400	20	,	,	PUNCT
ftr-464	400	21	8	8	NUM
ftr-464	400	22	tax	tax	NOUN
ftr-464	400	23	notes	note	NOUN
ftr-464	400	24	int'l	int'l	ADP
ftr-464	400	25	743	743	NUM
ftr-464	400	26	(	(	PUNCT
ftr-464	400	27	1994	1994	NUM
ftr-464	400	28	)	)	PUNCT
ftr-464	400	29	.	.	PUNCT
ftr-464	401	1	19961	19961	NUM
ftr-464	401	2	florida	florida	PROPN
ftr-464	401	3	tax	tax	NOUN
ftr-464	401	4	review	review	NOUN
ftr-464	401	5	(	(	PUNCT
ftr-464	401	6	at	at	ADP
ftr-464	401	7	the	the	DET
ftr-464	401	8	same	same	ADJ
ftr-464	401	9	or	or	CCONJ
ftr-464	401	10	different	different	ADJ
ftr-464	401	11	times	time	NOUN
ftr-464	401	12	)	)	PUNCT
ftr-464	401	13	.	.	PUNCT
ftr-464	402	1	finally	finally	ADV
ftr-464	402	2	,	,	PUNCT
ftr-464	402	3	taxation	taxation	NOUN
ftr-464	402	4	of	of	ADP
ftr-464	402	5	cross	cross	ADJ
ftr-464	402	6	-	-	ADJ
ftr-464	402	7	border	border	ADJ
ftr-464	402	8	pensions	pension	NOUN
ftr-464	402	9	(	(	PUNCT
ftr-464	402	10	by	by	ADP
ftr-464	402	11	other	other	ADJ
ftr-464	402	12	than	than	ADP
ftr-464	402	13	the	the	DET
ftr-464	402	14	country	country	NOUN
ftr-464	402	15	where	where	SCONJ
ftr-464	402	16	the	the	DET
ftr-464	402	17	plan	plan	NOUN
ftr-464	402	18	is	be	AUX
ftr-464	402	19	situated	situate	VERB
ftr-464	402	20	)	)	PUNCT
ftr-464	402	21	requires	require	VERB
ftr-464	402	22	that	that	SCONJ
ftr-464	402	23	pension	pension	NOUN
ftr-464	402	24	plan	plan	NOUN
ftr-464	402	25	administrators	administrator	NOUN
ftr-464	402	26	be	be	AUX
ftr-464	402	27	required	require	VERB
ftr-464	402	28	to	to	PART
ftr-464	402	29	provide	provide	VERB
ftr-464	402	30	tax	tax	NOUN
ftr-464	402	31	information	information	NOUN
ftr-464	402	32	that	that	PRON
ftr-464	402	33	may	may	AUX
ftr-464	402	34	not	not	PART
ftr-464	402	35	be	be	AUX
ftr-464	402	36	relevant	relevant	ADJ
ftr-464	402	37	under	under	ADP
ftr-464	402	38	their	their	PRON
ftr-464	402	39	own	own	ADJ
ftr-464	402	40	country	country	NOUN
ftr-464	402	41	's	's	PART
ftr-464	402	42	laws	law	NOUN
ftr-464	402	43	.	.	PUNCT
ftr-464	403	1	part	part	NOUN
ftr-464	403	2	ee	ee	ADP
ftr-464	403	3	of	of	ADP
ftr-464	403	4	this	this	DET
ftr-464	403	5	article	article	NOUN
ftr-464	403	6	will	will	AUX
ftr-464	403	7	focus	focus	VERB
ftr-464	403	8	on	on	ADP
ftr-464	403	9	the	the	DET
ftr-464	403	10	u.s	u.s	PROPN
ftr-464	403	11	.	.	PROPN
ftr-464	403	12	assertion	assertion	NOUN
ftr-464	403	13	of	of	ADP
ftr-464	403	14	source	source	NOUN
ftr-464	403	15	-	-	PUNCT
ftr-464	403	16	based	base	VERB
ftr-464	403	17	jurisdiction	jurisdiction	NOUN
ftr-464	403	18	over	over	ADP
ftr-464	403	19	cross	cross	ADJ
ftr-464	403	20	-	-	ADJ
ftr-464	403	21	border	border	ADJ
ftr-464	403	22	pension	pension	NOUN
ftr-464	403	23	income	income	NOUN
ftr-464	403	24	,	,	PUNCT
ftr-464	403	25	i.e.	i.e.	X
ftr-464	403	26	,	,	PUNCT
ftr-464	403	27	u.s	u.s	PROPN
ftr-464	403	28	.	.	PROPN
ftr-464	403	29	claims	claim	NOUN
ftr-464	403	30	to	to	PART
ftr-464	403	31	tax	tax	VERB
ftr-464	403	32	pension	pension	NOUN
ftr-464	403	33	income	income	NOUN
ftr-464	403	34	derived	derive	VERB
ftr-464	403	35	by	by	ADP
ftr-464	403	36	an	an	DET
ftr-464	403	37	individual	individual	NOUN
ftr-464	403	38	who	who	PRON
ftr-464	403	39	is	be	AUX
ftr-464	403	40	not	not	PART
ftr-464	403	41	a	a	DET
ftr-464	403	42	u.s	u.s	PROPN
ftr-464	403	43	.	.	PROPN
ftr-464	403	44	citizen	citizen	PROPN
ftr-464	403	45	or	or	CCONJ
ftr-464	403	46	resident	resident	NOUN
ftr-464	403	47	.	.	PUNCT
ftr-464	404	1	consideration	consideration	NOUN
ftr-464	404	2	will	will	AUX
ftr-464	404	3	be	be	AUX
ftr-464	404	4	given	give	VERB
ftr-464	404	5	to	to	ADP
ftr-464	404	6	the	the	DET
ftr-464	404	7	following	follow	VERB
ftr-464	404	8	situations,73	situations,73	NOUN
ftr-464	404	9	depicted	depict	VERB
ftr-464	404	10	in	in	ADP
ftr-464	404	11	the	the	DET
ftr-464	404	12	corresponding	corresponding	ADJ
ftr-464	404	13	rows	row	NOUN
ftr-464	404	14	of	of	ADP
ftr-464	404	15	table	table	NOUN
ftr-464	404	16	1	1	NUM
ftr-464	404	17	,	,	PUNCT
ftr-464	404	18	pages	page	NOUN
ftr-464	404	19	358	358	NUM
ftr-464	404	20	-	-	SYM
ftr-464	404	21	59	59	NUM
ftr-464	404	22	:	:	PUNCT
ftr-464	404	23	a	a	DET
ftr-464	404	24	nonresident	nonresident	ADJ
ftr-464	404	25	alien	alien	NOUN
ftr-464	404	26	performs	perform	VERB
ftr-464	404	27	services	service	NOUN
ftr-464	404	28	in	in	ADP
ftr-464	404	29	the	the	DET
ftr-464	404	30	u.s	u.s	PROPN
ftr-464	404	31	.	.	PROPN
ftr-464	404	32	,	,	PUNCT
ftr-464	404	33	and	and	CCONJ
ftr-464	404	34	:	:	PUNCT
ftr-464	404	35	(	(	PUNCT
ftr-464	404	36	1	1	X
ftr-464	404	37	)	)	PUNCT
ftr-464	404	38	he	he	PRON
ftr-464	404	39	earns	earn	VERB
ftr-464	404	40	unfunded	unfunded	ADJ
ftr-464	404	41	deferred	deferred	ADJ
ftr-464	404	42	compensation	compensation	NOUN
ftr-464	404	43	;	;	PUNCT
ftr-464	404	44	or	or	CCONJ
ftr-464	404	45	(	(	PUNCT
ftr-464	404	46	2	2	X
ftr-464	404	47	)	)	PUNCT
ftr-464	404	48	his	his	PRON
ftr-464	404	49	employer	employer	NOUN
ftr-464	404	50	contributes	contribute	VERB
ftr-464	404	51	to	to	ADP
ftr-464	404	52	a	a	DET
ftr-464	404	53	qualified	qualified	ADJ
ftr-464	404	54	u.s	u.s	PROPN
ftr-464	404	55	.	.	PROPN
ftr-464	404	56	pension	pension	NOUN
ftr-464	404	57	plan;74	plan;74	NOUN
ftr-464	404	58	or	or	CCONJ
ftr-464	404	59	(	(	PUNCT
ftr-464	404	60	3	3	X
ftr-464	404	61	)	)	PUNCT
ftr-464	404	62	his	his	PRON
ftr-464	404	63	employer	employer	NOUN
ftr-464	404	64	contributes	contribute	VERB
ftr-464	404	65	to	to	ADP
ftr-464	404	66	a	a	DET
ftr-464	404	67	nonqualified	nonqualified	ADJ
ftr-464	404	68	funded	fund	VERB
ftr-464	404	69	pension	pension	NOUN
ftr-464	404	70	plan	plan	NOUN
ftr-464	404	71	located	locate	VERB
ftr-464	404	72	in	in	ADP
ftr-464	404	73	the	the	DET
ftr-464	404	74	u.s	u.s	PROPN
ftr-464	404	75	.	.	PROPN
ftr-464	404	76	;	;	PUNCT
ftr-464	404	77	or	or	CCONJ
ftr-464	404	78	(	(	PUNCT
ftr-464	404	79	4	4	X
ftr-464	404	80	)	)	PUNCT
ftr-464	404	81	his	his	PRON
ftr-464	404	82	employer	employer	NOUN
ftr-464	404	83	contributes	contribute	VERB
ftr-464	404	84	to	to	ADP
ftr-464	404	85	a	a	DET
ftr-464	404	86	funded	fund	VERB
ftr-464	404	87	pension	pension	NOUN
ftr-464	404	88	plan	plan	NOUN
ftr-464	404	89	located	locate	VERB
ftr-464	404	90	in	in	ADP
ftr-464	404	91	a	a	DET
ftr-464	404	92	foreign	foreign	ADJ
ftr-464	404	93	country	country	NOUN
ftr-464	404	94	.	.	PUNCT
ftr-464	405	1	alternatively	alternatively	ADV
ftr-464	405	2	,	,	PUNCT
ftr-464	405	3	a	a	DET
ftr-464	405	4	nonresident	nonresident	ADJ
ftr-464	405	5	alien	alien	NOUN
ftr-464	405	6	performs	perform	VERB
ftr-464	405	7	services	service	NOUN
ftr-464	405	8	in	in	ADP
ftr-464	405	9	his	his	PRON
ftr-464	405	10	country	country	NOUN
ftr-464	405	11	of	of	ADP
ftr-464	405	12	residence	residence	NOUN
ftr-464	405	13	,	,	PUNCT
ftr-464	405	14	and	and	CCONJ
ftr-464	405	15	:	:	PUNCT
ftr-464	405	16	(	(	PUNCT
ftr-464	405	17	5	5	X
ftr-464	405	18	)	)	PUNCT
ftr-464	405	19	his	his	PRON
ftr-464	405	20	employer	employer	NOUN
ftr-464	405	21	contributes	contribute	VERB
ftr-464	405	22	to	to	ADP
ftr-464	405	23	a	a	DET
ftr-464	405	24	qualified	qualified	ADJ
ftr-464	405	25	u.s	u.s	PROPN
ftr-464	405	26	.	.	PROPN
ftr-464	405	27	pension	pension	NOUN
ftr-464	405	28	plan	plan	NOUN
ftr-464	405	29	;	;	PUNCT
ftr-464	405	30	or	or	CCONJ
ftr-464	405	31	(	(	PUNCT
ftr-464	405	32	6	6	X
ftr-464	405	33	)	)	PUNCT
ftr-464	405	34	his	his	PRON
ftr-464	405	35	employer	employer	NOUN
ftr-464	405	36	contributes	contribute	VERB
ftr-464	405	37	to	to	ADP
ftr-464	405	38	a	a	DET
ftr-464	405	39	nonqualified	nonqualified	ADJ
ftr-464	405	40	funded	fund	VERB
ftr-464	405	41	pension	pension	NOUN
ftr-464	405	42	plan	plan	NOUN
ftr-464	405	43	located	locate	VERB
ftr-464	405	44	in	in	ADP
ftr-464	405	45	the	the	DET
ftr-464	405	46	u.s	u.s	PROPN
ftr-464	405	47	.	.	PROPN
ftr-464	405	48	part	part	PROPN
ftr-464	405	49	iv	iv	NOUN
ftr-464	405	50	of	of	ADP
ftr-464	405	51	this	this	DET
ftr-464	405	52	article	article	NOUN
ftr-464	405	53	will	will	AUX
ftr-464	405	54	focus	focus	VERB
ftr-464	405	55	on	on	ADP
ftr-464	405	56	the	the	DET
ftr-464	405	57	u.s	u.s	PROPN
ftr-464	405	58	.	.	PROPN
ftr-464	405	59	assertion	assertion	NOUN
ftr-464	405	60	of	of	ADP
ftr-464	405	61	residencebased	residencebase	VERB
ftr-464	405	62	jurisdiction	jurisdiction	NOUN
ftr-464	405	63	over	over	ADP
ftr-464	405	64	cross	cross	ADJ
ftr-464	405	65	-	-	ADJ
ftr-464	405	66	border	border	ADJ
ftr-464	405	67	deferred	defer	VERB
ftr-464	405	68	compensation	compensation	NOUN
ftr-464	405	69	,	,	PUNCT
ftr-464	405	70	i.e.	i.e.	X
ftr-464	405	71	,	,	PUNCT
ftr-464	405	72	jurisdiction	jurisdiction	NOUN
ftr-464	405	73	to	to	PART
ftr-464	405	74	tax	tax	VERB
ftr-464	405	75	such	such	ADJ
ftr-464	405	76	income	income	NOUN
ftr-464	405	77	earned	earn	VERB
ftr-464	405	78	by	by	ADP
ftr-464	405	79	a	a	DET
ftr-464	405	80	u.s	u.s	PROPN
ftr-464	405	81	.	.	PROPN
ftr-464	405	82	citizen	citizen	PROPN
ftr-464	405	83	or	or	CCONJ
ftr-464	405	84	resident	resident	NOUN
ftr-464	405	85	.	.	PUNCT
ftr-464	406	1	consideration	consideration	NOUN
ftr-464	406	2	will	will	AUX
ftr-464	406	3	be	be	AUX
ftr-464	406	4	given	give	VERB
ftr-464	406	5	to	to	ADP
ftr-464	406	6	the	the	DET
ftr-464	406	7	following	follow	VERB
ftr-464	406	8	situations	situation	NOUN
ftr-464	406	9	,	,	PUNCT
ftr-464	406	10	depicted	depict	VERB
ftr-464	406	11	in	in	ADP
ftr-464	406	12	the	the	DET
ftr-464	406	13	corresponding	corresponding	ADJ
ftr-464	406	14	rows	row	NOUN
ftr-464	406	15	in	in	ADP
ftr-464	406	16	table	table	NOUN
ftr-464	406	17	2	2	NUM
ftr-464	406	18	,	,	PUNCT
ftr-464	406	19	pages	page	NOUN
ftr-464	406	20	360	360	NUM
ftr-464	406	21	-	-	SYM
ftr-464	406	22	61	61	NUM
ftr-464	406	23	:	:	PUNCT
ftr-464	406	24	a	a	DET
ftr-464	406	25	u.s	u.s	PROPN
ftr-464	406	26	.	.	PROPN
ftr-464	406	27	citizen	citizen	PROPN
ftr-464	406	28	or	or	CCONJ
ftr-464	406	29	resident	resident	NOUN
ftr-464	406	30	performs	perform	VERB
ftr-464	406	31	services	service	NOUN
ftr-464	406	32	abroad	abroad	ADV
ftr-464	406	33	,	,	PUNCT
ftr-464	406	34	and	and	CCONJ
ftr-464	406	35	(	(	PUNCT
ftr-464	406	36	7	7	X
ftr-464	406	37	)	)	PUNCT
ftr-464	406	38	earns	earn	VERB
ftr-464	406	39	unfunded	unfunded	ADJ
ftr-464	406	40	deferred	deferred	ADJ
ftr-464	406	41	compensation	compensation	NOUN
ftr-464	406	42	;	;	PUNCT
ftr-464	406	43	or	or	CCONJ
ftr-464	406	44	(	(	PUNCT
ftr-464	406	45	8)	8)	NUM
ftr-464	406	46	his	his	PRON
ftr-464	406	47	employer	employer	NOUN
ftr-464	406	48	contributes	contribute	VERB
ftr-464	406	49	to	to	ADP
ftr-464	406	50	a	a	DET
ftr-464	406	51	funded	fund	VERB
ftr-464	406	52	pension	pension	NOUN
ftr-464	406	53	plan	plan	NOUN
ftr-464	406	54	located	locate	VERB
ftr-464	406	55	in	in	ADP
ftr-464	406	56	a	a	DET
ftr-464	406	57	foreign	foreign	ADJ
ftr-464	406	58	country.75	country.75	ADJ
ftr-464	406	59	73	73	NUM
ftr-464	406	60	.	.	PUNCT
ftr-464	407	1	cf	cf	NOUN
ftr-464	407	2	.	.	PUNCT
ftr-464	408	1	feder	feder	PROPN
ftr-464	408	2	,	,	PUNCT
ftr-464	408	3	supra	supra	PROPN
ftr-464	408	4	note	note	PROPN
ftr-464	408	5	72	72	NUM
ftr-464	408	6	,	,	PUNCT
ftr-464	408	7	at	at	ADP
ftr-464	408	8	55	55	NUM
ftr-464	408	9	-	-	SYM
ftr-464	408	10	56	56	NUM
ftr-464	408	11	(	(	PUNCT
ftr-464	408	12	describing	describe	VERB
ftr-464	408	13	a	a	DET
ftr-464	408	14	number	number	NOUN
ftr-464	408	15	of	of	ADP
ftr-464	408	16	common	common	ADJ
ftr-464	408	17	situations	situation	NOUN
ftr-464	408	18	)	)	PUNCT
ftr-464	408	19	.	.	PUNCT
ftr-464	409	1	74	74	X
ftr-464	409	2	.	.	PUNCT
ftr-464	410	1	see	see	VERB
ftr-464	410	2	,	,	PUNCT
ftr-464	410	3	e.g.	e.g.	ADV
ftr-464	410	4	,	,	PUNCT
ftr-464	410	5	priv	priv	NOUN
ftr-464	410	6	.	.	PUNCT
ftr-464	411	1	ltr	ltr	PROPN
ftr-464	411	2	.	.	PUNCT
ftr-464	412	1	rul	rul	PROPN
ftr-464	412	2	.	.	PUNCT
ftr-464	413	1	92	92	NUM
ftr-464	413	2	-	-	SYM
ftr-464	413	3	53	53	NUM
ftr-464	413	4	-	-	PUNCT
ftr-464	413	5	049	049	NUM
ftr-464	413	6	(	(	PUNCT
ftr-464	413	7	oct	oct	PROPN
ftr-464	413	8	.	.	PROPN
ftr-464	413	9	6	6	NUM
ftr-464	413	10	,	,	PUNCT
ftr-464	413	11	1992	1992	NUM
ftr-464	413	12	)	)	PUNCT
ftr-464	413	13	.	.	PUNCT
ftr-464	414	1	75	75	NUM
ftr-464	414	2	.	.	PUNCT
ftr-464	415	1	see	see	VERB
ftr-464	415	2	feder	feder	PROPN
ftr-464	415	3	,	,	PUNCT
ftr-464	415	4	supra	supra	PROPN
ftr-464	415	5	note	note	PROPN
ftr-464	415	6	72	72	NUM
ftr-464	415	7	,	,	PUNCT
ftr-464	415	8	at	at	ADP
ftr-464	415	9	43	43	NUM
ftr-464	415	10	-	-	SYM
ftr-464	415	11	48	48	NUM
ftr-464	415	12	,	,	PUNCT
ftr-464	415	13	51	51	NUM
ftr-464	415	14	-	-	SYM
ftr-464	415	15	53	53	NUM
ftr-464	415	16	(	(	PUNCT
ftr-464	415	17	discussing	discuss	VERB
ftr-464	415	18	germany	germany	PROPN
ftr-464	415	19	and	and	CCONJ
ftr-464	415	20	u.k	u.k	PROPN
ftr-464	415	21	.	.	PROPN
ftr-464	415	22	)	)	PUNCT
ftr-464	415	23	.	.	PUNCT
ftr-464	416	1	in	in	ADP
ftr-464	416	2	many	many	ADJ
ftr-464	416	3	cases	case	NOUN
ftr-464	416	4	,	,	PUNCT
ftr-464	416	5	however	however	ADV
ftr-464	416	6	,	,	PUNCT
ftr-464	416	7	a	a	DET
ftr-464	416	8	u.s	u.s	PROPN
ftr-464	416	9	.	.	PROPN
ftr-464	416	10	multinational	multinational	PROPN
ftr-464	416	11	may	may	AUX
ftr-464	416	12	send	send	VERB
ftr-464	416	13	a	a	DET
ftr-464	416	14	u.s	u.s	PROPN
ftr-464	416	15	.	.	PROPN
ftr-464	416	16	citizen	citizen	PROPN
ftr-464	416	17	employee	employee	NOUN
ftr-464	416	18	to	to	PART
ftr-464	416	19	work	work	VERB
ftr-464	416	20	in	in	ADP
ftr-464	416	21	a	a	DET
ftr-464	416	22	foreign	foreign	ADJ
ftr-464	416	23	branch	branch	NOUN
ftr-464	416	24	or	or	CCONJ
ftr-464	416	25	subsidiary	subsidiary	NOUN
ftr-464	416	26	and	and	CCONJ
ftr-464	416	27	may	may	AUX
ftr-464	416	28	continue	continue	VERB
ftr-464	416	29	making	make	VERB
ftr-464	416	30	contributions	contribution	NOUN
ftr-464	416	31	on	on	ADP
ftr-464	416	32	behalf	behalf	NOUN
ftr-464	416	33	of	of	ADP
ftr-464	416	34	the	the	DET
ftr-464	416	35	employee	employee	NOUN
ftr-464	416	36	to	to	ADP
ftr-464	416	37	a	a	DET
ftr-464	416	38	u.s	u.s	PROPN
ftr-464	416	39	.	.	PROPN
ftr-464	416	40	based	base	VERB
ftr-464	416	41	pension	pension	NOUN
ftr-464	416	42	plan	plan	NOUN
ftr-464	416	43	.	.	PUNCT
ftr-464	417	1	see	see	VERB
ftr-464	417	2	,	,	PUNCT
ftr-464	417	3	e.g.	e.g.	ADV
ftr-464	417	4	,	,	PUNCT
ftr-464	417	5	rev	rev	PROPN
ftr-464	417	6	.	.	PROPN
ftr-464	418	1	rul	rul	PROPN
ftr-464	418	2	.	.	PUNCT
ftr-464	419	1	79	79	NUM
ftr-464	419	2	-	-	SYM
ftr-464	419	3	389	389	NUM
ftr-464	419	4	,	,	PUNCT
ftr-464	419	5	1979	1979	NUM
ftr-464	419	6	-	-	SYM
ftr-464	419	7	2	2	NUM
ftr-464	419	8	c.b	c.b	PROPN
ftr-464	419	9	.	.	PROPN
ftr-464	419	10	281	281	NUM
ftr-464	419	11	(	(	PUNCT
ftr-464	419	12	employee	employee	NOUN
ftr-464	419	13	retired	retire	VERB
ftr-464	419	14	abroad	abroad	ADV
ftr-464	419	15	)	)	PUNCT
ftr-464	419	16	.	.	PUNCT
ftr-464	420	1	see	see	VERB
ftr-464	420	2	also	also	ADV
ftr-464	420	3	feder	feder	PROPN
ftr-464	420	4	,	,	PUNCT
ftr-464	420	5	supra	supra	PROPN
ftr-464	420	6	,	,	PUNCT
ftr-464	420	7	at	at	ADP
ftr-464	420	8	48	48	NUM
ftr-464	420	9	-	-	SYM
ftr-464	420	10	50	50	NUM
ftr-464	420	11	.	.	PUNCT
ftr-464	421	1	[	[	X
ftr-464	421	2	vol	vol	NOUN
ftr-464	421	3	3:6	3:6	NUM
ftr-464	421	4	u.s	u.s	PROPN
ftr-464	421	5	.	.	PROPN
ftr-464	421	6	income	income	NOUN
ftr-464	421	7	taxation	taxation	NOUN
ftr-464	421	8	of	of	ADP
ftr-464	421	9	cross	cross	ADJ
ftr-464	421	10	-	-	ADJ
ftr-464	421	11	border	border	ADJ
ftr-464	421	12	pensions	pension	NOUN
ftr-464	421	13	a	a	DET
ftr-464	421	14	foreign	foreign	ADJ
ftr-464	421	15	national	national	ADJ
ftr-464	421	16	performs	perform	VERB
ftr-464	421	17	services	service	NOUN
ftr-464	421	18	abroad	abroad	ADV
ftr-464	421	19	,	,	PUNCT
ftr-464	421	20	and	and	CCONJ
ftr-464	421	21	later	later	ADV
ftr-464	421	22	becomes	become	VERB
ftr-464	421	23	a	a	DET
ftr-464	421	24	u.s	u.s	PROPN
ftr-464	421	25	.	.	PROPN
ftr-464	421	26	resident	resident	NOUN
ftr-464	421	27	before	before	ADP
ftr-464	421	28	receiving	receive	VERB
ftr-464	421	29	payments	payment	NOUN
ftr-464	421	30	:	:	PUNCT
ftr-464	421	31	(	(	PUNCT
ftr-464	421	32	9	9	X
ftr-464	421	33	)	)	PUNCT
ftr-464	421	34	from	from	ADP
ftr-464	421	35	an	an	DET
ftr-464	421	36	unfunded	unfunded	ADJ
ftr-464	421	37	deferred	defer	VERB
ftr-464	421	38	compensation	compensation	NOUN
ftr-464	421	39	arrangement	arrangement	NOUN
ftr-464	421	40	;	;	PUNCT
ftr-464	421	41	or	or	CCONJ
ftr-464	421	42	(	(	PUNCT
ftr-464	421	43	10	10	NUM
ftr-464	421	44	)	)	PUNCT
ftr-464	421	45	from	from	ADP
ftr-464	421	46	a	a	DET
ftr-464	421	47	funded	fund	VERB
ftr-464	421	48	pension	pension	NOUN
ftr-464	421	49	plan	plan	NOUN
ftr-464	421	50	located	locate	VERB
ftr-464	421	51	in	in	ADP
ftr-464	421	52	a	a	DET
ftr-464	421	53	foreign	foreign	ADJ
ftr-464	421	54	country.76	country.76	PROPN
ftr-464	421	55	m.	m.	PROPN
ftr-464	421	56	source	source	NOUN
ftr-464	421	57	-	-	PUNCT
ftr-464	421	58	based	base	VERB
ftr-464	421	59	taxation	taxation	NOUN
ftr-464	421	60	by	by	ADP
ftr-464	421	61	u.s	u.s	PROPN
ftr-464	421	62	.	.	PROPN
ftr-464	421	63	of	of	ADP
ftr-464	421	64	deferred	defer	VERB
ftr-464	421	65	compensation	compensation	NOUN
ftr-464	421	66	paid	pay	VERB
ftr-464	421	67	to	to	PART
ftr-464	421	68	nonresident	nonresident	VERB
ftr-464	421	69	aliens	alien	NOUN
ftr-464	421	70	a.	a.	NOUN
ftr-464	421	71	background	background	NOUN
ftr-464	421	72	:	:	PUNCT
ftr-464	421	73	u.s	u.s	PROPN
ftr-464	421	74	.	.	PROPN
ftr-464	421	75	taxation	taxation	NOUN
ftr-464	421	76	of	of	ADP
ftr-464	421	77	current	current	ADJ
ftr-464	421	78	compensation	compensation	NOUN
ftr-464	421	79	and	and	CCONJ
ftr-464	421	80	investment	investment	NOUN
ftr-464	421	81	income	income	NOUN
ftr-464	421	82	of	of	ADP
ftr-464	421	83	nonresident	nonresident	ADJ
ftr-464	421	84	aliens	alien	NOUN
ftr-464	421	85	a	a	DET
ftr-464	421	86	u.s	u.s	PROPN
ftr-464	421	87	.	.	PROPN
ftr-464	421	88	citizen	citizen	PROPN
ftr-464	421	89	or	or	CCONJ
ftr-464	421	90	an	an	DET
ftr-464	421	91	alien	alien	NOUN
ftr-464	421	92	classified	classify	VERB
ftr-464	421	93	by	by	ADP
ftr-464	421	94	u.s	u.s	PROPN
ftr-464	421	95	.	.	PROPN
ftr-464	421	96	tax	tax	NOUN
ftr-464	421	97	law	law	NOUN
ftr-464	421	98	as	as	ADP
ftr-464	421	99	a	a	DET
ftr-464	421	100	"	"	PUNCT
ftr-464	421	101	resident	resident	NOUN
ftr-464	421	102	"	"	PUNCT
ftr-464	421	103	(	(	PUNCT
ftr-464	421	104	by	by	ADP
ftr-464	421	105	virtue	virtue	NOUN
ftr-464	421	106	of	of	ADP
ftr-464	421	107	"	"	PUNCT
ftr-464	421	108	substantial	substantial	ADJ
ftr-464	421	109	presence	presence	NOUN
ftr-464	421	110	"	"	PUNCT
ftr-464	421	111	or	or	CCONJ
ftr-464	421	112	immigration	immigration	NOUN
ftr-464	421	113	status	status	NOUN
ftr-464	421	114	as	as	ADP
ftr-464	421	115	a	a	DET
ftr-464	421	116	permanent	permanent	ADJ
ftr-464	421	117	resident	resident	NOUN
ftr-464	421	118	)	)	PUNCT
ftr-464	421	119	is	be	AUX
ftr-464	421	120	taxed	tax	VERB
ftr-464	421	121	by	by	ADP
ftr-464	421	122	the	the	DET
ftr-464	421	123	u.s	u.s	PROPN
ftr-464	421	124	.	.	PROPN
ftr-464	421	125	on	on	ADP
ftr-464	421	126	worldwide	worldwide	ADJ
ftr-464	421	127	income.7	income.7	NOUN
ftr-464	421	128	by	by	ADP
ftr-464	421	129	contrast	contrast	NOUN
ftr-464	421	130	,	,	PUNCT
ftr-464	421	131	u.s	u.s	PROPN
ftr-464	421	132	.	.	PROPN
ftr-464	421	133	taxation	taxation	NOUN
ftr-464	421	134	of	of	ADP
ftr-464	421	135	a	a	DET
ftr-464	421	136	nonresident	nonresident	ADJ
ftr-464	421	137	alien	alien	NOUN
ftr-464	421	138	extends	extend	VERB
ftr-464	421	139	only	only	ADV
ftr-464	421	140	to	to	PART
ftr-464	421	141	income	income	NOUN
ftr-464	421	142	considered	consider	VERB
ftr-464	421	143	to	to	PART
ftr-464	421	144	have	have	VERB
ftr-464	421	145	a	a	DET
ftr-464	421	146	sufficient	sufficient	ADJ
ftr-464	421	147	nexus	nexus	NOUN
ftr-464	421	148	with	with	ADP
ftr-464	421	149	the	the	DET
ftr-464	421	150	u.s	u.s	PROPN
ftr-464	421	151	.	.	PROPN
ftr-464	421	152	a	a	DET
ftr-464	421	153	nonresident	nonresident	ADJ
ftr-464	421	154	alien	alien	NOUN
ftr-464	421	155	is	be	AUX
ftr-464	421	156	taxed	tax	VERB
ftr-464	421	157	at	at	ADP
ftr-464	421	158	the	the	DET
ftr-464	421	159	usual	usual	ADJ
ftr-464	421	160	u.s	u.s	PROPN
ftr-464	421	161	.	.	PROPN
ftr-464	421	162	individual	individual	ADJ
ftr-464	421	163	rates	rate	NOUN
ftr-464	421	164	on	on	ADP
ftr-464	421	165	income	income	NOUN
ftr-464	421	166	considered	consider	VERB
ftr-464	421	167	to	to	PART
ftr-464	421	168	be	be	AUX
ftr-464	421	169	effectively	effectively	ADV
ftr-464	421	170	connected	connect	VERB
ftr-464	421	171	with	with	ADP
ftr-464	421	172	a	a	DET
ftr-464	421	173	u.s	u.s	PROPN
ftr-464	421	174	.	.	PROPN
ftr-464	421	175	trade	trade	NOUN
ftr-464	421	176	or	or	CCONJ
ftr-464	421	177	business	business	NOUN
ftr-464	421	178	,	,	PUNCT
ftr-464	421	179	and	and	CCONJ
ftr-464	421	180	at	at	ADP
ftr-464	421	181	a	a	DET
ftr-464	421	182	flat	flat	ADJ
ftr-464	421	183	30	30	NUM
ftr-464	421	184	%	%	NOUN
ftr-464	421	185	rate	rate	NOUN
ftr-464	421	186	on	on	ADP
ftr-464	421	187	certain	certain	ADJ
ftr-464	421	188	categories	category	NOUN
ftr-464	421	189	of	of	ADP
ftr-464	421	190	u.s.-source	u.s.-source	ADJ
ftr-464	421	191	income	income	NOUN
ftr-464	421	192	,	,	PUNCT
ftr-464	421	193	such	such	ADJ
ftr-464	421	194	as	as	ADP
ftr-464	421	195	fees	fee	NOUN
ftr-464	421	196	,	,	PUNCT
ftr-464	421	197	dividends	dividend	NOUN
ftr-464	421	198	and	and	CCONJ
ftr-464	421	199	interest	interest	NOUN
ftr-464	421	200	.	.	PUNCT
ftr-464	422	1	78	78	NUM
ftr-464	422	2	apart	apart	ADV
ftr-464	422	3	from	from	ADP
ftr-464	422	4	a	a	DET
ftr-464	422	5	fairly	fairly	ADV
ftr-464	422	6	narrow	narrow	ADJ
ftr-464	422	7	exception	exception	NOUN
ftr-464	422	8	for	for	ADP
ftr-464	422	9	short	short	ADJ
ftr-464	422	10	-	-	PUNCT
ftr-464	422	11	term	term	NOUN
ftr-464	422	12	commercial	commercial	ADJ
ftr-464	422	13	travelers	traveler	NOUN
ftr-464	422	14	to	to	ADP
ftr-464	422	15	the	the	DET
ftr-464	422	16	u.s	u.s	PROPN
ftr-464	422	17	.	.	PROPN
ftr-464	422	18	,	,	PUNCT
ftr-464	422	19	compensation	compensation	NOUN
ftr-464	422	20	for	for	ADP
ftr-464	422	21	services	service	NOUN
ftr-464	422	22	performed	perform	VERB
ftr-464	422	23	in	in	ADP
ftr-464	422	24	the	the	DET
ftr-464	422	25	u.s	u.s	PROPN
ftr-464	422	26	.	.	PROPN
ftr-464	422	27	is	be	AUX
ftr-464	422	28	treated	treat	VERB
ftr-464	422	29	as	as	ADP
ftr-464	422	30	from	from	ADP
ftr-464	422	31	u.s	u.s	PROPN
ftr-464	422	32	.	.	PROPN
ftr-464	422	33	sources	source	NOUN
ftr-464	422	34	and	and	CCONJ
ftr-464	422	35	as	as	ADV
ftr-464	422	36	effectively	effectively	ADV
ftr-464	422	37	connected	connected	ADJ
ftr-464	422	38	income	income	NOUN
ftr-464	422	39	;	;	PUNCT
ftr-464	422	40	'	'	PUNCT
ftr-464	422	41	thus	thus	ADV
ftr-464	422	42	,	,	PUNCT
ftr-464	422	43	it	it	PRON
ftr-464	422	44	is	be	AUX
ftr-464	422	45	taxed	tax	VERB
ftr-464	422	46	to	to	ADP
ftr-464	422	47	a	a	DET
ftr-464	422	48	nonresident	nonresident	ADJ
ftr-464	422	49	alien	alien	NOUN
ftr-464	422	50	at	at	ADP
ftr-464	422	51	usual	usual	ADJ
ftr-464	422	52	u.s	u.s	PROPN
ftr-464	422	53	.	.	PROPN
ftr-464	422	54	rates	rate	NOUN
ftr-464	422	55	~	~	PUNCT
ftr-464	422	56	o	o	NOUN
ftr-464	422	57	and	and	CCONJ
ftr-464	422	58	subject	subject	ADJ
ftr-464	422	59	to	to	ADP
ftr-464	422	60	withholding	withholding	NOUN
ftr-464	422	61	;	;	PUNCT
ftr-464	422	62	such	such	ADJ
ftr-464	422	63	withholding	withholding	NOUN
ftr-464	422	64	is	be	AUX
ftr-464	422	65	even	even	ADV
ftr-464	422	66	required	require	VERB
ftr-464	422	67	of	of	ADP
ftr-464	422	68	foreign	foreign	ADJ
ftr-464	422	69	employers	employer	NOUN
ftr-464	422	70	,	,	PUNCT
ftr-464	422	71	although	although	SCONJ
ftr-464	422	72	compliance	compliance	NOUN
ftr-464	422	73	is	be	AUX
ftr-464	422	74	apparently	apparently	ADV
ftr-464	422	75	poor	poor	ADJ
ftr-464	422	76	.	.	PUNCT
ftr-464	423	1	"	"	PUNCT
ftr-464	423	2	'	'	PUNCT
ftr-464	423	3	compensation	compensation	NOUN
ftr-464	423	4	paid	pay	VERB
ftr-464	423	5	for	for	ADP
ftr-464	423	6	services	service	NOUN
ftr-464	423	7	performed	perform	VERB
ftr-464	423	8	76	76	NUM
ftr-464	423	9	.	.	PUNCT
ftr-464	424	1	see	see	VERB
ftr-464	424	2	,	,	PUNCT
ftr-464	424	3	e.g.	e.g.	ADV
ftr-464	424	4	,	,	PUNCT
ftr-464	424	5	tech	tech	NOUN
ftr-464	424	6	.	.	PUNCT
ftr-464	425	1	adv	adv	PROPN
ftr-464	425	2	.	.	PUNCT
ftr-464	425	3	mem	mem	PROPN
ftr-464	425	4	.	.	PUNCT
ftr-464	425	5	89	89	NUM
ftr-464	425	6	-	-	SYM
ftr-464	425	7	11	11	NUM
ftr-464	425	8	-	-	PUNCT
ftr-464	425	9	001	001	NUM
ftr-464	425	10	(	(	PUNCT
ftr-464	425	11	sept	sept	PROPN
ftr-464	425	12	.	.	PROPN
ftr-464	425	13	27	27	NUM
ftr-464	425	14	,	,	PUNCT
ftr-464	425	15	1988	1988	NUM
ftr-464	425	16	)	)	PUNCT
ftr-464	425	17	(	(	PUNCT
ftr-464	425	18	pre	pre	ADJ
ftr-464	425	19	-	-	ADJ
ftr-464	425	20	retirement	retirement	ADJ
ftr-464	425	21	distributions	distribution	NOUN
ftr-464	425	22	to	to	ADP
ftr-464	425	23	canadian	canadian	ADJ
ftr-464	425	24	citizen	citizen	NOUN
ftr-464	425	25	who	who	PRON
ftr-464	425	26	became	become	VERB
ftr-464	425	27	u.s	u.s	PROPN
ftr-464	425	28	.	.	PROPN
ftr-464	425	29	resident	resident	PROPN
ftr-464	425	30	alien	alien	PROPN
ftr-464	425	31	)	)	PUNCT
ftr-464	425	32	.	.	PUNCT
ftr-464	426	1	77	77	NUM
ftr-464	426	2	.	.	PUNCT
ftr-464	427	1	see	see	VERB
ftr-464	427	2	regs	reg	NOUN
ftr-464	427	3	.	.	PUNCT
ftr-464	428	1	§	§	PROPN
ftr-464	428	2	1.1	1.1	NUM
ftr-464	428	3	-	-	SYM
ftr-464	428	4	1(b	1(b	NUM
ftr-464	428	5	)	)	PUNCT
ftr-464	428	6	;	;	PUNCT
ftr-464	428	7	cf	cf	X
ftr-464	428	8	.	.	PUNCT
ftr-464	428	9	irc	irc	PROPN
ftr-464	428	10	§	§	PROPN
ftr-464	428	11	2(d	2(d	NUM
ftr-464	428	12	)	)	PUNCT
ftr-464	428	13	(	(	PUNCT
ftr-464	428	14	special	special	ADJ
ftr-464	428	15	rules	rule	NOUN
ftr-464	428	16	for	for	ADP
ftr-464	428	17	nonresident	nonresident	ADJ
ftr-464	428	18	alien	alien	ADJ
ftr-464	428	19	individuals	individual	NOUN
ftr-464	428	20	)	)	PUNCT
ftr-464	428	21	.	.	PUNCT
ftr-464	429	1	in	in	ADP
ftr-464	429	2	some	some	DET
ftr-464	429	3	cases	case	NOUN
ftr-464	429	4	,	,	PUNCT
ftr-464	429	5	an	an	DET
ftr-464	429	6	alien	alien	NOUN
ftr-464	429	7	classified	classify	VERB
ftr-464	429	8	as	as	ADP
ftr-464	429	9	a	a	DET
ftr-464	429	10	resident	resident	NOUN
ftr-464	429	11	under	under	ADP
ftr-464	429	12	the	the	DET
ftr-464	429	13	code	code	NOUN
ftr-464	429	14	will	will	AUX
ftr-464	429	15	also	also	ADV
ftr-464	429	16	be	be	AUX
ftr-464	429	17	classified	classify	VERB
ftr-464	429	18	as	as	ADP
ftr-464	429	19	a	a	DET
ftr-464	429	20	resident	resident	NOUN
ftr-464	429	21	m	m	VERB
ftr-464	429	22	another	another	DET
ftr-464	429	23	country	country	NOUN
ftr-464	429	24	.	.	PUNCT
ftr-464	430	1	such	such	DET
ftr-464	430	2	a	a	DET
ftr-464	430	3	conflict	conflict	NOUN
ftr-464	430	4	may	may	AUX
ftr-464	430	5	be	be	AUX
ftr-464	430	6	resolved	resolve	VERB
ftr-464	430	7	in	in	ADP
ftr-464	430	8	a	a	DET
ftr-464	430	9	treaty	treaty	NOUN
ftr-464	430	10	ticbreaker	ticbreaker	NOUN
ftr-464	430	11	clause	clause	NOUN
ftr-464	430	12	.	.	PUNCT
ftr-464	431	1	78	78	NUM
ftr-464	431	2	.	.	PUNCT
ftr-464	432	1	see	see	VERB
ftr-464	432	2	irc	irc	PROPN
ftr-464	432	3	§	§	PROPN
ftr-464	432	4	§	§	PROPN
ftr-464	432	5	2(d	2(d	NUM
ftr-464	432	6	)	)	PUNCT
ftr-464	432	7	,	,	PUNCT
ftr-464	432	8	871	871	NUM
ftr-464	432	9	-	-	SYM
ftr-464	432	10	874	874	NUM
ftr-464	432	11	.	.	PUNCT
ftr-464	433	1	79	79	NUM
ftr-464	433	2	.	.	PUNCT
ftr-464	434	1	see	see	VERB
ftr-464	434	2	irc	irc	PROPN
ftr-464	434	3	§	§	PROPN
ftr-464	434	4	§	§	PROPN
ftr-464	434	5	861(a)(3	861(a)(3	NUM
ftr-464	434	6	)	)	PUNCT
ftr-464	434	7	(	(	PUNCT
ftr-464	434	8	source	source	NOUN
ftr-464	434	9	rule	rule	NOUN
ftr-464	434	10	for	for	ADP
ftr-464	434	11	compensation	compensation	NOUN
ftr-464	434	12	)	)	PUNCT
ftr-464	434	13	,	,	PUNCT
ftr-464	434	14	864(b	864(b	PROPN
ftr-464	434	15	)	)	PUNCT
ftr-464	434	16	(	(	PUNCT
ftr-464	434	17	defining	define	VERB
ftr-464	434	18	"	"	PUNCT
ftr-464	434	19	u.s	u.s	PROPN
ftr-464	434	20	.	.	PROPN
ftr-464	434	21	trade	trade	NOUN
ftr-464	434	22	or	or	CCONJ
ftr-464	434	23	business	business	NOUN
ftr-464	434	24	"	"	PUNCT
ftr-464	434	25	)	)	PUNCT
ftr-464	434	26	,	,	PUNCT
ftr-464	434	27	864(c	864(c	NUM
ftr-464	434	28	)	)	PUNCT
ftr-464	434	29	(	(	PUNCT
ftr-464	434	30	defining	define	VERB
ftr-464	434	31	"	"	PUNCT
ftr-464	434	32	effectively	effectively	ADV
ftr-464	434	33	connected	connected	ADJ
ftr-464	434	34	income	income	NOUN
ftr-464	434	35	"	"	PUNCT
ftr-464	434	36	)	)	PUNCT
ftr-464	434	37	;	;	PUNCT
ftr-464	434	38	regs	reg	NOUN
ftr-464	434	39	.	.	PUNCT
ftr-464	435	1	§	§	PROPN
ftr-464	435	2	1.864	1.864	NUM
ftr-464	435	3	-	-	SYM
ftr-464	435	4	4(c)(6	4(c)(6	NUM
ftr-464	435	5	)	)	PUNCT
ftr-464	435	6	(	(	PUNCT
ftr-464	435	7	effectively	effectively	ADV
ftr-464	435	8	connected	connected	ADJ
ftr-464	435	9	income	income	NOUN
ftr-464	435	10	involving	involve	VERB
ftr-464	435	11	personal	personal	ADJ
ftr-464	435	12	services	service	NOUN
ftr-464	435	13	)	)	PUNCT
ftr-464	435	14	.	.	PUNCT
ftr-464	436	1	for	for	ADP
ftr-464	436	2	taxable	taxable	ADJ
ftr-464	436	3	years	year	NOUN
ftr-464	436	4	beginning	begin	VERB
ftr-464	436	5	after	after	ADP
ftr-464	436	6	december	december	PROPN
ftr-464	436	7	31	31	NUM
ftr-464	436	8	,	,	PUNCT
ftr-464	436	9	1975	1975	NUM
ftr-464	436	10	,	,	PUNCT
ftr-464	436	11	if	if	SCONJ
ftr-464	436	12	the	the	DET
ftr-464	436	13	services	service	NOUN
ftr-464	436	14	are	be	AUX
ftr-464	436	15	performed	perform	VERB
ftr-464	436	16	partly	partly	ADV
ftr-464	436	17	within	within	ADP
ftr-464	436	18	and	and	CCONJ
ftr-464	436	19	partly	partly	ADV
ftr-464	436	20	outside	outside	ADP
ftr-464	436	21	the	the	DET
ftr-464	436	22	u.s	u.s	PROPN
ftr-464	436	23	.	.	PROPN
ftr-464	436	24	,	,	PUNCT
ftr-464	436	25	the	the	DET
ftr-464	436	26	allocation	allocation	NOUN
ftr-464	436	27	between	between	ADP
ftr-464	436	28	u.s	u.s	PROPN
ftr-464	436	29	.	.	PROPN
ftr-464	436	30	and	and	CCONJ
ftr-464	436	31	foreign	foreign	ADJ
ftr-464	436	32	sources	source	NOUN
ftr-464	436	33	is	be	AUX
ftr-464	436	34	"	"	PUNCT
ftr-464	436	35	determined	determined	ADJ
ftr-464	436	36	on	on	ADP
ftr-464	436	37	the	the	DET
ftr-464	436	38	basis	basis	NOUN
ftr-464	436	39	that	that	SCONJ
ftr-464	436	40	most	most	ADV
ftr-464	436	41	correctly	correctly	ADV
ftr-464	436	42	reflects	reflect	VERB
ftr-464	436	43	the	the	DET
ftr-464	436	44	proper	proper	ADJ
ftr-464	436	45	source	source	NOUN
ftr-464	436	46	of	of	ADP
ftr-464	436	47	income	income	NOUN
ftr-464	436	48	under	under	ADP
ftr-464	436	49	the	the	DET
ftr-464	436	50	facts	fact	NOUN
ftr-464	436	51	and	and	CCONJ
ftr-464	436	52	circumstances	circumstance	NOUN
ftr-464	436	53	of	of	ADP
ftr-464	436	54	the	the	DET
ftr-464	436	55	particular	particular	ADJ
ftr-464	436	56	case	case	NOUN
ftr-464	436	57	.	.	PUNCT
ftr-464	436	58	"	"	PUNCT
ftr-464	436	59	regs	reg	NOUN
ftr-464	436	60	.	.	PUNCT
ftr-464	437	1	§	§	PROPN
ftr-464	437	2	1.861	1.861	NUM
ftr-464	437	3	-	-	PUNCT
ftr-464	437	4	4(b)(1)(i	4(b)(1)(i	NUM
ftr-464	437	5	)	)	PUNCT
ftr-464	437	6	.	.	PUNCT
ftr-464	438	1	80	80	NUM
ftr-464	438	2	.	.	PUNCT
ftr-464	439	1	see	see	VERB
ftr-464	439	2	rev	rev	PROPN
ftr-464	439	3	.	.	PROPN
ftr-464	439	4	rul	rul	PROPN
ftr-464	439	5	.	.	PUNCT
ftr-464	440	1	92	92	NUM
ftr-464	440	2	-	-	SYM
ftr-464	440	3	106	106	NUM
ftr-464	440	4	,	,	PUNCT
ftr-464	440	5	1992	1992	NUM
ftr-464	440	6	-	-	SYM
ftr-464	440	7	2	2	NUM
ftr-464	440	8	c.b	c.b	PROPN
ftr-464	440	9	.	.	PROPN
ftr-464	440	10	258	258	NUM
ftr-464	440	11	(	(	PUNCT
ftr-464	440	12	situations	situation	NOUN
ftr-464	440	13	3	3	NUM
ftr-464	440	14	and	and	CCONJ
ftr-464	440	15	4	4	NUM
ftr-464	440	16	)	)	PUNCT
ftr-464	440	17	;	;	PUNCT
ftr-464	441	1	thomas	thomas	PROPN
ftr-464	441	2	st.g	st.g	PROPN
ftr-464	441	3	.	.	PUNCT
ftr-464	442	1	bisseu	bisseu	PROPN
ftr-464	442	2	,	,	PUNCT
ftr-464	442	3	irs	irs	PROPN
ftr-464	442	4	rules	rule	NOUN
ftr-464	442	5	on	on	ADP
ftr-464	442	6	international	international	ADJ
ftr-464	442	7	payroll	payroll	NOUN
ftr-464	442	8	tax	tax	NOUN
ftr-464	442	9	issues	issue	NOUN
ftr-464	442	10	,	,	PUNCT
ftr-464	442	11	22	22	NUM
ftr-464	442	12	tax	tax	NOUN
ftr-464	442	13	mgmt	mgmt	NOUN
ftr-464	442	14	.	.	PUNCT
ftr-464	443	1	int'l	int'l	PROPN
ftr-464	443	2	j.	j.	PROPN
ftr-464	443	3	145	145	NUM
ftr-464	443	4	,	,	PUNCT
ftr-464	443	5	147	147	NUM
ftr-464	443	6	(	(	PUNCT
ftr-464	443	7	1993	1993	NUM
ftr-464	443	8	)	)	PUNCT
ftr-464	443	9	.	.	PUNCT
ftr-464	444	1	81	81	NUM
ftr-464	444	2	.	.	PUNCT
ftr-464	445	1	whether	whether	SCONJ
ftr-464	445	2	or	or	CCONJ
ftr-464	445	3	not	not	PART
ftr-464	445	4	an	an	DET
ftr-464	445	5	alien	alien	NOUN
ftr-464	445	6	's	's	PART
ftr-464	445	7	employer	employer	NOUN
ftr-464	445	8	is	be	AUX
ftr-464	445	9	a	a	DET
ftr-464	445	10	u.s	u.s	PROPN
ftr-464	445	11	.	.	PROPN
ftr-464	445	12	person	person	NOUN
ftr-464	445	13	or	or	CCONJ
ftr-464	445	14	a	a	DET
ftr-464	445	15	foreign	foreign	ADJ
ftr-464	445	16	person	person	NOUN
ftr-464	445	17	,	,	PUNCT
ftr-464	445	18	wages	wage	NOUN
ftr-464	445	19	paid	pay	VERB
ftr-464	445	20	in	in	ADP
ftr-464	445	21	respect	respect	NOUN
ftr-464	445	22	of	of	ADP
ftr-464	445	23	services	service	NOUN
ftr-464	445	24	performed	perform	VERB
ftr-464	445	25	in	in	ADP
ftr-464	445	26	the	the	DET
ftr-464	445	27	u.s	u.s	PROPN
ftr-464	445	28	.	.	PROPN
ftr-464	445	29	(	(	PUNCT
ftr-464	445	30	and	and	CCONJ
ftr-464	445	31	not	not	PART
ftr-464	445	32	qualifying	qualify	VERB
ftr-464	445	33	under	under	ADP
ftr-464	445	34	the	the	DET
ftr-464	445	35	exception	exception	NOUN
ftr-464	445	36	)	)	PUNCT
ftr-464	445	37	are	be	AUX
ftr-464	445	38	subject	subject	ADJ
ftr-464	445	39	to	to	ADP
ftr-464	445	40	income	income	NOUN
ftr-464	445	41	tax	tax	NOUN
ftr-464	445	42	withholding	withholding	NOUN
ftr-464	445	43	under	under	ADP
ftr-464	445	44	§	§	PROPN
ftr-464	445	45	3402(a	3402(a	NOUN
ftr-464	445	46	)	)	PUNCT
ftr-464	445	47	and	and	CCONJ
ftr-464	445	48	withholding	withholding	NOUN
ftr-464	445	49	of	of	ADP
ftr-464	445	50	fica	fica	PROPN
ftr-464	445	51	taxes	taxis	NOUN
ftr-464	445	52	under	under	ADP
ftr-464	445	53	§	§	PROPN
ftr-464	445	54	3101(a	3101(a	ADP
ftr-464	445	55	)	)	PUNCT
ftr-464	445	56	and	and	CCONJ
ftr-464	445	57	(	(	PUNCT
ftr-464	445	58	b	b	NOUN
ftr-464	445	59	)	)	PUNCT
ftr-464	445	60	.	.	PUNCT
ftr-464	446	1	rev	rev	PROPN
ftr-464	446	2	.	.	PUNCT
ftr-464	447	1	rul	rul	PROPN
ftr-464	447	2	.	.	PUNCT
ftr-464	448	1	92	92	NUM
ftr-464	448	2	-	-	SYM
ftr-464	448	3	106	106	NUM
ftr-464	448	4	,	,	PUNCT
ftr-464	448	5	supra	supra	PROPN
ftr-464	448	6	note	note	NOUN
ftr-464	448	7	80	80	NUM
ftr-464	448	8	(	(	PUNCT
ftr-464	448	9	situations	situation	NOUN
ftr-464	448	10	3	3	NUM
ftr-464	448	11	and	and	CCONJ
ftr-464	448	12	4	4	NUM
ftr-464	448	13	)	)	PUNCT
ftr-464	448	14	.	.	PUNCT
ftr-464	449	1	such	such	ADJ
ftr-464	449	2	employers	employer	NOUN
ftr-464	449	3	are	be	AUX
ftr-464	449	4	19961	19961	NUM
ftr-464	449	5	florida	florida	PROPN
ftr-464	449	6	tax	tax	NOUN
ftr-464	449	7	review	review	NOUN
ftr-464	449	8	outside	outside	ADP
ftr-464	449	9	the	the	DET
ftr-464	449	10	u.s	u.s	PROPN
ftr-464	449	11	.	.	PROPN
ftr-464	449	12	,	,	PUNCT
ftr-464	449	13	whether	whether	SCONJ
ftr-464	449	14	or	or	CCONJ
ftr-464	449	15	not	not	PART
ftr-464	449	16	paid	pay	VERB
ftr-464	449	17	by	by	ADP
ftr-464	449	18	an	an	DET
ftr-464	449	19	american	american	ADJ
ftr-464	449	20	employer	employer	NOUN
ftr-464	449	21	,	,	PUNCT
ftr-464	449	22	is	be	AUX
ftr-464	449	23	not	not	PART
ftr-464	449	24	subject	subject	ADJ
ftr-464	449	25	to	to	ADP
ftr-464	449	26	u.s	u.s	PROPN
ftr-464	449	27	.	.	PROPN
ftr-464	449	28	tax	tax	NOUN
ftr-464	449	29	in	in	ADP
ftr-464	449	30	the	the	DET
ftr-464	449	31	hands	hand	NOUN
ftr-464	449	32	of	of	ADP
ftr-464	449	33	a	a	DET
ftr-464	449	34	nonresident	nonresident	ADJ
ftr-464	449	35	alien	alien	ADJ
ftr-464	449	36	employee	employee	NOUN
ftr-464	449	37	.	.	PUNCT
ftr-464	450	1	the	the	DET
ftr-464	450	2	exception	exception	NOUN
ftr-464	450	3	from	from	ADP
ftr-464	450	4	u.s	u.s	PROPN
ftr-464	450	5	.	.	PROPN
ftr-464	450	6	tax	tax	NOUN
ftr-464	450	7	for	for	ADP
ftr-464	450	8	compensation	compensation	NOUN
ftr-464	450	9	received	receive	VERB
ftr-464	450	10	by	by	ADP
ftr-464	450	11	a	a	DET
ftr-464	450	12	shortterm	shortterm	PROPN
ftr-464	450	13	commercial	commercial	PROPN
ftr-464	450	14	traveler	traveler	NOUN
ftr-464	450	15	applies	apply	VERB
ftr-464	450	16	only	only	ADV
ftr-464	450	17	if	if	SCONJ
ftr-464	450	18	(	(	PUNCT
ftr-464	450	19	1	1	X
ftr-464	450	20	)	)	PUNCT
ftr-464	450	21	the	the	DET
ftr-464	450	22	employee	employee	NOUN
ftr-464	450	23	is	be	AUX
ftr-464	450	24	present	present	ADJ
ftr-464	450	25	in	in	ADP
ftr-464	450	26	the	the	DET
ftr-464	450	27	u.s	u.s	PROPN
ftr-464	450	28	.	.	PROPN
ftr-464	450	29	for	for	ADP
ftr-464	450	30	no	no	DET
ftr-464	450	31	more	more	ADJ
ftr-464	450	32	than	than	ADP
ftr-464	450	33	90	90	NUM
ftr-464	450	34	days	day	NOUN
ftr-464	450	35	during	during	ADP
ftr-464	450	36	the	the	DET
ftr-464	450	37	year	year	NOUN
ftr-464	450	38	,	,	PUNCT
ftr-464	450	39	(	(	PUNCT
ftr-464	450	40	2	2	X
ftr-464	450	41	)	)	PUNCT
ftr-464	450	42	the	the	DET
ftr-464	450	43	compensation	compensation	NOUN
ftr-464	450	44	does	do	AUX
ftr-464	450	45	not	not	PART
ftr-464	450	46	exceed	exceed	VERB
ftr-464	450	47	$	$	SYM
ftr-464	450	48	3,000	3,000	NUM
ftr-464	450	49	,	,	PUNCT
ftr-464	450	50	and	and	CCONJ
ftr-464	450	51	(	(	PUNCT
ftr-464	450	52	3	3	X
ftr-464	450	53	)	)	PUNCT
ftr-464	450	54	either	either	CCONJ
ftr-464	450	55	the	the	DET
ftr-464	450	56	employer	employer	NOUN
ftr-464	450	57	is	be	AUX
ftr-464	450	58	a	a	DET
ftr-464	450	59	foreign	foreign	ADJ
ftr-464	450	60	person	person	NOUN
ftr-464	450	61	not	not	PART
ftr-464	450	62	engaged	engage	VERB
ftr-464	450	63	in	in	ADP
ftr-464	450	64	a	a	DET
ftr-464	450	65	u.s	u.s	PROPN
ftr-464	450	66	.	.	PROPN
ftr-464	450	67	trade	trade	NOUN
ftr-464	450	68	or	or	CCONJ
ftr-464	450	69	business	business	NOUN
ftr-464	450	70	or	or	CCONJ
ftr-464	450	71	,	,	PUNCT
ftr-464	450	72	if	if	SCONJ
ftr-464	450	73	the	the	DET
ftr-464	450	74	employer	employer	NOUN
ftr-464	450	75	is	be	AUX
ftr-464	450	76	a	a	DET
ftr-464	450	77	u.s	u.s	PROPN
ftr-464	450	78	.	.	PROPN
ftr-464	450	79	person	person	PROPN
ftr-464	450	80	,	,	PUNCT
ftr-464	450	81	the	the	DET
ftr-464	450	82	services	service	NOUN
ftr-464	450	83	are	be	AUX
ftr-464	450	84	performed	perform	VERB
ftr-464	450	85	for	for	SCONJ
ftr-464	450	86	the	the	DET
ftr-464	450	87	employer	employer	NOUN
ftr-464	450	88	's	's	PART
ftr-464	450	89	foreign	foreign	ADJ
ftr-464	450	90	office.s2	office.s2	PROPN
ftr-464	450	91	treaties	treaty	NOUN
ftr-464	450	92	entered	enter	VERB
ftr-464	450	93	into	into	ADP
ftr-464	450	94	by	by	ADP
ftr-464	450	95	the	the	DET
ftr-464	450	96	u.s.83	u.s.83	NOUN
ftr-464	450	97	commonly	commonly	ADV
ftr-464	450	98	expand	expand	VERB
ftr-464	450	99	upon	upon	SCONJ
ftr-464	450	100	the	the	DET
ftr-464	450	101	"	"	PUNCT
ftr-464	450	102	business	business	NOUN
ftr-464	450	103	traveler	traveler	NOUN
ftr-464	450	104	"	"	PUNCT
ftr-464	450	105	exemption	exemption	NOUN
ftr-464	450	106	in	in	ADP
ftr-464	450	107	the	the	DET
ftr-464	450	108	code,84	code,84	NOUN
ftr-464	450	109	by	by	ADP
ftr-464	450	110	eliminating	eliminate	VERB
ftr-464	450	111	the	the	DET
ftr-464	450	112	dollar	dollar	NOUN
ftr-464	450	113	limitation	limitation	NOUN
ftr-464	450	114	and	and	CCONJ
ftr-464	450	115	extending	extend	VERB
ftr-464	450	116	the	the	DET
ftr-464	450	117	permitted	permit	VERB
ftr-464	450	118	period	period	NOUN
ftr-464	450	119	of	of	ADP
ftr-464	450	120	presence	presence	NOUN
ftr-464	450	121	to	to	ADP
ftr-464	450	122	183	183	NUM
ftr-464	450	123	days	day	NOUN
ftr-464	450	124	.	.	PUNCT
ftr-464	451	1	such	such	ADJ
ftr-464	451	2	treaties	treaty	NOUN
ftr-464	451	3	,	,	PUNCT
ftr-464	451	4	however	however	ADV
ftr-464	451	5	,	,	PUNCT
ftr-464	451	6	do	do	AUX
ftr-464	451	7	not	not	PART
ftr-464	451	8	otherwise	otherwise	ADV
ftr-464	451	9	limit	limit	VERB
ftr-464	451	10	u.s	u.s	PROPN
ftr-464	451	11	.	.	PROPN
ftr-464	451	12	taxation	taxation	NOUN
ftr-464	451	13	of	of	ADP
ftr-464	451	14	compensation	compensation	NOUN
ftr-464	451	15	for	for	ADP
ftr-464	451	16	services	service	NOUN
ftr-464	451	17	performed	perform	VERB
ftr-464	451	18	in	in	ADP
ftr-464	451	19	the	the	DET
ftr-464	451	20	u.s	u.s	PROPN
ftr-464	451	21	.	.	PROPN
ftr-464	451	22	by	by	ADP
ftr-464	451	23	employees.8	employees.8	PROPN
ftr-464	451	24	5	5	NUM
ftr-464	451	25	subject	subject	ADJ
ftr-464	451	26	to	to	ADP
ftr-464	451	27	fica	fica	PROPN
ftr-464	451	28	taxes	taxis	NOUN
ftr-464	451	29	imposed	impose	VERB
ftr-464	451	30	under	under	ADP
ftr-464	451	31	§	§	PROPN
ftr-464	451	32	3111(a	3111(a	NUM
ftr-464	451	33	)	)	PUNCT
ftr-464	451	34	and	and	CCONJ
ftr-464	451	35	(	(	PUNCT
ftr-464	451	36	b	b	NOUN
ftr-464	451	37	)	)	PUNCT
ftr-464	451	38	and	and	CCONJ
ftr-464	451	39	futa	futa	ADJ
ftr-464	451	40	taxes	taxis	NOUN
ftr-464	451	41	imposed	impose	VERB
ftr-464	451	42	under	under	ADP
ftr-464	451	43	§	§	PROPN
ftr-464	451	44	3301	3301	NUM
ftr-464	451	45	.	.	PUNCT
ftr-464	452	1	i	i	PRON
ftr-464	452	2	d.	d.	PROPN
ftr-464	452	3	according	accord	VERB
ftr-464	452	4	to	to	ADP
ftr-464	452	5	thomas	thomas	PROPN
ftr-464	452	6	st.g	st.g	PROPN
ftr-464	452	7	.	.	PUNCT
ftr-464	453	1	bissell	bissell	PROPN
ftr-464	453	2	,	,	PUNCT
ftr-464	453	3	"	"	PUNCT
ftr-464	453	4	it	it	PRON
ftr-464	453	5	is	be	AUX
ftr-464	453	6	quite	quite	ADV
ftr-464	453	7	common	common	ADJ
ftr-464	453	8	[	[	X
ftr-464	453	9	however	however	ADV
ftr-464	453	10	,	,	PUNCT
ftr-464	453	11	]	]	PUNCT
ftr-464	453	12	for	for	SCONJ
ftr-464	453	13	a	a	DET
ftr-464	453	14	foreign	foreign	ADJ
ftr-464	453	15	employer	employer	NOUN
ftr-464	453	16	who	who	PRON
ftr-464	453	17	employs	employ	VERB
ftr-464	453	18	a	a	DET
ftr-464	453	19	nra	nra	NOUN
ftr-464	453	20	working	work	VERB
ftr-464	453	21	in	in	ADP
ftr-464	453	22	the	the	DET
ftr-464	453	23	united	united	PROPN
ftr-464	453	24	states	states	PROPN
ftr-464	453	25	not	not	PART
ftr-464	453	26	to	to	PART
ftr-464	453	27	establish	establish	VERB
ftr-464	453	28	a	a	DET
ftr-464	453	29	u.s	u.s	PROPN
ftr-464	453	30	.	.	PROPN
ftr-464	453	31	payroll	payroll	NOUN
ftr-464	453	32	system	system	NOUN
ftr-464	453	33	and	and	CCONJ
ftr-464	453	34	thus	thus	ADV
ftr-464	453	35	to	to	PART
ftr-464	453	36	fail	fail	VERB
ftr-464	453	37	to	to	PART
ftr-464	453	38	withhold	withhold	VERB
ftr-464	453	39	fica	fica	PROPN
ftr-464	453	40	,	,	PUNCT
ftr-464	453	41	futa	futa	PROPN
ftr-464	453	42	and	and	CCONJ
ftr-464	453	43	wage	wage	VERB
ftr-464	453	44	withholding	withholding	NOUN
ftr-464	453	45	tax	tax	NOUN
ftr-464	453	46	.	.	PUNCT
ftr-464	453	47	"	"	PUNCT
ftr-464	454	1	bissell	bissell	PROPN
ftr-464	454	2	,	,	PUNCT
ftr-464	454	3	supra	supra	PROPN
ftr-464	454	4	note	note	PROPN
ftr-464	454	5	80	80	NUM
ftr-464	454	6	,	,	PUNCT
ftr-464	454	7	at	at	ADP
ftr-464	454	8	147	147	NUM
ftr-464	454	9	.	.	PUNCT
ftr-464	455	1	this	this	PRON
ftr-464	455	2	may	may	AUX
ftr-464	455	3	be	be	AUX
ftr-464	455	4	because	because	SCONJ
ftr-464	455	5	the	the	DET
ftr-464	455	6	employee	employee	NOUN
ftr-464	455	7	,	,	PUNCT
ftr-464	455	8	who	who	PRON
ftr-464	455	9	has	have	VERB
ftr-464	455	10	a	a	DET
ftr-464	455	11	temporary	temporary	ADJ
ftr-464	455	12	business	business	NOUN
ftr-464	455	13	visitor	visitor	NOUN
ftr-464	455	14	visa	visa	NOUN
ftr-464	455	15	,	,	PUNCT
ftr-464	455	16	"	"	PUNCT
ftr-464	455	17	normally	normally	ADV
ftr-464	455	18	can	can	AUX
ftr-464	455	19	not	not	PART
ftr-464	455	20	obtain	obtain	VERB
ftr-464	455	21	a	a	DET
ftr-464	455	22	u.s	u.s	PROPN
ftr-464	455	23	.	.	PROPN
ftr-464	455	24	social	social	ADJ
ftr-464	455	25	security	security	NOUN
ftr-464	455	26	number	number	NOUN
ftr-464	455	27	"	"	PUNCT
ftr-464	455	28	;	;	PUNCT
ftr-464	455	29	"	"	PUNCT
ftr-464	455	30	more	more	ADV
ftr-464	455	31	commonly	commonly	ADV
ftr-464	455	32	"	"	PUNCT
ftr-464	455	33	this	this	DET
ftr-464	455	34	situation	situation	NOUN
ftr-464	455	35	is	be	AUX
ftr-464	455	36	due	due	ADJ
ftr-464	455	37	to	to	ADP
ftr-464	455	38	the	the	DET
ftr-464	455	39	employer	employer	NOUN
ftr-464	455	40	's	's	PART
ftr-464	455	41	"	"	PUNCT
ftr-464	455	42	concern	concern	NOUN
ftr-464	455	43	that	that	SCONJ
ftr-464	455	44	the	the	DET
ftr-464	455	45	filing	filing	NOUN
ftr-464	455	46	of	of	ADP
ftr-464	455	47	u.s	u.s	PROPN
ftr-464	455	48	.	.	PROPN
ftr-464	455	49	payroll	payroll	NOUN
ftr-464	455	50	tax	tax	NOUN
ftr-464	455	51	forms	form	NOUN
ftr-464	455	52	may	may	AUX
ftr-464	455	53	be	be	AUX
ftr-464	455	54	likely	likely	ADJ
ftr-464	455	55	to	to	PART
ftr-464	455	56	elicit	elicit	VERB
ftr-464	455	57	inquiries	inquiry	NOUN
ftr-464	455	58	from	from	ADP
ftr-464	455	59	the	the	DET
ftr-464	455	60	irs	irs	PROPN
ftr-464	455	61	and/or	and/or	CCONJ
ftr-464	455	62	from	from	ADP
ftr-464	455	63	the	the	DET
ftr-464	455	64	relevant	relevant	ADJ
ftr-464	455	65	state	state	NOUN
ftr-464	455	66	tax	tax	NOUN
ftr-464	455	67	authorities	authority	NOUN
ftr-464	455	68	as	as	ADP
ftr-464	455	69	to	to	ADP
ftr-464	455	70	whether	whether	SCONJ
ftr-464	455	71	the	the	DET
ftr-464	455	72	employer	employer	NOUN
ftr-464	455	73	is	be	AUX
ftr-464	455	74	engaged	engage	VERB
ftr-464	455	75	in	in	ADP
ftr-464	455	76	trade	trade	NOUN
ftr-464	455	77	or	or	CCONJ
ftr-464	455	78	business	business	NOUN
ftr-464	455	79	in	in	ADP
ftr-464	455	80	the	the	DET
ftr-464	455	81	united	united	PROPN
ftr-464	455	82	states	states	PROPN
ftr-464	455	83	...	...	PUNCT
ftr-464	455	84	and/or	and/or	CCONJ
ftr-464	455	85	is	be	AUX
ftr-464	455	86	'	'	AUX
ftr-464	455	87	doing	do	VERB
ftr-464	455	88	business	business	NOUN
ftr-464	455	89	'	'	PUNCT
ftr-464	455	90	for	for	ADP
ftr-464	455	91	state	state	NOUN
ftr-464	455	92	corporate	corporate	ADJ
ftr-464	455	93	income	income	NOUN
ftr-464	455	94	tax	tax	NOUN
ftr-464	455	95	purposes	purpose	NOUN
ftr-464	455	96	.	.	PUNCT
ftr-464	455	97	"	"	PUNCT
ftr-464	456	1	i	i	PRON
ftr-464	456	2	d.	d.	VERB
ftr-464	456	3	where	where	SCONJ
ftr-464	456	4	a	a	DET
ftr-464	456	5	nonresident	nonresident	ADJ
ftr-464	456	6	alien	alien	NOUN
ftr-464	456	7	is	be	AUX
ftr-464	456	8	employed	employ	VERB
ftr-464	456	9	by	by	ADP
ftr-464	456	10	a	a	DET
ftr-464	456	11	foreign	foreign	ADJ
ftr-464	456	12	employer	employer	NOUN
ftr-464	456	13	in	in	ADP
ftr-464	456	14	the	the	DET
ftr-464	456	15	u.s	u.s	PROPN
ftr-464	456	16	.	.	PROPN
ftr-464	456	17	,	,	PUNCT
ftr-464	456	18	"	"	PUNCT
ftr-464	456	19	the	the	DET
ftr-464	456	20	irs	irs	PROPN
ftr-464	456	21	enforcement	enforcement	NOUN
ftr-464	456	22	of	of	ADP
ftr-464	456	23	all	all	DET
ftr-464	456	24	three	three	NUM
ftr-464	456	25	payroll	payroll	NOUN
ftr-464	456	26	taxes	taxis	NOUN
ftr-464	456	27	...	...	PUNCT
ftr-464	456	28	tends	tend	VERB
ftr-464	456	29	to	to	PART
ftr-464	456	30	be	be	AUX
ftr-464	456	31	quite	quite	ADV
ftr-464	456	32	spotty	spotty	ADJ
ftr-464	456	33	.	.	PUNCT
ftr-464	456	34	"	"	PUNCT
ftr-464	457	1	i	i	PRON
ftr-464	457	2	d.	d.	PROPN
ftr-464	457	3	82	82	NUM
ftr-464	457	4	.	.	PUNCT
ftr-464	458	1	see	see	VERB
ftr-464	458	2	irc	irc	PROPN
ftr-464	458	3	§	§	PROPN
ftr-464	458	4	861(a)(3)(a)-(c	861(a)(3)(a)-(c	NUM
ftr-464	458	5	)	)	PUNCT
ftr-464	458	6	.	.	PUNCT
ftr-464	459	1	83	83	NUM
ftr-464	459	2	.	.	PUNCT
ftr-464	460	1	such	such	DET
ftr-464	460	2	a	a	DET
ftr-464	460	3	provision	provision	NOUN
ftr-464	460	4	is	be	AUX
ftr-464	460	5	included	include	VERB
ftr-464	460	6	in	in	ADP
ftr-464	460	7	the	the	DET
ftr-464	460	8	1996	1996	NUM
ftr-464	460	9	u.s	u.s	PROPN
ftr-464	460	10	.	.	PROPN
ftr-464	460	11	model	model	PROPN
ftr-464	460	12	.	.	PUNCT
ftr-464	461	1	see	see	VERB
ftr-464	461	2	1996	1996	NUM
ftr-464	461	3	u.s	u.s	PROPN
ftr-464	461	4	.	.	PROPN
ftr-464	461	5	model	model	PROPN
ftr-464	461	6	,	,	PUNCT
ftr-464	461	7	supra	supra	PROPN
ftr-464	461	8	note	note	NOUN
ftr-464	461	9	2	2	NUM
ftr-464	461	10	,	,	PUNCT
ftr-464	461	11	art	art	NOUN
ftr-464	461	12	.	.	PUNCT
ftr-464	462	1	15	15	NUM
ftr-464	462	2	;	;	PUNCT
ftr-464	462	3	see	see	VERB
ftr-464	462	4	also	also	ADV
ftr-464	462	5	u.s	u.s	PROPN
ftr-464	462	6	.	.	PROPN
ftr-464	462	7	treasury	treasury	PROPN
ftr-464	462	8	department	department	PROPN
ftr-464	462	9	model	model	PROPN
ftr-464	462	10	income	income	PROPN
ftr-464	462	11	tax	tax	PROPN
ftr-464	462	12	treaty	treaty	PROPN
ftr-464	462	13	,	,	PUNCT
ftr-464	462	14	art	art	NOUN
ftr-464	462	15	.	.	PUNCT
ftr-464	463	1	15	15	NUM
ftr-464	463	2	(	(	PUNCT
ftr-464	463	3	1981	1981	NUM
ftr-464	463	4	)	)	PUNCT
ftr-464	463	5	,	,	PUNCT
ftr-464	463	6	85	85	NUM
ftr-464	463	7	tni	tni	NOUN
ftr-464	463	8	42	42	NUM
ftr-464	463	9	-	-	SYM
ftr-464	463	10	33	33	NUM
ftr-464	463	11	(	(	PUNCT
ftr-464	463	12	april	april	PROPN
ftr-464	463	13	21	21	NUM
ftr-464	463	14	,	,	PUNCT
ftr-464	463	15	1990	1990	NUM
ftr-464	463	16	)	)	PUNCT
ftr-464	463	17	(	(	PUNCT
ftr-464	463	18	lexis	lexis	X
ftr-464	463	19	,	,	PUNCT
ftr-464	463	20	fedtax	fedtax	NOUN
ftr-464	463	21	library	library	NOUN
ftr-464	463	22	,	,	PUNCT
ftr-464	463	23	tni	tni	NOUN
ftr-464	463	24	file	file	NOUN
ftr-464	463	25	)	)	PUNCT
ftr-464	464	1	[	[	X
ftr-464	464	2	hereinafter	hereinafter	NOUN
ftr-464	464	3	1981	1981	NUM
ftr-464	464	4	u.s	u.s	PROPN
ftr-464	464	5	.	.	PROPN
ftr-464	464	6	model	model	PROPN
ftr-464	464	7	]	]	PUNCT
ftr-464	464	8	.	.	PUNCT
ftr-464	465	1	the	the	DET
ftr-464	465	2	1981	1981	NUM
ftr-464	465	3	u.s	u.s	PROPN
ftr-464	465	4	.	.	PROPN
ftr-464	465	5	model	model	NOUN
ftr-464	465	6	was	be	AUX
ftr-464	465	7	withdrawn	withdraw	VERB
ftr-464	465	8	in	in	ADP
ftr-464	465	9	july	july	PROPN
ftr-464	465	10	1992	1992	NUM
ftr-464	465	11	.	.	PUNCT
ftr-464	466	1	see	see	VERB
ftr-464	466	2	treasury	treasury	PROPN
ftr-464	466	3	announces	announce	VERB
ftr-464	466	4	review	review	NOUN
ftr-464	466	5	of	of	ADP
ftr-464	466	6	model	model	NOUN
ftr-464	466	7	income	income	PROPN
ftr-464	466	8	tax	tax	PROPN
ftr-464	466	9	treaty	treaty	NOUN
ftr-464	466	10	,	,	PUNCT
ftr-464	466	11	july	july	PROPN
ftr-464	466	12	17	17	NUM
ftr-464	466	13	,	,	PUNCT
ftr-464	466	14	1992	1992	NUM
ftr-464	466	15	,	,	PUNCT
ftr-464	466	16	reprinted	reprint	VERB
ftr-464	466	17	in	in	ADP
ftr-464	466	18	92	92	NUM
ftr-464	466	19	tni	tni	NOUN
ftr-464	466	20	31	31	NUM
ftr-464	466	21	-	-	SYM
ftr-464	466	22	29	29	NUM
ftr-464	466	23	(	(	PUNCT
ftr-464	466	24	july	july	PROPN
ftr-464	466	25	29	29	NUM
ftr-464	466	26	,	,	PUNCT
ftr-464	466	27	1992	1992	NUM
ftr-464	466	28	)	)	PUNCT
ftr-464	466	29	(	(	PUNCT
ftr-464	466	30	lexis	lexis	X
ftr-464	466	31	,	,	PUNCT
ftr-464	466	32	fedtax	fedtax	NOUN
ftr-464	466	33	library	library	NOUN
ftr-464	466	34	,	,	PUNCT
ftr-464	466	35	tni	tni	NOUN
ftr-464	466	36	file	file	NOUN
ftr-464	466	37	)	)	PUNCT
ftr-464	466	38	(	(	PUNCT
ftr-464	466	39	announcing	announce	VERB
ftr-464	466	40	withdrawal	withdrawal	NOUN
ftr-464	466	41	and	and	CCONJ
ftr-464	466	42	undertaking	undertaking	NOUN
ftr-464	466	43	of	of	ADP
ftr-464	466	44	project	project	NOUN
ftr-464	466	45	for	for	ADP
ftr-464	466	46	revision	revision	NOUN
ftr-464	466	47	)	)	PUNCT
ftr-464	466	48	.	.	PUNCT
ftr-464	467	1	see	see	VERB
ftr-464	467	2	also	also	ADV
ftr-464	467	3	organization	organization	NOUN
ftr-464	467	4	for	for	ADP
ftr-464	467	5	economic	economic	ADJ
ftr-464	467	6	cooperation	cooperation	NOUN
ftr-464	467	7	and	and	CCONJ
ftr-464	467	8	development	development	NOUN
ftr-464	467	9	,	,	PUNCT
ftr-464	467	10	comm	comm	NOUN
ftr-464	467	11	.	.	PUNCT
ftr-464	468	1	on	on	ADP
ftr-464	468	2	fiscal	fiscal	ADJ
ftr-464	468	3	affairs	affair	NOUN
ftr-464	468	4	,	,	PUNCT
ftr-464	468	5	model	model	NOUN
ftr-464	468	6	tax	tax	NOUN
ftr-464	468	7	convention	convention	NOUN
ftr-464	468	8	on	on	ADP
ftr-464	468	9	income	income	NOUN
ftr-464	468	10	and	and	CCONJ
ftr-464	468	11	capital	capital	NOUN
ftr-464	468	12	,	,	PUNCT
ftr-464	468	13	art	art	NOUN
ftr-464	468	14	.	.	PUNCT
ftr-464	469	1	15	15	NUM
ftr-464	469	2	(	(	PUNCT
ftr-464	469	3	1992	1992	NUM
ftr-464	469	4	)	)	PUNCT
ftr-464	470	1	[	[	X
ftr-464	470	2	hereinafter	hereinafter	NOUN
ftr-464	470	3	1992	1992	NUM
ftr-464	470	4	oecd	oecd	PROPN
ftr-464	470	5	model	model	PROPN
ftr-464	470	6	]	]	PUNCT
ftr-464	470	7	(	(	PUNCT
ftr-464	470	8	requiring	require	VERB
ftr-464	470	9	that	that	SCONJ
ftr-464	470	10	the	the	DET
ftr-464	470	11	recipient	recipient	NOUN
ftr-464	470	12	be	be	AUX
ftr-464	470	13	present	present	ADJ
ftr-464	470	14	not	not	PART
ftr-464	470	15	more	more	ADJ
ftr-464	470	16	than	than	ADP
ftr-464	470	17	183	183	NUM
ftr-464	470	18	days	day	NOUN
ftr-464	470	19	,	,	PUNCT
ftr-464	470	20	the	the	DET
ftr-464	470	21	remuneration	remuneration	NOUN
ftr-464	470	22	be	be	AUX
ftr-464	470	23	paid	pay	VERB
ftr-464	470	24	by	by	ADP
ftr-464	470	25	or	or	CCONJ
ftr-464	470	26	on	on	ADP
ftr-464	470	27	behalf	behalf	NOUN
ftr-464	470	28	of	of	ADP
ftr-464	470	29	a	a	DET
ftr-464	470	30	nonresident	nonresident	ADJ
ftr-464	470	31	employer	employer	NOUN
ftr-464	470	32	,	,	PUNCT
ftr-464	470	33	and	and	CCONJ
ftr-464	470	34	the	the	DET
ftr-464	470	35	remuneration	remuneration	NOUN
ftr-464	470	36	not	not	PART
ftr-464	470	37	be	be	AUX
ftr-464	470	38	borne	bear	VERB
ftr-464	470	39	by	by	ADP
ftr-464	470	40	either	either	CCONJ
ftr-464	470	41	a	a	DET
ftr-464	470	42	permanent	permanent	ADJ
ftr-464	470	43	establishment	establishment	NOUN
ftr-464	470	44	or	or	CCONJ
ftr-464	470	45	fixed	fix	VERB
ftr-464	470	46	base	base	NOUN
ftr-464	470	47	of	of	ADP
ftr-464	470	48	the	the	DET
ftr-464	470	49	employer	employer	NOUN
ftr-464	470	50	in	in	ADP
ftr-464	470	51	the	the	DET
ftr-464	470	52	source	source	NOUN
ftr-464	470	53	state	state	NOUN
ftr-464	470	54	)	)	PUNCT
ftr-464	470	55	;	;	PUNCT
ftr-464	470	56	jacques	jacques	PROPN
ftr-464	470	57	sassesville	sassesville	PROPN
ftr-464	470	58	,	,	PUNCT
ftr-464	470	59	the	the	DET
ftr-464	470	60	oecd	oecd	PROPN
ftr-464	470	61	model	model	PROPN
ftr-464	470	62	tax	tax	NOUN
ftr-464	470	63	convention	convention	NOUN
ftr-464	470	64	is	be	AUX
ftr-464	470	65	revised	revise	VERB
ftr-464	470	66	,	,	PUNCT
ftr-464	470	67	4	4	NUM
ftr-464	470	68	j.	j.	NOUN
ftr-464	470	69	int'l	int'l	PROPN
ftr-464	470	70	tax'n	tax'n	ADJ
ftr-464	470	71	129	129	NUM
ftr-464	470	72	,	,	PUNCT
ftr-464	470	73	13132	13132	NUM
ftr-464	470	74	(	(	PUNCT
ftr-464	470	75	1993	1993	NUM
ftr-464	470	76	)	)	PUNCT
ftr-464	470	77	(	(	PUNCT
ftr-464	470	78	describing	describe	VERB
ftr-464	470	79	changes	change	NOUN
ftr-464	470	80	in	in	ADP
ftr-464	470	81	the	the	DET
ftr-464	470	82	183	183	NUM
ftr-464	470	83	-	-	PUNCT
ftr-464	470	84	day	day	NOUN
ftr-464	470	85	rule	rule	NOUN
ftr-464	470	86	in	in	ADP
ftr-464	470	87	the	the	DET
ftr-464	470	88	1992	1992	NUM
ftr-464	470	89	oecd	oecd	PROPN
ftr-464	470	90	model	model	NOUN
ftr-464	470	91	)	)	PUNCT
ftr-464	470	92	;	;	PUNCT
ftr-464	470	93	see	see	VERB
ftr-464	470	94	generally	generally	ADV
ftr-464	470	95	irs	irs	PROPN
ftr-464	470	96	publication	publication	NOUN
ftr-464	470	97	901	901	NUM
ftr-464	470	98	,	,	PUNCT
ftr-464	470	99	u.s	u.s	PROPN
ftr-464	470	100	.	.	PROPN
ftr-464	470	101	tax	tax	NOUN
ftr-464	470	102	treaties	treaty	NOUN
ftr-464	470	103	at	at	ADP
ftr-464	470	104	2	2	NUM
ftr-464	470	105	-	-	SYM
ftr-464	470	106	10	10	NUM
ftr-464	470	107	(	(	PUNCT
ftr-464	470	108	revised	revise	VERB
ftr-464	470	109	nov	nov	PROPN
ftr-464	470	110	.	.	PROPN
ftr-464	470	111	1995	1995	NUM
ftr-464	470	112	)	)	PUNCT
ftr-464	470	113	(	(	PUNCT
ftr-464	470	114	discussing	discuss	VERB
ftr-464	470	115	how	how	SCONJ
ftr-464	470	116	"	"	PUNCT
ftr-464	470	117	residents	resident	NOUN
ftr-464	470	118	"	"	PUNCT
ftr-464	470	119	of	of	ADP
ftr-464	470	120	other	other	ADJ
ftr-464	470	121	countries	country	NOUN
ftr-464	470	122	are	be	AUX
ftr-464	470	123	taxed	tax	VERB
ftr-464	470	124	on	on	ADP
ftr-464	470	125	personal	personal	ADJ
ftr-464	470	126	service	service	NOUN
ftr-464	470	127	income	income	NOUN
ftr-464	470	128	under	under	ADP
ftr-464	470	129	various	various	ADJ
ftr-464	470	130	treaties	treaty	NOUN
ftr-464	470	131	)	)	PUNCT
ftr-464	470	132	.	.	PUNCT
ftr-464	471	1	84	84	NUM
ftr-464	471	2	.	.	PUNCT
ftr-464	472	1	see	see	VERB
ftr-464	472	2	andersen	andersen	PROPN
ftr-464	472	3	,	,	PUNCT
ftr-464	472	4	supra	supra	PROPN
ftr-464	472	5	note	note	PROPN
ftr-464	472	6	1	1	NUM
ftr-464	472	7	,	,	PUNCT
ftr-464	472	8	at	at	ADP
ftr-464	472	9	94	94	NUM
ftr-464	472	10	.	.	PUNCT
ftr-464	472	11	85	85	NUM
ftr-464	472	12	.	.	PUNCT
ftr-464	473	1	these	these	DET
ftr-464	473	2	treaties	treaty	NOUN
ftr-464	473	3	also	also	ADV
ftr-464	473	4	generally	generally	ADV
ftr-464	473	5	contain	contain	VERB
ftr-464	473	6	a	a	DET
ftr-464	473	7	separate	separate	ADJ
ftr-464	473	8	article	article	NOUN
ftr-464	473	9	for	for	ADP
ftr-464	473	10	compensation	compensation	NOUN
ftr-464	473	11	for	for	ADP
ftr-464	473	12	independent	independent	ADJ
ftr-464	473	13	services	service	NOUN
ftr-464	473	14	,	,	PUNCT
ftr-464	473	15	which	which	PRON
ftr-464	473	16	provides	provide	VERB
ftr-464	473	17	exemption	exemption	NOUN
ftr-464	473	18	unless	unless	SCONJ
ftr-464	473	19	the	the	DET
ftr-464	473	20	services	service	NOUN
ftr-464	473	21	are	be	AUX
ftr-464	473	22	performed	perform	VERB
ftr-464	473	23	in	in	ADP
ftr-464	473	24	connection	connection	NOUN
ftr-464	473	25	with	with	ADP
ftr-464	473	26	a	a	DET
ftr-464	473	27	fixed	fix	VERB
ftr-464	473	28	base	base	NOUN
ftr-464	473	29	in	in	ADP
ftr-464	473	30	the	the	DET
ftr-464	473	31	host	host	NOUN
ftr-464	473	32	country	country	NOUN
ftr-464	473	33	.	.	PUNCT
ftr-464	474	1	see	see	VERB
ftr-464	474	2	1992	1992	NUM
ftr-464	474	3	oecd	oecd	PROPN
ftr-464	474	4	model	model	NOUN
ftr-464	474	5	,	,	PUNCT
ftr-464	474	6	supra	supra	PROPN
ftr-464	474	7	note	note	PROPN
ftr-464	474	8	83	83	NUM
ftr-464	474	9	,	,	PUNCT
ftr-464	474	10	art	art	NOUN
ftr-464	474	11	.	.	PUNCT
ftr-464	475	1	14	14	NUM
ftr-464	475	2	;	;	PUNCT
ftr-464	475	3	irs	irs	PROPN
ftr-464	475	4	publication	publication	NOUN
ftr-464	475	5	901	901	NUM
ftr-464	475	6	,	,	PUNCT
ftr-464	475	7	supra	supra	ADJ
ftr-464	475	8	note	note	NOUN
ftr-464	475	9	83	83	NUM
ftr-464	475	10	,	,	PUNCT
ftr-464	475	11	at	at	ADP
ftr-464	475	12	2	2	NUM
ftr-464	475	13	-	-	SYM
ftr-464	475	14	10	10	NUM
ftr-464	475	15	.	.	PUNCT
ftr-464	476	1	[	[	X
ftr-464	476	2	vol	vol	NOUN
ftr-464	476	3	3:6	3:6	NUM
ftr-464	476	4	u.s	u.s	PROPN
ftr-464	476	5	.	.	PROPN
ftr-464	476	6	income	income	NOUN
ftr-464	476	7	taxation	taxation	NOUN
ftr-464	476	8	of	of	ADP
ftr-464	476	9	cross	cross	ADJ
ftr-464	476	10	-	-	ADJ
ftr-464	476	11	border	border	ADJ
ftr-464	476	12	pensions	pension	NOUN
ftr-464	476	13	if	if	SCONJ
ftr-464	476	14	a	a	DET
ftr-464	476	15	nonresident	nonresident	ADJ
ftr-464	476	16	alien	alien	NOUN
ftr-464	476	17	who	who	PRON
ftr-464	476	18	performs	perform	VERB
ftr-464	476	19	services	service	NOUN
ftr-464	476	20	in	in	ADP
ftr-464	476	21	the	the	DET
ftr-464	476	22	u.s	u.s	PROPN
ftr-464	476	23	.	.	PROPN
ftr-464	476	24	during	during	ADP
ftr-464	476	25	the	the	DET
ftr-464	476	26	taxable	taxable	ADJ
ftr-464	476	27	year	year	NOUN
ftr-464	476	28	also	also	ADV
ftr-464	476	29	receives	receive	VERB
ftr-464	476	30	investment	investment	NOUN
ftr-464	476	31	income	income	NOUN
ftr-464	476	32	,	,	PUNCT
ftr-464	476	33	the	the	DET
ftr-464	476	34	treatment	treatment	NOUN
ftr-464	476	35	of	of	ADP
ftr-464	476	36	the	the	DET
ftr-464	476	37	investment	investment	NOUN
ftr-464	476	38	income	income	NOUN
ftr-464	476	39	is	be	AUX
ftr-464	476	40	generally	generally	ADV
ftr-464	476	41	separate	separate	ADJ
ftr-464	476	42	from	from	ADP
ftr-464	476	43	the	the	DET
ftr-464	476	44	treatment	treatment	NOUN
ftr-464	476	45	of	of	ADP
ftr-464	476	46	the	the	DET
ftr-464	476	47	compensation	compensation	NOUN
ftr-464	476	48	income	income	NOUN
ftr-464	476	49	.	.	PUNCT
ftr-464	477	1	6	6	NUM
ftr-464	477	2	dividends	dividend	NOUN
ftr-464	477	3	and	and	CCONJ
ftr-464	477	4	interest	interest	NOUN
ftr-464	477	5	from	from	ADP
ftr-464	477	6	u.s	u.s	PROPN
ftr-464	477	7	.	.	PROPN
ftr-464	477	8	sources	source	NOUN
ftr-464	477	9	are	be	AUX
ftr-464	477	10	subject	subject	ADJ
ftr-464	477	11	to	to	ADP
ftr-464	477	12	a	a	DET
ftr-464	477	13	flat	flat	ADJ
ftr-464	477	14	30	30	NUM
ftr-464	477	15	%	%	NOUN
ftr-464	477	16	withholding	withholding	NOUN
ftr-464	477	17	tax	tax	NOUN
ftr-464	477	18	,	,	PUNCT
ftr-464	477	19	7	7	NUM
ftr-464	477	20	subject	subject	NOUN
ftr-464	477	21	to	to	ADP
ftr-464	477	22	treaty	treaty	NOUN
ftr-464	477	23	reductions	reduction	NOUN
ftr-464	477	24	.	.	PUNCT
ftr-464	478	1	however	however	ADV
ftr-464	478	2	,	,	PUNCT
ftr-464	478	3	much	much	ADJ
ftr-464	478	4	interest	interest	NOUN
ftr-464	478	5	is	be	AUX
ftr-464	478	6	exempted	exempt	VERB
ftr-464	478	7	by	by	ADP
ftr-464	478	8	the	the	DET
ftr-464	478	9	exception	exception	NOUN
ftr-464	478	10	for	for	ADP
ftr-464	478	11	portfolio	portfolio	NOUN
ftr-464	478	12	interest	interest	NOUN
ftr-464	478	13	and	and	CCONJ
ftr-464	478	14	the	the	DET
ftr-464	478	15	exception	exception	NOUN
ftr-464	478	16	for	for	ADP
ftr-464	478	17	interest	interest	NOUN
ftr-464	478	18	on	on	ADP
ftr-464	478	19	bank	bank	PROPN
ftr-464	478	20	deposits.8	deposits.8	PROPN
ftr-464	478	21	a	a	DET
ftr-464	478	22	nonresident	nonresident	ADJ
ftr-464	478	23	alien	alien	NOUN
ftr-464	478	24	would	would	AUX
ftr-464	478	25	generally	generally	ADV
ftr-464	478	26	be	be	AUX
ftr-464	478	27	taxed	tax	VERB
ftr-464	478	28	on	on	ADP
ftr-464	478	29	capital	capital	NOUN
ftr-464	478	30	gains89	gains89	NOUN
ftr-464	478	31	only	only	ADV
ftr-464	478	32	if	if	SCONJ
ftr-464	478	33	the	the	DET
ftr-464	478	34	individual	individual	NOUN
ftr-464	478	35	is	be	AUX
ftr-464	478	36	present	present	ADJ
ftr-464	478	37	in	in	ADP
ftr-464	478	38	the	the	DET
ftr-464	478	39	u.s	u.s	PROPN
ftr-464	478	40	.	.	PROPN
ftr-464	478	41	for	for	ADP
ftr-464	478	42	more	more	ADJ
ftr-464	478	43	than	than	ADP
ftr-464	478	44	183	183	NUM
ftr-464	478	45	days	day	NOUN
ftr-464	478	46	during	during	ADP
ftr-464	478	47	the	the	DET
ftr-464	478	48	year9	year9	NOUN
ftr-464	478	49	"	"	PUNCT
ftr-464	478	50	and	and	CCONJ
ftr-464	478	51	has	have	VERB
ftr-464	478	52	a	a	DET
ftr-464	478	53	tax	tax	NOUN
ftr-464	478	54	home	home	NOUN
ftr-464	478	55	in	in	ADP
ftr-464	478	56	the	the	DET
ftr-464	478	57	u.s.9	u.s.9	NOUN
ftr-464	478	58	'	'	PUNCT
ftr-464	478	59	b.	b.	PROPN
ftr-464	478	60	u.s	u.s	PROPN
ftr-464	478	61	.	.	PROPN
ftr-464	478	62	taxation	taxation	NOUN
ftr-464	478	63	of	of	ADP
ftr-464	478	64	deferred	defer	VERB
ftr-464	478	65	compensation	compensation	NOUN
ftr-464	478	66	received	receive	VERB
ftr-464	478	67	by	by	ADP
ftr-464	478	68	a	a	DET
ftr-464	478	69	nonresident	nonresident	ADJ
ftr-464	478	70	alien	alien	NOUN
ftr-464	478	71	1	1	NUM
ftr-464	478	72	.	.	PUNCT
ftr-464	479	1	unfunded	unfunded	ADJ
ftr-464	479	2	deferred	defer	VERB
ftr-464	479	3	compensation.-when	compensation.-when	PROPN
ftr-464	479	4	compensation	compensation	NOUN
ftr-464	479	5	for	for	ADP
ftr-464	479	6	services	service	NOUN
ftr-464	479	7	performed	perform	VERB
ftr-464	479	8	in	in	ADP
ftr-464	479	9	the	the	DET
ftr-464	479	10	u.s	u.s	PROPN
ftr-464	479	11	.	.	PROPN
ftr-464	479	12	is	be	AUX
ftr-464	479	13	deferred	defer	VERB
ftr-464	479	14	by	by	ADP
ftr-464	479	15	an	an	DET
ftr-464	479	16	employer	employer	NOUN
ftr-464	479	17	in	in	ADP
ftr-464	479	18	an	an	DET
ftr-464	479	19	unfunded	unfunded	ADJ
ftr-464	479	20	arrangement	arrangement	NOUN
ftr-464	479	21	,	,	PUNCT
ftr-464	479	22	the	the	DET
ftr-464	479	23	full	full	ADJ
ftr-464	479	24	amount	amount	NOUN
ftr-464	479	25	eventually	eventually	ADV
ftr-464	479	26	paid	pay	VERB
ftr-464	479	27	is	be	AUX
ftr-464	479	28	treated	treat	VERB
ftr-464	479	29	as	as	ADP
ftr-464	479	30	compensation	compensation	NOUN
ftr-464	479	31	for	for	ADP
ftr-464	479	32	services	service	NOUN
ftr-464	479	33	;	;	PUNCT
ftr-464	479	34	thus	thus	ADV
ftr-464	479	35	,	,	PUNCT
ftr-464	479	36	upon	upon	SCONJ
ftr-464	479	37	receipt	receipt	NOUN
ftr-464	479	38	,	,	PUNCT
ftr-464	479	39	the	the	DET
ftr-464	479	40	full	full	ADJ
ftr-464	479	41	amount	amount	NOUN
ftr-464	479	42	is	be	AUX
ftr-464	479	43	from	from	ADP
ftr-464	479	44	u.s	u.s	PROPN
ftr-464	479	45	.	.	PROPN
ftr-464	479	46	sources	source	NOUN
ftr-464	479	47	and	and	CCONJ
ftr-464	479	48	is	be	AUX
ftr-464	479	49	taxed	tax	VERB
ftr-464	479	50	to	to	ADP
ftr-464	479	51	the	the	DET
ftr-464	479	52	nonresident	nonresident	ADJ
ftr-464	479	53	alien	alien	NOUN
ftr-464	479	54	as	as	ADP
ftr-464	479	55	effectively	effectively	ADV
ftr-464	479	56	connected	connected	ADJ
ftr-464	479	57	income	income	NOUN
ftr-464	479	58	(	(	PUNCT
ftr-464	479	59	absent	absent	ADJ
ftr-464	479	60	satisfaction	satisfaction	NOUN
ftr-464	479	61	of	of	ADP
ftr-464	479	62	the	the	DET
ftr-464	479	63	business	business	NOUN
ftr-464	479	64	traveler	traveler	NOUN
ftr-464	479	65	exception	exception	NOUN
ftr-464	479	66	)	)	PUNCT
ftr-464	479	67	.	.	PUNCT
ftr-464	480	1	92	92	NUM
ftr-464	480	2	prior	prior	ADV
ftr-464	480	3	to	to	ADP
ftr-464	480	4	the	the	DET
ftr-464	480	5	tax	tax	NOUN
ftr-464	480	6	reform	reform	NOUN
ftr-464	480	7	act	act	NOUN
ftr-464	480	8	of	of	ADP
ftr-464	480	9	1986	1986	NUM
ftr-464	480	10	,	,	PUNCT
ftr-464	480	11	such	such	ADJ
ftr-464	480	12	compensation	compensation	NOUN
ftr-464	480	13	paid	pay	VERB
ftr-464	480	14	in	in	ADP
ftr-464	480	15	a	a	DET
ftr-464	480	16	year	year	NOUN
ftr-464	480	17	that	that	SCONJ
ftr-464	480	18	the	the	DET
ftr-464	480	19	nonresident	nonresident	ADJ
ftr-464	480	20	alien	alien	NOUN
ftr-464	480	21	was	be	AUX
ftr-464	480	22	no	no	ADV
ftr-464	480	23	longer	long	ADV
ftr-464	480	24	performing	perform	VERB
ftr-464	480	25	services	service	NOUN
ftr-464	480	26	in	in	ADP
ftr-464	480	27	the	the	DET
ftr-464	480	28	u.s	u.s	PROPN
ftr-464	480	29	.	.	PROPN
ftr-464	480	30	was	be	AUX
ftr-464	480	31	treated	treat	VERB
ftr-464	480	32	as	as	ADP
ftr-464	480	33	not	not	PART
ftr-464	480	34	effectively	effectively	ADV
ftr-464	480	35	connected	connect	VERB
ftr-464	480	36	with	with	ADP
ftr-464	480	37	a	a	DET
ftr-464	480	38	trade	trade	NOUN
ftr-464	480	39	or	or	CCONJ
ftr-464	480	40	business.93	business.93	NOUN
ftr-464	480	41	however	however	ADV
ftr-464	480	42	,	,	PUNCT
ftr-464	480	43	section	section	NOUN
ftr-464	480	44	864(c)(6	864(c)(6	NUM
ftr-464	480	45	)	)	PUNCT
ftr-464	480	46	,	,	PUNCT
ftr-464	480	47	enacted	enact	VERB
ftr-464	480	48	in	in	ADP
ftr-464	480	49	the	the	DET
ftr-464	480	50	tax	tax	NOUN
ftr-464	480	51	86	86	NUM
ftr-464	480	52	.	.	PUNCT
ftr-464	481	1	see	see	VERB
ftr-464	481	2	regs	reg	NOUN
ftr-464	481	3	.	.	PUNCT
ftr-464	482	1	§	§	PROPN
ftr-464	482	2	1.864	1.864	NUM
ftr-464	482	3	-	-	SYM
ftr-464	482	4	4(c)(6)(i	4(c)(6)(i	NUM
ftr-464	482	5	)	)	PUNCT
ftr-464	482	6	(	(	PUNCT
ftr-464	482	7	u.s.-source	u.s.-source	NOUN
ftr-464	482	8	income	income	NOUN
ftr-464	482	9	or	or	CCONJ
ftr-464	482	10	gain	gain	VERB
ftr-464	482	11	derived	derive	VERB
ftr-464	482	12	from	from	ADP
ftr-464	482	13	an	an	DET
ftr-464	482	14	asset	asset	NOUN
ftr-464	482	15	by	by	ADP
ftr-464	482	16	a	a	DET
ftr-464	482	17	nonresident	nonresident	ADJ
ftr-464	482	18	alien	alien	NOUN
ftr-464	482	19	who	who	PRON
ftr-464	482	20	is	be	AUX
ftr-464	482	21	engaged	engage	VERB
ftr-464	482	22	in	in	ADP
ftr-464	482	23	a	a	DET
ftr-464	482	24	u.s	u.s	PROPN
ftr-464	482	25	.	.	PROPN
ftr-464	482	26	trade	trade	NOUN
ftr-464	482	27	or	or	CCONJ
ftr-464	482	28	business	business	NOUN
ftr-464	482	29	,	,	PUNCT
ftr-464	482	30	by	by	ADP
ftr-464	482	31	virtue	virtue	NOUN
ftr-464	482	32	of	of	ADP
ftr-464	482	33	performing	perform	VERB
ftr-464	482	34	personal	personal	ADJ
ftr-464	482	35	services	service	NOUN
ftr-464	482	36	in	in	ADP
ftr-464	482	37	the	the	DET
ftr-464	482	38	u.s	u.s	PROPN
ftr-464	482	39	.	.	PROPN
ftr-464	482	40	,	,	PUNCT
ftr-464	482	41	is	be	AUX
ftr-464	482	42	not	not	PART
ftr-464	482	43	treated	treat	VERB
ftr-464	482	44	as	as	ADP
ftr-464	482	45	effectively	effectively	ADV
ftr-464	482	46	connected	connect	VERB
ftr-464	482	47	"	"	PUNCT
ftr-464	482	48	unless	unless	SCONJ
ftr-464	482	49	there	there	PRON
ftr-464	482	50	is	be	VERB
ftr-464	482	51	a	a	DET
ftr-464	482	52	direct	direct	ADJ
ftr-464	482	53	economic	economic	ADJ
ftr-464	482	54	relationship	relationship	NOUN
ftr-464	482	55	between	between	ADP
ftr-464	482	56	his	his	PRON
ftr-464	482	57	holding	holding	NOUN
ftr-464	482	58	of	of	ADP
ftr-464	482	59	the	the	DET
ftr-464	482	60	asset	asset	NOUN
ftr-464	482	61	...	...	PUNCT
ftr-464	482	62	and	and	CCONJ
ftr-464	482	63	his	his	PRON
ftr-464	482	64	trade	trade	NOUN
ftr-464	482	65	or	or	CCONJ
ftr-464	482	66	business	business	NOUN
ftr-464	482	67	of	of	ADP
ftr-464	482	68	performing	perform	VERB
ftr-464	482	69	the	the	DET
ftr-464	482	70	personal	personal	ADJ
ftr-464	482	71	services	service	NOUN
ftr-464	482	72	"	"	PUNCT
ftr-464	482	73	)	)	PUNCT
ftr-464	482	74	.	.	PUNCT
ftr-464	483	1	87	87	NUM
ftr-464	483	2	.	.	PUNCT
ftr-464	484	1	see	see	VERB
ftr-464	484	2	irc	irc	ADV
ftr-464	484	3	§	§	PROPN
ftr-464	484	4	871(a)(l)(a	871(a)(l)(a	NUM
ftr-464	484	5	)	)	PUNCT
ftr-464	484	6	.	.	PUNCT
ftr-464	485	1	88	88	NUM
ftr-464	485	2	.	.	PUNCT
ftr-464	485	3	see	see	VERB
ftr-464	485	4	irc	irc	PROPN
ftr-464	485	5	§	§	PROPN
ftr-464	485	6	871(h	871(h	PROPN
ftr-464	485	7	)	)	PUNCT
ftr-464	485	8	,	,	PUNCT
ftr-464	485	9	(	(	PUNCT
ftr-464	485	10	i)(2)(a	i)(2)(a	NOUN
ftr-464	485	11	)	)	PUNCT
ftr-464	485	12	.	.	PUNCT
ftr-464	486	1	89	89	NUM
ftr-464	486	2	.	.	PUNCT
ftr-464	487	1	gains	gain	NOUN
ftr-464	487	2	from	from	ADP
ftr-464	487	3	the	the	DET
ftr-464	487	4	disposition	disposition	NOUN
ftr-464	487	5	of	of	ADP
ftr-464	487	6	u.s	u.s	PROPN
ftr-464	487	7	.	.	PROPN
ftr-464	487	8	real	real	ADJ
ftr-464	487	9	property	property	NOUN
ftr-464	487	10	interests	interest	NOUN
ftr-464	487	11	by	by	ADP
ftr-464	487	12	nonresident	nonresident	ADJ
ftr-464	487	13	aliens	alien	NOUN
ftr-464	487	14	are	be	AUX
ftr-464	487	15	,	,	PUNCT
ftr-464	487	16	however	however	ADV
ftr-464	487	17	,	,	PUNCT
ftr-464	487	18	taxed	tax	VERB
ftr-464	487	19	and	and	CCONJ
ftr-464	487	20	treated	treat	VERB
ftr-464	487	21	as	as	ADP
ftr-464	487	22	effectively	effectively	ADV
ftr-464	487	23	connected	connected	ADJ
ftr-464	487	24	income	income	NOUN
ftr-464	487	25	.	.	PUNCT
ftr-464	488	1	irc	irc	AUX
ftr-464	488	2	§	§	PROPN
ftr-464	488	3	897	897	NUM
ftr-464	488	4	.	.	PUNCT
ftr-464	488	5	90	90	NUM
ftr-464	488	6	.	.	PUNCT
ftr-464	488	7	see	see	VERB
ftr-464	488	8	irc	irc	PROPN
ftr-464	488	9	§	§	PROPN
ftr-464	488	10	871(a)(2	871(a)(2	NUM
ftr-464	488	11	)	)	PUNCT
ftr-464	488	12	(	(	PUNCT
ftr-464	488	13	taxing	tax	VERB
ftr-464	488	14	u.s.-source	u.s.-source	ADJ
ftr-464	488	15	capital	capital	NOUN
ftr-464	488	16	gains	gain	NOUN
ftr-464	488	17	for	for	ADP
ftr-464	488	18	such	such	ADJ
ftr-464	488	19	taxpayers	taxpayer	NOUN
ftr-464	488	20	)	)	PUNCT
ftr-464	488	21	.	.	PUNCT
ftr-464	489	1	91	91	NUM
ftr-464	489	2	.	.	PUNCT
ftr-464	490	1	income	income	NOUN
ftr-464	490	2	from	from	ADP
ftr-464	490	3	the	the	DET
ftr-464	490	4	sale	sale	NOUN
ftr-464	490	5	of	of	ADP
ftr-464	490	6	personal	personal	ADJ
ftr-464	490	7	property	property	NOUN
ftr-464	490	8	is	be	AUX
ftr-464	490	9	generally	generally	ADV
ftr-464	490	10	u.s.-sourccd	u.s.-sourccd	ADJ
ftr-464	490	11	only	only	ADV
ftr-464	490	12	if	if	SCONJ
ftr-464	490	13	derived	derive	VERB
ftr-464	490	14	by	by	ADP
ftr-464	490	15	a	a	DET
ftr-464	490	16	u.s	u.s	PROPN
ftr-464	490	17	.	.	PROPN
ftr-464	490	18	resident	resident	NOUN
ftr-464	490	19	.	.	PUNCT
ftr-464	491	1	irc	irc	PROPN
ftr-464	491	2	§	§	PROPN
ftr-464	491	3	865(a	865(a	PROPN
ftr-464	491	4	)	)	PUNCT
ftr-464	491	5	.	.	PUNCT
ftr-464	492	1	a	a	DET
ftr-464	492	2	nonresident	nonresident	ADJ
ftr-464	492	3	alien	alien	NOUN
ftr-464	492	4	is	be	AUX
ftr-464	492	5	classified	classify	VERB
ftr-464	492	6	as	as	ADP
ftr-464	492	7	a	a	DET
ftr-464	492	8	u.s	u.s	PROPN
ftr-464	492	9	.	.	PROPN
ftr-464	492	10	resident	resident	NOUN
ftr-464	492	11	only	only	ADV
ftr-464	492	12	if	if	SCONJ
ftr-464	492	13	he	he	PRON
ftr-464	492	14	or	or	CCONJ
ftr-464	492	15	she	she	PRON
ftr-464	492	16	has	have	VERB
ftr-464	492	17	a	a	DET
ftr-464	492	18	tax	tax	NOUN
ftr-464	492	19	home	home	NOUN
ftr-464	492	20	(	(	PUNCT
ftr-464	492	21	as	as	SCONJ
ftr-464	492	22	defined	define	VERB
ftr-464	492	23	in	in	ADP
ftr-464	492	24	§	§	PROPN
ftr-464	492	25	91	91	NUM
ftr-464	492	26	l(d)(3	l(d)(3	NOUN
ftr-464	492	27	)	)	PUNCT
ftr-464	492	28	)	)	PUNCT
ftr-464	492	29	in	in	ADP
ftr-464	492	30	the	the	DET
ftr-464	492	31	u.s	u.s	PROPN
ftr-464	492	32	.	.	PROPN
ftr-464	492	33	irc	irc	PROPN
ftr-464	492	34	§	§	PROPN
ftr-464	492	35	865(g)l	865(g)l	PROPN
ftr-464	492	36	)	)	PUNCT
ftr-464	492	37	.	.	PUNCT
ftr-464	493	1	92	92	NUM
ftr-464	493	2	.	.	PUNCT
ftr-464	494	1	see	see	VERB
ftr-464	494	2	bissell	bissell	PROPN
ftr-464	494	3	&	&	CCONJ
ftr-464	494	4	giardina	giardina	PROPN
ftr-464	494	5	.	.	PUNCT
ftr-464	495	1	supra	supra	PROPN
ftr-464	495	2	note	note	PROPN
ftr-464	495	3	72	72	NUM
ftr-464	495	4	,	,	PUNCT
ftr-464	495	5	at	at	ADP
ftr-464	495	6	280	280	NUM
ftr-464	495	7	-	-	SYM
ftr-464	495	8	82	82	NUM
ftr-464	495	9	(	(	PUNCT
ftr-464	495	10	describing	describe	VERB
ftr-464	495	11	the	the	DET
ftr-464	495	12	tax	tax	NOUN
ftr-464	495	13	consequences	consequence	NOUN
ftr-464	495	14	for	for	ADP
ftr-464	495	15	a	a	DET
ftr-464	495	16	nonresident	nonresident	ADJ
ftr-464	495	17	alien	alien	NOUN
ftr-464	495	18	receiving	receive	VERB
ftr-464	495	19	distributions	distribution	NOUN
ftr-464	495	20	from	from	ADP
ftr-464	495	21	an	an	DET
ftr-464	495	22	unfunded	unfunded	ADJ
ftr-464	495	23	retirement	retirement	NOUN
ftr-464	495	24	plan	plan	NOUN
ftr-464	495	25	for	for	ADP
ftr-464	495	26	executives	executive	NOUN
ftr-464	495	27	(	(	PUNCT
ftr-464	495	28	referred	refer	VERB
ftr-464	495	29	to	to	ADP
ftr-464	495	30	as	as	ADP
ftr-464	495	31	a	a	DET
ftr-464	495	32	"	"	PUNCT
ftr-464	495	33	serp	serp	NOUN
ftr-464	495	34	"	"	PUNCT
ftr-464	495	35	)	)	PUNCT
ftr-464	495	36	)	)	PUNCT
ftr-464	495	37	.	.	PUNCT
ftr-464	496	1	bissell	bissell	PROPN
ftr-464	496	2	&	&	CCONJ
ftr-464	496	3	giardina	giardina	PROPN
ftr-464	496	4	state	state	PROPN
ftr-464	496	5	that	that	SCONJ
ftr-464	496	6	"	"	PUNCT
ftr-464	496	7	[	[	X
ftr-464	496	8	ulpon	ulpon	ADP
ftr-464	496	9	the	the	DET
ftr-464	496	10	payment	payment	NOUN
ftr-464	496	11	of	of	ADP
ftr-464	496	12	benefits	benefit	NOUN
ftr-464	496	13	from	from	ADP
ftr-464	496	14	the	the	DET
ftr-464	496	15	serp	serp	NOUN
ftr-464	496	16	upon	upon	SCONJ
ftr-464	496	17	retirement	retirement	NOUN
ftr-464	496	18	or	or	CCONJ
ftr-464	496	19	the	the	DET
ftr-464	496	20	termination	termination	NOUN
ftr-464	496	21	of	of	ADP
ftr-464	496	22	employment	employment	NOUN
ftr-464	496	23	,	,	PUNCT
ftr-464	496	24	the	the	DET
ftr-464	496	25	entire	entire	ADJ
ftr-464	496	26	distribution	distribution	NOUN
ftr-464	496	27	would	would	AUX
ftr-464	496	28	be	be	AUX
ftr-464	496	29	treated	treat	VERB
ftr-464	496	30	as	as	ADP
ftr-464	496	31	compensation	compensation	NOUN
ftr-464	496	32	and	and	CCONJ
ftr-464	496	33	would	would	AUX
ftr-464	496	34	be	be	AUX
ftr-464	496	35	sourced	source	VERB
ftr-464	496	36	in	in	ADP
ftr-464	496	37	accordance	accordance	NOUN
ftr-464	496	38	with	with	ADP
ftr-464	496	39	where	where	SCONJ
ftr-464	496	40	the	the	DET
ftr-464	496	41	individual	individual	NOUN
ftr-464	496	42	worked	work	VERB
ftr-464	496	43	during	during	ADP
ftr-464	496	44	the	the	DET
ftr-464	496	45	years	year	NOUN
ftr-464	496	46	that	that	SCONJ
ftr-464	496	47	the	the	DET
ftr-464	496	48	accruals	accrual	NOUN
ftr-464	496	49	to	to	ADP
ftr-464	496	50	the	the	DET
ftr-464	496	51	plan	plan	NOUN
ftr-464	496	52	were	be	AUX
ftr-464	496	53	made	make	VERB
ftr-464	496	54	.	.	PUNCT
ftr-464	496	55	"	"	PUNCT
ftr-464	497	1	i	i	PRON
ftr-464	497	2	d.	d.	PROPN
ftr-464	497	3	at	at	ADP
ftr-464	497	4	281	281	NUM
ftr-464	497	5	;	;	PUNCT
ftr-464	497	6	cf	cf	X
ftr-464	497	7	.	.	PUNCT
ftr-464	498	1	rev	rev	PROPN
ftr-464	498	2	.	.	PUNCT
ftr-464	499	1	rul	rul	NOUN
ftr-464	499	2	.	.	PUNCT
ftr-464	500	1	78	78	NUM
ftr-464	500	2	-	-	SYM
ftr-464	500	3	227	227	NUM
ftr-464	500	4	,	,	PUNCT
ftr-464	500	5	1978	1978	NUM
ftr-464	500	6	-	-	SYM
ftr-464	500	7	1	1	NUM
ftr-464	500	8	c.b	c.b	PROPN
ftr-464	500	9	.	.	PROPN
ftr-464	500	10	242	242	NUM
ftr-464	500	11	(	(	PUNCT
ftr-464	500	12	ruling	rule	VERB
ftr-464	500	13	that	that	SCONJ
ftr-464	500	14	the	the	DET
ftr-464	500	15	portion	portion	NOUN
ftr-464	500	16	of	of	ADP
ftr-464	500	17	a	a	DET
ftr-464	500	18	foreign	foreign	ADJ
ftr-464	500	19	service	service	NOUN
ftr-464	500	20	retirement	retirement	NOUN
ftr-464	500	21	annuity	annuity	NOUN
ftr-464	500	22	representing	represent	VERB
ftr-464	500	23	payments	payment	NOUN
ftr-464	500	24	from	from	ADP
ftr-464	500	25	a	a	DET
ftr-464	500	26	current	current	ADJ
ftr-464	500	27	congressional	congressional	ADJ
ftr-464	500	28	appropriation	appropriation	NOUN
ftr-464	500	29	is	be	AUX
ftr-464	500	30	attributable	attributable	ADJ
ftr-464	500	31	to	to	ADP
ftr-464	500	32	an	an	DET
ftr-464	500	33	employer	employer	NOUN
ftr-464	500	34	's	's	PART
ftr-464	500	35	contribution	contribution	NOUN
ftr-464	500	36	and	and	CCONJ
ftr-464	500	37	thus	thus	ADV
ftr-464	500	38	treated	treat	VERB
ftr-464	500	39	as	as	ADP
ftr-464	500	40	foreign	foreign	ADJ
ftr-464	500	41	source	source	NOUN
ftr-464	500	42	income	income	NOUN
ftr-464	500	43	to	to	ADP
ftr-464	500	44	the	the	DET
ftr-464	500	45	extent	extent	NOUN
ftr-464	500	46	allocable	allocable	ADJ
ftr-464	500	47	to	to	ADP
ftr-464	500	48	services	service	NOUN
ftr-464	500	49	performed	perform	VERB
ftr-464	500	50	abroad	abroad	ADV
ftr-464	500	51	)	)	PUNCT
ftr-464	500	52	.	.	PUNCT
ftr-464	501	1	93	93	NUM
ftr-464	501	2	.	.	PUNCT
ftr-464	502	1	see	see	VERB
ftr-464	502	2	irc	irc	PROPN
ftr-464	502	3	§	§	PROPN
ftr-464	502	4	864(c)(1)(b	864(c)(1)(b	PROPN
ftr-464	502	5	)	)	PUNCT
ftr-464	502	6	;	;	PUNCT
ftr-464	502	7	regs	reg	NOUN
ftr-464	502	8	.	.	PUNCT
ftr-464	503	1	§	§	PROPN
ftr-464	503	2	1.864	1.864	NUM
ftr-464	503	3	-	-	SYM
ftr-464	503	4	3(b	3(b	NUM
ftr-464	503	5	)	)	PUNCT
ftr-464	503	6	,	,	PUNCT
ftr-464	503	7	ex	ex	NOUN
ftr-464	503	8	.	.	NOUN
ftr-464	503	9	3	3	NUM
ftr-464	503	10	.	.	X
ftr-464	503	11	19961	19961	NUM
ftr-464	503	12	florida	florida	PROPN
ftr-464	503	13	tax	tax	PROPN
ftr-464	503	14	review	review	PROPN
ftr-464	503	15	reform	reform	NOUN
ftr-464	503	16	act	act	NOUN
ftr-464	503	17	of	of	ADP
ftr-464	503	18	1986,95	1986,95	NUM
ftr-464	503	19	changed	change	VERB
ftr-464	503	20	this	this	DET
ftr-464	503	21	rule	rule	NOUN
ftr-464	503	22	by	by	ADP
ftr-464	503	23	requiring	require	VERB
ftr-464	503	24	that	that	SCONJ
ftr-464	503	25	the	the	DET
ftr-464	503	26	categorization	categorization	NOUN
ftr-464	503	27	of	of	ADP
ftr-464	503	28	the	the	DET
ftr-464	503	29	income	income	NOUN
ftr-464	503	30	as	as	SCONJ
ftr-464	503	31	effectively	effectively	ADV
ftr-464	503	32	connected	connect	VERB
ftr-464	503	33	be	be	AUX
ftr-464	503	34	made	make	VERB
ftr-464	503	35	by	by	ADP
ftr-464	503	36	reference	reference	NOUN
ftr-464	503	37	to	to	ADP
ftr-464	503	38	the	the	DET
ftr-464	503	39	year	year	NOUN
ftr-464	503	40	in	in	ADP
ftr-464	503	41	which	which	PRON
ftr-464	503	42	services	service	NOUN
ftr-464	503	43	are	be	AUX
ftr-464	503	44	performed.96	performed.96	PROPN
ftr-464	503	45	(	(	PUNCT
ftr-464	503	46	this	this	DET
ftr-464	503	47	result	result	NOUN
ftr-464	503	48	is	be	AUX
ftr-464	503	49	depicted	depict	VERB
ftr-464	503	50	at	at	ADP
ftr-464	503	51	row	row	NOUN
ftr-464	503	52	1	1	NUM
ftr-464	503	53	of	of	ADP
ftr-464	503	54	table	table	NOUN
ftr-464	503	55	1	1	NUM
ftr-464	503	56	,	,	PUNCT
ftr-464	503	57	page	page	NOUN
ftr-464	503	58	358	358	NUM
ftr-464	503	59	.	.	PUNCT
ftr-464	503	60	)	)	PUNCT
ftr-464	504	1	by	by	ADP
ftr-464	504	2	contrast	contrast	NOUN
ftr-464	504	3	,	,	PUNCT
ftr-464	504	4	many	many	ADJ
ftr-464	504	5	foreign	foreign	ADJ
ftr-464	504	6	countries	country	NOUN
ftr-464	504	7	are	be	AUX
ftr-464	504	8	said	say	VERB
ftr-464	504	9	to	to	PART
ftr-464	504	10	impose	impose	VERB
ftr-464	504	11	immediate	immediate	ADJ
ftr-464	504	12	taxation	taxation	NOUN
ftr-464	504	13	upon	upon	SCONJ
ftr-464	504	14	vested	vest	VERB
ftr-464	504	15	,	,	PUNCT
ftr-464	504	16	but	but	CCONJ
ftr-464	504	17	unfunded	unfunded	ADJ
ftr-464	504	18	retirement	retirement	NOUN
ftr-464	504	19	benefits	benefit	NOUN
ftr-464	504	20	.	.	PUNCT
ftr-464	505	1	9	9	NUM
ftr-464	505	2	2	2	NUM
ftr-464	505	3	.	.	PUNCT
ftr-464	505	4	qualified	qualified	ADJ
ftr-464	505	5	pension	pension	NOUN
ftr-464	505	6	plan.-a	plan.-a	NOUN
ftr-464	505	7	different	different	ADJ
ftr-464	505	8	and	and	CCONJ
ftr-464	505	9	more	more	ADV
ftr-464	505	10	complex	complex	ADJ
ftr-464	505	11	treatment	treatment	NOUN
ftr-464	505	12	applies	apply	VERB
ftr-464	505	13	to	to	ADP
ftr-464	505	14	a	a	DET
ftr-464	505	15	funded	fund	VERB
ftr-464	505	16	plan	plan	NOUN
ftr-464	505	17	for	for	ADP
ftr-464	505	18	deferred	deferred	ADJ
ftr-464	505	19	compensation.9	compensation.9	NOUN
ftr-464	505	20	"	"	PUNCT
ftr-464	505	21	in	in	ADP
ftr-464	505	22	the	the	DET
ftr-464	505	23	case	case	NOUN
ftr-464	505	24	of	of	ADP
ftr-464	505	25	a	a	DET
ftr-464	505	26	qualified	qualified	ADJ
ftr-464	505	27	9	9	NUM
ftr-464	505	28	u.s	u.s	PROPN
ftr-464	505	29	.	.	PROPN
ftr-464	505	30	plan	plan	PROPN
ftr-464	505	31	,	,	PUNCT
ftr-464	505	32	there	there	PRON
ftr-464	505	33	are	be	VERB
ftr-464	505	34	no	no	DET
ftr-464	505	35	tax	tax	NOUN
ftr-464	505	36	consequences	consequence	NOUN
ftr-464	505	37	to	to	ADP
ftr-464	505	38	the	the	DET
ftr-464	505	39	employee	employee	NOUN
ftr-464	505	40	until	until	ADP
ftr-464	505	41	94	94	NUM
ftr-464	505	42	.	.	PUNCT
ftr-464	506	1	section	section	PROPN
ftr-464	506	2	864(c)(6	864(c)(6	PROPN
ftr-464	506	3	)	)	PUNCT
ftr-464	506	4	provides	provide	VERB
ftr-464	506	5	that	that	PRON
ftr-464	506	6	:	:	PUNCT
ftr-464	506	7	in	in	ADP
ftr-464	506	8	the	the	DET
ftr-464	506	9	case	case	NOUN
ftr-464	506	10	of	of	ADP
ftr-464	506	11	any	any	DET
ftr-464	506	12	income	income	NOUN
ftr-464	506	13	or	or	CCONJ
ftr-464	506	14	gain	gain	NOUN
ftr-464	506	15	of	of	ADP
ftr-464	506	16	a	a	DET
ftr-464	506	17	nonresident	nonresident	ADJ
ftr-464	506	18	alien	alien	NOUN
ftr-464	506	19	...	...	PUNCT
ftr-464	506	20	which-(a	which-(a	NOUN
ftr-464	506	21	)	)	PUNCT
ftr-464	506	22	is	be	AUX
ftr-464	506	23	taken	take	VERB
ftr-464	506	24	into	into	ADP
ftr-464	506	25	account	account	NOUN
ftr-464	506	26	for	for	ADP
ftr-464	506	27	any	any	DET
ftr-464	506	28	taxable	taxable	ADJ
ftr-464	506	29	year	year	NOUN
ftr-464	506	30	,	,	PUNCT
ftr-464	506	31	but	but	CCONJ
ftr-464	506	32	(	(	PUNCT
ftr-464	506	33	b	b	X
ftr-464	506	34	)	)	PUNCT
ftr-464	506	35	is	be	AUX
ftr-464	506	36	attributable	attributable	ADJ
ftr-464	506	37	to	to	ADP
ftr-464	506	38	...	...	PUNCT
ftr-464	506	39	the	the	DET
ftr-464	506	40	performance	performance	NOUN
ftr-464	506	41	of	of	ADP
ftr-464	506	42	services	service	NOUN
ftr-464	506	43	...	...	PUNCT
ftr-464	506	44	in	in	ADP
ftr-464	506	45	any	any	DET
ftr-464	506	46	other	other	ADJ
ftr-464	506	47	taxable	taxable	ADJ
ftr-464	506	48	year	year	NOUN
ftr-464	506	49	,	,	PUNCT
ftr-464	506	50	the	the	DET
ftr-464	506	51	determination	determination	NOUN
ftr-464	506	52	of	of	ADP
ftr-464	506	53	whether	whether	SCONJ
ftr-464	506	54	such	such	ADJ
ftr-464	506	55	income	income	NOUN
ftr-464	506	56	or	or	CCONJ
ftr-464	506	57	gain	gain	NOUN
ftr-464	506	58	is	be	AUX
ftr-464	506	59	taxable	taxable	ADJ
ftr-464	506	60	under	under	ADP
ftr-464	506	61	section	section	NOUN
ftr-464	506	62	871(b	871(b	PROPN
ftr-464	506	63	)	)	PUNCT
ftr-464	506	64	...	...	PUNCT
ftr-464	506	65	shall	shall	AUX
ftr-464	506	66	be	be	AUX
ftr-464	506	67	made	make	VERB
ftr-464	506	68	as	as	SCONJ
ftr-464	506	69	if	if	SCONJ
ftr-464	506	70	such	such	ADJ
ftr-464	506	71	income	income	NOUN
ftr-464	506	72	or	or	CCONJ
ftr-464	506	73	gain	gain	NOUN
ftr-464	506	74	were	be	AUX
ftr-464	506	75	taken	take	VERB
ftr-464	506	76	into	into	ADP
ftr-464	506	77	account	account	NOUN
ftr-464	506	78	in	in	ADP
ftr-464	506	79	such	such	ADJ
ftr-464	506	80	other	other	ADJ
ftr-464	506	81	taxable	taxable	ADJ
ftr-464	506	82	year	year	NOUN
ftr-464	506	83	and	and	CCONJ
ftr-464	506	84	without	without	ADP
ftr-464	506	85	regard	regard	NOUN
ftr-464	506	86	to	to	ADP
ftr-464	506	87	the	the	DET
ftr-464	506	88	requirement	requirement	NOUN
ftr-464	506	89	that	that	SCONJ
ftr-464	506	90	the	the	DET
ftr-464	506	91	taxpayer	taxpayer	NOUN
ftr-464	506	92	be	be	AUX
ftr-464	506	93	engaged	engage	VERB
ftr-464	506	94	in	in	ADP
ftr-464	506	95	a	a	DET
ftr-464	506	96	trade	trade	NOUN
ftr-464	506	97	or	or	CCONJ
ftr-464	506	98	business	business	NOUN
ftr-464	506	99	within	within	ADP
ftr-464	506	100	the	the	DET
ftr-464	506	101	united	united	PROPN
ftr-464	506	102	states	states	PROPN
ftr-464	506	103	during	during	ADP
ftr-464	506	104	the	the	DET
ftr-464	506	105	taxable	taxable	ADJ
ftr-464	506	106	year	year	NOUN
ftr-464	506	107	referred	refer	VERB
ftr-464	506	108	to	to	ADP
ftr-464	506	109	in	in	ADP
ftr-464	506	110	subparagraph	subparagraph	NOUN
ftr-464	506	111	(	(	PUNCT
ftr-464	506	112	a	a	NOUN
ftr-464	506	113	)	)	PUNCT
ftr-464	506	114	.	.	PUNCT
ftr-464	507	1	for	for	ADP
ftr-464	507	2	a	a	DET
ftr-464	507	3	detailed	detailed	ADJ
ftr-464	507	4	discussion	discussion	NOUN
ftr-464	507	5	of	of	ADP
ftr-464	507	6	§	§	PROPN
ftr-464	507	7	864(c)(6	864(c)(6	NUM
ftr-464	507	8	)	)	PUNCT
ftr-464	507	9	and	and	CCONJ
ftr-464	507	10	its	its	PRON
ftr-464	507	11	relationship	relationship	NOUN
ftr-464	507	12	to	to	ADP
ftr-464	507	13	treaties	treaty	NOUN
ftr-464	507	14	,	,	PUNCT
ftr-464	507	15	see	see	VERB
ftr-464	507	16	meenakshi	meenakshi	PROPN
ftr-464	507	17	ambardar	ambardar	PROPN
ftr-464	507	18	,	,	PUNCT
ftr-464	507	19	comment	comment	NOUN
ftr-464	507	20	:	:	PUNCT
ftr-464	507	21	the	the	DET
ftr-464	507	22	taxation	taxation	NOUN
ftr-464	507	23	of	of	ADP
ftr-464	507	24	deferred	defer	VERB
ftr-464	507	25	compensation	compensation	NOUN
ftr-464	507	26	under	under	ADP
ftr-464	507	27	i.r.c	i.r.c	NOUN
ftr-464	507	28	.	.	PUNCT
ftr-464	507	29	864(c)(6	864(c)(6	NUM
ftr-464	507	30	)	)	PUNCT
ftr-464	507	31	and	and	CCONJ
ftr-464	507	32	income	income	NOUN
ftr-464	507	33	tax	tax	NOUN
ftr-464	507	34	treaties	treaty	NOUN
ftr-464	507	35	:	:	PUNCT
ftr-464	507	36	a	a	DET
ftr-464	507	37	rose	rose	NOUN
ftr-464	507	38	is	be	AUX
ftr-464	507	39	not	not	PART
ftr-464	507	40	always	always	ADV
ftr-464	507	41	arose	arise	VERB
ftr-464	508	1	[	[	X
ftr-464	508	2	sic	sic	ADJ
ftr-464	508	3	]	]	X
ftr-464	508	4	,	,	PUNCT
ftr-464	508	5	19	19	NUM
ftr-464	508	6	fordham	fordham	PROPN
ftr-464	508	7	int'l	int'l	PROPN
ftr-464	508	8	l.j	l.j	PROPN
ftr-464	508	9	.	.	PROPN
ftr-464	509	1	736	736	NUM
ftr-464	509	2	(	(	PUNCT
ftr-464	509	3	1995	1995	NUM
ftr-464	509	4	)	)	PUNCT
ftr-464	509	5	.	.	PUNCT
ftr-464	510	1	95	95	NUM
ftr-464	510	2	.	.	PUNCT
ftr-464	511	1	pub	pub	NOUN
ftr-464	511	2	.	.	PUNCT
ftr-464	512	1	l.	l.	PROPN
ftr-464	512	2	no	no	INTJ
ftr-464	512	3	.	.	PROPN
ftr-464	513	1	99	99	NUM
ftr-464	513	2	-	-	SYM
ftr-464	513	3	514	514	NUM
ftr-464	513	4	,	,	PUNCT
ftr-464	513	5	§	§	PROPN
ftr-464	513	6	1242	1242	NUM
ftr-464	513	7	,	,	PUNCT
ftr-464	513	8	100	100	NUM
ftr-464	513	9	stat	stat	NOUN
ftr-464	513	10	.	.	PUNCT
ftr-464	514	1	2580	2580	NUM
ftr-464	514	2	.	.	PUNCT
ftr-464	515	1	the	the	DET
ftr-464	515	2	staff	staff	NOUN
ftr-464	515	3	of	of	ADP
ftr-464	515	4	the	the	DET
ftr-464	515	5	joint	joint	ADJ
ftr-464	515	6	committee	committee	NOUN
ftr-464	515	7	explained	explain	VERB
ftr-464	515	8	that	that	SCONJ
ftr-464	515	9	"	"	PUNCT
ftr-464	515	10	congress	congress	PROPN
ftr-464	515	11	believed	believe	VERB
ftr-464	515	12	that	that	SCONJ
ftr-464	515	13	foreign	foreign	ADJ
ftr-464	515	14	persons	person	NOUN
ftr-464	515	15	should	should	AUX
ftr-464	515	16	not	not	PART
ftr-464	515	17	be	be	AUX
ftr-464	515	18	able	able	ADJ
ftr-464	515	19	to	to	PART
ftr-464	515	20	avoid	avoid	VERB
ftr-464	515	21	u.s	u.s	PROPN
ftr-464	515	22	.	.	PROPN
ftr-464	515	23	tax	tax	NOUN
ftr-464	515	24	on	on	ADP
ftr-464	515	25	their	their	PRON
ftr-464	515	26	income	income	NOUN
ftr-464	515	27	from	from	ADP
ftr-464	515	28	performance	performance	NOUN
ftr-464	515	29	of	of	ADP
ftr-464	515	30	services	service	NOUN
ftr-464	515	31	in	in	ADP
ftr-464	515	32	the	the	DET
ftr-464	515	33	united	united	PROPN
ftr-464	515	34	states	states	PROPN
ftr-464	515	35	where	where	SCONJ
ftr-464	515	36	payment	payment	NOUN
ftr-464	515	37	of	of	ADP
ftr-464	515	38	the	the	DET
ftr-464	515	39	income	income	NOUN
ftr-464	515	40	is	be	AUX
ftr-464	515	41	deferred	defer	VERB
ftr-464	515	42	until	until	ADP
ftr-464	515	43	a	a	DET
ftr-464	515	44	subsequent	subsequent	ADJ
ftr-464	515	45	year	year	NOUN
ftr-464	515	46	in	in	ADP
ftr-464	515	47	which	which	PRON
ftr-464	515	48	the	the	DET
ftr-464	515	49	individual	individual	NOUN
ftr-464	515	50	is	be	AUX
ftr-464	515	51	not	not	PART
ftr-464	515	52	present	present	ADJ
ftr-464	515	53	in	in	ADP
ftr-464	515	54	the	the	DET
ftr-464	515	55	united	united	PROPN
ftr-464	515	56	states	states	PROPN
ftr-464	515	57	.	.	PUNCT
ftr-464	515	58	"	"	PUNCT
ftr-464	516	1	staff	staff	NOUN
ftr-464	516	2	of	of	ADP
ftr-464	516	3	the	the	DET
ftr-464	516	4	joint	joint	ADJ
ftr-464	516	5	comm	comm	NOUN
ftr-464	516	6	.	.	PUNCT
ftr-464	517	1	on	on	ADP
ftr-464	517	2	taxation	taxation	NOUN
ftr-464	517	3	.	.	PUNCT
ftr-464	518	1	100th	100th	ADJ
ftr-464	518	2	cong	cong	PROPN
ftr-464	518	3	.	.	PROPN
ftr-464	518	4	,	,	PUNCT
ftr-464	518	5	2d	2d	NUM
ftr-464	518	6	sess	sess	NOUN
ftr-464	518	7	.	.	PUNCT
ftr-464	518	8	,	,	PUNCT
ftr-464	518	9	general	general	ADJ
ftr-464	518	10	explanation	explanation	NOUN
ftr-464	518	11	of	of	ADP
ftr-464	518	12	the	the	DET
ftr-464	518	13	tax	tax	NOUN
ftr-464	518	14	reform	reform	NOUN
ftr-464	518	15	act	act	NOUN
ftr-464	518	16	of	of	ADP
ftr-464	518	17	1986	1986	NUM
ftr-464	518	18	,	,	PUNCT
ftr-464	518	19	at	at	ADP
ftr-464	518	20	1048	1048	NUM
ftr-464	518	21	(	(	PUNCT
ftr-464	518	22	1987	1987	NUM
ftr-464	518	23	)	)	PUNCT
ftr-464	518	24	.	.	PUNCT
ftr-464	519	1	96	96	X
ftr-464	519	2	.	.	PUNCT
ftr-464	520	1	apparently	apparently	ADV
ftr-464	520	2	,	,	PUNCT
ftr-464	520	3	under	under	ADP
ftr-464	520	4	§	§	PROPN
ftr-464	520	5	864(c)(6	864(c)(6	NUM
ftr-464	520	6	)	)	PUNCT
ftr-464	520	7	"	"	PUNCT
ftr-464	520	8	effectively	effectively	ADV
ftr-464	520	9	connected	connect	VERB
ftr-464	520	10	"	"	PUNCT
ftr-464	520	11	treatment	treatment	NOUN
ftr-464	520	12	results	result	VERB
ftr-464	520	13	whether	whether	SCONJ
ftr-464	520	14	the	the	DET
ftr-464	520	15	individual	individual	NOUN
ftr-464	520	16	was	be	AUX
ftr-464	520	17	a	a	DET
ftr-464	520	18	nonresident	nonresident	ADJ
ftr-464	520	19	alien	alien	NOUN
ftr-464	520	20	or	or	CCONJ
ftr-464	520	21	resident	resident	NOUN
ftr-464	520	22	alien	alien	NOUN
ftr-464	520	23	at	at	ADP
ftr-464	520	24	the	the	DET
ftr-464	520	25	time	time	NOUN
ftr-464	520	26	the	the	DET
ftr-464	520	27	u.s	u.s	PROPN
ftr-464	520	28	.	.	PROPN
ftr-464	520	29	services	service	NOUN
ftr-464	520	30	were	be	AUX
ftr-464	520	31	performed	perform	VERB
ftr-464	520	32	.	.	PUNCT
ftr-464	521	1	see	see	VERB
ftr-464	521	2	priv	priv	NOUN
ftr-464	521	3	.	.	PUNCT
ftr-464	522	1	ltr	ltr	PROPN
ftr-464	522	2	.	.	PUNCT
ftr-464	523	1	rul	rul	AUX
ftr-464	523	2	.	.	PUNCT
ftr-464	523	3	89	89	NUM
ftr-464	523	4	-	-	PUNCT
ftr-464	523	5	04	04	NUM
ftr-464	523	6	-	-	PUNCT
ftr-464	523	7	035	035	NUM
ftr-464	523	8	(	(	PUNCT
ftr-464	523	9	oct	oct	PROPN
ftr-464	523	10	.	.	PROPN
ftr-464	523	11	31	31	NUM
ftr-464	523	12	,	,	PUNCT
ftr-464	523	13	1988	1988	NUM
ftr-464	523	14	)	)	PUNCT
ftr-464	524	1	(	(	PUNCT
ftr-464	524	2	dealing	deal	VERB
ftr-464	524	3	with	with	ADP
ftr-464	524	4	"	"	PUNCT
ftr-464	524	5	german	german	ADJ
ftr-464	524	6	citizens	citizen	NOUN
ftr-464	524	7	working	work	VERB
ftr-464	524	8	in	in	ADP
ftr-464	524	9	the	the	DET
ftr-464	524	10	united	united	PROPN
ftr-464	524	11	states	states	PROPN
ftr-464	524	12	"	"	PUNCT
ftr-464	524	13	who	who	PRON
ftr-464	524	14	participate	participate	VERB
ftr-464	524	15	in	in	ADP
ftr-464	524	16	a	a	DET
ftr-464	524	17	u.s	u.s	PROPN
ftr-464	524	18	.	.	PROPN
ftr-464	524	19	company	company	NOUN
ftr-464	524	20	's	's	PART
ftr-464	524	21	401(k	401(k	PROPN
ftr-464	524	22	)	)	PUNCT
ftr-464	524	23	plan	plan	NOUN
ftr-464	524	24	and	and	CCONJ
ftr-464	524	25	then	then	ADV
ftr-464	524	26	retire	retire	VERB
ftr-464	524	27	,	,	PUNCT
ftr-464	524	28	whereby	whereby	SCONJ
ftr-464	524	29	§	§	PROPN
ftr-464	524	30	864(c)(6	864(c)(6	NUM
ftr-464	524	31	)	)	PUNCT
ftr-464	524	32	applies	apply	VERB
ftr-464	524	33	to	to	ADP
ftr-464	524	34	the	the	DET
ftr-464	524	35	distributions	distribution	NOUN
ftr-464	524	36	in	in	ADP
ftr-464	524	37	excess	excess	NOUN
ftr-464	524	38	of	of	ADP
ftr-464	524	39	employee	employee	NOUN
ftr-464	524	40	contributions	contribution	NOUN
ftr-464	524	41	,	,	PUNCT
ftr-464	524	42	excluding	exclude	VERB
ftr-464	524	43	earnings	earning	NOUN
ftr-464	524	44	and	and	CCONJ
ftr-464	524	45	accretions	accretion	NOUN
ftr-464	524	46	,	,	PUNCT
ftr-464	524	47	"	"	PUNCT
ftr-464	524	48	[	[	X
ftr-464	524	49	b]ecause	b]ecause	VERB
ftr-464	524	50	the	the	DET
ftr-464	524	51	[	[	X
ftr-464	524	52	e]mployees	e]mployee	NOUN
ftr-464	524	53	'	'	PART
ftr-464	524	54	income	income	NOUN
ftr-464	524	55	would	would	AUX
ftr-464	524	56	have	have	AUX
ftr-464	524	57	been	be	AUX
ftr-464	524	58	taxed	tax	VERB
ftr-464	524	59	on	on	ADP
ftr-464	524	60	a	a	DET
ftr-464	524	61	net	net	ADJ
ftr-464	524	62	basis	basis	NOUN
ftr-464	524	63	at	at	ADP
ftr-464	524	64	graduated	graduate	VERB
ftr-464	524	65	rates	rate	NOUN
ftr-464	524	66	in	in	ADP
ftr-464	524	67	the	the	DET
ftr-464	524	68	performance	performance	NOUN
ftr-464	524	69	years	year	NOUN
ftr-464	524	70	"	"	PUNCT
ftr-464	524	71	)	)	PUNCT
ftr-464	524	72	.	.	PUNCT
ftr-464	525	1	97	97	NUM
ftr-464	525	2	.	.	PUNCT
ftr-464	526	1	see	see	VERB
ftr-464	526	2	bissell	bissell	PROPN
ftr-464	526	3	&	&	CCONJ
ftr-464	526	4	giardina	giardina	PROPN
ftr-464	526	5	,	,	PUNCT
ftr-464	526	6	supra	supra	PROPN
ftr-464	526	7	note	note	PROPN
ftr-464	526	8	72	72	NUM
ftr-464	526	9	,	,	PUNCT
ftr-464	526	10	at	at	ADP
ftr-464	526	11	281	281	NUM
ftr-464	526	12	(	(	PUNCT
ftr-464	526	13	noting	note	VERB
ftr-464	526	14	that	that	SCONJ
ftr-464	526	15	some	some	DET
ftr-464	526	16	"	"	PUNCT
ftr-464	526	17	countries	country	NOUN
ftr-464	526	18	arc	arc	VERB
ftr-464	526	19	often	often	ADV
ftr-464	526	20	more	more	ADV
ftr-464	526	21	lax	lax	ADJ
ftr-464	526	22	...	...	PUNCT
ftr-464	527	1	if	if	SCONJ
ftr-464	527	2	the	the	DET
ftr-464	527	3	accrual	accrual	ADJ
ftr-464	527	4	consists	consist	NOUN
ftr-464	527	5	of	of	ADP
ftr-464	527	6	benefits	benefit	NOUN
ftr-464	527	7	under	under	ADP
ftr-464	527	8	an	an	DET
ftr-464	527	9	actuarially	actuarially	ADV
ftr-464	527	10	based	base	VERB
ftr-464	527	11	defined	define	VERB
ftr-464	527	12	benefit	benefit	NOUN
ftr-464	527	13	plan	plan	NOUN
ftr-464	527	14	,	,	PUNCT
ftr-464	527	15	rather	rather	ADV
ftr-464	527	16	than	than	ADP
ftr-464	527	17	under	under	ADP
ftr-464	527	18	a	a	DET
ftr-464	527	19	defined	define	VERB
ftr-464	527	20	contribution	contribution	NOUN
ftr-464	527	21	or	or	CCONJ
ftr-464	527	22	salary	salary	NOUN
ftr-464	527	23	reduction	reduction	NOUN
ftr-464	527	24	plan	plan	NOUN
ftr-464	527	25	"	"	PUNCT
ftr-464	527	26	)	)	PUNCT
ftr-464	527	27	.	.	PUNCT
ftr-464	528	1	98	98	NUM
ftr-464	528	2	.	.	PUNCT
ftr-464	528	3	see	see	VERB
ftr-464	528	4	generally	generally	ADV
ftr-464	528	5	thomas	thomas	PROPN
ftr-464	528	6	st.g	st.g	PROPN
ftr-464	528	7	.	.	PUNCT
ftr-464	529	1	bissell	bissell	PROPN
ftr-464	529	2	,	,	PUNCT
ftr-464	529	3	u.s	u.s	PROPN
ftr-464	529	4	.	.	PROPN
ftr-464	529	5	pension	pension	NOUN
ftr-464	529	6	plan	plan	NOUN
ftr-464	529	7	distributions	distribution	NOUN
ftr-464	529	8	to	to	ADP
ftr-464	529	9	nras	nras	PROPN
ftr-464	529	10	:	:	PUNCT
ftr-464	529	11	plrs	plrs	PROPN
ftr-464	529	12	9143067	9143067	NUM
ftr-464	529	13	and	and	CCONJ
ftr-464	529	14	9253049	9253049	NUM
ftr-464	529	15	,	,	PUNCT
ftr-464	529	16	23	23	NUM
ftr-464	529	17	tax	tax	NOUN
ftr-464	529	18	mgmt	mgmt	NOUN
ftr-464	529	19	.	.	PUNCT
ftr-464	530	1	int'l	int'l	PROPN
ftr-464	530	2	j.	j.	PROPN
ftr-464	530	3	77	77	NUM
ftr-464	530	4	(	(	PUNCT
ftr-464	530	5	1994	1994	NUM
ftr-464	530	6	)	)	PUNCT
ftr-464	530	7	;	;	PUNCT
ftr-464	530	8	charles	charles	PROPN
ftr-464	530	9	m.	m.	PROPN
ftr-464	530	10	bruce	bruce	PROPN
ftr-464	530	11	&	&	CCONJ
ftr-464	530	12	martin	martin	PROPN
ftr-464	530	13	a.	a.	PROPN
ftr-464	530	14	culhane	culhane	PROPN
ftr-464	530	15	,	,	PUNCT
ftr-464	530	16	qualified	qualified	ADJ
ftr-464	530	17	plan	plan	NOUN
ftr-464	530	18	distributions	distribution	NOUN
ftr-464	530	19	to	to	PART
ftr-464	530	20	nonresident	nonresident	VERB
ftr-464	530	21	aliens	alien	NOUN
ftr-464	530	22	treated	treat	VERB
ftr-464	530	23	as	as	ADP
ftr-464	530	24	"	"	PUNCT
ftr-464	530	25	effectively	effectively	ADV
ftr-464	530	26	connected	connected	ADJ
ftr-464	530	27	"	"	PUNCT
ftr-464	530	28	income	income	NOUN
ftr-464	530	29	,	,	PUNCT
ftr-464	530	30	18	18	NUM
ftr-464	530	31	tax	tax	NOUN
ftr-464	530	32	mgmt	mgmt	NOUN
ftr-464	530	33	.	.	PUNCT
ftr-464	531	1	int'l	int'l	PROPN
ftr-464	531	2	j.	j.	PROPN
ftr-464	531	3	335	335	NUM
ftr-464	531	4	(	(	PUNCT
ftr-464	531	5	1989	1989	NUM
ftr-464	531	6	)	)	PUNCT
ftr-464	531	7	;	;	PUNCT
ftr-464	531	8	barbara	barbara	PROPN
ftr-464	531	9	n.	n.	PROPN
ftr-464	531	10	seymon	seymon	PROPN
ftr-464	531	11	-	-	PUNCT
ftr-464	531	12	hirsch	hirsch	PROPN
ftr-464	531	13	,	,	PUNCT
ftr-464	531	14	irpac	irpac	ADJ
ftr-464	531	15	discussion	discussion	NOUN
ftr-464	531	16	paper	paper	NOUN
ftr-464	531	17	on	on	ADP
ftr-464	531	18	nonresident	nonresident	ADJ
ftr-464	531	19	alien	alien	ADJ
ftr-464	531	20	withholding	withholding	NOUN
ftr-464	531	21	and	and	CCONJ
ftr-464	531	22	pension	pension	NOUN
ftr-464	531	23	payment	payment	NOUN
ftr-464	531	24	reporting	reporting	NOUN
ftr-464	531	25	,	,	PUNCT
ftr-464	531	26	95	95	NUM
ftr-464	531	27	tni	tni	NOUN
ftr-464	531	28	91	91	NUM
ftr-464	531	29	-	-	SYM
ftr-464	531	30	11	11	NUM
ftr-464	531	31	(	(	PUNCT
ftr-464	531	32	may	may	PROPN
ftr-464	531	33	22	22	NUM
ftr-464	531	34	,	,	PUNCT
ftr-464	531	35	1995	1995	NUM
ftr-464	531	36	)	)	PUNCT
ftr-464	531	37	(	(	PUNCT
ftr-464	531	38	lexis	lexis	X
ftr-464	531	39	,	,	PUNCT
ftr-464	531	40	fedtax	fedtax	NOUN
ftr-464	531	41	library	library	NOUN
ftr-464	531	42	,	,	PUNCT
ftr-464	531	43	tni	tni	NOUN
ftr-464	531	44	file	file	NOUN
ftr-464	531	45	)	)	PUNCT
ftr-464	532	1	[	[	X
ftr-464	532	2	hereinafter	hereinafter	NOUN
ftr-464	532	3	irpac	irpac	ADJ
ftr-464	532	4	paper	paper	NOUN
ftr-464	532	5	]	]	PUNCT
ftr-464	532	6	.	.	PUNCT
ftr-464	533	1	99	99	NUM
ftr-464	533	2	.	.	PUNCT
ftr-464	534	1	in	in	ADP
ftr-464	534	2	many	many	ADJ
ftr-464	534	3	cases	case	NOUN
ftr-464	534	4	,	,	PUNCT
ftr-464	534	5	an	an	DET
ftr-464	534	6	alien	alien	ADJ
ftr-464	534	7	individual	individual	NOUN
ftr-464	534	8	may	may	AUX
ftr-464	534	9	work	work	VERB
ftr-464	534	10	in	in	ADP
ftr-464	534	11	the	the	DET
ftr-464	534	12	u.s	u.s	PROPN
ftr-464	534	13	.	.	PROPN
ftr-464	534	14	as	as	ADP
ftr-464	534	15	a	a	DET
ftr-464	534	16	resident	resident	NOUN
ftr-464	534	17	and	and	CCONJ
ftr-464	534	18	become	become	VERB
ftr-464	534	19	a	a	DET
ftr-464	534	20	nonresident	nonresident	NOUN
ftr-464	534	21	only	only	ADV
ftr-464	534	22	at	at	ADP
ftr-464	534	23	a	a	DET
ftr-464	534	24	later	later	ADJ
ftr-464	534	25	point	point	NOUN
ftr-464	534	26	when	when	SCONJ
ftr-464	534	27	pension	pension	NOUN
ftr-464	534	28	distributions	distribution	NOUN
ftr-464	534	29	are	be	AUX
ftr-464	534	30	being	be	AUX
ftr-464	534	31	made	make	VERB
ftr-464	534	32	.	.	PUNCT
ftr-464	535	1	see	see	VERB
ftr-464	535	2	,	,	PUNCT
ftr-464	535	3	e.g.	e.g.	ADV
ftr-464	535	4	,	,	PUNCT
ftr-464	535	5	rev	rev	PROPN
ftr-464	535	6	.	.	PROPN
ftr-464	536	1	rul	rul	PROPN
ftr-464	536	2	.	.	PUNCT
ftr-464	537	1	79	79	NUM
ftr-464	537	2	-	-	SYM
ftr-464	537	3	388	388	NUM
ftr-464	537	4	,	,	PUNCT
ftr-464	537	5	1979	1979	NUM
ftr-464	537	6	-	-	SYM
ftr-464	537	7	2	2	NUM
ftr-464	537	8	c.b	c.b	PROPN
ftr-464	537	9	.	.	PROPN
ftr-464	537	10	270	270	NUM
ftr-464	537	11	.	.	PUNCT
ftr-464	538	1	for	for	ADP
ftr-464	538	2	a	a	DET
ftr-464	538	3	discussion	discussion	NOUN
ftr-464	538	4	of	of	ADP
ftr-464	538	5	reasons	reason	NOUN
ftr-464	538	6	why	why	SCONJ
ftr-464	538	7	an	an	DET
ftr-464	538	8	"	"	PUNCT
ftr-464	538	9	inbound	inbound	ADJ
ftr-464	538	10	executive	executive	NOUN
ftr-464	538	11	"	"	PUNCT
ftr-464	538	12	would	would	AUX
ftr-464	538	13	participate	participate	VERB
ftr-464	538	14	in	in	ADP
ftr-464	538	15	a	a	DET
ftr-464	538	16	u.s	u.s	PROPN
ftr-464	538	17	.	.	PROPN
ftr-464	538	18	qualified	qualified	ADJ
ftr-464	538	19	plan	plan	NOUN
ftr-464	538	20	,	,	PUNCT
ftr-464	538	21	see	see	VERB
ftr-464	538	22	ellis	ellis	PROPN
ftr-464	538	23	&	&	CCONJ
ftr-464	538	24	navin	navin	PROPN
ftr-464	538	25	,	,	PUNCT
ftr-464	538	26	supra	supra	PROPN
ftr-464	538	27	note	note	PROPN
ftr-464	538	28	72	72	NUM
ftr-464	538	29	,	,	PUNCT
ftr-464	538	30	at	at	ADP
ftr-464	538	31	82	82	NUM
ftr-464	538	32	-	-	SYM
ftr-464	538	33	83	83	NUM
ftr-464	538	34	.	.	PUNCT
ftr-464	539	1	[	[	X
ftr-464	539	2	vol	vol	NOUN
ftr-464	539	3	.	.	PUNCT
ftr-464	539	4	3:6	3:6	NUM
ftr-464	539	5	u.s	u.s	PROPN
ftr-464	539	6	.	.	PROPN
ftr-464	539	7	income	income	NOUN
ftr-464	539	8	taxation	taxation	NOUN
ftr-464	539	9	of	of	ADP
ftr-464	539	10	cross	cross	ADJ
ftr-464	539	11	-	-	ADJ
ftr-464	539	12	border	border	ADJ
ftr-464	539	13	pensions	pension	NOUN
ftr-464	539	14	the	the	DET
ftr-464	539	15	time	time	NOUN
ftr-464	539	16	of	of	ADP
ftr-464	539	17	a	a	DET
ftr-464	539	18	distribution	distribution	NOUN
ftr-464	539	19	.	.	PUNCT
ftr-464	540	1	a	a	DET
ftr-464	540	2	distribution	distribution	NOUN
ftr-464	540	3	is	be	AUX
ftr-464	540	4	disaggregated	disaggregate	VERB
ftr-464	540	5	into	into	ADP
ftr-464	540	6	(	(	PUNCT
ftr-464	540	7	a	a	X
ftr-464	540	8	)	)	PUNCT
ftr-464	540	9	the	the	DET
ftr-464	540	10	contribution	contribution	NOUN
ftr-464	540	11	by	by	ADP
ftr-464	540	12	the	the	DET
ftr-464	540	13	employer	employer	NOUN
ftr-464	540	14	,	,	PUNCT
ftr-464	540	15	classified	classify	VERB
ftr-464	540	16	as	as	ADP
ftr-464	540	17	compensation	compensation	NOUN
ftr-464	540	18	,	,	PUNCT
ftr-464	540	19	and	and	CCONJ
ftr-464	540	20	(	(	PUNCT
ftr-464	540	21	b	b	X
ftr-464	540	22	)	)	PUNCT
ftr-464	540	23	the	the	DET
ftr-464	540	24	investment	investment	NOUN
ftr-464	540	25	return	return	NOUN
ftr-464	540	26	earned	earn	VERB
ftr-464	540	27	on	on	ADP
ftr-464	540	28	the	the	DET
ftr-464	540	29	contributions	contribution	NOUN
ftr-464	540	30	(	(	PUNCT
ftr-464	540	31	of	of	ADP
ftr-464	540	32	employer	employer	NOUN
ftr-464	540	33	or	or	CCONJ
ftr-464	540	34	employee	employee	NOUN
ftr-464	540	35	)	)	PUNCT
ftr-464	540	36	,	,	PUNCT
ftr-464	540	37	referred	refer	VERB
ftr-464	540	38	to	to	ADP
ftr-464	540	39	as	as	ADP
ftr-464	540	40	"	"	PUNCT
ftr-464	540	41	earnings	earning	NOUN
ftr-464	540	42	and	and	CCONJ
ftr-464	540	43	accretions	accretion	NOUN
ftr-464	540	44	.	.	PUNCT
ftr-464	541	1	"	"	PUNCT
ftr-464	541	2	'	'	PUNCT
ftr-464	541	3	"	"	PUNCT
ftr-464	541	4	with	with	ADP
ftr-464	541	5	respect	respect	NOUN
ftr-464	541	6	to	to	ADP
ftr-464	541	7	the	the	DET
ftr-464	541	8	former	former	ADJ
ftr-464	541	9	component	component	NOUN
ftr-464	541	10	,	,	PUNCT
ftr-464	541	11	contributions	contribution	NOUN
ftr-464	541	12	in	in	ADP
ftr-464	541	13	respect	respect	NOUN
ftr-464	541	14	of	of	ADP
ftr-464	541	15	services	service	NOUN
ftr-464	541	16	performed	perform	VERB
ftr-464	541	17	in	in	ADP
ftr-464	541	18	the	the	DET
ftr-464	541	19	u.s	u.s	PROPN
ftr-464	541	20	.	.	PROPN
ftr-464	541	21	are	be	AUX
ftr-464	541	22	taxable	taxable	ADJ
ftr-464	541	23	as	as	SCONJ
ftr-464	541	24	effectively	effectively	ADV
ftr-464	541	25	connected	connect	VERB
ftr-464	541	26	income'o	income'o	NOUN
ftr-464	541	27	'	'	PUNCT
ftr-464	541	28	(	(	PUNCT
ftr-464	541	29	or	or	CCONJ
ftr-464	541	30	as	as	SCONJ
ftr-464	541	31	u.s	u.s	PROPN
ftr-464	541	32	.	.	PROPN
ftr-464	541	33	source	source	NOUN
ftr-464	541	34	fixed	fix	VERB
ftr-464	541	35	and	and	CCONJ
ftr-464	541	36	determinable	determinable	ADJ
ftr-464	541	37	income	income	NOUN
ftr-464	541	38	in	in	ADP
ftr-464	541	39	the	the	DET
ftr-464	541	40	case	case	NOUN
ftr-464	541	41	of	of	ADP
ftr-464	541	42	pre-1986	pre-1986	NOUN
ftr-464	541	43	act	act	PROPN
ftr-464	541	44	contributionst02	contributionst02	PROPN
ftr-464	541	45	)	)	PUNCT
ftr-464	541	46	.	.	PUNCT
ftr-464	542	1	assuming	assume	VERB
ftr-464	542	2	that	that	SCONJ
ftr-464	542	3	the	the	DET
ftr-464	542	4	pension	pension	NOUN
ftr-464	542	5	plan	plan	NOUN
ftr-464	542	6	is	be	AUX
ftr-464	542	7	located	locate	VERB
ftr-464	542	8	in	in	ADP
ftr-464	542	9	the	the	DET
ftr-464	542	10	united	united	NOUN
ftr-464	542	11	states,'"3	states,'"3	VERB
ftr-464	542	12	the	the	DET
ftr-464	542	13	earnings	earning	NOUN
ftr-464	542	14	and	and	CCONJ
ftr-464	542	15	accretions	accretion	NOUN
ftr-464	542	16	are	be	AUX
ftr-464	542	17	treated	treat	VERB
ftr-464	542	18	as	as	ADP
ftr-464	542	19	u.s	u.s	PROPN
ftr-464	542	20	.	.	PROPN
ftr-464	542	21	source	source	NOUN
ftr-464	542	22	noneffectively	noneffectively	ADV
ftr-464	542	23	connected	connect	VERB
ftr-464	542	24	income,'"4	income,'"4	ADJ
ftr-464	542	25	subject	subject	NOUN
ftr-464	542	26	to	to	ADP
ftr-464	542	27	a	a	DET
ftr-464	542	28	flat	flat	ADJ
ftr-464	542	29	30	30	NUM
ftr-464	542	30	%	%	NOUN
ftr-464	542	31	tax	tax	NOUN
ftr-464	542	32	collected	collect	VERB
ftr-464	542	33	by	by	ADP
ftr-464	542	34	withholding	withhold	VERB
ftr-464	542	35	.	.	PUNCT
ftr-464	543	1	"5	"5	NOUN
ftr-464	543	2	this	this	DET
ftr-464	543	3	treatment	treatment	NOUN
ftr-464	543	4	applies	apply	VERB
ftr-464	543	5	even	even	ADV
ftr-464	543	6	if	if	SCONJ
ftr-464	543	7	the	the	DET
ftr-464	543	8	contributions	contribution	NOUN
ftr-464	543	9	were	be	AUX
ftr-464	543	10	in	in	ADP
ftr-464	543	11	respect	respect	NOUN
ftr-464	543	12	of	of	ADP
ftr-464	543	13	services	service	NOUN
ftr-464	543	14	performed	perform	VERB
ftr-464	543	15	outside	outside	ADP
ftr-464	543	16	the	the	DET
ftr-464	543	17	u.s	u.s	PROPN
ftr-464	543	18	.	.	PROPN
ftr-464	543	19	moreover	moreover	ADV
ftr-464	543	20	,	,	PUNCT
ftr-464	543	21	the	the	DET
ftr-464	543	22	fact	fact	NOUN
ftr-464	543	23	that	that	SCONJ
ftr-464	543	24	the	the	DET
ftr-464	543	25	pension	pension	NOUN
ftr-464	543	26	trust	trust	NOUN
ftr-464	543	27	invests	invest	NOUN
ftr-464	543	28	in	in	ADP
ftr-464	543	29	a	a	DET
ftr-464	543	30	form	form	NOUN
ftr-464	543	31	that	that	PRON
ftr-464	543	32	would	would	AUX
ftr-464	543	33	have	have	AUX
ftr-464	543	34	been	be	AUX
ftr-464	543	35	free	free	ADJ
ftr-464	543	36	of	of	ADP
ftr-464	543	37	u.s	u.s	PROPN
ftr-464	543	38	.	.	PROPN
ftr-464	543	39	tax	tax	NOUN
ftr-464	543	40	in	in	ADP
ftr-464	543	41	the	the	DET
ftr-464	543	42	hands	hand	NOUN
ftr-464	543	43	of	of	ADP
ftr-464	543	44	a	a	DET
ftr-464	543	45	nonresident	nonresident	ADJ
ftr-464	543	46	alien	alien	ADJ
ftr-464	543	47	investor	investor	NOUN
ftr-464	543	48	is	be	AUX
ftr-464	543	49	considered	consider	VERB
ftr-464	543	50	irrelevant	irrelevant	ADJ
ftr-464	543	51	because	because	SCONJ
ftr-464	543	52	the	the	DET
ftr-464	543	53	trust	trust	NOUN
ftr-464	543	54	is	be	AUX
ftr-464	543	55	not	not	PART
ftr-464	543	56	viewed	view	VERB
ftr-464	543	57	as	as	ADP
ftr-464	543	58	a	a	DET
ftr-464	543	59	conduit.16	conduit.16	PROPN
ftr-464	543	60	100	100	NUM
ftr-464	543	61	.	.	PUNCT
ftr-464	544	1	see	see	VERB
ftr-464	544	2	rev	rev	PROPN
ftr-464	544	3	.	.	PROPN
ftr-464	544	4	rul	rul	PROPN
ftr-464	544	5	.	.	PUNCT
ftr-464	545	1	79	79	NUM
ftr-464	545	2	-	-	SYM
ftr-464	545	3	388	388	NUM
ftr-464	545	4	,	,	PUNCT
ftr-464	545	5	1979	1979	NUM
ftr-464	545	6	-	-	SYM
ftr-464	545	7	2	2	NUM
ftr-464	545	8	c.b	c.b	PROPN
ftr-464	545	9	.	.	PROPN
ftr-464	545	10	270	270	NUM
ftr-464	545	11	.	.	PUNCT
ftr-464	546	1	101	101	NUM
ftr-464	546	2	.	.	PUNCT
ftr-464	547	1	see	see	VERB
ftr-464	547	2	priv	priv	PROPN
ftr-464	547	3	.	.	PUNCT
ftr-464	548	1	ltr	ltr	PROPN
ftr-464	548	2	.	.	PUNCT
ftr-464	549	1	rul	rul	PROPN
ftr-464	549	2	.	.	PUNCT
ftr-464	550	1	90	90	NUM
ftr-464	550	2	-	-	PUNCT
ftr-464	550	3	41	41	NUM
ftr-464	550	4	-	-	PUNCT
ftr-464	550	5	041	041	NUM
ftr-464	550	6	(	(	PUNCT
ftr-464	550	7	july	july	PROPN
ftr-464	550	8	13	13	NUM
ftr-464	550	9	.	.	PUNCT
ftr-464	550	10	1990	1990	NUM
ftr-464	550	11	)	)	PUNCT
ftr-464	551	1	(	(	PUNCT
ftr-464	551	2	discussing	discuss	VERB
ftr-464	551	3	a	a	DET
ftr-464	551	4	distribution	distribution	NOUN
ftr-464	551	5	made	make	VERB
ftr-464	551	6	from	from	ADP
ftr-464	551	7	a	a	DET
ftr-464	551	8	§	§	PROPN
ftr-464	551	9	401(k	401(k	PROPN
ftr-464	551	10	)	)	PUNCT
ftr-464	551	11	plan	plan	NOUN
ftr-464	551	12	)	)	PUNCT
ftr-464	551	13	.	.	PUNCT
ftr-464	552	1	the	the	DET
ftr-464	552	2	irs	irs	PROPN
ftr-464	552	3	ruled	rule	VERB
ftr-464	552	4	that	that	SCONJ
ftr-464	552	5	"	"	PUNCT
ftr-464	552	6	section	section	NOUN
ftr-464	552	7	864(c)(6	864(c)(6	NUM
ftr-464	552	8	)	)	PUNCT
ftr-464	552	9	applie[d	applie[d	PROPN
ftr-464	552	10	]	]	PUNCT
ftr-464	552	11	to	to	ADP
ftr-464	552	12	the	the	DET
ftr-464	552	13	portion	portion	NOUN
ftr-464	552	14	of	of	ADP
ftr-464	552	15	each	each	PRON
ftr-464	553	1	[	[	X
ftr-464	553	2	d]istribution	d]istribution	NOUN
ftr-464	553	3	that	that	PRON
ftr-464	553	4	consists	consist	VERB
ftr-464	553	5	of	of	ADP
ftr-464	553	6	the	the	DET
ftr-464	553	7	participant	participant	NOUN
ftr-464	553	8	's	's	PART
ftr-464	553	9	deductible	deductible	ADJ
ftr-464	553	10	contributions	contribution	NOUN
ftr-464	553	11	and	and	CCONJ
ftr-464	553	12	employer	employer	NOUN
ftr-464	553	13	's	's	PART
ftr-464	553	14	matching	matching	NOUN
ftr-464	553	15	contributions	contribution	NOUN
ftr-464	553	16	to	to	ADP
ftr-464	553	17	the	the	DET
ftr-464	553	18	extent	extent	NOUN
ftr-464	553	19	the	the	DET
ftr-464	553	20	contributions	contribution	NOUN
ftr-464	553	21	are	be	AUX
ftr-464	553	22	attributable	attributable	ADJ
ftr-464	553	23	to	to	ADP
ftr-464	553	24	services	service	NOUN
ftr-464	553	25	performed	perform	VERB
ftr-464	553	26	after	after	ADP
ftr-464	553	27	december	december	PROPN
ftr-464	553	28	31	31	NUM
ftr-464	553	29	,	,	PUNCT
ftr-464	553	30	1986	1986	NUM
ftr-464	553	31	as	as	ADV
ftr-464	553	32	long	long	ADV
ftr-464	553	33	as	as	SCONJ
ftr-464	553	34	the	the	DET
ftr-464	553	35	participant	participant	NOUN
ftr-464	553	36	's	's	PART
ftr-464	553	37	income	income	NOUN
ftr-464	553	38	would	would	AUX
ftr-464	553	39	have	have	AUX
ftr-464	553	40	been	be	AUX
ftr-464	553	41	treated	treat	VERB
ftr-464	553	42	as	as	ADP
ftr-464	553	43	effectively	effectively	ADV
ftr-464	553	44	connected	connect	VERB
ftr-464	553	45	with	with	ADP
ftr-464	553	46	the	the	DET
ftr-464	553	47	conduct	conduct	NOUN
ftr-464	553	48	of	of	ADP
ftr-464	553	49	a	a	DET
ftr-464	553	50	u.s	u.s	PROPN
ftr-464	553	51	.	.	PROPN
ftr-464	553	52	trade	trade	NOUN
ftr-464	553	53	or	or	CCONJ
ftr-464	553	54	business	business	NOUN
ftr-464	553	55	in	in	ADP
ftr-464	553	56	the	the	DET
ftr-464	553	57	years	year	NOUN
ftr-464	553	58	of	of	ADP
ftr-464	553	59	performance	performance	NOUN
ftr-464	553	60	.	.	PUNCT
ftr-464	553	61	"	"	PUNCT
ftr-464	554	1	priv	priv	NOUN
ftr-464	554	2	.	.	PUNCT
ftr-464	555	1	ltr	ltr	PROPN
ftr-464	555	2	.	.	PUNCT
ftr-464	556	1	rul	rul	PROPN
ftr-464	556	2	.	.	PUNCT
ftr-464	557	1	90	90	NUM
ftr-464	557	2	-	-	PUNCT
ftr-464	557	3	41	41	NUM
ftr-464	557	4	-	-	PUNCT
ftr-464	557	5	041	041	NUM
ftr-464	557	6	(	(	PUNCT
ftr-464	557	7	july	july	PROPN
ftr-464	557	8	13	13	NUM
ftr-464	557	9	,	,	PUNCT
ftr-464	557	10	1990	1990	NUM
ftr-464	557	11	)	)	PUNCT
ftr-464	557	12	.	.	PUNCT
ftr-464	558	1	see	see	VERB
ftr-464	558	2	also	also	ADV
ftr-464	558	3	priv	priv	VERB
ftr-464	558	4	.	.	PUNCT
ftr-464	559	1	ltr	ltr	PROPN
ftr-464	559	2	.	.	PUNCT
ftr-464	560	1	rul	rul	AUX
ftr-464	560	2	.	.	PUNCT
ftr-464	560	3	89	89	NUM
ftr-464	560	4	-	-	PUNCT
ftr-464	560	5	04	04	NUM
ftr-464	560	6	-	-	PUNCT
ftr-464	560	7	035	035	NUM
ftr-464	560	8	(	(	PUNCT
ftr-464	560	9	oct	oct	PROPN
ftr-464	560	10	.	.	PROPN
ftr-464	560	11	31	31	NUM
ftr-464	560	12	.	.	PUNCT
ftr-464	560	13	1988	1988	NUM
ftr-464	560	14	)	)	PUNCT
ftr-464	560	15	;	;	PUNCT
ftr-464	560	16	bruce	bruce	PROPN
ftr-464	560	17	&	&	CCONJ
ftr-464	560	18	culhane	culhane	PROPN
ftr-464	560	19	,	,	PUNCT
ftr-464	561	1	supra	supra	PROPN
ftr-464	561	2	note	note	NOUN
ftr-464	561	3	98	98	NUM
ftr-464	561	4	,	,	PUNCT
ftr-464	561	5	at	at	ADP
ftr-464	561	6	335	335	NUM
ftr-464	561	7	-	-	SYM
ftr-464	561	8	42	42	NUM
ftr-464	561	9	;	;	PUNCT
ftr-464	561	10	bissell	bissell	NOUN
ftr-464	561	11	,	,	PUNCT
ftr-464	561	12	supra	supra	PROPN
ftr-464	561	13	note	note	NOUN
ftr-464	561	14	98	98	NUM
ftr-464	561	15	.	.	PUNCT
ftr-464	562	1	at	at	ADP
ftr-464	562	2	78	78	NUM
ftr-464	562	3	(	(	PUNCT
ftr-464	562	4	priv	priv	NOUN
ftr-464	562	5	.	.	PUNCT
ftr-464	563	1	ltr	ltr	PROPN
ftr-464	563	2	.	.	PUNCT
ftr-464	564	1	rul	rul	AUX
ftr-464	564	2	.	.	PUNCT
ftr-464	564	3	89	89	NUM
ftr-464	564	4	-	-	PUNCT
ftr-464	564	5	04	04	NUM
ftr-464	564	6	-	-	PUNCT
ftr-464	564	7	035	035	NUM
ftr-464	564	8	"	"	PUNCT
ftr-464	564	9	was	be	AUX
ftr-464	564	10	apparently	apparently	ADV
ftr-464	564	11	the	the	DET
ftr-464	564	12	first	first	ADJ
ftr-464	564	13	plr	plr	NOUN
ftr-464	564	14	in	in	ADP
ftr-464	564	15	which	which	PRON
ftr-464	564	16	the	the	DET
ftr-464	564	17	irs	irs	PROPN
ftr-464	564	18	ruled	rule	VERB
ftr-464	564	19	that	that	SCONJ
ftr-464	564	20	§	§	PROPN
ftr-464	564	21	864(c)(6	864(c)(6	NUM
ftr-464	564	22	)	)	PUNCT
ftr-464	564	23	would	would	AUX
ftr-464	564	24	be	be	AUX
ftr-464	564	25	applied	apply	VERB
ftr-464	564	26	to	to	ADP
ftr-464	564	27	non	non	ADJ
ftr-464	564	28	-	-	ADJ
ftr-464	564	29	treaty	treaty	NOUN
ftr-464	564	30	-	-	PUNCT
ftr-464	564	31	exempt	exempt	ADJ
ftr-464	564	32	pension	pension	NOUN
ftr-464	564	33	distributions	distribution	NOUN
ftr-464	564	34	.	.	PUNCT
ftr-464	565	1	"	"	PUNCT
ftr-464	565	2	)	)	PUNCT
ftr-464	565	3	;	;	PUNCT
ftr-464	565	4	t.d	t.d	PROPN
ftr-464	565	5	.	.	PROPN
ftr-464	565	6	8288	8288	NUM
ftr-464	565	7	,	,	PUNCT
ftr-464	565	8	1990	1990	NUM
ftr-464	565	9	-	-	SYM
ftr-464	565	10	1	1	NUM
ftr-464	565	11	c.b	c.b	PROPN
ftr-464	565	12	.	.	PROPN
ftr-464	565	13	163	163	NUM
ftr-464	565	14	.	.	NOUN
ftr-464	565	15	164	164	NUM
ftr-464	565	16	,	,	PUNCT
ftr-464	565	17	explanation	explanation	NOUN
ftr-464	565	18	of	of	ADP
ftr-464	565	19	temp	temp	NOUN
ftr-464	565	20	.	.	PUNCT
ftr-464	566	1	regs	regs	PROPN
ftr-464	566	2	.	.	PUNCT
ftr-464	567	1	§	§	PROPN
ftr-464	567	2	1.1441	1.1441	NUM
ftr-464	567	3	-	-	SYM
ftr-464	567	4	4(b)(1)(ii	4(b)(1)(ii	NUM
ftr-464	567	5	)	)	PUNCT
ftr-464	567	6	(	(	PUNCT
ftr-464	567	7	explaining	explain	VERB
ftr-464	567	8	that	that	SCONJ
ftr-464	567	9	§	§	PROPN
ftr-464	567	10	864(c)(6	864(c)(6	NUM
ftr-464	567	11	)	)	PUNCT
ftr-464	567	12	applies	apply	VERB
ftr-464	567	13	to	to	ADP
ftr-464	567	14	pensions	pension	NOUN
ftr-464	567	15	,	,	PUNCT
ftr-464	567	16	because	because	SCONJ
ftr-464	567	17	"	"	PUNCT
ftr-464	567	18	[	[	X
ftr-464	567	19	pl]ensions	pl]ension	NOUN
ftr-464	567	20	are	be	AUX
ftr-464	567	21	treated	treat	VERB
ftr-464	567	22	as	as	ADP
ftr-464	567	23	compensation	compensation	NOUN
ftr-464	567	24	for	for	ADP
ftr-464	567	25	services	service	NOUN
ftr-464	567	26	under	under	ADP
ftr-464	567	27	31.3401(a)1(a)(2	31.3401(a)1(a)(2	NOUN
ftr-464	567	28	)	)	PUNCT
ftr-464	567	29	"	"	PUNCT
ftr-464	567	30	)	)	PUNCT
ftr-464	567	31	.	.	PUNCT
ftr-464	568	1	102	102	NUM
ftr-464	568	2	.	.	PUNCT
ftr-464	569	1	thus	thus	ADV
ftr-464	569	2	,	,	PUNCT
ftr-464	569	3	this	this	DET
ftr-464	569	4	portion	portion	NOUN
ftr-464	569	5	of	of	ADP
ftr-464	569	6	the	the	DET
ftr-464	569	7	payment	payment	NOUN
ftr-464	569	8	is	be	AUX
ftr-464	569	9	subject	subject	ADJ
ftr-464	569	10	to	to	ADP
ftr-464	569	11	taxation	taxation	NOUN
ftr-464	569	12	under	under	ADP
ftr-464	569	13	§	§	PROPN
ftr-464	569	14	871(a)(l)(a	871(a)(l)(a	NUM
ftr-464	569	15	)	)	PUNCT
ftr-464	569	16	and	and	CCONJ
ftr-464	569	17	withholding	withhold	VERB
ftr-464	569	18	under	under	ADP
ftr-464	569	19	§	§	PROPN
ftr-464	569	20	1441(a	1441(a	NUM
ftr-464	569	21	)	)	PUNCT
ftr-464	569	22	.	.	PUNCT
ftr-464	570	1	see	see	VERB
ftr-464	570	2	rev	rev	PROPN
ftr-464	570	3	.	.	PROPN
ftr-464	570	4	rul	rul	PROPN
ftr-464	570	5	.	.	PUNCT
ftr-464	571	1	79	79	NUM
ftr-464	571	2	-	-	SYM
ftr-464	571	3	388	388	NUM
ftr-464	571	4	,	,	PUNCT
ftr-464	571	5	1979	1979	NUM
ftr-464	571	6	-	-	SYM
ftr-464	571	7	2	2	NUM
ftr-464	571	8	c.b	c.b	PROPN
ftr-464	571	9	.	.	PROPN
ftr-464	571	10	270	270	NUM
ftr-464	571	11	.	.	PUNCT
ftr-464	572	1	103	103	NUM
ftr-464	572	2	.	.	PUNCT
ftr-464	573	1	see	see	VERB
ftr-464	573	2	irc	irc	PROPN
ftr-464	573	3	§	§	PROPN
ftr-464	573	4	401(a	401(a	PROPN
ftr-464	573	5	)	)	PUNCT
ftr-464	573	6	(	(	PUNCT
ftr-464	573	7	defining	define	VERB
ftr-464	573	8	a	a	DET
ftr-464	573	9	qualified	qualified	ADJ
ftr-464	573	10	trust	trust	NOUN
ftr-464	573	11	as	as	ADP
ftr-464	573	12	being	be	AUX
ftr-464	573	13	"	"	PUNCT
ftr-464	573	14	[	[	X
ftr-464	573	15	a	a	X
ftr-464	573	16	]	]	X
ftr-464	573	17	trust	trust	NOUN
ftr-464	573	18	created	create	VERB
ftr-464	573	19	or	or	CCONJ
ftr-464	573	20	organized	organize	VERB
ftr-464	573	21	in	in	ADP
ftr-464	573	22	the	the	DET
ftr-464	573	23	united	united	PROPN
ftr-464	573	24	states	states	PROPN
ftr-464	573	25	"	"	PUNCT
ftr-464	573	26	)	)	PUNCT
ftr-464	573	27	.	.	PUNCT
ftr-464	574	1	104	104	X
ftr-464	574	2	.	.	PUNCT
ftr-464	575	1	see	see	AUX
ftr-464	575	2	rev	rev	PROPN
ftr-464	575	3	.	.	PROPN
ftr-464	576	1	rul	rul	PROPN
ftr-464	576	2	.	.	PUNCT
ftr-464	577	1	79	79	NUM
ftr-464	577	2	-	-	SYM
ftr-464	577	3	388	388	NUM
ftr-464	577	4	,	,	PUNCT
ftr-464	577	5	1979	1979	NUM
ftr-464	577	6	-	-	SYM
ftr-464	577	7	2	2	NUM
ftr-464	577	8	c.b	c.b	PROPN
ftr-464	577	9	.	.	PROPN
ftr-464	577	10	270	270	NUM
ftr-464	577	11	:	:	PUNCT
ftr-464	577	12	see	see	VERB
ftr-464	577	13	also	also	ADV
ftr-464	577	14	priv	priv	VERB
ftr-464	577	15	.	.	PUNCT
ftr-464	578	1	ltr	ltr	PROPN
ftr-464	578	2	.	.	PUNCT
ftr-464	578	3	rul	rul	PROPN
ftr-464	578	4	.	.	PUNCT
ftr-464	579	1	90	90	NUM
ftr-464	579	2	-	-	PUNCT
ftr-464	579	3	41	41	NUM
ftr-464	579	4	-	-	PUNCT
ftr-464	579	5	041	041	NUM
ftr-464	579	6	(	(	PUNCT
ftr-464	579	7	july	july	PROPN
ftr-464	579	8	13	13	NUM
ftr-464	579	9	,	,	PUNCT
ftr-464	579	10	1990	1990	NUM
ftr-464	579	11	)	)	PUNCT
ftr-464	580	1	(	(	PUNCT
ftr-464	580	2	stating	state	VERB
ftr-464	580	3	that	that	SCONJ
ftr-464	580	4	§	§	PROPN
ftr-464	580	5	864(c)(6	864(c)(6	NUM
ftr-464	580	6	)	)	PUNCT
ftr-464	580	7	does	do	AUX
ftr-464	580	8	not	not	PART
ftr-464	580	9	apply	apply	VERB
ftr-464	580	10	to	to	ADP
ftr-464	580	11	distributions	distribution	NOUN
ftr-464	580	12	from	from	ADP
ftr-464	580	13	§	§	PROPN
ftr-464	580	14	401(k	401(k	PROPN
ftr-464	580	15	)	)	PUNCT
ftr-464	580	16	plan	plan	NOUN
ftr-464	580	17	attributable	attributable	ADJ
ftr-464	580	18	to	to	ADP
ftr-464	580	19	earnings	earning	NOUN
ftr-464	580	20	and	and	CCONJ
ftr-464	580	21	accretions	accretion	NOUN
ftr-464	580	22	of	of	ADP
ftr-464	580	23	the	the	DET
ftr-464	580	24	plan	plan	NOUN
ftr-464	580	25	)	)	PUNCT
ftr-464	580	26	.	.	PUNCT
ftr-464	581	1	but	but	CCONJ
ftr-464	581	2	cf	cf	NOUN
ftr-464	581	3	.	.	PUNCT
ftr-464	582	1	bissell	bissell	PROPN
ftr-464	582	2	&	&	CCONJ
ftr-464	582	3	giardina	giardina	PROPN
ftr-464	582	4	.	.	PUNCT
ftr-464	583	1	supra	supra	PROPN
ftr-464	583	2	note	note	PROPN
ftr-464	583	3	72	72	NUM
ftr-464	583	4	,	,	PUNCT
ftr-464	583	5	at	at	ADP
ftr-464	583	6	278	278	NUM
ftr-464	583	7	(	(	PUNCT
ftr-464	583	8	stating	state	VERB
ftr-464	583	9	that	that	SCONJ
ftr-464	583	10	"	"	PUNCT
ftr-464	583	11	the	the	DET
ftr-464	583	12	rules	rule	NOUN
ftr-464	583	13	at	at	ADP
ftr-464	583	14	the	the	DET
ftr-464	583	15	moment	moment	NOUN
ftr-464	583	16	are	be	AUX
ftr-464	583	17	unclear	unclear	ADJ
ftr-464	583	18	"	"	PUNCT
ftr-464	583	19	as	as	ADP
ftr-464	583	20	to	to	ADP
ftr-464	583	21	whether	whether	SCONJ
ftr-464	583	22	"	"	PUNCT
ftr-464	583	23	the	the	DET
ftr-464	583	24	investment	investment	NOUN
ftr-464	583	25	income	income	NOUN
ftr-464	583	26	portion	portion	NOUN
ftr-464	583	27	will	will	AUX
ftr-464	583	28	be	be	AUX
ftr-464	583	29	subject	subject	ADJ
ftr-464	583	30	to	to	ADP
ftr-464	583	31	tax	tax	NOUN
ftr-464	583	32	either	either	CCONJ
ftr-464	583	33	at	at	ADP
ftr-464	583	34	the	the	DET
ftr-464	583	35	30	30	NUM
ftr-464	583	36	%	%	NOUN
ftr-464	583	37	rate	rate	NOUN
ftr-464	583	38	under	under	ADP
ftr-464	583	39	§	§	PROPN
ftr-464	583	40	87	87	NUM
ftr-464	583	41	1	1	NUM
ftr-464	583	42	.	.	PUNCT
ftr-464	584	1	or	or	CCONJ
ftr-464	584	2	as	as	ADP
ftr-464	584	3	wages	wage	NOUN
ftr-464	584	4	taxable	taxable	ADJ
ftr-464	584	5	under	under	ADP
ftr-464	584	6	§	§	PROPN
ftr-464	584	7	1	1	NUM
ftr-464	584	8	"	"	PUNCT
ftr-464	584	9	)	)	PUNCT
ftr-464	584	10	.	.	PUNCT
ftr-464	585	1	105	105	NUM
ftr-464	585	2	.	.	PUNCT
ftr-464	586	1	see	see	AUX
ftr-464	586	2	rev	rev	PROPN
ftr-464	586	3	.	.	PROPN
ftr-464	587	1	rul	rul	PROPN
ftr-464	587	2	.	.	PUNCT
ftr-464	588	1	79	79	NUM
ftr-464	588	2	-	-	SYM
ftr-464	588	3	388	388	NUM
ftr-464	588	4	,	,	PUNCT
ftr-464	588	5	1979	1979	NUM
ftr-464	588	6	-	-	SYM
ftr-464	588	7	2	2	NUM
ftr-464	588	8	c.b	c.b	PROPN
ftr-464	588	9	.	.	PROPN
ftr-464	588	10	270	270	NUM
ftr-464	588	11	;	;	PUNCT
ftr-464	588	12	priv	priv	NOUN
ftr-464	588	13	.	.	PUNCT
ftr-464	589	1	ltr	ltr	PROPN
ftr-464	589	2	.	.	PUNCT
ftr-464	590	1	rul	rul	AUX
ftr-464	590	2	.	.	PUNCT
ftr-464	590	3	89	89	NUM
ftr-464	590	4	-	-	PUNCT
ftr-464	590	5	04	04	NUM
ftr-464	590	6	-	-	PUNCT
ftr-464	590	7	035	035	NUM
ftr-464	590	8	(	(	PUNCT
ftr-464	590	9	oct	oct	PROPN
ftr-464	590	10	.	.	PROPN
ftr-464	590	11	31	31	NUM
ftr-464	590	12	,	,	PUNCT
ftr-464	590	13	1988	1988	NUM
ftr-464	590	14	)	)	PUNCT
ftr-464	590	15	;	;	PUNCT
ftr-464	591	1	priv	priv	NOUN
ftr-464	591	2	.	.	PUNCT
ftr-464	592	1	ltr	ltr	PROPN
ftr-464	592	2	.	.	PUNCT
ftr-464	593	1	rul	rul	PROPN
ftr-464	593	2	.	.	PUNCT
ftr-464	594	1	90	90	NUM
ftr-464	594	2	-	-	PUNCT
ftr-464	594	3	41	41	NUM
ftr-464	594	4	-	-	PUNCT
ftr-464	594	5	041	041	NUM
ftr-464	594	6	(	(	PUNCT
ftr-464	594	7	july	july	PROPN
ftr-464	594	8	13	13	NUM
ftr-464	594	9	,	,	PUNCT
ftr-464	594	10	1990	1990	NUM
ftr-464	594	11	)	)	PUNCT
ftr-464	595	1	;	;	PUNCT
ftr-464	595	2	see	see	VERB
ftr-464	595	3	also	also	ADV
ftr-464	595	4	rev	rev	VERB
ftr-464	595	5	.	.	PUNCT
ftr-464	596	1	rul	rul	NOUN
ftr-464	596	2	.	.	PUNCT
ftr-464	597	1	79	79	NUM
ftr-464	597	2	-	-	SYM
ftr-464	597	3	389	389	NUM
ftr-464	597	4	,	,	PUNCT
ftr-464	597	5	1979	1979	NUM
ftr-464	597	6	-	-	SYM
ftr-464	597	7	2	2	NUM
ftr-464	597	8	c	c	PROPN
ftr-464	597	9	-	-	PUNCT
ftr-464	597	10	b.	b.	NOUN
ftr-464	597	11	281	281	NUM
ftr-464	597	12	(	(	PUNCT
ftr-464	597	13	similar	similar	ADJ
ftr-464	597	14	analysis	analysis	NOUN
ftr-464	597	15	in	in	ADP
ftr-464	597	16	application	application	NOUN
ftr-464	597	17	of	of	ADP
ftr-464	597	18	§	§	PROPN
ftr-464	597	19	901	901	NUM
ftr-464	597	20	to	to	ADP
ftr-464	597	21	u.s	u.s	PROPN
ftr-464	597	22	.	.	PROPN
ftr-464	597	23	citizen	citizen	PROPN
ftr-464	597	24	retiring	retire	VERB
ftr-464	597	25	abroad	abroad	ADV
ftr-464	597	26	)	)	PUNCT
ftr-464	597	27	;	;	PUNCT
ftr-464	597	28	rev	rev	PROPN
ftr-464	597	29	.	.	PROPN
ftr-464	598	1	rul	rul	NOUN
ftr-464	598	2	.	.	PUNCT
ftr-464	599	1	84	84	NUM
ftr-464	599	2	-	-	SYM
ftr-464	599	3	144	144	NUM
ftr-464	599	4	,	,	PUNCT
ftr-464	599	5	1984	1984	NUM
ftr-464	599	6	-	-	SYM
ftr-464	599	7	2	2	NUM
ftr-464	599	8	c.b	c.b	PROPN
ftr-464	599	9	.	.	PROPN
ftr-464	599	10	129	129	NUM
ftr-464	599	11	(	(	PUNCT
ftr-464	599	12	application	application	NOUN
ftr-464	599	13	of	of	ADP
ftr-464	599	14	§	§	PROPN
ftr-464	599	15	901	901	NUM
ftr-464	599	16	to	to	ADP
ftr-464	599	17	distribution	distribution	NOUN
ftr-464	599	18	from	from	ADP
ftr-464	599	19	ira	ira	PROPN
ftr-464	599	20	established	establish	VERB
ftr-464	599	21	by	by	ADP
ftr-464	599	22	a	a	DET
ftr-464	599	23	qualifying	qualifying	NOUN
ftr-464	599	24	rollover	rollover	NOUN
ftr-464	599	25	distribution	distribution	NOUN
ftr-464	599	26	from	from	ADP
ftr-464	599	27	a	a	DET
ftr-464	599	28	qualified	qualified	ADJ
ftr-464	599	29	u.s	u.s	PROPN
ftr-464	599	30	.	.	PROPN
ftr-464	599	31	pension	pension	NOUN
ftr-464	599	32	plan	plan	NOUN
ftr-464	599	33	)	)	PUNCT
ftr-464	599	34	.	.	PUNCT
ftr-464	600	1	106	106	NUM
ftr-464	600	2	.	.	PUNCT
ftr-464	601	1	see	see	VERB
ftr-464	601	2	clayton	clayton	PROPN
ftr-464	601	3	v.	v.	PROPN
ftr-464	601	4	united	united	PROPN
ftr-464	601	5	states	states	PROPN
ftr-464	601	6	,	,	PUNCT
ftr-464	601	7	95	95	NUM
ftr-464	601	8	-	-	SYM
ftr-464	601	9	2	2	NUM
ftr-464	601	10	u.s	u.s	PROPN
ftr-464	601	11	.	.	PROPN
ftr-464	601	12	tax	tax	PROPN
ftr-464	601	13	cas	cas	PROPN
ftr-464	601	14	.	.	PUNCT
ftr-464	602	1	(	(	PUNCT
ftr-464	602	2	cch	cch	PROPN
ftr-464	602	3	)	)	PUNCT
ftr-464	602	4	1	1	NUM
ftr-464	602	5	50,391	50,391	NUM
ftr-464	602	6	,	,	PUNCT
ftr-464	602	7	89.232	89.232	NUM
ftr-464	602	8	.	.	PUNCT
ftr-464	603	1	76	76	NUM
ftr-464	603	2	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-464	603	3	(	(	PUNCT
ftr-464	603	4	ria	ria	PROPN
ftr-464	603	5	)	)	PUNCT
ftr-464	603	6	at	at	ADP
ftr-464	603	7	95	95	NUM
ftr-464	603	8	-	-	SYM
ftr-464	603	9	5197	5197	NUM
ftr-464	603	10	(	(	PUNCT
ftr-464	603	11	cl	cl	NOUN
ftr-464	603	12	.	.	PUNCT
ftr-464	604	1	ct	ct	PROPN
ftr-464	604	2	.	.	NOUN
ftr-464	604	3	1995	1995	NUM
ftr-464	604	4	)	)	PUNCT
ftr-464	604	5	(	(	PUNCT
ftr-464	604	6	endorsing	endorse	VERB
ftr-464	604	7	irs	irs	PROPN
ftr-464	604	8	policy	policy	NOUN
ftr-464	604	9	that	that	SCONJ
ftr-464	604	10	"	"	PUNCT
ftr-464	604	11	conduit	conduit	NOUN
ftr-464	604	12	theory	theory	NOUN
ftr-464	604	13	of	of	ADP
ftr-464	604	14	taxation	taxation	NOUN
ftr-464	604	15	embodied	embody	VERB
ftr-464	604	16	in	in	ADP
ftr-464	604	17	subchapter	subchapter	NOUN
ftr-464	604	18	j	j	PROPN
ftr-464	604	19	does	do	AUX
ftr-464	604	20	not	not	PART
ftr-464	604	21	apply	apply	VERB
ftr-464	604	22	to	to	ADP
ftr-464	604	23	distributions	distribution	NOUN
ftr-464	604	24	from	from	ADP
ftr-464	604	25	qualified	qualified	ADJ
ftr-464	604	26	employee	employee	NOUN
ftr-464	604	27	1996	1996	NUM
ftr-464	604	28	]	]	PUNCT
ftr-464	605	1	florida	florida	PROPN
ftr-464	605	2	tax	tax	PROPN
ftr-464	605	3	review	review	NOUN
ftr-464	605	4	rows	row	VERB
ftr-464	605	5	2	2	NUM
ftr-464	605	6	and	and	CCONJ
ftr-464	605	7	5	5	NUM
ftr-464	605	8	of	of	ADP
ftr-464	605	9	table	table	NOUN
ftr-464	605	10	1	1	NUM
ftr-464	605	11	,	,	PUNCT
ftr-464	605	12	pages	page	NOUN
ftr-464	605	13	358	358	NUM
ftr-464	605	14	-	-	SYM
ftr-464	605	15	59	59	NUM
ftr-464	605	16	,	,	PUNCT
ftr-464	605	17	depict	depict	VERB
ftr-464	605	18	the	the	DET
ftr-464	605	19	case	case	NOUN
ftr-464	605	20	of	of	ADP
ftr-464	605	21	a	a	DET
ftr-464	605	22	nonresident	nonresident	ADJ
ftr-464	605	23	alien	alien	NOUN
ftr-464	605	24	participating	participate	VERB
ftr-464	605	25	in	in	ADP
ftr-464	605	26	a	a	DET
ftr-464	605	27	u.s	u.s	PROPN
ftr-464	605	28	.	.	PROPN
ftr-464	605	29	qualified	qualified	ADJ
ftr-464	605	30	plan	plan	NOUN
ftr-464	605	31	.	.	PUNCT
ftr-464	606	1	in	in	ADP
ftr-464	606	2	each	each	DET
ftr-464	606	3	case	case	NOUN
ftr-464	606	4	,	,	PUNCT
ftr-464	606	5	tax	tax	NOUN
ftr-464	606	6	is	be	AUX
ftr-464	606	7	imposed	impose	VERB
ftr-464	606	8	only	only	ADV
ftr-464	606	9	at	at	ADP
ftr-464	606	10	the	the	DET
ftr-464	606	11	time	time	NOUN
ftr-464	606	12	of	of	ADP
ftr-464	606	13	distribution	distribution	NOUN
ftr-464	606	14	.	.	PUNCT
ftr-464	607	1	in	in	ADP
ftr-464	607	2	row	row	NOUN
ftr-464	607	3	2	2	NUM
ftr-464	607	4	where	where	SCONJ
ftr-464	607	5	services	service	NOUN
ftr-464	607	6	are	be	AUX
ftr-464	607	7	performed	perform	VERB
ftr-464	607	8	in	in	ADP
ftr-464	607	9	the	the	DET
ftr-464	607	10	u.s	u.s	PROPN
ftr-464	607	11	.	.	PROPN
ftr-464	607	12	,	,	PUNCT
ftr-464	607	13	the	the	DET
ftr-464	607	14	"	"	PUNCT
ftr-464	607	15	compensation	compensation	NOUN
ftr-464	607	16	"	"	PUNCT
ftr-464	607	17	element	element	NOUN
ftr-464	607	18	is	be	AUX
ftr-464	607	19	taxed	tax	VERB
ftr-464	607	20	as	as	ADP
ftr-464	607	21	effectively	effectively	ADV
ftr-464	607	22	connected	connected	ADJ
ftr-464	607	23	income	income	NOUN
ftr-464	607	24	,	,	PUNCT
ftr-464	607	25	and	and	CCONJ
ftr-464	607	26	the	the	DET
ftr-464	607	27	"	"	PUNCT
ftr-464	607	28	accretions	accretion	NOUN
ftr-464	607	29	"	"	PUNCT
ftr-464	607	30	element	element	NOUN
ftr-464	607	31	is	be	AUX
ftr-464	607	32	taxed	tax	VERB
ftr-464	607	33	at	at	ADP
ftr-464	607	34	a	a	DET
ftr-464	607	35	30	30	NUM
ftr-464	607	36	%	%	NOUN
ftr-464	607	37	flat	flat	ADJ
ftr-464	607	38	rate	rate	NOUN
ftr-464	607	39	.	.	PUNCT
ftr-464	608	1	in	in	ADP
ftr-464	608	2	row	row	NOUN
ftr-464	608	3	5	5	NUM
ftr-464	608	4	,	,	PUNCT
ftr-464	608	5	where	where	SCONJ
ftr-464	608	6	the	the	DET
ftr-464	608	7	services	service	NOUN
ftr-464	608	8	are	be	AUX
ftr-464	608	9	performed	perform	VERB
ftr-464	608	10	abroad	abroad	ADV
ftr-464	608	11	,	,	PUNCT
ftr-464	608	12	only	only	ADV
ftr-464	608	13	the	the	DET
ftr-464	608	14	"	"	PUNCT
ftr-464	608	15	accretions	accretion	NOUN
ftr-464	608	16	"	"	PUNCT
ftr-464	608	17	element	element	NOUN
ftr-464	608	18	is	be	AUX
ftr-464	608	19	taxed	tax	VERB
ftr-464	608	20	by	by	ADP
ftr-464	608	21	the	the	DET
ftr-464	608	22	u.s	u.s	PROPN
ftr-464	608	23	.	.	PROPN
ftr-464	608	24	this	this	DET
ftr-464	608	25	treatment	treatment	NOUN
ftr-464	608	26	of	of	ADP
ftr-464	608	27	"	"	PUNCT
ftr-464	608	28	earnings	earning	NOUN
ftr-464	608	29	and	and	CCONJ
ftr-464	608	30	accretions	accretion	NOUN
ftr-464	608	31	"	"	PUNCT
ftr-464	608	32	was	be	AUX
ftr-464	608	33	approved	approve	VERB
ftr-464	608	34	by	by	ADP
ftr-464	608	35	the	the	DET
ftr-464	608	36	irs	irs	PROPN
ftr-464	608	37	in	in	ADP
ftr-464	608	38	a	a	DET
ftr-464	608	39	1952	1952	NUM
ftr-464	608	40	pronouncement	pronouncement	NOUN
ftr-464	608	41	"	"	PUNCT
ftr-464	608	42	°	°	ADP
ftr-464	608	43	that	that	PRON
ftr-464	608	44	was	be	AUX
ftr-464	608	45	later	later	ADV
ftr-464	608	46	declared	declare	VERB
ftr-464	608	47	obsolete	obsolete	ADJ
ftr-464	608	48	in	in	ADP
ftr-464	608	49	1970	1970	NUM
ftr-464	608	50	.	.	PUNCT
ftr-464	609	1	"	"	PUNCT
ftr-464	609	2	'	'	PUNCT
ftr-464	609	3	s	s	AUX
ftr-464	609	4	this	this	DET
ftr-464	609	5	approach	approach	NOUN
ftr-464	609	6	was	be	AUX
ftr-464	609	7	again	again	ADV
ftr-464	609	8	adopted	adopt	VERB
ftr-464	609	9	by	by	ADP
ftr-464	609	10	the	the	DET
ftr-464	609	11	irs	irs	PROPN
ftr-464	609	12	in	in	ADP
ftr-464	609	13	a	a	DET
ftr-464	609	14	1979	1979	NUM
ftr-464	609	15	revenue	revenue	NOUN
ftr-464	609	16	ruling	ruling	NOUN
ftr-464	609	17	after	after	SCONJ
ftr-464	609	18	objections	objection	NOUN
ftr-464	609	19	put	put	VERB
ftr-464	609	20	forward	forward	ADV
ftr-464	609	21	by	by	ADP
ftr-464	609	22	the	the	DET
ftr-464	609	23	irs	irs	PROPN
ftr-464	609	24	chief	chief	ADJ
ftr-464	609	25	counsel	counsel	NOUN
ftr-464	609	26	in	in	ADP
ftr-464	609	27	a	a	DET
ftr-464	609	28	1975	1975	NUM
ftr-464	609	29	general	general	ADJ
ftr-464	609	30	counsel	counsel	NOUN
ftr-464	609	31	memorandum	memorandum	NOUN
ftr-464	609	32	were	be	AUX
ftr-464	609	33	put	put	VERB
ftr-464	609	34	aside	aside	ADV
ftr-464	609	35	.	.	PUNCT
ftr-464	610	1	"	"	PUNCT
ftr-464	610	2	°	°	PRON
ftr-464	610	3	just	just	ADV
ftr-464	610	4	recently	recently	ADV
ftr-464	610	5	,	,	PUNCT
ftr-464	610	6	the	the	DET
ftr-464	610	7	u.s	u.s	PROPN
ftr-464	610	8	.	.	PROPN
ftr-464	610	9	court	court	PROPN
ftr-464	610	10	of	of	ADP
ftr-464	610	11	federal	federal	ADJ
ftr-464	610	12	claims	claim	NOUN
ftr-464	610	13	and	and	CCONJ
ftr-464	610	14	the	the	DET
ftr-464	610	15	court	court	NOUN
ftr-464	610	16	of	of	ADP
ftr-464	610	17	appeals	appeal	NOUN
ftr-464	610	18	for	for	ADP
ftr-464	610	19	the	the	DET
ftr-464	610	20	federal	federal	ADJ
ftr-464	610	21	circuit	circuit	NOUN
ftr-464	610	22	confirmed	confirm	VERB
ftr-464	610	23	this	this	DET
ftr-464	610	24	approach	approach	NOUN
ftr-464	610	25	in	in	ADP
ftr-464	610	26	clayton	clayton	PROPN
ftr-464	610	27	v.	v.	PROPN
ftr-464	610	28	united	united	PROPN
ftr-464	610	29	states,"10	states,"10	PROPN
ftr-464	610	30	which	which	PRON
ftr-464	610	31	involved	involve	VERB
ftr-464	610	32	the	the	DET
ftr-464	610	33	u.s	u.s	PROPN
ftr-464	610	34	.	.	PROPN
ftr-464	610	35	tax	tax	NOUN
ftr-464	610	36	treatment	treatment	NOUN
ftr-464	610	37	of	of	ADP
ftr-464	610	38	canadians	canadian	NOUN
ftr-464	610	39	who	who	PRON
ftr-464	610	40	were	be	AUX
ftr-464	610	41	employed	employ	VERB
ftr-464	610	42	by	by	ADP
ftr-464	610	43	chrysler	chrysler	PROPN
ftr-464	610	44	's	's	PART
ftr-464	610	45	subsidiaries	subsidiary	NOUN
ftr-464	610	46	operating	operate	VERB
ftr-464	610	47	in	in	ADP
ftr-464	610	48	canada	canada	PROPN
ftr-464	610	49	and	and	CCONJ
ftr-464	610	50	who	who	PRON
ftr-464	610	51	received	receive	VERB
ftr-464	610	52	distributions	distribution	NOUN
ftr-464	610	53	on	on	ADP
ftr-464	610	54	termination	termination	NOUN
ftr-464	610	55	of	of	ADP
ftr-464	610	56	chrysler	chrysler	NOUN
ftr-464	610	57	's	's	PART
ftr-464	610	58	employee	employee	NOUN
ftr-464	610	59	stock	stock	NOUN
ftr-464	610	60	ownership	ownership	NOUN
ftr-464	610	61	plan	plan	NOUN
ftr-464	610	62	taking	take	VERB
ftr-464	610	63	the	the	DET
ftr-464	610	64	form	form	NOUN
ftr-464	610	65	of	of	ADP
ftr-464	610	66	cash	cash	NOUN
ftr-464	610	67	proceeds	proceed	NOUN
ftr-464	610	68	of	of	ADP
ftr-464	610	69	sales	sale	NOUN
ftr-464	610	70	of	of	ADP
ftr-464	610	71	chrysler	chrysler	PROPN
ftr-464	610	72	stock	stock	NOUN
ftr-464	610	73	.	.	PUNCT
ftr-464	611	1	both	both	DET
ftr-464	611	2	courts	court	NOUN
ftr-464	611	3	endorsed	endorse	VERB
ftr-464	611	4	the	the	DET
ftr-464	611	5	irs	irs	PROPN
ftr-464	611	6	position	position	NOUN
ftr-464	611	7	that	that	SCONJ
ftr-464	611	8	u.s	u.s	PROPN
ftr-464	611	9	.	.	PROPN
ftr-464	611	10	taxation	taxation	NOUN
ftr-464	611	11	of	of	ADP
ftr-464	611	12	earnings	earning	NOUN
ftr-464	611	13	and	and	CCONJ
ftr-464	611	14	accretions	accretion	NOUN
ftr-464	611	15	of	of	ADP
ftr-464	611	16	a	a	DET
ftr-464	611	17	u.s	u.s	PROPN
ftr-464	611	18	.	.	PROPN
ftr-464	611	19	pension	pension	NOUN
ftr-464	611	20	trust	trust	NOUN
ftr-464	611	21	was	be	AUX
ftr-464	611	22	intended	intend	VERB
ftr-464	611	23	by	by	ADP
ftr-464	611	24	congress	congress	PROPN
ftr-464	611	25	.	.	PUNCT
ftr-464	612	1	1	1	NUM
ftr-464	612	2	'	'	PART
ftr-464	612	3	plans	plan	NOUN
ftr-464	612	4	"	"	PUNCT
ftr-464	612	5	)	)	PUNCT
ftr-464	612	6	,	,	PUNCT
ftr-464	612	7	affd	affd	PROPN
ftr-464	612	8	,	,	PUNCT
ftr-464	612	9	96	96	NUM
ftr-464	612	10	-	-	SYM
ftr-464	612	11	1	1	NUM
ftr-464	612	12	u.s	u.s	PROPN
ftr-464	612	13	.	.	PROPN
ftr-464	612	14	tax	tax	PROPN
ftr-464	612	15	cas	cas	PROPN
ftr-464	612	16	.	.	PUNCT
ftr-464	612	17	(	(	PUNCT
ftr-464	612	18	cch	cch	NOUN
ftr-464	612	19	)	)	PUNCT
ftr-464	612	20	50,314,77	50,314,77	NUM
ftr-464	612	21	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-464	612	22	(	(	PUNCT
ftr-464	612	23	ria	ria	PROPN
ftr-464	612	24	)	)	PUNCT
ftr-464	612	25	at	at	ADP
ftr-464	612	26	96	96	NUM
ftr-464	612	27	-	-	SYM
ftr-464	612	28	2484	2484	NUM
ftr-464	612	29	(	(	PUNCT
ftr-464	612	30	fed	fed	PROPN
ftr-464	612	31	.	.	PUNCT
ftr-464	612	32	cir	cir	PROPN
ftr-464	612	33	.	.	PUNCT
ftr-464	612	34	1996	1996	NUM
ftr-464	612	35	)	)	PUNCT
ftr-464	612	36	.	.	PUNCT
ftr-464	613	1	see	see	VERB
ftr-464	613	2	also	also	ADV
ftr-464	613	3	priv	priv	VERB
ftr-464	613	4	.	.	PUNCT
ftr-464	614	1	ltr	ltr	PROPN
ftr-464	614	2	.	.	PUNCT
ftr-464	614	3	rul	rul	PROPN
ftr-464	614	4	.	.	PUNCT
ftr-464	615	1	87	87	NUM
ftr-464	615	2	-	-	SYM
ftr-464	615	3	21	21	NUM
ftr-464	615	4	-	-	SYM
ftr-464	615	5	006	006	NUM
ftr-464	615	6	(	(	PUNCT
ftr-464	615	7	jan	jan	PROPN
ftr-464	615	8	.	.	PROPN
ftr-464	615	9	30	30	NUM
ftr-464	615	10	,	,	PUNCT
ftr-464	615	11	1987	1987	NUM
ftr-464	615	12	)	)	PUNCT
ftr-464	615	13	(	(	PUNCT
ftr-464	615	14	holding	hold	VERB
ftr-464	615	15	that	that	SCONJ
ftr-464	615	16	a	a	DET
ftr-464	615	17	distribution	distribution	NOUN
ftr-464	615	18	from	from	ADP
ftr-464	615	19	a	a	DET
ftr-464	615	20	decedent	decedent	NOUN
ftr-464	615	21	's	's	PART
ftr-464	615	22	ira	ira	PROPN
ftr-464	615	23	,	,	PUNCT
ftr-464	615	24	consisting	consist	VERB
ftr-464	615	25	of	of	ADP
ftr-464	615	26	a	a	DET
ftr-464	615	27	deposit	deposit	NOUN
ftr-464	615	28	at	at	ADP
ftr-464	615	29	a	a	DET
ftr-464	615	30	savings	saving	NOUN
ftr-464	615	31	bank	bank	NOUN
ftr-464	615	32	,	,	PUNCT
ftr-464	615	33	made	make	VERB
ftr-464	615	34	to	to	ADP
ftr-464	615	35	a	a	DET
ftr-464	615	36	nonresident	nonresident	ADJ
ftr-464	615	37	alien	alien	ADJ
ftr-464	615	38	beneficiary	beneficiary	NOUN
ftr-464	615	39	could	could	AUX
ftr-464	615	40	not	not	PART
ftr-464	615	41	be	be	AUX
ftr-464	615	42	treated	treat	VERB
ftr-464	615	43	as	as	ADP
ftr-464	615	44	foreign	foreign	ADJ
ftr-464	615	45	-	-	PUNCT
ftr-464	615	46	source	source	NOUN
ftr-464	615	47	income	income	NOUN
ftr-464	615	48	pursuant	pursuant	ADJ
ftr-464	615	49	to	to	ADP
ftr-464	615	50	§	§	PROPN
ftr-464	615	51	861(c)(2	861(c)(2	NUM
ftr-464	615	52	)	)	PUNCT
ftr-464	615	53	because	because	SCONJ
ftr-464	615	54	an	an	DET
ftr-464	615	55	ira	ira	PROPN
ftr-464	615	56	trust	trust	NOUN
ftr-464	615	57	is	be	AUX
ftr-464	615	58	governed	govern	VERB
ftr-464	615	59	by	by	ADP
ftr-464	615	60	subchapter	subchapter	NOUN
ftr-464	615	61	d	d	PROPN
ftr-464	615	62	rather	rather	ADV
ftr-464	615	63	than	than	ADP
ftr-464	615	64	subchapter	subchapter	NOUN
ftr-464	615	65	j	j	PROPN
ftr-464	615	66	)	)	PUNCT
ftr-464	615	67	.	.	PUNCT
ftr-464	616	1	107	107	NUM
ftr-464	616	2	.	.	PUNCT
ftr-464	617	1	ir	ir	PROPN
ftr-464	617	2	-	-	PUNCT
ftr-464	617	3	mim	mim	PROPN
ftr-464	617	4	.	.	PROPN
ftr-464	617	5	71	71	NUM
ftr-464	617	6	,	,	PUNCT
ftr-464	617	7	1952	1952	NUM
ftr-464	617	8	-	-	SYM
ftr-464	617	9	2	2	NUM
ftr-464	617	10	c.b	c.b	PROPN
ftr-464	617	11	.	.	PROPN
ftr-464	617	12	170	170	NUM
ftr-464	617	13	.	.	X
ftr-464	617	14	108	108	NUM
ftr-464	617	15	.	.	PUNCT
ftr-464	618	1	rev	rev	PROPN
ftr-464	618	2	.	.	PUNCT
ftr-464	618	3	rul	rul	PROPN
ftr-464	618	4	.	.	PUNCT
ftr-464	619	1	70	70	NUM
ftr-464	619	2	-	-	SYM
ftr-464	619	3	278	278	NUM
ftr-464	619	4	,	,	PUNCT
ftr-464	619	5	1970	1970	NUM
ftr-464	619	6	-	-	SYM
ftr-464	619	7	1	1	NUM
ftr-464	619	8	c.b	c.b	PROPN
ftr-464	619	9	.	.	PROPN
ftr-464	619	10	281	281	NUM
ftr-464	619	11	.	.	PUNCT
ftr-464	620	1	109	109	NUM
ftr-464	620	2	.	.	PUNCT
ftr-464	621	1	see	see	AUX
ftr-464	621	2	rev	rev	PROPN
ftr-464	621	3	.	.	PROPN
ftr-464	622	1	rul	rul	PROPN
ftr-464	622	2	.	.	PUNCT
ftr-464	623	1	79	79	NUM
ftr-464	623	2	-	-	SYM
ftr-464	623	3	388	388	NUM
ftr-464	623	4	,	,	PUNCT
ftr-464	623	5	1979	1979	NUM
ftr-464	623	6	-	-	SYM
ftr-464	623	7	2	2	NUM
ftr-464	623	8	c.b	c.b	PROPN
ftr-464	623	9	.	.	PROPN
ftr-464	623	10	270	270	NUM
ftr-464	623	11	;	;	PUNCT
ftr-464	623	12	gen	gen	PROPN
ftr-464	623	13	.	.	PROPN
ftr-464	623	14	couns	couns	PROPN
ftr-464	623	15	.	.	PUNCT
ftr-464	624	1	mem	mem	PROPN
ftr-464	624	2	.	.	PUNCT
ftr-464	625	1	36,344	36,344	NUM
ftr-464	625	2	(	(	PUNCT
ftr-464	625	3	july	july	PROPN
ftr-464	625	4	23	23	NUM
ftr-464	625	5	,	,	PUNCT
ftr-464	625	6	1975	1975	NUM
ftr-464	625	7	)	)	PUNCT
ftr-464	625	8	;	;	PUNCT
ftr-464	625	9	gen	gen	PROPN
ftr-464	625	10	.	.	PROPN
ftr-464	625	11	couns	couns	PROPN
ftr-464	625	12	.	.	PUNCT
ftr-464	626	1	mem	mem	PROPN
ftr-464	626	2	.	.	X
ftr-464	627	1	38,007	38,007	NUM
ftr-464	627	2	(	(	PUNCT
ftr-464	627	3	july	july	PROPN
ftr-464	627	4	10	10	NUM
ftr-464	627	5	,	,	PUNCT
ftr-464	627	6	1979	1979	NUM
ftr-464	627	7	)	)	PUNCT
ftr-464	627	8	.	.	PUNCT
ftr-464	628	1	110	110	NUM
ftr-464	628	2	.	.	X
ftr-464	628	3	95	95	NUM
ftr-464	628	4	-	-	SYM
ftr-464	628	5	2	2	NUM
ftr-464	628	6	u.s	u.s	PROPN
ftr-464	628	7	.	.	PROPN
ftr-464	628	8	tax	tax	PROPN
ftr-464	628	9	cas	cas	PROPN
ftr-464	628	10	.	.	PUNCT
ftr-464	628	11	(	(	PUNCT
ftr-464	628	12	cch	cch	PROPN
ftr-464	628	13	)	)	PUNCT
ftr-464	628	14	50,391	50,391	NUM
ftr-464	628	15	,	,	PUNCT
ftr-464	628	16	76	76	NUM
ftr-464	628	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-464	628	18	(	(	PUNCT
ftr-464	628	19	ria	ria	PROPN
ftr-464	628	20	)	)	PUNCT
ftr-464	628	21	at	at	ADP
ftr-464	628	22	95	95	NUM
ftr-464	628	23	-	-	SYM
ftr-464	628	24	5197	5197	NUM
ftr-464	628	25	,	,	PUNCT
ftr-464	628	26	aff'd	aff'd	NOUN
ftr-464	628	27	,	,	PUNCT
ftr-464	628	28	96	96	NUM
ftr-464	628	29	-	-	SYM
ftr-464	628	30	1	1	NUM
ftr-464	628	31	u.s	u.s	PROPN
ftr-464	628	32	.	.	PROPN
ftr-464	628	33	tax	tax	PROPN
ftr-464	628	34	cas	cas	PROPN
ftr-464	628	35	.	.	PUNCT
ftr-464	629	1	(	(	PUNCT
ftr-464	629	2	cch	cch	PROPN
ftr-464	629	3	)	)	PUNCT
ftr-464	629	4	50,314	50,314	NUM
ftr-464	629	5	,	,	PUNCT
ftr-464	629	6	77	77	NUM
ftr-464	629	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-464	629	8	(	(	PUNCT
ftr-464	629	9	ria	ria	PROPN
ftr-464	629	10	)	)	PUNCT
ftr-464	629	11	at	at	ADP
ftr-464	629	12	96	96	NUM
ftr-464	629	13	-	-	SYM
ftr-464	629	14	2484	2484	NUM
ftr-464	629	15	(	(	PUNCT
ftr-464	629	16	fed	fed	PROPN
ftr-464	629	17	.	.	PUNCT
ftr-464	629	18	cir	cir	PROPN
ftr-464	629	19	.	.	PUNCT
ftr-464	629	20	1996	1996	NUM
ftr-464	629	21	)	)	PUNCT
ftr-464	629	22	.	.	PUNCT
ftr-464	630	1	111	111	NUM
ftr-464	630	2	.	.	PUNCT
ftr-464	631	1	the	the	DET
ftr-464	631	2	claims	claim	NOUN
ftr-464	631	3	court	court	PROPN
ftr-464	631	4	first	first	ADV
ftr-464	631	5	concluded	conclude	VERB
ftr-464	631	6	that	that	SCONJ
ftr-464	631	7	the	the	DET
ftr-464	631	8	capital	capital	NOUN
ftr-464	631	9	gains	gain	VERB
ftr-464	631	10	characterization	characterization	NOUN
ftr-464	631	11	at	at	ADP
ftr-464	631	12	the	the	DET
ftr-464	631	13	level	level	NOUN
ftr-464	631	14	of	of	ADP
ftr-464	631	15	the	the	DET
ftr-464	631	16	trust	trust	NOUN
ftr-464	631	17	did	do	AUX
ftr-464	631	18	not	not	PART
ftr-464	631	19	pass	pass	VERB
ftr-464	631	20	through	through	ADP
ftr-464	631	21	to	to	ADP
ftr-464	631	22	the	the	DET
ftr-464	631	23	trust	trust	NOUN
ftr-464	631	24	beneficiaries	beneficiary	NOUN
ftr-464	631	25	because	because	SCONJ
ftr-464	631	26	the	the	DET
ftr-464	631	27	conduit	conduit	NOUN
ftr-464	631	28	rules	rule	NOUN
ftr-464	631	29	of	of	ADP
ftr-464	631	30	subchapter	subchapter	NOUN
ftr-464	631	31	j	j	PROPN
ftr-464	631	32	do	do	AUX
ftr-464	631	33	not	not	PART
ftr-464	631	34	apply	apply	VERB
ftr-464	631	35	to	to	ADP
ftr-464	631	36	employer	employer	NOUN
ftr-464	631	37	trusts	trust	NOUN
ftr-464	631	38	.	.	PUNCT
ftr-464	632	1	the	the	DET
ftr-464	632	2	court	court	NOUN
ftr-464	632	3	further	far	ADV
ftr-464	632	4	held	hold	VERB
ftr-464	632	5	that	that	SCONJ
ftr-464	632	6	the	the	DET
ftr-464	632	7	treatment	treatment	NOUN
ftr-464	632	8	of	of	ADP
ftr-464	632	9	the	the	DET
ftr-464	632	10	earnings	earning	NOUN
ftr-464	632	11	and	and	CCONJ
ftr-464	632	12	accretions	accretion	NOUN
ftr-464	632	13	component	component	NOUN
ftr-464	632	14	of	of	ADP
ftr-464	632	15	distributions	distribution	NOUN
ftr-464	632	16	from	from	ADP
ftr-464	632	17	qualified	qualified	ADJ
ftr-464	632	18	plans	plan	NOUN
ftr-464	632	19	as	as	ADP
ftr-464	632	20	u.s.-sourced	u.s.-sourced	ADJ
ftr-464	632	21	based	base	VERB
ftr-464	632	22	on	on	ADP
ftr-464	632	23	the	the	DET
ftr-464	632	24	situs	situs	PROPN
ftr-464	632	25	of	of	ADP
ftr-464	632	26	the	the	DET
ftr-464	632	27	trust	trust	NOUN
ftr-464	632	28	was	be	AUX
ftr-464	632	29	a	a	DET
ftr-464	632	30	"	"	PUNCT
ftr-464	632	31	long	long	ADV
ftr-464	632	32	-	-	PUNCT
ftr-464	632	33	standing	standing	NOUN
ftr-464	632	34	[	[	X
ftr-464	632	35	irs	irs	X
ftr-464	632	36	]	]	X
ftr-464	632	37	policy	policy	NOUN
ftr-464	632	38	"	"	PUNCT
ftr-464	632	39	that	that	PRON
ftr-464	632	40	"	"	PUNCT
ftr-464	632	41	congress	congress	PROPN
ftr-464	632	42	has	have	AUX
ftr-464	632	43	repeatedly	repeatedly	ADV
ftr-464	632	44	approved	approve	VERB
ftr-464	632	45	...	...	PUNCT
ftr-464	632	46	by	by	ADP
ftr-464	632	47	enacting	enact	VERB
ftr-464	632	48	narrow	narrow	ADJ
ftr-464	632	49	exclusions	exclusion	NOUN
ftr-464	632	50	to	to	ADP
ftr-464	632	51	the	the	DET
ftr-464	632	52	general	general	ADJ
ftr-464	632	53	tax	tax	NOUN
ftr-464	632	54	rule	rule	NOUN
ftr-464	632	55	.	.	PUNCT
ftr-464	632	56	"	"	PUNCT
ftr-464	633	1	95	95	NUM
ftr-464	633	2	-	-	SYM
ftr-464	633	3	2	2	NUM
ftr-464	633	4	u.s	u.s	PROPN
ftr-464	633	5	.	.	PROPN
ftr-464	633	6	tax	tax	PROPN
ftr-464	633	7	cas	cas	PROPN
ftr-464	633	8	.	.	PUNCT
ftr-464	633	9	(	(	PUNCT
ftr-464	633	10	cch	cch	PROPN
ftr-464	633	11	)	)	PUNCT
ftr-464	633	12	at	at	ADP
ftr-464	633	13	89,232	89,232	NUM
ftr-464	633	14	.	.	PUNCT
ftr-464	634	1	the	the	DET
ftr-464	634	2	claims	claim	NOUN
ftr-464	634	3	court	court	PROPN
ftr-464	634	4	noted	note	VERB
ftr-464	634	5	congress	congress	PROPN
ftr-464	634	6	's	's	PART
ftr-464	634	7	1960	1960	NUM
ftr-464	634	8	enactment	enactment	NOUN
ftr-464	634	9	of	of	ADP
ftr-464	634	10	§	§	PROPN
ftr-464	634	11	402(a)(4	402(a)(4	PROPN
ftr-464	634	12	)	)	PUNCT
ftr-464	635	1	(	(	PUNCT
ftr-464	635	2	the	the	DET
ftr-464	635	3	predecessor	predecessor	NOUN
ftr-464	635	4	of	of	ADP
ftr-464	635	5	§	§	PROPN
ftr-464	635	6	402(e)(2	402(e)(2	PROPN
ftr-464	635	7	)	)	PUNCT
ftr-464	635	8	)	)	PUNCT
ftr-464	635	9	,	,	PUNCT
ftr-464	635	10	containing	contain	VERB
ftr-464	635	11	an	an	DET
ftr-464	635	12	exception	exception	NOUN
ftr-464	635	13	for	for	ADP
ftr-464	635	14	certain	certain	ADJ
ftr-464	635	15	distributions	distribution	NOUN
ftr-464	635	16	paid	pay	VERB
ftr-464	635	17	by	by	ADP
ftr-464	635	18	the	the	DET
ftr-464	635	19	u.s	u.s	PROPN
ftr-464	635	20	.	.	PROPN
ftr-464	635	21	government	government	NOUN
ftr-464	635	22	as	as	ADP
ftr-464	635	23	employer	employer	NOUN
ftr-464	635	24	.	.	PUNCT
ftr-464	636	1	i	i	PRON
ftr-464	636	2	d.	d.	PROPN
ftr-464	636	3	at	at	ADP
ftr-464	636	4	89,233	89,233	NUM
ftr-464	636	5	.	.	PUNCT
ftr-464	637	1	the	the	DET
ftr-464	637	2	court	court	NOUN
ftr-464	637	3	further	far	ADV
ftr-464	637	4	cited	cite	VERB
ftr-464	637	5	congress	congress	PROPN
ftr-464	637	6	's	's	PART
ftr-464	637	7	enactment	enactment	NOUN
ftr-464	637	8	in	in	ADP
ftr-464	637	9	1966	1966	NUM
ftr-464	637	10	of	of	ADP
ftr-464	637	11	§	§	PROPN
ftr-464	637	12	871(f	871(f	PROPN
ftr-464	637	13	)	)	PUNCT
ftr-464	637	14	,	,	PUNCT
ftr-464	637	15	providing	provide	VERB
ftr-464	637	16	an	an	DET
ftr-464	637	17	exclusion	exclusion	NOUN
ftr-464	637	18	for	for	ADP
ftr-464	637	19	certain	certain	ADJ
ftr-464	637	20	amounts	amount	NOUN
ftr-464	637	21	received	receive	VERB
ftr-464	637	22	as	as	ADP
ftr-464	637	23	an	an	DET
ftr-464	637	24	annuity	annuity	NOUN
ftr-464	637	25	under	under	ADP
ftr-464	637	26	a	a	DET
ftr-464	637	27	qualifying	qualifying	NOUN
ftr-464	637	28	plan	plan	NOUN
ftr-464	637	29	if	if	SCONJ
ftr-464	637	30	services	service	NOUN
ftr-464	637	31	were	be	AUX
ftr-464	637	32	performed	perform	VERB
ftr-464	637	33	outside	outside	ADP
ftr-464	637	34	the	the	DET
ftr-464	637	35	united	united	PROPN
ftr-464	637	36	states	states	PROPN
ftr-464	637	37	and	and	CCONJ
ftr-464	637	38	the	the	DET
ftr-464	637	39	broadening	broadening	NOUN
ftr-464	637	40	of	of	ADP
ftr-464	637	41	this	this	DET
ftr-464	637	42	provision	provision	NOUN
ftr-464	637	43	in	in	ADP
ftr-464	637	44	1980	1980	NUM
ftr-464	637	45	.	.	PUNCT
ftr-464	638	1	i	i	PRON
ftr-464	638	2	d.	d.	PROPN
ftr-464	638	3	at	at	ADP
ftr-464	638	4	89,234	89,234	NUM
ftr-464	638	5	;	;	PUNCT
ftr-464	638	6	see	see	VERB
ftr-464	638	7	96	96	NUM
ftr-464	638	8	-	-	SYM
ftr-464	638	9	1	1	NUM
ftr-464	638	10	u.s	u.s	PROPN
ftr-464	638	11	.	.	PROPN
ftr-464	638	12	tax	tax	PROPN
ftr-464	638	13	cas	cas	PROPN
ftr-464	638	14	.	.	PUNCT
ftr-464	639	1	(	(	PUNCT
ftr-464	639	2	cch	cch	PROPN
ftr-464	639	3	)	)	PUNCT
ftr-464	639	4	50,391	50,391	NUM
ftr-464	639	5	,	,	PUNCT
ftr-464	639	6	at	at	ADP
ftr-464	639	7	84,152	84,152	NUM
ftr-464	639	8	(	(	PUNCT
ftr-464	639	9	approving	approve	VERB
ftr-464	639	10	claims	claim	NOUN
ftr-464	639	11	court	court	NOUN
ftr-464	639	12	's	's	PART
ftr-464	639	13	analysis	analysis	NOUN
ftr-464	639	14	)	)	PUNCT
ftr-464	639	15	.	.	PUNCT
ftr-464	640	1	the	the	DET
ftr-464	640	2	senate	senate	PROPN
ftr-464	640	3	finance	finance	PROPN
ftr-464	640	4	committee	committee	PROPN
ftr-464	640	5	noted	note	VERB
ftr-464	640	6	,	,	PUNCT
ftr-464	640	7	in	in	ADP
ftr-464	640	8	approving	approve	VERB
ftr-464	640	9	§	§	PROPN
ftr-464	640	10	871(0	871(0	NUM
ftr-464	640	11	in	in	ADP
ftr-464	640	12	1966	1966	NUM
ftr-464	640	13	,	,	PUNCT
ftr-464	640	14	that	that	SCONJ
ftr-464	640	15	"	"	PUNCT
ftr-464	640	16	[	[	X
ftr-464	640	17	u]nder	u]nder	ADP
ftr-464	640	18	present	present	ADJ
ftr-464	640	19	law	law	NOUN
ftr-464	640	20	a	a	DET
ftr-464	640	21	nonresident	nonresident	ADJ
ftr-464	640	22	alien	alien	NOUN
ftr-464	640	23	receiving	receive	VERB
ftr-464	640	24	pension	pension	NOUN
ftr-464	640	25	or	or	CCONJ
ftr-464	640	26	annuity	annuity	NOUN
ftr-464	640	27	income	income	NOUN
ftr-464	640	28	from	from	ADP
ftr-464	640	29	a	a	DET
ftr-464	640	30	plan	plan	NOUN
ftr-464	640	31	[	[	X
ftr-464	640	32	vol	vol	X
ftr-464	640	33	3:6	3:6	NUM
ftr-464	640	34	u.s	u.s	PROPN
ftr-464	640	35	.	.	PROPN
ftr-464	640	36	income	income	NOUN
ftr-464	640	37	taxation	taxation	NOUN
ftr-464	640	38	of	of	ADP
ftr-464	640	39	cross	cross	ADJ
ftr-464	640	40	-	-	ADJ
ftr-464	640	41	border	border	ADJ
ftr-464	640	42	pensions	pension	NOUN
ftr-464	640	43	prior	prior	ADV
ftr-464	640	44	to	to	ADP
ftr-464	640	45	the	the	DET
ftr-464	640	46	enactment	enactment	NOUN
ftr-464	640	47	of	of	ADP
ftr-464	640	48	section	section	NOUN
ftr-464	640	49	864(c)(6	864(c)(6	NUM
ftr-464	640	50	)	)	PUNCT
ftr-464	640	51	,	,	PUNCT
ftr-464	640	52	the	the	DET
ftr-464	640	53	portion	portion	NOUN
ftr-464	640	54	of	of	ADP
ftr-464	640	55	the	the	DET
ftr-464	640	56	pension	pension	NOUN
ftr-464	640	57	payment	payment	NOUN
ftr-464	640	58	attributable	attributable	ADJ
ftr-464	640	59	to	to	ADP
ftr-464	640	60	contributions	contribution	NOUN
ftr-464	640	61	with	with	ADP
ftr-464	640	62	respect	respect	NOUN
ftr-464	640	63	to	to	ADP
ftr-464	640	64	u.s	u.s	PROPN
ftr-464	640	65	.	.	PROPN
ftr-464	640	66	services	service	NOUN
ftr-464	640	67	was	be	AUX
ftr-464	640	68	noneffectively	noneffectively	ADV
ftr-464	640	69	connected	connect	VERB
ftr-464	640	70	income	income	NOUN
ftr-464	640	71	if	if	SCONJ
ftr-464	640	72	the	the	DET
ftr-464	640	73	pensioner	pensioner	NOUN
ftr-464	640	74	was	be	AUX
ftr-464	640	75	no	no	ADV
ftr-464	640	76	longer	long	ADV
ftr-464	640	77	engaged	engage	VERB
ftr-464	640	78	in	in	ADP
ftr-464	640	79	the	the	DET
ftr-464	640	80	conduct	conduct	NOUN
ftr-464	640	81	of	of	ADP
ftr-464	640	82	a	a	DET
ftr-464	640	83	u.s	u.s	PROPN
ftr-464	640	84	.	.	PROPN
ftr-464	640	85	business	business	NOUN
ftr-464	640	86	.	.	PUNCT
ftr-464	640	87	"	"	PUNCT
ftr-464	641	1	2	2	NUM
ftr-464	641	2	however	however	ADV
ftr-464	641	3	,	,	PUNCT
ftr-464	641	4	the	the	DET
ftr-464	641	5	irs	irs	PROPN
ftr-464	641	6	now	now	ADV
ftr-464	641	7	takes	take	VERB
ftr-464	641	8	the	the	DET
ftr-464	641	9	position	position	NOUN
ftr-464	641	10	that	that	PRON
ftr-464	641	11	payments	payment	VERB
ftr-464	641	12	attributable	attributable	ADJ
ftr-464	641	13	to	to	ADP
ftr-464	641	14	contributions	contribution	NOUN
ftr-464	641	15	made	make	VERB
ftr-464	641	16	with	with	ADP
ftr-464	641	17	respect	respect	NOUN
ftr-464	641	18	to	to	ADP
ftr-464	641	19	u.s	u.s	PROPN
ftr-464	641	20	.	.	PROPN
ftr-464	641	21	services	service	NOUN
ftr-464	641	22	in	in	ADP
ftr-464	641	23	years	year	NOUN
ftr-464	641	24	beginning	begin	VERB
ftr-464	641	25	after	after	ADP
ftr-464	641	26	december	december	PROPN
ftr-464	641	27	31	31	NUM
ftr-464	641	28	,	,	PUNCT
ftr-464	641	29	1986	1986	NUM
ftr-464	641	30	,	,	PUNCT
ftr-464	641	31	are	be	AUX
ftr-464	641	32	treated	treat	VERB
ftr-464	641	33	by	by	ADP
ftr-464	641	34	reason	reason	NOUN
ftr-464	641	35	of	of	ADP
ftr-464	641	36	section	section	NOUN
ftr-464	641	37	864(c)(6	864(c)(6	NUM
ftr-464	641	38	)	)	PUNCT
ftr-464	641	39	as	as	ADP
ftr-464	641	40	effectively	effectively	ADV
ftr-464	641	41	connected	connected	ADJ
ftr-464	641	42	income	income	NOUN
ftr-464	641	43	.	.	PUNCT
ftr-464	641	44	'	'	PUNCT
ftr-464	642	1	3	3	NUM
ftr-464	642	2	an	an	DET
ftr-464	642	3	exception	exception	NOUN
ftr-464	642	4	to	to	ADP
ftr-464	642	5	u.s	u.s	PROPN
ftr-464	642	6	.	.	PROPN
ftr-464	642	7	source	source	NOUN
ftr-464	642	8	-	-	PUNCT
ftr-464	642	9	based	base	VERB
ftr-464	642	10	taxation	taxation	NOUN
ftr-464	642	11	of	of	ADP
ftr-464	642	12	distributions	distribution	NOUN
ftr-464	642	13	from	from	ADP
ftr-464	642	14	a	a	DET
ftr-464	642	15	u.s	u.s	PROPN
ftr-464	642	16	.	.	PROPN
ftr-464	642	17	pension	pension	NOUN
ftr-464	642	18	trust	trust	NOUN
ftr-464	642	19	is	be	AUX
ftr-464	642	20	contained	contain	VERB
ftr-464	642	21	in	in	ADP
ftr-464	642	22	section	section	NOUN
ftr-464	642	23	871	871	NUM
ftr-464	642	24	(	(	PUNCT
ftr-464	642	25	f	f	X
ftr-464	642	26	)	)	PUNCT
ftr-464	642	27	(	(	PUNCT
ftr-464	642	28	which	which	PRON
ftr-464	642	29	is	be	AUX
ftr-464	642	30	viewed	view	VERB
ftr-464	642	31	by	by	ADP
ftr-464	642	32	some	some	PRON
ftr-464	642	33	as	as	ADP
ftr-464	642	34	an	an	DET
ftr-464	642	35	implicit	implicit	ADJ
ftr-464	642	36	acknowledgement	acknowledgement	NOUN
ftr-464	642	37	by	by	ADP
ftr-464	642	38	congress	congress	PROPN
ftr-464	642	39	of	of	ADP
ftr-464	642	40	the	the	DET
ftr-464	642	41	general	general	ADJ
ftr-464	642	42	rule	rule	NOUN
ftr-464	642	43	that	that	SCONJ
ftr-464	642	44	the	the	DET
ftr-464	642	45	30	30	NUM
ftr-464	642	46	%	%	NOUN
ftr-464	642	47	u.s	u.s	PROPN
ftr-464	642	48	.	.	PROPN
ftr-464	642	49	tax	tax	NOUN
ftr-464	642	50	applies	apply	VERB
ftr-464	642	51	to	to	ADP
ftr-464	642	52	the	the	DET
ftr-464	642	53	accretion	accretion	NOUN
ftr-464	642	54	element	element	NOUN
ftr-464	642	55	of	of	ADP
ftr-464	642	56	a	a	DET
ftr-464	642	57	distribution	distribution	NOUN
ftr-464	642	58	from	from	ADP
ftr-464	642	59	a	a	DET
ftr-464	642	60	u.s	u.s	PROPN
ftr-464	642	61	.	.	PROPN
ftr-464	642	62	pension	pension	PROPN
ftr-464	642	63	trust	trust	PROPN
ftr-464	642	64	)	)	PUNCT
ftr-464	642	65	.	.	PUNCT
ftr-464	642	66	'	'	PUNCT
ftr-464	643	1	4	4	NUM
ftr-464	643	2	under	under	ADP
ftr-464	643	3	this	this	DET
ftr-464	643	4	provision	provision	NOUN
ftr-464	643	5	,	,	PUNCT
ftr-464	643	6	first	first	ADV
ftr-464	643	7	enacted	enact	VERB
ftr-464	643	8	in	in	ADP
ftr-464	643	9	1966	1966	NUM
ftr-464	643	10	,	,	PUNCT
ftr-464	643	11	'	'	PUNCT
ftr-464	643	12	any	any	DET
ftr-464	643	13	amount	amount	NOUN
ftr-464	643	14	received	receive	VERB
ftr-464	643	15	as	as	ADP
ftr-464	643	16	an	an	DET
ftr-464	643	17	annuity	annuity	NOUN
ftr-464	643	18	by	by	ADP
ftr-464	643	19	a	a	DET
ftr-464	643	20	nonresident	nonresident	ADJ
ftr-464	643	21	alien	alien	NOUN
ftr-464	643	22	from	from	ADP
ftr-464	643	23	a	a	DET
ftr-464	643	24	qualified	qualified	ADJ
ftr-464	643	25	annuity	annuity	NOUN
ftr-464	643	26	plan	plan	NOUN
ftr-464	643	27	described	describe	VERB
ftr-464	643	28	in	in	ADP
ftr-464	643	29	section	section	NOUN
ftr-464	643	30	403(a)(1	403(a)(1	PROPN
ftr-464	643	31	)	)	PUNCT
ftr-464	643	32	or	or	CCONJ
ftr-464	643	33	from	from	ADP
ftr-464	643	34	a	a	DET
ftr-464	643	35	qualified	qualified	ADJ
ftr-464	643	36	trust	trust	NOUN
ftr-464	643	37	described	describe	VERB
ftr-464	643	38	in	in	ADP
ftr-464	643	39	section	section	NOUN
ftr-464	643	40	401(a	401(a	PROPN
ftr-464	643	41	)	)	PUNCT
ftr-464	643	42	is	be	AUX
ftr-464	643	43	excluded	exclude	VERB
ftr-464	643	44	from	from	ADP
ftr-464	643	45	gross	gross	ADJ
ftr-464	643	46	income	income	NOUN
ftr-464	643	47	if	if	SCONJ
ftr-464	643	48	all	all	DET
ftr-464	643	49	the	the	DET
ftr-464	643	50	alien	alien	NOUN
ftr-464	643	51	's	's	PART
ftr-464	643	52	services	service	NOUN
ftr-464	643	53	were	be	AUX
ftr-464	643	54	performed	perform	VERB
ftr-464	643	55	outside	outside	ADP
ftr-464	643	56	the	the	DET
ftr-464	643	57	united	united	PROPN
ftr-464	643	58	states	states	PROPN
ftr-464	643	59	and	and	CCONJ
ftr-464	643	60	90	90	NUM
ftr-464	643	61	%	%	NOUN
ftr-464	643	62	of	of	ADP
ftr-464	643	63	the	the	DET
ftr-464	643	64	employees	employee	NOUN
ftr-464	643	65	benefitting	benefit	VERB
ftr-464	643	66	located	locate	VERB
ftr-464	643	67	in	in	ADP
ftr-464	643	68	the	the	DET
ftr-464	643	69	united	united	PROPN
ftr-464	643	70	states	states	PROPN
ftr-464	643	71	is	be	AUX
ftr-464	643	72	subject	subject	ADJ
ftr-464	643	73	to	to	ADP
ftr-464	643	74	u.s	u.s	PROPN
ftr-464	643	75	.	.	PROPN
ftr-464	643	76	tax	tax	NOUN
ftr-464	643	77	(	(	PUNCT
ftr-464	643	78	flat	flat	ADJ
ftr-464	643	79	30	30	NUM
ftr-464	643	80	%	%	NOUN
ftr-464	643	81	or	or	CCONJ
ftr-464	643	82	lower	low	ADJ
ftr-464	643	83	treaty	treaty	NOUN
ftr-464	643	84	rate	rate	NOUN
ftr-464	643	85	)	)	PUNCT
ftr-464	643	86	on	on	ADP
ftr-464	643	87	the	the	DET
ftr-464	643	88	interest	interest	NOUN
ftr-464	643	89	portion	portion	NOUN
ftr-464	643	90	of	of	ADP
ftr-464	643	91	the	the	DET
ftr-464	643	92	pension	pension	NOUN
ftr-464	643	93	income	income	NOUN
ftr-464	643	94	notwithstanding	notwithstanding	ADP
ftr-464	643	95	the	the	DET
ftr-464	643	96	fact	fact	NOUN
ftr-464	643	97	that	that	SCONJ
ftr-464	643	98	the	the	DET
ftr-464	643	99	services	service	NOUN
ftr-464	643	100	qualifying	qualify	VERB
ftr-464	643	101	the	the	DET
ftr-464	643	102	nonresident	nonresident	ADJ
ftr-464	643	103	alien	alien	NOUN
ftr-464	643	104	for	for	ADP
ftr-464	643	105	the	the	DET
ftr-464	643	106	pension	pension	NOUN
ftr-464	643	107	were	be	AUX
ftr-464	643	108	entirely	entirely	ADV
ftr-464	643	109	rendered	render	VERB
ftr-464	643	110	outside	outside	ADP
ftr-464	643	111	the	the	DET
ftr-464	643	112	united	united	PROPN
ftr-464	643	113	states	states	PROPN
ftr-464	643	114	.	.	PUNCT
ftr-464	643	115	"	"	PUNCT
ftr-464	644	1	s.	s.	PROPN
ftr-464	644	2	rep	rep	PROPN
ftr-464	644	3	.	.	PROPN
ftr-464	644	4	no	no	PROPN
ftr-464	644	5	.	.	NOUN
ftr-464	644	6	1707	1707	NUM
ftr-464	644	7	,	,	PUNCT
ftr-464	644	8	89th	89th	ADJ
ftr-464	644	9	cong	cong	NOUN
ftr-464	644	10	.	.	PUNCT
ftr-464	644	11	,	,	PUNCT
ftr-464	644	12	2nd	2nd	ADJ
ftr-464	644	13	sess	sess	NOUN
ftr-464	644	14	.	.	PUNCT
ftr-464	645	1	(	(	PUNCT
ftr-464	645	2	1966	1966	NUM
ftr-464	645	3	)	)	PUNCT
ftr-464	645	4	,	,	PUNCT
ftr-464	645	5	reprinted	reprint	VERB
ftr-464	645	6	in	in	ADP
ftr-464	645	7	1966	1966	NUM
ftr-464	645	8	-	-	SYM
ftr-464	645	9	2	2	NUM
ftr-464	645	10	c.b	c.b	PROPN
ftr-464	645	11	.	.	PROPN
ftr-464	645	12	1059	1059	NUM
ftr-464	645	13	,	,	PUNCT
ftr-464	645	14	1077	1077	NUM
ftr-464	645	15	.	.	PUNCT
ftr-464	646	1	by	by	ADP
ftr-464	646	2	contrast	contrast	NOUN
ftr-464	646	3	.	.	PUNCT
ftr-464	647	1	chief	chief	ADJ
ftr-464	647	2	counsel	counsel	NOUN
ftr-464	647	3	argued	argue	VERB
ftr-464	647	4	that	that	SCONJ
ftr-464	647	5	this	this	DET
ftr-464	647	6	legislative	legislative	ADJ
ftr-464	647	7	statement	statement	NOUN
ftr-464	647	8	merely	merely	ADV
ftr-464	647	9	reflects	reflect	VERB
ftr-464	647	10	ir	ir	PROPN
ftr-464	647	11	-	-	PUNCT
ftr-464	647	12	mim	mim	PROPN
ftr-464	647	13	.	.	PROPN
ftr-464	647	14	71	71	NUM
ftr-464	647	15	.	.	PUNCT
ftr-464	647	16	which	which	PRON
ftr-464	647	17	was	be	AUX
ftr-464	647	18	obsoleted	obsolete	VERB
ftr-464	647	19	in	in	ADP
ftr-464	647	20	1970	1970	NUM
ftr-464	647	21	,	,	PUNCT
ftr-464	647	22	and	and	CCONJ
ftr-464	647	23	indicates	indicate	VERB
ftr-464	647	24	congress	congress	PROPN
ftr-464	647	25	's	's	PART
ftr-464	647	26	"	"	PUNCT
ftr-464	647	27	dissatisfaction	dissatisfaction	NOUN
ftr-464	647	28	with	with	ADP
ftr-464	647	29	the	the	DET
ftr-464	647	30	rule	rule	NOUN
ftr-464	647	31	of	of	ADP
ftr-464	647	32	taxing	tax	VERB
ftr-464	647	33	the	the	DET
ftr-464	647	34	interest	interest	NOUN
ftr-464	647	35	element	element	NOUN
ftr-464	647	36	at	at	ADP
ftr-464	647	37	least	least	ADJ
ftr-464	647	38	under	under	ADP
ftr-464	647	39	the	the	DET
ftr-464	647	40	circumstances	circumstance	NOUN
ftr-464	647	41	covered	cover	VERB
ftr-464	647	42	by	by	ADP
ftr-464	647	43	the	the	DET
ftr-464	647	44	section	section	NOUN
ftr-464	647	45	.	.	PUNCT
ftr-464	647	46	"	"	PUNCT
ftr-464	648	1	gen	gen	PROPN
ftr-464	648	2	.	.	PROPN
ftr-464	648	3	couns	couns	PROPN
ftr-464	648	4	.	.	PUNCT
ftr-464	649	1	mem	mem	PROPN
ftr-464	649	2	.	.	X
ftr-464	649	3	36344	36344	NUM
ftr-464	649	4	(	(	PUNCT
ftr-464	649	5	july	july	PROPN
ftr-464	649	6	23	23	NUM
ftr-464	649	7	,	,	PUNCT
ftr-464	649	8	1975	1975	NUM
ftr-464	649	9	)	)	PUNCT
ftr-464	649	10	.	.	PUNCT
ftr-464	650	1	see	see	VERB
ftr-464	650	2	also	also	ADV
ftr-464	650	3	discussion	discussion	NOUN
ftr-464	650	4	in	in	ADP
ftr-464	650	5	gen	gen	PROPN
ftr-464	650	6	.	.	PROPN
ftr-464	650	7	couns	couns	PROPN
ftr-464	650	8	.	.	PUNCT
ftr-464	651	1	mem	mem	PROPN
ftr-464	651	2	.	.	X
ftr-464	652	1	38,007	38,007	NUM
ftr-464	652	2	(	(	PUNCT
ftr-464	652	3	july	july	PROPN
ftr-464	652	4	10	10	NUM
ftr-464	652	5	.	.	PUNCT
ftr-464	652	6	1979	1979	NUM
ftr-464	652	7	)	)	PUNCT
ftr-464	652	8	.	.	PUNCT
ftr-464	653	1	112	112	NUM
ftr-464	653	2	.	.	PUNCT
ftr-464	654	1	see	see	VERB
ftr-464	654	2	rev	rev	PROPN
ftr-464	654	3	.	.	PROPN
ftr-464	654	4	rul	rul	PROPN
ftr-464	654	5	.	.	PUNCT
ftr-464	655	1	79	79	NUM
ftr-464	655	2	-	-	SYM
ftr-464	655	3	388	388	NUM
ftr-464	655	4	,	,	PUNCT
ftr-464	655	5	1979	1979	NUM
ftr-464	655	6	-	-	SYM
ftr-464	655	7	2	2	NUM
ftr-464	655	8	c.b	c.b	PROPN
ftr-464	655	9	.	.	PROPN
ftr-464	655	10	270	270	NUM
ftr-464	655	11	.	.	NOUN
ftr-464	655	12	113	113	NUM
ftr-464	655	13	.	.	PUNCT
ftr-464	656	1	see	see	VERB
ftr-464	656	2	supra	supra	PROPN
ftr-464	656	3	notes	note	VERB
ftr-464	656	4	93	93	NUM
ftr-464	656	5	-	-	SYM
ftr-464	656	6	95	95	NUM
ftr-464	656	7	and	and	CCONJ
ftr-464	656	8	accompanying	accompany	VERB
ftr-464	656	9	texl	texl	NOUN
ftr-464	656	10	114	114	NUM
ftr-464	656	11	.	.	PUNCT
ftr-464	657	1	see	see	VERB
ftr-464	657	2	supra	supra	PROPN
ftr-464	657	3	note	note	PROPN
ftr-464	657	4	11	11	NUM
ftr-464	657	5	and	and	CCONJ
ftr-464	657	6	accompanying	accompany	VERB
ftr-464	657	7	texl	texl	NOUN
ftr-464	657	8	115	115	NUM
ftr-464	657	9	.	.	PUNCT
ftr-464	658	1	the	the	DET
ftr-464	658	2	provision	provision	NOUN
ftr-464	658	3	was	be	AUX
ftr-464	658	4	added	add	VERB
ftr-464	658	5	to	to	ADP
ftr-464	658	6	the	the	DET
ftr-464	658	7	foreign	foreign	ADJ
ftr-464	658	8	investors	investor	NOUN
ftr-464	658	9	tax	tax	NOUN
ftr-464	658	10	act	act	NOUN
ftr-464	658	11	by	by	ADP
ftr-464	658	12	the	the	DET
ftr-464	658	13	senate	senate	PROPN
ftr-464	658	14	finance	finance	PROPN
ftr-464	658	15	committee	committee	NOUN
ftr-464	658	16	.	.	PUNCT
ftr-464	659	1	see	see	VERB
ftr-464	659	2	s.	s.	PROPN
ftr-464	659	3	rep	rep	PROPN
ftr-464	659	4	.	.	PROPN
ftr-464	659	5	no	no	PROPN
ftr-464	659	6	.	.	NOUN
ftr-464	659	7	1707	1707	NUM
ftr-464	659	8	,	,	PUNCT
ftr-464	659	9	89th	89th	ADJ
ftr-464	659	10	cong	cong	NOUN
ftr-464	659	11	.	.	PROPN
ftr-464	659	12	,	,	PUNCT
ftr-464	659	13	2d	2d	NUM
ftr-464	659	14	sess	sess	NOUN
ftr-464	659	15	.	.	PUNCT
ftr-464	660	1	(	(	PUNCT
ftr-464	660	2	1966	1966	NUM
ftr-464	660	3	)	)	PUNCT
ftr-464	660	4	.	.	PUNCT
ftr-464	661	1	reprinted	reprint	VERB
ftr-464	661	2	in	in	ADP
ftr-464	661	3	1966	1966	NUM
ftr-464	661	4	-	-	SYM
ftr-464	661	5	2	2	NUM
ftr-464	661	6	c.b	c.b	PROPN
ftr-464	661	7	.	.	PROPN
ftr-464	661	8	1059	1059	NUM
ftr-464	661	9	,	,	PUNCT
ftr-464	661	10	1077	1077	NUM
ftr-464	661	11	.	.	PUNCT
ftr-464	662	1	there	there	PRON
ftr-464	662	2	is	be	VERB
ftr-464	662	3	no	no	DET
ftr-464	662	4	explicit	explicit	ADJ
ftr-464	662	5	rationale	rationale	NOUN
ftr-464	662	6	presented	present	VERB
ftr-464	662	7	for	for	ADP
ftr-464	662	8	the	the	DET
ftr-464	662	9	provision	provision	NOUN
ftr-464	662	10	.	.	PUNCT
ftr-464	663	1	the	the	DET
ftr-464	663	2	report	report	NOUN
ftr-464	663	3	states	state	VERB
ftr-464	663	4	that	that	SCONJ
ftr-464	663	5	"	"	PUNCT
ftr-464	663	6	[	[	X
ftr-464	663	7	u]nder	u]nder	ADP
ftr-464	663	8	present	present	ADJ
ftr-464	663	9	law	law	NOUN
ftr-464	663	10	,	,	PUNCT
ftr-464	663	11	a	a	DET
ftr-464	663	12	nonresident	nonresident	ADJ
ftr-464	663	13	alien	alien	NOUN
ftr-464	663	14	receiving	receive	VERB
ftr-464	663	15	pension	pension	NOUN
ftr-464	663	16	or	or	CCONJ
ftr-464	663	17	annuity	annuity	NOUN
ftr-464	663	18	income	income	NOUN
ftr-464	663	19	from	from	ADP
ftr-464	663	20	a	a	DET
ftr-464	663	21	plan	plan	NOUN
ftr-464	663	22	located	locate	VERB
ftr-464	663	23	in	in	ADP
ftr-464	663	24	the	the	DET
ftr-464	663	25	u.s	u.s	PROPN
ftr-464	663	26	.	.	PROPN
ftr-464	663	27	is	be	AUX
ftr-464	663	28	subject	subject	ADJ
ftr-464	663	29	to	to	ADP
ftr-464	663	30	u.s	u.s	PROPN
ftr-464	663	31	.	.	PROPN
ftr-464	663	32	tax	tax	NOUN
ftr-464	663	33	...	...	PUNCT
ftr-464	663	34	on	on	ADP
ftr-464	663	35	the	the	DET
ftr-464	663	36	interest	interest	NOUN
ftr-464	663	37	portion	portion	NOUN
ftr-464	663	38	of	of	ADP
ftr-464	663	39	the	the	DET
ftr-464	663	40	pension	pension	NOUN
ftr-464	663	41	income	income	NOUN
ftr-464	663	42	not	not	PART
ftr-464	663	43	withstanding	withstand	VERB
ftr-464	663	44	[	[	NOUN
ftr-464	663	45	sic	sic	ADJ
ftr-464	663	46	]	]	X
ftr-464	663	47	the	the	DET
ftr-464	663	48	fact	fact	NOUN
ftr-464	663	49	that	that	SCONJ
ftr-464	663	50	the	the	DET
ftr-464	663	51	services	service	NOUN
ftr-464	663	52	qualifying	qualify	VERB
ftr-464	663	53	the	the	DET
ftr-464	663	54	nonresident	nonresident	ADJ
ftr-464	663	55	alien	alien	NOUN
ftr-464	663	56	for	for	ADP
ftr-464	663	57	the	the	DET
ftr-464	663	58	pension	pension	NOUN
ftr-464	663	59	were	be	AUX
ftr-464	663	60	entirely	entirely	ADV
ftr-464	663	61	rendered	render	VERB
ftr-464	663	62	outside	outside	ADP
ftr-464	663	63	the	the	DET
ftr-464	663	64	united	united	PROPN
ftr-464	663	65	states	states	PROPN
ftr-464	663	66	.	.	PUNCT
ftr-464	663	67	"	"	PUNCT
ftr-464	664	1	i	i	PRON
ftr-464	664	2	d.	d.	PROPN
ftr-464	664	3	the	the	DET
ftr-464	664	4	report	report	NOUN
ftr-464	664	5	then	then	ADV
ftr-464	664	6	explains	explain	VERB
ftr-464	664	7	:	:	PUNCT
ftr-464	664	8	"	"	PUNCT
ftr-464	664	9	your	your	PRON
ftr-464	664	10	committee	committee	NOUN
ftr-464	664	11	has	have	AUX
ftr-464	664	12	added	add	VERB
ftr-464	664	13	an	an	DET
ftr-464	664	14	amendment	amendment	NOUN
ftr-464	664	15	to	to	ADP
ftr-464	664	16	this	this	DET
ftr-464	664	17	provision	provision	NOUN
ftr-464	664	18	of	of	ADP
ftr-464	664	19	the	the	DET
ftr-464	664	20	bill	bill	NOUN
ftr-464	664	21	which	which	PRON
ftr-464	664	22	would	would	AUX
ftr-464	664	23	exempt	exempt	VERB
ftr-464	664	24	from	from	ADP
ftr-464	664	25	u.s	u.s	PROPN
ftr-464	664	26	.	.	PROPN
ftr-464	664	27	tax	tax	NOUN
ftr-464	664	28	the	the	DET
ftr-464	664	29	type	type	NOUN
ftr-464	664	30	of	of	ADP
ftr-464	664	31	pension	pension	NOUN
ftr-464	664	32	income	income	NOUN
ftr-464	664	33	described	describe	VERB
ftr-464	664	34	above	above	ADP
ftr-464	664	35	if	if	SCONJ
ftr-464	664	36	90	90	NUM
ftr-464	664	37	percent	percent	NOUN
ftr-464	664	38	of	of	ADP
ftr-464	664	39	the	the	DET
ftr-464	664	40	persons	person	NOUN
ftr-464	664	41	under	under	ADP
ftr-464	664	42	the	the	DET
ftr-464	664	43	plan	plan	NOUN
ftr-464	664	44	were	be	AUX
ftr-464	664	45	u.s	u.s	PROPN
ftr-464	664	46	.	.	PROPN
ftr-464	664	47	citizens	citizen	NOUN
ftr-464	664	48	.	.	PUNCT
ftr-464	664	49	"	"	PUNCT
ftr-464	665	1	i	i	PRON
ftr-464	665	2	d.	d.	PROPN
ftr-464	665	3	in	in	ADP
ftr-464	665	4	the	the	DET
ftr-464	665	5	miscellaneous	miscellaneous	ADJ
ftr-464	665	6	revenue	revenue	NOUN
ftr-464	665	7	act	act	NOUN
ftr-464	665	8	of	of	ADP
ftr-464	665	9	1980	1980	NUM
ftr-464	665	10	,	,	PUNCT
ftr-464	665	11	congress	congress	PROPN
ftr-464	665	12	expanded	expand	VERB
ftr-464	665	13	this	this	DET
ftr-464	665	14	exemption	exemption	NOUN
ftr-464	665	15	to	to	PART
ftr-464	665	16	make	make	VERB
ftr-464	665	17	"	"	PUNCT
ftr-464	665	18	it	it	PRON
ftr-464	665	19	available	available	ADJ
ftr-464	665	20	to	to	ADP
ftr-464	665	21	an	an	DET
ftr-464	665	22	individual	individual	NOUN
ftr-464	665	23	if	if	SCONJ
ftr-464	665	24	(	(	PUNCT
ftr-464	665	25	i	i	NOUN
ftr-464	665	26	)	)	PUNCT
ftr-464	665	27	the	the	DET
ftr-464	665	28	recipient	recipient	NOUN
ftr-464	665	29	's	's	PART
ftr-464	665	30	country	country	NOUN
ftr-464	665	31	of	of	ADP
ftr-464	665	32	residence	residence	NOUN
ftr-464	665	33	grants	grant	VERB
ftr-464	665	34	a	a	DET
ftr-464	665	35	substantially	substantially	ADV
ftr-464	665	36	equivalent	equivalent	ADJ
ftr-464	666	1	[	[	X
ftr-464	666	2	exemption	exemption	NOUN
ftr-464	666	3	]	]	PUNCT
ftr-464	666	4	...	...	PUNCT
ftr-464	666	5	or	or	CCONJ
ftr-464	666	6	(	(	PUNCT
ftr-464	666	7	2	2	X
ftr-464	666	8	)	)	PUNCT
ftr-464	666	9	the	the	DET
ftr-464	666	10	recipient	recipient	NOUN
ftr-464	666	11	's	's	PART
ftr-464	666	12	country	country	NOUN
ftr-464	666	13	of	of	ADP
ftr-464	666	14	residence	residence	NOUN
ftr-464	666	15	is	be	AUX
ftr-464	666	16	a	a	DET
ftr-464	666	17	beneficiary	beneficiary	NOUN
ftr-464	666	18	developing	develop	VERB
ftr-464	666	19	country	country	NOUN
ftr-464	666	20	under	under	ADP
ftr-464	666	21	section	section	NOUN
ftr-464	666	22	502	502	NUM
ftr-464	666	23	of	of	ADP
ftr-464	666	24	the	the	DET
ftr-464	666	25	trade	trade	NOUN
ftr-464	666	26	act	act	NOUN
ftr-464	666	27	of	of	ADP
ftr-464	666	28	1974	1974	NUM
ftr-464	666	29	.	.	PUNCT
ftr-464	666	30	"	"	PUNCT
ftr-464	667	1	s.	s.	PROPN
ftr-464	667	2	rep	rep	PROPN
ftr-464	667	3	.	.	PROPN
ftr-464	668	1	no	no	INTJ
ftr-464	668	2	.	.	NOUN
ftr-464	669	1	96	96	NUM
ftr-464	669	2	-	-	SYM
ftr-464	669	3	1036	1036	NUM
ftr-464	669	4	,	,	PUNCT
ftr-464	669	5	2d	2d	NUM
ftr-464	669	6	sess	sess	NOUN
ftr-464	669	7	.	.	PUNCT
ftr-464	670	1	(	(	PUNCT
ftr-464	670	2	1980	1980	NUM
ftr-464	670	3	)	)	PUNCT
ftr-464	670	4	,	,	PUNCT
ftr-464	670	5	reprinted	reprint	VERB
ftr-464	670	6	in	in	ADP
ftr-464	670	7	1980	1980	NUM
ftr-464	670	8	-	-	SYM
ftr-464	670	9	2	2	NUM
ftr-464	670	10	c.b	c.b	PROPN
ftr-464	670	11	.	.	PROPN
ftr-464	670	12	723	723	NUM
ftr-464	670	13	,	,	PUNCT
ftr-464	670	14	724	724	NUM
ftr-464	670	15	.	.	PUNCT
ftr-464	671	1	the	the	DET
ftr-464	671	2	committee	committee	NOUN
ftr-464	671	3	reasoned	reason	VERB
ftr-464	671	4	"	"	PUNCT
ftr-464	671	5	that	that	SCONJ
ftr-464	671	6	a	a	DET
ftr-464	671	7	pension	pension	NOUN
ftr-464	671	8	paid	pay	VERB
ftr-464	671	9	to	to	ADP
ftr-464	671	10	a	a	DET
ftr-464	671	11	nonresident	nonresident	ADJ
ftr-464	671	12	alien	alien	NOUN
ftr-464	671	13	should	should	AUX
ftr-464	671	14	be	be	AUX
ftr-464	671	15	exempt	exempt	ADJ
ftr-464	671	16	from	from	ADP
ftr-464	671	17	withholding	withhold	VERB
ftr-464	671	18	where	where	SCONJ
ftr-464	671	19	his	his	PRON
ftr-464	671	20	country	country	NOUN
ftr-464	671	21	of	of	ADP
ftr-464	671	22	residence	residence	NOUN
ftr-464	671	23	has	have	AUX
ftr-464	671	24	unilaterally	unilaterally	ADV
ftr-464	671	25	...	...	PUNCT
ftr-464	671	26	enacted	enact	VERB
ftr-464	671	27	a	a	DET
ftr-464	671	28	provision	provision	NOUN
ftr-464	671	29	granting	grant	VERB
ftr-464	671	30	the	the	DET
ftr-464	671	31	same	same	ADJ
ftr-464	671	32	relief	relief	NOUN
ftr-464	671	33	to	to	ADP
ftr-464	671	34	u.s	u.s	PROPN
ftr-464	671	35	.	.	PROPN
ftr-464	671	36	citizens	citizen	NOUN
ftr-464	671	37	and	and	CCONJ
ftr-464	671	38	residents	resident	NOUN
ftr-464	671	39	.	.	PUNCT
ftr-464	671	40	"	"	PUNCT
ftr-464	672	1	i	i	PRON
ftr-464	672	2	d.	d.	PROPN
ftr-464	672	3	at	at	ADP
ftr-464	672	4	727	727	NUM
ftr-464	672	5	.	.	PUNCT
ftr-464	673	1	it	it	PRON
ftr-464	673	2	further	far	ADV
ftr-464	673	3	explained	explain	VERB
ftr-464	673	4	that	that	SCONJ
ftr-464	673	5	"	"	PUNCT
ftr-464	673	6	employers	employer	NOUN
ftr-464	673	7	should	should	AUX
ftr-464	673	8	be	be	AUX
ftr-464	673	9	encouraged	encourage	VERB
ftr-464	673	10	to	to	PART
ftr-464	673	11	provide	provide	VERB
ftr-464	673	12	pensions	pension	NOUN
ftr-464	673	13	for	for	ADP
ftr-464	673	14	their	their	PRON
ftr-464	673	15	employees	employee	NOUN
ftr-464	673	16	in	in	ADP
ftr-464	673	17	certain	certain	ADJ
ftr-464	673	18	developing	develop	VERB
ftr-464	673	19	countries	country	NOUN
ftr-464	673	20	.	.	PUNCT
ftr-464	673	21	"	"	PUNCT
ftr-464	674	1	i	i	PRON
ftr-464	674	2	d.	d.	PROPN
ftr-464	674	3	19961	19961	NUM
ftr-464	674	4	florida	florida	PROPN
ftr-464	674	5	tax	tax	NOUN
ftr-464	674	6	review	review	NOUN
ftr-464	674	7	from	from	ADP
ftr-464	674	8	the	the	DET
ftr-464	674	9	plan	plan	NOUN
ftr-464	674	10	are	be	AUX
ftr-464	674	11	u.s	u.s	PROPN
ftr-464	674	12	.	.	PROPN
ftr-464	674	13	citizens	citizen	NOUN
ftr-464	674	14	or	or	CCONJ
ftr-464	674	15	residents	resident	NOUN
ftr-464	674	16	.	.	PUNCT
ftr-464	675	1	"l	"l	NOUN
ftr-464	675	2	6	6	NUM
ftr-464	675	3	(	(	PUNCT
ftr-464	675	4	thus	thus	ADV
ftr-464	675	5	,	,	PUNCT
ftr-464	675	6	row	row	NOUN
ftr-464	675	7	5	5	NUM
ftr-464	675	8	of	of	ADP
ftr-464	675	9	table	table	NOUN
ftr-464	675	10	1	1	NUM
ftr-464	675	11	,	,	PUNCT
ftr-464	675	12	page	page	NOUN
ftr-464	675	13	359	359	NUM
ftr-464	675	14	,	,	PUNCT
ftr-464	675	15	notes	note	VERB
ftr-464	675	16	that	that	SCONJ
ftr-464	675	17	where	where	SCONJ
ftr-464	675	18	section	section	NOUN
ftr-464	675	19	871(f	871(f	PROPN
ftr-464	675	20	)	)	PUNCT
ftr-464	675	21	applies	apply	VERB
ftr-464	675	22	,	,	PUNCT
ftr-464	675	23	no	no	DET
ftr-464	675	24	u.s	u.s	PROPN
ftr-464	675	25	.	.	PROPN
ftr-464	675	26	tax	tax	NOUN
ftr-464	675	27	is	be	AUX
ftr-464	675	28	imposed	impose	VERB
ftr-464	675	29	.	.	PUNCT
ftr-464	675	30	)	)	PUNCT
ftr-464	676	1	distributions	distribution	NOUN
ftr-464	676	2	from	from	ADP
ftr-464	676	3	a	a	DET
ftr-464	676	4	qualified	qualified	ADJ
ftr-464	676	5	u.s	u.s	PROPN
ftr-464	676	6	.	.	PROPN
ftr-464	676	7	plan	plan	NOUN
ftr-464	676	8	,	,	PUNCT
ftr-464	676	9	if	if	SCONJ
ftr-464	676	10	otherwise	otherwise	ADV
ftr-464	676	11	subject	subject	ADJ
ftr-464	676	12	to	to	ADP
ftr-464	676	13	u.s	u.s	PROPN
ftr-464	676	14	.	.	PROPN
ftr-464	676	15	tax	tax	NOUN
ftr-464	676	16	,	,	PUNCT
ftr-464	676	17	may	may	AUX
ftr-464	676	18	also	also	ADV
ftr-464	676	19	be	be	AUX
ftr-464	676	20	subject	subject	ADJ
ftr-464	676	21	to	to	ADP
ftr-464	676	22	the	the	DET
ftr-464	676	23	penalty	penalty	NOUN
ftr-464	676	24	tax	tax	NOUN
ftr-464	676	25	on	on	ADP
ftr-464	676	26	premature	premature	ADJ
ftr-464	676	27	distributions	distribution	NOUN
ftr-464	676	28	..	..	PUNCT
ftr-464	676	29	7	7	NUM
ftr-464	676	30	and	and	CCONJ
ftr-464	676	31	the	the	DET
ftr-464	676	32	15	15	NUM
ftr-464	676	33	%	%	NOUN
ftr-464	676	34	excise	excise	NOUN
ftr-464	676	35	tax	tax	NOUN
ftr-464	676	36	on	on	ADP
ftr-464	676	37	excess	excess	ADJ
ftr-464	676	38	distributions	distribution	NOUN
ftr-464	676	39	.	.	PUNCT
ftr-464	677	1	"	"	PUNCT
ftr-464	677	2	'	'	PUNCT
ftr-464	677	3	3	3	NUM
ftr-464	677	4	.	.	PUNCT
ftr-464	677	5	funded	funded	ADJ
ftr-464	677	6	but	but	CCONJ
ftr-464	677	7	nonqualified	nonqualifie	VERB
ftr-464	677	8	plans.-if	plans.-if	NOUN
ftr-464	677	9	an	an	DET
ftr-464	677	10	employer	employer	NOUN
ftr-464	677	11	makes	make	VERB
ftr-464	677	12	contributions	contribution	NOUN
ftr-464	677	13	to	to	ADP
ftr-464	677	14	a	a	DET
ftr-464	677	15	funded	fund	VERB
ftr-464	677	16	deferred	defer	VERB
ftr-464	677	17	compensation	compensation	NOUN
ftr-464	677	18	plan	plan	NOUN
ftr-464	677	19	in	in	ADP
ftr-464	677	20	respect	respect	NOUN
ftr-464	677	21	of	of	ADP
ftr-464	677	22	u.s	u.s	PROPN
ftr-464	677	23	.	.	PROPN
ftr-464	677	24	services	service	NOUN
ftr-464	677	25	performed	perform	VERB
ftr-464	677	26	by	by	ADP
ftr-464	677	27	a	a	DET
ftr-464	677	28	nonresident	nonresident	ADJ
ftr-464	677	29	alien	alien	NOUN
ftr-464	677	30	and	and	CCONJ
ftr-464	677	31	the	the	DET
ftr-464	677	32	plan	plan	NOUN
ftr-464	677	33	is	be	AUX
ftr-464	677	34	not	not	PART
ftr-464	677	35	a	a	DET
ftr-464	677	36	qualified	qualified	ADJ
ftr-464	677	37	u.s	u.s	PROPN
ftr-464	677	38	.	.	PROPN
ftr-464	677	39	plan	plan	PROPN
ftr-464	677	40	,	,	PUNCT
ftr-464	677	41	then	then	ADV
ftr-464	677	42	the	the	DET
ftr-464	677	43	employee	employee	NOUN
ftr-464	677	44	is	be	AUX
ftr-464	677	45	taxed	tax	VERB
ftr-464	677	46	pursuant	pursuant	ADJ
ftr-464	677	47	to	to	ADP
ftr-464	677	48	section	section	NOUN
ftr-464	677	49	402(b)(1	402(b)(1	NUM
ftr-464	677	50	)	)	PUNCT
ftr-464	677	51	on	on	ADP
ftr-464	677	52	the	the	DET
ftr-464	677	53	value	value	NOUN
ftr-464	677	54	of	of	ADP
ftr-464	677	55	his	his	PRON
ftr-464	677	56	interest	interest	NOUN
ftr-464	677	57	in	in	ADP
ftr-464	677	58	the	the	DET
ftr-464	677	59	plan	plan	NOUN
ftr-464	677	60	once	once	SCONJ
ftr-464	677	61	it	it	PRON
ftr-464	677	62	has	have	AUX
ftr-464	677	63	vested	vest	VERB
ftr-464	677	64	.	.	PUNCT
ftr-464	678	1	this	this	PRON
ftr-464	678	2	could	could	AUX
ftr-464	678	3	occur	occur	VERB
ftr-464	678	4	when	when	SCONJ
ftr-464	678	5	contributions	contribution	NOUN
ftr-464	678	6	are	be	AUX
ftr-464	678	7	made	make	VERB
ftr-464	678	8	either	either	CCONJ
ftr-464	678	9	to	to	ADP
ftr-464	678	10	a	a	DET
ftr-464	678	11	u.s.-based	u.s.-based	ADJ
ftr-464	678	12	nonqualified	nonqualified	ADJ
ftr-464	678	13	plan	plan	NOUN
ftr-464	678	14	or	or	CCONJ
ftr-464	678	15	to	to	ADP
ftr-464	678	16	a	a	DET
ftr-464	678	17	foreign	foreign	NOUN
ftr-464	678	18	-	-	PUNCT
ftr-464	678	19	based	base	VERB
ftr-464	678	20	plan	plan	NOUN
ftr-464	678	21	,	,	PUNCT
ftr-464	678	22	which	which	PRON
ftr-464	678	23	may	may	AUX
ftr-464	678	24	be	be	AUX
ftr-464	678	25	qualified	qualified	ADJ
ftr-464	678	26	under	under	ADP
ftr-464	678	27	the	the	DET
ftr-464	678	28	foreign	foreign	ADJ
ftr-464	678	29	country	country	NOUN
ftr-464	678	30	's	's	PART
ftr-464	678	31	law	law	NOUN
ftr-464	678	32	,	,	PUNCT
ftr-464	678	33	but	but	CCONJ
ftr-464	678	34	not	not	PART
ftr-464	678	35	under	under	ADP
ftr-464	678	36	u.s	u.s	PROPN
ftr-464	678	37	.	.	PROPN
ftr-464	678	38	law	law	NOUN
ftr-464	678	39	.	.	PUNCT
ftr-464	678	40	"	"	PUNCT
ftr-464	679	1	9	9	NUM
ftr-464	679	2	thus	thus	ADV
ftr-464	679	3	,	,	PUNCT
ftr-464	679	4	an	an	DET
ftr-464	679	5	alien	alien	ADJ
ftr-464	679	6	performing	perform	VERB
ftr-464	679	7	services	service	NOUN
ftr-464	679	8	in	in	ADP
ftr-464	679	9	the	the	DET
ftr-464	679	10	u.s	u.s	PROPN
ftr-464	679	11	.	.	PROPN
ftr-464	679	12	(	(	PUNCT
ftr-464	679	13	not	not	PART
ftr-464	679	14	satisfying	satisfy	VERB
ftr-464	679	15	the	the	DET
ftr-464	679	16	exemption	exemption	NOUN
ftr-464	679	17	for	for	ADP
ftr-464	679	18	short	short	ADJ
ftr-464	679	19	-	-	PUNCT
ftr-464	679	20	term	term	NOUN
ftr-464	679	21	business	business	NOUN
ftr-464	679	22	travelers	traveler	NOUN
ftr-464	679	23	)	)	PUNCT
ftr-464	679	24	is	be	AUX
ftr-464	679	25	currently	currently	ADV
ftr-464	679	26	taxable	taxable	ADJ
ftr-464	679	27	on	on	ADP
ftr-464	679	28	vested	vested	ADJ
ftr-464	679	29	employer	employer	NOUN
ftr-464	679	30	contributions	contribution	NOUN
ftr-464	679	31	made	make	VERB
ftr-464	679	32	to	to	ADP
ftr-464	679	33	a	a	DET
ftr-464	679	34	pension	pension	NOUN
ftr-464	679	35	plan	plan	NOUN
ftr-464	679	36	in	in	ADP
ftr-464	679	37	his	his	PRON
ftr-464	679	38	home	home	NOUN
ftr-464	679	39	country	country	NOUN
ftr-464	679	40	.	.	PUNCT
ftr-464	680	1	2	2	NUM
ftr-464	680	2	if	if	SCONJ
ftr-464	680	3	the	the	DET
ftr-464	680	4	plan	plan	NOUN
ftr-464	680	5	has	have	VERB
ftr-464	680	6	a	a	DET
ftr-464	680	7	u.s	u.s	PROPN
ftr-464	680	8	.	.	PROPN
ftr-464	680	9	situs	situs	PROPN
ftr-464	680	10	,	,	PUNCT
ftr-464	680	11	then	then	ADV
ftr-464	680	12	the	the	DET
ftr-464	680	13	u.s	u.s	PROPN
ftr-464	680	14	.	.	PROPN
ftr-464	680	15	also	also	ADV
ftr-464	680	16	has	have	VERB
ftr-464	680	17	a	a	DET
ftr-464	680	18	claim	claim	NOUN
ftr-464	680	19	to	to	ADP
ftr-464	680	20	tax	tax	NOUN
ftr-464	680	21	accretions	accretion	NOUN
ftr-464	680	22	on	on	ADP
ftr-464	680	23	the	the	DET
ftr-464	680	24	contributions	contribution	NOUN
ftr-464	680	25	,	,	PUNCT
ftr-464	680	26	which	which	PRON
ftr-464	680	27	are	be	AUX
ftr-464	680	28	classified	classify	VERB
ftr-464	680	29	as	as	ADP
ftr-464	680	30	u.s	u.s	PROPN
ftr-464	680	31	.	.	PROPN
ftr-464	680	32	source	source	NOUN
ftr-464	680	33	noneffectively	noneffectively	ADV
ftr-464	680	34	connected	connected	ADJ
ftr-464	680	35	income	income	NOUN
ftr-464	680	36	.	.	PUNCT
ftr-464	681	1	if	if	SCONJ
ftr-464	681	2	the	the	DET
ftr-464	681	3	individual	individual	NOUN
ftr-464	681	4	is	be	AUX
ftr-464	681	5	a	a	DET
ftr-464	681	6	"	"	PUNCT
ftr-464	681	7	highly	highly	ADV
ftr-464	681	8	compensated	compensate	VERB
ftr-464	681	9	116	116	NUM
ftr-464	681	10	.	.	PUNCT
ftr-464	682	1	see	see	VERB
ftr-464	682	2	irc	irc	PROPN
ftr-464	682	3	§	§	PROPN
ftr-464	682	4	871(f)(1)(a	871(f)(1)(a	PROPN
ftr-464	682	5	)	)	PUNCT
ftr-464	682	6	,	,	PUNCT
ftr-464	682	7	(	(	PUNCT
ftr-464	682	8	b	b	NOUN
ftr-464	682	9	)	)	PUNCT
ftr-464	682	10	.	.	PUNCT
ftr-464	683	1	the	the	DET
ftr-464	683	2	latter	latter	ADJ
ftr-464	683	3	requirement	requirement	NOUN
ftr-464	683	4	need	need	AUX
ftr-464	683	5	not	not	PART
ftr-464	683	6	be	be	AUX
ftr-464	683	7	met	meet	VERB
ftr-464	683	8	if	if	SCONJ
ftr-464	683	9	"	"	PUNCT
ftr-464	683	10	the	the	DET
ftr-464	683	11	recipient	recipient	NOUN
ftr-464	683	12	's	's	PART
ftr-464	683	13	country	country	NOUN
ftr-464	683	14	of	of	ADP
ftr-464	683	15	residence	residence	NOUN
ftr-464	683	16	grants	grant	VERB
ftr-464	683	17	a	a	DET
ftr-464	683	18	substantially	substantially	ADV
ftr-464	683	19	equivalent	equivalent	ADJ
ftr-464	683	20	"	"	PUNCT
ftr-464	683	21	exemption	exemption	NOUN
ftr-464	683	22	to	to	ADP
ftr-464	683	23	u.s	u.s	PROPN
ftr-464	683	24	.	.	PROPN
ftr-464	683	25	citizens	citizen	NOUN
ftr-464	683	26	and	and	CCONJ
ftr-464	683	27	residents	resident	NOUN
ftr-464	683	28	.	.	PUNCT
ftr-464	684	1	irc	irc	PROPN
ftr-464	684	2	§	§	PROPN
ftr-464	684	3	871(f)(2)(a	871(f)(2)(a	NUM
ftr-464	684	4	)	)	PUNCT
ftr-464	684	5	.	.	PUNCT
ftr-464	685	1	for	for	ADP
ftr-464	685	2	a	a	DET
ftr-464	685	3	recent	recent	ADJ
ftr-464	685	4	application	application	NOUN
ftr-464	685	5	of	of	ADP
ftr-464	685	6	this	this	DET
ftr-464	685	7	provision	provision	NOUN
ftr-464	685	8	,	,	PUNCT
ftr-464	685	9	involving	involve	VERB
ftr-464	685	10	interpretation	interpretation	NOUN
ftr-464	685	11	of	of	ADP
ftr-464	685	12	the	the	DET
ftr-464	685	13	phrase	phrase	NOUN
ftr-464	685	14	"	"	PUNCT
ftr-464	685	15	received	receive	VERB
ftr-464	685	16	as	as	ADP
ftr-464	685	17	an	an	DET
ftr-464	685	18	annuity	annuity	NOUN
ftr-464	685	19	,	,	PUNCT
ftr-464	685	20	"	"	PUNCT
ftr-464	685	21	see	see	VERB
ftr-464	685	22	priv	priv	NOUN
ftr-464	685	23	.	.	PUNCT
ftr-464	686	1	ltr	ltr	PROPN
ftr-464	686	2	.	.	PUNCT
ftr-464	686	3	rul	rul	PROPN
ftr-464	686	4	.	.	PUNCT
ftr-464	687	1	95	95	NUM
ftr-464	687	2	-	-	SYM
ftr-464	687	3	37	37	NUM
ftr-464	687	4	-	-	PUNCT
ftr-464	687	5	028	028	NUM
ftr-464	687	6	(	(	PUNCT
ftr-464	687	7	june	june	PROPN
ftr-464	687	8	21	21	NUM
ftr-464	687	9	,	,	PUNCT
ftr-464	687	10	1995	1995	NUM
ftr-464	687	11	)	)	PUNCT
ftr-464	687	12	.	.	PUNCT
ftr-464	688	1	117	117	NUM
ftr-464	688	2	.	.	PUNCT
ftr-464	689	1	see	see	VERB
ftr-464	689	2	,	,	PUNCT
ftr-464	689	3	e.g.	e.g.	ADV
ftr-464	689	4	,	,	PUNCT
ftr-464	689	5	priv	priv	NOUN
ftr-464	689	6	.	.	PUNCT
ftr-464	690	1	ltr	ltr	PROPN
ftr-464	690	2	.	.	PUNCT
ftr-464	691	1	rul	rul	PROPN
ftr-464	691	2	.	.	PUNCT
ftr-464	692	1	92	92	NUM
ftr-464	692	2	-	-	SYM
ftr-464	692	3	53	53	NUM
ftr-464	692	4	-	-	PUNCT
ftr-464	692	5	049	049	NUM
ftr-464	692	6	(	(	PUNCT
ftr-464	692	7	oct	oct	PROPN
ftr-464	692	8	.	.	PROPN
ftr-464	692	9	6	6	NUM
ftr-464	692	10	,	,	PUNCT
ftr-464	692	11	1992	1992	NUM
ftr-464	692	12	)	)	PUNCT
ftr-464	692	13	(	(	PUNCT
ftr-464	692	14	ruling	rule	VERB
ftr-464	692	15	that	that	SCONJ
ftr-464	692	16	a	a	DET
ftr-464	692	17	distribution	distribution	NOUN
ftr-464	692	18	from	from	ADP
ftr-464	692	19	a	a	DET
ftr-464	692	20	rollover	rollover	NOUN
ftr-464	692	21	ira	ira	PROPN
ftr-464	692	22	to	to	ADP
ftr-464	692	23	a	a	DET
ftr-464	692	24	nonresident	nonresident	ADJ
ftr-464	692	25	alien	alien	NOUN
ftr-464	692	26	was	be	AUX
ftr-464	692	27	not	not	PART
ftr-464	692	28	subject	subject	ADJ
ftr-464	692	29	to	to	ADP
ftr-464	692	30	the	the	DET
ftr-464	692	31	10	10	NUM
ftr-464	692	32	%	%	NOUN
ftr-464	692	33	additional	additional	ADJ
ftr-464	692	34	tax	tax	NOUN
ftr-464	692	35	of	of	ADP
ftr-464	692	36	§	§	PROPN
ftr-464	692	37	72(t	72(t	NUM
ftr-464	692	38	)	)	PUNCT
ftr-464	692	39	because	because	SCONJ
ftr-464	692	40	the	the	DET
ftr-464	692	41	distribution	distribution	NOUN
ftr-464	692	42	was	be	AUX
ftr-464	692	43	excluded	exclude	VERB
ftr-464	692	44	from	from	ADP
ftr-464	692	45	u.s	u.s	PROPN
ftr-464	692	46	.	.	PROPN
ftr-464	692	47	gross	gross	ADJ
ftr-464	692	48	income	income	NOUN
ftr-464	692	49	under	under	ADP
ftr-464	692	50	the	the	DET
ftr-464	692	51	"	"	PUNCT
ftr-464	692	52	other	other	ADJ
ftr-464	692	53	income	income	NOUN
ftr-464	692	54	"	"	PUNCT
ftr-464	692	55	article	article	NOUN
ftr-464	692	56	of	of	ADP
ftr-464	692	57	the	the	DET
ftr-464	692	58	u.s.-u.k	u.s.-u.k	PROPN
ftr-464	692	59	.	.	PROPN
ftr-464	692	60	income	income	NOUN
ftr-464	692	61	tax	tax	PROPN
ftr-464	692	62	convention	convention	PROPN
ftr-464	692	63	)	)	PUNCT
ftr-464	692	64	.	.	PUNCT
ftr-464	693	1	see	see	VERB
ftr-464	693	2	also	also	ADV
ftr-464	693	3	priv	priv	VERB
ftr-464	693	4	.	.	PUNCT
ftr-464	694	1	ltr	ltr	PROPN
ftr-464	694	2	.	.	PUNCT
ftr-464	694	3	rul	rul	PROPN
ftr-464	694	4	.	.	PUNCT
ftr-464	695	1	88	88	NUM
ftr-464	695	2	-	-	SYM
ftr-464	695	3	37	37	NUM
ftr-464	695	4	-	-	PUNCT
ftr-464	695	5	009	009	NUM
ftr-464	695	6	(	(	PUNCT
ftr-464	695	7	june	june	PROPN
ftr-464	695	8	2	2	NUM
ftr-464	695	9	,	,	PUNCT
ftr-464	695	10	1988	1988	NUM
ftr-464	695	11	)	)	PUNCT
ftr-464	696	1	(	(	PUNCT
ftr-464	696	2	ruling	rule	VERB
ftr-464	696	3	that	that	SCONJ
ftr-464	696	4	§	§	PROPN
ftr-464	696	5	72(t	72(t	NUM
ftr-464	696	6	)	)	PUNCT
ftr-464	696	7	was	be	AUX
ftr-464	696	8	applicable	applicable	ADJ
ftr-464	696	9	to	to	ADP
ftr-464	696	10	earnings	earning	NOUN
ftr-464	696	11	and	and	CCONJ
ftr-464	696	12	accretions	accretion	NOUN
ftr-464	696	13	distributed	distribute	VERB
ftr-464	696	14	from	from	ADP
ftr-464	696	15	a	a	DET
ftr-464	696	16	401(k	401(k	PROPN
ftr-464	696	17	)	)	PUNCT
ftr-464	696	18	plan	plan	NOUN
ftr-464	696	19	to	to	ADP
ftr-464	696	20	a	a	DET
ftr-464	696	21	nonresident	nonresident	ADJ
ftr-464	696	22	alien	alien	NOUN
ftr-464	696	23	to	to	ADP
ftr-464	696	24	the	the	DET
ftr-464	696	25	extent	extent	NOUN
ftr-464	696	26	the	the	DET
ftr-464	696	27	amounts	amount	NOUN
ftr-464	696	28	were	be	AUX
ftr-464	696	29	includible	includible	ADJ
ftr-464	696	30	in	in	ADP
ftr-464	696	31	gross	gross	ADJ
ftr-464	696	32	income	income	NOUN
ftr-464	696	33	)	)	PUNCT
ftr-464	696	34	.	.	PUNCT
ftr-464	697	1	118	118	NUM
ftr-464	697	2	.	.	PUNCT
ftr-464	698	1	see	see	VERB
ftr-464	698	2	priv	priv	PROPN
ftr-464	698	3	.	.	PUNCT
ftr-464	699	1	ltr	ltr	PROPN
ftr-464	699	2	.	.	PUNCT
ftr-464	699	3	rul	rul	PROPN
ftr-464	699	4	.	.	PUNCT
ftr-464	700	1	88	88	NUM
ftr-464	700	2	-	-	SYM
ftr-464	700	3	37	37	NUM
ftr-464	700	4	-	-	PUNCT
ftr-464	700	5	009	009	NUM
ftr-464	700	6	(	(	PUNCT
ftr-464	700	7	june	june	PROPN
ftr-464	700	8	2	2	NUM
ftr-464	700	9	,	,	PUNCT
ftr-464	700	10	1988	1988	NUM
ftr-464	700	11	)	)	PUNCT
ftr-464	701	1	(	(	PUNCT
ftr-464	701	2	ruling	rule	VERB
ftr-464	701	3	that	that	SCONJ
ftr-464	701	4	the	the	DET
ftr-464	701	5	15	15	NUM
ftr-464	701	6	%	%	NOUN
ftr-464	701	7	excise	excise	NOUN
ftr-464	701	8	tax	tax	NOUN
ftr-464	701	9	on	on	ADP
ftr-464	701	10	certain	certain	ADJ
ftr-464	701	11	excess	excess	ADJ
ftr-464	701	12	distributions	distribution	NOUN
ftr-464	701	13	is	be	AUX
ftr-464	701	14	potentially	potentially	ADV
ftr-464	701	15	applicable	applicable	ADJ
ftr-464	701	16	to	to	ADP
ftr-464	701	17	a	a	DET
ftr-464	701	18	distribution	distribution	NOUN
ftr-464	701	19	to	to	ADP
ftr-464	701	20	a	a	DET
ftr-464	701	21	nonresident	nonresident	ADJ
ftr-464	701	22	alien	alien	NOUN
ftr-464	701	23	from	from	ADP
ftr-464	701	24	a	a	DET
ftr-464	701	25	§	§	PROPN
ftr-464	701	26	401(k	401(k	PROPN
ftr-464	701	27	)	)	PUNCT
ftr-464	701	28	plan	plan	NOUN
ftr-464	701	29	,	,	PUNCT
ftr-464	701	30	except	except	SCONJ
ftr-464	701	31	to	to	ADP
ftr-464	701	32	the	the	DET
ftr-464	701	33	extent	extent	NOUN
ftr-464	701	34	of	of	ADP
ftr-464	701	35	the	the	DET
ftr-464	701	36	investment	investment	NOUN
ftr-464	701	37	in	in	ADP
ftr-464	701	38	the	the	DET
ftr-464	701	39	contract	contract	NOUN
ftr-464	701	40	as	as	SCONJ
ftr-464	701	41	defined	define	VERB
ftr-464	701	42	in	in	ADP
ftr-464	701	43	§	§	PROPN
ftr-464	701	44	72(0	72(0	NUM
ftr-464	701	45	)	)	PUNCT
ftr-464	701	46	.	.	PUNCT
ftr-464	702	1	the	the	DET
ftr-464	702	2	irs	irs	PROPN
ftr-464	702	3	noted	note	VERB
ftr-464	702	4	that	that	SCONJ
ftr-464	702	5	"	"	PUNCT
ftr-464	702	6	[	[	X
ftr-464	702	7	t]here	t]here	PROPN
ftr-464	702	8	is	be	AUX
ftr-464	702	9	nothing	nothing	PRON
ftr-464	702	10	in	in	ADP
ftr-464	702	11	the	the	DET
ftr-464	702	12	statute	statute	NOUN
ftr-464	702	13	,	,	PUNCT
ftr-464	702	14	the	the	DET
ftr-464	702	15	regulations	regulation	NOUN
ftr-464	702	16	or	or	CCONJ
ftr-464	702	17	the	the	DET
ftr-464	702	18	legislative	legislative	ADJ
ftr-464	702	19	history	history	NOUN
ftr-464	702	20	to	to	PART
ftr-464	702	21	indicate	indicate	VERB
ftr-464	702	22	that	that	SCONJ
ftr-464	702	23	nra	nra	PROPN
ftr-464	702	24	employees	employee	NOUN
ftr-464	702	25	should	should	AUX
ftr-464	702	26	be	be	AUX
ftr-464	702	27	exempt	exempt	ADJ
ftr-464	702	28	from	from	ADP
ftr-464	702	29	this	this	DET
ftr-464	702	30	tax	tax	NOUN
ftr-464	702	31	.	.	PUNCT
ftr-464	702	32	"	"	PUNCT
ftr-464	703	1	i	i	PRON
ftr-464	703	2	d.	d.	PROPN
ftr-464	703	3	see	see	VERB
ftr-464	703	4	also	also	ADV
ftr-464	703	5	priv	priv	VERB
ftr-464	703	6	.	.	PUNCT
ftr-464	704	1	ltr	ltr	PROPN
ftr-464	704	2	.	.	PUNCT
ftr-464	704	3	rul	rul	PROPN
ftr-464	704	4	.	.	PUNCT
ftr-464	705	1	92	92	NUM
ftr-464	705	2	-	-	SYM
ftr-464	705	3	53	53	NUM
ftr-464	705	4	-	-	PUNCT
ftr-464	705	5	049	049	NUM
ftr-464	705	6	(	(	PUNCT
ftr-464	705	7	oct	oct	PROPN
ftr-464	705	8	.	.	PROPN
ftr-464	705	9	6	6	NUM
ftr-464	705	10	,	,	PUNCT
ftr-464	705	11	1992	1992	NUM
ftr-464	705	12	)	)	PUNCT
ftr-464	705	13	(	(	PUNCT
ftr-464	705	14	ruling	rule	VERB
ftr-464	705	15	that	that	SCONJ
ftr-464	705	16	a	a	DET
ftr-464	705	17	distribution	distribution	NOUN
ftr-464	705	18	that	that	PRON
ftr-464	705	19	was	be	AUX
ftr-464	705	20	excluded	exclude	VERB
ftr-464	705	21	from	from	ADP
ftr-464	705	22	u.s	u.s	PROPN
ftr-464	705	23	.	.	PROPN
ftr-464	705	24	income	income	NOUN
ftr-464	705	25	tax	tax	NOUN
ftr-464	705	26	under	under	ADP
ftr-464	705	27	the	the	DET
ftr-464	705	28	u.s.-u.k	u.s.-u.k	PROPN
ftr-464	705	29	.	.	PROPN
ftr-464	705	30	income	income	NOUN
ftr-464	705	31	tax	tax	PROPN
ftr-464	705	32	convention	convention	NOUN
ftr-464	705	33	was	be	AUX
ftr-464	705	34	not	not	PART
ftr-464	705	35	thereby	thereby	ADV
ftr-464	705	36	protected	protect	VERB
ftr-464	705	37	from	from	ADP
ftr-464	705	38	the	the	DET
ftr-464	705	39	excise	excise	NOUN
ftr-464	705	40	tax	tax	NOUN
ftr-464	705	41	imposed	impose	VERB
ftr-464	705	42	by	by	ADP
ftr-464	705	43	§	§	PROPN
ftr-464	705	44	4980a	4980a	NUM
ftr-464	705	45	)	)	PUNCT
ftr-464	705	46	;	;	PUNCT
ftr-464	705	47	bissell	bissell	PROPN
ftr-464	705	48	,	,	PUNCT
ftr-464	705	49	supra	supra	PROPN
ftr-464	705	50	note	note	NOUN
ftr-464	705	51	98	98	NUM
ftr-464	705	52	,	,	PUNCT
ftr-464	705	53	at	at	ADP
ftr-464	705	54	79	79	NUM
ftr-464	705	55	.	.	PUNCT
ftr-464	706	1	119	119	NUM
ftr-464	706	2	.	.	PUNCT
ftr-464	707	1	see	see	VERB
ftr-464	707	2	1996	1996	NUM
ftr-464	707	3	proposed	propose	VERB
ftr-464	707	4	rulemaking	rulemaking	NOUN
ftr-464	707	5	,	,	PUNCT
ftr-464	707	6	supra	supra	PROPN
ftr-464	707	7	note	note	NOUN
ftr-464	707	8	22	22	NUM
ftr-464	707	9	,	,	PUNCT
ftr-464	707	10	23	23	NUM
ftr-464	707	11	(	(	PUNCT
ftr-464	707	12	stating	state	VERB
ftr-464	707	13	that	that	SCONJ
ftr-464	707	14	"	"	PUNCT
ftr-464	707	15	[	[	X
ftr-464	707	16	t]he	t]he	ADV
ftr-464	707	17	rules	rule	NOUN
ftr-464	707	18	of	of	ADP
ftr-464	707	19	section	section	NOUN
ftr-464	707	20	402(b	402(b	PROPN
ftr-464	707	21	)	)	PUNCT
ftr-464	707	22	apply	apply	VERB
ftr-464	707	23	to	to	ADP
ftr-464	707	24	a	a	DET
ftr-464	707	25	beneficiary	beneficiary	NOUN
ftr-464	707	26	of	of	ADP
ftr-464	707	27	a	a	DET
ftr-464	707	28	nonexempt	nonexempt	ADJ
ftr-464	707	29	employees	employee	NOUN
ftr-464	707	30	'	'	PART
ftr-464	707	31	trust	trust	NOUN
ftr-464	707	32	regardless	regardless	ADV
ftr-464	707	33	of	of	ADP
ftr-464	707	34	whether	whether	SCONJ
ftr-464	707	35	the	the	DET
ftr-464	707	36	trust	trust	NOUN
ftr-464	707	37	is	be	AUX
ftr-464	707	38	a	a	DET
ftr-464	707	39	domestic	domestic	ADJ
ftr-464	707	40	trust	trust	NOUN
ftr-464	707	41	or	or	CCONJ
ftr-464	707	42	a	a	DET
ftr-464	707	43	foreign	foreign	ADJ
ftr-464	707	44	trust	trust	NOUN
ftr-464	707	45	"	"	PUNCT
ftr-464	707	46	)	)	PUNCT
ftr-464	707	47	;	;	PUNCT
ftr-464	707	48	see	see	VERB
ftr-464	707	49	also	also	ADV
ftr-464	707	50	infra	infra	VERB
ftr-464	707	51	notes	note	VERB
ftr-464	707	52	266	266	NUM
ftr-464	707	53	-	-	SYM
ftr-464	707	54	267	267	NUM
ftr-464	707	55	and	and	CCONJ
ftr-464	707	56	accompanying	accompany	VERB
ftr-464	707	57	text	text	NOUN
ftr-464	707	58	.	.	PUNCT
ftr-464	708	1	120	120	NUM
ftr-464	708	2	.	.	PUNCT
ftr-464	709	1	see	see	VERB
ftr-464	709	2	ellis	ellis	PROPN
ftr-464	709	3	&	&	CCONJ
ftr-464	709	4	navin	navin	PROPN
ftr-464	709	5	,	,	PUNCT
ftr-464	709	6	supra	supra	PROPN
ftr-464	709	7	note	note	PROPN
ftr-464	709	8	72	72	NUM
ftr-464	709	9	,	,	PUNCT
ftr-464	709	10	at	at	ADP
ftr-464	709	11	88	88	NUM
ftr-464	709	12	;	;	PUNCT
ftr-464	709	13	see	see	VERB
ftr-464	709	14	also	also	ADV
ftr-464	709	15	bissell	bissell	PROPN
ftr-464	709	16	&	&	CCONJ
ftr-464	709	17	giardina	giardina	PROPN
ftr-464	709	18	,	,	PUNCT
ftr-464	709	19	supra	supra	PROPN
ftr-464	709	20	note	note	PROPN
ftr-464	709	21	72	72	NUM
ftr-464	709	22	,	,	PUNCT
ftr-464	709	23	at	at	ADP
ftr-464	709	24	279	279	NUM
ftr-464	709	25	.	.	PUNCT
ftr-464	710	1	[	[	X
ftr-464	710	2	val	val	X
ftr-464	710	3	.	.	PUNCT
ftr-464	711	1	3:6	3:6	NUM
ftr-464	711	2	u.s	u.s	PROPN
ftr-464	711	3	.	.	PROPN
ftr-464	711	4	income	income	NOUN
ftr-464	711	5	taxation	taxation	NOUN
ftr-464	711	6	of	of	ADP
ftr-464	711	7	cross	cross	ADJ
ftr-464	711	8	-	-	ADJ
ftr-464	711	9	border	border	ADJ
ftr-464	711	10	pensions	pension	NOUN
ftr-464	711	11	individual	individual	NOUN
ftr-464	711	12	,	,	PUNCT
ftr-464	711	13	"	"	PUNCT
ftr-464	711	14	then	then	ADV
ftr-464	711	15	the	the	DET
ftr-464	711	16	tax	tax	NOUN
ftr-464	711	17	might	might	AUX
ftr-464	711	18	be	be	AUX
ftr-464	711	19	imposed	impose	VERB
ftr-464	711	20	as	as	SCONJ
ftr-464	711	21	the	the	DET
ftr-464	711	22	accretions	accretion	NOUN
ftr-464	711	23	are	be	AUX
ftr-464	711	24	earned	earn	VERB
ftr-464	711	25	.	.	PUNCT
ftr-464	712	1	2	2	X
ftr-464	712	2	'	'	PUNCT
ftr-464	712	3	otherwise	otherwise	ADV
ftr-464	712	4	the	the	DET
ftr-464	712	5	tax	tax	NOUN
ftr-464	712	6	would	would	AUX
ftr-464	712	7	be	be	AUX
ftr-464	712	8	imposed	impose	VERB
ftr-464	712	9	by	by	ADP
ftr-464	712	10	withholding	withhold	VERB
ftr-464	712	11	at	at	ADP
ftr-464	712	12	the	the	DET
ftr-464	712	13	time	time	NOUN
ftr-464	712	14	of	of	ADP
ftr-464	712	15	distribution	distribution	NOUN
ftr-464	712	16	.	.	PUNCT
ftr-464	713	1	when	when	SCONJ
ftr-464	713	2	a	a	DET
ftr-464	713	3	distribution	distribution	NOUN
ftr-464	713	4	is	be	AUX
ftr-464	713	5	made	make	VERB
ftr-464	713	6	from	from	ADP
ftr-464	713	7	a	a	DET
ftr-464	713	8	funded	fund	VERB
ftr-464	713	9	but	but	CCONJ
ftr-464	713	10	nonqualified	nonqualified	ADJ
ftr-464	713	11	plan	plan	NOUN
ftr-464	713	12	,	,	PUNCT
ftr-464	713	13	the	the	DET
ftr-464	713	14	income	income	NOUN
ftr-464	713	15	element	element	NOUN
ftr-464	713	16	is	be	AUX
ftr-464	713	17	determined	determine	VERB
ftr-464	713	18	under	under	ADP
ftr-464	713	19	section	section	NOUN
ftr-464	713	20	72	72	NUM
ftr-464	713	21	for	for	ADP
ftr-464	713	22	a	a	DET
ftr-464	713	23	nonresident	nonresident	ADJ
ftr-464	713	24	alien	alien	ADJ
ftr-464	713	25	recipient	recipient	NOUN
ftr-464	713	26	(	(	PUNCT
ftr-464	713	27	as	as	ADP
ftr-464	713	28	for	for	ADP
ftr-464	713	29	a	a	DET
ftr-464	713	30	u.s	u.s	PROPN
ftr-464	713	31	.	.	PROPN
ftr-464	713	32	citizen	citizen	PROPN
ftr-464	713	33	)	)	PUNCT
ftr-464	713	34	.	.	PUNCT
ftr-464	713	35	"	"	PUNCT
ftr-464	714	1	all	all	DET
ftr-464	714	2	contributions	contribution	NOUN
ftr-464	714	3	by	by	ADP
ftr-464	714	4	the	the	DET
ftr-464	714	5	employer	employer	NOUN
ftr-464	714	6	are	be	AUX
ftr-464	714	7	treated	treat	VERB
ftr-464	714	8	as	as	ADP
ftr-464	714	9	investment	investment	NOUN
ftr-464	714	10	in	in	ADP
ftr-464	714	11	the	the	DET
ftr-464	714	12	contract	contract	NOUN
ftr-464	714	13	pursuant	pursuant	NOUN
ftr-464	714	14	to	to	ADP
ftr-464	714	15	section	section	NOUN
ftr-464	714	16	72	72	NUM
ftr-464	714	17	(	(	PUNCT
ftr-464	714	18	f.	f.	PROPN
ftr-464	714	19	'2-	'2-	PROPN
ftr-464	714	20	'	'	PART
ftr-464	714	21	any	any	DET
ftr-464	714	22	amount	amount	NOUN
ftr-464	714	23	of	of	ADP
ftr-464	714	24	the	the	DET
ftr-464	714	25	distribution	distribution	NOUN
ftr-464	714	26	in	in	ADP
ftr-464	714	27	excess	excess	NOUN
ftr-464	714	28	of	of	ADP
ftr-464	714	29	investment	investment	NOUN
ftr-464	714	30	in	in	ADP
ftr-464	714	31	the	the	DET
ftr-464	714	32	contract	contract	NOUN
ftr-464	714	33	would	would	AUX
ftr-464	714	34	apparently	apparently	ADV
ftr-464	714	35	be	be	AUX
ftr-464	714	36	considered	consider	VERB
ftr-464	714	37	to	to	PART
ftr-464	714	38	be	be	AUX
ftr-464	714	39	earnings	earning	NOUN
ftr-464	714	40	and	and	CCONJ
ftr-464	714	41	accretions	accretion	NOUN
ftr-464	714	42	and	and	CCONJ
ftr-464	714	43	would	would	AUX
ftr-464	714	44	be	be	AUX
ftr-464	714	45	classified	classify	VERB
ftr-464	714	46	as	as	ADP
ftr-464	714	47	u.s	u.s	PROPN
ftr-464	714	48	.	.	PROPN
ftr-464	714	49	source	source	NOUN
ftr-464	714	50	noneffectively	noneffectively	ADV
ftr-464	714	51	connected	connect	VERB
ftr-464	714	52	income	income	NOUN
ftr-464	714	53	subject	subject	ADJ
ftr-464	714	54	to	to	ADP
ftr-464	714	55	the	the	DET
ftr-464	714	56	30	30	NUM
ftr-464	714	57	%	%	NOUN
ftr-464	714	58	withholding	withholding	NOUN
ftr-464	714	59	tax	tax	NOUN
ftr-464	714	60	of	of	ADP
ftr-464	714	61	sections	section	NOUN
ftr-464	714	62	871	871	NUM
ftr-464	714	63	and	and	CCONJ
ftr-464	714	64	1441	1441	NUM
ftr-464	714	65	.	.	PUNCT
ftr-464	715	1	these	these	DET
ftr-464	715	2	results	result	NOUN
ftr-464	715	3	are	be	AUX
ftr-464	715	4	depicted	depict	VERB
ftr-464	715	5	in	in	ADP
ftr-464	715	6	table	table	NOUN
ftr-464	715	7	1	1	NUM
ftr-464	715	8	,	,	PUNCT
ftr-464	715	9	page	page	NOUN
ftr-464	715	10	358	358	NUM
ftr-464	715	11	;	;	PUNCT
ftr-464	715	12	row	row	NOUN
ftr-464	715	13	3	3	NUM
ftr-464	715	14	deals	deal	NOUN
ftr-464	715	15	with	with	ADP
ftr-464	715	16	a	a	DET
ftr-464	715	17	nonqualified	nonqualified	ADJ
ftr-464	715	18	u.s	u.s	PROPN
ftr-464	715	19	.	.	PROPN
ftr-464	715	20	plan	plan	NOUN
ftr-464	715	21	,	,	PUNCT
ftr-464	715	22	and	and	CCONJ
ftr-464	715	23	row	row	VERB
ftr-464	715	24	4	4	NUM
ftr-464	715	25	deals	deal	NOUN
ftr-464	715	26	with	with	ADP
ftr-464	715	27	a	a	DET
ftr-464	715	28	foreign	foreign	ADJ
ftr-464	715	29	plan	plan	NOUN
ftr-464	715	30	.	.	PUNCT
ftr-464	716	1	4	4	X
ftr-464	716	2	.	.	X
ftr-464	716	3	employee	employee	NOUN
ftr-464	716	4	contributions	contribution	NOUN
ftr-464	716	5	to	to	ADP
ftr-464	716	6	retirement	retirement	NOUN
ftr-464	716	7	arrangements.-when	arrangements.-when	ADV
ftr-464	716	8	a	a	DET
ftr-464	716	9	nonresident	nonresident	ADJ
ftr-464	716	10	alien	alien	NOUN
ftr-464	716	11	performs	perform	VERB
ftr-464	716	12	services	service	NOUN
ftr-464	716	13	in	in	ADP
ftr-464	716	14	the	the	DET
ftr-464	716	15	u.s	u.s	PROPN
ftr-464	716	16	.	.	PROPN
ftr-464	716	17	,	,	PUNCT
ftr-464	716	18	the	the	DET
ftr-464	716	19	portion	portion	NOUN
ftr-464	716	20	of	of	ADP
ftr-464	716	21	his	his	PRON
ftr-464	716	22	compensation	compensation	NOUN
ftr-464	716	23	that	that	SCONJ
ftr-464	716	24	he	he	PRON
ftr-464	716	25	elects	elect	VERB
ftr-464	716	26	to	to	PART
ftr-464	716	27	defer	defer	VERB
ftr-464	716	28	in	in	ADP
ftr-464	716	29	a	a	DET
ftr-464	716	30	401(k	401(k	NOUN
ftr-464	716	31	)	)	PUNCT
ftr-464	716	32	plan	plan	NOUN
ftr-464	716	33	is	be	AUX
ftr-464	716	34	not	not	PART
ftr-464	716	35	currently	currently	ADV
ftr-464	716	36	taxable	taxable	ADJ
ftr-464	716	37	to	to	ADP
ftr-464	716	38	him	he	PRON
ftr-464	716	39	.	.	PUNCT
ftr-464	716	40	"	"	PUNCT
ftr-464	717	1	similarly	similarly	ADV
ftr-464	717	2	,	,	PUNCT
ftr-464	717	3	an	an	DET
ftr-464	717	4	amount	amount	NOUN
ftr-464	717	5	contributed	contribute	VERB
ftr-464	717	6	by	by	ADP
ftr-464	717	7	him	he	PRON
ftr-464	717	8	to	to	ADP
ftr-464	717	9	an	an	DET
ftr-464	717	10	ira	ira	PROPN
ftr-464	717	11	account	account	NOUN
ftr-464	717	12	"	"	PUNCT
ftr-464	717	13	is	be	AUX
ftr-464	717	14	eligible	eligible	ADJ
ftr-464	717	15	to	to	PART
ftr-464	717	16	be	be	AUX
ftr-464	717	17	deducted	deduct	VERB
ftr-464	717	18	in	in	ADP
ftr-464	717	19	computing	compute	VERB
ftr-464	717	20	his	his	PRON
ftr-464	717	21	effectively	effectively	ADV
ftr-464	717	22	connected	connected	ADJ
ftr-464	717	23	income	income	NOUN
ftr-464	717	24	(	(	PUNCT
ftr-464	717	25	e.g.	e.g.	ADV
ftr-464	717	26	,	,	PUNCT
ftr-464	717	27	121	121	NUM
ftr-464	717	28	.	.	PUNCT
ftr-464	718	1	tax	tax	NOUN
ftr-464	718	2	is	be	AUX
ftr-464	718	3	imposed	impose	VERB
ftr-464	718	4	under	under	ADP
ftr-464	718	5	§	§	PROPN
ftr-464	718	6	871(a	871(a	NUM
ftr-464	718	7	)	)	PUNCT
ftr-464	718	8	on	on	ADP
ftr-464	718	9	an	an	DET
ftr-464	718	10	"	"	PUNCT
ftr-464	718	11	amount	amount	NOUN
ftr-464	718	12	received	receive	VERB
ftr-464	718	13	.	.	PUNCT
ftr-464	718	14	"	"	PUNCT
ftr-464	719	1	irc	irc	PROPN
ftr-464	719	2	§	§	PROPN
ftr-464	719	3	871(a	871(a	PROPN
ftr-464	719	4	)	)	PUNCT
ftr-464	719	5	;	;	PUNCT
ftr-464	720	1	cf	cf	X
ftr-464	720	2	.	.	PUNCT
ftr-464	720	3	central	central	PROPN
ftr-464	720	4	de	de	X
ftr-464	720	5	gas	gas	X
ftr-464	720	6	de	de	PROPN
ftr-464	720	7	chihuahua	chihuahua	PROPN
ftr-464	720	8	s.a	s.a	PROPN
ftr-464	720	9	.	.	PROPN
ftr-464	721	1	v.	v.	PROPN
ftr-464	721	2	commissioner	commissioner	PROPN
ftr-464	721	3	,	,	PUNCT
ftr-464	721	4	102	102	NUM
ftr-464	721	5	t.c	t.c	PROPN
ftr-464	721	6	.	.	PROPN
ftr-464	722	1	515	515	NUM
ftr-464	722	2	(	(	PUNCT
ftr-464	722	3	1994	1994	NUM
ftr-464	722	4	)	)	PUNCT
ftr-464	722	5	(	(	PUNCT
ftr-464	722	6	discussing	discuss	VERB
ftr-464	722	7	§	§	PROPN
ftr-464	722	8	482	482	NUM
ftr-464	722	9	allocation	allocation	NOUN
ftr-464	722	10	)	)	PUNCT
ftr-464	722	11	.	.	PUNCT
ftr-464	723	1	122	122	X
ftr-464	723	2	.	.	PUNCT
ftr-464	724	1	see	see	VERB
ftr-464	724	2	irc	irc	PROPN
ftr-464	724	3	§	§	PROPN
ftr-464	724	4	402(b)(2	402(b)(2	PROPN
ftr-464	724	5	)	)	PUNCT
ftr-464	724	6	.	.	PUNCT
ftr-464	725	1	123	123	NUM
ftr-464	725	2	.	.	PUNCT
ftr-464	726	1	contributions	contribution	NOUN
ftr-464	726	2	made	make	VERB
ftr-464	726	3	in	in	ADP
ftr-464	726	4	respect	respect	NOUN
ftr-464	726	5	of	of	ADP
ftr-464	726	6	services	service	NOUN
ftr-464	726	7	performed	perform	VERB
ftr-464	726	8	in	in	ADP
ftr-464	726	9	the	the	DET
ftr-464	726	10	u.s	u.s	PROPN
ftr-464	726	11	.	.	PROPN
ftr-464	726	12	or	or	CCONJ
ftr-464	726	13	as	as	ADP
ftr-464	726	14	a	a	DET
ftr-464	726	15	resident	resident	ADJ
ftr-464	726	16	alien	alien	NOUN
ftr-464	726	17	would	would	AUX
ftr-464	726	18	already	already	ADV
ftr-464	726	19	have	have	AUX
ftr-464	726	20	been	be	AUX
ftr-464	726	21	taxable	taxable	ADJ
ftr-464	726	22	to	to	ADP
ftr-464	726	23	the	the	DET
ftr-464	726	24	employee	employee	NOUN
ftr-464	726	25	.	.	PUNCT
ftr-464	727	1	see	see	VERB
ftr-464	727	2	irc	irc	PROPN
ftr-464	727	3	§	§	PROPN
ftr-464	727	4	402(b)(1	402(b)(1	NUM
ftr-464	727	5	)	)	PUNCT
ftr-464	727	6	.	.	PUNCT
ftr-464	728	1	contributions	contribution	NOUN
ftr-464	728	2	made	make	VERB
ftr-464	728	3	in	in	ADP
ftr-464	728	4	respect	respect	NOUN
ftr-464	728	5	of	of	ADP
ftr-464	728	6	services	service	NOUN
ftr-464	728	7	performed	perform	VERB
ftr-464	728	8	outside	outside	ADP
ftr-464	728	9	the	the	DET
ftr-464	728	10	u.s	u.s	PROPN
ftr-464	728	11	.	.	PROPN
ftr-464	728	12	as	as	ADP
ftr-464	728	13	a	a	DET
ftr-464	728	14	nonresident	nonresident	ADJ
ftr-464	728	15	alien	alien	NOUN
ftr-464	728	16	would	would	AUX
ftr-464	728	17	not	not	PART
ftr-464	728	18	have	have	AUX
ftr-464	728	19	been	be	AUX
ftr-464	728	20	taxable	taxable	ADJ
ftr-464	728	21	even	even	ADV
ftr-464	728	22	if	if	SCONJ
ftr-464	728	23	paid	pay	VERB
ftr-464	728	24	directly	directly	ADV
ftr-464	728	25	to	to	ADP
ftr-464	728	26	the	the	DET
ftr-464	728	27	nonresident	nonresident	ADJ
ftr-464	728	28	alien	alien	NOUN
ftr-464	728	29	.	.	PUNCT
ftr-464	729	1	see	see	VERB
ftr-464	729	2	irc	irc	PROPN
ftr-464	729	3	§	§	PROPN
ftr-464	729	4	72(f0	72(f0	PROPN
ftr-464	729	5	;	;	PUNCT
ftr-464	729	6	ellis	ellis	PROPN
ftr-464	729	7	&	&	CCONJ
ftr-464	729	8	navin	navin	PROPN
ftr-464	729	9	.	.	PUNCT
ftr-464	730	1	supra	supra	PROPN
ftr-464	730	2	note	note	PROPN
ftr-464	730	3	72	72	NUM
ftr-464	730	4	,	,	PUNCT
ftr-464	730	5	at	at	ADP
ftr-464	730	6	88	88	NUM
ftr-464	730	7	.	.	PUNCT
ftr-464	731	1	in	in	ADP
ftr-464	731	2	the	the	DET
ftr-464	731	3	case	case	NOUN
ftr-464	731	4	of	of	ADP
ftr-464	731	5	a	a	DET
ftr-464	731	6	highly	highly	ADV
ftr-464	731	7	compensated	compensate	VERB
ftr-464	731	8	employee	employee	NOUN
ftr-464	731	9	in	in	ADP
ftr-464	731	10	a	a	DET
ftr-464	731	11	plan	plan	NOUN
ftr-464	731	12	not	not	PART
ftr-464	731	13	satisfying	satisfy	VERB
ftr-464	731	14	the	the	DET
ftr-464	731	15	nondiscrimination	nondiscrimination	NOUN
ftr-464	731	16	requirements	requirement	NOUN
ftr-464	731	17	,	,	PUNCT
ftr-464	731	18	the	the	DET
ftr-464	731	19	investment	investment	NOUN
ftr-464	731	20	in	in	ADP
ftr-464	731	21	the	the	DET
ftr-464	731	22	contract	contract	NOUN
ftr-464	731	23	would	would	AUX
ftr-464	731	24	presumably	presumably	ADV
ftr-464	731	25	also	also	ADV
ftr-464	731	26	include	include	VERB
ftr-464	731	27	the	the	DET
ftr-464	731	28	accrued	accrue	VERB
ftr-464	731	29	benefits	benefit	NOUN
ftr-464	731	30	prior	prior	ADV
ftr-464	731	31	to	to	ADP
ftr-464	731	32	the	the	DET
ftr-464	731	33	distribution	distribution	NOUN
ftr-464	731	34	.	.	PUNCT
ftr-464	732	1	see	see	VERB
ftr-464	732	2	infra	infra	NOUN
ftr-464	732	3	notes	note	VERB
ftr-464	732	4	322	322	NUM
ftr-464	732	5	-	-	SYM
ftr-464	732	6	329	329	NUM
ftr-464	732	7	and	and	CCONJ
ftr-464	732	8	accompanying	accompany	VERB
ftr-464	732	9	text	text	NOUN
ftr-464	732	10	.	.	PUNCT
ftr-464	733	1	124	124	NUM
ftr-464	733	2	.	.	PUNCT
ftr-464	734	1	see	see	VERB
ftr-464	734	2	irc	irc	PROPN
ftr-464	734	3	§	§	PROPN
ftr-464	734	4	402(e)(3	402(e)(3	PROPN
ftr-464	734	5	)	)	PUNCT
ftr-464	734	6	(	(	PUNCT
ftr-464	734	7	providing	provide	VERB
ftr-464	734	8	that	that	SCONJ
ftr-464	734	9	"	"	PUNCT
ftr-464	734	10	contributions	contribution	NOUN
ftr-464	734	11	made	make	VERB
ftr-464	734	12	by	by	ADP
ftr-464	734	13	an	an	DET
ftr-464	734	14	employer	employer	NOUN
ftr-464	734	15	on	on	ADP
ftr-464	734	16	behalf	behalf	NOUN
ftr-464	734	17	of	of	ADP
ftr-464	734	18	an	an	DET
ftr-464	734	19	employee	employee	NOUN
ftr-464	734	20	to	to	ADP
ftr-464	734	21	a	a	DET
ftr-464	734	22	...	...	PUNCT
ftr-464	734	23	qualified	qualified	ADJ
ftr-464	734	24	cash	cash	NOUN
ftr-464	734	25	or	or	CCONJ
ftr-464	734	26	deferred	defer	VERB
ftr-464	734	27	arrangement	arrangement	NOUN
ftr-464	734	28	"	"	PUNCT
ftr-464	734	29	are	be	AUX
ftr-464	734	30	not	not	PART
ftr-464	734	31	treated	treat	VERB
ftr-464	734	32	as	as	SCONJ
ftr-464	734	33	made	make	VERB
ftr-464	734	34	available	available	ADJ
ftr-464	734	35	to	to	ADP
ftr-464	734	36	the	the	DET
ftr-464	734	37	employee	employee	NOUN
ftr-464	734	38	even	even	ADV
ftr-464	734	39	though	though	SCONJ
ftr-464	734	40	the	the	DET
ftr-464	734	41	employee	employee	NOUN
ftr-464	734	42	has	have	VERB
ftr-464	734	43	an	an	DET
ftr-464	734	44	election	election	NOUN
ftr-464	734	45	to	to	PART
ftr-464	734	46	receive	receive	VERB
ftr-464	734	47	the	the	DET
ftr-464	734	48	amounts	amount	NOUN
ftr-464	734	49	in	in	ADP
ftr-464	734	50	cash	cash	NOUN
ftr-464	734	51	)	)	PUNCT
ftr-464	734	52	;	;	PUNCT
ftr-464	734	53	bittker	bittker	NOUN
ftr-464	734	54	&	&	CCONJ
ftr-464	734	55	lokken	lokken	PROPN
ftr-464	734	56	,	,	PUNCT
ftr-464	734	57	supra	supra	PROPN
ftr-464	734	58	note	note	PROPN
ftr-464	734	59	7	7	NUM
ftr-464	734	60	,	,	PUNCT
ftr-464	734	61	1	1	NUM
ftr-464	734	62	61.8.1	61.8.1	NUM
ftr-464	734	63	.	.	PUNCT
ftr-464	735	1	125	125	NUM
ftr-464	735	2	.	.	PUNCT
ftr-464	735	3	section	section	NOUN
ftr-464	735	4	219(a	219(a	PROPN
ftr-464	735	5	)	)	PUNCT
ftr-464	735	6	allows	allow	VERB
ftr-464	735	7	any	any	DET
ftr-464	735	8	individual	individual	ADJ
ftr-464	735	9	a	a	DET
ftr-464	735	10	deduction	deduction	NOUN
ftr-464	735	11	of	of	ADP
ftr-464	735	12	up	up	ADP
ftr-464	735	13	to	to	PART
ftr-464	735	14	$	$	SYM
ftr-464	735	15	2,000	2,000	NUM
ftr-464	735	16	for	for	ADP
ftr-464	735	17	the	the	DET
ftr-464	735	18	amount	amount	NOUN
ftr-464	735	19	of	of	ADP
ftr-464	735	20	his	his	PRON
ftr-464	735	21	"	"	PUNCT
ftr-464	735	22	qualified	qualified	ADJ
ftr-464	735	23	retirement	retirement	NOUN
ftr-464	735	24	contributions	contribution	NOUN
ftr-464	735	25	.	.	PUNCT
ftr-464	735	26	"	"	PUNCT
ftr-464	735	27	which	which	PRON
ftr-464	735	28	include	include	VERB
ftr-464	735	29	cash	cash	NOUN
ftr-464	735	30	payments	payment	NOUN
ftr-464	735	31	to	to	ADP
ftr-464	735	32	an	an	DET
ftr-464	735	33	individual	individual	ADJ
ftr-464	735	34	retirement	retirement	NOUN
ftr-464	735	35	account	account	NOUN
ftr-464	735	36	.	.	PUNCT
ftr-464	736	1	see	see	VERB
ftr-464	736	2	irc	irc	PROPN
ftr-464	736	3	§	§	PROPN
ftr-464	736	4	219(a	219(a	PROPN
ftr-464	736	5	)	)	PUNCT
ftr-464	736	6	,	,	PUNCT
ftr-464	736	7	(	(	PUNCT
ftr-464	736	8	e	e	NOUN
ftr-464	736	9	)	)	PUNCT
ftr-464	736	10	.	.	PUNCT
ftr-464	737	1	under	under	ADP
ftr-464	737	2	§	§	PROPN
ftr-464	737	3	873	873	NUM
ftr-464	737	4	,	,	PUNCT
ftr-464	737	5	a	a	DET
ftr-464	737	6	nonresident	nonresident	ADJ
ftr-464	737	7	alien	alien	NOUN
ftr-464	737	8	is	be	AUX
ftr-464	737	9	allowed	allow	VERB
ftr-464	737	10	deductions	deduction	NOUN
ftr-464	737	11	for	for	ADP
ftr-464	737	12	purposes	purpose	NOUN
ftr-464	737	13	of	of	ADP
ftr-464	737	14	§	§	PROPN
ftr-464	737	15	871(b	871(b	PROPN
ftr-464	737	16	)	)	PUNCT
ftr-464	737	17	to	to	ADP
ftr-464	737	18	the	the	DET
ftr-464	737	19	extent	extent	NOUN
ftr-464	737	20	that	that	SCONJ
ftr-464	737	21	such	such	ADJ
ftr-464	737	22	deductions	deduction	NOUN
ftr-464	737	23	are	be	AUX
ftr-464	737	24	connected	connect	VERB
ftr-464	737	25	with	with	ADP
ftr-464	737	26	effectively	effectively	ADV
ftr-464	737	27	connected	connect	VERB
ftr-464	737	28	income	income	NOUN
ftr-464	737	29	.	.	PUNCT
ftr-464	738	1	see	see	VERB
ftr-464	738	2	irc	irc	PROPN
ftr-464	738	3	§	§	PROPN
ftr-464	738	4	873(a	873(a	PROPN
ftr-464	738	5	)	)	PUNCT
ftr-464	738	6	.	.	PUNCT
ftr-464	739	1	it	it	PRON
ftr-464	739	2	has	have	AUX
ftr-464	739	3	been	be	AUX
ftr-464	739	4	suggested	suggest	VERB
ftr-464	739	5	that	that	SCONJ
ftr-464	739	6	an	an	DET
ftr-464	739	7	ira	ira	PROPN
ftr-464	739	8	might	might	AUX
ftr-464	739	9	be	be	AUX
ftr-464	739	10	an	an	DET
ftr-464	739	11	attractive	attractive	ADJ
ftr-464	739	12	investment	investment	NOUN
ftr-464	739	13	for	for	ADP
ftr-464	739	14	u.k	u.k	PROPN
ftr-464	739	15	.	.	PROPN
ftr-464	739	16	employees	employee	NOUN
ftr-464	739	17	working	work	VERB
ftr-464	739	18	temporarily	temporarily	ADV
ftr-464	739	19	in	in	ADP
ftr-464	739	20	the	the	DET
ftr-464	739	21	u.s	u.s	PROPN
ftr-464	739	22	.	.	PROPN
ftr-464	739	23	see	see	VERB
ftr-464	739	24	artemis	artemis	PROPN
ftr-464	739	25	velahos	velahos	PROPN
ftr-464	739	26	koch	koch	PROPN
ftr-464	739	27	,	,	PUNCT
ftr-464	739	28	ira	ira	PROPN
ftr-464	739	29	contributions	contribution	NOUN
ftr-464	739	30	by	by	ADP
ftr-464	739	31	foreign	foreign	ADJ
ftr-464	739	32	nationals	national	NOUN
ftr-464	739	33	:	:	PUNCT
ftr-464	739	34	long	long	ADJ
ftr-464	739	35	-	-	PUNCT
ftr-464	739	36	term	term	NOUN
ftr-464	739	37	investments	investment	NOUN
ftr-464	739	38	with	with	ADP
ftr-464	739	39	shortterm	shortterm	PROPN
ftr-464	739	40	returns	return	NOUN
ftr-464	739	41	,	,	PUNCT
ftr-464	739	42	25	25	NUM
ftr-464	739	43	tax	tax	NOUN
ftr-464	739	44	adviser	adviser	NOUN
ftr-464	739	45	141	141	NUM
ftr-464	739	46	,	,	PUNCT
ftr-464	739	47	142	142	NUM
ftr-464	739	48	(	(	PUNCT
ftr-464	739	49	1994	1994	NUM
ftr-464	739	50	)	)	PUNCT
ftr-464	740	1	[	[	X
ftr-464	740	2	hereinafter	hereinafter	NOUN
ftr-464	740	3	koch	koch	PROPN
ftr-464	740	4	]	]	X
ftr-464	740	5	;	;	PUNCT
ftr-464	740	6	see	see	VERB
ftr-464	740	7	also	also	ADV
ftr-464	740	8	bissell	bissell	ADJ
ftr-464	740	9	.	.	PUNCT
ftr-464	741	1	supra	supra	PROPN
ftr-464	741	2	note	note	PROPN
ftr-464	741	3	98	98	NUM
ftr-464	741	4	,	,	PUNCT
ftr-464	741	5	at	at	ADP
ftr-464	741	6	77	77	NUM
ftr-464	741	7	(	(	PUNCT
ftr-464	741	8	noting	note	VERB
ftr-464	741	9	that	that	SCONJ
ftr-464	741	10	aliens	alien	NOUN
ftr-464	741	11	"	"	PUNCT
ftr-464	741	12	on	on	ADP
ftr-464	741	13	temporary	temporary	ADJ
ftr-464	741	14	u.s	u.s	PROPN
ftr-464	741	15	.	.	PROPN
ftr-464	741	16	assignments	assignment	NOUN
ftr-464	741	17	[	[	X
ftr-464	741	18	if	if	SCONJ
ftr-464	741	19	]	]	PUNCT
ftr-464	741	20	excluded	exclude	VERB
ftr-464	741	21	from	from	ADP
ftr-464	741	22	u.s	u.s	PROPN
ftr-464	741	23	.	.	PROPN
ftr-464	741	24	retirement	retirement	NOUN
ftr-464	741	25	plans	plan	NOUN
ftr-464	741	26	,	,	PUNCT
ftr-464	741	27	..	..	PUNCT
ftr-464	741	28	.	.	PUNCT
ftr-464	742	1	may	may	AUX
ftr-464	742	2	often	often	ADV
ftr-464	742	3	make	make	VERB
ftr-464	742	4	fully	fully	ADV
ftr-464	742	5	tax	tax	NOUN
ftr-464	742	6	-	-	PUNCT
ftr-464	742	7	deductible	deductible	ADJ
ftr-464	742	8	ira	ira	PROPN
ftr-464	742	9	contributions	contribution	NOUN
ftr-464	742	10	even	even	ADV
ftr-464	742	11	if	if	SCONJ
ftr-464	742	12	their	their	PRON
ftr-464	742	13	income	income	NOUN
ftr-464	742	14	exceeds	exceed	VERB
ftr-464	742	15	the	the	DET
ftr-464	742	16	limits	limit	NOUN
ftr-464	742	17	prescribed	prescribe	VERB
ftr-464	742	18	in	in	ADP
ftr-464	742	19	§	§	PROPN
ftr-464	742	20	219	219	NUM
ftr-464	742	21	"	"	PUNCT
ftr-464	742	22	)	)	PUNCT
ftr-464	742	23	.	.	PUNCT
ftr-464	743	1	19961	19961	NUM
ftr-464	743	2	florida	florida	PROPN
ftr-464	743	3	tax	tax	NOUN
ftr-464	743	4	review	review	NOUN
ftr-464	743	5	from	from	ADP
ftr-464	743	6	services	service	NOUN
ftr-464	743	7	performed	perform	VERB
ftr-464	743	8	in	in	ADP
ftr-464	743	9	the	the	DET
ftr-464	743	10	u.s	u.s	PROPN
ftr-464	743	11	.	.	PROPN
ftr-464	743	12	)	)	PUNCT
ftr-464	743	13	.	.	PUNCT
ftr-464	744	1	however	however	ADV
ftr-464	744	2	,	,	PUNCT
ftr-464	744	3	the	the	DET
ftr-464	744	4	portion	portion	NOUN
ftr-464	744	5	of	of	ADP
ftr-464	744	6	a	a	DET
ftr-464	744	7	nonresident	nonresident	ADJ
ftr-464	744	8	alien	alien	NOUN
ftr-464	744	9	's	's	PART
ftr-464	744	10	compensation	compensation	NOUN
ftr-464	744	11	contributed	contribute	VERB
ftr-464	744	12	by	by	ADP
ftr-464	744	13	him	he	PRON
ftr-464	744	14	(	(	PUNCT
ftr-464	744	15	or	or	CCONJ
ftr-464	744	16	by	by	ADP
ftr-464	744	17	the	the	DET
ftr-464	744	18	employer	employer	NOUN
ftr-464	744	19	on	on	ADP
ftr-464	744	20	his	his	PRON
ftr-464	744	21	behalf	behalf	NOUN
ftr-464	744	22	)	)	PUNCT
ftr-464	744	23	to	to	ADP
ftr-464	744	24	a	a	DET
ftr-464	744	25	foreign	foreign	ADJ
ftr-464	744	26	retirement	retirement	NOUN
ftr-464	744	27	arrangement	arrangement	NOUN
ftr-464	744	28	is	be	AUX
ftr-464	744	29	taxed	tax	VERB
ftr-464	744	30	by	by	ADP
ftr-464	744	31	the	the	DET
ftr-464	744	32	u.s	u.s	PROPN
ftr-464	744	33	.	.	PROPN
ftr-464	745	1	as	as	ADP
ftr-464	745	2	current	current	ADJ
ftr-464	745	3	compensation	compensation	NOUN
ftr-464	745	4	(	(	PUNCT
ftr-464	745	5	whether	whether	SCONJ
ftr-464	745	6	or	or	CCONJ
ftr-464	745	7	not	not	PART
ftr-464	745	8	the	the	DET
ftr-464	745	9	foreign	foreign	ADJ
ftr-464	745	10	retirement	retirement	NOUN
ftr-464	745	11	arrangement	arrangement	NOUN
ftr-464	745	12	is	be	AUX
ftr-464	745	13	qualified	qualified	ADJ
ftr-464	745	14	in	in	ADP
ftr-464	745	15	the	the	DET
ftr-464	745	16	home	home	NOUN
ftr-464	745	17	country	country	NOUN
ftr-464	745	18	or	or	CCONJ
ftr-464	745	19	is	be	AUX
ftr-464	745	20	an	an	DET
ftr-464	745	21	employer	employer	NOUN
ftr-464	745	22	-	-	PUNCT
ftr-464	745	23	based	base	VERB
ftr-464	745	24	or	or	CCONJ
ftr-464	745	25	personal	personal	ADJ
ftr-464	745	26	retirement	retirement	NOUN
ftr-464	745	27	arrangement	arrangement	NOUN
ftr-464	745	28	)	)	PUNCT
ftr-464	745	29	.	.	PUNCT
ftr-464	745	30	'	'	PUNCT
ftr-464	746	1	26	26	NUM
ftr-464	746	2	thus	thus	ADV
ftr-464	746	3	,	,	PUNCT
ftr-464	746	4	the	the	DET
ftr-464	746	5	result	result	NOUN
ftr-464	746	6	is	be	AUX
ftr-464	746	7	the	the	DET
ftr-464	746	8	same	same	ADJ
ftr-464	746	9	as	as	SCONJ
ftr-464	746	10	if	if	SCONJ
ftr-464	746	11	the	the	DET
ftr-464	746	12	employer	employer	NOUN
ftr-464	746	13	makes	make	VERB
ftr-464	746	14	a	a	DET
ftr-464	746	15	contribution	contribution	NOUN
ftr-464	746	16	to	to	ADP
ftr-464	746	17	a	a	DET
ftr-464	746	18	funded	fund	VERB
ftr-464	746	19	foreign	foreign	ADJ
ftr-464	746	20	retirement	retirement	NOUN
ftr-464	746	21	plan	plan	NOUN
ftr-464	746	22	(	(	PUNCT
ftr-464	746	23	as	as	ADP
ftr-464	746	24	in	in	ADP
ftr-464	746	25	row	row	NOUN
ftr-464	746	26	4	4	NUM
ftr-464	746	27	of	of	ADP
ftr-464	746	28	table	table	NOUN
ftr-464	746	29	1	1	NUM
ftr-464	746	30	,	,	PUNCT
ftr-464	746	31	page	page	NOUN
ftr-464	746	32	358	358	NUM
ftr-464	746	33	)	)	PUNCT
ftr-464	746	34	.	.	PUNCT
ftr-464	747	1	5	5	X
ftr-464	747	2	.	.	NUM
ftr-464	747	3	period	period	NOUN
ftr-464	747	4	of	of	ADP
ftr-464	747	5	u.s	u.s	PROPN
ftr-464	747	6	.	.	PROPN
ftr-464	747	7	residence	residence	NOUN
ftr-464	747	8	and	and	CCONJ
ftr-464	747	9	exit	exit	NOUN
ftr-464	747	10	tax	tax	NOUN
ftr-464	747	11	proposals.-a	proposals.-a	PROPN
ftr-464	747	12	foreign	foreign	ADJ
ftr-464	747	13	national	national	ADJ
ftr-464	747	14	working	work	VERB
ftr-464	747	15	in	in	ADP
ftr-464	747	16	the	the	DET
ftr-464	747	17	u.s	u.s	PROPN
ftr-464	747	18	.	.	PROPN
ftr-464	747	19	for	for	ADP
ftr-464	747	20	an	an	DET
ftr-464	747	21	extended	extended	ADJ
ftr-464	747	22	period	period	NOUN
ftr-464	747	23	will	will	AUX
ftr-464	747	24	often	often	ADV
ftr-464	747	25	be	be	AUX
ftr-464	747	26	classified	classify	VERB
ftr-464	747	27	as	as	ADP
ftr-464	747	28	a	a	DET
ftr-464	747	29	resident	resident	ADJ
ftr-464	747	30	alien	alien	NOUN
ftr-464	747	31	for	for	ADP
ftr-464	747	32	u.s	u.s	PROPN
ftr-464	747	33	.	.	PROPN
ftr-464	747	34	tax	tax	NOUN
ftr-464	747	35	purposes	purpose	NOUN
ftr-464	747	36	.	.	PUNCT
ftr-464	748	1	the	the	DET
ftr-464	748	2	fact	fact	NOUN
ftr-464	748	3	of	of	ADP
ftr-464	748	4	u.s	u.s	PROPN
ftr-464	748	5	.	.	PROPN
ftr-464	748	6	residence	residence	NOUN
ftr-464	748	7	may	may	AUX
ftr-464	748	8	have	have	VERB
ftr-464	748	9	little	little	ADJ
ftr-464	748	10	impact	impact	NOUN
ftr-464	748	11	on	on	ADP
ftr-464	748	12	the	the	DET
ftr-464	748	13	treatment	treatment	NOUN
ftr-464	748	14	of	of	ADP
ftr-464	748	15	his	his	PRON
ftr-464	748	16	participation	participation	NOUN
ftr-464	748	17	in	in	ADP
ftr-464	748	18	a	a	DET
ftr-464	748	19	u.s	u.s	PROPN
ftr-464	748	20	.	.	PROPN
ftr-464	748	21	qualified'27	qualified'27	PROPN
ftr-464	748	22	plan	plan	NOUN
ftr-464	748	23	,	,	PUNCT
ftr-464	748	24	however	however	ADV
ftr-464	748	25	.	.	PUNCT
ftr-464	749	1	no	no	DET
ftr-464	749	2	tax	tax	NOUN
ftr-464	749	3	will	will	AUX
ftr-464	749	4	be	be	AUX
ftr-464	749	5	imposed	impose	VERB
ftr-464	749	6	on	on	ADP
ftr-464	749	7	the	the	DET
ftr-464	749	8	employee	employee	NOUN
ftr-464	749	9	with	with	ADP
ftr-464	749	10	respect	respect	NOUN
ftr-464	749	11	to	to	ADP
ftr-464	749	12	such	such	ADJ
ftr-464	749	13	participation	participation	NOUN
ftr-464	749	14	prior	prior	ADV
ftr-464	749	15	to	to	ADP
ftr-464	749	16	distributions	distribution	NOUN
ftr-464	749	17	being	be	AUX
ftr-464	749	18	made	make	VERB
ftr-464	749	19	to	to	ADP
ftr-464	749	20	him	he	PRON
ftr-464	749	21	.	.	PUNCT
ftr-464	750	1	the	the	DET
ftr-464	750	2	entire	entire	ADJ
ftr-464	750	3	amount	amount	NOUN
ftr-464	750	4	of	of	ADP
ftr-464	750	5	the	the	DET
ftr-464	750	6	distributions	distribution	NOUN
ftr-464	750	7	from	from	ADP
ftr-464	750	8	the	the	DET
ftr-464	750	9	plan	plan	NOUN
ftr-464	750	10	(	(	PUNCT
ftr-464	750	11	assuming	assume	VERB
ftr-464	750	12	that	that	SCONJ
ftr-464	750	13	the	the	DET
ftr-464	750	14	u.s	u.s	PROPN
ftr-464	750	15	.	.	PROPN
ftr-464	750	16	was	be	AUX
ftr-464	750	17	the	the	DET
ftr-464	750	18	place	place	NOUN
ftr-464	750	19	of	of	ADP
ftr-464	750	20	employment	employment	NOUN
ftr-464	750	21	)	)	PUNCT
ftr-464	750	22	would	would	AUX
ftr-464	750	23	be	be	AUX
ftr-464	750	24	taxable	taxable	ADJ
ftr-464	750	25	by	by	ADP
ftr-464	750	26	the	the	DET
ftr-464	750	27	u.s	u.s	PROPN
ftr-464	750	28	.	.	PROPN
ftr-464	750	29	either	either	CCONJ
ftr-464	750	30	on	on	ADP
ftr-464	750	31	a	a	DET
ftr-464	750	32	source	source	NOUN
ftr-464	750	33	basis	basis	NOUN
ftr-464	750	34	(	(	PUNCT
ftr-464	750	35	if	if	SCONJ
ftr-464	750	36	the	the	DET
ftr-464	750	37	individual	individual	NOUN
ftr-464	750	38	has	have	AUX
ftr-464	750	39	returned	return	VERB
ftr-464	750	40	to	to	ADP
ftr-464	750	41	his	his	PRON
ftr-464	750	42	home	home	NOUN
ftr-464	750	43	country	country	NOUN
ftr-464	750	44	)	)	PUNCT
ftr-464	750	45	or	or	CCONJ
ftr-464	750	46	on	on	ADP
ftr-464	750	47	a	a	DET
ftr-464	750	48	residence	residence	NOUN
ftr-464	750	49	basis	basis	NOUN
ftr-464	750	50	if	if	SCONJ
ftr-464	750	51	he	he	PRON
ftr-464	750	52	has	have	VERB
ftr-464	750	53	not	not	PART
ftr-464	750	54	.	.	PUNCT
ftr-464	751	1	see	see	VERB
ftr-464	751	2	table	table	NOUN
ftr-464	751	3	1	1	NUM
ftr-464	751	4	,	,	PUNCT
ftr-464	751	5	row	row	NOUN
ftr-464	751	6	2	2	NUM
ftr-464	751	7	,	,	PUNCT
ftr-464	751	8	page	page	NOUN
ftr-464	751	9	358	358	NUM
ftr-464	751	10	.	.	PUNCT
ftr-464	752	1	u.s	u.s	PROPN
ftr-464	752	2	.	.	PROPN
ftr-464	752	3	resident	resident	PROPN
ftr-464	752	4	status	status	NOUN
ftr-464	752	5	may	may	AUX
ftr-464	752	6	have	have	VERB
ftr-464	752	7	greater	great	ADJ
ftr-464	752	8	significance	significance	NOUN
ftr-464	752	9	for	for	ADP
ftr-464	752	10	a	a	DET
ftr-464	752	11	foreign	foreign	ADJ
ftr-464	752	12	national	national	ADJ
ftr-464	752	13	working	work	VERB
ftr-464	752	14	in	in	ADP
ftr-464	752	15	the	the	DET
ftr-464	752	16	u.s	u.s	PROPN
ftr-464	752	17	.	.	PROPN
ftr-464	752	18	if	if	SCONJ
ftr-464	752	19	he	he	PRON
ftr-464	752	20	is	be	AUX
ftr-464	752	21	participating	participate	VERB
ftr-464	752	22	in	in	ADP
ftr-464	752	23	a	a	DET
ftr-464	752	24	foreign	foreign	ADJ
ftr-464	752	25	pension	pension	NOUN
ftr-464	752	26	plan	plan	NOUN
ftr-464	752	27	.	.	PUNCT
ftr-464	753	1	see	see	VERB
ftr-464	753	2	table	table	NOUN
ftr-464	753	3	1	1	NUM
ftr-464	753	4	,	,	PUNCT
ftr-464	753	5	row	row	VERB
ftr-464	753	6	4	4	NUM
ftr-464	753	7	,	,	PUNCT
ftr-464	753	8	page	page	NOUN
ftr-464	753	9	358	358	NUM
ftr-464	753	10	.	.	PUNCT
ftr-464	754	1	the	the	DET
ftr-464	754	2	accretion	accretion	NOUN
ftr-464	754	3	element	element	NOUN
ftr-464	754	4	in	in	ADP
ftr-464	754	5	a	a	DET
ftr-464	754	6	foreign	foreign	ADJ
ftr-464	754	7	plan	plan	NOUN
ftr-464	754	8	has	have	VERB
ftr-464	754	9	a	a	DET
ftr-464	754	10	foreign	foreign	ADJ
ftr-464	754	11	source	source	NOUN
ftr-464	754	12	and	and	CCONJ
ftr-464	754	13	thus	thus	ADV
ftr-464	754	14	would	would	AUX
ftr-464	754	15	be	be	AUX
ftr-464	754	16	taxed	tax	VERB
ftr-464	754	17	by	by	ADP
ftr-464	754	18	the	the	DET
ftr-464	754	19	u.s	u.s	PROPN
ftr-464	754	20	.	.	PROPN
ftr-464	755	1	only	only	ADV
ftr-464	755	2	if	if	SCONJ
ftr-464	755	3	the	the	DET
ftr-464	755	4	alien	alien	NOUN
ftr-464	755	5	is	be	AUX
ftr-464	755	6	a	a	DET
ftr-464	755	7	u.s	u.s	PROPN
ftr-464	755	8	.	.	PROPN
ftr-464	755	9	resident	resident	NOUN
ftr-464	755	10	at	at	ADP
ftr-464	755	11	the	the	DET
ftr-464	755	12	time	time	NOUN
ftr-464	755	13	when	when	SCONJ
ftr-464	755	14	the	the	DET
ftr-464	755	15	accretion	accretion	NOUN
ftr-464	755	16	is	be	AUX
ftr-464	755	17	properly	properly	ADV
ftr-464	755	18	subject	subject	ADJ
ftr-464	755	19	to	to	ADP
ftr-464	755	20	u.s	u.s	PROPN
ftr-464	755	21	.	.	PROPN
ftr-464	755	22	tax	tax	NOUN
ftr-464	755	23	.	.	PUNCT
ftr-464	755	24	'28	'28	NUM
ftr-464	755	25	thus	thus	ADV
ftr-464	755	26	,	,	PUNCT
ftr-464	755	27	in	in	ADP
ftr-464	755	28	this	this	DET
ftr-464	755	29	situation	situation	NOUN
ftr-464	755	30	,	,	PUNCT
ftr-464	755	31	a	a	DET
ftr-464	755	32	resident	resident	ADJ
ftr-464	755	33	alien	alien	NOUN
ftr-464	755	34	would	would	AUX
ftr-464	755	35	generally	generally	ADV
ftr-464	755	36	seek	seek	VERB
ftr-464	755	37	to	to	PART
ftr-464	755	38	terminate	terminate	VERB
ftr-464	755	39	u.s	u.s	PROPN
ftr-464	755	40	.	.	PROPN
ftr-464	755	41	resident	resident	ADJ
ftr-464	755	42	status	status	NOUN
ftr-464	755	43	before	before	SCONJ
ftr-464	755	44	the	the	DET
ftr-464	755	45	accretion	accretion	NOUN
ftr-464	755	46	is	be	AUX
ftr-464	755	47	subject	subject	ADJ
ftr-464	755	48	to	to	ADP
ftr-464	755	49	tax	tax	NOUN
ftr-464	755	50	.	.	PUNCT
ftr-464	756	1	it	it	PRON
ftr-464	756	2	would	would	AUX
ftr-464	756	3	be	be	AUX
ftr-464	756	4	possible	possible	ADJ
ftr-464	756	5	for	for	SCONJ
ftr-464	756	6	the	the	DET
ftr-464	756	7	u.s	u.s	PROPN
ftr-464	756	8	.	.	PROPN
ftr-464	756	9	to	to	PART
ftr-464	756	10	counteract	counteract	VERB
ftr-464	756	11	such	such	ADJ
ftr-464	756	12	tax	tax	NOUN
ftr-464	756	13	planning	planning	NOUN
ftr-464	756	14	by	by	ADP
ftr-464	756	15	imposing	impose	VERB
ftr-464	756	16	u.s	u.s	PROPN
ftr-464	756	17	.	.	PROPN
ftr-464	756	18	tax	tax	NOUN
ftr-464	756	19	on	on	ADP
ftr-464	756	20	previously	previously	ADV
ftr-464	756	21	untaxed	untaxed	ADJ
ftr-464	756	22	amounts	amount	NOUN
ftr-464	756	23	of	of	ADP
ftr-464	756	24	accrued	accrue	VERB
ftr-464	756	25	foreign	foreign	ADJ
ftr-464	756	26	pension	pension	NOUN
ftr-464	756	27	benefits	benefit	NOUN
ftr-464	756	28	at	at	ADP
ftr-464	756	29	the	the	DET
ftr-464	756	30	time	time	NOUN
ftr-464	756	31	when	when	SCONJ
ftr-464	756	32	an	an	DET
ftr-464	756	33	alien	alien	NOUN
ftr-464	756	34	's	's	PART
ftr-464	756	35	long	long	ADJ
ftr-464	756	36	-	-	PUNCT
ftr-464	756	37	term	term	NOUN
ftr-464	756	38	residence	residence	NOUN
ftr-464	756	39	is	be	AUX
ftr-464	756	40	terminated	terminate	VERB
ftr-464	756	41	.	.	PUNCT
ftr-464	757	1	thus	thus	ADV
ftr-464	757	2	,	,	PUNCT
ftr-464	757	3	the	the	DET
ftr-464	757	4	senate	senate	PROPN
ftr-464	757	5	recently	recently	ADV
ftr-464	757	6	approved	approve	VERB
ftr-464	757	7	an	an	DET
ftr-464	757	8	"	"	PUNCT
ftr-464	757	9	exit	exit	NOUN
ftr-464	757	10	tax	tax	NOUN
ftr-464	757	11	"	"	PUNCT
ftr-464	757	12	on	on	ADP
ftr-464	757	13	appreciation	appreciation	NOUN
ftr-464	757	14	in	in	ADP
ftr-464	757	15	the	the	DET
ftr-464	757	16	worldwide	worldwide	ADJ
ftr-464	757	17	126	126	NUM
ftr-464	757	18	.	.	PUNCT
ftr-464	758	1	an	an	DET
ftr-464	758	2	ira	ira	PROPN
ftr-464	758	3	is	be	AUX
ftr-464	758	4	defined	define	VERB
ftr-464	758	5	as	as	ADP
ftr-464	758	6	"	"	PUNCT
ftr-464	758	7	a	a	DET
ftr-464	758	8	trust	trust	NOUN
ftr-464	758	9	created	create	VERB
ftr-464	758	10	or	or	CCONJ
ftr-464	758	11	organized	organize	VERB
ftr-464	758	12	in	in	ADP
ftr-464	758	13	the	the	DET
ftr-464	758	14	united	united	PROPN
ftr-464	758	15	states	states	PROPN
ftr-464	758	16	for	for	ADP
ftr-464	758	17	the	the	DET
ftr-464	758	18	exclusive	exclusive	ADJ
ftr-464	758	19	benefit	benefit	NOUN
ftr-464	758	20	of	of	ADP
ftr-464	758	21	an	an	DET
ftr-464	758	22	individual	individual	NOUN
ftr-464	758	23	or	or	CCONJ
ftr-464	758	24	his	his	PRON
ftr-464	758	25	beneficiaries	beneficiary	NOUN
ftr-464	758	26	.	.	PUNCT
ftr-464	758	27	"	"	PUNCT
ftr-464	759	1	irc	irc	PROPN
ftr-464	759	2	§	§	PROPN
ftr-464	759	3	408(a	408(a	PROPN
ftr-464	759	4	)	)	PUNCT
ftr-464	759	5	.	.	PUNCT
ftr-464	760	1	in	in	ADP
ftr-464	760	2	addition	addition	NOUN
ftr-464	760	3	,	,	PUNCT
ftr-464	760	4	the	the	DET
ftr-464	760	5	written	write	VERB
ftr-464	760	6	instrument	instrument	NOUN
ftr-464	760	7	creating	create	VERB
ftr-464	760	8	the	the	DET
ftr-464	760	9	trust	trust	NOUN
ftr-464	760	10	must	must	AUX
ftr-464	760	11	meet	meet	VERB
ftr-464	760	12	certain	certain	ADJ
ftr-464	760	13	requirements	requirement	NOUN
ftr-464	760	14	in	in	ADP
ftr-464	760	15	order	order	NOUN
ftr-464	760	16	for	for	SCONJ
ftr-464	760	17	the	the	DET
ftr-464	760	18	trust	trust	NOUN
ftr-464	760	19	to	to	PART
ftr-464	760	20	qualify	qualify	VERB
ftr-464	760	21	as	as	ADP
ftr-464	760	22	an	an	DET
ftr-464	760	23	ira	ira	PROPN
ftr-464	760	24	.	.	PUNCT
ftr-464	761	1	see	see	VERB
ftr-464	761	2	i	i	PRON
ftr-464	761	3	d.	d.	PROPN
ftr-464	761	4	127	127	NUM
ftr-464	761	5	.	.	PUNCT
ftr-464	762	1	if	if	SCONJ
ftr-464	762	2	the	the	DET
ftr-464	762	3	individual	individual	NOUN
ftr-464	762	4	is	be	AUX
ftr-464	762	5	performing	perform	VERB
ftr-464	762	6	services	service	NOUN
ftr-464	762	7	in	in	ADP
ftr-464	762	8	the	the	DET
ftr-464	762	9	u.s	u.s	PROPN
ftr-464	762	10	.	.	PROPN
ftr-464	762	11	and	and	CCONJ
ftr-464	762	12	participating	participate	VERB
ftr-464	762	13	in	in	ADP
ftr-464	762	14	a	a	DET
ftr-464	762	15	nonqualified	nonqualified	ADJ
ftr-464	762	16	u.s	u.s	PROPN
ftr-464	762	17	.	.	PROPN
ftr-464	762	18	plan	plan	NOUN
ftr-464	762	19	(	(	PUNCT
ftr-464	762	20	see	see	VERB
ftr-464	762	21	table	table	NOUN
ftr-464	762	22	1	1	NUM
ftr-464	762	23	,	,	PUNCT
ftr-464	762	24	row	row	VERB
ftr-464	762	25	3	3	NUM
ftr-464	762	26	,	,	PUNCT
ftr-464	762	27	page	page	NOUN
ftr-464	762	28	358	358	NUM
ftr-464	762	29	)	)	PUNCT
ftr-464	762	30	,	,	PUNCT
ftr-464	762	31	temporary	temporary	ADJ
ftr-464	762	32	u.s	u.s	PROPN
ftr-464	762	33	.	.	PROPN
ftr-464	762	34	residence	residence	NOUN
ftr-464	762	35	also	also	ADV
ftr-464	762	36	may	may	AUX
ftr-464	762	37	be	be	AUX
ftr-464	762	38	irrelevant	irrelevant	ADJ
ftr-464	762	39	because	because	SCONJ
ftr-464	762	40	the	the	DET
ftr-464	762	41	contributions	contribution	NOUN
ftr-464	762	42	to	to	ADP
ftr-464	762	43	a	a	DET
ftr-464	762	44	u.s	u.s	PROPN
ftr-464	762	45	.	.	PROPN
ftr-464	762	46	plan	plan	NOUN
ftr-464	762	47	and	and	CCONJ
ftr-464	762	48	earnings	earning	NOUN
ftr-464	762	49	accrued	accrue	VERB
ftr-464	762	50	thereon	thereon	NOUN
ftr-464	762	51	could	could	AUX
ftr-464	762	52	be	be	AUX
ftr-464	762	53	taxed	tax	VERB
ftr-464	762	54	either	either	CCONJ
ftr-464	762	55	on	on	ADP
ftr-464	762	56	a	a	DET
ftr-464	762	57	source	source	NOUN
ftr-464	762	58	basis	basis	NOUN
ftr-464	762	59	or	or	CCONJ
ftr-464	762	60	on	on	ADP
ftr-464	762	61	a	a	DET
ftr-464	762	62	residence	residence	NOUN
ftr-464	762	63	basis	basis	NOUN
ftr-464	762	64	.	.	PUNCT
ftr-464	763	1	however	however	ADV
ftr-464	763	2	,	,	PUNCT
ftr-464	763	3	in	in	ADP
ftr-464	763	4	the	the	DET
ftr-464	763	5	absence	absence	NOUN
ftr-464	763	6	of	of	ADP
ftr-464	763	7	residence	residence	NOUN
ftr-464	763	8	jurisdiction	jurisdiction	NOUN
ftr-464	763	9	,	,	PUNCT
ftr-464	763	10	taxation	taxation	NOUN
ftr-464	763	11	of	of	ADP
ftr-464	763	12	the	the	DET
ftr-464	763	13	accretion	accretion	NOUN
ftr-464	763	14	might	might	AUX
ftr-464	763	15	be	be	AUX
ftr-464	763	16	delayed	delay	VERB
ftr-464	763	17	because	because	SCONJ
ftr-464	763	18	§	§	PROPN
ftr-464	763	19	871	871	NUM
ftr-464	763	20	requires	require	VERB
ftr-464	763	21	an	an	DET
ftr-464	763	22	"	"	PUNCT
ftr-464	763	23	amount	amount	NOUN
ftr-464	763	24	received	receive	VERB
ftr-464	763	25	.	.	PUNCT
ftr-464	763	26	"	"	PUNCT
ftr-464	764	1	see	see	VERB
ftr-464	764	2	supra	supra	PROPN
ftr-464	764	3	note	note	PROPN
ftr-464	764	4	121	121	NUM
ftr-464	764	5	.	.	PUNCT
ftr-464	765	1	128	128	NUM
ftr-464	765	2	.	.	PUNCT
ftr-464	766	1	the	the	DET
ftr-464	766	2	time	time	NOUN
ftr-464	766	3	for	for	ADP
ftr-464	766	4	taxing	tax	VERB
ftr-464	766	5	the	the	DET
ftr-464	766	6	accretion	accretion	NOUN
ftr-464	766	7	element	element	NOUN
ftr-464	766	8	in	in	ADP
ftr-464	766	9	a	a	DET
ftr-464	766	10	foreign	foreign	ADJ
ftr-464	766	11	pension	pension	NOUN
ftr-464	766	12	plan	plan	NOUN
ftr-464	766	13	may	may	AUX
ftr-464	766	14	be	be	AUX
ftr-464	766	15	as	as	SCONJ
ftr-464	766	16	benefits	benefit	NOUN
ftr-464	766	17	accrue	accrue	VERB
ftr-464	766	18	if	if	SCONJ
ftr-464	766	19	the	the	DET
ftr-464	766	20	individual	individual	NOUN
ftr-464	766	21	is	be	AUX
ftr-464	766	22	a	a	DET
ftr-464	766	23	highly	highly	ADV
ftr-464	766	24	compensated	compensate	VERB
ftr-464	766	25	employee	employee	NOUN
ftr-464	766	26	.	.	PUNCT
ftr-464	767	1	see	see	VERB
ftr-464	767	2	supra	supra	PROPN
ftr-464	767	3	note	note	PROPN
ftr-464	767	4	38	38	NUM
ftr-464	767	5	.	.	PUNCT
ftr-464	768	1	current	current	ADJ
ftr-464	768	2	taxation	taxation	NOUN
ftr-464	768	3	might	might	AUX
ftr-464	768	4	also	also	ADV
ftr-464	768	5	occur	occur	VERB
ftr-464	768	6	under	under	ADP
ftr-464	768	7	§	§	PROPN
ftr-464	768	8	679	679	NUM
ftr-464	768	9	.	.	PUNCT
ftr-464	769	1	see	see	VERB
ftr-464	769	2	infra	infra	NOUN
ftr-464	769	3	notes	note	NOUN
ftr-464	769	4	272	272	NUM
ftr-464	769	5	,	,	PUNCT
ftr-464	769	6	277	277	NUM
ftr-464	769	7	-	-	SYM
ftr-464	769	8	278	278	NUM
ftr-464	769	9	and	and	CCONJ
ftr-464	769	10	accompanying	accompany	VERB
ftr-464	769	11	text	text	NOUN
ftr-464	769	12	.	.	PUNCT
ftr-464	770	1	otherwise	otherwise	ADV
ftr-464	770	2	,	,	PUNCT
ftr-464	770	3	tax	tax	NOUN
ftr-464	770	4	would	would	AUX
ftr-464	770	5	await	await	VERB
ftr-464	770	6	the	the	DET
ftr-464	770	7	time	time	NOUN
ftr-464	770	8	of	of	ADP
ftr-464	770	9	distribution	distribution	NOUN
ftr-464	770	10	.	.	PUNCT
ftr-464	771	1	[	[	X
ftr-464	771	2	vol	vol	NOUN
ftr-464	771	3	.	.	PUNCT
ftr-464	771	4	3:6	3:6	NUM
ftr-464	771	5	u.s	u.s	PROPN
ftr-464	771	6	.	.	PROPN
ftr-464	771	7	income	income	NOUN
ftr-464	771	8	taxation	taxation	NOUN
ftr-464	771	9	of	of	ADP
ftr-464	771	10	cross	cross	ADJ
ftr-464	771	11	-	-	ADJ
ftr-464	771	12	border	border	ADJ
ftr-464	771	13	pensions	pension	NOUN
ftr-464	771	14	assets	asset	NOUN
ftr-464	771	15	of	of	ADP
ftr-464	771	16	departing	depart	VERB
ftr-464	771	17	long	long	ADJ
ftr-464	771	18	-	-	PUNCT
ftr-464	771	19	term	term	NOUN
ftr-464	771	20	residents	resident	NOUN
ftr-464	771	21	,	,	PUNCT
ftr-464	771	22	'	'	PUNCT
ftr-464	771	23	including	include	VERB
ftr-464	771	24	foreign	foreign	ADJ
ftr-464	771	25	pension	pension	NOUN
ftr-464	771	26	plan	plan	NOUN
ftr-464	771	27	interests	interest	NOUN
ftr-464	771	28	,	,	PUNCT
ftr-464	771	29	at	at	ADP
ftr-464	771	30	least	least	ADJ
ftr-464	771	31	to	to	ADP
ftr-464	771	32	the	the	DET
ftr-464	771	33	extent	extent	NOUN
ftr-464	771	34	their	their	PRON
ftr-464	771	35	value	value	NOUN
ftr-464	771	36	exceeds	exceed	VERB
ftr-464	771	37	$	$	SYM
ftr-464	771	38	500,000	500,000	NUM
ftr-464	771	39	.	.	PUNCT
ftr-464	771	40	'	'	PUNCT
ftr-464	771	41	"	"	PUNCT
ftr-464	771	42	"	"	PUNCT
ftr-464	771	43	however	however	ADV
ftr-464	771	44	,	,	PUNCT
ftr-464	771	45	the	the	DET
ftr-464	771	46	senate	senate	PROPN
ftr-464	771	47	's	's	PART
ftr-464	771	48	"	"	PUNCT
ftr-464	771	49	exit	exit	NOUN
ftr-464	771	50	tax	tax	NOUN
ftr-464	771	51	"	"	PUNCT
ftr-464	771	52	was	be	AUX
ftr-464	771	53	replaced	replace	VERB
ftr-464	771	54	in	in	ADP
ftr-464	771	55	conference	conference	NOUN
ftr-464	771	56	with	with	ADP
ftr-464	771	57	a	a	DET
ftr-464	771	58	provision	provision	NOUN
ftr-464	771	59	that	that	PRON
ftr-464	771	60	subjects	subject	NOUN
ftr-464	771	61	departing	depart	VERB
ftr-464	771	62	long	long	ADJ
ftr-464	771	63	-	-	PUNCT
ftr-464	771	64	term	term	NOUN
ftr-464	771	65	residents	resident	NOUN
ftr-464	771	66	(	(	PUNCT
ftr-464	771	67	and	and	CCONJ
ftr-464	771	68	expatriating	expatriate	VERB
ftr-464	771	69	citizens	citizen	NOUN
ftr-464	771	70	)	)	PUNCT
ftr-464	771	71	for	for	ADP
ftr-464	771	72	a	a	DET
ftr-464	771	73	period	period	NOUN
ftr-464	771	74	of	of	ADP
ftr-464	771	75	ten	ten	NUM
ftr-464	771	76	years	year	NOUN
ftr-464	771	77	to	to	PART
ftr-464	771	78	expanded	expand	VERB
ftr-464	771	79	u.s	u.s	PROPN
ftr-464	771	80	.	.	PROPN
ftr-464	771	81	source	source	NOUN
ftr-464	771	82	-	-	PUNCT
ftr-464	771	83	based	base	VERB
ftr-464	771	84	jurisdiction	jurisdiction	NOUN
ftr-464	771	85	;	;	PUNCT
ftr-464	771	86	'	'	PUNCT
ftr-464	771	87	3	3	X
ftr-464	771	88	'	'	PUNCT
ftr-464	771	89	and	and	CCONJ
ftr-464	771	90	this	this	DET
ftr-464	771	91	expanded	expand	VERB
ftr-464	771	92	jurisdiction	jurisdiction	NOUN
ftr-464	771	93	does	do	AUX
ftr-464	771	94	not	not	PART
ftr-464	771	95	extend	extend	VERB
ftr-464	771	96	to	to	ADP
ftr-464	771	97	foreign	foreign	ADJ
ftr-464	771	98	pension	pension	NOUN
ftr-464	771	99	assets.13	assets.13	NOUN
ftr-464	771	100	2	2	NUM
ftr-464	771	101	c.	c.	NOUN
ftr-464	771	102	treaty	treaty	NOUN
ftr-464	771	103	position	position	NOUN
ftr-464	771	104	1	1	NUM
ftr-464	771	105	.	.	PUNCT
ftr-464	772	1	pension	pension	VERB
ftr-464	772	2	distributions.-the	distributions.-the	DET
ftr-464	772	3	treatment	treatment	NOUN
ftr-464	772	4	of	of	ADP
ftr-464	772	5	deferred	deferred	ADJ
ftr-464	772	6	compensation	compensation	NOUN
ftr-464	772	7	under	under	ADP
ftr-464	772	8	u.s	u.s	PROPN
ftr-464	772	9	.	.	PROPN
ftr-464	772	10	treaties	treaty	NOUN
ftr-464	772	11	depends	depend	VERB
ftr-464	772	12	upon	upon	SCONJ
ftr-464	772	13	whether	whether	SCONJ
ftr-464	772	14	a	a	DET
ftr-464	772	15	payment	payment	NOUN
ftr-464	772	16	is	be	AUX
ftr-464	772	17	classified	classify	VERB
ftr-464	772	18	as	as	ADP
ftr-464	772	19	a	a	DET
ftr-464	772	20	"	"	PUNCT
ftr-464	772	21	pension	pension	NOUN
ftr-464	772	22	"	"	PUNCT
ftr-464	772	23	under	under	ADP
ftr-464	772	24	the	the	DET
ftr-464	772	25	pension	pension	NOUN
ftr-464	772	26	article	article	NOUN
ftr-464	772	27	of	of	ADP
ftr-464	772	28	the	the	DET
ftr-464	772	29	treaty	treaty	NOUN
ftr-464	772	30	.	.	PUNCT
ftr-464	773	1	the	the	DET
ftr-464	773	2	preferred	preferred	ADJ
ftr-464	773	3	u.s	u.s	PROPN
ftr-464	773	4	.	.	PROPN
ftr-464	773	5	treaty	treaty	NOUN
ftr-464	773	6	position	position	NOUN
ftr-464	773	7	,	,	PUNCT
ftr-464	773	8	embodied	embody	VERB
ftr-464	773	9	in	in	ADP
ftr-464	773	10	the	the	DET
ftr-464	773	11	1981	1981	NUM
ftr-464	773	12	u.s	u.s	PROPN
ftr-464	773	13	.	.	PROPN
ftr-464	773	14	model	model	NOUN
ftr-464	773	15	and	and	CCONJ
ftr-464	773	16	most	most	ADJ
ftr-464	773	17	(	(	PUNCT
ftr-464	773	18	old	old	ADJ
ftr-464	773	19	and	and	CCONJ
ftr-464	773	20	new	new	ADJ
ftr-464	773	21	)	)	PUNCT
ftr-464	773	22	u.s	u.s	PROPN
ftr-464	773	23	.	.	PROPN
ftr-464	773	24	treaties	treaty	NOUN
ftr-464	773	25	,	,	PUNCT
ftr-464	773	26	is	be	AUX
ftr-464	773	27	to	to	PART
ftr-464	773	28	include	include	VERB
ftr-464	773	29	a	a	DET
ftr-464	773	30	pension	pension	NOUN
ftr-464	773	31	article	article	NOUN
ftr-464	773	32	providing	provide	VERB
ftr-464	773	33	that	that	SCONJ
ftr-464	773	34	pension	pension	NOUN
ftr-464	773	35	payments	payment	NOUN
ftr-464	773	36	are	be	AUX
ftr-464	773	37	taxable	taxable	ADJ
ftr-464	773	38	only	only	ADV
ftr-464	773	39	in	in	ADP
ftr-464	773	40	the	the	DET
ftr-464	773	41	residence	residence	NOUN
ftr-464	773	42	country	country	NOUN
ftr-464	773	43	.	.	PUNCT
ftr-464	773	44	'	'	PUNCT
ftr-464	774	1	"	"	PUNCT
ftr-464	774	2	this	this	DET
ftr-464	774	3	same	same	ADJ
ftr-464	774	4	position	position	NOUN
ftr-464	774	5	has	have	AUX
ftr-464	774	6	now	now	ADV
ftr-464	774	7	been	be	AUX
ftr-464	774	8	endorsed	endorse	VERB
ftr-464	774	9	by	by	ADP
ftr-464	774	10	the	the	DET
ftr-464	774	11	treasury	treasury	NOUN
ftr-464	774	12	in	in	ADP
ftr-464	774	13	the	the	DET
ftr-464	774	14	1996	1996	NUM
ftr-464	774	15	u.s	u.s	PROPN
ftr-464	774	16	.	.	PROPN
ftr-464	774	17	129	129	NUM
ftr-464	774	18	.	.	PUNCT
ftr-464	775	1	see	see	VERB
ftr-464	775	2	h.r	h.r	PROPN
ftr-464	775	3	.	.	PROPN
ftr-464	775	4	rep	rep	PROPN
ftr-464	775	5	.	.	PROPN
ftr-464	776	1	no	no	INTJ
ftr-464	776	2	.	.	NOUN
ftr-464	777	1	736	736	NUM
ftr-464	777	2	,	,	PUNCT
ftr-464	777	3	104th	104th	ADJ
ftr-464	777	4	cong	cong	NOUN
ftr-464	777	5	.	.	PUNCT
ftr-464	777	6	,	,	PUNCT
ftr-464	777	7	2nd	2nd	ADJ
ftr-464	777	8	sess	sess	NOUN
ftr-464	777	9	.	.	PUNCT
ftr-464	778	1	(	(	PUNCT
ftr-464	778	2	1996	1996	NUM
ftr-464	778	3	)	)	PUNCT
ftr-464	778	4	,	,	PUNCT
ftr-464	778	5	partially	partially	ADV
ftr-464	778	6	reprinted	reprint	VERB
ftr-464	778	7	in	in	ADP
ftr-464	778	8	96	96	NUM
ftr-464	778	9	tnt	tnt	PROPN
ftr-464	778	10	151	151	NUM
ftr-464	778	11	-	-	SYM
ftr-464	778	12	7	7	NUM
ftr-464	778	13	(	(	PUNCT
ftr-464	778	14	aug	aug	PROPN
ftr-464	778	15	.	.	PROPN
ftr-464	778	16	2	2	NUM
ftr-464	778	17	,	,	PUNCT
ftr-464	778	18	1996	1996	NUM
ftr-464	778	19	)	)	PUNCT
ftr-464	778	20	(	(	PUNCT
ftr-464	778	21	lexis	lexis	X
ftr-464	778	22	,	,	PUNCT
ftr-464	778	23	fedtax	fedtax	NOUN
ftr-464	778	24	library	library	NOUN
ftr-464	778	25	,	,	PUNCT
ftr-464	778	26	tnt	tnt	NOUN
ftr-464	778	27	file	file	NOUN
ftr-464	778	28	)	)	PUNCT
ftr-464	779	1	[	[	X
ftr-464	779	2	hereinafter	hereinafter	NOUN
ftr-464	779	3	h.r	h.r	PROPN
ftr-464	779	4	.	.	PROPN
ftr-464	779	5	rep	rep	PROPN
ftr-464	779	6	.	.	PROPN
ftr-464	779	7	no	no	INTJ
ftr-464	779	8	.	.	PUNCT
ftr-464	780	1	736	736	NUM
ftr-464	780	2	]	]	PUNCT
ftr-464	780	3	.	.	PUNCT
ftr-464	781	1	for	for	ADP
ftr-464	781	2	discussion	discussion	NOUN
ftr-464	781	3	of	of	ADP
ftr-464	781	4	"	"	PUNCT
ftr-464	781	5	exit	exit	NOUN
ftr-464	781	6	taxes	taxis	NOUN
ftr-464	781	7	"	"	PUNCT
ftr-464	781	8	imposed	impose	VERB
ftr-464	781	9	by	by	ADP
ftr-464	781	10	other	other	ADJ
ftr-464	781	11	countries	country	NOUN
ftr-464	781	12	,	,	PUNCT
ftr-464	781	13	see	see	VERB
ftr-464	781	14	infra	infra	NOUN
ftr-464	781	15	notes	note	VERB
ftr-464	781	16	334	334	NUM
ftr-464	781	17	-	-	SYM
ftr-464	781	18	336	336	NUM
ftr-464	781	19	and	and	CCONJ
ftr-464	781	20	accompanying	accompany	VERB
ftr-464	781	21	text	text	NOUN
ftr-464	781	22	.	.	PUNCT
ftr-464	782	1	under	under	ADP
ftr-464	782	2	the	the	DET
ftr-464	782	3	senate	senate	PROPN
ftr-464	782	4	amendment	amendment	PROPN
ftr-464	782	5	,	,	PUNCT
ftr-464	782	6	expatriating	expatriate	VERB
ftr-464	782	7	u.s	u.s	PROPN
ftr-464	782	8	.	.	PROPN
ftr-464	782	9	citizens	citizen	NOUN
ftr-464	782	10	and	and	CCONJ
ftr-464	782	11	departing	depart	VERB
ftr-464	782	12	long	long	ADJ
ftr-464	782	13	-	-	PUNCT
ftr-464	782	14	term	term	NOUN
ftr-464	782	15	u.s	u.s	PROPN
ftr-464	782	16	.	.	PROPN
ftr-464	782	17	residents	resident	NOUN
ftr-464	782	18	"	"	PUNCT
ftr-464	782	19	are	be	AUX
ftr-464	782	20	treated	treat	VERB
ftr-464	782	21	as	as	ADP
ftr-464	782	22	having	having	AUX
ftr-464	782	23	sold	sell	VERB
ftr-464	782	24	all	all	PRON
ftr-464	782	25	of	of	ADP
ftr-464	782	26	their	their	PRON
ftr-464	782	27	property	property	NOUN
ftr-464	782	28	at	at	ADP
ftr-464	782	29	fair	fair	ADJ
ftr-464	782	30	market	market	NOUN
ftr-464	782	31	value	value	NOUN
ftr-464	782	32	immediately	immediately	ADV
ftr-464	782	33	prior	prior	ADV
ftr-464	782	34	to	to	ADP
ftr-464	782	35	the	the	DET
ftr-464	782	36	[	[	X
ftr-464	782	37	expatriating	expatriate	VERB
ftr-464	782	38	event	event	NOUN
ftr-464	782	39	]	]	PUNCT
ftr-464	782	40	.	.	PUNCT
ftr-464	782	41	"	"	PUNCT
ftr-464	783	1	h.r	h.r	PROPN
ftr-464	783	2	.	.	PROPN
ftr-464	783	3	rep	rep	PROPN
ftr-464	783	4	.	.	PROPN
ftr-464	784	1	no	no	INTJ
ftr-464	784	2	.	.	PUNCT
ftr-464	785	1	736	736	NUM
ftr-464	785	2	.	.	PUNCT
ftr-464	786	1	supra	supra	NOUN
ftr-464	786	2	,	,	PUNCT
ftr-464	786	3	1	1	NUM
ftr-464	786	4	256	256	NUM
ftr-464	786	5	.	.	PUNCT
ftr-464	787	1	"	"	PUNCT
ftr-464	787	2	the	the	DET
ftr-464	787	3	net	net	ADJ
ftr-464	787	4	gain	gain	NOUN
ftr-464	787	5	,	,	PUNCT
ftr-464	787	6	if	if	SCONJ
ftr-464	787	7	any	any	PRON
ftr-464	787	8	,	,	PUNCT
ftr-464	787	9	on	on	ADP
ftr-464	787	10	the	the	DET
ftr-464	787	11	deemed	deem	VERB
ftr-464	787	12	sale	sale	NOUN
ftr-464	787	13	...	...	PUNCT
ftr-464	787	14	is	be	AUX
ftr-464	787	15	subject	subject	ADJ
ftr-464	787	16	to	to	ADP
ftr-464	787	17	u.s	u.s	PROPN
ftr-464	787	18	.	.	PROPN
ftr-464	787	19	tax	tax	NOUN
ftr-464	787	20	at	at	ADP
ftr-464	787	21	such	such	ADJ
ftr-464	787	22	time	time	NOUN
ftr-464	787	23	to	to	ADP
ftr-464	787	24	the	the	DET
ftr-464	787	25	extent	extent	NOUN
ftr-464	787	26	it	it	PRON
ftr-464	787	27	exceeds	exceed	VERB
ftr-464	787	28	$	$	SYM
ftr-464	787	29	600,000	600,000	NUM
ftr-464	787	30	...	...	PUNCT
ftr-464	787	31	"	"	PUNCT
ftr-464	788	1	i	i	PRON
ftr-464	788	2	d.	d.	VERB
ftr-464	788	3	the	the	DET
ftr-464	788	4	rule	rule	NOUN
ftr-464	788	5	"	"	PUNCT
ftr-464	788	6	generally	generally	ADV
ftr-464	788	7	applies	apply	VERB
ftr-464	788	8	to	to	ADP
ftr-464	788	9	all	all	DET
ftr-464	788	10	property	property	NOUN
ftr-464	788	11	interests	interest	NOUN
ftr-464	788	12	held	hold	VERB
ftr-464	788	13	by	by	ADP
ftr-464	788	14	the	the	DET
ftr-464	788	15	individual	individual	NOUN
ftr-464	788	16	[	[	X
ftr-464	788	17	at	at	ADP
ftr-464	788	18	that	that	DET
ftr-464	788	19	time	time	NOUN
ftr-464	788	20	]	]	PUNCT
ftr-464	788	21	provided	provide	VERB
ftr-464	788	22	that	that	SCONJ
ftr-464	788	23	the	the	DET
ftr-464	788	24	gain	gain	NOUN
ftr-464	788	25	on	on	ADP
ftr-464	788	26	such	such	ADJ
ftr-464	788	27	property	property	NOUN
ftr-464	788	28	interest	interest	NOUN
ftr-464	788	29	would	would	AUX
ftr-464	788	30	be	be	AUX
ftr-464	788	31	includible	includible	ADJ
ftr-464	788	32	in	in	ADP
ftr-464	788	33	the	the	DET
ftr-464	788	34	individual	individual	NOUN
ftr-464	788	35	's	's	PART
ftr-464	788	36	gross	gross	ADJ
ftr-464	788	37	income	income	NOUN
ftr-464	788	38	if	if	SCONJ
ftr-464	788	39	such	such	ADJ
ftr-464	788	40	property	property	NOUN
ftr-464	788	41	interest	interest	NOUN
ftr-464	788	42	were	be	AUX
ftr-464	788	43	sold	sell	VERB
ftr-464	788	44	for	for	ADP
ftr-464	788	45	its	its	PRON
ftr-464	788	46	fair	fair	ADJ
ftr-464	788	47	market	market	NOUN
ftr-464	788	48	value	value	NOUN
ftr-464	788	49	on	on	ADP
ftr-464	788	50	such	such	ADJ
ftr-464	788	51	date	date	NOUN
ftr-464	788	52	.	.	PUNCT
ftr-464	788	53	"	"	PUNCT
ftr-464	789	1	i	i	PRON
ftr-464	789	2	d.	d.	PROPN
ftr-464	789	3	257	257	NUM
ftr-464	789	4	.	.	PUNCT
ftr-464	790	1	for	for	ADP
ftr-464	790	2	discussion	discussion	NOUN
ftr-464	790	3	of	of	ADP
ftr-464	790	4	earlier	early	ADJ
ftr-464	790	5	versions	version	NOUN
ftr-464	790	6	of	of	ADP
ftr-464	790	7	this	this	DET
ftr-464	790	8	proposal	proposal	NOUN
ftr-464	790	9	,	,	PUNCT
ftr-464	790	10	see	see	VERB
ftr-464	790	11	staff	staff	NOUN
ftr-464	790	12	of	of	ADP
ftr-464	790	13	the	the	DET
ftr-464	790	14	joint	joint	ADJ
ftr-464	790	15	comm	comm	NOUN
ftr-464	790	16	.	.	PUNCT
ftr-464	791	1	on	on	ADP
ftr-464	791	2	tax'n	tax'n	NOUN
ftr-464	791	3	,	,	PUNCT
ftr-464	791	4	104th	104th	ADJ
ftr-464	791	5	cong	cong	NOUN
ftr-464	791	6	.	.	PUNCT
ftr-464	791	7	,	,	PUNCT
ftr-464	791	8	1st	1st	ADJ
ftr-464	791	9	sess	sess	NOUN
ftr-464	791	10	.	.	PUNCT
ftr-464	792	1	,	,	PUNCT
ftr-464	792	2	issues	issue	NOUN
ftr-464	792	3	presented	present	VERB
ftr-464	792	4	by	by	ADP
ftr-464	792	5	proposals	proposal	NOUN
ftr-464	792	6	to	to	PART
ftr-464	792	7	modify	modify	VERB
ftr-464	792	8	the	the	DET
ftr-464	792	9	tax	tax	NOUN
ftr-464	792	10	treatment	treatment	NOUN
ftr-464	792	11	of	of	ADP
ftr-464	792	12	expatriation	expatriation	NOUN
ftr-464	792	13	(	(	PUNCT
ftr-464	792	14	jcs-17	jcs-17	NOUN
ftr-464	792	15	-	-	SYM
ftr-464	792	16	95	95	NUM
ftr-464	792	17	)	)	PUNCT
ftr-464	792	18	(	(	PUNCT
ftr-464	792	19	1995	1995	NUM
ftr-464	792	20	)	)	PUNCT
ftr-464	792	21	,	,	PUNCT
ftr-464	792	22	reprinted	reprint	VERB
ftr-464	792	23	in	in	ADP
ftr-464	792	24	37	37	NUM
ftr-464	792	25	highlights	highlight	NOUN
ftr-464	792	26	&	&	CCONJ
ftr-464	792	27	documents	document	NOUN
ftr-464	792	28	3351	3351	NUM
ftr-464	792	29	(	(	PUNCT
ftr-464	792	30	june	june	PROPN
ftr-464	792	31	5	5	NUM
ftr-464	792	32	,	,	PUNCT
ftr-464	792	33	1995	1995	NUM
ftr-464	792	34	)	)	PUNCT
ftr-464	793	1	[	[	X
ftr-464	793	2	hereinafter	hereinafter	NOUN
ftr-464	793	3	jct	jct	PROPN
ftr-464	793	4	report	report	NOUN
ftr-464	793	5	on	on	ADP
ftr-464	793	6	expatriation	expatriation	NOUN
ftr-464	793	7	]	]	PUNCT
ftr-464	793	8	.	.	PUNCT
ftr-464	794	1	130	130	NUM
ftr-464	794	2	.	.	PUNCT
ftr-464	795	1	see	see	VERB
ftr-464	795	2	h.r	h.r	PROPN
ftr-464	795	3	.	.	PROPN
ftr-464	795	4	rep	rep	PROPN
ftr-464	795	5	.	.	PROPN
ftr-464	795	6	no	no	PROPN
ftr-464	795	7	.	.	NOUN
ftr-464	796	1	736	736	NUM
ftr-464	796	2	,	,	PUNCT
ftr-464	796	3	supra	supra	PROPN
ftr-464	796	4	note	note	NOUN
ftr-464	796	5	129	129	NUM
ftr-464	796	6	,	,	PUNCT
ftr-464	796	7	257	257	NUM
ftr-464	796	8	(	(	PUNCT
ftr-464	796	9	noting	note	VERB
ftr-464	796	10	that	that	SCONJ
ftr-464	796	11	the	the	DET
ftr-464	796	12	senate	senate	PROPN
ftr-464	796	13	amendment	amendment	PROPN
ftr-464	796	14	contained	contain	VERB
ftr-464	796	15	an	an	DET
ftr-464	796	16	exclusion	exclusion	NOUN
ftr-464	796	17	for	for	ADP
ftr-464	796	18	"	"	PUNCT
ftr-464	796	19	interests	interest	NOUN
ftr-464	796	20	in	in	ADP
ftr-464	796	21	qualified	qualified	ADJ
ftr-464	796	22	retirement	retirement	NOUN
ftr-464	796	23	plans	plan	NOUN
ftr-464	796	24	and	and	CCONJ
ftr-464	796	25	,	,	PUNCT
ftr-464	796	26	subject	subject	ADJ
ftr-464	796	27	to	to	ADP
ftr-464	796	28	a	a	DET
ftr-464	796	29	limit	limit	NOUN
ftr-464	796	30	of	of	ADP
ftr-464	796	31	$	$	SYM
ftr-464	796	32	500,000	500,000	NUM
ftr-464	796	33	,	,	PUNCT
ftr-464	796	34	interests	interest	NOUN
ftr-464	796	35	in	in	ADP
ftr-464	796	36	certain	certain	ADJ
ftr-464	796	37	foreign	foreign	ADJ
ftr-464	796	38	pension	pension	NOUN
ftr-464	796	39	plans	plan	NOUN
ftr-464	796	40	as	as	SCONJ
ftr-464	796	41	prescribed	prescribe	VERB
ftr-464	796	42	by	by	ADP
ftr-464	796	43	regulations	regulation	NOUN
ftr-464	796	44	.	.	PUNCT
ftr-464	796	45	"	"	PUNCT
ftr-464	796	46	)	)	PUNCT
ftr-464	796	47	.	.	PUNCT
ftr-464	797	1	see	see	VERB
ftr-464	797	2	also	also	ADV
ftr-464	797	3	jct	jct	VERB
ftr-464	797	4	report	report	NOUN
ftr-464	797	5	on	on	ADP
ftr-464	797	6	expatriation	expatriation	NOUN
ftr-464	797	7	,	,	PUNCT
ftr-464	797	8	supra	supra	PROPN
ftr-464	797	9	note	note	NOUN
ftr-464	797	10	129	129	NUM
ftr-464	797	11	,	,	PUNCT
ftr-464	797	12	at	at	ADP
ftr-464	797	13	3367	3367	NUM
ftr-464	797	14	.	.	PUNCT
ftr-464	798	1	noting	note	VERB
ftr-464	798	2	similar	similar	ADJ
ftr-464	798	3	exclusion	exclusion	NOUN
ftr-464	798	4	in	in	ADP
ftr-464	798	5	earlier	early	ADJ
ftr-464	798	6	version	version	NOUN
ftr-464	798	7	.	.	PUNCT
ftr-464	799	1	131	131	X
ftr-464	799	2	.	.	PUNCT
ftr-464	800	1	see	see	VERB
ftr-464	800	2	h.r	h.r	PROPN
ftr-464	800	3	.	.	PROPN
ftr-464	800	4	rep	rep	PROPN
ftr-464	800	5	.	.	PROPN
ftr-464	800	6	no	no	PROPN
ftr-464	800	7	.	.	NOUN
ftr-464	801	1	736	736	NUM
ftr-464	801	2	,	,	PUNCT
ftr-464	801	3	supra	supra	PROPN
ftr-464	801	4	note	note	NOUN
ftr-464	801	5	129	129	NUM
ftr-464	801	6	,	,	PUNCT
ftr-464	801	7	1	1	NUM
ftr-464	801	8	230	230	NUM
ftr-464	801	9	-	-	SYM
ftr-464	801	10	51	51	NUM
ftr-464	801	11	,	,	PUNCT
ftr-464	801	12	280	280	NUM
ftr-464	801	13	.	.	PUNCT
ftr-464	802	1	the	the	DET
ftr-464	802	2	conference	conference	NOUN
ftr-464	802	3	report	report	NOUN
ftr-464	802	4	follows	follow	VERB
ftr-464	802	5	the	the	DET
ftr-464	802	6	house	house	NOUN
ftr-464	802	7	bill	bill	NOUN
ftr-464	802	8	,	,	PUNCT
ftr-464	802	9	which	which	PRON
ftr-464	802	10	"	"	PUNCT
ftr-464	802	11	expands	expand	VERB
ftr-464	802	12	and	and	CCONJ
ftr-464	802	13	substantially	substantially	ADV
ftr-464	802	14	strengthens	strengthen	VERB
ftr-464	802	15	in	in	ADP
ftr-464	802	16	several	several	ADJ
ftr-464	802	17	ways	way	NOUN
ftr-464	802	18	the	the	DET
ftr-464	802	19	present	present	ADJ
ftr-464	802	20	-	-	PUNCT
ftr-464	802	21	law	law	NOUN
ftr-464	802	22	provisions	provision	NOUN
ftr-464	802	23	"	"	PUNCT
ftr-464	802	24	in	in	ADP
ftr-464	802	25	§	§	PROPN
ftr-464	802	26	§	§	PROPN
ftr-464	802	27	877	877	NUM
ftr-464	802	28	,	,	PUNCT
ftr-464	802	29	2107	2107	NUM
ftr-464	802	30	,	,	PUNCT
ftr-464	802	31	and	and	CCONJ
ftr-464	802	32	2501(a)(3	2501(a)(3	NOUN
ftr-464	802	33	)	)	PUNCT
ftr-464	802	34	.	.	PUNCT
ftr-464	803	1	i	i	PRON
ftr-464	803	2	d.	d.	PROPN
ftr-464	803	3	1	1	NUM
ftr-464	803	4	230	230	NUM
ftr-464	803	5	.	.	PUNCT
ftr-464	804	1	these	these	DET
ftr-464	804	2	existing	exist	VERB
ftr-464	804	3	provisions	provision	NOUN
ftr-464	804	4	are	be	AUX
ftr-464	804	5	applied	apply	VERB
ftr-464	804	6	to	to	ADP
ftr-464	804	7	"	"	PUNCT
ftr-464	804	8	certain	certain	ADJ
ftr-464	804	9	long	long	ADJ
ftr-464	804	10	-	-	PUNCT
ftr-464	804	11	term	term	NOUN
ftr-464	804	12	residents	resident	NOUN
ftr-464	804	13	of	of	ADP
ftr-464	804	14	the	the	DET
ftr-464	804	15	united	united	PROPN
ftr-464	804	16	states	states	PROPN
ftr-464	804	17	,	,	PUNCT
ftr-464	804	18	"	"	PUNCT
ftr-464	804	19	and	and	CCONJ
ftr-464	804	20	are	be	AUX
ftr-464	804	21	applied	apply	VERB
ftr-464	804	22	in	in	ADP
ftr-464	804	23	some	some	DET
ftr-464	804	24	situations	situation	NOUN
ftr-464	804	25	"	"	PUNCT
ftr-464	804	26	without	without	ADP
ftr-464	804	27	inquiry	inquiry	NOUN
ftr-464	804	28	as	as	ADP
ftr-464	804	29	to	to	PART
ftr-464	804	30	...	...	PUNCT
ftr-464	804	31	motive	motive	VERB
ftr-464	804	32	.	.	PUNCT
ftr-464	804	33	"	"	PUNCT
ftr-464	805	1	moreover	moreover	ADV
ftr-464	805	2	,	,	PUNCT
ftr-464	805	3	the	the	DET
ftr-464	805	4	conference	conference	NOUN
ftr-464	805	5	report	report	NOUN
ftr-464	805	6	"	"	PUNCT
ftr-464	805	7	expands	expand	VERB
ftr-464	805	8	the	the	DET
ftr-464	805	9	categories	category	NOUN
ftr-464	805	10	of	of	ADP
ftr-464	805	11	income	income	NOUN
ftr-464	805	12	and	and	CCONJ
ftr-464	805	13	gains	gain	NOUN
ftr-464	805	14	that	that	PRON
ftr-464	805	15	are	be	AUX
ftr-464	805	16	treated	treat	VERB
ftr-464	805	17	as	as	ADP
ftr-464	805	18	u.s	u.s	PROPN
ftr-464	805	19	.	.	PROPN
ftr-464	805	20	source	source	NOUN
ftr-464	805	21	.	.	PUNCT
ftr-464	805	22	"	"	PUNCT
ftr-464	806	1	i	i	PRON
ftr-464	806	2	d.	d.	PROPN
ftr-464	806	3	132	132	NUM
ftr-464	806	4	.	.	PUNCT
ftr-464	807	1	for	for	ADP
ftr-464	807	2	a	a	DET
ftr-464	807	3	discussion	discussion	NOUN
ftr-464	807	4	of	of	ADP
ftr-464	807	5	the	the	DET
ftr-464	807	6	types	type	NOUN
ftr-464	807	7	of	of	ADP
ftr-464	807	8	income	income	NOUN
ftr-464	807	9	covered	cover	VERB
ftr-464	807	10	in	in	ADP
ftr-464	807	11	the	the	DET
ftr-464	807	12	house	house	NOUN
ftr-464	807	13	bill	bill	NOUN
ftr-464	807	14	,	,	PUNCT
ftr-464	807	15	see	see	VERB
ftr-464	807	16	h.r	h.r	PROPN
ftr-464	807	17	.	.	PROPN
ftr-464	807	18	rep	rep	PROPN
ftr-464	807	19	.	.	PROPN
ftr-464	808	1	no	no	PROPN
ftr-464	808	2	.	.	NOUN
ftr-464	809	1	736	736	NUM
ftr-464	809	2	,	,	PUNCT
ftr-464	809	3	supra	supra	PROPN
ftr-464	809	4	note	note	NOUN
ftr-464	809	5	129	129	NUM
ftr-464	809	6	,	,	PUNCT
ftr-464	809	7	u91	u91	VERB
ftr-464	809	8	236	236	NUM
ftr-464	809	9	-	-	SYM
ftr-464	809	10	42	42	NUM
ftr-464	809	11	.	.	PUNCT
ftr-464	810	1	133	133	NUM
ftr-464	810	2	.	.	PUNCT
ftr-464	811	1	see	see	VERB
ftr-464	811	2	,	,	PUNCT
ftr-464	811	3	e.g.	e.g.	ADV
ftr-464	811	4	,	,	PUNCT
ftr-464	811	5	1981	1981	NUM
ftr-464	811	6	u.s	u.s	PROPN
ftr-464	811	7	.	.	PROPN
ftr-464	811	8	model	model	PROPN
ftr-464	811	9	,	,	PUNCT
ftr-464	811	10	supra	supra	PROPN
ftr-464	811	11	note	note	PROPN
ftr-464	811	12	83	83	NUM
ftr-464	811	13	,	,	PUNCT
ftr-464	811	14	art	art	NOUN
ftr-464	811	15	.	.	PUNCT
ftr-464	812	1	18	18	NUM
ftr-464	812	2	,	,	PUNCT
ftr-464	812	3	i.	i.	NOUN
ftr-464	812	4	article	article	NOUN
ftr-464	812	5	15	15	NUM
ftr-464	812	6	,	,	PUNCT
ftr-464	812	7	dealing	deal	VERB
ftr-464	812	8	with	with	ADP
ftr-464	812	9	dependent	dependent	ADJ
ftr-464	812	10	personal	personal	ADJ
ftr-464	812	11	services	service	NOUN
ftr-464	812	12	,	,	PUNCT
ftr-464	812	13	is	be	AUX
ftr-464	812	14	made	make	VERB
ftr-464	812	15	"	"	PUNCT
ftr-464	812	16	[	[	X
ftr-464	812	17	s]ubject	s]ubject	VERB
ftr-464	812	18	to	to	ADP
ftr-464	812	19	the	the	DET
ftr-464	812	20	provisions	provision	NOUN
ftr-464	812	21	of	of	ADP
ftr-464	812	22	articl[el	articl[el	PROPN
ftr-464	812	23	18	18	NUM
ftr-464	812	24	.	.	PUNCT
ftr-464	812	25	"	"	PUNCT
ftr-464	813	1	i	i	PRON
ftr-464	813	2	d.	d.	PROPN
ftr-464	813	3	art	art	PROPN
ftr-464	813	4	.	.	PUNCT
ftr-464	814	1	15	15	NUM
ftr-464	814	2	,	,	PUNCT
ftr-464	814	3	1	1	NUM
ftr-464	814	4	.	.	X
ftr-464	814	5	19961	19961	NUM
ftr-464	814	6	florida	florida	PROPN
ftr-464	814	7	tax	tax	PROPN
ftr-464	814	8	review	review	NOUN
ftr-464	814	9	model	model	NOUN
ftr-464	814	10	(	(	PUNCT
ftr-464	814	11	although	although	SCONJ
ftr-464	814	12	with	with	ADP
ftr-464	814	13	a	a	DET
ftr-464	814	14	new	new	ADJ
ftr-464	814	15	limitation	limitation	NOUN
ftr-464	814	16	on	on	ADP
ftr-464	814	17	taxation	taxation	NOUN
ftr-464	814	18	by	by	ADP
ftr-464	814	19	the	the	DET
ftr-464	814	20	residence	residence	NOUN
ftr-464	814	21	country	country	NOUN
ftr-464	814	22	)	)	PUNCT
ftr-464	814	23	.	.	PUNCT
ftr-464	814	24	"	"	PUNCT
ftr-464	815	1	4	4	NUM
ftr-464	815	2	thus	thus	ADV
ftr-464	815	3	,	,	PUNCT
ftr-464	815	4	in	in	ADP
ftr-464	815	5	rows	row	NOUN
ftr-464	815	6	2	2	NUM
ftr-464	815	7	and	and	CCONJ
ftr-464	815	8	5	5	NUM
ftr-464	815	9	of	of	ADP
ftr-464	815	10	table	table	NOUN
ftr-464	815	11	1	1	NUM
ftr-464	815	12	,	,	PUNCT
ftr-464	815	13	pages	page	NOUN
ftr-464	815	14	358	358	NUM
ftr-464	815	15	-	-	SYM
ftr-464	815	16	59	59	NUM
ftr-464	815	17	,	,	PUNCT
ftr-464	815	18	where	where	SCONJ
ftr-464	815	19	a	a	DET
ftr-464	815	20	distribution	distribution	NOUN
ftr-464	815	21	is	be	AUX
ftr-464	815	22	received	receive	VERB
ftr-464	815	23	by	by	ADP
ftr-464	815	24	a	a	DET
ftr-464	815	25	nonresident	nonresident	ADJ
ftr-464	815	26	alien	alien	NOUN
ftr-464	815	27	from	from	ADP
ftr-464	815	28	a	a	DET
ftr-464	815	29	u.s	u.s	PROPN
ftr-464	815	30	.	.	PROPN
ftr-464	815	31	qualified	qualified	ADJ
ftr-464	815	32	plan	plan	NOUN
ftr-464	815	33	,	,	PUNCT
ftr-464	815	34	this	this	DET
ftr-464	815	35	treaty	treaty	NOUN
ftr-464	815	36	rule	rule	NOUN
ftr-464	815	37	would	would	AUX
ftr-464	815	38	bar	bar	VERB
ftr-464	815	39	imposition	imposition	NOUN
ftr-464	815	40	of	of	ADP
ftr-464	815	41	u.s	u.s	PROPN
ftr-464	815	42	.	.	PROPN
ftr-464	815	43	tax	tax	NOUN
ftr-464	815	44	on	on	ADP
ftr-464	815	45	the	the	DET
ftr-464	815	46	distribution	distribution	NOUN
ftr-464	815	47	.	.	PUNCT
ftr-464	816	1	'35	'35	NUM
ftr-464	816	2	this	this	DET
ftr-464	816	3	treaty	treaty	NOUN
ftr-464	816	4	position	position	NOUN
ftr-464	816	5	is	be	AUX
ftr-464	816	6	consistent	consistent	ADJ
ftr-464	816	7	with	with	ADP
ftr-464	816	8	the	the	DET
ftr-464	816	9	1963	1963	NUM
ftr-464	816	10	,	,	PUNCT
ftr-464	816	11	1977	1977	NUM
ftr-464	816	12	and	and	CCONJ
ftr-464	816	13	1992	1992	NUM
ftr-464	816	14	oecd	oecd	PROPN
ftr-464	816	15	136	136	NUM
ftr-464	816	16	model	model	NOUN
ftr-464	816	17	treaties	treaty	NOUN
ftr-464	816	18	,	,	PUNCT
ftr-464	816	19	137	137	NUM
ftr-464	816	20	although	although	SCONJ
ftr-464	816	21	reservations	reservation	NOUN
ftr-464	816	22	to	to	ADP
ftr-464	816	23	this	this	DET
ftr-464	816	24	aspect	aspect	NOUN
ftr-464	816	25	of	of	ADP
ftr-464	816	26	the	the	DET
ftr-464	816	27	134	134	NUM
ftr-464	816	28	.	.	PUNCT
ftr-464	817	1	the	the	DET
ftr-464	817	2	1996	1996	NUM
ftr-464	817	3	u.s	u.s	PROPN
ftr-464	817	4	.	.	PROPN
ftr-464	817	5	model	model	NOUN
ftr-464	817	6	provides	provide	VERB
ftr-464	817	7	that	that	SCONJ
ftr-464	817	8	"	"	PUNCT
ftr-464	817	9	pension	pension	NOUN
ftr-464	817	10	distributions	distribution	NOUN
ftr-464	817	11	...	...	PUNCT
ftr-464	817	12	beneficially	beneficially	ADV
ftr-464	817	13	owned	own	VERB
ftr-464	817	14	by	by	ADP
ftr-464	817	15	a	a	DET
ftr-464	817	16	resident	resident	NOUN
ftr-464	817	17	of	of	ADP
ftr-464	817	18	a	a	DET
ftr-464	817	19	contracting	contracting	NOUN
ftr-464	817	20	state	state	NOUN
ftr-464	817	21	,	,	PUNCT
ftr-464	817	22	whether	whether	SCONJ
ftr-464	817	23	paid	pay	VERB
ftr-464	817	24	periodically	periodically	ADV
ftr-464	817	25	or	or	CCONJ
ftr-464	817	26	as	as	ADP
ftr-464	817	27	a	a	DET
ftr-464	817	28	single	single	ADJ
ftr-464	817	29	sum	sum	NOUN
ftr-464	817	30	,	,	PUNCT
ftr-464	817	31	shall	shall	AUX
ftr-464	817	32	be	be	AUX
ftr-464	817	33	taxable	taxable	ADJ
ftr-464	817	34	only	only	ADV
ftr-464	817	35	in	in	ADP
ftr-464	817	36	that	that	DET
ftr-464	817	37	state	state	NOUN
ftr-464	817	38	,	,	PUNCT
ftr-464	817	39	but	but	CCONJ
ftr-464	817	40	only	only	ADV
ftr-464	817	41	to	to	ADP
ftr-464	817	42	the	the	DET
ftr-464	817	43	extent	extent	NOUN
ftr-464	817	44	not	not	PART
ftr-464	817	45	included	include	VERB
ftr-464	817	46	in	in	ADP
ftr-464	817	47	taxable	taxable	ADJ
ftr-464	817	48	income	income	NOUN
ftr-464	817	49	in	in	ADP
ftr-464	817	50	the	the	DET
ftr-464	817	51	other	other	ADJ
ftr-464	817	52	contracting	contracting	NOUN
ftr-464	817	53	state	state	NOUN
ftr-464	817	54	prior	prior	ADV
ftr-464	817	55	to	to	ADP
ftr-464	817	56	the	the	DET
ftr-464	817	57	distribution	distribution	NOUN
ftr-464	817	58	.	.	PUNCT
ftr-464	817	59	"	"	PUNCT
ftr-464	818	1	1996	1996	NUM
ftr-464	818	2	u.s	u.s	PROPN
ftr-464	818	3	.	.	PROPN
ftr-464	818	4	model	model	PROPN
ftr-464	818	5	,	,	PUNCT
ftr-464	818	6	supra	supra	PROPN
ftr-464	818	7	note	note	NOUN
ftr-464	818	8	2	2	NUM
ftr-464	818	9	,	,	PUNCT
ftr-464	818	10	art	art	NOUN
ftr-464	818	11	.	.	PUNCT
ftr-464	819	1	18	18	NUM
ftr-464	819	2	,	,	PUNCT
ftr-464	819	3	$	$	SYM
ftr-464	819	4	1	1	NUM
ftr-464	819	5	;	;	PUNCT
ftr-464	819	6	1996	1996	NUM
ftr-464	819	7	treasury	treasury	PROPN
ftr-464	819	8	explanation	explanation	NOUN
ftr-464	819	9	,	,	PUNCT
ftr-464	819	10	supra	supra	PROPN
ftr-464	819	11	note	note	NOUN
ftr-464	819	12	2	2	NUM
ftr-464	819	13	,	,	PUNCT
ftr-464	819	14	241	241	NUM
ftr-464	819	15	-	-	SYM
ftr-464	819	16	46	46	NUM
ftr-464	819	17	.	.	PUNCT
ftr-464	820	1	see	see	VERB
ftr-464	820	2	infra	infra	NOUN
ftr-464	820	3	text	text	NOUN
ftr-464	820	4	accompanying	accompany	VERB
ftr-464	820	5	notes	note	NOUN
ftr-464	820	6	296	296	NUM
ftr-464	820	7	-	-	SYM
ftr-464	820	8	301	301	NUM
ftr-464	820	9	(	(	PUNCT
ftr-464	820	10	discussing	discuss	VERB
ftr-464	820	11	the	the	DET
ftr-464	820	12	new	new	ADJ
ftr-464	820	13	limitation	limitation	NOUN
ftr-464	820	14	imposed	impose	VERB
ftr-464	820	15	on	on	ADP
ftr-464	820	16	the	the	DET
ftr-464	820	17	residence	residence	NOUN
ftr-464	820	18	country	country	NOUN
ftr-464	820	19	)	)	PUNCT
ftr-464	820	20	.	.	PUNCT
ftr-464	821	1	135	135	NUM
ftr-464	821	2	.	.	PUNCT
ftr-464	822	1	the	the	DET
ftr-464	822	2	savings	saving	NOUN
ftr-464	822	3	clause	clause	NOUN
ftr-464	822	4	of	of	ADP
ftr-464	822	5	treaties	treaty	NOUN
ftr-464	822	6	would	would	AUX
ftr-464	822	7	,	,	PUNCT
ftr-464	822	8	however	however	ADV
ftr-464	822	9	,	,	PUNCT
ftr-464	822	10	generally	generally	ADV
ftr-464	822	11	preserve	preserve	VERB
ftr-464	822	12	the	the	DET
ftr-464	822	13	u.s	u.s	PROPN
ftr-464	822	14	.	.	PROPN
ftr-464	822	15	right	right	NOUN
ftr-464	822	16	to	to	PART
ftr-464	822	17	tax	tax	VERB
ftr-464	822	18	pension	pension	NOUN
ftr-464	822	19	income	income	NOUN
ftr-464	822	20	of	of	ADP
ftr-464	822	21	a	a	DET
ftr-464	822	22	u.s	u.s	PROPN
ftr-464	822	23	.	.	PROPN
ftr-464	822	24	citizen	citizen	NOUN
ftr-464	822	25	even	even	ADV
ftr-464	822	26	if	if	SCONJ
ftr-464	822	27	he	he	PRON
ftr-464	822	28	or	or	CCONJ
ftr-464	822	29	she	she	PRON
ftr-464	822	30	is	be	AUX
ftr-464	822	31	resident	resident	ADJ
ftr-464	822	32	in	in	ADP
ftr-464	822	33	another	another	DET
ftr-464	822	34	country	country	NOUN
ftr-464	822	35	at	at	ADP
ftr-464	822	36	the	the	DET
ftr-464	822	37	time	time	NOUN
ftr-464	822	38	of	of	ADP
ftr-464	822	39	retirement	retirement	NOUN
ftr-464	822	40	.	.	PUNCT
ftr-464	823	1	see	see	VERB
ftr-464	823	2	,	,	PUNCT
ftr-464	823	3	e.g.	e.g.	ADV
ftr-464	823	4	,	,	PUNCT
ftr-464	823	5	1981	1981	NUM
ftr-464	823	6	u.s	u.s	PROPN
ftr-464	823	7	.	.	PROPN
ftr-464	823	8	model	model	PROPN
ftr-464	823	9	,	,	PUNCT
ftr-464	823	10	supra	supra	PROPN
ftr-464	823	11	note	note	PROPN
ftr-464	823	12	83	83	NUM
ftr-464	823	13	,	,	PUNCT
ftr-464	823	14	art	art	NOUN
ftr-464	823	15	.	.	PUNCT
ftr-464	824	1	1	1	NUM
ftr-464	824	2	,	,	PUNCT
ftr-464	824	3	u	u	NOUN
ftr-464	824	4	3	3	NUM
ftr-464	824	5	,	,	PUNCT
ftr-464	824	6	4(a	4(a	NUM
ftr-464	824	7	)	)	PUNCT
ftr-464	824	8	.	.	PUNCT
ftr-464	825	1	this	this	PRON
ftr-464	825	2	may	may	AUX
ftr-464	825	3	result	result	VERB
ftr-464	825	4	in	in	ADP
ftr-464	825	5	double	double	ADJ
ftr-464	825	6	international	international	ADJ
ftr-464	825	7	taxation	taxation	NOUN
ftr-464	825	8	of	of	ADP
ftr-464	825	9	pension	pension	NOUN
ftr-464	825	10	income	income	NOUN
ftr-464	825	11	derived	derive	VERB
ftr-464	825	12	by	by	ADP
ftr-464	825	13	a	a	DET
ftr-464	825	14	u.s	u.s	PROPN
ftr-464	825	15	.	.	PROPN
ftr-464	825	16	citizen	citizen	PROPN
ftr-464	825	17	resident	resident	NOUN
ftr-464	825	18	in	in	ADP
ftr-464	825	19	another	another	DET
ftr-464	825	20	country	country	NOUN
ftr-464	825	21	,	,	PUNCT
ftr-464	825	22	even	even	ADV
ftr-464	825	23	though	though	SCONJ
ftr-464	825	24	that	that	DET
ftr-464	825	25	country	country	NOUN
ftr-464	825	26	is	be	AUX
ftr-464	825	27	a	a	DET
ftr-464	825	28	u.s	u.s	PROPN
ftr-464	825	29	.	.	PROPN
ftr-464	825	30	treaty	treaty	NOUN
ftr-464	825	31	partner	partner	NOUN
ftr-464	825	32	.	.	PUNCT
ftr-464	826	1	in	in	ADP
ftr-464	826	2	the	the	DET
ftr-464	826	3	recent	recent	ADJ
ftr-464	826	4	treaty	treaty	NOUN
ftr-464	826	5	with	with	ADP
ftr-464	826	6	france	france	PROPN
ftr-464	826	7	,	,	PUNCT
ftr-464	826	8	special	special	ADJ
ftr-464	826	9	provisions	provision	NOUN
ftr-464	826	10	are	be	AUX
ftr-464	826	11	included	include	VERB
ftr-464	826	12	to	to	PART
ftr-464	826	13	avoid	avoid	VERB
ftr-464	826	14	such	such	ADJ
ftr-464	826	15	double	double	ADJ
ftr-464	826	16	taxation	taxation	NOUN
ftr-464	826	17	.	.	PUNCT
ftr-464	827	1	convention	convention	NOUN
ftr-464	827	2	between	between	ADP
ftr-464	827	3	the	the	DET
ftr-464	827	4	government	government	NOUN
ftr-464	827	5	of	of	ADP
ftr-464	827	6	the	the	DET
ftr-464	827	7	united	united	PROPN
ftr-464	827	8	states	states	PROPN
ftr-464	827	9	of	of	ADP
ftr-464	827	10	america	america	PROPN
ftr-464	827	11	and	and	CCONJ
ftr-464	827	12	the	the	DET
ftr-464	827	13	government	government	NOUN
ftr-464	827	14	of	of	ADP
ftr-464	827	15	the	the	DET
ftr-464	827	16	french	french	ADJ
ftr-464	827	17	republic	republic	NOUN
ftr-464	827	18	for	for	ADP
ftr-464	827	19	the	the	DET
ftr-464	827	20	avoidance	avoidance	NOUN
ftr-464	827	21	of	of	ADP
ftr-464	827	22	double	double	ADJ
ftr-464	827	23	taxation	taxation	NOUN
ftr-464	827	24	on	on	ADP
ftr-464	827	25	income	income	NOUN
ftr-464	827	26	and	and	CCONJ
ftr-464	827	27	prevention	prevention	NOUN
ftr-464	827	28	of	of	ADP
ftr-464	827	29	fiscal	fiscal	ADJ
ftr-464	827	30	evasion	evasion	NOUN
ftr-464	827	31	with	with	ADP
ftr-464	827	32	respect	respect	NOUN
ftr-464	827	33	to	to	ADP
ftr-464	827	34	taxes	taxis	NOUN
ftr-464	827	35	on	on	ADP
ftr-464	827	36	income	income	NOUN
ftr-464	827	37	and	and	CCONJ
ftr-464	827	38	capital	capital	NOUN
ftr-464	827	39	,	,	PUNCT
ftr-464	827	40	aug	aug	PROPN
ftr-464	827	41	.	.	PROPN
ftr-464	827	42	31	31	NUM
ftr-464	827	43	,	,	PUNCT
ftr-464	827	44	1994	1994	NUM
ftr-464	827	45	,	,	PUNCT
ftr-464	827	46	art	art	NOUN
ftr-464	827	47	.	.	PUNCT
ftr-464	828	1	24	24	NUM
ftr-464	828	2	,	,	PUNCT
ftr-464	828	3	2	2	NUM
ftr-464	828	4	,	,	PUNCT
ftr-464	828	5	reprinted	reprint	VERB
ftr-464	828	6	in	in	ADP
ftr-464	828	7	tax	tax	NOUN
ftr-464	828	8	treaties	treaty	NOUN
ftr-464	828	9	(	(	PUNCT
ftr-464	828	10	cch	cch	NOUN
ftr-464	828	11	)	)	PUNCT
ftr-464	828	12	3001.04	3001.04	NUM
ftr-464	828	13	,	,	PUNCT
ftr-464	828	14	27005	27005	NUM
ftr-464	828	15	-	-	SYM
ftr-464	828	16	13	13	NUM
ftr-464	829	1	[	[	X
ftr-464	829	2	hereinafter	hereinafter	NOUN
ftr-464	829	3	u.s.-france	u.s.-france	NOUN
ftr-464	829	4	income	income	PROPN
ftr-464	829	5	tax	tax	PROPN
ftr-464	829	6	treaty	treaty	PROPN
ftr-464	829	7	]	]	PUNCT
ftr-464	829	8	.	.	PUNCT
ftr-464	830	1	first	first	ADV
ftr-464	830	2	,	,	PUNCT
ftr-464	830	3	in	in	ADP
ftr-464	830	4	the	the	DET
ftr-464	830	5	case	case	NOUN
ftr-464	830	6	of	of	ADP
ftr-464	830	7	a	a	DET
ftr-464	830	8	pension	pension	NOUN
ftr-464	830	9	distribution	distribution	NOUN
ftr-464	830	10	attributable	attributable	ADJ
ftr-464	830	11	to	to	ADP
ftr-464	830	12	services	service	NOUN
ftr-464	830	13	performed	perform	VERB
ftr-464	830	14	while	while	SCONJ
ftr-464	830	15	the	the	DET
ftr-464	830	16	principal	principal	ADJ
ftr-464	830	17	place	place	NOUN
ftr-464	830	18	of	of	ADP
ftr-464	830	19	employment	employment	NOUN
ftr-464	830	20	was	be	AUX
ftr-464	830	21	in	in	ADP
ftr-464	830	22	the	the	DET
ftr-464	830	23	u.s	u.s	PROPN
ftr-464	830	24	.	.	PROPN
ftr-464	830	25	,	,	PUNCT
ftr-464	830	26	france	france	PROPN
ftr-464	830	27	agrees	agree	VERB
ftr-464	830	28	to	to	PART
ftr-464	830	29	provide	provide	VERB
ftr-464	830	30	an	an	DET
ftr-464	830	31	effective	effective	ADJ
ftr-464	830	32	exemption	exemption	NOUN
ftr-464	830	33	from	from	ADP
ftr-464	830	34	french	french	ADJ
ftr-464	830	35	tax	tax	NOUN
ftr-464	830	36	for	for	ADP
ftr-464	830	37	a	a	DET
ftr-464	830	38	u.s	u.s	PROPN
ftr-464	830	39	.	.	PROPN
ftr-464	830	40	citizen	citizen	PROPN
ftr-464	830	41	resident	resident	NOUN
ftr-464	830	42	in	in	ADP
ftr-464	830	43	france	france	PROPN
ftr-464	830	44	.	.	PUNCT
ftr-464	831	1	i	i	PRON
ftr-464	831	2	d.	d.	PROPN
ftr-464	831	3	art	art	PROPN
ftr-464	831	4	.	.	PUNCT
ftr-464	832	1	24	24	NUM
ftr-464	832	2	,	,	PUNCT
ftr-464	832	3	i	i	PRON
ftr-464	832	4	2(a)(i	2(a)(i	NUM
ftr-464	832	5	)	)	PUNCT
ftr-464	832	6	,	,	PUNCT
ftr-464	832	7	2(b)(iv	2(b)(iv	NUM
ftr-464	832	8	)	)	PUNCT
ftr-464	832	9	.	.	PUNCT
ftr-464	833	1	second	second	ADJ
ftr-464	833	2	,	,	PUNCT
ftr-464	833	3	the	the	DET
ftr-464	833	4	u.s	u.s	PROPN
ftr-464	833	5	.	.	PROPN
ftr-464	833	6	agrees	agree	VERB
ftr-464	833	7	generally	generally	ADV
ftr-464	833	8	that	that	SCONJ
ftr-464	833	9	where	where	SCONJ
ftr-464	833	10	u.s	u.s	PROPN
ftr-464	833	11	.	.	PROPN
ftr-464	833	12	tax	tax	NOUN
ftr-464	833	13	is	be	AUX
ftr-464	833	14	imposed	impose	VERB
ftr-464	833	15	solely	solely	ADV
ftr-464	833	16	on	on	ADP
ftr-464	833	17	the	the	DET
ftr-464	833	18	basis	basis	NOUN
ftr-464	833	19	of	of	ADP
ftr-464	833	20	citizenship	citizenship	NOUN
ftr-464	833	21	,	,	PUNCT
ftr-464	833	22	the	the	DET
ftr-464	833	23	u.s	u.s	PROPN
ftr-464	833	24	.	.	PROPN
ftr-464	833	25	will	will	AUX
ftr-464	833	26	provide	provide	VERB
ftr-464	833	27	credit	credit	NOUN
ftr-464	833	28	for	for	ADP
ftr-464	833	29	french	french	ADJ
ftr-464	833	30	tax	tax	NOUN
ftr-464	833	31	imposed	impose	VERB
ftr-464	833	32	on	on	ADP
ftr-464	833	33	the	the	DET
ftr-464	833	34	basis	basis	NOUN
ftr-464	833	35	of	of	ADP
ftr-464	833	36	residence	residence	NOUN
ftr-464	833	37	(	(	PUNCT
ftr-464	833	38	e.g.	e.g.	ADV
ftr-464	833	39	,	,	PUNCT
ftr-464	833	40	on	on	ADP
ftr-464	833	41	pension	pension	NOUN
ftr-464	833	42	income	income	NOUN
ftr-464	833	43	derived	derive	VERB
ftr-464	833	44	by	by	ADP
ftr-464	833	45	a	a	DET
ftr-464	833	46	french	french	ADJ
ftr-464	833	47	resident	resident	NOUN
ftr-464	833	48	/	/	SYM
ftr-464	833	49	u.s	u.s	PROPN
ftr-464	833	50	.	.	PROPN
ftr-464	833	51	citizen	citizen	NOUN
ftr-464	833	52	with	with	ADP
ftr-464	833	53	respect	respect	NOUN
ftr-464	833	54	to	to	ADP
ftr-464	833	55	employment	employment	NOUN
ftr-464	833	56	outside	outside	ADP
ftr-464	833	57	the	the	DET
ftr-464	833	58	u.s	u.s	PROPN
ftr-464	833	59	.	.	PROPN
ftr-464	833	60	)	)	PUNCT
ftr-464	833	61	.	.	PUNCT
ftr-464	834	1	i	i	PRON
ftr-464	834	2	d.	d.	PROPN
ftr-464	834	3	art	art	PROPN
ftr-464	834	4	.	.	PUNCT
ftr-464	835	1	24	24	NUM
ftr-464	835	2	,	,	PUNCT
ftr-464	835	3	l(b	l(b	PROPN
ftr-464	835	4	)	)	PUNCT
ftr-464	835	5	.	.	PUNCT
ftr-464	836	1	see	see	VERB
ftr-464	836	2	treasury	treasury	PROPN
ftr-464	836	3	department	department	PROPN
ftr-464	836	4	technical	technical	ADJ
ftr-464	836	5	explanation	explanation	NOUN
ftr-464	836	6	of	of	ADP
ftr-464	836	7	the	the	DET
ftr-464	836	8	u.s	u.s	PROPN
ftr-464	836	9	.	.	PROPN
ftr-464	836	10	france	france	PROPN
ftr-464	836	11	income	income	PROPN
ftr-464	836	12	tax	tax	PROPN
ftr-464	836	13	treaty	treaty	PROPN
ftr-464	836	14	,	,	PUNCT
ftr-464	836	15	reprinted	reprint	VERB
ftr-464	836	16	in	in	ADP
ftr-464	836	17	tax	tax	NOUN
ftr-464	836	18	treaties	treaty	NOUN
ftr-464	836	19	(	(	PUNCT
ftr-464	836	20	cch	cch	NOUN
ftr-464	836	21	)	)	PUNCT
ftr-464	836	22	3058	3058	NUM
ftr-464	836	23	,	,	PUNCT
ftr-464	836	24	27,197	27,197	NUM
ftr-464	836	25	-	-	SYM
ftr-464	836	26	5	5	NUM
ftr-464	836	27	,	,	PUNCT
ftr-464	836	28	discussing	discuss	VERB
ftr-464	836	29	art	art	NOUN
ftr-464	836	30	.	.	PUNCT
ftr-464	837	1	24	24	NUM
ftr-464	838	1	[	[	X
ftr-464	838	2	hereinafter	hereinafter	NOUN
ftr-464	838	3	treasury	treasury	NOUN
ftr-464	838	4	explanation	explanation	NOUN
ftr-464	838	5	of	of	ADP
ftr-464	838	6	u.s.-france	u.s.-france	PROPN
ftr-464	838	7	treaty	treaty	PROPN
ftr-464	838	8	]	]	PUNCT
ftr-464	838	9	.	.	PUNCT
ftr-464	839	1	136	136	NUM
ftr-464	839	2	.	.	PUNCT
ftr-464	840	1	the	the	DET
ftr-464	840	2	model	model	NOUN
ftr-464	840	3	tax	tax	NOUN
ftr-464	840	4	treaties	treaty	NOUN
ftr-464	840	5	prepared	prepare	VERB
ftr-464	840	6	under	under	ADP
ftr-464	840	7	the	the	DET
ftr-464	840	8	auspices	auspex	NOUN
ftr-464	840	9	of	of	ADP
ftr-464	840	10	the	the	DET
ftr-464	840	11	league	league	NOUN
ftr-464	840	12	of	of	ADP
ftr-464	840	13	nations	nation	NOUN
ftr-464	840	14	varied	varied	ADJ
ftr-464	840	15	in	in	ADP
ftr-464	840	16	their	their	PRON
ftr-464	840	17	approach	approach	NOUN
ftr-464	840	18	to	to	ADP
ftr-464	840	19	the	the	DET
ftr-464	840	20	treatment	treatment	NOUN
ftr-464	840	21	of	of	ADP
ftr-464	840	22	pensions	pension	NOUN
ftr-464	840	23	.	.	PUNCT
ftr-464	841	1	draft	draft	NOUN
ftr-464	841	2	conventions	convention	NOUN
ftr-464	841	3	ia	ia	PROPN
ftr-464	841	4	and	and	CCONJ
ftr-464	841	5	ic	ic	PROPN
ftr-464	841	6	provided	provide	VERB
ftr-464	841	7	that	that	SCONJ
ftr-464	841	8	"	"	PUNCT
ftr-464	841	9	[	[	X
ftr-464	841	10	p]ublic	p]ublic	ADJ
ftr-464	841	11	or	or	CCONJ
ftr-464	841	12	private	private	ADJ
ftr-464	841	13	pensions	pension	NOUN
ftr-464	841	14	shall	shall	AUX
ftr-464	841	15	be	be	AUX
ftr-464	841	16	taxable	taxable	ADJ
ftr-464	841	17	in	in	ADP
ftr-464	841	18	the	the	DET
ftr-464	841	19	state	state	NOUN
ftr-464	841	20	of	of	ADP
ftr-464	841	21	the	the	DET
ftr-464	841	22	debtor	debtor	NOUN
ftr-464	841	23	of	of	ADP
ftr-464	841	24	such	such	ADJ
ftr-464	841	25	income	income	NOUN
ftr-464	841	26	.	.	PUNCT
ftr-464	841	27	"	"	PUNCT
ftr-464	842	1	league	league	PROPN
ftr-464	842	2	of	of	ADP
ftr-464	842	3	nations	nation	NOUN
ftr-464	842	4	,	,	PUNCT
ftr-464	842	5	report	report	NOUN
ftr-464	842	6	presented	present	VERB
ftr-464	842	7	by	by	ADP
ftr-464	842	8	the	the	DET
ftr-464	842	9	general	general	ADJ
ftr-464	842	10	meeting	meeting	NOUN
ftr-464	842	11	of	of	ADP
ftr-464	842	12	government	government	NOUN
ftr-464	842	13	experts	expert	NOUN
ftr-464	842	14	on	on	ADP
ftr-464	842	15	double	double	ADJ
ftr-464	842	16	taxation	taxation	NOUN
ftr-464	842	17	and	and	CCONJ
ftr-464	842	18	tax	tax	NOUN
ftr-464	842	19	evasion	evasion	NOUN
ftr-464	842	20	,	,	PUNCT
ftr-464	842	21	(	(	PUNCT
ftr-464	842	22	c.562.m	c.562.m	NOUN
ftr-464	842	23	.	.	PUNCT
ftr-464	843	1	178.1928.11	178.1928.11	NOUN
ftr-464	843	2	)	)	PUNCT
ftr-464	843	3	oct	oct	PROPN
ftr-464	843	4	.	.	PROPN
ftr-464	843	5	31	31	NUM
ftr-464	843	6	,	,	PUNCT
ftr-464	843	7	1928	1928	NUM
ftr-464	843	8	,	,	PUNCT
ftr-464	843	9	official	official	ADJ
ftr-464	843	10	journal	journal	NOUN
ftr-464	843	11	,	,	PUNCT
ftr-464	843	12	jan	jan	PROPN
ftr-464	843	13	.	.	PROPN
ftr-464	843	14	1929	1929	NUM
ftr-464	843	15	,	,	PUNCT
ftr-464	843	16	at	at	ADP
ftr-464	843	17	205	205	NUM
ftr-464	843	18	,	,	PUNCT
ftr-464	843	19	208	208	NUM
ftr-464	843	20	,	,	PUNCT
ftr-464	843	21	215	215	NUM
ftr-464	843	22	.	.	PUNCT
ftr-464	844	1	the	the	DET
ftr-464	844	2	commentary	commentary	NOUN
ftr-464	844	3	states	state	VERB
ftr-464	844	4	that	that	SCONJ
ftr-464	844	5	"	"	PUNCT
ftr-464	844	6	[	[	X
ftr-464	844	7	iut	iut	PROPN
ftr-464	844	8	appeared	appear	VERB
ftr-464	844	9	both	both	CCONJ
ftr-464	844	10	right	right	ADJ
ftr-464	844	11	and	and	CCONJ
ftr-464	844	12	practical	practical	ADJ
ftr-464	844	13	that	that	SCONJ
ftr-464	844	14	all	all	DET
ftr-464	844	15	pensions	pension	NOUN
ftr-464	844	16	should	should	AUX
ftr-464	844	17	be	be	AUX
ftr-464	844	18	made	make	VERB
ftr-464	844	19	subject	subject	ADJ
ftr-464	844	20	to	to	ADP
ftr-464	844	21	the	the	DET
ftr-464	844	22	same	same	ADJ
ftr-464	844	23	rules	rule	NOUN
ftr-464	844	24	.	.	PUNCT
ftr-464	844	25	"	"	PUNCT
ftr-464	845	1	i	i	PRON
ftr-464	845	2	d.	d.	PROPN
ftr-464	845	3	at	at	ADP
ftr-464	845	4	211	211	NUM
ftr-464	845	5	.	.	PUNCT
ftr-464	846	1	it	it	PRON
ftr-464	846	2	then	then	ADV
ftr-464	846	3	explains	explain	VERB
ftr-464	846	4	:	:	PUNCT
ftr-464	846	5	"	"	PUNCT
ftr-464	846	6	in	in	ADP
ftr-464	846	7	the	the	DET
ftr-464	846	8	special	special	ADJ
ftr-464	846	9	case	case	NOUN
ftr-464	846	10	of	of	ADP
ftr-464	846	11	private	private	ADJ
ftr-464	846	12	pensions	pension	NOUN
ftr-464	846	13	,	,	PUNCT
ftr-464	846	14	however	however	ADV
ftr-464	846	15	,	,	PUNCT
ftr-464	846	16	the	the	DET
ftr-464	846	17	country	country	NOUN
ftr-464	846	18	of	of	ADP
ftr-464	846	19	the	the	DET
ftr-464	846	20	debtor	debtor	NOUN
ftr-464	846	21	may	may	AUX
ftr-464	846	22	be	be	AUX
ftr-464	846	23	taken	take	VERB
ftr-464	846	24	to	to	PART
ftr-464	846	25	be	be	AUX
ftr-464	846	26	that	that	SCONJ
ftr-464	846	27	in	in	ADP
ftr-464	846	28	which	which	PRON
ftr-464	846	29	the	the	DET
ftr-464	846	30	activity	activity	NOUN
ftr-464	846	31	was	be	AUX
ftr-464	846	32	carried	carry	VERB
ftr-464	846	33	on	on	ADP
ftr-464	846	34	within	within	ADP
ftr-464	846	35	the	the	DET
ftr-464	846	36	meaning	meaning	NOUN
ftr-464	846	37	of	of	ADP
ftr-464	846	38	article	article	NOUN
ftr-464	846	39	7	7	NUM
ftr-464	847	1	[	[	X
ftr-464	847	2	dealing	deal	VERB
ftr-464	847	3	with	with	ADP
ftr-464	847	4	salaries	salary	NOUN
ftr-464	847	5	]	]	PUNCT
ftr-464	847	6	,	,	PUNCT
ftr-464	847	7	or	or	CCONJ
ftr-464	847	8	that	that	SCONJ
ftr-464	847	9	in	in	ADP
ftr-464	847	10	which	which	PRON
ftr-464	847	11	the	the	DET
ftr-464	847	12	parties	party	NOUN
ftr-464	847	13	concerned	concern	VERB
ftr-464	847	14	subsequently	subsequently	ADV
ftr-464	847	15	established	establish	VERB
ftr-464	847	16	their	their	PRON
ftr-464	847	17	domicile	domicile	NOUN
ftr-464	847	18	.	.	PUNCT
ftr-464	847	19	"	"	PUNCT
ftr-464	848	1	i	i	PRON
ftr-464	848	2	d.	d.	PROPN
ftr-464	848	3	by	by	ADP
ftr-464	848	4	contrast	contrast	NOUN
ftr-464	848	5	,	,	PUNCT
ftr-464	848	6	in	in	ADP
ftr-464	848	7	draft	draft	NOUN
ftr-464	848	8	convention	convention	NOUN
ftr-464	848	9	ib	ib	NOUN
ftr-464	848	10	,	,	PUNCT
ftr-464	848	11	source	source	NOUN
ftr-464	848	12	taxation	taxation	NOUN
ftr-464	848	13	is	be	AUX
ftr-464	848	14	limited	limit	VERB
ftr-464	848	15	to	to	PART
ftr-464	848	16	income	income	VERB
ftr-464	848	17	from	from	ADP
ftr-464	848	18	immovable	immovable	ADJ
ftr-464	848	19	property	property	NOUN
ftr-464	848	20	,	,	PUNCT
ftr-464	848	21	income	income	NOUN
ftr-464	848	22	from	from	ADP
ftr-464	848	23	a	a	DET
ftr-464	848	24	industrial	industrial	ADJ
ftr-464	848	25	,	,	PUNCT
ftr-464	848	26	commercial	commercial	ADJ
ftr-464	848	27	or	or	CCONJ
ftr-464	848	28	agricultural	agricultural	ADJ
ftr-464	848	29	undertaking	undertaking	NOUN
ftr-464	848	30	,	,	PUNCT
ftr-464	848	31	fees	fee	NOUN
ftr-464	848	32	of	of	ADP
ftr-464	848	33	managers	manager	NOUN
ftr-464	848	34	,	,	PUNCT
ftr-464	848	35	salaries	salary	NOUN
ftr-464	848	36	and	and	CCONJ
ftr-464	848	37	wages	wage	NOUN
ftr-464	848	38	,	,	PUNCT
ftr-464	848	39	or	or	CCONJ
ftr-464	848	40	public	public	ADJ
ftr-464	848	41	pensions	pension	NOUN
ftr-464	848	42	.	.	PUNCT
ftr-464	849	1	i	i	PRON
ftr-464	849	2	d.	d.	PROPN
ftr-464	849	3	at	at	ADP
ftr-464	849	4	213	213	NUM
ftr-464	849	5	.	.	PUNCT
ftr-464	850	1	in	in	ADP
ftr-464	850	2	the	the	DET
ftr-464	850	3	"	"	PUNCT
ftr-464	850	4	mexico	mexico	PROPN
ftr-464	850	5	draft	draft	NOUN
ftr-464	850	6	convention	convention	NOUN
ftr-464	850	7	"	"	PUNCT
ftr-464	850	8	of	of	ADP
ftr-464	850	9	1943	1943	NUM
ftr-464	850	10	,	,	PUNCT
ftr-464	850	11	the	the	DET
ftr-464	850	12	fiscal	fiscal	ADJ
ftr-464	850	13	committee	committee	NOUN
ftr-464	850	14	of	of	ADP
ftr-464	850	15	the	the	DET
ftr-464	850	16	league	league	PROPN
ftr-464	850	17	of	of	ADP
ftr-464	850	18	nations	nation	NOUN
ftr-464	850	19	provided	provide	VERB
ftr-464	850	20	that	that	PRON
ftr-464	850	21	private	private	ADJ
ftr-464	850	22	pensions	pension	NOUN
ftr-464	850	23	and	and	CCONJ
ftr-464	850	24	life	life	NOUN
ftr-464	850	25	annuities	annuity	NOUN
ftr-464	850	26	should	should	AUX
ftr-464	850	27	be	be	AUX
ftr-464	850	28	taxed	tax	VERB
ftr-464	850	29	exclusively	exclusively	ADV
ftr-464	850	30	"	"	PUNCT
ftr-464	850	31	in	in	ADP
ftr-464	850	32	the	the	DET
ftr-464	850	33	state	state	NOUN
ftr-464	850	34	where	where	SCONJ
ftr-464	850	35	the	the	DET
ftr-464	850	36	debtor	debtor	NOUN
ftr-464	850	37	has	have	VERB
ftr-464	850	38	his	his	PRON
ftr-464	850	39	fiscal	fiscal	ADJ
ftr-464	850	40	domicile	domicile	NOUN
ftr-464	850	41	.	.	PUNCT
ftr-464	850	42	"	"	PUNCT
ftr-464	851	1	fiscal	fiscal	ADJ
ftr-464	851	2	committee	committee	NOUN
ftr-464	851	3	,	,	PUNCT
ftr-464	851	4	league	league	PROPN
ftr-464	851	5	of	of	ADP
ftr-464	851	6	nations	nation	NOUN
ftr-464	851	7	,	,	PUNCT
ftr-464	851	8	london	london	PROPN
ftr-464	851	9	and	and	CCONJ
ftr-464	851	10	mexico	mexico	PROPN
ftr-464	851	11	model	model	NOUN
ftr-464	851	12	tax	tax	NOUN
ftr-464	851	13	conventions	convention	NOUN
ftr-464	851	14	,	,	PUNCT
ftr-464	851	15	commentary	commentary	NOUN
ftr-464	851	16	and	and	CCONJ
ftr-464	851	17	text	text	NOUN
ftr-464	851	18	[	[	X
ftr-464	851	19	vol	vol	NOUN
ftr-464	851	20	.	.	PUNCT
ftr-464	851	21	3:6	3:6	NUM
ftr-464	851	22	u.s	u.s	PROPN
ftr-464	851	23	.	.	PROPN
ftr-464	851	24	income	income	NOUN
ftr-464	851	25	taxation	taxation	NOUN
ftr-464	851	26	of	of	ADP
ftr-464	851	27	cross	cross	ADJ
ftr-464	851	28	-	-	ADJ
ftr-464	851	29	border	border	ADJ
ftr-464	851	30	pensions	pension	NOUN
ftr-464	851	31	1992	1992	NUM
ftr-464	851	32	oecd	oecd	PROPN
ftr-464	851	33	model	model	NOUN
ftr-464	851	34	were	be	AUX
ftr-464	851	35	noted	note	VERB
ftr-464	851	36	by	by	ADP
ftr-464	851	37	canada	canada	PROPN
ftr-464	851	38	,	,	PUNCT
ftr-464	851	39	finland	finland	PROPN
ftr-464	851	40	and	and	CCONJ
ftr-464	851	41	sweden	sweden	PROPN
ftr-464	851	42	.	.	PUNCT
ftr-464	851	43	'	'	PUNCT
ftr-464	851	44	8	8	NUM
ftr-464	851	45	by	by	ADP
ftr-464	851	46	contrast	contrast	NOUN
ftr-464	851	47	the	the	DET
ftr-464	851	48	1980	1980	NUM
ftr-464	851	49	u.n	u.n	PROPN
ftr-464	851	50	.	.	PROPN
ftr-464	851	51	model	model	NOUN
ftr-464	851	52	includes	include	VERB
ftr-464	851	53	two	two	NUM
ftr-464	851	54	alternative	alternative	ADJ
ftr-464	851	55	provisions	provision	NOUN
ftr-464	851	56	,	,	PUNCT
ftr-464	851	57	one	one	NUM
ftr-464	851	58	consistent	consistent	ADJ
ftr-464	851	59	with	with	ADP
ftr-464	851	60	the	the	DET
ftr-464	851	61	oecd	oecd	PROPN
ftr-464	851	62	model	model	NOUN
ftr-464	851	63	and	and	CCONJ
ftr-464	851	64	the	the	DET
ftr-464	851	65	other	other	ADJ
ftr-464	851	66	allowing	allow	VERB
ftr-464	851	67	source	source	NOUN
ftr-464	851	68	-	-	PUNCT
ftr-464	851	69	based	base	VERB
ftr-464	851	70	taxation	taxation	NOUN
ftr-464	851	71	of	of	ADP
ftr-464	851	72	a	a	DET
ftr-464	851	73	pension	pension	NOUN
ftr-464	851	74	payment	payment	NOUN
ftr-464	851	75	"	"	PUNCT
ftr-464	851	76	made	make	VERB
ftr-464	851	77	by	by	ADP
ftr-464	851	78	a	a	DET
ftr-464	851	79	resident	resident	NOUN
ftr-464	851	80	of	of	ADP
ftr-464	851	81	that	that	PRON
ftr-464	851	82	...	...	PUNCT
ftr-464	852	1	state	state	NOUN
ftr-464	852	2	or	or	CCONJ
ftr-464	852	3	a	a	DET
ftr-464	852	4	permanent	permanent	ADJ
ftr-464	852	5	establishment	establishment	NOUN
ftr-464	852	6	situated	situate	VERB
ftr-464	852	7	therein	therein	ADV
ftr-464	852	8	.	.	PUNCT
ftr-464	853	1	"'39	"'39	PROPN
ftr-464	853	2	a	a	DET
ftr-464	853	3	u.s	u.s	PROPN
ftr-464	853	4	.	.	PROPN
ftr-464	853	5	treaty	treaty	NOUN
ftr-464	853	6	that	that	PRON
ftr-464	853	7	exempts	exempt	VERB
ftr-464	853	8	a	a	DET
ftr-464	853	9	pension	pension	NOUN
ftr-464	853	10	payment	payment	NOUN
ftr-464	853	11	from	from	ADP
ftr-464	853	12	u.s	u.s	PROPN
ftr-464	853	13	.	.	PROPN
ftr-464	853	14	tax	tax	NOUN
ftr-464	853	15	is	be	AUX
ftr-464	853	16	viewed	view	VERB
ftr-464	853	17	as	as	ADP
ftr-464	853	18	also	also	ADV
ftr-464	853	19	precluding	preclude	VERB
ftr-464	853	20	application	application	NOUN
ftr-464	853	21	of	of	ADP
ftr-464	853	22	section	section	NOUN
ftr-464	853	23	72(t	72(t	NUM
ftr-464	853	24	)	)	PUNCT
ftr-464	853	25	(	(	PUNCT
ftr-464	853	26	penalty	penalty	NOUN
ftr-464	853	27	on	on	ADP
ftr-464	853	28	premature	premature	ADJ
ftr-464	853	29	distributions	distribution	NOUN
ftr-464	853	30	)	)	PUNCT
ftr-464	853	31	.	.	PUNCT
ftr-464	854	1	however	however	ADV
ftr-464	854	2	,	,	PUNCT
ftr-464	854	3	section	section	NOUN
ftr-464	854	4	4980a	4980a	NUM
ftr-464	854	5	,	,	PUNCT
ftr-464	854	6	imposing	impose	VERB
ftr-464	854	7	an	an	DET
ftr-464	854	8	excise	excise	NOUN
ftr-464	854	9	tax	tax	NOUN
ftr-464	854	10	on	on	ADP
ftr-464	854	11	certain	certain	ADJ
ftr-464	854	12	excess	excess	ADJ
ftr-464	854	13	distributions	distribution	NOUN
ftr-464	854	14	from	from	ADP
ftr-464	854	15	a	a	DET
ftr-464	854	16	qualified	qualified	ADJ
ftr-464	854	17	pension	pension	NOUN
ftr-464	854	18	plan	plan	NOUN
ftr-464	854	19	,	,	PUNCT
ftr-464	854	20	may	may	AUX
ftr-464	854	21	nevertheless	nevertheless	ADV
ftr-464	854	22	be	be	AUX
ftr-464	854	23	applicable	applicable	ADJ
ftr-464	854	24	.	.	PUNCT
ftr-464	855	1	"t	"t	PUNCT
ftr-464	856	1	only	only	ADV
ftr-464	856	2	two	two	NUM
ftr-464	856	3	major	major	ADJ
ftr-464	856	4	u.s	u.s	PROPN
ftr-464	856	5	.	.	PROPN
ftr-464	856	6	treaties	treaty	NOUN
ftr-464	856	7	,	,	PUNCT
ftr-464	856	8	those	those	PRON
ftr-464	856	9	with	with	ADP
ftr-464	856	10	canada	canada	PROPN
ftr-464	856	11	and	and	CCONJ
ftr-464	856	12	the	the	DET
ftr-464	856	13	netherlands	netherlands	PROPN
ftr-464	856	14	,	,	PUNCT
ftr-464	856	15	and	and	CCONJ
ftr-464	856	16	a	a	DET
ftr-464	856	17	few	few	ADJ
ftr-464	856	18	treaties	treaty	NOUN
ftr-464	856	19	with	with	ADP
ftr-464	856	20	less	less	ADV
ftr-464	856	21	important	important	ADJ
ftr-464	856	22	'	'	PUNCT
ftr-464	856	23	4	4	NUM
ftr-464	856	24	'	'	PART
ftr-464	856	25	trading	trading	NOUN
ftr-464	856	26	partners	partner	NOUN
ftr-464	856	27	(	(	PUNCT
ftr-464	856	28	indonesia,4	indonesia,4	NOUN
ftr-464	856	29	'	'	PUNCT
ftr-464	856	30	(	(	PUNCT
ftr-464	856	31	c.88m.88.1946.]i.a	c.88m.88.1946.]i.a	PROPN
ftr-464	856	32	.	.	PUNCT
ftr-464	856	33	)	)	PUNCT
ftr-464	857	1	nov	nov	PROPN
ftr-464	857	2	.	.	PROPN
ftr-464	857	3	1946	1946	NUM
ftr-464	857	4	,	,	PUNCT
ftr-464	857	5	at	at	ADP
ftr-464	857	6	66	66	NUM
ftr-464	857	7	-	-	SYM
ftr-464	857	8	67	67	NUM
ftr-464	857	9	.	.	PUNCT
ftr-464	858	1	however	however	ADV
ftr-464	858	2	,	,	PUNCT
ftr-464	858	3	in	in	ADP
ftr-464	858	4	its	its	PRON
ftr-464	858	5	1946	1946	NUM
ftr-464	858	6	"	"	PUNCT
ftr-464	858	7	london	london	PROPN
ftr-464	858	8	draft	draft	NOUN
ftr-464	858	9	.	.	PUNCT
ftr-464	858	10	"	"	PUNCT
ftr-464	859	1	the	the	DET
ftr-464	859	2	fiscal	fiscal	ADJ
ftr-464	859	3	committee	committee	NOUN
ftr-464	859	4	provided	provide	VERB
ftr-464	859	5	for	for	ADP
ftr-464	859	6	exclusive	exclusive	ADJ
ftr-464	859	7	taxation	taxation	NOUN
ftr-464	859	8	of	of	ADP
ftr-464	859	9	such	such	ADJ
ftr-464	859	10	items	item	NOUN
ftr-464	859	11	"	"	PUNCT
ftr-464	859	12	in	in	ADP
ftr-464	859	13	the	the	DET
ftr-464	859	14	state	state	NOUN
ftr-464	859	15	where	where	SCONJ
ftr-464	859	16	the	the	DET
ftr-464	859	17	recipient	recipient	NOUN
ftr-464	859	18	has	have	VERB
ftr-464	859	19	his	his	PRON
ftr-464	859	20	fiscal	fiscal	ADJ
ftr-464	859	21	domicile	domicile	NOUN
ftr-464	859	22	.	.	PUNCT
ftr-464	859	23	"	"	PUNCT
ftr-464	860	1	i	i	PRON
ftr-464	860	2	d.	d.	PROPN
ftr-464	860	3	the	the	DET
ftr-464	860	4	commentary	commentary	NOUN
ftr-464	860	5	explains	explain	VERB
ftr-464	860	6	that	that	SCONJ
ftr-464	860	7	the	the	DET
ftr-464	860	8	mexico	mexico	PROPN
ftr-464	860	9	draft	draft	NOUN
ftr-464	860	10	's	's	PART
ftr-464	860	11	treatment	treatment	NOUN
ftr-464	860	12	of	of	ADP
ftr-464	860	13	private	private	ADJ
ftr-464	860	14	pensions	pension	NOUN
ftr-464	860	15	is	be	AUX
ftr-464	860	16	"	"	PUNCT
ftr-464	860	17	according	accord	VERB
ftr-464	860	18	to	to	ADP
ftr-464	860	19	the	the	DET
ftr-464	860	20	principle	principle	NOUN
ftr-464	860	21	of	of	ADP
ftr-464	860	22	taxation	taxation	NOUN
ftr-464	860	23	by	by	ADP
ftr-464	860	24	origin	origin	NOUN
ftr-464	860	25	"	"	PUNCT
ftr-464	860	26	and	and	CCONJ
ftr-464	860	27	is	be	AUX
ftr-464	860	28	consistent	consistent	ADJ
ftr-464	860	29	with	with	ADP
ftr-464	860	30	the	the	DET
ftr-464	860	31	draft	draft	NOUN
ftr-464	860	32	's	's	PART
ftr-464	860	33	treatment	treatment	NOUN
ftr-464	860	34	of	of	ADP
ftr-464	860	35	income	income	NOUN
ftr-464	860	36	from	from	ADP
ftr-464	860	37	movable	movable	ADJ
ftr-464	860	38	capital	capital	NOUN
ftr-464	860	39	as	as	ADP
ftr-464	860	40	taxable	taxable	ADJ
ftr-464	860	41	only	only	ADV
ftr-464	860	42	in	in	ADP
ftr-464	860	43	the	the	DET
ftr-464	860	44	country	country	NOUN
ftr-464	860	45	where	where	SCONJ
ftr-464	860	46	the	the	DET
ftr-464	860	47	capital	capital	NOUN
ftr-464	860	48	is	be	AUX
ftr-464	860	49	invested	invest	VERB
ftr-464	860	50	.	.	PUNCT
ftr-464	861	1	i	i	PRON
ftr-464	861	2	d.	d.	PROPN
ftr-464	861	3	at	at	ADP
ftr-464	861	4	28	28	NUM
ftr-464	861	5	,	,	PUNCT
ftr-464	861	6	62	62	NUM
ftr-464	861	7	.	.	PUNCT
ftr-464	862	1	the	the	DET
ftr-464	862	2	commentary	commentary	NOUN
ftr-464	862	3	states	state	VERB
ftr-464	862	4	that	that	SCONJ
ftr-464	862	5	,	,	PUNCT
ftr-464	862	6	in	in	ADP
ftr-464	862	7	the	the	DET
ftr-464	862	8	london	london	PROPN
ftr-464	862	9	draft	draft	NOUN
ftr-464	862	10	.	.	PUNCT
ftr-464	863	1	jurisdiction	jurisdiction	NOUN
ftr-464	863	2	to	to	PART
ftr-464	863	3	tax	tax	NOUN
ftr-464	863	4	pensions	pension	NOUN
ftr-464	863	5	is	be	AUX
ftr-464	863	6	given	give	VERB
ftr-464	863	7	to	to	ADP
ftr-464	863	8	"	"	PUNCT
ftr-464	863	9	the	the	DET
ftr-464	863	10	country	country	NOUN
ftr-464	863	11	of	of	ADP
ftr-464	863	12	fiscal	fiscal	ADJ
ftr-464	863	13	domicile	domicile	NOUN
ftr-464	863	14	of	of	ADP
ftr-464	863	15	the	the	DET
ftr-464	863	16	creditor	creditor	NOUN
ftr-464	863	17	,	,	PUNCT
ftr-464	863	18	as	as	ADP
ftr-464	863	19	in	in	ADP
ftr-464	863	20	the	the	DET
ftr-464	863	21	case	case	NOUN
ftr-464	863	22	of	of	ADP
ftr-464	863	23	interest	interest	NOUN
ftr-464	863	24	from	from	ADP
ftr-464	863	25	debts	debt	NOUN
ftr-464	863	26	.	.	PUNCT
ftr-464	863	27	"	"	PUNCT
ftr-464	864	1	i	i	PRON
ftr-464	864	2	d.	d.	PROPN
ftr-464	864	3	at	at	ADP
ftr-464	864	4	28	28	NUM
ftr-464	864	5	.	.	PUNCT
ftr-464	865	1	for	for	ADP
ftr-464	865	2	further	further	ADJ
ftr-464	865	3	discussion	discussion	NOUN
ftr-464	865	4	of	of	ADP
ftr-464	865	5	the	the	DET
ftr-464	865	6	history	history	NOUN
ftr-464	865	7	of	of	ADP
ftr-464	865	8	the	the	DET
ftr-464	865	9	"	"	PUNCT
ftr-464	865	10	pension	pension	NOUN
ftr-464	865	11	"	"	PUNCT
ftr-464	865	12	article	article	NOUN
ftr-464	865	13	in	in	ADP
ftr-464	865	14	treaties	treaty	NOUN
ftr-464	865	15	,	,	PUNCT
ftr-464	865	16	see	see	VERB
ftr-464	865	17	albert	albert	PROPN
ftr-464	865	18	a.	a.	PROPN
ftr-464	865	19	ehrenzweig	ehrenzweig	PROPN
ftr-464	865	20	and	and	CCONJ
ftr-464	865	21	f.e	f.e	PROPN
ftr-464	865	22	.	.	PROPN
ftr-464	865	23	koch	koch	PROPN
ftr-464	865	24	,	,	PUNCT
ftr-464	865	25	income	income	NOUN
ftr-464	865	26	tax	tax	NOUN
ftr-464	865	27	treaties	treaty	NOUN
ftr-464	865	28	,	,	PUNCT
ftr-464	865	29	180	180	NUM
ftr-464	865	30	(	(	PUNCT
ftr-464	865	31	1949	1949	NUM
ftr-464	865	32	)	)	PUNCT
ftr-464	865	33	.	.	PUNCT
ftr-464	866	1	137	137	NUM
ftr-464	866	2	.	.	PUNCT
ftr-464	867	1	see	see	VERB
ftr-464	867	2	1992	1992	NUM
ftr-464	867	3	oecd	oecd	PROPN
ftr-464	867	4	model	model	NOUN
ftr-464	867	5	,	,	PUNCT
ftr-464	867	6	supra	supra	PROPN
ftr-464	867	7	note	note	PROPN
ftr-464	867	8	83	83	NUM
ftr-464	867	9	.	.	PUNCT
ftr-464	868	1	art	art	NOUN
ftr-464	868	2	.	.	PUNCT
ftr-464	869	1	18	18	NUM
ftr-464	869	2	(	(	PUNCT
ftr-464	869	3	entitled	entitle	VERB
ftr-464	869	4	"	"	PUNCT
ftr-464	869	5	pensions	pension	NOUN
ftr-464	869	6	"	"	PUNCT
ftr-464	869	7	)	)	PUNCT
ftr-464	869	8	.	.	PUNCT
ftr-464	870	1	article	article	NOUN
ftr-464	870	2	18	18	NUM
ftr-464	870	3	provides	provide	VERB
ftr-464	870	4	that	that	SCONJ
ftr-464	870	5	"	"	PUNCT
ftr-464	870	6	pensions	pension	NOUN
ftr-464	870	7	and	and	CCONJ
ftr-464	870	8	other	other	ADJ
ftr-464	870	9	similar	similar	ADJ
ftr-464	870	10	remuneration	remuneration	NOUN
ftr-464	870	11	paid	pay	VERB
ftr-464	870	12	to	to	ADP
ftr-464	870	13	a	a	DET
ftr-464	870	14	resident	resident	NOUN
ftr-464	870	15	of	of	ADP
ftr-464	870	16	a	a	DET
ftr-464	870	17	contracting	contracting	NOUN
ftr-464	870	18	state	state	NOUN
ftr-464	870	19	in	in	ADP
ftr-464	870	20	consideration	consideration	NOUN
ftr-464	870	21	of	of	ADP
ftr-464	870	22	past	past	ADJ
ftr-464	870	23	employment	employment	NOUN
ftr-464	870	24	shall	shall	AUX
ftr-464	870	25	be	be	AUX
ftr-464	870	26	taxable	taxable	ADJ
ftr-464	870	27	only	only	ADV
ftr-464	870	28	in	in	ADP
ftr-464	870	29	that	that	DET
ftr-464	870	30	state	state	NOUN
ftr-464	870	31	.	.	PUNCT
ftr-464	870	32	"	"	PUNCT
ftr-464	871	1	i	i	PRON
ftr-464	871	2	d.	d.	PROPN
ftr-464	871	3	art	art	PROPN
ftr-464	871	4	.	.	PUNCT
ftr-464	872	1	18	18	NUM
ftr-464	872	2	.	.	PUNCT
ftr-464	873	1	this	this	DET
ftr-464	873	2	provision	provision	NOUN
ftr-464	873	3	was	be	AUX
ftr-464	873	4	also	also	ADV
ftr-464	873	5	included	include	VERB
ftr-464	873	6	in	in	ADP
ftr-464	873	7	the	the	DET
ftr-464	873	8	1963	1963	NUM
ftr-464	873	9	and	and	CCONJ
ftr-464	873	10	1977	1977	NUM
ftr-464	873	11	oecd	oecd	PROPN
ftr-464	873	12	models	model	NOUN
ftr-464	873	13	.	.	PUNCT
ftr-464	874	1	see	see	VERB
ftr-464	874	2	organization	organization	NOUN
ftr-464	874	3	for	for	ADP
ftr-464	874	4	economic	economic	ADJ
ftr-464	874	5	cooperation	cooperation	NOUN
ftr-464	874	6	and	and	CCONJ
ftr-464	874	7	development	development	NOUN
ftr-464	874	8	model	model	NOUN
ftr-464	874	9	for	for	ADP
ftr-464	874	10	the	the	DET
ftr-464	874	11	avoidance	avoidance	NOUN
ftr-464	874	12	of	of	ADP
ftr-464	874	13	double	double	ADJ
ftr-464	874	14	taxation	taxation	NOUN
ftr-464	874	15	with	with	ADP
ftr-464	874	16	respect	respect	NOUN
ftr-464	874	17	to	to	ADP
ftr-464	874	18	taxes	taxis	NOUN
ftr-464	874	19	on	on	ADP
ftr-464	874	20	income	income	NOUN
ftr-464	874	21	and	and	CCONJ
ftr-464	874	22	capital	capital	NOUN
ftr-464	874	23	,	,	PUNCT
ftr-464	874	24	tax	tax	NOUN
ftr-464	874	25	treaties	treaty	NOUN
ftr-464	874	26	(	(	PUNCT
ftr-464	874	27	cch	cch	NOUN
ftr-464	874	28	)	)	PUNCT
ftr-464	874	29	1	1	NUM
ftr-464	874	30	201	201	NUM
ftr-464	874	31	.	.	PUNCT
ftr-464	875	1	at	at	ADP
ftr-464	875	2	10,525	10,525	NUM
ftr-464	875	3	-	-	SYM
ftr-464	875	4	8	8	NUM
ftr-464	875	5	;	;	PUNCT
ftr-464	875	6	model	model	NOUN
ftr-464	875	7	income	income	NOUN
ftr-464	875	8	tax	tax	NOUN
ftr-464	875	9	treaties	treaty	NOUN
ftr-464	875	10	58	58	NUM
ftr-464	875	11	(	(	PUNCT
ftr-464	875	12	kees	kees	PROPN
ftr-464	875	13	van	van	PROPN
ftr-464	875	14	raad	raad	PROPN
ftr-464	875	15	ed	ed	PROPN
ftr-464	875	16	..	..	PROPN
ftr-464	875	17	1983	1983	NUM
ftr-464	875	18	)	)	PUNCT
ftr-464	875	19	(	(	PUNCT
ftr-464	875	20	comparing	compare	VERB
ftr-464	875	21	the	the	DET
ftr-464	875	22	1963	1963	NUM
ftr-464	875	23	and	and	CCONJ
ftr-464	875	24	1977	1977	NUM
ftr-464	875	25	oecd	oecd	PROPN
ftr-464	875	26	model	model	NOUN
ftr-464	875	27	treaties	treaty	NOUN
ftr-464	875	28	)	)	PUNCT
ftr-464	875	29	.	.	PUNCT
ftr-464	876	1	this	this	DET
ftr-464	876	2	provision	provision	NOUN
ftr-464	876	3	is	be	AUX
ftr-464	876	4	subject	subject	ADJ
ftr-464	876	5	to	to	ADP
ftr-464	876	6	an	an	DET
ftr-464	876	7	exception	exception	NOUN
ftr-464	876	8	provided	provide	VERB
ftr-464	876	9	for	for	ADP
ftr-464	876	10	pensions	pension	NOUN
ftr-464	876	11	paid	pay	VERB
ftr-464	876	12	in	in	ADP
ftr-464	876	13	respect	respect	NOUN
ftr-464	876	14	of	of	ADP
ftr-464	876	15	government	government	NOUN
ftr-464	876	16	service	service	NOUN
ftr-464	876	17	in	in	ADP
ftr-464	876	18	article	article	NOUN
ftr-464	876	19	19	19	NUM
ftr-464	876	20	.	.	PUNCT
ftr-464	877	1	i	i	PRON
ftr-464	877	2	d.	d.	PROPN
ftr-464	877	3	art	art	PROPN
ftr-464	877	4	.	.	PUNCT
ftr-464	878	1	19	19	NUM
ftr-464	878	2	,	,	PUNCT
ftr-464	878	3	t	t	NOUN
ftr-464	878	4	2	2	NUM
ftr-464	878	5	.	.	PUNCT
ftr-464	879	1	a	a	DET
ftr-464	879	2	pension	pension	NOUN
ftr-464	879	3	paid	pay	VERB
ftr-464	879	4	by	by	ADP
ftr-464	879	5	a	a	DET
ftr-464	879	6	contracting	contracting	NOUN
ftr-464	879	7	state	state	NOUN
ftr-464	879	8	in	in	ADP
ftr-464	879	9	respect	respect	NOUN
ftr-464	879	10	of	of	ADP
ftr-464	879	11	services	service	NOUN
ftr-464	879	12	to	to	ADP
ftr-464	879	13	that	that	DET
ftr-464	879	14	state	state	NOUN
ftr-464	879	15	is	be	AUX
ftr-464	879	16	taxable	taxable	ADJ
ftr-464	879	17	only	only	ADV
ftr-464	879	18	by	by	ADP
ftr-464	879	19	that	that	DET
ftr-464	879	20	state	state	NOUN
ftr-464	879	21	;	;	PUNCT
ftr-464	879	22	however	however	ADV
ftr-464	879	23	,	,	PUNCT
ftr-464	879	24	where	where	SCONJ
ftr-464	879	25	the	the	DET
ftr-464	879	26	individual	individual	NOUN
ftr-464	879	27	is	be	AUX
ftr-464	879	28	a	a	DET
ftr-464	879	29	resident	resident	NOUN
ftr-464	879	30	and	and	CCONJ
ftr-464	879	31	national	national	ADJ
ftr-464	879	32	of	of	ADP
ftr-464	879	33	the	the	DET
ftr-464	879	34	other	other	ADJ
ftr-464	879	35	state	state	NOUN
ftr-464	879	36	,	,	PUNCT
ftr-464	879	37	the	the	DET
ftr-464	879	38	other	other	ADJ
ftr-464	879	39	state	state	NOUN
ftr-464	879	40	is	be	AUX
ftr-464	879	41	given	give	VERB
ftr-464	879	42	the	the	DET
ftr-464	879	43	exclusive	exclusive	ADJ
ftr-464	879	44	right	right	NOUN
ftr-464	879	45	to	to	AUX
ftr-464	879	46	tax	tax	VERB
ftr-464	879	47	.	.	PUNCT
ftr-464	880	1	i	i	PRON
ftr-464	880	2	d.	d.	PROPN
ftr-464	880	3	138	138	NUM
ftr-464	880	4	.	.	PUNCT
ftr-464	881	1	the	the	DET
ftr-464	881	2	commentary	commentary	NOUN
ftr-464	881	3	to	to	ADP
ftr-464	881	4	the	the	DET
ftr-464	881	5	1992	1992	NUM
ftr-464	881	6	oecd	oecd	PROPN
ftr-464	881	7	model	model	NOUN
ftr-464	881	8	notes	note	VERB
ftr-464	881	9	that	that	SCONJ
ftr-464	881	10	"	"	PUNCT
ftr-464	881	11	canada	canada	PROPN
ftr-464	881	12	reserves	reserve	VERB
ftr-464	881	13	its	its	PRON
ftr-464	881	14	position	position	NOUN
ftr-464	881	15	on	on	ADP
ftr-464	881	16	[	[	PUNCT
ftr-464	881	17	article	article	NOUN
ftr-464	881	18	18	18	NUM
ftr-464	881	19	]	]	PUNCT
ftr-464	881	20	"	"	PUNCT
ftr-464	881	21	;	;	PUNCT
ftr-464	881	22	its	its	PRON
ftr-464	881	23	negotiating	negotiate	VERB
ftr-464	881	24	position	position	NOUN
ftr-464	881	25	is	be	AUX
ftr-464	881	26	to	to	PART
ftr-464	881	27	"	"	PUNCT
ftr-464	881	28	propose	propose	VERB
ftr-464	881	29	that	that	SCONJ
ftr-464	881	30	the	the	DET
ftr-464	881	31	country	country	NOUN
ftr-464	881	32	in	in	ADP
ftr-464	881	33	which	which	PRON
ftr-464	881	34	the	the	DET
ftr-464	881	35	pensions	pension	NOUN
ftr-464	881	36	arise	arise	VERB
ftr-464	881	37	be	be	AUX
ftr-464	881	38	given	give	VERB
ftr-464	881	39	a	a	DET
ftr-464	881	40	limited	limited	ADJ
ftr-464	881	41	right	right	NOUN
ftr-464	881	42	to	to	AUX
ftr-464	881	43	tax	tax	VERB
ftr-464	881	44	.	.	PUNCT
ftr-464	881	45	"	"	PUNCT
ftr-464	882	1	commentary	commentary	NOUN
ftr-464	882	2	on	on	ADP
ftr-464	882	3	the	the	DET
ftr-464	882	4	organization	organization	NOUN
ftr-464	882	5	for	for	ADP
ftr-464	882	6	economic	economic	ADJ
ftr-464	882	7	co	co	NOUN
ftr-464	882	8	-	-	NOUN
ftr-464	882	9	operation	operation	NOUN
ftr-464	882	10	and	and	CCONJ
ftr-464	882	11	development	development	NOUN
ftr-464	882	12	model	model	NOUN
ftr-464	882	13	tax	tax	NOUN
ftr-464	882	14	convention	convention	NOUN
ftr-464	882	15	on	on	ADP
ftr-464	882	16	income	income	NOUN
ftr-464	882	17	and	and	CCONJ
ftr-464	882	18	capital	capital	NOUN
ftr-464	882	19	[	[	PUNCT
ftr-464	882	20	19921	19921	NUM
ftr-464	882	21	[	[	X
ftr-464	882	22	hereinafter	hereinafter	NOUN
ftr-464	882	23	1992	1992	NUM
ftr-464	882	24	oecd	oecd	PROPN
ftr-464	882	25	commentary	commentary	NOUN
ftr-464	882	26	]	]	X
ftr-464	882	27	,	,	PUNCT
ftr-464	882	28	at	at	ADP
ftr-464	882	29	c(18)-12	c(18)-12	PROPN
ftr-464	882	30	.	.	PUNCT
ftr-464	883	1	finland	finland	PROPN
ftr-464	883	2	and	and	CCONJ
ftr-464	883	3	sweden	sweden	PROPN
ftr-464	883	4	.	.	PUNCT
ftr-464	884	1	when	when	SCONJ
ftr-464	884	2	negotiating	negotiate	VERB
ftr-464	884	3	conventions	convention	NOUN
ftr-464	884	4	,	,	PUNCT
ftr-464	884	5	will	will	AUX
ftr-464	884	6	attempt	attempt	VERB
ftr-464	884	7	to	to	PART
ftr-464	884	8	"	"	PUNCT
ftr-464	884	9	retain	retain	VERB
ftr-464	884	10	the	the	DET
ftr-464	884	11	right	right	NOUN
ftr-464	884	12	to	to	PART
ftr-464	884	13	tax	tax	NOUN
ftr-464	884	14	pensions	pension	NOUN
ftr-464	884	15	paid	pay	VERB
ftr-464	884	16	to	to	ADP
ftr-464	884	17	non	non	NOUN
ftr-464	884	18	-	-	NOUN
ftr-464	884	19	residents	resident	NOUN
ftr-464	884	20	,	,	PUNCT
ftr-464	884	21	where	where	SCONJ
ftr-464	884	22	such	such	ADJ
ftr-464	884	23	pensions	pension	NOUN
ftr-464	884	24	are	be	AUX
ftr-464	884	25	paid	pay	VERB
ftr-464	884	26	in	in	ADP
ftr-464	884	27	respect	respect	NOUN
ftr-464	884	28	of	of	ADP
ftr-464	884	29	past	past	ADJ
ftr-464	884	30	services	service	NOUN
ftr-464	884	31	rendered	render	VERB
ftr-464	884	32	mainly	mainly	ADV
ftr-464	884	33	within	within	ADP
ftr-464	884	34	their	their	PRON
ftr-464	884	35	respective	respective	ADJ
ftr-464	884	36	territory	territory	NOUN
ftr-464	884	37	.	.	PUNCT
ftr-464	884	38	"	"	PUNCT
ftr-464	885	1	i	i	PRON
ftr-464	885	2	d.	d.	PROPN
ftr-464	885	3	139	139	NUM
ftr-464	885	4	.	.	PUNCT
ftr-464	886	1	u.n	u.n	PROPN
ftr-464	886	2	.	.	PROPN
ftr-464	886	3	dep't	dep't	NOUN
ftr-464	886	4	of	of	ADP
ftr-464	886	5	int'l	int'l	PROPN
ftr-464	886	6	economics	economic	NOUN
ftr-464	886	7	&	&	CCONJ
ftr-464	886	8	social	social	PROPN
ftr-464	886	9	affairs	affairs	PROPN
ftr-464	886	10	,	,	PUNCT
ftr-464	886	11	u.n	u.n	PROPN
ftr-464	886	12	.	.	PROPN
ftr-464	886	13	model	model	PROPN
ftr-464	886	14	double	double	PROPN
ftr-464	886	15	taxation	taxation	NOUN
ftr-464	886	16	convention	convention	NOUN
ftr-464	886	17	between	between	ADP
ftr-464	886	18	developed	developed	ADJ
ftr-464	886	19	and	and	CCONJ
ftr-464	886	20	developing	develop	VERB
ftr-464	886	21	countries	country	NOUN
ftr-464	886	22	at	at	ADP
ftr-464	886	23	33	33	NUM
ftr-464	886	24	-	-	SYM
ftr-464	886	25	34	34	NUM
ftr-464	886	26	,	,	PUNCT
ftr-464	886	27	u.n	u.n	PROPN
ftr-464	886	28	.	.	PROPN
ftr-464	886	29	dce	dce	PROPN
ftr-464	886	30	.	.	PUNCT
ftr-464	887	1	st	st	PROPN
ftr-464	887	2	/	/	SYM
ftr-464	887	3	esa/102	esa/102	PROPN
ftr-464	887	4	,	,	PUNCT
ftr-464	887	5	u.n	u.n	PROPN
ftr-464	887	6	.	.	PROPN
ftr-464	887	7	sales	sale	NOUN
ftr-464	887	8	no	no	INTJ
ftr-464	887	9	.	.	PUNCT
ftr-464	888	1	e.80.xvi.3	e.80.xvi.3	PROPN
ftr-464	888	2	(	(	PUNCT
ftr-464	888	3	1980	1980	NUM
ftr-464	888	4	)	)	PUNCT
ftr-464	889	1	[	[	X
ftr-464	889	2	hereinafter	hereinafter	NOUN
ftr-464	889	3	u.n	u.n	PROPN
ftr-464	889	4	.	.	PROPN
ftr-464	889	5	model	model	PROPN
ftr-464	889	6	]	]	PUNCT
ftr-464	889	7	.	.	PUNCT
ftr-464	890	1	the	the	DET
ftr-464	890	2	commentary	commentary	NOUN
ftr-464	890	3	notes	note	VERB
ftr-464	890	4	that	that	SCONJ
ftr-464	890	5	the	the	DET
ftr-464	890	6	parties	party	NOUN
ftr-464	890	7	were	be	AUX
ftr-464	890	8	unable	unable	ADJ
ftr-464	890	9	to	to	PART
ftr-464	890	10	reach	reach	VERB
ftr-464	890	11	a	a	DET
ftr-464	890	12	consensus	consensus	NOUN
ftr-464	890	13	between	between	ADP
ftr-464	890	14	the	the	DET
ftr-464	890	15	two	two	NUM
ftr-464	890	16	alternative	alternative	ADJ
ftr-464	890	17	guidelines	guideline	NOUN
ftr-464	890	18	.	.	PUNCT
ftr-464	891	1	i	i	PRON
ftr-464	891	2	d.	d.	PROPN
ftr-464	891	3	at	at	ADP
ftr-464	891	4	171	171	NUM
ftr-464	891	5	-	-	SYM
ftr-464	891	6	72	72	NUM
ftr-464	891	7	.	.	NOUN
ftr-464	891	8	140	140	NUM
ftr-464	891	9	.	.	PUNCT
ftr-464	892	1	see	see	VERB
ftr-464	892	2	supra	supra	PROPN
ftr-464	892	3	notes	note	VERB
ftr-464	892	4	117	117	NUM
ftr-464	892	5	-	-	SYM
ftr-464	892	6	118	118	NUM
ftr-464	892	7	and	and	CCONJ
ftr-464	892	8	accompanying	accompany	VERB
ftr-464	892	9	text	text	NOUN
ftr-464	892	10	.	.	PUNCT
ftr-464	893	1	141	141	NUM
ftr-464	893	2	.	.	PUNCT
ftr-464	894	1	the	the	DET
ftr-464	894	2	u.s.-u.s.s.r	u.s.-u.s.s.r	PROPN
ftr-464	894	3	.	.	PROPN
ftr-464	894	4	income	income	PROPN
ftr-464	894	5	tax	tax	PROPN
ftr-464	894	6	treaty	treaty	NOUN
ftr-464	894	7	,	,	PUNCT
ftr-464	894	8	signed	sign	VERB
ftr-464	894	9	on	on	ADP
ftr-464	894	10	june	june	PROPN
ftr-464	894	11	20	20	NUM
ftr-464	894	12	,	,	PUNCT
ftr-464	894	13	1973	1973	NUM
ftr-464	894	14	,	,	PUNCT
ftr-464	894	15	did	do	AUX
ftr-464	894	16	not	not	PART
ftr-464	894	17	contain	contain	VERB
ftr-464	894	18	a	a	DET
ftr-464	894	19	pension	pension	NOUN
ftr-464	894	20	article	article	NOUN
ftr-464	894	21	.	.	PUNCT
ftr-464	895	1	see	see	VERB
ftr-464	895	2	priv	priv	PROPN
ftr-464	895	3	.	.	PUNCT
ftr-464	896	1	ltr	ltr	PROPN
ftr-464	896	2	.	.	PUNCT
ftr-464	896	3	rul	rul	PROPN
ftr-464	896	4	.	.	PUNCT
ftr-464	897	1	87	87	NUM
ftr-464	897	2	-	-	SYM
ftr-464	897	3	21	21	NUM
ftr-464	897	4	-	-	SYM
ftr-464	897	5	006	006	NUM
ftr-464	897	6	(	(	PUNCT
ftr-464	897	7	jan	jan	PROPN
ftr-464	897	8	.	.	PROPN
ftr-464	897	9	30	30	NUM
ftr-464	897	10	.	.	PUNCT
ftr-464	897	11	1987	1987	NUM
ftr-464	897	12	)	)	PUNCT
ftr-464	898	1	(	(	PUNCT
ftr-464	898	2	noting	note	VERB
ftr-464	898	3	that	that	SCONJ
ftr-464	898	4	the	the	DET
ftr-464	898	5	treaty	treaty	NOUN
ftr-464	898	6	19961	19961	NUM
ftr-464	898	7	florida	florida	PROPN
ftr-464	898	8	tax	tax	PROPN
ftr-464	898	9	review	review	PROPN
ftr-464	898	10	jamaica	jamaica	PROPN
ftr-464	898	11	,	,	PUNCT
ftr-464	898	12	4	4	NUM
ftr-464	898	13	3	3	NUM
ftr-464	898	14	the	the	DET
ftr-464	898	15	philippines	philippine	NOUN
ftr-464	898	16	'	'	PART
ftr-464	898	17	"	"	PUNCT
ftr-464	898	18	and	and	CCONJ
ftr-464	898	19	poland'45	poland'45	PROPN
ftr-464	898	20	)	)	PUNCT
ftr-464	898	21	,	,	PUNCT
ftr-464	898	22	depart	depart	NOUN
ftr-464	898	23	from	from	ADP
ftr-464	898	24	the	the	DET
ftr-464	898	25	u.s	u.s	PROPN
ftr-464	898	26	.	.	PROPN
ftr-464	898	27	preferred	preferred	ADJ
ftr-464	898	28	treaty	treaty	NOUN
ftr-464	898	29	position	position	NOUN
ftr-464	898	30	on	on	ADP
ftr-464	898	31	pensions	pension	NOUN
ftr-464	898	32	.	.	PUNCT
ftr-464	899	1	under	under	ADP
ftr-464	899	2	the	the	DET
ftr-464	899	3	u.s	u.s	PROPN
ftr-464	899	4	.	.	PROPN
ftr-464	899	5	treaty	treaty	NOUN
ftr-464	899	6	with	with	ADP
ftr-464	899	7	canada	canada	PROPN
ftr-464	899	8	,	,	PUNCT
ftr-464	899	9	sourcebased	sourcebase	VERB
ftr-464	899	10	taxation	taxation	NOUN
ftr-464	899	11	is	be	AUX
ftr-464	899	12	permitted	permit	VERB
ftr-464	899	13	(	(	PUNCT
ftr-464	899	14	in	in	ADP
ftr-464	899	15	addition	addition	NOUN
ftr-464	899	16	to	to	ADP
ftr-464	899	17	residence	residence	NOUN
ftr-464	899	18	-	-	PUNCT
ftr-464	899	19	based	base	VERB
ftr-464	899	20	taxation	taxation	NOUN
ftr-464	899	21	)	)	PUNCT
ftr-464	899	22	but	but	CCONJ
ftr-464	899	23	may	may	AUX
ftr-464	899	24	not	not	PART
ftr-464	899	25	exceed	exceed	VERB
ftr-464	899	26	15	15	NUM
ftr-464	899	27	%	%	NOUN
ftr-464	899	28	of	of	ADP
ftr-464	899	29	the	the	DET
ftr-464	899	30	gross	gross	ADJ
ftr-464	899	31	amount	amount	NOUN
ftr-464	899	32	of	of	ADP
ftr-464	899	33	a	a	DET
ftr-464	899	34	periodic	periodic	ADJ
ftr-464	899	35	pension	pension	NOUN
ftr-464	899	36	payment.146	payment.146	NOUN
ftr-464	899	37	the	the	DET
ftr-464	899	38	new	new	ADJ
ftr-464	899	39	treaty	treaty	NOUN
ftr-464	899	40	with	with	ADP
ftr-464	899	41	the	the	DET
ftr-464	899	42	netherlands	netherlands	PROPN
ftr-464	899	43	47	47	NUM
ftr-464	899	44	provides	provide	VERB
ftr-464	899	45	that	that	SCONJ
ftr-464	899	46	in	in	ADP
ftr-464	899	47	the	the	DET
ftr-464	899	48	case	case	NOUN
ftr-464	899	49	of	of	ADP
ftr-464	899	50	a	a	DET
ftr-464	899	51	private	private	NOUN
ftr-464	899	52	does	do	AUX
ftr-464	899	53	not	not	PART
ftr-464	899	54	provide	provide	VERB
ftr-464	899	55	an	an	DET
ftr-464	899	56	exemption	exemption	NOUN
ftr-464	899	57	or	or	CCONJ
ftr-464	899	58	lower	low	ADJ
ftr-464	899	59	rate	rate	NOUN
ftr-464	899	60	for	for	ADP
ftr-464	899	61	private	private	ADJ
ftr-464	899	62	pensions	pension	NOUN
ftr-464	899	63	)	)	PUNCT
ftr-464	899	64	.	.	PUNCT
ftr-464	900	1	however	however	ADV
ftr-464	900	2	,	,	PUNCT
ftr-464	900	3	the	the	DET
ftr-464	900	4	new	new	ADJ
ftr-464	900	5	treaty	treaty	NOUN
ftr-464	900	6	between	between	ADP
ftr-464	900	7	the	the	DET
ftr-464	900	8	u.s	u.s	PROPN
ftr-464	900	9	.	.	PROPN
ftr-464	900	10	and	and	CCONJ
ftr-464	900	11	the	the	DET
ftr-464	900	12	russian	russian	PROPN
ftr-464	900	13	federation	federation	PROPN
ftr-464	900	14	,	,	PUNCT
ftr-464	900	15	signed	sign	VERB
ftr-464	900	16	june	june	PROPN
ftr-464	900	17	17	17	NUM
ftr-464	900	18	,	,	PUNCT
ftr-464	900	19	1992	1992	NUM
ftr-464	900	20	,	,	PUNCT
ftr-464	900	21	contains	contain	VERB
ftr-464	900	22	a	a	DET
ftr-464	900	23	provision	provision	NOUN
ftr-464	900	24	(	(	PUNCT
ftr-464	900	25	article	article	NOUN
ftr-464	900	26	17	17	NUM
ftr-464	900	27	)	)	PUNCT
ftr-464	900	28	exempting	exempt	VERB
ftr-464	900	29	private	private	ADJ
ftr-464	900	30	pensions	pension	NOUN
ftr-464	900	31	from	from	ADP
ftr-464	900	32	source	source	NOUN
ftr-464	900	33	country	country	NOUN
ftr-464	900	34	tax	tax	NOUN
ftr-464	900	35	.	.	PUNCT
ftr-464	901	1	see	see	VERB
ftr-464	901	2	senate	senate	PROPN
ftr-464	901	3	foreign	foreign	PROPN
ftr-464	901	4	relations	relation	NOUN
ftr-464	901	5	comm	comm	NOUN
ftr-464	901	6	.	.	PUNCT
ftr-464	902	1	,	,	PUNCT
ftr-464	902	2	report	report	VERB
ftr-464	902	3	on	on	ADP
ftr-464	902	4	the	the	DET
ftr-464	902	5	1992	1992	NUM
ftr-464	902	6	-	-	PUNCT
ftr-464	902	7	u.s.-russia	u.s.-russia	NOUN
ftr-464	902	8	income	income	NOUN
ftr-464	902	9	tax	tax	NOUN
ftr-464	902	10	treaty	treaty	NOUN
ftr-464	902	11	and	and	CCONJ
ftr-464	902	12	protocol	protocol	NOUN
ftr-464	902	13	nov	nov	PROPN
ftr-464	902	14	.	.	PROPN
ftr-464	902	15	18	18	NUM
ftr-464	902	16	,	,	PUNCT
ftr-464	902	17	1993	1993	NUM
ftr-464	902	18	,	,	PUNCT
ftr-464	902	19	reprinted	reprint	VERB
ftr-464	902	20	in	in	ADP
ftr-464	902	21	31	31	NUM
ftr-464	902	22	highlights	highlight	NOUN
ftr-464	902	23	&	&	CCONJ
ftr-464	902	24	documents	document	NOUN
ftr-464	902	25	3175	3175	NUM
ftr-464	902	26	,	,	PUNCT
ftr-464	902	27	3192	3192	NUM
ftr-464	902	28	,	,	PUNCT
ftr-464	902	29	(	(	PUNCT
ftr-464	902	30	nov	nov	PROPN
ftr-464	902	31	.	.	PROPN
ftr-464	902	32	29	29	NUM
ftr-464	902	33	,	,	PUNCT
ftr-464	902	34	1993	1993	NUM
ftr-464	902	35	)	)	PUNCT
ftr-464	902	36	.	.	PUNCT
ftr-464	903	1	142	142	NUM
ftr-464	903	2	.	.	PUNCT
ftr-464	904	1	the	the	DET
ftr-464	904	2	u.s	u.s	PROPN
ftr-464	904	3	.	.	PROPN
ftr-464	904	4	treaty	treaty	NOUN
ftr-464	904	5	with	with	ADP
ftr-464	904	6	indonesia	indonesia	PROPN
ftr-464	904	7	provides	provide	VERB
ftr-464	904	8	that	that	SCONJ
ftr-464	904	9	both	both	DET
ftr-464	904	10	countries	country	NOUN
ftr-464	904	11	may	may	AUX
ftr-464	904	12	tax	tax	VERB
ftr-464	904	13	"	"	PUNCT
ftr-464	904	14	pensions	pension	NOUN
ftr-464	904	15	and	and	CCONJ
ftr-464	904	16	other	other	ADJ
ftr-464	904	17	similar	similar	ADJ
ftr-464	904	18	remuneration	remuneration	NOUN
ftr-464	904	19	in	in	ADP
ftr-464	904	20	consideration	consideration	NOUN
ftr-464	904	21	of	of	ADP
ftr-464	904	22	past	past	ADJ
ftr-464	904	23	employment	employment	NOUN
ftr-464	904	24	derived	derive	VERB
ftr-464	904	25	from	from	ADP
ftr-464	904	26	sources	source	NOUN
ftr-464	904	27	within	within	ADP
ftr-464	904	28	one	one	NUM
ftr-464	904	29	of	of	ADP
ftr-464	904	30	the	the	DET
ftr-464	904	31	contracting	contracting	NOUN
ftr-464	904	32	states	state	NOUN
ftr-464	904	33	by	by	ADP
ftr-464	904	34	a	a	DET
ftr-464	904	35	resident	resident	NOUN
ftr-464	904	36	of	of	ADP
ftr-464	904	37	the	the	DET
ftr-464	904	38	other	other	ADJ
ftr-464	904	39	contracting	contracting	NOUN
ftr-464	904	40	state	state	NOUN
ftr-464	904	41	.	.	PUNCT
ftr-464	904	42	"	"	PUNCT
ftr-464	905	1	convention	convention	NOUN
ftr-464	905	2	between	between	ADP
ftr-464	905	3	the	the	DET
ftr-464	905	4	government	government	NOUN
ftr-464	905	5	of	of	ADP
ftr-464	905	6	the	the	DET
ftr-464	905	7	united	united	PROPN
ftr-464	905	8	states	states	PROPN
ftr-464	905	9	of	of	ADP
ftr-464	905	10	america	america	PROPN
ftr-464	905	11	and	and	CCONJ
ftr-464	905	12	the	the	DET
ftr-464	905	13	government	government	NOUN
ftr-464	905	14	of	of	ADP
ftr-464	905	15	the	the	DET
ftr-464	905	16	republic	republic	NOUN
ftr-464	905	17	of	of	ADP
ftr-464	905	18	indonesia	indonesia	PROPN
ftr-464	905	19	for	for	ADP
ftr-464	905	20	the	the	DET
ftr-464	905	21	avoidance	avoidance	NOUN
ftr-464	905	22	of	of	ADP
ftr-464	905	23	double	double	ADJ
ftr-464	905	24	taxation	taxation	NOUN
ftr-464	905	25	and	and	CCONJ
ftr-464	905	26	the	the	DET
ftr-464	905	27	prevention	prevention	NOUN
ftr-464	905	28	of	of	ADP
ftr-464	905	29	fiscal	fiscal	ADJ
ftr-464	905	30	evasion	evasion	NOUN
ftr-464	905	31	with	with	ADP
ftr-464	905	32	respect	respect	NOUN
ftr-464	905	33	to	to	ADP
ftr-464	905	34	taxes	taxis	NOUN
ftr-464	905	35	on	on	ADP
ftr-464	905	36	income	income	NOUN
ftr-464	905	37	,	,	PUNCT
ftr-464	905	38	july	july	PROPN
ftr-464	905	39	11	11	NUM
ftr-464	905	40	,	,	PUNCT
ftr-464	905	41	1988	1988	NUM
ftr-464	905	42	,	,	PUNCT
ftr-464	905	43	art	art	NOUN
ftr-464	905	44	.	.	PUNCT
ftr-464	906	1	21	21	NUM
ftr-464	906	2	,	,	PUNCT
ftr-464	906	3	1	1	NUM
ftr-464	906	4	.	.	PUNCT
ftr-464	907	1	however	however	ADV
ftr-464	907	2	,	,	PUNCT
ftr-464	907	3	the	the	DET
ftr-464	907	4	source	source	NOUN
ftr-464	907	5	country	country	NOUN
ftr-464	907	6	's	's	PART
ftr-464	907	7	tax	tax	NOUN
ftr-464	907	8	is	be	AUX
ftr-464	907	9	limited	limit	VERB
ftr-464	907	10	to	to	ADP
ftr-464	907	11	15	15	NUM
ftr-464	907	12	%	%	NOUN
ftr-464	907	13	of	of	ADP
ftr-464	907	14	the	the	DET
ftr-464	907	15	gross	gross	ADJ
ftr-464	907	16	amount	amount	NOUN
ftr-464	907	17	.	.	PUNCT
ftr-464	908	1	i	i	PRON
ftr-464	908	2	d.	d.	PROPN
ftr-464	908	3	for	for	ADP
ftr-464	908	4	source	source	NOUN
ftr-464	908	5	rules	rule	NOUN
ftr-464	908	6	,	,	PUNCT
ftr-464	908	7	see	see	VERB
ftr-464	908	8	i	i	PRON
ftr-464	908	9	d.	d.	PROPN
ftr-464	908	10	art	art	PROPN
ftr-464	908	11	.	.	PUNCT
ftr-464	909	1	7	7	NUM
ftr-464	909	2	,	,	PUNCT
ftr-464	909	3	t	t	PROPN
ftr-464	909	4	6	6	NUM
ftr-464	909	5	,	,	PUNCT
ftr-464	909	6	art	art	NOUN
ftr-464	909	7	.	.	PUNCT
ftr-464	910	1	21	21	NUM
ftr-464	910	2	,	,	PUNCT
ftr-464	910	3	t	t	PROPN
ftr-464	910	4	4	4	NUM
ftr-464	910	5	.	.	PUNCT
ftr-464	911	1	the	the	DET
ftr-464	911	2	treasury	treasury	NOUN
ftr-464	911	3	's	's	PART
ftr-464	911	4	technical	technical	ADJ
ftr-464	911	5	explanation	explanation	NOUN
ftr-464	911	6	provides	provide	VERB
ftr-464	911	7	that	that	SCONJ
ftr-464	911	8	this	this	DET
ftr-464	911	9	"	"	PUNCT
ftr-464	911	10	rule	rule	NOUN
ftr-464	911	11	...	...	PUNCT
ftr-464	911	12	is	be	AUX
ftr-464	911	13	a	a	DET
ftr-464	911	14	concession	concession	NOUN
ftr-464	911	15	to	to	ADP
ftr-464	911	16	indonesia	indonesia	PROPN
ftr-464	911	17	's	's	PART
ftr-464	911	18	interest	interest	NOUN
ftr-464	911	19	,	,	PUNCT
ftr-464	911	20	as	as	ADP
ftr-464	911	21	a	a	DET
ftr-464	911	22	developing	develop	VERB
ftr-464	911	23	country	country	NOUN
ftr-464	911	24	,	,	PUNCT
ftr-464	911	25	in	in	ADP
ftr-464	911	26	preserving	preserve	VERB
ftr-464	911	27	source	source	NOUN
ftr-464	911	28	-	-	PUNCT
ftr-464	911	29	basis	basis	NOUN
ftr-464	911	30	taxation	taxation	NOUN
ftr-464	911	31	.	.	PUNCT
ftr-464	911	32	"	"	PUNCT
ftr-464	912	1	tax	tax	NOUN
ftr-464	912	2	treaties	treaty	NOUN
ftr-464	912	3	(	(	PUNCT
ftr-464	912	4	cch	cch	NOUN
ftr-464	912	5	)	)	PUNCT
ftr-464	912	6	4350	4350	NUM
ftr-464	912	7	,	,	PUNCT
ftr-464	912	8	at	at	ADP
ftr-464	912	9	31,536	31,536	NUM
ftr-464	912	10	-	-	SYM
ftr-464	912	11	37	37	NUM
ftr-464	912	12	.	.	PUNCT
ftr-464	913	1	the	the	DET
ftr-464	913	2	recently	recently	ADV
ftr-464	913	3	signed	sign	VERB
ftr-464	913	4	protocol	protocol	NOUN
ftr-464	913	5	to	to	ADP
ftr-464	913	6	the	the	DET
ftr-464	913	7	treaty	treaty	NOUN
ftr-464	913	8	does	do	AUX
ftr-464	913	9	not	not	PART
ftr-464	913	10	affect	affect	VERB
ftr-464	913	11	the	the	DET
ftr-464	913	12	treatment	treatment	NOUN
ftr-464	913	13	of	of	ADP
ftr-464	913	14	pensions	pension	NOUN
ftr-464	913	15	.	.	PUNCT
ftr-464	914	1	see	see	VERB
ftr-464	914	2	protocol	protocol	NOUN
ftr-464	914	3	amending	amend	VERB
ftr-464	914	4	the	the	DET
ftr-464	914	5	convention	convention	NOUN
ftr-464	914	6	between	between	ADP
ftr-464	914	7	the	the	DET
ftr-464	914	8	government	government	NOUN
ftr-464	914	9	of	of	ADP
ftr-464	914	10	the	the	DET
ftr-464	914	11	united	united	PROPN
ftr-464	914	12	states	states	PROPN
ftr-464	914	13	of	of	ADP
ftr-464	914	14	america	america	PROPN
ftr-464	914	15	and	and	CCONJ
ftr-464	914	16	the	the	DET
ftr-464	914	17	government	government	NOUN
ftr-464	914	18	of	of	ADP
ftr-464	914	19	the	the	DET
ftr-464	914	20	republic	republic	NOUN
ftr-464	914	21	of	of	ADP
ftr-464	914	22	indonesia	indonesia	PROPN
ftr-464	914	23	for	for	ADP
ftr-464	914	24	the	the	DET
ftr-464	914	25	avoidance	avoidance	NOUN
ftr-464	914	26	of	of	ADP
ftr-464	914	27	double	double	ADJ
ftr-464	914	28	taxation	taxation	NOUN
ftr-464	914	29	and	and	CCONJ
ftr-464	914	30	the	the	DET
ftr-464	914	31	prevention	prevention	NOUN
ftr-464	914	32	of	of	ADP
ftr-464	914	33	fiscal	fiscal	ADJ
ftr-464	914	34	evasion	evasion	NOUN
ftr-464	914	35	with	with	ADP
ftr-464	914	36	respect	respect	NOUN
ftr-464	914	37	to	to	ADP
ftr-464	914	38	taxes	taxis	NOUN
ftr-464	914	39	on	on	ADP
ftr-464	914	40	income	income	NOUN
ftr-464	914	41	,	,	PUNCT
ftr-464	914	42	july	july	PROPN
ftr-464	914	43	24	24	NUM
ftr-464	914	44	,	,	PUNCT
ftr-464	914	45	1996	1996	NUM
ftr-464	914	46	,	,	PUNCT
ftr-464	914	47	reprinted	reprint	VERB
ftr-464	914	48	in	in	ADP
ftr-464	914	49	tax	tax	NOUN
ftr-464	914	50	treaties	treaty	NOUN
ftr-464	914	51	(	(	PUNCT
ftr-464	914	52	cch	cch	NOUN
ftr-464	914	53	)	)	PUNCT
ftr-464	914	54	4345	4345	NUM
ftr-464	914	55	,	,	PUNCT
ftr-464	914	56	31,523	31,523	NUM
ftr-464	914	57	,	,	PUNCT
ftr-464	914	58	31,523	31,523	NUM
ftr-464	914	59	-	-	SYM
ftr-464	914	60	2	2	NUM
ftr-464	914	61	.	.	NOUN
ftr-464	914	62	143	143	NUM
ftr-464	914	63	.	.	PUNCT
ftr-464	915	1	the	the	DET
ftr-464	915	2	u.s	u.s	PROPN
ftr-464	915	3	.	.	PROPN
ftr-464	915	4	treaty	treaty	NOUN
ftr-464	915	5	with	with	ADP
ftr-464	915	6	jamaica	jamaica	PROPN
ftr-464	915	7	provides	provide	VERB
ftr-464	915	8	that	that	SCONJ
ftr-464	915	9	a	a	DET
ftr-464	915	10	pension	pension	NOUN
ftr-464	915	11	received	receive	VERB
ftr-464	915	12	by	by	ADP
ftr-464	915	13	a	a	DET
ftr-464	915	14	resident	resident	NOUN
ftr-464	915	15	of	of	ADP
ftr-464	915	16	the	the	DET
ftr-464	915	17	one	one	NUM
ftr-464	915	18	state	state	NOUN
ftr-464	915	19	in	in	ADP
ftr-464	915	20	consideration	consideration	NOUN
ftr-464	915	21	of	of	ADP
ftr-464	915	22	"	"	PUNCT
ftr-464	915	23	past	past	ADJ
ftr-464	915	24	employment	employment	NOUN
ftr-464	915	25	...	...	PUNCT
ftr-464	915	26	performed	perform	VERB
ftr-464	915	27	in	in	ADP
ftr-464	915	28	the	the	DET
ftr-464	915	29	other	other	ADJ
ftr-464	915	30	contracting	contracting	NOUN
ftr-464	915	31	state	state	NOUN
ftr-464	915	32	while	while	SCONJ
ftr-464	915	33	such	such	ADJ
ftr-464	915	34	person	person	NOUN
ftr-464	915	35	was	be	AUX
ftr-464	915	36	a	a	DET
ftr-464	915	37	resident	resident	NOUN
ftr-464	915	38	of	of	ADP
ftr-464	915	39	that	that	DET
ftr-464	915	40	other	other	ADJ
ftr-464	915	41	state	state	NOUN
ftr-464	915	42	"	"	PUNCT
ftr-464	915	43	may	may	AUX
ftr-464	915	44	be	be	AUX
ftr-464	915	45	taxed	tax	VERB
ftr-464	915	46	by	by	ADP
ftr-464	915	47	the	the	DET
ftr-464	915	48	latter	latter	ADJ
ftr-464	915	49	as	as	ADV
ftr-464	915	50	well	well	ADV
ftr-464	915	51	as	as	ADP
ftr-464	915	52	the	the	DET
ftr-464	915	53	former	former	ADJ
ftr-464	915	54	state	state	NOUN
ftr-464	915	55	.	.	PUNCT
ftr-464	916	1	convention	convention	NOUN
ftr-464	916	2	between	between	ADP
ftr-464	916	3	the	the	DET
ftr-464	916	4	government	government	NOUN
ftr-464	916	5	of	of	ADP
ftr-464	916	6	the	the	DET
ftr-464	916	7	united	united	PROPN
ftr-464	916	8	states	states	PROPN
ftr-464	916	9	of	of	ADP
ftr-464	916	10	america	america	PROPN
ftr-464	916	11	and	and	CCONJ
ftr-464	916	12	the	the	DET
ftr-464	916	13	government	government	NOUN
ftr-464	916	14	of	of	ADP
ftr-464	916	15	jamaica	jamaica	PROPN
ftr-464	916	16	for	for	ADP
ftr-464	916	17	the	the	DET
ftr-464	916	18	avoidance	avoidance	NOUN
ftr-464	916	19	of	of	ADP
ftr-464	916	20	double	double	ADJ
ftr-464	916	21	taxation	taxation	NOUN
ftr-464	916	22	and	and	CCONJ
ftr-464	916	23	the	the	DET
ftr-464	916	24	prevention	prevention	NOUN
ftr-464	916	25	of	of	ADP
ftr-464	916	26	fiscal	fiscal	ADJ
ftr-464	916	27	evasion	evasion	NOUN
ftr-464	916	28	with	with	ADP
ftr-464	916	29	respect	respect	NOUN
ftr-464	916	30	to	to	ADP
ftr-464	916	31	taxes	taxis	NOUN
ftr-464	916	32	on	on	ADP
ftr-464	916	33	income	income	NOUN
ftr-464	916	34	,	,	PUNCT
ftr-464	916	35	may	may	AUX
ftr-464	916	36	21	21	NUM
ftr-464	916	37	,	,	PUNCT
ftr-464	916	38	1980	1980	NUM
ftr-464	916	39	,	,	PUNCT
ftr-464	916	40	art	art	NOUN
ftr-464	916	41	.	.	PUNCT
ftr-464	917	1	19	19	NUM
ftr-464	917	2	,	,	PUNCT
ftr-464	917	3	1	1	NUM
ftr-464	917	4	,	,	PUNCT
ftr-464	917	5	t.i.a.s	t.i.a.s	PROPN
ftr-464	917	6	.	.	NOUN
ftr-464	917	7	10206	10206	NUM
ftr-464	917	8	.	.	PUNCT
ftr-464	918	1	see	see	AUX
ftr-464	918	2	also	also	ADV
ftr-464	918	3	report	report	VERB
ftr-464	918	4	of	of	ADP
ftr-464	918	5	the	the	DET
ftr-464	918	6	senate	senate	PROPN
ftr-464	918	7	foreign	foreign	PROPN
ftr-464	918	8	relations	relation	NOUN
ftr-464	918	9	committee	committee	NOUN
ftr-464	918	10	,	,	PUNCT
ftr-464	918	11	tax	tax	NOUN
ftr-464	918	12	treaties	treaty	NOUN
ftr-464	918	13	(	(	PUNCT
ftr-464	918	14	cch	cch	NOUN
ftr-464	918	15	)	)	PUNCT
ftr-464	918	16	5055	5055	NUM
ftr-464	918	17	,	,	PUNCT
ftr-464	918	18	at	at	ADP
ftr-464	918	19	33,571	33,571	NUM
ftr-464	918	20	.	.	PUNCT
ftr-464	919	1	144	144	NUM
ftr-464	919	2	.	.	PUNCT
ftr-464	920	1	the	the	DET
ftr-464	920	2	u.s	u.s	PROPN
ftr-464	920	3	.	.	PROPN
ftr-464	920	4	treaty	treaty	NOUN
ftr-464	920	5	with	with	ADP
ftr-464	920	6	the	the	DET
ftr-464	920	7	philippines	philippine	NOUN
ftr-464	920	8	provides	provide	VERB
ftr-464	920	9	that	that	SCONJ
ftr-464	920	10	"	"	PUNCT
ftr-464	920	11	pensions	pension	NOUN
ftr-464	920	12	and	and	CCONJ
ftr-464	920	13	other	other	ADJ
ftr-464	920	14	similar	similar	ADJ
ftr-464	920	15	remuneration	remuneration	NOUN
ftr-464	920	16	paid	pay	VERB
ftr-464	920	17	to	to	ADP
ftr-464	920	18	an	an	DET
ftr-464	920	19	individual	individual	NOUN
ftr-464	920	20	in	in	ADP
ftr-464	920	21	consideration	consideration	NOUN
ftr-464	920	22	of	of	ADP
ftr-464	920	23	past	past	ADJ
ftr-464	920	24	employment	employment	NOUN
ftr-464	920	25	shall	shall	AUX
ftr-464	920	26	be	be	AUX
ftr-464	920	27	taxable	taxable	ADJ
ftr-464	920	28	by	by	ADP
ftr-464	920	29	the	the	DET
ftr-464	920	30	contracting	contracting	NOUN
ftr-464	920	31	state	state	NOUN
ftr-464	920	32	where	where	SCONJ
ftr-464	920	33	the	the	DET
ftr-464	920	34	service	service	NOUN
ftr-464	920	35	is	be	AUX
ftr-464	920	36	rendered	render	VERB
ftr-464	920	37	.	.	PUNCT
ftr-464	920	38	"	"	PUNCT
ftr-464	921	1	convention	convention	NOUN
ftr-464	921	2	between	between	ADP
ftr-464	921	3	the	the	DET
ftr-464	921	4	government	government	NOUN
ftr-464	921	5	of	of	ADP
ftr-464	921	6	the	the	DET
ftr-464	921	7	united	united	PROPN
ftr-464	921	8	states	states	PROPN
ftr-464	921	9	of	of	ADP
ftr-464	921	10	america	america	PROPN
ftr-464	921	11	and	and	CCONJ
ftr-464	921	12	the	the	DET
ftr-464	921	13	government	government	NOUN
ftr-464	921	14	of	of	ADP
ftr-464	921	15	the	the	DET
ftr-464	921	16	republic	republic	NOUN
ftr-464	921	17	of	of	ADP
ftr-464	921	18	the	the	DET
ftr-464	921	19	philippines	philippine	NOUN
ftr-464	921	20	with	with	ADP
ftr-464	921	21	respect	respect	NOUN
ftr-464	921	22	to	to	ADP
ftr-464	921	23	taxes	taxis	NOUN
ftr-464	921	24	on	on	ADP
ftr-464	921	25	income	income	NOUN
ftr-464	921	26	,	,	PUNCT
ftr-464	921	27	oct	oct	PROPN
ftr-464	921	28	.	.	PROPN
ftr-464	921	29	1	1	NUM
ftr-464	921	30	,	,	PUNCT
ftr-464	921	31	1976	1976	NUM
ftr-464	921	32	,	,	PUNCT
ftr-464	921	33	art	art	NOUN
ftr-464	921	34	.	.	PUNCT
ftr-464	922	1	18	18	NUM
ftr-464	922	2	,	,	PUNCT
ftr-464	922	3	1	1	NUM
ftr-464	922	4	,	,	PUNCT
ftr-464	922	5	t.i.a.s	t.i.a.s	PROPN
ftr-464	922	6	.	.	NOUN
ftr-464	922	7	10417	10417	NUM
ftr-464	922	8	.	.	PUNCT
ftr-464	923	1	145	145	NUM
ftr-464	923	2	.	.	PUNCT
ftr-464	924	1	the	the	DET
ftr-464	924	2	u.s	u.s	PROPN
ftr-464	924	3	.	.	PROPN
ftr-464	924	4	treaty	treaty	NOUN
ftr-464	924	5	with	with	ADP
ftr-464	924	6	poland	poland	PROPN
ftr-464	924	7	does	do	AUX
ftr-464	924	8	not	not	PART
ftr-464	924	9	contain	contain	VERB
ftr-464	924	10	a	a	DET
ftr-464	924	11	pension	pension	NOUN
ftr-464	924	12	article	article	NOUN
ftr-464	924	13	.	.	PUNCT
ftr-464	925	1	see	see	VERB
ftr-464	925	2	convention	convention	NOUN
ftr-464	925	3	between	between	ADP
ftr-464	925	4	the	the	DET
ftr-464	925	5	government	government	NOUN
ftr-464	925	6	of	of	ADP
ftr-464	925	7	the	the	DET
ftr-464	925	8	united	united	PROPN
ftr-464	925	9	states	states	PROPN
ftr-464	925	10	of	of	ADP
ftr-464	925	11	america	america	PROPN
ftr-464	925	12	and	and	CCONJ
ftr-464	925	13	the	the	DET
ftr-464	925	14	government	government	NOUN
ftr-464	925	15	of	of	ADP
ftr-464	925	16	the	the	DET
ftr-464	925	17	polish	polish	ADJ
ftr-464	925	18	people	people	NOUN
ftr-464	925	19	's	's	PART
ftr-464	925	20	republic	republic	NOUN
ftr-464	925	21	for	for	ADP
ftr-464	925	22	the	the	DET
ftr-464	925	23	avoidance	avoidance	NOUN
ftr-464	925	24	of	of	ADP
ftr-464	925	25	double	double	ADJ
ftr-464	925	26	taxation	taxation	NOUN
ftr-464	925	27	and	and	CCONJ
ftr-464	925	28	the	the	DET
ftr-464	925	29	prevention	prevention	NOUN
ftr-464	925	30	of	of	ADP
ftr-464	925	31	fiscal	fiscal	ADJ
ftr-464	925	32	evasion	evasion	NOUN
ftr-464	925	33	with	with	ADP
ftr-464	925	34	respect	respect	NOUN
ftr-464	925	35	to	to	ADP
ftr-464	925	36	taxes	taxis	NOUN
ftr-464	925	37	on	on	ADP
ftr-464	925	38	income	income	NOUN
ftr-464	925	39	,	,	PUNCT
ftr-464	925	40	oct	oct	PROPN
ftr-464	925	41	.	.	PROPN
ftr-464	925	42	8	8	NUM
ftr-464	925	43	,	,	PUNCT
ftr-464	925	44	1974	1974	NUM
ftr-464	925	45	,	,	PUNCT
ftr-464	925	46	t.i.a.s	t.i.a.s	PROPN
ftr-464	925	47	.	.	PROPN
ftr-464	925	48	8486	8486	NUM
ftr-464	925	49	.	.	PUNCT
ftr-464	926	1	article	article	NOUN
ftr-464	926	2	5	5	NUM
ftr-464	926	3	provides	provide	VERB
ftr-464	926	4	,	,	PUNCT
ftr-464	926	5	in	in	ADP
ftr-464	926	6	general	general	ADJ
ftr-464	926	7	,	,	PUNCT
ftr-464	926	8	for	for	ADP
ftr-464	926	9	source	source	NOUN
ftr-464	926	10	country	country	NOUN
ftr-464	926	11	taxation	taxation	NOUN
ftr-464	926	12	.	.	PUNCT
ftr-464	927	1	see	see	VERB
ftr-464	927	2	i	i	PRON
ftr-464	927	3	d.	d.	PROPN
ftr-464	927	4	art	art	PROPN
ftr-464	927	5	.	.	PUNCT
ftr-464	928	1	5	5	NUM
ftr-464	928	2	.	.	X
ftr-464	928	3	146	146	NUM
ftr-464	928	4	.	.	PUNCT
ftr-464	929	1	convention	convention	NOUN
ftr-464	929	2	between	between	ADP
ftr-464	929	3	the	the	DET
ftr-464	929	4	united	united	PROPN
ftr-464	929	5	states	states	PROPN
ftr-464	929	6	of	of	ADP
ftr-464	929	7	america	america	PROPN
ftr-464	929	8	and	and	CCONJ
ftr-464	929	9	canada	canada	PROPN
ftr-464	929	10	for	for	ADP
ftr-464	929	11	the	the	DET
ftr-464	929	12	avoidance	avoidance	NOUN
ftr-464	929	13	of	of	ADP
ftr-464	929	14	double	double	ADJ
ftr-464	929	15	taxation	taxation	NOUN
ftr-464	929	16	on	on	ADP
ftr-464	929	17	income	income	NOUN
ftr-464	929	18	,	,	PUNCT
ftr-464	929	19	sept	sept	PROPN
ftr-464	929	20	.	.	PROPN
ftr-464	929	21	26	26	NUM
ftr-464	929	22	,	,	PUNCT
ftr-464	929	23	1980	1980	NUM
ftr-464	929	24	,	,	PUNCT
ftr-464	929	25	t.i.a.s	t.i.a.s	PROPN
ftr-464	929	26	.	.	NOUN
ftr-464	929	27	11087	11087	NUM
ftr-464	929	28	,	,	PUNCT
ftr-464	929	29	27	27	NUM
ftr-464	929	30	art	art	NOUN
ftr-464	929	31	.	.	PUNCT
ftr-464	930	1	18	18	NUM
ftr-464	930	2	,	,	PUNCT
ftr-464	930	3	%	%	INTJ
ftr-464	930	4	t	t	PROPN
ftr-464	930	5	1	1	NUM
ftr-464	930	6	,	,	PUNCT
ftr-464	930	7	2	2	NUM
ftr-464	930	8	,	,	PUNCT
ftr-464	930	9	[	[	X
ftr-464	930	10	hereinafter	hereinafter	NOUN
ftr-464	930	11	u.s.-canada	u.s.-canada	NOUN
ftr-464	930	12	income	income	PROPN
ftr-464	930	13	tax	tax	PROPN
ftr-464	930	14	treaty	treaty	PROPN
ftr-464	930	15	]	]	PUNCT
ftr-464	930	16	.	.	PUNCT
ftr-464	931	1	the	the	DET
ftr-464	931	2	treaty	treaty	NOUN
ftr-464	931	3	does	do	AUX
ftr-464	931	4	not	not	PART
ftr-464	931	5	seek	seek	VERB
ftr-464	931	6	to	to	PART
ftr-464	931	7	define	define	VERB
ftr-464	931	8	the	the	DET
ftr-464	931	9	source	source	NOUN
ftr-464	931	10	of	of	ADP
ftr-464	931	11	a	a	DET
ftr-464	931	12	pension	pension	NOUN
ftr-464	931	13	,	,	PUNCT
ftr-464	931	14	but	but	CCONJ
ftr-464	931	15	simply	simply	ADV
ftr-464	931	16	allows	allow	VERB
ftr-464	931	17	taxation	taxation	NOUN
ftr-464	931	18	of	of	ADP
ftr-464	931	19	pensions	pension	NOUN
ftr-464	931	20	"	"	PUNCT
ftr-464	931	21	in	in	ADP
ftr-464	931	22	the	the	DET
ftr-464	931	23	contracting	contracting	NOUN
ftr-464	931	24	state	state	NOUN
ftr-464	931	25	in	in	ADP
ftr-464	931	26	which	which	PRON
ftr-464	931	27	they	they	PRON
ftr-464	931	28	arise	arise	VERB
ftr-464	931	29	.	.	PUNCT
ftr-464	931	30	"	"	PUNCT
ftr-464	932	1	i	i	PRON
ftr-464	932	2	d.	d.	PROPN
ftr-464	932	3	art	art	PROPN
ftr-464	932	4	.	.	PUNCT
ftr-464	933	1	18	18	NUM
ftr-464	933	2	,	,	PUNCT
ftr-464	933	3	2	2	NUM
ftr-464	933	4	.	.	PUNCT
ftr-464	934	1	this	this	DET
ftr-464	934	2	aspect	aspect	NOUN
ftr-464	934	3	of	of	ADP
ftr-464	934	4	the	the	DET
ftr-464	934	5	treaty	treaty	NOUN
ftr-464	934	6	is	be	AUX
ftr-464	934	7	not	not	PART
ftr-464	934	8	changed	change	VERB
ftr-464	934	9	by	by	ADP
ftr-464	934	10	the	the	DET
ftr-464	934	11	march	march	PROPN
ftr-464	934	12	1995	1995	NUM
ftr-464	934	13	protocol	protocol	NOUN
ftr-464	934	14	.	.	PUNCT
ftr-464	935	1	147	147	NUM
ftr-464	935	2	.	.	PUNCT
ftr-464	936	1	see	see	VERB
ftr-464	936	2	treasury	treasury	PROPN
ftr-464	936	3	department	department	PROPN
ftr-464	936	4	technical	technical	ADJ
ftr-464	936	5	explanation	explanation	NOUN
ftr-464	936	6	of	of	ADP
ftr-464	936	7	the	the	DET
ftr-464	936	8	convention	convention	NOUN
ftr-464	936	9	between	between	ADP
ftr-464	936	10	the	the	DET
ftr-464	936	11	united	united	PROPN
ftr-464	936	12	states	states	PROPN
ftr-464	936	13	of	of	ADP
ftr-464	936	14	america	america	PROPN
ftr-464	936	15	and	and	CCONJ
ftr-464	936	16	the	the	DET
ftr-464	936	17	kingdom	kingdom	NOUN
ftr-464	936	18	of	of	ADP
ftr-464	936	19	the	the	DET
ftr-464	936	20	netherlands	netherlands	PROPN
ftr-464	936	21	for	for	ADP
ftr-464	936	22	the	the	DET
ftr-464	936	23	avoidance	avoidance	NOUN
ftr-464	936	24	of	of	ADP
ftr-464	936	25	[	[	X
ftr-464	936	26	vol	vol	X
ftr-464	936	27	3:6	3:6	NUM
ftr-464	936	28	u.s	u.s	PROPN
ftr-464	936	29	.	.	PROPN
ftr-464	936	30	income	income	NOUN
ftr-464	936	31	taxaion	taxaion	NOUN
ftr-464	936	32	of	of	ADP
ftr-464	936	33	cross	cross	ADJ
ftr-464	936	34	-	-	ADJ
ftr-464	936	35	border	border	ADJ
ftr-464	936	36	pensions	pension	NOUN
ftr-464	936	37	pension	pension	NOUN
ftr-464	936	38	that	that	PRON
ftr-464	936	39	is	be	AUX
ftr-464	936	40	not	not	PART
ftr-464	936	41	paid	pay	VERB
ftr-464	936	42	in	in	ADP
ftr-464	936	43	the	the	DET
ftr-464	936	44	form	form	NOUN
ftr-464	936	45	of	of	ADP
ftr-464	936	46	periodic	periodic	ADJ
ftr-464	936	47	payments	payment	NOUN
ftr-464	936	48	,	,	PUNCT
ftr-464	936	49	the	the	DET
ftr-464	936	50	country	country	NOUN
ftr-464	936	51	where	where	SCONJ
ftr-464	936	52	the	the	DET
ftr-464	936	53	employment	employment	NOUN
ftr-464	936	54	is	be	AUX
ftr-464	936	55	exercised	exercise	VERB
ftr-464	936	56	may	may	AUX
ftr-464	936	57	tax	tax	VERB
ftr-464	936	58	the	the	DET
ftr-464	936	59	payment	payment	NOUN
ftr-464	936	60	(	(	PUNCT
ftr-464	936	61	with	with	ADP
ftr-464	936	62	allowance	allowance	NOUN
ftr-464	936	63	of	of	ADP
ftr-464	936	64	a	a	DET
ftr-464	936	65	credit	credit	NOUN
ftr-464	936	66	for	for	ADP
ftr-464	936	67	residence	residence	NOUN
ftr-464	936	68	country	country	NOUN
ftr-464	936	69	tax	tax	NOUN
ftr-464	936	70	)	)	PUNCT
ftr-464	936	71	provided	provide	VERB
ftr-464	936	72	that	that	SCONJ
ftr-464	936	73	the	the	DET
ftr-464	936	74	individual	individual	NOUN
ftr-464	936	75	was	be	AUX
ftr-464	936	76	a	a	DET
ftr-464	936	77	resident	resident	NOUN
ftr-464	936	78	of	of	ADP
ftr-464	936	79	the	the	DET
ftr-464	936	80	source	source	NOUN
ftr-464	936	81	country	country	NOUN
ftr-464	936	82	at	at	ADP
ftr-464	936	83	any	any	DET
ftr-464	936	84	time	time	NOUN
ftr-464	936	85	during	during	ADP
ftr-464	936	86	the	the	DET
ftr-464	936	87	preceding	precede	VERB
ftr-464	936	88	5	5	NUM
ftr-464	936	89	-	-	PUNCT
ftr-464	936	90	year	year	NOUN
ftr-464	936	91	period	period	NOUN
ftr-464	936	92	;	;	PUNCT
ftr-464	936	93	4	4	NUM
ftr-464	936	94	8	8	NUM
ftr-464	936	95	this	this	DET
ftr-464	936	96	source	source	NOUN
ftr-464	936	97	-	-	PUNCT
ftr-464	936	98	based	base	VERB
ftr-464	936	99	tax	tax	NOUN
ftr-464	936	100	does	do	AUX
ftr-464	936	101	not	not	PART
ftr-464	936	102	apply	apply	VERB
ftr-464	936	103	,	,	PUNCT
ftr-464	936	104	however	however	ADV
ftr-464	936	105	,	,	PUNCT
ftr-464	936	106	to	to	ADP
ftr-464	936	107	certain	certain	ADJ
ftr-464	936	108	qualified	qualified	ADJ
ftr-464	936	109	rollovers	rollover	NOUN
ftr-464	936	110	of	of	ADP
ftr-464	936	111	the	the	DET
ftr-464	936	112	lump	lump	NOUN
ftr-464	936	113	sum	sum	NOUN
ftr-464	936	114	into	into	ADP
ftr-464	936	115	a	a	DET
ftr-464	936	116	residence	residence	NOUN
ftr-464	936	117	country	country	NOUN
ftr-464	936	118	retirement	retirement	NOUN
ftr-464	936	119	account	account	PROPN
ftr-464	936	120	.	.	PUNCT
ftr-464	937	1	'4	'4	PROPN
ftr-464	937	2	9	9	NUM
ftr-464	937	3	the	the	DET
ftr-464	937	4	contours	contours	NOUN
ftr-464	937	5	of	of	ADP
ftr-464	937	6	the	the	DET
ftr-464	937	7	term	term	NOUN
ftr-464	937	8	"	"	PUNCT
ftr-464	937	9	pension	pension	NOUN
ftr-464	937	10	"	"	PUNCT
ftr-464	937	11	'	'	PUNCT
ftr-464	937	12	"	"	PUNCT
ftr-464	937	13	have	have	AUX
ftr-464	937	14	not	not	PART
ftr-464	937	15	been	be	AUX
ftr-464	937	16	established	establish	VERB
ftr-464	937	17	double	double	ADJ
ftr-464	937	18	taxation	taxation	NOUN
ftr-464	937	19	and	and	CCONJ
ftr-464	937	20	the	the	DET
ftr-464	937	21	prevention	prevention	NOUN
ftr-464	937	22	of	of	ADP
ftr-464	937	23	fiscal	fiscal	ADJ
ftr-464	937	24	evasion	evasion	NOUN
ftr-464	937	25	with	with	ADP
ftr-464	937	26	respect	respect	NOUN
ftr-464	937	27	to	to	ADP
ftr-464	937	28	taxes	taxis	NOUN
ftr-464	937	29	on	on	ADP
ftr-464	937	30	income	income	NOUN
ftr-464	937	31	,	,	PUNCT
ftr-464	937	32	signed	sign	VERB
ftr-464	937	33	dec	dec	PROPN
ftr-464	937	34	.	.	PROPN
ftr-464	937	35	18	18	NUM
ftr-464	937	36	,	,	PUNCT
ftr-464	937	37	1992	1992	NUM
ftr-464	937	38	,	,	PUNCT
ftr-464	937	39	and	and	CCONJ
ftr-464	937	40	protocol	protocol	NOUN
ftr-464	937	41	signed	sign	VERB
ftr-464	937	42	oct	oct	PROPN
ftr-464	937	43	.	.	PROPN
ftr-464	937	44	13	13	NUM
ftr-464	937	45	,	,	PUNCT
ftr-464	937	46	1993	1993	NUM
ftr-464	937	47	.	.	PUNCT
ftr-464	938	1	reprinted	reprint	VERB
ftr-464	938	2	in	in	ADP
ftr-464	938	3	31	31	NUM
ftr-464	938	4	highlights	highlight	NOUN
ftr-464	938	5	&	&	CCONJ
ftr-464	938	6	documents	document	NOUN
ftr-464	938	7	1631	1631	NUM
ftr-464	938	8	,	,	PUNCT
ftr-464	938	9	1653	1653	NUM
ftr-464	938	10	-	-	SYM
ftr-464	938	11	54	54	NUM
ftr-464	938	12	,	,	PUNCT
ftr-464	938	13	(	(	PUNCT
ftr-464	938	14	nov	nov	PROPN
ftr-464	938	15	.	.	PROPN
ftr-464	938	16	2	2	NUM
ftr-464	938	17	,	,	PUNCT
ftr-464	938	18	1993	1993	NUM
ftr-464	938	19	)	)	PUNCT
ftr-464	939	1	[	[	X
ftr-464	939	2	hereinafter	hereinafter	NOUN
ftr-464	939	3	treasury	treasury	NOUN
ftr-464	939	4	explanation	explanation	NOUN
ftr-464	939	5	of	of	ADP
ftr-464	939	6	netherlands	netherlands	PROPN
ftr-464	939	7	treaty	treaty	PROPN
ftr-464	939	8	]	]	PUNCT
ftr-464	939	9	;	;	PUNCT
ftr-464	939	10	sen	sen	PROPN
ftr-464	939	11	.	.	PROPN
ftr-464	939	12	comm	comm	NOUN
ftr-464	939	13	.	.	PUNCT
ftr-464	940	1	on	on	ADP
ftr-464	940	2	foreign	foreign	ADJ
ftr-464	940	3	relations	relation	NOUN
ftr-464	940	4	,	,	PUNCT
ftr-464	940	5	103d	103d	NUM
ftr-464	940	6	cong	cong	NOUN
ftr-464	940	7	..	..	PUNCT
ftr-464	940	8	ist	ist	NOUN
ftr-464	940	9	sess	sess	NOUN
ftr-464	940	10	..	..	PUNCT
ftr-464	940	11	exec	exec	PROPN
ftr-464	940	12	.	.	PUNCT
ftr-464	941	1	rept	rept	PROPN
ftr-464	941	2	.	.	PUNCT
ftr-464	942	1	103	103	NUM
ftr-464	942	2	-	-	SYM
ftr-464	942	3	19	19	NUM
ftr-464	942	4	.	.	PUNCT
ftr-464	942	5	report	report	NOUN
ftr-464	942	6	on	on	ADP
ftr-464	942	7	the	the	DET
ftr-464	942	8	tax	tax	NOUN
ftr-464	942	9	convention	convention	NOUN
ftr-464	942	10	with	with	ADP
ftr-464	942	11	the	the	DET
ftr-464	942	12	kingdom	kingdom	NOUN
ftr-464	942	13	of	of	ADP
ftr-464	942	14	the	the	DET
ftr-464	942	15	netherlands	netherlands	PROPN
ftr-464	942	16	(	(	PUNCT
ftr-464	942	17	1993	1993	NUM
ftr-464	942	18	)	)	PUNCT
ftr-464	942	19	.	.	PUNCT
ftr-464	943	1	148	148	NUM
ftr-464	943	2	.	.	PUNCT
ftr-464	944	1	see	see	VERB
ftr-464	944	2	convention	convention	NOUN
ftr-464	944	3	between	between	ADP
ftr-464	944	4	the	the	DET
ftr-464	944	5	united	united	PROPN
ftr-464	944	6	states	states	PROPN
ftr-464	944	7	of	of	ADP
ftr-464	944	8	america	america	PROPN
ftr-464	944	9	and	and	CCONJ
ftr-464	944	10	the	the	DET
ftr-464	944	11	kingdom	kingdom	NOUN
ftr-464	944	12	of	of	ADP
ftr-464	944	13	the	the	DET
ftr-464	944	14	netherlands	netherlands	PROPN
ftr-464	944	15	for	for	ADP
ftr-464	944	16	the	the	DET
ftr-464	944	17	avoidance	avoidance	NOUN
ftr-464	944	18	of	of	ADP
ftr-464	944	19	double	double	ADJ
ftr-464	944	20	taxation	taxation	NOUN
ftr-464	944	21	and	and	CCONJ
ftr-464	944	22	the	the	DET
ftr-464	944	23	prevention	prevention	NOUN
ftr-464	944	24	of	of	ADP
ftr-464	944	25	fiscal	fiscal	ADJ
ftr-464	944	26	evasion	evasion	NOUN
ftr-464	944	27	with	with	ADP
ftr-464	944	28	respect	respect	NOUN
ftr-464	944	29	to	to	ADP
ftr-464	944	30	taxes	taxis	NOUN
ftr-464	944	31	on	on	ADP
ftr-464	944	32	income	income	NOUN
ftr-464	944	33	,	,	PUNCT
ftr-464	944	34	dec	dec	PROPN
ftr-464	944	35	.	.	PROPN
ftr-464	944	36	18	18	NUM
ftr-464	944	37	,	,	PUNCT
ftr-464	944	38	1992	1992	NUM
ftr-464	944	39	.	.	PUNCT
ftr-464	945	1	s.	s.	PROPN
ftr-464	945	2	treaty	treaty	PROPN
ftr-464	945	3	doc	doc	PROPN
ftr-464	945	4	.	.	PUNCT
ftr-464	946	1	no	no	INTJ
ftr-464	946	2	.	.	NOUN
ftr-464	947	1	6	6	NUM
ftr-464	947	2	,	,	PUNCT
ftr-464	947	3	103d	103d	NUM
ftr-464	947	4	cong	cong	NOUN
ftr-464	947	5	..	..	PUNCT
ftr-464	947	6	1st	1st	ADJ
ftr-464	947	7	sess	sess	NOUN
ftr-464	947	8	.	.	PUNCT
ftr-464	948	1	(	(	PUNCT
ftr-464	948	2	1992	1992	NUM
ftr-464	948	3	)	)	PUNCT
ftr-464	948	4	,	,	PUNCT
ftr-464	948	5	art	art	NOUN
ftr-464	948	6	.	.	PUNCT
ftr-464	949	1	19	19	NUM
ftr-464	949	2	,	,	PUNCT
ftr-464	949	3	1	1	NUM
ftr-464	949	4	-	-	SYM
ftr-464	949	5	2	2	NUM
ftr-464	949	6	,	,	PUNCT
ftr-464	949	7	art	art	NOUN
ftr-464	949	8	.	.	PUNCT
ftr-464	950	1	25	25	NUM
ftr-464	950	2	,	,	PUNCT
ftr-464	950	3	t	t	PROPN
ftr-464	950	4	7	7	NUM
ftr-464	950	5	[	[	X
ftr-464	950	6	hereinafter	hereinafter	NOUN
ftr-464	950	7	u.s.-neth	u.s.-neth	PROPN
ftr-464	950	8	.	.	PUNCT
ftr-464	951	1	treaty	treaty	PROPN
ftr-464	951	2	]	]	PUNCT
ftr-464	951	3	;	;	PUNCT
ftr-464	951	4	see	see	VERB
ftr-464	951	5	also	also	ADV
ftr-464	951	6	treasury	treasury	PROPN
ftr-464	951	7	explanation	explanation	NOUN
ftr-464	951	8	of	of	ADP
ftr-464	951	9	netherlands	netherlands	PROPN
ftr-464	951	10	treaty	treaty	PROPN
ftr-464	951	11	,	,	PUNCT
ftr-464	951	12	supra	supra	PROPN
ftr-464	951	13	note	note	PROPN
ftr-464	951	14	147	147	NUM
ftr-464	951	15	,	,	PUNCT
ftr-464	951	16	at	at	ADP
ftr-464	951	17	1631	1631	NUM
ftr-464	951	18	,	,	PUNCT
ftr-464	951	19	1653	1653	NUM
ftr-464	951	20	.	.	PUNCT
ftr-464	952	1	article	article	NOUN
ftr-464	952	2	25	25	NUM
ftr-464	952	3	of	of	ADP
ftr-464	952	4	the	the	DET
ftr-464	952	5	convention	convention	NOUN
ftr-464	952	6	provides	provide	VERB
ftr-464	952	7	that	that	PRON
ftr-464	952	8	for	for	ADP
ftr-464	952	9	purposes	purpose	NOUN
ftr-464	952	10	of	of	ADP
ftr-464	952	11	allowing	allow	VERB
ftr-464	952	12	the	the	DET
ftr-464	952	13	credit	credit	NOUN
ftr-464	952	14	for	for	ADP
ftr-464	952	15	residence	residence	NOUN
ftr-464	952	16	-	-	PUNCT
ftr-464	952	17	based	base	VERB
ftr-464	952	18	tax	tax	NOUN
ftr-464	952	19	,	,	PUNCT
ftr-464	952	20	the	the	DET
ftr-464	952	21	u.s	u.s	PROPN
ftr-464	952	22	.	.	PROPN
ftr-464	952	23	is	be	AUX
ftr-464	952	24	to	to	PART
ftr-464	952	25	treat	treat	VERB
ftr-464	952	26	the	the	DET
ftr-464	952	27	lump	lump	NOUN
ftr-464	952	28	sum	sum	NOUN
ftr-464	952	29	payment	payment	NOUN
ftr-464	952	30	as	as	ADP
ftr-464	952	31	arising	arise	VERB
ftr-464	952	32	in	in	ADP
ftr-464	952	33	the	the	DET
ftr-464	952	34	netherlands	netherlands	PROPN
ftr-464	952	35	.	.	PUNCT
ftr-464	952	36	u.s.-ncth	u.s.-ncth	PROPN
ftr-464	952	37	.	.	PUNCT
ftr-464	953	1	treaty	treaty	NOUN
ftr-464	953	2	.	.	PUNCT
ftr-464	954	1	supra	supra	PROPN
ftr-464	954	2	,	,	PUNCT
ftr-464	954	3	art	art	NOUN
ftr-464	954	4	.	.	PUNCT
ftr-464	955	1	25	25	NUM
ftr-464	955	2	,	,	PUNCT
ftr-464	955	3	1	1	NUM
ftr-464	955	4	7	7	NUM
ftr-464	955	5	.	.	PUNCT
ftr-464	956	1	an	an	DET
ftr-464	956	2	example	example	NOUN
ftr-464	956	3	of	of	ADP
ftr-464	956	4	the	the	DET
ftr-464	956	5	application	application	NOUN
ftr-464	956	6	of	of	ADP
ftr-464	956	7	article	article	NOUN
ftr-464	956	8	19	19	NUM
ftr-464	956	9	is	be	AUX
ftr-464	956	10	provided	provide	VERB
ftr-464	956	11	in	in	ADP
ftr-464	956	12	priv	priv	NOUN
ftr-464	956	13	.	.	PUNCT
ftr-464	957	1	ltr	ltr	PROPN
ftr-464	957	2	.	.	PUNCT
ftr-464	957	3	rul	rul	PROPN
ftr-464	957	4	.	.	PUNCT
ftr-464	958	1	96	96	NUM
ftr-464	958	2	-	-	SYM
ftr-464	958	3	26	26	NUM
ftr-464	958	4	-	-	PUNCT
ftr-464	958	5	055	055	NUM
ftr-464	958	6	(	(	PUNCT
ftr-464	958	7	apr	apr	PROPN
ftr-464	958	8	.	.	PROPN
ftr-464	958	9	11	11	NUM
ftr-464	958	10	,	,	PUNCT
ftr-464	958	11	1996	1996	NUM
ftr-464	958	12	)	)	PUNCT
ftr-464	958	13	,	,	PUNCT
ftr-464	958	14	reprinted	reprint	VERB
ftr-464	958	15	in	in	ADP
ftr-464	958	16	96	96	NUM
ftr-464	958	17	tni	tni	NOUN
ftr-464	958	18	128	128	NUM
ftr-464	958	19	-	-	SYM
ftr-464	958	20	24	24	NUM
ftr-464	958	21	(	(	PUNCT
ftr-464	958	22	july	july	PROPN
ftr-464	958	23	2	2	NUM
ftr-464	958	24	.	.	NOUN
ftr-464	958	25	1996	1996	NUM
ftr-464	958	26	)	)	PUNCT
ftr-464	958	27	u	u	NOUN
ftr-464	958	28	6	6	NUM
ftr-464	958	29	-	-	SYM
ftr-464	958	30	13	13	NUM
ftr-464	958	31	(	(	PUNCT
ftr-464	958	32	lexis	lexis	NOUN
ftr-464	958	33	.	.	PUNCT
ftr-464	958	34	fedtax	fedtax	PROPN
ftr-464	958	35	library	library	PROPN
ftr-464	958	36	,	,	PUNCT
ftr-464	958	37	tni	tni	NOUN
ftr-464	958	38	file	file	NOUN
ftr-464	958	39	)	)	PUNCT
ftr-464	958	40	.	.	PUNCT
ftr-464	959	1	149	149	NUM
ftr-464	959	2	.	.	PUNCT
ftr-464	960	1	the	the	DET
ftr-464	960	2	u.s.-netherlands	u.s.-netherland	NOUN
ftr-464	960	3	tax	tax	NOUN
ftr-464	960	4	convention	convention	NOUN
ftr-464	960	5	exempts	exempt	VERB
ftr-464	960	6	from	from	ADP
ftr-464	960	7	source	source	NOUN
ftr-464	960	8	-	-	PUNCT
ftr-464	960	9	country	country	NOUN
ftr-464	960	10	tax	tax	NOUN
ftr-464	960	11	"	"	PUNCT
ftr-464	960	12	the	the	DET
ftr-464	960	13	portion	portion	NOUN
ftr-464	960	14	of	of	ADP
ftr-464	960	15	the	the	PRON
ftr-464	960	16	..	..	PUNCT
ftr-464	960	17	,	,	PUNCT
ftr-464	960	18	lump	lump	NOUN
ftr-464	960	19	sum	sum	NOUN
ftr-464	960	20	..	..	PUNCT
ftr-464	960	21	,	,	PUNCT
ftr-464	960	22	that	that	PRON
ftr-464	960	23	is	be	AUX
ftr-464	960	24	contributed	contribute	VERB
ftr-464	960	25	to	to	ADP
ftr-464	960	26	a	a	DET
ftr-464	960	27	pension	pension	NOUN
ftr-464	960	28	plan	plan	NOUN
ftr-464	960	29	or	or	CCONJ
ftr-464	960	30	retirement	retirement	NOUN
ftr-464	960	31	account	account	NOUN
ftr-464	960	32	under	under	ADP
ftr-464	960	33	such	such	ADJ
ftr-464	960	34	circumstances	circumstance	NOUN
ftr-464	960	35	that	that	SCONJ
ftr-464	960	36	,	,	PUNCT
ftr-464	960	37	if	if	SCONJ
ftr-464	960	38	the	the	DET
ftr-464	960	39	...	...	PUNCT
ftr-464	960	40	lump	lump	NOUN
ftr-464	960	41	sum	sum	NOUN
ftr-464	960	42	had	have	AUX
ftr-464	960	43	been	be	AUX
ftr-464	960	44	received	receive	VERB
ftr-464	960	45	from	from	ADP
ftr-464	960	46	a	a	DET
ftr-464	960	47	payer	payer	NOUN
ftr-464	960	48	in	in	ADP
ftr-464	960	49	the	the	DET
ftr-464	960	50	state	state	NOUN
ftr-464	960	51	of	of	ADP
ftr-464	960	52	the	the	DET
ftr-464	960	53	recipient	recipient	NOUN
ftr-464	960	54	's	's	PART
ftr-464	960	55	residence	residence	NOUN
ftr-464	960	56	,	,	PUNCT
ftr-464	960	57	the	the	DET
ftr-464	960	58	imposition	imposition	NOUN
ftr-464	960	59	of	of	ADP
ftr-464	960	60	tax	tax	NOUN
ftr-464	960	61	on	on	ADP
ftr-464	960	62	the	the	DET
ftr-464	960	63	payment	payment	NOUN
ftr-464	960	64	by	by	ADP
ftr-464	960	65	the	the	DET
ftr-464	960	66	state	state	NOUN
ftr-464	960	67	of	of	ADP
ftr-464	960	68	the	the	DET
ftr-464	960	69	recipient	recipient	NOUN
ftr-464	960	70	's	's	PART
ftr-464	960	71	residence	residence	NOUN
ftr-464	960	72	would	would	AUX
ftr-464	960	73	be	be	AUX
ftr-464	960	74	deferred	defer	VERB
ftr-464	960	75	until	until	SCONJ
ftr-464	960	76	the	the	DET
ftr-464	960	77	amount	amount	NOUN
ftr-464	960	78	of	of	ADP
ftr-464	960	79	the	the	DET
ftr-464	960	80	payment	payment	NOUN
ftr-464	960	81	was	be	AUX
ftr-464	960	82	withdrawn	withdraw	VERB
ftr-464	960	83	from	from	ADP
ftr-464	960	84	the	the	DET
ftr-464	960	85	pension	pension	NOUN
ftr-464	960	86	plan	plan	NOUN
ftr-464	960	87	or	or	CCONJ
ftr-464	960	88	retirement	retirement	NOUN
ftr-464	960	89	account	account	NOUN
ftr-464	960	90	to	to	PART
ftr-464	960	91	which	which	PRON
ftr-464	960	92	it	it	PRON
ftr-464	960	93	was	be	AUX
ftr-464	960	94	contributed	contribute	VERB
ftr-464	960	95	.	.	PUNCT
ftr-464	960	96	"	"	PUNCT
ftr-464	961	1	u.s.-neth	u.s.-neth	PROPN
ftr-464	961	2	.	.	PUNCT
ftr-464	961	3	treaty	treaty	PROPN
ftr-464	961	4	,	,	PUNCT
ftr-464	961	5	supra	supra	PROPN
ftr-464	961	6	note	note	PROPN
ftr-464	961	7	148	148	NUM
ftr-464	961	8	,	,	PUNCT
ftr-464	961	9	art	art	NOUN
ftr-464	961	10	.	.	PUNCT
ftr-464	962	1	19	19	NUM
ftr-464	962	2	,	,	PUNCT
ftr-464	962	3	1	1	NUM
ftr-464	962	4	3	3	NUM
ftr-464	962	5	.	.	PUNCT
ftr-464	963	1	see	see	VERB
ftr-464	963	2	also	also	ADV
ftr-464	963	3	treasury	treasury	PROPN
ftr-464	963	4	explanation	explanation	NOUN
ftr-464	963	5	of	of	ADP
ftr-464	963	6	netherlands	netherlands	PROPN
ftr-464	963	7	treaty	treaty	PROPN
ftr-464	963	8	.	.	PUNCT
ftr-464	964	1	supra	supra	PROPN
ftr-464	964	2	note	note	PROPN
ftr-464	964	3	147	147	NUM
ftr-464	964	4	.	.	PUNCT
ftr-464	965	1	at	at	ADP
ftr-464	965	2	1653	1653	NUM
ftr-464	965	3	(	(	PUNCT
ftr-464	965	4	explaining	explain	VERB
ftr-464	965	5	that	that	SCONJ
ftr-464	965	6	,	,	PUNCT
ftr-464	965	7	for	for	ADP
ftr-464	965	8	example	example	NOUN
ftr-464	965	9	.	.	PUNCT
ftr-464	966	1	a	a	DET
ftr-464	966	2	lump	lump	NOUN
ftr-464	966	3	sum	sum	NOUN
ftr-464	966	4	payment	payment	NOUN
ftr-464	966	5	from	from	ADP
ftr-464	966	6	a	a	DET
ftr-464	966	7	netherlands	netherlands	PROPN
ftr-464	966	8	pension	pension	NOUN
ftr-464	966	9	plan	plan	NOUN
ftr-464	966	10	that	that	PRON
ftr-464	966	11	was	be	AUX
ftr-464	966	12	invested	invest	VERB
ftr-464	966	13	in	in	ADP
ftr-464	966	14	a	a	DET
ftr-464	966	15	u.s	u.s	PROPN
ftr-464	966	16	.	.	PROPN
ftr-464	966	17	ira	ira	PROPN
ftr-464	966	18	would	would	AUX
ftr-464	966	19	be	be	AUX
ftr-464	966	20	exempt	exempt	ADJ
ftr-464	966	21	from	from	ADP
ftr-464	966	22	netherlands	netherlands	PROPN
ftr-464	966	23	tax	tax	NOUN
ftr-464	966	24	.	.	PUNCT
ftr-464	967	1	in	in	ADP
ftr-464	967	2	this	this	DET
ftr-464	967	3	case	case	NOUN
ftr-464	967	4	,	,	PUNCT
ftr-464	967	5	explains	explain	VERB
ftr-464	967	6	the	the	DET
ftr-464	967	7	treasury	treasury	NOUN
ftr-464	967	8	,	,	PUNCT
ftr-464	967	9	"	"	PUNCT
ftr-464	967	10	the	the	DET
ftr-464	967	11	tax	tax	NOUN
ftr-464	967	12	avoidance	avoidance	NOUN
ftr-464	967	13	concerns	concern	NOUN
ftr-464	967	14	of	of	ADP
ftr-464	967	15	the	the	DET
ftr-464	967	16	netherlands	netherlands	PROPN
ftr-464	967	17	would	would	AUX
ftr-464	967	18	not	not	PART
ftr-464	967	19	be	be	AUX
ftr-464	967	20	present	present	ADJ
ftr-464	967	21	.	.	PUNCT
ftr-464	968	1	"	"	PUNCT
ftr-464	968	2	)	)	PUNCT
ftr-464	968	3	.	.	PUNCT
ftr-464	969	1	150	150	NUM
ftr-464	969	2	.	.	PUNCT
ftr-464	970	1	the	the	DET
ftr-464	970	2	commentary	commentary	NOUN
ftr-464	970	3	to	to	ADP
ftr-464	970	4	the	the	DET
ftr-464	970	5	1992	1992	NUM
ftr-464	970	6	oecd	oecd	PROPN
ftr-464	970	7	model	model	NOUN
ftr-464	970	8	states	state	NOUN
ftr-464	970	9	that	that	SCONJ
ftr-464	970	10	article	article	NOUN
ftr-464	970	11	18	18	NUM
ftr-464	970	12	applies	apply	VERB
ftr-464	970	13	to	to	ADP
ftr-464	970	14	"	"	PUNCT
ftr-464	970	15	pensions	pension	NOUN
ftr-464	970	16	paid	pay	VERB
ftr-464	970	17	in	in	ADP
ftr-464	970	18	respect	respect	NOUN
ftr-464	970	19	of	of	ADP
ftr-464	970	20	private	private	ADJ
ftr-464	970	21	employment	employment	NOUN
ftr-464	970	22	"	"	PUNCT
ftr-464	970	23	as	as	ADV
ftr-464	970	24	well	well	ADV
ftr-464	970	25	as	as	ADP
ftr-464	970	26	"	"	PUNCT
ftr-464	970	27	widows	widow	NOUN
ftr-464	970	28	'	'	PART
ftr-464	970	29	and	and	CCONJ
ftr-464	970	30	orphans	orphan	NOUN
ftr-464	970	31	'	'	PART
ftr-464	970	32	pensions	pension	NOUN
ftr-464	970	33	and	and	CCONJ
ftr-464	970	34	other	other	ADJ
ftr-464	970	35	similar	similar	ADJ
ftr-464	970	36	payments	payment	NOUN
ftr-464	970	37	such	such	ADJ
ftr-464	970	38	as	as	ADP
ftr-464	970	39	annuities	annuity	NOUN
ftr-464	970	40	paid	pay	VERB
ftr-464	970	41	in	in	ADP
ftr-464	970	42	respect	respect	NOUN
ftr-464	970	43	of	of	ADP
ftr-464	970	44	past	past	ADJ
ftr-464	970	45	employment	employment	NOUN
ftr-464	970	46	.	.	PUNCT
ftr-464	970	47	"	"	PUNCT
ftr-464	971	1	1992	1992	NUM
ftr-464	971	2	oecd	oecd	PROPN
ftr-464	971	3	commentary	commentary	NOUN
ftr-464	971	4	,	,	PUNCT
ftr-464	971	5	supra	supra	PROPN
ftr-464	971	6	note	note	PROPN
ftr-464	971	7	138	138	NUM
ftr-464	971	8	,	,	PUNCT
ftr-464	971	9	at	at	ADP
ftr-464	971	10	c(18)-1	c(18)-1	NOUN
ftr-464	971	11	.	.	PUNCT
ftr-464	972	1	it	it	PRON
ftr-464	972	2	is	be	AUX
ftr-464	972	3	further	far	ADV
ftr-464	972	4	noted	note	VERB
ftr-464	972	5	that	that	SCONJ
ftr-464	972	6	"	"	PUNCT
ftr-464	972	7	a	a	DET
ftr-464	972	8	common	common	ADJ
ftr-464	972	9	solution	solution	NOUN
ftr-464	972	10	"	"	PUNCT
ftr-464	972	11	was	be	AUX
ftr-464	972	12	not	not	PART
ftr-464	972	13	reached	reach	VERB
ftr-464	972	14	regarding	regard	VERB
ftr-464	972	15	"	"	PUNCT
ftr-464	972	16	amounts	amount	NOUN
ftr-464	972	17	paid	pay	VERB
ftr-464	972	18	to	to	ADP
ftr-464	972	19	an	an	DET
ftr-464	972	20	employee	employee	NOUN
ftr-464	972	21	on	on	ADP
ftr-464	972	22	the	the	DET
ftr-464	972	23	cessation	cessation	NOUN
ftr-464	972	24	of	of	ADP
ftr-464	972	25	his	his	PRON
ftr-464	972	26	employment	employment	NOUN
ftr-464	972	27	.	.	PUNCT
ftr-464	972	28	"	"	PUNCT
ftr-464	973	1	i	i	PRON
ftr-464	973	2	d.	d.	PROPN
ftr-464	973	3	these	these	DET
ftr-464	973	4	amounts	amount	NOUN
ftr-464	973	5	are	be	AUX
ftr-464	973	6	viewed	view	VERB
ftr-464	973	7	as	as	ADP
ftr-464	973	8	"	"	PUNCT
ftr-464	973	9	a	a	DET
ftr-464	973	10	pension	pension	NOUN
ftr-464	973	11	.	.	PUNCT
ftr-464	973	12	.	.	PUNCT
ftr-464	974	1	..	..	PUNCT
ftr-464	974	2	paid	pay	VERB
ftr-464	974	3	as	as	ADP
ftr-464	974	4	a	a	DET
ftr-464	974	5	lump	lump	NOUN
ftr-464	974	6	sum	sum	NOUN
ftr-464	974	7	"	"	PUNCT
ftr-464	974	8	in	in	ADP
ftr-464	974	9	some	some	DET
ftr-464	974	10	countries	country	NOUN
ftr-464	974	11	.	.	PUNCT
ftr-464	975	1	"	"	PUNCT
ftr-464	975	2	as	as	SCONJ
ftr-464	975	3	the	the	DET
ftr-464	975	4	final	final	ADJ
ftr-464	975	5	remuneration	remuneration	NOUN
ftr-464	975	6	for	for	ADP
ftr-464	975	7	the	the	DET
ftr-464	975	8	work	work	NOUN
ftr-464	975	9	performed	perform	VERB
ftr-464	975	10	"	"	PUNCT
ftr-464	975	11	by	by	ADP
ftr-464	975	12	others	other	NOUN
ftr-464	975	13	,	,	PUNCT
ftr-464	975	14	and	and	CCONJ
ftr-464	975	15	in	in	ADP
ftr-464	975	16	some	some	DET
ftr-464	975	17	cases	case	NOUN
ftr-464	975	18	"	"	PUNCT
ftr-464	975	19	as	as	ADP
ftr-464	975	20	a	a	DET
ftr-464	975	21	bonus	bonus	NOUN
ftr-464	975	22	.	.	PUNCT
ftr-464	975	23	..	..	PUNCT
ftr-464	975	24	subjected	subject	VERB
ftr-464	975	25	to	to	ADP
ftr-464	975	26	a	a	DET
ftr-464	975	27	gift	gift	NOUN
ftr-464	975	28	tax	tax	NOUN
ftr-464	975	29	.	.	PUNCT
ftr-464	975	30	"	"	PUNCT
ftr-464	976	1	i	i	PRON
ftr-464	976	2	d.	d.	PROPN
ftr-464	976	3	at	at	ADP
ftr-464	976	4	c(i	c(i	PROPN
ftr-464	976	5	8)-i-(l	8)-i-(l	PROPN
ftr-464	976	6	8)-2	8)-2	NUM
ftr-464	976	7	.	.	PUNCT
ftr-464	977	1	for	for	ADP
ftr-464	977	2	a	a	DET
ftr-464	977	3	discussion	discussion	NOUN
ftr-464	977	4	of	of	ADP
ftr-464	977	5	article	article	NOUN
ftr-464	977	6	18	18	NUM
ftr-464	977	7	of	of	ADP
ftr-464	977	8	the	the	DET
ftr-464	977	9	1992	1992	NUM
ftr-464	977	10	oecd	oecd	PROPN
ftr-464	977	11	convention	convention	PROPN
ftr-464	977	12	,	,	PUNCT
ftr-464	977	13	see	see	VERB
ftr-464	977	14	manfred	manfred	ADJ
ftr-464	977	15	gunkel	gunkel	NOUN
ftr-464	977	16	,	,	PUNCT
ftr-464	977	17	the	the	DET
ftr-464	977	18	taxation	taxation	NOUN
ftr-464	977	19	of	of	ADP
ftr-464	977	20	pensions	pension	NOUN
ftr-464	977	21	(	(	PUNCT
ftr-464	977	22	article	article	NOUN
ftr-464	977	23	18	18	NUM
ftr-464	977	24	)	)	PUNCT
ftr-464	977	25	.	.	PUNCT
ftr-464	978	1	1992/12	1992/12	NUM
ftr-464	978	2	,	,	PUNCT
ftr-464	978	3	intertax	intertax	ADJ
ftr-464	978	4	690	690	NUM
ftr-464	978	5	.	.	PUNCT
ftr-464	979	1	according	accord	VERB
ftr-464	979	2	to	to	ADP
ftr-464	979	3	gunkel	gunkel	NOUN
ftr-464	979	4	,	,	PUNCT
ftr-464	979	5	to	to	PART
ftr-464	979	6	come	come	VERB
ftr-464	979	7	within	within	ADP
ftr-464	979	8	this	this	DET
ftr-464	979	9	article	article	NOUN
ftr-464	979	10	"	"	PUNCT
ftr-464	979	11	the	the	DET
ftr-464	979	12	pension	pension	NOUN
ftr-464	979	13	has	have	VERB
ftr-464	979	14	to	to	PART
ftr-464	979	15	be	be	AUX
ftr-464	979	16	paid	pay	VERB
ftr-464	979	17	by	by	ADP
ftr-464	979	18	the	the	DET
ftr-464	979	19	former	former	ADJ
ftr-464	979	20	employer	employer	NOUN
ftr-464	979	21	himself	himself	PRON
ftr-464	979	22	or	or	CCONJ
ftr-464	979	23	by	by	ADP
ftr-464	979	24	a	a	DET
ftr-464	979	25	separate	separate	ADJ
ftr-464	979	26	organization	organization	NOUN
ftr-464	979	27	,	,	PUNCT
ftr-464	979	28	e.g.	e.g.	ADV
ftr-464	979	29	an	an	DET
ftr-464	979	30	employer	employer	NOUN
ftr-464	979	31	's	's	PART
ftr-464	979	32	pension	pension	NOUN
ftr-464	979	33	fund	fund	NOUN
ftr-464	979	34	.	.	PUNCT
ftr-464	979	35	"	"	PUNCT
ftr-464	980	1	i	i	PRON
ftr-464	980	2	d.	d.	VERB
ftr-464	980	3	at	at	ADP
ftr-464	980	4	691	691	NUM
ftr-464	980	5	.	.	PUNCT
ftr-464	981	1	gunkel	gunkel	NOUN
ftr-464	981	2	explains	explain	VERB
ftr-464	981	3	that	that	SCONJ
ftr-464	981	4	article	article	NOUN
ftr-464	981	5	18	18	NUM
ftr-464	981	6	"	"	PUNCT
ftr-464	981	7	does	do	AUX
ftr-464	981	8	not	not	PART
ftr-464	981	9	apply	apply	VERB
ftr-464	981	10	to	to	ADP
ftr-464	981	11	social	social	ADJ
ftr-464	981	12	security	security	NOUN
ftr-464	981	13	pensions	pension	NOUN
ftr-464	981	14	[	[	X
ftr-464	981	15	which	which	PRON
ftr-464	981	16	]	]	PUNCT
ftr-464	981	17	are	be	AUX
ftr-464	981	18	not	not	PART
ftr-464	981	19	paid	pay	VERB
ftr-464	981	20	in	in	ADP
ftr-464	981	21	consideration	consideration	NOUN
ftr-464	981	22	of	of	ADP
ftr-464	981	23	past	past	ADJ
ftr-464	981	24	employment	employment	NOUN
ftr-464	981	25	"	"	PUNCT
ftr-464	981	26	but	but	CCONJ
ftr-464	981	27	rather	rather	ADV
ftr-464	981	28	are	be	AUX
ftr-464	981	29	dealt	deal	VERB
ftr-464	981	30	with	with	ADP
ftr-464	981	31	under	under	ADP
ftr-464	981	32	article	article	NOUN
ftr-464	981	33	21	21	NUM
ftr-464	981	34	pertaining	pertain	VERB
ftr-464	981	35	to	to	ADP
ftr-464	981	36	other	other	ADJ
ftr-464	981	37	income	income	NOUN
ftr-464	981	38	.	.	PUNCT
ftr-464	982	1	i	i	PRON
ftr-464	982	2	d.	d.	PROPN
ftr-464	982	3	(	(	PUNCT
ftr-464	982	4	citing	cite	VERB
ftr-464	982	5	klaus	klaus	PROPN
ftr-464	982	6	vogel	vogel	NOUN
ftr-464	982	7	on	on	ADP
ftr-464	982	8	double	double	ADJ
ftr-464	982	9	taxation	taxation	NOUN
ftr-464	982	10	conventions	convention	NOUN
ftr-464	982	11	,	,	PUNCT
ftr-464	982	12	commentary	commentary	NOUN
ftr-464	982	13	,	,	PUNCT
ftr-464	982	14	december	december	PROPN
ftr-464	982	15	1991	1991	NUM
ftr-464	982	16	,	,	PUNCT
ftr-464	982	17	article	article	NOUN
ftr-464	982	18	18	18	NUM
ftr-464	982	19	,	,	PUNCT
ftr-464	982	20	annotation	annotation	NOUN
ftr-464	982	21	12	12	NUM
ftr-464	982	22	and	and	CCONJ
ftr-464	982	23	article	article	NOUN
ftr-464	982	24	21	21	NUM
ftr-464	982	25	.	.	PUNCT
ftr-464	982	26	annotation	annotation	NOUN
ftr-464	982	27	12	12	NUM
ftr-464	982	28	)	)	PUNCT
ftr-464	982	29	.	.	PUNCT
ftr-464	983	1	19961	19961	NUM
ftr-464	983	2	florida	florida	PROPN
ftr-464	983	3	tax	tax	NOUN
ftr-464	983	4	review	review	NOUN
ftr-464	983	5	very	very	ADV
ftr-464	983	6	clearly	clearly	ADV
ftr-464	983	7	in	in	ADP
ftr-464	983	8	the	the	DET
ftr-464	983	9	treaty	treaty	NOUN
ftr-464	983	10	language	language	NOUN
ftr-464	983	11	itself	itself	PRON
ftr-464	983	12	or	or	CCONJ
ftr-464	983	13	in	in	ADP
ftr-464	983	14	technical	technical	ADJ
ftr-464	983	15	explanations	explanation	NOUN
ftr-464	983	16	of	of	ADP
ftr-464	983	17	the	the	DET
ftr-464	983	18	treaties	treaty	NOUN
ftr-464	983	19	.	.	PUNCT
ftr-464	984	1	5	5	NUM
ftr-464	984	2	'	'	PUNCT
ftr-464	984	3	private'52	private'52	PROPN
ftr-464	984	4	letter	letter	NOUN
ftr-464	984	5	rulings	ruling	NOUN
ftr-464	984	6	have	have	AUX
ftr-464	984	7	been	be	AUX
ftr-464	984	8	an	an	DET
ftr-464	984	9	important	important	ADJ
ftr-464	984	10	source	source	NOUN
ftr-464	984	11	of	of	ADP
ftr-464	984	12	law	law	NOUN
ftr-464	984	13	in	in	ADP
ftr-464	984	14	this	this	DET
ftr-464	984	15	area	area	NOUN
ftr-464	984	16	,	,	PUNCT
ftr-464	984	17	an	an	DET
ftr-464	984	18	approach	approach	NOUN
ftr-464	984	19	disconcerting	disconcert	VERB
ftr-464	984	20	to	to	ADP
ftr-464	984	21	taxpayers	taxpayer	NOUN
ftr-464	984	22	and	and	CCONJ
ftr-464	984	23	withholding	withholding	NOUN
ftr-464	984	24	agents	agent	NOUN
ftr-464	984	25	.	.	PUNCT
ftr-464	985	1	53	53	NUM
ftr-464	985	2	the	the	DET
ftr-464	985	3	treasury	treasury	PROPN
ftr-464	985	4	department	department	NOUN
ftr-464	985	5	's	's	PART
ftr-464	985	6	technical	technical	ADJ
ftr-464	985	7	explanation	explanation	NOUN
ftr-464	985	8	of	of	ADP
ftr-464	985	9	the	the	DET
ftr-464	985	10	1996	1996	NUM
ftr-464	985	11	u.s	u.s	PROPN
ftr-464	985	12	.	.	PROPN
ftr-464	985	13	model	model	NOUN
ftr-464	985	14	provides	provide	VERB
ftr-464	985	15	useful	useful	ADJ
ftr-464	985	16	insight	insight	NOUN
ftr-464	985	17	into	into	ADP
ftr-464	985	18	the	the	DET
ftr-464	985	19	treasury	treasury	NOUN
ftr-464	985	20	's	's	PART
ftr-464	985	21	current	current	ADJ
ftr-464	985	22	negotiating	negotiate	VERB
ftr-464	985	23	151	151	NUM
ftr-464	985	24	.	.	PUNCT
ftr-464	986	1	see	see	VERB
ftr-464	986	2	,	,	PUNCT
ftr-464	986	3	e.g.	e.g.	ADV
ftr-464	986	4	,	,	PUNCT
ftr-464	986	5	convention	convention	NOUN
ftr-464	986	6	between	between	ADP
ftr-464	986	7	the	the	DET
ftr-464	986	8	government	government	NOUN
ftr-464	986	9	of	of	ADP
ftr-464	986	10	the	the	DET
ftr-464	986	11	united	united	PROPN
ftr-464	986	12	states	states	PROPN
ftr-464	986	13	of	of	ADP
ftr-464	986	14	america	america	PROPN
ftr-464	986	15	and	and	CCONJ
ftr-464	986	16	the	the	DET
ftr-464	986	17	government	government	NOUN
ftr-464	986	18	of	of	ADP
ftr-464	986	19	the	the	DET
ftr-464	986	20	united	united	ADJ
ftr-464	986	21	kingdom	kingdom	NOUN
ftr-464	986	22	of	of	ADP
ftr-464	986	23	great	great	ADJ
ftr-464	986	24	britain	britain	PROPN
ftr-464	986	25	and	and	CCONJ
ftr-464	986	26	northern	northern	PROPN
ftr-464	986	27	ireland	ireland	PROPN
ftr-464	986	28	for	for	ADP
ftr-464	986	29	the	the	DET
ftr-464	986	30	avoidance	avoidance	NOUN
ftr-464	986	31	of	of	ADP
ftr-464	986	32	double	double	ADJ
ftr-464	986	33	taxation	taxation	NOUN
ftr-464	986	34	and	and	CCONJ
ftr-464	986	35	the	the	DET
ftr-464	986	36	prevention	prevention	NOUN
ftr-464	986	37	of	of	ADP
ftr-464	986	38	fiscal	fiscal	ADJ
ftr-464	986	39	evasion	evasion	NOUN
ftr-464	986	40	with	with	ADP
ftr-464	986	41	respect	respect	NOUN
ftr-464	986	42	to	to	ADP
ftr-464	986	43	taxes	taxis	NOUN
ftr-464	986	44	on	on	ADP
ftr-464	986	45	income	income	NOUN
ftr-464	986	46	and	and	CCONJ
ftr-464	986	47	capital	capital	NOUN
ftr-464	986	48	gains	gain	NOUN
ftr-464	986	49	,	,	PUNCT
ftr-464	986	50	dec	dec	PROPN
ftr-464	986	51	.	.	PROPN
ftr-464	986	52	31	31	NUM
ftr-464	986	53	,	,	PUNCT
ftr-464	986	54	1975	1975	NUM
ftr-464	986	55	,	,	PUNCT
ftr-464	986	56	art	art	NOUN
ftr-464	986	57	.	.	PUNCT
ftr-464	987	1	18	18	NUM
ftr-464	987	2	,	,	PUNCT
ftr-464	987	3	1	1	NUM
ftr-464	987	4	,	,	PUNCT
ftr-464	987	5	t.i.a.s	t.i.a.s	PROPN
ftr-464	987	6	.	.	NOUN
ftr-464	987	7	9682	9682	NUM
ftr-464	988	1	[	[	X
ftr-464	988	2	hereinafter	hereinafter	NOUN
ftr-464	988	3	u.s.-u.k	u.s.-u.k	PROPN
ftr-464	988	4	.	.	PROPN
ftr-464	988	5	treaty	treaty	NOUN
ftr-464	988	6	]	]	PUNCT
ftr-464	988	7	(	(	PUNCT
ftr-464	988	8	exempting	exempt	VERB
ftr-464	988	9	"	"	PUNCT
ftr-464	988	10	any	any	DET
ftr-464	988	11	pension	pension	NOUN
ftr-464	988	12	in	in	ADP
ftr-464	988	13	consideration	consideration	NOUN
ftr-464	988	14	of	of	ADP
ftr-464	988	15	past	past	ADJ
ftr-464	988	16	employment	employment	NOUN
ftr-464	988	17	and	and	CCONJ
ftr-464	988	18	any	any	DET
ftr-464	988	19	annuity	annuity	NOUN
ftr-464	988	20	"	"	PUNCT
ftr-464	988	21	)	)	PUNCT
ftr-464	988	22	;	;	PUNCT
ftr-464	988	23	technical	technical	ADJ
ftr-464	988	24	explanation	explanation	NOUN
ftr-464	988	25	of	of	ADP
ftr-464	988	26	the	the	DET
ftr-464	988	27	[	[	X
ftr-464	988	28	u.s.-u.k	u.s.-u.k	PROPN
ftr-464	988	29	.	.	PROPN
ftr-464	988	30	treaty	treaty	NOUN
ftr-464	988	31	,	,	PUNCT
ftr-464	988	32	supra	supra	PROPN
ftr-464	988	33	]	]	PUNCT
ftr-464	988	34	,	,	PUNCT
ftr-464	988	35	tax	tax	NOUN
ftr-464	988	36	treaties	treaty	NOUN
ftr-464	988	37	(	(	PUNCT
ftr-464	988	38	cch	cch	NOUN
ftr-464	988	39	)	)	PUNCT
ftr-464	988	40	$	$	SYM
ftr-464	988	41	10,941	10,941	NUM
ftr-464	988	42	,	,	PUNCT
ftr-464	988	43	at	at	ADP
ftr-464	988	44	44,553	44,553	NUM
ftr-464	988	45	-	-	SYM
ftr-464	988	46	54	54	NUM
ftr-464	988	47	(	(	PUNCT
ftr-464	988	48	stating	state	VERB
ftr-464	988	49	that	that	SCONJ
ftr-464	988	50	"	"	PUNCT
ftr-464	988	51	[	[	X
ftr-464	988	52	t]he	t]he	ADJ
ftr-464	988	53	term	term	NOUN
ftr-464	988	54	'	'	PUNCT
ftr-464	988	55	pension	pension	NOUN
ftr-464	988	56	'	'	PUNCT
ftr-464	988	57	includes	include	VERB
ftr-464	988	58	payments	payment	NOUN
ftr-464	988	59	from	from	ADP
ftr-464	988	60	qualified	qualified	ADJ
ftr-464	988	61	retirement	retirement	NOUN
ftr-464	988	62	plans	plan	NOUN
ftr-464	988	63	as	as	ADV
ftr-464	988	64	well	well	ADV
ftr-464	988	65	as	as	ADP
ftr-464	988	66	other	other	ADJ
ftr-464	988	67	forms	form	NOUN
ftr-464	988	68	of	of	ADP
ftr-464	988	69	retirement	retirement	NOUN
ftr-464	988	70	benefits	benefit	NOUN
ftr-464	988	71	paid	pay	VERB
ftr-464	988	72	for	for	ADP
ftr-464	988	73	services	service	NOUN
ftr-464	988	74	rendered	render	VERB
ftr-464	988	75	,	,	PUNCT
ftr-464	988	76	or	or	CCONJ
ftr-464	988	77	by	by	ADP
ftr-464	988	78	way	way	NOUN
ftr-464	988	79	of	of	ADP
ftr-464	988	80	compensation	compensation	NOUN
ftr-464	988	81	for	for	ADP
ftr-464	988	82	injuries	injury	NOUN
ftr-464	988	83	or	or	CCONJ
ftr-464	988	84	sickness	sickness	NOUN
ftr-464	988	85	incurred	incur	VERB
ftr-464	988	86	in	in	ADP
ftr-464	988	87	connection	connection	NOUN
ftr-464	988	88	with	with	ADP
ftr-464	988	89	past	past	ADJ
ftr-464	988	90	employment	employment	NOUN
ftr-464	988	91	.	.	PUNCT
ftr-464	988	92	"	"	PUNCT
ftr-464	988	93	)	)	PUNCT
ftr-464	988	94	;	;	PUNCT
ftr-464	988	95	u.s.france	u.s.france	NOUN
ftr-464	988	96	income	income	NOUN
ftr-464	988	97	tax	tax	NOUN
ftr-464	988	98	treaty	treaty	NOUN
ftr-464	988	99	,	,	PUNCT
ftr-464	988	100	supra	supra	PROPN
ftr-464	988	101	note	note	PROPN
ftr-464	988	102	135	135	NUM
ftr-464	988	103	,	,	PUNCT
ftr-464	988	104	art	art	NOUN
ftr-464	988	105	.	.	PUNCT
ftr-464	989	1	18	18	NUM
ftr-464	989	2	,	,	PUNCT
ftr-464	989	3	$	$	SYM
ftr-464	989	4	1	1	NUM
ftr-464	989	5	(	(	PUNCT
ftr-464	989	6	exempting	exempt	VERB
ftr-464	989	7	"	"	PUNCT
ftr-464	989	8	pensions	pension	NOUN
ftr-464	989	9	and	and	CCONJ
ftr-464	989	10	other	other	ADJ
ftr-464	989	11	similar	similar	ADJ
ftr-464	989	12	remuneration	remuneration	NOUN
ftr-464	989	13	,	,	PUNCT
ftr-464	989	14	including	include	VERB
ftr-464	989	15	distributions	distribution	NOUN
ftr-464	989	16	from	from	ADP
ftr-464	989	17	pension	pension	NOUN
ftr-464	989	18	and	and	CCONJ
ftr-464	989	19	other	other	ADJ
ftr-464	989	20	retirement	retirement	NOUN
ftr-464	989	21	arrangements	arrangement	NOUN
ftr-464	989	22	...	...	PUNCT
ftr-464	990	1	in	in	ADP
ftr-464	990	2	consideration	consideration	NOUN
ftr-464	990	3	of	of	ADP
ftr-464	990	4	past	past	ADJ
ftr-464	990	5	employment	employment	NOUN
ftr-464	990	6	,	,	PUNCT
ftr-464	990	7	whether	whether	SCONJ
ftr-464	990	8	paid	pay	VERB
ftr-464	990	9	periodically	periodically	ADV
ftr-464	990	10	or	or	CCONJ
ftr-464	990	11	in	in	ADP
ftr-464	990	12	a	a	DET
ftr-464	990	13	lump	lump	NOUN
ftr-464	990	14	sum	sum	NOUN
ftr-464	990	15	"	"	PUNCT
ftr-464	990	16	)	)	PUNCT
ftr-464	990	17	;	;	PUNCT
ftr-464	990	18	treasury	treasury	NOUN
ftr-464	990	19	explanation	explanation	NOUN
ftr-464	990	20	of	of	ADP
ftr-464	990	21	the	the	DET
ftr-464	990	22	u.s.-france	u.s.-france	NOUN
ftr-464	990	23	treaty	treaty	PROPN
ftr-464	990	24	,	,	PUNCT
ftr-464	990	25	supra	supra	PROPN
ftr-464	990	26	note	note	PROPN
ftr-464	990	27	135	135	NUM
ftr-464	990	28	,	,	PUNCT
ftr-464	990	29	tax	tax	NOUN
ftr-464	990	30	treaties	treaty	NOUN
ftr-464	990	31	(	(	PUNCT
ftr-464	990	32	cch	cch	NOUN
ftr-464	990	33	)	)	PUNCT
ftr-464	990	34	3058	3058	NUM
ftr-464	990	35	,	,	PUNCT
ftr-464	990	36	at	at	ADP
ftr-464	990	37	27,19731	27,19731	NUM
ftr-464	990	38	(	(	PUNCT
ftr-464	990	39	explaining	explain	VERB
ftr-464	990	40	that	that	SCONJ
ftr-464	990	41	the	the	DET
ftr-464	990	42	provision	provision	NOUN
ftr-464	990	43	"	"	PUNCT
ftr-464	990	44	applies	apply	VERB
ftr-464	990	45	to	to	ADP
ftr-464	990	46	both	both	CCONJ
ftr-464	990	47	periodic	periodic	ADJ
ftr-464	990	48	and	and	CCONJ
ftr-464	990	49	lump	lump	NOUN
ftr-464	990	50	-	-	PUNCT
ftr-464	990	51	sum	sum	NOUN
ftr-464	990	52	payments	payment	NOUN
ftr-464	990	53	"	"	PUNCT
ftr-464	990	54	and	and	CCONJ
ftr-464	990	55	to	to	ADP
ftr-464	990	56	"	"	PUNCT
ftr-464	990	57	pension	pension	NOUN
ftr-464	990	58	payments	payment	NOUN
ftr-464	990	59	in	in	ADP
ftr-464	990	60	consideration	consideration	NOUN
ftr-464	990	61	of	of	ADP
ftr-464	990	62	past	past	ADJ
ftr-464	990	63	employment	employment	NOUN
ftr-464	990	64	that	that	PRON
ftr-464	990	65	are	be	AUX
ftr-464	990	66	paid	pay	VERB
ftr-464	990	67	to	to	ADP
ftr-464	990	68	a	a	DET
ftr-464	990	69	resident	resident	NOUN
ftr-464	990	70	of	of	ADP
ftr-464	990	71	the	the	DET
ftr-464	990	72	other	other	ADJ
ftr-464	990	73	contracting	contracting	NOUN
ftr-464	990	74	state	state	NOUN
ftr-464	990	75	,	,	PUNCT
ftr-464	990	76	whether	whether	SCONJ
ftr-464	990	77	to	to	ADP
ftr-464	990	78	the	the	DET
ftr-464	990	79	employee	employee	NOUN
ftr-464	990	80	or	or	CCONJ
ftr-464	990	81	to	to	ADP
ftr-464	990	82	his	his	PRON
ftr-464	990	83	or	or	CCONJ
ftr-464	990	84	her	her	PRON
ftr-464	990	85	beneficiary	beneficiary	NOUN
ftr-464	990	86	.	.	PUNCT
ftr-464	990	87	"	"	PUNCT
ftr-464	990	88	)	)	PUNCT
ftr-464	990	89	.	.	PUNCT
ftr-464	991	1	152	152	NUM
ftr-464	991	2	.	.	PUNCT
ftr-464	992	1	for	for	ADP
ftr-464	992	2	published	publish	VERB
ftr-464	992	3	rulings	ruling	NOUN
ftr-464	992	4	,	,	PUNCT
ftr-464	992	5	see	see	VERB
ftr-464	992	6	rev	rev	PROPN
ftr-464	992	7	.	.	PUNCT
ftr-464	992	8	rul	rul	PROPN
ftr-464	992	9	.	.	PUNCT
ftr-464	993	1	56	56	NUM
ftr-464	993	2	-	-	SYM
ftr-464	993	3	446	446	NUM
ftr-464	993	4	,	,	PUNCT
ftr-464	993	5	1956	1956	NUM
ftr-464	993	6	-	-	SYM
ftr-464	993	7	2	2	NUM
ftr-464	993	8	c.b	c.b	PROPN
ftr-464	993	9	.	.	PROPN
ftr-464	993	10	1065	1065	NUM
ftr-464	993	11	,	,	PUNCT
ftr-464	993	12	1066	1066	NUM
ftr-464	993	13	(	(	PUNCT
ftr-464	993	14	lump	lump	NOUN
ftr-464	993	15	sum	sum	NOUN
ftr-464	993	16	distribution	distribution	NOUN
ftr-464	993	17	from	from	ADP
ftr-464	993	18	u.s	u.s	PROPN
ftr-464	993	19	.	.	PROPN
ftr-464	993	20	qualified	qualified	ADJ
ftr-464	993	21	pension	pension	NOUN
ftr-464	993	22	plan	plan	NOUN
ftr-464	993	23	to	to	ADP
ftr-464	993	24	canadian	canadian	ADJ
ftr-464	993	25	resident	resident	NOUN
ftr-464	993	26	,	,	PUNCT
ftr-464	993	27	paid	pay	VERB
ftr-464	993	28	on	on	ADP
ftr-464	993	29	death	death	NOUN
ftr-464	993	30	or	or	CCONJ
ftr-464	993	31	other	other	ADJ
ftr-464	993	32	separation	separation	NOUN
ftr-464	993	33	from	from	ADP
ftr-464	993	34	service	service	NOUN
ftr-464	993	35	,	,	PUNCT
ftr-464	993	36	treated	treat	VERB
ftr-464	993	37	as	as	ADP
ftr-464	993	38	capital	capital	NOUN
ftr-464	993	39	gain	gain	NOUN
ftr-464	993	40	under	under	ADP
ftr-464	993	41	§	§	PROPN
ftr-464	993	42	402(a)(2	402(a)(2	PROPN
ftr-464	993	43	)	)	PUNCT
ftr-464	993	44	,	,	PUNCT
ftr-464	993	45	was	be	AUX
ftr-464	993	46	exempt	exempt	ADJ
ftr-464	993	47	from	from	ADP
ftr-464	993	48	u.s	u.s	PROPN
ftr-464	993	49	.	.	PROPN
ftr-464	993	50	tax	tax	NOUN
ftr-464	993	51	under	under	ADP
ftr-464	993	52	article	article	NOUN
ftr-464	993	53	vi	vi	PROPN
ftr-464	993	54	a	a	PRON
ftr-464	993	55	of	of	ADP
ftr-464	993	56	u.s.-canada	u.s.-canada	NOUN
ftr-464	993	57	income	income	PROPN
ftr-464	993	58	tax	tax	PROPN
ftr-464	993	59	convention	convention	PROPN
ftr-464	993	60	,	,	PUNCT
ftr-464	993	61	as	as	ADP
ftr-464	993	62	a	a	DET
ftr-464	993	63	pension	pension	NOUN
ftr-464	993	64	,	,	PUNCT
ftr-464	993	65	or	or	CCONJ
ftr-464	993	66	under	under	ADP
ftr-464	993	67	article	article	NOUN
ftr-464	993	68	viii	viii	VERB
ftr-464	993	69	,	,	PUNCT
ftr-464	993	70	as	as	ADP
ftr-464	993	71	a	a	DET
ftr-464	993	72	capital	capital	NOUN
ftr-464	993	73	gain	gain	NOUN
ftr-464	993	74	)	)	PUNCT
ftr-464	993	75	,	,	PUNCT
ftr-464	993	76	modified	modify	VERB
ftr-464	993	77	by	by	ADP
ftr-464	993	78	rev	rev	PROPN
ftr-464	993	79	.	.	PROPN
ftr-464	993	80	rul	rul	PROPN
ftr-464	993	81	.	.	PUNCT
ftr-464	994	1	58	58	NUM
ftr-464	994	2	-	-	SYM
ftr-464	994	3	247	247	NUM
ftr-464	994	4	,	,	PUNCT
ftr-464	994	5	1958	1958	NUM
ftr-464	994	6	-	-	SYM
ftr-464	994	7	1	1	NUM
ftr-464	994	8	c.b	c.b	PROPN
ftr-464	994	9	.	.	PROPN
ftr-464	994	10	623	623	NUM
ftr-464	994	11	,	,	PUNCT
ftr-464	994	12	24	24	NUM
ftr-464	994	13	(	(	PUNCT
ftr-464	994	14	treaty	treaty	NOUN
ftr-464	994	15	exemption	exemption	NOUN
ftr-464	994	16	in	in	ADP
ftr-464	994	17	latter	latter	ADJ
ftr-464	994	18	situation	situation	NOUN
ftr-464	994	19	is	be	AUX
ftr-464	994	20	under	under	ADP
ftr-464	994	21	article	article	NOUN
ftr-464	994	22	viii	viii	VERB
ftr-464	994	23	,	,	PUNCT
ftr-464	994	24	and	and	CCONJ
ftr-464	994	25	not	not	PART
ftr-464	994	26	article	article	NOUN
ftr-464	994	27	vi	vi	PROPN
ftr-464	994	28	a	a	NOUN
ftr-464	994	29	)	)	PUNCT
ftr-464	994	30	;	;	PUNCT
ftr-464	994	31	rev	rev	PROPN
ftr-464	994	32	.	.	PROPN
ftr-464	995	1	rul	rul	PROPN
ftr-464	995	2	.	.	PUNCT
ftr-464	996	1	58	58	NUM
ftr-464	996	2	-	-	SYM
ftr-464	996	3	248	248	NUM
ftr-464	996	4	,	,	PUNCT
ftr-464	996	5	1958	1958	NUM
ftr-464	996	6	-	-	SYM
ftr-464	996	7	1	1	NUM
ftr-464	996	8	c.b	c.b	PROPN
ftr-464	996	9	.	.	PROPN
ftr-464	996	10	621	621	NUM
ftr-464	996	11	,	,	PUNCT
ftr-464	996	12	622	622	NUM
ftr-464	996	13	(	(	PUNCT
ftr-464	996	14	similarly	similarly	ADV
ftr-464	996	15	,	,	PUNCT
ftr-464	996	16	article	article	NOUN
ftr-464	996	17	xii(1	xii(1	X
ftr-464	996	18	)	)	PUNCT
ftr-464	996	19	of	of	ADP
ftr-464	996	20	the	the	DET
ftr-464	996	21	u.s.-australia	u.s.-australia	NOUN
ftr-464	996	22	income	income	PROPN
ftr-464	996	23	tax	tax	PROPN
ftr-464	996	24	convention	convention	PROPN
ftr-464	996	25	,	,	PUNCT
ftr-464	996	26	dealing	deal	VERB
ftr-464	996	27	with	with	ADP
ftr-464	996	28	pensions	pension	NOUN
ftr-464	996	29	and	and	CCONJ
ftr-464	996	30	annuities	annuity	NOUN
ftr-464	996	31	,	,	PUNCT
ftr-464	996	32	does	do	AUX
ftr-464	996	33	not	not	PART
ftr-464	996	34	apply	apply	VERB
ftr-464	996	35	to	to	ADP
ftr-464	996	36	such	such	DET
ftr-464	996	37	a	a	DET
ftr-464	996	38	distribution	distribution	NOUN
ftr-464	996	39	treated	treat	VERB
ftr-464	996	40	as	as	ADP
ftr-464	996	41	capital	capital	NOUN
ftr-464	996	42	gain	gain	NOUN
ftr-464	996	43	under	under	ADP
ftr-464	996	44	§	§	PROPN
ftr-464	996	45	402(a)(2	402(a)(2	NOUN
ftr-464	996	46	)	)	PUNCT
ftr-464	996	47	)	)	PUNCT
ftr-464	997	1	;	;	PUNCT
ftr-464	997	2	rev	rev	PROPN
ftr-464	997	3	.	.	PROPN
ftr-464	998	1	rul	rul	NOUN
ftr-464	998	2	.	.	PUNCT
ftr-464	999	1	71	71	NUM
ftr-464	999	2	-	-	SYM
ftr-464	999	3	478	478	NUM
ftr-464	999	4	,	,	PUNCT
ftr-464	999	5	1971	1971	NUM
ftr-464	999	6	-	-	SYM
ftr-464	999	7	2	2	NUM
ftr-464	999	8	c.b	c.b	PROPN
ftr-464	999	9	.	.	PROPN
ftr-464	999	10	490	490	NUM
ftr-464	999	11	,	,	PUNCT
ftr-464	999	12	490	490	NUM
ftr-464	999	13	-	-	SYM
ftr-464	999	14	91	91	NUM
ftr-464	999	15	(	(	PUNCT
ftr-464	999	16	the	the	DET
ftr-464	999	17	term	term	NOUN
ftr-464	999	18	"	"	PUNCT
ftr-464	999	19	pension	pension	NOUN
ftr-464	999	20	"	"	PUNCT
ftr-464	999	21	as	as	SCONJ
ftr-464	999	22	used	use	VERB
ftr-464	999	23	in	in	ADP
ftr-464	999	24	the	the	DET
ftr-464	999	25	u.s.-u.k	u.s.-u.k	PROPN
ftr-464	999	26	.	.	PROPN
ftr-464	999	27	income	income	NOUN
ftr-464	999	28	tax	tax	PROPN
ftr-464	999	29	convention	convention	PROPN
ftr-464	999	30	,	,	PUNCT
ftr-464	999	31	article	article	NOUN
ftr-464	999	32	xii	xii	PROPN
ftr-464	999	33	,	,	PUNCT
ftr-464	999	34	refers	refer	VERB
ftr-464	999	35	to	to	ADP
ftr-464	999	36	"	"	PUNCT
ftr-464	999	37	a	a	DET
ftr-464	999	38	stated	state	VERB
ftr-464	999	39	allowance	allowance	NOUN
ftr-464	999	40	or	or	CCONJ
ftr-464	999	41	stipend	stipend	NOUN
ftr-464	999	42	paid	pay	VERB
ftr-464	999	43	by	by	ADP
ftr-464	999	44	an	an	DET
ftr-464	999	45	employer	employer	NOUN
ftr-464	999	46	in	in	ADP
ftr-464	999	47	consideration	consideration	NOUN
ftr-464	999	48	of	of	ADP
ftr-464	999	49	services	service	NOUN
ftr-464	999	50	rendered	render	VERB
ftr-464	999	51	,	,	PUNCT
ftr-464	999	52	to	to	ADP
ftr-464	999	53	a	a	DET
ftr-464	999	54	retired	retire	VERB
ftr-464	999	55	employee	employee	NOUN
ftr-464	999	56	,	,	PUNCT
ftr-464	999	57	payment	payment	NOUN
ftr-464	999	58	being	be	AUX
ftr-464	999	59	conditioned	condition	VERB
ftr-464	999	60	on	on	ADP
ftr-464	999	61	retirement	retirement	NOUN
ftr-464	999	62	"	"	PUNCT
ftr-464	999	63	;	;	PUNCT
ftr-464	999	64	thus	thus	ADV
ftr-464	999	65	,	,	PUNCT
ftr-464	999	66	bonuses	bonus	NOUN
ftr-464	999	67	paid	pay	VERB
ftr-464	999	68	in	in	ADP
ftr-464	999	69	periodic	periodic	ADJ
ftr-464	999	70	installments	installment	NOUN
ftr-464	999	71	as	as	ADP
ftr-464	999	72	"	"	PUNCT
ftr-464	999	73	compensation	compensation	NOUN
ftr-464	999	74	for	for	ADP
ftr-464	999	75	services	service	NOUN
ftr-464	999	76	rendered	render	VERB
ftr-464	999	77	in	in	ADP
ftr-464	999	78	specific	specific	ADJ
ftr-464	999	79	prior	prior	ADJ
ftr-464	999	80	years	year	NOUN
ftr-464	999	81	"	"	PUNCT
ftr-464	999	82	did	do	AUX
ftr-464	999	83	not	not	PART
ftr-464	999	84	qualify	qualify	VERB
ftr-464	999	85	)	)	PUNCT
ftr-464	999	86	;	;	PUNCT
ftr-464	999	87	rev	rev	PROPN
ftr-464	999	88	.	.	PROPN
ftr-464	1000	1	rul	rul	PROPN
ftr-464	1000	2	.	.	PUNCT
ftr-464	1001	1	72	72	NUM
ftr-464	1001	2	-	-	SYM
ftr-464	1001	3	12	12	NUM
ftr-464	1001	4	,	,	PUNCT
ftr-464	1001	5	1972	1972	NUM
ftr-464	1001	6	-	-	SYM
ftr-464	1001	7	1	1	NUM
ftr-464	1001	8	c.b	c.b	PROPN
ftr-464	1001	9	.	.	PROPN
ftr-464	1001	10	440	440	NUM
ftr-464	1001	11	,	,	PUNCT
ftr-464	1001	12	441	441	NUM
ftr-464	1001	13	(	(	PUNCT
ftr-464	1001	14	under	under	ADP
ftr-464	1001	15	u.s.-sweden	u.s.-sweden	ADJ
ftr-464	1001	16	income	income	NOUN
ftr-464	1001	17	tax	tax	NOUN
ftr-464	1001	18	convention	convention	NOUN
ftr-464	1001	19	,	,	PUNCT
ftr-464	1001	20	article	article	NOUN
ftr-464	1001	21	x	x	PRON
ftr-464	1001	22	,	,	PUNCT
ftr-464	1001	23	the	the	DET
ftr-464	1001	24	term	term	NOUN
ftr-464	1001	25	"	"	PUNCT
ftr-464	1001	26	private	private	ADJ
ftr-464	1001	27	pension	pension	NOUN
ftr-464	1001	28	"	"	PUNCT
ftr-464	1001	29	means	mean	VERB
ftr-464	1001	30	a	a	DET
ftr-464	1001	31	pension	pension	NOUN
ftr-464	1001	32	paid	pay	VERB
ftr-464	1001	33	by	by	ADP
ftr-464	1001	34	a	a	DET
ftr-464	1001	35	private	private	ADJ
ftr-464	1001	36	person	person	NOUN
ftr-464	1001	37	(	(	PUNCT
ftr-464	1001	38	in	in	ADP
ftr-464	1001	39	contrast	contrast	NOUN
ftr-464	1001	40	to	to	ADP
ftr-464	1001	41	a	a	DET
ftr-464	1001	42	government	government	NOUN
ftr-464	1001	43	)	)	PUNCT
ftr-464	1001	44	either	either	CCONJ
ftr-464	1001	45	directly	directly	ADV
ftr-464	1001	46	or	or	CCONJ
ftr-464	1001	47	through	through	ADP
ftr-464	1001	48	the	the	DET
ftr-464	1001	49	medium	medium	NOUN
ftr-464	1001	50	of	of	ADP
ftr-464	1001	51	a	a	DET
ftr-464	1001	52	trust	trust	NOUN
ftr-464	1001	53	)	)	PUNCT
ftr-464	1001	54	;	;	PUNCT
ftr-464	1002	1	rev	rev	PROPN
ftr-464	1002	2	.	.	PROPN
ftr-464	1003	1	rul	rul	PROPN
ftr-464	1003	2	.	.	PUNCT
ftr-464	1004	1	72	72	NUM
ftr-464	1004	2	-	-	SYM
ftr-464	1004	3	460	460	NUM
ftr-464	1004	4	,	,	PUNCT
ftr-464	1004	5	1972	1972	NUM
ftr-464	1004	6	-	-	SYM
ftr-464	1004	7	2	2	NUM
ftr-464	1004	8	c.b	c.b	PROPN
ftr-464	1004	9	.	.	PROPN
ftr-464	1004	10	659	659	NUM
ftr-464	1004	11	,	,	PUNCT
ftr-464	1004	12	660	660	NUM
ftr-464	1004	13	(	(	PUNCT
ftr-464	1004	14	supplemental	supplemental	ADJ
ftr-464	1004	15	annuity	annuity	NOUN
ftr-464	1004	16	payments	payment	NOUN
ftr-464	1004	17	in	in	ADP
ftr-464	1004	18	excess	excess	NOUN
ftr-464	1004	19	of	of	ADP
ftr-464	1004	20	guaranteed	guarantee	VERB
ftr-464	1004	21	minimum	minimum	ADJ
ftr-464	1004	22	payments	payment	NOUN
ftr-464	1004	23	under	under	ADP
ftr-464	1004	24	retirement	retirement	NOUN
ftr-464	1004	25	annuity	annuity	NOUN
ftr-464	1004	26	contracts	contract	NOUN
ftr-464	1004	27	qualify	qualify	VERB
ftr-464	1004	28	as	as	ADP
ftr-464	1004	29	"	"	PUNCT
ftr-464	1004	30	pensions	pension	NOUN
ftr-464	1004	31	"	"	PUNCT
ftr-464	1004	32	under	under	ADP
ftr-464	1004	33	u.s.-canada	u.s.-canada	NOUN
ftr-464	1004	34	income	income	PROPN
ftr-464	1004	35	tax	tax	PROPN
ftr-464	1004	36	treaty	treaty	NOUN
ftr-464	1004	37	,	,	PUNCT
ftr-464	1004	38	article	article	NOUN
ftr-464	1004	39	vi	vi	PROPN
ftr-464	1004	40	a	a	NOUN
ftr-464	1004	41	)	)	PUNCT
ftr-464	1004	42	.	.	PUNCT
ftr-464	1005	1	153	153	NUM
ftr-464	1005	2	.	.	PUNCT
ftr-464	1006	1	see	see	VERB
ftr-464	1006	2	bissell	bissell	PROPN
ftr-464	1006	3	,	,	PUNCT
ftr-464	1006	4	supra	supra	PROPN
ftr-464	1006	5	note	note	NOUN
ftr-464	1006	6	98	98	NUM
ftr-464	1006	7	,	,	PUNCT
ftr-464	1006	8	at	at	ADP
ftr-464	1006	9	77	77	NUM
ftr-464	1006	10	(	(	PUNCT
ftr-464	1006	11	noting	note	VERB
ftr-464	1006	12	that	that	SCONJ
ftr-464	1006	13	"	"	PUNCT
ftr-464	1006	14	virtually	virtually	ADV
ftr-464	1006	15	all	all	PRON
ftr-464	1006	16	of	of	ADP
ftr-464	1006	17	the	the	DET
ftr-464	1006	18	irs	irs	PROPN
ftr-464	1006	19	'	'	PART
ftr-464	1006	20	views	view	NOUN
ftr-464	1006	21	[	[	X
ftr-464	1006	22	on	on	ADP
ftr-464	1006	23	pension	pension	NOUN
ftr-464	1006	24	or	or	CCONJ
ftr-464	1006	25	ira	ira	PROPN
ftr-464	1006	26	distributions	distribution	NOUN
ftr-464	1006	27	to	to	PART
ftr-464	1006	28	nonresident	nonresident	VERB
ftr-464	1006	29	aliens	alien	NOUN
ftr-464	1006	30	]	]	PUNCT
ftr-464	1006	31	have	have	AUX
ftr-464	1006	32	been	be	AUX
ftr-464	1006	33	expressed	express	VERB
ftr-464	1006	34	in	in	ADP
ftr-464	1006	35	plrs	plrs	NOUN
ftr-464	1006	36	,	,	PUNCT
ftr-464	1006	37	which	which	PRON
ftr-464	1006	38	may	may	AUX
ftr-464	1006	39	not	not	PART
ftr-464	1006	40	formally	formally	ADV
ftr-464	1006	41	be	be	AUX
ftr-464	1006	42	relied	rely	VERB
ftr-464	1006	43	upon	upon	SCONJ
ftr-464	1006	44	by	by	ADP
ftr-464	1006	45	anyone	anyone	PRON
ftr-464	1006	46	except	except	SCONJ
ftr-464	1006	47	the	the	DET
ftr-464	1006	48	taxpayer	taxpayer	NOUN
ftr-464	1006	49	to	to	PART
ftr-464	1006	50	whom	whom	PRON
ftr-464	1006	51	the	the	DET
ftr-464	1006	52	ruling	ruling	NOUN
ftr-464	1006	53	was	be	AUX
ftr-464	1006	54	issued	issue	VERB
ftr-464	1006	55	"	"	PUNCT
ftr-464	1006	56	)	)	PUNCT
ftr-464	1006	57	;	;	PUNCT
ftr-464	1006	58	irpac	irpac	ADJ
ftr-464	1006	59	paper	paper	NOUN
ftr-464	1006	60	,	,	PUNCT
ftr-464	1006	61	supra	supra	PROPN
ftr-464	1006	62	note	note	NOUN
ftr-464	1006	63	98	98	NUM
ftr-464	1006	64	,	,	PUNCT
ftr-464	1006	65	issue	issue	NOUN
ftr-464	1007	1	i	i	PRON
ftr-464	1007	2	(	(	PUNCT
ftr-464	1007	3	recommending	recommend	VERB
ftr-464	1007	4	that	that	SCONJ
ftr-464	1007	5	,	,	PUNCT
ftr-464	1007	6	"	"	PUNCT
ftr-464	1007	7	for	for	ADP
ftr-464	1007	8	purposes	purpose	NOUN
ftr-464	1007	9	of	of	ADP
ftr-464	1007	10	promoting	promote	VERB
ftr-464	1007	11	certainty	certainty	NOUN
ftr-464	1007	12	and	and	CCONJ
ftr-464	1007	13	uniformity	uniformity	NOUN
ftr-464	1007	14	among	among	ADP
ftr-464	1007	15	payors	payor	NOUN
ftr-464	1007	16	concerning	concern	VERB
ftr-464	1007	17	income	income	NOUN
ftr-464	1007	18	tax	tax	NOUN
ftr-464	1007	19	withholding	withholding	NOUN
ftr-464	1007	20	,	,	PUNCT
ftr-464	1007	21	the	the	DET
ftr-464	1007	22	service	service	NOUN
ftr-464	1007	23	publish	publish	VERB
ftr-464	1007	24	guidance	guidance	NOUN
ftr-464	1007	25	,	,	PUNCT
ftr-464	1007	26	upon	upon	SCONJ
ftr-464	1007	27	which	which	PRON
ftr-464	1007	28	payors	payor	NOUN
ftr-464	1007	29	may	may	AUX
ftr-464	1007	30	rely	rely	VERB
ftr-464	1007	31	,	,	PUNCT
ftr-464	1007	32	concerning	concern	VERB
ftr-464	1007	33	the	the	DET
ftr-464	1007	34	treatment	treatment	NOUN
ftr-464	1007	35	of	of	ADP
ftr-464	1007	36	nonperiodic	nonperiodic	ADJ
ftr-464	1007	37	pension	pension	NOUN
ftr-464	1007	38	and	and	CCONJ
ftr-464	1007	39	annuity	annuity	NOUN
ftr-464	1007	40	payments	payment	NOUN
ftr-464	1007	41	under	under	ADP
ftr-464	1007	42	foreign	foreign	ADJ
ftr-464	1007	43	tax	tax	NOUN
ftr-464	1007	44	treaties	treaty	NOUN
ftr-464	1007	45	which	which	PRON
ftr-464	1007	46	exempt	exempt	VERB
ftr-464	1007	47	'	'	PUNCT
ftr-464	1007	48	periodic	periodic	ADJ
ftr-464	1007	49	'	'	PUNCT
ftr-464	1007	50	payments	payment	NOUN
ftr-464	1007	51	from	from	ADP
ftr-464	1007	52	taxation	taxation	NOUN
ftr-464	1007	53	.	.	PUNCT
ftr-464	1007	54	"	"	PUNCT
ftr-464	1007	55	)	)	PUNCT
ftr-464	1007	56	.	.	PUNCT
ftr-464	1008	1	[	[	X
ftr-464	1008	2	vol	vol	NOUN
ftr-464	1008	3	3:6	3:6	NUM
ftr-464	1008	4	u.s	u.s	PROPN
ftr-464	1008	5	.	.	PROPN
ftr-464	1008	6	income	income	NOUN
ftr-464	1008	7	taxation	taxation	NOUN
ftr-464	1008	8	of	of	ADP
ftr-464	1008	9	cross	cross	ADJ
ftr-464	1008	10	-	-	ADJ
ftr-464	1008	11	border	border	ADJ
ftr-464	1008	12	pensions	pension	NOUN
ftr-464	1008	13	position	position	NOUN
ftr-464	1008	14	regarding	regard	VERB
ftr-464	1008	15	the	the	DET
ftr-464	1008	16	definition	definition	NOUN
ftr-464	1008	17	of	of	ADP
ftr-464	1008	18	the	the	DET
ftr-464	1008	19	treaty	treaty	NOUN
ftr-464	1008	20	term	term	NOUN
ftr-464	1008	21	"	"	PUNCT
ftr-464	1008	22	pension	pension	NOUN
ftr-464	1008	23	"	"	PUNCT
ftr-464	1008	24	;	;	PUNCT
ftr-464	1008	25	m	m	VERB
ftr-464	1008	26	but	but	CCONJ
ftr-464	1008	27	it	it	PRON
ftr-464	1008	28	is	be	AUX
ftr-464	1008	29	not	not	PART
ftr-464	1008	30	an	an	DET
ftr-464	1008	31	authoritative	authoritative	ADJ
ftr-464	1008	32	interpretation	interpretation	NOUN
ftr-464	1008	33	of	of	ADP
ftr-464	1008	34	any	any	DET
ftr-464	1008	35	particular	particular	ADJ
ftr-464	1008	36	treaty.!5	treaty.!5	X
ftr-464	1008	37	'	'	PUNCT
ftr-464	1008	38	this	this	DET
ftr-464	1008	39	1996	1996	NUM
ftr-464	1008	40	technical	technical	ADJ
ftr-464	1008	41	explanation	explanation	NOUN
ftr-464	1008	42	is	be	AUX
ftr-464	1008	43	discussed	discuss	VERB
ftr-464	1008	44	after	after	ADP
ftr-464	1008	45	analysis	analysis	NOUN
ftr-464	1008	46	of	of	ADP
ftr-464	1008	47	the	the	DET
ftr-464	1008	48	materials	material	NOUN
ftr-464	1008	49	interpreting	interpret	VERB
ftr-464	1008	50	existing	exist	VERB
ftr-464	1008	51	treaties	treaty	NOUN
ftr-464	1008	52	.	.	PUNCT
ftr-464	1009	1	there	there	PRON
ftr-464	1009	2	is	be	VERB
ftr-464	1009	3	no	no	DET
ftr-464	1009	4	direct	direct	ADJ
ftr-464	1009	5	guidance	guidance	NOUN
ftr-464	1009	6	as	as	ADP
ftr-464	1009	7	to	to	ADP
ftr-464	1009	8	whether	whether	SCONJ
ftr-464	1009	9	a	a	DET
ftr-464	1009	10	payment	payment	NOUN
ftr-464	1009	11	from	from	ADP
ftr-464	1009	12	an	an	DET
ftr-464	1009	13	unfunded	unfunded	ADJ
ftr-464	1009	14	deferred	defer	VERB
ftr-464	1009	15	compensation	compensation	NOUN
ftr-464	1009	16	plan	plan	NOUN
ftr-464	1009	17	may	may	AUX
ftr-464	1009	18	qualify	qualify	VERB
ftr-464	1009	19	as	as	ADP
ftr-464	1009	20	a	a	DET
ftr-464	1009	21	pension	pension	NOUN
ftr-464	1009	22	;	;	PUNCT
ftr-464	1009	23	overall	overall	ADV
ftr-464	1009	24	,	,	PUNCT
ftr-464	1009	25	the	the	DET
ftr-464	1009	26	failure	failure	NOUN
ftr-464	1009	27	of	of	ADP
ftr-464	1009	28	the	the	DET
ftr-464	1009	29	irs	irs	PROPN
ftr-464	1009	30	or	or	CCONJ
ftr-464	1009	31	treasury	treasury	PROPN
ftr-464	1009	32	56	56	NUM
ftr-464	1009	33	to	to	PART
ftr-464	1009	34	refer	refer	VERB
ftr-464	1009	35	to	to	ADP
ftr-464	1009	36	"	"	PUNCT
ftr-464	1009	37	funding	funding	NOUN
ftr-464	1009	38	"	"	PUNCT
ftr-464	1009	39	as	as	SCONJ
ftr-464	1009	40	a	a	DET
ftr-464	1009	41	requirement	requirement	NOUN
ftr-464	1009	42	leaves	leave	VERB
ftr-464	1009	43	the	the	DET
ftr-464	1009	44	impression	impression	NOUN
ftr-464	1009	45	that	that	SCONJ
ftr-464	1009	46	it	it	PRON
ftr-464	1009	47	is	be	AUX
ftr-464	1009	48	not	not	PART
ftr-464	1009	49	required	require	VERB
ftr-464	1009	50	.	.	PUNCT
ftr-464	1009	51	'	'	PUNCT
ftr-464	1009	52	"	"	PUNCT
ftr-464	1009	53	however	however	ADV
ftr-464	1009	54	,	,	PUNCT
ftr-464	1009	55	if	if	SCONJ
ftr-464	1009	56	an	an	DET
ftr-464	1009	57	unfunded	unfunded	ADJ
ftr-464	1009	58	plan	plan	NOUN
ftr-464	1009	59	is	be	AUX
ftr-464	1009	60	not	not	PART
ftr-464	1009	61	designed	design	VERB
ftr-464	1009	62	to	to	PART
ftr-464	1009	63	provide	provide	VERB
ftr-464	1009	64	benefits	benefit	NOUN
ftr-464	1009	65	that	that	PRON
ftr-464	1009	66	are	be	AUX
ftr-464	1009	67	dependent	dependent	ADJ
ftr-464	1009	68	on	on	ADP
ftr-464	1009	69	retirement	retirement	NOUN
ftr-464	1009	70	,	,	PUNCT
ftr-464	1009	71	it	it	PRON
ftr-464	1009	72	seems	seem	VERB
ftr-464	1009	73	unlikely	unlikely	ADJ
ftr-464	1009	74	that	that	SCONJ
ftr-464	1009	75	the	the	DET
ftr-464	1009	76	treaty	treaty	NOUN
ftr-464	1009	77	article	article	NOUN
ftr-464	1009	78	will	will	AUX
ftr-464	1009	79	apply	apply	VERB
ftr-464	1009	80	.	.	PUNCT
ftr-464	1010	1	if	if	SCONJ
ftr-464	1010	2	the	the	DET
ftr-464	1010	3	pension	pension	NOUN
ftr-464	1010	4	article	article	NOUN
ftr-464	1010	5	is	be	AUX
ftr-464	1010	6	not	not	PART
ftr-464	1010	7	applicable	applicable	ADJ
ftr-464	1010	8	,	,	PUNCT
ftr-464	1010	9	the	the	DET
ftr-464	1010	10	entire	entire	ADJ
ftr-464	1010	11	amount	amount	NOUN
ftr-464	1010	12	paid	pay	VERB
ftr-464	1010	13	to	to	ADP
ftr-464	1010	14	the	the	DET
ftr-464	1010	15	employee	employee	NOUN
ftr-464	1010	16	is	be	AUX
ftr-464	1010	17	viewed	view	VERB
ftr-464	1010	18	as	as	ADP
ftr-464	1010	19	compensation	compensation	NOUN
ftr-464	1010	20	,	,	PUNCT
ftr-464	1010	21	and	and	CCONJ
ftr-464	1010	22	treaty	treaty	NOUN
ftr-464	1010	23	benefits	benefit	NOUN
ftr-464	1010	24	,	,	PUNCT
ftr-464	1010	25	if	if	SCONJ
ftr-464	1010	26	any	any	PRON
ftr-464	1010	27	,	,	PUNCT
ftr-464	1010	28	are	be	AUX
ftr-464	1010	29	under	under	ADP
ftr-464	1010	30	the	the	DET
ftr-464	1010	31	provision	provision	NOUN
ftr-464	1010	32	dealing	deal	VERB
ftr-464	1010	33	with	with	ADP
ftr-464	1010	34	dependent	dependent	ADJ
ftr-464	1010	35	services	service	NOUN
ftr-464	1010	36	.	.	PUNCT
ftr-464	1010	37	'	'	PUNCT
ftr-464	1011	1	the	the	DET
ftr-464	1011	2	"	"	PUNCT
ftr-464	1011	3	183	183	NUM
ftr-464	1011	4	day	day	NOUN
ftr-464	1011	5	"	"	PUNCT
ftr-464	1011	6	rule	rule	NOUN
ftr-464	1011	7	of	of	ADP
ftr-464	1011	8	that	that	DET
ftr-464	1011	9	provision	provision	NOUN
ftr-464	1011	10	is	be	AUX
ftr-464	1011	11	applied	apply	VERB
ftr-464	1011	12	by	by	ADP
ftr-464	1011	13	154	154	NUM
ftr-464	1011	14	.	.	PUNCT
ftr-464	1012	1	see	see	VERB
ftr-464	1012	2	1996	1996	NUM
ftr-464	1012	3	treasury	treasury	PROPN
ftr-464	1012	4	explanation	explanation	NOUN
ftr-464	1012	5	,	,	PUNCT
ftr-464	1012	6	supra	supra	PROPN
ftr-464	1012	7	note	note	NOUN
ftr-464	1012	8	2	2	NUM
ftr-464	1012	9	,	,	PUNCT
ftr-464	1012	10	u	u	NOUN
ftr-464	1012	11	242	242	NUM
ftr-464	1012	12	-	-	SYM
ftr-464	1012	13	245	245	NUM
ftr-464	1012	14	.	.	NOUN
ftr-464	1012	15	155	155	NUM
ftr-464	1012	16	.	.	PUNCT
ftr-464	1013	1	i	i	PRON
ftr-464	1013	2	d.	d.	PROPN
ftr-464	1013	3	6	6	NUM
ftr-464	1013	4	(	(	PUNCT
ftr-464	1013	5	explaining	explain	VERB
ftr-464	1013	6	that	that	SCONJ
ftr-464	1013	7	"	"	PUNCT
ftr-464	1013	8	a	a	DET
ftr-464	1013	9	principal	principal	ADJ
ftr-464	1013	10	function	function	NOUN
ftr-464	1013	11	of	of	ADP
ftr-464	1013	12	the	the	DET
ftr-464	1013	13	model	model	NOUN
ftr-464	1013	14	is	be	AUX
ftr-464	1013	15	to	to	PART
ftr-464	1013	16	facilitate	facilitate	VERB
ftr-464	1013	17	negotiations	negotiation	NOUN
ftr-464	1013	18	by	by	ADP
ftr-464	1013	19	helping	help	VERB
ftr-464	1013	20	the	the	DET
ftr-464	1013	21	negotiators	negotiator	NOUN
ftr-464	1013	22	identify	identify	VERB
ftr-464	1013	23	differences	difference	NOUN
ftr-464	1013	24	between	between	ADP
ftr-464	1013	25	income	income	NOUN
ftr-464	1013	26	tax	tax	NOUN
ftr-464	1013	27	policies	policy	NOUN
ftr-464	1013	28	in	in	ADP
ftr-464	1013	29	the	the	DET
ftr-464	1013	30	two	two	NUM
ftr-464	1013	31	countries	country	NOUN
ftr-464	1013	32	,	,	PUNCT
ftr-464	1013	33	"	"	PUNCT
ftr-464	1013	34	and	and	CCONJ
ftr-464	1013	35	that	that	SCONJ
ftr-464	1013	36	"	"	PUNCT
ftr-464	1013	37	[	[	X
ftr-464	1013	38	a]nother	a]nother	ADP
ftr-464	1013	39	purpose	purpose	NOUN
ftr-464	1013	40	...	...	PUNCT
ftr-464	1013	41	is	be	AUX
ftr-464	1013	42	to	to	PART
ftr-464	1013	43	provide	provide	VERB
ftr-464	1013	44	a	a	DET
ftr-464	1013	45	basic	basic	ADJ
ftr-464	1013	46	explanation	explanation	NOUN
ftr-464	1013	47	of	of	ADP
ftr-464	1013	48	u.s	u.s	PROPN
ftr-464	1013	49	.	.	PROPN
ftr-464	1013	50	treaty	treaty	NOUN
ftr-464	1013	51	policy	policy	NOUN
ftr-464	1013	52	for	for	ADP
ftr-464	1013	53	all	all	DET
ftr-464	1013	54	interested	interested	ADJ
ftr-464	1013	55	parties	party	NOUN
ftr-464	1013	56	"	"	PUNCT
ftr-464	1013	57	)	)	PUNCT
ftr-464	1013	58	.	.	PUNCT
ftr-464	1014	1	156	156	NUM
ftr-464	1014	2	.	.	PUNCT
ftr-464	1015	1	i	i	PRON
ftr-464	1015	2	d.	d.	PROPN
ftr-464	1015	3	1	1	NUM
ftr-464	1015	4	243	243	NUM
ftr-464	1015	5	.	.	PUNCT
ftr-464	1016	1	the	the	DET
ftr-464	1016	2	treasury	treasury	PROPN
ftr-464	1016	3	states	state	VERB
ftr-464	1016	4	that	that	SCONJ
ftr-464	1016	5	the	the	DET
ftr-464	1016	6	term	term	NOUN
ftr-464	1016	7	"	"	PUNCT
ftr-464	1016	8	pension	pension	NOUN
ftr-464	1016	9	"	"	PUNCT
ftr-464	1016	10	in	in	ADP
ftr-464	1016	11	the	the	DET
ftr-464	1016	12	1996	1996	NUM
ftr-464	1016	13	u.s	u.s	PROPN
ftr-464	1016	14	.	.	PROPN
ftr-464	1016	15	model	model	NOUN
ftr-464	1016	16	includes	include	VERB
ftr-464	1016	17	"	"	PUNCT
ftr-464	1016	18	qualified	qualified	ADJ
ftr-464	1016	19	plans	plan	NOUN
ftr-464	1016	20	under	under	ADP
ftr-464	1016	21	section	section	NOUN
ftr-464	1016	22	401(a	401(a	PROPN
ftr-464	1016	23	)	)	PUNCT
ftr-464	1016	24	,	,	PUNCT
ftr-464	1016	25	individual	individual	ADJ
ftr-464	1016	26	retirement	retirement	NOUN
ftr-464	1016	27	plans	plan	NOUN
ftr-464	1016	28	...	...	PUNCT
ftr-464	1016	29	,	,	PUNCT
ftr-464	1016	30	nondiscriminatory	nondiscriminatory	ADJ
ftr-464	1016	31	section	section	NOUN
ftr-464	1016	32	457	457	NUM
ftr-464	1016	33	plans	plan	NOUN
ftr-464	1016	34	,	,	PUNCT
ftr-464	1016	35	section	section	NOUN
ftr-464	1016	36	403(a	403(a	NOUN
ftr-464	1016	37	)	)	PUNCT
ftr-464	1016	38	qualified	qualified	ADJ
ftr-464	1016	39	annuity	annuity	NOUN
ftr-464	1016	40	plans	plan	NOUN
ftr-464	1016	41	,	,	PUNCT
ftr-464	1016	42	and	and	CCONJ
ftr-464	1016	43	section	section	NOUN
ftr-464	1016	44	403(b	403(b	PROPN
ftr-464	1016	45	)	)	PUNCT
ftr-464	1016	46	plans	plan	NOUN
ftr-464	1016	47	.	.	PUNCT
ftr-464	1016	48	"	"	PUNCT
ftr-464	1017	1	i	i	PRON
ftr-464	1017	2	d.	d.	PROPN
ftr-464	1017	3	1	1	NUM
ftr-464	1017	4	243	243	NUM
ftr-464	1017	5	.	.	PUNCT
ftr-464	1018	1	all	all	DET
ftr-464	1018	2	these	these	DET
ftr-464	1018	3	examples	example	NOUN
ftr-464	1018	4	are	be	AUX
ftr-464	1018	5	funded	fund	VERB
ftr-464	1018	6	plans	plan	NOUN
ftr-464	1018	7	,	,	PUNCT
ftr-464	1018	8	except	except	SCONJ
ftr-464	1018	9	that	that	SCONJ
ftr-464	1018	10	§	§	PROPN
ftr-464	1018	11	457	457	NUM
ftr-464	1018	12	plans	plan	NOUN
ftr-464	1018	13	are	be	AUX
ftr-464	1018	14	required	require	VERB
ftr-464	1018	15	to	to	PART
ftr-464	1018	16	be	be	AUX
ftr-464	1018	17	"	"	PUNCT
ftr-464	1018	18	unfunded	unfunded	ADJ
ftr-464	1018	19	.	.	PUNCT
ftr-464	1018	20	"	"	PUNCT
ftr-464	1018	21	see	see	VERB
ftr-464	1018	22	irc	irc	PROPN
ftr-464	1018	23	§	§	PROPN
ftr-464	1018	24	457(b)(6	457(b)(6	PROPN
ftr-464	1018	25	)	)	PUNCT
ftr-464	1018	26	;	;	PUNCT
ftr-464	1018	27	bittker	bittker	NOUN
ftr-464	1018	28	&	&	CCONJ
ftr-464	1018	29	lokken	lokken	PROPN
ftr-464	1018	30	,	,	PUNCT
ftr-464	1018	31	supra	supra	PROPN
ftr-464	1018	32	note	note	PROPN
ftr-464	1018	33	7	7	NUM
ftr-464	1018	34	,	,	PUNCT
ftr-464	1018	35	q1	q1	NOUN
ftr-464	1018	36	60.2.3	60.2.3	NOUN
ftr-464	1018	37	.	.	PUNCT
ftr-464	1019	1	the	the	DET
ftr-464	1019	2	treasury	treasury	NOUN
ftr-464	1019	3	then	then	ADV
ftr-464	1019	4	states	state	VERB
ftr-464	1019	5	that	that	SCONJ
ftr-464	1019	6	"	"	PUNCT
ftr-464	1019	7	competent	competent	ADJ
ftr-464	1019	8	authorities	authority	NOUN
ftr-464	1019	9	may	may	AUX
ftr-464	1019	10	agree	agree	VERB
ftr-464	1019	11	that	that	SCONJ
ftr-464	1019	12	distributions	distribution	NOUN
ftr-464	1019	13	from	from	ADP
ftr-464	1019	14	other	other	ADJ
ftr-464	1019	15	plans	plan	NOUN
ftr-464	1019	16	that	that	PRON
ftr-464	1019	17	generally	generally	ADV
ftr-464	1019	18	meet	meet	VERB
ftr-464	1019	19	similar	similar	ADJ
ftr-464	1019	20	criteria	criterion	NOUN
ftr-464	1019	21	to	to	ADP
ftr-464	1019	22	those	those	PRON
ftr-464	1019	23	applicable	applicable	ADJ
ftr-464	1019	24	to	to	ADP
ftr-464	1019	25	other	other	ADJ
ftr-464	1019	26	plans	plan	NOUN
ftr-464	1019	27	established	establish	VERB
ftr-464	1019	28	under	under	ADP
ftr-464	1019	29	their	their	PRON
ftr-464	1019	30	respective	respective	ADJ
ftr-464	1019	31	laws	law	NOUN
ftr-464	1019	32	also	also	ADV
ftr-464	1019	33	qualify	qualify	VERB
ftr-464	1019	34	for	for	ADP
ftr-464	1019	35	the	the	DET
ftr-464	1019	36	benefits	benefit	NOUN
ftr-464	1019	37	of	of	ADP
ftr-464	1019	38	"	"	PUNCT
ftr-464	1019	39	the	the	DET
ftr-464	1019	40	treaty	treaty	NOUN
ftr-464	1019	41	.	.	PUNCT
ftr-464	1020	1	1996	1996	NUM
ftr-464	1020	2	treasury	treasury	PROPN
ftr-464	1020	3	explanation	explanation	PROPN
ftr-464	1020	4	,	,	PUNCT
ftr-464	1020	5	supra	supra	PROPN
ftr-464	1020	6	note	note	NOUN
ftr-464	1020	7	2	2	NUM
ftr-464	1020	8	,	,	PUNCT
ftr-464	1020	9	t1	t1	NOUN
ftr-464	1020	10	243	243	NUM
ftr-464	1020	11	.	.	PUNCT
ftr-464	1021	1	the	the	DET
ftr-464	1021	2	treasury	treasury	PROPN
ftr-464	1021	3	then	then	ADV
ftr-464	1021	4	lists	list	VERB
ftr-464	1021	5	a	a	DET
ftr-464	1021	6	series	series	NOUN
ftr-464	1021	7	of	of	ADP
ftr-464	1021	8	criteria	criterion	NOUN
ftr-464	1021	9	for	for	ADP
ftr-464	1021	10	u.s	u.s	PROPN
ftr-464	1021	11	.	.	PROPN
ftr-464	1021	12	plans	plan	NOUN
ftr-464	1021	13	that	that	PRON
ftr-464	1021	14	does	do	AUX
ftr-464	1021	15	not	not	PART
ftr-464	1021	16	include	include	VERB
ftr-464	1021	17	any	any	DET
ftr-464	1021	18	requirement	requirement	NOUN
ftr-464	1021	19	of	of	ADP
ftr-464	1021	20	funding	funding	NOUN
ftr-464	1021	21	.	.	PUNCT
ftr-464	1022	1	i	i	PRON
ftr-464	1022	2	d.	d.	PROPN
ftr-464	1022	3	see	see	VERB
ftr-464	1022	4	discussion	discussion	NOUN
ftr-464	1022	5	of	of	ADP
ftr-464	1022	6	these	these	DET
ftr-464	1022	7	criteria	criterion	NOUN
ftr-464	1022	8	at	at	ADP
ftr-464	1022	9	infra	infra	NOUN
ftr-464	1022	10	notes	note	VERB
ftr-464	1022	11	181	181	NUM
ftr-464	1022	12	-	-	SYM
ftr-464	1022	13	186	186	NUM
ftr-464	1022	14	.	.	PUNCT
ftr-464	1023	1	157	157	NUM
ftr-464	1023	2	.	.	PUNCT
ftr-464	1024	1	see	see	VERB
ftr-464	1024	2	bissell	bissell	PROPN
ftr-464	1024	3	&	&	CCONJ
ftr-464	1024	4	giardina	giardina	PROPN
ftr-464	1024	5	,	,	PUNCT
ftr-464	1024	6	supra	supra	PROPN
ftr-464	1024	7	note	note	NOUN
ftr-464	1024	8	72	72	NUM
ftr-464	1024	9	.	.	PUNCT
ftr-464	1025	1	at	at	ADP
ftr-464	1025	2	282	282	NUM
ftr-464	1025	3	(	(	PUNCT
ftr-464	1025	4	stating	state	VERB
ftr-464	1025	5	that	that	SCONJ
ftr-464	1025	6	payments	payment	NOUN
ftr-464	1025	7	from	from	ADP
ftr-464	1025	8	an	an	DET
ftr-464	1025	9	unfunded	unfunded	ADJ
ftr-464	1025	10	supplemental	supplemental	ADJ
ftr-464	1025	11	executive	executive	ADJ
ftr-464	1025	12	retirement	retirement	NOUN
ftr-464	1025	13	plan	plan	NOUN
ftr-464	1025	14	(	(	PUNCT
ftr-464	1025	15	a	a	DET
ftr-464	1025	16	"	"	PUNCT
ftr-464	1025	17	serp	serp	NOUN
ftr-464	1025	18	"	"	PUNCT
ftr-464	1025	19	)	)	PUNCT
ftr-464	1025	20	would	would	AUX
ftr-464	1025	21	often	often	ADV
ftr-464	1025	22	qualify	qualify	VERB
ftr-464	1025	23	as	as	ADP
ftr-464	1025	24	a	a	DET
ftr-464	1025	25	pension	pension	NOUN
ftr-464	1025	26	for	for	ADP
ftr-464	1025	27	purposes	purpose	NOUN
ftr-464	1025	28	of	of	ADP
ftr-464	1025	29	u.s	u.s	PROPN
ftr-464	1025	30	.	.	PROPN
ftr-464	1025	31	treaties	treaty	NOUN
ftr-464	1025	32	)	)	PUNCT
ftr-464	1025	33	.	.	PUNCT
ftr-464	1026	1	bissell	bissell	NOUN
ftr-464	1026	2	and	and	CCONJ
ftr-464	1026	3	giardina	giardina	PROPN
ftr-464	1026	4	consider	consider	VERB
ftr-464	1026	5	that	that	SCONJ
ftr-464	1026	6	a	a	DET
ftr-464	1026	7	lump	lump	NOUN
ftr-464	1026	8	sum	sum	NOUN
ftr-464	1026	9	payment	payment	NOUN
ftr-464	1026	10	from	from	ADP
ftr-464	1026	11	a	a	DET
ftr-464	1026	12	serp	serp	NOUN
ftr-464	1026	13	that	that	PRON
ftr-464	1026	14	complies	comply	VERB
ftr-464	1026	15	with	with	ADP
ftr-464	1026	16	the	the	DET
ftr-464	1026	17	requirements	requirement	NOUN
ftr-464	1026	18	of	of	ADP
ftr-464	1026	19	irs	irs	PROPN
ftr-464	1026	20	private	private	ADJ
ftr-464	1026	21	letter	letter	NOUN
ftr-464	1026	22	rulings	ruling	NOUN
ftr-464	1026	23	,	,	PUNCT
ftr-464	1026	24	described	describe	VERB
ftr-464	1026	25	infra	infra	NOUN
ftr-464	1026	26	in	in	ADP
ftr-464	1026	27	notes	note	NOUN
ftr-464	1026	28	166	166	NUM
ftr-464	1026	29	-	-	SYM
ftr-464	1026	30	167	167	NUM
ftr-464	1026	31	and	and	CCONJ
ftr-464	1026	32	accompanying	accompany	VERB
ftr-464	1026	33	text	text	NOUN
ftr-464	1026	34	,	,	PUNCT
ftr-464	1026	35	might	might	AUX
ftr-464	1026	36	also	also	ADV
ftr-464	1026	37	qualify	qualify	VERB
ftr-464	1026	38	.	.	PUNCT
ftr-464	1027	1	i	i	PRON
ftr-464	1027	2	d.	d.	PROPN
ftr-464	1027	3	however	however	ADV
ftr-464	1027	4	,	,	PUNCT
ftr-464	1027	5	they	they	PRON
ftr-464	1027	6	note	note	VERB
ftr-464	1027	7	that	that	SCONJ
ftr-464	1027	8	"	"	PUNCT
ftr-464	1027	9	the	the	DET
ftr-464	1027	10	plrs	plrs	NOUN
ftr-464	1027	11	only	only	ADV
ftr-464	1027	12	deal	deal	VERB
ftr-464	1027	13	with	with	ADP
ftr-464	1027	14	distributions	distribution	NOUN
ftr-464	1027	15	from	from	ADP
ftr-464	1027	16	qualified	qualified	ADJ
ftr-464	1027	17	plans	plan	NOUN
ftr-464	1027	18	.	.	PUNCT
ftr-464	1028	1	and	and	CCONJ
ftr-464	1028	2	the	the	DET
ftr-464	1028	3	irs	irs	PROPN
ftr-464	1028	4	has	have	AUX
ftr-464	1028	5	apparently	apparently	ADV
ftr-464	1028	6	never	never	ADV
ftr-464	1028	7	been	be	AUX
ftr-464	1028	8	faced	face	VERB
ftr-464	1028	9	with	with	ADP
ftr-464	1028	10	the	the	DET
ftr-464	1028	11	question	question	NOUN
ftr-464	1028	12	of	of	ADP
ftr-464	1028	13	whether	whether	SCONJ
ftr-464	1028	14	to	to	PART
ftr-464	1028	15	apply	apply	VERB
ftr-464	1028	16	the	the	DET
ftr-464	1028	17	same	same	ADJ
ftr-464	1028	18	rules	rule	NOUN
ftr-464	1028	19	to	to	PART
ftr-464	1028	20	unfunded	unfunded	ADJ
ftr-464	1028	21	plans	plan	NOUN
ftr-464	1028	22	such	such	ADJ
ftr-464	1028	23	as	as	ADP
ftr-464	1028	24	a	a	DET
ftr-464	1028	25	serp	serp	NOUN
ftr-464	1028	26	.	.	PUNCT
ftr-464	1028	27	"	"	PUNCT
ftr-464	1029	1	i	i	PRON
ftr-464	1029	2	d.	d.	PROPN
ftr-464	1029	3	158	158	NUM
ftr-464	1029	4	.	.	PUNCT
ftr-464	1030	1	see	see	VERB
ftr-464	1030	2	priv	priv	PROPN
ftr-464	1030	3	.	.	PUNCT
ftr-464	1031	1	ltr	ltr	PROPN
ftr-464	1031	2	.	.	PUNCT
ftr-464	1031	3	rul	rul	PROPN
ftr-464	1031	4	.	.	PUNCT
ftr-464	1032	1	93	93	NUM
ftr-464	1032	2	-	-	SYM
ftr-464	1032	3	32	32	NUM
ftr-464	1032	4	-	-	SYM
ftr-464	1032	5	038	038	NUM
ftr-464	1032	6	(	(	PUNCT
ftr-464	1032	7	may	may	PROPN
ftr-464	1032	8	18	18	NUM
ftr-464	1032	9	,	,	PUNCT
ftr-464	1032	10	1993	1993	NUM
ftr-464	1032	11	)	)	PUNCT
ftr-464	1032	12	,	,	PUNCT
ftr-464	1032	13	reprinted	reprint	VERB
ftr-464	1032	14	in	in	ADP
ftr-464	1032	15	94	94	NUM
ftr-464	1032	16	tni	tni	NOUN
ftr-464	1032	17	22	22	NUM
ftr-464	1032	18	-	-	SYM
ftr-464	1032	19	17	17	NUM
ftr-464	1032	20	(	(	PUNCT
ftr-464	1032	21	feb	feb	X
ftr-464	1032	22	.	.	PROPN
ftr-464	1032	23	2	2	NUM
ftr-464	1032	24	,	,	PUNCT
ftr-464	1032	25	1994	1994	NUM
ftr-464	1032	26	)	)	PUNCT
ftr-464	1032	27	(	(	PUNCT
ftr-464	1032	28	lexis	lexis	X
ftr-464	1032	29	,	,	PUNCT
ftr-464	1032	30	fedtax	fedtax	NOUN
ftr-464	1032	31	library	library	NOUN
ftr-464	1032	32	,	,	PUNCT
ftr-464	1032	33	tni	tni	NOUN
ftr-464	1032	34	file	file	NOUN
ftr-464	1032	35	)	)	PUNCT
ftr-464	1032	36	,	,	PUNCT
ftr-464	1032	37	where	where	SCONJ
ftr-464	1032	38	despite	despite	SCONJ
ftr-464	1032	39	a	a	DET
ftr-464	1032	40	lack	lack	NOUN
ftr-464	1032	41	of	of	ADP
ftr-464	1032	42	compliance	compliance	NOUN
ftr-464	1032	43	with	with	ADP
ftr-464	1032	44	the	the	DET
ftr-464	1032	45	model	model	NOUN
ftr-464	1032	46	"	"	PUNCT
ftr-464	1032	47	rabbi	rabbi	ADJ
ftr-464	1032	48	"	"	PUNCT
ftr-464	1032	49	trust	trust	NOUN
ftr-464	1032	50	format	format	NOUN
ftr-464	1032	51	of	of	ADP
ftr-464	1032	52	rev	rev	PROPN
ftr-464	1032	53	.	.	PROPN
ftr-464	1032	54	proc	proc	PROPN
ftr-464	1032	55	.	.	PUNCT
ftr-464	1033	1	92	92	NUM
ftr-464	1033	2	-	-	SYM
ftr-464	1033	3	64	64	NUM
ftr-464	1033	4	.	.	PUNCT
ftr-464	1033	5	1992	1992	NUM
ftr-464	1033	6	-	-	SYM
ftr-464	1033	7	2	2	NUM
ftr-464	1033	8	c.b	c.b	PROPN
ftr-464	1033	9	.	.	PROPN
ftr-464	1033	10	422	422	NUM
ftr-464	1033	11	,	,	PUNCT
ftr-464	1033	12	the	the	DET
ftr-464	1033	13	irs	irs	PROPN
ftr-464	1033	14	ruled	rule	VERB
ftr-464	1033	15	that	that	SCONJ
ftr-464	1033	16	contributions	contribution	NOUN
ftr-464	1033	17	made	make	VERB
ftr-464	1033	18	by	by	ADP
ftr-464	1033	19	a	a	DET
ftr-464	1033	20	canadian	canadian	ADJ
ftr-464	1033	21	employer	employer	NOUN
ftr-464	1033	22	to	to	ADP
ftr-464	1033	23	a	a	DET
ftr-464	1033	24	trust	trust	NOUN
ftr-464	1033	25	to	to	PART
ftr-464	1033	26	provide	provide	VERB
ftr-464	1033	27	deferred	deferred	ADJ
ftr-464	1033	28	compensation	compensation	NOUN
ftr-464	1033	29	benefits	benefit	NOUN
ftr-464	1033	30	to	to	ADP
ftr-464	1033	31	a	a	DET
ftr-464	1033	32	u.s	u.s	PROPN
ftr-464	1033	33	.	.	PROPN
ftr-464	1033	34	citizen	citizen	PROPN
ftr-464	1033	35	key	key	PROPN
ftr-464	1033	36	employee	employee	NOUN
ftr-464	1033	37	were	be	AUX
ftr-464	1033	38	not	not	PART
ftr-464	1033	39	includible	includible	ADJ
ftr-464	1033	40	in	in	ADP
ftr-464	1033	41	the	the	DET
ftr-464	1033	42	employee	employee	NOUN
ftr-464	1033	43	's	's	PART
ftr-464	1033	44	income	income	NOUN
ftr-464	1033	45	until	until	SCONJ
ftr-464	1033	46	amounts	amount	NOUN
ftr-464	1033	47	are	be	AUX
ftr-464	1033	48	actually	actually	ADV
ftr-464	1033	49	distributed	distribute	VERB
ftr-464	1033	50	or	or	CCONJ
ftr-464	1033	51	made	make	VERB
ftr-464	1033	52	available	available	ADJ
ftr-464	1033	53	to	to	ADP
ftr-464	1033	54	him	he	PRON
ftr-464	1033	55	.	.	PUNCT
ftr-464	1034	1	the	the	DET
ftr-464	1034	2	irs	irs	PROPN
ftr-464	1034	3	further	far	ADV
ftr-464	1034	4	ruled	rule	VERB
ftr-464	1034	5	that	that	SCONJ
ftr-464	1034	6	payments	payment	NOUN
ftr-464	1034	7	made	make	VERB
ftr-464	1034	8	by	by	ADP
ftr-464	1034	9	the	the	DET
ftr-464	1034	10	employer	employer	NOUN
ftr-464	1034	11	to	to	ADP
ftr-464	1034	12	the	the	DET
ftr-464	1034	13	employee	employee	NOUN
ftr-464	1034	14	pursuant	pursuant	VERB
ftr-464	1034	15	to	to	ADP
ftr-464	1034	16	the	the	DET
ftr-464	1034	17	arrangement	arrangement	NOUN
ftr-464	1034	18	"	"	PUNCT
ftr-464	1034	19	shall	shall	AUX
ftr-464	1034	20	be	be	AUX
ftr-464	1034	21	treated	treat	VERB
ftr-464	1034	22	as	as	ADP
ftr-464	1034	23	dependent	dependent	ADJ
ftr-464	1034	24	personal	personal	ADJ
ftr-464	1034	25	services	service	NOUN
ftr-464	1034	26	income	income	NOUN
ftr-464	1034	27	"	"	PUNCT
ftr-464	1034	28	under	under	ADP
ftr-464	1034	29	article	article	NOUN
ftr-464	1034	30	15	15	NUM
ftr-464	1034	31	of	of	ADP
ftr-464	1034	32	the	the	DET
ftr-464	1034	33	u.s.-canada	u.s.-canada	NOUN
ftr-464	1034	34	income	income	PROPN
ftr-464	1034	35	tax	tax	PROPN
ftr-464	1034	36	treaty	treaty	NOUN
ftr-464	1034	37	.	.	PUNCT
ftr-464	1035	1	i	i	PRON
ftr-464	1035	2	d.	d.	PROPN
ftr-464	1035	3	19961	19961	NUM
ftr-464	1035	4	florida	florida	PROPN
ftr-464	1035	5	tax	tax	NOUN
ftr-464	1035	6	review	review	NOUN
ftr-464	1035	7	reference	reference	NOUN
ftr-464	1035	8	to	to	ADP
ftr-464	1035	9	the	the	DET
ftr-464	1035	10	year	year	NOUN
ftr-464	1035	11	in	in	ADP
ftr-464	1035	12	which	which	PRON
ftr-464	1035	13	the	the	DET
ftr-464	1035	14	services	service	NOUN
ftr-464	1035	15	were	be	AUX
ftr-464	1035	16	performed	perform	VERB
ftr-464	1035	17	.	.	PUNCT
ftr-464	1036	1	'59	'59	NUM
ftr-464	1036	2	thus	thus	ADV
ftr-464	1036	3	,	,	PUNCT
ftr-464	1036	4	in	in	ADP
ftr-464	1036	5	row	row	NOUN
ftr-464	1036	6	1	1	NUM
ftr-464	1036	7	of	of	ADP
ftr-464	1036	8	table	table	NOUN
ftr-464	1036	9	1	1	NUM
ftr-464	1036	10	,	,	PUNCT
ftr-464	1036	11	page	page	NOUN
ftr-464	1036	12	358	358	NUM
ftr-464	1036	13	,	,	PUNCT
ftr-464	1036	14	the	the	DET
ftr-464	1036	15	treaty	treaty	NOUN
ftr-464	1036	16	bars	bar	VERB
ftr-464	1036	17	imposition	imposition	NOUN
ftr-464	1036	18	of	of	ADP
ftr-464	1036	19	u.s	u.s	PROPN
ftr-464	1036	20	.	.	PROPN
ftr-464	1036	21	tax	tax	NOUN
ftr-464	1036	22	on	on	ADP
ftr-464	1036	23	unfunded	unfunded	ADJ
ftr-464	1036	24	deferred	defer	VERB
ftr-464	1036	25	compensation	compensation	NOUN
ftr-464	1036	26	received	receive	VERB
ftr-464	1036	27	by	by	ADP
ftr-464	1036	28	a	a	DET
ftr-464	1036	29	nonresident	nonresident	ADJ
ftr-464	1036	30	alien	alien	NOUN
ftr-464	1036	31	only	only	ADV
ftr-464	1036	32	if	if	SCONJ
ftr-464	1036	33	the	the	DET
ftr-464	1036	34	payment	payment	NOUN
ftr-464	1036	35	qualifies	qualify	VERB
ftr-464	1036	36	as	as	ADP
ftr-464	1036	37	a	a	DET
ftr-464	1036	38	"	"	PUNCT
ftr-464	1036	39	pension	pension	NOUN
ftr-464	1036	40	"	"	PUNCT
ftr-464	1036	41	or	or	CCONJ
ftr-464	1036	42	if	if	SCONJ
ftr-464	1036	43	the	the	DET
ftr-464	1036	44	"	"	PUNCT
ftr-464	1036	45	183	183	NUM
ftr-464	1036	46	day	day	NOUN
ftr-464	1036	47	"	"	PUNCT
ftr-464	1036	48	rule	rule	NOUN
ftr-464	1036	49	is	be	AUX
ftr-464	1036	50	met	meet	VERB
ftr-464	1036	51	.	.	PUNCT
ftr-464	1037	1	the	the	DET
ftr-464	1037	2	irs	irs	PROPN
ftr-464	1037	3	has	have	AUX
ftr-464	1037	4	not	not	PART
ftr-464	1037	5	indicated	indicate	VERB
ftr-464	1037	6	that	that	SCONJ
ftr-464	1037	7	a	a	DET
ftr-464	1037	8	funded	fund	VERB
ftr-464	1037	9	deferred	defer	VERB
ftr-464	1037	10	compensation	compensation	NOUN
ftr-464	1037	11	plan	plan	NOUN
ftr-464	1037	12	must	must	AUX
ftr-464	1037	13	be	be	AUX
ftr-464	1037	14	tax	tax	NOUN
ftr-464	1037	15	-	-	PUNCT
ftr-464	1037	16	qualified	qualified	ADJ
ftr-464	1037	17	for	for	SCONJ
ftr-464	1037	18	distributions	distribution	NOUN
ftr-464	1037	19	to	to	PART
ftr-464	1037	20	come	come	VERB
ftr-464	1037	21	under	under	ADP
ftr-464	1037	22	the	the	DET
ftr-464	1037	23	"	"	PUNCT
ftr-464	1037	24	pension	pension	NOUN
ftr-464	1037	25	"	"	PUNCT
ftr-464	1037	26	article	article	NOUN
ftr-464	1037	27	of	of	ADP
ftr-464	1037	28	treaties	treaty	NOUN
ftr-464	1037	29	,	,	PUNCT
ftr-464	1037	30	and	and	CCONJ
ftr-464	1037	31	the	the	DET
ftr-464	1037	32	treasury	treasury	NOUN
ftr-464	1037	33	's	's	PART
ftr-464	1037	34	september	september	PROPN
ftr-464	1037	35	1996	1996	NUM
ftr-464	1037	36	explanations	explanation	NOUN
ftr-464	1037	37	of	of	ADP
ftr-464	1037	38	the	the	DET
ftr-464	1037	39	treaties	treaty	NOUN
ftr-464	1037	40	with	with	ADP
ftr-464	1037	41	luxembourg	luxembourg	PROPN
ftr-464	1037	42	and	and	CCONJ
ftr-464	1037	43	austria	austria	PROPN
ftr-464	1037	44	state	state	PROPN
ftr-464	1037	45	explicitly	explicitly	ADV
ftr-464	1037	46	that	that	SCONJ
ftr-464	1037	47	these	these	DET
ftr-464	1037	48	treaties	treaty	NOUN
ftr-464	1037	49	do	do	AUX
ftr-464	1037	50	not	not	PART
ftr-464	1037	51	contain	contain	VERB
ftr-464	1037	52	such	such	DET
ftr-464	1037	53	a	a	DET
ftr-464	1037	54	requirement	requirement	NOUN
ftr-464	1037	55	.	.	PUNCT
ftr-464	1037	56	'	'	PUNCT
ftr-464	1038	1	6	6	NUM
ftr-464	1038	2	°	°	NOUN
ftr-464	1038	3	thus	thus	ADV
ftr-464	1038	4	,	,	PUNCT
ftr-464	1038	5	in	in	ADP
ftr-464	1038	6	rows	row	NOUN
ftr-464	1038	7	3	3	NUM
ftr-464	1038	8	and	and	CCONJ
ftr-464	1038	9	6	6	NUM
ftr-464	1038	10	of	of	ADP
ftr-464	1038	11	table	table	NOUN
ftr-464	1038	12	1	1	NUM
ftr-464	1038	13	,	,	PUNCT
ftr-464	1038	14	pages	page	NOUN
ftr-464	1038	15	358	358	NUM
ftr-464	1038	16	-	-	SYM
ftr-464	1038	17	59	59	NUM
ftr-464	1038	18	,	,	PUNCT
ftr-464	1038	19	involving	involve	VERB
ftr-464	1038	20	a	a	DET
ftr-464	1038	21	u.s	u.s	PROPN
ftr-464	1038	22	.	.	PROPN
ftr-464	1038	23	nonqualified	nonqualifie	VERB
ftr-464	1038	24	funded	fund	VERB
ftr-464	1038	25	plan	plan	NOUN
ftr-464	1038	26	,	,	PUNCT
ftr-464	1038	27	any	any	DET
ftr-464	1038	28	u.s	u.s	PROPN
ftr-464	1038	29	.	.	PROPN
ftr-464	1038	30	tax	tax	NOUN
ftr-464	1038	31	that	that	PRON
ftr-464	1038	32	would	would	AUX
ftr-464	1038	33	otherwise	otherwise	ADV
ftr-464	1038	34	be	be	AUX
ftr-464	1038	35	imposed	impose	VERB
ftr-464	1038	36	on	on	ADP
ftr-464	1038	37	the	the	DET
ftr-464	1038	38	accretion	accretion	NOUN
ftr-464	1038	39	element	element	NOUN
ftr-464	1038	40	at	at	ADP
ftr-464	1038	41	the	the	DET
ftr-464	1038	42	time	time	NOUN
ftr-464	1038	43	of	of	ADP
ftr-464	1038	44	distribution	distribution	NOUN
ftr-464	1038	45	is	be	AUX
ftr-464	1038	46	apparently	apparently	ADV
ftr-464	1038	47	barred	bar	VERB
ftr-464	1038	48	.	.	PUNCT
ftr-464	1039	1	in	in	ADP
ftr-464	1039	2	addition	addition	NOUN
ftr-464	1039	3	,	,	PUNCT
ftr-464	1039	4	even	even	ADV
ftr-464	1039	5	though	though	SCONJ
ftr-464	1039	6	some	some	DET
ftr-464	1039	7	treaties	treaty	NOUN
ftr-464	1039	8	define	define	VERB
ftr-464	1039	9	pensions	pension	NOUN
ftr-464	1039	10	as	as	ADP
ftr-464	1039	11	"	"	PUNCT
ftr-464	1039	12	periodic	periodic	ADJ
ftr-464	1039	13	payments	payment	NOUN
ftr-464	1039	14	"	"	PUNCT
ftr-464	1039	15	made	make	VERB
ftr-464	1039	16	in	in	ADP
ftr-464	1039	17	consideration	consideration	NOUN
ftr-464	1039	18	for	for	ADP
ftr-464	1039	19	services	service	NOUN
ftr-464	1039	20	,	,	PUNCT
ftr-464	1039	21	the	the	DET
ftr-464	1039	22	irs	irs	PROPN
ftr-464	1039	23	16	16	NUM
ftr-464	1039	24	'	'	PUNCT
ftr-464	1039	25	has	have	AUX
ftr-464	1039	26	recently	recently	ADV
ftr-464	1039	27	stated	state	VERB
ftr-464	1039	28	in	in	ADP
ftr-464	1039	29	a	a	DET
ftr-464	1039	30	series	series	NOUN
ftr-464	1039	31	of	of	ADP
ftr-464	1039	32	private	private	ADJ
ftr-464	1039	33	letter	letter	NOUN
ftr-464	1039	34	rulings	ruling	NOUN
ftr-464	1039	35	that	that	SCONJ
ftr-464	1039	36	"	"	PUNCT
ftr-464	1039	37	the	the	DET
ftr-464	1039	38	term	term	NOUN
ftr-464	1039	39	'	'	PUNCT
ftr-464	1039	40	periodic	periodic	NOUN
ftr-464	1039	41	'	'	PUNCT
ftr-464	1039	42	is	be	AUX
ftr-464	1039	43	simply	simply	ADV
ftr-464	1039	44	descriptive	descriptive	ADJ
ftr-464	1039	45	of	of	ADP
ftr-464	1039	46	a	a	DET
ftr-464	1039	47	pension	pension	NOUN
ftr-464	1039	48	payment	payment	NOUN
ftr-464	1039	49	generally	generally	ADV
ftr-464	1039	50	,	,	PUNCT
ftr-464	1039	51	not	not	PART
ftr-464	1039	52	a	a	DET
ftr-464	1039	53	restriction	restriction	NOUN
ftr-464	1039	54	on	on	ADP
ftr-464	1039	55	the	the	DET
ftr-464	1039	56	manner	manner	NOUN
ftr-464	1039	57	of	of	ADP
ftr-464	1039	58	payment	payment	NOUN
ftr-464	1039	59	.	.	PUNCT
ftr-464	1040	1	"	"	PUNCT
ftr-464	1040	2	'	'	PUNCT
ftr-464	1040	3	62	62	NUM
ftr-464	1040	4	the	the	DET
ftr-464	1040	5	treasury	treasury	NOUN
ftr-464	1040	6	's	's	PART
ftr-464	1040	7	technical	technical	ADJ
ftr-464	1040	8	explanation	explanation	NOUN
ftr-464	1040	9	of	of	ADP
ftr-464	1040	10	the	the	DET
ftr-464	1040	11	u.s.-nether159	u.s.-nether159	PROPN
ftr-464	1040	12	.	.	PUNCT
ftr-464	1041	1	see	see	AUX
ftr-464	1041	2	rev	rev	PROPN
ftr-464	1041	3	.	.	PROPN
ftr-464	1042	1	rul	rul	PROPN
ftr-464	1042	2	.	.	PUNCT
ftr-464	1043	1	86	86	NUM
ftr-464	1043	2	-	-	SYM
ftr-464	1043	3	145	145	NUM
ftr-464	1043	4	,	,	PUNCT
ftr-464	1043	5	1986	1986	NUM
ftr-464	1043	6	-	-	SYM
ftr-464	1043	7	2	2	NUM
ftr-464	1043	8	c.b	c.b	PROPN
ftr-464	1043	9	.	.	PROPN
ftr-464	1043	10	297	297	NUM
ftr-464	1043	11	,	,	PUNCT
ftr-464	1043	12	298	298	NUM
ftr-464	1043	13	(	(	PUNCT
ftr-464	1043	14	ruling	rule	VERB
ftr-464	1043	15	that	that	SCONJ
ftr-464	1043	16	in	in	ADP
ftr-464	1043	17	applying	apply	VERB
ftr-464	1043	18	article	article	NOUN
ftr-464	1043	19	15	15	NUM
ftr-464	1043	20	(	(	PUNCT
ftr-464	1043	21	dealing	deal	VERB
ftr-464	1043	22	with	with	ADP
ftr-464	1043	23	dependent	dependent	ADJ
ftr-464	1043	24	personal	personal	ADJ
ftr-464	1043	25	services	service	NOUN
ftr-464	1043	26	)	)	PUNCT
ftr-464	1043	27	of	of	ADP
ftr-464	1043	28	the	the	DET
ftr-464	1043	29	u.s.-u.k	u.s.-u.k	PROPN
ftr-464	1043	30	.	.	PROPN
ftr-464	1043	31	income	income	NOUN
ftr-464	1043	32	tax	tax	PROPN
ftr-464	1043	33	convention	convention	PROPN
ftr-464	1043	34	to	to	ADP
ftr-464	1043	35	compensation	compensation	NOUN
ftr-464	1043	36	earned	earn	VERB
ftr-464	1043	37	in	in	ADP
ftr-464	1043	38	the	the	DET
ftr-464	1043	39	u.s	u.s	PROPN
ftr-464	1043	40	.	.	PROPN
ftr-464	1043	41	by	by	ADP
ftr-464	1043	42	a	a	DET
ftr-464	1043	43	u.k	u.k	PROPN
ftr-464	1043	44	.	.	PROPN
ftr-464	1043	45	resident	resident	NOUN
ftr-464	1043	46	in	in	ADP
ftr-464	1043	47	1985	1985	NUM
ftr-464	1043	48	but	but	CCONJ
ftr-464	1043	49	received	receive	VERB
ftr-464	1043	50	in	in	ADP
ftr-464	1043	51	1986	1986	NUM
ftr-464	1043	52	,	,	PUNCT
ftr-464	1043	53	the	the	DET
ftr-464	1043	54	"	"	PUNCT
ftr-464	1043	55	183	183	NUM
ftr-464	1043	56	day	day	NOUN
ftr-464	1043	57	"	"	PUNCT
ftr-464	1043	58	test	test	NOUN
ftr-464	1043	59	applies	apply	VERB
ftr-464	1043	60	to	to	ADP
ftr-464	1043	61	1985	1985	NUM
ftr-464	1043	62	,	,	PUNCT
ftr-464	1043	63	the	the	DET
ftr-464	1043	64	year	year	NOUN
ftr-464	1043	65	in	in	ADP
ftr-464	1043	66	which	which	PRON
ftr-464	1043	67	the	the	DET
ftr-464	1043	68	services	service	NOUN
ftr-464	1043	69	were	be	AUX
ftr-464	1043	70	performed	perform	VERB
ftr-464	1043	71	)	)	PUNCT
ftr-464	1043	72	;	;	PUNCT
ftr-464	1043	73	see	see	VERB
ftr-464	1043	74	also	also	ADV
ftr-464	1043	75	1996	1996	NUM
ftr-464	1043	76	treasury	treasury	PROPN
ftr-464	1043	77	explanation	explanation	NOUN
ftr-464	1043	78	,	,	PUNCT
ftr-464	1043	79	supra	supra	PROPN
ftr-464	1043	80	note	note	NOUN
ftr-464	1043	81	2	2	NUM
ftr-464	1043	82	,	,	PUNCT
ftr-464	1043	83	212	212	NUM
ftr-464	1043	84	.	.	PUNCT
ftr-464	1044	1	160	160	NUM
ftr-464	1044	2	.	.	PUNCT
ftr-464	1045	1	see	see	VERB
ftr-464	1045	2	treasury	treasury	PROPN
ftr-464	1045	3	department	department	PROPN
ftr-464	1045	4	technical	technical	ADJ
ftr-464	1045	5	explanation	explanation	NOUN
ftr-464	1045	6	of	of	ADP
ftr-464	1045	7	the	the	DET
ftr-464	1045	8	convention	convention	NOUN
ftr-464	1045	9	between	between	ADP
ftr-464	1045	10	the	the	DET
ftr-464	1045	11	government	government	NOUN
ftr-464	1045	12	of	of	ADP
ftr-464	1045	13	the	the	DET
ftr-464	1045	14	united	united	PROPN
ftr-464	1045	15	states	states	PROPN
ftr-464	1045	16	of	of	ADP
ftr-464	1045	17	america	america	PROPN
ftr-464	1045	18	and	and	CCONJ
ftr-464	1045	19	the	the	DET
ftr-464	1045	20	grand	grand	ADJ
ftr-464	1045	21	duchy	duchy	NOUN
ftr-464	1045	22	of	of	ADP
ftr-464	1045	23	luxembourg	luxembourg	PROPN
ftr-464	1045	24	for	for	ADP
ftr-464	1045	25	the	the	DET
ftr-464	1045	26	avoidance	avoidance	NOUN
ftr-464	1045	27	of	of	ADP
ftr-464	1045	28	double	double	ADJ
ftr-464	1045	29	taxation	taxation	NOUN
ftr-464	1045	30	and	and	CCONJ
ftr-464	1045	31	the	the	DET
ftr-464	1045	32	prevention	prevention	NOUN
ftr-464	1045	33	of	of	ADP
ftr-464	1045	34	fiscal	fiscal	ADJ
ftr-464	1045	35	evasion	evasion	NOUN
ftr-464	1045	36	with	with	ADP
ftr-464	1045	37	respect	respect	NOUN
ftr-464	1045	38	to	to	ADP
ftr-464	1045	39	taxes	taxis	NOUN
ftr-464	1045	40	on	on	ADP
ftr-464	1045	41	income	income	NOUN
ftr-464	1045	42	and	and	CCONJ
ftr-464	1045	43	capital	capital	NOUN
ftr-464	1045	44	,	,	PUNCT
ftr-464	1045	45	96	96	NUM
ftr-464	1045	46	tnt	tnt	PROPN
ftr-464	1045	47	185	185	NUM
ftr-464	1045	48	-	-	SYM
ftr-464	1045	49	13	13	NUM
ftr-464	1045	50	(	(	PUNCT
ftr-464	1045	51	sept	sept	PROPN
ftr-464	1045	52	.	.	PROPN
ftr-464	1045	53	20	20	NUM
ftr-464	1045	54	,	,	PUNCT
ftr-464	1045	55	1996	1996	NUM
ftr-464	1045	56	)	)	PUNCT
ftr-464	1045	57	,	,	PUNCT
ftr-464	1045	58	184	184	NUM
ftr-464	1045	59	(	(	PUNCT
ftr-464	1045	60	lexis	lexis	NOUN
ftr-464	1045	61	,	,	PUNCT
ftr-464	1045	62	fedtax	fedtax	NOUN
ftr-464	1045	63	library	library	NOUN
ftr-464	1045	64	,	,	PUNCT
ftr-464	1045	65	tnt	tnt	NOUN
ftr-464	1045	66	file	file	NOUN
ftr-464	1045	67	)	)	PUNCT
ftr-464	1045	68	;	;	PUNCT
ftr-464	1045	69	treasury	treasury	PROPN
ftr-464	1045	70	department	department	PROPN
ftr-464	1045	71	technical	technical	ADJ
ftr-464	1045	72	explanation	explanation	NOUN
ftr-464	1045	73	of	of	ADP
ftr-464	1045	74	the	the	DET
ftr-464	1045	75	convention	convention	NOUN
ftr-464	1045	76	between	between	ADP
ftr-464	1045	77	the	the	DET
ftr-464	1045	78	united	united	PROPN
ftr-464	1045	79	states	states	PROPN
ftr-464	1045	80	of	of	ADP
ftr-464	1045	81	america	america	PROPN
ftr-464	1045	82	and	and	CCONJ
ftr-464	1045	83	the	the	DET
ftr-464	1045	84	republic	republic	NOUN
ftr-464	1045	85	of	of	ADP
ftr-464	1045	86	austria	austria	PROPN
ftr-464	1045	87	for	for	ADP
ftr-464	1045	88	the	the	DET
ftr-464	1045	89	avoidance	avoidance	NOUN
ftr-464	1045	90	of	of	ADP
ftr-464	1045	91	double	double	ADJ
ftr-464	1045	92	taxation	taxation	NOUN
ftr-464	1045	93	and	and	CCONJ
ftr-464	1045	94	the	the	DET
ftr-464	1045	95	prevention	prevention	NOUN
ftr-464	1045	96	of	of	ADP
ftr-464	1045	97	fiscal	fiscal	ADJ
ftr-464	1045	98	evasion	evasion	NOUN
ftr-464	1045	99	with	with	ADP
ftr-464	1045	100	respect	respect	NOUN
ftr-464	1045	101	to	to	ADP
ftr-464	1045	102	taxes	taxis	NOUN
ftr-464	1045	103	on	on	ADP
ftr-464	1045	104	income	income	NOUN
ftr-464	1045	105	,	,	PUNCT
ftr-464	1045	106	96	96	NUM
ftr-464	1045	107	tnt	tnt	PROPN
ftr-464	1045	108	185	185	NUM
ftr-464	1045	109	-	-	SYM
ftr-464	1045	110	15	15	NUM
ftr-464	1045	111	(	(	PUNCT
ftr-464	1045	112	sept	sept	PROPN
ftr-464	1045	113	.	.	PROPN
ftr-464	1045	114	20	20	NUM
ftr-464	1045	115	,	,	PUNCT
ftr-464	1045	116	1996	1996	NUM
ftr-464	1045	117	)	)	PUNCT
ftr-464	1045	118	,	,	PUNCT
ftr-464	1045	119	234	234	NUM
ftr-464	1045	120	(	(	PUNCT
ftr-464	1045	121	lexis	lexis	NOUN
ftr-464	1045	122	,	,	PUNCT
ftr-464	1045	123	fedtax	fedtax	NOUN
ftr-464	1045	124	library	library	NOUN
ftr-464	1045	125	,	,	PUNCT
ftr-464	1045	126	tnt	tnt	NOUN
ftr-464	1045	127	file	file	NOUN
ftr-464	1045	128	)	)	PUNCT
ftr-464	1045	129	.	.	PUNCT
ftr-464	1046	1	see	see	VERB
ftr-464	1046	2	also	also	ADV
ftr-464	1046	3	infra	infra	NOUN
ftr-464	1046	4	note	note	VERB
ftr-464	1046	5	178	178	NUM
ftr-464	1046	6	(	(	PUNCT
ftr-464	1046	7	discussing	discuss	VERB
ftr-464	1046	8	the	the	DET
ftr-464	1046	9	u.s.-canada	u.s.-canada	NOUN
ftr-464	1046	10	income	income	PROPN
ftr-464	1046	11	tax	tax	PROPN
ftr-464	1046	12	treaty	treaty	PROPN
ftr-464	1046	13	)	)	PUNCT
ftr-464	1046	14	.	.	PUNCT
ftr-464	1047	1	161	161	NUM
ftr-464	1047	2	.	.	PUNCT
ftr-464	1048	1	under	under	ADP
ftr-464	1048	2	the	the	DET
ftr-464	1048	3	u.s.-canada	u.s.-canada	NOUN
ftr-464	1048	4	income	income	PROPN
ftr-464	1048	5	treaty	treaty	PROPN
ftr-464	1048	6	,	,	PUNCT
ftr-464	1048	7	only	only	ADV
ftr-464	1048	8	"	"	PUNCT
ftr-464	1048	9	periodic	periodic	ADJ
ftr-464	1048	10	"	"	PUNCT
ftr-464	1048	11	payments	payment	NOUN
ftr-464	1048	12	qualify	qualify	VERB
ftr-464	1048	13	for	for	ADP
ftr-464	1048	14	the	the	DET
ftr-464	1048	15	15	15	NUM
ftr-464	1048	16	%	%	NOUN
ftr-464	1048	17	reduced	reduce	VERB
ftr-464	1048	18	tax	tax	NOUN
ftr-464	1048	19	rate	rate	NOUN
ftr-464	1048	20	.	.	PUNCT
ftr-464	1049	1	u.s.-canada	u.s.-canada	PROPN
ftr-464	1049	2	income	income	PROPN
ftr-464	1049	3	tax	tax	PROPN
ftr-464	1049	4	treaty	treaty	PROPN
ftr-464	1049	5	,	,	PUNCT
ftr-464	1049	6	supra	supra	PROPN
ftr-464	1049	7	note	note	VERB
ftr-464	1049	8	146	146	NUM
ftr-464	1049	9	,	,	PUNCT
ftr-464	1049	10	at	at	ADP
ftr-464	1049	11	21,018	21,018	NUM
ftr-464	1049	12	.	.	PUNCT
ftr-464	1050	1	one	one	NUM
ftr-464	1050	2	commentator	commentator	NOUN
ftr-464	1050	3	has	have	AUX
ftr-464	1050	4	noted	note	VERB
ftr-464	1050	5	that	that	SCONJ
ftr-464	1050	6	revenue	revenue	PROPN
ftr-464	1050	7	canada	canada	PROPN
ftr-464	1050	8	applies	apply	VERB
ftr-464	1050	9	a	a	DET
ftr-464	1050	10	narrower	narrow	ADJ
ftr-464	1050	11	definition	definition	NOUN
ftr-464	1050	12	of	of	ADP
ftr-464	1050	13	the	the	DET
ftr-464	1050	14	term	term	NOUN
ftr-464	1050	15	"	"	PUNCT
ftr-464	1050	16	periodic	periodic	ADJ
ftr-464	1050	17	"	"	PUNCT
ftr-464	1050	18	under	under	ADP
ftr-464	1050	19	the	the	DET
ftr-464	1050	20	treaty	treaty	NOUN
ftr-464	1050	21	than	than	SCONJ
ftr-464	1050	22	does	do	VERB
ftr-464	1050	23	the	the	DET
ftr-464	1050	24	irs	irs	PROPN
ftr-464	1050	25	.	.	PUNCT
ftr-464	1051	1	peat	peat	NOUN
ftr-464	1051	2	marwick	marwick	NOUN
ftr-464	1051	3	urges	urge	VERB
ftr-464	1051	4	renegotiation	renegotiation	NOUN
ftr-464	1051	5	of	of	ADP
ftr-464	1051	6	tiebreaker	tiebreaker	NOUN
ftr-464	1051	7	rules	rule	NOUN
ftr-464	1051	8	in	in	ADP
ftr-464	1051	9	u.s.-canada	u.s.-canada	NOUN
ftr-464	1051	10	income	income	NOUN
ftr-464	1051	11	tax	tax	NOUN
ftr-464	1051	12	treaties	treaty	NOUN
ftr-464	1051	13	,	,	PUNCT
ftr-464	1051	14	90	90	NUM
ftr-464	1051	15	tni	tni	NOUN
ftr-464	1051	16	24	24	NUM
ftr-464	1051	17	-	-	SYM
ftr-464	1051	18	18	18	NUM
ftr-464	1051	19	(	(	PUNCT
ftr-464	1051	20	april	april	PROPN
ftr-464	1051	21	30	30	NUM
ftr-464	1051	22	,	,	PUNCT
ftr-464	1051	23	1990	1990	NUM
ftr-464	1051	24	)	)	PUNCT
ftr-464	1051	25	(	(	PUNCT
ftr-464	1051	26	lexis	lexis	X
ftr-464	1051	27	,	,	PUNCT
ftr-464	1051	28	fedtax	fedtax	NOUN
ftr-464	1051	29	library	library	NOUN
ftr-464	1051	30	,	,	PUNCT
ftr-464	1051	31	tni	tni	NOUN
ftr-464	1051	32	file	file	NOUN
ftr-464	1051	33	)	)	PUNCT
ftr-464	1052	1	[	[	X
ftr-464	1052	2	hereinafter	hereinafter	NOUN
ftr-464	1052	3	kpmg	kpmg	PROPN
ftr-464	1052	4	letter	letter	PROPN
ftr-464	1052	5	]	]	PUNCT
ftr-464	1052	6	.	.	PUNCT
ftr-464	1053	1	162	162	NUM
ftr-464	1053	2	.	.	PUNCT
ftr-464	1054	1	priv	priv	NOUN
ftr-464	1054	2	.	.	PUNCT
ftr-464	1055	1	ltr	ltr	PROPN
ftr-464	1055	2	.	.	PUNCT
ftr-464	1056	1	rul	rul	PROPN
ftr-464	1056	2	.	.	PUNCT
ftr-464	1057	1	90	90	NUM
ftr-464	1057	2	-	-	PUNCT
ftr-464	1057	3	41	41	NUM
ftr-464	1057	4	-	-	PUNCT
ftr-464	1057	5	041	041	NUM
ftr-464	1057	6	(	(	PUNCT
ftr-464	1057	7	july	july	PROPN
ftr-464	1057	8	13	13	NUM
ftr-464	1057	9	,	,	PUNCT
ftr-464	1057	10	1990	1990	NUM
ftr-464	1057	11	)	)	PUNCT
ftr-464	1057	12	,	,	PUNCT
ftr-464	1057	13	reprinted	reprint	VERB
ftr-464	1057	14	in	in	ADP
ftr-464	1057	15	90	90	NUM
ftr-464	1057	16	tnt	tnt	NOUN
ftr-464	1057	17	211	211	NUM
ftr-464	1057	18	-	-	SYM
ftr-464	1057	19	92	92	NUM
ftr-464	1057	20	(	(	PUNCT
ftr-464	1057	21	oct	oct	PROPN
ftr-464	1057	22	.	.	PROPN
ftr-464	1057	23	16	16	NUM
ftr-464	1057	24	,	,	PUNCT
ftr-464	1057	25	1990	1990	NUM
ftr-464	1057	26	)	)	PUNCT
ftr-464	1057	27	(	(	PUNCT
ftr-464	1057	28	lexis	lexis	X
ftr-464	1057	29	,	,	PUNCT
ftr-464	1057	30	fedtax	fedtax	NOUN
ftr-464	1057	31	library	library	NOUN
ftr-464	1057	32	,	,	PUNCT
ftr-464	1057	33	tnt	tnt	NOUN
ftr-464	1057	34	file	file	NOUN
ftr-464	1057	35	)	)	PUNCT
ftr-464	1057	36	(	(	PUNCT
ftr-464	1057	37	interpreting	interpret	VERB
ftr-464	1057	38	art	art	NOUN
ftr-464	1057	39	.	.	PUNCT
ftr-464	1058	1	i1	i1	PROPN
ftr-464	1058	2	,	,	PUNCT
ftr-464	1058	3	3	3	NUM
ftr-464	1058	4	of	of	ADP
ftr-464	1058	5	the	the	DET
ftr-464	1058	6	u.s.-swiss	u.s.-swiss	PROPN
ftr-464	1058	7	income	income	PROPN
ftr-464	1058	8	tax	tax	PROPN
ftr-464	1058	9	convention	convention	PROPN
ftr-464	1058	10	,	,	PUNCT
ftr-464	1058	11	which	which	PRON
ftr-464	1058	12	defines	define	VERB
ftr-464	1058	13	a	a	DET
ftr-464	1058	14	pension	pension	NOUN
ftr-464	1058	15	as	as	ADP
ftr-464	1058	16	periodic	periodic	ADJ
ftr-464	1058	17	payments	payment	NOUN
ftr-464	1058	18	made	make	VERB
ftr-464	1058	19	in	in	ADP
ftr-464	1058	20	consideration	consideration	NOUN
ftr-464	1058	21	for	for	ADP
ftr-464	1058	22	services	service	NOUN
ftr-464	1058	23	rendered	render	VERB
ftr-464	1058	24	)	)	PUNCT
ftr-464	1058	25	.	.	PUNCT
ftr-464	1059	1	the	the	DET
ftr-464	1059	2	irs	irs	PROPN
ftr-464	1059	3	ruled	rule	VERB
ftr-464	1059	4	that	that	SCONJ
ftr-464	1059	5	a	a	DET
ftr-464	1059	6	distribution	distribution	NOUN
ftr-464	1059	7	from	from	ADP
ftr-464	1059	8	a	a	DET
ftr-464	1059	9	401(k	401(k	PROPN
ftr-464	1059	10	)	)	PUNCT
ftr-464	1059	11	plan	plan	NOUN
ftr-464	1059	12	(	(	PUNCT
ftr-464	1059	13	whether	whether	SCONJ
ftr-464	1059	14	in	in	ADP
ftr-464	1059	15	a	a	DET
ftr-464	1059	16	single	single	ADJ
ftr-464	1059	17	lump	lump	NOUN
ftr-464	1059	18	sum	sum	NOUN
ftr-464	1059	19	or	or	CCONJ
ftr-464	1059	20	in	in	ADP
ftr-464	1059	21	equal	equal	ADJ
ftr-464	1059	22	quarterly	quarterly	ADJ
ftr-464	1059	23	installments	installment	NOUN
ftr-464	1059	24	over	over	ADP
ftr-464	1059	25	two	two	NUM
ftr-464	1059	26	years	year	NOUN
ftr-464	1059	27	)	)	PUNCT
ftr-464	1059	28	would	would	AUX
ftr-464	1059	29	be	be	AUX
ftr-464	1059	30	treated	treat	VERB
ftr-464	1059	31	as	as	ADP
ftr-464	1059	32	a	a	DET
ftr-464	1059	33	pension	pension	NOUN
ftr-464	1059	34	payment	payment	NOUN
ftr-464	1059	35	,	,	PUNCT
ftr-464	1059	36	provided	provide	VERB
ftr-464	1059	37	that	that	SCONJ
ftr-464	1059	38	"	"	PUNCT
ftr-464	1059	39	it	it	PRON
ftr-464	1059	40	meets	meet	VERB
ftr-464	1059	41	general	general	ADJ
ftr-464	1059	42	united	united	PROPN
ftr-464	1059	43	states	states	PROPN
ftr-464	1059	44	pension	pension	NOUN
ftr-464	1059	45	rules	rule	NOUN
ftr-464	1059	46	,	,	PUNCT
ftr-464	1059	47	"	"	PUNCT
ftr-464	1059	48	as	as	ADP
ftr-464	1059	49	described	describe	VERB
ftr-464	1059	50	infra	infra	NOUN
ftr-464	1059	51	in	in	ADP
ftr-464	1059	52	the	the	DET
ftr-464	1059	53	text	text	NOUN
ftr-464	1059	54	accompanying	accompany	VERB
ftr-464	1059	55	note	note	NOUN
ftr-464	1059	56	166	166	NUM
ftr-464	1059	57	.	.	PUNCT
ftr-464	1060	1	priv	priv	NOUN
ftr-464	1060	2	.	.	PUNCT
ftr-464	1061	1	ltr	ltr	PROPN
ftr-464	1061	2	.	.	PUNCT
ftr-464	1062	1	rul	rul	PROPN
ftr-464	1062	2	.	.	PUNCT
ftr-464	1063	1	90	90	NUM
ftr-464	1063	2	-	-	PUNCT
ftr-464	1063	3	41	41	NUM
ftr-464	1063	4	-	-	PUNCT
ftr-464	1063	5	041	041	NUM
ftr-464	1063	6	;	;	PUNCT
ftr-464	1063	7	see	see	VERB
ftr-464	1063	8	also	also	ADV
ftr-464	1063	9	priv	priv	VERB
ftr-464	1063	10	.	.	PUNCT
ftr-464	1064	1	ltr	ltr	PROPN
ftr-464	1064	2	.	.	PUNCT
ftr-464	1065	1	rul	rul	PROPN
ftr-464	1065	2	.	.	PUNCT
ftr-464	1065	3	8904	8904	NUM
ftr-464	1065	4	-	-	SYM
ftr-464	1065	5	035	035	NUM
ftr-464	1065	6	(	(	PUNCT
ftr-464	1065	7	oct	oct	PROPN
ftr-464	1065	8	.	.	PROPN
ftr-464	1065	9	31	31	NUM
ftr-464	1065	10	,	,	PUNCT
ftr-464	1065	11	1988	1988	NUM
ftr-464	1065	12	)	)	PUNCT
ftr-464	1065	13	,	,	PUNCT
ftr-464	1065	14	reprinted	reprint	VERB
ftr-464	1065	15	in	in	ADP
ftr-464	1065	16	89	89	NUM
ftr-464	1065	17	tni	tni	NOUN
ftr-464	1065	18	6	6	NUM
ftr-464	1065	19	-	-	SYM
ftr-464	1065	20	5	5	NUM
ftr-464	1065	21	(	(	PUNCT
ftr-464	1065	22	feb	feb	X
ftr-464	1065	23	.	.	PROPN
ftr-464	1065	24	8	8	NUM
ftr-464	1065	25	,	,	PUNCT
ftr-464	1065	26	1989	1989	NUM
ftr-464	1065	27	)	)	PUNCT
ftr-464	1065	28	(	(	PUNCT
ftr-464	1065	29	lexis	lexis	X
ftr-464	1065	30	,	,	PUNCT
ftr-464	1065	31	fedtax	fedtax	NOUN
ftr-464	1065	32	library	library	NOUN
ftr-464	1065	33	,	,	PUNCT
ftr-464	1065	34	tni	tni	NOUN
ftr-464	1066	1	[	[	X
ftr-464	1066	2	vol	vol	X
ftr-464	1066	3	3:6	3:6	NUM
ftr-464	1066	4	u.s	u.s	PROPN
ftr-464	1066	5	.	.	PROPN
ftr-464	1066	6	income	income	NOUN
ftr-464	1066	7	taxation	taxation	NOUN
ftr-464	1066	8	of	of	ADP
ftr-464	1066	9	cross	cross	ADJ
ftr-464	1066	10	-	-	ADJ
ftr-464	1066	11	border	border	ADJ
ftr-464	1066	12	pensions	pension	NOUN
ftr-464	1066	13	lands	land	VERB
ftr-464	1066	14	income	income	NOUN
ftr-464	1066	15	tax	tax	NOUN
ftr-464	1066	16	convention	convention	PROPN
ftr-464	1066	17	,	,	PUNCT
ftr-464	1066	18	signed	sign	VERB
ftr-464	1066	19	in	in	ADP
ftr-464	1066	20	1992	1992	NUM
ftr-464	1066	21	,	,	PUNCT
ftr-464	1066	22	states	state	VERB
ftr-464	1066	23	that	that	SCONJ
ftr-464	1066	24	"	"	PUNCT
ftr-464	1066	25	[	[	X
ftr-464	1066	26	i]t	i]t	PROPN
ftr-464	1066	27	is	be	AUX
ftr-464	1066	28	preferred	prefer	VERB
ftr-464	1066	29	,	,	PUNCT
ftr-464	1066	30	though	though	SCONJ
ftr-464	1066	31	not	not	PART
ftr-464	1066	32	uniform	uniform	ADJ
ftr-464	1066	33	,	,	PUNCT
ftr-464	1066	34	u.s	u.s	PROPN
ftr-464	1066	35	.	.	PROPN
ftr-464	1066	36	treaty	treaty	NOUN
ftr-464	1066	37	policy	policy	NOUN
ftr-464	1066	38	not	not	PART
ftr-464	1066	39	to	to	PART
ftr-464	1066	40	distinguish	distinguish	VERB
ftr-464	1066	41	in	in	ADP
ftr-464	1066	42	treatment	treatment	NOUN
ftr-464	1066	43	between	between	ADP
ftr-464	1066	44	periodic	periodic	ADJ
ftr-464	1066	45	and	and	CCONJ
ftr-464	1066	46	lump	lump	NOUN
ftr-464	1066	47	-	-	PUNCT
ftr-464	1066	48	sum	sum	NOUN
ftr-464	1066	49	pensions	pension	NOUN
ftr-464	1066	50	.	.	PUNCT
ftr-464	1066	51	'	'	PUNCT
ftr-464	1067	1	63	63	NUM
ftr-464	1067	2	the	the	DET
ftr-464	1067	3	proposed	propose	VERB
ftr-464	1067	4	treaty	treaty	NOUN
ftr-464	1067	5	with	with	ADP
ftr-464	1067	6	turkey	turkey	PROPN
ftr-464	1067	7	refers	refer	VERB
ftr-464	1067	8	specifically	specifically	ADV
ftr-464	1067	9	to	to	ADP
ftr-464	1067	10	a	a	DET
ftr-464	1067	11	pension	pension	NOUN
ftr-464	1067	12	"	"	PUNCT
ftr-464	1067	13	whether	whether	SCONJ
ftr-464	1067	14	paid	pay	VERB
ftr-464	1067	15	periodically	periodically	ADV
ftr-464	1067	16	or	or	CCONJ
ftr-464	1067	17	in	in	ADP
ftr-464	1067	18	a	a	DET
ftr-464	1067	19	lump	lump	NOUN
ftr-464	1067	20	-	-	PUNCT
ftr-464	1067	21	sum	sum	NOUN
ftr-464	1067	22	.	.	PUNCT
ftr-464	1068	1	"	"	PUNCT
ftr-464	1068	2	"	"	PUNCT
ftr-464	1068	3	in	in	ADP
ftr-464	1068	4	recent	recent	ADJ
ftr-464	1068	5	letter	letter	NOUN
ftr-464	1068	6	rulings	ruling	NOUN
ftr-464	1068	7	,	,	PUNCT
ftr-464	1068	8	the	the	DET
ftr-464	1068	9	irs	irs	PROPN
ftr-464	1068	10	has	have	AUX
ftr-464	1068	11	instead	instead	ADV
ftr-464	1068	12	provided	provide	VERB
ftr-464	1068	13	its	its	PRON
ftr-464	1068	14	own	own	ADJ
ftr-464	1068	15	quite	quite	ADV
ftr-464	1068	16	specific	specific	ADJ
ftr-464	1068	17	guidelines	guideline	NOUN
ftr-464	1068	18	for	for	ADP
ftr-464	1068	19	defining	define	VERB
ftr-464	1068	20	the	the	DET
ftr-464	1068	21	term	term	NOUN
ftr-464	1068	22	"	"	PUNCT
ftr-464	1068	23	pension	pension	NOUN
ftr-464	1068	24	"	"	PUNCT
ftr-464	1068	25	(	(	PUNCT
ftr-464	1068	26	at	at	ADP
ftr-464	1068	27	least	least	ADJ
ftr-464	1068	28	in	in	ADP
ftr-464	1068	29	the	the	DET
ftr-464	1068	30	case	case	NOUN
ftr-464	1068	31	of	of	ADP
ftr-464	1068	32	a	a	DET
ftr-464	1068	33	qualified	qualified	ADJ
ftr-464	1068	34	plan	plan	NOUN
ftr-464	1068	35	)	)	PUNCT
ftr-464	1068	36	.	.	PUNCT
ftr-464	1069	1	for	for	ADP
ftr-464	1069	2	example	example	NOUN
ftr-464	1069	3	,	,	PUNCT
ftr-464	1069	4	private	private	ADJ
ftr-464	1069	5	letter	letter	NOUN
ftr-464	1069	6	ruling	rule	VERB
ftr-464	1069	7	95	95	NUM
ftr-464	1069	8	-	-	SYM
ftr-464	1069	9	41	41	NUM
ftr-464	1069	10	-	-	PUNCT
ftr-464	1069	11	043	043	NOUN
ftr-464	1069	12	,	,	PUNCT
ftr-464	1069	13	interpreting	interpret	VERB
ftr-464	1069	14	the	the	DET
ftr-464	1069	15	pension	pension	NOUN
ftr-464	1069	16	article	article	NOUN
ftr-464	1069	17	of	of	ADP
ftr-464	1069	18	the	the	DET
ftr-464	1069	19	u.s.-india	u.s.-india	PROPN
ftr-464	1069	20	tax	tax	PROPN
ftr-464	1069	21	treaty	treaty	NOUN
ftr-464	1069	22	,	,	PUNCT
ftr-464	1069	23	65	65	NUM
ftr-464	1069	24	states	state	VERB
ftr-464	1069	25	that	that	SCONJ
ftr-464	1069	26	:	:	PUNCT
ftr-464	1069	27	file	file	NOUN
ftr-464	1069	28	)	)	PUNCT
ftr-464	1069	29	(	(	PUNCT
ftr-464	1069	30	applying	apply	VERB
ftr-464	1069	31	exemption	exemption	NOUN
ftr-464	1069	32	for	for	ADP
ftr-464	1069	33	pension	pension	NOUN
ftr-464	1069	34	amounts	amount	NOUN
ftr-464	1069	35	,	,	PUNCT
ftr-464	1069	36	under	under	ADP
ftr-464	1069	37	art	art	NOUN
ftr-464	1069	38	.	.	PUNCT
ftr-464	1070	1	ii	ii	PROPN
ftr-464	1070	2	.	.	PROPN
ftr-464	1071	1	t	t	PROPN
ftr-464	1071	2	2	2	NUM
ftr-464	1071	3	of	of	ADP
ftr-464	1071	4	the	the	DET
ftr-464	1071	5	u.s.-germany	u.s.-germany	ADJ
ftr-464	1071	6	income	income	PROPN
ftr-464	1071	7	tax	tax	PROPN
ftr-464	1071	8	treaty	treaty	NOUN
ftr-464	1071	9	,	,	PUNCT
ftr-464	1071	10	defined	define	VERB
ftr-464	1071	11	in	in	ADP
ftr-464	1071	12	art	art	NOUN
ftr-464	1071	13	.	.	PUNCT
ftr-464	1072	1	i1	i1	PROPN
ftr-464	1072	2	,	,	PUNCT
ftr-464	1072	3	3	3	NUM
ftr-464	1072	4	as	as	ADP
ftr-464	1072	5	"	"	PUNCT
ftr-464	1072	6	periodic	periodic	ADJ
ftr-464	1072	7	payments	payment	NOUN
ftr-464	1072	8	made	make	VERB
ftr-464	1072	9	in	in	ADP
ftr-464	1072	10	consideration	consideration	NOUN
ftr-464	1072	11	for	for	ADP
ftr-464	1072	12	services	service	NOUN
ftr-464	1072	13	rendered	render	VERB
ftr-464	1072	14	"	"	PUNCT
ftr-464	1072	15	)	)	PUNCT
ftr-464	1072	16	.	.	PUNCT
ftr-464	1073	1	see	see	VERB
ftr-464	1073	2	discussion	discussion	NOUN
ftr-464	1073	3	in	in	ADP
ftr-464	1073	4	bissell	bissell	PROPN
ftr-464	1073	5	,	,	PUNCT
ftr-464	1073	6	supra	supra	PROPN
ftr-464	1073	7	note	note	NOUN
ftr-464	1073	8	98	98	NUM
ftr-464	1073	9	,	,	PUNCT
ftr-464	1073	10	at	at	ADP
ftr-464	1073	11	77	77	NUM
ftr-464	1073	12	(	(	PUNCT
ftr-464	1073	13	stating	state	VERB
ftr-464	1073	14	that	that	SCONJ
ftr-464	1073	15	"	"	PUNCT
ftr-464	1073	16	[	[	X
ftr-464	1073	17	the	the	DET
ftr-464	1073	18	major	major	ADJ
ftr-464	1073	19	development	development	NOUN
ftr-464	1073	20	in	in	ADP
ftr-464	1073	21	the	the	DET
ftr-464	1073	22	irs	irs	PROPN
ftr-464	1073	23	'	'	PART
ftr-464	1073	24	interpretation	interpretation	NOUN
ftr-464	1073	25	of	of	ADP
ftr-464	1073	26	tax	tax	NOUN
ftr-464	1073	27	treaties	treaty	NOUN
ftr-464	1073	28	has	have	AUX
ftr-464	1073	29	been	be	AUX
ftr-464	1073	30	the	the	DET
ftr-464	1073	31	irs	irs	PROPN
ftr-464	1073	32	'	'	PART
ftr-464	1073	33	willingness	willingness	NOUN
ftr-464	1073	34	to	to	PART
ftr-464	1073	35	treat	treat	VERB
ftr-464	1073	36	a	a	DET
ftr-464	1073	37	lump	lump	NOUN
ftr-464	1073	38	-	-	PUNCT
ftr-464	1073	39	sum	sum	NOUN
ftr-464	1073	40	distribution	distribution	NOUN
ftr-464	1073	41	from	from	ADP
ftr-464	1073	42	a	a	DET
ftr-464	1073	43	tax	tax	NOUN
ftr-464	1073	44	-	-	PUNCT
ftr-464	1073	45	qualified	qualified	ADJ
ftr-464	1073	46	u.s	u.s	PROPN
ftr-464	1073	47	.	.	PROPN
ftr-464	1073	48	retirement	retirement	NOUN
ftr-464	1073	49	benefits	benefit	NOUN
ftr-464	1073	50	plan	plan	NOUN
ftr-464	1073	51	as	as	ADV
ftr-464	1073	52	exempt	exempt	ADJ
ftr-464	1073	53	from	from	ADP
ftr-464	1073	54	u.s	u.s	PROPN
ftr-464	1073	55	.	.	PROPN
ftr-464	1073	56	tax	tax	NOUN
ftr-464	1073	57	under	under	ADP
ftr-464	1073	58	a	a	DET
ftr-464	1073	59	tax	tax	NOUN
ftr-464	1073	60	treaty	treaty	NOUN
ftr-464	1073	61	-	-	PUNCT
ftr-464	1073	62	although	although	SCONJ
ftr-464	1073	63	it	it	PRON
ftr-464	1073	64	has	have	AUX
ftr-464	1073	65	not	not	PART
ftr-464	1073	66	taken	take	VERB
ftr-464	1073	67	a	a	DET
ftr-464	1073	68	consistent	consistent	ADJ
ftr-464	1073	69	stance	stance	NOUN
ftr-464	1073	70	on	on	ADP
ftr-464	1073	71	which	which	DET
ftr-464	1073	72	theory	theory	NOUN
ftr-464	1073	73	to	to	PART
ftr-464	1073	74	rely	rely	VERB
ftr-464	1073	75	on	on	ADP
ftr-464	1073	76	"	"	PUNCT
ftr-464	1073	77	)	)	PUNCT
ftr-464	1073	78	.	.	PUNCT
ftr-464	1074	1	bissell	bissell	PROPN
ftr-464	1074	2	cites	cite	VERB
ftr-464	1074	3	priv	priv	NOUN
ftr-464	1074	4	.	.	PUNCT
ftr-464	1075	1	ltr	ltr	PROPN
ftr-464	1075	2	.	.	PUNCT
ftr-464	1076	1	rul	rul	AUX
ftr-464	1076	2	.	.	PUNCT
ftr-464	1076	3	89	89	NUM
ftr-464	1076	4	-	-	SYM
ftr-464	1076	5	34	34	NUM
ftr-464	1076	6	-	-	PUNCT
ftr-464	1076	7	025	025	NUM
ftr-464	1076	8	(	(	PUNCT
ftr-464	1076	9	interpreting	interpret	VERB
ftr-464	1076	10	the	the	DET
ftr-464	1076	11	u.s.-u.k	u.s.-u.k	PROPN
ftr-464	1076	12	.	.	PROPN
ftr-464	1076	13	income	income	NOUN
ftr-464	1076	14	tax	tax	PROPN
ftr-464	1076	15	convention	convention	PROPN
ftr-464	1076	16	)	)	PUNCT
ftr-464	1076	17	as	as	ADV
ftr-464	1076	18	well	well	ADV
ftr-464	1076	19	as	as	ADP
ftr-464	1076	20	the	the	DET
ftr-464	1076	21	rulings	ruling	NOUN
ftr-464	1076	22	listed	list	VERB
ftr-464	1076	23	above	above	ADV
ftr-464	1076	24	.	.	PUNCT
ftr-464	1077	1	i	i	PRON
ftr-464	1077	2	d.	d.	PROPN
ftr-464	1077	3	at	at	ADP
ftr-464	1077	4	77	77	NUM
ftr-464	1077	5	-	-	SYM
ftr-464	1077	6	78	78	NUM
ftr-464	1077	7	.	.	PUNCT
ftr-464	1078	1	he	he	PRON
ftr-464	1078	2	notes	note	VERB
ftr-464	1078	3	that	that	SCONJ
ftr-464	1078	4	"	"	PUNCT
ftr-464	1078	5	these	these	DET
ftr-464	1078	6	rulings	ruling	NOUN
ftr-464	1078	7	mark	mark	VERB
ftr-464	1078	8	a	a	DET
ftr-464	1078	9	clear	clear	ADJ
ftr-464	1078	10	change	change	NOUN
ftr-464	1078	11	from	from	ADP
ftr-464	1078	12	the	the	DET
ftr-464	1078	13	prior	prior	ADJ
ftr-464	1078	14	irs	irs	PROPN
ftr-464	1078	15	position	position	NOUN
ftr-464	1078	16	,	,	PUNCT
ftr-464	1078	17	even	even	ADV
ftr-464	1078	18	if	if	SCONJ
ftr-464	1078	19	they	they	PRON
ftr-464	1078	20	can	can	AUX
ftr-464	1078	21	not	not	PART
ftr-464	1078	22	be	be	AUX
ftr-464	1078	23	officially	officially	ADV
ftr-464	1078	24	relied	rely	VERB
ftr-464	1078	25	upon	upon	SCONJ
ftr-464	1078	26	.	.	PUNCT
ftr-464	1078	27	"	"	PUNCT
ftr-464	1079	1	i	i	PRON
ftr-464	1079	2	d.	d.	PROPN
ftr-464	1079	3	at	at	ADP
ftr-464	1079	4	78	78	NUM
ftr-464	1079	5	.	.	PUNCT
ftr-464	1080	1	bissell	bissell	PROPN
ftr-464	1080	2	cites	cite	VERB
ftr-464	1080	3	,	,	PUNCT
ftr-464	1080	4	as	as	ADP
ftr-464	1080	5	an	an	DET
ftr-464	1080	6	example	example	NOUN
ftr-464	1080	7	of	of	ADP
ftr-464	1080	8	the	the	DET
ftr-464	1080	9	irs	irs	PROPN
ftr-464	1080	10	'	'	PART
ftr-464	1080	11	former	former	ADJ
ftr-464	1080	12	position	position	NOUN
ftr-464	1080	13	,	,	PUNCT
ftr-464	1080	14	gen	gen	PROPN
ftr-464	1080	15	.	.	PROPN
ftr-464	1080	16	couns	couns	PROPN
ftr-464	1080	17	.	.	PUNCT
ftr-464	1081	1	mem	mem	PROPN
ftr-464	1081	2	.	.	PUNCT
ftr-464	1082	1	37,899	37,899	NUM
ftr-464	1082	2	(	(	PUNCT
ftr-464	1082	3	mar	mar	PROPN
ftr-464	1082	4	.	.	PROPN
ftr-464	1082	5	26	26	NUM
ftr-464	1082	6	,	,	PUNCT
ftr-464	1082	7	1979	1979	NUM
ftr-464	1082	8	)	)	PUNCT
ftr-464	1082	9	,	,	PUNCT
ftr-464	1082	10	where	where	SCONJ
ftr-464	1082	11	"	"	PUNCT
ftr-464	1082	12	the	the	DET
ftr-464	1082	13	chief	chief	ADJ
ftr-464	1082	14	counsel	counsel	NOUN
ftr-464	1082	15	's	's	PART
ftr-464	1082	16	office	office	NOUN
ftr-464	1082	17	concluded	conclude	VERB
ftr-464	1082	18	that	that	SCONJ
ftr-464	1082	19	a	a	DET
ftr-464	1082	20	lump	lump	NOUN
ftr-464	1082	21	-	-	PUNCT
ftr-464	1082	22	sum	sum	NOUN
ftr-464	1082	23	distribution	distribution	NOUN
ftr-464	1082	24	from	from	ADP
ftr-464	1082	25	a	a	DET
ftr-464	1082	26	u.s	u.s	PROPN
ftr-464	1082	27	.	.	PROPN
ftr-464	1082	28	plan	plan	NOUN
ftr-464	1082	29	was	be	AUX
ftr-464	1082	30	fully	fully	ADV
ftr-464	1082	31	taxable	taxable	ADJ
ftr-464	1082	32	because	because	SCONJ
ftr-464	1082	33	it	it	PRON
ftr-464	1082	34	violated	violate	VERB
ftr-464	1082	35	the	the	DET
ftr-464	1082	36	'	'	PUNCT
ftr-464	1082	37	periodic	periodic	ADJ
ftr-464	1082	38	payment	payment	NOUN
ftr-464	1082	39	'	'	PUNCT
ftr-464	1082	40	requirement	requirement	NOUN
ftr-464	1082	41	in	in	ADP
ftr-464	1082	42	the	the	DET
ftr-464	1082	43	denmark	denmark	PROPN
ftr-464	1082	44	-	-	PUNCT
ftr-464	1082	45	u.s	u.s	PROPN
ftr-464	1082	46	.	.	PROPN
ftr-464	1082	47	treaty	treaty	NOUN
ftr-464	1082	48	.	.	PUNCT
ftr-464	1082	49	"	"	PUNCT
ftr-464	1083	1	bissell	bissell	PROPN
ftr-464	1083	2	,	,	PUNCT
ftr-464	1083	3	supra	supra	PROPN
ftr-464	1083	4	note	note	NOUN
ftr-464	1083	5	98	98	NUM
ftr-464	1083	6	,	,	PUNCT
ftr-464	1083	7	at	at	ADP
ftr-464	1083	8	79	79	NUM
ftr-464	1083	9	n.4	n.4	NOUN
ftr-464	1083	10	.	.	PUNCT
ftr-464	1084	1	see	see	VERB
ftr-464	1084	2	also	also	ADV
ftr-464	1084	3	irpac	irpac	ADJ
ftr-464	1084	4	paper	paper	NOUN
ftr-464	1084	5	,	,	PUNCT
ftr-464	1084	6	supra	supra	PROPN
ftr-464	1084	7	note	note	NOUN
ftr-464	1084	8	98	98	NUM
ftr-464	1084	9	,	,	PUNCT
ftr-464	1084	10	issue	issue	NOUN
ftr-464	1084	11	1	1	NUM
ftr-464	1084	12	,	,	PUNCT
ftr-464	1084	13	(	(	PUNCT
ftr-464	1084	14	further	far	ADV
ftr-464	1084	15	citing	cite	VERB
ftr-464	1084	16	priv	priv	NOUN
ftr-464	1084	17	.	.	PUNCT
ftr-464	1085	1	ltr	ltr	PROPN
ftr-464	1085	2	.	.	PUNCT
ftr-464	1086	1	rul	rul	AUX
ftr-464	1086	2	.	.	PUNCT
ftr-464	1086	3	89	89	NUM
ftr-464	1086	4	-	-	SYM
ftr-464	1086	5	01	01	NUM
ftr-464	1086	6	-	-	PUNCT
ftr-464	1086	7	053	053	NUM
ftr-464	1086	8	,	,	PUNCT
ftr-464	1086	9	interpreting	interpret	VERB
ftr-464	1086	10	the	the	DET
ftr-464	1086	11	u.s.-swiss	u.s.-swiss	ADJ
ftr-464	1086	12	income	income	PROPN
ftr-464	1086	13	tax	tax	PROPN
ftr-464	1086	14	convention	convention	PROPN
ftr-464	1086	15	,	,	PUNCT
ftr-464	1086	16	as	as	ADP
ftr-464	1086	17	an	an	DET
ftr-464	1086	18	example	example	NOUN
ftr-464	1086	19	of	of	ADP
ftr-464	1086	20	the	the	DET
ftr-464	1086	21	new	new	ADJ
ftr-464	1086	22	irs	irs	PROPN
ftr-464	1086	23	position	position	NOUN
ftr-464	1086	24	)	)	PUNCT
ftr-464	1086	25	.	.	PUNCT
ftr-464	1087	1	163	163	NUM
ftr-464	1087	2	.	.	PUNCT
ftr-464	1088	1	treasury	treasury	PROPN
ftr-464	1088	2	explanation	explanation	PROPN
ftr-464	1088	3	of	of	ADP
ftr-464	1088	4	netherlands	netherlands	PROPN
ftr-464	1088	5	treaty	treaty	PROPN
ftr-464	1088	6	.	.	PUNCT
ftr-464	1089	1	supra	supra	PROPN
ftr-464	1089	2	note	note	PROPN
ftr-464	1089	3	147	147	NUM
ftr-464	1089	4	,	,	PUNCT
ftr-464	1089	5	at	at	ADP
ftr-464	1089	6	1653	1653	NUM
ftr-464	1089	7	.	.	PUNCT
ftr-464	1090	1	the	the	DET
ftr-464	1090	2	treasury	treasury	PROPN
ftr-464	1090	3	notes	note	VERB
ftr-464	1090	4	that	that	SCONJ
ftr-464	1090	5	"	"	PUNCT
ftr-464	1090	6	[	[	X
ftr-464	1090	7	i]t	i]t	X
ftr-464	1090	8	is	be	AUX
ftr-464	1090	9	the	the	DET
ftr-464	1090	10	policy	policy	NOUN
ftr-464	1090	11	of	of	ADP
ftr-464	1090	12	the	the	DET
ftr-464	1090	13	netherlands	netherlands	PROPN
ftr-464	1090	14	,	,	PUNCT
ftr-464	1090	15	however	however	ADV
ftr-464	1090	16	,	,	PUNCT
ftr-464	1090	17	to	to	PART
ftr-464	1090	18	preserve	preserve	VERB
ftr-464	1090	19	by	by	ADP
ftr-464	1090	20	treaty	treaty	NOUN
ftr-464	1090	21	the	the	DET
ftr-464	1090	22	right	right	NOUN
ftr-464	1090	23	of	of	ADP
ftr-464	1090	24	the	the	DET
ftr-464	1090	25	netherlands	netherlands	PROPN
ftr-464	1090	26	to	to	PART
ftr-464	1090	27	tax	tax	VERB
ftr-464	1090	28	any	any	DET
ftr-464	1090	29	lump	lump	NOUN
ftr-464	1090	30	-	-	PUNCT
ftr-464	1090	31	sum	sum	NOUN
ftr-464	1090	32	pension	pension	NOUN
ftr-464	1090	33	payment	payment	NOUN
ftr-464	1090	34	made	make	VERB
ftr-464	1090	35	in	in	ADP
ftr-464	1090	36	consideration	consideration	NOUN
ftr-464	1090	37	of	of	ADP
ftr-464	1090	38	employment	employment	NOUN
ftr-464	1090	39	in	in	ADP
ftr-464	1090	40	the	the	DET
ftr-464	1090	41	netherlands	netherlands	PROPN
ftr-464	1090	42	.	.	PUNCT
ftr-464	1090	43	"	"	PUNCT
ftr-464	1091	1	i	i	PRON
ftr-464	1091	2	d.	d.	PROPN
ftr-464	1091	3	164	164	NUM
ftr-464	1091	4	.	.	PUNCT
ftr-464	1091	5	proposed	propose	VERB
ftr-464	1091	6	agreement	agreement	NOUN
ftr-464	1091	7	between	between	ADP
ftr-464	1091	8	the	the	DET
ftr-464	1091	9	government	government	NOUN
ftr-464	1091	10	of	of	ADP
ftr-464	1091	11	the	the	DET
ftr-464	1091	12	republic	republic	NOUN
ftr-464	1091	13	of	of	ADP
ftr-464	1091	14	turkey	turkey	PROPN
ftr-464	1091	15	and	and	CCONJ
ftr-464	1091	16	the	the	DET
ftr-464	1091	17	government	government	NOUN
ftr-464	1091	18	of	of	ADP
ftr-464	1091	19	the	the	DET
ftr-464	1091	20	united	united	PROPN
ftr-464	1091	21	states	states	PROPN
ftr-464	1091	22	of	of	ADP
ftr-464	1091	23	america	america	PROPN
ftr-464	1091	24	for	for	ADP
ftr-464	1091	25	the	the	DET
ftr-464	1091	26	avoidance	avoidance	NOUN
ftr-464	1091	27	of	of	ADP
ftr-464	1091	28	double	double	ADJ
ftr-464	1091	29	taxation	taxation	NOUN
ftr-464	1091	30	and	and	CCONJ
ftr-464	1091	31	the	the	DET
ftr-464	1091	32	prevention	prevention	NOUN
ftr-464	1091	33	of	of	ADP
ftr-464	1091	34	fiscal	fiscal	ADJ
ftr-464	1091	35	evasion	evasion	NOUN
ftr-464	1091	36	with	with	ADP
ftr-464	1091	37	respect	respect	NOUN
ftr-464	1091	38	to	to	ADP
ftr-464	1091	39	taxes	taxis	NOUN
ftr-464	1091	40	on	on	ADP
ftr-464	1091	41	income	income	NOUN
ftr-464	1091	42	,	,	PUNCT
ftr-464	1091	43	art	art	NOUN
ftr-464	1091	44	.	.	PUNCT
ftr-464	1092	1	18	18	NUM
ftr-464	1092	2	.	.	NOUN
ftr-464	1092	3	1	1	NUM
ftr-464	1092	4	1	1	NUM
ftr-464	1092	5	.	.	PUNCT
ftr-464	1092	6	reprinted	reprint	VERB
ftr-464	1092	7	in	in	ADP
ftr-464	1092	8	tax	tax	NOUN
ftr-464	1092	9	treaties	treaty	NOUN
ftr-464	1092	10	(	(	PUNCT
ftr-464	1092	11	cch	cch	NOUN
ftr-464	1092	12	)	)	PUNCT
ftr-464	1092	13	10,103	10,103	NUM
ftr-464	1092	14	,	,	PUNCT
ftr-464	1092	15	43,647	43,647	NUM
ftr-464	1092	16	-	-	SYM
ftr-464	1092	17	63	63	NUM
ftr-464	1092	18	[	[	X
ftr-464	1092	19	hereinafter	hereinafter	NOUN
ftr-464	1092	20	proposed	propose	VERB
ftr-464	1092	21	u.s.-turkey	u.s.-turkey	PROPN
ftr-464	1092	22	income	income	PROPN
ftr-464	1092	23	tax	tax	PROPN
ftr-464	1092	24	treaty	treaty	PROPN
ftr-464	1092	25	]	]	PUNCT
ftr-464	1092	26	.	.	PUNCT
ftr-464	1093	1	however	however	ADV
ftr-464	1093	2	,	,	PUNCT
ftr-464	1093	3	the	the	DET
ftr-464	1093	4	recently	recently	ADV
ftr-464	1093	5	proposed	propose	VERB
ftr-464	1093	6	treaties	treaty	NOUN
ftr-464	1093	7	with	with	ADP
ftr-464	1093	8	austria	austria	PROPN
ftr-464	1093	9	and	and	CCONJ
ftr-464	1093	10	luxembourg	luxembourg	PROPN
ftr-464	1093	11	do	do	AUX
ftr-464	1093	12	not	not	PART
ftr-464	1093	13	contain	contain	VERB
ftr-464	1093	14	this	this	DET
ftr-464	1093	15	language	language	NOUN
ftr-464	1093	16	.	.	PUNCT
ftr-464	1094	1	see	see	VERB
ftr-464	1094	2	proposed	propose	VERB
ftr-464	1094	3	convention	convention	NOUN
ftr-464	1094	4	between	between	ADP
ftr-464	1094	5	the	the	DET
ftr-464	1094	6	republic	republic	NOUN
ftr-464	1094	7	of	of	ADP
ftr-464	1094	8	austria	austria	PROPN
ftr-464	1094	9	and	and	CCONJ
ftr-464	1094	10	the	the	DET
ftr-464	1094	11	united	united	PROPN
ftr-464	1094	12	states	states	PROPN
ftr-464	1094	13	of	of	ADP
ftr-464	1094	14	america	america	PROPN
ftr-464	1094	15	for	for	ADP
ftr-464	1094	16	the	the	DET
ftr-464	1094	17	avoidance	avoidance	NOUN
ftr-464	1094	18	of	of	ADP
ftr-464	1094	19	double	double	ADJ
ftr-464	1094	20	taxation	taxation	NOUN
ftr-464	1094	21	and	and	CCONJ
ftr-464	1094	22	the	the	DET
ftr-464	1094	23	prevention	prevention	NOUN
ftr-464	1094	24	of	of	ADP
ftr-464	1094	25	fiscal	fiscal	ADJ
ftr-464	1094	26	evasion	evasion	NOUN
ftr-464	1094	27	with	with	ADP
ftr-464	1094	28	respect	respect	NOUN
ftr-464	1094	29	to	to	ADP
ftr-464	1094	30	taxes	taxis	NOUN
ftr-464	1094	31	on	on	ADP
ftr-464	1094	32	income	income	NOUN
ftr-464	1094	33	,	,	PUNCT
ftr-464	1094	34	art	art	NOUN
ftr-464	1094	35	.	.	PUNCT
ftr-464	1095	1	18	18	NUM
ftr-464	1095	2	,	,	PUNCT
ftr-464	1095	3	reprinted	reprint	VERB
ftr-464	1095	4	in	in	ADP
ftr-464	1095	5	tax	tax	NOUN
ftr-464	1095	6	treaties	treaty	NOUN
ftr-464	1095	7	(	(	PUNCT
ftr-464	1095	8	cch	cch	NOUN
ftr-464	1095	9	)	)	PUNCT
ftr-464	1095	10	q	q	NOUN
ftr-464	1095	11	14.017	14.017	NUM
ftr-464	1095	12	-	-	SYM
ftr-464	1095	13	033	033	NUM
ftr-464	1096	1	[	[	X
ftr-464	1096	2	hereinafter	hereinafter	NOUN
ftr-464	1096	3	proposed	propose	VERB
ftr-464	1096	4	u.s.-austria	u.s.-austria	PROPN
ftr-464	1096	5	income	income	PROPN
ftr-464	1096	6	tax	tax	PROPN
ftr-464	1096	7	treaty	treaty	PROPN
ftr-464	1096	8	]	]	PUNCT
ftr-464	1096	9	;	;	PUNCT
ftr-464	1096	10	proposed	propose	VERB
ftr-464	1096	11	convention	convention	NOUN
ftr-464	1096	12	between	between	ADP
ftr-464	1096	13	the	the	DET
ftr-464	1096	14	government	government	NOUN
ftr-464	1096	15	of	of	ADP
ftr-464	1096	16	the	the	DET
ftr-464	1096	17	grand	grand	ADJ
ftr-464	1096	18	duchy	duchy	NOUN
ftr-464	1096	19	of	of	ADP
ftr-464	1096	20	luxembourg	luxembourg	PROPN
ftr-464	1096	21	and	and	CCONJ
ftr-464	1096	22	the	the	DET
ftr-464	1096	23	united	united	PROPN
ftr-464	1096	24	states	states	PROPN
ftr-464	1096	25	of	of	ADP
ftr-464	1096	26	america	america	PROPN
ftr-464	1096	27	for	for	ADP
ftr-464	1096	28	the	the	DET
ftr-464	1096	29	avoidance	avoidance	NOUN
ftr-464	1096	30	of	of	ADP
ftr-464	1096	31	double	double	ADJ
ftr-464	1096	32	taxation	taxation	NOUN
ftr-464	1096	33	and	and	CCONJ
ftr-464	1096	34	the	the	DET
ftr-464	1096	35	prevention	prevention	NOUN
ftr-464	1096	36	of	of	ADP
ftr-464	1096	37	fiscal	fiscal	ADJ
ftr-464	1096	38	evasion	evasion	NOUN
ftr-464	1096	39	with	with	ADP
ftr-464	1096	40	respect	respect	NOUN
ftr-464	1096	41	to	to	ADP
ftr-464	1096	42	taxes	taxis	NOUN
ftr-464	1096	43	on	on	ADP
ftr-464	1096	44	income	income	NOUN
ftr-464	1096	45	and	and	CCONJ
ftr-464	1096	46	capital	capital	NOUN
ftr-464	1096	47	,	,	PUNCT
ftr-464	1096	48	art	art	NOUN
ftr-464	1096	49	.	.	PUNCT
ftr-464	1097	1	19	19	NUM
ftr-464	1097	2	,	,	PUNCT
ftr-464	1097	3	i.	i.	PROPN
ftr-464	1097	4	reprinted	reprint	VERB
ftr-464	1097	5	in	in	ADP
ftr-464	1097	6	tax	tax	NOUN
ftr-464	1097	7	treaties	treaty	NOUN
ftr-464	1097	8	(	(	PUNCT
ftr-464	1097	9	cch	cch	NOUN
ftr-464	1097	10	)	)	PUNCT
ftr-464	1097	11	5701	5701	NUM
ftr-464	1097	12	.	.	PUNCT
ftr-464	1098	1	35,02140	35,02140	NUM
ftr-464	1099	1	[	[	X
ftr-464	1099	2	hereinafter	hereinafter	NOUN
ftr-464	1099	3	proposed	propose	VERB
ftr-464	1099	4	u.s.-luxembourg	u.s.-luxembourg	PROPN
ftr-464	1099	5	income	income	PROPN
ftr-464	1099	6	tax	tax	PROPN
ftr-464	1099	7	treaty	treaty	PROPN
ftr-464	1099	8	]	]	PUNCT
ftr-464	1099	9	.	.	PUNCT
ftr-464	1100	1	165	165	NUM
ftr-464	1100	2	.	.	PUNCT
ftr-464	1101	1	article	article	NOUN
ftr-464	1101	2	20(3	20(3	NUM
ftr-464	1101	3	)	)	PUNCT
ftr-464	1101	4	of	of	ADP
ftr-464	1101	5	that	that	DET
ftr-464	1101	6	treaty	treaty	NOUN
ftr-464	1101	7	provides	provide	VERB
ftr-464	1101	8	that	that	SCONJ
ftr-464	1101	9	"	"	PUNCT
ftr-464	1101	10	[	[	X
ftr-464	1101	11	t]he	t]he	ADJ
ftr-464	1101	12	term	term	NOUN
ftr-464	1101	13	'	'	PUNCT
ftr-464	1101	14	pension	pension	NOUN
ftr-464	1101	15	'	'	PUNCT
ftr-464	1101	16	means	mean	VERB
ftr-464	1101	17	a	a	DET
ftr-464	1101	18	periodic	periodic	ADJ
ftr-464	1101	19	payment	payment	NOUN
ftr-464	1101	20	made	make	VERB
ftr-464	1101	21	in	in	ADP
ftr-464	1101	22	consideration	consideration	NOUN
ftr-464	1101	23	of	of	ADP
ftr-464	1101	24	past	past	ADJ
ftr-464	1101	25	services	service	NOUN
ftr-464	1101	26	or	or	CCONJ
ftr-464	1101	27	by	by	ADP
ftr-464	1101	28	way	way	NOUN
ftr-464	1101	29	of	of	ADP
ftr-464	1101	30	compensation	compensation	NOUN
ftr-464	1101	31	for	for	ADP
ftr-464	1101	32	injuries	injury	NOUN
ftr-464	1101	33	received	receive	VERB
ftr-464	1101	34	in	in	ADP
ftr-464	1101	35	the	the	DET
ftr-464	1101	36	course	course	NOUN
ftr-464	1101	37	of	of	ADP
ftr-464	1101	38	performance	performance	NOUN
ftr-464	1101	39	of	of	ADP
ftr-464	1101	40	services	service	NOUN
ftr-464	1101	41	.	.	PUNCT
ftr-464	1101	42	"	"	PUNCT
ftr-464	1102	1	convention	convention	NOUN
ftr-464	1102	2	between	between	ADP
ftr-464	1102	3	the	the	DET
ftr-464	1102	4	government	government	NOUN
ftr-464	1102	5	of	of	ADP
ftr-464	1102	6	the	the	DET
ftr-464	1102	7	united	united	PROPN
ftr-464	1102	8	states	states	PROPN
ftr-464	1102	9	of	of	ADP
ftr-464	1102	10	america	america	PROPN
ftr-464	1102	11	and	and	CCONJ
ftr-464	1102	12	the	the	DET
ftr-464	1102	13	government	government	NOUN
ftr-464	1102	14	of	of	ADP
ftr-464	1102	15	the	the	DET
ftr-464	1102	16	republic	republic	NOUN
ftr-464	1102	17	of	of	ADP
ftr-464	1102	18	india	india	PROPN
ftr-464	1102	19	for	for	ADP
ftr-464	1102	20	the	the	DET
ftr-464	1102	21	avoidance	avoidance	NOUN
ftr-464	1102	22	of	of	ADP
ftr-464	1102	23	double	double	ADJ
ftr-464	1102	24	taxation	taxation	NOUN
ftr-464	1102	25	and	and	CCONJ
ftr-464	1102	26	the	the	DET
ftr-464	1102	27	prevention	prevention	NOUN
ftr-464	1102	28	of	of	ADP
ftr-464	1102	29	fiscal	fiscal	ADJ
ftr-464	1102	30	evasion	evasion	NOUN
ftr-464	1102	31	with	with	ADP
ftr-464	1102	32	respect	respect	NOUN
ftr-464	1102	33	to	to	ADP
ftr-464	1102	34	taxes	taxis	NOUN
ftr-464	1102	35	on	on	ADP
ftr-464	1102	36	income	income	NOUN
ftr-464	1102	37	,	,	PUNCT
ftr-464	1102	38	sept	sept	PROPN
ftr-464	1102	39	.	.	PROPN
ftr-464	1102	40	12	12	NUM
ftr-464	1102	41	,	,	PUNCT
ftr-464	1102	42	1989	1989	NUM
ftr-464	1102	43	,	,	PUNCT
ftr-464	1102	44	art	art	NOUN
ftr-464	1102	45	.	.	PUNCT
ftr-464	1103	1	20	20	NUM
ftr-464	1103	2	,	,	PUNCT
ftr-464	1103	3	t	t	PROPN
ftr-464	1103	4	3	3	NUM
ftr-464	1103	5	,	,	PUNCT
ftr-464	1103	6	reprinted	reprint	VERB
ftr-464	1103	7	in	in	ADP
ftr-464	1103	8	tax	tax	NOUN
ftr-464	1103	9	treaties	treaty	NOUN
ftr-464	1103	10	(	(	PUNCT
ftr-464	1103	11	cch	cch	NOUN
ftr-464	1103	12	)	)	PUNCT
ftr-464	1103	13	t	t	PROPN
ftr-464	1103	14	4203	4203	NUM
ftr-464	1103	15	.	.	PUNCT
ftr-464	1104	1	31.007	31.007	NUM
ftr-464	1104	2	-	-	SYM
ftr-464	1104	3	023	023	NUM
ftr-464	1104	4	(	(	PUNCT
ftr-464	1104	5	hereinafter	hereinafter	NOUN
ftr-464	1104	6	u.s.-india	u.s.-india	PROPN
ftr-464	1104	7	income	income	PROPN
ftr-464	1104	8	tax	tax	PROPN
ftr-464	1104	9	treaty	treaty	PROPN
ftr-464	1104	10	]	]	PUNCT
ftr-464	1104	11	.	.	PUNCT
ftr-464	1105	1	the	the	DET
ftr-464	1105	2	explanation	explanation	NOUN
ftr-464	1105	3	of	of	ADP
ftr-464	1105	4	the	the	DET
ftr-464	1105	5	treaty	treaty	NOUN
ftr-464	1105	6	upon	upon	SCONJ
ftr-464	1105	7	which	which	PRON
ftr-464	1105	8	senate	senate	PROPN
ftr-464	1105	9	approval	approval	NOUN
ftr-464	1105	10	was	be	AUX
ftr-464	1105	11	19961	19961	NUM
ftr-464	1105	12	florida	florida	PROPN
ftr-464	1105	13	tax	tax	NOUN
ftr-464	1105	14	review	review	NOUN
ftr-464	1105	15	it	it	PRON
ftr-464	1105	16	is	be	AUX
ftr-464	1105	17	the	the	DET
ftr-464	1105	18	position	position	NOUN
ftr-464	1105	19	of	of	ADP
ftr-464	1105	20	the	the	DET
ftr-464	1105	21	service	service	NOUN
ftr-464	1105	22	that	that	PRON
ftr-464	1105	23	distributions	distribution	VERB
ftr-464	1105	24	from	from	ADP
ftr-464	1105	25	a	a	DET
ftr-464	1105	26	qualified	qualified	ADJ
ftr-464	1105	27	retirement	retirement	NOUN
ftr-464	1105	28	plan	plan	NOUN
ftr-464	1105	29	will	will	AUX
ftr-464	1105	30	be	be	AUX
ftr-464	1105	31	treated	treat	VERB
ftr-464	1105	32	as	as	ADP
ftr-464	1105	33	pension	pension	NOUN
ftr-464	1105	34	amounts	amount	NOUN
ftr-464	1105	35	for	for	ADP
ftr-464	1105	36	treaty	treaty	NOUN
ftr-464	1105	37	purposes	purpose	NOUN
ftr-464	1105	38	provided	provide	VERB
ftr-464	1105	39	that	that	PRON
ftr-464	1105	40	:	:	PUNCT
ftr-464	1105	41	(	(	PUNCT
ftr-464	1105	42	1	1	X
ftr-464	1105	43	)	)	PUNCT
ftr-464	1105	44	the	the	DET
ftr-464	1105	45	employee	employee	NOUN
ftr-464	1105	46	had	have	AUX
ftr-464	1105	47	been	be	AUX
ftr-464	1105	48	employed	employ	VERB
ftr-464	1105	49	for	for	ADP
ftr-464	1105	50	5	5	NUM
ftr-464	1105	51	years	year	NOUN
ftr-464	1105	52	or	or	CCONJ
ftr-464	1105	53	more	more	ADV
ftr-464	1105	54	prior	prior	ADV
ftr-464	1105	55	to	to	ADP
ftr-464	1105	56	the	the	DET
ftr-464	1105	57	time	time	NOUN
ftr-464	1105	58	the	the	DET
ftr-464	1105	59	benefit	benefit	NOUN
ftr-464	1105	60	is	be	AUX
ftr-464	1105	61	paid	pay	VERB
ftr-464	1105	62	,	,	PUNCT
ftr-464	1105	63	or	or	CCONJ
ftr-464	1105	64	,	,	PUNCT
ftr-464	1105	65	if	if	SCONJ
ftr-464	1105	66	employed	employ	VERB
ftr-464	1105	67	for	for	ADP
ftr-464	1105	68	less	less	ADJ
ftr-464	1105	69	than	than	ADP
ftr-464	1105	70	5	5	NUM
ftr-464	1105	71	years	year	NOUN
ftr-464	1105	72	,	,	PUNCT
ftr-464	1105	73	first	first	ADV
ftr-464	1105	74	employed	employ	VERB
ftr-464	1105	75	by	by	ADP
ftr-464	1105	76	the	the	DET
ftr-464	1105	77	employer	employer	NOUN
ftr-464	1105	78	(	(	PUNCT
ftr-464	1105	79	or	or	CCONJ
ftr-464	1105	80	a	a	DET
ftr-464	1105	81	related	related	ADJ
ftr-464	1105	82	employer	employer	NOUN
ftr-464	1105	83	)	)	PUNCT
ftr-464	1105	84	on	on	ADP
ftr-464	1105	85	or	or	CCONJ
ftr-464	1105	86	after	after	ADP
ftr-464	1105	87	reaching	reach	VERB
ftr-464	1105	88	age	age	NOUN
ftr-464	1105	89	60	60	NUM
ftr-464	1105	90	;	;	PUNCT
ftr-464	1105	91	(	(	PUNCT
ftr-464	1105	92	2	2	X
ftr-464	1105	93	)	)	PUNCT
ftr-464	1105	94	the	the	DET
ftr-464	1105	95	benefit	benefit	NOUN
ftr-464	1105	96	is	be	AUX
ftr-464	1105	97	:	:	PUNCT
ftr-464	1105	98	(	(	PUNCT
ftr-464	1105	99	a	a	X
ftr-464	1105	100	)	)	PUNCT
ftr-464	1105	101	paid	pay	VERB
ftr-464	1105	102	on	on	ADP
ftr-464	1105	103	or	or	CCONJ
ftr-464	1105	104	after	after	ADP
ftr-464	1105	105	attainment	attainment	NOUN
ftr-464	1105	106	of	of	ADP
ftr-464	1105	107	social	social	ADJ
ftr-464	1105	108	security	security	NOUN
ftr-464	1105	109	retirement	retirement	NOUN
ftr-464	1105	110	age	age	NOUN
ftr-464	1105	111	as	as	SCONJ
ftr-464	1105	112	defined	define	VERB
ftr-464	1105	113	in	in	ADP
ftr-464	1105	114	section	section	NOUN
ftr-464	1105	115	216(1	216(1	NUM
ftr-464	1105	116	)	)	PUNCT
ftr-464	1105	117	of	of	ADP
ftr-464	1105	118	the	the	DET
ftr-464	1105	119	social	social	ADJ
ftr-464	1105	120	security	security	NOUN
ftr-464	1105	121	act	act	NOUN
ftr-464	1105	122	,	,	PUNCT
ftr-464	1105	123	(	(	PUNCT
ftr-464	1105	124	b	b	X
ftr-464	1105	125	)	)	PUNCT
ftr-464	1105	126	paid	pay	VERB
ftr-464	1105	127	on	on	ADP
ftr-464	1105	128	account	account	NOUN
ftr-464	1105	129	of	of	ADP
ftr-464	1105	130	the	the	DET
ftr-464	1105	131	employee	employee	NOUN
ftr-464	1105	132	's	's	PART
ftr-464	1105	133	death	death	NOUN
ftr-464	1105	134	or	or	CCONJ
ftr-464	1105	135	disability	disability	NOUN
ftr-464	1105	136	,	,	PUNCT
ftr-464	1105	137	(	(	PUNCT
ftr-464	1105	138	c	c	X
ftr-464	1105	139	)	)	PUNCT
ftr-464	1105	140	paid	pay	VERB
ftr-464	1105	141	either	either	CCONJ
ftr-464	1105	142	as	as	ADP
ftr-464	1105	143	part	part	NOUN
ftr-464	1105	144	of	of	ADP
ftr-464	1105	145	a	a	DET
ftr-464	1105	146	series	series	NOUN
ftr-464	1105	147	of	of	ADP
ftr-464	1105	148	substantially	substantially	ADV
ftr-464	1105	149	equal	equal	ADJ
ftr-464	1105	150	payments	payment	NOUN
ftr-464	1105	151	over	over	ADP
ftr-464	1105	152	the	the	DET
ftr-464	1105	153	employee	employee	NOUN
ftr-464	1105	154	's	's	PART
ftr-464	1105	155	life	life	NOUN
ftr-464	1105	156	expectancy	expectancy	NOUN
ftr-464	1105	157	(	(	PUNCT
ftr-464	1105	158	or	or	CCONJ
ftr-464	1105	159	over	over	ADP
ftr-464	1105	160	the	the	DET
ftr-464	1105	161	joint	joint	ADJ
ftr-464	1105	162	life	life	NOUN
ftr-464	1105	163	expectancy	expectancy	NOUN
ftr-464	1105	164	of	of	ADP
ftr-464	1105	165	the	the	DET
ftr-464	1105	166	employee	employee	NOUN
ftr-464	1105	167	and	and	CCONJ
ftr-464	1105	168	his	his	PRON
ftr-464	1105	169	or	or	CCONJ
ftr-464	1105	170	her	her	PRON
ftr-464	1105	171	beneficiary	beneficiary	NOUN
ftr-464	1105	172	)	)	PUNCT
ftr-464	1105	173	,	,	PUNCT
ftr-464	1105	174	or	or	CCONJ
ftr-464	1105	175	paid	pay	VERB
ftr-464	1105	176	for	for	ADP
ftr-464	1105	177	the	the	DET
ftr-464	1105	178	life	life	NOUN
ftr-464	1105	179	of	of	ADP
ftr-464	1105	180	the	the	DET
ftr-464	1105	181	employee	employee	NOUN
ftr-464	1105	182	(	(	PUNCT
ftr-464	1105	183	or	or	CCONJ
ftr-464	1105	184	for	for	ADP
ftr-464	1105	185	the	the	DET
ftr-464	1105	186	life	life	NOUN
ftr-464	1105	187	of	of	ADP
ftr-464	1105	188	the	the	DET
ftr-464	1105	189	employee	employee	NOUN
ftr-464	1105	190	and	and	CCONJ
ftr-464	1105	191	his	his	PRON
ftr-464	1105	192	or	or	CCONJ
ftr-464	1105	193	her	her	PRON
ftr-464	1105	194	beneficiary	beneficiary	NOUN
ftr-464	1105	195	)	)	PUNCT
ftr-464	1105	196	,	,	PUNCT
ftr-464	1105	197	or	or	CCONJ
ftr-464	1105	198	(	(	PUNCT
ftr-464	1105	199	d	d	X
ftr-464	1105	200	)	)	PUNCT
ftr-464	1105	201	paid	pay	VERB
ftr-464	1105	202	after	after	ADP
ftr-464	1105	203	separation	separation	NOUN
ftr-464	1105	204	from	from	ADP
ftr-464	1105	205	service	service	NOUN
ftr-464	1105	206	after	after	ADP
ftr-464	1105	207	attaining	attain	VERB
ftr-464	1105	208	age	age	NOUN
ftr-464	1105	209	55	55	NUM
ftr-464	1105	210	;	;	PUNCT
ftr-464	1105	211	and	and	CCONJ
ftr-464	1105	212	(	(	PUNCT
ftr-464	1105	213	3	3	X
ftr-464	1105	214	)	)	PUNCT
ftr-464	1105	215	all	all	DET
ftr-464	1105	216	distributions	distribution	NOUN
ftr-464	1105	217	are	be	AUX
ftr-464	1105	218	made	make	VERB
ftr-464	1105	219	after	after	SCONJ
ftr-464	1105	220	the	the	DET
ftr-464	1105	221	employee	employee	NOUN
ftr-464	1105	222	has	have	AUX
ftr-464	1105	223	separated	separate	VERB
ftr-464	1105	224	from	from	ADP
ftr-464	1105	225	service	service	NOUN
ftr-464	1105	226	with	with	ADP
ftr-464	1105	227	the	the	DET
ftr-464	1105	228	employer	employer	NOUN
ftr-464	1105	229	maintaining	maintain	VERB
ftr-464	1105	230	the	the	DET
ftr-464	1105	231	plan	plan	NOUN
ftr-464	1105	232	,	,	PUNCT
ftr-464	1105	233	except	except	SCONJ
ftr-464	1105	234	for	for	ADP
ftr-464	1105	235	distributions	distribution	NOUN
ftr-464	1105	236	made	make	VERB
ftr-464	1105	237	on	on	ADP
ftr-464	1105	238	or	or	CCONJ
ftr-464	1105	239	after	after	SCONJ
ftr-464	1105	240	the	the	DET
ftr-464	1105	241	employee	employee	NOUN
ftr-464	1105	242	attains	attain	VERB
ftr-464	1105	243	age	age	NOUN
ftr-464	1105	244	70	70	NUM
ftr-464	1105	245	and	and	CCONJ
ftr-464	1105	246	1/2.166	1/2.166	NUM
ftr-464	1105	247	based	base	VERB
ftr-464	1105	248	stated	state	VERB
ftr-464	1105	249	that	that	SCONJ
ftr-464	1105	250	the	the	DET
ftr-464	1105	251	treaty	treaty	NOUN
ftr-464	1105	252	definition	definition	NOUN
ftr-464	1105	253	of	of	ADP
ftr-464	1105	254	a	a	DET
ftr-464	1105	255	pension	pension	NOUN
ftr-464	1105	256	as	as	ADP
ftr-464	1105	257	a	a	DET
ftr-464	1105	258	periodic	periodic	ADJ
ftr-464	1105	259	payment	payment	NOUN
ftr-464	1105	260	"	"	PUNCT
ftr-464	1105	261	excludes	exclude	VERB
ftr-464	1105	262	a	a	DET
ftr-464	1105	263	lumpsum	lumpsum	ADJ
ftr-464	1105	264	pension	pension	NOUN
ftr-464	1105	265	benefit	benefit	NOUN
ftr-464	1105	266	,	,	PUNCT
ftr-464	1105	267	which	which	PRON
ftr-464	1105	268	is	be	AUX
ftr-464	1105	269	generally	generally	ADV
ftr-464	1105	270	understood	understand	VERB
ftr-464	1105	271	to	to	PART
ftr-464	1105	272	be	be	AUX
ftr-464	1105	273	covered	cover	VERB
ftr-464	1105	274	by	by	ADP
ftr-464	1105	275	the	the	DET
ftr-464	1105	276	corresponding	correspond	VERB
ftr-464	1105	277	article	article	NOUN
ftr-464	1105	278	of	of	ADP
ftr-464	1105	279	the	the	DET
ftr-464	1105	280	u.s	u.s	PROPN
ftr-464	1105	281	.	.	PROPN
ftr-464	1105	282	model	model	PROPN
ftr-464	1105	283	treaty	treaty	PROPN
ftr-464	1105	284	.	.	PUNCT
ftr-464	1105	285	"	"	PUNCT
ftr-464	1106	1	staff	staff	NOUN
ftr-464	1106	2	of	of	ADP
ftr-464	1106	3	joint	joint	ADJ
ftr-464	1106	4	comm	comm	NOUN
ftr-464	1106	5	.	.	PUNCT
ftr-464	1107	1	on	on	ADP
ftr-464	1107	2	tax'n	tax'n	PRON
ftr-464	1107	3	,	,	PUNCT
ftr-464	1107	4	101st	101st	PROPN
ftr-464	1107	5	cong	cong	PROPN
ftr-464	1107	6	.	.	PROPN
ftr-464	1107	7	,	,	PUNCT
ftr-464	1107	8	2d	2d	NUM
ftr-464	1107	9	sess	sess	NOUN
ftr-464	1107	10	.	.	PUNCT
ftr-464	1107	11	,	,	PUNCT
ftr-464	1107	12	explanation	explanation	NOUN
ftr-464	1107	13	of	of	ADP
ftr-464	1107	14	proposed	propose	VERB
ftr-464	1107	15	income	income	NOUN
ftr-464	1107	16	tax	tax	NOUN
ftr-464	1107	17	treaty	treaty	NOUN
ftr-464	1107	18	(	(	PUNCT
ftr-464	1107	19	and	and	CCONJ
ftr-464	1107	20	proposed	propose	VERB
ftr-464	1107	21	protocol	protocol	NOUN
ftr-464	1107	22	)	)	PUNCT
ftr-464	1107	23	between	between	ADP
ftr-464	1107	24	the	the	DET
ftr-464	1107	25	united	united	PROPN
ftr-464	1107	26	states	states	PROPN
ftr-464	1107	27	and	and	CCONJ
ftr-464	1107	28	the	the	DET
ftr-464	1107	29	republic	republic	NOUN
ftr-464	1107	30	of	of	ADP
ftr-464	1107	31	india	india	PROPN
ftr-464	1107	32	(	(	PUNCT
ftr-464	1107	33	jcs-20	jcs-20	NOUN
ftr-464	1107	34	-	-	PUNCT
ftr-464	1107	35	90	90	NUM
ftr-464	1107	36	)	)	PUNCT
ftr-464	1107	37	59	59	NUM
ftr-464	1107	38	(	(	PUNCT
ftr-464	1107	39	joint	joint	ADJ
ftr-464	1107	40	comm	comm	NOUN
ftr-464	1107	41	.	.	PUNCT
ftr-464	1108	1	print	print	NOUN
ftr-464	1108	2	1990	1990	NUM
ftr-464	1108	3	)	)	PUNCT
ftr-464	1108	4	.	.	PUNCT
ftr-464	1109	1	thus	thus	ADV
ftr-464	1109	2	,	,	PUNCT
ftr-464	1109	3	it	it	PRON
ftr-464	1109	4	seems	seem	VERB
ftr-464	1109	5	inconsistent	inconsistent	ADJ
ftr-464	1109	6	for	for	SCONJ
ftr-464	1109	7	the	the	DET
ftr-464	1109	8	irs	irs	PROPN
ftr-464	1109	9	to	to	PART
ftr-464	1109	10	interpret	interpret	VERB
ftr-464	1109	11	the	the	DET
ftr-464	1109	12	pension	pension	NOUN
ftr-464	1109	13	article	article	NOUN
ftr-464	1109	14	of	of	ADP
ftr-464	1109	15	this	this	DET
ftr-464	1109	16	treaty	treaty	NOUN
ftr-464	1109	17	in	in	ADP
ftr-464	1109	18	a	a	DET
ftr-464	1109	19	way	way	NOUN
ftr-464	1109	20	that	that	PRON
ftr-464	1109	21	could	could	AUX
ftr-464	1109	22	apparently	apparently	ADV
ftr-464	1109	23	allow	allow	VERB
ftr-464	1109	24	for	for	ADP
ftr-464	1109	25	coverage	coverage	NOUN
ftr-464	1109	26	of	of	ADP
ftr-464	1109	27	a	a	DET
ftr-464	1109	28	lump	lump	NOUN
ftr-464	1109	29	sum	sum	NOUN
ftr-464	1109	30	distribution	distribution	NOUN
ftr-464	1109	31	.	.	PUNCT
ftr-464	1110	1	166	166	NUM
ftr-464	1110	2	.	.	PUNCT
ftr-464	1110	3	priv	priv	NOUN
ftr-464	1110	4	.	.	PUNCT
ftr-464	1111	1	ltr	ltr	PROPN
ftr-464	1111	2	.	.	PUNCT
ftr-464	1112	1	rul	rul	PROPN
ftr-464	1112	2	.	.	PUNCT
ftr-464	1113	1	95	95	NUM
ftr-464	1113	2	-	-	SYM
ftr-464	1113	3	41	41	NUM
ftr-464	1113	4	-	-	PUNCT
ftr-464	1113	5	043	043	NUM
ftr-464	1113	6	(	(	PUNCT
ftr-464	1113	7	oct	oct	PROPN
ftr-464	1113	8	.	.	PROPN
ftr-464	1113	9	13	13	NUM
ftr-464	1113	10	,	,	PUNCT
ftr-464	1113	11	1995	1995	NUM
ftr-464	1113	12	)	)	PUNCT
ftr-464	1113	13	(	(	PUNCT
ftr-464	1113	14	involving	involve	VERB
ftr-464	1113	15	application	application	NOUN
ftr-464	1113	16	of	of	ADP
ftr-464	1113	17	art	art	NOUN
ftr-464	1113	18	.	.	PUNCT
ftr-464	1114	1	20	20	NUM
ftr-464	1114	2	,	,	PUNCT
ftr-464	1114	3	i	i	PRON
ftr-464	1114	4	1	1	NUM
ftr-464	1114	5	,	,	PUNCT
ftr-464	1114	6	of	of	ADP
ftr-464	1114	7	the	the	DET
ftr-464	1114	8	u.s.-india	u.s.-india	PROPN
ftr-464	1114	9	income	income	PROPN
ftr-464	1114	10	tax	tax	PROPN
ftr-464	1114	11	convention	convention	PROPN
ftr-464	1114	12	to	to	ADP
ftr-464	1114	13	distributions	distribution	NOUN
ftr-464	1114	14	from	from	ADP
ftr-464	1114	15	qualified	qualified	ADJ
ftr-464	1114	16	u.s	u.s	PROPN
ftr-464	1114	17	.	.	PROPN
ftr-464	1114	18	retirement	retirement	NOUN
ftr-464	1114	19	plans	plan	NOUN
ftr-464	1114	20	to	to	ADP
ftr-464	1114	21	a	a	DET
ftr-464	1114	22	resident	resident	NOUN
ftr-464	1114	23	of	of	ADP
ftr-464	1114	24	india	india	PROPN
ftr-464	1114	25	)	)	PUNCT
ftr-464	1114	26	.	.	PUNCT
ftr-464	1115	1	the	the	DET
ftr-464	1115	2	irs	irs	PROPN
ftr-464	1115	3	found	find	VERB
ftr-464	1115	4	that	that	SCONJ
ftr-464	1115	5	the	the	DET
ftr-464	1115	6	requirements	requirement	NOUN
ftr-464	1115	7	quoted	quote	VERB
ftr-464	1115	8	in	in	ADP
ftr-464	1115	9	the	the	DET
ftr-464	1115	10	text	text	NOUN
ftr-464	1115	11	accompanying	accompany	VERB
ftr-464	1115	12	this	this	DET
ftr-464	1115	13	note	note	NOUN
ftr-464	1115	14	were	be	AUX
ftr-464	1115	15	satisfied	satisfied	ADJ
ftr-464	1115	16	because	because	SCONJ
ftr-464	1115	17	"	"	PUNCT
ftr-464	1115	18	taxpayer	taxpayer	NOUN
ftr-464	1115	19	was	be	AUX
ftr-464	1115	20	employed	employ	VERB
ftr-464	1115	21	by	by	ADP
ftr-464	1115	22	corp	corp	PROPN
ftr-464	1115	23	x	x	PROPN
ftr-464	1115	24	for	for	ADP
ftr-464	1115	25	over	over	ADP
ftr-464	1115	26	five	five	NUM
ftr-464	1115	27	years	year	NOUN
ftr-464	1115	28	and	and	CCONJ
ftr-464	1115	29	the	the	DET
ftr-464	1115	30	monthly	monthly	ADJ
ftr-464	1115	31	distributions	distribution	NOUN
ftr-464	1115	32	from	from	ADP
ftr-464	1115	33	[	[	X
ftr-464	1115	34	the	the	DET
ftr-464	1115	35	plan	plan	NOUN
ftr-464	1115	36	]	]	PUNCT
ftr-464	1115	37	will	will	AUX
ftr-464	1115	38	be	be	AUX
ftr-464	1115	39	paid	pay	VERB
ftr-464	1115	40	after	after	SCONJ
ftr-464	1115	41	taxpayer	taxpayer	NOUN
ftr-464	1115	42	separated	separate	VERB
ftr-464	1115	43	from	from	ADP
ftr-464	1115	44	service	service	NOUN
ftr-464	1115	45	with	with	ADP
ftr-464	1115	46	corp	corp	PROPN
ftr-464	1115	47	x	x	PROPN
ftr-464	1115	48	after	after	ADP
ftr-464	1115	49	attaining	attain	VERB
ftr-464	1115	50	age	age	NOUN
ftr-464	1115	51	55	55	NUM
ftr-464	1115	52	.	.	PUNCT
ftr-464	1115	53	"	"	PUNCT
ftr-464	1116	1	i	i	PRON
ftr-464	1116	2	d.	d.	PROPN
ftr-464	1117	1	[	[	X
ftr-464	1117	2	vol	vol	NOUN
ftr-464	1117	3	,	,	PUNCT
ftr-464	1117	4	3:6	3:6	NUM
ftr-464	1117	5	u.s	u.s	PROPN
ftr-464	1117	6	.	.	PROPN
ftr-464	1117	7	income	income	NOUN
ftr-464	1117	8	taxation	taxation	NOUN
ftr-464	1117	9	of	of	ADP
ftr-464	1117	10	cross	cross	ADJ
ftr-464	1117	11	-	-	ADJ
ftr-464	1117	12	border	border	ADJ
ftr-464	1117	13	pensions	pension	NOUN
ftr-464	1117	14	the	the	DET
ftr-464	1117	15	separation	separation	NOUN
ftr-464	1117	16	from	from	ADP
ftr-464	1117	17	service	service	NOUN
ftr-464	1117	18	requirement	requirement	NOUN
ftr-464	1117	19	would	would	AUX
ftr-464	1117	20	be	be	AUX
ftr-464	1117	21	violated	violate	VERB
ftr-464	1117	22	if	if	SCONJ
ftr-464	1117	23	the	the	DET
ftr-464	1117	24	employee	employee	NOUN
ftr-464	1117	25	begins	begin	VERB
ftr-464	1117	26	work	work	NOUN
ftr-464	1117	27	for	for	ADP
ftr-464	1117	28	a	a	DET
ftr-464	1117	29	related	relate	VERB
ftr-464	1117	30	employer	employer	NOUN
ftr-464	1117	31	within	within	ADP
ftr-464	1117	32	five	five	NUM
ftr-464	1117	33	years	year	NOUN
ftr-464	1117	34	.	.	PUNCT
ftr-464	1118	1	'67	'67	NUM
ftr-464	1118	2	one	one	NUM
ftr-464	1118	3	commentator	commentator	NOUN
ftr-464	1118	4	has	have	AUX
ftr-464	1118	5	questioned	question	VERB
ftr-464	1118	6	"	"	PUNCT
ftr-464	1118	7	what	what	DET
ftr-464	1118	8	basis	basis	NOUN
ftr-464	1118	9	(	(	PUNCT
ftr-464	1118	10	if	if	SCONJ
ftr-464	1118	11	any	any	PRON
ftr-464	1118	12	)	)	PUNCT
ftr-464	1118	13	these	these	DET
ftr-464	1118	14	tests	test	NOUN
ftr-464	1118	15	may	may	AUX
ftr-464	1118	16	have	have	VERB
ftr-464	1118	17	in	in	ADP
ftr-464	1118	18	the	the	DET
ftr-464	1118	19	code	code	NOUN
ftr-464	1118	20	,	,	PUNCT
ftr-464	1118	21	the	the	DET
ftr-464	1118	22	regulations	regulation	NOUN
ftr-464	1118	23	,	,	PUNCT
ftr-464	1118	24	or	or	CCONJ
ftr-464	1118	25	in	in	ADP
ftr-464	1118	26	non	non	ADJ
ftr-464	1118	27	-	-	ADJ
ftr-464	1118	28	tax	tax	ADJ
ftr-464	1118	29	statutory	statutory	ADJ
ftr-464	1118	30	law	law	NOUN
ftr-464	1118	31	or	or	CCONJ
ftr-464	1118	32	regula,,16s	regula,,16s	NUM
ftr-464	1118	33	h	h	NOUN
ftr-464	1118	34	r	r	NOUN
ftr-464	1118	35	a	a	DET
ftr-464	1118	36	tssfrations	tssfration	NOUN
ftr-464	1118	37	.	.	PUNCT
ftr-464	1119	1	the	the	DET
ftr-464	1119	2	irs	irs	PROPN
ftr-464	1119	3	has	have	AUX
ftr-464	1119	4	stated	state	VERB
ftr-464	1119	5	that	that	SCONJ
ftr-464	1119	6	these	these	DET
ftr-464	1119	7	tests	test	NOUN
ftr-464	1119	8	for	for	ADP
ftr-464	1119	9	classification	classification	NOUN
ftr-464	1119	10	as	as	ADP
ftr-464	1119	11	a	a	DET
ftr-464	1119	12	pension169	pension169	NOUN
ftr-464	1119	13	"	"	PUNCT
ftr-464	1119	14	ensure	ensure	VERB
ftr-464	1119	15	that	that	SCONJ
ftr-464	1119	16	the	the	DET
ftr-464	1119	17	distributions	distribution	NOUN
ftr-464	1119	18	will	will	AUX
ftr-464	1119	19	occur	occur	VERB
ftr-464	1119	20	upon	upon	SCONJ
ftr-464	1119	21	retirement	retirement	NOUN
ftr-464	1119	22	after	after	ADP
ftr-464	1119	23	longcontinued	longcontinue	VERB
ftr-464	1119	24	and	and	CCONJ
ftr-464	1119	25	faithful	faithful	ADJ
ftr-464	1119	26	service	service	NOUN
ftr-464	1119	27	.	.	PUNCT
ftr-464	1120	1	"'170	"'170	PUNCT
ftr-464	1120	2	in	in	ADP
ftr-464	1120	3	the	the	DET
ftr-464	1120	4	recent	recent	ADJ
ftr-464	1120	5	clayton	clayton	PROPN
ftr-464	1120	6	decision	decision	NOUN
ftr-464	1120	7	,	,	PUNCT
ftr-464	1120	8	7	7	NUM
ftr-464	1120	9	'	'	PUNCT
ftr-464	1120	10	the	the	DET
ftr-464	1120	11	u.s	u.s	PROPN
ftr-464	1120	12	.	.	PROPN
ftr-464	1120	13	court	court	PROPN
ftr-464	1120	14	of	of	ADP
ftr-464	1120	15	federal	federal	ADJ
ftr-464	1120	16	claims	claim	NOUN
ftr-464	1120	17	treated	treat	VERB
ftr-464	1120	18	the	the	DET
ftr-464	1120	19	"	"	PUNCT
ftr-464	1120	20	pension	pension	NOUN
ftr-464	1120	21	"	"	PUNCT
ftr-464	1120	22	article	article	NOUN
ftr-464	1120	23	of	of	ADP
ftr-464	1120	24	the	the	DET
ftr-464	1120	25	u.s.-canada	u.s.-canada	NOUN
ftr-464	1120	26	treaty	treaty	PROPN
ftr-464	1120	27	as	as	ADP
ftr-464	1120	28	inapplicable	inapplicable	ADJ
ftr-464	1120	29	to	to	ADP
ftr-464	1120	30	the	the	DET
ftr-464	1120	31	u.s.-sourced	u.s.-sourced	ADJ
ftr-464	1120	32	"	"	PUNCT
ftr-464	1120	33	accretion	accretion	NOUN
ftr-464	1120	34	"	"	PUNCT
ftr-464	1120	35	portion	portion	NOUN
ftr-464	1120	36	of	of	ADP
ftr-464	1120	37	a	a	DET
ftr-464	1120	38	1986	1986	NUM
ftr-464	1120	39	distribution	distribution	NOUN
ftr-464	1120	40	on	on	ADP
ftr-464	1120	41	termination	termination	NOUN
ftr-464	1120	42	of	of	ADP
ftr-464	1120	43	chrysler	chrysler	NOUN
ftr-464	1120	44	's	's	PART
ftr-464	1120	45	employee	employee	NOUN
ftr-464	1120	46	stock	stock	NOUN
ftr-464	1120	47	ownership	ownership	NOUN
ftr-464	1120	48	plan	plan	NOUN
ftr-464	1120	49	paid	pay	VERB
ftr-464	1120	50	167	167	NUM
ftr-464	1120	51	.	.	PUNCT
ftr-464	1121	1	see	see	VERB
ftr-464	1121	2	priv	priv	PROPN
ftr-464	1121	3	.	.	PUNCT
ftr-464	1122	1	ltr	ltr	PROPN
ftr-464	1122	2	.	.	PUNCT
ftr-464	1123	1	rul	rul	AUX
ftr-464	1123	2	.	.	PUNCT
ftr-464	1123	3	89	89	NUM
ftr-464	1123	4	-	-	PUNCT
ftr-464	1123	5	04	04	NUM
ftr-464	1123	6	-	-	PUNCT
ftr-464	1123	7	035	035	NUM
ftr-464	1123	8	(	(	PUNCT
ftr-464	1123	9	oct	oct	PROPN
ftr-464	1123	10	.	.	PROPN
ftr-464	1123	11	31	31	NUM
ftr-464	1123	12	,	,	PUNCT
ftr-464	1123	13	1988	1988	NUM
ftr-464	1123	14	)	)	PUNCT
ftr-464	1124	1	(	(	PUNCT
ftr-464	1124	2	ruling	rule	VERB
ftr-464	1124	3	applying	apply	VERB
ftr-464	1124	4	u.s.-germany	u.s.-germany	ADJ
ftr-464	1124	5	income	income	PROPN
ftr-464	1124	6	tax	tax	NOUN
ftr-464	1124	7	treaty	treaty	PROPN
ftr-464	1124	8	)	)	PUNCT
ftr-464	1124	9	.	.	PUNCT
ftr-464	1125	1	this	this	PRON
ftr-464	1125	2	will	will	AUX
ftr-464	1125	3	result	result	VERB
ftr-464	1125	4	in	in	ADP
ftr-464	1125	5	disqualification	disqualification	NOUN
ftr-464	1125	6	from	from	ADP
ftr-464	1125	7	the	the	DET
ftr-464	1125	8	point	point	NOUN
ftr-464	1125	9	of	of	ADP
ftr-464	1125	10	rehiring	rehiring	NOUN
ftr-464	1125	11	and	and	CCONJ
ftr-464	1125	12	in	in	ADP
ftr-464	1125	13	retroactive	retroactive	ADJ
ftr-464	1125	14	disqualification	disqualification	NOUN
ftr-464	1125	15	if	if	SCONJ
ftr-464	1125	16	the	the	DET
ftr-464	1125	17	rehiring	rehiring	NOUN
ftr-464	1125	18	was	be	AUX
ftr-464	1125	19	intended	intend	VERB
ftr-464	1125	20	by	by	ADP
ftr-464	1125	21	the	the	DET
ftr-464	1125	22	employer	employer	NOUN
ftr-464	1125	23	at	at	ADP
ftr-464	1125	24	the	the	DET
ftr-464	1125	25	point	point	NOUN
ftr-464	1125	26	of	of	ADP
ftr-464	1125	27	cessation	cessation	NOUN
ftr-464	1125	28	.	.	PUNCT
ftr-464	1126	1	i	i	PRON
ftr-464	1126	2	d.	d.	PROPN
ftr-464	1126	3	168	168	NUM
ftr-464	1126	4	.	.	PUNCT
ftr-464	1127	1	bissell	bissell	PROPN
ftr-464	1127	2	,	,	PUNCT
ftr-464	1127	3	supra	supra	PROPN
ftr-464	1127	4	note	note	NOUN
ftr-464	1127	5	98	98	NUM
ftr-464	1127	6	,	,	PUNCT
ftr-464	1127	7	at	at	ADP
ftr-464	1127	8	78	78	NUM
ftr-464	1127	9	.	.	PUNCT
ftr-464	1128	1	in	in	ADP
ftr-464	1128	2	a	a	DET
ftr-464	1128	3	recent	recent	ADJ
ftr-464	1128	4	private	private	ADJ
ftr-464	1128	5	ruling	ruling	NOUN
ftr-464	1128	6	,	,	PUNCT
ftr-464	1128	7	the	the	DET
ftr-464	1128	8	irs	irs	PROPN
ftr-464	1128	9	noted	note	VERB
ftr-464	1128	10	that	that	PRON
ftr-464	1128	11	requirement	requirement	NOUN
ftr-464	1128	12	(	(	PUNCT
ftr-464	1128	13	2	2	NUM
ftr-464	1128	14	)	)	PUNCT
ftr-464	1128	15	described	describe	VERB
ftr-464	1128	16	in	in	ADP
ftr-464	1128	17	the	the	DET
ftr-464	1128	18	text	text	NOUN
ftr-464	1128	19	accompanying	accompany	VERB
ftr-464	1128	20	note	note	NOUN
ftr-464	1128	21	166	166	NUM
ftr-464	1128	22	is	be	AUX
ftr-464	1128	23	similar	similar	ADJ
ftr-464	1128	24	to	to	ADP
ftr-464	1128	25	the	the	DET
ftr-464	1128	26	requirements	requirement	NOUN
ftr-464	1128	27	of	of	ADP
ftr-464	1128	28	§	§	PROPN
ftr-464	1128	29	72(t)(2)(a	72(t)(2)(a	NOUN
ftr-464	1128	30	)	)	PUNCT
ftr-464	1128	31	of	of	ADP
ftr-464	1128	32	the	the	DET
ftr-464	1128	33	code	code	NOUN
ftr-464	1128	34	.	.	PUNCT
ftr-464	1129	1	priv	priv	PROPN
ftr-464	1129	2	.	.	PUNCT
ftr-464	1130	1	ltr	ltr	PROPN
ftr-464	1130	2	.	.	PUNCT
ftr-464	1130	3	rul	rul	PROPN
ftr-464	1130	4	.	.	PUNCT
ftr-464	1131	1	96	96	NUM
ftr-464	1131	2	-	-	SYM
ftr-464	1131	3	26	26	NUM
ftr-464	1131	4	-	-	PUNCT
ftr-464	1131	5	055	055	NUM
ftr-464	1131	6	(	(	PUNCT
ftr-464	1131	7	apr	apr	PROPN
ftr-464	1131	8	.	.	PROPN
ftr-464	1131	9	11	11	NUM
ftr-464	1131	10	,	,	PUNCT
ftr-464	1131	11	1996	1996	NUM
ftr-464	1131	12	)	)	PUNCT
ftr-464	1131	13	,	,	PUNCT
ftr-464	1131	14	at	at	ADP
ftr-464	1131	15	9	9	NUM
ftr-464	1131	16	-	-	SYM
ftr-464	1131	17	10	10	NUM
ftr-464	1131	18	.	.	PUNCT
ftr-464	1131	19	169	169	NUM
ftr-464	1131	20	.	.	PUNCT
ftr-464	1132	1	the	the	DET
ftr-464	1132	2	irs	irs	PROPN
ftr-464	1132	3	has	have	AUX
ftr-464	1132	4	addressed	address	VERB
ftr-464	1132	5	the	the	DET
ftr-464	1132	6	treaty	treaty	NOUN
ftr-464	1132	7	definition	definition	NOUN
ftr-464	1132	8	of	of	ADP
ftr-464	1132	9	a	a	DET
ftr-464	1132	10	"	"	PUNCT
ftr-464	1132	11	pension	pension	NOUN
ftr-464	1132	12	"	"	PUNCT
ftr-464	1132	13	most	most	ADV
ftr-464	1132	14	recently	recently	ADV
ftr-464	1132	15	in	in	ADP
ftr-464	1132	16	priv	priv	NOUN
ftr-464	1132	17	.	.	PUNCT
ftr-464	1133	1	ltr	ltr	PROPN
ftr-464	1133	2	.	.	PUNCT
ftr-464	1133	3	rul	rul	PROPN
ftr-464	1133	4	.	.	PUNCT
ftr-464	1134	1	96	96	NUM
ftr-464	1134	2	-	-	SYM
ftr-464	1134	3	26	26	NUM
ftr-464	1134	4	-	-	PUNCT
ftr-464	1134	5	055	055	NUM
ftr-464	1134	6	(	(	PUNCT
ftr-464	1134	7	apr	apr	PROPN
ftr-464	1134	8	.	.	PROPN
ftr-464	1134	9	11	11	NUM
ftr-464	1134	10	,	,	PUNCT
ftr-464	1134	11	1996	1996	NUM
ftr-464	1134	12	)	)	PUNCT
ftr-464	1134	13	,	,	PUNCT
ftr-464	1134	14	which	which	PRON
ftr-464	1134	15	interprets	interpret	VERB
ftr-464	1134	16	the	the	DET
ftr-464	1134	17	u.s.-netherlands	u.s.-netherland	NOUN
ftr-464	1134	18	income	income	PROPN
ftr-464	1134	19	tax	tax	PROPN
ftr-464	1134	20	treaty	treaty	NOUN
ftr-464	1134	21	signed	sign	VERB
ftr-464	1134	22	in	in	ADP
ftr-464	1134	23	1992	1992	NUM
ftr-464	1134	24	.	.	PUNCT
ftr-464	1135	1	a	a	DET
ftr-464	1135	2	provision	provision	NOUN
ftr-464	1135	3	of	of	ADP
ftr-464	1135	4	that	that	DET
ftr-464	1135	5	treaty	treaty	NOUN
ftr-464	1135	6	permits	permit	VERB
ftr-464	1135	7	the	the	DET
ftr-464	1135	8	u.s	u.s	PROPN
ftr-464	1135	9	.	.	PROPN
ftr-464	1135	10	to	to	PART
ftr-464	1135	11	tax	tax	VERB
ftr-464	1135	12	a	a	DET
ftr-464	1135	13	lump	lump	NOUN
ftr-464	1135	14	sum	sum	NOUN
ftr-464	1135	15	pension	pension	NOUN
ftr-464	1135	16	distribution	distribution	NOUN
ftr-464	1135	17	in	in	ADP
ftr-464	1135	18	respect	respect	NOUN
ftr-464	1135	19	of	of	ADP
ftr-464	1135	20	u.s	u.s	PROPN
ftr-464	1135	21	.	.	PROPN
ftr-464	1135	22	employment	employment	NOUN
ftr-464	1135	23	made	make	VERB
ftr-464	1135	24	to	to	ADP
ftr-464	1135	25	a	a	DET
ftr-464	1135	26	netherlands	netherlands	PROPN
ftr-464	1135	27	resident	resident	NOUN
ftr-464	1135	28	who	who	PRON
ftr-464	1135	29	had	have	AUX
ftr-464	1135	30	been	be	AUX
ftr-464	1135	31	a	a	DET
ftr-464	1135	32	u.s	u.s	PROPN
ftr-464	1135	33	.	.	PROPN
ftr-464	1135	34	resident	resident	NOUN
ftr-464	1135	35	within	within	ADP
ftr-464	1135	36	the	the	DET
ftr-464	1135	37	previous	previous	ADJ
ftr-464	1135	38	five	five	NUM
ftr-464	1135	39	years	year	NOUN
ftr-464	1135	40	.	.	PUNCT
ftr-464	1136	1	i	i	PRON
ftr-464	1136	2	d.	d.	PROPN
ftr-464	1136	3	at	at	ADP
ftr-464	1136	4	6	6	NUM
ftr-464	1136	5	.	.	PUNCT
ftr-464	1137	1	the	the	DET
ftr-464	1137	2	irs	irs	PROPN
ftr-464	1137	3	determined	determine	VERB
ftr-464	1137	4	that	that	SCONJ
ftr-464	1137	5	this	this	DET
ftr-464	1137	6	provision	provision	NOUN
ftr-464	1137	7	applied	apply	VERB
ftr-464	1137	8	to	to	ADP
ftr-464	1137	9	a	a	DET
ftr-464	1137	10	lump	lump	NOUN
ftr-464	1137	11	sum	sum	NOUN
ftr-464	1137	12	payment	payment	NOUN
ftr-464	1137	13	made	make	VERB
ftr-464	1137	14	out	out	ADP
ftr-464	1137	15	of	of	ADP
ftr-464	1137	16	a	a	DET
ftr-464	1137	17	"	"	PUNCT
ftr-464	1137	18	pure	pure	ADJ
ftr-464	1137	19	rollover	rollover	NOUN
ftr-464	1137	20	"	"	PUNCT
ftr-464	1137	21	ira	ira	PROPN
ftr-464	1137	22	.	.	PROPN
ftr-464	1137	23	which	which	PRON
ftr-464	1137	24	was	be	AUX
ftr-464	1137	25	created	create	VERB
ftr-464	1137	26	from	from	ADP
ftr-464	1137	27	funds	fund	NOUN
ftr-464	1137	28	distributed	distribute	VERB
ftr-464	1137	29	upon	upon	SCONJ
ftr-464	1137	30	the	the	DET
ftr-464	1137	31	termination	termination	NOUN
ftr-464	1137	32	of	of	ADP
ftr-464	1137	33	a	a	DET
ftr-464	1137	34	qualified	qualified	ADJ
ftr-464	1137	35	section	section	NOUN
ftr-464	1137	36	401(a	401(a	PROPN
ftr-464	1137	37	)	)	PUNCT
ftr-464	1137	38	retirement	retirement	NOUN
ftr-464	1137	39	plan	plan	NOUN
ftr-464	1137	40	and	and	CCONJ
ftr-464	1137	41	transferred	transfer	VERB
ftr-464	1137	42	to	to	ADP
ftr-464	1137	43	a	a	DET
ftr-464	1137	44	spouse	spouse	NOUN
ftr-464	1137	45	pursuant	pursuant	NOUN
ftr-464	1137	46	to	to	ADP
ftr-464	1137	47	a	a	DET
ftr-464	1137	48	qualified	qualified	ADJ
ftr-464	1137	49	domestic	domestic	ADJ
ftr-464	1137	50	relations	relation	NOUN
ftr-464	1137	51	order	order	NOUN
ftr-464	1137	52	.	.	PUNCT
ftr-464	1138	1	i	i	PRON
ftr-464	1138	2	d.	d.	PROPN
ftr-464	1138	3	at	at	ADP
ftr-464	1138	4	7	7	NUM
ftr-464	1138	5	-	-	SYM
ftr-464	1138	6	9	9	NUM
ftr-464	1138	7	.	.	PUNCT
ftr-464	1139	1	in	in	ADP
ftr-464	1139	2	addition	addition	NOUN
ftr-464	1139	3	,	,	PUNCT
ftr-464	1139	4	the	the	DET
ftr-464	1139	5	irs	irs	PROPN
ftr-464	1139	6	held	hold	VERB
ftr-464	1139	7	that	that	SCONJ
ftr-464	1139	8	the	the	DET
ftr-464	1139	9	payment	payment	NOUN
ftr-464	1139	10	did	do	AUX
ftr-464	1139	11	not	not	PART
ftr-464	1139	12	qualify	qualify	VERB
ftr-464	1139	13	for	for	ADP
ftr-464	1139	14	exemption	exemption	NOUN
ftr-464	1139	15	as	as	ADP
ftr-464	1139	16	"	"	PUNCT
ftr-464	1139	17	other	other	ADJ
ftr-464	1139	18	income	income	NOUN
ftr-464	1139	19	"	"	PUNCT
ftr-464	1139	20	under	under	ADP
ftr-464	1139	21	the	the	DET
ftr-464	1139	22	treaty	treaty	NOUN
ftr-464	1139	23	.	.	PUNCT
ftr-464	1140	1	i	i	PRON
ftr-464	1140	2	d.	d.	PROPN
ftr-464	1140	3	at	at	ADP
ftr-464	1140	4	10	10	NUM
ftr-464	1140	5	-	-	SYM
ftr-464	1140	6	11	11	NUM
ftr-464	1140	7	.	.	PUNCT
ftr-464	1141	1	the	the	DET
ftr-464	1141	2	irs	irs	PROPN
ftr-464	1141	3	reasoned	reason	VERB
ftr-464	1141	4	that	that	SCONJ
ftr-464	1141	5	"	"	PUNCT
ftr-464	1141	6	[	[	X
ftr-464	1141	7	wihile	wihile	ADP
ftr-464	1141	8	a	a	DET
ftr-464	1141	9	pension	pension	NOUN
ftr-464	1141	10	is	be	AUX
ftr-464	1141	11	not	not	PART
ftr-464	1141	12	specifically	specifically	ADV
ftr-464	1141	13	defined	define	VERB
ftr-464	1141	14	under	under	ADP
ftr-464	1141	15	the	the	DET
ftr-464	1141	16	code	code	NOUN
ftr-464	1141	17	,	,	PUNCT
ftr-464	1141	18	it	it	PRON
ftr-464	1141	19	is	be	AUX
ftr-464	1141	20	considered	consider	VERB
ftr-464	1141	21	to	to	PART
ftr-464	1141	22	be	be	AUX
ftr-464	1141	23	a	a	DET
ftr-464	1141	24	payment	payment	NOUN
ftr-464	1141	25	in	in	ADP
ftr-464	1141	26	consideration	consideration	NOUN
ftr-464	1141	27	of	of	ADP
ftr-464	1141	28	services	service	NOUN
ftr-464	1141	29	rendered	render	VERB
ftr-464	1141	30	and	and	CCONJ
ftr-464	1141	31	conditioned	condition	VERB
ftr-464	1141	32	on	on	ADP
ftr-464	1141	33	retirement	retirement	NOUN
ftr-464	1141	34	.	.	PUNCT
ftr-464	1141	35	"	"	PUNCT
ftr-464	1142	1	i	i	PRON
ftr-464	1142	2	d.	d.	PROPN
ftr-464	1142	3	at	at	ADP
ftr-464	1142	4	7	7	NUM
ftr-464	1142	5	.	.	PUNCT
ftr-464	1143	1	the	the	DET
ftr-464	1143	2	irs	irs	PROPN
ftr-464	1143	3	further	far	ADV
ftr-464	1143	4	explained	explain	VERB
ftr-464	1143	5	that	that	SCONJ
ftr-464	1143	6	"	"	PUNCT
ftr-464	1143	7	[	[	X
ftr-464	1143	8	a	a	X
ftr-464	1143	9	]	]	X
ftr-464	1143	10	payment	payment	NOUN
ftr-464	1143	11	from	from	ADP
ftr-464	1143	12	a	a	DET
ftr-464	1143	13	qualified	qualified	ADJ
ftr-464	1143	14	retirement	retirement	NOUN
ftr-464	1143	15	plan	plan	NOUN
ftr-464	1143	16	under	under	ADP
ftr-464	1143	17	section	section	NOUN
ftr-464	1143	18	401(a	401(a	PROPN
ftr-464	1143	19	)	)	PUNCT
ftr-464	1143	20	of	of	ADP
ftr-464	1143	21	the	the	DET
ftr-464	1143	22	code	code	NOUN
ftr-464	1143	23	is	be	AUX
ftr-464	1143	24	a	a	DET
ftr-464	1143	25	payment	payment	NOUN
ftr-464	1143	26	in	in	ADP
ftr-464	1143	27	consideration	consideration	NOUN
ftr-464	1143	28	of	of	ADP
ftr-464	1143	29	services	service	NOUN
ftr-464	1143	30	and	and	CCONJ
ftr-464	1143	31	is	be	AUX
ftr-464	1143	32	conditioned	condition	VERB
ftr-464	1143	33	upon	upon	SCONJ
ftr-464	1143	34	retirement	retirement	NOUN
ftr-464	1143	35	and	and	CCONJ
ftr-464	1143	36	is	be	AUX
ftr-464	1143	37	commonly	commonly	ADV
ftr-464	1143	38	referred	refer	VERB
ftr-464	1143	39	to	to	ADP
ftr-464	1143	40	as	as	ADP
ftr-464	1143	41	a	a	DET
ftr-464	1143	42	pension	pension	NOUN
ftr-464	1143	43	for	for	ADP
ftr-464	1143	44	u.s	u.s	PROPN
ftr-464	1143	45	.	.	PROPN
ftr-464	1143	46	tax	tax	NOUN
ftr-464	1143	47	purposes	purpose	NOUN
ftr-464	1143	48	.	.	PUNCT
ftr-464	1143	49	"	"	PUNCT
ftr-464	1144	1	i	i	PRON
ftr-464	1144	2	d.	d.	PROPN
ftr-464	1144	3	170	170	NUM
ftr-464	1144	4	.	.	PUNCT
ftr-464	1145	1	priv	priv	PROPN
ftr-464	1145	2	.	.	PUNCT
ftr-464	1146	1	ltr	ltr	PROPN
ftr-464	1146	2	.	.	PUNCT
ftr-464	1147	1	rul	rul	AUX
ftr-464	1147	2	.	.	PUNCT
ftr-464	1147	3	89	89	NUM
ftr-464	1147	4	-	-	PUNCT
ftr-464	1147	5	04	04	NUM
ftr-464	1147	6	-	-	PUNCT
ftr-464	1147	7	035	035	NUM
ftr-464	1147	8	(	(	PUNCT
ftr-464	1147	9	oct	oct	PROPN
ftr-464	1147	10	.	.	PROPN
ftr-464	1147	11	31	31	NUM
ftr-464	1147	12	,	,	PUNCT
ftr-464	1147	13	1988	1988	NUM
ftr-464	1147	14	)	)	PUNCT
ftr-464	1148	1	(	(	PUNCT
ftr-464	1148	2	ruling	rule	VERB
ftr-464	1148	3	applying	apply	VERB
ftr-464	1148	4	u.s.-germany	u.s.-germany	ADJ
ftr-464	1148	5	income	income	PROPN
ftr-464	1148	6	tax	tax	NOUN
ftr-464	1148	7	treaty	treaty	PROPN
ftr-464	1148	8	)	)	PUNCT
ftr-464	1148	9	.	.	PUNCT
ftr-464	1149	1	as	as	ADP
ftr-464	1149	2	support	support	NOUN
ftr-464	1149	3	for	for	ADP
ftr-464	1149	4	its	its	PRON
ftr-464	1149	5	ruling	ruling	NOUN
ftr-464	1149	6	,	,	PUNCT
ftr-464	1149	7	the	the	DET
ftr-464	1149	8	irs	irs	PROPN
ftr-464	1149	9	states	state	VERB
ftr-464	1149	10	:	:	PUNCT
ftr-464	1149	11	"	"	PUNCT
ftr-464	1149	12	see	see	VERB
ftr-464	1149	13	rev	rev	PROPN
ftr-464	1149	14	.	.	PUNCT
ftr-464	1149	15	rul	rul	NOUN
ftr-464	1149	16	.	.	PUNCT
ftr-464	1150	1	71	71	NUM
ftr-464	1150	2	-	-	SYM
ftr-464	1150	3	478	478	NUM
ftr-464	1150	4	.	.	NOUN
ftr-464	1150	5	1971	1971	NUM
ftr-464	1150	6	-	-	SYM
ftr-464	1150	7	2	2	NUM
ftr-464	1150	8	c.b	c.b	PROPN
ftr-464	1150	9	.	.	PROPN
ftr-464	1150	10	490	490	NUM
ftr-464	1150	11	;	;	PUNCT
ftr-464	1150	12	staff	staff	NOUN
ftr-464	1150	13	of	of	ADP
ftr-464	1150	14	joint	joint	ADJ
ftr-464	1150	15	comm	comm	NOUN
ftr-464	1150	16	.	.	PUNCT
ftr-464	1151	1	on	on	ADP
ftr-464	1151	2	tax'n	tax'n	PRON
ftr-464	1151	3	,	,	PUNCT
ftr-464	1151	4	99th	99th	ADJ
ftr-464	1151	5	cong	cong	NOUN
ftr-464	1151	6	.	.	PUNCT
ftr-464	1151	7	,	,	PUNCT
ftr-464	1151	8	general	general	ADJ
ftr-464	1151	9	explanation	explanation	NOUN
ftr-464	1151	10	of	of	ADP
ftr-464	1151	11	the	the	DET
ftr-464	1151	12	tax	tax	NOUN
ftr-464	1151	13	reform	reform	NOUN
ftr-464	1151	14	act	act	NOUN
ftr-464	1151	15	of	of	ADP
ftr-464	1151	16	1986	1986	NUM
ftr-464	1151	17	,	,	PUNCT
ftr-464	1151	18	713	713	NUM
ftr-464	1151	19	(	(	PUNCT
ftr-464	1151	20	joint	joint	ADJ
ftr-464	1151	21	comm	comm	NOUN
ftr-464	1151	22	.	.	PUNCT
ftr-464	1152	1	print	print	NOUN
ftr-464	1152	2	1987	1987	NUM
ftr-464	1152	3	)	)	PUNCT
ftr-464	1153	1	(	(	PUNCT
ftr-464	1153	2	explaining	explain	VERB
ftr-464	1153	3	congress	congress	PROPN
ftr-464	1153	4	'	'	PART
ftr-464	1153	5	intent	intent	NOUN
ftr-464	1153	6	not	not	PART
ftr-464	1153	7	to	to	PART
ftr-464	1153	8	penalize	penalize	VERB
ftr-464	1153	9	under	under	ADP
ftr-464	1153	10	section	section	NOUN
ftr-464	1153	11	72(t	72(t	NUM
ftr-464	1153	12	)	)	PUNCT
ftr-464	1153	13	distributions	distribution	VERB
ftr-464	1153	14	the	the	DET
ftr-464	1153	15	timing	timing	NOUN
ftr-464	1153	16	or	or	CCONJ
ftr-464	1153	17	character	character	NOUN
ftr-464	1153	18	of	of	ADP
ftr-464	1153	19	which	which	PRON
ftr-464	1153	20	reflect	reflect	VERB
ftr-464	1153	21	a	a	DET
ftr-464	1153	22	genuine	genuine	ADJ
ftr-464	1153	23	intent	intent	NOUN
ftr-464	1153	24	to	to	PART
ftr-464	1153	25	retire	retire	VERB
ftr-464	1153	26	)	)	PUNCT
ftr-464	1153	27	;	;	PUNCT
ftr-464	1153	28	cf	cf	X
ftr-464	1153	29	.	.	PUNCT
ftr-464	1153	30	schellfeffer	schellfeffer	VERB
ftr-464	1153	31	v.	v.	ADP
ftr-464	1153	32	u.s	u.s	PROPN
ftr-464	1153	33	.	.	PROPN
ftr-464	1153	34	,	,	PUNCT
ftr-464	1153	35	343	343	NUM
ftr-464	1153	36	f.2d	f.2d	NOUN
ftr-464	1153	37	936	936	NUM
ftr-464	1153	38	,	,	PUNCT
ftr-464	1153	39	941	941	NUM
ftr-464	1153	40	(	(	PUNCT
ftr-464	1153	41	ct	ct	PROPN
ftr-464	1153	42	.	.	PUNCT
ftr-464	1153	43	cl	cl	NOUN
ftr-464	1153	44	.	.	PUNCT
ftr-464	1154	1	1965	1965	NUM
ftr-464	1154	2	)	)	PUNCT
ftr-464	1155	1	(	(	PUNCT
ftr-464	1155	2	employee	employee	NOUN
ftr-464	1155	3	not	not	PART
ftr-464	1155	4	'	'	PUNCT
ftr-464	1155	5	retired	retire	VERB
ftr-464	1155	6	'	'	PUNCT
ftr-464	1155	7	within	within	ADP
ftr-464	1155	8	the	the	DET
ftr-464	1155	9	intendment	intendment	NOUN
ftr-464	1155	10	of	of	ADP
ftr-464	1155	11	a	a	DET
ftr-464	1155	12	law	law	NOUN
ftr-464	1155	13	increasing	increase	VERB
ftr-464	1155	14	federal	federal	ADJ
ftr-464	1155	15	pensions	pension	NOUN
ftr-464	1155	16	,	,	PUNCT
ftr-464	1155	17	if	if	SCONJ
ftr-464	1155	18	he	he	PRON
ftr-464	1155	19	or	or	CCONJ
ftr-464	1155	20	she	she	PRON
ftr-464	1155	21	resigns	resign	VERB
ftr-464	1155	22	early	early	ADV
ftr-464	1155	23	in	in	ADP
ftr-464	1155	24	his	his	PRON
ftr-464	1155	25	or	or	CCONJ
ftr-464	1155	26	her	her	PRON
ftr-464	1155	27	career	career	NOUN
ftr-464	1155	28	)	)	PUNCT
ftr-464	1155	29	.	.	PUNCT
ftr-464	1155	30	"	"	PUNCT
ftr-464	1156	1	see	see	VERB
ftr-464	1156	2	also	also	ADV
ftr-464	1156	3	priv	priv	VERB
ftr-464	1156	4	.	.	PUNCT
ftr-464	1157	1	ltr	ltr	PROPN
ftr-464	1157	2	.	.	PUNCT
ftr-464	1158	1	rul	rul	PROPN
ftr-464	1158	2	.	.	PUNCT
ftr-464	1158	3	89	89	NUM
ftr-464	1158	4	-	-	SYM
ftr-464	1158	5	34	34	NUM
ftr-464	1158	6	-	-	PUNCT
ftr-464	1158	7	025	025	NUM
ftr-464	1158	8	(	(	PUNCT
ftr-464	1158	9	may	may	PROPN
ftr-464	1158	10	25	25	NUM
ftr-464	1158	11	,	,	PUNCT
ftr-464	1158	12	1989	1989	NUM
ftr-464	1158	13	)	)	PUNCT
ftr-464	1158	14	(	(	PUNCT
ftr-464	1158	15	applying	apply	VERB
ftr-464	1158	16	exemption	exemption	NOUN
ftr-464	1158	17	under	under	ADP
ftr-464	1158	18	article	article	NOUN
ftr-464	1158	19	18	18	NUM
ftr-464	1158	20	of	of	ADP
ftr-464	1158	21	u.s.-u.k	u.s.-u.k	ADJ
ftr-464	1158	22	.	.	PROPN
ftr-464	1159	1	income	income	NOUN
ftr-464	1159	2	tax	tax	NOUN
ftr-464	1159	3	treaty	treaty	NOUN
ftr-464	1159	4	to	to	PART
ftr-464	1159	5	lump	lump	VERB
ftr-464	1159	6	sum	sum	NOUN
ftr-464	1159	7	distribution	distribution	NOUN
ftr-464	1159	8	;	;	PUNCT
ftr-464	1159	9	and	and	CCONJ
ftr-464	1159	10	providing	provide	VERB
ftr-464	1159	11	identical	identical	ADJ
ftr-464	1159	12	explanation	explanation	NOUN
ftr-464	1159	13	)	)	PUNCT
ftr-464	1159	14	.	.	PUNCT
ftr-464	1160	1	in	in	ADP
ftr-464	1160	2	revenue	revenue	NOUN
ftr-464	1160	3	ruling	rule	VERB
ftr-464	1160	4	71	71	NUM
ftr-464	1160	5	-	-	SYM
ftr-464	1160	6	478	478	NUM
ftr-464	1160	7	,	,	PUNCT
ftr-464	1160	8	interpreting	interpret	VERB
ftr-464	1160	9	the	the	DET
ftr-464	1160	10	term	term	NOUN
ftr-464	1160	11	"	"	PUNCT
ftr-464	1160	12	pension	pension	NOUN
ftr-464	1160	13	"	"	PUNCT
ftr-464	1160	14	under	under	ADP
ftr-464	1160	15	article	article	NOUN
ftr-464	1160	16	12	12	NUM
ftr-464	1160	17	of	of	ADP
ftr-464	1160	18	the	the	DET
ftr-464	1160	19	predecessor	predecessor	NOUN
ftr-464	1160	20	u.s.-u.k	u.s.-u.k	NOUN
ftr-464	1160	21	.	.	PROPN
ftr-464	1160	22	income	income	NOUN
ftr-464	1160	23	tax	tax	NOUN
ftr-464	1160	24	treaty	treaty	NOUN
ftr-464	1160	25	,	,	PUNCT
ftr-464	1160	26	the	the	DET
ftr-464	1160	27	irs	irs	PROPN
ftr-464	1160	28	explained	explain	VERB
ftr-464	1160	29	that	that	SCONJ
ftr-464	1160	30	payment	payment	NOUN
ftr-464	1160	31	of	of	ADP
ftr-464	1160	32	a	a	DET
ftr-464	1160	33	pension	pension	NOUN
ftr-464	1160	34	is	be	AUX
ftr-464	1160	35	"	"	PUNCT
ftr-464	1160	36	deferred	defer	VERB
ftr-464	1160	37	until	until	ADP
ftr-464	1160	38	after	after	ADP
ftr-464	1160	39	retirement	retirement	NOUN
ftr-464	1160	40	in	in	ADP
ftr-464	1160	41	order	order	NOUN
ftr-464	1160	42	to	to	PART
ftr-464	1160	43	induce	induce	VERB
ftr-464	1160	44	'	'	PUNCT
ftr-464	1160	45	long	long	ADV
ftr-464	1160	46	-	-	PUNCT
ftr-464	1160	47	continued	continue	VERB
ftr-464	1160	48	and	and	CCONJ
ftr-464	1160	49	faithful	faithful	ADJ
ftr-464	1160	50	service	service	NOUN
ftr-464	1160	51	.	.	PUNCT
ftr-464	1160	52	'	'	PUNCT
ftr-464	1160	53	"	"	PUNCT
ftr-464	1161	1	171	171	NUM
ftr-464	1161	2	.	.	PUNCT
ftr-464	1162	1	clayton	clayton	PROPN
ftr-464	1162	2	v.	v.	PROPN
ftr-464	1162	3	united	united	PROPN
ftr-464	1162	4	states	states	PROPN
ftr-464	1162	5	,	,	PUNCT
ftr-464	1162	6	95	95	NUM
ftr-464	1162	7	-	-	SYM
ftr-464	1162	8	2	2	NUM
ftr-464	1162	9	u.s	u.s	PROPN
ftr-464	1162	10	.	.	PROPN
ftr-464	1162	11	tax	tax	PROPN
ftr-464	1162	12	cas	cas	PROPN
ftr-464	1162	13	.	.	PUNCT
ftr-464	1163	1	(	(	PUNCT
ftr-464	1163	2	cch	cch	PROPN
ftr-464	1163	3	)	)	PUNCT
ftr-464	1163	4	'	'	NUM
ftr-464	1163	5	1	1	NUM
ftr-464	1163	6	50,391	50,391	NUM
ftr-464	1163	7	,	,	PUNCT
ftr-464	1163	8	76	76	NUM
ftr-464	1163	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-464	1163	10	(	(	PUNCT
ftr-464	1163	11	ria	ria	PROPN
ftr-464	1163	12	)	)	PUNCT
ftr-464	1163	13	95	95	NUM
ftr-464	1163	14	-	-	SYM
ftr-464	1163	15	5197	5197	NUM
ftr-464	1163	16	(	(	PUNCT
ftr-464	1163	17	cl	cl	NOUN
ftr-464	1163	18	.	.	PUNCT
ftr-464	1164	1	ct	ct	PROPN
ftr-464	1164	2	.	.	NOUN
ftr-464	1164	3	1995	1995	NUM
ftr-464	1164	4	)	)	PUNCT
ftr-464	1165	1	,	,	PUNCT
ftr-464	1165	2	aff'd	aff'd	NOUN
ftr-464	1165	3	,	,	PUNCT
ftr-464	1165	4	96	96	NUM
ftr-464	1165	5	-	-	PUNCT
ftr-464	1165	6	i	i	PRON
ftr-464	1165	7	u.s	u.s	PROPN
ftr-464	1165	8	.	.	PROPN
ftr-464	1165	9	tax	tax	PROPN
ftr-464	1165	10	cas	cas	PROPN
ftr-464	1165	11	.	.	PUNCT
ftr-464	1166	1	(	(	PUNCT
ftr-464	1166	2	cch	cch	PROPN
ftr-464	1166	3	)	)	PUNCT
ftr-464	1166	4	1	1	NUM
ftr-464	1166	5	50,314	50,314	NUM
ftr-464	1166	6	(	(	PUNCT
ftr-464	1166	7	fed	fed	PROPN
ftr-464	1166	8	.	.	PUNCT
ftr-464	1166	9	cir	cir	PROPN
ftr-464	1166	10	.	.	PUNCT
ftr-464	1166	11	1996	1996	NUM
ftr-464	1166	12	)	)	PUNCT
ftr-464	1166	13	.	.	PUNCT
ftr-464	1167	1	19961	19961	NUM
ftr-464	1167	2	florida	florida	PROPN
ftr-464	1167	3	tax	tax	NOUN
ftr-464	1167	4	review	review	NOUN
ftr-464	1167	5	to	to	ADP
ftr-464	1167	6	canadians	canadian	NOUN
ftr-464	1167	7	employed	employ	VERB
ftr-464	1167	8	by	by	ADP
ftr-464	1167	9	chrysler	chrysler	PROPN
ftr-464	1167	10	's	's	PART
ftr-464	1167	11	canadian	canadian	ADJ
ftr-464	1167	12	subsidiaries	subsidiary	NOUN
ftr-464	1167	13	.	.	PUNCT
ftr-464	1168	1	72	72	NUM
ftr-464	1168	2	it	it	PRON
ftr-464	1168	3	agreed	agree	VERB
ftr-464	1168	4	with	with	ADP
ftr-464	1168	5	irs	irs	PROPN
ftr-464	1168	6	reasoning	reason	VERB
ftr-464	1168	7	that	that	SCONJ
ftr-464	1168	8	"	"	PUNCT
ftr-464	1168	9	payment	payment	NOUN
ftr-464	1168	10	of	of	ADP
ftr-464	1168	11	a	a	DET
ftr-464	1168	12	pension	pension	NOUN
ftr-464	1168	13	for	for	ADP
ftr-464	1168	14	purposes	purpose	NOUN
ftr-464	1168	15	of	of	ADP
ftr-464	1168	16	the	the	DET
ftr-464	1168	17	treaty	treaty	NOUN
ftr-464	1168	18	must	must	AUX
ftr-464	1168	19	be	be	AUX
ftr-464	1168	20	contingent	contingent	ADJ
ftr-464	1168	21	on	on	ADP
ftr-464	1168	22	retirement	retirement	NOUN
ftr-464	1168	23	.	.	PUNCT
ftr-464	1168	24	"	"	PUNCT
ftr-464	1169	1	'	'	PUNCT
ftr-464	1169	2	173	173	NUM
ftr-464	1169	3	the	the	DET
ftr-464	1169	4	irs	irs	PROPN
ftr-464	1169	5	apparently	apparently	ADV
ftr-464	1169	6	views	view	VERB
ftr-464	1169	7	a	a	DET
ftr-464	1169	8	distribution	distribution	NOUN
ftr-464	1169	9	from	from	ADP
ftr-464	1169	10	an	an	DET
ftr-464	1169	11	ira	ira	PROPN
ftr-464	1169	12	as	as	ADP
ftr-464	1169	13	outside	outside	ADP
ftr-464	1169	14	the	the	DET
ftr-464	1169	15	scope	scope	NOUN
ftr-464	1169	16	of	of	ADP
ftr-464	1169	17	the	the	DET
ftr-464	1169	18	term	term	NOUN
ftr-464	1169	19	"	"	PUNCT
ftr-464	1169	20	pension	pension	NOUN
ftr-464	1169	21	"	"	PUNCT
ftr-464	1169	22	as	as	SCONJ
ftr-464	1169	23	used	use	VERB
ftr-464	1169	24	in	in	ADP
ftr-464	1169	25	"	"	PUNCT
ftr-464	1169	26	most	most	ADJ
ftr-464	1169	27	treaties	treaty	NOUN
ftr-464	1169	28	.	.	PUNCT
ftr-464	1170	1	"'74	"'74	NOUN
ftr-464	1170	2	however	however	ADV
ftr-464	1170	3	,	,	PUNCT
ftr-464	1170	4	distributions	distribution	NOUN
ftr-464	1170	5	from	from	ADP
ftr-464	1170	6	ira	ira	PROPN
ftr-464	1170	7	's	's	PART
ftr-464	1170	8	containing	contain	VERB
ftr-464	1170	9	solely	solely	ADV
ftr-464	1170	10	rollover	rollover	NOUN
ftr-464	1170	11	distributions	distribution	NOUN
ftr-464	1170	12	from	from	ADP
ftr-464	1170	13	qualified	qualified	ADJ
ftr-464	1170	14	plans	plan	NOUN
ftr-464	1170	15	(	(	PUNCT
ftr-464	1170	16	and	and	CCONJ
ftr-464	1170	17	earnings	earning	NOUN
ftr-464	1170	18	thereon	thereon	NOUN
ftr-464	1170	19	)	)	PUNCT
ftr-464	1170	20	may	may	AUX
ftr-464	1170	21	in	in	ADP
ftr-464	1170	22	some	some	DET
ftr-464	1170	23	cases	case	NOUN
ftr-464	1170	24	175	175	NUM
ftr-464	1170	25	be	be	AUX
ftr-464	1170	26	treated	treat	VERB
ftr-464	1170	27	as	as	ADP
ftr-464	1170	28	a	a	DET
ftr-464	1170	29	pension	pension	NOUN
ftr-464	1170	30	,	,	PUNCT
ftr-464	1170	31	7	7	NUM
ftr-464	1170	32	6	6	NUM
ftr-464	1170	33	although	although	SCONJ
ftr-464	1170	34	application	application	NOUN
ftr-464	1170	35	of	of	ADP
ftr-464	1170	36	this	this	DET
ftr-464	1170	37	rule	rule	NOUN
ftr-464	1170	38	by	by	ADP
ftr-464	1170	39	withholding	withhold	VERB
ftr-464	1170	40	agents	agent	NOUN
ftr-464	1170	41	may	may	AUX
ftr-464	1170	42	172	172	NUM
ftr-464	1170	43	.	.	PUNCT
ftr-464	1171	1	the	the	DET
ftr-464	1171	2	clayton	clayton	PROPN
ftr-464	1171	3	court	court	PROPN
ftr-464	1171	4	stated	state	VERB
ftr-464	1171	5	that	that	SCONJ
ftr-464	1171	6	"	"	PUNCT
ftr-464	1171	7	[	[	X
ftr-464	1171	8	t]he	t]he	ADV
ftr-464	1171	9	distribution	distribution	NOUN
ftr-464	1171	10	at	at	ADP
ftr-464	1171	11	issue	issue	NOUN
ftr-464	1171	12	is	be	AUX
ftr-464	1171	13	neither	neither	CCONJ
ftr-464	1171	14	a	a	DET
ftr-464	1171	15	pension	pension	NOUN
ftr-464	1171	16	nor	nor	CCONJ
ftr-464	1171	17	an	an	DET
ftr-464	1171	18	annuity	annuity	NOUN
ftr-464	1171	19	under	under	ADP
ftr-464	1171	20	united	united	PROPN
ftr-464	1171	21	states	states	PROPN
ftr-464	1171	22	tax	tax	NOUN
ftr-464	1171	23	law	law	NOUN
ftr-464	1171	24	,	,	PUNCT
ftr-464	1171	25	but	but	CCONJ
ftr-464	1171	26	a	a	DET
ftr-464	1171	27	distribution	distribution	NOUN
ftr-464	1171	28	from	from	ADP
ftr-464	1171	29	a	a	DET
ftr-464	1171	30	stock	stock	NOUN
ftr-464	1171	31	bonus	bonus	NOUN
ftr-464	1171	32	plan	plan	NOUN
ftr-464	1171	33	.	.	PUNCT
ftr-464	1171	34	"	"	PUNCT
ftr-464	1172	1	i	i	PRON
ftr-464	1172	2	d.	d.	PROPN
ftr-464	1172	3	at	at	ADP
ftr-464	1172	4	89,240	89,240	NUM
ftr-464	1172	5	,	,	PUNCT
ftr-464	1172	6	76	76	NUM
ftr-464	1172	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-464	1172	8	at	at	ADP
ftr-464	1172	9	95	95	NUM
ftr-464	1172	10	-	-	SYM
ftr-464	1172	11	5224	5224	NUM
ftr-464	1172	12	.	.	PUNCT
ftr-464	1173	1	173	173	NUM
ftr-464	1173	2	.	.	PUNCT
ftr-464	1173	3	priv	priv	PROPN
ftr-464	1173	4	.	.	PUNCT
ftr-464	1174	1	ltr	ltr	PROPN
ftr-464	1174	2	.	.	PUNCT
ftr-464	1174	3	rul	rul	PROPN
ftr-464	1174	4	.	.	PUNCT
ftr-464	1175	1	86	86	NUM
ftr-464	1175	2	-	-	SYM
ftr-464	1175	3	33	33	NUM
ftr-464	1175	4	-	-	PUNCT
ftr-464	1175	5	081	081	NUM
ftr-464	1175	6	(	(	PUNCT
ftr-464	1175	7	may	may	PROPN
ftr-464	1175	8	27	27	NUM
ftr-464	1175	9	,	,	PUNCT
ftr-464	1175	10	1986	1986	NUM
ftr-464	1175	11	)	)	PUNCT
ftr-464	1175	12	(	(	PUNCT
ftr-464	1175	13	cited	cite	VERB
ftr-464	1175	14	in	in	ADP
ftr-464	1175	15	clayton	clayton	PROPN
ftr-464	1175	16	,	,	PUNCT
ftr-464	1175	17	95	95	NUM
ftr-464	1175	18	-	-	SYM
ftr-464	1175	19	2	2	NUM
ftr-464	1175	20	u.s	u.s	PROPN
ftr-464	1175	21	.	.	PROPN
ftr-464	1175	22	tax	tax	PROPN
ftr-464	1175	23	cas	cas	PROPN
ftr-464	1175	24	.	.	PUNCT
ftr-464	1176	1	at	at	ADP
ftr-464	1176	2	89,240	89,240	NUM
ftr-464	1176	3	,	,	PUNCT
ftr-464	1176	4	76	76	NUM
ftr-464	1176	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-464	1176	6	at	at	ADP
ftr-464	1176	7	95	95	NUM
ftr-464	1176	8	-	-	SYM
ftr-464	1176	9	5224	5224	NUM
ftr-464	1176	10	)	)	PUNCT
ftr-464	1176	11	.	.	PUNCT
ftr-464	1177	1	according	accord	VERB
ftr-464	1177	2	to	to	ADP
ftr-464	1177	3	the	the	DET
ftr-464	1177	4	ruling	ruling	NOUN
ftr-464	1177	5	,	,	PUNCT
ftr-464	1177	6	the	the	DET
ftr-464	1177	7	esot	esot	ADJ
ftr-464	1177	8	plan	plan	NOUN
ftr-464	1177	9	provided	provide	VERB
ftr-464	1177	10	that	that	SCONJ
ftr-464	1177	11	"	"	PUNCT
ftr-464	1177	12	distributions	distribution	NOUN
ftr-464	1177	13	...	...	PUNCT
ftr-464	1177	14	may	may	AUX
ftr-464	1177	15	be	be	AUX
ftr-464	1177	16	made	make	VERB
ftr-464	1177	17	on	on	ADP
ftr-464	1177	18	the	the	DET
ftr-464	1177	19	employee	employee	NOUN
ftr-464	1177	20	's	's	PART
ftr-464	1177	21	separation	separation	NOUN
ftr-464	1177	22	from	from	ADP
ftr-464	1177	23	service	service	NOUN
ftr-464	1177	24	and	and	CCONJ
ftr-464	1177	25	are	be	AUX
ftr-464	1177	26	thus	thus	ADV
ftr-464	1177	27	not	not	PART
ftr-464	1177	28	contingent	contingent	ADJ
ftr-464	1177	29	on	on	ADP
ftr-464	1177	30	an	an	DET
ftr-464	1177	31	employee	employee	NOUN
ftr-464	1177	32	's	's	PART
ftr-464	1177	33	age	age	NOUN
ftr-464	1177	34	or	or	CCONJ
ftr-464	1177	35	retirement	retirement	NOUN
ftr-464	1177	36	.	.	PUNCT
ftr-464	1177	37	"	"	PUNCT
ftr-464	1178	1	priv	priv	NOUN
ftr-464	1178	2	.	.	PUNCT
ftr-464	1179	1	ltr	ltr	PROPN
ftr-464	1179	2	.	.	PUNCT
ftr-464	1179	3	rul	rul	PROPN
ftr-464	1179	4	.	.	PUNCT
ftr-464	1180	1	86	86	NUM
ftr-464	1180	2	-	-	SYM
ftr-464	1180	3	33	33	NUM
ftr-464	1180	4	-	-	PUNCT
ftr-464	1180	5	081	081	NUM
ftr-464	1180	6	(	(	PUNCT
ftr-464	1180	7	may	may	PROPN
ftr-464	1180	8	27	27	NUM
ftr-464	1180	9	,	,	PUNCT
ftr-464	1180	10	1986	1986	NUM
ftr-464	1180	11	)	)	PUNCT
ftr-464	1180	12	.	.	PUNCT
ftr-464	1181	1	174	174	NUM
ftr-464	1181	2	.	.	PUNCT
ftr-464	1182	1	see	see	VERB
ftr-464	1182	2	irpac	irpac	ADJ
ftr-464	1182	3	paper	paper	NOUN
ftr-464	1182	4	,	,	PUNCT
ftr-464	1182	5	supra	supra	PROPN
ftr-464	1182	6	note	note	NOUN
ftr-464	1182	7	98	98	NUM
ftr-464	1182	8	,	,	PUNCT
ftr-464	1182	9	(	(	PUNCT
ftr-464	1182	10	issue	issue	NOUN
ftr-464	1182	11	(	(	PUNCT
ftr-464	1182	12	8)	8)	NUM
ftr-464	1182	13	)	)	PUNCT
ftr-464	1182	14	(	(	PUNCT
ftr-464	1182	15	citing	cite	VERB
ftr-464	1182	16	priv	priv	NOUN
ftr-464	1182	17	.	.	PUNCT
ftr-464	1183	1	ltr	ltr	PROPN
ftr-464	1183	2	.	.	PUNCT
ftr-464	1183	3	rul	rul	PROPN
ftr-464	1183	4	.	.	PUNCT
ftr-464	1184	1	92	92	NUM
ftr-464	1184	2	-	-	SYM
ftr-464	1184	3	53	53	NUM
ftr-464	1184	4	-	-	PUNCT
ftr-464	1184	5	049	049	NUM
ftr-464	1184	6	,	,	PUNCT
ftr-464	1184	7	priv	priv	NOUN
ftr-464	1184	8	.	.	PUNCT
ftr-464	1185	1	ltr	ltr	PROPN
ftr-464	1185	2	.	.	PUNCT
ftr-464	1186	1	rul	rul	PROPN
ftr-464	1186	2	.	.	PUNCT
ftr-464	1187	1	91	91	NUM
ftr-464	1187	2	-	-	SYM
ftr-464	1187	3	43	43	NUM
ftr-464	1187	4	-	-	PUNCT
ftr-464	1187	5	067	067	NUM
ftr-464	1187	6	,	,	PUNCT
ftr-464	1187	7	and	and	CCONJ
ftr-464	1187	8	priv	priv	NOUN
ftr-464	1187	9	.	.	PUNCT
ftr-464	1188	1	ltr	ltr	PROPN
ftr-464	1188	2	.	.	PUNCT
ftr-464	1189	1	rul	rul	PROPN
ftr-464	1189	2	.	.	PUNCT
ftr-464	1189	3	89	89	NUM
ftr-464	1189	4	-	-	PUNCT
ftr-464	1189	5	04	04	NUM
ftr-464	1189	6	-	-	PUNCT
ftr-464	1189	7	036	036	NUM
ftr-464	1189	8	)	)	PUNCT
ftr-464	1189	9	.	.	PUNCT
ftr-464	1190	1	the	the	DET
ftr-464	1190	2	irpac	irpac	ADJ
ftr-464	1190	3	paper	paper	NOUN
ftr-464	1190	4	states	state	NOUN
ftr-464	1190	5	that	that	SCONJ
ftr-464	1190	6	:	:	PUNCT
ftr-464	1190	7	"	"	PUNCT
ftr-464	1190	8	it	it	PRON
ftr-464	1190	9	appears	appear	VERB
ftr-464	1190	10	that	that	SCONJ
ftr-464	1190	11	the	the	DET
ftr-464	1190	12	service	service	NOUN
ftr-464	1190	13	may	may	AUX
ftr-464	1190	14	take	take	VERB
ftr-464	1190	15	the	the	DET
ftr-464	1190	16	position	position	NOUN
ftr-464	1190	17	that	that	PRON
ftr-464	1190	18	an	an	DET
ftr-464	1190	19	ira	ira	PROPN
ftr-464	1190	20	is	be	AUX
ftr-464	1190	21	not	not	PART
ftr-464	1190	22	a	a	DET
ftr-464	1190	23	'	'	PUNCT
ftr-464	1190	24	pension	pension	NOUN
ftr-464	1190	25	'	'	PUNCT
ftr-464	1190	26	within	within	ADP
ftr-464	1190	27	the	the	DET
ftr-464	1190	28	meaning	meaning	NOUN
ftr-464	1190	29	of	of	ADP
ftr-464	1190	30	most	most	ADJ
ftr-464	1190	31	treaties	treaty	NOUN
ftr-464	1190	32	,	,	PUNCT
ftr-464	1190	33	unless	unless	SCONJ
ftr-464	1190	34	it	it	PRON
ftr-464	1190	35	is	be	AUX
ftr-464	1190	36	a	a	DET
ftr-464	1190	37	'	'	PUNCT
ftr-464	1190	38	pure	pure	ADJ
ftr-464	1190	39	'	'	PUNCT
ftr-464	1190	40	pension	pension	NOUN
ftr-464	1190	41	rollover	rollover	NOUN
ftr-464	1190	42	ira	ira	PROPN
ftr-464	1190	43	....	....	PUNCT
ftr-464	1191	1	[	[	X
ftr-464	1191	2	the	the	DET
ftr-464	1191	3	service	service	NOUN
ftr-464	1191	4	might	might	AUX
ftr-464	1191	5	adopt	adopt	VERB
ftr-464	1191	6	this	this	DET
ftr-464	1191	7	position	position	NOUN
ftr-464	1191	8	]	]	PUNCT
ftr-464	1191	9	notwithstanding	notwithstanding	ADP
ftr-464	1191	10	the	the	DET
ftr-464	1191	11	fact	fact	NOUN
ftr-464	1191	12	that	that	SCONJ
ftr-464	1191	13	such	such	ADJ
ftr-464	1191	14	vehicles	vehicle	NOUN
ftr-464	1191	15	may	may	AUX
ftr-464	1191	16	be	be	AUX
ftr-464	1191	17	used	use	VERB
ftr-464	1191	18	for	for	ADP
ftr-464	1191	19	retirement	retirement	NOUN
ftr-464	1191	20	savings	saving	NOUN
ftr-464	1191	21	.	.	PUNCT
ftr-464	1191	22	"	"	PUNCT
ftr-464	1192	1	i	i	PRON
ftr-464	1192	2	d.	d.	PROPN
ftr-464	1192	3	in	in	ADP
ftr-464	1192	4	the	the	DET
ftr-464	1192	5	first	first	ADJ
ftr-464	1192	6	of	of	ADP
ftr-464	1192	7	the	the	DET
ftr-464	1192	8	rulings	ruling	NOUN
ftr-464	1192	9	cited	cite	VERB
ftr-464	1192	10	above	above	ADV
ftr-464	1192	11	,	,	PUNCT
ftr-464	1192	12	the	the	DET
ftr-464	1192	13	irs	irs	PROPN
ftr-464	1192	14	stated	state	VERB
ftr-464	1192	15	:	:	PUNCT
ftr-464	1192	16	"	"	PUNCT
ftr-464	1192	17	generally	generally	ADV
ftr-464	1192	18	,	,	PUNCT
ftr-464	1192	19	an	an	DET
ftr-464	1192	20	ira	ira	PROPN
ftr-464	1192	21	is	be	AUX
ftr-464	1192	22	not	not	PART
ftr-464	1192	23	a	a	DET
ftr-464	1192	24	pension	pension	NOUN
ftr-464	1192	25	.	.	PUNCT
ftr-464	1193	1	however	however	ADV
ftr-464	1193	2	,	,	PUNCT
ftr-464	1193	3	in	in	ADP
ftr-464	1193	4	certain	certain	ADJ
ftr-464	1193	5	circumstances	circumstance	NOUN
ftr-464	1193	6	a	a	DET
ftr-464	1193	7	distribution	distribution	NOUN
ftr-464	1193	8	from	from	ADP
ftr-464	1193	9	an	an	DET
ftr-464	1193	10	ira	ira	PROPN
ftr-464	1193	11	that	that	PRON
ftr-464	1193	12	consists	consist	VERB
ftr-464	1193	13	solely	solely	ADV
ftr-464	1193	14	of	of	ADP
ftr-464	1193	15	amounts	amount	NOUN
ftr-464	1193	16	rolled	roll	VERB
ftr-464	1193	17	over	over	ADP
ftr-464	1193	18	from	from	ADP
ftr-464	1193	19	a	a	DET
ftr-464	1193	20	qualified	qualified	ADJ
ftr-464	1193	21	pension	pension	NOUN
ftr-464	1193	22	plan	plan	NOUN
ftr-464	1193	23	and	and	CCONJ
ftr-464	1193	24	earnings	earning	NOUN
ftr-464	1193	25	thereon	thereon	NOUN
ftr-464	1193	26	will	will	AUX
ftr-464	1193	27	be	be	AUX
ftr-464	1193	28	treated	treat	VERB
ftr-464	1193	29	as	as	ADP
ftr-464	1193	30	a	a	DET
ftr-464	1193	31	pension	pension	NOUN
ftr-464	1193	32	distribution	distribution	NOUN
ftr-464	1193	33	for	for	ADP
ftr-464	1193	34	purposes	purpose	NOUN
ftr-464	1193	35	of	of	ADP
ftr-464	1193	36	the	the	DET
ftr-464	1193	37	pension	pension	NOUN
ftr-464	1193	38	article	article	NOUN
ftr-464	1193	39	in	in	ADP
ftr-464	1193	40	a	a	DET
ftr-464	1193	41	treaty	treaty	NOUN
ftr-464	1193	42	.	.	PUNCT
ftr-464	1193	43	"	"	PUNCT
ftr-464	1194	1	priv	priv	NOUN
ftr-464	1194	2	.	.	PUNCT
ftr-464	1195	1	ltr	ltr	PROPN
ftr-464	1195	2	.	.	PUNCT
ftr-464	1196	1	rul	rul	PROPN
ftr-464	1196	2	.	.	PUNCT
ftr-464	1197	1	92	92	NUM
ftr-464	1197	2	-	-	SYM
ftr-464	1197	3	53	53	NUM
ftr-464	1197	4	-	-	PUNCT
ftr-464	1197	5	049	049	NUM
ftr-464	1197	6	(	(	PUNCT
ftr-464	1197	7	oct	oct	PROPN
ftr-464	1197	8	.	.	PROPN
ftr-464	1197	9	6	6	NUM
ftr-464	1197	10	,	,	PUNCT
ftr-464	1197	11	1992	1992	NUM
ftr-464	1197	12	)	)	PUNCT
ftr-464	1197	13	.	.	PUNCT
ftr-464	1198	1	in	in	ADP
ftr-464	1198	2	priv	priv	PROPN
ftr-464	1198	3	.	.	PUNCT
ftr-464	1199	1	ltr	ltr	PROPN
ftr-464	1199	2	.	.	PUNCT
ftr-464	1199	3	rul	rul	PROPN
ftr-464	1199	4	.	.	PUNCT
ftr-464	1200	1	91	91	NUM
ftr-464	1200	2	-	-	SYM
ftr-464	1200	3	43	43	NUM
ftr-464	1200	4	-	-	PUNCT
ftr-464	1200	5	067	067	NUM
ftr-464	1200	6	(	(	PUNCT
ftr-464	1200	7	july	july	PROPN
ftr-464	1200	8	31	31	NUM
ftr-464	1200	9	,	,	PUNCT
ftr-464	1200	10	1991	1991	NUM
ftr-464	1200	11	)	)	PUNCT
ftr-464	1200	12	,	,	PUNCT
ftr-464	1200	13	discussed	discuss	VERB
ftr-464	1200	14	in	in	ADP
ftr-464	1200	15	bissell	bissell	PROPN
ftr-464	1200	16	,	,	PUNCT
ftr-464	1200	17	supra	supra	PROPN
ftr-464	1200	18	note	note	NOUN
ftr-464	1200	19	98	98	NUM
ftr-464	1200	20	,	,	PUNCT
ftr-464	1200	21	at	at	ADP
ftr-464	1200	22	78	78	NUM
ftr-464	1200	23	,	,	PUNCT
ftr-464	1200	24	the	the	DET
ftr-464	1200	25	irs	irs	PROPN
ftr-464	1200	26	stated	state	VERB
ftr-464	1200	27	that	that	SCONJ
ftr-464	1200	28	the	the	DET
ftr-464	1200	29	treatment	treatment	NOUN
ftr-464	1200	30	of	of	ADP
ftr-464	1200	31	"	"	PUNCT
ftr-464	1200	32	withdrawals	withdrawal	NOUN
ftr-464	1200	33	from	from	ADP
ftr-464	1200	34	[	[	X
ftr-464	1200	35	iras	ira	NOUN
ftr-464	1200	36	]	]	X
ftr-464	1200	37	that	that	PRON
ftr-464	1200	38	do	do	AUX
ftr-464	1200	39	not	not	PART
ftr-464	1200	40	qualify	qualify	VERB
ftr-464	1200	41	as	as	ADP
ftr-464	1200	42	a	a	DET
ftr-464	1200	43	pure	pure	ADJ
ftr-464	1200	44	rollover	rollover	NOUN
ftr-464	1200	45	ira	ira	PROPN
ftr-464	1200	46	is	be	AUX
ftr-464	1200	47	currently	currently	ADV
ftr-464	1200	48	under	under	ADP
ftr-464	1200	49	study	study	NOUN
ftr-464	1200	50	.	.	PUNCT
ftr-464	1200	51	"	"	PUNCT
ftr-464	1201	1	see	see	VERB
ftr-464	1201	2	also	also	ADV
ftr-464	1201	3	kpmg	kpmg	PROPN
ftr-464	1201	4	letter	letter	PROPN
ftr-464	1201	5	,	,	PUNCT
ftr-464	1201	6	supra	supra	PROPN
ftr-464	1201	7	note	note	NOUN
ftr-464	1201	8	161	161	NUM
ftr-464	1201	9	(	(	PUNCT
ftr-464	1201	10	stating	state	VERB
ftr-464	1201	11	that	that	SCONJ
ftr-464	1201	12	the	the	DET
ftr-464	1201	13	irs	irs	PROPN
ftr-464	1201	14	interprets	interpret	VERB
ftr-464	1201	15	the	the	DET
ftr-464	1201	16	term	term	NOUN
ftr-464	1201	17	"	"	PUNCT
ftr-464	1201	18	pension	pension	NOUN
ftr-464	1201	19	"	"	PUNCT
ftr-464	1201	20	in	in	ADP
ftr-464	1201	21	the	the	DET
ftr-464	1201	22	canadian	canadian	ADJ
ftr-464	1201	23	treaty	treaty	NOUN
ftr-464	1201	24	to	to	PART
ftr-464	1201	25	refer	refer	VERB
ftr-464	1201	26	to	to	ADP
ftr-464	1201	27	"	"	PUNCT
ftr-464	1201	28	pensions	pension	NOUN
ftr-464	1201	29	paid	pay	VERB
ftr-464	1201	30	by	by	ADP
ftr-464	1201	31	private	private	ADJ
ftr-464	1201	32	employers	employer	NOUN
ftr-464	1201	33	"	"	PUNCT
ftr-464	1201	34	or	or	CCONJ
ftr-464	1201	35	the	the	DET
ftr-464	1201	36	u.s	u.s	PROPN
ftr-464	1201	37	.	.	PROPN
ftr-464	1201	38	or	or	CCONJ
ftr-464	1201	39	canada	canada	PROPN
ftr-464	1201	40	)	)	PUNCT
ftr-464	1201	41	.	.	PUNCT
ftr-464	1202	1	kpmg	kpmg	PROPN
ftr-464	1202	2	concludes	conclude	VERB
ftr-464	1202	3	that	that	SCONJ
ftr-464	1202	4	an	an	DET
ftr-464	1202	5	ira	ira	PROPN
ftr-464	1202	6	would	would	AUX
ftr-464	1202	7	not	not	PART
ftr-464	1202	8	qualify	qualify	VERB
ftr-464	1202	9	"	"	PUNCT
ftr-464	1202	10	[	[	AUX
ftr-464	1202	11	s]ince	s]ince	ADP
ftr-464	1202	12	the	the	DET
ftr-464	1202	13	individual	individual	NOUN
ftr-464	1202	14	may	may	AUX
ftr-464	1202	15	establish	establish	VERB
ftr-464	1202	16	these	these	DET
ftr-464	1202	17	plans	plan	NOUN
ftr-464	1202	18	on	on	ADP
ftr-464	1202	19	their	their	PRON
ftr-464	1202	20	own	own	ADJ
ftr-464	1202	21	account	account	NOUN
ftr-464	1202	22	and	and	CCONJ
ftr-464	1202	23	receive	receive	VERB
ftr-464	1202	24	a	a	DET
ftr-464	1202	25	distribution	distribution	NOUN
ftr-464	1202	26	from	from	ADP
ftr-464	1202	27	the	the	DET
ftr-464	1202	28	plan	plan	NOUN
ftr-464	1202	29	upon	upon	SCONJ
ftr-464	1202	30	demand	demand	NOUN
ftr-464	1202	31	prior	prior	ADV
ftr-464	1202	32	to	to	ADP
ftr-464	1202	33	retirement	retirement	NOUN
ftr-464	1202	34	....	....	PUNCT
ftr-464	1202	35	)	)	PUNCT
ftr-464	1202	36	.	.	PUNCT
ftr-464	1203	1	i	i	PRON
ftr-464	1203	2	d.	d.	PROPN
ftr-464	1203	3	175	175	NUM
ftr-464	1203	4	.	.	PUNCT
ftr-464	1204	1	recently	recently	ADV
ftr-464	1204	2	,	,	PUNCT
ftr-464	1204	3	the	the	DET
ftr-464	1204	4	irs	irs	PROPN
ftr-464	1204	5	stated	state	VERB
ftr-464	1204	6	its	its	PRON
ftr-464	1204	7	position	position	NOUN
ftr-464	1204	8	that	that	SCONJ
ftr-464	1204	9	the	the	DET
ftr-464	1204	10	term	term	NOUN
ftr-464	1204	11	"	"	PUNCT
ftr-464	1204	12	pensions	pension	NOUN
ftr-464	1204	13	"	"	PUNCT
ftr-464	1204	14	includes	include	VERB
ftr-464	1204	15	a	a	DET
ftr-464	1204	16	distribution	distribution	NOUN
ftr-464	1204	17	in	in	ADP
ftr-464	1204	18	compliance	compliance	NOUN
ftr-464	1204	19	with	with	ADP
ftr-464	1204	20	requirement	requirement	NOUN
ftr-464	1204	21	(	(	PUNCT
ftr-464	1204	22	2	2	NUM
ftr-464	1204	23	)	)	PUNCT
ftr-464	1204	24	,	,	PUNCT
ftr-464	1204	25	quoted	quote	VERB
ftr-464	1204	26	in	in	ADP
ftr-464	1204	27	the	the	DET
ftr-464	1204	28	text	text	NOUN
ftr-464	1204	29	accompanying	accompany	VERB
ftr-464	1204	30	note	note	NOUN
ftr-464	1204	31	166	166	NUM
ftr-464	1204	32	,	,	PUNCT
ftr-464	1204	33	that	that	PRON
ftr-464	1204	34	is	be	AUX
ftr-464	1204	35	made	make	VERB
ftr-464	1204	36	from	from	ADP
ftr-464	1204	37	a	a	DET
ftr-464	1204	38	"	"	PUNCT
ftr-464	1204	39	pure	pure	ADJ
ftr-464	1204	40	rollover	rollover	NOUN
ftr-464	1204	41	ira	ira	PROPN
ftr-464	1204	42	,	,	PUNCT
ftr-464	1204	43	"	"	PUNCT
ftr-464	1204	44	i.e.	i.e.	X
ftr-464	1204	45	,	,	PUNCT
ftr-464	1204	46	an	an	DET
ftr-464	1204	47	ira	ira	PROPN
ftr-464	1204	48	that	that	SCONJ
ftr-464	1204	49	"	"	PUNCT
ftr-464	1204	50	contain[s	contain[	VERB
ftr-464	1204	51	]	]	PUNCT
ftr-464	1204	52	only	only	ADV
ftr-464	1204	53	distributions	distribution	NOUN
ftr-464	1204	54	from	from	ADP
ftr-464	1204	55	qualified	qualified	ADJ
ftr-464	1204	56	retirement	retirement	NOUN
ftr-464	1204	57	plans	plan	NOUN
ftr-464	1204	58	(	(	PUNCT
ftr-464	1204	59	plus	plus	CCONJ
ftr-464	1204	60	earnings	earning	NOUN
ftr-464	1204	61	thereon	thereon	NOUN
ftr-464	1204	62	)	)	PUNCT
ftr-464	1204	63	that	that	PRON
ftr-464	1204	64	meet	meet	VERB
ftr-464	1204	65	the	the	DET
ftr-464	1204	66	above	above	ADJ
ftr-464	1204	67	requirements	requirement	NOUN
ftr-464	1204	68	and	and	CCONJ
ftr-464	1204	69	are	be	AUX
ftr-464	1204	70	themselves	themselves	PRON
ftr-464	1204	71	treated	treat	VERB
ftr-464	1204	72	as	as	ADP
ftr-464	1204	73	pensions	pension	NOUN
ftr-464	1204	74	.	.	PUNCT
ftr-464	1204	75	"	"	PUNCT
ftr-464	1205	1	priv	priv	NOUN
ftr-464	1205	2	.	.	PUNCT
ftr-464	1206	1	ltr	ltr	PROPN
ftr-464	1206	2	.	.	PUNCT
ftr-464	1207	1	rul	rul	PROPN
ftr-464	1207	2	.	.	PUNCT
ftr-464	1208	1	95	95	NUM
ftr-464	1208	2	-	-	SYM
ftr-464	1208	3	41	41	NUM
ftr-464	1208	4	-	-	PUNCT
ftr-464	1208	5	043	043	NUM
ftr-464	1208	6	(	(	PUNCT
ftr-464	1208	7	oct	oct	PROPN
ftr-464	1208	8	.	.	PROPN
ftr-464	1208	9	13	13	NUM
ftr-464	1208	10	,	,	PUNCT
ftr-464	1208	11	1995	1995	NUM
ftr-464	1208	12	)	)	PUNCT
ftr-464	1208	13	(	(	PUNCT
ftr-464	1208	14	applying	apply	VERB
ftr-464	1208	15	pension	pension	NOUN
ftr-464	1208	16	article	article	NOUN
ftr-464	1208	17	of	of	ADP
ftr-464	1208	18	u.s.-india	u.s.-india	PROPN
ftr-464	1208	19	income	income	PROPN
ftr-464	1208	20	tax	tax	PROPN
ftr-464	1208	21	convention	convention	NOUN
ftr-464	1208	22	to	to	ADP
ftr-464	1208	23	periodic	periodic	ADJ
ftr-464	1208	24	distributions	distribution	NOUN
ftr-464	1208	25	from	from	ADP
ftr-464	1208	26	an	an	DET
ftr-464	1208	27	ira	ira	PROPN
ftr-464	1208	28	created	create	VERB
ftr-464	1208	29	by	by	ADP
ftr-464	1208	30	a	a	DET
ftr-464	1208	31	rollover	rollover	NOUN
ftr-464	1208	32	from	from	ADP
ftr-464	1208	33	two	two	NUM
ftr-464	1208	34	qualified	qualified	ADJ
ftr-464	1208	35	defined	define	VERB
ftr-464	1208	36	contribution	contribution	NOUN
ftr-464	1208	37	plans	plan	NOUN
ftr-464	1208	38	sponsored	sponsor	VERB
ftr-464	1208	39	by	by	ADP
ftr-464	1208	40	a	a	DET
ftr-464	1208	41	u.s	u.s	PROPN
ftr-464	1208	42	.	.	PROPN
ftr-464	1208	43	employer	employer	PROPN
ftr-464	1208	44	)	)	PUNCT
ftr-464	1208	45	.	.	PUNCT
ftr-464	1209	1	see	see	VERB
ftr-464	1209	2	also	also	ADV
ftr-464	1209	3	priv	priv	VERB
ftr-464	1209	4	.	.	PUNCT
ftr-464	1210	1	ltr	ltr	PROPN
ftr-464	1210	2	.	.	PUNCT
ftr-464	1211	1	rul	rul	PROPN
ftr-464	1211	2	.	.	PUNCT
ftr-464	1211	3	89	89	NUM
ftr-464	1211	4	-	-	PUNCT
ftr-464	1211	5	04	04	NUM
ftr-464	1211	6	-	-	PUNCT
ftr-464	1211	7	036	036	NUM
ftr-464	1211	8	(	(	PUNCT
ftr-464	1211	9	oct	oct	PROPN
ftr-464	1211	10	31	31	NUM
ftr-464	1211	11	,	,	PUNCT
ftr-464	1211	12	1988	1988	NUM
ftr-464	1211	13	)	)	PUNCT
ftr-464	1211	14	(	(	PUNCT
ftr-464	1211	15	pension	pension	NOUN
ftr-464	1211	16	article	article	NOUN
ftr-464	1211	17	of	of	ADP
ftr-464	1211	18	u.s.-italy	u.s.-italy	PROPN
ftr-464	1211	19	income	income	PROPN
ftr-464	1211	20	tax	tax	PROPN
ftr-464	1211	21	treaty	treaty	NOUN
ftr-464	1211	22	exempted	exempt	VERB
ftr-464	1211	23	distributions	distribution	NOUN
ftr-464	1211	24	from	from	ADP
ftr-464	1211	25	an	an	DET
ftr-464	1211	26	ira	ira	PROPN
ftr-464	1211	27	,	,	PUNCT
ftr-464	1211	28	into	into	ADP
ftr-464	1211	29	which	which	PRON
ftr-464	1211	30	lump	lump	NOUN
ftr-464	1211	31	sum	sum	NOUN
ftr-464	1211	32	distributions	distribution	NOUN
ftr-464	1211	33	from	from	ADP
ftr-464	1211	34	u.s	u.s	PROPN
ftr-464	1211	35	.	.	PROPN
ftr-464	1211	36	qualified	qualified	PROPN
ftr-464	1211	37	retirement	retirement	NOUN
ftr-464	1211	38	plans	plan	NOUN
ftr-464	1211	39	had	have	AUX
ftr-464	1211	40	been	be	AUX
ftr-464	1211	41	rolled	roll	VERB
ftr-464	1211	42	over	over	ADP
ftr-464	1211	43	)	)	PUNCT
ftr-464	1211	44	.	.	PUNCT
ftr-464	1212	1	in	in	ADP
ftr-464	1212	2	the	the	DET
ftr-464	1212	3	latter	latter	ADJ
ftr-464	1212	4	ruling	ruling	NOUN
ftr-464	1212	5	,	,	PUNCT
ftr-464	1212	6	the	the	DET
ftr-464	1212	7	irs	irs	PROPN
ftr-464	1212	8	stated	state	VERB
ftr-464	1212	9	that	that	SCONJ
ftr-464	1212	10	"	"	PUNCT
ftr-464	1212	11	amounts	amount	VERB
ftr-464	1212	12	otherwise	otherwise	ADV
ftr-464	1212	13	qualifying	qualify	VERB
ftr-464	1212	14	as	as	ADP
ftr-464	1212	15	pension	pension	NOUN
ftr-464	1212	16	payments	payment	NOUN
ftr-464	1212	17	...	...	PUNCT
ftr-464	1212	18	which	which	PRON
ftr-464	1212	19	are	be	AUX
ftr-464	1212	20	rolled	roll	VERB
ftr-464	1212	21	over	over	ADP
ftr-464	1212	22	into	into	ADP
ftr-464	1212	23	a	a	DET
ftr-464	1212	24	segregated	segregated	ADJ
ftr-464	1212	25	ira	ira	PROPN
ftr-464	1212	26	and	and	CCONJ
ftr-464	1212	27	which	which	PRON
ftr-464	1212	28	qualify	qualify	VERB
ftr-464	1212	29	as	as	ADP
ftr-464	1212	30	'	'	PUNCT
ftr-464	1212	31	rollover	rollover	NOUN
ftr-464	1212	32	contributions	contribution	NOUN
ftr-464	1212	33	'	'	PART
ftr-464	1212	34	under	under	ADP
ftr-464	1212	35	section	section	NOUN
ftr-464	1212	36	408(d)(3	408(d)(3	NUM
ftr-464	1212	37	)	)	PUNCT
ftr-464	1212	38	.	.	PUNCT
ftr-464	1212	39	.	.	PUNCT
ftr-464	1213	1	.	.	PUNCT
ftr-464	1214	1	,	,	PUNCT
ftr-464	1214	2	will	will	AUX
ftr-464	1214	3	continue	continue	VERB
ftr-464	1214	4	to	to	PART
ftr-464	1214	5	qualify	qualify	VERB
ftr-464	1214	6	as	as	ADP
ftr-464	1214	7	pension	pension	NOUN
ftr-464	1214	8	payments	payment	NOUN
ftr-464	1214	9	under	under	ADP
ftr-464	1214	10	the	the	DET
ftr-464	1214	11	treaty	treaty	NOUN
ftr-464	1214	12	,	,	PUNCT
ftr-464	1214	13	including	include	VERB
ftr-464	1214	14	interest	interest	NOUN
ftr-464	1214	15	earned	earn	VERB
ftr-464	1214	16	while	while	SCONJ
ftr-464	1214	17	in	in	ADP
ftr-464	1214	18	the	the	DET
ftr-464	1214	19	ira	ira	PROPN
ftr-464	1214	20	.	.	PUNCT
ftr-464	1214	21	"	"	PUNCT
ftr-464	1215	1	i	i	PRON
ftr-464	1215	2	d.	d.	PROPN
ftr-464	1215	3	176	176	NUM
ftr-464	1215	4	.	.	PUNCT
ftr-464	1216	1	see	see	VERB
ftr-464	1216	2	priv	priv	PROPN
ftr-464	1216	3	.	.	PUNCT
ftr-464	1217	1	ltr	ltr	PROPN
ftr-464	1217	2	.	.	PUNCT
ftr-464	1217	3	rul	rul	PROPN
ftr-464	1217	4	.	.	PUNCT
ftr-464	1218	1	96	96	NUM
ftr-464	1218	2	-	-	SYM
ftr-464	1218	3	26	26	NUM
ftr-464	1218	4	-	-	PUNCT
ftr-464	1218	5	055	055	NUM
ftr-464	1218	6	(	(	PUNCT
ftr-464	1218	7	apr	apr	PROPN
ftr-464	1218	8	.	.	PROPN
ftr-464	1218	9	11	11	NUM
ftr-464	1218	10	,	,	PUNCT
ftr-464	1218	11	1996	1996	NUM
ftr-464	1218	12	)	)	PUNCT
ftr-464	1218	13	,	,	PUNCT
ftr-464	1218	14	where	where	SCONJ
ftr-464	1218	15	the	the	DET
ftr-464	1218	16	irs	irs	PROPN
ftr-464	1218	17	ruled	rule	VERB
ftr-464	1218	18	that	that	SCONJ
ftr-464	1218	19	a	a	DET
ftr-464	1218	20	lump	lump	NOUN
ftr-464	1218	21	sum	sum	NOUN
ftr-464	1218	22	distribution	distribution	NOUN
ftr-464	1218	23	from	from	ADP
ftr-464	1218	24	a	a	DET
ftr-464	1218	25	"	"	PUNCT
ftr-464	1218	26	pure	pure	ADJ
ftr-464	1218	27	rollover	rollover	NOUN
ftr-464	1218	28	"	"	PUNCT
ftr-464	1218	29	ira	ira	PROPN
ftr-464	1218	30	that	that	PRON
ftr-464	1218	31	had	have	AUX
ftr-464	1218	32	been	be	AUX
ftr-464	1218	33	transferred	transfer	VERB
ftr-464	1218	34	to	to	ADP
ftr-464	1218	35	a	a	DET
ftr-464	1218	36	netherlands	netherlands	PROPN
ftr-464	1218	37	resident	resident	NOUN
ftr-464	1218	38	pursuant	pursuant	ADJ
ftr-464	1218	39	to	to	ADP
ftr-464	1218	40	a	a	DET
ftr-464	1218	41	qualified	qualified	ADJ
ftr-464	1218	42	domestic	domestic	ADJ
ftr-464	1218	43	relations	relation	NOUN
ftr-464	1218	44	order	order	NOUN
ftr-464	1218	45	was	be	AUX
ftr-464	1218	46	pension	pension	NOUN
ftr-464	1218	47	income	income	NOUN
ftr-464	1218	48	and	and	CCONJ
ftr-464	1218	49	thus	thus	ADV
ftr-464	1218	50	taxable	taxable	ADJ
ftr-464	1218	51	under	under	ADP
ftr-464	1218	52	[	[	X
ftr-464	1218	53	vol	vol	NOUN
ftr-464	1218	54	3:6	3:6	NUM
ftr-464	1218	55	u.s	u.s	PROPN
ftr-464	1218	56	.	.	PROPN
ftr-464	1218	57	income	income	NOUN
ftr-464	1218	58	taxation	taxation	NOUN
ftr-464	1218	59	of	of	ADP
ftr-464	1218	60	cross	cross	ADJ
ftr-464	1218	61	-	-	ADJ
ftr-464	1218	62	border	border	ADJ
ftr-464	1218	63	pensions	pension	NOUN
ftr-464	1218	64	be	be	AUX
ftr-464	1218	65	difficult	difficult	ADJ
ftr-464	1218	66	.	.	PUNCT
ftr-464	1218	67	'	'	PUNCT
ftr-464	1218	68	"	"	PUNCT
ftr-464	1219	1	moreover	moreover	ADV
ftr-464	1219	2	,	,	PUNCT
ftr-464	1219	3	the	the	DET
ftr-464	1219	4	march	march	PROPN
ftr-464	1219	5	17	17	NUM
ftr-464	1219	6	,	,	PUNCT
ftr-464	1219	7	1995	1995	NUM
ftr-464	1219	8	protocol	protocol	NOUN
ftr-464	1219	9	to	to	ADP
ftr-464	1219	10	the	the	DET
ftr-464	1219	11	u.s.-canada	u.s.-canada	NOUN
ftr-464	1219	12	income	income	PROPN
ftr-464	1219	13	tax	tax	PROPN
ftr-464	1219	14	treaty	treaty	NOUN
ftr-464	1219	15	expands	expand	VERB
ftr-464	1219	16	the	the	DET
ftr-464	1219	17	coverage	coverage	NOUN
ftr-464	1219	18	of	of	ADP
ftr-464	1219	19	the	the	DET
ftr-464	1219	20	pension	pension	NOUN
ftr-464	1219	21	article	article	NOUN
ftr-464	1219	22	to	to	PART
ftr-464	1219	23	include	include	VERB
ftr-464	1219	24	an	an	DET
ftr-464	1219	25	ira	ira	PROPN
ftr-464	1219	26	178	178	NUM
ftr-464	1219	27	in	in	ADP
ftr-464	1219	28	its	its	PRON
ftr-464	1219	29	explanation	explanation	NOUN
ftr-464	1219	30	of	of	ADP
ftr-464	1219	31	the	the	DET
ftr-464	1219	32	1996	1996	NUM
ftr-464	1219	33	u.s	u.s	PROPN
ftr-464	1219	34	.	.	PROPN
ftr-464	1219	35	model	model	PROPN
ftr-464	1219	36	,	,	PUNCT
ftr-464	1219	37	the	the	DET
ftr-464	1219	38	treasury	treasury	NOUN
ftr-464	1219	39	has	have	AUX
ftr-464	1219	40	set	set	VERB
ftr-464	1219	41	forth	forth	ADP
ftr-464	1219	42	its	its	PRON
ftr-464	1219	43	current	current	ADJ
ftr-464	1219	44	negotiating	negotiating	NOUN
ftr-464	1219	45	position	position	NOUN
ftr-464	1219	46	regarding	regard	VERB
ftr-464	1219	47	the	the	DET
ftr-464	1219	48	definition	definition	NOUN
ftr-464	1219	49	of	of	ADP
ftr-464	1219	50	a	a	DET
ftr-464	1219	51	"	"	PUNCT
ftr-464	1219	52	pension	pension	NOUN
ftr-464	1219	53	"	"	PUNCT
ftr-464	1219	54	(	(	PUNCT
ftr-464	1219	55	which	which	PRON
ftr-464	1219	56	is	be	AUX
ftr-464	1219	57	not	not	PART
ftr-464	1219	58	necessarily	necessarily	ADV
ftr-464	1219	59	its	its	PRON
ftr-464	1219	60	interpretation	interpretation	NOUN
ftr-464	1219	61	of	of	ADP
ftr-464	1219	62	existing	exist	VERB
ftr-464	1219	63	treaties	treaty	NOUN
ftr-464	1219	64	)	)	PUNCT
ftr-464	1219	65	.	.	PUNCT
ftr-464	1220	1	the	the	DET
ftr-464	1220	2	text	text	NOUN
ftr-464	1220	3	of	of	ADP
ftr-464	1220	4	article	article	NOUN
ftr-464	1220	5	18	18	NUM
ftr-464	1220	6	of	of	ADP
ftr-464	1220	7	the	the	DET
ftr-464	1220	8	1996	1996	NUM
ftr-464	1220	9	u.s	u.s	PROPN
ftr-464	1220	10	.	.	PROPN
ftr-464	1220	11	model	model	NOUN
ftr-464	1220	12	refers	refer	VERB
ftr-464	1220	13	to	to	ADP
ftr-464	1220	14	"	"	PUNCT
ftr-464	1220	15	pension	pension	NOUN
ftr-464	1220	16	distributions	distribution	NOUN
ftr-464	1220	17	and	and	CCONJ
ftr-464	1220	18	other	other	ADJ
ftr-464	1220	19	similar	similar	ADJ
ftr-464	1220	20	remuneration	remuneration	NOUN
ftr-464	1220	21	...	...	PUNCT
ftr-464	1220	22	whether	whether	SCONJ
ftr-464	1220	23	paid	pay	VERB
ftr-464	1220	24	periodically	periodically	ADV
ftr-464	1220	25	or	or	CCONJ
ftr-464	1220	26	as	as	ADP
ftr-464	1220	27	a	a	DET
ftr-464	1220	28	lump	lump	NOUN
ftr-464	1220	29	sum	sum	NOUN
ftr-464	1220	30	.	.	PUNCT
ftr-464	1220	31	"	"	PUNCT
ftr-464	1221	1	'	'	PUNCT
ftr-464	1221	2	79	79	NUM
ftr-464	1221	3	the	the	DET
ftr-464	1221	4	treasury	treasury	NOUN
ftr-464	1221	5	's	's	PART
ftr-464	1221	6	explanation	explanation	NOUN
ftr-464	1221	7	specifies	specifie	NOUN
ftr-464	1221	8	that	that	SCONJ
ftr-464	1221	9	this	this	DET
ftr-464	1221	10	provision	provision	NOUN
ftr-464	1221	11	applies	apply	VERB
ftr-464	1221	12	to	to	ADP
ftr-464	1221	13	"	"	PUNCT
ftr-464	1221	14	qualified	qualified	ADJ
ftr-464	1221	15	plans	plan	NOUN
ftr-464	1221	16	under	under	ADP
ftr-464	1221	17	section	section	NOUN
ftr-464	1221	18	401	401	NUM
ftr-464	1221	19	,	,	PUNCT
ftr-464	1221	20	individual	individual	ADJ
ftr-464	1221	21	retirement	retirement	NOUN
ftr-464	1221	22	plans	plan	NOUN
ftr-464	1221	23	....	....	PUNCT
ftr-464	1221	24	nondiscriminatory	nondiscriminatory	ADJ
ftr-464	1221	25	section	section	NOUN
ftr-464	1221	26	art	art	NOUN
ftr-464	1221	27	.	.	PUNCT
ftr-464	1222	1	19	19	NUM
ftr-464	1222	2	,	,	PUNCT
ftr-464	1222	3	2	2	NUM
ftr-464	1222	4	of	of	ADP
ftr-464	1222	5	the	the	DET
ftr-464	1222	6	u.s.-netherlands	u.s.-netherland	NOUN
ftr-464	1222	7	income	income	PROPN
ftr-464	1222	8	tax	tax	PROPN
ftr-464	1222	9	treaty	treaty	PROPN
ftr-464	1222	10	.	.	PUNCT
ftr-464	1223	1	see	see	VERB
ftr-464	1223	2	supra	supra	PROPN
ftr-464	1223	3	note	note	PROPN
ftr-464	1223	4	169	169	NUM
ftr-464	1223	5	.	.	PUNCT
ftr-464	1224	1	the	the	DET
ftr-464	1224	2	irs	irs	PROPN
ftr-464	1224	3	explained	explain	VERB
ftr-464	1224	4	that	that	SCONJ
ftr-464	1224	5	"	"	PUNCT
ftr-464	1224	6	certain	certain	ADJ
ftr-464	1224	7	conditions	condition	NOUN
ftr-464	1224	8	must	must	AUX
ftr-464	1224	9	be	be	AUX
ftr-464	1224	10	met	meet	VERB
ftr-464	1224	11	for	for	ADP
ftr-464	1224	12	a	a	DET
ftr-464	1224	13	distribution	distribution	NOUN
ftr-464	1224	14	from	from	ADP
ftr-464	1224	15	a	a	DET
ftr-464	1224	16	'	'	PUNCT
ftr-464	1224	17	purc	purc	NOUN
ftr-464	1224	18	-	-	PUNCT
ftr-464	1224	19	rollovcr	rollovcr	NOUN
ftr-464	1224	20	'	'	PUNCT
ftr-464	1224	21	ira	ira	PROPN
ftr-464	1224	22	to	to	PART
ftr-464	1224	23	be	be	AUX
ftr-464	1224	24	treated	treat	VERB
ftr-464	1224	25	as	as	ADP
ftr-464	1224	26	a	a	DET
ftr-464	1224	27	pension	pension	NOUN
ftr-464	1224	28	for	for	ADP
ftr-464	1224	29	purposes	purpose	NOUN
ftr-464	1224	30	of	of	ADP
ftr-464	1224	31	a	a	DET
ftr-464	1224	32	treaty	treaty	NOUN
ftr-464	1224	33	,	,	PUNCT
ftr-464	1224	34	in	in	ADP
ftr-464	1224	35	order	order	NOUN
ftr-464	1224	36	to	to	PART
ftr-464	1224	37	ensure	ensure	VERB
ftr-464	1224	38	that	that	SCONJ
ftr-464	1224	39	the	the	DET
ftr-464	1224	40	distribution	distribution	NOUN
ftr-464	1224	41	is	be	AUX
ftr-464	1224	42	made	make	VERB
ftr-464	1224	43	as	as	ADP
ftr-464	1224	44	a	a	DET
ftr-464	1224	45	retirement	retirement	NOUN
ftr-464	1224	46	benefit	benefit	NOUN
ftr-464	1224	47	.	.	PUNCT
ftr-464	1224	48	"	"	PUNCT
ftr-464	1225	1	priv	priv	NOUN
ftr-464	1225	2	.	.	PUNCT
ftr-464	1226	1	ltr	ltr	PROPN
ftr-464	1226	2	.	.	PUNCT
ftr-464	1226	3	rul	rul	PROPN
ftr-464	1226	4	.	.	PUNCT
ftr-464	1227	1	96	96	NUM
ftr-464	1227	2	-	-	SYM
ftr-464	1227	3	26	26	NUM
ftr-464	1227	4	-	-	PUNCT
ftr-464	1227	5	055	055	NUM
ftr-464	1227	6	.	.	PUNCT
ftr-464	1228	1	"	"	PUNCT
ftr-464	1228	2	thesc	thesc	NOUN
ftr-464	1228	3	conditions	condition	NOUN
ftr-464	1228	4	arc	arc	VERB
ftr-464	1228	5	similar	similar	ADJ
ftr-464	1228	6	to	to	ADP
ftr-464	1228	7	those	those	PRON
ftr-464	1228	8	prescribed	prescribe	VERB
ftr-464	1228	9	under	under	ADP
ftr-464	1228	10	section	section	NOUN
ftr-464	1228	11	72(t)(2)(a	72(t)(2)(a	NOUN
ftr-464	1228	12	)	)	PUNCT
ftr-464	1228	13	...	...	PUNCT
ftr-464	1228	14	for	for	ADP
ftr-464	1228	15	avoiding	avoid	VERB
ftr-464	1228	16	the	the	DET
ftr-464	1228	17	10	10	NUM
ftr-464	1228	18	percent	percent	NOUN
ftr-464	1228	19	additional	additional	ADJ
ftr-464	1228	20	tax	tax	NOUN
ftr-464	1228	21	upon	upon	SCONJ
ftr-464	1228	22	an	an	DET
ftr-464	1228	23	early	early	ADJ
ftr-464	1228	24	withdrawal	withdrawal	NOUN
ftr-464	1228	25	..	..	PUNCT
ftr-464	1228	26	"	"	PUNCT
ftr-464	1229	1	i	i	PRON
ftr-464	1229	2	d.	d.	PROPN
ftr-464	1229	3	the	the	DET
ftr-464	1229	4	service	service	NOUN
ftr-464	1229	5	reasoned	reason	VERB
ftr-464	1229	6	that	that	SCONJ
ftr-464	1229	7	because	because	SCONJ
ftr-464	1229	8	the	the	DET
ftr-464	1229	9	"	"	PUNCT
ftr-464	1229	10	additional	additional	ADJ
ftr-464	1229	11	tax	tax	NOUN
ftr-464	1229	12	does	do	AUX
ftr-464	1229	13	not	not	PART
ftr-464	1229	14	apply	apply	VERB
ftr-464	1229	15	in	in	ADP
ftr-464	1229	16	the	the	DET
ftr-464	1229	17	case	case	NOUN
ftr-464	1229	18	of	of	ADP
ftr-464	1229	19	a	a	DET
ftr-464	1229	20	distribution	distribution	NOUN
ftr-464	1229	21	to	to	ADP
ftr-464	1229	22	a	a	DET
ftr-464	1229	23	divorced	divorce	VERB
ftr-464	1229	24	spouse	spouse	NOUN
ftr-464	1229	25	pursuant	pursuant	NOUN
ftr-464	1229	26	to	to	ADP
ftr-464	1229	27	a	a	DET
ftr-464	1229	28	qdro	qdro	NOUN
ftr-464	1229	29	(	(	PUNCT
ftr-464	1229	30	by	by	ADP
ftr-464	1229	31	reason	reason	NOUN
ftr-464	1229	32	of	of	ADP
ftr-464	1229	33	the	the	DET
ftr-464	1229	34	exception	exception	NOUN
ftr-464	1229	35	in	in	ADP
ftr-464	1229	36	section	section	NOUN
ftr-464	1229	37	72(t)(2)(c	72(t)(2)(c	NUM
ftr-464	1229	38	)	)	PUNCT
ftr-464	1229	39	]	]	PUNCT
ftr-464	1229	40	,	,	PUNCT
ftr-464	1229	41	such	such	ADJ
ftr-464	1229	42	distributions	distribution	NOUN
ftr-464	1229	43	...	...	PUNCT
ftr-464	1229	44	are	be	AUX
ftr-464	1229	45	to	to	PART
ftr-464	1229	46	be	be	AUX
ftr-464	1229	47	treated	treat	VERB
ftr-464	1229	48	as	as	ADP
ftr-464	1229	49	retirement	retirement	NOUN
ftr-464	1229	50	benefits	benefit	NOUN
ftr-464	1229	51	in	in	ADP
ftr-464	1229	52	all	all	DET
ftr-464	1229	53	events	event	NOUN
ftr-464	1229	54	.	.	PUNCT
ftr-464	1229	55	"	"	PUNCT
ftr-464	1230	1	i	i	PRON
ftr-464	1230	2	d.	d.	PROPN
ftr-464	1230	3	the	the	DET
ftr-464	1230	4	irs	irs	PROPN
ftr-464	1230	5	will	will	AUX
ftr-464	1230	6	not	not	PART
ftr-464	1230	7	,	,	PUNCT
ftr-464	1230	8	it	it	PRON
ftr-464	1230	9	explained	explain	VERB
ftr-464	1230	10	,	,	PUNCT
ftr-464	1230	11	"	"	PUNCT
ftr-464	1230	12	impose	impose	VERB
ftr-464	1230	13	conditions	condition	NOUN
ftr-464	1230	14	for	for	ADP
ftr-464	1230	15	treaty	treaty	NOUN
ftr-464	1230	16	purposes	purpose	NOUN
ftr-464	1230	17	that	that	PRON
ftr-464	1230	18	are	be	AUX
ftr-464	1230	19	not	not	PART
ftr-464	1230	20	otherwise	otherwise	ADV
ftr-464	1230	21	required	require	VERB
ftr-464	1230	22	to	to	PART
ftr-464	1230	23	affect	affect	VERB
ftr-464	1230	24	the	the	DET
ftr-464	1230	25	u.s	u.s	PROPN
ftr-464	1230	26	.	.	PROPN
ftr-464	1230	27	tax	tax	NOUN
ftr-464	1230	28	consequences	consequence	NOUN
ftr-464	1230	29	of	of	ADP
ftr-464	1230	30	the	the	DET
ftr-464	1230	31	distribution	distribution	NOUN
ftr-464	1230	32	.	.	PUNCT
ftr-464	1230	33	"	"	PUNCT
ftr-464	1231	1	i	i	PRON
ftr-464	1231	2	d.	d.	PROPN
ftr-464	1231	3	177	177	NUM
ftr-464	1231	4	.	.	PUNCT
ftr-464	1232	1	see	see	VERB
ftr-464	1232	2	irpac	irpac	ADJ
ftr-464	1232	3	paper	paper	NOUN
ftr-464	1232	4	,	,	PUNCT
ftr-464	1232	5	supra	supra	PROPN
ftr-464	1232	6	note	note	NOUN
ftr-464	1232	7	98	98	NUM
ftr-464	1232	8	,	,	PUNCT
ftr-464	1232	9	issue	issue	NOUN
ftr-464	1232	10	8	8	NUM
ftr-464	1232	11	.	.	PUNCT
ftr-464	1233	1	the	the	DET
ftr-464	1233	2	irpac	irpac	ADJ
ftr-464	1233	3	paper	paper	NOUN
ftr-464	1233	4	points	point	VERB
ftr-464	1233	5	out	out	ADP
ftr-464	1233	6	that	that	SCONJ
ftr-464	1233	7	"	"	PUNCT
ftr-464	1233	8	[	[	X
ftr-464	1233	9	tihe	tihe	ADJ
ftr-464	1233	10	original	original	ADJ
ftr-464	1233	11	source	source	NOUN
ftr-464	1233	12	of	of	ADP
ftr-464	1233	13	funding	funding	NOUN
ftr-464	1233	14	for	for	ADP
ftr-464	1233	15	an	an	DET
ftr-464	1233	16	ira	ira	PROPN
ftr-464	1233	17	is	be	AUX
ftr-464	1233	18	not	not	PART
ftr-464	1233	19	always	always	ADV
ftr-464	1233	20	clear	clear	ADJ
ftr-464	1233	21	to	to	ADP
ftr-464	1233	22	a	a	DET
ftr-464	1233	23	payor	payor	NOUN
ftr-464	1233	24	of	of	ADP
ftr-464	1233	25	ira	ira	PROPN
ftr-464	1233	26	distributions	distribution	NOUN
ftr-464	1233	27	,	,	PUNCT
ftr-464	1233	28	especially	especially	ADV
ftr-464	1233	29	where	where	SCONJ
ftr-464	1233	30	the	the	DET
ftr-464	1233	31	ira	ira	PROPN
ftr-464	1233	32	was	be	AUX
ftr-464	1233	33	established	establish	VERB
ftr-464	1233	34	pursuant	pursuant	ADV
ftr-464	1233	35	to	to	ADP
ftr-464	1233	36	a	a	DET
ftr-464	1233	37	rollover	rollover	NOUN
ftr-464	1233	38	or	or	CCONJ
ftr-464	1233	39	direct	direct	ADJ
ftr-464	1233	40	transfer	transfer	NOUN
ftr-464	1233	41	from	from	ADP
ftr-464	1233	42	another	another	DET
ftr-464	1233	43	ira	ira	PROPN
ftr-464	1233	44	at	at	ADP
ftr-464	1233	45	a	a	DET
ftr-464	1233	46	different	different	ADJ
ftr-464	1233	47	institution	institution	NOUN
ftr-464	1233	48	.	.	PUNCT
ftr-464	1233	49	"	"	PUNCT
ftr-464	1234	1	i	i	PRON
ftr-464	1234	2	d.	d.	PROPN
ftr-464	1234	3	accordingly	accordingly	ADV
ftr-464	1234	4	,	,	PUNCT
ftr-464	1234	5	the	the	DET
ftr-464	1234	6	paper	paper	NOUN
ftr-464	1234	7	suggests	suggest	VERB
ftr-464	1234	8	,	,	PUNCT
ftr-464	1234	9	"	"	PUNCT
ftr-464	1234	10	the	the	DET
ftr-464	1234	11	different	different	ADJ
ftr-464	1234	12	withholding	withholding	NOUN
ftr-464	1234	13	rules	rule	NOUN
ftr-464	1234	14	that	that	PRON
ftr-464	1234	15	apply	apply	VERB
ftr-464	1234	16	to	to	ADP
ftr-464	1234	17	iras	ira	NOUN
ftr-464	1234	18	,	,	PUNCT
ftr-464	1234	19	based	base	VERB
ftr-464	1234	20	on	on	ADP
ftr-464	1234	21	the	the	DET
ftr-464	1234	22	original	original	ADJ
ftr-464	1234	23	source	source	NOUN
ftr-464	1234	24	of	of	ADP
ftr-464	1234	25	such	such	ADJ
ftr-464	1234	26	funds	fund	NOUN
ftr-464	1234	27	,	,	PUNCT
ftr-464	1234	28	leads	lead	VERB
ftr-464	1234	29	[	[	X
ftr-464	1234	30	sic	sic	ADJ
ftr-464	1234	31	]	]	PUNCT
ftr-464	1234	32	to	to	ADP
ftr-464	1234	33	confusion	confusion	NOUN
ftr-464	1234	34	and	and	CCONJ
ftr-464	1234	35	undue	undue	ADJ
ftr-464	1234	36	administrative	administrative	ADJ
ftr-464	1234	37	burdens	burden	NOUN
ftr-464	1234	38	to	to	ADP
ftr-464	1234	39	the	the	DET
ftr-464	1234	40	payor	payor	NOUN
ftr-464	1234	41	.	.	PUNCT
ftr-464	1234	42	"	"	PUNCT
ftr-464	1235	1	i	i	PRON
ftr-464	1235	2	d.	d.	PROPN
ftr-464	1235	3	bissell	bissell	PROPN
ftr-464	1235	4	recommends	recommend	VERB
ftr-464	1235	5	that	that	SCONJ
ftr-464	1235	6	taxpayers	taxpayer	NOUN
ftr-464	1235	7	"	"	PUNCT
ftr-464	1235	8	discuss	discuss	VERB
ftr-464	1235	9	the	the	DET
ftr-464	1235	10	u.s	u.s	PROPN
ftr-464	1235	11	.	.	PROPN
ftr-464	1235	12	tax	tax	PROPN
ftr-464	1235	13	and	and	CCONJ
ftr-464	1235	14	treaty	treaty	NOUN
ftr-464	1235	15	rules	rule	NOUN
ftr-464	1235	16	in	in	ADP
ftr-464	1235	17	advance	advance	NOUN
ftr-464	1235	18	with	with	ADP
ftr-464	1235	19	the	the	DET
ftr-464	1235	20	ira	ira	PROPN
ftr-464	1235	21	fiduciary	fiduciary	NOUN
ftr-464	1235	22	,	,	PUNCT
ftr-464	1235	23	so	so	SCONJ
ftr-464	1235	24	as	as	SCONJ
ftr-464	1235	25	to	to	PART
ftr-464	1235	26	anticipate	anticipate	VERB
ftr-464	1235	27	whether	whether	SCONJ
ftr-464	1235	28	the	the	DET
ftr-464	1235	29	fiduciary	fiduciary	ADJ
ftr-464	1235	30	will	will	AUX
ftr-464	1235	31	withhold	withhold	VERB
ftr-464	1235	32	tax	tax	NOUN
ftr-464	1235	33	.	.	PUNCT
ftr-464	1235	34	"	"	PUNCT
ftr-464	1236	1	bissell	bissell	PROPN
ftr-464	1236	2	,	,	PUNCT
ftr-464	1236	3	supra	supra	PROPN
ftr-464	1236	4	note	note	NOUN
ftr-464	1236	5	98	98	NUM
ftr-464	1236	6	,	,	PUNCT
ftr-464	1236	7	at	at	ADP
ftr-464	1236	8	80	80	NUM
ftr-464	1236	9	.	.	PUNCT
ftr-464	1236	10	178	178	NUM
ftr-464	1236	11	.	.	PUNCT
ftr-464	1237	1	revised	revise	VERB
ftr-464	1237	2	protocol	protocol	NOUN
ftr-464	1237	3	amending	amend	VERB
ftr-464	1237	4	the	the	DET
ftr-464	1237	5	1980	1980	NUM
ftr-464	1237	6	tax	tax	NOUN
ftr-464	1237	7	convention	convention	NOUN
ftr-464	1237	8	with	with	ADP
ftr-464	1237	9	canada	canada	PROPN
ftr-464	1237	10	.	.	PUNCT
ftr-464	1238	1	mar	mar	PROPN
ftr-464	1238	2	.	.	PROPN
ftr-464	1238	3	17	17	NUM
ftr-464	1238	4	,	,	PUNCT
ftr-464	1238	5	1995	1995	NUM
ftr-464	1238	6	,	,	PUNCT
ftr-464	1238	7	art	art	NOUN
ftr-464	1238	8	.	.	PUNCT
ftr-464	1239	1	9	9	NUM
ftr-464	1239	2	,	,	PUNCT
ftr-464	1239	3	11	11	NUM
ftr-464	1239	4	(	(	PUNCT
ftr-464	1239	5	replacing	replace	VERB
ftr-464	1239	6	art	art	NOUN
ftr-464	1239	7	.	.	PUNCT
ftr-464	1240	1	18	18	NUM
ftr-464	1240	2	,	,	PUNCT
ftr-464	1240	3	t1	t1	NOUN
ftr-464	1240	4	3	3	NUM
ftr-464	1240	5	of	of	ADP
ftr-464	1240	6	the	the	DET
ftr-464	1240	7	u.s.-canada	u.s.-canada	NOUN
ftr-464	1240	8	income	income	PROPN
ftr-464	1240	9	tax	tax	PROPN
ftr-464	1240	10	treaty	treaty	PROPN
ftr-464	1240	11	,	,	PUNCT
ftr-464	1240	12	signed	sign	VERB
ftr-464	1240	13	september	september	PROPN
ftr-464	1240	14	26	26	NUM
ftr-464	1240	15	,	,	PUNCT
ftr-464	1240	16	1980	1980	NUM
ftr-464	1240	17	)	)	PUNCT
ftr-464	1240	18	reprinted	reprint	VERB
ftr-464	1240	19	in	in	ADP
ftr-464	1240	20	tax	tax	NOUN
ftr-464	1240	21	treaties	treaty	NOUN
ftr-464	1240	22	(	(	PUNCT
ftr-464	1240	23	cch	cch	NOUN
ftr-464	1240	24	)	)	PUNCT
ftr-464	1240	25	1	1	NUM
ftr-464	1240	26	1946	1946	NUM
ftr-464	1240	27	[	[	X
ftr-464	1240	28	hereinafter	hereinafter	NOUN
ftr-464	1240	29	1995	1995	NUM
ftr-464	1240	30	revised	revise	VERB
ftr-464	1240	31	protocol	protocol	NOUN
ftr-464	1240	32	]	]	X
ftr-464	1240	33	.	.	PUNCT
ftr-464	1241	1	the	the	DET
ftr-464	1241	2	reference	reference	NOUN
ftr-464	1241	3	in	in	ADP
ftr-464	1241	4	the	the	DET
ftr-464	1241	5	1980	1980	NUM
ftr-464	1241	6	treaty	treaty	NOUN
ftr-464	1241	7	to	to	ADP
ftr-464	1241	8	a	a	DET
ftr-464	1241	9	"	"	PUNCT
ftr-464	1241	10	superannuation	superannuation	NOUN
ftr-464	1241	11	,	,	PUNCT
ftr-464	1241	12	pension	pension	NOUN
ftr-464	1241	13	or	or	CCONJ
ftr-464	1241	14	retirement	retirement	NOUN
ftr-464	1241	15	plan	plan	NOUN
ftr-464	1241	16	"	"	PUNCT
ftr-464	1241	17	was	be	AUX
ftr-464	1241	18	changed	change	VERB
ftr-464	1241	19	to	to	ADP
ftr-464	1241	20	a	a	DET
ftr-464	1241	21	"	"	PUNCT
ftr-464	1241	22	superannuation	superannuation	NOUN
ftr-464	1241	23	,	,	PUNCT
ftr-464	1241	24	pension	pension	NOUN
ftr-464	1241	25	or	or	CCONJ
ftr-464	1241	26	other	other	ADJ
ftr-464	1241	27	retirement	retirement	NOUN
ftr-464	1241	28	arrangement	arrangement	NOUN
ftr-464	1241	29	.	.	PUNCT
ftr-464	1241	30	"	"	PUNCT
ftr-464	1242	1	see	see	VERB
ftr-464	1242	2	i	i	PRON
ftr-464	1242	3	d.	d.	PROPN
ftr-464	1242	4	this	this	DET
ftr-464	1242	5	change	change	NOUN
ftr-464	1242	6	"	"	PUNCT
ftr-464	1242	7	clarifies	clarify	VERB
ftr-464	1242	8	that	that	SCONJ
ftr-464	1242	9	the	the	DET
ftr-464	1242	10	definition	definition	NOUN
ftr-464	1242	11	of	of	ADP
ftr-464	1242	12	pensions	pension	NOUN
ftr-464	1242	13	includes	include	VERB
ftr-464	1242	14	,	,	PUNCT
ftr-464	1242	15	for	for	ADP
ftr-464	1242	16	example	example	NOUN
ftr-464	1242	17	,	,	PUNCT
ftr-464	1242	18	payments	payment	NOUN
ftr-464	1242	19	from	from	ADP
ftr-464	1242	20	[	[	PUNCT
ftr-464	1242	21	an	an	DET
ftr-464	1242	22	ira	ira	PROPN
ftr-464	1242	23	or	or	CCONJ
ftr-464	1242	24	a	a	DET
ftr-464	1242	25	canadian	canadian	ADJ
ftr-464	1242	26	registered	register	VERB
ftr-464	1242	27	retirement	retirement	NOUN
ftr-464	1242	28	savings	saving	NOUN
ftr-464	1242	29	plan	plan	NOUN
ftr-464	1242	30	or	or	CCONJ
ftr-464	1242	31	registered	register	VERB
ftr-464	1242	32	retirement	retirement	NOUN
ftr-464	1242	33	income	income	NOUN
ftr-464	1242	34	fundl	fundl	NOUN
ftr-464	1242	35	.	.	PUNCT
ftr-464	1242	36	"	"	PUNCT
ftr-464	1243	1	joint	joint	ADJ
ftr-464	1243	2	comm	comm	NOUN
ftr-464	1243	3	.	.	PUNCT
ftr-464	1244	1	on	on	ADP
ftr-464	1244	2	tax'n	tax'n	NOUN
ftr-464	1244	3	,	,	PUNCT
ftr-464	1244	4	explanation	explanation	NOUN
ftr-464	1244	5	of	of	ADP
ftr-464	1244	6	proposed	propose	VERB
ftr-464	1244	7	protocol	protocol	NOUN
ftr-464	1244	8	to	to	ADP
ftr-464	1244	9	the	the	DET
ftr-464	1244	10	income	income	NOUN
ftr-464	1244	11	tax	tax	NOUN
ftr-464	1244	12	treaty	treaty	NOUN
ftr-464	1244	13	between	between	ADP
ftr-464	1244	14	the	the	DET
ftr-464	1244	15	united	united	PROPN
ftr-464	1244	16	states	states	PROPN
ftr-464	1244	17	and	and	CCONJ
ftr-464	1244	18	canada	canada	PROPN
ftr-464	1244	19	(	(	PUNCT
ftr-464	1244	20	jcs-15	jcs-15	PROPN
ftr-464	1244	21	-	-	X
ftr-464	1244	22	95	95	NUM
ftr-464	1244	23	)	)	PUNCT
ftr-464	1244	24	,	,	PUNCT
ftr-464	1244	25	may	may	AUX
ftr-464	1244	26	23	23	NUM
ftr-464	1244	27	,	,	PUNCT
ftr-464	1244	28	1995	1995	NUM
ftr-464	1244	29	,	,	PUNCT
ftr-464	1244	30	(	(	PUNCT
ftr-464	1244	31	joint	joint	ADJ
ftr-464	1244	32	comm	comm	NOUN
ftr-464	1244	33	.	.	PUNCT
ftr-464	1245	1	print	print	NOUN
ftr-464	1245	2	1995	1995	NUM
ftr-464	1245	3	)	)	PUNCT
ftr-464	1245	4	.	.	PUNCT
ftr-464	1246	1	see	see	VERB
ftr-464	1246	2	also	also	ADV
ftr-464	1246	3	treasury	treasury	PROPN
ftr-464	1246	4	department	department	PROPN
ftr-464	1246	5	technical	technical	ADJ
ftr-464	1246	6	explanation	explanation	NOUN
ftr-464	1246	7	of	of	ADP
ftr-464	1246	8	the	the	DET
ftr-464	1246	9	protocol	protocol	NOUN
ftr-464	1246	10	amending	amend	VERB
ftr-464	1246	11	the	the	DET
ftr-464	1246	12	convention	convention	NOUN
ftr-464	1246	13	between	between	ADP
ftr-464	1246	14	the	the	DET
ftr-464	1246	15	united	united	PROPN
ftr-464	1246	16	states	states	PROPN
ftr-464	1246	17	of	of	ADP
ftr-464	1246	18	america	america	PROPN
ftr-464	1246	19	and	and	CCONJ
ftr-464	1246	20	canada	canada	PROPN
ftr-464	1246	21	(	(	PUNCT
ftr-464	1246	22	june	june	PROPN
ftr-464	1246	23	13	13	NUM
ftr-464	1246	24	,	,	PUNCT
ftr-464	1246	25	1995	1995	NUM
ftr-464	1246	26	)	)	PUNCT
ftr-464	1246	27	.	.	PUNCT
ftr-464	1247	1	95	95	NUM
ftr-464	1247	2	tnt	tnt	NOUN
ftr-464	1247	3	115	115	NUM
ftr-464	1247	4	-	-	SYM
ftr-464	1247	5	64	64	NUM
ftr-464	1247	6	(	(	PUNCT
ftr-464	1247	7	june	june	PROPN
ftr-464	1247	8	14	14	NUM
ftr-464	1247	9	,	,	PUNCT
ftr-464	1247	10	1995	1995	NUM
ftr-464	1247	11	)	)	PUNCT
ftr-464	1247	12	(	(	PUNCT
ftr-464	1247	13	lexis	lexis	X
ftr-464	1247	14	,	,	PUNCT
ftr-464	1247	15	fedtax	fedtax	NOUN
ftr-464	1247	16	library	library	NOUN
ftr-464	1247	17	,	,	PUNCT
ftr-464	1247	18	tnt	tnt	NOUN
ftr-464	1247	19	file	file	NOUN
ftr-464	1247	20	)	)	PUNCT
ftr-464	1248	1	[	[	X
ftr-464	1248	2	hereinafter	hereinafter	NOUN
ftr-464	1248	3	treasury	treasury	NOUN
ftr-464	1248	4	explanation	explanation	NOUN
ftr-464	1248	5	of	of	ADP
ftr-464	1248	6	revised	revise	VERB
ftr-464	1248	7	protocol	protocol	NOUN
ftr-464	1248	8	to	to	ADP
ftr-464	1248	9	u.s.-canada	u.s.-canada	PROPN
ftr-464	1248	10	treaty	treaty	PROPN
ftr-464	1248	11	]	]	PUNCT
ftr-464	1248	12	.	.	PUNCT
ftr-464	1249	1	the	the	DET
ftr-464	1249	2	treasury	treasury	PROPN
ftr-464	1249	3	explanation	explanation	NOUN
ftr-464	1249	4	further	further	ADJ
ftr-464	1249	5	states	state	NOUN
ftr-464	1249	6	:	:	PUNCT
ftr-464	1249	7	"	"	PUNCT
ftr-464	1249	8	the	the	DET
ftr-464	1249	9	term	term	NOUN
ftr-464	1249	10	'	'	PUNCT
ftr-464	1249	11	pensions	pension	NOUN
ftr-464	1249	12	'	'	PUNCT
ftr-464	1249	13	also	also	ADV
ftr-464	1249	14	would	would	AUX
ftr-464	1249	15	include	include	VERB
ftr-464	1249	16	amounts	amount	NOUN
ftr-464	1249	17	paid	pay	VERB
ftr-464	1249	18	by	by	ADP
ftr-464	1249	19	other	other	ADJ
ftr-464	1249	20	retirement	retirement	NOUN
ftr-464	1249	21	plans	plan	NOUN
ftr-464	1249	22	or	or	CCONJ
ftr-464	1249	23	arrangements	arrangement	NOUN
ftr-464	1249	24	,	,	PUNCT
ftr-464	1249	25	whether	whether	SCONJ
ftr-464	1249	26	or	or	CCONJ
ftr-464	1249	27	not	not	PART
ftr-464	1249	28	they	they	PRON
ftr-464	1249	29	are	be	AUX
ftr-464	1249	30	qualified	qualified	ADJ
ftr-464	1249	31	plans	plan	NOUN
ftr-464	1249	32	under	under	ADP
ftr-464	1249	33	u.s	u.s	PROPN
ftr-464	1249	34	.	.	PROPN
ftr-464	1249	35	domestic	domestic	ADJ
ftr-464	1249	36	law	law	NOUN
ftr-464	1249	37	;	;	PUNCT
ftr-464	1249	38	this	this	PRON
ftr-464	1249	39	would	would	AUX
ftr-464	1249	40	include	include	VERB
ftr-464	1249	41	,	,	PUNCT
ftr-464	1249	42	for	for	ADP
ftr-464	1249	43	example	example	NOUN
ftr-464	1249	44	.	.	PUNCT
ftr-464	1250	1	plans	plan	NOUN
ftr-464	1250	2	and	and	CCONJ
ftr-464	1250	3	arrangements	arrangement	NOUN
ftr-464	1250	4	described	describe	VERB
ftr-464	1250	5	in	in	ADP
ftr-464	1250	6	section	section	NOUN
ftr-464	1250	7	457	457	NUM
ftr-464	1250	8	or	or	CCONJ
ftr-464	1250	9	414(d	414(d	NOUN
ftr-464	1250	10	)	)	PUNCT
ftr-464	1250	11	of	of	ADP
ftr-464	1250	12	the	the	DET
ftr-464	1250	13	internal	internal	ADJ
ftr-464	1250	14	revenue	revenue	NOUN
ftr-464	1250	15	code	code	NOUN
ftr-464	1250	16	.	.	PUNCT
ftr-464	1250	17	"	"	PUNCT
ftr-464	1251	1	i	i	PRON
ftr-464	1251	2	d.	d.	PROPN
ftr-464	1251	3	179	179	NUM
ftr-464	1251	4	.	.	PUNCT
ftr-464	1252	1	see	see	VERB
ftr-464	1252	2	1996	1996	NUM
ftr-464	1252	3	u.s	u.s	PROPN
ftr-464	1252	4	.	.	PROPN
ftr-464	1252	5	model	model	PROPN
ftr-464	1252	6	,	,	PUNCT
ftr-464	1252	7	supra	supra	PROPN
ftr-464	1252	8	note	note	NOUN
ftr-464	1252	9	2	2	NUM
ftr-464	1252	10	,	,	PUNCT
ftr-464	1252	11	art	art	NOUN
ftr-464	1252	12	.	.	PUNCT
ftr-464	1253	1	18	18	NUM
ftr-464	1253	2	.	.	NOUN
ftr-464	1253	3	9	9	NUM
ftr-464	1253	4	1	1	NUM
ftr-464	1253	5	.	.	PUNCT
ftr-464	1254	1	the	the	DET
ftr-464	1254	2	treasury	treasury	PROPN
ftr-464	1254	3	states	state	VERB
ftr-464	1254	4	that	that	SCONJ
ftr-464	1254	5	"	"	PUNCT
ftr-464	1254	6	'	'	PUNCT
ftr-464	1254	7	[	[	X
ftr-464	1254	8	t	t	X
ftr-464	1254	9	~	~	PUNCT
ftr-464	1254	10	he	he	PRON
ftr-464	1254	11	same	same	ADJ
ftr-464	1254	12	result	result	NOUN
ftr-464	1254	13	is	be	AUX
ftr-464	1254	14	understood	understand	VERB
ftr-464	1254	15	to	to	PART
ftr-464	1254	16	apply	apply	VERB
ftr-464	1254	17	in	in	ADP
ftr-464	1254	18	u.s	u.s	PROPN
ftr-464	1254	19	.	.	PROPN
ftr-464	1254	20	treaties	treaty	NOUN
ftr-464	1254	21	that	that	PRON
ftr-464	1254	22	do	do	AUX
ftr-464	1254	23	not	not	PART
ftr-464	1254	24	make	make	VERB
ftr-464	1254	25	this	this	DET
ftr-464	1254	26	point	point	NOUN
ftr-464	1254	27	explicitly	explicitly	ADV
ftr-464	1254	28	.	.	PUNCT
ftr-464	1254	29	"	"	PUNCT
ftr-464	1255	1	1996	1996	NUM
ftr-464	1255	2	treasury	treasury	PROPN
ftr-464	1255	3	explanation	explanation	NOUN
ftr-464	1255	4	,	,	PUNCT
ftr-464	1255	5	supra	supra	PROPN
ftr-464	1255	6	note	note	NOUN
ftr-464	1255	7	2	2	NUM
ftr-464	1255	8	,	,	PUNCT
ftr-464	1255	9	1	1	NUM
ftr-464	1255	10	242	242	NUM
ftr-464	1255	11	.	.	PUNCT
ftr-464	1256	1	19961	19961	NUM
ftr-464	1256	2	florida	florida	PROPN
ftr-464	1256	3	tax	tax	NOUN
ftr-464	1256	4	review	review	NOUN
ftr-464	1256	5	457	457	NUM
ftr-464	1256	6	plans	plan	NOUN
ftr-464	1256	7	,	,	PUNCT
ftr-464	1256	8	section	section	NOUN
ftr-464	1256	9	403(a	403(a	NOUN
ftr-464	1256	10	)	)	PUNCT
ftr-464	1256	11	qualified	qualified	ADJ
ftr-464	1256	12	annuity	annuity	NOUN
ftr-464	1256	13	plans	plan	NOUN
ftr-464	1256	14	,	,	PUNCT
ftr-464	1256	15	and	and	CCONJ
ftr-464	1256	16	section	section	NOUN
ftr-464	1256	17	403(b	403(b	PROPN
ftr-464	1256	18	)	)	PUNCT
ftr-464	1256	19	plans	plan	NOUN
ftr-464	1256	20	.	.	PUNCT
ftr-464	1256	21	"	"	PUNCT
ftr-464	1257	1	all	all	DET
ftr-464	1257	2	these	these	DET
ftr-464	1257	3	examples	example	NOUN
ftr-464	1257	4	of	of	ADP
ftr-464	1257	5	included	include	VERB
ftr-464	1257	6	plans	plan	NOUN
ftr-464	1257	7	are	be	AUX
ftr-464	1257	8	funded	fund	VERB
ftr-464	1257	9	plans	plan	NOUN
ftr-464	1257	10	,	,	PUNCT
ftr-464	1257	11	except	except	SCONJ
ftr-464	1257	12	that	that	DET
ftr-464	1257	13	section	section	NOUN
ftr-464	1257	14	457	457	NUM
ftr-464	1257	15	plans	plan	NOUN
ftr-464	1257	16	are	be	AUX
ftr-464	1257	17	required	require	VERB
ftr-464	1257	18	to	to	PART
ftr-464	1257	19	be	be	AUX
ftr-464	1257	20	"	"	PUNCT
ftr-464	1257	21	unfunded	unfunded	ADJ
ftr-464	1257	22	.	.	PUNCT
ftr-464	1258	1	"'80	"'80	NOUN
ftr-464	1258	2	the	the	DET
ftr-464	1258	3	treasury	treasury	NOUN
ftr-464	1258	4	further	far	ADV
ftr-464	1258	5	explains	explain	VERB
ftr-464	1258	6	that	that	SCONJ
ftr-464	1258	7	"	"	PUNCT
ftr-464	1258	8	competent	competent	ADJ
ftr-464	1258	9	authorities	authority	NOUN
ftr-464	1258	10	may	may	AUX
ftr-464	1258	11	agree	agree	VERB
ftr-464	1258	12	that	that	SCONJ
ftr-464	1258	13	distributions	distribution	NOUN
ftr-464	1258	14	from	from	ADP
ftr-464	1258	15	other	other	ADJ
ftr-464	1258	16	plans	plan	NOUN
ftr-464	1258	17	that	that	PRON
ftr-464	1258	18	generally	generally	ADV
ftr-464	1258	19	meet	meet	VERB
ftr-464	1258	20	similar	similar	ADJ
ftr-464	1258	21	criteria	criterion	NOUN
ftr-464	1258	22	to	to	ADP
ftr-464	1258	23	those	those	PRON
ftr-464	1258	24	applicable	applicable	ADJ
ftr-464	1258	25	to	to	ADP
ftr-464	1258	26	other	other	ADJ
ftr-464	1258	27	plans	plan	NOUN
ftr-464	1258	28	established	establish	VERB
ftr-464	1258	29	under	under	ADP
ftr-464	1258	30	their	their	PRON
ftr-464	1258	31	respective	respective	ADJ
ftr-464	1258	32	laws	law	NOUN
ftr-464	1258	33	also	also	ADV
ftr-464	1258	34	qualify	qualify	VERB
ftr-464	1258	35	for	for	ADP
ftr-464	1258	36	the	the	DET
ftr-464	1258	37	benefits	benefit	NOUN
ftr-464	1258	38	of	of	ADP
ftr-464	1258	39	'	'	PUNCT
ftr-464	1258	40	the	the	DET
ftr-464	1258	41	treaty	treaty	NOUN
ftr-464	1258	42	.	.	PUNCT
ftr-464	1259	1	the	the	DET
ftr-464	1259	2	criteria	criterion	NOUN
ftr-464	1259	3	listed	list	VERB
ftr-464	1259	4	for	for	ADP
ftr-464	1259	5	the	the	DET
ftr-464	1259	6	u.s	u.s	PROPN
ftr-464	1259	7	.	.	PROPN
ftr-464	1259	8	by	by	ADP
ftr-464	1259	9	treasury	treasury	PROPN
ftr-464	1259	10	'	'	PUNCT
ftr-464	1259	11	are	be	AUX
ftr-464	1259	12	that	that	SCONJ
ftr-464	1259	13	the	the	DET
ftr-464	1259	14	plan	plan	NOUN
ftr-464	1259	15	(	(	PUNCT
ftr-464	1259	16	a	a	X
ftr-464	1259	17	)	)	PUNCT
ftr-464	1259	18	be	be	AUX
ftr-464	1259	19	"	"	PUNCT
ftr-464	1259	20	written	write	VERB
ftr-464	1259	21	"	"	PUNCT
ftr-464	1259	22	;	;	PUNCT
ftr-464	1259	23	(	(	PUNCT
ftr-464	1259	24	b	b	X
ftr-464	1259	25	)	)	PUNCT
ftr-464	1259	26	be	be	AUX
ftr-464	1259	27	"	"	PUNCT
ftr-464	1259	28	nondiscriminatory	nondiscriminatory	ADJ
ftr-464	1259	29	"	"	PUNCT
ftr-464	1259	30	in	in	ADP
ftr-464	1259	31	the	the	DET
ftr-464	1259	32	case	case	NOUN
ftr-464	1259	33	of	of	ADP
ftr-464	1259	34	an	an	DET
ftr-464	1259	35	employer	employer	NOUN
ftr-464	1259	36	-	-	PUNCT
ftr-464	1259	37	sponsored	sponsor	VERB
ftr-464	1259	38	plan	plan	NOUN
ftr-464	1259	39	;	;	PUNCT
ftr-464	1259	40	82	82	NUM
ftr-464	1259	41	(	(	PUNCT
ftr-464	1259	42	c	c	NOUN
ftr-464	1259	43	)	)	PUNCT
ftr-464	1259	44	contain	contain	VERB
ftr-464	1259	45	restrictions	restriction	NOUN
ftr-464	1259	46	on	on	ADP
ftr-464	1259	47	non	non	ADJ
ftr-464	1259	48	-	-	ADJ
ftr-464	1259	49	retirement	retirement	ADJ
ftr-464	1259	50	use	use	NOUN
ftr-464	1259	51	of	of	ADP
ftr-464	1259	52	assets	asset	NOUN
ftr-464	1259	53	by	by	ADP
ftr-464	1259	54	participants	participant	NOUN
ftr-464	1259	55	;	;	PUNCT
ftr-464	1259	56	183	183	NUM
ftr-464	1259	57	and	and	CCONJ
ftr-464	1259	58	"	"	PUNCT
ftr-464	1259	59	in	in	ADP
ftr-464	1259	60	all	all	DET
ftr-464	1259	61	cases	case	NOUN
ftr-464	1259	62	be	be	VERB
ftr-464	1259	63	subject	subject	ADJ
ftr-464	1259	64	to	to	ADP
ftr-464	1259	65	tax	tax	NOUN
ftr-464	1259	66	provisions	provision	NOUN
ftr-464	1259	67	that	that	PRON
ftr-464	1259	68	discourage	discourage	VERB
ftr-464	1259	69	participants	participant	NOUN
ftr-464	1259	70	from	from	ADP
ftr-464	1259	71	using	use	VERB
ftr-464	1259	72	the	the	DET
ftr-464	1259	73	assets	asset	NOUN
ftr-464	1259	74	for	for	ADP
ftr-464	1259	75	purposes	purpose	NOUN
ftr-464	1259	76	other	other	ADJ
ftr-464	1259	77	than	than	ADP
ftr-464	1259	78	retirement	retirement	NOUN
ftr-464	1259	79	;	;	PUNCT
ftr-464	1259	80	"	"	PUNCT
ftr-464	1259	81	and	and	CCONJ
ftr-464	1259	82	(	(	PUNCT
ftr-464	1259	83	d	d	X
ftr-464	1259	84	)	)	PUNCT
ftr-464	1259	85	require	require	VERB
ftr-464	1259	86	minimum	minimum	ADJ
ftr-464	1259	87	distributions	distribution	NOUN
ftr-464	1259	88	so	so	SCONJ
ftr-464	1259	89	that	that	SCONJ
ftr-464	1259	90	death	death	NOUN
ftr-464	1259	91	benefits	benefit	NOUN
ftr-464	1259	92	to	to	ADP
ftr-464	1259	93	survivors	survivor	NOUN
ftr-464	1259	94	are	be	AUX
ftr-464	1259	95	merely	merely	ADV
ftr-464	1259	96	incidental	incidental	ADJ
ftr-464	1259	97	.	.	PUNCT
ftr-464	1260	1	"8	"8	NOUN
ftr-464	1260	2	it	it	PRON
ftr-464	1260	3	would	would	AUX
ftr-464	1260	4	seem	seem	VERB
ftr-464	1260	5	that	that	SCONJ
ftr-464	1260	6	the	the	DET
ftr-464	1260	7	second	second	ADJ
ftr-464	1260	8	part	part	NOUN
ftr-464	1260	9	of	of	ADP
ftr-464	1260	10	criteria	criterion	NOUN
ftr-464	1260	11	(	(	PUNCT
ftr-464	1260	12	c	c	X
ftr-464	1260	13	)	)	PUNCT
ftr-464	1260	14	would	would	AUX
ftr-464	1260	15	not	not	PART
ftr-464	1260	16	be	be	AUX
ftr-464	1260	17	met	meet	VERB
ftr-464	1260	18	by	by	ADP
ftr-464	1260	19	most	most	ADJ
ftr-464	1260	20	plans	plan	NOUN
ftr-464	1260	21	that	that	PRON
ftr-464	1260	22	are	be	AUX
ftr-464	1260	23	ineligible	ineligible	ADJ
ftr-464	1260	24	for	for	ADP
ftr-464	1260	25	tax	tax	NOUN
ftr-464	1260	26	-	-	PUNCT
ftr-464	1260	27	qualified	qualified	ADJ
ftr-464	1260	28	treatment	treatment	NOUN
ftr-464	1260	29	under	under	ADP
ftr-464	1260	30	the	the	DET
ftr-464	1260	31	code	code	NOUN
ftr-464	1260	32	.	.	PUNCT
ftr-464	1261	1	finally	finally	ADV
ftr-464	1261	2	treasury	treasury	VERB
ftr-464	1261	3	in	in	ADP
ftr-464	1261	4	its	its	PRON
ftr-464	1261	5	explanation	explanation	NOUN
ftr-464	1261	6	of	of	ADP
ftr-464	1261	7	the	the	DET
ftr-464	1261	8	1996	1996	NUM
ftr-464	1261	9	u.s	u.s	PROPN
ftr-464	1261	10	.	.	PROPN
ftr-464	1261	11	model	model	NOUN
ftr-464	1261	12	restates	restate	VERB
ftr-464	1261	13	the	the	DET
ftr-464	1261	14	position	position	NOUN
ftr-464	1261	15	previously	previously	ADV
ftr-464	1261	16	announced	announce	VERB
ftr-464	1261	17	in	in	ADP
ftr-464	1261	18	private	private	ADJ
ftr-464	1261	19	rulings	ruling	NOUN
ftr-464	1261	20	that	that	SCONJ
ftr-464	1261	21	"	"	PUNCT
ftr-464	1261	22	certain	certain	ADJ
ftr-464	1261	23	distribution	distribution	NOUN
ftr-464	1261	24	requirements	requirement	NOUN
ftr-464	1261	25	"	"	PUNCT
ftr-464	1261	26	(	(	PUNCT
ftr-464	1261	27	essentially	essentially	ADV
ftr-464	1261	28	those	those	PRON
ftr-464	1261	29	set	set	VERB
ftr-464	1261	30	forth	forth	ADP
ftr-464	1261	31	in	in	ADP
ftr-464	1261	32	the	the	DET
ftr-464	1261	33	private	private	ADJ
ftr-464	1261	34	rulings	ruling	NOUN
ftr-464	1261	35	)	)	PUNCT
ftr-464	1261	36	'	'	PUNCT
ftr-464	1261	37	"	"	PUNCT
ftr-464	1261	38	must	must	AUX
ftr-464	1261	39	be	be	AUX
ftr-464	1261	40	met	meet	VERB
ftr-464	1261	41	before	before	SCONJ
ftr-464	1261	42	distributions	distribution	NOUN
ftr-464	1261	43	from	from	ADP
ftr-464	1261	44	these	these	DET
ftr-464	1261	45	plans	plan	NOUN
ftr-464	1261	46	would	would	AUX
ftr-464	1261	47	fall	fall	VERB
ftr-464	1261	48	under	under	ADP
ftr-464	1261	49	"	"	PUNCT
ftr-464	1261	50	the	the	DET
ftr-464	1261	51	treaty	treaty	NOUN
ftr-464	1261	52	provision	provision	NOUN
ftr-464	1261	53	.	.	PUNCT
ftr-464	1262	1	86	86	NUM
ftr-464	1262	2	180	180	NUM
ftr-464	1262	3	.	.	PUNCT
ftr-464	1263	1	see	see	VERB
ftr-464	1263	2	irc	irc	PROPN
ftr-464	1263	3	§	§	PROPN
ftr-464	1263	4	457(b)(6	457(b)(6	PROPN
ftr-464	1263	5	)	)	PUNCT
ftr-464	1263	6	;	;	PUNCT
ftr-464	1263	7	bittker	bittker	NOUN
ftr-464	1263	8	&	&	CCONJ
ftr-464	1263	9	lokken	lokken	PROPN
ftr-464	1263	10	,	,	PUNCT
ftr-464	1263	11	supra	supra	PROPN
ftr-464	1263	12	note	note	PROPN
ftr-464	1263	13	7	7	NUM
ftr-464	1263	14	,	,	PUNCT
ftr-464	1263	15	60.2.3	60.2.3	NOUN
ftr-464	1263	16	.	.	PUNCT
ftr-464	1264	1	181	181	NUM
ftr-464	1264	2	.	.	PUNCT
ftr-464	1265	1	see	see	VERB
ftr-464	1265	2	1996	1996	NUM
ftr-464	1265	3	treasury	treasury	PROPN
ftr-464	1265	4	explanation	explanation	NOUN
ftr-464	1265	5	,	,	PUNCT
ftr-464	1265	6	supra	supra	PROPN
ftr-464	1265	7	note	note	NOUN
ftr-464	1265	8	2	2	NUM
ftr-464	1265	9	,	,	PUNCT
ftr-464	1265	10	243	243	NUM
ftr-464	1265	11	.	.	NOUN
ftr-464	1265	12	182	182	NUM
ftr-464	1265	13	.	.	PUNCT
ftr-464	1266	1	treasury	treasury	PROPN
ftr-464	1266	2	states	state	VERB
ftr-464	1266	3	that	that	SCONJ
ftr-464	1266	4	"	"	PUNCT
ftr-464	1266	5	[	[	X
ftr-464	1266	6	i]n	i]n	VERB
ftr-464	1266	7	the	the	DET
ftr-464	1266	8	case	case	NOUN
ftr-464	1266	9	of	of	ADP
ftr-464	1266	10	an	an	DET
ftr-464	1266	11	employer	employer	NOUN
ftr-464	1266	12	-	-	PUNCT
ftr-464	1266	13	maintained	maintain	VERB
ftr-464	1266	14	plan	plan	NOUN
ftr-464	1266	15	,	,	PUNCT
ftr-464	1266	16	the	the	DET
ftr-464	1266	17	plan	plan	NOUN
ftr-464	1266	18	must	must	AUX
ftr-464	1266	19	be	be	AUX
ftr-464	1266	20	nondiscriminatory	nondiscriminatory	ADJ
ftr-464	1266	21	insofar	insofar	ADV
ftr-464	1266	22	as	as	SCONJ
ftr-464	1266	23	it	it	PRON
ftr-464	1266	24	(	(	PUNCT
ftr-464	1266	25	alone	alone	ADV
ftr-464	1266	26	or	or	CCONJ
ftr-464	1266	27	in	in	ADP
ftr-464	1266	28	combination	combination	NOUN
ftr-464	1266	29	with	with	ADP
ftr-464	1266	30	other	other	ADJ
ftr-464	1266	31	comparable	comparable	ADJ
ftr-464	1266	32	plans	plan	NOUN
ftr-464	1266	33	)	)	PUNCT
ftr-464	1266	34	must	must	AUX
ftr-464	1266	35	cover	cover	VERB
ftr-464	1266	36	a	a	DET
ftr-464	1266	37	wide	wide	ADJ
ftr-464	1266	38	range	range	NOUN
ftr-464	1266	39	of	of	ADP
ftr-464	1266	40	employees	employee	NOUN
ftr-464	1266	41	including	include	VERB
ftr-464	1266	42	rank	rank	NOUN
ftr-464	1266	43	and	and	CCONJ
ftr-464	1266	44	file	file	VERB
ftr-464	1266	45	employees	employee	NOUN
ftr-464	1266	46	,	,	PUNCT
ftr-464	1266	47	and	and	CCONJ
ftr-464	1266	48	actually	actually	ADV
ftr-464	1266	49	provide	provide	VERB
ftr-464	1266	50	significant	significant	ADJ
ftr-464	1266	51	benefits	benefit	NOUN
ftr-464	1266	52	for	for	ADP
ftr-464	1266	53	the	the	DET
ftr-464	1266	54	entire	entire	ADJ
ftr-464	1266	55	range	range	NOUN
ftr-464	1266	56	of	of	ADP
ftr-464	1266	57	covered	covered	ADJ
ftr-464	1266	58	employees	employee	NOUN
ftr-464	1266	59	.	.	PUNCT
ftr-464	1266	60	"	"	PUNCT
ftr-464	1267	1	i	i	PRON
ftr-464	1267	2	d.	d.	PROPN
ftr-464	1267	3	183	183	NUM
ftr-464	1267	4	.	.	PUNCT
ftr-464	1268	1	treasury	treasury	PROPN
ftr-464	1268	2	states	state	VERB
ftr-464	1268	3	that	that	SCONJ
ftr-464	1268	4	"	"	PUNCT
ftr-464	1268	5	[	[	X
ftr-464	1268	6	i]n	i]n	VERB
ftr-464	1268	7	the	the	DET
ftr-464	1268	8	case	case	NOUN
ftr-464	1268	9	of	of	ADP
ftr-464	1268	10	an	an	DET
ftr-464	1268	11	employer	employer	NOUN
ftr-464	1268	12	-	-	PUNCT
ftr-464	1268	13	maintained	maintain	VERB
ftr-464	1268	14	plan	plan	NOUN
ftr-464	1268	15	the	the	DET
ftr-464	1268	16	plan	plan	NOUN
ftr-464	1268	17	must	must	AUX
ftr-464	1268	18	contain	contain	VERB
ftr-464	1268	19	provisions	provision	NOUN
ftr-464	1268	20	that	that	PRON
ftr-464	1268	21	severely	severely	ADV
ftr-464	1268	22	limit	limit	VERB
ftr-464	1268	23	the	the	DET
ftr-464	1268	24	employees	employee	NOUN
ftr-464	1268	25	'	'	PART
ftr-464	1268	26	ability	ability	NOUN
ftr-464	1268	27	to	to	PART
ftr-464	1268	28	use	use	VERB
ftr-464	1268	29	plan	plan	NOUN
ftr-464	1268	30	assets	asset	NOUN
ftr-464	1268	31	for	for	ADP
ftr-464	1268	32	purposes	purpose	NOUN
ftr-464	1268	33	other	other	ADJ
ftr-464	1268	34	than	than	ADP
ftr-464	1268	35	retirement	retirement	NOUN
ftr-464	1268	36	.	.	PUNCT
ftr-464	1268	37	"	"	PUNCT
ftr-464	1269	1	i	i	PRON
ftr-464	1269	2	d.	d.	PROPN
ftr-464	1269	3	184	184	NUM
ftr-464	1269	4	.	.	PUNCT
ftr-464	1270	1	treasury	treasury	PROPN
ftr-464	1270	2	states	state	VERB
ftr-464	1270	3	that	that	SCONJ
ftr-464	1270	4	"	"	PUNCT
ftr-464	1270	5	[	[	X
ftr-464	1270	6	tihe	tihe	ADJ
ftr-464	1270	7	plan	plan	NOUN
ftr-464	1270	8	must	must	AUX
ftr-464	1270	9	provide	provide	VERB
ftr-464	1270	10	for	for	ADP
ftr-464	1270	11	payment	payment	NOUN
ftr-464	1270	12	of	of	ADP
ftr-464	1270	13	a	a	DET
ftr-464	1270	14	reasonable	reasonable	ADJ
ftr-464	1270	15	level	level	NOUN
ftr-464	1270	16	of	of	ADP
ftr-464	1270	17	benefits	benefit	NOUN
ftr-464	1270	18	at	at	ADP
ftr-464	1270	19	death	death	NOUN
ftr-464	1270	20	,	,	PUNCT
ftr-464	1270	21	a	a	DET
ftr-464	1270	22	stated	state	VERB
ftr-464	1270	23	age	age	NOUN
ftr-464	1270	24	,	,	PUNCT
ftr-464	1270	25	or	or	CCONJ
ftr-464	1270	26	an	an	DET
ftr-464	1270	27	event	event	NOUN
ftr-464	1270	28	related	relate	VERB
ftr-464	1270	29	to	to	ADP
ftr-464	1270	30	work	work	NOUN
ftr-464	1270	31	status	status	NOUN
ftr-464	1270	32	,	,	PUNCT
ftr-464	1270	33	and	and	CCONJ
ftr-464	1270	34	otherwise	otherwise	ADV
ftr-464	1270	35	require	require	VERB
ftr-464	1270	36	minimum	minimum	ADJ
ftr-464	1270	37	distributions	distribution	NOUN
ftr-464	1270	38	under	under	ADP
ftr-464	1270	39	rules	rule	NOUN
ftr-464	1270	40	designed	design	VERB
ftr-464	1270	41	to	to	PART
ftr-464	1270	42	ensure	ensure	VERB
ftr-464	1270	43	that	that	SCONJ
ftr-464	1270	44	any	any	DET
ftr-464	1270	45	death	death	NOUN
ftr-464	1270	46	benefits	benefit	NOUN
ftr-464	1270	47	provided	provide	VERB
ftr-464	1270	48	to	to	ADP
ftr-464	1270	49	the	the	DET
ftr-464	1270	50	participants	participant	NOUN
ftr-464	1270	51	'	'	PART
ftr-464	1270	52	survivors	survivor	NOUN
ftr-464	1270	53	are	be	AUX
ftr-464	1270	54	merely	merely	ADV
ftr-464	1270	55	incidental	incidental	ADJ
ftr-464	1270	56	to	to	ADP
ftr-464	1270	57	the	the	DET
ftr-464	1270	58	retirement	retirement	NOUN
ftr-464	1270	59	benefits	benefit	NOUN
ftr-464	1270	60	provided	provide	VERB
ftr-464	1270	61	to	to	ADP
ftr-464	1270	62	the	the	DET
ftr-464	1270	63	participants	participant	NOUN
ftr-464	1270	64	.	.	PUNCT
ftr-464	1270	65	"	"	PUNCT
ftr-464	1271	1	i	i	PRON
ftr-464	1271	2	d.	d.	PROPN
ftr-464	1271	3	243	243	NUM
ftr-464	1271	4	.	.	PUNCT
ftr-464	1271	5	185	185	NUM
ftr-464	1271	6	.	.	PUNCT
ftr-464	1272	1	see	see	VERB
ftr-464	1272	2	supra	supra	PROPN
ftr-464	1272	3	notes	note	VERB
ftr-464	1272	4	166	166	NUM
ftr-464	1272	5	-	-	SYM
ftr-464	1272	6	168	168	NUM
ftr-464	1272	7	and	and	CCONJ
ftr-464	1272	8	accompanying	accompany	VERB
ftr-464	1272	9	text	text	NOUN
ftr-464	1272	10	.	.	PUNCT
ftr-464	1273	1	186	186	NUM
ftr-464	1273	2	.	.	PUNCT
ftr-464	1274	1	these	these	PRON
ftr-464	1274	2	are	be	AUX
ftr-464	1274	3	that	that	SCONJ
ftr-464	1274	4	"	"	PUNCT
ftr-464	1274	5	the	the	DET
ftr-464	1274	6	employee	employee	NOUN
ftr-464	1274	7	must	must	AUX
ftr-464	1274	8	have	have	AUX
ftr-464	1274	9	been	be	AUX
ftr-464	1274	10	either	either	ADV
ftr-464	1274	11	employed	employ	VERB
ftr-464	1274	12	by	by	ADP
ftr-464	1274	13	the	the	DET
ftr-464	1274	14	same	same	ADJ
ftr-464	1274	15	employer	employer	NOUN
ftr-464	1274	16	for	for	ADP
ftr-464	1274	17	five	five	NUM
ftr-464	1274	18	years	year	NOUN
ftr-464	1274	19	or	or	CCONJ
ftr-464	1274	20	be	be	AUX
ftr-464	1274	21	at	at	ADV
ftr-464	1274	22	least	least	ADV
ftr-464	1274	23	62	62	NUM
ftr-464	1274	24	years	year	NOUN
ftr-464	1274	25	old	old	ADJ
ftr-464	1274	26	at	at	ADP
ftr-464	1274	27	the	the	DET
ftr-464	1274	28	time	time	NOUN
ftr-464	1274	29	of	of	ADP
ftr-464	1274	30	the	the	DET
ftr-464	1274	31	distribution	distribution	NOUN
ftr-464	1274	32	"	"	PUNCT
ftr-464	1274	33	;	;	PUNCT
ftr-464	1274	34	and	and	CCONJ
ftr-464	1274	35	"	"	PUNCT
ftr-464	1274	36	the	the	DET
ftr-464	1274	37	distribution	distribution	NOUN
ftr-464	1274	38	must	must	AUX
ftr-464	1274	39	be	be	AUX
ftr-464	1274	40	either	either	CCONJ
ftr-464	1274	41	(	(	PUNCT
ftr-464	1274	42	a	a	NOUN
ftr-464	1274	43	)	)	PUNCT
ftr-464	1274	44	on	on	ADP
ftr-464	1274	45	account	account	NOUN
ftr-464	1274	46	of	of	ADP
ftr-464	1274	47	death	death	NOUN
ftr-464	1274	48	or	or	CCONJ
ftr-464	1274	49	disability	disability	NOUN
ftr-464	1274	50	,	,	PUNCT
ftr-464	1274	51	(	(	PUNCT
ftr-464	1274	52	b	b	X
ftr-464	1274	53	)	)	PUNCT
ftr-464	1274	54	as	as	ADP
ftr-464	1274	55	part	part	NOUN
ftr-464	1274	56	of	of	ADP
ftr-464	1274	57	a	a	DET
ftr-464	1274	58	series	series	NOUN
ftr-464	1274	59	of	of	ADP
ftr-464	1274	60	[	[	X
ftr-464	1274	61	vol	vol	NOUN
ftr-464	1274	62	.	.	PUNCT
ftr-464	1274	63	3:6	3:6	NUM
ftr-464	1275	1	u.s	u.s	PROPN
ftr-464	1275	2	.	.	PROPN
ftr-464	1275	3	income	income	NOUN
ftr-464	1275	4	taxation	taxation	NOUN
ftr-464	1275	5	of	of	ADP
ftr-464	1275	6	cross	cross	ADJ
ftr-464	1275	7	-	-	ADJ
ftr-464	1275	8	border	border	ADJ
ftr-464	1275	9	pensions	pension	NOUN
ftr-464	1275	10	payments	payment	NOUN
ftr-464	1275	11	of	of	ADP
ftr-464	1275	12	funded	funded	ADJ
ftr-464	1275	13	deferred	defer	VERB
ftr-464	1275	14	compensation	compensation	NOUN
ftr-464	1275	15	that	that	PRON
ftr-464	1275	16	do	do	AUX
ftr-464	1275	17	not	not	PART
ftr-464	1275	18	qualify	qualify	VERB
ftr-464	1275	19	under	under	ADP
ftr-464	1275	20	the	the	DET
ftr-464	1275	21	"	"	PUNCT
ftr-464	1275	22	pension	pension	NOUN
ftr-464	1275	23	"	"	PUNCT
ftr-464	1275	24	article	article	NOUN
ftr-464	1275	25	of	of	ADP
ftr-464	1275	26	a	a	DET
ftr-464	1275	27	treaty	treaty	NOUN
ftr-464	1275	28	may	may	AUX
ftr-464	1275	29	come	come	VERB
ftr-464	1275	30	under	under	ADP
ftr-464	1275	31	the	the	DET
ftr-464	1275	32	"	"	PUNCT
ftr-464	1275	33	other	other	ADJ
ftr-464	1275	34	income	income	NOUN
ftr-464	1275	35	"	"	PUNCT
ftr-464	1275	36	article	article	NOUN
ftr-464	1275	37	.	.	PUNCT
ftr-464	1276	1	for	for	ADP
ftr-464	1276	2	example	example	NOUN
ftr-464	1276	3	,	,	PUNCT
ftr-464	1276	4	in	in	ADP
ftr-464	1276	5	its	its	PRON
ftr-464	1276	6	recent	recent	ADJ
ftr-464	1276	7	decision	decision	NOUN
ftr-464	1276	8	in	in	ADP
ftr-464	1276	9	clayton	clayton	PROPN
ftr-464	1276	10	,	,	PUNCT
ftr-464	1276	11	the	the	DET
ftr-464	1276	12	u.s	u.s	PROPN
ftr-464	1276	13	.	.	PROPN
ftr-464	1276	14	court	court	PROPN
ftr-464	1276	15	of	of	ADP
ftr-464	1276	16	federal	federal	ADJ
ftr-464	1276	17	claims	claim	NOUN
ftr-464	1276	18	agreed	agree	VERB
ftr-464	1276	19	with	with	ADP
ftr-464	1276	20	the	the	DET
ftr-464	1276	21	irs	irs	PROPN
ftr-464	1276	22	position	position	NOUN
ftr-464	1276	23	that	that	SCONJ
ftr-464	1276	24	the	the	DET
ftr-464	1276	25	"	"	PUNCT
ftr-464	1276	26	accretion	accretion	NOUN
ftr-464	1276	27	"	"	PUNCT
ftr-464	1276	28	element	element	NOUN
ftr-464	1276	29	of	of	ADP
ftr-464	1276	30	a	a	DET
ftr-464	1276	31	1986	1986	NUM
ftr-464	1276	32	distribution	distribution	NOUN
ftr-464	1276	33	to	to	ADP
ftr-464	1276	34	canadian	canadian	ADJ
ftr-464	1276	35	employees	employee	NOUN
ftr-464	1276	36	working	work	VERB
ftr-464	1276	37	in	in	ADP
ftr-464	1276	38	canada	canada	PROPN
ftr-464	1276	39	in	in	ADP
ftr-464	1276	40	termination	termination	NOUN
ftr-464	1276	41	of	of	ADP
ftr-464	1276	42	chrysler	chrysler	NOUN
ftr-464	1276	43	's	's	PART
ftr-464	1276	44	employee	employee	NOUN
ftr-464	1276	45	stock	stock	NOUN
ftr-464	1276	46	ownership	ownership	NOUN
ftr-464	1276	47	plan	plan	NOUN
ftr-464	1276	48	was	be	AUX
ftr-464	1276	49	subject	subject	ADJ
ftr-464	1276	50	to	to	ADP
ftr-464	1276	51	article	article	NOUN
ftr-464	1276	52	22	22	NUM
ftr-464	1276	53	of	of	ADP
ftr-464	1276	54	the	the	DET
ftr-464	1276	55	u.s.-canada	u.s.-canada	NOUN
ftr-464	1276	56	treaty	treaty	PROPN
ftr-464	1276	57	,	,	PUNCT
ftr-464	1276	58	dealing	deal	VERB
ftr-464	1276	59	with	with	ADP
ftr-464	1276	60	"	"	PUNCT
ftr-464	1276	61	other	other	ADJ
ftr-464	1276	62	income	income	NOUN
ftr-464	1276	63	.	.	PUNCT
ftr-464	1277	1	"'87	"'87	PROPN
ftr-464	1277	2	similarly	similarly	ADV
ftr-464	1277	3	,	,	PUNCT
ftr-464	1277	4	the	the	DET
ftr-464	1277	5	irs	irs	PROPN
ftr-464	1277	6	has	have	AUX
ftr-464	1277	7	ruled	rule	VERB
ftr-464	1277	8	that	that	SCONJ
ftr-464	1277	9	a	a	DET
ftr-464	1277	10	distribution	distribution	NOUN
ftr-464	1277	11	from	from	ADP
ftr-464	1277	12	a	a	DET
ftr-464	1277	13	rollover	rollover	NOUN
ftr-464	1277	14	ira	ira	PROPN
ftr-464	1277	15	made	make	VERB
ftr-464	1277	16	before	before	ADP
ftr-464	1277	17	age	age	NOUN
ftr-464	1277	18	59	59	NUM
ftr-464	1277	19	-	-	SYM
ftr-464	1277	20	1/2	1/2	NUM
ftr-464	1277	21	(	(	PUNCT
ftr-464	1277	22	and	and	CCONJ
ftr-464	1277	23	thus	thus	ADV
ftr-464	1277	24	not	not	PART
ftr-464	1277	25	classified	classify	VERB
ftr-464	1277	26	as	as	ADP
ftr-464	1277	27	a	a	DET
ftr-464	1277	28	"	"	PUNCT
ftr-464	1277	29	pension	pension	NOUN
ftr-464	1277	30	"	"	PUNCT
ftr-464	1277	31	)	)	PUNCT
ftr-464	1277	32	was	be	AUX
ftr-464	1277	33	to	to	PART
ftr-464	1277	34	be	be	AUX
ftr-464	1277	35	classified	classify	VERB
ftr-464	1277	36	as	as	ADP
ftr-464	1277	37	"	"	PUNCT
ftr-464	1277	38	other	other	ADJ
ftr-464	1277	39	income	income	NOUN
ftr-464	1277	40	"	"	PUNCT
ftr-464	1277	41	under	under	ADP
ftr-464	1277	42	the	the	DET
ftr-464	1277	43	u.s.-u.k	u.s.-u.k	PROPN
ftr-464	1277	44	.	.	PROPN
ftr-464	1277	45	treaty	treaty	NOUN
ftr-464	1277	46	;	;	PUNCT
ftr-464	1277	47	as	as	ADP
ftr-464	1277	48	a	a	DET
ftr-464	1277	49	result	result	NOUN
ftr-464	1277	50	the	the	DET
ftr-464	1277	51	distribution	distribution	NOUN
ftr-464	1277	52	was	be	AUX
ftr-464	1277	53	exempted	exempt	VERB
ftr-464	1277	54	from	from	ADP
ftr-464	1277	55	u.s	u.s	PROPN
ftr-464	1277	56	.	.	PROPN
ftr-464	1277	57	tax	tax	NOUN
ftr-464	1277	58	.	.	PUNCT
ftr-464	1278	1	18	18	NUM
ftr-464	1278	2	1	1	NUM
ftr-464	1278	3	this	this	DET
ftr-464	1278	4	treaty	treaty	NOUN
ftr-464	1278	5	classification	classification	NOUN
ftr-464	1278	6	may	may	AUX
ftr-464	1278	7	not	not	PART
ftr-464	1278	8	be	be	AUX
ftr-464	1278	9	available	available	ADJ
ftr-464	1278	10	,	,	PUNCT
ftr-464	1278	11	however	however	ADV
ftr-464	1278	12	,	,	PUNCT
ftr-464	1278	13	to	to	ADP
ftr-464	1278	14	the	the	DET
ftr-464	1278	15	extent	extent	NOUN
ftr-464	1278	16	that	that	SCONJ
ftr-464	1278	17	distributions	distribution	NOUN
ftr-464	1278	18	are	be	AUX
ftr-464	1278	19	subject	subject	ADJ
ftr-464	1278	20	to	to	ADP
ftr-464	1278	21	section	section	NOUN
ftr-464	1278	22	864(c)(6	864(c)(6	NUM
ftr-464	1278	23	)	)	PUNCT
ftr-464	1278	24	(	(	PUNCT
ftr-464	1278	25	because	because	SCONJ
ftr-464	1278	26	they	they	PRON
ftr-464	1278	27	are	be	AUX
ftr-464	1278	28	attributable	attributable	ADJ
ftr-464	1278	29	to	to	ADP
ftr-464	1278	30	deductible	deductible	ADJ
ftr-464	1278	31	contributions	contribution	NOUN
ftr-464	1278	32	made	make	VERB
ftr-464	1278	33	with	with	ADP
ftr-464	1278	34	respect	respect	NOUN
ftr-464	1278	35	to	to	ADP
ftr-464	1278	36	services	service	NOUN
ftr-464	1278	37	performed	perform	VERB
ftr-464	1278	38	after	after	ADP
ftr-464	1278	39	1986)."9	1986)."9	PROPN
ftr-464	1278	40	in	in	ADP
ftr-464	1278	41	addition	addition	NOUN
ftr-464	1278	42	,	,	PUNCT
ftr-464	1278	43	some	some	DET
ftr-464	1278	44	treaties	treaty	NOUN
ftr-464	1278	45	,	,	PUNCT
ftr-464	1278	46	such	such	ADJ
ftr-464	1278	47	as	as	ADP
ftr-464	1278	48	the	the	DET
ftr-464	1278	49	u.s.substantially	u.s.substantially	ADV
ftr-464	1278	50	equal	equal	ADJ
ftr-464	1278	51	payments	payment	NOUN
ftr-464	1278	52	over	over	ADP
ftr-464	1278	53	the	the	DET
ftr-464	1278	54	employee	employee	NOUN
ftr-464	1278	55	's	's	PART
ftr-464	1278	56	life	life	NOUN
ftr-464	1278	57	expectancy	expectancy	NOUN
ftr-464	1278	58	(	(	PUNCT
ftr-464	1278	59	or	or	CCONJ
ftr-464	1278	60	over	over	ADP
ftr-464	1278	61	the	the	DET
ftr-464	1278	62	joint	joint	ADJ
ftr-464	1278	63	life	life	NOUN
ftr-464	1278	64	expectancy	expectancy	NOUN
ftr-464	1278	65	of	of	ADP
ftr-464	1278	66	the	the	DET
ftr-464	1278	67	employee	employee	NOUN
ftr-464	1278	68	and	and	CCONJ
ftr-464	1278	69	a	a	DET
ftr-464	1278	70	beneficiary	beneficiary	NOUN
ftr-464	1278	71	)	)	PUNCT
ftr-464	1278	72	,	,	PUNCT
ftr-464	1278	73	or	or	CCONJ
ftr-464	1278	74	(	(	PUNCT
ftr-464	1278	75	c	c	X
ftr-464	1278	76	)	)	PUNCT
ftr-464	1278	77	after	after	SCONJ
ftr-464	1278	78	the	the	DET
ftr-464	1278	79	employee	employee	NOUN
ftr-464	1278	80	attained	attain	VERB
ftr-464	1278	81	the	the	DET
ftr-464	1278	82	age	age	NOUN
ftr-464	1278	83	of	of	ADP
ftr-464	1278	84	55	55	NUM
ftr-464	1278	85	"	"	PUNCT
ftr-464	1278	86	;	;	PUNCT
ftr-464	1278	87	and	and	CCONJ
ftr-464	1278	88	finally	finally	ADV
ftr-464	1278	89	that	that	SCONJ
ftr-464	1278	90	"	"	PUNCT
ftr-464	1278	91	the	the	DET
ftr-464	1278	92	distribution	distribution	NOUN
ftr-464	1278	93	must	must	AUX
ftr-464	1278	94	be	be	AUX
ftr-464	1278	95	made	make	VERB
ftr-464	1278	96	either	either	CCONJ
ftr-464	1278	97	after	after	ADP
ftr-464	1278	98	separation	separation	NOUN
ftr-464	1278	99	from	from	ADP
ftr-464	1278	100	service	service	NOUN
ftr-464	1278	101	or	or	CCONJ
ftr-464	1278	102	on	on	ADV
ftr-464	1278	103	or	or	CCONJ
ftr-464	1278	104	after	after	ADP
ftr-464	1278	105	attainment	attainment	NOUN
ftr-464	1278	106	of	of	ADP
ftr-464	1278	107	age	age	NOUN
ftr-464	1278	108	65	65	NUM
ftr-464	1278	109	.	.	PUNCT
ftr-464	1278	110	"	"	PUNCT
ftr-464	1279	1	1996	1996	NUM
ftr-464	1279	2	treasury	treasury	PROPN
ftr-464	1279	3	explanation	explanation	NOUN
ftr-464	1279	4	,	,	PUNCT
ftr-464	1279	5	supra	supra	PROPN
ftr-464	1279	6	note	note	NOUN
ftr-464	1279	7	2	2	NUM
ftr-464	1279	8	,	,	PUNCT
ftr-464	1279	9	q	q	NOUN
ftr-464	1279	10	244	244	NUM
ftr-464	1279	11	.	.	PUNCT
ftr-464	1280	1	and	and	CCONJ
ftr-464	1280	2	the	the	DET
ftr-464	1280	3	distribution	distribution	NOUN
ftr-464	1280	4	can	can	AUX
ftr-464	1280	5	not	not	PART
ftr-464	1280	6	be	be	AUX
ftr-464	1280	7	"	"	PUNCT
ftr-464	1280	8	solely	solely	ADV
ftr-464	1280	9	due	due	ADJ
ftr-464	1280	10	to	to	ADP
ftr-464	1280	11	termination	termination	NOUN
ftr-464	1280	12	of	of	ADP
ftr-464	1280	13	the	the	DET
ftr-464	1280	14	pension	pension	NOUN
ftr-464	1280	15	plan	plan	NOUN
ftr-464	1280	16	.	.	PUNCT
ftr-464	1280	17	"	"	PUNCT
ftr-464	1281	1	i	i	PRON
ftr-464	1281	2	d.	d.	PROPN
ftr-464	1281	3	187	187	NUM
ftr-464	1281	4	.	.	PUNCT
ftr-464	1282	1	clayton	clayton	PROPN
ftr-464	1282	2	,	,	PUNCT
ftr-464	1282	3	95	95	NUM
ftr-464	1282	4	-	-	SYM
ftr-464	1282	5	2	2	NUM
ftr-464	1282	6	u.s	u.s	PROPN
ftr-464	1282	7	.	.	PROPN
ftr-464	1282	8	tax	tax	PROPN
ftr-464	1282	9	cas	cas	PROPN
ftr-464	1282	10	.	.	PUNCT
ftr-464	1282	11	(	(	PUNCT
ftr-464	1282	12	cch	cch	PROPN
ftr-464	1282	13	)	)	PUNCT
ftr-464	1282	14	at	at	ADP
ftr-464	1282	15	89,241	89,241	NUM
ftr-464	1282	16	,	,	PUNCT
ftr-464	1282	17	76	76	NUM
ftr-464	1282	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-464	1282	19	(	(	PUNCT
ftr-464	1282	20	ria	ria	PROPN
ftr-464	1282	21	)	)	PUNCT
ftr-464	1282	22	at	at	ADP
ftr-464	1282	23	955226	955226	NUM
ftr-464	1282	24	.	.	PUNCT
ftr-464	1283	1	under	under	ADP
ftr-464	1283	2	art	art	NOUN
ftr-464	1283	3	.	.	PUNCT
ftr-464	1284	1	22	22	NUM
ftr-464	1284	2	,	,	PUNCT
ftr-464	1284	3	1	1	NUM
ftr-464	1284	4	,	,	PUNCT
ftr-464	1284	5	other	other	ADJ
ftr-464	1284	6	income	income	NOUN
ftr-464	1284	7	arising	arise	VERB
ftr-464	1284	8	in	in	ADP
ftr-464	1284	9	the	the	DET
ftr-464	1284	10	u.s	u.s	PROPN
ftr-464	1284	11	.	.	PROPN
ftr-464	1284	12	can	can	AUX
ftr-464	1284	13	be	be	AUX
ftr-464	1284	14	taxed	tax	VERB
ftr-464	1284	15	by	by	ADP
ftr-464	1284	16	the	the	DET
ftr-464	1284	17	u.s	u.s	PROPN
ftr-464	1284	18	.	.	PROPN
ftr-464	1285	1	i	i	PROPN
ftr-464	1285	2	d.	d.	PROPN
ftr-464	1285	3	the	the	DET
ftr-464	1285	4	clayton	clayton	PROPN
ftr-464	1285	5	court	court	PROPN
ftr-464	1285	6	held	hold	VERB
ftr-464	1285	7	that	that	DET
ftr-464	1285	8	paragraph	paragraph	NOUN
ftr-464	1285	9	two	two	NUM
ftr-464	1285	10	of	of	ADP
ftr-464	1285	11	article	article	NOUN
ftr-464	1285	12	22	22	NUM
ftr-464	1285	13	,	,	PUNCT
ftr-464	1285	14	providing	provide	VERB
ftr-464	1285	15	a	a	DET
ftr-464	1285	16	maximum	maximum	ADJ
ftr-464	1285	17	rate	rate	NOUN
ftr-464	1285	18	of	of	ADP
ftr-464	1285	19	15	15	NUM
ftr-464	1285	20	%	%	NOUN
ftr-464	1285	21	for	for	ADP
ftr-464	1285	22	distributions	distribution	NOUN
ftr-464	1285	23	from	from	ADP
ftr-464	1285	24	a	a	DET
ftr-464	1285	25	trust	trust	NOUN
ftr-464	1285	26	resident	resident	NOUN
ftr-464	1285	27	in	in	ADP
ftr-464	1285	28	one	one	NUM
ftr-464	1285	29	country	country	NOUN
ftr-464	1285	30	to	to	ADP
ftr-464	1285	31	a	a	DET
ftr-464	1285	32	resident	resident	NOUN
ftr-464	1285	33	of	of	ADP
ftr-464	1285	34	the	the	DET
ftr-464	1285	35	other	other	ADJ
ftr-464	1285	36	country	country	NOUN
ftr-464	1285	37	,	,	PUNCT
ftr-464	1285	38	was	be	AUX
ftr-464	1285	39	applicable	applicable	ADJ
ftr-464	1285	40	.	.	PUNCT
ftr-464	1286	1	i	i	PRON
ftr-464	1286	2	d.	d.	PROPN
ftr-464	1286	3	the	the	DET
ftr-464	1286	4	taxpayer	taxpayer	NOUN
ftr-464	1286	5	had	have	AUX
ftr-464	1286	6	unsuccessfully	unsuccessfully	ADV
ftr-464	1286	7	argued	argue	VERB
ftr-464	1286	8	that	that	SCONJ
ftr-464	1286	9	the	the	DET
ftr-464	1286	10	distribution	distribution	NOUN
ftr-464	1286	11	represented	represent	VERB
ftr-464	1286	12	"	"	PUNCT
ftr-464	1286	13	remuneration	remuneration	NOUN
ftr-464	1286	14	"	"	PUNCT
ftr-464	1286	15	for	for	ADP
ftr-464	1286	16	services	service	NOUN
ftr-464	1286	17	rendered	render	VERB
ftr-464	1286	18	outside	outside	ADP
ftr-464	1286	19	the	the	DET
ftr-464	1286	20	u.s	u.s	PROPN
ftr-464	1286	21	.	.	PROPN
ftr-464	1286	22	,	,	PUNCT
ftr-464	1286	23	and	and	CCONJ
ftr-464	1286	24	,	,	PUNCT
ftr-464	1286	25	therefore	therefore	ADV
ftr-464	1286	26	,	,	PUNCT
ftr-464	1286	27	was	be	AUX
ftr-464	1286	28	exempt	exempt	ADJ
ftr-464	1286	29	under	under	ADP
ftr-464	1286	30	article	article	NOUN
ftr-464	1286	31	15	15	NUM
ftr-464	1286	32	(	(	PUNCT
ftr-464	1286	33	dependent	dependent	ADJ
ftr-464	1286	34	personal	personal	ADJ
ftr-464	1286	35	services	service	NOUN
ftr-464	1286	36	)	)	PUNCT
ftr-464	1286	37	.	.	PUNCT
ftr-464	1287	1	i	i	PRON
ftr-464	1287	2	d.	d.	PROPN
ftr-464	1287	3	at	at	ADP
ftr-464	1287	4	89,239	89,239	NUM
ftr-464	1287	5	-	-	SYM
ftr-464	1287	6	40	40	NUM
ftr-464	1287	7	.	.	PUNCT
ftr-464	1288	1	76	76	NUM
ftr-464	1288	2	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-464	1288	3	(	(	PUNCT
ftr-464	1288	4	ria	ria	PROPN
ftr-464	1288	5	)	)	PUNCT
ftr-464	1288	6	at	at	ADP
ftr-464	1288	7	95	95	NUM
ftr-464	1288	8	-	-	SYM
ftr-464	1288	9	5223	5223	NUM
ftr-464	1288	10	-	-	SYM
ftr-464	1288	11	24	24	NUM
ftr-464	1288	12	.	.	PUNCT
ftr-464	1289	1	this	this	DET
ftr-464	1289	2	argument	argument	NOUN
ftr-464	1289	3	was	be	AUX
ftr-464	1289	4	also	also	ADV
ftr-464	1289	5	rejected	reject	VERB
ftr-464	1289	6	on	on	ADP
ftr-464	1289	7	appeal	appeal	NOUN
ftr-464	1289	8	.	.	PUNCT
ftr-464	1290	1	see	see	VERB
ftr-464	1290	2	clayton	clayton	PROPN
ftr-464	1290	3	v.	v.	PROPN
ftr-464	1290	4	united	united	PROPN
ftr-464	1290	5	states	states	PROPN
ftr-464	1290	6	,	,	PUNCT
ftr-464	1290	7	96	96	NUM
ftr-464	1290	8	-	-	SYM
ftr-464	1290	9	1	1	NUM
ftr-464	1290	10	u.s	u.s	PROPN
ftr-464	1290	11	.	.	PROPN
ftr-464	1290	12	tax	tax	PROPN
ftr-464	1290	13	cas	cas	PROPN
ftr-464	1290	14	.	.	PUNCT
ftr-464	1291	1	(	(	PUNCT
ftr-464	1291	2	cch	cch	PROPN
ftr-464	1291	3	)	)	PUNCT
ftr-464	1291	4	150,314	150,314	NUM
ftr-464	1291	5	,	,	PUNCT
ftr-464	1291	6	77	77	NUM
ftr-464	1291	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-464	1291	8	(	(	PUNCT
ftr-464	1291	9	ria	ria	PROPN
ftr-464	1291	10	)	)	PUNCT
ftr-464	1291	11	96	96	NUM
ftr-464	1291	12	-	-	PUNCT
ftr-464	1291	13	2484	2484	NUM
ftr-464	1291	14	(	(	PUNCT
ftr-464	1291	15	fed	fed	PROPN
ftr-464	1291	16	.	.	PUNCT
ftr-464	1291	17	cir	cir	PROPN
ftr-464	1291	18	.	.	PUNCT
ftr-464	1291	19	1996	1996	NUM
ftr-464	1291	20	)	)	PUNCT
ftr-464	1291	21	.	.	PUNCT
ftr-464	1292	1	188	188	NUM
ftr-464	1292	2	.	.	PUNCT
ftr-464	1293	1	see	see	VERB
ftr-464	1293	2	priv	priv	PROPN
ftr-464	1293	3	.	.	PUNCT
ftr-464	1294	1	ltr	ltr	PROPN
ftr-464	1294	2	.	.	PUNCT
ftr-464	1294	3	rul	rul	PROPN
ftr-464	1294	4	.	.	PUNCT
ftr-464	1295	1	92	92	NUM
ftr-464	1295	2	-	-	SYM
ftr-464	1295	3	53	53	NUM
ftr-464	1295	4	-	-	PUNCT
ftr-464	1295	5	049	049	NUM
ftr-464	1295	6	(	(	PUNCT
ftr-464	1295	7	ocl	ocl	PROPN
ftr-464	1295	8	6	6	NUM
ftr-464	1295	9	.	.	NOUN
ftr-464	1295	10	1992	1992	NUM
ftr-464	1295	11	)	)	PUNCT
ftr-464	1295	12	.	.	PUNCT
ftr-464	1296	1	the	the	DET
ftr-464	1296	2	irs	irs	PROPN
ftr-464	1296	3	further	far	ADV
ftr-464	1296	4	ruled	rule	VERB
ftr-464	1296	5	that	that	SCONJ
ftr-464	1296	6	the	the	DET
ftr-464	1296	7	second	second	ADJ
ftr-464	1296	8	sentence	sentence	NOUN
ftr-464	1296	9	of	of	ADP
ftr-464	1296	10	art	art	NOUN
ftr-464	1296	11	.	.	PUNCT
ftr-464	1297	1	22,9	22,9	NUM
ftr-464	1297	2	11	11	NUM
ftr-464	1297	3	,	,	PUNCT
ftr-464	1297	4	denying	deny	VERB
ftr-464	1297	5	an	an	DET
ftr-464	1297	6	exemption	exemption	NOUN
ftr-464	1297	7	for	for	ADP
ftr-464	1297	8	income	income	NOUN
ftr-464	1297	9	from	from	ADP
ftr-464	1297	10	trusts	trust	NOUN
ftr-464	1297	11	,	,	PUNCT
ftr-464	1297	12	was	be	AUX
ftr-464	1297	13	inapplicable	inapplicable	ADJ
ftr-464	1297	14	to	to	ADP
ftr-464	1297	15	an	an	DET
ftr-464	1297	16	ira	ira	PROPN
ftr-464	1297	17	trust	trust	PROPN
ftr-464	1297	18	.	.	PUNCT
ftr-464	1298	1	see	see	VERB
ftr-464	1298	2	discussion	discussion	NOUN
ftr-464	1298	3	in	in	ADP
ftr-464	1298	4	bissell	bissell	PROPN
ftr-464	1298	5	,	,	PUNCT
ftr-464	1298	6	supra	supra	PROPN
ftr-464	1298	7	note	note	NOUN
ftr-464	1298	8	98	98	NUM
ftr-464	1298	9	,	,	PUNCT
ftr-464	1298	10	at	at	ADP
ftr-464	1298	11	79	79	NUM
ftr-464	1298	12	-	-	SYM
ftr-464	1298	13	80	80	NUM
ftr-464	1298	14	.	.	PUNCT
ftr-464	1299	1	the	the	DET
ftr-464	1299	2	irs	irs	PROPN
ftr-464	1299	3	had	have	AUX
ftr-464	1299	4	applied	apply	VERB
ftr-464	1299	5	this	this	DET
ftr-464	1299	6	article	article	NOUN
ftr-464	1299	7	of	of	ADP
ftr-464	1299	8	the	the	DET
ftr-464	1299	9	u.s.-u.k	u.s.-u.k	PROPN
ftr-464	1299	10	.	.	PROPN
ftr-464	1300	1	income	income	NOUN
ftr-464	1300	2	tax	tax	PROPN
ftr-464	1300	3	convention	convention	NOUN
ftr-464	1300	4	to	to	ADP
ftr-464	1300	5	a	a	DET
ftr-464	1300	6	distribution	distribution	NOUN
ftr-464	1300	7	from	from	ADP
ftr-464	1300	8	a	a	DET
ftr-464	1300	9	non	non	ADJ
ftr-464	1300	10	-	-	ADJ
ftr-464	1300	11	rollover	rollover	ADJ
ftr-464	1300	12	ira	ira	PROPN
ftr-464	1300	13	annuity	annuity	NOUN
ftr-464	1300	14	in	in	ADP
ftr-464	1300	15	a	a	DET
ftr-464	1300	16	1984	1984	NUM
ftr-464	1300	17	private	private	ADJ
ftr-464	1300	18	letter	letter	NOUN
ftr-464	1300	19	ruling	ruling	NOUN
ftr-464	1300	20	.	.	PUNCT
ftr-464	1301	1	i	i	PRON
ftr-464	1301	2	d.	d.	PROPN
ftr-464	1301	3	(	(	PUNCT
ftr-464	1301	4	citing	cite	VERB
ftr-464	1301	5	priv	priv	NOUN
ftr-464	1301	6	.	.	PUNCT
ftr-464	1302	1	ltr	ltr	PROPN
ftr-464	1302	2	.	.	PUNCT
ftr-464	1302	3	rul	rul	NOUN
ftr-464	1302	4	.	.	PUNCT
ftr-464	1303	1	84	84	NUM
ftr-464	1303	2	-	-	SYM
ftr-464	1303	3	22	22	NUM
ftr-464	1303	4	-	-	PUNCT
ftr-464	1303	5	069	069	NUM
ftr-464	1303	6	)	)	PUNCT
ftr-464	1303	7	.	.	PUNCT
ftr-464	1304	1	by	by	ADP
ftr-464	1304	2	contrast	contrast	NOUN
ftr-464	1304	3	,	,	PUNCT
ftr-464	1304	4	in	in	ADP
ftr-464	1304	5	priv	priv	NOUN
ftr-464	1304	6	.	.	PUNCT
ftr-464	1305	1	ltr	ltr	PROPN
ftr-464	1305	2	.	.	PUNCT
ftr-464	1305	3	rul	rul	PROPN
ftr-464	1305	4	.	.	PUNCT
ftr-464	1306	1	96	96	NUM
ftr-464	1306	2	-	-	SYM
ftr-464	1306	3	26	26	NUM
ftr-464	1306	4	-	-	PUNCT
ftr-464	1306	5	055	055	NUM
ftr-464	1306	6	(	(	PUNCT
ftr-464	1306	7	apr	apr	PROPN
ftr-464	1306	8	.	.	PROPN
ftr-464	1306	9	11	11	NUM
ftr-464	1306	10	,	,	PUNCT
ftr-464	1306	11	1996	1996	NUM
ftr-464	1306	12	)	)	PUNCT
ftr-464	1306	13	,	,	PUNCT
ftr-464	1306	14	the	the	DET
ftr-464	1306	15	irs	irs	PROPN
ftr-464	1306	16	treated	treat	VERB
ftr-464	1306	17	a	a	DET
ftr-464	1306	18	lump	lump	NOUN
ftr-464	1306	19	-	-	PUNCT
ftr-464	1306	20	sum	sum	NOUN
ftr-464	1306	21	distribution	distribution	NOUN
ftr-464	1306	22	from	from	ADP
ftr-464	1306	23	a	a	DET
ftr-464	1306	24	"	"	PUNCT
ftr-464	1306	25	pure	pure	ADJ
ftr-464	1306	26	rollover	rollover	NOUN
ftr-464	1306	27	"	"	PUNCT
ftr-464	1306	28	ira	ira	PROPN
ftr-464	1306	29	,	,	PUNCT
ftr-464	1306	30	transferred	transfer	VERB
ftr-464	1306	31	to	to	ADP
ftr-464	1306	32	a	a	DET
ftr-464	1306	33	spouse	spouse	NOUN
ftr-464	1306	34	pursuant	pursuant	NOUN
ftr-464	1306	35	to	to	ADP
ftr-464	1306	36	a	a	DET
ftr-464	1306	37	qdro	qdro	NOUN
ftr-464	1306	38	,	,	PUNCT
ftr-464	1306	39	as	as	ADP
ftr-464	1306	40	"	"	PUNCT
ftr-464	1306	41	pension	pension	NOUN
ftr-464	1306	42	income	income	NOUN
ftr-464	1306	43	,	,	PUNCT
ftr-464	1306	44	"	"	PUNCT
ftr-464	1306	45	and	and	CCONJ
ftr-464	1306	46	thus	thus	ADV
ftr-464	1306	47	rejected	reject	VERB
ftr-464	1306	48	the	the	DET
ftr-464	1306	49	taxpayer	taxpayer	NOUN
ftr-464	1306	50	's	's	PART
ftr-464	1306	51	argument	argument	NOUN
ftr-464	1306	52	that	that	SCONJ
ftr-464	1306	53	the	the	DET
ftr-464	1306	54	distribution	distribution	NOUN
ftr-464	1306	55	qualified	qualified	ADJ
ftr-464	1306	56	for	for	ADP
ftr-464	1306	57	a	a	DET
ftr-464	1306	58	treaty	treaty	NOUN
ftr-464	1306	59	exemption	exemption	NOUN
ftr-464	1306	60	as	as	ADP
ftr-464	1306	61	"	"	PUNCT
ftr-464	1306	62	other	other	ADJ
ftr-464	1306	63	income	income	NOUN
ftr-464	1306	64	.	.	PUNCT
ftr-464	1306	65	"	"	PUNCT
ftr-464	1307	1	see	see	VERB
ftr-464	1307	2	supra	supra	PROPN
ftr-464	1307	3	notes	note	VERB
ftr-464	1307	4	169	169	NUM
ftr-464	1307	5	&	&	CCONJ
ftr-464	1307	6	176	176	NUM
ftr-464	1307	7	.	.	PUNCT
ftr-464	1308	1	189	189	NUM
ftr-464	1308	2	.	.	PUNCT
ftr-464	1309	1	bissell	bissell	PROPN
ftr-464	1309	2	points	point	VERB
ftr-464	1309	3	out	out	ADP
ftr-464	1309	4	that	that	SCONJ
ftr-464	1309	5	in	in	ADP
ftr-464	1309	6	priv	priv	PROPN
ftr-464	1309	7	.	.	PUNCT
ftr-464	1310	1	ltr	ltr	PROPN
ftr-464	1310	2	.	.	PUNCT
ftr-464	1310	3	rul	rul	PROPN
ftr-464	1310	4	.	.	PUNCT
ftr-464	1311	1	92	92	NUM
ftr-464	1311	2	-	-	SYM
ftr-464	1311	3	53	53	NUM
ftr-464	1311	4	-	-	PUNCT
ftr-464	1311	5	049	049	NUM
ftr-464	1311	6	(	(	PUNCT
ftr-464	1311	7	oct	oct	PROPN
ftr-464	1311	8	.	.	PROPN
ftr-464	1311	9	6	6	NUM
ftr-464	1311	10	,	,	PUNCT
ftr-464	1311	11	1992	1992	NUM
ftr-464	1311	12	)	)	PUNCT
ftr-464	1311	13	.	.	PUNCT
ftr-464	1312	1	the	the	DET
ftr-464	1312	2	irs	irs	PROPN
ftr-464	1312	3	noted	note	VERB
ftr-464	1312	4	that	that	SCONJ
ftr-464	1312	5	no	no	DET
ftr-464	1312	6	u.s	u.s	PROPN
ftr-464	1312	7	.	.	PROPN
ftr-464	1312	8	services	service	NOUN
ftr-464	1312	9	were	be	AUX
ftr-464	1312	10	performed	perform	VERB
ftr-464	1312	11	by	by	ADP
ftr-464	1312	12	the	the	DET
ftr-464	1312	13	employee	employee	NOUN
ftr-464	1312	14	after	after	ADP
ftr-464	1312	15	august	august	PROPN
ftr-464	1312	16	1984	1984	NUM
ftr-464	1312	17	,	,	PUNCT
ftr-464	1312	18	for	for	ADP
ftr-464	1312	19	which	which	PRON
ftr-464	1312	20	pension	pension	NOUN
ftr-464	1312	21	contributions	contribution	NOUN
ftr-464	1312	22	were	be	AUX
ftr-464	1312	23	made	make	VERB
ftr-464	1312	24	,	,	PUNCT
ftr-464	1312	25	and	and	CCONJ
ftr-464	1312	26	it	it	PRON
ftr-464	1312	27	concluded	conclude	VERB
ftr-464	1312	28	that	that	SCONJ
ftr-464	1312	29	§	§	PROPN
ftr-464	1312	30	864(c)(6	864(c)(6	NUM
ftr-464	1312	31	)	)	PUNCT
ftr-464	1312	32	does	do	AUX
ftr-464	1312	33	not	not	PART
ftr-464	1312	34	apply	apply	VERB
ftr-464	1312	35	to	to	ADP
ftr-464	1312	36	distributions	distribution	NOUN
ftr-464	1312	37	from	from	ADP
ftr-464	1312	38	the	the	DET
ftr-464	1312	39	rollover	rollover	PROPN
ftr-464	1312	40	ira	ira	PROPN
ftr-464	1312	41	.	.	PUNCT
ftr-464	1313	1	bissell	bissell	PROPN
ftr-464	1313	2	,	,	PUNCT
ftr-464	1313	3	supra	supra	PROPN
ftr-464	1313	4	note	note	NOUN
ftr-464	1313	5	98	98	NUM
ftr-464	1313	6	,	,	PUNCT
ftr-464	1313	7	at	at	ADP
ftr-464	1313	8	79	79	NUM
ftr-464	1313	9	.	.	PUNCT
ftr-464	1314	1	bissell	bissell	PROPN
ftr-464	1314	2	states	state	VERB
ftr-464	1314	3	that	that	SCONJ
ftr-464	1314	4	"	"	PUNCT
ftr-464	1314	5	[	[	X
ftr-464	1314	6	tihere	tihere	PRON
ftr-464	1314	7	is	be	AUX
ftr-464	1314	8	an	an	DET
ftr-464	1314	9	implication	implication	NOUN
ftr-464	1314	10	in	in	ADP
ftr-464	1314	11	these	these	DET
ftr-464	1314	12	comments	comment	NOUN
ftr-464	1314	13	that	that	SCONJ
ftr-464	1314	14	if	if	SCONJ
ftr-464	1314	15	the	the	DET
ftr-464	1314	16	individual	individual	NOUN
ftr-464	1314	17	had	have	AUX
ftr-464	1314	18	worked	work	VERB
ftr-464	1314	19	in	in	ADP
ftr-464	1314	20	the	the	DET
ftr-464	1314	21	united	united	PROPN
ftr-464	1314	22	states	states	PROPN
ftr-464	1314	23	after	after	ADP
ftr-464	1314	24	1986	1986	NUM
ftr-464	1314	25	....	....	PUNCT
ftr-464	1315	1	to	to	PART
ftr-464	1315	2	that	that	DET
ftr-464	1315	3	extent	extent	NOUN
ftr-464	1315	4	the	the	DET
ftr-464	1315	5	article	article	NOUN
ftr-464	1315	6	22	22	NUM
ftr-464	1315	7	exemption	exemption	NOUN
ftr-464	1315	8	might	might	AUX
ftr-464	1315	9	not	not	PART
ftr-464	1315	10	have	have	AUX
ftr-464	1315	11	been	be	AUX
ftr-464	1315	12	available	available	ADJ
ftr-464	1315	13	.	.	PUNCT
ftr-464	1315	14	"	"	PUNCT
ftr-464	1316	1	i	i	PRON
ftr-464	1316	2	d.	d.	PROPN
ftr-464	1316	3	(	(	PUNCT
ftr-464	1316	4	footnote	footnote	VERB
ftr-464	1316	5	omitted	omit	VERB
ftr-464	1316	6	)	)	PUNCT
ftr-464	1316	7	.	.	PUNCT
ftr-464	1317	1	in	in	ADP
ftr-464	1317	2	that	that	DET
ftr-464	1317	3	case	case	NOUN
ftr-464	1317	4	,	,	PUNCT
ftr-464	1317	5	bissell	bissell	PROPN
ftr-464	1317	6	concludes	conclude	VERB
ftr-464	1317	7	,	,	PUNCT
ftr-464	1317	8	the	the	DET
ftr-464	1317	9	distributions	distribution	NOUN
ftr-464	1317	10	might	might	AUX
ftr-464	1317	11	have	have	AUX
ftr-464	1317	12	been	be	AUX
ftr-464	1317	13	classified	classify	VERB
ftr-464	1317	14	as	as	ADP
ftr-464	1317	15	"	"	PUNCT
ftr-464	1317	16	the	the	DET
ftr-464	1317	17	payment	payment	NOUN
ftr-464	1317	18	of	of	ADP
ftr-464	1317	19	deferred	deferred	ADJ
ftr-464	1317	20	u.s	u.s	PROPN
ftr-464	1317	21	.	.	PROPN
ftr-464	1317	22	source	source	NOUN
ftr-464	1317	23	compensation	compensation	NOUN
ftr-464	1317	24	under	under	ADP
ftr-464	1317	25	§	§	PROPN
ftr-464	1317	26	864(c)(6	864(c)(6	NUM
ftr-464	1317	27	)	)	PUNCT
ftr-464	1317	28	that	that	PRON
ftr-464	1317	29	is	be	AUX
ftr-464	1317	30	subject	subject	ADJ
ftr-464	1317	31	to	to	ADP
ftr-464	1317	32	u.s	u.s	PROPN
ftr-464	1317	33	.	.	PROPN
ftr-464	1317	34	tax	tax	NOUN
ftr-464	1317	35	under	under	ADP
ftr-464	1317	36	the	the	DET
ftr-464	1317	37	'	'	PUNCT
ftr-464	1317	38	dependent	dependent	ADJ
ftr-464	1317	39	personal	personal	ADJ
ftr-464	1317	40	services	service	NOUN
ftr-464	1317	41	'	'	PART
ftr-464	1317	42	article	article	NOUN
ftr-464	1317	43	of	of	ADP
ftr-464	1317	44	the	the	DET
ftr-464	1317	45	relevant	relevant	ADJ
ftr-464	1317	46	tax	tax	NOUN
ftr-464	1317	47	treaty	treaty	NOUN
ftr-464	1317	48	.	.	PUNCT
ftr-464	1317	49	"	"	PUNCT
ftr-464	1318	1	i	i	PRON
ftr-464	1318	2	d.	d.	PROPN
ftr-464	1318	3	at	at	ADP
ftr-464	1318	4	80	80	NUM
ftr-464	1318	5	.	.	PUNCT
ftr-464	1318	6	1996	1996	NUM
ftr-464	1318	7	]	]	PUNCT
ftr-464	1319	1	florida	florida	PROPN
ftr-464	1319	2	tax	tax	PROPN
ftr-464	1319	3	review	review	PROPN
ftr-464	1319	4	mexico	mexico	PROPN
ftr-464	1319	5	treaty	treaty	NOUN
ftr-464	1319	6	,	,	PUNCT
ftr-464	1319	7	do	do	AUX
ftr-464	1319	8	not	not	PART
ftr-464	1319	9	provide	provide	VERB
ftr-464	1319	10	an	an	DET
ftr-464	1319	11	exemption	exemption	NOUN
ftr-464	1319	12	from	from	ADP
ftr-464	1319	13	source	source	NOUN
ftr-464	1319	14	-	-	PUNCT
ftr-464	1319	15	based	base	VERB
ftr-464	1319	16	taxation	taxation	NOUN
ftr-464	1319	17	for	for	ADP
ftr-464	1319	18	"	"	PUNCT
ftr-464	1319	19	other	other	ADJ
ftr-464	1319	20	income	income	NOUN
ftr-464	1319	21	.	.	PUNCT
ftr-464	1320	1	"	"	PUNCT
ftr-464	1320	2	'	'	PUNCT
ftr-464	1320	3	"	"	PUNCT
ftr-464	1320	4	2	2	NUM
ftr-464	1320	5	.	.	X
ftr-464	1320	6	pension	pension	NOUN
ftr-464	1320	7	contributions.-the	contributions.-the	PRON
ftr-464	1320	8	basic	basic	ADJ
ftr-464	1320	9	treaty	treaty	NOUN
ftr-464	1320	10	provision	provision	NOUN
ftr-464	1320	11	providing	provide	VERB
ftr-464	1320	12	for	for	ADP
ftr-464	1320	13	exclusive	exclusive	ADJ
ftr-464	1320	14	residence	residence	NOUN
ftr-464	1320	15	taxation	taxation	NOUN
ftr-464	1320	16	of	of	ADP
ftr-464	1320	17	pensions	pension	NOUN
ftr-464	1320	18	(	(	PUNCT
ftr-464	1320	19	just	just	ADV
ftr-464	1320	20	discussed	discuss	VERB
ftr-464	1320	21	)	)	PUNCT
ftr-464	1320	22	is	be	AUX
ftr-464	1320	23	applicable	applicable	ADJ
ftr-464	1320	24	only	only	ADV
ftr-464	1320	25	to	to	ADP
ftr-464	1320	26	pension	pension	NOUN
ftr-464	1320	27	distributions	distribution	NOUN
ftr-464	1320	28	and	and	CCONJ
ftr-464	1320	29	not	not	PART
ftr-464	1320	30	to	to	ADP
ftr-464	1320	31	pension	pension	NOUN
ftr-464	1320	32	contributions	contribution	NOUN
ftr-464	1320	33	.	.	PUNCT
ftr-464	1321	1	in	in	ADP
ftr-464	1321	2	the	the	DET
ftr-464	1321	3	1981	1981	NUM
ftr-464	1321	4	u.s	u.s	PROPN
ftr-464	1321	5	.	.	PROPN
ftr-464	1321	6	model	model	NOUN
ftr-464	1321	7	and	and	CCONJ
ftr-464	1321	8	in	in	ADP
ftr-464	1321	9	most	most	ADJ
ftr-464	1321	10	u.s	u.s	PROPN
ftr-464	1321	11	.	.	PROPN
ftr-464	1321	12	treaties	treaty	NOUN
ftr-464	1321	13	,	,	PUNCT
ftr-464	1321	14	there	there	PRON
ftr-464	1321	15	is	be	VERB
ftr-464	1321	16	no	no	DET
ftr-464	1321	17	limitation	limitation	NOUN
ftr-464	1321	18	on	on	ADP
ftr-464	1321	19	source	source	NOUN
ftr-464	1321	20	-	-	PUNCT
ftr-464	1321	21	based	base	VERB
ftr-464	1321	22	taxation	taxation	NOUN
ftr-464	1321	23	of	of	ADP
ftr-464	1321	24	pension	pension	NOUN
ftr-464	1321	25	contributions	contribution	NOUN
ftr-464	1321	26	.	.	PUNCT
ftr-464	1322	1	thus	thus	ADV
ftr-464	1322	2	,	,	PUNCT
ftr-464	1322	3	in	in	ADP
ftr-464	1322	4	rows	row	NOUN
ftr-464	1322	5	3	3	NUM
ftr-464	1322	6	and	and	CCONJ
ftr-464	1322	7	4	4	NUM
ftr-464	1322	8	of	of	ADP
ftr-464	1322	9	table	table	NOUN
ftr-464	1322	10	1	1	NUM
ftr-464	1322	11	,	,	PUNCT
ftr-464	1322	12	page	page	NOUN
ftr-464	1322	13	358	358	NUM
ftr-464	1322	14	,	,	PUNCT
ftr-464	1322	15	involving	involve	VERB
ftr-464	1322	16	a	a	DET
ftr-464	1322	17	u.s	u.s	PROPN
ftr-464	1322	18	.	.	PROPN
ftr-464	1322	19	nonqualified	nonqualifie	VERB
ftr-464	1322	20	funded	fund	VERB
ftr-464	1322	21	plan	plan	NOUN
ftr-464	1322	22	and	and	CCONJ
ftr-464	1322	23	a	a	DET
ftr-464	1322	24	foreign	foreign	ADJ
ftr-464	1322	25	funded	fund	VERB
ftr-464	1322	26	plan	plan	NOUN
ftr-464	1322	27	,	,	PUNCT
ftr-464	1322	28	respectively	respectively	ADV
ftr-464	1322	29	,	,	PUNCT
ftr-464	1322	30	the	the	DET
ftr-464	1322	31	1981	1981	NUM
ftr-464	1322	32	u.s	u.s	PROPN
ftr-464	1322	33	.	.	PROPN
ftr-464	1322	34	model	model	NOUN
ftr-464	1322	35	does	do	AUX
ftr-464	1322	36	not	not	PART
ftr-464	1322	37	block	block	VERB
ftr-464	1322	38	the	the	DET
ftr-464	1322	39	u.s	u.s	PROPN
ftr-464	1322	40	.	.	PROPN
ftr-464	1322	41	source	source	NOUN
ftr-464	1322	42	-	-	PUNCT
ftr-464	1322	43	based	base	VERB
ftr-464	1322	44	tax	tax	NOUN
ftr-464	1322	45	on	on	ADP
ftr-464	1322	46	contributions	contribution	NOUN
ftr-464	1322	47	in	in	ADP
ftr-464	1322	48	respect	respect	NOUN
ftr-464	1322	49	of	of	ADP
ftr-464	1322	50	u.s	u.s	PROPN
ftr-464	1322	51	.	.	PROPN
ftr-464	1322	52	services	service	NOUN
ftr-464	1322	53	performed	perform	VERB
ftr-464	1322	54	by	by	ADP
ftr-464	1322	55	a	a	DET
ftr-464	1322	56	nonresident	nonresident	ADJ
ftr-464	1322	57	alien	alien	NOUN
ftr-464	1322	58	.	.	PUNCT
ftr-464	1323	1	the	the	DET
ftr-464	1323	2	commentary	commentary	NOUN
ftr-464	1323	3	to	to	ADP
ftr-464	1323	4	the	the	DET
ftr-464	1323	5	1992	1992	NUM
ftr-464	1323	6	oecd	oecd	PROPN
ftr-464	1323	7	model	model	NOUN
ftr-464	1323	8	treaty	treaty	NOUN
ftr-464	1323	9	does	do	AUX
ftr-464	1323	10	,	,	PUNCT
ftr-464	1323	11	however	however	ADV
ftr-464	1323	12	,	,	PUNCT
ftr-464	1323	13	suggest	suggest	VERB
ftr-464	1323	14	a	a	DET
ftr-464	1323	15	provision	provision	NOUN
ftr-464	1323	16	t9	t9	NOUN
ftr-464	1323	17	that	that	PRON
ftr-464	1323	18	would	would	AUX
ftr-464	1323	19	ameliorate	ameliorate	VERB
ftr-464	1323	20	the	the	DET
ftr-464	1323	21	treatment	treatment	NOUN
ftr-464	1323	22	of	of	ADP
ftr-464	1323	23	employee	employee	NOUN
ftr-464	1323	24	contributions	contribution	NOUN
ftr-464	1323	25	to	to	ADP
ftr-464	1323	26	home	home	NOUN
ftr-464	1323	27	country	country	NOUN
ftr-464	1323	28	pension	pension	NOUN
ftr-464	1323	29	plans	plan	NOUN
ftr-464	1323	30	for	for	ADP
ftr-464	1323	31	employees	employee	NOUN
ftr-464	1323	32	assigned	assign	VERB
ftr-464	1323	33	to	to	PART
ftr-464	1323	34	work	work	VERB
ftr-464	1323	35	abroad	abroad	ADV
ftr-464	1323	36	.	.	PUNCT
ftr-464	1324	1	192	192	NUM
ftr-464	1324	2	such	such	DET
ftr-464	1324	3	a	a	DET
ftr-464	1324	4	provision	provision	NOUN
ftr-464	1324	5	was	be	AUX
ftr-464	1324	6	added	add	VERB
ftr-464	1324	7	to	to	ADP
ftr-464	1324	8	the	the	DET
ftr-464	1324	9	treaty	treaty	NOUN
ftr-464	1324	10	between	between	ADP
ftr-464	1324	11	the	the	DET
ftr-464	1324	12	u.s	u.s	PROPN
ftr-464	1324	13	.	.	PROPN
ftr-464	1324	14	and	and	CCONJ
ftr-464	1324	15	france	france	PROPN
ftr-464	1324	16	by	by	ADP
ftr-464	1324	17	a	a	DET
ftr-464	1324	18	1984	1984	NUM
ftr-464	1324	19	protocol	protocol	NOUN
ftr-464	1324	20	,	,	PUNCT
ftr-464	1324	21	93	93	NUM
ftr-464	1324	22	and	and	CCONJ
ftr-464	1324	23	was	be	AUX
ftr-464	1324	24	again	again	ADV
ftr-464	1324	25	included	include	VERB
ftr-464	1324	26	in	in	ADP
ftr-464	1324	27	the	the	DET
ftr-464	1324	28	revised	revise	VERB
ftr-464	1324	29	treaty	treaty	NOUN
ftr-464	1324	30	signed	sign	VERB
ftr-464	1324	31	on	on	ADP
ftr-464	1324	32	august	august	PROPN
ftr-464	1324	33	31	31	NUM
ftr-464	1324	34	,	,	PUNCT
ftr-464	1324	35	1994	1994	NUM
ftr-464	1324	36	.	.	PUNCT
ftr-464	1325	1	under	under	ADP
ftr-464	1325	2	the	the	DET
ftr-464	1325	3	1994	1994	NUM
ftr-464	1325	4	provision	provision	NOUN
ftr-464	1325	5	,	,	PUNCT
ftr-464	1325	6	for	for	ADP
ftr-464	1325	7	example	example	NOUN
ftr-464	1325	8	,	,	PUNCT
ftr-464	1325	9	contributions	contribution	NOUN
ftr-464	1325	10	paid	pay	VERB
ftr-464	1325	11	by	by	ADP
ftr-464	1325	12	or	or	CCONJ
ftr-464	1325	13	on	on	ADP
ftr-464	1325	14	behalf	behalf	NOUN
ftr-464	1325	15	of	of	ADP
ftr-464	1325	16	a	a	DET
ftr-464	1325	17	french	french	ADJ
ftr-464	1325	18	citizen	citizen	NOUN
ftr-464	1325	19	who	who	PRON
ftr-464	1325	20	is	be	AUX
ftr-464	1325	21	a	a	DET
ftr-464	1325	22	u.s	u.s	PROPN
ftr-464	1325	23	.	.	PROPN
ftr-464	1325	24	resident	resident	NOUN
ftr-464	1325	25	to	to	ADP
ftr-464	1325	26	a	a	DET
ftr-464	1325	27	retirement	retirement	NOUN
ftr-464	1325	28	arrangement	arrangement	NOUN
ftr-464	1325	29	established	establish	VERB
ftr-464	1325	30	in	in	ADP
ftr-464	1325	31	france	france	PROPN
ftr-464	1325	32	and	and	CCONJ
ftr-464	1325	33	qualifying	qualify	VERB
ftr-464	1325	34	for	for	ADP
ftr-464	1325	35	tax	tax	NOUN
ftr-464	1325	36	relief	relief	NOUN
ftr-464	1325	37	(	(	PUNCT
ftr-464	1325	38	with	with	ADP
ftr-464	1325	39	respect	respect	NOUN
ftr-464	1325	40	to	to	ADP
ftr-464	1325	41	contributions	contribution	NOUN
ftr-464	1325	42	)	)	PUNCT
ftr-464	1325	43	in	in	ADP
ftr-464	1325	44	france	france	PROPN
ftr-464	1325	45	is	be	AUX
ftr-464	1325	46	to	to	PART
ftr-464	1325	47	be	be	AUX
ftr-464	1325	48	treated	treat	VERB
ftr-464	1325	49	in	in	ADP
ftr-464	1325	50	the	the	DET
ftr-464	1325	51	same	same	ADJ
ftr-464	1325	52	way	way	NOUN
ftr-464	1325	53	by	by	ADP
ftr-464	1325	54	the	the	DET
ftr-464	1325	55	u.s	u.s	PROPN
ftr-464	1325	56	.	.	PROPN
ftr-464	1325	57	as	as	ADP
ftr-464	1325	58	a	a	DET
ftr-464	1325	59	u.s	u.s	PROPN
ftr-464	1325	60	.	.	PROPN
ftr-464	1325	61	retirement	retirement	NOUN
ftr-464	1325	62	arrangement	arrangement	NOUN
ftr-464	1325	63	qualifying	qualify	VERB
ftr-464	1325	64	for	for	ADP
ftr-464	1325	65	tax	tax	NOUN
ftr-464	1325	66	relief	relief	NOUN
ftr-464	1325	67	(	(	PUNCT
ftr-464	1325	68	with	with	ADP
ftr-464	1325	69	respect	respect	NOUN
ftr-464	1325	70	to	to	ADP
ftr-464	1325	71	contributions	contribution	NOUN
ftr-464	1325	72	)	)	PUNCT
ftr-464	1325	73	in	in	ADP
ftr-464	1325	74	the	the	DET
ftr-464	1325	75	u.s	u.s	PROPN
ftr-464	1325	76	.	.	PROPN
ftr-464	1325	77	provided	provide	VERB
ftr-464	1325	78	that	that	SCONJ
ftr-464	1325	79	the	the	DET
ftr-464	1325	80	u.s	u.s	PROPN
ftr-464	1325	81	.	.	PROPN
ftr-464	1325	82	competent	competent	PROPN
ftr-464	1325	83	authority	authority	NOUN
ftr-464	1325	84	agrees	agree	VERB
ftr-464	1325	85	that	that	SCONJ
ftr-464	1325	86	the	the	DET
ftr-464	1325	87	french	french	ADJ
ftr-464	1325	88	arrangement	arrangement	NOUN
ftr-464	1325	89	corresponds	correspond	VERB
ftr-464	1325	90	to	to	ADP
ftr-464	1325	91	an	an	DET
ftr-464	1325	92	arrangement	arrangement	NOUN
ftr-464	1325	93	qualifying	qualify	VERB
ftr-464	1325	94	for	for	ADP
ftr-464	1325	95	tax	tax	NOUN
ftr-464	1325	96	190	190	NUM
ftr-464	1325	97	.	.	PUNCT
ftr-464	1326	1	the	the	DET
ftr-464	1326	2	1996	1996	NUM
ftr-464	1326	3	u.s	u.s	PROPN
ftr-464	1326	4	.	.	PROPN
ftr-464	1326	5	model	model	NOUN
ftr-464	1326	6	does	do	AUX
ftr-464	1326	7	provide	provide	VERB
ftr-464	1326	8	for	for	ADP
ftr-464	1326	9	exclusive	exclusive	ADJ
ftr-464	1326	10	taxation	taxation	NOUN
ftr-464	1326	11	by	by	ADP
ftr-464	1326	12	the	the	DET
ftr-464	1326	13	residence	residence	NOUN
ftr-464	1326	14	country	country	NOUN
ftr-464	1326	15	of	of	ADP
ftr-464	1326	16	income	income	NOUN
ftr-464	1326	17	not	not	PART
ftr-464	1326	18	dealt	deal	VERB
ftr-464	1326	19	with	with	ADP
ftr-464	1326	20	in	in	ADP
ftr-464	1326	21	other	other	ADJ
ftr-464	1326	22	articles	article	NOUN
ftr-464	1326	23	of	of	ADP
ftr-464	1326	24	the	the	DET
ftr-464	1326	25	model	model	NOUN
ftr-464	1326	26	.	.	PUNCT
ftr-464	1327	1	1996	1996	NUM
ftr-464	1327	2	u.s	u.s	PROPN
ftr-464	1327	3	.	.	PROPN
ftr-464	1327	4	model	model	PROPN
ftr-464	1327	5	,	,	PUNCT
ftr-464	1327	6	supra	supra	PROPN
ftr-464	1327	7	note	note	NOUN
ftr-464	1327	8	2	2	NUM
ftr-464	1327	9	,	,	PUNCT
ftr-464	1327	10	art	art	NOUN
ftr-464	1327	11	.	.	PUNCT
ftr-464	1328	1	21	21	NUM
ftr-464	1328	2	,	,	PUNCT
ftr-464	1328	3	1	1	NUM
ftr-464	1328	4	.	.	NOUN
ftr-464	1328	5	191	191	NUM
ftr-464	1328	6	.	.	PUNCT
ftr-464	1329	1	under	under	ADP
ftr-464	1329	2	the	the	DET
ftr-464	1329	3	proposed	propose	VERB
ftr-464	1329	4	provision	provision	NOUN
ftr-464	1329	5	in	in	ADP
ftr-464	1329	6	the	the	DET
ftr-464	1329	7	1992	1992	NUM
ftr-464	1329	8	oecd	oecd	PROPN
ftr-464	1329	9	commentary	commentary	NOUN
ftr-464	1329	10	,	,	PUNCT
ftr-464	1329	11	the	the	DET
ftr-464	1329	12	host	host	NOUN
ftr-464	1329	13	state	state	NOUN
ftr-464	1329	14	is	be	AUX
ftr-464	1329	15	to	to	PART
ftr-464	1329	16	accord	accord	VERB
ftr-464	1329	17	the	the	DET
ftr-464	1329	18	employee	employee	NOUN
ftr-464	1329	19	relief	relief	NOUN
ftr-464	1329	20	for	for	ADP
ftr-464	1329	21	contributions	contribution	NOUN
ftr-464	1329	22	made	make	VERB
ftr-464	1329	23	by	by	ADP
ftr-464	1329	24	him	he	PRON
ftr-464	1329	25	to	to	ADP
ftr-464	1329	26	a	a	DET
ftr-464	1329	27	pension	pension	NOUN
ftr-464	1329	28	scheme	scheme	NOUN
ftr-464	1329	29	in	in	ADP
ftr-464	1329	30	the	the	DET
ftr-464	1329	31	home	home	NOUN
ftr-464	1329	32	country	country	NOUN
ftr-464	1329	33	comparable	comparable	ADJ
ftr-464	1329	34	to	to	ADP
ftr-464	1329	35	that	that	PRON
ftr-464	1329	36	accorded	accord	VERB
ftr-464	1329	37	contributions	contribution	NOUN
ftr-464	1329	38	to	to	ADP
ftr-464	1329	39	a	a	DET
ftr-464	1329	40	pension	pension	NOUN
ftr-464	1329	41	plan	plan	NOUN
ftr-464	1329	42	in	in	ADP
ftr-464	1329	43	the	the	DET
ftr-464	1329	44	host	host	NOUN
ftr-464	1329	45	country	country	NOUN
ftr-464	1329	46	.	.	PUNCT
ftr-464	1330	1	to	to	PART
ftr-464	1330	2	achieve	achieve	VERB
ftr-464	1330	3	this	this	PRON
ftr-464	1330	4	,	,	PUNCT
ftr-464	1330	5	the	the	DET
ftr-464	1330	6	employee	employee	NOUN
ftr-464	1330	7	must	must	AUX
ftr-464	1330	8	not	not	PART
ftr-464	1330	9	have	have	AUX
ftr-464	1330	10	been	be	AUX
ftr-464	1330	11	a	a	DET
ftr-464	1330	12	resident	resident	NOUN
ftr-464	1330	13	of	of	ADP
ftr-464	1330	14	the	the	DET
ftr-464	1330	15	host	host	NOUN
ftr-464	1330	16	country	country	NOUN
ftr-464	1330	17	and	and	CCONJ
ftr-464	1330	18	must	must	AUX
ftr-464	1330	19	have	have	AUX
ftr-464	1330	20	been	be	AUX
ftr-464	1330	21	contributing	contribute	VERB
ftr-464	1330	22	to	to	ADP
ftr-464	1330	23	the	the	DET
ftr-464	1330	24	home	home	NOUN
ftr-464	1330	25	country	country	NOUN
ftr-464	1330	26	pension	pension	NOUN
ftr-464	1330	27	scheme	scheme	NOUN
ftr-464	1330	28	before	before	ADP
ftr-464	1330	29	taking	take	VERB
ftr-464	1330	30	up	up	ADP
ftr-464	1330	31	employment	employment	NOUN
ftr-464	1330	32	in	in	ADP
ftr-464	1330	33	the	the	DET
ftr-464	1330	34	host	host	NOUN
ftr-464	1330	35	country	country	NOUN
ftr-464	1330	36	,	,	PUNCT
ftr-464	1330	37	and	and	CCONJ
ftr-464	1330	38	the	the	DET
ftr-464	1330	39	home	home	NOUN
ftr-464	1330	40	country	country	NOUN
ftr-464	1330	41	scheme	scheme	NOUN
ftr-464	1330	42	must	must	AUX
ftr-464	1330	43	be	be	AUX
ftr-464	1330	44	"	"	PUNCT
ftr-464	1330	45	accepted	accept	VERB
ftr-464	1330	46	by	by	ADP
ftr-464	1330	47	the	the	DET
ftr-464	1330	48	competent	competent	ADJ
ftr-464	1330	49	authority	authority	NOUN
ftr-464	1330	50	"	"	PUNCT
ftr-464	1330	51	of	of	ADP
ftr-464	1330	52	the	the	DET
ftr-464	1330	53	host	host	NOUN
ftr-464	1330	54	country	country	NOUN
ftr-464	1330	55	"	"	PUNCT
ftr-464	1330	56	as	as	ADP
ftr-464	1330	57	generally	generally	ADV
ftr-464	1330	58	corresponding	correspond	VERB
ftr-464	1330	59	to	to	ADP
ftr-464	1330	60	a	a	DET
ftr-464	1330	61	pension	pension	NOUN
ftr-464	1330	62	scheme	scheme	NOUN
ftr-464	1330	63	recognised	recognise	VERB
ftr-464	1330	64	as	as	ADP
ftr-464	1330	65	such	such	ADJ
ftr-464	1330	66	for	for	ADP
ftr-464	1330	67	tax	tax	NOUN
ftr-464	1330	68	purposes	purpose	NOUN
ftr-464	1330	69	by	by	ADP
ftr-464	1330	70	[	[	PUNCT
ftr-464	1330	71	the	the	DET
ftr-464	1330	72	host	host	NOUN
ftr-464	1330	73	country	country	NOUN
ftr-464	1330	74	]	]	PUNCT
ftr-464	1330	75	.	.	PUNCT
ftr-464	1330	76	"	"	PUNCT
ftr-464	1331	1	1992	1992	NUM
ftr-464	1331	2	oecd	oecd	PROPN
ftr-464	1331	3	commentary	commentary	NOUN
ftr-464	1331	4	,	,	PUNCT
ftr-464	1331	5	supra	supra	PROPN
ftr-464	1331	6	note	note	PROPN
ftr-464	1331	7	138	138	NUM
ftr-464	1331	8	,	,	PUNCT
ftr-464	1331	9	at	at	ADP
ftr-464	1331	10	c(18)4	c(18)4	PROPN
ftr-464	1331	11	.	.	PUNCT
ftr-464	1332	1	see	see	VERB
ftr-464	1332	2	also	also	ADV
ftr-464	1332	3	andersen	andersen	PROPN
ftr-464	1332	4	,	,	PUNCT
ftr-464	1332	5	supra	supra	PROPN
ftr-464	1332	6	note	note	VERB
ftr-464	1333	1	i	i	PRON
ftr-464	1333	2	,	,	PUNCT
ftr-464	1333	3	at	at	ADP
ftr-464	1333	4	95	95	NUM
ftr-464	1333	5	-	-	SYM
ftr-464	1333	6	96	96	NUM
ftr-464	1333	7	;	;	PUNCT
ftr-464	1333	8	sassesville	sassesville	NOUN
ftr-464	1333	9	,	,	PUNCT
ftr-464	1333	10	supra	supra	PROPN
ftr-464	1333	11	note	note	PROPN
ftr-464	1333	12	83	83	NUM
ftr-464	1333	13	,	,	PUNCT
ftr-464	1333	14	at	at	ADP
ftr-464	1333	15	129	129	NUM
ftr-464	1333	16	,	,	PUNCT
ftr-464	1333	17	135	135	NUM
ftr-464	1333	18	(	(	PUNCT
ftr-464	1333	19	1993	1993	NUM
ftr-464	1333	20	)	)	PUNCT
ftr-464	1333	21	;	;	PUNCT
ftr-464	1333	22	gunkel	gunkel	NOUN
ftr-464	1333	23	,	,	PUNCT
ftr-464	1333	24	supra	supra	PROPN
ftr-464	1333	25	note	note	PROPN
ftr-464	1333	26	150	150	NUM
ftr-464	1333	27	,	,	PUNCT
ftr-464	1333	28	at	at	ADP
ftr-464	1333	29	690	690	NUM
ftr-464	1333	30	-	-	SYM
ftr-464	1333	31	93	93	NUM
ftr-464	1333	32	.	.	PUNCT
ftr-464	1334	1	192	192	NUM
ftr-464	1334	2	.	.	X
ftr-464	1334	3	1992	1992	NUM
ftr-464	1334	4	oecd	oecd	PROPN
ftr-464	1334	5	commentary	commentary	NOUN
ftr-464	1334	6	,	,	PUNCT
ftr-464	1334	7	supra	supra	PROPN
ftr-464	1334	8	note	note	PROPN
ftr-464	1334	9	138	138	NUM
ftr-464	1334	10	,	,	PUNCT
ftr-464	1334	11	at	at	ADP
ftr-464	1334	12	c(18)-2	c(18)-2	PROPN
ftr-464	1334	13	.	.	PUNCT
ftr-464	1334	14	193	193	NUM
ftr-464	1334	15	.	.	PUNCT
ftr-464	1335	1	see	see	VERB
ftr-464	1335	2	protocol	protocol	NOUN
ftr-464	1335	3	to	to	ADP
ftr-464	1335	4	the	the	DET
ftr-464	1335	5	convention	convention	NOUN
ftr-464	1335	6	between	between	ADP
ftr-464	1335	7	the	the	DET
ftr-464	1335	8	united	united	PROPN
ftr-464	1335	9	states	states	PROPN
ftr-464	1335	10	of	of	ADP
ftr-464	1335	11	america	america	PROPN
ftr-464	1335	12	and	and	CCONJ
ftr-464	1335	13	the	the	DET
ftr-464	1335	14	french	french	ADJ
ftr-464	1335	15	republic	republic	NOUN
ftr-464	1335	16	with	with	ADP
ftr-464	1335	17	respect	respect	NOUN
ftr-464	1335	18	to	to	ADP
ftr-464	1335	19	taxes	taxis	NOUN
ftr-464	1335	20	on	on	ADP
ftr-464	1335	21	income	income	NOUN
ftr-464	1335	22	and	and	CCONJ
ftr-464	1335	23	property	property	NOUN
ftr-464	1335	24	of	of	ADP
ftr-464	1335	25	july	july	PROPN
ftr-464	1335	26	28	28	NUM
ftr-464	1335	27	,	,	PUNCT
ftr-464	1335	28	1967	1967	NUM
ftr-464	1335	29	,	,	PUNCT
ftr-464	1335	30	signed	sign	VERB
ftr-464	1335	31	jan	jan	PROPN
ftr-464	1335	32	.	.	PROPN
ftr-464	1335	33	17	17	NUM
ftr-464	1335	34	,	,	PUNCT
ftr-464	1335	35	1984	1984	NUM
ftr-464	1335	36	,	,	PUNCT
ftr-464	1335	37	art	art	NOUN
ftr-464	1335	38	.	.	PUNCT
ftr-464	1336	1	8	8	NUM
ftr-464	1336	2	,	,	PUNCT
ftr-464	1336	3	(	(	PUNCT
ftr-464	1336	4	adding	add	VERB
ftr-464	1336	5	5	5	NUM
ftr-464	1336	6	to	to	ADP
ftr-464	1336	7	article	article	NOUN
ftr-464	1336	8	19	19	NUM
ftr-464	1336	9	of	of	ADP
ftr-464	1336	10	the	the	DET
ftr-464	1336	11	1967	1967	NUM
ftr-464	1336	12	treaty	treaty	NOUN
ftr-464	1336	13	)	)	PUNCT
ftr-464	1336	14	,	,	PUNCT
ftr-464	1336	15	reprinted	reprint	VERB
ftr-464	1336	16	in	in	ADP
ftr-464	1336	17	tax	tax	NOUN
ftr-464	1336	18	treaties	treaty	NOUN
ftr-464	1336	19	(	(	PUNCT
ftr-464	1336	20	cch	cch	NOUN
ftr-464	1336	21	)	)	PUNCT
ftr-464	1336	22	3038	3038	NUM
ftr-464	1336	23	,	,	PUNCT
ftr-464	1336	24	27,073	27,073	NUM
ftr-464	1336	25	.	.	PUNCT
ftr-464	1337	1	[	[	X
ftr-464	1337	2	vol	vol	NOUN
ftr-464	1337	3	.	.	PUNCT
ftr-464	1337	4	3:6	3:6	NUM
ftr-464	1337	5	u.s	u.s	PROPN
ftr-464	1337	6	.	.	PROPN
ftr-464	1337	7	income	income	NOUN
ftr-464	1337	8	taxation	taxation	NOUN
ftr-464	1337	9	of	of	ADP
ftr-464	1337	10	cross	cross	ADJ
ftr-464	1337	11	-	-	ADJ
ftr-464	1337	12	border	border	ADJ
ftr-464	1337	13	pensions	pension	NOUN
ftr-464	1337	14	relief	relief	NOUN
ftr-464	1337	15	in	in	ADP
ftr-464	1337	16	the	the	DET
ftr-464	1337	17	u.s	u.s	PROPN
ftr-464	1337	18	.	.	PROPN
ftr-464	1337	19	94	94	NUM
ftr-464	1337	20	a	a	DET
ftr-464	1337	21	similar	similar	ADJ
ftr-464	1337	22	provision	provision	NOUN
ftr-464	1337	23	was	be	AUX
ftr-464	1337	24	also	also	ADV
ftr-464	1337	25	included	include	VERB
ftr-464	1337	26	in	in	ADP
ftr-464	1337	27	article	article	NOUN
ftr-464	1337	28	19	19	NUM
ftr-464	1337	29	of	of	ADP
ftr-464	1337	30	the	the	DET
ftr-464	1337	31	u.s.-sweden	u.s.-sweden	ADJ
ftr-464	1337	32	tax	tax	NOUN
ftr-464	1337	33	convention	convention	PROPN
ftr-464	1337	34	,	,	PUNCT
ftr-464	1337	35	signed	sign	VERB
ftr-464	1337	36	on	on	ADP
ftr-464	1337	37	september	september	PROPN
ftr-464	1337	38	1	1	NUM
ftr-464	1337	39	,	,	PUNCT
ftr-464	1337	40	1994	1994	NUM
ftr-464	1337	41	,	,	PUNCT
ftr-464	1337	42	and	and	CCONJ
ftr-464	1337	43	in	in	ADP
ftr-464	1337	44	the	the	DET
ftr-464	1337	45	proposed	propose	VERB
ftr-464	1337	46	treaties	treaty	NOUN
ftr-464	1337	47	with	with	ADP
ftr-464	1337	48	austria	austria	PROPN
ftr-464	1337	49	and	and	CCONJ
ftr-464	1337	50	switzerland	switzerland	PROPN
ftr-464	1337	51	,	,	PUNCT
ftr-464	1337	52	signed	sign	VERB
ftr-464	1337	53	in	in	ADP
ftr-464	1337	54	1996	1996	NUM
ftr-464	1337	55	.	.	PUNCT
ftr-464	1337	56	'	'	PUNCT
ftr-464	1337	57	"	"	PUNCT
ftr-464	1337	58	the	the	DET
ftr-464	1337	59	treasury	treasury	PROPN
ftr-464	1337	60	department	department	NOUN
ftr-464	1337	61	's	's	PART
ftr-464	1337	62	technical	technical	ADJ
ftr-464	1337	63	explanation	explanation	NOUN
ftr-464	1337	64	of	of	ADP
ftr-464	1337	65	the	the	DET
ftr-464	1337	66	french	french	ADJ
ftr-464	1337	67	and	and	CCONJ
ftr-464	1337	68	swedish	swedish	ADJ
ftr-464	1337	69	provisions	provision	NOUN
ftr-464	1337	70	suggests	suggest	VERB
ftr-464	1337	71	that	that	SCONJ
ftr-464	1337	72	(	(	PUNCT
ftr-464	1337	73	as	as	ADP
ftr-464	1337	74	in	in	ADP
ftr-464	1337	75	the	the	DET
ftr-464	1337	76	commentary	commentary	NOUN
ftr-464	1337	77	to	to	ADP
ftr-464	1337	78	the	the	DET
ftr-464	1337	79	1992	1992	NUM
ftr-464	1337	80	oecd	oecd	PROPN
ftr-464	1337	81	model196	model196	PROPN
ftr-464	1337	82	)	)	PUNCT
ftr-464	1337	83	they	they	PRON
ftr-464	1337	84	provide	provide	VERB
ftr-464	1337	85	only	only	ADV
ftr-464	1337	86	for	for	ADP
ftr-464	1337	87	deductions	deduction	NOUN
ftr-464	1337	88	of	of	ADP
ftr-464	1337	89	employee	employee	NOUN
ftr-464	1337	90	contributions	contribution	NOUN
ftr-464	1337	91	,	,	PUNCT
ftr-464	1337	92	and	and	CCONJ
ftr-464	1337	93	not	not	PART
ftr-464	1337	94	an	an	DET
ftr-464	1337	95	exclusion	exclusion	NOUN
ftr-464	1337	96	for	for	ADP
ftr-464	1337	97	employer	employer	NOUN
ftr-464	1337	98	contributions	contribution	NOUN
ftr-464	1337	99	.	.	PUNCT
ftr-464	1338	1	97	97	NUM
ftr-464	1338	2	194	194	NUM
ftr-464	1338	3	.	.	PUNCT
ftr-464	1339	1	u.s.-france	u.s.-france	PROPN
ftr-464	1339	2	income	income	PROPN
ftr-464	1339	3	tax	tax	PROPN
ftr-464	1339	4	treaty	treaty	PROPN
ftr-464	1339	5	,	,	PUNCT
ftr-464	1339	6	supra	supra	PROPN
ftr-464	1339	7	note	note	PROPN
ftr-464	1339	8	135	135	NUM
ftr-464	1339	9	,	,	PUNCT
ftr-464	1339	10	ar	ar	NOUN
ftr-464	1339	11	.	.	PROPN
ftr-464	1339	12	18	18	NUM
ftr-464	1339	13	.	.	NOUN
ftr-464	1339	14	7	7	NUM
ftr-464	1339	15	2(a	2(a	NUM
ftr-464	1339	16	)	)	PUNCT
ftr-464	1339	17	,	,	PUNCT
ftr-464	1339	18	(	(	PUNCT
ftr-464	1339	19	b)(iii	b)(iii	NOUN
ftr-464	1339	20	)	)	PUNCT
ftr-464	1339	21	.	.	PUNCT
ftr-464	1340	1	tax	tax	NOUN
ftr-464	1340	2	treaties	treaty	NOUN
ftr-464	1340	3	(	(	PUNCT
ftr-464	1340	4	cch)1	cch)1	PROPN
ftr-464	1340	5	3001.04,27,005	3001.04,27,005	NUM
ftr-464	1340	6	-	-	SYM
ftr-464	1340	7	13	13	NUM
ftr-464	1340	8	;	;	PUNCT
ftr-464	1340	9	see	see	VERB
ftr-464	1340	10	also	also	ADV
ftr-464	1340	11	treasury	treasury	PROPN
ftr-464	1340	12	explanation	explanation	NOUN
ftr-464	1340	13	of	of	ADP
ftr-464	1340	14	the	the	DET
ftr-464	1340	15	u.s.-france	u.s.-france	NOUN
ftr-464	1340	16	treaty	treaty	PROPN
ftr-464	1340	17	.	.	PUNCT
ftr-464	1341	1	supra	supra	PROPN
ftr-464	1341	2	note	note	PROPN
ftr-464	1341	3	135	135	NUM
ftr-464	1341	4	,	,	PUNCT
ftr-464	1341	5	tax	tax	NOUN
ftr-464	1341	6	treaties	treaty	NOUN
ftr-464	1341	7	(	(	PUNCT
ftr-464	1341	8	cch	cch	NOUN
ftr-464	1341	9	)	)	PUNCT
ftr-464	1341	10	1	1	NUM
ftr-464	1341	11	3058	3058	NUM
ftr-464	1341	12	,	,	PUNCT
ftr-464	1341	13	27,197	27,197	NUM
ftr-464	1341	14	-	-	SYM
ftr-464	1341	15	31	31	NUM
ftr-464	1341	16	(	(	PUNCT
ftr-464	1341	17	noting	note	VERB
ftr-464	1341	18	that	that	SCONJ
ftr-464	1341	19	this	this	DET
ftr-464	1341	20	provision	provision	NOUN
ftr-464	1341	21	is	be	AUX
ftr-464	1341	22	"	"	PUNCT
ftr-464	1341	23	based	base	VERB
ftr-464	1341	24	on	on	ADP
ftr-464	1341	25	...	...	PUNCT
ftr-464	1341	26	the	the	DET
ftr-464	1341	27	suggested	suggest	VERB
ftr-464	1341	28	provision	provision	NOUN
ftr-464	1341	29	set	set	VERB
ftr-464	1341	30	forth	forth	ADP
ftr-464	1341	31	in	in	ADP
ftr-464	1341	32	the	the	DET
ftr-464	1341	33	commentaries	commentary	NOUN
ftr-464	1341	34	to	to	ADP
ftr-464	1341	35	article	article	NOUN
ftr-464	1341	36	19	19	NUM
ftr-464	1341	37	of	of	ADP
ftr-464	1341	38	the	the	DET
ftr-464	1341	39	1992	1992	NUM
ftr-464	1341	40	oecd	oecd	PROPN
ftr-464	1341	41	model	model	NOUN
ftr-464	1341	42	"	"	PUNCT
ftr-464	1341	43	)	)	PUNCT
ftr-464	1341	44	.	.	PUNCT
ftr-464	1342	1	195	195	X
ftr-464	1342	2	.	.	X
ftr-464	1342	3	convention	convention	NOUN
ftr-464	1342	4	between	between	ADP
ftr-464	1342	5	the	the	DET
ftr-464	1342	6	government	government	NOUN
ftr-464	1342	7	of	of	ADP
ftr-464	1342	8	sweden	sweden	PROPN
ftr-464	1342	9	and	and	CCONJ
ftr-464	1342	10	the	the	DET
ftr-464	1342	11	government	government	NOUN
ftr-464	1342	12	of	of	ADP
ftr-464	1342	13	the	the	DET
ftr-464	1342	14	united	united	PROPN
ftr-464	1342	15	states	states	PROPN
ftr-464	1342	16	of	of	ADP
ftr-464	1342	17	america	america	PROPN
ftr-464	1342	18	for	for	ADP
ftr-464	1342	19	the	the	DET
ftr-464	1342	20	avoidance	avoidance	NOUN
ftr-464	1342	21	of	of	ADP
ftr-464	1342	22	double	double	ADJ
ftr-464	1342	23	taxation	taxation	NOUN
ftr-464	1342	24	and	and	CCONJ
ftr-464	1342	25	the	the	DET
ftr-464	1342	26	prevention	prevention	NOUN
ftr-464	1342	27	of	of	ADP
ftr-464	1342	28	fiscal	fiscal	ADJ
ftr-464	1342	29	evasion	evasion	NOUN
ftr-464	1342	30	with	with	ADP
ftr-464	1342	31	respect	respect	NOUN
ftr-464	1342	32	to	to	ADP
ftr-464	1342	33	taxes	taxis	NOUN
ftr-464	1342	34	on	on	ADP
ftr-464	1342	35	income	income	NOUN
ftr-464	1342	36	,	,	PUNCT
ftr-464	1342	37	sept	sept	PROPN
ftr-464	1342	38	.	.	PROPN
ftr-464	1342	39	1	1	NUM
ftr-464	1342	40	.	.	NUM
ftr-464	1342	41	1994	1994	NUM
ftr-464	1342	42	.	.	PUNCT
ftr-464	1343	1	an	an	DET
ftr-464	1343	2	.	.	NOUN
ftr-464	1343	3	19	19	NUM
ftr-464	1343	4	.	.	NOUN
ftr-464	1343	5	1	1	NUM
ftr-464	1343	6	4	4	NUM
ftr-464	1343	7	.	.	PUNCT
ftr-464	1343	8	tax	tax	NOUN
ftr-464	1343	9	treaties	treaty	NOUN
ftr-464	1343	10	(	(	PUNCT
ftr-464	1343	11	cch	cch	NOUN
ftr-464	1343	12	)	)	PUNCT
ftr-464	1343	13	§	§	PROPN
ftr-464	1343	14	8801,41,505	8801,41,505	PROPN
ftr-464	1343	15	-	-	PUNCT
ftr-464	1343	16	11	11	NUM
ftr-464	1344	1	[	[	X
ftr-464	1344	2	hereinafter	hereinafter	NOUN
ftr-464	1344	3	u.s.-sweden	u.s.-sweden	ADJ
ftr-464	1344	4	tax	tax	PROPN
ftr-464	1344	5	convention	convention	PROPN
ftr-464	1344	6	]	]	PUNCT
ftr-464	1344	7	;	;	PUNCT
ftr-464	1344	8	treasury	treasury	PROPN
ftr-464	1344	9	technical	technical	ADJ
ftr-464	1344	10	explanation	explanation	NOUN
ftr-464	1344	11	of	of	ADP
ftr-464	1344	12	1994	1994	NUM
ftr-464	1344	13	u.s.-sweden	u.s.-sweden	ADJ
ftr-464	1344	14	income	income	PROPN
ftr-464	1344	15	tax	tax	NOUN
ftr-464	1344	16	treaty	treaty	NOUN
ftr-464	1344	17	,	,	PUNCT
ftr-464	1344	18	tax	tax	NOUN
ftr-464	1344	19	treaties	treaty	NOUN
ftr-464	1344	20	(	(	PUNCT
ftr-464	1344	21	cch	cch	NOUN
ftr-464	1344	22	)	)	PUNCT
ftr-464	1344	23	9i	9i	NOUN
ftr-464	1344	24	8802a	8802a	NOUN
ftr-464	1344	25	,	,	PUNCT
ftr-464	1344	26	41.505	41.505	NUM
ftr-464	1344	27	-	-	SYM
ftr-464	1344	28	66	66	NUM
ftr-464	1345	1	[	[	X
ftr-464	1345	2	hereinafter	hereinafter	NOUN
ftr-464	1345	3	treasury	treasury	NOUN
ftr-464	1345	4	explanation	explanation	NOUN
ftr-464	1345	5	of	of	ADP
ftr-464	1345	6	u.s.-sweden	u.s.-sweden	ADJ
ftr-464	1345	7	treaty	treaty	NOUN
ftr-464	1345	8	]	]	PUNCT
ftr-464	1345	9	.	.	PUNCT
ftr-464	1346	1	proposed	propose	VERB
ftr-464	1346	2	u.s.-austria	u.s.-austria	PROPN
ftr-464	1346	3	income	income	PROPN
ftr-464	1346	4	tax	tax	PROPN
ftr-464	1346	5	treaty	treaty	NOUN
ftr-464	1346	6	.	.	PUNCT
ftr-464	1347	1	supra	supra	PROPN
ftr-464	1347	2	note	note	PROPN
ftr-464	1347	3	164	164	NUM
ftr-464	1347	4	,	,	PUNCT
ftr-464	1347	5	art	art	NOUN
ftr-464	1347	6	.	.	PUNCT
ftr-464	1348	1	18	18	NUM
ftr-464	1348	2	,	,	PUNCT
ftr-464	1348	3	91	91	NUM
ftr-464	1348	4	5	5	NUM
ftr-464	1348	5	.	.	PUNCT
ftr-464	1348	6	proposed	propose	VERB
ftr-464	1348	7	convention	convention	NOUN
ftr-464	1348	8	between	between	ADP
ftr-464	1348	9	the	the	DET
ftr-464	1348	10	united	united	PROPN
ftr-464	1348	11	states	states	PROPN
ftr-464	1348	12	of	of	ADP
ftr-464	1348	13	america	america	PROPN
ftr-464	1348	14	and	and	CCONJ
ftr-464	1348	15	the	the	DET
ftr-464	1348	16	swiss	swiss	PROPN
ftr-464	1348	17	confederation	confederation	NOUN
ftr-464	1348	18	for	for	ADP
ftr-464	1348	19	the	the	DET
ftr-464	1348	20	avoidance	avoidance	NOUN
ftr-464	1348	21	of	of	ADP
ftr-464	1348	22	double	double	ADJ
ftr-464	1348	23	taxation	taxation	NOUN
ftr-464	1348	24	with	with	ADP
ftr-464	1348	25	respect	respect	NOUN
ftr-464	1348	26	to	to	ADP
ftr-464	1348	27	taxes	taxis	NOUN
ftr-464	1348	28	on	on	ADP
ftr-464	1348	29	income	income	NOUN
ftr-464	1348	30	,	,	PUNCT
ftr-464	1348	31	signed	sign	VERB
ftr-464	1348	32	oct	oct	PROPN
ftr-464	1348	33	.	.	PROPN
ftr-464	1348	34	2	2	NUM
ftr-464	1348	35	,	,	PUNCT
ftr-464	1348	36	1996	1996	NUM
ftr-464	1348	37	,	,	PUNCT
ftr-464	1348	38	art	art	NOUN
ftr-464	1348	39	.	.	PUNCT
ftr-464	1349	1	28	28	NUM
ftr-464	1349	2	,	,	PUNCT
ftr-464	1349	3	91	91	NUM
ftr-464	1349	4	4	4	NUM
ftr-464	1349	5	.	.	X
ftr-464	1350	1	96	96	NUM
ftr-464	1350	2	tni	tni	NOUN
ftr-464	1350	3	194	194	NUM
ftr-464	1350	4	-	-	SYM
ftr-464	1350	5	41	41	NUM
ftr-464	1350	6	(	(	PUNCT
ftr-464	1350	7	oct	oct	PROPN
ftr-464	1350	8	.	.	PROPN
ftr-464	1350	9	4	4	NUM
ftr-464	1350	10	,	,	PUNCT
ftr-464	1350	11	1996	1996	NUM
ftr-464	1350	12	)	)	PUNCT
ftr-464	1350	13	(	(	PUNCT
ftr-464	1350	14	lexis	lexis	X
ftr-464	1350	15	.	.	PUNCT
ftr-464	1350	16	fedtax	fedtax	PROPN
ftr-464	1350	17	library	library	PROPN
ftr-464	1350	18	,	,	PUNCT
ftr-464	1350	19	tni	tni	NOUN
ftr-464	1350	20	file	file	NOUN
ftr-464	1350	21	)	)	PUNCT
ftr-464	1350	22	.	.	PUNCT
ftr-464	1351	1	the	the	DET
ftr-464	1351	2	swedish	swedish	PROPN
ftr-464	1351	3	provision	provision	NOUN
ftr-464	1351	4	differs	differ	VERB
ftr-464	1351	5	from	from	ADP
ftr-464	1351	6	the	the	DET
ftr-464	1351	7	provision	provision	NOUN
ftr-464	1351	8	in	in	ADP
ftr-464	1351	9	the	the	DET
ftr-464	1351	10	french	french	ADJ
ftr-464	1351	11	treaty	treaty	NOUN
ftr-464	1351	12	by	by	ADP
ftr-464	1351	13	requiring	require	VERB
ftr-464	1351	14	that	that	SCONJ
ftr-464	1351	15	"	"	PUNCT
ftr-464	1351	16	contributions	contribution	NOUN
ftr-464	1351	17	[	[	X
ftr-464	1351	18	be	be	AUX
ftr-464	1351	19	]	]	PUNCT
ftr-464	1351	20	paid	pay	VERB
ftr-464	1351	21	by	by	ADP
ftr-464	1351	22	,	,	PUNCT
ftr-464	1351	23	or	or	CCONJ
ftr-464	1351	24	on	on	ADP
ftr-464	1351	25	behalf	behalf	NOUN
ftr-464	1351	26	of	of	ADP
ftr-464	1351	27	.	.	PUNCT
ftr-464	1352	1	such	such	ADJ
ftr-464	1352	2	individual	individual	NOUN
ftr-464	1352	3	to	to	ADP
ftr-464	1352	4	[	[	X
ftr-464	1352	5	the	the	DET
ftr-464	1352	6	home	home	NOUN
ftr-464	1352	7	country	country	NOUN
ftr-464	1352	8	]	]	PUNCT
ftr-464	1352	9	arrangement	arrangement	NOUN
ftr-464	1352	10	before	before	ADP
ftr-464	1352	11	[	[	X
ftr-464	1352	12	the	the	DET
ftr-464	1352	13	individual	individual	NOUN
ftr-464	1352	14	becomes	become	VERB
ftr-464	1352	15	]	]	PUNCT
ftr-464	1352	16	a	a	DET
ftr-464	1352	17	resident	resident	NOUN
ftr-464	1352	18	of	of	ADP
ftr-464	1352	19	the	the	DET
ftr-464	1352	20	[	[	X
ftr-464	1352	21	host	host	NOUN
ftr-464	1352	22	countryl	countryl	NOUN
ftr-464	1352	23	.	.	PUNCT
ftr-464	1352	24	"	"	PUNCT
ftr-464	1353	1	u.s.sweden	u.s.sweden	ADJ
ftr-464	1353	2	tax	tax	NOUN
ftr-464	1353	3	convention	convention	NOUN
ftr-464	1353	4	,	,	PUNCT
ftr-464	1353	5	supra	supra	NOUN
ftr-464	1353	6	,	,	PUNCT
ftr-464	1353	7	art	art	NOUN
ftr-464	1353	8	.	.	PUNCT
ftr-464	1354	1	19	19	NUM
ftr-464	1354	2	,	,	PUNCT
ftr-464	1354	3	1	1	NUM
ftr-464	1354	4	4(a)(i	4(a)(i	NUM
ftr-464	1354	5	)	)	PUNCT
ftr-464	1354	6	,	,	PUNCT
ftr-464	1354	7	tax	tax	NOUN
ftr-464	1354	8	treaties	treaty	NOUN
ftr-464	1354	9	(	(	PUNCT
ftr-464	1354	10	cch	cch	NOUN
ftr-464	1354	11	)	)	PUNCT
ftr-464	1354	12	91	91	NUM
ftr-464	1354	13	8801	8801	NUM
ftr-464	1354	14	.	.	PUNCT
ftr-464	1355	1	41.505	41.505	NUM
ftr-464	1355	2	-	-	SYM
ftr-464	1355	3	11	11	NUM
ftr-464	1355	4	.	.	PUNCT
ftr-464	1356	1	196	196	NUM
ftr-464	1356	2	.	.	PUNCT
ftr-464	1357	1	the	the	DET
ftr-464	1357	2	1992	1992	NUM
ftr-464	1357	3	oecd	oecd	PROPN
ftr-464	1357	4	commentary	commentary	NOUN
ftr-464	1357	5	states	state	VERB
ftr-464	1357	6	that	that	SCONJ
ftr-464	1357	7	the	the	DET
ftr-464	1357	8	proposed	propose	VERB
ftr-464	1357	9	provision	provision	NOUN
ftr-464	1357	10	's	's	PART
ftr-464	1357	11	reference	reference	NOUN
ftr-464	1357	12	to	to	ADP
ftr-464	1357	13	"	"	PUNCT
ftr-464	1357	14	[	[	X
ftr-464	1357	15	c]ontributions	c]ontribution	NOUN
ftr-464	1357	16	borne	bear	VERB
ftr-464	1357	17	by	by	ADP
ftr-464	1357	18	an	an	DET
ftr-464	1357	19	individual	individual	NOUN
ftr-464	1357	20	"	"	PUNCT
ftr-464	1357	21	is	be	AUX
ftr-464	1357	22	intended	intend	VERB
ftr-464	1357	23	to	to	PART
ftr-464	1357	24	include	include	VERB
ftr-464	1357	25	only	only	ADV
ftr-464	1357	26	an	an	DET
ftr-464	1357	27	employee	employee	NOUN
ftr-464	1357	28	's	's	PART
ftr-464	1357	29	contributions	contribution	NOUN
ftr-464	1357	30	,	,	PUNCT
ftr-464	1357	31	and	and	CCONJ
ftr-464	1357	32	that	that	SCONJ
ftr-464	1357	33	the	the	DET
ftr-464	1357	34	provision	provision	NOUN
ftr-464	1357	35	"	"	PUNCT
ftr-464	1357	36	is	be	AUX
ftr-464	1357	37	silent	silent	ADJ
ftr-464	1357	38	on	on	ADP
ftr-464	1357	39	the	the	DET
ftr-464	1357	40	treatment	treatment	NOUN
ftr-464	1357	41	of	of	ADP
ftr-464	1357	42	'	'	PUNCT
ftr-464	1357	43	an	an	DET
ftr-464	1357	44	employer	employer	NOUN
ftr-464	1357	45	's	's	PART
ftr-464	1357	46	contributions	contribution	NOUN
ftr-464	1357	47	.	.	PUNCT
ftr-464	1358	1	however	however	ADV
ftr-464	1358	2	,	,	PUNCT
ftr-464	1358	3	the	the	DET
ftr-464	1358	4	commentary	commentary	NOUN
ftr-464	1358	5	suggests	suggest	VERB
ftr-464	1358	6	that	that	SCONJ
ftr-464	1358	7	"	"	PUNCT
ftr-464	1358	8	member	member	NOUN
ftr-464	1358	9	countries	country	NOUN
ftr-464	1358	10	may	may	AUX
ftr-464	1358	11	wish	wish	VERB
ftr-464	1358	12	to	to	PART
ftr-464	1358	13	extend	extend	VERB
ftr-464	1358	14	"	"	PUNCT
ftr-464	1358	15	the	the	DET
ftr-464	1358	16	provision	provision	NOUN
ftr-464	1358	17	"	"	PUNCT
ftr-464	1358	18	to	to	PART
ftr-464	1358	19	ensure	ensure	VERB
ftr-464	1358	20	that	that	SCONJ
ftr-464	1358	21	employers	employer	NOUN
ftr-464	1358	22	contributions	contribution	NOUN
ftr-464	1358	23	in	in	ADP
ftr-464	1358	24	the	the	DET
ftr-464	1358	25	context	context	NOUN
ftr-464	1358	26	of	of	ADP
ftr-464	1358	27	the	the	DET
ftr-464	1358	28	employees	employee	NOUN
ftr-464	1358	29	'	'	PART
ftr-464	1358	30	tax	tax	NOUN
ftr-464	1358	31	liability	liability	NOUN
ftr-464	1358	32	are	be	AUX
ftr-464	1358	33	accorded	accord	VERB
ftr-464	1358	34	the	the	DET
ftr-464	1358	35	same	same	ADJ
ftr-464	1358	36	treatment	treatment	NOUN
ftr-464	1358	37	that	that	PRON
ftr-464	1358	38	such	such	ADJ
ftr-464	1358	39	contributions	contribution	NOUN
ftr-464	1358	40	to	to	ADP
ftr-464	1358	41	domestic	domestic	ADJ
ftr-464	1358	42	schemes	scheme	NOUN
ftr-464	1358	43	would	would	AUX
ftr-464	1358	44	receive	receive	VERB
ftr-464	1358	45	.	.	PUNCT
ftr-464	1358	46	"	"	PUNCT
ftr-464	1359	1	1992	1992	NUM
ftr-464	1359	2	oecd	oecd	PROPN
ftr-464	1359	3	commentary	commentary	NOUN
ftr-464	1359	4	,	,	PUNCT
ftr-464	1359	5	supra	supra	PROPN
ftr-464	1359	6	note	note	NOUN
ftr-464	1359	7	136	136	NUM
ftr-464	1359	8	,	,	PUNCT
ftr-464	1359	9	at	at	ADP
ftr-464	1359	10	c(18)-4	c(18)-4	X
ftr-464	1359	11	.	.	PUNCT
ftr-464	1360	1	c(18)-10	c(18)-10	PROPN
ftr-464	1360	2	.	.	PROPN
ftr-464	1360	3	197	197	NUM
ftr-464	1360	4	.	.	PUNCT
ftr-464	1361	1	the	the	DET
ftr-464	1361	2	language	language	NOUN
ftr-464	1361	3	of	of	ADP
ftr-464	1361	4	the	the	DET
ftr-464	1361	5	treaties	treaty	NOUN
ftr-464	1361	6	with	with	ADP
ftr-464	1361	7	sweden	sweden	PROPN
ftr-464	1361	8	and	and	CCONJ
ftr-464	1361	9	france	france	PROPN
ftr-464	1361	10	refers	refer	VERB
ftr-464	1361	11	to	to	ADP
ftr-464	1361	12	"	"	PUNCT
ftr-464	1361	13	contributions	contribution	NOUN
ftr-464	1361	14	paid	pay	VERB
ftr-464	1361	15	by	by	ADP
ftr-464	1361	16	,	,	PUNCT
ftr-464	1361	17	or	or	CCONJ
ftr-464	1361	18	on	on	ADP
ftr-464	1361	19	behalf	behalf	NOUN
ftr-464	1361	20	of	of	ADP
ftr-464	1361	21	,	,	PUNCT
ftr-464	1361	22	"	"	PUNCT
ftr-464	1361	23	an	an	DET
ftr-464	1361	24	individual	individual	NOUN
ftr-464	1361	25	to	to	ADP
ftr-464	1361	26	a	a	DET
ftr-464	1361	27	home	home	NOUN
ftr-464	1361	28	country	country	NOUN
ftr-464	1361	29	plan	plan	NOUN
ftr-464	1361	30	being	be	AUX
ftr-464	1361	31	"	"	PUNCT
ftr-464	1361	32	treated	treat	VERB
ftr-464	1361	33	in	in	ADP
ftr-464	1361	34	the	the	DET
ftr-464	1361	35	same	same	ADJ
ftr-464	1361	36	way	way	NOUN
ftr-464	1361	37	for	for	ADP
ftr-464	1361	38	tax	tax	NOUN
ftr-464	1361	39	purposes	purpose	NOUN
ftr-464	1361	40	"	"	PUNCT
ftr-464	1361	41	as	as	ADP
ftr-464	1361	42	contributions	contribution	NOUN
ftr-464	1361	43	to	to	ADP
ftr-464	1361	44	a	a	DET
ftr-464	1361	45	host	host	NOUN
ftr-464	1361	46	country	country	NOUN
ftr-464	1361	47	plan	plan	NOUN
ftr-464	1361	48	.	.	PUNCT
ftr-464	1362	1	u.s.-france	u.s.-france	PROPN
ftr-464	1362	2	income	income	PROPN
ftr-464	1362	3	tax	tax	PROPN
ftr-464	1362	4	treaty	treaty	PROPN
ftr-464	1362	5	,	,	PUNCT
ftr-464	1362	6	supra	supra	PROPN
ftr-464	1362	7	note	note	PROPN
ftr-464	1362	8	135	135	NUM
ftr-464	1362	9	,	,	PUNCT
ftr-464	1362	10	art	art	NOUN
ftr-464	1362	11	.	.	PUNCT
ftr-464	1363	1	18	18	NUM
ftr-464	1363	2	,	,	PUNCT
ftr-464	1363	3	1	1	NUM
ftr-464	1363	4	2(a	2(a	NUM
ftr-464	1363	5	)	)	PUNCT
ftr-464	1363	6	;	;	PUNCT
ftr-464	1363	7	u.s.-sweden	u.s.-sweden	VERB
ftr-464	1363	8	tax	tax	NOUN
ftr-464	1363	9	convention	convention	PROPN
ftr-464	1363	10	.	.	PUNCT
ftr-464	1364	1	supra	supra	PROPN
ftr-464	1364	2	note	note	VERB
ftr-464	1364	3	195	195	NUM
ftr-464	1364	4	.	.	PUNCT
ftr-464	1364	5	art	art	NOUN
ftr-464	1364	6	.	.	PUNCT
ftr-464	1365	1	19.4(a	19.4(a	NUM
ftr-464	1365	2	)	)	PUNCT
ftr-464	1365	3	.	.	PUNCT
ftr-464	1366	1	but	but	CCONJ
ftr-464	1366	2	the	the	DET
ftr-464	1366	3	treasury	treasury	NOUN
ftr-464	1366	4	's	's	PART
ftr-464	1366	5	technical	technical	ADJ
ftr-464	1366	6	explanation	explanation	NOUN
ftr-464	1366	7	states	state	NOUN
ftr-464	1366	8	that	that	SCONJ
ftr-464	1366	9	the	the	DET
ftr-464	1366	10	provision	provision	NOUN
ftr-464	1366	11	"	"	PUNCT
ftr-464	1366	12	permits	permit	VERB
ftr-464	1366	13	"	"	PUNCT
ftr-464	1366	14	the	the	DET
ftr-464	1366	15	employee	employee	NOUN
ftr-464	1366	16	"	"	PUNCT
ftr-464	1366	17	to	to	PART
ftr-464	1366	18	deduct	deduct	VERB
ftr-464	1366	19	contributions	contribution	NOUN
ftr-464	1366	20	...	...	PUNCT
ftr-464	1366	21	that	that	PRON
ftr-464	1366	22	are	be	AUX
ftr-464	1366	23	made	make	VERB
ftr-464	1366	24	by	by	ADP
ftr-464	1366	25	or	or	CCONJ
ftr-464	1366	26	on	on	ADP
ftr-464	1366	27	his	his	PRON
ftr-464	1366	28	behalf	behalf	NOUN
ftr-464	1366	29	'	'	PUNCT
ftr-464	1366	30	to	to	ADP
ftr-464	1366	31	certain	certain	ADJ
ftr-464	1366	32	home	home	NOUN
ftr-464	1366	33	country	country	NOUN
ftr-464	1366	34	plans	plan	VERB
ftr-464	1366	35	"	"	PUNCT
ftr-464	1366	36	to	to	ADP
ftr-464	1366	37	the	the	DET
ftr-464	1366	38	same	same	ADJ
ftr-464	1366	39	extent	extent	NOUN
ftr-464	1366	40	that	that	SCONJ
ftr-464	1366	41	deductions	deduction	NOUN
ftr-464	1366	42	would	would	AUX
ftr-464	1366	43	be	be	AUX
ftr-464	1366	44	permitted	permit	VERB
ftr-464	1366	45	"	"	PUNCT
ftr-464	1366	46	for	for	ADP
ftr-464	1366	47	contributions	contribution	NOUN
ftr-464	1366	48	to	to	ADP
ftr-464	1366	49	a	a	DET
ftr-464	1366	50	host	host	NOUN
ftr-464	1366	51	country	country	NOUN
ftr-464	1366	52	plan	plan	NOUN
ftr-464	1366	53	.	.	PUNCT
ftr-464	1367	1	treasury	treasury	PROPN
ftr-464	1367	2	explanation	explanation	NOUN
ftr-464	1367	3	of	of	ADP
ftr-464	1367	4	the	the	DET
ftr-464	1367	5	u.s.-france	u.s.-france	NOUN
ftr-464	1367	6	treaty	treaty	PROPN
ftr-464	1367	7	,	,	PUNCT
ftr-464	1367	8	supra	supra	PROPN
ftr-464	1367	9	note	note	PROPN
ftr-464	1367	10	135	135	NUM
ftr-464	1367	11	(	(	PUNCT
ftr-464	1367	12	discussing	discuss	VERB
ftr-464	1367	13	art	art	NOUN
ftr-464	1367	14	.	.	PUNCT
ftr-464	1368	1	18	18	NUM
ftr-464	1368	2	)	)	PUNCT
ftr-464	1369	1	;	;	PUNCT
ftr-464	1369	2	see	see	VERB
ftr-464	1369	3	treasury	treasury	NOUN
ftr-464	1369	4	explanation	explanation	NOUN
ftr-464	1369	5	of	of	ADP
ftr-464	1369	6	the	the	DET
ftr-464	1369	7	u.s.-sweden	u.s.-sweden	ADJ
ftr-464	1369	8	treaty	treaty	NOUN
ftr-464	1369	9	.	.	PUNCT
ftr-464	1370	1	supra	supra	PROPN
ftr-464	1370	2	note	note	VERB
ftr-464	1370	3	195	195	NUM
ftr-464	1370	4	(	(	PUNCT
ftr-464	1370	5	discussing	discuss	VERB
ftr-464	1370	6	art	art	NOUN
ftr-464	1370	7	.	.	PUNCT
ftr-464	1371	1	19	19	NUM
ftr-464	1371	2	(	(	PUNCT
ftr-464	1371	3	similar	similar	ADJ
ftr-464	1371	4	language	language	NOUN
ftr-464	1371	5	)	)	PUNCT
ftr-464	1371	6	)	)	PUNCT
ftr-464	1371	7	.	.	PUNCT
ftr-464	1372	1	but	but	CCONJ
ftr-464	1372	2	cf	cf	X
ftr-464	1372	3	.	.	PUNCT
ftr-464	1372	4	letter	letter	NOUN
ftr-464	1372	5	of	of	ADP
ftr-464	1372	6	price	price	NOUN
ftr-464	1372	7	waterhouse	waterhouse	NOUN
ftr-464	1372	8	to	to	ADP
ftr-464	1372	9	cynthia	cynthia	PROPN
ftr-464	1372	10	beerbower	beerbower	PROPN
ftr-464	1372	11	,	,	PUNCT
ftr-464	1372	12	international	international	ADJ
ftr-464	1372	13	tax	tax	NOUN
ftr-464	1372	14	counsel	counsel	NOUN
ftr-464	1372	15	,	,	PUNCT
ftr-464	1372	16	dated	date	VERB
ftr-464	1372	17	june	june	PROPN
ftr-464	1372	18	7	7	NUM
ftr-464	1372	19	,	,	PUNCT
ftr-464	1372	20	1994	1994	NUM
ftr-464	1372	21	,	,	PUNCT
ftr-464	1372	22	94	94	NUM
ftr-464	1372	23	tni	tni	NOUN
ftr-464	1372	24	136	136	NUM
ftr-464	1372	25	-	-	SYM
ftr-464	1372	26	20	20	NUM
ftr-464	1372	27	(	(	PUNCT
ftr-464	1372	28	july	july	PROPN
ftr-464	1372	29	15	15	NUM
ftr-464	1372	30	.	.	NOUN
ftr-464	1372	31	1994	1994	NUM
ftr-464	1372	32	)	)	PUNCT
ftr-464	1372	33	(	(	PUNCT
ftr-464	1372	34	lexis	lexis	X
ftr-464	1372	35	,	,	PUNCT
ftr-464	1372	36	fedtax	fedtax	ADJ
ftr-464	1372	37	library	library	NOUN
ftr-464	1372	38	.	.	PUNCT
ftr-464	1373	1	tni	tni	NOUN
ftr-464	1373	2	file	file	NOUN
ftr-464	1373	3	)	)	PUNCT
ftr-464	1373	4	,	,	PUNCT
ftr-464	1373	5	recommending	recommend	VERB
ftr-464	1373	6	that	that	SCONJ
ftr-464	1373	7	a	a	DET
ftr-464	1373	8	provision	provision	NOUN
ftr-464	1373	9	like	like	ADP
ftr-464	1373	10	art	art	NOUN
ftr-464	1373	11	.	.	PUNCT
ftr-464	1374	1	19(5	19(5	X
ftr-464	1374	2	)	)	PUNCT
ftr-464	1374	3	of	of	ADP
ftr-464	1374	4	1967	1967	NUM
ftr-464	1374	5	u.s.-france	u.s.-france	NOUN
ftr-464	1374	6	treaty	treaty	NOUN
ftr-464	1374	7	be	be	AUX
ftr-464	1374	8	added	add	VERB
ftr-464	1374	9	to	to	ADP
ftr-464	1374	10	u.s	u.s	PROPN
ftr-464	1374	11	.	.	PROPN
ftr-464	1374	12	model	model	PROPN
ftr-464	1374	13	treaty	treaty	NOUN
ftr-464	1375	1	[	[	X
ftr-464	1375	2	hereinafter	hereinafter	X
ftr-464	1375	3	pw	pw	PROPN
ftr-464	1375	4	letter	letter	PROPN
ftr-464	1375	5	]	]	PUNCT
ftr-464	1375	6	;	;	PUNCT
ftr-464	1375	7	and	and	CCONJ
ftr-464	1375	8	section	section	NOUN
ftr-464	1375	9	of	of	ADP
ftr-464	1375	10	taxation	taxation	NOUN
ftr-464	1375	11	,	,	PUNCT
ftr-464	1375	12	aba	aba	PROPN
ftr-464	1375	13	,	,	PUNCT
ftr-464	1375	14	comments	comment	NOUN
ftr-464	1375	15	on	on	ADP
ftr-464	1375	16	income	income	NOUN
ftr-464	1375	17	tax	tax	NOUN
ftr-464	1375	18	treaty	treaty	NOUN
ftr-464	1375	19	between	between	ADP
ftr-464	1375	20	finland	finland	PROPN
ftr-464	1375	21	and	and	CCONJ
ftr-464	1375	22	the	the	DET
ftr-464	1375	23	united	united	PROPN
ftr-464	1375	24	states	states	PROPN
ftr-464	1375	25	,	,	PUNCT
ftr-464	1375	26	dated	date	VERB
ftr-464	1375	27	nov	nov	NOUN
ftr-464	1375	28	.	.	PROPN
ftr-464	1375	29	1	1	NUM
ftr-464	1375	30	.	.	X
ftr-464	1375	31	1990.90	1990.90	NUM
ftr-464	1375	32	tn1	tn1	NOUN
ftr-464	1375	33	48	48	NUM
ftr-464	1375	34	-	-	SYM
ftr-464	1375	35	71	71	NUM
ftr-464	1375	36	,	,	PUNCT
ftr-464	1375	37	(	(	PUNCT
ftr-464	1375	38	nov	nov	PROPN
ftr-464	1375	39	.	.	PROPN
ftr-464	1375	40	28	28	NUM
ftr-464	1375	41	,	,	PUNCT
ftr-464	1375	42	1990	1990	NUM
ftr-464	1375	43	)	)	PUNCT
ftr-464	1375	44	(	(	PUNCT
ftr-464	1375	45	lexis	lexis	X
ftr-464	1375	46	,	,	PUNCT
ftr-464	1375	47	fedtax	fedtax	NOUN
ftr-464	1375	48	library	library	NOUN
ftr-464	1375	49	,	,	PUNCT
ftr-464	1375	50	tni	tni	NOUN
ftr-464	1375	51	file	file	NOUN
ftr-464	1375	52	)	)	PUNCT
ftr-464	1375	53	.	.	PUNCT
ftr-464	1376	1	recommending	recommend	VERB
ftr-464	1376	2	inclusion	inclusion	NOUN
ftr-464	1376	3	of	of	ADP
ftr-464	1376	4	a	a	DET
ftr-464	1376	5	provision	provision	NOUN
ftr-464	1376	6	19961	19961	NUM
ftr-464	1376	7	florida	florida	PROPN
ftr-464	1376	8	tax	tax	NOUN
ftr-464	1376	9	review	review	NOUN
ftr-464	1376	10	the	the	DET
ftr-464	1376	11	treasury	treasury	NOUN
ftr-464	1376	12	has	have	AUX
ftr-464	1376	13	now	now	ADV
ftr-464	1376	14	indicated	indicate	VERB
ftr-464	1376	15	that	that	SCONJ
ftr-464	1376	16	its	its	PRON
ftr-464	1376	17	policy	policy	NOUN
ftr-464	1376	18	is	be	AUX
ftr-464	1376	19	to	to	PART
ftr-464	1376	20	negotiate	negotiate	VERB
ftr-464	1376	21	for	for	ADP
ftr-464	1376	22	inclusion	inclusion	NOUN
ftr-464	1376	23	of	of	ADP
ftr-464	1376	24	such	such	DET
ftr-464	1376	25	a	a	DET
ftr-464	1376	26	provision	provision	NOUN
ftr-464	1376	27	in	in	ADP
ftr-464	1376	28	future	future	ADJ
ftr-464	1376	29	treaties	treaty	NOUN
ftr-464	1376	30	in	in	ADP
ftr-464	1376	31	order	order	NOUN
ftr-464	1376	32	to	to	PART
ftr-464	1376	33	"	"	PUNCT
ftr-464	1376	34	ensure	ensure	VERB
ftr-464	1376	35	that	that	SCONJ
ftr-464	1376	36	certain	certain	ADJ
ftr-464	1376	37	differences	difference	NOUN
ftr-464	1376	38	between	between	ADP
ftr-464	1376	39	the	the	DET
ftr-464	1376	40	two	two	NUM
ftr-464	1376	41	contracting	contracting	NOUN
ftr-464	1376	42	states	state	NOUN
ftr-464	1376	43	'	'	PART
ftr-464	1376	44	laws	law	NOUN
ftr-464	1376	45	regarding	regard	VERB
ftr-464	1376	46	pension	pension	NOUN
ftr-464	1376	47	contributions	contribution	NOUN
ftr-464	1376	48	and	and	CCONJ
ftr-464	1376	49	pension	pension	NOUN
ftr-464	1376	50	plans	plan	NOUN
ftr-464	1376	51	will	will	AUX
ftr-464	1376	52	not	not	PART
ftr-464	1376	53	inhibit	inhibit	VERB
ftr-464	1376	54	the	the	DET
ftr-464	1376	55	flow	flow	NOUN
ftr-464	1376	56	of	of	ADP
ftr-464	1376	57	personal	personal	ADJ
ftr-464	1376	58	services	service	NOUN
ftr-464	1376	59	between	between	ADP
ftr-464	1376	60	the	the	DET
ftr-464	1376	61	contracting	contracting	NOUN
ftr-464	1376	62	states	state	NOUN
ftr-464	1376	63	.	.	PUNCT
ftr-464	1377	1	"'9	"'9	X
ftr-464	1378	1	8	8	NUM
ftr-464	1378	2	the	the	DET
ftr-464	1378	3	1996	1996	NUM
ftr-464	1378	4	u.s	u.s	PROPN
ftr-464	1378	5	.	.	PROPN
ftr-464	1378	6	model	model	PROPN
ftr-464	1378	7	treaty	treaty	NOUN
ftr-464	1378	8	contains	contain	VERB
ftr-464	1378	9	a	a	DET
ftr-464	1378	10	provision	provision	NOUN
ftr-464	1378	11	of	of	ADP
ftr-464	1378	12	this	this	DET
ftr-464	1378	13	nature	nature	NOUN
ftr-464	1378	14	that	that	PRON
ftr-464	1378	15	is	be	AUX
ftr-464	1378	16	in	in	ADP
ftr-464	1378	17	some	some	DET
ftr-464	1378	18	ways	way	NOUN
ftr-464	1378	19	broader	broad	ADJ
ftr-464	1378	20	in	in	ADP
ftr-464	1378	21	scope	scope	NOUN
ftr-464	1378	22	than	than	ADP
ftr-464	1378	23	the	the	DET
ftr-464	1378	24	provisions	provision	NOUN
ftr-464	1378	25	in	in	ADP
ftr-464	1378	26	the	the	DET
ftr-464	1378	27	french	french	ADJ
ftr-464	1378	28	and	and	CCONJ
ftr-464	1378	29	swedish	swedish	ADJ
ftr-464	1378	30	treaties	treaty	NOUN
ftr-464	1378	31	.	.	PUNCT
ftr-464	1379	1	under	under	ADP
ftr-464	1379	2	the	the	DET
ftr-464	1379	3	provision	provision	NOUN
ftr-464	1379	4	in	in	ADP
ftr-464	1379	5	the	the	DET
ftr-464	1379	6	1996	1996	NUM
ftr-464	1379	7	model	model	NOUN
ftr-464	1379	8	,	,	PUNCT
ftr-464	1379	9	'	'	PUNCT
ftr-464	1379	10	99	99	NUM
ftr-464	1379	11	an	an	DET
ftr-464	1379	12	individual	individual	ADJ
ftr-464	1379	13	performing	perform	VERB
ftr-464	1379	14	services	service	NOUN
ftr-464	1379	15	in	in	ADP
ftr-464	1379	16	the	the	DET
ftr-464	1379	17	u.s	u.s	PROPN
ftr-464	1379	18	.	.	PROPN
ftr-464	1379	19	who	who	PRON
ftr-464	1379	20	has	have	AUX
ftr-464	1379	21	already	already	ADV
ftr-464	1379	22	participated2	participated2	VERB
ftr-464	1379	23	"	"	PUNCT
ftr-464	1379	24	°	°	NOUN
ftr-464	1379	25	in	in	ADP
ftr-464	1379	26	a	a	DET
ftr-464	1379	27	pension	pension	NOUN
ftr-464	1379	28	plan	plan	NOUN
ftr-464	1379	29	recognized	recognize	VERB
ftr-464	1379	30	under	under	ADP
ftr-464	1379	31	the	the	DET
ftr-464	1379	32	legislation	legislation	NOUN
ftr-464	1379	33	of	of	ADP
ftr-464	1379	34	the	the	DET
ftr-464	1379	35	other	other	ADJ
ftr-464	1379	36	country	country	NOUN
ftr-464	1379	37	and	and	CCONJ
ftr-464	1379	38	generally	generally	ADV
ftr-464	1379	39	corresponding	correspond	VERB
ftr-464	1379	40	to	to	ADP
ftr-464	1379	41	a	a	DET
ftr-464	1379	42	tax	tax	NOUN
ftr-464	1379	43	-	-	PUNCT
ftr-464	1379	44	qualified	qualified	ADJ
ftr-464	1379	45	u.s	u.s	PROPN
ftr-464	1379	46	.	.	PROPN
ftr-464	1379	47	pension	pension	NOUN
ftr-464	1379	48	plan	plan	NOUN
ftr-464	1379	49	is	be	AUX
ftr-464	1379	50	eligible	eligible	ADJ
ftr-464	1379	51	for	for	ADP
ftr-464	1379	52	three	three	NUM
ftr-464	1379	53	treaty	treaty	NOUN
ftr-464	1379	54	benefits:2	benefits:2	NOUN
ftr-464	1379	55	"	"	PUNCT
ftr-464	1379	56	'	'	PUNCT
ftr-464	1379	57	(	(	PUNCT
ftr-464	1379	58	1	1	NUM
ftr-464	1379	59	)	)	PUNCT
ftr-464	1379	60	contributions	contribution	NOUN
ftr-464	1379	61	to	to	ADP
ftr-464	1379	62	the	the	DET
ftr-464	1379	63	plan	plan	NOUN
ftr-464	1379	64	are	be	AUX
ftr-464	1379	65	deductible	deductible	ADJ
ftr-464	1379	66	(	(	PUNCT
ftr-464	1379	67	if	if	SCONJ
ftr-464	1379	68	made	make	VERB
ftr-464	1379	69	by	by	ADP
ftr-464	1379	70	the	the	DET
ftr-464	1379	71	employee	employee	NOUN
ftr-464	1379	72	)	)	PUNCT
ftr-464	1379	73	or	or	CCONJ
ftr-464	1379	74	excludable	excludable	ADJ
ftr-464	1379	75	if	if	SCONJ
ftr-464	1379	76	made	make	VERB
ftr-464	1379	77	by	by	ADP
ftr-464	1379	78	the	the	DET
ftr-464	1379	79	employer	employer	NOUN
ftr-464	1379	80	,	,	PUNCT
ftr-464	1379	81	up	up	ADP
ftr-464	1379	82	to	to	ADP
ftr-464	1379	83	the	the	DET
ftr-464	1379	84	limits	limit	NOUN
ftr-464	1379	85	applied	apply	VERB
ftr-464	1379	86	by	by	ADP
ftr-464	1379	87	the	the	DET
ftr-464	1379	88	u.s	u.s	PROPN
ftr-464	1379	89	.	.	PROPN
ftr-464	1379	90	to	to	ADP
ftr-464	1379	91	u.s	u.s	PROPN
ftr-464	1379	92	.	.	PROPN
ftr-464	1379	93	tax	tax	NOUN
ftr-464	1379	94	-	-	PUNCT
ftr-464	1379	95	qualified	qualify	VERB
ftr-464	1379	96	plans;2	plans;2	PROPN
ftr-464	1379	97	"	"	PUNCT
ftr-464	1379	98	(	(	PUNCT
ftr-464	1379	99	2	2	X
ftr-464	1379	100	)	)	PUNCT
ftr-464	1379	101	the	the	DET
ftr-464	1379	102	u.s	u.s	PROPN
ftr-464	1379	103	.	.	PROPN
ftr-464	1379	104	may	may	AUX
ftr-464	1379	105	not	not	PART
ftr-464	1379	106	tax	tax	VERB
ftr-464	1379	107	earnings	earning	NOUN
ftr-464	1379	108	in	in	ADP
ftr-464	1379	109	the	the	DET
ftr-464	1379	110	plan	plan	NOUN
ftr-464	1379	111	prior	prior	ADV
ftr-464	1379	112	to	to	ADP
ftr-464	1379	113	distribution	distribution	NOUN
ftr-464	1379	114	;	;	PUNCT
ftr-464	1379	115	and	and	CCONJ
ftr-464	1379	116	(	(	PUNCT
ftr-464	1379	117	3	3	X
ftr-464	1379	118	)	)	PUNCT
ftr-464	1379	119	the	the	DET
ftr-464	1379	120	u.s	u.s	PROPN
ftr-464	1379	121	.	.	PROPN
ftr-464	1379	122	may	may	AUX
ftr-464	1379	123	not	not	PART
ftr-464	1379	124	tax	tax	VERB
ftr-464	1379	125	distributions	distribution	NOUN
ftr-464	1379	126	rolled	roll	VERB
ftr-464	1379	127	over	over	ADP
ftr-464	1379	128	into	into	ADP
ftr-464	1379	129	a	a	DET
ftr-464	1379	130	u.s	u.s	PROPN
ftr-464	1379	131	.	.	PROPN
ftr-464	1379	132	tax	tax	NOUN
ftr-464	1379	133	-	-	PUNCT
ftr-464	1379	134	qualified	qualified	ADJ
ftr-464	1379	135	plan	plan	NOUN
ftr-464	1379	136	pursuant	pursuant	ADJ
ftr-464	1379	137	to	to	ADP
ftr-464	1379	138	u.s	u.s	PROPN
ftr-464	1379	139	.	.	PROPN
ftr-464	1379	140	rules.20	rules.20	PROPN
ftr-464	1379	141	3	3	NUM
ftr-464	1380	1	moreover	moreover	ADV
ftr-464	1380	2	,	,	PUNCT
ftr-464	1380	3	the	the	DET
ftr-464	1380	4	1996	1996	NUM
ftr-464	1380	5	model	model	NOUN
ftr-464	1380	6	's	's	PART
ftr-464	1380	7	provision	provision	NOUN
ftr-464	1380	8	also	also	ADV
ftr-464	1380	9	allows	allow	VERB
ftr-464	1380	10	the	the	DET
ftr-464	1380	11	employer	employer	NOUN
ftr-464	1380	12	in	in	ADP
ftr-464	1380	13	such	such	DET
ftr-464	1380	14	a	a	DET
ftr-464	1380	15	case	case	NOUN
ftr-464	1380	16	to	to	PART
ftr-464	1380	17	deduct	deduct	VERB
ftr-464	1380	18	contributions	contribution	NOUN
ftr-464	1380	19	in	in	ADP
ftr-464	1380	20	computing	compute	VERB
ftr-464	1380	21	taxable	taxable	ADJ
ftr-464	1380	22	income	income	NOUN
ftr-464	1380	23	in	in	ADP
ftr-464	1380	24	the	the	DET
ftr-464	1380	25	u.s	u.s	PROPN
ftr-464	1380	26	.	.	PROPN
ftr-464	1380	27	,	,	PUNCT
ftr-464	1380	28	subject	subject	ADJ
ftr-464	1380	29	to	to	ADP
ftr-464	1380	30	the	the	DET
ftr-464	1380	31	limits	limit	NOUN
ftr-464	1380	32	that	that	PRON
ftr-464	1380	33	would	would	AUX
ftr-464	1380	34	be	be	AUX
ftr-464	1380	35	applied	apply	VERB
ftr-464	1380	36	to	to	ADP
ftr-464	1380	37	a	a	DET
ftr-464	1380	38	u.s	u.s	PROPN
ftr-464	1380	39	.	.	PROPN
ftr-464	1380	40	plan	plan	NOUN
ftr-464	1380	41	.	.	PUNCT
ftr-464	1381	1	°	°	ADP
ftr-464	1381	2	4	4	NUM
ftr-464	1381	3	like	like	ADP
ftr-464	1381	4	art	art	NOUN
ftr-464	1381	5	.	.	PUNCT
ftr-464	1382	1	19	19	NUM
ftr-464	1382	2	,	,	PUNCT
ftr-464	1382	3	t	t	PROPN
ftr-464	1382	4	5	5	NUM
ftr-464	1382	5	of	of	ADP
ftr-464	1382	6	the	the	DET
ftr-464	1382	7	1967	1967	NUM
ftr-464	1382	8	u.s.-france	u.s.-france	NOUN
ftr-464	1382	9	treaty	treaty	NOUN
ftr-464	1382	10	[	[	X
ftr-464	1382	11	hereinafter	hereinafter	NOUN
ftr-464	1382	12	aba	aba	PROPN
ftr-464	1382	13	comments	comment	NOUN
ftr-464	1382	14	]	]	PUNCT
ftr-464	1382	15	.	.	PUNCT
ftr-464	1383	1	price	price	NOUN
ftr-464	1383	2	waterhouse	waterhouse	NOUN
ftr-464	1383	3	suggests	suggest	VERB
ftr-464	1383	4	that	that	SCONJ
ftr-464	1383	5	this	this	DET
ftr-464	1383	6	provision	provision	NOUN
ftr-464	1383	7	would	would	AUX
ftr-464	1383	8	"	"	PUNCT
ftr-464	1383	9	ensure	ensure	VERB
ftr-464	1383	10	that	that	SCONJ
ftr-464	1383	11	employees	employee	NOUN
ftr-464	1383	12	do	do	AUX
ftr-464	1383	13	not	not	PART
ftr-464	1383	14	lose	lose	VERB
ftr-464	1383	15	the	the	DET
ftr-464	1383	16	opportunity	opportunity	NOUN
ftr-464	1383	17	to	to	PART
ftr-464	1383	18	continue	continue	VERB
ftr-464	1383	19	sharing	share	VERB
ftr-464	1383	20	in	in	ADP
ftr-464	1383	21	benefit	benefit	NOUN
ftr-464	1383	22	programs	program	NOUN
ftr-464	1383	23	and	and	CCONJ
ftr-464	1383	24	are	be	AUX
ftr-464	1383	25	not	not	PART
ftr-464	1383	26	unduly	unduly	ADV
ftr-464	1383	27	burdened	burden	VERB
ftr-464	1383	28	with	with	ADP
ftr-464	1383	29	income	income	NOUN
ftr-464	1383	30	tax	tax	NOUN
ftr-464	1383	31	on	on	ADP
ftr-464	1383	32	employer	employer	NOUN
ftr-464	1383	33	contributions	contribution	NOUN
ftr-464	1383	34	during	during	ADP
ftr-464	1383	35	the	the	DET
ftr-464	1383	36	period	period	NOUN
ftr-464	1383	37	of	of	ADP
ftr-464	1383	38	residency	residency	NOUN
ftr-464	1383	39	in	in	ADP
ftr-464	1383	40	the	the	DET
ftr-464	1383	41	country	country	NOUN
ftr-464	1383	42	in	in	ADP
ftr-464	1383	43	which	which	PRON
ftr-464	1383	44	the	the	DET
ftr-464	1383	45	employee	employee	NOUN
ftr-464	1383	46	is	be	AUX
ftr-464	1383	47	not	not	PART
ftr-464	1383	48	a	a	DET
ftr-464	1383	49	citizen	citizen	NOUN
ftr-464	1383	50	.	.	PUNCT
ftr-464	1383	51	"	"	PUNCT
ftr-464	1384	1	pw	pw	PROPN
ftr-464	1384	2	letter	letter	NOUN
ftr-464	1384	3	,	,	PUNCT
ftr-464	1384	4	supra	supra	PROPN
ftr-464	1384	5	.	.	PUNCT
ftr-464	1385	1	the	the	DET
ftr-464	1385	2	aba	aba	PROPN
ftr-464	1385	3	tax	tax	NOUN
ftr-464	1385	4	section	section	NOUN
ftr-464	1385	5	suggests	suggest	VERB
ftr-464	1385	6	that	that	SCONJ
ftr-464	1385	7	art	art	NOUN
ftr-464	1385	8	.	.	PUNCT
ftr-464	1386	1	19	19	NUM
ftr-464	1386	2	,	,	PUNCT
ftr-464	1386	3	5	5	NUM
ftr-464	1386	4	of	of	ADP
ftr-464	1386	5	the	the	DET
ftr-464	1386	6	1967	1967	NUM
ftr-464	1386	7	french	french	ADJ
ftr-464	1386	8	treaty	treaty	NOUN
ftr-464	1386	9	is	be	AUX
ftr-464	1386	10	an	an	DET
ftr-464	1386	11	example	example	NOUN
ftr-464	1386	12	of	of	ADP
ftr-464	1386	13	"	"	PUNCT
ftr-464	1386	14	a	a	DET
ftr-464	1386	15	provision	provision	NOUN
ftr-464	1386	16	for	for	ADP
ftr-464	1386	17	mutual	mutual	ADJ
ftr-464	1386	18	recognition	recognition	NOUN
ftr-464	1386	19	by	by	ADP
ftr-464	1386	20	each	each	DET
ftr-464	1386	21	contracting	contract	VERB
ftr-464	1386	22	state	state	NOUN
ftr-464	1386	23	of	of	ADP
ftr-464	1386	24	the	the	DET
ftr-464	1386	25	qualification	qualification	NOUN
ftr-464	1386	26	of	of	ADP
ftr-464	1386	27	a	a	DET
ftr-464	1386	28	retirement	retirement	NOUN
ftr-464	1386	29	plan	plan	NOUN
ftr-464	1386	30	under	under	ADP
ftr-464	1386	31	the	the	DET
ftr-464	1386	32	other	other	ADJ
ftr-464	1386	33	contracting	contracting	NOUN
ftr-464	1386	34	state	state	NOUN
ftr-464	1386	35	's	's	PART
ftr-464	1386	36	rules	rule	NOUN
ftr-464	1386	37	,	,	PUNCT
ftr-464	1386	38	both	both	PRON
ftr-464	1386	39	for	for	ADP
ftr-464	1386	40	the	the	DET
ftr-464	1386	41	purposes	purpose	NOUN
ftr-464	1386	42	of	of	ADP
ftr-464	1386	43	deductions	deduction	NOUN
ftr-464	1386	44	by	by	ADP
ftr-464	1386	45	employers	employer	NOUN
ftr-464	1386	46	and	and	CCONJ
ftr-464	1386	47	timing	timing	NOUN
ftr-464	1386	48	of	of	ADP
ftr-464	1386	49	inclusion	inclusion	NOUN
ftr-464	1386	50	by	by	ADP
ftr-464	1386	51	employees	employee	NOUN
ftr-464	1386	52	.	.	PUNCT
ftr-464	1386	53	"	"	PUNCT
ftr-464	1387	1	aba	aba	PROPN
ftr-464	1387	2	comments	comment	NOUN
ftr-464	1387	3	,	,	PUNCT
ftr-464	1387	4	supra	supra	PROPN
ftr-464	1387	5	.	.	PUNCT
ftr-464	1388	1	198	198	NUM
ftr-464	1388	2	.	.	PUNCT
ftr-464	1388	3	1996	1996	NUM
ftr-464	1389	1	treasury	treasury	PROPN
ftr-464	1389	2	explanation	explanation	NOUN
ftr-464	1389	3	,	,	PUNCT
ftr-464	1389	4	supra	supra	PROPN
ftr-464	1389	5	note	note	NOUN
ftr-464	1389	6	2	2	NUM
ftr-464	1389	7	,	,	PUNCT
ftr-464	1389	8	251	251	NUM
ftr-464	1389	9	.	.	PUNCT
ftr-464	1389	10	199	199	NUM
ftr-464	1389	11	.	.	PUNCT
ftr-464	1389	12	1996	1996	NUM
ftr-464	1389	13	u.s	u.s	PROPN
ftr-464	1389	14	.	.	PROPN
ftr-464	1389	15	model	model	PROPN
ftr-464	1389	16	,	,	PUNCT
ftr-464	1389	17	supra	supra	PROPN
ftr-464	1389	18	note	note	NOUN
ftr-464	1389	19	2	2	NUM
ftr-464	1389	20	,	,	PUNCT
ftr-464	1389	21	art	art	NOUN
ftr-464	1389	22	.	.	PUNCT
ftr-464	1390	1	18.6	18.6	NUM
ftr-464	1390	2	.	.	PUNCT
ftr-464	1391	1	200	200	NUM
ftr-464	1391	2	.	.	PUNCT
ftr-464	1392	1	the	the	DET
ftr-464	1392	2	treasury	treasury	PROPN
ftr-464	1392	3	states	state	VERB
ftr-464	1392	4	that	that	SCONJ
ftr-464	1392	5	"	"	PUNCT
ftr-464	1392	6	the	the	DET
ftr-464	1392	7	individual	individual	NOUN
ftr-464	1392	8	...	...	PUNCT
ftr-464	1392	9	must	must	AUX
ftr-464	1392	10	be	be	AUX
ftr-464	1392	11	a	a	DET
ftr-464	1392	12	visitor	visitor	NOUN
ftr-464	1392	13	to	to	ADP
ftr-464	1392	14	the	the	DET
ftr-464	1392	15	host	host	NOUN
ftr-464	1392	16	country	country	NOUN
ftr-464	1392	17	,	,	PUNCT
ftr-464	1392	18	"	"	PUNCT
ftr-464	1392	19	in	in	ADP
ftr-464	1392	20	that	that	SCONJ
ftr-464	1392	21	the	the	DET
ftr-464	1392	22	provision	provision	NOUN
ftr-464	1392	23	applies	apply	VERB
ftr-464	1392	24	"	"	PUNCT
ftr-464	1392	25	only	only	ADV
ftr-464	1392	26	if	if	SCONJ
ftr-464	1392	27	he	he	PRON
ftr-464	1392	28	was	be	AUX
ftr-464	1392	29	contributing	contribute	VERB
ftr-464	1392	30	to	to	ADP
ftr-464	1392	31	the	the	DET
ftr-464	1392	32	plan	plan	NOUN
ftr-464	1392	33	in	in	ADP
ftr-464	1392	34	his	his	PRON
ftr-464	1392	35	home	home	NOUN
ftr-464	1392	36	country	country	NOUN
ftr-464	1392	37	.	.	PUNCT
ftr-464	1392	38	"	"	PUNCT
ftr-464	1393	1	1996	1996	NUM
ftr-464	1393	2	treasury	treasury	PROPN
ftr-464	1393	3	explanation	explanation	NOUN
ftr-464	1393	4	,	,	PUNCT
ftr-464	1393	5	supra	supra	PROPN
ftr-464	1393	6	note	note	NOUN
ftr-464	1393	7	2	2	NUM
ftr-464	1393	8	,	,	PUNCT
ftr-464	1393	9	257	257	NUM
ftr-464	1393	10	.	.	PUNCT
ftr-464	1393	11	201	201	NUM
ftr-464	1393	12	.	.	PUNCT
ftr-464	1394	1	these	these	DET
ftr-464	1394	2	benefits	benefit	NOUN
ftr-464	1394	3	are	be	AUX
ftr-464	1394	4	not	not	PART
ftr-464	1394	5	denied	deny	VERB
ftr-464	1394	6	by	by	ADP
ftr-464	1394	7	the	the	DET
ftr-464	1394	8	savings	saving	NOUN
ftr-464	1394	9	clause	clause	NOUN
ftr-464	1394	10	to	to	ADP
ftr-464	1394	11	u.s	u.s	PROPN
ftr-464	1394	12	.	.	PROPN
ftr-464	1394	13	residents	resident	NOUN
ftr-464	1394	14	who	who	PRON
ftr-464	1394	15	are	be	AUX
ftr-464	1394	16	neither	neither	PRON
ftr-464	1394	17	u.s	u.s	PROPN
ftr-464	1394	18	.	.	PROPN
ftr-464	1394	19	citizens	citizen	NOUN
ftr-464	1394	20	nor	nor	CCONJ
ftr-464	1394	21	permanent	permanent	ADJ
ftr-464	1394	22	residents	resident	NOUN
ftr-464	1394	23	.	.	PUNCT
ftr-464	1395	1	1996	1996	NUM
ftr-464	1395	2	u.s	u.s	PROPN
ftr-464	1395	3	.	.	PROPN
ftr-464	1395	4	model	model	PROPN
ftr-464	1395	5	,	,	PUNCT
ftr-464	1395	6	supra	supra	PROPN
ftr-464	1395	7	note	note	NOUN
ftr-464	1395	8	2	2	NUM
ftr-464	1395	9	,	,	PUNCT
ftr-464	1395	10	art	art	NOUN
ftr-464	1395	11	.	.	PUNCT
ftr-464	1396	1	1.5(b	1.5(b	NUM
ftr-464	1396	2	)	)	PUNCT
ftr-464	1396	3	.	.	PUNCT
ftr-464	1397	1	202	202	X
ftr-464	1397	2	.	.	PUNCT
ftr-464	1398	1	see	see	VERB
ftr-464	1398	2	1996	1996	NUM
ftr-464	1398	3	treasury	treasury	PROPN
ftr-464	1398	4	explanation	explanation	NOUN
ftr-464	1398	5	,	,	PUNCT
ftr-464	1398	6	supra	supra	PROPN
ftr-464	1398	7	note	note	NOUN
ftr-464	1398	8	2	2	NUM
ftr-464	1398	9	,	,	PUNCT
ftr-464	1398	10	$	$	SYM
ftr-464	1398	11	252	252	NUM
ftr-464	1398	12	-	-	SYM
ftr-464	1398	13	254	254	NUM
ftr-464	1398	14	.	.	PUNCT
ftr-464	1399	1	treasury	treasury	NOUN
ftr-464	1399	2	explains	explain	VERB
ftr-464	1399	3	that	that	SCONJ
ftr-464	1399	4	"	"	PUNCT
ftr-464	1399	5	the	the	DET
ftr-464	1399	6	exclusion	exclusion	NOUN
ftr-464	1399	7	of	of	ADP
ftr-464	1399	8	employee	employee	NOUN
ftr-464	1399	9	contributions	contribution	NOUN
ftr-464	1399	10	from	from	ADP
ftr-464	1399	11	the	the	DET
ftr-464	1399	12	employee	employee	NOUN
ftr-464	1399	13	's	's	PART
ftr-464	1399	14	income	income	NOUN
ftr-464	1399	15	...	...	PUNCT
ftr-464	1399	16	is	be	AUX
ftr-464	1399	17	limited	limit	VERB
ftr-464	1399	18	to	to	ADP
ftr-464	1399	19	elective	elective	ADJ
ftr-464	1399	20	contributions	contribution	NOUN
ftr-464	1399	21	not	not	PART
ftr-464	1399	22	in	in	ADP
ftr-464	1399	23	excess	excess	NOUN
ftr-464	1399	24	of	of	ADP
ftr-464	1399	25	the	the	DET
ftr-464	1399	26	amount	amount	NOUN
ftr-464	1399	27	specified	specify	VERB
ftr-464	1399	28	in	in	ADP
ftr-464	1399	29	section	section	NOUN
ftr-464	1399	30	402(g	402(g	PROPN
ftr-464	1399	31	)	)	PUNCT
ftr-464	1399	32	.	.	PUNCT
ftr-464	1399	33	"	"	PUNCT
ftr-464	1400	1	i	i	PRON
ftr-464	1400	2	d.	d.	PROPN
ftr-464	1400	3	254	254	NUM
ftr-464	1400	4	.	.	PUNCT
ftr-464	1401	1	the	the	DET
ftr-464	1401	2	treasury	treasury	PROPN
ftr-464	1401	3	further	far	ADV
ftr-464	1401	4	explains	explain	VERB
ftr-464	1401	5	that	that	SCONJ
ftr-464	1401	6	"	"	PUNCT
ftr-464	1401	7	the	the	DET
ftr-464	1401	8	benefits	benefit	NOUN
ftr-464	1401	9	[	[	X
ftr-464	1401	10	under	under	ADP
ftr-464	1401	11	art	art	NOUN
ftr-464	1401	12	.	.	PUNCT
ftr-464	1402	1	18	18	NUM
ftr-464	1402	2	,	,	PUNCT
ftr-464	1402	3	6	6	NUM
ftr-464	1402	4	]	]	PUNCT
ftr-464	1402	5	are	be	AUX
ftr-464	1402	6	limited	limit	VERB
ftr-464	1402	7	to	to	ADP
ftr-464	1402	8	the	the	DET
ftr-464	1402	9	benefits	benefit	NOUN
ftr-464	1402	10	that	that	PRON
ftr-464	1402	11	the	the	DET
ftr-464	1402	12	host	host	NOUN
ftr-464	1402	13	country	country	NOUN
ftr-464	1402	14	accords	accord	NOUN
ftr-464	1402	15	under	under	ADP
ftr-464	1402	16	its	its	PRON
ftr-464	1402	17	law	law	NOUN
ftr-464	1402	18	,	,	PUNCT
ftr-464	1402	19	to	to	ADP
ftr-464	1402	20	the	the	DET
ftr-464	1402	21	host	host	NOUN
ftr-464	1402	22	country	country	NOUN
ftr-464	1402	23	plan	plan	VERB
ftr-464	1402	24	most	most	ADV
ftr-464	1402	25	similar	similar	ADJ
ftr-464	1402	26	to	to	ADP
ftr-464	1402	27	the	the	DET
ftr-464	1402	28	home	home	NOUN
ftr-464	1402	29	country	country	NOUN
ftr-464	1402	30	plan	plan	NOUN
ftr-464	1402	31	.	.	PUNCT
ftr-464	1402	32	"	"	PUNCT
ftr-464	1403	1	i	i	PRON
ftr-464	1403	2	d.	d.	PROPN
ftr-464	1403	3	258	258	NUM
ftr-464	1403	4	.	.	PUNCT
ftr-464	1403	5	203	203	NUM
ftr-464	1403	6	.	.	PUNCT
ftr-464	1404	1	i	i	PRON
ftr-464	1404	2	d.	d.	PROPN
ftr-464	1404	3	256	256	NUM
ftr-464	1404	4	.	.	PUNCT
ftr-464	1404	5	204	204	NUM
ftr-464	1404	6	.	.	PUNCT
ftr-464	1405	1	see	see	VERB
ftr-464	1405	2	1996	1996	NUM
ftr-464	1405	3	u.s	u.s	PROPN
ftr-464	1405	4	.	.	PROPN
ftr-464	1405	5	model	model	PROPN
ftr-464	1405	6	,	,	PUNCT
ftr-464	1405	7	supra	supra	PROPN
ftr-464	1405	8	note	note	NOUN
ftr-464	1405	9	2	2	NUM
ftr-464	1405	10	,	,	PUNCT
ftr-464	1405	11	art	art	NOUN
ftr-464	1405	12	.	.	PUNCT
ftr-464	1406	1	18	18	NUM
ftr-464	1406	2	,	,	PUNCT
ftr-464	1406	3	6	6	NUM
ftr-464	1406	4	;	;	PUNCT
ftr-464	1406	5	1996	1996	NUM
ftr-464	1406	6	treasury	treasury	PROPN
ftr-464	1406	7	explanation	explanation	NOUN
ftr-464	1406	8	,	,	PUNCT
ftr-464	1406	9	supra	supra	PROPN
ftr-464	1406	10	note	note	NOUN
ftr-464	1406	11	2	2	NUM
ftr-464	1406	12	,	,	PUNCT
ftr-464	1406	13	253	253	NUM
ftr-464	1406	14	-	-	SYM
ftr-464	1406	15	254	254	NUM
ftr-464	1406	16	.	.	PUNCT
ftr-464	1407	1	the	the	DET
ftr-464	1407	2	treasury	treasury	NOUN
ftr-464	1407	3	explains	explain	VERB
ftr-464	1407	4	that	that	SCONJ
ftr-464	1407	5	the	the	DET
ftr-464	1407	6	employer	employer	NOUN
ftr-464	1407	7	's	's	PART
ftr-464	1407	8	deduction	deduction	NOUN
ftr-464	1407	9	"	"	PUNCT
ftr-464	1407	10	is	be	AUX
ftr-464	1407	11	subject	subject	ADJ
ftr-464	1407	12	to	to	ADP
ftr-464	1407	13	the	the	DET
ftr-464	1407	14	limitations	limitation	NOUN
ftr-464	1407	15	of	of	ADP
ftr-464	1407	16	sections	section	NOUN
ftr-464	1407	17	415	415	NUM
ftr-464	1407	18	and	and	CCONJ
ftr-464	1407	19	404	404	NUM
ftr-464	1407	20	.	.	PUNCT
ftr-464	1407	21	"	"	PUNCT
ftr-464	1408	1	i	i	PRON
ftr-464	1408	2	d.	d.	PROPN
ftr-464	1408	3	254	254	NUM
ftr-464	1408	4	.	.	PUNCT
ftr-464	1409	1	[	[	X
ftr-464	1409	2	vol	vol	NOUN
ftr-464	1409	3	.	.	PUNCT
ftr-464	1409	4	3:6	3:6	NUM
ftr-464	1409	5	u.s	u.s	PROPN
ftr-464	1409	6	.	.	PROPN
ftr-464	1409	7	income	income	NOUN
ftr-464	1409	8	taxation	taxation	NOUN
ftr-464	1409	9	of	of	ADP
ftr-464	1409	10	cross	cross	ADJ
ftr-464	1409	11	-	-	ADJ
ftr-464	1409	12	border	border	ADJ
ftr-464	1409	13	pensions	pension	NOUN
ftr-464	1409	14	d.	d.	PROPN
ftr-464	1409	15	rationale	rationale	VERB
ftr-464	1409	16	for	for	ADP
ftr-464	1409	17	source	source	NOUN
ftr-464	1409	18	-	-	PUNCT
ftr-464	1409	19	based	base	VERB
ftr-464	1409	20	taxation	taxation	NOUN
ftr-464	1409	21	1	1	NUM
ftr-464	1409	22	.	.	PUNCT
ftr-464	1410	1	unfunded	unfunded	ADJ
ftr-464	1410	2	deferred	deferred	ADJ
ftr-464	1410	3	compensation.-it	compensation.-it	NOUN
ftr-464	1410	4	is	be	AUX
ftr-464	1410	5	clearly	clearly	ADV
ftr-464	1410	6	within	within	ADP
ftr-464	1410	7	international	international	ADJ
ftr-464	1410	8	norms	norm	NOUN
ftr-464	1410	9	for	for	ADP
ftr-464	1410	10	the	the	DET
ftr-464	1410	11	u.s	u.s	PROPN
ftr-464	1410	12	.	.	PROPN
ftr-464	1410	13	to	to	PART
ftr-464	1410	14	tax	tax	VERB
ftr-464	1410	15	current	current	ADJ
ftr-464	1410	16	salary	salary	NOUN
ftr-464	1410	17	paid	pay	VERB
ftr-464	1410	18	to	to	ADP
ftr-464	1410	19	a	a	DET
ftr-464	1410	20	nonresident	nonresident	ADJ
ftr-464	1410	21	alien	alien	ADJ
ftr-464	1410	22	performing	perform	VERB
ftr-464	1410	23	services	service	NOUN
ftr-464	1410	24	in	in	ADP
ftr-464	1410	25	the	the	DET
ftr-464	1410	26	u.s	u.s	PROPN
ftr-464	1410	27	.	.	PROPN
ftr-464	1410	28	as	as	ADP
ftr-464	1410	29	effectively	effectively	ADV
ftr-464	1410	30	connected	connected	ADJ
ftr-464	1410	31	income	income	NOUN
ftr-464	1410	32	.	.	PUNCT
ftr-464	1411	1	the	the	DET
ftr-464	1411	2	oecd	oecd	PROPN
ftr-464	1411	3	model	model	NOUN
ftr-464	1411	4	provides	provide	VERB
ftr-464	1411	5	for	for	ADP
ftr-464	1411	6	such	such	ADJ
ftr-464	1411	7	source	source	NOUN
ftr-464	1411	8	-	-	PUNCT
ftr-464	1411	9	based	base	VERB
ftr-464	1411	10	taxation	taxation	NOUN
ftr-464	1411	11	of	of	ADP
ftr-464	1411	12	compensation	compensation	NOUN
ftr-464	1411	13	for	for	ADP
ftr-464	1411	14	dependent	dependent	ADJ
ftr-464	1411	15	services	service	NOUN
ftr-464	1411	16	,	,	PUNCT
ftr-464	1411	17	subject	subject	ADJ
ftr-464	1411	18	to	to	ADP
ftr-464	1411	19	a	a	DET
ftr-464	1411	20	"	"	PUNCT
ftr-464	1411	21	short	short	ADJ
ftr-464	1411	22	-	-	PUNCT
ftr-464	1411	23	term	term	NOUN
ftr-464	1411	24	business	business	NOUN
ftr-464	1411	25	travel	travel	NOUN
ftr-464	1411	26	"	"	PUNCT
ftr-464	1411	27	exception	exception	NOUN
ftr-464	1411	28	(	(	PUNCT
ftr-464	1411	29	which	which	PRON
ftr-464	1411	30	is	be	AUX
ftr-464	1411	31	incorporated	incorporate	VERB
ftr-464	1411	32	in	in	ADP
ftr-464	1411	33	u.s	u.s	PROPN
ftr-464	1411	34	.	.	PROPN
ftr-464	1411	35	treaties	treaty	NOUN
ftr-464	1411	36	,	,	PUNCT
ftr-464	1411	37	as	as	ADV
ftr-464	1411	38	well	well	ADV
ftr-464	1411	39	as	as	ADP
ftr-464	1411	40	in	in	ADP
ftr-464	1411	41	the	the	DET
ftr-464	1411	42	internal	internal	ADJ
ftr-464	1411	43	revenue	revenue	NOUN
ftr-464	1411	44	code	code	NOUN
ftr-464	1411	45	in	in	ADP
ftr-464	1411	46	a	a	DET
ftr-464	1411	47	narrower	narrow	ADJ
ftr-464	1411	48	version	version	NOUN
ftr-464	1411	49	)	)	PUNCT
ftr-464	1411	50	.	.	PUNCT
ftr-464	1412	1	presumably	presumably	ADV
ftr-464	1412	2	,	,	PUNCT
ftr-464	1412	3	the	the	DET
ftr-464	1412	4	host	host	NOUN
ftr-464	1412	5	country	country	NOUN
ftr-464	1412	6	is	be	AUX
ftr-464	1412	7	viewed	view	VERB
ftr-464	1412	8	as	as	ADP
ftr-464	1412	9	providing	provide	VERB
ftr-464	1412	10	valuable	valuable	ADJ
ftr-464	1412	11	benefits	benefit	NOUN
ftr-464	1412	12	to	to	ADP
ftr-464	1412	13	the	the	DET
ftr-464	1412	14	employee	employee	NOUN
ftr-464	1412	15	by	by	ADP
ftr-464	1412	16	providing	provide	VERB
ftr-464	1412	17	the	the	DET
ftr-464	1412	18	situs	situs	PROPN
ftr-464	1412	19	for	for	ADP
ftr-464	1412	20	his	his	PRON
ftr-464	1412	21	employment	employment	NOUN
ftr-464	1412	22	.	.	PUNCT
ftr-464	1412	23	'	'	PUNCT
ftr-464	1413	1	unfunded	unfunded	ADJ
ftr-464	1413	2	deferred	deferred	ADJ
ftr-464	1413	3	compensation	compensation	NOUN
ftr-464	1413	4	is	be	AUX
ftr-464	1413	5	viewed	view	VERB
ftr-464	1413	6	by	by	ADP
ftr-464	1413	7	the	the	DET
ftr-464	1413	8	u.s	u.s	PROPN
ftr-464	1413	9	.	.	PROPN
ftr-464	1413	10	as	as	ADP
ftr-464	1413	11	merely	merely	ADV
ftr-464	1413	12	a	a	DET
ftr-464	1413	13	delayed	delay	VERB
ftr-464	1413	14	substitute	substitute	NOUN
ftr-464	1413	15	for	for	ADP
ftr-464	1413	16	current	current	ADJ
ftr-464	1413	17	compensation	compensation	NOUN
ftr-464	1413	18	in	in	ADP
ftr-464	1413	19	that	that	SCONJ
ftr-464	1413	20	it	it	PRON
ftr-464	1413	21	comes	come	VERB
ftr-464	1413	22	directly	directly	ADV
ftr-464	1413	23	from	from	ADP
ftr-464	1413	24	the	the	DET
ftr-464	1413	25	employer	employer	NOUN
ftr-464	1413	26	.	.	PUNCT
ftr-464	1414	1	thus	thus	ADV
ftr-464	1414	2	,	,	PUNCT
ftr-464	1414	3	the	the	DET
ftr-464	1414	4	u.s	u.s	PROPN
ftr-464	1414	5	.	.	PROPN
ftr-464	1414	6	considers	consider	VERB
ftr-464	1414	7	it	it	PRON
ftr-464	1414	8	appropriate	appropriate	ADJ
ftr-464	1414	9	to	to	PART
ftr-464	1414	10	apply	apply	VERB
ftr-464	1414	11	the	the	DET
ftr-464	1414	12	same	same	ADJ
ftr-464	1414	13	treatment	treatment	NOUN
ftr-464	1414	14	to	to	ADP
ftr-464	1414	15	eventual	eventual	ADJ
ftr-464	1414	16	payments	payment	NOUN
ftr-464	1414	17	of	of	ADP
ftr-464	1414	18	unfunded	unfunded	ADJ
ftr-464	1414	19	deferred	defer	VERB
ftr-464	1414	20	compensation	compensation	NOUN
ftr-464	1414	21	as	as	ADP
ftr-464	1414	22	to	to	ADP
ftr-464	1414	23	current	current	ADJ
ftr-464	1414	24	payment	payment	NOUN
ftr-464	1414	25	of	of	ADP
ftr-464	1414	26	compensation	compensation	NOUN
ftr-464	1414	27	.	.	PUNCT
ftr-464	1415	1	the	the	DET
ftr-464	1415	2	enactment	enactment	NOUN
ftr-464	1415	3	of	of	ADP
ftr-464	1415	4	section	section	NOUN
ftr-464	1415	5	864(c)(6	864(c)(6	NUM
ftr-464	1415	6	)	)	PUNCT
ftr-464	1415	7	(	(	PUNCT
ftr-464	1415	8	taxing	tax	VERB
ftr-464	1415	9	deferred	deferred	ADJ
ftr-464	1415	10	compensation	compensation	NOUN
ftr-464	1415	11	as	as	ADP
ftr-464	1415	12	effectively	effectively	ADV
ftr-464	1415	13	connected	connected	ADJ
ftr-464	1415	14	income	income	NOUN
ftr-464	1415	15	)	)	PUNCT
ftr-464	1415	16	apparently	apparently	ADV
ftr-464	1415	17	does	do	AUX
ftr-464	1415	18	not	not	PART
ftr-464	1415	19	conflict	conflict	VERB
ftr-464	1415	20	with	with	ADP
ftr-464	1415	21	any	any	DET
ftr-464	1415	22	treaty	treaty	NOUN
ftr-464	1415	23	obligations	obligation	NOUN
ftr-464	1415	24	of	of	ADP
ftr-464	1415	25	the	the	DET
ftr-464	1415	26	u.s	u.s	PROPN
ftr-464	1415	27	.	.	PROPN
ftr-464	1415	28	'	'	PUNCT
ftr-464	1416	1	presumably	presumably	ADV
ftr-464	1416	2	,	,	PUNCT
ftr-464	1416	3	it	it	PRON
ftr-464	1416	4	would	would	AUX
ftr-464	1416	5	be	be	AUX
ftr-464	1416	6	permissible	permissible	ADJ
ftr-464	1416	7	under	under	ADP
ftr-464	1416	8	international	international	ADJ
ftr-464	1416	9	norms	norm	NOUN
ftr-464	1416	10	for	for	SCONJ
ftr-464	1416	11	the	the	DET
ftr-464	1416	12	u.s	u.s	PROPN
ftr-464	1416	13	.	.	PROPN
ftr-464	1416	14	to	to	PART
ftr-464	1416	15	adopt	adopt	VERB
ftr-464	1416	16	a	a	DET
ftr-464	1416	17	broader	broad	ADJ
ftr-464	1416	18	concept	concept	NOUN
ftr-464	1416	19	of	of	ADP
ftr-464	1416	20	constructive	constructive	ADJ
ftr-464	1416	21	receipt	receipt	NOUN
ftr-464	1416	22	or	or	CCONJ
ftr-464	1416	23	economic	economic	ADJ
ftr-464	1416	24	benefit	benefit	NOUN
ftr-464	1416	25	that	that	PRON
ftr-464	1416	26	would	would	AUX
ftr-464	1416	27	result	result	VERB
ftr-464	1416	28	in	in	ADP
ftr-464	1416	29	current	current	ADJ
ftr-464	1416	30	taxation	taxation	NOUN
ftr-464	1416	31	of	of	ADP
ftr-464	1416	32	the	the	DET
ftr-464	1416	33	present	present	ADJ
ftr-464	1416	34	value	value	NOUN
ftr-464	1416	35	of	of	ADP
ftr-464	1416	36	unfunded	unfunded	ADJ
ftr-464	1416	37	deferred	deferred	ADJ
ftr-464	1416	38	compensation	compensation	NOUN
ftr-464	1416	39	.	.	PUNCT
ftr-464	1417	1	2	2	NUM
ftr-464	1417	2	7	7	NUM
ftr-464	1417	3	the	the	DET
ftr-464	1417	4	generosity	generosity	NOUN
ftr-464	1417	5	of	of	ADP
ftr-464	1417	6	the	the	DET
ftr-464	1417	7	u.s	u.s	PROPN
ftr-464	1417	8	.	.	PROPN
ftr-464	1417	9	in	in	ADP
ftr-464	1417	10	not	not	PART
ftr-464	1417	11	taxing	tax	VERB
ftr-464	1417	12	currently	currently	ADV
ftr-464	1417	13	does	do	AUX
ftr-464	1417	14	not	not	PART
ftr-464	1417	15	seem	seem	VERB
ftr-464	1417	16	a	a	DET
ftr-464	1417	17	valid	valid	ADJ
ftr-464	1417	18	reason	reason	NOUN
ftr-464	1417	19	for	for	ADP
ftr-464	1417	20	precluding	preclude	VERB
ftr-464	1417	21	it	it	PRON
ftr-464	1417	22	from	from	ADP
ftr-464	1417	23	taxing	tax	VERB
ftr-464	1417	24	at	at	ADP
ftr-464	1417	25	a	a	DET
ftr-464	1417	26	later	later	ADJ
ftr-464	1417	27	date	date	NOUN
ftr-464	1417	28	more	more	ADV
ftr-464	1417	29	convenient	convenient	ADJ
ftr-464	1417	30	to	to	ADP
ftr-464	1417	31	the	the	DET
ftr-464	1417	32	employee.05	employee.05	NOUN
ftr-464	1417	33	205	205	NUM
ftr-464	1417	34	.	.	PUNCT
ftr-464	1418	1	see	see	VERB
ftr-464	1418	2	,	,	PUNCT
ftr-464	1418	3	e.g.	e.g.	ADV
ftr-464	1418	4	,	,	PUNCT
ftr-464	1418	5	david	david	PROPN
ftr-464	1418	6	gliksberg	gliksberg	PROPN
ftr-464	1418	7	,	,	PUNCT
ftr-464	1418	8	the	the	DET
ftr-464	1418	9	effect	effect	NOUN
ftr-464	1418	10	of	of	ADP
ftr-464	1418	11	the	the	DET
ftr-464	1418	12	statist	statist	ADJ
ftr-464	1418	13	-	-	ADJ
ftr-464	1418	14	political	political	ADJ
ftr-464	1418	15	approach	approach	NOUN
ftr-464	1418	16	to	to	ADP
ftr-464	1418	17	international	international	ADJ
ftr-464	1418	18	jurisdiction	jurisdiction	NOUN
ftr-464	1418	19	of	of	ADP
ftr-464	1418	20	the	the	DET
ftr-464	1418	21	income	income	NOUN
ftr-464	1418	22	tax	tax	NOUN
ftr-464	1418	23	regime	regime	NOUN
ftr-464	1418	24	-	-	PUNCT
ftr-464	1418	25	the	the	DET
ftr-464	1418	26	israeli	israeli	ADJ
ftr-464	1418	27	case	case	NOUN
ftr-464	1418	28	.	.	PUNCT
ftr-464	1419	1	15	15	NUM
ftr-464	1419	2	mich	mich	PROPN
ftr-464	1419	3	.	.	PUNCT
ftr-464	1420	1	j.	j.	PROPN
ftr-464	1420	2	int'l	int'l	PROPN
ftr-464	1420	3	l	l	PROPN
ftr-464	1420	4	459	459	NUM
ftr-464	1420	5	,	,	PUNCT
ftr-464	1420	6	472	472	NUM
ftr-464	1420	7	(	(	PUNCT
ftr-464	1420	8	1994	1994	NUM
ftr-464	1420	9	)	)	PUNCT
ftr-464	1420	10	(	(	PUNCT
ftr-464	1420	11	proposing	propose	VERB
ftr-464	1420	12	that	that	SCONJ
ftr-464	1420	13	"	"	PUNCT
ftr-464	1420	14	[	[	X
ftr-464	1420	15	llustification	llustification	NOUN
ftr-464	1420	16	for	for	ADP
ftr-464	1420	17	imposing	impose	VERB
ftr-464	1420	18	[	[	X
ftr-464	1420	19	tax	tax	NOUN
ftr-464	1420	20	on	on	ADP
ftr-464	1420	21	foreign	foreign	ADJ
ftr-464	1420	22	taxpayers	taxpayer	NOUN
ftr-464	1420	23	on	on	ADP
ftr-464	1420	24	a	a	DET
ftr-464	1420	25	territorial	territorial	ADJ
ftr-464	1420	26	basis	basis	NOUN
ftr-464	1420	27	]	]	PUNCT
ftr-464	1420	28	is	be	AUX
ftr-464	1420	29	centered	center	VERB
ftr-464	1420	30	on	on	ADP
ftr-464	1420	31	the	the	DET
ftr-464	1420	32	connection	connection	NOUN
ftr-464	1420	33	between	between	ADP
ftr-464	1420	34	income	income	NOUN
ftr-464	1420	35	and	and	CCONJ
ftr-464	1420	36	governmental	governmental	ADJ
ftr-464	1420	37	expenditure	expenditure	NOUN
ftr-464	1420	38	incurred	incur	VERB
ftr-464	1420	39	in	in	ADP
ftr-464	1420	40	creating	create	VERB
ftr-464	1420	41	a	a	DET
ftr-464	1420	42	working	work	VERB
ftr-464	1420	43	environment	environment	NOUN
ftr-464	1420	44	to	to	PART
ftr-464	1420	45	enable	enable	VERB
ftr-464	1420	46	the	the	DET
ftr-464	1420	47	production	production	NOUN
ftr-464	1420	48	of	of	ADP
ftr-464	1420	49	that	that	DET
ftr-464	1420	50	income	income	NOUN
ftr-464	1420	51	"	"	PUNCT
ftr-464	1420	52	)	)	PUNCT
ftr-464	1420	53	.	.	PUNCT
ftr-464	1421	1	206	206	NUM
ftr-464	1421	2	.	.	PUNCT
ftr-464	1422	1	see	see	VERB
ftr-464	1422	2	aba	aba	PROPN
ftr-464	1422	3	,	,	PUNCT
ftr-464	1422	4	section	section	NOUN
ftr-464	1422	5	of	of	ADP
ftr-464	1422	6	tax'n	tax'n	NOUN
ftr-464	1422	7	,	,	PUNCT
ftr-464	1422	8	issues	issue	NOUN
ftr-464	1422	9	paper	paper	NOUN
ftr-464	1422	10	on	on	ADP
ftr-464	1422	11	technical	technical	ADJ
ftr-464	1422	12	corrections	correction	NOUN
ftr-464	1422	13	to	to	ADP
ftr-464	1422	14	the	the	DET
ftr-464	1422	15	tax	tax	NOUN
ftr-464	1422	16	reform	reform	NOUN
ftr-464	1422	17	act	act	NOUN
ftr-464	1422	18	of	of	ADP
ftr-464	1422	19	1986	1986	NUM
ftr-464	1422	20	relating	relate	VERB
ftr-464	1422	21	to	to	ADP
ftr-464	1422	22	tax	tax	NOUN
ftr-464	1422	23	treaties	treaty	NOUN
ftr-464	1422	24	at	at	ADP
ftr-464	1422	25	nn.63	nn.63	PROPN
ftr-464	1422	26	-	-	NUM
ftr-464	1422	27	66	66	NUM
ftr-464	1422	28	(	(	PUNCT
ftr-464	1422	29	july	july	PROPN
ftr-464	1422	30	1	1	NUM
ftr-464	1422	31	,	,	PUNCT
ftr-464	1422	32	1988	1988	NUM
ftr-464	1422	33	)	)	PUNCT
ftr-464	1422	34	,	,	PUNCT
ftr-464	1422	35	available	available	ADJ
ftr-464	1422	36	in	in	ADP
ftr-464	1422	37	88	88	NUM
ftr-464	1422	38	tnt	tnt	PROPN
ftr-464	1422	39	146	146	NUM
ftr-464	1422	40	-	-	SYM
ftr-464	1422	41	39	39	NUM
ftr-464	1422	42	,	,	PUNCT
ftr-464	1422	43	(	(	PUNCT
ftr-464	1422	44	july	july	PROPN
ftr-464	1422	45	15	15	NUM
ftr-464	1422	46	,	,	PUNCT
ftr-464	1422	47	1988	1988	NUM
ftr-464	1422	48	)	)	PUNCT
ftr-464	1422	49	(	(	PUNCT
ftr-464	1422	50	lexis	lexis	X
ftr-464	1422	51	,	,	PUNCT
ftr-464	1422	52	fedtax	fedtax	NOUN
ftr-464	1422	53	library	library	NOUN
ftr-464	1422	54	,	,	PUNCT
ftr-464	1422	55	tnt	tnt	NOUN
ftr-464	1422	56	file	file	NOUN
ftr-464	1422	57	)	)	PUNCT
ftr-464	1422	58	(	(	PUNCT
ftr-464	1422	59	indicating	indicate	VERB
ftr-464	1422	60	general	general	ADJ
ftr-464	1422	61	agreement	agreement	NOUN
ftr-464	1422	62	that	that	PRON
ftr-464	1422	63	§	§	PROPN
ftr-464	1422	64	864(c)(6	864(c)(6	NUM
ftr-464	1422	65	)	)	PUNCT
ftr-464	1422	66	added	add	VERB
ftr-464	1422	67	by	by	ADP
ftr-464	1422	68	the	the	DET
ftr-464	1422	69	1986	1986	NUM
ftr-464	1422	70	act	act	NOUN
ftr-464	1422	71	is	be	AUX
ftr-464	1422	72	not	not	PART
ftr-464	1422	73	inconsistent	inconsistent	ADJ
ftr-464	1422	74	with	with	ADP
ftr-464	1422	75	any	any	DET
ftr-464	1422	76	treaties	treaty	NOUN
ftr-464	1422	77	)	)	PUNCT
ftr-464	1422	78	.	.	PUNCT
ftr-464	1423	1	207	207	NUM
ftr-464	1423	2	.	.	PUNCT
ftr-464	1424	1	for	for	ADP
ftr-464	1424	2	example	example	NOUN
ftr-464	1424	3	,	,	PUNCT
ftr-464	1424	4	in	in	ADP
ftr-464	1424	5	1978	1978	NUM
ftr-464	1424	6	,	,	PUNCT
ftr-464	1424	7	the	the	DET
ftr-464	1424	8	irs	irs	PROPN
ftr-464	1424	9	published	publish	VERB
ftr-464	1424	10	proposed	propose	VERB
ftr-464	1424	11	regulations	regulation	NOUN
ftr-464	1424	12	providing	provide	VERB
ftr-464	1424	13	that	that	SCONJ
ftr-464	1424	14	"	"	PUNCT
ftr-464	1424	15	if	if	SCONJ
ftr-464	1424	16	a	a	DET
ftr-464	1424	17	taxpayer	taxpayer	NOUN
ftr-464	1424	18	...	...	PUNCT
ftr-464	1424	19	individually	individually	ADV
ftr-464	1424	20	chooses	choose	VERB
ftr-464	1424	21	to	to	PART
ftr-464	1424	22	have	have	VERB
ftr-464	1424	23	payment	payment	NOUN
ftr-464	1424	24	of	of	ADP
ftr-464	1424	25	some	some	DET
ftr-464	1424	26	portion	portion	NOUN
ftr-464	1424	27	of	of	ADP
ftr-464	1424	28	his	his	PRON
ftr-464	1424	29	current	current	ADJ
ftr-464	1424	30	compensation	compensation	NOUN
ftr-464	1424	31	...	...	PUNCT
ftr-464	1424	32	deferred	defer	VERB
ftr-464	1424	33	and	and	CCONJ
ftr-464	1424	34	paid	pay	VERB
ftr-464	1424	35	in	in	ADP
ftr-464	1424	36	a	a	DET
ftr-464	1424	37	later	later	ADJ
ftr-464	1424	38	year	year	NOUN
ftr-464	1424	39	,	,	PUNCT
ftr-464	1424	40	the	the	DET
ftr-464	1424	41	amount	amount	NOUN
ftr-464	1424	42	will	will	AUX
ftr-464	1424	43	nevertheless	nevertheless	ADV
ftr-464	1424	44	be	be	AUX
ftr-464	1424	45	treated	treat	VERB
ftr-464	1424	46	as	as	SCONJ
ftr-464	1424	47	received	receive	VERB
ftr-464	1424	48	by	by	ADP
ftr-464	1424	49	the	the	DET
ftr-464	1424	50	taxpayer	taxpayer	NOUN
ftr-464	1424	51	in	in	ADP
ftr-464	1424	52	the	the	DET
ftr-464	1424	53	earlier	early	ADJ
ftr-464	1424	54	taxable	taxable	ADJ
ftr-464	1424	55	year	year	NOUN
ftr-464	1424	56	.	.	PUNCT
ftr-464	1424	57	"	"	PUNCT
ftr-464	1425	1	notice	notice	NOUN
ftr-464	1425	2	of	of	ADP
ftr-464	1425	3	proposed	propose	VERB
ftr-464	1425	4	rulemaking	rulemaking	NOUN
ftr-464	1425	5	,	,	PUNCT
ftr-464	1425	6	deferral	deferral	ADJ
ftr-464	1425	7	tax	tax	NOUN
ftr-464	1425	8	treatment	treatment	NOUN
ftr-464	1425	9	of	of	ADP
ftr-464	1425	10	amounts	amount	NOUN
ftr-464	1425	11	of	of	ADP
ftr-464	1425	12	compensatory	compensatory	ADJ
ftr-464	1425	13	payments	payment	NOUN
ftr-464	1425	14	llr-194	llr-194	ADJ
ftr-464	1425	15	-	-	PUNCT
ftr-464	1425	16	771	771	NUM
ftr-464	1425	17	,	,	PUNCT
ftr-464	1425	18	43	43	NUM
ftr-464	1425	19	fed	feed	VERB
ftr-464	1425	20	.	.	PUNCT
ftr-464	1426	1	reg	reg	PROPN
ftr-464	1426	2	.	.	PUNCT
ftr-464	1427	1	4638	4638	NUM
ftr-464	1427	2	(	(	PUNCT
ftr-464	1427	3	1978	1978	NUM
ftr-464	1427	4	)	)	PUNCT
ftr-464	1427	5	(	(	PUNCT
ftr-464	1427	6	irs	irs	PROPN
ftr-464	1427	7	explanation	explanation	NOUN
ftr-464	1427	8	of	of	ADP
ftr-464	1427	9	proposed	propose	VERB
ftr-464	1427	10	regulation	regulation	NOUN
ftr-464	1427	11	)	)	PUNCT
ftr-464	1427	12	.	.	PUNCT
ftr-464	1428	1	the	the	DET
ftr-464	1428	2	revenue	revenue	NOUN
ftr-464	1428	3	act	act	NOUN
ftr-464	1428	4	of	of	ADP
ftr-464	1428	5	1978	1978	NUM
ftr-464	1428	6	barred	bar	VERB
ftr-464	1428	7	the	the	DET
ftr-464	1428	8	treasury	treasury	NOUN
ftr-464	1428	9	from	from	ADP
ftr-464	1428	10	implementing	implement	VERB
ftr-464	1428	11	this	this	DET
ftr-464	1428	12	proposal	proposal	NOUN
ftr-464	1428	13	.	.	PUNCT
ftr-464	1429	1	pub	pub	NOUN
ftr-464	1429	2	.	.	PUNCT
ftr-464	1430	1	l.	l.	PROPN
ftr-464	1430	2	no	no	INTJ
ftr-464	1430	3	.	.	PROPN
ftr-464	1431	1	95	95	NUM
ftr-464	1431	2	-	-	SYM
ftr-464	1431	3	600	600	NUM
ftr-464	1431	4	,	,	PUNCT
ftr-464	1431	5	§	§	PROPN
ftr-464	1431	6	132(a	132(a	PROPN
ftr-464	1431	7	)	)	PUNCT
ftr-464	1431	8	,	,	PUNCT
ftr-464	1431	9	92	92	NUM
ftr-464	1431	10	stat	stat	NOUN
ftr-464	1431	11	.	.	PUNCT
ftr-464	1432	1	2763	2763	NUM
ftr-464	1432	2	,	,	PUNCT
ftr-464	1432	3	278283	278283	NUM
ftr-464	1432	4	(	(	PUNCT
ftr-464	1432	5	1978	1978	NUM
ftr-464	1432	6	)	)	PUNCT
ftr-464	1432	7	.	.	PUNCT
ftr-464	1433	1	208	208	NUM
ftr-464	1433	2	.	.	PUNCT
ftr-464	1434	1	this	this	DET
ftr-464	1434	2	argument	argument	NOUN
ftr-464	1434	3	has	have	AUX
ftr-464	1434	4	been	be	AUX
ftr-464	1434	5	made	make	VERB
ftr-464	1434	6	in	in	ADP
ftr-464	1434	7	the	the	DET
ftr-464	1434	8	context	context	NOUN
ftr-464	1434	9	of	of	ADP
ftr-464	1434	10	state	state	NOUN
ftr-464	1434	11	taxation	taxation	NOUN
ftr-464	1434	12	of	of	ADP
ftr-464	1434	13	pensions	pension	NOUN
ftr-464	1434	14	of	of	ADP
ftr-464	1434	15	nonresidents	nonresident	NOUN
ftr-464	1434	16	.	.	PUNCT
ftr-464	1435	1	see	see	VERB
ftr-464	1435	2	walter	walter	PROPN
ftr-464	1435	3	hellerstein	hellerstein	PROPN
ftr-464	1435	4	&	&	CCONJ
ftr-464	1435	5	james	james	PROPN
ftr-464	1435	6	c.	c.	PROPN
ftr-464	1435	7	smith	smith	PROPN
ftr-464	1435	8	,	,	PUNCT
ftr-464	1435	9	state	state	NOUN
ftr-464	1435	10	taxation	taxation	NOUN
ftr-464	1435	11	of	of	ADP
ftr-464	1435	12	nonresidents	nonresident	NOUN
ftr-464	1435	13	'	'	PART
ftr-464	1435	14	pension	pension	NOUN
ftr-464	1435	15	income	income	NOUN
ftr-464	1435	16	,	,	PUNCT
ftr-464	1435	17	56	56	NUM
ftr-464	1435	18	tax	tax	NOUN
ftr-464	1435	19	notes	note	NOUN
ftr-464	1435	20	221	221	NUM
ftr-464	1435	21	,	,	PUNCT
ftr-464	1435	22	224	224	NUM
ftr-464	1435	23	(	(	PUNCT
ftr-464	1435	24	july	july	PROPN
ftr-464	1435	25	13	13	NUM
ftr-464	1435	26	,	,	PUNCT
ftr-464	1435	27	1992	1992	NUM
ftr-464	1435	28	)	)	PUNCT
ftr-464	1436	1	[	[	X
ftr-464	1436	2	hereinafter	hereinafter	NOUN
ftr-464	1436	3	hellerstein	hellerstein	NOUN
ftr-464	1436	4	]	]	PUNCT
ftr-464	1436	5	.	.	PUNCT
ftr-464	1437	1	they	they	PRON
ftr-464	1437	2	argue	argue	VERB
ftr-464	1437	3	that	that	SCONJ
ftr-464	1437	4	the	the	DET
ftr-464	1437	5	fact	fact	NOUN
ftr-464	1437	6	that	that	SCONJ
ftr-464	1437	7	the	the	DET
ftr-464	1437	8	state	state	NOUN
ftr-464	1437	9	as	as	ADP
ftr-464	1437	10	"	"	PUNCT
ftr-464	1437	11	a	a	DET
ftr-464	1437	12	matter	matter	NOUN
ftr-464	1437	13	of	of	ADP
ftr-464	1437	14	legislative	legislative	ADJ
ftr-464	1437	15	grace	grace	NOUN
ftr-464	1437	16	"	"	PUNCT
ftr-464	1437	17	accorded	accord	VERB
ftr-464	1437	18	deferral	deferral	ADJ
ftr-464	1437	19	when	when	SCONJ
ftr-464	1437	20	pension	pension	NOUN
ftr-464	1437	21	19961	19961	NUM
ftr-464	1437	22	florida	florida	PROPN
ftr-464	1437	23	tax	tax	NOUN
ftr-464	1437	24	review	review	NOUN
ftr-464	1437	25	2	2	NUM
ftr-464	1437	26	.	.	PUNCT
ftr-464	1437	27	different	different	ADJ
ftr-464	1437	28	treatment	treatment	NOUN
ftr-464	1437	29	of	of	ADP
ftr-464	1437	30	funded	funded	ADJ
ftr-464	1437	31	deferred	defer	VERB
ftr-464	1437	32	compensation.-a	compensation.-a	NOUN
ftr-464	1437	33	distribution	distribution	NOUN
ftr-464	1437	34	to	to	ADP
ftr-464	1437	35	an	an	DET
ftr-464	1437	36	employee	employee	NOUN
ftr-464	1437	37	from	from	ADP
ftr-464	1437	38	a	a	DET
ftr-464	1437	39	funded	fund	VERB
ftr-464	1437	40	pension	pension	NOUN
ftr-464	1437	41	plan	plan	NOUN
ftr-464	1437	42	can	can	AUX
ftr-464	1437	43	be	be	AUX
ftr-464	1437	44	conceptualized	conceptualize	VERB
ftr-464	1437	45	in	in	ADP
ftr-464	1437	46	the	the	DET
ftr-464	1437	47	same	same	ADJ
ftr-464	1437	48	way	way	NOUN
ftr-464	1437	49	as	as	ADP
ftr-464	1437	50	a	a	DET
ftr-464	1437	51	payment	payment	NOUN
ftr-464	1437	52	of	of	ADP
ftr-464	1437	53	unfunded	unfunded	ADJ
ftr-464	1437	54	deferred	defer	VERB
ftr-464	1437	55	compensation	compensation	NOUN
ftr-464	1437	56	,	,	PUNCT
ftr-464	1437	57	i.e.	i.e.	X
ftr-464	1437	58	,	,	PUNCT
ftr-464	1437	59	as	as	ADP
ftr-464	1437	60	a	a	DET
ftr-464	1437	61	substitute	substitute	NOUN
ftr-464	1437	62	for	for	ADP
ftr-464	1437	63	current	current	ADJ
ftr-464	1437	64	compensation	compensation	NOUN
ftr-464	1437	65	.	.	PUNCT
ftr-464	1438	1	2	2	NUM
ftr-464	1438	2	'	'	NUM
ftr-464	1438	3	the	the	DET
ftr-464	1438	4	amount	amount	NOUN
ftr-464	1438	5	to	to	PART
ftr-464	1438	6	be	be	AUX
ftr-464	1438	7	received	receive	VERB
ftr-464	1438	8	by	by	ADP
ftr-464	1438	9	the	the	DET
ftr-464	1438	10	employee	employee	NOUN
ftr-464	1438	11	on	on	ADP
ftr-464	1438	12	a	a	DET
ftr-464	1438	13	deferred	deferred	ADJ
ftr-464	1438	14	basis	basis	NOUN
ftr-464	1438	15	should	should	AUX
ftr-464	1438	16	be	be	AUX
ftr-464	1438	17	greater	great	ADJ
ftr-464	1438	18	than	than	ADP
ftr-464	1438	19	the	the	DET
ftr-464	1438	20	amount	amount	NOUN
ftr-464	1438	21	he	he	PRON
ftr-464	1438	22	would	would	AUX
ftr-464	1438	23	receive	receive	VERB
ftr-464	1438	24	on	on	ADP
ftr-464	1438	25	a	a	DET
ftr-464	1438	26	current	current	ADJ
ftr-464	1438	27	basis	basis	NOUN
ftr-464	1438	28	because	because	SCONJ
ftr-464	1438	29	the	the	DET
ftr-464	1438	30	funds	fund	NOUN
ftr-464	1438	31	can	can	AUX
ftr-464	1438	32	be	be	AUX
ftr-464	1438	33	invested	invest	VERB
ftr-464	1438	34	in	in	ADP
ftr-464	1438	35	the	the	DET
ftr-464	1438	36	interim	interim	NOUN
ftr-464	1438	37	.	.	PUNCT
ftr-464	1439	1	thus	thus	ADV
ftr-464	1439	2	,	,	PUNCT
ftr-464	1439	3	under	under	ADP
ftr-464	1439	4	this	this	DET
ftr-464	1439	5	approach	approach	NOUN
ftr-464	1439	6	,	,	PUNCT
ftr-464	1439	7	the	the	DET
ftr-464	1439	8	full	full	ADJ
ftr-464	1439	9	amount	amount	NOUN
ftr-464	1439	10	of	of	ADP
ftr-464	1439	11	the	the	DET
ftr-464	1439	12	deferred	defer	VERB
ftr-464	1439	13	payment	payment	NOUN
ftr-464	1439	14	would	would	AUX
ftr-464	1439	15	be	be	AUX
ftr-464	1439	16	classified	classify	VERB
ftr-464	1439	17	as	as	ADP
ftr-464	1439	18	compensation	compensation	NOUN
ftr-464	1439	19	.	.	PUNCT
ftr-464	1440	1	such	such	DET
ftr-464	1440	2	an	an	DET
ftr-464	1440	3	approach	approach	NOUN
ftr-464	1440	4	was	be	AUX
ftr-464	1440	5	advocated	advocate	VERB
ftr-464	1440	6	by	by	ADP
ftr-464	1440	7	the	the	DET
ftr-464	1440	8	chief	chief	ADJ
ftr-464	1440	9	counsel	counsel	NOUN
ftr-464	1440	10	in	in	ADP
ftr-464	1440	11	1975	1975	NUM
ftr-464	1440	12	with	with	ADP
ftr-464	1440	13	respect	respect	NOUN
ftr-464	1440	14	to	to	ADP
ftr-464	1440	15	a	a	DET
ftr-464	1440	16	qualified	qualified	ADJ
ftr-464	1440	17	u.s	u.s	PROPN
ftr-464	1440	18	.	.	PROPN
ftr-464	1440	19	pension	pension	NOUN
ftr-464	1440	20	plan,20	plan,20	NOUN
ftr-464	1440	21	but	but	CCONJ
ftr-464	1440	22	was	be	AUX
ftr-464	1440	23	eventually	eventually	ADV
ftr-464	1440	24	rejected	reject	VERB
ftr-464	1440	25	by	by	ADP
ftr-464	1440	26	the	the	DET
ftr-464	1440	27	irs	irs	PROPN
ftr-464	1440	28	in	in	ADP
ftr-464	1440	29	favor	favor	NOUN
ftr-464	1440	30	of	of	ADP
ftr-464	1440	31	a	a	DET
ftr-464	1440	32	"	"	PUNCT
ftr-464	1440	33	bifurcated	bifurcated	ADJ
ftr-464	1440	34	"	"	PUNCT
ftr-464	1440	35	approach	approach	NOUN
ftr-464	1440	36	.	.	PUNCT
ftr-464	1441	1	under	under	ADP
ftr-464	1441	2	the	the	DET
ftr-464	1441	3	bifurcated	bifurcated	ADJ
ftr-464	1441	4	approach	approach	NOUN
ftr-464	1441	5	,	,	PUNCT
ftr-464	1441	6	only	only	ADV
ftr-464	1441	7	the	the	DET
ftr-464	1441	8	amount	amount	NOUN
ftr-464	1441	9	contributed	contribute	VERB
ftr-464	1441	10	by	by	ADP
ftr-464	1441	11	the	the	DET
ftr-464	1441	12	employer	employer	NOUN
ftr-464	1441	13	(	(	PUNCT
ftr-464	1441	14	or	or	CCONJ
ftr-464	1441	15	by	by	ADP
ftr-464	1441	16	the	the	DET
ftr-464	1441	17	employee	employee	NOUN
ftr-464	1441	18	on	on	ADP
ftr-464	1441	19	a	a	DET
ftr-464	1441	20	taxdeferred	taxdeferre	VERB
ftr-464	1441	21	basis	basis	NOUN
ftr-464	1441	22	)	)	PUNCT
ftr-464	1441	23	to	to	ADP
ftr-464	1441	24	a	a	DET
ftr-464	1441	25	funded	fund	VERB
ftr-464	1441	26	plan	plan	NOUN
ftr-464	1441	27	is	be	AUX
ftr-464	1441	28	viewed	view	VERB
ftr-464	1441	29	as	as	SCONJ
ftr-464	1441	30	compensation	compensation	NOUN
ftr-464	1441	31	to	to	PART
ftr-464	1441	32	be	be	AUX
ftr-464	1441	33	sourced	source	VERB
ftr-464	1441	34	on	on	ADP
ftr-464	1441	35	the	the	DET
ftr-464	1441	36	basis	basis	NOUN
ftr-464	1441	37	of	of	ADP
ftr-464	1441	38	the	the	DET
ftr-464	1441	39	place	place	NOUN
ftr-464	1441	40	of	of	ADP
ftr-464	1441	41	performance	performance	NOUN
ftr-464	1441	42	of	of	ADP
ftr-464	1441	43	services	service	NOUN
ftr-464	1441	44	.	.	PUNCT
ftr-464	1442	1	the	the	DET
ftr-464	1442	2	"	"	PUNCT
ftr-464	1442	3	accretions	accretion	NOUN
ftr-464	1442	4	"	"	PUNCT
ftr-464	1442	5	earned	earn	VERB
ftr-464	1442	6	in	in	ADP
ftr-464	1442	7	the	the	DET
ftr-464	1442	8	retirement	retirement	NOUN
ftr-464	1442	9	trust	trust	NOUN
ftr-464	1442	10	by	by	ADP
ftr-464	1442	11	investment	investment	NOUN
ftr-464	1442	12	of	of	ADP
ftr-464	1442	13	the	the	DET
ftr-464	1442	14	contributions	contribution	NOUN
ftr-464	1442	15	is	be	AUX
ftr-464	1442	16	viewed	view	VERB
ftr-464	1442	17	as	as	ADP
ftr-464	1442	18	a	a	DET
ftr-464	1442	19	separate	separate	ADJ
ftr-464	1442	20	element	element	NOUN
ftr-464	1442	21	of	of	ADP
ftr-464	1442	22	investment	investment	NOUN
ftr-464	1442	23	income	income	NOUN
ftr-464	1442	24	for	for	ADP
ftr-464	1442	25	the	the	DET
ftr-464	1442	26	employee	employee	NOUN
ftr-464	1442	27	,	,	PUNCT
ftr-464	1442	28	which	which	PRON
ftr-464	1442	29	is	be	AUX
ftr-464	1442	30	sourced	source	VERB
ftr-464	1442	31	to	to	ADP
ftr-464	1442	32	the	the	DET
ftr-464	1442	33	u.s	u.s	PROPN
ftr-464	1442	34	.	.	PROPN
ftr-464	1442	35	if	if	SCONJ
ftr-464	1442	36	the	the	DET
ftr-464	1442	37	trust	trust	NOUN
ftr-464	1442	38	has	have	VERB
ftr-464	1442	39	a	a	DET
ftr-464	1442	40	u.s	u.s	PROPN
ftr-464	1442	41	.	.	PROPN
ftr-464	1442	42	situs	situs	PROPN
ftr-464	1442	43	.	.	PUNCT
ftr-464	1443	1	rights	right	NOUN
ftr-464	1443	2	were	be	AUX
ftr-464	1443	3	earned	earn	VERB
ftr-464	1443	4	should	should	AUX
ftr-464	1443	5	not	not	PART
ftr-464	1443	6	be	be	AUX
ftr-464	1443	7	used	use	VERB
ftr-464	1443	8	as	as	ADP
ftr-464	1443	9	a	a	DET
ftr-464	1443	10	basis	basis	NOUN
ftr-464	1443	11	for	for	ADP
ftr-464	1443	12	"	"	PUNCT
ftr-464	1443	13	prevent[ing	prevent[e	VERB
ftr-464	1443	14	]	]	PUNCT
ftr-464	1443	15	a	a	DET
ftr-464	1443	16	state	state	NOUN
ftr-464	1443	17	from	from	ADP
ftr-464	1443	18	taxing	tax	VERB
ftr-464	1443	19	income	income	NOUN
ftr-464	1443	20	earned	earn	VERB
ftr-464	1443	21	within	within	ADP
ftr-464	1443	22	its	its	PRON
ftr-464	1443	23	borders	border	NOUN
ftr-464	1443	24	.	.	PUNCT
ftr-464	1443	25	"	"	PUNCT
ftr-464	1444	1	i	i	PRON
ftr-464	1444	2	d.	d.	PROPN
ftr-464	1444	3	;	;	PUNCT
ftr-464	1444	4	see	see	VERB
ftr-464	1444	5	also	also	ADV
ftr-464	1444	6	jean	jean	PROPN
ftr-464	1444	7	m.	m.	PROPN
ftr-464	1444	8	klaiman	klaiman	PROPN
ftr-464	1444	9	,	,	PUNCT
ftr-464	1444	10	note	note	NOUN
ftr-464	1444	11	:	:	PUNCT
ftr-464	1444	12	take	take	VERB
ftr-464	1444	13	the	the	DET
ftr-464	1444	14	money	money	NOUN
ftr-464	1444	15	and	and	CCONJ
ftr-464	1444	16	run	run	VERB
ftr-464	1444	17	:	:	PUNCT
ftr-464	1444	18	state	state	NOUN
ftr-464	1444	19	source	source	NOUN
ftr-464	1444	20	taxation	taxation	NOUN
ftr-464	1444	21	of	of	ADP
ftr-464	1444	22	pension	pension	NOUN
ftr-464	1444	23	plan	plan	NOUN
ftr-464	1444	24	distributions	distribution	NOUN
ftr-464	1444	25	to	to	ADP
ftr-464	1444	26	nonresidents	nonresident	NOUN
ftr-464	1444	27	,	,	PUNCT
ftr-464	1444	28	14	14	NUM
ftr-464	1444	29	va	va	NOUN
ftr-464	1444	30	.	.	PUNCT
ftr-464	1445	1	tax	tax	PROPN
ftr-464	1445	2	rev	rev	PROPN
ftr-464	1445	3	.	.	PROPN
ftr-464	1445	4	645	645	NUM
ftr-464	1445	5	,	,	PUNCT
ftr-464	1445	6	664	664	NUM
ftr-464	1445	7	(	(	PUNCT
ftr-464	1445	8	winter	winter	NOUN
ftr-464	1445	9	1995	1995	NUM
ftr-464	1445	10	)	)	PUNCT
ftr-464	1446	1	[	[	X
ftr-464	1446	2	hereinafter	hereinafter	NOUN
ftr-464	1446	3	klaiman	klaiman	NOUN
ftr-464	1446	4	]	]	PUNCT
ftr-464	1446	5	.	.	PUNCT
ftr-464	1447	1	nevertheless	nevertheless	ADV
ftr-464	1447	2	,	,	PUNCT
ftr-464	1447	3	the	the	DET
ftr-464	1447	4	recent	recent	ADJ
ftr-464	1447	5	federal	federal	ADJ
ftr-464	1447	6	legislation	legislation	NOUN
ftr-464	1447	7	barring	bar	VERB
ftr-464	1447	8	state	state	NOUN
ftr-464	1447	9	taxation	taxation	NOUN
ftr-464	1447	10	of	of	ADP
ftr-464	1447	11	pensions	pension	NOUN
ftr-464	1447	12	paid	pay	VERB
ftr-464	1447	13	to	to	ADP
ftr-464	1447	14	nonresidents	nonresident	NOUN
ftr-464	1447	15	does	do	AUX
ftr-464	1447	16	appear	appear	VERB
ftr-464	1447	17	to	to	PART
ftr-464	1447	18	apply	apply	VERB
ftr-464	1447	19	to	to	ADP
ftr-464	1447	20	unfunded	unfunded	ADJ
ftr-464	1447	21	deferred	deferred	ADJ
ftr-464	1447	22	compensation	compensation	NOUN
ftr-464	1447	23	that	that	PRON
ftr-464	1447	24	qualifies	qualify	VERB
ftr-464	1447	25	as	as	ADP
ftr-464	1447	26	an	an	DET
ftr-464	1447	27	executive	executive	ADJ
ftr-464	1447	28	excess	excess	ADJ
ftr-464	1447	29	benefit	benefit	NOUN
ftr-464	1447	30	plan	plan	NOUN
ftr-464	1447	31	or	or	CCONJ
ftr-464	1447	32	is	be	AUX
ftr-464	1447	33	paid	pay	VERB
ftr-464	1447	34	in	in	ADP
ftr-464	1447	35	periodic	periodic	ADJ
ftr-464	1447	36	installments	installment	NOUN
ftr-464	1447	37	for	for	ADP
ftr-464	1447	38	at	at	ADV
ftr-464	1447	39	least	least	ADV
ftr-464	1447	40	10	10	NUM
ftr-464	1447	41	years	year	NOUN
ftr-464	1447	42	.	.	PUNCT
ftr-464	1448	1	see	see	VERB
ftr-464	1448	2	pub	pub	NOUN
ftr-464	1448	3	.	.	PUNCT
ftr-464	1449	1	l.	l.	PROPN
ftr-464	1449	2	no	no	INTJ
ftr-464	1449	3	.	.	PROPN
ftr-464	1450	1	104	104	NUM
ftr-464	1450	2	-	-	SYM
ftr-464	1450	3	95	95	NUM
ftr-464	1450	4	,	,	PUNCT
ftr-464	1450	5	104th	104th	ADJ
ftr-464	1450	6	cong	cong	NOUN
ftr-464	1450	7	.	.	PUNCT
ftr-464	1450	8	,	,	PUNCT
ftr-464	1450	9	1st	1st	ADJ
ftr-464	1450	10	sess	sess	NOUN
ftr-464	1450	11	.	.	PUNCT
ftr-464	1451	1	§	§	PROPN
ftr-464	1451	2	l(a	l(a	PROPN
ftr-464	1451	3	)	)	PUNCT
ftr-464	1451	4	,	,	PUNCT
ftr-464	1451	5	(	(	PUNCT
ftr-464	1451	6	1996	1996	NUM
ftr-464	1451	7	)	)	PUNCT
ftr-464	1451	8	(	(	PUNCT
ftr-464	1451	9	adding	add	VERB
ftr-464	1451	10	4	4	NUM
ftr-464	1451	11	u.s.c	u.s.c	ADJ
ftr-464	1451	12	.	.	PUNCT
ftr-464	1452	1	§	§	PROPN
ftr-464	1452	2	114	114	NUM
ftr-464	1452	3	)	)	PUNCT
ftr-464	1452	4	;	;	PUNCT
ftr-464	1452	5	amy	amy	PROPN
ftr-464	1452	6	hamilton	hamilton	PROPN
ftr-464	1452	7	,	,	PUNCT
ftr-464	1452	8	clinton	clinton	PROPN
ftr-464	1452	9	signs	sign	NOUN
ftr-464	1452	10	source	source	VERB
ftr-464	1452	11	tax	tax	NOUN
ftr-464	1452	12	bill	bill	NOUN
ftr-464	1452	13	,	,	PUNCT
ftr-464	1452	14	96	96	NUM
ftr-464	1452	15	tnt	tnt	PROPN
ftr-464	1452	16	8	8	NUM
ftr-464	1452	17	-	-	SYM
ftr-464	1452	18	4	4	NUM
ftr-464	1452	19	(	(	PUNCT
ftr-464	1452	20	jan	jan	PROPN
ftr-464	1452	21	.	.	PROPN
ftr-464	1452	22	11	11	NUM
ftr-464	1452	23	,	,	PUNCT
ftr-464	1452	24	1996	1996	NUM
ftr-464	1452	25	)	)	PUNCT
ftr-464	1452	26	(	(	PUNCT
ftr-464	1452	27	lexis	lexis	X
ftr-464	1452	28	,	,	PUNCT
ftr-464	1452	29	fedtax	fedtax	NOUN
ftr-464	1452	30	library	library	NOUN
ftr-464	1452	31	,	,	PUNCT
ftr-464	1452	32	tnt	tnt	NOUN
ftr-464	1452	33	file	file	NOUN
ftr-464	1452	34	)	)	PUNCT
ftr-464	1453	1	[	[	X
ftr-464	1453	2	hereinafter	hereinafter	NOUN
ftr-464	1453	3	hamilton	hamilton	PROPN
ftr-464	1453	4	]	]	PUNCT
ftr-464	1453	5	.	.	PUNCT
ftr-464	1454	1	209	209	NUM
ftr-464	1454	2	.	.	PUNCT
ftr-464	1455	1	gen	gen	PROPN
ftr-464	1455	2	.	.	PROPN
ftr-464	1455	3	couns	couns	PROPN
ftr-464	1455	4	.	.	PUNCT
ftr-464	1456	1	mem	mem	PROPN
ftr-464	1456	2	.	.	PUNCT
ftr-464	1457	1	36,344	36,344	NUM
ftr-464	1457	2	(	(	PUNCT
ftr-464	1457	3	july	july	PROPN
ftr-464	1457	4	23	23	NUM
ftr-464	1457	5	,	,	PUNCT
ftr-464	1457	6	1975	1975	NUM
ftr-464	1457	7	)	)	PUNCT
ftr-464	1458	1	at	at	ADP
ftr-464	1458	2	*	*	PROPN
ftr-464	1458	3	9	9	NUM
ftr-464	1458	4	;	;	PUNCT
ftr-464	1458	5	gen	gen	PROPN
ftr-464	1458	6	.	.	PROPN
ftr-464	1458	7	couns	couns	PROPN
ftr-464	1458	8	.	.	PUNCT
ftr-464	1459	1	mem	mem	PROPN
ftr-464	1459	2	.	.	X
ftr-464	1460	1	38,007	38,007	NUM
ftr-464	1460	2	(	(	PUNCT
ftr-464	1460	3	july	july	PROPN
ftr-464	1460	4	10	10	NUM
ftr-464	1460	5	,	,	PUNCT
ftr-464	1460	6	1979	1979	NUM
ftr-464	1460	7	)	)	PUNCT
ftr-464	1460	8	at	at	ADP
ftr-464	1460	9	*	*	NUM
ftr-464	1460	10	4	4	NUM
ftr-464	1460	11	-	-	SYM
ftr-464	1460	12	5	5	NUM
ftr-464	1460	13	.	.	PUNCT
ftr-464	1461	1	it	it	PRON
ftr-464	1461	2	was	be	AUX
ftr-464	1461	3	the	the	DET
ftr-464	1461	4	chief	chief	ADJ
ftr-464	1461	5	counsel	counsel	NOUN
ftr-464	1461	6	's	's	PART
ftr-464	1461	7	position	position	NOUN
ftr-464	1461	8	that	that	SCONJ
ftr-464	1461	9	"	"	PUNCT
ftr-464	1461	10	[	[	X
ftr-464	1461	11	e]xemptions	e]xemption	NOUN
ftr-464	1461	12	in	in	ADP
ftr-464	1461	13	treaties	treaty	NOUN
ftr-464	1461	14	for	for	ADP
ftr-464	1461	15	pensions	pension	NOUN
ftr-464	1461	16	have	have	AUX
ftr-464	1461	17	always	always	ADV
ftr-464	1461	18	been	be	AUX
ftr-464	1461	19	applied	apply	VERB
ftr-464	1461	20	to	to	ADP
ftr-464	1461	21	pensions	pension	NOUN
ftr-464	1461	22	as	as	ADP
ftr-464	1461	23	a	a	DET
ftr-464	1461	24	whole	whole	NOUN
ftr-464	1461	25	.	.	PUNCT
ftr-464	1461	26	"	"	PUNCT
ftr-464	1462	1	gen	gen	PROPN
ftr-464	1462	2	.	.	PROPN
ftr-464	1462	3	couns	couns	PROPN
ftr-464	1462	4	.	.	PUNCT
ftr-464	1463	1	mem	mem	PROPN
ftr-464	1463	2	.	.	PROPN
ftr-464	1464	1	36,344	36,344	NUM
ftr-464	1464	2	at	at	ADP
ftr-464	1464	3	*	*	NUM
ftr-464	1464	4	11	11	NUM
ftr-464	1464	5	(	(	PUNCT
ftr-464	1464	6	july	july	PROPN
ftr-464	1464	7	23	23	NUM
ftr-464	1464	8	,	,	PUNCT
ftr-464	1464	9	1975	1975	NUM
ftr-464	1464	10	)	)	PUNCT
ftr-464	1464	11	.	.	PUNCT
ftr-464	1465	1	in	in	ADP
ftr-464	1465	2	addition	addition	NOUN
ftr-464	1465	3	,	,	PUNCT
ftr-464	1465	4	chief	chief	ADJ
ftr-464	1465	5	counsel	counsel	NOUN
ftr-464	1465	6	cited	cite	VERB
ftr-464	1465	7	rev	rev	PROPN
ftr-464	1465	8	.	.	PUNCT
ftr-464	1465	9	rul	rul	PROPN
ftr-464	1465	10	.	.	PUNCT
ftr-464	1466	1	72	72	NUM
ftr-464	1466	2	-	-	SYM
ftr-464	1466	3	3	3	NUM
ftr-464	1466	4	,	,	PUNCT
ftr-464	1466	5	1972	1972	NUM
ftr-464	1466	6	-	-	SYM
ftr-464	1466	7	1	1	NUM
ftr-464	1466	8	c.b	c.b	PROPN
ftr-464	1466	9	.	.	PROPN
ftr-464	1466	10	105	105	NUM
ftr-464	1466	11	,	,	PUNCT
ftr-464	1466	12	for	for	ADP
ftr-464	1466	13	the	the	DET
ftr-464	1466	14	proposition	proposition	NOUN
ftr-464	1466	15	that	that	SCONJ
ftr-464	1466	16	a	a	DET
ftr-464	1466	17	"	"	PUNCT
ftr-464	1466	18	pension	pension	NOUN
ftr-464	1466	19	is	be	AUX
ftr-464	1466	20	a	a	DET
ftr-464	1466	21	substitute	substitute	NOUN
ftr-464	1466	22	for	for	ADP
ftr-464	1466	23	current	current	ADJ
ftr-464	1466	24	compensation	compensation	NOUN
ftr-464	1466	25	.	.	PUNCT
ftr-464	1466	26	"	"	PUNCT
ftr-464	1467	1	i	i	PRON
ftr-464	1467	2	d.	d.	VERB
ftr-464	1467	3	as	as	ADV
ftr-464	1467	4	yet	yet	ADV
ftr-464	1467	5	further	further	ADJ
ftr-464	1467	6	support	support	NOUN
ftr-464	1467	7	,	,	PUNCT
ftr-464	1467	8	chief	chief	ADJ
ftr-464	1467	9	counsel	counsel	NOUN
ftr-464	1467	10	cited	cite	VERB
ftr-464	1467	11	gen	gen	PROPN
ftr-464	1467	12	.	.	PROPN
ftr-464	1467	13	couns	couns	PROPN
ftr-464	1467	14	.	.	PUNCT
ftr-464	1468	1	mem	mem	PROPN
ftr-464	1468	2	.	.	X
ftr-464	1469	1	35,894	35,894	NUM
ftr-464	1469	2	(	(	PUNCT
ftr-464	1469	3	july	july	PROPN
ftr-464	1469	4	11	11	NUM
ftr-464	1469	5	,	,	PUNCT
ftr-464	1469	6	1974	1974	NUM
ftr-464	1469	7	)	)	PUNCT
ftr-464	1469	8	,	,	PUNCT
ftr-464	1469	9	"	"	PUNCT
ftr-464	1469	10	in	in	ADP
ftr-464	1469	11	which	which	PRON
ftr-464	1469	12	a	a	DET
ftr-464	1469	13	lump	lump	NOUN
ftr-464	1469	14	sum	sum	NOUN
ftr-464	1469	15	payment	payment	NOUN
ftr-464	1469	16	from	from	ADP
ftr-464	1469	17	a	a	DET
ftr-464	1469	18	qualified	qualified	ADJ
ftr-464	1469	19	employee	employee	NOUN
ftr-464	1469	20	's	's	PART
ftr-464	1469	21	profit	profit	NOUN
ftr-464	1469	22	-	-	PUNCT
ftr-464	1469	23	sharing	share	VERB
ftr-464	1469	24	plan	plan	NOUN
ftr-464	1469	25	in	in	ADP
ftr-464	1469	26	excess	excess	NOUN
ftr-464	1469	27	of	of	ADP
ftr-464	1469	28	the	the	DET
ftr-464	1469	29	employee	employee	NOUN
ftr-464	1469	30	's	's	PART
ftr-464	1469	31	own	own	ADJ
ftr-464	1469	32	contributions	contribution	NOUN
ftr-464	1469	33	is	be	AUX
ftr-464	1469	34	[	[	PUNCT
ftr-464	1469	35	treated	treat	VERB
ftr-464	1469	36	as	as	ADP
ftr-464	1469	37	]	]	PUNCT
ftr-464	1469	38	business	business	NOUN
ftr-464	1469	39	income	income	NOUN
ftr-464	1469	40	for	for	ADP
ftr-464	1469	41	purposes	purpose	NOUN
ftr-464	1469	42	of	of	ADP
ftr-464	1469	43	computing	compute	VERB
ftr-464	1469	44	a	a	DET
ftr-464	1469	45	net	net	ADJ
ftr-464	1469	46	operating	operating	NOUN
ftr-464	1469	47	loss	loss	NOUN
ftr-464	1469	48	.	.	PUNCT
ftr-464	1469	49	"	"	PUNCT
ftr-464	1470	1	i	i	PRON
ftr-464	1470	2	d.	d.	VERB
ftr-464	1470	3	at	at	ADP
ftr-464	1470	4	*	*	PROPN
ftr-464	1470	5	6	6	NUM
ftr-464	1470	6	,	,	PUNCT
ftr-464	1470	7	*	*	NOUN
ftr-464	1470	8	11	11	NUM
ftr-464	1470	9	.	.	PUNCT
ftr-464	1471	1	counsel	counsel	NOUN
ftr-464	1471	2	also	also	ADV
ftr-464	1471	3	pointed	point	VERB
ftr-464	1471	4	to	to	ADP
ftr-464	1471	5	:	:	PUNCT
ftr-464	1471	6	h.r	h.r	PROPN
ftr-464	1471	7	.	.	PROPN
ftr-464	1471	8	rep	rep	PROPN
ftr-464	1471	9	.	.	PROPN
ftr-464	1471	10	no	no	INTJ
ftr-464	1471	11	.	.	NOUN
ftr-464	1471	12	2	2	NUM
ftr-464	1471	13	,	,	PUNCT
ftr-464	1471	14	70th	70th	ADJ
ftr-464	1471	15	cong	cong	NOUN
ftr-464	1471	16	.	.	PUNCT
ftr-464	1471	17	,	,	PUNCT
ftr-464	1471	18	1st	1st	ADJ
ftr-464	1471	19	sess	sess	NOUN
ftr-464	1471	20	.	.	PUNCT
ftr-464	1472	1	22	22	NUM
ftr-464	1472	2	(	(	PUNCT
ftr-464	1472	3	1927	1927	NUM
ftr-464	1472	4	)	)	PUNCT
ftr-464	1472	5	(	(	PUNCT
ftr-464	1472	6	"	"	PUNCT
ftr-464	1472	7	to	to	ADP
ftr-464	1472	8	the	the	DET
ftr-464	1472	9	effect	effect	NOUN
ftr-464	1472	10	that	that	PRON
ftr-464	1472	11	distributions	distribution	VERB
ftr-464	1472	12	from	from	ADP
ftr-464	1472	13	a	a	DET
ftr-464	1472	14	pension	pension	NOUN
ftr-464	1472	15	trust	trust	NOUN
ftr-464	1472	16	are	be	AUX
ftr-464	1472	17	taxed	tax	VERB
ftr-464	1472	18	as	as	ADP
ftr-464	1472	19	compensation	compensation	NOUN
ftr-464	1472	20	"	"	PUNCT
ftr-464	1472	21	)	)	PUNCT
ftr-464	1472	22	;	;	PUNCT
ftr-464	1472	23	and	and	CCONJ
ftr-464	1472	24	rev	rev	PROPN
ftr-464	1472	25	.	.	PROPN
ftr-464	1473	1	rul	rul	NOUN
ftr-464	1473	2	.	.	PUNCT
ftr-464	1474	1	73	73	NUM
ftr-464	1474	2	-	-	SYM
ftr-464	1474	3	252	252	NUM
ftr-464	1474	4	,	,	PUNCT
ftr-464	1474	5	1973	1973	NUM
ftr-464	1474	6	-	-	SYM
ftr-464	1474	7	1	1	NUM
ftr-464	1474	8	c.b	c.b	PROPN
ftr-464	1474	9	.	.	PROPN
ftr-464	1474	10	337	337	NUM
ftr-464	1474	11	(	(	PUNCT
ftr-464	1474	12	holding	hold	VERB
ftr-464	1474	13	that	that	SCONJ
ftr-464	1474	14	"	"	PUNCT
ftr-464	1474	15	supplemental	supplemental	ADJ
ftr-464	1474	16	unemployment	unemployment	NOUN
ftr-464	1474	17	benefits	benefit	NOUN
ftr-464	1474	18	paid	pay	VERB
ftr-464	1474	19	to	to	ADP
ftr-464	1474	20	[	[	PUNCT
ftr-464	1474	21	a	a	DET
ftr-464	1474	22	nra	nra	NOUN
ftr-464	1474	23	]	]	PUNCT
ftr-464	1474	24	who	who	PRON
ftr-464	1474	25	performed	perform	VERB
ftr-464	1474	26	all	all	DET
ftr-464	1474	27	his	his	PRON
ftr-464	1474	28	services	service	NOUN
ftr-464	1474	29	outside	outside	ADP
ftr-464	1474	30	the	the	DET
ftr-464	1474	31	united	united	PROPN
ftr-464	1474	32	states	states	PROPN
ftr-464	1474	33	from	from	ADP
ftr-464	1474	34	a	a	DET
ftr-464	1474	35	tax	tax	NOUN
ftr-464	1474	36	-	-	PUNCT
ftr-464	1474	37	exempt	exempt	ADJ
ftr-464	1474	38	trust	trust	NOUN
ftr-464	1474	39	operated	operate	VERB
ftr-464	1474	40	by	by	ADP
ftr-464	1474	41	a	a	DET
ftr-464	1474	42	domestic	domestic	ADJ
ftr-464	1474	43	voluntary	voluntary	ADJ
ftr-464	1474	44	employee	employee	NOUN
ftr-464	1474	45	's	's	PART
ftr-464	1474	46	association	association	NOUN
ftr-464	1474	47	constitutes	constitute	VERB
ftr-464	1474	48	income	income	NOUN
ftr-464	1474	49	from	from	ADP
ftr-464	1474	50	"	"	PUNCT
ftr-464	1474	51	foreign	foreign	ADJ
ftr-464	1474	52	sources	source	NOUN
ftr-464	1474	53	)	)	PUNCT
ftr-464	1474	54	.	.	PUNCT
ftr-464	1475	1	i	i	PRON
ftr-464	1475	2	d.	d.	PROPN
ftr-464	1475	3	at	at	ADP
ftr-464	1475	4	*	*	PROPN
ftr-464	1475	5	12	12	NUM
ftr-464	1475	6	-	-	SYM
ftr-464	1475	7	13	13	NUM
ftr-464	1475	8	.	.	NUM
ftr-464	1475	9	210	210	NUM
ftr-464	1475	10	.	.	PUNCT
ftr-464	1476	1	gen	gen	PROPN
ftr-464	1476	2	.	.	PROPN
ftr-464	1476	3	couns	couns	PROPN
ftr-464	1476	4	.	.	PUNCT
ftr-464	1477	1	mem	mem	PROPN
ftr-464	1477	2	.	.	PROPN
ftr-464	1478	1	36,344	36,344	NUM
ftr-464	1478	2	,	,	PUNCT
ftr-464	1478	3	supra	supra	PROPN
ftr-464	1478	4	note	note	NOUN
ftr-464	1478	5	209	209	NUM
ftr-464	1478	6	.	.	PUNCT
ftr-464	1479	1	in	in	ADP
ftr-464	1479	2	1979	1979	NUM
ftr-464	1479	3	,	,	PUNCT
ftr-464	1479	4	chief	chief	ADJ
ftr-464	1479	5	counsel	counsel	NOUN
ftr-464	1479	6	,	,	PUNCT
ftr-464	1479	7	although	although	SCONJ
ftr-464	1479	8	restating	restate	VERB
ftr-464	1479	9	the	the	DET
ftr-464	1479	10	same	same	ADJ
ftr-464	1479	11	objections	objection	NOUN
ftr-464	1479	12	,	,	PUNCT
ftr-464	1479	13	acquiesced	acquiesce	VERB
ftr-464	1479	14	in	in	ADP
ftr-464	1479	15	itc	itc	PROPN
ftr-464	1479	16	's	's	PART
ftr-464	1479	17	approach	approach	NOUN
ftr-464	1479	18	and	and	CCONJ
ftr-464	1479	19	concurred	concur	VERB
ftr-464	1479	20	in	in	ADP
ftr-464	1479	21	the	the	DET
ftr-464	1479	22	adoption	adoption	NOUN
ftr-464	1479	23	of	of	ADP
ftr-464	1479	24	rev	rev	PROPN
ftr-464	1479	25	.	.	PROPN
ftr-464	1479	26	rul	rul	PROPN
ftr-464	1479	27	.	.	PUNCT
ftr-464	1480	1	79	79	NUM
ftr-464	1480	2	-	-	SYM
ftr-464	1480	3	388	388	NUM
ftr-464	1480	4	.	.	PUNCT
ftr-464	1481	1	gen	gen	PROPN
ftr-464	1481	2	.	.	PROPN
ftr-464	1481	3	couns	couns	PROPN
ftr-464	1481	4	.	.	PUNCT
ftr-464	1482	1	mem	mem	PROPN
ftr-464	1482	2	.	.	X
ftr-464	1482	3	38,007	38,007	NUM
ftr-464	1482	4	,	,	PUNCT
ftr-464	1482	5	supra	supra	PROPN
ftr-464	1482	6	note	note	NOUN
ftr-464	1482	7	209	209	NUM
ftr-464	1482	8	.	.	PUNCT
ftr-464	1483	1	see	see	VERB
ftr-464	1483	2	also	also	ADV
ftr-464	1483	3	supra	supra	PROPN
ftr-464	1483	4	notes	note	VERB
ftr-464	1483	5	108	108	NUM
ftr-464	1483	6	-	-	SYM
ftr-464	1483	7	111	111	NUM
ftr-464	1483	8	and	and	CCONJ
ftr-464	1483	9	accompanying	accompany	VERB
ftr-464	1483	10	text	text	NOUN
ftr-464	1483	11	.	.	PUNCT
ftr-464	1484	1	[	[	X
ftr-464	1484	2	vol	vol	X
ftr-464	1484	3	3:6	3:6	NUM
ftr-464	1484	4	u.s	u.s	PROPN
ftr-464	1484	5	.	.	PROPN
ftr-464	1484	6	income	income	NOUN
ftr-464	1484	7	taxation	taxation	NOUN
ftr-464	1484	8	of	of	ADP
ftr-464	1484	9	cross	cross	ADJ
ftr-464	1484	10	-	-	ADJ
ftr-464	1484	11	border	border	ADJ
ftr-464	1484	12	pensions	pension	NOUN
ftr-464	1484	13	international	international	ADJ
ftr-464	1484	14	tax	tax	NOUN
ftr-464	1484	15	counsel	counsel	NOUN
ftr-464	1484	16	criticized	criticize	VERB
ftr-464	1484	17	the	the	DET
ftr-464	1484	18	chief	chief	ADJ
ftr-464	1484	19	counsel	counsel	NOUN
ftr-464	1484	20	's	's	PART
ftr-464	1484	21	approach	approach	NOUN
ftr-464	1484	22	of	of	ADP
ftr-464	1484	23	sourcing	source	VERB
ftr-464	1484	24	the	the	DET
ftr-464	1484	25	entire	entire	ADJ
ftr-464	1484	26	distribution	distribution	NOUN
ftr-464	1484	27	based	base	VERB
ftr-464	1484	28	upon	upon	SCONJ
ftr-464	1484	29	the	the	DET
ftr-464	1484	30	place	place	NOUN
ftr-464	1484	31	of	of	ADP
ftr-464	1484	32	performance	performance	NOUN
ftr-464	1484	33	of	of	ADP
ftr-464	1484	34	services	service	NOUN
ftr-464	1484	35	as	as	ADP
ftr-464	1484	36	:	:	PUNCT
ftr-464	1484	37	represent[ing	represent[e	VERB
ftr-464	1484	38	]	]	PUNCT
ftr-464	1484	39	an	an	DET
ftr-464	1484	40	unwarranted	unwarranted	ADJ
ftr-464	1484	41	transmutation	transmutation	NOUN
ftr-464	1484	42	of	of	ADP
ftr-464	1484	43	a	a	DET
ftr-464	1484	44	provision	provision	NOUN
ftr-464	1484	45	for	for	ADP
ftr-464	1484	46	tax	tax	NOUN
ftr-464	1484	47	deferral	deferral	NOUN
ftr-464	1484	48	into	into	ADP
ftr-464	1484	49	one	one	NUM
ftr-464	1484	50	which	which	PRON
ftr-464	1484	51	unilaterally	unilaterally	ADV
ftr-464	1484	52	concedes	concede	VERB
ftr-464	1484	53	primary	primary	ADJ
ftr-464	1484	54	tax	tax	NOUN
ftr-464	1484	55	jurisdiction	jurisdiction	NOUN
ftr-464	1484	56	on	on	ADP
ftr-464	1484	57	certain	certain	ADJ
ftr-464	1484	58	u.s	u.s	PROPN
ftr-464	1484	59	.	.	PROPN
ftr-464	1484	60	source	source	NOUN
ftr-464	1484	61	income	income	NOUN
ftr-464	1484	62	to	to	ADP
ftr-464	1484	63	foreign	foreign	ADJ
ftr-464	1484	64	taxing	tax	VERB
ftr-464	1484	65	authorities	authority	NOUN
ftr-464	1484	66	.	.	PUNCT
ftr-464	1485	1	"	"	PUNCT
ftr-464	1485	2	'	'	PUNCT
ftr-464	1485	3	thus	thus	ADV
ftr-464	1485	4	,	,	PUNCT
ftr-464	1485	5	international	international	ADJ
ftr-464	1485	6	tax	tax	NOUN
ftr-464	1485	7	counsel	counsel	NOUN
ftr-464	1485	8	apparently	apparently	ADV
ftr-464	1485	9	supported	support	VERB
ftr-464	1485	10	bifurcation	bifurcation	NOUN
ftr-464	1485	11	as	as	ADP
ftr-464	1485	12	a	a	DET
ftr-464	1485	13	means	means	NOUN
ftr-464	1485	14	to	to	PART
ftr-464	1485	15	strengthen	strengthen	VERB
ftr-464	1485	16	u.s	u.s	PROPN
ftr-464	1485	17	.	.	PROPN
ftr-464	1485	18	source	source	NOUN
ftr-464	1485	19	-	-	PUNCT
ftr-464	1485	20	based	base	VERB
ftr-464	1485	21	jurisdiction	jurisdiction	NOUN
ftr-464	1485	22	:	:	PUNCT
ftr-464	1485	23	i.e.	i.e.	X
ftr-464	1485	24	,	,	PUNCT
ftr-464	1485	25	to	to	PART
ftr-464	1485	26	allow	allow	VERB
ftr-464	1485	27	the	the	DET
ftr-464	1485	28	u.s	u.s	PROPN
ftr-464	1485	29	.	.	PROPN
ftr-464	1485	30	to	to	PART
ftr-464	1485	31	impose	impose	VERB
ftr-464	1485	32	tax	tax	NOUN
ftr-464	1485	33	on	on	ADP
ftr-464	1485	34	the	the	DET
ftr-464	1485	35	accretion	accretion	NOUN
ftr-464	1485	36	portion	portion	NOUN
ftr-464	1485	37	of	of	ADP
ftr-464	1485	38	a	a	DET
ftr-464	1485	39	distribution	distribution	NOUN
ftr-464	1485	40	to	to	ADP
ftr-464	1485	41	a	a	DET
ftr-464	1485	42	nonresident	nonresident	ADJ
ftr-464	1485	43	alien	alien	NOUN
ftr-464	1485	44	from	from	ADP
ftr-464	1485	45	a	a	DET
ftr-464	1485	46	u.s	u.s	PROPN
ftr-464	1485	47	.	.	PROPN
ftr-464	1485	48	pension	pension	NOUN
ftr-464	1485	49	plan	plan	NOUN
ftr-464	1485	50	even	even	ADV
ftr-464	1485	51	if	if	SCONJ
ftr-464	1485	52	the	the	DET
ftr-464	1485	53	employee	employee	NOUN
ftr-464	1485	54	performed	perform	VERB
ftr-464	1485	55	all	all	DET
ftr-464	1485	56	his	his	PRON
ftr-464	1485	57	services	service	NOUN
ftr-464	1485	58	outside	outside	ADP
ftr-464	1485	59	the	the	DET
ftr-464	1485	60	u.s	u.s	PROPN
ftr-464	1485	61	.	.	PROPN
ftr-464	1485	62	this	this	DET
ftr-464	1485	63	situation	situation	NOUN
ftr-464	1485	64	could	could	AUX
ftr-464	1485	65	occur	occur	VERB
ftr-464	1485	66	,	,	PUNCT
ftr-464	1485	67	for	for	ADP
ftr-464	1485	68	example	example	NOUN
ftr-464	1485	69	,	,	PUNCT
ftr-464	1485	70	when	when	SCONJ
ftr-464	1485	71	the	the	DET
ftr-464	1485	72	employer	employer	NOUN
ftr-464	1485	73	is	be	AUX
ftr-464	1485	74	a	a	DET
ftr-464	1485	75	u.s	u.s	PROPN
ftr-464	1485	76	.	.	PROPN
ftr-464	1485	77	multinational	multinational	PROPN
ftr-464	1485	78	.	.	PUNCT
ftr-464	1486	1	international	international	ADJ
ftr-464	1486	2	tax	tax	NOUN
ftr-464	1486	3	counsel	counsel	NOUN
ftr-464	1486	4	apparently	apparently	ADV
ftr-464	1486	5	did	do	AUX
ftr-464	1486	6	not	not	PART
ftr-464	1486	7	believe	believe	VERB
ftr-464	1486	8	that	that	SCONJ
ftr-464	1486	9	an	an	DET
ftr-464	1486	10	employee	employee	NOUN
ftr-464	1486	11	should	should	AUX
ftr-464	1486	12	have	have	VERB
ftr-464	1486	13	the	the	DET
ftr-464	1486	14	advantage	advantage	NOUN
ftr-464	1486	15	of	of	ADP
ftr-464	1486	16	investing	invest	VERB
ftr-464	1486	17	in	in	ADP
ftr-464	1486	18	u.s	u.s	PROPN
ftr-464	1486	19	.	.	PROPN
ftr-464	1486	20	assets	asset	NOUN
ftr-464	1486	21	through	through	ADP
ftr-464	1486	22	a	a	DET
ftr-464	1486	23	tax	tax	NOUN
ftr-464	1486	24	-	-	PUNCT
ftr-464	1486	25	exempt	exempt	ADJ
ftr-464	1486	26	u.s	u.s	PROPN
ftr-464	1486	27	.	.	PROPN
ftr-464	1486	28	pension	pension	NOUN
ftr-464	1486	29	trust	trust	NOUN
ftr-464	1486	30	and	and	CCONJ
ftr-464	1486	31	at	at	ADP
ftr-464	1486	32	the	the	DET
ftr-464	1486	33	same	same	ADJ
ftr-464	1486	34	time	time	NOUN
ftr-464	1486	35	avoid	avoid	VERB
ftr-464	1486	36	u.s	u.s	PROPN
ftr-464	1486	37	.	.	PROPN
ftr-464	1486	38	tax	tax	NOUN
ftr-464	1486	39	on	on	ADP
ftr-464	1486	40	the	the	DET
ftr-464	1486	41	distribution	distribution	NOUN
ftr-464	1486	42	of	of	ADP
ftr-464	1486	43	such	such	ADJ
ftr-464	1486	44	investment	investment	NOUN
ftr-464	1486	45	earnings	earning	NOUN
ftr-464	1486	46	.	.	PUNCT
ftr-464	1487	1	the	the	DET
ftr-464	1487	2	statement	statement	NOUN
ftr-464	1487	3	by	by	ADP
ftr-464	1487	4	international	international	ADJ
ftr-464	1487	5	tax	tax	NOUN
ftr-464	1487	6	counsel	counsel	NOUN
ftr-464	1487	7	may	may	AUX
ftr-464	1487	8	also	also	ADV
ftr-464	1487	9	suggest	suggest	VERB
ftr-464	1487	10	that	that	SCONJ
ftr-464	1487	11	a	a	DET
ftr-464	1487	12	strong	strong	ADJ
ftr-464	1487	13	assertion	assertion	NOUN
ftr-464	1487	14	of	of	ADP
ftr-464	1487	15	source	source	NOUN
ftr-464	1487	16	-	-	PUNCT
ftr-464	1487	17	based	base	VERB
ftr-464	1487	18	jurisdiction	jurisdiction	NOUN
ftr-464	1487	19	over	over	ADP
ftr-464	1487	20	pensions	pension	NOUN
ftr-464	1487	21	might	might	AUX
ftr-464	1487	22	be	be	AUX
ftr-464	1487	23	a	a	DET
ftr-464	1487	24	useful	useful	ADJ
ftr-464	1487	25	tool	tool	NOUN
ftr-464	1487	26	in	in	ADP
ftr-464	1487	27	bilateral	bilateral	ADJ
ftr-464	1487	28	negotiations	negotiation	NOUN
ftr-464	1487	29	for	for	ADP
ftr-464	1487	30	a	a	DET
ftr-464	1487	31	reciprocal	reciprocal	ADJ
ftr-464	1487	32	source	source	NOUN
ftr-464	1487	33	-	-	PUNCT
ftr-464	1487	34	country	country	NOUN
ftr-464	1487	35	exemption	exemption	NOUN
ftr-464	1487	36	for	for	ADP
ftr-464	1487	37	pensions	pension	NOUN
ftr-464	1487	38	.	.	PUNCT
ftr-464	1488	1	these	these	DET
ftr-464	1488	2	policies	policy	NOUN
ftr-464	1488	3	are	be	AUX
ftr-464	1488	4	undercut	undercut	ADJ
ftr-464	1488	5	,	,	PUNCT
ftr-464	1488	6	however	however	ADV
ftr-464	1488	7	,	,	PUNCT
ftr-464	1488	8	by	by	ADP
ftr-464	1488	9	enactment	enactment	NOUN
ftr-464	1488	10	of	of	ADP
ftr-464	1488	11	section	section	NOUN
ftr-464	1488	12	871	871	NUM
ftr-464	1488	13	(	(	PUNCT
ftr-464	1488	14	f	f	X
ftr-464	1488	15	)	)	PUNCT
ftr-464	1488	16	exempting	exempt	VERB
ftr-464	1488	17	from	from	ADP
ftr-464	1488	18	u.s	u.s	PROPN
ftr-464	1488	19	.	.	PROPN
ftr-464	1488	20	tax	tax	NOUN
ftr-464	1488	21	any	any	DET
ftr-464	1488	22	amounts	amount	NOUN
ftr-464	1488	23	received	receive	VERB
ftr-464	1488	24	as	as	ADP
ftr-464	1488	25	an	an	DET
ftr-464	1488	26	annuity	annuity	NOUN
ftr-464	1488	27	from	from	ADP
ftr-464	1488	28	a	a	DET
ftr-464	1488	29	qualified	qualified	ADJ
ftr-464	1488	30	pension	pension	NOUN
ftr-464	1488	31	trust	trust	NOUN
ftr-464	1488	32	by	by	ADP
ftr-464	1488	33	a	a	DET
ftr-464	1488	34	nonresident	nonresident	ADJ
ftr-464	1488	35	alien	alien	NOUN
ftr-464	1488	36	if	if	SCONJ
ftr-464	1488	37	all	all	PRON
ftr-464	1488	38	of	of	ADP
ftr-464	1488	39	the	the	DET
ftr-464	1488	40	services	service	NOUN
ftr-464	1488	41	were	be	AUX
ftr-464	1488	42	performed	perform	VERB
ftr-464	1488	43	outside	outside	ADP
ftr-464	1488	44	the	the	DET
ftr-464	1488	45	u.s	u.s	PROPN
ftr-464	1488	46	.	.	PROPN
ftr-464	1488	47	and	and	CCONJ
ftr-464	1488	48	at	at	ADV
ftr-464	1488	49	least	least	ADV
ftr-464	1488	50	90	90	NUM
ftr-464	1488	51	%	%	NOUN
ftr-464	1488	52	of	of	ADP
ftr-464	1488	53	the	the	DET
ftr-464	1488	54	employees	employee	NOUN
ftr-464	1488	55	benefitting	benefit	VERB
ftr-464	1488	56	under	under	ADP
ftr-464	1488	57	the	the	DET
ftr-464	1488	58	plan	plan	NOUN
ftr-464	1488	59	are	be	AUX
ftr-464	1488	60	u.s	u.s	PROPN
ftr-464	1488	61	.	.	PROPN
ftr-464	1488	62	citizens	citizen	NOUN
ftr-464	1488	63	or	or	CCONJ
ftr-464	1488	64	residents.1	residents.1	VERB
ftr-464	1488	65	2	2	NUM
ftr-464	1488	66	it	it	PRON
ftr-464	1488	67	is	be	AUX
ftr-464	1488	68	hard	hard	ADJ
ftr-464	1488	69	to	to	PART
ftr-464	1488	70	explain	explain	VERB
ftr-464	1488	71	how	how	SCONJ
ftr-464	1488	72	the	the	DET
ftr-464	1488	73	ceding	ceding	NOUN
ftr-464	1488	74	of	of	ADP
ftr-464	1488	75	u.s	u.s	PROPN
ftr-464	1488	76	.	.	PROPN
ftr-464	1488	77	jurisdiction	jurisdiction	NOUN
ftr-464	1488	78	with	with	ADP
ftr-464	1488	79	respect	respect	NOUN
ftr-464	1488	80	to	to	ADP
ftr-464	1488	81	"	"	PUNCT
ftr-464	1488	82	accretions	accretion	NOUN
ftr-464	1488	83	"	"	PUNCT
ftr-464	1488	84	earned	earn	VERB
ftr-464	1488	85	in	in	ADP
ftr-464	1488	86	a	a	DET
ftr-464	1488	87	u.s	u.s	PROPN
ftr-464	1488	88	.	.	PROPN
ftr-464	1488	89	pension	pension	NOUN
ftr-464	1488	90	trust	trust	NOUN
ftr-464	1488	91	becomes	become	VERB
ftr-464	1488	92	more	more	ADV
ftr-464	1488	93	or	or	CCONJ
ftr-464	1488	94	less	less	ADV
ftr-464	1488	95	warranted	warrant	VERB
ftr-464	1488	96	in	in	ADP
ftr-464	1488	97	principle	principle	NOUN
ftr-464	1488	98	depending	depend	VERB
ftr-464	1488	99	on	on	ADP
ftr-464	1488	100	what	what	DET
ftr-464	1488	101	percentage	percentage	NOUN
ftr-464	1488	102	of	of	ADP
ftr-464	1488	103	the	the	DET
ftr-464	1488	104	beneficiaries	beneficiary	NOUN
ftr-464	1488	105	under	under	ADP
ftr-464	1488	106	the	the	DET
ftr-464	1488	107	plan	plan	NOUN
ftr-464	1488	108	are	be	AUX
ftr-464	1488	109	nonresident	nonresident	ADJ
ftr-464	1488	110	aliens	alien	NOUN
ftr-464	1488	111	.	.	PUNCT
ftr-464	1489	1	overall	overall	ADV
ftr-464	1489	2	,	,	PUNCT
ftr-464	1489	3	it	it	PRON
ftr-464	1489	4	seems	seem	VERB
ftr-464	1489	5	advisable	advisable	ADJ
ftr-464	1489	6	for	for	SCONJ
ftr-464	1489	7	congress	congress	PROPN
ftr-464	1489	8	to	to	PART
ftr-464	1489	9	amend	amend	VERB
ftr-464	1489	10	the	the	DET
ftr-464	1489	11	internal	internal	ADJ
ftr-464	1489	12	revenue	revenue	NOUN
ftr-464	1489	13	code	code	NOUN
ftr-464	1489	14	so	so	SCONJ
ftr-464	1489	15	as	as	SCONJ
ftr-464	1489	16	to	to	PART
ftr-464	1489	17	treat	treat	VERB
ftr-464	1489	18	the	the	DET
ftr-464	1489	19	entire	entire	ADJ
ftr-464	1489	20	amount	amount	NOUN
ftr-464	1489	21	of	of	ADP
ftr-464	1489	22	a	a	DET
ftr-464	1489	23	distribution	distribution	NOUN
ftr-464	1489	24	from	from	ADP
ftr-464	1489	25	a	a	DET
ftr-464	1489	26	u.s	u.s	PROPN
ftr-464	1489	27	.	.	PROPN
ftr-464	1489	28	qualified	qualified	ADJ
ftr-464	1489	29	pension	pension	NOUN
ftr-464	1489	30	plan	plan	NOUN
ftr-464	1489	31	as	as	ADP
ftr-464	1489	32	compensation	compensation	NOUN
ftr-464	1489	33	(	(	PUNCT
ftr-464	1489	34	to	to	PART
ftr-464	1489	35	be	be	AUX
ftr-464	1489	36	sourced	source	VERB
ftr-464	1489	37	to	to	ADP
ftr-464	1489	38	the	the	DET
ftr-464	1489	39	place	place	NOUN
ftr-464	1489	40	where	where	SCONJ
ftr-464	1489	41	the	the	DET
ftr-464	1489	42	services	service	NOUN
ftr-464	1489	43	were	be	AUX
ftr-464	1489	44	performed	perform	VERB
ftr-464	1489	45	)	)	PUNCT
ftr-464	1489	46	.	.	PUNCT
ftr-464	1490	1	this	this	DET
ftr-464	1490	2	change	change	NOUN
ftr-464	1490	3	would	would	AUX
ftr-464	1490	4	greatly	greatly	ADV
ftr-464	1490	5	simplify	simplify	VERB
ftr-464	1490	6	u.s	u.s	PROPN
ftr-464	1490	7	.	.	PROPN
ftr-464	1490	8	sourcebased	sourcebase	VERB
ftr-464	1490	9	taxation	taxation	NOUN
ftr-464	1490	10	of	of	ADP
ftr-464	1490	11	distributions	distribution	NOUN
ftr-464	1490	12	from	from	ADP
ftr-464	1490	13	u.s	u.s	PROPN
ftr-464	1490	14	.	.	PROPN
ftr-464	1490	15	qualified	qualified	ADJ
ftr-464	1490	16	pension	pension	NOUN
ftr-464	1490	17	plans	plan	NOUN
ftr-464	1490	18	(	(	PUNCT
ftr-464	1490	19	when	when	SCONJ
ftr-464	1490	20	there	there	PRON
ftr-464	1490	21	is	be	VERB
ftr-464	1490	22	no	no	DET
ftr-464	1490	23	treaty	treaty	NOUN
ftr-464	1490	24	bar	bar	NOUN
ftr-464	1490	25	to	to	ADP
ftr-464	1490	26	taxation	taxation	NOUN
ftr-464	1490	27	)	)	PUNCT
ftr-464	1490	28	;	;	PUNCT
ftr-464	1490	29	with	with	ADP
ftr-464	1490	30	this	this	DET
ftr-464	1490	31	change	change	NOUN
ftr-464	1490	32	,	,	PUNCT
ftr-464	1490	33	it	it	PRON
ftr-464	1490	34	would	would	AUX
ftr-464	1490	35	no	no	ADV
ftr-464	1490	36	longer	long	ADV
ftr-464	1490	37	be	be	AUX
ftr-464	1490	38	necessary	necessary	ADJ
ftr-464	1490	39	to	to	PART
ftr-464	1490	40	separately	separately	ADV
ftr-464	1490	41	identify	identify	VERB
ftr-464	1490	42	the	the	DET
ftr-464	1490	43	"	"	PUNCT
ftr-464	1490	44	accretions	accretion	NOUN
ftr-464	1490	45	"	"	PUNCT
ftr-464	1490	46	element	element	NOUN
ftr-464	1490	47	of	of	ADP
ftr-464	1490	48	a	a	DET
ftr-464	1490	49	distribution	distribution	NOUN
ftr-464	1490	50	or	or	CCONJ
ftr-464	1490	51	to	to	PART
ftr-464	1490	52	determine	determine	VERB
ftr-464	1490	53	whether	whether	SCONJ
ftr-464	1490	54	the	the	DET
ftr-464	1490	55	requirements	requirement	NOUN
ftr-464	1490	56	of	of	ADP
ftr-464	1490	57	section	section	NOUN
ftr-464	1490	58	871	871	NUM
ftr-464	1490	59	(	(	PUNCT
ftr-464	1490	60	f	f	X
ftr-464	1490	61	)	)	PUNCT
ftr-464	1490	62	are	be	AUX
ftr-464	1490	63	met	meet	VERB
ftr-464	1490	64	.	.	PUNCT
ftr-464	1491	1	the	the	DET
ftr-464	1491	2	sourcebased	sourcebase	VERB
ftr-464	1491	3	jurisdiction	jurisdiction	NOUN
ftr-464	1491	4	that	that	SCONJ
ftr-464	1491	5	the	the	DET
ftr-464	1491	6	u.s	u.s	PROPN
ftr-464	1491	7	.	.	PROPN
ftr-464	1491	8	would	would	AUX
ftr-464	1491	9	thereby	thereby	ADV
ftr-464	1491	10	surrender	surrender	VERB
ftr-464	1491	11	has	have	AUX
ftr-464	1491	12	already	already	ADV
ftr-464	1491	13	been	be	AUX
ftr-464	1491	14	211	211	NUM
ftr-464	1491	15	.	.	PUNCT
ftr-464	1492	1	gen	gen	PROPN
ftr-464	1492	2	.	.	PROPN
ftr-464	1492	3	couns	couns	PROPN
ftr-464	1492	4	.	.	PUNCT
ftr-464	1493	1	mem	mem	PROPN
ftr-464	1493	2	.	.	PROPN
ftr-464	1494	1	38,007	38,007	NUM
ftr-464	1494	2	.	.	PUNCT
ftr-464	1495	1	supra	supra	PROPN
ftr-464	1495	2	note	note	PROPN
ftr-464	1495	3	209	209	NUM
ftr-464	1495	4	,	,	PUNCT
ftr-464	1495	5	at	at	ADP
ftr-464	1495	6	*	*	PROPN
ftr-464	1495	7	6	6	NUM
ftr-464	1495	8	-	-	SYM
ftr-464	1495	9	7	7	NUM
ftr-464	1495	10	.	.	NUM
ftr-464	1495	11	212	212	NUM
ftr-464	1495	12	.	.	PUNCT
ftr-464	1496	1	see	see	VERB
ftr-464	1496	2	supra	supra	PROPN
ftr-464	1496	3	notes	note	VERB
ftr-464	1496	4	114	114	NUM
ftr-464	1496	5	-	-	SYM
ftr-464	1496	6	116	116	NUM
ftr-464	1496	7	and	and	CCONJ
ftr-464	1496	8	accompanying	accompany	VERB
ftr-464	1496	9	text	text	NOUN
ftr-464	1496	10	.	.	PUNCT
ftr-464	1497	1	as	as	SCONJ
ftr-464	1497	2	noted	note	VERB
ftr-464	1497	3	there	there	ADV
ftr-464	1497	4	a	a	DET
ftr-464	1497	5	further	further	ADJ
ftr-464	1497	6	exemption	exemption	NOUN
ftr-464	1497	7	is	be	AUX
ftr-464	1497	8	provided	provide	VERB
ftr-464	1497	9	even	even	ADV
ftr-464	1497	10	though	though	SCONJ
ftr-464	1497	11	the	the	DET
ftr-464	1497	12	90	90	NUM
ftr-464	1497	13	%	%	NOUN
ftr-464	1497	14	requirement	requirement	NOUN
ftr-464	1497	15	is	be	AUX
ftr-464	1497	16	not	not	PART
ftr-464	1497	17	met	meet	VERB
ftr-464	1497	18	when	when	SCONJ
ftr-464	1497	19	the	the	DET
ftr-464	1497	20	recipient	recipient	NOUN
ftr-464	1497	21	's	's	PART
ftr-464	1497	22	country	country	NOUN
ftr-464	1497	23	of	of	ADP
ftr-464	1497	24	residence	residence	NOUN
ftr-464	1497	25	grants	grant	VERB
ftr-464	1497	26	a	a	DET
ftr-464	1497	27	substantially	substantially	ADV
ftr-464	1497	28	equivalent	equivalent	ADJ
ftr-464	1497	29	exclusion	exclusion	NOUN
ftr-464	1497	30	to	to	ADP
ftr-464	1497	31	residents	resident	NOUN
ftr-464	1497	32	and	and	CCONJ
ftr-464	1497	33	citizens	citizen	NOUN
ftr-464	1497	34	of	of	ADP
ftr-464	1497	35	the	the	DET
ftr-464	1497	36	united	united	PROPN
ftr-464	1497	37	states	states	PROPN
ftr-464	1497	38	.	.	PUNCT
ftr-464	1498	1	irc	irc	PROPN
ftr-464	1498	2	§	§	PROPN
ftr-464	1498	3	871(f)(2)(a	871(f)(2)(a	NUM
ftr-464	1498	4	)	)	PUNCT
ftr-464	1498	5	.	.	PUNCT
ftr-464	1499	1	19961	19961	NUM
ftr-464	1499	2	florida	florida	PROPN
ftr-464	1499	3	tax	tax	NOUN
ftr-464	1499	4	review	review	NOUN
ftr-464	1499	5	largely	largely	ADV
ftr-464	1499	6	abandoned	abandon	VERB
ftr-464	1499	7	as	as	ADP
ftr-464	1499	8	a	a	DET
ftr-464	1499	9	result	result	NOUN
ftr-464	1499	10	of	of	ADP
ftr-464	1499	11	the	the	DET
ftr-464	1499	12	operation	operation	NOUN
ftr-464	1499	13	of	of	ADP
ftr-464	1499	14	section	section	NOUN
ftr-464	1499	15	871(f	871(f	PROPN
ftr-464	1499	16	)	)	PUNCT
ftr-464	1499	17	.	.	PUNCT
ftr-464	1500	1	the	the	DET
ftr-464	1500	2	simplifying	simplifying	NOUN
ftr-464	1500	3	effects	effect	NOUN
ftr-464	1500	4	of	of	ADP
ftr-464	1500	5	this	this	DET
ftr-464	1500	6	proposal	proposal	NOUN
ftr-464	1500	7	are	be	AUX
ftr-464	1500	8	depicted	depict	VERB
ftr-464	1500	9	in	in	ADP
ftr-464	1500	10	bold	bold	ADJ
ftr-464	1500	11	print	print	NOUN
ftr-464	1500	12	in	in	ADP
ftr-464	1500	13	table	table	NOUN
ftr-464	1500	14	1	1	NUM
ftr-464	1500	15	-	-	PUNCT
ftr-464	1500	16	a	a	NOUN
ftr-464	1500	17	,	,	PUNCT
ftr-464	1500	18	rows	row	NOUN
ftr-464	1500	19	2	2	NUM
ftr-464	1500	20	and	and	CCONJ
ftr-464	1500	21	5	5	NUM
ftr-464	1500	22	,	,	PUNCT
ftr-464	1500	23	pages	page	NOUN
ftr-464	1500	24	362	362	NUM
ftr-464	1500	25	-	-	SYM
ftr-464	1500	26	63	63	NUM
ftr-464	1500	27	.	.	PUNCT
ftr-464	1501	1	whether	whether	SCONJ
ftr-464	1501	2	the	the	DET
ftr-464	1501	3	irs	irs	PROPN
ftr-464	1501	4	should	should	AUX
ftr-464	1501	5	continue	continue	VERB
ftr-464	1501	6	to	to	PART
ftr-464	1501	7	apply	apply	VERB
ftr-464	1501	8	a	a	DET
ftr-464	1501	9	bifurcated	bifurcated	ADJ
ftr-464	1501	10	approach	approach	NOUN
ftr-464	1501	11	to	to	ADP
ftr-464	1501	12	distributions	distribution	NOUN
ftr-464	1501	13	from	from	ADP
ftr-464	1501	14	a	a	DET
ftr-464	1501	15	nonqualified	nonqualifie	VERB
ftr-464	1501	16	funded	fund	VERB
ftr-464	1501	17	plan	plan	NOUN
ftr-464	1501	18	(	(	PUNCT
ftr-464	1501	19	domestic	domestic	ADJ
ftr-464	1501	20	or	or	CCONJ
ftr-464	1501	21	foreign	foreign	ADJ
ftr-464	1501	22	)	)	PUNCT
ftr-464	1501	23	is	be	AUX
ftr-464	1501	24	a	a	DET
ftr-464	1501	25	harder	hard	ADJ
ftr-464	1501	26	question	question	NOUN
ftr-464	1501	27	.	.	PUNCT
ftr-464	1502	1	since	since	SCONJ
ftr-464	1502	2	the	the	DET
ftr-464	1502	3	u.s	u.s	PROPN
ftr-464	1502	4	.	.	PROPN
ftr-464	1502	5	treats	treat	VERB
ftr-464	1502	6	contributions	contribution	NOUN
ftr-464	1502	7	to	to	ADP
ftr-464	1502	8	such	such	DET
ftr-464	1502	9	a	a	DET
ftr-464	1502	10	plan	plan	NOUN
ftr-464	1502	11	as	as	ADP
ftr-464	1502	12	taxable	taxable	ADJ
ftr-464	1502	13	compensation	compensation	NOUN
ftr-464	1502	14	(	(	PUNCT
ftr-464	1502	15	at	at	ADP
ftr-464	1502	16	the	the	DET
ftr-464	1502	17	point	point	NOUN
ftr-464	1502	18	of	of	ADP
ftr-464	1502	19	vesting	vest	VERB
ftr-464	1502	20	)	)	PUNCT
ftr-464	1502	21	,	,	PUNCT
ftr-464	1502	22	pursuant	pursuant	ADJ
ftr-464	1502	23	to	to	ADP
ftr-464	1502	24	section	section	NOUN
ftr-464	1502	25	402(b)(1	402(b)(1	NUM
ftr-464	1502	26	)	)	PUNCT
ftr-464	1502	27	,	,	PUNCT
ftr-464	1502	28	it	it	PRON
ftr-464	1502	29	is	be	AUX
ftr-464	1502	30	harder	hard	ADJ
ftr-464	1502	31	to	to	PART
ftr-464	1502	32	conceptualize	conceptualize	VERB
ftr-464	1502	33	the	the	DET
ftr-464	1502	34	eventual	eventual	ADJ
ftr-464	1502	35	distribution	distribution	NOUN
ftr-464	1502	36	from	from	ADP
ftr-464	1502	37	the	the	DET
ftr-464	1502	38	trust	trust	NOUN
ftr-464	1502	39	as	as	ADP
ftr-464	1502	40	merely	merely	ADV
ftr-464	1502	41	a	a	DET
ftr-464	1502	42	substitute	substitute	NOUN
ftr-464	1502	43	for	for	ADP
ftr-464	1502	44	current	current	ADJ
ftr-464	1502	45	compensation	compensation	NOUN
ftr-464	1502	46	.	.	PUNCT
ftr-464	1503	1	in	in	ADP
ftr-464	1503	2	the	the	DET
ftr-464	1503	3	case	case	NOUN
ftr-464	1503	4	of	of	ADP
ftr-464	1503	5	a	a	DET
ftr-464	1503	6	u.s	u.s	PROPN
ftr-464	1503	7	.	.	PROPN
ftr-464	1503	8	secular	secular	PROPN
ftr-464	1503	9	trust	trust	PROPN
ftr-464	1503	10	,	,	PUNCT
ftr-464	1503	11	the	the	DET
ftr-464	1503	12	bifurcation	bifurcation	NOUN
ftr-464	1503	13	approach	approach	NOUN
ftr-464	1503	14	may	may	AUX
ftr-464	1503	15	not	not	PART
ftr-464	1503	16	add	add	VERB
ftr-464	1503	17	much	much	ADJ
ftr-464	1503	18	complexity	complexity	NOUN
ftr-464	1503	19	in	in	ADP
ftr-464	1503	20	that	that	DET
ftr-464	1503	21	separation	separation	NOUN
ftr-464	1503	22	of	of	ADP
ftr-464	1503	23	the	the	DET
ftr-464	1503	24	contributions	contribution	NOUN
ftr-464	1503	25	element	element	NOUN
ftr-464	1503	26	from	from	ADP
ftr-464	1503	27	the	the	DET
ftr-464	1503	28	earnings	earning	NOUN
ftr-464	1503	29	element	element	NOUN
ftr-464	1503	30	may	may	AUX
ftr-464	1503	31	be	be	AUX
ftr-464	1503	32	necessary	necessary	ADJ
ftr-464	1503	33	in	in	ADP
ftr-464	1503	34	any	any	DET
ftr-464	1503	35	event	event	NOUN
ftr-464	1503	36	to	to	PART
ftr-464	1503	37	determine	determine	VERB
ftr-464	1503	38	the	the	DET
ftr-464	1503	39	proper	proper	ADJ
ftr-464	1503	40	time	time	NOUN
ftr-464	1503	41	for	for	ADP
ftr-464	1503	42	taxing	tax	VERB
ftr-464	1503	43	.	.	PUNCT
ftr-464	1504	1	moreover	moreover	ADV
ftr-464	1504	2	,	,	PUNCT
ftr-464	1504	3	in	in	ADP
ftr-464	1504	4	the	the	DET
ftr-464	1504	5	case	case	NOUN
ftr-464	1504	6	of	of	ADP
ftr-464	1504	7	a	a	DET
ftr-464	1504	8	foreign	foreign	ADJ
ftr-464	1504	9	retirement	retirement	NOUN
ftr-464	1504	10	trust	trust	NOUN
ftr-464	1504	11	with	with	ADP
ftr-464	1504	12	a	a	DET
ftr-464	1504	13	nonresident	nonresident	ADJ
ftr-464	1504	14	alien	alien	ADJ
ftr-464	1504	15	beneficiary	beneficiary	NOUN
ftr-464	1504	16	,	,	PUNCT
ftr-464	1504	17	the	the	DET
ftr-464	1504	18	bifurcation	bifurcation	NOUN
ftr-464	1504	19	rule	rule	NOUN
ftr-464	1504	20	has	have	VERB
ftr-464	1504	21	the	the	DET
ftr-464	1504	22	simplifying	simplifying	NOUN
ftr-464	1504	23	effect	effect	NOUN
ftr-464	1504	24	of	of	ADP
ftr-464	1504	25	treating	treat	VERB
ftr-464	1504	26	the	the	DET
ftr-464	1504	27	accretion	accretion	NOUN
ftr-464	1504	28	element	element	NOUN
ftr-464	1504	29	as	as	ADP
ftr-464	1504	30	foreign	foreign	ADJ
ftr-464	1504	31	and	and	CCONJ
ftr-464	1504	32	thus	thus	ADV
ftr-464	1504	33	not	not	PART
ftr-464	1504	34	subject	subject	ADJ
ftr-464	1504	35	to	to	ADP
ftr-464	1504	36	u.s	u.s	PROPN
ftr-464	1504	37	.	.	PROPN
ftr-464	1504	38	tax	tax	NOUN
ftr-464	1504	39	;	;	PUNCT
ftr-464	1504	40	this	this	PRON
ftr-464	1504	41	may	may	AUX
ftr-464	1504	42	be	be	AUX
ftr-464	1504	43	a	a	DET
ftr-464	1504	44	worthwhile	worthwhile	ADJ
ftr-464	1504	45	concession	concession	NOUN
ftr-464	1504	46	to	to	ADP
ftr-464	1504	47	the	the	DET
ftr-464	1504	48	limits	limit	NOUN
ftr-464	1504	49	of	of	ADP
ftr-464	1504	50	irs	irs	PROPN
ftr-464	1504	51	enforcement	enforcement	NOUN
ftr-464	1504	52	ability	ability	NOUN
ftr-464	1504	53	.	.	PUNCT
ftr-464	1505	1	these	these	DET
ftr-464	1505	2	considerations	consideration	NOUN
ftr-464	1505	3	suggest	suggest	VERB
ftr-464	1505	4	that	that	SCONJ
ftr-464	1505	5	bifurcation	bifurcation	NOUN
ftr-464	1505	6	should	should	AUX
ftr-464	1505	7	be	be	AUX
ftr-464	1505	8	retained	retain	VERB
ftr-464	1505	9	in	in	ADP
ftr-464	1505	10	the	the	DET
ftr-464	1505	11	taxation	taxation	NOUN
ftr-464	1505	12	of	of	ADP
ftr-464	1505	13	a	a	DET
ftr-464	1505	14	nonresident	nonresident	ADJ
ftr-464	1505	15	alien	alien	ADJ
ftr-464	1505	16	participant	participant	NOUN
ftr-464	1505	17	in	in	ADP
ftr-464	1505	18	a	a	DET
ftr-464	1505	19	funded	fund	VERB
ftr-464	1505	20	nonqualified	nonqualified	ADJ
ftr-464	1505	21	retirement	retirement	NOUN
ftr-464	1505	22	plan	plan	NOUN
ftr-464	1505	23	.	.	PUNCT
ftr-464	1506	1	213	213	NUM
ftr-464	1506	2	e.	e.	PROPN
ftr-464	1506	3	rationale	rationale	PROPN
ftr-464	1506	4	for	for	ADP
ftr-464	1506	5	treaty	treaty	NOUN
ftr-464	1506	6	relinquishment	relinquishment	NOUN
ftr-464	1506	7	of	of	ADP
ftr-464	1506	8	source	source	NOUN
ftr-464	1506	9	-	-	PUNCT
ftr-464	1506	10	based	base	VERB
ftr-464	1506	11	jurisdiction	jurisdiction	NOUN
ftr-464	1506	12	over	over	ADP
ftr-464	1506	13	pensions	pension	NOUN
ftr-464	1506	14	why	why	SCONJ
ftr-464	1506	15	does	do	AUX
ftr-464	1506	16	the	the	DET
ftr-464	1506	17	u.s	u.s	PROPN
ftr-464	1506	18	.	.	PROPN
ftr-464	1506	19	,	,	PUNCT
ftr-464	1506	20	while	while	SCONJ
ftr-464	1506	21	making	make	VERB
ftr-464	1506	22	a	a	DET
ftr-464	1506	23	strong	strong	ADJ
ftr-464	1506	24	assertion	assertion	NOUN
ftr-464	1506	25	of	of	ADP
ftr-464	1506	26	jurisdiction	jurisdiction	NOUN
ftr-464	1506	27	over	over	ADP
ftr-464	1506	28	deferred	defer	VERB
ftr-464	1506	29	compensation	compensation	NOUN
ftr-464	1506	30	(	(	PUNCT
ftr-464	1506	31	particularly	particularly	ADV
ftr-464	1506	32	after	after	ADP
ftr-464	1506	33	the	the	DET
ftr-464	1506	34	1986	1986	NUM
ftr-464	1506	35	act	act	NOUN
ftr-464	1506	36	)	)	PUNCT
ftr-464	1506	37	,	,	PUNCT
ftr-464	1506	38	simultaneously	simultaneously	ADV
ftr-464	1506	39	embrace	embrace	VERB
ftr-464	1506	40	a	a	DET
ftr-464	1506	41	treaty	treaty	NOUN
ftr-464	1506	42	policy	policy	NOUN
ftr-464	1506	43	of	of	ADP
ftr-464	1506	44	complete	complete	ADJ
ftr-464	1506	45	relinquishment	relinquishment	NOUN
ftr-464	1506	46	of	of	ADP
ftr-464	1506	47	source	source	NOUN
ftr-464	1506	48	-	-	PUNCT
ftr-464	1506	49	based	base	VERB
ftr-464	1506	50	taxation	taxation	NOUN
ftr-464	1506	51	over	over	ADP
ftr-464	1506	52	pension	pension	NOUN
ftr-464	1506	53	payments	payment	NOUN
ftr-464	1506	54	(	(	PUNCT
ftr-464	1506	55	whether	whether	SCONJ
ftr-464	1506	56	or	or	CCONJ
ftr-464	1506	57	not	not	PART
ftr-464	1506	58	made	make	VERB
ftr-464	1506	59	in	in	ADP
ftr-464	1506	60	a	a	DET
ftr-464	1506	61	lump	lump	NOUN
ftr-464	1506	62	sum	sum	NOUN
ftr-464	1506	63	)	)	PUNCT
ftr-464	1506	64	?	?	PUNCT
ftr-464	1507	1	somewhat	somewhat	ADV
ftr-464	1507	2	inconsistently	inconsistently	ADV
ftr-464	1507	3	,	,	PUNCT
ftr-464	1507	4	the	the	DET
ftr-464	1507	5	u.s	u.s	PROPN
ftr-464	1507	6	.	.	PROPN
ftr-464	1507	7	does	do	AUX
ftr-464	1507	8	not	not	PART
ftr-464	1507	9	relinquish	relinquish	VERB
ftr-464	1507	10	by	by	ADP
ftr-464	1507	11	treaty	treaty	NOUN
ftr-464	1507	12	its	its	PRON
ftr-464	1507	13	source	source	NOUN
ftr-464	1507	14	-	-	PUNCT
ftr-464	1507	15	based	base	VERB
ftr-464	1507	16	taxation	taxation	NOUN
ftr-464	1507	17	,	,	PUNCT
ftr-464	1507	18	on	on	ADP
ftr-464	1507	19	a	a	DET
ftr-464	1507	20	current	current	ADJ
ftr-464	1507	21	basis	basis	NOUN
ftr-464	1507	22	,	,	PUNCT
ftr-464	1507	23	of	of	ADP
ftr-464	1507	24	compensation	compensation	NOUN
ftr-464	1507	25	for	for	ADP
ftr-464	1507	26	u.s	u.s	PROPN
ftr-464	1507	27	.	.	PROPN
ftr-464	1507	28	services	service	NOUN
ftr-464	1507	29	that	that	PRON
ftr-464	1507	30	is	be	AUX
ftr-464	1507	31	contributed	contribute	VERB
ftr-464	1507	32	(	(	PUNCT
ftr-464	1507	33	by	by	ADP
ftr-464	1507	34	the	the	DET
ftr-464	1507	35	employer	employer	NOUN
ftr-464	1507	36	or	or	CCONJ
ftr-464	1507	37	employee	employee	NOUN
ftr-464	1507	38	)	)	PUNCT
ftr-464	1507	39	to	to	ADP
ftr-464	1507	40	a	a	DET
ftr-464	1507	41	foreign	foreign	ADJ
ftr-464	1507	42	retirement	retirement	NOUN
ftr-464	1507	43	arrangement	arrangement	NOUN
ftr-464	1507	44	or	or	CCONJ
ftr-464	1507	45	to	to	ADP
ftr-464	1507	46	a	a	DET
ftr-464	1507	47	nonqualified	nonqualified	ADJ
ftr-464	1507	48	u.s	u.s	PROPN
ftr-464	1507	49	.	.	PROPN
ftr-464	1507	50	funded	funded	ADJ
ftr-464	1507	51	plan	plan	NOUN
ftr-464	1507	52	.	.	PUNCT
ftr-464	1508	1	213	213	NUM
ftr-464	1508	2	.	.	PUNCT
ftr-464	1509	1	see	see	VERB
ftr-464	1509	2	table	table	NOUN
ftr-464	1509	3	1	1	NUM
ftr-464	1509	4	-	-	PUNCT
ftr-464	1509	5	a	a	NOUN
ftr-464	1509	6	,	,	PUNCT
ftr-464	1509	7	rows	row	NOUN
ftr-464	1509	8	3	3	NUM
ftr-464	1509	9	,	,	PUNCT
ftr-464	1509	10	4	4	NUM
ftr-464	1509	11	,	,	PUNCT
ftr-464	1509	12	and	and	CCONJ
ftr-464	1509	13	6	6	NUM
ftr-464	1509	14	,	,	PUNCT
ftr-464	1509	15	page	page	NOUN
ftr-464	1509	16	362	362	NUM
ftr-464	1509	17	-	-	SYM
ftr-464	1509	18	63	63	NUM
ftr-464	1509	19	.	.	PUNCT
ftr-464	1510	1	but	but	CCONJ
ftr-464	1510	2	cf	cf	NOUN
ftr-464	1510	3	.	.	PUNCT
ftr-464	1511	1	infra	infra	NOUN
ftr-464	1511	2	part	part	NOUN
ftr-464	1511	3	iv.e	iv.e	NOUN
ftr-464	1511	4	(	(	PUNCT
ftr-464	1511	5	proposing	propose	VERB
ftr-464	1511	6	a	a	DET
ftr-464	1511	7	different	different	ADJ
ftr-464	1511	8	treatment	treatment	NOUN
ftr-464	1511	9	of	of	ADP
ftr-464	1511	10	foreign	foreign	ADJ
ftr-464	1511	11	defined	define	VERB
ftr-464	1511	12	benefit	benefit	NOUN
ftr-464	1511	13	plans	plan	NOUN
ftr-464	1511	14	)	)	PUNCT
ftr-464	1511	15	.	.	PUNCT
ftr-464	1512	1	the	the	DET
ftr-464	1512	2	irs	irs	PROPN
ftr-464	1512	3	also	also	ADV
ftr-464	1512	4	applies	apply	VERB
ftr-464	1512	5	the	the	DET
ftr-464	1512	6	bifurcation	bifurcation	NOUN
ftr-464	1512	7	approach	approach	NOUN
ftr-464	1512	8	in	in	ADP
ftr-464	1512	9	determining	determine	VERB
ftr-464	1512	10	the	the	DET
ftr-464	1512	11	source	source	NOUN
ftr-464	1512	12	of	of	ADP
ftr-464	1512	13	a	a	DET
ftr-464	1512	14	pension	pension	NOUN
ftr-464	1512	15	distribution	distribution	NOUN
ftr-464	1512	16	for	for	ADP
ftr-464	1512	17	purposes	purpose	NOUN
ftr-464	1512	18	of	of	ADP
ftr-464	1512	19	computing	compute	VERB
ftr-464	1512	20	the	the	DET
ftr-464	1512	21	foreign	foreign	ADJ
ftr-464	1512	22	tax	tax	NOUN
ftr-464	1512	23	credit	credit	NOUN
ftr-464	1512	24	of	of	ADP
ftr-464	1512	25	a	a	DET
ftr-464	1512	26	u.s	u.s	PROPN
ftr-464	1512	27	.	.	PROPN
ftr-464	1512	28	citizen	citizen	PROPN
ftr-464	1512	29	or	or	CCONJ
ftr-464	1512	30	resident	resident	NOUN
ftr-464	1512	31	.	.	PUNCT
ftr-464	1513	1	see	see	VERB
ftr-464	1513	2	supra	supra	PROPN
ftr-464	1513	3	note	note	PROPN
ftr-464	1513	4	105	105	NUM
ftr-464	1513	5	.	.	PUNCT
ftr-464	1514	1	if	if	SCONJ
ftr-464	1514	2	the	the	DET
ftr-464	1514	3	proposal	proposal	NOUN
ftr-464	1514	4	described	describe	VERB
ftr-464	1514	5	in	in	ADP
ftr-464	1514	6	the	the	DET
ftr-464	1514	7	text	text	NOUN
ftr-464	1514	8	to	to	PART
ftr-464	1514	9	eliminate	eliminate	VERB
ftr-464	1514	10	bifurcation	bifurcation	NOUN
ftr-464	1514	11	of	of	ADP
ftr-464	1514	12	a	a	DET
ftr-464	1514	13	distribution	distribution	NOUN
ftr-464	1514	14	from	from	ADP
ftr-464	1514	15	a	a	DET
ftr-464	1514	16	u.s	u.s	PROPN
ftr-464	1514	17	.	.	PROPN
ftr-464	1514	18	qualified	qualified	ADJ
ftr-464	1514	19	plan	plan	NOUN
ftr-464	1514	20	is	be	AUX
ftr-464	1514	21	implemented	implement	VERB
ftr-464	1514	22	for	for	ADP
ftr-464	1514	23	this	this	DET
ftr-464	1514	24	purpose	purpose	NOUN
ftr-464	1514	25	as	as	ADV
ftr-464	1514	26	well	well	ADV
ftr-464	1514	27	,	,	PUNCT
ftr-464	1514	28	the	the	DET
ftr-464	1514	29	aggregate	aggregate	ADJ
ftr-464	1514	30	effects	effect	NOUN
ftr-464	1514	31	are	be	AUX
ftr-464	1514	32	likely	likely	ADJ
ftr-464	1514	33	to	to	PART
ftr-464	1514	34	be	be	AUX
ftr-464	1514	35	fairly	fairly	ADV
ftr-464	1514	36	modest	modest	ADJ
ftr-464	1514	37	.	.	PUNCT
ftr-464	1515	1	the	the	DET
ftr-464	1515	2	only	only	ADJ
ftr-464	1515	3	change	change	NOUN
ftr-464	1515	4	would	would	AUX
ftr-464	1515	5	be	be	AUX
ftr-464	1515	6	that	that	SCONJ
ftr-464	1515	7	a	a	DET
ftr-464	1515	8	u.s	u.s	PROPN
ftr-464	1515	9	.	.	PROPN
ftr-464	1515	10	citizen	citizen	PROPN
ftr-464	1515	11	or	or	CCONJ
ftr-464	1515	12	resident	resident	NOUN
ftr-464	1515	13	who	who	PRON
ftr-464	1515	14	performed	perform	VERB
ftr-464	1515	15	services	service	NOUN
ftr-464	1515	16	abroad	abroad	ADV
ftr-464	1515	17	could	could	AUX
ftr-464	1515	18	treat	treat	VERB
ftr-464	1515	19	the	the	DET
ftr-464	1515	20	entire	entire	ADJ
ftr-464	1515	21	distribution	distribution	NOUN
ftr-464	1515	22	(	(	PUNCT
ftr-464	1515	23	and	and	CCONJ
ftr-464	1515	24	not	not	PART
ftr-464	1515	25	just	just	ADV
ftr-464	1515	26	the	the	DET
ftr-464	1515	27	original	original	ADJ
ftr-464	1515	28	contribution	contribution	NOUN
ftr-464	1515	29	)	)	PUNCT
ftr-464	1515	30	from	from	ADP
ftr-464	1515	31	a	a	DET
ftr-464	1515	32	u.s	u.s	PROPN
ftr-464	1515	33	.	.	PROPN
ftr-464	1515	34	qualified	qualified	ADJ
ftr-464	1515	35	plan	plan	NOUN
ftr-464	1515	36	as	as	ADP
ftr-464	1515	37	having	have	VERB
ftr-464	1515	38	a	a	DET
ftr-464	1515	39	foreign	foreign	ADJ
ftr-464	1515	40	source	source	NOUN
ftr-464	1515	41	.	.	PUNCT
ftr-464	1516	1	this	this	PRON
ftr-464	1516	2	would	would	AUX
ftr-464	1516	3	simplify	simplify	VERB
ftr-464	1516	4	the	the	DET
ftr-464	1516	5	task	task	NOUN
ftr-464	1516	6	of	of	ADP
ftr-464	1516	7	the	the	DET
ftr-464	1516	8	plan	plan	NOUN
ftr-464	1516	9	trustee	trustee	NOUN
ftr-464	1516	10	,	,	PUNCT
ftr-464	1516	11	particularly	particularly	ADV
ftr-464	1516	12	in	in	ADP
ftr-464	1516	13	the	the	DET
ftr-464	1516	14	case	case	NOUN
ftr-464	1516	15	of	of	ADP
ftr-464	1516	16	a	a	DET
ftr-464	1516	17	defined	define	VERB
ftr-464	1516	18	benefit	benefit	NOUN
ftr-464	1516	19	plan	plan	NOUN
ftr-464	1516	20	.	.	PUNCT
ftr-464	1517	1	[	[	X
ftr-464	1517	2	vol	vol	NOUN
ftr-464	1517	3	.	.	PUNCT
ftr-464	1517	4	3:6	3:6	NUM
ftr-464	1517	5	u.s	u.s	PROPN
ftr-464	1517	6	.	.	PROPN
ftr-464	1517	7	income	income	NOUN
ftr-464	1517	8	taxation	taxation	NOUN
ftr-464	1517	9	of	of	ADP
ftr-464	1517	10	cross	cross	ADJ
ftr-464	1517	11	-	-	ADJ
ftr-464	1517	12	border	border	ADJ
ftr-464	1517	13	pensions	pension	NOUN
ftr-464	1517	14	the	the	DET
ftr-464	1517	15	u.s	u.s	PROPN
ftr-464	1517	16	.	.	PROPN
ftr-464	1517	17	treaty	treaty	NOUN
ftr-464	1517	18	policy	policy	NOUN
ftr-464	1517	19	is	be	AUX
ftr-464	1517	20	obviously	obviously	ADV
ftr-464	1517	21	consistent	consistent	ADJ
ftr-464	1517	22	with	with	ADP
ftr-464	1517	23	international	international	ADJ
ftr-464	1517	24	norms	norm	NOUN
ftr-464	1517	25	,	,	PUNCT
ftr-464	1517	26	as	as	SCONJ
ftr-464	1517	27	it	it	PRON
ftr-464	1517	28	is	be	AUX
ftr-464	1517	29	also	also	ADV
ftr-464	1517	30	embodied	embody	VERB
ftr-464	1517	31	in	in	ADP
ftr-464	1517	32	the	the	DET
ftr-464	1517	33	oecd	oecd	PROPN
ftr-464	1517	34	model	model	NOUN
ftr-464	1517	35	tax	tax	NOUN
ftr-464	1517	36	conventions	convention	NOUN
ftr-464	1517	37	for	for	ADP
ftr-464	1517	38	1963	1963	NUM
ftr-464	1517	39	,	,	PUNCT
ftr-464	1517	40	1977	1977	NUM
ftr-464	1517	41	and	and	CCONJ
ftr-464	1517	42	1992.214	1992.214	NUM
ftr-464	1517	43	however	however	ADV
ftr-464	1517	44	,	,	PUNCT
ftr-464	1517	45	one	one	NUM
ftr-464	1517	46	commentator	commentator	NOUN
ftr-464	1517	47	from	from	ADP
ftr-464	1517	48	the	the	DET
ftr-464	1517	49	u.k	u.k	PROPN
ftr-464	1517	50	.	.	PROPN
ftr-464	1517	51	has	have	AUX
ftr-464	1517	52	argued	argue	VERB
ftr-464	1517	53	that	that	SCONJ
ftr-464	1517	54	the	the	DET
ftr-464	1517	55	bar	bar	NOUN
ftr-464	1517	56	to	to	PART
ftr-464	1517	57	source	source	VERB
ftr-464	1517	58	country	country	NOUN
ftr-464	1517	59	taxation	taxation	NOUN
ftr-464	1517	60	of	of	ADP
ftr-464	1517	61	pensions	pension	NOUN
ftr-464	1517	62	under	under	ADP
ftr-464	1517	63	the	the	DET
ftr-464	1517	64	oecd	oecd	PROPN
ftr-464	1517	65	model	model	NOUN
ftr-464	1517	66	is	be	AUX
ftr-464	1517	67	"	"	PUNCT
ftr-464	1517	68	outdated	outdated	ADJ
ftr-464	1517	69	,	,	PUNCT
ftr-464	1517	70	having	having	AUX
ftr-464	1517	71	been	be	AUX
ftr-464	1517	72	designed	design	VERB
ftr-464	1517	73	in	in	ADP
ftr-464	1517	74	an	an	DET
ftr-464	1517	75	era	era	NOUN
ftr-464	1517	76	when	when	SCONJ
ftr-464	1517	77	there	there	PRON
ftr-464	1517	78	were	be	VERB
ftr-464	1517	79	fewer	few	ADJ
ftr-464	1517	80	privately	privately	ADV
ftr-464	1517	81	funded	fund	VERB
ftr-464	1517	82	pensions	pension	NOUN
ftr-464	1517	83	and	and	CCONJ
ftr-464	1517	84	less	less	ADV
ftr-464	1517	85	costly	costly	ADJ
ftr-464	1517	86	tax	tax	NOUN
ftr-464	1517	87	-	-	PUNCT
ftr-464	1517	88	deductible	deductible	ADJ
ftr-464	1517	89	pension	pension	NOUN
ftr-464	1517	90	reserves	reserve	NOUN
ftr-464	1517	91	....	....	PUNCT
ftr-464	1518	1	and	and	CCONJ
ftr-464	1518	2	the	the	DET
ftr-464	1518	3	mobility	mobility	NOUN
ftr-464	1518	4	of	of	ADP
ftr-464	1518	5	individuals	individual	NOUN
ftr-464	1518	6	not	not	PART
ftr-464	1518	7	so	so	ADV
ftr-464	1518	8	marked	marked	ADJ
ftr-464	1518	9	.	.	PUNCT
ftr-464	1519	1	"2	"2	NOUN
ftr-464	1519	2	5	5	NUM
ftr-464	1520	1	she	she	PRON
ftr-464	1520	2	notes	note	VERB
ftr-464	1520	3	that	that	SCONJ
ftr-464	1520	4	"	"	PUNCT
ftr-464	1520	5	[	[	X
ftr-464	1520	6	tihose	tihose	NOUN
ftr-464	1520	7	states	state	NOUN
ftr-464	1520	8	,	,	PUNCT
ftr-464	1520	9	such	such	ADJ
ftr-464	1520	10	as	as	ADP
ftr-464	1520	11	the	the	DET
ftr-464	1520	12	united	united	ADJ
ftr-464	1520	13	kingdom	kingdom	PROPN
ftr-464	1520	14	and	and	CCONJ
ftr-464	1520	15	the	the	DET
ftr-464	1520	16	netherlands	netherlands	PROPN
ftr-464	1520	17	,	,	PUNCT
ftr-464	1520	18	that	that	PRON
ftr-464	1520	19	allow	allow	VERB
ftr-464	1520	20	generous	generous	ADJ
ftr-464	1520	21	deductions	deduction	NOUN
ftr-464	1520	22	to	to	ADP
ftr-464	1520	23	pension	pension	NOUN
ftr-464	1520	24	reserves	reserve	NOUN
ftr-464	1520	25	,	,	PUNCT
ftr-464	1520	26	are	be	AUX
ftr-464	1520	27	high	high	ADJ
ftr-464	1520	28	-	-	PUNCT
ftr-464	1520	29	tax	tax	NOUN
ftr-464	1520	30	,	,	PUNCT
ftr-464	1520	31	developed	develop	VERB
ftr-464	1520	32	nations	nation	NOUN
ftr-464	1520	33	vith	vith	VERB
ftr-464	1520	34	strong	strong	ADJ
ftr-464	1520	35	welfare	welfare	NOUN
ftr-464	1520	36	systems	system	NOUN
ftr-464	1520	37	.	.	PUNCT
ftr-464	1521	1	,,2	,,2	PUNCT
ftr-464	1521	2	11	11	NUM
ftr-464	1521	3	the	the	DET
ftr-464	1521	4	author	author	NOUN
ftr-464	1521	5	further	further	ADJ
ftr-464	1521	6	notes	note	VERB
ftr-464	1521	7	that	that	SCONJ
ftr-464	1521	8	this	this	DET
ftr-464	1521	9	tax	tax	NOUN
ftr-464	1521	10	break	break	NOUN
ftr-464	1521	11	is	be	AUX
ftr-464	1521	12	"	"	PUNCT
ftr-464	1521	13	justified	justify	VERB
ftr-464	1521	14	only	only	ADV
ftr-464	1521	15	in	in	ADP
ftr-464	1521	16	relation	relation	NOUN
ftr-464	1521	17	to	to	ADP
ftr-464	1521	18	keeping	keep	VERB
ftr-464	1521	19	down	down	ADP
ftr-464	1521	20	future	future	ADJ
ftr-464	1521	21	welfare	welfare	NOUN
ftr-464	1521	22	costs	cost	NOUN
ftr-464	1521	23	and	and	CCONJ
ftr-464	1521	24	substituting	substitute	VERB
ftr-464	1521	25	a	a	DET
ftr-464	1521	26	stream	stream	NOUN
ftr-464	1521	27	of	of	ADP
ftr-464	1521	28	taxable	taxable	ADJ
ftr-464	1521	29	income	income	NOUN
ftr-464	1521	30	when	when	SCONJ
ftr-464	1521	31	employment	employment	NOUN
ftr-464	1521	32	has	have	AUX
ftr-464	1521	33	ceased	cease	VERB
ftr-464	1521	34	.	.	PUNCT
ftr-464	1522	1	2	2	NUM
ftr-464	1522	2	1	1	NUM
ftr-464	1522	3	7	7	NUM
ftr-464	1522	4	she	she	PRON
ftr-464	1522	5	believes	believe	VERB
ftr-464	1522	6	that	that	SCONJ
ftr-464	1522	7	"	"	PUNCT
ftr-464	1522	8	high	high	ADV
ftr-464	1522	9	-	-	PUNCT
ftr-464	1522	10	earning	earn	VERB
ftr-464	1522	11	'	'	PUNCT
ftr-464	1522	12	mobiles	mobile	NOUN
ftr-464	1522	13	'	'	PUNCT
ftr-464	1522	14	will	will	AUX
ftr-464	1522	15	draw	draw	VERB
ftr-464	1522	16	their	their	PRON
ftr-464	1522	17	pensions	pension	NOUN
ftr-464	1522	18	as	as	ADP
ftr-464	1522	19	(	(	PUNCT
ftr-464	1522	20	technical	technical	ADJ
ftr-464	1522	21	)	)	PUNCT
ftr-464	1522	22	residents	resident	NOUN
ftr-464	1522	23	of	of	ADP
ftr-464	1522	24	havens	haven	NOUN
ftr-464	1522	25	where	where	SCONJ
ftr-464	1522	26	the	the	DET
ftr-464	1522	27	sun	sun	NOUN
ftr-464	1522	28	shines	shine	VERB
ftr-464	1522	29	and	and	CCONJ
ftr-464	1522	30	the	the	DET
ftr-464	1522	31	taxes	taxis	NOUN
ftr-464	1522	32	are	be	AUX
ftr-464	1522	33	low	low	ADJ
ftr-464	1522	34	;	;	PUNCT
ftr-464	1522	35	[	[	X
ftr-464	1522	36	while	while	SCONJ
ftr-464	1522	37	]	]	PUNCT
ftr-464	1522	38	the	the	DET
ftr-464	1522	39	midto	midto	ADJ
ftr-464	1522	40	lower	low	ADJ
ftr-464	1522	41	-	-	PUNCT
ftr-464	1522	42	income	income	NOUN
ftr-464	1522	43	sector	sector	NOUN
ftr-464	1522	44	and	and	CCONJ
ftr-464	1522	45	the	the	DET
ftr-464	1522	46	poor	poor	ADJ
ftr-464	1522	47	needing	need	VERB
ftr-464	1522	48	welfare	welfare	NOUN
ftr-464	1522	49	[	[	X
ftr-464	1522	50	will	will	AUX
ftr-464	1522	51	]	]	X
ftr-464	1522	52	stay	stay	VERB
ftr-464	1522	53	behind	behind	ADV
ftr-464	1522	54	in	in	ADP
ftr-464	1522	55	hightax	hightax	NOUN
ftr-464	1522	56	countries	country	NOUN
ftr-464	1522	57	.	.	PUNCT
ftr-464	1523	1	2	2	NUM
ftr-464	1523	2	8	8	NUM
ftr-464	1523	3	a	a	DET
ftr-464	1523	4	main	main	ADJ
ftr-464	1523	5	purpose	purpose	NOUN
ftr-464	1523	6	of	of	ADP
ftr-464	1523	7	bilateral	bilateral	ADJ
ftr-464	1523	8	tax	tax	NOUN
ftr-464	1523	9	treaties	treaty	NOUN
ftr-464	1523	10	is	be	AUX
ftr-464	1523	11	to	to	PART
ftr-464	1523	12	avoid	avoid	VERB
ftr-464	1523	13	"	"	PUNCT
ftr-464	1523	14	tax	tax	NOUN
ftr-464	1523	15	barriers	barrier	NOUN
ftr-464	1523	16	to	to	ADP
ftr-464	1523	17	the	the	DET
ftr-464	1523	18	free	free	ADJ
ftr-464	1523	19	international	international	ADJ
ftr-464	1523	20	exchange	exchange	NOUN
ftr-464	1523	21	of	of	ADP
ftr-464	1523	22	goods	good	NOUN
ftr-464	1523	23	and	and	CCONJ
ftr-464	1523	24	services	service	NOUN
ftr-464	1523	25	.	.	PUNCT
ftr-464	1523	26	'	'	PUNCT
ftr-464	1524	1	thus	thus	ADV
ftr-464	1524	2	,	,	PUNCT
ftr-464	1524	3	a	a	DET
ftr-464	1524	4	major	major	ADJ
ftr-464	1524	5	goal	goal	NOUN
ftr-464	1524	6	is	be	AUX
ftr-464	1524	7	avoidance	avoidance	NOUN
ftr-464	1524	8	of	of	ADP
ftr-464	1524	9	double	double	ADJ
ftr-464	1524	10	taxation	taxation	NOUN
ftr-464	1524	11	of	of	ADP
ftr-464	1524	12	cross	cross	ADJ
ftr-464	1524	13	-	-	ADJ
ftr-464	1524	14	border	border	ADJ
ftr-464	1524	15	transactions	transaction	NOUN
ftr-464	1524	16	,	,	PUNCT
ftr-464	1524	17	which	which	PRON
ftr-464	1524	18	obviously	obviously	ADV
ftr-464	1524	19	is	be	AUX
ftr-464	1524	20	a	a	DET
ftr-464	1524	21	discouragement	discouragement	NOUN
ftr-464	1524	22	to	to	ADP
ftr-464	1524	23	such	such	ADJ
ftr-464	1524	24	transactions	transaction	NOUN
ftr-464	1524	25	.	.	PUNCT
ftr-464	1525	1	however	however	ADV
ftr-464	1525	2	,	,	PUNCT
ftr-464	1525	3	this	this	DET
ftr-464	1525	4	goal	goal	NOUN
ftr-464	1525	5	is	be	AUX
ftr-464	1525	6	generally	generally	ADV
ftr-464	1525	7	achieved	achieve	VERB
ftr-464	1525	8	to	to	ADP
ftr-464	1525	9	a	a	DET
ftr-464	1525	10	large	large	ADJ
ftr-464	1525	11	extent	extent	NOUN
ftr-464	1525	12	by	by	ADP
ftr-464	1525	13	a	a	DET
ftr-464	1525	14	country	country	NOUN
ftr-464	1525	15	's	's	PART
ftr-464	1525	16	internal	internal	ADJ
ftr-464	1525	17	tax	tax	NOUN
ftr-464	1525	18	rules	rule	NOUN
ftr-464	1525	19	giving	give	VERB
ftr-464	1525	20	priority	priority	NOUN
ftr-464	1525	21	to	to	ADP
ftr-464	1525	22	source	source	NOUN
ftr-464	1525	23	-	-	PUNCT
ftr-464	1525	24	based	base	VERB
ftr-464	1525	25	tax	tax	NOUN
ftr-464	1525	26	;	;	PUNCT
ftr-464	1525	27	thus	thus	ADV
ftr-464	1525	28	,	,	PUNCT
ftr-464	1525	29	for	for	ADP
ftr-464	1525	30	example	example	NOUN
ftr-464	1525	31	,	,	PUNCT
ftr-464	1525	32	the	the	DET
ftr-464	1525	33	u.s	u.s	PROPN
ftr-464	1525	34	.	.	PROPN
ftr-464	1525	35	allows	allow	VERB
ftr-464	1525	36	a	a	DET
ftr-464	1525	37	credit	credit	NOUN
ftr-464	1525	38	for	for	ADP
ftr-464	1525	39	foreign	foreign	ADJ
ftr-464	1525	40	taxes	taxis	NOUN
ftr-464	1525	41	paid	pay	VERB
ftr-464	1525	42	in	in	ADP
ftr-464	1525	43	respect	respect	NOUN
ftr-464	1525	44	of	of	ADP
ftr-464	1525	45	foreign	foreign	ADJ
ftr-464	1525	46	source	source	NOUN
ftr-464	1525	47	income	income	NOUN
ftr-464	1525	48	,	,	PUNCT
ftr-464	1525	49	while	while	SCONJ
ftr-464	1525	50	some	some	DET
ftr-464	1525	51	other	other	ADJ
ftr-464	1525	52	countries	country	NOUN
ftr-464	1525	53	provide	provide	VERB
ftr-464	1525	54	an	an	DET
ftr-464	1525	55	exemption	exemption	NOUN
ftr-464	1525	56	for	for	ADP
ftr-464	1525	57	foreign	foreign	ADJ
ftr-464	1525	58	source	source	NOUN
ftr-464	1525	59	income.=	income.=	VERB
ftr-464	1525	60	by	by	ADP
ftr-464	1525	61	contrast	contrast	NOUN
ftr-464	1525	62	,	,	PUNCT
ftr-464	1525	63	treaties	treaty	NOUN
ftr-464	1525	64	generally	generally	ADV
ftr-464	1525	65	operate	operate	VERB
ftr-464	1525	66	by	by	ADP
ftr-464	1525	67	reducing	reduce	VERB
ftr-464	1525	68	or	or	CCONJ
ftr-464	1525	69	eliminating	eliminate	VERB
ftr-464	1525	70	source	source	NOUN
ftr-464	1525	71	-	-	PUNCT
ftr-464	1525	72	based	base	VERB
ftr-464	1525	73	taxation.2	taxation.2	NOUN
ftr-464	1525	74	in	in	ADP
ftr-464	1525	75	some	some	DET
ftr-464	1525	76	cases	case	NOUN
ftr-464	1525	77	,	,	PUNCT
ftr-464	1525	78	however	however	ADV
ftr-464	1525	79	,	,	PUNCT
ftr-464	1525	80	the	the	DET
ftr-464	1525	81	internal	internal	ADJ
ftr-464	1525	82	rules	rule	NOUN
ftr-464	1525	83	of	of	ADP
ftr-464	1525	84	the	the	DET
ftr-464	1525	85	two	two	NUM
ftr-464	1525	86	countries	country	NOUN
ftr-464	1525	87	may	may	AUX
ftr-464	1525	88	not	not	PART
ftr-464	1525	89	be	be	AUX
ftr-464	1525	90	effective	effective	ADJ
ftr-464	1525	91	to	to	PART
ftr-464	1525	92	avoid	avoid	VERB
ftr-464	1525	93	double	double	ADJ
ftr-464	1525	94	taxation	taxation	NOUN
ftr-464	1525	95	because	because	SCONJ
ftr-464	1525	96	of	of	ADP
ftr-464	1525	97	inconsistent	inconsistent	ADJ
ftr-464	1525	98	treatment	treatment	NOUN
ftr-464	1525	99	214	214	NUM
ftr-464	1525	100	.	.	PUNCT
ftr-464	1526	1	in	in	ADP
ftr-464	1526	2	fact	fact	NOUN
ftr-464	1526	3	,	,	PUNCT
ftr-464	1526	4	this	this	DET
ftr-464	1526	5	policy	policy	NOUN
ftr-464	1526	6	seems	seem	VERB
ftr-464	1526	7	to	to	PART
ftr-464	1526	8	have	have	AUX
ftr-464	1526	9	gained	gain	VERB
ftr-464	1526	10	acceptance	acceptance	NOUN
ftr-464	1526	11	prior	prior	ADV
ftr-464	1526	12	to	to	ADP
ftr-464	1526	13	1963	1963	NUM
ftr-464	1526	14	since	since	SCONJ
ftr-464	1526	15	official	official	ADJ
ftr-464	1526	16	commentary	commentary	NOUN
ftr-464	1526	17	for	for	ADP
ftr-464	1526	18	the	the	DET
ftr-464	1526	19	three	three	NUM
ftr-464	1526	20	oecd	oecd	PROPN
ftr-464	1526	21	model	model	NOUN
ftr-464	1526	22	treaties	treaty	NOUN
ftr-464	1526	23	do	do	AUX
ftr-464	1526	24	not	not	PART
ftr-464	1526	25	provide	provide	VERB
ftr-464	1526	26	any	any	DET
ftr-464	1526	27	explanation	explanation	NOUN
ftr-464	1526	28	of	of	ADP
ftr-464	1526	29	the	the	DET
ftr-464	1526	30	rationale	rationale	NOUN
ftr-464	1526	31	for	for	ADP
ftr-464	1526	32	this	this	DET
ftr-464	1526	33	treatment	treatment	NOUN
ftr-464	1526	34	.	.	PUNCT
ftr-464	1527	1	for	for	ADP
ftr-464	1527	2	the	the	DET
ftr-464	1527	3	treatment	treatment	NOUN
ftr-464	1527	4	of	of	ADP
ftr-464	1527	5	pensions	pension	NOUN
ftr-464	1527	6	in	in	ADP
ftr-464	1527	7	draft	draft	NOUN
ftr-464	1527	8	model	model	NOUN
ftr-464	1527	9	conventions	convention	NOUN
ftr-464	1527	10	prepared	prepare	VERB
ftr-464	1527	11	under	under	ADP
ftr-464	1527	12	the	the	DET
ftr-464	1527	13	auspices	auspex	NOUN
ftr-464	1527	14	of	of	ADP
ftr-464	1527	15	the	the	DET
ftr-464	1527	16	league	league	NOUN
ftr-464	1527	17	of	of	ADP
ftr-464	1527	18	nations	nation	NOUN
ftr-464	1527	19	,	,	PUNCT
ftr-464	1527	20	see	see	VERB
ftr-464	1527	21	supra	supra	PROPN
ftr-464	1527	22	note	note	PROPN
ftr-464	1527	23	136	136	NUM
ftr-464	1527	24	.	.	PUNCT
ftr-464	1528	1	see	see	AUX
ftr-464	1528	2	also	also	ADV
ftr-464	1528	3	muten	muten	PROPN
ftr-464	1528	4	,	,	PUNCT
ftr-464	1528	5	supra	supra	PROPN
ftr-464	1528	6	note	note	PROPN
ftr-464	1528	7	72	72	NUM
ftr-464	1528	8	,	,	PUNCT
ftr-464	1528	9	at	at	ADP
ftr-464	1528	10	750	750	NUM
ftr-464	1528	11	(	(	PUNCT
ftr-464	1528	12	noting	note	VERB
ftr-464	1528	13	that	that	SCONJ
ftr-464	1528	14	"	"	PUNCT
ftr-464	1528	15	we	we	PRON
ftr-464	1528	16	swedes	swede	NOUN
ftr-464	1528	17	have	have	AUX
ftr-464	1528	18	learned	learn	VERB
ftr-464	1528	19	by	by	ADP
ftr-464	1528	20	experience	experience	NOUN
ftr-464	1528	21	that	that	SCONJ
ftr-464	1528	22	this	this	DET
ftr-464	1528	23	rule	rule	NOUN
ftr-464	1528	24	is	be	AUX
ftr-464	1528	25	extremely	extremely	ADV
ftr-464	1528	26	hard	hard	ADJ
ftr-464	1528	27	to	to	PART
ftr-464	1528	28	get	get	VERB
ftr-464	1528	29	prospective	prospective	ADJ
ftr-464	1528	30	treaty	treaty	NOUN
ftr-464	1528	31	partner	partner	NOUN
ftr-464	1528	32	countries	country	NOUN
ftr-464	1528	33	to	to	PART
ftr-464	1528	34	modify	modify	VERB
ftr-464	1528	35	"	"	PUNCT
ftr-464	1528	36	)	)	PUNCT
ftr-464	1528	37	.	.	PUNCT
ftr-464	1529	1	215	215	NUM
ftr-464	1529	2	.	.	PUNCT
ftr-464	1530	1	jill	jill	PROPN
ftr-464	1530	2	c.	c.	PROPN
ftr-464	1530	3	pagan	pagan	PROPN
ftr-464	1530	4	,	,	PUNCT
ftr-464	1530	5	united	united	ADJ
ftr-464	1530	6	kingdom	kingdom	PROPN
ftr-464	1530	7	:	:	PUNCT
ftr-464	1530	8	momentum	momentum	NOUN
ftr-464	1530	9	for	for	ADP
ftr-464	1530	10	change	change	NOUN
ftr-464	1530	11	in	in	ADP
ftr-464	1530	12	approach	approach	NOUN
ftr-464	1530	13	to	to	ADP
ftr-464	1530	14	taxation	taxation	NOUN
ftr-464	1530	15	gathers	gather	VERB
ftr-464	1530	16	pace	pace	NOUN
ftr-464	1530	17	,	,	PUNCT
ftr-464	1530	18	ii	ii	PROPN
ftr-464	1530	19	tax	tax	NOUN
ftr-464	1530	20	notes	note	NOUN
ftr-464	1530	21	int'l	int'l	VERB
ftr-464	1530	22	802	802	NUM
ftr-464	1530	23	,	,	PUNCT
ftr-464	1530	24	805	805	NUM
ftr-464	1530	25	(	(	PUNCT
ftr-464	1530	26	sept	sept	PROPN
ftr-464	1530	27	.	.	PROPN
ftr-464	1530	28	18	18	NUM
ftr-464	1530	29	,	,	PUNCT
ftr-464	1530	30	1995	1995	NUM
ftr-464	1530	31	)	)	PUNCT
ftr-464	1530	32	.	.	PUNCT
ftr-464	1531	1	216	216	NUM
ftr-464	1531	2	.	.	PUNCT
ftr-464	1532	1	i	i	PRON
ftr-464	1532	2	d.	d.	PROPN
ftr-464	1532	3	217	217	NUM
ftr-464	1532	4	.	.	PUNCT
ftr-464	1533	1	i	i	PRON
ftr-464	1533	2	d.	d.	PROPN
ftr-464	1533	3	218	218	NUM
ftr-464	1533	4	.	.	PUNCT
ftr-464	1534	1	i	i	PRON
ftr-464	1534	2	d.	d.	PROPN
ftr-464	1534	3	at	at	ADP
ftr-464	1534	4	805	805	NUM
ftr-464	1534	5	-	-	SYM
ftr-464	1534	6	06	06	NUM
ftr-464	1534	7	.	.	PUNCT
ftr-464	1534	8	219	219	NUM
ftr-464	1534	9	.	.	PUNCT
ftr-464	1535	1	american	american	PROPN
ftr-464	1535	2	law	law	PROPN
ftr-464	1535	3	institute	institute	PROPN
ftr-464	1535	4	,	,	PUNCT
ftr-464	1535	5	international	international	ADJ
ftr-464	1535	6	aspects	aspect	NOUN
ftr-464	1535	7	of	of	ADP
ftr-464	1535	8	united	united	PROPN
ftr-464	1535	9	states	states	PROPN
ftr-464	1535	10	income	income	PROPN
ftr-464	1535	11	taxation	taxation	PROPN
ftr-464	1535	12	ii	ii	PROPN
ftr-464	1535	13	,	,	PUNCT
ftr-464	1535	14	proposals	proposal	NOUN
ftr-464	1535	15	on	on	ADP
ftr-464	1535	16	united	united	PROPN
ftr-464	1535	17	states	states	PROPN
ftr-464	1535	18	income	income	NOUN
ftr-464	1535	19	tax	tax	NOUN
ftr-464	1535	20	treaties	treaty	NOUN
ftr-464	1535	21	.	.	PUNCT
ftr-464	1536	1	1991	1991	NUM
ftr-464	1536	2	a.l.i	a.l.i	PROPN
ftr-464	1536	3	.	.	PUNCT
ftr-464	1536	4	fed	fed	PROPN
ftr-464	1536	5	.	.	PUNCT
ftr-464	1537	1	income	income	NOUN
ftr-464	1537	2	tax	tax	NOUN
ftr-464	1537	3	project	project	NOUN
ftr-464	1537	4	1	1	NUM
ftr-464	1537	5	(	(	PUNCT
ftr-464	1537	6	may	may	PROPN
ftr-464	1537	7	13	13	NUM
ftr-464	1537	8	)	)	PUNCT
ftr-464	1538	1	[	[	X
ftr-464	1538	2	hereinafter	hereinafter	NOUN
ftr-464	1538	3	all	all	ADV
ftr-464	1538	4	]	]	X
ftr-464	1538	5	.	.	PUNCT
ftr-464	1539	1	220	220	NUM
ftr-464	1539	2	.	.	PUNCT
ftr-464	1540	1	see	see	VERB
ftr-464	1540	2	i	i	PRON
ftr-464	1540	3	d.	d.	PROPN
ftr-464	1540	4	at	at	ADP
ftr-464	1540	5	5	5	NUM
ftr-464	1540	6	-	-	SYM
ftr-464	1540	7	6	6	NUM
ftr-464	1540	8	.	.	PUNCT
ftr-464	1540	9	221	221	NUM
ftr-464	1540	10	.	.	PUNCT
ftr-464	1541	1	see	see	VERB
ftr-464	1541	2	i	i	PRON
ftr-464	1541	3	d.	d.	PROPN
ftr-464	1541	4	at	at	ADP
ftr-464	1541	5	2	2	NUM
ftr-464	1541	6	.	.	NUM
ftr-464	1541	7	19961	19961	NUM
ftr-464	1541	8	florida	florida	PROPN
ftr-464	1541	9	tax	tax	NOUN
ftr-464	1541	10	review	review	NOUN
ftr-464	1541	11	accorded	accord	VERB
ftr-464	1541	12	a	a	DET
ftr-464	1541	13	transaction	transaction	NOUN
ftr-464	1541	14	by	by	ADP
ftr-464	1541	15	two	two	NUM
ftr-464	1541	16	countries	country	NOUN
ftr-464	1541	17	,	,	PUNCT
ftr-464	1541	18	e.g.	e.g.	ADV
ftr-464	1541	19	,	,	PUNCT
ftr-464	1541	20	in	in	ADP
ftr-464	1541	21	their	their	PRON
ftr-464	1541	22	application	application	NOUN
ftr-464	1541	23	of	of	ADP
ftr-464	1541	24	source	source	NOUN
ftr-464	1541	25	rules.222	rules.222	NOUN
ftr-464	1541	26	moreover	moreover	ADV
ftr-464	1541	27	,	,	PUNCT
ftr-464	1541	28	in	in	ADP
ftr-464	1541	29	some	some	DET
ftr-464	1541	30	cases	case	NOUN
ftr-464	1541	31	,	,	PUNCT
ftr-464	1541	32	source	source	NOUN
ftr-464	1541	33	taxation	taxation	NOUN
ftr-464	1541	34	may	may	AUX
ftr-464	1541	35	be	be	AUX
ftr-464	1541	36	considered	consider	VERB
ftr-464	1541	37	"	"	PUNCT
ftr-464	1541	38	burdensome	burdensome	ADJ
ftr-464	1541	39	"	"	PUNCT
ftr-464	1541	40	either	either	CCONJ
ftr-464	1541	41	in	in	ADP
ftr-464	1541	42	amount	amount	NOUN
ftr-464	1541	43	or	or	CCONJ
ftr-464	1541	44	in	in	ADP
ftr-464	1541	45	enforcement	enforcement	NOUN
ftr-464	1541	46	,	,	PUNCT
ftr-464	1541	47	even	even	ADV
ftr-464	1541	48	if	if	SCONJ
ftr-464	1541	49	"	"	PUNCT
ftr-464	1541	50	not	not	PART
ftr-464	1541	51	duplicative	duplicative	ADJ
ftr-464	1541	52	.	.	PUNCT
ftr-464	1542	1	"2	"2	PROPN
ftr-464	1542	2	"	"	PUNCT
ftr-464	1542	3	thus	thus	ADV
ftr-464	1542	4	,	,	PUNCT
ftr-464	1542	5	a	a	DET
ftr-464	1542	6	treaty	treaty	NOUN
ftr-464	1542	7	provision	provision	NOUN
ftr-464	1542	8	may	may	AUX
ftr-464	1542	9	be	be	AUX
ftr-464	1542	10	needed	need	VERB
ftr-464	1542	11	to	to	PART
ftr-464	1542	12	prevent	prevent	VERB
ftr-464	1542	13	either	either	CCONJ
ftr-464	1542	14	"	"	PUNCT
ftr-464	1542	15	double	double	ADJ
ftr-464	1542	16	"	"	PUNCT
ftr-464	1542	17	or	or	CCONJ
ftr-464	1542	18	"	"	PUNCT
ftr-464	1542	19	burdensome	burdensome	ADJ
ftr-464	1542	20	"	"	PUNCT
ftr-464	1542	21	taxation	taxation	NOUN
ftr-464	1542	22	.	.	PUNCT
ftr-464	1543	1	1	1	X
ftr-464	1543	2	.	.	X
ftr-464	1543	3	eliminating	eliminate	VERB
ftr-464	1543	4	difficulties	difficulty	NOUN
ftr-464	1543	5	created	create	VERB
ftr-464	1543	6	by	by	ADP
ftr-464	1543	7	inconsistent	inconsistent	ADJ
ftr-464	1543	8	source	source	NOUN
ftr-464	1543	9	rules.-the	rules.-the	NOUN
ftr-464	1543	10	pension	pension	NOUN
ftr-464	1543	11	article	article	NOUN
ftr-464	1543	12	of	of	ADP
ftr-464	1543	13	the	the	DET
ftr-464	1543	14	u.s	u.s	PROPN
ftr-464	1543	15	.	.	PROPN
ftr-464	1543	16	model	model	PROPN
ftr-464	1543	17	treaty	treaty	NOUN
ftr-464	1543	18	eliminates	eliminate	VERB
ftr-464	1543	19	problems	problem	NOUN
ftr-464	1543	20	of	of	ADP
ftr-464	1543	21	double	double	ADJ
ftr-464	1543	22	taxation	taxation	NOUN
ftr-464	1543	23	that	that	PRON
ftr-464	1543	24	are	be	AUX
ftr-464	1543	25	created	create	VERB
ftr-464	1543	26	if	if	SCONJ
ftr-464	1543	27	more	more	ADJ
ftr-464	1543	28	than	than	ADP
ftr-464	1543	29	one	one	NUM
ftr-464	1543	30	country	country	NOUN
ftr-464	1543	31	seeks	seek	VERB
ftr-464	1543	32	to	to	PART
ftr-464	1543	33	impose	impose	VERB
ftr-464	1543	34	source	source	NOUN
ftr-464	1543	35	-	-	PUNCT
ftr-464	1543	36	based	base	VERB
ftr-464	1543	37	tax	tax	NOUN
ftr-464	1543	38	on	on	ADP
ftr-464	1543	39	the	the	DET
ftr-464	1543	40	same	same	ADJ
ftr-464	1543	41	pension	pension	NOUN
ftr-464	1543	42	income	income	NOUN
ftr-464	1543	43	.	.	PUNCT
ftr-464	1544	1	at	at	ADV
ftr-464	1544	2	least	least	ADV
ftr-464	1544	3	three	three	NUM
ftr-464	1544	4	possible	possible	ADJ
ftr-464	1544	5	sourcing	sourcing	NOUN
ftr-464	1544	6	rules	rule	NOUN
ftr-464	1544	7	could	could	AUX
ftr-464	1544	8	be	be	AUX
ftr-464	1544	9	applied	apply	VERB
ftr-464	1544	10	to	to	ADP
ftr-464	1544	11	a	a	DET
ftr-464	1544	12	distribution	distribution	NOUN
ftr-464	1544	13	from	from	ADP
ftr-464	1544	14	a	a	DET
ftr-464	1544	15	pension	pension	NOUN
ftr-464	1544	16	plan:224	plan:224	NOUN
ftr-464	1544	17	as	as	ADP
ftr-464	1544	18	under	under	ADP
ftr-464	1544	19	the	the	DET
ftr-464	1544	20	code	code	NOUN
ftr-464	1544	21	,	,	PUNCT
ftr-464	1544	22	the	the	DET
ftr-464	1544	23	distribution	distribution	NOUN
ftr-464	1544	24	could	could	AUX
ftr-464	1544	25	be	be	AUX
ftr-464	1544	26	sourced	source	VERB
ftr-464	1544	27	to	to	ADP
ftr-464	1544	28	the	the	DET
ftr-464	1544	29	situs	situs	PROPN
ftr-464	1544	30	of	of	ADP
ftr-464	1544	31	the	the	DET
ftr-464	1544	32	plan	plan	NOUN
ftr-464	1544	33	to	to	ADP
ftr-464	1544	34	the	the	DET
ftr-464	1544	35	extent	extent	NOUN
ftr-464	1544	36	of	of	ADP
ftr-464	1544	37	the	the	DET
ftr-464	1544	38	accretion	accretion	NOUN
ftr-464	1544	39	element	element	NOUN
ftr-464	1544	40	and	and	CCONJ
ftr-464	1544	41	to	to	ADP
ftr-464	1544	42	the	the	DET
ftr-464	1544	43	place	place	NOUN
ftr-464	1544	44	of	of	ADP
ftr-464	1544	45	services	service	NOUN
ftr-464	1544	46	to	to	ADP
ftr-464	1544	47	the	the	DET
ftr-464	1544	48	extent	extent	NOUN
ftr-464	1544	49	of	of	ADP
ftr-464	1544	50	the	the	DET
ftr-464	1544	51	compensation	compensation	NOUN
ftr-464	1544	52	element	element	NOUN
ftr-464	1544	53	;	;	PUNCT
ftr-464	1544	54	alternatively	alternatively	ADV
ftr-464	1544	55	,	,	PUNCT
ftr-464	1544	56	the	the	DET
ftr-464	1544	57	entire	entire	ADJ
ftr-464	1544	58	amount	amount	NOUN
ftr-464	1544	59	could	could	AUX
ftr-464	1544	60	be	be	AUX
ftr-464	1544	61	sourced	source	VERB
ftr-464	1544	62	to	to	ADP
ftr-464	1544	63	the	the	DET
ftr-464	1544	64	situs	situs	PROPN
ftr-464	1544	65	of	of	ADP
ftr-464	1544	66	the	the	DET
ftr-464	1544	67	plan	plan	NOUN
ftr-464	1544	68	(	(	PUNCT
ftr-464	1544	69	as	as	ADP
ftr-464	1544	70	under	under	ADP
ftr-464	1544	71	the	the	DET
ftr-464	1544	72	un	un	PROPN
ftr-464	1544	73	model	model	PROPN
ftr-464	1544	74	)	)	PUNCT
ftr-464	1544	75	or	or	CCONJ
ftr-464	1544	76	the	the	DET
ftr-464	1544	77	entire	entire	ADJ
ftr-464	1544	78	amount	amount	NOUN
ftr-464	1544	79	could	could	AUX
ftr-464	1544	80	be	be	AUX
ftr-464	1544	81	sourced	source	VERB
ftr-464	1544	82	to	to	ADP
ftr-464	1544	83	the	the	DET
ftr-464	1544	84	place	place	NOUN
ftr-464	1544	85	of	of	ADP
ftr-464	1544	86	services	service	NOUN
ftr-464	1544	87	(	(	PUNCT
ftr-464	1544	88	as	as	ADP
ftr-464	1544	89	for	for	ADP
ftr-464	1544	90	unfunded	unfunded	ADJ
ftr-464	1544	91	deferred	defer	VERB
ftr-464	1544	92	compensation	compensation	NOUN
ftr-464	1544	93	)	)	PUNCT
ftr-464	1544	94	.	.	PUNCT
ftr-464	1545	1	the	the	DET
ftr-464	1545	2	u.s	u.s	PROPN
ftr-464	1545	3	.	.	PROPN
ftr-464	1545	4	model	model	PROPN
ftr-464	1545	5	,	,	PUNCT
ftr-464	1545	6	by	by	ADP
ftr-464	1545	7	providing	provide	VERB
ftr-464	1545	8	for	for	ADP
ftr-464	1545	9	taxation	taxation	NOUN
ftr-464	1545	10	of	of	ADP
ftr-464	1545	11	a	a	DET
ftr-464	1545	12	pension	pension	NOUN
ftr-464	1545	13	payment	payment	NOUN
ftr-464	1545	14	exclusively	exclusively	ADV
ftr-464	1545	15	in	in	ADP
ftr-464	1545	16	the	the	DET
ftr-464	1545	17	residence	residence	NOUN
ftr-464	1545	18	country	country	NOUN
ftr-464	1545	19	,	,	PUNCT
ftr-464	1545	20	effectively	effectively	ADV
ftr-464	1545	21	eliminates	eliminate	VERB
ftr-464	1545	22	conflicts	conflict	NOUN
ftr-464	1545	23	between	between	ADP
ftr-464	1545	24	different	different	ADJ
ftr-464	1545	25	views	view	NOUN
ftr-464	1545	26	of	of	ADP
ftr-464	1545	27	the	the	DET
ftr-464	1545	28	source	source	NOUN
ftr-464	1545	29	of	of	ADP
ftr-464	1545	30	a	a	DET
ftr-464	1545	31	pension	pension	NOUN
ftr-464	1545	32	payment.2	payment.2	NOUN
ftr-464	1545	33	5	5	NUM
ftr-464	1545	34	another	another	DET
ftr-464	1545	35	way	way	NOUN
ftr-464	1545	36	of	of	ADP
ftr-464	1545	37	achieving	achieve	VERB
ftr-464	1545	38	this	this	DET
ftr-464	1545	39	goal	goal	NOUN
ftr-464	1545	40	,	,	PUNCT
ftr-464	1545	41	however	however	ADV
ftr-464	1545	42	,	,	PUNCT
ftr-464	1545	43	would	would	AUX
ftr-464	1545	44	be	be	AUX
ftr-464	1545	45	to	to	PART
ftr-464	1545	46	specify	specify	VERB
ftr-464	1545	47	by	by	ADP
ftr-464	1545	48	treaty	treaty	NOUN
ftr-464	1545	49	which	which	PRON
ftr-464	1545	50	sourcing	source	VERB
ftr-464	1545	51	rule	rule	NOUN
ftr-464	1545	52	should	should	AUX
ftr-464	1545	53	prevail	prevail	VERB
ftr-464	1545	54	.	.	PUNCT
ftr-464	1546	1	this	this	PRON
ftr-464	1546	2	suggests	suggest	VERB
ftr-464	1546	3	that	that	SCONJ
ftr-464	1546	4	there	there	PRON
ftr-464	1546	5	may	may	AUX
ftr-464	1546	6	be	be	AUX
ftr-464	1546	7	additional	additional	ADJ
ftr-464	1546	8	reasons	reason	NOUN
ftr-464	1546	9	for	for	ADP
ftr-464	1546	10	the	the	DET
ftr-464	1546	11	u.s	u.s	PROPN
ftr-464	1546	12	.	.	PROPN
ftr-464	1546	13	treaty	treaty	NOUN
ftr-464	1546	14	policy	policy	NOUN
ftr-464	1546	15	regarding	regard	VERB
ftr-464	1546	16	pensions	pension	NOUN
ftr-464	1546	17	payments	payment	NOUN
ftr-464	1546	18	.	.	PUNCT
ftr-464	1547	1	2	2	X
ftr-464	1547	2	.	.	X
ftr-464	1547	3	administrative	administrative	ADJ
ftr-464	1547	4	difficulties	difficulty	NOUN
ftr-464	1547	5	of	of	ADP
ftr-464	1547	6	source	source	NOUN
ftr-464	1547	7	-	-	PUNCT
ftr-464	1547	8	based	base	VERB
ftr-464	1547	9	taxation	taxation	NOUN
ftr-464	1547	10	a.	a.	NOUN
ftr-464	1547	11	elimination	elimination	NOUN
ftr-464	1547	12	of	of	ADP
ftr-464	1547	13	administrative	administrative	ADJ
ftr-464	1547	14	difficulties	difficulty	NOUN
ftr-464	1547	15	by	by	ADP
ftr-464	1547	16	eliminating	eliminate	VERB
ftr-464	1547	17	source	source	NOUN
ftr-464	1547	18	-	-	PUNCT
ftr-464	1547	19	based	base	VERB
ftr-464	1547	20	taxation.-the	taxation.-the	DET
ftr-464	1547	21	most	most	ADV
ftr-464	1547	22	obvious	obvious	ADJ
ftr-464	1547	23	rationale	rationale	NOUN
ftr-464	1547	24	for	for	ADP
ftr-464	1547	25	u.s	u.s	PROPN
ftr-464	1547	26	.	.	PROPN
ftr-464	1547	27	treaty	treaty	NOUN
ftr-464	1547	28	policy	policy	NOUN
ftr-464	1547	29	222	222	NUM
ftr-464	1547	30	.	.	PUNCT
ftr-464	1548	1	see	see	VERB
ftr-464	1548	2	i	i	PRON
ftr-464	1548	3	d.	d.	PROPN
ftr-464	1548	4	at	at	ADP
ftr-464	1548	5	6	6	NUM
ftr-464	1548	6	-	-	SYM
ftr-464	1548	7	8	8	NUM
ftr-464	1548	8	.	.	PUNCT
ftr-464	1548	9	223	223	NUM
ftr-464	1548	10	.	.	PUNCT
ftr-464	1549	1	see	see	VERB
ftr-464	1549	2	i	i	PRON
ftr-464	1549	3	d.	d.	PROPN
ftr-464	1549	4	at	at	ADP
ftr-464	1549	5	9	9	NUM
ftr-464	1549	6	.	.	PUNCT
ftr-464	1549	7	ali	ali	PROPN
ftr-464	1549	8	offers	offer	VERB
ftr-464	1549	9	the	the	DET
ftr-464	1549	10	example	example	NOUN
ftr-464	1549	11	of	of	ADP
ftr-464	1549	12	"	"	PUNCT
ftr-464	1549	13	source	source	NOUN
ftr-464	1549	14	-	-	PUNCT
ftr-464	1549	15	based	base	VERB
ftr-464	1549	16	withholding	withholding	NOUN
ftr-464	1549	17	taxes	taxis	NOUN
ftr-464	1549	18	on	on	ADP
ftr-464	1549	19	investment	investment	NOUN
ftr-464	1549	20	income	income	NOUN
ftr-464	1549	21	.	.	PUNCT
ftr-464	1549	22	"	"	PUNCT
ftr-464	1550	1	i	i	PRON
ftr-464	1550	2	d.	d.	PROPN
ftr-464	1550	3	ali	ali	PROPN
ftr-464	1550	4	notes	note	VERB
ftr-464	1550	5	the	the	DET
ftr-464	1550	6	further	further	ADJ
ftr-464	1550	7	"	"	PUNCT
ftr-464	1550	8	objective	objective	NOUN
ftr-464	1550	9	"	"	PUNCT
ftr-464	1550	10	of	of	ADP
ftr-464	1550	11	"	"	PUNCT
ftr-464	1550	12	exempt[ing	exempt[e	VERB
ftr-464	1550	13	]	]	PUNCT
ftr-464	1550	14	income	income	NOUN
ftr-464	1550	15	entirely	entirely	ADV
ftr-464	1550	16	at	at	ADP
ftr-464	1550	17	the	the	DET
ftr-464	1550	18	source	source	NOUN
ftr-464	1550	19	in	in	ADP
ftr-464	1550	20	cases	case	NOUN
ftr-464	1550	21	in	in	ADP
ftr-464	1550	22	which	which	PRON
ftr-464	1550	23	the	the	DET
ftr-464	1550	24	contact	contact	NOUN
ftr-464	1550	25	of	of	ADP
ftr-464	1550	26	the	the	DET
ftr-464	1550	27	foreign	foreign	ADJ
ftr-464	1550	28	taxpayer	taxpayer	NOUN
ftr-464	1550	29	with	with	ADP
ftr-464	1550	30	the	the	DET
ftr-464	1550	31	jurisdiction	jurisdiction	NOUN
ftr-464	1550	32	is	be	AUX
ftr-464	1550	33	relatively	relatively	ADV
ftr-464	1550	34	weak	weak	ADJ
ftr-464	1550	35	and	and	CCONJ
ftr-464	1550	36	the	the	DET
ftr-464	1550	37	compliance	compliance	NOUN
ftr-464	1550	38	burden	burden	NOUN
ftr-464	1550	39	on	on	ADP
ftr-464	1550	40	the	the	DET
ftr-464	1550	41	taxpayer	taxpayer	NOUN
ftr-464	1550	42	is	be	AUX
ftr-464	1550	43	large	large	ADJ
ftr-464	1550	44	by	by	ADP
ftr-464	1550	45	comparison	comparison	NOUN
ftr-464	1550	46	.	.	PUNCT
ftr-464	1550	47	"	"	PUNCT
ftr-464	1551	1	i	i	PRON
ftr-464	1551	2	d.	d.	PROPN
ftr-464	1551	3	at	at	ADP
ftr-464	1551	4	10	10	NUM
ftr-464	1551	5	.	.	PUNCT
ftr-464	1552	1	ali	ali	PROPN
ftr-464	1552	2	cites	cite	VERB
ftr-464	1552	3	as	as	ADP
ftr-464	1552	4	examples	example	NOUN
ftr-464	1552	5	"	"	PUNCT
ftr-464	1552	6	[	[	X
ftr-464	1552	7	t]reaty	t]reaty	NOUN
ftr-464	1552	8	provisions	provision	NOUN
ftr-464	1552	9	exempting	exempt	VERB
ftr-464	1552	10	income	income	NOUN
ftr-464	1552	11	derived	derive	VERB
ftr-464	1552	12	from	from	ADP
ftr-464	1552	13	international	international	ADJ
ftr-464	1552	14	shipping	shipping	NOUN
ftr-464	1552	15	and	and	CCONJ
ftr-464	1552	16	air	air	NOUN
ftr-464	1552	17	transport	transport	NOUN
ftr-464	1552	18	,	,	PUNCT
ftr-464	1552	19	"	"	PUNCT
ftr-464	1552	20	and	and	CCONJ
ftr-464	1552	21	the	the	DET
ftr-464	1552	22	"	"	PUNCT
ftr-464	1552	23	permanent	permanent	ADJ
ftr-464	1552	24	establishment	establishment	NOUN
ftr-464	1552	25	"	"	PUNCT
ftr-464	1552	26	limitation	limitation	NOUN
ftr-464	1552	27	on	on	ADP
ftr-464	1552	28	the	the	DET
ftr-464	1552	29	taxation	taxation	NOUN
ftr-464	1552	30	of	of	ADP
ftr-464	1552	31	business	business	NOUN
ftr-464	1552	32	profits	profit	NOUN
ftr-464	1552	33	.	.	PUNCT
ftr-464	1553	1	i	i	PRON
ftr-464	1553	2	d.	d.	PROPN
ftr-464	1553	3	224	224	NUM
ftr-464	1553	4	.	.	PUNCT
ftr-464	1554	1	see	see	VERB
ftr-464	1554	2	i	i	PRON
ftr-464	1554	3	d.	d.	PROPN
ftr-464	1554	4	at	at	ADP
ftr-464	1554	5	8	8	NUM
ftr-464	1554	6	(	(	PUNCT
ftr-464	1554	7	noting	note	VERB
ftr-464	1554	8	that	that	SCONJ
ftr-464	1554	9	"	"	PUNCT
ftr-464	1554	10	[	[	X
ftr-464	1554	11	t]wo	t]wo	X
ftr-464	1554	12	countries	country	NOUN
ftr-464	1554	13	may	may	AUX
ftr-464	1554	14	assert	assert	VERB
ftr-464	1554	15	source	source	NOUN
ftr-464	1554	16	jurisdiction	jurisdiction	NOUN
ftr-464	1554	17	to	to	PART
ftr-464	1554	18	tax	tax	VERB
ftr-464	1554	19	the	the	DET
ftr-464	1554	20	same	same	ADJ
ftr-464	1554	21	income	income	NOUN
ftr-464	1554	22	of	of	ADP
ftr-464	1554	23	a	a	DET
ftr-464	1554	24	taxpayer	taxpayer	NOUN
ftr-464	1554	25	that	that	PRON
ftr-464	1554	26	is	be	AUX
ftr-464	1554	27	not	not	PART
ftr-464	1554	28	a	a	DET
ftr-464	1554	29	resident	resident	NOUN
ftr-464	1554	30	of	of	ADP
ftr-464	1554	31	either	either	DET
ftr-464	1554	32	country	country	NOUN
ftr-464	1554	33	,	,	PUNCT
ftr-464	1554	34	"	"	PUNCT
ftr-464	1554	35	for	for	ADP
ftr-464	1554	36	example	example	NOUN
ftr-464	1554	37	,	,	PUNCT
ftr-464	1554	38	because	because	SCONJ
ftr-464	1554	39	of	of	ADP
ftr-464	1554	40	the	the	DET
ftr-464	1554	41	"	"	PUNCT
ftr-464	1554	42	application	application	NOUN
ftr-464	1554	43	of	of	ADP
ftr-464	1554	44	inconsistent	inconsistent	ADJ
ftr-464	1554	45	source	source	NOUN
ftr-464	1554	46	rules	rule	NOUN
ftr-464	1554	47	"	"	PUNCT
ftr-464	1554	48	)	)	PUNCT
ftr-464	1554	49	.	.	PUNCT
ftr-464	1555	1	225	225	NUM
ftr-464	1555	2	.	.	PUNCT
ftr-464	1556	1	see	see	VERB
ftr-464	1556	2	reuven	reuven	PROPN
ftr-464	1556	3	s.	s.	PROPN
ftr-464	1556	4	avi	avi	PROPN
ftr-464	1556	5	-	-	PUNCT
ftr-464	1556	6	yonah	yonah	PROPN
ftr-464	1556	7	,	,	PUNCT
ftr-464	1556	8	the	the	DET
ftr-464	1556	9	structure	structure	NOUN
ftr-464	1556	10	of	of	ADP
ftr-464	1556	11	international	international	ADJ
ftr-464	1556	12	taxation	taxation	NOUN
ftr-464	1556	13	:	:	PUNCT
ftr-464	1556	14	a	a	DET
ftr-464	1556	15	proposal	proposal	NOUN
ftr-464	1556	16	for	for	ADP
ftr-464	1556	17	simplification	simplification	NOUN
ftr-464	1556	18	,	,	PUNCT
ftr-464	1556	19	74	74	NUM
ftr-464	1556	20	tex	tex	PROPN
ftr-464	1556	21	.	.	PROPN
ftr-464	1556	22	l.	l.	PROPN
ftr-464	1556	23	rev	rev	PROPN
ftr-464	1556	24	.	.	PROPN
ftr-464	1556	25	1301	1301	NUM
ftr-464	1556	26	,	,	PUNCT
ftr-464	1556	27	1311	1311	NUM
ftr-464	1556	28	(	(	PUNCT
ftr-464	1556	29	1996	1996	NUM
ftr-464	1556	30	)	)	PUNCT
ftr-464	1556	31	(	(	PUNCT
ftr-464	1556	32	arguing	argue	VERB
ftr-464	1556	33	that	that	SCONJ
ftr-464	1556	34	one	one	NUM
ftr-464	1556	35	"	"	PUNCT
ftr-464	1556	36	pragmatic	pragmatic	ADJ
ftr-464	1556	37	"	"	PUNCT
ftr-464	1556	38	reason	reason	NOUN
ftr-464	1556	39	"	"	PUNCT
ftr-464	1556	40	for	for	ADP
ftr-464	1556	41	preferring	prefer	VERB
ftr-464	1556	42	residence	residence	NOUN
ftr-464	1556	43	over	over	ADP
ftr-464	1556	44	source	source	NOUN
ftr-464	1556	45	taxation	taxation	NOUN
ftr-464	1556	46	for	for	ADP
ftr-464	1556	47	individuals	individual	NOUN
ftr-464	1556	48	"	"	PUNCT
ftr-464	1556	49	is	be	AUX
ftr-464	1556	50	that	that	SCONJ
ftr-464	1556	51	"	"	PUNCT
ftr-464	1556	52	individuals	individual	NOUN
ftr-464	1556	53	can	can	AUX
ftr-464	1556	54	only	only	ADV
ftr-464	1556	55	be	be	AUX
ftr-464	1556	56	in	in	ADP
ftr-464	1556	57	one	one	NUM
ftr-464	1556	58	place	place	NOUN
ftr-464	1556	59	at	at	ADP
ftr-464	1556	60	any	any	DET
ftr-464	1556	61	given	give	VERB
ftr-464	1556	62	time	time	NOUN
ftr-464	1556	63	,	,	PUNCT
ftr-464	1556	64	"	"	PUNCT
ftr-464	1556	65	whereas	whereas	SCONJ
ftr-464	1556	66	"	"	PUNCT
ftr-464	1556	67	determining	determine	VERB
ftr-464	1556	68	the	the	DET
ftr-464	1556	69	source	source	NOUN
ftr-464	1556	70	of	of	ADP
ftr-464	1556	71	income	income	NOUN
ftr-464	1556	72	is	be	AUX
ftr-464	1556	73	a	a	DET
ftr-464	1556	74	highly	highly	ADV
ftr-464	1556	75	problematic	problematic	ADJ
ftr-464	1556	76	endeavor	endeavor	NOUN
ftr-464	1556	77	,	,	PUNCT
ftr-464	1556	78	and	and	CCONJ
ftr-464	1556	79	in	in	ADP
ftr-464	1556	80	most	most	ADJ
ftr-464	1556	81	cases	case	NOUN
ftr-464	1556	82	,	,	PUNCT
ftr-464	1556	83	income	income	NOUN
ftr-464	1556	84	will	will	AUX
ftr-464	1556	85	have	have	VERB
ftr-464	1556	86	more	more	ADJ
ftr-464	1556	87	than	than	ADP
ftr-464	1556	88	one	one	NUM
ftr-464	1556	89	source	source	NOUN
ftr-464	1556	90	"	"	PUNCT
ftr-464	1556	91	)	)	PUNCT
ftr-464	1556	92	.	.	PUNCT
ftr-464	1557	1	[	[	X
ftr-464	1557	2	vol	vol	NOUN
ftr-464	1557	3	.	.	PUNCT
ftr-464	1557	4	3:6	3:6	NUM
ftr-464	1557	5	u.s	u.s	PROPN
ftr-464	1557	6	.	.	PROPN
ftr-464	1557	7	income	income	NOUN
ftr-464	1557	8	taxation	taxation	NOUN
ftr-464	1557	9	of	of	ADP
ftr-464	1557	10	cross	cross	ADJ
ftr-464	1557	11	-	-	ADJ
ftr-464	1557	12	border	border	ADJ
ftr-464	1557	13	pensions	pension	NOUN
ftr-464	1557	14	regarding	regard	VERB
ftr-464	1557	15	pensions	pension	NOUN
ftr-464	1557	16	is	be	AUX
ftr-464	1557	17	the	the	DET
ftr-464	1557	18	serious	serious	ADJ
ftr-464	1557	19	administrative	administrative	ADJ
ftr-464	1557	20	difficulties	difficulty	NOUN
ftr-464	1557	21	associated	associate	VERB
ftr-464	1557	22	with	with	ADP
ftr-464	1557	23	source	source	NOUN
ftr-464	1557	24	-	-	PUNCT
ftr-464	1557	25	based	base	VERB
ftr-464	1557	26	taxation	taxation	NOUN
ftr-464	1557	27	of	of	ADP
ftr-464	1557	28	distributions	distribution	NOUN
ftr-464	1557	29	from	from	ADP
ftr-464	1557	30	u.s	u.s	PROPN
ftr-464	1557	31	.	.	PROPN
ftr-464	1557	32	qualified	qualified	ADJ
ftr-464	1557	33	plans	plan	NOUN
ftr-464	1557	34	.	.	PUNCT
ftr-464	1558	1	as	as	ADP
ftr-464	1558	2	in	in	ADP
ftr-464	1558	3	the	the	DET
ftr-464	1558	4	case	case	NOUN
ftr-464	1558	5	of	of	ADP
ftr-464	1558	6	unfunded	unfunded	ADJ
ftr-464	1558	7	deferred	defer	VERB
ftr-464	1558	8	compensation	compensation	NOUN
ftr-464	1558	9	,	,	PUNCT
ftr-464	1558	10	the	the	DET
ftr-464	1558	11	withholding	withholding	NOUN
ftr-464	1558	12	agent	agent	NOUN
ftr-464	1558	13	first	first	ADV
ftr-464	1558	14	must	must	AUX
ftr-464	1558	15	characterize	characterize	VERB
ftr-464	1558	16	contributions	contribution	NOUN
ftr-464	1558	17	to	to	ADP
ftr-464	1558	18	the	the	DET
ftr-464	1558	19	plan	plan	NOUN
ftr-464	1558	20	as	as	SCONJ
ftr-464	1558	21	made	make	VERB
ftr-464	1558	22	with	with	ADP
ftr-464	1558	23	respect	respect	NOUN
ftr-464	1558	24	to	to	ADP
ftr-464	1558	25	services	service	NOUN
ftr-464	1558	26	performed	perform	VERB
ftr-464	1558	27	outside	outside	ADP
ftr-464	1558	28	the	the	DET
ftr-464	1558	29	u.s	u.s	PROPN
ftr-464	1558	30	.	.	PROPN
ftr-464	1558	31	,	,	PUNCT
ftr-464	1558	32	services	service	NOUN
ftr-464	1558	33	performed	perform	VERB
ftr-464	1558	34	within	within	ADP
ftr-464	1558	35	the	the	DET
ftr-464	1558	36	u.s	u.s	PROPN
ftr-464	1558	37	.	.	PROPN
ftr-464	1558	38	before	before	ADP
ftr-464	1558	39	1987	1987	NUM
ftr-464	1558	40	,	,	PUNCT
ftr-464	1558	41	or	or	CCONJ
ftr-464	1558	42	services	service	NOUN
ftr-464	1558	43	performed	perform	VERB
ftr-464	1558	44	within	within	ADP
ftr-464	1558	45	the	the	DET
ftr-464	1558	46	u.s	u.s	PROPN
ftr-464	1558	47	.	.	PROPN
ftr-464	1558	48	after	after	ADP
ftr-464	1558	49	1986	1986	NUM
ftr-464	1558	50	.	.	PUNCT
ftr-464	1559	1	but	but	CCONJ
ftr-464	1559	2	also	also	ADV
ftr-464	1559	3	,	,	PUNCT
ftr-464	1559	4	in	in	ADP
ftr-464	1559	5	contrast	contrast	NOUN
ftr-464	1559	6	to	to	ADP
ftr-464	1559	7	the	the	DET
ftr-464	1559	8	case	case	NOUN
ftr-464	1559	9	of	of	ADP
ftr-464	1559	10	unfunded	unfunded	ADJ
ftr-464	1559	11	deferred	defer	VERB
ftr-464	1559	12	compensation	compensation	NOUN
ftr-464	1559	13	,	,	PUNCT
ftr-464	1559	14	the	the	DET
ftr-464	1559	15	withholding	withholding	NOUN
ftr-464	1559	16	agent	agent	NOUN
ftr-464	1559	17	for	for	ADP
ftr-464	1559	18	a	a	DET
ftr-464	1559	19	u.s	u.s	PROPN
ftr-464	1559	20	.	.	PROPN
ftr-464	1559	21	qualified	qualified	ADJ
ftr-464	1559	22	plan	plan	NOUN
ftr-464	1559	23	must	must	AUX
ftr-464	1559	24	allocate	allocate	VERB
ftr-464	1559	25	each	each	DET
ftr-464	1559	26	distribution	distribution	NOUN
ftr-464	1559	27	between	between	ADP
ftr-464	1559	28	the	the	DET
ftr-464	1559	29	amount	amount	NOUN
ftr-464	1559	30	contributed	contribute	VERB
ftr-464	1559	31	by	by	ADP
ftr-464	1559	32	the	the	DET
ftr-464	1559	33	employer	employer	NOUN
ftr-464	1559	34	(	(	PUNCT
ftr-464	1559	35	and	and	CCONJ
ftr-464	1559	36	thus	thus	ADV
ftr-464	1559	37	treated	treat	VERB
ftr-464	1559	38	as	as	ADP
ftr-464	1559	39	compensation	compensation	NOUN
ftr-464	1559	40	)	)	PUNCT
ftr-464	1559	41	and	and	CCONJ
ftr-464	1559	42	the	the	DET
ftr-464	1559	43	accretion	accretion	NOUN
ftr-464	1559	44	element	element	NOUN
ftr-464	1559	45	.	.	PUNCT
ftr-464	1559	46	'	'	PUNCT
ftr-464	1560	1	chief	chief	ADJ
ftr-464	1560	2	counsel	counsel	NOUN
ftr-464	1560	3	noted	note	VERB
ftr-464	1560	4	the	the	DET
ftr-464	1560	5	special	special	ADJ
ftr-464	1560	6	difficulty	difficulty	NOUN
ftr-464	1560	7	of	of	ADP
ftr-464	1560	8	this	this	DET
ftr-464	1560	9	task-	task-	NOUN
ftr-464	1560	10	'	'	PUNCT
ftr-464	1560	11	with	with	ADP
ftr-464	1560	12	respect	respect	NOUN
ftr-464	1560	13	to	to	ADP
ftr-464	1560	14	a	a	DET
ftr-464	1560	15	defined	define	VERB
ftr-464	1560	16	benefit	benefit	NOUN
ftr-464	1560	17	plan	plan	NOUN
ftr-464	1560	18	'	'	PUNCT
ftr-464	1560	19	in	in	ADP
ftr-464	1560	20	that	that	PRON
ftr-464	1560	21	,	,	PUNCT
ftr-464	1560	22	for	for	ADP
ftr-464	1560	23	such	such	DET
ftr-464	1560	24	a	a	DET
ftr-464	1560	25	plan	plan	NOUN
ftr-464	1560	26	,	,	PUNCT
ftr-464	1560	27	"	"	PUNCT
ftr-464	1560	28	the	the	DET
ftr-464	1560	29	amount	amount	NOUN
ftr-464	1560	30	of	of	ADP
ftr-464	1560	31	the	the	DET
ftr-464	1560	32	pension	pension	NOUN
ftr-464	1560	33	...	...	PUNCT
ftr-464	1560	34	does	do	AUX
ftr-464	1560	35	not	not	PART
ftr-464	1560	36	depend	depend	VERB
ftr-464	1560	37	on	on	ADP
ftr-464	1560	38	the	the	DET
ftr-464	1560	39	amount	amount	NOUN
ftr-464	1560	40	of	of	ADP
ftr-464	1560	41	earnings	earning	NOUN
ftr-464	1560	42	.	.	PUNCT
ftr-464	1561	1	"	"	PUNCT
ftr-464	1561	2	'	'	PUNCT
ftr-464	1561	3	these	these	DET
ftr-464	1561	4	226	226	NUM
ftr-464	1561	5	.	.	PUNCT
ftr-464	1562	1	see	see	VERB
ftr-464	1562	2	gen	gen	PROPN
ftr-464	1562	3	.	.	PROPN
ftr-464	1562	4	couns	couns	PROPN
ftr-464	1562	5	.	.	PUNCT
ftr-464	1563	1	mem	mem	PROPN
ftr-464	1563	2	.	.	X
ftr-464	1563	3	38,007	38,007	NUM
ftr-464	1563	4	,	,	PUNCT
ftr-464	1563	5	supra	supra	PROPN
ftr-464	1563	6	note	note	NOUN
ftr-464	1563	7	209	209	NUM
ftr-464	1563	8	,	,	PUNCT
ftr-464	1563	9	at	at	ADP
ftr-464	1563	10	*	*	NOUN
ftr-464	1563	11	4	4	NUM
ftr-464	1563	12	(	(	PUNCT
ftr-464	1563	13	referring	refer	VERB
ftr-464	1563	14	to	to	ADP
ftr-464	1563	15	the	the	DET
ftr-464	1563	16	"	"	PUNCT
ftr-464	1563	17	almost	almost	ADV
ftr-464	1563	18	overwhelming	overwhelming	ADJ
ftr-464	1563	19	administrative	administrative	ADJ
ftr-464	1563	20	difficulty	difficulty	NOUN
ftr-464	1563	21	(	(	PUNCT
ftr-464	1563	22	in	in	ADP
ftr-464	1563	23	many	many	ADJ
ftr-464	1563	24	cases	case	NOUN
ftr-464	1563	25	)	)	PUNCT
ftr-464	1563	26	in	in	ADP
ftr-464	1563	27	allocating	allocate	VERB
ftr-464	1563	28	a	a	DET
ftr-464	1563	29	trust	trust	NOUN
ftr-464	1563	30	distribution	distribution	NOUN
ftr-464	1563	31	between	between	ADP
ftr-464	1563	32	employer	employer	NOUN
ftr-464	1563	33	contributions	contribution	NOUN
ftr-464	1563	34	and	and	CCONJ
ftr-464	1563	35	trust	trust	NOUN
ftr-464	1563	36	accretions	accretion	NOUN
ftr-464	1563	37	"	"	PUNCT
ftr-464	1563	38	)	)	PUNCT
ftr-464	1563	39	.	.	PUNCT
ftr-464	1564	1	227	227	NUM
ftr-464	1564	2	.	.	PUNCT
ftr-464	1565	1	the	the	DET
ftr-464	1565	2	chief	chief	ADJ
ftr-464	1565	3	counsel	counsel	NOUN
ftr-464	1565	4	also	also	ADV
ftr-464	1565	5	viewed	view	VERB
ftr-464	1565	6	identification	identification	NOUN
ftr-464	1565	7	of	of	ADP
ftr-464	1565	8	the	the	DET
ftr-464	1565	9	earnings	earning	NOUN
ftr-464	1565	10	element	element	NOUN
ftr-464	1565	11	of	of	ADP
ftr-464	1565	12	a	a	DET
ftr-464	1565	13	pension	pension	NOUN
ftr-464	1565	14	payment	payment	NOUN
ftr-464	1565	15	as	as	ADP
ftr-464	1565	16	inconsistent	inconsistent	ADJ
ftr-464	1565	17	with	with	ADP
ftr-464	1565	18	the	the	DET
ftr-464	1565	19	treatment	treatment	NOUN
ftr-464	1565	20	of	of	ADP
ftr-464	1565	21	the	the	DET
ftr-464	1565	22	trust	trust	NOUN
ftr-464	1565	23	as	as	ADP
ftr-464	1565	24	a	a	DET
ftr-464	1565	25	separate	separate	ADJ
ftr-464	1565	26	entity	entity	NOUN
ftr-464	1565	27	.	.	PUNCT
ftr-464	1566	1	he	he	PRON
ftr-464	1566	2	argued	argue	VERB
ftr-464	1566	3	that	that	SCONJ
ftr-464	1566	4	,	,	PUNCT
ftr-464	1566	5	because	because	SCONJ
ftr-464	1566	6	of	of	ADP
ftr-464	1566	7	the	the	DET
ftr-464	1566	8	trust	trust	NOUN
ftr-464	1566	9	's	's	PART
ftr-464	1566	10	separate	separate	ADJ
ftr-464	1566	11	status	status	NOUN
ftr-464	1566	12	,	,	PUNCT
ftr-464	1566	13	"	"	PUNCT
ftr-464	1566	14	whatever	whatever	DET
ftr-464	1566	15	increment	increment	NOUN
ftr-464	1566	16	may	may	AUX
ftr-464	1566	17	be	be	AUX
ftr-464	1566	18	paid	pay	VERB
ftr-464	1566	19	out	out	ADP
ftr-464	1566	20	loses	lose	VERB
ftr-464	1566	21	its	its	PRON
ftr-464	1566	22	character	character	NOUN
ftr-464	1566	23	in	in	ADP
ftr-464	1566	24	the	the	DET
ftr-464	1566	25	hands	hand	NOUN
ftr-464	1566	26	of	of	ADP
ftr-464	1566	27	the	the	DET
ftr-464	1566	28	distributee	distributee	NOUN
ftr-464	1566	29	"	"	PUNCT
ftr-464	1566	30	;	;	PUNCT
ftr-464	1566	31	thus	thus	ADV
ftr-464	1566	32	,	,	PUNCT
ftr-464	1566	33	for	for	ADP
ftr-464	1566	34	example	example	NOUN
ftr-464	1566	35	.	.	PUNCT
ftr-464	1567	1	the	the	DET
ftr-464	1567	2	employee	employee	NOUN
ftr-464	1567	3	can	can	AUX
ftr-464	1567	4	not	not	PART
ftr-464	1567	5	claim	claim	VERB
ftr-464	1567	6	an	an	DET
ftr-464	1567	7	exemption	exemption	NOUN
ftr-464	1567	8	under	under	ADP
ftr-464	1567	9	§	§	PROPN
ftr-464	1567	10	103	103	NUM
ftr-464	1567	11	for	for	ADP
ftr-464	1567	12	municipal	municipal	ADJ
ftr-464	1567	13	bond	bond	NOUN
ftr-464	1567	14	interest	interest	NOUN
ftr-464	1567	15	received	receive	VERB
ftr-464	1567	16	by	by	ADP
ftr-464	1567	17	the	the	DET
ftr-464	1567	18	trust	trust	NOUN
ftr-464	1567	19	or	or	CCONJ
ftr-464	1567	20	a	a	DET
ftr-464	1567	21	dividends	dividend	NOUN
ftr-464	1567	22	received	receive	VERB
ftr-464	1567	23	exclusion	exclusion	NOUN
ftr-464	1567	24	for	for	ADP
ftr-464	1567	25	dividends	dividend	NOUN
ftr-464	1567	26	received	receive	VERB
ftr-464	1567	27	by	by	ADP
ftr-464	1567	28	the	the	DET
ftr-464	1567	29	trust	trust	NOUN
ftr-464	1567	30	.	.	PUNCT
ftr-464	1568	1	gen	gen	PROPN
ftr-464	1568	2	.	.	PROPN
ftr-464	1568	3	couns	couns	PROPN
ftr-464	1568	4	.	.	PUNCT
ftr-464	1569	1	mem	mem	PROPN
ftr-464	1569	2	.	.	PROPN
ftr-464	1570	1	36,344	36,344	NUM
ftr-464	1570	2	.	.	PUNCT
ftr-464	1571	1	supra	supra	PROPN
ftr-464	1571	2	note	note	PROPN
ftr-464	1571	3	209	209	NUM
ftr-464	1571	4	,	,	PUNCT
ftr-464	1571	5	at	at	ADP
ftr-464	1571	6	*	*	PROPN
ftr-464	1571	7	10	10	NUM
ftr-464	1571	8	.	.	PUNCT
ftr-464	1572	1	but	but	CCONJ
ftr-464	1572	2	see	see	VERB
ftr-464	1572	3	clayton	clayton	PROPN
ftr-464	1572	4	v.	v.	PROPN
ftr-464	1572	5	united	united	PROPN
ftr-464	1572	6	states	states	PROPN
ftr-464	1572	7	,	,	PUNCT
ftr-464	1572	8	95	95	NUM
ftr-464	1572	9	-	-	SYM
ftr-464	1572	10	2	2	NUM
ftr-464	1572	11	u.s	u.s	PROPN
ftr-464	1572	12	.	.	PROPN
ftr-464	1572	13	tax	tax	PROPN
ftr-464	1572	14	cas	cas	PROPN
ftr-464	1572	15	.	.	PUNCT
ftr-464	1573	1	(	(	PUNCT
ftr-464	1573	2	cch	cch	PROPN
ftr-464	1573	3	)	)	PUNCT
ftr-464	1573	4	1	1	NUM
ftr-464	1573	5	50.391	50.391	NUM
ftr-464	1573	6	,	,	PUNCT
ftr-464	1573	7	76	76	NUM
ftr-464	1573	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-464	1573	9	(	(	PUNCT
ftr-464	1573	10	ria	ria	PROPN
ftr-464	1573	11	)	)	PUNCT
ftr-464	1573	12	95	95	NUM
ftr-464	1573	13	-	-	SYM
ftr-464	1573	14	5197	5197	NUM
ftr-464	1573	15	(	(	PUNCT
ftr-464	1573	16	cl	cl	NOUN
ftr-464	1573	17	.	.	PUNCT
ftr-464	1573	18	cl	cl	NOUN
ftr-464	1573	19	1995	1995	NUM
ftr-464	1573	20	)	)	PUNCT
ftr-464	1573	21	.	.	PUNCT
ftr-464	1574	1	affd	affd	PROPN
ftr-464	1574	2	,	,	PUNCT
ftr-464	1574	3	96	96	NUM
ftr-464	1574	4	-	-	SYM
ftr-464	1574	5	1	1	NUM
ftr-464	1574	6	u.s	u.s	PROPN
ftr-464	1574	7	.	.	PROPN
ftr-464	1574	8	tax	tax	PROPN
ftr-464	1574	9	cas	cas	PROPN
ftr-464	1574	10	.	.	PUNCT
ftr-464	1574	11	(	(	PUNCT
ftr-464	1574	12	cch	cch	PROPN
ftr-464	1574	13	)	)	PUNCT
ftr-464	1574	14	7	7	NUM
ftr-464	1574	15	50,314	50,314	NUM
ftr-464	1574	16	(	(	PUNCT
ftr-464	1574	17	fed	fed	PROPN
ftr-464	1574	18	.	.	PUNCT
ftr-464	1574	19	cir	cir	PROPN
ftr-464	1574	20	.	.	PUNCT
ftr-464	1574	21	1996	1996	NUM
ftr-464	1574	22	)	)	PUNCT
ftr-464	1574	23	.	.	PUNCT
ftr-464	1575	1	in	in	ADP
ftr-464	1575	2	clayton	clayton	PROPN
ftr-464	1575	3	,	,	PUNCT
ftr-464	1575	4	the	the	DET
ftr-464	1575	5	u.s	u.s	PROPN
ftr-464	1575	6	.	.	PROPN
ftr-464	1575	7	court	court	PROPN
ftr-464	1575	8	of	of	ADP
ftr-464	1575	9	federal	federal	ADJ
ftr-464	1575	10	claims	claim	NOUN
ftr-464	1575	11	approved	approve	VERB
ftr-464	1575	12	the	the	DET
ftr-464	1575	13	separate	separate	ADJ
ftr-464	1575	14	identification	identification	NOUN
ftr-464	1575	15	of	of	ADP
ftr-464	1575	16	the	the	DET
ftr-464	1575	17	"	"	PUNCT
ftr-464	1575	18	increment	increment	NOUN
ftr-464	1575	19	"	"	PUNCT
ftr-464	1575	20	in	in	ADP
ftr-464	1575	21	a	a	DET
ftr-464	1575	22	distribution	distribution	NOUN
ftr-464	1575	23	on	on	ADP
ftr-464	1575	24	termination	termination	NOUN
ftr-464	1575	25	of	of	ADP
ftr-464	1575	26	an	an	DET
ftr-464	1575	27	esop	esop	NOUN
ftr-464	1575	28	.	.	PUNCT
ftr-464	1576	1	while	while	SCONJ
ftr-464	1576	2	rejecting	reject	VERB
ftr-464	1576	3	the	the	DET
ftr-464	1576	4	argument	argument	NOUN
ftr-464	1576	5	that	that	SCONJ
ftr-464	1576	6	capital	capital	NOUN
ftr-464	1576	7	gains	gain	NOUN
ftr-464	1576	8	recognized	recognize	VERB
ftr-464	1576	9	by	by	ADP
ftr-464	1576	10	the	the	DET
ftr-464	1576	11	trust	trust	NOUN
ftr-464	1576	12	could	could	AUX
ftr-464	1576	13	pass	pass	VERB
ftr-464	1576	14	through	through	ADP
ftr-464	1576	15	to	to	ADP
ftr-464	1576	16	the	the	DET
ftr-464	1576	17	beneficiary	beneficiary	NOUN
ftr-464	1576	18	.	.	PUNCT
ftr-464	1577	1	i	i	PRON
ftr-464	1577	2	d.	d.	PROPN
ftr-464	1577	3	at	at	ADP
ftr-464	1577	4	89,23189,232	89,23189,232	PROPN
ftr-464	1577	5	.	.	PUNCT
ftr-464	1578	1	the	the	DET
ftr-464	1578	2	court	court	NOUN
ftr-464	1578	3	noted	note	VERB
ftr-464	1578	4	that	that	SCONJ
ftr-464	1578	5	the	the	DET
ftr-464	1578	6	conduit	conduit	NOUN
ftr-464	1578	7	rules	rule	NOUN
ftr-464	1578	8	of	of	ADP
ftr-464	1578	9	subchapter	subchapter	NOUN
ftr-464	1578	10	j	j	PROPN
ftr-464	1578	11	do	do	AUX
ftr-464	1578	12	not	not	PART
ftr-464	1578	13	apply	apply	VERB
ftr-464	1578	14	to	to	ADP
ftr-464	1578	15	employer	employer	NOUN
ftr-464	1578	16	trusts	trust	NOUN
ftr-464	1578	17	.	.	PUNCT
ftr-464	1579	1	i	i	PRON
ftr-464	1579	2	d.	d.	PROPN
ftr-464	1579	3	at	at	ADP
ftr-464	1579	4	89,232	89,232	NUM
ftr-464	1579	5	(	(	PUNCT
ftr-464	1579	6	citing	cite	VERB
ftr-464	1579	7	rev	rev	PROPN
ftr-464	1579	8	.	.	PROPN
ftr-464	1579	9	rul	rul	NOUN
ftr-464	1579	10	.	.	PUNCT
ftr-464	1579	11	72	72	NUM
ftr-464	1579	12	-	-	SYM
ftr-464	1579	13	99	99	NUM
ftr-464	1579	14	,	,	PUNCT
ftr-464	1579	15	1972	1972	NUM
ftr-464	1579	16	-	-	SYM
ftr-464	1579	17	1	1	NUM
ftr-464	1579	18	c.b	c.b	PROPN
ftr-464	1579	19	.	.	PROPN
ftr-464	1579	20	115	115	NUM
ftr-464	1579	21	,	,	PUNCT
ftr-464	1579	22	and	and	CCONJ
ftr-464	1579	23	rev	rev	PROPN
ftr-464	1579	24	.	.	PROPN
ftr-464	1579	25	rul	rul	NOUN
ftr-464	1579	26	.	.	PUNCT
ftr-464	1580	1	55	55	NUM
ftr-464	1580	2	-	-	SYM
ftr-464	1580	3	61	61	NUM
ftr-464	1580	4	,	,	PUNCT
ftr-464	1580	5	1955	1955	NUM
ftr-464	1580	6	-	-	SYM
ftr-464	1580	7	1	1	NUM
ftr-464	1580	8	c.b	c.b	PROPN
ftr-464	1580	9	.	.	PROPN
ftr-464	1580	10	40	40	NUM
ftr-464	1580	11	)	)	PUNCT
ftr-464	1580	12	.	.	PUNCT
ftr-464	1581	1	228	228	NUM
ftr-464	1581	2	.	.	PUNCT
ftr-464	1582	1	a	a	DET
ftr-464	1582	2	recent	recent	ADJ
ftr-464	1582	3	report	report	NOUN
ftr-464	1582	4	of	of	ADP
ftr-464	1582	5	the	the	DET
ftr-464	1582	6	irs	irs	PROPN
ftr-464	1582	7	information	information	NOUN
ftr-464	1582	8	reporting	report	VERB
ftr-464	1582	9	program	program	NOUN
ftr-464	1582	10	advisory	advisory	PROPN
ftr-464	1582	11	committee	committee	NOUN
ftr-464	1582	12	states	state	VERB
ftr-464	1582	13	that	that	SCONJ
ftr-464	1582	14	"	"	PUNCT
ftr-464	1582	15	it	it	PRON
ftr-464	1582	16	is	be	AUX
ftr-464	1582	17	unclear	unclear	ADJ
ftr-464	1582	18	whether	whether	SCONJ
ftr-464	1582	19	rev	rev	NOUN
ftr-464	1582	20	.	.	PROPN
ftr-464	1582	21	rul	rul	NOUN
ftr-464	1582	22	.	.	PUNCT
ftr-464	1583	1	79	79	NUM
ftr-464	1583	2	-	-	SYM
ftr-464	1583	3	388	388	NUM
ftr-464	1583	4	is	be	AUX
ftr-464	1583	5	applicable	applicable	ADJ
ftr-464	1583	6	to	to	ADP
ftr-464	1583	7	distributions	distribution	NOUN
ftr-464	1583	8	from	from	ADP
ftr-464	1583	9	defined	define	VERB
ftr-464	1583	10	benefit	benefit	NOUN
ftr-464	1583	11	plans	plan	NOUN
ftr-464	1583	12	and	and	CCONJ
ftr-464	1583	13	,	,	PUNCT
ftr-464	1583	14	if	if	SCONJ
ftr-464	1583	15	applicable	applicable	ADJ
ftr-464	1583	16	,	,	PUNCT
ftr-464	1583	17	how	how	SCONJ
ftr-464	1583	18	its	its	PRON
ftr-464	1583	19	methodology	methodology	NOUN
ftr-464	1583	20	would	would	AUX
ftr-464	1583	21	apply	apply	VERB
ftr-464	1583	22	.	.	PUNCT
ftr-464	1583	23	"	"	PUNCT
ftr-464	1584	1	irpac	irpac	ADJ
ftr-464	1584	2	paper	paper	NOUN
ftr-464	1584	3	.	.	PUNCT
ftr-464	1585	1	supra	supra	PROPN
ftr-464	1585	2	note	note	PROPN
ftr-464	1585	3	98	98	NUM
ftr-464	1585	4	,	,	PUNCT
ftr-464	1585	5	issue	issue	NOUN
ftr-464	1585	6	5	5	NUM
ftr-464	1585	7	.	.	PUNCT
ftr-464	1586	1	the	the	DET
ftr-464	1586	2	report	report	NOUN
ftr-464	1586	3	adds	add	VERB
ftr-464	1586	4	that	that	SCONJ
ftr-464	1586	5	"	"	PUNCT
ftr-464	1586	6	[	[	X
ftr-464	1586	7	i]t	i]t	NOUN
ftr-464	1586	8	is	be	AUX
ftr-464	1586	9	unclear	unclear	ADJ
ftr-464	1586	10	,	,	PUNCT
ftr-464	1586	11	for	for	ADP
ftr-464	1586	12	payments	payment	NOUN
ftr-464	1586	13	made	make	VERB
ftr-464	1586	14	under	under	ADP
ftr-464	1586	15	a	a	DET
ftr-464	1586	16	defined	define	VERB
ftr-464	1586	17	benefit	benefit	NOUN
ftr-464	1586	18	plan	plan	NOUN
ftr-464	1586	19	,	,	PUNCT
ftr-464	1586	20	how	how	SCONJ
ftr-464	1586	21	a	a	DET
ftr-464	1586	22	plan	plan	NOUN
ftr-464	1586	23	administrator	administrator	NOUN
ftr-464	1586	24	would	would	AUX
ftr-464	1586	25	identify	identify	VERB
ftr-464	1586	26	contributions	contribution	NOUN
ftr-464	1586	27	from	from	ADP
ftr-464	1586	28	earnings	earning	NOUN
ftr-464	1586	29	and	and	CCONJ
ftr-464	1586	30	,	,	PUNCT
ftr-464	1586	31	with	with	ADP
ftr-464	1586	32	respect	respect	NOUN
ftr-464	1586	33	to	to	ADP
ftr-464	1586	34	contributions	contribution	NOUN
ftr-464	1586	35	,	,	PUNCT
ftr-464	1586	36	distinguish	distinguish	VERB
ftr-464	1586	37	between	between	ADP
ftr-464	1586	38	benefits	benefit	NOUN
ftr-464	1586	39	attributable	attributable	ADJ
ftr-464	1586	40	to	to	ADP
ftr-464	1586	41	services	service	NOUN
ftr-464	1586	42	performed	perform	VERB
ftr-464	1586	43	both	both	PRON
ftr-464	1586	44	[	[	X
ftr-464	1586	45	sic	sic	ADJ
ftr-464	1586	46	]	]	PUNCT
ftr-464	1586	47	before	before	ADP
ftr-464	1586	48	or	or	CCONJ
ftr-464	1586	49	after	after	ADP
ftr-464	1586	50	a	a	DET
ftr-464	1586	51	specified	specify	VERB
ftr-464	1586	52	date	date	NOUN
ftr-464	1586	53	for	for	ADP
ftr-464	1586	54	a	a	DET
ftr-464	1586	55	specific	specific	ADJ
ftr-464	1586	56	employee	employee	NOUN
ftr-464	1586	57	.	.	PUNCT
ftr-464	1586	58	"	"	PUNCT
ftr-464	1587	1	i	i	PRON
ftr-464	1587	2	d.	d.	PROPN
ftr-464	1587	3	the	the	DET
ftr-464	1587	4	report	report	NOUN
ftr-464	1587	5	recommends	recommend	VERB
ftr-464	1587	6	that	that	SCONJ
ftr-464	1587	7	"	"	PUNCT
ftr-464	1587	8	[	[	X
ftr-464	1587	9	the	the	DET
ftr-464	1587	10	service	service	NOUN
ftr-464	1587	11	should	should	AUX
ftr-464	1587	12	clarify	clarify	VERB
ftr-464	1587	13	whether	whether	SCONJ
ftr-464	1587	14	the	the	DET
ftr-464	1587	15	principles	principle	NOUN
ftr-464	1587	16	contained	contain	VERB
ftr-464	1587	17	in	in	ADP
ftr-464	1587	18	rev	rev	PROPN
ftr-464	1587	19	.	.	PROPN
ftr-464	1588	1	rul	rul	PROPN
ftr-464	1588	2	.	.	PUNCT
ftr-464	1588	3	79	79	NUM
ftr-464	1588	4	-	-	SYM
ftr-464	1588	5	388	388	NUM
ftr-464	1588	6	apply	apply	VERB
ftr-464	1588	7	to	to	ADP
ftr-464	1588	8	pensions	pension	NOUN
ftr-464	1588	9	paid	pay	VERB
ftr-464	1588	10	from	from	ADP
ftr-464	1588	11	defined	define	VERB
ftr-464	1588	12	benefit	benefit	NOUN
ftr-464	1588	13	plans	plan	NOUN
ftr-464	1588	14	"	"	PUNCT
ftr-464	1588	15	;	;	PUNCT
ftr-464	1588	16	and	and	CCONJ
ftr-464	1588	17	,	,	PUNCT
ftr-464	1588	18	if	if	SCONJ
ftr-464	1588	19	they	they	PRON
ftr-464	1588	20	do	do	AUX
ftr-464	1588	21	apply	apply	VERB
ftr-464	1588	22	,	,	PUNCT
ftr-464	1588	23	it	it	PRON
ftr-464	1588	24	should	should	AUX
ftr-464	1588	25	"	"	PUNCT
ftr-464	1588	26	provide	provide	VERB
ftr-464	1588	27	guidance	guidance	NOUN
ftr-464	1588	28	that	that	SCONJ
ftr-464	1588	29	any	any	DET
ftr-464	1588	30	reasonable	reasonable	ADJ
ftr-464	1588	31	method	method	NOUN
ftr-464	1588	32	may	may	AUX
ftr-464	1588	33	be	be	AUX
ftr-464	1588	34	used	use	VERB
ftr-464	1588	35	by	by	ADP
ftr-464	1588	36	payorslplan	payorslplan	ADJ
ftr-464	1588	37	administrators	administrator	NOUN
ftr-464	1588	38	"	"	PUNCT
ftr-464	1588	39	for	for	ADP
ftr-464	1588	40	making	make	VERB
ftr-464	1588	41	this	this	DET
ftr-464	1588	42	determination	determination	NOUN
ftr-464	1588	43	.	.	PUNCT
ftr-464	1589	1	i	i	PRON
ftr-464	1589	2	d.	d.	PROPN
ftr-464	1589	3	229	229	NUM
ftr-464	1589	4	.	.	PUNCT
ftr-464	1590	1	chief	chief	ADJ
ftr-464	1590	2	counsel	counsel	NOUN
ftr-464	1590	3	noted	note	VERB
ftr-464	1590	4	further	far	ADV
ftr-464	1590	5	that	that	SCONJ
ftr-464	1590	6	"	"	PUNCT
ftr-464	1590	7	in	in	ADP
ftr-464	1590	8	many	many	ADJ
ftr-464	1590	9	cases	case	NOUN
ftr-464	1590	10	it	it	PRON
ftr-464	1590	11	would	would	AUX
ftr-464	1590	12	be	be	AUX
ftr-464	1590	13	difficult	difficult	ADJ
ftr-464	1590	14	,	,	PUNCT
ftr-464	1590	15	if	if	SCONJ
ftr-464	1590	16	not	not	PART
ftr-464	1590	17	impossible	impossible	ADJ
ftr-464	1590	18	,	,	PUNCT
ftr-464	1590	19	to	to	PART
ftr-464	1590	20	determine	determine	VERB
ftr-464	1590	21	the	the	DET
ftr-464	1590	22	amount	amount	NOUN
ftr-464	1590	23	of	of	ADP
ftr-464	1590	24	earnings	earning	NOUN
ftr-464	1590	25	that	that	PRON
ftr-464	1590	26	are	be	AUX
ftr-464	1590	27	allocated	allocate	VERB
ftr-464	1590	28	,	,	PUNCT
ftr-464	1590	29	or	or	CCONJ
ftr-464	1590	30	should	should	AUX
ftr-464	1590	31	be	be	AUX
ftr-464	1590	32	treated	treat	VERB
ftr-464	1590	33	as	as	ADP
ftr-464	1590	34	allocated	allocate	VERB
ftr-464	1590	35	,	,	PUNCT
ftr-464	1590	36	to	to	ADP
ftr-464	1590	37	each	each	DET
ftr-464	1590	38	employee	employee	NOUN
ftr-464	1590	39	's	's	PART
ftr-464	1590	40	account	account	NOUN
ftr-464	1590	41	.	.	PUNCT
ftr-464	1590	42	"	"	PUNCT
ftr-464	1591	1	gen	gen	PROPN
ftr-464	1591	2	.	.	PROPN
ftr-464	1591	3	couns	couns	PROPN
ftr-464	1591	4	.	.	PUNCT
ftr-464	1592	1	mem	mem	PROPN
ftr-464	1592	2	.	.	PROPN
ftr-464	1593	1	36,344	36,344	NUM
ftr-464	1593	2	.	.	PUNCT
ftr-464	1594	1	supra	supra	PROPN
ftr-464	1594	2	note	note	PROPN
ftr-464	1594	3	209	209	NUM
ftr-464	1594	4	,	,	PUNCT
ftr-464	1594	5	at	at	ADP
ftr-464	1594	6	$	$	SYM
ftr-464	1594	7	9	9	NUM
ftr-464	1594	8	.	.	PUNCT
ftr-464	1595	1	see	see	VERB
ftr-464	1595	2	also	also	ADV
ftr-464	1595	3	gen	gen	PROPN
ftr-464	1595	4	.	.	PROPN
ftr-464	1595	5	couns	couns	PROPN
ftr-464	1595	6	.	.	PUNCT
ftr-464	1596	1	mem	mem	PROPN
ftr-464	1596	2	.	.	X
ftr-464	1596	3	38,007	38,007	NUM
ftr-464	1596	4	,	,	PUNCT
ftr-464	1596	5	supra	supra	PROPN
ftr-464	1596	6	note	note	NOUN
ftr-464	1596	7	209	209	NUM
ftr-464	1596	8	(	(	PUNCT
ftr-464	1597	1	chief	chief	ADJ
ftr-464	1597	2	counsel	counsel	NOUN
ftr-464	1597	3	acquiesced	acquiesce	VERB
ftr-464	1597	4	to	to	ADP
ftr-464	1597	5	the	the	DET
ftr-464	1597	6	approach	approach	NOUN
ftr-464	1597	7	taken	take	VERB
ftr-464	1597	8	in	in	ADP
ftr-464	1597	9	rev	rev	PROPN
ftr-464	1597	10	.	.	PUNCT
ftr-464	1597	11	rul	rul	PROPN
ftr-464	1597	12	.	.	PUNCT
ftr-464	1598	1	79	79	NUM
ftr-464	1598	2	-	-	SYM
ftr-464	1598	3	388	388	NUM
ftr-464	1598	4	,	,	PUNCT
ftr-464	1598	5	1979	1979	NUM
ftr-464	1598	6	-	-	SYM
ftr-464	1598	7	2	2	NUM
ftr-464	1598	8	c.b	c.b	PROPN
ftr-464	1598	9	.	.	PROPN
ftr-464	1598	10	270	270	NUM
ftr-464	1598	11	)	)	PUNCT
ftr-464	1598	12	.	.	PUNCT
ftr-464	1599	1	in	in	ADP
ftr-464	1599	2	gen	gen	PROPN
ftr-464	1599	3	.	.	PROPN
ftr-464	1599	4	couns	couns	PROPN
ftr-464	1599	5	.	.	PUNCT
ftr-464	1600	1	mem	mem	PROPN
ftr-464	1600	2	.	.	PROPN
ftr-464	1600	3	38,007	38,007	NUM
ftr-464	1600	4	.	.	PUNCT
ftr-464	1601	1	chief	chief	ADJ
ftr-464	1601	2	counsel	counsel	NOUN
ftr-464	1601	3	pointed	point	VERB
ftr-464	1601	4	out	out	ADP
ftr-464	1601	5	that	that	SCONJ
ftr-464	1601	6	"	"	PUNCT
ftr-464	1601	7	[	[	X
ftr-464	1601	8	a	a	X
ftr-464	1601	9	]	]	X
ftr-464	1601	10	similar	similar	ADJ
ftr-464	1601	11	allocation	allocation	NOUN
ftr-464	1601	12	problem	problem	NOUN
ftr-464	1601	13	was	be	AUX
ftr-464	1601	14	involved	involve	VERB
ftr-464	1601	15	in	in	ADP
ftr-464	1601	16	the	the	DET
ftr-464	1601	17	original	original	ADJ
ftr-464	1601	18	lump	lump	NOUN
ftr-464	1601	19	-	-	PUNCT
ftr-464	1601	20	sum	sum	NOUN
ftr-464	1601	21	distribution	distribution	NOUN
ftr-464	1601	22	provisions	provision	NOUN
ftr-464	1601	23	of	of	ADP
ftr-464	1601	24	section	section	NOUN
ftr-464	1601	25	402	402	NUM
ftr-464	1601	26	,	,	PUNCT
ftr-464	1601	27	"	"	PUNCT
ftr-464	1601	28	requiring	require	VERB
ftr-464	1601	29	identification	identification	NOUN
ftr-464	1601	30	of	of	ADP
ftr-464	1601	31	"	"	PUNCT
ftr-464	1601	32	any	any	DET
ftr-464	1601	33	part	part	NOUN
ftr-464	1601	34	of	of	ADP
ftr-464	1601	35	a	a	DET
ftr-464	1601	36	lump	lump	NOUN
ftr-464	1601	37	-	-	PUNCT
ftr-464	1601	38	sum	sum	NOUN
ftr-464	1601	39	19961	19961	NUM
ftr-464	1601	40	florida	florida	PROPN
ftr-464	1601	41	tax	tax	NOUN
ftr-464	1601	42	review	review	NOUN
ftr-464	1601	43	problems	problem	NOUN
ftr-464	1601	44	of	of	ADP
ftr-464	1601	45	allocation	allocation	NOUN
ftr-464	1601	46	are	be	AUX
ftr-464	1601	47	compounded	compound	VERB
ftr-464	1601	48	when	when	SCONJ
ftr-464	1601	49	the	the	DET
ftr-464	1601	50	distribution	distribution	NOUN
ftr-464	1601	51	is	be	AUX
ftr-464	1601	52	made	make	VERB
ftr-464	1601	53	in	in	ADP
ftr-464	1601	54	a	a	DET
ftr-464	1601	55	series	series	NOUN
ftr-464	1601	56	of	of	ADP
ftr-464	1601	57	payments	payment	NOUN
ftr-464	1601	58	,	,	PUNCT
ftr-464	1601	59	23	23	NUM
ftr-464	1601	60	'	'	PUNCT
ftr-464	1601	61	rather	rather	ADV
ftr-464	1601	62	than	than	ADP
ftr-464	1601	63	a	a	DET
ftr-464	1601	64	lump	lump	NOUN
ftr-464	1601	65	sum	sum	NOUN
ftr-464	1601	66	,	,	PUNCT
ftr-464	1601	67	and	and	CCONJ
ftr-464	1601	68	have	have	AUX
ftr-464	1601	69	been	be	AUX
ftr-464	1601	70	emphasized23	emphasized23	NOUN
ftr-464	1601	71	in	in	ADP
ftr-464	1601	72	a	a	DET
ftr-464	1601	73	recent	recent	ADJ
ftr-464	1601	74	report	report	NOUN
ftr-464	1601	75	by	by	ADP
ftr-464	1601	76	the	the	DET
ftr-464	1601	77	information	information	NOUN
ftr-464	1601	78	reporting	report	VERB
ftr-464	1601	79	program	program	NOUN
ftr-464	1601	80	advisory	advisory	PROPN
ftr-464	1601	81	committee	committee	NOUN
ftr-464	1601	82	to	to	ADP
ftr-464	1601	83	the	the	DET
ftr-464	1601	84	irs	irs	PROPN
ftr-464	1601	85	.	.	PROPN
ftr-464	1602	1	2	2	NUM
ftr-464	1602	2	the	the	DET
ftr-464	1602	3	u.s	u.s	PROPN
ftr-464	1602	4	.	.	PROPN
ftr-464	1602	5	and	and	CCONJ
ftr-464	1602	6	oecd	oecd	PROPN
ftr-464	1602	7	model	model	NOUN
ftr-464	1602	8	treaty	treaty	NOUN
ftr-464	1602	9	provision	provision	NOUN
ftr-464	1602	10	for	for	ADP
ftr-464	1602	11	pensions	pension	NOUN
ftr-464	1602	12	allows	allow	VERB
ftr-464	1602	13	these	these	DET
ftr-464	1602	14	administrative	administrative	ADJ
ftr-464	1602	15	difficulties	difficulty	NOUN
ftr-464	1602	16	to	to	PART
ftr-464	1602	17	be	be	AUX
ftr-464	1602	18	completely	completely	ADV
ftr-464	1602	19	sidestepped	sidestep	VERB
ftr-464	1602	20	.	.	PUNCT
ftr-464	1603	1	because	because	SCONJ
ftr-464	1603	2	only	only	ADV
ftr-464	1603	3	the	the	DET
ftr-464	1603	4	state	state	NOUN
ftr-464	1603	5	of	of	ADP
ftr-464	1603	6	residence	residence	NOUN
ftr-464	1603	7	of	of	ADP
ftr-464	1603	8	the	the	DET
ftr-464	1603	9	recipient	recipient	NOUN
ftr-464	1603	10	may	may	AUX
ftr-464	1603	11	tax	tax	VERB
ftr-464	1603	12	a	a	DET
ftr-464	1603	13	pension	pension	NOUN
ftr-464	1603	14	payment	payment	NOUN
ftr-464	1603	15	,	,	PUNCT
ftr-464	1603	16	there	there	PRON
ftr-464	1603	17	is	be	VERB
ftr-464	1603	18	no	no	DET
ftr-464	1603	19	need	need	NOUN
ftr-464	1603	20	for	for	SCONJ
ftr-464	1603	21	the	the	DET
ftr-464	1603	22	plan	plan	NOUN
ftr-464	1603	23	administrator	administrator	NOUN
ftr-464	1603	24	to	to	PART
ftr-464	1603	25	make	make	VERB
ftr-464	1603	26	the	the	DET
ftr-464	1603	27	allocation	allocation	NOUN
ftr-464	1603	28	between	between	ADP
ftr-464	1603	29	compensation	compensation	NOUN
ftr-464	1603	30	and	and	CCONJ
ftr-464	1603	31	earnings	earning	NOUN
ftr-464	1603	32	.	.	PUNCT
ftr-464	1604	1	similar	similar	ADJ
ftr-464	1604	2	administrative	administrative	ADJ
ftr-464	1604	3	concerns	concern	NOUN
ftr-464	1604	4	are	be	AUX
ftr-464	1604	5	the	the	DET
ftr-464	1604	6	most	most	ADV
ftr-464	1604	7	convincing	convincing	ADJ
ftr-464	1604	8	justification	justification	NOUN
ftr-464	1604	9	for	for	ADP
ftr-464	1604	10	federal	federal	ADJ
ftr-464	1604	11	legislation	legislation	NOUN
ftr-464	1604	12	enacted	enact	VERB
ftr-464	1604	13	in	in	ADP
ftr-464	1604	14	1996	1996	NUM
ftr-464	1604	15	that	that	PRON
ftr-464	1604	16	bars	bar	VERB
ftr-464	1604	17	an	an	DET
ftr-464	1604	18	individual	individual	ADJ
ftr-464	1604	19	state	state	NOUN
ftr-464	1604	20	of	of	ADP
ftr-464	1604	21	the	the	DET
ftr-464	1604	22	united	united	PROPN
ftr-464	1604	23	states	states	PROPN
ftr-464	1604	24	from	from	ADP
ftr-464	1604	25	imposing	impose	VERB
ftr-464	1604	26	tax2	tax2	NOUN
ftr-464	1604	27	1	1	NUM
ftr-464	1604	28	3	3	NUM
ftr-464	1604	29	on	on	ADP
ftr-464	1604	30	pension	pension	NOUN
ftr-464	1604	31	payments	payment	NOUN
ftr-464	1604	32	made	make	VERB
ftr-464	1604	33	to	to	ADP
ftr-464	1604	34	an	an	DET
ftr-464	1604	35	distribution	distribution	NOUN
ftr-464	1604	36	which	which	PRON
ftr-464	1604	37	represented	represent	VERB
ftr-464	1604	38	employer	employer	NOUN
ftr-464	1604	39	contributions	contribution	NOUN
ftr-464	1604	40	accrued	accrue	VERB
ftr-464	1604	41	after	after	ADP
ftr-464	1604	42	1969	1969	NUM
ftr-464	1604	43	.	.	PUNCT
ftr-464	1604	44	"	"	PUNCT
ftr-464	1605	1	i	i	PRON
ftr-464	1605	2	d.	d.	VERB
ftr-464	1605	3	at	at	ADP
ftr-464	1605	4	*	*	PROPN
ftr-464	1605	5	5	5	NUM
ftr-464	1605	6	.	.	PUNCT
ftr-464	1605	7	chief	chief	ADJ
ftr-464	1605	8	counsel	counsel	NOUN
ftr-464	1605	9	confessed	confess	VERB
ftr-464	1605	10	that	that	SCONJ
ftr-464	1605	11	"	"	PUNCT
ftr-464	1605	12	[	[	X
ftr-464	1605	13	i]t	i]t	PROPN
ftr-464	1605	14	was	be	AUX
ftr-464	1605	15	found	find	VERB
ftr-464	1605	16	difficult	difficult	ADJ
ftr-464	1605	17	if	if	SCONJ
ftr-464	1605	18	not	not	PART
ftr-464	1605	19	impossible	impossible	ADJ
ftr-464	1605	20	to	to	PART
ftr-464	1605	21	administer	administer	VERB
ftr-464	1605	22	this	this	DET
ftr-464	1605	23	provision	provision	NOUN
ftr-464	1605	24	"	"	PUNCT
ftr-464	1605	25	;	;	PUNCT
ftr-464	1605	26	thus	thus	ADV
ftr-464	1605	27	,	,	PUNCT
ftr-464	1605	28	in	in	ADP
ftr-464	1605	29	1974	1974	NUM
ftr-464	1605	30	erisa	erisa	NOUN
ftr-464	1605	31	replaced	replace	VERB
ftr-464	1605	32	it	it	PRON
ftr-464	1605	33	with	with	ADP
ftr-464	1605	34	"	"	PUNCT
ftr-464	1605	35	a	a	DET
ftr-464	1605	36	relatively	relatively	ADV
ftr-464	1605	37	simple	simple	ADJ
ftr-464	1605	38	averaging	averaging	NOUN
ftr-464	1605	39	.	.	PUNCT
ftr-464	1605	40	"	"	PUNCT
ftr-464	1606	1	i	i	PRON
ftr-464	1606	2	d.	d.	VERB
ftr-464	1606	3	at	at	ADP
ftr-464	1606	4	*	*	PROPN
ftr-464	1606	5	5	5	NUM
ftr-464	1606	6	-	-	SYM
ftr-464	1606	7	6	6	NUM
ftr-464	1606	8	.	.	NOUN
ftr-464	1606	9	230	230	NUM
ftr-464	1606	10	.	.	PUNCT
ftr-464	1607	1	irpac	irpac	ADJ
ftr-464	1607	2	paper	paper	NOUN
ftr-464	1607	3	,	,	PUNCT
ftr-464	1607	4	supra	supra	PROPN
ftr-464	1607	5	note	note	NOUN
ftr-464	1607	6	98	98	NUM
ftr-464	1607	7	,	,	PUNCT
ftr-464	1607	8	issue	issue	NOUN
ftr-464	1607	9	6	6	NUM
ftr-464	1607	10	(	(	PUNCT
ftr-464	1607	11	"	"	PUNCT
ftr-464	1607	12	it	it	PRON
ftr-464	1607	13	is	be	AUX
ftr-464	1607	14	unclear	unclear	ADJ
ftr-464	1608	1	how	how	SCONJ
ftr-464	1608	2	the	the	DET
ftr-464	1608	3	principles	principle	NOUN
ftr-464	1608	4	contained	contain	VERB
ftr-464	1608	5	in	in	ADP
ftr-464	1608	6	rev	rev	PROPN
ftr-464	1608	7	.	.	PROPN
ftr-464	1608	8	rul	rul	PROPN
ftr-464	1609	1	.	.	PUNCT
ftr-464	1609	2	79	79	NUM
ftr-464	1609	3	-	-	SYM
ftr-464	1609	4	388	388	NUM
ftr-464	1609	5	would	would	AUX
ftr-464	1609	6	apply	apply	VERB
ftr-464	1609	7	to	to	ADP
ftr-464	1609	8	pensions	pension	NOUN
ftr-464	1609	9	,	,	PUNCT
ftr-464	1609	10	other	other	ADJ
ftr-464	1609	11	than	than	ADP
ftr-464	1609	12	lump	lump	NOUN
ftr-464	1609	13	sum	sum	NOUN
ftr-464	1609	14	distributions	distribution	NOUN
ftr-464	1609	15	,	,	PUNCT
ftr-464	1609	16	which	which	PRON
ftr-464	1609	17	are	be	AUX
ftr-464	1609	18	attributable	attributable	ADJ
ftr-464	1609	19	to	to	ADP
ftr-464	1609	20	services	service	NOUN
ftr-464	1609	21	performed	perform	VERB
ftr-464	1609	22	both	both	CCONJ
ftr-464	1609	23	within	within	ADP
ftr-464	1609	24	and	and	CCONJ
ftr-464	1609	25	outside	outside	ADP
ftr-464	1609	26	the	the	DET
ftr-464	1609	27	united	united	PROPN
ftr-464	1609	28	states	states	PROPN
ftr-464	1609	29	.	.	PUNCT
ftr-464	1610	1	"	"	PUNCT
ftr-464	1610	2	)	)	PUNCT
ftr-464	1610	3	.	.	PUNCT
ftr-464	1611	1	231	231	NUM
ftr-464	1611	2	.	.	PUNCT
ftr-464	1612	1	the	the	DET
ftr-464	1612	2	irpac	irpac	ADJ
ftr-464	1612	3	report	report	NOUN
ftr-464	1612	4	also	also	ADV
ftr-464	1612	5	criticized	criticize	VERB
ftr-464	1612	6	"	"	PUNCT
ftr-464	1612	7	current	current	ADJ
ftr-464	1612	8	rules	rule	NOUN
ftr-464	1612	9	that	that	PRON
ftr-464	1612	10	may	may	AUX
ftr-464	1612	11	require	require	VERB
ftr-464	1612	12	the	the	DET
ftr-464	1612	13	application	application	NOUN
ftr-464	1612	14	of	of	ADP
ftr-464	1612	15	three	three	NUM
ftr-464	1612	16	distinct	distinct	ADJ
ftr-464	1612	17	withholding	withholding	NOUN
ftr-464	1612	18	methodologies	methodology	NOUN
ftr-464	1612	19	to	to	ADP
ftr-464	1612	20	a	a	DET
ftr-464	1612	21	single	single	ADJ
ftr-464	1612	22	pension	pension	NOUN
ftr-464	1612	23	payment	payment	NOUN
ftr-464	1612	24	to	to	ADP
ftr-464	1612	25	a	a	DET
ftr-464	1612	26	nonresident	nonresident	ADJ
ftr-464	1612	27	alien	alien	NOUN
ftr-464	1612	28	"	"	PUNCT
ftr-464	1612	29	for	for	ADP
ftr-464	1612	30	promoting	promote	VERB
ftr-464	1612	31	"	"	PUNCT
ftr-464	1612	32	undue	undue	ADJ
ftr-464	1612	33	hardship	hardship	NOUN
ftr-464	1612	34	"	"	PUNCT
ftr-464	1612	35	and	and	CCONJ
ftr-464	1612	36	"	"	PUNCT
ftr-464	1612	37	confusion	confusion	NOUN
ftr-464	1612	38	.	.	PUNCT
ftr-464	1612	39	"	"	PUNCT
ftr-464	1613	1	i	i	PRON
ftr-464	1613	2	d.	d.	VERB
ftr-464	1613	3	at	at	ADP
ftr-464	1613	4	issue	issue	NOUN
ftr-464	1613	5	3	3	NUM
ftr-464	1613	6	.	.	PUNCT
ftr-464	1614	1	under	under	ADP
ftr-464	1614	2	the	the	DET
ftr-464	1614	3	current	current	ADJ
ftr-464	1614	4	withholding	withholding	NOUN
ftr-464	1614	5	rules	rule	NOUN
ftr-464	1614	6	:	:	PUNCT
ftr-464	1614	7	(	(	PUNCT
ftr-464	1614	8	1	1	X
ftr-464	1614	9	)	)	PUNCT
ftr-464	1614	10	"	"	PUNCT
ftr-464	1614	11	[	[	X
ftr-464	1614	12	t]hat	t]hat	DET
ftr-464	1614	13	portion	portion	NOUN
ftr-464	1614	14	of	of	ADP
ftr-464	1614	15	[	[	X
ftr-464	1614	16	a	a	DET
ftr-464	1614	17	distribution	distribution	NOUN
ftr-464	1614	18	]	]	PUNCT
ftr-464	1614	19	attributable	attributable	ADJ
ftr-464	1614	20	to	to	ADP
ftr-464	1614	21	pension	pension	NOUN
ftr-464	1614	22	contributions	contribution	NOUN
ftr-464	1614	23	for	for	ADP
ftr-464	1614	24	u.s	u.s	PROPN
ftr-464	1614	25	.	.	PROPN
ftr-464	1614	26	services	service	NOUN
ftr-464	1614	27	performed	perform	VERB
ftr-464	1614	28	after	after	ADP
ftr-464	1614	29	1986	1986	NUM
ftr-464	1614	30	...	...	PUNCT
ftr-464	1614	31	is	be	AUX
ftr-464	1614	32	[	[	X
ftr-464	1614	33	generally	generally	ADV
ftr-464	1614	34	]	]	X
ftr-464	1614	35	subject	subject	ADJ
ftr-464	1614	36	to	to	ADP
ftr-464	1614	37	the	the	DET
ftr-464	1614	38	10	10	NUM
ftr-464	1614	39	%	%	NOUN
ftr-464	1614	40	withholding	withholding	NOUN
ftr-464	1614	41	requirement	requirement	NOUN
ftr-464	1614	42	under	under	ADP
ftr-464	1614	43	irc	irc	PROPN
ftr-464	1614	44	section	section	NOUN
ftr-464	1614	45	3405(b	3405(b	NOUN
ftr-464	1614	46	)	)	PUNCT
ftr-464	1614	47	unless	unless	SCONJ
ftr-464	1614	48	[	[	X
ftr-464	1614	49	the	the	DET
ftr-464	1614	50	beneficiary	beneficiary	NOUN
ftr-464	1614	51	]	]	PUNCT
ftr-464	1614	52	elects	elect	NOUN
ftr-464	1614	53	out	out	ADP
ftr-464	1614	54	of	of	ADP
ftr-464	1614	55	withholding	withholding	NOUN
ftr-464	1614	56	in	in	ADP
ftr-464	1614	57	which	which	DET
ftr-464	1614	58	case	case	NOUN
ftr-464	1614	59	30	30	NUM
ftr-464	1614	60	%	%	NOUN
ftr-464	1614	61	withholding	withholding	NOUN
ftr-464	1614	62	under	under	ADP
ftr-464	1614	63	section	section	NOUN
ftr-464	1614	64	1441	1441	NUM
ftr-464	1614	65	would	would	AUX
ftr-464	1614	66	apply	apply	VERB
ftr-464	1614	67	"	"	PUNCT
ftr-464	1614	68	;	;	PUNCT
ftr-464	1614	69	(	(	PUNCT
ftr-464	1614	70	2	2	X
ftr-464	1614	71	)	)	PUNCT
ftr-464	1614	72	however	however	ADV
ftr-464	1614	73	,	,	PUNCT
ftr-464	1614	74	"	"	PUNCT
ftr-464	1614	75	the	the	DET
ftr-464	1614	76	20	20	NUM
ftr-464	1614	77	%	%	NOUN
ftr-464	1614	78	withholding	withholding	NOUN
ftr-464	1614	79	requirement	requirement	NOUN
ftr-464	1614	80	under	under	ADP
ftr-464	1614	81	section	section	NOUN
ftr-464	1614	82	3405(c	3405(c	NOUN
ftr-464	1614	83	)	)	PUNCT
ftr-464	1614	84	"	"	PUNCT
ftr-464	1614	85	would	would	AUX
ftr-464	1614	86	apply	apply	VERB
ftr-464	1614	87	mandatorily	mandatorily	ADV
ftr-464	1614	88	to	to	ADP
ftr-464	1614	89	any	any	DET
ftr-464	1614	90	such	such	ADJ
ftr-464	1614	91	amount	amount	NOUN
ftr-464	1614	92	"	"	PUNCT
ftr-464	1614	93	in	in	ADP
ftr-464	1614	94	excess	excess	NOUN
ftr-464	1614	95	of	of	ADP
ftr-464	1614	96	the	the	DET
ftr-464	1614	97	minimum	minimum	ADJ
ftr-464	1614	98	required	require	VERB
ftr-464	1614	99	distribution	distribution	NOUN
ftr-464	1614	100	under	under	ADP
ftr-464	1614	101	section	section	NOUN
ftr-464	1614	102	401(a)(9	401(a)(9	PROPN
ftr-464	1614	103	)	)	PUNCT
ftr-464	1614	104	"	"	PUNCT
ftr-464	1614	105	;	;	PUNCT
ftr-464	1614	106	and	and	CCONJ
ftr-464	1614	107	(	(	PUNCT
ftr-464	1614	108	3	3	X
ftr-464	1614	109	)	)	PUNCT
ftr-464	1614	110	"	"	PUNCT
ftr-464	1614	111	that	that	DET
ftr-464	1614	112	portion	portion	NOUN
ftr-464	1614	113	of	of	ADP
ftr-464	1614	114	[	[	X
ftr-464	1614	115	a	a	DET
ftr-464	1614	116	distribution	distribution	NOUN
ftr-464	1614	117	]	]	PUNCT
ftr-464	1614	118	attributable	attributable	ADJ
ftr-464	1614	119	to	to	ADP
ftr-464	1614	120	contributions	contribution	NOUN
ftr-464	1614	121	for	for	ADP
ftr-464	1614	122	u.s	u.s	PROPN
ftr-464	1614	123	.	.	PROPN
ftr-464	1614	124	services	service	NOUN
ftr-464	1614	125	performed	perform	VERB
ftr-464	1614	126	before	before	ADP
ftr-464	1614	127	1987	1987	NUM
ftr-464	1614	128	plus	plus	CCONJ
ftr-464	1614	129	all	all	DET
ftr-464	1614	130	plan	plan	NOUN
ftr-464	1614	131	earnings	earning	NOUN
ftr-464	1614	132	would	would	AUX
ftr-464	1614	133	apparently	apparently	ADV
ftr-464	1614	134	be	be	AUX
ftr-464	1614	135	subject	subject	ADJ
ftr-464	1614	136	to	to	ADP
ftr-464	1614	137	30	30	NUM
ftr-464	1614	138	%	%	NOUN
ftr-464	1614	139	withholding	withholding	NOUN
ftr-464	1614	140	under	under	ADP
ftr-464	1614	141	section	section	NOUN
ftr-464	1614	142	1441	1441	NUM
ftr-464	1614	143	.	.	PUNCT
ftr-464	1614	144	"	"	PUNCT
ftr-464	1615	1	i	i	PRON
ftr-464	1615	2	d.	d.	PROPN
ftr-464	1615	3	the	the	DET
ftr-464	1615	4	report	report	NOUN
ftr-464	1615	5	notes	note	VERB
ftr-464	1615	6	that	that	SCONJ
ftr-464	1615	7	payors	payor	NOUN
ftr-464	1615	8	may	may	AUX
ftr-464	1615	9	have	have	VERB
ftr-464	1615	10	to	to	PART
ftr-464	1615	11	"	"	PUNCT
ftr-464	1615	12	issue	issue	VERB
ftr-464	1615	13	and	and	CCONJ
ftr-464	1615	14	process	process	VERB
ftr-464	1615	15	several	several	ADJ
ftr-464	1615	16	different	different	ADJ
ftr-464	1615	17	types	type	NOUN
ftr-464	1615	18	of	of	ADP
ftr-464	1615	19	information	information	NOUN
ftr-464	1615	20	returns	return	NOUN
ftr-464	1615	21	and	and	CCONJ
ftr-464	1615	22	...	...	PUNCT
ftr-464	1615	23	apply	apply	VERB
ftr-464	1615	24	different	different	ADJ
ftr-464	1615	25	withholding	withholding	NOUN
ftr-464	1615	26	methodologies	methodology	NOUN
ftr-464	1615	27	with	with	ADP
ftr-464	1615	28	respect	respect	NOUN
ftr-464	1615	29	to	to	ADP
ftr-464	1615	30	the	the	DET
ftr-464	1615	31	same	same	ADJ
ftr-464	1615	32	payee	payee	NOUN
ftr-464	1615	33	in	in	ADP
ftr-464	1615	34	any	any	DET
ftr-464	1615	35	one	one	NUM
ftr-464	1615	36	calendar	calendar	NOUN
ftr-464	1615	37	year	year	NOUN
ftr-464	1615	38	"	"	PUNCT
ftr-464	1615	39	because	because	SCONJ
ftr-464	1615	40	of	of	ADP
ftr-464	1615	41	the	the	DET
ftr-464	1615	42	payee	payee	NOUN
ftr-464	1615	43	's	's	PART
ftr-464	1615	44	ability	ability	NOUN
ftr-464	1615	45	to	to	PART
ftr-464	1615	46	"	"	PUNCT
ftr-464	1615	47	freely	freely	ADV
ftr-464	1615	48	elect	elect	VERB
ftr-464	1615	49	in	in	ADP
ftr-464	1615	50	or	or	CCONJ
ftr-464	1615	51	out	out	ADP
ftr-464	1615	52	of	of	ADP
ftr-464	1615	53	irc	irc	NOUN
ftr-464	1615	54	section	section	NOUN
ftr-464	1615	55	3405	3405	NUM
ftr-464	1615	56	withholding	withholding	NOUN
ftr-464	1615	57	.	.	PUNCT
ftr-464	1615	58	"	"	PUNCT
ftr-464	1616	1	i	i	PRON
ftr-464	1616	2	d.	d.	PROPN
ftr-464	1616	3	the	the	DET
ftr-464	1616	4	report	report	NOUN
ftr-464	1616	5	recommends	recommend	VERB
ftr-464	1616	6	that	that	SCONJ
ftr-464	1616	7	the	the	DET
ftr-464	1616	8	law	law	NOUN
ftr-464	1616	9	be	be	AUX
ftr-464	1616	10	clarified	clarify	VERB
ftr-464	1616	11	and	and	CCONJ
ftr-464	1616	12	simplified	simplify	VERB
ftr-464	1616	13	by	by	ADP
ftr-464	1616	14	a	a	DET
ftr-464	1616	15	replacement	replacement	NOUN
ftr-464	1616	16	of	of	ADP
ftr-464	1616	17	temp	temp	NOUN
ftr-464	1616	18	.	.	PUNCT
ftr-464	1617	1	regs	regs	PROPN
ftr-464	1617	2	.	.	PUNCT
ftr-464	1618	1	§	§	PROPN
ftr-464	1618	2	1.1441	1.1441	NUM
ftr-464	1618	3	-	-	SYM
ftr-464	1618	4	4(b)(1)(ii	4(b)(1)(ii	NUM
ftr-464	1618	5	)	)	PUNCT
ftr-464	1618	6	;	;	PUNCT
ftr-464	1618	7	under	under	ADP
ftr-464	1618	8	the	the	DET
ftr-464	1618	9	proposed	propose	VERB
ftr-464	1618	10	replacement	replacement	NOUN
ftr-464	1618	11	,	,	PUNCT
ftr-464	1618	12	withholding	withhold	VERB
ftr-464	1618	13	for	for	ADP
ftr-464	1618	14	effectively	effectively	ADV
ftr-464	1618	15	connected	connect	VERB
ftr-464	1618	16	pension	pension	NOUN
ftr-464	1618	17	payments	payment	NOUN
ftr-464	1618	18	made	make	VERB
ftr-464	1618	19	to	to	PART
ftr-464	1618	20	nonresident	nonresident	VERB
ftr-464	1618	21	aliens	alien	NOUN
ftr-464	1618	22	from	from	ADP
ftr-464	1618	23	qualified	qualified	ADJ
ftr-464	1618	24	pension	pension	NOUN
ftr-464	1618	25	plans	plan	NOUN
ftr-464	1618	26	would	would	AUX
ftr-464	1618	27	be	be	AUX
ftr-464	1618	28	exclusively	exclusively	ADV
ftr-464	1618	29	under	under	ADP
ftr-464	1618	30	§	§	PROPN
ftr-464	1618	31	1441	1441	NUM
ftr-464	1618	32	,	,	PUNCT
ftr-464	1618	33	and	and	CCONJ
ftr-464	1618	34	never	never	ADV
ftr-464	1618	35	under	under	ADP
ftr-464	1618	36	§	§	PROPN
ftr-464	1618	37	3405	3405	NUM
ftr-464	1618	38	.	.	PUNCT
ftr-464	1619	1	i	i	PRON
ftr-464	1619	2	d.	d.	VERB
ftr-464	1619	3	the	the	DET
ftr-464	1619	4	irpac	irpac	ADJ
ftr-464	1619	5	paper	paper	NOUN
ftr-464	1619	6	's	's	PART
ftr-464	1619	7	recommendation	recommendation	NOUN
ftr-464	1619	8	was	be	AUX
ftr-464	1619	9	adopted	adopt	VERB
ftr-464	1619	10	in	in	ADP
ftr-464	1619	11	a	a	DET
ftr-464	1619	12	proposed	propose	VERB
ftr-464	1619	13	regulation	regulation	NOUN
ftr-464	1619	14	issued	issue	VERB
ftr-464	1619	15	by	by	ADP
ftr-464	1619	16	the	the	DET
ftr-464	1619	17	treasury	treasury	NOUN
ftr-464	1619	18	in	in	ADP
ftr-464	1619	19	1996	1996	NUM
ftr-464	1619	20	.	.	PUNCT
ftr-464	1620	1	under	under	ADP
ftr-464	1620	2	this	this	DET
ftr-464	1620	3	proposed	propose	VERB
ftr-464	1620	4	regulation	regulation	NOUN
ftr-464	1620	5	,	,	PUNCT
ftr-464	1620	6	"	"	PUNCT
ftr-464	1620	7	payments	payment	NOUN
ftr-464	1620	8	to	to	ADP
ftr-464	1620	9	a	a	DET
ftr-464	1620	10	nonresident	nonresident	ADJ
ftr-464	1620	11	alien	alien	ADJ
ftr-464	1620	12	individual	individual	NOUN
ftr-464	1620	13	from	from	ADP
ftr-464	1620	14	a	a	DET
ftr-464	1620	15	trust	trust	NOUN
ftr-464	1620	16	described	describe	VERB
ftr-464	1620	17	in	in	ADP
ftr-464	1620	18	section	section	NOUN
ftr-464	1620	19	401(a	401(a	PROPN
ftr-464	1620	20	)	)	PUNCT
ftr-464	1620	21	are	be	AUX
ftr-464	1620	22	subject	subject	ADJ
ftr-464	1620	23	to	to	ADP
ftr-464	1620	24	withholding	withhold	VERB
ftr-464	1620	25	under	under	ADP
ftr-464	1620	26	section	section	NOUN
ftr-464	1620	27	1441	1441	NUM
ftr-464	1620	28	and	and	CCONJ
ftr-464	1620	29	not	not	PART
ftr-464	1620	30	under	under	ADP
ftr-464	1620	31	section	section	NOUN
ftr-464	1620	32	3405	3405	NUM
ftr-464	1620	33	or	or	CCONJ
ftr-464	1620	34	3406	3406	NUM
ftr-464	1620	35	.	.	PUNCT
ftr-464	1620	36	"	"	PUNCT
ftr-464	1621	1	prop	prop	NOUN
ftr-464	1621	2	.	.	PUNCT
ftr-464	1621	3	regs	regs	PROPN
ftr-464	1621	4	.	.	PUNCT
ftr-464	1622	1	§	§	PROPN
ftr-464	1622	2	1.1441	1.1441	NUM
ftr-464	1622	3	-	-	SYM
ftr-464	1622	4	4(b)(1)(ii	4(b)(1)(ii	NUM
ftr-464	1622	5	)	)	PUNCT
ftr-464	1622	6	.	.	PUNCT
ftr-464	1623	1	232	232	X
ftr-464	1623	2	.	.	PUNCT
ftr-464	1624	1	see	see	VERB
ftr-464	1624	2	irpac	irpac	ADJ
ftr-464	1624	3	paper	paper	NOUN
ftr-464	1624	4	,	,	PUNCT
ftr-464	1624	5	supra	supra	PROPN
ftr-464	1624	6	note	note	NOUN
ftr-464	1624	7	98	98	NUM
ftr-464	1624	8	,	,	PUNCT
ftr-464	1624	9	at	at	ADP
ftr-464	1624	10	issues	issue	NOUN
ftr-464	1624	11	5	5	NUM
ftr-464	1624	12	and	and	CCONJ
ftr-464	1624	13	6	6	NUM
ftr-464	1624	14	.	.	NOUN
ftr-464	1624	15	233	233	NUM
ftr-464	1624	16	.	.	PUNCT
ftr-464	1625	1	states	state	NOUN
ftr-464	1625	2	have	have	AUX
ftr-464	1625	3	generally	generally	ADV
ftr-464	1625	4	conformed	conform	VERB
ftr-464	1625	5	to	to	ADP
ftr-464	1625	6	federal	federal	ADJ
ftr-464	1625	7	income	income	NOUN
ftr-464	1625	8	tax	tax	NOUN
ftr-464	1625	9	rules	rule	NOUN
ftr-464	1625	10	deferring	defer	VERB
ftr-464	1625	11	recognition	recognition	NOUN
ftr-464	1625	12	of	of	ADP
ftr-464	1625	13	pension	pension	NOUN
ftr-464	1625	14	income	income	NOUN
ftr-464	1625	15	.	.	PUNCT
ftr-464	1626	1	see	see	VERB
ftr-464	1626	2	hellerstein	hellerstein	NOUN
ftr-464	1626	3	,	,	PUNCT
ftr-464	1626	4	supra	supra	PROPN
ftr-464	1626	5	note	note	NOUN
ftr-464	1626	6	208	208	NUM
ftr-464	1626	7	,	,	PUNCT
ftr-464	1626	8	at	at	ADP
ftr-464	1626	9	221	221	NUM
ftr-464	1626	10	,	,	PUNCT
ftr-464	1626	11	222	222	NUM
ftr-464	1626	12	;	;	PUNCT
ftr-464	1626	13	hamilton	hamilton	PROPN
ftr-464	1626	14	,	,	PUNCT
ftr-464	1626	15	supra	supra	PROPN
ftr-464	1626	16	note	note	PROPN
ftr-464	1626	17	208	208	NUM
ftr-464	1626	18	;	;	PUNCT
ftr-464	1626	19	richard	richard	NOUN
ftr-464	1626	20	reichler	reichler	NOUN
ftr-464	1626	21	,	,	PUNCT
ftr-464	1626	22	state	state	NOUN
ftr-464	1626	23	taxation	taxation	NOUN
ftr-464	1626	24	of	of	ADP
ftr-464	1626	25	executive	executive	NOUN
ftr-464	1626	26	and	and	CCONJ
ftr-464	1626	27	employee	employee	NOUN
ftr-464	1626	28	compensation	compensation	NOUN
ftr-464	1626	29	,	,	PUNCT
ftr-464	1626	30	35	35	NUM
ftr-464	1626	31	tax	tax	NOUN
ftr-464	1626	32	mgmt	mgmt	NOUN
ftr-464	1626	33	.	.	PUNCT
ftr-464	1627	1	j.	j.	PROPN
ftr-464	1627	2	275	275	PROPN
ftr-464	1627	3	(	(	PUNCT
ftr-464	1627	4	sept	sept	PROPN
ftr-464	1627	5	.	.	PROPN
ftr-464	1627	6	5	5	NUM
ftr-464	1627	7	,	,	PUNCT
ftr-464	1627	8	1994	1994	NUM
ftr-464	1627	9	)	)	PUNCT
ftr-464	1627	10	(	(	PUNCT
ftr-464	1627	11	lexis	lexis	X
ftr-464	1627	12	,	,	PUNCT
ftr-464	1627	13	fedtax	fedtax	NOUN
ftr-464	1627	14	library	library	NOUN
ftr-464	1627	15	,	,	PUNCT
ftr-464	1627	16	tmjnl	tmjnl	NOUN
ftr-464	1627	17	file	file	NOUN
ftr-464	1627	18	)	)	PUNCT
ftr-464	1627	19	.	.	PUNCT
ftr-464	1628	1	in	in	ADP
ftr-464	1628	2	the	the	DET
ftr-464	1628	3	event	event	NOUN
ftr-464	1628	4	that	that	PRON
ftr-464	1628	5	the	the	DET
ftr-464	1628	6	individual	individual	NOUN
ftr-464	1628	7	enjoying	enjoy	VERB
ftr-464	1628	8	this	this	DET
ftr-464	1628	9	deferral	deferral	NOUN
ftr-464	1628	10	becomes	become	VERB
ftr-464	1628	11	a	a	DET
ftr-464	1628	12	resident	resident	NOUN
ftr-464	1628	13	of	of	ADP
ftr-464	1628	14	another	another	DET
ftr-464	1628	15	state	state	NOUN
ftr-464	1628	16	before	before	ADP
ftr-464	1628	17	retirement	retirement	NOUN
ftr-464	1628	18	,	,	PUNCT
ftr-464	1628	19	most	most	ADJ
ftr-464	1628	20	[	[	X
ftr-464	1628	21	vol	vol	NOUN
ftr-464	1628	22	.	.	PUNCT
ftr-464	1628	23	3:6	3:6	NUM
ftr-464	1629	1	u.s	u.s	PROPN
ftr-464	1629	2	.	.	PROPN
ftr-464	1629	3	income	income	NOUN
ftr-464	1629	4	taxation	taxation	NOUN
ftr-464	1629	5	of	of	ADP
ftr-464	1629	6	cross	cross	ADJ
ftr-464	1629	7	-	-	ADJ
ftr-464	1629	8	border	border	ADJ
ftr-464	1629	9	pensions	pension	NOUN
ftr-464	1629	10	individual	individual	NOUN
ftr-464	1629	11	currently	currently	ADV
ftr-464	1629	12	resident	resident	ADJ
ftr-464	1629	13	in	in	ADP
ftr-464	1629	14	another	another	DET
ftr-464	1629	15	stateyz	stateyz	NOUN
ftr-464	1629	16	-	-	PUNCT
ftr-464	1629	17	u	u	NOUN
ftr-464	1629	18	because	because	SCONJ
ftr-464	1629	19	the	the	DET
ftr-464	1629	20	source	source	NOUN
ftr-464	1629	21	-	-	PUNCT
ftr-464	1629	22	based	base	VERB
ftr-464	1629	23	jurisdiction	jurisdiction	NOUN
ftr-464	1629	24	of	of	ADP
ftr-464	1629	25	a	a	DET
ftr-464	1629	26	state	state	NOUN
ftr-464	1629	27	extends	extend	VERB
ftr-464	1629	28	to	to	ADP
ftr-464	1629	29	intangibles	intangible	NOUN
ftr-464	1629	30	only	only	ADV
ftr-464	1629	31	if	if	SCONJ
ftr-464	1629	32	they	they	PRON
ftr-464	1629	33	have	have	VERB
ftr-464	1629	34	a	a	DET
ftr-464	1629	35	"	"	PUNCT
ftr-464	1629	36	business	business	NOUN
ftr-464	1629	37	situs	situs	NOUN
ftr-464	1629	38	"	"	PUNCT
ftr-464	1629	39	in	in	ADP
ftr-464	1629	40	the	the	DET
ftr-464	1629	41	state	state	NOUN
ftr-464	1629	42	,	,	PUNCT
ftr-464	1629	43	states	state	NOUN
ftr-464	1629	44	that	that	PRON
ftr-464	1629	45	sought	seek	VERB
ftr-464	1629	46	to	to	PART
ftr-464	1629	47	tax	tax	VERB
ftr-464	1629	48	pension	pension	NOUN
ftr-464	1629	49	payments	payment	NOUN
ftr-464	1629	50	paid	pay	VERB
ftr-464	1629	51	to	to	ADP
ftr-464	1629	52	nonresidents	nonresident	NOUN
ftr-464	1629	53	had	have	VERB
ftr-464	1629	54	to	to	PART
ftr-464	1629	55	allow	allow	VERB
ftr-464	1629	56	exclusion	exclusion	NOUN
ftr-464	1629	57	of	of	ADP
ftr-464	1629	58	an	an	DET
ftr-464	1629	59	amount	amount	NOUN
ftr-464	1629	60	"	"	PUNCT
ftr-464	1629	61	reflect[ing	reflect[e	VERB
ftr-464	1629	62	]	]	PUNCT
ftr-464	1629	63	accumulations	accumulation	NOUN
ftr-464	1629	64	after	after	ADP
ftr-464	1629	65	the	the	DET
ftr-464	1629	66	taxpayer	taxpayer	NOUN
ftr-464	1629	67	's	's	PART
ftr-464	1629	68	change	change	NOUN
ftr-464	1629	69	of	of	ADP
ftr-464	1629	70	residence	residence	NOUN
ftr-464	1629	71	.	.	PUNCT
ftr-464	1629	72	"	"	PUNCT
ftr-464	1630	1	5	5	NUM
ftr-464	1630	2	thus	thus	ADV
ftr-464	1630	3	,	,	PUNCT
ftr-464	1630	4	the	the	DET
ftr-464	1630	5	pension	pension	NOUN
ftr-464	1630	6	trust	trust	NOUN
ftr-464	1630	7	would	would	AUX
ftr-464	1630	8	states	state	NOUN
ftr-464	1630	9	do	do	AUX
ftr-464	1630	10	not	not	PART
ftr-464	1630	11	seek	seek	VERB
ftr-464	1630	12	to	to	PART
ftr-464	1630	13	tax	tax	VERB
ftr-464	1630	14	the	the	DET
ftr-464	1630	15	pension	pension	NOUN
ftr-464	1630	16	income	income	NOUN
ftr-464	1630	17	,	,	PUNCT
ftr-464	1630	18	adopting	adopt	VERB
ftr-464	1630	19	a	a	DET
ftr-464	1630	20	"	"	PUNCT
ftr-464	1630	21	de	de	X
ftr-464	1630	22	facto	facto	X
ftr-464	1630	23	policy	policy	NOUN
ftr-464	1630	24	of	of	ADP
ftr-464	1630	25	tax	tax	NOUN
ftr-464	1630	26	forgiveness	forgiveness	NOUN
ftr-464	1630	27	.	.	PUNCT
ftr-464	1630	28	"	"	PUNCT
ftr-464	1631	1	hellerstein	hellerstein	NOUN
ftr-464	1631	2	,	,	PUNCT
ftr-464	1631	3	supra	supra	PROPN
ftr-464	1631	4	note	note	NOUN
ftr-464	1631	5	208	208	NUM
ftr-464	1631	6	,	,	PUNCT
ftr-464	1631	7	at	at	ADP
ftr-464	1631	8	223	223	NUM
ftr-464	1631	9	.	.	PUNCT
ftr-464	1632	1	reichler	reichler	NOUN
ftr-464	1632	2	notes	note	VERB
ftr-464	1632	3	that	that	SCONJ
ftr-464	1632	4	"	"	PUNCT
ftr-464	1632	5	27	27	NUM
ftr-464	1632	6	states	state	NOUN
ftr-464	1632	7	have	have	VERB
ftr-464	1632	8	no	no	DET
ftr-464	1632	9	explicit	explicit	ADJ
ftr-464	1632	10	statement	statement	NOUN
ftr-464	1632	11	of	of	ADP
ftr-464	1632	12	policy	policy	NOUN
ftr-464	1632	13	on	on	ADP
ftr-464	1632	14	this	this	DET
ftr-464	1632	15	issue	issue	NOUN
ftr-464	1632	16	,	,	PUNCT
ftr-464	1632	17	"	"	PUNCT
ftr-464	1632	18	and	and	CCONJ
ftr-464	1632	19	that	that	SCONJ
ftr-464	1632	20	"	"	PUNCT
ftr-464	1632	21	nine	nine	NUM
ftr-464	1632	22	states	state	NOUN
ftr-464	1632	23	do	do	AUX
ftr-464	1632	24	not	not	PART
ftr-464	1632	25	impose	impose	VERB
ftr-464	1632	26	a	a	DET
ftr-464	1632	27	personal	personal	ADJ
ftr-464	1632	28	income	income	NOUN
ftr-464	1632	29	tax	tax	NOUN
ftr-464	1632	30	that	that	PRON
ftr-464	1632	31	would	would	AUX
ftr-464	1632	32	apply	apply	VERB
ftr-464	1632	33	to	to	ADP
ftr-464	1632	34	pensions	pension	NOUN
ftr-464	1632	35	or	or	CCONJ
ftr-464	1632	36	retirement	retirement	NOUN
ftr-464	1632	37	annuities	annuity	NOUN
ftr-464	1632	38	distributed	distribute	VERB
ftr-464	1632	39	from	from	ADP
ftr-464	1632	40	qualified	qualified	ADJ
ftr-464	1632	41	plans	plan	NOUN
ftr-464	1632	42	.	.	PUNCT
ftr-464	1632	43	"	"	PUNCT
ftr-464	1633	1	reichler	reichler	NOUN
ftr-464	1633	2	,	,	PUNCT
ftr-464	1633	3	supra	supra	NOUN
ftr-464	1633	4	,	,	PUNCT
ftr-464	1633	5	at	at	ADP
ftr-464	1633	6	text	text	NOUN
ftr-464	1633	7	accompanying	accompany	VERB
ftr-464	1633	8	nn.26	nn.26	NOUN
ftr-464	1633	9	-	-	PUNCT
ftr-464	1633	10	27	27	NUM
ftr-464	1633	11	.	.	PUNCT
ftr-464	1634	1	further	far	ADV
ftr-464	1634	2	,	,	PUNCT
ftr-464	1634	3	eight	eight	NUM
ftr-464	1634	4	states	state	NOUN
ftr-464	1634	5	do	do	AUX
ftr-464	1634	6	have	have	VERB
ftr-464	1634	7	an	an	DET
ftr-464	1634	8	explicit	explicit	ADJ
ftr-464	1634	9	policy	policy	NOUN
ftr-464	1634	10	of	of	ADP
ftr-464	1634	11	not	not	PART
ftr-464	1634	12	taxing	tax	VERB
ftr-464	1634	13	such	such	ADJ
ftr-464	1634	14	income	income	NOUN
ftr-464	1634	15	.	.	PUNCT
ftr-464	1635	1	i	i	PRON
ftr-464	1635	2	d.	d.	PROPN
ftr-464	1635	3	at	at	ADP
ftr-464	1635	4	text	text	NOUN
ftr-464	1635	5	accompanying	accompany	VERB
ftr-464	1635	6	n.28	n.28	X
ftr-464	1635	7	.	.	PROPN
ftr-464	1635	8	see	see	VERB
ftr-464	1635	9	also	also	ADV
ftr-464	1635	10	klaiman	klaiman	NOUN
ftr-464	1635	11	,	,	PUNCT
ftr-464	1635	12	supra	supra	PROPN
ftr-464	1635	13	note	note	NOUN
ftr-464	1635	14	208	208	NUM
ftr-464	1635	15	,	,	PUNCT
ftr-464	1635	16	at	at	ADP
ftr-464	1635	17	647	647	NUM
ftr-464	1635	18	&	&	CCONJ
ftr-464	1635	19	nn.3	nn.3	PROPN
ftr-464	1635	20	-	-	PUNCT
ftr-464	1635	21	4	4	NUM
ftr-464	1635	22	(	(	PUNCT
ftr-464	1635	23	stating	state	VERB
ftr-464	1635	24	that	that	PRON
ftr-464	1635	25	of	of	ADP
ftr-464	1635	26	13	13	NUM
ftr-464	1635	27	states	state	NOUN
ftr-464	1635	28	with	with	ADP
ftr-464	1635	29	tax	tax	NOUN
ftr-464	1635	30	codes	code	NOUN
ftr-464	1635	31	authorizing	authorize	VERB
ftr-464	1635	32	such	such	ADJ
ftr-464	1635	33	taxation	taxation	NOUN
ftr-464	1635	34	,	,	PUNCT
ftr-464	1635	35	five	five	NUM
ftr-464	1635	36	indicated	indicate	VERB
ftr-464	1635	37	in	in	ADP
ftr-464	1635	38	a	a	DET
ftr-464	1635	39	1991	1991	NUM
ftr-464	1635	40	survey	survey	NOUN
ftr-464	1635	41	that	that	SCONJ
ftr-464	1635	42	they	they	PRON
ftr-464	1635	43	do	do	AUX
ftr-464	1635	44	not	not	PART
ftr-464	1635	45	enforce	enforce	VERB
ftr-464	1635	46	the	the	DET
ftr-464	1635	47	tax	tax	NOUN
ftr-464	1635	48	;	;	PUNCT
ftr-464	1635	49	however	however	ADV
ftr-464	1635	50	,	,	PUNCT
ftr-464	1635	51	some	some	DET
ftr-464	1635	52	states	state	NOUN
ftr-464	1635	53	,	,	PUNCT
ftr-464	1635	54	particularly	particularly	ADV
ftr-464	1635	55	california	california	PROPN
ftr-464	1635	56	.	.	PUNCT
ftr-464	1636	1	have	have	AUX
ftr-464	1636	2	sought	seek	VERB
ftr-464	1636	3	to	to	PART
ftr-464	1636	4	tax	tax	VERB
ftr-464	1636	5	pension	pension	NOUN
ftr-464	1636	6	income	income	NOUN
ftr-464	1636	7	of	of	ADP
ftr-464	1636	8	former	former	ADJ
ftr-464	1636	9	residents	resident	NOUN
ftr-464	1636	10	)	)	PUNCT
ftr-464	1636	11	;	;	PUNCT
ftr-464	1636	12	hamilton	hamilton	PROPN
ftr-464	1636	13	,	,	PUNCT
ftr-464	1636	14	supra	supra	PROPN
ftr-464	1636	15	note	note	NOUN
ftr-464	1636	16	208	208	NUM
ftr-464	1636	17	(	(	PUNCT
ftr-464	1636	18	"	"	PUNCT
ftr-464	1636	19	california	california	PROPN
ftr-464	1636	20	has	have	AUX
ftr-464	1636	21	been	be	AUX
ftr-464	1636	22	notably	notably	ADV
ftr-464	1636	23	aggressive	aggressive	ADJ
ftr-464	1636	24	in	in	ADP
ftr-464	1636	25	pursuing	pursue	VERB
ftr-464	1636	26	source	source	NOUN
ftr-464	1636	27	tax	tax	NOUN
ftr-464	1636	28	...	...	PUNCT
ftr-464	1636	29	;	;	PUNCT
ftr-464	1637	1	kansas	kansas	PROPN
ftr-464	1637	2	,	,	PUNCT
ftr-464	1637	3	louisiana	louisiana	PROPN
ftr-464	1637	4	and	and	CCONJ
ftr-464	1637	5	oregon	oregon	PROPN
ftr-464	1637	6	also	also	ADV
ftr-464	1637	7	have	have	VERB
ftr-464	1637	8	the	the	DET
ftr-464	1637	9	statutory	statutory	ADJ
ftr-464	1637	10	right	right	NOUN
ftr-464	1637	11	to	to	PART
ftr-464	1637	12	tax	tax	VERB
ftr-464	1637	13	all	all	DET
ftr-464	1637	14	types	type	NOUN
ftr-464	1637	15	of	of	ADP
ftr-464	1637	16	nonresident	nonresident	ADJ
ftr-464	1637	17	pension	pension	NOUN
ftr-464	1637	18	income	income	NOUN
ftr-464	1637	19	.	.	PUNCT
ftr-464	1638	1	"	"	PUNCT
ftr-464	1638	2	):	):	PUNCT
ftr-464	1638	3	reichler	reichler	NOUN
ftr-464	1638	4	,	,	PUNCT
ftr-464	1638	5	supra	supra	NOUN
ftr-464	1638	6	,	,	PUNCT
ftr-464	1638	7	at	at	ADP
ftr-464	1638	8	nn.29	nn.29	NOUN
ftr-464	1638	9	&	&	CCONJ
ftr-464	1638	10	30	30	NUM
ftr-464	1638	11	and	and	CCONJ
ftr-464	1638	12	accompanying	accompany	VERB
ftr-464	1638	13	text	text	NOUN
ftr-464	1638	14	(	(	PUNCT
ftr-464	1638	15	stating	state	VERB
ftr-464	1638	16	that	that	SCONJ
ftr-464	1638	17	california	california	PROPN
ftr-464	1638	18	,	,	PUNCT
ftr-464	1638	19	idaho	idaho	PROPN
ftr-464	1638	20	and	and	CCONJ
ftr-464	1638	21	oregon	oregon	PROPN
ftr-464	1638	22	"	"	PUNCT
ftr-464	1638	23	explicitly	explicitly	ADV
ftr-464	1638	24	do	do	AUX
ftr-464	1638	25	impose	impose	VERB
ftr-464	1638	26	such	such	DET
ftr-464	1638	27	a	a	DET
ftr-464	1638	28	tax	tax	NOUN
ftr-464	1638	29	"	"	PUNCT
ftr-464	1638	30	and	and	CCONJ
ftr-464	1638	31	that	that	SCONJ
ftr-464	1638	32	kansas	kansas	PROPN
ftr-464	1638	33	,	,	PUNCT
ftr-464	1638	34	massachusetts	massachusetts	PROPN
ftr-464	1638	35	and	and	CCONJ
ftr-464	1638	36	new	new	PROPN
ftr-464	1638	37	york	york	PROPN
ftr-464	1638	38	"	"	PUNCT
ftr-464	1638	39	do	do	VERB
ftr-464	1638	40	so	so	ADV
ftr-464	1638	41	under	under	ADP
ftr-464	1638	42	some	some	DET
ftr-464	1638	43	circumstances	circumstance	NOUN
ftr-464	1638	44	"	"	PUNCT
ftr-464	1638	45	)	)	PUNCT
ftr-464	1638	46	;	;	PUNCT
ftr-464	1638	47	klaiman	klaiman	NOUN
ftr-464	1638	48	,	,	PUNCT
ftr-464	1638	49	supra	supra	PROPN
ftr-464	1638	50	note	note	NOUN
ftr-464	1638	51	208	208	NUM
ftr-464	1638	52	,	,	PUNCT
ftr-464	1638	53	at	at	ADP
ftr-464	1638	54	647	647	NUM
ftr-464	1638	55	&	&	CCONJ
ftr-464	1638	56	n.4	n.4	PROPN
ftr-464	1638	57	(	(	PUNCT
ftr-464	1638	58	stating	state	VERB
ftr-464	1638	59	that	that	SCONJ
ftr-464	1638	60	only	only	ADV
ftr-464	1638	61	california	california	PROPN
ftr-464	1638	62	.	.	PUNCT
ftr-464	1639	1	new	new	PROPN
ftr-464	1639	2	york	york	PROPN
ftr-464	1639	3	and	and	CCONJ
ftr-464	1639	4	vermont	vermont	PROPN
ftr-464	1639	5	"	"	PUNCT
ftr-464	1639	6	have	have	VERB
ftr-464	1639	7	systems	system	NOUN
ftr-464	1639	8	in	in	ADP
ftr-464	1639	9	place	place	NOUN
ftr-464	1639	10	to	to	PART
ftr-464	1639	11	pursue	pursue	VERB
ftr-464	1639	12	nonresidents	nonresident	NOUN
ftr-464	1639	13	"	"	PUNCT
ftr-464	1639	14	receiving	receive	VERB
ftr-464	1639	15	such	such	ADJ
ftr-464	1639	16	income	income	NOUN
ftr-464	1639	17	)	)	PUNCT
ftr-464	1639	18	.	.	PUNCT
ftr-464	1640	1	234	234	NUM
ftr-464	1640	2	.	.	PUNCT
ftr-464	1641	1	see	see	VERB
ftr-464	1641	2	hamilton	hamilton	PROPN
ftr-464	1641	3	,	,	PUNCT
ftr-464	1641	4	supra	supra	PROPN
ftr-464	1641	5	note	note	NOUN
ftr-464	1641	6	208	208	NUM
ftr-464	1641	7	(	(	PUNCT
ftr-464	1641	8	noting	note	VERB
ftr-464	1641	9	that	that	SCONJ
ftr-464	1641	10	president	president	PROPN
ftr-464	1641	11	clinton	clinton	PROPN
ftr-464	1641	12	signed	sign	VERB
ftr-464	1641	13	h.r	h.r	PROPN
ftr-464	1641	14	.	.	PROPN
ftr-464	1641	15	394	394	NUM
ftr-464	1641	16	on	on	ADP
ftr-464	1641	17	january	january	PROPN
ftr-464	1641	18	10	10	NUM
ftr-464	1641	19	,	,	PUNCT
ftr-464	1641	20	1996	1996	NUM
ftr-464	1641	21	)	)	PUNCT
ftr-464	1641	22	.	.	PUNCT
ftr-464	1642	1	for	for	ADP
ftr-464	1642	2	the	the	DET
ftr-464	1642	3	statutory	statutory	ADJ
ftr-464	1642	4	language	language	NOUN
ftr-464	1642	5	,	,	PUNCT
ftr-464	1642	6	see	see	VERB
ftr-464	1642	7	95	95	NUM
ftr-464	1642	8	tnt	tnt	NOUN
ftr-464	1642	9	252	252	NUM
ftr-464	1642	10	-	-	SYM
ftr-464	1642	11	50	50	NUM
ftr-464	1642	12	(	(	PUNCT
ftr-464	1642	13	dec	dec	PROPN
ftr-464	1642	14	.	.	PROPN
ftr-464	1642	15	28	28	NUM
ftr-464	1642	16	,	,	PUNCT
ftr-464	1642	17	1995	1995	NUM
ftr-464	1642	18	)	)	PUNCT
ftr-464	1642	19	(	(	PUNCT
ftr-464	1642	20	lexis	lexis	X
ftr-464	1642	21	,	,	PUNCT
ftr-464	1642	22	fedtax	fedtax	NOUN
ftr-464	1642	23	library	library	NOUN
ftr-464	1642	24	,	,	PUNCT
ftr-464	1642	25	tnt	tnt	NOUN
ftr-464	1642	26	file	file	NOUN
ftr-464	1642	27	)	)	PUNCT
ftr-464	1642	28	.	.	PUNCT
ftr-464	1643	1	for	for	ADP
ftr-464	1643	2	a	a	DET
ftr-464	1643	3	description	description	NOUN
ftr-464	1643	4	of	of	ADP
ftr-464	1643	5	earlier	early	ADJ
ftr-464	1643	6	efforts	effort	NOUN
ftr-464	1643	7	to	to	PART
ftr-464	1643	8	pass	pass	VERB
ftr-464	1643	9	such	such	ADJ
ftr-464	1643	10	legislation	legislation	NOUN
ftr-464	1643	11	,	,	PUNCT
ftr-464	1643	12	see	see	VERB
ftr-464	1643	13	klaiman	klaiman	NOUN
ftr-464	1643	14	,	,	PUNCT
ftr-464	1643	15	supra	supra	PROPN
ftr-464	1643	16	note	note	NOUN
ftr-464	1643	17	186	186	NUM
ftr-464	1643	18	,	,	PUNCT
ftr-464	1643	19	at	at	ADP
ftr-464	1643	20	659	659	NUM
ftr-464	1643	21	-	-	SYM
ftr-464	1643	22	662	662	NUM
ftr-464	1643	23	.	.	PUNCT
ftr-464	1644	1	professors	professor	NOUN
ftr-464	1644	2	walter	walter	PROPN
ftr-464	1644	3	hellerstein	hellerstein	PROPN
ftr-464	1644	4	and	and	CCONJ
ftr-464	1644	5	james	james	PROPN
ftr-464	1644	6	charles	charles	PROPN
ftr-464	1644	7	smith	smith	PROPN
ftr-464	1644	8	,	,	PUNCT
ftr-464	1644	9	leading	leading	ADJ
ftr-464	1644	10	commentators	commentator	NOUN
ftr-464	1644	11	on	on	ADP
ftr-464	1644	12	state	state	NOUN
ftr-464	1644	13	taxation	taxation	NOUN
ftr-464	1644	14	issues	issue	NOUN
ftr-464	1644	15	,	,	PUNCT
ftr-464	1644	16	label	label	NOUN
ftr-464	1644	17	as	as	ADP
ftr-464	1644	18	"	"	PUNCT
ftr-464	1644	19	ludicrous	ludicrous	ADJ
ftr-464	1644	20	"	"	PUNCT
ftr-464	1644	21	the	the	DET
ftr-464	1644	22	arguments	argument	NOUN
ftr-464	1644	23	of	of	ADP
ftr-464	1644	24	former	former	ADJ
ftr-464	1644	25	senator	senator	PROPN
ftr-464	1644	26	harry	harry	PROPN
ftr-464	1644	27	reid	reid	PROPN
ftr-464	1644	28	of	of	ADP
ftr-464	1644	29	nevada	nevada	PROPN
ftr-464	1644	30	that	that	PRON
ftr-464	1644	31	state	state	NOUN
ftr-464	1644	32	taxation	taxation	NOUN
ftr-464	1644	33	of	of	ADP
ftr-464	1644	34	nonresident	nonresident	ADJ
ftr-464	1644	35	pensions	pension	NOUN
ftr-464	1644	36	is	be	AUX
ftr-464	1644	37	taxation	taxation	NOUN
ftr-464	1644	38	"	"	PUNCT
ftr-464	1644	39	without	without	ADP
ftr-464	1644	40	representation	representation	NOUN
ftr-464	1644	41	"	"	PUNCT
ftr-464	1644	42	and	and	CCONJ
ftr-464	1644	43	without	without	ADP
ftr-464	1644	44	reciprocal	reciprocal	ADJ
ftr-464	1644	45	benefits	benefit	NOUN
ftr-464	1644	46	.	.	PUNCT
ftr-464	1645	1	hellerstein	hellerstein	NOUN
ftr-464	1645	2	,	,	PUNCT
ftr-464	1645	3	supra	supra	PROPN
ftr-464	1645	4	note	note	NOUN
ftr-464	1645	5	208	208	NUM
ftr-464	1645	6	,	,	PUNCT
ftr-464	1645	7	at	at	ADP
ftr-464	1645	8	223	223	NUM
ftr-464	1645	9	-	-	SYM
ftr-464	1645	10	24	24	NUM
ftr-464	1645	11	.	.	PUNCT
ftr-464	1646	1	see	see	AUX
ftr-464	1646	2	also	also	ADV
ftr-464	1646	3	letter	letter	VERB
ftr-464	1646	4	from	from	ADP
ftr-464	1646	5	carolyn	carolyn	PROPN
ftr-464	1646	6	joy	joy	PROPN
ftr-464	1646	7	lee	lee	PROPN
ftr-464	1646	8	,	,	PUNCT
ftr-464	1646	9	chair	chair	NOUN
ftr-464	1646	10	,	,	PUNCT
ftr-464	1646	11	tax	tax	NOUN
ftr-464	1646	12	section	section	NOUN
ftr-464	1646	13	,	,	PUNCT
ftr-464	1646	14	n.y.s.b.a	n.y.s.b.a	NOUN
ftr-464	1646	15	.	.	PUNCT
ftr-464	1646	16	,	,	PUNCT
ftr-464	1646	17	to	to	ADP
ftr-464	1646	18	rep	rep	PROPN
ftr-464	1646	19	.	.	PROPN
ftr-464	1646	20	sam	sam	PROPN
ftr-464	1646	21	gibbons	gibbons	PROPN
ftr-464	1646	22	(	(	PUNCT
ftr-464	1646	23	nov	nov	PROPN
ftr-464	1646	24	.	.	PROPN
ftr-464	1646	25	9	9	NUM
ftr-464	1646	26	,	,	PUNCT
ftr-464	1646	27	1995	1995	NUM
ftr-464	1646	28	)	)	PUNCT
ftr-464	1647	1	95	95	NUM
ftr-464	1647	2	tnt	tnt	NOUN
ftr-464	1647	3	227	227	NUM
ftr-464	1647	4	-	-	SYM
ftr-464	1647	5	6	6	NUM
ftr-464	1647	6	(	(	PUNCT
ftr-464	1647	7	nov	nov	PROPN
ftr-464	1647	8	.	.	PROPN
ftr-464	1647	9	21	21	NUM
ftr-464	1647	10	,	,	PUNCT
ftr-464	1647	11	1995	1995	NUM
ftr-464	1647	12	)	)	PUNCT
ftr-464	1647	13	(	(	PUNCT
ftr-464	1647	14	lexis	lexis	X
ftr-464	1647	15	,	,	PUNCT
ftr-464	1647	16	fedtax	fedtax	NOUN
ftr-464	1647	17	library	library	NOUN
ftr-464	1647	18	,	,	PUNCT
ftr-464	1647	19	tnr	tnr	PROPN
ftr-464	1647	20	file	file	NOUN
ftr-464	1647	21	)	)	PUNCT
ftr-464	1647	22	(	(	PUNCT
ftr-464	1647	23	criticizing	criticize	VERB
ftr-464	1647	24	as	as	ADP
ftr-464	1647	25	"	"	PUNCT
ftr-464	1647	26	not	not	PART
ftr-464	1647	27	...	...	PUNCT
ftr-464	1647	28	persuasive	persuasive	ADJ
ftr-464	1647	29	"	"	PUNCT
ftr-464	1647	30	the	the	DET
ftr-464	1647	31	"	"	PUNCT
ftr-464	1647	32	[	[	X
ftr-464	1647	33	a]rgument	a]rgument	NOUN
ftr-464	1647	34	that	that	SCONJ
ftr-464	1647	35	the	the	DET
ftr-464	1647	36	[	[	X
ftr-464	1647	37	federal	federal	ADJ
ftr-464	1647	38	legislation	legislation	NOUN
ftr-464	1647	39	]	]	PUNCT
ftr-464	1647	40	is	be	AUX
ftr-464	1647	41	necessary	necessary	ADJ
ftr-464	1647	42	to	to	PART
ftr-464	1647	43	correct	correct	VERB
ftr-464	1647	44	unfair	unfair	ADJ
ftr-464	1647	45	state	state	NOUN
ftr-464	1647	46	taxation	taxation	NOUN
ftr-464	1647	47	"	"	PUNCT
ftr-464	1647	48	)	)	PUNCT
ftr-464	1647	49	.	.	PUNCT
ftr-464	1648	1	for	for	ADP
ftr-464	1648	2	further	further	ADJ
ftr-464	1648	3	description	description	NOUN
ftr-464	1648	4	of	of	ADP
ftr-464	1648	5	such	such	ADJ
ftr-464	1648	6	arguments	argument	NOUN
ftr-464	1648	7	by	by	ADP
ftr-464	1648	8	reid	reid	PROPN
ftr-464	1648	9	and	and	CCONJ
ftr-464	1648	10	others	other	NOUN
ftr-464	1648	11	,	,	PUNCT
ftr-464	1648	12	see	see	VERB
ftr-464	1648	13	klaiman	klaiman	NOUN
ftr-464	1648	14	,	,	PUNCT
ftr-464	1648	15	supra	supra	PROPN
ftr-464	1648	16	note	note	NOUN
ftr-464	1648	17	208	208	NUM
ftr-464	1648	18	,	,	PUNCT
ftr-464	1648	19	at	at	ADP
ftr-464	1648	20	663	663	NUM
ftr-464	1648	21	-	-	SYM
ftr-464	1648	22	64	64	NUM
ftr-464	1648	23	.	.	PUNCT
ftr-464	1649	1	however	however	ADV
ftr-464	1649	2	,	,	PUNCT
ftr-464	1649	3	hellerstein	hellerstein	NOUN
ftr-464	1649	4	and	and	CCONJ
ftr-464	1649	5	smith	smith	PROPN
ftr-464	1649	6	"	"	PUNCT
ftr-464	1649	7	remain	remain	VERB
ftr-464	1649	8	agnostic	agnostic	ADJ
ftr-464	1649	9	"	"	PUNCT
ftr-464	1649	10	as	as	ADP
ftr-464	1649	11	to	to	ADP
ftr-464	1649	12	the	the	DET
ftr-464	1649	13	desirability	desirability	NOUN
ftr-464	1649	14	of	of	ADP
ftr-464	1649	15	such	such	ADJ
ftr-464	1649	16	proposed	propose	VERB
ftr-464	1649	17	legislation	legislation	NOUN
ftr-464	1649	18	limiting	limit	VERB
ftr-464	1649	19	states	state	NOUN
ftr-464	1649	20	'	'	PART
ftr-464	1649	21	taxation	taxation	NOUN
ftr-464	1649	22	of	of	ADP
ftr-464	1649	23	pension	pension	NOUN
ftr-464	1649	24	income	income	NOUN
ftr-464	1649	25	of	of	ADP
ftr-464	1649	26	nonresidents	nonresident	NOUN
ftr-464	1649	27	because	because	SCONJ
ftr-464	1649	28	of	of	ADP
ftr-464	1649	29	the	the	DET
ftr-464	1649	30	"	"	PUNCT
ftr-464	1649	31	serious	serious	ADJ
ftr-464	1649	32	practical	practical	ADJ
ftr-464	1649	33	complication[s	complication[	NOUN
ftr-464	1649	34	]	]	PUNCT
ftr-464	1649	35	"	"	PUNCT
ftr-464	1649	36	resulting	result	VERB
ftr-464	1649	37	from	from	ADP
ftr-464	1649	38	such	such	ADJ
ftr-464	1649	39	taxation	taxation	NOUN
ftr-464	1649	40	.	.	PUNCT
ftr-464	1650	1	hellerstein	hellerstein	NOUN
ftr-464	1650	2	,	,	PUNCT
ftr-464	1650	3	supra	supra	PROPN
ftr-464	1650	4	note	note	NOUN
ftr-464	1650	5	208	208	NUM
ftr-464	1650	6	,	,	PUNCT
ftr-464	1650	7	at	at	ADP
ftr-464	1650	8	230	230	NUM
ftr-464	1650	9	,	,	PUNCT
ftr-464	1650	10	226	226	NUM
ftr-464	1650	11	.	.	PUNCT
ftr-464	1651	1	see	see	AUX
ftr-464	1651	2	also	also	ADV
ftr-464	1651	3	letter	letter	NOUN
ftr-464	1651	4	of	of	ADP
ftr-464	1651	5	carolyn	carolyn	PROPN
ftr-464	1651	6	joy	joy	PROPN
ftr-464	1651	7	lee	lee	PROPN
ftr-464	1651	8	,	,	PUNCT
ftr-464	1651	9	supra	supra	PROPN
ftr-464	1651	10	(	(	PUNCT
ftr-464	1651	11	stating	state	VERB
ftr-464	1651	12	that	that	SCONJ
ftr-464	1651	13	"	"	PUNCT
ftr-464	1651	14	[	[	X
ftr-464	1651	15	t]he	t]he	ADJ
ftr-464	1651	16	complexities	complexity	NOUN
ftr-464	1651	17	of	of	ADP
ftr-464	1651	18	multistate	multistate	NOUN
ftr-464	1651	19	compliance	compliance	NOUN
ftr-464	1651	20	and	and	CCONJ
ftr-464	1651	21	the	the	DET
ftr-464	1651	22	risks	risk	NOUN
ftr-464	1651	23	of	of	ADP
ftr-464	1651	24	multiple	multiple	ADJ
ftr-464	1651	25	taxation	taxation	NOUN
ftr-464	1651	26	may	may	AUX
ftr-464	1651	27	be	be	AUX
ftr-464	1651	28	factors	factor	NOUN
ftr-464	1651	29	that	that	PRON
ftr-464	1651	30	warrant	warrant	VERB
ftr-464	1651	31	federal	federal	ADJ
ftr-464	1651	32	intervention	intervention	NOUN
ftr-464	1651	33	"	"	PUNCT
ftr-464	1651	34	)	)	PUNCT
ftr-464	1651	35	.	.	PUNCT
ftr-464	1652	1	ms	ms	PROPN
ftr-464	1652	2	.	.	PROPN
ftr-464	1652	3	lee	lee	PROPN
ftr-464	1652	4	suggests	suggest	VERB
ftr-464	1652	5	that	that	SCONJ
ftr-464	1652	6	"	"	PUNCT
ftr-464	1652	7	[	[	X
ftr-464	1652	8	it	it	PRON
ftr-464	1652	9	also	also	ADV
ftr-464	1652	10	might	might	AUX
ftr-464	1652	11	be	be	AUX
ftr-464	1652	12	fruitful	fruitful	ADJ
ftr-464	1652	13	to	to	PART
ftr-464	1652	14	consider	consider	VERB
ftr-464	1652	15	more	more	ADJ
ftr-464	1652	16	limited	limited	ADJ
ftr-464	1652	17	forms	form	NOUN
ftr-464	1652	18	of	of	ADP
ftr-464	1652	19	restriction	restriction	NOUN
ftr-464	1652	20	,	,	PUNCT
ftr-464	1652	21	for	for	ADP
ftr-464	1652	22	example	example	NOUN
ftr-464	1652	23	federal	federal	ADJ
ftr-464	1652	24	rules	rule	NOUN
ftr-464	1652	25	that	that	PRON
ftr-464	1652	26	allocate	allocate	VERB
ftr-464	1652	27	deferred	deferred	ADJ
ftr-464	1652	28	income	income	NOUN
ftr-464	1652	29	among	among	ADP
ftr-464	1652	30	the	the	DET
ftr-464	1652	31	states	state	NOUN
ftr-464	1652	32	in	in	ADP
ftr-464	1652	33	which	which	PRON
ftr-464	1652	34	an	an	DET
ftr-464	1652	35	individual	individual	NOUN
ftr-464	1652	36	has	have	AUX
ftr-464	1652	37	lived	live	VERB
ftr-464	1652	38	or	or	CCONJ
ftr-464	1652	39	worked	work	VERB
ftr-464	1652	40	.	.	PUNCT
ftr-464	1652	41	"	"	PUNCT
ftr-464	1653	1	i	i	PRON
ftr-464	1653	2	d.	d.	PROPN
ftr-464	1653	3	235	235	NUM
ftr-464	1653	4	.	.	PUNCT
ftr-464	1654	1	hellerstein	hellerstein	PROPN
ftr-464	1654	2	,	,	PUNCT
ftr-464	1654	3	supra	supra	PROPN
ftr-464	1654	4	note	note	NOUN
ftr-464	1654	5	208	208	NUM
ftr-464	1654	6	,	,	PUNCT
ftr-464	1654	7	at	at	ADP
ftr-464	1654	8	226	226	NUM
ftr-464	1654	9	.	.	PUNCT
ftr-464	1655	1	hellerstein	hellerstein	PROPN
ftr-464	1655	2	and	and	CCONJ
ftr-464	1655	3	smith	smith	PROPN
ftr-464	1655	4	note	note	NOUN
ftr-464	1655	5	,	,	PUNCT
ftr-464	1655	6	however	however	ADV
ftr-464	1655	7	,	,	PUNCT
ftr-464	1655	8	that	that	SCONJ
ftr-464	1655	9	in	in	ADP
ftr-464	1655	10	1989	1989	NUM
ftr-464	1655	11	"	"	PUNCT
ftr-464	1655	12	a	a	DET
ftr-464	1655	13	new	new	PROPN
ftr-464	1655	14	jersey	jersey	PROPN
ftr-464	1655	15	court	court	PROPN
ftr-464	1655	16	held	hold	VERB
ftr-464	1655	17	a	a	DET
ftr-464	1655	18	nonresident	nonresident	ADJ
ftr-464	1655	19	taxable	taxable	NOUN
ftr-464	1655	20	on	on	ADP
ftr-464	1655	21	the	the	DET
ftr-464	1655	22	payout	payout	NOUN
ftr-464	1655	23	from	from	ADP
ftr-464	1655	24	a	a	DET
ftr-464	1655	25	profit	profit	NOUN
ftr-464	1655	26	-	-	PUNCT
ftr-464	1655	27	sharing	share	VERB
ftr-464	1655	28	plan	plan	NOUN
ftr-464	1655	29	from	from	ADP
ftr-464	1655	30	his	his	PRON
ftr-464	1655	31	former	former	ADJ
ftr-464	1655	32	new	new	PROPN
ftr-464	1655	33	jersey	jersey	PROPN
ftr-464	1655	34	employer	employer	NOUN
ftr-464	1655	35	over	over	ADP
ftr-464	1655	36	the	the	DET
ftr-464	1655	37	objection	objection	NOUN
ftr-464	1655	38	that	that	SCONJ
ftr-464	1655	39	new	new	PROPN
ftr-464	1655	40	jersey	jersey	PROPN
ftr-464	1655	41	was	be	AUX
ftr-464	1655	42	taxing	tax	VERB
ftr-464	1655	43	dividends	dividend	NOUN
ftr-464	1655	44	,	,	PUNCT
ftr-464	1655	45	interest	interest	NOUN
ftr-464	1655	46	,	,	PUNCT
ftr-464	1655	47	and	and	CCONJ
ftr-464	1655	48	appreciation	appreciation	NOUN
ftr-464	1655	49	in	in	ADP
ftr-464	1655	50	the	the	DET
ftr-464	1655	51	value	value	NOUN
ftr-464	1655	52	of	of	ADP
ftr-464	1655	53	a	a	DET
ftr-464	1655	54	nonresident	nonresident	NOUN
ftr-464	1655	55	's	's	PART
ftr-464	1655	56	intangible	intangible	ADJ
ftr-464	1655	57	assets	asset	NOUN
ftr-464	1655	58	.	.	PUNCT
ftr-464	1655	59	"	"	PUNCT
ftr-464	1656	1	i	i	PRON
ftr-464	1656	2	d.	d.	PROPN
ftr-464	1656	3	at	at	ADP
ftr-464	1656	4	n.32	n.32	X
ftr-464	1656	5	(	(	PUNCT
ftr-464	1656	6	citing	cite	VERB
ftr-464	1656	7	mcdonald	mcdonald	PROPN
ftr-464	1656	8	v.	v.	PROPN
ftr-464	1656	9	director	director	NOUN
ftr-464	1656	10	,	,	PUNCT
ftr-464	1656	11	division	division	NOUN
ftr-464	1656	12	of	of	ADP
ftr-464	1656	13	tax'n	tax'n	NOUN
ftr-464	1656	14	,	,	PUNCT
ftr-464	1656	15	10	10	NUM
ftr-464	1656	16	nj	nj	PROPN
ftr-464	1656	17	.	.	PUNCT
ftr-464	1657	1	556	556	NUM
ftr-464	1657	2	(	(	PUNCT
ftr-464	1657	3	1989	1989	NUM
ftr-464	1657	4	)	)	PUNCT
ftr-464	1657	5	,	,	PUNCT
ftr-464	1657	6	modified	modify	VERB
ftr-464	1657	7	in	in	ADP
ftr-464	1657	8	part	part	NOUN
ftr-464	1657	9	,	,	PUNCT
ftr-464	1657	10	aff'd	aff'd	VERB
ftr-464	1657	11	in	in	ADP
ftr-464	1657	12	part	part	NOUN
ftr-464	1657	13	,	,	PUNCT
ftr-464	1657	14	589	589	NUM
ftr-464	1657	15	a.2d	a.2d	SYM
ftr-464	1657	16	186	186	NUM
ftr-464	1657	17	(	(	PUNCT
ftr-464	1657	18	nj	nj	PROPN
ftr-464	1657	19	.	.	PUNCT
ftr-464	1658	1	super	super	PROPN
ftr-464	1658	2	.	.	PUNCT
ftr-464	1659	1	ct	ct	PROPN
ftr-464	1659	2	.	.	PUNCT
ftr-464	1660	1	app	app	PROPN
ftr-464	1660	2	.	.	PUNCT
ftr-464	1661	1	div	div	PROPN
ftr-464	1661	2	.	.	PROPN
ftr-464	1661	3	1991	1991	NUM
ftr-464	1661	4	)	)	PUNCT
ftr-464	1661	5	.	.	PUNCT
ftr-464	1662	1	hellerstein	hellerstein	PROPN
ftr-464	1662	2	and	and	CCONJ
ftr-464	1662	3	smith	smith	PROPN
ftr-464	1662	4	note	note	VERB
ftr-464	1662	5	that	that	SCONJ
ftr-464	1662	6	the	the	DET
ftr-464	1662	7	n.j	n.j	PROPN
ftr-464	1662	8	.	.	PROPN
ftr-464	1662	9	legislature	legislature	NOUN
ftr-464	1662	10	provided	provide	VERB
ftr-464	1662	11	a	a	DET
ftr-464	1662	12	statutory	statutory	ADJ
ftr-464	1662	13	exemption	exemption	NOUN
ftr-464	1662	14	in	in	ADP
ftr-464	1662	15	that	that	DET
ftr-464	1662	16	same	same	ADJ
ftr-464	1662	17	year	year	NOUN
ftr-464	1662	18	.	.	PUNCT
ftr-464	1663	1	i	i	PRON
ftr-464	1663	2	d.	d.	NOUN
ftr-464	1663	3	determining	determine	VERB
ftr-464	1663	4	the	the	DET
ftr-464	1663	5	amount	amount	NOUN
ftr-464	1663	6	that	that	PRON
ftr-464	1663	7	may	may	AUX
ftr-464	1663	8	be	be	AUX
ftr-464	1663	9	taxed	tax	VERB
ftr-464	1663	10	becomes	become	VERB
ftr-464	1663	11	particularly	particularly	ADV
ftr-464	1663	12	complicated	complicated	ADJ
ftr-464	1663	13	when	when	SCONJ
ftr-464	1663	14	"	"	PUNCT
ftr-464	1663	15	[	[	X
ftr-464	1663	16	a	a	X
ftr-464	1663	17	]	]	X
ftr-464	1663	18	taxpayer	taxpayer	NOUN
ftr-464	1663	19	has	have	AUX
ftr-464	1663	20	worked	work	VERB
ftr-464	1663	21	in	in	ADP
ftr-464	1663	22	more	more	ADJ
ftr-464	1663	23	than	than	ADP
ftr-464	1663	24	one	one	NUM
ftr-464	1663	25	state	state	NOUN
ftr-464	1663	26	prior	prior	ADV
ftr-464	1663	27	to	to	ADP
ftr-464	1663	28	retirement	retirement	NOUN
ftr-464	1663	29	or	or	CCONJ
ftr-464	1663	30	has	have	AUX
ftr-464	1663	31	earned	earn	VERB
ftr-464	1663	32	income	income	NOUN
ftr-464	1663	33	in	in	ADP
ftr-464	1663	34	a	a	DET
ftr-464	1663	35	state	state	NOUN
ftr-464	1663	36	other	other	ADJ
ftr-464	1663	37	than	than	ADP
ftr-464	1663	38	his	his	PRON
ftr-464	1663	39	state	state	NOUN
ftr-464	1663	40	19961	19961	NUM
ftr-464	1663	41	florida	florida	PROPN
ftr-464	1663	42	tax	tax	NOUN
ftr-464	1663	43	review	review	NOUN
ftr-464	1663	44	have	have	VERB
ftr-464	1663	45	to	to	PART
ftr-464	1663	46	make	make	VERB
ftr-464	1663	47	a	a	DET
ftr-464	1663	48	separate	separate	ADJ
ftr-464	1663	49	determination	determination	NOUN
ftr-464	1663	50	of	of	ADP
ftr-464	1663	51	that	that	DET
ftr-464	1663	52	amount.236	amount.236	PROPN
ftr-464	1663	53	b.	b.	PROPN
ftr-464	1663	54	alternative	alternative	PROPN
ftr-464	1663	55	means	mean	NOUN
ftr-464	1663	56	of	of	ADP
ftr-464	1663	57	easing	ease	VERB
ftr-464	1663	58	administrative	administrative	ADJ
ftr-464	1663	59	difficulties.-recognition	difficulties.-recognition	PROPN
ftr-464	1663	60	of	of	ADP
ftr-464	1663	61	the	the	DET
ftr-464	1663	62	administrative	administrative	ADJ
ftr-464	1663	63	difficulties	difficulty	NOUN
ftr-464	1663	64	of	of	ADP
ftr-464	1663	65	source	source	NOUN
ftr-464	1663	66	-	-	PUNCT
ftr-464	1663	67	based	base	VERB
ftr-464	1663	68	taxation	taxation	NOUN
ftr-464	1663	69	of	of	ADP
ftr-464	1663	70	pension	pension	NOUN
ftr-464	1663	71	payments	payment	NOUN
ftr-464	1663	72	does	do	AUX
ftr-464	1663	73	not	not	PART
ftr-464	1663	74	lead	lead	VERB
ftr-464	1663	75	inexorably	inexorably	ADV
ftr-464	1663	76	to	to	ADP
ftr-464	1663	77	the	the	DET
ftr-464	1663	78	current	current	ADJ
ftr-464	1663	79	treaty	treaty	NOUN
ftr-464	1663	80	policy	policy	NOUN
ftr-464	1663	81	.	.	PUNCT
ftr-464	1664	1	instead	instead	ADV
ftr-464	1664	2	,	,	PUNCT
ftr-464	1664	3	the	the	DET
ftr-464	1664	4	u.s	u.s	PROPN
ftr-464	1664	5	.	.	PROPN
ftr-464	1664	6	rules	rule	NOUN
ftr-464	1664	7	for	for	ADP
ftr-464	1664	8	source	source	NOUN
ftr-464	1664	9	-	-	PUNCT
ftr-464	1664	10	based	base	VERB
ftr-464	1664	11	taxation	taxation	NOUN
ftr-464	1664	12	might	might	AUX
ftr-464	1664	13	be	be	AUX
ftr-464	1664	14	revised	revise	VERB
ftr-464	1664	15	in	in	ADP
ftr-464	1664	16	order	order	NOUN
ftr-464	1664	17	to	to	PART
ftr-464	1664	18	ease	ease	VERB
ftr-464	1664	19	these	these	DET
ftr-464	1664	20	difficulties	difficulty	NOUN
ftr-464	1664	21	.	.	PUNCT
ftr-464	1665	1	a	a	DET
ftr-464	1665	2	statutory	statutory	ADJ
ftr-464	1665	3	change	change	NOUN
ftr-464	1665	4	in	in	ADP
ftr-464	1665	5	u.s	u.s	PROPN
ftr-464	1665	6	.	.	PROPN
ftr-464	1665	7	source	source	NOUN
ftr-464	1665	8	-	-	PUNCT
ftr-464	1665	9	based	base	VERB
ftr-464	1665	10	taxation	taxation	NOUN
ftr-464	1665	11	would	would	AUX
ftr-464	1665	12	have	have	VERB
ftr-464	1665	13	the	the	DET
ftr-464	1665	14	advantage	advantage	NOUN
ftr-464	1665	15	of	of	ADP
ftr-464	1665	16	completely	completely	ADV
ftr-464	1665	17	freeing	free	VERB
ftr-464	1665	18	withholding	withholding	NOUN
ftr-464	1665	19	agents	agent	NOUN
ftr-464	1665	20	from	from	ADP
ftr-464	1665	21	the	the	DET
ftr-464	1665	22	administrative	administrative	ADJ
ftr-464	1665	23	difficulties	difficulty	NOUN
ftr-464	1665	24	created	create	VERB
ftr-464	1665	25	by	by	ADP
ftr-464	1665	26	the	the	DET
ftr-464	1665	27	current	current	ADJ
ftr-464	1665	28	rules	rule	NOUN
ftr-464	1665	29	,	,	PUNCT
ftr-464	1665	30	even	even	ADV
ftr-464	1665	31	where	where	SCONJ
ftr-464	1665	32	the	the	DET
ftr-464	1665	33	recipient	recipient	NOUN
ftr-464	1665	34	of	of	ADP
ftr-464	1665	35	a	a	DET
ftr-464	1665	36	pension	pension	NOUN
ftr-464	1665	37	payment	payment	NOUN
ftr-464	1665	38	is	be	AUX
ftr-464	1665	39	not	not	PART
ftr-464	1665	40	protected	protect	VERB
ftr-464	1665	41	by	by	ADP
ftr-464	1665	42	a	a	DET
ftr-464	1665	43	treaty	treaty	NOUN
ftr-464	1665	44	.	.	PUNCT
ftr-464	1666	1	for	for	ADP
ftr-464	1666	2	example	example	NOUN
ftr-464	1666	3	,	,	PUNCT
ftr-464	1666	4	as	as	SCONJ
ftr-464	1666	5	urged	urge	VERB
ftr-464	1666	6	by	by	ADP
ftr-464	1666	7	the	the	DET
ftr-464	1666	8	irs	irs	PROPN
ftr-464	1666	9	chief	chief	ADJ
ftr-464	1666	10	counsel	counsel	NOUN
ftr-464	1666	11	in	in	ADP
ftr-464	1666	12	1975	1975	NUM
ftr-464	1666	13	and	and	CCONJ
ftr-464	1666	14	as	as	SCONJ
ftr-464	1666	15	recommended	recommend	VERB
ftr-464	1666	16	above	above	ADV
ftr-464	1666	17	for	for	ADP
ftr-464	1666	18	qualified	qualified	ADJ
ftr-464	1666	19	u.s	u.s	PROPN
ftr-464	1666	20	.	.	PROPN
ftr-464	1666	21	pension	pension	NOUN
ftr-464	1666	22	plans	plan	NOUN
ftr-464	1666	23	,	,	PUNCT
ftr-464	1666	24	pension	pension	NOUN
ftr-464	1666	25	payments	payment	NOUN
ftr-464	1666	26	could	could	AUX
ftr-464	1666	27	be	be	AUX
ftr-464	1666	28	sourced	source	VERB
ftr-464	1666	29	entirely	entirely	ADV
ftr-464	1666	30	to	to	ADP
ftr-464	1666	31	the	the	DET
ftr-464	1666	32	place	place	NOUN
ftr-464	1666	33	where	where	SCONJ
ftr-464	1666	34	the	the	DET
ftr-464	1666	35	services	service	NOUN
ftr-464	1666	36	were	be	AUX
ftr-464	1666	37	performed	perform	VERB
ftr-464	1666	38	to	to	PART
ftr-464	1666	39	avoid	avoid	VERB
ftr-464	1666	40	the	the	DET
ftr-464	1666	41	need	need	NOUN
ftr-464	1666	42	to	to	PART
ftr-464	1666	43	separately	separately	ADV
ftr-464	1666	44	identify	identify	VERB
ftr-464	1666	45	the	the	DET
ftr-464	1666	46	"	"	PUNCT
ftr-464	1666	47	accretions	accretion	NOUN
ftr-464	1666	48	"	"	PUNCT
ftr-464	1666	49	element	element	NOUN
ftr-464	1666	50	.	.	PUNCT
ftr-464	1667	1	this	this	DET
ftr-464	1667	2	approach	approach	NOUN
ftr-464	1667	3	would	would	AUX
ftr-464	1667	4	not	not	PART
ftr-464	1667	5	preclude	preclude	VERB
ftr-464	1667	6	the	the	DET
ftr-464	1667	7	need	need	NOUN
ftr-464	1667	8	to	to	PART
ftr-464	1667	9	identify	identify	VERB
ftr-464	1667	10	multiple	multiple	ADJ
ftr-464	1667	11	source	source	NOUN
ftr-464	1667	12	countries	country	NOUN
ftr-464	1667	13	where	where	SCONJ
ftr-464	1667	14	services	service	NOUN
ftr-464	1667	15	are	be	AUX
ftr-464	1667	16	performed	perform	VERB
ftr-464	1667	17	in	in	ADP
ftr-464	1667	18	more	more	ADJ
ftr-464	1667	19	than	than	ADP
ftr-464	1667	20	one	one	NUM
ftr-464	1667	21	country	country	NOUN
ftr-464	1667	22	;	;	PUNCT
ftr-464	1667	23	however	however	ADV
ftr-464	1667	24	,	,	PUNCT
ftr-464	1667	25	this	this	DET
ftr-464	1667	26	same	same	ADJ
ftr-464	1667	27	problem	problem	NOUN
ftr-464	1667	28	also	also	ADV
ftr-464	1667	29	exists	exist	VERB
ftr-464	1667	30	for	for	ADP
ftr-464	1667	31	payments	payment	NOUN
ftr-464	1667	32	of	of	ADP
ftr-464	1667	33	unfunded	unfunded	ADJ
ftr-464	1667	34	deferred	defer	VERB
ftr-464	1667	35	compensation	compensation	NOUN
ftr-464	1667	36	that	that	PRON
ftr-464	1667	37	are	be	AUX
ftr-464	1667	38	not	not	PART
ftr-464	1667	39	classified	classify	VERB
ftr-464	1667	40	as	as	ADP
ftr-464	1667	41	"	"	PUNCT
ftr-464	1667	42	pensions	pension	NOUN
ftr-464	1667	43	,	,	PUNCT
ftr-464	1667	44	"	"	PUNCT
ftr-464	1667	45	and	and	CCONJ
ftr-464	1667	46	is	be	AUX
ftr-464	1667	47	not	not	PART
ftr-464	1667	48	considered	consider	VERB
ftr-464	1667	49	unworkable	unworkable	ADJ
ftr-464	1667	50	in	in	ADP
ftr-464	1667	51	that	that	DET
ftr-464	1667	52	context	context	NOUN
ftr-464	1667	53	.	.	PUNCT
ftr-464	1668	1	a	a	DET
ftr-464	1668	2	second	second	ADJ
ftr-464	1668	3	approach	approach	NOUN
ftr-464	1668	4	to	to	ADP
ftr-464	1668	5	simplifying	simplify	VERB
ftr-464	1668	6	source	source	NOUN
ftr-464	1668	7	-	-	PUNCT
ftr-464	1668	8	based	base	VERB
ftr-464	1668	9	taxation	taxation	NOUN
ftr-464	1668	10	would	would	AUX
ftr-464	1668	11	be	be	AUX
ftr-464	1668	12	to	to	PART
ftr-464	1668	13	treat	treat	VERB
ftr-464	1668	14	a	a	DET
ftr-464	1668	15	pension	pension	NOUN
ftr-464	1668	16	payment	payment	NOUN
ftr-464	1668	17	as	as	SCONJ
ftr-464	1668	18	sourced	source	VERB
ftr-464	1668	19	entirely	entirely	ADV
ftr-464	1668	20	to	to	ADP
ftr-464	1668	21	the	the	DET
ftr-464	1668	22	situs	situs	PROPN
ftr-464	1668	23	of	of	ADP
ftr-464	1668	24	the	the	DET
ftr-464	1668	25	payor	payor	PROPN
ftr-464	1668	26	trust	trust	NOUN
ftr-464	1668	27	.	.	PUNCT
ftr-464	1669	1	thus	thus	ADV
ftr-464	1669	2	,	,	PUNCT
ftr-464	1669	3	the	the	DET
ftr-464	1669	4	entire	entire	ADJ
ftr-464	1669	5	amount	amount	NOUN
ftr-464	1669	6	distributed	distribute	VERB
ftr-464	1669	7	by	by	ADP
ftr-464	1669	8	a	a	DET
ftr-464	1669	9	u.s	u.s	PROPN
ftr-464	1669	10	.	.	PROPN
ftr-464	1669	11	pension	pension	NOUN
ftr-464	1669	12	trust	trust	NOUN
ftr-464	1669	13	would	would	AUX
ftr-464	1669	14	be	be	AUX
ftr-464	1669	15	classified	classify	VERB
ftr-464	1669	16	as	as	ADP
ftr-464	1669	17	from	from	ADP
ftr-464	1669	18	u.s	u.s	PROPN
ftr-464	1669	19	.	.	PROPN
ftr-464	1669	20	sources	source	NOUN
ftr-464	1669	21	(	(	PUNCT
ftr-464	1669	22	even	even	ADV
ftr-464	1669	23	if	if	SCONJ
ftr-464	1669	24	services	service	NOUN
ftr-464	1669	25	were	be	AUX
ftr-464	1669	26	performed	perform	VERB
ftr-464	1669	27	abroad	abroad	ADV
ftr-464	1669	28	as	as	ADP
ftr-464	1669	29	in	in	ADP
ftr-464	1669	30	table	table	NOUN
ftr-464	1669	31	1	1	NUM
ftr-464	1669	32	,	,	PUNCT
ftr-464	1669	33	row	row	NOUN
ftr-464	1669	34	5	5	NUM
ftr-464	1669	35	,	,	PUNCT
ftr-464	1669	36	page	page	NOUN
ftr-464	1669	37	359	359	NUM
ftr-464	1669	38	)	)	PUNCT
ftr-464	1669	39	;	;	PUNCT
ftr-464	1669	40	no	no	DET
ftr-464	1669	41	amount	amount	NOUN
ftr-464	1669	42	distributed	distribute	VERB
ftr-464	1669	43	by	by	ADP
ftr-464	1669	44	a	a	DET
ftr-464	1669	45	foreign	foreign	ADJ
ftr-464	1669	46	pension	pension	NOUN
ftr-464	1669	47	trust	trust	NOUN
ftr-464	1669	48	would	would	AUX
ftr-464	1669	49	be	be	AUX
ftr-464	1669	50	classified	classify	VERB
ftr-464	1669	51	as	as	ADP
ftr-464	1669	52	from	from	ADP
ftr-464	1669	53	u.s	u.s	PROPN
ftr-464	1669	54	.	.	PROPN
ftr-464	1669	55	sources	source	NOUN
ftr-464	1669	56	(	(	PUNCT
ftr-464	1669	57	even	even	ADV
ftr-464	1669	58	if	if	SCONJ
ftr-464	1669	59	services	service	NOUN
ftr-464	1669	60	were	be	AUX
ftr-464	1669	61	performed	perform	VERB
ftr-464	1669	62	in	in	ADP
ftr-464	1669	63	the	the	DET
ftr-464	1669	64	u.s	u.s	PROPN
ftr-464	1669	65	.	.	PROPN
ftr-464	1669	66	,	,	PUNCT
ftr-464	1669	67	as	as	ADP
ftr-464	1669	68	in	in	ADP
ftr-464	1669	69	table	table	NOUN
ftr-464	1669	70	1	1	NUM
ftr-464	1669	71	,	,	PUNCT
ftr-464	1669	72	row	row	VERB
ftr-464	1669	73	4	4	NUM
ftr-464	1669	74	,	,	PUNCT
ftr-464	1669	75	page	page	NOUN
ftr-464	1669	76	358	358	NUM
ftr-464	1669	77	)	)	PUNCT
ftr-464	1669	78	.	.	PUNCT
ftr-464	1670	1	a	a	DET
ftr-464	1670	2	similar	similar	ADJ
ftr-464	1670	3	approach	approach	NOUN
ftr-464	1670	4	is	be	AUX
ftr-464	1670	5	suggested	suggest	VERB
ftr-464	1670	6	by	by	ADP
ftr-464	1670	7	the	the	DET
ftr-464	1670	8	u.n	u.n	PROPN
ftr-464	1670	9	.	.	PROPN
ftr-464	1670	10	model	model	PROPN
ftr-464	1670	11	treaty	treaty	PROPN
ftr-464	1670	12	,	,	PUNCT
ftr-464	1670	13	which	which	PRON
ftr-464	1670	14	contains	contain	VERB
ftr-464	1670	15	two	two	NUM
ftr-464	1670	16	alternative	alternative	ADJ
ftr-464	1670	17	provisions	provision	NOUN
ftr-464	1670	18	for	for	ADP
ftr-464	1670	19	pensions	pension	NOUN
ftr-464	1670	20	(	(	PUNCT
ftr-464	1670	21	one	one	NUM
ftr-464	1670	22	allowing	allow	VERB
ftr-464	1670	23	source	source	NOUN
ftr-464	1670	24	-	-	PUNCT
ftr-464	1670	25	based	base	VERB
ftr-464	1670	26	taxation	taxation	NOUN
ftr-464	1670	27	and	and	CCONJ
ftr-464	1670	28	the	the	DET
ftr-464	1670	29	other	other	ADJ
ftr-464	1670	30	precluding	preclude	VERB
ftr-464	1670	31	it	it	PRON
ftr-464	1670	32	)	)	PUNCT
ftr-464	1670	33	.	.	PUNCT
ftr-464	1671	1	in	in	ADP
ftr-464	1671	2	the	the	DET
ftr-464	1671	3	former	former	ADJ
ftr-464	1671	4	provision	provision	NOUN
ftr-464	1671	5	,	,	PUNCT
ftr-464	1671	6	source	source	NOUN
ftr-464	1671	7	-	-	PUNCT
ftr-464	1671	8	based	base	VERB
ftr-464	1671	9	taxation	taxation	NOUN
ftr-464	1671	10	is	be	AUX
ftr-464	1671	11	permitted	permit	VERB
ftr-464	1671	12	when	when	SCONJ
ftr-464	1671	13	a	a	DET
ftr-464	1671	14	pension	pension	NOUN
ftr-464	1671	15	payment	payment	NOUN
ftr-464	1671	16	is	be	AUX
ftr-464	1671	17	"	"	PUNCT
ftr-464	1671	18	made	make	VERB
ftr-464	1671	19	by	by	ADP
ftr-464	1671	20	a	a	DET
ftr-464	1671	21	resident	resident	NOUN
ftr-464	1671	22	..	..	PUNCT
ftr-464	1671	23	,	,	PUNCT
ftr-464	1671	24	or	or	CCONJ
ftr-464	1671	25	a	a	DET
ftr-464	1671	26	permanent	permanent	ADJ
ftr-464	1671	27	establishment	establishment	NOUN
ftr-464	1671	28	situated	situate	VERB
ftr-464	1671	29	"	"	PUNCT
ftr-464	1671	30	within	within	ADP
ftr-464	1671	31	a	a	DET
ftr-464	1671	32	treaty	treaty	NOUN
ftr-464	1671	33	state	state	NOUN
ftr-464	1671	34	.	.	PUNCT
ftr-464	1672	1	the	the	DET
ftr-464	1672	2	commentary	commentary	NOUN
ftr-464	1672	3	explains	explain	VERB
ftr-464	1672	4	that	that	SCONJ
ftr-464	1672	5	this	this	DET
ftr-464	1672	6	approach	approach	NOUN
ftr-464	1672	7	was	be	AUX
ftr-464	1672	8	directed	direct	VERB
ftr-464	1672	9	at	at	ADP
ftr-464	1672	10	avoiding	avoid	VERB
ftr-464	1672	11	problems	problem	NOUN
ftr-464	1672	12	in	in	ADP
ftr-464	1672	13	the	the	DET
ftr-464	1672	14	situation	situation	NOUN
ftr-464	1672	15	where	where	SCONJ
ftr-464	1672	16	employees	employee	NOUN
ftr-464	1672	17	have	have	AUX
ftr-464	1672	18	"	"	PUNCT
ftr-464	1672	19	performed	perform	VERB
ftr-464	1672	20	services	service	NOUN
ftr-464	1672	21	consecutively	consecutively	ADV
ftr-464	1672	22	in	in	ADP
ftr-464	1672	23	several	several	ADJ
ftr-464	1672	24	different	different	ADJ
ftr-464	1672	25	countries	country	NOUN
ftr-464	1672	26	.	.	PUNCT
ftr-464	1672	27	"	"	PUNCT
ftr-464	1673	1	the	the	DET
ftr-464	1673	2	commentary	commentary	NOUN
ftr-464	1673	3	concluded	conclude	VERB
ftr-464	1673	4	:	:	PUNCT
ftr-464	1673	5	of	of	ADP
ftr-464	1673	6	residence	residence	NOUN
ftr-464	1673	7	.	.	PUNCT
ftr-464	1673	8	"	"	PUNCT
ftr-464	1674	1	i	i	PRON
ftr-464	1674	2	d.	d.	PROPN
ftr-464	1674	3	at	at	ADP
ftr-464	1674	4	227	227	NUM
ftr-464	1674	5	.	.	PUNCT
ftr-464	1675	1	hellerstein	hellerstein	PROPN
ftr-464	1675	2	&	&	CCONJ
ftr-464	1675	3	smith	smith	PROPN
ftr-464	1675	4	note	note	VERB
ftr-464	1675	5	that	that	SCONJ
ftr-464	1675	6	if	if	SCONJ
ftr-464	1675	7	a	a	DET
ftr-464	1675	8	resident	resident	NOUN
ftr-464	1675	9	of	of	ADP
ftr-464	1675	10	new	new	PROPN
ftr-464	1675	11	jersey	jersey	PROPN
ftr-464	1675	12	performs	perform	VERB
ftr-464	1675	13	services	service	NOUN
ftr-464	1675	14	in	in	ADP
ftr-464	1675	15	pennsylvania	pennsylvania	PROPN
ftr-464	1675	16	and	and	CCONJ
ftr-464	1675	17	then	then	ADV
ftr-464	1675	18	moves	move	VERB
ftr-464	1675	19	to	to	ADP
ftr-464	1675	20	florida	florida	PROPN
ftr-464	1675	21	upon	upon	SCONJ
ftr-464	1675	22	retirement	retirement	NOUN
ftr-464	1675	23	,	,	PUNCT
ftr-464	1675	24	"	"	PUNCT
ftr-464	1675	25	[	[	X
ftr-464	1675	26	logically	logically	ADV
ftr-464	1675	27	new	new	PROPN
ftr-464	1675	28	jersey	jersey	PROPN
ftr-464	1675	29	has	have	VERB
ftr-464	1675	30	jurisdiction	jurisdiction	NOUN
ftr-464	1675	31	to	to	PART
ftr-464	1675	32	tax	tax	VERB
ftr-464	1675	33	the	the	DET
ftr-464	1675	34	full	full	ADJ
ftr-464	1675	35	amount	amount	NOUN
ftr-464	1675	36	of	of	ADP
ftr-464	1675	37	the	the	DET
ftr-464	1675	38	deferred	defer	VERB
ftr-464	1675	39	compensation	compensation	NOUN
ftr-464	1675	40	,	,	PUNCT
ftr-464	1675	41	together	together	ADV
ftr-464	1675	42	with	with	ADP
ftr-464	1675	43	any	any	DET
ftr-464	1675	44	accumulations	accumulation	NOUN
ftr-464	1675	45	thereto	thereto	VERB
ftr-464	1675	46	up	up	ADP
ftr-464	1675	47	to	to	ADP
ftr-464	1675	48	the	the	DET
ftr-464	1675	49	date	date	NOUN
ftr-464	1675	50	of	of	ADP
ftr-464	1675	51	the	the	DET
ftr-464	1675	52	taxpayer	taxpayer	NOUN
ftr-464	1675	53	's	's	PART
ftr-464	1675	54	relinquishment	relinquishment	NOUN
ftr-464	1675	55	of	of	ADP
ftr-464	1675	56	new	new	PROPN
ftr-464	1675	57	jersey	jersey	PROPN
ftr-464	1675	58	residence	residence	NOUN
ftr-464	1675	59	.	.	PUNCT
ftr-464	1675	60	"	"	PUNCT
ftr-464	1676	1	i	i	PRON
ftr-464	1676	2	d.	d.	PROPN
ftr-464	1676	3	however	however	ADV
ftr-464	1676	4	,	,	PUNCT
ftr-464	1676	5	new	new	PROPN
ftr-464	1676	6	jersey	jersey	PROPN
ftr-464	1676	7	's	's	PART
ftr-464	1676	8	statute	statute	NOUN
ftr-464	1676	9	would	would	AUX
ftr-464	1676	10	not	not	PART
ftr-464	1676	11	require	require	VERB
ftr-464	1676	12	filing	filing	NOUN
ftr-464	1676	13	of	of	ADP
ftr-464	1676	14	a	a	DET
ftr-464	1676	15	resident	resident	ADJ
ftr-464	1676	16	return	return	NOUN
ftr-464	1676	17	in	in	ADP
ftr-464	1676	18	the	the	DET
ftr-464	1676	19	year	year	NOUN
ftr-464	1676	20	of	of	ADP
ftr-464	1676	21	retirement	retirement	NOUN
ftr-464	1676	22	when	when	SCONJ
ftr-464	1676	23	the	the	DET
ftr-464	1676	24	individual	individual	NOUN
ftr-464	1676	25	is	be	AUX
ftr-464	1676	26	not	not	PART
ftr-464	1676	27	a	a	DET
ftr-464	1676	28	n.j	n.j	PROPN
ftr-464	1676	29	.	.	PROPN
ftr-464	1676	30	resident	resident	NOUN
ftr-464	1676	31	.	.	PUNCT
ftr-464	1677	1	i	i	PRON
ftr-464	1677	2	d.	d.	PROPN
ftr-464	1677	3	236	236	NUM
ftr-464	1677	4	.	.	PUNCT
ftr-464	1678	1	cf	cf	NOUN
ftr-464	1678	2	.	.	PUNCT
ftr-464	1679	1	supra	supra	PROPN
ftr-464	1679	2	note	note	PROPN
ftr-464	1679	3	226	226	NUM
ftr-464	1679	4	;	;	PUNCT
ftr-464	1679	5	letter	letter	NOUN
ftr-464	1679	6	of	of	ADP
ftr-464	1679	7	carolyn	carolyn	PROPN
ftr-464	1679	8	joy	joy	PROPN
ftr-464	1679	9	lee	lee	PROPN
ftr-464	1679	10	,	,	PUNCT
ftr-464	1679	11	supra	supra	PROPN
ftr-464	1679	12	note	note	PROPN
ftr-464	1679	13	234	234	NUM
ftr-464	1679	14	(	(	PUNCT
ftr-464	1679	15	noting	note	VERB
ftr-464	1679	16	that	that	SCONJ
ftr-464	1679	17	"	"	PUNCT
ftr-464	1679	18	taxation	taxation	NOUN
ftr-464	1679	19	of	of	ADP
ftr-464	1679	20	deferred	deferred	ADJ
ftr-464	1679	21	income	income	NOUN
ftr-464	1679	22	requires	require	VERB
ftr-464	1679	23	the	the	DET
ftr-464	1679	24	allocation	allocation	NOUN
ftr-464	1679	25	of	of	ADP
ftr-464	1679	26	pension	pension	NOUN
ftr-464	1679	27	distributions	distribution	NOUN
ftr-464	1679	28	between	between	ADP
ftr-464	1679	29	deferred	defer	VERB
ftr-464	1679	30	compensation	compensation	NOUN
ftr-464	1679	31	and	and	CCONJ
ftr-464	1679	32	deferred	deferred	ADJ
ftr-464	1679	33	investment	investment	NOUN
ftr-464	1679	34	income	income	NOUN
ftr-464	1679	35	,	,	PUNCT
ftr-464	1679	36	as	as	ADV
ftr-464	1679	37	well	well	ADV
ftr-464	1679	38	as	as	ADP
ftr-464	1679	39	allocation	allocation	NOUN
ftr-464	1679	40	among	among	ADP
ftr-464	1679	41	the	the	DET
ftr-464	1679	42	states	state	NOUN
ftr-464	1679	43	where	where	SCONJ
ftr-464	1679	44	income	income	NOUN
ftr-464	1679	45	was	be	AUX
ftr-464	1679	46	earned	earn	VERB
ftr-464	1679	47	or	or	CCONJ
ftr-464	1679	48	where	where	SCONJ
ftr-464	1679	49	an	an	DET
ftr-464	1679	50	individual	individual	NOUN
ftr-464	1679	51	resided	reside	VERB
ftr-464	1679	52	"	"	PUNCT
ftr-464	1679	53	)	)	PUNCT
ftr-464	1679	54	.	.	PUNCT
ftr-464	1680	1	[	[	X
ftr-464	1680	2	vol	vol	NOUN
ftr-464	1680	3	3:6	3:6	NUM
ftr-464	1680	4	u.s	u.s	PROPN
ftr-464	1680	5	.	.	PROPN
ftr-464	1680	6	income	income	NOUN
ftr-464	1680	7	taxation	taxation	NOUN
ftr-464	1680	8	of	of	ADP
ftr-464	1680	9	cross	cross	ADJ
ftr-464	1680	10	-	-	ADJ
ftr-464	1680	11	border	border	ADJ
ftr-464	1680	12	pensions	pension	NOUN
ftr-464	1680	13	[	[	X
ftr-464	1680	14	i]t	i]t	PRON
ftr-464	1680	15	would	would	AUX
ftr-464	1680	16	be	be	AUX
ftr-464	1680	17	very	very	ADV
ftr-464	1680	18	difficult	difficult	ADJ
ftr-464	1680	19	for	for	SCONJ
ftr-464	1680	20	the	the	DET
ftr-464	1680	21	head	head	NOUN
ftr-464	1680	22	office	office	NOUN
ftr-464	1680	23	of	of	ADP
ftr-464	1680	24	a	a	DET
ftr-464	1680	25	company	company	NOUN
ftr-464	1680	26	to	to	PART
ftr-464	1680	27	allocate	allocate	VERB
ftr-464	1680	28	each	each	DET
ftr-464	1680	29	pension	pension	NOUN
ftr-464	1680	30	among	among	ADP
ftr-464	1680	31	the	the	DET
ftr-464	1680	32	various	various	ADJ
ftr-464	1680	33	countries	country	NOUN
ftr-464	1680	34	in	in	ADP
ftr-464	1680	35	which	which	PRON
ftr-464	1680	36	the	the	DET
ftr-464	1680	37	pensioner	pensioner	NOUN
ftr-464	1680	38	had	have	AUX
ftr-464	1680	39	worked	work	VERB
ftr-464	1680	40	during	during	ADP
ftr-464	1680	41	his	his	PRON
ftr-464	1680	42	years	year	NOUN
ftr-464	1680	43	of	of	ADP
ftr-464	1680	44	employment	employment	NOUN
ftr-464	1680	45	.	.	PUNCT
ftr-464	1681	1	it	it	PRON
ftr-464	1681	2	was	be	AUX
ftr-464	1681	3	generally	generally	ADV
ftr-464	1681	4	agreed	agree	VERB
ftr-464	1681	5	,	,	PUNCT
ftr-464	1681	6	therefore	therefore	ADV
ftr-464	1681	7	,	,	PUNCT
ftr-464	1681	8	that	that	SCONJ
ftr-464	1681	9	taxation	taxation	NOUN
ftr-464	1681	10	of	of	ADP
ftr-464	1681	11	pension	pension	NOUN
ftr-464	1681	12	at	at	ADP
ftr-464	1681	13	source	source	NOUN
ftr-464	1681	14	should	should	AUX
ftr-464	1681	15	be	be	AUX
ftr-464	1681	16	construed	construe	VERB
ftr-464	1681	17	to	to	PART
ftr-464	1681	18	mean	mean	VERB
ftr-464	1681	19	taxation	taxation	NOUN
ftr-464	1681	20	at	at	ADP
ftr-464	1681	21	the	the	DET
ftr-464	1681	22	place	place	NOUN
ftr-464	1681	23	in	in	ADP
ftr-464	1681	24	which	which	PRON
ftr-464	1681	25	the	the	DET
ftr-464	1681	26	pension	pension	NOUN
ftr-464	1681	27	payments	payment	NOUN
ftr-464	1681	28	originated	originate	VERB
ftr-464	1681	29	,	,	PUNCT
ftr-464	1681	30	not	not	PART
ftr-464	1681	31	the	the	DET
ftr-464	1681	32	place	place	NOUN
ftr-464	1681	33	in	in	ADP
ftr-464	1681	34	which	which	PRON
ftr-464	1681	35	the	the	DET
ftr-464	1681	36	services	service	NOUN
ftr-464	1681	37	had	have	AUX
ftr-464	1681	38	been	be	AUX
ftr-464	1681	39	performed	perform	VERB
ftr-464	1681	40	.	.	PUNCT
ftr-464	1681	41	"	"	PUNCT
ftr-464	1682	1	'	'	PUNCT
ftr-464	1682	2	if	if	SCONJ
ftr-464	1682	3	the	the	DET
ftr-464	1682	4	u.s	u.s	PROPN
ftr-464	1682	5	.	.	PROPN
ftr-464	1682	6	were	be	AUX
ftr-464	1682	7	to	to	PART
ftr-464	1682	8	unilaterally	unilaterally	ADV
ftr-464	1682	9	redefine	redefine	VERB
ftr-464	1682	10	the	the	DET
ftr-464	1682	11	source	source	NOUN
ftr-464	1682	12	of	of	ADP
ftr-464	1682	13	a	a	DET
ftr-464	1682	14	pension	pension	NOUN
ftr-464	1682	15	payment	payment	NOUN
ftr-464	1682	16	as	as	ADP
ftr-464	1682	17	the	the	DET
ftr-464	1682	18	situs	situs	PROPN
ftr-464	1682	19	of	of	ADP
ftr-464	1682	20	the	the	DET
ftr-464	1682	21	pension	pension	NOUN
ftr-464	1682	22	trust	trust	NOUN
ftr-464	1682	23	,	,	PUNCT
ftr-464	1682	24	then	then	ADV
ftr-464	1682	25	consistency	consistency	NOUN
ftr-464	1682	26	would	would	AUX
ftr-464	1682	27	seem	seem	VERB
ftr-464	1682	28	to	to	PART
ftr-464	1682	29	require	require	VERB
ftr-464	1682	30	that	that	SCONJ
ftr-464	1682	31	it	it	PRON
ftr-464	1682	32	disclaim	disclaim	VERB
ftr-464	1682	33	source	source	NOUN
ftr-464	1682	34	-	-	PUNCT
ftr-464	1682	35	based	base	VERB
ftr-464	1682	36	taxation	taxation	NOUN
ftr-464	1682	37	of	of	ADP
ftr-464	1682	38	contributions	contribution	NOUN
ftr-464	1682	39	to	to	ADP
ftr-464	1682	40	foreign	foreign	ADJ
ftr-464	1682	41	pension	pension	NOUN
ftr-464	1682	42	plans	plan	NOUN
ftr-464	1682	43	in	in	ADP
ftr-464	1682	44	respect	respect	NOUN
ftr-464	1682	45	of	of	ADP
ftr-464	1682	46	u.s	u.s	PROPN
ftr-464	1682	47	.	.	PROPN
ftr-464	1682	48	services	service	NOUN
ftr-464	1682	49	(	(	PUNCT
ftr-464	1682	50	see	see	VERB
ftr-464	1682	51	table	table	NOUN
ftr-464	1682	52	1	1	NUM
ftr-464	1682	53	,	,	PUNCT
ftr-464	1682	54	row	row	VERB
ftr-464	1682	55	4	4	NUM
ftr-464	1682	56	,	,	PUNCT
ftr-464	1682	57	page	page	NOUN
ftr-464	1682	58	358	358	NUM
ftr-464	1682	59	)	)	PUNCT
ftr-464	1682	60	.	.	PUNCT
ftr-464	1683	1	however	however	ADV
ftr-464	1683	2	,	,	PUNCT
ftr-464	1683	3	for	for	SCONJ
ftr-464	1683	4	the	the	DET
ftr-464	1683	5	u.s	u.s	PROPN
ftr-464	1683	6	.	.	PROPN
ftr-464	1683	7	to	to	PART
ftr-464	1683	8	amend	amend	VERB
ftr-464	1683	9	the	the	DET
ftr-464	1683	10	code	code	NOUN
ftr-464	1683	11	to	to	PART
ftr-464	1683	12	relinquish	relinquish	VERB
ftr-464	1683	13	this	this	DET
ftr-464	1683	14	claim	claim	NOUN
ftr-464	1683	15	to	to	ADP
ftr-464	1683	16	sourcebased	sourcebase	VERB
ftr-464	1683	17	tax	tax	NOUN
ftr-464	1683	18	would	would	AUX
ftr-464	1683	19	seem	seem	VERB
ftr-464	1683	20	to	to	PART
ftr-464	1683	21	create	create	VERB
ftr-464	1683	22	a	a	DET
ftr-464	1683	23	huge	huge	ADJ
ftr-464	1683	24	loophole	loophole	NOUN
ftr-464	1683	25	for	for	ADP
ftr-464	1683	26	nonresident	nonresident	ADJ
ftr-464	1683	27	aliens	alien	NOUN
ftr-464	1683	28	performing	perform	VERB
ftr-464	1683	29	services	service	NOUN
ftr-464	1683	30	in	in	ADP
ftr-464	1683	31	the	the	DET
ftr-464	1683	32	u.s	u.s	PROPN
ftr-464	1683	33	.	.	PROPN
ftr-464	1683	34	such	such	ADJ
ftr-464	1683	35	aliens	alien	NOUN
ftr-464	1683	36	could	could	AUX
ftr-464	1683	37	avoid	avoid	VERB
ftr-464	1683	38	u.s	u.s	PROPN
ftr-464	1683	39	.	.	PROPN
ftr-464	1683	40	tax	tax	NOUN
ftr-464	1683	41	permanently	permanently	ADV
ftr-464	1683	42	by	by	ADP
ftr-464	1683	43	having	have	VERB
ftr-464	1683	44	their	their	PRON
ftr-464	1683	45	employers	employer	NOUN
ftr-464	1683	46	set	set	VERB
ftr-464	1683	47	up	up	ADP
ftr-464	1683	48	nonqualified	nonqualified	ADJ
ftr-464	1683	49	pension	pension	NOUN
ftr-464	1683	50	trusts	trust	NOUN
ftr-464	1683	51	for	for	ADP
ftr-464	1683	52	them	they	PRON
ftr-464	1683	53	outside	outside	ADP
ftr-464	1683	54	the	the	DET
ftr-464	1683	55	u.s	u.s	PROPN
ftr-464	1683	56	.	.	PROPN
ftr-464	1683	57	,	,	PUNCT
ftr-464	1683	58	even	even	ADV
ftr-464	1683	59	though	though	SCONJ
ftr-464	1683	60	the	the	DET
ftr-464	1683	61	employees	employee	NOUN
ftr-464	1683	62	were	be	AUX
ftr-464	1683	63	never	never	ADV
ftr-464	1683	64	subject	subject	ADJ
ftr-464	1683	65	to	to	ADP
ftr-464	1683	66	a	a	DET
ftr-464	1683	67	significant	significant	ADJ
ftr-464	1683	68	home	home	NOUN
ftr-464	1683	69	country	country	NOUN
ftr-464	1683	70	tax	tax	NOUN
ftr-464	1683	71	with	with	ADP
ftr-464	1683	72	respect	respect	NOUN
ftr-464	1683	73	to	to	ADP
ftr-464	1683	74	such	such	ADJ
ftr-464	1683	75	plans	plan	NOUN
ftr-464	1683	76	.	.	PUNCT
ftr-464	1684	1	3	3	X
ftr-464	1684	2	.	.	X
ftr-464	1684	3	determination	determination	NOUN
ftr-464	1684	4	of	of	ADP
ftr-464	1684	5	overall	overall	ADJ
ftr-464	1684	6	"	"	PUNCT
ftr-464	1684	7	ability	ability	NOUN
ftr-464	1684	8	to	to	PART
ftr-464	1684	9	pay	pay	VERB
ftr-464	1684	10	.	.	PUNCT
ftr-464	1685	1	"	"	PUNCT
ftr-464	1685	2	-a	-a	PROPN
ftr-464	1685	3	third	third	ADJ
ftr-464	1685	4	rationale	rationale	NOUN
ftr-464	1685	5	for	for	ADP
ftr-464	1685	6	relinquishment	relinquishment	NOUN
ftr-464	1685	7	of	of	ADP
ftr-464	1685	8	source	source	NOUN
ftr-464	1685	9	-	-	PUNCT
ftr-464	1685	10	based	base	VERB
ftr-464	1685	11	taxation	taxation	NOUN
ftr-464	1685	12	of	of	ADP
ftr-464	1685	13	pensions	pension	NOUN
ftr-464	1685	14	by	by	ADP
ftr-464	1685	15	treaty	treaty	NOUN
ftr-464	1685	16	is	be	AUX
ftr-464	1685	17	that	that	SCONJ
ftr-464	1685	18	"	"	PUNCT
ftr-464	1685	19	the	the	DET
ftr-464	1685	20	country	country	NOUN
ftr-464	1685	21	of	of	ADP
ftr-464	1685	22	residence	residence	NOUN
ftr-464	1685	23	[	[	X
ftr-464	1685	24	is	be	AUX
ftr-464	1685	25	]	]	PUNCT
ftr-464	1685	26	probably	probably	ADV
ftr-464	1685	27	in	in	ADP
ftr-464	1685	28	a	a	DET
ftr-464	1685	29	better	well	ADJ
ftr-464	1685	30	position	position	NOUN
ftr-464	1685	31	than	than	ADP
ftr-464	1685	32	the	the	DET
ftr-464	1685	33	source	source	NOUN
ftr-464	1685	34	country	country	NOUN
ftr-464	1685	35	to	to	PART
ftr-464	1685	36	structure	structure	VERB
ftr-464	1685	37	its	its	PRON
ftr-464	1685	38	taxation	taxation	NOUN
ftr-464	1685	39	of	of	ADP
ftr-464	1685	40	pensions	pension	NOUN
ftr-464	1685	41	to	to	ADP
ftr-464	1685	42	the	the	DET
ftr-464	1685	43	taxpayer	taxpayer	NOUN
ftr-464	1685	44	's	's	PART
ftr-464	1685	45	ability	ability	NOUN
ftr-464	1685	46	to	to	PART
ftr-464	1685	47	pay	pay	VERB
ftr-464	1685	48	.	.	PUNCT
ftr-464	1685	49	"	"	PUNCT
ftr-464	1685	50	"	"	PUNCT
ftr-464	1685	51	s	s	VERB
ftr-464	1685	52	this	this	DET
ftr-464	1685	53	argument	argument	NOUN
ftr-464	1685	54	may	may	AUX
ftr-464	1685	55	be	be	AUX
ftr-464	1685	56	based	base	VERB
ftr-464	1685	57	on	on	ADP
ftr-464	1685	58	the	the	DET
ftr-464	1685	59	concern	concern	NOUN
ftr-464	1685	60	that	that	SCONJ
ftr-464	1685	61	source	source	NOUN
ftr-464	1685	62	country	country	NOUN
ftr-464	1685	63	taxation	taxation	NOUN
ftr-464	1685	64	will	will	AUX
ftr-464	1685	65	lead	lead	VERB
ftr-464	1685	66	to	to	ADP
ftr-464	1685	67	hardship	hardship	NOUN
ftr-464	1685	68	.	.	PUNCT
ftr-464	1686	1	239	239	NUM
ftr-464	1686	2	thus	thus	ADV
ftr-464	1686	3	,	,	PUNCT
ftr-464	1686	4	a	a	DET
ftr-464	1686	5	country	country	NOUN
ftr-464	1686	6	taxing	tax	VERB
ftr-464	1686	7	on	on	ADP
ftr-464	1686	8	the	the	DET
ftr-464	1686	9	basis	basis	NOUN
ftr-464	1686	10	of	of	ADP
ftr-464	1686	11	source	source	NOUN
ftr-464	1686	12	may	may	AUX
ftr-464	1686	13	be	be	AUX
ftr-464	1686	14	unable	unable	ADJ
ftr-464	1686	15	237	237	NUM
ftr-464	1686	16	.	.	PUNCT
ftr-464	1687	1	u.n	u.n	PROPN
ftr-464	1687	2	.	.	PROPN
ftr-464	1687	3	model	model	PROPN
ftr-464	1687	4	,	,	PUNCT
ftr-464	1687	5	supra	supra	PROPN
ftr-464	1687	6	note	note	NOUN
ftr-464	1687	7	139	139	NUM
ftr-464	1687	8	,	,	PUNCT
ftr-464	1687	9	commentary	commentary	NOUN
ftr-464	1687	10	on	on	ADP
ftr-464	1687	11	article	article	NOUN
ftr-464	1687	12	18b	18b	NUM
ftr-464	1687	13	,	,	PUNCT
ftr-464	1687	14	at	at	ADP
ftr-464	1687	15	172	172	NUM
ftr-464	1687	16	.	.	PUNCT
ftr-464	1687	17	238	238	NUM
ftr-464	1687	18	.	.	PUNCT
ftr-464	1688	1	i	i	PRON
ftr-464	1688	2	d.	d.	PROPN
ftr-464	1688	3	this	this	DET
ftr-464	1688	4	argument	argument	NOUN
ftr-464	1688	5	was	be	AUX
ftr-464	1688	6	presented	present	VERB
ftr-464	1688	7	by	by	ADP
ftr-464	1688	8	members	member	NOUN
ftr-464	1688	9	from	from	ADP
ftr-464	1688	10	developed	develop	VERB
ftr-464	1688	11	companies	company	NOUN
ftr-464	1688	12	in	in	ADP
ftr-464	1688	13	connection	connection	NOUN
ftr-464	1688	14	with	with	ADP
ftr-464	1688	15	drafting	drafting	NOUN
ftr-464	1688	16	of	of	ADP
ftr-464	1688	17	the	the	DET
ftr-464	1688	18	u.n	u.n	PROPN
ftr-464	1688	19	.	.	PROPN
ftr-464	1688	20	model	model	PROPN
ftr-464	1688	21	treaty	treaty	PROPN
ftr-464	1688	22	.	.	PUNCT
ftr-464	1689	1	members	member	NOUN
ftr-464	1689	2	from	from	ADP
ftr-464	1689	3	developed	develop	VERB
ftr-464	1689	4	countries	country	NOUN
ftr-464	1689	5	also	also	ADV
ftr-464	1689	6	argued	argue	VERB
ftr-464	1689	7	that	that	SCONJ
ftr-464	1689	8	"	"	PUNCT
ftr-464	1689	9	since	since	SCONJ
ftr-464	1689	10	the	the	DET
ftr-464	1689	11	amounts	amount	NOUN
ftr-464	1689	12	involved	involve	VERB
ftr-464	1689	13	were	be	AUX
ftr-464	1689	14	generally	generally	ADV
ftr-464	1689	15	not	not	PART
ftr-464	1689	16	substantial	substantial	ADJ
ftr-464	1689	17	,	,	PUNCT
ftr-464	1689	18	developing	develop	VERB
ftr-464	1689	19	countries	country	NOUN
ftr-464	1689	20	would	would	AUX
ftr-464	1689	21	not	not	PART
ftr-464	1689	22	suffer	suffer	VERB
ftr-464	1689	23	measurably	measurably	ADV
ftr-464	1689	24	if	if	SCONJ
ftr-464	1689	25	they	they	PRON
ftr-464	1689	26	agreed	agree	VERB
ftr-464	1689	27	to	to	ADP
ftr-464	1689	28	taxation	taxation	NOUN
ftr-464	1689	29	in	in	ADP
ftr-464	1689	30	the	the	DET
ftr-464	1689	31	country	country	NOUN
ftr-464	1689	32	of	of	ADP
ftr-464	1689	33	residence	residence	NOUN
ftr-464	1689	34	.	.	PUNCT
ftr-464	1689	35	"	"	PUNCT
ftr-464	1690	1	i	i	PRON
ftr-464	1690	2	d.	d.	PROPN
ftr-464	1690	3	at	at	ADP
ftr-464	1690	4	172	172	NUM
ftr-464	1690	5	.	.	PUNCT
ftr-464	1691	1	see	see	VERB
ftr-464	1691	2	also	also	ADV
ftr-464	1691	3	julie	julie	PROPN
ftr-464	1691	4	roin	roin	PROPN
ftr-464	1691	5	,	,	PUNCT
ftr-464	1691	6	rethinking	rethink	VERB
ftr-464	1691	7	tax	tax	NOUN
ftr-464	1691	8	treaties	treaty	NOUN
ftr-464	1691	9	in	in	ADP
ftr-464	1691	10	a	a	DET
ftr-464	1691	11	strategic	strategic	ADJ
ftr-464	1691	12	world	world	NOUN
ftr-464	1691	13	with	with	ADP
ftr-464	1691	14	disparate	disparate	ADJ
ftr-464	1691	15	tax	tax	NOUN
ftr-464	1691	16	systems	system	NOUN
ftr-464	1691	17	,	,	PUNCT
ftr-464	1691	18	81	81	NUM
ftr-464	1691	19	va	va	NOUN
ftr-464	1691	20	.	.	PUNCT
ftr-464	1692	1	l.	l.	PROPN
ftr-464	1692	2	rev	rev	PROPN
ftr-464	1692	3	.	.	PROPN
ftr-464	1692	4	1753	1753	NUM
ftr-464	1692	5	,	,	PUNCT
ftr-464	1692	6	1761	1761	NUM
ftr-464	1692	7	(	(	PUNCT
ftr-464	1692	8	1995	1995	NUM
ftr-464	1692	9	)	)	PUNCT
ftr-464	1692	10	.	.	PUNCT
ftr-464	1693	1	professor	professor	NOUN
ftr-464	1693	2	roin	roin	PROPN
ftr-464	1693	3	notes	note	VERB
ftr-464	1693	4	that	that	SCONJ
ftr-464	1693	5	,	,	PUNCT
ftr-464	1693	6	in	in	ADP
ftr-464	1693	7	general	general	ADJ
ftr-464	1693	8	.	.	PUNCT
ftr-464	1694	1	"	"	PUNCT
ftr-464	1694	2	[	[	X
ftr-464	1694	3	residencecountry	residencecountry	NOUN
ftr-464	1694	4	taxation	taxation	NOUN
ftr-464	1694	5	is	be	AUX
ftr-464	1694	6	thought	think	VERB
ftr-464	1694	7	to	to	PART
ftr-464	1694	8	be	be	AUX
ftr-464	1694	9	preferable	preferable	ADJ
ftr-464	1694	10	because	because	SCONJ
ftr-464	1694	11	it	it	PRON
ftr-464	1694	12	enables	enable	VERB
ftr-464	1694	13	greater	great	ADJ
ftr-464	1694	14	inter	inter	ADJ
ftr-464	1694	15	-	-	ADJ
ftr-464	1694	16	taxpayer	taxpayer	ADJ
ftr-464	1694	17	equity	equity	NOUN
ftr-464	1694	18	.	.	PUNCT
ftr-464	1694	19	"	"	PUNCT
ftr-464	1695	1	i	i	PRON
ftr-464	1695	2	d.	d.	PROPN
ftr-464	1695	3	at	at	ADP
ftr-464	1695	4	1761	1761	NUM
ftr-464	1695	5	.	.	PUNCT
ftr-464	1696	1	she	she	PRON
ftr-464	1696	2	explains	explain	VERB
ftr-464	1696	3	that	that	SCONJ
ftr-464	1696	4	this	this	DET
ftr-464	1696	5	"	"	PUNCT
ftr-464	1696	6	argument	argument	NOUN
ftr-464	1696	7	stems	stem	VERB
ftr-464	1696	8	in	in	ADP
ftr-464	1696	9	part	part	NOUN
ftr-464	1696	10	from	from	ADP
ftr-464	1696	11	concerns	concern	NOUN
ftr-464	1696	12	about	about	ADP
ftr-464	1696	13	the	the	DET
ftr-464	1696	14	implementation	implementation	NOUN
ftr-464	1696	15	of	of	ADP
ftr-464	1696	16	a	a	DET
ftr-464	1696	17	progressive	progressive	ADJ
ftr-464	1696	18	rate	rate	NOUN
ftr-464	1696	19	schedule	schedule	NOUN
ftr-464	1696	20	when	when	SCONJ
ftr-464	1696	21	taxation	taxation	NOUN
ftr-464	1696	22	is	be	AUX
ftr-464	1696	23	split	split	VERB
ftr-464	1696	24	between	between	ADP
ftr-464	1696	25	the	the	DET
ftr-464	1696	26	country	country	NOUN
ftr-464	1696	27	of	of	ADP
ftr-464	1696	28	residence	residence	NOUN
ftr-464	1696	29	and	and	CCONJ
ftr-464	1696	30	country	country	NOUN
ftr-464	1696	31	of	of	ADP
ftr-464	1696	32	source	source	NOUN
ftr-464	1696	33	.	.	PUNCT
ftr-464	1696	34	"	"	PUNCT
ftr-464	1697	1	i	i	PRON
ftr-464	1697	2	d.	d.	PROPN
ftr-464	1697	3	at	at	ADP
ftr-464	1697	4	1761	1761	NUM
ftr-464	1697	5	n.27	n.27	SYM
ftr-464	1697	6	.	.	PROPN
ftr-464	1697	7	see	see	AUX
ftr-464	1697	8	also	also	ADV
ftr-464	1697	9	gliksberg	gliksberg	PROPN
ftr-464	1697	10	,	,	PUNCT
ftr-464	1697	11	supra	supra	PROPN
ftr-464	1697	12	note	note	NOUN
ftr-464	1697	13	205	205	NUM
ftr-464	1697	14	.	.	PUNCT
ftr-464	1698	1	at	at	ADP
ftr-464	1698	2	473	473	NUM
ftr-464	1698	3	(	(	PUNCT
ftr-464	1698	4	noting	note	VERB
ftr-464	1698	5	that	that	SCONJ
ftr-464	1698	6	"	"	PUNCT
ftr-464	1698	7	the	the	DET
ftr-464	1698	8	principle	principle	NOUN
ftr-464	1698	9	of	of	ADP
ftr-464	1698	10	ability	ability	NOUN
ftr-464	1698	11	to	to	PART
ftr-464	1698	12	pay	pay	VERB
ftr-464	1698	13	...	...	PUNCT
ftr-464	1698	14	examines	examine	VERB
ftr-464	1698	15	the	the	DET
ftr-464	1698	16	income	income	NOUN
ftr-464	1698	17	of	of	ADP
ftr-464	1698	18	the	the	DET
ftr-464	1698	19	taxpayer	taxpayer	NOUN
ftr-464	1698	20	from	from	ADP
ftr-464	1698	21	every	every	DET
ftr-464	1698	22	source	source	NOUN
ftr-464	1698	23	,	,	PUNCT
ftr-464	1698	24	including	include	VERB
ftr-464	1698	25	that	that	PRON
ftr-464	1698	26	produced	produce	VERB
ftr-464	1698	27	abroad	abroad	ADV
ftr-464	1698	28	"	"	PUNCT
ftr-464	1698	29	)	)	PUNCT
ftr-464	1698	30	.	.	PUNCT
ftr-464	1699	1	239	239	NUM
ftr-464	1699	2	.	.	PUNCT
ftr-464	1699	3	cf	cf	NOUN
ftr-464	1699	4	.	.	PUNCT
ftr-464	1700	1	the	the	DET
ftr-464	1700	2	commission	commission	NOUN
ftr-464	1700	3	of	of	ADP
ftr-464	1700	4	the	the	DET
ftr-464	1700	5	european	european	PROPN
ftr-464	1700	6	communities	communities	PROPN
ftr-464	1700	7	.	.	PUNCT
ftr-464	1701	1	commission	commission	NOUN
ftr-464	1701	2	recommendation	recommendation	NOUN
ftr-464	1701	3	of	of	ADP
ftr-464	1701	4	21	21	NUM
ftr-464	1701	5	december	december	PROPN
ftr-464	1701	6	1993	1993	NUM
ftr-464	1701	7	on	on	ADP
ftr-464	1701	8	the	the	DET
ftr-464	1701	9	taxation	taxation	NOUN
ftr-464	1701	10	of	of	ADP
ftr-464	1701	11	certain	certain	ADJ
ftr-464	1701	12	items	item	NOUN
ftr-464	1701	13	of	of	ADP
ftr-464	1701	14	income	income	NOUN
ftr-464	1701	15	received	receive	VERB
ftr-464	1701	16	by	by	ADP
ftr-464	1701	17	nonresidents	nonresident	NOUN
ftr-464	1701	18	in	in	ADP
ftr-464	1701	19	a	a	DET
ftr-464	1701	20	member	member	NOUN
ftr-464	1701	21	state	state	NOUN
ftr-464	1701	22	other	other	ADJ
ftr-464	1701	23	than	than	ADP
ftr-464	1701	24	that	that	PRON
ftr-464	1701	25	in	in	ADP
ftr-464	1701	26	which	which	PRON
ftr-464	1701	27	they	they	PRON
ftr-464	1701	28	are	be	AUX
ftr-464	1701	29	resident	resident	ADJ
ftr-464	1701	30	,	,	PUNCT
ftr-464	1701	31	94	94	NUM
ftr-464	1701	32	tni	tni	NOUN
ftr-464	1701	33	61	61	NUM
ftr-464	1701	34	-	-	SYM
ftr-464	1701	35	22	22	NUM
ftr-464	1701	36	(	(	PUNCT
ftr-464	1701	37	mar	mar	PROPN
ftr-464	1701	38	.	.	PROPN
ftr-464	1701	39	30	30	NUM
ftr-464	1701	40	,	,	PUNCT
ftr-464	1701	41	1994	1994	NUM
ftr-464	1701	42	)	)	PUNCT
ftr-464	1701	43	(	(	PUNCT
ftr-464	1701	44	lexis	lexis	X
ftr-464	1701	45	,	,	PUNCT
ftr-464	1701	46	fedtax	fedtax	ADJ
ftr-464	1701	47	library	library	NOUN
ftr-464	1701	48	.	.	PUNCT
ftr-464	1702	1	tni	tni	NOUN
ftr-464	1702	2	file	file	NOUN
ftr-464	1702	3	)	)	PUNCT
ftr-464	1702	4	.	.	PUNCT
ftr-464	1703	1	the	the	DET
ftr-464	1703	2	commission	commission	NOUN
ftr-464	1703	3	recommended	recommend	VERB
ftr-464	1703	4	that	that	SCONJ
ftr-464	1703	5	when	when	SCONJ
ftr-464	1703	6	a	a	DET
ftr-464	1703	7	resident	resident	NOUN
ftr-464	1703	8	of	of	ADP
ftr-464	1703	9	one	one	NUM
ftr-464	1703	10	member	member	NOUN
ftr-464	1703	11	state	state	NOUN
ftr-464	1703	12	derives	derive	VERB
ftr-464	1703	13	at	at	ADV
ftr-464	1703	14	least	least	ADV
ftr-464	1703	15	75	75	NUM
ftr-464	1703	16	%	%	NOUN
ftr-464	1703	17	of	of	ADP
ftr-464	1703	18	his	his	PRON
ftr-464	1703	19	taxable	taxable	ADJ
ftr-464	1703	20	income	income	NOUN
ftr-464	1703	21	in	in	ADP
ftr-464	1703	22	the	the	DET
ftr-464	1703	23	form	form	NOUN
ftr-464	1703	24	of	of	ADP
ftr-464	1703	25	compensation	compensation	NOUN
ftr-464	1703	26	for	for	ADP
ftr-464	1703	27	dependent	dependent	ADJ
ftr-464	1703	28	or	or	CCONJ
ftr-464	1703	29	independent	independent	ADJ
ftr-464	1703	30	services	service	NOUN
ftr-464	1703	31	(	(	PUNCT
ftr-464	1703	32	or	or	CCONJ
ftr-464	1703	33	from	from	ADP
ftr-464	1703	34	industrial	industrial	ADJ
ftr-464	1703	35	or	or	CCONJ
ftr-464	1703	36	commercial	commercial	ADJ
ftr-464	1703	37	activities	activity	NOUN
ftr-464	1703	38	)	)	PUNCT
ftr-464	1703	39	in	in	ADP
ftr-464	1703	40	another	another	DET
ftr-464	1703	41	member	member	NOUN
ftr-464	1703	42	state	state	NOUN
ftr-464	1703	43	in	in	ADP
ftr-464	1703	44	which	which	PRON
ftr-464	1703	45	he	he	PRON
ftr-464	1703	46	is	be	AUX
ftr-464	1703	47	not	not	PART
ftr-464	1703	48	resident	resident	ADJ
ftr-464	1703	49	,	,	PUNCT
ftr-464	1703	50	the	the	DET
ftr-464	1703	51	latter	latter	ADJ
ftr-464	1703	52	country	country	NOUN
ftr-464	1703	53	should	should	AUX
ftr-464	1703	54	not	not	PART
ftr-464	1703	55	19961	19961	NUM
ftr-464	1703	56	florida	florida	PROPN
ftr-464	1703	57	tax	tax	NOUN
ftr-464	1703	58	review	review	NOUN
ftr-464	1703	59	to	to	PART
ftr-464	1703	60	provide	provide	VERB
ftr-464	1703	61	remedial	remedial	ADJ
ftr-464	1703	62	measures	measure	NOUN
ftr-464	1703	63	designed	design	VERB
ftr-464	1703	64	to	to	PART
ftr-464	1703	65	insure	insure	VERB
ftr-464	1703	66	that	that	SCONJ
ftr-464	1703	67	an	an	DET
ftr-464	1703	68	elderly	elderly	ADJ
ftr-464	1703	69	individual	individual	NOUN
ftr-464	1703	70	's	's	PART
ftr-464	1703	71	sole	sole	ADJ
ftr-464	1703	72	source	source	NOUN
ftr-464	1703	73	of	of	ADP
ftr-464	1703	74	income	income	NOUN
ftr-464	1703	75	is	be	AUX
ftr-464	1703	76	not	not	PART
ftr-464	1703	77	subjected	subject	VERB
ftr-464	1703	78	to	to	ADP
ftr-464	1703	79	excessive	excessive	ADJ
ftr-464	1703	80	tax	tax	NOUN
ftr-464	1703	81	(	(	PUNCT
ftr-464	1703	82	e.g.	e.g.	ADV
ftr-464	1703	83	,	,	PUNCT
ftr-464	1703	84	a	a	DET
ftr-464	1703	85	special	special	ADJ
ftr-464	1703	86	rate	rate	NOUN
ftr-464	1703	87	schedule	schedule	NOUN
ftr-464	1703	88	,	,	PUNCT
ftr-464	1703	89	standard	standard	ADJ
ftr-464	1703	90	deduction	deduction	NOUN
ftr-464	1703	91	,	,	PUNCT
ftr-464	1703	92	or	or	CCONJ
ftr-464	1703	93	credit	credit	NOUN
ftr-464	1703	94	for	for	ADP
ftr-464	1703	95	retirees	retiree	NOUN
ftr-464	1703	96	)	)	PUNCT
ftr-464	1703	97	.	.	PUNCT
ftr-464	1704	1	the	the	DET
ftr-464	1704	2	residence	residence	NOUN
ftr-464	1704	3	country	country	NOUN
ftr-464	1704	4	's	's	PART
ftr-464	1704	5	mechanism	mechanism	NOUN
ftr-464	1704	6	to	to	PART
ftr-464	1704	7	avoid	avoid	VERB
ftr-464	1704	8	double	double	ADJ
ftr-464	1704	9	tax	tax	NOUN
ftr-464	1704	10	(	(	PUNCT
ftr-464	1704	11	whether	whether	SCONJ
ftr-464	1704	12	a	a	DET
ftr-464	1704	13	credit	credit	NOUN
ftr-464	1704	14	system	system	NOUN
ftr-464	1704	15	or	or	CCONJ
ftr-464	1704	16	exemption	exemption	NOUN
ftr-464	1704	17	system	system	NOUN
ftr-464	1704	18	)	)	PUNCT
ftr-464	1704	19	will	will	AUX
ftr-464	1704	20	not	not	PART
ftr-464	1704	21	serve	serve	VERB
ftr-464	1704	22	to	to	PART
ftr-464	1704	23	remedy	remedy	VERB
ftr-464	1704	24	excessive	excessive	ADJ
ftr-464	1704	25	tax	tax	NOUN
ftr-464	1704	26	in	in	ADP
ftr-464	1704	27	the	the	DET
ftr-464	1704	28	source	source	NOUN
ftr-464	1704	29	country.24	country.24	NOUN
ftr-464	1704	30	on	on	ADP
ftr-464	1704	31	the	the	DET
ftr-464	1704	32	other	other	ADJ
ftr-464	1704	33	hand	hand	NOUN
ftr-464	1704	34	,	,	PUNCT
ftr-464	1704	35	such	such	DET
ftr-464	1704	36	a	a	DET
ftr-464	1704	37	concern	concern	NOUN
ftr-464	1704	38	could	could	AUX
ftr-464	1704	39	be	be	AUX
ftr-464	1704	40	addressed	address	VERB
ftr-464	1704	41	by	by	ADP
ftr-464	1704	42	requiring	require	VERB
ftr-464	1704	43	source	source	NOUN
ftr-464	1704	44	countries	country	NOUN
ftr-464	1704	45	to	to	PART
ftr-464	1704	46	exempt	exempt	VERB
ftr-464	1704	47	a	a	DET
ftr-464	1704	48	generous	generous	ADJ
ftr-464	1704	49	amount	amount	NOUN
ftr-464	1704	50	of	of	ADP
ftr-464	1704	51	pension	pension	NOUN
ftr-464	1704	52	income	income	NOUN
ftr-464	1704	53	received	receive	VERB
ftr-464	1704	54	by	by	ADP
ftr-464	1704	55	each	each	DET
ftr-464	1704	56	recipient	recipient	NOUN
ftr-464	1704	57	.	.	PUNCT
ftr-464	1705	1	for	for	ADP
ftr-464	1705	2	example	example	NOUN
ftr-464	1705	3	,	,	PUNCT
ftr-464	1705	4	the	the	DET
ftr-464	1705	5	developing	develop	VERB
ftr-464	1705	6	countries	country	NOUN
ftr-464	1705	7	participating	participate	VERB
ftr-464	1705	8	in	in	ADP
ftr-464	1705	9	discussions	discussion	NOUN
ftr-464	1705	10	of	of	ADP
ftr-464	1705	11	the	the	DET
ftr-464	1705	12	1980	1980	NUM
ftr-464	1705	13	u.n	u.n	PROPN
ftr-464	1705	14	.	.	PROPN
ftr-464	1705	15	model	model	PROPN
ftr-464	1705	16	proposed	propose	VERB
ftr-464	1705	17	exclusive	exclusive	ADJ
ftr-464	1705	18	source	source	NOUN
ftr-464	1705	19	-	-	PUNCT
ftr-464	1705	20	based	base	VERB
ftr-464	1705	21	taxation	taxation	NOUN
ftr-464	1705	22	but	but	CCONJ
ftr-464	1705	23	with	with	ADP
ftr-464	1705	24	an	an	DET
ftr-464	1705	25	exemption	exemption	NOUN
ftr-464	1705	26	"	"	PUNCT
ftr-464	1705	27	for	for	ADP
ftr-464	1705	28	amounts	amount	NOUN
ftr-464	1705	29	equivalent	equivalent	ADJ
ftr-464	1705	30	to	to	ADP
ftr-464	1705	31	the	the	DET
ftr-464	1705	32	personal	personal	ADJ
ftr-464	1705	33	exemptions	exemption	NOUN
ftr-464	1705	34	allowable	allowable	ADJ
ftr-464	1705	35	in	in	ADP
ftr-464	1705	36	the	the	DET
ftr-464	1705	37	source	source	NOUN
ftr-464	1705	38	country	country	NOUN
ftr-464	1705	39	.	.	PUNCT
ftr-464	1705	40	'	'	PUNCT
ftr-464	1706	1	24	24	NUM
ftr-464	1706	2	'	'	PUNCT
ftr-464	1706	3	alternatively	alternatively	ADV
ftr-464	1706	4	,	,	PUNCT
ftr-464	1706	5	this	this	DET
ftr-464	1706	6	rationale	rationale	NOUN
ftr-464	1706	7	for	for	ADP
ftr-464	1706	8	the	the	DET
ftr-464	1706	9	current	current	ADJ
ftr-464	1706	10	u.s	u.s	PROPN
ftr-464	1706	11	.	.	PROPN
ftr-464	1706	12	treaty	treaty	NOUN
ftr-464	1706	13	policy	policy	NOUN
ftr-464	1706	14	might	might	AUX
ftr-464	1706	15	be	be	AUX
ftr-464	1706	16	based	base	VERB
ftr-464	1706	17	on	on	ADP
ftr-464	1706	18	the	the	DET
ftr-464	1706	19	concern	concern	NOUN
ftr-464	1706	20	that	that	SCONJ
ftr-464	1706	21	source	source	NOUN
ftr-464	1706	22	-	-	PUNCT
ftr-464	1706	23	based	base	VERB
ftr-464	1706	24	taxation	taxation	NOUN
ftr-464	1706	25	may	may	AUX
ftr-464	1706	26	be	be	AUX
ftr-464	1706	27	inappropriately	inappropriately	ADV
ftr-464	1706	28	low	low	ADJ
ftr-464	1706	29	.	.	PUNCT
ftr-464	1707	1	thus	thus	ADV
ftr-464	1707	2	,	,	PUNCT
ftr-464	1707	3	if	if	SCONJ
ftr-464	1707	4	the	the	DET
ftr-464	1707	5	pension	pension	NOUN
ftr-464	1707	6	is	be	AUX
ftr-464	1707	7	the	the	DET
ftr-464	1707	8	only	only	ADJ
ftr-464	1707	9	item	item	NOUN
ftr-464	1707	10	of	of	ADP
ftr-464	1707	11	u.s.-source	u.s.-source	ADJ
ftr-464	1707	12	income	income	NOUN
ftr-464	1707	13	of	of	ADP
ftr-464	1707	14	a	a	DET
ftr-464	1707	15	nonresident	nonresident	ADJ
ftr-464	1707	16	alien	alien	NOUN
ftr-464	1707	17	and	and	CCONJ
ftr-464	1707	18	it	it	PRON
ftr-464	1707	19	is	be	AUX
ftr-464	1707	20	(	(	PUNCT
ftr-464	1707	21	to	to	ADP
ftr-464	1707	22	the	the	DET
ftr-464	1707	23	extent	extent	NOUN
ftr-464	1707	24	of	of	ADP
ftr-464	1707	25	the	the	DET
ftr-464	1707	26	compensation	compensation	NOUN
ftr-464	1707	27	element	element	NOUN
ftr-464	1707	28	)	)	PUNCT
ftr-464	1707	29	taxed	tax	VERB
ftr-464	1707	30	as	as	ADP
ftr-464	1707	31	effectively	effectively	ADV
ftr-464	1707	32	connected	connect	VERB
ftr-464	1707	33	income,242	income,242	NOUN
ftr-464	1707	34	the	the	DET
ftr-464	1707	35	applicable	applicable	ADJ
ftr-464	1707	36	u.s	u.s	PROPN
ftr-464	1707	37	.	.	PROPN
ftr-464	1707	38	tax	tax	NOUN
ftr-464	1707	39	rate	rate	NOUN
ftr-464	1707	40	may	may	AUX
ftr-464	1707	41	be	be	AUX
ftr-464	1707	42	quite	quite	ADV
ftr-464	1707	43	low	low	ADJ
ftr-464	1707	44	.	.	PUNCT
ftr-464	1708	1	243	243	NUM
ftr-464	1708	2	however	however	ADV
ftr-464	1708	3	,	,	PUNCT
ftr-464	1708	4	this	this	DET
ftr-464	1708	5	concern	concern	NOUN
ftr-464	1708	6	does	do	AUX
ftr-464	1708	7	not	not	PART
ftr-464	1708	8	seem	seem	VERB
ftr-464	1708	9	very	very	ADV
ftr-464	1708	10	serious	serious	ADJ
ftr-464	1708	11	as	as	ADV
ftr-464	1708	12	long	long	ADV
ftr-464	1708	13	as	as	ADP
ftr-464	1708	14	residence	residence	NOUN
ftr-464	1708	15	-	-	PUNCT
ftr-464	1708	16	based	base	VERB
ftr-464	1708	17	tax	tax	NOUN
ftr-464	1708	18	is	be	AUX
ftr-464	1708	19	not	not	PART
ftr-464	1708	20	precluded.2	precluded.2	AUX
ftr-464	1708	21	"	"	PUNCT
ftr-464	1708	22	impose	impose	VERB
ftr-464	1708	23	any	any	DET
ftr-464	1708	24	heavier	heavy	ADJ
ftr-464	1708	25	burden	burden	NOUN
ftr-464	1708	26	of	of	ADP
ftr-464	1708	27	tax	tax	NOUN
ftr-464	1708	28	than	than	SCONJ
ftr-464	1708	29	if	if	SCONJ
ftr-464	1708	30	the	the	DET
ftr-464	1708	31	individual	individual	NOUN
ftr-464	1708	32	were	be	AUX
ftr-464	1708	33	a	a	DET
ftr-464	1708	34	resident	resident	NOUN
ftr-464	1708	35	.	.	PUNCT
ftr-464	1709	1	i	i	PRON
ftr-464	1709	2	d.	d.	PROPN
ftr-464	1709	3	at	at	ADP
ftr-464	1709	4	the	the	DET
ftr-464	1709	5	same	same	ADJ
ftr-464	1709	6	time	time	NOUN
ftr-464	1709	7	,	,	PUNCT
ftr-464	1709	8	the	the	DET
ftr-464	1709	9	residence	residence	NOUN
ftr-464	1709	10	country	country	NOUN
ftr-464	1709	11	"	"	PUNCT
ftr-464	1709	12	may	may	AUX
ftr-464	1709	13	decide	decide	VERB
ftr-464	1709	14	not	not	PART
ftr-464	1709	15	to	to	PART
ftr-464	1709	16	grant	grant	VERB
ftr-464	1709	17	deductions	deduction	NOUN
ftr-464	1709	18	or	or	CCONJ
ftr-464	1709	19	other	other	ADJ
ftr-464	1709	20	tax	tax	NOUN
ftr-464	1709	21	reliefs	relief	NOUN
ftr-464	1709	22	which	which	PRON
ftr-464	1709	23	it	it	PRON
ftr-464	1709	24	normally	normally	ADV
ftr-464	1709	25	grants	grant	VERB
ftr-464	1709	26	to	to	ADP
ftr-464	1709	27	residents	resident	NOUN
ftr-464	1709	28	"	"	PUNCT
ftr-464	1709	29	if	if	SCONJ
ftr-464	1709	30	such	such	ADJ
ftr-464	1709	31	deductions	deduction	NOUN
ftr-464	1709	32	would	would	AUX
ftr-464	1709	33	be	be	AUX
ftr-464	1709	34	duplicative	duplicative	ADJ
ftr-464	1709	35	.	.	PUNCT
ftr-464	1710	1	i	i	PRON
ftr-464	1710	2	d.	d.	PROPN
ftr-464	1710	3	similarly	similarly	ADV
ftr-464	1710	4	,	,	PUNCT
ftr-464	1710	5	some	some	DET
ftr-464	1710	6	countries	country	NOUN
ftr-464	1710	7	have	have	AUX
ftr-464	1710	8	entered	enter	VERB
ftr-464	1710	9	into	into	ADP
ftr-464	1710	10	bilateral	bilateral	ADJ
ftr-464	1710	11	arrangements	arrangement	NOUN
ftr-464	1710	12	providing	provide	VERB
ftr-464	1710	13	for	for	ADP
ftr-464	1710	14	taxation	taxation	NOUN
ftr-464	1710	15	of	of	ADP
ftr-464	1710	16	frontier	frontier	NOUN
ftr-464	1710	17	workers	worker	NOUN
ftr-464	1710	18	by	by	ADP
ftr-464	1710	19	the	the	DET
ftr-464	1710	20	residence	residence	NOUN
ftr-464	1710	21	country	country	NOUN
ftr-464	1710	22	only	only	ADV
ftr-464	1710	23	.	.	PUNCT
ftr-464	1711	1	240	240	X
ftr-464	1711	2	.	.	PUNCT
ftr-464	1712	1	see	see	VERB
ftr-464	1712	2	ali	ali	PROPN
ftr-464	1712	3	,	,	PUNCT
ftr-464	1712	4	supra	supra	PROPN
ftr-464	1712	5	note	note	PROPN
ftr-464	1712	6	219	219	NUM
ftr-464	1712	7	,	,	PUNCT
ftr-464	1712	8	at	at	ADP
ftr-464	1712	9	9	9	NUM
ftr-464	1712	10	-	-	SYM
ftr-464	1712	11	10	10	NUM
ftr-464	1712	12	.	.	PUNCT
ftr-464	1713	1	241	241	X
ftr-464	1713	2	.	.	PUNCT
ftr-464	1714	1	see	see	VERB
ftr-464	1714	2	u.n	u.n	PROPN
ftr-464	1714	3	.	.	PROPN
ftr-464	1714	4	model	model	PROPN
ftr-464	1714	5	,	,	PUNCT
ftr-464	1714	6	supra	supra	PROPN
ftr-464	1714	7	note	note	NOUN
ftr-464	1714	8	139	139	NUM
ftr-464	1714	9	,	,	PUNCT
ftr-464	1714	10	commentary	commentary	NOUN
ftr-464	1714	11	to	to	ADP
ftr-464	1714	12	article	article	PROPN
ftr-464	1714	13	18b	18b	NUM
ftr-464	1714	14	,	,	PUNCT
ftr-464	1714	15	at	at	ADP
ftr-464	1714	16	172	172	NUM
ftr-464	1714	17	.	.	PUNCT
ftr-464	1714	18	242	242	NUM
ftr-464	1714	19	.	.	PUNCT
ftr-464	1715	1	ironically	ironically	ADV
ftr-464	1715	2	,	,	PUNCT
ftr-464	1715	3	§	§	PROPN
ftr-464	1715	4	864(c)(6	864(c)(6	NUM
ftr-464	1715	5	)	)	PUNCT
ftr-464	1715	6	treating	treat	VERB
ftr-464	1715	7	deferred	deferred	ADJ
ftr-464	1715	8	compensation	compensation	NOUN
ftr-464	1715	9	as	as	ADP
ftr-464	1715	10	effectively	effectively	ADV
ftr-464	1715	11	connected	connected	ADJ
ftr-464	1715	12	income	income	NOUN
ftr-464	1715	13	,	,	PUNCT
ftr-464	1715	14	rather	rather	ADV
ftr-464	1715	15	than	than	ADP
ftr-464	1715	16	fixed	fix	VERB
ftr-464	1715	17	or	or	CCONJ
ftr-464	1715	18	determinable	determinable	ADJ
ftr-464	1715	19	income	income	NOUN
ftr-464	1715	20	subject	subject	ADJ
ftr-464	1715	21	to	to	ADP
ftr-464	1715	22	a	a	DET
ftr-464	1715	23	30	30	NUM
ftr-464	1715	24	%	%	NOUN
ftr-464	1715	25	withholding	withholding	NOUN
ftr-464	1715	26	rate	rate	NOUN
ftr-464	1715	27	,	,	PUNCT
ftr-464	1715	28	may	may	AUX
ftr-464	1715	29	have	have	VERB
ftr-464	1715	30	a	a	DET
ftr-464	1715	31	favorable	favorable	ADJ
ftr-464	1715	32	effect	effect	NOUN
ftr-464	1715	33	on	on	ADP
ftr-464	1715	34	the	the	DET
ftr-464	1715	35	treatment	treatment	NOUN
ftr-464	1715	36	of	of	ADP
ftr-464	1715	37	nonresident	nonresident	ADJ
ftr-464	1715	38	aliens	alien	NOUN
ftr-464	1715	39	.	.	PUNCT
ftr-464	1716	1	243	243	NUM
ftr-464	1716	2	.	.	PUNCT
ftr-464	1717	1	thus	thus	ADV
ftr-464	1717	2	,	,	PUNCT
ftr-464	1717	3	it	it	PRON
ftr-464	1717	4	has	have	AUX
ftr-464	1717	5	been	be	AUX
ftr-464	1717	6	suggested	suggest	VERB
ftr-464	1717	7	that	that	SCONJ
ftr-464	1717	8	an	an	DET
ftr-464	1717	9	ira	ira	PROPN
ftr-464	1717	10	might	might	AUX
ftr-464	1717	11	be	be	AUX
ftr-464	1717	12	an	an	DET
ftr-464	1717	13	attractive	attractive	ADJ
ftr-464	1717	14	investment	investment	NOUN
ftr-464	1717	15	for	for	ADP
ftr-464	1717	16	u.k	u.k	PROPN
ftr-464	1717	17	.	.	PROPN
ftr-464	1717	18	employees	employee	NOUN
ftr-464	1717	19	working	work	VERB
ftr-464	1717	20	temporarily	temporarily	ADV
ftr-464	1717	21	in	in	ADP
ftr-464	1717	22	the	the	DET
ftr-464	1717	23	u.s	u.s	PROPN
ftr-464	1717	24	.	.	PROPN
ftr-464	1717	25	because	because	SCONJ
ftr-464	1717	26	the	the	DET
ftr-464	1717	27	eventual	eventual	ADJ
ftr-464	1717	28	distribution	distribution	NOUN
ftr-464	1717	29	may	may	AUX
ftr-464	1717	30	not	not	PART
ftr-464	1717	31	be	be	AUX
ftr-464	1717	32	subject	subject	ADJ
ftr-464	1717	33	to	to	ADP
ftr-464	1717	34	u.k	u.k	PROPN
ftr-464	1717	35	.	.	PROPN
ftr-464	1717	36	tax	tax	NOUN
ftr-464	1717	37	and	and	CCONJ
ftr-464	1717	38	the	the	DET
ftr-464	1717	39	rate	rate	NOUN
ftr-464	1717	40	of	of	ADP
ftr-464	1717	41	u.s	u.s	PROPN
ftr-464	1717	42	.	.	PROPN
ftr-464	1717	43	taxation	taxation	NOUN
ftr-464	1717	44	may	may	AUX
ftr-464	1717	45	be	be	AUX
ftr-464	1717	46	low	low	ADJ
ftr-464	1717	47	if	if	SCONJ
ftr-464	1717	48	this	this	PRON
ftr-464	1717	49	is	be	AUX
ftr-464	1717	50	the	the	DET
ftr-464	1717	51	only	only	ADV
ftr-464	1717	52	effectively	effectively	ADV
ftr-464	1717	53	connected	connect	VERB
ftr-464	1717	54	income	income	NOUN
ftr-464	1717	55	.	.	PUNCT
ftr-464	1718	1	see	see	VERB
ftr-464	1718	2	koch	koch	PROPN
ftr-464	1718	3	,	,	PUNCT
ftr-464	1718	4	supra	supra	PROPN
ftr-464	1718	5	note	note	PROPN
ftr-464	1718	6	125	125	NUM
ftr-464	1718	7	,	,	PUNCT
ftr-464	1718	8	at	at	ADP
ftr-464	1718	9	141	141	NUM
ftr-464	1718	10	-	-	SYM
ftr-464	1718	11	42	42	NUM
ftr-464	1718	12	.	.	PUNCT
ftr-464	1719	1	koch	koch	PROPN
ftr-464	1719	2	notes	note	VERB
ftr-464	1719	3	that	that	SCONJ
ftr-464	1719	4	a	a	DET
ftr-464	1719	5	nonresident	nonresident	ADJ
ftr-464	1719	6	alien	alien	NOUN
ftr-464	1719	7	would	would	AUX
ftr-464	1719	8	be	be	AUX
ftr-464	1719	9	eligible	eligible	ADJ
ftr-464	1719	10	for	for	ADP
ftr-464	1719	11	a	a	DET
ftr-464	1719	12	$	$	SYM
ftr-464	1719	13	2,350	2,350	NUM
ftr-464	1719	14	personal	personal	ADJ
ftr-464	1719	15	exemption	exemption	NOUN
ftr-464	1719	16	,	,	PUNCT
ftr-464	1719	17	and	and	CCONJ
ftr-464	1719	18	might	might	AUX
ftr-464	1719	19	well	well	ADV
ftr-464	1719	20	be	be	AUX
ftr-464	1719	21	taxed	tax	VERB
ftr-464	1719	22	at	at	ADP
ftr-464	1719	23	a	a	DET
ftr-464	1719	24	15	15	NUM
ftr-464	1719	25	%	%	NOUN
ftr-464	1719	26	rate	rate	NOUN
ftr-464	1719	27	.	.	PUNCT
ftr-464	1720	1	i	i	PRON
ftr-464	1720	2	d.	d.	PROPN
ftr-464	1720	3	at	at	ADP
ftr-464	1720	4	141	141	NUM
ftr-464	1720	5	.	.	PUNCT
ftr-464	1721	1	see	see	AUX
ftr-464	1721	2	also	also	ADV
ftr-464	1721	3	roin	roin	VERB
ftr-464	1721	4	,	,	PUNCT
ftr-464	1721	5	supra	supra	PROPN
ftr-464	1721	6	note	note	NOUN
ftr-464	1721	7	238	238	NUM
ftr-464	1721	8	,	,	PUNCT
ftr-464	1721	9	at	at	ADP
ftr-464	1721	10	1761	1761	NUM
ftr-464	1721	11	n.27	n.27	X
ftr-464	1721	12	(	(	PUNCT
ftr-464	1721	13	noting	note	VERB
ftr-464	1721	14	that	that	SCONJ
ftr-464	1721	15	"	"	PUNCT
ftr-464	1721	16	the	the	DET
ftr-464	1721	17	source	source	NOUN
ftr-464	1721	18	country	country	NOUN
ftr-464	1721	19	typically	typically	ADV
ftr-464	1721	20	treats	treat	VERB
ftr-464	1721	21	the	the	DET
ftr-464	1721	22	income	income	NOUN
ftr-464	1721	23	earned	earn	VERB
ftr-464	1721	24	by	by	ADP
ftr-464	1721	25	the	the	DET
ftr-464	1721	26	taxpayer	taxpayer	NOUN
ftr-464	1721	27	in	in	ADP
ftr-464	1721	28	that	that	DET
ftr-464	1721	29	country	country	NOUN
ftr-464	1721	30	as	as	ADP
ftr-464	1721	31	the	the	DET
ftr-464	1721	32	taxpayer	taxpayer	NOUN
ftr-464	1721	33	's	's	PART
ftr-464	1721	34	only	only	ADJ
ftr-464	1721	35	income	income	NOUN
ftr-464	1721	36	,	,	PUNCT
ftr-464	1721	37	and	and	CCONJ
ftr-464	1721	38	computes	compute	VERB
ftr-464	1721	39	the	the	DET
ftr-464	1721	40	applicable	applicable	ADJ
ftr-464	1721	41	rate	rate	NOUN
ftr-464	1721	42	starting	start	VERB
ftr-464	1721	43	at	at	ADP
ftr-464	1721	44	the	the	DET
ftr-464	1721	45	bottom	bottom	NOUN
ftr-464	1721	46	of	of	ADP
ftr-464	1721	47	the	the	DET
ftr-464	1721	48	rate	rate	NOUN
ftr-464	1721	49	schedule	schedule	NOUN
ftr-464	1721	50	"	"	PUNCT
ftr-464	1721	51	)	)	PUNCT
ftr-464	1721	52	.	.	PUNCT
ftr-464	1722	1	244	244	NUM
ftr-464	1722	2	.	.	PUNCT
ftr-464	1723	1	but	but	CCONJ
ftr-464	1723	2	see	see	VERB
ftr-464	1723	3	avi	avi	NOUN
ftr-464	1723	4	-	-	PUNCT
ftr-464	1723	5	yonah	yonah	ADJ
ftr-464	1723	6	,	,	PUNCT
ftr-464	1723	7	supra	supra	ADJ
ftr-464	1723	8	note	note	NOUN
ftr-464	1723	9	225	225	NUM
ftr-464	1723	10	,	,	PUNCT
ftr-464	1723	11	at	at	ADP
ftr-464	1723	12	1311	1311	NUM
ftr-464	1723	13	-	-	SYM
ftr-464	1723	14	12	12	NUM
ftr-464	1723	15	(	(	PUNCT
ftr-464	1723	16	arguing	argue	VERB
ftr-464	1723	17	that	that	SCONJ
ftr-464	1723	18	"	"	PUNCT
ftr-464	1723	19	because	because	SCONJ
ftr-464	1723	20	most	most	ADJ
ftr-464	1723	21	individuals	individual	NOUN
ftr-464	1723	22	have	have	VERB
ftr-464	1723	23	only	only	ADV
ftr-464	1723	24	one	one	NUM
ftr-464	1723	25	residence	residence	NOUN
ftr-464	1723	26	jurisdiction	jurisdiction	NOUN
ftr-464	1723	27	and	and	CCONJ
ftr-464	1723	28	are	be	AUX
ftr-464	1723	29	part	part	NOUN
ftr-464	1723	30	of	of	ADP
ftr-464	1723	31	only	only	ADV
ftr-464	1723	32	one	one	NUM
ftr-464	1723	33	society	society	NOUN
ftr-464	1723	34	,	,	PUNCT
ftr-464	1723	35	distributional	distributional	ADJ
ftr-464	1723	36	concerns	concern	NOUN
ftr-464	1723	37	can	can	AUX
ftr-464	1723	38	be	be	AUX
ftr-464	1723	39	effectively	effectively	ADV
ftr-464	1723	40	addressed	address	VERB
ftr-464	1723	41	only	only	ADV
ftr-464	1723	42	in	in	ADP
ftr-464	1723	43	the	the	DET
ftr-464	1723	44	country	country	NOUN
ftr-464	1723	45	of	of	ADP
ftr-464	1723	46	residence	residence	NOUN
ftr-464	1723	47	"	"	PUNCT
ftr-464	1723	48	)	)	PUNCT
ftr-464	1723	49	.	.	PUNCT
ftr-464	1724	1	professor	professor	NOUN
ftr-464	1724	2	avi	avi	PROPN
ftr-464	1724	3	-	-	PUNCT
ftr-464	1724	4	yonah	yonah	ADJ
ftr-464	1724	5	points	point	NOUN
ftr-464	1724	6	to	to	ADP
ftr-464	1724	7	the	the	DET
ftr-464	1724	8	"	"	PUNCT
ftr-464	1724	9	vertical	vertical	ADJ
ftr-464	1724	10	equity	equity	NOUN
ftr-464	1724	11	problem	problem	NOUN
ftr-464	1724	12	in	in	ADP
ftr-464	1724	13	taxing	tax	VERB
ftr-464	1724	14	an	an	DET
ftr-464	1724	15	investor	investor	NOUN
ftr-464	1724	16	with	with	ADP
ftr-464	1724	17	low	low	ADJ
ftr-464	1724	18	domestic	domestic	ADJ
ftr-464	1724	19	earnings	earning	NOUN
ftr-464	1724	20	and	and	CCONJ
ftr-464	1724	21	high	high	ADJ
ftr-464	1724	22	foreign	foreign	ADJ
ftr-464	1724	23	earnings	earning	NOUN
ftr-464	1724	24	that	that	PRON
ftr-464	1724	25	are	be	AUX
ftr-464	1724	26	not	not	PART
ftr-464	1724	27	taxed	tax	VERB
ftr-464	1724	28	abroad	abroad	ADV
ftr-464	1724	29	in	in	ADP
ftr-464	1724	30	the	the	DET
ftr-464	1724	31	same	same	ADJ
ftr-464	1724	32	way	way	NOUN
ftr-464	1724	33	that	that	PRON
ftr-464	1724	34	a	a	DET
ftr-464	1724	35	person	person	NOUN
ftr-464	1724	36	with	with	ADP
ftr-464	1724	37	only	only	ADJ
ftr-464	1724	38	low	low	ADJ
ftr-464	1724	39	domestic	domestic	ADJ
ftr-464	1724	40	earnings	earning	NOUN
ftr-464	1724	41	is	be	AUX
ftr-464	1724	42	taxed	tax	VERB
ftr-464	1724	43	.	.	PUNCT
ftr-464	1724	44	"	"	PUNCT
ftr-464	1725	1	i	i	PRON
ftr-464	1725	2	d.	d.	PROPN
ftr-464	1725	3	at	at	ADP
ftr-464	1725	4	1312	1312	NUM
ftr-464	1725	5	.	.	PUNCT
ftr-464	1726	1	he	he	PRON
ftr-464	1726	2	notes	note	VERB
ftr-464	1726	3	that	that	SCONJ
ftr-464	1726	4	"	"	PUNCT
ftr-464	1726	5	[	[	X
ftr-464	1726	6	tihis	tihis	PRON
ftr-464	1726	7	problem	problem	NOUN
ftr-464	1726	8	can	can	AUX
ftr-464	1726	9	be	be	AUX
ftr-464	1726	10	resolved	resolve	VERB
ftr-464	1726	11	if	if	SCONJ
ftr-464	1726	12	the	the	DET
ftr-464	1726	13	residence	residence	NOUN
ftr-464	1726	14	jurisdiction	jurisdiction	NOUN
ftr-464	1726	15	is	be	AUX
ftr-464	1726	16	allowed	allow	VERB
ftr-464	1726	17	to	to	PART
ftr-464	1726	18	tax	tax	VERB
ftr-464	1726	19	on	on	ADP
ftr-464	1726	20	a	a	DET
ftr-464	1726	21	residual	residual	ADJ
ftr-464	1726	22	basis	basis	NOUN
ftr-464	1726	23	only	only	ADV
ftr-464	1726	24	foreign	foreign	ADJ
ftr-464	1726	25	source	source	NOUN
ftr-464	1726	26	income	income	NOUN
ftr-464	1726	27	that	that	PRON
ftr-464	1726	28	is	be	AUX
ftr-464	1726	29	not	not	PART
ftr-464	1726	30	taxed	tax	VERB
ftr-464	1726	31	abroad	abroad	ADV
ftr-464	1726	32	(	(	PUNCT
ftr-464	1726	33	or	or	CCONJ
ftr-464	1726	34	is	be	AUX
ftr-464	1726	35	taxed	tax	VERB
ftr-464	1726	36	at	at	ADP
ftr-464	1726	37	lower	low	ADJ
ftr-464	1726	38	effective	effective	ADJ
ftr-464	1726	39	rates	rate	NOUN
ftr-464	1726	40	)	)	PUNCT
ftr-464	1726	41	and	and	CCONJ
ftr-464	1726	42	allows	allow	VERB
ftr-464	1726	43	a	a	DET
ftr-464	1726	44	credit	credit	NOUN
ftr-464	1726	45	for	for	ADP
ftr-464	1726	46	foreign	foreign	ADJ
ftr-464	1726	47	taxes	taxis	NOUN
ftr-464	1726	48	.	.	PUNCT
ftr-464	1726	49	"	"	PUNCT
ftr-464	1727	1	i	i	PRON
ftr-464	1727	2	d.	d.	PROPN
ftr-464	1727	3	he	he	PRON
ftr-464	1727	4	concludes	conclude	VERB
ftr-464	1727	5	,	,	PUNCT
ftr-464	1727	6	however	however	ADV
ftr-464	1727	7	,	,	PUNCT
ftr-464	1727	8	that	that	SCONJ
ftr-464	1727	9	"	"	PUNCT
ftr-464	1727	10	it	it	PRON
ftr-464	1727	11	is	be	AUX
ftr-464	1727	12	much	much	ADV
ftr-464	1727	13	simpler	simple	ADJ
ftr-464	1727	14	to	to	PART
ftr-464	1727	15	address	address	VERB
ftr-464	1727	16	the	the	DET
ftr-464	1727	17	issue	issue	NOUN
ftr-464	1728	1	if	if	SCONJ
ftr-464	1728	2	the	the	DET
ftr-464	1728	3	residence	residence	NOUN
ftr-464	1728	4	[	[	X
ftr-464	1728	5	vol	vol	X
ftr-464	1728	6	3:6	3:6	NUM
ftr-464	1728	7	u.s	u.s	PROPN
ftr-464	1728	8	.	.	PROPN
ftr-464	1728	9	income	income	NOUN
ftr-464	1728	10	taxation	taxation	NOUN
ftr-464	1728	11	of	of	ADP
ftr-464	1728	12	cross	cross	ADJ
ftr-464	1728	13	-	-	ADJ
ftr-464	1728	14	border	border	ADJ
ftr-464	1728	15	pensions	pension	NOUN
ftr-464	1728	16	4	4	NUM
ftr-464	1728	17	.	.	PUNCT
ftr-464	1728	18	reliance	reliance	NOUN
ftr-464	1728	19	on	on	ADP
ftr-464	1728	20	residence	residence	NOUN
ftr-464	1728	21	-	-	PUNCT
ftr-464	1728	22	based	base	VERB
ftr-464	1728	23	taxation.-each	taxation.-each	NOUN
ftr-464	1728	24	of	of	ADP
ftr-464	1728	25	the	the	DET
ftr-464	1728	26	arguments	argument	NOUN
ftr-464	1728	27	for	for	ADP
ftr-464	1728	28	relinquishment	relinquishment	NOUN
ftr-464	1728	29	of	of	ADP
ftr-464	1728	30	source	source	NOUN
ftr-464	1728	31	-	-	PUNCT
ftr-464	1728	32	based	base	VERB
ftr-464	1728	33	taxation	taxation	NOUN
ftr-464	1728	34	(	(	PUNCT
ftr-464	1728	35	described	describe	VERB
ftr-464	1728	36	above	above	ADV
ftr-464	1728	37	)	)	PUNCT
ftr-464	1728	38	rests	rest	VERB
ftr-464	1728	39	on	on	ADP
ftr-464	1728	40	the	the	DET
ftr-464	1728	41	implicit	implicit	ADJ
ftr-464	1728	42	assumption	assumption	NOUN
ftr-464	1728	43	that	that	SCONJ
ftr-464	1728	44	the	the	DET
ftr-464	1728	45	residence	residence	NOUN
ftr-464	1728	46	country	country	NOUN
ftr-464	1728	47	will	will	AUX
ftr-464	1728	48	in	in	ADP
ftr-464	1728	49	fact	fact	NOUN
ftr-464	1728	50	impose	impose	VERB
ftr-464	1728	51	a	a	DET
ftr-464	1728	52	tax	tax	NOUN
ftr-464	1728	53	on	on	ADP
ftr-464	1728	54	a	a	DET
ftr-464	1728	55	pension	pension	NOUN
ftr-464	1728	56	payment	payment	NOUN
ftr-464	1728	57	derived	derive	VERB
ftr-464	1728	58	from	from	ADP
ftr-464	1728	59	another	another	DET
ftr-464	1728	60	country	country	NOUN
ftr-464	1728	61	,	,	PUNCT
ftr-464	1728	62	and	and	CCONJ
ftr-464	1728	63	that	that	SCONJ
ftr-464	1728	64	such	such	DET
ftr-464	1728	65	a	a	DET
ftr-464	1728	66	tax	tax	NOUN
ftr-464	1728	67	will	will	AUX
ftr-464	1728	68	be	be	AUX
ftr-464	1728	69	enforceable	enforceable	ADJ
ftr-464	1728	70	.	.	PUNCT
ftr-464	1729	1	otherwise	otherwise	ADV
ftr-464	1729	2	,	,	PUNCT
ftr-464	1729	3	individuals	individual	NOUN
ftr-464	1729	4	who	who	PRON
ftr-464	1729	5	earn	earn	VERB
ftr-464	1729	6	a	a	DET
ftr-464	1729	7	pension	pension	NOUN
ftr-464	1729	8	in	in	ADP
ftr-464	1729	9	one	one	NUM
ftr-464	1729	10	country	country	NOUN
ftr-464	1729	11	and	and	CCONJ
ftr-464	1729	12	retire	retire	VERB
ftr-464	1729	13	to	to	ADP
ftr-464	1729	14	another	another	PRON
ftr-464	1729	15	would	would	AUX
ftr-464	1729	16	have	have	VERB
ftr-464	1729	17	the	the	DET
ftr-464	1729	18	opportunity	opportunity	NOUN
ftr-464	1729	19	for	for	ADP
ftr-464	1729	20	achieving	achieve	VERB
ftr-464	1729	21	complete	complete	ADJ
ftr-464	1729	22	tax	tax	NOUN
ftr-464	1729	23	exemption	exemption	NOUN
ftr-464	1729	24	by	by	ADP
ftr-464	1729	25	virtue	virtue	NOUN
ftr-464	1729	26	of	of	ADP
ftr-464	1729	27	a	a	DET
ftr-464	1729	28	treaty	treaty	NOUN
ftr-464	1729	29	.	.	PUNCT
ftr-464	1730	1	such	such	ADJ
ftr-464	1730	2	complete	complete	ADJ
ftr-464	1730	3	tax	tax	NOUN
ftr-464	1730	4	exemption	exemption	NOUN
ftr-464	1730	5	is	be	AUX
ftr-464	1730	6	a	a	DET
ftr-464	1730	7	concern	concern	NOUN
ftr-464	1730	8	in	in	ADP
ftr-464	1730	9	the	the	DET
ftr-464	1730	10	context	context	NOUN
ftr-464	1730	11	of	of	ADP
ftr-464	1730	12	state	state	NOUN
ftr-464	1730	13	taxation	taxation	NOUN
ftr-464	1730	14	of	of	ADP
ftr-464	1730	15	pensions	pension	NOUN
ftr-464	1730	16	within	within	ADP
ftr-464	1730	17	the	the	DET
ftr-464	1730	18	united	united	PROPN
ftr-464	1730	19	states	states	PROPN
ftr-464	1730	20	.	.	PUNCT
ftr-464	1731	1	thus	thus	ADV
ftr-464	1731	2	,	,	PUNCT
ftr-464	1731	3	for	for	ADP
ftr-464	1731	4	example	example	NOUN
ftr-464	1731	5	,	,	PUNCT
ftr-464	1731	6	now	now	ADV
ftr-464	1731	7	that	that	SCONJ
ftr-464	1731	8	california	california	PROPN
ftr-464	1731	9	is	be	AUX
ftr-464	1731	10	barred	bar	VERB
ftr-464	1731	11	by	by	ADP
ftr-464	1731	12	federal	federal	ADJ
ftr-464	1731	13	law	law	NOUN
ftr-464	1731	14	from	from	ADP
ftr-464	1731	15	imposing	impose	VERB
ftr-464	1731	16	its	its	PRON
ftr-464	1731	17	tax	tax	NOUN
ftr-464	1731	18	on	on	ADP
ftr-464	1731	19	pensions	pension	NOUN
ftr-464	1731	20	earned	earn	VERB
ftr-464	1731	21	in	in	ADP
ftr-464	1731	22	california	california	PROPN
ftr-464	1731	23	and	and	CCONJ
ftr-464	1731	24	paid	pay	VERB
ftr-464	1731	25	to	to	ADP
ftr-464	1731	26	former	former	ADJ
ftr-464	1731	27	california	california	PROPN
ftr-464	1731	28	residents	resident	NOUN
ftr-464	1731	29	who	who	PRON
ftr-464	1731	30	retire	retire	VERB
ftr-464	1731	31	in	in	ADP
ftr-464	1731	32	florida	florida	PROPN
ftr-464	1731	33	,	,	PUNCT
ftr-464	1731	34	such	such	ADJ
ftr-464	1731	35	pensions	pension	NOUN
ftr-464	1731	36	will	will	AUX
ftr-464	1731	37	be	be	AUX
ftr-464	1731	38	free	free	ADJ
ftr-464	1731	39	of	of	ADP
ftr-464	1731	40	any	any	DET
ftr-464	1731	41	state	state	NOUN
ftr-464	1731	42	income	income	NOUN
ftr-464	1731	43	tax	tax	NOUN
ftr-464	1731	44	(	(	PUNCT
ftr-464	1731	45	since	since	SCONJ
ftr-464	1731	46	florida	florida	PROPN
ftr-464	1731	47	has	have	VERB
ftr-464	1731	48	no	no	DET
ftr-464	1731	49	income	income	NOUN
ftr-464	1731	50	tax).245	tax).245	VERB
ftr-464	1731	51	a	a	DET
ftr-464	1731	52	desire	desire	NOUN
ftr-464	1731	53	to	to	PART
ftr-464	1731	54	limit	limit	VERB
ftr-464	1731	55	such	such	ADJ
ftr-464	1731	56	abuses	abuse	NOUN
ftr-464	1731	57	by	by	ADP
ftr-464	1731	58	the	the	DET
ftr-464	1731	59	wealthy	wealthy	ADJ
ftr-464	1731	60	(	(	PUNCT
ftr-464	1731	61	who	who	PRON
ftr-464	1731	62	are	be	AUX
ftr-464	1731	63	often	often	ADV
ftr-464	1731	64	more	more	ADV
ftr-464	1731	65	mobile	mobile	ADJ
ftr-464	1731	66	)	)	PUNCT
ftr-464	1731	67	was	be	AUX
ftr-464	1731	68	behind	behind	ADP
ftr-464	1731	69	failed	fail	VERB
ftr-464	1731	70	proposals	proposal	NOUN
ftr-464	1731	71	to	to	PART
ftr-464	1731	72	limit	limit	VERB
ftr-464	1731	73	the	the	DET
ftr-464	1731	74	federal	federal	ADJ
ftr-464	1731	75	legislation	legislation	NOUN
ftr-464	1731	76	to	to	ADP
ftr-464	1731	77	pensions	pension	NOUN
ftr-464	1731	78	from	from	ADP
ftr-464	1731	79	qualified	qualified	ADJ
ftr-464	1731	80	plans.2	plans.2	PROPN
ftr-464	1731	81	by	by	ADP
ftr-464	1731	82	contrast	contrast	NOUN
ftr-464	1731	83	,	,	PUNCT
ftr-464	1731	84	in	in	ADP
ftr-464	1731	85	the	the	DET
ftr-464	1731	86	context	context	NOUN
ftr-464	1731	87	of	of	ADP
ftr-464	1731	88	a	a	DET
ftr-464	1731	89	bilateral	bilateral	ADJ
ftr-464	1731	90	treaty	treaty	NOUN
ftr-464	1731	91	relationship	relationship	NOUN
ftr-464	1731	92	,	,	PUNCT
ftr-464	1731	93	it	it	PRON
ftr-464	1731	94	should	should	AUX
ftr-464	1731	95	be	be	AUX
ftr-464	1731	96	possible	possible	ADJ
ftr-464	1731	97	for	for	SCONJ
ftr-464	1731	98	the	the	DET
ftr-464	1731	99	u.s	u.s	PROPN
ftr-464	1731	100	.	.	PROPN
ftr-464	1731	101	and	and	CCONJ
ftr-464	1731	102	its	its	PRON
ftr-464	1731	103	treaty	treaty	NOUN
ftr-464	1731	104	partner	partner	NOUN
ftr-464	1731	105	to	to	PART
ftr-464	1731	106	assure	assure	VERB
ftr-464	1731	107	themselves	themselves	PRON
ftr-464	1731	108	that	that	SCONJ
ftr-464	1731	109	residence	residence	NOUN
ftr-464	1731	110	-	-	PUNCT
ftr-464	1731	111	based	base	VERB
ftr-464	1731	112	taxation	taxation	NOUN
ftr-464	1731	113	at	at	ADP
ftr-464	1731	114	a	a	DET
ftr-464	1731	115	reasonable	reasonable	ADJ
ftr-464	1731	116	rate	rate	NOUN
ftr-464	1731	117	will	will	AUX
ftr-464	1731	118	in	in	ADP
ftr-464	1731	119	fact	fact	NOUN
ftr-464	1731	120	be	be	AUX
ftr-464	1731	121	imposed	impose	VERB
ftr-464	1731	122	on	on	ADP
ftr-464	1731	123	recipients	recipient	NOUN
ftr-464	1731	124	of	of	ADP
ftr-464	1731	125	pension	pension	NOUN
ftr-464	1731	126	payments	payment	NOUN
ftr-464	1731	127	exempted	exempt	VERB
ftr-464	1731	128	from	from	ADP
ftr-464	1731	129	source	source	NOUN
ftr-464	1731	130	-	-	PUNCT
ftr-464	1731	131	based	base	VERB
ftr-464	1731	132	tax	tax	NOUN
ftr-464	1731	133	.	.	PUNCT
ftr-464	1732	1	this	this	DET
ftr-464	1732	2	assumption	assumption	NOUN
ftr-464	1732	3	is	be	AUX
ftr-464	1732	4	discussed	discuss	VERB
ftr-464	1732	5	further	far	ADV
ftr-464	1732	6	in	in	ADP
ftr-464	1732	7	part	part	NOUN
ftr-464	1732	8	iv	iv	NOUN
ftr-464	1732	9	of	of	ADP
ftr-464	1732	10	this	this	DET
ftr-464	1732	11	article	article	NOUN
ftr-464	1732	12	,	,	PUNCT
ftr-464	1732	13	dealing	deal	VERB
ftr-464	1732	14	with	with	ADP
ftr-464	1732	15	residence	residence	NOUN
ftr-464	1732	16	-	-	PUNCT
ftr-464	1732	17	based	base	VERB
ftr-464	1732	18	taxation	taxation	NOUN
ftr-464	1732	19	.	.	PUNCT
ftr-464	1733	1	if	if	SCONJ
ftr-464	1733	2	so	so	ADV
ftr-464	1733	3	,	,	PUNCT
ftr-464	1733	4	a	a	DET
ftr-464	1733	5	country	country	NOUN
ftr-464	1733	6	such	such	ADJ
ftr-464	1733	7	as	as	ADP
ftr-464	1733	8	the	the	DET
ftr-464	1733	9	u.s	u.s	PROPN
ftr-464	1733	10	.	.	PROPN
ftr-464	1733	11	that	that	PRON
ftr-464	1733	12	(	(	PUNCT
ftr-464	1733	13	unlike	unlike	ADP
ftr-464	1733	14	a	a	DET
ftr-464	1733	15	developing	develop	VERB
ftr-464	1733	16	country)247	country)247	PROPN
ftr-464	1733	17	could	could	AUX
ftr-464	1733	18	expect	expect	VERB
ftr-464	1733	19	to	to	PART
ftr-464	1733	20	have	have	VERB
ftr-464	1733	21	a	a	DET
ftr-464	1733	22	fairly	fairly	ADV
ftr-464	1733	23	balanced	balanced	ADJ
ftr-464	1733	24	position	position	NOUN
ftr-464	1733	25	(	(	PUNCT
ftr-464	1733	26	as	as	ADP
ftr-464	1733	27	a	a	DET
ftr-464	1733	28	residence	residence	NOUN
ftr-464	1733	29	country	country	NOUN
ftr-464	1733	30	and	and	CCONJ
ftr-464	1733	31	a	a	DET
ftr-464	1733	32	source	source	NOUN
ftr-464	1733	33	country	country	NOUN
ftr-464	1733	34	)	)	PUNCT
ftr-464	1733	35	with	with	ADP
ftr-464	1733	36	other	other	ADJ
ftr-464	1733	37	developed	developed	ADJ
ftr-464	1733	38	countries	country	NOUN
ftr-464	1733	39	,	,	PUNCT
ftr-464	1733	40	may	may	AUX
ftr-464	1733	41	see	see	VERB
ftr-464	1733	42	no	no	DET
ftr-464	1733	43	disadvantage	disadvantage	NOUN
ftr-464	1733	44	to	to	ADP
ftr-464	1733	45	entering	enter	VERB
ftr-464	1733	46	bilateral	bilateral	ADJ
ftr-464	1733	47	agreements	agreement	NOUN
ftr-464	1733	48	that	that	PRON
ftr-464	1733	49	entail	entail	VERB
ftr-464	1733	50	giving	give	VERB
ftr-464	1733	51	up	up	ADP
ftr-464	1733	52	source	source	NOUN
ftr-464	1733	53	-	-	PUNCT
ftr-464	1733	54	based	base	VERB
ftr-464	1733	55	jurisdiction	jurisdiction	NOUN
ftr-464	1733	56	while	while	SCONJ
ftr-464	1733	57	preserving	preserve	VERB
ftr-464	1733	58	residence	residence	NOUN
ftr-464	1733	59	-	-	PUNCT
ftr-464	1733	60	based	base	VERB
ftr-464	1733	61	jurisdiction	jurisdiction	NOUN
ftr-464	1733	62	over	over	ADP
ftr-464	1733	63	pensions.2	pensions.2	PROPN
ftr-464	1733	64	'	'	PUNCT
ftr-464	1733	65	therefore	therefore	ADV
ftr-464	1733	66	,	,	PUNCT
ftr-464	1733	67	even	even	ADV
ftr-464	1733	68	if	if	SCONJ
ftr-464	1733	69	the	the	DET
ftr-464	1733	70	u.s	u.s	PROPN
ftr-464	1733	71	.	.	PROPN
ftr-464	1733	72	adopts	adopt	VERB
ftr-464	1733	73	this	this	DET
ftr-464	1733	74	article	article	NOUN
ftr-464	1733	75	's	's	PART
ftr-464	1733	76	recommenjurisdiction	recommenjurisdiction	NOUN
ftr-464	1733	77	is	be	AUX
ftr-464	1733	78	given	give	VERB
ftr-464	1733	79	the	the	DET
ftr-464	1733	80	exclusive	exclusive	ADJ
ftr-464	1733	81	right	right	NOUN
ftr-464	1733	82	to	to	PART
ftr-464	1733	83	tax	tax	VERB
ftr-464	1733	84	all	all	DET
ftr-464	1733	85	income	income	NOUN
ftr-464	1733	86	of	of	ADP
ftr-464	1733	87	its	its	PRON
ftr-464	1733	88	residents	resident	NOUN
ftr-464	1733	89	.	.	PUNCT
ftr-464	1733	90	"	"	PUNCT
ftr-464	1734	1	i	i	PRON
ftr-464	1734	2	d.	d.	PROPN
ftr-464	1734	3	professor	professor	PROPN
ftr-464	1734	4	aviyonah	aviyonah	PROPN
ftr-464	1734	5	further	far	ADV
ftr-464	1734	6	notes	note	NOUN
ftr-464	1734	7	that	that	SCONJ
ftr-464	1734	8	"	"	PUNCT
ftr-464	1734	9	taxation	taxation	NOUN
ftr-464	1734	10	based	base	VERB
ftr-464	1734	11	on	on	ADP
ftr-464	1734	12	residence	residence	NOUN
ftr-464	1734	13	is	be	AUX
ftr-464	1734	14	a	a	DET
ftr-464	1734	15	useful	useful	ADJ
ftr-464	1734	16	,	,	PUNCT
ftr-464	1734	17	though	though	SCONJ
ftr-464	1734	18	far	far	ADV
ftr-464	1734	19	from	from	ADP
ftr-464	1734	20	perfect	perfect	ADJ
ftr-464	1734	21	,	,	PUNCT
ftr-464	1734	22	proxy	proxy	NOUN
ftr-464	1734	23	for	for	ADP
ftr-464	1734	24	taxation	taxation	NOUN
ftr-464	1734	25	with	with	ADP
ftr-464	1734	26	representation	representation	NOUN
ftr-464	1734	27	.	.	PUNCT
ftr-464	1734	28	"	"	PUNCT
ftr-464	1735	1	i	i	PRON
ftr-464	1735	2	d.	d.	PROPN
ftr-464	1735	3	245	245	NUM
ftr-464	1735	4	.	.	PUNCT
ftr-464	1736	1	some	some	PRON
ftr-464	1736	2	predict	predict	VERB
ftr-464	1736	3	that	that	SCONJ
ftr-464	1736	4	the	the	DET
ftr-464	1736	5	federal	federal	ADJ
ftr-464	1736	6	legislation	legislation	NOUN
ftr-464	1736	7	could	could	AUX
ftr-464	1736	8	lead	lead	VERB
ftr-464	1736	9	to	to	ADP
ftr-464	1736	10	"	"	PUNCT
ftr-464	1736	11	substantial	substantial	ADJ
ftr-464	1736	12	abuses	abuse	NOUN
ftr-464	1736	13	of	of	ADP
ftr-464	1736	14	the	the	DET
ftr-464	1736	15	pension	pension	NOUN
ftr-464	1736	16	system	system	NOUN
ftr-464	1736	17	"	"	PUNCT
ftr-464	1736	18	on	on	ADP
ftr-464	1736	19	the	the	DET
ftr-464	1736	20	part	part	NOUN
ftr-464	1736	21	of	of	ADP
ftr-464	1736	22	wealthy	wealthy	ADJ
ftr-464	1736	23	taxpayers	taxpayer	NOUN
ftr-464	1736	24	with	with	ADP
ftr-464	1736	25	the	the	DET
ftr-464	1736	26	ability	ability	NOUN
ftr-464	1736	27	to	to	PART
ftr-464	1736	28	shift	shift	VERB
ftr-464	1736	29	considerable	considerable	ADJ
ftr-464	1736	30	compensation	compensation	NOUN
ftr-464	1736	31	to	to	ADP
ftr-464	1736	32	the	the	DET
ftr-464	1736	33	form	form	NOUN
ftr-464	1736	34	of	of	ADP
ftr-464	1736	35	a	a	DET
ftr-464	1736	36	pension	pension	NOUN
ftr-464	1736	37	and	and	CCONJ
ftr-464	1736	38	to	to	PART
ftr-464	1736	39	move	move	VERB
ftr-464	1736	40	to	to	ADP
ftr-464	1736	41	a	a	DET
ftr-464	1736	42	low	low	ADJ
ftr-464	1736	43	tax	tax	NOUN
ftr-464	1736	44	state	state	NOUN
ftr-464	1736	45	on	on	ADP
ftr-464	1736	46	retirement	retirement	NOUN
ftr-464	1736	47	.	.	PUNCT
ftr-464	1737	1	see	see	VERB
ftr-464	1737	2	klaiman	klaiman	NOUN
ftr-464	1737	3	,	,	PUNCT
ftr-464	1737	4	supra	supra	PROPN
ftr-464	1737	5	note	note	NOUN
ftr-464	1737	6	208	208	NUM
ftr-464	1737	7	,	,	PUNCT
ftr-464	1737	8	at	at	ADP
ftr-464	1737	9	667	667	NUM
ftr-464	1737	10	-	-	SYM
ftr-464	1737	11	68	68	NUM
ftr-464	1737	12	.	.	PUNCT
ftr-464	1738	1	this	this	DET
ftr-464	1738	2	outflow	outflow	NOUN
ftr-464	1738	3	of	of	ADP
ftr-464	1738	4	wealthy	wealthy	ADJ
ftr-464	1738	5	taxpayers	taxpayer	NOUN
ftr-464	1738	6	could	could	AUX
ftr-464	1738	7	lead	lead	VERB
ftr-464	1738	8	states	state	NOUN
ftr-464	1738	9	to	to	PART
ftr-464	1738	10	lower	lower	VERB
ftr-464	1738	11	their	their	PRON
ftr-464	1738	12	top	top	ADJ
ftr-464	1738	13	marginal	marginal	ADJ
ftr-464	1738	14	rates	rate	NOUN
ftr-464	1738	15	to	to	PART
ftr-464	1738	16	be	be	AUX
ftr-464	1738	17	more	more	ADV
ftr-464	1738	18	attractive	attractive	ADJ
ftr-464	1738	19	to	to	ADP
ftr-464	1738	20	such	such	ADJ
ftr-464	1738	21	taxpayers	taxpayer	NOUN
ftr-464	1738	22	.	.	PUNCT
ftr-464	1739	1	i	i	PRON
ftr-464	1739	2	d.	d.	PROPN
ftr-464	1739	3	at	at	ADP
ftr-464	1739	4	668	668	NUM
ftr-464	1739	5	.	.	PUNCT
ftr-464	1739	6	246	246	NUM
ftr-464	1739	7	.	.	PUNCT
ftr-464	1740	1	i	i	PRON
ftr-464	1740	2	d.	d.	PROPN
ftr-464	1740	3	;	;	PUNCT
ftr-464	1740	4	see	see	VERB
ftr-464	1740	5	i	i	PRON
ftr-464	1740	6	d.	d.	PROPN
ftr-464	1740	7	at	at	ADP
ftr-464	1740	8	660	660	NUM
ftr-464	1740	9	-	-	SYM
ftr-464	1740	10	62	62	NUM
ftr-464	1740	11	(	(	PUNCT
ftr-464	1740	12	describing	describe	VERB
ftr-464	1740	13	legislative	legislative	ADJ
ftr-464	1740	14	proposals	proposal	NOUN
ftr-464	1740	15	)	)	PUNCT
ftr-464	1740	16	.	.	PUNCT
ftr-464	1741	1	247	247	NUM
ftr-464	1741	2	.	.	PUNCT
ftr-464	1742	1	in	in	ADP
ftr-464	1742	2	the	the	DET
ftr-464	1742	3	discussions	discussion	NOUN
ftr-464	1742	4	leading	lead	VERB
ftr-464	1742	5	to	to	ADP
ftr-464	1742	6	the	the	DET
ftr-464	1742	7	u.n	u.n	PROPN
ftr-464	1742	8	.	.	PROPN
ftr-464	1742	9	model	model	PROPN
ftr-464	1742	10	treaty	treaty	PROPN
ftr-464	1742	11	.	.	PUNCT
ftr-464	1743	1	developing	develop	VERB
ftr-464	1743	2	countries	country	NOUN
ftr-464	1743	3	"	"	PUNCT
ftr-464	1743	4	observed	observe	VERB
ftr-464	1743	5	that	that	SCONJ
ftr-464	1743	6	pension	pension	NOUN
ftr-464	1743	7	flows	flow	NOUN
ftr-464	1743	8	between	between	ADP
ftr-464	1743	9	some	some	DET
ftr-464	1743	10	developed	developed	ADJ
ftr-464	1743	11	and	and	CCONJ
ftr-464	1743	12	developing	develop	VERB
ftr-464	1743	13	countries	country	NOUN
ftr-464	1743	14	were	be	AUX
ftr-464	1743	15	not	not	PART
ftr-464	1743	16	reciprocal	reciprocal	ADJ
ftr-464	1743	17	and	and	CCONJ
ftr-464	1743	18	in	in	ADP
ftr-464	1743	19	some	some	DET
ftr-464	1743	20	cases	case	NOUN
ftr-464	1743	21	represented	represent	VERB
ftr-464	1743	22	a	a	DET
ftr-464	1743	23	relatively	relatively	ADV
ftr-464	1743	24	substantial	substantial	ADJ
ftr-464	1743	25	net	net	ADJ
ftr-464	1743	26	outflow	outflow	NOUN
ftr-464	1743	27	for	for	ADP
ftr-464	1743	28	the	the	DET
ftr-464	1743	29	developing	develop	VERB
ftr-464	1743	30	country	country	NOUN
ftr-464	1743	31	.	.	PUNCT
ftr-464	1743	32	"	"	PUNCT
ftr-464	1744	1	u.n	u.n	PROPN
ftr-464	1744	2	.	.	PROPN
ftr-464	1744	3	model	model	PROPN
ftr-464	1744	4	,	,	PUNCT
ftr-464	1744	5	supra	supra	PROPN
ftr-464	1744	6	note	note	NOUN
ftr-464	1744	7	139	139	NUM
ftr-464	1744	8	,	,	PUNCT
ftr-464	1744	9	commentary	commentary	NOUN
ftr-464	1744	10	to	to	ADP
ftr-464	1744	11	article	article	PROPN
ftr-464	1744	12	18b	18b	NUM
ftr-464	1744	13	,	,	PUNCT
ftr-464	1744	14	at	at	ADP
ftr-464	1744	15	172	172	NUM
ftr-464	1744	16	.	.	PUNCT
ftr-464	1744	17	developed	develop	VERB
ftr-464	1744	18	countries	country	NOUN
ftr-464	1744	19	responded	respond	VERB
ftr-464	1744	20	with	with	ADP
ftr-464	1744	21	the	the	DET
ftr-464	1744	22	argument	argument	NOUN
ftr-464	1744	23	that	that	SCONJ
ftr-464	1744	24	"	"	PUNCT
ftr-464	1744	25	since	since	SCONJ
ftr-464	1744	26	the	the	DET
ftr-464	1744	27	amounts	amount	NOUN
ftr-464	1744	28	involved	involve	VERB
ftr-464	1744	29	were	be	AUX
ftr-464	1744	30	generally	generally	ADV
ftr-464	1744	31	not	not	PART
ftr-464	1744	32	substantial	substantial	ADJ
ftr-464	1744	33	,	,	PUNCT
ftr-464	1744	34	developing	develop	VERB
ftr-464	1744	35	countries	country	NOUN
ftr-464	1744	36	would	would	AUX
ftr-464	1744	37	not	not	PART
ftr-464	1744	38	suffer	suffer	VERB
ftr-464	1744	39	measurably	measurably	ADV
ftr-464	1744	40	if	if	SCONJ
ftr-464	1744	41	they	they	PRON
ftr-464	1744	42	agreed	agree	VERB
ftr-464	1744	43	to	to	ADP
ftr-464	1744	44	taxation	taxation	NOUN
ftr-464	1744	45	in	in	ADP
ftr-464	1744	46	the	the	DET
ftr-464	1744	47	country	country	NOUN
ftr-464	1744	48	of	of	ADP
ftr-464	1744	49	residence	residence	NOUN
ftr-464	1744	50	.	.	PUNCT
ftr-464	1744	51	"	"	PUNCT
ftr-464	1745	1	i	i	PRON
ftr-464	1745	2	d.	d.	PROPN
ftr-464	1745	3	at	at	ADP
ftr-464	1745	4	172	172	NUM
ftr-464	1745	5	.	.	PUNCT
ftr-464	1745	6	248	248	NUM
ftr-464	1745	7	.	.	PUNCT
ftr-464	1746	1	the	the	DET
ftr-464	1746	2	recent	recent	ADJ
ftr-464	1746	3	opinion	opinion	NOUN
ftr-464	1746	4	by	by	ADP
ftr-464	1746	5	the	the	DET
ftr-464	1746	6	court	court	NOUN
ftr-464	1746	7	of	of	ADP
ftr-464	1746	8	justice	justice	NOUN
ftr-464	1746	9	of	of	ADP
ftr-464	1746	10	the	the	DET
ftr-464	1746	11	european	european	ADJ
ftr-464	1746	12	communities	community	NOUN
ftr-464	1746	13	in	in	ADP
ftr-464	1746	14	the	the	DET
ftr-464	1746	15	wielockx	wielockx	NOUN
ftr-464	1746	16	case	case	NOUN
ftr-464	1746	17	reflects	reflect	VERB
ftr-464	1746	18	this	this	DET
ftr-464	1746	19	view	view	NOUN
ftr-464	1746	20	.	.	PUNCT
ftr-464	1747	1	see	see	VERB
ftr-464	1747	2	case	case	NOUN
ftr-464	1747	3	c-80/94	c-80/94	NOUN
ftr-464	1747	4	,	,	PUNCT
ftr-464	1747	5	g.h.ej	g.h.ej	PROPN
ftr-464	1747	6	.	.	PUNCT
ftr-464	1748	1	wielockx	wielockx	PROPN
ftr-464	1748	2	v.	v.	PROPN
ftr-464	1748	3	inspecteur	inspecteur	PROPN
ftr-464	1748	4	der	der	PROPN
ftr-464	1748	5	directe	directe	PROPN
ftr-464	1748	6	belastingen	belastingen	PROPN
ftr-464	1748	7	,	,	PUNCT
ftr-464	1748	8	95	95	NUM
ftr-464	1748	9	tni	tni	NOUN
ftr-464	1748	10	216	216	NUM
ftr-464	1748	11	-	-	SYM
ftr-464	1748	12	11	11	NUM
ftr-464	1748	13	(	(	PUNCT
ftr-464	1748	14	nov	nov	PROPN
ftr-464	1748	15	.	.	PROPN
ftr-464	1748	16	8	8	NUM
ftr-464	1748	17	,	,	PUNCT
ftr-464	1748	18	1995	1995	NUM
ftr-464	1748	19	)	)	PUNCT
ftr-464	1748	20	(	(	PUNCT
ftr-464	1748	21	preliminary	preliminary	ADJ
ftr-464	1748	22	ruling	ruling	NOUN
ftr-464	1748	23	)	)	PUNCT
ftr-464	1748	24	(	(	PUNCT
ftr-464	1748	25	lexis	lexis	X
ftr-464	1748	26	,	,	PUNCT
ftr-464	1748	27	fedtax	fedtax	NOUN
ftr-464	1748	28	19961	19961	NUM
ftr-464	1748	29	florida	florida	PROPN
ftr-464	1748	30	tax	tax	NOUN
ftr-464	1748	31	review	review	NOUN
ftr-464	1748	32	dation	dation	NOUN
ftr-464	1748	33	to	to	PART
ftr-464	1748	34	simplify	simplify	VERB
ftr-464	1748	35	the	the	DET
ftr-464	1748	36	u.s	u.s	PROPN
ftr-464	1748	37	.	.	PROPN
ftr-464	1748	38	statutory	statutory	ADJ
ftr-464	1748	39	rules	rule	NOUN
ftr-464	1748	40	for	for	ADP
ftr-464	1748	41	source	source	NOUN
ftr-464	1748	42	-	-	PUNCT
ftr-464	1748	43	based	base	VERB
ftr-464	1748	44	taxation	taxation	NOUN
ftr-464	1748	45	,	,	PUNCT
ftr-464	1748	46	there	there	PRON
ftr-464	1748	47	is	be	VERB
ftr-464	1748	48	no	no	DET
ftr-464	1748	49	great	great	ADJ
ftr-464	1748	50	incentive	incentive	NOUN
ftr-464	1748	51	to	to	PART
ftr-464	1748	52	change	change	VERB
ftr-464	1748	53	the	the	DET
ftr-464	1748	54	long	long	ADV
ftr-464	1748	55	-	-	PUNCT
ftr-464	1748	56	standing	stand	VERB
ftr-464	1748	57	treaty	treaty	NOUN
ftr-464	1748	58	policy	policy	NOUN
ftr-464	1748	59	of	of	ADP
ftr-464	1748	60	barring	bar	VERB
ftr-464	1748	61	sourcebased	sourcebase	VERB
ftr-464	1748	62	taxation	taxation	NOUN
ftr-464	1748	63	of	of	ADP
ftr-464	1748	64	pension	pension	NOUN
ftr-464	1748	65	payments	payment	NOUN
ftr-464	1748	66	.	.	PUNCT
ftr-464	1749	1	f.	f.	PROPN
ftr-464	1749	2	proper	proper	ADJ
ftr-464	1749	3	scope	scope	NOUN
ftr-464	1749	4	of	of	ADP
ftr-464	1749	5	source	source	NOUN
ftr-464	1749	6	-	-	PUNCT
ftr-464	1749	7	based	base	VERB
ftr-464	1749	8	exemption	exemption	NOUN
ftr-464	1749	9	if	if	SCONJ
ftr-464	1749	10	the	the	DET
ftr-464	1749	11	treaty	treaty	NOUN
ftr-464	1749	12	exemption	exemption	NOUN
ftr-464	1749	13	from	from	ADP
ftr-464	1749	14	source	source	NOUN
ftr-464	1749	15	-	-	PUNCT
ftr-464	1749	16	based	base	VERB
ftr-464	1749	17	taxation	taxation	NOUN
ftr-464	1749	18	of	of	ADP
ftr-464	1749	19	pensions	pension	NOUN
ftr-464	1749	20	is	be	AUX
ftr-464	1749	21	to	to	PART
ftr-464	1749	22	be	be	AUX
ftr-464	1749	23	maintained	maintain	VERB
ftr-464	1749	24	,	,	PUNCT
ftr-464	1749	25	then	then	ADV
ftr-464	1749	26	it	it	PRON
ftr-464	1749	27	seems	seem	VERB
ftr-464	1749	28	appropriate	appropriate	ADJ
ftr-464	1749	29	to	to	PART
ftr-464	1749	30	delineate	delineate	VERB
ftr-464	1749	31	more	more	ADV
ftr-464	1749	32	clearly	clearly	ADV
ftr-464	1749	33	,	,	PUNCT
ftr-464	1749	34	and	and	CCONJ
ftr-464	1749	35	in	in	ADP
ftr-464	1749	36	an	an	DET
ftr-464	1749	37	authoritative	authoritative	ADJ
ftr-464	1749	38	manner	manner	NOUN
ftr-464	1749	39	,	,	PUNCT
ftr-464	1749	40	the	the	DET
ftr-464	1749	41	payments	payment	NOUN
ftr-464	1749	42	to	to	PART
ftr-464	1749	43	which	which	PRON
ftr-464	1749	44	it	it	PRON
ftr-464	1749	45	applies	apply	VERB
ftr-464	1749	46	.	.	PUNCT
ftr-464	1750	1	as	as	SCONJ
ftr-464	1750	2	the	the	DET
ftr-464	1750	3	irs	irs	PROPN
ftr-464	1750	4	has	have	AUX
ftr-464	1750	5	noted	note	VERB
ftr-464	1750	6	,	,	PUNCT
ftr-464	1750	7	the	the	DET
ftr-464	1750	8	term	term	NOUN
ftr-464	1750	9	"	"	PUNCT
ftr-464	1750	10	pension	pension	NOUN
ftr-464	1750	11	"	"	PUNCT
ftr-464	1750	12	generally	generally	ADV
ftr-464	1750	13	refers	refer	VERB
ftr-464	1750	14	to	to	ADP
ftr-464	1750	15	a	a	DET
ftr-464	1750	16	payment	payment	NOUN
ftr-464	1750	17	or	or	CCONJ
ftr-464	1750	18	series	series	NOUN
ftr-464	1750	19	of	of	ADP
ftr-464	1750	20	payments	payment	NOUN
ftr-464	1750	21	that	that	PRON
ftr-464	1750	22	is	be	AUX
ftr-464	1750	23	"	"	PUNCT
ftr-464	1750	24	contingent	contingent	ADJ
ftr-464	1750	25	on	on	ADP
ftr-464	1750	26	retirement	retirement	NOUN
ftr-464	1750	27	,	,	PUNCT
ftr-464	1750	28	"	"	PUNCT
ftr-464	1750	29	i.e.	i.e.	X
ftr-464	1750	30	,	,	PUNCT
ftr-464	1750	31	a	a	DET
ftr-464	1750	32	separation	separation	NOUN
ftr-464	1750	33	from	from	ADP
ftr-464	1750	34	service	service	NOUN
ftr-464	1750	35	due	due	ADP
ftr-464	1750	36	to	to	ADP
ftr-464	1750	37	reaching	reach	VERB
ftr-464	1750	38	retirement	retirement	NOUN
ftr-464	1750	39	age	age	NOUN
ftr-464	1750	40	,	,	PUNCT
ftr-464	1750	41	death	death	NOUN
ftr-464	1750	42	or	or	CCONJ
ftr-464	1750	43	disability	disability	NOUN
ftr-464	1750	44	.	.	PUNCT
ftr-464	1751	1	the	the	DET
ftr-464	1751	2	irs	irs	PROPN
ftr-464	1751	3	may	may	AUX
ftr-464	1751	4	reason	reason	VERB
ftr-464	1751	5	that	that	SCONJ
ftr-464	1751	6	the	the	DET
ftr-464	1751	7	refinements	refinement	NOUN
ftr-464	1751	8	in	in	ADP
ftr-464	1751	9	measurement	measurement	NOUN
ftr-464	1751	10	of	of	ADP
ftr-464	1751	11	ability	ability	NOUN
ftr-464	1751	12	to	to	PART
ftr-464	1751	13	pay	pay	VERB
ftr-464	1751	14	that	that	PRON
ftr-464	1751	15	are	be	AUX
ftr-464	1751	16	possible	possible	ADJ
ftr-464	1751	17	in	in	ADP
ftr-464	1751	18	the	the	DET
ftr-464	1751	19	residence	residence	NOUN
ftr-464	1751	20	country	country	NOUN
ftr-464	1751	21	(	(	PUNCT
ftr-464	1751	22	but	but	CCONJ
ftr-464	1751	23	not	not	PART
ftr-464	1751	24	the	the	DET
ftr-464	1751	25	source	source	NOUN
ftr-464	1751	26	country	country	NOUN
ftr-464	1751	27	)	)	PUNCT
ftr-464	1751	28	are	be	AUX
ftr-464	1751	29	most	most	ADV
ftr-464	1751	30	important	important	ADJ
ftr-464	1751	31	for	for	ADP
ftr-464	1751	32	individuals	individual	NOUN
ftr-464	1751	33	who	who	PRON
ftr-464	1751	34	are	be	AUX
ftr-464	1751	35	no	no	ADV
ftr-464	1751	36	longer	long	ADV
ftr-464	1751	37	in	in	ADP
ftr-464	1751	38	the	the	DET
ftr-464	1751	39	workforce	workforce	NOUN
ftr-464	1751	40	and	and	CCONJ
ftr-464	1751	41	may	may	AUX
ftr-464	1751	42	be	be	AUX
ftr-464	1751	43	completely	completely	ADV
ftr-464	1751	44	dependent	dependent	ADJ
ftr-464	1751	45	on	on	ADP
ftr-464	1751	46	a	a	DET
ftr-464	1751	47	pension	pension	NOUN
ftr-464	1751	48	.	.	PUNCT
ftr-464	1752	1	a	a	DET
ftr-464	1752	2	focus	focus	NOUN
ftr-464	1752	3	on	on	ADP
ftr-464	1752	4	this	this	DET
ftr-464	1752	5	aspect	aspect	NOUN
ftr-464	1752	6	of	of	ADP
ftr-464	1752	7	"	"	PUNCT
ftr-464	1752	8	pensions	pension	NOUN
ftr-464	1752	9	"	"	PUNCT
ftr-464	1752	10	suggests	suggest	VERB
ftr-464	1752	11	that	that	SCONJ
ftr-464	1752	12	lump	lump	NOUN
ftr-464	1752	13	-	-	PUNCT
ftr-464	1752	14	sum	sum	NOUN
ftr-464	1752	15	payments	payment	NOUN
ftr-464	1752	16	during	during	ADP
ftr-464	1752	17	retirement	retirement	NOUN
ftr-464	1752	18	are	be	AUX
ftr-464	1752	19	at	at	ADV
ftr-464	1752	20	least	least	ADJ
ftr-464	1752	21	as	as	ADP
ftr-464	1752	22	deserving	deserving	ADJ
ftr-464	1752	23	of	of	ADP
ftr-464	1752	24	treaty	treaty	NOUN
ftr-464	1752	25	protection	protection	NOUN
ftr-464	1752	26	as	as	ADP
ftr-464	1752	27	periodic	periodic	ADJ
ftr-464	1752	28	payments	payment	NOUN
ftr-464	1752	29	(	(	PUNCT
ftr-464	1752	30	even	even	ADV
ftr-464	1752	31	though	though	SCONJ
ftr-464	1752	32	periodic	periodic	ADJ
ftr-464	1752	33	payments	payment	NOUN
ftr-464	1752	34	may	may	AUX
ftr-464	1752	35	present	present	VERB
ftr-464	1752	36	greater	great	ADJ
ftr-464	1752	37	administrative	administrative	ADJ
ftr-464	1752	38	difficulties	difficulty	NOUN
ftr-464	1752	39	in	in	ADP
ftr-464	1752	40	respect	respect	NOUN
ftr-464	1752	41	of	of	ADP
ftr-464	1752	42	segregating	segregate	VERB
ftr-464	1752	43	the	the	DET
ftr-464	1752	44	"	"	PUNCT
ftr-464	1752	45	compensation	compensation	NOUN
ftr-464	1752	46	"	"	PUNCT
ftr-464	1752	47	and	and	CCONJ
ftr-464	1752	48	"	"	PUNCT
ftr-464	1752	49	accretion	accretion	NOUN
ftr-464	1752	50	"	"	PUNCT
ftr-464	1752	51	elements	element	NOUN
ftr-464	1752	52	)	)	PUNCT
ftr-464	1752	53	.	.	PUNCT
ftr-464	1753	1	the	the	DET
ftr-464	1753	2	"	"	PUNCT
ftr-464	1753	3	contingent	contingent	NOUN
ftr-464	1753	4	on	on	ADP
ftr-464	1753	5	retirement	retirement	NOUN
ftr-464	1753	6	"	"	PUNCT
ftr-464	1753	7	criterion	criterion	NOUN
ftr-464	1753	8	might	might	AUX
ftr-464	1753	9	further	far	ADV
ftr-464	1753	10	suggest	suggest	VERB
ftr-464	1753	11	that	that	SCONJ
ftr-464	1753	12	the	the	DET
ftr-464	1753	13	treaty	treaty	NOUN
ftr-464	1753	14	exemption	exemption	NOUN
ftr-464	1753	15	for	for	ADP
ftr-464	1753	16	pension	pension	NOUN
ftr-464	1753	17	payments	payment	NOUN
ftr-464	1753	18	should	should	AUX
ftr-464	1753	19	apply	apply	VERB
ftr-464	1753	20	to	to	ADP
ftr-464	1753	21	payments	payment	NOUN
ftr-464	1753	22	from	from	ADP
ftr-464	1753	23	unfunded	unfunded	ADJ
ftr-464	1753	24	,	,	PUNCT
ftr-464	1753	25	as	as	ADV
ftr-464	1753	26	well	well	ADV
ftr-464	1753	27	as	as	ADP
ftr-464	1753	28	funded	fund	VERB
ftr-464	1753	29	,	,	PUNCT
ftr-464	1753	30	arrangements	arrangement	NOUN
ftr-464	1753	31	,	,	PUNCT
ftr-464	1753	32	provided	provide	VERB
ftr-464	1753	33	that	that	SCONJ
ftr-464	1753	34	the	the	DET
ftr-464	1753	35	payments	payment	NOUN
ftr-464	1753	36	are	be	AUX
ftr-464	1753	37	contingent	contingent	ADJ
ftr-464	1753	38	on	on	ADP
ftr-464	1753	39	retirement	retirement	NOUN
ftr-464	1753	40	.	.	PUNCT
ftr-464	1754	1	on	on	ADP
ftr-464	1754	2	the	the	DET
ftr-464	1754	3	other	other	ADJ
ftr-464	1754	4	hand	hand	NOUN
ftr-464	1754	5	,	,	PUNCT
ftr-464	1754	6	one	one	PRON
ftr-464	1754	7	might	might	AUX
ftr-464	1754	8	argue	argue	VERB
ftr-464	1754	9	that	that	SCONJ
ftr-464	1754	10	only	only	ADJ
ftr-464	1754	11	payments	payment	NOUN
ftr-464	1754	12	from	from	ADP
ftr-464	1754	13	funded	fund	VERB
ftr-464	1754	14	plans	plan	NOUN
ftr-464	1754	15	should	should	AUX
ftr-464	1754	16	qualify	qualify	VERB
ftr-464	1754	17	for	for	ADP
ftr-464	1754	18	the	the	DET
ftr-464	1754	19	treaty	treaty	NOUN
ftr-464	1754	20	exemption	exemption	NOUN
ftr-464	1754	21	because	because	SCONJ
ftr-464	1754	22	only	only	ADJ
ftr-464	1754	23	payments	payment	NOUN
ftr-464	1754	24	from	from	ADP
ftr-464	1754	25	funded	fund	VERB
ftr-464	1754	26	plans	plan	NOUN
ftr-464	1754	27	present	present	VERB
ftr-464	1754	28	the	the	DET
ftr-464	1754	29	administrative	administrative	ADJ
ftr-464	1754	30	difficulty	difficulty	NOUN
ftr-464	1754	31	of	of	ADP
ftr-464	1754	32	separating	separate	VERB
ftr-464	1754	33	the	the	DET
ftr-464	1754	34	"	"	PUNCT
ftr-464	1754	35	compensation	compensation	NOUN
ftr-464	1754	36	"	"	PUNCT
ftr-464	1754	37	element	element	NOUN
ftr-464	1754	38	from	from	ADP
ftr-464	1754	39	the	the	DET
ftr-464	1754	40	"	"	PUNCT
ftr-464	1754	41	accretions	accretion	NOUN
ftr-464	1754	42	"	"	PUNCT
ftr-464	1754	43	element	element	NOUN
ftr-464	1754	44	.	.	PUNCT
ftr-464	1755	1	to	to	ADP
ftr-464	1755	2	the	the	DET
ftr-464	1755	3	extent	extent	NOUN
ftr-464	1755	4	that	that	SCONJ
ftr-464	1755	5	this	this	DET
ftr-464	1755	6	administrative	administrative	ADJ
ftr-464	1755	7	problem	problem	NOUN
ftr-464	1755	8	is	be	AUX
ftr-464	1755	9	eased	ease	VERB
ftr-464	1755	10	by	by	ADP
ftr-464	1755	11	eliminating	eliminate	VERB
ftr-464	1755	12	the	the	DET
ftr-464	1755	13	distinction	distinction	NOUN
ftr-464	1755	14	under	under	ADP
ftr-464	1755	15	u.s	u.s	PROPN
ftr-464	1755	16	.	.	PROPN
ftr-464	1755	17	internal	internal	ADJ
ftr-464	1755	18	law	law	NOUN
ftr-464	1755	19	between	between	ADP
ftr-464	1755	20	the	the	DET
ftr-464	1755	21	"	"	PUNCT
ftr-464	1755	22	compensation	compensation	NOUN
ftr-464	1755	23	"	"	PUNCT
ftr-464	1755	24	and	and	CCONJ
ftr-464	1755	25	"	"	PUNCT
ftr-464	1755	26	accretions	accretion	NOUN
ftr-464	1755	27	"	"	PUNCT
ftr-464	1755	28	element	element	NOUN
ftr-464	1755	29	of	of	ADP
ftr-464	1755	30	a	a	DET
ftr-464	1755	31	pension	pension	NOUN
ftr-464	1755	32	payment	payment	NOUN
ftr-464	1755	33	,	,	PUNCT
ftr-464	1755	34	this	this	DET
ftr-464	1755	35	argument	argument	NOUN
ftr-464	1755	36	would	would	AUX
ftr-464	1755	37	have	have	VERB
ftr-464	1755	38	less	less	ADJ
ftr-464	1755	39	force	force	NOUN
ftr-464	1755	40	.	.	PUNCT
ftr-464	1756	1	perhaps	perhaps	ADV
ftr-464	1756	2	,	,	PUNCT
ftr-464	1756	3	most	most	ADV
ftr-464	1756	4	unfunded	unfunded	ADJ
ftr-464	1756	5	plans	plan	NOUN
ftr-464	1756	6	are	be	AUX
ftr-464	1756	7	not	not	PART
ftr-464	1756	8	"	"	PUNCT
ftr-464	1756	9	contingent	contingent	NOUN
ftr-464	1756	10	on	on	ADP
ftr-464	1756	11	retirement	retirement	NOUN
ftr-464	1756	12	"	"	PUNCT
ftr-464	1756	13	in	in	ADP
ftr-464	1756	14	any	any	DET
ftr-464	1756	15	event	event	NOUN
ftr-464	1756	16	;	;	PUNCT
ftr-464	1756	17	thus	thus	ADV
ftr-464	1756	18	,	,	PUNCT
ftr-464	1756	19	as	as	ADP
ftr-464	1756	20	a	a	DET
ftr-464	1756	21	practical	practical	ADJ
ftr-464	1756	22	matter	matter	NOUN
ftr-464	1756	23	,	,	PUNCT
ftr-464	1756	24	unfunded	unfunded	ADJ
ftr-464	1756	25	deferred	deferred	ADJ
ftr-464	1756	26	compensation	compensation	NOUN
ftr-464	1756	27	(	(	PUNCT
ftr-464	1756	28	even	even	ADV
ftr-464	1756	29	if	if	SCONJ
ftr-464	1756	30	not	not	PART
ftr-464	1756	31	specifically	specifically	ADV
ftr-464	1756	32	excluded	exclude	VERB
ftr-464	1756	33	library	library	NOUN
ftr-464	1756	34	,	,	PUNCT
ftr-464	1756	35	tni	tni	NOUN
ftr-464	1756	36	file	file	NOUN
ftr-464	1756	37	)	)	PUNCT
ftr-464	1756	38	;	;	PUNCT
ftr-464	1756	39	see	see	VERB
ftr-464	1756	40	also	also	ADV
ftr-464	1756	41	kees	kee	VERB
ftr-464	1756	42	van	van	PROPN
ftr-464	1756	43	raad	raad	PROPN
ftr-464	1756	44	,	,	PUNCT
ftr-464	1756	45	ec	ec	PROPN
ftr-464	1756	46	court	court	PROPN
ftr-464	1756	47	of	of	ADP
ftr-464	1756	48	justice	justice	PROPN
ftr-464	1756	49	decides	decide	VERB
ftr-464	1756	50	wielockx	wielockx	NOUN
ftr-464	1756	51	case	case	NOUN
ftr-464	1756	52	,	,	PUNCT
ftr-464	1756	53	restricting	restrict	VERB
ftr-464	1756	54	the	the	DET
ftr-464	1756	55	scope	scope	NOUN
ftr-464	1756	56	of	of	ADP
ftr-464	1756	57	bachmann	bachmann	PROPN
ftr-464	1756	58	decision	decision	NOUN
ftr-464	1756	59	,	,	PUNCT
ftr-464	1756	60	11	11	NUM
ftr-464	1756	61	tax	tax	NOUN
ftr-464	1756	62	notes	note	NOUN
ftr-464	1756	63	int'l	int'l	ADP
ftr-464	1756	64	779	779	NUM
ftr-464	1756	65	(	(	PUNCT
ftr-464	1756	66	sept	sept	PROPN
ftr-464	1756	67	.	.	PROPN
ftr-464	1756	68	18	18	NUM
ftr-464	1756	69	,	,	PUNCT
ftr-464	1756	70	1995	1995	NUM
ftr-464	1756	71	)	)	PUNCT
ftr-464	1757	1	[	[	X
ftr-464	1757	2	hereinafter	hereinafter	NOUN
ftr-464	1757	3	van	van	PROPN
ftr-464	1757	4	raad	raad	PROPN
ftr-464	1757	5	]	]	PUNCT
ftr-464	1757	6	;	;	PUNCT
ftr-464	1757	7	jill	jill	PROPN
ftr-464	1757	8	c.	c.	PROPN
ftr-464	1757	9	pagan	pagan	PROPN
ftr-464	1757	10	,	,	PUNCT
ftr-464	1757	11	united	united	ADJ
ftr-464	1757	12	kingdom	kingdom	PROPN
ftr-464	1757	13	:	:	PUNCT
ftr-464	1757	14	momentum	momentum	NOUN
ftr-464	1757	15	for	for	ADP
ftr-464	1757	16	change	change	NOUN
ftr-464	1757	17	in	in	ADP
ftr-464	1757	18	approach	approach	NOUN
ftr-464	1757	19	to	to	ADP
ftr-464	1757	20	taxation	taxation	NOUN
ftr-464	1757	21	gathers	gather	VERB
ftr-464	1757	22	pace	pace	NOUN
ftr-464	1757	23	,	,	PUNCT
ftr-464	1757	24	ii	ii	PROPN
ftr-464	1757	25	tax	tax	NOUN
ftr-464	1757	26	notes	note	NOUN
ftr-464	1757	27	int'l	int'l	VERB
ftr-464	1757	28	802	802	NUM
ftr-464	1757	29	,	,	PUNCT
ftr-464	1757	30	803	803	NUM
ftr-464	1757	31	-	-	SYM
ftr-464	1757	32	06	06	NUM
ftr-464	1757	33	(	(	PUNCT
ftr-464	1757	34	sept	sept	PROPN
ftr-464	1757	35	.	.	PROPN
ftr-464	1757	36	18	18	NUM
ftr-464	1757	37	,	,	PUNCT
ftr-464	1757	38	1995	1995	NUM
ftr-464	1757	39	)	)	PUNCT
ftr-464	1757	40	.	.	PUNCT
ftr-464	1758	1	in	in	ADP
ftr-464	1758	2	the	the	DET
ftr-464	1758	3	wielockv	wielockv	NOUN
ftr-464	1758	4	case	case	NOUN
ftr-464	1758	5	,	,	PUNCT
ftr-464	1758	6	the	the	DET
ftr-464	1758	7	court	court	NOUN
ftr-464	1758	8	held	hold	VERB
ftr-464	1758	9	that	that	SCONJ
ftr-464	1758	10	the	the	DET
ftr-464	1758	11	netherlands	netherlands	PROPN
ftr-464	1758	12	'	'	PART
ftr-464	1758	13	refusal	refusal	NOUN
ftr-464	1758	14	to	to	PART
ftr-464	1758	15	allow	allow	VERB
ftr-464	1758	16	a	a	DET
ftr-464	1758	17	belgium	belgium	NOUN
ftr-464	1758	18	resident	resident	NOUN
ftr-464	1758	19	working	work	VERB
ftr-464	1758	20	full	full	ADJ
ftr-464	1758	21	-	-	PUNCT
ftr-464	1758	22	time	time	NOUN
ftr-464	1758	23	in	in	ADP
ftr-464	1758	24	the	the	DET
ftr-464	1758	25	netherlands	netherlands	PROPN
ftr-464	1758	26	to	to	PART
ftr-464	1758	27	establish	establish	VERB
ftr-464	1758	28	a	a	DET
ftr-464	1758	29	deductible	deductible	ADJ
ftr-464	1758	30	pension	pension	NOUN
ftr-464	1758	31	reserve	reserve	NOUN
ftr-464	1758	32	violated	violate	VERB
ftr-464	1758	33	the	the	DET
ftr-464	1758	34	"	"	PUNCT
ftr-464	1758	35	freedom	freedom	NOUN
ftr-464	1758	36	of	of	ADP
ftr-464	1758	37	establishment	establishment	NOUN
ftr-464	1758	38	"	"	PUNCT
ftr-464	1758	39	article	article	NOUN
ftr-464	1758	40	of	of	ADP
ftr-464	1758	41	the	the	DET
ftr-464	1758	42	ec	ec	PROPN
ftr-464	1758	43	treaty	treaty	NOUN
ftr-464	1758	44	.	.	PUNCT
ftr-464	1759	1	see	see	VERB
ftr-464	1759	2	van	van	PROPN
ftr-464	1759	3	raad	raad	PROPN
ftr-464	1759	4	,	,	PUNCT
ftr-464	1759	5	supra	supra	PROPN
ftr-464	1759	6	,	,	PUNCT
ftr-464	1759	7	at	at	ADP
ftr-464	1759	8	779	779	NUM
ftr-464	1759	9	-	-	SYM
ftr-464	1759	10	80	80	NUM
ftr-464	1759	11	.	.	PUNCT
ftr-464	1760	1	the	the	DET
ftr-464	1760	2	court	court	NOUN
ftr-464	1760	3	concluded	conclude	VERB
ftr-464	1760	4	that	that	SCONJ
ftr-464	1760	5	allowance	allowance	NOUN
ftr-464	1760	6	of	of	ADP
ftr-464	1760	7	such	such	DET
ftr-464	1760	8	a	a	DET
ftr-464	1760	9	deduction	deduction	NOUN
ftr-464	1760	10	by	by	ADP
ftr-464	1760	11	the	the	DET
ftr-464	1760	12	netherlands	netherlands	PROPN
ftr-464	1760	13	would	would	AUX
ftr-464	1760	14	not	not	PART
ftr-464	1760	15	disrupt	disrupt	VERB
ftr-464	1760	16	the	the	DET
ftr-464	1760	17	"	"	PUNCT
ftr-464	1760	18	cohesion	cohesion	NOUN
ftr-464	1760	19	"	"	PUNCT
ftr-464	1760	20	of	of	ADP
ftr-464	1760	21	its	its	PRON
ftr-464	1760	22	tax	tax	NOUN
ftr-464	1760	23	system	system	NOUN
ftr-464	1760	24	,	,	PUNCT
ftr-464	1760	25	even	even	ADV
ftr-464	1760	26	though	though	SCONJ
ftr-464	1760	27	the	the	DET
ftr-464	1760	28	netherlands	netherlands	PROPN
ftr-464	1760	29	had	have	AUX
ftr-464	1760	30	relinquished	relinquish	VERB
ftr-464	1760	31	its	its	PRON
ftr-464	1760	32	right	right	NOUN
ftr-464	1760	33	to	to	PART
ftr-464	1760	34	tax	tax	NOUN
ftr-464	1760	35	distributions	distribution	NOUN
ftr-464	1760	36	from	from	ADP
ftr-464	1760	37	the	the	DET
ftr-464	1760	38	pension	pension	NOUN
ftr-464	1760	39	reserve	reserve	NOUN
ftr-464	1760	40	under	under	ADP
ftr-464	1760	41	its	its	PRON
ftr-464	1760	42	treaty	treaty	NOUN
ftr-464	1760	43	with	with	ADP
ftr-464	1760	44	belgium	belgium	NOUN
ftr-464	1760	45	.	.	PUNCT
ftr-464	1761	1	i	i	PRON
ftr-464	1761	2	d.	d.	PROPN
ftr-464	1761	3	at	at	ADP
ftr-464	1761	4	780	780	NUM
ftr-464	1761	5	.	.	PUNCT
ftr-464	1762	1	the	the	DET
ftr-464	1762	2	court	court	NOUN
ftr-464	1762	3	found	find	VERB
ftr-464	1762	4	that	that	SCONJ
ftr-464	1762	5	overall	overall	ADJ
ftr-464	1762	6	"	"	PUNCT
ftr-464	1762	7	cohesion	cohesion	NOUN
ftr-464	1762	8	"	"	PUNCT
ftr-464	1762	9	was	be	AUX
ftr-464	1762	10	achieved	achieve	VERB
ftr-464	1762	11	through	through	ADP
ftr-464	1762	12	the	the	DET
ftr-464	1762	13	reciprocity	reciprocity	NOUN
ftr-464	1762	14	in	in	ADP
ftr-464	1762	15	the	the	DET
ftr-464	1762	16	obligations	obligation	NOUN
ftr-464	1762	17	under	under	ADP
ftr-464	1762	18	the	the	DET
ftr-464	1762	19	treaty	treaty	NOUN
ftr-464	1762	20	.	.	PUNCT
ftr-464	1763	1	i	i	PRON
ftr-464	1763	2	d.	d.	PROPN
ftr-464	1764	1	[	[	X
ftr-464	1764	2	vol	vol	NOUN
ftr-464	1764	3	.	.	PUNCT
ftr-464	1764	4	3:6	3:6	NUM
ftr-464	1764	5	u.s	u.s	PROPN
ftr-464	1764	6	.	.	PROPN
ftr-464	1764	7	income	income	NOUN
ftr-464	1764	8	taxation	taxation	NOUN
ftr-464	1764	9	of	of	ADP
ftr-464	1764	10	cross	cross	ADJ
ftr-464	1764	11	-	-	ADJ
ftr-464	1764	12	border	border	ADJ
ftr-464	1764	13	pensions	pension	NOUN
ftr-464	1764	14	from	from	ADP
ftr-464	1764	15	"	"	PUNCT
ftr-464	1764	16	pension	pension	NOUN
ftr-464	1764	17	"	"	PUNCT
ftr-464	1764	18	classification	classification	NOUN
ftr-464	1764	19	)	)	PUNCT
ftr-464	1764	20	would	would	AUX
ftr-464	1764	21	generally	generally	ADV
ftr-464	1764	22	not	not	PART
ftr-464	1764	23	qualify	qualify	VERB
ftr-464	1764	24	for	for	ADP
ftr-464	1764	25	the	the	DET
ftr-464	1764	26	treaty	treaty	NOUN
ftr-464	1764	27	exemption	exemption	NOUN
ftr-464	1764	28	.	.	PUNCT
ftr-464	1765	1	the	the	DET
ftr-464	1765	2	irs	irs	PROPN
ftr-464	1765	3	should	should	AUX
ftr-464	1765	4	provide	provide	VERB
ftr-464	1765	5	guidance	guidance	NOUN
ftr-464	1765	6	in	in	ADP
ftr-464	1765	7	an	an	DET
ftr-464	1765	8	authoritative	authoritative	ADJ
ftr-464	1765	9	form	form	NOUN
ftr-464	1765	10	regarding	regard	VERB
ftr-464	1765	11	the	the	DET
ftr-464	1765	12	scope	scope	NOUN
ftr-464	1765	13	of	of	ADP
ftr-464	1765	14	the	the	DET
ftr-464	1765	15	term	term	NOUN
ftr-464	1765	16	"	"	PUNCT
ftr-464	1765	17	pension	pension	NOUN
ftr-464	1765	18	"	"	PUNCT
ftr-464	1765	19	in	in	ADP
ftr-464	1765	20	treaty	treaty	NOUN
ftr-464	1765	21	provisions	provision	NOUN
ftr-464	1765	22	being	be	AUX
ftr-464	1765	23	applied	apply	VERB
ftr-464	1765	24	to	to	PART
ftr-464	1765	25	limit	limit	VERB
ftr-464	1765	26	the	the	DET
ftr-464	1765	27	assertion	assertion	NOUN
ftr-464	1765	28	of	of	ADP
ftr-464	1765	29	u.s	u.s	PROPN
ftr-464	1765	30	.	.	PROPN
ftr-464	1765	31	tax	tax	NOUN
ftr-464	1765	32	.	.	PUNCT
ftr-464	1766	1	the	the	DET
ftr-464	1766	2	current	current	ADJ
ftr-464	1766	3	use	use	NOUN
ftr-464	1766	4	of	of	ADP
ftr-464	1766	5	private	private	ADJ
ftr-464	1766	6	letter	letter	NOUN
ftr-464	1766	7	rulings	ruling	NOUN
ftr-464	1766	8	to	to	PART
ftr-464	1766	9	delineate	delineate	VERB
ftr-464	1766	10	the	the	DET
ftr-464	1766	11	term	term	NOUN
ftr-464	1766	12	(	(	PUNCT
ftr-464	1766	13	and	and	CCONJ
ftr-464	1766	14	even	even	ADV
ftr-464	1766	15	then	then	ADV
ftr-464	1766	16	,	,	PUNCT
ftr-464	1766	17	only	only	ADV
ftr-464	1766	18	in	in	ADP
ftr-464	1766	19	respect	respect	NOUN
ftr-464	1766	20	of	of	ADP
ftr-464	1766	21	"	"	PUNCT
ftr-464	1766	22	qualified	qualified	ADJ
ftr-464	1766	23	plans	plan	NOUN
ftr-464	1766	24	"	"	PUNCT
ftr-464	1766	25	)	)	PUNCT
ftr-464	1766	26	creates	create	VERB
ftr-464	1766	27	serious	serious	ADJ
ftr-464	1766	28	problems	problem	NOUN
ftr-464	1766	29	for	for	ADP
ftr-464	1766	30	u.s	u.s	PROPN
ftr-464	1766	31	.	.	PROPN
ftr-464	1766	32	plan	plan	PROPN
ftr-464	1766	33	administrators	administrators	PROPN
ftr-464	1766	34	,	,	PUNCT
ftr-464	1766	35	who	who	PRON
ftr-464	1766	36	face	face	VERB
ftr-464	1766	37	substantial	substantial	ADJ
ftr-464	1766	38	penalties	penalty	NOUN
ftr-464	1766	39	for	for	ADP
ftr-464	1766	40	failure	failure	NOUN
ftr-464	1766	41	to	to	PART
ftr-464	1766	42	withhold	withhold	VERB
ftr-464	1766	43	when	when	SCONJ
ftr-464	1766	44	required	require	VERB
ftr-464	1766	45	.	.	PUNCT
ftr-464	1767	1	some	some	PRON
ftr-464	1767	2	of	of	ADP
ftr-464	1767	3	the	the	DET
ftr-464	1767	4	requirements	requirement	NOUN
ftr-464	1767	5	that	that	SCONJ
ftr-464	1767	6	the	the	DET
ftr-464	1767	7	irs	irs	PROPN
ftr-464	1767	8	has	have	AUX
ftr-464	1767	9	set	set	VERB
ftr-464	1767	10	forth	forth	ADP
ftr-464	1767	11	in	in	ADP
ftr-464	1767	12	private	private	ADJ
ftr-464	1767	13	letter	letter	NOUN
ftr-464	1767	14	rulings	ruling	NOUN
ftr-464	1767	15	seem	seem	VERB
ftr-464	1767	16	to	to	PART
ftr-464	1767	17	be	be	AUX
ftr-464	1767	18	appropriate	appropriate	ADJ
ftr-464	1767	19	guidelines	guideline	NOUN
ftr-464	1767	20	for	for	ADP
ftr-464	1767	21	determining	determine	VERB
ftr-464	1767	22	whether	whether	SCONJ
ftr-464	1767	23	a	a	DET
ftr-464	1767	24	payment	payment	NOUN
ftr-464	1767	25	is	be	AUX
ftr-464	1767	26	"	"	PUNCT
ftr-464	1767	27	contingent	contingent	ADJ
ftr-464	1767	28	on	on	ADP
ftr-464	1767	29	retirement	retirement	NOUN
ftr-464	1767	30	.	.	PUNCT
ftr-464	1767	31	"	"	PUNCT
ftr-464	1768	1	for	for	ADP
ftr-464	1768	2	example	example	NOUN
ftr-464	1768	3	,	,	PUNCT
ftr-464	1768	4	the	the	DET
ftr-464	1768	5	irs	irs	PROPN
ftr-464	1768	6	requirement	requirement	NOUN
ftr-464	1768	7	that	that	SCONJ
ftr-464	1768	8	payments	payment	NOUN
ftr-464	1768	9	be	be	AUX
ftr-464	1768	10	made	make	VERB
ftr-464	1768	11	only	only	ADV
ftr-464	1768	12	after	after	SCONJ
ftr-464	1768	13	the	the	DET
ftr-464	1768	14	employee	employee	NOUN
ftr-464	1768	15	has	have	AUX
ftr-464	1768	16	reached	reach	VERB
ftr-464	1768	17	social	social	ADJ
ftr-464	1768	18	security	security	NOUN
ftr-464	1768	19	retirement	retirement	NOUN
ftr-464	1768	20	age	age	NOUN
ftr-464	1768	21	,	,	PUNCT
ftr-464	1768	22	has	have	AUX
ftr-464	1768	23	separated	separate	VERB
ftr-464	1768	24	from	from	ADP
ftr-464	1768	25	service	service	NOUN
ftr-464	1768	26	after	after	ADP
ftr-464	1768	27	attaining	attain	VERB
ftr-464	1768	28	age	age	NOUN
ftr-464	1768	29	55	55	NUM
ftr-464	1768	30	,	,	PUNCT
ftr-464	1768	31	or	or	CCONJ
ftr-464	1768	32	has	have	AUX
ftr-464	1768	33	died	die	VERB
ftr-464	1768	34	or	or	CCONJ
ftr-464	1768	35	become	become	VERB
ftr-464	1768	36	disabled	disabled	ADJ
ftr-464	1768	37	(	(	PUNCT
ftr-464	1768	38	unless	unless	SCONJ
ftr-464	1768	39	the	the	DET
ftr-464	1768	40	payments	payment	NOUN
ftr-464	1768	41	are	be	AUX
ftr-464	1768	42	to	to	PART
ftr-464	1768	43	be	be	AUX
ftr-464	1768	44	spread	spread	VERB
ftr-464	1768	45	over	over	ADP
ftr-464	1768	46	the	the	DET
ftr-464	1768	47	employee	employee	NOUN
ftr-464	1768	48	's	's	PART
ftr-464	1768	49	entire	entire	ADJ
ftr-464	1768	50	life	life	NOUN
ftr-464	1768	51	or	or	CCONJ
ftr-464	1768	52	life	life	NOUN
ftr-464	1768	53	expectancy	expectancy	NOUN
ftr-464	1768	54	)	)	PUNCT
ftr-464	1768	55	may	may	AUX
ftr-464	1768	56	be	be	AUX
ftr-464	1768	57	useful	useful	ADJ
ftr-464	1768	58	for	for	ADP
ftr-464	1768	59	this	this	DET
ftr-464	1768	60	purpose	purpose	NOUN
ftr-464	1768	61	.	.	PUNCT
ftr-464	1769	1	on	on	ADP
ftr-464	1769	2	the	the	DET
ftr-464	1769	3	other	other	ADJ
ftr-464	1769	4	hand	hand	NOUN
ftr-464	1769	5	,	,	PUNCT
ftr-464	1769	6	it	it	PRON
ftr-464	1769	7	is	be	AUX
ftr-464	1769	8	not	not	PART
ftr-464	1769	9	clear	clear	ADJ
ftr-464	1769	10	why	why	SCONJ
ftr-464	1769	11	the	the	DET
ftr-464	1769	12	irs	irs	PROPN
ftr-464	1769	13	further	far	ADV
ftr-464	1769	14	requires	require	VERB
ftr-464	1769	15	that	that	SCONJ
ftr-464	1769	16	payments	payment	NOUN
ftr-464	1769	17	be	be	AUX
ftr-464	1769	18	made	make	VERB
ftr-464	1769	19	"	"	PUNCT
ftr-464	1769	20	after	after	SCONJ
ftr-464	1769	21	the	the	DET
ftr-464	1769	22	employee	employee	NOUN
ftr-464	1769	23	has	have	AUX
ftr-464	1769	24	been	be	AUX
ftr-464	1769	25	employed	employ	VERB
ftr-464	1769	26	for	for	ADP
ftr-464	1769	27	5	5	NUM
ftr-464	1769	28	years	year	NOUN
ftr-464	1769	29	or	or	CCONJ
ftr-464	1769	30	more	more	ADJ
ftr-464	1769	31	"	"	PUNCT
ftr-464	1769	32	or	or	CCONJ
ftr-464	1769	33	alternatively	alternatively	ADV
ftr-464	1769	34	,	,	PUNCT
ftr-464	1769	35	if	if	SCONJ
ftr-464	1769	36	the	the	DET
ftr-464	1769	37	employee	employee	NOUN
ftr-464	1769	38	was	be	AUX
ftr-464	1769	39	"	"	PUNCT
ftr-464	1769	40	first	first	ADV
ftr-464	1769	41	employed	employ	VERB
ftr-464	1769	42	...	...	PUNCT
ftr-464	1769	43	on	on	ADP
ftr-464	1769	44	or	or	CCONJ
ftr-464	1769	45	after	after	ADP
ftr-464	1769	46	reaching	reach	VERB
ftr-464	1769	47	age	age	NOUN
ftr-464	1769	48	60	60	NUM
ftr-464	1769	49	.	.	PUNCT
ftr-464	1769	50	"	"	PUNCT
ftr-464	1770	1	it	it	PRON
ftr-464	1770	2	seems	seem	VERB
ftr-464	1770	3	ironic	ironic	ADJ
ftr-464	1770	4	that	that	SCONJ
ftr-464	1770	5	the	the	DET
ftr-464	1770	6	source	source	NOUN
ftr-464	1770	7	country	country	NOUN
ftr-464	1770	8	would	would	AUX
ftr-464	1770	9	condition	condition	VERB
ftr-464	1770	10	giving	give	VERB
ftr-464	1770	11	up	up	ADP
ftr-464	1770	12	its	its	PRON
ftr-464	1770	13	jurisdiction	jurisdiction	NOUN
ftr-464	1770	14	to	to	PART
ftr-464	1770	15	tax	tax	VERB
ftr-464	1770	16	a	a	DET
ftr-464	1770	17	pension	pension	NOUN
ftr-464	1770	18	upon	upon	SCONJ
ftr-464	1770	19	the	the	DET
ftr-464	1770	20	pensioner	pensioner	NOUN
ftr-464	1770	21	having	have	VERB
ftr-464	1770	22	a	a	DET
ftr-464	1770	23	long	long	ADJ
ftr-464	1770	24	-	-	PUNCT
ftr-464	1770	25	term	term	NOUN
ftr-464	1770	26	relationship	relationship	NOUN
ftr-464	1770	27	with	with	ADP
ftr-464	1770	28	the	the	DET
ftr-464	1770	29	employer	employer	NOUN
ftr-464	1770	30	and	and	CCONJ
ftr-464	1770	31	thus	thus	ADV
ftr-464	1770	32	in	in	ADP
ftr-464	1770	33	many	many	ADJ
ftr-464	1770	34	cases	case	NOUN
ftr-464	1770	35	a	a	DET
ftr-464	1770	36	longer	long	ADJ
ftr-464	1770	37	relationship	relationship	NOUN
ftr-464	1770	38	with	with	ADP
ftr-464	1770	39	the	the	DET
ftr-464	1770	40	source	source	NOUN
ftr-464	1770	41	country	country	NOUN
ftr-464	1770	42	.	.	PUNCT
ftr-464	1771	1	distributions	distribution	NOUN
ftr-464	1771	2	from	from	ADP
ftr-464	1771	3	an	an	DET
ftr-464	1771	4	ira	ira	PROPN
ftr-464	1771	5	are	be	AUX
ftr-464	1771	6	not	not	PART
ftr-464	1771	7	directly	directly	ADV
ftr-464	1771	8	contingent	contingent	ADJ
ftr-464	1771	9	on	on	ADP
ftr-464	1771	10	retirement	retirement	NOUN
ftr-464	1771	11	,	,	PUNCT
ftr-464	1771	12	even	even	ADV
ftr-464	1771	13	though	though	SCONJ
ftr-464	1771	14	lump	lump	NOUN
ftr-464	1771	15	-	-	PUNCT
ftr-464	1771	16	sum	sum	NOUN
ftr-464	1771	17	distributions	distribution	NOUN
ftr-464	1771	18	prior	prior	ADV
ftr-464	1771	19	to	to	ADP
ftr-464	1771	20	age	age	NOUN
ftr-464	1771	21	59	59	NUM
ftr-464	1771	22	and	and	CCONJ
ftr-464	1771	23	1/2	1/2	NUM
ftr-464	1771	24	(	(	PUNCT
ftr-464	1771	25	and	and	CCONJ
ftr-464	1771	26	absent	absent	ADJ
ftr-464	1771	27	death	death	NOUN
ftr-464	1771	28	or	or	CCONJ
ftr-464	1771	29	disability	disability	NOUN
ftr-464	1771	30	)	)	PUNCT
ftr-464	1771	31	are	be	AUX
ftr-464	1771	32	subject	subject	ADJ
ftr-464	1771	33	to	to	ADP
ftr-464	1771	34	penalty	penalty	NOUN
ftr-464	1771	35	.	.	PUNCT
ftr-464	1772	1	however	however	ADV
ftr-464	1772	2	,	,	PUNCT
ftr-464	1772	3	the	the	DET
ftr-464	1772	4	age	age	NOUN
ftr-464	1772	5	threshold	threshold	NOUN
ftr-464	1772	6	of	of	ADP
ftr-464	1772	7	59	59	NUM
ftr-464	1772	8	and	and	CCONJ
ftr-464	1772	9	1/2	1/2	NUM
ftr-464	1772	10	assures	assure	VERB
ftr-464	1772	11	that	that	SCONJ
ftr-464	1772	12	a	a	DET
ftr-464	1772	13	large	large	ADJ
ftr-464	1772	14	portion	portion	NOUN
ftr-464	1772	15	of	of	ADP
ftr-464	1772	16	distributions	distribution	NOUN
ftr-464	1772	17	from	from	ADP
ftr-464	1772	18	iras	ira	NOUN
ftr-464	1772	19	are	be	AUX
ftr-464	1772	20	in	in	ADP
ftr-464	1772	21	fact	fact	NOUN
ftr-464	1772	22	made	make	VERB
ftr-464	1772	23	during	during	ADP
ftr-464	1772	24	retirement	retirement	NOUN
ftr-464	1772	25	.	.	PUNCT
ftr-464	1773	1	in	in	ADP
ftr-464	1773	2	addition	addition	NOUN
ftr-464	1773	3	,	,	PUNCT
ftr-464	1773	4	it	it	PRON
ftr-464	1773	5	seems	seem	VERB
ftr-464	1773	6	appropriate	appropriate	ADJ
ftr-464	1773	7	for	for	ADP
ftr-464	1773	8	a	a	DET
ftr-464	1773	9	distribution	distribution	NOUN
ftr-464	1773	10	from	from	ADP
ftr-464	1773	11	an	an	DET
ftr-464	1773	12	ira	ira	PROPN
ftr-464	1773	13	that	that	PRON
ftr-464	1773	14	is	be	AUX
ftr-464	1773	15	attributable	attributable	ADJ
ftr-464	1773	16	to	to	ADP
ftr-464	1773	17	a	a	DET
ftr-464	1773	18	rollover	rollover	NOUN
ftr-464	1773	19	from	from	ADP
ftr-464	1773	20	a	a	DET
ftr-464	1773	21	qualified	qualified	ADJ
ftr-464	1773	22	pension	pension	NOUN
ftr-464	1773	23	plan	plan	NOUN
ftr-464	1773	24	to	to	PART
ftr-464	1773	25	qualify	qualify	VERB
ftr-464	1773	26	for	for	ADP
ftr-464	1773	27	the	the	DET
ftr-464	1773	28	pension	pension	NOUN
ftr-464	1773	29	exemption	exemption	NOUN
ftr-464	1773	30	.	.	PUNCT
ftr-464	1774	1	creating	create	VERB
ftr-464	1774	2	a	a	DET
ftr-464	1774	3	different	different	ADJ
ftr-464	1774	4	treatment	treatment	NOUN
ftr-464	1774	5	for	for	ADP
ftr-464	1774	6	a	a	DET
ftr-464	1774	7	distribution	distribution	NOUN
ftr-464	1774	8	from	from	ADP
ftr-464	1774	9	an	an	DET
ftr-464	1774	10	ira	ira	PROPN
ftr-464	1774	11	to	to	ADP
ftr-464	1774	12	the	the	DET
ftr-464	1774	13	extent	extent	NOUN
ftr-464	1774	14	not	not	PART
ftr-464	1774	15	attributable	attributable	ADJ
ftr-464	1774	16	to	to	ADP
ftr-464	1774	17	a	a	DET
ftr-464	1774	18	rollover	rollover	NOUN
ftr-464	1774	19	would	would	AUX
ftr-464	1774	20	create	create	VERB
ftr-464	1774	21	serious	serious	ADJ
ftr-464	1774	22	administrative	administrative	ADJ
ftr-464	1774	23	difficulties	difficulty	NOUN
ftr-464	1774	24	for	for	ADP
ftr-464	1774	25	the	the	DET
ftr-464	1774	26	ira	ira	PROPN
ftr-464	1774	27	trustee	trustee	NOUN
ftr-464	1774	28	.	.	PUNCT
ftr-464	1775	1	certain	certain	ADJ
ftr-464	1775	2	types	type	NOUN
ftr-464	1775	3	of	of	ADP
ftr-464	1775	4	payments	payment	NOUN
ftr-464	1775	5	that	that	PRON
ftr-464	1775	6	might	might	AUX
ftr-464	1775	7	otherwise	otherwise	ADV
ftr-464	1775	8	be	be	AUX
ftr-464	1775	9	classified	classify	VERB
ftr-464	1775	10	as	as	SCONJ
ftr-464	1775	11	"	"	PUNCT
ftr-464	1775	12	pensions	pension	NOUN
ftr-464	1775	13	"	"	PUNCT
ftr-464	1775	14	might	might	AUX
ftr-464	1775	15	nevertheless	nevertheless	ADV
ftr-464	1775	16	be	be	AUX
ftr-464	1775	17	excluded	exclude	VERB
ftr-464	1775	18	from	from	ADP
ftr-464	1775	19	this	this	DET
ftr-464	1775	20	category	category	NOUN
ftr-464	1775	21	if	if	SCONJ
ftr-464	1775	22	the	the	DET
ftr-464	1775	23	task	task	NOUN
ftr-464	1775	24	of	of	ADP
ftr-464	1775	25	ensuring	ensure	VERB
ftr-464	1775	26	adequate	adequate	ADJ
ftr-464	1775	27	residence	residence	NOUN
ftr-464	1775	28	-	-	PUNCT
ftr-464	1775	29	based	base	VERB
ftr-464	1775	30	tax	tax	NOUN
ftr-464	1775	31	is	be	AUX
ftr-464	1775	32	particularly	particularly	ADV
ftr-464	1775	33	difficult	difficult	ADJ
ftr-464	1775	34	with	with	ADP
ftr-464	1775	35	respect	respect	NOUN
ftr-464	1775	36	to	to	ADP
ftr-464	1775	37	such	such	ADJ
ftr-464	1775	38	payments	payment	NOUN
ftr-464	1775	39	.	.	PUNCT
ftr-464	1776	1	for	for	ADP
ftr-464	1776	2	example	example	NOUN
ftr-464	1776	3	,	,	PUNCT
ftr-464	1776	4	the	the	DET
ftr-464	1776	5	netherlands	netherlands	PROPN
ftr-464	1776	6	'	'	PART
ftr-464	1776	7	policy	policy	NOUN
ftr-464	1776	8	of	of	ADP
ftr-464	1776	9	preserving	preserve	VERB
ftr-464	1776	10	sourcebased	sourcebase	VERB
ftr-464	1776	11	taxation	taxation	NOUN
ftr-464	1776	12	of	of	ADP
ftr-464	1776	13	lump	lump	NOUN
ftr-464	1776	14	sum	sum	NOUN
ftr-464	1776	15	pension	pension	NOUN
ftr-464	1776	16	payments	payment	NOUN
ftr-464	1776	17	in	in	ADP
ftr-464	1776	18	its	its	PRON
ftr-464	1776	19	treaties	treaty	NOUN
ftr-464	1776	20	is	be	AUX
ftr-464	1776	21	apparently	apparently	ADV
ftr-464	1776	22	based	base	VERB
ftr-464	1776	23	upon	upon	SCONJ
ftr-464	1776	24	concern	concern	NOUN
ftr-464	1776	25	about	about	ADP
ftr-464	1776	26	avoidance	avoidance	NOUN
ftr-464	1776	27	of	of	ADP
ftr-464	1776	28	residence	residence	NOUN
ftr-464	1776	29	-	-	PUNCT
ftr-464	1776	30	based	base	VERB
ftr-464	1776	31	tax	tax	NOUN
ftr-464	1776	32	.	.	PROPN
ftr-464	1777	1	49	49	NUM
ftr-464	1777	2	that	that	SCONJ
ftr-464	1777	3	the	the	DET
ftr-464	1777	4	249	249	NUM
ftr-464	1777	5	.	.	PUNCT
ftr-464	1778	1	see	see	VERB
ftr-464	1778	2	treasury	treasury	PROPN
ftr-464	1778	3	explanation	explanation	NOUN
ftr-464	1778	4	of	of	ADP
ftr-464	1778	5	netherlands	netherlands	PROPN
ftr-464	1778	6	treaty	treaty	PROPN
ftr-464	1778	7	,	,	PUNCT
ftr-464	1778	8	supra	supra	PROPN
ftr-464	1778	9	note	note	PROPN
ftr-464	1778	10	147	147	NUM
ftr-464	1778	11	.	.	PUNCT
ftr-464	1779	1	at	at	ADP
ftr-464	1779	2	1653	1653	NUM
ftr-464	1779	3	.	.	PUNCT
ftr-464	1780	1	the	the	DET
ftr-464	1780	2	treaty	treaty	NOUN
ftr-464	1780	3	allows	allow	VERB
ftr-464	1780	4	taxation	taxation	NOUN
ftr-464	1780	5	of	of	ADP
ftr-464	1780	6	a	a	DET
ftr-464	1780	7	lump	lump	NOUN
ftr-464	1780	8	sum	sum	NOUN
ftr-464	1780	9	pension	pension	NOUN
ftr-464	1780	10	payment	payment	NOUN
ftr-464	1780	11	by	by	ADP
ftr-464	1780	12	the	the	DET
ftr-464	1780	13	country	country	NOUN
ftr-464	1780	14	where	where	SCONJ
ftr-464	1780	15	services	service	NOUN
ftr-464	1780	16	were	be	AUX
ftr-464	1780	17	performed	perform	VERB
ftr-464	1780	18	if	if	SCONJ
ftr-464	1780	19	the	the	DET
ftr-464	1780	20	employee	employee	NOUN
ftr-464	1780	21	was	be	AUX
ftr-464	1780	22	resident	resident	ADJ
ftr-464	1780	23	in	in	ADP
ftr-464	1780	24	that	that	DET
ftr-464	1780	25	country	country	NOUN
ftr-464	1780	26	at	at	ADP
ftr-464	1780	27	any	any	DET
ftr-464	1780	28	time	time	NOUN
ftr-464	1780	29	in	in	ADP
ftr-464	1780	30	the	the	DET
ftr-464	1780	31	previous	previous	ADJ
ftr-464	1780	32	five	five	NUM
ftr-464	1780	33	years	year	NOUN
ftr-464	1780	34	.	.	PUNCT
ftr-464	1781	1	see	see	VERB
ftr-464	1781	2	u.s.-neth	u.s.-neth	PROPN
ftr-464	1781	3	.	.	PUNCT
ftr-464	1782	1	treaty	treaty	PROPN
ftr-464	1782	2	,	,	PUNCT
ftr-464	1782	3	supra	supra	PROPN
ftr-464	1782	4	note	note	PROPN
ftr-464	1782	5	148	148	NUM
ftr-464	1782	6	,	,	PUNCT
ftr-464	1782	7	art	art	NOUN
ftr-464	1782	8	.	.	PUNCT
ftr-464	1783	1	19	19	NUM
ftr-464	1783	2	,	,	PUNCT
ftr-464	1783	3	t	t	NOUN
ftr-464	1783	4	2	2	NUM
ftr-464	1783	5	.	.	PUNCT
ftr-464	1784	1	the	the	DET
ftr-464	1784	2	treasury	treasury	NOUN
ftr-464	1784	3	explains	explain	VERB
ftr-464	1784	4	that	that	SCONJ
ftr-464	1784	5	the	the	DET
ftr-464	1784	6	u.s	u.s	PROPN
ftr-464	1784	7	.	.	PROPN
ftr-464	1784	8	sought	seek	VERB
ftr-464	1784	9	to	to	PART
ftr-464	1784	10	accommodate	accommodate	VERB
ftr-464	1784	11	the	the	DET
ftr-464	1784	12	netherlands	netherlands	PROPN
ftr-464	1784	13	"	"	PUNCT
ftr-464	1784	14	concern	concern	NOUN
ftr-464	1784	15	...	...	PUNCT
ftr-464	1784	16	that	that	SCONJ
ftr-464	1784	17	the	the	DET
ftr-464	1784	18	lump	lump	NOUN
ftr-464	1784	19	-	-	PUNCT
ftr-464	1784	20	sum	sum	NOUN
ftr-464	1784	21	payment	payment	NOUN
ftr-464	1784	22	might	might	AUX
ftr-464	1784	23	avoid	avoid	VERB
ftr-464	1784	24	tax	tax	NOUN
ftr-464	1784	25	19961	19961	NUM
ftr-464	1784	26	florida	florida	PROPN
ftr-464	1784	27	tax	tax	PROPN
ftr-464	1784	28	review	review	PROPN
ftr-464	1784	29	netherlands	netherlands	PROPN
ftr-464	1784	30	is	be	AUX
ftr-464	1784	31	willing	willing	ADJ
ftr-464	1784	32	to	to	PART
ftr-464	1784	33	accept	accept	VERB
ftr-464	1784	34	the	the	DET
ftr-464	1784	35	superiority	superiority	NOUN
ftr-464	1784	36	of	of	ADP
ftr-464	1784	37	the	the	DET
ftr-464	1784	38	residence	residence	NOUN
ftr-464	1784	39	country	country	NOUN
ftr-464	1784	40	's	's	PART
ftr-464	1784	41	claim	claim	NOUN
ftr-464	1784	42	to	to	ADP
ftr-464	1784	43	tax	tax	NOUN
ftr-464	1784	44	is	be	AUX
ftr-464	1784	45	suggested	suggest	VERB
ftr-464	1784	46	by	by	ADP
ftr-464	1784	47	the	the	DET
ftr-464	1784	48	fact	fact	NOUN
ftr-464	1784	49	that	that	SCONJ
ftr-464	1784	50	the	the	DET
ftr-464	1784	51	source	source	NOUN
ftr-464	1784	52	-	-	PUNCT
ftr-464	1784	53	country	country	NOUN
ftr-464	1784	54	taxing	tax	VERB
ftr-464	1784	55	a	a	DET
ftr-464	1784	56	lump	lump	NOUN
ftr-464	1784	57	sum	sum	NOUN
ftr-464	1784	58	pension	pension	NOUN
ftr-464	1784	59	payment	payment	NOUN
ftr-464	1784	60	is	be	AUX
ftr-464	1784	61	required	require	VERB
ftr-464	1784	62	to	to	PART
ftr-464	1784	63	give	give	VERB
ftr-464	1784	64	a	a	DET
ftr-464	1784	65	credit	credit	NOUN
ftr-464	1784	66	for	for	ADP
ftr-464	1784	67	residence	residence	NOUN
ftr-464	1784	68	-	-	PUNCT
ftr-464	1784	69	based	base	VERB
ftr-464	1784	70	tax	tax	NOUN
ftr-464	1784	71	.	.	PUNCT
ftr-464	1785	1	g.	g.	PROPN
ftr-464	1785	2	source	source	NOUN
ftr-464	1785	3	-	-	PUNCT
ftr-464	1785	4	based	base	VERB
ftr-464	1785	5	taxation	taxation	NOUN
ftr-464	1785	6	of	of	ADP
ftr-464	1785	7	contributions	contribution	NOUN
ftr-464	1785	8	to	to	ADP
ftr-464	1785	9	foreign	foreign	ADJ
ftr-464	1785	10	pension	pension	NOUN
ftr-464	1785	11	plans	plan	NOUN
ftr-464	1785	12	as	as	SCONJ
ftr-464	1785	13	just	just	ADV
ftr-464	1785	14	discussed	discuss	VERB
ftr-464	1785	15	,	,	PUNCT
ftr-464	1785	16	the	the	DET
ftr-464	1785	17	u.s	u.s	PROPN
ftr-464	1785	18	.	.	PROPN
ftr-464	1785	19	is	be	AUX
ftr-464	1785	20	willing	willing	ADJ
ftr-464	1785	21	to	to	PART
ftr-464	1785	22	surrender	surrender	VERB
ftr-464	1785	23	source	source	NOUN
ftr-464	1785	24	-	-	PUNCT
ftr-464	1785	25	based	base	VERB
ftr-464	1785	26	taxation	taxation	NOUN
ftr-464	1785	27	of	of	ADP
ftr-464	1785	28	pension	pension	NOUN
ftr-464	1785	29	payments	payment	NOUN
ftr-464	1785	30	from	from	ADP
ftr-464	1785	31	a	a	DET
ftr-464	1785	32	u.s	u.s	PROPN
ftr-464	1785	33	.	.	PROPN
ftr-464	1785	34	qualified	qualified	ADJ
ftr-464	1785	35	pension	pension	NOUN
ftr-464	1785	36	plan	plan	NOUN
ftr-464	1785	37	in	in	ADP
ftr-464	1785	38	the	the	DET
ftr-464	1785	39	context	context	NOUN
ftr-464	1785	40	of	of	ADP
ftr-464	1785	41	a	a	DET
ftr-464	1785	42	bilateral	bilateral	ADJ
ftr-464	1785	43	treaty	treaty	NOUN
ftr-464	1785	44	(	(	PUNCT
ftr-464	1785	45	where	where	SCONJ
ftr-464	1785	46	residence	residence	NOUN
ftr-464	1785	47	country	country	NOUN
ftr-464	1785	48	taxation	taxation	NOUN
ftr-464	1785	49	and	and	CCONJ
ftr-464	1785	50	a	a	DET
ftr-464	1785	51	relatively	relatively	ADV
ftr-464	1785	52	balanced	balanced	ADJ
ftr-464	1785	53	movement	movement	NOUN
ftr-464	1785	54	of	of	ADP
ftr-464	1785	55	employees	employee	NOUN
ftr-464	1785	56	between	between	ADP
ftr-464	1785	57	the	the	DET
ftr-464	1785	58	two	two	NUM
ftr-464	1785	59	countries	country	NOUN
ftr-464	1785	60	is	be	AUX
ftr-464	1785	61	assured	assure	VERB
ftr-464	1785	62	)	)	PUNCT
ftr-464	1785	63	.	.	PUNCT
ftr-464	1786	1	should	should	AUX
ftr-464	1786	2	it	it	PRON
ftr-464	1786	3	be	be	AUX
ftr-464	1786	4	equally	equally	ADV
ftr-464	1786	5	willing	willing	ADJ
ftr-464	1786	6	to	to	PART
ftr-464	1786	7	give	give	VERB
ftr-464	1786	8	up	up	ADP
ftr-464	1786	9	by	by	ADP
ftr-464	1786	10	treaty	treaty	NOUN
ftr-464	1786	11	its	its	PRON
ftr-464	1786	12	source	source	NOUN
ftr-464	1786	13	-	-	PUNCT
ftr-464	1786	14	based	base	VERB
ftr-464	1786	15	taxation	taxation	NOUN
ftr-464	1786	16	of	of	ADP
ftr-464	1786	17	compensation	compensation	NOUN
ftr-464	1786	18	derived	derive	VERB
ftr-464	1786	19	by	by	ADP
ftr-464	1786	20	a	a	DET
ftr-464	1786	21	nonresident	nonresident	ADJ
ftr-464	1786	22	alien	alien	NOUN
ftr-464	1786	23	from	from	ADP
ftr-464	1786	24	u.s	u.s	PROPN
ftr-464	1786	25	.	.	PROPN
ftr-464	1786	26	services	service	NOUN
ftr-464	1786	27	and	and	CCONJ
ftr-464	1786	28	contributed	contribute	VERB
ftr-464	1786	29	by	by	ADP
ftr-464	1786	30	his	his	PRON
ftr-464	1786	31	employer	employer	NOUN
ftr-464	1786	32	(	(	PUNCT
ftr-464	1786	33	or	or	CCONJ
ftr-464	1786	34	by	by	ADP
ftr-464	1786	35	the	the	DET
ftr-464	1786	36	employee	employee	NOUN
ftr-464	1786	37	himself	himself	PRON
ftr-464	1786	38	)	)	PUNCT
ftr-464	1786	39	to	to	ADP
ftr-464	1786	40	a	a	DET
ftr-464	1786	41	plan	plan	NOUN
ftr-464	1786	42	qualified	qualify	VERB
ftr-464	1786	43	in	in	ADP
ftr-464	1786	44	a	a	DET
ftr-464	1786	45	foreign	foreign	ADJ
ftr-464	1786	46	country	country	NOUN
ftr-464	1786	47	that	that	PRON
ftr-464	1786	48	is	be	AUX
ftr-464	1786	49	a	a	DET
ftr-464	1786	50	u.s	u.s	PROPN
ftr-464	1786	51	.	.	PROPN
ftr-464	1786	52	treaty	treaty	NOUN
ftr-464	1786	53	partner	partner	NOUN
ftr-464	1786	54	?	?	PUNCT
ftr-464	1787	1	(	(	PUNCT
ftr-464	1787	2	see	see	VERB
ftr-464	1787	3	table	table	NOUN
ftr-464	1787	4	1	1	NUM
ftr-464	1787	5	,	,	PUNCT
ftr-464	1787	6	row	row	VERB
ftr-464	1787	7	4	4	NUM
ftr-464	1787	8	,	,	PUNCT
ftr-464	1787	9	page	page	NOUN
ftr-464	1787	10	358	358	NUM
ftr-464	1787	11	)	)	PUNCT
ftr-464	1787	12	.	.	PUNCT
ftr-464	1788	1	in	in	ADP
ftr-464	1788	2	either	either	DET
ftr-464	1788	3	case	case	NOUN
ftr-464	1788	4	,	,	PUNCT
ftr-464	1788	5	even	even	ADV
ftr-464	1788	6	though	though	SCONJ
ftr-464	1788	7	services	service	NOUN
ftr-464	1788	8	have	have	AUX
ftr-464	1788	9	been	be	AUX
ftr-464	1788	10	performed	perform	VERB
ftr-464	1788	11	in	in	ADP
ftr-464	1788	12	the	the	DET
ftr-464	1788	13	u.s	u.s	PROPN
ftr-464	1788	14	.	.	PROPN
ftr-464	1788	15	,	,	PUNCT
ftr-464	1788	16	the	the	DET
ftr-464	1788	17	combination	combination	NOUN
ftr-464	1788	18	of	of	ADP
ftr-464	1788	19	such	such	DET
ftr-464	1788	20	a	a	DET
ftr-464	1788	21	treaty	treaty	NOUN
ftr-464	1788	22	provision	provision	NOUN
ftr-464	1788	23	with	with	ADP
ftr-464	1788	24	the	the	DET
ftr-464	1788	25	applicable	applicable	ADJ
ftr-464	1788	26	provisions	provision	NOUN
ftr-464	1788	27	of	of	ADP
ftr-464	1788	28	the	the	DET
ftr-464	1788	29	code	code	NOUN
ftr-464	1788	30	would	would	AUX
ftr-464	1788	31	result	result	VERB
ftr-464	1788	32	in	in	ADP
ftr-464	1788	33	complete	complete	ADJ
ftr-464	1788	34	elimination	elimination	NOUN
ftr-464	1788	35	(	(	PUNCT
ftr-464	1788	36	rather	rather	ADV
ftr-464	1788	37	than	than	ADP
ftr-464	1788	38	merely	merely	ADV
ftr-464	1788	39	deferral	deferral	ADJ
ftr-464	1788	40	)	)	PUNCT
ftr-464	1788	41	of	of	ADP
ftr-464	1788	42	u.s	u.s	PROPN
ftr-464	1788	43	.	.	PROPN
ftr-464	1788	44	tax	tax	NOUN
ftr-464	1788	45	.	.	PUNCT
ftr-464	1789	1	until	until	ADP
ftr-464	1789	2	recently	recently	ADV
ftr-464	1789	3	,	,	PUNCT
ftr-464	1789	4	a	a	DET
ftr-464	1789	5	policy	policy	NOUN
ftr-464	1789	6	of	of	ADP
ftr-464	1789	7	relinquishing	relinquish	VERB
ftr-464	1789	8	source	source	NOUN
ftr-464	1789	9	-	-	PUNCT
ftr-464	1789	10	based	base	VERB
ftr-464	1789	11	tax	tax	NOUN
ftr-464	1789	12	on	on	ADP
ftr-464	1789	13	contributions	contribution	NOUN
ftr-464	1789	14	to	to	ADP
ftr-464	1789	15	foreign	foreign	ADJ
ftr-464	1789	16	pension	pension	NOUN
ftr-464	1789	17	plans	plan	NOUN
ftr-464	1789	18	has	have	AUX
ftr-464	1789	19	had	have	VERB
ftr-464	1789	20	relatively	relatively	ADV
ftr-464	1789	21	little	little	ADJ
ftr-464	1789	22	acceptance	acceptance	NOUN
ftr-464	1789	23	among	among	ADP
ftr-464	1789	24	the	the	DET
ftr-464	1789	25	u.s	u.s	PROPN
ftr-464	1789	26	.	.	PROPN
ftr-464	1789	27	and	and	CCONJ
ftr-464	1789	28	its	its	PRON
ftr-464	1789	29	treaty	treaty	NOUN
ftr-464	1789	30	partners	partner	NOUN
ftr-464	1789	31	.	.	PUNCT
ftr-464	1790	1	such	such	DET
ftr-464	1790	2	a	a	DET
ftr-464	1790	3	rule	rule	NOUN
ftr-464	1790	4	is	be	AUX
ftr-464	1790	5	suggested	suggest	VERB
ftr-464	1790	6	only	only	ADV
ftr-464	1790	7	in	in	ADP
ftr-464	1790	8	the	the	DET
ftr-464	1790	9	commentary	commentary	NOUN
ftr-464	1790	10	of	of	ADP
ftr-464	1790	11	the	the	DET
ftr-464	1790	12	1992	1992	NUM
ftr-464	1790	13	oecd	oecd	PROPN
ftr-464	1790	14	model	model	NOUN
ftr-464	1790	15	,	,	PUNCT
ftr-464	1790	16	and	and	CCONJ
ftr-464	1790	17	the	the	DET
ftr-464	1790	18	rule	rule	NOUN
ftr-464	1790	19	suggested	suggest	VERB
ftr-464	1790	20	is	be	AUX
ftr-464	1790	21	quite	quite	ADV
ftr-464	1790	22	limited	limited	ADJ
ftr-464	1790	23	in	in	ADP
ftr-464	1790	24	scope	scope	NOUN
ftr-464	1790	25	.	.	PUNCT
ftr-464	1791	1	the	the	DET
ftr-464	1791	2	suggested	suggest	VERB
ftr-464	1791	3	rule	rule	NOUN
ftr-464	1791	4	applies	apply	VERB
ftr-464	1791	5	only	only	ADV
ftr-464	1791	6	to	to	ADP
ftr-464	1791	7	employee	employee	NOUN
ftr-464	1791	8	contributions	contribution	NOUN
ftr-464	1791	9	(	(	PUNCT
ftr-464	1791	10	which	which	PRON
ftr-464	1791	11	do	do	AUX
ftr-464	1791	12	not	not	PART
ftr-464	1791	13	present	present	VERB
ftr-464	1791	14	the	the	DET
ftr-464	1791	15	valuation	valuation	NOUN
ftr-464	1791	16	issues	issue	NOUN
ftr-464	1791	17	of	of	ADP
ftr-464	1791	18	some	some	DET
ftr-464	1791	19	employer	employer	NOUN
ftr-464	1791	20	contributions	contribution	NOUN
ftr-464	1791	21	)	)	PUNCT
ftr-464	1791	22	,	,	PUNCT
ftr-464	1791	23	only	only	ADV
ftr-464	1791	24	to	to	ADP
ftr-464	1791	25	an	an	DET
ftr-464	1791	26	individual	individual	NOUN
ftr-464	1791	27	who	who	PRON
ftr-464	1791	28	is	be	AUX
ftr-464	1791	29	a	a	DET
ftr-464	1791	30	resident	resident	NOUN
ftr-464	1791	31	but	but	CCONJ
ftr-464	1791	32	not	not	PART
ftr-464	1791	33	a	a	DET
ftr-464	1791	34	national	national	NOUN
ftr-464	1791	35	of	of	ADP
ftr-464	1791	36	the	the	DET
ftr-464	1791	37	country	country	NOUN
ftr-464	1791	38	where	where	SCONJ
ftr-464	1791	39	services	service	NOUN
ftr-464	1791	40	are	be	AUX
ftr-464	1791	41	performed	perform	VERB
ftr-464	1791	42	,	,	PUNCT
ftr-464	1791	43	and	and	CCONJ
ftr-464	1791	44	only	only	ADV
ftr-464	1791	45	where	where	SCONJ
ftr-464	1791	46	an	an	DET
ftr-464	1791	47	employee	employee	NOUN
ftr-464	1791	48	has	have	AUX
ftr-464	1791	49	previously	previously	ADV
ftr-464	1791	50	been	be	AUX
ftr-464	1791	51	contributing	contribute	VERB
ftr-464	1791	52	to	to	ADP
ftr-464	1791	53	the	the	DET
ftr-464	1791	54	home	home	NOUN
ftr-464	1791	55	country	country	NOUN
ftr-464	1791	56	pension	pension	NOUN
ftr-464	1791	57	plan	plan	NOUN
ftr-464	1791	58	prior	prior	ADV
ftr-464	1791	59	to	to	ADP
ftr-464	1791	60	taking	take	VERB
ftr-464	1791	61	up	up	ADP
ftr-464	1791	62	a	a	DET
ftr-464	1791	63	work	work	NOUN
ftr-464	1791	64	assignment	assignment	NOUN
ftr-464	1791	65	in	in	ADP
ftr-464	1791	66	the	the	DET
ftr-464	1791	67	other	other	ADJ
ftr-464	1791	68	country	country	NOUN
ftr-464	1791	69	.	.	PUNCT
ftr-464	1792	1	the	the	DET
ftr-464	1792	2	court	court	NOUN
ftr-464	1792	3	of	of	ADP
ftr-464	1792	4	justice	justice	NOUN
ftr-464	1792	5	of	of	ADP
ftr-464	1792	6	the	the	DET
ftr-464	1792	7	european	european	PROPN
ftr-464	1792	8	community	community	NOUN
ftr-464	1792	9	has	have	AUX
ftr-464	1792	10	ruled	rule	VERB
ftr-464	1792	11	that	that	SCONJ
ftr-464	1792	12	the	the	DET
ftr-464	1792	13	treaty	treaty	NOUN
ftr-464	1792	14	of	of	ADP
ftr-464	1792	15	rome	rome	PROPN
ftr-464	1792	16	's	's	PART
ftr-464	1792	17	provision	provision	NOUN
ftr-464	1792	18	guaranteeing	guarantee	VERB
ftr-464	1792	19	freedom	freedom	NOUN
ftr-464	1792	20	of	of	ADP
ftr-464	1792	21	movement	movement	NOUN
ftr-464	1792	22	of	of	ADP
ftr-464	1792	23	workers	worker	NOUN
ftr-464	1792	24	does	do	AUX
ftr-464	1792	25	not	not	PART
ftr-464	1792	26	require	require	VERB
ftr-464	1792	27	an	an	DET
ftr-464	1792	28	ec	ec	PROPN
ftr-464	1792	29	member	member	NOUN
ftr-464	1792	30	country	country	NOUN
ftr-464	1792	31	to	to	PART
ftr-464	1792	32	permit	permit	VERB
ftr-464	1792	33	a	a	DET
ftr-464	1792	34	national	national	NOUN
ftr-464	1792	35	of	of	ADP
ftr-464	1792	36	another	another	DET
ftr-464	1792	37	member	member	NOUN
ftr-464	1792	38	country	country	NOUN
ftr-464	1792	39	to	to	PART
ftr-464	1792	40	deduct	deduct	VERB
ftr-464	1792	41	contributions	contribution	NOUN
ftr-464	1792	42	made	make	VERB
ftr-464	1792	43	to	to	ADP
ftr-464	1792	44	a	a	DET
ftr-464	1792	45	pension	pension	NOUN
ftr-464	1792	46	plan	plan	NOUN
ftr-464	1792	47	entered	enter	VERB
ftr-464	1792	48	into	into	ADP
ftr-464	1792	49	in	in	ADP
ftr-464	1792	50	the	the	DET
ftr-464	1792	51	latter	latter	ADJ
ftr-464	1792	52	country	country	NOUN
ftr-464	1792	53	prior	prior	ADV
ftr-464	1792	54	to	to	ADP
ftr-464	1792	55	arrival	arrival	NOUN
ftr-464	1792	56	in	in	ADP
ftr-464	1792	57	the	the	DET
ftr-464	1792	58	former	former	ADJ
ftr-464	1792	59	country	country	NOUN
ftr-464	1792	60	.	.	PUNCT
ftr-464	1792	61	"	"	PUNCT
ftr-464	1793	1	altogether	altogether	ADV
ftr-464	1793	2	,	,	PUNCT
ftr-464	1793	3	or	or	CCONJ
ftr-464	1793	4	be	be	AUX
ftr-464	1793	5	subject	subject	ADJ
ftr-464	1793	6	to	to	ADP
ftr-464	1793	7	only	only	ADV
ftr-464	1793	8	a	a	DET
ftr-464	1793	9	low	low	ADJ
ftr-464	1793	10	rate	rate	NOUN
ftr-464	1793	11	of	of	ADP
ftr-464	1793	12	tax	tax	NOUN
ftr-464	1793	13	,	,	PUNCT
ftr-464	1793	14	even	even	ADV
ftr-464	1793	15	though	though	SCONJ
ftr-464	1793	16	the	the	DET
ftr-464	1793	17	contributions	contribution	NOUN
ftr-464	1793	18	on	on	ADP
ftr-464	1793	19	which	which	PRON
ftr-464	1793	20	the	the	DET
ftr-464	1793	21	payment	payment	NOUN
ftr-464	1793	22	is	be	AUX
ftr-464	1793	23	based	base	VERB
ftr-464	1793	24	had	have	AUX
ftr-464	1793	25	been	be	AUX
ftr-464	1793	26	deductible	deductible	ADJ
ftr-464	1793	27	for	for	ADP
ftr-464	1793	28	netherlands	netherlands	PROPN
ftr-464	1793	29	tax	tax	NOUN
ftr-464	1793	30	purposes	purpose	NOUN
ftr-464	1793	31	.	.	PUNCT
ftr-464	1793	32	"	"	PUNCT
ftr-464	1794	1	treasury	treasury	NOUN
ftr-464	1794	2	explanation	explanation	NOUN
ftr-464	1794	3	of	of	ADP
ftr-464	1794	4	netherlands	netherlands	PROPN
ftr-464	1794	5	treaty	treaty	PROPN
ftr-464	1794	6	,	,	PUNCT
ftr-464	1794	7	supra	supra	PROPN
ftr-464	1794	8	note	note	PROPN
ftr-464	1794	9	147	147	NUM
ftr-464	1794	10	,	,	PUNCT
ftr-464	1794	11	at	at	ADP
ftr-464	1794	12	1653	1653	NUM
ftr-464	1794	13	.	.	PUNCT
ftr-464	1795	1	under	under	ADP
ftr-464	1795	2	the	the	DET
ftr-464	1795	3	treaty	treaty	NOUN
ftr-464	1795	4	,	,	PUNCT
ftr-464	1795	5	however	however	ADV
ftr-464	1795	6	,	,	PUNCT
ftr-464	1795	7	taxation	taxation	NOUN
ftr-464	1795	8	of	of	ADP
ftr-464	1795	9	a	a	DET
ftr-464	1795	10	lump	lump	NOUN
ftr-464	1795	11	sum	sum	NOUN
ftr-464	1795	12	payment	payment	NOUN
ftr-464	1795	13	by	by	ADP
ftr-464	1795	14	the	the	DET
ftr-464	1795	15	country	country	NOUN
ftr-464	1795	16	where	where	SCONJ
ftr-464	1795	17	the	the	DET
ftr-464	1795	18	services	service	NOUN
ftr-464	1795	19	were	be	AUX
ftr-464	1795	20	performed	perform	VERB
ftr-464	1795	21	is	be	AUX
ftr-464	1795	22	barred	bar	VERB
ftr-464	1795	23	when	when	SCONJ
ftr-464	1795	24	the	the	DET
ftr-464	1795	25	lump	lump	NOUN
ftr-464	1795	26	sum	sum	NOUN
ftr-464	1795	27	payment	payment	NOUN
ftr-464	1795	28	is	be	AUX
ftr-464	1795	29	contributed	contribute	VERB
ftr-464	1795	30	to	to	ADP
ftr-464	1795	31	a	a	DET
ftr-464	1795	32	pension	pension	NOUN
ftr-464	1795	33	plan	plan	NOUN
ftr-464	1795	34	or	or	CCONJ
ftr-464	1795	35	retirement	retirement	NOUN
ftr-464	1795	36	account	account	NOUN
ftr-464	1795	37	under	under	ADP
ftr-464	1795	38	circumstances	circumstance	NOUN
ftr-464	1795	39	that	that	PRON
ftr-464	1795	40	would	would	AUX
ftr-464	1795	41	have	have	AUX
ftr-464	1795	42	qualified	qualify	VERB
ftr-464	1795	43	for	for	ADP
ftr-464	1795	44	tax	tax	NOUN
ftr-464	1795	45	deferral	deferral	NOUN
ftr-464	1795	46	in	in	ADP
ftr-464	1795	47	the	the	DET
ftr-464	1795	48	residence	residence	NOUN
ftr-464	1795	49	country	country	NOUN
ftr-464	1795	50	if	if	SCONJ
ftr-464	1795	51	the	the	DET
ftr-464	1795	52	payor	payor	NOUN
ftr-464	1795	53	were	be	AUX
ftr-464	1795	54	also	also	ADV
ftr-464	1795	55	resident	resident	ADJ
ftr-464	1795	56	in	in	ADP
ftr-464	1795	57	that	that	DET
ftr-464	1795	58	state	state	NOUN
ftr-464	1795	59	.	.	PUNCT
ftr-464	1796	1	see	see	VERB
ftr-464	1796	2	u.s.-neth	u.s.-neth	PROPN
ftr-464	1796	3	.	.	PUNCT
ftr-464	1797	1	treaty	treaty	PROPN
ftr-464	1797	2	,	,	PUNCT
ftr-464	1797	3	supra	supra	PROPN
ftr-464	1797	4	note	note	PROPN
ftr-464	1797	5	148	148	NUM
ftr-464	1797	6	,	,	PUNCT
ftr-464	1797	7	art	art	NOUN
ftr-464	1797	8	.	.	PUNCT
ftr-464	1798	1	19	19	NUM
ftr-464	1798	2	,	,	PUNCT
ftr-464	1798	3	3	3	NUM
ftr-464	1798	4	.	.	PUNCT
ftr-464	1799	1	the	the	DET
ftr-464	1799	2	treasury	treasury	NOUN
ftr-464	1799	3	explains	explain	VERB
ftr-464	1799	4	that	that	SCONJ
ftr-464	1799	5	in	in	ADP
ftr-464	1799	6	this	this	DET
ftr-464	1799	7	case	case	NOUN
ftr-464	1799	8	"	"	PUNCT
ftr-464	1799	9	the	the	DET
ftr-464	1799	10	tax	tax	NOUN
ftr-464	1799	11	avoidance	avoidance	NOUN
ftr-464	1799	12	concerns	concern	NOUN
ftr-464	1799	13	of	of	ADP
ftr-464	1799	14	the	the	DET
ftr-464	1799	15	netherlands	netherlands	PROPN
ftr-464	1799	16	would	would	AUX
ftr-464	1799	17	not	not	PART
ftr-464	1799	18	be	be	AUX
ftr-464	1799	19	present	present	ADJ
ftr-464	1799	20	.	.	PUNCT
ftr-464	1799	21	"	"	PUNCT
ftr-464	1800	1	treasury	treasury	NOUN
ftr-464	1800	2	explanation	explanation	NOUN
ftr-464	1800	3	of	of	ADP
ftr-464	1800	4	netherlands	netherlands	PROPN
ftr-464	1800	5	treaty	treaty	PROPN
ftr-464	1800	6	,	,	PUNCT
ftr-464	1800	7	supra	supra	PROPN
ftr-464	1800	8	note	note	PROPN
ftr-464	1800	9	147	147	NUM
ftr-464	1800	10	,	,	PUNCT
ftr-464	1800	11	at	at	ADP
ftr-464	1800	12	1653	1653	NUM
ftr-464	1800	13	.	.	PUNCT
ftr-464	1801	1	see	see	VERB
ftr-464	1801	2	also	also	ADV
ftr-464	1801	3	supra	supra	PROPN
ftr-464	1801	4	note	note	PROPN
ftr-464	1801	5	163	163	NUM
ftr-464	1801	6	.	.	PUNCT
ftr-464	1802	1	250	250	NUM
ftr-464	1802	2	.	.	PUNCT
ftr-464	1803	1	in	in	ADP
ftr-464	1803	2	the	the	DET
ftr-464	1803	3	bachmann	bachmann	PROPN
ftr-464	1803	4	case	case	NOUN
ftr-464	1803	5	,	,	PUNCT
ftr-464	1803	6	belgium	belgium	PROPN
ftr-464	1803	7	refused	refuse	VERB
ftr-464	1803	8	to	to	PART
ftr-464	1803	9	allow	allow	VERB
ftr-464	1803	10	a	a	DET
ftr-464	1803	11	german	german	ADJ
ftr-464	1803	12	national	national	ADJ
ftr-464	1803	13	working	work	VERB
ftr-464	1803	14	in	in	ADP
ftr-464	1803	15	belgium	belgium	NOUN
ftr-464	1803	16	to	to	PART
ftr-464	1803	17	claim	claim	VERB
ftr-464	1803	18	a	a	DET
ftr-464	1803	19	deduction	deduction	NOUN
ftr-464	1803	20	from	from	ADP
ftr-464	1803	21	his	his	PRON
ftr-464	1803	22	belgium	belgium	NOUN
ftr-464	1803	23	income	income	NOUN
ftr-464	1803	24	for	for	ADP
ftr-464	1803	25	contributions	contribution	NOUN
ftr-464	1803	26	paid	pay	VERB
ftr-464	1803	27	to	to	ADP
ftr-464	1803	28	pension	pension	NOUN
ftr-464	1803	29	[	[	X
ftr-464	1803	30	vol	vol	NOUN
ftr-464	1803	31	3:6	3:6	NUM
ftr-464	1803	32	u.s	u.s	PROPN
ftr-464	1803	33	.	.	PROPN
ftr-464	1803	34	income	income	NOUN
ftr-464	1803	35	taxation	taxation	NOUN
ftr-464	1803	36	of	of	ADP
ftr-464	1803	37	cross	cross	ADJ
ftr-464	1803	38	-	-	ADJ
ftr-464	1803	39	border	border	ADJ
ftr-464	1803	40	pensions	pension	NOUN
ftr-464	1803	41	the	the	DET
ftr-464	1803	42	u.s	u.s	PROPN
ftr-464	1803	43	.	.	PROPN
ftr-464	1803	44	has	have	AUX
ftr-464	1803	45	included	include	VERB
ftr-464	1803	46	a	a	DET
ftr-464	1803	47	rule	rule	NOUN
ftr-464	1803	48	similar	similar	ADJ
ftr-464	1803	49	to	to	ADP
ftr-464	1803	50	that	that	PRON
ftr-464	1803	51	in	in	ADP
ftr-464	1803	52	the	the	DET
ftr-464	1803	53	oecd	oecd	PROPN
ftr-464	1803	54	commentary	commentary	NOUN
ftr-464	1803	55	only	only	ADV
ftr-464	1803	56	in	in	ADP
ftr-464	1803	57	its	its	PRON
ftr-464	1803	58	treaties	treaty	NOUN
ftr-464	1803	59	with	with	ADP
ftr-464	1803	60	sweden	sweden	PROPN
ftr-464	1803	61	and	and	CCONJ
ftr-464	1803	62	france	france	PROPN
ftr-464	1803	63	and	and	CCONJ
ftr-464	1803	64	in	in	ADP
ftr-464	1803	65	its	its	PRON
ftr-464	1803	66	proposed	propose	VERB
ftr-464	1803	67	treaties	treaty	NOUN
ftr-464	1803	68	with	with	ADP
ftr-464	1803	69	austria	austria	PROPN
ftr-464	1803	70	and	and	CCONJ
ftr-464	1803	71	switzerland	switzerland	PROPN
ftr-464	1803	72	.	.	PUNCT
ftr-464	1804	1	the	the	DET
ftr-464	1804	2	french	french	ADJ
ftr-464	1804	3	provision	provision	NOUN
ftr-464	1804	4	applies	apply	VERB
ftr-464	1804	5	to	to	ADP
ftr-464	1804	6	an	an	DET
ftr-464	1804	7	employee	employee	NOUN
ftr-464	1804	8	who	who	PRON
ftr-464	1804	9	is	be	AUX
ftr-464	1804	10	a	a	DET
ftr-464	1804	11	u.s	u.s	PROPN
ftr-464	1804	12	.	.	PROPN
ftr-464	1804	13	resident	resident	NOUN
ftr-464	1804	14	but	but	CCONJ
ftr-464	1804	15	not	not	PART
ftr-464	1804	16	a	a	DET
ftr-464	1804	17	u.s	u.s	PROPN
ftr-464	1804	18	.	.	PROPN
ftr-464	1804	19	national	national	PROPN
ftr-464	1804	20	;	;	PUNCT
ftr-464	1804	21	but	but	CCONJ
ftr-464	1804	22	the	the	DET
ftr-464	1804	23	employee	employee	NOUN
ftr-464	1804	24	is	be	AUX
ftr-464	1804	25	not	not	PART
ftr-464	1804	26	required	require	VERB
ftr-464	1804	27	to	to	PART
ftr-464	1804	28	have	have	AUX
ftr-464	1804	29	previously	previously	ADV
ftr-464	1804	30	contributed	contribute	VERB
ftr-464	1804	31	to	to	ADP
ftr-464	1804	32	the	the	DET
ftr-464	1804	33	french	french	ADJ
ftr-464	1804	34	plan	plan	NOUN
ftr-464	1804	35	.	.	PUNCT
ftr-464	1805	1	however	however	ADV
ftr-464	1805	2	,	,	PUNCT
ftr-464	1805	3	the	the	DET
ftr-464	1805	4	inclusion	inclusion	NOUN
ftr-464	1805	5	of	of	ADP
ftr-464	1805	6	such	such	DET
ftr-464	1805	7	a	a	DET
ftr-464	1805	8	provision	provision	NOUN
ftr-464	1805	9	in	in	ADP
ftr-464	1805	10	the	the	DET
ftr-464	1805	11	1996	1996	NUM
ftr-464	1805	12	u.s	u.s	PROPN
ftr-464	1805	13	.	.	PROPN
ftr-464	1805	14	model	model	NOUN
ftr-464	1805	15	suggests	suggest	VERB
ftr-464	1805	16	that	that	SCONJ
ftr-464	1805	17	such	such	DET
ftr-464	1805	18	a	a	DET
ftr-464	1805	19	provision	provision	NOUN
ftr-464	1805	20	may	may	AUX
ftr-464	1805	21	be	be	AUX
ftr-464	1805	22	included	include	VERB
ftr-464	1805	23	in	in	ADP
ftr-464	1805	24	u.s	u.s	PROPN
ftr-464	1805	25	.	.	PROPN
ftr-464	1805	26	treaties	treaty	NOUN
ftr-464	1805	27	more	more	ADV
ftr-464	1805	28	frequently	frequently	ADV
ftr-464	1805	29	in	in	ADP
ftr-464	1805	30	the	the	DET
ftr-464	1805	31	future	future	NOUN
ftr-464	1805	32	.	.	PUNCT
ftr-464	1806	1	the	the	DET
ftr-464	1806	2	hesitancy	hesitancy	NOUN
ftr-464	1806	3	of	of	ADP
ftr-464	1806	4	the	the	DET
ftr-464	1806	5	u.s	u.s	PROPN
ftr-464	1806	6	.	.	PROPN
ftr-464	1806	7	,	,	PUNCT
ftr-464	1806	8	until	until	ADP
ftr-464	1806	9	recently	recently	ADV
ftr-464	1806	10	,	,	PUNCT
ftr-464	1806	11	and	and	CCONJ
ftr-464	1806	12	the	the	DET
ftr-464	1806	13	hesitancy	hesitancy	NOUN
ftr-464	1806	14	of	of	ADP
ftr-464	1806	15	other	other	ADJ
ftr-464	1806	16	countries	country	NOUN
ftr-464	1806	17	to	to	PART
ftr-464	1806	18	give	give	VERB
ftr-464	1806	19	up	up	ADP
ftr-464	1806	20	imposition	imposition	NOUN
ftr-464	1806	21	of	of	ADP
ftr-464	1806	22	source	source	NOUN
ftr-464	1806	23	-	-	PUNCT
ftr-464	1806	24	based	base	VERB
ftr-464	1806	25	tax	tax	NOUN
ftr-464	1806	26	on	on	ADP
ftr-464	1806	27	contributions	contribution	NOUN
ftr-464	1806	28	made	make	VERB
ftr-464	1806	29	to	to	ADP
ftr-464	1806	30	a	a	DET
ftr-464	1806	31	foreign	foreign	ADJ
ftr-464	1806	32	plan	plan	NOUN
ftr-464	1806	33	seems	seem	VERB
ftr-464	1806	34	odd	odd	ADJ
ftr-464	1806	35	given	give	VERB
ftr-464	1806	36	the	the	DET
ftr-464	1806	37	disadvantages	disadvantage	NOUN
ftr-464	1806	38	that	that	PRON
ftr-464	1806	39	may	may	AUX
ftr-464	1806	40	be	be	AUX
ftr-464	1806	41	involved	involve	VERB
ftr-464	1806	42	in	in	ADP
ftr-464	1806	43	imposition	imposition	NOUN
ftr-464	1806	44	of	of	ADP
ftr-464	1806	45	such	such	DET
ftr-464	1806	46	a	a	DET
ftr-464	1806	47	tax	tax	NOUN
ftr-464	1806	48	.	.	PUNCT
ftr-464	1807	1	first	first	ADJ
ftr-464	1807	2	,	,	PUNCT
ftr-464	1807	3	imposition	imposition	NOUN
ftr-464	1807	4	of	of	ADP
ftr-464	1807	5	a	a	DET
ftr-464	1807	6	current	current	ADJ
ftr-464	1807	7	tax	tax	NOUN
ftr-464	1807	8	under	under	ADP
ftr-464	1807	9	section	section	NOUN
ftr-464	1807	10	402(b)(1	402(b)(1	NUM
ftr-464	1807	11	)	)	PUNCT
ftr-464	1807	12	on	on	ADP
ftr-464	1807	13	contributions	contribution	NOUN
ftr-464	1807	14	to	to	ADP
ftr-464	1807	15	a	a	DET
ftr-464	1807	16	foreign	foreign	ADJ
ftr-464	1807	17	pension	pension	NOUN
ftr-464	1807	18	plan	plan	NOUN
ftr-464	1807	19	in	in	ADP
ftr-464	1807	20	respect	respect	NOUN
ftr-464	1807	21	of	of	ADP
ftr-464	1807	22	u.s	u.s	PROPN
ftr-464	1807	23	.	.	PROPN
ftr-464	1807	24	services	service	NOUN
ftr-464	1807	25	involves	involve	VERB
ftr-464	1807	26	serious	serious	ADJ
ftr-464	1807	27	administrative	administrative	ADJ
ftr-464	1807	28	difficulties	difficulty	NOUN
ftr-464	1807	29	(	(	PUNCT
ftr-464	1807	30	particularly	particularly	ADV
ftr-464	1807	31	if	if	SCONJ
ftr-464	1807	32	the	the	DET
ftr-464	1807	33	plan	plan	NOUN
ftr-464	1807	34	is	be	AUX
ftr-464	1807	35	a	a	DET
ftr-464	1807	36	defined	define	VERB
ftr-464	1807	37	-	-	PUNCT
ftr-464	1807	38	benefit	benefit	NOUN
ftr-464	1807	39	plan	plan	NOUN
ftr-464	1807	40	)	)	PUNCT
ftr-464	1807	41	.	.	PUNCT
ftr-464	1808	1	if	if	SCONJ
ftr-464	1808	2	the	the	DET
ftr-464	1808	3	foreign	foreign	ADJ
ftr-464	1808	4	country	country	NOUN
ftr-464	1808	5	where	where	SCONJ
ftr-464	1808	6	the	the	DET
ftr-464	1808	7	plan	plan	NOUN
ftr-464	1808	8	is	be	AUX
ftr-464	1808	9	located	locate	VERB
ftr-464	1808	10	does	do	AUX
ftr-464	1808	11	not	not	PART
ftr-464	1808	12	impose	impose	VERB
ftr-464	1808	13	an	an	DET
ftr-464	1808	14	immediate	immediate	ADJ
ftr-464	1808	15	tax	tax	NOUN
ftr-464	1808	16	on	on	ADP
ftr-464	1808	17	contributions	contribution	NOUN
ftr-464	1808	18	to	to	ADP
ftr-464	1808	19	this	this	DET
ftr-464	1808	20	type	type	NOUN
ftr-464	1808	21	of	of	ADP
ftr-464	1808	22	plan	plan	NOUN
ftr-464	1808	23	,	,	PUNCT
ftr-464	1808	24	then	then	ADV
ftr-464	1808	25	the	the	DET
ftr-464	1808	26	foreign	foreign	ADJ
ftr-464	1808	27	tax	tax	NOUN
ftr-464	1808	28	authorities	authority	NOUN
ftr-464	1808	29	may	may	AUX
ftr-464	1808	30	not	not	PART
ftr-464	1808	31	require	require	VERB
ftr-464	1808	32	the	the	DET
ftr-464	1808	33	types	type	NOUN
ftr-464	1808	34	of	of	ADP
ftr-464	1808	35	computations	computation	NOUN
ftr-464	1808	36	that	that	PRON
ftr-464	1808	37	would	would	AUX
ftr-464	1808	38	be	be	AUX
ftr-464	1808	39	required	require	VERB
ftr-464	1808	40	to	to	PART
ftr-464	1808	41	determine	determine	VERB
ftr-464	1808	42	the	the	DET
ftr-464	1808	43	u.s	u.s	PROPN
ftr-464	1808	44	.	.	PROPN
ftr-464	1808	45	tax	tax	NOUN
ftr-464	1808	46	(	(	PUNCT
ftr-464	1808	47	i.e.	i.e.	X
ftr-464	1808	48	,	,	PUNCT
ftr-464	1808	49	determination	determination	NOUN
ftr-464	1808	50	of	of	ADP
ftr-464	1808	51	the	the	DET
ftr-464	1808	52	employee	employee	NOUN
ftr-464	1808	53	's	's	PART
ftr-464	1808	54	interest	interest	NOUN
ftr-464	1808	55	in	in	ADP
ftr-464	1808	56	the	the	DET
ftr-464	1808	57	trust	trust	NOUN
ftr-464	1808	58	,	,	PUNCT
ftr-464	1808	59	and	and	CCONJ
ftr-464	1808	60	determination	determination	NOUN
ftr-464	1808	61	of	of	ADP
ftr-464	1808	62	the	the	DET
ftr-464	1808	63	portion	portion	NOUN
ftr-464	1808	64	of	of	ADP
ftr-464	1808	65	the	the	DET
ftr-464	1808	66	services	service	NOUN
ftr-464	1808	67	performed	perform	VERB
ftr-464	1808	68	in	in	ADP
ftr-464	1808	69	the	the	DET
ftr-464	1808	70	u.s	u.s	PROPN
ftr-464	1808	71	.	.	PROPN
ftr-464	1808	72	before	before	ADP
ftr-464	1808	73	or	or	CCONJ
ftr-464	1808	74	after	after	ADP
ftr-464	1808	75	1986	1986	NUM
ftr-464	1808	76	)	)	PUNCT
ftr-464	1808	77	.	.	PUNCT
ftr-464	1809	1	it	it	PRON
ftr-464	1809	2	seems	seem	VERB
ftr-464	1809	3	questionable	questionable	ADJ
ftr-464	1809	4	whether	whether	SCONJ
ftr-464	1809	5	the	the	DET
ftr-464	1809	6	u.s	u.s	PROPN
ftr-464	1809	7	.	.	PROPN
ftr-464	1809	8	tax	tax	NOUN
ftr-464	1809	9	in	in	ADP
ftr-464	1809	10	this	this	DET
ftr-464	1809	11	situation	situation	NOUN
ftr-464	1809	12	has	have	AUX
ftr-464	1809	13	been	be	AUX
ftr-464	1809	14	uniformly	uniformly	ADV
ftr-464	1809	15	enforced	enforce	VERB
ftr-464	1809	16	.	.	PUNCT
ftr-464	1810	1	further	far	ADV
ftr-464	1810	2	,	,	PUNCT
ftr-464	1810	3	imposition	imposition	NOUN
ftr-464	1810	4	of	of	ADP
ftr-464	1810	5	a	a	DET
ftr-464	1810	6	source	source	NOUN
ftr-464	1810	7	-	-	PUNCT
ftr-464	1810	8	based	base	VERB
ftr-464	1810	9	tax	tax	NOUN
ftr-464	1810	10	on	on	ADP
ftr-464	1810	11	contributions	contribution	NOUN
ftr-464	1810	12	to	to	ADP
ftr-464	1810	13	a	a	DET
ftr-464	1810	14	foreign	foreign	ADJ
ftr-464	1810	15	pension	pension	NOUN
ftr-464	1810	16	plan	plan	NOUN
ftr-464	1810	17	may	may	AUX
ftr-464	1810	18	create	create	VERB
ftr-464	1810	19	burdens	burden	NOUN
ftr-464	1810	20	for	for	ADP
ftr-464	1810	21	the	the	DET
ftr-464	1810	22	employee	employee	NOUN
ftr-464	1810	23	that	that	PRON
ftr-464	1810	24	discourage	discourage	VERB
ftr-464	1810	25	his	his	PRON
ftr-464	1810	26	acceptance	acceptance	NOUN
ftr-464	1810	27	of	of	ADP
ftr-464	1810	28	a	a	DET
ftr-464	1810	29	work	work	NOUN
ftr-464	1810	30	assignment	assignment	NOUN
ftr-464	1810	31	in	in	ADP
ftr-464	1810	32	the	the	DET
ftr-464	1810	33	u.s	u.s	PROPN
ftr-464	1810	34	.	.	PROPN
ftr-464	1810	35	particularly	particularly	ADV
ftr-464	1810	36	when	when	SCONJ
ftr-464	1810	37	the	the	DET
ftr-464	1810	38	country	country	NOUN
ftr-464	1810	39	where	where	SCONJ
ftr-464	1810	40	the	the	DET
ftr-464	1810	41	plan	plan	NOUN
ftr-464	1810	42	is	be	AUX
ftr-464	1810	43	situated	situate	VERB
ftr-464	1810	44	accords	accord	NOUN
ftr-464	1810	45	tax	tax	NOUN
ftr-464	1810	46	-	-	PUNCT
ftr-464	1810	47	favored	favor	VERB
ftr-464	1810	48	treatment	treatment	NOUN
ftr-464	1810	49	to	to	ADP
ftr-464	1810	50	the	the	DET
ftr-464	1810	51	plan	plan	NOUN
ftr-464	1810	52	.	.	PUNCT
ftr-464	1811	1	for	for	ADP
ftr-464	1811	2	example	example	NOUN
ftr-464	1811	3	,	,	PUNCT
ftr-464	1811	4	the	the	DET
ftr-464	1811	5	u.s	u.s	PROPN
ftr-464	1811	6	.	.	PROPN
ftr-464	1811	7	tax	tax	NOUN
ftr-464	1811	8	on	on	ADP
ftr-464	1811	9	contributions	contribution	NOUN
ftr-464	1811	10	may	may	AUX
ftr-464	1811	11	create	create	VERB
ftr-464	1811	12	liquidity	liquidity	NOUN
ftr-464	1811	13	problems	problem	NOUN
ftr-464	1811	14	that	that	PRON
ftr-464	1811	15	would	would	AUX
ftr-464	1811	16	have	have	AUX
ftr-464	1811	17	been	be	AUX
ftr-464	1811	18	avoided	avoid	VERB
ftr-464	1811	19	if	if	SCONJ
ftr-464	1811	20	the	the	DET
ftr-464	1811	21	employee	employee	NOUN
ftr-464	1811	22	had	have	AUX
ftr-464	1811	23	instead	instead	ADV
ftr-464	1811	24	continued	continue	VERB
ftr-464	1811	25	to	to	PART
ftr-464	1811	26	work	work	VERB
ftr-464	1811	27	in	in	ADP
ftr-464	1811	28	his	his	PRON
ftr-464	1811	29	home	home	NOUN
ftr-464	1811	30	country	country	NOUN
ftr-464	1811	31	.	.	PUNCT
ftr-464	1812	1	in	in	ADP
ftr-464	1812	2	addition	addition	NOUN
ftr-464	1812	3	,	,	PUNCT
ftr-464	1812	4	double	double	ADJ
ftr-464	1812	5	taxation	taxation	NOUN
ftr-464	1812	6	may	may	AUX
ftr-464	1812	7	result	result	VERB
ftr-464	1812	8	because	because	SCONJ
ftr-464	1812	9	generally	generally	ADV
ftr-464	1812	10	treaties	treaty	NOUN
ftr-464	1812	11	have	have	AUX
ftr-464	1812	12	not	not	PART
ftr-464	1812	13	barred	bar	VERB
ftr-464	1812	14	further	further	ADJ
ftr-464	1812	15	taxation	taxation	NOUN
ftr-464	1812	16	by	by	ADP
ftr-464	1812	17	the	the	DET
ftr-464	1812	18	country	country	NOUN
ftr-464	1812	19	where	where	SCONJ
ftr-464	1812	20	the	the	DET
ftr-464	1812	21	employee	employee	NOUN
ftr-464	1812	22	resides	reside	VERB
ftr-464	1812	23	at	at	ADP
ftr-464	1812	24	the	the	DET
ftr-464	1812	25	time	time	NOUN
ftr-464	1812	26	of	of	ADP
ftr-464	1812	27	distribution	distribution	NOUN
ftr-464	1812	28	.	.	PUNCT
ftr-464	1813	1	if	if	SCONJ
ftr-464	1813	2	that	that	DET
ftr-464	1813	3	country	country	NOUN
ftr-464	1813	4	uses	use	VERB
ftr-464	1813	5	a	a	DET
ftr-464	1813	6	foreign	foreign	ADJ
ftr-464	1813	7	tax	tax	NOUN
ftr-464	1813	8	credit	credit	NOUN
ftr-464	1813	9	mechanism	mechanism	NOUN
ftr-464	1813	10	,	,	PUNCT
ftr-464	1813	11	it	it	PRON
ftr-464	1813	12	may	may	AUX
ftr-464	1813	13	not	not	PART
ftr-464	1813	14	grant	grant	VERB
ftr-464	1813	15	credit	credit	NOUN
ftr-464	1813	16	for	for	ADP
ftr-464	1813	17	a	a	DET
ftr-464	1813	18	tax	tax	NOUN
ftr-464	1813	19	paid	pay	VERB
ftr-464	1813	20	to	to	ADP
ftr-464	1813	21	a	a	DET
ftr-464	1813	22	source	source	NOUN
ftr-464	1813	23	-	-	PUNCT
ftr-464	1813	24	country	country	NOUN
ftr-464	1813	25	so	so	ADV
ftr-464	1813	26	many	many	ADJ
ftr-464	1813	27	years	year	NOUN
ftr-464	1813	28	before	before	ADV
ftr-464	1813	29	.	.	PUNCT
ftr-464	1814	1	finally	finally	ADV
ftr-464	1814	2	,	,	PUNCT
ftr-464	1814	3	source	source	NOUN
ftr-464	1814	4	-	-	PUNCT
ftr-464	1814	5	based	base	VERB
ftr-464	1814	6	tax	tax	NOUN
ftr-464	1814	7	may	may	AUX
ftr-464	1814	8	not	not	PART
ftr-464	1814	9	provide	provide	VERB
ftr-464	1814	10	as	as	ADV
ftr-464	1814	11	accurate	accurate	ADJ
ftr-464	1814	12	a	a	DET
ftr-464	1814	13	determination	determination	NOUN
ftr-464	1814	14	of	of	ADP
ftr-464	1814	15	ability	ability	NOUN
ftr-464	1814	16	to	to	PART
ftr-464	1814	17	pay	pay	VERB
ftr-464	1814	18	as	as	ADP
ftr-464	1814	19	a	a	DET
ftr-464	1814	20	residence	residence	NOUN
ftr-464	1814	21	-	-	PUNCT
ftr-464	1814	22	based	base	VERB
ftr-464	1814	23	tax	tax	NOUN
ftr-464	1814	24	.	.	PUNCT
ftr-464	1815	1	(	(	PUNCT
ftr-464	1815	2	and	and	CCONJ
ftr-464	1815	3	other	other	ADJ
ftr-464	1815	4	)	)	PUNCT
ftr-464	1815	5	insurance	insurance	NOUN
ftr-464	1815	6	plans	plan	NOUN
ftr-464	1815	7	entered	enter	VERB
ftr-464	1815	8	into	into	ADP
ftr-464	1815	9	in	in	ADP
ftr-464	1815	10	germany	germany	PROPN
ftr-464	1815	11	prior	prior	ADV
ftr-464	1815	12	to	to	ADP
ftr-464	1815	13	his	his	PRON
ftr-464	1815	14	arrival	arrival	NOUN
ftr-464	1815	15	in	in	ADP
ftr-464	1815	16	belgium	belgium	PROPN
ftr-464	1815	17	.	.	PUNCT
ftr-464	1816	1	case	case	NOUN
ftr-464	1816	2	c204/90	c204/90	PROPN
ftr-464	1816	3	,	,	PUNCT
ftr-464	1816	4	bachmann	bachmann	PROPN
ftr-464	1816	5	v.	v.	ADP
ftr-464	1816	6	belgian	belgian	ADJ
ftr-464	1816	7	state	state	NOUN
ftr-464	1816	8	,	,	PUNCT
ftr-464	1816	9	94	94	NUM
ftr-464	1816	10	tni	tni	NOUN
ftr-464	1816	11	50	50	NUM
ftr-464	1816	12	-	-	SYM
ftr-464	1816	13	15	15	NUM
ftr-464	1816	14	(	(	PUNCT
ftr-464	1816	15	jan	jan	PROPN
ftr-464	1816	16	.	.	PROPN
ftr-464	1816	17	28	28	NUM
ftr-464	1816	18	,	,	PUNCT
ftr-464	1816	19	1992	1992	NUM
ftr-464	1816	20	)	)	PUNCT
ftr-464	1816	21	(	(	PUNCT
ftr-464	1816	22	lexis	lexis	X
ftr-464	1816	23	.	.	PUNCT
ftr-464	1816	24	fedtax	fedtax	PROPN
ftr-464	1816	25	library	library	PROPN
ftr-464	1816	26	,	,	PUNCT
ftr-464	1816	27	tni	tni	NOUN
ftr-464	1816	28	file	file	NOUN
ftr-464	1816	29	)	)	PUNCT
ftr-464	1816	30	.	.	PUNCT
ftr-464	1817	1	the	the	DET
ftr-464	1817	2	court	court	NOUN
ftr-464	1817	3	found	find	VERB
ftr-464	1817	4	that	that	SCONJ
ftr-464	1817	5	,	,	PUNCT
ftr-464	1817	6	notwithstanding	notwithstanding	ADP
ftr-464	1817	7	provisions	provision	NOUN
ftr-464	1817	8	guaranteeing	guarantee	VERB
ftr-464	1817	9	freedom	freedom	NOUN
ftr-464	1817	10	of	of	ADP
ftr-464	1817	11	movement	movement	NOUN
ftr-464	1817	12	of	of	ADP
ftr-464	1817	13	workers	worker	NOUN
ftr-464	1817	14	in	in	ADP
ftr-464	1817	15	the	the	DET
ftr-464	1817	16	treaty	treaty	NOUN
ftr-464	1817	17	of	of	ADP
ftr-464	1817	18	rome	rome	PROPN
ftr-464	1817	19	,	,	PUNCT
ftr-464	1817	20	belgium	belgium	PROPN
ftr-464	1817	21	's	's	PART
ftr-464	1817	22	position	position	NOUN
ftr-464	1817	23	was	be	AUX
ftr-464	1817	24	"	"	PUNCT
ftr-464	1817	25	justified	justify	VERB
ftr-464	1817	26	by	by	ADP
ftr-464	1817	27	the	the	DET
ftr-464	1817	28	need	need	NOUN
ftr-464	1817	29	to	to	PART
ftr-464	1817	30	ensure	ensure	VERB
ftr-464	1817	31	the	the	DET
ftr-464	1817	32	cohesion	cohesion	NOUN
ftr-464	1817	33	of	of	ADP
ftr-464	1817	34	[	[	X
ftr-464	1817	35	its	its	PRON
ftr-464	1817	36	]	]	PUNCT
ftr-464	1817	37	tax	tax	NOUN
ftr-464	1817	38	system	system	NOUN
ftr-464	1817	39	.	.	PUNCT
ftr-464	1817	40	"	"	PUNCT
ftr-464	1818	1	i	i	PRON
ftr-464	1818	2	d.	d.	PROPN
ftr-464	1818	3	28	28	NUM
ftr-464	1818	4	.	.	PUNCT
ftr-464	1819	1	that	that	PRON
ftr-464	1819	2	is	is	ADV
ftr-464	1819	3	,	,	PUNCT
ftr-464	1819	4	the	the	DET
ftr-464	1819	5	court	court	NOUN
ftr-464	1819	6	believed	believe	VERB
ftr-464	1819	7	that	that	SCONJ
ftr-464	1819	8	belgium	belgium	NOUN
ftr-464	1819	9	should	should	AUX
ftr-464	1819	10	not	not	PART
ftr-464	1819	11	be	be	AUX
ftr-464	1819	12	required	require	VERB
ftr-464	1819	13	to	to	PART
ftr-464	1819	14	allow	allow	VERB
ftr-464	1819	15	a	a	DET
ftr-464	1819	16	deduction	deduction	NOUN
ftr-464	1819	17	for	for	ADP
ftr-464	1819	18	contributions	contribution	NOUN
ftr-464	1819	19	to	to	ADP
ftr-464	1819	20	a	a	DET
ftr-464	1819	21	plan	plan	NOUN
ftr-464	1819	22	the	the	DET
ftr-464	1819	23	distributions	distribution	NOUN
ftr-464	1819	24	from	from	ADP
ftr-464	1819	25	which	which	PRON
ftr-464	1819	26	would	would	AUX
ftr-464	1819	27	not	not	PART
ftr-464	1819	28	be	be	AUX
ftr-464	1819	29	subject	subject	ADJ
ftr-464	1819	30	to	to	ADP
ftr-464	1819	31	belgium	belgium	NOUN
ftr-464	1819	32	tax	tax	NOUN
ftr-464	1819	33	.	.	PUNCT
ftr-464	1820	1	i	i	PRON
ftr-464	1820	2	d.	d.	PROPN
ftr-464	1820	3	for	for	ADP
ftr-464	1820	4	a	a	DET
ftr-464	1820	5	subsequent	subsequent	ADJ
ftr-464	1820	6	limitation	limitation	NOUN
ftr-464	1820	7	imposed	impose	VERB
ftr-464	1820	8	by	by	ADP
ftr-464	1820	9	the	the	DET
ftr-464	1820	10	court	court	NOUN
ftr-464	1820	11	on	on	ADP
ftr-464	1820	12	the	the	DET
ftr-464	1820	13	principle	principle	NOUN
ftr-464	1820	14	of	of	ADP
ftr-464	1820	15	"	"	PUNCT
ftr-464	1820	16	cohesion	cohesion	NOUN
ftr-464	1820	17	,	,	PUNCT
ftr-464	1820	18	"	"	PUNCT
ftr-464	1820	19	see	see	VERB
ftr-464	1820	20	discussion	discussion	NOUN
ftr-464	1820	21	of	of	ADP
ftr-464	1820	22	the	the	DET
ftr-464	1820	23	wielockx	wielockx	NOUN
ftr-464	1820	24	case	case	NOUN
ftr-464	1820	25	.	.	PUNCT
ftr-464	1821	1	supra	supra	PROPN
ftr-464	1821	2	note	note	PROPN
ftr-464	1821	3	248	248	NUM
ftr-464	1821	4	.	.	PUNCT
ftr-464	1822	1	the	the	DET
ftr-464	1822	2	bachmann	bachmann	PROPN
ftr-464	1822	3	case	case	NOUN
ftr-464	1822	4	is	be	AUX
ftr-464	1822	5	further	far	ADV
ftr-464	1822	6	discussed	discuss	VERB
ftr-464	1822	7	in	in	ADP
ftr-464	1822	8	muten	muten	NOUN
ftr-464	1822	9	,	,	PUNCT
ftr-464	1822	10	supra	supra	PROPN
ftr-464	1822	11	note	note	NOUN
ftr-464	1822	12	72	72	NUM
ftr-464	1822	13	.	.	PUNCT
ftr-464	1822	14	1996	1996	NUM
ftr-464	1822	15	]	]	PUNCT
ftr-464	1823	1	florida	florida	PROPN
ftr-464	1823	2	tax	tax	PROPN
ftr-464	1823	3	review	review	NOUN
ftr-464	1823	4	the	the	DET
ftr-464	1823	5	past	past	ADJ
ftr-464	1823	6	reluctance	reluctance	NOUN
ftr-464	1823	7	of	of	ADP
ftr-464	1823	8	the	the	DET
ftr-464	1823	9	u.s	u.s	PROPN
ftr-464	1823	10	.	.	PROPN
ftr-464	1823	11	to	to	PART
ftr-464	1823	12	relinquish	relinquish	VERB
ftr-464	1823	13	source	source	NOUN
ftr-464	1823	14	-	-	PUNCT
ftr-464	1823	15	based	base	VERB
ftr-464	1823	16	tax	tax	NOUN
ftr-464	1823	17	over	over	ADP
ftr-464	1823	18	pensions	pension	NOUN
ftr-464	1823	19	in	in	ADP
ftr-464	1823	20	this	this	DET
ftr-464	1823	21	context	context	NOUN
ftr-464	1823	22	can	can	AUX
ftr-464	1823	23	perhaps	perhaps	ADV
ftr-464	1823	24	be	be	AUX
ftr-464	1823	25	attributed	attribute	VERB
ftr-464	1823	26	to	to	ADP
ftr-464	1823	27	the	the	DET
ftr-464	1823	28	following	follow	VERB
ftr-464	1823	29	factors	factor	NOUN
ftr-464	1823	30	.	.	PUNCT
ftr-464	1824	1	because	because	SCONJ
ftr-464	1824	2	a	a	DET
ftr-464	1824	3	foreign	foreign	ADJ
ftr-464	1824	4	plan	plan	NOUN
ftr-464	1824	5	is	be	AUX
ftr-464	1824	6	ordinarily	ordinarily	ADV
ftr-464	1824	7	not	not	PART
ftr-464	1824	8	a	a	DET
ftr-464	1824	9	qualified	qualified	ADJ
ftr-464	1824	10	plan	plan	NOUN
ftr-464	1824	11	under	under	ADP
ftr-464	1824	12	the	the	DET
ftr-464	1824	13	internal	internal	ADJ
ftr-464	1824	14	revenue	revenue	NOUN
ftr-464	1824	15	code	code	NOUN
ftr-464	1824	16	,	,	PUNCT
ftr-464	1824	17	the	the	DET
ftr-464	1824	18	appropriate	appropriate	ADJ
ftr-464	1824	19	time	time	NOUN
ftr-464	1824	20	for	for	SCONJ
ftr-464	1824	21	the	the	DET
ftr-464	1824	22	u.s	u.s	PROPN
ftr-464	1824	23	.	.	PROPN
ftr-464	1824	24	to	to	PART
ftr-464	1824	25	impose	impose	VERB
ftr-464	1824	26	its	its	PRON
ftr-464	1824	27	tax	tax	NOUN
ftr-464	1824	28	is	be	AUX
ftr-464	1824	29	when	when	SCONJ
ftr-464	1824	30	contributions	contribution	NOUN
ftr-464	1824	31	are	be	AUX
ftr-464	1824	32	made	make	VERB
ftr-464	1824	33	(	(	PUNCT
ftr-464	1824	34	or	or	CCONJ
ftr-464	1824	35	,	,	PUNCT
ftr-464	1824	36	if	if	SCONJ
ftr-464	1824	37	later	later	ADV
ftr-464	1824	38	,	,	PUNCT
ftr-464	1824	39	when	when	SCONJ
ftr-464	1824	40	they	they	PRON
ftr-464	1824	41	are	be	AUX
ftr-464	1824	42	vested	vest	VERB
ftr-464	1824	43	)	)	PUNCT
ftr-464	1824	44	.	.	PUNCT
ftr-464	1825	1	even	even	ADV
ftr-464	1825	2	if	if	SCONJ
ftr-464	1825	3	the	the	DET
ftr-464	1825	4	plan	plan	NOUN
ftr-464	1825	5	situs	situs	PROPN
ftr-464	1825	6	is	be	AUX
ftr-464	1825	7	a	a	DET
ftr-464	1825	8	country	country	NOUN
ftr-464	1825	9	having	have	VERB
ftr-464	1825	10	a	a	DET
ftr-464	1825	11	treaty	treaty	NOUN
ftr-464	1825	12	with	with	ADP
ftr-464	1825	13	the	the	DET
ftr-464	1825	14	u.s	u.s	PROPN
ftr-464	1825	15	.	.	PROPN
ftr-464	1825	16	,	,	PUNCT
ftr-464	1825	17	the	the	DET
ftr-464	1825	18	u.s	u.s	PROPN
ftr-464	1825	19	.	.	PROPN
ftr-464	1825	20	may	may	AUX
ftr-464	1825	21	not	not	PART
ftr-464	1825	22	be	be	AUX
ftr-464	1825	23	able	able	ADJ
ftr-464	1825	24	to	to	PART
ftr-464	1825	25	determine	determine	VERB
ftr-464	1825	26	at	at	ADP
ftr-464	1825	27	that	that	DET
ftr-464	1825	28	time	time	NOUN
ftr-464	1825	29	whether	whether	SCONJ
ftr-464	1825	30	any	any	DET
ftr-464	1825	31	country	country	NOUN
ftr-464	1825	32	will	will	AUX
ftr-464	1825	33	ultimately	ultimately	ADV
ftr-464	1825	34	impose	impose	VERB
ftr-464	1825	35	a	a	DET
ftr-464	1825	36	residence	residence	NOUN
ftr-464	1825	37	-	-	PUNCT
ftr-464	1825	38	based	base	VERB
ftr-464	1825	39	tax	tax	NOUN
ftr-464	1825	40	on	on	ADP
ftr-464	1825	41	the	the	DET
ftr-464	1825	42	pension	pension	NOUN
ftr-464	1825	43	income	income	NOUN
ftr-464	1825	44	.	.	PUNCT
ftr-464	1826	1	at	at	ADP
ftr-464	1826	2	the	the	DET
ftr-464	1826	3	time	time	NOUN
ftr-464	1826	4	of	of	ADP
ftr-464	1826	5	the	the	DET
ftr-464	1826	6	contributions	contribution	NOUN
ftr-464	1826	7	,	,	PUNCT
ftr-464	1826	8	the	the	DET
ftr-464	1826	9	employee	employee	NOUN
ftr-464	1826	10	may	may	AUX
ftr-464	1826	11	be	be	AUX
ftr-464	1826	12	a	a	DET
ftr-464	1826	13	resident	resident	NOUN
ftr-464	1826	14	of	of	ADP
ftr-464	1826	15	the	the	DET
ftr-464	1826	16	u.s	u.s	PROPN
ftr-464	1826	17	.	.	PROPN
ftr-464	1826	18	for	for	ADP
ftr-464	1826	19	tax	tax	NOUN
ftr-464	1826	20	purposes	purpose	NOUN
ftr-464	1826	21	.	.	PUNCT
ftr-464	1827	1	the	the	DET
ftr-464	1827	2	u.s	u.s	PROPN
ftr-464	1827	3	.	.	PROPN
ftr-464	1827	4	can	can	AUX
ftr-464	1827	5	not	not	PART
ftr-464	1827	6	be	be	AUX
ftr-464	1827	7	sure	sure	ADJ
ftr-464	1827	8	that	that	SCONJ
ftr-464	1827	9	the	the	DET
ftr-464	1827	10	employee	employee	NOUN
ftr-464	1827	11	will	will	AUX
ftr-464	1827	12	retire	retire	VERB
ftr-464	1827	13	in	in	ADP
ftr-464	1827	14	the	the	DET
ftr-464	1827	15	country	country	NOUN
ftr-464	1827	16	of	of	ADP
ftr-464	1827	17	the	the	DET
ftr-464	1827	18	plan	plan	NOUN
ftr-464	1827	19	's	's	PART
ftr-464	1827	20	situs	situs	PROPN
ftr-464	1827	21	.	.	PUNCT
ftr-464	1828	1	that	that	DET
ftr-464	1828	2	country	country	NOUN
ftr-464	1828	3	may	may	AUX
ftr-464	1828	4	impose	impose	VERB
ftr-464	1828	5	tax	tax	NOUN
ftr-464	1828	6	only	only	ADV
ftr-464	1828	7	at	at	ADP
ftr-464	1828	8	the	the	DET
ftr-464	1828	9	time	time	NOUN
ftr-464	1828	10	of	of	ADP
ftr-464	1828	11	distributions	distribution	NOUN
ftr-464	1828	12	from	from	ADP
ftr-464	1828	13	the	the	DET
ftr-464	1828	14	plan	plan	NOUN
ftr-464	1828	15	and	and	CCONJ
ftr-464	1828	16	only	only	ADV
ftr-464	1828	17	if	if	SCONJ
ftr-464	1828	18	the	the	DET
ftr-464	1828	19	employee	employee	NOUN
ftr-464	1828	20	is	be	AUX
ftr-464	1828	21	resident	resident	ADJ
ftr-464	1828	22	at	at	ADP
ftr-464	1828	23	that	that	DET
ftr-464	1828	24	time	time	NOUN
ftr-464	1828	25	(	(	PUNCT
ftr-464	1828	26	because	because	SCONJ
ftr-464	1828	27	the	the	DET
ftr-464	1828	28	underlying	underlying	ADJ
ftr-464	1828	29	services	service	NOUN
ftr-464	1828	30	were	be	AUX
ftr-464	1828	31	performed	perform	VERB
ftr-464	1828	32	elsewhere	elsewhere	ADV
ftr-464	1828	33	)	)	PUNCT
ftr-464	1828	34	.	.	PUNCT
ftr-464	1829	1	(	(	PUNCT
ftr-464	1829	2	by	by	ADP
ftr-464	1829	3	way	way	NOUN
ftr-464	1829	4	of	of	ADP
ftr-464	1829	5	analogy	analogy	NOUN
ftr-464	1829	6	,	,	PUNCT
ftr-464	1829	7	when	when	SCONJ
ftr-464	1829	8	the	the	DET
ftr-464	1829	9	only	only	ADJ
ftr-464	1829	10	nexus	nexus	NOUN
ftr-464	1829	11	of	of	ADP
ftr-464	1829	12	the	the	DET
ftr-464	1829	13	u.s	u.s	PROPN
ftr-464	1829	14	.	.	PROPN
ftr-464	1829	15	with	with	ADP
ftr-464	1829	16	a	a	DET
ftr-464	1829	17	pension	pension	NOUN
ftr-464	1829	18	is	be	AUX
ftr-464	1829	19	the	the	DET
ftr-464	1829	20	situs	situs	PROPN
ftr-464	1829	21	of	of	ADP
ftr-464	1829	22	the	the	DET
ftr-464	1829	23	pension	pension	NOUN
ftr-464	1829	24	trust	trust	NOUN
ftr-464	1829	25	,	,	PUNCT
ftr-464	1829	26	the	the	DET
ftr-464	1829	27	u.s	u.s	PROPN
ftr-464	1829	28	.	.	PROPN
ftr-464	1829	29	taxes	taxis	NOUN
ftr-464	1829	30	only	only	ADV
ftr-464	1829	31	the	the	DET
ftr-464	1829	32	accretions	accretion	NOUN
ftr-464	1829	33	element	element	NOUN
ftr-464	1829	34	of	of	ADP
ftr-464	1829	35	a	a	DET
ftr-464	1829	36	distribution	distribution	NOUN
ftr-464	1829	37	and	and	CCONJ
ftr-464	1829	38	forgives	forgive	VERB
ftr-464	1829	39	that	that	DET
ftr-464	1829	40	tax	tax	NOUN
ftr-464	1829	41	in	in	ADP
ftr-464	1829	42	many	many	ADJ
ftr-464	1829	43	cases	case	NOUN
ftr-464	1829	44	under	under	ADP
ftr-464	1829	45	section	section	NOUN
ftr-464	1829	46	871(f	871(f	PROPN
ftr-464	1829	47	)	)	PUNCT
ftr-464	1829	48	)	)	PUNCT
ftr-464	1829	49	.	.	PUNCT
ftr-464	1830	1	it	it	PRON
ftr-464	1830	2	is	be	AUX
ftr-464	1830	3	possible	possible	ADJ
ftr-464	1830	4	that	that	SCONJ
ftr-464	1830	5	the	the	DET
ftr-464	1830	6	employee	employee	NOUN
ftr-464	1830	7	will	will	AUX
ftr-464	1830	8	retire	retire	VERB
ftr-464	1830	9	in	in	ADP
ftr-464	1830	10	the	the	DET
ftr-464	1830	11	cayman	cayman	PROPN
ftr-464	1830	12	islands	island	NOUN
ftr-464	1830	13	,	,	PUNCT
ftr-464	1830	14	or	or	CCONJ
ftr-464	1830	15	some	some	DET
ftr-464	1830	16	other	other	ADJ
ftr-464	1830	17	country	country	NOUN
ftr-464	1830	18	not	not	PART
ftr-464	1830	19	having	have	VERB
ftr-464	1830	20	a	a	DET
ftr-464	1830	21	treaty	treaty	NOUN
ftr-464	1830	22	with	with	ADP
ftr-464	1830	23	the	the	DET
ftr-464	1830	24	u.s	u.s	PROPN
ftr-464	1830	25	.	.	PROPN
ftr-464	1830	26	thus	thus	ADV
ftr-464	1830	27	,	,	PUNCT
ftr-464	1830	28	if	if	SCONJ
ftr-464	1830	29	the	the	DET
ftr-464	1830	30	u.s	u.s	PROPN
ftr-464	1830	31	.	.	PROPN
ftr-464	1830	32	forbears	forbear	VERB
ftr-464	1830	33	from	from	ADP
ftr-464	1830	34	immediate	immediate	ADJ
ftr-464	1830	35	imposition	imposition	NOUN
ftr-464	1830	36	of	of	ADP
ftr-464	1830	37	source	source	NOUN
ftr-464	1830	38	-	-	PUNCT
ftr-464	1830	39	based	base	VERB
ftr-464	1830	40	tax	tax	NOUN
ftr-464	1830	41	,	,	PUNCT
ftr-464	1830	42	it	it	PRON
ftr-464	1830	43	can	can	AUX
ftr-464	1830	44	not	not	PART
ftr-464	1830	45	be	be	AUX
ftr-464	1830	46	assured	assure	VERB
ftr-464	1830	47	that	that	SCONJ
ftr-464	1830	48	residence	residence	NOUN
ftr-464	1830	49	tax	tax	NOUN
ftr-464	1830	50	will	will	AUX
ftr-464	1830	51	ever	ever	ADV
ftr-464	1830	52	be	be	AUX
ftr-464	1830	53	imposed	impose	VERB
ftr-464	1830	54	.	.	PUNCT
ftr-464	1831	1	this	this	DET
ftr-464	1831	2	concern	concern	NOUN
ftr-464	1831	3	may	may	AUX
ftr-464	1831	4	perhaps	perhaps	ADV
ftr-464	1831	5	be	be	AUX
ftr-464	1831	6	addressed	address	VERB
ftr-464	1831	7	by	by	ADP
ftr-464	1831	8	the	the	DET
ftr-464	1831	9	u.s	u.s	PROPN
ftr-464	1831	10	.	.	PROPN
ftr-464	1831	11	providing	provide	VERB
ftr-464	1831	12	merely	merely	ADV
ftr-464	1831	13	a	a	DET
ftr-464	1831	14	deferral	deferral	NOUN
ftr-464	1831	15	of	of	ADP
ftr-464	1831	16	its	its	PRON
ftr-464	1831	17	source	source	NOUN
ftr-464	1831	18	-	-	PUNCT
ftr-464	1831	19	based	base	VERB
ftr-464	1831	20	tax	tax	NOUN
ftr-464	1831	21	at	at	ADP
ftr-464	1831	22	the	the	DET
ftr-464	1831	23	time	time	NOUN
ftr-464	1831	24	of	of	ADP
ftr-464	1831	25	the	the	DET
ftr-464	1831	26	contributions	contribution	NOUN
ftr-464	1831	27	to	to	ADP
ftr-464	1831	28	the	the	DET
ftr-464	1831	29	foreign	foreign	ADJ
ftr-464	1831	30	plan	plan	NOUN
ftr-464	1831	31	and	and	CCONJ
ftr-464	1831	32	only	only	ADV
ftr-464	1831	33	if	if	SCONJ
ftr-464	1831	34	the	the	DET
ftr-464	1831	35	situs	situs	PROPN
ftr-464	1831	36	of	of	ADP
ftr-464	1831	37	the	the	DET
ftr-464	1831	38	plan	plan	NOUN
ftr-464	1831	39	is	be	AUX
ftr-464	1831	40	a	a	DET
ftr-464	1831	41	u.s	u.s	PROPN
ftr-464	1831	42	.	.	PROPN
ftr-464	1831	43	treaty	treaty	NOUN
ftr-464	1831	44	partner	partner	NOUN
ftr-464	1831	45	and	and	CCONJ
ftr-464	1831	46	provides	provide	VERB
ftr-464	1831	47	for	for	ADP
ftr-464	1831	48	deferral	deferral	ADJ
ftr-464	1831	49	with	with	ADP
ftr-464	1831	50	respect	respect	NOUN
ftr-464	1831	51	to	to	ADP
ftr-464	1831	52	such	such	DET
ftr-464	1831	53	a	a	DET
ftr-464	1831	54	plan	plan	NOUN
ftr-464	1831	55	.	.	PUNCT
ftr-464	1832	1	under	under	ADP
ftr-464	1832	2	this	this	DET
ftr-464	1832	3	approach	approach	NOUN
ftr-464	1832	4	,	,	PUNCT
ftr-464	1832	5	the	the	DET
ftr-464	1832	6	u.s	u.s	PROPN
ftr-464	1832	7	.	.	PROPN
ftr-464	1832	8	would	would	AUX
ftr-464	1832	9	retain	retain	VERB
ftr-464	1832	10	jurisdiction	jurisdiction	NOUN
ftr-464	1832	11	to	to	PART
ftr-464	1832	12	impose	impose	VERB
ftr-464	1832	13	source	source	NOUN
ftr-464	1832	14	-	-	PUNCT
ftr-464	1832	15	based	base	VERB
ftr-464	1832	16	tax	tax	NOUN
ftr-464	1832	17	on	on	ADP
ftr-464	1832	18	an	an	DET
ftr-464	1832	19	eventual	eventual	ADJ
ftr-464	1832	20	distribution	distribution	NOUN
ftr-464	1832	21	from	from	ADP
ftr-464	1832	22	the	the	DET
ftr-464	1832	23	plan	plan	NOUN
ftr-464	1832	24	if	if	SCONJ
ftr-464	1832	25	residence	residence	NOUN
ftr-464	1832	26	jurisdiction	jurisdiction	NOUN
ftr-464	1832	27	is	be	AUX
ftr-464	1832	28	not	not	PART
ftr-464	1832	29	claimed	claim	VERB
ftr-464	1832	30	at	at	ADP
ftr-464	1832	31	that	that	DET
ftr-464	1832	32	time	time	NOUN
ftr-464	1832	33	by	by	ADP
ftr-464	1832	34	a	a	DET
ftr-464	1832	35	treaty	treaty	NOUN
ftr-464	1832	36	partner	partner	NOUN
ftr-464	1832	37	of	of	ADP
ftr-464	1832	38	the	the	DET
ftr-464	1832	39	u.s	u.s	PROPN
ftr-464	1832	40	.	.	PROPN
ftr-464	1832	41	"	"	PUNCT
ftr-464	1833	1	1	1	NUM
ftr-464	1833	2	the	the	DET
ftr-464	1833	3	country	country	NOUN
ftr-464	1833	4	of	of	ADP
ftr-464	1833	5	the	the	DET
ftr-464	1833	6	plan	plan	NOUN
ftr-464	1833	7	situs	situs	PROPN
ftr-464	1833	8	,	,	PUNCT
ftr-464	1833	9	as	as	ADP
ftr-464	1833	10	a	a	DET
ftr-464	1833	11	u.s	u.s	PROPN
ftr-464	1833	12	.	.	PROPN
ftr-464	1833	13	treaty	treaty	NOUN
ftr-464	1833	14	partner	partner	NOUN
ftr-464	1833	15	,	,	PUNCT
ftr-464	1833	16	would	would	AUX
ftr-464	1833	17	be	be	AUX
ftr-464	1833	18	able	able	ADJ
ftr-464	1833	19	to	to	PART
ftr-464	1833	20	facilitate	facilitate	VERB
ftr-464	1833	21	the	the	DET
ftr-464	1833	22	u.s	u.s	PROPN
ftr-464	1833	23	.	.	PROPN
ftr-464	1833	24	obtaining	obtain	VERB
ftr-464	1833	25	the	the	DET
ftr-464	1833	26	necessary	necessary	ADJ
ftr-464	1833	27	information	information	NOUN
ftr-464	1833	28	to	to	PART
ftr-464	1833	29	impose	impose	VERB
ftr-464	1833	30	tax	tax	NOUN
ftr-464	1833	31	at	at	ADP
ftr-464	1833	32	the	the	DET
ftr-464	1833	33	time	time	NOUN
ftr-464	1833	34	of	of	ADP
ftr-464	1833	35	distribution	distribution	NOUN
ftr-464	1833	36	.	.	PUNCT
ftr-464	1834	1	if	if	SCONJ
ftr-464	1834	2	the	the	DET
ftr-464	1834	3	u.s	u.s	PROPN
ftr-464	1834	4	.	.	PROPN
ftr-464	1834	5	eventually	eventually	ADV
ftr-464	1834	6	surrenders	surrender	VERB
ftr-464	1834	7	its	its	PRON
ftr-464	1834	8	source	source	NOUN
ftr-464	1834	9	-	-	PUNCT
ftr-464	1834	10	based	base	VERB
ftr-464	1834	11	tax	tax	NOUN
ftr-464	1834	12	because	because	SCONJ
ftr-464	1834	13	the	the	DET
ftr-464	1834	14	individual	individual	NOUN
ftr-464	1834	15	retires	retire	VERB
ftr-464	1834	16	as	as	ADP
ftr-464	1834	17	a	a	DET
ftr-464	1834	18	resident	resident	NOUN
ftr-464	1834	19	of	of	ADP
ftr-464	1834	20	a	a	DET
ftr-464	1834	21	treaty	treaty	NOUN
ftr-464	1834	22	partner	partner	NOUN
ftr-464	1834	23	of	of	ADP
ftr-464	1834	24	the	the	DET
ftr-464	1834	25	u.s	u.s	PROPN
ftr-464	1834	26	.	.	PROPN
ftr-464	1834	27	,	,	PUNCT
ftr-464	1834	28	the	the	DET
ftr-464	1834	29	u.s	u.s	PROPN
ftr-464	1834	30	.	.	PROPN
ftr-464	1834	31	is	be	AUX
ftr-464	1834	32	giving	give	VERB
ftr-464	1834	33	up	up	ADP
ftr-464	1834	34	its	its	PRON
ftr-464	1834	35	tax	tax	NOUN
ftr-464	1834	36	as	as	ADP
ftr-464	1834	37	part	part	NOUN
ftr-464	1834	38	of	of	ADP
ftr-464	1834	39	a	a	DET
ftr-464	1834	40	reciprocal	reciprocal	ADJ
ftr-464	1834	41	arrangement	arrangement	NOUN
ftr-464	1834	42	.	.	PUNCT
ftr-464	1835	1	provided	provide	VERB
ftr-464	1835	2	that	that	SCONJ
ftr-464	1835	3	limits	limit	NOUN
ftr-464	1835	4	on	on	ADP
ftr-464	1835	5	the	the	DET
ftr-464	1835	6	dollar	dollar	NOUN
ftr-464	1835	7	amounts	amount	NOUN
ftr-464	1835	8	contributed	contribute	VERB
ftr-464	1835	9	to	to	ADP
ftr-464	1835	10	the	the	DET
ftr-464	1835	11	pension	pension	NOUN
ftr-464	1835	12	plan	plan	NOUN
ftr-464	1835	13	are	be	AUX
ftr-464	1835	14	similar	similar	ADJ
ftr-464	1835	15	to	to	ADP
ftr-464	1835	16	those	those	PRON
ftr-464	1835	17	applied	apply	VERB
ftr-464	1835	18	by	by	ADP
ftr-464	1835	19	the	the	DET
ftr-464	1835	20	u.s	u.s	PROPN
ftr-464	1835	21	.	.	PROPN
ftr-464	1835	22	for	for	ADP
ftr-464	1835	23	contributions	contribution	NOUN
ftr-464	1835	24	to	to	ADP
ftr-464	1835	25	a	a	DET
ftr-464	1835	26	u.s	u.s	PROPN
ftr-464	1835	27	.	.	PROPN
ftr-464	1835	28	qualified	qualified	ADJ
ftr-464	1835	29	pension	pension	NOUN
ftr-464	1835	30	plan	plan	NOUN
ftr-464	1835	31	,	,	PUNCT
ftr-464	1835	32	some	some	DET
ftr-464	1835	33	parity	parity	NOUN
ftr-464	1835	34	in	in	ADP
ftr-464	1835	35	the	the	DET
ftr-464	1835	36	revenues	revenue	NOUN
ftr-464	1835	37	surrendered	surrender	VERB
ftr-464	1835	38	is	be	AUX
ftr-464	1835	39	preserved	preserve	VERB
ftr-464	1835	40	.	.	PUNCT
ftr-464	1836	1	nevertheless	nevertheless	ADV
ftr-464	1836	2	,	,	PUNCT
ftr-464	1836	3	some	some	PRON
ftr-464	1836	4	may	may	AUX
ftr-464	1836	5	question	question	VERB
ftr-464	1836	6	why	why	SCONJ
ftr-464	1836	7	the	the	DET
ftr-464	1836	8	u.s	u.s	PROPN
ftr-464	1836	9	.	.	PROPN
ftr-464	1836	10	should	should	AUX
ftr-464	1836	11	allow	allow	VERB
ftr-464	1836	12	deferral	deferral	NOUN
ftr-464	1836	13	of	of	ADP
ftr-464	1836	14	u.s	u.s	PROPN
ftr-464	1836	15	.	.	PROPN
ftr-464	1836	16	tax	tax	NOUN
ftr-464	1836	17	for	for	ADP
ftr-464	1836	18	contributions	contribution	NOUN
ftr-464	1836	19	to	to	ADP
ftr-464	1836	20	a	a	DET
ftr-464	1836	21	foreign	foreign	ADJ
ftr-464	1836	22	pension	pension	NOUN
ftr-464	1836	23	plan	plan	NOUN
ftr-464	1836	24	that	that	PRON
ftr-464	1836	25	is	be	AUX
ftr-464	1836	26	not	not	PART
ftr-464	1836	27	subject	subject	ADJ
ftr-464	1836	28	to	to	ADP
ftr-464	1836	29	u.s	u.s	PROPN
ftr-464	1836	30	.	.	PROPN
ftr-464	1836	31	standards	standard	NOUN
ftr-464	1836	32	for	for	ADP
ftr-464	1836	33	vesting	vest	VERB
ftr-464	1836	34	,	,	PUNCT
ftr-464	1836	35	funding	funding	NOUN
ftr-464	1836	36	,	,	PUNCT
ftr-464	1836	37	rank	rank	NOUN
ftr-464	1836	38	-	-	PUNCT
ftr-464	1836	39	and	and	CCONJ
ftr-464	1836	40	-	-	PUNCT
ftr-464	1836	41	file	file	NOUN
ftr-464	1836	42	participation	participation	NOUN
ftr-464	1836	43	,	,	PUNCT
ftr-464	1836	44	and	and	CCONJ
ftr-464	1836	45	fiduciary	fiduciary	ADJ
ftr-464	1836	46	behavior	behavior	NOUN
ftr-464	1836	47	.	.	PUNCT
ftr-464	1837	1	allowing	allow	VERB
ftr-464	1837	2	the	the	DET
ftr-464	1837	3	deduction	deduction	NOUN
ftr-464	1837	4	may	may	AUX
ftr-464	1837	5	be	be	AUX
ftr-464	1837	6	seen	see	VERB
ftr-464	1837	7	as	as	ADP
ftr-464	1837	8	undermining	undermine	VERB
ftr-464	1837	9	the	the	DET
ftr-464	1837	10	incentive	incentive	NOUN
ftr-464	1837	11	251	251	NUM
ftr-464	1837	12	.	.	PUNCT
ftr-464	1838	1	however	however	ADV
ftr-464	1838	2	,	,	PUNCT
ftr-464	1838	3	the	the	DET
ftr-464	1838	4	total	total	ADJ
ftr-464	1838	5	amount	amount	NOUN
ftr-464	1838	6	subject	subject	ADJ
ftr-464	1838	7	to	to	ADP
ftr-464	1838	8	tax	tax	NOUN
ftr-464	1838	9	would	would	AUX
ftr-464	1838	10	be	be	AUX
ftr-464	1838	11	reduced	reduce	VERB
ftr-464	1838	12	in	in	ADP
ftr-464	1838	13	terms	term	NOUN
ftr-464	1838	14	of	of	ADP
ftr-464	1838	15	present	present	ADJ
ftr-464	1838	16	value	value	NOUN
ftr-464	1838	17	unless	unless	SCONJ
ftr-464	1838	18	the	the	DET
ftr-464	1838	19	u.s	u.s	PROPN
ftr-464	1838	20	.	.	PROPN
ftr-464	1838	21	were	be	AUX
ftr-464	1838	22	to	to	PART
ftr-464	1838	23	treat	treat	VERB
ftr-464	1838	24	the	the	DET
ftr-464	1838	25	entire	entire	ADJ
ftr-464	1838	26	distribution	distribution	NOUN
ftr-464	1838	27	(	(	PUNCT
ftr-464	1838	28	including	include	VERB
ftr-464	1838	29	the	the	DET
ftr-464	1838	30	accretions	accretion	NOUN
ftr-464	1838	31	element	element	NOUN
ftr-464	1838	32	)	)	PUNCT
ftr-464	1838	33	as	as	ADP
ftr-464	1838	34	u.s	u.s	PROPN
ftr-464	1838	35	.	.	PROPN
ftr-464	1838	36	source	source	NOUN
ftr-464	1838	37	.	.	PUNCT
ftr-464	1839	1	[	[	X
ftr-464	1839	2	vol	vol	X
ftr-464	1839	3	3:6	3:6	NUM
ftr-464	1839	4	u.s	u.s	PROPN
ftr-464	1839	5	.	.	PROPN
ftr-464	1839	6	income	income	NOUN
ftr-464	1839	7	taxation	taxation	NOUN
ftr-464	1839	8	of	of	ADP
ftr-464	1839	9	cross	cross	ADJ
ftr-464	1839	10	-	-	ADJ
ftr-464	1839	11	border	border	ADJ
ftr-464	1839	12	pensions	pension	NOUN
ftr-464	1839	13	effect	effect	NOUN
ftr-464	1839	14	of	of	ADP
ftr-464	1839	15	the	the	DET
ftr-464	1839	16	tax	tax	NOUN
ftr-464	1839	17	-	-	PUNCT
ftr-464	1839	18	favored	favor	VERB
ftr-464	1839	19	treatment	treatment	NOUN
ftr-464	1839	20	of	of	ADP
ftr-464	1839	21	u.s	u.s	PROPN
ftr-464	1839	22	.	.	PROPN
ftr-464	1839	23	qualified	qualified	ADJ
ftr-464	1839	24	pension	pension	NOUN
ftr-464	1839	25	plans	plan	NOUN
ftr-464	1839	26	because	because	SCONJ
ftr-464	1839	27	the	the	DET
ftr-464	1839	28	same	same	ADJ
ftr-464	1839	29	u.s	u.s	PROPN
ftr-464	1839	30	.	.	PROPN
ftr-464	1839	31	tax	tax	NOUN
ftr-464	1839	32	advantage	advantage	NOUN
ftr-464	1839	33	can	can	AUX
ftr-464	1839	34	be	be	AUX
ftr-464	1839	35	obtained	obtain	VERB
ftr-464	1839	36	without	without	ADP
ftr-464	1839	37	all	all	DET
ftr-464	1839	38	the	the	DET
ftr-464	1839	39	detailed	detailed	ADJ
ftr-464	1839	40	restrictions	restriction	NOUN
ftr-464	1839	41	of	of	ADP
ftr-464	1839	42	a	a	DET
ftr-464	1839	43	u.s	u.s	PROPN
ftr-464	1839	44	.	.	PROPN
ftr-464	1839	45	qualified	qualified	ADJ
ftr-464	1839	46	plan	plan	NOUN
ftr-464	1839	47	.	.	PUNCT
ftr-464	1840	1	it	it	PRON
ftr-464	1840	2	is	be	AUX
ftr-464	1840	3	not	not	PART
ftr-464	1840	4	clear	clear	ADJ
ftr-464	1840	5	whether	whether	SCONJ
ftr-464	1840	6	this	this	DET
ftr-464	1840	7	concern	concern	NOUN
ftr-464	1840	8	is	be	AUX
ftr-464	1840	9	valid	valid	ADJ
ftr-464	1840	10	,	,	PUNCT
ftr-464	1840	11	however	however	ADV
ftr-464	1840	12	.	.	PUNCT
ftr-464	1841	1	the	the	DET
ftr-464	1841	2	true	true	ADJ
ftr-464	1841	3	advantage	advantage	NOUN
ftr-464	1841	4	of	of	ADP
ftr-464	1841	5	a	a	DET
ftr-464	1841	6	tax	tax	NOUN
ftr-464	1841	7	-	-	PUNCT
ftr-464	1841	8	favored	favor	VERB
ftr-464	1841	9	pension	pension	NOUN
ftr-464	1841	10	plan	plan	NOUN
ftr-464	1841	11	(	(	PUNCT
ftr-464	1841	12	exemption	exemption	NOUN
ftr-464	1841	13	of	of	ADP
ftr-464	1841	14	the	the	DET
ftr-464	1841	15	investment	investment	NOUN
ftr-464	1841	16	return	return	NOUN
ftr-464	1841	17	from	from	ADP
ftr-464	1841	18	tax	tax	NOUN
ftr-464	1841	19	in	in	ADP
ftr-464	1841	20	the	the	DET
ftr-464	1841	21	country	country	NOUN
ftr-464	1841	22	where	where	SCONJ
ftr-464	1841	23	the	the	DET
ftr-464	1841	24	plan	plan	NOUN
ftr-464	1841	25	is	be	AUX
ftr-464	1841	26	located	locate	VERB
ftr-464	1841	27	)	)	PUNCT
ftr-464	1841	28	is	be	AUX
ftr-464	1841	29	not	not	PART
ftr-464	1841	30	being	be	AUX
ftr-464	1841	31	granted	grant	VERB
ftr-464	1841	32	by	by	ADP
ftr-464	1841	33	the	the	DET
ftr-464	1841	34	u.s	u.s	PROPN
ftr-464	1841	35	.	.	PROPN
ftr-464	1841	36	in	in	ADP
ftr-464	1841	37	this	this	DET
ftr-464	1841	38	situation	situation	NOUN
ftr-464	1841	39	;	;	PUNCT
ftr-464	1841	40	in	in	ADP
ftr-464	1841	41	fact	fact	NOUN
ftr-464	1841	42	,	,	PUNCT
ftr-464	1841	43	the	the	DET
ftr-464	1841	44	country	country	NOUN
ftr-464	1841	45	in	in	ADP
ftr-464	1841	46	which	which	PRON
ftr-464	1841	47	the	the	DET
ftr-464	1841	48	plan	plan	NOUN
ftr-464	1841	49	is	be	AUX
ftr-464	1841	50	situated	situate	VERB
ftr-464	1841	51	may	may	AUX
ftr-464	1841	52	not	not	PART
ftr-464	1841	53	even	even	ADV
ftr-464	1841	54	grant	grant	VERB
ftr-464	1841	55	complete	complete	ADJ
ftr-464	1841	56	exemption	exemption	NOUN
ftr-464	1841	57	from	from	ADP
ftr-464	1841	58	tax	tax	NOUN
ftr-464	1841	59	for	for	ADP
ftr-464	1841	60	investment	investment	NOUN
ftr-464	1841	61	income	income	NOUN
ftr-464	1841	62	of	of	ADP
ftr-464	1841	63	the	the	DET
ftr-464	1841	64	plan	plan	NOUN
ftr-464	1841	65	.	.	PUNCT
ftr-464	1842	1	moreover	moreover	ADV
ftr-464	1842	2	,	,	PUNCT
ftr-464	1842	3	in	in	ADP
ftr-464	1842	4	the	the	DET
ftr-464	1842	5	case	case	NOUN
ftr-464	1842	6	of	of	ADP
ftr-464	1842	7	contributions	contribution	NOUN
ftr-464	1842	8	made	make	VERB
ftr-464	1842	9	directly	directly	ADV
ftr-464	1842	10	by	by	ADP
ftr-464	1842	11	the	the	DET
ftr-464	1842	12	employer	employer	NOUN
ftr-464	1842	13	,	,	PUNCT
ftr-464	1842	14	if	if	SCONJ
ftr-464	1842	15	the	the	DET
ftr-464	1842	16	u.s	u.s	PROPN
ftr-464	1842	17	.	.	PROPN
ftr-464	1842	18	defers	defer	VERB
ftr-464	1842	19	the	the	DET
ftr-464	1842	20	tax	tax	NOUN
ftr-464	1842	21	on	on	ADP
ftr-464	1842	22	the	the	DET
ftr-464	1842	23	employee	employee	NOUN
ftr-464	1842	24	,	,	PUNCT
ftr-464	1842	25	it	it	PRON
ftr-464	1842	26	would	would	AUX
ftr-464	1842	27	presumably	presumably	ADV
ftr-464	1842	28	also	also	ADV
ftr-464	1842	29	defer	defer	VERB
ftr-464	1842	30	the	the	DET
ftr-464	1842	31	allowance	allowance	NOUN
ftr-464	1842	32	of	of	ADP
ftr-464	1842	33	a	a	DET
ftr-464	1842	34	u.s	u.s	PROPN
ftr-464	1842	35	.	.	PROPN
ftr-464	1842	36	tax	tax	NOUN
ftr-464	1842	37	deductione	deductione	NOUN
ftr-464	1842	38	2	2	NUM
ftr-464	1842	39	for	for	ADP
ftr-464	1842	40	the	the	DET
ftr-464	1842	41	employer.2	employer.2	PROPN
ftr-464	1842	42	-	-	PUNCT
ftr-464	1842	43	3	3	NUM
ftr-464	1842	44	further	far	ADV
ftr-464	1842	45	,	,	PUNCT
ftr-464	1842	46	the	the	DET
ftr-464	1842	47	employee	employee	NOUN
ftr-464	1842	48	's	's	PART
ftr-464	1842	49	decision	decision	NOUN
ftr-464	1842	50	to	to	PART
ftr-464	1842	51	make	make	VERB
ftr-464	1842	52	contributions	contribution	NOUN
ftr-464	1842	53	in	in	ADP
ftr-464	1842	54	respect	respect	NOUN
ftr-464	1842	55	of	of	ADP
ftr-464	1842	56	u.s	u.s	PROPN
ftr-464	1842	57	.	.	PROPN
ftr-464	1842	58	services	service	NOUN
ftr-464	1842	59	to	to	ADP
ftr-464	1842	60	a	a	DET
ftr-464	1842	61	pension	pension	NOUN
ftr-464	1842	62	plan	plan	NOUN
ftr-464	1842	63	situated	situate	VERB
ftr-464	1842	64	outside	outside	ADP
ftr-464	1842	65	the	the	DET
ftr-464	1842	66	u.s	u.s	PROPN
ftr-464	1842	67	.	.	PROPN
ftr-464	1842	68	,	,	PUNCT
ftr-464	1842	69	but	but	CCONJ
ftr-464	1842	70	in	in	ADP
ftr-464	1842	71	a	a	DET
ftr-464	1842	72	country	country	NOUN
ftr-464	1842	73	that	that	PRON
ftr-464	1842	74	is	be	AUX
ftr-464	1842	75	a	a	DET
ftr-464	1842	76	u.s	u.s	PROPN
ftr-464	1842	77	.	.	PROPN
ftr-464	1842	78	treaty	treaty	NOUN
ftr-464	1842	79	partner	partner	NOUN
ftr-464	1842	80	,	,	PUNCT
ftr-464	1842	81	is	be	AUX
ftr-464	1842	82	more	more	ADV
ftr-464	1842	83	likely	likely	ADJ
ftr-464	1842	84	to	to	PART
ftr-464	1842	85	be	be	AUX
ftr-464	1842	86	based	base	VERB
ftr-464	1842	87	upon	upon	SCONJ
ftr-464	1842	88	his	his	PRON
ftr-464	1842	89	expected	expect	VERB
ftr-464	1842	90	,	,	PUNCT
ftr-464	1842	91	continuing	continue	VERB
ftr-464	1842	92	relationship	relationship	NOUN
ftr-464	1842	93	with	with	ADP
ftr-464	1842	94	that	that	DET
ftr-464	1842	95	country	country	NOUN
ftr-464	1842	96	,	,	PUNCT
ftr-464	1842	97	than	than	ADP
ftr-464	1842	98	upon	upon	SCONJ
ftr-464	1842	99	avoidance	avoidance	NOUN
ftr-464	1842	100	of	of	ADP
ftr-464	1842	101	the	the	DET
ftr-464	1842	102	requirements	requirement	NOUN
ftr-464	1842	103	of	of	ADP
ftr-464	1842	104	a	a	DET
ftr-464	1842	105	u.s	u.s	PROPN
ftr-464	1842	106	.	.	PROPN
ftr-464	1842	107	qualified	qualified	ADJ
ftr-464	1842	108	plan	plan	NOUN
ftr-464	1842	109	.	.	PUNCT
ftr-464	1843	1	this	this	PRON
ftr-464	1843	2	would	would	AUX
ftr-464	1843	3	seem	seem	VERB
ftr-464	1843	4	to	to	PART
ftr-464	1843	5	be	be	AUX
ftr-464	1843	6	especially	especially	ADV
ftr-464	1843	7	true	true	ADJ
ftr-464	1843	8	where	where	SCONJ
ftr-464	1843	9	the	the	DET
ftr-464	1843	10	employee	employee	NOUN
ftr-464	1843	11	is	be	AUX
ftr-464	1843	12	a	a	DET
ftr-464	1843	13	national	national	ADJ
ftr-464	1843	14	of	of	ADP
ftr-464	1843	15	(	(	PUNCT
ftr-464	1843	16	or	or	CCONJ
ftr-464	1843	17	has	have	AUX
ftr-464	1843	18	been	be	AUX
ftr-464	1843	19	a	a	DET
ftr-464	1843	20	long	long	ADJ
ftr-464	1843	21	-	-	PUNCT
ftr-464	1843	22	term	term	NOUN
ftr-464	1843	23	resident	resident	NOUN
ftr-464	1843	24	of	of	ADP
ftr-464	1843	25	)	)	PUNCT
ftr-464	1843	26	the	the	DET
ftr-464	1843	27	country	country	NOUN
ftr-464	1843	28	where	where	SCONJ
ftr-464	1843	29	the	the	DET
ftr-464	1843	30	plan	plan	NOUN
ftr-464	1843	31	is	be	AUX
ftr-464	1843	32	situated	situate	VERB
ftr-464	1843	33	.	.	PUNCT
ftr-464	1844	1	moreover	moreover	ADV
ftr-464	1844	2	,	,	PUNCT
ftr-464	1844	3	if	if	SCONJ
ftr-464	1844	4	the	the	DET
ftr-464	1844	5	employee	employee	NOUN
ftr-464	1844	6	has	have	AUX
ftr-464	1844	7	already	already	ADV
ftr-464	1844	8	contributed	contribute	VERB
ftr-464	1844	9	to	to	ADP
ftr-464	1844	10	the	the	DET
ftr-464	1844	11	foreign	foreign	ADJ
ftr-464	1844	12	plan	plan	NOUN
ftr-464	1844	13	prior	prior	ADV
ftr-464	1844	14	to	to	ADP
ftr-464	1844	15	his	his	PRON
ftr-464	1844	16	u.s	u.s	PROPN
ftr-464	1844	17	.	.	PROPN
ftr-464	1844	18	work	work	NOUN
ftr-464	1844	19	assignment	assignment	NOUN
ftr-464	1844	20	,	,	PUNCT
ftr-464	1844	21	there	there	PRON
ftr-464	1844	22	may	may	AUX
ftr-464	1844	23	be	be	AUX
ftr-464	1844	24	significant	significant	ADJ
ftr-464	1844	25	advantages	advantage	NOUN
ftr-464	1844	26	in	in	ADP
ftr-464	1844	27	continuing	continue	VERB
ftr-464	1844	28	with	with	ADP
ftr-464	1844	29	the	the	DET
ftr-464	1844	30	same	same	ADJ
ftr-464	1844	31	plan	plan	NOUN
ftr-464	1844	32	.	.	PUNCT
ftr-464	1844	33	'	'	PUNCT
ftr-464	1845	1	in	in	ADP
ftr-464	1845	2	addition	addition	NOUN
ftr-464	1845	3	,	,	PUNCT
ftr-464	1845	4	it	it	PRON
ftr-464	1845	5	seems	seem	VERB
ftr-464	1845	6	reasonable	reasonable	ADJ
ftr-464	1845	7	for	for	SCONJ
ftr-464	1845	8	the	the	DET
ftr-464	1845	9	u.s	u.s	PROPN
ftr-464	1845	10	.	.	PROPN
ftr-464	1845	11	to	to	PART
ftr-464	1845	12	entrust	entrust	VERB
ftr-464	1845	13	a	a	DET
ftr-464	1845	14	country	country	NOUN
ftr-464	1845	15	with	with	ADP
ftr-464	1845	16	which	which	PRON
ftr-464	1845	17	the	the	DET
ftr-464	1845	18	employee	employee	NOUN
ftr-464	1845	19	has	have	AUX
ftr-464	1845	20	had	have	VERB
ftr-464	1845	21	significant	significant	ADJ
ftr-464	1845	22	ties	tie	NOUN
ftr-464	1845	23	with	with	ADP
ftr-464	1845	24	the	the	DET
ftr-464	1845	25	responsibility	responsibility	NOUN
ftr-464	1845	26	to	to	PART
ftr-464	1845	27	assure	assure	VERB
ftr-464	1845	28	the	the	DET
ftr-464	1845	29	adequacy	adequacy	NOUN
ftr-464	1845	30	and	and	CCONJ
ftr-464	1845	31	safety	safety	NOUN
ftr-464	1845	32	of	of	ADP
ftr-464	1845	33	his	his	PRON
ftr-464	1845	34	retirement	retirement	NOUN
ftr-464	1845	35	arrangements	arrangement	NOUN
ftr-464	1845	36	.	.	PUNCT
ftr-464	1846	1	thus	thus	ADV
ftr-464	1846	2	,	,	PUNCT
ftr-464	1846	3	this	this	DET
ftr-464	1846	4	innovation	innovation	NOUN
ftr-464	1846	5	in	in	ADP
ftr-464	1846	6	the	the	DET
ftr-464	1846	7	1996	1996	NUM
ftr-464	1846	8	u.s	u.s	PROPN
ftr-464	1846	9	.	.	PROPN
ftr-464	1846	10	model	model	NOUN
ftr-464	1846	11	is	be	AUX
ftr-464	1846	12	to	to	PART
ftr-464	1846	13	be	be	AUX
ftr-464	1846	14	commended	commend	VERB
ftr-464	1846	15	.	.	PUNCT
ftr-464	1847	1	the	the	DET
ftr-464	1847	2	u.s	u.s	PROPN
ftr-464	1847	3	.	.	PROPN
ftr-464	1847	4	should	should	AUX
ftr-464	1847	5	provide	provide	VERB
ftr-464	1847	6	more	more	ADV
ftr-464	1847	7	generally	generally	ADV
ftr-464	1847	8	in	in	ADP
ftr-464	1847	9	treaties	treaty	NOUN
ftr-464	1847	10	for	for	ADP
ftr-464	1847	11	the	the	DET
ftr-464	1847	12	giving	giving	NOUN
ftr-464	1847	13	up	up	ADP
ftr-464	1847	14	of	of	ADP
ftr-464	1847	15	source	source	NOUN
ftr-464	1847	16	-	-	PUNCT
ftr-464	1847	17	based	base	VERB
ftr-464	1847	18	tax	tax	NOUN
ftr-464	1847	19	on	on	ADP
ftr-464	1847	20	contributions	contribution	NOUN
ftr-464	1847	21	to	to	ADP
ftr-464	1847	22	pension	pension	NOUN
ftr-464	1847	23	plans	plan	NOUN
ftr-464	1847	24	situated	situate	VERB
ftr-464	1847	25	in	in	ADP
ftr-464	1847	26	the	the	DET
ftr-464	1847	27	other	other	ADJ
ftr-464	1847	28	treaty	treaty	NOUN
ftr-464	1847	29	country	country	NOUN
ftr-464	1847	30	where	where	SCONJ
ftr-464	1847	31	the	the	DET
ftr-464	1847	32	other	other	ADJ
ftr-464	1847	33	treaty	treaty	NOUN
ftr-464	1847	34	country	country	NOUN
ftr-464	1847	35	also	also	ADV
ftr-464	1847	36	provides	provide	VERB
ftr-464	1847	37	employee	employee	NOUN
ftr-464	1847	38	tax	tax	NOUN
ftr-464	1847	39	deferral	deferral	NOUN
ftr-464	1847	40	with	with	ADP
ftr-464	1847	41	respect	respect	NOUN
ftr-464	1847	42	to	to	PART
ftr-464	1847	43	plan	plan	VERB
ftr-464	1847	44	contributions	contribution	NOUN
ftr-464	1847	45	.	.	PUNCT
ftr-464	1848	1	this	this	DET
ftr-464	1848	2	treaty	treaty	NOUN
ftr-464	1848	3	policy	policy	NOUN
ftr-464	1848	4	is	be	AUX
ftr-464	1848	5	especially	especially	ADV
ftr-464	1848	6	compelling	compelling	ADJ
ftr-464	1848	7	if	if	SCONJ
ftr-464	1848	8	limited	limit	VERB
ftr-464	1848	9	to	to	ADP
ftr-464	1848	10	cases	case	NOUN
ftr-464	1848	11	where	where	SCONJ
ftr-464	1848	12	the	the	DET
ftr-464	1848	13	employee	employee	NOUN
ftr-464	1848	14	is	be	AUX
ftr-464	1848	15	a	a	DET
ftr-464	1848	16	national	national	ADJ
ftr-464	1848	17	(	(	PUNCT
ftr-464	1848	18	or	or	CCONJ
ftr-464	1848	19	prior	prior	ADJ
ftr-464	1848	20	resident	resident	NOUN
ftr-464	1848	21	)	)	PUNCT
ftr-464	1848	22	of	of	ADP
ftr-464	1848	23	the	the	DET
ftr-464	1848	24	252	252	NUM
ftr-464	1848	25	.	.	PUNCT
ftr-464	1849	1	the	the	DET
ftr-464	1849	2	restrictions	restriction	NOUN
ftr-464	1849	3	of	of	ADP
ftr-464	1849	4	§	§	PROPN
ftr-464	1849	5	404(a)(5	404(a)(5	PROPN
ftr-464	1849	6	)	)	PUNCT
ftr-464	1849	7	would	would	AUX
ftr-464	1849	8	apply	apply	VERB
ftr-464	1849	9	because	because	SCONJ
ftr-464	1849	10	the	the	DET
ftr-464	1849	11	plan	plan	NOUN
ftr-464	1849	12	would	would	AUX
ftr-464	1849	13	not	not	PART
ftr-464	1849	14	be	be	AUX
ftr-464	1849	15	a	a	DET
ftr-464	1849	16	qualified	qualified	ADJ
ftr-464	1849	17	plan	plan	NOUN
ftr-464	1849	18	for	for	ADP
ftr-464	1849	19	u.s	u.s	PROPN
ftr-464	1849	20	.	.	PROPN
ftr-464	1849	21	tax	tax	NOUN
ftr-464	1849	22	purposes	purpose	NOUN
ftr-464	1849	23	.	.	PUNCT
ftr-464	1850	1	the	the	DET
ftr-464	1850	2	more	more	ADV
ftr-464	1850	3	lenient	lenient	ADJ
ftr-464	1850	4	rules	rule	NOUN
ftr-464	1850	5	of	of	ADP
ftr-464	1850	6	§	§	PROPN
ftr-464	1850	7	404a	404a	PROPN
ftr-464	1850	8	are	be	AUX
ftr-464	1850	9	inapplicable	inapplicable	ADJ
ftr-464	1850	10	to	to	ADP
ftr-464	1850	11	"	"	PUNCT
ftr-464	1850	12	any	any	DET
ftr-464	1850	13	item	item	NOUN
ftr-464	1850	14	to	to	ADP
ftr-464	1850	15	the	the	DET
ftr-464	1850	16	extent	extent	NOUN
ftr-464	1850	17	such	such	ADJ
ftr-464	1850	18	item	item	NOUN
ftr-464	1850	19	is	be	AUX
ftr-464	1850	20	attributable	attributable	ADJ
ftr-464	1850	21	to	to	ADP
ftr-464	1850	22	services	service	NOUN
ftr-464	1850	23	...	...	PUNCT
ftr-464	1850	24	performed	perform	VERB
ftr-464	1850	25	in	in	ADP
ftr-464	1850	26	the	the	DET
ftr-464	1850	27	united	united	PROPN
ftr-464	1850	28	states	states	PROPN
ftr-464	1850	29	the	the	DET
ftr-464	1850	30	compensation	compensation	NOUN
ftr-464	1850	31	for	for	ADP
ftr-464	1850	32	which	which	PRON
ftr-464	1850	33	is	be	AUX
ftr-464	1850	34	subject	subject	ADJ
ftr-464	1850	35	to	to	ADP
ftr-464	1850	36	tax	tax	NOUN
ftr-464	1850	37	under	under	ADP
ftr-464	1850	38	this	this	DET
ftr-464	1850	39	chapter	chapter	NOUN
ftr-464	1850	40	.	.	PUNCT
ftr-464	1850	41	"	"	PUNCT
ftr-464	1851	1	irc	irc	PROPN
ftr-464	1851	2	§	§	PROPN
ftr-464	1851	3	404a(g)(1)(b	404a(g)(1)(b	PROPN
ftr-464	1851	4	)	)	PUNCT
ftr-464	1851	5	.	.	PUNCT
ftr-464	1852	1	253	253	NUM
ftr-464	1852	2	.	.	PUNCT
ftr-464	1853	1	however	however	ADV
ftr-464	1853	2	,	,	PUNCT
ftr-464	1853	3	if	if	SCONJ
ftr-464	1853	4	the	the	DET
ftr-464	1853	5	employee	employee	NOUN
ftr-464	1853	6	is	be	AUX
ftr-464	1853	7	treated	treat	VERB
ftr-464	1853	8	as	as	ADP
ftr-464	1853	9	receiving	receive	VERB
ftr-464	1853	10	compensation	compensation	NOUN
ftr-464	1853	11	and	and	CCONJ
ftr-464	1853	12	then	then	ADV
ftr-464	1853	13	making	make	VERB
ftr-464	1853	14	a	a	DET
ftr-464	1853	15	deductible	deductible	ADJ
ftr-464	1853	16	contribution	contribution	NOUN
ftr-464	1853	17	to	to	ADP
ftr-464	1853	18	the	the	DET
ftr-464	1853	19	foreign	foreign	ADJ
ftr-464	1853	20	pension	pension	NOUN
ftr-464	1853	21	plan	plan	NOUN
ftr-464	1853	22	,	,	PUNCT
ftr-464	1853	23	there	there	PRON
ftr-464	1853	24	would	would	AUX
ftr-464	1853	25	be	be	AUX
ftr-464	1853	26	no	no	DET
ftr-464	1853	27	deferral	deferral	NOUN
ftr-464	1853	28	of	of	ADP
ftr-464	1853	29	the	the	DET
ftr-464	1853	30	employer	employer	NOUN
ftr-464	1853	31	's	's	PART
ftr-464	1853	32	deduction	deduction	NOUN
ftr-464	1853	33	for	for	ADP
ftr-464	1853	34	u.s	u.s	PROPN
ftr-464	1853	35	.	.	PROPN
ftr-464	1853	36	tax	tax	NOUN
ftr-464	1853	37	purposes	purpose	NOUN
ftr-464	1853	38	.	.	PUNCT
ftr-464	1854	1	254	254	NUM
ftr-464	1854	2	.	.	PUNCT
ftr-464	1855	1	it	it	PRON
ftr-464	1855	2	has	have	AUX
ftr-464	1855	3	been	be	AUX
ftr-464	1855	4	suggested	suggest	VERB
ftr-464	1855	5	that	that	SCONJ
ftr-464	1855	6	the	the	DET
ftr-464	1855	7	"	"	PUNCT
ftr-464	1855	8	right	right	NOUN
ftr-464	1855	9	of	of	ADP
ftr-464	1855	10	deduction	deduction	NOUN
ftr-464	1855	11	[	[	X
ftr-464	1855	12	be	be	AUX
ftr-464	1855	13	limited	limit	VERB
ftr-464	1855	14	]	]	PUNCT
ftr-464	1855	15	to	to	ADP
ftr-464	1855	16	persons	person	NOUN
ftr-464	1855	17	with	with	ADP
ftr-464	1855	18	legitimate	legitimate	ADJ
ftr-464	1855	19	reasons	reason	NOUN
ftr-464	1855	20	for	for	ADP
ftr-464	1855	21	requesting	request	VERB
ftr-464	1855	22	deductions	deduction	NOUN
ftr-464	1855	23	-	-	PUNCT
ftr-464	1855	24	say	say	VERB
ftr-464	1855	25	,	,	PUNCT
ftr-464	1855	26	having	having	AUX
ftr-464	1855	27	moved	move	VERB
ftr-464	1855	28	internationally	internationally	ADV
ftr-464	1855	29	"	"	PUNCT
ftr-464	1855	30	;	;	PUNCT
ftr-464	1855	31	in	in	ADP
ftr-464	1855	32	other	other	ADJ
ftr-464	1855	33	words	word	NOUN
ftr-464	1855	34	,	,	PUNCT
ftr-464	1855	35	limited	limit	VERB
ftr-464	1855	36	to	to	ADP
ftr-464	1855	37	"	"	PUNCT
ftr-464	1855	38	cases	case	NOUN
ftr-464	1855	39	where	where	SCONJ
ftr-464	1855	40	it	it	PRON
ftr-464	1855	41	is	be	AUX
ftr-464	1855	42	required	require	VERB
ftr-464	1855	43	to	to	PART
ftr-464	1855	44	safeguard	safeguard	VERB
ftr-464	1855	45	the	the	DET
ftr-464	1855	46	principle	principle	NOUN
ftr-464	1855	47	of	of	ADP
ftr-464	1855	48	mobility	mobility	NOUN
ftr-464	1855	49	of	of	ADP
ftr-464	1855	50	labor	labor	NOUN
ftr-464	1855	51	.	.	PUNCT
ftr-464	1855	52	"	"	PUNCT
ftr-464	1856	1	see	see	VERB
ftr-464	1856	2	muten	muten	PROPN
ftr-464	1856	3	,	,	PUNCT
ftr-464	1856	4	supra	supra	PROPN
ftr-464	1856	5	note	note	PROPN
ftr-464	1856	6	72	72	NUM
ftr-464	1856	7	,	,	PUNCT
ftr-464	1856	8	at	at	ADP
ftr-464	1856	9	§	§	PROPN
ftr-464	1856	10	viii	viii	NOUN
ftr-464	1856	11	.	.	PUNCT
ftr-464	1857	1	bissell	bissell	PROPN
ftr-464	1857	2	&	&	CCONJ
ftr-464	1857	3	giardina	giardina	PROPN
ftr-464	1857	4	point	point	VERB
ftr-464	1857	5	out	out	ADP
ftr-464	1857	6	that	that	SCONJ
ftr-464	1857	7	"	"	PUNCT
ftr-464	1857	8	many	many	ADJ
ftr-464	1857	9	u.s	u.s	PROPN
ftr-464	1857	10	.	.	PROPN
ftr-464	1857	11	plans	plan	NOUN
ftr-464	1857	12	exclude	exclude	VERB
ftr-464	1857	13	foreign	foreign	ADJ
ftr-464	1857	14	nationals	national	NOUN
ftr-464	1857	15	who	who	PRON
ftr-464	1857	16	retain	retain	VERB
ftr-464	1857	17	[	[	X
ftr-464	1857	18	home	home	NOUN
ftr-464	1857	19	country	country	NOUN
ftr-464	1857	20	pension	pension	NOUN
ftr-464	1857	21	]	]	PUNCT
ftr-464	1857	22	coverage	coverage	NOUN
ftr-464	1857	23	"	"	PUNCT
ftr-464	1857	24	;	;	PUNCT
ftr-464	1857	25	they	they	PRON
ftr-464	1857	26	explain	explain	VERB
ftr-464	1857	27	that	that	SCONJ
ftr-464	1857	28	"	"	PUNCT
ftr-464	1857	29	because	because	SCONJ
ftr-464	1857	30	such	such	ADJ
ftr-464	1857	31	groups	group	NOUN
ftr-464	1857	32	are	be	AUX
ftr-464	1857	33	relatively	relatively	ADV
ftr-464	1857	34	small	small	ADJ
ftr-464	1857	35	,	,	PUNCT
ftr-464	1857	36	and/or	and/or	CCONJ
ftr-464	1857	37	highly	highly	ADV
ftr-464	1857	38	compensated	compensate	VERB
ftr-464	1857	39	,	,	PUNCT
ftr-464	1857	40	usually	usually	ADV
ftr-464	1857	41	no	no	DET
ftr-464	1857	42	prohibited	prohibit	VERB
ftr-464	1857	43	'	'	PUNCT
ftr-464	1857	44	discrimination	discrimination	NOUN
ftr-464	1857	45	'	'	PUNCT
ftr-464	1857	46	results	result	NOUN
ftr-464	1857	47	.	.	PUNCT
ftr-464	1857	48	"	"	PUNCT
ftr-464	1858	1	bissell	bissell	PROPN
ftr-464	1858	2	&	&	CCONJ
ftr-464	1858	3	giardina	giardina	PROPN
ftr-464	1858	4	,	,	PUNCT
ftr-464	1858	5	supra	supra	PROPN
ftr-464	1858	6	note	note	PROPN
ftr-464	1858	7	72	72	NUM
ftr-464	1858	8	,	,	PUNCT
ftr-464	1858	9	at	at	ADP
ftr-464	1858	10	279	279	NUM
ftr-464	1858	11	.	.	PUNCT
ftr-464	1859	1	19961	19961	NUM
ftr-464	1859	2	florida	florida	PROPN
ftr-464	1859	3	tax	tax	PROPN
ftr-464	1859	4	review	review	PROPN
ftr-464	1859	5	treaty	treaty	NOUN
ftr-464	1859	6	country	country	NOUN
ftr-464	1859	7	where	where	SCONJ
ftr-464	1859	8	the	the	DET
ftr-464	1859	9	plan	plan	NOUN
ftr-464	1859	10	is	be	AUX
ftr-464	1859	11	situated	situate	VERB
ftr-464	1859	12	,	,	PUNCT
ftr-464	1859	13	and	and	CCONJ
ftr-464	1859	14	the	the	DET
ftr-464	1859	15	employee	employee	NOUN
ftr-464	1859	16	has	have	AUX
ftr-464	1859	17	previously	previously	ADV
ftr-464	1859	18	contributed	contribute	VERB
ftr-464	1859	19	to	to	ADP
ftr-464	1859	20	the	the	DET
ftr-464	1859	21	plan	plan	NOUN
ftr-464	1859	22	in	in	ADP
ftr-464	1859	23	that	that	DET
ftr-464	1859	24	country	country	NOUN
ftr-464	1859	25	.	.	PUNCT
ftr-464	1860	1	iv	iv	X
ftr-464	1860	2	.	.	PUNCT
ftr-464	1860	3	residence	residence	NOUN
ftr-464	1860	4	-	-	PUNCT
ftr-464	1860	5	based	base	VERB
ftr-464	1860	6	u.s	u.s	PROPN
ftr-464	1860	7	.	.	PROPN
ftr-464	1860	8	taxation	taxation	NOUN
ftr-464	1860	9	of	of	ADP
ftr-464	1860	10	deferred	defer	VERB
ftr-464	1860	11	compensation	compensation	NOUN
ftr-464	1860	12	paid	pay	VERB
ftr-464	1860	13	to	to	ADP
ftr-464	1860	14	u.s	u.s	PROPN
ftr-464	1860	15	.	.	PROPN
ftr-464	1860	16	citizens	citizen	NOUN
ftr-464	1860	17	or	or	CCONJ
ftr-464	1860	18	residents	resident	NOUN
ftr-464	1860	19	if	if	SCONJ
ftr-464	1860	20	the	the	DET
ftr-464	1860	21	u.s	u.s	PROPN
ftr-464	1860	22	.	.	PROPN
ftr-464	1860	23	treaty	treaty	NOUN
ftr-464	1860	24	policy	policy	NOUN
ftr-464	1860	25	of	of	ADP
ftr-464	1860	26	relinquishing	relinquish	VERB
ftr-464	1860	27	source	source	NOUN
ftr-464	1860	28	-	-	PUNCT
ftr-464	1860	29	based	base	VERB
ftr-464	1860	30	taxation	taxation	NOUN
ftr-464	1860	31	of	of	ADP
ftr-464	1860	32	pensions	pension	NOUN
ftr-464	1860	33	is	be	AUX
ftr-464	1860	34	based	base	VERB
ftr-464	1860	35	upon	upon	SCONJ
ftr-464	1860	36	the	the	DET
ftr-464	1860	37	assumption	assumption	NOUN
ftr-464	1860	38	that	that	SCONJ
ftr-464	1860	39	residence	residence	NOUN
ftr-464	1860	40	-	-	PUNCT
ftr-464	1860	41	based	base	VERB
ftr-464	1860	42	taxation	taxation	NOUN
ftr-464	1860	43	is	be	AUX
ftr-464	1860	44	preferable	preferable	ADJ
ftr-464	1860	45	and	and	CCONJ
ftr-464	1860	46	will	will	AUX
ftr-464	1860	47	be	be	AUX
ftr-464	1860	48	asserted	assert	VERB
ftr-464	1860	49	by	by	ADP
ftr-464	1860	50	the	the	DET
ftr-464	1860	51	u.s	u.s	PROPN
ftr-464	1860	52	.	.	PROPN
ftr-464	1860	53	and	and	CCONJ
ftr-464	1860	54	its	its	PRON
ftr-464	1860	55	treaty	treaty	NOUN
ftr-464	1860	56	partner	partner	NOUN
ftr-464	1860	57	,	,	PUNCT
ftr-464	1860	58	then	then	ADV
ftr-464	1860	59	further	further	ADJ
ftr-464	1860	60	examination	examination	NOUN
ftr-464	1860	61	is	be	AUX
ftr-464	1860	62	warranted	warrant	VERB
ftr-464	1860	63	of	of	ADP
ftr-464	1860	64	residence	residence	NOUN
ftr-464	1860	65	-	-	PUNCT
ftr-464	1860	66	based	base	VERB
ftr-464	1860	67	taxation	taxation	NOUN
ftr-464	1860	68	.	.	PUNCT
ftr-464	1861	1	two	two	NUM
ftr-464	1861	2	principal	principal	ADJ
ftr-464	1861	3	scenarios	scenario	NOUN
ftr-464	1861	4	for	for	ADP
ftr-464	1861	5	u.s.-residence	u.s.-residence	ADV
ftr-464	1861	6	-	-	PUNCT
ftr-464	1861	7	based	base	VERB
ftr-464	1861	8	tax	tax	NOUN
ftr-464	1861	9	will	will	AUX
ftr-464	1861	10	be	be	AUX
ftr-464	1861	11	described	describe	VERB
ftr-464	1861	12	.	.	PUNCT
ftr-464	1862	1	in	in	ADP
ftr-464	1862	2	the	the	DET
ftr-464	1862	3	first	first	ADJ
ftr-464	1862	4	,	,	PUNCT
ftr-464	1862	5	a	a	DET
ftr-464	1862	6	u.s	u.s	PROPN
ftr-464	1862	7	.	.	PROPN
ftr-464	1862	8	citizen	citizen	NOUN
ftr-464	1862	9	performs	perform	VERB
ftr-464	1862	10	services	service	NOUN
ftr-464	1862	11	in	in	ADP
ftr-464	1862	12	another	another	DET
ftr-464	1862	13	country	country	NOUN
ftr-464	1862	14	in	in	ADP
ftr-464	1862	15	respect	respect	NOUN
ftr-464	1862	16	of	of	ADP
ftr-464	1862	17	which	which	PRON
ftr-464	1862	18	contributions	contribution	NOUN
ftr-464	1862	19	are	be	AUX
ftr-464	1862	20	made	make	VERB
ftr-464	1862	21	by	by	ADP
ftr-464	1862	22	him	he	PRON
ftr-464	1862	23	or	or	CCONJ
ftr-464	1862	24	his	his	PRON
ftr-464	1862	25	employer	employer	NOUN
ftr-464	1862	26	to	to	ADP
ftr-464	1862	27	a	a	DET
ftr-464	1862	28	foreign	foreign	ADJ
ftr-464	1862	29	retirement	retirement	NOUN
ftr-464	1862	30	arrangement	arrangement	NOUN
ftr-464	1862	31	;	;	PUNCT
ftr-464	1862	32	the	the	DET
ftr-464	1862	33	individual	individual	NOUN
ftr-464	1862	34	remains	remain	VERB
ftr-464	1862	35	a	a	DET
ftr-464	1862	36	u.s	u.s	PROPN
ftr-464	1862	37	.	.	PROPN
ftr-464	1862	38	citizen	citizen	NOUN
ftr-464	1862	39	(	(	PUNCT
ftr-464	1862	40	though	though	SCONJ
ftr-464	1862	41	perhaps	perhaps	ADV
ftr-464	1862	42	resident	resident	NOUN
ftr-464	1862	43	outside	outside	ADP
ftr-464	1862	44	the	the	DET
ftr-464	1862	45	united	united	PROPN
ftr-464	1862	46	states	states	PROPN
ftr-464	1862	47	)	)	PUNCT
ftr-464	1862	48	when	when	SCONJ
ftr-464	1862	49	distributions	distribution	NOUN
ftr-464	1862	50	are	be	AUX
ftr-464	1862	51	eventually	eventually	ADV
ftr-464	1862	52	made	make	VERB
ftr-464	1862	53	to	to	ADP
ftr-464	1862	54	him	he	PRON
ftr-464	1862	55	from	from	ADP
ftr-464	1862	56	the	the	DET
ftr-464	1862	57	foreign	foreign	ADJ
ftr-464	1862	58	retirement	retirement	NOUN
ftr-464	1862	59	arrangement	arrangement	NOUN
ftr-464	1862	60	.	.	PUNCT
ftr-464	1863	1	see	see	VERB
ftr-464	1863	2	table	table	NOUN
ftr-464	1863	3	2	2	NUM
ftr-464	1863	4	,	,	PUNCT
ftr-464	1863	5	row	row	NOUN
ftr-464	1863	6	8	8	NUM
ftr-464	1863	7	,	,	PUNCT
ftr-464	1863	8	page	page	NOUN
ftr-464	1863	9	360	360	NUM
ftr-464	1863	10	.	.	PUNCT
ftr-464	1864	1	in	in	ADP
ftr-464	1864	2	the	the	DET
ftr-464	1864	3	second	second	ADJ
ftr-464	1864	4	scenario	scenario	NOUN
ftr-464	1864	5	,	,	PUNCT
ftr-464	1864	6	a	a	DET
ftr-464	1864	7	nonresident	nonresident	ADJ
ftr-464	1864	8	alien	alien	NOUN
ftr-464	1864	9	performs	perform	VERB
ftr-464	1864	10	services	service	NOUN
ftr-464	1864	11	in	in	ADP
ftr-464	1864	12	a	a	DET
ftr-464	1864	13	foreign	foreign	ADJ
ftr-464	1864	14	country	country	NOUN
ftr-464	1864	15	in	in	ADP
ftr-464	1864	16	respect	respect	NOUN
ftr-464	1864	17	of	of	ADP
ftr-464	1864	18	which	which	PRON
ftr-464	1864	19	contributions	contribution	NOUN
ftr-464	1864	20	are	be	AUX
ftr-464	1864	21	made	make	VERB
ftr-464	1864	22	to	to	ADP
ftr-464	1864	23	a	a	DET
ftr-464	1864	24	foreign	foreign	ADJ
ftr-464	1864	25	retirement	retirement	NOUN
ftr-464	1864	26	arrangement	arrangement	NOUN
ftr-464	1864	27	;	;	PUNCT
ftr-464	1864	28	the	the	DET
ftr-464	1864	29	individual	individual	NOUN
ftr-464	1864	30	retires	retire	VERB
ftr-464	1864	31	in	in	ADP
ftr-464	1864	32	the	the	DET
ftr-464	1864	33	u.s	u.s	PROPN
ftr-464	1864	34	.	.	PROPN
ftr-464	1864	35	and	and	CCONJ
ftr-464	1864	36	is	be	AUX
ftr-464	1864	37	a	a	DET
ftr-464	1864	38	u.s	u.s	PROPN
ftr-464	1864	39	.	.	PROPN
ftr-464	1864	40	resident	resident	NOUN
ftr-464	1864	41	at	at	ADP
ftr-464	1864	42	the	the	DET
ftr-464	1864	43	time	time	NOUN
ftr-464	1864	44	of	of	ADP
ftr-464	1864	45	receiving	receive	VERB
ftr-464	1864	46	retirement	retirement	NOUN
ftr-464	1864	47	distributions	distribution	NOUN
ftr-464	1864	48	from	from	ADP
ftr-464	1864	49	the	the	DET
ftr-464	1864	50	foreign	foreign	ADJ
ftr-464	1864	51	plan	plan	NOUN
ftr-464	1864	52	.	.	PUNCT
ftr-464	1865	1	see	see	VERB
ftr-464	1865	2	table	table	NOUN
ftr-464	1865	3	2	2	NUM
ftr-464	1865	4	,	,	PUNCT
ftr-464	1865	5	row	row	NOUN
ftr-464	1865	6	10	10	NUM
ftr-464	1865	7	,	,	PUNCT
ftr-464	1865	8	page	page	NOUN
ftr-464	1865	9	361	361	NUM
ftr-464	1865	10	.	.	PUNCT
ftr-464	1866	1	a.	a.	PROPN
ftr-464	1866	2	u.s	u.s	PROPN
ftr-464	1866	3	.	.	PROPN
ftr-464	1866	4	citizen	citizen	PROPN
ftr-464	1866	5	who	who	PRON
ftr-464	1866	6	works	work	VERB
ftr-464	1866	7	in	in	ADP
ftr-464	1866	8	foreign	foreign	ADJ
ftr-464	1866	9	country	country	NOUN
ftr-464	1866	10	before	before	ADP
ftr-464	1866	11	retirement	retirement	NOUN
ftr-464	1866	12	in	in	ADP
ftr-464	1866	13	the	the	DET
ftr-464	1866	14	u.s	u.s	PROPN
ftr-464	1866	15	.	.	PROPN
ftr-464	1866	16	1	1	NUM
ftr-464	1866	17	.	.	X
ftr-464	1866	18	imposition	imposition	NOUN
ftr-464	1866	19	of	of	ADP
ftr-464	1866	20	u.s	u.s	PROPN
ftr-464	1866	21	.	.	PROPN
ftr-464	1866	22	tax.-unlike	tax.-unlike	PROPN
ftr-464	1866	23	almost	almost	ADV
ftr-464	1866	24	all	all	PRON
ftr-464	1866	25	other	other	ADJ
ftr-464	1866	26	countries	country	NOUN
ftr-464	1866	27	,	,	PUNCT
ftr-464	1866	28	5	5	NUM
ftr-464	1866	29	the	the	DET
ftr-464	1866	30	u.s	u.s	PROPN
ftr-464	1866	31	.	.	PROPN
ftr-464	1866	32	taxes	taxis	NOUN
ftr-464	1866	33	its	its	PRON
ftr-464	1866	34	citizens	citizen	NOUN
ftr-464	1866	35	on	on	ADP
ftr-464	1866	36	their	their	PRON
ftr-464	1866	37	worldwide	worldwide	ADJ
ftr-464	1866	38	income	income	NOUN
ftr-464	1866	39	,	,	PUNCT
ftr-464	1866	40	regardless	regardless	ADV
ftr-464	1866	41	of	of	ADP
ftr-464	1866	42	where	where	SCONJ
ftr-464	1866	43	they	they	PRON
ftr-464	1866	44	may	may	AUX
ftr-464	1866	45	be	be	AUX
ftr-464	1866	46	resident.5	resident.5	PROPN
ftr-464	1866	47	6	6	NUM
ftr-464	1866	48	however	however	ADV
ftr-464	1866	49	,	,	PUNCT
ftr-464	1866	50	a	a	DET
ftr-464	1866	51	u.s	u.s	PROPN
ftr-464	1866	52	.	.	PROPN
ftr-464	1866	53	citizen	citizen	PROPN
ftr-464	1866	54	or	or	CCONJ
ftr-464	1866	55	resident	resident	NOUN
ftr-464	1866	56	present	present	ADJ
ftr-464	1866	57	in	in	ADP
ftr-464	1866	58	a	a	DET
ftr-464	1866	59	foreign	foreign	ADJ
ftr-464	1866	60	country	country	NOUN
ftr-464	1866	61	for	for	ADP
ftr-464	1866	62	an	an	DET
ftr-464	1866	63	extended	extended	ADJ
ftr-464	1866	64	time	time	NOUN
ftr-464	1866	65	may	may	AUX
ftr-464	1866	66	exclude	exclude	VERB
ftr-464	1866	67	from	from	ADP
ftr-464	1866	68	income	income	NOUN
ftr-464	1866	69	up	up	ADP
ftr-464	1866	70	to	to	PART
ftr-464	1866	71	$	$	SYM
ftr-464	1866	72	70,000	70,000	NUM
ftr-464	1866	73	of	of	ADP
ftr-464	1866	74	foreign	foreign	ADJ
ftr-464	1866	75	earned	earn	VERB
ftr-464	1866	76	income	income	NOUN
ftr-464	1866	77	annually	annually	ADV
ftr-464	1866	78	pursuant	pursuant	ADJ
ftr-464	1866	79	to	to	ADP
ftr-464	1866	80	section	section	NOUN
ftr-464	1866	81	911.257	911.257	NUM
ftr-464	1866	82	foreign	foreign	ADJ
ftr-464	1866	83	income	income	NOUN
ftr-464	1866	84	taxes	taxis	NOUN
ftr-464	1866	85	paid	pay	VERB
ftr-464	1866	86	by	by	ADP
ftr-464	1866	87	a	a	DET
ftr-464	1866	88	u.s	u.s	PROPN
ftr-464	1866	89	.	.	PROPN
ftr-464	1866	90	citizen	citizen	NOUN
ftr-464	1866	91	with	with	ADP
ftr-464	1866	92	respect	respect	NOUN
ftr-464	1866	93	to	to	ADP
ftr-464	1866	94	compensation	compensation	NOUN
ftr-464	1866	95	for	for	ADP
ftr-464	1866	96	services	service	NOUN
ftr-464	1866	97	255	255	NUM
ftr-464	1866	98	.	.	PUNCT
ftr-464	1867	1	apparently	apparently	ADV
ftr-464	1867	2	,	,	PUNCT
ftr-464	1867	3	the	the	DET
ftr-464	1867	4	only	only	ADJ
ftr-464	1867	5	other	other	ADJ
ftr-464	1867	6	countries	country	NOUN
ftr-464	1867	7	taxing	tax	VERB
ftr-464	1867	8	worldwide	worldwide	ADJ
ftr-464	1867	9	income	income	NOUN
ftr-464	1867	10	on	on	ADP
ftr-464	1867	11	the	the	DET
ftr-464	1867	12	basis	basis	NOUN
ftr-464	1867	13	of	of	ADP
ftr-464	1867	14	citizenship	citizenship	NOUN
ftr-464	1867	15	are	be	AUX
ftr-464	1867	16	the	the	DET
ftr-464	1867	17	philippines	philippine	NOUN
ftr-464	1867	18	and	and	CCONJ
ftr-464	1867	19	eritrea	eritrea	PROPN
ftr-464	1867	20	;	;	PUNCT
ftr-464	1867	21	however	however	ADV
ftr-464	1867	22	,	,	PUNCT
ftr-464	1867	23	mexico	mexico	PROPN
ftr-464	1867	24	had	have	VERB
ftr-464	1867	25	such	such	DET
ftr-464	1867	26	a	a	DET
ftr-464	1867	27	regime	regime	NOUN
ftr-464	1867	28	prior	prior	ADV
ftr-464	1867	29	to	to	ADP
ftr-464	1867	30	1981	1981	NUM
ftr-464	1867	31	.	.	PUNCT
ftr-464	1868	1	see	see	VERB
ftr-464	1868	2	jct	jct	PROPN
ftr-464	1868	3	report	report	NOUN
ftr-464	1868	4	on	on	ADP
ftr-464	1868	5	expatriation	expatriation	NOUN
ftr-464	1868	6	,	,	PUNCT
ftr-464	1868	7	supra	supra	PROPN
ftr-464	1868	8	note	note	NOUN
ftr-464	1868	9	129	129	NUM
ftr-464	1868	10	,	,	PUNCT
ftr-464	1868	11	app	app	X
ftr-464	1868	12	.	.	PUNCT
ftr-464	1869	1	at	at	ADP
ftr-464	1869	2	b-1	b-1	PROPN
ftr-464	1869	3	.	.	PUNCT
ftr-464	1870	1	256	256	NUM
ftr-464	1870	2	.	.	X
ftr-464	1871	1	see	see	VERB
ftr-464	1871	2	supra	supra	PROPN
ftr-464	1871	3	note	note	PROPN
ftr-464	1871	4	77	77	NUM
ftr-464	1871	5	.	.	PUNCT
ftr-464	1872	1	257	257	NUM
ftr-464	1872	2	.	.	PUNCT
ftr-464	1873	1	remuneration	remuneration	NOUN
ftr-464	1873	2	paid	pay	VERB
ftr-464	1873	3	to	to	ADP
ftr-464	1873	4	a	a	DET
ftr-464	1873	5	u.s	u.s	PROPN
ftr-464	1873	6	.	.	PROPN
ftr-464	1873	7	citizen	citizen	PROPN
ftr-464	1873	8	for	for	ADP
ftr-464	1873	9	services	service	NOUN
ftr-464	1873	10	rendered	render	VERB
ftr-464	1873	11	abroad	abroad	ADV
ftr-464	1873	12	to	to	ADP
ftr-464	1873	13	a	a	DET
ftr-464	1873	14	u.s	u.s	PROPN
ftr-464	1873	15	.	.	PROPN
ftr-464	1873	16	or	or	CCONJ
ftr-464	1873	17	foreign	foreign	ADJ
ftr-464	1873	18	employer	employer	NOUN
ftr-464	1873	19	are	be	AUX
ftr-464	1873	20	subject	subject	ADJ
ftr-464	1873	21	to	to	ADP
ftr-464	1873	22	income	income	NOUN
ftr-464	1873	23	tax	tax	NOUN
ftr-464	1873	24	withholding	withholding	NOUN
ftr-464	1873	25	to	to	ADP
ftr-464	1873	26	the	the	DET
ftr-464	1873	27	extent	extent	NOUN
ftr-464	1873	28	the	the	DET
ftr-464	1873	29	remuneration	remuneration	NOUN
ftr-464	1873	30	exceeds	exceed	VERB
ftr-464	1873	31	the	the	DET
ftr-464	1873	32	allowable	allowable	ADJ
ftr-464	1873	33	§	§	PROPN
ftr-464	1873	34	911	911	NUM
ftr-464	1873	35	exclusion	exclusion	NOUN
ftr-464	1873	36	and	and	CCONJ
ftr-464	1873	37	is	be	AUX
ftr-464	1873	38	not	not	PART
ftr-464	1873	39	subject	subject	ADJ
ftr-464	1873	40	to	to	ADP
ftr-464	1873	41	foreign	foreign	ADJ
ftr-464	1873	42	withholding	withholding	NOUN
ftr-464	1873	43	.	.	PUNCT
ftr-464	1874	1	rev	rev	PROPN
ftr-464	1874	2	.	.	PUNCT
ftr-464	1875	1	rul	rul	PROPN
ftr-464	1875	2	.	.	PUNCT
ftr-464	1876	1	92	92	NUM
ftr-464	1876	2	-	-	SYM
ftr-464	1876	3	106	106	NUM
ftr-464	1876	4	,	,	PUNCT
ftr-464	1876	5	1992	1992	NUM
ftr-464	1876	6	-	-	SYM
ftr-464	1876	7	2	2	NUM
ftr-464	1876	8	c.b	c.b	PROPN
ftr-464	1876	9	.	.	PROPN
ftr-464	1876	10	258	258	NUM
ftr-464	1876	11	(	(	PUNCT
ftr-464	1876	12	situations	situation	NOUN
ftr-464	1876	13	1	1	NUM
ftr-464	1876	14	and	and	CCONJ
ftr-464	1876	15	2	2	NUM
ftr-464	1876	16	)	)	PUNCT
ftr-464	1876	17	.	.	PUNCT
ftr-464	1877	1	the	the	DET
ftr-464	1877	2	exemption	exemption	NOUN
ftr-464	1877	3	from	from	ADP
ftr-464	1877	4	withholding	withhold	VERB
ftr-464	1877	5	for	for	ADP
ftr-464	1877	6	the	the	DET
ftr-464	1877	7	§	§	PROPN
ftr-464	1877	8	911	911	NUM
ftr-464	1877	9	exclusion	exclusion	NOUN
ftr-464	1877	10	amount	amount	NOUN
ftr-464	1877	11	is	be	AUX
ftr-464	1877	12	not	not	PART
ftr-464	1877	13	available	available	ADJ
ftr-464	1877	14	to	to	ADP
ftr-464	1877	15	a	a	DET
ftr-464	1877	16	u.s	u.s	PROPN
ftr-464	1877	17	.	.	PROPN
ftr-464	1877	18	resident	resident	NOUN
ftr-464	1877	19	.	.	PUNCT
ftr-464	1878	1	i	i	PRON
ftr-464	1878	2	d.	d.	PROPN
ftr-464	1878	3	at	at	ADP
ftr-464	1878	4	259	259	NUM
ftr-464	1878	5	.	.	PUNCT
ftr-464	1879	1	if	if	SCONJ
ftr-464	1879	2	the	the	DET
ftr-464	1879	3	remuneration	remuneration	NOUN
ftr-464	1879	4	is	be	AUX
ftr-464	1879	5	paid	pay	VERB
ftr-464	1879	6	by	by	ADP
ftr-464	1879	7	an	an	DET
ftr-464	1879	8	"	"	PUNCT
ftr-464	1879	9	american	american	ADJ
ftr-464	1879	10	employer	employer	NOUN
ftr-464	1879	11	,	,	PUNCT
ftr-464	1879	12	"	"	PUNCT
ftr-464	1879	13	as	as	SCONJ
ftr-464	1879	14	defined	define	VERB
ftr-464	1879	15	in	in	ADP
ftr-464	1879	16	§	§	PROPN
ftr-464	1879	17	§	§	PROPN
ftr-464	1879	18	3121(h	3121(h	NOUN
ftr-464	1879	19	)	)	PUNCT
ftr-464	1879	20	and	and	CCONJ
ftr-464	1879	21	3306(j)(3	3306(j)(3	NUM
ftr-464	1879	22	)	)	PUNCT
ftr-464	1879	23	,	,	PUNCT
ftr-464	1879	24	it	it	PRON
ftr-464	1879	25	is	be	AUX
ftr-464	1879	26	also	also	ADV
ftr-464	1879	27	subject	subject	ADJ
ftr-464	1879	28	to	to	ADP
ftr-464	1879	29	fica	fica	PROPN
ftr-464	1879	30	and	and	CCONJ
ftr-464	1879	31	futa	futa	ADJ
ftr-464	1879	32	taxes	taxis	NOUN
ftr-464	1879	33	.	.	PUNCT
ftr-464	1880	1	i	i	PRON
ftr-464	1880	2	d.	d.	PROPN
ftr-464	1880	3	;	;	PUNCT
ftr-464	1880	4	see	see	VERB
ftr-464	1880	5	bissell	bissell	PROPN
ftr-464	1880	6	,	,	PUNCT
ftr-464	1880	7	supra	supra	PROPN
ftr-464	1880	8	note	note	PROPN
ftr-464	1880	9	80	80	NUM
ftr-464	1880	10	,	,	PUNCT
ftr-464	1880	11	at	at	ADP
ftr-464	1880	12	146	146	NUM
ftr-464	1880	13	-	-	SYM
ftr-464	1880	14	47	47	NUM
ftr-464	1880	15	;	;	PUNCT
ftr-464	1880	16	see	see	VERB
ftr-464	1880	17	also	also	ADV
ftr-464	1880	18	supra	supra	ADJ
ftr-464	1880	19	note	note	NOUN
ftr-464	1880	20	81	81	NUM
ftr-464	1880	21	and	and	CCONJ
ftr-464	1880	22	accompanying	accompany	VERB
ftr-464	1880	23	text	text	NOUN
ftr-464	1880	24	.	.	PUNCT
ftr-464	1881	1	as	as	SCONJ
ftr-464	1881	2	explained	explain	VERB
ftr-464	1881	3	by	by	ADP
ftr-464	1881	4	bissell	bissell	NOUN
ftr-464	1881	5	,	,	PUNCT
ftr-464	1881	6	"	"	PUNCT
ftr-464	1881	7	[	[	X
ftr-464	1881	8	iut	iut	PROPN
ftr-464	1881	9	is	be	AUX
ftr-464	1881	10	believed	believe	VERB
ftr-464	1881	11	that	that	SCONJ
ftr-464	1881	12	the	the	DET
ftr-464	1881	13	irs	irs	PROPN
ftr-464	1881	14	does	do	AUX
ftr-464	1881	15	not	not	PART
ftr-464	1881	16	actively	actively	ADV
ftr-464	1881	17	enforce	enforce	VERB
ftr-464	1881	18	[	[	X
ftr-464	1881	19	the	the	DET
ftr-464	1881	20	requirement	requirement	NOUN
ftr-464	1881	21	that	that	SCONJ
ftr-464	1881	22	a	a	DET
ftr-464	1881	23	foreign	foreign	ADJ
ftr-464	1881	24	employer	employer	NOUN
ftr-464	1881	25	perform	perform	VERB
ftr-464	1881	26	u.s	u.s	PROPN
ftr-464	1881	27	.	.	PROPN
ftr-464	1881	28	wage	wage	NOUN
ftr-464	1881	29	withholding	withholding	NOUN
ftr-464	1881	30	]	]	PUNCT
ftr-464	1881	31	except	except	SCONJ
ftr-464	1881	32	possibly	possibly	ADV
ftr-464	1881	33	where	where	SCONJ
ftr-464	1881	34	the	the	DET
ftr-464	1881	35	foreign	foreign	ADJ
ftr-464	1881	36	employer	employer	NOUN
ftr-464	1881	37	is	be	AUX
ftr-464	1881	38	a	a	DET
ftr-464	1881	39	payroll	payroll	NOUN
ftr-464	1881	40	subsidiary	subsidiary	NOUN
ftr-464	1881	41	owned	own	VERB
ftr-464	1881	42	by	by	ADP
ftr-464	1881	43	a	a	DET
ftr-464	1881	44	u.s	u.s	PROPN
ftr-464	1881	45	.	.	PROPN
ftr-464	1881	46	company	company	NOUN
ftr-464	1881	47	and	and	CCONJ
ftr-464	1881	48	located	locate	VERB
ftr-464	1881	49	in	in	ADP
ftr-464	1881	50	a	a	DET
ftr-464	1881	51	foreign	foreign	ADJ
ftr-464	1881	52	tax	tax	NOUN
ftr-464	1881	53	haven	haven	NOUN
ftr-464	1881	54	.	.	PUNCT
ftr-464	1881	55	"	"	PUNCT
ftr-464	1882	1	see	see	VERB
ftr-464	1882	2	bissell	bissell	PROPN
ftr-464	1882	3	,	,	PUNCT
ftr-464	1882	4	supra	supra	PROPN
ftr-464	1882	5	note	note	PROPN
ftr-464	1882	6	80	80	NUM
ftr-464	1882	7	,	,	PUNCT
ftr-464	1882	8	at	at	ADP
ftr-464	1882	9	146	146	NUM
ftr-464	1882	10	.	.	PUNCT
ftr-464	1883	1	[	[	X
ftr-464	1883	2	vol	vol	NOUN
ftr-464	1883	3	.	.	PUNCT
ftr-464	1883	4	3:6	3:6	NUM
ftr-464	1883	5	u.s	u.s	PROPN
ftr-464	1883	6	.	.	PROPN
ftr-464	1883	7	income	income	NOUN
ftr-464	1883	8	taxation	taxation	NOUN
ftr-464	1883	9	of	of	ADP
ftr-464	1883	10	cross	cross	ADJ
ftr-464	1883	11	-	-	ADJ
ftr-464	1883	12	border	border	ADJ
ftr-464	1883	13	pensions	pension	NOUN
ftr-464	1883	14	performed	perform	VERB
ftr-464	1883	15	abroad	abroad	ADV
ftr-464	1883	16	may	may	AUX
ftr-464	1883	17	be	be	AUX
ftr-464	1883	18	creditable	creditable	ADJ
ftr-464	1883	19	against	against	ADP
ftr-464	1883	20	u.s	u.s	PROPN
ftr-464	1883	21	.	.	PROPN
ftr-464	1883	22	tax	tax	NOUN
ftr-464	1883	23	under	under	ADP
ftr-464	1883	24	section	section	NOUN
ftr-464	1883	25	901	901	NUM
ftr-464	1883	26	.	.	PUNCT
ftr-464	1884	1	however	however	ADV
ftr-464	1884	2	,	,	PUNCT
ftr-464	1884	3	no	no	DET
ftr-464	1884	4	credit	credit	NOUN
ftr-464	1884	5	is	be	AUX
ftr-464	1884	6	allowable	allowable	ADJ
ftr-464	1884	7	with	with	ADP
ftr-464	1884	8	respect	respect	NOUN
ftr-464	1884	9	to	to	ADP
ftr-464	1884	10	foreign	foreign	ADJ
ftr-464	1884	11	taxes	taxis	NOUN
ftr-464	1884	12	attributable	attributable	ADJ
ftr-464	1884	13	to	to	ADP
ftr-464	1884	14	income	income	NOUN
ftr-464	1884	15	excluded	exclude	VERB
ftr-464	1884	16	by	by	ADP
ftr-464	1884	17	section	section	NOUN
ftr-464	1884	18	911.2	911.2	NUM
ftr-464	1884	19	's	's	PART
ftr-464	1884	20	a	a	DET
ftr-464	1884	21	u.s	u.s	PROPN
ftr-464	1884	22	.	.	PROPN
ftr-464	1884	23	citizen	citizen	PROPN
ftr-464	1884	24	working	work	VERB
ftr-464	1884	25	overseas	overseas	ADV
ftr-464	1884	26	may	may	AUX
ftr-464	1884	27	be	be	AUX
ftr-464	1884	28	able	able	ADJ
ftr-464	1884	29	to	to	PART
ftr-464	1884	30	continue	continue	VERB
ftr-464	1884	31	making	make	VERB
ftr-464	1884	32	contributions	contribution	NOUN
ftr-464	1884	33	to	to	ADP
ftr-464	1884	34	a	a	DET
ftr-464	1884	35	u.s	u.s	PROPN
ftr-464	1884	36	.	.	PROPN
ftr-464	1884	37	deferred	defer	VERB
ftr-464	1884	38	compensation	compensation	NOUN
ftr-464	1884	39	plan.s9	plan.s9	PROPN
ftr-464	1884	40	whereas	whereas	SCONJ
ftr-464	1884	41	taxation	taxation	NOUN
ftr-464	1884	42	of	of	ADP
ftr-464	1884	43	contributions	contribution	NOUN
ftr-464	1884	44	to	to	ADP
ftr-464	1884	45	a	a	DET
ftr-464	1884	46	qualified	qualified	ADJ
ftr-464	1884	47	u.s	u.s	PROPN
ftr-464	1884	48	.	.	PROPN
ftr-464	1884	49	pension	pension	NOUN
ftr-464	1884	50	plan	plan	NOUN
ftr-464	1884	51	will	will	AUX
ftr-464	1884	52	be	be	AUX
ftr-464	1884	53	deferred	defer	VERB
ftr-464	1884	54	for	for	ADP
ftr-464	1884	55	u.s	u.s	PROPN
ftr-464	1884	56	.	.	PROPN
ftr-464	1884	57	tax	tax	NOUN
ftr-464	1884	58	purposes	purpose	NOUN
ftr-464	1884	59	,	,	PUNCT
ftr-464	1884	60	there	there	PRON
ftr-464	1884	61	may	may	AUX
ftr-464	1884	62	be	be	AUX
ftr-464	1884	63	a	a	DET
ftr-464	1884	64	current	current	ADJ
ftr-464	1884	65	tax	tax	NOUN
ftr-464	1884	66	in	in	ADP
ftr-464	1884	67	the	the	DET
ftr-464	1884	68	country	country	NOUN
ftr-464	1884	69	where	where	SCONJ
ftr-464	1884	70	the	the	DET
ftr-464	1884	71	services	service	NOUN
ftr-464	1884	72	are	be	AUX
ftr-464	1884	73	performed.26	performed.26	ADJ
ftr-464	1884	74	in	in	ADP
ftr-464	1884	75	addition	addition	NOUN
ftr-464	1884	76	,	,	PUNCT
ftr-464	1884	77	no	no	DET
ftr-464	1884	78	exemption	exemption	NOUN
ftr-464	1884	79	is	be	AUX
ftr-464	1884	80	available	available	ADJ
ftr-464	1884	81	from	from	ADP
ftr-464	1884	82	u.s	u.s	PROPN
ftr-464	1884	83	.	.	PROPN
ftr-464	1884	84	tax	tax	NOUN
ftr-464	1884	85	under	under	ADP
ftr-464	1884	86	section	section	NOUN
ftr-464	1884	87	911	911	NUM
ftr-464	1884	88	for	for	ADP
ftr-464	1884	89	the	the	DET
ftr-464	1884	90	eventual	eventual	ADJ
ftr-464	1884	91	distributions	distribution	NOUN
ftr-464	1884	92	"	"	PUNCT
ftr-464	1884	93	'	'	PUNCT
ftr-464	1884	94	from	from	ADP
ftr-464	1884	95	the	the	DET
ftr-464	1884	96	plan	plan	NOUN
ftr-464	1884	97	because	because	SCONJ
ftr-464	1884	98	section	section	NOUN
ftr-464	1884	99	911	911	NUM
ftr-464	1884	100	is	be	AUX
ftr-464	1884	101	inapplicable	inapplicable	ADJ
ftr-464	1884	102	to	to	ADP
ftr-464	1884	103	deferred	defer	VERB
ftr-464	1884	104	compensation	compensation	NOUN
ftr-464	1884	105	'	'	PUNCT
ftr-464	1884	106	(	(	PUNCT
ftr-464	1884	107	although	although	SCONJ
ftr-464	1884	108	some	some	PRON
ftr-464	1884	109	wish	wish	VERB
ftr-464	1884	110	to	to	ADP
ftr-464	1884	111	258	258	NUM
ftr-464	1884	112	.	.	PUNCT
ftr-464	1885	1	irc	irc	PROPN
ftr-464	1885	2	§	§	PROPN
ftr-464	1885	3	911(d)(6	911(d)(6	NUM
ftr-464	1885	4	)	)	PUNCT
ftr-464	1885	5	;	;	PUNCT
ftr-464	1885	6	regs	reg	NOUN
ftr-464	1885	7	.	.	PUNCT
ftr-464	1886	1	§	§	PROPN
ftr-464	1886	2	1.911	1.911	NUM
ftr-464	1886	3	-	-	PUNCT
ftr-464	1886	4	6(c)(1	6(c)(1	NUM
ftr-464	1886	5	)	)	PUNCT
ftr-464	1886	6	.	.	PUNCT
ftr-464	1887	1	259	259	NUM
ftr-464	1887	2	.	.	X
ftr-464	1887	3	for	for	ADP
ftr-464	1887	4	example	example	NOUN
ftr-464	1887	5	,	,	PUNCT
ftr-464	1887	6	the	the	DET
ftr-464	1887	7	worker	worker	NOUN
ftr-464	1887	8	's	's	PART
ftr-464	1887	9	employer	employer	NOUN
ftr-464	1887	10	may	may	AUX
ftr-464	1887	11	be	be	AUX
ftr-464	1887	12	a	a	DET
ftr-464	1887	13	u.s	u.s	PROPN
ftr-464	1887	14	.	.	PROPN
ftr-464	1887	15	corporation	corporation	NOUN
ftr-464	1887	16	with	with	ADP
ftr-464	1887	17	a	a	DET
ftr-464	1887	18	qualified	qualified	ADJ
ftr-464	1887	19	plan	plan	NOUN
ftr-464	1887	20	who	who	PRON
ftr-464	1887	21	sends	send	VERB
ftr-464	1887	22	the	the	DET
ftr-464	1887	23	employee	employee	NOUN
ftr-464	1887	24	to	to	ADP
ftr-464	1887	25	a	a	DET
ftr-464	1887	26	foreign	foreign	ADJ
ftr-464	1887	27	branch	branch	NOUN
ftr-464	1887	28	operation	operation	NOUN
ftr-464	1887	29	.	.	PUNCT
ftr-464	1888	1	a	a	DET
ftr-464	1888	2	u.s	u.s	PROPN
ftr-464	1888	3	.	.	PROPN
ftr-464	1888	4	multinational	multinational	ADJ
ftr-464	1888	5	employer	employer	NOUN
ftr-464	1888	6	may	may	AUX
ftr-464	1888	7	arrange	arrange	VERB
ftr-464	1888	8	for	for	SCONJ
ftr-464	1888	9	the	the	DET
ftr-464	1888	10	employee	employee	NOUN
ftr-464	1888	11	to	to	PART
ftr-464	1888	12	be	be	AUX
ftr-464	1888	13	"	"	PUNCT
ftr-464	1888	14	seconded	second	VERB
ftr-464	1888	15	"	"	PUNCT
ftr-464	1888	16	to	to	ADP
ftr-464	1888	17	a	a	DET
ftr-464	1888	18	foreign	foreign	ADJ
ftr-464	1888	19	subsidiary	subsidiary	NOUN
ftr-464	1888	20	(	(	PUNCT
ftr-464	1888	21	so	so	SCONJ
ftr-464	1888	22	that	that	SCONJ
ftr-464	1888	23	the	the	DET
ftr-464	1888	24	employee	employee	NOUN
ftr-464	1888	25	's	's	PART
ftr-464	1888	26	employment	employment	NOUN
ftr-464	1888	27	relationship	relationship	NOUN
ftr-464	1888	28	and	and	CCONJ
ftr-464	1888	29	pension	pension	NOUN
ftr-464	1888	30	plan	plan	NOUN
ftr-464	1888	31	coverage	coverage	NOUN
ftr-464	1888	32	remain	remain	VERB
ftr-464	1888	33	with	with	ADP
ftr-464	1888	34	the	the	DET
ftr-464	1888	35	u.s	u.s	PROPN
ftr-464	1888	36	.	.	PROPN
ftr-464	1888	37	parent	parent	NOUN
ftr-464	1888	38	company	company	NOUN
ftr-464	1888	39	)	)	PUNCT
ftr-464	1888	40	.	.	PUNCT
ftr-464	1889	1	see	see	VERB
ftr-464	1889	2	ellis	ellis	PROPN
ftr-464	1889	3	&	&	CCONJ
ftr-464	1889	4	navin	navin	PROPN
ftr-464	1889	5	,	,	PUNCT
ftr-464	1889	6	supra	supra	PROPN
ftr-464	1889	7	note	note	PROPN
ftr-464	1889	8	72	72	NUM
ftr-464	1889	9	,	,	PUNCT
ftr-464	1889	10	at	at	ADP
ftr-464	1889	11	9	9	NUM
ftr-464	1889	12	,	,	PUNCT
ftr-464	1889	13	18	18	NUM
ftr-464	1889	14	-	-	SYM
ftr-464	1889	15	24	24	NUM
ftr-464	1889	16	(	(	PUNCT
ftr-464	1889	17	discussing	discuss	VERB
ftr-464	1889	18	this	this	DET
ftr-464	1889	19	possibility	possibility	NOUN
ftr-464	1889	20	for	for	ADP
ftr-464	1889	21	an	an	DET
ftr-464	1889	22	"	"	PUNCT
ftr-464	1889	23	outbound	outbound	ADJ
ftr-464	1889	24	executive	executive	NOUN
ftr-464	1889	25	"	"	PUNCT
ftr-464	1889	26	)	)	PUNCT
ftr-464	1889	27	;	;	PUNCT
ftr-464	1889	28	see	see	VERB
ftr-464	1889	29	also	also	ADV
ftr-464	1889	30	bissell	bissell	PROPN
ftr-464	1889	31	&	&	CCONJ
ftr-464	1889	32	giardina	giardina	PROPN
ftr-464	1889	33	,	,	PUNCT
ftr-464	1889	34	supra	supra	PROPN
ftr-464	1889	35	note	note	NOUN
ftr-464	1889	36	72	72	NUM
ftr-464	1889	37	.	.	PUNCT
ftr-464	1890	1	at	at	ADP
ftr-464	1890	2	276	276	NUM
ftr-464	1890	3	-	-	SYM
ftr-464	1890	4	78	78	NUM
ftr-464	1890	5	.	.	PUNCT
ftr-464	1890	6	260	260	NUM
ftr-464	1890	7	.	.	PUNCT
ftr-464	1891	1	see	see	VERB
ftr-464	1891	2	ellis	ellis	PROPN
ftr-464	1891	3	and	and	CCONJ
ftr-464	1891	4	navin	navin	PROPN
ftr-464	1891	5	,	,	PUNCT
ftr-464	1891	6	supra	supra	PROPN
ftr-464	1891	7	note	note	PROPN
ftr-464	1891	8	72	72	NUM
ftr-464	1891	9	,	,	PUNCT
ftr-464	1891	10	at	at	ADP
ftr-464	1891	11	24	24	NUM
ftr-464	1891	12	(	(	PUNCT
ftr-464	1891	13	"	"	PUNCT
ftr-464	1891	14	[	[	X
ftr-464	1891	15	t]he	t]he	ADV
ftr-464	1891	16	local	local	ADJ
ftr-464	1891	17	tax	tax	NOUN
ftr-464	1891	18	rules	rule	NOUN
ftr-464	1891	19	may	may	AUX
ftr-464	1891	20	provide	provide	VERB
ftr-464	1891	21	for	for	ADP
ftr-464	1891	22	taxation	taxation	NOUN
ftr-464	1891	23	when	when	SCONJ
ftr-464	1891	24	the	the	DET
ftr-464	1891	25	contribution	contribution	NOUN
ftr-464	1891	26	is	be	AUX
ftr-464	1891	27	made	make	VERB
ftr-464	1891	28	to	to	ADP
ftr-464	1891	29	the	the	DET
ftr-464	1891	30	plan	plan	NOUN
ftr-464	1891	31	,	,	PUNCT
ftr-464	1891	32	allocated	allocate	VERB
ftr-464	1891	33	to	to	ADP
ftr-464	1891	34	a	a	DET
ftr-464	1891	35	plan	plan	NOUN
ftr-464	1891	36	account	account	NOUN
ftr-464	1891	37	on	on	ADP
ftr-464	1891	38	the	the	DET
ftr-464	1891	39	executive	executive	NOUN
ftr-464	1891	40	's	's	PART
ftr-464	1891	41	behalf	behalf	NOUN
ftr-464	1891	42	or	or	CCONJ
ftr-464	1891	43	when	when	SCONJ
ftr-464	1891	44	the	the	DET
ftr-464	1891	45	executive	executive	ADJ
ftr-464	1891	46	vests	vest	NOUN
ftr-464	1891	47	in	in	ADP
ftr-464	1891	48	the	the	DET
ftr-464	1891	49	contribution	contribution	NOUN
ftr-464	1891	50	.	.	PUNCT
ftr-464	1891	51	"	"	PUNCT
ftr-464	1892	1	the	the	DET
ftr-464	1892	2	"	"	PUNCT
ftr-464	1892	3	vesting	vest	VERB
ftr-464	1892	4	date	date	NOUN
ftr-464	1892	5	"	"	PUNCT
ftr-464	1892	6	is	be	AUX
ftr-464	1892	7	"	"	PUNCT
ftr-464	1892	8	the	the	DET
ftr-464	1892	9	most	most	ADV
ftr-464	1892	10	likely	likely	ADJ
ftr-464	1892	11	date	date	NOUN
ftr-464	1892	12	"	"	PUNCT
ftr-464	1892	13	for	for	ADP
ftr-464	1892	14	"	"	PUNCT
ftr-464	1892	15	a	a	DET
ftr-464	1892	16	number	number	NOUN
ftr-464	1892	17	of	of	ADP
ftr-464	1892	18	countries	country	NOUN
ftr-464	1892	19	(	(	PUNCT
ftr-464	1892	20	e.g.	e.g.	ADV
ftr-464	1892	21	,	,	PUNCT
ftr-464	1892	22	brazil	brazil	PROPN
ftr-464	1892	23	,	,	PUNCT
ftr-464	1892	24	germany	germany	PROPN
ftr-464	1892	25	and	and	CCONJ
ftr-464	1892	26	spain	spain	PROPN
ftr-464	1892	27	)	)	PUNCT
ftr-464	1892	28	.	.	PUNCT
ftr-464	1892	29	"	"	PUNCT
ftr-464	1893	1	whereas	whereas	SCONJ
ftr-464	1893	2	in	in	ADP
ftr-464	1893	3	the	the	DET
ftr-464	1893	4	u.k	u.k	PROPN
ftr-464	1893	5	.	.	PUNCT
ftr-464	1893	6	it	it	PRON
ftr-464	1893	7	is	be	AUX
ftr-464	1893	8	"	"	PUNCT
ftr-464	1893	9	when	when	SCONJ
ftr-464	1893	10	[	[	AUX
ftr-464	1893	11	the	the	DET
ftr-464	1893	12	executive	executive	NOUN
ftr-464	1893	13	]	]	PUNCT
ftr-464	1893	14	first	first	ADV
ftr-464	1893	15	becomes	becomes	AUX
ftr-464	1893	16	entitled	entitle	VERB
ftr-464	1893	17	to	to	PART
ftr-464	1893	18	receive	receive	VERB
ftr-464	1893	19	payment	payment	NOUN
ftr-464	1893	20	under	under	ADP
ftr-464	1893	21	the	the	DET
ftr-464	1893	22	plan	plan	NOUN
ftr-464	1893	23	.	.	PUNCT
ftr-464	1894	1	"	"	PUNCT
ftr-464	1894	2	)	)	PUNCT
ftr-464	1894	3	.	.	PUNCT
ftr-464	1895	1	see	see	VERB
ftr-464	1895	2	also	also	ADV
ftr-464	1895	3	bissell	bissell	PROPN
ftr-464	1895	4	&	&	CCONJ
ftr-464	1895	5	giardina	giardina	PROPN
ftr-464	1895	6	,	,	PUNCT
ftr-464	1895	7	supra	supra	PROPN
ftr-464	1895	8	note	note	PROPN
ftr-464	1895	9	72	72	NUM
ftr-464	1895	10	,	,	PUNCT
ftr-464	1895	11	at	at	ADP
ftr-464	1895	12	277	277	NUM
ftr-464	1895	13	-	-	SYM
ftr-464	1895	14	78	78	NUM
ftr-464	1895	15	(	(	PUNCT
ftr-464	1895	16	"	"	PUNCT
ftr-464	1895	17	as	as	ADP
ftr-464	1895	18	a	a	DET
ftr-464	1895	19	general	general	ADJ
ftr-464	1895	20	rule	rule	NOUN
ftr-464	1895	21	,	,	PUNCT
ftr-464	1895	22	most	most	ADJ
ftr-464	1895	23	foreign	foreign	ADJ
ftr-464	1895	24	countries	country	NOUN
ftr-464	1895	25	do	do	AUX
ftr-464	1895	26	not	not	PART
ftr-464	1895	27	attempt	attempt	VERB
ftr-464	1895	28	to	to	PART
ftr-464	1895	29	tax	tax	NOUN
ftr-464	1895	30	employer	employer	NOUN
ftr-464	1895	31	contributions	contribution	NOUN
ftr-464	1895	32	to	to	ADP
ftr-464	1895	33	an	an	DET
ftr-464	1895	34	actuarially	actuarially	ADV
ftr-464	1895	35	-	-	PUNCT
ftr-464	1895	36	based	base	VERB
ftr-464	1895	37	defined	define	VERB
ftr-464	1895	38	benefit	benefit	NOUN
ftr-464	1895	39	pension	pension	NOUN
ftr-464	1895	40	plan	plan	NOUN
ftr-464	1895	41	located	locate	VERB
ftr-464	1895	42	in	in	ADP
ftr-464	1895	43	an	an	DET
ftr-464	1895	44	employee	employee	NOUN
ftr-464	1895	45	's	's	PART
ftr-464	1895	46	home	home	NOUN
ftr-464	1895	47	country	country	NOUN
ftr-464	1895	48	.	.	PUNCT
ftr-464	1896	1	in	in	ADP
ftr-464	1896	2	contrast	contrast	NOUN
ftr-464	1896	3	,	,	PUNCT
ftr-464	1896	4	most	most	ADJ
ftr-464	1896	5	foreign	foreign	ADJ
ftr-464	1896	6	countries	country	NOUN
ftr-464	1896	7	do	do	AUX
ftr-464	1896	8	not	not	PART
ftr-464	1896	9	respect	respect	VERB
ftr-464	1896	10	the	the	DET
ftr-464	1896	11	salary	salary	NOUN
ftr-464	1896	12	reduction	reduction	NOUN
ftr-464	1896	13	portion	portion	NOUN
ftr-464	1896	14	of	of	ADP
ftr-464	1896	15	a	a	DET
ftr-464	1896	16	u.s	u.s	PROPN
ftr-464	1896	17	.	.	PROPN
ftr-464	1896	18	§	§	PROPN
ftr-464	1896	19	401(k	401(k	PROPN
ftr-464	1896	20	)	)	PUNCT
ftr-464	1896	21	plan	plan	NOUN
ftr-464	1896	22	,	,	PUNCT
ftr-464	1896	23	and	and	CCONJ
ftr-464	1896	24	will	will	AUX
ftr-464	1896	25	tax	tax	VERB
ftr-464	1896	26	the	the	DET
ftr-464	1896	27	employee	employee	NOUN
ftr-464	1896	28	on	on	ADP
ftr-464	1896	29	his	his	PRON
ftr-464	1896	30	own	own	ADJ
ftr-464	1896	31	contributions	contribution	NOUN
ftr-464	1896	32	to	to	ADP
ftr-464	1896	33	the	the	DET
ftr-464	1896	34	plan	plan	NOUN
ftr-464	1896	35	if	if	SCONJ
ftr-464	1896	36	they	they	PRON
ftr-464	1896	37	know	know	VERB
ftr-464	1896	38	about	about	ADP
ftr-464	1896	39	it	it	PRON
ftr-464	1896	40	.	.	PUNCT
ftr-464	1896	41	"	"	PUNCT
ftr-464	1896	42	)	)	PUNCT
ftr-464	1896	43	.	.	PUNCT
ftr-464	1897	1	261	261	NUM
ftr-464	1897	2	.	.	PUNCT
ftr-464	1898	1	similarly	similarly	ADV
ftr-464	1898	2	,	,	PUNCT
ftr-464	1898	3	it	it	PRON
ftr-464	1898	4	can	can	AUX
ftr-464	1898	5	not	not	PART
ftr-464	1898	6	be	be	AUX
ftr-464	1898	7	argued	argue	VERB
ftr-464	1898	8	that	that	SCONJ
ftr-464	1898	9	the	the	DET
ftr-464	1898	10	employee	employee	NOUN
ftr-464	1898	11	has	have	VERB
ftr-464	1898	12	an	an	DET
ftr-464	1898	13	investment	investment	NOUN
ftr-464	1898	14	in	in	ADP
ftr-464	1898	15	the	the	DET
ftr-464	1898	16	contract	contract	NOUN
ftr-464	1898	17	in	in	ADP
ftr-464	1898	18	the	the	DET
ftr-464	1898	19	amount	amount	NOUN
ftr-464	1898	20	of	of	ADP
ftr-464	1898	21	employer	employer	NOUN
ftr-464	1898	22	contributions	contribution	NOUN
ftr-464	1898	23	that	that	PRON
ftr-464	1898	24	would	would	AUX
ftr-464	1898	25	have	have	AUX
ftr-464	1898	26	been	be	AUX
ftr-464	1898	27	excludable	excludable	ADJ
ftr-464	1898	28	under	under	ADP
ftr-464	1898	29	§	§	PROPN
ftr-464	1898	30	911	911	NUM
ftr-464	1898	31	if	if	SCONJ
ftr-464	1898	32	paid	pay	VERB
ftr-464	1898	33	directly	directly	ADV
ftr-464	1898	34	to	to	ADP
ftr-464	1898	35	the	the	DET
ftr-464	1898	36	employee	employee	NOUN
ftr-464	1898	37	.	.	PUNCT
ftr-464	1899	1	see	see	VERB
ftr-464	1899	2	irc	irc	PROPN
ftr-464	1899	3	§	§	PROPN
ftr-464	1899	4	72(f	72(f	NUM
ftr-464	1899	5	)	)	PUNCT
ftr-464	1899	6	;	;	PUNCT
ftr-464	1899	7	rev	rev	PROPN
ftr-464	1899	8	.	.	PROPN
ftr-464	1900	1	rul	rul	PROPN
ftr-464	1900	2	.	.	PUNCT
ftr-464	1901	1	72	72	NUM
ftr-464	1901	2	-	-	SYM
ftr-464	1901	3	149	149	NUM
ftr-464	1901	4	,	,	PUNCT
ftr-464	1901	5	1972	1972	NUM
ftr-464	1901	6	-	-	SYM
ftr-464	1901	7	1	1	NUM
ftr-464	1901	8	c.b	c.b	PROPN
ftr-464	1901	9	.	.	PROPN
ftr-464	1901	10	218	218	NUM
ftr-464	1901	11	.	.	PUNCT
ftr-464	1902	1	this	this	DET
ftr-464	1902	2	rule	rule	NOUN
ftr-464	1902	3	applies	apply	VERB
ftr-464	1902	4	only	only	ADV
ftr-464	1902	5	to	to	ADP
ftr-464	1902	6	services	service	NOUN
ftr-464	1902	7	performed	perform	VERB
ftr-464	1902	8	after	after	ADP
ftr-464	1902	9	1962	1962	NUM
ftr-464	1902	10	.	.	PUNCT
ftr-464	1903	1	i	i	PRON
ftr-464	1903	2	d.	d.	PROPN
ftr-464	1903	3	262	262	NUM
ftr-464	1903	4	.	.	PUNCT
ftr-464	1904	1	section	section	NOUN
ftr-464	1904	2	911	911	NUM
ftr-464	1904	3	does	do	AUX
ftr-464	1904	4	not	not	PART
ftr-464	1904	5	apply	apply	VERB
ftr-464	1904	6	to	to	ADP
ftr-464	1904	7	:	:	PUNCT
ftr-464	1904	8	(	(	PUNCT
ftr-464	1904	9	1	1	X
ftr-464	1904	10	)	)	PUNCT
ftr-464	1904	11	any	any	DET
ftr-464	1904	12	compensation	compensation	NOUN
ftr-464	1904	13	"	"	PUNCT
ftr-464	1904	14	received	receive	VERB
ftr-464	1904	15	after	after	ADP
ftr-464	1904	16	the	the	DET
ftr-464	1904	17	close	close	NOUN
ftr-464	1904	18	of	of	ADP
ftr-464	1904	19	the	the	DET
ftr-464	1904	20	taxable	taxable	ADJ
ftr-464	1904	21	year	year	NOUN
ftr-464	1904	22	following	follow	VERB
ftr-464	1904	23	the	the	DET
ftr-464	1904	24	taxable	taxable	ADJ
ftr-464	1904	25	year	year	NOUN
ftr-464	1904	26	in	in	ADP
ftr-464	1904	27	which	which	PRON
ftr-464	1904	28	the	the	DET
ftr-464	1904	29	services	service	NOUN
ftr-464	1904	30	are	be	AUX
ftr-464	1904	31	performed	perform	VERB
ftr-464	1904	32	,	,	PUNCT
ftr-464	1904	33	"	"	PUNCT
ftr-464	1904	34	(	(	PUNCT
ftr-464	1904	35	2	2	X
ftr-464	1904	36	)	)	PUNCT
ftr-464	1904	37	any	any	DET
ftr-464	1904	38	amounts	amount	NOUN
ftr-464	1904	39	"	"	PUNCT
ftr-464	1904	40	received	receive	VERB
ftr-464	1904	41	as	as	ADP
ftr-464	1904	42	a	a	DET
ftr-464	1904	43	pension	pension	NOUN
ftr-464	1904	44	or	or	CCONJ
ftr-464	1904	45	annuity	annuity	NOUN
ftr-464	1904	46	"	"	PUNCT
ftr-464	1904	47	and	and	CCONJ
ftr-464	1904	48	(	(	PUNCT
ftr-464	1904	49	3	3	X
ftr-464	1904	50	)	)	PUNCT
ftr-464	1904	51	any	any	DET
ftr-464	1904	52	amounts	amount	NOUN
ftr-464	1904	53	"	"	PUNCT
ftr-464	1904	54	included	include	VERB
ftr-464	1904	55	in	in	ADP
ftr-464	1904	56	gross	gross	ADJ
ftr-464	1904	57	income	income	NOUN
ftr-464	1904	58	by	by	ADP
ftr-464	1904	59	reason	reason	NOUN
ftr-464	1904	60	of	of	ADP
ftr-464	1904	61	§	§	PROPN
ftr-464	1904	62	402(b	402(b	PROPN
ftr-464	1904	63	)	)	PUNCT
ftr-464	1904	64	(	(	PUNCT
ftr-464	1904	65	relating	relate	VERB
ftr-464	1904	66	to	to	ADP
ftr-464	1904	67	...	...	PUNCT
ftr-464	1904	68	nonexempt	nonexempt	NOUN
ftr-464	1904	69	trusts	trust	NOUN
ftr-464	1904	70	)	)	PUNCT
ftr-464	1904	71	.	.	PUNCT
ftr-464	1904	72	"	"	PUNCT
ftr-464	1905	1	irc	irc	PROPN
ftr-464	1905	2	§	§	PROPN
ftr-464	1905	3	911	911	NUM
ftr-464	1905	4	(	(	PUNCT
ftr-464	1905	5	b)(1	b)(1	X
ftr-464	1905	6	(	(	PUNCT
ftr-464	1905	7	b)(i	b)(i	NUM
ftr-464	1905	8	)	)	PUNCT
ftr-464	1905	9	.	.	PUNCT
ftr-464	1906	1	(	(	PUNCT
ftr-464	1906	2	iii	iii	NOUN
ftr-464	1906	3	)	)	PUNCT
ftr-464	1906	4	,	,	PUNCT
ftr-464	1906	5	(	(	PUNCT
ftr-464	1906	6	iv	iv	X
ftr-464	1906	7	)	)	PUNCT
ftr-464	1906	8	.	.	PUNCT
ftr-464	1907	1	these	these	DET
ftr-464	1907	2	restrictions	restriction	NOUN
ftr-464	1907	3	were	be	AUX
ftr-464	1907	4	added	add	VERB
ftr-464	1907	5	to	to	ADP
ftr-464	1907	6	the	the	DET
ftr-464	1907	7	code	code	NOUN
ftr-464	1907	8	in	in	ADP
ftr-464	1907	9	1962	1962	NUM
ftr-464	1907	10	.	.	PUNCT
ftr-464	1908	1	see	see	VERB
ftr-464	1908	2	h.r	h.r	PROPN
ftr-464	1908	3	.	.	PROPN
ftr-464	1908	4	rep	rep	PROPN
ftr-464	1908	5	.	.	PROPN
ftr-464	1908	6	no	no	PROPN
ftr-464	1908	7	.	.	NOUN
ftr-464	1908	8	1447	1447	NUM
ftr-464	1908	9	,	,	PUNCT
ftr-464	1908	10	87th	87th	ADJ
ftr-464	1908	11	cong	cong	NOUN
ftr-464	1908	12	.	.	PROPN
ftr-464	1909	1	,	,	PUNCT
ftr-464	1909	2	2d	2d	NUM
ftr-464	1909	3	sess	sess	NOUN
ftr-464	1909	4	.	.	PUNCT
ftr-464	1910	1	54	54	NUM
ftr-464	1910	2	(	(	PUNCT
ftr-464	1910	3	1962	1962	NUM
ftr-464	1910	4	)	)	PUNCT
ftr-464	1910	5	,	,	PUNCT
ftr-464	1910	6	reprinted	reprint	VERB
ftr-464	1910	7	in	in	ADP
ftr-464	1910	8	1962	1962	NUM
ftr-464	1910	9	-	-	SYM
ftr-464	1910	10	3	3	NUM
ftr-464	1910	11	c.b	c.b	PROPN
ftr-464	1910	12	.	.	PROPN
ftr-464	1910	13	405	405	NUM
ftr-464	1910	14	,	,	PUNCT
ftr-464	1910	15	458	458	NUM
ftr-464	1910	16	.	.	PUNCT
ftr-464	1911	1	congress	congress	PROPN
ftr-464	1911	2	denied	deny	VERB
ftr-464	1911	3	the	the	DET
ftr-464	1911	4	§	§	PROPN
ftr-464	1911	5	911	911	NUM
ftr-464	1911	6	exclusion	exclusion	NOUN
ftr-464	1911	7	for	for	ADP
ftr-464	1911	8	an	an	DET
ftr-464	1911	9	amount	amount	NOUN
ftr-464	1911	10	paid	pay	VERB
ftr-464	1911	11	as	as	ADP
ftr-464	1911	12	a	a	DET
ftr-464	1911	13	pension	pension	NOUN
ftr-464	1911	14	because	because	SCONJ
ftr-464	1911	15	"	"	PUNCT
ftr-464	1911	16	congress	congress	PROPN
ftr-464	1911	17	thought	think	VERB
ftr-464	1911	18	it	it	PRON
ftr-464	1911	19	discriminatory	discriminatory	ADJ
ftr-464	1911	20	to	to	PART
ftr-464	1911	21	allow	allow	VERB
ftr-464	1911	22	[	[	PUNCT
ftr-464	1911	23	an	an	DET
ftr-464	1911	24	employee	employee	NOUN
ftr-464	1911	25	who	who	PRON
ftr-464	1911	26	worked	work	VERB
ftr-464	1911	27	abroad	abroad	ADV
ftr-464	1911	28	]	]	PUNCT
ftr-464	1911	29	to	to	PART
ftr-464	1911	30	retire	retire	VERB
ftr-464	1911	31	in	in	ADP
ftr-464	1911	32	the	the	DET
ftr-464	1911	33	united	united	PROPN
ftr-464	1911	34	states	states	PROPN
ftr-464	1911	35	next	next	ADV
ftr-464	1911	36	to	to	ADP
ftr-464	1911	37	another	another	DET
ftr-464	1911	38	individual	individual	NOUN
ftr-464	1911	39	who	who	PRON
ftr-464	1911	40	had	have	AUX
ftr-464	1911	41	worked	work	VERB
ftr-464	1911	42	in	in	ADP
ftr-464	1911	43	the	the	DET
ftr-464	1911	44	united	united	PROPN
ftr-464	1911	45	states	states	PROPN
ftr-464	1911	46	for	for	ADP
ftr-464	1911	47	the	the	DET
ftr-464	1911	48	same	same	ADJ
ftr-464	1911	49	employer	employer	NOUN
ftr-464	1911	50	and	and	CCONJ
ftr-464	1911	51	who	who	PRON
ftr-464	1911	52	was	be	AUX
ftr-464	1911	53	fully	fully	ADV
ftr-464	1911	54	taxable	taxable	ADJ
ftr-464	1911	55	on	on	ADP
ftr-464	1911	56	the	the	DET
ftr-464	1911	57	contributions	contribution	NOUN
ftr-464	1911	58	made	make	VERB
ftr-464	1911	59	by	by	ADP
ftr-464	1911	60	the	the	DET
ftr-464	1911	61	employer	employer	NOUN
ftr-464	1911	62	.	.	PUNCT
ftr-464	1911	63	"	"	PUNCT
ftr-464	1912	1	gen	gen	PROPN
ftr-464	1912	2	.	.	PROPN
ftr-464	1912	3	couns	couns	PROPN
ftr-464	1912	4	.	.	PUNCT
ftr-464	1913	1	mem	mem	PROPN
ftr-464	1913	2	.	.	PUNCT
ftr-464	1914	1	36.345	36.345	NUM
ftr-464	1914	2	(	(	PUNCT
ftr-464	1914	3	july	july	PROPN
ftr-464	1914	4	23	23	NUM
ftr-464	1914	5	,	,	PUNCT
ftr-464	1914	6	1975	1975	NUM
ftr-464	1914	7	)	)	PUNCT
ftr-464	1914	8	(	(	PUNCT
ftr-464	1914	9	citing	cite	VERB
ftr-464	1914	10	s.	s.	PROPN
ftr-464	1914	11	rep	rep	PROPN
ftr-464	1914	12	.	.	PROPN
ftr-464	1914	13	no	no	PROPN
ftr-464	1914	14	.	.	NOUN
ftr-464	1914	15	1881	1881	NUM
ftr-464	1914	16	,	,	PUNCT
ftr-464	1914	17	87th	87th	ADJ
ftr-464	1914	18	cong	cong	NOUN
ftr-464	1914	19	.	.	PROPN
ftr-464	1914	20	,	,	PUNCT
ftr-464	1914	21	2d	2d	PROPN
ftr-464	1914	22	sess	sess	NOUN
ftr-464	1914	23	.	.	PUNCT
ftr-464	1915	1	74	74	NUM
ftr-464	1915	2	-	-	SYM
ftr-464	1915	3	75	75	NUM
ftr-464	1915	4	(	(	PUNCT
ftr-464	1915	5	1962	1962	NUM
ftr-464	1915	6	)	)	PUNCT
ftr-464	1915	7	.	.	PUNCT
ftr-464	1916	1	reprinted	reprint	VERB
ftr-464	1916	2	in	in	ADP
ftr-464	1916	3	1962	1962	NUM
ftr-464	1916	4	-	-	SYM
ftr-464	1916	5	3	3	NUM
ftr-464	1916	6	c.b	c.b	PROPN
ftr-464	1916	7	.	.	PROPN
ftr-464	1916	8	780	780	NUM
ftr-464	1916	9	-	-	SYM
ftr-464	1916	10	81	81	NUM
ftr-464	1916	11	)	)	PUNCT
ftr-464	1916	12	;	;	PUNCT
ftr-464	1916	13	see	see	VERB
ftr-464	1916	14	also	also	ADV
ftr-464	1916	15	h.r	h.r	PROPN
ftr-464	1916	16	.	.	PROPN
ftr-464	1916	17	rep	rep	PROPN
ftr-464	1916	18	.	.	PROPN
ftr-464	1916	19	no	no	PROPN
ftr-464	1916	20	.	.	NOUN
ftr-464	1917	1	1447	1447	NUM
ftr-464	1917	2	,	,	PUNCT
ftr-464	1917	3	87th	87th	ADJ
ftr-464	1917	4	cong	cong	NOUN
ftr-464	1917	5	.	.	PROPN
ftr-464	1917	6	,	,	PUNCT
ftr-464	1917	7	2d	2d	PROPN
ftr-464	1917	8	sess	sess	NOUN
ftr-464	1917	9	.	.	PUNCT
ftr-464	1918	1	54	54	NUM
ftr-464	1918	2	-	-	SYM
ftr-464	1918	3	55	55	NUM
ftr-464	1918	4	(	(	PUNCT
ftr-464	1918	5	1962	1962	NUM
ftr-464	1918	6	)	)	PUNCT
ftr-464	1918	7	,	,	PUNCT
ftr-464	1918	8	reprinted	reprint	VERB
ftr-464	1918	9	in	in	ADP
ftr-464	1918	10	1962	1962	NUM
ftr-464	1918	11	-	-	SYM
ftr-464	1918	12	3	3	NUM
ftr-464	1918	13	c.b	c.b	PROPN
ftr-464	1918	14	.	.	PROPN
ftr-464	1918	15	405,458	405,458	NUM
ftr-464	1918	16	-	-	SYM
ftr-464	1918	17	59	59	NUM
ftr-464	1918	18	.	.	PUNCT
ftr-464	1919	1	congress	congress	PROPN
ftr-464	1919	2	denied	deny	VERB
ftr-464	1919	3	the	the	DET
ftr-464	1919	4	§	§	PROPN
ftr-464	1919	5	911	911	NUM
ftr-464	1919	6	exclusion	exclusion	NOUN
ftr-464	1919	7	for	for	ADP
ftr-464	1919	8	deferred	defer	VERB
ftr-464	1919	9	compensation	compensation	NOUN
ftr-464	1919	10	(	(	PUNCT
ftr-464	1919	11	received	receive	VERB
ftr-464	1919	12	after	after	ADP
ftr-464	1919	13	the	the	DET
ftr-464	1919	14	end	end	NOUN
ftr-464	1919	15	of	of	ADP
ftr-464	1919	16	the	the	DET
ftr-464	1919	17	taxable	taxable	ADJ
ftr-464	1919	18	year	year	NOUN
ftr-464	1919	19	following	follow	VERB
ftr-464	1919	20	the	the	DET
ftr-464	1919	21	year	year	NOUN
ftr-464	1919	22	of	of	ADP
ftr-464	1919	23	performance	performance	NOUN
ftr-464	1919	24	of	of	ADP
ftr-464	1919	25	the	the	DET
ftr-464	1919	26	services	service	NOUN
ftr-464	1919	27	)	)	PUNCT
ftr-464	1919	28	because	because	SCONJ
ftr-464	1919	29	it	it	PRON
ftr-464	1919	30	saw	see	VERB
ftr-464	1919	31	"	"	PUNCT
ftr-464	1919	32	no	no	DET
ftr-464	1919	33	reason	reason	NOUN
ftr-464	1919	34	...	...	PUNCT
ftr-464	1919	35	to	to	PART
ftr-464	1919	36	provide	provide	VERB
ftr-464	1919	37	[	[	PRON
ftr-464	1919	38	a	a	X
ftr-464	1919	39	]	]	X
ftr-464	1919	40	special	special	ADJ
ftr-464	1919	41	inducement	inducement	NOUN
ftr-464	1919	42	for	for	ADP
ftr-464	1919	43	overseas	overseas	ADJ
ftr-464	1919	44	employment	employment	NOUN
ftr-464	1919	45	long	long	ADV
ftr-464	1919	46	after	after	ADP
ftr-464	1919	47	the	the	DET
ftr-464	1919	48	period	period	NOUN
ftr-464	1919	49	in	in	ADP
ftr-464	1919	50	which	which	PRON
ftr-464	1919	51	the	the	DET
ftr-464	1919	52	19961	19961	NUM
ftr-464	1919	53	florida	florida	PROPN
ftr-464	1919	54	tax	tax	NOUN
ftr-464	1919	55	review	review	NOUN
ftr-464	1919	56	change	change	VERB
ftr-464	1919	57	this).263	this).263	PROPN
ftr-464	1919	58	a	a	DET
ftr-464	1919	59	u.s	u.s	PROPN
ftr-464	1919	60	.	.	PROPN
ftr-464	1919	61	citizen	citizen	PROPN
ftr-464	1919	62	working	work	VERB
ftr-464	1919	63	abroad	abroad	ADV
ftr-464	1919	64	may	may	AUX
ftr-464	1919	65	alternatively2l	alternatively2l	VERB
ftr-464	1919	66	participate	participate	VERB
ftr-464	1919	67	in	in	ADP
ftr-464	1919	68	a	a	DET
ftr-464	1919	69	foreign	foreign	ADJ
ftr-464	1919	70	deferred	defer	VERB
ftr-464	1919	71	compensation	compensation	NOUN
ftr-464	1919	72	plan.265	plan.265	VERB
ftr-464	1919	73	a	a	DET
ftr-464	1919	74	foreign	foreign	ADJ
ftr-464	1919	75	retirement	retirement	NOUN
ftr-464	1919	76	plan	plan	NOUN
ftr-464	1919	77	is	be	AUX
ftr-464	1919	78	almost	almost	ADV
ftr-464	1919	79	certain	certain	ADJ
ftr-464	1919	80	to	to	PART
ftr-464	1919	81	be	be	AUX
ftr-464	1919	82	a	a	DET
ftr-464	1919	83	nonqualified	nonqualified	ADJ
ftr-464	1919	84	plan	plan	NOUN
ftr-464	1919	85	for	for	ADP
ftr-464	1919	86	u.s	u.s	PROPN
ftr-464	1919	87	.	.	PROPN
ftr-464	1919	88	tax	tax	NOUN
ftr-464	1919	89	purposes.266	purposes.266	NOUN
ftr-464	1919	90	as	as	ADP
ftr-464	1919	91	a	a	DET
ftr-464	1919	92	result	result	NOUN
ftr-464	1919	93	,	,	PUNCT
ftr-464	1919	94	employer	employer	NOUN
ftr-464	1919	95	contributions	contribution	NOUN
ftr-464	1919	96	to	to	ADP
ftr-464	1919	97	a	a	DET
ftr-464	1919	98	funded	fund	VERB
ftr-464	1919	99	plan	plan	NOUN
ftr-464	1919	100	are	be	AUX
ftr-464	1919	101	taxed	tax	VERB
ftr-464	1919	102	under	under	ADP
ftr-464	1919	103	section	section	NOUN
ftr-464	1919	104	402(b	402(b	PROPN
ftr-464	1919	105	)	)	PUNCT
ftr-464	1919	106	267	267	NUM
ftr-464	1919	107	employment	employment	NOUN
ftr-464	1919	108	occurred	occur	VERB
ftr-464	1919	109	.	.	PUNCT
ftr-464	1919	110	"	"	PUNCT
ftr-464	1920	1	i	i	PRON
ftr-464	1920	2	d.	d.	PROPN
ftr-464	1920	3	at	at	ADP
ftr-464	1920	4	55	55	NUM
ftr-464	1920	5	.	.	PUNCT
ftr-464	1921	1	the	the	DET
ftr-464	1921	2	committee	committee	NOUN
ftr-464	1921	3	report	report	NOUN
ftr-464	1921	4	further	far	ADV
ftr-464	1921	5	noted	note	VERB
ftr-464	1921	6	that	that	SCONJ
ftr-464	1921	7	"	"	PUNCT
ftr-464	1921	8	this	this	PRON
ftr-464	1921	9	will	will	AUX
ftr-464	1921	10	treat	treat	VERB
ftr-464	1921	11	deferred	deferred	ADJ
ftr-464	1921	12	compensation	compensation	NOUN
ftr-464	1921	13	under	under	ADP
ftr-464	1921	14	the	the	DET
ftr-464	1921	15	exclusion	exclusion	NOUN
ftr-464	1921	16	the	the	DET
ftr-464	1921	17	same	same	ADJ
ftr-464	1921	18	as	as	ADP
ftr-464	1921	19	qualified	qualified	ADJ
ftr-464	1921	20	pensions	pension	NOUN
ftr-464	1921	21	.	.	PUNCT
ftr-464	1921	22	"	"	PUNCT
ftr-464	1922	1	i	i	PRON
ftr-464	1922	2	d.	d.	PROPN
ftr-464	1922	3	263	263	NUM
ftr-464	1922	4	.	.	PUNCT
ftr-464	1923	1	legislation	legislation	NOUN
ftr-464	1923	2	introduced	introduce	VERB
ftr-464	1923	3	by	by	ADP
ftr-464	1923	4	representative	representative	ADJ
ftr-464	1923	5	bill	bill	NOUN
ftr-464	1923	6	alexander	alexander	PROPN
ftr-464	1923	7	in	in	ADP
ftr-464	1923	8	1992	1992	NUM
ftr-464	1923	9	would	would	AUX
ftr-464	1923	10	expand	expand	VERB
ftr-464	1923	11	the	the	DET
ftr-464	1923	12	scope	scope	NOUN
ftr-464	1923	13	of	of	ADP
ftr-464	1923	14	§	§	PROPN
ftr-464	1923	15	911	911	NUM
ftr-464	1923	16	to	to	PART
ftr-464	1923	17	reach	reach	VERB
ftr-464	1923	18	deferred	deferred	ADJ
ftr-464	1923	19	compensation	compensation	NOUN
ftr-464	1923	20	income	income	NOUN
ftr-464	1923	21	.	.	PUNCT
ftr-464	1924	1	h.r	h.r	PROPN
ftr-464	1924	2	.	.	PROPN
ftr-464	1924	3	4562	4562	NUM
ftr-464	1924	4	,	,	PUNCT
ftr-464	1924	5	102d	102d	NUM
ftr-464	1924	6	cong	cong	NOUN
ftr-464	1924	7	.	.	PROPN
ftr-464	1924	8	,	,	PUNCT
ftr-464	1924	9	2d	2d	NUM
ftr-464	1924	10	sess	sess	NOUN
ftr-464	1924	11	.	.	PUNCT
ftr-464	1925	1	(	(	PUNCT
ftr-464	1925	2	1992	1992	NUM
ftr-464	1925	3	)	)	PUNCT
ftr-464	1925	4	.	.	PUNCT
ftr-464	1926	1	under	under	ADP
ftr-464	1926	2	the	the	DET
ftr-464	1926	3	proposal	proposal	NOUN
ftr-464	1926	4	,	,	PUNCT
ftr-464	1926	5	"	"	PUNCT
ftr-464	1926	6	[	[	X
ftr-464	1926	7	a]mounts	a]mount	NOUN
ftr-464	1926	8	received	receive	VERB
ftr-464	1926	9	after	after	SCONJ
ftr-464	1926	10	the	the	DET
ftr-464	1926	11	close	close	NOUN
ftr-464	1926	12	of	of	ADP
ftr-464	1926	13	the	the	DET
ftr-464	1926	14	taxable	taxable	ADJ
ftr-464	1926	15	year	year	NOUN
ftr-464	1926	16	in	in	ADP
ftr-464	1926	17	which	which	PRON
ftr-464	1926	18	the	the	DET
ftr-464	1926	19	services	service	NOUN
ftr-464	1926	20	to	to	PART
ftr-464	1926	21	which	which	PRON
ftr-464	1926	22	the	the	DET
ftr-464	1926	23	amounts	amount	NOUN
ftr-464	1926	24	are	be	AUX
ftr-464	1926	25	attributable	attributable	ADJ
ftr-464	1926	26	are	be	AUX
ftr-464	1926	27	performed	perform	VERB
ftr-464	1926	28	shall	shall	AUX
ftr-464	1926	29	be	be	AUX
ftr-464	1926	30	excluded	exclude	VERB
ftr-464	1926	31	...	...	PUNCT
ftr-464	1926	32	without	without	ADP
ftr-464	1926	33	regard	regard	NOUN
ftr-464	1926	34	to	to	ADP
ftr-464	1926	35	the	the	DET
ftr-464	1926	36	taxable	taxable	ADJ
ftr-464	1926	37	year	year	NOUN
ftr-464	1926	38	in	in	ADP
ftr-464	1926	39	which	which	PRON
ftr-464	1926	40	they	they	PRON
ftr-464	1926	41	are	be	AUX
ftr-464	1926	42	received	receive	VERB
ftr-464	1926	43	.	.	PUNCT
ftr-464	1926	44	"	"	PUNCT
ftr-464	1927	1	i	i	PRON
ftr-464	1927	2	d.	d.	PROPN
ftr-464	1927	3	§	§	PROPN
ftr-464	1927	4	2(a	2(a	NUM
ftr-464	1927	5	)	)	PUNCT
ftr-464	1927	6	(	(	PUNCT
ftr-464	1927	7	adding	add	VERB
ftr-464	1927	8	new	new	ADJ
ftr-464	1927	9	§	§	PROPN
ftr-464	1927	10	911	911	NUM
ftr-464	1927	11	(	(	PUNCT
ftr-464	1927	12	c)(3	c)(3	NOUN
ftr-464	1927	13	)	)	PUNCT
ftr-464	1927	14	,	,	PUNCT
ftr-464	1927	15	and	and	CCONJ
ftr-464	1927	16	in	in	ADP
ftr-464	1927	17	effect	effect	NOUN
ftr-464	1927	18	repealing	repeal	VERB
ftr-464	1927	19	§	§	PROPN
ftr-464	1927	20	911(b)(1)(b)(iv	911(b)(1)(b)(iv	NUM
ftr-464	1927	21	)	)	PUNCT
ftr-464	1927	22	)	)	PUNCT
ftr-464	1927	23	.	.	PUNCT
ftr-464	1928	1	further	far	ADV
ftr-464	1928	2	,	,	PUNCT
ftr-464	1928	3	the	the	DET
ftr-464	1928	4	current	current	ADJ
ftr-464	1928	5	law	law	NOUN
ftr-464	1928	6	's	's	PART
ftr-464	1928	7	denial	denial	NOUN
ftr-464	1928	8	of	of	ADP
ftr-464	1928	9	a	a	DET
ftr-464	1928	10	§	§	ADJ
ftr-464	1928	11	911	911	NUM
ftr-464	1928	12	exclusion	exclusion	NOUN
ftr-464	1928	13	for	for	ADP
ftr-464	1928	14	a	a	DET
ftr-464	1928	15	pension	pension	NOUN
ftr-464	1928	16	or	or	CCONJ
ftr-464	1928	17	amount	amount	NOUN
ftr-464	1928	18	included	include	VERB
ftr-464	1928	19	in	in	ADP
ftr-464	1928	20	income	income	NOUN
ftr-464	1928	21	under	under	ADP
ftr-464	1928	22	§	§	PROPN
ftr-464	1928	23	402(b	402(b	PROPN
ftr-464	1928	24	)	)	PUNCT
ftr-464	1928	25	is	be	AUX
ftr-464	1928	26	in	in	ADP
ftr-464	1928	27	effect	effect	NOUN
ftr-464	1928	28	reversed	reverse	VERB
ftr-464	1928	29	;	;	PUNCT
ftr-464	1928	30	the	the	DET
ftr-464	1928	31	§	§	PROPN
ftr-464	1928	32	911	911	NUM
ftr-464	1928	33	exclusion	exclusion	NOUN
ftr-464	1928	34	is	be	AUX
ftr-464	1928	35	not	not	PART
ftr-464	1928	36	denied	deny	VERB
ftr-464	1928	37	for	for	ADP
ftr-464	1928	38	"	"	PUNCT
ftr-464	1928	39	so	so	ADV
ftr-464	1928	40	much	much	ADJ
ftr-464	1928	41	of	of	ADP
ftr-464	1928	42	any	any	DET
ftr-464	1928	43	amounts	amount	NOUN
ftr-464	1928	44	received	receive	VERB
ftr-464	1928	45	as	as	ADP
ftr-464	1928	46	a	a	DET
ftr-464	1928	47	pension	pension	NOUN
ftr-464	1928	48	...	...	PUNCT
ftr-464	1928	49	as	as	SCONJ
ftr-464	1928	50	is	be	AUX
ftr-464	1928	51	attributable	attributable	ADJ
ftr-464	1928	52	to	to	ADP
ftr-464	1928	53	personal	personal	ADJ
ftr-464	1928	54	service	service	NOUN
ftr-464	1928	55	rendered	render	VERB
ftr-464	1928	56	outside	outside	ADP
ftr-464	1928	57	the	the	DET
ftr-464	1928	58	united	united	PROPN
ftr-464	1928	59	states	states	PROPN
ftr-464	1928	60	during	during	ADP
ftr-464	1928	61	the	the	DET
ftr-464	1928	62	periods	period	NOUN
ftr-464	1928	63	for	for	ADP
ftr-464	1928	64	which	which	PRON
ftr-464	1928	65	the	the	DET
ftr-464	1928	66	taxpayer	taxpayer	NOUN
ftr-464	1928	67	met	meet	VERB
ftr-464	1928	68	"	"	PUNCT
ftr-464	1928	69	the	the	DET
ftr-464	1928	70	eligibility	eligibility	NOUN
ftr-464	1928	71	requirements	requirement	NOUN
ftr-464	1928	72	;	;	PUNCT
ftr-464	1928	73	nor	nor	CCONJ
ftr-464	1928	74	is	be	AUX
ftr-464	1928	75	the	the	DET
ftr-464	1928	76	exclusion	exclusion	NOUN
ftr-464	1928	77	denied	deny	VERB
ftr-464	1928	78	for	for	ADP
ftr-464	1928	79	"	"	PUNCT
ftr-464	1928	80	amounts	amount	NOUN
ftr-464	1928	81	received	receive	VERB
ftr-464	1928	82	or	or	CCONJ
ftr-464	1928	83	otherwise	otherwise	ADV
ftr-464	1928	84	includible	includible	ADJ
ftr-464	1928	85	in	in	ADP
ftr-464	1928	86	gross	gross	ADJ
ftr-464	1928	87	income	income	NOUN
ftr-464	1928	88	under	under	ADP
ftr-464	1928	89	a	a	DET
ftr-464	1928	90	foreign	foreign	ADJ
ftr-464	1928	91	pension	pension	NOUN
ftr-464	1928	92	,	,	PUNCT
ftr-464	1928	93	annuity	annuity	NOUN
ftr-464	1928	94	,	,	PUNCT
ftr-464	1928	95	or	or	CCONJ
ftr-464	1928	96	trust	trust	NOUN
ftr-464	1928	97	(	(	PUNCT
ftr-464	1928	98	except	except	SCONJ
ftr-464	1928	99	to	to	ADP
ftr-464	1928	100	the	the	DET
ftr-464	1928	101	extent	extent	NOUN
ftr-464	1928	102	that	that	SCONJ
ftr-464	1928	103	such	such	ADJ
ftr-464	1928	104	amounts	amount	NOUN
ftr-464	1928	105	are	be	AUX
ftr-464	1928	106	attributable	attributable	ADJ
ftr-464	1928	107	to	to	ADP
ftr-464	1928	108	personal	personal	ADJ
ftr-464	1928	109	services	service	NOUN
ftr-464	1928	110	rendered	render	VERB
ftr-464	1928	111	within	within	ADP
ftr-464	1928	112	the	the	DET
ftr-464	1928	113	united	united	PROPN
ftr-464	1928	114	states	states	PROPN
ftr-464	1928	115	....	....	PUNCT
ftr-464	1929	1	i	i	PRON
ftr-464	1929	2	d.	d.	PROPN
ftr-464	1929	3	(	(	PUNCT
ftr-464	1929	4	adding	add	VERB
ftr-464	1929	5	new	new	ADJ
ftr-464	1929	6	§	§	PROPN
ftr-464	1929	7	911	911	NUM
ftr-464	1929	8	(	(	PUNCT
ftr-464	1929	9	c)(5)(a	c)(5)(a	PROPN
ftr-464	1929	10	)	)	PUNCT
ftr-464	1929	11	,	,	PUNCT
ftr-464	1929	12	(	(	PUNCT
ftr-464	1929	13	b	b	NOUN
ftr-464	1929	14	)	)	PUNCT
ftr-464	1929	15	,	,	PUNCT
ftr-464	1929	16	and	and	CCONJ
ftr-464	1929	17	in	in	ADP
ftr-464	1929	18	effect	effect	NOUN
ftr-464	1929	19	repealing	repeal	VERB
ftr-464	1929	20	current	current	ADJ
ftr-464	1929	21	§	§	PROPN
ftr-464	1929	22	91	91	NUM
ftr-464	1929	23	1(b)(1)(b)(i	1(b)(1)(b)(i	NUM
ftr-464	1929	24	)	)	PUNCT
ftr-464	1929	25	and	and	CCONJ
ftr-464	1929	26	(	(	PUNCT
ftr-464	1929	27	iii	iii	NOUN
ftr-464	1929	28	)	)	PUNCT
ftr-464	1929	29	)	)	PUNCT
ftr-464	1929	30	.	.	PUNCT
ftr-464	1930	1	264	264	X
ftr-464	1930	2	.	.	PUNCT
ftr-464	1931	1	see	see	VERB
ftr-464	1931	2	ellis	ellis	PROPN
ftr-464	1931	3	&	&	CCONJ
ftr-464	1931	4	navin	navin	PROPN
ftr-464	1931	5	,	,	PUNCT
ftr-464	1931	6	supra	supra	PROPN
ftr-464	1931	7	note	note	PROPN
ftr-464	1931	8	72	72	NUM
ftr-464	1931	9	,	,	PUNCT
ftr-464	1931	10	at	at	ADP
ftr-464	1931	11	30	30	NUM
ftr-464	1931	12	-	-	SYM
ftr-464	1931	13	31	31	NUM
ftr-464	1931	14	for	for	ADP
ftr-464	1931	15	a	a	DET
ftr-464	1931	16	discussion	discussion	NOUN
ftr-464	1931	17	of	of	ADP
ftr-464	1931	18	"	"	PUNCT
ftr-464	1931	19	reasons	reason	NOUN
ftr-464	1931	20	"	"	PUNCT
ftr-464	1931	21	for	for	ADP
ftr-464	1931	22	participating	participate	VERB
ftr-464	1931	23	in	in	ADP
ftr-464	1931	24	foreign	foreign	ADJ
ftr-464	1931	25	deferred	defer	VERB
ftr-464	1931	26	compensation	compensation	NOUN
ftr-464	1931	27	plans	plan	NOUN
ftr-464	1931	28	.	.	PUNCT
ftr-464	1932	1	265	265	NUM
ftr-464	1932	2	.	.	PUNCT
ftr-464	1933	1	assuming	assume	VERB
ftr-464	1933	2	that	that	SCONJ
ftr-464	1933	3	the	the	DET
ftr-464	1933	4	foreign	foreign	ADJ
ftr-464	1933	5	deferred	defer	VERB
ftr-464	1933	6	compensation	compensation	NOUN
ftr-464	1933	7	plan	plan	NOUN
ftr-464	1933	8	is	be	AUX
ftr-464	1933	9	not	not	PART
ftr-464	1933	10	a	a	DET
ftr-464	1933	11	u.s	u.s	PROPN
ftr-464	1933	12	.	.	PROPN
ftr-464	1933	13	qualified	qualified	ADJ
ftr-464	1933	14	plan	plan	NOUN
ftr-464	1933	15	,	,	PUNCT
ftr-464	1933	16	then	then	ADV
ftr-464	1933	17	an	an	DET
ftr-464	1933	18	employee	employee	NOUN
ftr-464	1933	19	's	's	PART
ftr-464	1933	20	participation	participation	NOUN
ftr-464	1933	21	in	in	ADP
ftr-464	1933	22	it	it	PRON
ftr-464	1933	23	will	will	AUX
ftr-464	1933	24	not	not	PART
ftr-464	1933	25	be	be	AUX
ftr-464	1933	26	a	a	DET
ftr-464	1933	27	barrier	barrier	NOUN
ftr-464	1933	28	to	to	ADP
ftr-464	1933	29	making	make	VERB
ftr-464	1933	30	deductible	deductible	ADJ
ftr-464	1933	31	contributions	contribution	NOUN
ftr-464	1933	32	to	to	ADP
ftr-464	1933	33	an	an	DET
ftr-464	1933	34	ira	ira	PROPN
ftr-464	1933	35	.	.	PUNCT
ftr-464	1934	1	i	i	PRON
ftr-464	1934	2	d.	d.	PROPN
ftr-464	1934	3	at	at	ADP
ftr-464	1934	4	31	31	NUM
ftr-464	1934	5	(	(	PUNCT
ftr-464	1934	6	citing	cite	VERB
ftr-464	1934	7	irc	irc	ADV
ftr-464	1934	8	§	§	PROPN
ftr-464	1934	9	219(g)(1	219(g)(1	NOUN
ftr-464	1934	10	)	)	PUNCT
ftr-464	1934	11	,	,	PUNCT
ftr-464	1934	12	(	(	PUNCT
ftr-464	1934	13	5	5	NUM
ftr-464	1934	14	)	)	PUNCT
ftr-464	1934	15	)	)	PUNCT
ftr-464	1934	16	.	.	PUNCT
ftr-464	1935	1	266	266	NUM
ftr-464	1935	2	.	.	PUNCT
ftr-464	1936	1	i	i	PRON
ftr-464	1936	2	d.	d.	PROPN
ftr-464	1936	3	they	they	PRON
ftr-464	1936	4	consider	consider	VERB
ftr-464	1936	5	it	it	PRON
ftr-464	1936	6	"	"	PUNCT
ftr-464	1936	7	highly	highly	ADV
ftr-464	1936	8	unlikely	unlikely	ADJ
ftr-464	1936	9	that	that	SCONJ
ftr-464	1936	10	a	a	DET
ftr-464	1936	11	foreign	foreign	ADJ
ftr-464	1936	12	retirement	retirement	NOUN
ftr-464	1936	13	plan	plan	NOUN
ftr-464	1936	14	would	would	AUX
ftr-464	1936	15	ever	ever	ADV
ftr-464	1936	16	satisfy	satisfy	VERB
ftr-464	1936	17	the	the	DET
ftr-464	1936	18	tax	tax	NOUN
ftr-464	1936	19	qualification	qualification	NOUN
ftr-464	1936	20	requirements	requirement	NOUN
ftr-464	1936	21	set	set	VERB
ftr-464	1936	22	forth	forth	ADP
ftr-464	1936	23	in	in	ADP
ftr-464	1936	24	irc	irc	PROPN
ftr-464	1936	25	§	§	PROPN
ftr-464	1936	26	401(a	401(a	PROPN
ftr-464	1936	27	)	)	PUNCT
ftr-464	1936	28	.	.	PUNCT
ftr-464	1936	29	"	"	PUNCT
ftr-464	1937	1	i	i	PRON
ftr-464	1937	2	d.	d.	PROPN
ftr-464	1937	3	they	they	PRON
ftr-464	1937	4	note	note	VERB
ftr-464	1937	5	that	that	SCONJ
ftr-464	1937	6	"	"	PUNCT
ftr-464	1937	7	very	very	ADV
ftr-464	1937	8	few	few	ADJ
ftr-464	1937	9	jurisdictions	jurisdiction	NOUN
ftr-464	1937	10	in	in	ADP
ftr-464	1937	11	the	the	DET
ftr-464	1937	12	world	world	NOUN
ftr-464	1937	13	[	[	X
ftr-464	1937	14	have	have	VERB
ftr-464	1937	15	]	]	X
ftr-464	1937	16	private	private	ADJ
ftr-464	1937	17	pension	pension	NOUN
ftr-464	1937	18	requirements	requirement	NOUN
ftr-464	1937	19	as	as	ADP
ftr-464	1937	20	complicated	complicated	ADJ
ftr-464	1937	21	"	"	PUNCT
ftr-464	1937	22	as	as	ADP
ftr-464	1937	23	these	these	PRON
ftr-464	1937	24	,	,	PUNCT
ftr-464	1937	25	and	and	CCONJ
ftr-464	1937	26	,	,	PUNCT
ftr-464	1937	27	even	even	ADV
ftr-464	1937	28	though	though	SCONJ
ftr-464	1937	29	there	there	PRON
ftr-464	1937	30	are	be	VERB
ftr-464	1937	31	"	"	PUNCT
ftr-464	1937	32	similar	similar	ADJ
ftr-464	1937	33	schemes	scheme	NOUN
ftr-464	1937	34	"	"	PUNCT
ftr-464	1937	35	in	in	ADP
ftr-464	1937	36	canada	canada	PROPN
ftr-464	1937	37	,	,	PUNCT
ftr-464	1937	38	u.k	u.k	PROPN
ftr-464	1937	39	.	.	PROPN
ftr-464	1937	40	,	,	PUNCT
ftr-464	1937	41	and	and	CCONJ
ftr-464	1937	42	australia	australia	PROPN
ftr-464	1937	43	,	,	PUNCT
ftr-464	1937	44	"	"	PUNCT
ftr-464	1937	45	few	few	ADJ
ftr-464	1937	46	rules	rule	NOUN
ftr-464	1937	47	are	be	AUX
ftr-464	1937	48	the	the	DET
ftr-464	1937	49	same	same	ADJ
ftr-464	1937	50	.	.	PUNCT
ftr-464	1937	51	"	"	PUNCT
ftr-464	1938	1	i	i	PRON
ftr-464	1938	2	d.	d.	PROPN
ftr-464	1938	3	see	see	VERB
ftr-464	1938	4	also	also	ADV
ftr-464	1938	5	letter	letter	VERB
ftr-464	1938	6	from	from	ADP
ftr-464	1938	7	raymond	raymond	PROPN
ftr-464	1938	8	j.	j.	PROPN
ftr-464	1938	9	wiacek	wiacek	PROPN
ftr-464	1938	10	to	to	ADP
ftr-464	1938	11	leonard	leonard	PROPN
ftr-464	1938	12	b.	b.	PROPN
ftr-464	1938	13	terr	terr	PROPN
ftr-464	1938	14	,	,	PUNCT
ftr-464	1938	15	international	international	ADJ
ftr-464	1938	16	tax	tax	NOUN
ftr-464	1938	17	counsel	counsel	NOUN
ftr-464	1938	18	,	,	PUNCT
ftr-464	1938	19	(	(	PUNCT
ftr-464	1938	20	aug	aug	PROPN
ftr-464	1938	21	.	.	PROPN
ftr-464	1938	22	10	10	NUM
ftr-464	1938	23	,	,	PUNCT
ftr-464	1938	24	1988	1988	NUM
ftr-464	1938	25	)	)	PUNCT
ftr-464	1938	26	,	,	PUNCT
ftr-464	1938	27	reprinted	reprint	VERB
ftr-464	1938	28	in	in	ADP
ftr-464	1938	29	88	88	NUM
ftr-464	1938	30	tni	tni	NOUN
ftr-464	1938	31	38	38	NUM
ftr-464	1938	32	-	-	SYM
ftr-464	1938	33	32	32	NUM
ftr-464	1938	34	(	(	PUNCT
ftr-464	1938	35	sept	sept	PROPN
ftr-464	1938	36	.	.	PROPN
ftr-464	1938	37	21	21	NUM
ftr-464	1938	38	,	,	PUNCT
ftr-464	1938	39	1988	1988	NUM
ftr-464	1938	40	)	)	PUNCT
ftr-464	1938	41	(	(	PUNCT
ftr-464	1938	42	lexis	lexis	X
ftr-464	1938	43	,	,	PUNCT
ftr-464	1938	44	fedtax	fedtax	NOUN
ftr-464	1938	45	library	library	NOUN
ftr-464	1938	46	,	,	PUNCT
ftr-464	1938	47	tni	tni	NOUN
ftr-464	1938	48	file	file	NOUN
ftr-464	1938	49	)	)	PUNCT
ftr-464	1939	1	[	[	X
ftr-464	1939	2	hereinafter	hereinafter	NOUN
ftr-464	1939	3	wiacek	wiacek	NOUN
ftr-464	1939	4	letter	letter	NOUN
ftr-464	1939	5	to	to	ADP
ftr-464	1939	6	terr	terr	PROPN
ftr-464	1939	7	]	]	PUNCT
ftr-464	1939	8	(	(	PUNCT
ftr-464	1939	9	noting	note	VERB
ftr-464	1939	10	that	that	SCONJ
ftr-464	1939	11	although	although	SCONJ
ftr-464	1939	12	canadian	canadian	ADJ
ftr-464	1939	13	pension	pension	NOUN
ftr-464	1939	14	arrangements	arrangement	NOUN
ftr-464	1939	15	may	may	AUX
ftr-464	1939	16	be	be	AUX
ftr-464	1939	17	"	"	PUNCT
ftr-464	1939	18	analogous	analogous	ADJ
ftr-464	1939	19	to	to	ADP
ftr-464	1939	20	u.s	u.s	PROPN
ftr-464	1939	21	.	.	PROPN
ftr-464	1939	22	retirement	retirement	NOUN
ftr-464	1939	23	vehicles	vehicle	NOUN
ftr-464	1939	24	"	"	PUNCT
ftr-464	1939	25	a	a	DET
ftr-464	1939	26	canadian	canadian	ADJ
ftr-464	1939	27	registered	register	VERB
ftr-464	1939	28	pension	pension	NOUN
ftr-464	1939	29	plan	plan	NOUN
ftr-464	1939	30	"	"	PUNCT
ftr-464	1939	31	does	do	AUX
ftr-464	1939	32	not	not	PART
ftr-464	1939	33	constitute	constitute	VERB
ftr-464	1939	34	a	a	DET
ftr-464	1939	35	'	'	PUNCT
ftr-464	1939	36	qualified	qualified	ADJ
ftr-464	1939	37	'	'	PUNCT
ftr-464	1939	38	plan	plan	NOUN
ftr-464	1939	39	for	for	ADP
ftr-464	1939	40	u.s	u.s	PROPN
ftr-464	1939	41	.	.	PROPN
ftr-464	1939	42	purposes	purpose	NOUN
ftr-464	1939	43	,	,	PUNCT
ftr-464	1939	44	because	because	SCONJ
ftr-464	1939	45	canadian	canadian	ADJ
ftr-464	1939	46	requirements	requirement	NOUN
ftr-464	1939	47	are	be	AUX
ftr-464	1939	48	different	different	ADJ
ftr-464	1939	49	from	from	ADP
ftr-464	1939	50	those	those	PRON
ftr-464	1939	51	set	set	VERB
ftr-464	1939	52	forth	forth	ADP
ftr-464	1939	53	in	in	ADP
ftr-464	1939	54	section	section	NOUN
ftr-464	1939	55	401	401	NUM
ftr-464	1939	56	of	of	ADP
ftr-464	1939	57	[	[	X
ftr-464	1939	58	the	the	X
ftr-464	1939	59	]	]	X
ftr-464	1939	60	code	code	NOUN
ftr-464	1939	61	.	.	PUNCT
ftr-464	1939	62	"	"	PUNCT
ftr-464	1939	63	)	)	PUNCT
ftr-464	1939	64	.	.	PUNCT
ftr-464	1940	1	the	the	DET
ftr-464	1940	2	fact	fact	NOUN
ftr-464	1940	3	that	that	SCONJ
ftr-464	1940	4	the	the	DET
ftr-464	1940	5	pension	pension	NOUN
ftr-464	1940	6	trust	trust	NOUN
ftr-464	1940	7	is	be	AUX
ftr-464	1940	8	not	not	PART
ftr-464	1940	9	organized	organize	VERB
ftr-464	1940	10	under	under	ADP
ftr-464	1940	11	u.s	u.s	PROPN
ftr-464	1940	12	.	.	PROPN
ftr-464	1940	13	law	law	NOUN
ftr-464	1940	14	is	be	AUX
ftr-464	1940	15	not	not	PART
ftr-464	1940	16	in	in	ADP
ftr-464	1940	17	itself	itself	PRON
ftr-464	1940	18	disqualifying	disqualify	VERB
ftr-464	1940	19	if	if	SCONJ
ftr-464	1940	20	all	all	PRON
ftr-464	1940	21	of	of	ADP
ftr-464	1940	22	the	the	DET
ftr-464	1940	23	other	other	ADJ
ftr-464	1940	24	requirements	requirement	NOUN
ftr-464	1940	25	of	of	ADP
ftr-464	1940	26	§	§	PROPN
ftr-464	1940	27	401(a	401(a	PROPN
ftr-464	1940	28	)	)	PUNCT
ftr-464	1940	29	are	be	AUX
ftr-464	1940	30	met	meet	VERB
ftr-464	1940	31	.	.	PUNCT
ftr-464	1941	1	see	see	VERB
ftr-464	1941	2	§	§	PROPN
ftr-464	1941	3	402(e)(5	402(e)(5	PROPN
ftr-464	1941	4	)	)	PUNCT
ftr-464	1941	5	,	,	PUNCT
ftr-464	1941	6	which	which	PRON
ftr-464	1941	7	was	be	AUX
ftr-464	1941	8	repealed	repeal	VERB
ftr-464	1941	9	and	and	CCONJ
ftr-464	1941	10	reinstated	reinstate	VERB
ftr-464	1941	11	as	as	ADP
ftr-464	1941	12	§	§	PROPN
ftr-464	1941	13	402(d	402(d	PROPN
ftr-464	1941	14	)	)	PUNCT
ftr-464	1941	15	,	,	PUNCT
ftr-464	1941	16	by	by	ADP
ftr-464	1941	17	small	small	ADJ
ftr-464	1941	18	business	business	NOUN
ftr-464	1941	19	job	job	NOUN
ftr-464	1941	20	protection	protection	NOUN
ftr-464	1941	21	act	act	NOUN
ftr-464	1941	22	of	of	ADP
ftr-464	1941	23	1996	1996	NUM
ftr-464	1941	24	,	,	PUNCT
ftr-464	1941	25	pub	pub	NOUN
ftr-464	1941	26	.	.	PUNCT
ftr-464	1942	1	l.	l.	PROPN
ftr-464	1942	2	no	no	INTJ
ftr-464	1942	3	.	.	PROPN
ftr-464	1943	1	104	104	NUM
ftr-464	1943	2	-	-	SYM
ftr-464	1943	3	188	188	NUM
ftr-464	1943	4	,	,	PUNCT
ftr-464	1943	5	§	§	PROPN
ftr-464	1943	6	1401(b)(13	1401(b)(13	NUM
ftr-464	1943	7	)	)	PUNCT
ftr-464	1943	8	,	,	PUNCT
ftr-464	1943	9	110	110	NUM
ftr-464	1943	10	stat	stat	NOUN
ftr-464	1943	11	.	.	PUNCT
ftr-464	1944	1	1755	1755	NUM
ftr-464	1944	2	(	(	PUNCT
ftr-464	1944	3	effective	effective	ADJ
ftr-464	1944	4	for	for	ADP
ftr-464	1944	5	tax	tax	NOUN
ftr-464	1944	6	years	year	NOUN
ftr-464	1944	7	after	after	ADP
ftr-464	1944	8	december	december	PROPN
ftr-464	1944	9	31	31	NUM
ftr-464	1944	10	,	,	PUNCT
ftr-464	1944	11	1999	1999	NUM
ftr-464	1944	12	)	)	PUNCT
ftr-464	1944	13	.	.	PUNCT
ftr-464	1945	1	267	267	X
ftr-464	1945	2	.	.	PUNCT
ftr-464	1946	1	see	see	VERB
ftr-464	1946	2	walker	walker	PROPN
ftr-464	1946	3	&	&	CCONJ
ftr-464	1946	4	olson	olson	PROPN
ftr-464	1946	5	,	,	PUNCT
ftr-464	1946	6	supra	supra	PROPN
ftr-464	1946	7	note	note	PROPN
ftr-464	1946	8	22	22	NUM
ftr-464	1946	9	,	,	PUNCT
ftr-464	1946	10	at	at	ADP
ftr-464	1946	11	98	98	NUM
ftr-464	1946	12	:	:	PUNCT
ftr-464	1947	1	[	[	X
ftr-464	1947	2	section	section	NOUN
ftr-464	1947	3	402(b	402(b	PROPN
ftr-464	1947	4	)	)	PUNCT
ftr-464	1947	5	will	will	AUX
ftr-464	1947	6	]	]	PUNCT
ftr-464	1947	7	generate	generate	VERB
ftr-464	1947	8	a	a	DET
ftr-464	1947	9	tax	tax	NOUN
ftr-464	1947	10	liability	liability	NOUN
ftr-464	1947	11	for	for	ADP
ftr-464	1947	12	resident	resident	ADJ
ftr-464	1947	13	aliens	alien	NOUN
ftr-464	1947	14	accruing	accrue	VERB
ftr-464	1947	15	benefits	benefit	NOUN
ftr-464	1947	16	in	in	ADP
ftr-464	1947	17	a	a	DET
ftr-464	1947	18	foreign	foreign	ADJ
ftr-464	1947	19	plan	plan	NOUN
ftr-464	1947	20	that	that	PRON
ftr-464	1947	21	is	be	AUX
ftr-464	1947	22	funded	fund	VERB
ftr-464	1947	23	,	,	PUNCT
ftr-464	1947	24	whether	whether	SCONJ
ftr-464	1947	25	or	or	CCONJ
ftr-464	1947	26	not	not	PART
ftr-464	1947	27	the	the	DET
ftr-464	1947	28	foreign	foreign	ADJ
ftr-464	1947	29	plan	plan	NOUN
ftr-464	1947	30	is	be	AUX
ftr-464	1947	31	a	a	DET
ftr-464	1947	32	tax	tax	NOUN
ftr-464	1947	33	-	-	PUNCT
ftr-464	1947	34	preferred	prefer	VERB
ftr-464	1947	35	vehicle	vehicle	NOUN
ftr-464	1947	36	for	for	ADP
ftr-464	1947	37	accumulating	accumulate	VERB
ftr-464	1947	38	retirement	retirement	NOUN
ftr-464	1947	39	savings	saving	NOUN
ftr-464	1947	40	in	in	ADP
ftr-464	1947	41	the	the	DET
ftr-464	1947	42	foreign	foreign	ADJ
ftr-464	1947	43	country	country	NOUN
ftr-464	1947	44	.	.	PUNCT
ftr-464	1948	1	to	to	PART
ftr-464	1948	2	avoid	avoid	VERB
ftr-464	1948	3	this	this	DET
ftr-464	1948	4	result	result	NOUN
ftr-464	1948	5	,	,	PUNCT
ftr-464	1948	6	the	the	DET
ftr-464	1948	7	foreign	foreign	ADJ
ftr-464	1948	8	employer	employer	NOUN
ftr-464	1948	9	needs	need	VERB
ftr-464	1948	10	to	to	PART
ftr-464	1948	11	consider	consider	VERB
ftr-464	1948	12	delaying	delay	VERB
ftr-464	1948	13	the	the	DET
ftr-464	1948	14	funding	funding	NOUN
ftr-464	1948	15	of	of	ADP
ftr-464	1948	16	benefits	benefit	NOUN
ftr-464	1948	17	...	...	PUNCT
ftr-464	1948	18	or	or	CCONJ
ftr-464	1948	19	make	make	VERB
ftr-464	1948	20	the	the	DET
ftr-464	1948	21	benefit	benefit	NOUN
ftr-464	1948	22	that	that	PRON
ftr-464	1948	23	is	be	AUX
ftr-464	1948	24	being	be	AUX
ftr-464	1948	25	funded	fund	VERB
ftr-464	1948	26	subject	subject	ADJ
ftr-464	1948	27	to	to	ADP
ftr-464	1948	28	a	a	DET
ftr-464	1948	29	substantial	substantial	ADJ
ftr-464	1948	30	risk	risk	NOUN
ftr-464	1948	31	of	of	ADP
ftr-464	1948	32	forfeiture	forfeiture	NOUN
ftr-464	1948	33	until	until	SCONJ
ftr-464	1948	34	the	the	DET
ftr-464	1948	35	individual	individual	NOUN
ftr-464	1948	36	is	be	AUX
ftr-464	1948	37	no	no	ADV
ftr-464	1948	38	longer	long	ADV
ftr-464	1948	39	a	a	DET
ftr-464	1948	40	u.s	u.s	PROPN
ftr-464	1948	41	.	.	PROPN
ftr-464	1948	42	resident	resident	NOUN
ftr-464	1948	43	.	.	PUNCT
ftr-464	1949	1	[	[	X
ftr-464	1949	2	vol	vol	NOUN
ftr-464	1949	3	.	.	PUNCT
ftr-464	1949	4	3:6	3:6	NUM
ftr-464	1949	5	u.s	u.s	PROPN
ftr-464	1949	6	.	.	PROPN
ftr-464	1949	7	income	income	NOUN
ftr-464	1949	8	taxation	taxation	NOUN
ftr-464	1949	9	of	of	ADP
ftr-464	1949	10	cross	cross	ADJ
ftr-464	1949	11	-	-	ADJ
ftr-464	1949	12	border	border	ADJ
ftr-464	1949	13	pensions	pension	NOUN
ftr-464	1949	14	when	when	SCONJ
ftr-464	1949	15	made	make	VERB
ftr-464	1949	16	,	,	PUNCT
ftr-464	1949	17	if	if	SCONJ
ftr-464	1949	18	they	they	PRON
ftr-464	1949	19	are	be	AUX
ftr-464	1949	20	vested	vest	VERB
ftr-464	1949	21	;	;	PUNCT
ftr-464	1949	22	otherwise	otherwise	ADV
ftr-464	1949	23	,	,	PUNCT
ftr-464	1949	24	the	the	DET
ftr-464	1949	25	value	value	NOUN
ftr-464	1949	26	of	of	ADP
ftr-464	1949	27	the	the	DET
ftr-464	1949	28	employee	employee	NOUN
ftr-464	1949	29	's	's	PART
ftr-464	1949	30	interest	interest	NOUN
ftr-464	1949	31	at	at	ADP
ftr-464	1949	32	the	the	DET
ftr-464	1949	33	time	time	NOUN
ftr-464	1949	34	of	of	ADP
ftr-464	1949	35	vesting	vesting	NOUN
ftr-464	1949	36	is	be	AUX
ftr-464	1949	37	included	include	VERB
ftr-464	1949	38	;	;	PUNCT
ftr-464	1949	39	the	the	DET
ftr-464	1949	40	amounts	amount	NOUN
ftr-464	1949	41	so	so	ADV
ftr-464	1949	42	included	include	VERB
ftr-464	1949	43	are	be	AUX
ftr-464	1949	44	not	not	PART
ftr-464	1949	45	eligible	eligible	ADJ
ftr-464	1949	46	for	for	ADP
ftr-464	1949	47	section	section	NOUN
ftr-464	1949	48	911	911	NUM
ftr-464	1949	49	exclusion.m9	exclusion.m9	NOUN
ftr-464	1949	50	one	one	PRON
ftr-464	1949	51	might	might	AUX
ftr-464	1949	52	anticipate	anticipate	VERB
ftr-464	1949	53	problems	problem	NOUN
ftr-464	1949	54	in	in	ADP
ftr-464	1949	55	applying	apply	VERB
ftr-464	1949	56	these	these	DET
ftr-464	1949	57	provisions	provision	NOUN
ftr-464	1949	58	when	when	SCONJ
ftr-464	1949	59	separate	separate	ADJ
ftr-464	1949	60	accounts	account	NOUN
ftr-464	1949	61	are	be	AUX
ftr-464	1949	62	not	not	PART
ftr-464	1949	63	maintained	maintain	VERB
ftr-464	1949	64	for	for	ADP
ftr-464	1949	65	each	each	DET
ftr-464	1949	66	employee	employee	NOUN
ftr-464	1949	67	,	,	PUNCT
ftr-464	1949	68	for	for	ADP
ftr-464	1949	69	example	example	NOUN
ftr-464	1949	70	in	in	ADP
ftr-464	1949	71	a	a	DET
ftr-464	1949	72	defined	define	VERB
ftr-464	1949	73	benefit	benefit	NOUN
ftr-464	1949	74	plan.270	plan.270	INTJ
ftr-464	1949	75	moreover	moreover	ADV
ftr-464	1949	76	,	,	PUNCT
ftr-464	1949	77	if	if	SCONJ
ftr-464	1949	78	the	the	DET
ftr-464	1949	79	employee	employee	NOUN
ftr-464	1949	80	is	be	AUX
ftr-464	1949	81	a	a	DET
ftr-464	1949	82	"	"	PUNCT
ftr-464	1949	83	highly	highly	ADV
ftr-464	1949	84	compensated	compensate	VERB
ftr-464	1949	85	employee	employee	NOUN
ftr-464	1949	86	"	"	PUNCT
ftr-464	1949	87	and	and	CCONJ
ftr-464	1949	88	the	the	DET
ftr-464	1949	89	plan	plan	NOUN
ftr-464	1949	90	fails	fail	VERB
ftr-464	1949	91	to	to	PART
ftr-464	1949	92	meet	meet	VERB
ftr-464	1949	93	certain	certain	ADJ
ftr-464	1949	94	"	"	PUNCT
ftr-464	1949	95	participation	participation	NOUN
ftr-464	1949	96	"	"	PUNCT
ftr-464	1949	97	or	or	CCONJ
ftr-464	1949	98	"	"	PUNCT
ftr-464	1949	99	coverage	coverage	NOUN
ftr-464	1949	100	"	"	PUNCT
ftr-464	1949	101	requirements	requirement	NOUN
ftr-464	1949	102	of	of	ADP
ftr-464	1949	103	a	a	DET
ftr-464	1949	104	qualified	qualified	ADJ
ftr-464	1949	105	plan	plan	NOUN
ftr-464	1949	106	,	,	PUNCT
ftr-464	1949	107	"	"	PUNCT
ftr-464	1949	108	'	'	PUNCT
ftr-464	1949	109	he	he	PRON
ftr-464	1949	110	or	or	CCONJ
ftr-464	1949	111	she	she	PRON
ftr-464	1949	112	is	be	AUX
ftr-464	1949	113	taxed	tax	VERB
ftr-464	1949	114	currently	currently	ADV
ftr-464	1949	115	under	under	ADP
ftr-464	1949	116	section	section	NOUN
ftr-464	1949	117	402(b)(4)(a	402(b)(4)(a	NUM
ftr-464	1949	118	)	)	PUNCT
ftr-464	1949	119	on	on	ADP
ftr-464	1949	120	the	the	DET
ftr-464	1949	121	amount	amount	NOUN
ftr-464	1949	122	of	of	ADP
ftr-464	1949	123	his	his	PRON
ftr-464	1949	124	vested	vest	VERB
ftr-464	1949	125	accrued	accrue	VERB
ftr-464	1949	126	benefit.272	benefit.272	PROPN
ftr-464	1949	127	i	i	PROPN
ftr-464	1949	128	d.	d.	PROPN
ftr-464	1949	129	walker	walker	PROPN
ftr-464	1949	130	&	&	CCONJ
ftr-464	1949	131	olson	olson	PROPN
ftr-464	1949	132	state	state	PROPN
ftr-464	1949	133	that	that	SCONJ
ftr-464	1949	134	"	"	PUNCT
ftr-464	1949	135	[	[	X
ftr-464	1949	136	w]hile	w]hile	ADP
ftr-464	1949	137	the	the	DET
ftr-464	1949	138	effect	effect	NOUN
ftr-464	1949	139	of	of	ADP
ftr-464	1949	140	section	section	NOUN
ftr-464	1949	141	402(b	402(b	PROPN
ftr-464	1949	142	)	)	PUNCT
ftr-464	1949	143	on	on	ADP
ftr-464	1949	144	aliens	alien	NOUN
ftr-464	1949	145	most	most	ADV
ftr-464	1949	146	likely	likely	ADV
ftr-464	1949	147	was	be	AUX
ftr-464	1949	148	not	not	PART
ftr-464	1949	149	considered	consider	VERB
ftr-464	1949	150	when	when	SCONJ
ftr-464	1949	151	the	the	DET
ftr-464	1949	152	statute	statute	NOUN
ftr-464	1949	153	was	be	AUX
ftr-464	1949	154	enacted	enact	VERB
ftr-464	1949	155	,	,	PUNCT
ftr-464	1949	156	the	the	DET
ftr-464	1949	157	provisions	provision	NOUN
ftr-464	1949	158	do	do	AUX
ftr-464	1949	159	not	not	PART
ftr-464	1949	160	exclude	exclude	VERB
ftr-464	1949	161	such	such	ADJ
ftr-464	1949	162	employees	employee	NOUN
ftr-464	1949	163	.	.	PUNCT
ftr-464	1949	164	"	"	PUNCT
ftr-464	1950	1	i	i	PRON
ftr-464	1950	2	d.	d.	PROPN
ftr-464	1950	3	at	at	ADP
ftr-464	1950	4	95	95	NUM
ftr-464	1950	5	n.28	n.28	X
ftr-464	1950	6	.	.	PUNCT
ftr-464	1951	1	they	they	PRON
ftr-464	1951	2	suggest	suggest	VERB
ftr-464	1951	3	that	that	SCONJ
ftr-464	1951	4	"	"	PUNCT
ftr-464	1951	5	[	[	X
ftr-464	1951	6	i]n	i]n	VERB
ftr-464	1951	7	an	an	DET
ftr-464	1951	8	increasingly	increasingly	ADV
ftr-464	1951	9	global	global	ADJ
ftr-464	1951	10	economy	economy	NOUN
ftr-464	1951	11	,	,	PUNCT
ftr-464	1951	12	the	the	DET
ftr-464	1951	13	adverse	adverse	ADJ
ftr-464	1951	14	consequences	consequence	NOUN
ftr-464	1951	15	will	will	AUX
ftr-464	1951	16	be	be	AUX
ftr-464	1951	17	more	more	ADV
ftr-464	1951	18	noticeable	noticeable	ADJ
ftr-464	1951	19	.	.	PUNCT
ftr-464	1951	20	"	"	PUNCT
ftr-464	1952	1	i	i	PRON
ftr-464	1952	2	d.	d.	PROPN
ftr-464	1952	3	see	see	VERB
ftr-464	1952	4	also	also	ADV
ftr-464	1952	5	letter	letter	VERB
ftr-464	1952	6	from	from	ADP
ftr-464	1952	7	raymond	raymond	PROPN
ftr-464	1952	8	j.	j.	PROPN
ftr-464	1952	9	wiacek	wiacek	PROPN
ftr-464	1952	10	to	to	ADP
ftr-464	1952	11	peter	peter	PROPN
ftr-464	1952	12	barnes	barnes	PROPN
ftr-464	1952	13	,	,	PUNCT
ftr-464	1952	14	associate	associate	ADJ
ftr-464	1952	15	international	international	ADJ
ftr-464	1952	16	tax	tax	NOUN
ftr-464	1952	17	counsel	counsel	NOUN
ftr-464	1952	18	(	(	PUNCT
ftr-464	1952	19	jan	jan	PROPN
ftr-464	1952	20	.	.	PROPN
ftr-464	1952	21	25	25	NUM
ftr-464	1952	22	,	,	PUNCT
ftr-464	1952	23	1990	1990	NUM
ftr-464	1952	24	)	)	PUNCT
ftr-464	1952	25	.	.	PUNCT
ftr-464	1953	1	reprinted	reprint	VERB
ftr-464	1953	2	in	in	ADP
ftr-464	1953	3	90	90	NUM
ftr-464	1953	4	tni	tni	NOUN
ftr-464	1953	5	8	8	NUM
ftr-464	1953	6	-	-	SYM
ftr-464	1953	7	54	54	NUM
ftr-464	1953	8	(	(	PUNCT
ftr-464	1953	9	feb	feb	X
ftr-464	1953	10	.	.	PROPN
ftr-464	1953	11	21	21	NUM
ftr-464	1953	12	,	,	PUNCT
ftr-464	1953	13	1990	1990	NUM
ftr-464	1953	14	)	)	PUNCT
ftr-464	1953	15	(	(	PUNCT
ftr-464	1953	16	lexis	lexis	X
ftr-464	1953	17	,	,	PUNCT
ftr-464	1953	18	fedtax	fedtax	NOUN
ftr-464	1953	19	library	library	NOUN
ftr-464	1953	20	,	,	PUNCT
ftr-464	1953	21	tni	tni	NOUN
ftr-464	1953	22	file	file	NOUN
ftr-464	1953	23	)	)	PUNCT
ftr-464	1954	1	[	[	X
ftr-464	1954	2	hereinafter	hereinafter	NOUN
ftr-464	1954	3	wiacek	wiacek	NOUN
ftr-464	1954	4	letter	letter	NOUN
ftr-464	1954	5	to	to	AUX
ftr-464	1954	6	barnes	barnes	PROPN
ftr-464	1954	7	]	]	PUNCT
ftr-464	1954	8	(	(	PUNCT
ftr-464	1954	9	"	"	PUNCT
ftr-464	1954	10	because	because	SCONJ
ftr-464	1954	11	[	[	X
ftr-464	1954	12	canadian	canadian	X
ftr-464	1954	13	]	]	X
ftr-464	1954	14	registered	register	VERB
ftr-464	1954	15	plans	plan	NOUN
ftr-464	1954	16	are	be	AUX
ftr-464	1954	17	not	not	PART
ftr-464	1954	18	qualified	qualified	ADJ
ftr-464	1954	19	plans	plan	NOUN
ftr-464	1954	20	under	under	ADP
ftr-464	1954	21	the	the	DET
ftr-464	1954	22	code	code	NOUN
ftr-464	1954	23	,	,	PUNCT
ftr-464	1954	24	canadian	canadian	ADJ
ftr-464	1954	25	citizens	citizen	NOUN
ftr-464	1954	26	resident	resident	ADJ
ftr-464	1954	27	in	in	ADP
ftr-464	1954	28	the	the	DET
ftr-464	1954	29	u.s	u.s	PROPN
ftr-464	1954	30	.	.	PROPN
ftr-464	1954	31	and	and	CCONJ
ftr-464	1954	32	u.s	u.s	PROPN
ftr-464	1954	33	.	.	PROPN
ftr-464	1954	34	citizens	citizen	NOUN
ftr-464	1954	35	(	(	PUNCT
ftr-464	1954	36	wherever	wherever	SCONJ
ftr-464	1954	37	resident	resident	NOUN
ftr-464	1954	38	)	)	PUNCT
ftr-464	1954	39	who	who	PRON
ftr-464	1954	40	are	be	AUX
ftr-464	1954	41	covered	cover	VERB
ftr-464	1954	42	by	by	ADP
ftr-464	1954	43	registered	register	VERB
ftr-464	1954	44	plans	plan	NOUN
ftr-464	1954	45	are	be	AUX
ftr-464	1954	46	required	require	VERB
ftr-464	1954	47	under	under	ADP
ftr-464	1954	48	section	section	NOUN
ftr-464	1954	49	402(b	402(b	PROPN
ftr-464	1954	50	)	)	PUNCT
ftr-464	1954	51	to	to	PART
ftr-464	1954	52	include	include	VERB
ftr-464	1954	53	in	in	ADP
ftr-464	1954	54	their	their	PRON
ftr-464	1954	55	income	income	NOUN
ftr-464	1954	56	contributions	contribution	NOUN
ftr-464	1954	57	by	by	ADP
ftr-464	1954	58	their	their	PRON
ftr-464	1954	59	employer	employer	NOUN
ftr-464	1954	60	...	...	PUNCT
ftr-464	1954	61	to	to	ADP
ftr-464	1954	62	the	the	DET
ftr-464	1954	63	extent	extent	NOUN
ftr-464	1954	64	the	the	DET
ftr-464	1954	65	employees	employee	NOUN
ftr-464	1954	66	'	'	PART
ftr-464	1954	67	benefits	benefit	NOUN
ftr-464	1954	68	under	under	ADP
ftr-464	1954	69	the	the	DET
ftr-464	1954	70	plan	plan	NOUN
ftr-464	1954	71	are	be	AUX
ftr-464	1954	72	vested	vest	VERB
ftr-464	1954	73	"	"	PUNCT
ftr-464	1954	74	)	)	PUNCT
ftr-464	1954	75	;	;	PUNCT
ftr-464	1954	76	kpmg	kpmg	PROPN
ftr-464	1954	77	letter	letter	PROPN
ftr-464	1954	78	,	,	PUNCT
ftr-464	1954	79	supra	supra	PROPN
ftr-464	1954	80	note	note	NOUN
ftr-464	1954	81	161	161	NUM
ftr-464	1954	82	(	(	PUNCT
ftr-464	1954	83	"	"	PUNCT
ftr-464	1954	84	section	section	NOUN
ftr-464	1954	85	402(b	402(b	PROPN
ftr-464	1954	86	)	)	PUNCT
ftr-464	1954	87	will	will	AUX
ftr-464	1954	88	subject	subject	VERB
ftr-464	1954	89	a	a	DET
ftr-464	1954	90	u.s	u.s	PROPN
ftr-464	1954	91	.	.	PROPN
ftr-464	1954	92	citizen	citizen	PROPN
ftr-464	1954	93	to	to	ADP
ftr-464	1954	94	u.s	u.s	PROPN
ftr-464	1954	95	.	.	PROPN
ftr-464	1954	96	income	income	NOUN
ftr-464	1954	97	tax	tax	NOUN
ftr-464	1954	98	as	as	SCONJ
ftr-464	1954	99	the	the	DET
ftr-464	1954	100	individual	individual	NOUN
ftr-464	1954	101	becomes	become	VERB
ftr-464	1954	102	vested	vest	VERB
ftr-464	1954	103	in	in	ADP
ftr-464	1954	104	the	the	DET
ftr-464	1954	105	benefits	benefit	NOUN
ftr-464	1954	106	of	of	ADP
ftr-464	1954	107	a	a	DET
ftr-464	1954	108	canadian	canadian	ADJ
ftr-464	1954	109	pension	pension	NOUN
ftr-464	1954	110	...	...	PUNCT
ftr-464	1954	111	plan	plan	NOUN
ftr-464	1954	112	.	.	PUNCT
ftr-464	1955	1	"	"	PUNCT
ftr-464	1955	2	)	)	PUNCT
ftr-464	1955	3	.	.	PUNCT
ftr-464	1956	1	268	268	NUM
ftr-464	1956	2	.	.	PUNCT
ftr-464	1957	1	see	see	VERB
ftr-464	1957	2	regs	reg	NOUN
ftr-464	1957	3	.	.	PUNCT
ftr-464	1958	1	§	§	PROPN
ftr-464	1958	2	1.402(b)-l(a)(l	1.402(b)-l(a)(l	NUM
ftr-464	1958	3	)	)	PUNCT
ftr-464	1958	4	,	,	PUNCT
ftr-464	1958	5	(	(	PUNCT
ftr-464	1958	6	b	b	X
ftr-464	1958	7	)	)	PUNCT
ftr-464	1958	8	(	(	PUNCT
ftr-464	1958	9	when	when	SCONJ
ftr-464	1958	10	interest	interest	NOUN
ftr-464	1958	11	that	that	PRON
ftr-464	1958	12	was	be	AUX
ftr-464	1958	13	nonvested	nonveste	VERB
ftr-464	1958	14	becomes	become	VERB
ftr-464	1958	15	vested	vest	VERB
ftr-464	1958	16	,	,	PUNCT
ftr-464	1958	17	the	the	DET
ftr-464	1958	18	employee	employee	NOUN
ftr-464	1958	19	must	must	AUX
ftr-464	1958	20	include	include	VERB
ftr-464	1958	21	the	the	DET
ftr-464	1958	22	value	value	NOUN
ftr-464	1958	23	of	of	ADP
ftr-464	1958	24	his	his	PRON
ftr-464	1958	25	interest	interest	NOUN
ftr-464	1958	26	in	in	ADP
ftr-464	1958	27	the	the	DET
ftr-464	1958	28	trust	trust	NOUN
ftr-464	1958	29	at	at	ADP
ftr-464	1958	30	the	the	DET
ftr-464	1958	31	time	time	NOUN
ftr-464	1958	32	of	of	ADP
ftr-464	1958	33	change	change	NOUN
ftr-464	1958	34	)	)	PUNCT
ftr-464	1958	35	;	;	PUNCT
ftr-464	1959	1	ellis	ellis	PROPN
ftr-464	1959	2	&	&	CCONJ
ftr-464	1959	3	navin	navin	PROPN
ftr-464	1959	4	,	,	PUNCT
ftr-464	1959	5	supra	supra	PROPN
ftr-464	1959	6	note	note	PROPN
ftr-464	1959	7	72	72	NUM
ftr-464	1959	8	,	,	PUNCT
ftr-464	1959	9	at	at	ADP
ftr-464	1959	10	31	31	NUM
ftr-464	1959	11	-	-	SYM
ftr-464	1959	12	32	32	NUM
ftr-464	1959	13	.	.	PUNCT
ftr-464	1959	14	269	269	NUM
ftr-464	1959	15	.	.	PUNCT
ftr-464	1959	16	see	see	VERB
ftr-464	1959	17	irc	irc	PROPN
ftr-464	1959	18	§	§	PROPN
ftr-464	1959	19	91	91	NUM
ftr-464	1959	20	l(b)(l)(b)(iii	l(b)(l)(b)(iii	NOUN
ftr-464	1959	21	)	)	PUNCT
ftr-464	1959	22	(	(	PUNCT
ftr-464	1959	23	irc	irc	PROPN
ftr-464	1959	24	§	§	PROPN
ftr-464	1959	25	911	911	NUM
ftr-464	1959	26	is	be	AUX
ftr-464	1959	27	inapplicable	inapplicable	ADJ
ftr-464	1959	28	to	to	ADP
ftr-464	1959	29	amounts	amount	NOUN
ftr-464	1959	30	included	include	VERB
ftr-464	1959	31	in	in	ADP
ftr-464	1959	32	gross	gross	ADJ
ftr-464	1959	33	income	income	NOUN
ftr-464	1959	34	under	under	ADP
ftr-464	1959	35	§	§	PROPN
ftr-464	1959	36	402(b	402(b	PROPN
ftr-464	1959	37	)	)	PUNCT
ftr-464	1959	38	)	)	PUNCT
ftr-464	1959	39	;	;	PUNCT
ftr-464	1959	40	ellis	ellis	PROPN
ftr-464	1959	41	&	&	CCONJ
ftr-464	1959	42	navin	navin	PROPN
ftr-464	1959	43	,	,	PUNCT
ftr-464	1959	44	supra	supra	PROPN
ftr-464	1959	45	note	note	PROPN
ftr-464	1959	46	72	72	NUM
ftr-464	1959	47	,	,	PUNCT
ftr-464	1959	48	at	at	ADP
ftr-464	1959	49	33	33	NUM
ftr-464	1959	50	.	.	NOUN
ftr-464	1959	51	270	270	NUM
ftr-464	1959	52	.	.	PUNCT
ftr-464	1960	1	see	see	VERB
ftr-464	1960	2	regs	reg	NOUN
ftr-464	1960	3	.	.	PUNCT
ftr-464	1961	1	§	§	PROPN
ftr-464	1961	2	1.402(b)-1(b)(2)(ii	1.402(b)-1(b)(2)(ii	NUM
ftr-464	1961	3	)	)	PUNCT
ftr-464	1961	4	(	(	PUNCT
ftr-464	1961	5	providing	provide	VERB
ftr-464	1961	6	that	that	SCONJ
ftr-464	1961	7	in	in	ADP
ftr-464	1961	8	such	such	DET
ftr-464	1961	9	a	a	DET
ftr-464	1961	10	case	case	NOUN
ftr-464	1961	11	"	"	PUNCT
ftr-464	1961	12	the	the	DET
ftr-464	1961	13	value	value	NOUN
ftr-464	1961	14	of	of	ADP
ftr-464	1961	15	an	an	DET
ftr-464	1961	16	employee	employee	NOUN
ftr-464	1961	17	's	's	PART
ftr-464	1961	18	interest	interest	NOUN
ftr-464	1961	19	in	in	ADP
ftr-464	1961	20	such	such	ADJ
ftr-464	1961	21	trust	trust	NOUN
ftr-464	1961	22	shall	shall	AUX
ftr-464	1961	23	be	be	AUX
ftr-464	1961	24	determined	determine	VERB
ftr-464	1961	25	in	in	ADP
ftr-464	1961	26	accordance	accordance	NOUN
ftr-464	1961	27	with	with	ADP
ftr-464	1961	28	the	the	DET
ftr-464	1961	29	formula	formula	NOUN
ftr-464	1961	30	described	describe	VERB
ftr-464	1961	31	in	in	ADP
ftr-464	1961	32	§	§	PROPN
ftr-464	1961	33	1.403(b)-l(d)(4	1.403(b)-l(d)(4	NUM
ftr-464	1961	34	)	)	PUNCT
ftr-464	1961	35	or	or	CCONJ
ftr-464	1961	36	any	any	DET
ftr-464	1961	37	other	other	ADJ
ftr-464	1961	38	method	method	NOUN
ftr-464	1961	39	utilizing	utilize	VERB
ftr-464	1961	40	recognized	recognize	VERB
ftr-464	1961	41	actuarial	actuarial	ADJ
ftr-464	1961	42	principles	principle	NOUN
ftr-464	1961	43	that	that	PRON
ftr-464	1961	44	are	be	AUX
ftr-464	1961	45	consistent	consistent	ADJ
ftr-464	1961	46	with	with	ADP
ftr-464	1961	47	the	the	DET
ftr-464	1961	48	provisions	provision	NOUN
ftr-464	1961	49	of	of	ADP
ftr-464	1961	50	the	the	DET
ftr-464	1961	51	plan	plan	NOUN
ftr-464	1961	52	..	..	PUNCT
ftr-464	1961	53	,	,	PUNCT
ftr-464	1961	54	and	and	CCONJ
ftr-464	1961	55	the	the	DET
ftr-464	1961	56	method	method	NOUN
ftr-464	1961	57	adopted	adopt	VERB
ftr-464	1961	58	by	by	ADP
ftr-464	1961	59	the	the	DET
ftr-464	1961	60	employer	employer	NOUN
ftr-464	1961	61	for	for	ADP
ftr-464	1961	62	funding	fund	VERB
ftr-464	1961	63	the	the	DET
ftr-464	1961	64	benefits	benefit	NOUN
ftr-464	1961	65	..	..	PUNCT
ftr-464	1961	66	"	"	PUNCT
ftr-464	1961	67	)	)	PUNCT
ftr-464	1961	68	;	;	PUNCT
ftr-464	1962	1	ellis	ellis	PROPN
ftr-464	1962	2	&	&	CCONJ
ftr-464	1962	3	navin	navin	PROPN
ftr-464	1962	4	,	,	PUNCT
ftr-464	1962	5	supra	supra	PROPN
ftr-464	1962	6	note	note	PROPN
ftr-464	1962	7	72	72	NUM
ftr-464	1962	8	,	,	PUNCT
ftr-464	1962	9	at	at	ADP
ftr-464	1962	10	32	32	NUM
ftr-464	1962	11	;	;	PUNCT
ftr-464	1962	12	wiacek	wiacek	NOUN
ftr-464	1962	13	letter	letter	NOUN
ftr-464	1962	14	to	to	ADP
ftr-464	1962	15	barnes	barnes	PROPN
ftr-464	1962	16	,	,	PUNCT
ftr-464	1962	17	supra	supra	PROPN
ftr-464	1962	18	note	note	PROPN
ftr-464	1962	19	267	267	NUM
ftr-464	1962	20	;	;	PUNCT
ftr-464	1962	21	wiacek	wiacek	NOUN
ftr-464	1962	22	letter	letter	NOUN
ftr-464	1962	23	to	to	ADP
ftr-464	1962	24	terr	terr	PROPN
ftr-464	1962	25	,	,	PUNCT
ftr-464	1962	26	supra	supra	PROPN
ftr-464	1962	27	note	note	NOUN
ftr-464	1962	28	266	266	NUM
ftr-464	1962	29	.	.	PUNCT
ftr-464	1963	1	see	see	VERB
ftr-464	1963	2	also	also	ADV
ftr-464	1963	3	infra	infra	NOUN
ftr-464	1963	4	note	note	VERB
ftr-464	1963	5	346	346	NUM
ftr-464	1963	6	for	for	ADP
ftr-464	1963	7	a	a	DET
ftr-464	1963	8	discussion	discussion	NOUN
ftr-464	1963	9	of	of	ADP
ftr-464	1963	10	wiacek	wiacek	NOUN
ftr-464	1963	11	letter	letter	NOUN
ftr-464	1963	12	to	to	ADP
ftr-464	1963	13	terr	terr	PROPN
ftr-464	1963	14	.	.	PUNCT
ftr-464	1964	1	271	271	NUM
ftr-464	1964	2	.	.	X
ftr-464	1965	1	see	see	VERB
ftr-464	1965	2	§	§	PROPN
ftr-464	1965	3	§	§	PROPN
ftr-464	1965	4	402(b)(4)(a	402(b)(4)(a	PROPN
ftr-464	1965	5	)	)	PUNCT
ftr-464	1965	6	,	,	PUNCT
ftr-464	1965	7	401(a)(26	401(a)(26	NUM
ftr-464	1965	8	)	)	PUNCT
ftr-464	1965	9	.	.	PUNCT
ftr-464	1966	1	410(b	410(b	NUM
ftr-464	1966	2	)	)	PUNCT
ftr-464	1966	3	;	;	PUNCT
ftr-464	1966	4	ellis	ellis	PROPN
ftr-464	1966	5	&	&	CCONJ
ftr-464	1966	6	navin	navin	PROPN
ftr-464	1966	7	,	,	PUNCT
ftr-464	1966	8	supra	supra	PROPN
ftr-464	1966	9	note	note	PROPN
ftr-464	1966	10	72	72	NUM
ftr-464	1966	11	,	,	PUNCT
ftr-464	1966	12	at	at	ADP
ftr-464	1966	13	31	31	NUM
ftr-464	1966	14	(	(	PUNCT
ftr-464	1966	15	explaining	explain	VERB
ftr-464	1966	16	that	that	SCONJ
ftr-464	1966	17	most	most	ADJ
ftr-464	1966	18	foreign	foreign	ADJ
ftr-464	1966	19	retirement	retirement	NOUN
ftr-464	1966	20	plans	plan	NOUN
ftr-464	1966	21	will	will	AUX
ftr-464	1966	22	attract	attract	VERB
ftr-464	1966	23	the	the	DET
ftr-464	1966	24	application	application	NOUN
ftr-464	1966	25	of	of	ADP
ftr-464	1966	26	§	§	PROPN
ftr-464	1966	27	402(b)(4)(a	402(b)(4)(a	PROPN
ftr-464	1966	28	)	)	PUNCT
ftr-464	1966	29	for	for	ADP
ftr-464	1966	30	an	an	DET
ftr-464	1966	31	employee	employee	NOUN
ftr-464	1966	32	who	who	PRON
ftr-464	1966	33	is	be	AUX
ftr-464	1966	34	a	a	DET
ftr-464	1966	35	"	"	PUNCT
ftr-464	1966	36	highly	highly	ADV
ftr-464	1966	37	compensated	compensate	VERB
ftr-464	1966	38	employee	employee	NOUN
ftr-464	1966	39	"	"	PUNCT
ftr-464	1966	40	as	as	SCONJ
ftr-464	1966	41	defined	define	VERB
ftr-464	1966	42	in	in	ADP
ftr-464	1966	43	§	§	PROPN
ftr-464	1966	44	414(q	414(q	PROPN
ftr-464	1966	45	)	)	PUNCT
ftr-464	1966	46	)	)	PUNCT
ftr-464	1966	47	.	.	PUNCT
ftr-464	1967	1	they	they	PRON
ftr-464	1967	2	comment	comment	VERB
ftr-464	1967	3	that	that	SCONJ
ftr-464	1967	4	:	:	PUNCT
ftr-464	1967	5	even	even	ADV
ftr-464	1967	6	if	if	SCONJ
ftr-464	1967	7	a	a	DET
ftr-464	1967	8	foreign	foreign	ADJ
ftr-464	1967	9	retirement	retirement	NOUN
ftr-464	1967	10	plan	plan	NOUN
ftr-464	1967	11	covers	cover	VERB
ftr-464	1967	12	the	the	DET
ftr-464	1967	13	lesser	less	ADJ
ftr-464	1967	14	of	of	ADP
ftr-464	1967	15	50	50	NUM
ftr-464	1967	16	employees	employee	NOUN
ftr-464	1967	17	or	or	CCONJ
ftr-464	1967	18	40	40	NUM
ftr-464	1967	19	%	%	NOUN
ftr-464	1967	20	of	of	ADP
ftr-464	1967	21	all	all	DET
ftr-464	1967	22	employees	employee	NOUN
ftr-464	1967	23	(	(	PUNCT
ftr-464	1967	24	§	§	PROPN
ftr-464	1967	25	401	401	NUM
ftr-464	1967	26	(	(	PUNCT
ftr-464	1967	27	a)(26	a)(26	PROPN
ftr-464	1967	28	)	)	PUNCT
ftr-464	1967	29	)	)	PUNCT
ftr-464	1967	30	,	,	PUNCT
ftr-464	1967	31	it	it	PRON
ftr-464	1967	32	probably	probably	ADV
ftr-464	1967	33	will	will	AUX
ftr-464	1967	34	not	not	PART
ftr-464	1967	35	cover	cover	VERB
ftr-464	1967	36	a	a	DET
ftr-464	1967	37	percentage	percentage	NOUN
ftr-464	1967	38	of	of	ADP
ftr-464	1967	39	non	non	ADJ
ftr-464	1967	40	-	-	ADJ
ftr-464	1967	41	highly	highly	ADV
ftr-464	1967	42	compensated	compensate	VERB
ftr-464	1967	43	employees	employee	NOUN
ftr-464	1967	44	which	which	PRON
ftr-464	1967	45	is	be	AUX
ftr-464	1967	46	at	at	ADP
ftr-464	1967	47	least	least	ADJ
ftr-464	1967	48	70	70	NUM
ftr-464	1967	49	%	%	NOUN
ftr-464	1967	50	of	of	ADP
ftr-464	1967	51	the	the	DET
ftr-464	1967	52	percentage	percentage	NOUN
ftr-464	1967	53	of	of	ADP
ftr-464	1967	54	highly	highly	ADV
ftr-464	1967	55	compensated	compensated	ADJ
ftr-464	1967	56	employees	employee	NOUN
ftr-464	1967	57	covered	cover	VERB
ftr-464	1967	58	by	by	ADP
ftr-464	1967	59	the	the	DET
ftr-464	1967	60	plan	plan	NOUN
ftr-464	1967	61	(	(	PUNCT
ftr-464	1967	62	or	or	CCONJ
ftr-464	1967	63	satisfy	satisfy	VERB
ftr-464	1967	64	alternative	alternative	ADJ
ftr-464	1967	65	coverage	coverage	NOUN
ftr-464	1967	66	requirements	requirement	NOUN
ftr-464	1967	67	)	)	PUNCT
ftr-464	1967	68	,	,	PUNCT
ftr-464	1967	69	and	and	CCONJ
ftr-464	1967	70	there	there	PRON
ftr-464	1967	71	are	be	VERB
ftr-464	1967	72	likely	likely	ADJ
ftr-464	1967	73	to	to	PART
ftr-464	1967	74	be	be	AUX
ftr-464	1967	75	several	several	ADJ
ftr-464	1967	76	other	other	ADJ
ftr-464	1967	77	§	§	PROPN
ftr-464	1967	78	401(a	401(a	PROPN
ftr-464	1967	79	)	)	PUNCT
ftr-464	1967	80	qualification	qualification	NOUN
ftr-464	1967	81	requirements	requirement	NOUN
ftr-464	1967	82	that	that	PRON
ftr-464	1967	83	will	will	AUX
ftr-464	1967	84	not	not	PART
ftr-464	1967	85	be	be	AUX
ftr-464	1967	86	met	meet	VERB
ftr-464	1967	87	.	.	PUNCT
ftr-464	1968	1	i	i	PRON
ftr-464	1968	2	d.	d.	PROPN
ftr-464	1968	3	272	272	NUM
ftr-464	1968	4	.	.	PUNCT
ftr-464	1969	1	in	in	ADP
ftr-464	1969	2	a	a	DET
ftr-464	1969	3	1996	1996	NUM
ftr-464	1969	4	amendment	amendment	NOUN
ftr-464	1969	5	to	to	ADP
ftr-464	1969	6	the	the	DET
ftr-464	1969	7	foreign	foreign	ADJ
ftr-464	1969	8	trust	trust	NOUN
ftr-464	1969	9	rules	rule	NOUN
ftr-464	1969	10	,	,	PUNCT
ftr-464	1969	11	congress	congress	PROPN
ftr-464	1969	12	made	make	VERB
ftr-464	1969	13	clear	clear	ADJ
ftr-464	1969	14	that	that	SCONJ
ftr-464	1969	15	§	§	PROPN
ftr-464	1969	16	679	679	NUM
ftr-464	1969	17	(	(	PUNCT
ftr-464	1969	18	dealing	deal	VERB
ftr-464	1969	19	with	with	ADP
ftr-464	1969	20	foreign	foreign	ADJ
ftr-464	1969	21	trusts	trust	NOUN
ftr-464	1969	22	having	have	VERB
ftr-464	1969	23	a	a	DET
ftr-464	1969	24	u.s	u.s	PROPN
ftr-464	1969	25	.	.	PROPN
ftr-464	1969	26	beneficiary	beneficiary	NOUN
ftr-464	1969	27	)	)	PUNCT
ftr-464	1969	28	is	be	AUX
ftr-464	1969	29	not	not	PART
ftr-464	1969	30	applicable	applicable	ADJ
ftr-464	1969	31	to	to	ADP
ftr-464	1969	32	a	a	DET
ftr-464	1969	33	trust	trust	NOUN
ftr-464	1969	34	described	describe	VERB
ftr-464	1969	35	in	in	ADP
ftr-464	1969	36	§	§	PROPN
ftr-464	1969	37	402(b	402(b	PROPN
ftr-464	1969	38	)	)	PUNCT
ftr-464	1969	39	.	.	PUNCT
ftr-464	1970	1	see	see	VERB
ftr-464	1970	2	§	§	PROPN
ftr-464	1970	3	§	§	PROPN
ftr-464	1970	4	679(a	679(a	PROPN
ftr-464	1970	5	)	)	PUNCT
ftr-464	1970	6	and	and	CCONJ
ftr-464	1970	7	6048(a)(3)(b)(ii	6048(a)(3)(b)(ii	NUM
ftr-464	1970	8	)	)	PUNCT
ftr-464	1970	9	,	,	PUNCT
ftr-464	1970	10	amended	amend	VERB
ftr-464	1970	11	by	by	ADP
ftr-464	1970	12	small	small	ADJ
ftr-464	1970	13	business	business	NOUN
ftr-464	1970	14	job	job	NOUN
ftr-464	1970	15	protection	protection	NOUN
ftr-464	1970	16	act	act	PROPN
ftr-464	1970	17	19961	19961	NUM
ftr-464	1970	18	florida	florida	PROPN
ftr-464	1970	19	tax	tax	NOUN
ftr-464	1970	20	review	review	NOUN
ftr-464	1970	21	if	if	SCONJ
ftr-464	1970	22	a	a	DET
ftr-464	1970	23	foreign	foreign	ADJ
ftr-464	1970	24	retirement	retirement	NOUN
ftr-464	1970	25	arrangement	arrangement	NOUN
ftr-464	1970	26	is	be	AUX
ftr-464	1970	27	unfunded	unfunded	ADJ
ftr-464	1970	28	by	by	ADP
ftr-464	1970	29	u.s	u.s	PROPN
ftr-464	1970	30	.	.	PROPN
ftr-464	1970	31	standards,273	standards,273	PROPN
ftr-464	1970	32	then	then	ADV
ftr-464	1970	33	u.s	u.s	PROPN
ftr-464	1970	34	.	.	PROPN
ftr-464	1970	35	tax	tax	NOUN
ftr-464	1970	36	is	be	AUX
ftr-464	1970	37	delayed	delay	VERB
ftr-464	1970	38	until	until	ADP
ftr-464	1970	39	payment	payment	NOUN
ftr-464	1970	40	of	of	ADP
ftr-464	1970	41	the	the	DET
ftr-464	1970	42	deferred	deferred	ADJ
ftr-464	1970	43	compensation.274	compensation.274	PROPN
ftr-464	1970	44	see	see	NOUN
ftr-464	1970	45	table	table	NOUN
ftr-464	1970	46	2	2	NUM
ftr-464	1970	47	,	,	PUNCT
ftr-464	1970	48	row	row	VERB
ftr-464	1970	49	7	7	NUM
ftr-464	1970	50	,	,	PUNCT
ftr-464	1970	51	page	page	NOUN
ftr-464	1970	52	360	360	NUM
ftr-464	1970	53	.	.	PUNCT
ftr-464	1971	1	this	this	PRON
ftr-464	1971	2	may	may	AUX
ftr-464	1971	3	be	be	AUX
ftr-464	1971	4	true	true	ADJ
ftr-464	1971	5	of	of	ADP
ftr-464	1971	6	a	a	DET
ftr-464	1971	7	foreign	foreign	ADJ
ftr-464	1971	8	pension	pension	NOUN
ftr-464	1971	9	plan	plan	NOUN
ftr-464	1971	10	meeting	meet	VERB
ftr-464	1971	11	the	the	DET
ftr-464	1971	12	foreign	foreign	ADJ
ftr-464	1971	13	country	country	NOUN
ftr-464	1971	14	's	's	PART
ftr-464	1971	15	requirements	requirement	NOUN
ftr-464	1971	16	for	for	ADP
ftr-464	1971	17	an	an	DET
ftr-464	1971	18	immediate	immediate	ADJ
ftr-464	1971	19	employer	employer	NOUN
ftr-464	1971	20	deduction.275	deduction.275	PROPN
ftr-464	1971	21	although	although	SCONJ
ftr-464	1971	22	u.s	u.s	PROPN
ftr-464	1971	23	.	.	PROPN
ftr-464	1971	24	standards	standard	NOUN
ftr-464	1971	25	are	be	AUX
ftr-464	1971	26	necessarily	necessarily	ADV
ftr-464	1971	27	applied	apply	VERB
ftr-464	1971	28	,	,	PUNCT
ftr-464	1971	29	the	the	DET
ftr-464	1971	30	irs	irs	PROPN
ftr-464	1971	31	recently	recently	ADV
ftr-464	1971	32	showed	show	VERB
ftr-464	1971	33	some	some	DET
ftr-464	1971	34	flexibility	flexibility	NOUN
ftr-464	1971	35	in	in	ADP
ftr-464	1971	36	applying	apply	VERB
ftr-464	1971	37	its	its	PRON
ftr-464	1971	38	usual	usual	ADJ
ftr-464	1971	39	ruling	ruling	NOUN
ftr-464	1971	40	guidelines	guideline	NOUN
ftr-464	1971	41	for	for	ADP
ftr-464	1971	42	classifying	classify	VERB
ftr-464	1971	43	a	a	DET
ftr-464	1971	44	deferred	defer	VERB
ftr-464	1971	45	compensation	compensation	NOUN
ftr-464	1971	46	arrangement	arrangement	NOUN
ftr-464	1971	47	as	as	ADP
ftr-464	1971	48	unfunded	unfunded	ADJ
ftr-464	1971	49	in	in	ADP
ftr-464	1971	50	order	order	NOUN
ftr-464	1971	51	to	to	PART
ftr-464	1971	52	take	take	VERB
ftr-464	1971	53	into	into	ADP
ftr-464	1971	54	account	account	NOUN
ftr-464	1971	55	the	the	DET
ftr-464	1971	56	fact	fact	NOUN
ftr-464	1971	57	that	that	SCONJ
ftr-464	1971	58	the	the	DET
ftr-464	1971	59	arrangement	arrangement	NOUN
ftr-464	1971	60	had	have	AUX
ftr-464	1971	61	to	to	PART
ftr-464	1971	62	"	"	PUNCT
ftr-464	1971	63	comply	comply	VERB
ftr-464	1971	64	with	with	ADP
ftr-464	1971	65	canadian	canadian	ADJ
ftr-464	1971	66	tax	tax	NOUN
ftr-464	1971	67	law	law	NOUN
ftr-464	1971	68	as	as	ADV
ftr-464	1971	69	well	well	ADV
ftr-464	1971	70	as	as	ADP
ftr-464	1971	71	united	united	PROPN
ftr-464	1971	72	states	states	PROPN
ftr-464	1971	73	tax	tax	NOUN
ftr-464	1971	74	law	law	NOUN
ftr-464	1971	75	.	.	PUNCT
ftr-464	1972	1	276	276	NUM
ftr-464	1972	2	of	of	ADP
ftr-464	1972	3	1996	1996	NUM
ftr-464	1972	4	,	,	PUNCT
ftr-464	1972	5	pub	pub	NOUN
ftr-464	1972	6	.	.	PUNCT
ftr-464	1973	1	l.	l.	PROPN
ftr-464	1973	2	no	no	INTJ
ftr-464	1973	3	.	.	PROPN
ftr-464	1974	1	104	104	NUM
ftr-464	1974	2	-	-	SYM
ftr-464	1974	3	188	188	NUM
ftr-464	1974	4	,	,	PUNCT
ftr-464	1974	5	§	§	PROPN
ftr-464	1974	6	1901(a	1901(a	NUM
ftr-464	1974	7	)	)	PUNCT
ftr-464	1974	8	,	,	PUNCT
ftr-464	1974	9	1903(b	1903(b	NUM
ftr-464	1974	10	)	)	PUNCT
ftr-464	1974	11	,	,	PUNCT
ftr-464	1974	12	110	110	NUM
ftr-464	1974	13	stat	stat	NOUN
ftr-464	1974	14	.	.	PUNCT
ftr-464	1975	1	1755	1755	NUM
ftr-464	1975	2	,	,	PUNCT
ftr-464	1975	3	1904	1904	NUM
ftr-464	1975	4	-	-	SYM
ftr-464	1975	5	10	10	NUM
ftr-464	1975	6	(	(	PUNCT
ftr-464	1975	7	effective	effective	ADJ
ftr-464	1975	8	for	for	ADP
ftr-464	1975	9	transfers	transfer	NOUN
ftr-464	1975	10	after	after	ADP
ftr-464	1975	11	feb	feb	PROPN
ftr-464	1975	12	.	.	PROPN
ftr-464	1975	13	6	6	NUM
ftr-464	1975	14	,	,	PUNCT
ftr-464	1975	15	1995	1995	NUM
ftr-464	1975	16	)	)	PUNCT
ftr-464	1975	17	.	.	PUNCT
ftr-464	1976	1	273	273	NUM
ftr-464	1976	2	.	.	PUNCT
ftr-464	1977	1	see	see	VERB
ftr-464	1977	2	ellis	ellis	PROPN
ftr-464	1977	3	&	&	CCONJ
ftr-464	1977	4	navin	navin	PROPN
ftr-464	1977	5	,	,	PUNCT
ftr-464	1977	6	supra	supra	PROPN
ftr-464	1977	7	note	note	NOUN
ftr-464	1977	8	71	71	NUM
ftr-464	1977	9	,	,	PUNCT
ftr-464	1977	10	at	at	ADP
ftr-464	1977	11	32	32	NUM
ftr-464	1977	12	(	(	PUNCT
ftr-464	1977	13	suggesting	suggest	VERB
ftr-464	1977	14	that	that	SCONJ
ftr-464	1977	15	"	"	PUNCT
ftr-464	1977	16	it	it	PRON
ftr-464	1977	17	may	may	AUX
ftr-464	1977	18	be	be	AUX
ftr-464	1977	19	possible	possible	ADJ
ftr-464	1977	20	to	to	PART
ftr-464	1977	21	argue	argue	VERB
ftr-464	1977	22	that	that	SCONJ
ftr-464	1977	23	§	§	PROPN
ftr-464	1977	24	402(b	402(b	PROPN
ftr-464	1977	25	)	)	PUNCT
ftr-464	1977	26	is	be	AUX
ftr-464	1977	27	inapplicable	inapplicable	ADJ
ftr-464	1977	28	where	where	SCONJ
ftr-464	1977	29	the	the	DET
ftr-464	1977	30	foreign	foreign	ADJ
ftr-464	1977	31	retirement	retirement	NOUN
ftr-464	1977	32	plan	plan	NOUN
ftr-464	1977	33	is	be	AUX
ftr-464	1977	34	financed	finance	VERB
ftr-464	1977	35	through	through	ADP
ftr-464	1977	36	book	book	NOUN
ftr-464	1977	37	reserve	reserve	NOUN
ftr-464	1977	38	accruals	accrual	NOUN
ftr-464	1977	39	or	or	CCONJ
ftr-464	1977	40	other	other	ADJ
ftr-464	1977	41	arrangements	arrangement	NOUN
ftr-464	1977	42	that	that	PRON
ftr-464	1977	43	do	do	AUX
ftr-464	1977	44	not	not	PART
ftr-464	1977	45	constitute	constitute	VERB
ftr-464	1977	46	typical	typical	ADJ
ftr-464	1977	47	u.s	u.s	PROPN
ftr-464	1977	48	.	.	PROPN
ftr-464	1977	49	employee	employee	NOUN
ftr-464	1977	50	benefit	benefit	NOUN
ftr-464	1977	51	plan	plan	NOUN
ftr-464	1977	52	trusts	trust	VERB
ftr-464	1977	53	"	"	PUNCT
ftr-464	1977	54	;	;	PUNCT
ftr-464	1977	55	noting	note	VERB
ftr-464	1977	56	the	the	DET
ftr-464	1977	57	absence	absence	NOUN
ftr-464	1977	58	of	of	ADP
ftr-464	1977	59	a	a	DET
ftr-464	1977	60	definition	definition	NOUN
ftr-464	1977	61	of	of	ADP
ftr-464	1977	62	"	"	PUNCT
ftr-464	1977	63	employee	employee	NOUN
ftr-464	1977	64	's	's	PART
ftr-464	1977	65	trust	trust	NOUN
ftr-464	1977	66	"	"	PUNCT
ftr-464	1977	67	in	in	ADP
ftr-464	1977	68	§	§	PROPN
ftr-464	1977	69	402(b	402(b	PROPN
ftr-464	1977	70	)	)	PUNCT
ftr-464	1977	71	or	or	CCONJ
ftr-464	1977	72	the	the	DET
ftr-464	1977	73	regulations	regulation	NOUN
ftr-464	1977	74	thereunder	thereunder	NOUN
ftr-464	1977	75	;	;	PUNCT
ftr-464	1977	76	suggesting	suggest	VERB
ftr-464	1977	77	that	that	DET
ftr-464	1977	78	reference	reference	NOUN
ftr-464	1977	79	should	should	AUX
ftr-464	1977	80	be	be	AUX
ftr-464	1977	81	made	make	VERB
ftr-464	1977	82	to	to	ADP
ftr-464	1977	83	the	the	DET
ftr-464	1977	84	definition	definition	NOUN
ftr-464	1977	85	of	of	ADP
ftr-464	1977	86	a	a	DET
ftr-464	1977	87	trust	trust	NOUN
ftr-464	1977	88	in	in	ADP
ftr-464	1977	89	regs	reg	NOUN
ftr-464	1977	90	.	.	PUNCT
ftr-464	1978	1	§	§	PROPN
ftr-464	1978	2	301.7701	301.7701	NUM
ftr-464	1978	3	-	-	SYM
ftr-464	1978	4	4	4	NUM
ftr-464	1978	5	,	,	PUNCT
ftr-464	1978	6	and	and	CCONJ
ftr-464	1978	7	further	far	ADV
ftr-464	1978	8	noting	note	VERB
ftr-464	1978	9	that	that	SCONJ
ftr-464	1978	10	"	"	PUNCT
ftr-464	1978	11	an	an	DET
ftr-464	1978	12	outbound	outbound	ADJ
ftr-464	1978	13	executive	executive	NOUN
ftr-464	1978	14	may	may	AUX
ftr-464	1978	15	be	be	AUX
ftr-464	1978	16	taxable	taxable	ADJ
ftr-464	1978	17	with	with	ADP
ftr-464	1978	18	respect	respect	NOUN
ftr-464	1978	19	to	to	ADP
ftr-464	1978	20	his	his	PRON
ftr-464	1978	21	interest	interest	NOUN
ftr-464	1978	22	in	in	ADP
ftr-464	1978	23	a	a	DET
ftr-464	1978	24	foreign	foreign	ADJ
ftr-464	1978	25	retirement	retirement	NOUN
ftr-464	1978	26	plan	plan	NOUN
ftr-464	1978	27	pursuant	pursuant	ADJ
ftr-464	1978	28	to	to	ADP
ftr-464	1978	29	§	§	PROPN
ftr-464	1978	30	83	83	NUM
ftr-464	1978	31	if	if	SCONJ
ftr-464	1978	32	it	it	PRON
ftr-464	1978	33	is	be	AUX
ftr-464	1978	34	funded	fund	VERB
ftr-464	1978	35	but	but	CCONJ
ftr-464	1978	36	not	not	PART
ftr-464	1978	37	otherwise	otherwise	ADV
ftr-464	1978	38	subject	subject	ADJ
ftr-464	1978	39	to	to	ADP
ftr-464	1978	40	taxation	taxation	NOUN
ftr-464	1978	41	under	under	ADP
ftr-464	1978	42	§	§	PROPN
ftr-464	1978	43	402	402	NUM
ftr-464	1978	44	or	or	CCONJ
ftr-464	1978	45	§	§	PROPN
ftr-464	1978	46	403	403	NUM
ftr-464	1978	47	"	"	PUNCT
ftr-464	1978	48	)	)	PUNCT
ftr-464	1978	49	.	.	PUNCT
ftr-464	1979	1	274	274	NUM
ftr-464	1979	2	.	.	PUNCT
ftr-464	1980	1	see	see	VERB
ftr-464	1980	2	priv	priv	PROPN
ftr-464	1980	3	.	.	PUNCT
ftr-464	1981	1	ltr	ltr	PROPN
ftr-464	1981	2	.	.	PUNCT
ftr-464	1981	3	rul	rul	PROPN
ftr-464	1981	4	.	.	PUNCT
ftr-464	1982	1	93	93	NUM
ftr-464	1982	2	-	-	SYM
ftr-464	1982	3	32	32	NUM
ftr-464	1982	4	-	-	SYM
ftr-464	1982	5	038	038	NUM
ftr-464	1982	6	(	(	PUNCT
ftr-464	1982	7	may	may	PROPN
ftr-464	1982	8	18	18	NUM
ftr-464	1982	9	,	,	PUNCT
ftr-464	1982	10	1993	1993	NUM
ftr-464	1982	11	)	)	PUNCT
ftr-464	1982	12	,	,	PUNCT
ftr-464	1982	13	where	where	SCONJ
ftr-464	1982	14	the	the	DET
ftr-464	1982	15	irs	irs	PROPN
ftr-464	1982	16	ruled	rule	VERB
ftr-464	1982	17	that	that	SCONJ
ftr-464	1982	18	a	a	DET
ftr-464	1982	19	deferred	defer	VERB
ftr-464	1982	20	compensation	compensation	NOUN
ftr-464	1982	21	agreement	agreement	NOUN
ftr-464	1982	22	and	and	CCONJ
ftr-464	1982	23	trust	trust	NOUN
ftr-464	1982	24	established	establish	VERB
ftr-464	1982	25	in	in	ADP
ftr-464	1982	26	canada	canada	PROPN
ftr-464	1982	27	(	(	PUNCT
ftr-464	1982	28	and	and	CCONJ
ftr-464	1982	29	modelled	model	VERB
ftr-464	1982	30	according	accord	VERB
ftr-464	1982	31	to	to	ADP
ftr-464	1982	32	canada	canada	PROPN
ftr-464	1982	33	's	's	PART
ftr-464	1982	34	income	income	NOUN
ftr-464	1982	35	tax	tax	PROPN
ftr-464	1982	36	act	act	NOUN
ftr-464	1982	37	as	as	ADP
ftr-464	1982	38	an	an	DET
ftr-464	1982	39	employee	employee	NOUN
ftr-464	1982	40	benefit	benefit	NOUN
ftr-464	1982	41	plan	plan	NOUN
ftr-464	1982	42	trust	trust	PROPN
ftr-464	1982	43	)	)	PUNCT
ftr-464	1982	44	by	by	ADP
ftr-464	1982	45	a	a	DET
ftr-464	1982	46	canadian	canadian	ADJ
ftr-464	1982	47	employer	employer	NOUN
ftr-464	1982	48	for	for	ADP
ftr-464	1982	49	a	a	DET
ftr-464	1982	50	u.s	u.s	PROPN
ftr-464	1982	51	.	.	PROPN
ftr-464	1982	52	citizen	citizen	PROPN
ftr-464	1982	53	employee	employee	NOUN
ftr-464	1982	54	did	do	AUX
ftr-464	1982	55	not	not	PART
ftr-464	1982	56	result	result	VERB
ftr-464	1982	57	in	in	ADP
ftr-464	1982	58	any	any	DET
ftr-464	1982	59	income	income	NOUN
ftr-464	1982	60	for	for	ADP
ftr-464	1982	61	the	the	DET
ftr-464	1982	62	employee	employee	NOUN
ftr-464	1982	63	until	until	SCONJ
ftr-464	1982	64	amounts	amount	NOUN
ftr-464	1982	65	were	be	AUX
ftr-464	1982	66	actually	actually	ADV
ftr-464	1982	67	distributed	distribute	VERB
ftr-464	1982	68	or	or	CCONJ
ftr-464	1982	69	otherwise	otherwise	ADV
ftr-464	1982	70	made	make	VERB
ftr-464	1982	71	available	available	ADJ
ftr-464	1982	72	to	to	ADP
ftr-464	1982	73	the	the	DET
ftr-464	1982	74	employee	employee	NOUN
ftr-464	1982	75	.	.	PUNCT
ftr-464	1983	1	the	the	DET
ftr-464	1983	2	irs	irs	PROPN
ftr-464	1983	3	ruled	rule	VERB
ftr-464	1983	4	that	that	SCONJ
ftr-464	1983	5	there	there	PRON
ftr-464	1983	6	was	be	VERB
ftr-464	1983	7	no	no	DET
ftr-464	1983	8	transfer	transfer	NOUN
ftr-464	1983	9	of	of	ADP
ftr-464	1983	10	property	property	NOUN
ftr-464	1983	11	under	under	ADP
ftr-464	1983	12	§	§	PROPN
ftr-464	1983	13	83	83	NUM
ftr-464	1983	14	,	,	PUNCT
ftr-464	1983	15	no	no	DET
ftr-464	1983	16	contribution	contribution	NOUN
ftr-464	1983	17	to	to	ADP
ftr-464	1983	18	an	an	DET
ftr-464	1983	19	employee	employee	NOUN
ftr-464	1983	20	's	's	PART
ftr-464	1983	21	trust	trust	NOUN
ftr-464	1983	22	under	under	ADP
ftr-464	1983	23	§	§	PROPN
ftr-464	1983	24	402(b	402(b	PROPN
ftr-464	1983	25	)	)	PUNCT
ftr-464	1983	26	,	,	PUNCT
ftr-464	1983	27	and	and	CCONJ
ftr-464	1983	28	no	no	DET
ftr-464	1983	29	inclusion	inclusion	NOUN
ftr-464	1983	30	under	under	ADP
ftr-464	1983	31	the	the	DET
ftr-464	1983	32	economic	economic	ADJ
ftr-464	1983	33	benefit	benefit	NOUN
ftr-464	1983	34	or	or	CCONJ
ftr-464	1983	35	constructive	constructive	ADJ
ftr-464	1983	36	receipt	receipt	NOUN
ftr-464	1983	37	doctrine	doctrine	NOUN
ftr-464	1983	38	prior	prior	ADV
ftr-464	1983	39	to	to	ADP
ftr-464	1983	40	that	that	DET
ftr-464	1983	41	time	time	NOUN
ftr-464	1983	42	.	.	PUNCT
ftr-464	1984	1	i	i	PRON
ftr-464	1984	2	d.	d.	PROPN
ftr-464	1984	3	see	see	VERB
ftr-464	1984	4	also	also	ADV
ftr-464	1984	5	ellis	ellis	PROPN
ftr-464	1984	6	&	&	CCONJ
ftr-464	1984	7	navin	navin	PROPN
ftr-464	1984	8	,	,	PUNCT
ftr-464	1984	9	supra	supra	PROPN
ftr-464	1984	10	note	note	PROPN
ftr-464	1984	11	72	72	NUM
ftr-464	1984	12	,	,	PUNCT
ftr-464	1984	13	at	at	ADP
ftr-464	1984	14	33	33	NUM
ftr-464	1984	15	(	(	PUNCT
ftr-464	1984	16	"	"	PUNCT
ftr-464	1984	17	[	[	X
ftr-464	1984	18	to	to	ADP
ftr-464	1984	19	the	the	DET
ftr-464	1984	20	extent	extent	NOUN
ftr-464	1984	21	that	that	SCONJ
ftr-464	1984	22	a	a	DET
ftr-464	1984	23	foreign	foreign	ADJ
ftr-464	1984	24	retirement	retirement	NOUN
ftr-464	1984	25	plan	plan	NOUN
ftr-464	1984	26	is	be	AUX
ftr-464	1984	27	unfunded	unfunded	ADJ
ftr-464	1984	28	and	and	CCONJ
ftr-464	1984	29	participants	participant	NOUN
ftr-464	1984	30	receive	receive	VERB
ftr-464	1984	31	benefits	benefit	NOUN
ftr-464	1984	32	on	on	ADP
ftr-464	1984	33	a	a	DET
ftr-464	1984	34	'	'	PUNCT
ftr-464	1984	35	pay	pay	NOUN
ftr-464	1984	36	as	as	SCONJ
ftr-464	1984	37	you	you	PRON
ftr-464	1984	38	go	go	VERB
ftr-464	1984	39	'	'	PUNCT
ftr-464	1984	40	basis	basis	NOUN
ftr-464	1984	41	,	,	PUNCT
ftr-464	1984	42	the	the	DET
ftr-464	1984	43	outbound	outbound	ADJ
ftr-464	1984	44	executive	executive	NOUN
ftr-464	1984	45	is	be	AUX
ftr-464	1984	46	not	not	PART
ftr-464	1984	47	taxable	taxable	ADJ
ftr-464	1984	48	on	on	ADP
ftr-464	1984	49	the	the	DET
ftr-464	1984	50	foreign	foreign	ADJ
ftr-464	1984	51	retirement	retirement	NOUN
ftr-464	1984	52	benefit	benefit	NOUN
ftr-464	1984	53	until	until	ADP
ftr-464	1984	54	receipt	receipt	NOUN
ftr-464	1984	55	.	.	PUNCT
ftr-464	1984	56	"	"	PUNCT
ftr-464	1984	57	)	)	PUNCT
ftr-464	1984	58	.	.	PUNCT
ftr-464	1985	1	275	275	NUM
ftr-464	1985	2	.	.	PUNCT
ftr-464	1986	1	see	see	VERB
ftr-464	1986	2	feder	feder	PROPN
ftr-464	1986	3	,	,	PUNCT
ftr-464	1986	4	supra	supra	PROPN
ftr-464	1986	5	note	note	PROPN
ftr-464	1986	6	72	72	NUM
ftr-464	1986	7	,	,	PUNCT
ftr-464	1986	8	at	at	ADP
ftr-464	1986	9	43	43	NUM
ftr-464	1986	10	-	-	SYM
ftr-464	1986	11	44	44	NUM
ftr-464	1986	12	(	(	PUNCT
ftr-464	1986	13	most	most	ADJ
ftr-464	1986	14	german	german	ADJ
ftr-464	1986	15	pension	pension	NOUN
ftr-464	1986	16	plans	plan	NOUN
ftr-464	1986	17	are	be	AUX
ftr-464	1986	18	unfunded	unfunded	ADJ
ftr-464	1986	19	,	,	PUNCT
ftr-464	1986	20	with	with	ADP
ftr-464	1986	21	"	"	PUNCT
ftr-464	1986	22	[	[	X
ftr-464	1986	23	a]nnual	a]nnual	ADJ
ftr-464	1986	24	additions	addition	NOUN
ftr-464	1986	25	to	to	ADP
ftr-464	1986	26	reserves	reserve	NOUN
ftr-464	1986	27	for	for	ADP
ftr-464	1986	28	pension	pension	NOUN
ftr-464	1986	29	expenses	expense	NOUN
ftr-464	1986	30	deductible	deductible	ADJ
ftr-464	1986	31	for	for	ADP
ftr-464	1986	32	german	german	ADJ
ftr-464	1986	33	income	income	NOUN
ftr-464	1986	34	tax	tax	NOUN
ftr-464	1986	35	purposes	purpose	NOUN
ftr-464	1986	36	under	under	ADP
ftr-464	1986	37	a	a	DET
ftr-464	1986	38	precise	precise	ADJ
ftr-464	1986	39	set	set	NOUN
ftr-464	1986	40	of	of	ADP
ftr-464	1986	41	actuarial	actuarial	ADJ
ftr-464	1986	42	assumptions	assumption	NOUN
ftr-464	1986	43	.	.	PUNCT
ftr-464	1986	44	"	"	PUNCT
ftr-464	1986	45	)	)	PUNCT
ftr-464	1986	46	.	.	PUNCT
ftr-464	1987	1	feder	feder	PROPN
ftr-464	1987	2	further	further	ADJ
ftr-464	1987	3	notes	note	VERB
ftr-464	1987	4	that	that	SCONJ
ftr-464	1987	5	a	a	DET
ftr-464	1987	6	u.s	u.s	PROPN
ftr-464	1987	7	.	.	PROPN
ftr-464	1987	8	executive	executive	NOUN
ftr-464	1987	9	participating	participate	VERB
ftr-464	1987	10	in	in	ADP
ftr-464	1987	11	such	such	DET
ftr-464	1987	12	a	a	DET
ftr-464	1987	13	plan	plan	NOUN
ftr-464	1987	14	does	do	AUX
ftr-464	1987	15	not	not	PART
ftr-464	1987	16	recognize	recognize	VERB
ftr-464	1987	17	income	income	NOUN
ftr-464	1987	18	for	for	ADP
ftr-464	1987	19	u.s	u.s	PROPN
ftr-464	1987	20	.	.	PROPN
ftr-464	1987	21	tax	tax	NOUN
ftr-464	1987	22	purposes	purpose	NOUN
ftr-464	1987	23	"	"	PUNCT
ftr-464	1987	24	until	until	SCONJ
ftr-464	1987	25	payment	payment	NOUN
ftr-464	1987	26	is	be	AUX
ftr-464	1987	27	actually	actually	ADV
ftr-464	1987	28	made	make	VERB
ftr-464	1987	29	"	"	PUNCT
ftr-464	1987	30	to	to	ADP
ftr-464	1987	31	him	he	PRON
ftr-464	1987	32	.	.	PUNCT
ftr-464	1988	1	i	i	PRON
ftr-464	1988	2	d.	d.	PROPN
ftr-464	1988	3	at	at	ADP
ftr-464	1988	4	47	47	NUM
ftr-464	1988	5	.	.	PUNCT
ftr-464	1989	1	276	276	NUM
ftr-464	1989	2	.	.	X
ftr-464	1990	1	priv	priv	NOUN
ftr-464	1990	2	.	.	PUNCT
ftr-464	1991	1	ltr	ltr	PROPN
ftr-464	1991	2	.	.	PUNCT
ftr-464	1991	3	rul	rul	PROPN
ftr-464	1991	4	.	.	PUNCT
ftr-464	1992	1	93	93	NUM
ftr-464	1992	2	-	-	SYM
ftr-464	1992	3	32	32	NUM
ftr-464	1992	4	-	-	SYM
ftr-464	1992	5	038	038	NUM
ftr-464	1992	6	(	(	PUNCT
ftr-464	1992	7	may	may	PROPN
ftr-464	1992	8	18	18	NUM
ftr-464	1992	9	,	,	PUNCT
ftr-464	1992	10	1993	1993	NUM
ftr-464	1992	11	)	)	PUNCT
ftr-464	1993	1	(	(	PUNCT
ftr-464	1993	2	confirming	confirm	VERB
ftr-464	1993	3	unfunded	unfunded	ADJ
ftr-464	1993	4	status	status	NOUN
ftr-464	1993	5	for	for	ADP
ftr-464	1993	6	a	a	DET
ftr-464	1993	7	trust	trust	NOUN
ftr-464	1993	8	formed	form	VERB
ftr-464	1993	9	by	by	ADP
ftr-464	1993	10	a	a	DET
ftr-464	1993	11	canadian	canadian	ADJ
ftr-464	1993	12	sports	sport	NOUN
ftr-464	1993	13	team	team	NOUN
ftr-464	1993	14	for	for	ADP
ftr-464	1993	15	the	the	DET
ftr-464	1993	16	benefit	benefit	NOUN
ftr-464	1993	17	of	of	ADP
ftr-464	1993	18	a	a	DET
ftr-464	1993	19	u.s	u.s	PROPN
ftr-464	1993	20	.	.	PROPN
ftr-464	1993	21	citizen	citizen	PROPN
ftr-464	1993	22	key	key	PROPN
ftr-464	1993	23	employee	employee	NOUN
ftr-464	1993	24	)	)	PUNCT
ftr-464	1993	25	.	.	PUNCT
ftr-464	1994	1	the	the	DET
ftr-464	1994	2	irs	irs	PROPN
ftr-464	1994	3	considered	consider	VERB
ftr-464	1994	4	that	that	SCONJ
ftr-464	1994	5	the	the	DET
ftr-464	1994	6	formation	formation	NOUN
ftr-464	1994	7	of	of	ADP
ftr-464	1994	8	the	the	DET
ftr-464	1994	9	trust	trust	NOUN
ftr-464	1994	10	in	in	ADP
ftr-464	1994	11	canada	canada	PROPN
ftr-464	1994	12	and	and	CCONJ
ftr-464	1994	13	the	the	DET
ftr-464	1994	14	need	need	NOUN
ftr-464	1994	15	to	to	PART
ftr-464	1994	16	"	"	PUNCT
ftr-464	1994	17	comply	comply	VERB
ftr-464	1994	18	with	with	ADP
ftr-464	1994	19	canadian	canadian	ADJ
ftr-464	1994	20	tax	tax	NOUN
ftr-464	1994	21	law	law	NOUN
ftr-464	1994	22	as	as	ADV
ftr-464	1994	23	well	well	ADV
ftr-464	1994	24	as	as	ADP
ftr-464	1994	25	united	united	PROPN
ftr-464	1994	26	states	states	PROPN
ftr-464	1994	27	tax	tax	NOUN
ftr-464	1994	28	law	law	NOUN
ftr-464	1994	29	"	"	PUNCT
ftr-464	1994	30	was	be	AUX
ftr-464	1994	31	a	a	DET
ftr-464	1994	32	"	"	PUNCT
ftr-464	1994	33	rare	rare	ADJ
ftr-464	1994	34	and	and	CCONJ
ftr-464	1994	35	unusual	unusual	ADJ
ftr-464	1994	36	circumstance	circumstance	NOUN
ftr-464	1994	37	"	"	PUNCT
ftr-464	1994	38	justifying	justify	VERB
ftr-464	1994	39	a	a	DET
ftr-464	1994	40	ruling	ruling	NOUN
ftr-464	1994	41	notwithstanding	notwithstanding	ADP
ftr-464	1994	42	failure	failure	NOUN
ftr-464	1994	43	to	to	PART
ftr-464	1994	44	follow	follow	VERB
ftr-464	1994	45	the	the	DET
ftr-464	1994	46	model	model	NOUN
ftr-464	1994	47	format	format	NOUN
ftr-464	1994	48	.	.	PUNCT
ftr-464	1995	1	i	i	PRON
ftr-464	1995	2	d.	d.	PROPN
ftr-464	1995	3	the	the	DET
ftr-464	1995	4	trust	trust	NOUN
ftr-464	1995	5	agreement	agreement	NOUN
ftr-464	1995	6	provided	provide	VERB
ftr-464	1995	7	that	that	SCONJ
ftr-464	1995	8	the	the	DET
ftr-464	1995	9	employee	employee	NOUN
ftr-464	1995	10	"	"	PUNCT
ftr-464	1995	11	has	have	VERB
ftr-464	1995	12	the	the	DET
ftr-464	1995	13	status	status	NOUN
ftr-464	1995	14	of	of	ADP
ftr-464	1995	15	a	a	DET
ftr-464	1995	16	general	general	ADJ
ftr-464	1995	17	unsecured	unsecured	ADJ
ftr-464	1995	18	creditor	creditor	NOUN
ftr-464	1995	19	,	,	PUNCT
ftr-464	1995	20	"	"	PUNCT
ftr-464	1995	21	and	and	CCONJ
ftr-464	1995	22	the	the	DET
ftr-464	1995	23	"	"	PUNCT
ftr-464	1995	24	material	material	ADJ
ftr-464	1995	25	terms	term	NOUN
ftr-464	1995	26	and	and	CCONJ
ftr-464	1995	27	provisions	provision	NOUN
ftr-464	1995	28	of	of	ADP
ftr-464	1995	29	the	the	DET
ftr-464	1995	30	trust	trust	NOUN
ftr-464	1995	31	...	...	PUNCT
ftr-464	1995	32	are	be	AUX
ftr-464	1995	33	enforceable	enforceable	ADJ
ftr-464	1995	34	"	"	PUNCT
ftr-464	1995	35	under	under	ADP
ftr-464	1995	36	canadian	canadian	ADJ
ftr-464	1995	37	law	law	NOUN
ftr-464	1995	38	.	.	PUNCT
ftr-464	1996	1	i	i	PRON
ftr-464	1996	2	d.	d.	PROPN
ftr-464	1996	3	the	the	DET
ftr-464	1996	4	ruling	rule	VERB
ftr-464	1996	5	states	state	NOUN
ftr-464	1996	6	as	as	ADP
ftr-464	1996	7	a	a	DET
ftr-464	1996	8	proviso	proviso	NOUN
ftr-464	1996	9	that	that	SCONJ
ftr-464	1996	10	"	"	PUNCT
ftr-464	1996	11	the	the	DET
ftr-464	1996	12	provision	provision	NOUN
ftr-464	1996	13	in	in	ADP
ftr-464	1996	14	the	the	DET
ftr-464	1996	15	trust	trust	NOUN
ftr-464	1996	16	requiring	require	VERB
ftr-464	1996	17	use	use	NOUN
ftr-464	1996	18	of	of	ADP
ftr-464	1996	19	the	the	DET
ftr-464	1996	20	trust	trust	NOUN
ftr-464	1996	21	assets	asset	NOUN
ftr-464	1996	22	to	to	PART
ftr-464	1996	23	satisfy	satisfy	VERB
ftr-464	1996	24	the	the	DET
ftr-464	1996	25	claims	claim	NOUN
ftr-464	1996	26	of	of	ADP
ftr-464	1996	27	general	general	ADJ
ftr-464	1996	28	creditors	creditor	NOUN
ftr-464	1996	29	in	in	ADP
ftr-464	1996	30	the	the	DET
ftr-464	1996	31	event	event	NOUN
ftr-464	1996	32	of	of	ADP
ftr-464	1996	33	insolvency	insolvency	NOUN
ftr-464	1996	34	is	be	AUX
ftr-464	1996	35	enforceable	enforceable	ADJ
ftr-464	1996	36	by	by	ADP
ftr-464	1996	37	the	the	DET
ftr-464	1996	38	general	general	ADJ
ftr-464	1996	39	creditors	creditor	NOUN
ftr-464	1996	40	of	of	ADP
ftr-464	1996	41	the	the	DET
ftr-464	1996	42	employer	employer	NOUN
ftr-464	1996	43	under	under	ADP
ftr-464	1996	44	canadian	canadian	PROPN
ftr-464	1996	45	as	as	ADV
ftr-464	1996	46	well	well	ADV
ftr-464	1996	47	as	as	ADP
ftr-464	1996	48	...	...	PUNCT
ftr-464	1996	49	provincial	provincial	ADJ
ftr-464	1996	50	law	law	NOUN
ftr-464	1996	51	.	.	PUNCT
ftr-464	1996	52	"	"	PUNCT
ftr-464	1997	1	i	i	PRON
ftr-464	1997	2	d.	d.	PROPN
ftr-464	1997	3	(	(	PUNCT
ftr-464	1997	4	the	the	DET
ftr-464	1997	5	trust	trust	NOUN
ftr-464	1997	6	at	at	ADP
ftr-464	1997	7	issue	issue	NOUN
ftr-464	1997	8	in	in	ADP
ftr-464	1997	9	that	that	DET
ftr-464	1997	10	ruling	ruling	NOUN
ftr-464	1997	11	followed	follow	VERB
ftr-464	1997	12	the	the	DET
ftr-464	1997	13	irs	irs	PROPN
ftr-464	1997	14	's	's	PART
ftr-464	1997	15	model	model	NOUN
ftr-464	1997	16	language	language	NOUN
ftr-464	1997	17	but	but	CCONJ
ftr-464	1997	18	not	not	PART
ftr-464	1997	19	its	its	PRON
ftr-464	1997	20	model	model	NOUN
ftr-464	1997	21	format	format	NOUN
ftr-464	1997	22	for	for	ADP
ftr-464	1997	23	a	a	DET
ftr-464	1997	24	rabbi	rabbi	ADJ
ftr-464	1997	25	trust	trust	NOUN
ftr-464	1997	26	.	.	PUNCT
ftr-464	1998	1	rev	rev	PROPN
ftr-464	1998	2	.	.	PROPN
ftr-464	1998	3	proc	proc	PROPN
ftr-464	1998	4	.	.	PUNCT
ftr-464	1999	1	92	92	NUM
ftr-464	1999	2	-	-	SYM
ftr-464	1999	3	64	64	NUM
ftr-464	1999	4	,	,	PUNCT
ftr-464	1999	5	1992	1992	NUM
ftr-464	1999	6	-	-	SYM
ftr-464	1999	7	2	2	NUM
ftr-464	1999	8	c.b	c.b	PROPN
ftr-464	1999	9	.	.	PROPN
ftr-464	1999	10	422	422	NUM
ftr-464	1999	11	.	.	PUNCT
ftr-464	1999	12	)	)	PUNCT
ftr-464	2000	1	[	[	X
ftr-464	2000	2	vol	vol	NOUN
ftr-464	2000	3	3:6	3:6	NUM
ftr-464	2000	4	u.s	u.s	PROPN
ftr-464	2000	5	.	.	PROPN
ftr-464	2000	6	income	income	NOUN
ftr-464	2000	7	taxation	taxation	NOUN
ftr-464	2000	8	of	of	ADP
ftr-464	2000	9	cross	cross	ADJ
ftr-464	2000	10	-	-	ADJ
ftr-464	2000	11	border	border	ADJ
ftr-464	2000	12	pensions	pension	NOUN
ftr-464	2000	13	when	when	SCONJ
ftr-464	2000	14	a	a	DET
ftr-464	2000	15	u.s	u.s	PROPN
ftr-464	2000	16	.	.	PROPN
ftr-464	2000	17	citizen	citizen	PROPN
ftr-464	2000	18	or	or	CCONJ
ftr-464	2000	19	resident	resident	NOUN
ftr-464	2000	20	working	work	VERB
ftr-464	2000	21	overseas	overseas	ADV
ftr-464	2000	22	contributes	contribute	VERB
ftr-464	2000	23	to	to	ADP
ftr-464	2000	24	an	an	DET
ftr-464	2000	25	individual	individual	ADJ
ftr-464	2000	26	retirement	retirement	NOUN
ftr-464	2000	27	savings	saving	NOUN
ftr-464	2000	28	trust	trust	NOUN
ftr-464	2000	29	organized	organize	VERB
ftr-464	2000	30	under	under	ADP
ftr-464	2000	31	foreign	foreign	ADJ
ftr-464	2000	32	law	law	NOUN
ftr-464	2000	33	,	,	PUNCT
ftr-464	2000	34	the	the	DET
ftr-464	2000	35	consequences	consequence	NOUN
ftr-464	2000	36	are	be	AUX
ftr-464	2000	37	similar	similar	ADJ
ftr-464	2000	38	to	to	ADP
ftr-464	2000	39	those	those	PRON
ftr-464	2000	40	of	of	ADP
ftr-464	2000	41	participating	participate	VERB
ftr-464	2000	42	in	in	ADP
ftr-464	2000	43	a	a	DET
ftr-464	2000	44	foreign	foreign	ADJ
ftr-464	2000	45	employer	employer	NOUN
ftr-464	2000	46	-	-	PUNCT
ftr-464	2000	47	sponsored	sponsor	VERB
ftr-464	2000	48	plan	plan	NOUN
ftr-464	2000	49	.	.	PUNCT
ftr-464	2001	1	contributions	contribution	NOUN
ftr-464	2001	2	to	to	ADP
ftr-464	2001	3	such	such	ADJ
ftr-464	2001	4	plans	plan	NOUN
ftr-464	2001	5	are	be	AUX
ftr-464	2001	6	not	not	PART
ftr-464	2001	7	deductible	deductible	ADJ
ftr-464	2001	8	for	for	ADP
ftr-464	2001	9	u.s	u.s	PROPN
ftr-464	2001	10	.	.	PROPN
ftr-464	2001	11	tax	tax	NOUN
ftr-464	2001	12	purposes	purpose	NOUN
ftr-464	2001	13	.	.	PUNCT
ftr-464	2002	1	moreover	moreover	ADV
ftr-464	2002	2	,	,	PUNCT
ftr-464	2002	3	such	such	ADJ
ftr-464	2002	4	plans	plan	NOUN
ftr-464	2002	5	may	may	AUX
ftr-464	2002	6	be	be	AUX
ftr-464	2002	7	viewed	view	VERB
ftr-464	2002	8	as	as	ADP
ftr-464	2002	9	grantor	grantor	NOUN
ftr-464	2002	10	trusts	trust	NOUN
ftr-464	2002	11	under	under	ADP
ftr-464	2002	12	section	section	NOUN
ftr-464	2002	13	679	679	NUM
ftr-464	2002	14	of	of	ADP
ftr-464	2002	15	the	the	DET
ftr-464	2002	16	code,2	code,2	NOUN
ftr-464	2002	17	"	"	PUNCT
ftr-464	2002	18	with	with	ADP
ftr-464	2002	19	the	the	DET
ftr-464	2002	20	result	result	NOUN
ftr-464	2002	21	that	that	SCONJ
ftr-464	2002	22	trust	trust	NOUN
ftr-464	2002	23	earnings	earning	NOUN
ftr-464	2002	24	are	be	AUX
ftr-464	2002	25	taxable	taxable	ADJ
ftr-464	2002	26	to	to	ADP
ftr-464	2002	27	the	the	DET
ftr-464	2002	28	beneficiary	beneficiary	NOUN
ftr-464	2002	29	pursuant	pursuant	NOUN
ftr-464	2002	30	to	to	ADP
ftr-464	2002	31	section	section	NOUN
ftr-464	2002	32	671.278	671.278	NUM
ftr-464	2002	33	2	2	NUM
ftr-464	2002	34	.	.	PUNCT
ftr-464	2003	1	foreign	foreign	ADJ
ftr-464	2003	2	tax	tax	NOUN
ftr-464	2003	3	credit	credit	NOUN
ftr-464	2003	4	considerations.-u.s	considerations.-u.s	PROPN
ftr-464	2003	5	.	.	PUNCT
ftr-464	2004	1	taxation	taxation	NOUN
ftr-464	2004	2	of	of	ADP
ftr-464	2004	3	deferred	defer	VERB
ftr-464	2004	4	compensation	compensation	NOUN
ftr-464	2004	5	of	of	ADP
ftr-464	2004	6	a	a	DET
ftr-464	2004	7	u.s	u.s	PROPN
ftr-464	2004	8	.	.	PROPN
ftr-464	2004	9	citizen	citizen	PROPN
ftr-464	2004	10	who	who	PRON
ftr-464	2004	11	works	work	VERB
ftr-464	2004	12	overseas	overseas	ADV
ftr-464	2004	13	may	may	AUX
ftr-464	2004	14	be	be	AUX
ftr-464	2004	15	duplicative	duplicative	ADJ
ftr-464	2004	16	of	of	ADP
ftr-464	2004	17	the	the	DET
ftr-464	2004	18	host	host	NOUN
ftr-464	2004	19	country	country	NOUN
ftr-464	2004	20	's	's	PART
ftr-464	2004	21	tax	tax	NOUN
ftr-464	2004	22	.	.	PUNCT
ftr-464	2005	1	in	in	ADP
ftr-464	2005	2	some	some	DET
ftr-464	2005	3	cases	case	NOUN
ftr-464	2005	4	,	,	PUNCT
ftr-464	2005	5	the	the	DET
ftr-464	2005	6	host	host	NOUN
ftr-464	2005	7	country	country	NOUN
ftr-464	2005	8	will	will	AUX
ftr-464	2005	9	be	be	AUX
ftr-464	2005	10	prevented	prevent	VERB
ftr-464	2005	11	from	from	ADP
ftr-464	2005	12	imposing	impose	VERB
ftr-464	2005	13	source	source	NOUN
ftr-464	2005	14	-	-	PUNCT
ftr-464	2005	15	country	country	NOUN
ftr-464	2005	16	taxation	taxation	NOUN
ftr-464	2005	17	by	by	ADP
ftr-464	2005	18	the	the	DET
ftr-464	2005	19	dependent	dependent	ADJ
ftr-464	2005	20	services	service	NOUN
ftr-464	2005	21	article	article	NOUN
ftr-464	2005	22	of	of	ADP
ftr-464	2005	23	a	a	DET
ftr-464	2005	24	treaty	treaty	NOUN
ftr-464	2005	25	(	(	PUNCT
ftr-464	2005	26	where	where	SCONJ
ftr-464	2005	27	the	the	DET
ftr-464	2005	28	"	"	PUNCT
ftr-464	2005	29	commercial	commercial	ADJ
ftr-464	2005	30	traveler	traveler	NOUN
ftr-464	2005	31	"	"	PUNCT
ftr-464	2005	32	test	test	NOUN
ftr-464	2005	33	is	be	AUX
ftr-464	2005	34	met	meet	VERB
ftr-464	2005	35	)	)	PUNCT
ftr-464	2005	36	or	or	CCONJ
ftr-464	2005	37	by	by	ADP
ftr-464	2005	38	the	the	DET
ftr-464	2005	39	pension	pension	NOUN
ftr-464	2005	40	article	article	NOUN
ftr-464	2005	41	of	of	ADP
ftr-464	2005	42	a	a	DET
ftr-464	2005	43	treaty	treaty	NOUN
ftr-464	2005	44	(	(	PUNCT
ftr-464	2005	45	if	if	SCONJ
ftr-464	2005	46	source	source	NOUN
ftr-464	2005	47	-	-	PUNCT
ftr-464	2005	48	based	base	VERB
ftr-464	2005	49	tax	tax	NOUN
ftr-464	2005	50	would	would	AUX
ftr-464	2005	51	otherwise	otherwise	ADV
ftr-464	2005	52	be	be	AUX
ftr-464	2005	53	imposed	impose	VERB
ftr-464	2005	54	at	at	ADP
ftr-464	2005	55	the	the	DET
ftr-464	2005	56	time	time	NOUN
ftr-464	2005	57	of	of	ADP
ftr-464	2005	58	the	the	DET
ftr-464	2005	59	pension	pension	NOUN
ftr-464	2005	60	payment	payment	NOUN
ftr-464	2005	61	)	)	PUNCT
ftr-464	2005	62	.	.	PUNCT
ftr-464	2006	1	at	at	ADP
ftr-464	2006	2	the	the	DET
ftr-464	2006	3	same	same	ADJ
ftr-464	2006	4	time	time	NOUN
ftr-464	2006	5	,	,	PUNCT
ftr-464	2006	6	the	the	DET
ftr-464	2006	7	host	host	NOUN
ftr-464	2006	8	country	country	NOUN
ftr-464	2006	9	may	may	AUX
ftr-464	2006	10	seek	seek	VERB
ftr-464	2006	11	to	to	PART
ftr-464	2006	12	impose	impose	VERB
ftr-464	2006	13	a	a	DET
ftr-464	2006	14	residence	residence	NOUN
ftr-464	2006	15	-	-	PUNCT
ftr-464	2006	16	based	base	VERB
ftr-464	2006	17	tax	tax	NOUN
ftr-464	2006	18	;	;	PUNCT
ftr-464	2006	19	even	even	ADV
ftr-464	2006	20	if	if	SCONJ
ftr-464	2006	21	a	a	DET
ftr-464	2006	22	treaty	treaty	NOUN
ftr-464	2006	23	applies	apply	VERB
ftr-464	2006	24	,	,	PUNCT
ftr-464	2006	25	the	the	DET
ftr-464	2006	26	treaty	treaty	NOUN
ftr-464	2006	27	tie	tie	NOUN
ftr-464	2006	28	-	-	PUNCT
ftr-464	2006	29	breaker	breaker	NOUN
ftr-464	2006	30	rule	rule	NOUN
ftr-464	2006	31	may	may	AUX
ftr-464	2006	32	classify	classify	VERB
ftr-464	2006	33	the	the	DET
ftr-464	2006	34	individual	individual	NOUN
ftr-464	2006	35	as	as	ADP
ftr-464	2006	36	a	a	DET
ftr-464	2006	37	resident	resident	NOUN
ftr-464	2006	38	of	of	ADP
ftr-464	2006	39	the	the	DET
ftr-464	2006	40	host	host	NOUN
ftr-464	2006	41	country	country	NOUN
ftr-464	2006	42	,	,	PUNCT
ftr-464	2006	43	rather	rather	ADV
ftr-464	2006	44	than	than	ADP
ftr-464	2006	45	the	the	DET
ftr-464	2006	46	u.s.279	u.s.279	NOUN
ftr-464	2006	47	under	under	ADP
ftr-464	2006	48	the	the	DET
ftr-464	2006	49	french	french	ADJ
ftr-464	2006	50	or	or	CCONJ
ftr-464	2006	51	swedish	swedish	ADJ
ftr-464	2006	52	treaties	treaty	NOUN
ftr-464	2006	53	,	,	PUNCT
ftr-464	2006	54	employee	employee	NOUN
ftr-464	2006	55	contributions	contribution	NOUN
ftr-464	2006	56	to	to	ADP
ftr-464	2006	57	a	a	DET
ftr-464	2006	58	u.s	u.s	PROPN
ftr-464	2006	59	.	.	PROPN
ftr-464	2006	60	qualified	qualified	PROPN
ftr-464	2006	61	retirement	retirement	NOUN
ftr-464	2006	62	arrangement	arrangement	NOUN
ftr-464	2006	63	may	may	AUX
ftr-464	2006	64	be	be	AUX
ftr-464	2006	65	deductible	deductible	ADJ
ftr-464	2006	66	in	in	ADP
ftr-464	2006	67	the	the	DET
ftr-464	2006	68	host	host	NOUN
ftr-464	2006	69	country	country	NOUN
ftr-464	2006	70	.	.	PUNCT
ftr-464	2007	1	280	280	NUM
ftr-464	2007	2	as	as	ADP
ftr-464	2007	3	the	the	DET
ftr-464	2007	4	residence	residence	NOUN
ftr-464	2007	5	country	country	NOUN
ftr-464	2007	6	,	,	PUNCT
ftr-464	2007	7	the	the	DET
ftr-464	2007	8	u.s	u.s	PROPN
ftr-464	2007	9	.	.	PROPN
ftr-464	2007	10	undertakes	undertake	VERB
ftr-464	2007	11	to	to	PART
ftr-464	2007	12	mitigate	mitigate	VERB
ftr-464	2007	13	international	international	ADJ
ftr-464	2007	14	double	double	ADJ
ftr-464	2007	15	taxation	taxation	NOUN
ftr-464	2007	16	by	by	ADP
ftr-464	2007	17	the	the	DET
ftr-464	2007	18	allowance	allowance	NOUN
ftr-464	2007	19	of	of	ADP
ftr-464	2007	20	a	a	DET
ftr-464	2007	21	credit	credit	NOUN
ftr-464	2007	22	under	under	ADP
ftr-464	2007	23	section	section	NOUN
ftr-464	2007	24	901	901	NUM
ftr-464	2007	25	for	for	ADP
ftr-464	2007	26	foreign	foreign	ADJ
ftr-464	2007	27	taxes	taxis	NOUN
ftr-464	2007	28	paid	pay	VERB
ftr-464	2007	29	with	with	ADP
ftr-464	2007	30	respect	respect	NOUN
ftr-464	2007	31	to	to	ADP
ftr-464	2007	32	foreign	foreign	ADJ
ftr-464	2007	33	source	source	NOUN
ftr-464	2007	34	income	income	NOUN
ftr-464	2007	35	.	.	PUNCT
ftr-464	2007	36	"	"	PUNCT
ftr-464	2008	1	assuming	assume	VERB
ftr-464	2008	2	that	that	SCONJ
ftr-464	2008	3	all	all	DET
ftr-464	2008	4	services	service	NOUN
ftr-464	2008	5	are	be	AUX
ftr-464	2008	6	performed	perform	VERB
ftr-464	2008	7	abroad	abroad	ADV
ftr-464	2008	8	,	,	PUNCT
ftr-464	2008	9	the	the	DET
ftr-464	2008	10	entire	entire	ADJ
ftr-464	2008	11	amount	amount	NOUN
ftr-464	2008	12	of	of	ADP
ftr-464	2008	13	unfunded	unfunded	ADJ
ftr-464	2008	14	deferred	defer	VERB
ftr-464	2008	15	compensation	compensation	NOUN
ftr-464	2008	16	is	be	AUX
ftr-464	2008	17	treated	treat	VERB
ftr-464	2008	18	as	as	ADP
ftr-464	2008	19	foreign	foreign	ADJ
ftr-464	2008	20	source	source	NOUN
ftr-464	2008	21	income	income	NOUN
ftr-464	2008	22	(	(	PUNCT
ftr-464	2008	23	when	when	SCONJ
ftr-464	2008	24	paid	pay	VERB
ftr-464	2008	25	)	)	PUNCT
ftr-464	2008	26	;	;	PUNCT
ftr-464	2008	27	the	the	DET
ftr-464	2008	28	entire	entire	ADJ
ftr-464	2008	29	amount	amount	NOUN
ftr-464	2008	30	of	of	ADP
ftr-464	2008	31	income	income	NOUN
ftr-464	2008	32	arising	arise	VERB
ftr-464	2008	33	from	from	ADP
ftr-464	2008	34	contributions	contribution	NOUN
ftr-464	2008	35	to	to	ADP
ftr-464	2008	36	a	a	DET
ftr-464	2008	37	foreign	foreign	ADJ
ftr-464	2008	38	pension	pension	NOUN
ftr-464	2008	39	plan	plan	NOUN
ftr-464	2008	40	or	or	CCONJ
ftr-464	2008	41	from	from	ADP
ftr-464	2008	42	distributions	distribution	NOUN
ftr-464	2008	43	from	from	ADP
ftr-464	2008	44	the	the	DET
ftr-464	2008	45	plan	plan	NOUN
ftr-464	2008	46	would	would	AUX
ftr-464	2008	47	also	also	ADV
ftr-464	2008	48	be	be	AUX
ftr-464	2008	49	foreign	foreign	ADJ
ftr-464	2008	50	source	source	NOUN
ftr-464	2008	51	.	.	PUNCT
ftr-464	2009	1	in	in	ADP
ftr-464	2009	2	the	the	DET
ftr-464	2009	3	case	case	NOUN
ftr-464	2009	4	of	of	ADP
ftr-464	2009	5	a	a	DET
ftr-464	2009	6	distribution	distribution	NOUN
ftr-464	2009	7	from	from	ADP
ftr-464	2009	8	a	a	DET
ftr-464	2009	9	u.s	u.s	PROPN
ftr-464	2009	10	.	.	PROPN
ftr-464	2009	11	qualified	qualified	ADJ
ftr-464	2009	12	pension	pension	NOUN
ftr-464	2009	13	plan	plan	NOUN
ftr-464	2009	14	,	,	PUNCT
ftr-464	2009	15	only	only	ADV
ftr-464	2009	16	the	the	DET
ftr-464	2009	17	amount	amount	NOUN
ftr-464	2009	18	represent277	represent277	PROPN
ftr-464	2009	19	.	.	PUNCT
ftr-464	2010	1	see	see	VERB
ftr-464	2010	2	wiacek	wiacek	PROPN
ftr-464	2010	3	letter	letter	NOUN
ftr-464	2010	4	to	to	ADP
ftr-464	2010	5	barnes	barnes	PROPN
ftr-464	2010	6	,	,	PUNCT
ftr-464	2010	7	supra	supra	PROPN
ftr-464	2010	8	note	note	PROPN
ftr-464	2010	9	267	267	NUM
ftr-464	2010	10	(	(	PUNCT
ftr-464	2010	11	concluding	conclude	VERB
ftr-464	2010	12	that	that	SCONJ
ftr-464	2010	13	a	a	DET
ftr-464	2010	14	canadian	canadian	ADJ
ftr-464	2010	15	registered	register	VERB
ftr-464	2010	16	savings	saving	NOUN
ftr-464	2010	17	plan	plan	NOUN
ftr-464	2010	18	created	create	VERB
ftr-464	2010	19	as	as	ADP
ftr-464	2010	20	a	a	DET
ftr-464	2010	21	trust	trust	NOUN
ftr-464	2010	22	by	by	ADP
ftr-464	2010	23	a	a	DET
ftr-464	2010	24	u.s	u.s	PROPN
ftr-464	2010	25	.	.	PROPN
ftr-464	2010	26	citizen	citizen	PROPN
ftr-464	2010	27	or	or	CCONJ
ftr-464	2010	28	resident	resident	NOUN
ftr-464	2010	29	would	would	AUX
ftr-464	2010	30	be	be	AUX
ftr-464	2010	31	subject	subject	ADJ
ftr-464	2010	32	to	to	ADP
ftr-464	2010	33	§	§	PROPN
ftr-464	2010	34	679	679	NUM
ftr-464	2010	35	)	)	PUNCT
ftr-464	2010	36	;	;	PUNCT
ftr-464	2010	37	see	see	VERB
ftr-464	2010	38	also	also	ADV
ftr-464	2010	39	wiacek	wiacek	PROPN
ftr-464	2010	40	letter	letter	NOUN
ftr-464	2010	41	to	to	ADP
ftr-464	2010	42	terr	terr	PROPN
ftr-464	2010	43	,	,	PUNCT
ftr-464	2010	44	supra	supra	PROPN
ftr-464	2010	45	note	note	PROPN
ftr-464	2010	46	266	266	NUM
ftr-464	2010	47	.	.	PUNCT
ftr-464	2010	48	278	278	NUM
ftr-464	2010	49	.	.	PUNCT
ftr-464	2011	1	see	see	VERB
ftr-464	2011	2	wiacek	wiacek	PROPN
ftr-464	2011	3	letter	letter	NOUN
ftr-464	2011	4	to	to	ADP
ftr-464	2011	5	barnes	barnes	PROPN
ftr-464	2011	6	,	,	PUNCT
ftr-464	2011	7	supra	supra	PROPN
ftr-464	2011	8	note	note	PROPN
ftr-464	2011	9	267	267	NUM
ftr-464	2011	10	(	(	PUNCT
ftr-464	2011	11	wiacek	wiacek	NOUN
ftr-464	2011	12	notes	note	VERB
ftr-464	2011	13	that	that	SCONJ
ftr-464	2011	14	if	if	SCONJ
ftr-464	2011	15	a	a	DET
ftr-464	2011	16	canadian	canadian	ADJ
ftr-464	2011	17	citizen	citizen	NOUN
ftr-464	2011	18	with	with	ADP
ftr-464	2011	19	a	a	DET
ftr-464	2011	20	rrsp	rrsp	PROPN
ftr-464	2011	21	trust	trust	PROPN
ftr-464	2011	22	establishes	establish	VERB
ftr-464	2011	23	u.s	u.s	PROPN
ftr-464	2011	24	.	.	PROPN
ftr-464	2011	25	residence	residence	NOUN
ftr-464	2011	26	,	,	PUNCT
ftr-464	2011	27	the	the	DET
ftr-464	2011	28	application	application	NOUN
ftr-464	2011	29	of	of	ADP
ftr-464	2011	30	§	§	PROPN
ftr-464	2011	31	679	679	NUM
ftr-464	2011	32	would	would	AUX
ftr-464	2011	33	be	be	AUX
ftr-464	2011	34	triggered	trigger	VERB
ftr-464	2011	35	.	.	PUNCT
ftr-464	2012	1	under	under	ADP
ftr-464	2012	2	the	the	DET
ftr-464	2012	3	u.s.-canada	u.s.-canada	NOUN
ftr-464	2012	4	income	income	PROPN
ftr-464	2012	5	tax	tax	PROPN
ftr-464	2012	6	treaty	treaty	PROPN
ftr-464	2012	7	,	,	PUNCT
ftr-464	2012	8	supra	supra	PROPN
ftr-464	2012	9	note	note	VERB
ftr-464	2012	10	146	146	NUM
ftr-464	2012	11	.	.	PUNCT
ftr-464	2013	1	prior	prior	ADV
ftr-464	2013	2	to	to	ADP
ftr-464	2013	3	the	the	DET
ftr-464	2013	4	effective	effective	ADJ
ftr-464	2013	5	date	date	NOUN
ftr-464	2013	6	of	of	ADP
ftr-464	2013	7	the	the	DET
ftr-464	2013	8	1995	1995	NUM
ftr-464	2013	9	protocol	protocol	NOUN
ftr-464	2013	10	,	,	PUNCT
ftr-464	2013	11	the	the	DET
ftr-464	2013	12	election	election	NOUN
ftr-464	2013	13	to	to	PART
ftr-464	2013	14	defer	defer	VERB
ftr-464	2013	15	u.s	u.s	PROPN
ftr-464	2013	16	.	.	PROPN
ftr-464	2013	17	tax	tax	NOUN
ftr-464	2013	18	on	on	ADP
ftr-464	2013	19	the	the	DET
ftr-464	2013	20	earnings	earning	NOUN
ftr-464	2013	21	pursuant	pursuant	ADJ
ftr-464	2013	22	to	to	ADP
ftr-464	2013	23	art	art	NOUN
ftr-464	2013	24	.	.	PUNCT
ftr-464	2014	1	29	29	NUM
ftr-464	2014	2	,	,	PUNCT
ftr-464	2014	3	5	5	NUM
ftr-464	2014	4	was	be	AUX
ftr-464	2014	5	not	not	PART
ftr-464	2014	6	available	available	ADJ
ftr-464	2014	7	to	to	ADP
ftr-464	2014	8	a	a	DET
ftr-464	2014	9	canadian	canadian	ADJ
ftr-464	2014	10	citizen	citizen	NOUN
ftr-464	2014	11	.	.	PUNCT
ftr-464	2014	12	)	)	PUNCT
ftr-464	2015	1	wiacek	wiacek	PROPN
ftr-464	2015	2	argued	argue	VERB
ftr-464	2015	3	that	that	SCONJ
ftr-464	2015	4	"	"	PUNCT
ftr-464	2015	5	[	[	X
ftr-464	2015	6	n]oncompliance	n]oncompliance	NOUN
ftr-464	2015	7	here	here	ADV
ftr-464	2015	8	"	"	PUNCT
ftr-464	2015	9	is	be	AUX
ftr-464	2015	10	"	"	PUNCT
ftr-464	2015	11	potentially	potentially	ADV
ftr-464	2015	12	serious	serious	ADJ
ftr-464	2015	13	.	.	PUNCT
ftr-464	2015	14	"	"	PUNCT
ftr-464	2016	1	wiacek	wiacek	PROPN
ftr-464	2016	2	letter	letter	NOUN
ftr-464	2016	3	to	to	ADP
ftr-464	2016	4	terr	terr	PROPN
ftr-464	2016	5	,	,	PUNCT
ftr-464	2016	6	supra	supra	PROPN
ftr-464	2016	7	note	note	NOUN
ftr-464	2016	8	266	266	NUM
ftr-464	2016	9	.	.	PUNCT
ftr-464	2017	1	on	on	ADP
ftr-464	2017	2	the	the	DET
ftr-464	2017	3	other	other	ADJ
ftr-464	2017	4	hand	hand	NOUN
ftr-464	2017	5	,	,	PUNCT
ftr-464	2017	6	"	"	PUNCT
ftr-464	2017	7	if	if	SCONJ
ftr-464	2017	8	.	.	PUNCT
ftr-464	2018	1	before	before	ADP
ftr-464	2018	2	establishing	establish	VERB
ftr-464	2018	3	a	a	DET
ftr-464	2018	4	u.s	u.s	PROPN
ftr-464	2018	5	.	.	PROPN
ftr-464	2018	6	residence	residence	NOUN
ftr-464	2018	7	,	,	PUNCT
ftr-464	2018	8	the	the	DET
ftr-464	2018	9	canadian	canadian	ADJ
ftr-464	2018	10	citizen	citizen	NOUN
ftr-464	2018	11	uses	use	VERB
ftr-464	2018	12	his	his	PRON
ftr-464	2018	13	rrsp	rrsp	NOUN
ftr-464	2018	14	/	/	SYM
ftr-464	2018	15	rrif	rrif	NOUN
ftr-464	2018	16	assets	asset	NOUN
ftr-464	2018	17	to	to	PART
ftr-464	2018	18	purchase	purchase	VERB
ftr-464	2018	19	an	an	DET
ftr-464	2018	20	annuity	annuity	NOUN
ftr-464	2018	21	contract	contract	NOUN
ftr-464	2018	22	...	...	PUNCT
ftr-464	2019	1	the	the	DET
ftr-464	2019	2	u.s	u.s	PROPN
ftr-464	2019	3	.	.	PROPN
ftr-464	2019	4	trust	trust	NOUN
ftr-464	2019	5	taxation	taxation	NOUN
ftr-464	2019	6	rules	rule	NOUN
ftr-464	2019	7	would	would	AUX
ftr-464	2019	8	never	never	ADV
ftr-464	2019	9	apply	apply	VERB
ftr-464	2019	10	.	.	PUNCT
ftr-464	2019	11	"	"	PUNCT
ftr-464	2020	1	and	and	CCONJ
ftr-464	2020	2	the	the	DET
ftr-464	2020	3	purchase	purchase	NOUN
ftr-464	2020	4	price	price	NOUN
ftr-464	2020	5	of	of	ADP
ftr-464	2020	6	the	the	DET
ftr-464	2020	7	contract	contract	NOUN
ftr-464	2020	8	would	would	AUX
ftr-464	2020	9	be	be	AUX
ftr-464	2020	10	the	the	DET
ftr-464	2020	11	"	"	PUNCT
ftr-464	2020	12	investment	investment	NOUN
ftr-464	2020	13	in	in	ADP
ftr-464	2020	14	the	the	DET
ftr-464	2020	15	contract	contract	NOUN
ftr-464	2020	16	"	"	PUNCT
ftr-464	2020	17	for	for	ADP
ftr-464	2020	18	purposes	purpose	NOUN
ftr-464	2020	19	of	of	ADP
ftr-464	2020	20	§	§	PROPN
ftr-464	2020	21	72	72	NUM
ftr-464	2020	22	.	.	PUNCT
ftr-464	2021	1	i	i	PRON
ftr-464	2021	2	d.	d.	PROPN
ftr-464	2021	3	279	279	NUM
ftr-464	2021	4	.	.	PUNCT
ftr-464	2022	1	see	see	VERB
ftr-464	2022	2	ellis	ellis	PROPN
ftr-464	2022	3	&	&	CCONJ
ftr-464	2022	4	navin	navin	PROPN
ftr-464	2022	5	,	,	PUNCT
ftr-464	2022	6	supra	supra	PROPN
ftr-464	2022	7	note	note	PROPN
ftr-464	2022	8	72	72	NUM
ftr-464	2022	9	,	,	PUNCT
ftr-464	2022	10	at	at	ADP
ftr-464	2022	11	48	48	NUM
ftr-464	2022	12	-	-	SYM
ftr-464	2022	13	49	49	NUM
ftr-464	2022	14	.	.	PUNCT
ftr-464	2023	1	280	280	NUM
ftr-464	2023	2	.	.	X
ftr-464	2024	1	see	see	VERB
ftr-464	2024	2	supra	supra	PROPN
ftr-464	2024	3	notes	note	VERB
ftr-464	2024	4	193	193	NUM
ftr-464	2024	5	-	-	SYM
ftr-464	2024	6	200	200	NUM
ftr-464	2024	7	and	and	CCONJ
ftr-464	2024	8	accompanying	accompany	VERB
ftr-464	2024	9	text	text	NOUN
ftr-464	2024	10	.	.	PUNCT
ftr-464	2025	1	281	281	NUM
ftr-464	2025	2	.	.	PUNCT
ftr-464	2026	1	see	see	VERB
ftr-464	2026	2	irc	irc	PROPN
ftr-464	2026	3	§	§	PROPN
ftr-464	2026	4	901	901	NUM
ftr-464	2026	5	.	.	PUNCT
ftr-464	2027	1	1996	1996	NUM
ftr-464	2027	2	]	]	PUNCT
ftr-464	2027	3	florida	florida	PROPN
ftr-464	2027	4	tax	tax	PROPN
ftr-464	2027	5	review	review	NOUN
ftr-464	2027	6	ing	ing	ADJ
ftr-464	2027	7	contributions	contribution	NOUN
ftr-464	2027	8	in	in	ADP
ftr-464	2027	9	respect	respect	NOUN
ftr-464	2027	10	of	of	ADP
ftr-464	2027	11	services	service	NOUN
ftr-464	2027	12	abroad	abroad	ADV
ftr-464	2027	13	is	be	AUX
ftr-464	2027	14	foreign	foreign	ADJ
ftr-464	2027	15	source	source	NOUN
ftr-464	2027	16	;	;	PUNCT
ftr-464	2027	17	the	the	DET
ftr-464	2027	18	amount	amount	NOUN
ftr-464	2027	19	representing	represent	VERB
ftr-464	2027	20	"	"	PUNCT
ftr-464	2027	21	accretions	accretion	NOUN
ftr-464	2027	22	"	"	PUNCT
ftr-464	2027	23	is	be	AUX
ftr-464	2027	24	from	from	ADP
ftr-464	2027	25	u.s	u.s	PROPN
ftr-464	2027	26	.	.	PROPN
ftr-464	2027	27	sources.282	sources.282	PROPN
ftr-464	2027	28	however	however	ADV
ftr-464	2027	29	,	,	PUNCT
ftr-464	2027	30	effective	effective	ADJ
ftr-464	2027	31	use	use	NOUN
ftr-464	2027	32	of	of	ADP
ftr-464	2027	33	the	the	DET
ftr-464	2027	34	foreign	foreign	ADJ
ftr-464	2027	35	tax	tax	NOUN
ftr-464	2027	36	credit	credit	NOUN
ftr-464	2027	37	may	may	AUX
ftr-464	2027	38	be	be	AUX
ftr-464	2027	39	hindered	hinder	VERB
ftr-464	2027	40	by	by	ADP
ftr-464	2027	41	timing	time	VERB
ftr-464	2027	42	differences	difference	NOUN
ftr-464	2027	43	under	under	ADP
ftr-464	2027	44	u.s	u.s	PROPN
ftr-464	2027	45	.	.	PROPN
ftr-464	2027	46	and	and	CCONJ
ftr-464	2027	47	foreign	foreign	ADJ
ftr-464	2027	48	tax	tax	NOUN
ftr-464	2027	49	rules.283	rules.283	PROPN
ftr-464	2027	50	thus	thus	ADV
ftr-464	2027	51	,	,	PUNCT
ftr-464	2027	52	for	for	ADP
ftr-464	2027	53	example	example	NOUN
ftr-464	2027	54	,	,	PUNCT
ftr-464	2027	55	contributions	contribution	NOUN
ftr-464	2027	56	to	to	ADP
ftr-464	2027	57	,	,	PUNCT
ftr-464	2027	58	or	or	CCONJ
ftr-464	2027	59	accretions	accretion	NOUN
ftr-464	2027	60	in	in	ADP
ftr-464	2027	61	,	,	PUNCT
ftr-464	2027	62	a	a	DET
ftr-464	2027	63	foreign	foreign	ADJ
ftr-464	2027	64	funded	fund	VERB
ftr-464	2027	65	pension	pension	NOUN
ftr-464	2027	66	plan	plan	NOUN
ftr-464	2027	67	may	may	AUX
ftr-464	2027	68	be	be	AUX
ftr-464	2027	69	eligible	eligible	ADJ
ftr-464	2027	70	for	for	ADP
ftr-464	2027	71	deferral	deferral	ADJ
ftr-464	2027	72	under	under	ADP
ftr-464	2027	73	foreign	foreign	ADJ
ftr-464	2027	74	law	law	NOUN
ftr-464	2027	75	;	;	PUNCT
ftr-464	2027	76	'	'	PUNCT
ftr-464	2027	77	in	in	ADP
ftr-464	2027	78	that	that	DET
ftr-464	2027	79	case	case	NOUN
ftr-464	2027	80	,	,	PUNCT
ftr-464	2027	81	u.s	u.s	PROPN
ftr-464	2027	82	.	.	PROPN
ftr-464	2027	83	taxation	taxation	NOUN
ftr-464	2027	84	of	of	ADP
ftr-464	2027	85	the	the	DET
ftr-464	2027	86	employee	employee	NOUN
ftr-464	2027	87	will	will	AUX
ftr-464	2027	88	precede	precede	VERB
ftr-464	2027	89	foreign	foreign	ADJ
ftr-464	2027	90	taxation	taxation	NOUN
ftr-464	2027	91	.	.	PUNCT
ftr-464	2028	1	in	in	ADP
ftr-464	2028	2	the	the	DET
ftr-464	2028	3	year	year	NOUN
ftr-464	2028	4	that	that	PRON
ftr-464	2028	5	foreign	foreign	ADJ
ftr-464	2028	6	taxation	taxation	NOUN
ftr-464	2028	7	is	be	AUX
ftr-464	2028	8	imposed	impose	VERB
ftr-464	2028	9	,	,	PUNCT
ftr-464	2028	10	the	the	DET
ftr-464	2028	11	employee	employee	NOUN
ftr-464	2028	12	may	may	AUX
ftr-464	2028	13	have	have	VERB
ftr-464	2028	14	no	no	DET
ftr-464	2028	15	foreign	foreign	ADJ
ftr-464	2028	16	source	source	NOUN
ftr-464	2028	17	taxable	taxable	ADJ
ftr-464	2028	18	income	income	NOUN
ftr-464	2028	19	for	for	ADP
ftr-464	2028	20	purposes	purpose	NOUN
ftr-464	2028	21	of	of	ADP
ftr-464	2028	22	the	the	DET
ftr-464	2028	23	section	section	NOUN
ftr-464	2028	24	904	904	NUM
ftr-464	2028	25	credit	credit	NOUN
ftr-464	2028	26	fraction	fraction	NOUN
ftr-464	2028	27	.	.	PUNCT
ftr-464	2029	1	a	a	DET
ftr-464	2029	2	carryback	carryback	NOUN
ftr-464	2029	3	of	of	ADP
ftr-464	2029	4	the	the	DET
ftr-464	2029	5	credit	credit	NOUN
ftr-464	2029	6	is	be	AUX
ftr-464	2029	7	permitted	permit	VERB
ftr-464	2029	8	only	only	ADV
ftr-464	2029	9	to	to	ADP
ftr-464	2029	10	the	the	DET
ftr-464	2029	11	two	two	NUM
ftr-464	2029	12	preceding	precede	VERB
ftr-464	2029	13	years.285	years.285	PROPN
ftr-464	2029	14	3	3	NUM
ftr-464	2029	15	.	.	PUNCT
ftr-464	2029	16	treaty	treaty	NOUN
ftr-464	2029	17	provisions.-the	provisions.-the	DET
ftr-464	2029	18	recently	recently	ADV
ftr-464	2029	19	negotiated	negotiate	VERB
ftr-464	2029	20	treaties	treaty	NOUN
ftr-464	2029	21	with	with	ADP
ftr-464	2029	22	france	france	PROPN
ftr-464	2029	23	and	and	CCONJ
ftr-464	2029	24	canada	canada	PROPN
ftr-464	2029	25	provide	provide	VERB
ftr-464	2029	26	some	some	DET
ftr-464	2029	27	relief	relief	NOUN
ftr-464	2029	28	for	for	ADP
ftr-464	2029	29	such	such	ADJ
ftr-464	2029	30	mismatching.286	mismatching.286	NOUN
ftr-464	2029	31	under	under	ADP
ftr-464	2029	32	canadian	canadian	ADJ
ftr-464	2029	33	tax	tax	NOUN
ftr-464	2029	34	rules	rule	NOUN
ftr-464	2029	35	,	,	PUNCT
ftr-464	2029	36	taxation	taxation	NOUN
ftr-464	2029	37	of	of	ADP
ftr-464	2029	38	the	the	DET
ftr-464	2029	39	earnings	earning	NOUN
ftr-464	2029	40	of	of	ADP
ftr-464	2029	41	a	a	DET
ftr-464	2029	42	canadian	canadian	ADJ
ftr-464	2029	43	registered	register	VERB
ftr-464	2029	44	retirement	retirement	NOUN
ftr-464	2029	45	savings	saving	NOUN
ftr-464	2029	46	plan	plan	NOUN
ftr-464	2029	47	is	be	AUX
ftr-464	2029	48	deferred	defer	VERB
ftr-464	2029	49	until	until	ADP
ftr-464	2029	50	distribution	distribution	NOUN
ftr-464	2029	51	;	;	PUNCT
ftr-464	2029	52	however	however	ADV
ftr-464	2029	53	,	,	PUNCT
ftr-464	2029	54	the	the	DET
ftr-464	2029	55	failure	failure	NOUN
ftr-464	2029	56	of	of	ADP
ftr-464	2029	57	such	such	DET
ftr-464	2029	58	a	a	DET
ftr-464	2029	59	savings	saving	NOUN
ftr-464	2029	60	plan	plan	NOUN
ftr-464	2029	61	to	to	PART
ftr-464	2029	62	qualify	qualify	VERB
ftr-464	2029	63	as	as	ADP
ftr-464	2029	64	an	an	DET
ftr-464	2029	65	ira	ira	PROPN
ftr-464	2029	66	under	under	ADP
ftr-464	2029	67	section	section	NOUN
ftr-464	2029	68	408(a	408(a	PROPN
ftr-464	2029	69	)	)	PUNCT
ftr-464	2029	70	results	result	NOUN
ftr-464	2029	71	in	in	ADP
ftr-464	2029	72	immediate	immediate	ADJ
ftr-464	2029	73	u.s	u.s	PROPN
ftr-464	2029	74	.	.	PROPN
ftr-464	2029	75	taxation	taxation	NOUN
ftr-464	2029	76	of	of	ADP
ftr-464	2029	77	the	the	DET
ftr-464	2029	78	earnings	earning	NOUN
ftr-464	2029	79	to	to	ADP
ftr-464	2029	80	a	a	DET
ftr-464	2029	81	beneficiary	beneficiary	NOUN
ftr-464	2029	82	who	who	PRON
ftr-464	2029	83	is	be	AUX
ftr-464	2029	84	a	a	DET
ftr-464	2029	85	u.s	u.s	PROPN
ftr-464	2029	86	.	.	PROPN
ftr-464	2029	87	citizen	citizen	PROPN
ftr-464	2029	88	or	or	CCONJ
ftr-464	2029	89	resident	resident	NOUN
ftr-464	2029	90	.	.	PUNCT
ftr-464	2030	1	under	under	ADP
ftr-464	2030	2	article	article	NOUN
ftr-464	2030	3	29	29	NUM
ftr-464	2030	4	,	,	PUNCT
ftr-464	2030	5	paragraph	paragraph	NOUN
ftr-464	2030	6	5	5	NUM
ftr-464	2030	7	of	of	ADP
ftr-464	2030	8	the	the	DET
ftr-464	2030	9	u.s	u.s	PROPN
ftr-464	2030	10	.	.	PROPN
ftr-464	2030	11	tax	tax	PROPN
ftr-464	2030	12	treaty	treaty	NOUN
ftr-464	2030	13	signed	sign	VERB
ftr-464	2030	14	with	with	ADP
ftr-464	2030	15	canada	canada	PROPN
ftr-464	2030	16	in	in	ADP
ftr-464	2030	17	1980,287	1980,287	NUM
ftr-464	2030	18	282	282	NUM
ftr-464	2030	19	.	.	PUNCT
ftr-464	2031	1	see	see	VERB
ftr-464	2031	2	rev	rev	PROPN
ftr-464	2031	3	.	.	PROPN
ftr-464	2031	4	rul	rul	PROPN
ftr-464	2031	5	.	.	PUNCT
ftr-464	2032	1	79	79	NUM
ftr-464	2032	2	-	-	SYM
ftr-464	2032	3	389	389	NUM
ftr-464	2032	4	,	,	PUNCT
ftr-464	2032	5	1979	1979	NUM
ftr-464	2032	6	-	-	SYM
ftr-464	2032	7	2	2	NUM
ftr-464	2032	8	c.b	c.b	PROPN
ftr-464	2032	9	.	.	PROPN
ftr-464	2032	10	281	281	NUM
ftr-464	2032	11	(	(	PUNCT
ftr-464	2032	12	a	a	DET
ftr-464	2032	13	distribution	distribution	NOUN
ftr-464	2032	14	to	to	ADP
ftr-464	2032	15	a	a	DET
ftr-464	2032	16	u.s	u.s	PROPN
ftr-464	2032	17	.	.	PROPN
ftr-464	2032	18	citizen	citizen	PROPN
ftr-464	2032	19	from	from	ADP
ftr-464	2032	20	a	a	DET
ftr-464	2032	21	u.s	u.s	PROPN
ftr-464	2032	22	.	.	PROPN
ftr-464	2032	23	pension	pension	NOUN
ftr-464	2032	24	plan	plan	NOUN
ftr-464	2032	25	is	be	AUX
ftr-464	2032	26	treated	treat	VERB
ftr-464	2032	27	as	as	ADP
ftr-464	2032	28	u.s	u.s	PROPN
ftr-464	2032	29	.	.	PROPN
ftr-464	2032	30	source	source	NOUN
ftr-464	2032	31	for	for	ADP
ftr-464	2032	32	purposes	purpose	NOUN
ftr-464	2032	33	of	of	ADP
ftr-464	2032	34	§	§	PROPN
ftr-464	2032	35	904	904	NUM
ftr-464	2032	36	to	to	ADP
ftr-464	2032	37	the	the	DET
ftr-464	2032	38	extent	extent	NOUN
ftr-464	2032	39	of	of	ADP
ftr-464	2032	40	"	"	PUNCT
ftr-464	2032	41	accretions	accretion	NOUN
ftr-464	2032	42	"	"	PUNCT
ftr-464	2032	43	and	and	CCONJ
ftr-464	2032	44	contributions	contribution	NOUN
ftr-464	2032	45	made	make	VERB
ftr-464	2032	46	with	with	ADP
ftr-464	2032	47	respect	respect	NOUN
ftr-464	2032	48	to	to	ADP
ftr-464	2032	49	services	service	NOUN
ftr-464	2032	50	performed	perform	VERB
ftr-464	2032	51	in	in	ADP
ftr-464	2032	52	the	the	DET
ftr-464	2032	53	u.s	u.s	PROPN
ftr-464	2032	54	.	.	PROPN
ftr-464	2032	55	)	)	PUNCT
ftr-464	2033	1	;	;	PUNCT
ftr-464	2033	2	rev	rev	PROPN
ftr-464	2033	3	.	.	PROPN
ftr-464	2034	1	rul	rul	NOUN
ftr-464	2034	2	.	.	PUNCT
ftr-464	2035	1	78	78	NUM
ftr-464	2035	2	-	-	SYM
ftr-464	2035	3	227	227	NUM
ftr-464	2035	4	,	,	PUNCT
ftr-464	2035	5	1978	1978	NUM
ftr-464	2035	6	-	-	SYM
ftr-464	2035	7	1	1	NUM
ftr-464	2035	8	c.b	c.b	PROPN
ftr-464	2035	9	.	.	PROPN
ftr-464	2035	10	242	242	NUM
ftr-464	2035	11	(	(	PUNCT
ftr-464	2035	12	distributions	distribution	NOUN
ftr-464	2035	13	from	from	ADP
ftr-464	2035	14	a	a	DET
ftr-464	2035	15	foreign	foreign	ADJ
ftr-464	2035	16	service	service	NOUN
ftr-464	2035	17	retirement	retirement	NOUN
ftr-464	2035	18	annuity	annuity	NOUN
ftr-464	2035	19	that	that	PRON
ftr-464	2035	20	were	be	AUX
ftr-464	2035	21	attributable	attributable	ADJ
ftr-464	2035	22	to	to	ADP
ftr-464	2035	23	current	current	ADJ
ftr-464	2035	24	congressional	congressional	ADJ
ftr-464	2035	25	appropriations	appropriation	NOUN
ftr-464	2035	26	were	be	AUX
ftr-464	2035	27	considered	consider	VERB
ftr-464	2035	28	to	to	PART
ftr-464	2035	29	be	be	AUX
ftr-464	2035	30	"	"	PUNCT
ftr-464	2035	31	employer	employer	NOUN
ftr-464	2035	32	contributions	contribution	NOUN
ftr-464	2035	33	"	"	PUNCT
ftr-464	2035	34	and	and	CCONJ
ftr-464	2035	35	thus	thus	ADV
ftr-464	2035	36	sourced	source	VERB
ftr-464	2035	37	for	for	ADP
ftr-464	2035	38	purposes	purpose	NOUN
ftr-464	2035	39	of	of	ADP
ftr-464	2035	40	§	§	PROPN
ftr-464	2035	41	904	904	NUM
ftr-464	2035	42	on	on	ADP
ftr-464	2035	43	the	the	DET
ftr-464	2035	44	basis	basis	NOUN
ftr-464	2035	45	of	of	ADP
ftr-464	2035	46	the	the	DET
ftr-464	2035	47	place	place	NOUN
ftr-464	2035	48	where	where	SCONJ
ftr-464	2035	49	services	service	NOUN
ftr-464	2035	50	were	be	AUX
ftr-464	2035	51	performed	perform	VERB
ftr-464	2035	52	.	.	PUNCT
ftr-464	2035	53	)	)	PUNCT
ftr-464	2036	1	;	;	PUNCT
ftr-464	2036	2	rev	rev	PROPN
ftr-464	2036	3	.	.	PROPN
ftr-464	2037	1	rul	rul	NOUN
ftr-464	2037	2	.	.	PUNCT
ftr-464	2038	1	84	84	NUM
ftr-464	2038	2	-	-	SYM
ftr-464	2038	3	144	144	NUM
ftr-464	2038	4	,	,	PUNCT
ftr-464	2038	5	1984	1984	NUM
ftr-464	2038	6	-	-	SYM
ftr-464	2038	7	2	2	NUM
ftr-464	2038	8	c.b	c.b	PROPN
ftr-464	2038	9	.	.	PROPN
ftr-464	2038	10	129	129	NUM
ftr-464	2038	11	(	(	PUNCT
ftr-464	2038	12	amounts	amount	NOUN
ftr-464	2038	13	withdrawn	withdraw	VERB
ftr-464	2038	14	from	from	ADP
ftr-464	2038	15	an	an	DET
ftr-464	2038	16	ira	ira	PROPN
ftr-464	2038	17	established	establish	VERB
ftr-464	2038	18	by	by	ADP
ftr-464	2038	19	a	a	DET
ftr-464	2038	20	rollover	rollover	NOUN
ftr-464	2038	21	from	from	ADP
ftr-464	2038	22	a	a	DET
ftr-464	2038	23	qualified	qualified	ADJ
ftr-464	2038	24	pension	pension	NOUN
ftr-464	2038	25	plan	plan	NOUN
ftr-464	2038	26	were	be	AUX
ftr-464	2038	27	foreign	foreign	ADJ
ftr-464	2038	28	source	source	NOUN
ftr-464	2038	29	,	,	PUNCT
ftr-464	2038	30	for	for	ADP
ftr-464	2038	31	purposes	purpose	NOUN
ftr-464	2038	32	of	of	ADP
ftr-464	2038	33	§	§	PROPN
ftr-464	2038	34	904	904	NUM
ftr-464	2038	35	,	,	PUNCT
ftr-464	2038	36	only	only	ADV
ftr-464	2038	37	to	to	ADP
ftr-464	2038	38	the	the	DET
ftr-464	2038	39	extent	extent	NOUN
ftr-464	2038	40	attributable	attributable	ADJ
ftr-464	2038	41	to	to	ADP
ftr-464	2038	42	employer	employer	NOUN
ftr-464	2038	43	contributions	contribution	NOUN
ftr-464	2038	44	with	with	ADP
ftr-464	2038	45	respect	respect	NOUN
ftr-464	2038	46	to	to	ADP
ftr-464	2038	47	wages	wage	NOUN
ftr-464	2038	48	earned	earn	VERB
ftr-464	2038	49	abroad	abroad	ADV
ftr-464	2038	50	.	.	PUNCT
ftr-464	2038	51	)	)	PUNCT
ftr-464	2038	52	.	.	PUNCT
ftr-464	2039	1	see	see	VERB
ftr-464	2039	2	also	also	ADV
ftr-464	2039	3	bissell	bissell	PROPN
ftr-464	2039	4	&	&	CCONJ
ftr-464	2039	5	giardina	giardina	PROPN
ftr-464	2039	6	,	,	PUNCT
ftr-464	2039	7	supra	supra	PROPN
ftr-464	2039	8	note	note	PROPN
ftr-464	2039	9	72	72	NUM
ftr-464	2039	10	,	,	PUNCT
ftr-464	2039	11	at	at	ADP
ftr-464	2039	12	277	277	NUM
ftr-464	2039	13	(	(	PUNCT
ftr-464	2039	14	noting	note	VERB
ftr-464	2039	15	that	that	SCONJ
ftr-464	2039	16	§	§	PROPN
ftr-464	2039	17	402(d)(7	402(d)(7	PROPN
ftr-464	2039	18	)	)	PUNCT
ftr-464	2039	19	creates	create	VERB
ftr-464	2039	20	a	a	DET
ftr-464	2039	21	separate	separate	ADJ
ftr-464	2039	22	foreign	foreign	ADJ
ftr-464	2039	23	tax	tax	NOUN
ftr-464	2039	24	credit	credit	NOUN
ftr-464	2039	25	basket	basket	NOUN
ftr-464	2039	26	for	for	ADP
ftr-464	2039	27	a	a	DET
ftr-464	2039	28	"	"	PUNCT
ftr-464	2039	29	lump	lump	NOUN
ftr-464	2039	30	sum	sum	NOUN
ftr-464	2039	31	distribution	distribution	NOUN
ftr-464	2039	32	from	from	ADP
ftr-464	2039	33	a	a	DET
ftr-464	2039	34	qualified	qualified	ADJ
ftr-464	2039	35	plan	plan	NOUN
ftr-464	2039	36	"	"	PUNCT
ftr-464	2039	37	)	)	PUNCT
ftr-464	2039	38	.	.	PUNCT
ftr-464	2040	1	283	283	NUM
ftr-464	2040	2	.	.	PUNCT
ftr-464	2041	1	see	see	VERB
ftr-464	2041	2	rev	rev	PROPN
ftr-464	2041	3	.	.	PROPN
ftr-464	2041	4	proc	proc	PROPN
ftr-464	2041	5	.	.	PUNCT
ftr-464	2042	1	89	89	NUM
ftr-464	2042	2	-	-	SYM
ftr-464	2042	3	45	45	NUM
ftr-464	2042	4	,	,	PUNCT
ftr-464	2042	5	1989	1989	NUM
ftr-464	2042	6	-	-	SYM
ftr-464	2042	7	2	2	NUM
ftr-464	2042	8	c.b	c.b	PROPN
ftr-464	2042	9	.	.	PROPN
ftr-464	2042	10	596	596	NUM
ftr-464	2042	11	(	(	PUNCT
ftr-464	2042	12	implementing	implement	VERB
ftr-464	2042	13	provision	provision	NOUN
ftr-464	2042	14	of	of	ADP
ftr-464	2042	15	u.s.canada	u.s.canada	ADJ
ftr-464	2042	16	income	income	PROPN
ftr-464	2042	17	tax	tax	PROPN
ftr-464	2042	18	treaty	treaty	NOUN
ftr-464	2042	19	designed	design	VERB
ftr-464	2042	20	to	to	PART
ftr-464	2042	21	avoid	avoid	VERB
ftr-464	2042	22	such	such	DET
ftr-464	2042	23	a	a	DET
ftr-464	2042	24	"	"	PUNCT
ftr-464	2042	25	mismatch	mismatch	NOUN
ftr-464	2042	26	"	"	PUNCT
ftr-464	2042	27	)	)	PUNCT
ftr-464	2042	28	.	.	PUNCT
ftr-464	2043	1	see	see	VERB
ftr-464	2043	2	also	also	ADV
ftr-464	2043	3	penny	penny	NOUN
ftr-464	2043	4	mavridis	mavridi	NOUN
ftr-464	2043	5	,	,	PUNCT
ftr-464	2043	6	a	a	DET
ftr-464	2043	7	cross	cross	ADJ
ftr-464	2043	8	-	-	ADJ
ftr-464	2043	9	border	border	ADJ
ftr-464	2043	10	view	view	NOUN
ftr-464	2043	11	:	:	PUNCT
ftr-464	2043	12	election	election	NOUN
ftr-464	2043	13	to	to	PART
ftr-464	2043	14	defer	defer	VERB
ftr-464	2043	15	u.s	u.s	PROPN
ftr-464	2043	16	.	.	PROPN
ftr-464	2043	17	income	income	NOUN
ftr-464	2043	18	tax	tax	NOUN
ftr-464	2043	19	on	on	ADP
ftr-464	2043	20	earnings	earning	NOUN
ftr-464	2043	21	of	of	ADP
ftr-464	2043	22	canadian	canadian	ADJ
ftr-464	2043	23	registered	register	VERB
ftr-464	2043	24	savings	saving	NOUN
ftr-464	2043	25	plan	plan	NOUN
ftr-464	2043	26	,	,	PUNCT
ftr-464	2043	27	24	24	NUM
ftr-464	2043	28	tax	tax	NOUN
ftr-464	2043	29	mgmt	mgmt	NOUN
ftr-464	2043	30	.	.	PUNCT
ftr-464	2044	1	int'l	int'l	PROPN
ftr-464	2044	2	j.	j.	PROPN
ftr-464	2044	3	382	382	NUM
ftr-464	2044	4	(	(	PUNCT
ftr-464	2044	5	1995	1995	NUM
ftr-464	2044	6	)	)	PUNCT
ftr-464	2044	7	.	.	PUNCT
ftr-464	2045	1	284	284	NUM
ftr-464	2045	2	.	.	PUNCT
ftr-464	2046	1	see	see	VERB
ftr-464	2046	2	supra	supra	PROPN
ftr-464	2046	3	notes	note	VERB
ftr-464	2046	4	66	66	NUM
ftr-464	2046	5	-	-	SYM
ftr-464	2046	6	71	71	NUM
ftr-464	2046	7	and	and	CCONJ
ftr-464	2046	8	accompanying	accompany	VERB
ftr-464	2046	9	text	text	NOUN
ftr-464	2046	10	for	for	ADP
ftr-464	2046	11	a	a	DET
ftr-464	2046	12	discussion	discussion	NOUN
ftr-464	2046	13	of	of	ADP
ftr-464	2046	14	the	the	DET
ftr-464	2046	15	tax	tax	NOUN
ftr-464	2046	16	treatment	treatment	NOUN
ftr-464	2046	17	of	of	ADP
ftr-464	2046	18	pensions	pension	NOUN
ftr-464	2046	19	in	in	ADP
ftr-464	2046	20	other	other	ADJ
ftr-464	2046	21	countries	country	NOUN
ftr-464	2046	22	.	.	PUNCT
ftr-464	2047	1	285	285	NUM
ftr-464	2047	2	.	.	PUNCT
ftr-464	2048	1	irc	irc	PROPN
ftr-464	2048	2	§	§	PROPN
ftr-464	2048	3	904(c	904(c	PROPN
ftr-464	2048	4	)	)	PUNCT
ftr-464	2048	5	.	.	PUNCT
ftr-464	2049	1	section	section	NOUN
ftr-464	2049	2	904(c	904(c	PROPN
ftr-464	2049	3	)	)	PUNCT
ftr-464	2049	4	also	also	ADV
ftr-464	2049	5	allows	allow	VERB
ftr-464	2049	6	carryover	carryover	NOUN
ftr-464	2049	7	to	to	ADP
ftr-464	2049	8	the	the	DET
ftr-464	2049	9	five	five	NUM
ftr-464	2049	10	succeeding	succeed	VERB
ftr-464	2049	11	years	year	NOUN
ftr-464	2049	12	.	.	PUNCT
ftr-464	2050	1	286	286	NUM
ftr-464	2050	2	.	.	PUNCT
ftr-464	2051	1	see	see	VERB
ftr-464	2051	2	u.s.-france	u.s.-france	NOUN
ftr-464	2051	3	income	income	PROPN
ftr-464	2051	4	tax	tax	PROPN
ftr-464	2051	5	treaty	treaty	PROPN
ftr-464	2051	6	,	,	PUNCT
ftr-464	2051	7	supra	supra	PROPN
ftr-464	2051	8	note	note	PROPN
ftr-464	2051	9	135	135	NUM
ftr-464	2051	10	,	,	PUNCT
ftr-464	2051	11	at	at	ADP
ftr-464	2051	12	3001.04	3001.04	NUM
ftr-464	2051	13	,	,	PUNCT
ftr-464	2051	14	27005	27005	NUM
ftr-464	2051	15	-	-	SYM
ftr-464	2051	16	13	13	NUM
ftr-464	2051	17	;	;	PUNCT
ftr-464	2051	18	u.s.-canada	u.s.-canada	NOUN
ftr-464	2051	19	income	income	PROPN
ftr-464	2051	20	tax	tax	PROPN
ftr-464	2051	21	treaty	treaty	PROPN
ftr-464	2051	22	,	,	PUNCT
ftr-464	2051	23	supra	supra	PROPN
ftr-464	2051	24	note	note	VERB
ftr-464	2051	25	146	146	NUM
ftr-464	2051	26	,	,	PUNCT
ftr-464	2051	27	at	at	ADP
ftr-464	2051	28	t.i.a.s	t.i.a.s	PROPN
ftr-464	2051	29	.	.	PROPN
ftr-464	2051	30	11087	11087	NUM
ftr-464	2051	31	,	,	PUNCT
ftr-464	2051	32	27	27	NUM
ftr-464	2051	33	.	.	NOUN
ftr-464	2051	34	287	287	NUM
ftr-464	2051	35	.	.	PUNCT
ftr-464	2052	1	see	see	VERB
ftr-464	2052	2	u.s.-canada	u.s.-canada	PROPN
ftr-464	2052	3	income	income	PROPN
ftr-464	2052	4	tax	tax	PROPN
ftr-464	2052	5	treaty	treaty	PROPN
ftr-464	2052	6	,	,	PUNCT
ftr-464	2052	7	supra	supra	PROPN
ftr-464	2052	8	note	note	VERB
ftr-464	2052	9	146	146	NUM
ftr-464	2052	10	,	,	PUNCT
ftr-464	2052	11	art	art	NOUN
ftr-464	2052	12	.	.	PUNCT
ftr-464	2053	1	29	29	NUM
ftr-464	2053	2	,	,	PUNCT
ftr-464	2053	3	5	5	NUM
ftr-464	2053	4	;	;	PUNCT
ftr-464	2053	5	see	see	VERB
ftr-464	2053	6	also	also	ADV
ftr-464	2053	7	treasury	treasury	PROPN
ftr-464	2053	8	department	department	PROPN
ftr-464	2053	9	technical	technical	ADJ
ftr-464	2053	10	explanation	explanation	NOUN
ftr-464	2053	11	of	of	ADP
ftr-464	2053	12	the	the	DET
ftr-464	2053	13	convention	convention	NOUN
ftr-464	2053	14	between	between	ADP
ftr-464	2053	15	the	the	DET
ftr-464	2053	16	united	united	PROPN
ftr-464	2053	17	states	states	PROPN
ftr-464	2053	18	of	of	ADP
ftr-464	2053	19	america	america	PROPN
ftr-464	2053	20	and	and	CCONJ
ftr-464	2053	21	canada	canada	PROPN
ftr-464	2053	22	with	with	ADP
ftr-464	2053	23	respect	respect	NOUN
ftr-464	2053	24	to	to	ADP
ftr-464	2053	25	taxes	taxis	NOUN
ftr-464	2053	26	on	on	ADP
ftr-464	2053	27	income	income	NOUN
ftr-464	2053	28	and	and	CCONJ
ftr-464	2053	29	on	on	ADP
ftr-464	2053	30	capital	capital	NOUN
ftr-464	2053	31	,	,	PUNCT
ftr-464	2053	32	signed	sign	VERB
ftr-464	2053	33	at	at	ADP
ftr-464	2053	34	washington	washington	PROPN
ftr-464	2053	35	,	,	PUNCT
ftr-464	2053	36	d.c	d.c	PROPN
ftr-464	2053	37	.	.	PROPN
ftr-464	2054	1	on	on	ADP
ftr-464	2054	2	sept	sept	PROPN
ftr-464	2054	3	.	.	PROPN
ftr-464	2054	4	26	26	NUM
ftr-464	2054	5	,	,	PUNCT
ftr-464	2054	6	1980	1980	NUM
ftr-464	2054	7	,	,	PUNCT
ftr-464	2054	8	as	as	SCONJ
ftr-464	2054	9	amended	amend	VERB
ftr-464	2054	10	by	by	ADP
ftr-464	2054	11	the	the	DET
ftr-464	2054	12	protocol	protocol	NOUN
ftr-464	2054	13	signed	sign	VERB
ftr-464	2054	14	at	at	ADP
ftr-464	2054	15	ottawa	ottawa	PROPN
ftr-464	2054	16	on	on	ADP
ftr-464	2054	17	june	june	PROPN
ftr-464	2054	18	14	14	NUM
ftr-464	2054	19	,	,	PUNCT
ftr-464	2054	20	1983	1983	NUM
ftr-464	2054	21	and	and	CCONJ
ftr-464	2054	22	the	the	DET
ftr-464	2054	23	protocol	protocol	NOUN
ftr-464	2054	24	signed	sign	VERB
ftr-464	2054	25	at	at	ADP
ftr-464	2054	26	washington	washington	PROPN
ftr-464	2054	27	on	on	ADP
ftr-464	2054	28	mar	mar	PROPN
ftr-464	2054	29	.	.	PROPN
ftr-464	2054	30	28	28	NUM
ftr-464	2054	31	,	,	PUNCT
ftr-464	2054	32	1984	1984	NUM
ftr-464	2054	33	,	,	PUNCT
ftr-464	2054	34	1986	1986	NUM
ftr-464	2054	35	-	-	SYM
ftr-464	2054	36	2	2	NUM
ftr-464	2054	37	c.b	c.b	PROPN
ftr-464	2054	38	.	.	PROPN
ftr-464	2054	39	295	295	NUM
ftr-464	2054	40	,	,	PUNCT
ftr-464	2054	41	reprinted	reprint	VERB
ftr-464	2054	42	in	in	ADP
ftr-464	2054	43	tax	tax	NOUN
ftr-464	2054	44	treaties	treaty	NOUN
ftr-464	2054	45	(	(	PUNCT
ftr-464	2054	46	cch	cch	NOUN
ftr-464	2054	47	)	)	PUNCT
ftr-464	2054	48	1950	1950	NUM
ftr-464	2054	49	,	,	PUNCT
ftr-464	2054	50	21,089	21,089	NUM
ftr-464	2054	51	(	(	PUNCT
ftr-464	2054	52	explaining	explain	VERB
ftr-464	2054	53	that	that	SCONJ
ftr-464	2054	54	the	the	DET
ftr-464	2054	55	intent	intent	NOUN
ftr-464	2054	56	is	be	AUX
ftr-464	2054	57	to	to	PART
ftr-464	2054	58	"	"	PUNCT
ftr-464	2054	59	resolve	resolve	VERB
ftr-464	2054	60	conflicts	conflict	NOUN
ftr-464	2054	61	between	between	ADP
ftr-464	2054	62	the	the	DET
ftr-464	2054	63	canadian	canadian	PROPN
ftr-464	2054	64	and	and	CCONJ
ftr-464	2054	65	u.s	u.s	PROPN
ftr-464	2054	66	.	.	PROPN
ftr-464	2054	67	treatment	treatment	NOUN
ftr-464	2054	68	of	of	ADP
ftr-464	2054	69	individual	individual	ADJ
ftr-464	2054	70	retirement	retirement	NOUN
ftr-464	2054	71	accounts	account	NOUN
ftr-464	2054	72	"	"	PUNCT
ftr-464	2054	73	)	)	PUNCT
ftr-464	2055	1	[	[	X
ftr-464	2055	2	hereinafter	hereinafter	NOUN
ftr-464	2055	3	treasury	treasury	NOUN
ftr-464	2055	4	[	[	X
ftr-464	2055	5	vol	vol	X
ftr-464	2055	6	3:6	3:6	NUM
ftr-464	2055	7	u.s	u.s	PROPN
ftr-464	2055	8	.	.	PROPN
ftr-464	2055	9	income	income	NOUN
ftr-464	2055	10	taxation	taxation	NOUN
ftr-464	2055	11	of	of	ADP
ftr-464	2055	12	cross	cross	ADJ
ftr-464	2055	13	-	-	ADJ
ftr-464	2055	14	border	border	ADJ
ftr-464	2055	15	pensions	pension	NOUN
ftr-464	2055	16	the	the	DET
ftr-464	2055	17	beneficiary	beneficiary	NOUN
ftr-464	2055	18	of	of	ADP
ftr-464	2055	19	an	an	DET
ftr-464	2055	20	rrsp	rrsp	NOUN
ftr-464	2055	21	can	can	AUX
ftr-464	2055	22	make	make	VERB
ftr-464	2055	23	an	an	DET
ftr-464	2055	24	election	election	NOUN
ftr-464	2055	25	'	'	PUNCT
ftr-464	2055	26	to	to	PART
ftr-464	2055	27	defer	defer	VERB
ftr-464	2055	28	u.s	u.s	PROPN
ftr-464	2055	29	.	.	PROPN
ftr-464	2055	30	tax	tax	NOUN
ftr-464	2055	31	on	on	ADP
ftr-464	2055	32	the	the	DET
ftr-464	2055	33	earnings	earning	NOUN
ftr-464	2055	34	until	until	ADP
ftr-464	2055	35	distribution	distribution	NOUN
ftr-464	2055	36	9	9	NUM
ftr-464	2055	37	to	to	ADP
ftr-464	2055	38	the	the	DET
ftr-464	2055	39	extent	extent	NOUN
ftr-464	2055	40	the	the	DET
ftr-464	2055	41	earnings	earning	NOUN
ftr-464	2055	42	are	be	AUX
ftr-464	2055	43	attributable	attributable	ADJ
ftr-464	2055	44	to	to	ADP
ftr-464	2055	45	contributions	contribution	NOUN
ftr-464	2055	46	made	make	VERB
ftr-464	2055	47	during	during	ADP
ftr-464	2055	48	a	a	DET
ftr-464	2055	49	period	period	NOUN
ftr-464	2055	50	of	of	ADP
ftr-464	2055	51	canadian	canadian	ADJ
ftr-464	2055	52	residency	residency	NOUN
ftr-464	2055	53	.	.	PUNCT
ftr-464	2055	54	'	'	PUNCT
ftr-464	2056	1	the	the	DET
ftr-464	2056	2	march	march	PROPN
ftr-464	2056	3	17	17	NUM
ftr-464	2056	4	,	,	PUNCT
ftr-464	2056	5	1995	1995	NUM
ftr-464	2056	6	protocol	protocol	NOUN
ftr-464	2056	7	to	to	ADP
ftr-464	2056	8	the	the	DET
ftr-464	2056	9	canadian	canadian	ADJ
ftr-464	2056	10	treaty	treaty	NOUN
ftr-464	2056	11	extends	extend	VERB
ftr-464	2056	12	this	this	DET
ftr-464	2056	13	election	election	NOUN
ftr-464	2056	14	to	to	PART
ftr-464	2056	15	allow	allow	VERB
ftr-464	2056	16	deferral	deferral	NOUN
ftr-464	2056	17	of	of	ADP
ftr-464	2056	18	canadian	canadian	ADJ
ftr-464	2056	19	tax	tax	NOUN
ftr-464	2056	20	by	by	ADP
ftr-464	2056	21	beneficiaries	beneficiary	NOUN
ftr-464	2056	22	of	of	ADP
ftr-464	2056	23	u.s	u.s	PROPN
ftr-464	2056	24	.	.	PROPN
ftr-464	2056	25	retirement	retirement	NOUN
ftr-464	2056	26	plans	plan	NOUN
ftr-464	2056	27	,	,	PUNCT
ftr-464	2056	28	and	and	CCONJ
ftr-464	2056	29	includes	include	VERB
ftr-464	2056	30	any	any	DET
ftr-464	2056	31	retirement	retirement	NOUN
ftr-464	2056	32	plan	plan	NOUN
ftr-464	2056	33	exempt	exempt	ADJ
ftr-464	2056	34	from	from	ADP
ftr-464	2056	35	taxation	taxation	NOUN
ftr-464	2056	36	in	in	ADP
ftr-464	2056	37	its	its	PRON
ftr-464	2056	38	residence	residence	NOUN
ftr-464	2056	39	country	country	NOUN
ftr-464	2056	40	and	and	CCONJ
ftr-464	2056	41	operated	operate	VERB
ftr-464	2056	42	exclusively	exclusively	ADV
ftr-464	2056	43	to	to	PART
ftr-464	2056	44	provide	provide	VERB
ftr-464	2056	45	pension	pension	NOUN
ftr-464	2056	46	,	,	PUNCT
ftr-464	2056	47	retirement	retirement	NOUN
ftr-464	2056	48	or	or	CCONJ
ftr-464	2056	49	employee	employee	NOUN
ftr-464	2056	50	benefits	benefit	NOUN
ftr-464	2056	51	.	.	PUNCT
ftr-464	2057	1	"	"	PUNCT
ftr-464	2057	2	'	'	PUNCT
ftr-464	2057	3	similar	similar	ADJ
ftr-464	2057	4	relief	relief	NOUN
ftr-464	2057	5	is	be	AUX
ftr-464	2057	6	provided	provide	VERB
ftr-464	2057	7	in	in	ADP
ftr-464	2057	8	the	the	DET
ftr-464	2057	9	u.s	u.s	PROPN
ftr-464	2057	10	.	.	PROPN
ftr-464	2057	11	treaty	treaty	NOUN
ftr-464	2057	12	with	with	ADP
ftr-464	2057	13	france	france	PROPN
ftr-464	2057	14	.	.	PUNCT
ftr-464	2057	15	'	'	PUNCT
ftr-464	2058	1	article	article	NOUN
ftr-464	2058	2	18	18	NUM
ftr-464	2058	3	,	,	PUNCT
ftr-464	2058	4	paragraph	paragraph	NOUN
ftr-464	2058	5	2(c	2(c	NUM
ftr-464	2058	6	)	)	PUNCT
ftr-464	2058	7	provides	provide	VERB
ftr-464	2058	8	that	that	SCONJ
ftr-464	2058	9	payments	payment	NOUN
ftr-464	2058	10	received	receive	VERB
ftr-464	2058	11	by	by	ADP
ftr-464	2058	12	a	a	DET
ftr-464	2058	13	beneficiary	beneficiary	NOUN
ftr-464	2058	14	resident	resident	NOUN
ftr-464	2058	15	in	in	ADP
ftr-464	2058	16	one	one	NUM
ftr-464	2058	17	contracting	contract	VERB
ftr-464	2058	18	state	state	NOUN
ftr-464	2058	19	in	in	ADP
ftr-464	2058	20	respect	respect	NOUN
ftr-464	2058	21	of	of	ADP
ftr-464	2058	22	a	a	DET
ftr-464	2058	23	pension	pension	NOUN
ftr-464	2058	24	or	or	CCONJ
ftr-464	2058	25	other	other	ADJ
ftr-464	2058	26	retirement	retirement	NOUN
ftr-464	2058	27	arrangement	arrangement	NOUN
ftr-464	2058	28	established	establish	VERB
ftr-464	2058	29	in	in	ADP
ftr-464	2058	30	and	and	CCONJ
ftr-464	2058	31	recognized	recognize	VERB
ftr-464	2058	32	for	for	ADP
ftr-464	2058	33	tax	tax	NOUN
ftr-464	2058	34	purposes	purpose	NOUN
ftr-464	2058	35	by	by	ADP
ftr-464	2058	36	the	the	DET
ftr-464	2058	37	other	other	ADJ
ftr-464	2058	38	contracting	contracting	NOUN
ftr-464	2058	39	state	state	NOUN
ftr-464	2058	40	shall	shall	AUX
ftr-464	2058	41	be	be	AUX
ftr-464	2058	42	included	include	VERB
ftr-464	2058	43	in	in	ADP
ftr-464	2058	44	income	income	NOUN
ftr-464	2058	45	in	in	ADP
ftr-464	2058	46	the	the	DET
ftr-464	2058	47	contracting	contracting	NOUN
ftr-464	2058	48	state	state	NOUN
ftr-464	2058	49	of	of	ADP
ftr-464	2058	50	the	the	DET
ftr-464	2058	51	beneficiary	beneficiary	NOUN
ftr-464	2058	52	's	's	PART
ftr-464	2058	53	department	department	PROPN
ftr-464	2058	54	technical	technical	ADJ
ftr-464	2058	55	explanation	explanation	NOUN
ftr-464	2058	56	of	of	ADP
ftr-464	2058	57	the	the	DET
ftr-464	2058	58	u.s.-canada	u.s.-canada	NOUN
ftr-464	2058	59	income	income	PROPN
ftr-464	2058	60	tax	tax	PROPN
ftr-464	2058	61	treaty	treaty	PROPN
ftr-464	2058	62	]	]	PUNCT
ftr-464	2058	63	;	;	PUNCT
ftr-464	2058	64	klein	klein	PROPN
ftr-464	2058	65	.	.	PUNCT
ftr-464	2059	1	supra	supra	PROPN
ftr-464	2059	2	note	note	PROPN
ftr-464	2059	3	72	72	NUM
ftr-464	2059	4	,	,	PUNCT
ftr-464	2059	5	at	at	ADP
ftr-464	2059	6	382	382	NUM
ftr-464	2059	7	.	.	PUNCT
ftr-464	2060	1	288	288	NUM
ftr-464	2060	2	.	.	PUNCT
ftr-464	2061	1	see	see	VERB
ftr-464	2061	2	rev	rev	PROPN
ftr-464	2061	3	.	.	PROPN
ftr-464	2061	4	proc	proc	PROPN
ftr-464	2061	5	.	.	PUNCT
ftr-464	2062	1	89	89	NUM
ftr-464	2062	2	-	-	SYM
ftr-464	2062	3	45	45	NUM
ftr-464	2062	4	,	,	PUNCT
ftr-464	2062	5	1989	1989	NUM
ftr-464	2062	6	-	-	SYM
ftr-464	2062	7	2	2	NUM
ftr-464	2062	8	c.b	c.b	PROPN
ftr-464	2062	9	.	.	PROPN
ftr-464	2062	10	596	596	NUM
ftr-464	2062	11	(	(	PUNCT
ftr-464	2062	12	establishing	establish	VERB
ftr-464	2062	13	procedure	procedure	NOUN
ftr-464	2062	14	under	under	ADP
ftr-464	2062	15	which	which	PRON
ftr-464	2062	16	beneficiary	beneficiary	NOUN
ftr-464	2062	17	elects	elect	NOUN
ftr-464	2062	18	deferral	deferral	ADJ
ftr-464	2062	19	)	)	PUNCT
ftr-464	2062	20	;	;	PUNCT
ftr-464	2062	21	mavridis	mavridi	NOUN
ftr-464	2062	22	,	,	PUNCT
ftr-464	2062	23	supra	supra	PROPN
ftr-464	2062	24	note	note	NOUN
ftr-464	2062	25	283	283	NUM
ftr-464	2062	26	,	,	PUNCT
ftr-464	2062	27	at	at	ADP
ftr-464	2062	28	382	382	NUM
ftr-464	2062	29	-	-	SYM
ftr-464	2062	30	84	84	NUM
ftr-464	2062	31	.	.	PUNCT
ftr-464	2063	1	289	289	NUM
ftr-464	2063	2	.	.	PUNCT
ftr-464	2064	1	the	the	DET
ftr-464	2064	2	eventual	eventual	ADJ
ftr-464	2064	3	distribution	distribution	NOUN
ftr-464	2064	4	is	be	AUX
ftr-464	2064	5	taxed	tax	VERB
ftr-464	2064	6	pursuant	pursuant	ADV
ftr-464	2064	7	to	to	ADP
ftr-464	2064	8	§	§	PROPN
ftr-464	2064	9	72	72	NUM
ftr-464	2064	10	.	.	PUNCT
ftr-464	2065	1	rev	rev	PROPN
ftr-464	2065	2	.	.	PROPN
ftr-464	2065	3	proc	proc	PROPN
ftr-464	2065	4	.	.	PROPN
ftr-464	2066	1	8945	8945	NUM
ftr-464	2066	2	,	,	PUNCT
ftr-464	2066	3	1989	1989	NUM
ftr-464	2066	4	-	-	SYM
ftr-464	2066	5	2	2	NUM
ftr-464	2066	6	c.b	c.b	PROPN
ftr-464	2066	7	.	.	PROPN
ftr-464	2066	8	596	596	NUM
ftr-464	2066	9	.	.	PUNCT
ftr-464	2067	1	under	under	ADP
ftr-464	2067	2	rev	rev	PROPN
ftr-464	2067	3	.	.	PROPN
ftr-464	2067	4	proc	proc	PROPN
ftr-464	2067	5	.	.	PUNCT
ftr-464	2067	6	89	89	NUM
ftr-464	2067	7	-	-	SYM
ftr-464	2067	8	45	45	NUM
ftr-464	2067	9	,	,	PUNCT
ftr-464	2067	10	the	the	DET
ftr-464	2067	11	investment	investment	NOUN
ftr-464	2067	12	in	in	ADP
ftr-464	2067	13	the	the	DET
ftr-464	2067	14	contract	contract	NOUN
ftr-464	2067	15	in	in	ADP
ftr-464	2067	16	the	the	DET
ftr-464	2067	17	case	case	NOUN
ftr-464	2067	18	of	of	ADP
ftr-464	2067	19	a	a	DET
ftr-464	2067	20	'	'	PUNCT
ftr-464	2067	21	person	person	NOUN
ftr-464	2067	22	who	who	PRON
ftr-464	2067	23	is	be	AUX
ftr-464	2067	24	a	a	DET
ftr-464	2067	25	u.s	u.s	PROPN
ftr-464	2067	26	.	.	PROPN
ftr-464	2067	27	citizen	citizen	NOUN
ftr-464	2067	28	in	in	ADP
ftr-464	2067	29	all	all	DET
ftr-464	2067	30	years	year	NOUN
ftr-464	2067	31	for	for	ADP
ftr-464	2067	32	which	which	PRON
ftr-464	2067	33	contributions	contribution	NOUN
ftr-464	2067	34	are	be	AUX
ftr-464	2067	35	made	make	VERB
ftr-464	2067	36	to	to	ADP
ftr-464	2067	37	the	the	DET
ftr-464	2067	38	plan	plan	NOUN
ftr-464	2067	39	...	...	PUNCT
ftr-464	2067	40	is	be	AUX
ftr-464	2067	41	the	the	DET
ftr-464	2067	42	sum	sum	NOUN
ftr-464	2067	43	of	of	ADP
ftr-464	2067	44	:	:	PUNCT
ftr-464	2067	45	(	(	PUNCT
ftr-464	2067	46	i	i	NOUN
ftr-464	2067	47	)	)	PUNCT
ftr-464	2068	1	[	[	X
ftr-464	2068	2	e]mployee	e]mployee	X
ftr-464	2068	3	contributions	contribution	NOUN
ftr-464	2068	4	from	from	ADP
ftr-464	2068	5	after	after	ADP
ftr-464	2068	6	-	-	PUNCT
ftr-464	2068	7	tax	tax	NOUN
ftr-464	2068	8	(	(	PUNCT
ftr-464	2068	9	that	that	PRON
ftr-464	2068	10	is	is	ADV
ftr-464	2068	11	,	,	PUNCT
ftr-464	2068	12	after	after	ADP
ftr-464	2068	13	u.s	u.s	PROPN
ftr-464	2068	14	.	.	PROPN
ftr-464	2068	15	tax	tax	NOUN
ftr-464	2068	16	)	)	PUNCT
ftr-464	2068	17	earnings	earning	NOUN
ftr-464	2068	18	,	,	PUNCT
ftr-464	2068	19	and	and	CCONJ
ftr-464	2068	20	(	(	PUNCT
ftr-464	2068	21	ii	ii	NOUN
ftr-464	2068	22	)	)	PUNCT
ftr-464	2069	1	[	[	X
ftr-464	2069	2	elmployer	elmployer	NOUN
ftr-464	2069	3	contributions	contribution	NOUN
ftr-464	2069	4	included	include	VERB
ftr-464	2069	5	in	in	ADP
ftr-464	2069	6	the	the	DET
ftr-464	2069	7	u.s	u.s	PROPN
ftr-464	2069	8	.	.	PROPN
ftr-464	2069	9	gross	gross	ADJ
ftr-464	2069	10	income	income	NOUN
ftr-464	2069	11	of	of	ADP
ftr-464	2069	12	the	the	DET
ftr-464	2069	13	employee	employee	NOUN
ftr-464	2069	14	.	.	PUNCT
ftr-464	2069	15	.	.	PUNCT
ftr-464	2069	16	.	.	PUNCT
ftr-464	2070	1	"	"	PUNCT
ftr-464	2071	1	if	if	SCONJ
ftr-464	2071	2	the	the	DET
ftr-464	2071	3	person	person	NOUN
ftr-464	2071	4	is	be	AUX
ftr-464	2071	5	not	not	PART
ftr-464	2071	6	a	a	DET
ftr-464	2071	7	u.s	u.s	PROPN
ftr-464	2071	8	.	.	PROPN
ftr-464	2071	9	citizen	citizen	PROPN
ftr-464	2071	10	or	or	CCONJ
ftr-464	2071	11	a	a	DET
ftr-464	2071	12	u.s	u.s	PROPN
ftr-464	2071	13	.	.	PROPN
ftr-464	2071	14	resident	resident	NOUN
ftr-464	2071	15	in	in	ADP
ftr-464	2071	16	any	any	DET
ftr-464	2071	17	years	year	NOUN
ftr-464	2071	18	for	for	ADP
ftr-464	2071	19	which	which	PRON
ftr-464	2071	20	contributions	contribution	NOUN
ftr-464	2071	21	are	be	AUX
ftr-464	2071	22	made	make	VERB
ftr-464	2071	23	to	to	ADP
ftr-464	2071	24	the	the	DET
ftr-464	2071	25	plan	plan	NOUN
ftr-464	2071	26	,	,	PUNCT
ftr-464	2071	27	the	the	DET
ftr-464	2071	28	gross	gross	ADJ
ftr-464	2071	29	investment	investment	NOUN
ftr-464	2071	30	in	in	ADP
ftr-464	2071	31	the	the	DET
ftr-464	2071	32	contract	contract	NOUN
ftr-464	2071	33	...	...	PUNCT
ftr-464	2071	34	is	be	AUX
ftr-464	2071	35	equal	equal	ADJ
ftr-464	2071	36	to	to	ADP
ftr-464	2071	37	the	the	DET
ftr-464	2071	38	lesser	less	ADJ
ftr-464	2071	39	of	of	ADP
ftr-464	2071	40	(	(	PUNCT
ftr-464	2071	41	a	a	X
ftr-464	2071	42	)	)	PUNCT
ftr-464	2071	43	the	the	DET
ftr-464	2071	44	fair	fair	ADJ
ftr-464	2071	45	market	market	NOUN
ftr-464	2071	46	value	value	NOUN
ftr-464	2071	47	of	of	ADP
ftr-464	2071	48	the	the	DET
ftr-464	2071	49	assets	asset	NOUN
ftr-464	2071	50	in	in	ADP
ftr-464	2071	51	the	the	DET
ftr-464	2071	52	plan	plan	NOUN
ftr-464	2071	53	at	at	ADP
ftr-464	2071	54	the	the	DET
ftr-464	2071	55	time	time	NOUN
ftr-464	2071	56	the	the	DET
ftr-464	2071	57	beneficiary	beneficiary	NOUN
ftr-464	2071	58	became	become	VERB
ftr-464	2071	59	a	a	DET
ftr-464	2071	60	u.s	u.s	PROPN
ftr-464	2071	61	.	.	PROPN
ftr-464	2071	62	citizen	citizen	PROPN
ftr-464	2071	63	or	or	CCONJ
ftr-464	2071	64	resident	resident	NOUN
ftr-464	2071	65	,	,	PUNCT
ftr-464	2071	66	or	or	CCONJ
ftr-464	2071	67	(	(	PUNCT
ftr-464	2071	68	b	b	X
ftr-464	2071	69	)	)	PUNCT
ftr-464	2071	70	the	the	DET
ftr-464	2071	71	sum	sum	NOUN
ftr-464	2071	72	of	of	ADP
ftr-464	2071	73	contributions	contribution	NOUN
ftr-464	2071	74	to	to	ADP
ftr-464	2071	75	the	the	DET
ftr-464	2071	76	plan	plan	NOUN
ftr-464	2071	77	plus	plus	CCONJ
ftr-464	2071	78	earnings	earning	NOUN
ftr-464	2071	79	accrued	accrue	VERB
ftr-464	2071	80	in	in	ADP
ftr-464	2071	81	the	the	DET
ftr-464	2071	82	plan	plan	NOUN
ftr-464	2071	83	at	at	ADP
ftr-464	2071	84	the	the	DET
ftr-464	2071	85	time	time	NOUN
ftr-464	2071	86	the	the	DET
ftr-464	2071	87	beneficiary	beneficiary	NOUN
ftr-464	2071	88	became	become	VERB
ftr-464	2071	89	a	a	DET
ftr-464	2071	90	u.s	u.s	PROPN
ftr-464	2071	91	.	.	PROPN
ftr-464	2071	92	citizen	citizen	PROPN
ftr-464	2071	93	or	or	CCONJ
ftr-464	2071	94	resident	resident	NOUN
ftr-464	2071	95	.	.	PUNCT
ftr-464	2072	1	i	i	PRON
ftr-464	2072	2	d.	d.	PROPN
ftr-464	2072	3	290	290	NUM
ftr-464	2072	4	.	.	PUNCT
ftr-464	2072	5	see	see	VERB
ftr-464	2072	6	protocol	protocol	NOUN
ftr-464	2072	7	amending	amend	VERB
ftr-464	2072	8	u.s.-canada	u.s.-canada	NOUN
ftr-464	2072	9	income	income	PROPN
ftr-464	2072	10	tax	tax	PROPN
ftr-464	2072	11	treaty	treaty	PROPN
ftr-464	2072	12	,	,	PUNCT
ftr-464	2072	13	june	june	PROPN
ftr-464	2072	14	14	14	NUM
ftr-464	2072	15	,	,	PUNCT
ftr-464	2072	16	1983	1983	NUM
ftr-464	2072	17	,	,	PUNCT
ftr-464	2072	18	art	art	NOUN
ftr-464	2072	19	.	.	PUNCT
ftr-464	2073	1	13	13	NUM
ftr-464	2073	2	,	,	PUNCT
ftr-464	2073	3	4	4	NUM
ftr-464	2073	4	,	,	PUNCT
ftr-464	2073	5	t.i.a.s	t.i.a.s	PROPN
ftr-464	2073	6	.	.	NOUN
ftr-464	2074	1	11087,72	11087,72	PROPN
ftr-464	2074	2	[	[	X
ftr-464	2074	3	hereinafter	hereinafter	NOUN
ftr-464	2074	4	1983	1983	NUM
ftr-464	2074	5	protocol	protocol	NOUN
ftr-464	2074	6	]	]	PUNCT
ftr-464	2074	7	(	(	PUNCT
ftr-464	2074	8	stating	state	VERB
ftr-464	2074	9	that	that	SCONJ
ftr-464	2074	10	the	the	DET
ftr-464	2074	11	deferral	deferral	ADJ
ftr-464	2074	12	privilege	privilege	NOUN
ftr-464	2074	13	"	"	PUNCT
ftr-464	2074	14	shall	shall	AUX
ftr-464	2074	15	not	not	PART
ftr-464	2074	16	apply	apply	VERB
ftr-464	2074	17	to	to	ADP
ftr-464	2074	18	income	income	NOUN
ftr-464	2074	19	which	which	PRON
ftr-464	2074	20	is	be	AUX
ftr-464	2074	21	reasonable	reasonable	ADJ
ftr-464	2074	22	[	[	X
ftr-464	2074	23	sic	sic	ADJ
ftr-464	2074	24	]	]	X
ftr-464	2074	25	attributable	attributable	ADJ
ftr-464	2074	26	to	to	ADP
ftr-464	2074	27	contributions	contribution	NOUN
ftr-464	2074	28	made	make	VERB
ftr-464	2074	29	to	to	ADP
ftr-464	2074	30	the	the	DET
ftr-464	2074	31	plan	plan	NOUN
ftr-464	2074	32	by	by	ADP
ftr-464	2074	33	the	the	DET
ftr-464	2074	34	beneficiary	beneficiary	NOUN
ftr-464	2074	35	while	while	SCONJ
ftr-464	2074	36	he	he	PRON
ftr-464	2074	37	was	be	AUX
ftr-464	2074	38	not	not	PART
ftr-464	2074	39	a	a	DET
ftr-464	2074	40	resident	resident	NOUN
ftr-464	2074	41	of	of	ADP
ftr-464	2074	42	canada	canada	PROPN
ftr-464	2074	43	"	"	PUNCT
ftr-464	2074	44	)	)	PUNCT
ftr-464	2074	45	.	.	PUNCT
ftr-464	2075	1	but	but	CCONJ
ftr-464	2075	2	see	see	VERB
ftr-464	2075	3	1995	1995	NUM
ftr-464	2075	4	revised	revise	VERB
ftr-464	2075	5	protocol	protocol	NOUN
ftr-464	2075	6	supra	supra	PROPN
ftr-464	2075	7	note	note	PROPN
ftr-464	2075	8	178	178	NUM
ftr-464	2075	9	,	,	PUNCT
ftr-464	2075	10	art	art	NOUN
ftr-464	2075	11	.	.	PUNCT
ftr-464	2076	1	9	9	NUM
ftr-464	2076	2	,	,	PUNCT
ftr-464	2076	3	1	1	NUM
ftr-464	2076	4	3	3	NUM
ftr-464	2076	5	,	,	PUNCT
ftr-464	2076	6	and	and	CCONJ
ftr-464	2076	7	art	art	NOUN
ftr-464	2076	8	.	.	PUNCT
ftr-464	2077	1	17	17	NUM
ftr-464	2077	2	,	,	PUNCT
ftr-464	2077	3	9	9	NUM
ftr-464	2077	4	2	2	NUM
ftr-464	2077	5	,	,	PUNCT
ftr-464	2077	6	reprinted	reprint	VERB
ftr-464	2077	7	in	in	ADP
ftr-464	2077	8	tax	tax	NOUN
ftr-464	2077	9	treaties	treaty	NOUN
ftr-464	2077	10	[	[	X
ftr-464	2077	11	cchj	cchj	NOUN
ftr-464	2077	12	11946	11946	NUM
ftr-464	2077	13	,	,	PUNCT
ftr-464	2077	14	21,043	21,043	NUM
ftr-464	2077	15	-	-	SYM
ftr-464	2077	16	6	6	NUM
ftr-464	2077	17	,	,	PUNCT
ftr-464	2077	18	21,043	21,043	NUM
ftr-464	2077	19	-	-	SYM
ftr-464	2077	20	11	11	NUM
ftr-464	2077	21	(	(	PUNCT
ftr-464	2077	22	eliminating	eliminate	VERB
ftr-464	2077	23	the	the	DET
ftr-464	2077	24	residence	residence	NOUN
ftr-464	2077	25	requirement	requirement	NOUN
ftr-464	2077	26	)	)	PUNCT
ftr-464	2077	27	.	.	PUNCT
ftr-464	2078	1	291	291	NUM
ftr-464	2078	2	.	.	PUNCT
ftr-464	2079	1	see	see	VERB
ftr-464	2079	2	1995	1995	NUM
ftr-464	2079	3	revised	revise	VERB
ftr-464	2079	4	protocol	protocol	NOUN
ftr-464	2079	5	,	,	PUNCT
ftr-464	2079	6	supra	supra	PROPN
ftr-464	2079	7	note	note	NOUN
ftr-464	2079	8	178	178	NUM
ftr-464	2079	9	,	,	PUNCT
ftr-464	2079	10	art	art	NOUN
ftr-464	2079	11	.	.	PUNCT
ftr-464	2080	1	9	9	X
ftr-464	2080	2	.	.	X
ftr-464	2081	1	j	j	NOUN
ftr-464	2081	2	3	3	NUM
ftr-464	2081	3	(	(	PUNCT
ftr-464	2081	4	adding	add	VERB
ftr-464	2081	5	new	new	ADJ
ftr-464	2081	6	7	7	NUM
ftr-464	2081	7	7	7	NUM
ftr-464	2081	8	to	to	ADP
ftr-464	2081	9	art	art	NOUN
ftr-464	2081	10	.	.	PUNCT
ftr-464	2082	1	18	18	NUM
ftr-464	2082	2	of	of	ADP
ftr-464	2082	3	the	the	DET
ftr-464	2082	4	u.s.-canada	u.s.-canada	NOUN
ftr-464	2082	5	income	income	PROPN
ftr-464	2082	6	tax	tax	PROPN
ftr-464	2082	7	treaty	treaty	PROPN
ftr-464	2082	8	)	)	PUNCT
ftr-464	2082	9	and	and	CCONJ
ftr-464	2082	10	art	art	NOUN
ftr-464	2082	11	.	.	PUNCT
ftr-464	2083	1	17	17	NUM
ftr-464	2083	2	,	,	PUNCT
ftr-464	2083	3	1	1	NUM
ftr-464	2083	4	2	2	NUM
ftr-464	2083	5	(	(	PUNCT
ftr-464	2083	6	replacing	replace	VERB
ftr-464	2083	7	art	art	NOUN
ftr-464	2083	8	.	.	PUNCT
ftr-464	2084	1	29	29	NUM
ftr-464	2084	2	,	,	PUNCT
ftr-464	2084	3	1	1	NUM
ftr-464	2084	4	5	5	NUM
ftr-464	2084	5	of	of	ADP
ftr-464	2084	6	the	the	DET
ftr-464	2084	7	treaty	treaty	NOUN
ftr-464	2084	8	)	)	PUNCT
ftr-464	2084	9	;	;	PUNCT
ftr-464	2085	1	joint	joint	ADJ
ftr-464	2085	2	comm	comm	NOUN
ftr-464	2085	3	.	.	PUNCT
ftr-464	2086	1	on	on	ADP
ftr-464	2086	2	tax'n	tax'n	NOUN
ftr-464	2086	3	,	,	PUNCT
ftr-464	2086	4	explanation	explanation	NOUN
ftr-464	2086	5	of	of	ADP
ftr-464	2086	6	proposed	propose	VERB
ftr-464	2086	7	protocol	protocol	NOUN
ftr-464	2086	8	to	to	ADP
ftr-464	2086	9	the	the	DET
ftr-464	2086	10	income	income	NOUN
ftr-464	2086	11	tax	tax	NOUN
ftr-464	2086	12	treaty	treaty	NOUN
ftr-464	2086	13	between	between	ADP
ftr-464	2086	14	the	the	DET
ftr-464	2086	15	united	united	PROPN
ftr-464	2086	16	states	states	PROPN
ftr-464	2086	17	and	and	CCONJ
ftr-464	2086	18	canada	canada	PROPN
ftr-464	2086	19	,	,	PUNCT
ftr-464	2086	20	supra	supra	PROPN
ftr-464	2086	21	note	note	PROPN
ftr-464	2086	22	178	178	NUM
ftr-464	2086	23	;	;	PUNCT
ftr-464	2086	24	treasury	treasury	NOUN
ftr-464	2086	25	explanation	explanation	NOUN
ftr-464	2086	26	of	of	ADP
ftr-464	2086	27	revised	revise	VERB
ftr-464	2086	28	protocol	protocol	NOUN
ftr-464	2086	29	to	to	ADP
ftr-464	2086	30	u.s.-canada	u.s.-canada	PROPN
ftr-464	2086	31	treaty	treaty	PROPN
ftr-464	2086	32	,	,	PUNCT
ftr-464	2086	33	supra	supra	PROPN
ftr-464	2086	34	note	note	PROPN
ftr-464	2086	35	178	178	NUM
ftr-464	2086	36	,	,	PUNCT
ftr-464	2086	37	1	1	NUM
ftr-464	2086	38	1952	1952	NUM
ftr-464	2086	39	,	,	PUNCT
ftr-464	2086	40	21,091	21,091	NUM
ftr-464	2086	41	-	-	SYM
ftr-464	2086	42	5	5	NUM
ftr-464	2086	43	(	(	PUNCT
ftr-464	2086	44	discussing	discuss	VERB
ftr-464	2086	45	art	art	NOUN
ftr-464	2086	46	.	.	PUNCT
ftr-464	2087	1	9	9	NUM
ftr-464	2087	2	of	of	ADP
ftr-464	2087	3	the	the	DET
ftr-464	2087	4	protocol	protocol	NOUN
ftr-464	2087	5	)	)	PUNCT
ftr-464	2088	1	;	;	PUNCT
ftr-464	2088	2	see	see	AUX
ftr-464	2088	3	also	also	ADV
ftr-464	2088	4	notice	notice	VERB
ftr-464	2088	5	96	96	NUM
ftr-464	2088	6	-	-	SYM
ftr-464	2088	7	31	31	NUM
ftr-464	2088	8	,	,	PUNCT
ftr-464	2088	9	1996	1996	NUM
ftr-464	2088	10	-	-	SYM
ftr-464	2088	11	22	22	NUM
ftr-464	2088	12	i.r.b	i.r.b	NOUN
ftr-464	2088	13	.	.	PUNCT
ftr-464	2089	1	i	i	PRON
ftr-464	2089	2	(	(	PUNCT
ftr-464	2089	3	may	may	PROPN
ftr-464	2089	4	28	28	NUM
ftr-464	2089	5	,	,	PUNCT
ftr-464	2089	6	1996	1996	NUM
ftr-464	2089	7	)	)	PUNCT
ftr-464	2089	8	(	(	PUNCT
ftr-464	2089	9	specifying	specify	VERB
ftr-464	2089	10	that	that	SCONJ
ftr-464	2089	11	the	the	DET
ftr-464	2089	12	provisions	provision	NOUN
ftr-464	2089	13	of	of	ADP
ftr-464	2089	14	the	the	DET
ftr-464	2089	15	protocol	protocol	NOUN
ftr-464	2089	16	apply	apply	VERB
ftr-464	2089	17	to	to	ADP
ftr-464	2089	18	a	a	DET
ftr-464	2089	19	rrsp	rrsp	NOUN
ftr-464	2089	20	or	or	CCONJ
ftr-464	2089	21	rrjf	rrjf	NOUN
ftr-464	2089	22	)	)	PUNCT
ftr-464	2089	23	.	.	PUNCT
ftr-464	2090	1	292	292	NUM
ftr-464	2090	2	.	.	PUNCT
ftr-464	2090	3	u.s.-france	u.s.-france	PROPN
ftr-464	2090	4	income	income	PROPN
ftr-464	2090	5	tax	tax	PROPN
ftr-464	2090	6	treaty	treaty	PROPN
ftr-464	2090	7	,	,	PUNCT
ftr-464	2090	8	supra	supra	PROPN
ftr-464	2090	9	note	note	PROPN
ftr-464	2090	10	135	135	NUM
ftr-464	2090	11	,	,	PUNCT
ftr-464	2090	12	art	art	NOUN
ftr-464	2090	13	.	.	PUNCT
ftr-464	2091	1	18	18	NUM
ftr-464	2091	2	,	,	PUNCT
ftr-464	2091	3	j	j	PROPN
ftr-464	2091	4	2(c	2(c	NUM
ftr-464	2091	5	)	)	PUNCT
ftr-464	2091	6	.	.	PUNCT
ftr-464	2092	1	a	a	DET
ftr-464	2092	2	similar	similar	ADJ
ftr-464	2092	3	provision	provision	NOUN
ftr-464	2092	4	was	be	AUX
ftr-464	2092	5	added	add	VERB
ftr-464	2092	6	to	to	ADP
ftr-464	2092	7	the	the	DET
ftr-464	2092	8	1967	1967	NUM
ftr-464	2092	9	u.s.-france	u.s.-france	NOUN
ftr-464	2092	10	income	income	PROPN
ftr-464	2092	11	tax	tax	NOUN
ftr-464	2092	12	treaty	treaty	NOUN
ftr-464	2092	13	by	by	ADP
ftr-464	2092	14	a	a	DET
ftr-464	2092	15	protocol	protocol	NOUN
ftr-464	2092	16	signed	sign	VERB
ftr-464	2092	17	jan	jan	PROPN
ftr-464	2092	18	.	.	PROPN
ftr-464	2092	19	17	17	NUM
ftr-464	2092	20	,	,	PUNCT
ftr-464	2092	21	1984	1984	NUM
ftr-464	2092	22	;	;	PUNCT
ftr-464	2092	23	the	the	DET
ftr-464	2092	24	provision	provision	NOUN
ftr-464	2092	25	originally	originally	ADV
ftr-464	2092	26	arose	arise	VERB
ftr-464	2092	27	in	in	ADP
ftr-464	2092	28	a	a	DET
ftr-464	2092	29	"	"	PUNCT
ftr-464	2092	30	side	side	NOUN
ftr-464	2092	31	letter	letter	NOUN
ftr-464	2092	32	to	to	ADP
ftr-464	2092	33	the	the	DET
ftr-464	2092	34	1978	1978	NUM
ftr-464	2092	35	protocol	protocol	NOUN
ftr-464	2092	36	for	for	ADP
ftr-464	2092	37	the	the	DET
ftr-464	2092	38	purpose	purpose	NOUN
ftr-464	2092	39	of	of	ADP
ftr-464	2092	40	providing	provide	VERB
ftr-464	2092	41	french	french	ADJ
ftr-464	2092	42	benefits	benefit	NOUN
ftr-464	2092	43	to	to	ADP
ftr-464	2092	44	u.s	u.s	PROPN
ftr-464	2092	45	.	.	PROPN
ftr-464	2092	46	citizens	citizen	NOUN
ftr-464	2092	47	resident	resident	VERB
ftr-464	2092	48	in	in	ADP
ftr-464	2092	49	france	france	PROPN
ftr-464	2092	50	.	.	PUNCT
ftr-464	2092	51	"	"	PUNCT
ftr-464	2093	1	treasury	treasury	PROPN
ftr-464	2093	2	department	department	PROPN
ftr-464	2093	3	technical	technical	ADJ
ftr-464	2093	4	explanation	explanation	NOUN
ftr-464	2093	5	of	of	ADP
ftr-464	2093	6	u.s.-france	u.s.-france	NOUN
ftr-464	2093	7	income	income	PROPN
ftr-464	2093	8	tax	tax	PROPN
ftr-464	2093	9	treaty	treaty	PROPN
ftr-464	2093	10	,	,	PUNCT
ftr-464	2093	11	supra	supra	PROPN
ftr-464	2093	12	note	note	PROPN
ftr-464	2093	13	135	135	NUM
ftr-464	2093	14	,	,	PUNCT
ftr-464	2093	15	j	j	PROPN
ftr-464	2093	16	3058	3058	NUM
ftr-464	2093	17	,	,	PUNCT
ftr-464	2093	18	27,197	27,197	NUM
ftr-464	2093	19	-	-	SYM
ftr-464	2093	20	31	31	NUM
ftr-464	2093	21	.	.	PUNCT
ftr-464	2094	1	19961	19961	NUM
ftr-464	2094	2	florida	florida	PROPN
ftr-464	2094	3	tax	tax	PROPN
ftr-464	2094	4	review	review	NOUN
ftr-464	2094	5	residence	residence	NOUN
ftr-464	2094	6	"	"	PUNCT
ftr-464	2094	7	when	when	SCONJ
ftr-464	2094	8	and	and	CCONJ
ftr-464	2094	9	to	to	ADP
ftr-464	2094	10	the	the	DET
ftr-464	2094	11	extent	extent	NOUN
ftr-464	2094	12	such	such	ADJ
ftr-464	2094	13	payments	payment	NOUN
ftr-464	2094	14	are	be	AUX
ftr-464	2094	15	considered	consider	VERB
ftr-464	2094	16	gross	gross	ADJ
ftr-464	2094	17	income	income	NOUN
ftr-464	2094	18	by	by	ADP
ftr-464	2094	19	the	the	DET
ftr-464	2094	20	other	other	ADJ
ftr-464	2094	21	contracting	contracting	NOUN
ftr-464	2094	22	state	state	NOUN
ftr-464	2094	23	.	.	PUNCT
ftr-464	2094	24	"	"	PUNCT
ftr-464	2095	1	thus	thus	ADV
ftr-464	2095	2	,	,	PUNCT
ftr-464	2095	3	for	for	ADP
ftr-464	2095	4	example	example	NOUN
ftr-464	2095	5	,	,	PUNCT
ftr-464	2095	6	if	if	SCONJ
ftr-464	2095	7	a	a	DET
ftr-464	2095	8	u.s	u.s	PROPN
ftr-464	2095	9	.	.	PROPN
ftr-464	2095	10	citizen	citizen	PROPN
ftr-464	2095	11	came	come	VERB
ftr-464	2095	12	to	to	PART
ftr-464	2095	13	work	work	VERB
ftr-464	2095	14	in	in	ADP
ftr-464	2095	15	france	france	PROPN
ftr-464	2095	16	as	as	ADP
ftr-464	2095	17	a	a	DET
ftr-464	2095	18	french	french	ADJ
ftr-464	2095	19	resident,293	resident,293	NOUN
ftr-464	2095	20	but	but	CCONJ
ftr-464	2095	21	contributed	contribute	VERB
ftr-464	2095	22	to	to	ADP
ftr-464	2095	23	a	a	DET
ftr-464	2095	24	u.s	u.s	PROPN
ftr-464	2095	25	.	.	PROPN
ftr-464	2095	26	qualified	qualified	ADJ
ftr-464	2095	27	pension	pension	NOUN
ftr-464	2095	28	plan	plan	NOUN
ftr-464	2095	29	,	,	PUNCT
ftr-464	2095	30	the	the	DET
ftr-464	2095	31	contribution	contribution	NOUN
ftr-464	2095	32	would	would	AUX
ftr-464	2095	33	be	be	AUX
ftr-464	2095	34	deductible	deductible	ADJ
ftr-464	2095	35	(	(	PUNCT
ftr-464	2095	36	pursuant	pursuant	ADJ
ftr-464	2095	37	to	to	ADP
ftr-464	2095	38	paragraph	paragraph	NOUN
ftr-464	2095	39	2(a	2(a	NUM
ftr-464	2095	40	)	)	PUNCT
ftr-464	2095	41	of	of	ADP
ftr-464	2095	42	article	article	NOUN
ftr-464	2095	43	18	18	NUM
ftr-464	2095	44	)	)	PUNCT
ftr-464	2095	45	for	for	ADP
ftr-464	2095	46	french	french	ADJ
ftr-464	2095	47	tax	tax	NOUN
ftr-464	2095	48	purposes	purpose	NOUN
ftr-464	2095	49	,	,	PUNCT
ftr-464	2095	50	and	and	CCONJ
ftr-464	2095	51	france	france	PROPN
ftr-464	2095	52	would	would	AUX
ftr-464	2095	53	not	not	PART
ftr-464	2095	54	tax	tax	VERB
ftr-464	2095	55	accrued	accrue	VERB
ftr-464	2095	56	benefits	benefit	NOUN
ftr-464	2095	57	in	in	ADP
ftr-464	2095	58	the	the	DET
ftr-464	2095	59	plan	plan	NOUN
ftr-464	2095	60	until	until	SCONJ
ftr-464	2095	61	such	such	ADJ
ftr-464	2095	62	benefits	benefit	NOUN
ftr-464	2095	63	would	would	AUX
ftr-464	2095	64	be	be	AUX
ftr-464	2095	65	taxed	tax	VERB
ftr-464	2095	66	by	by	ADP
ftr-464	2095	67	the	the	DET
ftr-464	2095	68	u.s.294	u.s.294	NOUN
ftr-464	2095	69	the	the	DET
ftr-464	2095	70	treaty	treaty	NOUN
ftr-464	2095	71	with	with	ADP
ftr-464	2095	72	canada	canada	PROPN
ftr-464	2095	73	contains	contain	VERB
ftr-464	2095	74	a	a	DET
ftr-464	2095	75	further	further	ADJ
ftr-464	2095	76	provision	provision	NOUN
ftr-464	2095	77	,	,	PUNCT
ftr-464	2095	78	which	which	PRON
ftr-464	2095	79	is	be	AUX
ftr-464	2095	80	designed	design	VERB
ftr-464	2095	81	to	to	PART
ftr-464	2095	82	prevent	prevent	VERB
ftr-464	2095	83	mismatching	mismatch	VERB
ftr-464	2095	84	in	in	ADP
ftr-464	2095	85	the	the	DET
ftr-464	2095	86	situation	situation	NOUN
ftr-464	2095	87	where	where	SCONJ
ftr-464	2095	88	the	the	DET
ftr-464	2095	89	source	source	NOUN
ftr-464	2095	90	country	country	NOUN
ftr-464	2095	91	imposes	impose	VERB
ftr-464	2095	92	tax	tax	NOUN
ftr-464	2095	93	earlier	early	ADV
ftr-464	2095	94	than	than	ADP
ftr-464	2095	95	the	the	DET
ftr-464	2095	96	residence	residence	NOUN
ftr-464	2095	97	country	country	NOUN
ftr-464	2095	98	.	.	PUNCT
ftr-464	2096	1	under	under	ADP
ftr-464	2096	2	this	this	DET
ftr-464	2096	3	provision	provision	NOUN
ftr-464	2096	4	,	,	PUNCT
ftr-464	2096	5	the	the	DET
ftr-464	2096	6	residence	residence	NOUN
ftr-464	2096	7	country	country	NOUN
ftr-464	2096	8	must	must	AUX
ftr-464	2096	9	exempt	exempt	VERB
ftr-464	2096	10	"	"	PUNCT
ftr-464	2096	11	the	the	DET
ftr-464	2096	12	amount	amount	NOUN
ftr-464	2096	13	of	of	ADP
ftr-464	2096	14	any	any	DET
ftr-464	2096	15	...	...	PUNCT
ftr-464	2096	16	pension	pension	NOUN
ftr-464	2096	17	that	that	PRON
ftr-464	2096	18	would	would	AUX
ftr-464	2096	19	be	be	AUX
ftr-464	2096	20	excluded	exclude	VERB
ftr-464	2096	21	from	from	ADP
ftr-464	2096	22	taxable	taxable	ADJ
ftr-464	2096	23	income	income	NOUN
ftr-464	2096	24	"	"	PUNCT
ftr-464	2096	25	in	in	ADP
ftr-464	2096	26	the	the	DET
ftr-464	2096	27	source	source	NOUN
ftr-464	2096	28	country	country	NOUN
ftr-464	2096	29	if	if	SCONJ
ftr-464	2096	30	the	the	DET
ftr-464	2096	31	recipient	recipient	NOUN
ftr-464	2096	32	were	be	AUX
ftr-464	2096	33	resident	resident	ADJ
ftr-464	2096	34	there.295	there.295	NOUN
ftr-464	2096	35	thus	thus	ADV
ftr-464	2096	36	,	,	PUNCT
ftr-464	2096	37	if	if	SCONJ
ftr-464	2096	38	canada	canada	PROPN
ftr-464	2096	39	as	as	ADP
ftr-464	2096	40	the	the	DET
ftr-464	2096	41	source	source	NOUN
ftr-464	2096	42	country	country	NOUN
ftr-464	2096	43	had	have	AUX
ftr-464	2096	44	imposed	impose	VERB
ftr-464	2096	45	a	a	DET
ftr-464	2096	46	293	293	NUM
ftr-464	2096	47	.	.	PUNCT
ftr-464	2097	1	staff	staff	NOUN
ftr-464	2097	2	of	of	ADP
ftr-464	2097	3	the	the	DET
ftr-464	2097	4	joint	joint	ADJ
ftr-464	2097	5	comm	comm	NOUN
ftr-464	2097	6	.	.	PUNCT
ftr-464	2098	1	on	on	ADP
ftr-464	2098	2	tax'n	tax'n	NOUN
ftr-464	2098	3	,	,	PUNCT
ftr-464	2098	4	explanation	explanation	NOUN
ftr-464	2098	5	of	of	ADP
ftr-464	2098	6	proposed	propose	VERB
ftr-464	2098	7	protocol	protocol	NOUN
ftr-464	2098	8	to	to	ADP
ftr-464	2098	9	the	the	DET
ftr-464	2098	10	tax	tax	NOUN
ftr-464	2098	11	treaty	treaty	NOUN
ftr-464	2098	12	between	between	ADP
ftr-464	2098	13	the	the	DET
ftr-464	2098	14	united	united	PROPN
ftr-464	2098	15	states	states	PROPN
ftr-464	2098	16	and	and	CCONJ
ftr-464	2098	17	france	france	PROPN
ftr-464	2098	18	,	,	PUNCT
ftr-464	2098	19	jcs	jcs	PROPN
ftr-464	2098	20	22	22	NUM
ftr-464	2098	21	-	-	SYM
ftr-464	2098	22	84	84	NUM
ftr-464	2098	23	,	,	PUNCT
ftr-464	2098	24	apr	apr	NOUN
ftr-464	2098	25	.	.	PROPN
ftr-464	2098	26	26	26	NUM
ftr-464	2098	27	,	,	PUNCT
ftr-464	2098	28	1984	1984	NUM
ftr-464	2098	29	,	,	PUNCT
ftr-464	2098	30	reprinted	reprint	VERB
ftr-464	2098	31	in	in	ADP
ftr-464	2098	32	87	87	NUM
ftr-464	2098	33	tni	tni	NOUN
ftr-464	2098	34	53	53	NUM
ftr-464	2098	35	-	-	SYM
ftr-464	2098	36	44	44	NUM
ftr-464	2099	1	[	[	X
ftr-464	2099	2	hereinafter	hereinafter	NOUN
ftr-464	2099	3	staff	staff	NOUN
ftr-464	2099	4	of	of	ADP
ftr-464	2099	5	the	the	DET
ftr-464	2099	6	joint	joint	ADJ
ftr-464	2099	7	comm	comm	NOUN
ftr-464	2099	8	.	.	PUNCT
ftr-464	2100	1	on	on	ADP
ftr-464	2100	2	tax'n	tax'n	NOUN
ftr-464	2100	3	,	,	PUNCT
ftr-464	2100	4	explanation	explanation	NOUN
ftr-464	2100	5	of	of	ADP
ftr-464	2100	6	1984	1984	NUM
ftr-464	2100	7	protocol	protocol	NOUN
ftr-464	2100	8	to	to	ADP
ftr-464	2100	9	the	the	DET
ftr-464	2100	10	u.s.-france	u.s.-france	NOUN
ftr-464	2100	11	income	income	PROPN
ftr-464	2100	12	tax	tax	PROPN
ftr-464	2100	13	treaty	treaty	PROPN
ftr-464	2100	14	]	]	PUNCT
ftr-464	2100	15	;	;	PUNCT
ftr-464	2100	16	report	report	NOUN
ftr-464	2100	17	of	of	ADP
ftr-464	2100	18	the	the	DET
ftr-464	2100	19	senate	senate	PROPN
ftr-464	2100	20	foreign	foreign	PROPN
ftr-464	2100	21	relations	relations	PROPN
ftr-464	2100	22	committee	committee	NOUN
ftr-464	2100	23	on	on	ADP
ftr-464	2100	24	the	the	DET
ftr-464	2100	25	protocol	protocol	NOUN
ftr-464	2100	26	signed	sign	VERB
ftr-464	2100	27	on	on	ADP
ftr-464	2100	28	jan	jan	PROPN
ftr-464	2100	29	.	.	PROPN
ftr-464	2100	30	17	17	NUM
ftr-464	2100	31	,	,	PUNCT
ftr-464	2100	32	1984	1984	NUM
ftr-464	2100	33	to	to	PART
ftr-464	2100	34	amend	amend	VERB
ftr-464	2100	35	the	the	DET
ftr-464	2100	36	income	income	NOUN
ftr-464	2100	37	tax	tax	NOUN
ftr-464	2100	38	treaty	treaty	NOUN
ftr-464	2100	39	with	with	ADP
ftr-464	2100	40	france	france	PROPN
ftr-464	2100	41	(	(	PUNCT
ftr-464	2100	42	cch	cch	PROPN
ftr-464	2100	43	)	)	PUNCT
ftr-464	2100	44	3053	3053	NUM
ftr-464	2100	45	,	,	PUNCT
ftr-464	2100	46	27,163	27,163	NUM
ftr-464	2100	47	(	(	PUNCT
ftr-464	2100	48	"	"	PUNCT
ftr-464	2100	49	[	[	X
ftr-464	2100	50	a	a	X
ftr-464	2100	51	]	]	X
ftr-464	2100	52	u.s	u.s	PROPN
ftr-464	2100	53	.	.	PROPN
ftr-464	2100	54	citizen	citizen	PROPN
ftr-464	2100	55	residing	reside	VERB
ftr-464	2100	56	in	in	ADP
ftr-464	2100	57	france	france	PROPN
ftr-464	2100	58	...	...	PUNCT
ftr-464	2100	59	may	may	AUX
ftr-464	2100	60	be	be	AUX
ftr-464	2100	61	required	require	VERB
ftr-464	2100	62	to	to	PART
ftr-464	2100	63	include	include	VERB
ftr-464	2100	64	benefits	benefit	NOUN
ftr-464	2100	65	received	receive	VERB
ftr-464	2100	66	from	from	ADP
ftr-464	2100	67	a	a	DET
ftr-464	2100	68	u.s	u.s	PROPN
ftr-464	2100	69	.	.	PROPN
ftr-464	2100	70	retirement	retirement	NOUN
ftr-464	2100	71	plan	plan	NOUN
ftr-464	2100	72	in	in	ADP
ftr-464	2100	73	income	income	NOUN
ftr-464	2100	74	for	for	ADP
ftr-464	2100	75	french	french	ADJ
ftr-464	2100	76	tax	tax	NOUN
ftr-464	2100	77	purposes	purpose	NOUN
ftr-464	2100	78	when	when	SCONJ
ftr-464	2100	79	distributed	distribute	VERB
ftr-464	2100	80	since	since	ADV
ftr-464	2100	81	,	,	PUNCT
ftr-464	2100	82	under	under	ADP
ftr-464	2100	83	u.s	u.s	PROPN
ftr-464	2100	84	.	.	PROPN
ftr-464	2100	85	internal	internal	ADJ
ftr-464	2100	86	law	law	NOUN
ftr-464	2100	87	,	,	PUNCT
ftr-464	2100	88	an	an	DET
ftr-464	2100	89	employee	employee	NOUN
ftr-464	2100	90	's	's	PART
ftr-464	2100	91	benefits	benefit	NOUN
ftr-464	2100	92	from	from	ADP
ftr-464	2100	93	or	or	CCONJ
ftr-464	2100	94	under	under	ADP
ftr-464	2100	95	a	a	DET
ftr-464	2100	96	qualified	qualified	ADJ
ftr-464	2100	97	plan	plan	NOUN
ftr-464	2100	98	...	...	PUNCT
ftr-464	2100	99	generally	generally	ADV
ftr-464	2100	100	are	be	AUX
ftr-464	2100	101	includible	includible	ADJ
ftr-464	2100	102	in	in	ADP
ftr-464	2100	103	income	income	NOUN
ftr-464	2100	104	when	when	SCONJ
ftr-464	2100	105	distributed	distribute	VERB
ftr-464	2100	106	.	.	PUNCT
ftr-464	2100	107	"	"	PUNCT
ftr-464	2100	108	)	)	PUNCT
ftr-464	2101	1	[	[	X
ftr-464	2101	2	hereinafter	hereinafter	NOUN
ftr-464	2101	3	senate	senate	PROPN
ftr-464	2101	4	foreign	foreign	PROPN
ftr-464	2101	5	relations	relation	NOUN
ftr-464	2101	6	comm	comm	NOUN
ftr-464	2101	7	.	.	PUNCT
ftr-464	2102	1	report	report	NOUN
ftr-464	2102	2	on	on	ADP
ftr-464	2102	3	the	the	DET
ftr-464	2102	4	1984	1984	NUM
ftr-464	2102	5	protocol	protocol	NOUN
ftr-464	2102	6	to	to	ADP
ftr-464	2102	7	u.s.-france	u.s.-france	NOUN
ftr-464	2102	8	income	income	PROPN
ftr-464	2102	9	tax	tax	PROPN
ftr-464	2102	10	treaty	treaty	PROPN
ftr-464	2102	11	]	]	PUNCT
ftr-464	2102	12	.	.	PUNCT
ftr-464	2103	1	294	294	NUM
ftr-464	2103	2	.	.	PUNCT
ftr-464	2104	1	paragraph	paragraph	NOUN
ftr-464	2104	2	2	2	NUM
ftr-464	2104	3	,	,	PUNCT
ftr-464	2104	4	subparagraph	subparagraph	NOUN
ftr-464	2104	5	(	(	PUNCT
ftr-464	2104	6	c	c	NOUN
ftr-464	2104	7	)	)	PUNCT
ftr-464	2104	8	of	of	ADP
ftr-464	2104	9	art	art	NOUN
ftr-464	2104	10	.	.	PUNCT
ftr-464	2105	1	18	18	NUM
ftr-464	2105	2	refers	refer	VERB
ftr-464	2105	3	back	back	ADV
ftr-464	2105	4	to	to	ADP
ftr-464	2105	5	"	"	PUNCT
ftr-464	2105	6	an	an	DET
ftr-464	2105	7	arrangement	arrangement	NOUN
ftr-464	2105	8	referred	refer	VERB
ftr-464	2105	9	to	to	ADP
ftr-464	2105	10	in	in	ADP
ftr-464	2105	11	subparagraph	subparagraph	NOUN
ftr-464	2105	12	(	(	PUNCT
ftr-464	2105	13	a	a	X
ftr-464	2105	14	)	)	PUNCT
ftr-464	2105	15	that	that	PRON
ftr-464	2105	16	satisfies	satisfy	VERB
ftr-464	2105	17	the	the	DET
ftr-464	2105	18	requirements	requirement	NOUN
ftr-464	2105	19	of	of	ADP
ftr-464	2105	20	this	this	DET
ftr-464	2105	21	paragraph	paragraph	NOUN
ftr-464	2105	22	..	..	PUNCT
ftr-464	2105	23	.	.	PUNCT
ftr-464	2105	24	.	.	PUNCT
ftr-464	2105	25	"	"	PUNCT
ftr-464	2106	1	this	this	PRON
ftr-464	2106	2	may	may	AUX
ftr-464	2106	3	mean	mean	VERB
ftr-464	2106	4	that	that	SCONJ
ftr-464	2106	5	relief	relief	NOUN
ftr-464	2106	6	is	be	AUX
ftr-464	2106	7	limited	limit	VERB
ftr-464	2106	8	to	to	ADP
ftr-464	2106	9	the	the	DET
ftr-464	2106	10	situation	situation	NOUN
ftr-464	2106	11	where	where	SCONJ
ftr-464	2106	12	,	,	PUNCT
ftr-464	2106	13	as	as	SCONJ
ftr-464	2106	14	described	describe	VERB
ftr-464	2106	15	in	in	ADP
ftr-464	2106	16	subparagraph	subparagraph	NOUN
ftr-464	2106	17	(	(	PUNCT
ftr-464	2106	18	a	a	X
ftr-464	2106	19	)	)	PUNCT
ftr-464	2106	20	,	,	PUNCT
ftr-464	2106	21	a	a	DET
ftr-464	2106	22	national	national	NOUN
ftr-464	2106	23	of	of	ADP
ftr-464	2106	24	one	one	NUM
ftr-464	2106	25	country	country	NOUN
ftr-464	2106	26	who	who	PRON
ftr-464	2106	27	is	be	AUX
ftr-464	2106	28	working	work	VERB
ftr-464	2106	29	and	and	CCONJ
ftr-464	2106	30	resident	resident	NOUN
ftr-464	2106	31	in	in	ADP
ftr-464	2106	32	the	the	DET
ftr-464	2106	33	other	other	ADJ
ftr-464	2106	34	country	country	NOUN
ftr-464	2106	35	contributes	contribute	VERB
ftr-464	2106	36	to	to	ADP
ftr-464	2106	37	a	a	DET
ftr-464	2106	38	plan	plan	NOUN
ftr-464	2106	39	in	in	ADP
ftr-464	2106	40	his	his	PRON
ftr-464	2106	41	country	country	NOUN
ftr-464	2106	42	of	of	ADP
ftr-464	2106	43	nationality	nationality	NOUN
ftr-464	2106	44	.	.	PUNCT
ftr-464	2107	1	however	however	ADV
ftr-464	2107	2	,	,	PUNCT
ftr-464	2107	3	the	the	DET
ftr-464	2107	4	provision	provision	NOUN
ftr-464	2107	5	is	be	AUX
ftr-464	2107	6	apparently	apparently	ADV
ftr-464	2107	7	potentially	potentially	ADV
ftr-464	2107	8	applicable	applicable	ADJ
ftr-464	2107	9	to	to	ADP
ftr-464	2107	10	the	the	DET
ftr-464	2107	11	case	case	NOUN
ftr-464	2107	12	of	of	ADP
ftr-464	2107	13	a	a	DET
ftr-464	2107	14	u.s	u.s	PROPN
ftr-464	2107	15	.	.	PROPN
ftr-464	2107	16	citizen	citizen	PROPN
ftr-464	2107	17	who	who	PRON
ftr-464	2107	18	contributes	contribute	VERB
ftr-464	2107	19	to	to	ADP
ftr-464	2107	20	a	a	DET
ftr-464	2107	21	u.s	u.s	PROPN
ftr-464	2107	22	.	.	PROPN
ftr-464	2107	23	plan	plan	NOUN
ftr-464	2107	24	while	while	SCONJ
ftr-464	2107	25	his	his	PRON
ftr-464	2107	26	principal	principal	ADJ
ftr-464	2107	27	place	place	NOUN
ftr-464	2107	28	of	of	ADP
ftr-464	2107	29	employment	employment	NOUN
ftr-464	2107	30	is	be	AUX
ftr-464	2107	31	in	in	ADP
ftr-464	2107	32	the	the	DET
ftr-464	2107	33	u.s	u.s	PROPN
ftr-464	2107	34	.	.	PROPN
ftr-464	2107	35	and	and	CCONJ
ftr-464	2107	36	later	later	ADV
ftr-464	2107	37	resides	reside	VERB
ftr-464	2107	38	in	in	ADP
ftr-464	2107	39	france	france	PROPN
ftr-464	2107	40	;	;	PUNCT
ftr-464	2107	41	this	this	PRON
ftr-464	2107	42	can	can	AUX
ftr-464	2107	43	be	be	AUX
ftr-464	2107	44	inferred	infer	VERB
ftr-464	2107	45	from	from	ADP
ftr-464	2107	46	the	the	DET
ftr-464	2107	47	fact	fact	NOUN
ftr-464	2107	48	that	that	SCONJ
ftr-464	2107	49	the	the	DET
ftr-464	2107	50	provision	provision	NOUN
ftr-464	2107	51	is	be	AUX
ftr-464	2107	52	made	make	VERB
ftr-464	2107	53	"	"	PUNCT
ftr-464	2107	54	subject	subject	ADJ
ftr-464	2107	55	to	to	ADP
ftr-464	2107	56	"	"	PUNCT
ftr-464	2107	57	art	art	NOUN
ftr-464	2107	58	.	.	PUNCT
ftr-464	2108	1	24	24	NUM
ftr-464	2108	2	,	,	PUNCT
ftr-464	2108	3	which	which	PRON
ftr-464	2108	4	provides	provide	VERB
ftr-464	2108	5	in	in	ADP
ftr-464	2108	6	such	such	DET
ftr-464	2108	7	a	a	DET
ftr-464	2108	8	case	case	NOUN
ftr-464	2108	9	for	for	SCONJ
ftr-464	2108	10	france	france	PROPN
ftr-464	2108	11	to	to	PART
ftr-464	2108	12	grant	grant	VERB
ftr-464	2108	13	a	a	DET
ftr-464	2108	14	credit	credit	NOUN
ftr-464	2108	15	(	(	PUNCT
ftr-464	2108	16	in	in	ADP
ftr-464	2108	17	the	the	DET
ftr-464	2108	18	amount	amount	NOUN
ftr-464	2108	19	of	of	ADP
ftr-464	2108	20	the	the	DET
ftr-464	2108	21	french	french	ADJ
ftr-464	2108	22	tax	tax	NOUN
ftr-464	2108	23	otherwise	otherwise	ADV
ftr-464	2108	24	due	due	ADJ
ftr-464	2108	25	)	)	PUNCT
ftr-464	2108	26	with	with	ADP
ftr-464	2108	27	respect	respect	NOUN
ftr-464	2108	28	to	to	ADP
ftr-464	2108	29	such	such	ADJ
ftr-464	2108	30	pension	pension	NOUN
ftr-464	2108	31	income	income	NOUN
ftr-464	2108	32	.	.	PUNCT
ftr-464	2109	1	u.s.-france	u.s.-france	PROPN
ftr-464	2109	2	income	income	PROPN
ftr-464	2109	3	tax	tax	PROPN
ftr-464	2109	4	treaty	treaty	PROPN
ftr-464	2109	5	,	,	PUNCT
ftr-464	2109	6	supra	supra	PROPN
ftr-464	2109	7	note	note	VERB
ftr-464	2109	8	146	146	NUM
ftr-464	2109	9	,	,	PUNCT
ftr-464	2109	10	art	art	NOUN
ftr-464	2109	11	.	.	PUNCT
ftr-464	2110	1	24	24	NUM
ftr-464	2110	2	,	,	PUNCT
ftr-464	2110	3	2(b)(iv	2(b)(iv	NUM
ftr-464	2110	4	)	)	PUNCT
ftr-464	2110	5	;	;	PUNCT
ftr-464	2110	6	see	see	VERB
ftr-464	2110	7	also	also	ADV
ftr-464	2110	8	senate	senate	PROPN
ftr-464	2110	9	foreign	foreign	ADJ
ftr-464	2110	10	relations	relation	NOUN
ftr-464	2110	11	comm	comm	NOUN
ftr-464	2110	12	.	.	PUNCT
ftr-464	2111	1	report	report	NOUN
ftr-464	2111	2	on	on	ADP
ftr-464	2111	3	the	the	DET
ftr-464	2111	4	1984	1984	NUM
ftr-464	2111	5	protocol	protocol	NOUN
ftr-464	2111	6	to	to	ADP
ftr-464	2111	7	u.s.-france	u.s.-france	NOUN
ftr-464	2111	8	income	income	PROPN
ftr-464	2111	9	tax	tax	PROPN
ftr-464	2111	10	treaty	treaty	PROPN
ftr-464	2111	11	,	,	PUNCT
ftr-464	2111	12	supra	supra	PROPN
ftr-464	2111	13	note	note	PROPN
ftr-464	2111	14	293	293	NUM
ftr-464	2111	15	,	,	PUNCT
ftr-464	2111	16	3053	3053	NUM
ftr-464	2111	17	,	,	PUNCT
ftr-464	2111	18	27,163	27,163	NUM
ftr-464	2111	19	-	-	SYM
ftr-464	2111	20	64	64	NUM
ftr-464	2111	21	(	(	PUNCT
ftr-464	2111	22	stating	state	VERB
ftr-464	2111	23	that	that	SCONJ
ftr-464	2111	24	if	if	SCONJ
ftr-464	2111	25	a	a	DET
ftr-464	2111	26	u.s	u.s	PROPN
ftr-464	2111	27	.	.	PROPN
ftr-464	2111	28	citizen	citizen	PROPN
ftr-464	2111	29	residing	reside	VERB
ftr-464	2111	30	in	in	ADP
ftr-464	2111	31	france	france	PROPN
ftr-464	2111	32	receives	receive	VERB
ftr-464	2111	33	benefits	benefit	NOUN
ftr-464	2111	34	from	from	ADP
ftr-464	2111	35	a	a	DET
ftr-464	2111	36	u.s	u.s	PROPN
ftr-464	2111	37	.	.	PROPN
ftr-464	2111	38	retirement	retirement	PROPN
ftr-464	2111	39	plan	plan	NOUN
ftr-464	2111	40	attributable	attributable	ADJ
ftr-464	2111	41	to	to	ADP
ftr-464	2111	42	services	service	NOUN
ftr-464	2111	43	while	while	SCONJ
ftr-464	2111	44	his	his	PRON
ftr-464	2111	45	principal	principal	ADJ
ftr-464	2111	46	employment	employment	NOUN
ftr-464	2111	47	"	"	PUNCT
ftr-464	2111	48	was	be	AUX
ftr-464	2111	49	in	in	ADP
ftr-464	2111	50	the	the	DET
ftr-464	2111	51	united	united	PROPN
ftr-464	2111	52	states	states	PROPN
ftr-464	2111	53	(	(	PUNCT
ftr-464	2111	54	rather	rather	ADV
ftr-464	2111	55	than	than	ADP
ftr-464	2111	56	in	in	ADP
ftr-464	2111	57	france	france	PROPN
ftr-464	2111	58	or	or	CCONJ
ftr-464	2111	59	a	a	DET
ftr-464	2111	60	third	third	ADJ
ftr-464	2111	61	country	country	NOUN
ftr-464	2111	62	)	)	PUNCT
ftr-464	2111	63	,	,	PUNCT
ftr-464	2111	64	then	then	ADV
ftr-464	2111	65	the	the	DET
ftr-464	2111	66	benefits	benefit	NOUN
ftr-464	2111	67	will	will	AUX
ftr-464	2111	68	not	not	PART
ftr-464	2111	69	be	be	AUX
ftr-464	2111	70	included	include	VERB
ftr-464	2111	71	in	in	ADP
ftr-464	2111	72	income	income	NOUN
ftr-464	2111	73	for	for	ADP
ftr-464	2111	74	french	french	ADJ
ftr-464	2111	75	tax	tax	NOUN
ftr-464	2111	76	purposes	purpose	NOUN
ftr-464	2111	77	because	because	SCONJ
ftr-464	2111	78	such	such	ADJ
ftr-464	2111	79	benefits	benefit	NOUN
ftr-464	2111	80	are	be	AUX
ftr-464	2111	81	exempt	exempt	ADJ
ftr-464	2111	82	from	from	ADP
ftr-464	2111	83	french	french	ADJ
ftr-464	2111	84	tax	tax	NOUN
ftr-464	2111	85	under	under	ADP
ftr-464	2111	86	the	the	DET
ftr-464	2111	87	treaty	treaty	NOUN
ftr-464	2111	88	's	's	PART
ftr-464	2111	89	double	double	ADJ
ftr-464	2111	90	taxation	taxation	NOUN
ftr-464	2111	91	relief	relief	NOUN
ftr-464	2111	92	article	article	NOUN
ftr-464	2111	93	"	"	PUNCT
ftr-464	2111	94	)	)	PUNCT
ftr-464	2111	95	.	.	PUNCT
ftr-464	2112	1	it	it	PRON
ftr-464	2112	2	is	be	AUX
ftr-464	2112	3	not	not	PART
ftr-464	2112	4	as	as	ADV
ftr-464	2112	5	clear	clear	ADJ
ftr-464	2112	6	that	that	SCONJ
ftr-464	2112	7	the	the	DET
ftr-464	2112	8	provision	provision	NOUN
ftr-464	2112	9	could	could	AUX
ftr-464	2112	10	be	be	AUX
ftr-464	2112	11	applied	apply	VERB
ftr-464	2112	12	to	to	PART
ftr-464	2112	13	defer	defer	VERB
ftr-464	2112	14	u.s	u.s	PROPN
ftr-464	2112	15	.	.	PROPN
ftr-464	2112	16	tax	tax	NOUN
ftr-464	2112	17	for	for	ADP
ftr-464	2112	18	a	a	DET
ftr-464	2112	19	u.s	u.s	PROPN
ftr-464	2112	20	.	.	PROPN
ftr-464	2112	21	citizen	citizen	PROPN
ftr-464	2112	22	who	who	PRON
ftr-464	2112	23	works	work	VERB
ftr-464	2112	24	in	in	ADP
ftr-464	2112	25	france	france	PROPN
ftr-464	2112	26	and	and	CCONJ
ftr-464	2112	27	makes	make	VERB
ftr-464	2112	28	contributions	contribution	NOUN
ftr-464	2112	29	to	to	ADP
ftr-464	2112	30	a	a	DET
ftr-464	2112	31	french	french	ADJ
ftr-464	2112	32	plan	plan	NOUN
ftr-464	2112	33	,	,	PUNCT
ftr-464	2112	34	and	and	CCONJ
ftr-464	2112	35	then	then	ADV
ftr-464	2112	36	resumes	resume	VERB
ftr-464	2112	37	residence	residence	NOUN
ftr-464	2112	38	in	in	ADP
ftr-464	2112	39	the	the	DET
ftr-464	2112	40	u.s	u.s	PROPN
ftr-464	2112	41	.	.	PROPN
ftr-464	2112	42	295	295	NUM
ftr-464	2112	43	.	.	PUNCT
ftr-464	2112	44	1983	1983	NUM
ftr-464	2112	45	protocol	protocol	NOUN
ftr-464	2112	46	,	,	PUNCT
ftr-464	2112	47	supra	supra	PROPN
ftr-464	2112	48	note	note	PROPN
ftr-464	2112	49	290	290	NUM
ftr-464	2112	50	,	,	PUNCT
ftr-464	2112	51	art	art	NOUN
ftr-464	2112	52	.	.	PUNCT
ftr-464	2113	1	9	9	NUM
ftr-464	2113	2	,	,	PUNCT
ftr-464	2113	3	i	i	PRON
ftr-464	2113	4	,	,	PUNCT
ftr-464	2113	5	replacing	replace	VERB
ftr-464	2113	6	art	art	NOUN
ftr-464	2113	7	.	.	PUNCT
ftr-464	2114	1	18	18	NUM
ftr-464	2114	2	,	,	PUNCT
ftr-464	2114	3	$	$	SYM
ftr-464	2114	4	1	1	NUM
ftr-464	2114	5	of	of	ADP
ftr-464	2114	6	the	the	DET
ftr-464	2114	7	treaty	treaty	NOUN
ftr-464	2114	8	.	.	PUNCT
ftr-464	2115	1	as	as	SCONJ
ftr-464	2115	2	signed	sign	VERB
ftr-464	2115	3	on	on	ADP
ftr-464	2115	4	sept	sept	PROPN
ftr-464	2115	5	.	.	PROPN
ftr-464	2115	6	26	26	NUM
ftr-464	2115	7	,	,	PUNCT
ftr-464	2115	8	1980	1980	NUM
ftr-464	2115	9	,	,	PUNCT
ftr-464	2115	10	the	the	DET
ftr-464	2115	11	provision	provision	NOUN
ftr-464	2115	12	stated	state	VERB
ftr-464	2115	13	that	that	SCONJ
ftr-464	2115	14	the	the	DET
ftr-464	2115	15	"	"	PUNCT
ftr-464	2115	16	amount	amount	NOUN
ftr-464	2115	17	of	of	ADP
ftr-464	2115	18	any	any	DET
ftr-464	2115	19	pension	pension	NOUN
ftr-464	2115	20	included	include	VERB
ftr-464	2115	21	in	in	ADP
ftr-464	2115	22	income	income	NOUN
ftr-464	2115	23	for	for	ADP
ftr-464	2115	24	the	the	DET
ftr-464	2115	25	purposes	purpose	NOUN
ftr-464	2115	26	of	of	ADP
ftr-464	2115	27	taxation	taxation	NOUN
ftr-464	2115	28	"	"	PUNCT
ftr-464	2115	29	in	in	ADP
ftr-464	2115	30	the	the	DET
ftr-464	2115	31	residence	residence	NOUN
ftr-464	2115	32	country	country	NOUN
ftr-464	2115	33	"	"	PUNCT
ftr-464	2115	34	shall	shall	AUX
ftr-464	2115	35	not	not	PART
ftr-464	2115	36	exceed	exceed	VERB
ftr-464	2115	37	the	the	DET
ftr-464	2115	38	amount	amount	NOUN
ftr-464	2115	39	that	that	PRON
ftr-464	2115	40	would	would	AUX
ftr-464	2115	41	be	be	AUX
ftr-464	2115	42	included	include	VERB
ftr-464	2115	43	"	"	PUNCT
ftr-464	2115	44	in	in	ADP
ftr-464	2115	45	the	the	DET
ftr-464	2115	46	source	source	NOUN
ftr-464	2115	47	country	country	NOUN
ftr-464	2115	48	if	if	SCONJ
ftr-464	2115	49	the	the	DET
ftr-464	2115	50	recipient	recipient	NOUN
ftr-464	2115	51	were	be	AUX
ftr-464	2115	52	a	a	DET
ftr-464	2115	53	resident	resident	NOUN
ftr-464	2115	54	there	there	ADV
ftr-464	2115	55	.	.	PUNCT
ftr-464	2116	1	u.s.canada	u.s.canada	PROPN
ftr-464	2116	2	income	income	PROPN
ftr-464	2116	3	tax	tax	PROPN
ftr-464	2116	4	treaty	treaty	NOUN
ftr-464	2116	5	,	,	PUNCT
ftr-464	2116	6	supra	supra	PROPN
ftr-464	2116	7	note	note	VERB
ftr-464	2116	8	146	146	NUM
ftr-464	2116	9	,	,	PUNCT
ftr-464	2116	10	art	art	NOUN
ftr-464	2116	11	.	.	PUNCT
ftr-464	2117	1	18	18	NUM
ftr-464	2117	2	,	,	PUNCT
ftr-464	2117	3	1	1	NUM
ftr-464	2117	4	.	.	PUNCT
ftr-464	2118	1	this	this	DET
ftr-464	2118	2	language	language	NOUN
ftr-464	2118	3	apparently	apparently	ADV
ftr-464	2118	4	left	leave	VERB
ftr-464	2118	5	the	the	DET
ftr-464	2118	6	implication	implication	NOUN
ftr-464	2118	7	that	that	SCONJ
ftr-464	2118	8	the	the	DET
ftr-464	2118	9	residence	residence	NOUN
ftr-464	2118	10	country	country	NOUN
ftr-464	2118	11	would	would	AUX
ftr-464	2118	12	have	have	AUX
ftr-464	2118	13	to	to	PART
ftr-464	2118	14	grant	grant	VERB
ftr-464	2118	15	a	a	DET
ftr-464	2118	16	"	"	PUNCT
ftr-464	2118	17	personal	personal	ADJ
ftr-464	2118	18	allowance	allowance	NOUN
ftr-464	2118	19	"	"	PUNCT
ftr-464	2118	20	granted	grant	VERB
ftr-464	2118	21	by	by	ADP
ftr-464	2118	22	[	[	X
ftr-464	2118	23	vol	vol	NOUN
ftr-464	2118	24	.	.	PUNCT
ftr-464	2119	1	3:6	3:6	NUM
ftr-464	2119	2	u.s	u.s	PROPN
ftr-464	2119	3	.	.	PROPN
ftr-464	2119	4	income	income	NOUN
ftr-464	2119	5	taxation	taxation	NOUN
ftr-464	2119	6	of	of	ADP
ftr-464	2119	7	cross	cross	ADJ
ftr-464	2119	8	-	-	ADJ
ftr-464	2119	9	border	border	ADJ
ftr-464	2119	10	pensions	pension	NOUN
ftr-464	2119	11	current	current	ADJ
ftr-464	2119	12	tax	tax	NOUN
ftr-464	2119	13	on	on	ADP
ftr-464	2119	14	contributions	contribution	NOUN
ftr-464	2119	15	or	or	CCONJ
ftr-464	2119	16	accrued	accrue	VERB
ftr-464	2119	17	benefits	benefit	NOUN
ftr-464	2119	18	in	in	ADP
ftr-464	2119	19	a	a	DET
ftr-464	2119	20	pension	pension	NOUN
ftr-464	2119	21	plan	plan	NOUN
ftr-464	2119	22	and	and	CCONJ
ftr-464	2119	23	thereafter	thereafter	ADV
ftr-464	2119	24	granted	grant	VERB
ftr-464	2119	25	basis	basis	NOUN
ftr-464	2119	26	for	for	ADP
ftr-464	2119	27	such	such	ADJ
ftr-464	2119	28	amounts	amount	NOUN
ftr-464	2119	29	,	,	PUNCT
ftr-464	2119	30	the	the	DET
ftr-464	2119	31	u.s	u.s	PROPN
ftr-464	2119	32	.	.	PROPN
ftr-464	2119	33	could	could	AUX
ftr-464	2119	34	not	not	PART
ftr-464	2119	35	,	,	PUNCT
ftr-464	2119	36	as	as	ADP
ftr-464	2119	37	the	the	DET
ftr-464	2119	38	residence	residence	NOUN
ftr-464	2119	39	country	country	NOUN
ftr-464	2119	40	,	,	PUNCT
ftr-464	2119	41	impose	impose	VERB
ftr-464	2119	42	a	a	DET
ftr-464	2119	43	tax	tax	NOUN
ftr-464	2119	44	on	on	ADP
ftr-464	2119	45	such	such	ADJ
ftr-464	2119	46	amounts	amount	NOUN
ftr-464	2119	47	at	at	ADP
ftr-464	2119	48	a	a	DET
ftr-464	2119	49	later	later	ADJ
ftr-464	2119	50	time	time	NOUN
ftr-464	2119	51	.	.	PUNCT
ftr-464	2120	1	a	a	DET
ftr-464	2120	2	similar	similar	ADJ
ftr-464	2120	3	provision	provision	NOUN
ftr-464	2120	4	has	have	AUX
ftr-464	2120	5	been	be	AUX
ftr-464	2120	6	included	include	VERB
ftr-464	2120	7	as	as	ADP
ftr-464	2120	8	a	a	DET
ftr-464	2120	9	limitation	limitation	NOUN
ftr-464	2120	10	on	on	ADP
ftr-464	2120	11	the	the	DET
ftr-464	2120	12	residence	residence	NOUN
ftr-464	2120	13	country	country	NOUN
ftr-464	2120	14	in	in	ADP
ftr-464	2120	15	the	the	DET
ftr-464	2120	16	1996	1996	NUM
ftr-464	2120	17	u.s	u.s	PROPN
ftr-464	2120	18	.	.	PROPN
ftr-464	2120	19	model	model	NOUN
ftr-464	2120	20	.	.	PUNCT
ftr-464	2120	21	"	"	PUNCT
ftr-464	2121	1	article	article	NOUN
ftr-464	2121	2	18	18	NUM
ftr-464	2121	3	,	,	PUNCT
ftr-464	2121	4	paragraph	paragraph	NOUN
ftr-464	2121	5	1	1	NUM
ftr-464	2121	6	of	of	ADP
ftr-464	2121	7	this	this	DET
ftr-464	2121	8	model	model	NOUN
ftr-464	2121	9	provides	provide	VERB
ftr-464	2121	10	that	that	SCONJ
ftr-464	2121	11	"	"	PUNCT
ftr-464	2121	12	pension	pension	NOUN
ftr-464	2121	13	distributions	distribution	NOUN
ftr-464	2121	14	...	...	PUNCT
ftr-464	2121	15	shall	shall	AUX
ftr-464	2121	16	be	be	AUX
ftr-464	2121	17	taxable	taxable	ADJ
ftr-464	2121	18	only	only	ADV
ftr-464	2121	19	in	in	ADP
ftr-464	2121	20	"	"	PUNCT
ftr-464	2121	21	the	the	DET
ftr-464	2121	22	residence	residence	NOUN
ftr-464	2121	23	state	state	NOUN
ftr-464	2121	24	,	,	PUNCT
ftr-464	2121	25	"	"	PUNCT
ftr-464	2121	26	but	but	CCONJ
ftr-464	2121	27	only297	only297	PROPN
ftr-464	2121	28	to	to	ADP
ftr-464	2121	29	the	the	DET
ftr-464	2121	30	extent	extent	NOUN
ftr-464	2121	31	not	not	PART
ftr-464	2121	32	included	include	VERB
ftr-464	2121	33	in	in	ADP
ftr-464	2121	34	taxable	taxable	ADJ
ftr-464	2121	35	income	income	NOUN
ftr-464	2121	36	in	in	ADP
ftr-464	2121	37	the	the	DET
ftr-464	2121	38	other	other	ADJ
ftr-464	2121	39	contracting	contracting	NOUN
ftr-464	2121	40	state	state	NOUN
ftr-464	2121	41	prior	prior	ADV
ftr-464	2121	42	to	to	ADP
ftr-464	2121	43	the	the	DET
ftr-464	2121	44	distribution	distribution	NOUN
ftr-464	2121	45	.	.	PUNCT
ftr-464	2122	1	""5	""5	VERB
ftr-464	2122	2	the	the	DET
ftr-464	2122	3	treasury	treasury	NOUN
ftr-464	2122	4	explained	explain	VERB
ftr-464	2122	5	that	that	SCONJ
ftr-464	2122	6	"	"	PUNCT
ftr-464	2122	7	[	[	X
ftr-464	2122	8	t]he	t]he	ADV
ftr-464	2122	9	exclusive	exclusive	ADJ
ftr-464	2122	10	residence	residence	NOUN
ftr-464	2122	11	-	-	PUNCT
ftr-464	2122	12	based	base	VERB
ftr-464	2122	13	taxation	taxation	NOUN
ftr-464	2122	14	provided	provide	VERB
ftr-464	2122	15	under	under	ADP
ftr-464	2122	16	...	...	PUNCT
ftr-464	2123	1	[	[	X
ftr-464	2123	2	article	article	NOUN
ftr-464	2123	3	18	18	NUM
ftr-464	2123	4	,	,	PUNCT
ftr-464	2123	5	paragraph	paragraph	NOUN
ftr-464	2123	6	1	1	NUM
ftr-464	2123	7	]	]	PUNCT
ftr-464	2123	8	is	be	AUX
ftr-464	2123	9	limited	limit	VERB
ftr-464	2123	10	to	to	ADP
ftr-464	2123	11	taxation	taxation	NOUN
ftr-464	2123	12	of	of	ADP
ftr-464	2123	13	amounts	amount	NOUN
ftr-464	2123	14	that	that	PRON
ftr-464	2123	15	were	be	AUX
ftr-464	2123	16	not	not	PART
ftr-464	2123	17	previously	previously	ADV
ftr-464	2123	18	included	include	VERB
ftr-464	2123	19	in	in	ADP
ftr-464	2123	20	taxable	taxable	ADJ
ftr-464	2123	21	income	income	NOUN
ftr-464	2123	22	in	in	ADP
ftr-464	2123	23	the	the	DET
ftr-464	2123	24	other	other	ADJ
ftr-464	2123	25	contracting	contracting	NOUN
ftr-464	2123	26	state	state	NOUN
ftr-464	2123	27	.	.	PUNCT
ftr-464	2124	1	"	"	PUNCT
ftr-464	2124	2	'	'	PUNCT
ftr-464	2124	3	99	99	NUM
ftr-464	2124	4	thus	thus	ADV
ftr-464	2124	5	,	,	PUNCT
ftr-464	2124	6	"	"	PUNCT
ftr-464	2124	7	if	if	SCONJ
ftr-464	2124	8	a	a	DET
ftr-464	2124	9	contracting	contracting	NOUN
ftr-464	2124	10	state	state	NOUN
ftr-464	2124	11	had	have	AUX
ftr-464	2124	12	imposed	impose	VERB
ftr-464	2124	13	tax	tax	NOUN
ftr-464	2124	14	on	on	ADP
ftr-464	2124	15	the	the	DET
ftr-464	2124	16	resident	resident	NOUN
ftr-464	2124	17	with	with	ADP
ftr-464	2124	18	respect	respect	NOUN
ftr-464	2124	19	to	to	ADP
ftr-464	2124	20	some	some	DET
ftr-464	2124	21	portion	portion	NOUN
ftr-464	2124	22	of	of	ADP
ftr-464	2124	23	a	a	DET
ftr-464	2124	24	pension	pension	NOUN
ftr-464	2124	25	plan	plan	NOUN
ftr-464	2124	26	's	's	PART
ftr-464	2124	27	earnings	earning	NOUN
ftr-464	2124	28	,	,	PUNCT
ftr-464	2124	29	subsequent	subsequent	ADJ
ftr-464	2124	30	distributions	distribution	NOUN
ftr-464	2124	31	to	to	ADP
ftr-464	2124	32	a	a	DET
ftr-464	2124	33	resident	resident	NOUN
ftr-464	2124	34	of	of	ADP
ftr-464	2124	35	the	the	DET
ftr-464	2124	36	other	other	ADJ
ftr-464	2124	37	state	state	NOUN
ftr-464	2124	38	would	would	AUX
ftr-464	2124	39	not	not	PART
ftr-464	2124	40	be	be	AUX
ftr-464	2124	41	taxable	taxable	ADJ
ftr-464	2124	42	in	in	ADP
ftr-464	2124	43	that	that	DET
ftr-464	2124	44	state	state	NOUN
ftr-464	2124	45	to	to	ADP
ftr-464	2124	46	the	the	DET
ftr-464	2124	47	extent	extent	NOUN
ftr-464	2124	48	the	the	DET
ftr-464	2124	49	distributions	distribution	NOUN
ftr-464	2124	50	were	be	AUX
ftr-464	2124	51	attributable	attributable	ADJ
ftr-464	2124	52	to	to	ADP
ftr-464	2124	53	such	such	ADJ
ftr-464	2124	54	amounts	amount	NOUN
ftr-464	2124	55	.	.	PUNCT
ftr-464	2124	56	'	'	PUNCT
ftr-464	2125	1	"	"	PUNCT
ftr-464	2125	2	10	10	NUM
ftr-464	2125	3	°	°	NOUN
ftr-464	2125	4	this	this	DET
ftr-464	2125	5	provision	provision	NOUN
ftr-464	2125	6	will	will	AUX
ftr-464	2125	7	affect	affect	VERB
ftr-464	2125	8	u.s	u.s	PROPN
ftr-464	2125	9	.	.	PROPN
ftr-464	2125	10	residence	residence	NOUN
ftr-464	2125	11	-	-	PUNCT
ftr-464	2125	12	based	base	VERB
ftr-464	2125	13	taxation	taxation	NOUN
ftr-464	2125	14	of	of	ADP
ftr-464	2125	15	a	a	DET
ftr-464	2125	16	pension	pension	NOUN
ftr-464	2125	17	only	only	ADV
ftr-464	2125	18	if	if	SCONJ
ftr-464	2125	19	u.s	u.s	PROPN
ftr-464	2125	20	.	.	PROPN
ftr-464	2125	21	tax	tax	NOUN
ftr-464	2125	22	is	be	AUX
ftr-464	2125	23	delayed	delay	VERB
ftr-464	2125	24	until	until	ADP
ftr-464	2125	25	the	the	DET
ftr-464	2125	26	time	time	NOUN
ftr-464	2125	27	of	of	ADP
ftr-464	2125	28	the	the	DET
ftr-464	2125	29	pension	pension	NOUN
ftr-464	2125	30	's	's	PART
ftr-464	2125	31	distribution	distribution	NOUN
ftr-464	2125	32	.	.	PUNCT
ftr-464	2126	1	therefore	therefore	ADV
ftr-464	2126	2	,	,	PUNCT
ftr-464	2126	3	this	this	DET
ftr-464	2126	4	provision	provision	NOUN
ftr-464	2126	5	's	's	PART
ftr-464	2126	6	impact	impact	NOUN
ftr-464	2126	7	will	will	AUX
ftr-464	2126	8	be	be	AUX
ftr-464	2126	9	only	only	ADV
ftr-464	2126	10	on	on	ADP
ftr-464	2126	11	(	(	PUNCT
ftr-464	2126	12	a	a	X
ftr-464	2126	13	)	)	PUNCT
ftr-464	2126	14	distributions	distribution	NOUN
ftr-464	2126	15	from	from	ADP
ftr-464	2126	16	a	a	DET
ftr-464	2126	17	u.s	u.s	PROPN
ftr-464	2126	18	.	.	PROPN
ftr-464	2126	19	qualified	qualified	ADJ
ftr-464	2126	20	plan	plan	NOUN
ftr-464	2126	21	or	or	CCONJ
ftr-464	2126	22	an	an	DET
ftr-464	2126	23	unfunded	unfunded	ADJ
ftr-464	2126	24	pension	pension	NOUN
ftr-464	2126	25	plan	plan	NOUN
ftr-464	2126	26	,	,	PUNCT
ftr-464	2126	27	or	or	CCONJ
ftr-464	2126	28	(	(	PUNCT
ftr-464	2126	29	b	b	NOUN
ftr-464	2126	30	)	)	PUNCT
ftr-464	2126	31	in	in	ADP
ftr-464	2126	32	the	the	DET
ftr-464	2126	33	case	case	NOUN
ftr-464	2126	34	of	of	ADP
ftr-464	2126	35	the	the	DET
ftr-464	2126	36	source	source	NOUN
ftr-464	2126	37	country	country	NOUN
ftr-464	2126	38	.	.	PUNCT
ftr-464	2127	1	to	to	PART
ftr-464	2127	2	counter	counter	VERB
ftr-464	2127	3	,	,	PUNCT
ftr-464	2127	4	this	this	DET
ftr-464	2127	5	language	language	NOUN
ftr-464	2127	6	was	be	AUX
ftr-464	2127	7	revised	revise	VERB
ftr-464	2127	8	by	by	ADP
ftr-464	2127	9	the	the	DET
ftr-464	2127	10	protocol	protocol	NOUN
ftr-464	2127	11	of	of	ADP
ftr-464	2127	12	june	june	PROPN
ftr-464	2127	13	14	14	NUM
ftr-464	2127	14	,	,	PUNCT
ftr-464	2127	15	1983	1983	NUM
ftr-464	2127	16	,	,	PUNCT
ftr-464	2127	17	art	art	NOUN
ftr-464	2127	18	9	9	NUM
ftr-464	2127	19	,	,	PUNCT
ftr-464	2127	20	1	1	NUM
ftr-464	2127	21	.	.	SYM
ftr-464	2127	22	1983	1983	NUM
ftr-464	2127	23	protocol	protocol	NOUN
ftr-464	2127	24	,	,	PUNCT
ftr-464	2127	25	supra	supra	PROPN
ftr-464	2127	26	note	note	PROPN
ftr-464	2127	27	290	290	NUM
ftr-464	2127	28	,	,	PUNCT
ftr-464	2127	29	art	art	NOUN
ftr-464	2127	30	.	.	PUNCT
ftr-464	2128	1	9	9	NUM
ftr-464	2128	2	,	,	PUNCT
ftr-464	2128	3	9	9	NUM
ftr-464	2128	4	1	1	NUM
ftr-464	2128	5	.	.	PUNCT
ftr-464	2129	1	under	under	ADP
ftr-464	2129	2	the	the	DET
ftr-464	2129	3	revised	revise	VERB
ftr-464	2129	4	version	version	NOUN
ftr-464	2129	5	.	.	PUNCT
ftr-464	2130	1	if	if	SCONJ
ftr-464	2130	2	s5,000	s5,000	PROPN
ftr-464	2130	3	of	of	ADP
ftr-464	2130	4	a	a	DET
ftr-464	2130	5	$	$	SYM
ftr-464	2130	6	10,000	10,000	NUM
ftr-464	2130	7	pension	pension	NOUN
ftr-464	2130	8	payment	payment	NOUN
ftr-464	2130	9	arising	arise	VERB
ftr-464	2130	10	in	in	ADP
ftr-464	2130	11	the	the	DET
ftr-464	2130	12	source	source	NOUN
ftr-464	2130	13	country	country	NOUN
ftr-464	2130	14	"	"	PUNCT
ftr-464	2130	15	would	would	AUX
ftr-464	2130	16	be	be	AUX
ftr-464	2130	17	excluded	exclude	VERB
ftr-464	2130	18	from	from	ADP
ftr-464	2130	19	taxable	taxable	ADJ
ftr-464	2130	20	income	income	NOUN
ftr-464	2130	21	as	as	ADP
ftr-464	2130	22	a	a	DET
ftr-464	2130	23	return	return	NOUN
ftr-464	2130	24	of	of	ADP
ftr-464	2130	25	capital	capital	NOUN
ftr-464	2130	26	"	"	PUNCT
ftr-464	2130	27	in	in	ADP
ftr-464	2130	28	the	the	DET
ftr-464	2130	29	source	source	NOUN
ftr-464	2130	30	country	country	NOUN
ftr-464	2130	31	"	"	PUNCT
ftr-464	2130	32	if	if	SCONJ
ftr-464	2130	33	the	the	DET
ftr-464	2130	34	recipient	recipient	NOUN
ftr-464	2130	35	were	be	AUX
ftr-464	2130	36	a	a	DET
ftr-464	2130	37	resident	resident	NOUN
ftr-464	2130	38	,	,	PUNCT
ftr-464	2130	39	"	"	PUNCT
ftr-464	2130	40	then	then	ADV
ftr-464	2130	41	the	the	DET
ftr-464	2130	42	$	$	SYM
ftr-464	2130	43	5,000	5,000	NUM
ftr-464	2130	44	should	should	AUX
ftr-464	2130	45	be	be	AUX
ftr-464	2130	46	exempted	exempt	VERB
ftr-464	2130	47	by	by	ADP
ftr-464	2130	48	the	the	DET
ftr-464	2130	49	residence	residence	NOUN
ftr-464	2130	50	country	country	NOUN
ftr-464	2130	51	;	;	PUNCT
ftr-464	2130	52	at	at	ADP
ftr-464	2130	53	the	the	DET
ftr-464	2130	54	same	same	ADJ
ftr-464	2130	55	time	time	NOUN
ftr-464	2130	56	,	,	PUNCT
ftr-464	2130	57	the	the	DET
ftr-464	2130	58	fact	fact	NOUN
ftr-464	2130	59	that	that	SCONJ
ftr-464	2130	60	the	the	DET
ftr-464	2130	61	source	source	NOUN
ftr-464	2130	62	country	country	NOUN
ftr-464	2130	63	"	"	PUNCT
ftr-464	2130	64	would	would	AUX
ftr-464	2130	65	also	also	ADV
ftr-464	2130	66	grant	grant	VERB
ftr-464	2130	67	a	a	DET
ftr-464	2130	68	personal	personal	ADJ
ftr-464	2130	69	allowance	allowance	NOUN
ftr-464	2130	70	as	as	ADP
ftr-464	2130	71	a	a	DET
ftr-464	2130	72	deduction	deduction	NOUN
ftr-464	2130	73	from	from	ADP
ftr-464	2130	74	gross	gross	ADJ
ftr-464	2130	75	income	income	NOUN
ftr-464	2130	76	if	if	SCONJ
ftr-464	2130	77	the	the	DET
ftr-464	2130	78	recipient	recipient	NOUN
ftr-464	2130	79	were	be	AUX
ftr-464	2130	80	a	a	DET
ftr-464	2130	81	resident	resident	NOUN
ftr-464	2130	82	"	"	PUNCT
ftr-464	2130	83	would	would	AUX
ftr-464	2130	84	not	not	PART
ftr-464	2130	85	result	result	VERB
ftr-464	2130	86	in	in	ADP
ftr-464	2130	87	an	an	DET
ftr-464	2130	88	increase	increase	NOUN
ftr-464	2130	89	in	in	ADP
ftr-464	2130	90	the	the	DET
ftr-464	2130	91	amount	amount	NOUN
ftr-464	2130	92	to	to	PART
ftr-464	2130	93	be	be	AUX
ftr-464	2130	94	exempted	exempt	VERB
ftr-464	2130	95	by	by	ADP
ftr-464	2130	96	the	the	DET
ftr-464	2130	97	residence	residence	NOUN
ftr-464	2130	98	country	country	NOUN
ftr-464	2130	99	.	.	PUNCT
ftr-464	2131	1	treasury	treasury	PROPN
ftr-464	2131	2	department	department	PROPN
ftr-464	2131	3	technical	technical	ADJ
ftr-464	2131	4	explanation	explanation	NOUN
ftr-464	2131	5	of	of	ADP
ftr-464	2131	6	the	the	DET
ftr-464	2131	7	u.s.-canada	u.s.-canada	PROPN
ftr-464	2131	8	income	income	PROPN
ftr-464	2131	9	tax	tax	PROPN
ftr-464	2131	10	treaty	treaty	PROPN
ftr-464	2131	11	,	,	PUNCT
ftr-464	2131	12	supra	supra	PROPN
ftr-464	2131	13	note	note	PROPN
ftr-464	2131	14	287	287	NUM
ftr-464	2131	15	,	,	PUNCT
ftr-464	2131	16	s	s	NOUN
ftr-464	2131	17	1950	1950	NUM
ftr-464	2131	18	,	,	PUNCT
ftr-464	2131	19	21,069	21,069	NUM
ftr-464	2131	20	.	.	PUNCT
ftr-464	2132	1	see	see	VERB
ftr-464	2132	2	also	also	ADV
ftr-464	2132	3	klein	klein	PROPN
ftr-464	2132	4	,	,	PUNCT
ftr-464	2132	5	supra	supra	PROPN
ftr-464	2132	6	note	note	PROPN
ftr-464	2132	7	72	72	NUM
ftr-464	2132	8	,	,	PUNCT
ftr-464	2132	9	at	at	ADP
ftr-464	2132	10	382	382	NUM
ftr-464	2132	11	(	(	PUNCT
ftr-464	2132	12	stating	state	VERB
ftr-464	2132	13	that	that	SCONJ
ftr-464	2132	14	the	the	DET
ftr-464	2132	15	provision	provision	NOUN
ftr-464	2132	16	is	be	AUX
ftr-464	2132	17	"	"	PUNCT
ftr-464	2132	18	believed	believe	VERB
ftr-464	2132	19	...	...	PUNCT
ftr-464	2132	20	to	to	PART
ftr-464	2132	21	make	make	VERB
ftr-464	2132	22	any	any	DET
ftr-464	2132	23	basis	basis	NOUN
ftr-464	2132	24	in	in	ADP
ftr-464	2132	25	the	the	DET
ftr-464	2132	26	pension	pension	NOUN
ftr-464	2132	27	created	create	VERB
ftr-464	2132	28	in	in	ADP
ftr-464	2132	29	one	one	NUM
ftr-464	2132	30	country	country	NOUN
ftr-464	2132	31	recoverable	recoverable	ADJ
ftr-464	2132	32	tax	tax	NOUN
ftr-464	2132	33	-	-	PUNCT
ftr-464	2132	34	free	free	ADJ
ftr-464	2132	35	in	in	ADP
ftr-464	2132	36	the	the	DET
ftr-464	2132	37	other	other	ADJ
ftr-464	2132	38	country	country	NOUN
ftr-464	2132	39	.	.	PUNCT
ftr-464	2132	40	"	"	PUNCT
ftr-464	2132	41	)	)	PUNCT
ftr-464	2132	42	.	.	PUNCT
ftr-464	2133	1	296	296	NUM
ftr-464	2133	2	.	.	X
ftr-464	2133	3	1996	1996	NUM
ftr-464	2133	4	u.s	u.s	PROPN
ftr-464	2133	5	.	.	PROPN
ftr-464	2133	6	model	model	PROPN
ftr-464	2133	7	,	,	PUNCT
ftr-464	2133	8	supra	supra	PROPN
ftr-464	2133	9	note	note	NOUN
ftr-464	2134	1	2	2	X
ftr-464	2134	2	.	.	PUNCT
ftr-464	2135	1	this	this	DET
ftr-464	2135	2	provision	provision	NOUN
ftr-464	2135	3	is	be	AUX
ftr-464	2135	4	not	not	PART
ftr-464	2135	5	exempted	exempt	VERB
ftr-464	2135	6	from	from	ADP
ftr-464	2135	7	the	the	DET
ftr-464	2135	8	savings	saving	NOUN
ftr-464	2135	9	clause	clause	NOUN
ftr-464	2135	10	.	.	PUNCT
ftr-464	2136	1	i	i	PRON
ftr-464	2136	2	d.	d.	PROPN
ftr-464	2136	3	art	art	PROPN
ftr-464	2136	4	.	.	PUNCT
ftr-464	2137	1	1	1	NUM
ftr-464	2137	2	,	,	PUNCT
ftr-464	2137	3	91	91	NUM
ftr-464	2137	4	4	4	NUM
ftr-464	2137	5	;	;	PUNCT
ftr-464	2137	6	1996	1996	NUM
ftr-464	2137	7	treasury	treasury	NOUN
ftr-464	2137	8	explanation	explanation	NOUN
ftr-464	2137	9	.	.	PUNCT
ftr-464	2138	1	supra	supra	PROPN
ftr-464	2138	2	note	note	VERB
ftr-464	2138	3	2	2	NUM
ftr-464	2138	4	1	1	NUM
ftr-464	2138	5	259	259	NUM
ftr-464	2138	6	.	.	PUNCT
ftr-464	2139	1	this	this	DET
ftr-464	2139	2	result	result	NOUN
ftr-464	2139	3	is	be	AUX
ftr-464	2139	4	perhaps	perhaps	ADV
ftr-464	2139	5	unintended	unintended	ADJ
ftr-464	2139	6	.	.	PUNCT
ftr-464	2140	1	297	297	NUM
ftr-464	2140	2	.	.	PUNCT
ftr-464	2140	3	1996	1996	NUM
ftr-464	2141	1	u.s	u.s	PROPN
ftr-464	2141	2	.	.	PROPN
ftr-464	2141	3	model	model	PROPN
ftr-464	2141	4	,	,	PUNCT
ftr-464	2141	5	supra	supra	PROPN
ftr-464	2141	6	note	note	NOUN
ftr-464	2141	7	2	2	NUM
ftr-464	2141	8	,	,	PUNCT
ftr-464	2141	9	art	art	NOUN
ftr-464	2141	10	.	.	PUNCT
ftr-464	2142	1	18	18	NUM
ftr-464	2142	2	,	,	PUNCT
ftr-464	2142	3	$	$	SYM
ftr-464	2142	4	1	1	NUM
ftr-464	2142	5	.	.	PUNCT
ftr-464	2143	1	this	this	DET
ftr-464	2143	2	language	language	NOUN
ftr-464	2143	3	is	be	AUX
ftr-464	2143	4	ambiguous	ambiguous	ADJ
ftr-464	2143	5	due	due	ADP
ftr-464	2143	6	to	to	ADP
ftr-464	2143	7	the	the	DET
ftr-464	2143	8	double	double	ADJ
ftr-464	2143	9	use	use	NOUN
ftr-464	2143	10	of	of	ADP
ftr-464	2143	11	the	the	DET
ftr-464	2143	12	term	term	NOUN
ftr-464	2143	13	"	"	PUNCT
ftr-464	2143	14	only	only	ADV
ftr-464	2143	15	.	.	PUNCT
ftr-464	2143	16	"	"	PUNCT
ftr-464	2144	1	the	the	DET
ftr-464	2144	2	language	language	NOUN
ftr-464	2144	3	could	could	AUX
ftr-464	2144	4	be	be	AUX
ftr-464	2144	5	interpreted	interpret	VERB
ftr-464	2144	6	to	to	PART
ftr-464	2144	7	mean	mean	VERB
ftr-464	2144	8	that	that	SCONJ
ftr-464	2144	9	the	the	DET
ftr-464	2144	10	residence	residence	NOUN
ftr-464	2144	11	country	country	NOUN
ftr-464	2144	12	can	can	AUX
ftr-464	2144	13	tax	tax	VERB
ftr-464	2144	14	the	the	DET
ftr-464	2144	15	full	full	ADJ
ftr-464	2144	16	amount	amount	NOUN
ftr-464	2144	17	in	in	ADP
ftr-464	2144	18	all	all	DET
ftr-464	2144	19	cases	case	NOUN
ftr-464	2144	20	,	,	PUNCT
ftr-464	2144	21	but	but	CCONJ
ftr-464	2144	22	that	that	SCONJ
ftr-464	2144	23	its	its	PRON
ftr-464	2144	24	jurisdiction	jurisdiction	NOUN
ftr-464	2144	25	to	to	ADP
ftr-464	2144	26	tax	tax	NOUN
ftr-464	2144	27	is	be	AUX
ftr-464	2144	28	not	not	PART
ftr-464	2144	29	exclusive	exclusive	ADJ
ftr-464	2144	30	when	when	SCONJ
ftr-464	2144	31	the	the	DET
ftr-464	2144	32	other	other	ADJ
ftr-464	2144	33	country	country	NOUN
ftr-464	2144	34	has	have	AUX
ftr-464	2144	35	previously	previously	ADV
ftr-464	2144	36	taxed	tax	VERB
ftr-464	2144	37	.	.	PUNCT
ftr-464	2145	1	however	however	ADV
ftr-464	2145	2	,	,	PUNCT
ftr-464	2145	3	the	the	DET
ftr-464	2145	4	treasury	treasury	NOUN
ftr-464	2145	5	's	's	PART
ftr-464	2145	6	technical	technical	ADJ
ftr-464	2145	7	explanation	explanation	NOUN
ftr-464	2145	8	does	do	AUX
ftr-464	2145	9	not	not	PART
ftr-464	2145	10	adopt	adopt	VERB
ftr-464	2145	11	this	this	DET
ftr-464	2145	12	interpretation	interpretation	NOUN
ftr-464	2145	13	.	.	PUNCT
ftr-464	2146	1	see	see	VERB
ftr-464	2146	2	infra	infra	NOUN
ftr-464	2146	3	notes	note	VERB
ftr-464	2146	4	299	299	NUM
ftr-464	2146	5	-	-	SYM
ftr-464	2146	6	300	300	NUM
ftr-464	2146	7	and	and	CCONJ
ftr-464	2146	8	accompanying	accompany	VERB
ftr-464	2146	9	text	text	NOUN
ftr-464	2146	10	.	.	PUNCT
ftr-464	2147	1	298	298	NUM
ftr-464	2147	2	.	.	X
ftr-464	2147	3	1996	1996	NUM
ftr-464	2147	4	u.s	u.s	PROPN
ftr-464	2147	5	.	.	PROPN
ftr-464	2147	6	model	model	PROPN
ftr-464	2147	7	,	,	PUNCT
ftr-464	2147	8	supra	supra	PROPN
ftr-464	2147	9	note	note	NOUN
ftr-464	2147	10	2	2	NUM
ftr-464	2147	11	,	,	PUNCT
ftr-464	2147	12	art	art	NOUN
ftr-464	2147	13	.	.	PUNCT
ftr-464	2148	1	18	18	NUM
ftr-464	2148	2	,	,	PUNCT
ftr-464	2148	3	1	1	NUM
ftr-464	2148	4	.	.	SYM
ftr-464	2148	5	299	299	NUM
ftr-464	2148	6	.	.	NOUN
ftr-464	2148	7	1996	1996	NUM
ftr-464	2148	8	treasury	treasury	PROPN
ftr-464	2148	9	explanation	explanation	NOUN
ftr-464	2148	10	,	,	PUNCT
ftr-464	2148	11	supra	supra	PROPN
ftr-464	2148	12	note	note	NOUN
ftr-464	2148	13	2	2	NUM
ftr-464	2148	14	,	,	PUNCT
ftr-464	2148	15	1	1	NUM
ftr-464	2148	16	246	246	NUM
ftr-464	2148	17	.	.	PUNCT
ftr-464	2149	1	300	300	NUM
ftr-464	2149	2	.	.	PUNCT
ftr-464	2150	1	i	i	PRON
ftr-464	2150	2	d.	d.	PROPN
ftr-464	2150	3	treasury	treasury	PROPN
ftr-464	2150	4	states	state	VERB
ftr-464	2150	5	that	that	SCONJ
ftr-464	2150	6	"	"	PUNCT
ftr-464	2150	7	[	[	X
ftr-464	2150	8	i]n	i]n	NOUN
ftr-464	2150	9	determining	determine	VERB
ftr-464	2150	10	the	the	DET
ftr-464	2150	11	amount	amount	NOUN
ftr-464	2150	12	of	of	ADP
ftr-464	2150	13	a	a	DET
ftr-464	2150	14	distribution	distribution	NOUN
ftr-464	2150	15	that	that	PRON
ftr-464	2150	16	is	be	AUX
ftr-464	2150	17	attributable	attributable	ADJ
ftr-464	2150	18	to	to	ADP
ftr-464	2150	19	previously	previously	ADV
ftr-464	2150	20	taxed	tax	VERB
ftr-464	2150	21	amounts	amount	NOUN
ftr-464	2150	22	,	,	PUNCT
ftr-464	2150	23	the	the	DET
ftr-464	2150	24	ordering	ordering	NOUN
ftr-464	2150	25	rules	rule	NOUN
ftr-464	2150	26	of	of	ADP
ftr-464	2150	27	the	the	DET
ftr-464	2150	28	residence	residence	NOUN
ftr-464	2150	29	state	state	NOUN
ftr-464	2150	30	will	will	AUX
ftr-464	2150	31	be	be	AUX
ftr-464	2150	32	applied	apply	VERB
ftr-464	2150	33	.	.	PUNCT
ftr-464	2150	34	"	"	PUNCT
ftr-464	2151	1	i	i	PRON
ftr-464	2151	2	d.	d.	PROPN
ftr-464	2151	3	in	in	ADP
ftr-464	2151	4	particular	particular	ADJ
ftr-464	2151	5	,	,	PUNCT
ftr-464	2151	6	"	"	PUNCT
ftr-464	2151	7	[	[	X
ftr-464	2151	8	t]he	t]he	ADV
ftr-464	2151	9	united	united	ADJ
ftr-464	2151	10	states	state	NOUN
ftr-464	2151	11	will	will	AUX
ftr-464	2151	12	treat	treat	VERB
ftr-464	2151	13	any	any	DET
ftr-464	2151	14	amount	amount	NOUN
ftr-464	2151	15	that	that	PRON
ftr-464	2151	16	has	have	AUX
ftr-464	2151	17	increased	increase	VERB
ftr-464	2151	18	the	the	DET
ftr-464	2151	19	recipient	recipient	NOUN
ftr-464	2151	20	's	's	PART
ftr-464	2151	21	'	'	PUNCT
ftr-464	2151	22	investment	investment	NOUN
ftr-464	2151	23	in	in	ADP
ftr-464	2151	24	the	the	DET
ftr-464	2151	25	contract	contract	NOUN
ftr-464	2151	26	'	'	PUNCT
ftr-464	2151	27	(	(	PUNCT
ftr-464	2151	28	as	as	SCONJ
ftr-464	2151	29	defined	define	VERB
ftr-464	2151	30	in	in	ADP
ftr-464	2151	31	section	section	NOUN
ftr-464	2151	32	72	72	NUM
ftr-464	2151	33	)	)	PUNCT
ftr-464	2151	34	as	as	ADP
ftr-464	2151	35	having	having	AUX
ftr-464	2151	36	been	be	AUX
ftr-464	2151	37	previously	previously	ADV
ftr-464	2151	38	included	include	VERB
ftr-464	2151	39	in	in	ADP
ftr-464	2151	40	taxable	taxable	ADJ
ftr-464	2151	41	income	income	NOUN
ftr-464	2151	42	.	.	PUNCT
ftr-464	2151	43	"	"	PUNCT
ftr-464	2152	1	i	i	PRON
ftr-464	2152	2	d.	d.	PROPN
ftr-464	2152	3	19961	19961	NUM
ftr-464	2152	4	florida	florida	PROPN
ftr-464	2152	5	tax	tax	NOUN
ftr-464	2152	6	review	review	NOUN
ftr-464	2152	7	distributions	distribution	NOUN
ftr-464	2152	8	from	from	ADP
ftr-464	2152	9	a	a	DET
ftr-464	2152	10	funded	fund	VERB
ftr-464	2152	11	nonqualified	nonqualified	ADJ
ftr-464	2152	12	plan	plan	NOUN
ftr-464	2152	13	(	(	PUNCT
ftr-464	2152	14	u.s	u.s	PROPN
ftr-464	2152	15	.	.	PROPN
ftr-464	2152	16	or	or	CCONJ
ftr-464	2152	17	foreign	foreign	ADJ
ftr-464	2152	18	)	)	PUNCT
ftr-464	2152	19	,	,	PUNCT
ftr-464	2152	20	only	only	ADV
ftr-464	2152	21	to	to	ADP
ftr-464	2152	22	the	the	DET
ftr-464	2152	23	extent	extent	NOUN
ftr-464	2152	24	benefits	benefit	NOUN
ftr-464	2152	25	have	have	AUX
ftr-464	2152	26	avoided	avoid	VERB
ftr-464	2152	27	earlier	early	ADJ
ftr-464	2152	28	u.s	u.s	PROPN
ftr-464	2152	29	.	.	PROPN
ftr-464	2152	30	taxation	taxation	NOUN
ftr-464	2152	31	because	because	SCONJ
ftr-464	2152	32	the	the	DET
ftr-464	2152	33	benefits	benefit	NOUN
ftr-464	2152	34	are	be	AUX
ftr-464	2152	35	forfeitable	forfeitable	ADJ
ftr-464	2152	36	or	or	CCONJ
ftr-464	2152	37	the	the	DET
ftr-464	2152	38	individual	individual	NOUN
ftr-464	2152	39	is	be	AUX
ftr-464	2152	40	not	not	PART
ftr-464	2152	41	a	a	DET
ftr-464	2152	42	highly	highly	ADV
ftr-464	2152	43	compensated	compensate	VERB
ftr-464	2152	44	individual	individual	NOUN
ftr-464	2152	45	.	.	PUNCT
ftr-464	2153	1	for	for	ADP
ftr-464	2153	2	example	example	NOUN
ftr-464	2153	3	,	,	PUNCT
ftr-464	2153	4	suppose	suppose	VERB
ftr-464	2153	5	a	a	DET
ftr-464	2153	6	u.s	u.s	PROPN
ftr-464	2153	7	.	.	PROPN
ftr-464	2153	8	citizen	citizen	PROPN
ftr-464	2153	9	,	,	PUNCT
ftr-464	2153	10	who	who	PRON
ftr-464	2153	11	is	be	AUX
ftr-464	2153	12	resident	resident	ADJ
ftr-464	2153	13	and	and	CCONJ
ftr-464	2153	14	performing	perform	VERB
ftr-464	2153	15	services	service	NOUN
ftr-464	2153	16	in	in	ADP
ftr-464	2153	17	a	a	DET
ftr-464	2153	18	treaty	treaty	NOUN
ftr-464	2153	19	country	country	NOUN
ftr-464	2153	20	,	,	PUNCT
ftr-464	2153	21	were	be	AUX
ftr-464	2153	22	to	to	PART
ftr-464	2153	23	participate	participate	VERB
ftr-464	2153	24	in	in	ADP
ftr-464	2153	25	a	a	DET
ftr-464	2153	26	u.s	u.s	PROPN
ftr-464	2153	27	.	.	PROPN
ftr-464	2153	28	qualified	qualified	ADJ
ftr-464	2153	29	pension	pension	NOUN
ftr-464	2153	30	plan	plan	NOUN
ftr-464	2153	31	and	and	CCONJ
ftr-464	2153	32	the	the	DET
ftr-464	2153	33	treaty	treaty	NOUN
ftr-464	2153	34	country	country	NOUN
ftr-464	2153	35	were	be	AUX
ftr-464	2153	36	to	to	PART
ftr-464	2153	37	impose	impose	VERB
ftr-464	2153	38	a	a	DET
ftr-464	2153	39	current	current	ADJ
ftr-464	2153	40	tax	tax	NOUN
ftr-464	2153	41	on	on	ADP
ftr-464	2153	42	contributions	contribution	NOUN
ftr-464	2153	43	and	and	CCONJ
ftr-464	2153	44	plan	plan	VERB
ftr-464	2153	45	earnings	earning	NOUN
ftr-464	2153	46	(	(	PUNCT
ftr-464	2153	47	notwithstanding	notwithstanding	ADP
ftr-464	2153	48	the	the	DET
ftr-464	2153	49	1996	1996	NUM
ftr-464	2153	50	model	model	NOUN
ftr-464	2153	51	's	's	PART
ftr-464	2153	52	rules	rule	NOUN
ftr-464	2153	53	limiting	limit	VERB
ftr-464	2153	54	source	source	NOUN
ftr-464	2153	55	taxation	taxation	NOUN
ftr-464	2153	56	of	of	ADP
ftr-464	2153	57	home	home	NOUN
ftr-464	2153	58	country	country	NOUN
ftr-464	2153	59	pensionsa"1	pensionsa"1	PROPN
ftr-464	2153	60	)	)	PUNCT
ftr-464	2153	61	;	;	PUNCT
ftr-464	2153	62	upon	upon	SCONJ
ftr-464	2153	63	retirement	retirement	NOUN
ftr-464	2153	64	,	,	PUNCT
ftr-464	2153	65	the	the	DET
ftr-464	2153	66	individual	individual	NOUN
ftr-464	2153	67	becomes	become	VERB
ftr-464	2153	68	a	a	DET
ftr-464	2153	69	u.s	u.s	PROPN
ftr-464	2153	70	.	.	PROPN
ftr-464	2153	71	resident	resident	NOUN
ftr-464	2153	72	.	.	PUNCT
ftr-464	2154	1	under	under	ADP
ftr-464	2154	2	the	the	DET
ftr-464	2154	3	1996	1996	NUM
ftr-464	2154	4	u.s	u.s	PROPN
ftr-464	2154	5	.	.	PROPN
ftr-464	2154	6	model	model	PROPN
ftr-464	2154	7	,	,	PUNCT
ftr-464	2154	8	the	the	DET
ftr-464	2154	9	u.s	u.s	PROPN
ftr-464	2154	10	.	.	PROPN
ftr-464	2154	11	would	would	AUX
ftr-464	2154	12	be	be	AUX
ftr-464	2154	13	barred	bar	VERB
ftr-464	2154	14	from	from	ADP
ftr-464	2154	15	taxing	tax	VERB
ftr-464	2154	16	the	the	DET
ftr-464	2154	17	distribution	distribution	NOUN
ftr-464	2154	18	since	since	SCONJ
ftr-464	2154	19	that	that	DET
ftr-464	2154	20	amount	amount	NOUN
ftr-464	2154	21	was	be	AUX
ftr-464	2154	22	already	already	ADV
ftr-464	2154	23	taxed	tax	VERB
ftr-464	2154	24	by	by	ADP
ftr-464	2154	25	the	the	DET
ftr-464	2154	26	other	other	ADJ
ftr-464	2154	27	country.3	country.3	PROPN
ftr-464	2154	28	°	°	PROPN
ftr-464	2154	29	2	2	NUM
ftr-464	2154	30	a	a	DET
ftr-464	2154	31	further	further	ADJ
ftr-464	2154	32	example	example	NOUN
ftr-464	2154	33	would	would	AUX
ftr-464	2154	34	be	be	AUX
ftr-464	2154	35	the	the	DET
ftr-464	2154	36	case	case	NOUN
ftr-464	2154	37	of	of	ADP
ftr-464	2154	38	a	a	DET
ftr-464	2154	39	u.s	u.s	PROPN
ftr-464	2154	40	.	.	PROPN
ftr-464	2154	41	citizen	citizen	PROPN
ftr-464	2154	42	who	who	PRON
ftr-464	2154	43	performs	perform	VERB
ftr-464	2154	44	services	service	NOUN
ftr-464	2154	45	in	in	ADP
ftr-464	2154	46	a	a	DET
ftr-464	2154	47	treaty	treaty	NOUN
ftr-464	2154	48	country	country	NOUN
ftr-464	2154	49	and	and	CCONJ
ftr-464	2154	50	participates	participate	VERB
ftr-464	2154	51	in	in	ADP
ftr-464	2154	52	a	a	DET
ftr-464	2154	53	pension	pension	NOUN
ftr-464	2154	54	plan	plan	NOUN
ftr-464	2154	55	located	locate	VERB
ftr-464	2154	56	there	there	ADV
ftr-464	2154	57	,	,	PUNCT
ftr-464	2154	58	and	and	CCONJ
ftr-464	2154	59	who	who	PRON
ftr-464	2154	60	is	be	AUX
ftr-464	2154	61	not	not	PART
ftr-464	2154	62	a	a	DET
ftr-464	2154	63	highly	highly	ADV
ftr-464	2154	64	compensated	compensate	VERB
ftr-464	2154	65	employee	employee	NOUN
ftr-464	2154	66	.	.	PUNCT
ftr-464	2155	1	the	the	DET
ftr-464	2155	2	u.s	u.s	PROPN
ftr-464	2155	3	.	.	PROPN
ftr-464	2155	4	would	would	AUX
ftr-464	2155	5	impose	impose	VERB
ftr-464	2155	6	a	a	DET
ftr-464	2155	7	current	current	ADJ
ftr-464	2155	8	tax	tax	NOUN
ftr-464	2155	9	on	on	ADP
ftr-464	2155	10	nonforfeitable	nonforfeitable	ADJ
ftr-464	2155	11	contributions	contribution	NOUN
ftr-464	2155	12	to	to	ADP
ftr-464	2155	13	the	the	DET
ftr-464	2155	14	plan	plan	NOUN
ftr-464	2155	15	,	,	PUNCT
ftr-464	2155	16	but	but	CCONJ
ftr-464	2155	17	not	not	PART
ftr-464	2155	18	on	on	ADP
ftr-464	2155	19	plan	plan	NOUN
ftr-464	2155	20	earnings	earning	NOUN
ftr-464	2155	21	.	.	PUNCT
ftr-464	2156	1	assume	assume	VERB
ftr-464	2156	2	that	that	SCONJ
ftr-464	2156	3	the	the	DET
ftr-464	2156	4	foreign	foreign	ADJ
ftr-464	2156	5	country	country	NOUN
ftr-464	2156	6	imposes	impose	VERB
ftr-464	2156	7	a	a	DET
ftr-464	2156	8	current	current	ADJ
ftr-464	2156	9	tax	tax	NOUN
ftr-464	2156	10	on	on	ADP
ftr-464	2156	11	plan	plan	NOUN
ftr-464	2156	12	earnings	earning	NOUN
ftr-464	2156	13	and	and	CCONJ
ftr-464	2156	14	that	that	SCONJ
ftr-464	2156	15	,	,	PUNCT
ftr-464	2156	16	prior	prior	ADV
ftr-464	2156	17	to	to	ADP
ftr-464	2156	18	the	the	DET
ftr-464	2156	19	time	time	NOUN
ftr-464	2156	20	of	of	ADP
ftr-464	2156	21	distribution	distribution	NOUN
ftr-464	2156	22	,	,	PUNCT
ftr-464	2156	23	the	the	DET
ftr-464	2156	24	individual	individual	NOUN
ftr-464	2156	25	becomes	become	VERB
ftr-464	2156	26	a	a	DET
ftr-464	2156	27	u.s	u.s	PROPN
ftr-464	2156	28	.	.	PROPN
ftr-464	2156	29	resident	resident	NOUN
ftr-464	2156	30	.	.	PUNCT
ftr-464	2157	1	in	in	ADP
ftr-464	2157	2	that	that	DET
ftr-464	2157	3	case	case	NOUN
ftr-464	2157	4	,	,	PUNCT
ftr-464	2157	5	the	the	DET
ftr-464	2157	6	u.s	u.s	PROPN
ftr-464	2157	7	.	.	PROPN
ftr-464	2157	8	would	would	AUX
ftr-464	2157	9	not	not	PART
ftr-464	2157	10	tax	tax	VERB
ftr-464	2157	11	any	any	DET
ftr-464	2157	12	part	part	NOUN
ftr-464	2157	13	of	of	ADP
ftr-464	2157	14	the	the	DET
ftr-464	2157	15	distribution	distribution	NOUN
ftr-464	2157	16	from	from	ADP
ftr-464	2157	17	the	the	DET
ftr-464	2157	18	foreign	foreign	ADJ
ftr-464	2157	19	plan	plan	NOUN
ftr-464	2157	20	.	.	PUNCT
ftr-464	2158	1	the	the	DET
ftr-464	2158	2	contributions	contribution	NOUN
ftr-464	2158	3	were	be	AUX
ftr-464	2158	4	previously	previously	ADV
ftr-464	2158	5	taxed	tax	VERB
ftr-464	2158	6	by	by	ADP
ftr-464	2158	7	the	the	DET
ftr-464	2158	8	u.s	u.s	PROPN
ftr-464	2158	9	.	.	PROPN
ftr-464	2158	10	;	;	PUNCT
ftr-464	2158	11	and	and	CCONJ
ftr-464	2158	12	,	,	PUNCT
ftr-464	2158	13	under	under	ADP
ftr-464	2158	14	the	the	DET
ftr-464	2158	15	1996	1996	NUM
ftr-464	2158	16	u.s	u.s	PROPN
ftr-464	2158	17	.	.	PROPN
ftr-464	2158	18	model	model	PROPN
ftr-464	2158	19	,	,	PUNCT
ftr-464	2158	20	the	the	DET
ftr-464	2158	21	u.s	u.s	PROPN
ftr-464	2158	22	.	.	PROPN
ftr-464	2158	23	is	be	AUX
ftr-464	2158	24	barred	bar	VERB
ftr-464	2158	25	from	from	ADP
ftr-464	2158	26	taxing	tax	VERB
ftr-464	2158	27	the	the	DET
ftr-464	2158	28	earnings	earning	NOUN
ftr-464	2158	29	because	because	SCONJ
ftr-464	2158	30	they	they	PRON
ftr-464	2158	31	were	be	AUX
ftr-464	2158	32	previously	previously	ADV
ftr-464	2158	33	taxed	tax	VERB
ftr-464	2158	34	by	by	ADP
ftr-464	2158	35	the	the	DET
ftr-464	2158	36	other	other	ADJ
ftr-464	2158	37	country	country	NOUN
ftr-464	2158	38	.	.	PUNCT
ftr-464	2159	1	4	4	X
ftr-464	2159	2	.	.	X
ftr-464	2159	3	possibilities	possibility	NOUN
ftr-464	2159	4	for	for	ADP
ftr-464	2159	5	manipulation	manipulation	NOUN
ftr-464	2159	6	of	of	ADP
ftr-464	2159	7	timing	timing	NOUN
ftr-464	2159	8	differences.-in	differences.-in	VERB
ftr-464	2159	9	an	an	DET
ftr-464	2159	10	entirely	entirely	ADV
ftr-464	2159	11	domestic	domestic	ADJ
ftr-464	2159	12	context	context	NOUN
ftr-464	2159	13	,	,	PUNCT
ftr-464	2159	14	deferral	deferral	NOUN
ftr-464	2159	15	of	of	ADP
ftr-464	2159	16	an	an	DET
ftr-464	2159	17	employee	employee	NOUN
ftr-464	2159	18	's	's	PART
ftr-464	2159	19	tax	tax	NOUN
ftr-464	2159	20	liability	liability	NOUN
ftr-464	2159	21	with	with	ADP
ftr-464	2159	22	respect	respect	NOUN
ftr-464	2159	23	to	to	ADP
ftr-464	2159	24	nonforfeitable	nonforfeitable	ADJ
ftr-464	2159	25	retirement	retirement	NOUN
ftr-464	2159	26	benefits	benefit	NOUN
ftr-464	2159	27	is	be	AUX
ftr-464	2159	28	conditioned	condition	VERB
ftr-464	2159	29	upon	upon	SCONJ
ftr-464	2159	30	compliance	compliance	NOUN
ftr-464	2159	31	with	with	ADP
ftr-464	2159	32	the	the	DET
ftr-464	2159	33	rules	rule	NOUN
ftr-464	2159	34	for	for	ADP
ftr-464	2159	35	qualified	qualified	ADJ
ftr-464	2159	36	pension	pension	NOUN
ftr-464	2159	37	plans	plan	NOUN
ftr-464	2159	38	(	(	PUNCT
ftr-464	2159	39	or	or	CCONJ
ftr-464	2159	40	iras	ira	NOUN
ftr-464	2159	41	)	)	PUNCT
ftr-464	2159	42	or	or	CCONJ
ftr-464	2159	43	upon	upon	SCONJ
ftr-464	2159	44	deferral	deferral	NOUN
ftr-464	2159	45	of	of	ADP
ftr-464	2159	46	the	the	DET
ftr-464	2159	47	employer	employer	NOUN
ftr-464	2159	48	's	's	PART
ftr-464	2159	49	deduction	deduction	NOUN
ftr-464	2159	50	for	for	ADP
ftr-464	2159	51	compensation	compensation	NOUN
ftr-464	2159	52	and	and	CCONJ
ftr-464	2159	53	treatment	treatment	NOUN
ftr-464	2159	54	of	of	ADP
ftr-464	2159	55	the	the	DET
ftr-464	2159	56	employer	employer	NOUN
ftr-464	2159	57	as	as	ADP
ftr-464	2159	58	continued	continue	VERB
ftr-464	2159	59	owner	owner	NOUN
ftr-464	2159	60	of	of	ADP
ftr-464	2159	61	the	the	DET
ftr-464	2159	62	pension	pension	NOUN
ftr-464	2159	63	assets	asset	NOUN
ftr-464	2159	64	.	.	PUNCT
ftr-464	2160	1	these	these	DET
ftr-464	2160	2	conditions	condition	NOUN
ftr-464	2160	3	can	can	AUX
ftr-464	2160	4	be	be	AUX
ftr-464	2160	5	avoided	avoid	VERB
ftr-464	2160	6	in	in	ADP
ftr-464	2160	7	some	some	DET
ftr-464	2160	8	cases	case	NOUN
ftr-464	2160	9	when	when	SCONJ
ftr-464	2160	10	a	a	DET
ftr-464	2160	11	foreign	foreign	ADJ
ftr-464	2160	12	employer	employer	NOUN
ftr-464	2160	13	creates	create	VERB
ftr-464	2160	14	a	a	DET
ftr-464	2160	15	hybrid	hybrid	ADJ
ftr-464	2160	16	retirement	retirement	NOUN
ftr-464	2160	17	arrangement	arrangement	NOUN
ftr-464	2160	18	for	for	ADP
ftr-464	2160	19	a	a	DET
ftr-464	2160	20	u.s	u.s	PROPN
ftr-464	2160	21	.	.	PROPN
ftr-464	2160	22	citizen	citizen	PROPN
ftr-464	2160	23	employee.303	employee.303	PROPN
ftr-464	2160	24	for	for	ADP
ftr-464	2160	25	example	example	NOUN
ftr-464	2160	26	,	,	PUNCT
ftr-464	2160	27	the	the	DET
ftr-464	2160	28	foreign	foreign	ADJ
ftr-464	2160	29	employer	employer	NOUN
ftr-464	2160	30	may	may	AUX
ftr-464	2160	31	establish	establish	VERB
ftr-464	2160	32	a	a	DET
ftr-464	2160	33	cayman	cayman	PROPN
ftr-464	2160	34	islands	island	NOUN
ftr-464	2160	35	trust	trust	NOUN
ftr-464	2160	36	to	to	PART
ftr-464	2160	37	secure	secure	VERB
ftr-464	2160	38	the	the	DET
ftr-464	2160	39	employer	employer	NOUN
ftr-464	2160	40	's	's	PART
ftr-464	2160	41	liability	liability	NOUN
ftr-464	2160	42	to	to	PART
ftr-464	2160	43	pay	pay	VERB
ftr-464	2160	44	deferred	deferred	ADJ
ftr-464	2160	45	compensation	compensation	NOUN
ftr-464	2160	46	to	to	ADP
ftr-464	2160	47	the	the	DET
ftr-464	2160	48	u.s	u.s	PROPN
ftr-464	2160	49	.	.	PROPN
ftr-464	2160	50	citizen	citizen	PROPN
ftr-464	2160	51	employee	employee	NOUN
ftr-464	2160	52	;	;	PUNCT
ftr-464	2160	53	the	the	DET
ftr-464	2160	54	cayman	cayman	PROPN
ftr-464	2160	55	islands	islands	PROPN
ftr-464	2160	56	trust	trust	PROPN
ftr-464	2160	57	may	may	AUX
ftr-464	2160	58	be	be	AUX
ftr-464	2160	59	viewed	view	VERB
ftr-464	2160	60	as	as	ADP
ftr-464	2160	61	a	a	DET
ftr-464	2160	62	grantor	grantor	NOUN
ftr-464	2160	63	trust	trust	NOUN
ftr-464	2160	64	by	by	ADP
ftr-464	2160	65	the	the	DET
ftr-464	2160	66	u.s	u.s	PROPN
ftr-464	2160	67	.	.	PROPN
ftr-464	2160	68	,	,	PUNCT
ftr-464	2160	69	but	but	CCONJ
ftr-464	2160	70	as	as	ADP
ftr-464	2160	71	a	a	DET
ftr-464	2160	72	separate	separate	ADJ
ftr-464	2160	73	taxpayer	taxpayer	NOUN
ftr-464	2160	74	by	by	ADP
ftr-464	2160	75	the	the	DET
ftr-464	2160	76	employer	employer	NOUN
ftr-464	2160	77	's	's	PART
ftr-464	2160	78	home	home	NOUN
ftr-464	2160	79	country	country	NOUN
ftr-464	2160	80	.	.	PUNCT
ftr-464	2161	1	in	in	ADP
ftr-464	2161	2	that	that	DET
ftr-464	2161	3	case	case	NOUN
ftr-464	2161	4	,	,	PUNCT
ftr-464	2161	5	the	the	DET
ftr-464	2161	6	employee	employee	NOUN
ftr-464	2161	7	is	be	AUX
ftr-464	2161	8	not	not	PART
ftr-464	2161	9	subject	subject	ADJ
ftr-464	2161	10	to	to	ADP
ftr-464	2161	11	u.s	u.s	PROPN
ftr-464	2161	12	.	.	PROPN
ftr-464	2161	13	tax	tax	NOUN
ftr-464	2161	14	on	on	ADP
ftr-464	2161	15	the	the	DET
ftr-464	2161	16	deferred	defer	VERB
ftr-464	2161	17	compensation	compensation	NOUN
ftr-464	2161	18	until	until	SCONJ
ftr-464	2161	19	it	it	PRON
ftr-464	2161	20	is	be	AUX
ftr-464	2161	21	distributed	distribute	VERB
ftr-464	2161	22	to	to	ADP
ftr-464	2161	23	him	he	PRON
ftr-464	2161	24	.	.	PUNCT
ftr-464	2162	1	assuming	assume	VERB
ftr-464	2162	2	that	that	SCONJ
ftr-464	2162	3	the	the	DET
ftr-464	2162	4	employer	employer	NOUN
ftr-464	2162	5	is	be	AUX
ftr-464	2162	6	not	not	PART
ftr-464	2162	7	engaged	engage	VERB
ftr-464	2162	8	in	in	ADP
ftr-464	2162	9	the	the	DET
ftr-464	2162	10	conduct	conduct	NOUN
ftr-464	2162	11	of	of	ADP
ftr-464	2162	12	a	a	DET
ftr-464	2162	13	u.s	u.s	PROPN
ftr-464	2162	14	.	.	PROPN
ftr-464	2162	15	trade	trade	NOUN
ftr-464	2162	16	or	or	CCONJ
ftr-464	2162	17	business	business	NOUN
ftr-464	2162	18	,	,	PUNCT
ftr-464	2162	19	the	the	DET
ftr-464	2162	20	employer	employer	NOUN
ftr-464	2162	21	is	be	AUX
ftr-464	2162	22	301	301	NUM
ftr-464	2162	23	.	.	PUNCT
ftr-464	2163	1	see	see	VERB
ftr-464	2163	2	1996	1996	NUM
ftr-464	2163	3	u.s	u.s	PROPN
ftr-464	2163	4	.	.	PROPN
ftr-464	2163	5	model	model	PROPN
ftr-464	2163	6	,	,	PUNCT
ftr-464	2163	7	supra	supra	PROPN
ftr-464	2163	8	note	note	NOUN
ftr-464	2163	9	2	2	NUM
ftr-464	2163	10	,	,	PUNCT
ftr-464	2163	11	art	art	NOUN
ftr-464	2163	12	.	.	PUNCT
ftr-464	2164	1	18	18	NUM
ftr-464	2164	2	,	,	PUNCT
ftr-464	2164	3	6	6	NUM
ftr-464	2164	4	;	;	PUNCT
ftr-464	2164	5	see	see	VERB
ftr-464	2164	6	also	also	ADV
ftr-464	2164	7	supra	supra	PROPN
ftr-464	2164	8	notes	note	VERB
ftr-464	2164	9	190	190	NUM
ftr-464	2164	10	-	-	SYM
ftr-464	2164	11	203	203	NUM
ftr-464	2164	12	and	and	CCONJ
ftr-464	2164	13	accompanying	accompany	VERB
ftr-464	2164	14	text	text	NOUN
ftr-464	2164	15	.	.	PUNCT
ftr-464	2165	1	302	302	NUM
ftr-464	2165	2	.	.	PUNCT
ftr-464	2166	1	this	this	DET
ftr-464	2166	2	example	example	NOUN
ftr-464	2166	3	and	and	CCONJ
ftr-464	2166	4	the	the	DET
ftr-464	2166	5	subsequent	subsequent	ADJ
ftr-464	2166	6	example	example	NOUN
ftr-464	2166	7	assume	assume	VERB
ftr-464	2166	8	an	an	DET
ftr-464	2166	9	exception	exception	NOUN
ftr-464	2166	10	to	to	ADP
ftr-464	2166	11	the	the	DET
ftr-464	2166	12	savings	saving	NOUN
ftr-464	2166	13	clause	clause	NOUN
ftr-464	2166	14	.	.	PUNCT
ftr-464	2167	1	see	see	VERB
ftr-464	2167	2	supra	supra	PROPN
ftr-464	2167	3	note	note	PROPN
ftr-464	2167	4	296	296	NUM
ftr-464	2167	5	.	.	PUNCT
ftr-464	2168	1	303	303	NUM
ftr-464	2168	2	.	.	PUNCT
ftr-464	2169	1	ordower	ordower	NOUN
ftr-464	2169	2	,	,	PUNCT
ftr-464	2169	3	supra	supra	PROPN
ftr-464	2169	4	note	note	NOUN
ftr-464	2169	5	72	72	NUM
ftr-464	2169	6	,	,	PUNCT
ftr-464	2169	7	at	at	ADP
ftr-464	2169	8	322	322	NUM
ftr-464	2169	9	-	-	SYM
ftr-464	2169	10	35	35	NUM
ftr-464	2169	11	(	(	PUNCT
ftr-464	2169	12	analyzing	analyze	VERB
ftr-464	2169	13	this	this	DET
ftr-464	2169	14	type	type	NOUN
ftr-464	2169	15	of	of	ADP
ftr-464	2169	16	arrangement	arrangement	NOUN
ftr-464	2169	17	and	and	CCONJ
ftr-464	2169	18	its	its	PRON
ftr-464	2169	19	tax	tax	NOUN
ftr-464	2169	20	consequences	consequence	NOUN
ftr-464	2169	21	for	for	ADP
ftr-464	2169	22	employer	employer	NOUN
ftr-464	2169	23	and	and	CCONJ
ftr-464	2169	24	employee	employee	NOUN
ftr-464	2169	25	)	)	PUNCT
ftr-464	2169	26	.	.	PUNCT
ftr-464	2170	1	[	[	X
ftr-464	2170	2	vol	vol	NOUN
ftr-464	2170	3	3:6	3:6	NUM
ftr-464	2170	4	u.s	u.s	PROPN
ftr-464	2170	5	.	.	PROPN
ftr-464	2170	6	income	income	NOUN
ftr-464	2170	7	taxation	taxation	NOUN
ftr-464	2170	8	of	of	ADP
ftr-464	2170	9	cross	cross	ADJ
ftr-464	2170	10	-	-	ADJ
ftr-464	2170	11	border	border	ADJ
ftr-464	2170	12	pensions	pension	NOUN
ftr-464	2170	13	indifferent	indifferent	ADJ
ftr-464	2170	14	to	to	ADP
ftr-464	2170	15	the	the	DET
ftr-464	2170	16	deferral	deferral	NOUN
ftr-464	2170	17	for	for	ADP
ftr-464	2170	18	u.s	u.s	PROPN
ftr-464	2170	19	.	.	PROPN
ftr-464	2170	20	tax	tax	NOUN
ftr-464	2170	21	purposes	purpose	NOUN
ftr-464	2170	22	of	of	ADP
ftr-464	2170	23	the	the	DET
ftr-464	2170	24	allowance	allowance	NOUN
ftr-464	2170	25	of	of	ADP
ftr-464	2170	26	a	a	DET
ftr-464	2170	27	deduction	deduction	NOUN
ftr-464	2170	28	for	for	ADP
ftr-464	2170	29	compensation	compensation	NOUN
ftr-464	2170	30	.	.	PUNCT
ftr-464	2171	1	nor	nor	CCONJ
ftr-464	2171	2	will	will	AUX
ftr-464	2171	3	the	the	DET
ftr-464	2171	4	employer	employer	NOUN
ftr-464	2171	5	be	be	AUX
ftr-464	2171	6	subject	subject	ADJ
ftr-464	2171	7	to	to	ADP
ftr-464	2171	8	u.s	u.s	PROPN
ftr-464	2171	9	.	.	PROPN
ftr-464	2171	10	tax	tax	NOUN
ftr-464	2171	11	on	on	ADP
ftr-464	2171	12	the	the	DET
ftr-464	2171	13	investment	investment	NOUN
ftr-464	2171	14	income	income	NOUN
ftr-464	2171	15	derived	derive	VERB
ftr-464	2171	16	from	from	ADP
ftr-464	2171	17	the	the	DET
ftr-464	2171	18	trust	trust	NOUN
ftr-464	2171	19	assets	asset	NOUN
ftr-464	2171	20	,	,	PUNCT
ftr-464	2171	21	provided	provide	VERB
ftr-464	2171	22	that	that	SCONJ
ftr-464	2171	23	the	the	DET
ftr-464	2171	24	assets	asset	NOUN
ftr-464	2171	25	are	be	AUX
ftr-464	2171	26	invested	invest	VERB
ftr-464	2171	27	outside	outside	ADP
ftr-464	2171	28	the	the	DET
ftr-464	2171	29	u.s	u.s	PROPN
ftr-464	2171	30	.	.	PROPN
ftr-464	2171	31	or	or	CCONJ
ftr-464	2171	32	in	in	ADP
ftr-464	2171	33	bank	bank	NOUN
ftr-464	2171	34	deposits	deposit	NOUN
ftr-464	2171	35	or	or	CCONJ
ftr-464	2171	36	bonds	bond	NOUN
ftr-464	2171	37	yielding	yield	VERB
ftr-464	2171	38	portfolio	portfolio	NOUN
ftr-464	2171	39	interest.3	interest.3	ADP
ftr-464	2171	40	°	°	NOUN
ftr-464	2171	41	at	at	ADP
ftr-464	2171	42	the	the	DET
ftr-464	2171	43	same	same	ADJ
ftr-464	2171	44	time	time	NOUN
ftr-464	2171	45	,	,	PUNCT
ftr-464	2171	46	the	the	DET
ftr-464	2171	47	home	home	NOUN
ftr-464	2171	48	country	country	NOUN
ftr-464	2171	49	of	of	ADP
ftr-464	2171	50	the	the	DET
ftr-464	2171	51	employer	employer	NOUN
ftr-464	2171	52	may	may	AUX
ftr-464	2171	53	allow	allow	VERB
ftr-464	2171	54	the	the	DET
ftr-464	2171	55	employer	employer	NOUN
ftr-464	2171	56	an	an	DET
ftr-464	2171	57	immediate	immediate	ADJ
ftr-464	2171	58	deduction	deduction	NOUN
ftr-464	2171	59	for	for	ADP
ftr-464	2171	60	assets	asset	NOUN
ftr-464	2171	61	contributed	contribute	VERB
ftr-464	2171	62	to	to	ADP
ftr-464	2171	63	the	the	DET
ftr-464	2171	64	trust	trust	NOUN
ftr-464	2171	65	,	,	PUNCT
ftr-464	2171	66	and	and	CCONJ
ftr-464	2171	67	may	may	AUX
ftr-464	2171	68	not	not	PART
ftr-464	2171	69	seek	seek	VERB
ftr-464	2171	70	to	to	PART
ftr-464	2171	71	impose	impose	VERB
ftr-464	2171	72	any	any	DET
ftr-464	2171	73	tax	tax	NOUN
ftr-464	2171	74	on	on	ADP
ftr-464	2171	75	the	the	DET
ftr-464	2171	76	income	income	NOUN
ftr-464	2171	77	of	of	ADP
ftr-464	2171	78	the	the	DET
ftr-464	2171	79	cayman	cayman	PROPN
ftr-464	2171	80	islands	island	VERB
ftr-464	2171	81	trusl	trusl	NOUN
ftr-464	2171	82	3	3	NUM
ftr-464	2171	83	5	5	NUM
ftr-464	2171	84	however	however	ADV
ftr-464	2171	85	,	,	PUNCT
ftr-464	2171	86	the	the	DET
ftr-464	2171	87	situations	situation	NOUN
ftr-464	2171	88	where	where	SCONJ
ftr-464	2171	89	such	such	ADJ
ftr-464	2171	90	benefits	benefit	NOUN
ftr-464	2171	91	are	be	AUX
ftr-464	2171	92	fully	fully	ADV
ftr-464	2171	93	available	available	ADJ
ftr-464	2171	94	may	may	AUX
ftr-464	2171	95	be	be	AUX
ftr-464	2171	96	fairly	fairly	ADV
ftr-464	2171	97	limited.3	limited.3	NOUN
ftr-464	2171	98	°	°	ADP
ftr-464	2171	99	if	if	SCONJ
ftr-464	2171	100	the	the	DET
ftr-464	2171	101	u.s	u.s	PROPN
ftr-464	2171	102	.	.	PROPN
ftr-464	2171	103	citizen	citizen	PROPN
ftr-464	2171	104	is	be	AUX
ftr-464	2171	105	employed	employ	VERB
ftr-464	2171	106	outside	outside	ADP
ftr-464	2171	107	the	the	DET
ftr-464	2171	108	u.s	u.s	PROPN
ftr-464	2171	109	.	.	PROPN
ftr-464	2171	110	(	(	PUNCT
ftr-464	2171	111	e.g.	e.g.	ADV
ftr-464	2171	112	,	,	PUNCT
ftr-464	2171	113	in	in	ADP
ftr-464	2171	114	the	the	DET
ftr-464	2171	115	home	home	NOUN
ftr-464	2171	116	country	country	NOUN
ftr-464	2171	117	of	of	ADP
ftr-464	2171	118	the	the	DET
ftr-464	2171	119	employer	employer	NOUN
ftr-464	2171	120	)	)	PUNCT
ftr-464	2171	121	,	,	PUNCT
ftr-464	2171	122	he	he	PRON
ftr-464	2171	123	may	may	AUX
ftr-464	2171	124	be	be	AUX
ftr-464	2171	125	subject	subject	ADJ
ftr-464	2171	126	to	to	ADP
ftr-464	2171	127	an	an	DET
ftr-464	2171	128	immediate	immediate	ADJ
ftr-464	2171	129	foreign	foreign	ADJ
ftr-464	2171	130	tax	tax	NOUN
ftr-464	2171	131	on	on	ADP
ftr-464	2171	132	the	the	DET
ftr-464	2171	133	deferred	defer	VERB
ftr-464	2171	134	compensation	compensation	NOUN
ftr-464	2171	135	;	;	PUNCT
ftr-464	2171	136	the	the	DET
ftr-464	2171	137	employee	employee	NOUN
ftr-464	2171	138	will	will	AUX
ftr-464	2171	139	subsequently	subsequently	ADV
ftr-464	2171	140	incur	incur	VERB
ftr-464	2171	141	the	the	DET
ftr-464	2171	142	u.s	u.s	PROPN
ftr-464	2171	143	.	.	PROPN
ftr-464	2171	144	tax	tax	NOUN
ftr-464	2171	145	without	without	ADP
ftr-464	2171	146	any	any	DET
ftr-464	2171	147	possibility	possibility	NOUN
ftr-464	2171	148	of	of	ADP
ftr-464	2171	149	a	a	DET
ftr-464	2171	150	section	section	NOUN
ftr-464	2171	151	911	911	NUM
ftr-464	2171	152	exemption	exemption	NOUN
ftr-464	2171	153	and	and	CCONJ
ftr-464	2171	154	with	with	ADP
ftr-464	2171	155	a	a	DET
ftr-464	2171	156	risk	risk	NOUN
ftr-464	2171	157	that	that	SCONJ
ftr-464	2171	158	the	the	DET
ftr-464	2171	159	foreign	foreign	ADJ
ftr-464	2171	160	tax	tax	NOUN
ftr-464	2171	161	credit	credit	NOUN
ftr-464	2171	162	will	will	AUX
ftr-464	2171	163	be	be	AUX
ftr-464	2171	164	lost	lose	VERB
ftr-464	2171	165	because	because	SCONJ
ftr-464	2171	166	of	of	ADP
ftr-464	2171	167	delay	delay	NOUN
ftr-464	2171	168	in	in	ADP
ftr-464	2171	169	the	the	DET
ftr-464	2171	170	inclusion	inclusion	NOUN
ftr-464	2171	171	of	of	ADP
ftr-464	2171	172	the	the	DET
ftr-464	2171	173	foreign	foreign	ADJ
ftr-464	2171	174	source	source	NOUN
ftr-464	2171	175	income	income	NOUN
ftr-464	2171	176	for	for	ADP
ftr-464	2171	177	u.s	u.s	PROPN
ftr-464	2171	178	.	.	PROPN
ftr-464	2171	179	tax	tax	NOUN
ftr-464	2171	180	purposes.m	purposes.m	NOUN
ftr-464	2172	1	if	if	SCONJ
ftr-464	2172	2	the	the	DET
ftr-464	2172	3	employee	employee	NOUN
ftr-464	2172	4	performs	perform	VERB
ftr-464	2172	5	his	his	PRON
ftr-464	2172	6	services	service	NOUN
ftr-464	2172	7	for	for	ADP
ftr-464	2172	8	the	the	DET
ftr-464	2172	9	foreign	foreign	ADJ
ftr-464	2172	10	employer	employer	NOUN
ftr-464	2172	11	in	in	ADP
ftr-464	2172	12	the	the	DET
ftr-464	2172	13	u.s	u.s	PROPN
ftr-464	2172	14	.	.	PROPN
ftr-464	2172	15	,	,	PUNCT
ftr-464	2172	16	the	the	DET
ftr-464	2172	17	employee	employee	NOUN
ftr-464	2172	18	avoids	avoid	VERB
ftr-464	2172	19	foreign	foreign	ADJ
ftr-464	2172	20	tax	tax	NOUN
ftr-464	2172	21	liability	liability	NOUN
ftr-464	2172	22	.	.	PUNCT
ftr-464	2173	1	on	on	ADP
ftr-464	2173	2	the	the	DET
ftr-464	2173	3	other	other	ADJ
ftr-464	2173	4	hand	hand	NOUN
ftr-464	2173	5	,	,	PUNCT
ftr-464	2173	6	if	if	SCONJ
ftr-464	2173	7	services	service	NOUN
ftr-464	2173	8	are	be	AUX
ftr-464	2173	9	performed	perform	VERB
ftr-464	2173	10	by	by	ADP
ftr-464	2173	11	the	the	DET
ftr-464	2173	12	employee	employee	NOUN
ftr-464	2173	13	in	in	ADP
ftr-464	2173	14	the	the	DET
ftr-464	2173	15	u.s	u.s	PROPN
ftr-464	2173	16	.	.	PROPN
ftr-464	2173	17	in	in	ADP
ftr-464	2173	18	connection	connection	NOUN
ftr-464	2173	19	with	with	ADP
ftr-464	2173	20	a	a	DET
ftr-464	2173	21	u.s	u.s	PROPN
ftr-464	2173	22	.	.	PROPN
ftr-464	2173	23	business	business	NOUN
ftr-464	2173	24	of	of	ADP
ftr-464	2173	25	the	the	DET
ftr-464	2173	26	employer	employer	NOUN
ftr-464	2173	27	,	,	PUNCT
ftr-464	2173	28	the	the	DET
ftr-464	2173	29	employer	employer	NOUN
ftr-464	2173	30	will	will	AUX
ftr-464	2173	31	not	not	PART
ftr-464	2173	32	be	be	AUX
ftr-464	2173	33	indifferent	indifferent	ADJ
ftr-464	2173	34	to	to	ADP
ftr-464	2173	35	the	the	DET
ftr-464	2173	36	u.s	u.s	PROPN
ftr-464	2173	37	.	.	PROPN
ftr-464	2173	38	tax	tax	NOUN
ftr-464	2173	39	treatment	treatment	NOUN
ftr-464	2173	40	of	of	ADP
ftr-464	2173	41	the	the	DET
ftr-464	2173	42	trust.3c	trust.3c	NOUN
ftr-464	2173	43	)	)	PUNCT
ftr-464	2173	44	'	'	PUNCT
ftr-464	2173	45	those	those	PRON
ftr-464	2173	46	in	in	ADP
ftr-464	2173	47	the	the	DET
ftr-464	2173	48	best	good	ADJ
ftr-464	2173	49	position	position	NOUN
ftr-464	2173	50	to	to	PART
ftr-464	2173	51	benefit	benefit	VERB
ftr-464	2173	52	from	from	ADP
ftr-464	2173	53	such	such	DET
ftr-464	2173	54	a	a	DET
ftr-464	2173	55	hybrid	hybrid	ADJ
ftr-464	2173	56	arrangement	arrangement	NOUN
ftr-464	2173	57	may	may	AUX
ftr-464	2173	58	be	be	AUX
ftr-464	2173	59	(	(	PUNCT
ftr-464	2173	60	a	a	X
ftr-464	2173	61	)	)	PUNCT
ftr-464	2173	62	an	an	DET
ftr-464	2173	63	offshore	offshore	ADJ
ftr-464	2173	64	investment	investment	NOUN
ftr-464	2173	65	company	company	NOUN
ftr-464	2173	66	employing	employ	VERB
ftr-464	2173	67	a	a	DET
ftr-464	2173	68	u.s	u.s	PROPN
ftr-464	2173	69	.	.	PROPN
ftr-464	2173	70	citizen	citizen	PROPN
ftr-464	2173	71	employee	employee	NOUN
ftr-464	2173	72	to	to	PART
ftr-464	2173	73	perform	perform	VERB
ftr-464	2173	74	services	service	NOUN
ftr-464	2173	75	in	in	ADP
ftr-464	2173	76	the	the	DET
ftr-464	2173	77	u.s	u.s	PROPN
ftr-464	2173	78	.	.	PROPN
ftr-464	2173	79	as	as	SCONJ
ftr-464	2173	80	its	its	PRON
ftr-464	2173	81	investment	investment	NOUN
ftr-464	2173	82	advisor	advisor	NOUN
ftr-464	2173	83	or	or	CCONJ
ftr-464	2173	84	broker,3	broker,3	NOUN
ftr-464	2173	85	9	9	NUM
ftr-464	2173	86	or	or	CCONJ
ftr-464	2173	87	(	(	PUNCT
ftr-464	2173	88	b	b	X
ftr-464	2173	89	)	)	PUNCT
ftr-464	2173	90	a	a	DET
ftr-464	2173	91	foreign	foreign	ADJ
ftr-464	2173	92	employer	employer	NOUN
ftr-464	2173	93	employing	employ	VERB
ftr-464	2173	94	a	a	DET
ftr-464	2173	95	u.s	u.s	PROPN
ftr-464	2173	96	.	.	PROPN
ftr-464	2173	97	citizen	citizen	PROPN
ftr-464	2173	98	employee	employee	NOUN
ftr-464	2173	99	to	to	PART
ftr-464	2173	100	temporarily	temporarily	ADV
ftr-464	2173	101	provide	provide	VERB
ftr-464	2173	102	business	business	NOUN
ftr-464	2173	103	or	or	CCONJ
ftr-464	2173	104	engineering	engineering	NOUN
ftr-464	2173	105	expertise	expertise	NOUN
ftr-464	2173	106	with	with	ADP
ftr-464	2173	107	respect	respect	NOUN
ftr-464	2173	108	to	to	ADP
ftr-464	2173	109	nonu.s	nonu.s	PROPN
ftr-464	2173	110	.	.	PUNCT
ftr-464	2174	1	activities	activity	NOUN
ftr-464	2174	2	of	of	ADP
ftr-464	2174	3	the	the	DET
ftr-464	2174	4	employer.1	employer.1	NOUN
ftr-464	2174	5	the	the	DET
ftr-464	2174	6	clinton	clinton	PROPN
ftr-464	2174	7	administration	administration	NOUN
ftr-464	2174	8	's	's	PART
ftr-464	2174	9	february	february	PROPN
ftr-464	2174	10	1995	1995	NUM
ftr-464	2174	11	proposal	proposal	NOUN
ftr-464	2174	12	311	311	NUM
ftr-464	2174	13	to	to	PART
ftr-464	2174	14	curb	curb	VERB
ftr-464	2174	15	304	304	NUM
ftr-464	2174	16	.	.	PUNCT
ftr-464	2175	1	i	i	PRON
ftr-464	2175	2	d.	d.	PROPN
ftr-464	2175	3	at	at	ADP
ftr-464	2175	4	322	322	NUM
ftr-464	2175	5	-	-	SYM
ftr-464	2175	6	26	26	NUM
ftr-464	2175	7	.	.	PUNCT
ftr-464	2176	1	moreover	moreover	ADV
ftr-464	2176	2	,	,	PUNCT
ftr-464	2176	3	the	the	DET
ftr-464	2176	4	u.s	u.s	PROPN
ftr-464	2176	5	.	.	PROPN
ftr-464	2176	6	citizen	citizen	PROPN
ftr-464	2176	7	employee	employee	NOUN
ftr-464	2176	8	avoids	avoid	VERB
ftr-464	2176	9	the	the	DET
ftr-464	2176	10	impact	impact	NOUN
ftr-464	2176	11	of	of	ADP
ftr-464	2176	12	§	§	PROPN
ftr-464	2176	13	§	§	PROPN
ftr-464	2176	14	551	551	NUM
ftr-464	2176	15	-	-	SYM
ftr-464	2176	16	558	558	NUM
ftr-464	2176	17	,	,	PUNCT
ftr-464	2176	18	951	951	NUM
ftr-464	2176	19	,	,	PUNCT
ftr-464	2176	20	or	or	CCONJ
ftr-464	2176	21	1291	1291	NUM
ftr-464	2176	22	-	-	SYM
ftr-464	2176	23	1295	1295	NUM
ftr-464	2176	24	.	.	PUNCT
ftr-464	2177	1	i	i	PRON
ftr-464	2177	2	d.	d.	PROPN
ftr-464	2177	3	at	at	ADP
ftr-464	2177	4	325	325	NUM
ftr-464	2177	5	,	,	PUNCT
ftr-464	2177	6	329	329	NUM
ftr-464	2177	7	&	&	CCONJ
ftr-464	2177	8	n.157	n.157	NOUN
ftr-464	2177	9	.	.	PUNCT
ftr-464	2178	1	305	305	NUM
ftr-464	2178	2	.	.	PUNCT
ftr-464	2179	1	i	i	PRON
ftr-464	2179	2	d.	d.	PROPN
ftr-464	2179	3	at	at	ADP
ftr-464	2179	4	323	323	NUM
ftr-464	2179	5	.	.	PUNCT
ftr-464	2180	1	306	306	NUM
ftr-464	2180	2	.	.	PUNCT
ftr-464	2181	1	i	i	PRON
ftr-464	2181	2	d.	d.	PROPN
ftr-464	2181	3	at	at	ADP
ftr-464	2181	4	328	328	NUM
ftr-464	2181	5	-	-	SYM
ftr-464	2181	6	29	29	NUM
ftr-464	2181	7	.	.	PUNCT
ftr-464	2182	1	307	307	NUM
ftr-464	2182	2	.	.	PUNCT
ftr-464	2183	1	i	i	PRON
ftr-464	2183	2	d.	d.	PROPN
ftr-464	2183	3	at	at	ADP
ftr-464	2183	4	329	329	NUM
ftr-464	2183	5	-	-	SYM
ftr-464	2183	6	33	33	NUM
ftr-464	2183	7	.	.	PUNCT
ftr-464	2184	1	308	308	NUM
ftr-464	2184	2	.	.	PUNCT
ftr-464	2185	1	i	i	PRON
ftr-464	2185	2	d.	d.	PROPN
ftr-464	2185	3	at	at	ADP
ftr-464	2185	4	333	333	NUM
ftr-464	2185	5	-	-	SYM
ftr-464	2185	6	35	35	NUM
ftr-464	2185	7	.	.	PUNCT
ftr-464	2185	8	309	309	NUM
ftr-464	2185	9	.	.	PUNCT
ftr-464	2186	1	i	i	PRON
ftr-464	2186	2	d.	d.	PROPN
ftr-464	2186	3	at	at	ADP
ftr-464	2186	4	329	329	NUM
ftr-464	2186	5	.	.	PUNCT
ftr-464	2187	1	the	the	DET
ftr-464	2187	2	employee	employee	NOUN
ftr-464	2187	3	's	's	PART
ftr-464	2187	4	performance	performance	NOUN
ftr-464	2187	5	of	of	ADP
ftr-464	2187	6	services	service	NOUN
ftr-464	2187	7	in	in	ADP
ftr-464	2187	8	the	the	DET
ftr-464	2187	9	u.s	u.s	PROPN
ftr-464	2187	10	.	.	PROPN
ftr-464	2187	11	can	can	AUX
ftr-464	2187	12	be	be	AUX
ftr-464	2187	13	arranged	arrange	VERB
ftr-464	2187	14	in	in	ADP
ftr-464	2187	15	such	such	DET
ftr-464	2187	16	a	a	DET
ftr-464	2187	17	way	way	NOUN
ftr-464	2187	18	as	as	SCONJ
ftr-464	2187	19	to	to	PART
ftr-464	2187	20	avoid	avoid	VERB
ftr-464	2187	21	"	"	PUNCT
ftr-464	2187	22	u.s	u.s	PROPN
ftr-464	2187	23	.	.	PROPN
ftr-464	2187	24	business	business	NOUN
ftr-464	2187	25	"	"	PUNCT
ftr-464	2187	26	status	status	NOUN
ftr-464	2187	27	for	for	ADP
ftr-464	2187	28	the	the	DET
ftr-464	2187	29	employer	employer	NOUN
ftr-464	2187	30	.	.	PUNCT
ftr-464	2188	1	i	i	PRON
ftr-464	2188	2	d.	d.	PROPN
ftr-464	2188	3	(	(	PUNCT
ftr-464	2188	4	citing	cite	VERB
ftr-464	2188	5	§	§	PROPN
ftr-464	2188	6	864(b	864(b	PROPN
ftr-464	2188	7	)	)	PUNCT
ftr-464	2188	8	)	)	PUNCT
ftr-464	2188	9	.	.	PUNCT
ftr-464	2189	1	310	310	NUM
ftr-464	2189	2	.	.	PUNCT
ftr-464	2190	1	i	i	PRON
ftr-464	2190	2	d.	d.	PROPN
ftr-464	2190	3	311	311	NUM
ftr-464	2190	4	.	.	PUNCT
ftr-464	2191	1	treasury	treasury	PROPN
ftr-464	2191	2	explanation	explanation	PROPN
ftr-464	2191	3	of	of	ADP
ftr-464	2191	4	clinton	clinton	PROPN
ftr-464	2191	5	's	's	PART
ftr-464	2191	6	proposals	proposal	NOUN
ftr-464	2191	7	to	to	PART
ftr-464	2191	8	"	"	PUNCT
ftr-464	2191	9	curb	curb	VERB
ftr-464	2191	10	foreign	foreign	ADJ
ftr-464	2191	11	tax	tax	NOUN
ftr-464	2191	12	avoidance	avoidance	NOUN
ftr-464	2191	13	"	"	PUNCT
ftr-464	2191	14	:	:	PUNCT
ftr-464	2191	15	tax	tax	NOUN
ftr-464	2191	16	responsibilities	responsibility	NOUN
ftr-464	2191	17	of	of	ADP
ftr-464	2191	18	americans	americans	PROPN
ftr-464	2191	19	renouncing	renounce	VERB
ftr-464	2191	20	u.s	u.s	PROPN
ftr-464	2191	21	.	.	PROPN
ftr-464	2191	22	citizenship	citizenship	NOUN
ftr-464	2191	23	,	,	PUNCT
ftr-464	2191	24	95	95	NUM
ftr-464	2191	25	tni	tni	NOUN
ftr-464	2191	26	26	26	NUM
ftr-464	2191	27	-	-	SYM
ftr-464	2191	28	24	24	NUM
ftr-464	2191	29	(	(	PUNCT
ftr-464	2191	30	feb	feb	PROPN
ftr-464	2191	31	.	.	PROPN
ftr-464	2191	32	8	8	NUM
ftr-464	2191	33	.	.	NOUN
ftr-464	2191	34	1995	1995	NUM
ftr-464	2191	35	)	)	PUNCT
ftr-464	2191	36	(	(	PUNCT
ftr-464	2191	37	lexis	lexis	X
ftr-464	2191	38	,	,	PUNCT
ftr-464	2191	39	fedtax	fedtax	NOUN
ftr-464	2191	40	library	library	NOUN
ftr-464	2191	41	,	,	PUNCT
ftr-464	2191	42	tni	tni	NOUN
ftr-464	2191	43	file	file	NOUN
ftr-464	2191	44	)	)	PUNCT
ftr-464	2191	45	.	.	PUNCT
ftr-464	2192	1	the	the	DET
ftr-464	2192	2	treasury	treasury	PROPN
ftr-464	2192	3	stated	state	VERB
ftr-464	2192	4	concern	concern	NOUN
ftr-464	2192	5	with	with	ADP
ftr-464	2192	6	"	"	PUNCT
ftr-464	2192	7	[	[	X
ftr-464	2192	8	wlealthy	wlealthy	ADJ
ftr-464	2192	9	foreign	foreign	ADJ
ftr-464	2192	10	families	family	NOUN
ftr-464	2192	11	[	[	X
ftr-464	2192	12	who	who	PRON
ftr-464	2192	13	]	]	PUNCT
ftr-464	2192	14	set	set	VERB
ftr-464	2192	15	up	up	ADP
ftr-464	2192	16	foreign	foreign	ADJ
ftr-464	2192	17	trusts	trust	NOUN
ftr-464	2192	18	which	which	PRON
ftr-464	2192	19	benefit	benefit	VERB
ftr-464	2192	20	a	a	DET
ftr-464	2192	21	u.s	u.s	PROPN
ftr-464	2192	22	.	.	PROPN
ftr-464	2192	23	family	family	NOUN
ftr-464	2192	24	member	member	NOUN
ftr-464	2192	25	.	.	PUNCT
ftr-464	2192	26	"	"	PUNCT
ftr-464	2193	1	i	i	PRON
ftr-464	2193	2	d.	d.	PROPN
ftr-464	2193	3	the	the	DET
ftr-464	2193	4	treasury	treasury	PROPN
ftr-464	2193	5	explained	explain	VERB
ftr-464	2193	6	that	that	SCONJ
ftr-464	2193	7	"	"	PUNCT
ftr-464	2193	8	income	income	NOUN
ftr-464	2193	9	generated	generate	VERB
ftr-464	2193	10	by	by	ADP
ftr-464	2193	11	foreign	foreign	ADJ
ftr-464	2193	12	trust	trust	NOUN
ftr-464	2193	13	assets	asset	NOUN
ftr-464	2193	14	frequently	frequently	ADV
ftr-464	2193	15	is	be	AUX
ftr-464	2193	16	not	not	PART
ftr-464	2193	17	taxed	tax	VERB
ftr-464	2193	18	in	in	ADP
ftr-464	2193	19	any	any	DET
ftr-464	2193	20	country	country	NOUN
ftr-464	2193	21	;	;	PUNCT
ftr-464	2193	22	"	"	PUNCT
ftr-464	2193	23	this	this	PRON
ftr-464	2193	24	occurs	occur	VERB
ftr-464	2193	25	because	because	SCONJ
ftr-464	2193	26	"	"	PUNCT
ftr-464	2193	27	[	[	PUNCT
ftr-464	2193	28	mlany	mlany	NOUN
ftr-464	2193	29	foreign	foreign	ADJ
ftr-464	2193	30	jurisdictions	jurisdiction	NOUN
ftr-464	2193	31	do	do	AUX
ftr-464	2193	32	not	not	PART
ftr-464	2193	33	consider	consider	VERB
ftr-464	2193	34	the	the	DET
ftr-464	2193	35	foreign	foreign	ADJ
ftr-464	2193	36	grantor	grantor	NOUN
ftr-464	2193	37	to	to	PART
ftr-464	2193	38	be	be	AUX
ftr-464	2193	39	the	the	DET
ftr-464	2193	40	owner	owner	NOUN
ftr-464	2193	41	of	of	ADP
ftr-464	2193	42	the	the	DET
ftr-464	2193	43	trust	trust	NOUN
ftr-464	2193	44	assets	asset	NOUN
ftr-464	2193	45	,	,	PUNCT
ftr-464	2193	46	and	and	CCONJ
ftr-464	2193	47	trusts	trust	NOUN
ftr-464	2193	48	are	be	AUX
ftr-464	2193	49	normally	normally	ADV
ftr-464	2193	50	established	establish	VERB
ftr-464	2193	51	in	in	ADP
ftr-464	2193	52	jurisdictions	jurisdiction	NOUN
ftr-464	2193	53	which	which	PRON
ftr-464	2193	54	do	do	AUX
ftr-464	2193	55	not	not	PART
ftr-464	2193	56	impose	impose	VERB
ftr-464	2193	57	tax	tax	NOUN
ftr-464	2193	58	on	on	ADP
ftr-464	2193	59	trust	trust	NOUN
ftr-464	2193	60	income	income	NOUN
ftr-464	2193	61	.	.	PUNCT
ftr-464	2193	62	"	"	PUNCT
ftr-464	2194	1	i	i	PRON
ftr-464	2194	2	d.	d.	PROPN
ftr-464	2194	3	because	because	SCONJ
ftr-464	2194	4	the	the	DET
ftr-464	2194	5	u.s	u.s	PROPN
ftr-464	2194	6	.	.	PROPN
ftr-464	2194	7	treats	treat	VERB
ftr-464	2194	8	the	the	DET
ftr-464	2194	9	trust	trust	NOUN
ftr-464	2194	10	assets	asset	NOUN
ftr-464	2194	11	as	as	SCONJ
ftr-464	2194	12	owned	own	VERB
ftr-464	2194	13	by	by	ADP
ftr-464	2194	14	the	the	DET
ftr-464	2194	15	foreign	foreign	ADJ
ftr-464	2194	16	family	family	NOUN
ftr-464	2194	17	,	,	PUNCT
ftr-464	2194	18	the	the	DET
ftr-464	2194	19	u.s	u.s	PROPN
ftr-464	2194	20	.	.	PROPN
ftr-464	2194	21	views	view	VERB
ftr-464	2194	22	the	the	DET
ftr-464	2194	23	"	"	PUNCT
ftr-464	2194	24	distribution	distribution	NOUN
ftr-464	2194	25	of	of	ADP
ftr-464	2194	26	trust	trust	NOUN
ftr-464	2194	27	income	income	NOUN
ftr-464	2194	28	to	to	ADP
ftr-464	2194	29	the	the	DET
ftr-464	2194	30	u.s	u.s	PROPN
ftr-464	2194	31	.	.	PROPN
ftr-464	2194	32	beneficiary	beneficiary	PROPN
ftr-464	2194	33	...	...	PUNCT
ftr-464	2195	1	1996	1996	NUM
ftr-464	2195	2	]	]	PUNCT
ftr-464	2196	1	florida	florida	PROPN
ftr-464	2196	2	tax	tax	NOUN
ftr-464	2196	3	review	review	NOUN
ftr-464	2196	4	abuses	abuse	NOUN
ftr-464	2196	5	involving	involve	VERB
ftr-464	2196	6	foreign	foreign	ADJ
ftr-464	2196	7	trusts	trust	NOUN
ftr-464	2196	8	might	might	AUX
ftr-464	2196	9	have	have	AUX
ftr-464	2196	10	interfered	interfere	VERB
ftr-464	2196	11	with	with	ADP
ftr-464	2196	12	the	the	DET
ftr-464	2196	13	desired	desire	VERB
ftr-464	2196	14	effects	effect	NOUN
ftr-464	2196	15	of	of	ADP
ftr-464	2196	16	such	such	DET
ftr-464	2196	17	an	an	DET
ftr-464	2196	18	arrangement	arrangement	NOUN
ftr-464	2196	19	.	.	PUNCT
ftr-464	2197	1	under	under	ADP
ftr-464	2197	2	the	the	DET
ftr-464	2197	3	proposal	proposal	NOUN
ftr-464	2197	4	,	,	PUNCT
ftr-464	2197	5	the	the	DET
ftr-464	2197	6	grantor	grantor	NOUN
ftr-464	2197	7	trust	trust	NOUN
ftr-464	2197	8	rules	rule	NOUN
ftr-464	2197	9	would	would	AUX
ftr-464	2197	10	not	not	PART
ftr-464	2197	11	be	be	AUX
ftr-464	2197	12	applied	apply	VERB
ftr-464	2197	13	unless	unless	SCONJ
ftr-464	2197	14	the	the	DET
ftr-464	2197	15	effect	effect	NOUN
ftr-464	2197	16	would	would	AUX
ftr-464	2197	17	be	be	AUX
ftr-464	2197	18	to	to	PART
ftr-464	2197	19	require	require	VERB
ftr-464	2197	20	current	current	ADJ
ftr-464	2197	21	income	income	NOUN
ftr-464	2197	22	inclusion	inclusion	NOUN
ftr-464	2197	23	by	by	ADP
ftr-464	2197	24	a	a	DET
ftr-464	2197	25	u.s	u.s	PROPN
ftr-464	2197	26	.	.	PROPN
ftr-464	2197	27	citizen	citizen	PROPN
ftr-464	2197	28	or	or	CCONJ
ftr-464	2197	29	resident	resident	NOUN
ftr-464	2197	30	or	or	CCONJ
ftr-464	2197	31	a	a	DET
ftr-464	2197	32	domestic	domestic	ADJ
ftr-464	2197	33	corporation.3	corporation.3	NOUN
ftr-464	2197	34	2	2	NUM
ftr-464	2197	35	however	however	ADV
ftr-464	2197	36	,	,	PUNCT
ftr-464	2197	37	the	the	DET
ftr-464	2197	38	version	version	NOUN
ftr-464	2197	39	finally	finally	ADV
ftr-464	2197	40	enacted	enact	VERB
ftr-464	2197	41	in	in	ADP
ftr-464	2197	42	1996	1996	NUM
ftr-464	2197	43	provides	provide	VERB
ftr-464	2197	44	an	an	DET
ftr-464	2197	45	exception	exception	NOUN
ftr-464	2197	46	for	for	ADP
ftr-464	2197	47	trusts	trust	NOUN
ftr-464	2197	48	used	use	VERB
ftr-464	2197	49	to	to	PART
ftr-464	2197	50	pay	pay	VERB
ftr-464	2197	51	compensation	compensation	NOUN
ftr-464	2197	52	.	.	PUNCT
ftr-464	2198	1	3	3	NUM
ftr-464	2198	2	5	5	NUM
ftr-464	2198	3	.	.	PUNCT
ftr-464	2198	4	lack	lack	NOUN
ftr-464	2198	5	of	of	ADP
ftr-464	2198	6	citizenship	citizenship	NOUN
ftr-464	2198	7	jurisdiction	jurisdiction	NOUN
ftr-464	2198	8	in	in	ADP
ftr-464	2198	9	most	most	ADJ
ftr-464	2198	10	countries.-as	countries.-as	PRON
ftr-464	2198	11	noted	note	VERB
ftr-464	2198	12	,	,	PUNCT
ftr-464	2198	13	hardly	hardly	ADV
ftr-464	2198	14	any	any	PRON
ftr-464	2198	15	of	of	ADP
ftr-464	2198	16	the	the	DET
ftr-464	2198	17	trading	trading	NOUN
ftr-464	2198	18	partners	partner	NOUN
ftr-464	2198	19	of	of	ADP
ftr-464	2198	20	the	the	DET
ftr-464	2198	21	u.s	u.s	PROPN
ftr-464	2198	22	.	.	PROPN
ftr-464	2198	23	impose	impose	VERB
ftr-464	2198	24	tax	tax	NOUN
ftr-464	2198	25	on	on	ADP
ftr-464	2198	26	the	the	DET
ftr-464	2198	27	basis	basis	NOUN
ftr-464	2198	28	of	of	ADP
ftr-464	2198	29	citizenship.1	citizenship.1	ADJ
ftr-464	2198	30	4	4	NUM
ftr-464	2198	31	thus	thus	ADV
ftr-464	2198	32	,	,	PUNCT
ftr-464	2198	33	nationals	national	NOUN
ftr-464	2198	34	of	of	ADP
ftr-464	2198	35	other	other	ADJ
ftr-464	2198	36	countries	country	NOUN
ftr-464	2198	37	who	who	PRON
ftr-464	2198	38	earn	earn	VERB
ftr-464	2198	39	deferred	defer	VERB
ftr-464	2198	40	compensation	compensation	NOUN
ftr-464	2198	41	while	while	SCONJ
ftr-464	2198	42	living	live	VERB
ftr-464	2198	43	and	and	CCONJ
ftr-464	2198	44	working	work	VERB
ftr-464	2198	45	in	in	ADP
ftr-464	2198	46	the	the	DET
ftr-464	2198	47	u.s	u.s	PROPN
ftr-464	2198	48	.	.	PROPN
ftr-464	2198	49	can	can	AUX
ftr-464	2198	50	avoid	avoid	VERB
ftr-464	2198	51	any	any	DET
ftr-464	2198	52	risk	risk	NOUN
ftr-464	2198	53	of	of	ADP
ftr-464	2198	54	current	current	ADJ
ftr-464	2198	55	taxation	taxation	NOUN
ftr-464	2198	56	in	in	ADP
ftr-464	2198	57	their	their	PRON
ftr-464	2198	58	country	country	NOUN
ftr-464	2198	59	of	of	ADP
ftr-464	2198	60	nationality	nationality	NOUN
ftr-464	2198	61	if	if	SCONJ
ftr-464	2198	62	they	they	PRON
ftr-464	2198	63	are	be	AUX
ftr-464	2198	64	considered	consider	VERB
ftr-464	2198	65	resident	resident	ADJ
ftr-464	2198	66	in	in	ADP
ftr-464	2198	67	the	the	DET
ftr-464	2198	68	u.s	u.s	PROPN
ftr-464	2198	69	.	.	PROPN
ftr-464	2198	70	for	for	ADP
ftr-464	2198	71	example	example	NOUN
ftr-464	2198	72	,	,	PUNCT
ftr-464	2198	73	canada	canada	PROPN
ftr-464	2198	74	does	do	AUX
ftr-464	2198	75	not	not	PART
ftr-464	2198	76	impose	impose	VERB
ftr-464	2198	77	its	its	PRON
ftr-464	2198	78	tax	tax	NOUN
ftr-464	2198	79	on	on	ADP
ftr-464	2198	80	an	an	DET
ftr-464	2198	81	individual	individual	NOUN
ftr-464	2198	82	who	who	PRON
ftr-464	2198	83	is	be	AUX
ftr-464	2198	84	a	a	DET
ftr-464	2198	85	canadian	canadian	ADJ
ftr-464	2198	86	citizen	citizen	NOUN
ftr-464	2198	87	-	-	PUNCT
ftr-464	2198	88	u.s	u.s	PROPN
ftr-464	2198	89	.	.	PROPN
ftr-464	2198	90	resident	resident	NOUN
ftr-464	2198	91	with	with	ADP
ftr-464	2198	92	respect	respect	NOUN
ftr-464	2198	93	to	to	ADP
ftr-464	2198	94	employer	employer	NOUN
ftr-464	2198	95	contributions	contribution	NOUN
ftr-464	2198	96	to	to	ADP
ftr-464	2198	97	,	,	PUNCT
ftr-464	2198	98	or	or	CCONJ
ftr-464	2198	99	accrued	accrue	VERB
ftr-464	2198	100	earnings	earning	NOUN
ftr-464	2198	101	of	of	ADP
ftr-464	2198	102	,	,	PUNCT
ftr-464	2198	103	a	a	DET
ftr-464	2198	104	qualified	qualified	ADJ
ftr-464	2198	105	u.s	u.s	PROPN
ftr-464	2198	106	.	.	PROPN
ftr-464	2198	107	pension	pension	NOUN
ftr-464	2198	108	plan	plan	NOUN
ftr-464	2198	109	or	or	CCONJ
ftr-464	2198	110	a	a	DET
ftr-464	2198	111	canadian	canadian	ADJ
ftr-464	2198	112	registered	register	VERB
ftr-464	2198	113	pension	pension	NOUN
ftr-464	2198	114	plan	plan	NOUN
ftr-464	2198	115	because	because	SCONJ
ftr-464	2198	116	canadian	canadian	ADJ
ftr-464	2198	117	taxation	taxation	NOUN
ftr-464	2198	118	is	be	AUX
ftr-464	2198	119	based	base	VERB
ftr-464	2198	120	on	on	ADP
ftr-464	2198	121	residency	residency	NOUN
ftr-464	2198	122	.	.	PUNCT
ftr-464	2198	123	"	"	PUNCT
ftr-464	2199	1	5	5	NUM
ftr-464	2199	2	in	in	ADP
ftr-464	2199	3	many	many	ADJ
ftr-464	2199	4	cases	case	NOUN
ftr-464	2199	5	,	,	PUNCT
ftr-464	2199	6	deferred	defer	VERB
ftr-464	2199	7	compensation	compensation	NOUN
ftr-464	2199	8	payments	payment	NOUN
ftr-464	2199	9	made	make	VERB
ftr-464	2199	10	to	to	ADP
ftr-464	2199	11	such	such	ADJ
ftr-464	2199	12	individuals	individual	NOUN
ftr-464	2199	13	after	after	ADP
ftr-464	2199	14	reestablishing	reestablish	VERB
ftr-464	2199	15	residence	residence	NOUN
ftr-464	2199	16	in	in	ADP
ftr-464	2199	17	their	their	PRON
ftr-464	2199	18	country	country	NOUN
ftr-464	2199	19	of	of	ADP
ftr-464	2199	20	nationality	nationality	NOUN
ftr-464	2199	21	may	may	AUX
ftr-464	2199	22	also	also	ADV
ftr-464	2199	23	be	be	AUX
ftr-464	2199	24	exempt	exempt	ADJ
ftr-464	2199	25	from	from	ADP
ftr-464	2199	26	tax	tax	NOUN
ftr-464	2199	27	in	in	ADP
ftr-464	2199	28	such	such	ADJ
ftr-464	2199	29	country.316	country.316	NOUN
ftr-464	2199	30	as	as	ADP
ftr-464	2199	31	a	a	DET
ftr-464	2199	32	nontaxable	nontaxable	ADJ
ftr-464	2199	33	gift	gift	NOUN
ftr-464	2199	34	.	.	PUNCT
ftr-464	2199	35	"	"	PUNCT
ftr-464	2200	1	i	i	PRON
ftr-464	2200	2	d.	d.	PROPN
ftr-464	2200	3	under	under	ADP
ftr-464	2200	4	the	the	DET
ftr-464	2200	5	administration	administration	NOUN
ftr-464	2200	6	's	's	PART
ftr-464	2200	7	proposal	proposal	NOUN
ftr-464	2200	8	,	,	PUNCT
ftr-464	2200	9	the	the	DET
ftr-464	2200	10	"	"	PUNCT
ftr-464	2200	11	trust	trust	NOUN
ftr-464	2200	12	income	income	NOUN
ftr-464	2200	13	would	would	AUX
ftr-464	2200	14	be	be	AUX
ftr-464	2200	15	taxed	tax	VERB
ftr-464	2200	16	"	"	PUNCT
ftr-464	2200	17	by	by	ADP
ftr-464	2200	18	the	the	DET
ftr-464	2200	19	u.s	u.s	PROPN
ftr-464	2200	20	.	.	PROPN
ftr-464	2201	1	"	"	PUNCT
ftr-464	2201	2	when	when	SCONJ
ftr-464	2201	3	distributed	distribute	VERB
ftr-464	2201	4	to	to	ADP
ftr-464	2201	5	u.s	u.s	PROPN
ftr-464	2201	6	.	.	PROPN
ftr-464	2201	7	beneficiaries	beneficiary	NOUN
ftr-464	2201	8	.	.	PUNCT
ftr-464	2201	9	"	"	PUNCT
ftr-464	2202	1	i	i	PRON
ftr-464	2202	2	d.	d.	PROPN
ftr-464	2202	3	312	312	NUM
ftr-464	2202	4	.	.	PUNCT
ftr-464	2203	1	h.r	h.r	PROPN
ftr-464	2203	2	.	.	PROPN
ftr-464	2203	3	rep	rep	PROPN
ftr-464	2203	4	.	.	PROPN
ftr-464	2203	5	no	no	PROPN
ftr-464	2203	6	.	.	PROPN
ftr-464	2204	1	981	981	NUM
ftr-464	2204	2	,	,	PUNCT
ftr-464	2204	3	104th	104th	PROPN
ftr-464	2204	4	cong	cong	NOUN
ftr-464	2204	5	.	.	PUNCT
ftr-464	2204	6	,	,	PUNCT
ftr-464	2204	7	1st	1st	ADJ
ftr-464	2204	8	sess	sess	NOUN
ftr-464	2204	9	.	.	PUNCT
ftr-464	2205	1	(	(	PUNCT
ftr-464	2205	2	1995	1995	NUM
ftr-464	2205	3	)	)	PUNCT
ftr-464	2205	4	(	(	PUNCT
ftr-464	2205	5	section	section	NOUN
ftr-464	2205	6	204	204	NUM
ftr-464	2205	7	of	of	ADP
ftr-464	2205	8	the	the	DET
ftr-464	2205	9	bill	bill	NOUN
ftr-464	2205	10	amends	amend	VERB
ftr-464	2205	11	irc	irc	PRON
ftr-464	2205	12	§	§	PROPN
ftr-464	2205	13	672(f)(1	672(f)(1	NUM
ftr-464	2205	14	)	)	PUNCT
ftr-464	2205	15	to	to	PART
ftr-464	2205	16	provide	provide	VERB
ftr-464	2205	17	that	that	DET
ftr-464	2205	18	subpart	subpart	NOUN
ftr-464	2205	19	e	e	NOUN
ftr-464	2205	20	(	(	PUNCT
ftr-464	2205	21	the	the	DET
ftr-464	2205	22	grantor	grantor	NOUN
ftr-464	2205	23	trust	trust	NOUN
ftr-464	2205	24	rules	rule	NOUN
ftr-464	2205	25	)	)	PUNCT
ftr-464	2205	26	"	"	PUNCT
ftr-464	2205	27	only	only	ADV
ftr-464	2205	28	apply	apply	VERB
ftr-464	2205	29	to	to	ADP
ftr-464	2205	30	the	the	DET
ftr-464	2205	31	extent	extent	NOUN
ftr-464	2205	32	such	such	ADJ
ftr-464	2205	33	application	application	NOUN
ftr-464	2205	34	results	result	NOUN
ftr-464	2205	35	in	in	ADP
ftr-464	2205	36	an	an	DET
ftr-464	2205	37	amount	amount	NOUN
ftr-464	2205	38	being	be	AUX
ftr-464	2205	39	included	include	VERB
ftr-464	2205	40	in	in	ADP
ftr-464	2205	41	gross	gross	ADJ
ftr-464	2205	42	income	income	NOUN
ftr-464	2205	43	of	of	ADP
ftr-464	2205	44	a	a	DET
ftr-464	2205	45	citizen	citizen	NOUN
ftr-464	2205	46	or	or	CCONJ
ftr-464	2205	47	resident	resident	NOUN
ftr-464	2205	48	of	of	ADP
ftr-464	2205	49	the	the	DET
ftr-464	2205	50	united	united	PROPN
ftr-464	2205	51	states	states	PROPN
ftr-464	2205	52	or	or	CCONJ
ftr-464	2205	53	a	a	DET
ftr-464	2205	54	domestic	domestic	ADJ
ftr-464	2205	55	corporation	corporation	NOUN
ftr-464	2205	56	.	.	PUNCT
ftr-464	2205	57	"	"	PUNCT
ftr-464	2205	58	)	)	PUNCT
ftr-464	2205	59	.	.	PUNCT
ftr-464	2206	1	313	313	NUM
ftr-464	2206	2	.	.	PUNCT
ftr-464	2207	1	conference	conference	NOUN
ftr-464	2207	2	report	report	NOUN
ftr-464	2207	3	for	for	ADP
ftr-464	2207	4	small	small	ADJ
ftr-464	2207	5	business	business	NOUN
ftr-464	2207	6	job	job	NOUN
ftr-464	2207	7	protection	protection	NOUN
ftr-464	2207	8	act	act	NOUN
ftr-464	2207	9	of	of	ADP
ftr-464	2207	10	1996	1996	NUM
ftr-464	2207	11	,	,	PUNCT
ftr-464	2207	12	h.r	h.r	PROPN
ftr-464	2207	13	.	.	PROPN
ftr-464	2207	14	rep	rep	PROPN
ftr-464	2207	15	.	.	PROPN
ftr-464	2208	1	no	no	PROPN
ftr-464	2208	2	.	.	NOUN
ftr-464	2208	3	3448	3448	NUM
ftr-464	2208	4	,	,	PUNCT
ftr-464	2208	5	104th	104th	PROPN
ftr-464	2208	6	cong	cong	NOUN
ftr-464	2208	7	.	.	PROPN
ftr-464	2209	1	,	,	PUNCT
ftr-464	2209	2	2d	2d	NUM
ftr-464	2209	3	sess	sess	NOUN
ftr-464	2209	4	.	.	PUNCT
ftr-464	2210	1	(	(	PUNCT
ftr-464	2210	2	1996	1996	NUM
ftr-464	2210	3	)	)	PUNCT
ftr-464	2210	4	(	(	PUNCT
ftr-464	2210	5	enacted	enact	VERB
ftr-464	2210	6	)	)	PUNCT
ftr-464	2210	7	.	.	PUNCT
ftr-464	2211	1	under	under	ADP
ftr-464	2211	2	the	the	DET
ftr-464	2211	3	final	final	ADJ
ftr-464	2211	4	version	version	NOUN
ftr-464	2211	5	,	,	PUNCT
ftr-464	2211	6	§	§	PROPN
ftr-464	2211	7	672(f)(2)(b	672(f)(2)(b	PROPN
ftr-464	2211	8	)	)	PUNCT
ftr-464	2211	9	is	be	AUX
ftr-464	2211	10	amended	amend	VERB
ftr-464	2211	11	to	to	ADP
ftr-464	2211	12	state	state	NOUN
ftr-464	2211	13	that	that	SCONJ
ftr-464	2211	14	:	:	PUNCT
ftr-464	2211	15	"	"	PUNCT
ftr-464	2211	16	except	except	SCONJ
ftr-464	2211	17	as	as	SCONJ
ftr-464	2211	18	provided	provide	VERB
ftr-464	2211	19	in	in	ADP
ftr-464	2211	20	regulations	regulation	NOUN
ftr-464	2211	21	,	,	PUNCT
ftr-464	2211	22	paragraph	paragraph	NOUN
ftr-464	2211	23	(	(	PUNCT
ftr-464	2211	24	1	1	X
ftr-464	2211	25	)	)	PUNCT
ftr-464	2211	26	shall	shall	AUX
ftr-464	2211	27	not	not	PART
ftr-464	2211	28	apply	apply	VERB
ftr-464	2211	29	to	to	ADP
ftr-464	2211	30	any	any	DET
ftr-464	2211	31	portion	portion	NOUN
ftr-464	2211	32	of	of	ADP
ftr-464	2211	33	a	a	DET
ftr-464	2211	34	trust	trust	NOUN
ftr-464	2211	35	distributions	distribution	NOUN
ftr-464	2211	36	from	from	ADP
ftr-464	2211	37	which	which	PRON
ftr-464	2211	38	are	be	AUX
ftr-464	2211	39	taxable	taxable	ADJ
ftr-464	2211	40	as	as	ADP
ftr-464	2211	41	compensation	compensation	NOUN
ftr-464	2211	42	for	for	ADP
ftr-464	2211	43	services	service	NOUN
ftr-464	2211	44	rendered	render	VERB
ftr-464	2211	45	.	.	PUNCT
ftr-464	2211	46	"	"	PUNCT
ftr-464	2212	1	i	i	PRON
ftr-464	2212	2	d.	d.	PROPN
ftr-464	2212	3	§	§	PROPN
ftr-464	2212	4	1904(a)(1	1904(a)(1	NUM
ftr-464	2212	5	)	)	PUNCT
ftr-464	2212	6	.	.	PUNCT
ftr-464	2213	1	apparently	apparently	ADV
ftr-464	2213	2	congress	congress	PROPN
ftr-464	2213	3	concluded	conclude	VERB
ftr-464	2213	4	that	that	SCONJ
ftr-464	2213	5	if	if	SCONJ
ftr-464	2213	6	the	the	DET
ftr-464	2213	7	trust	trust	NOUN
ftr-464	2213	8	distributions	distribution	NOUN
ftr-464	2213	9	are	be	AUX
ftr-464	2213	10	subject	subject	ADJ
ftr-464	2213	11	to	to	ADP
ftr-464	2213	12	u.s	u.s	PROPN
ftr-464	2213	13	.	.	PROPN
ftr-464	2213	14	tax	tax	NOUN
ftr-464	2213	15	as	as	ADP
ftr-464	2213	16	compensation	compensation	NOUN
ftr-464	2213	17	,	,	PUNCT
ftr-464	2213	18	the	the	DET
ftr-464	2213	19	type	type	NOUN
ftr-464	2213	20	of	of	ADP
ftr-464	2213	21	abuse	abuse	NOUN
ftr-464	2213	22	of	of	ADP
ftr-464	2213	23	concern	concern	NOUN
ftr-464	2213	24	to	to	ADP
ftr-464	2213	25	treasury	treasury	PROPN
ftr-464	2213	26	was	be	AUX
ftr-464	2213	27	not	not	PART
ftr-464	2213	28	present	present	ADJ
ftr-464	2213	29	.	.	PUNCT
ftr-464	2214	1	314	314	X
ftr-464	2214	2	.	.	PUNCT
ftr-464	2215	1	see	see	VERB
ftr-464	2215	2	supra	supra	PROPN
ftr-464	2215	3	note	note	PROPN
ftr-464	2215	4	255	255	NUM
ftr-464	2215	5	.	.	X
ftr-464	2215	6	315	315	NUM
ftr-464	2215	7	.	.	PUNCT
ftr-464	2216	1	see	see	VERB
ftr-464	2216	2	letter	letter	NOUN
ftr-464	2216	3	from	from	ADP
ftr-464	2216	4	raymond	raymond	PROPN
ftr-464	2216	5	j.	j.	PROPN
ftr-464	2216	6	wiacek	wiacek	PROPN
ftr-464	2216	7	to	to	ADP
ftr-464	2216	8	peter	peter	PROPN
ftr-464	2216	9	barnes	barnes	PROPN
ftr-464	2216	10	,	,	PUNCT
ftr-464	2216	11	office	office	NOUN
ftr-464	2216	12	of	of	ADP
ftr-464	2216	13	int'l	int'l	NOUN
ftr-464	2216	14	tax	tax	NOUN
ftr-464	2216	15	counsel	counsel	NOUN
ftr-464	2216	16	(	(	PUNCT
ftr-464	2216	17	oct	oct	PROPN
ftr-464	2216	18	.	.	PROPN
ftr-464	2216	19	3	3	NUM
ftr-464	2216	20	,	,	PUNCT
ftr-464	2216	21	1988	1988	NUM
ftr-464	2216	22	)	)	PUNCT
ftr-464	2216	23	,	,	PUNCT
ftr-464	2216	24	reprinted	reprint	VERB
ftr-464	2216	25	in	in	ADP
ftr-464	2216	26	88	88	NUM
ftr-464	2216	27	tni	tni	NOUN
ftr-464	2216	28	43	43	NUM
ftr-464	2216	29	-	-	SYM
ftr-464	2216	30	40	40	NUM
ftr-464	2216	31	(	(	PUNCT
ftr-464	2216	32	oct	oct	PROPN
ftr-464	2216	33	.	.	PROPN
ftr-464	2216	34	26	26	NUM
ftr-464	2216	35	,	,	PUNCT
ftr-464	2216	36	1988	1988	NUM
ftr-464	2216	37	)	)	PUNCT
ftr-464	2216	38	(	(	PUNCT
ftr-464	2216	39	lexis	lexis	X
ftr-464	2216	40	,	,	PUNCT
ftr-464	2216	41	fedtax	fedtax	NOUN
ftr-464	2216	42	library	library	NOUN
ftr-464	2216	43	,	,	PUNCT
ftr-464	2216	44	tni	tni	NOUN
ftr-464	2216	45	file	file	NOUN
ftr-464	2216	46	)	)	PUNCT
ftr-464	2216	47	.	.	PUNCT
ftr-464	2217	1	see	see	VERB
ftr-464	2217	2	also	also	ADV
ftr-464	2217	3	bissell	bissell	PROPN
ftr-464	2217	4	&	&	CCONJ
ftr-464	2217	5	giardina	giardina	PROPN
ftr-464	2217	6	,	,	PUNCT
ftr-464	2217	7	supra	supra	PROPN
ftr-464	2217	8	note	note	PROPN
ftr-464	2217	9	72	72	NUM
ftr-464	2217	10	,	,	PUNCT
ftr-464	2217	11	at	at	ADP
ftr-464	2217	12	282	282	NUM
ftr-464	2217	13	(	(	PUNCT
ftr-464	2217	14	"	"	PUNCT
ftr-464	2217	15	[	[	X
ftr-464	2217	16	a	a	X
ftr-464	2217	17	]	]	X
ftr-464	2217	18	foreign	foreign	ADJ
ftr-464	2217	19	national	national	ADJ
ftr-464	2217	20	working	work	VERB
ftr-464	2217	21	in	in	ADP
ftr-464	2217	22	the	the	DET
ftr-464	2217	23	united	united	PROPN
ftr-464	2217	24	states	states	PROPN
ftr-464	2217	25	would	would	AUX
ftr-464	2217	26	usually	usually	ADV
ftr-464	2217	27	not	not	PART
ftr-464	2217	28	be	be	AUX
ftr-464	2217	29	subject	subject	ADJ
ftr-464	2217	30	to	to	ADP
ftr-464	2217	31	foreign	foreign	ADJ
ftr-464	2217	32	tax	tax	NOUN
ftr-464	2217	33	on	on	ADP
ftr-464	2217	34	current	current	ADJ
ftr-464	2217	35	accruals	accrual	NOUN
ftr-464	2217	36	in	in	ADP
ftr-464	2217	37	a	a	DET
ftr-464	2217	38	u.s.based	u.s.based	ADJ
ftr-464	2217	39	serp	serp	NOUN
ftr-464	2217	40	because	because	SCONJ
ftr-464	2217	41	most	most	ADJ
ftr-464	2217	42	foreign	foreign	ADJ
ftr-464	2217	43	countries	country	NOUN
ftr-464	2217	44	do	do	AUX
ftr-464	2217	45	not	not	PART
ftr-464	2217	46	impose	impose	VERB
ftr-464	2217	47	personal	personal	ADJ
ftr-464	2217	48	income	income	NOUN
ftr-464	2217	49	tax	tax	NOUN
ftr-464	2217	50	on	on	ADP
ftr-464	2217	51	their	their	PRON
ftr-464	2217	52	citizens	citizen	NOUN
ftr-464	2217	53	who	who	PRON
ftr-464	2217	54	are	be	AUX
ftr-464	2217	55	resident	resident	ADJ
ftr-464	2217	56	in	in	ADP
ftr-464	2217	57	another	another	DET
ftr-464	2217	58	country	country	NOUN
ftr-464	2217	59	.	.	PUNCT
ftr-464	2217	60	"	"	PUNCT
ftr-464	2217	61	)	)	PUNCT
ftr-464	2217	62	.	.	PUNCT
ftr-464	2218	1	316	316	X
ftr-464	2218	2	.	.	PUNCT
ftr-464	2219	1	see	see	VERB
ftr-464	2219	2	ellis	ellis	PROPN
ftr-464	2219	3	&	&	CCONJ
ftr-464	2219	4	navin	navin	PROPN
ftr-464	2219	5	,	,	PUNCT
ftr-464	2219	6	supra	supra	PROPN
ftr-464	2219	7	note	note	PROPN
ftr-464	2219	8	72	72	NUM
ftr-464	2219	9	,	,	PUNCT
ftr-464	2219	10	at	at	ADP
ftr-464	2219	11	88	88	NUM
ftr-464	2219	12	(	(	PUNCT
ftr-464	2219	13	"	"	PUNCT
ftr-464	2219	14	many	many	ADJ
ftr-464	2219	15	foreign	foreign	ADJ
ftr-464	2219	16	countries	country	NOUN
ftr-464	2219	17	(	(	PUNCT
ftr-464	2219	18	e.g.	e.g.	ADV
ftr-464	2219	19	,	,	PUNCT
ftr-464	2219	20	the	the	DET
ftr-464	2219	21	u.k	u.k	NOUN
ftr-464	2219	22	.	.	PROPN
ftr-464	2219	23	)	)	PUNCT
ftr-464	2219	24	will	will	AUX
ftr-464	2219	25	exempt	exempt	VERB
ftr-464	2219	26	deferred	deferred	ADJ
ftr-464	2219	27	compensation	compensation	NOUN
ftr-464	2219	28	payments	payment	NOUN
ftr-464	2219	29	from	from	ADP
ftr-464	2219	30	tax	tax	NOUN
ftr-464	2219	31	if	if	SCONJ
ftr-464	2219	32	they	they	PRON
ftr-464	2219	33	were	be	AUX
ftr-464	2219	34	earned	earn	VERB
ftr-464	2219	35	during	during	ADP
ftr-464	2219	36	a	a	DET
ftr-464	2219	37	period	period	NOUN
ftr-464	2219	38	of	of	ADP
ftr-464	2219	39	u.s	u.s	PROPN
ftr-464	2219	40	.	.	PROPN
ftr-464	2219	41	residence	residence	NOUN
ftr-464	2219	42	"	"	PUNCT
ftr-464	2219	43	although	although	SCONJ
ftr-464	2219	44	"	"	PUNCT
ftr-464	2219	45	some	some	DET
ftr-464	2219	46	foreign	foreign	ADJ
ftr-464	2219	47	countries	country	NOUN
ftr-464	2219	48	(	(	PUNCT
ftr-464	2219	49	e.g.	e.g.	ADV
ftr-464	2219	50	,	,	PUNCT
ftr-464	2219	51	italy	italy	PROPN
ftr-464	2219	52	and	and	CCONJ
ftr-464	2219	53	switzerland	switzerland	PROPN
ftr-464	2219	54	)	)	PUNCT
ftr-464	2219	55	may	may	AUX
ftr-464	2219	56	tax	tax	VERB
ftr-464	2219	57	these	these	DET
ftr-464	2219	58	payments	payment	NOUN
ftr-464	2219	59	.	.	PUNCT
ftr-464	2220	1	"	"	PUNCT
ftr-464	2220	2	)	)	PUNCT
ftr-464	2220	3	.	.	PUNCT
ftr-464	2221	1	see	see	VERB
ftr-464	2221	2	also	also	ADV
ftr-464	2221	3	e.a	e.a	PROPN
ftr-464	2221	4	.	.	PROPN
ftr-464	2221	5	nicholson	nicholson	PROPN
ftr-464	2221	6	&	&	CCONJ
ftr-464	2221	7	thomas	thomas	PROPN
ftr-464	2221	8	st.g	st.g	PROPN
ftr-464	2221	9	.	.	PUNCT
ftr-464	2222	1	bissell	bissell	PROPN
ftr-464	2222	2	,	,	PUNCT
ftr-464	2222	3	tax	tax	NOUN
ftr-464	2222	4	planning	planning	NOUN
ftr-464	2222	5	for	for	ADP
ftr-464	2222	6	foreign	foreign	ADJ
ftr-464	2222	7	nationals	national	NOUN
ftr-464	2222	8	working	work	VERB
ftr-464	2222	9	in	in	ADP
ftr-464	2222	10	the	the	DET
ftr-464	2222	11	united	united	PROPN
ftr-464	2222	12	states	states	PROPN
ftr-464	2222	13	,	,	PUNCT
ftr-464	2222	14	1992	1992	NUM
ftr-464	2222	15	intertax	intertax	NOUN
ftr-464	2222	16	55	55	NUM
ftr-464	2222	17	,	,	PUNCT
ftr-464	2222	18	58	58	NUM
ftr-464	2222	19	(	(	PUNCT
ftr-464	2222	20	placing	place	VERB
ftr-464	2222	21	belgium	belgium	PROPN
ftr-464	2222	22	,	,	PUNCT
ftr-464	2222	23	germany	germany	PROPN
ftr-464	2222	24	and	and	CCONJ
ftr-464	2222	25	u.k	u.k	PROPN
ftr-464	2222	26	.	.	PROPN
ftr-464	2222	27	in	in	ADP
ftr-464	2222	28	the	the	DET
ftr-464	2222	29	former	former	ADJ
ftr-464	2222	30	category	category	NOUN
ftr-464	2222	31	and	and	CCONJ
ftr-464	2222	32	italy	italy	PROPN
ftr-464	2222	33	,	,	PUNCT
ftr-464	2222	34	switzerland	switzerland	PROPN
ftr-464	2222	35	,	,	PUNCT
ftr-464	2222	36	and	and	CCONJ
ftr-464	2222	37	sweden	sweden	VERB
ftr-464	2222	38	in	in	ADP
ftr-464	2222	39	the	the	DET
ftr-464	2222	40	second	second	NOUN
ftr-464	2222	41	)	)	PUNCT
ftr-464	2222	42	.	.	PUNCT
ftr-464	2223	1	[	[	X
ftr-464	2223	2	vol	vol	NOUN
ftr-464	2223	3	.	.	PUNCT
ftr-464	2223	4	3:6	3:6	NUM
ftr-464	2223	5	u.s	u.s	PROPN
ftr-464	2223	6	.	.	PROPN
ftr-464	2223	7	income	income	NOUN
ftr-464	2223	8	taxation	taxation	NOUN
ftr-464	2223	9	of	of	ADP
ftr-464	2223	10	cross	cross	ADJ
ftr-464	2223	11	-	-	ADJ
ftr-464	2223	12	border	border	ADJ
ftr-464	2223	13	pensions	pension	NOUN
ftr-464	2223	14	b.	b.	PROPN
ftr-464	2223	15	alien	alien	PROPN
ftr-464	2223	16	performs	perform	VERB
ftr-464	2223	17	services	service	NOUN
ftr-464	2223	18	outside	outside	ADP
ftr-464	2223	19	the	the	DET
ftr-464	2223	20	u.s	u.s	PROPN
ftr-464	2223	21	.	.	PROPN
ftr-464	2223	22	and	and	CCONJ
ftr-464	2223	23	receives	receive	VERB
ftr-464	2223	24	payments	payment	NOUN
ftr-464	2223	25	of	of	ADP
ftr-464	2223	26	deferred	defer	VERB
ftr-464	2223	27	compensation	compensation	NOUN
ftr-464	2223	28	after	after	ADP
ftr-464	2223	29	becoming	become	VERB
ftr-464	2223	30	u.s	u.s	PROPN
ftr-464	2223	31	.	.	PROPN
ftr-464	2223	32	resident	resident	NOUN
ftr-464	2223	33	1	1	NUM
ftr-464	2223	34	.	.	PUNCT
ftr-464	2223	35	results	result	NOUN
ftr-464	2223	36	under	under	ADP
ftr-464	2223	37	the	the	DET
ftr-464	2223	38	internal	internal	ADJ
ftr-464	2223	39	revenue	revenue	NOUN
ftr-464	2223	40	code.-assume	code.-assume	PROPN
ftr-464	2223	41	that	that	SCONJ
ftr-464	2223	42	a	a	DET
ftr-464	2223	43	citizen	citizen	NOUN
ftr-464	2223	44	of	of	ADP
ftr-464	2223	45	country	country	NOUN
ftr-464	2223	46	x	x	PRON
ftr-464	2223	47	spends	spend	VERB
ftr-464	2223	48	his	his	PRON
ftr-464	2223	49	working	work	VERB
ftr-464	2223	50	years	year	NOUN
ftr-464	2223	51	employed	employ	VERB
ftr-464	2223	52	in	in	ADP
ftr-464	2223	53	country	country	NOUN
ftr-464	2223	54	x	x	PUNCT
ftr-464	2223	55	by	by	ADP
ftr-464	2223	56	a	a	DET
ftr-464	2223	57	country	country	NOUN
ftr-464	2223	58	x	x	NOUN
ftr-464	2223	59	employer	employer	NOUN
ftr-464	2223	60	who	who	PRON
ftr-464	2223	61	makes	make	VERB
ftr-464	2223	62	contributions	contribution	NOUN
ftr-464	2223	63	for	for	ADP
ftr-464	2223	64	the	the	DET
ftr-464	2223	65	employee	employee	NOUN
ftr-464	2223	66	to	to	ADP
ftr-464	2223	67	a	a	DET
ftr-464	2223	68	country	country	NOUN
ftr-464	2223	69	x	x	PUNCT
ftr-464	2223	70	qualified	qualified	ADJ
ftr-464	2223	71	pension	pension	NOUN
ftr-464	2223	72	plan	plan	NOUN
ftr-464	2223	73	.	.	PUNCT
ftr-464	2224	1	assume	assume	VERB
ftr-464	2224	2	,	,	PUNCT
ftr-464	2224	3	however	however	ADV
ftr-464	2224	4	,	,	PUNCT
ftr-464	2224	5	that	that	SCONJ
ftr-464	2224	6	this	this	DET
ftr-464	2224	7	individual	individual	NOUN
ftr-464	2224	8	takes	take	VERB
ftr-464	2224	9	up	up	ADP
ftr-464	2224	10	permanent	permanent	ADJ
ftr-464	2224	11	residence	residence	NOUN
ftr-464	2224	12	in	in	ADP
ftr-464	2224	13	florida	florida	PROPN
ftr-464	2224	14	at	at	ADP
ftr-464	2224	15	the	the	DET
ftr-464	2224	16	time	time	NOUN
ftr-464	2224	17	of	of	ADP
ftr-464	2224	18	his	his	PRON
ftr-464	2224	19	retirement	retirement	NOUN
ftr-464	2224	20	and	and	CCONJ
ftr-464	2224	21	is	be	AUX
ftr-464	2224	22	treated	treat	VERB
ftr-464	2224	23	by	by	ADP
ftr-464	2224	24	the	the	DET
ftr-464	2224	25	u.s	u.s	PROPN
ftr-464	2224	26	.	.	PROPN
ftr-464	2224	27	as	as	ADP
ftr-464	2224	28	a	a	DET
ftr-464	2224	29	resident	resident	NOUN
ftr-464	2224	30	alien	alien	NOUN
ftr-464	2224	31	and	and	CCONJ
ftr-464	2224	32	is	be	AUX
ftr-464	2224	33	no	no	ADV
ftr-464	2224	34	longer	long	ADV
ftr-464	2224	35	classified	classify	VERB
ftr-464	2224	36	as	as	ADP
ftr-464	2224	37	a	a	DET
ftr-464	2224	38	resident	resident	NOUN
ftr-464	2224	39	by	by	ADP
ftr-464	2224	40	country	country	NOUN
ftr-464	2224	41	x	x	SYM
ftr-464	2224	42	tax	tax	NOUN
ftr-464	2224	43	authorities.1	authorities.1	NOUN
ftr-464	2224	44	7	7	NUM
ftr-464	2224	45	see	see	NOUN
ftr-464	2224	46	table	table	NOUN
ftr-464	2224	47	2	2	NUM
ftr-464	2224	48	,	,	PUNCT
ftr-464	2224	49	row	row	NOUN
ftr-464	2224	50	10	10	NUM
ftr-464	2224	51	,	,	PUNCT
ftr-464	2224	52	page	page	NOUN
ftr-464	2224	53	361	361	NUM
ftr-464	2224	54	.	.	PUNCT
ftr-464	2225	1	if	if	SCONJ
ftr-464	2225	2	the	the	DET
ftr-464	2225	3	country	country	NOUN
ftr-464	2225	4	x	x	PUNCT
ftr-464	2225	5	tax	tax	NOUN
ftr-464	2225	6	rules	rule	NOUN
ftr-464	2225	7	regarding	regard	VERB
ftr-464	2225	8	pensions	pension	NOUN
ftr-464	2225	9	are	be	AUX
ftr-464	2225	10	the	the	DET
ftr-464	2225	11	same	same	ADJ
ftr-464	2225	12	as	as	ADP
ftr-464	2225	13	in	in	ADP
ftr-464	2225	14	the	the	DET
ftr-464	2225	15	u.s	u.s	PROPN
ftr-464	2225	16	.	.	PROPN
ftr-464	2225	17	,	,	PUNCT
ftr-464	2225	18	then	then	ADV
ftr-464	2225	19	country	country	NOUN
ftr-464	2225	20	x	x	PUNCT
ftr-464	2225	21	would	would	AUX
ftr-464	2225	22	defer	defer	VERB
ftr-464	2225	23	taxation	taxation	NOUN
ftr-464	2225	24	of	of	ADP
ftr-464	2225	25	amounts	amount	NOUN
ftr-464	2225	26	contributed	contribute	VERB
ftr-464	2225	27	to	to	ADP
ftr-464	2225	28	the	the	DET
ftr-464	2225	29	plan	plan	NOUN
ftr-464	2225	30	until	until	SCONJ
ftr-464	2225	31	distributed	distribute	VERB
ftr-464	2225	32	to	to	ADP
ftr-464	2225	33	the	the	DET
ftr-464	2225	34	employee	employee	NOUN
ftr-464	2225	35	.	.	PUNCT
ftr-464	2226	1	country	country	NOUN
ftr-464	2226	2	x	x	PUNCT
ftr-464	2226	3	tax	tax	NOUN
ftr-464	2226	4	rules	rule	NOUN
ftr-464	2226	5	may	may	AUX
ftr-464	2226	6	or	or	CCONJ
ftr-464	2226	7	may	may	AUX
ftr-464	2226	8	not	not	PART
ftr-464	2226	9	provide	provide	VERB
ftr-464	2226	10	for	for	ADP
ftr-464	2226	11	taxation	taxation	NOUN
ftr-464	2226	12	of	of	ADP
ftr-464	2226	13	the	the	DET
ftr-464	2226	14	eventual	eventual	ADJ
ftr-464	2226	15	distribution	distribution	NOUN
ftr-464	2226	16	.	.	PUNCT
ftr-464	2227	1	this	this	PRON
ftr-464	2227	2	would	would	AUX
ftr-464	2227	3	depend	depend	VERB
ftr-464	2227	4	upon	upon	SCONJ
ftr-464	2227	5	whether	whether	SCONJ
ftr-464	2227	6	country	country	NOUN
ftr-464	2227	7	x	x	PUNCT
ftr-464	2227	8	seeks	seek	VERB
ftr-464	2227	9	to	to	PART
ftr-464	2227	10	retain	retain	VERB
ftr-464	2227	11	jurisdiction	jurisdiction	NOUN
ftr-464	2227	12	to	to	PART
ftr-464	2227	13	tax	tax	NOUN
ftr-464	2227	14	items	item	NOUN
ftr-464	2227	15	that	that	PRON
ftr-464	2227	16	have	have	AUX
ftr-464	2227	17	accrued	accrue	VERB
ftr-464	2227	18	to	to	ADP
ftr-464	2227	19	a	a	DET
ftr-464	2227	20	long	long	ADJ
ftr-464	2227	21	-	-	PUNCT
ftr-464	2227	22	term	term	NOUN
ftr-464	2227	23	resident	resident	NOUN
ftr-464	2227	24	prior	prior	ADV
ftr-464	2227	25	to	to	ADP
ftr-464	2227	26	his	his	PRON
ftr-464	2227	27	departure	departure	NOUN
ftr-464	2227	28	;	;	PUNCT
ftr-464	2227	29	it	it	PRON
ftr-464	2227	30	also	also	ADV
ftr-464	2227	31	depends	depend	VERB
ftr-464	2227	32	upon	upon	SCONJ
ftr-464	2227	33	whether	whether	SCONJ
ftr-464	2227	34	country	country	NOUN
ftr-464	2227	35	x	x	PRON
ftr-464	2227	36	asserts	assert	VERB
ftr-464	2227	37	a	a	DET
ftr-464	2227	38	source	source	NOUN
ftr-464	2227	39	-	-	PUNCT
ftr-464	2227	40	based	base	VERB
ftr-464	2227	41	tax	tax	NOUN
ftr-464	2227	42	over	over	ADP
ftr-464	2227	43	pensions	pension	NOUN
ftr-464	2227	44	by	by	ADP
ftr-464	2227	45	reason	reason	NOUN
ftr-464	2227	46	of	of	ADP
ftr-464	2227	47	the	the	DET
ftr-464	2227	48	location	location	NOUN
ftr-464	2227	49	of	of	ADP
ftr-464	2227	50	the	the	DET
ftr-464	2227	51	services	service	NOUN
ftr-464	2227	52	or	or	CCONJ
ftr-464	2227	53	the	the	DET
ftr-464	2227	54	situs	situs	PROPN
ftr-464	2227	55	of	of	ADP
ftr-464	2227	56	the	the	DET
ftr-464	2227	57	trust	trust	NOUN
ftr-464	2227	58	.	.	PUNCT
ftr-464	2228	1	31	31	NUM
ftr-464	2228	2	in	in	ADP
ftr-464	2228	3	this	this	DET
ftr-464	2228	4	situation	situation	NOUN
ftr-464	2228	5	,	,	PUNCT
ftr-464	2229	1	even	even	ADV
ftr-464	2229	2	though	though	SCONJ
ftr-464	2229	3	the	the	DET
ftr-464	2229	4	u.s	u.s	PROPN
ftr-464	2229	5	.	.	PROPN
ftr-464	2229	6	taxes	taxis	NOUN
ftr-464	2229	7	its	its	PRON
ftr-464	2229	8	residents	resident	NOUN
ftr-464	2229	9	on	on	ADP
ftr-464	2229	10	worldwide	worldwide	ADJ
ftr-464	2229	11	income	income	NOUN
ftr-464	2229	12	,	,	PUNCT
ftr-464	2229	13	u.s	u.s	PROPN
ftr-464	2229	14	.	.	PROPN
ftr-464	2229	15	taxation	taxation	NOUN
ftr-464	2229	16	of	of	ADP
ftr-464	2229	17	the	the	DET
ftr-464	2229	18	entire	entire	ADJ
ftr-464	2229	19	distribution	distribution	NOUN
ftr-464	2229	20	is	be	AUX
ftr-464	2229	21	not	not	PART
ftr-464	2229	22	assured	assure	VERB
ftr-464	2229	23	.	.	PUNCT
ftr-464	2230	1	if	if	SCONJ
ftr-464	2230	2	the	the	DET
ftr-464	2230	3	pension	pension	NOUN
ftr-464	2230	4	plan	plan	NOUN
ftr-464	2230	5	in	in	ADP
ftr-464	2230	6	country	country	NOUN
ftr-464	2230	7	x	x	PUNCT
ftr-464	2230	8	is	be	AUX
ftr-464	2230	9	classified	classify	VERB
ftr-464	2230	10	by	by	ADP
ftr-464	2230	11	u.s	u.s	PROPN
ftr-464	2230	12	.	.	PROPN
ftr-464	2230	13	standards	standard	NOUN
ftr-464	2230	14	as	as	ADP
ftr-464	2230	15	an	an	DET
ftr-464	2230	16	unfunded	unfunded	ADJ
ftr-464	2230	17	plan	plan	NOUN
ftr-464	2230	18	(	(	PUNCT
ftr-464	2230	19	despite	despite	SCONJ
ftr-464	2230	20	the	the	DET
ftr-464	2230	21	contrary	contrary	ADJ
ftr-464	2230	22	result	result	NOUN
ftr-464	2230	23	under	under	ADP
ftr-464	2230	24	country	country	NOUN
ftr-464	2230	25	x	x	PROPN
ftr-464	2230	26	law),319	law),319	PROPN
ftr-464	2230	27	then	then	ADV
ftr-464	2230	28	the	the	DET
ftr-464	2230	29	u.s	u.s	PROPN
ftr-464	2230	30	.	.	PROPN
ftr-464	2230	31	will	will	AUX
ftr-464	2230	32	treat	treat	VERB
ftr-464	2230	33	distributions	distribution	NOUN
ftr-464	2230	34	from	from	ADP
ftr-464	2230	35	the	the	DET
ftr-464	2230	36	plan	plan	NOUN
ftr-464	2230	37	as	as	ADP
ftr-464	2230	38	foreign	foreign	ADJ
ftr-464	2230	39	-	-	PUNCT
ftr-464	2230	40	source	source	NOUN
ftr-464	2230	41	compensation	compensation	NOUN
ftr-464	2230	42	income	income	NOUN
ftr-464	2230	43	,	,	PUNCT
ftr-464	2230	44	taxable	taxable	ADJ
ftr-464	2230	45	in	in	ADP
ftr-464	2230	46	full	full	ADJ
ftr-464	2230	47	and	and	CCONJ
ftr-464	2230	48	ineligible	ineligible	ADJ
ftr-464	2230	49	for	for	ADP
ftr-464	2230	50	section	section	NOUN
ftr-464	2230	51	911	911	NUM
ftr-464	2230	52	relief	relief	NOUN
ftr-464	2230	53	(	(	PUNCT
ftr-464	2230	54	because	because	SCONJ
ftr-464	2230	55	it	it	PRON
ftr-464	2230	56	is	be	AUX
ftr-464	2230	57	deferred	defer	VERB
ftr-464	2230	58	)	)	PUNCT
ftr-464	2230	59	.	.	PUNCT
ftr-464	2231	1	see	see	VERB
ftr-464	2231	2	table	table	NOUN
ftr-464	2231	3	2	2	NUM
ftr-464	2231	4	,	,	PUNCT
ftr-464	2231	5	row	row	VERB
ftr-464	2231	6	9	9	NUM
ftr-464	2231	7	,	,	PUNCT
ftr-464	2231	8	page	page	NOUN
ftr-464	2231	9	361.yt	361.yt	PROPN
ftr-464	2231	10	if	if	SCONJ
ftr-464	2231	11	,	,	PUNCT
ftr-464	2231	12	however	however	ADV
ftr-464	2231	13	,	,	PUNCT
ftr-464	2231	14	the	the	DET
ftr-464	2231	15	u.s	u.s	PROPN
ftr-464	2231	16	.	.	PROPN
ftr-464	2231	17	agrees	agree	VERB
ftr-464	2231	18	with	with	ADP
ftr-464	2231	19	country	country	NOUN
ftr-464	2231	20	x	x	SYM
ftr-464	2231	21	's	's	PART
ftr-464	2231	22	317	317	NUM
ftr-464	2231	23	.	.	PUNCT
ftr-464	2232	1	see	see	VERB
ftr-464	2232	2	,	,	PUNCT
ftr-464	2232	3	e.g.	e.g.	ADV
ftr-464	2232	4	,	,	PUNCT
ftr-464	2232	5	tech	tech	NOUN
ftr-464	2232	6	.	.	PUNCT
ftr-464	2233	1	adv	adv	PROPN
ftr-464	2233	2	.	.	PUNCT
ftr-464	2233	3	mem	mem	PROPN
ftr-464	2233	4	.	.	PUNCT
ftr-464	2233	5	89	89	NUM
ftr-464	2233	6	-	-	SYM
ftr-464	2233	7	11	11	NUM
ftr-464	2233	8	-	-	PUNCT
ftr-464	2233	9	001	001	NUM
ftr-464	2233	10	(	(	PUNCT
ftr-464	2233	11	sept	sept	PROPN
ftr-464	2233	12	.	.	PROPN
ftr-464	2233	13	27	27	NUM
ftr-464	2233	14	,	,	PUNCT
ftr-464	2233	15	1988	1988	NUM
ftr-464	2233	16	)	)	PUNCT
ftr-464	2233	17	.	.	PUNCT
ftr-464	2234	1	reprinted	reprint	VERB
ftr-464	2234	2	in	in	ADP
ftr-464	2234	3	89	89	NUM
ftr-464	2234	4	tni	tni	NOUN
ftr-464	2234	5	13	13	NUM
ftr-464	2234	6	-	-	SYM
ftr-464	2234	7	42	42	NUM
ftr-464	2234	8	(	(	PUNCT
ftr-464	2234	9	mar	mar	PROPN
ftr-464	2234	10	.	.	PROPN
ftr-464	2234	11	29	29	NUM
ftr-464	2234	12	,	,	PUNCT
ftr-464	2234	13	1989	1989	NUM
ftr-464	2234	14	)	)	PUNCT
ftr-464	2234	15	(	(	PUNCT
ftr-464	2234	16	lexis	lexis	X
ftr-464	2234	17	,	,	PUNCT
ftr-464	2234	18	fedtax	fedtax	NOUN
ftr-464	2234	19	library	library	NOUN
ftr-464	2234	20	,	,	PUNCT
ftr-464	2234	21	tni	tni	NOUN
ftr-464	2234	22	file	file	NOUN
ftr-464	2234	23	)	)	PUNCT
ftr-464	2234	24	(	(	PUNCT
ftr-464	2234	25	involving	involve	VERB
ftr-464	2234	26	a	a	DET
ftr-464	2234	27	canadian	canadian	ADJ
ftr-464	2234	28	citizen	citizen	NOUN
ftr-464	2234	29	who	who	PRON
ftr-464	2234	30	receives	receive	VERB
ftr-464	2234	31	pre	pre	ADJ
ftr-464	2234	32	-	-	ADJ
ftr-464	2234	33	retirement	retirement	ADJ
ftr-464	2234	34	distributions	distribution	NOUN
ftr-464	2234	35	from	from	ADP
ftr-464	2234	36	a	a	DET
ftr-464	2234	37	canadian	canadian	ADJ
ftr-464	2234	38	pension	pension	NOUN
ftr-464	2234	39	plan	plan	NOUN
ftr-464	2234	40	after	after	ADP
ftr-464	2234	41	becoming	become	VERB
ftr-464	2234	42	a	a	DET
ftr-464	2234	43	u.s	u.s	PROPN
ftr-464	2234	44	.	.	PROPN
ftr-464	2234	45	resident	resident	PROPN
ftr-464	2234	46	alien	alien	PROPN
ftr-464	2234	47	)	)	PUNCT
ftr-464	2234	48	.	.	PUNCT
ftr-464	2235	1	318	318	NUM
ftr-464	2235	2	.	.	PUNCT
ftr-464	2236	1	for	for	ADP
ftr-464	2236	2	example	example	NOUN
ftr-464	2236	3	,	,	PUNCT
ftr-464	2236	4	norway	norway	PROPN
ftr-464	2236	5	imposes	impose	VERB
ftr-464	2236	6	its	its	PRON
ftr-464	2236	7	income	income	NOUN
ftr-464	2236	8	tax	tax	NOUN
ftr-464	2236	9	on	on	ADP
ftr-464	2236	10	"	"	PUNCT
ftr-464	2236	11	[	[	X
ftr-464	2236	12	all	all	DET
ftr-464	2236	13	remuneration	remuneration	NOUN
ftr-464	2236	14	(	(	PUNCT
ftr-464	2236	15	including	include	VERB
ftr-464	2236	16	pension	pension	NOUN
ftr-464	2236	17	distributions	distribution	NOUN
ftr-464	2236	18	)	)	PUNCT
ftr-464	2236	19	derived	derive	VERB
ftr-464	2236	20	from	from	ADP
ftr-464	2236	21	employment	employment	NOUN
ftr-464	2236	22	in	in	ADP
ftr-464	2236	23	norway	norway	PROPN
ftr-464	2236	24	or	or	CCONJ
ftr-464	2236	25	paid	pay	VERB
ftr-464	2236	26	to	to	ADP
ftr-464	2236	27	a	a	DET
ftr-464	2236	28	manager	manager	NOUN
ftr-464	2236	29	or	or	CCONJ
ftr-464	2236	30	member	member	NOUN
ftr-464	2236	31	of	of	ADP
ftr-464	2236	32	the	the	DET
ftr-464	2236	33	board	board	NOUN
ftr-464	2236	34	of	of	ADP
ftr-464	2236	35	directors	director	NOUN
ftr-464	2236	36	of	of	ADP
ftr-464	2236	37	[	[	X
ftr-464	2236	38	a	a	X
ftr-464	2236	39	]	]	X
ftr-464	2236	40	company	company	NOUN
ftr-464	2236	41	resident	resident	NOUN
ftr-464	2236	42	in	in	ADP
ftr-464	2236	43	norway	norway	PROPN
ftr-464	2236	44	...	...	PUNCT
ftr-464	2236	45	"	"	PUNCT
ftr-464	2236	46	ict	ict	PROPN
ftr-464	2236	47	report	report	NOUN
ftr-464	2236	48	on	on	ADP
ftr-464	2236	49	expatriation	expatriation	NOUN
ftr-464	2236	50	,	,	PUNCT
ftr-464	2236	51	supra	supra	PROPN
ftr-464	2236	52	note	note	NOUN
ftr-464	2236	53	129	129	NUM
ftr-464	2236	54	,	,	PUNCT
ftr-464	2236	55	at	at	ADP
ftr-464	2236	56	b-5	b-5	NUM
ftr-464	2236	57	.	.	PUNCT
ftr-464	2237	1	"	"	PUNCT
ftr-464	2237	2	a	a	DET
ftr-464	2237	3	business	business	NOUN
ftr-464	2237	4	...	...	PUNCT
ftr-464	2237	5	distributing	distribute	VERB
ftr-464	2237	6	pension	pension	NOUN
ftr-464	2237	7	benefits	benefit	NOUN
ftr-464	2237	8	is	be	AUX
ftr-464	2237	9	responsible	responsible	ADJ
ftr-464	2237	10	for	for	ADP
ftr-464	2237	11	withholding	withhold	VERB
ftr-464	2237	12	taxes	taxis	NOUN
ftr-464	2237	13	on	on	ADP
ftr-464	2237	14	such	such	ADJ
ftr-464	2237	15	income	income	NOUN
ftr-464	2237	16	regardless	regardless	ADV
ftr-464	2237	17	of	of	ADP
ftr-464	2237	18	the	the	DET
ftr-464	2237	19	individual	individual	NOUN
ftr-464	2237	20	's	's	PART
ftr-464	2237	21	country	country	NOUN
ftr-464	2237	22	of	of	ADP
ftr-464	2237	23	residence	residence	NOUN
ftr-464	2237	24	,	,	PUNCT
ftr-464	2237	25	"	"	PUNCT
ftr-464	2237	26	e.g.	e.g.	ADV
ftr-464	2237	27	,	,	PUNCT
ftr-464	2237	28	even	even	ADV
ftr-464	2237	29	if	if	SCONJ
ftr-464	2237	30	he	he	PRON
ftr-464	2237	31	is	be	AUX
ftr-464	2237	32	a	a	DET
ftr-464	2237	33	former	former	ADJ
ftr-464	2237	34	resident	resident	NOUN
ftr-464	2237	35	.	.	PUNCT
ftr-464	2238	1	i	i	PRON
ftr-464	2238	2	d.	d.	PROPN
ftr-464	2238	3	denmark	denmark	PROPN
ftr-464	2238	4	imposes	impose	VERB
ftr-464	2238	5	its	its	PRON
ftr-464	2238	6	income	income	NOUN
ftr-464	2238	7	tax	tax	NOUN
ftr-464	2238	8	on	on	ADP
ftr-464	2238	9	"	"	PUNCT
ftr-464	2238	10	[	[	X
ftr-464	2238	11	p]ension	p]ension	NOUN
ftr-464	2238	12	distributions	distribution	NOUN
ftr-464	2238	13	received	receive	VERB
ftr-464	2238	14	by	by	ADP
ftr-464	2238	15	nonresidents	nonresident	NOUN
ftr-464	2238	16	from	from	ADP
ftr-464	2238	17	danish	danish	ADJ
ftr-464	2238	18	pension	pension	NOUN
ftr-464	2238	19	plans	plan	NOUN
ftr-464	2238	20	...	...	PUNCT
ftr-464	2239	1	but	but	CCONJ
ftr-464	2239	2	many	many	ADJ
ftr-464	2239	3	tax	tax	NOUN
ftr-464	2239	4	treaties	treaty	NOUN
ftr-464	2239	5	effectively	effectively	ADV
ftr-464	2239	6	override	override	VERB
ftr-464	2239	7	this	this	DET
ftr-464	2239	8	provision	provision	NOUN
ftr-464	2239	9	of	of	ADP
ftr-464	2239	10	danish	danish	ADJ
ftr-464	2239	11	law	law	NOUN
ftr-464	2239	12	.	.	PUNCT
ftr-464	2239	13	"	"	PUNCT
ftr-464	2240	1	i	i	PRON
ftr-464	2240	2	d.	d.	PROPN
ftr-464	2240	3	at	at	ADP
ftr-464	2240	4	b-8	b-8	PROPN
ftr-464	2240	5	.	.	PUNCT
ftr-464	2241	1	319	319	NUM
ftr-464	2241	2	.	.	PUNCT
ftr-464	2242	1	see	see	VERB
ftr-464	2242	2	supra	supra	PROPN
ftr-464	2242	3	note	note	PROPN
ftr-464	2242	4	276	276	NUM
ftr-464	2242	5	and	and	CCONJ
ftr-464	2242	6	accompanying	accompany	VERB
ftr-464	2242	7	text	text	NOUN
ftr-464	2242	8	.	.	PUNCT
ftr-464	2243	1	for	for	ADP
ftr-464	2243	2	example	example	NOUN
ftr-464	2243	3	,	,	PUNCT
ftr-464	2243	4	the	the	DET
ftr-464	2243	5	plan	plan	NOUN
ftr-464	2243	6	may	may	AUX
ftr-464	2243	7	be	be	AUX
ftr-464	2243	8	a	a	DET
ftr-464	2243	9	"	"	PUNCT
ftr-464	2243	10	rabbi	rabbi	ADJ
ftr-464	2243	11	trust	trust	NOUN
ftr-464	2243	12	,	,	PUNCT
ftr-464	2243	13	"	"	PUNCT
ftr-464	2243	14	for	for	ADP
ftr-464	2243	15	u.s	u.s	PROPN
ftr-464	2243	16	.	.	PROPN
ftr-464	2243	17	tax	tax	NOUN
ftr-464	2243	18	purposes	purpose	NOUN
ftr-464	2243	19	,	,	PUNCT
ftr-464	2243	20	but	but	CCONJ
ftr-464	2243	21	country	country	NOUN
ftr-464	2243	22	x	x	PRON
ftr-464	2243	23	may	may	AUX
ftr-464	2243	24	view	view	VERB
ftr-464	2243	25	a	a	DET
ftr-464	2243	26	plan	plan	NOUN
ftr-464	2243	27	secured	secure	VERB
ftr-464	2243	28	by	by	ADP
ftr-464	2243	29	such	such	DET
ftr-464	2243	30	a	a	DET
ftr-464	2243	31	trust	trust	NOUN
ftr-464	2243	32	as	as	ADP
ftr-464	2243	33	a	a	DET
ftr-464	2243	34	funded	funded	ADJ
ftr-464	2243	35	plan	plan	NOUN
ftr-464	2243	36	.	.	PUNCT
ftr-464	2244	1	320	320	NUM
ftr-464	2244	2	.	.	PUNCT
ftr-464	2245	1	in	in	ADP
ftr-464	2245	2	priv	priv	PROPN
ftr-464	2245	3	.	.	PUNCT
ftr-464	2246	1	ltr	ltr	PROPN
ftr-464	2246	2	.	.	PUNCT
ftr-464	2246	3	rul	rul	PROPN
ftr-464	2246	4	.	.	PUNCT
ftr-464	2247	1	96	96	NUM
ftr-464	2247	2	-	-	SYM
ftr-464	2247	3	28	28	NUM
ftr-464	2247	4	-	-	PUNCT
ftr-464	2247	5	024	024	NUM
ftr-464	2247	6	(	(	PUNCT
ftr-464	2247	7	apr	apr	PROPN
ftr-464	2247	8	.	.	PROPN
ftr-464	2247	9	16	16	NUM
ftr-464	2247	10	,	,	PUNCT
ftr-464	2247	11	1996	1996	NUM
ftr-464	2247	12	)	)	PUNCT
ftr-464	2247	13	,	,	PUNCT
ftr-464	2247	14	the	the	DET
ftr-464	2247	15	irs	irs	PROPN
ftr-464	2247	16	ruled	rule	VERB
ftr-464	2247	17	that	that	SCONJ
ftr-464	2247	18	an	an	DET
ftr-464	2247	19	individual	individual	NOUN
ftr-464	2247	20	,	,	PUNCT
ftr-464	2247	21	who	who	PRON
ftr-464	2247	22	becomes	become	VERB
ftr-464	2247	23	a	a	DET
ftr-464	2247	24	resident	resident	NOUN
ftr-464	2247	25	alien	alien	NOUN
ftr-464	2247	26	after	after	ADP
ftr-464	2247	27	performance	performance	NOUN
ftr-464	2247	28	of	of	ADP
ftr-464	2247	29	services	service	NOUN
ftr-464	2247	30	and	and	CCONJ
ftr-464	2247	31	before	before	ADP
ftr-464	2247	32	payment	payment	NOUN
ftr-464	2247	33	,	,	PUNCT
ftr-464	2247	34	is	be	AUX
ftr-464	2247	35	taxable	taxable	ADJ
ftr-464	2247	36	as	as	ADP
ftr-464	2247	37	a	a	DET
ftr-464	2247	38	resident	resident	NOUN
ftr-464	2247	39	on	on	ADP
ftr-464	2247	40	the	the	DET
ftr-464	2247	41	compensation	compensation	NOUN
ftr-464	2247	42	paid	pay	VERB
ftr-464	2247	43	,	,	PUNCT
ftr-464	2247	44	regardless	regardless	ADV
ftr-464	2247	45	of	of	ADP
ftr-464	2247	46	its	its	PRON
ftr-464	2247	47	source	source	NOUN
ftr-464	2247	48	.	.	PUNCT
ftr-464	2248	1	the	the	DET
ftr-464	2248	2	results	result	NOUN
ftr-464	2248	3	in	in	ADP
ftr-464	2248	4	the	the	DET
ftr-464	2248	5	ruling	ruling	NOUN
ftr-464	2248	6	were	be	AUX
ftr-464	2248	7	not	not	PART
ftr-464	2248	8	affected	affect	VERB
ftr-464	2248	9	by	by	ADP
ftr-464	2248	10	the	the	DET
ftr-464	2248	11	relevant	relevant	ADJ
ftr-464	2248	12	treaty	treaty	NOUN
ftr-464	2248	13	because	because	SCONJ
ftr-464	2248	14	of	of	ADP
ftr-464	2248	15	the	the	DET
ftr-464	2248	16	applicability	applicability	NOUN
ftr-464	2248	17	of	of	ADP
ftr-464	2248	18	the	the	DET
ftr-464	2248	19	savings	saving	NOUN
ftr-464	2248	20	clause	clause	NOUN
ftr-464	2248	21	.	.	PUNCT
ftr-464	2249	1	i	i	PRON
ftr-464	2249	2	d.	d.	PROPN
ftr-464	2249	3	19961	19961	NUM
ftr-464	2249	4	florida	florida	PROPN
ftr-464	2249	5	tax	tax	NOUN
ftr-464	2249	6	review	review	NOUN
ftr-464	2249	7	characterization	characterization	NOUN
ftr-464	2249	8	of	of	ADP
ftr-464	2249	9	the	the	DET
ftr-464	2249	10	plan	plan	NOUN
ftr-464	2249	11	as	as	SCONJ
ftr-464	2249	12	funded	fund	VERB
ftr-464	2249	13	,	,	PUNCT
ftr-464	2249	14	then	then	ADV
ftr-464	2249	15	the	the	DET
ftr-464	2249	16	distribution	distribution	NOUN
ftr-464	2249	17	will	will	AUX
ftr-464	2249	18	be	be	AUX
ftr-464	2249	19	viewed	view	VERB
ftr-464	2249	20	as	as	ADP
ftr-464	2249	21	a	a	DET
ftr-464	2249	22	return	return	NOUN
ftr-464	2249	23	of	of	ADP
ftr-464	2249	24	capital	capital	NOUN
ftr-464	2249	25	at	at	ADP
ftr-464	2249	26	least	least	ADJ
ftr-464	2249	27	to	to	ADP
ftr-464	2249	28	the	the	DET
ftr-464	2249	29	extent	extent	NOUN
ftr-464	2249	30	of	of	ADP
ftr-464	2249	31	amounts	amount	NOUN
ftr-464	2249	32	previously	previously	ADV
ftr-464	2249	33	contributed	contribute	VERB
ftr-464	2249	34	to	to	ADP
ftr-464	2249	35	the	the	DET
ftr-464	2249	36	plan	plan	NOUN
ftr-464	2249	37	(	(	PUNCT
ftr-464	2249	38	by	by	ADP
ftr-464	2249	39	employee	employee	NOUN
ftr-464	2249	40	or	or	CCONJ
ftr-464	2249	41	employer	employer	NOUN
ftr-464	2249	42	)	)	PUNCT
ftr-464	2249	43	.	.	PUNCT
ftr-464	2250	1	see	see	VERB
ftr-464	2250	2	table	table	NOUN
ftr-464	2250	3	2	2	NUM
ftr-464	2250	4	,	,	PUNCT
ftr-464	2250	5	row	row	NOUN
ftr-464	2250	6	10	10	NUM
ftr-464	2250	7	,	,	PUNCT
ftr-464	2250	8	page	page	NOUN
ftr-464	2250	9	361	361	NUM
ftr-464	2250	10	.	.	PUNCT
ftr-464	2251	1	because	because	SCONJ
ftr-464	2251	2	the	the	DET
ftr-464	2251	3	foreign	foreign	ADJ
ftr-464	2251	4	plan	plan	NOUN
ftr-464	2251	5	would	would	AUX
ftr-464	2251	6	in	in	ADP
ftr-464	2251	7	all	all	DET
ftr-464	2251	8	likelihood	likelihood	NOUN
ftr-464	2251	9	be	be	AUX
ftr-464	2251	10	"	"	PUNCT
ftr-464	2251	11	nonqualified	nonqualifie	VERB
ftr-464	2251	12	"	"	PUNCT
ftr-464	2251	13	for	for	ADP
ftr-464	2251	14	u.s	u.s	PROPN
ftr-464	2251	15	.	.	PROPN
ftr-464	2251	16	tax	tax	NOUN
ftr-464	2251	17	purposes	purpose	NOUN
ftr-464	2251	18	,	,	PUNCT
ftr-464	2251	19	distributions	distribution	NOUN
ftr-464	2251	20	from	from	ADP
ftr-464	2251	21	the	the	DET
ftr-464	2251	22	plan	plan	NOUN
ftr-464	2251	23	would	would	AUX
ftr-464	2251	24	be	be	AUX
ftr-464	2251	25	subject	subject	ADJ
ftr-464	2251	26	to	to	ADP
ftr-464	2251	27	the	the	DET
ftr-464	2251	28	rules	rule	NOUN
ftr-464	2251	29	of	of	ADP
ftr-464	2251	30	section	section	NOUN
ftr-464	2251	31	402(b	402(b	PROPN
ftr-464	2251	32	)	)	PUNCT
ftr-464	2251	33	and	and	CCONJ
ftr-464	2251	34	thus	thus	ADV
ftr-464	2251	35	the	the	DET
ftr-464	2251	36	rules	rule	NOUN
ftr-464	2251	37	of	of	ADP
ftr-464	2251	38	section	section	NOUN
ftr-464	2251	39	72.32	72.32	NUM
ftr-464	2251	40	'	'	PUNCT
ftr-464	2251	41	for	for	ADP
ftr-464	2251	42	this	this	DET
ftr-464	2251	43	purpose	purpose	NOUN
ftr-464	2251	44	,	,	PUNCT
ftr-464	2251	45	investment	investment	NOUN
ftr-464	2251	46	in	in	ADP
ftr-464	2251	47	the	the	DET
ftr-464	2251	48	contract	contract	NOUN
ftr-464	2251	49	takes	take	VERB
ftr-464	2251	50	account	account	NOUN
ftr-464	2251	51	not	not	PART
ftr-464	2251	52	only	only	ADV
ftr-464	2251	53	of	of	ADP
ftr-464	2251	54	employee	employee	NOUN
ftr-464	2251	55	contributions	contribution	NOUN
ftr-464	2251	56	,	,	PUNCT
ftr-464	2251	57	but	but	CCONJ
ftr-464	2251	58	also	also	ADV
ftr-464	2251	59	of	of	ADP
ftr-464	2251	60	contributions	contribution	NOUN
ftr-464	2251	61	made	make	VERB
ftr-464	2251	62	by	by	ADP
ftr-464	2251	63	the	the	DET
ftr-464	2251	64	employer	employer	NOUN
ftr-464	2251	65	that	that	SCONJ
ftr-464	2251	66	either	either	CCONJ
ftr-464	2251	67	(	(	PUNCT
ftr-464	2251	68	a	a	X
ftr-464	2251	69	)	)	PUNCT
ftr-464	2251	70	were	be	AUX
ftr-464	2251	71	includible	includible	ADJ
ftr-464	2251	72	in	in	ADP
ftr-464	2251	73	the	the	DET
ftr-464	2251	74	employee	employee	NOUN
ftr-464	2251	75	's	's	PART
ftr-464	2251	76	gross	gross	ADJ
ftr-464	2251	77	income	income	NOUN
ftr-464	2251	78	for	for	ADP
ftr-464	2251	79	u.s	u.s	PROPN
ftr-464	2251	80	.	.	PROPN
ftr-464	2251	81	tax	tax	NOUN
ftr-464	2251	82	purposes	purpose	NOUN
ftr-464	2251	83	at	at	ADP
ftr-464	2251	84	an	an	DET
ftr-464	2251	85	earlier	early	ADJ
ftr-464	2251	86	time	time	NOUN
ftr-464	2251	87	or	or	CCONJ
ftr-464	2251	88	(	(	PUNCT
ftr-464	2251	89	b	b	NOUN
ftr-464	2251	90	)	)	PUNCT
ftr-464	2251	91	would	would	AUX
ftr-464	2251	92	not	not	PART
ftr-464	2251	93	have	have	AUX
ftr-464	2251	94	been	be	AUX
ftr-464	2251	95	so	so	ADV
ftr-464	2251	96	includible	includible	ADJ
ftr-464	2251	97	if	if	SCONJ
ftr-464	2251	98	paid	pay	VERB
ftr-464	2251	99	directly	directly	ADV
ftr-464	2251	100	to	to	ADP
ftr-464	2251	101	the	the	DET
ftr-464	2251	102	employee	employee	NOUN
ftr-464	2251	103	at	at	ADP
ftr-464	2251	104	the	the	DET
ftr-464	2251	105	time	time	NOUN
ftr-464	2251	106	of	of	ADP
ftr-464	2251	107	contribution	contribution	NOUN
ftr-464	2251	108	.	.	PUNCT
ftr-464	2252	1	22	22	NUM
ftr-464	2252	2	in	in	ADP
ftr-464	2252	3	the	the	DET
ftr-464	2252	4	example	example	NOUN
ftr-464	2252	5	given	give	VERB
ftr-464	2252	6	,	,	PUNCT
ftr-464	2252	7	the	the	DET
ftr-464	2252	8	employer	employer	NOUN
ftr-464	2252	9	contributions	contribution	NOUN
ftr-464	2252	10	do	do	AUX
ftr-464	2252	11	not	not	PART
ftr-464	2252	12	meet	meet	VERB
ftr-464	2252	13	condition	condition	NOUN
ftr-464	2252	14	(	(	PUNCT
ftr-464	2252	15	a	a	X
ftr-464	2252	16	)	)	PUNCT
ftr-464	2252	17	since	since	SCONJ
ftr-464	2252	18	they	they	PRON
ftr-464	2252	19	were	be	AUX
ftr-464	2252	20	not	not	PART
ftr-464	2252	21	includible	includible	ADJ
ftr-464	2252	22	in	in	ADP
ftr-464	2252	23	gross	gross	ADJ
ftr-464	2252	24	income	income	NOUN
ftr-464	2252	25	of	of	ADP
ftr-464	2252	26	the	the	DET
ftr-464	2252	27	employee	employee	NOUN
ftr-464	2252	28	for	for	ADP
ftr-464	2252	29	u.s	u.s	PROPN
ftr-464	2252	30	.	.	PROPN
ftr-464	2252	31	tax	tax	NOUN
ftr-464	2252	32	purposes	purpose	NOUN
ftr-464	2252	33	when	when	SCONJ
ftr-464	2252	34	made	make	VERB
ftr-464	2252	35	;	;	PUNCT
ftr-464	2252	36	however	however	ADV
ftr-464	2252	37	,	,	PUNCT
ftr-464	2252	38	the	the	DET
ftr-464	2252	39	employer	employer	NOUN
ftr-464	2252	40	contributions	contribution	NOUN
ftr-464	2252	41	do	do	AUX
ftr-464	2252	42	meet	meet	VERB
ftr-464	2252	43	condition	condition	NOUN
ftr-464	2252	44	(	(	PUNCT
ftr-464	2252	45	b	b	NOUN
ftr-464	2252	46	)	)	PUNCT
ftr-464	2252	47	;	;	PUNCT
ftr-464	2252	48	that	that	PRON
ftr-464	2252	49	is	be	AUX
ftr-464	2252	50	,	,	PUNCT
ftr-464	2252	51	even	even	ADV
ftr-464	2252	52	if	if	SCONJ
ftr-464	2252	53	the	the	DET
ftr-464	2252	54	employer	employer	NOUN
ftr-464	2252	55	contributions	contribution	NOUN
ftr-464	2252	56	had	have	AUX
ftr-464	2252	57	been	be	AUX
ftr-464	2252	58	paid	pay	VERB
ftr-464	2252	59	directly	directly	ADV
ftr-464	2252	60	to	to	ADP
ftr-464	2252	61	the	the	DET
ftr-464	2252	62	employee	employee	NOUN
ftr-464	2252	63	,	,	PUNCT
ftr-464	2252	64	they	they	PRON
ftr-464	2252	65	would	would	AUX
ftr-464	2252	66	not	not	PART
ftr-464	2252	67	be	be	AUX
ftr-464	2252	68	includible	includible	ADJ
ftr-464	2252	69	because	because	SCONJ
ftr-464	2252	70	the	the	DET
ftr-464	2252	71	employee	employee	NOUN
ftr-464	2252	72	was	be	AUX
ftr-464	2252	73	a	a	DET
ftr-464	2252	74	nonresident	nonresident	ADJ
ftr-464	2252	75	alien	alien	NOUN
ftr-464	2252	76	receiving	receive	VERB
ftr-464	2252	77	compensation	compensation	NOUN
ftr-464	2252	78	for	for	ADP
ftr-464	2252	79	services	service	NOUN
ftr-464	2252	80	performed	perform	VERB
ftr-464	2252	81	outside	outside	ADP
ftr-464	2252	82	the	the	DET
ftr-464	2252	83	u.s	u.s	PROPN
ftr-464	2252	84	.	.	PROPN
ftr-464	2252	85	323	323	NUM
ftr-464	2252	86	thus	thus	ADV
ftr-464	2252	87	,	,	PUNCT
ftr-464	2252	88	these	these	DET
ftr-464	2252	89	contributions	contribution	NOUN
ftr-464	2252	90	are	be	AUX
ftr-464	2252	91	,	,	PUNCT
ftr-464	2252	92	pursuant	pursuant	ADJ
ftr-464	2252	93	to	to	ADP
ftr-464	2252	94	section	section	NOUN
ftr-464	2252	95	72(t	72(t	NUM
ftr-464	2252	96	)	)	PUNCT
ftr-464	2252	97	,	,	PUNCT
ftr-464	2252	98	considered	consider	VERB
ftr-464	2252	99	part	part	NOUN
ftr-464	2252	100	of	of	ADP
ftr-464	2252	101	the	the	DET
ftr-464	2252	102	investment	investment	NOUN
ftr-464	2252	103	in	in	ADP
ftr-464	2252	104	the	the	DET
ftr-464	2252	105	contract	contract	NOUN
ftr-464	2252	106	(	(	PUNCT
ftr-464	2252	107	even	even	ADV
ftr-464	2252	108	though	though	SCONJ
ftr-464	2252	109	not	not	PART
ftr-464	2252	110	yet	yet	ADV
ftr-464	2252	111	taxed	tax	VERB
ftr-464	2252	112	in	in	ADP
ftr-464	2252	113	the	the	DET
ftr-464	2252	114	u.s	u.s	PROPN
ftr-464	2252	115	.	.	PROPN
ftr-464	2252	116	or	or	CCONJ
ftr-464	2252	117	in	in	ADP
ftr-464	2252	118	country	country	NOUN
ftr-464	2252	119	x	x	NOUN
ftr-464	2252	120	)	)	PUNCT
ftr-464	2252	121	.	.	PUNCT
ftr-464	2253	1	32	32	NUM
ftr-464	2253	2	4	4	NUM
ftr-464	2253	3	thus	thus	ADV
ftr-464	2253	4	,	,	PUNCT
ftr-464	2253	5	only	only	ADV
ftr-464	2253	6	the	the	DET
ftr-464	2253	7	portion	portion	NOUN
ftr-464	2253	8	of	of	ADP
ftr-464	2253	9	the	the	DET
ftr-464	2253	10	distribution	distribution	NOUN
ftr-464	2253	11	representing	represent	VERB
ftr-464	2253	12	"	"	PUNCT
ftr-464	2253	13	earnings	earning	NOUN
ftr-464	2253	14	and	and	CCONJ
ftr-464	2253	15	accretion	accretion	NOUN
ftr-464	2253	16	"	"	PUNCT
ftr-464	2253	17	is	be	AUX
ftr-464	2253	18	treated	treat	VERB
ftr-464	2253	19	as	as	ADP
ftr-464	2253	20	income	income	NOUN
ftr-464	2253	21	by	by	ADP
ftr-464	2253	22	the	the	DET
ftr-464	2253	23	u.s	u.s	PROPN
ftr-464	2253	24	.	.	PROPN
ftr-464	2253	25	this	this	DET
ftr-464	2253	26	income	income	NOUN
ftr-464	2253	27	would	would	AUX
ftr-464	2253	28	apparently	apparently	ADV
ftr-464	2253	29	be	be	AUX
ftr-464	2253	30	foreign	foreign	ADJ
ftr-464	2253	31	source	source	NOUN
ftr-464	2253	32	income	income	NOUN
ftr-464	2253	33	(	(	PUNCT
ftr-464	2253	34	as	as	ADP
ftr-464	2253	35	coming	come	VERB
ftr-464	2253	36	from	from	ADP
ftr-464	2253	37	a	a	DET
ftr-464	2253	38	foreign	foreign	ADJ
ftr-464	2253	39	situs	situs	PROPN
ftr-464	2253	40	trust	trust	PROPN
ftr-464	2253	41	)	)	PUNCT
ftr-464	2253	42	for	for	ADP
ftr-464	2253	43	purposes	purpose	NOUN
ftr-464	2253	44	of	of	ADP
ftr-464	2253	45	determining	determine	VERB
ftr-464	2253	46	a	a	DET
ftr-464	2253	47	foreign	foreign	ADJ
ftr-464	2253	48	tax	tax	NOUN
ftr-464	2253	49	credit.325	credit.325	PROPN
ftr-464	2253	50	321	321	NUM
ftr-464	2253	51	.	.	PUNCT
ftr-464	2254	1	see	see	VERB
ftr-464	2254	2	tech	tech	NOUN
ftr-464	2254	3	.	.	PUNCT
ftr-464	2255	1	adv	adv	PROPN
ftr-464	2255	2	.	.	PUNCT
ftr-464	2255	3	mem	mem	PROPN
ftr-464	2255	4	.	.	PUNCT
ftr-464	2255	5	89	89	NUM
ftr-464	2255	6	-	-	SYM
ftr-464	2255	7	11	11	NUM
ftr-464	2255	8	-	-	PUNCT
ftr-464	2255	9	001	001	NUM
ftr-464	2255	10	,	,	PUNCT
ftr-464	2255	11	supra	supra	PROPN
ftr-464	2255	12	note	note	NOUN
ftr-464	2255	13	317	317	NUM
ftr-464	2255	14	.	.	PUNCT
ftr-464	2255	15	322	322	NUM
ftr-464	2255	16	.	.	PUNCT
ftr-464	2256	1	irc	irc	PROPN
ftr-464	2256	2	§	§	PROPN
ftr-464	2256	3	72(0	72(0	NUM
ftr-464	2256	4	.	.	PUNCT
ftr-464	2257	1	see	see	VERB
ftr-464	2257	2	tech	tech	NOUN
ftr-464	2257	3	.	.	PUNCT
ftr-464	2258	1	adv	adv	PROPN
ftr-464	2258	2	.	.	PUNCT
ftr-464	2258	3	mem	mem	PROPN
ftr-464	2258	4	.	.	PUNCT
ftr-464	2258	5	89	89	NUM
ftr-464	2258	6	-	-	SYM
ftr-464	2258	7	11	11	NUM
ftr-464	2258	8	-	-	PUNCT
ftr-464	2258	9	001	001	NUM
ftr-464	2258	10	,	,	PUNCT
ftr-464	2258	11	supra	supra	PROPN
ftr-464	2258	12	note	note	NOUN
ftr-464	2258	13	317	317	NUM
ftr-464	2258	14	(	(	PUNCT
ftr-464	2258	15	citing	cite	VERB
ftr-464	2258	16	rev	rev	PROPN
ftr-464	2258	17	.	.	PROPN
ftr-464	2259	1	rul	rul	NOUN
ftr-464	2259	2	.	.	PUNCT
ftr-464	2260	1	58	58	NUM
ftr-464	2260	2	-	-	SYM
ftr-464	2260	3	236	236	NUM
ftr-464	2260	4	,	,	PUNCT
ftr-464	2260	5	1958	1958	NUM
ftr-464	2260	6	-	-	SYM
ftr-464	2260	7	1	1	NUM
ftr-464	2260	8	c.b	c.b	PROPN
ftr-464	2260	9	.	.	PROPN
ftr-464	2260	10	37	37	NUM
ftr-464	2260	11	)	)	PUNCT
ftr-464	2260	12	.	.	PUNCT
ftr-464	2261	1	323	323	NUM
ftr-464	2261	2	.	.	PUNCT
ftr-464	2262	1	see	see	VERB
ftr-464	2262	2	tech	tech	NOUN
ftr-464	2262	3	.	.	PUNCT
ftr-464	2263	1	adv	adv	PROPN
ftr-464	2263	2	.	.	PUNCT
ftr-464	2263	3	mem	mem	PROPN
ftr-464	2263	4	.	.	PUNCT
ftr-464	2263	5	89	89	NUM
ftr-464	2263	6	-	-	SYM
ftr-464	2263	7	11	11	NUM
ftr-464	2263	8	-	-	PUNCT
ftr-464	2263	9	001	001	NUM
ftr-464	2263	10	,	,	PUNCT
ftr-464	2263	11	supra	supra	PROPN
ftr-464	2263	12	note	note	NOUN
ftr-464	2263	13	317	317	NUM
ftr-464	2263	14	;	;	PUNCT
ftr-464	2263	15	walker	walker	PROPN
ftr-464	2263	16	&	&	CCONJ
ftr-464	2263	17	olson	olson	PROPN
ftr-464	2263	18	,	,	PUNCT
ftr-464	2263	19	supra	supra	PROPN
ftr-464	2263	20	note	note	PROPN
ftr-464	2263	21	22	22	NUM
ftr-464	2263	22	,	,	PUNCT
ftr-464	2263	23	at	at	ADP
ftr-464	2263	24	98	98	NUM
ftr-464	2263	25	(	(	PUNCT
ftr-464	2263	26	discussing	discuss	VERB
ftr-464	2263	27	exclusion	exclusion	NOUN
ftr-464	2263	28	under	under	ADP
ftr-464	2263	29	irc	irc	PROPN
ftr-464	2263	30	§	§	PROPN
ftr-464	2263	31	872	872	NUM
ftr-464	2263	32	)	)	PUNCT
ftr-464	2263	33	;	;	PUNCT
ftr-464	2263	34	rev	rev	PROPN
ftr-464	2263	35	.	.	PROPN
ftr-464	2264	1	rul	rul	PROPN
ftr-464	2264	2	.	.	PUNCT
ftr-464	2265	1	58	58	NUM
ftr-464	2265	2	-	-	SYM
ftr-464	2265	3	236	236	NUM
ftr-464	2265	4	,	,	PUNCT
ftr-464	2265	5	1958	1958	NUM
ftr-464	2265	6	-	-	SYM
ftr-464	2265	7	1	1	NUM
ftr-464	2265	8	c.b	c.b	PROPN
ftr-464	2265	9	.	.	PROPN
ftr-464	2265	10	37	37	NUM
ftr-464	2265	11	,	,	PUNCT
ftr-464	2265	12	38	38	NUM
ftr-464	2265	13	-	-	SYM
ftr-464	2265	14	39	39	NUM
ftr-464	2265	15	.	.	PUNCT
ftr-464	2266	1	324	324	NUM
ftr-464	2266	2	.	.	PUNCT
ftr-464	2266	3	tech	tech	NOUN
ftr-464	2266	4	.	.	PUNCT
ftr-464	2267	1	adv	adv	PROPN
ftr-464	2267	2	.	.	PUNCT
ftr-464	2267	3	mem	mem	PROPN
ftr-464	2267	4	.	.	PUNCT
ftr-464	2267	5	89	89	NUM
ftr-464	2267	6	-	-	SYM
ftr-464	2267	7	11	11	NUM
ftr-464	2267	8	-	-	PUNCT
ftr-464	2267	9	001	001	NUM
ftr-464	2267	10	,	,	PUNCT
ftr-464	2267	11	supra	supra	PROPN
ftr-464	2267	12	note	note	NOUN
ftr-464	2267	13	317	317	NUM
ftr-464	2267	14	(	(	PUNCT
ftr-464	2267	15	citing	cite	VERB
ftr-464	2267	16	rev	rev	PROPN
ftr-464	2267	17	.	.	PROPN
ftr-464	2268	1	rul	rul	NOUN
ftr-464	2268	2	.	.	PUNCT
ftr-464	2269	1	58	58	NUM
ftr-464	2269	2	-	-	SYM
ftr-464	2269	3	236	236	NUM
ftr-464	2269	4	,	,	PUNCT
ftr-464	2269	5	1958	1958	NUM
ftr-464	2269	6	-	-	SYM
ftr-464	2269	7	1	1	NUM
ftr-464	2269	8	c.b	c.b	PROPN
ftr-464	2269	9	.	.	PROPN
ftr-464	2269	10	37	37	NUM
ftr-464	2269	11	)	)	PUNCT
ftr-464	2269	12	.	.	PUNCT
ftr-464	2270	1	see	see	VERB
ftr-464	2270	2	walker	walker	PROPN
ftr-464	2270	3	&	&	CCONJ
ftr-464	2270	4	olson	olson	PROPN
ftr-464	2270	5	,	,	PUNCT
ftr-464	2270	6	supra	supra	PROPN
ftr-464	2270	7	note	note	PROPN
ftr-464	2270	8	22	22	NUM
ftr-464	2270	9	,	,	PUNCT
ftr-464	2270	10	at	at	ADP
ftr-464	2270	11	98	98	NUM
ftr-464	2270	12	;	;	PUNCT
ftr-464	2270	13	see	see	VERB
ftr-464	2270	14	also	also	ADV
ftr-464	2270	15	bissell	bissell	PROPN
ftr-464	2270	16	&	&	CCONJ
ftr-464	2270	17	giardina	giardina	PROPN
ftr-464	2270	18	,	,	PUNCT
ftr-464	2270	19	supra	supra	PROPN
ftr-464	2270	20	note	note	PROPN
ftr-464	2270	21	72	72	NUM
ftr-464	2270	22	,	,	PUNCT
ftr-464	2270	23	at	at	ADP
ftr-464	2270	24	278	278	NUM
ftr-464	2270	25	-	-	SYM
ftr-464	2270	26	79	79	NUM
ftr-464	2270	27	.	.	PUNCT
ftr-464	2271	1	walker	walker	PROPN
ftr-464	2271	2	&	&	CCONJ
ftr-464	2271	3	olson	olson	PROPN
ftr-464	2271	4	argue	argue	VERB
ftr-464	2271	5	that	that	SCONJ
ftr-464	2271	6	this	this	DET
ftr-464	2271	7	analysis	analysis	NOUN
ftr-464	2271	8	is	be	AUX
ftr-464	2271	9	supported	support	VERB
ftr-464	2271	10	by	by	ADP
ftr-464	2271	11	the	the	DET
ftr-464	2271	12	supreme	supreme	PROPN
ftr-464	2271	13	court	court	PROPN
ftr-464	2271	14	's	's	PART
ftr-464	2271	15	opinions	opinion	NOUN
ftr-464	2271	16	in	in	ADP
ftr-464	2271	17	biddle	biddle	PROPN
ftr-464	2271	18	v.	v.	PROPN
ftr-464	2271	19	commissioner	commissioner	PROPN
ftr-464	2271	20	,	,	PUNCT
ftr-464	2271	21	302	302	NUM
ftr-464	2271	22	u.s	u.s	PROPN
ftr-464	2271	23	.	.	PROPN
ftr-464	2271	24	573	573	NUM
ftr-464	2271	25	(	(	PUNCT
ftr-464	2271	26	1938	1938	NUM
ftr-464	2271	27	)	)	PUNCT
ftr-464	2271	28	and	and	CCONJ
ftr-464	2271	29	united	united	PROPN
ftr-464	2271	30	states	states	PROPN
ftr-464	2271	31	v.	v.	ADP
ftr-464	2271	32	goodyear	goodyear	PROPN
ftr-464	2271	33	tire	tire	PROPN
ftr-464	2271	34	&	&	CCONJ
ftr-464	2271	35	rubber	rubber	PROPN
ftr-464	2271	36	co.	co.	PROPN
ftr-464	2271	37	,	,	PUNCT
ftr-464	2271	38	493	493	NUM
ftr-464	2271	39	u.s	u.s	PROPN
ftr-464	2271	40	.	.	PROPN
ftr-464	2271	41	132	132	NUM
ftr-464	2271	42	(	(	PUNCT
ftr-464	2271	43	1989	1989	NUM
ftr-464	2271	44	)	)	PUNCT
ftr-464	2271	45	(	(	PUNCT
ftr-464	2271	46	requiring	require	VERB
ftr-464	2271	47	application	application	NOUN
ftr-464	2271	48	of	of	ADP
ftr-464	2271	49	u.s	u.s	PROPN
ftr-464	2271	50	.	.	PROPN
ftr-464	2271	51	tax	tax	NOUN
ftr-464	2271	52	principles	principle	NOUN
ftr-464	2271	53	in	in	ADP
ftr-464	2271	54	applying	apply	VERB
ftr-464	2271	55	the	the	DET
ftr-464	2271	56	foreign	foreign	ADJ
ftr-464	2271	57	tax	tax	NOUN
ftr-464	2271	58	credit	credit	NOUN
ftr-464	2271	59	rules	rule	NOUN
ftr-464	2271	60	)	)	PUNCT
ftr-464	2271	61	.	.	PUNCT
ftr-464	2272	1	see	see	VERB
ftr-464	2272	2	also	also	ADV
ftr-464	2272	3	kpmg	kpmg	PROPN
ftr-464	2272	4	letter	letter	PROPN
ftr-464	2272	5	,	,	PUNCT
ftr-464	2272	6	supra	supra	PROPN
ftr-464	2272	7	note	note	NOUN
ftr-464	2272	8	161	161	NUM
ftr-464	2272	9	(	(	PUNCT
ftr-464	2272	10	"	"	PUNCT
ftr-464	2272	11	[	[	X
ftr-464	2272	12	a	a	X
ftr-464	2272	13	]	]	X
ftr-464	2272	14	canadian	canadian	ADJ
ftr-464	2272	15	citizen	citizen	NOUN
ftr-464	2272	16	resident	resident	NOUN
ftr-464	2272	17	in	in	ADP
ftr-464	2272	18	the	the	DET
ftr-464	2272	19	u.s	u.s	PROPN
ftr-464	2272	20	.	.	PROPN
ftr-464	2272	21	will	will	AUX
ftr-464	2272	22	be	be	AUX
ftr-464	2272	23	subject	subject	ADJ
ftr-464	2272	24	to	to	ADP
ftr-464	2272	25	u.s	u.s	PROPN
ftr-464	2272	26	.	.	PROPN
ftr-464	2272	27	income	income	NOUN
ftr-464	2272	28	tax	tax	NOUN
ftr-464	2272	29	to	to	ADP
ftr-464	2272	30	the	the	DET
ftr-464	2272	31	extent	extent	NOUN
ftr-464	2272	32	vesting	vest	VERB
ftr-464	2273	1	[	[	PUNCT
ftr-464	2273	2	in	in	ADP
ftr-464	2273	3	a	a	DET
ftr-464	2273	4	canadian	canadian	ADJ
ftr-464	2273	5	pension	pension	NOUN
ftr-464	2273	6	plan	plan	NOUN
ftr-464	2273	7	]	]	PUNCT
ftr-464	2273	8	occurs	occur	VERB
ftr-464	2273	9	after	after	SCONJ
ftr-464	2273	10	the	the	DET
ftr-464	2273	11	u.s	u.s	PROPN
ftr-464	2273	12	.	.	PROPN
ftr-464	2273	13	residence	residence	NOUN
ftr-464	2273	14	is	be	AUX
ftr-464	2273	15	established	establish	VERB
ftr-464	2273	16	.	.	PUNCT
ftr-464	2274	1	"	"	PUNCT
ftr-464	2274	2	)	)	PUNCT
ftr-464	2274	3	;	;	PUNCT
ftr-464	2274	4	michael	michael	PROPN
ftr-464	2274	5	j.	j.	PROPN
ftr-464	2274	6	canan	canan	PROPN
ftr-464	2274	7	,	,	PUNCT
ftr-464	2274	8	qualified	qualified	ADJ
ftr-464	2274	9	retirement	retirement	NOUN
ftr-464	2274	10	and	and	CCONJ
ftr-464	2274	11	other	other	ADJ
ftr-464	2274	12	employee	employee	NOUN
ftr-464	2274	13	benefit	benefit	NOUN
ftr-464	2274	14	plans	plan	NOUN
ftr-464	2274	15	§	§	PROPN
ftr-464	2274	16	23.6	23.6	NUM
ftr-464	2274	17	,	,	PUNCT
ftr-464	2274	18	at	at	ADP
ftr-464	2274	19	1094	1094	NUM
ftr-464	2274	20	-	-	SYM
ftr-464	2274	21	95	95	NUM
ftr-464	2274	22	n.3	n.3	NOUN
ftr-464	2274	23	(	(	PUNCT
ftr-464	2274	24	practitioner	practitioner	NOUN
ftr-464	2274	25	ed	ed	NOUN
ftr-464	2274	26	.	.	PROPN
ftr-464	2274	27	1995	1995	NUM
ftr-464	2274	28	)	)	PUNCT
ftr-464	2274	29	(	(	PUNCT
ftr-464	2274	30	noting	note	VERB
ftr-464	2274	31	that	that	SCONJ
ftr-464	2274	32	the	the	DET
ftr-464	2274	33	fact	fact	NOUN
ftr-464	2274	34	that	that	SCONJ
ftr-464	2274	35	basis	basis	NOUN
ftr-464	2274	36	is	be	AUX
ftr-464	2274	37	granted	grant	VERB
ftr-464	2274	38	for	for	ADP
ftr-464	2274	39	employer	employer	NOUN
ftr-464	2274	40	contributions	contribution	NOUN
ftr-464	2274	41	made	make	VERB
ftr-464	2274	42	to	to	ADP
ftr-464	2274	43	a	a	DET
ftr-464	2274	44	foreign	foreign	ADJ
ftr-464	2274	45	pension	pension	NOUN
ftr-464	2274	46	plan	plan	NOUN
ftr-464	2274	47	on	on	ADP
ftr-464	2274	48	behalf	behalf	NOUN
ftr-464	2274	49	of	of	ADP
ftr-464	2274	50	a	a	DET
ftr-464	2274	51	nonresident	nonresident	ADJ
ftr-464	2274	52	alien	alien	NOUN
ftr-464	2274	53	"	"	PUNCT
ftr-464	2274	54	may	may	AUX
ftr-464	2274	55	open	open	VERB
ftr-464	2274	56	the	the	DET
ftr-464	2274	57	door	door	NOUN
ftr-464	2274	58	for	for	ADP
ftr-464	2274	59	planning	plan	VERB
ftr-464	2274	60	opportunities	opportunity	NOUN
ftr-464	2274	61	with	with	ADP
ftr-464	2274	62	respect	respect	NOUN
ftr-464	2274	63	to	to	ADP
ftr-464	2274	64	deferred	defer	VERB
ftr-464	2274	65	compensation	compensation	NOUN
ftr-464	2274	66	or	or	CCONJ
ftr-464	2274	67	retirement	retirement	NOUN
ftr-464	2274	68	income	income	NOUN
ftr-464	2274	69	paid	pay	VERB
ftr-464	2274	70	while	while	SCONJ
ftr-464	2274	71	the	the	DET
ftr-464	2274	72	individual	individual	NOUN
ftr-464	2274	73	was	be	AUX
ftr-464	2274	74	a	a	DET
ftr-464	2274	75	nonresident	nonresident	ADJ
ftr-464	2274	76	alien	alien	NOUN
ftr-464	2274	77	.	.	PUNCT
ftr-464	2274	78	"	"	PUNCT
ftr-464	2274	79	)	)	PUNCT
ftr-464	2274	80	.	.	PUNCT
ftr-464	2275	1	325	325	NUM
ftr-464	2275	2	.	.	PUNCT
ftr-464	2276	1	see	see	VERB
ftr-464	2276	2	supra	supra	PROPN
ftr-464	2276	3	note	note	PROPN
ftr-464	2276	4	282	282	NUM
ftr-464	2276	5	and	and	CCONJ
ftr-464	2276	6	accompanying	accompany	VERB
ftr-464	2276	7	text	text	NOUN
ftr-464	2276	8	.	.	PUNCT
ftr-464	2277	1	[	[	X
ftr-464	2277	2	vol	vol	NOUN
ftr-464	2277	3	.	.	PUNCT
ftr-464	2277	4	3:6	3:6	NUM
ftr-464	2277	5	u.s	u.s	PROPN
ftr-464	2277	6	.	.	PROPN
ftr-464	2277	7	income	income	NOUN
ftr-464	2277	8	taxation	taxation	NOUN
ftr-464	2277	9	of	of	ADP
ftr-464	2277	10	cross	cross	ADJ
ftr-464	2277	11	-	-	ADJ
ftr-464	2277	12	border	border	ADJ
ftr-464	2277	13	pensions	pension	NOUN
ftr-464	2277	14	it	it	PRON
ftr-464	2277	15	has	have	AUX
ftr-464	2277	16	been	be	AUX
ftr-464	2277	17	suggested	suggest	VERB
ftr-464	2277	18	that	that	SCONJ
ftr-464	2277	19	the	the	DET
ftr-464	2277	20	u.s	u.s	PROPN
ftr-464	2277	21	.	.	PROPN
ftr-464	2277	22	will	will	AUX
ftr-464	2277	23	in	in	ADP
ftr-464	2277	24	many	many	ADJ
ftr-464	2277	25	cases	case	NOUN
ftr-464	2277	26	not	not	PART
ftr-464	2277	27	tax	tax	VERB
ftr-464	2277	28	even	even	ADV
ftr-464	2277	29	the	the	DET
ftr-464	2277	30	"	"	PUNCT
ftr-464	2277	31	earnings	earning	NOUN
ftr-464	2277	32	and	and	CCONJ
ftr-464	2277	33	accretion	accretion	NOUN
ftr-464	2277	34	"	"	PUNCT
ftr-464	2277	35	portion	portion	NOUN
ftr-464	2277	36	of	of	ADP
ftr-464	2277	37	the	the	DET
ftr-464	2277	38	distribution	distribution	NOUN
ftr-464	2277	39	.	.	PUNCT
ftr-464	2278	1	if	if	SCONJ
ftr-464	2278	2	the	the	DET
ftr-464	2278	3	employee	employee	NOUN
ftr-464	2278	4	is	be	AUX
ftr-464	2278	5	considered	consider	VERB
ftr-464	2278	6	under	under	ADP
ftr-464	2278	7	u.s	u.s	PROPN
ftr-464	2278	8	.	.	PROPN
ftr-464	2278	9	tax	tax	NOUN
ftr-464	2278	10	rules	rule	NOUN
ftr-464	2278	11	to	to	PART
ftr-464	2278	12	be	be	AUX
ftr-464	2278	13	a	a	DET
ftr-464	2278	14	"	"	PUNCT
ftr-464	2278	15	highly	highly	ADV
ftr-464	2278	16	compensated	compensate	VERB
ftr-464	2278	17	employee	employee	NOUN
ftr-464	2278	18	"	"	PUNCT
ftr-464	2278	19	and	and	CCONJ
ftr-464	2278	20	the	the	DET
ftr-464	2278	21	pension	pension	NOUN
ftr-464	2278	22	plan	plan	NOUN
ftr-464	2278	23	does	do	AUX
ftr-464	2278	24	not	not	PART
ftr-464	2278	25	meet	meet	VERB
ftr-464	2278	26	the	the	DET
ftr-464	2278	27	nondiscrimination	nondiscrimination	NOUN
ftr-464	2278	28	rules	rule	NOUN
ftr-464	2278	29	applied	apply	VERB
ftr-464	2278	30	to	to	ADP
ftr-464	2278	31	u.s	u.s	PROPN
ftr-464	2278	32	.	.	PROPN
ftr-464	2278	33	qualified	qualified	ADJ
ftr-464	2278	34	plans	plan	NOUN
ftr-464	2278	35	,	,	PUNCT
ftr-464	2278	36	then	then	ADV
ftr-464	2278	37	the	the	DET
ftr-464	2278	38	investment	investment	NOUN
ftr-464	2278	39	in	in	ADP
ftr-464	2278	40	the	the	DET
ftr-464	2278	41	contract	contract	NOUN
ftr-464	2278	42	might	might	AUX
ftr-464	2278	43	include	include	VERB
ftr-464	2278	44	the	the	DET
ftr-464	2278	45	entire	entire	ADJ
ftr-464	2278	46	amount	amount	NOUN
ftr-464	2278	47	of	of	ADP
ftr-464	2278	48	the	the	DET
ftr-464	2278	49	vested	vested	ADJ
ftr-464	2278	50	accrued	accrue	VERB
ftr-464	2278	51	benefits.3	benefits.3	NOUN
ftr-464	2278	52	"	"	PUNCT
ftr-464	2278	53	if	if	SCONJ
ftr-464	2278	54	the	the	DET
ftr-464	2278	55	individual	individual	NOUN
ftr-464	2278	56	had	have	AUX
ftr-464	2278	57	been	be	AUX
ftr-464	2278	58	a	a	DET
ftr-464	2278	59	u.s	u.s	PROPN
ftr-464	2278	60	.	.	PROPN
ftr-464	2278	61	citizen	citizen	PROPN
ftr-464	2278	62	or	or	CCONJ
ftr-464	2278	63	resident	resident	NOUN
ftr-464	2278	64	throughout	throughout	ADP
ftr-464	2278	65	his	his	PRON
ftr-464	2278	66	employment	employment	NOUN
ftr-464	2278	67	,	,	PUNCT
ftr-464	2278	68	he	he	PRON
ftr-464	2278	69	would	would	AUX
ftr-464	2278	70	have	have	AUX
ftr-464	2278	71	been	be	AUX
ftr-464	2278	72	taxed	tax	VERB
ftr-464	2278	73	annually	annually	ADV
ftr-464	2278	74	pursuant	pursuant	ADJ
ftr-464	2278	75	to	to	ADP
ftr-464	2278	76	section	section	NOUN
ftr-464	2278	77	402(b)(4)(a	402(b)(4)(a	NUM
ftr-464	2278	78	)	)	PUNCT
ftr-464	2278	79	on	on	ADP
ftr-464	2278	80	the	the	DET
ftr-464	2278	81	amount	amount	NOUN
ftr-464	2278	82	of	of	ADP
ftr-464	2278	83	his	his	PRON
ftr-464	2278	84	vested	vested	ADJ
ftr-464	2278	85	accrued	accrue	VERB
ftr-464	2278	86	benefit	benefit	NOUN
ftr-464	2278	87	(	(	PUNCT
ftr-464	2278	88	other	other	ADJ
ftr-464	2278	89	than	than	ADP
ftr-464	2278	90	his	his	PRON
ftr-464	2278	91	investment	investment	NOUN
ftr-464	2278	92	in	in	ADP
ftr-464	2278	93	the	the	DET
ftr-464	2278	94	contract	contract	NOUN
ftr-464	2278	95	)	)	PUNCT
ftr-464	2278	96	;	;	PUNCT
ftr-464	2278	97	presumably	presumably	ADV
ftr-464	2278	98	for	for	ADP
ftr-464	2278	99	this	this	DET
ftr-464	2278	100	purpose	purpose	NOUN
ftr-464	2278	101	,	,	PUNCT
ftr-464	2278	102	amounts	amount	NOUN
ftr-464	2278	103	once	once	ADV
ftr-464	2278	104	included	include	VERB
ftr-464	2278	105	under	under	ADP
ftr-464	2278	106	this	this	DET
ftr-464	2278	107	provision	provision	NOUN
ftr-464	2278	108	would	would	AUX
ftr-464	2278	109	thereafter	thereafter	ADV
ftr-464	2278	110	be	be	AUX
ftr-464	2278	111	treated	treat	VERB
ftr-464	2278	112	as	as	ADP
ftr-464	2278	113	investment	investment	NOUN
ftr-464	2278	114	in	in	ADP
ftr-464	2278	115	the	the	DET
ftr-464	2278	116	contract	contract	NOUN
ftr-464	2278	117	.	.	PUNCT
ftr-464	2279	1	327	327	NUM
ftr-464	2279	2	in	in	ADP
ftr-464	2279	3	support	support	NOUN
ftr-464	2279	4	of	of	ADP
ftr-464	2279	5	this	this	DET
ftr-464	2279	6	result	result	NOUN
ftr-464	2279	7	,	,	PUNCT
ftr-464	2279	8	one	one	PRON
ftr-464	2279	9	might	might	AUX
ftr-464	2279	10	argue	argue	VERB
ftr-464	2279	11	by	by	ADP
ftr-464	2279	12	analogy	analogy	NOUN
ftr-464	2279	13	to	to	ADP
ftr-464	2279	14	section	section	NOUN
ftr-464	2279	15	72(f	72(f	NUM
ftr-464	2279	16	)	)	PUNCT
ftr-464	2279	17	(	(	PUNCT
ftr-464	2279	18	which	which	PRON
ftr-464	2279	19	deals	deal	VERB
ftr-464	2279	20	only	only	ADV
ftr-464	2279	21	with	with	ADP
ftr-464	2279	22	employer	employer	NOUN
ftr-464	2279	23	contributions	contribution	NOUN
ftr-464	2279	24	)	)	PUNCT
ftr-464	2279	25	that	that	SCONJ
ftr-464	2279	26	investment	investment	NOUN
ftr-464	2279	27	in	in	ADP
ftr-464	2279	28	the	the	DET
ftr-464	2279	29	contract	contract	NOUN
ftr-464	2279	30	should	should	AUX
ftr-464	2279	31	also	also	ADV
ftr-464	2279	32	include	include	VERB
ftr-464	2279	33	amounts	amount	NOUN
ftr-464	2279	34	that	that	PRON
ftr-464	2279	35	would	would	AUX
ftr-464	2279	36	have	have	AUX
ftr-464	2279	37	been	be	AUX
ftr-464	2279	38	taxed	tax	VERB
ftr-464	2279	39	annually	annually	ADV
ftr-464	2279	40	to	to	ADP
ftr-464	2279	41	an	an	DET
ftr-464	2279	42	alien	alien	NOUN
ftr-464	2279	43	under	under	ADP
ftr-464	2279	44	section	section	NOUN
ftr-464	2279	45	402(b)(4)(a	402(b)(4)(a	NUM
ftr-464	2279	46	)	)	PUNCT
ftr-464	2279	47	but	but	CCONJ
ftr-464	2279	48	for	for	ADP
ftr-464	2279	49	his	his	PRON
ftr-464	2279	50	status	status	NOUN
ftr-464	2279	51	at	at	ADP
ftr-464	2279	52	the	the	DET
ftr-464	2279	53	time	time	NOUN
ftr-464	2279	54	as	as	ADP
ftr-464	2279	55	a	a	DET
ftr-464	2279	56	nonresident	nonresident	NOUN
ftr-464	2279	57	and	and	CCONJ
ftr-464	2279	58	the	the	DET
ftr-464	2279	59	foreign	foreign	ADJ
ftr-464	2279	60	source	source	NOUN
ftr-464	2279	61	of	of	ADP
ftr-464	2279	62	the	the	DET
ftr-464	2279	63	income.31	income.31	NOUN
ftr-464	2279	64	more	more	ADV
ftr-464	2279	65	generally	generally	ADV
ftr-464	2279	66	,	,	PUNCT
ftr-464	2279	67	one	one	PRON
ftr-464	2279	68	might	might	AUX
ftr-464	2279	69	argue	argue	VERB
ftr-464	2279	70	that	that	SCONJ
ftr-464	2279	71	under	under	ADP
ftr-464	2279	72	u.s	u.s	PROPN
ftr-464	2279	73	.	.	PROPN
ftr-464	2279	74	timing	timing	NOUN
ftr-464	2279	75	rules	rule	NOUN
ftr-464	2279	76	,	,	PUNCT
ftr-464	2279	77	the	the	DET
ftr-464	2279	78	appropriate	appropriate	ADJ
ftr-464	2279	79	time	time	NOUN
ftr-464	2279	80	to	to	ADP
ftr-464	2279	81	tax	tax	NOUN
ftr-464	2279	82	would	would	AUX
ftr-464	2279	83	have	have	AUX
ftr-464	2279	84	been	be	AUX
ftr-464	2279	85	as	as	ADP
ftr-464	2279	86	the	the	DET
ftr-464	2279	87	vested	vested	ADJ
ftr-464	2279	88	benefit	benefit	NOUN
ftr-464	2279	89	accrued	accrue	VERB
ftr-464	2279	90	;	;	PUNCT
ftr-464	2279	91	thus	thus	ADV
ftr-464	2279	92	,	,	PUNCT
ftr-464	2279	93	as	as	SCONJ
ftr-464	2279	94	the	the	DET
ftr-464	2279	95	benefits	benefit	NOUN
ftr-464	2279	96	accrued	accrue	VERB
ftr-464	2279	97	,	,	PUNCT
ftr-464	2279	98	basis	basis	NOUN
ftr-464	2279	99	is	be	AUX
ftr-464	2279	100	created	create	VERB
ftr-464	2279	101	(	(	PUNCT
ftr-464	2279	102	even	even	ADV
ftr-464	2279	103	though	though	SCONJ
ftr-464	2279	104	the	the	DET
ftr-464	2279	105	u.s	u.s	PROPN
ftr-464	2279	106	.	.	PROPN
ftr-464	2279	107	was	be	AUX
ftr-464	2279	108	in	in	ADP
ftr-464	2279	109	fact	fact	NOUN
ftr-464	2279	110	unable	unable	ADJ
ftr-464	2279	111	to	to	PART
ftr-464	2279	112	tax	tax	VERB
ftr-464	2279	113	because	because	SCONJ
ftr-464	2279	114	of	of	ADP
ftr-464	2279	115	the	the	DET
ftr-464	2279	116	individual	individual	NOUN
ftr-464	2279	117	's	's	PART
ftr-464	2279	118	nonresident	nonresident	ADJ
ftr-464	2279	119	alien	alien	NOUN
ftr-464	2279	120	status).329	status).329	PROPN
ftr-464	2279	121	under	under	ADP
ftr-464	2279	122	this	this	DET
ftr-464	2279	123	theory	theory	NOUN
ftr-464	2279	124	,	,	PUNCT
ftr-464	2279	125	the	the	DET
ftr-464	2279	126	fact	fact	NOUN
ftr-464	2279	127	that	that	SCONJ
ftr-464	2279	128	the	the	DET
ftr-464	2279	129	u.s	u.s	PROPN
ftr-464	2279	130	.	.	PROPN
ftr-464	2279	131	did	do	AUX
ftr-464	2279	132	not	not	PART
ftr-464	2279	133	326	326	NUM
ftr-464	2279	134	.	.	PUNCT
ftr-464	2280	1	see	see	VERB
ftr-464	2280	2	walker	walker	PROPN
ftr-464	2280	3	&	&	CCONJ
ftr-464	2280	4	olson	olson	PROPN
ftr-464	2280	5	,	,	PUNCT
ftr-464	2280	6	supra	supra	PROPN
ftr-464	2280	7	note	note	PROPN
ftr-464	2280	8	22	22	NUM
ftr-464	2280	9	,	,	PUNCT
ftr-464	2280	10	at	at	ADP
ftr-464	2280	11	98	98	NUM
ftr-464	2280	12	(	(	PUNCT
ftr-464	2280	13	stating	state	VERB
ftr-464	2280	14	that	that	SCONJ
ftr-464	2280	15	the	the	DET
ftr-464	2280	16	biddle	biddle	NOUN
ftr-464	2280	17	.	.	PUNCT
ftr-464	2281	1	302	302	NUM
ftr-464	2281	2	u.s	u.s	PROPN
ftr-464	2281	3	.	.	PROPN
ftr-464	2281	4	573	573	NUM
ftr-464	2281	5	(	(	PUNCT
ftr-464	2281	6	1938	1938	NUM
ftr-464	2281	7	)	)	PUNCT
ftr-464	2281	8	,	,	PUNCT
ftr-464	2281	9	and	and	CCONJ
ftr-464	2281	10	goodyear	goodyear	NOUN
ftr-464	2281	11	,	,	PUNCT
ftr-464	2281	12	493	493	NUM
ftr-464	2281	13	u.s	u.s	PROPN
ftr-464	2281	14	.	.	PROPN
ftr-464	2281	15	132	132	NUM
ftr-464	2281	16	(	(	PUNCT
ftr-464	2281	17	1989	1989	NUM
ftr-464	2281	18	)	)	PUNCT
ftr-464	2281	19	,	,	PUNCT
ftr-464	2281	20	decisions	decision	NOUN
ftr-464	2281	21	by	by	ADP
ftr-464	2281	22	the	the	DET
ftr-464	2281	23	supreme	supreme	PROPN
ftr-464	2281	24	court	court	PROPN
ftr-464	2281	25	"	"	PUNCT
ftr-464	2281	26	and	and	CCONJ
ftr-464	2281	27	the	the	DET
ftr-464	2281	28	enactment	enactment	NOUN
ftr-464	2281	29	of	of	ADP
ftr-464	2281	30	section	section	NOUN
ftr-464	2281	31	402(b)(2	402(b)(2	NUM
ftr-464	2281	32	)	)	PUNCT
ftr-464	2281	33	arguably	arguably	ADV
ftr-464	2281	34	enable	enable	VERB
ftr-464	2281	35	the	the	DET
ftr-464	2281	36	noncitizen	noncitizen	NOUN
ftr-464	2281	37	taxpayer	taxpayer	NOUN
ftr-464	2281	38	who	who	PRON
ftr-464	2281	39	is	be	AUX
ftr-464	2281	40	an	an	DET
ftr-464	2281	41	hce	hce	PROPN
ftr-464	2281	42	participant	participant	NOUN
ftr-464	2281	43	in	in	ADP
ftr-464	2281	44	a	a	DET
ftr-464	2281	45	plan	plan	NOUN
ftr-464	2281	46	that	that	PRON
ftr-464	2281	47	does	do	AUX
ftr-464	2281	48	not	not	PART
ftr-464	2281	49	satisfy	satisfy	VERB
ftr-464	2281	50	the	the	DET
ftr-464	2281	51	rules	rule	NOUN
ftr-464	2281	52	of	of	ADP
ftr-464	2281	53	sections	section	NOUN
ftr-464	2281	54	410(b	410(b	PROPN
ftr-464	2281	55	)	)	PUNCT
ftr-464	2281	56	or	or	CCONJ
ftr-464	2281	57	401(a)(26	401(a)(26	NUM
ftr-464	2281	58	)	)	PUNCT
ftr-464	2281	59	to	to	PART
ftr-464	2281	60	count	count	VERB
ftr-464	2281	61	as	as	ADP
ftr-464	2281	62	investment	investment	NOUN
ftr-464	2281	63	in	in	ADP
ftr-464	2281	64	the	the	DET
ftr-464	2281	65	contract	contract	NOUN
ftr-464	2281	66	any	any	DET
ftr-464	2281	67	earnings	earning	NOUN
ftr-464	2281	68	that	that	PRON
ftr-464	2281	69	accrued	accrue	VERB
ftr-464	2281	70	during	during	ADP
ftr-464	2281	71	a	a	DET
ftr-464	2281	72	period	period	NOUN
ftr-464	2281	73	of	of	ADP
ftr-464	2281	74	nonresidency	nonresidency	NOUN
ftr-464	2281	75	.	.	PUNCT
ftr-464	2282	1	"	"	PUNCT
ftr-464	2282	2	)	)	PUNCT
ftr-464	2282	3	.	.	PUNCT
ftr-464	2283	1	327	327	NUM
ftr-464	2283	2	.	.	PUNCT
ftr-464	2284	1	see	see	VERB
ftr-464	2284	2	regs	reg	NOUN
ftr-464	2284	3	.	.	PUNCT
ftr-464	2285	1	§	§	PROPN
ftr-464	2285	2	1.402(b)-l(b)(5	1.402(b)-l(b)(5	NUM
ftr-464	2285	3	)	)	PUNCT
ftr-464	2285	4	(	(	PUNCT
ftr-464	2285	5	"	"	PUNCT
ftr-464	2285	6	the	the	DET
ftr-464	2285	7	basis	basis	NOUN
ftr-464	2285	8	of	of	ADP
ftr-464	2285	9	any	any	DET
ftr-464	2285	10	employee	employee	NOUN
ftr-464	2285	11	's	's	PART
ftr-464	2285	12	interest	interest	NOUN
ftr-464	2285	13	in	in	ADP
ftr-464	2285	14	a	a	DET
ftr-464	2285	15	trust	trust	NOUN
ftr-464	2285	16	to	to	PART
ftr-464	2285	17	which	which	PRON
ftr-464	2285	18	this	this	DET
ftr-464	2285	19	section	section	NOUN
ftr-464	2285	20	applies	apply	VERB
ftr-464	2285	21	shall	shall	AUX
ftr-464	2285	22	be	be	AUX
ftr-464	2285	23	increased	increase	VERB
ftr-464	2285	24	by	by	ADP
ftr-464	2285	25	the	the	DET
ftr-464	2285	26	amount	amount	NOUN
ftr-464	2285	27	included	include	VERB
ftr-464	2285	28	in	in	ADP
ftr-464	2285	29	his	his	PRON
ftr-464	2285	30	gross	gross	ADJ
ftr-464	2285	31	income	income	NOUN
ftr-464	2285	32	under	under	ADP
ftr-464	2285	33	this	this	DET
ftr-464	2285	34	section	section	NOUN
ftr-464	2285	35	.	.	PUNCT
ftr-464	2285	36	"	"	PUNCT
ftr-464	2285	37	)	)	PUNCT
ftr-464	2285	38	.	.	PUNCT
ftr-464	2286	1	see	see	VERB
ftr-464	2286	2	also	also	ADV
ftr-464	2286	3	ellis	ellis	PROPN
ftr-464	2286	4	&	&	CCONJ
ftr-464	2286	5	navin	navin	PROPN
ftr-464	2286	6	,	,	PUNCT
ftr-464	2286	7	supra	supra	PROPN
ftr-464	2286	8	note	note	PROPN
ftr-464	2286	9	72	72	NUM
ftr-464	2286	10	,	,	PUNCT
ftr-464	2286	11	at	at	ADP
ftr-464	2286	12	32	32	NUM
ftr-464	2286	13	.	.	PUNCT
ftr-464	2287	1	however	however	ADV
ftr-464	2287	2	,	,	PUNCT
ftr-464	2287	3	this	this	PRON
ftr-464	2287	4	is	be	AUX
ftr-464	2287	5	not	not	PART
ftr-464	2287	6	clearly	clearly	ADV
ftr-464	2287	7	a	a	DET
ftr-464	2287	8	reference	reference	NOUN
ftr-464	2287	9	to	to	ADP
ftr-464	2287	10	inclusions	inclusion	NOUN
ftr-464	2287	11	pursuant	pursuant	ADJ
ftr-464	2287	12	to	to	ADP
ftr-464	2287	13	§	§	PROPN
ftr-464	2287	14	402(b)(4)(a	402(b)(4)(a	PROPN
ftr-464	2287	15	)	)	PUNCT
ftr-464	2287	16	,	,	PUNCT
ftr-464	2287	17	which	which	PRON
ftr-464	2287	18	are	be	AUX
ftr-464	2287	19	not	not	PART
ftr-464	2287	20	discussed	discuss	VERB
ftr-464	2287	21	in	in	ADP
ftr-464	2287	22	regs	reg	NOUN
ftr-464	2287	23	.	.	PUNCT
ftr-464	2288	1	§	§	PROPN
ftr-464	2288	2	1.402(b)-i	1.402(b)-i	NUM
ftr-464	2288	3	)	)	PUNCT
ftr-464	2288	4	.	.	PUNCT
ftr-464	2289	1	as	as	SCONJ
ftr-464	2289	2	noted	note	VERB
ftr-464	2289	3	above	above	ADV
ftr-464	2289	4	,	,	PUNCT
ftr-464	2289	5	the	the	DET
ftr-464	2289	6	irs	irs	PROPN
ftr-464	2289	7	is	be	AUX
ftr-464	2289	8	unwilling	unwilling	ADJ
ftr-464	2289	9	to	to	PART
ftr-464	2289	10	rule	rule	VERB
ftr-464	2289	11	on	on	ADP
ftr-464	2289	12	the	the	DET
ftr-464	2289	13	treatment	treatment	NOUN
ftr-464	2289	14	of	of	ADP
ftr-464	2289	15	distributions	distribution	NOUN
ftr-464	2289	16	to	to	ADP
ftr-464	2289	17	a	a	DET
ftr-464	2289	18	highly	highly	ADV
ftr-464	2289	19	compensated	compensate	VERB
ftr-464	2289	20	employee	employee	NOUN
ftr-464	2289	21	,	,	PUNCT
ftr-464	2289	22	in	in	ADP
ftr-464	2289	23	the	the	DET
ftr-464	2289	24	absence	absence	NOUN
ftr-464	2289	25	of	of	ADP
ftr-464	2289	26	a	a	DET
ftr-464	2289	27	technical	technical	ADJ
ftr-464	2289	28	correction	correction	NOUN
ftr-464	2289	29	to	to	ADP
ftr-464	2289	30	§	§	PROPN
ftr-464	2289	31	402(b)(4)(a	402(b)(4)(a	PROPN
ftr-464	2289	32	)	)	PUNCT
ftr-464	2289	33	.	.	PUNCT
ftr-464	2290	1	see	see	VERB
ftr-464	2290	2	supra	supra	PROPN
ftr-464	2290	3	note	note	PROPN
ftr-464	2290	4	39	39	NUM
ftr-464	2290	5	.	.	PUNCT
ftr-464	2291	1	328	328	NUM
ftr-464	2291	2	.	.	PUNCT
ftr-464	2292	1	see	see	VERB
ftr-464	2292	2	walker	walker	PROPN
ftr-464	2292	3	&	&	CCONJ
ftr-464	2292	4	olson	olson	PROPN
ftr-464	2292	5	,	,	PUNCT
ftr-464	2292	6	supra	supra	PROPN
ftr-464	2292	7	note	note	PROPN
ftr-464	2292	8	22	22	NUM
ftr-464	2292	9	,	,	PUNCT
ftr-464	2292	10	at	at	ADP
ftr-464	2292	11	98	98	NUM
ftr-464	2292	12	(	(	PUNCT
ftr-464	2292	13	suggesting	suggest	VERB
ftr-464	2292	14	that	that	SCONJ
ftr-464	2292	15	§	§	PROPN
ftr-464	2292	16	72(f	72(f	NUM
ftr-464	2292	17	)	)	PUNCT
ftr-464	2292	18	's	's	PART
ftr-464	2292	19	"	"	PUNCT
ftr-464	2292	20	focu[s	focu[s	NOUN
ftr-464	2292	21	]	]	PUNCT
ftr-464	2292	22	on	on	ADP
ftr-464	2292	23	contributions	contribution	NOUN
ftr-464	2292	24	rather	rather	ADV
ftr-464	2292	25	than	than	ADP
ftr-464	2292	26	accrued	accrued	ADJ
ftr-464	2292	27	benefits	benefit	NOUN
ftr-464	2292	28	"	"	PUNCT
ftr-464	2292	29	is	be	AUX
ftr-464	2292	30	due	due	ADJ
ftr-464	2292	31	to	to	ADP
ftr-464	2292	32	the	the	DET
ftr-464	2292	33	fact	fact	NOUN
ftr-464	2292	34	that	that	SCONJ
ftr-464	2292	35	"	"	PUNCT
ftr-464	2292	36	it	it	PRON
ftr-464	2292	37	was	be	AUX
ftr-464	2292	38	enacted	enact	VERB
ftr-464	2292	39	before	before	ADP
ftr-464	2292	40	section	section	NOUN
ftr-464	2292	41	402(b)(2	402(b)(2	NUM
ftr-464	2292	42	)	)	PUNCT
ftr-464	2292	43	.	.	PUNCT
ftr-464	2292	44	"	"	PUNCT
ftr-464	2292	45	)	)	PUNCT
ftr-464	2292	46	.	.	PUNCT
ftr-464	2293	1	(	(	PUNCT
ftr-464	2293	2	section	section	NOUN
ftr-464	2293	3	402(b)(2	402(b)(2	NUM
ftr-464	2293	4	)	)	PUNCT
ftr-464	2293	5	was	be	AUX
ftr-464	2293	6	relocated	relocate	VERB
ftr-464	2293	7	at	at	ADP
ftr-464	2293	8	§	§	PROPN
ftr-464	2293	9	402(b)(4)(a	402(b)(4)(a	PROPN
ftr-464	2293	10	)	)	PUNCT
ftr-464	2293	11	,	,	PUNCT
ftr-464	2293	12	as	as	ADP
ftr-464	2293	13	a	a	DET
ftr-464	2293	14	result	result	NOUN
ftr-464	2293	15	of	of	ADP
ftr-464	2293	16	the	the	DET
ftr-464	2293	17	unemployment	unemployment	NOUN
ftr-464	2293	18	compensation	compensation	NOUN
ftr-464	2293	19	amendments	amendment	NOUN
ftr-464	2293	20	of	of	ADP
ftr-464	2293	21	1992	1992	NUM
ftr-464	2293	22	,	,	PUNCT
ftr-464	2293	23	pub	pub	NOUN
ftr-464	2293	24	.	.	PUNCT
ftr-464	2294	1	l.	l.	PROPN
ftr-464	2294	2	no	no	INTJ
ftr-464	2294	3	.	.	PROPN
ftr-464	2295	1	102	102	NUM
ftr-464	2295	2	-	-	SYM
ftr-464	2295	3	318	318	NUM
ftr-464	2295	4	,	,	PUNCT
ftr-464	2295	5	§	§	PROPN
ftr-464	2295	6	521(a	521(a	PROPN
ftr-464	2295	7	)	)	PUNCT
ftr-464	2295	8	,	,	PUNCT
ftr-464	2295	9	106	106	NUM
ftr-464	2295	10	stat	stat	NOUN
ftr-464	2295	11	.	.	PUNCT
ftr-464	2296	1	300	300	NUM
ftr-464	2296	2	,	,	PUNCT
ftr-464	2296	3	301	301	NUM
ftr-464	2296	4	(	(	PUNCT
ftr-464	2296	5	1992	1992	NUM
ftr-464	2296	6	)	)	PUNCT
ftr-464	2296	7	)	)	PUNCT
ftr-464	2296	8	.	.	PUNCT
ftr-464	2297	1	329	329	NUM
ftr-464	2297	2	.	.	PUNCT
ftr-464	2297	3	walker	walker	PROPN
ftr-464	2297	4	&	&	CCONJ
ftr-464	2297	5	olson	olson	PROPN
ftr-464	2297	6	,	,	PUNCT
ftr-464	2297	7	supra	supra	PROPN
ftr-464	2297	8	note	note	PROPN
ftr-464	2297	9	22	22	NUM
ftr-464	2297	10	,	,	PUNCT
ftr-464	2297	11	at	at	ADP
ftr-464	2297	12	98	98	NUM
ftr-464	2297	13	n.26	n.26	NOUN
ftr-464	2297	14	(	(	PUNCT
ftr-464	2297	15	citing	cite	VERB
ftr-464	2297	16	tech	tech	NOUN
ftr-464	2297	17	.	.	PUNCT
ftr-464	2298	1	adv	adv	PROPN
ftr-464	2298	2	.	.	PUNCT
ftr-464	2298	3	mem	mem	PROPN
ftr-464	2298	4	.	.	PUNCT
ftr-464	2299	1	87	87	NUM
ftr-464	2299	2	-	-	SYM
ftr-464	2299	3	49	49	NUM
ftr-464	2299	4	-	-	SYM
ftr-464	2299	5	008	008	NUM
ftr-464	2299	6	(	(	PUNCT
ftr-464	2299	7	aug	aug	PROPN
ftr-464	2299	8	.	.	PROPN
ftr-464	2299	9	18	18	NUM
ftr-464	2299	10	,	,	PUNCT
ftr-464	2299	11	1987	1987	NUM
ftr-464	2299	12	)	)	PUNCT
ftr-464	2299	13	)	)	PUNCT
ftr-464	2299	14	.	.	PUNCT
ftr-464	2300	1	in	in	ADP
ftr-464	2300	2	that	that	DET
ftr-464	2300	3	technical	technical	ADJ
ftr-464	2300	4	advice	advice	NOUN
ftr-464	2300	5	memorandum	memorandum	NOUN
ftr-464	2300	6	,	,	PUNCT
ftr-464	2300	7	the	the	DET
ftr-464	2300	8	irs	irs	PROPN
ftr-464	2300	9	national	national	ADJ
ftr-464	2300	10	office	office	NOUN
ftr-464	2300	11	ruled	rule	VERB
ftr-464	2300	12	on	on	ADP
ftr-464	2300	13	the	the	DET
ftr-464	2300	14	proper	proper	ADJ
ftr-464	2300	15	determination	determination	NOUN
ftr-464	2300	16	of	of	ADP
ftr-464	2300	17	the	the	DET
ftr-464	2300	18	adjusted	adjusted	ADJ
ftr-464	2300	19	basis	basis	NOUN
ftr-464	2300	20	of	of	ADP
ftr-464	2300	21	a	a	DET
ftr-464	2300	22	foreign	foreign	ADJ
ftr-464	2300	23	corporation	corporation	NOUN
ftr-464	2300	24	's	's	PART
ftr-464	2300	25	depreciable	depreciable	ADJ
ftr-464	2300	26	property	property	NOUN
ftr-464	2300	27	that	that	PRON
ftr-464	2300	28	was	be	AUX
ftr-464	2300	29	placed	place	VERB
ftr-464	2300	30	in	in	ADP
ftr-464	2300	31	service	service	NOUN
ftr-464	2300	32	in	in	ADP
ftr-464	2300	33	a	a	DET
ftr-464	2300	34	foreign	foreign	ADJ
ftr-464	2300	35	country	country	NOUN
ftr-464	2300	36	in	in	ADP
ftr-464	2300	37	1967	1967	NUM
ftr-464	2300	38	but	but	CCONJ
ftr-464	2300	39	then	then	ADV
ftr-464	2300	40	used	use	VERB
ftr-464	2300	41	in	in	ADP
ftr-464	2300	42	a	a	DET
ftr-464	2300	43	business	business	NOUN
ftr-464	2300	44	in	in	ADP
ftr-464	2300	45	the	the	DET
ftr-464	2300	46	u.s	u.s	PROPN
ftr-464	2300	47	.	.	PROPN
ftr-464	2300	48	beginning	begin	VERB
ftr-464	2300	49	in	in	ADP
ftr-464	2300	50	1975	1975	NUM
ftr-464	2300	51	.	.	PUNCT
ftr-464	2301	1	tech	tech	NOUN
ftr-464	2301	2	.	.	PUNCT
ftr-464	2302	1	adv	adv	PROPN
ftr-464	2302	2	.	.	PUNCT
ftr-464	2302	3	mem	mem	PROPN
ftr-464	2302	4	.	.	PUNCT
ftr-464	2303	1	87	87	NUM
ftr-464	2303	2	-	-	SYM
ftr-464	2303	3	49	49	NUM
ftr-464	2303	4	-	-	SYM
ftr-464	2303	5	008	008	NUM
ftr-464	2303	6	(	(	PUNCT
ftr-464	2303	7	aug	aug	PROPN
ftr-464	2303	8	.	.	PROPN
ftr-464	2303	9	18	18	NUM
ftr-464	2303	10	,	,	PUNCT
ftr-464	2303	11	1987	1987	NUM
ftr-464	2303	12	)	)	PUNCT
ftr-464	2303	13	.	.	PUNCT
ftr-464	2304	1	the	the	DET
ftr-464	2304	2	national	national	ADJ
ftr-464	2304	3	office	office	NOUN
ftr-464	2304	4	concluded	conclude	VERB
ftr-464	2304	5	that	that	SCONJ
ftr-464	2304	6	the	the	DET
ftr-464	2304	7	adjusted	adjusted	ADJ
ftr-464	2304	8	basis	basis	NOUN
ftr-464	2304	9	should	should	AUX
ftr-464	2304	10	reflect	reflect	VERB
ftr-464	2304	11	depreciation	depreciation	NOUN
ftr-464	2304	12	allowable	allowable	ADJ
ftr-464	2304	13	under	under	ADP
ftr-464	2304	14	u.s	u.s	PROPN
ftr-464	2304	15	.	.	PROPN
ftr-464	2304	16	principles	principle	NOUN
ftr-464	2304	17	beginning	begin	VERB
ftr-464	2304	18	in	in	ADP
ftr-464	2304	19	1967	1967	NUM
ftr-464	2304	20	,	,	PUNCT
ftr-464	2304	21	even	even	ADV
ftr-464	2304	22	though	though	SCONJ
ftr-464	2304	23	no	no	DET
ftr-464	2304	24	u.s	u.s	PROPN
ftr-464	2304	25	.	.	PROPN
ftr-464	2304	26	tax	tax	NOUN
ftr-464	2304	27	return	return	NOUN
ftr-464	2304	28	was	be	AUX
ftr-464	2304	29	required	require	VERB
ftr-464	2304	30	to	to	PART
ftr-464	2304	31	be	be	AUX
ftr-464	2304	32	filed	file	VERB
ftr-464	2304	33	prior	prior	ADV
ftr-464	2304	34	to	to	ADP
ftr-464	2304	35	1975	1975	NUM
ftr-464	2304	36	and	and	CCONJ
ftr-464	2304	37	the	the	DET
ftr-464	2304	38	depreciation	depreciation	NOUN
ftr-464	2304	39	was	be	AUX
ftr-464	2304	40	attributable	attributable	ADJ
ftr-464	2304	41	to	to	ADP
ftr-464	2304	42	income	income	VERB
ftr-464	2304	43	not	not	PART
ftr-464	2304	44	subject	subject	ADJ
ftr-464	2304	45	to	to	ADP
ftr-464	2304	46	u.s	u.s	PROPN
ftr-464	2304	47	.	.	PROPN
ftr-464	2304	48	tax	tax	NOUN
ftr-464	2304	49	.	.	PUNCT
ftr-464	2305	1	i	i	PRON
ftr-464	2305	2	d.	d.	PROPN
ftr-464	2305	3	see	see	VERB
ftr-464	2305	4	also	also	ADV
ftr-464	2305	5	gen	gen	PROPN
ftr-464	2305	6	.	.	PROPN
ftr-464	2305	7	couns	couns	PROPN
ftr-464	2305	8	.	.	PUNCT
ftr-464	2306	1	19961	19961	NUM
ftr-464	2306	2	florida	florida	PROPN
ftr-464	2306	3	tax	tax	NOUN
ftr-464	2306	4	review	review	NOUN
ftr-464	2306	5	have	have	VERB
ftr-464	2306	6	jurisdiction	jurisdiction	NOUN
ftr-464	2306	7	(	(	PUNCT
ftr-464	2306	8	either	either	CCONJ
ftr-464	2306	9	source	source	NOUN
ftr-464	2306	10	or	or	CCONJ
ftr-464	2306	11	residence	residence	NOUN
ftr-464	2306	12	-	-	PUNCT
ftr-464	2306	13	based	base	VERB
ftr-464	2306	14	)	)	PUNCT
ftr-464	2306	15	to	to	PART
ftr-464	2306	16	tax	tax	VERB
ftr-464	2306	17	at	at	ADP
ftr-464	2306	18	that	that	DET
ftr-464	2306	19	time	time	NOUN
ftr-464	2306	20	should	should	AUX
ftr-464	2306	21	not	not	PART
ftr-464	2306	22	permit	permit	VERB
ftr-464	2306	23	it	it	PRON
ftr-464	2306	24	to	to	PART
ftr-464	2306	25	tax	tax	VERB
ftr-464	2306	26	at	at	ADP
ftr-464	2306	27	a	a	DET
ftr-464	2306	28	later	later	ADJ
ftr-464	2306	29	time	time	NOUN
ftr-464	2306	30	when	when	SCONJ
ftr-464	2306	31	it	it	PRON
ftr-464	2306	32	acquires	acquire	VERB
ftr-464	2306	33	residence	residence	NOUN
ftr-464	2306	34	jurisdiction	jurisdiction	NOUN
ftr-464	2306	35	.	.	PUNCT
ftr-464	2307	1	a	a	DET
ftr-464	2307	2	similar	similar	ADJ
ftr-464	2307	3	approach	approach	NOUN
ftr-464	2307	4	seems	seem	VERB
ftr-464	2307	5	to	to	PART
ftr-464	2307	6	be	be	AUX
ftr-464	2307	7	accepted	accept	VERB
ftr-464	2307	8	by	by	ADP
ftr-464	2307	9	the	the	DET
ftr-464	2307	10	irs	irs	PROPN
ftr-464	2307	11	in	in	ADP
ftr-464	2307	12	implementing	implement	VERB
ftr-464	2307	13	article	article	NOUN
ftr-464	2307	14	29	29	NUM
ftr-464	2307	15	,	,	PUNCT
ftr-464	2307	16	paragraph	paragraph	NOUN
ftr-464	2307	17	5	5	NUM
ftr-464	2307	18	of	of	ADP
ftr-464	2307	19	the	the	DET
ftr-464	2307	20	u.s.-canada	u.s.-canada	NOUN
ftr-464	2307	21	treaty	treaty	PROPN
ftr-464	2307	22	,	,	PUNCT
ftr-464	2307	23	providing	provide	VERB
ftr-464	2307	24	for	for	ADP
ftr-464	2307	25	deferral	deferral	NOUN
ftr-464	2307	26	of	of	ADP
ftr-464	2307	27	u.s	u.s	PROPN
ftr-464	2307	28	.	.	PROPN
ftr-464	2307	29	tax	tax	NOUN
ftr-464	2307	30	with	with	ADP
ftr-464	2307	31	respect	respect	NOUN
ftr-464	2307	32	to	to	ADP
ftr-464	2307	33	certain	certain	ADJ
ftr-464	2307	34	earnings	earning	NOUN
ftr-464	2307	35	accrued	accrue	VERB
ftr-464	2307	36	in	in	ADP
ftr-464	2307	37	a	a	DET
ftr-464	2307	38	canadian	canadian	ADJ
ftr-464	2307	39	registered	register	VERB
ftr-464	2307	40	retirement	retirement	NOUN
ftr-464	2307	41	savings	saving	NOUN
ftr-464	2307	42	plan	plan	NOUN
ftr-464	2307	43	(	(	PUNCT
ftr-464	2307	44	rrsp).33	rrsp).33	X
ftr-464	2307	45	°	°	ADP
ftr-464	2307	46	the	the	DET
ftr-464	2307	47	irs	irs	PROPN
ftr-464	2307	48	has	have	AUX
ftr-464	2307	49	taken	take	VERB
ftr-464	2307	50	the	the	DET
ftr-464	2307	51	position	position	NOUN
ftr-464	2307	52	that	that	SCONJ
ftr-464	2307	53	when	when	SCONJ
ftr-464	2307	54	a	a	DET
ftr-464	2307	55	person	person	NOUN
ftr-464	2307	56	becomes	become	VERB
ftr-464	2307	57	a	a	DET
ftr-464	2307	58	u.s	u.s	PROPN
ftr-464	2307	59	.	.	PROPN
ftr-464	2307	60	resident	resident	NOUN
ftr-464	2307	61	or	or	CCONJ
ftr-464	2307	62	citizen	citizen	NOUN
ftr-464	2307	63	only	only	ADV
ftr-464	2307	64	after	after	ADP
ftr-464	2307	65	making	make	VERB
ftr-464	2307	66	all	all	DET
ftr-464	2307	67	contributions	contribution	NOUN
ftr-464	2307	68	to	to	ADP
ftr-464	2307	69	a	a	DET
ftr-464	2307	70	rrsp	rrsp	NOUN
ftr-464	2307	71	,	,	PUNCT
ftr-464	2307	72	the	the	DET
ftr-464	2307	73	gross	gross	ADJ
ftr-464	2307	74	investment	investment	NOUN
ftr-464	2307	75	in	in	ADP
ftr-464	2307	76	the	the	DET
ftr-464	2307	77	contract	contract	NOUN
ftr-464	2307	78	under	under	ADP
ftr-464	2307	79	section	section	NOUN
ftr-464	2307	80	72(c)(1)(a	72(c)(1)(a	NOUN
ftr-464	2307	81	)	)	PUNCT
ftr-464	2307	82	is	be	AUX
ftr-464	2307	83	"	"	PUNCT
ftr-464	2307	84	the	the	DET
ftr-464	2307	85	sum	sum	NOUN
ftr-464	2307	86	of	of	ADP
ftr-464	2307	87	the	the	DET
ftr-464	2307	88	contributions	contribution	NOUN
ftr-464	2307	89	to	to	ADP
ftr-464	2307	90	the	the	DET
ftr-464	2307	91	plan	plan	NOUN
ftr-464	2307	92	plus	plus	CCONJ
ftr-464	2307	93	earnings	earning	NOUN
ftr-464	2307	94	accrued	accrue	VERB
ftr-464	2307	95	in	in	ADP
ftr-464	2307	96	the	the	DET
ftr-464	2307	97	plan	plan	NOUN
ftr-464	2307	98	at	at	ADP
ftr-464	2307	99	the	the	DET
ftr-464	2307	100	time	time	NOUN
ftr-464	2307	101	the	the	DET
ftr-464	2307	102	beneficiary	beneficiary	NOUN
ftr-464	2307	103	became	become	VERB
ftr-464	2307	104	a	a	DET
ftr-464	2307	105	u.s	u.s	PROPN
ftr-464	2307	106	.	.	PROPN
ftr-464	2307	107	citizen	citizen	PROPN
ftr-464	2307	108	or	or	CCONJ
ftr-464	2307	109	resident	resident	NOUN
ftr-464	2307	110	"	"	PUNCT
ftr-464	2307	111	(	(	PUNCT
ftr-464	2307	112	or	or	CCONJ
ftr-464	2307	113	,	,	PUNCT
ftr-464	2307	114	if	if	SCONJ
ftr-464	2307	115	lesser	less	ADJ
ftr-464	2307	116	,	,	PUNCT
ftr-464	2307	117	"	"	PUNCT
ftr-464	2307	118	the	the	DET
ftr-464	2307	119	fair	fair	ADJ
ftr-464	2307	120	market	market	NOUN
ftr-464	2307	121	value	value	NOUN
ftr-464	2307	122	of	of	ADP
ftr-464	2307	123	the	the	DET
ftr-464	2307	124	assets	asset	NOUN
ftr-464	2307	125	in	in	ADP
ftr-464	2307	126	the	the	DET
ftr-464	2307	127	plan	plan	NOUN
ftr-464	2307	128	at	at	ADP
ftr-464	2307	129	the	the	DET
ftr-464	2307	130	time	time	NOUN
ftr-464	2307	131	the	the	DET
ftr-464	2307	132	beneficiary	beneficiary	NOUN
ftr-464	2307	133	became	become	VERB
ftr-464	2307	134	a	a	DET
ftr-464	2307	135	u.s	u.s	PROPN
ftr-464	2307	136	.	.	PROPN
ftr-464	2307	137	citizen	citizen	PROPN
ftr-464	2307	138	or	or	CCONJ
ftr-464	2307	139	resident").33	resident").33	NOUN
ftr-464	2307	140	'	'	PART
ftr-464	2308	1	2	2	NUM
ftr-464	2308	2	.	.	X
ftr-464	2308	3	results	result	NOUN
ftr-464	2308	4	under	under	ADP
ftr-464	2308	5	treaties	treaty	NOUN
ftr-464	2308	6	a.	a.	NOUN
ftr-464	2308	7	treatment	treatment	NOUN
ftr-464	2308	8	by	by	ADP
ftr-464	2308	9	country	country	NOUN
ftr-464	2308	10	x.-if	x.-if	PROPN
ftr-464	2308	11	a	a	DET
ftr-464	2308	12	treaty	treaty	NOUN
ftr-464	2308	13	(	(	PUNCT
ftr-464	2308	14	following	follow	VERB
ftr-464	2308	15	the	the	DET
ftr-464	2308	16	oecd	oecd	PROPN
ftr-464	2308	17	or	or	CCONJ
ftr-464	2308	18	u.s	u.s	PROPN
ftr-464	2308	19	.	.	PROPN
ftr-464	2308	20	model	model	PROPN
ftr-464	2308	21	)	)	PUNCT
ftr-464	2308	22	were	be	AUX
ftr-464	2308	23	in	in	ADP
ftr-464	2308	24	effect	effect	NOUN
ftr-464	2308	25	between	between	ADP
ftr-464	2308	26	the	the	DET
ftr-464	2308	27	u.s	u.s	PROPN
ftr-464	2308	28	.	.	PROPN
ftr-464	2308	29	and	and	CCONJ
ftr-464	2308	30	country	country	NOUN
ftr-464	2308	31	x	x	PUNCT
ftr-464	2308	32	in	in	ADP
ftr-464	2308	33	the	the	DET
ftr-464	2308	34	above	above	ADV
ftr-464	2308	35	-	-	PUNCT
ftr-464	2308	36	described	describe	VERB
ftr-464	2308	37	situation	situation	NOUN
ftr-464	2308	38	,	,	PUNCT
ftr-464	2308	39	country	country	NOUN
ftr-464	2308	40	x	x	PRON
ftr-464	2308	41	would	would	AUX
ftr-464	2308	42	surrender	surrender	VERB
ftr-464	2308	43	its	its	PRON
ftr-464	2308	44	right	right	NOUN
ftr-464	2308	45	to	to	PART
ftr-464	2308	46	assert	assert	VERB
ftr-464	2308	47	source	source	NOUN
ftr-464	2308	48	-	-	PUNCT
ftr-464	2308	49	based	base	VERB
ftr-464	2308	50	tax	tax	NOUN
ftr-464	2308	51	jurisdiction	jurisdiction	NOUN
ftr-464	2308	52	over	over	ADP
ftr-464	2308	53	the	the	DET
ftr-464	2308	54	pension	pension	NOUN
ftr-464	2308	55	payments	payment	NOUN
ftr-464	2308	56	because	because	SCONJ
ftr-464	2308	57	its	its	PRON
ftr-464	2308	58	national	national	ADJ
ftr-464	2308	59	had	have	AUX
ftr-464	2308	60	become	become	VERB
ftr-464	2308	61	a	a	DET
ftr-464	2308	62	u.s	u.s	PROPN
ftr-464	2308	63	.	.	PROPN
ftr-464	2308	64	resident	resident	NOUN
ftr-464	2308	65	.	.	PUNCT
ftr-464	2309	1	it	it	PRON
ftr-464	2309	2	is	be	AUX
ftr-464	2309	3	possible	possible	ADJ
ftr-464	2309	4	,	,	PUNCT
ftr-464	2309	5	however	however	ADV
ftr-464	2309	6	,	,	PUNCT
ftr-464	2309	7	that	that	DET
ftr-464	2309	8	country	country	NOUN
ftr-464	2309	9	x	x	PRON
ftr-464	2309	10	would	would	AUX
ftr-464	2309	11	assert	assert	VERB
ftr-464	2309	12	a	a	DET
ftr-464	2309	13	residence	residence	NOUN
ftr-464	2309	14	-	-	PUNCT
ftr-464	2309	15	based	base	VERB
ftr-464	2309	16	tax	tax	NOUN
ftr-464	2309	17	,	,	PUNCT
ftr-464	2309	18	focusing	focus	VERB
ftr-464	2309	19	on	on	ADP
ftr-464	2309	20	the	the	DET
ftr-464	2309	21	employee	employee	NOUN
ftr-464	2309	22	's	's	PART
ftr-464	2309	23	continued	continue	VERB
ftr-464	2309	24	citizenship	citizenship	NOUN
ftr-464	2309	25	in	in	ADP
ftr-464	2309	26	country	country	NOUN
ftr-464	2309	27	x	x	PUNCT
ftr-464	2309	28	or	or	CCONJ
ftr-464	2309	29	on	on	ADP
ftr-464	2309	30	his	his	PRON
ftr-464	2309	31	long	long	ADJ
ftr-464	2309	32	-	-	PUNCT
ftr-464	2309	33	term	term	NOUN
ftr-464	2309	34	residence	residence	NOUN
ftr-464	2309	35	in	in	ADP
ftr-464	2309	36	country	country	NOUN
ftr-464	2309	37	x	x	NOUN
ftr-464	2309	38	,	,	PUNCT
ftr-464	2309	39	and	and	CCONJ
ftr-464	2309	40	seek	seek	VERB
ftr-464	2309	41	to	to	PART
ftr-464	2309	42	protect	protect	VERB
ftr-464	2309	43	this	this	DET
ftr-464	2309	44	jurisdiction	jurisdiction	NOUN
ftr-464	2309	45	in	in	ADP
ftr-464	2309	46	its	its	PRON
ftr-464	2309	47	mem	mem	NOUN
ftr-464	2309	48	.	.	PROPN
ftr-464	2310	1	34,572	34,572	NUM
ftr-464	2310	2	(	(	PUNCT
ftr-464	2310	3	aug	aug	PROPN
ftr-464	2310	4	.	.	PROPN
ftr-464	2310	5	3	3	NUM
ftr-464	2310	6	,	,	PUNCT
ftr-464	2310	7	1971	1971	NUM
ftr-464	2310	8	)	)	PUNCT
ftr-464	2310	9	,	,	PUNCT
ftr-464	2310	10	where	where	SCONJ
ftr-464	2310	11	the	the	DET
ftr-464	2310	12	chief	chief	ADJ
ftr-464	2310	13	counsel	counsel	NOUN
ftr-464	2310	14	concluded	conclude	VERB
ftr-464	2310	15	that	that	SCONJ
ftr-464	2310	16	when	when	SCONJ
ftr-464	2310	17	"	"	PUNCT
ftr-464	2310	18	a	a	DET
ftr-464	2310	19	nonresident	nonresident	ADJ
ftr-464	2310	20	alien	alien	NOUN
ftr-464	2310	21	acquires	acquire	VERB
ftr-464	2310	22	property	property	NOUN
ftr-464	2310	23	before	before	ADP
ftr-464	2310	24	becoming	become	VERB
ftr-464	2310	25	a	a	DET
ftr-464	2310	26	u.s	u.s	PROPN
ftr-464	2310	27	.	.	PROPN
ftr-464	2310	28	resident	resident	NOUN
ftr-464	2310	29	and	and	CCONJ
ftr-464	2310	30	then	then	ADV
ftr-464	2310	31	sells	sell	VERB
ftr-464	2310	32	the	the	DET
ftr-464	2310	33	property	property	NOUN
ftr-464	2310	34	after	after	ADP
ftr-464	2310	35	such	such	ADJ
ftr-464	2310	36	date	date	NOUN
ftr-464	2310	37	...	...	PUNCT
ftr-464	2311	1	the	the	DET
ftr-464	2311	2	general	general	ADJ
ftr-464	2311	3	statutory	statutory	ADJ
ftr-464	2311	4	basis	basis	NOUN
ftr-464	2311	5	provisions	provision	NOUN
ftr-464	2311	6	set	set	VERB
ftr-464	2311	7	forth	forth	ADP
ftr-464	2311	8	in	in	ADP
ftr-464	2311	9	sections	section	NOUN
ftr-464	2311	10	1001	1001	NUM
ftr-464	2311	11	and	and	CCONJ
ftr-464	2311	12	1011	1011	NUM
ftr-464	2311	13	...	...	PUNCT
ftr-464	2311	14	are	be	AUX
ftr-464	2311	15	applicable	applicable	ADJ
ftr-464	2311	16	....	....	PUNCT
ftr-464	2311	17	general	general	ADJ
ftr-464	2311	18	counsel	counsel	NOUN
ftr-464	2311	19	acknowledged	acknowledge	VERB
ftr-464	2311	20	"	"	PUNCT
ftr-464	2311	21	that	that	SCONJ
ftr-464	2311	22	a	a	DET
ftr-464	2311	23	strictly	strictly	ADV
ftr-464	2311	24	'	'	PUNCT
ftr-464	2311	25	equitable	equitable	ADJ
ftr-464	2311	26	'	'	PUNCT
ftr-464	2311	27	approach	approach	NOUN
ftr-464	2311	28	...	...	PUNCT
ftr-464	2311	29	might	might	AUX
ftr-464	2311	30	possibly	possibly	ADV
ftr-464	2311	31	dictate	dictate	VERB
ftr-464	2311	32	use	use	NOUN
ftr-464	2311	33	of	of	ADP
ftr-464	2311	34	a	a	DET
ftr-464	2311	35	'	'	PUNCT
ftr-464	2311	36	special	special	ADJ
ftr-464	2311	37	basis	basis	NOUN
ftr-464	2311	38	'	'	PUNCT
ftr-464	2311	39	.	.	PUNCT
ftr-464	2311	40	.	.	PUNCT
ftr-464	2312	1	.	.	PUNCT
ftr-464	2313	1	such	such	ADJ
ftr-464	2313	2	as	as	ADP
ftr-464	2313	3	,	,	PUNCT
ftr-464	2313	4	a	a	DET
ftr-464	2313	5	basis	basis	NOUN
ftr-464	2313	6	equal	equal	ADJ
ftr-464	2313	7	to	to	ADP
ftr-464	2313	8	the	the	DET
ftr-464	2313	9	fair	fair	ADJ
ftr-464	2313	10	market	market	NOUN
ftr-464	2313	11	value	value	NOUN
ftr-464	2313	12	...	...	PUNCT
ftr-464	2313	13	upon	upon	SCONJ
ftr-464	2313	14	taxpayer	taxpayer	NOUN
ftr-464	2313	15	's	's	PART
ftr-464	2313	16	initial	initial	ADJ
ftr-464	2313	17	entry	entry	NOUN
ftr-464	2313	18	into	into	ADP
ftr-464	2313	19	the	the	DET
ftr-464	2313	20	united	united	PROPN
ftr-464	2313	21	states	states	PROPN
ftr-464	2313	22	....	....	PUNCT
ftr-464	2314	1	i	i	PRON
ftr-464	2314	2	d.	d.	PROPN
ftr-464	2314	3	however	however	ADV
ftr-464	2314	4	,	,	PUNCT
ftr-464	2314	5	it	it	PRON
ftr-464	2314	6	explained	explain	VERB
ftr-464	2314	7	that	that	SCONJ
ftr-464	2314	8	:	:	PUNCT
ftr-464	2314	9	"	"	PUNCT
ftr-464	2314	10	the	the	DET
ftr-464	2314	11	present	present	ADJ
ftr-464	2314	12	basis	basis	NOUN
ftr-464	2314	13	provisions	provision	NOUN
ftr-464	2314	14	of	of	ADP
ftr-464	2314	15	the	the	DET
ftr-464	2314	16	code	code	NOUN
ftr-464	2314	17	can	can	AUX
ftr-464	2314	18	not	not	PART
ftr-464	2314	19	be	be	AUX
ftr-464	2314	20	so	so	ADV
ftr-464	2314	21	interpreted	interpret	VERB
ftr-464	2314	22	..	..	PUNCT
ftr-464	2314	23	"	"	PUNCT
ftr-464	2315	1	i	i	PRON
ftr-464	2315	2	d.	d.	VERB
ftr-464	2315	3	in	in	ADP
ftr-464	2315	4	support	support	NOUN
ftr-464	2315	5	of	of	ADP
ftr-464	2315	6	this	this	DET
ftr-464	2315	7	interpretation	interpretation	NOUN
ftr-464	2315	8	,	,	PUNCT
ftr-464	2315	9	chief	chief	ADJ
ftr-464	2315	10	counsel	counsel	NOUN
ftr-464	2315	11	cited	cite	VERB
ftr-464	2315	12	the	the	DET
ftr-464	2315	13	case	case	NOUN
ftr-464	2315	14	of	of	ADP
ftr-464	2315	15	gutwirth	gutwirth	PROPN
ftr-464	2315	16	v.	v.	ADP
ftr-464	2315	17	commissioner	commissioner	NOUN
ftr-464	2315	18	,	,	PUNCT
ftr-464	2316	1	40	40	NUM
ftr-464	2316	2	t.c	t.c	PROPN
ftr-464	2316	3	.	.	PROPN
ftr-464	2316	4	666	666	NUM
ftr-464	2316	5	(	(	PUNCT
ftr-464	2316	6	1963	1963	NUM
ftr-464	2316	7	)	)	PUNCT
ftr-464	2316	8	,	,	PUNCT
ftr-464	2316	9	acq	acq	PROPN
ftr-464	2316	10	.	.	PUNCT
ftr-464	2317	1	in	in	ADP
ftr-464	2317	2	result	result	NOUN
ftr-464	2317	3	,	,	PUNCT
ftr-464	2317	4	1966	1966	NUM
ftr-464	2317	5	-	-	SYM
ftr-464	2317	6	2	2	NUM
ftr-464	2317	7	c.b	c.b	PROPN
ftr-464	2317	8	.	.	PROPN
ftr-464	2317	9	,	,	PUNCT
ftr-464	2317	10	where	where	SCONJ
ftr-464	2317	11	the	the	DET
ftr-464	2317	12	tax	tax	NOUN
ftr-464	2317	13	court	court	NOUN
ftr-464	2317	14	had	have	VERB
ftr-464	2317	15	to	to	PART
ftr-464	2317	16	determine	determine	VERB
ftr-464	2317	17	the	the	DET
ftr-464	2317	18	loss	loss	NOUN
ftr-464	2317	19	to	to	PART
ftr-464	2317	20	be	be	AUX
ftr-464	2317	21	claimed	claim	VERB
ftr-464	2317	22	for	for	ADP
ftr-464	2317	23	war	war	NOUN
ftr-464	2317	24	damage	damage	NOUN
ftr-464	2317	25	occurring	occur	VERB
ftr-464	2317	26	in	in	ADP
ftr-464	2317	27	1945	1945	NUM
ftr-464	2317	28	to	to	ADP
ftr-464	2317	29	a	a	DET
ftr-464	2317	30	factory	factory	NOUN
ftr-464	2317	31	in	in	ADP
ftr-464	2317	32	antwerp	antwerp	PROPN
ftr-464	2317	33	that	that	PRON
ftr-464	2317	34	was	be	AUX
ftr-464	2317	35	owned	own	VERB
ftr-464	2317	36	by	by	ADP
ftr-464	2317	37	alien	alien	ADJ
ftr-464	2317	38	individuals	individual	NOUN
ftr-464	2317	39	who	who	PRON
ftr-464	2317	40	took	take	VERB
ftr-464	2317	41	up	up	ADP
ftr-464	2317	42	u.s	u.s	PROPN
ftr-464	2317	43	.	.	PROPN
ftr-464	2317	44	residence	residence	NOUN
ftr-464	2317	45	in	in	ADP
ftr-464	2317	46	1939	1939	NUM
ftr-464	2317	47	.	.	PUNCT
ftr-464	2318	1	the	the	DET
ftr-464	2318	2	court	court	NOUN
ftr-464	2318	3	held	hold	VERB
ftr-464	2318	4	that	that	SCONJ
ftr-464	2318	5	the	the	DET
ftr-464	2318	6	adjusted	adjusted	ADJ
ftr-464	2318	7	basis	basis	NOUN
ftr-464	2318	8	of	of	ADP
ftr-464	2318	9	the	the	DET
ftr-464	2318	10	property	property	NOUN
ftr-464	2318	11	included	include	VERB
ftr-464	2318	12	the	the	DET
ftr-464	2318	13	original	original	ADJ
ftr-464	2318	14	investment	investment	NOUN
ftr-464	2318	15	made	make	VERB
ftr-464	2318	16	in	in	ADP
ftr-464	2318	17	1922	1922	NUM
ftr-464	2318	18	and	and	CCONJ
ftr-464	2318	19	1923	1923	NUM
ftr-464	2318	20	,	,	PUNCT
ftr-464	2318	21	increased	increase	VERB
ftr-464	2318	22	by	by	ADP
ftr-464	2318	23	"	"	PUNCT
ftr-464	2318	24	subsequent	subsequent	ADJ
ftr-464	2318	25	capital	capital	NOUN
ftr-464	2318	26	additions	addition	NOUN
ftr-464	2318	27	"	"	PUNCT
ftr-464	2318	28	notwithstanding	notwithstanding	ADP
ftr-464	2318	29	that	that	SCONJ
ftr-464	2318	30	"	"	PUNCT
ftr-464	2318	31	these	these	DET
ftr-464	2318	32	additions	addition	NOUN
ftr-464	2318	33	were	be	AUX
ftr-464	2318	34	treated	treat	VERB
ftr-464	2318	35	as	as	ADP
ftr-464	2318	36	expenses	expense	NOUN
ftr-464	2318	37	in	in	ADP
ftr-464	2318	38	belgium	belgium	NOUN
ftr-464	2318	39	.	.	PUNCT
ftr-464	2318	40	"	"	PUNCT
ftr-464	2319	1	i	i	PRON
ftr-464	2319	2	d.	d.	PROPN
ftr-464	2319	3	at	at	ADP
ftr-464	2319	4	678	678	NUM
ftr-464	2319	5	.	.	PUNCT
ftr-464	2320	1	the	the	DET
ftr-464	2320	2	court	court	NOUN
ftr-464	2320	3	held	hold	VERB
ftr-464	2320	4	that	that	SCONJ
ftr-464	2320	5	the	the	DET
ftr-464	2320	6	basis	basis	NOUN
ftr-464	2320	7	should	should	AUX
ftr-464	2320	8	also	also	ADV
ftr-464	2320	9	reflect	reflect	VERB
ftr-464	2320	10	downward	downward	ADJ
ftr-464	2320	11	adjustment	adjustment	NOUN
ftr-464	2320	12	for	for	ADP
ftr-464	2320	13	depreciation	depreciation	NOUN
ftr-464	2320	14	so	so	SCONJ
ftr-464	2320	15	as	as	SCONJ
ftr-464	2320	16	to	to	PART
ftr-464	2320	17	avoid	avoid	VERB
ftr-464	2320	18	"	"	PUNCT
ftr-464	2320	19	discriminat[ing	discriminat[e	VERB
ftr-464	2320	20	]	]	PUNCT
ftr-464	2320	21	in	in	ADP
ftr-464	2320	22	favor	favor	NOUN
ftr-464	2320	23	of	of	ADP
ftr-464	2320	24	resident	resident	ADJ
ftr-464	2320	25	aliens	alien	NOUN
ftr-464	2320	26	owning	own	VERB
ftr-464	2320	27	property	property	NOUN
ftr-464	2320	28	abroad	abroad	ADV
ftr-464	2320	29	as	as	ADP
ftr-464	2320	30	against	against	ADP
ftr-464	2320	31	resident	resident	ADJ
ftr-464	2320	32	taxpayers	taxpayer	NOUN
ftr-464	2320	33	in	in	ADP
ftr-464	2320	34	identical	identical	ADJ
ftr-464	2320	35	situations	situation	NOUN
ftr-464	2320	36	.	.	PUNCT
ftr-464	2320	37	"	"	PUNCT
ftr-464	2321	1	i	i	PRON
ftr-464	2321	2	d.	d.	PROPN
ftr-464	2321	3	at	at	ADP
ftr-464	2321	4	679	679	NUM
ftr-464	2321	5	.	.	PUNCT
ftr-464	2322	1	330	330	NUM
ftr-464	2322	2	.	.	X
ftr-464	2323	1	see	see	VERB
ftr-464	2323	2	supra	supra	PROPN
ftr-464	2323	3	notes	note	VERB
ftr-464	2323	4	287	287	NUM
ftr-464	2323	5	-	-	SYM
ftr-464	2323	6	291	291	NUM
ftr-464	2323	7	and	and	CCONJ
ftr-464	2323	8	accompanying	accompany	VERB
ftr-464	2323	9	text	text	NOUN
ftr-464	2323	10	.	.	PUNCT
ftr-464	2324	1	the	the	DET
ftr-464	2324	2	march	march	PROPN
ftr-464	2324	3	17	17	NUM
ftr-464	2324	4	,	,	PUNCT
ftr-464	2324	5	1995	1995	NUM
ftr-464	2324	6	protocol	protocol	NOUN
ftr-464	2324	7	has	have	AUX
ftr-464	2324	8	moved	move	VERB
ftr-464	2324	9	this	this	DET
ftr-464	2324	10	provision	provision	NOUN
ftr-464	2324	11	to	to	ADP
ftr-464	2324	12	art	art	NOUN
ftr-464	2324	13	.	.	PUNCT
ftr-464	2325	1	18	18	NUM
ftr-464	2325	2	,	,	PUNCT
ftr-464	2325	3	7	7	NUM
ftr-464	2325	4	of	of	ADP
ftr-464	2325	5	the	the	DET
ftr-464	2325	6	treaty	treaty	NOUN
ftr-464	2325	7	.	.	PUNCT
ftr-464	2326	1	see	see	VERB
ftr-464	2326	2	1995	1995	NUM
ftr-464	2326	3	revised	revise	VERB
ftr-464	2326	4	protocol	protocol	NOUN
ftr-464	2326	5	,	,	PUNCT
ftr-464	2326	6	supra	supra	PROPN
ftr-464	2326	7	note	note	PROPN
ftr-464	2326	8	290	290	NUM
ftr-464	2326	9	,	,	PUNCT
ftr-464	2326	10	art	art	NOUN
ftr-464	2326	11	.	.	PUNCT
ftr-464	2327	1	9	9	NUM
ftr-464	2327	2	,	,	PUNCT
ftr-464	2327	3	3	3	NUM
ftr-464	2327	4	.	.	X
ftr-464	2327	5	331	331	NUM
ftr-464	2327	6	.	.	PUNCT
ftr-464	2327	7	rev	rev	PROPN
ftr-464	2327	8	.	.	PROPN
ftr-464	2327	9	proc	proc	PROPN
ftr-464	2327	10	.	.	PUNCT
ftr-464	2328	1	89	89	NUM
ftr-464	2328	2	-	-	SYM
ftr-464	2328	3	45	45	NUM
ftr-464	2328	4	,	,	PUNCT
ftr-464	2328	5	supra	supra	NOUN
ftr-464	2328	6	note	note	NOUN
ftr-464	2328	7	283	283	NUM
ftr-464	2328	8	(	(	PUNCT
ftr-464	2328	9	stating	state	VERB
ftr-464	2328	10	"	"	PUNCT
ftr-464	2328	11	[	[	PUNCT
ftr-464	2328	12	t]his	t]his	PRON
ftr-464	2328	13	amount	amount	NOUN
ftr-464	2328	14	does	do	AUX
ftr-464	2328	15	not	not	PART
ftr-464	2328	16	include	include	VERB
ftr-464	2328	17	unrealized	unrealized	ADJ
ftr-464	2328	18	appreciation	appreciation	NOUN
ftr-464	2328	19	in	in	ADP
ftr-464	2328	20	the	the	DET
ftr-464	2328	21	plan	plan	NOUN
ftr-464	2328	22	assets	asset	NOUN
ftr-464	2328	23	.	.	PUNCT
ftr-464	2328	24	"	"	PUNCT
ftr-464	2328	25	)	)	PUNCT
ftr-464	2328	26	.	.	PUNCT
ftr-464	2329	1	see	see	VERB
ftr-464	2329	2	mavridis	mavridi	NOUN
ftr-464	2329	3	,	,	PUNCT
ftr-464	2329	4	supra	supra	PROPN
ftr-464	2329	5	note	note	NOUN
ftr-464	2329	6	283	283	NUM
ftr-464	2329	7	,	,	PUNCT
ftr-464	2329	8	at	at	ADP
ftr-464	2329	9	383	383	NUM
ftr-464	2329	10	-	-	SYM
ftr-464	2329	11	84	84	NUM
ftr-464	2329	12	n.12	n.12	NOUN
ftr-464	2329	13	.	.	PUNCT
ftr-464	2330	1	[	[	X
ftr-464	2330	2	vol	vol	NOUN
ftr-464	2330	3	3:6	3:6	NUM
ftr-464	2330	4	u.s	u.s	PROPN
ftr-464	2330	5	.	.	PROPN
ftr-464	2330	6	income	income	NOUN
ftr-464	2330	7	taxation	taxation	NOUN
ftr-464	2330	8	of	of	ADP
ftr-464	2330	9	cross	cross	ADJ
ftr-464	2330	10	-	-	ADJ
ftr-464	2330	11	border	border	ADJ
ftr-464	2330	12	pensions	pension	NOUN
ftr-464	2330	13	treaty	treaty	NOUN
ftr-464	2330	14	with	with	ADP
ftr-464	2330	15	the	the	DET
ftr-464	2330	16	u.s	u.s	PROPN
ftr-464	2330	17	.	.	PROPN
ftr-464	2330	18	such	such	DET
ftr-464	2330	19	an	an	DET
ftr-464	2330	20	approach	approach	NOUN
ftr-464	2330	21	is	be	AUX
ftr-464	2330	22	taken	take	VERB
ftr-464	2330	23	to	to	ADP
ftr-464	2330	24	some	some	DET
ftr-464	2330	25	extent	extent	NOUN
ftr-464	2330	26	by	by	ADP
ftr-464	2330	27	finland	finland	PROPN
ftr-464	2330	28	,	,	PUNCT
ftr-464	2330	29	germany	germany	PROPN
ftr-464	2330	30	,	,	PUNCT
ftr-464	2330	31	the	the	DET
ftr-464	2330	32	netherlands	netherlands	PROPN
ftr-464	2330	33	,	,	PUNCT
ftr-464	2330	34	norway	norway	PROPN
ftr-464	2330	35	,	,	PUNCT
ftr-464	2330	36	and	and	CCONJ
ftr-464	2330	37	sweden.332	sweden.332	NOUN
ftr-464	2330	38	for	for	ADP
ftr-464	2330	39	example	example	NOUN
ftr-464	2330	40	,	,	PUNCT
ftr-464	2330	41	in	in	ADP
ftr-464	2330	42	finland	finland	PROPN
ftr-464	2330	43	,	,	PUNCT
ftr-464	2330	44	a	a	DET
ftr-464	2330	45	finnish	finnish	ADJ
ftr-464	2330	46	citizen	citizen	NOUN
ftr-464	2330	47	who	who	PRON
ftr-464	2330	48	is	be	AUX
ftr-464	2330	49	also	also	ADV
ftr-464	2330	50	a	a	DET
ftr-464	2330	51	permanent	permanent	ADJ
ftr-464	2330	52	resident	resident	NOUN
ftr-464	2330	53	of	of	ADP
ftr-464	2330	54	that	that	DET
ftr-464	2330	55	country	country	NOUN
ftr-464	2330	56	is	be	AUX
ftr-464	2330	57	taxed	tax	VERB
ftr-464	2330	58	by	by	ADP
ftr-464	2330	59	finland	finland	PROPN
ftr-464	2330	60	for	for	ADP
ftr-464	2330	61	three	three	NUM
ftr-464	2330	62	years	year	NOUN
ftr-464	2330	63	after	after	ADP
ftr-464	2330	64	departing	depart	VERB
ftr-464	2330	65	finland	finland	PROPN
ftr-464	2330	66	unless	unless	SCONJ
ftr-464	2330	67	he	he	PRON
ftr-464	2330	68	maintains	maintain	VERB
ftr-464	2330	69	no	no	DET
ftr-464	2330	70	"	"	PUNCT
ftr-464	2330	71	essential	essential	ADJ
ftr-464	2330	72	ties	tie	NOUN
ftr-464	2330	73	"	"	PUNCT
ftr-464	2330	74	with	with	ADP
ftr-464	2330	75	finland.33	finland.33	PROPN
ftr-464	2330	76	in	in	ADP
ftr-464	2330	77	addition	addition	NOUN
ftr-464	2330	78	,	,	PUNCT
ftr-464	2330	79	a	a	DET
ftr-464	2330	80	few	few	ADJ
ftr-464	2330	81	countries	country	NOUN
ftr-464	2330	82	may	may	AUX
ftr-464	2330	83	impose	impose	VERB
ftr-464	2330	84	a	a	DET
ftr-464	2330	85	form	form	NOUN
ftr-464	2330	86	of	of	ADP
ftr-464	2330	87	"	"	PUNCT
ftr-464	2330	88	exit	exit	NOUN
ftr-464	2330	89	tax	tax	NOUN
ftr-464	2330	90	"	"	PUNCT
ftr-464	2330	91	on	on	ADP
ftr-464	2330	92	departing	depart	VERB
ftr-464	2330	93	residents	resident	NOUN
ftr-464	2330	94	.	.	PUNCT
ftr-464	2331	1	3	3	NUM
ftr-464	2331	2	3	3	NUM
ftr-464	2331	3	in	in	ADP
ftr-464	2331	4	particular	particular	ADJ
ftr-464	2331	5	,	,	PUNCT
ftr-464	2331	6	beginning	begin	VERB
ftr-464	2331	7	in	in	ADP
ftr-464	2331	8	1987	1987	NUM
ftr-464	2331	9	,	,	PUNCT
ftr-464	2331	10	denmark	denmark	NOUN
ftr-464	2331	11	imposes	impose	VERB
ftr-464	2331	12	an	an	DET
ftr-464	2331	13	exit	exit	NOUN
ftr-464	2331	14	tax	tax	NOUN
ftr-464	2331	15	on	on	ADP
ftr-464	2331	16	departing	depart	VERB
ftr-464	2331	17	individuals	individual	NOUN
ftr-464	2331	18	who	who	PRON
ftr-464	2331	19	have	have	AUX
ftr-464	2331	20	been	be	AUX
ftr-464	2331	21	"	"	PUNCT
ftr-464	2331	22	resident	resident	NOUN
ftr-464	2331	23	for	for	ADP
ftr-464	2331	24	at	at	ADV
ftr-464	2331	25	least	least	ADV
ftr-464	2331	26	five	five	NUM
ftr-464	2331	27	of	of	ADP
ftr-464	2331	28	the	the	DET
ftr-464	2331	29	preceding	precede	VERB
ftr-464	2331	30	10	10	NUM
ftr-464	2331	31	years	year	NOUN
ftr-464	2331	32	,	,	PUNCT
ftr-464	2331	33	"	"	PUNCT
ftr-464	2331	34	with	with	ADP
ftr-464	2331	35	respect	respect	NOUN
ftr-464	2331	36	to	to	ADP
ftr-464	2331	37	"	"	PUNCT
ftr-464	2331	38	certain	certain	ADJ
ftr-464	2331	39	unrealized	unrealized	ADJ
ftr-464	2331	40	capital	capital	NOUN
ftr-464	2331	41	gains	gain	NOUN
ftr-464	2331	42	"	"	PUNCT
ftr-464	2331	43	and	and	CCONJ
ftr-464	2331	44	"	"	PUNCT
ftr-464	2331	45	certain	certain	ADJ
ftr-464	2331	46	pension	pension	NOUN
ftr-464	2331	47	contributions	contribution	NOUN
ftr-464	2331	48	made	make	VERB
ftr-464	2331	49	in	in	ADP
ftr-464	2331	50	the	the	DET
ftr-464	2331	51	five	five	NUM
ftr-464	2331	52	years	year	NOUN
ftr-464	2331	53	prior	prior	ADV
ftr-464	2331	54	to	to	ADP
ftr-464	2331	55	"	"	PUNCT
ftr-464	2331	56	the	the	DET
ftr-464	2331	57	departure.335	departure.335	PROPN
ftr-464	2331	58	in	in	ADP
ftr-464	2331	59	addition	addition	NOUN
ftr-464	2331	60	,	,	PUNCT
ftr-464	2331	61	since	since	SCONJ
ftr-464	2331	62	1995	1995	NUM
ftr-464	2331	63	,	,	PUNCT
ftr-464	2331	64	the	the	DET
ftr-464	2331	65	netherlands	netherlands	PROPN
ftr-464	2331	66	imposes	impose	VERB
ftr-464	2331	67	tax	tax	NOUN
ftr-464	2331	68	on	on	ADP
ftr-464	2331	69	the	the	DET
ftr-464	2331	70	"	"	PUNCT
ftr-464	2331	71	fair	fair	ADJ
ftr-464	2331	72	market	market	NOUN
ftr-464	2331	73	value	value	NOUN
ftr-464	2331	74	of	of	ADP
ftr-464	2331	75	pension	pension	NOUN
ftr-464	2331	76	assets	asset	NOUN
ftr-464	2331	77	"	"	PUNCT
ftr-464	2331	78	at	at	ADP
ftr-464	2331	79	any	any	DET
ftr-464	2331	80	time	time	NOUN
ftr-464	2331	81	that	that	SCONJ
ftr-464	2331	82	they	they	PRON
ftr-464	2331	83	are	be	AUX
ftr-464	2331	84	removed	remove	VERB
ftr-464	2331	85	from	from	ADP
ftr-464	2331	86	the	the	DET
ftr-464	2331	87	netherlands	netherland	NOUN
ftr-464	2331	88	,	,	PUNCT
ftr-464	2331	89	unless	unless	SCONJ
ftr-464	2331	90	"	"	PUNCT
ftr-464	2331	91	the	the	DET
ftr-464	2331	92	pension	pension	NOUN
ftr-464	2331	93	distributions	distribution	NOUN
ftr-464	2331	94	will	will	AUX
ftr-464	2331	95	be	be	AUX
ftr-464	2331	96	taxed	tax	VERB
ftr-464	2331	97	in	in	ADP
ftr-464	2331	98	the	the	DET
ftr-464	2331	99	foreign	foreign	ADJ
ftr-464	2331	100	jurisdiction	jurisdiction	NOUN
ftr-464	2331	101	in	in	ADP
ftr-464	2331	102	which	which	PRON
ftr-464	2331	103	a	a	DET
ftr-464	2331	104	former	former	ADJ
ftr-464	2331	105	resident	resident	NOUN
ftr-464	2331	106	lives	live	VERB
ftr-464	2331	107	at	at	ADP
ftr-464	2331	108	the	the	DET
ftr-464	2331	109	time	time	NOUN
ftr-464	2331	110	of	of	ADP
ftr-464	2331	111	the	the	DET
ftr-464	2331	112	distribution	distribution	NOUN
ftr-464	2331	113	.	.	PUNCT
ftr-464	2331	114	'	'	PUNCT
ftr-464	2332	1	6	6	NUM
ftr-464	2332	2	b.	b.	NOUN
ftr-464	2332	3	treatment	treatment	NOUN
ftr-464	2332	4	by	by	ADP
ftr-464	2332	5	united	united	PROPN
ftr-464	2332	6	states.-on	states.-on	PROPN
ftr-464	2332	7	the	the	DET
ftr-464	2332	8	other	other	ADJ
ftr-464	2332	9	hand	hand	NOUN
ftr-464	2332	10	,	,	PUNCT
ftr-464	2332	11	pension	pension	NOUN
ftr-464	2332	12	articles	article	NOUN
ftr-464	2332	13	in	in	ADP
ftr-464	2332	14	most	most	ADJ
ftr-464	2332	15	treaties	treaty	NOUN
ftr-464	2332	16	would	would	AUX
ftr-464	2332	17	not	not	PART
ftr-464	2332	18	impose	impose	VERB
ftr-464	2332	19	any	any	DET
ftr-464	2332	20	limitation	limitation	NOUN
ftr-464	2332	21	on	on	ADP
ftr-464	2332	22	the	the	DET
ftr-464	2332	23	pension	pension	NOUN
ftr-464	2332	24	's	's	PART
ftr-464	2332	25	taxation	taxation	NOUN
ftr-464	2332	26	by	by	ADP
ftr-464	2332	27	the	the	DET
ftr-464	2332	28	u.s	u.s	PROPN
ftr-464	2332	29	.	.	PROPN
ftr-464	2332	30	as	as	ADP
ftr-464	2332	31	the	the	DET
ftr-464	2332	32	taxpayer	taxpayer	NOUN
ftr-464	2332	33	's	's	PART
ftr-464	2332	34	residence	residence	NOUN
ftr-464	2332	35	country	country	NOUN
ftr-464	2332	36	.	.	PUNCT
ftr-464	2333	1	the	the	DET
ftr-464	2333	2	lack	lack	NOUN
ftr-464	2333	3	of	of	ADP
ftr-464	2333	4	treaty	treaty	NOUN
ftr-464	2333	5	impact	impact	NOUN
ftr-464	2333	6	is	be	AUX
ftr-464	2333	7	suggested	suggest	VERB
ftr-464	2333	8	in	in	ADP
ftr-464	2333	9	a	a	DET
ftr-464	2333	10	1989	1989	NUM
ftr-464	2333	11	technical	technical	ADJ
ftr-464	2333	12	advice	advice	NOUN
ftr-464	2333	13	memorandum	memorandum	NOUN
ftr-464	2333	14	,	,	PUNCT
ftr-464	2333	15	in	in	ADP
ftr-464	2333	16	which	which	PRON
ftr-464	2333	17	332	332	NUM
ftr-464	2333	18	.	.	PUNCT
ftr-464	2334	1	see	see	VERB
ftr-464	2334	2	jct	jct	PROPN
ftr-464	2334	3	report	report	NOUN
ftr-464	2334	4	on	on	ADP
ftr-464	2334	5	expatriation	expatriation	NOUN
ftr-464	2334	6	,	,	PUNCT
ftr-464	2334	7	supra	supra	PROPN
ftr-464	2334	8	note	note	NOUN
ftr-464	2334	9	129	129	NUM
ftr-464	2334	10	,	,	PUNCT
ftr-464	2334	11	at	at	ADP
ftr-464	2334	12	b-2	b-2	PROPN
ftr-464	2334	13	b-6	b-6	PROPN
ftr-464	2334	14	.	.	PUNCT
ftr-464	2335	1	for	for	ADP
ftr-464	2335	2	example	example	NOUN
ftr-464	2335	3	,	,	PUNCT
ftr-464	2335	4	"	"	PUNCT
ftr-464	2335	5	germany	germany	PROPN
ftr-464	2335	6	imposes	impose	VERB
ftr-464	2335	7	a	a	DET
ftr-464	2335	8	so	so	ADV
ftr-464	2335	9	-	-	PUNCT
ftr-464	2335	10	called	call	VERB
ftr-464	2335	11	'	'	PUNCT
ftr-464	2335	12	extended	extended	ADJ
ftr-464	2335	13	limited	limited	ADJ
ftr-464	2335	14	tax	tax	NOUN
ftr-464	2335	15	liability	liability	NOUN
ftr-464	2335	16	'	'	PUNCT
ftr-464	2335	17	on	on	ADP
ftr-464	2335	18	german	german	ADJ
ftr-464	2335	19	citizens	citizen	NOUN
ftr-464	2335	20	who	who	PRON
ftr-464	2335	21	emigrate	emigrate	VERB
ftr-464	2335	22	to	to	ADP
ftr-464	2335	23	a	a	DET
ftr-464	2335	24	tax	tax	NOUN
ftr-464	2335	25	-	-	PUNCT
ftr-464	2335	26	haven	haven	NOUN
ftr-464	2335	27	country	country	NOUN
ftr-464	2335	28	or	or	CCONJ
ftr-464	2335	29	do	do	AUX
ftr-464	2335	30	not	not	PART
ftr-464	2335	31	assume	assume	VERB
ftr-464	2335	32	residence	residence	NOUN
ftr-464	2335	33	in	in	ADP
ftr-464	2335	34	any	any	DET
ftr-464	2335	35	country	country	NOUN
ftr-464	2335	36	and	and	CCONJ
ftr-464	2335	37	who	who	PRON
ftr-464	2335	38	maintain	maintain	VERB
ftr-464	2335	39	substantial	substantial	ADJ
ftr-464	2335	40	economic	economic	ADJ
ftr-464	2335	41	ties	tie	NOUN
ftr-464	2335	42	with	with	ADP
ftr-464	2335	43	germany	germany	PROPN
ftr-464	2335	44	..	..	PUNCT
ftr-464	2335	45	"	"	PUNCT
ftr-464	2336	1	i	i	PRON
ftr-464	2336	2	d.	d.	PROPN
ftr-464	2336	3	at	at	ADP
ftr-464	2336	4	b-3	b-3	PROPN
ftr-464	2336	5	.	.	PUNCT
ftr-464	2337	1	under	under	ADP
ftr-464	2337	2	this	this	DET
ftr-464	2337	3	rule	rule	NOUN
ftr-464	2337	4	,	,	PUNCT
ftr-464	2337	5	the	the	DET
ftr-464	2337	6	emigrating	emigrate	VERB
ftr-464	2337	7	citizen	citizen	NOUN
ftr-464	2337	8	is	be	AUX
ftr-464	2337	9	taxed	tax	VERB
ftr-464	2337	10	for	for	ADP
ftr-464	2337	11	10	10	NUM
ftr-464	2337	12	years	year	NOUN
ftr-464	2337	13	"	"	PUNCT
ftr-464	2337	14	as	as	ADP
ftr-464	2337	15	a	a	DET
ftr-464	2337	16	german	german	ADJ
ftr-464	2337	17	resident	resident	NOUN
ftr-464	2337	18	on	on	ADP
ftr-464	2337	19	all	all	DET
ftr-464	2337	20	income	income	NOUN
ftr-464	2337	21	that	that	PRON
ftr-464	2337	22	is	be	AUX
ftr-464	2337	23	not	not	PART
ftr-464	2337	24	treated	treat	VERB
ftr-464	2337	25	as	as	ADP
ftr-464	2337	26	foreign	foreign	ADJ
ftr-464	2337	27	source	source	NOUN
ftr-464	2337	28	income	income	NOUN
ftr-464	2337	29	for	for	ADP
ftr-464	2337	30	german	german	ADJ
ftr-464	2337	31	tax	tax	NOUN
ftr-464	2337	32	purposes	purpose	NOUN
ftr-464	2337	33	.	.	PUNCT
ftr-464	2337	34	"	"	PUNCT
ftr-464	2338	1	i	i	PRON
ftr-464	2338	2	d.	d.	PROPN
ftr-464	2338	3	however	however	ADV
ftr-464	2338	4	.	.	PUNCT
ftr-464	2339	1	"	"	PUNCT
ftr-464	2339	2	tax	tax	NOUN
ftr-464	2339	3	treaties	treaty	NOUN
ftr-464	2339	4	generally	generally	ADV
ftr-464	2339	5	take	take	VERB
ftr-464	2339	6	precedence	precedence	NOUN
ftr-464	2339	7	"	"	PUNCT
ftr-464	2339	8	over	over	ADP
ftr-464	2339	9	this	this	DET
ftr-464	2339	10	rule	rule	NOUN
ftr-464	2339	11	.	.	PUNCT
ftr-464	2340	1	i	i	PRON
ftr-464	2340	2	d.	d.	PROPN
ftr-464	2340	3	under	under	ADP
ftr-464	2340	4	its	its	PRON
ftr-464	2340	5	treaty	treaty	NOUN
ftr-464	2340	6	with	with	ADP
ftr-464	2340	7	monaco	monaco	PROPN
ftr-464	2340	8	,	,	PUNCT
ftr-464	2340	9	france	france	PROPN
ftr-464	2340	10	treats	treat	VERB
ftr-464	2340	11	its	its	PRON
ftr-464	2340	12	citizens	citizen	NOUN
ftr-464	2340	13	residing	reside	VERB
ftr-464	2340	14	in	in	ADP
ftr-464	2340	15	monaco	monaco	PROPN
ftr-464	2340	16	as	as	ADP
ftr-464	2340	17	residents	resident	NOUN
ftr-464	2340	18	for	for	ADP
ftr-464	2340	19	french	french	ADJ
ftr-464	2340	20	income	income	NOUN
ftr-464	2340	21	tax	tax	NOUN
ftr-464	2340	22	purposes	purpose	NOUN
ftr-464	2340	23	.	.	PUNCT
ftr-464	2341	1	i	i	PRON
ftr-464	2341	2	d.	d.	PROPN
ftr-464	2341	3	at	at	ADP
ftr-464	2341	4	b-2	b-2	PROPN
ftr-464	2341	5	.	.	PUNCT
ftr-464	2342	1	the	the	DET
ftr-464	2342	2	netherlands	netherlands	PROPN
ftr-464	2342	3	in	in	ADP
ftr-464	2342	4	its	its	PRON
ftr-464	2342	5	treaties	treaty	NOUN
ftr-464	2342	6	seeks	seek	VERB
ftr-464	2342	7	"	"	PUNCT
ftr-464	2342	8	to	to	PART
ftr-464	2342	9	secure	secure	VERB
ftr-464	2342	10	the	the	DET
ftr-464	2342	11	right	right	NOUN
ftr-464	2342	12	to	to	PART
ftr-464	2342	13	tax	tax	VERB
ftr-464	2342	14	the	the	DET
ftr-464	2342	15	sale	sale	NOUN
ftr-464	2342	16	of	of	ADP
ftr-464	2342	17	substantial	substantial	ADJ
ftr-464	2342	18	interests	interest	NOUN
ftr-464	2342	19	in	in	ADP
ftr-464	2342	20	netherlands	netherlands	PROPN
ftr-464	2342	21	'	'	PART
ftr-464	2342	22	companies	company	NOUN
ftr-464	2342	23	for	for	ADP
ftr-464	2342	24	a	a	DET
ftr-464	2342	25	period	period	NOUN
ftr-464	2342	26	of	of	ADP
ftr-464	2342	27	five	five	NUM
ftr-464	2342	28	years	year	NOUN
ftr-464	2342	29	after	after	ADP
ftr-464	2342	30	emigration	emigration	NOUN
ftr-464	2342	31	.	.	PUNCT
ftr-464	2342	32	"	"	PUNCT
ftr-464	2343	1	i	i	PRON
ftr-464	2343	2	d.	d.	PROPN
ftr-464	2343	3	at	at	ADP
ftr-464	2343	4	b-4	b-4	PROPN
ftr-464	2343	5	.	.	PUNCT
ftr-464	2344	1	in	in	ADP
ftr-464	2344	2	norway	norway	PROPN
ftr-464	2344	3	,	,	PUNCT
ftr-464	2344	4	"	"	PUNCT
ftr-464	2344	5	[	[	X
ftr-464	2344	6	a	a	X
ftr-464	2344	7	]	]	X
ftr-464	2344	8	former	former	ADJ
ftr-464	2344	9	resident	resident	NOUN
ftr-464	2344	10	may	may	AUX
ftr-464	2344	11	still	still	ADV
ftr-464	2344	12	be	be	AUX
ftr-464	2344	13	considered	consider	VERB
ftr-464	2344	14	resident	resident	ADJ
ftr-464	2344	15	for	for	ADP
ftr-464	2344	16	purposes	purpose	NOUN
ftr-464	2344	17	of	of	ADP
ftr-464	2344	18	the	the	DET
ftr-464	2344	19	income	income	NOUN
ftr-464	2344	20	tax	tax	NOUN
ftr-464	2344	21	if	if	SCONJ
ftr-464	2344	22	he	he	PRON
ftr-464	2344	23	keeps	keep	VERB
ftr-464	2344	24	a	a	DET
ftr-464	2344	25	home	home	NOUN
ftr-464	2344	26	in	in	ADP
ftr-464	2344	27	norway	norway	NOUN
ftr-464	2344	28	which	which	PRON
ftr-464	2344	29	is	be	AUX
ftr-464	2344	30	not	not	PART
ftr-464	2344	31	let	let	VERB
ftr-464	2344	32	out	out	ADP
ftr-464	2344	33	and	and	CCONJ
ftr-464	2344	34	is	be	AUX
ftr-464	2344	35	unable	unable	ADJ
ftr-464	2344	36	to	to	PART
ftr-464	2344	37	prove	prove	VERB
ftr-464	2344	38	that	that	SCONJ
ftr-464	2344	39	he	he	PRON
ftr-464	2344	40	is	be	AUX
ftr-464	2344	41	considered	consider	VERB
ftr-464	2344	42	resident	resident	ADJ
ftr-464	2344	43	for	for	ADP
ftr-464	2344	44	tax	tax	NOUN
ftr-464	2344	45	purposes	purpose	NOUN
ftr-464	2344	46	in	in	ADP
ftr-464	2344	47	the	the	DET
ftr-464	2344	48	country	country	NOUN
ftr-464	2344	49	in	in	ADP
ftr-464	2344	50	which	which	PRON
ftr-464	2344	51	he	he	PRON
ftr-464	2344	52	is	be	AUX
ftr-464	2344	53	living	live	VERB
ftr-464	2344	54	.	.	PUNCT
ftr-464	2344	55	"	"	PUNCT
ftr-464	2345	1	i	i	PRON
ftr-464	2345	2	d.	d.	PROPN
ftr-464	2345	3	at	at	ADP
ftr-464	2345	4	b-5	b-5	NUM
ftr-464	2345	5	.	.	PUNCT
ftr-464	2346	1	333	333	NUM
ftr-464	2346	2	.	.	PUNCT
ftr-464	2347	1	i	i	PRON
ftr-464	2347	2	d.	d.	PROPN
ftr-464	2347	3	at	at	ADP
ftr-464	2347	4	b-2	b-2	PROPN
ftr-464	2347	5	.	.	PUNCT
ftr-464	2348	1	however	however	ADV
ftr-464	2348	2	,	,	PUNCT
ftr-464	2348	3	the	the	DET
ftr-464	2348	4	treaty	treaty	NOUN
ftr-464	2348	5	with	with	ADP
ftr-464	2348	6	the	the	DET
ftr-464	2348	7	u.s	u.s	PROPN
ftr-464	2348	8	.	.	PROPN
ftr-464	2348	9	precludes	preclude	VERB
ftr-464	2348	10	application	application	NOUN
ftr-464	2348	11	of	of	ADP
ftr-464	2348	12	this	this	DET
ftr-464	2348	13	rule	rule	NOUN
ftr-464	2348	14	.	.	PUNCT
ftr-464	2349	1	i	i	PRON
ftr-464	2349	2	d.	d.	PROPN
ftr-464	2349	3	at	at	ADP
ftr-464	2349	4	b-2	b-2	PROPN
ftr-464	2349	5	,	,	PUNCT
ftr-464	2349	6	n.4	n.4	PROPN
ftr-464	2349	7	.	.	PUNCT
ftr-464	2350	1	a	a	DET
ftr-464	2350	2	citizen	citizen	NOUN
ftr-464	2350	3	or	or	CCONJ
ftr-464	2350	4	resident	resident	NOUN
ftr-464	2350	5	of	of	ADP
ftr-464	2350	6	sweden	sweden	PROPN
ftr-464	2350	7	can	can	AUX
ftr-464	2350	8	not	not	PART
ftr-464	2350	9	shed	shed	VERB
ftr-464	2350	10	his	his	PRON
ftr-464	2350	11	resident	resident	ADJ
ftr-464	2350	12	status	status	NOUN
ftr-464	2350	13	if	if	SCONJ
ftr-464	2350	14	he	he	PRON
ftr-464	2350	15	maintains	maintain	VERB
ftr-464	2350	16	"	"	PUNCT
ftr-464	2350	17	essential	essential	ADJ
ftr-464	2350	18	ties	tie	NOUN
ftr-464	2350	19	"	"	PUNCT
ftr-464	2350	20	with	with	ADP
ftr-464	2350	21	sweden	sweden	PROPN
ftr-464	2350	22	;	;	PUNCT
ftr-464	2350	23	an	an	DET
ftr-464	2350	24	individual	individual	NOUN
ftr-464	2350	25	who	who	PRON
ftr-464	2350	26	has	have	AUX
ftr-464	2350	27	been	be	AUX
ftr-464	2350	28	a	a	DET
ftr-464	2350	29	resident	resident	NOUN
ftr-464	2350	30	of	of	ADP
ftr-464	2350	31	sweden	sweden	PROPN
ftr-464	2350	32	for	for	ADP
ftr-464	2350	33	at	at	ADV
ftr-464	2350	34	least	least	ADV
ftr-464	2350	35	10	10	NUM
ftr-464	2350	36	years	year	NOUN
ftr-464	2350	37	is	be	AUX
ftr-464	2350	38	presumed	presume	VERB
ftr-464	2350	39	to	to	PART
ftr-464	2350	40	remain	remain	VERB
ftr-464	2350	41	a	a	DET
ftr-464	2350	42	resident	resident	NOUN
ftr-464	2350	43	for	for	ADP
ftr-464	2350	44	five	five	NUM
ftr-464	2350	45	years	year	NOUN
ftr-464	2350	46	after	after	ADP
ftr-464	2350	47	departing	depart	VERB
ftr-464	2350	48	,	,	PUNCT
ftr-464	2350	49	unless	unless	SCONJ
ftr-464	2350	50	he	he	PRON
ftr-464	2350	51	proves	prove	VERB
ftr-464	2350	52	that	that	SCONJ
ftr-464	2350	53	he	he	PRON
ftr-464	2350	54	has	have	AUX
ftr-464	2350	55	not	not	PART
ftr-464	2350	56	kept	keep	VERB
ftr-464	2350	57	"	"	PUNCT
ftr-464	2350	58	essential	essential	ADJ
ftr-464	2350	59	ties	tie	NOUN
ftr-464	2350	60	.	.	PUNCT
ftr-464	2350	61	"	"	PUNCT
ftr-464	2351	1	i	i	PRON
ftr-464	2351	2	d.	d.	PROPN
ftr-464	2351	3	at	at	ADP
ftr-464	2351	4	b-6	b-6	PROPN
ftr-464	2351	5	.	.	PUNCT
ftr-464	2352	1	334	334	NUM
ftr-464	2352	2	.	.	PUNCT
ftr-464	2353	1	the	the	DET
ftr-464	2353	2	staff	staff	NOUN
ftr-464	2353	3	of	of	ADP
ftr-464	2353	4	the	the	DET
ftr-464	2353	5	joint	joint	ADJ
ftr-464	2353	6	committee	committee	NOUN
ftr-464	2353	7	has	have	AUX
ftr-464	2353	8	identified	identify	VERB
ftr-464	2353	9	australia	australia	PROPN
ftr-464	2353	10	,	,	PUNCT
ftr-464	2353	11	canada	canada	PROPN
ftr-464	2353	12	.	.	PUNCT
ftr-464	2354	1	and	and	CCONJ
ftr-464	2354	2	denmark	denmark	VERB
ftr-464	2354	3	as	as	ADP
ftr-464	2354	4	falling	fall	VERB
ftr-464	2354	5	in	in	ADP
ftr-464	2354	6	this	this	DET
ftr-464	2354	7	category	category	NOUN
ftr-464	2354	8	.	.	PUNCT
ftr-464	2355	1	i	i	PRON
ftr-464	2355	2	d.	d.	PROPN
ftr-464	2355	3	at	at	ADP
ftr-464	2355	4	b-7	b-7	PROPN
ftr-464	2355	5	-	-	SYM
ftr-464	2355	6	b-8	b-8	PROPN
ftr-464	2355	7	.	.	PUNCT
ftr-464	2356	1	the	the	DET
ftr-464	2356	2	australian	australian	ADJ
ftr-464	2356	3	exit	exit	NOUN
ftr-464	2356	4	tax	tax	NOUN
ftr-464	2356	5	applies	apply	VERB
ftr-464	2356	6	to	to	ADP
ftr-464	2356	7	the	the	DET
ftr-464	2356	8	appreciation	appreciation	NOUN
ftr-464	2356	9	in	in	ADP
ftr-464	2356	10	non	non	ADJ
ftr-464	2356	11	-	-	ADJ
ftr-464	2356	12	australian	australian	ADJ
ftr-464	2356	13	assets	asset	NOUN
ftr-464	2356	14	at	at	ADP
ftr-464	2356	15	the	the	DET
ftr-464	2356	16	time	time	NOUN
ftr-464	2356	17	residence	residence	NOUN
ftr-464	2356	18	is	be	AUX
ftr-464	2356	19	ended	end	VERB
ftr-464	2356	20	.	.	PUNCT
ftr-464	2357	1	i	i	PRON
ftr-464	2357	2	d.	d.	PROPN
ftr-464	2357	3	at	at	ADP
ftr-464	2357	4	b-7	b-7	PROPN
ftr-464	2357	5	.	.	PUNCT
ftr-464	2358	1	an	an	DET
ftr-464	2358	2	individual	individual	NOUN
ftr-464	2358	3	giving	give	VERB
ftr-464	2358	4	up	up	ADP
ftr-464	2358	5	canadian	canadian	ADJ
ftr-464	2358	6	residence	residence	NOUN
ftr-464	2358	7	"	"	PUNCT
ftr-464	2358	8	is	be	AUX
ftr-464	2358	9	deemed	deem	VERB
ftr-464	2358	10	to	to	PART
ftr-464	2358	11	have	have	AUX
ftr-464	2358	12	disposed	dispose	VERB
ftr-464	2358	13	of	of	ADP
ftr-464	2358	14	all	all	DET
ftr-464	2358	15	capital	capital	NOUN
ftr-464	2358	16	gain	gain	VERB
ftr-464	2358	17	property	property	NOUN
ftr-464	2358	18	at	at	ADP
ftr-464	2358	19	its	its	PRON
ftr-464	2358	20	fair	fair	ADJ
ftr-464	2358	21	market	market	NOUN
ftr-464	2358	22	value	value	NOUN
ftr-464	2358	23	..	..	PUNCT
ftr-464	2358	24	"	"	PUNCT
ftr-464	2359	1	i	i	PRON
ftr-464	2359	2	d.	d.	PROPN
ftr-464	2359	3	335	335	NUM
ftr-464	2359	4	.	.	PUNCT
ftr-464	2360	1	i	i	PRON
ftr-464	2360	2	d.	d.	PROPN
ftr-464	2360	3	at	at	ADP
ftr-464	2360	4	b-8	b-8	PROPN
ftr-464	2360	5	.	.	PUNCT
ftr-464	2360	6	336	336	NUM
ftr-464	2360	7	.	.	PUNCT
ftr-464	2361	1	i	i	PRON
ftr-464	2361	2	d.	d.	PROPN
ftr-464	2361	3	at	at	ADP
ftr-464	2361	4	b-5	b-5	NUM
ftr-464	2361	5	.	.	PUNCT
ftr-464	2362	1	19961	19961	NUM
ftr-464	2362	2	florida	florida	PROPN
ftr-464	2362	3	tax	tax	NOUN
ftr-464	2362	4	review	review	NOUN
ftr-464	2362	5	section	section	NOUN
ftr-464	2362	6	402(b	402(b	PROPN
ftr-464	2362	7	)	)	PUNCT
ftr-464	2362	8	and	and	CCONJ
ftr-464	2362	9	section	section	NOUN
ftr-464	2362	10	72(t	72(t	NUM
ftr-464	2362	11	)	)	PUNCT
ftr-464	2362	12	were	be	AUX
ftr-464	2362	13	applied	apply	VERB
ftr-464	2362	14	to	to	ADP
ftr-464	2362	15	a	a	DET
ftr-464	2362	16	distribution	distribution	NOUN
ftr-464	2362	17	from	from	ADP
ftr-464	2362	18	a	a	DET
ftr-464	2362	19	canadian	canadian	ADJ
ftr-464	2362	20	pension	pension	NOUN
ftr-464	2362	21	plan	plan	NOUN
ftr-464	2362	22	to	to	ADP
ftr-464	2362	23	a	a	DET
ftr-464	2362	24	canadian	canadian	ADJ
ftr-464	2362	25	citizen	citizen	NOUN
ftr-464	2362	26	who	who	PRON
ftr-464	2362	27	retired	retire	VERB
ftr-464	2362	28	in	in	ADP
ftr-464	2362	29	the	the	DET
ftr-464	2362	30	u.s	u.s	PROPN
ftr-464	2362	31	.	.	PROPN
ftr-464	2362	32	there	there	ADV
ftr-464	2362	33	the	the	DET
ftr-464	2362	34	irs	irs	PROPN
ftr-464	2362	35	stated	state	VERB
ftr-464	2362	36	that	that	SCONJ
ftr-464	2362	37	the	the	DET
ftr-464	2362	38	treaty	treaty	NOUN
ftr-464	2362	39	in	in	ADP
ftr-464	2362	40	effect	effect	NOUN
ftr-464	2362	41	with	with	ADP
ftr-464	2362	42	canada	canada	PROPN
ftr-464	2362	43	as	as	ADP
ftr-464	2362	44	of	of	ADP
ftr-464	2362	45	1983	1983	NUM
ftr-464	2362	46	did	do	AUX
ftr-464	2362	47	not	not	PART
ftr-464	2362	48	address	address	VERB
ftr-464	2362	49	these	these	DET
ftr-464	2362	50	issues.337	issues.337	NOUN
ftr-464	2362	51	the	the	DET
ftr-464	2362	52	current	current	ADJ
ftr-464	2362	53	u.s	u.s	PROPN
ftr-464	2362	54	.	.	PROPN
ftr-464	2362	55	treaty	treaty	NOUN
ftr-464	2362	56	with	with	ADP
ftr-464	2362	57	canada	canada	PROPN
ftr-464	2362	58	does	do	VERB
ftr-464	2362	59	,	,	PUNCT
ftr-464	2362	60	however	however	ADV
ftr-464	2362	61	,	,	PUNCT
ftr-464	2362	62	provide	provide	VERB
ftr-464	2362	63	a	a	DET
ftr-464	2362	64	limitation	limitation	NOUN
ftr-464	2362	65	on	on	ADP
ftr-464	2362	66	the	the	DET
ftr-464	2362	67	taxation	taxation	NOUN
ftr-464	2362	68	of	of	ADP
ftr-464	2362	69	pensions	pension	NOUN
ftr-464	2362	70	by	by	ADP
ftr-464	2362	71	the	the	DET
ftr-464	2362	72	residence	residence	NOUN
ftr-464	2362	73	country	country	NOUN
ftr-464	2362	74	;	;	PUNCT
ftr-464	2362	75	i.e.	i.e.	X
ftr-464	2362	76	,	,	PUNCT
ftr-464	2362	77	the	the	DET
ftr-464	2362	78	residence	residence	NOUN
ftr-464	2362	79	country	country	NOUN
ftr-464	2362	80	is	be	AUX
ftr-464	2362	81	required	require	VERB
ftr-464	2362	82	to	to	PART
ftr-464	2362	83	exempt	exempt	VERB
ftr-464	2362	84	the	the	DET
ftr-464	2362	85	amount	amount	NOUN
ftr-464	2362	86	of	of	ADP
ftr-464	2362	87	any	any	DET
ftr-464	2362	88	pension	pension	NOUN
ftr-464	2362	89	that	that	PRON
ftr-464	2362	90	would	would	AUX
ftr-464	2362	91	be	be	AUX
ftr-464	2362	92	excluded	exclude	VERB
ftr-464	2362	93	from	from	ADP
ftr-464	2362	94	income	income	NOUN
ftr-464	2362	95	in	in	ADP
ftr-464	2362	96	the	the	DET
ftr-464	2362	97	source	source	NOUN
ftr-464	2362	98	country	country	NOUN
ftr-464	2362	99	if	if	SCONJ
ftr-464	2362	100	the	the	DET
ftr-464	2362	101	recipient	recipient	NOUN
ftr-464	2362	102	were	be	AUX
ftr-464	2362	103	resident	resident	ADJ
ftr-464	2362	104	there.338	there.338	VERB
ftr-464	2362	105	the	the	DET
ftr-464	2362	106	1996	1996	NUM
ftr-464	2362	107	u.s	u.s	PROPN
ftr-464	2362	108	.	.	PROPN
ftr-464	2362	109	model	model	NOUN
ftr-464	2362	110	contains	contain	VERB
ftr-464	2362	111	a	a	DET
ftr-464	2362	112	similar	similar	ADJ
ftr-464	2362	113	provision	provision	NOUN
ftr-464	2362	114	,	,	PUNCT
ftr-464	2362	115	barring	bar	VERB
ftr-464	2362	116	the	the	DET
ftr-464	2362	117	residence	residence	NOUN
ftr-464	2362	118	country	country	NOUN
ftr-464	2362	119	from	from	ADP
ftr-464	2362	120	taxing	tax	VERB
ftr-464	2362	121	a	a	DET
ftr-464	2362	122	pension	pension	NOUN
ftr-464	2362	123	distribution	distribution	NOUN
ftr-464	2362	124	to	to	ADP
ftr-464	2362	125	the	the	DET
ftr-464	2362	126	extent	extent	NOUN
ftr-464	2362	127	attributable	attributable	ADJ
ftr-464	2362	128	to	to	ADP
ftr-464	2362	129	amounts	amount	NOUN
ftr-464	2362	130	previously	previously	ADV
ftr-464	2362	131	taxed	tax	VERB
ftr-464	2362	132	by	by	ADP
ftr-464	2362	133	the	the	DET
ftr-464	2362	134	other	other	ADJ
ftr-464	2362	135	country.339	country.339	NOUN
ftr-464	2362	136	but	but	CCONJ
ftr-464	2362	137	these	these	DET
ftr-464	2362	138	provisions	provision	NOUN
ftr-464	2362	139	do	do	AUX
ftr-464	2362	140	not	not	PART
ftr-464	2362	141	seem	seem	VERB
ftr-464	2362	142	relevant	relevant	ADJ
ftr-464	2362	143	to	to	ADP
ftr-464	2362	144	a	a	DET
ftr-464	2362	145	case	case	NOUN
ftr-464	2362	146	where	where	SCONJ
ftr-464	2362	147	the	the	DET
ftr-464	2362	148	source	source	NOUN
ftr-464	2362	149	country	country	NOUN
ftr-464	2362	150	(	(	PUNCT
ftr-464	2362	151	country	country	NOUN
ftr-464	2362	152	x	x	PUNCT
ftr-464	2362	153	in	in	ADP
ftr-464	2362	154	the	the	DET
ftr-464	2362	155	example	example	NOUN
ftr-464	2362	156	above	above	ADV
ftr-464	2362	157	)	)	PUNCT
ftr-464	2362	158	has	have	AUX
ftr-464	2362	159	allowed	allow	VERB
ftr-464	2362	160	deferral	deferral	ADJ
ftr-464	2362	161	of	of	ADP
ftr-464	2362	162	tax	tax	NOUN
ftr-464	2362	163	on	on	ADP
ftr-464	2362	164	contributions	contribution	NOUN
ftr-464	2362	165	and	and	CCONJ
ftr-464	2362	166	accrued	accrue	VERB
ftr-464	2362	167	benefits	benefit	NOUN
ftr-464	2362	168	until	until	ADP
ftr-464	2362	169	distribution	distribution	NOUN
ftr-464	2362	170	.	.	PUNCT
ftr-464	2363	1	of	of	ADP
ftr-464	2363	2	possibly	possibly	ADV
ftr-464	2363	3	greater	great	ADJ
ftr-464	2363	4	relevance	relevance	NOUN
ftr-464	2363	5	is	be	AUX
ftr-464	2363	6	article	article	NOUN
ftr-464	2363	7	18	18	NUM
ftr-464	2363	8	,	,	PUNCT
ftr-464	2363	9	paragraph	paragraph	NOUN
ftr-464	2363	10	2(c	2(c	NUM
ftr-464	2363	11	)	)	PUNCT
ftr-464	2363	12	in	in	ADP
ftr-464	2363	13	the	the	DET
ftr-464	2363	14	u.s.france	u.s.france	NOUN
ftr-464	2363	15	treaty	treaty	NOUN
ftr-464	2363	16	.	.	PUNCT
ftr-464	2363	17	'	'	PUNCT
ftr-464	2364	1	the	the	DET
ftr-464	2364	2	staff	staff	NOUN
ftr-464	2364	3	of	of	ADP
ftr-464	2364	4	the	the	DET
ftr-464	2364	5	joint	joint	ADJ
ftr-464	2364	6	committee	committee	NOUN
ftr-464	2364	7	describes	describe	VERB
ftr-464	2364	8	this	this	DET
ftr-464	2364	9	article	article	NOUN
ftr-464	2364	10	as	as	ADP
ftr-464	2364	11	"	"	PUNCT
ftr-464	2364	12	provid[ing	provid[e	VERB
ftr-464	2364	13	]	]	PUNCT
ftr-464	2364	14	that	that	SCONJ
ftr-464	2364	15	the	the	DET
ftr-464	2364	16	timing	timing	NOUN
ftr-464	2364	17	and	and	CCONJ
ftr-464	2364	18	extent	extent	NOUN
ftr-464	2364	19	of	of	ADP
ftr-464	2364	20	taxation	taxation	NOUN
ftr-464	2364	21	of	of	ADP
ftr-464	2364	22	pension	pension	NOUN
ftr-464	2364	23	benefits	benefit	NOUN
ftr-464	2364	24	is	be	AUX
ftr-464	2364	25	determined	determine	VERB
ftr-464	2364	26	under	under	ADP
ftr-464	2364	27	the	the	DET
ftr-464	2364	28	laws	law	NOUN
ftr-464	2364	29	of	of	ADP
ftr-464	2364	30	the	the	DET
ftr-464	2364	31	source	source	NOUN
ftr-464	2364	32	country	country	NOUN
ftr-464	2364	33	.	.	PUNCT
ftr-464	2365	1	"	"	PUNCT
ftr-464	2365	2	'	'	PUNCT
ftr-464	2365	3	this	this	DET
ftr-464	2365	4	provision	provision	NOUN
ftr-464	2365	5	clearly	clearly	ADV
ftr-464	2365	6	applies	apply	VERB
ftr-464	2365	7	to	to	PART
ftr-464	2365	8	delay	delay	VERB
ftr-464	2365	9	imposition	imposition	NOUN
ftr-464	2365	10	of	of	ADP
ftr-464	2365	11	u.s	u.s	PROPN
ftr-464	2365	12	.	.	PROPN
ftr-464	2365	13	tax	tax	NOUN
ftr-464	2365	14	when	when	SCONJ
ftr-464	2365	15	contributions	contribution	NOUN
ftr-464	2365	16	to	to	ADP
ftr-464	2365	17	a	a	DET
ftr-464	2365	18	french	french	ADJ
ftr-464	2365	19	pension	pension	NOUN
ftr-464	2365	20	plan	plan	NOUN
ftr-464	2365	21	are	be	AUX
ftr-464	2365	22	made	make	VERB
ftr-464	2365	23	on	on	ADP
ftr-464	2365	24	behalf	behalf	NOUN
ftr-464	2365	25	of	of	ADP
ftr-464	2365	26	a	a	DET
ftr-464	2365	27	french	french	ADJ
ftr-464	2365	28	citizen	citizen	NOUN
ftr-464	2365	29	working	work	VERB
ftr-464	2365	30	and	and	CCONJ
ftr-464	2365	31	residing	reside	VERB
ftr-464	2365	32	in	in	ADP
ftr-464	2365	33	the	the	DET
ftr-464	2365	34	u.s.34	u.s.34	NOUN
ftr-464	2365	35	2	2	NUM
ftr-464	2365	36	it	it	PRON
ftr-464	2365	37	is	be	AUX
ftr-464	2365	38	not	not	PART
ftr-464	2365	39	as	as	ADV
ftr-464	2365	40	clear	clear	ADJ
ftr-464	2365	41	,	,	PUNCT
ftr-464	2365	42	however	however	ADV
ftr-464	2365	43	,	,	PUNCT
ftr-464	2365	44	that	that	SCONJ
ftr-464	2365	45	this	this	DET
ftr-464	2365	46	provision	provision	NOUN
ftr-464	2365	47	would	would	AUX
ftr-464	2365	48	apply	apply	VERB
ftr-464	2365	49	if	if	SCONJ
ftr-464	2365	50	a	a	DET
ftr-464	2365	51	french	french	ADJ
ftr-464	2365	52	citizen	citizen	NOUN
ftr-464	2365	53	working	work	VERB
ftr-464	2365	54	and	and	CCONJ
ftr-464	2365	55	residing	reside	VERB
ftr-464	2365	56	in	in	ADP
ftr-464	2365	57	france	france	PROPN
ftr-464	2365	58	and	and	CCONJ
ftr-464	2365	59	contributing	contribute	VERB
ftr-464	2365	60	to	to	ADP
ftr-464	2365	61	a	a	DET
ftr-464	2365	62	french	french	ADJ
ftr-464	2365	63	pension	pension	NOUN
ftr-464	2365	64	plan	plan	NOUN
ftr-464	2365	65	became	become	VERB
ftr-464	2365	66	a	a	DET
ftr-464	2365	67	u.s	u.s	PROPN
ftr-464	2365	68	.	.	PROPN
ftr-464	2365	69	resident	resident	NOUN
ftr-464	2365	70	immediately	immediately	ADV
ftr-464	2365	71	before	before	ADP
ftr-464	2365	72	receiving	receive	VERB
ftr-464	2365	73	distributions	distribution	NOUN
ftr-464	2365	74	from	from	ADP
ftr-464	2365	75	the	the	DET
ftr-464	2365	76	french	french	ADJ
ftr-464	2365	77	plan	plan	NOUN
ftr-464	2365	78	.	.	PUNCT
ftr-464	2366	1	absent	absent	ADJ
ftr-464	2366	2	the	the	DET
ftr-464	2366	3	treaty	treaty	NOUN
ftr-464	2366	4	,	,	PUNCT
ftr-464	2366	5	the	the	DET
ftr-464	2366	6	u.s	u.s	PROPN
ftr-464	2366	7	.	.	PROPN
ftr-464	2366	8	would	would	AUX
ftr-464	2366	9	never	never	ADV
ftr-464	2366	10	have	have	AUX
ftr-464	2366	11	imposed	impose	VERB
ftr-464	2366	12	a	a	DET
ftr-464	2366	13	tax	tax	NOUN
ftr-464	2366	14	on	on	ADP
ftr-464	2366	15	the	the	DET
ftr-464	2366	16	french	french	ADJ
ftr-464	2366	17	citizen	citizen	NOUN
ftr-464	2366	18	,	,	PUNCT
ftr-464	2366	19	assuming	assume	VERB
ftr-464	2366	20	that	that	SCONJ
ftr-464	2366	21	he	he	PRON
ftr-464	2366	22	or	or	CCONJ
ftr-464	2366	23	she	she	PRON
ftr-464	2366	24	is	be	AUX
ftr-464	2366	25	a	a	DET
ftr-464	2366	26	"	"	PUNCT
ftr-464	2366	27	highly	highly	ADV
ftr-464	2366	28	compensated	compensate	VERB
ftr-464	2366	29	employee	employee	NOUN
ftr-464	2366	30	"	"	PUNCT
ftr-464	2366	31	and	and	CCONJ
ftr-464	2366	32	all	all	DET
ftr-464	2366	33	contributions	contribution	NOUN
ftr-464	2366	34	are	be	AUX
ftr-464	2366	35	nonforfeitable	nonforfeitable	ADJ
ftr-464	2366	36	.	.	PUNCT
ftr-464	2367	1	in	in	ADP
ftr-464	2367	2	that	that	DET
ftr-464	2367	3	case	case	NOUN
ftr-464	2367	4	,	,	PUNCT
ftr-464	2367	5	the	the	DET
ftr-464	2367	6	proper	proper	ADJ
ftr-464	2367	7	time	time	NOUN
ftr-464	2367	8	to	to	ADP
ftr-464	2367	9	tax	tax	NOUN
ftr-464	2367	10	,	,	PUNCT
ftr-464	2367	11	under	under	ADP
ftr-464	2367	12	u.s	u.s	PROPN
ftr-464	2367	13	.	.	PROPN
ftr-464	2367	14	timing	timing	NOUN
ftr-464	2367	15	rules	rule	NOUN
ftr-464	2367	16	,	,	PUNCT
ftr-464	2367	17	is	be	AUX
ftr-464	2367	18	as	as	ADP
ftr-464	2367	19	benefits	benefit	NOUN
ftr-464	2367	20	accrue	accrue	NOUN
ftr-464	2367	21	.	.	PUNCT
ftr-464	2368	1	because	because	SCONJ
ftr-464	2368	2	the	the	DET
ftr-464	2368	3	individual	individual	NOUN
ftr-464	2368	4	was	be	AUX
ftr-464	2368	5	not	not	PART
ftr-464	2368	6	a	a	DET
ftr-464	2368	7	u.s	u.s	PROPN
ftr-464	2368	8	.	.	PROPN
ftr-464	2368	9	resident	resident	NOUN
ftr-464	2368	10	at	at	ADP
ftr-464	2368	11	that	that	DET
ftr-464	2368	12	time	time	NOUN
ftr-464	2368	13	and	and	CCONJ
ftr-464	2368	14	the	the	DET
ftr-464	2368	15	income	income	NOUN
ftr-464	2368	16	is	be	AUX
ftr-464	2368	17	from	from	ADP
ftr-464	2368	18	337	337	NUM
ftr-464	2368	19	.	.	PUNCT
ftr-464	2369	1	tech	tech	NOUN
ftr-464	2369	2	.	.	PUNCT
ftr-464	2370	1	adv	adv	PROPN
ftr-464	2370	2	.	.	PUNCT
ftr-464	2370	3	mem	mem	PROPN
ftr-464	2370	4	.	.	PUNCT
ftr-464	2370	5	89	89	NUM
ftr-464	2370	6	-	-	SYM
ftr-464	2370	7	11	11	NUM
ftr-464	2370	8	-	-	PUNCT
ftr-464	2370	9	001	001	NUM
ftr-464	2370	10	,	,	PUNCT
ftr-464	2370	11	supra	supra	PROPN
ftr-464	2370	12	note	note	NOUN
ftr-464	2370	13	317	317	NUM
ftr-464	2370	14	.	.	PUNCT
ftr-464	2371	1	the	the	DET
ftr-464	2371	2	treaty	treaty	NOUN
ftr-464	2371	3	signed	sign	VERB
ftr-464	2371	4	sept	sept	PROPN
ftr-464	2371	5	.	.	PROPN
ftr-464	2371	6	26	26	NUM
ftr-464	2371	7	,	,	PUNCT
ftr-464	2371	8	1980	1980	NUM
ftr-464	2371	9	,	,	PUNCT
ftr-464	2371	10	did	do	AUX
ftr-464	2371	11	not	not	PART
ftr-464	2371	12	go	go	VERB
ftr-464	2371	13	into	into	ADP
ftr-464	2371	14	force	force	NOUN
ftr-464	2371	15	until	until	ADP
ftr-464	2371	16	aug	aug	PROPN
ftr-464	2371	17	.	.	PROPN
ftr-464	2371	18	16	16	NUM
ftr-464	2371	19	,	,	PUNCT
ftr-464	2371	20	1984	1984	NUM
ftr-464	2371	21	.	.	PUNCT
ftr-464	2372	1	338	338	NUM
ftr-464	2372	2	.	.	PUNCT
ftr-464	2373	1	see	see	VERB
ftr-464	2373	2	u.s.-canada	u.s.-canada	PROPN
ftr-464	2373	3	income	income	PROPN
ftr-464	2373	4	tax	tax	PROPN
ftr-464	2373	5	treaty	treaty	PROPN
ftr-464	2373	6	,	,	PUNCT
ftr-464	2373	7	supra	supra	PROPN
ftr-464	2373	8	note	note	VERB
ftr-464	2373	9	146	146	NUM
ftr-464	2373	10	,	,	PUNCT
ftr-464	2373	11	art	art	NOUN
ftr-464	2373	12	.	.	PUNCT
ftr-464	2374	1	18	18	NUM
ftr-464	2374	2	,	,	PUNCT
ftr-464	2374	3	1	1	NUM
ftr-464	2374	4	.	.	SYM
ftr-464	2374	5	339	339	NUM
ftr-464	2374	6	.	.	PUNCT
ftr-464	2375	1	see	see	VERB
ftr-464	2375	2	1996	1996	NUM
ftr-464	2375	3	u.s	u.s	PROPN
ftr-464	2375	4	.	.	PROPN
ftr-464	2375	5	model	model	PROPN
ftr-464	2375	6	,	,	PUNCT
ftr-464	2375	7	supra	supra	PROPN
ftr-464	2375	8	note	note	NOUN
ftr-464	2375	9	2	2	NUM
ftr-464	2375	10	,	,	PUNCT
ftr-464	2375	11	art	art	NOUN
ftr-464	2375	12	.	.	PUNCT
ftr-464	2376	1	§	§	PROPN
ftr-464	2376	2	18	18	NUM
ftr-464	2376	3	,	,	PUNCT
ftr-464	2376	4	1	1	NUM
ftr-464	2376	5	,	,	PUNCT
ftr-464	2376	6	and	and	CCONJ
ftr-464	2376	7	supra	supra	PROPN
ftr-464	2376	8	notes	note	VERB
ftr-464	2376	9	296	296	NUM
ftr-464	2376	10	-	-	SYM
ftr-464	2376	11	302	302	NUM
ftr-464	2376	12	and	and	CCONJ
ftr-464	2376	13	accompanying	accompany	VERB
ftr-464	2376	14	text	text	NOUN
ftr-464	2376	15	.	.	PUNCT
ftr-464	2377	1	340	340	NUM
ftr-464	2377	2	.	.	PUNCT
ftr-464	2378	1	see	see	VERB
ftr-464	2378	2	supra	supra	PROPN
ftr-464	2378	3	notes	note	VERB
ftr-464	2378	4	292	292	NUM
ftr-464	2378	5	-	-	SYM
ftr-464	2378	6	294	294	NUM
ftr-464	2378	7	and	and	CCONJ
ftr-464	2378	8	accompanying	accompany	VERB
ftr-464	2378	9	text	text	NOUN
ftr-464	2378	10	.	.	PUNCT
ftr-464	2379	1	341	341	NUM
ftr-464	2379	2	.	.	X
ftr-464	2379	3	staff	staff	NOUN
ftr-464	2379	4	of	of	ADP
ftr-464	2379	5	the	the	DET
ftr-464	2379	6	joint	joint	ADJ
ftr-464	2379	7	comm	comm	NOUN
ftr-464	2379	8	.	.	PUNCT
ftr-464	2380	1	on	on	ADP
ftr-464	2380	2	tax'n	tax'n	NOUN
ftr-464	2380	3	,	,	PUNCT
ftr-464	2380	4	explanation	explanation	NOUN
ftr-464	2380	5	of	of	ADP
ftr-464	2380	6	proposed	propose	VERB
ftr-464	2380	7	income	income	NOUN
ftr-464	2380	8	tax	tax	NOUN
ftr-464	2380	9	treaty	treaty	NOUN
ftr-464	2380	10	between	between	ADP
ftr-464	2380	11	the	the	DET
ftr-464	2380	12	united	united	PROPN
ftr-464	2380	13	states	states	PROPN
ftr-464	2380	14	and	and	CCONJ
ftr-464	2380	15	the	the	DET
ftr-464	2380	16	french	french	ADJ
ftr-464	2380	17	republic	republic	NOUN
ftr-464	2380	18	,	,	PUNCT
ftr-464	2380	19	jsc	jsc	PROPN
ftr-464	2380	20	10	10	NUM
ftr-464	2380	21	-	-	SYM
ftr-464	2380	22	95	95	NUM
ftr-464	2380	23	,	,	PUNCT
ftr-464	2380	24	32	32	NUM
ftr-464	2380	25	(	(	PUNCT
ftr-464	2380	26	joint	joint	ADJ
ftr-464	2380	27	comm	comm	NOUN
ftr-464	2380	28	.	.	PUNCT
ftr-464	2381	1	print	print	NOUN
ftr-464	2381	2	1995	1995	NUM
ftr-464	2381	3	)	)	PUNCT
ftr-464	2382	1	[	[	X
ftr-464	2382	2	hereinafter	hereinafter	NOUN
ftr-464	2382	3	joint	joint	ADJ
ftr-464	2382	4	comm	comm	NOUN
ftr-464	2382	5	.	.	PUNCT
ftr-464	2383	1	on	on	ADP
ftr-464	2383	2	taxn	taxn	PROPN
ftr-464	2383	3	's	's	PART
ftr-464	2383	4	explanation	explanation	NOUN
ftr-464	2383	5	of	of	ADP
ftr-464	2383	6	proposed	propose	VERB
ftr-464	2383	7	u.s.-france	u.s.-france	NOUN
ftr-464	2383	8	income	income	PROPN
ftr-464	2383	9	tax	tax	PROPN
ftr-464	2383	10	treaty	treaty	PROPN
ftr-464	2383	11	]	]	PUNCT
ftr-464	2383	12	.	.	PUNCT
ftr-464	2384	1	342	342	NUM
ftr-464	2384	2	.	.	PUNCT
ftr-464	2385	1	see	see	VERB
ftr-464	2385	2	supra	supra	ADJ
ftr-464	2385	3	text	text	NOUN
ftr-464	2385	4	accompanying	accompanying	ADJ
ftr-464	2385	5	notes	note	NOUN
ftr-464	2385	6	292	292	NUM
ftr-464	2385	7	-	-	SYM
ftr-464	2385	8	294	294	NUM
ftr-464	2385	9	;	;	PUNCT
ftr-464	2385	10	staff	staff	NOUN
ftr-464	2385	11	of	of	ADP
ftr-464	2385	12	the	the	DET
ftr-464	2385	13	joint	joint	ADJ
ftr-464	2385	14	committee	committee	NOUN
ftr-464	2385	15	on	on	ADP
ftr-464	2385	16	taxation	taxation	NOUN
ftr-464	2385	17	,	,	PUNCT
ftr-464	2385	18	explanation	explanation	NOUN
ftr-464	2385	19	of	of	ADP
ftr-464	2385	20	1984	1984	NUM
ftr-464	2385	21	protocol	protocol	NOUN
ftr-464	2385	22	to	to	ADP
ftr-464	2385	23	the	the	DET
ftr-464	2385	24	u.s.-france	u.s.-france	NOUN
ftr-464	2385	25	income	income	PROPN
ftr-464	2385	26	tax	tax	PROPN
ftr-464	2385	27	treaty	treaty	PROPN
ftr-464	2385	28	,	,	PUNCT
ftr-464	2385	29	supra	supra	PROPN
ftr-464	2385	30	note	note	PROPN
ftr-464	2385	31	293	293	NUM
ftr-464	2385	32	(	(	PUNCT
ftr-464	2385	33	stating	state	VERB
ftr-464	2385	34	that	that	SCONJ
ftr-464	2385	35	the	the	DET
ftr-464	2385	36	protocol	protocol	NOUN
ftr-464	2385	37	would	would	AUX
ftr-464	2385	38	"	"	PUNCT
ftr-464	2385	39	make	make	VERB
ftr-464	2385	40	reciprocal	reciprocal	ADJ
ftr-464	2385	41	rules	rule	NOUN
ftr-464	2385	42	similar	similar	ADJ
ftr-464	2385	43	"	"	PUNCT
ftr-464	2385	44	to	to	ADP
ftr-464	2385	45	those	those	PRON
ftr-464	2385	46	applied	apply	VERB
ftr-464	2385	47	to	to	ADP
ftr-464	2385	48	"	"	PUNCT
ftr-464	2385	49	americans	americans	PROPN
ftr-464	2385	50	in	in	ADP
ftr-464	2385	51	france	france	PROPN
ftr-464	2385	52	"	"	PUNCT
ftr-464	2385	53	by	by	ADP
ftr-464	2385	54	the	the	DET
ftr-464	2385	55	1978	1978	NUM
ftr-464	2385	56	side	side	NOUN
ftr-464	2385	57	note	note	NOUN
ftr-464	2385	58	"	"	PUNCT
ftr-464	2385	59	so	so	SCONJ
ftr-464	2385	60	that	that	SCONJ
ftr-464	2385	61	french	french	ADJ
ftr-464	2385	62	citizens	citizen	NOUN
ftr-464	2385	63	resident	resident	ADJ
ftr-464	2385	64	in	in	ADP
ftr-464	2385	65	the	the	DET
ftr-464	2385	66	united	united	PROPN
ftr-464	2385	67	states	states	PROPN
ftr-464	2385	68	,	,	PUNCT
ftr-464	2385	69	as	as	ADV
ftr-464	2385	70	well	well	ADV
ftr-464	2385	71	as	as	ADP
ftr-464	2385	72	u.s	u.s	PROPN
ftr-464	2385	73	.	.	PROPN
ftr-464	2385	74	citizens	citizen	NOUN
ftr-464	2385	75	resident	resident	NOUN
ftr-464	2385	76	in	in	ADP
ftr-464	2385	77	france	france	PROPN
ftr-464	2385	78	,	,	PUNCT
ftr-464	2385	79	can	can	AUX
ftr-464	2385	80	benefit	benefit	VERB
ftr-464	2385	81	"	"	PUNCT
ftr-464	2385	82	)	)	PUNCT
ftr-464	2385	83	.	.	PUNCT
ftr-464	2386	1	[	[	X
ftr-464	2386	2	vol	vol	NOUN
ftr-464	2386	3	3:6	3:6	NUM
ftr-464	2386	4	u.s	u.s	PROPN
ftr-464	2386	5	.	.	PROPN
ftr-464	2386	6	income	income	NOUN
ftr-464	2386	7	taxation	taxation	NOUN
ftr-464	2386	8	of	of	ADP
ftr-464	2386	9	cross	cross	ADJ
ftr-464	2386	10	-	-	ADJ
ftr-464	2386	11	border	border	ADJ
ftr-464	2386	12	pensions	pension	NOUN
ftr-464	2386	13	french	french	ADJ
ftr-464	2386	14	sources	source	NOUN
ftr-464	2386	15	,	,	PUNCT
ftr-464	2386	16	no	no	DET
ftr-464	2386	17	u.s	u.s	PROPN
ftr-464	2386	18	.	.	PROPN
ftr-464	2386	19	tax	tax	NOUN
ftr-464	2386	20	would	would	AUX
ftr-464	2386	21	be	be	AUX
ftr-464	2386	22	imposed	impose	VERB
ftr-464	2386	23	.	.	PUNCT
ftr-464	2387	1	thus	thus	ADV
ftr-464	2387	2	,	,	PUNCT
ftr-464	2387	3	if	if	SCONJ
ftr-464	2387	4	the	the	DET
ftr-464	2387	5	treaty	treaty	NOUN
ftr-464	2387	6	provision	provision	NOUN
ftr-464	2387	7	were	be	AUX
ftr-464	2387	8	applied	apply	VERB
ftr-464	2387	9	to	to	PART
ftr-464	2387	10	delay	delay	VERB
ftr-464	2387	11	the	the	DET
ftr-464	2387	12	u.s	u.s	PROPN
ftr-464	2387	13	.	.	PROPN
ftr-464	2387	14	tax	tax	NOUN
ftr-464	2387	15	until	until	ADP
ftr-464	2387	16	the	the	DET
ftr-464	2387	17	time	time	NOUN
ftr-464	2387	18	of	of	ADP
ftr-464	2387	19	distribution	distribution	NOUN
ftr-464	2387	20	,	,	PUNCT
ftr-464	2387	21	when	when	SCONJ
ftr-464	2387	22	the	the	DET
ftr-464	2387	23	individual	individual	NOUN
ftr-464	2387	24	had	have	AUX
ftr-464	2387	25	become	become	VERB
ftr-464	2387	26	a	a	DET
ftr-464	2387	27	u.s	u.s	PROPN
ftr-464	2387	28	.	.	PROPN
ftr-464	2387	29	resident	resident	PROPN
ftr-464	2387	30	,	,	PUNCT
ftr-464	2387	31	the	the	DET
ftr-464	2387	32	effect	effect	NOUN
ftr-464	2387	33	of	of	ADP
ftr-464	2387	34	the	the	DET
ftr-464	2387	35	treaty	treaty	NOUN
ftr-464	2387	36	provision	provision	NOUN
ftr-464	2387	37	would	would	AUX
ftr-464	2387	38	be	be	AUX
ftr-464	2387	39	to	to	PART
ftr-464	2387	40	impose	impose	VERB
ftr-464	2387	41	a	a	DET
ftr-464	2387	42	u.s	u.s	PROPN
ftr-464	2387	43	.	.	PROPN
ftr-464	2387	44	tax	tax	NOUN
ftr-464	2387	45	that	that	PRON
ftr-464	2387	46	would	would	AUX
ftr-464	2387	47	never	never	ADV
ftr-464	2387	48	have	have	AUX
ftr-464	2387	49	been	be	AUX
ftr-464	2387	50	imposed	impose	VERB
ftr-464	2387	51	by	by	ADP
ftr-464	2387	52	the	the	DET
ftr-464	2387	53	internal	internal	PROPN
ftr-464	2387	54	revenue	revenue	NOUN
ftr-464	2387	55	code	code	NOUN
ftr-464	2387	56	.	.	PUNCT
ftr-464	2388	1	yet	yet	CCONJ
ftr-464	2388	2	the	the	DET
ftr-464	2388	3	french	french	ADJ
ftr-464	2388	4	treaty	treaty	NOUN
ftr-464	2388	5	(	(	PUNCT
ftr-464	2388	6	like	like	ADP
ftr-464	2388	7	most	most	ADJ
ftr-464	2388	8	others	other	NOUN
ftr-464	2388	9	)	)	PUNCT
ftr-464	2388	10	provides	provide	VERB
ftr-464	2388	11	that	that	SCONJ
ftr-464	2388	12	the	the	DET
ftr-464	2388	13	treaty	treaty	NOUN
ftr-464	2388	14	"	"	PUNCT
ftr-464	2388	15	shall	shall	AUX
ftr-464	2388	16	not	not	PART
ftr-464	2388	17	restrict	restrict	VERB
ftr-464	2388	18	in	in	ADP
ftr-464	2388	19	any	any	DET
ftr-464	2388	20	manner	manner	NOUN
ftr-464	2388	21	any	any	DET
ftr-464	2388	22	...	...	PUNCT
ftr-464	2388	23	allowance	allowance	NOUN
ftr-464	2388	24	...	...	PUNCT
ftr-464	2388	25	accorded	accord	VERB
ftr-464	2388	26	by	by	ADP
ftr-464	2388	27	...	...	PUNCT
ftr-464	2388	28	the	the	DET
ftr-464	2388	29	laws	law	NOUN
ftr-464	2388	30	of	of	ADP
ftr-464	2388	31	...	...	PUNCT
ftr-464	2388	32	the	the	DET
ftr-464	2388	33	united	united	PROPN
ftr-464	2388	34	states	states	PROPN
ftr-464	2388	35	.	.	PUNCT
ftr-464	2389	1	"4	"4	ADJ
ftr-464	2389	2	3	3	NUM
ftr-464	2389	3	c.	c.	NOUN
ftr-464	2389	4	the	the	DET
ftr-464	2389	5	problems	problem	NOUN
ftr-464	2389	6	associated	associate	VERB
ftr-464	2389	7	with	with	ADP
ftr-464	2389	8	u.s	u.s	PROPN
ftr-464	2389	9	.	.	PROPN
ftr-464	2389	10	residence	residence	NOUN
ftr-464	2389	11	-	-	PUNCT
ftr-464	2389	12	based	base	VERB
ftr-464	2389	13	taxation	taxation	NOUN
ftr-464	2389	14	of	of	ADP
ftr-464	2389	15	participants	participant	NOUN
ftr-464	2389	16	in	in	ADP
ftr-464	2389	17	foreign	foreign	ADJ
ftr-464	2389	18	plans	plan	NOUN
ftr-464	2389	19	the	the	DET
ftr-464	2389	20	u.s	u.s	PROPN
ftr-464	2389	21	.	.	PROPN
ftr-464	2389	22	rules	rule	NOUN
ftr-464	2389	23	for	for	ADP
ftr-464	2389	24	taxing	tax	VERB
ftr-464	2389	25	its	its	PRON
ftr-464	2389	26	citizens	citizen	NOUN
ftr-464	2389	27	and	and	CCONJ
ftr-464	2389	28	residents	resident	NOUN
ftr-464	2389	29	who	who	PRON
ftr-464	2389	30	participate	participate	VERB
ftr-464	2389	31	in	in	ADP
ftr-464	2389	32	foreign	foreign	ADJ
ftr-464	2389	33	pension	pension	NOUN
ftr-464	2389	34	plans	plan	NOUN
ftr-464	2389	35	involve	involve	VERB
ftr-464	2389	36	application	application	NOUN
ftr-464	2389	37	of	of	ADP
ftr-464	2389	38	u.s	u.s	PROPN
ftr-464	2389	39	.	.	PROPN
ftr-464	2389	40	tax	tax	NOUN
ftr-464	2389	41	concepts	concept	NOUN
ftr-464	2389	42	to	to	ADP
ftr-464	2389	43	such	such	ADJ
ftr-464	2389	44	plans	plan	NOUN
ftr-464	2389	45	to	to	PART
ftr-464	2389	46	determine	determine	VERB
ftr-464	2389	47	if	if	SCONJ
ftr-464	2389	48	they	they	PRON
ftr-464	2389	49	are	be	AUX
ftr-464	2389	50	"	"	PUNCT
ftr-464	2389	51	funded	fund	VERB
ftr-464	2389	52	"	"	PUNCT
ftr-464	2389	53	or	or	CCONJ
ftr-464	2389	54	"	"	PUNCT
ftr-464	2389	55	unfunded	unfunded	ADJ
ftr-464	2389	56	"	"	PUNCT
ftr-464	2389	57	and	and	CCONJ
ftr-464	2389	58	"	"	PUNCT
ftr-464	2389	59	qualified	qualified	ADJ
ftr-464	2389	60	"	"	PUNCT
ftr-464	2389	61	or	or	CCONJ
ftr-464	2389	62	"	"	PUNCT
ftr-464	2389	63	nonqualifled	nonqualifle	VERB
ftr-464	2389	64	.	.	PUNCT
ftr-464	2389	65	"	"	PUNCT
ftr-464	2390	1	if	if	SCONJ
ftr-464	2390	2	the	the	DET
ftr-464	2390	3	plans	plan	NOUN
ftr-464	2390	4	are	be	AUX
ftr-464	2390	5	funded	fund	VERB
ftr-464	2390	6	but	but	CCONJ
ftr-464	2390	7	nonqualified	nonqualifie	VERB
ftr-464	2390	8	,	,	PUNCT
ftr-464	2390	9	u.s	u.s	PROPN
ftr-464	2390	10	.	.	PROPN
ftr-464	2390	11	tax	tax	NOUN
ftr-464	2390	12	concepts	concept	NOUN
ftr-464	2390	13	must	must	AUX
ftr-464	2390	14	be	be	AUX
ftr-464	2390	15	applied	apply	VERB
ftr-464	2390	16	to	to	PART
ftr-464	2390	17	determine	determine	VERB
ftr-464	2390	18	the	the	DET
ftr-464	2390	19	amount	amount	NOUN
ftr-464	2390	20	to	to	PART
ftr-464	2390	21	be	be	AUX
ftr-464	2390	22	taxed	tax	VERB
ftr-464	2390	23	at	at	ADP
ftr-464	2390	24	the	the	DET
ftr-464	2390	25	time	time	NOUN
ftr-464	2390	26	of	of	ADP
ftr-464	2390	27	vesting	vest	VERB
ftr-464	2390	28	,	,	PUNCT
ftr-464	2390	29	whether	whether	SCONJ
ftr-464	2390	30	the	the	DET
ftr-464	2390	31	employee	employee	NOUN
ftr-464	2390	32	is	be	AUX
ftr-464	2390	33	a	a	DET
ftr-464	2390	34	"	"	PUNCT
ftr-464	2390	35	highly	highly	ADV
ftr-464	2390	36	compensated	compensate	VERB
ftr-464	2390	37	employee	employee	NOUN
ftr-464	2390	38	,	,	PUNCT
ftr-464	2390	39	"	"	PUNCT
ftr-464	2390	40	and	and	CCONJ
ftr-464	2390	41	,	,	PUNCT
ftr-464	2390	42	if	if	SCONJ
ftr-464	2390	43	so	so	ADV
ftr-464	2390	44	,	,	PUNCT
ftr-464	2390	45	the	the	DET
ftr-464	2390	46	annual	annual	ADJ
ftr-464	2390	47	amount	amount	NOUN
ftr-464	2390	48	of	of	ADP
ftr-464	2390	49	accrued	accrue	VERB
ftr-464	2390	50	benefits	benefit	NOUN
ftr-464	2390	51	.	.	PUNCT
ftr-464	2391	1	this	this	PRON
ftr-464	2391	2	creates	create	VERB
ftr-464	2391	3	at	at	ADV
ftr-464	2391	4	least	least	ADJ
ftr-464	2391	5	four	four	NUM
ftr-464	2391	6	potential	potential	ADJ
ftr-464	2391	7	problems.3	problems.3	ADJ
ftr-464	2391	8	first	first	ADJ
ftr-464	2391	9	,	,	PUNCT
ftr-464	2391	10	particularly	particularly	ADV
ftr-464	2391	11	if	if	SCONJ
ftr-464	2391	12	the	the	DET
ftr-464	2391	13	employer	employer	NOUN
ftr-464	2391	14	is	be	AUX
ftr-464	2391	15	a	a	DET
ftr-464	2391	16	foreign	foreign	ADJ
ftr-464	2391	17	person	person	NOUN
ftr-464	2391	18	,	,	PUNCT
ftr-464	2391	19	not	not	PART
ftr-464	2391	20	affiliated	affiliate	VERB
ftr-464	2391	21	with	with	ADP
ftr-464	2391	22	a	a	DET
ftr-464	2391	23	u.s	u.s	PROPN
ftr-464	2391	24	.	.	PROPN
ftr-464	2391	25	company	company	NOUN
ftr-464	2391	26	,	,	PUNCT
ftr-464	2391	27	it	it	PRON
ftr-464	2391	28	may	may	AUX
ftr-464	2391	29	be	be	AUX
ftr-464	2391	30	difficult	difficult	ADJ
ftr-464	2391	31	for	for	SCONJ
ftr-464	2391	32	the	the	DET
ftr-464	2391	33	employee	employee	NOUN
ftr-464	2391	34	to	to	PART
ftr-464	2391	35	obtain	obtain	VERB
ftr-464	2391	36	information	information	NOUN
ftr-464	2391	37	about	about	ADP
ftr-464	2391	38	the	the	DET
ftr-464	2391	39	foreign	foreign	ADJ
ftr-464	2391	40	plan	plan	NOUN
ftr-464	2391	41	sufficient	sufficient	ADJ
ftr-464	2391	42	to	to	PART
ftr-464	2391	43	categorize	categorize	VERB
ftr-464	2391	44	the	the	DET
ftr-464	2391	45	plan	plan	NOUN
ftr-464	2391	46	under	under	ADP
ftr-464	2391	47	u.s	u.s	PROPN
ftr-464	2391	48	.	.	PROPN
ftr-464	2391	49	tax	tax	NOUN
ftr-464	2391	50	standards	standard	NOUN
ftr-464	2391	51	and	and	CCONJ
ftr-464	2391	52	to	to	PART
ftr-464	2391	53	determine	determine	VERB
ftr-464	2391	54	the	the	DET
ftr-464	2391	55	amount	amount	NOUN
ftr-464	2391	56	and	and	CCONJ
ftr-464	2391	57	timing	timing	NOUN
ftr-464	2391	58	of	of	ADP
ftr-464	2391	59	any	any	DET
ftr-464	2391	60	income	income	NOUN
ftr-464	2391	61	inclusion	inclusion	NOUN
ftr-464	2391	62	.	.	PUNCT
ftr-464	2392	1	the	the	DET
ftr-464	2392	2	plan	plan	NOUN
ftr-464	2392	3	documents	document	NOUN
ftr-464	2392	4	may	may	AUX
ftr-464	2392	5	not	not	PART
ftr-464	2392	6	be	be	AUX
ftr-464	2392	7	in	in	ADP
ftr-464	2392	8	english	english	PROPN
ftr-464	2392	9	,	,	PUNCT
ftr-464	2392	10	and	and	CCONJ
ftr-464	2392	11	the	the	DET
ftr-464	2392	12	employer	employer	NOUN
ftr-464	2392	13	may	may	AUX
ftr-464	2392	14	have	have	VERB
ftr-464	2392	15	no	no	DET
ftr-464	2392	16	need	need	NOUN
ftr-464	2392	17	for	for	SCONJ
ftr-464	2392	18	local	local	ADJ
ftr-464	2392	19	tax	tax	NOUN
ftr-464	2392	20	purposes	purpose	NOUN
ftr-464	2392	21	to	to	PART
ftr-464	2392	22	draw	draw	VERB
ftr-464	2392	23	the	the	DET
ftr-464	2392	24	distinctions	distinction	NOUN
ftr-464	2392	25	made	make	VERB
ftr-464	2392	26	under	under	ADP
ftr-464	2392	27	u.s	u.s	PROPN
ftr-464	2392	28	.	.	PROPN
ftr-464	2392	29	law.3	law.3	PROPN
ftr-464	2392	30	5	5	NUM
ftr-464	2392	31	343	343	NUM
ftr-464	2392	32	.	.	PUNCT
ftr-464	2393	1	u.s.-france	u.s.-france	PROPN
ftr-464	2393	2	income	income	PROPN
ftr-464	2393	3	tax	tax	PROPN
ftr-464	2393	4	treaty	treaty	PROPN
ftr-464	2393	5	,	,	PUNCT
ftr-464	2393	6	supra	supra	PROPN
ftr-464	2393	7	note	note	PROPN
ftr-464	2393	8	135	135	NUM
ftr-464	2393	9	,	,	PUNCT
ftr-464	2393	10	art	art	NOUN
ftr-464	2393	11	.	.	PUNCT
ftr-464	2394	1	29	29	NUM
ftr-464	2394	2	,	,	PUNCT
ftr-464	2394	3	1	1	NUM
ftr-464	2394	4	1	1	NUM
ftr-464	2394	5	;	;	PUNCT
ftr-464	2394	6	see	see	VERB
ftr-464	2394	7	1996	1996	NUM
ftr-464	2394	8	u.s	u.s	PROPN
ftr-464	2394	9	.	.	PROPN
ftr-464	2394	10	model	model	PROPN
ftr-464	2394	11	,	,	PUNCT
ftr-464	2394	12	supra	supra	PROPN
ftr-464	2394	13	note	note	NOUN
ftr-464	2394	14	2	2	NUM
ftr-464	2394	15	,	,	PUNCT
ftr-464	2394	16	art	art	NOUN
ftr-464	2394	17	.	.	PUNCT
ftr-464	2395	1	1	1	NUM
ftr-464	2395	2	,	,	PUNCT
ftr-464	2395	3	t	t	PROPN
ftr-464	2395	4	2	2	NUM
ftr-464	2395	5	(	(	PUNCT
ftr-464	2395	6	referring	refer	VERB
ftr-464	2395	7	to	to	ADP
ftr-464	2395	8	the	the	DET
ftr-464	2395	9	"	"	PUNCT
ftr-464	2395	10	laws	law	NOUN
ftr-464	2395	11	of	of	ADP
ftr-464	2395	12	either	either	CCONJ
ftr-464	2395	13	contracting	contract	VERB
ftr-464	2395	14	state-	state-	NOUN
ftr-464	2395	15	)	)	PUNCT
ftr-464	2395	16	.	.	PUNCT
ftr-464	2396	1	see	see	VERB
ftr-464	2396	2	also	also	ADV
ftr-464	2396	3	1996	1996	NUM
ftr-464	2396	4	treasury	treasury	PROPN
ftr-464	2396	5	explanation	explanation	NOUN
ftr-464	2396	6	,	,	PUNCT
ftr-464	2396	7	supra	supra	PROPN
ftr-464	2396	8	note	note	NOUN
ftr-464	2396	9	2	2	NUM
ftr-464	2396	10	(	(	PUNCT
ftr-464	2396	11	"	"	PUNCT
ftr-464	2396	12	[	[	X
ftr-464	2396	13	this	this	DET
ftr-464	2396	14	provision	provision	NOUN
ftr-464	2396	15	]	]	PUNCT
ftr-464	2396	16	also	also	ADV
ftr-464	2396	17	means	mean	VERB
ftr-464	2396	18	that	that	SCONJ
ftr-464	2396	19	the	the	DET
ftr-464	2396	20	convention	convention	NOUN
ftr-464	2396	21	may	may	AUX
ftr-464	2396	22	not	not	PART
ftr-464	2396	23	increase	increase	VERB
ftr-464	2396	24	the	the	DET
ftr-464	2396	25	tax	tax	NOUN
ftr-464	2396	26	burden	burden	NOUN
ftr-464	2396	27	on	on	ADP
ftr-464	2396	28	a	a	DET
ftr-464	2396	29	resident	resident	NOUN
ftr-464	2396	30	of	of	ADP
ftr-464	2396	31	a	a	DET
ftr-464	2396	32	contracting	contracting	NOUN
ftr-464	2396	33	states	state	NOUN
ftr-464	2396	34	(	(	PUNCT
ftr-464	2396	35	sic	sic	ADJ
ftr-464	2396	36	]	]	PUNCT
ftr-464	2396	37	beyond	beyond	ADP
ftr-464	2396	38	the	the	DET
ftr-464	2396	39	burden	burden	NOUN
ftr-464	2396	40	determined	determine	VERB
ftr-464	2396	41	under	under	ADP
ftr-464	2396	42	domestic	domestic	ADJ
ftr-464	2396	43	law	law	NOUN
ftr-464	2396	44	.	.	PUNCT
ftr-464	2397	1	thus	thus	ADV
ftr-464	2397	2	,	,	PUNCT
ftr-464	2397	3	a	a	DET
ftr-464	2397	4	right	right	NOUN
ftr-464	2397	5	to	to	ADP
ftr-464	2397	6	tax	tax	NOUN
ftr-464	2397	7	given	give	VERB
ftr-464	2397	8	by	by	ADP
ftr-464	2397	9	the	the	DET
ftr-464	2397	10	convention	convention	NOUN
ftr-464	2397	11	can	can	AUX
ftr-464	2397	12	not	not	PART
ftr-464	2397	13	be	be	AUX
ftr-464	2397	14	exercised	exercise	VERB
ftr-464	2397	15	unless	unless	SCONJ
ftr-464	2397	16	that	that	DET
ftr-464	2397	17	right	right	NOUN
ftr-464	2397	18	also	also	ADV
ftr-464	2397	19	exists	exist	VERB
ftr-464	2397	20	under	under	ADP
ftr-464	2397	21	internal	internal	ADJ
ftr-464	2397	22	law	law	NOUN
ftr-464	2397	23	.	.	PUNCT
ftr-464	2397	24	"	"	PUNCT
ftr-464	2397	25	)	)	PUNCT
ftr-464	2397	26	.	.	PUNCT
ftr-464	2398	1	the	the	DET
ftr-464	2398	2	treasury	treasury	PROPN
ftr-464	2398	3	further	far	ADV
ftr-464	2398	4	explains	explain	VERB
ftr-464	2398	5	that	that	SCONJ
ftr-464	2398	6	"	"	PUNCT
ftr-464	2398	7	a	a	DET
ftr-464	2398	8	taxpayer	taxpayer	NOUN
ftr-464	2398	9	's	's	PART
ftr-464	2398	10	liability	liability	NOUN
ftr-464	2398	11	to	to	ADP
ftr-464	2398	12	u.s	u.s	PROPN
ftr-464	2398	13	.	.	PROPN
ftr-464	2398	14	tax	tax	NOUN
ftr-464	2398	15	need	need	AUX
ftr-464	2398	16	not	not	PART
ftr-464	2398	17	be	be	AUX
ftr-464	2398	18	determined	determine	VERB
ftr-464	2398	19	under	under	ADP
ftr-464	2398	20	the	the	DET
ftr-464	2398	21	convention	convention	NOUN
ftr-464	2398	22	if	if	SCONJ
ftr-464	2398	23	the	the	DET
ftr-464	2398	24	code	code	NOUN
ftr-464	2398	25	would	would	AUX
ftr-464	2398	26	produce	produce	VERB
ftr-464	2398	27	a	a	DET
ftr-464	2398	28	more	more	ADV
ftr-464	2398	29	favorable	favorable	ADJ
ftr-464	2398	30	result	result	NOUN
ftr-464	2398	31	.	.	PUNCT
ftr-464	2398	32	"	"	PUNCT
ftr-464	2399	1	i	i	PRON
ftr-464	2399	2	d.	d.	PROPN
ftr-464	2399	3	see	see	VERB
ftr-464	2399	4	also	also	ADV
ftr-464	2399	5	ali	ali	PROPN
ftr-464	2399	6	.	.	PUNCT
ftr-464	2400	1	supra	supra	PROPN
ftr-464	2400	2	note	note	PROPN
ftr-464	2400	3	219	219	NUM
ftr-464	2400	4	,	,	PUNCT
ftr-464	2400	5	at	at	ADP
ftr-464	2400	6	81	81	NUM
ftr-464	2400	7	.	.	PUNCT
ftr-464	2400	8	344	344	NUM
ftr-464	2400	9	.	.	PUNCT
ftr-464	2401	1	for	for	ADP
ftr-464	2401	2	a	a	DET
ftr-464	2401	3	similar	similar	ADJ
ftr-464	2401	4	catalogue	catalogue	NOUN
ftr-464	2401	5	of	of	ADP
ftr-464	2401	6	problems	problem	NOUN
ftr-464	2401	7	in	in	ADP
ftr-464	2401	8	the	the	DET
ftr-464	2401	9	context	context	NOUN
ftr-464	2401	10	of	of	ADP
ftr-464	2401	11	a	a	DET
ftr-464	2401	12	u.s	u.s	PROPN
ftr-464	2401	13	.	.	PROPN
ftr-464	2401	14	citizen	citizen	PROPN
ftr-464	2401	15	or	or	CCONJ
ftr-464	2401	16	resident	resident	NOUN
ftr-464	2401	17	participating	participate	VERB
ftr-464	2401	18	in	in	ADP
ftr-464	2401	19	a	a	DET
ftr-464	2401	20	canadian	canadian	ADJ
ftr-464	2401	21	registered	register	VERB
ftr-464	2401	22	pension	pension	NOUN
ftr-464	2401	23	plan	plan	NOUN
ftr-464	2401	24	,	,	PUNCT
ftr-464	2401	25	see	see	VERB
ftr-464	2401	26	wiacek	wiacek	PROPN
ftr-464	2401	27	letter	letter	NOUN
ftr-464	2401	28	to	to	ADP
ftr-464	2401	29	barnes	barnes	PROPN
ftr-464	2401	30	,	,	PUNCT
ftr-464	2401	31	supra	supra	PROPN
ftr-464	2401	32	note	note	PROPN
ftr-464	2401	33	267	267	NUM
ftr-464	2401	34	,	,	PUNCT
ftr-464	2401	35	and	and	CCONJ
ftr-464	2401	36	wiacek	wiacek	NOUN
ftr-464	2401	37	letter	letter	NOUN
ftr-464	2401	38	to	to	ADP
ftr-464	2401	39	terr	terr	PROPN
ftr-464	2401	40	,	,	PUNCT
ftr-464	2401	41	supra	supra	PROPN
ftr-464	2401	42	note	note	NOUN
ftr-464	2401	43	266	266	NUM
ftr-464	2401	44	.	.	PUNCT
ftr-464	2402	1	see	see	AUX
ftr-464	2402	2	generally	generally	ADV
ftr-464	2402	3	avi	avi	VERB
ftr-464	2402	4	-	-	PUNCT
ftr-464	2402	5	yonah	yonah	ADJ
ftr-464	2402	6	.	.	PUNCT
ftr-464	2403	1	supra	supra	PROPN
ftr-464	2403	2	note	note	PROPN
ftr-464	2403	3	225	225	NUM
ftr-464	2403	4	,	,	PUNCT
ftr-464	2403	5	at	at	ADP
ftr-464	2403	6	1336	1336	NUM
ftr-464	2403	7	(	(	PUNCT
ftr-464	2403	8	noting	note	VERB
ftr-464	2403	9	that	that	SCONJ
ftr-464	2403	10	"	"	PUNCT
ftr-464	2403	11	even	even	ADV
ftr-464	2403	12	developed	develop	VERB
ftr-464	2403	13	countries	country	NOUN
ftr-464	2403	14	find	find	VERB
ftr-464	2403	15	it	it	PRON
ftr-464	2403	16	hard	hard	ADJ
ftr-464	2403	17	to	to	PART
ftr-464	2403	18	effectively	effectively	ADV
ftr-464	2403	19	enforce	enforce	VERB
ftr-464	2403	20	residence	residence	NOUN
ftr-464	2403	21	-	-	PUNCT
ftr-464	2403	22	based	base	VERB
ftr-464	2403	23	taxation	taxation	NOUN
ftr-464	2403	24	on	on	ADP
ftr-464	2403	25	the	the	DET
ftr-464	2403	26	global	global	ADJ
ftr-464	2403	27	income	income	NOUN
ftr-464	2403	28	of	of	ADP
ftr-464	2403	29	individuals	individual	NOUN
ftr-464	2403	30	.	.	PUNCT
ftr-464	2403	31	"	"	PUNCT
ftr-464	2404	1	he	he	PRON
ftr-464	2404	2	further	far	ADV
ftr-464	2404	3	explains	explain	VERB
ftr-464	2404	4	that	that	SCONJ
ftr-464	2404	5	"	"	PUNCT
ftr-464	2404	6	[	[	PUNCT
ftr-464	2404	7	slource	slource	NOUN
ftr-464	2404	8	-	-	PUNCT
ftr-464	2404	9	based	base	VERB
ftr-464	2404	10	taxation	taxation	NOUN
ftr-464	2404	11	of	of	ADP
ftr-464	2404	12	passive	passive	ADJ
ftr-464	2404	13	income	income	NOUN
ftr-464	2404	14	is	be	AUX
ftr-464	2404	15	much	much	ADV
ftr-464	2404	16	more	more	ADV
ftr-464	2404	17	effective	effective	ADJ
ftr-464	2404	18	than	than	ADP
ftr-464	2404	19	residence	residence	NOUN
ftr-464	2404	20	-	-	PUNCT
ftr-464	2404	21	based	base	VERB
ftr-464	2404	22	taxation	taxation	NOUN
ftr-464	2404	23	because	because	SCONJ
ftr-464	2404	24	the	the	DET
ftr-464	2404	25	source	source	NOUN
ftr-464	2404	26	country	country	NOUN
ftr-464	2404	27	has	have	VERB
ftr-464	2404	28	the	the	DET
ftr-464	2404	29	information	information	NOUN
ftr-464	2404	30	needed	need	VERB
ftr-464	2404	31	to	to	PART
ftr-464	2404	32	enforce	enforce	VERB
ftr-464	2404	33	the	the	DET
ftr-464	2404	34	tax	tax	NOUN
ftr-464	2404	35	if	if	SCONJ
ftr-464	2404	36	it	it	PRON
ftr-464	2404	37	wishes	wish	VERB
ftr-464	2404	38	to	to	PART
ftr-464	2404	39	do	do	VERB
ftr-464	2404	40	so	so	ADV
ftr-464	2404	41	.	.	PUNCT
ftr-464	2404	42	"	"	PUNCT
ftr-464	2404	43	)	)	PUNCT
ftr-464	2404	44	.	.	PUNCT
ftr-464	2405	1	345	345	NUM
ftr-464	2405	2	.	.	PUNCT
ftr-464	2406	1	see	see	VERB
ftr-464	2406	2	wiacek	wiacek	PROPN
ftr-464	2406	3	letter	letter	NOUN
ftr-464	2406	4	to	to	ADP
ftr-464	2406	5	barnes	barnes	PROPN
ftr-464	2406	6	,	,	PUNCT
ftr-464	2406	7	supra	supra	PROPN
ftr-464	2406	8	note	note	PROPN
ftr-464	2406	9	267	267	NUM
ftr-464	2406	10	(	(	PUNCT
ftr-464	2406	11	making	make	VERB
ftr-464	2406	12	this	this	DET
ftr-464	2406	13	point	point	NOUN
ftr-464	2406	14	with	with	ADP
ftr-464	2406	15	regard	regard	NOUN
ftr-464	2406	16	to	to	ADP
ftr-464	2406	17	u.s	u.s	PROPN
ftr-464	2406	18	.	.	PROPN
ftr-464	2406	19	citizens	citizen	NOUN
ftr-464	2406	20	or	or	CCONJ
ftr-464	2406	21	residents	resident	NOUN
ftr-464	2406	22	participating	participate	VERB
ftr-464	2406	23	in	in	ADP
ftr-464	2406	24	canadian	canadian	ADJ
ftr-464	2406	25	registered	register	VERB
ftr-464	2406	26	plans	plan	NOUN
ftr-464	2406	27	)	)	PUNCT
ftr-464	2406	28	.	.	PUNCT
ftr-464	2407	1	in	in	ADP
ftr-464	2407	2	this	this	DET
ftr-464	2407	3	letter	letter	NOUN
ftr-464	2407	4	,	,	PUNCT
ftr-464	2407	5	wiacek	wiacek	PROPN
ftr-464	2407	6	states	state	VERB
ftr-464	2407	7	that	that	SCONJ
ftr-464	2407	8	"	"	PUNCT
ftr-464	2407	9	determining	determine	VERB
ftr-464	2407	10	the	the	DET
ftr-464	2407	11	correct	correct	ADJ
ftr-464	2407	12	amount	amount	NOUN
ftr-464	2407	13	to	to	PART
ftr-464	2407	14	include	include	VERB
ftr-464	2407	15	in	in	ADP
ftr-464	2407	16	an	an	DET
ftr-464	2407	17	individual	individual	NOUN
ftr-464	2407	18	's	's	PART
ftr-464	2407	19	income	income	NOUN
ftr-464	2407	20	can	can	AUX
ftr-464	2407	21	be	be	AUX
ftr-464	2407	22	extremely	extremely	ADV
ftr-464	2407	23	difficult	difficult	ADJ
ftr-464	2407	24	,	,	PUNCT
ftr-464	2407	25	especially	especially	ADV
ftr-464	2407	26	in	in	ADP
ftr-464	2407	27	the	the	DET
ftr-464	2407	28	case	case	NOUN
ftr-464	2407	29	of	of	ADP
ftr-464	2407	30	a	a	DET
ftr-464	2407	31	defined	define	VERB
ftr-464	2407	32	benefit	benefit	NOUN
ftr-464	2407	33	plan	plan	NOUN
ftr-464	2407	34	.	.	PUNCT
ftr-464	2408	1	not	not	PART
ftr-464	2408	2	only	only	ADV
ftr-464	2408	3	can	can	AUX
ftr-464	2408	4	the	the	DET
ftr-464	2408	5	task	task	NOUN
ftr-464	2408	6	be	be	AUX
ftr-464	2408	7	difficult	difficult	ADJ
ftr-464	2408	8	,	,	PUNCT
ftr-464	2408	9	but	but	CCONJ
ftr-464	2408	10	canadian	canadian	ADJ
ftr-464	2408	11	employers	employer	NOUN
ftr-464	2408	12	simply	simply	ADV
ftr-464	2408	13	may	may	AUX
ftr-464	2408	14	not	not	PART
ftr-464	2408	15	perform	perform	VERB
ftr-464	2408	16	the	the	DET
ftr-464	2408	17	calculations	calculation	NOUN
ftr-464	2408	18	necessary	necessary	ADJ
ftr-464	2408	19	to	to	PART
ftr-464	2408	20	determine	determine	VERB
ftr-464	2408	21	the	the	DET
ftr-464	2408	22	includible	includible	ADJ
ftr-464	2408	23	amount	amount	NOUN
ftr-464	2408	24	,	,	PUNCT
ftr-464	2408	25	imposing	impose	VERB
ftr-464	2408	26	a	a	DET
ftr-464	2408	27	significant	significant	ADJ
ftr-464	2408	28	burden	burden	NOUN
ftr-464	2408	29	on	on	ADP
ftr-464	2408	30	individual	individual	ADJ
ftr-464	2408	31	employees	employee	NOUN
ftr-464	2408	32	.	.	PUNCT
ftr-464	2408	33	"	"	PUNCT
ftr-464	2409	1	i	i	PRON
ftr-464	2409	2	d.	d.	PROPN
ftr-464	2409	3	19961	19961	NUM
ftr-464	2409	4	florida	florida	PROPN
ftr-464	2409	5	tax	tax	PROPN
ftr-464	2409	6	review	review	NOUN
ftr-464	2409	7	second	second	ADV
ftr-464	2409	8	,	,	PUNCT
ftr-464	2409	9	whereas	whereas	SCONJ
ftr-464	2409	10	in	in	ADP
ftr-464	2409	11	the	the	DET
ftr-464	2409	12	case	case	NOUN
ftr-464	2409	13	of	of	ADP
ftr-464	2409	14	a	a	DET
ftr-464	2409	15	u.s	u.s	PROPN
ftr-464	2409	16	.	.	PROPN
ftr-464	2409	17	plan	plan	PROPN
ftr-464	2409	18	,	,	PUNCT
ftr-464	2409	19	employers	employer	NOUN
ftr-464	2409	20	ordinarily	ordinarily	ADV
ftr-464	2409	21	structure	structure	VERB
ftr-464	2409	22	deferred	defer	VERB
ftr-464	2409	23	compensation	compensation	NOUN
ftr-464	2409	24	arrangements	arrangement	NOUN
ftr-464	2409	25	to	to	PART
ftr-464	2409	26	obtain	obtain	VERB
ftr-464	2409	27	desired	desire	VERB
ftr-464	2409	28	tax	tax	NOUN
ftr-464	2409	29	results	result	NOUN
ftr-464	2409	30	under	under	ADP
ftr-464	2409	31	u.s	u.s	PROPN
ftr-464	2409	32	.	.	PROPN
ftr-464	2409	33	tax	tax	NOUN
ftr-464	2409	34	law	law	NOUN
ftr-464	2409	35	for	for	ADP
ftr-464	2409	36	the	the	DET
ftr-464	2409	37	beneficiaries	beneficiary	NOUN
ftr-464	2409	38	,	,	PUNCT
ftr-464	2409	39	such	such	ADJ
ftr-464	2409	40	structuring	structuring	NOUN
ftr-464	2409	41	generally	generally	ADV
ftr-464	2409	42	would	would	AUX
ftr-464	2409	43	not	not	PART
ftr-464	2409	44	occur	occur	VERB
ftr-464	2409	45	for	for	ADP
ftr-464	2409	46	a	a	DET
ftr-464	2409	47	pension	pension	NOUN
ftr-464	2409	48	plan	plan	NOUN
ftr-464	2409	49	organized	organize	VERB
ftr-464	2409	50	in	in	ADP
ftr-464	2409	51	a	a	DET
ftr-464	2409	52	foreign	foreign	ADJ
ftr-464	2409	53	country	country	NOUN
ftr-464	2409	54	with	with	ADP
ftr-464	2409	55	more	more	ADJ
ftr-464	2409	56	than	than	ADP
ftr-464	2409	57	a	a	DET
ftr-464	2409	58	few	few	ADJ
ftr-464	2409	59	participants	participant	NOUN
ftr-464	2409	60	.	.	PUNCT
ftr-464	2410	1	most	most	ADJ
ftr-464	2410	2	of	of	ADP
ftr-464	2410	3	the	the	DET
ftr-464	2410	4	participants	participant	NOUN
ftr-464	2410	5	would	would	AUX
ftr-464	2410	6	generally	generally	ADV
ftr-464	2410	7	be	be	AUX
ftr-464	2410	8	nonresident	nonresident	ADJ
ftr-464	2410	9	aliens	alien	NOUN
ftr-464	2410	10	of	of	ADP
ftr-464	2410	11	the	the	DET
ftr-464	2410	12	u.s	u.s	PROPN
ftr-464	2410	13	.	.	PROPN
ftr-464	2410	14	who	who	PRON
ftr-464	2410	15	would	would	AUX
ftr-464	2410	16	not	not	PART
ftr-464	2410	17	be	be	AUX
ftr-464	2410	18	subject	subject	ADJ
ftr-464	2410	19	to	to	ADP
ftr-464	2410	20	u.s	u.s	PROPN
ftr-464	2410	21	.	.	PROPN
ftr-464	2410	22	tax	tax	NOUN
ftr-464	2410	23	(	(	PUNCT
ftr-464	2410	24	assuming	assume	VERB
ftr-464	2410	25	services	service	NOUN
ftr-464	2410	26	are	be	AUX
ftr-464	2410	27	performed	perform	VERB
ftr-464	2410	28	abroad	abroad	ADV
ftr-464	2410	29	)	)	PUNCT
ftr-464	2410	30	.	.	PUNCT
ftr-464	2411	1	moreover	moreover	ADV
ftr-464	2411	2	,	,	PUNCT
ftr-464	2411	3	it	it	PRON
ftr-464	2411	4	might	might	AUX
ftr-464	2411	5	not	not	PART
ftr-464	2411	6	be	be	AUX
ftr-464	2411	7	possible	possible	ADJ
ftr-464	2411	8	to	to	PART
ftr-464	2411	9	conform	conform	VERB
ftr-464	2411	10	the	the	DET
ftr-464	2411	11	plan	plan	NOUN
ftr-464	2411	12	to	to	ADP
ftr-464	2411	13	u.s	u.s	PROPN
ftr-464	2411	14	.	.	PROPN
ftr-464	2411	15	tax	tax	NOUN
ftr-464	2411	16	requirements	requirement	NOUN
ftr-464	2411	17	and	and	CCONJ
ftr-464	2411	18	local	local	ADJ
ftr-464	2411	19	tax	tax	NOUN
ftr-464	2411	20	requirements	requirement	NOUN
ftr-464	2411	21	at	at	ADP
ftr-464	2411	22	the	the	DET
ftr-464	2411	23	same	same	ADJ
ftr-464	2411	24	time	time	NOUN
ftr-464	2411	25	since	since	SCONJ
ftr-464	2411	26	the	the	DET
ftr-464	2411	27	two	two	NUM
ftr-464	2411	28	sets	set	NOUN
ftr-464	2411	29	of	of	ADP
ftr-464	2411	30	requirements	requirement	NOUN
ftr-464	2411	31	may	may	AUX
ftr-464	2411	32	be	be	AUX
ftr-464	2411	33	inconsistent	inconsistent	ADJ
ftr-464	2411	34	.	.	PUNCT
ftr-464	2412	1	thus	thus	ADV
ftr-464	2412	2	,	,	PUNCT
ftr-464	2412	3	given	give	VERB
ftr-464	2412	4	these	these	DET
ftr-464	2412	5	factors	factor	NOUN
ftr-464	2412	6	and	and	CCONJ
ftr-464	2412	7	the	the	DET
ftr-464	2412	8	enormous	enormous	ADJ
ftr-464	2412	9	complexity	complexity	NOUN
ftr-464	2412	10	of	of	ADP
ftr-464	2412	11	the	the	DET
ftr-464	2412	12	requirements	requirement	NOUN
ftr-464	2412	13	for	for	ADP
ftr-464	2412	14	qualification	qualification	NOUN
ftr-464	2412	15	under	under	ADP
ftr-464	2412	16	section	section	NOUN
ftr-464	2412	17	401(a	401(a	PROPN
ftr-464	2412	18	)	)	PUNCT
ftr-464	2412	19	,	,	PUNCT
ftr-464	2412	20	it	it	PRON
ftr-464	2412	21	is	be	AUX
ftr-464	2412	22	virtually	virtually	ADV
ftr-464	2412	23	impossible	impossible	ADJ
ftr-464	2412	24	that	that	SCONJ
ftr-464	2412	25	a	a	DET
ftr-464	2412	26	foreign	foreign	ADJ
ftr-464	2412	27	plan	plan	NOUN
ftr-464	2412	28	would	would	AUX
ftr-464	2412	29	meet	meet	VERB
ftr-464	2412	30	the	the	DET
ftr-464	2412	31	u.s	u.s	PROPN
ftr-464	2412	32	.	.	PROPN
ftr-464	2412	33	requirements	requirement	NOUN
ftr-464	2412	34	for	for	ADP
ftr-464	2412	35	a	a	DET
ftr-464	2412	36	qualified	qualified	ADJ
ftr-464	2412	37	pension	pension	NOUN
ftr-464	2412	38	plan	plan	NOUN
ftr-464	2412	39	.	.	PUNCT
ftr-464	2413	1	third	third	ADJ
ftr-464	2413	2	,	,	PUNCT
ftr-464	2413	3	the	the	DET
ftr-464	2413	4	treatment	treatment	NOUN
ftr-464	2413	5	of	of	ADP
ftr-464	2413	6	funded	funded	ADJ
ftr-464	2413	7	but	but	CCONJ
ftr-464	2413	8	nonqualified	nonqualified	ADJ
ftr-464	2413	9	plans	plan	NOUN
ftr-464	2413	10	under	under	ADP
ftr-464	2413	11	u.s	u.s	PROPN
ftr-464	2413	12	.	.	PROPN
ftr-464	2413	13	law	law	NOUN
ftr-464	2413	14	will	will	AUX
ftr-464	2413	15	generally	generally	ADV
ftr-464	2413	16	be	be	AUX
ftr-464	2413	17	applicable	applicable	ADJ
ftr-464	2413	18	to	to	ADP
ftr-464	2413	19	foreign	foreign	ADJ
ftr-464	2413	20	pension	pension	NOUN
ftr-464	2413	21	plans	plan	NOUN
ftr-464	2413	22	,	,	PUNCT
ftr-464	2413	23	but	but	CCONJ
ftr-464	2413	24	such	such	ADJ
ftr-464	2413	25	treatment	treatment	NOUN
ftr-464	2413	26	is	be	AUX
ftr-464	2413	27	difficult	difficult	ADJ
ftr-464	2413	28	to	to	PART
ftr-464	2413	29	administer	administer	VERB
ftr-464	2413	30	(	(	PUNCT
ftr-464	2413	31	even	even	ADV
ftr-464	2413	32	in	in	ADP
ftr-464	2413	33	an	an	DET
ftr-464	2413	34	all	all	DET
ftr-464	2413	35	"	"	PUNCT
ftr-464	2413	36	domestic	domestic	ADJ
ftr-464	2413	37	"	"	PUNCT
ftr-464	2413	38	context	context	NOUN
ftr-464	2413	39	)	)	PUNCT
ftr-464	2413	40	,	,	PUNCT
ftr-464	2413	41	particularly	particularly	ADV
ftr-464	2413	42	for	for	ADP
ftr-464	2413	43	defined	define	VERB
ftr-464	2413	44	benefit	benefit	NOUN
ftr-464	2413	45	plans	plan	NOUN
ftr-464	2413	46	.	.	PUNCT
ftr-464	2414	1	46	46	NUM
ftr-464	2414	2	as	as	SCONJ
ftr-464	2414	3	zelinsky	zelinsky	ADJ
ftr-464	2414	4	points	point	NOUN
ftr-464	2414	5	out	out	ADP
ftr-464	2414	6	,	,	PUNCT
ftr-464	2414	7	in	in	ADP
ftr-464	2414	8	arguing	argue	VERB
ftr-464	2414	9	that	that	SCONJ
ftr-464	2414	10	the	the	DET
ftr-464	2414	11	treatment	treatment	NOUN
ftr-464	2414	12	accorded	accord	VERB
ftr-464	2414	13	to	to	ADP
ftr-464	2414	14	qualified	qualified	ADJ
ftr-464	2414	15	plans	plan	NOUN
ftr-464	2414	16	should	should	AUX
ftr-464	2414	17	be	be	AUX
ftr-464	2414	18	considered	consider	VERB
ftr-464	2414	19	the	the	DET
ftr-464	2414	20	norm	norm	NOUN
ftr-464	2414	21	,	,	PUNCT
ftr-464	2414	22	7	7	NUM
ftr-464	2414	23	current	current	ADJ
ftr-464	2414	24	taxation	taxation	NOUN
ftr-464	2414	25	of	of	ADP
ftr-464	2414	26	accruing	accrue	VERB
ftr-464	2414	27	pension	pension	NOUN
ftr-464	2414	28	benefits	benefit	NOUN
ftr-464	2414	29	creates	create	VERB
ftr-464	2414	30	problems	problem	NOUN
ftr-464	2414	31	of	of	ADP
ftr-464	2414	32	valuation	valuation	NOUN
ftr-464	2414	33	and	and	CCONJ
ftr-464	2414	34	of	of	ADP
ftr-464	2414	35	liquidity	liquidity	NOUN
ftr-464	2414	36	and	and	CCONJ
ftr-464	2414	37	understandability	understandability	NOUN
ftr-464	2414	38	for	for	ADP
ftr-464	2414	39	the	the	DET
ftr-464	2414	40	employee	employee	NOUN
ftr-464	2414	41	.	.	PUNCT
ftr-464	2414	42	"	"	PUNCT
ftr-464	2415	1	s	s	VERB
ftr-464	2415	2	in	in	ADP
ftr-464	2415	3	a	a	DET
ftr-464	2415	4	domestic	domestic	ADJ
ftr-464	2415	5	context	context	NOUN
ftr-464	2415	6	,	,	PUNCT
ftr-464	2415	7	difficulties	difficulty	NOUN
ftr-464	2415	8	in	in	ADP
ftr-464	2415	9	applying	apply	VERB
ftr-464	2415	10	the	the	DET
ftr-464	2415	11	rules	rule	NOUN
ftr-464	2415	12	for	for	ADP
ftr-464	2415	13	nonqualified	nonqualified	ADJ
ftr-464	2415	14	plans	plan	NOUN
ftr-464	2415	15	may	may	AUX
ftr-464	2415	16	be	be	AUX
ftr-464	2415	17	tolerated	tolerate	VERB
ftr-464	2415	18	since	since	SCONJ
ftr-464	2415	19	taxpayers	taxpayer	NOUN
ftr-464	2415	20	have	have	VERB
ftr-464	2415	21	the	the	DET
ftr-464	2415	22	option	option	NOUN
ftr-464	2415	23	of	of	ADP
ftr-464	2415	24	complying	comply	VERB
ftr-464	2415	25	with	with	ADP
ftr-464	2415	26	the	the	DET
ftr-464	2415	27	qualified	qualified	ADJ
ftr-464	2415	28	plan	plan	NOUN
ftr-464	2415	29	rules	rule	NOUN
ftr-464	2415	30	.	.	PUNCT
ftr-464	2416	1	in	in	ADP
ftr-464	2416	2	fact	fact	NOUN
ftr-464	2416	3	,	,	PUNCT
ftr-464	2416	4	one	one	NUM
ftr-464	2416	5	commentator	commentator	NOUN
ftr-464	2416	6	suggested	suggest	VERB
ftr-464	2416	7	that	that	SCONJ
ftr-464	2416	8	the	the	DET
ftr-464	2416	9	treatment	treatment	NOUN
ftr-464	2416	10	of	of	ADP
ftr-464	2416	11	nonqualified	nonqualified	ADJ
ftr-464	2416	12	plans	plan	NOUN
ftr-464	2416	13	should	should	AUX
ftr-464	2416	14	be	be	AUX
ftr-464	2416	15	"	"	PUNCT
ftr-464	2416	16	punitive	punitive	ADJ
ftr-464	2416	17	"	"	PUNCT
ftr-464	2416	18	in	in	ADP
ftr-464	2416	19	order	order	NOUN
ftr-464	2416	20	to	to	PART
ftr-464	2416	21	encourage	encourage	VERB
ftr-464	2416	22	creation	creation	NOUN
ftr-464	2416	23	of	of	ADP
ftr-464	2416	24	qualified	qualified	ADJ
ftr-464	2416	25	plans.349	plans.349	PROPN
ftr-464	2416	26	even	even	ADV
ftr-464	2416	27	those	those	PRON
ftr-464	2416	28	who	who	PRON
ftr-464	2416	29	favor	favor	VERB
ftr-464	2416	30	increasing	increase	VERB
ftr-464	2416	31	the	the	DET
ftr-464	2416	32	present	present	ADJ
ftr-464	2416	33	value	value	NOUN
ftr-464	2416	34	of	of	ADP
ftr-464	2416	35	tax	tax	NOUN
ftr-464	2416	36	imposed	impose	VERB
ftr-464	2416	37	on	on	ADP
ftr-464	2416	38	qualified	qualified	ADJ
ftr-464	2416	39	plan	plan	NOUN
ftr-464	2416	40	benefits	benefit	NOUN
ftr-464	2416	41	have	have	AUX
ftr-464	2416	42	generally	generally	ADV
ftr-464	2416	43	proposed	propose	VERB
ftr-464	2416	44	doing	do	VERB
ftr-464	2416	45	so	so	ADV
ftr-464	2416	46	,	,	PUNCT
ftr-464	2416	47	not	not	PART
ftr-464	2416	48	by	by	ADP
ftr-464	2416	49	extending	extend	VERB
ftr-464	2416	50	the	the	DET
ftr-464	2416	51	current	current	ADJ
ftr-464	2416	52	rules	rule	NOUN
ftr-464	2416	53	for	for	ADP
ftr-464	2416	54	nonqualified	nonqualified	ADJ
ftr-464	2416	55	plans	plan	NOUN
ftr-464	2416	56	to	to	ADP
ftr-464	2416	57	all	all	DET
ftr-464	2416	58	plans	plan	NOUN
ftr-464	2416	59	,	,	PUNCT
ftr-464	2416	60	but	but	CCONJ
ftr-464	2416	61	rather	rather	ADV
ftr-464	2416	62	by	by	ADP
ftr-464	2416	63	imposing	impose	VERB
ftr-464	2416	64	a	a	DET
ftr-464	2416	65	new	new	ADJ
ftr-464	2416	66	flat	flat	ADJ
ftr-464	2416	67	tax	tax	NOUN
ftr-464	2416	68	on	on	ADP
ftr-464	2416	69	pension	pension	NOUN
ftr-464	2416	70	income	income	NOUN
ftr-464	2416	71	.	.	PUNCT
ftr-464	2417	1	346	346	NUM
ftr-464	2417	2	.	.	PUNCT
ftr-464	2418	1	see	see	VERB
ftr-464	2418	2	wiacek	wiacek	PROPN
ftr-464	2418	3	letter	letter	NOUN
ftr-464	2418	4	to	to	ADP
ftr-464	2418	5	terr	terr	PROPN
ftr-464	2418	6	,	,	PUNCT
ftr-464	2418	7	supra	supra	PROPN
ftr-464	2418	8	note	note	PROPN
ftr-464	2418	9	266	266	NUM
ftr-464	2418	10	(	(	PUNCT
ftr-464	2418	11	noting	note	VERB
ftr-464	2418	12	the	the	DET
ftr-464	2418	13	difficulty	difficulty	NOUN
ftr-464	2418	14	for	for	ADP
ftr-464	2418	15	canadian	canadian	ADJ
ftr-464	2418	16	defined	define	VERB
ftr-464	2418	17	benefit	benefit	NOUN
ftr-464	2418	18	plans	plan	NOUN
ftr-464	2418	19	,	,	PUNCT
ftr-464	2418	20	"	"	PUNCT
ftr-464	2418	21	where	where	SCONJ
ftr-464	2418	22	the	the	DET
ftr-464	2418	23	employer	employer	NOUN
ftr-464	2418	24	makes	make	VERB
ftr-464	2418	25	a	a	DET
ftr-464	2418	26	contribution	contribution	NOUN
ftr-464	2418	27	based	base	VERB
ftr-464	2418	28	on	on	ADP
ftr-464	2418	29	the	the	DET
ftr-464	2418	30	ages	age	NOUN
ftr-464	2418	31	,	,	PUNCT
ftr-464	2418	32	probability	probability	NOUN
ftr-464	2418	33	of	of	ADP
ftr-464	2418	34	vesting	vest	VERB
ftr-464	2418	35	,	,	PUNCT
ftr-464	2418	36	and	and	CCONJ
ftr-464	2418	37	salary	salary	NOUN
ftr-464	2418	38	levels	level	NOUN
ftr-464	2418	39	of	of	ADP
ftr-464	2418	40	the	the	DET
ftr-464	2418	41	employee	employee	NOUN
ftr-464	2418	42	group	group	NOUN
ftr-464	2418	43	as	as	ADP
ftr-464	2418	44	a	a	DET
ftr-464	2418	45	whole	whole	NOUN
ftr-464	2418	46	,	,	PUNCT
ftr-464	2418	47	and	and	CCONJ
ftr-464	2418	48	the	the	DET
ftr-464	2418	49	u.s	u.s	PROPN
ftr-464	2418	50	.	.	PROPN
ftr-464	2418	51	rules	rule	NOUN
ftr-464	2418	52	...	...	PUNCT
ftr-464	2418	53	require	require	VERB
ftr-464	2418	54	a	a	DET
ftr-464	2418	55	calculation	calculation	NOUN
ftr-464	2418	56	of	of	ADP
ftr-464	2418	57	the	the	DET
ftr-464	2418	58	'	'	PUNCT
ftr-464	2418	59	annual	annual	ADJ
ftr-464	2418	60	incremental	incremental	NOUN
ftr-464	2418	61	projected	project	VERB
ftr-464	2418	62	normal	normal	ADJ
ftr-464	2418	63	retirement	retirement	NOUN
ftr-464	2418	64	benefit	benefit	NOUN
ftr-464	2418	65	'	'	PUNCT
ftr-464	2418	66	as	as	ADP
ftr-464	2418	67	a	a	DET
ftr-464	2418	68	proxy	proxy	NOUN
ftr-464	2418	69	for	for	ADP
ftr-464	2418	70	the	the	DET
ftr-464	2418	71	employer	employer	NOUN
ftr-464	2418	72	contribution	contribution	NOUN
ftr-464	2418	73	per	per	ADP
ftr-464	2418	74	employee	employee	NOUN
ftr-464	2418	75	.	.	PUNCT
ftr-464	2418	76	"	"	PUNCT
ftr-464	2418	77	)	)	PUNCT
ftr-464	2418	78	.	.	PUNCT
ftr-464	2419	1	347	347	X
ftr-464	2419	2	.	.	PUNCT
ftr-464	2420	1	see	see	VERB
ftr-464	2420	2	supra	supra	PROPN
ftr-464	2420	3	notes	note	VERB
ftr-464	2420	4	60	60	NUM
ftr-464	2420	5	-	-	SYM
ftr-464	2420	6	62	62	NUM
ftr-464	2420	7	and	and	CCONJ
ftr-464	2420	8	accompanying	accompany	VERB
ftr-464	2420	9	text	text	NOUN
ftr-464	2420	10	.	.	PUNCT
ftr-464	2421	1	348	348	NUM
ftr-464	2421	2	.	.	PUNCT
ftr-464	2422	1	see	see	VERB
ftr-464	2422	2	wiacek	wiacek	PROPN
ftr-464	2422	3	letter	letter	NOUN
ftr-464	2422	4	to	to	ADP
ftr-464	2422	5	barnes	barnes	PROPN
ftr-464	2422	6	,	,	PUNCT
ftr-464	2422	7	supra	supra	PROPN
ftr-464	2422	8	note	note	PROPN
ftr-464	2422	9	267	267	NUM
ftr-464	2422	10	(	(	PUNCT
ftr-464	2422	11	noting	note	VERB
ftr-464	2422	12	that	that	SCONJ
ftr-464	2422	13	"	"	PUNCT
ftr-464	2422	14	includability	includability	NOUN
ftr-464	2422	15	in	in	ADP
ftr-464	2422	16	income	income	NOUN
ftr-464	2422	17	of	of	ADP
ftr-464	2422	18	amounts	amount	NOUN
ftr-464	2422	19	contributed	contribute	VERB
ftr-464	2422	20	to	to	ADP
ftr-464	2422	21	a	a	DET
ftr-464	2422	22	trust	trust	NOUN
ftr-464	2422	23	from	from	ADP
ftr-464	2422	24	which	which	PRON
ftr-464	2422	25	the	the	DET
ftr-464	2422	26	employee	employee	NOUN
ftr-464	2422	27	can	can	AUX
ftr-464	2422	28	not	not	PART
ftr-464	2422	29	withdraw	withdraw	VERB
ftr-464	2422	30	the	the	DET
ftr-464	2422	31	contributions	contribution	NOUN
ftr-464	2422	32	creates	create	VERB
ftr-464	2422	33	a	a	DET
ftr-464	2422	34	cash	cash	NOUN
ftr-464	2422	35	flow	flow	NOUN
ftr-464	2422	36	problem	problem	NOUN
ftr-464	2422	37	for	for	ADP
ftr-464	2422	38	the	the	DET
ftr-464	2422	39	employee	employee	NOUN
ftr-464	2422	40	when	when	SCONJ
ftr-464	2422	41	the	the	DET
ftr-464	2422	42	tax	tax	NOUN
ftr-464	2422	43	is	be	AUX
ftr-464	2422	44	assessed	assess	VERB
ftr-464	2422	45	"	"	PUNCT
ftr-464	2422	46	)	)	PUNCT
ftr-464	2422	47	;	;	PUNCT
ftr-464	2422	48	kpmg	kpmg	PROPN
ftr-464	2422	49	letter	letter	PROPN
ftr-464	2422	50	,	,	PUNCT
ftr-464	2422	51	supra	supra	PROPN
ftr-464	2422	52	note	note	NOUN
ftr-464	2422	53	161	161	NUM
ftr-464	2422	54	(	(	PUNCT
ftr-464	2422	55	noting	note	VERB
ftr-464	2422	56	that	that	SCONJ
ftr-464	2422	57	a	a	DET
ftr-464	2422	58	u.s	u.s	PROPN
ftr-464	2422	59	.	.	PROPN
ftr-464	2422	60	citizen	citizen	PROPN
ftr-464	2422	61	participating	participate	VERB
ftr-464	2422	62	in	in	ADP
ftr-464	2422	63	a	a	DET
ftr-464	2422	64	canadian	canadian	ADJ
ftr-464	2422	65	pension	pension	NOUN
ftr-464	2422	66	plan	plan	NOUN
ftr-464	2422	67	"	"	PUNCT
ftr-464	2422	68	may	may	AUX
ftr-464	2422	69	be	be	AUX
ftr-464	2422	70	required	require	VERB
ftr-464	2422	71	to	to	PART
ftr-464	2422	72	make	make	VERB
ftr-464	2422	73	a	a	DET
ftr-464	2422	74	cash	cash	NOUN
ftr-464	2422	75	payment	payment	NOUN
ftr-464	2422	76	of	of	ADP
ftr-464	2422	77	tax	tax	NOUN
ftr-464	2422	78	based	base	VERB
ftr-464	2422	79	on	on	ADP
ftr-464	2422	80	a	a	DET
ftr-464	2422	81	vesting	vesting	NOUN
ftr-464	2422	82	of	of	ADP
ftr-464	2422	83	benefits	benefit	NOUN
ftr-464	2422	84	,	,	PUNCT
ftr-464	2422	85	even	even	ADV
ftr-464	2422	86	though	though	ADV
ftr-464	2422	87	,	,	PUNCT
ftr-464	2422	88	by	by	ADP
ftr-464	2422	89	operation	operation	NOUN
ftr-464	2422	90	of	of	ADP
ftr-464	2422	91	canadian	canadian	ADJ
ftr-464	2422	92	income	income	NOUN
ftr-464	2422	93	tax	tax	NOUN
ftr-464	2422	94	law	law	NOUN
ftr-464	2422	95	or	or	CCONJ
ftr-464	2422	96	by	by	ADP
ftr-464	2422	97	virtue	virtue	NOUN
ftr-464	2422	98	of	of	ADP
ftr-464	2422	99	the	the	DET
ftr-464	2422	100	restrictions	restriction	NOUN
ftr-464	2422	101	of	of	ADP
ftr-464	2422	102	the	the	DET
ftr-464	2422	103	plan	plan	NOUN
ftr-464	2422	104	,	,	PUNCT
ftr-464	2422	105	the	the	DET
ftr-464	2422	106	individual	individual	NOUN
ftr-464	2422	107	is	be	AUX
ftr-464	2422	108	not	not	PART
ftr-464	2422	109	yet	yet	ADV
ftr-464	2422	110	entitled	entitle	VERB
ftr-464	2422	111	to	to	ADP
ftr-464	2422	112	a	a	DET
ftr-464	2422	113	cash	cash	NOUN
ftr-464	2422	114	distribution	distribution	NOUN
ftr-464	2422	115	.	.	PUNCT
ftr-464	2422	116	"	"	PUNCT
ftr-464	2422	117	)	)	PUNCT
ftr-464	2422	118	.	.	PUNCT
ftr-464	2423	1	349	349	NUM
ftr-464	2423	2	.	.	PUNCT
ftr-464	2424	1	see	see	VERB
ftr-464	2424	2	halperin	halperin	NOUN
ftr-464	2424	3	,	,	PUNCT
ftr-464	2424	4	supra	supra	PROPN
ftr-464	2424	5	note	note	PROPN
ftr-464	2424	6	8	8	NUM
ftr-464	2424	7	,	,	PUNCT
ftr-464	2424	8	at	at	ADP
ftr-464	2424	9	43	43	NUM
ftr-464	2424	10	-	-	SYM
ftr-464	2424	11	44	44	NUM
ftr-464	2424	12	;	;	PUNCT
ftr-464	2424	13	see	see	VERB
ftr-464	2424	14	also	also	ADV
ftr-464	2424	15	supra	supra	PROPN
ftr-464	2424	16	note	note	NOUN
ftr-464	2424	17	57	57	NUM
ftr-464	2424	18	and	and	CCONJ
ftr-464	2424	19	accompanying	accompany	VERB
ftr-464	2424	20	text	text	NOUN
ftr-464	2424	21	.	.	PUNCT
ftr-464	2425	1	350	350	NUM
ftr-464	2425	2	.	.	PUNCT
ftr-464	2426	1	see	see	VERB
ftr-464	2426	2	supra	supra	PROPN
ftr-464	2426	3	note	note	PROPN
ftr-464	2426	4	59	59	NUM
ftr-464	2426	5	and	and	CCONJ
ftr-464	2426	6	accompanying	accompany	VERB
ftr-464	2426	7	text	text	NOUN
ftr-464	2426	8	.	.	PUNCT
ftr-464	2427	1	[	[	X
ftr-464	2427	2	vol	vol	NOUN
ftr-464	2427	3	.	.	PUNCT
ftr-464	2427	4	3:6	3:6	NUM
ftr-464	2427	5	u.s	u.s	PROPN
ftr-464	2427	6	.	.	PROPN
ftr-464	2427	7	income	income	NOUN
ftr-464	2427	8	taxation	taxation	NOUN
ftr-464	2427	9	of	of	ADP
ftr-464	2427	10	cross	cross	ADJ
ftr-464	2427	11	-	-	ADJ
ftr-464	2427	12	border	border	ADJ
ftr-464	2427	13	pensions	pension	NOUN
ftr-464	2427	14	fourth	fourth	ADJ
ftr-464	2427	15	,	,	PUNCT
ftr-464	2427	16	because	because	SCONJ
ftr-464	2427	17	u.s	u.s	PROPN
ftr-464	2427	18	.	.	PROPN
ftr-464	2427	19	taxation	taxation	NOUN
ftr-464	2427	20	of	of	ADP
ftr-464	2427	21	its	its	PRON
ftr-464	2427	22	residents	resident	NOUN
ftr-464	2427	23	or	or	CCONJ
ftr-464	2427	24	citizens	citizen	NOUN
ftr-464	2427	25	participating	participate	VERB
ftr-464	2427	26	in	in	ADP
ftr-464	2427	27	foreign	foreign	ADJ
ftr-464	2427	28	plans	plan	NOUN
ftr-464	2427	29	does	do	AUX
ftr-464	2427	30	not	not	PART
ftr-464	2427	31	take	take	VERB
ftr-464	2427	32	account	account	NOUN
ftr-464	2427	33	of	of	ADP
ftr-464	2427	34	foreign	foreign	ADJ
ftr-464	2427	35	tax	tax	NOUN
ftr-464	2427	36	rules	rule	NOUN
ftr-464	2427	37	,	,	PUNCT
ftr-464	2427	38	the	the	DET
ftr-464	2427	39	potential	potential	NOUN
ftr-464	2427	40	for	for	ADP
ftr-464	2427	41	inconsistency	inconsistency	NOUN
ftr-464	2427	42	in	in	ADP
ftr-464	2427	43	the	the	DET
ftr-464	2427	44	timing	timing	NOUN
ftr-464	2427	45	of	of	ADP
ftr-464	2427	46	taxation	taxation	NOUN
ftr-464	2427	47	under	under	ADP
ftr-464	2427	48	the	the	DET
ftr-464	2427	49	two	two	NUM
ftr-464	2427	50	countries	country	NOUN
ftr-464	2427	51	'	'	PART
ftr-464	2427	52	rules	rule	NOUN
ftr-464	2427	53	is	be	AUX
ftr-464	2427	54	great	great	ADJ
ftr-464	2427	55	.	.	PUNCT
ftr-464	2428	1	this	this	PRON
ftr-464	2428	2	may	may	AUX
ftr-464	2428	3	lead	lead	VERB
ftr-464	2428	4	to	to	ADP
ftr-464	2428	5	a	a	DET
ftr-464	2428	6	situation	situation	NOUN
ftr-464	2428	7	where	where	SCONJ
ftr-464	2428	8	no	no	DET
ftr-464	2428	9	tax	tax	NOUN
ftr-464	2428	10	is	be	AUX
ftr-464	2428	11	imposed	impose	VERB
ftr-464	2428	12	by	by	ADP
ftr-464	2428	13	either	either	DET
ftr-464	2428	14	country	country	NOUN
ftr-464	2428	15	,	,	PUNCT
ftr-464	2428	16	or	or	CCONJ
ftr-464	2428	17	two	two	NUM
ftr-464	2428	18	taxes	taxis	NOUN
ftr-464	2428	19	are	be	AUX
ftr-464	2428	20	imposed	impose	VERB
ftr-464	2428	21	,	,	PUNCT
ftr-464	2428	22	but	but	CCONJ
ftr-464	2428	23	at	at	ADP
ftr-464	2428	24	different	different	ADJ
ftr-464	2428	25	times	time	NOUN
ftr-464	2428	26	,	,	PUNCT
ftr-464	2428	27	creating	create	VERB
ftr-464	2428	28	problems	problem	NOUN
ftr-464	2428	29	for	for	ADP
ftr-464	2428	30	application	application	NOUN
ftr-464	2428	31	of	of	ADP
ftr-464	2428	32	the	the	DET
ftr-464	2428	33	u.s	u.s	PROPN
ftr-464	2428	34	.	.	PROPN
ftr-464	2428	35	foreign	foreign	ADJ
ftr-464	2428	36	tax	tax	NOUN
ftr-464	2428	37	credit	credit	NOUN
ftr-464	2428	38	.	.	PUNCT
ftr-464	2429	1	for	for	ADP
ftr-464	2429	2	example	example	NOUN
ftr-464	2429	3	,	,	PUNCT
ftr-464	2429	4	many	many	ADJ
ftr-464	2429	5	foreign	foreign	ADJ
ftr-464	2429	6	countries	country	NOUN
ftr-464	2429	7	allow	allow	VERB
ftr-464	2429	8	participants	participant	NOUN
ftr-464	2429	9	in	in	ADP
ftr-464	2429	10	local	local	ADJ
ftr-464	2429	11	pension	pension	NOUN
ftr-464	2429	12	plans	plan	NOUN
ftr-464	2429	13	to	to	PART
ftr-464	2429	14	defer	defer	VERB
ftr-464	2429	15	taxation	taxation	NOUN
ftr-464	2429	16	until	until	ADP
ftr-464	2429	17	distribution	distribution	NOUN
ftr-464	2429	18	(	(	PUNCT
ftr-464	2429	19	as	as	ADP
ftr-464	2429	20	in	in	ADP
ftr-464	2429	21	a	a	DET
ftr-464	2429	22	u.s	u.s	PROPN
ftr-464	2429	23	.	.	PROPN
ftr-464	2429	24	qualified	qualified	ADJ
ftr-464	2429	25	plan	plan	NOUN
ftr-464	2429	26	)	)	PUNCT
ftr-464	2429	27	;	;	PUNCT
ftr-464	2429	28	however	however	ADV
ftr-464	2429	29	,	,	PUNCT
ftr-464	2429	30	since	since	SCONJ
ftr-464	2429	31	the	the	DET
ftr-464	2429	32	u.s	u.s	PROPN
ftr-464	2429	33	.	.	PROPN
ftr-464	2429	34	will	will	AUX
ftr-464	2429	35	generally	generally	ADV
ftr-464	2429	36	classify	classify	VERB
ftr-464	2429	37	the	the	DET
ftr-464	2429	38	foreign	foreign	ADJ
ftr-464	2429	39	pension	pension	NOUN
ftr-464	2429	40	plan	plan	NOUN
ftr-464	2429	41	as	as	SCONJ
ftr-464	2429	42	nonqualified	nonqualifie	VERB
ftr-464	2429	43	,	,	PUNCT
ftr-464	2429	44	deferral	deferral	NOUN
ftr-464	2429	45	of	of	ADP
ftr-464	2429	46	u.s	u.s	PROPN
ftr-464	2429	47	.	.	PROPN
ftr-464	2429	48	tax	tax	NOUN
ftr-464	2429	49	will	will	AUX
ftr-464	2429	50	not	not	PART
ftr-464	2429	51	be	be	AUX
ftr-464	2429	52	available	available	ADJ
ftr-464	2429	53	for	for	ADP
ftr-464	2429	54	a	a	DET
ftr-464	2429	55	u.s	u.s	PROPN
ftr-464	2429	56	.	.	PROPN
ftr-464	2429	57	citizen.35	citizen.35	PROPN
ftr-464	2429	58	'	'	PUNCT
ftr-464	2429	59	moreover	moreover	ADV
ftr-464	2429	60	,	,	PUNCT
ftr-464	2429	61	an	an	DET
ftr-464	2429	62	alien	alien	NOUN
ftr-464	2429	63	who	who	PRON
ftr-464	2429	64	retires	retire	VERB
ftr-464	2429	65	to	to	ADP
ftr-464	2429	66	the	the	DET
ftr-464	2429	67	u.s	u.s	PROPN
ftr-464	2429	68	.	.	PROPN
ftr-464	2429	69	may	may	AUX
ftr-464	2429	70	avoid	avoid	VERB
ftr-464	2429	71	taxation	taxation	NOUN
ftr-464	2429	72	in	in	ADP
ftr-464	2429	73	the	the	DET
ftr-464	2429	74	country	country	NOUN
ftr-464	2429	75	where	where	SCONJ
ftr-464	2429	76	he	he	PRON
ftr-464	2429	77	worked	work	VERB
ftr-464	2429	78	and	and	CCONJ
ftr-464	2429	79	yet	yet	ADV
ftr-464	2429	80	avoid	avoid	VERB
ftr-464	2429	81	significant	significant	ADJ
ftr-464	2429	82	u.s.-residence	u.s.-residence	NOUN
ftr-464	2429	83	based	base	VERB
ftr-464	2429	84	taxation	taxation	NOUN
ftr-464	2429	85	because	because	SCONJ
ftr-464	2429	86	the	the	DET
ftr-464	2429	87	distribution	distribution	NOUN
ftr-464	2429	88	is	be	AUX
ftr-464	2429	89	treated	treat	VERB
ftr-464	2429	90	as	as	ADP
ftr-464	2429	91	a	a	DET
ftr-464	2429	92	return	return	NOUN
ftr-464	2429	93	of	of	ADP
ftr-464	2429	94	capital	capital	NOUN
ftr-464	2429	95	.	.	PUNCT
ftr-464	2430	1	d.	d.	PROPN
ftr-464	2430	2	u.s	u.s	PROPN
ftr-464	2430	3	.	.	PROPN
ftr-464	2430	4	residence	residence	NOUN
ftr-464	2430	5	-	-	PUNCT
ftr-464	2430	6	based	base	VERB
ftr-464	2430	7	taxation	taxation	NOUN
ftr-464	2430	8	of	of	ADP
ftr-464	2430	9	u.s	u.s	PROPN
ftr-464	2430	10	.	.	PROPN
ftr-464	2430	11	multinational	multinational	ADJ
ftr-464	2430	12	employer	employer	NOUN
ftr-464	2430	13	the	the	DET
ftr-464	2430	14	difficulty	difficulty	NOUN
ftr-464	2430	15	of	of	ADP
ftr-464	2430	16	applying	apply	VERB
ftr-464	2430	17	u.s	u.s	PROPN
ftr-464	2430	18	.	.	PROPN
ftr-464	2430	19	rules	rule	NOUN
ftr-464	2430	20	for	for	ADP
ftr-464	2430	21	taxing	tax	VERB
ftr-464	2430	22	deferred	deferred	ADJ
ftr-464	2430	23	compensation	compensation	NOUN
ftr-464	2430	24	arrangements	arrangement	NOUN
ftr-464	2430	25	to	to	ADP
ftr-464	2430	26	foreign	foreign	ADJ
ftr-464	2430	27	plans	plan	NOUN
ftr-464	2430	28	has	have	AUX
ftr-464	2430	29	been	be	AUX
ftr-464	2430	30	demonstrated	demonstrate	VERB
ftr-464	2430	31	very	very	ADV
ftr-464	2430	32	clearly	clearly	ADV
ftr-464	2430	33	in	in	ADP
ftr-464	2430	34	connection	connection	NOUN
ftr-464	2430	35	with	with	ADP
ftr-464	2430	36	the	the	DET
ftr-464	2430	37	u.s	u.s	PROPN
ftr-464	2430	38	.	.	PROPN
ftr-464	2430	39	tax	tax	NOUN
ftr-464	2430	40	treatment	treatment	NOUN
ftr-464	2430	41	of	of	ADP
ftr-464	2430	42	the	the	DET
ftr-464	2430	43	employer	employer	NOUN
ftr-464	2430	44	.	.	PUNCT
ftr-464	2431	1	although	although	SCONJ
ftr-464	2431	2	congress	congress	PROPN
ftr-464	2431	3	acted	act	VERB
ftr-464	2431	4	in	in	ADP
ftr-464	2431	5	1980	1980	NUM
ftr-464	2431	6	to	to	PART
ftr-464	2431	7	make	make	VERB
ftr-464	2431	8	u.s	u.s	PROPN
ftr-464	2431	9	.	.	PROPN
ftr-464	2431	10	rules	rule	NOUN
ftr-464	2431	11	more	more	ADV
ftr-464	2431	12	easily	easily	ADV
ftr-464	2431	13	applicable	applicable	ADJ
ftr-464	2431	14	to	to	ADP
ftr-464	2431	15	foreign	foreign	ADJ
ftr-464	2431	16	plans	plan	NOUN
ftr-464	2431	17	in	in	ADP
ftr-464	2431	18	this	this	DET
ftr-464	2431	19	context	context	NOUN
ftr-464	2431	20	,	,	PUNCT
ftr-464	2431	21	the	the	DET
ftr-464	2431	22	treasury	treasury	NOUN
ftr-464	2431	23	has	have	AUX
ftr-464	2431	24	had	have	VERB
ftr-464	2431	25	difficulty	difficulty	NOUN
ftr-464	2431	26	in	in	ADP
ftr-464	2431	27	adopting	adopt	VERB
ftr-464	2431	28	regulations	regulation	NOUN
ftr-464	2431	29	that	that	PRON
ftr-464	2431	30	would	would	AUX
ftr-464	2431	31	simplify	simplify	VERB
ftr-464	2431	32	and	and	CCONJ
ftr-464	2431	33	clarify	clarify	VERB
ftr-464	2431	34	the	the	DET
ftr-464	2431	35	rules	rule	NOUN
ftr-464	2431	36	in	in	ADP
ftr-464	2431	37	this	this	DET
ftr-464	2431	38	area	area	NOUN
ftr-464	2431	39	.	.	PUNCT
ftr-464	2432	1	a	a	DET
ftr-464	2432	2	u.s	u.s	PROPN
ftr-464	2432	3	.	.	PROPN
ftr-464	2432	4	corporation	corporation	NOUN
ftr-464	2432	5	with	with	ADP
ftr-464	2432	6	a	a	DET
ftr-464	2432	7	foreign	foreign	ADJ
ftr-464	2432	8	branch	branch	NOUN
ftr-464	2432	9	may	may	AUX
ftr-464	2432	10	establish	establish	VERB
ftr-464	2432	11	a	a	DET
ftr-464	2432	12	foreign	foreign	ADJ
ftr-464	2432	13	pension	pension	NOUN
ftr-464	2432	14	plan	plan	NOUN
ftr-464	2432	15	for	for	ADP
ftr-464	2432	16	local	local	ADJ
ftr-464	2432	17	employees	employee	NOUN
ftr-464	2432	18	,	,	PUNCT
ftr-464	2432	19	which	which	PRON
ftr-464	2432	20	is	be	AUX
ftr-464	2432	21	structured	structure	VERB
ftr-464	2432	22	to	to	PART
ftr-464	2432	23	satisfy	satisfy	VERB
ftr-464	2432	24	local	local	ADJ
ftr-464	2432	25	tax	tax	NOUN
ftr-464	2432	26	and	and	CCONJ
ftr-464	2432	27	labor	labor	NOUN
ftr-464	2432	28	requirements	requirement	NOUN
ftr-464	2432	29	.	.	PUNCT
ftr-464	2433	1	the	the	DET
ftr-464	2433	2	u.s	u.s	PROPN
ftr-464	2433	3	.	.	PROPN
ftr-464	2433	4	corporation	corporation	NOUN
ftr-464	2433	5	will	will	AUX
ftr-464	2433	6	wish	wish	VERB
ftr-464	2433	7	to	to	PART
ftr-464	2433	8	currently	currently	ADV
ftr-464	2433	9	deduct	deduct	VERB
ftr-464	2433	10	contributions	contribution	NOUN
ftr-464	2433	11	to	to	ADP
ftr-464	2433	12	the	the	DET
ftr-464	2433	13	plan	plan	NOUN
ftr-464	2433	14	on	on	ADP
ftr-464	2433	15	its	its	PRON
ftr-464	2433	16	u.s	u.s	PROPN
ftr-464	2433	17	.	.	PROPN
ftr-464	2433	18	tax	tax	NOUN
ftr-464	2433	19	return	return	NOUN
ftr-464	2433	20	.	.	PUNCT
ftr-464	2434	1	prior	prior	ADV
ftr-464	2434	2	to	to	ADP
ftr-464	2434	3	1980	1980	NUM
ftr-464	2434	4	,	,	PUNCT
ftr-464	2434	5	u.s	u.s	PROPN
ftr-464	2434	6	.	.	PROPN
ftr-464	2434	7	tax	tax	NOUN
ftr-464	2434	8	rules	rule	NOUN
ftr-464	2434	9	were	be	AUX
ftr-464	2434	10	applied	apply	VERB
ftr-464	2434	11	without	without	ADP
ftr-464	2434	12	modification	modification	NOUN
ftr-464	2434	13	to	to	ADP
ftr-464	2434	14	this	this	DET
ftr-464	2434	15	foreign	foreign	ADJ
ftr-464	2434	16	context	context	NOUN
ftr-464	2434	17	;	;	PUNCT
ftr-464	2434	18	thus	thus	ADV
ftr-464	2434	19	assuming	assume	VERB
ftr-464	2434	20	that	that	SCONJ
ftr-464	2434	21	the	the	DET
ftr-464	2434	22	foreign	foreign	ADJ
ftr-464	2434	23	plan	plan	NOUN
ftr-464	2434	24	did	do	AUX
ftr-464	2434	25	not	not	PART
ftr-464	2434	26	meet	meet	VERB
ftr-464	2434	27	the	the	DET
ftr-464	2434	28	requirements	requirement	NOUN
ftr-464	2434	29	of	of	ADP
ftr-464	2434	30	section	section	NOUN
ftr-464	2434	31	401(a),352	401(a),352	NUM
ftr-464	2434	32	a	a	DET
ftr-464	2434	33	u.s	u.s	PROPN
ftr-464	2434	34	.	.	PROPN
ftr-464	2434	35	corporation	corporation	PROPN
ftr-464	2434	36	's	's	PART
ftr-464	2434	37	deduction	deduction	NOUN
ftr-464	2434	38	was	be	AUX
ftr-464	2434	39	governed	govern	VERB
ftr-464	2434	40	by	by	ADP
ftr-464	2434	41	section	section	NOUN
ftr-464	2434	42	404(a)(5	404(a)(5	PROPN
ftr-464	2434	43	)	)	PUNCT
ftr-464	2434	44	,	,	PUNCT
ftr-464	2434	45	dealing	deal	VERB
ftr-464	2434	46	with	with	ADP
ftr-464	2434	47	contributions	contribution	NOUN
ftr-464	2434	48	to	to	ADP
ftr-464	2434	49	nonqualified	nonqualified	ADJ
ftr-464	2434	50	plans	plan	NOUN
ftr-464	2434	51	.	.	PUNCT
ftr-464	2435	1	under	under	ADP
ftr-464	2435	2	that	that	DET
ftr-464	2435	3	provision	provision	NOUN
ftr-464	2435	4	,	,	PUNCT
ftr-464	2435	5	the	the	DET
ftr-464	2435	6	deduction	deduction	NOUN
ftr-464	2435	7	must	must	AUX
ftr-464	2435	8	351	351	NUM
ftr-464	2435	9	.	.	PUNCT
ftr-464	2436	1	see	see	VERB
ftr-464	2436	2	wiacek	wiacek	PROPN
ftr-464	2436	3	letter	letter	NOUN
ftr-464	2436	4	to	to	ADP
ftr-464	2436	5	barnes	barnes	PROPN
ftr-464	2436	6	,	,	PUNCT
ftr-464	2436	7	supra	supra	PROPN
ftr-464	2436	8	note	note	PROPN
ftr-464	2436	9	267	267	NUM
ftr-464	2436	10	(	(	PUNCT
ftr-464	2436	11	"	"	PUNCT
ftr-464	2436	12	iflor	iflor	PROPN
ftr-464	2436	13	u.s	u.s	PROPN
ftr-464	2436	14	.	.	PROPN
ftr-464	2436	15	citizens	citizen	NOUN
ftr-464	2436	16	working	work	VERB
ftr-464	2436	17	in	in	ADP
ftr-464	2436	18	canada	canada	PROPN
ftr-464	2436	19	,	,	PUNCT
ftr-464	2436	20	u.s	u.s	PROPN
ftr-464	2436	21	.	.	PROPN
ftr-464	2436	22	income	income	NOUN
ftr-464	2436	23	tax	tax	NOUN
ftr-464	2436	24	liability	liability	NOUN
ftr-464	2436	25	and	and	CCONJ
ftr-464	2436	26	foreign	foreign	ADJ
ftr-464	2436	27	tax	tax	NOUN
ftr-464	2436	28	credits	credit	NOUN
ftr-464	2436	29	are	be	AUX
ftr-464	2436	30	mismatched	mismatch	VERB
ftr-464	2436	31	twice	twice	ADV
ftr-464	2436	32	:	:	PUNCT
ftr-464	2436	33	frust	frust	ADJ
ftr-464	2436	34	,	,	PUNCT
ftr-464	2436	35	upon	upon	SCONJ
ftr-464	2436	36	the	the	DET
ftr-464	2436	37	inclusion	inclusion	NOUN
ftr-464	2436	38	of	of	ADP
ftr-464	2436	39	amounts	amount	NOUN
ftr-464	2436	40	in	in	ADP
ftr-464	2436	41	income	income	NOUN
ftr-464	2436	42	for	for	ADP
ftr-464	2436	43	u.s	u.s	PROPN
ftr-464	2436	44	.	.	PROPN
ftr-464	2436	45	tax	tax	NOUN
ftr-464	2436	46	purposes	purpose	NOUN
ftr-464	2436	47	as	as	SCONJ
ftr-464	2436	48	contributions	contribution	NOUN
ftr-464	2436	49	are	be	AUX
ftr-464	2436	50	made	make	VERB
ftr-464	2436	51	to	to	ADP
ftr-464	2436	52	the	the	DET
ftr-464	2436	53	plan	plan	NOUN
ftr-464	2436	54	when	when	SCONJ
ftr-464	2436	55	there	there	PRON
ftr-464	2436	56	is	be	VERB
ftr-464	2436	57	no	no	DET
ftr-464	2436	58	corresponding	correspond	VERB
ftr-464	2436	59	inclusion	inclusion	NOUN
ftr-464	2436	60	in	in	ADP
ftr-464	2436	61	income	income	NOUN
ftr-464	2436	62	for	for	ADP
ftr-464	2436	63	canadian	canadian	ADJ
ftr-464	2436	64	tax	tax	NOUN
ftr-464	2436	65	purposes	purpose	NOUN
ftr-464	2436	66	:	:	PUNCT
ftr-464	2436	67	and	and	CCONJ
ftr-464	2436	68	second	second	ADJ
ftr-464	2436	69	,	,	PUNCT
ftr-464	2436	70	upon	upon	SCONJ
ftr-464	2436	71	the	the	DET
ftr-464	2436	72	full	full	ADJ
ftr-464	2436	73	includability	includability	NOUN
ftr-464	2436	74	in	in	ADP
ftr-464	2436	75	income	income	NOUN
ftr-464	2436	76	for	for	ADP
ftr-464	2436	77	canadian	canadian	ADJ
ftr-464	2436	78	tax	tax	NOUN
ftr-464	2436	79	purposes	purpose	NOUN
ftr-464	2436	80	of	of	ADP
ftr-464	2436	81	distributions	distribution	NOUN
ftr-464	2436	82	from	from	ADP
ftr-464	2436	83	the	the	DET
ftr-464	2436	84	plan	plan	NOUN
ftr-464	2436	85	when	when	SCONJ
ftr-464	2436	86	there	there	PRON
ftr-464	2436	87	is	be	VERB
ftr-464	2436	88	only	only	ADV
ftr-464	2436	89	partial	partial	ADJ
ftr-464	2436	90	includability	includability	NOUN
ftr-464	2436	91	for	for	ADP
ftr-464	2436	92	u.s	u.s	PROPN
ftr-464	2436	93	.	.	PROPN
ftr-464	2436	94	tax	tax	NOUN
ftr-464	2436	95	purposes	purpose	NOUN
ftr-464	2436	96	...	...	PUNCT
ftr-464	2437	1	[	[	X
ftr-464	2437	2	due	due	ADP
ftr-464	2437	3	to	to	ADP
ftr-464	2437	4	]	]	PUNCT
ftr-464	2437	5	...	...	PUNCT
ftr-464	2437	6	the	the	DET
ftr-464	2437	7	basis	basis	NOUN
ftr-464	2437	8	recovery	recovery	NOUN
ftr-464	2437	9	rules	rule	NOUN
ftr-464	2437	10	of	of	ADP
ftr-464	2437	11	section	section	NOUN
ftr-464	2437	12	72	72	NUM
ftr-464	2437	13	....	....	PUNCT
ftr-464	2437	14	"	"	PUNCT
ftr-464	2437	15	)	)	PUNCT
ftr-464	2437	16	.	.	PUNCT
ftr-464	2438	1	352	352	NUM
ftr-464	2438	2	.	.	PUNCT
ftr-464	2439	1	if	if	SCONJ
ftr-464	2439	2	the	the	DET
ftr-464	2439	3	u.s	u.s	PROPN
ftr-464	2439	4	.	.	PROPN
ftr-464	2439	5	employer	employer	NOUN
ftr-464	2439	6	were	be	AUX
ftr-464	2439	7	to	to	PART
ftr-464	2439	8	establish	establish	VERB
ftr-464	2439	9	a	a	DET
ftr-464	2439	10	funded	fund	VERB
ftr-464	2439	11	pension	pension	NOUN
ftr-464	2439	12	plan	plan	NOUN
ftr-464	2439	13	that	that	PRON
ftr-464	2439	14	complied	comply	VERB
ftr-464	2439	15	with	with	ADP
ftr-464	2439	16	all	all	DET
ftr-464	2439	17	u.s	u.s	PROPN
ftr-464	2439	18	.	.	PROPN
ftr-464	2439	19	requirements	requirement	NOUN
ftr-464	2439	20	for	for	ADP
ftr-464	2439	21	a	a	DET
ftr-464	2439	22	qualified	qualified	ADJ
ftr-464	2439	23	pension	pension	NOUN
ftr-464	2439	24	plan	plan	NOUN
ftr-464	2439	25	,	,	PUNCT
ftr-464	2439	26	except	except	SCONJ
ftr-464	2439	27	that	that	SCONJ
ftr-464	2439	28	the	the	DET
ftr-464	2439	29	trust	trust	NOUN
ftr-464	2439	30	was	be	AUX
ftr-464	2439	31	foreign	foreign	ADJ
ftr-464	2439	32	,	,	PUNCT
ftr-464	2439	33	then	then	ADV
ftr-464	2439	34	the	the	DET
ftr-464	2439	35	u.s	u.s	PROPN
ftr-464	2439	36	.	.	PROPN
ftr-464	2439	37	employer	employer	NOUN
ftr-464	2439	38	could	could	AUX
ftr-464	2439	39	deduct	deduct	VERB
ftr-464	2439	40	contributions	contribution	NOUN
ftr-464	2439	41	to	to	ADP
ftr-464	2439	42	the	the	DET
ftr-464	2439	43	pension	pension	NOUN
ftr-464	2439	44	plan	plan	NOUN
ftr-464	2439	45	under	under	ADP
ftr-464	2439	46	§	§	PROPN
ftr-464	2439	47	404(a	404(a	PROPN
ftr-464	2439	48	)	)	PUNCT
ftr-464	2439	49	subject	subject	NOUN
ftr-464	2439	50	to	to	ADP
ftr-464	2439	51	the	the	DET
ftr-464	2439	52	same	same	ADJ
ftr-464	2439	53	restrictions	restriction	NOUN
ftr-464	2439	54	on	on	ADP
ftr-464	2439	55	overfunding	overfunding	NOUN
ftr-464	2439	56	applied	apply	VERB
ftr-464	2439	57	to	to	ADP
ftr-464	2439	58	a	a	DET
ftr-464	2439	59	domestic	domestic	ADJ
ftr-464	2439	60	plan	plan	NOUN
ftr-464	2439	61	.	.	PUNCT
ftr-464	2440	1	see	see	VERB
ftr-464	2440	2	irc	irc	PROPN
ftr-464	2440	3	§	§	PROPN
ftr-464	2440	4	404(a)(4	404(a)(4	PROPN
ftr-464	2440	5	)	)	PUNCT
ftr-464	2440	6	.	.	PUNCT
ftr-464	2441	1	the	the	DET
ftr-464	2441	2	beneficiary	beneficiary	NOUN
ftr-464	2441	3	's	's	PART
ftr-464	2441	4	treatment	treatment	NOUN
ftr-464	2441	5	would	would	AUX
ftr-464	2441	6	also	also	ADV
ftr-464	2441	7	be	be	AUX
ftr-464	2441	8	the	the	DET
ftr-464	2441	9	same	same	ADJ
ftr-464	2441	10	as	as	ADP
ftr-464	2441	11	for	for	ADP
ftr-464	2441	12	a	a	DET
ftr-464	2441	13	qualified	qualified	ADJ
ftr-464	2441	14	plan	plan	NOUN
ftr-464	2441	15	.	.	PUNCT
ftr-464	2442	1	see	see	VERB
ftr-464	2442	2	supra	supra	PROPN
ftr-464	2442	3	note	note	PROPN
ftr-464	2442	4	266	266	NUM
ftr-464	2442	5	.	.	PUNCT
ftr-464	2443	1	19961	19961	NUM
ftr-464	2443	2	florida	florida	PROPN
ftr-464	2443	3	tax	tax	NOUN
ftr-464	2443	4	review	review	NOUN
ftr-464	2443	5	await	await	VERB
ftr-464	2443	6	the	the	DET
ftr-464	2443	7	year	year	NOUN
ftr-464	2443	8	of	of	ADP
ftr-464	2443	9	inclusion	inclusion	NOUN
ftr-464	2443	10	by	by	ADP
ftr-464	2443	11	the	the	DET
ftr-464	2443	12	employee353	employee353	PROPN
ftr-464	2443	13	and	and	CCONJ
ftr-464	2443	14	is	be	AUX
ftr-464	2443	15	conditioned	condition	VERB
ftr-464	2443	16	on	on	ADP
ftr-464	2443	17	maintaining	maintain	VERB
ftr-464	2443	18	separate	separate	ADJ
ftr-464	2443	19	accounts	account	NOUN
ftr-464	2443	20	for	for	ADP
ftr-464	2443	21	each	each	DET
ftr-464	2443	22	employee	employee	NOUN
ftr-464	2443	23	(	(	PUNCT
ftr-464	2443	24	a	a	DET
ftr-464	2443	25	condition	condition	NOUN
ftr-464	2443	26	generally	generally	ADV
ftr-464	2443	27	not	not	PART
ftr-464	2443	28	met	meet	VERB
ftr-464	2443	29	by	by	ADP
ftr-464	2443	30	defined	define	VERB
ftr-464	2443	31	benefit	benefit	NOUN
ftr-464	2443	32	plans).3	plans).3	ADV
ftr-464	2443	33	"	"	PUNCT
ftr-464	2443	34	a	a	DET
ftr-464	2443	35	similar	similar	ADJ
ftr-464	2443	36	issue	issue	NOUN
ftr-464	2443	37	arises	arise	VERB
ftr-464	2443	38	when	when	SCONJ
ftr-464	2443	39	a	a	DET
ftr-464	2443	40	u.s	u.s	PROPN
ftr-464	2443	41	.	.	PROPN
ftr-464	2443	42	corporation	corporation	PROPN
ftr-464	2443	43	's	's	PART
ftr-464	2443	44	foreign	foreign	ADJ
ftr-464	2443	45	subsidiary	subsidiary	NOUN
ftr-464	2443	46	creates	create	VERB
ftr-464	2443	47	a	a	DET
ftr-464	2443	48	local	local	ADJ
ftr-464	2443	49	pension	pension	NOUN
ftr-464	2443	50	plan	plan	NOUN
ftr-464	2443	51	for	for	ADP
ftr-464	2443	52	local	local	ADJ
ftr-464	2443	53	employees	employee	NOUN
ftr-464	2443	54	.	.	PUNCT
ftr-464	2444	1	the	the	DET
ftr-464	2444	2	proper	proper	ADJ
ftr-464	2444	3	timing	timing	NOUN
ftr-464	2444	4	of	of	ADP
ftr-464	2444	5	the	the	DET
ftr-464	2444	6	subsidiary	subsidiary	NOUN
ftr-464	2444	7	's	's	PART
ftr-464	2444	8	reduction	reduction	NOUN
ftr-464	2444	9	of	of	ADP
ftr-464	2444	10	earnings	earning	NOUN
ftr-464	2444	11	and	and	CCONJ
ftr-464	2444	12	profits	profit	NOUN
ftr-464	2444	13	to	to	PART
ftr-464	2444	14	reflect	reflect	VERB
ftr-464	2444	15	pension	pension	NOUN
ftr-464	2444	16	contributions	contribution	NOUN
ftr-464	2444	17	will	will	AUX
ftr-464	2444	18	be	be	AUX
ftr-464	2444	19	a	a	DET
ftr-464	2444	20	factor	factor	NOUN
ftr-464	2444	21	in	in	ADP
ftr-464	2444	22	applying	apply	VERB
ftr-464	2444	23	section	section	NOUN
ftr-464	2444	24	902	902	NUM
ftr-464	2444	25	and	and	CCONJ
ftr-464	2444	26	the	the	DET
ftr-464	2444	27	subpart	subpart	NOUN
ftr-464	2444	28	f	f	PROPN
ftr-464	2444	29	rules	rule	NOUN
ftr-464	2444	30	to	to	ADP
ftr-464	2444	31	the	the	DET
ftr-464	2444	32	u.s	u.s	PROPN
ftr-464	2444	33	.	.	PROPN
ftr-464	2444	34	parent	parent	PROPN
ftr-464	2444	35	.	.	PUNCT
ftr-464	2445	1	the	the	DET
ftr-464	2445	2	irs	irs	PROPN
ftr-464	2445	3	took	take	VERB
ftr-464	2445	4	the	the	DET
ftr-464	2445	5	position	position	NOUN
ftr-464	2445	6	prior	prior	ADV
ftr-464	2445	7	to	to	ADP
ftr-464	2445	8	1980	1980	NUM
ftr-464	2445	9	that	that	SCONJ
ftr-464	2445	10	the	the	DET
ftr-464	2445	11	requirements	requirement	NOUN
ftr-464	2445	12	of	of	ADP
ftr-464	2445	13	section	section	NOUN
ftr-464	2445	14	404	404	NUM
ftr-464	2445	15	were	be	AUX
ftr-464	2445	16	also	also	ADV
ftr-464	2445	17	applicable	applicable	ADJ
ftr-464	2445	18	in	in	ADP
ftr-464	2445	19	this	this	DET
ftr-464	2445	20	context.355	context.355	PROPN
ftr-464	2445	21	in	in	ADP
ftr-464	2445	22	response	response	NOUN
ftr-464	2445	23	to	to	ADP
ftr-464	2445	24	the	the	DET
ftr-464	2445	25	irs	irs	PROPN
ftr-464	2445	26	position	position	NOUN
ftr-464	2445	27	in	in	ADP
ftr-464	2445	28	this	this	PRON
ftr-464	2445	29	context,356	context,356	VERB
ftr-464	2445	30	congress	congress	PROPN
ftr-464	2445	31	in	in	ADP
ftr-464	2445	32	1980	1980	NUM
ftr-464	2445	33	enacted	enact	VERB
ftr-464	2445	34	section	section	NOUN
ftr-464	2445	35	404a357	404a357	NUM
ftr-464	2445	36	allowing	allow	VERB
ftr-464	2445	37	an	an	DET
ftr-464	2445	38	electing	electing	ADJ
ftr-464	2445	39	employer	employer	NOUN
ftr-464	2445	40	to	to	PART
ftr-464	2445	41	deduct	deduct	VERB
ftr-464	2445	42	certain	certain	ADJ
ftr-464	2445	43	contributions	contribution	NOUN
ftr-464	2445	44	to	to	ADP
ftr-464	2445	45	a	a	DET
ftr-464	2445	46	"	"	PUNCT
ftr-464	2445	47	qualified	qualified	ADJ
ftr-464	2445	48	foreign	foreign	ADJ
ftr-464	2445	49	plan	plan	NOUN
ftr-464	2445	50	.	.	PUNCT
ftr-464	2445	51	"	"	PUNCT
ftr-464	2446	1	a	a	DET
ftr-464	2446	2	"	"	PUNCT
ftr-464	2446	3	qualified	qualified	ADJ
ftr-464	2446	4	foreign	foreign	ADJ
ftr-464	2446	5	plan	plan	NOUN
ftr-464	2446	6	"	"	PUNCT
ftr-464	2446	7	is	be	AUX
ftr-464	2446	8	not	not	PART
ftr-464	2446	9	required	require	VERB
ftr-464	2446	10	to	to	PART
ftr-464	2446	11	meet	meet	VERB
ftr-464	2446	12	all	all	DET
ftr-464	2446	13	the	the	DET
ftr-464	2446	14	requirements	requirement	NOUN
ftr-464	2446	15	of	of	ADP
ftr-464	2446	16	section	section	NOUN
ftr-464	2446	17	401(a	401(a	PROPN
ftr-464	2446	18	)	)	PUNCT
ftr-464	2446	19	;	;	PUNCT
ftr-464	2446	20	rather	rather	ADV
ftr-464	2446	21	,	,	PUNCT
ftr-464	2446	22	it	it	PRON
ftr-464	2446	23	is	be	AUX
ftr-464	2446	24	defined	define	VERB
ftr-464	2446	25	simply	simply	ADV
ftr-464	2446	26	as	as	ADP
ftr-464	2446	27	"	"	PUNCT
ftr-464	2446	28	any	any	DET
ftr-464	2446	29	written	write	VERB
ftr-464	2446	30	plan	plan	NOUN
ftr-464	2446	31	of	of	ADP
ftr-464	2446	32	an	an	DET
ftr-464	2446	33	employer	employer	NOUN
ftr-464	2446	34	for	for	ADP
ftr-464	2446	35	deferring	defer	VERB
ftr-464	2446	36	the	the	DET
ftr-464	2446	37	receipt	receipt	NOUN
ftr-464	2446	38	of	of	ADP
ftr-464	2446	39	compensation	compensation	NOUN
ftr-464	2446	40	"	"	PUNCT
ftr-464	2446	41	as	as	SCONJ
ftr-464	2446	42	to	to	ADP
ftr-464	2446	43	which	which	PRON
ftr-464	2446	44	an	an	DET
ftr-464	2446	45	employer	employer	NOUN
ftr-464	2446	46	makes	make	VERB
ftr-464	2446	47	an	an	DET
ftr-464	2446	48	election	election	NOUN
ftr-464	2446	49	,	,	PUNCT
ftr-464	2446	50	provided	provide	VERB
ftr-464	2446	51	that	that	SCONJ
ftr-464	2446	52	the	the	DET
ftr-464	2446	53	plan	plan	NOUN
ftr-464	2446	54	is	be	AUX
ftr-464	2446	55	"	"	PUNCT
ftr-464	2446	56	for	for	ADP
ftr-464	2446	57	the	the	DET
ftr-464	2446	58	exclusive	exclusive	ADJ
ftr-464	2446	59	benefit	benefit	NOUN
ftr-464	2446	60	of	of	ADP
ftr-464	2446	61	the	the	DET
ftr-464	2446	62	employer	employer	NOUN
ftr-464	2446	63	's	's	PART
ftr-464	2446	64	employees	employee	NOUN
ftr-464	2446	65	or	or	CCONJ
ftr-464	2446	66	their	their	PRON
ftr-464	2446	67	beneficiaries	beneficiary	NOUN
ftr-464	2446	68	,	,	PUNCT
ftr-464	2446	69	"	"	PUNCT
ftr-464	2446	70	and	and	CCONJ
ftr-464	2446	71	meets	meet	VERB
ftr-464	2446	72	a	a	DET
ftr-464	2446	73	requirement	requirement	NOUN
ftr-464	2446	74	that	that	SCONJ
ftr-464	2446	75	90	90	NUM
ftr-464	2446	76	%	%	NOUN
ftr-464	2446	77	of	of	ADP
ftr-464	2446	78	the	the	DET
ftr-464	2446	79	benefits	benefit	NOUN
ftr-464	2446	80	represent	represent	VERB
ftr-464	2446	81	compensation	compensation	NOUN
ftr-464	2446	82	to	to	PART
ftr-464	2446	83	nonresident	nonresident	VERB
ftr-464	2446	84	aliens	alien	NOUN
ftr-464	2446	85	that	that	PRON
ftr-464	2446	86	is	be	AUX
ftr-464	2446	87	not	not	PART
ftr-464	2446	88	taxable	taxable	ADJ
ftr-464	2446	89	by	by	ADP
ftr-464	2446	90	the	the	DET
ftr-464	2446	91	u.s	u.s	PROPN
ftr-464	2446	92	.	.	PROPN
ftr-464	2446	93	35s	35	NOUN
ftr-464	2446	94	pursuant	pursuant	VERB
ftr-464	2446	95	to	to	ADP
ftr-464	2446	96	section	section	PROPN
ftr-464	2446	97	404a	404a	PROPN
ftr-464	2446	98	,	,	PUNCT
ftr-464	2446	99	contributions	contribution	NOUN
ftr-464	2446	100	to	to	ADP
ftr-464	2446	101	qualified	qualified	ADJ
ftr-464	2446	102	foreign	foreign	ADJ
ftr-464	2446	103	plans	plan	NOUN
ftr-464	2446	104	are	be	AUX
ftr-464	2446	105	deductible	deductible	ADJ
ftr-464	2446	106	when	when	SCONJ
ftr-464	2446	107	paid	pay	VERB
ftr-464	2446	108	,	,	PUNCT
ftr-464	2446	109	either	either	CCONJ
ftr-464	2446	110	to	to	ADP
ftr-464	2446	111	a	a	DET
ftr-464	2446	112	trust	trust	NOUN
ftr-464	2446	113	(	(	PUNCT
ftr-464	2446	114	or	or	CCONJ
ftr-464	2446	115	the	the	DET
ftr-464	2446	116	equivalent	equivalent	NOUN
ftr-464	2446	117	of	of	ADP
ftr-464	2446	118	a	a	DET
ftr-464	2446	119	trust	trust	NOUN
ftr-464	2446	120	)	)	PUNCT
ftr-464	2446	121	meeting	meeting	NOUN
ftr-464	2446	122	section	section	NOUN
ftr-464	2446	123	401(a)(2	401(a)(2	NOUN
ftr-464	2446	124	)	)	PUNCT
ftr-464	2446	125	's	's	PART
ftr-464	2446	126	requirement	requirement	NOUN
ftr-464	2446	127	of	of	ADP
ftr-464	2446	128	exclusive	exclusive	ADJ
ftr-464	2446	129	benefit	benefit	NOUN
ftr-464	2446	130	to	to	ADP
ftr-464	2446	131	employees	employee	NOUN
ftr-464	2446	132	,	,	PUNCT
ftr-464	2446	133	for	for	ADP
ftr-464	2446	134	a	a	DET
ftr-464	2446	135	retirement	retirement	NOUN
ftr-464	2446	136	annuity	annuity	NOUN
ftr-464	2446	137	,	,	PUNCT
ftr-464	2446	138	or	or	CCONJ
ftr-464	2446	139	to	to	ADP
ftr-464	2446	140	a	a	DET
ftr-464	2446	141	participant	participant	NOUN
ftr-464	2446	142	or	or	CCONJ
ftr-464	2446	143	beneficiary	beneficiary	NOUN
ftr-464	2446	144	;	;	PUNCT
ftr-464	2446	145	359	359	NUM
ftr-464	2446	146	alternatively	alternatively	ADV
ftr-464	2446	147	,	,	PUNCT
ftr-464	2446	148	"	"	PUNCT
ftr-464	2446	149	reserve	reserve	NOUN
ftr-464	2446	150	plan	plan	NOUN
ftr-464	2446	151	"	"	PUNCT
ftr-464	2446	152	treatment	treatment	NOUN
ftr-464	2446	153	may	may	AUX
ftr-464	2446	154	be	be	AUX
ftr-464	2446	155	elected	elect	VERB
ftr-464	2446	156	so	so	SCONJ
ftr-464	2446	157	that	that	SCONJ
ftr-464	2446	158	the	the	DET
ftr-464	2446	159	employer	employer	NOUN
ftr-464	2446	160	may	may	AUX
ftr-464	2446	161	take	take	VERB
ftr-464	2446	162	into	into	ADP
ftr-464	2446	163	account	account	NOUN
ftr-464	2446	164	"	"	PUNCT
ftr-464	2446	165	the	the	DET
ftr-464	2446	166	reasonable	reasonable	ADJ
ftr-464	2446	167	addition	addition	NOUN
ftr-464	2446	168	for	for	ADP
ftr-464	2446	169	such	such	ADJ
ftr-464	2446	170	year	year	NOUN
ftr-464	2446	171	to	to	ADP
ftr-464	2446	172	a	a	DET
ftr-464	2446	173	reserve	reserve	NOUN
ftr-464	2446	174	for	for	ADP
ftr-464	2446	175	the	the	DET
ftr-464	2446	176	taxpayer	taxpayer	NOUN
ftr-464	2446	177	's	's	PART
ftr-464	2446	178	liability	liability	NOUN
ftr-464	2446	179	under	under	ADP
ftr-464	2446	180	the	the	DET
ftr-464	2446	181	plan	plan	NOUN
ftr-464	2446	182	.	.	PUNCT
ftr-464	2446	183	'	'	PUNCT
ftr-464	2447	1	'	'	PUNCT
ftr-464	2447	2	36	36	NUM
ftr-464	2447	3	0	0	NUM
ftr-464	2447	4	the	the	DET
ftr-464	2447	5	deduction	deduction	NOUN
ftr-464	2447	6	for	for	ADP
ftr-464	2447	7	funded	fund	VERB
ftr-464	2447	8	plans	plan	NOUN
ftr-464	2447	9	is	be	AUX
ftr-464	2447	10	,	,	PUNCT
ftr-464	2447	11	in	in	ADP
ftr-464	2447	12	the	the	DET
ftr-464	2447	13	case	case	NOUN
ftr-464	2447	14	353	353	NUM
ftr-464	2447	15	.	.	PUNCT
ftr-464	2448	1	it	it	PRON
ftr-464	2448	2	is	be	AUX
ftr-464	2448	3	not	not	PART
ftr-464	2448	4	clear	clear	ADJ
ftr-464	2448	5	how	how	SCONJ
ftr-464	2448	6	this	this	DET
ftr-464	2448	7	rule	rule	NOUN
ftr-464	2448	8	is	be	AUX
ftr-464	2448	9	applied	apply	VERB
ftr-464	2448	10	when	when	SCONJ
ftr-464	2448	11	the	the	DET
ftr-464	2448	12	employee	employee	NOUN
ftr-464	2448	13	is	be	AUX
ftr-464	2448	14	a	a	DET
ftr-464	2448	15	nonresident	nonresident	ADJ
ftr-464	2448	16	alien	alien	NOUN
ftr-464	2448	17	not	not	PART
ftr-464	2448	18	subject	subject	ADJ
ftr-464	2448	19	to	to	ADP
ftr-464	2448	20	u.s	u.s	PROPN
ftr-464	2448	21	.	.	PROPN
ftr-464	2448	22	taxation	taxation	NOUN
ftr-464	2448	23	on	on	ADP
ftr-464	2448	24	the	the	DET
ftr-464	2448	25	contribution	contribution	NOUN
ftr-464	2448	26	.	.	PUNCT
ftr-464	2449	1	see	see	VERB
ftr-464	2449	2	letter	letter	NOUN
ftr-464	2449	3	from	from	ADP
ftr-464	2449	4	mark	mark	PROPN
ftr-464	2449	5	j.	j.	PROPN
ftr-464	2449	6	ugoretz	ugoretz	PROPN
ftr-464	2449	7	,	,	PUNCT
ftr-464	2449	8	infra	infra	NOUN
ftr-464	2449	9	note	note	VERB
ftr-464	2449	10	367	367	NUM
ftr-464	2449	11	.	.	PUNCT
ftr-464	2449	12	354	354	NUM
ftr-464	2449	13	.	.	PUNCT
ftr-464	2450	1	see	see	VERB
ftr-464	2450	2	priv	priv	PROPN
ftr-464	2450	3	.	.	PUNCT
ftr-464	2451	1	ltr	ltr	PROPN
ftr-464	2451	2	.	.	PUNCT
ftr-464	2452	1	rul	rul	PROPN
ftr-464	2452	2	.	.	PUNCT
ftr-464	2453	1	79	79	NUM
ftr-464	2453	2	-	-	PUNCT
ftr-464	2453	3	04	04	NUM
ftr-464	2453	4	-	-	PUNCT
ftr-464	2453	5	042	042	NUM
ftr-464	2453	6	(	(	PUNCT
ftr-464	2453	7	oct	oct	PROPN
ftr-464	2453	8	.	.	PROPN
ftr-464	2453	9	25	25	NUM
ftr-464	2453	10	,	,	PUNCT
ftr-464	2453	11	1978	1978	NUM
ftr-464	2453	12	)	)	PUNCT
ftr-464	2453	13	(	(	PUNCT
ftr-464	2453	14	applying	apply	VERB
ftr-464	2453	15	§	§	PROPN
ftr-464	2453	16	404(a)(5	404(a)(5	PROPN
ftr-464	2453	17	)	)	PUNCT
ftr-464	2453	18	to	to	PART
ftr-464	2453	19	defined	define	VERB
ftr-464	2453	20	benefit	benefit	NOUN
ftr-464	2453	21	plans	plan	NOUN
ftr-464	2453	22	maintained	maintain	VERB
ftr-464	2453	23	by	by	ADP
ftr-464	2453	24	u.s	u.s	PROPN
ftr-464	2453	25	.	.	PROPN
ftr-464	2453	26	subsidiaries	subsidiary	NOUN
ftr-464	2453	27	for	for	ADP
ftr-464	2453	28	local	local	ADJ
ftr-464	2453	29	employees	employee	NOUN
ftr-464	2453	30	so	so	SCONJ
ftr-464	2453	31	as	as	SCONJ
ftr-464	2453	32	to	to	PART
ftr-464	2453	33	permanently	permanently	ADV
ftr-464	2453	34	deny	deny	VERB
ftr-464	2453	35	a	a	DET
ftr-464	2453	36	deduction	deduction	NOUN
ftr-464	2453	37	for	for	ADP
ftr-464	2453	38	contributions	contribution	NOUN
ftr-464	2453	39	if	if	SCONJ
ftr-464	2453	40	separate	separate	ADJ
ftr-464	2453	41	accounts	account	NOUN
ftr-464	2453	42	are	be	AUX
ftr-464	2453	43	not	not	PART
ftr-464	2453	44	maintained	maintain	VERB
ftr-464	2453	45	)	)	PUNCT
ftr-464	2453	46	.	.	PUNCT
ftr-464	2454	1	355	355	NUM
ftr-464	2454	2	.	.	X
ftr-464	2454	3	tech	tech	NOUN
ftr-464	2454	4	.	.	PUNCT
ftr-464	2455	1	adv	adv	PROPN
ftr-464	2455	2	.	.	PUNCT
ftr-464	2455	3	memo	memo	NOUN
ftr-464	2455	4	.	.	PUNCT
ftr-464	2456	1	78	78	NUM
ftr-464	2456	2	-	-	SYM
ftr-464	2456	3	39	39	NUM
ftr-464	2456	4	-	-	SYM
ftr-464	2456	5	005	005	NUM
ftr-464	2456	6	(	(	PUNCT
ftr-464	2456	7	june	june	PROPN
ftr-464	2456	8	21	21	NUM
ftr-464	2456	9	,	,	PUNCT
ftr-464	2456	10	1978	1978	NUM
ftr-464	2456	11	)	)	PUNCT
ftr-464	2456	12	.	.	PUNCT
ftr-464	2457	1	the	the	DET
ftr-464	2457	2	irs	irs	PROPN
ftr-464	2457	3	ruled	rule	VERB
ftr-464	2457	4	that	that	SCONJ
ftr-464	2457	5	the	the	DET
ftr-464	2457	6	earnings	earning	NOUN
ftr-464	2457	7	and	and	CCONJ
ftr-464	2457	8	profits	profit	NOUN
ftr-464	2457	9	of	of	ADP
ftr-464	2457	10	an	an	DET
ftr-464	2457	11	accrual	accrual	ADJ
ftr-464	2457	12	basis	basis	NOUN
ftr-464	2457	13	german	german	ADJ
ftr-464	2457	14	subsidiary	subsidiary	NOUN
ftr-464	2457	15	could	could	AUX
ftr-464	2457	16	be	be	AUX
ftr-464	2457	17	reduced	reduce	VERB
ftr-464	2457	18	"	"	PUNCT
ftr-464	2457	19	only	only	ADV
ftr-464	2457	20	by	by	ADP
ftr-464	2457	21	the	the	DET
ftr-464	2457	22	amount	amount	NOUN
ftr-464	2457	23	of	of	ADP
ftr-464	2457	24	payments	payment	NOUN
ftr-464	2457	25	actually	actually	ADV
ftr-464	2457	26	made	make	VERB
ftr-464	2457	27	under	under	ADP
ftr-464	2457	28	its	its	PRON
ftr-464	2457	29	pension	pension	NOUN
ftr-464	2457	30	plan	plan	NOUN
ftr-464	2457	31	,	,	PUNCT
ftr-464	2457	32	and	and	CCONJ
ftr-464	2457	33	not	not	PART
ftr-464	2457	34	by	by	ADP
ftr-464	2457	35	the	the	DET
ftr-464	2457	36	liabilities	liability	NOUN
ftr-464	2457	37	accrued	accrue	VERB
ftr-464	2457	38	under	under	ADP
ftr-464	2457	39	its	its	PRON
ftr-464	2457	40	pension	pension	NOUN
ftr-464	2457	41	plan	plan	NOUN
ftr-464	2457	42	"	"	PUNCT
ftr-464	2457	43	in	in	ADP
ftr-464	2457	44	light	light	NOUN
ftr-464	2457	45	of	of	ADP
ftr-464	2457	46	the	the	DET
ftr-464	2457	47	"	"	PUNCT
ftr-464	2457	48	emphasis	emphasis	NOUN
ftr-464	2457	49	of	of	ADP
ftr-464	2457	50	section	section	NOUN
ftr-464	2457	51	404(a	404(a	PROPN
ftr-464	2457	52	)	)	PUNCT
ftr-464	2457	53	...	...	PUNCT
ftr-464	2457	54	on	on	ADP
ftr-464	2457	55	actual	actual	ADJ
ftr-464	2457	56	payment	payment	NOUN
ftr-464	2457	57	...	...	PUNCT
ftr-464	2457	58	.	.	PUNCT
ftr-464	2457	59	"	"	PUNCT
ftr-464	2458	1	i	i	PRON
ftr-464	2458	2	d.	d.	PROPN
ftr-464	2458	3	the	the	DET
ftr-464	2458	4	subsidiary	subsidiary	NOUN
ftr-464	2458	5	was	be	AUX
ftr-464	2458	6	entitled	entitle	VERB
ftr-464	2458	7	to	to	ADP
ftr-464	2458	8	a	a	DET
ftr-464	2458	9	current	current	ADJ
ftr-464	2458	10	deduction	deduction	NOUN
ftr-464	2458	11	for	for	ADP
ftr-464	2458	12	the	the	DET
ftr-464	2458	13	accrued	accrue	VERB
ftr-464	2458	14	liability	liability	NOUN
ftr-464	2458	15	under	under	ADP
ftr-464	2458	16	german	german	ADJ
ftr-464	2458	17	tax	tax	NOUN
ftr-464	2458	18	law	law	NOUN
ftr-464	2458	19	even	even	ADV
ftr-464	2458	20	though	though	SCONJ
ftr-464	2458	21	the	the	DET
ftr-464	2458	22	plan	plan	NOUN
ftr-464	2458	23	was	be	AUX
ftr-464	2458	24	not	not	PART
ftr-464	2458	25	funded	fund	VERB
ftr-464	2458	26	.	.	PUNCT
ftr-464	2459	1	i	i	PRON
ftr-464	2459	2	d.	d.	PROPN
ftr-464	2459	3	356	356	NUM
ftr-464	2459	4	.	.	PUNCT
ftr-464	2460	1	see	see	VERB
ftr-464	2460	2	s.	s.	PROPN
ftr-464	2460	3	rep	rep	PROPN
ftr-464	2460	4	.	.	PROPN
ftr-464	2460	5	no	no	PROPN
ftr-464	2460	6	.	.	NOUN
ftr-464	2460	7	1039	1039	NUM
ftr-464	2460	8	,	,	PUNCT
ftr-464	2460	9	96th	96th	ADJ
ftr-464	2460	10	cong	cong	NOUN
ftr-464	2460	11	.	.	PROPN
ftr-464	2461	1	,	,	PUNCT
ftr-464	2461	2	2d	2d	PROPN
ftr-464	2461	3	sess	sess	NOUN
ftr-464	2461	4	.	.	PUNCT
ftr-464	2462	1	10	10	NUM
ftr-464	2462	2	-	-	SYM
ftr-464	2462	3	12	12	NUM
ftr-464	2462	4	(	(	PUNCT
ftr-464	2462	5	1980	1980	NUM
ftr-464	2462	6	)	)	PUNCT
ftr-464	2463	1	[	[	X
ftr-464	2463	2	hereinafter	hereinafter	NOUN
ftr-464	2463	3	1980	1980	NUM
ftr-464	2463	4	senate	senate	PROPN
ftr-464	2463	5	report	report	NOUN
ftr-464	2463	6	]	]	PUNCT
ftr-464	2463	7	.	.	PUNCT
ftr-464	2464	1	357	357	NUM
ftr-464	2464	2	.	.	PUNCT
ftr-464	2464	3	act	act	NOUN
ftr-464	2464	4	of	of	ADP
ftr-464	2464	5	dec	dec	PROPN
ftr-464	2464	6	.	.	PROPN
ftr-464	2464	7	28	28	NUM
ftr-464	2464	8	,	,	PUNCT
ftr-464	2464	9	1980	1980	NUM
ftr-464	2464	10	,	,	PUNCT
ftr-464	2464	11	pub	pub	NOUN
ftr-464	2464	12	.	.	PUNCT
ftr-464	2465	1	l.	l.	PROPN
ftr-464	2465	2	no	no	INTJ
ftr-464	2465	3	.	.	PROPN
ftr-464	2466	1	96	96	NUM
ftr-464	2466	2	-	-	SYM
ftr-464	2466	3	603	603	NUM
ftr-464	2466	4	,	,	PUNCT
ftr-464	2466	5	§	§	PROPN
ftr-464	2466	6	2	2	NUM
ftr-464	2466	7	,	,	PUNCT
ftr-464	2466	8	94	94	NUM
ftr-464	2466	9	stat	stat	NOUN
ftr-464	2466	10	.	.	PUNCT
ftr-464	2467	1	3503	3503	NUM
ftr-464	2467	2	,	,	PUNCT
ftr-464	2467	3	3505	3505	NUM
ftr-464	2467	4	(	(	PUNCT
ftr-464	2467	5	1980	1980	NUM
ftr-464	2467	6	)	)	PUNCT
ftr-464	2467	7	.	.	PUNCT
ftr-464	2468	1	358	358	NUM
ftr-464	2468	2	.	.	PUNCT
ftr-464	2469	1	see	see	VERB
ftr-464	2469	2	irc	irc	PROPN
ftr-464	2469	3	§	§	PROPN
ftr-464	2469	4	404a(e	404a(e	PROPN
ftr-464	2469	5	)	)	PUNCT
ftr-464	2469	6	.	.	PUNCT
ftr-464	2470	1	359	359	X
ftr-464	2470	2	.	.	PUNCT
ftr-464	2471	1	i	i	PRON
ftr-464	2471	2	d.	d.	PROPN
ftr-464	2471	3	§	§	PROPN
ftr-464	2471	4	404a(b)(1	404a(b)(1	PROPN
ftr-464	2471	5	)	)	PUNCT
ftr-464	2471	6	,	,	PUNCT
ftr-464	2471	7	(	(	PUNCT
ftr-464	2471	8	5	5	NUM
ftr-464	2471	9	)	)	PUNCT
ftr-464	2471	10	.	.	PUNCT
ftr-464	2472	1	360	360	NUM
ftr-464	2472	2	.	.	PUNCT
ftr-464	2473	1	i	i	PRON
ftr-464	2473	2	d.	d.	PROPN
ftr-464	2473	3	§	§	PROPN
ftr-464	2473	4	404a(c)(1	404a(c)(1	PROPN
ftr-464	2473	5	)	)	PUNCT
ftr-464	2473	6	,	,	PUNCT
ftr-464	2473	7	(	(	PUNCT
ftr-464	2473	8	f	f	X
ftr-464	2473	9	)	)	PUNCT
ftr-464	2473	10	.	.	PUNCT
ftr-464	2474	1	some	some	DET
ftr-464	2474	2	limitations	limitation	NOUN
ftr-464	2474	3	on	on	ADP
ftr-464	2474	4	the	the	DET
ftr-464	2474	5	determination	determination	NOUN
ftr-464	2474	6	of	of	ADP
ftr-464	2474	7	the	the	DET
ftr-464	2474	8	addition	addition	NOUN
ftr-464	2474	9	to	to	ADP
ftr-464	2474	10	the	the	DET
ftr-464	2474	11	reserve	reserve	NOUN
ftr-464	2474	12	are	be	AUX
ftr-464	2474	13	set	set	VERB
ftr-464	2474	14	forth	forth	ADV
ftr-464	2474	15	in	in	ADP
ftr-464	2474	16	§	§	PROPN
ftr-464	2474	17	404a(c)(1)-(4	404a(c)(1)-(4	NUM
ftr-464	2474	18	)	)	PUNCT
ftr-464	2474	19	.	.	PUNCT
ftr-464	2475	1	[	[	X
ftr-464	2475	2	vol	vol	NOUN
ftr-464	2475	3	3:6	3:6	NUM
ftr-464	2475	4	u.s	u.s	PROPN
ftr-464	2475	5	.	.	PROPN
ftr-464	2475	6	income	income	NOUN
ftr-464	2475	7	taxation	taxation	NOUN
ftr-464	2475	8	of	of	ADP
ftr-464	2475	9	cross	cross	ADJ
ftr-464	2475	10	-	-	ADJ
ftr-464	2475	11	border	border	ADJ
ftr-464	2475	12	pensions	pension	NOUN
ftr-464	2475	13	of	of	ADP
ftr-464	2475	14	a	a	DET
ftr-464	2475	15	defined	define	VERB
ftr-464	2475	16	benefit	benefit	NOUN
ftr-464	2475	17	plan	plan	NOUN
ftr-464	2475	18	,	,	PUNCT
ftr-464	2475	19	subject	subject	ADJ
ftr-464	2475	20	to	to	ADP
ftr-464	2475	21	the	the	DET
ftr-464	2475	22	limits	limit	NOUN
ftr-464	2475	23	on	on	ADP
ftr-464	2475	24	overfunding	overfunding	NOUN
ftr-464	2475	25	in	in	ADP
ftr-464	2475	26	section	section	NOUN
ftr-464	2475	27	404(a)(1	404(a)(1	PROPN
ftr-464	2475	28	)	)	PUNCT
ftr-464	2475	29	and	and	CCONJ
ftr-464	2475	30	in	in	ADP
ftr-464	2475	31	the	the	DET
ftr-464	2475	32	case	case	NOUN
ftr-464	2475	33	of	of	ADP
ftr-464	2475	34	a	a	DET
ftr-464	2475	35	defined	define	VERB
ftr-464	2475	36	contribution	contribution	NOUN
ftr-464	2475	37	plan	plan	NOUN
ftr-464	2475	38	,	,	PUNCT
ftr-464	2475	39	subject	subject	ADJ
ftr-464	2475	40	to	to	ADP
ftr-464	2475	41	the	the	DET
ftr-464	2475	42	15	15	NUM
ftr-464	2475	43	%	%	NOUN
ftr-464	2475	44	of	of	ADP
ftr-464	2475	45	compensation	compensation	NOUN
ftr-464	2475	46	limit	limit	NOUN
ftr-464	2475	47	of	of	ADP
ftr-464	2475	48	section	section	NOUN
ftr-464	2475	49	404(a)(3)."6	404(a)(3)."6	NUM
ftr-464	2475	50	in	in	ADP
ftr-464	2475	51	any	any	DET
ftr-464	2475	52	case	case	NOUN
ftr-464	2475	53	,	,	PUNCT
ftr-464	2475	54	the	the	DET
ftr-464	2475	55	taxpayer	taxpayer	NOUN
ftr-464	2475	56	's	's	PART
ftr-464	2475	57	deduction	deduction	NOUN
ftr-464	2475	58	may	may	AUX
ftr-464	2475	59	not	not	PART
ftr-464	2475	60	exceed	exceed	VERB
ftr-464	2475	61	,	,	PUNCT
ftr-464	2475	62	on	on	ADP
ftr-464	2475	63	a	a	DET
ftr-464	2475	64	cumulative	cumulative	ADJ
ftr-464	2475	65	basis	basis	NOUN
ftr-464	2475	66	,	,	PUNCT
ftr-464	2475	67	"	"	PUNCT
ftr-464	2475	68	the	the	DET
ftr-464	2475	69	aggregate	aggregate	ADJ
ftr-464	2475	70	amount	amount	NOUN
ftr-464	2475	71	allowed	allow	VERB
ftr-464	2475	72	as	as	ADP
ftr-464	2475	73	a	a	DET
ftr-464	2475	74	deduction	deduction	NOUN
ftr-464	2475	75	under	under	ADP
ftr-464	2475	76	the	the	DET
ftr-464	2475	77	appropriate	appropriate	ADJ
ftr-464	2475	78	foreign	foreign	ADJ
ftr-464	2475	79	tax	tax	NOUN
ftr-464	2475	80	laws	law	NOUN
ftr-464	2475	81	.	.	PUNCT
ftr-464	2476	1	"32	"32	PROPN
ftr-464	2476	2	the	the	DET
ftr-464	2476	3	senate	senate	PROPN
ftr-464	2476	4	finance	finance	PROPN
ftr-464	2476	5	committee	committee	PROPN
ftr-464	2476	6	explained	explain	VERB
ftr-464	2476	7	its	its	PRON
ftr-464	2476	8	reason	reason	NOUN
ftr-464	2476	9	for	for	ADP
ftr-464	2476	10	enacting	enact	VERB
ftr-464	2476	11	section	section	NOUN
ftr-464	2476	12	404a	404a	PROPN
ftr-464	2476	13	as	as	SCONJ
ftr-464	2476	14	follows	follow	VERB
ftr-464	2476	15	:	:	PUNCT
ftr-464	2476	16	the	the	DET
ftr-464	2476	17	committee	committee	NOUN
ftr-464	2476	18	believes	believe	VERB
ftr-464	2476	19	that	that	SCONJ
ftr-464	2476	20	the	the	DET
ftr-464	2476	21	provisions	provision	NOUN
ftr-464	2476	22	of	of	ADP
ftr-464	2476	23	present	present	ADJ
ftr-464	2476	24	law	law	NOUN
ftr-464	2476	25	generally	generally	ADV
ftr-464	2476	26	applicable	applicable	ADJ
ftr-464	2476	27	to	to	ADP
ftr-464	2476	28	deferred	defer	VERB
ftr-464	2476	29	compensation	compensation	NOUN
ftr-464	2476	30	plans	plan	NOUN
ftr-464	2476	31	are	be	AUX
ftr-464	2476	32	illsuited	illsuite	VERB
ftr-464	2476	33	to	to	ADP
ftr-464	2476	34	plans	plan	NOUN
ftr-464	2476	35	maintained	maintain	VERB
ftr-464	2476	36	for	for	ADP
ftr-464	2476	37	the	the	DET
ftr-464	2476	38	benefit	benefit	NOUN
ftr-464	2476	39	of	of	ADP
ftr-464	2476	40	foreign	foreign	ADJ
ftr-464	2476	41	employees	employee	NOUN
ftr-464	2476	42	.	.	PUNCT
ftr-464	2477	1	these	these	DET
ftr-464	2477	2	plans	plan	NOUN
ftr-464	2477	3	must	must	AUX
ftr-464	2477	4	frequently	frequently	ADV
ftr-464	2477	5	comply	comply	VERB
ftr-464	2477	6	with	with	ADP
ftr-464	2477	7	provisions	provision	NOUN
ftr-464	2477	8	of	of	ADP
ftr-464	2477	9	foreign	foreign	ADJ
ftr-464	2477	10	law	law	NOUN
ftr-464	2477	11	which	which	PRON
ftr-464	2477	12	are	be	AUX
ftr-464	2477	13	either	either	CCONJ
ftr-464	2477	14	inconsistent	inconsistent	ADJ
ftr-464	2477	15	with	with	ADP
ftr-464	2477	16	u.s	u.s	PROPN
ftr-464	2477	17	.	.	PROPN
ftr-464	2477	18	law	law	NOUN
ftr-464	2477	19	or	or	CCONJ
ftr-464	2477	20	can	can	AUX
ftr-464	2477	21	be	be	AUX
ftr-464	2477	22	made	make	VERB
ftr-464	2477	23	consistent	consistent	ADJ
ftr-464	2477	24	only	only	ADV
ftr-464	2477	25	through	through	ADP
ftr-464	2477	26	the	the	DET
ftr-464	2477	27	surrender	surrender	NOUN
ftr-464	2477	28	of	of	ADP
ftr-464	2477	29	major	major	ADJ
ftr-464	2477	30	tax	tax	NOUN
ftr-464	2477	31	benefits	benefit	NOUN
ftr-464	2477	32	under	under	ADP
ftr-464	2477	33	the	the	DET
ftr-464	2477	34	foreign	foreign	ADJ
ftr-464	2477	35	system	system	NOUN
ftr-464	2477	36	.....	.....	PUNCT
ftr-464	2477	37	it	it	PRON
ftr-464	2477	38	is	be	AUX
ftr-464	2477	39	unnecessary	unnecessary	ADJ
ftr-464	2477	40	to	to	PART
ftr-464	2477	41	burden	burden	VERB
ftr-464	2477	42	qualification	qualification	NOUN
ftr-464	2477	43	for	for	ADP
ftr-464	2477	44	these	these	DET
ftr-464	2477	45	tax	tax	NOUN
ftr-464	2477	46	benefits	benefit	NOUN
ftr-464	2477	47	with	with	ADP
ftr-464	2477	48	many	many	ADJ
ftr-464	2477	49	of	of	ADP
ftr-464	2477	50	the	the	DET
ftr-464	2477	51	provisions	provision	NOUN
ftr-464	2477	52	intended	intend	VERB
ftr-464	2477	53	to	to	PART
ftr-464	2477	54	protect	protect	VERB
ftr-464	2477	55	employees	employee	NOUN
ftr-464	2477	56	and	and	CCONJ
ftr-464	2477	57	their	their	PRON
ftr-464	2477	58	beneficiaries	beneficiary	NOUN
ftr-464	2477	59	applicable	applicable	ADJ
ftr-464	2477	60	to	to	ADP
ftr-464	2477	61	domestic	domestic	ADJ
ftr-464	2477	62	plans	plan	NOUN
ftr-464	2477	63	.	.	PUNCT
ftr-464	2478	1	6	6	NUM
ftr-464	2478	2	'	'	PUNCT
ftr-464	2478	3	similarly	similarly	ADV
ftr-464	2478	4	,	,	PUNCT
ftr-464	2478	5	congressman	congressman	NOUN
ftr-464	2478	6	barber	barber	PROPN
ftr-464	2478	7	conable	conable	PROPN
ftr-464	2478	8	,	,	PUNCT
ftr-464	2478	9	jr	jr	PROPN
ftr-464	2478	10	.	.	PROPN
ftr-464	2478	11	,	,	PUNCT
ftr-464	2478	12	stated	state	VERB
ftr-464	2478	13	that	that	SCONJ
ftr-464	2478	14	foreign	foreign	ADJ
ftr-464	2478	15	plans	plan	NOUN
ftr-464	2478	16	for	for	ADP
ftr-464	2478	17	foreign	foreign	ADJ
ftr-464	2478	18	employees	employee	NOUN
ftr-464	2478	19	should	should	AUX
ftr-464	2478	20	not	not	PART
ftr-464	2478	21	have	have	VERB
ftr-464	2478	22	to	to	PART
ftr-464	2478	23	"	"	PUNCT
ftr-464	2478	24	comply	comply	VERB
ftr-464	2478	25	with	with	ADP
ftr-464	2478	26	those	those	DET
ftr-464	2478	27	u.s	u.s	PROPN
ftr-464	2478	28	.	.	PROPN
ftr-464	2478	29	deduction	deduction	NOUN
ftr-464	2478	30	rules	rule	NOUN
ftr-464	2478	31	that	that	PRON
ftr-464	2478	32	are	be	AUX
ftr-464	2478	33	motivated	motivate	VERB
ftr-464	2478	34	by	by	ADP
ftr-464	2478	35	u.s	u.s	PROPN
ftr-464	2478	36	.	.	PROPN
ftr-464	2478	37	social	social	ADJ
ftr-464	2478	38	policy	policy	NOUN
ftr-464	2478	39	concerns	concern	NOUN
ftr-464	2478	40	rather	rather	ADV
ftr-464	2478	41	than	than	ADP
ftr-464	2478	42	general	general	ADJ
ftr-464	2478	43	u.s	u.s	PROPN
ftr-464	2478	44	.	.	PROPN
ftr-464	2478	45	tax	tax	NOUN
ftr-464	2478	46	policy	policy	NOUN
ftr-464	2478	47	with	with	ADP
ftr-464	2478	48	respect	respect	NOUN
ftr-464	2478	49	to	to	ADP
ftr-464	2478	50	the	the	DET
ftr-464	2478	51	appropriate	appropriate	ADJ
ftr-464	2478	52	calculation	calculation	NOUN
ftr-464	2478	53	of	of	ADP
ftr-464	2478	54	taxable	taxable	ADJ
ftr-464	2478	55	income	income	NOUN
ftr-464	2478	56	for	for	ADP
ftr-464	2478	57	the	the	DET
ftr-464	2478	58	period	period	NOUN
ftr-464	2478	59	.	.	PUNCT
ftr-464	2479	1	"3	"3	NOUN
ftr-464	2479	2	"	"	PUNCT
ftr-464	2479	3	perhaps	perhaps	ADV
ftr-464	2479	4	not	not	PART
ftr-464	2479	5	surprisingly	surprisingly	ADV
ftr-464	2479	6	,	,	PUNCT
ftr-464	2479	7	the	the	DET
ftr-464	2479	8	diversity	diversity	NOUN
ftr-464	2479	9	of	of	ADP
ftr-464	2479	10	foreign	foreign	ADJ
ftr-464	2479	11	rules	rule	NOUN
ftr-464	2479	12	regarding	regard	VERB
ftr-464	2479	13	pension	pension	NOUN
ftr-464	2479	14	plans	plan	NOUN
ftr-464	2479	15	has	have	AUX
ftr-464	2479	16	made	make	VERB
ftr-464	2479	17	it	it	PRON
ftr-464	2479	18	difficult	difficult	ADJ
ftr-464	2479	19	and	and	CCONJ
ftr-464	2479	20	controversial	controversial	ADJ
ftr-464	2479	21	to	to	PART
ftr-464	2479	22	apply	apply	VERB
ftr-464	2479	23	even	even	ADV
ftr-464	2479	24	the	the	DET
ftr-464	2479	25	stripped	strip	VERB
ftr-464	2479	26	-	-	PUNCT
ftr-464	2479	27	down	down	ADP
ftr-464	2479	28	requirements	requirement	NOUN
ftr-464	2479	29	of	of	ADP
ftr-464	2479	30	section	section	NOUN
ftr-464	2479	31	404a	404a	PROPN
ftr-464	2479	32	to	to	ADP
ftr-464	2479	33	foreign	foreign	ADJ
ftr-464	2479	34	pension	pension	NOUN
ftr-464	2479	35	plans	plan	NOUN
ftr-464	2479	36	.	.	PUNCT
ftr-464	2480	1	proposed	propose	VERB
ftr-464	2480	2	regulations	regulation	NOUN
ftr-464	2480	3	issued	issue	VERB
ftr-464	2480	4	in	in	ADP
ftr-464	2480	5	1985"6	1985"6	NUM
ftr-464	2480	6	were	be	AUX
ftr-464	2480	7	withdrawn	withdraw	VERB
ftr-464	2480	8	and	and	CCONJ
ftr-464	2480	9	replaced	replace	VERB
ftr-464	2480	10	by	by	ADP
ftr-464	2480	11	361	361	NUM
ftr-464	2480	12	.	.	PUNCT
ftr-464	2481	1	irc	irc	PROPN
ftr-464	2481	2	§	§	PROPN
ftr-464	2481	3	404a(b)(3	404a(b)(3	NUM
ftr-464	2481	4	)	)	PUNCT
ftr-464	2481	5	.	.	PUNCT
ftr-464	2482	1	362	362	NUM
ftr-464	2482	2	.	.	PUNCT
ftr-464	2483	1	i	i	PRON
ftr-464	2483	2	d.	d.	PROPN
ftr-464	2483	3	§	§	PROPN
ftr-464	2483	4	404a(d	404a(d	PROPN
ftr-464	2483	5	)	)	PUNCT
ftr-464	2483	6	.	.	PUNCT
ftr-464	2484	1	in	in	ADP
ftr-464	2484	2	order	order	NOUN
ftr-464	2484	3	that	that	SCONJ
ftr-464	2484	4	the	the	DET
ftr-464	2484	5	irs	irs	PROPN
ftr-464	2484	6	may	may	AUX
ftr-464	2484	7	monitor	monitor	VERB
ftr-464	2484	8	satisfaction	satisfaction	NOUN
ftr-464	2484	9	of	of	ADP
ftr-464	2484	10	this	this	DET
ftr-464	2484	11	requirement	requirement	NOUN
ftr-464	2484	12	,	,	PUNCT
ftr-464	2484	13	the	the	DET
ftr-464	2484	14	employer	employer	NOUN
ftr-464	2484	15	is	be	AUX
ftr-464	2484	16	required	require	VERB
ftr-464	2484	17	to	to	PART
ftr-464	2484	18	furnish	furnish	VERB
ftr-464	2484	19	"	"	PUNCT
ftr-464	2484	20	a	a	DET
ftr-464	2484	21	statement	statement	NOUN
ftr-464	2484	22	from	from	ADP
ftr-464	2484	23	the	the	DET
ftr-464	2484	24	foreign	foreign	ADJ
ftr-464	2484	25	tax	tax	NOUN
ftr-464	2484	26	authorities	authority	NOUN
ftr-464	2484	27	specifying	specify	VERB
ftr-464	2484	28	the	the	DET
ftr-464	2484	29	amount	amount	NOUN
ftr-464	2484	30	of	of	ADP
ftr-464	2484	31	the	the	DET
ftr-464	2484	32	deduction	deduction	NOUN
ftr-464	2484	33	allowed	allow	VERB
ftr-464	2484	34	in	in	ADP
ftr-464	2484	35	computing	compute	VERB
ftr-464	2484	36	taxable	taxable	ADJ
ftr-464	2484	37	income	income	NOUN
ftr-464	2484	38	under	under	ADP
ftr-464	2484	39	foreign	foreign	ADJ
ftr-464	2484	40	law	law	NOUN
ftr-464	2484	41	for	for	ADP
ftr-464	2484	42	such	such	ADJ
ftr-464	2484	43	year	year	NOUN
ftr-464	2484	44	,	,	PUNCT
ftr-464	2484	45	"	"	PUNCT
ftr-464	2484	46	a	a	DET
ftr-464	2484	47	copy	copy	NOUN
ftr-464	2484	48	of	of	ADP
ftr-464	2484	49	the	the	DET
ftr-464	2484	50	foreign	foreign	ADJ
ftr-464	2484	51	tax	tax	NOUN
ftr-464	2484	52	return	return	NOUN
ftr-464	2484	53	showing	show	VERB
ftr-464	2484	54	the	the	DET
ftr-464	2484	55	deduction	deduction	NOUN
ftr-464	2484	56	"	"	PUNCT
ftr-464	2484	57	as	as	ADP
ftr-464	2484	58	a	a	DET
ftr-464	2484	59	separate	separate	ADJ
ftr-464	2484	60	identifiable	identifiable	ADJ
ftr-464	2484	61	item	item	NOUN
ftr-464	2484	62	,	,	PUNCT
ftr-464	2484	63	"	"	PUNCT
ftr-464	2484	64	or	or	CCONJ
ftr-464	2484	65	some	some	DET
ftr-464	2484	66	other	other	ADJ
ftr-464	2484	67	evidence	evidence	NOUN
ftr-464	2484	68	of	of	ADP
ftr-464	2484	69	the	the	DET
ftr-464	2484	70	amount	amount	NOUN
ftr-464	2484	71	of	of	ADP
ftr-464	2484	72	the	the	DET
ftr-464	2484	73	deduction	deduction	NOUN
ftr-464	2484	74	that	that	PRON
ftr-464	2484	75	is	be	AUX
ftr-464	2484	76	viewed	view	VERB
ftr-464	2484	77	as	as	ADP
ftr-464	2484	78	sufficient	sufficient	ADJ
ftr-464	2484	79	under	under	ADP
ftr-464	2484	80	regulations	regulation	NOUN
ftr-464	2484	81	.	.	PUNCT
ftr-464	2485	1	i	i	PRON
ftr-464	2485	2	d.	d.	PROPN
ftr-464	2485	3	§	§	PROPN
ftr-464	2485	4	404a(g)(2	404a(g)(2	PROPN
ftr-464	2485	5	)	)	PUNCT
ftr-464	2485	6	.	.	PUNCT
ftr-464	2486	1	363	363	NUM
ftr-464	2486	2	.	.	X
ftr-464	2486	3	1980	1980	NUM
ftr-464	2486	4	senate	senate	PROPN
ftr-464	2486	5	report	report	NOUN
ftr-464	2486	6	,	,	PUNCT
ftr-464	2486	7	supra	supra	PROPN
ftr-464	2486	8	note	note	NOUN
ftr-464	2486	9	356	356	NUM
ftr-464	2486	10	,	,	PUNCT
ftr-464	2486	11	at	at	ADP
ftr-464	2486	12	12	12	NUM
ftr-464	2486	13	.	.	PUNCT
ftr-464	2486	14	364	364	NUM
ftr-464	2486	15	.	.	PUNCT
ftr-464	2486	16	minor	minor	ADJ
ftr-464	2486	17	tax	tax	NOUN
ftr-464	2486	18	bills	bill	NOUN
ftr-464	2486	19	:	:	PUNCT
ftr-464	2486	20	hearings	hearing	NOUN
ftr-464	2486	21	before	before	ADP
ftr-464	2486	22	the	the	DET
ftr-464	2486	23	subcommittee	subcommittee	NOUN
ftr-464	2486	24	on	on	ADP
ftr-464	2486	25	select	select	ADJ
ftr-464	2486	26	revenue	revenue	NOUN
ftr-464	2486	27	measures	measure	NOUN
ftr-464	2486	28	of	of	ADP
ftr-464	2486	29	the	the	DET
ftr-464	2486	30	committee	committee	NOUN
ftr-464	2486	31	on	on	ADP
ftr-464	2486	32	ways	way	NOUN
ftr-464	2486	33	and	and	CCONJ
ftr-464	2486	34	means	mean	NOUN
ftr-464	2486	35	,	,	PUNCT
ftr-464	2486	36	96th	96th	ADJ
ftr-464	2486	37	cong	cong	NOUN
ftr-464	2486	38	.	.	PROPN
ftr-464	2486	39	,	,	PUNCT
ftr-464	2486	40	2d	2d	PROPN
ftr-464	2486	41	sess	sess	NOUN
ftr-464	2486	42	.	.	PUNCT
ftr-464	2487	1	143	143	NUM
ftr-464	2487	2	,	,	PUNCT
ftr-464	2487	3	162	162	NUM
ftr-464	2487	4	(	(	PUNCT
ftr-464	2487	5	1980	1980	NUM
ftr-464	2487	6	)	)	PUNCT
ftr-464	2487	7	(	(	PUNCT
ftr-464	2487	8	statement	statement	NOUN
ftr-464	2487	9	of	of	ADP
ftr-464	2487	10	rep	rep	PROPN
ftr-464	2487	11	.	.	PROPN
ftr-464	2487	12	barber	barber	PROPN
ftr-464	2487	13	conable	conable	PROPN
ftr-464	2487	14	,	,	PUNCT
ftr-464	2487	15	jr	jr	PROPN
ftr-464	2487	16	.	.	PUNCT
ftr-464	2487	17	)	)	PUNCT
ftr-464	2487	18	.	.	PUNCT
ftr-464	2488	1	see	see	VERB
ftr-464	2488	2	generally	generally	ADV
ftr-464	2488	3	gliksberg	gliksberg	ADJ
ftr-464	2488	4	,	,	PUNCT
ftr-464	2488	5	supra	supra	PROPN
ftr-464	2488	6	note	note	NOUN
ftr-464	2488	7	205	205	NUM
ftr-464	2488	8	.	.	PUNCT
ftr-464	2489	1	at	at	ADP
ftr-464	2489	2	472	472	NUM
ftr-464	2489	3	(	(	PUNCT
ftr-464	2489	4	noting	note	VERB
ftr-464	2489	5	that	that	SCONJ
ftr-464	2489	6	"	"	PUNCT
ftr-464	2489	7	the	the	DET
ftr-464	2489	8	objects	object	NOUN
ftr-464	2489	9	of	of	ADP
ftr-464	2489	10	social	social	ADJ
ftr-464	2489	11	policy	policy	NOUN
ftr-464	2489	12	are	be	AUX
ftr-464	2489	13	,	,	PUNCT
ftr-464	2489	14	as	as	ADP
ftr-464	2489	15	a	a	DET
ftr-464	2489	16	rule	rule	NOUN
ftr-464	2489	17	,	,	PUNCT
ftr-464	2489	18	local	local	ADJ
ftr-464	2489	19	residents	resident	NOUN
ftr-464	2489	20	or	or	CCONJ
ftr-464	2489	21	citizens	citizen	NOUN
ftr-464	2489	22	"	"	PUNCT
ftr-464	2489	23	)	)	PUNCT
ftr-464	2489	24	.	.	PUNCT
ftr-464	2490	1	gliksberg	gliksberg	PROPN
ftr-464	2490	2	argues	argue	VERB
ftr-464	2490	3	,	,	PUNCT
ftr-464	2490	4	for	for	ADP
ftr-464	2490	5	example	example	NOUN
ftr-464	2490	6	,	,	PUNCT
ftr-464	2490	7	that	that	SCONJ
ftr-464	2490	8	"	"	PUNCT
ftr-464	2490	9	it	it	PRON
ftr-464	2490	10	is	be	AUX
ftr-464	2490	11	substantially	substantially	ADV
ftr-464	2490	12	right	right	ADJ
ftr-464	2490	13	that	that	DET
ftr-464	2490	14	redistribution	redistribution	NOUN
ftr-464	2490	15	of	of	ADP
ftr-464	2490	16	income	income	NOUN
ftr-464	2490	17	within	within	ADP
ftr-464	2490	18	society	society	NOUN
ftr-464	2490	19	should	should	AUX
ftr-464	2490	20	apply	apply	VERB
ftr-464	2490	21	to	to	ADP
ftr-464	2490	22	all	all	DET
ftr-464	2490	23	the	the	DET
ftr-464	2490	24	income	income	NOUN
ftr-464	2490	25	of	of	ADP
ftr-464	2490	26	the	the	DET
ftr-464	2490	27	members	member	NOUN
ftr-464	2490	28	of	of	ADP
ftr-464	2490	29	that	that	DET
ftr-464	2490	30	society	society	NOUN
ftr-464	2490	31	,	,	PUNCT
ftr-464	2490	32	because	because	SCONJ
ftr-464	2490	33	they	they	PRON
ftr-464	2490	34	,	,	PUNCT
ftr-464	2490	35	and	and	CCONJ
ftr-464	2490	36	not	not	PART
ftr-464	2490	37	foreign	foreign	ADJ
ftr-464	2490	38	residents	resident	NOUN
ftr-464	2490	39	,	,	PUNCT
ftr-464	2490	40	are	be	AUX
ftr-464	2490	41	the	the	DET
ftr-464	2490	42	object	object	NOUN
ftr-464	2490	43	of	of	ADP
ftr-464	2490	44	the	the	DET
ftr-464	2490	45	redistribution	redistribution	NOUN
ftr-464	2490	46	.	.	PUNCT
ftr-464	2490	47	"	"	PUNCT
ftr-464	2491	1	i	i	PRON
ftr-464	2491	2	d.	d.	PROPN
ftr-464	2491	3	at	at	ADP
ftr-464	2491	4	473	473	NUM
ftr-464	2491	5	.	.	PUNCT
ftr-464	2492	1	365	365	NUM
ftr-464	2492	2	.	.	PUNCT
ftr-464	2493	1	see	see	VERB
ftr-464	2493	2	50	50	NUM
ftr-464	2493	3	fed	feed	VERB
ftr-464	2493	4	.	.	PUNCT
ftr-464	2494	1	reg	reg	PROPN
ftr-464	2494	2	.	.	PUNCT
ftr-464	2495	1	13,821	13,821	NUM
ftr-464	2495	2	(	(	PUNCT
ftr-464	2495	3	1985	1985	NUM
ftr-464	2495	4	)	)	PUNCT
ftr-464	2495	5	(	(	PUNCT
ftr-464	2495	6	to	to	PART
ftr-464	2495	7	be	be	AUX
ftr-464	2495	8	codified	codify	VERB
ftr-464	2495	9	at	at	ADP
ftr-464	2495	10	26	26	NUM
ftr-464	2495	11	c.f.r	c.f.r	NOUN
ftr-464	2495	12	.	.	PUNCT
ftr-464	2496	1	pt	pt	PROPN
ftr-464	2496	2	.	.	PROPN
ftr-464	2496	3	1	1	NUM
ftr-464	2496	4	)	)	PUNCT
ftr-464	2496	5	(	(	PUNCT
ftr-464	2496	6	proposed	propose	VERB
ftr-464	2496	7	apr	apr	PROPN
ftr-464	2496	8	.	.	PROPN
ftr-464	2496	9	8	8	NUM
ftr-464	2496	10	,	,	PUNCT
ftr-464	2496	11	1985	1985	NUM
ftr-464	2496	12	)	)	PUNCT
ftr-464	2496	13	.	.	PUNCT
ftr-464	2497	1	19961	19961	NUM
ftr-464	2497	2	florida	florida	PROPN
ftr-464	2497	3	tax	tax	NOUN
ftr-464	2497	4	review	review	NOUN
ftr-464	2497	5	new	new	ADJ
ftr-464	2497	6	proposed	propose	VERB
ftr-464	2497	7	regulations	regulation	NOUN
ftr-464	2497	8	in	in	ADP
ftr-464	2497	9	1993.3	1993.3	NUM
ftr-464	2497	10	'	'	PART
ftr-464	2497	11	6	6	NUM
ftr-464	2497	12	both	both	DET
ftr-464	2497	13	sets	set	NOUN
ftr-464	2497	14	of	of	ADP
ftr-464	2497	15	regulations	regulation	NOUN
ftr-464	2497	16	have	have	AUX
ftr-464	2497	17	aroused	arouse	VERB
ftr-464	2497	18	considerable	considerable	ADJ
ftr-464	2497	19	criticism	criticism	NOUN
ftr-464	2497	20	from	from	ADP
ftr-464	2497	21	u.s	u.s	PROPN
ftr-464	2497	22	.	.	PROPN
ftr-464	2497	23	multinationals	multinational	NOUN
ftr-464	2497	24	.	.	PUNCT
ftr-464	2498	1	67	67	NUM
ftr-464	2498	2	some	some	PRON
ftr-464	2498	3	have	have	AUX
ftr-464	2498	4	argued	argue	VERB
ftr-464	2498	5	that	that	SCONJ
ftr-464	2498	6	366	366	NUM
ftr-464	2498	7	.	.	PUNCT
ftr-464	2499	1	see	see	VERB
ftr-464	2499	2	58	58	NUM
ftr-464	2499	3	fed	fed	PROPN
ftr-464	2499	4	.	.	PUNCT
ftr-464	2500	1	reg	reg	PROPN
ftr-464	2500	2	.	.	PROPN
ftr-464	2501	1	27,219	27,219	NUM
ftr-464	2501	2	(	(	PUNCT
ftr-464	2501	3	1993	1993	NUM
ftr-464	2501	4	)	)	PUNCT
ftr-464	2501	5	(	(	PUNCT
ftr-464	2501	6	to	to	PART
ftr-464	2501	7	be	be	AUX
ftr-464	2501	8	codified	codify	VERB
ftr-464	2501	9	at	at	ADP
ftr-464	2501	10	26	26	NUM
ftr-464	2501	11	c.f.r	c.f.r	NOUN
ftr-464	2501	12	.	.	PUNCT
ftr-464	2502	1	pt	pt	PROPN
ftr-464	2502	2	.	.	PROPN
ftr-464	2502	3	1	1	NUM
ftr-464	2502	4	)	)	PUNCT
ftr-464	2502	5	(	(	PUNCT
ftr-464	2502	6	proposed	propose	VERB
ftr-464	2502	7	may	may	PROPN
ftr-464	2502	8	7	7	NUM
ftr-464	2502	9	,	,	PUNCT
ftr-464	2502	10	1993	1993	NUM
ftr-464	2502	11	)	)	PUNCT
ftr-464	2502	12	.	.	PUNCT
ftr-464	2503	1	in	in	ADP
ftr-464	2503	2	september	september	PROPN
ftr-464	2503	3	1996	1996	NUM
ftr-464	2503	4	,	,	PUNCT
ftr-464	2503	5	the	the	DET
ftr-464	2503	6	irs	irs	PROPN
ftr-464	2503	7	supplemented	supplement	VERB
ftr-464	2503	8	these	these	DET
ftr-464	2503	9	proposed	propose	VERB
ftr-464	2503	10	regulations	regulation	NOUN
ftr-464	2503	11	with	with	ADP
ftr-464	2503	12	proposed	propose	VERB
ftr-464	2503	13	regulations	regulation	NOUN
ftr-464	2503	14	specifying	specify	VERB
ftr-464	2503	15	the	the	DET
ftr-464	2503	16	limited	limited	ADJ
ftr-464	2503	17	circumstances	circumstance	NOUN
ftr-464	2503	18	in	in	ADP
ftr-464	2503	19	which	which	PRON
ftr-464	2503	20	an	an	DET
ftr-464	2503	21	employer	employer	NOUN
ftr-464	2503	22	is	be	AUX
ftr-464	2503	23	treated	treat	VERB
ftr-464	2503	24	as	as	ADP
ftr-464	2503	25	owner	owner	NOUN
ftr-464	2503	26	of	of	ADP
ftr-464	2503	27	a	a	DET
ftr-464	2503	28	foreign	foreign	ADJ
ftr-464	2503	29	employees	employee	NOUN
ftr-464	2503	30	'	'	PART
ftr-464	2503	31	trust	trust	NOUN
ftr-464	2503	32	.	.	PUNCT
ftr-464	2504	1	see	see	VERB
ftr-464	2504	2	1996	1996	NUM
ftr-464	2504	3	proposed	propose	VERB
ftr-464	2504	4	rulemaking	rulemaking	NOUN
ftr-464	2504	5	,	,	PUNCT
ftr-464	2504	6	supra	supra	PROPN
ftr-464	2504	7	note	note	PROPN
ftr-464	2504	8	22	22	NUM
ftr-464	2504	9	,	,	PUNCT
ftr-464	2504	10	38	38	NUM
ftr-464	2504	11	-	-	SYM
ftr-464	2504	12	54	54	NUM
ftr-464	2504	13	.	.	PUNCT
ftr-464	2505	1	generally	generally	ADV
ftr-464	2505	2	,	,	PUNCT
ftr-464	2505	3	these	these	DET
ftr-464	2505	4	circumstances	circumstance	NOUN
ftr-464	2505	5	are	be	AUX
ftr-464	2505	6	(	(	PUNCT
ftr-464	2505	7	a	a	X
ftr-464	2505	8	)	)	PUNCT
ftr-464	2505	9	when	when	SCONJ
ftr-464	2505	10	the	the	DET
ftr-464	2505	11	employer	employer	NOUN
ftr-464	2505	12	is	be	AUX
ftr-464	2505	13	a	a	DET
ftr-464	2505	14	u.s	u.s	PROPN
ftr-464	2505	15	.	.	PROPN
ftr-464	2505	16	employer	employer	NOUN
ftr-464	2505	17	or	or	CCONJ
ftr-464	2505	18	a	a	DET
ftr-464	2505	19	foreign	foreign	ADJ
ftr-464	2505	20	employer	employer	NOUN
ftr-464	2505	21	that	that	PRON
ftr-464	2505	22	is	be	AUX
ftr-464	2505	23	a	a	DET
ftr-464	2505	24	cfc	cfc	NOUN
ftr-464	2505	25	and	and	CCONJ
ftr-464	2505	26	plan	plan	VERB
ftr-464	2505	27	funding	funding	NOUN
ftr-464	2505	28	is	be	AUX
ftr-464	2505	29	excessive	excessive	ADJ
ftr-464	2505	30	,	,	PUNCT
ftr-464	2505	31	or	or	CCONJ
ftr-464	2505	32	(	(	PUNCT
ftr-464	2505	33	b	b	NOUN
ftr-464	2505	34	)	)	PUNCT
ftr-464	2505	35	where	where	SCONJ
ftr-464	2505	36	a	a	DET
ftr-464	2505	37	foreign	foreign	ADJ
ftr-464	2505	38	employer	employer	NOUN
ftr-464	2505	39	transfer	transfer	NOUN
ftr-464	2505	40	assets	asset	NOUN
ftr-464	2505	41	to	to	ADP
ftr-464	2505	42	the	the	DET
ftr-464	2505	43	trust	trust	NOUN
ftr-464	2505	44	"	"	PUNCT
ftr-464	2505	45	with	with	ADP
ftr-464	2505	46	a	a	DET
ftr-464	2505	47	principal	principal	ADJ
ftr-464	2505	48	purpose	purpose	NOUN
ftr-464	2505	49	of	of	ADP
ftr-464	2505	50	avoiding	avoid	VERB
ftr-464	2505	51	the	the	DET
ftr-464	2505	52	pfic	pfic	NOUN
ftr-464	2505	53	rules	rule	NOUN
ftr-464	2505	54	.	.	PUNCT
ftr-464	2505	55	"	"	PUNCT
ftr-464	2506	1	i	i	PRON
ftr-464	2506	2	d.	d.	PROPN
ftr-464	2506	3	h	h	PROPN
ftr-464	2506	4	35	35	NUM
ftr-464	2506	5	-	-	SYM
ftr-464	2506	6	36	36	NUM
ftr-464	2506	7	,	,	PUNCT
ftr-464	2506	8	45	45	NUM
ftr-464	2506	9	-	-	SYM
ftr-464	2506	10	46	46	NUM
ftr-464	2506	11	.	.	PUNCT
ftr-464	2506	12	367	367	NUM
ftr-464	2506	13	.	.	PUNCT
ftr-464	2507	1	for	for	ADP
ftr-464	2507	2	criticism	criticism	NOUN
ftr-464	2507	3	of	of	ADP
ftr-464	2507	4	the	the	DET
ftr-464	2507	5	1993	1993	NUM
ftr-464	2507	6	regulations	regulation	NOUN
ftr-464	2507	7	at	at	ADP
ftr-464	2507	8	the	the	DET
ftr-464	2507	9	public	public	ADJ
ftr-464	2507	10	hearing	hearing	NOUN
ftr-464	2507	11	on	on	ADP
ftr-464	2507	12	oct	oct	PROPN
ftr-464	2507	13	.	.	PROPN
ftr-464	2507	14	5	5	NUM
ftr-464	2507	15	,	,	PUNCT
ftr-464	2507	16	1993	1993	NUM
ftr-464	2507	17	,	,	PUNCT
ftr-464	2507	18	see	see	VERB
ftr-464	2507	19	irs	irs	PROPN
ftr-464	2507	20	'	'	PART
ftr-464	2507	21	proposed	propose	VERB
ftr-464	2507	22	foreign	foreign	ADJ
ftr-464	2507	23	deferred	defer	VERB
ftr-464	2507	24	plan	plan	NOUN
ftr-464	2507	25	rules	rule	NOUN
ftr-464	2507	26	may	may	AUX
ftr-464	2507	27	be	be	AUX
ftr-464	2507	28	costly	costly	ADJ
ftr-464	2507	29	,	,	PUNCT
ftr-464	2507	30	perpetuate	perpetuate	VERB
ftr-464	2507	31	"	"	PUNCT
ftr-464	2507	32	ugly	ugly	ADJ
ftr-464	2507	33	american	american	ADJ
ftr-464	2507	34	,	,	PUNCT
ftr-464	2507	35	"	"	PUNCT
ftr-464	2507	36	bna	bna	PROPN
ftr-464	2507	37	pensions	pension	NOUN
ftr-464	2507	38	&	&	CCONJ
ftr-464	2507	39	benefits	benefits	PROPN
ftr-464	2507	40	daily	daily	PROPN
ftr-464	2507	41	(	(	PUNCT
ftr-464	2507	42	oct	oct	PROPN
ftr-464	2507	43	.	.	PROPN
ftr-464	2507	44	7	7	NUM
ftr-464	2507	45	,	,	PUNCT
ftr-464	2507	46	1993	1993	NUM
ftr-464	2507	47	)	)	PUNCT
ftr-464	2507	48	(	(	PUNCT
ftr-464	2507	49	lexis	lexis	X
ftr-464	2507	50	,	,	PUNCT
ftr-464	2507	51	bna	bna	PROPN
ftr-464	2507	52	library	library	NOUN
ftr-464	2507	53	,	,	PUNCT
ftr-464	2507	54	bnapen	bnapen	ADJ
ftr-464	2507	55	file	file	NOUN
ftr-464	2507	56	)	)	PUNCT
ftr-464	2507	57	;	;	PUNCT
ftr-464	2507	58	meegan	meegan	PROPN
ftr-464	2507	59	m.	m.	NOUN
ftr-464	2507	60	reilly	reilly	PROPN
ftr-464	2507	61	,	,	PUNCT
ftr-464	2507	62	imposing	impose	VERB
ftr-464	2507	63	u.s	u.s	PROPN
ftr-464	2507	64	.	.	PROPN
ftr-464	2507	65	pension	pension	NOUN
ftr-464	2507	66	concepts	concept	NOUN
ftr-464	2507	67	on	on	ADP
ftr-464	2507	68	foreign	foreign	ADJ
ftr-464	2507	69	plans	plan	NOUN
ftr-464	2507	70	"	"	PUNCT
ftr-464	2507	71	smacks	smack	NOUN
ftr-464	2507	72	of	of	ADP
ftr-464	2507	73	ugly	ugly	ADJ
ftr-464	2507	74	-	-	PUNCT
ftr-464	2507	75	americanism	americanism	NOUN
ftr-464	2507	76	,	,	PUNCT
ftr-464	2507	77	"	"	PUNCT
ftr-464	2507	78	irs	irs	PROPN
ftr-464	2507	79	told	tell	VERB
ftr-464	2507	80	,	,	PUNCT
ftr-464	2507	81	93	93	NUM
ftr-464	2507	82	tni	tni	NOUN
ftr-464	2507	83	194	194	NUM
ftr-464	2507	84	-	-	SYM
ftr-464	2507	85	1	1	NUM
ftr-464	2507	86	(	(	PUNCT
ftr-464	2507	87	oct	oct	PROPN
ftr-464	2507	88	.	.	PROPN
ftr-464	2507	89	7	7	NUM
ftr-464	2507	90	,	,	PUNCT
ftr-464	2507	91	1993	1993	NUM
ftr-464	2507	92	)	)	PUNCT
ftr-464	2507	93	;	;	PUNCT
ftr-464	2507	94	unofficial	unofficial	ADJ
ftr-464	2507	95	transcript	transcript	NOUN
ftr-464	2507	96	of	of	ADP
ftr-464	2507	97	irs	irs	PROPN
ftr-464	2507	98	hearing	hear	VERB
ftr-464	2507	99	on	on	ADP
ftr-464	2507	100	nonresident	nonresident	ADJ
ftr-464	2507	101	pensions	pension	NOUN
ftr-464	2507	102	,	,	PUNCT
ftr-464	2507	103	93	93	NUM
ftr-464	2507	104	tni	tni	NOUN
ftr-464	2507	105	197	197	NUM
ftr-464	2507	106	-	-	SYM
ftr-464	2507	107	10	10	NUM
ftr-464	2507	108	(	(	PUNCT
ftr-464	2507	109	oct	oct	PROPN
ftr-464	2507	110	.	.	PROPN
ftr-464	2507	111	5	5	NUM
ftr-464	2507	112	,	,	PUNCT
ftr-464	2507	113	1993	1993	NUM
ftr-464	2507	114	)	)	PUNCT
ftr-464	2507	115	(	(	PUNCT
ftr-464	2507	116	lexis	lexis	X
ftr-464	2507	117	,	,	PUNCT
ftr-464	2507	118	fedtax	fedtax	NOUN
ftr-464	2507	119	library	library	NOUN
ftr-464	2507	120	,	,	PUNCT
ftr-464	2507	121	tni	tni	NOUN
ftr-464	2507	122	file	file	NOUN
ftr-464	2507	123	)	)	PUNCT
ftr-464	2507	124	.	.	PUNCT
ftr-464	2508	1	for	for	ADP
ftr-464	2508	2	criticism	criticism	NOUN
ftr-464	2508	3	of	of	ADP
ftr-464	2508	4	the	the	DET
ftr-464	2508	5	1985	1985	NUM
ftr-464	2508	6	regulations	regulation	NOUN
ftr-464	2508	7	,	,	PUNCT
ftr-464	2508	8	see	see	VERB
ftr-464	2508	9	e.g.	e.g.	ADV
ftr-464	2508	10	,	,	PUNCT
ftr-464	2508	11	sam	sam	PROPN
ftr-464	2508	12	goodley	goodley	PROPN
ftr-464	2508	13	,	,	PUNCT
ftr-464	2508	14	irs	irs	PROPN
ftr-464	2508	15	hears	hear	VERB
ftr-464	2508	16	unanimous	unanimous	ADJ
ftr-464	2508	17	criticism	criticism	NOUN
ftr-464	2508	18	of	of	ADP
ftr-464	2508	19	"	"	PUNCT
ftr-464	2508	20	all	all	DET
ftr-464	2508	21	or	or	CCONJ
ftr-464	2508	22	nothing	nothing	PRON
ftr-464	2508	23	"	"	PUNCT
ftr-464	2508	24	election	election	NOUN
ftr-464	2508	25	rule	rule	NOUN
ftr-464	2508	26	in	in	ADP
ftr-464	2508	27	sec	sec	PROPN
ftr-464	2508	28	.	.	PROPN
ftr-464	2509	1	404a	404a	PROPN
ftr-464	2509	2	foreign	foreign	ADJ
ftr-464	2509	3	plan	plan	NOUN
ftr-464	2509	4	regs	reg	NOUN
ftr-464	2509	5	.	.	PUNCT
ftr-464	2509	6	,	,	PUNCT
ftr-464	2509	7	85	85	NUM
ftr-464	2509	8	tni	tni	NOUN
ftr-464	2509	9	33	33	NUM
ftr-464	2509	10	-	-	SYM
ftr-464	2509	11	4	4	NUM
ftr-464	2509	12	(	(	PUNCT
ftr-464	2509	13	sept	sept	PROPN
ftr-464	2509	14	.	.	PROPN
ftr-464	2509	15	25	25	NUM
ftr-464	2509	16	,	,	PUNCT
ftr-464	2509	17	1985	1985	NUM
ftr-464	2509	18	)	)	PUNCT
ftr-464	2509	19	(	(	PUNCT
ftr-464	2509	20	lexis	lexis	X
ftr-464	2509	21	,	,	PUNCT
ftr-464	2509	22	fedtax	fedtax	NOUN
ftr-464	2509	23	library	library	NOUN
ftr-464	2509	24	,	,	PUNCT
ftr-464	2509	25	tni	tni	NOUN
ftr-464	2509	26	file	file	NOUN
ftr-464	2509	27	)	)	PUNCT
ftr-464	2509	28	.	.	PUNCT
ftr-464	2510	1	for	for	ADP
ftr-464	2510	2	further	further	ADJ
ftr-464	2510	3	criticism	criticism	NOUN
ftr-464	2510	4	of	of	ADP
ftr-464	2510	5	the	the	DET
ftr-464	2510	6	1993	1993	NUM
ftr-464	2510	7	proposed	propose	VERB
ftr-464	2510	8	regulations	regulation	NOUN
ftr-464	2510	9	,	,	PUNCT
ftr-464	2510	10	see	see	VERB
ftr-464	2510	11	,	,	PUNCT
ftr-464	2510	12	e.g.	e.g.	ADV
ftr-464	2510	13	,	,	PUNCT
ftr-464	2510	14	comments	comment	NOUN
ftr-464	2510	15	of	of	ADP
ftr-464	2510	16	thomas	thomas	PROPN
ftr-464	2510	17	a.	a.	PROPN
ftr-464	2510	18	rowley	rowley	PROPN
ftr-464	2510	19	of	of	ADP
ftr-464	2510	20	william	william	PROPN
ftr-464	2510	21	m.	m.	PROPN
ftr-464	2510	22	mercer	mercer	PROPN
ftr-464	2510	23	,	,	PUNCT
ftr-464	2510	24	inc	inc	PROPN
ftr-464	2510	25	.	.	PROPN
ftr-464	2511	1	(	(	PUNCT
ftr-464	2511	2	dec	dec	PROPN
ftr-464	2511	3	.	.	PROPN
ftr-464	2511	4	4	4	NUM
ftr-464	2511	5	,	,	PUNCT
ftr-464	2511	6	1994	1994	NUM
ftr-464	2511	7	)	)	PUNCT
ftr-464	2511	8	,	,	PUNCT
ftr-464	2511	9	reprinted	reprint	VERB
ftr-464	2511	10	in	in	ADP
ftr-464	2511	11	95	95	NUM
ftr-464	2511	12	tni	tni	NOUN
ftr-464	2511	13	9	9	NUM
ftr-464	2511	14	-	-	SYM
ftr-464	2511	15	14	14	NUM
ftr-464	2511	16	(	(	PUNCT
ftr-464	2511	17	jan	jan	PROPN
ftr-464	2511	18	.	.	PROPN
ftr-464	2511	19	13	13	NUM
ftr-464	2511	20	,	,	PUNCT
ftr-464	2511	21	1995	1995	NUM
ftr-464	2511	22	)	)	PUNCT
ftr-464	2511	23	(	(	PUNCT
ftr-464	2511	24	lexis	lexis	X
ftr-464	2511	25	,	,	PUNCT
ftr-464	2511	26	fedtax	fedtax	NOUN
ftr-464	2511	27	library	library	NOUN
ftr-464	2511	28	,	,	PUNCT
ftr-464	2511	29	tni	tni	NOUN
ftr-464	2511	30	file	file	NOUN
ftr-464	2511	31	)	)	PUNCT
ftr-464	2511	32	;	;	PUNCT
ftr-464	2511	33	comments	comment	NOUN
ftr-464	2511	34	of	of	ADP
ftr-464	2511	35	kevin	kevin	PROPN
ftr-464	2511	36	w.	w.	PROPN
ftr-464	2511	37	johnson	johnson	PROPN
ftr-464	2511	38	of	of	ADP
ftr-464	2511	39	dow	dow	PROPN
ftr-464	2511	40	chemical	chemical	PROPN
ftr-464	2511	41	company	company	NOUN
ftr-464	2511	42	(	(	PUNCT
ftr-464	2511	43	aug	aug	PROPN
ftr-464	2511	44	.	.	PROPN
ftr-464	2511	45	30	30	NUM
ftr-464	2511	46	,	,	PUNCT
ftr-464	2511	47	1994	1994	NUM
ftr-464	2511	48	)	)	PUNCT
ftr-464	2511	49	,	,	PUNCT
ftr-464	2511	50	reprinted	reprint	VERB
ftr-464	2511	51	in	in	ADP
ftr-464	2511	52	94	94	NUM
ftr-464	2511	53	tni	tni	NOUN
ftr-464	2511	54	182	182	NUM
ftr-464	2511	55	-	-	SYM
ftr-464	2511	56	38	38	NUM
ftr-464	2511	57	(	(	PUNCT
ftr-464	2511	58	sept	sept	PROPN
ftr-464	2511	59	.	.	PROPN
ftr-464	2511	60	15	15	NUM
ftr-464	2511	61	,	,	PUNCT
ftr-464	2511	62	1994	1994	NUM
ftr-464	2511	63	)	)	PUNCT
ftr-464	2511	64	(	(	PUNCT
ftr-464	2511	65	lexis	lexis	X
ftr-464	2511	66	,	,	PUNCT
ftr-464	2511	67	fedtax	fedtax	NOUN
ftr-464	2511	68	library	library	NOUN
ftr-464	2511	69	,	,	PUNCT
ftr-464	2511	70	tni	tni	NOUN
ftr-464	2511	71	file	file	NOUN
ftr-464	2511	72	)	)	PUNCT
ftr-464	2511	73	;	;	PUNCT
ftr-464	2511	74	draft	draft	NOUN
ftr-464	2511	75	of	of	ADP
ftr-464	2511	76	comments	comment	NOUN
ftr-464	2511	77	on	on	ADP
ftr-464	2511	78	proposed	propose	VERB
ftr-464	2511	79	regulations	regulation	NOUN
ftr-464	2511	80	under	under	ADP
ftr-464	2511	81	section	section	NOUN
ftr-464	2511	82	404a	404a	PROPN
ftr-464	2511	83	of	of	ADP
ftr-464	2511	84	the	the	DET
ftr-464	2511	85	internal	internal	ADJ
ftr-464	2511	86	revenue	revenue	NOUN
ftr-464	2511	87	code	code	NOUN
ftr-464	2511	88	of	of	ADP
ftr-464	2511	89	american	american	PROPN
ftr-464	2511	90	bar	bar	PROPN
ftr-464	2511	91	association	association	PROPN
ftr-464	2511	92	,	,	PUNCT
ftr-464	2511	93	section	section	NOUN
ftr-464	2511	94	of	of	ADP
ftr-464	2511	95	taxation	taxation	NOUN
ftr-464	2511	96	(	(	PUNCT
ftr-464	2511	97	june	june	PROPN
ftr-464	2511	98	23	23	NUM
ftr-464	2511	99	,	,	PUNCT
ftr-464	2511	100	1994	1994	NUM
ftr-464	2511	101	)	)	PUNCT
ftr-464	2511	102	,	,	PUNCT
ftr-464	2511	103	reprinted	reprint	VERB
ftr-464	2511	104	in	in	ADP
ftr-464	2511	105	94	94	NUM
ftr-464	2511	106	tni	tni	NOUN
ftr-464	2511	107	156	156	NUM
ftr-464	2511	108	-	-	SYM
ftr-464	2511	109	18	18	NUM
ftr-464	2511	110	(	(	PUNCT
ftr-464	2511	111	aug	aug	PROPN
ftr-464	2511	112	.	.	PROPN
ftr-464	2511	113	12	12	NUM
ftr-464	2511	114	,	,	PUNCT
ftr-464	2511	115	1994	1994	NUM
ftr-464	2511	116	)	)	PUNCT
ftr-464	2511	117	(	(	PUNCT
ftr-464	2511	118	lexis	lexis	X
ftr-464	2511	119	,	,	PUNCT
ftr-464	2511	120	fedtax	fedtax	NOUN
ftr-464	2511	121	library	library	NOUN
ftr-464	2511	122	,	,	PUNCT
ftr-464	2511	123	tni	tni	NOUN
ftr-464	2511	124	file	file	NOUN
ftr-464	2511	125	)	)	PUNCT
ftr-464	2511	126	;	;	PUNCT
ftr-464	2511	127	letter	letter	NOUN
ftr-464	2511	128	from	from	ADP
ftr-464	2511	129	tom	tom	PROPN
ftr-464	2511	130	mcmahon	mcmahon	PROPN
ftr-464	2511	131	of	of	ADP
ftr-464	2511	132	financial	financial	PROPN
ftr-464	2511	133	executives	executive	NOUN
ftr-464	2511	134	institute	institute	VERB
ftr-464	2511	135	on	on	ADP
ftr-464	2511	136	behalf	behalf	NOUN
ftr-464	2511	137	of	of	ADP
ftr-464	2511	138	committee	committee	NOUN
ftr-464	2511	139	on	on	ADP
ftr-464	2511	140	employee	employee	NOUN
ftr-464	2511	141	benefits	benefit	NOUN
ftr-464	2511	142	(	(	PUNCT
ftr-464	2511	143	apr	apr	NOUN
ftr-464	2511	144	.	.	PROPN
ftr-464	2511	145	13	13	NUM
ftr-464	2511	146	,	,	PUNCT
ftr-464	2511	147	1994	1994	NUM
ftr-464	2511	148	)	)	PUNCT
ftr-464	2511	149	,	,	PUNCT
ftr-464	2511	150	reprinted	reprint	VERB
ftr-464	2511	151	in	in	ADP
ftr-464	2511	152	94	94	NUM
ftr-464	2511	153	tni	tni	NOUN
ftr-464	2511	154	81	81	NUM
ftr-464	2511	155	-	-	SYM
ftr-464	2511	156	28	28	NUM
ftr-464	2511	157	(	(	PUNCT
ftr-464	2511	158	apr	apr	PROPN
ftr-464	2511	159	.	.	PROPN
ftr-464	2511	160	27	27	NUM
ftr-464	2511	161	,	,	PUNCT
ftr-464	2511	162	1994	1994	NUM
ftr-464	2511	163	)	)	PUNCT
ftr-464	2511	164	(	(	PUNCT
ftr-464	2511	165	lexis	lexis	X
ftr-464	2511	166	,	,	PUNCT
ftr-464	2511	167	fedtax	fedtax	NOUN
ftr-464	2511	168	library	library	NOUN
ftr-464	2511	169	,	,	PUNCT
ftr-464	2511	170	tni	tni	NOUN
ftr-464	2511	171	file	file	NOUN
ftr-464	2511	172	)	)	PUNCT
ftr-464	2512	1	[	[	X
ftr-464	2512	2	hereinafter	hereinafter	NOUN
ftr-464	2512	3	letter	letter	NOUN
ftr-464	2512	4	from	from	ADP
ftr-464	2512	5	tom	tom	PROPN
ftr-464	2512	6	mcmahon	mcmahon	PROPN
ftr-464	2512	7	]	]	X
ftr-464	2512	8	;	;	PUNCT
ftr-464	2512	9	comments	comment	NOUN
ftr-464	2512	10	of	of	ADP
ftr-464	2512	11	tax	tax	NOUN
ftr-464	2512	12	executives	executives	PROPN
ftr-464	2512	13	institute	institute	PROPN
ftr-464	2512	14	,	,	PUNCT
ftr-464	2512	15	inc	inc	PROPN
ftr-464	2512	16	.	.	PROPN
ftr-464	2512	17	(	(	PUNCT
ftr-464	2512	18	jan	jan	PROPN
ftr-464	2512	19	.	.	PROPN
ftr-464	2512	20	6	6	NUM
ftr-464	2512	21	,	,	PUNCT
ftr-464	2512	22	1994	1994	NUM
ftr-464	2512	23	)	)	PUNCT
ftr-464	2512	24	,	,	PUNCT
ftr-464	2512	25	reprinted	reprint	VERB
ftr-464	2512	26	in	in	ADP
ftr-464	2512	27	94	94	NUM
ftr-464	2512	28	tni	tni	NOUN
ftr-464	2512	29	13	13	NUM
ftr-464	2512	30	-	-	SYM
ftr-464	2512	31	24	24	NUM
ftr-464	2512	32	(	(	PUNCT
ftr-464	2512	33	jan	jan	PROPN
ftr-464	2512	34	.	.	PROPN
ftr-464	2512	35	20	20	NUM
ftr-464	2512	36	,	,	PUNCT
ftr-464	2512	37	1994	1994	NUM
ftr-464	2512	38	)	)	PUNCT
ftr-464	2512	39	(	(	PUNCT
ftr-464	2512	40	lexis	lexis	X
ftr-464	2512	41	,	,	PUNCT
ftr-464	2512	42	fedtax	fedtax	NOUN
ftr-464	2512	43	library	library	NOUN
ftr-464	2512	44	,	,	PUNCT
ftr-464	2512	45	tni	tni	NOUN
ftr-464	2512	46	file	file	NOUN
ftr-464	2512	47	)	)	PUNCT
ftr-464	2512	48	;	;	PUNCT
ftr-464	2512	49	letter	letter	NOUN
ftr-464	2512	50	from	from	ADP
ftr-464	2512	51	towers	tower	NOUN
ftr-464	2512	52	perrin	perrin	NOUN
ftr-464	2512	53	on	on	ADP
ftr-464	2512	54	behalf	behalf	NOUN
ftr-464	2512	55	of	of	ADP
ftr-464	2512	56	a	a	DET
ftr-464	2512	57	group	group	NOUN
ftr-464	2512	58	of	of	ADP
ftr-464	2512	59	companies	company	NOUN
ftr-464	2512	60	with	with	ADP
ftr-464	2512	61	foreign	foreign	ADJ
ftr-464	2512	62	pension	pension	NOUN
ftr-464	2512	63	plans	plan	NOUN
ftr-464	2512	64	(	(	PUNCT
ftr-464	2512	65	oct	oct	PROPN
ftr-464	2512	66	.	.	PROPN
ftr-464	2512	67	5	5	NUM
ftr-464	2512	68	,	,	PUNCT
ftr-464	2512	69	1993	1993	NUM
ftr-464	2512	70	)	)	PUNCT
ftr-464	2512	71	,	,	PUNCT
ftr-464	2512	72	reprinted	reprint	VERB
ftr-464	2512	73	in	in	ADP
ftr-464	2512	74	93	93	NUM
ftr-464	2512	75	tni	tni	NOUN
ftr-464	2512	76	198	198	NUM
ftr-464	2512	77	-	-	SYM
ftr-464	2512	78	6	6	NUM
ftr-464	2512	79	(	(	PUNCT
ftr-464	2512	80	oct	oct	PROPN
ftr-464	2512	81	.	.	PROPN
ftr-464	2512	82	14	14	NUM
ftr-464	2512	83	,	,	PUNCT
ftr-464	2512	84	1993	1993	NUM
ftr-464	2512	85	)	)	PUNCT
ftr-464	2512	86	(	(	PUNCT
ftr-464	2512	87	lexis	lexis	X
ftr-464	2512	88	,	,	PUNCT
ftr-464	2512	89	fedtax	fedtax	NOUN
ftr-464	2512	90	library	library	NOUN
ftr-464	2512	91	,	,	PUNCT
ftr-464	2512	92	tni	tni	NOUN
ftr-464	2512	93	tile	tile	NOUN
ftr-464	2512	94	)	)	PUNCT
ftr-464	2513	1	[	[	X
ftr-464	2513	2	hereinafter	hereinafter	NOUN
ftr-464	2513	3	letter	letter	NOUN
ftr-464	2513	4	from	from	ADP
ftr-464	2513	5	towers	tower	NOUN
ftr-464	2513	6	perrin	perrin	NOUN
ftr-464	2513	7	]	]	PUNCT
ftr-464	2513	8	;	;	PUNCT
ftr-464	2513	9	letter	letter	NOUN
ftr-464	2513	10	from	from	ADP
ftr-464	2513	11	william	william	PROPN
ftr-464	2513	12	l.	l.	PROPN
ftr-464	2513	13	sollee	sollee	PROPN
ftr-464	2513	14	of	of	ADP
ftr-464	2513	15	ivins	ivin	NOUN
ftr-464	2513	16	,	,	PUNCT
ftr-464	2513	17	phillips	phillips	PROPN
ftr-464	2513	18	&	&	CCONJ
ftr-464	2513	19	barker	barker	PROPN
ftr-464	2513	20	(	(	PUNCT
ftr-464	2513	21	oct	oct	PROPN
ftr-464	2513	22	.	.	PROPN
ftr-464	2513	23	5	5	NUM
ftr-464	2513	24	,	,	PUNCT
ftr-464	2513	25	1993	1993	NUM
ftr-464	2513	26	)	)	PUNCT
ftr-464	2513	27	,	,	PUNCT
ftr-464	2513	28	reprinted	reprint	VERB
ftr-464	2513	29	in	in	ADP
ftr-464	2513	30	93	93	NUM
ftr-464	2513	31	tni	tni	NOUN
ftr-464	2513	32	198	198	NUM
ftr-464	2513	33	-	-	SYM
ftr-464	2513	34	4	4	NUM
ftr-464	2513	35	(	(	PUNCT
ftr-464	2513	36	oct	oct	PROPN
ftr-464	2513	37	.	.	PROPN
ftr-464	2513	38	14	14	NUM
ftr-464	2513	39	,	,	PUNCT
ftr-464	2513	40	1993	1993	NUM
ftr-464	2513	41	)	)	PUNCT
ftr-464	2513	42	(	(	PUNCT
ftr-464	2513	43	lexis	lexis	X
ftr-464	2513	44	,	,	PUNCT
ftr-464	2513	45	fedtax	fedtax	NOUN
ftr-464	2513	46	library	library	NOUN
ftr-464	2513	47	,	,	PUNCT
ftr-464	2513	48	tni	tni	NOUN
ftr-464	2513	49	file	file	NOUN
ftr-464	2513	50	)	)	PUNCT
ftr-464	2513	51	;	;	PUNCT
ftr-464	2513	52	comments	comment	NOUN
ftr-464	2513	53	of	of	ADP
ftr-464	2513	54	american	american	PROPN
ftr-464	2513	55	institute	institute	PROPN
ftr-464	2513	56	of	of	ADP
ftr-464	2513	57	certified	certify	VERB
ftr-464	2513	58	public	public	ADJ
ftr-464	2513	59	accountants	accountant	NOUN
ftr-464	2513	60	(	(	PUNCT
ftr-464	2513	61	oct	oct	PROPN
ftr-464	2513	62	.	.	PROPN
ftr-464	2513	63	1	1	NUM
ftr-464	2513	64	,	,	PUNCT
ftr-464	2513	65	1993	1993	NUM
ftr-464	2513	66	)	)	PUNCT
ftr-464	2513	67	,	,	PUNCT
ftr-464	2513	68	reprinted	reprint	VERB
ftr-464	2513	69	in	in	ADP
ftr-464	2513	70	93	93	NUM
ftr-464	2513	71	tni	tni	NOUN
ftr-464	2513	72	199	199	NUM
ftr-464	2513	73	-	-	SYM
ftr-464	2513	74	3	3	NUM
ftr-464	2513	75	(	(	PUNCT
ftr-464	2513	76	oct	oct	PROPN
ftr-464	2513	77	.	.	PROPN
ftr-464	2513	78	13	13	NUM
ftr-464	2513	79	,	,	PUNCT
ftr-464	2513	80	1993	1993	NUM
ftr-464	2513	81	)	)	PUNCT
ftr-464	2513	82	(	(	PUNCT
ftr-464	2513	83	lexis	lexis	X
ftr-464	2513	84	,	,	PUNCT
ftr-464	2513	85	fedtax	fedtax	NOUN
ftr-464	2513	86	library	library	NOUN
ftr-464	2513	87	,	,	PUNCT
ftr-464	2513	88	tni	tni	NOUN
ftr-464	2513	89	file	file	NOUN
ftr-464	2513	90	)	)	PUNCT
ftr-464	2513	91	;	;	PUNCT
ftr-464	2513	92	letter	letter	NOUN
ftr-464	2513	93	from	from	ADP
ftr-464	2513	94	lynn	lynn	PROPN
ftr-464	2513	95	d.	d.	PROPN
ftr-464	2513	96	dudley	dudley	PROPN
ftr-464	2513	97	,	,	PUNCT
ftr-464	2513	98	on	on	ADP
ftr-464	2513	99	behalf	behalf	NOUN
ftr-464	2513	100	of	of	ADP
ftr-464	2513	101	association	association	NOUN
ftr-464	2513	102	of	of	ADP
ftr-464	2513	103	private	private	ADJ
ftr-464	2513	104	pension	pension	NOUN
ftr-464	2513	105	and	and	CCONJ
ftr-464	2513	106	welfare	welfare	NOUN
ftr-464	2513	107	plans	plan	NOUN
ftr-464	2513	108	(	(	PUNCT
ftr-464	2513	109	sept	sept	PROPN
ftr-464	2513	110	.	.	PROPN
ftr-464	2513	111	30	30	NUM
ftr-464	2513	112	,	,	PUNCT
ftr-464	2513	113	1993	1993	NUM
ftr-464	2513	114	)	)	PUNCT
ftr-464	2513	115	,	,	PUNCT
ftr-464	2513	116	reprinted	reprint	VERB
ftr-464	2513	117	in	in	ADP
ftr-464	2513	118	93	93	NUM
ftr-464	2513	119	tni	tni	NOUN
ftr-464	2513	120	199	199	NUM
ftr-464	2513	121	-	-	SYM
ftr-464	2513	122	4	4	NUM
ftr-464	2513	123	(	(	PUNCT
ftr-464	2513	124	oct	oct	PROPN
ftr-464	2513	125	.	.	PROPN
ftr-464	2513	126	15	15	NUM
ftr-464	2513	127	,	,	PUNCT
ftr-464	2513	128	1993	1993	NUM
ftr-464	2513	129	)	)	PUNCT
ftr-464	2513	130	(	(	PUNCT
ftr-464	2513	131	lexis	lexis	X
ftr-464	2513	132	,	,	PUNCT
ftr-464	2513	133	fedtax	fedtax	NOUN
ftr-464	2513	134	library	library	NOUN
ftr-464	2513	135	,	,	PUNCT
ftr-464	2513	136	tni	tni	NOUN
ftr-464	2513	137	file	file	NOUN
ftr-464	2513	138	)	)	PUNCT
ftr-464	2513	139	;	;	PUNCT
ftr-464	2513	140	comments	comment	NOUN
ftr-464	2513	141	of	of	ADP
ftr-464	2513	142	e.i	e.i	PROPN
ftr-464	2513	143	.	.	PROPN
ftr-464	2513	144	du	du	PROPN
ftr-464	2513	145	pont	pont	PROPN
ftr-464	2513	146	de	de	PROPN
ftr-464	2513	147	nemours	nemours	PROPN
ftr-464	2513	148	on	on	ADP
ftr-464	2513	149	the	the	DET
ftr-464	2513	150	proposed	propose	VERB
ftr-464	2513	151	regulations	regulation	NOUN
ftr-464	2513	152	under	under	ADP
ftr-464	2513	153	internal	internal	ADJ
ftr-464	2513	154	revenue	revenue	NOUN
ftr-464	2513	155	code	code	NOUN
ftr-464	2513	156	section	section	NOUN
ftr-464	2513	157	404a	404a	PROPN
ftr-464	2513	158	(	(	PUNCT
ftr-464	2513	159	sept	sept	PROPN
ftr-464	2513	160	.	.	PROPN
ftr-464	2513	161	30	30	NUM
ftr-464	2513	162	,	,	PUNCT
ftr-464	2513	163	1993	1993	NUM
ftr-464	2513	164	)	)	PUNCT
ftr-464	2513	165	,	,	PUNCT
ftr-464	2513	166	reprinted	reprint	VERB
ftr-464	2513	167	in	in	ADP
ftr-464	2513	168	93	93	NUM
ftr-464	2513	169	tni	tni	NOUN
ftr-464	2513	170	198	198	NUM
ftr-464	2513	171	-	-	SYM
ftr-464	2513	172	5	5	NUM
ftr-464	2513	173	(	(	PUNCT
ftr-464	2513	174	oct	oct	PROPN
ftr-464	2513	175	.	.	PROPN
ftr-464	2513	176	14	14	NUM
ftr-464	2513	177	,	,	PUNCT
ftr-464	2513	178	1993	1993	NUM
ftr-464	2513	179	)	)	PUNCT
ftr-464	2513	180	(	(	PUNCT
ftr-464	2513	181	lexis	lexis	X
ftr-464	2513	182	,	,	PUNCT
ftr-464	2513	183	fedtax	fedtax	NOUN
ftr-464	2513	184	library	library	NOUN
ftr-464	2513	185	,	,	PUNCT
ftr-464	2513	186	tni	tni	NOUN
ftr-464	2513	187	file	file	NOUN
ftr-464	2513	188	)	)	PUNCT
ftr-464	2513	189	;	;	PUNCT
ftr-464	2513	190	letter	letter	NOUN
ftr-464	2513	191	from	from	ADP
ftr-464	2513	192	mark	mark	PROPN
ftr-464	2513	193	j.	j.	PROPN
ftr-464	2513	194	ugoretz	ugoretz	PROPN
ftr-464	2513	195	on	on	ADP
ftr-464	2513	196	behalf	behalf	NOUN
ftr-464	2513	197	of	of	ADP
ftr-464	2513	198	the	the	DET
ftr-464	2513	199	erisa	erisa	NOUN
ftr-464	2513	200	industry	industry	NOUN
ftr-464	2513	201	committee	committee	PROPN
ftr-464	2513	202	(	(	PUNCT
ftr-464	2513	203	sept	sept	PROPN
ftr-464	2513	204	.	.	PROPN
ftr-464	2513	205	24	24	NUM
ftr-464	2513	206	,	,	PUNCT
ftr-464	2513	207	1993	1993	NUM
ftr-464	2513	208	)	)	PUNCT
ftr-464	2513	209	,	,	PUNCT
ftr-464	2513	210	reprinted	reprint	VERB
ftr-464	2513	211	in	in	ADP
ftr-464	2513	212	93	93	NUM
ftr-464	2513	213	tni	tni	NOUN
ftr-464	2513	214	195	195	NUM
ftr-464	2513	215	-	-	SYM
ftr-464	2513	216	10	10	NUM
ftr-464	2513	217	(	(	PUNCT
ftr-464	2513	218	oct	oct	PROPN
ftr-464	2513	219	.	.	PROPN
ftr-464	2513	220	8	8	NUM
ftr-464	2513	221	,	,	PUNCT
ftr-464	2513	222	1993	1993	NUM
ftr-464	2513	223	)	)	PUNCT
ftr-464	2513	224	(	(	PUNCT
ftr-464	2513	225	lexis	lexis	X
ftr-464	2513	226	,	,	PUNCT
ftr-464	2513	227	fedtax	fedtax	NOUN
ftr-464	2513	228	library	library	NOUN
ftr-464	2513	229	,	,	PUNCT
ftr-464	2513	230	tni	tni	NOUN
ftr-464	2513	231	file	file	NOUN
ftr-464	2513	232	)	)	PUNCT
ftr-464	2514	1	[	[	X
ftr-464	2514	2	hereinafter	hereinafter	NOUN
ftr-464	2514	3	letter	letter	NOUN
ftr-464	2514	4	from	from	ADP
ftr-464	2514	5	mark	mark	PROPN
ftr-464	2514	6	j.	j.	PROPN
ftr-464	2514	7	ugoretz	ugoretz	PROPN
ftr-464	2514	8	]	]	X
ftr-464	2514	9	;	;	PUNCT
ftr-464	2514	10	statement	statement	NOUN
ftr-464	2514	11	of	of	ADP
ftr-464	2514	12	the	the	DET
ftr-464	2514	13	united	united	PROPN
ftr-464	2514	14	states	states	PROPN
ftr-464	2514	15	council	council	PROPN
ftr-464	2514	16	for	for	ADP
ftr-464	2514	17	international	international	ADJ
ftr-464	2514	18	business	business	NOUN
ftr-464	2514	19	to	to	ADP
ftr-464	2514	20	the	the	DET
ftr-464	2514	21	internal	internal	ADJ
ftr-464	2514	22	revenue	revenue	NOUN
ftr-464	2514	23	service	service	NOUN
ftr-464	2514	24	regarding	regard	VERB
ftr-464	2514	25	proposed	propose	VERB
ftr-464	2514	26	regulations	regulation	NOUN
ftr-464	2514	27	under	under	ADP
ftr-464	2514	28	section	section	NOUN
ftr-464	2514	29	404a	404a	PROPN
ftr-464	2514	30	of	of	ADP
ftr-464	2514	31	the	the	DET
ftr-464	2514	32	internal	internal	PROPN
ftr-464	2514	33	revenue	revenue	NOUN
ftr-464	2514	34	code	code	PROPN
ftr-464	2514	35	(	(	PUNCT
ftr-464	2514	36	sept	sept	PROPN
ftr-464	2514	37	.	.	PROPN
ftr-464	2514	38	24	24	NUM
ftr-464	2514	39	,	,	PUNCT
ftr-464	2514	40	1993	1993	NUM
ftr-464	2514	41	)	)	PUNCT
ftr-464	2514	42	,	,	PUNCT
ftr-464	2514	43	reprinted	reprint	VERB
ftr-464	2514	44	in	in	ADP
ftr-464	2514	45	93	93	NUM
ftr-464	2514	46	tni	tni	NOUN
ftr-464	2514	47	193	193	NUM
ftr-464	2514	48	-	-	SYM
ftr-464	2514	49	16	16	NUM
ftr-464	2514	50	(	(	PUNCT
ftr-464	2514	51	oct	oct	PROPN
ftr-464	2514	52	.	.	PROPN
ftr-464	2514	53	6	6	NUM
ftr-464	2514	54	,	,	PUNCT
ftr-464	2514	55	1993	1993	NUM
ftr-464	2514	56	)	)	PUNCT
ftr-464	2514	57	(	(	PUNCT
ftr-464	2514	58	lexis	lexis	X
ftr-464	2514	59	,	,	PUNCT
ftr-464	2514	60	fedtax	fedtax	NOUN
ftr-464	2514	61	library	library	NOUN
ftr-464	2514	62	,	,	PUNCT
ftr-464	2514	63	tni	tni	NOUN
ftr-464	2514	64	file	file	NOUN
ftr-464	2514	65	)	)	PUNCT
ftr-464	2515	1	[	[	X
ftr-464	2515	2	hereinafter	hereinafter	NOUN
ftr-464	2515	3	statement	statement	NOUN
ftr-464	2515	4	of	of	ADP
ftr-464	2515	5	the	the	DET
ftr-464	2515	6	united	united	PROPN
ftr-464	2515	7	states	states	PROPN
ftr-464	2515	8	council	council	PROPN
ftr-464	2515	9	for	for	ADP
ftr-464	2515	10	international	international	ADJ
ftr-464	2515	11	business	business	NOUN
ftr-464	2515	12	]	]	PUNCT
ftr-464	2515	13	;	;	PUNCT
ftr-464	2515	14	letter	letter	NOUN
ftr-464	2515	15	of	of	ADP
ftr-464	2515	16	joseph	joseph	PROPN
ftr-464	2515	17	w.	w.	PROPN
ftr-464	2515	18	tierney	tierney	PROPN
ftr-464	2515	19	,	,	PUNCT
ftr-464	2515	20	jr	jr	PROPN
ftr-464	2515	21	.	.	PROPN
ftr-464	2515	22	on	on	ADP
ftr-464	2515	23	behalf	behalf	NOUN
ftr-464	2515	24	of	of	ADP
ftr-464	2515	25	digital	digital	PROPN
ftr-464	2515	26	equipment	equipment	PROPN
ftr-464	2515	27	corp	corp	PROPN
ftr-464	2515	28	.	.	PROPN
ftr-464	2515	29	(	(	PUNCT
ftr-464	2515	30	sept	sept	PROPN
ftr-464	2515	31	.	.	PROPN
ftr-464	2515	32	23	23	NUM
ftr-464	2515	33	,	,	PUNCT
ftr-464	2515	34	1993	1993	NUM
ftr-464	2515	35	)	)	PUNCT
ftr-464	2515	36	,	,	PUNCT
ftr-464	2515	37	reprinted	reprint	VERB
ftr-464	2515	38	in	in	ADP
ftr-464	2515	39	93	93	NUM
ftr-464	2515	40	tni	tni	NOUN
ftr-464	2515	41	193	193	NUM
ftr-464	2515	42	-	-	SYM
ftr-464	2515	43	14	14	NUM
ftr-464	2515	44	(	(	PUNCT
ftr-464	2515	45	oct	oct	PROPN
ftr-464	2515	46	.	.	PROPN
ftr-464	2515	47	6	6	NUM
ftr-464	2515	48	,	,	PUNCT
ftr-464	2515	49	1993	1993	NUM
ftr-464	2515	50	)	)	PUNCT
ftr-464	2515	51	(	(	PUNCT
ftr-464	2515	52	lexis	lexis	X
ftr-464	2515	53	,	,	PUNCT
ftr-464	2515	54	fedtax	fedtax	NOUN
ftr-464	2515	55	library	library	NOUN
ftr-464	2515	56	,	,	PUNCT
ftr-464	2515	57	tni	tni	NOUN
ftr-464	2515	58	file	file	NOUN
ftr-464	2515	59	)	)	PUNCT
ftr-464	2516	1	[	[	X
ftr-464	2516	2	hereinafter	hereinafter	NOUN
ftr-464	2516	3	letter	letter	NOUN
ftr-464	2516	4	from	from	ADP
ftr-464	2516	5	joseph	joseph	PROPN
ftr-464	2516	6	w.	w.	PROPN
ftr-464	2516	7	tierney	tierney	PROPN
ftr-464	2516	8	,	,	PUNCT
ftr-464	2516	9	jr	jr	PROPN
ftr-464	2516	10	.	.	PROPN
ftr-464	2516	11	]	]	X
ftr-464	2516	12	;	;	PUNCT
ftr-464	2516	13	letter	letter	NOUN
ftr-464	2516	14	[	[	X
ftr-464	2516	15	vol	vol	NOUN
ftr-464	2516	16	.	.	PUNCT
ftr-464	2516	17	3:6	3:6	NUM
ftr-464	2517	1	u.s	u.s	PROPN
ftr-464	2517	2	.	.	PROPN
ftr-464	2517	3	income	income	NOUN
ftr-464	2517	4	taxation	taxation	NOUN
ftr-464	2517	5	of	of	ADP
ftr-464	2517	6	cross	cross	ADJ
ftr-464	2517	7	-	-	ADJ
ftr-464	2517	8	border	border	ADJ
ftr-464	2517	9	pensions	pension	NOUN
ftr-464	2517	10	the	the	DET
ftr-464	2517	11	irs	irs	PROPN
ftr-464	2517	12	is	be	AUX
ftr-464	2517	13	using	use	VERB
ftr-464	2517	14	section	section	NOUN
ftr-464	2517	15	404a	404a	PROPN
ftr-464	2517	16	"	"	PUNCT
ftr-464	2517	17	as	as	ADP
ftr-464	2517	18	the	the	DET
ftr-464	2517	19	vehicle	vehicle	NOUN
ftr-464	2517	20	for	for	ADP
ftr-464	2517	21	exporting	export	VERB
ftr-464	2517	22	u.s	u.s	PROPN
ftr-464	2517	23	.	.	PROPN
ftr-464	2517	24	erisa	erisa	PROPN
ftr-464	2517	25	type	type	NOUN
ftr-464	2517	26	rules	rule	NOUN
ftr-464	2517	27	and	and	CCONJ
ftr-464	2517	28	protections	protection	NOUN
ftr-464	2517	29	to	to	ADP
ftr-464	2517	30	employees	employee	NOUN
ftr-464	2517	31	"	"	PUNCT
ftr-464	2517	32	of	of	ADP
ftr-464	2517	33	qualified	qualified	ADJ
ftr-464	2517	34	foreign	foreign	ADJ
ftr-464	2517	35	plans	plan	NOUN
ftr-464	2517	36	;	;	PUNCT
ftr-464	2517	37	'	'	PUNCT
ftr-464	2517	38	s	s	VERB
ftr-464	2517	39	this	this	PRON
ftr-464	2517	40	,	,	PUNCT
ftr-464	2517	41	it	it	PRON
ftr-464	2517	42	is	be	AUX
ftr-464	2517	43	contended	contend	VERB
ftr-464	2517	44	,	,	PUNCT
ftr-464	2517	45	will	will	AUX
ftr-464	2517	46	"	"	PUNCT
ftr-464	2517	47	penalize	penalize	VERB
ftr-464	2517	48	us	we	PRON
ftr-464	2517	49	based	base	VERB
ftr-464	2517	50	multi	multi	NOUN
ftr-464	2517	51	-	-	NOUN
ftr-464	2517	52	nationals	national	NOUN
ftr-464	2517	53	and	and	CCONJ
ftr-464	2517	54	...	...	PUNCT
ftr-464	2517	55	also	also	ADV
ftr-464	2517	56	smacks	smack	VERB
ftr-464	2517	57	of	of	ADP
ftr-464	2517	58	ugly	ugly	ADJ
ftr-464	2517	59	americanism	americanism	NOUN
ftr-464	2517	60	.	.	PUNCT
ftr-464	2517	61	"	"	PUNCT
ftr-464	2518	1	'	'	PUNCT
ftr-464	2518	2	369	369	NUM
ftr-464	2518	3	thus	thus	ADV
ftr-464	2518	4	,	,	PUNCT
ftr-464	2518	5	for	for	ADP
ftr-464	2518	6	example	example	NOUN
ftr-464	2518	7	,	,	PUNCT
ftr-464	2518	8	critics	critic	NOUN
ftr-464	2518	9	argue	argue	VERB
ftr-464	2518	10	that	that	SCONJ
ftr-464	2518	11	the	the	DET
ftr-464	2518	12	requirements	requirement	NOUN
ftr-464	2518	13	for	for	ADP
ftr-464	2518	14	qualification	qualification	NOUN
ftr-464	2518	15	of	of	ADP
ftr-464	2518	16	a	a	DET
ftr-464	2518	17	fund	fund	NOUN
ftr-464	2518	18	as	as	ADP
ftr-464	2518	19	a	a	DET
ftr-464	2518	20	"	"	PUNCT
ftr-464	2518	21	trust	trust	NOUN
ftr-464	2518	22	equivalent	equivalent	NOUN
ftr-464	2518	23	"	"	PUNCT
ftr-464	2518	24	under	under	ADP
ftr-464	2518	25	the	the	DET
ftr-464	2518	26	proposed	propose	VERB
ftr-464	2518	27	regulations	regulation	NOUN
ftr-464	2518	28	'	'	PART
ftr-464	2518	29	0	0	NUM
ftr-464	2518	30	"	"	PUNCT
ftr-464	2518	31	are	be	AUX
ftr-464	2518	32	based	base	VERB
ftr-464	2518	33	on	on	ADP
ftr-464	2518	34	anglo	anglo	ADJ
ftr-464	2518	35	-	-	PUNCT
ftr-464	2518	36	american	american	ADJ
ftr-464	2518	37	trust	trust	NOUN
ftr-464	2518	38	law	law	NOUN
ftr-464	2518	39	,	,	PUNCT
ftr-464	2518	40	"	"	PUNCT
ftr-464	2518	41	and	and	CCONJ
ftr-464	2518	42	will	will	AUX
ftr-464	2518	43	lead	lead	VERB
ftr-464	2518	44	to	to	ADP
ftr-464	2518	45	"	"	PUNCT
ftr-464	2518	46	significant	significant	ADJ
ftr-464	2518	47	confusion	confusion	NOUN
ftr-464	2518	48	because	because	SCONJ
ftr-464	2518	49	of	of	ADP
ftr-464	2518	50	the	the	DET
ftr-464	2518	51	different	different	ADJ
ftr-464	2518	52	types	type	NOUN
ftr-464	2518	53	of	of	ADP
ftr-464	2518	54	funding	funding	NOUN
ftr-464	2518	55	vehicles	vehicle	NOUN
ftr-464	2518	56	utilized	utilize	VERB
ftr-464	2518	57	throughout	throughout	ADP
ftr-464	2518	58	the	the	DET
ftr-464	2518	59	world	world	NOUN
ftr-464	2518	60	.	.	PUNCT
ftr-464	2519	1	"371	"371	PUNCT
ftr-464	2519	2	they	they	PRON
ftr-464	2519	3	argue	argue	VERB
ftr-464	2519	4	that	that	SCONJ
ftr-464	2519	5	"	"	PUNCT
ftr-464	2519	6	it	it	PRON
ftr-464	2519	7	might	might	AUX
ftr-464	2519	8	be	be	AUX
ftr-464	2519	9	difficult	difficult	ADJ
ftr-464	2519	10	in	in	ADP
ftr-464	2519	11	many	many	ADJ
ftr-464	2519	12	countries	country	NOUN
ftr-464	2519	13	to	to	PART
ftr-464	2519	14	create	create	VERB
ftr-464	2519	15	a	a	DET
ftr-464	2519	16	legally	legally	ADV
ftr-464	2519	17	enforceable	enforceable	ADJ
ftr-464	2519	18	duty	duty	NOUN
ftr-464	2519	19	of	of	ADP
ftr-464	2519	20	prudence	prudence	NOUN
ftr-464	2519	21	in	in	ADP
ftr-464	2519	22	the	the	DET
ftr-464	2519	23	holder	holder	NOUN
ftr-464	2519	24	of	of	ADP
ftr-464	2519	25	the	the	DET
ftr-464	2519	26	fund	fund	NOUN
ftr-464	2519	27	,	,	PUNCT
ftr-464	2519	28	or	or	CCONJ
ftr-464	2519	29	to	to	PART
ftr-464	2519	30	provide	provide	VERB
ftr-464	2519	31	absolute	absolute	ADJ
ftr-464	2519	32	priority	priority	NOUN
ftr-464	2519	33	for	for	ADP
ftr-464	2519	34	creditors	creditor	NOUN
ftr-464	2519	35	,	,	PUNCT
ftr-464	2519	36	"	"	PUNCT
ftr-464	2519	37	3	3	NUM
ftr-464	2519	38	as	as	SCONJ
ftr-464	2519	39	required	require	VERB
ftr-464	2519	40	by	by	ADP
ftr-464	2519	41	the	the	DET
ftr-464	2519	42	proposed	propose	VERB
ftr-464	2519	43	regulations	regulation	NOUN
ftr-464	2519	44	.	.	PUNCT
ftr-464	2520	1	some	some	PRON
ftr-464	2520	2	argue	argue	VERB
ftr-464	2520	3	that	that	SCONJ
ftr-464	2520	4	the	the	DET
ftr-464	2520	5	"	"	PUNCT
ftr-464	2520	6	strict	strict	ADJ
ftr-464	2520	7	impossibility	impossibility	NOUN
ftr-464	2520	8	of	of	ADP
ftr-464	2520	9	reversion	reversion	NOUN
ftr-464	2520	10	requirement	requirement	NOUN
ftr-464	2520	11	"	"	PUNCT
ftr-464	2520	12	imposed	impose	VERB
ftr-464	2520	13	by	by	ADP
ftr-464	2520	14	the	the	DET
ftr-464	2520	15	proposed	propose	VERB
ftr-464	2520	16	regulations	regulation	NOUN
ftr-464	2520	17	may	may	AUX
ftr-464	2520	18	preclude	preclude	VERB
ftr-464	2520	19	section	section	NOUN
ftr-464	2520	20	404a	404a	PROPN
ftr-464	2520	21	qualification	qualification	NOUN
ftr-464	2520	22	even	even	ADV
ftr-464	2520	23	with	with	ADP
ftr-464	2520	24	respect	respect	NOUN
ftr-464	2520	25	to	to	ADP
ftr-464	2520	26	"	"	PUNCT
ftr-464	2520	27	trusts	trust	NOUN
ftr-464	2520	28	established	establish	VERB
ftr-464	2520	29	under	under	ADP
ftr-464	2520	30	[	[	PUNCT
ftr-464	2520	31	such	such	ADJ
ftr-464	2520	32	]	]	PUNCT
ftr-464	2520	33	english	english	PROPN
ftr-464	2520	34	-	-	PUNCT
ftr-464	2520	35	speaking	speak	VERB
ftr-464	2520	36	countries	country	NOUN
ftr-464	2520	37	as	as	ADP
ftr-464	2520	38	the	the	DET
ftr-464	2520	39	united	united	PROPN
ftr-464	2520	40	kingdom	kingdom	PROPN
ftr-464	2520	41	,	,	PUNCT
ftr-464	2520	42	canada	canada	PROPN
ftr-464	2520	43	and	and	CCONJ
ftr-464	2520	44	australia	australia	PROPN
ftr-464	2520	45	,	,	PUNCT
ftr-464	2520	46	which	which	PRON
ftr-464	2520	47	follow	follow	VERB
ftr-464	2520	48	the	the	DET
ftr-464	2520	49	common	common	ADJ
ftr-464	2520	50	law	law	NOUN
ftr-464	2520	51	system	system	NOUN
ftr-464	2520	52	and	and	CCONJ
ftr-464	2520	53	recognize	recognize	VERB
ftr-464	2520	54	the	the	DET
ftr-464	2520	55	trust	trust	NOUN
ftr-464	2520	56	concept	concept	NOUN
ftr-464	2520	57	..	..	PUNCT
ftr-464	2520	58	.	.	PUNCT
ftr-464	2521	1	."'3	."'3	PUNCT
ftr-464	2522	1	critics	critic	NOUN
ftr-464	2522	2	note	note	VERB
ftr-464	2522	3	that	that	SCONJ
ftr-464	2522	4	in	in	ADP
ftr-464	2522	5	some	some	PRON
ftr-464	2522	6	from	from	ADP
ftr-464	2522	7	marian	marian	PROPN
ftr-464	2522	8	a.	a.	PROPN
ftr-464	2522	9	campbell	campbell	PROPN
ftr-464	2522	10	on	on	ADP
ftr-464	2522	11	behalf	behalf	NOUN
ftr-464	2522	12	of	of	ADP
ftr-464	2522	13	exxon	exxon	PROPN
ftr-464	2522	14	corporation	corporation	PROPN
ftr-464	2522	15	(	(	PUNCT
ftr-464	2522	16	sept	sept	PROPN
ftr-464	2522	17	.	.	PROPN
ftr-464	2522	18	22	22	NUM
ftr-464	2522	19	,	,	PUNCT
ftr-464	2522	20	1993	1993	NUM
ftr-464	2522	21	)	)	PUNCT
ftr-464	2522	22	,	,	PUNCT
ftr-464	2522	23	reprinted	reprint	VERB
ftr-464	2522	24	in	in	ADP
ftr-464	2522	25	93	93	NUM
ftr-464	2522	26	tni	tni	NOUN
ftr-464	2522	27	193	193	NUM
ftr-464	2522	28	-	-	SYM
ftr-464	2522	29	15	15	NUM
ftr-464	2522	30	(	(	PUNCT
ftr-464	2522	31	oct	oct	PROPN
ftr-464	2522	32	.	.	PROPN
ftr-464	2522	33	6	6	NUM
ftr-464	2522	34	,	,	PUNCT
ftr-464	2522	35	1993	1993	NUM
ftr-464	2522	36	)	)	PUNCT
ftr-464	2522	37	(	(	PUNCT
ftr-464	2522	38	lexis	lexis	X
ftr-464	2522	39	,	,	PUNCT
ftr-464	2522	40	fedtax	fedtax	NOUN
ftr-464	2522	41	library	library	NOUN
ftr-464	2522	42	,	,	PUNCT
ftr-464	2522	43	tni	tni	NOUN
ftr-464	2522	44	file	file	NOUN
ftr-464	2522	45	)	)	PUNCT
ftr-464	2522	46	;	;	PUNCT
ftr-464	2522	47	letter	letter	NOUN
ftr-464	2522	48	from	from	ADP
ftr-464	2522	49	norbert	norbert	PROPN
ftr-464	2522	50	rossier	rossier	PROPN
ftr-464	2522	51	on	on	ADP
ftr-464	2522	52	behalf	behalf	NOUN
ftr-464	2522	53	of	of	ADP
ftr-464	2522	54	international	international	ADJ
ftr-464	2522	55	pension	pension	NOUN
ftr-464	2522	56	consultants	consultant	NOUN
ftr-464	2522	57	(	(	PUNCT
ftr-464	2522	58	july	july	PROPN
ftr-464	2522	59	1	1	NUM
ftr-464	2522	60	,	,	PUNCT
ftr-464	2522	61	1993	1993	NUM
ftr-464	2522	62	)	)	PUNCT
ftr-464	2522	63	,	,	PUNCT
ftr-464	2522	64	reprinted	reprint	VERB
ftr-464	2522	65	in	in	ADP
ftr-464	2522	66	93	93	NUM
ftr-464	2522	67	tni	tni	NOUN
ftr-464	2522	68	134	134	NUM
ftr-464	2522	69	-	-	SYM
ftr-464	2522	70	16	16	NUM
ftr-464	2522	71	(	(	PUNCT
ftr-464	2522	72	july	july	PROPN
ftr-464	2522	73	14	14	NUM
ftr-464	2522	74	,	,	PUNCT
ftr-464	2522	75	1993	1993	NUM
ftr-464	2522	76	)	)	PUNCT
ftr-464	2522	77	(	(	PUNCT
ftr-464	2522	78	lexis	lexis	X
ftr-464	2522	79	,	,	PUNCT
ftr-464	2522	80	fedtax	fedtax	NOUN
ftr-464	2522	81	library	library	NOUN
ftr-464	2522	82	,	,	PUNCT
ftr-464	2522	83	tni	tni	NOUN
ftr-464	2522	84	file	file	NOUN
ftr-464	2522	85	)	)	PUNCT
ftr-464	2522	86	.	.	PUNCT
ftr-464	2523	1	368	368	NUM
ftr-464	2523	2	.	.	PUNCT
ftr-464	2523	3	letter	letter	NOUN
ftr-464	2523	4	from	from	ADP
ftr-464	2523	5	joseph	joseph	PROPN
ftr-464	2523	6	w.	w.	PROPN
ftr-464	2523	7	tierney	tierney	PROPN
ftr-464	2523	8	,	,	PUNCT
ftr-464	2523	9	jr	jr	PROPN
ftr-464	2523	10	.	.	PROPN
ftr-464	2523	11	,	,	PUNCT
ftr-464	2523	12	supra	supra	PROPN
ftr-464	2523	13	note	note	PROPN
ftr-464	2523	14	367	367	NUM
ftr-464	2523	15	.	.	PUNCT
ftr-464	2523	16	369	369	NUM
ftr-464	2523	17	.	.	PUNCT
ftr-464	2524	1	unofficial	unofficial	ADJ
ftr-464	2524	2	transcript	transcript	NOUN
ftr-464	2524	3	of	of	ADP
ftr-464	2524	4	irs	irs	PROPN
ftr-464	2524	5	hearing	hear	VERB
ftr-464	2524	6	on	on	ADP
ftr-464	2524	7	nonresident	nonresident	ADJ
ftr-464	2524	8	pensions	pension	NOUN
ftr-464	2524	9	,	,	PUNCT
ftr-464	2524	10	supra	supra	PROPN
ftr-464	2524	11	note	note	NOUN
ftr-464	2524	12	367	367	NUM
ftr-464	2524	13	(	(	PUNCT
ftr-464	2524	14	statement	statement	NOUN
ftr-464	2524	15	of	of	ADP
ftr-464	2524	16	robert	robert	PROPN
ftr-464	2524	17	heitzman	heitzman	PROPN
ftr-464	2524	18	)	)	PUNCT
ftr-464	2524	19	.	.	PUNCT
ftr-464	2525	1	barbara	barbara	PROPN
ftr-464	2525	2	felker	felker	PROPN
ftr-464	2525	3	from	from	ADP
ftr-464	2525	4	the	the	DET
ftr-464	2525	5	office	office	NOUN
ftr-464	2525	6	of	of	ADP
ftr-464	2525	7	associate	associate	ADJ
ftr-464	2525	8	chief	chief	ADJ
ftr-464	2525	9	counsel	counsel	NOUN
ftr-464	2525	10	.	.	PUNCT
ftr-464	2526	1	international	international	ADJ
ftr-464	2526	2	,	,	PUNCT
ftr-464	2526	3	asked	ask	VERB
ftr-464	2526	4	mr	mr	PROPN
ftr-464	2526	5	.	.	PROPN
ftr-464	2526	6	heitzman	heitzman	PROPN
ftr-464	2526	7	whether	whether	SCONJ
ftr-464	2526	8	his	his	PRON
ftr-464	2526	9	view	view	NOUN
ftr-464	2526	10	could	could	AUX
ftr-464	2526	11	be	be	AUX
ftr-464	2526	12	reconciled	reconcile	VERB
ftr-464	2526	13	with	with	ADP
ftr-464	2526	14	the	the	DET
ftr-464	2526	15	general	general	ADJ
ftr-464	2526	16	"	"	PUNCT
ftr-464	2526	17	requirement	requirement	NOUN
ftr-464	2526	18	of	of	ADP
ftr-464	2526	19	us	us	PROPN
ftr-464	2526	20	law	law	NOUN
ftr-464	2526	21	...	...	PUNCT
ftr-464	2526	22	that	that	SCONJ
ftr-464	2526	23	earnings	earning	NOUN
ftr-464	2526	24	and	and	CCONJ
ftr-464	2526	25	profits	profit	NOUN
ftr-464	2526	26	be	be	AUX
ftr-464	2526	27	computed	compute	VERB
ftr-464	2526	28	under	under	ADP
ftr-464	2526	29	us	us	PROPN
ftr-464	2526	30	principles	principle	NOUN
ftr-464	2526	31	,	,	PUNCT
ftr-464	2526	32	"	"	PUNCT
ftr-464	2526	33	as	as	SCONJ
ftr-464	2526	34	exemplified	exemplify	VERB
ftr-464	2526	35	in	in	ADP
ftr-464	2526	36	the	the	DET
ftr-464	2526	37	goodyear	goodyear	NOUN
ftr-464	2526	38	case	case	NOUN
ftr-464	2526	39	.	.	PUNCT
ftr-464	2527	1	i	i	PRON
ftr-464	2527	2	d.	d.	PROPN
ftr-464	2527	3	mr	mr	PROPN
ftr-464	2527	4	.	.	PROPN
ftr-464	2527	5	weitzman	weitzman	PROPN
ftr-464	2527	6	replied	reply	VERB
ftr-464	2527	7	that	that	SCONJ
ftr-464	2527	8	"	"	PUNCT
ftr-464	2527	9	pension	pension	NOUN
ftr-464	2527	10	law	law	NOUN
ftr-464	2527	11	...	...	PUNCT
ftr-464	2527	12	involves	involve	VERB
ftr-464	2527	13	balancing	balance	VERB
ftr-464	2527	14	...	...	PUNCT
ftr-464	2527	15	social	social	ADJ
ftr-464	2527	16	goals	goal	NOUN
ftr-464	2527	17	versus	versus	ADP
ftr-464	2527	18	revenue	revenue	NOUN
ftr-464	2527	19	goals	goal	NOUN
ftr-464	2527	20	-	-	PUNCT
ftr-464	2527	21	and	and	CCONJ
ftr-464	2527	22	every	every	DET
ftr-464	2527	23	country	country	NOUN
ftr-464	2527	24	strikes	strike	VERB
ftr-464	2527	25	its	its	PRON
ftr-464	2527	26	own	own	ADJ
ftr-464	2527	27	balance	balance	NOUN
ftr-464	2527	28	.	.	PUNCT
ftr-464	2527	29	"	"	PUNCT
ftr-464	2528	1	i	i	PRON
ftr-464	2528	2	d.	d.	PROPN
ftr-464	2528	3	he	he	PRON
ftr-464	2528	4	further	far	ADV
ftr-464	2528	5	explained	explain	VERB
ftr-464	2528	6	that	that	SCONJ
ftr-464	2528	7	"	"	PUNCT
ftr-464	2528	8	what	what	PRON
ftr-464	2528	9	we	we	PRON
ftr-464	2528	10	're	be	AUX
ftr-464	2528	11	really	really	ADV
ftr-464	2528	12	trying	try	VERB
ftr-464	2528	13	to	to	PART
ftr-464	2528	14	do	do	VERB
ftr-464	2528	15	.	.	PUNCT
ftr-464	2529	1	i	i	PRON
ftr-464	2529	2	think	think	VERB
ftr-464	2529	3	,	,	PUNCT
ftr-464	2529	4	with	with	ADP
ftr-464	2529	5	this	this	DET
ftr-464	2529	6	law	law	NOUN
ftr-464	2529	7	is	be	AUX
ftr-464	2529	8	to	to	PART
ftr-464	2529	9	prevent	prevent	VERB
ftr-464	2529	10	manipulation	manipulation	NOUN
ftr-464	2529	11	of	of	ADP
ftr-464	2529	12	taxes	taxis	NOUN
ftr-464	2529	13	and	and	CCONJ
ftr-464	2529	14	not	not	PART
ftr-464	2529	15	to	to	PART
ftr-464	2529	16	impose	impose	VERB
ftr-464	2529	17	social	social	ADJ
ftr-464	2529	18	policy	policy	NOUN
ftr-464	2529	19	that	that	PRON
ftr-464	2529	20	we	we	PRON
ftr-464	2529	21	in	in	ADP
ftr-464	2529	22	the	the	DET
ftr-464	2529	23	us	us	PROPN
ftr-464	2529	24	seem	seem	VERB
ftr-464	2529	25	to	to	PART
ftr-464	2529	26	have	have	AUX
ftr-464	2529	27	deemed	deem	VERB
ftr-464	2529	28	to	to	PART
ftr-464	2529	29	be	be	AUX
ftr-464	2529	30	correct	correct	ADJ
ftr-464	2529	31	on	on	ADP
ftr-464	2529	32	foreign	foreign	ADJ
ftr-464	2529	33	jurisdiction	jurisdiction	NOUN
ftr-464	2529	34	.	.	PUNCT
ftr-464	2529	35	"	"	PUNCT
ftr-464	2530	1	i	i	PRON
ftr-464	2530	2	d.	d.	PROPN
ftr-464	2530	3	370	370	NUM
ftr-464	2530	4	.	.	PUNCT
ftr-464	2531	1	see	see	VERB
ftr-464	2531	2	prop	prop	NOUN
ftr-464	2531	3	.	.	PUNCT
ftr-464	2532	1	regs	regs	PROPN
ftr-464	2532	2	.	.	PUNCT
ftr-464	2533	1	§	§	PROPN
ftr-464	2533	2	1.404a	1.404a	PROPN
ftr-464	2533	3	-	-	PUNCT
ftr-464	2533	4	i(e	i(e	NOUN
ftr-464	2533	5	)	)	PUNCT
ftr-464	2534	1	,	,	PUNCT
ftr-464	2534	2	imposing	impose	VERB
ftr-464	2534	3	four	four	NUM
ftr-464	2534	4	requirements	requirement	NOUN
ftr-464	2534	5	for	for	ADP
ftr-464	2534	6	a	a	DET
ftr-464	2534	7	fund	fund	NOUN
ftr-464	2534	8	to	to	PART
ftr-464	2534	9	be	be	AUX
ftr-464	2534	10	treated	treat	VERB
ftr-464	2534	11	as	as	ADP
ftr-464	2534	12	"	"	PUNCT
ftr-464	2534	13	equivalent	equivalent	NOUN
ftr-464	2534	14	of	of	ADP
ftr-464	2534	15	a	a	DET
ftr-464	2534	16	trust	trust	NOUN
ftr-464	2534	17	"	"	PUNCT
ftr-464	2534	18	:	:	PUNCT
ftr-464	2534	19	"	"	PUNCT
ftr-464	2534	20	(	(	PUNCT
ftr-464	2534	21	i	i	NOUN
ftr-464	2534	22	)	)	PUNCT
ftr-464	2534	23	the	the	DET
ftr-464	2534	24	corpus	corpus	NOUN
ftr-464	2534	25	and	and	CCONJ
ftr-464	2534	26	income	income	NOUN
ftr-464	2534	27	[	[	X
ftr-464	2534	28	of	of	ADP
ftr-464	2534	29	the	the	DET
ftr-464	2534	30	fund	fund	NOUN
ftr-464	2534	31	]	]	PUNCT
ftr-464	2534	32	is	be	AUX
ftr-464	2534	33	separately	separately	ADV
ftr-464	2534	34	identifiable	identifiable	ADJ
ftr-464	2534	35	and	and	CCONJ
ftr-464	2534	36	segregated	segregated	ADJ
ftr-464	2534	37	,	,	PUNCT
ftr-464	2534	38	through	through	ADP
ftr-464	2534	39	a	a	DET
ftr-464	2534	40	separate	separate	ADJ
ftr-464	2534	41	legal	legal	ADJ
ftr-464	2534	42	entity	entity	NOUN
ftr-464	2534	43	,	,	PUNCT
ftr-464	2534	44	from	from	ADP
ftr-464	2534	45	the	the	DET
ftr-464	2534	46	general	general	ADJ
ftr-464	2534	47	assets	asset	NOUN
ftr-464	2534	48	of	of	ADP
ftr-464	2534	49	the	the	DET
ftr-464	2534	50	employer	employer	NOUN
ftr-464	2534	51	,	,	PUNCT
ftr-464	2534	52	(	(	PUNCT
ftr-464	2534	53	ii	ii	NOUN
ftr-464	2534	54	)	)	PUNCT
ftr-464	2534	55	the	the	DET
ftr-464	2534	56	corpus	corpus	NOUN
ftr-464	2534	57	and	and	CCONJ
ftr-464	2534	58	income	income	NOUN
ftr-464	2534	59	...	...	PUNCT
ftr-464	2534	60	is	be	AUX
ftr-464	2534	61	not	not	PART
ftr-464	2534	62	subject	subject	ADJ
ftr-464	2534	63	,	,	PUNCT
ftr-464	2534	64	under	under	ADP
ftr-464	2534	65	the	the	DET
ftr-464	2534	66	applicable	applicable	ADJ
ftr-464	2534	67	foreign	foreign	ADJ
ftr-464	2534	68	law	law	NOUN
ftr-464	2534	69	,	,	PUNCT
ftr-464	2534	70	to	to	ADP
ftr-464	2534	71	the	the	DET
ftr-464	2534	72	claims	claim	NOUN
ftr-464	2534	73	of	of	ADP
ftr-464	2534	74	the	the	DET
ftr-464	2534	75	employer	employer	NOUN
ftr-464	2534	76	's	's	PART
ftr-464	2534	77	creditors	creditor	NOUN
ftr-464	2534	78	prior	prior	ADV
ftr-464	2534	79	to	to	ADP
ftr-464	2534	80	the	the	DET
ftr-464	2534	81	claims	claim	NOUN
ftr-464	2534	82	of	of	ADP
ftr-464	2534	83	employees	employee	NOUN
ftr-464	2534	84	...	...	PUNCT
ftr-464	2534	85	under	under	ADP
ftr-464	2534	86	the	the	DET
ftr-464	2534	87	plan	plan	NOUN
ftr-464	2534	88	;	;	PUNCT
ftr-464	2534	89	(	(	PUNCT
ftr-464	2534	90	iii	iii	X
ftr-464	2534	91	)	)	PUNCT
ftr-464	2534	92	the	the	DET
ftr-464	2534	93	corpus	corpus	NOUN
ftr-464	2534	94	and	and	CCONJ
ftr-464	2534	95	income	income	NOUN
ftr-464	2534	96	.	.	PUNCT
ftr-464	2534	97	.	.	PUNCT
ftr-464	2535	1	.	.	PUNCT
ftr-464	2535	2	,	,	PUNCT
ftr-464	2535	3	by	by	ADP
ftr-464	2535	4	law	law	NOUN
ftr-464	2535	5	or	or	CCONJ
ftr-464	2535	6	by	by	ADP
ftr-464	2535	7	contract	contract	NOUN
ftr-464	2535	8	,	,	PUNCT
ftr-464	2535	9	can	can	AUX
ftr-464	2535	10	not	not	PART
ftr-464	2535	11	at	at	ADP
ftr-464	2535	12	any	any	DET
ftr-464	2535	13	time	time	NOUN
ftr-464	2535	14	prior	prior	ADV
ftr-464	2535	15	to	to	ADP
ftr-464	2535	16	the	the	DET
ftr-464	2535	17	satisfaction	satisfaction	NOUN
ftr-464	2535	18	of	of	ADP
ftr-464	2535	19	all	all	DET
ftr-464	2535	20	liabilities	liability	NOUN
ftr-464	2535	21	with	with	ADP
ftr-464	2535	22	respect	respect	NOUN
ftr-464	2535	23	to	to	ADP
ftr-464	2535	24	employees	employee	NOUN
ftr-464	2535	25	under	under	ADP
ftr-464	2535	26	the	the	DET
ftr-464	2535	27	plan	plan	NOUN
ftr-464	2535	28	be	be	AUX
ftr-464	2535	29	used	use	VERB
ftr-464	2535	30	for	for	ADP
ftr-464	2535	31	...	...	PUNCT
ftr-464	2535	32	any	any	DET
ftr-464	2535	33	purpose	purpose	NOUN
ftr-464	2535	34	other	other	ADJ
ftr-464	2535	35	than	than	ADP
ftr-464	2535	36	providing	provide	VERB
ftr-464	2535	37	benefits	benefit	NOUN
ftr-464	2535	38	under	under	ADP
ftr-464	2535	39	the	the	DET
ftr-464	2535	40	plan	plan	NOUN
ftr-464	2535	41	;	;	PUNCT
ftr-464	2535	42	(	(	PUNCT
ftr-464	2535	43	iv	iv	X
ftr-464	2535	44	)	)	PUNCT
ftr-464	2535	45	the	the	DET
ftr-464	2535	46	corpus	corpus	NOUN
ftr-464	2535	47	and	and	CCONJ
ftr-464	2535	48	income	income	NOUN
ftr-464	2535	49	..	..	PUNCT
ftr-464	2535	50	.	.	PUNCT
ftr-464	2536	1	is	be	AUX
ftr-464	2536	2	held	hold	VERB
ftr-464	2536	3	by	by	ADP
ftr-464	2536	4	a	a	DET
ftr-464	2536	5	person	person	NOUN
ftr-464	2536	6	who	who	PRON
ftr-464	2536	7	has	have	VERB
ftr-464	2536	8	a	a	DET
ftr-464	2536	9	legally	legally	ADV
ftr-464	2536	10	enforceable	enforceable	ADJ
ftr-464	2536	11	duty	duty	NOUN
ftr-464	2536	12	to	to	PART
ftr-464	2536	13	operate	operate	VERB
ftr-464	2536	14	the	the	DET
ftr-464	2536	15	fund	fund	NOUN
ftr-464	2536	16	prudently	prudently	ADV
ftr-464	2536	17	.	.	PUNCT
ftr-464	2536	18	"	"	PUNCT
ftr-464	2537	1	58	58	NUM
ftr-464	2537	2	fed	fed	PROPN
ftr-464	2537	3	.	.	PUNCT
ftr-464	2538	1	reg	reg	PROPN
ftr-464	2538	2	.	.	PROPN
ftr-464	2539	1	27,219	27,219	NUM
ftr-464	2539	2	,	,	PUNCT
ftr-464	2539	3	27,230	27,230	NUM
ftr-464	2539	4	(	(	PUNCT
ftr-464	2539	5	1993	1993	NUM
ftr-464	2539	6	)	)	PUNCT
ftr-464	2539	7	(	(	PUNCT
ftr-464	2539	8	to	to	PART
ftr-464	2539	9	be	be	AUX
ftr-464	2539	10	codified	codify	VERB
ftr-464	2539	11	at	at	ADP
ftr-464	2539	12	26	26	NUM
ftr-464	2539	13	c.f.r	c.f.r	NOUN
ftr-464	2539	14	.	.	PUNCT
ftr-464	2540	1	pt	pt	PROPN
ftr-464	2540	2	.	.	PROPN
ftr-464	2540	3	1	1	NUM
ftr-464	2540	4	)	)	PUNCT
ftr-464	2540	5	(	(	PUNCT
ftr-464	2540	6	proposed	propose	VERB
ftr-464	2540	7	may	may	PROPN
ftr-464	2540	8	7	7	NUM
ftr-464	2540	9	,	,	PUNCT
ftr-464	2540	10	1993	1993	NUM
ftr-464	2540	11	)	)	PUNCT
ftr-464	2540	12	.	.	PUNCT
ftr-464	2541	1	371	371	NUM
ftr-464	2541	2	.	.	PUNCT
ftr-464	2542	1	aba	aba	PROPN
ftr-464	2542	2	section	section	NOUN
ftr-464	2542	3	of	of	ADP
ftr-464	2542	4	tax'n	tax'n	NOUN
ftr-464	2542	5	,	,	PUNCT
ftr-464	2542	6	foreign	foreign	ADJ
ftr-464	2542	7	pension	pension	NOUN
ftr-464	2542	8	task	task	PROPN
ftr-464	2542	9	force	force	PROPN
ftr-464	2542	10	subcommittee	subcommittee	NOUN
ftr-464	2542	11	of	of	ADP
ftr-464	2542	12	the	the	DET
ftr-464	2542	13	committee	committee	NOUN
ftr-464	2542	14	on	on	ADP
ftr-464	2542	15	employee	employee	NOUN
ftr-464	2542	16	benefits	benefit	NOUN
ftr-464	2542	17	,	,	PUNCT
ftr-464	2542	18	comments	comment	NOUN
ftr-464	2542	19	on	on	ADP
ftr-464	2542	20	proposed	propose	VERB
ftr-464	2542	21	regulations	regulation	NOUN
ftr-464	2542	22	under	under	ADP
ftr-464	2542	23	code	code	NOUN
ftr-464	2542	24	section	section	NOUN
ftr-464	2542	25	404a	404a	PROPN
ftr-464	2542	26	(	(	PUNCT
ftr-464	2542	27	nov	nov	PROPN
ftr-464	2542	28	.	.	PROPN
ftr-464	2542	29	2	2	NUM
ftr-464	2542	30	,	,	PUNCT
ftr-464	2542	31	1994	1994	NUM
ftr-464	2542	32	)	)	PUNCT
ftr-464	2542	33	,	,	PUNCT
ftr-464	2542	34	reprinted	reprint	VERB
ftr-464	2542	35	in	in	ADP
ftr-464	2542	36	94	94	NUM
ftr-464	2542	37	tni	tni	NOUN
ftr-464	2542	38	232	232	NUM
ftr-464	2542	39	-	-	SYM
ftr-464	2542	40	7	7	NUM
ftr-464	2542	41	(	(	PUNCT
ftr-464	2542	42	dec	dec	PROPN
ftr-464	2542	43	.	.	PROPN
ftr-464	2542	44	2	2	NUM
ftr-464	2542	45	,	,	PUNCT
ftr-464	2542	46	1994	1994	NUM
ftr-464	2542	47	)	)	PUNCT
ftr-464	2542	48	(	(	PUNCT
ftr-464	2542	49	lexis	lexis	X
ftr-464	2542	50	,	,	PUNCT
ftr-464	2542	51	fedtax	fedtax	NOUN
ftr-464	2542	52	library	library	NOUN
ftr-464	2542	53	,	,	PUNCT
ftr-464	2542	54	tni	tni	NOUN
ftr-464	2542	55	file	file	NOUN
ftr-464	2542	56	)	)	PUNCT
ftr-464	2543	1	[	[	X
ftr-464	2543	2	hereinafter	hereinafter	NOUN
ftr-464	2543	3	aba	aba	PROPN
ftr-464	2543	4	comments	comment	VERB
ftr-464	2543	5	]	]	PUNCT
ftr-464	2543	6	.	.	PUNCT
ftr-464	2544	1	372	372	NUM
ftr-464	2544	2	.	.	PUNCT
ftr-464	2544	3	letter	letter	NOUN
ftr-464	2544	4	from	from	ADP
ftr-464	2544	5	towers	tower	NOUN
ftr-464	2544	6	perrn	perrn	NOUN
ftr-464	2544	7	,	,	PUNCT
ftr-464	2544	8	supra	supra	PROPN
ftr-464	2544	9	note	note	NOUN
ftr-464	2544	10	367	367	NUM
ftr-464	2544	11	.	.	PUNCT
ftr-464	2545	1	373	373	NUM
ftr-464	2545	2	.	.	PUNCT
ftr-464	2546	1	statement	statement	NOUN
ftr-464	2546	2	of	of	ADP
ftr-464	2546	3	united	united	PROPN
ftr-464	2546	4	states	states	PROPN
ftr-464	2546	5	council	council	PROPN
ftr-464	2546	6	for	for	ADP
ftr-464	2546	7	international	international	ADJ
ftr-464	2546	8	business	business	NOUN
ftr-464	2546	9	,	,	PUNCT
ftr-464	2546	10	supra	supra	PROPN
ftr-464	2546	11	note	note	NOUN
ftr-464	2546	12	367	367	NUM
ftr-464	2546	13	.	.	PUNCT
ftr-464	2547	1	19961	19961	NUM
ftr-464	2547	2	florida	florida	PROPN
ftr-464	2547	3	tax	tax	NOUN
ftr-464	2547	4	review	review	NOUN
ftr-464	2547	5	countries	country	NOUN
ftr-464	2547	6	withdrawals	withdrawal	NOUN
ftr-464	2547	7	of	of	ADP
ftr-464	2547	8	surplus	surplus	ADJ
ftr-464	2547	9	assets	asset	NOUN
ftr-464	2547	10	are	be	AUX
ftr-464	2547	11	permitted	permit	VERB
ftr-464	2547	12	or	or	CCONJ
ftr-464	2547	13	even	even	ADV
ftr-464	2547	14	"	"	PUNCT
ftr-464	2547	15	required	require	VERB
ftr-464	2547	16	"	"	PUNCT
ftr-464	2547	17	under	under	ADP
ftr-464	2547	18	local	local	ADJ
ftr-464	2547	19	law.374	law.374	NOUN
ftr-464	2547	20	among	among	ADP
ftr-464	2547	21	the	the	DET
ftr-464	2547	22	important	important	ADJ
ftr-464	2547	23	pension	pension	NOUN
ftr-464	2547	24	vehicles	vehicle	NOUN
ftr-464	2547	25	that	that	PRON
ftr-464	2547	26	may	may	AUX
ftr-464	2547	27	not	not	PART
ftr-464	2547	28	meet	meet	VERB
ftr-464	2547	29	the	the	DET
ftr-464	2547	30	requirements	requirement	NOUN
ftr-464	2547	31	of	of	ADP
ftr-464	2547	32	the	the	DET
ftr-464	2547	33	proposed	propose	VERB
ftr-464	2547	34	regulations	regulation	NOUN
ftr-464	2547	35	are	be	AUX
ftr-464	2547	36	the	the	DET
ftr-464	2547	37	so	so	ADV
ftr-464	2547	38	-	-	PUNCT
ftr-464	2547	39	called	call	VERB
ftr-464	2547	40	security	security	NOUN
ftr-464	2547	41	contract3	contract3	NOUN
ftr-464	2547	42	75	75	NUM
ftr-464	2547	43	under	under	ADP
ftr-464	2547	44	german	german	ADJ
ftr-464	2547	45	law	law	NOUN
ftr-464	2547	46	and	and	CCONJ
ftr-464	2547	47	funds	fund	NOUN
ftr-464	2547	48	covering	cover	VERB
ftr-464	2547	49	a	a	DET
ftr-464	2547	50	number	number	NOUN
ftr-464	2547	51	of	of	ADP
ftr-464	2547	52	different	different	ADJ
ftr-464	2547	53	374	374	NUM
ftr-464	2547	54	.	.	PUNCT
ftr-464	2548	1	withdrawals	withdrawal	NOUN
ftr-464	2548	2	of	of	ADP
ftr-464	2548	3	surplus	surplus	ADJ
ftr-464	2548	4	assets	asset	NOUN
ftr-464	2548	5	are	be	AUX
ftr-464	2548	6	said	say	VERB
ftr-464	2548	7	to	to	PART
ftr-464	2548	8	be	be	AUX
ftr-464	2548	9	"	"	PUNCT
ftr-464	2548	10	required	require	VERB
ftr-464	2548	11	,	,	PUNCT
ftr-464	2548	12	"	"	PUNCT
ftr-464	2548	13	in	in	ADP
ftr-464	2548	14	some	some	DET
ftr-464	2548	15	cases	case	NOUN
ftr-464	2548	16	,	,	PUNCT
ftr-464	2548	17	in	in	ADP
ftr-464	2548	18	the	the	DET
ftr-464	2548	19	united	united	PROPN
ftr-464	2548	20	kingdom	kingdom	PROPN
ftr-464	2548	21	and	and	CCONJ
ftr-464	2548	22	japan	japan	PROPN
ftr-464	2548	23	and	and	CCONJ
ftr-464	2548	24	to	to	PART
ftr-464	2548	25	be	be	AUX
ftr-464	2548	26	permitted	permit	VERB
ftr-464	2548	27	in	in	ADP
ftr-464	2548	28	mexico	mexico	PROPN
ftr-464	2548	29	,	,	PUNCT
ftr-464	2548	30	the	the	DET
ftr-464	2548	31	netherlands	netherlands	PROPN
ftr-464	2548	32	and	and	CCONJ
ftr-464	2548	33	ontario	ontario	PROPN
ftr-464	2548	34	.	.	PUNCT
ftr-464	2549	1	see	see	VERB
ftr-464	2549	2	comments	comment	NOUN
ftr-464	2549	3	of	of	ADP
ftr-464	2549	4	tax	tax	NOUN
ftr-464	2549	5	executives	executives	PROPN
ftr-464	2549	6	institute	institute	PROPN
ftr-464	2549	7	,	,	PUNCT
ftr-464	2549	8	inc	inc	PROPN
ftr-464	2549	9	.	.	PROPN
ftr-464	2549	10	,	,	PUNCT
ftr-464	2549	11	supra	supra	PROPN
ftr-464	2549	12	note	note	PROPN
ftr-464	2549	13	367	367	NUM
ftr-464	2549	14	(	(	PUNCT
ftr-464	2549	15	mentioning	mention	VERB
ftr-464	2549	16	uk	uk	PROPN
ftr-464	2549	17	and	and	CCONJ
ftr-464	2549	18	mexico	mexico	PROPN
ftr-464	2549	19	)	)	PUNCT
ftr-464	2549	20	;	;	PUNCT
ftr-464	2549	21	comments	comment	NOUN
ftr-464	2549	22	of	of	ADP
ftr-464	2549	23	the	the	DET
ftr-464	2549	24	dow	dow	PROPN
ftr-464	2549	25	chemical	chemical	PROPN
ftr-464	2549	26	company	company	NOUN
ftr-464	2549	27	,	,	PUNCT
ftr-464	2549	28	supra	supra	PROPN
ftr-464	2549	29	note	note	NOUN
ftr-464	2549	30	367	367	NUM
ftr-464	2549	31	(	(	PUNCT
ftr-464	2549	32	discussing	discuss	VERB
ftr-464	2549	33	dow	dow	NOUN
ftr-464	2549	34	plans	plan	NOUN
ftr-464	2549	35	in	in	ADP
ftr-464	2549	36	canada	canada	PROPN
ftr-464	2549	37	and	and	CCONJ
ftr-464	2549	38	the	the	DET
ftr-464	2549	39	netherlands	netherlands	PROPN
ftr-464	2549	40	)	)	PUNCT
ftr-464	2549	41	;	;	PUNCT
ftr-464	2549	42	letter	letter	NOUN
ftr-464	2549	43	from	from	ADP
ftr-464	2549	44	tom	tom	PROPN
ftr-464	2549	45	mcmahon	mcmahon	PROPN
ftr-464	2549	46	,	,	PUNCT
ftr-464	2549	47	supra	supra	PROPN
ftr-464	2549	48	note	note	PROPN
ftr-464	2549	49	367	367	NUM
ftr-464	2549	50	(	(	PUNCT
ftr-464	2549	51	in	in	ADP
ftr-464	2549	52	the	the	DET
ftr-464	2549	53	uk	uk	PROPN
ftr-464	2549	54	,	,	PUNCT
ftr-464	2549	55	"	"	PUNCT
ftr-464	2549	56	surplus	surplus	ADJ
ftr-464	2549	57	reversion	reversion	NOUN
ftr-464	2549	58	is	be	AUX
ftr-464	2549	59	a	a	DET
ftr-464	2549	60	commonly	commonly	ADV
ftr-464	2549	61	utilized	utilize	VERB
ftr-464	2549	62	method	method	NOUN
ftr-464	2549	63	of	of	ADP
ftr-464	2549	64	complying	comply	VERB
ftr-464	2549	65	with	with	ADP
ftr-464	2549	66	...	...	PUNCT
ftr-464	2550	1	[	[	X
ftr-464	2550	2	the	the	DET
ftr-464	2550	3	]	]	X
ftr-464	2550	4	requirement	requirement	NOUN
ftr-464	2550	5	"	"	PUNCT
ftr-464	2550	6	that	that	PRON
ftr-464	2550	7	surplus	surplus	NOUN
ftr-464	2550	8	assets	asset	NOUN
ftr-464	2550	9	be	be	AUX
ftr-464	2550	10	reduced	reduce	VERB
ftr-464	2550	11	;	;	PUNCT
ftr-464	2550	12	also	also	ADV
ftr-464	2550	13	discussing	discuss	VERB
ftr-464	2550	14	requirement	requirement	NOUN
ftr-464	2550	15	of	of	ADP
ftr-464	2550	16	returning	return	VERB
ftr-464	2550	17	surplus	surplus	ADJ
ftr-464	2550	18	assets	asset	NOUN
ftr-464	2550	19	in	in	ADP
ftr-464	2550	20	japan	japan	PROPN
ftr-464	2550	21	)	)	PUNCT
ftr-464	2550	22	;	;	PUNCT
ftr-464	2550	23	letter	letter	NOUN
ftr-464	2550	24	from	from	ADP
ftr-464	2550	25	towers	tower	NOUN
ftr-464	2550	26	perrin	perrin	NOUN
ftr-464	2550	27	,	,	PUNCT
ftr-464	2550	28	supra	supra	PROPN
ftr-464	2550	29	note	note	PROPN
ftr-464	2550	30	367	367	NUM
ftr-464	2550	31	,	,	PUNCT
ftr-464	2550	32	(	(	PUNCT
ftr-464	2550	33	"	"	PUNCT
ftr-464	2550	34	the	the	DET
ftr-464	2550	35	laws	law	NOUN
ftr-464	2550	36	of	of	ADP
ftr-464	2550	37	some	some	DET
ftr-464	2550	38	countries	country	NOUN
ftr-464	2550	39	,	,	PUNCT
ftr-464	2550	40	such	such	ADJ
ftr-464	2550	41	as	as	ADP
ftr-464	2550	42	the	the	DET
ftr-464	2550	43	united	united	ADJ
ftr-464	2550	44	kingdom	kingdom	PROPN
ftr-464	2550	45	,	,	PUNCT
ftr-464	2550	46	.	.	PUNCT
ftr-464	2550	47	.	.	PUNCT
ftr-464	2550	48	.	.	PUNCT
ftr-464	2551	1	allow	allow	VERB
ftr-464	2551	2	surplus	surplus	ADJ
ftr-464	2551	3	assets	asset	NOUN
ftr-464	2551	4	to	to	PART
ftr-464	2551	5	revert	revert	VERB
ftr-464	2551	6	to	to	ADP
ftr-464	2551	7	the	the	DET
ftr-464	2551	8	employer	employer	NOUN
ftr-464	2551	9	,	,	PUNCT
ftr-464	2551	10	and	and	CCONJ
ftr-464	2551	11	in	in	ADP
ftr-464	2551	12	some	some	DET
ftr-464	2551	13	cases	case	NOUN
ftr-464	2551	14	require	require	VERB
ftr-464	2551	15	it	it	PRON
ftr-464	2551	16	.	.	PUNCT
ftr-464	2551	17	"	"	PUNCT
ftr-464	2551	18	)	)	PUNCT
ftr-464	2551	19	;	;	PUNCT
ftr-464	2551	20	letter	letter	NOUN
ftr-464	2551	21	from	from	ADP
ftr-464	2551	22	c.	c.	PROPN
ftr-464	2551	23	frederick	frederick	PROPN
ftr-464	2551	24	oliphant	oliphant	PROPN
ftr-464	2551	25	ili	ili	PROPN
ftr-464	2551	26	,	,	PUNCT
ftr-464	2551	27	of	of	ADP
ftr-464	2551	28	miller	miller	PROPN
ftr-464	2551	29	&	&	CCONJ
ftr-464	2551	30	chevalier	chevalier	NOUN
ftr-464	2551	31	(	(	PUNCT
ftr-464	2551	32	feb	feb	PROPN
ftr-464	2551	33	.	.	PROPN
ftr-464	2551	34	6	6	NUM
ftr-464	2551	35	,	,	PUNCT
ftr-464	2551	36	1995	1995	NUM
ftr-464	2551	37	)	)	PUNCT
ftr-464	2551	38	,	,	PUNCT
ftr-464	2551	39	reprinted	reprint	VERB
ftr-464	2551	40	in	in	ADP
ftr-464	2551	41	95	95	NUM
ftr-464	2551	42	tnt	tnt	NOUN
ftr-464	2551	43	36	36	NUM
ftr-464	2551	44	-	-	SYM
ftr-464	2551	45	14	14	NUM
ftr-464	2551	46	(	(	PUNCT
ftr-464	2551	47	feb	feb	PROPN
ftr-464	2551	48	.	.	PROPN
ftr-464	2551	49	23	23	NUM
ftr-464	2551	50	,	,	PUNCT
ftr-464	2551	51	1995	1995	NUM
ftr-464	2551	52	)	)	PUNCT
ftr-464	2551	53	(	(	PUNCT
ftr-464	2551	54	lexis	lexis	X
ftr-464	2551	55	,	,	PUNCT
ftr-464	2551	56	fedtax	fedtax	NOUN
ftr-464	2551	57	library	library	NOUN
ftr-464	2551	58	,	,	PUNCT
ftr-464	2551	59	tnt	tnt	NOUN
ftr-464	2551	60	file	file	NOUN
ftr-464	2551	61	)	)	PUNCT
ftr-464	2551	62	(	(	PUNCT
ftr-464	2551	63	under	under	ADP
ftr-464	2551	64	qualified	qualified	ADJ
ftr-464	2551	65	canadian	canadian	ADJ
ftr-464	2551	66	pension	pension	NOUN
ftr-464	2551	67	plans	plan	NOUN
ftr-464	2551	68	subject	subject	ADJ
ftr-464	2551	69	to	to	ADP
ftr-464	2551	70	the	the	DET
ftr-464	2551	71	local	local	ADJ
ftr-464	2551	72	law	law	NOUN
ftr-464	2551	73	of	of	ADP
ftr-464	2551	74	ontario	ontario	PROPN
ftr-464	2551	75	,	,	PUNCT
ftr-464	2551	76	the	the	DET
ftr-464	2551	77	employer	employer	NOUN
ftr-464	2551	78	may	may	AUX
ftr-464	2551	79	be	be	AUX
ftr-464	2551	80	permitted	permit	VERB
ftr-464	2551	81	to	to	PART
ftr-464	2551	82	withdraw	withdraw	VERB
ftr-464	2551	83	surplus	surplus	NOUN
ftr-464	2551	84	assets	asset	NOUN
ftr-464	2551	85	even	even	ADV
ftr-464	2551	86	though	though	SCONJ
ftr-464	2551	87	no	no	DET
ftr-464	2551	88	settlement	settlement	NOUN
ftr-464	2551	89	has	have	AUX
ftr-464	2551	90	been	be	AUX
ftr-464	2551	91	made	make	VERB
ftr-464	2551	92	of	of	ADP
ftr-464	2551	93	existing	exist	VERB
ftr-464	2551	94	pension	pension	NOUN
ftr-464	2551	95	liabilities	liability	NOUN
ftr-464	2551	96	)	)	PUNCT
ftr-464	2551	97	.	.	PUNCT
ftr-464	2552	1	the	the	DET
ftr-464	2552	2	erisa	erisa	PROPN
ftr-464	2552	3	industry	industry	NOUN
ftr-464	2552	4	committee	committee	NOUN
ftr-464	2552	5	stated	state	VERB
ftr-464	2552	6	that	that	SCONJ
ftr-464	2552	7	"	"	PUNCT
ftr-464	2552	8	the	the	DET
ftr-464	2552	9	impossibility	impossibility	NOUN
ftr-464	2552	10	-	-	PUNCT
ftr-464	2552	11	of	of	ADP
ftr-464	2552	12	-	-	PUNCT
ftr-464	2552	13	reversion	reversion	NOUN
ftr-464	2552	14	requirement	requirement	NOUN
ftr-464	2552	15	is	be	AUX
ftr-464	2552	16	virtually	virtually	ADV
ftr-464	2552	17	impossible	impossible	ADJ
ftr-464	2552	18	to	to	PART
ftr-464	2552	19	satisfy	satisfy	VERB
ftr-464	2552	20	in	in	ADP
ftr-464	2552	21	any	any	DET
ftr-464	2552	22	country	country	NOUN
ftr-464	2552	23	except	except	SCONJ
ftr-464	2552	24	the	the	DET
ftr-464	2552	25	united	united	PROPN
ftr-464	2552	26	states	states	PROPN
ftr-464	2552	27	,	,	PUNCT
ftr-464	2552	28	and	and	CCONJ
ftr-464	2552	29	in	in	ADP
ftr-464	2552	30	many	many	ADJ
ftr-464	2552	31	countries	country	NOUN
ftr-464	2552	32	would	would	AUX
ftr-464	2552	33	either	either	CCONJ
ftr-464	2552	34	be	be	AUX
ftr-464	2552	35	illegal	illegal	ADJ
ftr-464	2552	36	or	or	CCONJ
ftr-464	2552	37	contrary	contrary	ADJ
ftr-464	2552	38	to	to	ADP
ftr-464	2552	39	accepted	accept	VERB
ftr-464	2552	40	business	business	NOUN
ftr-464	2552	41	and	and	CCONJ
ftr-464	2552	42	actuarial	actuarial	ADJ
ftr-464	2552	43	practice	practice	NOUN
ftr-464	2552	44	.	.	PUNCT
ftr-464	2552	45	"	"	PUNCT
ftr-464	2553	1	letter	letter	NOUN
ftr-464	2553	2	of	of	ADP
ftr-464	2553	3	mark	mark	PROPN
ftr-464	2553	4	j.	j.	PROPN
ftr-464	2553	5	ugoretz	ugoretz	PROPN
ftr-464	2553	6	,	,	PUNCT
ftr-464	2553	7	supra	supra	PROPN
ftr-464	2553	8	note	note	NOUN
ftr-464	2553	9	367	367	NUM
ftr-464	2553	10	.	.	PUNCT
ftr-464	2554	1	the	the	DET
ftr-464	2554	2	committee	committee	NOUN
ftr-464	2554	3	of	of	ADP
ftr-464	2554	4	erisa	erisa	NOUN
ftr-464	2554	5	industry	industry	NOUN
ftr-464	2554	6	states	state	VERB
ftr-464	2554	7	that	that	SCONJ
ftr-464	2554	8	"	"	PUNCT
ftr-464	2554	9	in	in	ADP
ftr-464	2554	10	the	the	DET
ftr-464	2554	11	united	united	ADJ
ftr-464	2554	12	kingdom	kingdom	PROPN
ftr-464	2554	13	,	,	PUNCT
ftr-464	2554	14	plans	plan	VERB
ftr-464	2554	15	that	that	PRON
ftr-464	2554	16	do	do	AUX
ftr-464	2554	17	not	not	PART
ftr-464	2554	18	permit	permit	VERB
ftr-464	2554	19	reversions	reversion	NOUN
ftr-464	2554	20	of	of	ADP
ftr-464	2554	21	surplus	surplus	ADJ
ftr-464	2554	22	assets	asset	NOUN
ftr-464	2554	23	...	...	PUNCT
ftr-464	2554	24	are	be	AUX
ftr-464	2554	25	at	at	ADP
ftr-464	2554	26	a	a	DET
ftr-464	2554	27	serious	serious	ADJ
ftr-464	2554	28	tax	tax	NOUN
ftr-464	2554	29	disadvantage	disadvantage	NOUN
ftr-464	2554	30	"	"	PUNCT
ftr-464	2554	31	because	because	SCONJ
ftr-464	2554	32	"	"	PUNCT
ftr-464	2554	33	[	[	X
ftr-464	2554	34	f]unding	f]unding	NOUN
ftr-464	2554	35	practices	practice	NOUN
ftr-464	2554	36	are	be	AUX
ftr-464	2554	37	conservative	conservative	ADJ
ftr-464	2554	38	and	and	CCONJ
ftr-464	2554	39	,	,	PUNCT
ftr-464	2554	40	should	should	AUX
ftr-464	2554	41	large	large	ADJ
ftr-464	2554	42	surpluses	surplus	NOUN
ftr-464	2554	43	result	result	VERB
ftr-464	2554	44	...	...	PUNCT
ftr-464	2555	1	the	the	DET
ftr-464	2555	2	inland	inland	ADJ
ftr-464	2555	3	revenue	revenue	NOUN
ftr-464	2555	4	will	will	AUX
ftr-464	2555	5	require	require	VERB
ftr-464	2555	6	them	they	PRON
ftr-464	2555	7	to	to	PART
ftr-464	2555	8	be	be	AUX
ftr-464	2555	9	eliminated	eliminate	VERB
ftr-464	2555	10	.	.	PUNCT
ftr-464	2555	11	"	"	PUNCT
ftr-464	2556	1	i	i	PRON
ftr-464	2556	2	d.	d.	PROPN
ftr-464	2556	3	moreover	moreover	ADV
ftr-464	2556	4	,	,	PUNCT
ftr-464	2556	5	"	"	PUNCT
ftr-464	2556	6	[	[	X
ftr-464	2556	7	s]ettling	s]ettle	VERB
ftr-464	2556	8	the	the	DET
ftr-464	2556	9	liabilities	liability	NOUN
ftr-464	2556	10	would	would	AUX
ftr-464	2556	11	generally	generally	ADV
ftr-464	2556	12	not	not	PART
ftr-464	2556	13	be	be	AUX
ftr-464	2556	14	permitted	permit	VERB
ftr-464	2556	15	,	,	PUNCT
ftr-464	2556	16	or	or	CCONJ
ftr-464	2556	17	be	be	AUX
ftr-464	2556	18	practical	practical	ADJ
ftr-464	2556	19	in	in	ADP
ftr-464	2556	20	terms	term	NOUN
ftr-464	2556	21	of	of	ADP
ftr-464	2556	22	the	the	DET
ftr-464	2556	23	local	local	ADJ
ftr-464	2556	24	insurance	insurance	NOUN
ftr-464	2556	25	market	market	NOUN
ftr-464	2556	26	.	.	PUNCT
ftr-464	2556	27	"	"	PUNCT
ftr-464	2557	1	i	i	PRON
ftr-464	2557	2	d.	d.	PROPN
ftr-464	2557	3	the	the	DET
ftr-464	2557	4	committee	committee	PROPN
ftr-464	2557	5	states	state	VERB
ftr-464	2557	6	more	more	ADV
ftr-464	2557	7	generally	generally	ADV
ftr-464	2557	8	that	that	SCONJ
ftr-464	2557	9	"	"	PUNCT
ftr-464	2557	10	itihe	itihe	ADJ
ftr-464	2557	11	capital	capital	NOUN
ftr-464	2557	12	markets	market	NOUN
ftr-464	2557	13	in	in	ADP
ftr-464	2557	14	foreign	foreign	ADJ
ftr-464	2557	15	countries	country	NOUN
ftr-464	2557	16	are	be	AUX
ftr-464	2557	17	often	often	ADV
ftr-464	2557	18	not	not	PART
ftr-464	2557	19	sufficiently	sufficiently	ADV
ftr-464	2557	20	well	well	ADV
ftr-464	2557	21	-	-	PUNCT
ftr-464	2557	22	developed	develop	VERB
ftr-464	2557	23	to	to	PART
ftr-464	2557	24	annuitize	annuitize	VERB
ftr-464	2557	25	participants	participant	NOUN
ftr-464	2557	26	'	'	PART
ftr-464	2557	27	accrued	accrue	VERB
ftr-464	2557	28	benefits	benefit	NOUN
ftr-464	2557	29	on	on	ADP
ftr-464	2557	30	plan	plan	NOUN
ftr-464	2557	31	termination	termination	NOUN
ftr-464	2557	32	,	,	PUNCT
ftr-464	2557	33	or	or	CCONJ
ftr-464	2557	34	even	even	ADV
ftr-464	2557	35	reliably	reliably	ADV
ftr-464	2557	36	to	to	PART
ftr-464	2557	37	determine	determine	VERB
ftr-464	2557	38	the	the	DET
ftr-464	2557	39	amount	amount	NOUN
ftr-464	2557	40	that	that	PRON
ftr-464	2557	41	would	would	AUX
ftr-464	2557	42	be	be	AUX
ftr-464	2557	43	necessary	necessary	ADJ
ftr-464	2557	44	to	to	PART
ftr-464	2557	45	satisfy	satisfy	VERB
ftr-464	2557	46	those	those	DET
ftr-464	2557	47	benefits	benefit	NOUN
ftr-464	2557	48	.	.	PUNCT
ftr-464	2557	49	"	"	PUNCT
ftr-464	2558	1	i	i	PRON
ftr-464	2558	2	d.	d.	PROPN
ftr-464	2558	3	see	see	VERB
ftr-464	2558	4	also	also	ADV
ftr-464	2558	5	statement	statement	NOUN
ftr-464	2558	6	of	of	ADP
ftr-464	2558	7	united	united	PROPN
ftr-464	2558	8	states	states	PROPN
ftr-464	2558	9	council	council	PROPN
ftr-464	2558	10	for	for	ADP
ftr-464	2558	11	international	international	ADJ
ftr-464	2558	12	business	business	NOUN
ftr-464	2558	13	,	,	PUNCT
ftr-464	2558	14	supra	supra	PROPN
ftr-464	2558	15	note	note	NOUN
ftr-464	2558	16	367	367	NUM
ftr-464	2558	17	(	(	PUNCT
ftr-464	2558	18	"	"	PUNCT
ftr-464	2558	19	[	[	X
ftr-464	2558	20	m]any	m]any	NOUN
ftr-464	2558	21	countries	country	NOUN
ftr-464	2558	22	with	with	ADP
ftr-464	2558	23	advanced	advanced	ADJ
ftr-464	2558	24	legal	legal	ADJ
ftr-464	2558	25	systems	system	NOUN
ftr-464	2558	26	generally	generally	ADV
ftr-464	2558	27	thought	think	VERB
ftr-464	2558	28	to	to	PART
ftr-464	2558	29	be	be	AUX
ftr-464	2558	30	protective	protective	ADJ
ftr-464	2558	31	of	of	ADP
ftr-464	2558	32	employees	employee	NOUN
ftr-464	2558	33	permit	permit	VERB
ftr-464	2558	34	or	or	CCONJ
ftr-464	2558	35	even	even	ADV
ftr-464	2558	36	require	require	VERB
ftr-464	2558	37	pension	pension	NOUN
ftr-464	2558	38	trusts	trust	NOUN
ftr-464	2558	39	or	or	CCONJ
ftr-464	2558	40	funds	fund	NOUN
ftr-464	2558	41	to	to	PART
ftr-464	2558	42	revert	revert	VERB
ftr-464	2558	43	money	money	NOUN
ftr-464	2558	44	to	to	ADP
ftr-464	2558	45	the	the	DET
ftr-464	2558	46	employer	employer	NOUN
ftr-464	2558	47	...	...	PUNCT
ftr-464	2558	48	if	if	SCONJ
ftr-464	2558	49	the	the	DET
ftr-464	2558	50	plan	plan	NOUN
ftr-464	2558	51	is	be	AUX
ftr-464	2558	52	overfunded	overfunde	VERB
ftr-464	2558	53	,	,	PUNCT
ftr-464	2558	54	"	"	PUNCT
ftr-464	2558	55	including	include	VERB
ftr-464	2558	56	"	"	PUNCT
ftr-464	2558	57	united	united	ADJ
ftr-464	2558	58	kingdom	kingdom	PROPN
ftr-464	2558	59	,	,	PUNCT
ftr-464	2558	60	canada	canada	PROPN
ftr-464	2558	61	,	,	PUNCT
ftr-464	2558	62	australia	australia	PROPN
ftr-464	2558	63	and	and	CCONJ
ftr-464	2558	64	holland	holland	PROPN
ftr-464	2558	65	....	....	PUNCT
ftr-464	2559	1	[	[	X
ftr-464	2559	2	i]t	i]t	NOUN
ftr-464	2559	3	is	be	AUX
ftr-464	2559	4	not	not	PART
ftr-464	2559	5	clear	clear	ADJ
ftr-464	2559	6	whether	whether	SCONJ
ftr-464	2559	7	in	in	ADP
ftr-464	2559	8	all	all	DET
ftr-464	2559	9	these	these	DET
ftr-464	2559	10	countries	country	NOUN
ftr-464	2559	11	an	an	DET
ftr-464	2559	12	employer	employer	NOUN
ftr-464	2559	13	can	can	AUX
ftr-464	2559	14	modify	modify	VERB
ftr-464	2559	15	the	the	DET
ftr-464	2559	16	trust	trust	NOUN
ftr-464	2559	17	instrument	instrument	NOUN
ftr-464	2559	18	to	to	PART
ftr-464	2559	19	negate	negate	VERB
ftr-464	2559	20	this	this	DET
ftr-464	2559	21	possibility	possibility	NOUN
ftr-464	2559	22	.	.	PUNCT
ftr-464	2560	1	"	"	PUNCT
ftr-464	2560	2	)	)	PUNCT
ftr-464	2560	3	.	.	PUNCT
ftr-464	2561	1	375	375	NUM
ftr-464	2561	2	.	.	PUNCT
ftr-464	2562	1	in	in	ADP
ftr-464	2562	2	a	a	DET
ftr-464	2562	3	security	security	NOUN
ftr-464	2562	4	contract	contract	NOUN
ftr-464	2562	5	arrangement	arrangement	NOUN
ftr-464	2562	6	,	,	PUNCT
ftr-464	2562	7	assets	asset	NOUN
ftr-464	2562	8	funding	fund	VERB
ftr-464	2562	9	pension	pension	NOUN
ftr-464	2562	10	liabilities	liability	NOUN
ftr-464	2562	11	are	be	AUX
ftr-464	2562	12	transferred	transfer	VERB
ftr-464	2562	13	to	to	ADP
ftr-464	2562	14	a	a	DET
ftr-464	2562	15	wholly	wholly	ADV
ftr-464	2562	16	-	-	PUNCT
ftr-464	2562	17	owned	own	VERB
ftr-464	2562	18	subsidiary	subsidiary	NOUN
ftr-464	2562	19	that	that	PRON
ftr-464	2562	20	"	"	PUNCT
ftr-464	2562	21	pledges	pledge	VERB
ftr-464	2562	22	its	its	PRON
ftr-464	2562	23	assets	asset	NOUN
ftr-464	2562	24	to	to	ADP
ftr-464	2562	25	a	a	DET
ftr-464	2562	26	custodian	custodian	NOUN
ftr-464	2562	27	who	who	PRON
ftr-464	2562	28	then	then	ADV
ftr-464	2562	29	gives	give	VERB
ftr-464	2562	30	a	a	DET
ftr-464	2562	31	guaranty	guaranty	NOUN
ftr-464	2562	32	to	to	ADP
ftr-464	2562	33	the	the	DET
ftr-464	2562	34	employees	employee	NOUN
ftr-464	2562	35	.	.	PUNCT
ftr-464	2562	36	"	"	PUNCT
ftr-464	2563	1	comments	comment	NOUN
ftr-464	2563	2	of	of	ADP
ftr-464	2563	3	tax	tax	NOUN
ftr-464	2563	4	executives	executives	PROPN
ftr-464	2563	5	institute	institute	PROPN
ftr-464	2563	6	,	,	PUNCT
ftr-464	2563	7	inc	inc	PROPN
ftr-464	2563	8	.	.	PROPN
ftr-464	2563	9	,	,	PUNCT
ftr-464	2563	10	supra	supra	PROPN
ftr-464	2563	11	note	note	PROPN
ftr-464	2563	12	367	367	NUM
ftr-464	2563	13	.	.	PUNCT
ftr-464	2564	1	the	the	DET
ftr-464	2564	2	proposed	propose	VERB
ftr-464	2564	3	regulations	regulation	NOUN
ftr-464	2564	4	decline	decline	VERB
ftr-464	2564	5	to	to	PART
ftr-464	2564	6	approve	approve	VERB
ftr-464	2564	7	this	this	DET
ftr-464	2564	8	arrangement	arrangement	NOUN
ftr-464	2564	9	because	because	SCONJ
ftr-464	2564	10	of	of	ADP
ftr-464	2564	11	uncertainty	uncertainty	NOUN
ftr-464	2564	12	as	as	ADP
ftr-464	2564	13	to	to	ADP
ftr-464	2564	14	whether	whether	SCONJ
ftr-464	2564	15	the	the	DET
ftr-464	2564	16	pledged	pledge	VERB
ftr-464	2564	17	assets	asset	NOUN
ftr-464	2564	18	are	be	AUX
ftr-464	2564	19	in	in	ADP
ftr-464	2564	20	fact	fact	NOUN
ftr-464	2564	21	"	"	PUNCT
ftr-464	2564	22	protected	protect	VERB
ftr-464	2564	23	from	from	ADP
ftr-464	2564	24	the	the	DET
ftr-464	2564	25	claims	claim	NOUN
ftr-464	2564	26	of	of	ADP
ftr-464	2564	27	an	an	DET
ftr-464	2564	28	employer	employer	NOUN
ftr-464	2564	29	's	's	PART
ftr-464	2564	30	creditors	creditor	NOUN
ftr-464	2564	31	in	in	ADP
ftr-464	2564	32	the	the	DET
ftr-464	2564	33	event	event	NOUN
ftr-464	2564	34	of	of	ADP
ftr-464	2564	35	bankruptcy	bankruptcy	NOUN
ftr-464	2564	36	.	.	PUNCT
ftr-464	2564	37	"	"	PUNCT
ftr-464	2565	1	preamble	preamble	ADJ
ftr-464	2565	2	to	to	ADP
ftr-464	2565	3	proposed	propose	VERB
ftr-464	2565	4	regulations	regulation	NOUN
ftr-464	2565	5	,	,	PUNCT
ftr-464	2565	6	58	58	NUM
ftr-464	2565	7	fed	fed	PROPN
ftr-464	2565	8	.	.	PUNCT
ftr-464	2566	1	reg	reg	PROPN
ftr-464	2566	2	.	.	PROPN
ftr-464	2566	3	27,219	27,219	NUM
ftr-464	2566	4	,	,	PUNCT
ftr-464	2566	5	at	at	ADP
ftr-464	2566	6	27,221	27,221	NUM
ftr-464	2566	7	(	(	PUNCT
ftr-464	2566	8	to	to	PART
ftr-464	2566	9	be	be	AUX
ftr-464	2566	10	codified	codify	VERB
ftr-464	2566	11	at	at	ADP
ftr-464	2566	12	26	26	NUM
ftr-464	2566	13	c.f.r	c.f.r	NOUN
ftr-464	2566	14	.	.	PUNCT
ftr-464	2567	1	pt	pt	PROPN
ftr-464	2567	2	.	.	PROPN
ftr-464	2567	3	1	1	NUM
ftr-464	2567	4	)	)	PUNCT
ftr-464	2567	5	(	(	PUNCT
ftr-464	2567	6	proposed	propose	VERB
ftr-464	2567	7	may	may	PROPN
ftr-464	2567	8	7	7	NUM
ftr-464	2567	9	,	,	PUNCT
ftr-464	2567	10	1993	1993	NUM
ftr-464	2567	11	)	)	PUNCT
ftr-464	2567	12	.	.	PUNCT
ftr-464	2568	1	the	the	DET
ftr-464	2568	2	tax	tax	NOUN
ftr-464	2568	3	executives	executive	NOUN
ftr-464	2568	4	institute	institute	NOUN
ftr-464	2568	5	recommends	recommend	VERB
ftr-464	2568	6	that	that	SCONJ
ftr-464	2568	7	the	the	DET
ftr-464	2568	8	regulations	regulation	NOUN
ftr-464	2568	9	approve	approve	VERB
ftr-464	2568	10	such	such	ADJ
ftr-464	2568	11	arrangements	arrangement	NOUN
ftr-464	2568	12	"	"	PUNCT
ftr-464	2568	13	perhaps	perhaps	ADV
ftr-464	2568	14	on	on	ADP
ftr-464	2568	15	the	the	DET
ftr-464	2568	16	basis	basis	NOUN
ftr-464	2568	17	of	of	ADP
ftr-464	2568	18	an	an	DET
ftr-464	2568	19	opinion	opinion	NOUN
ftr-464	2568	20	of	of	ADP
ftr-464	2568	21	german	german	ADJ
ftr-464	2568	22	counsel	counsel	NOUN
ftr-464	2568	23	that	that	SCONJ
ftr-464	2568	24	the	the	DET
ftr-464	2568	25	pension	pension	NOUN
ftr-464	2568	26	assets	asset	NOUN
ftr-464	2568	27	are	be	AUX
ftr-464	2568	28	protected	protect	VERB
ftr-464	2568	29	from	from	ADP
ftr-464	2568	30	claims	claim	NOUN
ftr-464	2568	31	of	of	ADP
ftr-464	2568	32	the	the	DET
ftr-464	2568	33	employer	employer	NOUN
ftr-464	2568	34	's	's	PART
ftr-464	2568	35	creditors	creditor	NOUN
ftr-464	2568	36	.	.	PUNCT
ftr-464	2568	37	"	"	PUNCT
ftr-464	2569	1	comments	comment	NOUN
ftr-464	2569	2	of	of	ADP
ftr-464	2569	3	tax	tax	NOUN
ftr-464	2569	4	executives	executives	PROPN
ftr-464	2569	5	institute	institute	PROPN
ftr-464	2569	6	,	,	PUNCT
ftr-464	2569	7	inc	inc	PROPN
ftr-464	2569	8	.	.	PROPN
ftr-464	2569	9	,	,	PUNCT
ftr-464	2569	10	supra	supra	PROPN
ftr-464	2569	11	note	note	PROPN
ftr-464	2569	12	367	367	NUM
ftr-464	2569	13	.	.	PUNCT
ftr-464	2570	1	see	see	VERB
ftr-464	2570	2	also	also	ADV
ftr-464	2570	3	letter	letter	NOUN
ftr-464	2570	4	of	of	ADP
ftr-464	2570	5	mark	mark	PROPN
ftr-464	2570	6	j.	j.	PROPN
ftr-464	2570	7	ugoretz	ugoretz	PROPN
ftr-464	2570	8	,	,	PUNCT
ftr-464	2570	9	supra	supra	PROPN
ftr-464	2570	10	note	note	NOUN
ftr-464	2570	11	367	367	NUM
ftr-464	2570	12	(	(	PUNCT
ftr-464	2570	13	"	"	PUNCT
ftr-464	2570	14	[	[	X
ftr-464	2570	15	in	in	ADP
ftr-464	2570	16	germany	germany	PROPN
ftr-464	2570	17	,	,	PUNCT
ftr-464	2570	18	.	.	PUNCT
ftr-464	2570	19	.	.	PUNCT
ftr-464	2570	20	.	.	PUNCT
ftr-464	2571	1	there	there	PRON
ftr-464	2571	2	exists	exist	VERB
ftr-464	2571	3	no	no	DET
ftr-464	2571	4	[	[	X
ftr-464	2571	5	other	other	ADJ
ftr-464	2571	6	]	]	X
ftr-464	2571	7	legal	legal	ADJ
ftr-464	2571	8	vehicle	vehicle	NOUN
ftr-464	2571	9	...	...	PUNCT
ftr-464	2571	10	that	that	PRON
ftr-464	2571	11	can	can	AUX
ftr-464	2571	12	prevent	prevent	VERB
ftr-464	2571	13	a	a	DET
ftr-464	2571	14	reversion	reversion	NOUN
ftr-464	2571	15	to	to	ADP
ftr-464	2571	16	the	the	DET
ftr-464	2571	17	employer	employer	NOUN
ftr-464	2571	18	without	without	ADP
ftr-464	2571	19	also	also	ADV
ftr-464	2571	20	resulting	result	VERB
ftr-464	2571	21	in	in	ADP
ftr-464	2571	22	the	the	DET
ftr-464	2571	23	current	current	ADJ
ftr-464	2571	24	taxation	taxation	NOUN
ftr-464	2571	25	of	of	ADP
ftr-464	2571	26	plan	plan	NOUN
ftr-464	2571	27	participants	participant	NOUN
ftr-464	2571	28	.	.	PUNCT
ftr-464	2571	29	"	"	PUNCT
ftr-464	2571	30	)	)	PUNCT
ftr-464	2571	31	.	.	PUNCT
ftr-464	2572	1	[	[	X
ftr-464	2572	2	vol	vol	NOUN
ftr-464	2572	3	3:6	3:6	NUM
ftr-464	2572	4	u.s	u.s	PROPN
ftr-464	2572	5	.	.	PROPN
ftr-464	2572	6	income	income	NOUN
ftr-464	2572	7	taxation	taxation	NOUN
ftr-464	2572	8	of	of	ADP
ftr-464	2572	9	cross	cross	ADJ
ftr-464	2572	10	-	-	ADJ
ftr-464	2572	11	border	border	ADJ
ftr-464	2572	12	pensions	pension	NOUN
ftr-464	2572	13	employers	employer	NOUN
ftr-464	2572	14	under	under	ADP
ftr-464	2572	15	the	the	DET
ftr-464	2572	16	laws	law	NOUN
ftr-464	2572	17	of	of	ADP
ftr-464	2572	18	france	france	PROPN
ftr-464	2572	19	,	,	PUNCT
ftr-464	2572	20	the	the	DET
ftr-464	2572	21	netherlands	netherlands	PROPN
ftr-464	2572	22	,	,	PUNCT
ftr-464	2572	23	and	and	CCONJ
ftr-464	2572	24	sweden	sweden	ADJ
ftr-464	2572	25	.	.	PROPN
ftr-464	2572	26	6	6	NUM
ftr-464	2572	27	one	one	NUM
ftr-464	2572	28	suggestion	suggestion	NOUN
ftr-464	2572	29	offered	offer	VERB
ftr-464	2572	30	to	to	ADP
ftr-464	2572	31	the	the	DET
ftr-464	2572	32	treasury	treasury	NOUN
ftr-464	2572	33	to	to	PART
ftr-464	2572	34	better	well	ADV
ftr-464	2572	35	accommodate	accommodate	VERB
ftr-464	2572	36	foreign	foreign	ADJ
ftr-464	2572	37	law	law	NOUN
ftr-464	2572	38	is	be	AUX
ftr-464	2572	39	to	to	PART
ftr-464	2572	40	allow	allow	VERB
ftr-464	2572	41	a	a	DET
ftr-464	2572	42	foreign	foreign	ADJ
ftr-464	2572	43	plan	plan	NOUN
ftr-464	2572	44	to	to	PART
ftr-464	2572	45	be	be	AUX
ftr-464	2572	46	"	"	PUNCT
ftr-464	2572	47	qualified	qualified	ADJ
ftr-464	2572	48	"	"	PUNCT
ftr-464	2572	49	despite	despite	SCONJ
ftr-464	2572	50	gaps	gap	NOUN
ftr-464	2572	51	in	in	ADP
ftr-464	2572	52	foreign	foreign	ADJ
ftr-464	2572	53	law	law	NOUN
ftr-464	2572	54	protections	protection	NOUN
ftr-464	2572	55	provided	provide	VERB
ftr-464	2572	56	that	that	SCONJ
ftr-464	2572	57	the	the	DET
ftr-464	2572	58	plan	plan	NOUN
ftr-464	2572	59	"	"	PUNCT
ftr-464	2572	60	make[s	make[s	PROPN
ftr-464	2572	61	]	]	PUNCT
ftr-464	2572	62	certain	certain	ADJ
ftr-464	2572	63	representations	representation	NOUN
ftr-464	2572	64	which	which	PRON
ftr-464	2572	65	would	would	AUX
ftr-464	2572	66	have	have	VERB
ftr-464	2572	67	the	the	DET
ftr-464	2572	68	effect	effect	NOUN
ftr-464	2572	69	of	of	ADP
ftr-464	2572	70	protecting	protect	VERB
ftr-464	2572	71	the	the	DET
ftr-464	2572	72	integrity	integrity	NOUN
ftr-464	2572	73	of	of	ADP
ftr-464	2572	74	the	the	DET
ftr-464	2572	75	funded	funded	ADJ
ftr-464	2572	76	investment	investment	NOUN
ftr-464	2572	77	vehicle	vehicle	NOUN
ftr-464	2572	78	.	.	PUNCT
ftr-464	2573	1	"3	"3	PROPN
ftr-464	2573	2	"	"	PUNCT
ftr-464	2573	3	others	other	NOUN
ftr-464	2573	4	propose	propose	VERB
ftr-464	2573	5	that	that	SCONJ
ftr-464	2573	6	any	any	DET
ftr-464	2573	7	detailed	detailed	ADJ
ftr-464	2573	8	attempt	attempt	NOUN
ftr-464	2573	9	to	to	PART
ftr-464	2573	10	apply	apply	VERB
ftr-464	2573	11	u.s	u.s	PROPN
ftr-464	2573	12	.	.	PROPN
ftr-464	2573	13	concepts	concept	NOUN
ftr-464	2573	14	to	to	ADP
ftr-464	2573	15	foreign	foreign	ADJ
ftr-464	2573	16	plans	plan	NOUN
ftr-464	2573	17	should	should	AUX
ftr-464	2573	18	be	be	AUX
ftr-464	2573	19	abandoned	abandon	VERB
ftr-464	2573	20	;	;	PUNCT
ftr-464	2573	21	instead	instead	ADV
ftr-464	2573	22	the	the	DET
ftr-464	2573	23	irs	irs	PROPN
ftr-464	2573	24	should	should	AUX
ftr-464	2573	25	"	"	PUNCT
ftr-464	2573	26	publish	publish	VERB
ftr-464	2573	27	a	a	DET
ftr-464	2573	28	list	list	NOUN
ftr-464	2573	29	of	of	ADP
ftr-464	2573	30	foreign	foreign	ADJ
ftr-464	2573	31	countries	country	NOUN
ftr-464	2573	32	whose	whose	DET
ftr-464	2573	33	laws	law	NOUN
ftr-464	2573	34	adequately	adequately	ADV
ftr-464	2573	35	protect	protect	VERB
ftr-464	2573	36	the	the	DET
ftr-464	2573	37	employees	employee	NOUN
ftr-464	2573	38	'	'	PART
ftr-464	2573	39	pension	pension	NOUN
ftr-464	2573	40	funds	fund	NOUN
ftr-464	2573	41	,	,	PUNCT
ftr-464	2573	42	"	"	PUNCT
ftr-464	2573	43	and	and	CCONJ
ftr-464	2573	44	accept	accept	VERB
ftr-464	2573	45	plans	plan	NOUN
ftr-464	2573	46	"	"	PUNCT
ftr-464	2573	47	complying	comply	VERB
ftr-464	2573	48	with	with	ADP
ftr-464	2573	49	a	a	DET
ftr-464	2573	50	foreign	foreign	ADJ
ftr-464	2573	51	country	country	NOUN
ftr-464	2573	52	's	's	PART
ftr-464	2573	53	laws	law	NOUN
ftr-464	2573	54	and	and	CCONJ
ftr-464	2573	55	regulations.9	regulations.9	VERB
ftr-464	2573	56	378	378	NUM
ftr-464	2573	57	the	the	DET
ftr-464	2573	58	experience	experience	NOUN
ftr-464	2573	59	with	with	ADP
ftr-464	2573	60	section	section	NOUN
ftr-464	2573	61	404a	404a	PROPN
ftr-464	2573	62	demonstrates	demonstrate	VERB
ftr-464	2573	63	the	the	DET
ftr-464	2573	64	difficulties	difficulty	NOUN
ftr-464	2573	65	of	of	ADP
ftr-464	2573	66	applying	apply	VERB
ftr-464	2573	67	u.s	u.s	PROPN
ftr-464	2573	68	.	.	PROPN
ftr-464	2573	69	tax	tax	NOUN
ftr-464	2573	70	rules	rule	NOUN
ftr-464	2573	71	to	to	ADP
ftr-464	2573	72	foreign	foreign	ADJ
ftr-464	2573	73	pension	pension	NOUN
ftr-464	2573	74	plans	plan	NOUN
ftr-464	2573	75	.	.	PUNCT
ftr-464	2574	1	these	these	DET
ftr-464	2574	2	difficulties	difficulty	NOUN
ftr-464	2574	3	are	be	AUX
ftr-464	2574	4	at	at	ADV
ftr-464	2574	5	least	least	ADJ
ftr-464	2574	6	somewhat	somewhat	ADV
ftr-464	2574	7	eased	ease	VERB
ftr-464	2574	8	by	by	ADP
ftr-464	2574	9	the	the	DET
ftr-464	2574	10	fact	fact	NOUN
ftr-464	2574	11	that	that	SCONJ
ftr-464	2574	12	the	the	DET
ftr-464	2574	13	pension	pension	NOUN
ftr-464	2574	14	plan	plan	NOUN
ftr-464	2574	15	is	be	AUX
ftr-464	2574	16	created	create	VERB
ftr-464	2574	17	by	by	ADP
ftr-464	2574	18	a	a	DET
ftr-464	2574	19	u.s	u.s	PROPN
ftr-464	2574	20	.	.	PROPN
ftr-464	2574	21	corporation	corporation	NOUN
ftr-464	2574	22	or	or	CCONJ
ftr-464	2574	23	its	its	PRON
ftr-464	2574	24	foreign	foreign	ADJ
ftr-464	2574	25	subsidiary	subsidiary	NOUN
ftr-464	2574	26	.	.	PUNCT
ftr-464	2575	1	by	by	ADP
ftr-464	2575	2	contrast	contrast	NOUN
ftr-464	2575	3	,	,	PUNCT
ftr-464	2575	4	when	when	SCONJ
ftr-464	2575	5	the	the	DET
ftr-464	2575	6	u.s	u.s	PROPN
ftr-464	2575	7	.	.	PROPN
ftr-464	2575	8	seeks	seek	VERB
ftr-464	2575	9	to	to	PART
ftr-464	2575	10	tax	tax	VERB
ftr-464	2575	11	a	a	DET
ftr-464	2575	12	u.s	u.s	PROPN
ftr-464	2575	13	.	.	PROPN
ftr-464	2575	14	citizen	citizen	PROPN
ftr-464	2575	15	or	or	CCONJ
ftr-464	2575	16	resident	resident	ADJ
ftr-464	2575	17	participant	participant	NOUN
ftr-464	2575	18	in	in	ADP
ftr-464	2575	19	a	a	DET
ftr-464	2575	20	foreign	foreign	ADJ
ftr-464	2575	21	plan	plan	NOUN
ftr-464	2575	22	,	,	PUNCT
ftr-464	2575	23	and	and	CCONJ
ftr-464	2575	24	the	the	DET
ftr-464	2575	25	employer	employer	NOUN
ftr-464	2575	26	has	have	VERB
ftr-464	2575	27	no	no	DET
ftr-464	2575	28	contact	contact	NOUN
ftr-464	2575	29	with	with	ADP
ftr-464	2575	30	the	the	DET
ftr-464	2575	31	u.s	u.s	PROPN
ftr-464	2575	32	.	.	PROPN
ftr-464	2575	33	,	,	PUNCT
ftr-464	2575	34	the	the	DET
ftr-464	2575	35	difficulties	difficulty	NOUN
ftr-464	2575	36	of	of	ADP
ftr-464	2575	37	obtaining	obtain	VERB
ftr-464	2575	38	information	information	NOUN
ftr-464	2575	39	about	about	ADP
ftr-464	2575	40	foreign	foreign	ADJ
ftr-464	2575	41	law	law	NOUN
ftr-464	2575	42	and	and	CCONJ
ftr-464	2575	43	the	the	DET
ftr-464	2575	44	operation	operation	NOUN
ftr-464	2575	45	of	of	ADP
ftr-464	2575	46	the	the	DET
ftr-464	2575	47	plan	plan	NOUN
ftr-464	2575	48	would	would	AUX
ftr-464	2575	49	likely	likely	ADV
ftr-464	2575	50	be	be	AUX
ftr-464	2575	51	much	much	ADV
ftr-464	2575	52	greater	great	ADJ
ftr-464	2575	53	.	.	PUNCT
ftr-464	2576	1	e.	e.	PROPN
ftr-464	2576	2	possible	possible	ADJ
ftr-464	2576	3	improvements	improvement	NOUN
ftr-464	2576	4	of	of	ADP
ftr-464	2576	5	u.s	u.s	PROPN
ftr-464	2576	6	.	.	PROPN
ftr-464	2576	7	residence	residence	NOUN
ftr-464	2576	8	-	-	PUNCT
ftr-464	2576	9	based	base	VERB
ftr-464	2576	10	taxation	taxation	NOUN
ftr-464	2576	11	of	of	ADP
ftr-464	2576	12	beneficiaries	beneficiary	NOUN
ftr-464	2576	13	of	of	ADP
ftr-464	2576	14	foreign	foreign	ADJ
ftr-464	2576	15	plans	plan	NOUN
ftr-464	2576	16	present	present	ADJ
ftr-464	2576	17	law	law	NOUN
ftr-464	2576	18	's	's	PART
ftr-464	2576	19	approach	approach	NOUN
ftr-464	2576	20	for	for	ADP
ftr-464	2576	21	taxing	tax	VERB
ftr-464	2576	22	u.s	u.s	PROPN
ftr-464	2576	23	.	.	PROPN
ftr-464	2576	24	participants	participant	NOUN
ftr-464	2576	25	in	in	ADP
ftr-464	2576	26	foreign	foreign	ADJ
ftr-464	2576	27	pension	pension	NOUN
ftr-464	2576	28	plans	plan	NOUN
ftr-464	2576	29	is	be	AUX
ftr-464	2576	30	to	to	PART
ftr-464	2576	31	apply	apply	VERB
ftr-464	2576	32	u.s	u.s	PROPN
ftr-464	2576	33	.	.	PROPN
ftr-464	2576	34	pension	pension	NOUN
ftr-464	2576	35	standards	standard	NOUN
ftr-464	2576	36	and	and	CCONJ
ftr-464	2576	37	,	,	PUNCT
ftr-464	2576	38	consequently	consequently	ADV
ftr-464	2576	39	,	,	PUNCT
ftr-464	2576	40	classify	classify	VERB
ftr-464	2576	41	virtually	virtually	ADV
ftr-464	2576	42	all	all	DET
ftr-464	2576	43	foreign	foreign	ADJ
ftr-464	2576	44	plans	plan	NOUN
ftr-464	2576	45	as	as	SCONJ
ftr-464	2576	46	nonqualified	nonqualifie	VERB
ftr-464	2576	47	;	;	PUNCT
ftr-464	2576	48	therefore	therefore	ADV
ftr-464	2576	49	,	,	PUNCT
ftr-464	2576	50	current	current	ADJ
ftr-464	2576	51	taxation	taxation	NOUN
ftr-464	2576	52	of	of	ADP
ftr-464	2576	53	contributions	contribution	NOUN
ftr-464	2576	54	to	to	ADP
ftr-464	2576	55	the	the	DET
ftr-464	2576	56	plan	plan	NOUN
ftr-464	2576	57	and	and	CCONJ
ftr-464	2576	58	accrued	accrue	VERB
ftr-464	2576	59	earnings	earning	NOUN
ftr-464	2576	60	(	(	PUNCT
ftr-464	2576	61	in	in	ADP
ftr-464	2576	62	the	the	DET
ftr-464	2576	63	case	case	NOUN
ftr-464	2576	64	of	of	ADP
ftr-464	2576	65	an	an	DET
ftr-464	2576	66	hce	hce	NOUN
ftr-464	2576	67	)	)	PUNCT
ftr-464	2576	68	is	be	AUX
ftr-464	2576	69	required	require	VERB
ftr-464	2576	70	.	.	PUNCT
ftr-464	2577	1	as	as	SCONJ
ftr-464	2577	2	noted	note	VERB
ftr-464	2577	3	,	,	PUNCT
ftr-464	2577	4	this	this	DET
ftr-464	2577	5	approach	approach	NOUN
ftr-464	2577	6	presents	present	VERB
ftr-464	2577	7	serious	serious	ADJ
ftr-464	2577	8	problems	problem	NOUN
ftr-464	2577	9	of	of	ADP
ftr-464	2577	10	enforcement	enforcement	NOUN
ftr-464	2577	11	,	,	PUNCT
ftr-464	2577	12	valuation	valuation	NOUN
ftr-464	2577	13	,	,	PUNCT
ftr-464	2577	14	376	376	NUM
ftr-464	2577	15	.	.	PUNCT
ftr-464	2578	1	in	in	ADP
ftr-464	2578	2	these	these	DET
ftr-464	2578	3	countries	country	NOUN
ftr-464	2578	4	,	,	PUNCT
ftr-464	2578	5	employers	employer	NOUN
ftr-464	2578	6	"	"	PUNCT
ftr-464	2578	7	may	may	AUX
ftr-464	2578	8	be	be	AUX
ftr-464	2578	9	required	require	VERB
ftr-464	2578	10	by	by	ADP
ftr-464	2578	11	law	law	NOUN
ftr-464	2578	12	or	or	CCONJ
ftr-464	2578	13	by	by	ADP
ftr-464	2578	14	union	union	NOUN
ftr-464	2578	15	agreements	agreement	NOUN
ftr-464	2578	16	.	.	PUNCT
ftr-464	2579	1	to	to	PART
ftr-464	2579	2	contribute	contribute	VERB
ftr-464	2579	3	to	to	ADP
ftr-464	2579	4	a	a	DET
ftr-464	2579	5	nongovernmental	nongovernmental	ADJ
ftr-464	2579	6	fund	fund	NOUN
ftr-464	2579	7	covering	cover	VERB
ftr-464	2579	8	many	many	ADJ
ftr-464	2579	9	different	different	ADJ
ftr-464	2579	10	companies	company	NOUN
ftr-464	2579	11	under	under	ADP
ftr-464	2579	12	a	a	DET
ftr-464	2579	13	full	full	ADJ
ftr-464	2579	14	or	or	CCONJ
ftr-464	2579	15	partial	partial	ADJ
ftr-464	2579	16	cross	cross	NOUN
ftr-464	2579	17	-	-	NOUN
ftr-464	2579	18	subsidies	subsidy	NOUN
ftr-464	2579	19	between	between	ADP
ftr-464	2579	20	the	the	DET
ftr-464	2579	21	various	various	ADJ
ftr-464	2579	22	participating	participate	VERB
ftr-464	2579	23	companies	company	NOUN
ftr-464	2579	24	.	.	PUNCT
ftr-464	2580	1	"	"	PUNCT
ftr-464	2580	2	unofficial	unofficial	ADJ
ftr-464	2580	3	transcript	transcript	NOUN
ftr-464	2580	4	of	of	ADP
ftr-464	2580	5	irs	irs	PROPN
ftr-464	2580	6	hearing	hear	VERB
ftr-464	2580	7	on	on	ADP
ftr-464	2580	8	nonresident	nonresident	ADJ
ftr-464	2580	9	pensions	pension	NOUN
ftr-464	2580	10	,	,	PUNCT
ftr-464	2580	11	supra	supra	PROPN
ftr-464	2580	12	note	note	NOUN
ftr-464	2580	13	367	367	NUM
ftr-464	2580	14	(	(	PUNCT
ftr-464	2580	15	statement	statement	NOUN
ftr-464	2580	16	of	of	ADP
ftr-464	2580	17	thomas	thomas	PROPN
ftr-464	2580	18	rowley	rowley	PROPN
ftr-464	2580	19	of	of	ADP
ftr-464	2580	20	william	william	PROPN
ftr-464	2580	21	m.	m.	PROPN
ftr-464	2580	22	mercer	mercer	PROPN
ftr-464	2580	23	,	,	PUNCT
ftr-464	2580	24	inc	inc	PROPN
ftr-464	2580	25	.	.	PROPN
ftr-464	2580	26	)	)	PUNCT
ftr-464	2580	27	.	.	PUNCT
ftr-464	2581	1	thus	thus	ADV
ftr-464	2581	2	,	,	PUNCT
ftr-464	2581	3	these	these	DET
ftr-464	2581	4	plans	plan	NOUN
ftr-464	2581	5	are	be	AUX
ftr-464	2581	6	not	not	PART
ftr-464	2581	7	"	"	PUNCT
ftr-464	2581	8	for	for	ADP
ftr-464	2581	9	the	the	DET
ftr-464	2581	10	exclusive	exclusive	ADJ
ftr-464	2581	11	benefit	benefit	NOUN
ftr-464	2581	12	of	of	ADP
ftr-464	2581	13	the	the	DET
ftr-464	2581	14	employees	employee	NOUN
ftr-464	2581	15	of	of	ADP
ftr-464	2581	16	the	the	DET
ftr-464	2581	17	employer	employer	NOUN
ftr-464	2581	18	..	..	PUNCT
ftr-464	2581	19	"	"	PUNCT
ftr-464	2582	1	i	i	PRON
ftr-464	2582	2	d.	d.	PROPN
ftr-464	2582	3	377	377	NUM
ftr-464	2582	4	.	.	PUNCT
ftr-464	2583	1	aba	aba	PROPN
ftr-464	2583	2	comments	comment	NOUN
ftr-464	2583	3	,	,	PUNCT
ftr-464	2583	4	supra	supra	PROPN
ftr-464	2583	5	note	note	NOUN
ftr-464	2583	6	371	371	NUM
ftr-464	2583	7	.	.	PUNCT
ftr-464	2584	1	the	the	DET
ftr-464	2584	2	representations	representation	NOUN
ftr-464	2584	3	,	,	PUNCT
ftr-464	2584	4	relating	relate	VERB
ftr-464	2584	5	to	to	ADP
ftr-464	2584	6	trust	trust	NOUN
ftr-464	2584	7	equivalence	equivalence	NOUN
ftr-464	2584	8	,	,	PUNCT
ftr-464	2584	9	are	be	AUX
ftr-464	2584	10	that	that	SCONJ
ftr-464	2584	11	"	"	PUNCT
ftr-464	2584	12	(	(	PUNCT
ftr-464	2584	13	a	a	X
ftr-464	2584	14	)	)	PUNCT
ftr-464	2584	15	the	the	DET
ftr-464	2584	16	corpus	corpus	NOUN
ftr-464	2584	17	and	and	CCONJ
ftr-464	2584	18	income	income	NOUN
ftr-464	2584	19	of	of	ADP
ftr-464	2584	20	the	the	DET
ftr-464	2584	21	fund	fund	NOUN
ftr-464	2584	22	shall	shall	AUX
ftr-464	2584	23	be	be	AUX
ftr-464	2584	24	segregated	segregate	VERB
ftr-464	2584	25	from	from	ADP
ftr-464	2584	26	the	the	DET
ftr-464	2584	27	assets	asset	NOUN
ftr-464	2584	28	of	of	ADP
ftr-464	2584	29	the	the	DET
ftr-464	2584	30	employer	employer	NOUN
ftr-464	2584	31	and	and	CCONJ
ftr-464	2584	32	shall	shall	AUX
ftr-464	2584	33	be	be	AUX
ftr-464	2584	34	separately	separately	ADV
ftr-464	2584	35	accounted	account	VERB
ftr-464	2584	36	for	for	ADP
ftr-464	2584	37	,	,	PUNCT
ftr-464	2584	38	"	"	PUNCT
ftr-464	2584	39	(	(	PUNCT
ftr-464	2584	40	b	b	X
ftr-464	2584	41	)	)	PUNCT
ftr-464	2584	42	generally	generally	ADV
ftr-464	2584	43	,	,	PUNCT
ftr-464	2584	44	"	"	PUNCT
ftr-464	2584	45	the	the	DET
ftr-464	2584	46	corpus	corpus	NOUN
ftr-464	2584	47	and	and	CCONJ
ftr-464	2584	48	income	income	NOUN
ftr-464	2584	49	shall	shall	AUX
ftr-464	2584	50	not	not	PART
ftr-464	2584	51	,	,	PUNCT
ftr-464	2584	52	any	any	DET
ftr-464	2584	53	time	time	NOUN
ftr-464	2584	54	prior	prior	ADV
ftr-464	2584	55	to	to	ADP
ftr-464	2584	56	the	the	DET
ftr-464	2584	57	satisfaction	satisfaction	NOUN
ftr-464	2584	58	of	of	ADP
ftr-464	2584	59	all	all	DET
ftr-464	2584	60	liabilities	liability	NOUN
ftr-464	2584	61	with	with	ADP
ftr-464	2584	62	respect	respect	NOUN
ftr-464	2584	63	to	to	ADP
ftr-464	2584	64	employees	employee	NOUN
ftr-464	2584	65	under	under	ADP
ftr-464	2584	66	the	the	DET
ftr-464	2584	67	plan	plan	NOUN
ftr-464	2584	68	be	be	AUX
ftr-464	2584	69	used	use	VERB
ftr-464	2584	70	for	for	ADP
ftr-464	2584	71	,	,	PUNCT
ftr-464	2584	72	or	or	CCONJ
ftr-464	2584	73	diverted	divert	VERB
ftr-464	2584	74	to	to	ADP
ftr-464	2584	75	,	,	PUNCT
ftr-464	2584	76	any	any	DET
ftr-464	2584	77	purpose	purpose	NOUN
ftr-464	2584	78	other	other	ADJ
ftr-464	2584	79	than	than	ADP
ftr-464	2584	80	providing	provide	VERB
ftr-464	2584	81	benefits	benefit	NOUN
ftr-464	2584	82	under	under	ADP
ftr-464	2584	83	the	the	DET
ftr-464	2584	84	plan	plan	NOUN
ftr-464	2584	85	"	"	PUNCT
ftr-464	2584	86	;	;	PUNCT
ftr-464	2584	87	and	and	CCONJ
ftr-464	2584	88	"	"	PUNCT
ftr-464	2584	89	(	(	PUNCT
ftr-464	2584	90	c	c	X
ftr-464	2584	91	)	)	PUNCT
ftr-464	2584	92	the	the	DET
ftr-464	2584	93	administrator	administrator	NOUN
ftr-464	2584	94	holding	hold	VERB
ftr-464	2584	95	the	the	DET
ftr-464	2584	96	corpus	corpus	NOUN
ftr-464	2584	97	and	and	CCONJ
ftr-464	2584	98	income	income	NOUN
ftr-464	2584	99	shall	shall	AUX
ftr-464	2584	100	agree	agree	VERB
ftr-464	2584	101	to	to	PART
ftr-464	2584	102	operate	operate	VERB
ftr-464	2584	103	the	the	DET
ftr-464	2584	104	fund	fund	NOUN
ftr-464	2584	105	prudently	prudently	ADV
ftr-464	2584	106	.	.	PUNCT
ftr-464	2584	107	"	"	PUNCT
ftr-464	2585	1	i	i	PRON
ftr-464	2585	2	d.	d.	VERB
ftr-464	2585	3	there	there	PRON
ftr-464	2585	4	would	would	AUX
ftr-464	2585	5	be	be	AUX
ftr-464	2585	6	further	further	ADJ
ftr-464	2585	7	contractual	contractual	ADJ
ftr-464	2585	8	undertakings	undertaking	NOUN
ftr-464	2585	9	to	to	PART
ftr-464	2585	10	insure	insure	VERB
ftr-464	2585	11	compliance	compliance	NOUN
ftr-464	2585	12	with	with	ADP
ftr-464	2585	13	the	the	DET
ftr-464	2585	14	exclusive	exclusive	ADJ
ftr-464	2585	15	benefit	benefit	NOUN
ftr-464	2585	16	rule	rule	NOUN
ftr-464	2585	17	,	,	PUNCT
ftr-464	2585	18	i.e.	i.e.	X
ftr-464	2585	19	,	,	PUNCT
ftr-464	2585	20	"	"	PUNCT
ftr-464	2585	21	there	there	PRON
ftr-464	2585	22	shall	shall	AUX
ftr-464	2585	23	be	be	AUX
ftr-464	2585	24	no	no	DET
ftr-464	2585	25	reversions	reversion	NOUN
ftr-464	2585	26	of	of	ADP
ftr-464	2585	27	assets	asset	NOUN
ftr-464	2585	28	from	from	ADP
ftr-464	2585	29	the	the	DET
ftr-464	2585	30	plan	plan	NOUN
ftr-464	2585	31	to	to	ADP
ftr-464	2585	32	the	the	DET
ftr-464	2585	33	employer	employer	NOUN
ftr-464	2585	34	unless-(i	unless-(i	PROPN
ftr-464	2585	35	)	)	PUNCT
ftr-464	2585	36	the	the	DET
ftr-464	2585	37	reversion	reversion	NOUN
ftr-464	2585	38	shall	shall	AUX
ftr-464	2585	39	leave	leave	VERB
ftr-464	2585	40	in	in	ADP
ftr-464	2585	41	the	the	DET
ftr-464	2585	42	plan	plan	NOUN
ftr-464	2585	43	assets	asset	NOUN
ftr-464	2585	44	having	have	VERB
ftr-464	2585	45	a	a	DET
ftr-464	2585	46	fair	fair	ADJ
ftr-464	2585	47	market	market	NOUN
ftr-464	2585	48	value	value	NOUN
ftr-464	2585	49	equal	equal	ADJ
ftr-464	2585	50	to	to	ADP
ftr-464	2585	51	125	125	NUM
ftr-464	2585	52	%	%	NOUN
ftr-464	2585	53	of	of	ADP
ftr-464	2585	54	the	the	DET
ftr-464	2585	55	accrued	accrue	VERB
ftr-464	2585	56	benefit	benefit	NOUN
ftr-464	2585	57	obligation	obligation	NOUN
ftr-464	2585	58	under	under	ADP
ftr-464	2585	59	the	the	DET
ftr-464	2585	60	plan	plan	NOUN
ftr-464	2585	61	...	...	PUNCT
ftr-464	2585	62	:	:	PUNCT
ftr-464	2585	63	and	and	CCONJ
ftr-464	2585	64	(	(	PUNCT
ftr-464	2585	65	ii	ii	X
ftr-464	2585	66	)	)	PUNCT
ftr-464	2585	67	the	the	DET
ftr-464	2585	68	reversion	reversion	NOUN
ftr-464	2585	69	is	be	AUX
ftr-464	2585	70	permitted	permit	VERB
ftr-464	2585	71	under	under	ADP
ftr-464	2585	72	local	local	ADJ
ftr-464	2585	73	law	law	NOUN
ftr-464	2585	74	or	or	CCONJ
ftr-464	2585	75	regulation	regulation	NOUN
ftr-464	2585	76	.	.	PUNCT
ftr-464	2585	77	"	"	PUNCT
ftr-464	2586	1	i	i	PRON
ftr-464	2586	2	d.	d.	PROPN
ftr-464	2586	3	378	378	NUM
ftr-464	2586	4	.	.	PUNCT
ftr-464	2587	1	comments	comment	NOUN
ftr-464	2587	2	of	of	ADP
ftr-464	2587	3	tax	tax	NOUN
ftr-464	2587	4	executives	executives	PROPN
ftr-464	2587	5	institute	institute	PROPN
ftr-464	2587	6	,	,	PUNCT
ftr-464	2587	7	inc	inc	PROPN
ftr-464	2587	8	.	.	PROPN
ftr-464	2587	9	,	,	PUNCT
ftr-464	2587	10	supra	supra	PROPN
ftr-464	2587	11	note	note	PROPN
ftr-464	2587	12	367	367	NUM
ftr-464	2587	13	.	.	PUNCT
ftr-464	2588	1	19961	19961	NUM
ftr-464	2588	2	florida	florida	PROPN
ftr-464	2588	3	tax	tax	NOUN
ftr-464	2588	4	review	review	NOUN
ftr-464	2588	5	liquidity	liquidity	NOUN
ftr-464	2588	6	,	,	PUNCT
ftr-464	2588	7	and	and	CCONJ
ftr-464	2588	8	mismatching	mismatching	NOUN
ftr-464	2588	9	of	of	ADP
ftr-464	2588	10	u.s	u.s	PROPN
ftr-464	2588	11	.	.	PROPN
ftr-464	2588	12	and	and	CCONJ
ftr-464	2588	13	foreign	foreign	ADJ
ftr-464	2588	14	tax	tax	NOUN
ftr-464	2588	15	(	(	PUNCT
ftr-464	2588	16	with	with	ADP
ftr-464	2588	17	resulting	result	VERB
ftr-464	2588	18	double	double	ADJ
ftr-464	2588	19	or	or	CCONJ
ftr-464	2588	20	under	under	ADP
ftr-464	2588	21	-	-	PUNCT
ftr-464	2588	22	taxation	taxation	NOUN
ftr-464	2588	23	)	)	PUNCT
ftr-464	2588	24	.	.	PUNCT
ftr-464	2589	1	yet	yet	ADV
ftr-464	2589	2	there	there	PRON
ftr-464	2589	3	are	be	VERB
ftr-464	2589	4	at	at	ADV
ftr-464	2589	5	least	least	ADJ
ftr-464	2589	6	two	two	NUM
ftr-464	2589	7	alternative	alternative	ADJ
ftr-464	2589	8	approaches	approach	NOUN
ftr-464	2589	9	available	available	ADJ
ftr-464	2589	10	:	:	PUNCT
ftr-464	2589	11	(	(	PUNCT
ftr-464	2589	12	1	1	X
ftr-464	2589	13	)	)	PUNCT
ftr-464	2589	14	the	the	DET
ftr-464	2589	15	u.s	u.s	PROPN
ftr-464	2589	16	.	.	PROPN
ftr-464	2589	17	might	might	AUX
ftr-464	2589	18	treat	treat	VERB
ftr-464	2589	19	all	all	DET
ftr-464	2589	20	foreign	foreign	ADJ
ftr-464	2589	21	pension	pension	NOUN
ftr-464	2589	22	plans	plan	NOUN
ftr-464	2589	23	as	as	ADP
ftr-464	2589	24	qualified	qualified	ADJ
ftr-464	2589	25	plans	plan	NOUN
ftr-464	2589	26	(	(	PUNCT
ftr-464	2589	27	or	or	CCONJ
ftr-464	2589	28	,	,	PUNCT
ftr-464	2589	29	to	to	ADP
ftr-464	2589	30	the	the	DET
ftr-464	2589	31	same	same	ADJ
ftr-464	2589	32	effect	effect	NOUN
ftr-464	2589	33	,	,	PUNCT
ftr-464	2589	34	as	as	ADP
ftr-464	2589	35	unfunded	unfunded	ADJ
ftr-464	2589	36	)	)	PUNCT
ftr-464	2589	37	.	.	PUNCT
ftr-464	2590	1	thus	thus	ADV
ftr-464	2590	2	,	,	PUNCT
ftr-464	2590	3	all	all	DET
ftr-464	2590	4	taxation	taxation	NOUN
ftr-464	2590	5	of	of	ADP
ftr-464	2590	6	the	the	DET
ftr-464	2590	7	employee	employee	NOUN
ftr-464	2590	8	would	would	AUX
ftr-464	2590	9	be	be	AUX
ftr-464	2590	10	deferred	defer	VERB
ftr-464	2590	11	until	until	ADP
ftr-464	2590	12	the	the	DET
ftr-464	2590	13	time	time	NOUN
ftr-464	2590	14	of	of	ADP
ftr-464	2590	15	distribution	distribution	NOUN
ftr-464	2590	16	.	.	PUNCT
ftr-464	2591	1	(	(	PUNCT
ftr-464	2591	2	2	2	X
ftr-464	2591	3	)	)	PUNCT
ftr-464	2591	4	the	the	DET
ftr-464	2591	5	u.s	u.s	PROPN
ftr-464	2591	6	.	.	PROPN
ftr-464	2591	7	might	might	AUX
ftr-464	2591	8	follow	follow	VERB
ftr-464	2591	9	the	the	DET
ftr-464	2591	10	tax	tax	NOUN
ftr-464	2591	11	treatment	treatment	NOUN
ftr-464	2591	12	accorded	accord	VERB
ftr-464	2591	13	in	in	ADP
ftr-464	2591	14	the	the	DET
ftr-464	2591	15	place	place	NOUN
ftr-464	2591	16	where	where	SCONJ
ftr-464	2591	17	the	the	DET
ftr-464	2591	18	plan	plan	NOUN
ftr-464	2591	19	is	be	AUX
ftr-464	2591	20	situated	situate	VERB
ftr-464	2591	21	;	;	PUNCT
ftr-464	2591	22	that	that	PRON
ftr-464	2591	23	is	is	ADV
ftr-464	2591	24	,	,	PUNCT
ftr-464	2591	25	if	if	SCONJ
ftr-464	2591	26	the	the	DET
ftr-464	2591	27	plan	plan	NOUN
ftr-464	2591	28	is	be	AUX
ftr-464	2591	29	eligible	eligible	ADJ
ftr-464	2591	30	for	for	ADP
ftr-464	2591	31	deferral	deferral	NOUN
ftr-464	2591	32	of	of	ADP
ftr-464	2591	33	employee	employee	NOUN
ftr-464	2591	34	tax	tax	NOUN
ftr-464	2591	35	on	on	ADP
ftr-464	2591	36	contributions	contribution	NOUN
ftr-464	2591	37	,	,	PUNCT
ftr-464	2591	38	the	the	DET
ftr-464	2591	39	u.s	u.s	PROPN
ftr-464	2591	40	.	.	PROPN
ftr-464	2591	41	would	would	AUX
ftr-464	2591	42	also	also	ADV
ftr-464	2591	43	allow	allow	VERB
ftr-464	2591	44	such	such	ADJ
ftr-464	2591	45	deferral	deferral	NOUN
ftr-464	2591	46	.	.	PUNCT
ftr-464	2592	1	thus	thus	ADV
ftr-464	2592	2	,	,	PUNCT
ftr-464	2592	3	it	it	PRON
ftr-464	2592	4	is	be	AUX
ftr-464	2592	5	worth	worth	ADJ
ftr-464	2592	6	examining	examine	VERB
ftr-464	2592	7	the	the	DET
ftr-464	2592	8	justifications	justification	NOUN
ftr-464	2592	9	for	for	ADP
ftr-464	2592	10	the	the	DET
ftr-464	2592	11	present	present	ADJ
ftr-464	2592	12	law	law	NOUN
ftr-464	2592	13	.	.	PUNCT
ftr-464	2593	1	the	the	DET
ftr-464	2593	2	logic	logic	NOUN
ftr-464	2593	3	behind	behind	ADP
ftr-464	2593	4	the	the	DET
ftr-464	2593	5	present	present	ADJ
ftr-464	2593	6	law	law	NOUN
ftr-464	2593	7	is	be	AUX
ftr-464	2593	8	that	that	DET
ftr-464	2593	9	deferral	deferral	NOUN
ftr-464	2593	10	of	of	ADP
ftr-464	2593	11	the	the	DET
ftr-464	2593	12	employee	employee	NOUN
ftr-464	2593	13	's	's	PART
ftr-464	2593	14	tax	tax	NOUN
ftr-464	2593	15	on	on	ADP
ftr-464	2593	16	deferred	defer	VERB
ftr-464	2593	17	compensation	compensation	NOUN
ftr-464	2593	18	should	should	AUX
ftr-464	2593	19	depend	depend	VERB
ftr-464	2593	20	upon	upon	SCONJ
ftr-464	2593	21	the	the	DET
ftr-464	2593	22	quid	quid	ADJ
ftr-464	2593	23	pro	pro	X
ftr-464	2593	24	quo	quo	NOUN
ftr-464	2593	25	that	that	SCONJ
ftr-464	2593	26	either	either	CCONJ
ftr-464	2593	27	(	(	PUNCT
ftr-464	2593	28	a	a	X
ftr-464	2593	29	)	)	PUNCT
ftr-464	2593	30	the	the	DET
ftr-464	2593	31	arrangement	arrangement	NOUN
ftr-464	2593	32	satisfies	satisfy	VERB
ftr-464	2593	33	the	the	DET
ftr-464	2593	34	requirements	requirement	NOUN
ftr-464	2593	35	of	of	ADP
ftr-464	2593	36	section	section	NOUN
ftr-464	2593	37	401	401	NUM
ftr-464	2593	38	,	,	PUNCT
ftr-464	2593	39	or	or	CCONJ
ftr-464	2593	40	(	(	PUNCT
ftr-464	2593	41	b	b	X
ftr-464	2593	42	)	)	PUNCT
ftr-464	2593	43	the	the	DET
ftr-464	2593	44	employer	employer	NOUN
ftr-464	2593	45	's	's	PART
ftr-464	2593	46	deduction	deduction	NOUN
ftr-464	2593	47	is	be	AUX
ftr-464	2593	48	also	also	ADV
ftr-464	2593	49	deferred	defer	VERB
ftr-464	2593	50	(	(	PUNCT
ftr-464	2593	51	as	as	ADP
ftr-464	2593	52	in	in	ADP
ftr-464	2593	53	the	the	DET
ftr-464	2593	54	case	case	NOUN
ftr-464	2593	55	of	of	ADP
ftr-464	2593	56	an	an	DET
ftr-464	2593	57	unfunded	unfunded	ADJ
ftr-464	2593	58	plan).379	plan).379	NOUN
ftr-464	2593	59	since	since	SCONJ
ftr-464	2593	60	foreign	foreign	ADJ
ftr-464	2593	61	plans	plan	NOUN
ftr-464	2593	62	do	do	AUX
ftr-464	2593	63	not	not	PART
ftr-464	2593	64	satisfy	satisfy	VERB
ftr-464	2593	65	all	all	DET
ftr-464	2593	66	the	the	DET
ftr-464	2593	67	detailed	detailed	ADJ
ftr-464	2593	68	requirements	requirement	NOUN
ftr-464	2593	69	of	of	ADP
ftr-464	2593	70	section	section	NOUN
ftr-464	2593	71	401	401	NUM
ftr-464	2593	72	,	,	PUNCT
ftr-464	2593	73	this	this	DET
ftr-464	2593	74	quid	quid	ADJ
ftr-464	2593	75	pro	pro	ADJ
ftr-464	2593	76	quo	quo	NOUN
ftr-464	2593	77	is	be	AUX
ftr-464	2593	78	viewed	view	VERB
ftr-464	2593	79	as	as	ADP
ftr-464	2593	80	not	not	PART
ftr-464	2593	81	being	be	AUX
ftr-464	2593	82	present	present	ADJ
ftr-464	2593	83	.	.	PUNCT
ftr-464	2594	1	requirements	requirement	NOUN
ftr-464	2594	2	for	for	ADP
ftr-464	2594	3	pension	pension	NOUN
ftr-464	2594	4	plans	plan	NOUN
ftr-464	2594	5	in	in	ADP
ftr-464	2594	6	other	other	ADJ
ftr-464	2594	7	developed	develop	VERB
ftr-464	2594	8	countries	country	NOUN
ftr-464	2594	9	may	may	AUX
ftr-464	2594	10	be	be	AUX
ftr-464	2594	11	designed	design	VERB
ftr-464	2594	12	to	to	PART
ftr-464	2594	13	achieve	achieve	VERB
ftr-464	2594	14	similar	similar	ADJ
ftr-464	2594	15	goals	goal	NOUN
ftr-464	2594	16	,	,	PUNCT
ftr-464	2594	17	but	but	CCONJ
ftr-464	2594	18	are	be	AUX
ftr-464	2594	19	considered	consider	VERB
ftr-464	2594	20	to	to	PART
ftr-464	2594	21	be	be	AUX
ftr-464	2594	22	insufficiently	insufficiently	ADV
ftr-464	2594	23	similar	similar	ADJ
ftr-464	2594	24	to	to	AUX
ftr-464	2594	25	substitute	substitute	VERB
ftr-464	2594	26	for	for	ADP
ftr-464	2594	27	the	the	DET
ftr-464	2594	28	requirements	requirement	NOUN
ftr-464	2594	29	of	of	ADP
ftr-464	2594	30	section	section	NOUN
ftr-464	2594	31	401	401	NUM
ftr-464	2594	32	.	.	PUNCT
ftr-464	2595	1	if	if	SCONJ
ftr-464	2595	2	a	a	DET
ftr-464	2595	3	u.s	u.s	PROPN
ftr-464	2595	4	.	.	PROPN
ftr-464	2595	5	citizen	citizen	PROPN
ftr-464	2595	6	or	or	CCONJ
ftr-464	2595	7	resident	resident	NOUN
ftr-464	2595	8	can	can	AUX
ftr-464	2595	9	achieve	achieve	VERB
ftr-464	2595	10	the	the	DET
ftr-464	2595	11	same	same	ADJ
ftr-464	2595	12	u.s	u.s	PROPN
ftr-464	2595	13	.	.	PROPN
ftr-464	2595	14	tax	tax	NOUN
ftr-464	2595	15	results	result	NOUN
ftr-464	2595	16	in	in	ADP
ftr-464	2595	17	a	a	DET
ftr-464	2595	18	foreign	foreign	ADJ
ftr-464	2595	19	plan	plan	NOUN
ftr-464	2595	20	as	as	ADP
ftr-464	2595	21	in	in	ADP
ftr-464	2595	22	a	a	DET
ftr-464	2595	23	u.s	u.s	PROPN
ftr-464	2595	24	.	.	PROPN
ftr-464	2595	25	qualified	qualified	ADJ
ftr-464	2595	26	plan	plan	NOUN
ftr-464	2595	27	,	,	PUNCT
ftr-464	2595	28	the	the	DET
ftr-464	2595	29	incentive	incentive	NOUN
ftr-464	2595	30	to	to	PART
ftr-464	2595	31	participate	participate	VERB
ftr-464	2595	32	in	in	ADP
ftr-464	2595	33	a	a	DET
ftr-464	2595	34	qualified	qualified	ADJ
ftr-464	2595	35	plan	plan	NOUN
ftr-464	2595	36	is	be	AUX
ftr-464	2595	37	undermined	undermine	VERB
ftr-464	2595	38	.	.	PUNCT
ftr-464	2596	1	as	as	ADV
ftr-464	2596	2	long	long	ADV
ftr-464	2596	3	as	as	SCONJ
ftr-464	2596	4	an	an	DET
ftr-464	2596	5	individual	individual	NOUN
ftr-464	2596	6	is	be	AUX
ftr-464	2596	7	a	a	DET
ftr-464	2596	8	u.s	u.s	PROPN
ftr-464	2596	9	.	.	PROPN
ftr-464	2596	10	citizen	citizen	PROPN
ftr-464	2596	11	or	or	CCONJ
ftr-464	2596	12	resident	resident	NOUN
ftr-464	2596	13	,	,	PUNCT
ftr-464	2596	14	the	the	DET
ftr-464	2596	15	u.s	u.s	PROPN
ftr-464	2596	16	.	.	PROPN
ftr-464	2596	17	has	have	VERB
ftr-464	2596	18	the	the	DET
ftr-464	2596	19	responsibility	responsibility	NOUN
ftr-464	2596	20	to	to	PART
ftr-464	2596	21	apply	apply	VERB
ftr-464	2596	22	its	its	PRON
ftr-464	2596	23	own	own	ADJ
ftr-464	2596	24	standards	standard	NOUN
ftr-464	2596	25	to	to	ADP
ftr-464	2596	26	pension	pension	NOUN
ftr-464	2596	27	plans	plan	NOUN
ftr-464	2596	28	in	in	ADP
ftr-464	2596	29	which	which	PRON
ftr-464	2596	30	the	the	DET
ftr-464	2596	31	individual	individual	NOUN
ftr-464	2596	32	participates	participate	VERB
ftr-464	2596	33	(	(	PUNCT
ftr-464	2596	34	in	in	ADP
ftr-464	2596	35	part	part	NOUN
ftr-464	2596	36	for	for	SCONJ
ftr-464	2596	37	his	his	PRON
ftr-464	2596	38	or	or	CCONJ
ftr-464	2596	39	her	her	PRON
ftr-464	2596	40	own	own	ADJ
ftr-464	2596	41	protection).380	protection).380	VERB
ftr-464	2596	42	the	the	DET
ftr-464	2596	43	logic	logic	NOUN
ftr-464	2596	44	of	of	ADP
ftr-464	2596	45	this	this	DET
ftr-464	2596	46	"	"	PUNCT
ftr-464	2596	47	quid	quid	ADJ
ftr-464	2596	48	pro	pro	X
ftr-464	2596	49	quo	quo	NOUN
ftr-464	2596	50	"	"	PUNCT
ftr-464	2596	51	theory	theory	NOUN
ftr-464	2596	52	is	be	AUX
ftr-464	2596	53	not	not	PART
ftr-464	2596	54	,	,	PUNCT
ftr-464	2596	55	however	however	ADV
ftr-464	2596	56	,	,	PUNCT
ftr-464	2596	57	as	as	ADP
ftr-464	2596	58	compelling	compelling	ADJ
ftr-464	2596	59	in	in	ADP
ftr-464	2596	60	a	a	DET
ftr-464	2596	61	cross	cross	ADJ
ftr-464	2596	62	-	-	ADJ
ftr-464	2596	63	border	border	ADJ
ftr-464	2596	64	context	context	NOUN
ftr-464	2596	65	as	as	ADP
ftr-464	2596	66	in	in	ADP
ftr-464	2596	67	a	a	DET
ftr-464	2596	68	domestic	domestic	ADJ
ftr-464	2596	69	context	context	NOUN
ftr-464	2596	70	.	.	PUNCT
ftr-464	2597	1	first	first	ADV
ftr-464	2597	2	,	,	PUNCT
ftr-464	2597	3	if	if	SCONJ
ftr-464	2597	4	the	the	DET
ftr-464	2597	5	employer	employer	NOUN
ftr-464	2597	6	is	be	AUX
ftr-464	2597	7	a	a	DET
ftr-464	2597	8	foreign	foreign	ADJ
ftr-464	2597	9	corporation	corporation	NOUN
ftr-464	2597	10	without	without	ADP
ftr-464	2597	11	u.s	u.s	PROPN
ftr-464	2597	12	.	.	PROPN
ftr-464	2597	13	business	business	NOUN
ftr-464	2597	14	activities	activity	NOUN
ftr-464	2597	15	or	or	CCONJ
ftr-464	2597	16	a	a	DET
ftr-464	2597	17	u.s	u.s	PROPN
ftr-464	2597	18	.	.	PROPN
ftr-464	2597	19	affiliate	affiliate	NOUN
ftr-464	2597	20	,	,	PUNCT
ftr-464	2597	21	the	the	DET
ftr-464	2597	22	employer	employer	NOUN
ftr-464	2597	23	will	will	AUX
ftr-464	2597	24	not	not	PART
ftr-464	2597	25	offer	offer	VERB
ftr-464	2597	26	the	the	DET
ftr-464	2597	27	employee	employee	NOUN
ftr-464	2597	28	the	the	DET
ftr-464	2597	29	option	option	NOUN
ftr-464	2597	30	of	of	ADP
ftr-464	2597	31	participating	participate	VERB
ftr-464	2597	32	in	in	ADP
ftr-464	2597	33	a	a	DET
ftr-464	2597	34	qualified	qualified	ADJ
ftr-464	2597	35	u.s	u.s	PROPN
ftr-464	2597	36	.	.	PROPN
ftr-464	2597	37	pension	pension	NOUN
ftr-464	2597	38	plan	plan	NOUN
ftr-464	2597	39	.	.	PUNCT
ftr-464	2598	1	thus	thus	ADV
ftr-464	2598	2	,	,	PUNCT
ftr-464	2598	3	there	there	PRON
ftr-464	2598	4	is	be	VERB
ftr-464	2598	5	no	no	DET
ftr-464	2598	6	point	point	NOUN
ftr-464	2598	7	in	in	ADP
ftr-464	2598	8	denying	deny	VERB
ftr-464	2598	9	deferral	deferral	NOUN
ftr-464	2598	10	to	to	ADP
ftr-464	2598	11	the	the	DET
ftr-464	2598	12	employee	employee	NOUN
ftr-464	2598	13	as	as	ADP
ftr-464	2598	14	an	an	DET
ftr-464	2598	15	incentive	incentive	NOUN
ftr-464	2598	16	to	to	PART
ftr-464	2598	17	channel	channel	VERB
ftr-464	2598	18	his	his	PRON
ftr-464	2598	19	retirement	retirement	NOUN
ftr-464	2598	20	savings	saving	NOUN
ftr-464	2598	21	to	to	ADP
ftr-464	2598	22	a	a	DET
ftr-464	2598	23	u.s	u.s	PROPN
ftr-464	2598	24	.	.	PROPN
ftr-464	2598	25	qualified	qualified	ADJ
ftr-464	2598	26	plan	plan	NOUN
ftr-464	2598	27	(	(	PUNCT
ftr-464	2598	28	unless	unless	SCONJ
ftr-464	2598	29	the	the	DET
ftr-464	2598	30	intent	intent	NOUN
ftr-464	2598	31	is	be	AUX
ftr-464	2598	32	to	to	PART
ftr-464	2598	33	encourage	encourage	VERB
ftr-464	2598	34	him	he	PRON
ftr-464	2598	35	not	not	PART
ftr-464	2598	36	to	to	PART
ftr-464	2598	37	work	work	VERB
ftr-464	2598	38	abroad	abroad	ADV
ftr-464	2598	39	for	for	ADP
ftr-464	2598	40	a	a	DET
ftr-464	2598	41	foreign	foreign	ADJ
ftr-464	2598	42	employer	employer	NOUN
ftr-464	2598	43	)	)	PUNCT
ftr-464	2598	44	.	.	PUNCT
ftr-464	2599	1	second	second	ADJ
ftr-464	2599	2	,	,	PUNCT
ftr-464	2599	3	in	in	ADP
ftr-464	2599	4	many	many	ADJ
ftr-464	2599	5	cases	case	NOUN
ftr-464	2599	6	,	,	PUNCT
ftr-464	2599	7	pension	pension	NOUN
ftr-464	2599	8	plans	plan	NOUN
ftr-464	2599	9	organized	organize	VERB
ftr-464	2599	10	in	in	ADP
ftr-464	2599	11	a	a	DET
ftr-464	2599	12	foreign	foreign	ADJ
ftr-464	2599	13	country	country	NOUN
ftr-464	2599	14	may	may	AUX
ftr-464	2599	15	meet	meet	VERB
ftr-464	2599	16	the	the	DET
ftr-464	2599	17	objectives	objective	NOUN
ftr-464	2599	18	behind	behind	ADP
ftr-464	2599	19	the	the	DET
ftr-464	2599	20	requirements	requirement	NOUN
ftr-464	2599	21	of	of	ADP
ftr-464	2599	22	section	section	NOUN
ftr-464	2599	23	401	401	NUM
ftr-464	2599	24	even	even	ADV
ftr-464	2599	25	if	if	SCONJ
ftr-464	2599	26	the	the	DET
ftr-464	2599	27	foreign	foreign	ADJ
ftr-464	2599	28	law	law	NOUN
ftr-464	2599	29	does	do	AUX
ftr-464	2599	30	not	not	PART
ftr-464	2599	31	embody	embody	VERB
ftr-464	2599	32	all	all	DET
ftr-464	2599	33	the	the	DET
ftr-464	2599	34	requirements	requirement	NOUN
ftr-464	2599	35	of	of	ADP
ftr-464	2599	36	section	section	NOUN
ftr-464	2599	37	401	401	NUM
ftr-464	2599	38	.	.	PUNCT
ftr-464	2600	1	at	at	ADP
ftr-464	2600	2	the	the	DET
ftr-464	2600	3	same	same	ADJ
ftr-464	2600	4	time	time	NOUN
ftr-464	2600	5	,	,	PUNCT
ftr-464	2600	6	it	it	PRON
ftr-464	2600	7	is	be	AUX
ftr-464	2600	8	not	not	PART
ftr-464	2600	9	realistic	realistic	ADJ
ftr-464	2600	10	to	to	PART
ftr-464	2600	11	expect	expect	VERB
ftr-464	2600	12	a	a	DET
ftr-464	2600	13	foreign	foreign	ADJ
ftr-464	2600	14	employer	employer	NOUN
ftr-464	2600	15	to	to	PART
ftr-464	2600	16	design	design	VERB
ftr-464	2600	17	a	a	DET
ftr-464	2600	18	plan	plan	NOUN
ftr-464	2600	19	that	that	PRON
ftr-464	2600	20	is	be	AUX
ftr-464	2600	21	primarily	primarily	ADV
ftr-464	2600	22	for	for	ADP
ftr-464	2600	23	employees	employee	NOUN
ftr-464	2600	24	working	work	VERB
ftr-464	2600	25	outside	outside	ADP
ftr-464	2600	26	the	the	DET
ftr-464	2600	27	u.s	u.s	PROPN
ftr-464	2600	28	.	.	PROPN
ftr-464	2600	29	so	so	SCONJ
ftr-464	2600	30	as	as	SCONJ
ftr-464	2600	31	to	to	PART
ftr-464	2600	32	meet	meet	VERB
ftr-464	2600	33	the	the	DET
ftr-464	2600	34	precise	precise	ADJ
ftr-464	2600	35	requirements	requirement	NOUN
ftr-464	2600	36	of	of	ADP
ftr-464	2600	37	section	section	NOUN
ftr-464	2600	38	401	401	NUM
ftr-464	2600	39	.	.	PUNCT
ftr-464	2600	40	379	379	NUM
ftr-464	2600	41	.	.	PUNCT
ftr-464	2601	1	see	see	VERB
ftr-464	2601	2	supra	supra	PROPN
ftr-464	2601	3	notes	note	VERB
ftr-464	2601	4	303	303	NUM
ftr-464	2601	5	-	-	SYM
ftr-464	2601	6	313	313	NUM
ftr-464	2601	7	and	and	CCONJ
ftr-464	2601	8	accompanying	accompany	VERB
ftr-464	2601	9	text	text	NOUN
ftr-464	2601	10	.	.	PUNCT
ftr-464	2602	1	380	380	NUM
ftr-464	2602	2	.	.	PUNCT
ftr-464	2603	1	as	as	SCONJ
ftr-464	2603	2	explained	explain	VERB
ftr-464	2603	3	by	by	ADP
ftr-464	2603	4	professor	professor	NOUN
ftr-464	2603	5	gliksberg	gliksberg	PROPN
ftr-464	2603	6	,	,	PUNCT
ftr-464	2603	7	residence	residence	NOUN
ftr-464	2603	8	-	-	PUNCT
ftr-464	2603	9	based	base	VERB
ftr-464	2603	10	jurisdiction	jurisdiction	NOUN
ftr-464	2603	11	"	"	PUNCT
ftr-464	2603	12	focus[es	focus[es	PROPN
ftr-464	2603	13	]	]	PUNCT
ftr-464	2603	14	...	...	PUNCT
ftr-464	2603	15	on	on	ADP
ftr-464	2603	16	the	the	DET
ftr-464	2603	17	connection	connection	NOUN
ftr-464	2603	18	between	between	ADP
ftr-464	2603	19	the	the	DET
ftr-464	2603	20	resident	resident	NOUN
ftr-464	2603	21	and	and	CCONJ
ftr-464	2603	22	the	the	DET
ftr-464	2603	23	state	state	NOUN
ftr-464	2603	24	,	,	PUNCT
ftr-464	2603	25	and	and	CCONJ
ftr-464	2603	26	the	the	DET
ftr-464	2603	27	taxpayer	taxpayer	NOUN
ftr-464	2603	28	's	's	PART
ftr-464	2603	29	general	general	ADJ
ftr-464	2603	30	duty	duty	NOUN
ftr-464	2603	31	to	to	PART
ftr-464	2603	32	contribute	contribute	VERB
ftr-464	2603	33	to	to	ADP
ftr-464	2603	34	government	government	NOUN
ftr-464	2603	35	expenditure	expenditure	NOUN
ftr-464	2603	36	since	since	SCONJ
ftr-464	2603	37	he	he	PRON
ftr-464	2603	38	or	or	CCONJ
ftr-464	2603	39	she	she	PRON
ftr-464	2603	40	benefits	benefit	VERB
ftr-464	2603	41	from	from	ADP
ftr-464	2603	42	the	the	DET
ftr-464	2603	43	full	full	ADJ
ftr-464	2603	44	range	range	NOUN
ftr-464	2603	45	of	of	ADP
ftr-464	2603	46	its	its	PRON
ftr-464	2603	47	services	service	NOUN
ftr-464	2603	48	,	,	PUNCT
ftr-464	2603	49	in	in	ADP
ftr-464	2603	50	all	all	DET
ftr-464	2603	51	spheres	sphere	NOUN
ftr-464	2603	52	of	of	ADP
ftr-464	2603	53	life	life	NOUN
ftr-464	2603	54	....	....	PUNCT
ftr-464	2604	1	gliksberg	gliksberg	PROPN
ftr-464	2604	2	,	,	PUNCT
ftr-464	2604	3	supra	supra	PROPN
ftr-464	2604	4	note	note	NOUN
ftr-464	2604	5	205	205	NUM
ftr-464	2604	6	,	,	PUNCT
ftr-464	2604	7	at	at	ADP
ftr-464	2604	8	473	473	NUM
ftr-464	2604	9	.	.	PUNCT
ftr-464	2605	1	[	[	X
ftr-464	2605	2	vol	vol	NOUN
ftr-464	2605	3	3:6	3:6	NUM
ftr-464	2605	4	u.s	u.s	PROPN
ftr-464	2605	5	.	.	PROPN
ftr-464	2605	6	income	income	NOUN
ftr-464	2605	7	taxation	taxation	NOUN
ftr-464	2605	8	of	of	ADP
ftr-464	2605	9	cross	cross	ADJ
ftr-464	2605	10	-	-	ADJ
ftr-464	2605	11	border	border	ADJ
ftr-464	2605	12	pensions	pension	NOUN
ftr-464	2605	13	third	third	ADV
ftr-464	2605	14	,	,	PUNCT
ftr-464	2605	15	in	in	ADP
ftr-464	2605	16	many	many	ADJ
ftr-464	2605	17	cases	case	NOUN
ftr-464	2605	18	,	,	PUNCT
ftr-464	2605	19	deferral	deferral	NOUN
ftr-464	2605	20	of	of	ADP
ftr-464	2605	21	employee	employee	NOUN
ftr-464	2605	22	taxation	taxation	NOUN
ftr-464	2605	23	by	by	ADP
ftr-464	2605	24	the	the	DET
ftr-464	2605	25	u.s	u.s	PROPN
ftr-464	2605	26	.	.	PROPN
ftr-464	2605	27	may	may	AUX
ftr-464	2605	28	not	not	PART
ftr-464	2605	29	lead	lead	VERB
ftr-464	2605	30	to	to	ADP
ftr-464	2605	31	any	any	DET
ftr-464	2605	32	overall	overall	ADJ
ftr-464	2605	33	advantage	advantage	NOUN
ftr-464	2605	34	to	to	ADP
ftr-464	2605	35	the	the	DET
ftr-464	2605	36	employee	employee	NOUN
ftr-464	2605	37	.	.	PUNCT
ftr-464	2606	1	the	the	DET
ftr-464	2606	2	overall	overall	ADJ
ftr-464	2606	3	effect	effect	NOUN
ftr-464	2606	4	will	will	AUX
ftr-464	2606	5	also	also	ADV
ftr-464	2606	6	depend	depend	VERB
ftr-464	2606	7	upon	upon	SCONJ
ftr-464	2606	8	foreign	foreign	ADJ
ftr-464	2606	9	law	law	NOUN
ftr-464	2606	10	,	,	PUNCT
ftr-464	2606	11	which	which	PRON
ftr-464	2606	12	is	be	AUX
ftr-464	2606	13	outside	outside	ADP
ftr-464	2606	14	the	the	DET
ftr-464	2606	15	u.s	u.s	PROPN
ftr-464	2606	16	.	.	PROPN
ftr-464	2606	17	's	's	PART
ftr-464	2606	18	control	control	NOUN
ftr-464	2606	19	.	.	PUNCT
ftr-464	2607	1	foreign	foreign	ADJ
ftr-464	2607	2	law	law	NOUN
ftr-464	2607	3	may	may	AUX
ftr-464	2607	4	tax	tax	VERB
ftr-464	2607	5	the	the	DET
ftr-464	2607	6	employee	employee	NOUN
ftr-464	2607	7	on	on	ADP
ftr-464	2607	8	contributions	contribution	NOUN
ftr-464	2607	9	to	to	ADP
ftr-464	2607	10	the	the	DET
ftr-464	2607	11	plan	plan	NOUN
ftr-464	2607	12	when	when	SCONJ
ftr-464	2607	13	made	make	VERB
ftr-464	2607	14	.	.	PUNCT
ftr-464	2608	1	the	the	DET
ftr-464	2608	2	foreign	foreign	ADJ
ftr-464	2608	3	law	law	NOUN
ftr-464	2608	4	may	may	AUX
ftr-464	2608	5	impose	impose	VERB
ftr-464	2608	6	a	a	DET
ftr-464	2608	7	tax	tax	NOUN
ftr-464	2608	8	on	on	ADP
ftr-464	2608	9	the	the	DET
ftr-464	2608	10	pension	pension	NOUN
ftr-464	2608	11	trust	trust	NOUN
ftr-464	2608	12	's	's	PART
ftr-464	2608	13	investment	investment	NOUN
ftr-464	2608	14	income	income	NOUN
ftr-464	2608	15	(	(	PUNCT
ftr-464	2608	16	thereby	thereby	ADV
ftr-464	2608	17	eliminating	eliminate	VERB
ftr-464	2608	18	the	the	DET
ftr-464	2608	19	advantage	advantage	NOUN
ftr-464	2608	20	of	of	ADP
ftr-464	2608	21	a	a	DET
ftr-464	2608	22	qualified	qualified	ADJ
ftr-464	2608	23	plan	plan	NOUN
ftr-464	2608	24	under	under	ADP
ftr-464	2608	25	u.s	u.s	PROPN
ftr-464	2608	26	.	.	PROPN
ftr-464	2608	27	law	law	PROPN
ftr-464	2608	28	)	)	PUNCT
ftr-464	2608	29	,	,	PUNCT
ftr-464	2608	30	or	or	CCONJ
ftr-464	2608	31	the	the	DET
ftr-464	2608	32	foreign	foreign	ADJ
ftr-464	2608	33	law	law	NOUN
ftr-464	2608	34	may	may	AUX
ftr-464	2608	35	defer	defer	VERB
ftr-464	2608	36	the	the	DET
ftr-464	2608	37	employer	employer	NOUN
ftr-464	2608	38	's	's	PART
ftr-464	2608	39	deduction	deduction	NOUN
ftr-464	2608	40	.	.	PUNCT
ftr-464	2609	1	fourth	fourth	ADJ
ftr-464	2609	2	,	,	PUNCT
ftr-464	2609	3	in	in	ADP
ftr-464	2609	4	a	a	DET
ftr-464	2609	5	case	case	NOUN
ftr-464	2609	6	where	where	SCONJ
ftr-464	2609	7	an	an	DET
ftr-464	2609	8	alien	alien	NOUN
ftr-464	2609	9	's	's	PART
ftr-464	2609	10	u.s	u.s	PROPN
ftr-464	2609	11	.	.	PROPN
ftr-464	2609	12	residence	residence	NOUN
ftr-464	2609	13	begins	begin	VERB
ftr-464	2609	14	only	only	ADV
ftr-464	2609	15	after	after	SCONJ
ftr-464	2609	16	contributions	contribution	NOUN
ftr-464	2609	17	are	be	AUX
ftr-464	2609	18	made	make	VERB
ftr-464	2609	19	to	to	ADP
ftr-464	2609	20	a	a	DET
ftr-464	2609	21	foreign	foreign	ADJ
ftr-464	2609	22	pension	pension	NOUN
ftr-464	2609	23	plan	plan	NOUN
ftr-464	2609	24	,	,	PUNCT
ftr-464	2609	25	a	a	DET
ftr-464	2609	26	deferral	deferral	NOUN
ftr-464	2609	27	of	of	ADP
ftr-464	2609	28	the	the	DET
ftr-464	2609	29	employee	employee	NOUN
ftr-464	2609	30	's	's	PART
ftr-464	2609	31	tax	tax	NOUN
ftr-464	2609	32	will	will	AUX
ftr-464	2609	33	close	close	VERB
ftr-464	2609	34	an	an	DET
ftr-464	2609	35	existing	exist	VERB
ftr-464	2609	36	loophole	loophole	NOUN
ftr-464	2609	37	rather	rather	ADV
ftr-464	2609	38	than	than	ADP
ftr-464	2609	39	opening	open	VERB
ftr-464	2609	40	a	a	DET
ftr-464	2609	41	new	new	ADJ
ftr-464	2609	42	one	one	NOUN
ftr-464	2609	43	.	.	PUNCT
ftr-464	2610	1	in	in	ADP
ftr-464	2610	2	situations	situation	NOUN
ftr-464	2610	3	where	where	SCONJ
ftr-464	2610	4	the	the	DET
ftr-464	2610	5	foreign	foreign	ADJ
ftr-464	2610	6	country	country	NOUN
ftr-464	2610	7	defers	defer	VERB
ftr-464	2610	8	its	its	PRON
ftr-464	2610	9	tax	tax	NOUN
ftr-464	2610	10	on	on	ADP
ftr-464	2610	11	the	the	DET
ftr-464	2610	12	employee	employee	NOUN
ftr-464	2610	13	and	and	CCONJ
ftr-464	2610	14	then	then	ADV
ftr-464	2610	15	forgives	forgive	VERB
ftr-464	2610	16	it	it	PRON
ftr-464	2610	17	if	if	SCONJ
ftr-464	2610	18	the	the	DET
ftr-464	2610	19	employee	employee	NOUN
ftr-464	2610	20	retires	retire	VERB
ftr-464	2610	21	abroad	abroad	ADV
ftr-464	2610	22	,	,	PUNCT
ftr-464	2610	23	deferral	deferral	NOUN
ftr-464	2610	24	by	by	ADP
ftr-464	2610	25	the	the	DET
ftr-464	2610	26	u.s	u.s	PROPN
ftr-464	2610	27	.	.	PROPN
ftr-464	2610	28	has	have	VERB
ftr-464	2610	29	the	the	DET
ftr-464	2610	30	effect	effect	NOUN
ftr-464	2610	31	of	of	ADP
ftr-464	2610	32	insuring	insure	VERB
ftr-464	2610	33	that	that	SCONJ
ftr-464	2610	34	some	some	DET
ftr-464	2610	35	tax	tax	NOUN
ftr-464	2610	36	will	will	AUX
ftr-464	2610	37	be	be	AUX
ftr-464	2610	38	imposed	impose	VERB
ftr-464	2610	39	on	on	ADP
ftr-464	2610	40	the	the	DET
ftr-464	2610	41	deferred	defer	VERB
ftr-464	2610	42	compensation	compensation	NOUN
ftr-464	2610	43	.	.	PUNCT
ftr-464	2611	1	on	on	ADP
ftr-464	2611	2	the	the	DET
ftr-464	2611	3	other	other	ADJ
ftr-464	2611	4	hand	hand	NOUN
ftr-464	2611	5	,	,	PUNCT
ftr-464	2611	6	it	it	PRON
ftr-464	2611	7	is	be	AUX
ftr-464	2611	8	not	not	PART
ftr-464	2611	9	clear	clear	ADJ
ftr-464	2611	10	that	that	SCONJ
ftr-464	2611	11	either	either	PRON
ftr-464	2611	12	of	of	ADP
ftr-464	2611	13	the	the	DET
ftr-464	2611	14	two	two	NUM
ftr-464	2611	15	alternative	alternative	ADJ
ftr-464	2611	16	treatments	treatment	NOUN
ftr-464	2611	17	should	should	AUX
ftr-464	2611	18	be	be	AUX
ftr-464	2611	19	adopted	adopt	VERB
ftr-464	2611	20	by	by	ADP
ftr-464	2611	21	the	the	DET
ftr-464	2611	22	u.s	u.s	PROPN
ftr-464	2611	23	.	.	PROPN
ftr-464	2611	24	by	by	ADP
ftr-464	2611	25	unilateral	unilateral	ADJ
ftr-464	2611	26	action	action	NOUN
ftr-464	2611	27	.	.	PUNCT
ftr-464	2612	1	the	the	DET
ftr-464	2612	2	first	first	ADJ
ftr-464	2612	3	alternative	alternative	ADJ
ftr-464	2612	4	(	(	PUNCT
ftr-464	2612	5	deferral	deferral	ADJ
ftr-464	2612	6	for	for	ADP
ftr-464	2612	7	all	all	DET
ftr-464	2612	8	foreign	foreign	ADJ
ftr-464	2612	9	pension	pension	NOUN
ftr-464	2612	10	plans	plan	NOUN
ftr-464	2612	11	)	)	PUNCT
ftr-464	2612	12	has	have	VERB
ftr-464	2612	13	the	the	DET
ftr-464	2612	14	advantage	advantage	NOUN
ftr-464	2612	15	of	of	ADP
ftr-464	2612	16	eliminating	eliminate	VERB
ftr-464	2612	17	the	the	DET
ftr-464	2612	18	problems	problem	NOUN
ftr-464	2612	19	of	of	ADP
ftr-464	2612	20	valuation	valuation	NOUN
ftr-464	2612	21	,	,	PUNCT
ftr-464	2612	22	liquidity	liquidity	NOUN
ftr-464	2612	23	,	,	PUNCT
ftr-464	2612	24	and	and	CCONJ
ftr-464	2612	25	understandability	understandability	NOUN
ftr-464	2612	26	entailed	entail	VERB
ftr-464	2612	27	by	by	ADP
ftr-464	2612	28	current	current	ADJ
ftr-464	2612	29	taxation	taxation	NOUN
ftr-464	2612	30	.	.	PUNCT
ftr-464	2613	1	since	since	SCONJ
ftr-464	2613	2	the	the	DET
ftr-464	2613	3	actual	actual	ADJ
ftr-464	2613	4	distribution	distribution	NOUN
ftr-464	2613	5	to	to	ADP
ftr-464	2613	6	the	the	DET
ftr-464	2613	7	employee	employee	NOUN
ftr-464	2613	8	is	be	AUX
ftr-464	2613	9	always	always	ADV
ftr-464	2613	10	the	the	DET
ftr-464	2613	11	taxable	taxable	ADJ
ftr-464	2613	12	event	event	NOUN
ftr-464	2613	13	,	,	PUNCT
ftr-464	2613	14	the	the	DET
ftr-464	2613	15	employee	employee	NOUN
ftr-464	2613	16	is	be	AUX
ftr-464	2613	17	in	in	ADP
ftr-464	2613	18	a	a	DET
ftr-464	2613	19	position	position	NOUN
ftr-464	2613	20	to	to	PART
ftr-464	2613	21	determine	determine	VERB
ftr-464	2613	22	the	the	DET
ftr-464	2613	23	amount	amount	NOUN
ftr-464	2613	24	subject	subject	ADJ
ftr-464	2613	25	to	to	ADP
ftr-464	2613	26	u.s	u.s	PROPN
ftr-464	2613	27	.	.	PROPN
ftr-464	2613	28	tax	tax	NOUN
ftr-464	2613	29	without	without	ADP
ftr-464	2613	30	the	the	DET
ftr-464	2613	31	assistance	assistance	NOUN
ftr-464	2613	32	of	of	ADP
ftr-464	2613	33	the	the	DET
ftr-464	2613	34	foreign	foreign	ADJ
ftr-464	2613	35	plan	plan	NOUN
ftr-464	2613	36	administrator	administrator	NOUN
ftr-464	2613	37	or	or	CCONJ
ftr-464	2613	38	foreign	foreign	ADJ
ftr-464	2613	39	tax	tax	NOUN
ftr-464	2613	40	authorities	authority	NOUN
ftr-464	2613	41	.	.	PUNCT
ftr-464	2614	1	on	on	ADP
ftr-464	2614	2	the	the	DET
ftr-464	2614	3	other	other	ADJ
ftr-464	2614	4	hand	hand	NOUN
ftr-464	2614	5	,	,	PUNCT
ftr-464	2614	6	it	it	PRON
ftr-464	2614	7	would	would	AUX
ftr-464	2614	8	not	not	PART
ftr-464	2614	9	insure	insure	VERB
ftr-464	2614	10	much	much	ADV
ftr-464	2614	11	greater	great	ADJ
ftr-464	2614	12	coordination	coordination	NOUN
ftr-464	2614	13	with	with	ADP
ftr-464	2614	14	the	the	DET
ftr-464	2614	15	foreign	foreign	ADJ
ftr-464	2614	16	law	law	NOUN
ftr-464	2614	17	treatment	treatment	NOUN
ftr-464	2614	18	than	than	SCONJ
ftr-464	2614	19	does	do	VERB
ftr-464	2614	20	the	the	DET
ftr-464	2614	21	current	current	ADJ
ftr-464	2614	22	approach	approach	NOUN
ftr-464	2614	23	.	.	PUNCT
ftr-464	2615	1	moreover	moreover	ADV
ftr-464	2615	2	,	,	PUNCT
ftr-464	2615	3	especially	especially	ADV
ftr-464	2615	4	outside	outside	ADP
ftr-464	2615	5	the	the	DET
ftr-464	2615	6	context	context	NOUN
ftr-464	2615	7	of	of	ADP
ftr-464	2615	8	a	a	DET
ftr-464	2615	9	treaty	treaty	NOUN
ftr-464	2615	10	,	,	PUNCT
ftr-464	2615	11	the	the	DET
ftr-464	2615	12	u.s	u.s	PROPN
ftr-464	2615	13	.	.	PROPN
ftr-464	2615	14	might	might	AUX
ftr-464	2615	15	be	be	AUX
ftr-464	2615	16	concerned	concern	VERB
ftr-464	2615	17	that	that	SCONJ
ftr-464	2615	18	delaying	delay	VERB
ftr-464	2615	19	imposition	imposition	NOUN
ftr-464	2615	20	of	of	ADP
ftr-464	2615	21	tax	tax	NOUN
ftr-464	2615	22	might	might	AUX
ftr-464	2615	23	make	make	VERB
ftr-464	2615	24	enforcement	enforcement	NOUN
ftr-464	2615	25	more	more	ADV
ftr-464	2615	26	difficult	difficult	ADJ
ftr-464	2615	27	.	.	PUNCT
ftr-464	2616	1	this	this	DET
ftr-464	2616	2	approach	approach	NOUN
ftr-464	2616	3	might	might	AUX
ftr-464	2616	4	be	be	AUX
ftr-464	2616	5	viewed	view	VERB
ftr-464	2616	6	as	as	ADP
ftr-464	2616	7	particularly	particularly	ADV
ftr-464	2616	8	unwarranted	unwarranted	ADJ
ftr-464	2616	9	in	in	ADP
ftr-464	2616	10	a	a	DET
ftr-464	2616	11	situation	situation	NOUN
ftr-464	2616	12	where	where	SCONJ
ftr-464	2616	13	a	a	DET
ftr-464	2616	14	u.s	u.s	PROPN
ftr-464	2616	15	.	.	PROPN
ftr-464	2616	16	citizen	citizen	PROPN
ftr-464	2616	17	or	or	CCONJ
ftr-464	2616	18	resident	resident	NOUN
ftr-464	2616	19	works	work	VERB
ftr-464	2616	20	in	in	ADP
ftr-464	2616	21	a	a	DET
ftr-464	2616	22	low	low	ADJ
ftr-464	2616	23	-	-	PUNCT
ftr-464	2616	24	tax	tax	NOUN
ftr-464	2616	25	or	or	CCONJ
ftr-464	2616	26	tax	tax	NOUN
ftr-464	2616	27	-	-	PUNCT
ftr-464	2616	28	haven	haven	NOUN
ftr-464	2616	29	country	country	NOUN
ftr-464	2616	30	,	,	PUNCT
ftr-464	2616	31	and	and	CCONJ
ftr-464	2616	32	thus	thus	ADV
ftr-464	2616	33	is	be	AUX
ftr-464	2616	34	subject	subject	ADJ
ftr-464	2616	35	to	to	ADP
ftr-464	2616	36	little	little	ADJ
ftr-464	2616	37	or	or	CCONJ
ftr-464	2616	38	no	no	DET
ftr-464	2616	39	foreign	foreign	ADJ
ftr-464	2616	40	tax	tax	NOUN
ftr-464	2616	41	.	.	PUNCT
ftr-464	2617	1	the	the	DET
ftr-464	2617	2	second	second	ADJ
ftr-464	2617	3	alternative	alternative	NOUN
ftr-464	2617	4	(	(	PUNCT
ftr-464	2617	5	following	follow	VERB
ftr-464	2617	6	the	the	DET
ftr-464	2617	7	foreign	foreign	ADJ
ftr-464	2617	8	law	law	NOUN
ftr-464	2617	9	treatment	treatment	NOUN
ftr-464	2617	10	)	)	PUNCT
ftr-464	2617	11	would	would	AUX
ftr-464	2617	12	eliminate	eliminate	VERB
ftr-464	2617	13	current	current	ADJ
ftr-464	2617	14	taxation	taxation	NOUN
ftr-464	2617	15	with	with	ADP
ftr-464	2617	16	its	its	PRON
ftr-464	2617	17	associated	associated	ADJ
ftr-464	2617	18	problems	problem	NOUN
ftr-464	2617	19	in	in	ADP
ftr-464	2617	20	many	many	ADJ
ftr-464	2617	21	cases	case	NOUN
ftr-464	2617	22	.	.	PUNCT
ftr-464	2618	1	under	under	ADP
ftr-464	2618	2	this	this	DET
ftr-464	2618	3	alternative	alternative	NOUN
ftr-464	2618	4	,	,	PUNCT
ftr-464	2618	5	u.s	u.s	PROPN
ftr-464	2618	6	.	.	PROPN
ftr-464	2618	7	tax	tax	NOUN
ftr-464	2618	8	would	would	AUX
ftr-464	2618	9	be	be	AUX
ftr-464	2618	10	imposed	impose	VERB
ftr-464	2618	11	currently	currently	ADV
ftr-464	2618	12	only	only	ADV
ftr-464	2618	13	to	to	ADP
ftr-464	2618	14	the	the	DET
ftr-464	2618	15	extent	extent	NOUN
ftr-464	2618	16	that	that	SCONJ
ftr-464	2618	17	the	the	DET
ftr-464	2618	18	situs	situs	PROPN
ftr-464	2618	19	of	of	ADP
ftr-464	2618	20	the	the	DET
ftr-464	2618	21	plan	plan	NOUN
ftr-464	2618	22	would	would	AUX
ftr-464	2618	23	also	also	ADV
ftr-464	2618	24	tax	tax	VERB
ftr-464	2618	25	currently	currently	ADV
ftr-464	2618	26	.	.	PUNCT
ftr-464	2619	1	thus	thus	ADV
ftr-464	2619	2	,	,	PUNCT
ftr-464	2619	3	the	the	DET
ftr-464	2619	4	plan	plan	NOUN
ftr-464	2619	5	administrators	administrator	NOUN
ftr-464	2619	6	would	would	AUX
ftr-464	2619	7	be	be	AUX
ftr-464	2619	8	in	in	ADP
ftr-464	2619	9	a	a	DET
ftr-464	2619	10	position	position	NOUN
ftr-464	2619	11	to	to	PART
ftr-464	2619	12	determine	determine	VERB
ftr-464	2619	13	the	the	DET
ftr-464	2619	14	amount	amount	NOUN
ftr-464	2619	15	to	to	PART
ftr-464	2619	16	report	report	VERB
ftr-464	2619	17	as	as	ADP
ftr-464	2619	18	current	current	ADJ
ftr-464	2619	19	income	income	NOUN
ftr-464	2619	20	for	for	ADP
ftr-464	2619	21	u.s	u.s	PROPN
ftr-464	2619	22	.	.	PROPN
ftr-464	2619	23	tax	tax	NOUN
ftr-464	2619	24	purposes	purpose	NOUN
ftr-464	2619	25	;	;	PUNCT
ftr-464	2619	26	problems	problem	NOUN
ftr-464	2619	27	of	of	ADP
ftr-464	2619	28	liquidity	liquidity	NOUN
ftr-464	2619	29	and	and	CCONJ
ftr-464	2619	30	understandability	understandability	NOUN
ftr-464	2619	31	would	would	AUX
ftr-464	2619	32	not	not	PART
ftr-464	2619	33	be	be	AUX
ftr-464	2619	34	exacerbated	exacerbate	VERB
ftr-464	2619	35	by	by	ADP
ftr-464	2619	36	the	the	DET
ftr-464	2619	37	u.s	u.s	PROPN
ftr-464	2619	38	.	.	PROPN
ftr-464	2619	39	treatment	treatment	NOUN
ftr-464	2619	40	.	.	PUNCT
ftr-464	2620	1	however	however	ADV
ftr-464	2620	2	,	,	PUNCT
ftr-464	2620	3	this	this	DET
ftr-464	2620	4	approach	approach	NOUN
ftr-464	2620	5	would	would	AUX
ftr-464	2620	6	be	be	AUX
ftr-464	2620	7	difficult	difficult	ADJ
ftr-464	2620	8	to	to	PART
ftr-464	2620	9	administer	administer	VERB
ftr-464	2620	10	outside	outside	ADP
ftr-464	2620	11	the	the	DET
ftr-464	2620	12	context	context	NOUN
ftr-464	2620	13	of	of	ADP
ftr-464	2620	14	a	a	DET
ftr-464	2620	15	treaty	treaty	NOUN
ftr-464	2620	16	relationship	relationship	NOUN
ftr-464	2620	17	because	because	SCONJ
ftr-464	2620	18	it	it	PRON
ftr-464	2620	19	would	would	AUX
ftr-464	2620	20	require	require	VERB
ftr-464	2620	21	characterization	characterization	NOUN
ftr-464	2620	22	of	of	ADP
ftr-464	2620	23	the	the	DET
ftr-464	2620	24	pension	pension	NOUN
ftr-464	2620	25	plan	plan	NOUN
ftr-464	2620	26	under	under	ADP
ftr-464	2620	27	the	the	DET
ftr-464	2620	28	law	law	NOUN
ftr-464	2620	29	of	of	ADP
ftr-464	2620	30	the	the	DET
ftr-464	2620	31	situs	situs	PROPN
ftr-464	2620	32	country	country	NOUN
ftr-464	2620	33	and	and	CCONJ
ftr-464	2620	34	would	would	AUX
ftr-464	2620	35	require	require	VERB
ftr-464	2620	36	the	the	DET
ftr-464	2620	37	cooperation	cooperation	NOUN
ftr-464	2620	38	of	of	ADP
ftr-464	2620	39	the	the	DET
ftr-464	2620	40	plan	plan	NOUN
ftr-464	2620	41	administrator	administrator	NOUN
ftr-464	2620	42	.	.	PUNCT
ftr-464	2621	1	these	these	DET
ftr-464	2621	2	considerations	consideration	NOUN
ftr-464	2621	3	suggest	suggest	VERB
ftr-464	2621	4	that	that	SCONJ
ftr-464	2621	5	unilateral	unilateral	ADJ
ftr-464	2621	6	change	change	NOUN
ftr-464	2621	7	in	in	ADP
ftr-464	2621	8	u.s	u.s	PROPN
ftr-464	2621	9	.	.	PROPN
ftr-464	2621	10	law	law	NOUN
ftr-464	2621	11	should	should	AUX
ftr-464	2621	12	be	be	AUX
ftr-464	2621	13	relatively	relatively	ADV
ftr-464	2621	14	limited	limited	ADJ
ftr-464	2621	15	,	,	PUNCT
ftr-464	2621	16	and	and	CCONJ
ftr-464	2621	17	that	that	SCONJ
ftr-464	2621	18	,	,	PUNCT
ftr-464	2621	19	in	in	ADP
ftr-464	2621	20	general	general	ADJ
ftr-464	2621	21	,	,	PUNCT
ftr-464	2621	22	the	the	DET
ftr-464	2621	23	needed	need	VERB
ftr-464	2621	24	improvements	improvement	NOUN
ftr-464	2621	25	should	should	AUX
ftr-464	2621	26	be	be	AUX
ftr-464	2621	27	by	by	ADP
ftr-464	2621	28	treaty	treaty	NOUN
ftr-464	2621	29	.	.	PUNCT
ftr-464	2622	1	however	however	ADV
ftr-464	2622	2	,	,	PUNCT
ftr-464	2622	3	there	there	PRON
ftr-464	2622	4	are	be	VERB
ftr-464	2622	5	two	two	NUM
ftr-464	2622	6	changes	change	NOUN
ftr-464	2622	7	that	that	PRON
ftr-464	2622	8	the	the	DET
ftr-464	2622	9	u.s	u.s	PROPN
ftr-464	2622	10	.	.	PROPN
ftr-464	2622	11	should	should	AUX
ftr-464	2622	12	adopt	adopt	VERB
ftr-464	2622	13	unilaterally	unilaterally	ADV
ftr-464	2622	14	.	.	PUNCT
ftr-464	2623	1	first	first	ADV
ftr-464	2623	2	,	,	PUNCT
ftr-464	2623	3	the	the	DET
ftr-464	2623	4	u.s	u.s	PROPN
ftr-464	2623	5	.	.	PROPN
ftr-464	2623	6	should	should	AUX
ftr-464	2623	7	unilaterally	unilaterally	ADV
ftr-464	2623	8	close	close	VERB
ftr-464	2623	9	off	off	ADP
ftr-464	2623	10	opportunities	opportunity	NOUN
ftr-464	2623	11	for	for	ADP
ftr-464	2623	12	a	a	DET
ftr-464	2623	13	foreign	foreign	ADJ
ftr-464	2623	14	national	national	NOUN
ftr-464	2623	15	who	who	PRON
ftr-464	2623	16	retires	retire	VERB
ftr-464	2623	17	in	in	ADP
ftr-464	2623	18	the	the	DET
ftr-464	2623	19	u.s	u.s	PROPN
ftr-464	2623	20	.	.	PROPN
ftr-464	2623	21	to	to	PART
ftr-464	2623	22	avoid	avoid	VERB
ftr-464	2623	23	all	all	DET
ftr-464	2623	24	tax	tax	NOUN
ftr-464	2623	25	on	on	ADP
ftr-464	2623	26	distributions	distribution	NOUN
ftr-464	2623	27	from	from	ADP
ftr-464	2623	28	a	a	DET
ftr-464	2623	29	pension	pension	NOUN
ftr-464	2623	30	plan	plan	NOUN
ftr-464	2623	31	in	in	ADP
ftr-464	2623	32	a	a	DET
ftr-464	2623	33	foreign	foreign	ADJ
ftr-464	2623	34	country	country	NOUN
ftr-464	2623	35	;	;	PUNCT
ftr-464	2623	36	the	the	DET
ftr-464	2623	37	other	other	ADJ
ftr-464	2623	38	country	country	NOUN
ftr-464	2623	39	,	,	PUNCT
ftr-464	2623	40	where	where	SCONJ
ftr-464	2623	41	the	the	DET
ftr-464	2623	42	foreign	foreign	ADJ
ftr-464	2623	43	19961	19961	NUM
ftr-464	2623	44	florida	florida	PROPN
ftr-464	2623	45	tax	tax	PROPN
ftr-464	2623	46	review	review	NOUN
ftr-464	2623	47	national	national	PROPN
ftr-464	2623	48	previously	previously	ADV
ftr-464	2623	49	worked	work	VERB
ftr-464	2623	50	and	and	CCONJ
ftr-464	2623	51	resided	reside	VERB
ftr-464	2623	52	,	,	PUNCT
ftr-464	2623	53	may	may	AUX
ftr-464	2623	54	not	not	PART
ftr-464	2623	55	assert	assert	VERB
ftr-464	2623	56	jurisdiction	jurisdiction	NOUN
ftr-464	2623	57	to	to	PART
ftr-464	2623	58	tax	tax	VERB
ftr-464	2623	59	such	such	ADJ
ftr-464	2623	60	distributions	distribution	NOUN
ftr-464	2623	61	.	.	PUNCT
ftr-464	2624	1	the	the	DET
ftr-464	2624	2	u.s	u.s	PROPN
ftr-464	2624	3	.	.	PROPN
ftr-464	2624	4	can	can	AUX
ftr-464	2624	5	insure	insure	VERB
ftr-464	2624	6	that	that	SCONJ
ftr-464	2624	7	u.s	u.s	PROPN
ftr-464	2624	8	.	.	PROPN
ftr-464	2624	9	tax	tax	NOUN
ftr-464	2624	10	is	be	AUX
ftr-464	2624	11	imposed	impose	VERB
ftr-464	2624	12	in	in	ADP
ftr-464	2624	13	such	such	DET
ftr-464	2624	14	a	a	DET
ftr-464	2624	15	case	case	NOUN
ftr-464	2624	16	by	by	ADP
ftr-464	2624	17	amending	amend	VERB
ftr-464	2624	18	section	section	NOUN
ftr-464	2624	19	72	72	NUM
ftr-464	2624	20	so	so	SCONJ
ftr-464	2624	21	that	that	SCONJ
ftr-464	2624	22	an	an	DET
ftr-464	2624	23	individual	individual	NOUN
ftr-464	2624	24	's	's	PART
ftr-464	2624	25	investment	investment	NOUN
ftr-464	2624	26	in	in	ADP
ftr-464	2624	27	the	the	DET
ftr-464	2624	28	contract	contract	NOUN
ftr-464	2624	29	for	for	ADP
ftr-464	2624	30	pension	pension	NOUN
ftr-464	2624	31	distributions	distribution	NOUN
ftr-464	2624	32	includes	include	VERB
ftr-464	2624	33	only	only	ADV
ftr-464	2624	34	amounts	amount	NOUN
ftr-464	2624	35	shown	show	VERB
ftr-464	2624	36	to	to	PART
ftr-464	2624	37	have	have	AUX
ftr-464	2624	38	been	be	AUX
ftr-464	2624	39	already	already	ADV
ftr-464	2624	40	subjected	subject	VERB
ftr-464	2624	41	to	to	PART
ftr-464	2624	42	tax	tax	VERB
ftr-464	2624	43	either	either	CCONJ
ftr-464	2624	44	by	by	ADP
ftr-464	2624	45	the	the	DET
ftr-464	2624	46	u.s	u.s	PROPN
ftr-464	2624	47	.	.	PROPN
ftr-464	2624	48	or	or	CCONJ
ftr-464	2624	49	by	by	ADP
ftr-464	2624	50	the	the	DET
ftr-464	2624	51	country	country	NOUN
ftr-464	2624	52	where	where	SCONJ
ftr-464	2624	53	the	the	DET
ftr-464	2624	54	services	service	NOUN
ftr-464	2624	55	were	be	AUX
ftr-464	2624	56	performed	perform	VERB
ftr-464	2624	57	or	or	CCONJ
ftr-464	2624	58	where	where	SCONJ
ftr-464	2624	59	the	the	DET
ftr-464	2624	60	pension	pension	NOUN
ftr-464	2624	61	fund	fund	NOUN
ftr-464	2624	62	is	be	AUX
ftr-464	2624	63	located	locate	VERB
ftr-464	2624	64	.	.	PUNCT
ftr-464	2625	1	the	the	DET
ftr-464	2625	2	u.s	u.s	PROPN
ftr-464	2625	3	.	.	PROPN
ftr-464	2625	4	should	should	AUX
ftr-464	2625	5	not	not	PART
ftr-464	2625	6	in	in	ADP
ftr-464	2625	7	its	its	PRON
ftr-464	2625	8	role	role	NOUN
ftr-464	2625	9	of	of	ADP
ftr-464	2625	10	residence	residence	NOUN
ftr-464	2625	11	country	country	NOUN
ftr-464	2625	12	provide	provide	VERB
ftr-464	2625	13	a	a	DET
ftr-464	2625	14	tax	tax	NOUN
ftr-464	2625	15	haven	haven	NOUN
ftr-464	2625	16	for	for	ADP
ftr-464	2625	17	foreign	foreign	ADJ
ftr-464	2625	18	nationals	national	NOUN
ftr-464	2625	19	,	,	PUNCT
ftr-464	2625	20	regardless	regardless	ADV
ftr-464	2625	21	of	of	ADP
ftr-464	2625	22	whether	whether	SCONJ
ftr-464	2625	23	the	the	DET
ftr-464	2625	24	country	country	NOUN
ftr-464	2625	25	of	of	ADP
ftr-464	2625	26	nationality	nationality	NOUN
ftr-464	2625	27	has	have	AUX
ftr-464	2625	28	a	a	DET
ftr-464	2625	29	treaty	treaty	NOUN
ftr-464	2625	30	with	with	ADP
ftr-464	2625	31	the	the	DET
ftr-464	2625	32	u.s	u.s	PROPN
ftr-464	2625	33	.	.	PROPN
ftr-464	2625	34	to	to	PART
ftr-464	2625	35	ease	ease	VERB
ftr-464	2625	36	administrative	administrative	ADJ
ftr-464	2625	37	burdens	burden	NOUN
ftr-464	2625	38	for	for	ADP
ftr-464	2625	39	the	the	DET
ftr-464	2625	40	irs	irs	PROPN
ftr-464	2625	41	,	,	PUNCT
ftr-464	2625	42	the	the	DET
ftr-464	2625	43	taxpayer	taxpayer	NOUN
ftr-464	2625	44	should	should	AUX
ftr-464	2625	45	have	have	VERB
ftr-464	2625	46	the	the	DET
ftr-464	2625	47	burden	burden	NOUN
ftr-464	2625	48	of	of	ADP
ftr-464	2625	49	establishing	establish	VERB
ftr-464	2625	50	that	that	DET
ftr-464	2625	51	foreign	foreign	ADJ
ftr-464	2625	52	taxation	taxation	NOUN
ftr-464	2625	53	has	have	AUX
ftr-464	2625	54	previously	previously	ADV
ftr-464	2625	55	been	be	AUX
ftr-464	2625	56	imposed	impose	VERB
ftr-464	2625	57	.	.	PUNCT
ftr-464	2626	1	see	see	VERB
ftr-464	2626	2	table	table	NOUN
ftr-464	2626	3	2a	2a	NUM
ftr-464	2626	4	,	,	PUNCT
ftr-464	2626	5	row	row	NOUN
ftr-464	2626	6	10	10	NUM
ftr-464	2626	7	,	,	PUNCT
ftr-464	2626	8	page	page	NOUN
ftr-464	2626	9	365	365	NUM
ftr-464	2626	10	.	.	PUNCT
ftr-464	2627	1	second	second	ADJ
ftr-464	2627	2	,	,	PUNCT
ftr-464	2627	3	the	the	DET
ftr-464	2627	4	u.s	u.s	PROPN
ftr-464	2627	5	.	.	PROPN
ftr-464	2627	6	should	should	AUX
ftr-464	2627	7	amend	amend	VERB
ftr-464	2627	8	the	the	DET
ftr-464	2627	9	code	code	NOUN
ftr-464	2627	10	to	to	PART
ftr-464	2627	11	treat	treat	VERB
ftr-464	2627	12	all	all	DET
ftr-464	2627	13	foreign	foreign	ADJ
ftr-464	2627	14	defined	define	VERB
ftr-464	2627	15	benefit	benefit	NOUN
ftr-464	2627	16	plans	plan	NOUN
ftr-464	2627	17	as	as	ADP
ftr-464	2627	18	unfunded	unfunded	ADJ
ftr-464	2627	19	.	.	PUNCT
ftr-464	2628	1	under	under	ADP
ftr-464	2628	2	this	this	DET
ftr-464	2628	3	change	change	NOUN
ftr-464	2628	4	,	,	PUNCT
ftr-464	2628	5	a	a	DET
ftr-464	2628	6	u.s	u.s	PROPN
ftr-464	2628	7	.	.	PROPN
ftr-464	2628	8	resident	resident	NOUN
ftr-464	2628	9	or	or	CCONJ
ftr-464	2628	10	citizen	citizen	NOUN
ftr-464	2628	11	who	who	PRON
ftr-464	2628	12	participates	participate	VERB
ftr-464	2628	13	in	in	ADP
ftr-464	2628	14	a	a	DET
ftr-464	2628	15	defined	define	VERB
ftr-464	2628	16	benefit	benefit	NOUN
ftr-464	2628	17	plan	plan	NOUN
ftr-464	2628	18	in	in	ADP
ftr-464	2628	19	a	a	DET
ftr-464	2628	20	foreign	foreign	ADJ
ftr-464	2628	21	country	country	NOUN
ftr-464	2628	22	would	would	AUX
ftr-464	2628	23	be	be	AUX
ftr-464	2628	24	taxable	taxable	ADJ
ftr-464	2628	25	only	only	ADV
ftr-464	2628	26	when	when	SCONJ
ftr-464	2628	27	actual	actual	ADJ
ftr-464	2628	28	distributions	distribution	NOUN
ftr-464	2628	29	are	be	AUX
ftr-464	2628	30	made	make	VERB
ftr-464	2628	31	from	from	ADP
ftr-464	2628	32	the	the	DET
ftr-464	2628	33	plan	plan	NOUN
ftr-464	2628	34	;	;	PUNCT
ftr-464	2628	35	the	the	DET
ftr-464	2628	36	distributions	distribution	NOUN
ftr-464	2628	37	,	,	PUNCT
ftr-464	2628	38	when	when	SCONJ
ftr-464	2628	39	made	make	VERB
ftr-464	2628	40	,	,	PUNCT
ftr-464	2628	41	would	would	AUX
ftr-464	2628	42	be	be	AUX
ftr-464	2628	43	sourced	source	VERB
ftr-464	2628	44	entirely	entirely	ADV
ftr-464	2628	45	to	to	ADP
ftr-464	2628	46	the	the	DET
ftr-464	2628	47	place	place	NOUN
ftr-464	2628	48	where	where	SCONJ
ftr-464	2628	49	the	the	DET
ftr-464	2628	50	services	service	NOUN
ftr-464	2628	51	were	be	AUX
ftr-464	2628	52	performed	perform	VERB
ftr-464	2628	53	.	.	PUNCT
ftr-464	2629	1	see	see	VERB
ftr-464	2629	2	table	table	NOUN
ftr-464	2629	3	2	2	NUM
ftr-464	2629	4	-	-	PUNCT
ftr-464	2629	5	a	a	PRON
ftr-464	2629	6	,	,	PUNCT
ftr-464	2629	7	row	row	NOUN
ftr-464	2629	8	8	8	NUM
ftr-464	2629	9	,	,	PUNCT
ftr-464	2629	10	page	page	NOUN
ftr-464	2629	11	364	364	NUM
ftr-464	2629	12	.	.	PUNCT
ftr-464	2630	1	the	the	DET
ftr-464	2630	2	u.s	u.s	PROPN
ftr-464	2630	3	.	.	PROPN
ftr-464	2630	4	should	should	AUX
ftr-464	2630	5	make	make	VERB
ftr-464	2630	6	this	this	DET
ftr-464	2630	7	change	change	NOUN
ftr-464	2630	8	unilaterally	unilaterally	ADV
ftr-464	2630	9	because	because	SCONJ
ftr-464	2630	10	the	the	DET
ftr-464	2630	11	current	current	ADJ
ftr-464	2630	12	rules	rule	NOUN
ftr-464	2630	13	applied	apply	VERB
ftr-464	2630	14	to	to	ADP
ftr-464	2630	15	foreign	foreign	ADJ
ftr-464	2630	16	defined	define	VERB
ftr-464	2630	17	benefit	benefit	NOUN
ftr-464	2630	18	plans	plan	NOUN
ftr-464	2630	19	are	be	AUX
ftr-464	2630	20	uncertain	uncertain	ADJ
ftr-464	2630	21	in	in	ADP
ftr-464	2630	22	application	application	NOUN
ftr-464	2630	23	and	and	CCONJ
ftr-464	2630	24	too	too	ADV
ftr-464	2630	25	difficult	difficult	ADJ
ftr-464	2630	26	to	to	PART
ftr-464	2630	27	administer	administer	VERB
ftr-464	2630	28	.	.	PUNCT
ftr-464	2631	1	it	it	PRON
ftr-464	2631	2	seems	seem	VERB
ftr-464	2631	3	highly	highly	ADV
ftr-464	2631	4	unlikely	unlikely	ADJ
ftr-464	2631	5	that	that	SCONJ
ftr-464	2631	6	a	a	DET
ftr-464	2631	7	satisfactory	satisfactory	ADJ
ftr-464	2631	8	level	level	NOUN
ftr-464	2631	9	of	of	ADP
ftr-464	2631	10	enforcement	enforcement	NOUN
ftr-464	2631	11	is	be	AUX
ftr-464	2631	12	,	,	PUNCT
ftr-464	2631	13	or	or	CCONJ
ftr-464	2631	14	could	could	AUX
ftr-464	2631	15	ever	ever	ADV
ftr-464	2631	16	be	be	AUX
ftr-464	2631	17	,	,	PUNCT
ftr-464	2631	18	achieved	achieve	VERB
ftr-464	2631	19	.	.	PUNCT
ftr-464	2632	1	if	if	SCONJ
ftr-464	2632	2	this	this	DET
ftr-464	2632	3	"	"	PUNCT
ftr-464	2632	4	unfunded	unfunded	ADJ
ftr-464	2632	5	"	"	PUNCT
ftr-464	2632	6	treatment	treatment	NOUN
ftr-464	2632	7	is	be	AUX
ftr-464	2632	8	considered	consider	VERB
ftr-464	2632	9	too	too	ADV
ftr-464	2632	10	alluring	alluring	ADJ
ftr-464	2632	11	an	an	DET
ftr-464	2632	12	opportunity	opportunity	NOUN
ftr-464	2632	13	for	for	ADP
ftr-464	2632	14	u.s	u.s	PROPN
ftr-464	2632	15	.	.	PROPN
ftr-464	2632	16	tax	tax	NOUN
ftr-464	2632	17	planning	planning	NOUN
ftr-464	2632	18	,	,	PUNCT
ftr-464	2632	19	then	then	ADV
ftr-464	2632	20	it	it	PRON
ftr-464	2632	21	could	could	AUX
ftr-464	2632	22	be	be	AUX
ftr-464	2632	23	limited	limit	VERB
ftr-464	2632	24	to	to	ADP
ftr-464	2632	25	situations	situation	NOUN
ftr-464	2632	26	where	where	SCONJ
ftr-464	2632	27	the	the	DET
ftr-464	2632	28	structure	structure	NOUN
ftr-464	2632	29	is	be	AUX
ftr-464	2632	30	likely	likely	ADV
ftr-464	2632	31	determined	determine	VERB
ftr-464	2632	32	by	by	ADP
ftr-464	2632	33	foreign	foreign	ADJ
ftr-464	2632	34	tax	tax	NOUN
ftr-464	2632	35	or	or	CCONJ
ftr-464	2632	36	other	other	ADJ
ftr-464	2632	37	considerations	consideration	NOUN
ftr-464	2632	38	.	.	PUNCT
ftr-464	2633	1	for	for	ADP
ftr-464	2633	2	example	example	NOUN
ftr-464	2633	3	,	,	PUNCT
ftr-464	2633	4	this	this	DET
ftr-464	2633	5	"	"	PUNCT
ftr-464	2633	6	unfunded	unfunded	ADJ
ftr-464	2633	7	"	"	PUNCT
ftr-464	2633	8	treatment	treatment	NOUN
ftr-464	2633	9	could	could	AUX
ftr-464	2633	10	be	be	AUX
ftr-464	2633	11	reserved	reserve	VERB
ftr-464	2633	12	for	for	ADP
ftr-464	2633	13	foreign	foreign	ADJ
ftr-464	2633	14	plans	plan	NOUN
ftr-464	2633	15	for	for	ADP
ftr-464	2633	16	which	which	PRON
ftr-464	2633	17	at	at	ADP
ftr-464	2633	18	least	least	ADV
ftr-464	2633	19	90	90	NUM
ftr-464	2633	20	%	%	NOUN
ftr-464	2633	21	of	of	ADP
ftr-464	2633	22	the	the	DET
ftr-464	2633	23	benefits	benefit	NOUN
ftr-464	2633	24	accrue	accrue	VERB
ftr-464	2633	25	to	to	PART
ftr-464	2633	26	nonresident	nonresident	VERB
ftr-464	2633	27	aliens	alien	NOUN
ftr-464	2633	28	.	.	PUNCT
ftr-464	2634	1	this	this	DET
ftr-464	2634	2	treatment	treatment	NOUN
ftr-464	2634	3	of	of	ADP
ftr-464	2634	4	foreign	foreign	ADJ
ftr-464	2634	5	defined	define	VERB
ftr-464	2634	6	benefit	benefit	NOUN
ftr-464	2634	7	plans	plan	NOUN
ftr-464	2634	8	as	as	ADP
ftr-464	2634	9	unfunded	unfunded	ADJ
ftr-464	2634	10	should	should	AUX
ftr-464	2634	11	also	also	ADV
ftr-464	2634	12	be	be	AUX
ftr-464	2634	13	applicable	applicable	ADJ
ftr-464	2634	14	to	to	PART
ftr-464	2634	15	nonresident	nonresident	VERB
ftr-464	2634	16	aliens	alien	NOUN
ftr-464	2634	17	who	who	PRON
ftr-464	2634	18	participate	participate	VERB
ftr-464	2634	19	in	in	ADP
ftr-464	2634	20	a	a	DET
ftr-464	2634	21	foreign	foreign	ADJ
ftr-464	2634	22	defined	define	VERB
ftr-464	2634	23	benefit	benefit	NOUN
ftr-464	2634	24	plan	plan	NOUN
ftr-464	2634	25	in	in	ADP
ftr-464	2634	26	respect	respect	NOUN
ftr-464	2634	27	of	of	ADP
ftr-464	2634	28	services	service	NOUN
ftr-464	2634	29	performed	perform	VERB
ftr-464	2634	30	in	in	ADP
ftr-464	2634	31	the	the	DET
ftr-464	2634	32	u.s	u.s	PROPN
ftr-464	2634	33	.	.	PROPN
ftr-464	2634	34	see	see	VERB
ftr-464	2635	1	table	table	NOUN
ftr-464	2636	1	l	l	NOUN
ftr-464	2636	2	-	-	NOUN
ftr-464	2636	3	a	a	PRON
ftr-464	2636	4	,	,	PUNCT
ftr-464	2636	5	row	row	NOUN
ftr-464	2636	6	4	4	NUM
ftr-464	2636	7	,	,	PUNCT
ftr-464	2636	8	page	page	NOUN
ftr-464	2636	9	363	363	NUM
ftr-464	2636	10	.	.	PUNCT
ftr-464	2637	1	administrative	administrative	ADJ
ftr-464	2637	2	problems	problem	NOUN
ftr-464	2637	3	of	of	ADP
ftr-464	2637	4	imposing	impose	VERB
ftr-464	2637	5	the	the	DET
ftr-464	2637	6	u.s	u.s	PROPN
ftr-464	2637	7	.	.	PROPN
ftr-464	2637	8	source	source	NOUN
ftr-464	2637	9	-	-	PUNCT
ftr-464	2637	10	based	base	VERB
ftr-464	2637	11	tax	tax	NOUN
ftr-464	2637	12	on	on	ADP
ftr-464	2637	13	a	a	DET
ftr-464	2637	14	current	current	ADJ
ftr-464	2637	15	basis	basis	NOUN
ftr-464	2637	16	are	be	AUX
ftr-464	2637	17	equally	equally	ADV
ftr-464	2637	18	severe	severe	ADJ
ftr-464	2637	19	in	in	ADP
ftr-464	2637	20	this	this	DET
ftr-464	2637	21	context	context	NOUN
ftr-464	2637	22	.	.	PUNCT
ftr-464	2638	1	allowing	allow	VERB
ftr-464	2638	2	income	income	NOUN
ftr-464	2638	3	of	of	ADP
ftr-464	2638	4	a	a	DET
ftr-464	2638	5	nonresident	nonresident	ADJ
ftr-464	2638	6	alien	alien	NOUN
ftr-464	2638	7	to	to	PART
ftr-464	2638	8	be	be	AUX
ftr-464	2638	9	deferred	defer	VERB
ftr-464	2638	10	to	to	ADP
ftr-464	2638	11	the	the	DET
ftr-464	2638	12	time	time	NOUN
ftr-464	2638	13	of	of	ADP
ftr-464	2638	14	retirement	retirement	NOUN
ftr-464	2638	15	when	when	SCONJ
ftr-464	2638	16	the	the	DET
ftr-464	2638	17	individual	individual	NOUN
ftr-464	2638	18	may	may	AUX
ftr-464	2638	19	have	have	VERB
ftr-464	2638	20	no	no	DET
ftr-464	2638	21	further	further	ADJ
ftr-464	2638	22	connection	connection	NOUN
ftr-464	2638	23	to	to	ADP
ftr-464	2638	24	the	the	DET
ftr-464	2638	25	u.s	u.s	PROPN
ftr-464	2638	26	.	.	PROPN
ftr-464	2638	27	in	in	ADP
ftr-464	2638	28	itself	itself	PRON
ftr-464	2638	29	greatly	greatly	ADV
ftr-464	2638	30	lessens	lessen	VERB
ftr-464	2638	31	the	the	DET
ftr-464	2638	32	likelihood	likelihood	NOUN
ftr-464	2638	33	of	of	ADP
ftr-464	2638	34	enforcement	enforcement	NOUN
ftr-464	2638	35	.	.	PUNCT
ftr-464	2639	1	nevertheless	nevertheless	ADV
ftr-464	2639	2	,	,	PUNCT
ftr-464	2639	3	the	the	DET
ftr-464	2639	4	likely	likely	ADJ
ftr-464	2639	5	advantage	advantage	NOUN
ftr-464	2639	6	in	in	ADP
ftr-464	2639	7	enforcement	enforcement	NOUN
ftr-464	2639	8	from	from	ADP
ftr-464	2639	9	imposing	impose	VERB
ftr-464	2639	10	tax	tax	NOUN
ftr-464	2639	11	while	while	SCONJ
ftr-464	2639	12	the	the	DET
ftr-464	2639	13	individual	individual	NOUN
ftr-464	2639	14	is	be	AUX
ftr-464	2639	15	still	still	ADV
ftr-464	2639	16	conducting	conduct	VERB
ftr-464	2639	17	activities	activity	NOUN
ftr-464	2639	18	in	in	ADP
ftr-464	2639	19	the	the	DET
ftr-464	2639	20	u.s	u.s	PROPN
ftr-464	2639	21	.	.	PROPN
ftr-464	2639	22	does	do	AUX
ftr-464	2639	23	not	not	PART
ftr-464	2639	24	seem	seem	VERB
ftr-464	2639	25	sufficient	sufficient	ADJ
ftr-464	2639	26	to	to	PART
ftr-464	2639	27	outweigh	outweigh	VERB
ftr-464	2639	28	the	the	DET
ftr-464	2639	29	burden	burden	NOUN
ftr-464	2639	30	of	of	ADP
ftr-464	2639	31	computing	compute	VERB
ftr-464	2639	32	current	current	ADJ
ftr-464	2639	33	tax	tax	NOUN
ftr-464	2639	34	with	with	ADP
ftr-464	2639	35	respect	respect	NOUN
ftr-464	2639	36	to	to	ADP
ftr-464	2639	37	a	a	DET
ftr-464	2639	38	foreign	foreign	ADJ
ftr-464	2639	39	defined	define	VERB
ftr-464	2639	40	benefit	benefit	NOUN
ftr-464	2639	41	plan	plan	NOUN
ftr-464	2639	42	.	.	PUNCT
ftr-464	2640	1	v.	v.	ADP
ftr-464	2640	2	a	a	DET
ftr-464	2640	3	more	more	ADV
ftr-464	2640	4	comprehensive	comprehensive	ADJ
ftr-464	2640	5	u.s	u.s	PROPN
ftr-464	2640	6	.	.	PROPN
ftr-464	2640	7	treaty	treaty	NOUN
ftr-464	2640	8	policy	policy	NOUN
ftr-464	2640	9	the	the	DET
ftr-464	2640	10	treaty	treaty	NOUN
ftr-464	2640	11	policy	policy	NOUN
ftr-464	2640	12	for	for	ADP
ftr-464	2640	13	pensions	pension	NOUN
ftr-464	2640	14	embodied	embody	VERB
ftr-464	2640	15	in	in	ADP
ftr-464	2640	16	most	most	ADJ
ftr-464	2640	17	existing	exist	VERB
ftr-464	2640	18	u.s	u.s	PROPN
ftr-464	2640	19	.	.	PROPN
ftr-464	2640	20	treaties	treaty	NOUN
ftr-464	2640	21	,	,	PUNCT
ftr-464	2640	22	the	the	DET
ftr-464	2640	23	1981	1981	NUM
ftr-464	2640	24	u.s	u.s	PROPN
ftr-464	2640	25	.	.	PROPN
ftr-464	2640	26	model	model	NOUN
ftr-464	2640	27	and	and	CCONJ
ftr-464	2640	28	the	the	DET
ftr-464	2640	29	oecd	oecd	PROPN
ftr-464	2640	30	model	model	NOUN
ftr-464	2640	31	,	,	PUNCT
ftr-464	2640	32	i.e.	i.e.	X
ftr-464	2640	33	,	,	PUNCT
ftr-464	2640	34	that	that	SCONJ
ftr-464	2640	35	pension	pension	NOUN
ftr-464	2640	36	payments	payment	NOUN
ftr-464	2640	37	should	should	AUX
ftr-464	2640	38	be	be	AUX
ftr-464	2640	39	taxed	tax	VERB
ftr-464	2640	40	exclusively	exclusively	ADV
ftr-464	2640	41	in	in	ADP
ftr-464	2640	42	the	the	DET
ftr-464	2640	43	residence	residence	NOUN
ftr-464	2640	44	country	country	NOUN
ftr-464	2640	45	,	,	PUNCT
ftr-464	2640	46	does	do	AUX
ftr-464	2640	47	not	not	PART
ftr-464	2640	48	resolve	resolve	VERB
ftr-464	2640	49	all	all	PRON
ftr-464	2640	50	of	of	ADP
ftr-464	2640	51	the	the	DET
ftr-464	2640	52	complex	complex	ADJ
ftr-464	2640	53	issues	issue	NOUN
ftr-464	2640	54	of	of	ADP
ftr-464	2640	55	coordination	coordination	NOUN
ftr-464	2640	56	presented	present	VERB
ftr-464	2640	57	by	by	ADP
ftr-464	2640	58	the	the	DET
ftr-464	2640	59	taxation	taxation	NOUN
ftr-464	2640	60	of	of	ADP
ftr-464	2640	61	cross	cross	ADJ
ftr-464	2640	62	-	-	ADJ
ftr-464	2640	63	border	border	ADJ
ftr-464	2640	64	pensions	pension	NOUN
ftr-464	2640	65	.	.	PUNCT
ftr-464	2641	1	[	[	X
ftr-464	2641	2	vol	vol	NOUN
ftr-464	2641	3	3:6	3:6	NUM
ftr-464	2641	4	u.s	u.s	PROPN
ftr-464	2641	5	.	.	PROPN
ftr-464	2641	6	income	income	NOUN
ftr-464	2641	7	taxation	taxation	NOUN
ftr-464	2641	8	of	of	ADP
ftr-464	2641	9	cross	cross	ADJ
ftr-464	2641	10	-	-	ADJ
ftr-464	2641	11	border	border	ADJ
ftr-464	2641	12	pensions	pension	NOUN
ftr-464	2641	13	the	the	DET
ftr-464	2641	14	term	term	NOUN
ftr-464	2641	15	"	"	PUNCT
ftr-464	2641	16	pension	pension	NOUN
ftr-464	2641	17	"	"	PUNCT
ftr-464	2641	18	as	as	SCONJ
ftr-464	2641	19	used	use	VERB
ftr-464	2641	20	in	in	ADP
ftr-464	2641	21	existing	exist	VERB
ftr-464	2641	22	treaties	treaty	NOUN
ftr-464	2641	23	does	do	AUX
ftr-464	2641	24	not	not	PART
ftr-464	2641	25	have	have	VERB
ftr-464	2641	26	an	an	DET
ftr-464	2641	27	authoritative	authoritative	ADJ
ftr-464	2641	28	and	and	CCONJ
ftr-464	2641	29	clear	clear	ADV
ftr-464	2641	30	-	-	PUNCT
ftr-464	2641	31	cut	cut	VERB
ftr-464	2641	32	definition	definition	NOUN
ftr-464	2641	33	;	;	PUNCT
ftr-464	2641	34	this	this	PRON
ftr-464	2641	35	makes	make	VERB
ftr-464	2641	36	the	the	DET
ftr-464	2641	37	position	position	NOUN
ftr-464	2641	38	of	of	ADP
ftr-464	2641	39	a	a	DET
ftr-464	2641	40	withholding	withhold	VERB
ftr-464	2641	41	agent	agent	NOUN
ftr-464	2641	42	extremely	extremely	ADV
ftr-464	2641	43	difficult	difficult	ADJ
ftr-464	2641	44	.	.	PUNCT
ftr-464	2642	1	most	most	ADJ
ftr-464	2642	2	existing	exist	VERB
ftr-464	2642	3	u.s	u.s	PROPN
ftr-464	2642	4	.	.	PROPN
ftr-464	2642	5	treaties	treaty	NOUN
ftr-464	2642	6	address	address	VERB
ftr-464	2642	7	only	only	ADV
ftr-464	2642	8	the	the	DET
ftr-464	2642	9	treatment	treatment	NOUN
ftr-464	2642	10	of	of	ADP
ftr-464	2642	11	payments	payment	NOUN
ftr-464	2642	12	from	from	ADP
ftr-464	2642	13	pension	pension	NOUN
ftr-464	2642	14	plans	plan	NOUN
ftr-464	2642	15	:	:	PUNCT
ftr-464	2642	16	they	they	PRON
ftr-464	2642	17	do	do	AUX
ftr-464	2642	18	not	not	PART
ftr-464	2642	19	address	address	VERB
ftr-464	2642	20	taxation	taxation	NOUN
ftr-464	2642	21	of	of	ADP
ftr-464	2642	22	contributions	contribution	NOUN
ftr-464	2642	23	when	when	SCONJ
ftr-464	2642	24	made	make	VERB
ftr-464	2642	25	or	or	CCONJ
ftr-464	2642	26	earnings	earning	NOUN
ftr-464	2642	27	when	when	SCONJ
ftr-464	2642	28	accrued	accrue	VERB
ftr-464	2642	29	in	in	ADP
ftr-464	2642	30	a	a	DET
ftr-464	2642	31	plan	plan	NOUN
ftr-464	2642	32	.	.	PUNCT
ftr-464	2643	1	thus	thus	ADV
ftr-464	2643	2	,	,	PUNCT
ftr-464	2643	3	apparently	apparently	ADV
ftr-464	2643	4	,	,	PUNCT
ftr-464	2643	5	the	the	DET
ftr-464	2643	6	country	country	NOUN
ftr-464	2643	7	where	where	SCONJ
ftr-464	2643	8	services	service	NOUN
ftr-464	2643	9	are	be	AUX
ftr-464	2643	10	performed	perform	VERB
ftr-464	2643	11	,	,	PUNCT
ftr-464	2643	12	the	the	DET
ftr-464	2643	13	country	country	NOUN
ftr-464	2643	14	where	where	SCONJ
ftr-464	2643	15	the	the	DET
ftr-464	2643	16	plan	plan	NOUN
ftr-464	2643	17	is	be	AUX
ftr-464	2643	18	located	locate	VERB
ftr-464	2643	19	,	,	PUNCT
ftr-464	2643	20	or	or	CCONJ
ftr-464	2643	21	the	the	DET
ftr-464	2643	22	country	country	NOUN
ftr-464	2643	23	where	where	SCONJ
ftr-464	2643	24	the	the	DET
ftr-464	2643	25	pensioner	pensioner	NOUN
ftr-464	2643	26	resides	reside	VERB
ftr-464	2643	27	prior	prior	ADV
ftr-464	2643	28	to	to	ADP
ftr-464	2643	29	retirement	retirement	NOUN
ftr-464	2643	30	are	be	AUX
ftr-464	2643	31	all	all	PRON
ftr-464	2643	32	authorized	authorize	VERB
ftr-464	2643	33	to	to	PART
ftr-464	2643	34	impose	impose	VERB
ftr-464	2643	35	tax	tax	NOUN
ftr-464	2643	36	on	on	ADP
ftr-464	2643	37	pension	pension	NOUN
ftr-464	2643	38	benefits	benefit	NOUN
ftr-464	2643	39	prior	prior	ADV
ftr-464	2643	40	to	to	ADP
ftr-464	2643	41	distribution	distribution	NOUN
ftr-464	2643	42	(	(	PUNCT
ftr-464	2643	43	even	even	ADV
ftr-464	2643	44	though	though	SCONJ
ftr-464	2643	45	such	such	ADJ
ftr-464	2643	46	taxation	taxation	NOUN
ftr-464	2643	47	may	may	AUX
ftr-464	2643	48	be	be	AUX
ftr-464	2643	49	very	very	ADV
ftr-464	2643	50	difficult	difficult	ADJ
ftr-464	2643	51	to	to	PART
ftr-464	2643	52	administer	administer	VERB
ftr-464	2643	53	)	)	PUNCT
ftr-464	2643	54	.	.	PUNCT
ftr-464	2644	1	this	this	PRON
ftr-464	2644	2	creates	create	VERB
ftr-464	2644	3	the	the	DET
ftr-464	2644	4	potential	potential	NOUN
ftr-464	2644	5	for	for	ADP
ftr-464	2644	6	overlapping	overlap	VERB
ftr-464	2644	7	taxation	taxation	NOUN
ftr-464	2644	8	at	at	ADP
ftr-464	2644	9	different	different	ADJ
ftr-464	2644	10	times	time	NOUN
ftr-464	2644	11	.	.	PUNCT
ftr-464	2645	1	in	in	ADP
ftr-464	2645	2	addition	addition	NOUN
ftr-464	2645	3	,	,	PUNCT
ftr-464	2645	4	there	there	PRON
ftr-464	2645	5	is	be	VERB
ftr-464	2645	6	no	no	DET
ftr-464	2645	7	attempt	attempt	NOUN
ftr-464	2645	8	to	to	PART
ftr-464	2645	9	assure	assure	VERB
ftr-464	2645	10	that	that	DET
ftr-464	2645	11	residence	residence	NOUN
ftr-464	2645	12	taxation	taxation	NOUN
ftr-464	2645	13	will	will	AUX
ftr-464	2645	14	in	in	ADP
ftr-464	2645	15	fact	fact	NOUN
ftr-464	2645	16	be	be	AUX
ftr-464	2645	17	imposed	impose	VERB
ftr-464	2645	18	in	in	ADP
ftr-464	2645	19	situations	situation	NOUN
ftr-464	2645	20	where	where	SCONJ
ftr-464	2645	21	source	source	NOUN
ftr-464	2645	22	-	-	PUNCT
ftr-464	2645	23	base	base	NOUN
ftr-464	2645	24	taxation	taxation	NOUN
ftr-464	2645	25	is	be	AUX
ftr-464	2645	26	foregone	foregone	NOUN
ftr-464	2645	27	.	.	PUNCT
ftr-464	2646	1	thus	thus	ADV
ftr-464	2646	2	,	,	PUNCT
ftr-464	2646	3	further	further	ADJ
ftr-464	2646	4	refinements	refinement	NOUN
ftr-464	2646	5	of	of	ADP
ftr-464	2646	6	the	the	DET
ftr-464	2646	7	u.s	u.s	PROPN
ftr-464	2646	8	.	.	PROPN
ftr-464	2646	9	treaty	treaty	NOUN
ftr-464	2646	10	policy	policy	NOUN
ftr-464	2646	11	are	be	AUX
ftr-464	2646	12	clearly	clearly	ADV
ftr-464	2646	13	required	require	VERB
ftr-464	2646	14	.	.	PUNCT
ftr-464	2647	1	a	a	DET
ftr-464	2647	2	few	few	ADJ
ftr-464	2647	3	treaties	treaty	NOUN
ftr-464	2647	4	entered	enter	VERB
ftr-464	2647	5	into	into	ADP
ftr-464	2647	6	by	by	ADP
ftr-464	2647	7	the	the	DET
ftr-464	2647	8	u.s	u.s	PROPN
ftr-464	2647	9	.	.	PROPN
ftr-464	2647	10	,	,	PUNCT
ftr-464	2647	11	i.e.	i.e.	X
ftr-464	2647	12	,	,	PUNCT
ftr-464	2647	13	those	those	PRON
ftr-464	2647	14	with	with	ADP
ftr-464	2647	15	canada	canada	PROPN
ftr-464	2647	16	,	,	PUNCT
ftr-464	2647	17	france	france	PROPN
ftr-464	2647	18	and	and	CCONJ
ftr-464	2647	19	sweden	sweden	PROPN
ftr-464	2647	20	,	,	PUNCT
ftr-464	2647	21	as	as	ADV
ftr-464	2647	22	well	well	ADV
ftr-464	2647	23	as	as	ADP
ftr-464	2647	24	the	the	DET
ftr-464	2647	25	proposed	propose	VERB
ftr-464	2647	26	treaty	treaty	NOUN
ftr-464	2647	27	with	with	ADP
ftr-464	2647	28	austria	austria	PROPN
ftr-464	2647	29	,	,	PUNCT
ftr-464	2647	30	do	do	AUX
ftr-464	2647	31	contain	contain	VERB
ftr-464	2647	32	provisions	provision	NOUN
ftr-464	2647	33	beyond	beyond	ADP
ftr-464	2647	34	those	those	PRON
ftr-464	2647	35	contained	contain	VERB
ftr-464	2647	36	in	in	ADP
ftr-464	2647	37	the	the	DET
ftr-464	2647	38	1981	1981	NUM
ftr-464	2647	39	u.s	u.s	PROPN
ftr-464	2647	40	.	.	PROPN
ftr-464	2647	41	model	model	NOUN
ftr-464	2647	42	.	.	PUNCT
ftr-464	2648	1	thus	thus	ADV
ftr-464	2648	2	,	,	PUNCT
ftr-464	2648	3	the	the	DET
ftr-464	2648	4	french	french	ADJ
ftr-464	2648	5	and	and	CCONJ
ftr-464	2648	6	swedish	swedish	ADJ
ftr-464	2648	7	treaties	treaty	NOUN
ftr-464	2648	8	,	,	PUNCT
ftr-464	2648	9	as	as	ADV
ftr-464	2648	10	well	well	ADV
ftr-464	2648	11	as	as	ADP
ftr-464	2648	12	the	the	DET
ftr-464	2648	13	proposed	propose	VERB
ftr-464	2648	14	treaties	treaty	NOUN
ftr-464	2648	15	with	with	ADP
ftr-464	2648	16	austria	austria	PROPN
ftr-464	2648	17	and	and	CCONJ
ftr-464	2648	18	switzerland	switzerland	PROPN
ftr-464	2648	19	,	,	PUNCT
ftr-464	2648	20	include	include	VERB
ftr-464	2648	21	a	a	DET
ftr-464	2648	22	variation	variation	NOUN
ftr-464	2648	23	of	of	ADP
ftr-464	2648	24	the	the	DET
ftr-464	2648	25	provision	provision	NOUN
ftr-464	2648	26	of	of	ADP
ftr-464	2648	27	the	the	DET
ftr-464	2648	28	oecd	oecd	PROPN
ftr-464	2648	29	commentary	commentary	NOUN
ftr-464	2648	30	dealing	deal	VERB
ftr-464	2648	31	with	with	ADP
ftr-464	2648	32	contributions	contribution	NOUN
ftr-464	2648	33	to	to	ADP
ftr-464	2648	34	a	a	DET
ftr-464	2648	35	home	home	NOUN
ftr-464	2648	36	country	country	NOUN
ftr-464	2648	37	plan	plan	NOUN
ftr-464	2648	38	.	.	PUNCT
ftr-464	2649	1	the	the	DET
ftr-464	2649	2	treaties	treaty	NOUN
ftr-464	2649	3	with	with	ADP
ftr-464	2649	4	canada	canada	PROPN
ftr-464	2649	5	and	and	CCONJ
ftr-464	2649	6	france	france	PROPN
ftr-464	2649	7	,	,	PUNCT
ftr-464	2649	8	moreover	moreover	ADV
ftr-464	2649	9	,	,	PUNCT
ftr-464	2649	10	provide	provide	VERB
ftr-464	2649	11	for	for	ADP
ftr-464	2649	12	some	some	DET
ftr-464	2649	13	coordination	coordination	NOUN
ftr-464	2649	14	of	of	ADP
ftr-464	2649	15	residence	residence	NOUN
ftr-464	2649	16	-	-	PUNCT
ftr-464	2649	17	based	base	VERB
ftr-464	2649	18	tax	tax	NOUN
ftr-464	2649	19	with	with	ADP
ftr-464	2649	20	the	the	DET
ftr-464	2649	21	timing	timing	NOUN
ftr-464	2649	22	rules	rule	NOUN
ftr-464	2649	23	in	in	ADP
ftr-464	2649	24	the	the	DET
ftr-464	2649	25	source	source	NOUN
ftr-464	2649	26	country	country	NOUN
ftr-464	2649	27	.	.	PUNCT
ftr-464	2650	1	the	the	DET
ftr-464	2650	2	1996	1996	NUM
ftr-464	2650	3	u.s	u.s	PROPN
ftr-464	2650	4	.	.	PROPN
ftr-464	2650	5	model	model	NOUN
ftr-464	2650	6	has	have	AUX
ftr-464	2650	7	commendably	commendably	ADV
ftr-464	2650	8	embraced	embrace	VERB
ftr-464	2650	9	this	this	DET
ftr-464	2650	10	kind	kind	NOUN
ftr-464	2650	11	of	of	ADP
ftr-464	2650	12	broadening	broadening	NOUN
ftr-464	2650	13	of	of	ADP
ftr-464	2650	14	u.s	u.s	PROPN
ftr-464	2650	15	.	.	PROPN
ftr-464	2650	16	treaty	treaty	NOUN
ftr-464	2650	17	policy	policy	NOUN
ftr-464	2650	18	.	.	PUNCT
ftr-464	2651	1	the	the	DET
ftr-464	2651	2	1996	1996	NUM
ftr-464	2651	3	u.s	u.s	PROPN
ftr-464	2651	4	.	.	PROPN
ftr-464	2651	5	model	model	NOUN
ftr-464	2651	6	has	have	AUX
ftr-464	2651	7	provided	provide	VERB
ftr-464	2651	8	further	further	ADJ
ftr-464	2651	9	elaboration	elaboration	NOUN
ftr-464	2651	10	of	of	ADP
ftr-464	2651	11	the	the	DET
ftr-464	2651	12	term	term	NOUN
ftr-464	2651	13	"	"	PUNCT
ftr-464	2651	14	pension	pension	NOUN
ftr-464	2651	15	"	"	PUNCT
ftr-464	2651	16	in	in	ADP
ftr-464	2651	17	its	its	PRON
ftr-464	2651	18	technical	technical	ADJ
ftr-464	2651	19	explanation	explanation	NOUN
ftr-464	2651	20	,	,	PUNCT
ftr-464	2651	21	has	have	AUX
ftr-464	2651	22	adopted	adopt	VERB
ftr-464	2651	23	a	a	DET
ftr-464	2651	24	somewhat	somewhat	ADV
ftr-464	2651	25	expanded	expand	VERB
ftr-464	2651	26	variation	variation	NOUN
ftr-464	2651	27	of	of	ADP
ftr-464	2651	28	the	the	DET
ftr-464	2651	29	oecd	oecd	PROPN
ftr-464	2651	30	commentary	commentary	NOUN
ftr-464	2651	31	provision	provision	NOUN
ftr-464	2651	32	dealing	deal	VERB
ftr-464	2651	33	with	with	ADP
ftr-464	2651	34	contributions	contribution	NOUN
ftr-464	2651	35	to	to	ADP
ftr-464	2651	36	a	a	DET
ftr-464	2651	37	home	home	NOUN
ftr-464	2651	38	country	country	NOUN
ftr-464	2651	39	plan	plan	NOUN
ftr-464	2651	40	,	,	PUNCT
ftr-464	2651	41	and	and	CCONJ
ftr-464	2651	42	has	have	AUX
ftr-464	2651	43	provided	provide	VERB
ftr-464	2651	44	for	for	SCONJ
ftr-464	2651	45	the	the	DET
ftr-464	2651	46	residence	residence	NOUN
ftr-464	2651	47	country	country	NOUN
ftr-464	2651	48	to	to	PART
ftr-464	2651	49	relinquish	relinquish	VERB
ftr-464	2651	50	tax	tax	NOUN
ftr-464	2651	51	on	on	ADP
ftr-464	2651	52	distributions	distribution	NOUN
ftr-464	2651	53	to	to	ADP
ftr-464	2651	54	the	the	DET
ftr-464	2651	55	extent	extent	NOUN
ftr-464	2651	56	previously	previously	ADV
ftr-464	2651	57	taxed	tax	VERB
ftr-464	2651	58	in	in	ADP
ftr-464	2651	59	the	the	DET
ftr-464	2651	60	source	source	NOUN
ftr-464	2651	61	country	country	NOUN
ftr-464	2651	62	.	.	PUNCT
ftr-464	2652	1	these	these	DET
ftr-464	2652	2	provisions	provision	NOUN
ftr-464	2652	3	should	should	AUX
ftr-464	2652	4	be	be	AUX
ftr-464	2652	5	adopted	adopt	VERB
ftr-464	2652	6	more	more	ADV
ftr-464	2652	7	widely	widely	ADV
ftr-464	2652	8	and	and	CCONJ
ftr-464	2652	9	be	be	AUX
ftr-464	2652	10	expanded	expand	VERB
ftr-464	2652	11	upon	upon	SCONJ
ftr-464	2652	12	to	to	PART
ftr-464	2652	13	create	create	VERB
ftr-464	2652	14	a	a	DET
ftr-464	2652	15	more	more	ADV
ftr-464	2652	16	comprehensive	comprehensive	ADJ
ftr-464	2652	17	treaty	treaty	NOUN
ftr-464	2652	18	policy	policy	NOUN
ftr-464	2652	19	for	for	ADP
ftr-464	2652	20	pensions	pension	NOUN
ftr-464	2652	21	.	.	PUNCT
ftr-464	2653	1	the	the	DET
ftr-464	2653	2	following	follow	VERB
ftr-464	2653	3	proposal	proposal	NOUN
ftr-464	2653	4	for	for	ADP
ftr-464	2653	5	a	a	DET
ftr-464	2653	6	new	new	ADJ
ftr-464	2653	7	treaty	treaty	NOUN
ftr-464	2653	8	policy	policy	NOUN
ftr-464	2653	9	attempts	attempt	VERB
ftr-464	2653	10	to	to	PART
ftr-464	2653	11	address	address	VERB
ftr-464	2653	12	the	the	DET
ftr-464	2653	13	concerns	concern	NOUN
ftr-464	2653	14	described	describe	VERB
ftr-464	2653	15	above	above	ADV
ftr-464	2653	16	.	.	PUNCT
ftr-464	2654	1	under	under	ADP
ftr-464	2654	2	this	this	DET
ftr-464	2654	3	proposal	proposal	NOUN
ftr-464	2654	4	,	,	PUNCT
ftr-464	2654	5	(	(	PUNCT
ftr-464	2654	6	a	a	X
ftr-464	2654	7	)	)	PUNCT
ftr-464	2654	8	a	a	DET
ftr-464	2654	9	pension	pension	NOUN
ftr-464	2654	10	plan	plan	NOUN
ftr-464	2654	11	would	would	AUX
ftr-464	2654	12	be	be	AUX
ftr-464	2654	13	defined	define	VERB
ftr-464	2654	14	as	as	ADP
ftr-464	2654	15	an	an	DET
ftr-464	2654	16	arrangement	arrangement	NOUN
ftr-464	2654	17	created	create	VERB
ftr-464	2654	18	by	by	ADP
ftr-464	2654	19	an	an	DET
ftr-464	2654	20	individual	individual	NOUN
ftr-464	2654	21	or	or	CCONJ
ftr-464	2654	22	his	his	PRON
ftr-464	2654	23	employer	employer	NOUN
ftr-464	2654	24	to	to	PART
ftr-464	2654	25	provide	provide	VERB
ftr-464	2654	26	a	a	DET
ftr-464	2654	27	separate	separate	ADJ
ftr-464	2654	28	fund	fund	NOUN
ftr-464	2654	29	for	for	ADP
ftr-464	2654	30	his	his	PRON
ftr-464	2654	31	retirement	retirement	NOUN
ftr-464	2654	32	,	,	PUNCT
ftr-464	2654	33	provided	provide	VERB
ftr-464	2654	34	that	that	SCONJ
ftr-464	2654	35	the	the	DET
ftr-464	2654	36	country	country	NOUN
ftr-464	2654	37	where	where	SCONJ
ftr-464	2654	38	the	the	DET
ftr-464	2654	39	fund	fund	NOUN
ftr-464	2654	40	is	be	AUX
ftr-464	2654	41	located	locate	VERB
ftr-464	2654	42	treats	treat	VERB
ftr-464	2654	43	the	the	DET
ftr-464	2654	44	fund	fund	NOUN
ftr-464	2654	45	as	as	ADP
ftr-464	2654	46	a	a	DET
ftr-464	2654	47	tax	tax	NOUN
ftr-464	2654	48	-	-	PUNCT
ftr-464	2654	49	favored	favor	VERB
ftr-464	2654	50	pension	pension	NOUN
ftr-464	2654	51	arrangement	arrangement	NOUN
ftr-464	2654	52	with	with	ADP
ftr-464	2654	53	respect	respect	NOUN
ftr-464	2654	54	to	to	ADP
ftr-464	2654	55	which	which	PRON
ftr-464	2654	56	employee	employee	NOUN
ftr-464	2654	57	tax	tax	NOUN
ftr-464	2654	58	is	be	AUX
ftr-464	2654	59	deferred	defer	VERB
ftr-464	2654	60	until	until	ADP
ftr-464	2654	61	distribution	distribution	NOUN
ftr-464	2654	62	,	,	PUNCT
ftr-464	2654	63	and	and	CCONJ
ftr-464	2654	64	establishes	establish	VERB
ftr-464	2654	65	limits	limit	NOUN
ftr-464	2654	66	on	on	ADP
ftr-464	2654	67	the	the	DET
ftr-464	2654	68	amount	amount	NOUN
ftr-464	2654	69	of	of	ADP
ftr-464	2654	70	tax	tax	NOUN
ftr-464	2654	71	-	-	PUNCT
ftr-464	2654	72	favored	favor	VERB
ftr-464	2654	73	contributions	contribution	NOUN
ftr-464	2654	74	or	or	CCONJ
ftr-464	2654	75	benefits	benefit	NOUN
ftr-464	2654	76	.	.	PUNCT
ftr-464	2655	1	neither	neither	CCONJ
ftr-464	2655	2	the	the	DET
ftr-464	2655	3	pension	pension	NOUN
ftr-464	2655	4	article	article	NOUN
ftr-464	2655	5	nor	nor	CCONJ
ftr-464	2655	6	the	the	DET
ftr-464	2655	7	"	"	PUNCT
ftr-464	2655	8	other	other	ADJ
ftr-464	2655	9	income	income	NOUN
ftr-464	2655	10	"	"	PUNCT
ftr-464	2655	11	article	article	NOUN
ftr-464	2655	12	would	would	AUX
ftr-464	2655	13	protect	protect	VERB
ftr-464	2655	14	any	any	DET
ftr-464	2655	15	other	other	ADJ
ftr-464	2655	16	form	form	NOUN
ftr-464	2655	17	of	of	ADP
ftr-464	2655	18	deferred	defer	VERB
ftr-464	2655	19	compensation	compensation	NOUN
ftr-464	2655	20	from	from	ADP
ftr-464	2655	21	source	source	NOUN
ftr-464	2655	22	-	-	PUNCT
ftr-464	2655	23	based	base	VERB
ftr-464	2655	24	tax	tax	NOUN
ftr-464	2655	25	;	;	PUNCT
ftr-464	2655	26	however	however	ADV
ftr-464	2655	27	,	,	PUNCT
ftr-464	2655	28	the	the	DET
ftr-464	2655	29	"	"	PUNCT
ftr-464	2655	30	dependent	dependent	ADJ
ftr-464	2655	31	services	service	NOUN
ftr-464	2655	32	"	"	PUNCT
ftr-464	2655	33	article	article	NOUN
ftr-464	2655	34	would	would	AUX
ftr-464	2655	35	potentially	potentially	ADV
ftr-464	2655	36	be	be	AUX
ftr-464	2655	37	applicable	applicable	ADJ
ftr-464	2655	38	.	.	PUNCT
ftr-464	2656	1	(	(	PUNCT
ftr-464	2656	2	b	b	X
ftr-464	2656	3	)	)	PUNCT
ftr-464	2656	4	no	no	DET
ftr-464	2656	5	country	country	NOUN
ftr-464	2656	6	having	have	VERB
ftr-464	2656	7	a	a	DET
ftr-464	2656	8	treaty	treaty	NOUN
ftr-464	2656	9	with	with	ADP
ftr-464	2656	10	the	the	DET
ftr-464	2656	11	country	country	NOUN
ftr-464	2656	12	in	in	ADP
ftr-464	2656	13	which	which	PRON
ftr-464	2656	14	the	the	DET
ftr-464	2656	15	pension	pension	NOUN
ftr-464	2656	16	plan	plan	NOUN
ftr-464	2656	17	has	have	VERB
ftr-464	2656	18	its	its	PRON
ftr-464	2656	19	situs	situs	PROPN
ftr-464	2656	20	would	would	AUX
ftr-464	2656	21	tax	tax	VERB
ftr-464	2656	22	amounts	amount	NOUN
ftr-464	2656	23	contributed	contribute	VERB
ftr-464	2656	24	to	to	ADP
ftr-464	2656	25	the	the	DET
ftr-464	2656	26	pension	pension	NOUN
ftr-464	2656	27	plan	plan	NOUN
ftr-464	2656	28	19961	19961	NUM
ftr-464	2656	29	florida	florida	PROPN
ftr-464	2656	30	tax	tax	NOUN
ftr-464	2656	31	review	review	NOUN
ftr-464	2656	32	(	(	PUNCT
ftr-464	2656	33	by	by	ADP
ftr-464	2656	34	employee	employee	NOUN
ftr-464	2656	35	or	or	CCONJ
ftr-464	2656	36	employer	employer	NOUN
ftr-464	2656	37	)	)	PUNCT
ftr-464	2656	38	or	or	CCONJ
ftr-464	2656	39	earnings	earning	NOUN
ftr-464	2656	40	accrued	accrue	VERB
ftr-464	2656	41	in	in	ADP
ftr-464	2656	42	the	the	DET
ftr-464	2656	43	plan	plan	NOUN
ftr-464	2656	44	,	,	PUNCT
ftr-464	2656	45	prior	prior	ADV
ftr-464	2656	46	to	to	ADP
ftr-464	2656	47	distribution	distribution	NOUN
ftr-464	2656	48	to	to	ADP
ftr-464	2656	49	the	the	DET
ftr-464	2656	50	employee	employee	NOUN
ftr-464	2656	51	(	(	PUNCT
ftr-464	2656	52	or	or	CCONJ
ftr-464	2656	53	beneficiary	beneficiary	NOUN
ftr-464	2656	54	)	)	PUNCT
ftr-464	2656	55	.	.	PUNCT
ftr-464	2657	1	see	see	VERB
ftr-464	2657	2	table	table	NOUN
ftr-464	2657	3	1	1	NUM
ftr-464	2657	4	-	-	PUNCT
ftr-464	2657	5	a	a	PRON
ftr-464	2657	6	,	,	PUNCT
ftr-464	2657	7	row	row	NOUN
ftr-464	2657	8	4	4	NUM
ftr-464	2657	9	,	,	PUNCT
ftr-464	2657	10	page	page	NOUN
ftr-464	2657	11	363	363	NUM
ftr-464	2657	12	;	;	PUNCT
ftr-464	2657	13	table	table	NOUN
ftr-464	2657	14	2	2	NUM
ftr-464	2657	15	-	-	PUNCT
ftr-464	2657	16	a	a	PRON
ftr-464	2657	17	,	,	PUNCT
ftr-464	2657	18	row	row	NOUN
ftr-464	2657	19	8	8	NUM
ftr-464	2657	20	,	,	PUNCT
ftr-464	2657	21	page	page	NOUN
ftr-464	2657	22	364	364	NUM
ftr-464	2657	23	.	.	PUNCT
ftr-464	2658	1	however	however	ADV
ftr-464	2658	2	,	,	PUNCT
ftr-464	2658	3	the	the	DET
ftr-464	2658	4	pension	pension	NOUN
ftr-464	2658	5	plan	plan	NOUN
ftr-464	2658	6	would	would	AUX
ftr-464	2658	7	be	be	AUX
ftr-464	2658	8	required	require	VERB
ftr-464	2658	9	to	to	PART
ftr-464	2658	10	report	report	VERB
ftr-464	2658	11	the	the	DET
ftr-464	2658	12	eventual	eventual	ADJ
ftr-464	2658	13	distribution	distribution	NOUN
ftr-464	2658	14	to	to	ADP
ftr-464	2658	15	tax	tax	NOUN
ftr-464	2658	16	authorities	authority	NOUN
ftr-464	2658	17	in	in	ADP
ftr-464	2658	18	the	the	DET
ftr-464	2658	19	country	country	NOUN
ftr-464	2658	20	where	where	SCONJ
ftr-464	2658	21	the	the	DET
ftr-464	2658	22	services	service	NOUN
ftr-464	2658	23	are	be	AUX
ftr-464	2658	24	performed	perform	VERB
ftr-464	2658	25	,	,	PUNCT
ftr-464	2658	26	the	the	DET
ftr-464	2658	27	country	country	NOUN
ftr-464	2658	28	where	where	SCONJ
ftr-464	2658	29	the	the	DET
ftr-464	2658	30	plan	plan	NOUN
ftr-464	2658	31	is	be	AUX
ftr-464	2658	32	located	locate	VERB
ftr-464	2658	33	,	,	PUNCT
ftr-464	2658	34	and	and	CCONJ
ftr-464	2658	35	the	the	DET
ftr-464	2658	36	country	country	NOUN
ftr-464	2658	37	in	in	ADP
ftr-464	2658	38	which	which	PRON
ftr-464	2658	39	the	the	DET
ftr-464	2658	40	employee	employee	NOUN
ftr-464	2658	41	then	then	ADV
ftr-464	2658	42	resides	reside	VERB
ftr-464	2658	43	.	.	PUNCT
ftr-464	2659	1	"	"	PUNCT
ftr-464	2659	2	'	'	PUNCT
ftr-464	2659	3	(	(	PUNCT
ftr-464	2659	4	c	c	NOUN
ftr-464	2659	5	)	)	PUNCT
ftr-464	2659	6	when	when	SCONJ
ftr-464	2659	7	a	a	DET
ftr-464	2659	8	pension	pension	NOUN
ftr-464	2659	9	is	be	AUX
ftr-464	2659	10	distributed	distribute	VERB
ftr-464	2659	11	in	in	ADP
ftr-464	2659	12	a	a	DET
ftr-464	2659	13	manner	manner	NOUN
ftr-464	2659	14	permitted	permit	VERB
ftr-464	2659	15	under	under	ADP
ftr-464	2659	16	the	the	DET
ftr-464	2659	17	laws	law	NOUN
ftr-464	2659	18	of	of	ADP
ftr-464	2659	19	the	the	DET
ftr-464	2659	20	plan	plan	NOUN
ftr-464	2659	21	's	's	PART
ftr-464	2659	22	situs	situs	NOUN
ftr-464	2659	23	(	(	PUNCT
ftr-464	2659	24	whether	whether	SCONJ
ftr-464	2659	25	by	by	ADP
ftr-464	2659	26	lump	lump	NOUN
ftr-464	2659	27	sum	sum	NOUN
ftr-464	2659	28	or	or	CCONJ
ftr-464	2659	29	periodic	periodic	ADJ
ftr-464	2659	30	payments	payment	NOUN
ftr-464	2659	31	)	)	PUNCT
ftr-464	2659	32	,	,	PUNCT
ftr-464	2659	33	any	any	DET
ftr-464	2659	34	country	country	NOUN
ftr-464	2659	35	where	where	SCONJ
ftr-464	2659	36	the	the	DET
ftr-464	2659	37	services	service	NOUN
ftr-464	2659	38	were	be	AUX
ftr-464	2659	39	performed	perform	VERB
ftr-464	2659	40	or	or	CCONJ
ftr-464	2659	41	where	where	SCONJ
ftr-464	2659	42	the	the	DET
ftr-464	2659	43	plan	plan	NOUN
ftr-464	2659	44	is	be	AUX
ftr-464	2659	45	situated	situate	VERB
ftr-464	2659	46	would	would	AUX
ftr-464	2659	47	refrain	refrain	VERB
ftr-464	2659	48	from	from	ADP
ftr-464	2659	49	taxation	taxation	NOUN
ftr-464	2659	50	if	if	SCONJ
ftr-464	2659	51	such	such	ADJ
ftr-464	2659	52	country	country	NOUN
ftr-464	2659	53	has	have	VERB
ftr-464	2659	54	a	a	DET
ftr-464	2659	55	treaty	treaty	NOUN
ftr-464	2659	56	with	with	ADP
ftr-464	2659	57	the	the	DET
ftr-464	2659	58	country	country	NOUN
ftr-464	2659	59	of	of	ADP
ftr-464	2659	60	the	the	DET
ftr-464	2659	61	pensioner	pensioner	NOUN
ftr-464	2659	62	's	's	PART
ftr-464	2659	63	then	then	ADV
ftr-464	2659	64	residence	residence	NOUN
ftr-464	2659	65	.	.	PUNCT
ftr-464	2660	1	the	the	DET
ftr-464	2660	2	residence	residence	NOUN
ftr-464	2660	3	country	country	NOUN
ftr-464	2660	4	would	would	AUX
ftr-464	2660	5	be	be	AUX
ftr-464	2660	6	required382	required382	VERB
ftr-464	2660	7	to	to	PART
ftr-464	2660	8	tax	tax	VERB
ftr-464	2660	9	the	the	DET
ftr-464	2660	10	full	full	ADJ
ftr-464	2660	11	amount	amount	NOUN
ftr-464	2660	12	of	of	ADP
ftr-464	2660	13	the	the	DET
ftr-464	2660	14	distribution	distribution	NOUN
ftr-464	2660	15	;	;	PUNCT
ftr-464	2660	16	except	except	SCONJ
ftr-464	2660	17	that	that	PRON
ftr-464	2660	18	(	(	PUNCT
ftr-464	2660	19	as	as	ADP
ftr-464	2660	20	in	in	ADP
ftr-464	2660	21	the	the	DET
ftr-464	2660	22	1996	1996	NUM
ftr-464	2660	23	u.s	u.s	PROPN
ftr-464	2660	24	.	.	PROPN
ftr-464	2660	25	model	model	PROPN
ftr-464	2660	26	)	)	PUNCT
ftr-464	2660	27	the	the	DET
ftr-464	2660	28	residence	residence	NOUN
ftr-464	2660	29	country	country	NOUN
ftr-464	2660	30	would	would	AUX
ftr-464	2660	31	be	be	AUX
ftr-464	2660	32	barred	bar	VERB
ftr-464	2660	33	from	from	ADP
ftr-464	2660	34	taxing	tax	VERB
ftr-464	2660	35	amounts	amount	NOUN
ftr-464	2660	36	previously	previously	ADV
ftr-464	2660	37	taxed	tax	VERB
ftr-464	2660	38	by	by	ADP
ftr-464	2660	39	a	a	DET
ftr-464	2660	40	country	country	NOUN
ftr-464	2660	41	that	that	PRON
ftr-464	2660	42	is	be	AUX
ftr-464	2660	43	its	its	PRON
ftr-464	2660	44	treaty	treaty	NOUN
ftr-464	2660	45	partner	partner	NOUN
ftr-464	2660	46	.	.	PUNCT
ftr-464	2661	1	see	see	VERB
ftr-464	2661	2	table	table	NOUN
ftr-464	2661	3	2	2	NUM
ftr-464	2661	4	-	-	PUNCT
ftr-464	2661	5	a	a	NOUN
ftr-464	2661	6	,	,	PUNCT
ftr-464	2661	7	row	row	NOUN
ftr-464	2661	8	10	10	NUM
ftr-464	2661	9	,	,	PUNCT
ftr-464	2661	10	page	page	NOUN
ftr-464	2661	11	365	365	NUM
ftr-464	2661	12	.	.	PUNCT
ftr-464	2662	1	however	however	ADV
ftr-464	2662	2	,	,	PUNCT
ftr-464	2662	3	because	because	SCONJ
ftr-464	2662	4	of	of	ADP
ftr-464	2662	5	paragraph	paragraph	NOUN
ftr-464	2662	6	(	(	PUNCT
ftr-464	2662	7	b	b	NOUN
ftr-464	2662	8	)	)	PUNCT
ftr-464	2662	9	above	above	ADV
ftr-464	2662	10	,	,	PUNCT
ftr-464	2662	11	the	the	DET
ftr-464	2662	12	likelihood	likelihood	NOUN
ftr-464	2662	13	of	of	ADP
ftr-464	2662	14	previous	previous	ADJ
ftr-464	2662	15	taxation	taxation	NOUN
ftr-464	2662	16	would	would	AUX
ftr-464	2662	17	be	be	AUX
ftr-464	2662	18	reduced	reduce	VERB
ftr-464	2662	19	.	.	PUNCT
ftr-464	2663	1	the	the	DET
ftr-464	2663	2	proposed	propose	VERB
ftr-464	2663	3	policy	policy	NOUN
ftr-464	2663	4	(	(	PUNCT
ftr-464	2663	5	if	if	SCONJ
ftr-464	2663	6	widely	widely	ADV
ftr-464	2663	7	adopted	adopt	VERB
ftr-464	2663	8	in	in	ADP
ftr-464	2663	9	u.s	u.s	PROPN
ftr-464	2663	10	.	.	PROPN
ftr-464	2663	11	treaties	treaty	NOUN
ftr-464	2663	12	)	)	PUNCT
ftr-464	2663	13	would	would	AUX
ftr-464	2663	14	achieve	achieve	VERB
ftr-464	2663	15	much	much	ADV
ftr-464	2663	16	greater	great	ADJ
ftr-464	2663	17	coordination	coordination	NOUN
ftr-464	2663	18	in	in	ADP
ftr-464	2663	19	the	the	DET
ftr-464	2663	20	taxation	taxation	NOUN
ftr-464	2663	21	of	of	ADP
ftr-464	2663	22	cross	cross	ADJ
ftr-464	2663	23	-	-	ADJ
ftr-464	2663	24	border	border	ADJ
ftr-464	2663	25	pensions	pension	NOUN
ftr-464	2663	26	.	.	PUNCT
ftr-464	2664	1	for	for	ADP
ftr-464	2664	2	any	any	DET
ftr-464	2664	3	particular	particular	ADJ
ftr-464	2664	4	pension	pension	NOUN
ftr-464	2664	5	,	,	PUNCT
ftr-464	2664	6	one	one	NUM
ftr-464	2664	7	country	country	NOUN
ftr-464	2664	8	's	's	PART
ftr-464	2664	9	laws	law	NOUN
ftr-464	2664	10	would	would	AUX
ftr-464	2664	11	control	control	VERB
ftr-464	2664	12	the	the	DET
ftr-464	2664	13	timing	timing	NOUN
ftr-464	2664	14	of	of	ADP
ftr-464	2664	15	the	the	DET
ftr-464	2664	16	imposition	imposition	NOUN
ftr-464	2664	17	of	of	ADP
ftr-464	2664	18	tax	tax	NOUN
ftr-464	2664	19	(	(	PUNCT
ftr-464	2664	20	including	include	VERB
ftr-464	2664	21	the	the	DET
ftr-464	2664	22	amount	amount	NOUN
ftr-464	2664	23	to	to	PART
ftr-464	2664	24	be	be	AUX
ftr-464	2664	25	taxed	tax	VERB
ftr-464	2664	26	at	at	ADP
ftr-464	2664	27	any	any	DET
ftr-464	2664	28	particular	particular	ADJ
ftr-464	2664	29	time	time	NOUN
ftr-464	2664	30	)	)	PUNCT
ftr-464	2664	31	.	.	PUNCT
ftr-464	2665	1	the	the	DET
ftr-464	2665	2	country	country	NOUN
ftr-464	2665	3	where	where	SCONJ
ftr-464	2665	4	the	the	DET
ftr-464	2665	5	plan	plan	NOUN
ftr-464	2665	6	is	be	AUX
ftr-464	2665	7	located	locate	VERB
ftr-464	2665	8	is	be	AUX
ftr-464	2665	9	the	the	DET
ftr-464	2665	10	most	most	ADV
ftr-464	2665	11	logical	logical	ADJ
ftr-464	2665	12	choice	choice	NOUN
ftr-464	2665	13	to	to	PART
ftr-464	2665	14	serve	serve	VERB
ftr-464	2665	15	in	in	ADP
ftr-464	2665	16	this	this	DET
ftr-464	2665	17	role	role	NOUN
ftr-464	2665	18	.	.	PUNCT
ftr-464	2666	1	this	this	DET
ftr-464	2666	2	place	place	NOUN
ftr-464	2666	3	(	(	PUNCT
ftr-464	2666	4	unlike	unlike	ADP
ftr-464	2666	5	the	the	DET
ftr-464	2666	6	place	place	NOUN
ftr-464	2666	7	of	of	ADP
ftr-464	2666	8	residence	residence	NOUN
ftr-464	2666	9	)	)	PUNCT
ftr-464	2666	10	ordinarily	ordinarily	ADV
ftr-464	2666	11	would	would	AUX
ftr-464	2666	12	not	not	PART
ftr-464	2666	13	change	change	VERB
ftr-464	2666	14	over	over	ADP
ftr-464	2666	15	time	time	NOUN
ftr-464	2666	16	.	.	PUNCT
ftr-464	2667	1	moreover	moreover	ADV
ftr-464	2667	2	,	,	PUNCT
ftr-464	2667	3	this	this	DET
ftr-464	2667	4	rule	rule	NOUN
ftr-464	2667	5	assures	assure	VERB
ftr-464	2667	6	that	that	SCONJ
ftr-464	2667	7	the	the	DET
ftr-464	2667	8	plan	plan	NOUN
ftr-464	2667	9	administrator	administrator	NOUN
ftr-464	2667	10	would	would	AUX
ftr-464	2667	11	be	be	AUX
ftr-464	2667	12	familiar	familiar	ADJ
ftr-464	2667	13	with	with	ADP
ftr-464	2667	14	the	the	DET
ftr-464	2667	15	controlling	control	VERB
ftr-464	2667	16	law	law	NOUN
ftr-464	2667	17	;	;	PUNCT
ftr-464	2667	18	thus	thus	ADV
ftr-464	2667	19	,	,	PUNCT
ftr-464	2667	20	he	he	PRON
ftr-464	2667	21	would	would	AUX
ftr-464	2667	22	be	be	AUX
ftr-464	2667	23	in	in	ADP
ftr-464	2667	24	a	a	DET
ftr-464	2667	25	position	position	NOUN
ftr-464	2667	26	to	to	PART
ftr-464	2667	27	issue	issue	VERB
ftr-464	2667	28	information	information	NOUN
ftr-464	2667	29	reports	report	NOUN
ftr-464	2667	30	at	at	ADP
ftr-464	2667	31	the	the	DET
ftr-464	2667	32	correct	correct	ADJ
ftr-464	2667	33	time	time	NOUN
ftr-464	2667	34	and	and	CCONJ
ftr-464	2667	35	showing	show	VERB
ftr-464	2667	36	the	the	DET
ftr-464	2667	37	correct	correct	ADJ
ftr-464	2667	38	amount	amount	NOUN
ftr-464	2667	39	.	.	PUNCT
ftr-464	2668	1	reliance	reliance	NOUN
ftr-464	2668	2	on	on	ADP
ftr-464	2668	3	the	the	DET
ftr-464	2668	4	timing	timing	NOUN
ftr-464	2668	5	rules	rule	NOUN
ftr-464	2668	6	of	of	ADP
ftr-464	2668	7	the	the	DET
ftr-464	2668	8	country	country	NOUN
ftr-464	2668	9	where	where	SCONJ
ftr-464	2668	10	the	the	DET
ftr-464	2668	11	plan	plan	NOUN
ftr-464	2668	12	is	be	AUX
ftr-464	2668	13	situated	situate	VERB
ftr-464	2668	14	381	381	NUM
ftr-464	2668	15	.	.	PUNCT
ftr-464	2669	1	see	see	VERB
ftr-464	2669	2	avi	avi	NOUN
ftr-464	2669	3	-	-	PUNCT
ftr-464	2669	4	yonah	yonah	ADJ
ftr-464	2669	5	,	,	PUNCT
ftr-464	2669	6	supra	supra	ADJ
ftr-464	2669	7	note	note	NOUN
ftr-464	2669	8	225	225	NUM
ftr-464	2669	9	,	,	PUNCT
ftr-464	2669	10	at	at	ADP
ftr-464	2669	11	1336	1336	NUM
ftr-464	2669	12	-	-	SYM
ftr-464	2669	13	37	37	NUM
ftr-464	2669	14	(	(	PUNCT
ftr-464	2669	15	suggesting	suggest	VERB
ftr-464	2669	16	two	two	NUM
ftr-464	2669	17	ways	way	NOUN
ftr-464	2669	18	to	to	PART
ftr-464	2669	19	make	make	VERB
ftr-464	2669	20	residence	residence	NOUN
ftr-464	2669	21	-	-	PUNCT
ftr-464	2669	22	based	base	VERB
ftr-464	2669	23	taxation	taxation	NOUN
ftr-464	2669	24	of	of	ADP
ftr-464	2669	25	passive	passive	ADJ
ftr-464	2669	26	income	income	NOUN
ftr-464	2669	27	more	more	ADV
ftr-464	2669	28	effective	effective	ADJ
ftr-464	2669	29	:	:	PUNCT
ftr-464	2669	30	"	"	PUNCT
ftr-464	2669	31	to	to	PART
ftr-464	2669	32	enhance	enhance	VERB
ftr-464	2669	33	the	the	DET
ftr-464	2669	34	information	information	NOUN
ftr-464	2669	35	exchange	exchange	NOUN
ftr-464	2669	36	programs	program	NOUN
ftr-464	2669	37	under	under	ADP
ftr-464	2669	38	tax	tax	NOUN
ftr-464	2669	39	treaties	treaty	NOUN
ftr-464	2669	40	"	"	PUNCT
ftr-464	2669	41	and	and	CCONJ
ftr-464	2669	42	"	"	PUNCT
ftr-464	2669	43	for	for	ADP
ftr-464	2669	44	developed	developed	ADJ
ftr-464	2669	45	countries	country	NOUN
ftr-464	2669	46	to	to	PART
ftr-464	2669	47	establish	establish	VERB
ftr-464	2669	48	a	a	DET
ftr-464	2669	49	concerted	concerted	ADJ
ftr-464	2669	50	program	program	NOUN
ftr-464	2669	51	of	of	ADP
ftr-464	2669	52	withholding	withholding	NOUN
ftr-464	2669	53	taxes	taxis	NOUN
ftr-464	2669	54	at	at	ADP
ftr-464	2669	55	the	the	DET
ftr-464	2669	56	source	source	NOUN
ftr-464	2669	57	of	of	ADP
ftr-464	2669	58	income	income	NOUN
ftr-464	2669	59	for	for	ADP
ftr-464	2669	60	the	the	DET
ftr-464	2669	61	benefit	benefit	NOUN
ftr-464	2669	62	of	of	ADP
ftr-464	2669	63	the	the	DET
ftr-464	2669	64	residence	residence	NOUN
ftr-464	2669	65	country	country	NOUN
ftr-464	2669	66	.	.	PUNCT
ftr-464	2669	67	"	"	PUNCT
ftr-464	2669	68	)	)	PUNCT
ftr-464	2669	69	.	.	PUNCT
ftr-464	2670	1	this	this	DET
ftr-464	2670	2	withholding	withholding	NOUN
ftr-464	2670	3	tax	tax	NOUN
ftr-464	2670	4	could	could	AUX
ftr-464	2670	5	be	be	AUX
ftr-464	2670	6	remitted	remit	VERB
ftr-464	2670	7	to	to	ADP
ftr-464	2670	8	the	the	DET
ftr-464	2670	9	residence	residence	NOUN
ftr-464	2670	10	country	country	NOUN
ftr-464	2670	11	if	if	SCONJ
ftr-464	2670	12	"	"	PUNCT
ftr-464	2670	13	the	the	DET
ftr-464	2670	14	investor	investor	NOUN
ftr-464	2670	15	furnishes	furnish	VERB
ftr-464	2670	16	documentation	documentation	NOUN
ftr-464	2670	17	showing	show	VERB
ftr-464	2670	18	that	that	SCONJ
ftr-464	2670	19	the	the	DET
ftr-464	2670	20	income	income	NOUN
ftr-464	2670	21	has	have	AUX
ftr-464	2670	22	been	be	AUX
ftr-464	2670	23	declared	declare	VERB
ftr-464	2670	24	in	in	ADP
ftr-464	2670	25	his	his	PRON
ftr-464	2670	26	or	or	CCONJ
ftr-464	2670	27	her	her	PRON
ftr-464	2670	28	residence	residence	NOUN
ftr-464	2670	29	country	country	NOUN
ftr-464	2670	30	.	.	PUNCT
ftr-464	2670	31	"	"	PUNCT
ftr-464	2671	1	i	i	PRON
ftr-464	2671	2	d.	d.	PROPN
ftr-464	2671	3	at	at	ADP
ftr-464	2671	4	1337	1337	NUM
ftr-464	2671	5	.	.	PUNCT
ftr-464	2672	1	382	382	NUM
ftr-464	2672	2	.	.	PUNCT
ftr-464	2673	1	if	if	SCONJ
ftr-464	2673	2	necessary	necessary	ADJ
ftr-464	2673	3	,	,	PUNCT
ftr-464	2673	4	an	an	DET
ftr-464	2673	5	explicit	explicit	ADJ
ftr-464	2673	6	exception	exception	NOUN
ftr-464	2673	7	could	could	AUX
ftr-464	2673	8	be	be	AUX
ftr-464	2673	9	made	make	VERB
ftr-464	2673	10	to	to	ADP
ftr-464	2673	11	the	the	DET
ftr-464	2673	12	statement	statement	NOUN
ftr-464	2673	13	in	in	ADP
ftr-464	2673	14	most	most	ADJ
ftr-464	2673	15	treaties	treaty	NOUN
ftr-464	2673	16	,	,	PUNCT
ftr-464	2673	17	e.g.	e.g.	ADV
ftr-464	2673	18	,	,	PUNCT
ftr-464	2673	19	in	in	ADP
ftr-464	2673	20	1996	1996	NUM
ftr-464	2673	21	u.s	u.s	PROPN
ftr-464	2673	22	.	.	PROPN
ftr-464	2673	23	model	model	PROPN
ftr-464	2673	24	,	,	PUNCT
ftr-464	2673	25	art	art	NOUN
ftr-464	2673	26	.	.	PUNCT
ftr-464	2674	1	1	1	NUM
ftr-464	2674	2	,	,	PUNCT
ftr-464	2674	3	2	2	NUM
ftr-464	2674	4	,	,	PUNCT
ftr-464	2674	5	that	that	SCONJ
ftr-464	2674	6	the	the	DET
ftr-464	2674	7	treaty	treaty	NOUN
ftr-464	2674	8	will	will	AUX
ftr-464	2674	9	not	not	PART
ftr-464	2674	10	restrict	restrict	VERB
ftr-464	2674	11	a	a	DET
ftr-464	2674	12	benefit	benefit	NOUN
ftr-464	2674	13	accorded	accord	VERB
ftr-464	2674	14	by	by	ADP
ftr-464	2674	15	internal	internal	ADJ
ftr-464	2674	16	law	law	NOUN
ftr-464	2674	17	.	.	PUNCT
ftr-464	2675	1	see	see	VERB
ftr-464	2675	2	supra	supra	PROPN
ftr-464	2675	3	note	note	PROPN
ftr-464	2675	4	343	343	NUM
ftr-464	2675	5	.	.	PUNCT
ftr-464	2676	1	the	the	DET
ftr-464	2676	2	proposal	proposal	NOUN
ftr-464	2676	3	in	in	ADP
ftr-464	2676	4	text	text	NOUN
ftr-464	2676	5	should	should	AUX
ftr-464	2676	6	be	be	AUX
ftr-464	2676	7	viewed	view	VERB
ftr-464	2676	8	as	as	ADP
ftr-464	2676	9	merely	merely	ADV
ftr-464	2676	10	providing	provide	VERB
ftr-464	2676	11	for	for	ADP
ftr-464	2676	12	a	a	DET
ftr-464	2676	13	treaty	treaty	NOUN
ftr-464	2676	14	to	to	PART
ftr-464	2676	15	change	change	VERB
ftr-464	2676	16	the	the	DET
ftr-464	2676	17	timing	timing	NOUN
ftr-464	2676	18	of	of	ADP
ftr-464	2676	19	a	a	DET
ftr-464	2676	20	tax	tax	NOUN
ftr-464	2676	21	under	under	ADP
ftr-464	2676	22	internal	internal	ADJ
ftr-464	2676	23	law	law	NOUN
ftr-464	2676	24	and	and	CCONJ
ftr-464	2676	25	not	not	PART
ftr-464	2676	26	as	as	ADP
ftr-464	2676	27	providing	provide	VERB
ftr-464	2676	28	for	for	SCONJ
ftr-464	2676	29	the	the	DET
ftr-464	2676	30	treaty	treaty	NOUN
ftr-464	2676	31	to	to	PART
ftr-464	2676	32	impose	impose	VERB
ftr-464	2676	33	a	a	DET
ftr-464	2676	34	tax	tax	NOUN
ftr-464	2676	35	that	that	PRON
ftr-464	2676	36	does	do	AUX
ftr-464	2676	37	not	not	PART
ftr-464	2676	38	exist	exist	VERB
ftr-464	2676	39	under	under	ADP
ftr-464	2676	40	internal	internal	ADJ
ftr-464	2676	41	law	law	NOUN
ftr-464	2676	42	.	.	PUNCT
ftr-464	2677	1	[	[	X
ftr-464	2677	2	vol	vol	NOUN
ftr-464	2677	3	.	.	PUNCT
ftr-464	2677	4	3:6	3:6	NUM
ftr-464	2677	5	u.s	u.s	PROPN
ftr-464	2677	6	.	.	PROPN
ftr-464	2677	7	income	income	NOUN
ftr-464	2677	8	taxation	taxation	NOUN
ftr-464	2677	9	of	of	ADP
ftr-464	2677	10	cross	cross	ADJ
ftr-464	2677	11	-	-	ADJ
ftr-464	2677	12	border	border	ADJ
ftr-464	2677	13	pensions	pension	NOUN
ftr-464	2677	14	is	be	AUX
ftr-464	2677	15	already	already	ADV
ftr-464	2677	16	accepted	accept	VERB
ftr-464	2677	17	in	in	ADP
ftr-464	2677	18	treaties	treaty	NOUN
ftr-464	2677	19	with	with	ADP
ftr-464	2677	20	france,383	france,383	NOUN
ftr-464	2677	21	canada,3	canada,3	NOUN
ftr-464	2677	22	and	and	CCONJ
ftr-464	2677	23	sweden.3	sweden.3	NOUN
ftr-464	2677	24	s	s	PART
ftr-464	2677	25	under	under	ADP
ftr-464	2677	26	this	this	DET
ftr-464	2677	27	proposal	proposal	NOUN
ftr-464	2677	28	,	,	PUNCT
ftr-464	2677	29	an	an	DET
ftr-464	2677	30	employee	employee	NOUN
ftr-464	2677	31	would	would	AUX
ftr-464	2677	32	not	not	PART
ftr-464	2677	33	be	be	AUX
ftr-464	2677	34	discouraged	discourage	VERB
ftr-464	2677	35	from	from	ADP
ftr-464	2677	36	working	work	VERB
ftr-464	2677	37	away	away	ADV
ftr-464	2677	38	from	from	ADP
ftr-464	2677	39	the	the	DET
ftr-464	2677	40	country	country	NOUN
ftr-464	2677	41	of	of	ADP
ftr-464	2677	42	his	his	PRON
ftr-464	2677	43	permanent	permanent	ADJ
ftr-464	2677	44	residence	residence	NOUN
ftr-464	2677	45	by	by	ADP
ftr-464	2677	46	the	the	DET
ftr-464	2677	47	prospect	prospect	NOUN
ftr-464	2677	48	of	of	ADP
ftr-464	2677	49	losing	lose	VERB
ftr-464	2677	50	favored	favor	VERB
ftr-464	2677	51	pension	pension	NOUN
ftr-464	2677	52	treatment	treatment	NOUN
ftr-464	2677	53	.	.	PUNCT
ftr-464	2678	1	thus	thus	ADV
ftr-464	2678	2	,	,	PUNCT
ftr-464	2678	3	for	for	ADP
ftr-464	2678	4	example	example	NOUN
ftr-464	2678	5	,	,	PUNCT
ftr-464	2678	6	a	a	DET
ftr-464	2678	7	u.s	u.s	PROPN
ftr-464	2678	8	.	.	PROPN
ftr-464	2678	9	citizen	citizen	PROPN
ftr-464	2678	10	working	work	VERB
ftr-464	2678	11	abroad	abroad	ADV
ftr-464	2678	12	would	would	AUX
ftr-464	2678	13	not	not	PART
ftr-464	2678	14	need	need	VERB
ftr-464	2678	15	to	to	PART
ftr-464	2678	16	be	be	AUX
ftr-464	2678	17	concerned	concern	VERB
ftr-464	2678	18	about	about	ADP
ftr-464	2678	19	immediate	immediate	ADJ
ftr-464	2678	20	u.s	u.s	PROPN
ftr-464	2678	21	.	.	PROPN
ftr-464	2678	22	taxation	taxation	NOUN
ftr-464	2678	23	if	if	SCONJ
ftr-464	2678	24	he	he	PRON
ftr-464	2678	25	participated	participate	VERB
ftr-464	2678	26	in	in	ADP
ftr-464	2678	27	a	a	DET
ftr-464	2678	28	foreign	foreign	ADJ
ftr-464	2678	29	qualified	qualified	ADJ
ftr-464	2678	30	plan	plan	NOUN
ftr-464	2678	31	;	;	PUNCT
ftr-464	2678	32	nor	nor	CCONJ
ftr-464	2678	33	would	would	AUX
ftr-464	2678	34	he	he	PRON
ftr-464	2678	35	be	be	AUX
ftr-464	2678	36	concerned	concern	VERB
ftr-464	2678	37	about	about	ADP
ftr-464	2678	38	immediate	immediate	ADJ
ftr-464	2678	39	foreign	foreign	ADJ
ftr-464	2678	40	taxation	taxation	NOUN
ftr-464	2678	41	if	if	SCONJ
ftr-464	2678	42	he	he	PRON
ftr-464	2678	43	participated	participate	VERB
ftr-464	2678	44	in	in	ADP
ftr-464	2678	45	a	a	DET
ftr-464	2678	46	u.s	u.s	PROPN
ftr-464	2678	47	.	.	PROPN
ftr-464	2678	48	qualified	qualified	ADJ
ftr-464	2678	49	plan	plan	NOUN
ftr-464	2678	50	.	.	PUNCT
ftr-464	2679	1	this	this	DET
ftr-464	2679	2	policy	policy	NOUN
ftr-464	2679	3	(	(	PUNCT
ftr-464	2679	4	if	if	SCONJ
ftr-464	2679	5	adopted	adopt	VERB
ftr-464	2679	6	widely	widely	ADV
ftr-464	2679	7	)	)	PUNCT
ftr-464	2679	8	would	would	AUX
ftr-464	2679	9	also	also	ADV
ftr-464	2679	10	insure	insure	VERB
ftr-464	2679	11	that	that	SCONJ
ftr-464	2679	12	only	only	ADV
ftr-464	2679	13	one	one	NUM
ftr-464	2679	14	country	country	NOUN
ftr-464	2679	15	has	have	VERB
ftr-464	2679	16	jurisdiction	jurisdiction	NOUN
ftr-464	2679	17	to	to	PART
ftr-464	2679	18	tax	tax	VERB
ftr-464	2679	19	pension	pension	NOUN
ftr-464	2679	20	benefits	benefit	NOUN
ftr-464	2679	21	,	,	PUNCT
ftr-464	2679	22	i.e.	i.e.	X
ftr-464	2679	23	,	,	PUNCT
ftr-464	2679	24	the	the	DET
ftr-464	2679	25	residence	residence	NOUN
ftr-464	2679	26	country	country	NOUN
ftr-464	2679	27	,	,	PUNCT
ftr-464	2679	28	determined	determine	VERB
ftr-464	2679	29	at	at	ADP
ftr-464	2679	30	the	the	DET
ftr-464	2679	31	time	time	NOUN
ftr-464	2679	32	of	of	ADP
ftr-464	2679	33	the	the	DET
ftr-464	2679	34	distribution	distribution	NOUN
ftr-464	2679	35	.	.	PUNCT
ftr-464	2680	1	for	for	ADP
ftr-464	2680	2	example	example	NOUN
ftr-464	2680	3	,	,	PUNCT
ftr-464	2680	4	assume	assume	VERB
ftr-464	2680	5	that	that	SCONJ
ftr-464	2680	6	an	an	DET
ftr-464	2680	7	employee	employee	NOUN
ftr-464	2680	8	is	be	AUX
ftr-464	2680	9	a	a	DET
ftr-464	2680	10	participant	participant	NOUN
ftr-464	2680	11	in	in	ADP
ftr-464	2680	12	a	a	DET
ftr-464	2680	13	pension	pension	NOUN
ftr-464	2680	14	plan	plan	NOUN
ftr-464	2680	15	,	,	PUNCT
ftr-464	2680	16	located	locate	VERB
ftr-464	2680	17	in	in	ADP
ftr-464	2680	18	a	a	DET
ftr-464	2680	19	country	country	NOUN
ftr-464	2680	20	that	that	PRON
ftr-464	2680	21	allows	allow	VERB
ftr-464	2680	22	taxation	taxation	NOUN
ftr-464	2680	23	of	of	ADP
ftr-464	2680	24	contributions	contribution	NOUN
ftr-464	2680	25	to	to	ADP
ftr-464	2680	26	the	the	DET
ftr-464	2680	27	plan	plan	NOUN
ftr-464	2680	28	to	to	PART
ftr-464	2680	29	be	be	AUX
ftr-464	2680	30	deferred	defer	VERB
ftr-464	2680	31	.	.	PUNCT
ftr-464	2681	1	if	if	SCONJ
ftr-464	2681	2	the	the	DET
ftr-464	2681	3	country	country	NOUN
ftr-464	2681	4	where	where	SCONJ
ftr-464	2681	5	the	the	DET
ftr-464	2681	6	plan	plan	NOUN
ftr-464	2681	7	is	be	AUX
ftr-464	2681	8	located	locate	VERB
ftr-464	2681	9	has	have	AUX
ftr-464	2681	10	entered	enter	VERB
ftr-464	2681	11	into	into	ADP
ftr-464	2681	12	a	a	DET
ftr-464	2681	13	treaty	treaty	NOUN
ftr-464	2681	14	with	with	ADP
ftr-464	2681	15	the	the	DET
ftr-464	2681	16	employee	employee	NOUN
ftr-464	2681	17	's	's	PART
ftr-464	2681	18	country	country	NOUN
ftr-464	2681	19	of	of	ADP
ftr-464	2681	20	then	then	ADV
ftr-464	2681	21	residence	residence	NOUN
ftr-464	2681	22	and	and	CCONJ
ftr-464	2681	23	the	the	DET
ftr-464	2681	24	country	country	NOUN
ftr-464	2681	25	where	where	SCONJ
ftr-464	2681	26	services	service	NOUN
ftr-464	2681	27	are	be	AUX
ftr-464	2681	28	performed	perform	VERB
ftr-464	2681	29	,	,	PUNCT
ftr-464	2681	30	then	then	ADV
ftr-464	2681	31	the	the	DET
ftr-464	2681	32	treaties	treaty	NOUN
ftr-464	2681	33	would	would	AUX
ftr-464	2681	34	prevent	prevent	VERB
ftr-464	2681	35	current	current	ADJ
ftr-464	2681	36	taxation	taxation	NOUN
ftr-464	2681	37	of	of	ADP
ftr-464	2681	38	contributions	contribution	NOUN
ftr-464	2681	39	to	to	ADP
ftr-464	2681	40	the	the	DET
ftr-464	2681	41	plan	plan	NOUN
ftr-464	2681	42	or	or	CCONJ
ftr-464	2681	43	accruals	accrual	NOUN
ftr-464	2681	44	of	of	ADP
ftr-464	2681	45	earnings	earning	NOUN
ftr-464	2681	46	in	in	ADP
ftr-464	2681	47	the	the	DET
ftr-464	2681	48	plan	plan	NOUN
ftr-464	2681	49	.	.	PUNCT
ftr-464	2682	1	since	since	SCONJ
ftr-464	2682	2	the	the	DET
ftr-464	2682	3	agreed	agree	VERB
ftr-464	2682	4	time	time	NOUN
ftr-464	2682	5	to	to	ADP
ftr-464	2682	6	tax	tax	NOUN
ftr-464	2682	7	would	would	AUX
ftr-464	2682	8	be	be	AUX
ftr-464	2682	9	the	the	DET
ftr-464	2682	10	time	time	NOUN
ftr-464	2682	11	of	of	ADP
ftr-464	2682	12	distribution	distribution	NOUN
ftr-464	2682	13	,	,	PUNCT
ftr-464	2682	14	the	the	DET
ftr-464	2682	15	country	country	NOUN
ftr-464	2682	16	of	of	ADP
ftr-464	2682	17	residence	residence	NOUN
ftr-464	2682	18	at	at	ADP
ftr-464	2682	19	the	the	DET
ftr-464	2682	20	time	time	NOUN
ftr-464	2682	21	of	of	ADP
ftr-464	2682	22	distribution	distribution	NOUN
ftr-464	2682	23	would	would	AUX
ftr-464	2682	24	have	have	VERB
ftr-464	2682	25	exclusive	exclusive	ADJ
ftr-464	2682	26	tax	tax	NOUN
ftr-464	2682	27	jurisdiction	jurisdiction	NOUN
ftr-464	2682	28	(	(	PUNCT
ftr-464	2682	29	assuming	assume	VERB
ftr-464	2682	30	that	that	SCONJ
ftr-464	2682	31	it	it	PRON
ftr-464	2682	32	had	have	VERB
ftr-464	2682	33	a	a	DET
ftr-464	2682	34	treaty	treaty	NOUN
ftr-464	2682	35	with	with	ADP
ftr-464	2682	36	each	each	PRON
ftr-464	2682	37	of	of	ADP
ftr-464	2682	38	those	those	DET
ftr-464	2682	39	countries	country	NOUN
ftr-464	2682	40	having	have	VERB
ftr-464	2682	41	potential	potential	ADJ
ftr-464	2682	42	source	source	NOUN
ftr-464	2682	43	-	-	PUNCT
ftr-464	2682	44	based	base	VERB
ftr-464	2682	45	jurisdiction	jurisdiction	NOUN
ftr-464	2682	46	)	)	PUNCT
ftr-464	2682	47	.	.	PUNCT
ftr-464	2683	1	this	this	DET
ftr-464	2683	2	proposal	proposal	NOUN
ftr-464	2683	3	also	also	ADV
ftr-464	2683	4	seeks	seek	VERB
ftr-464	2683	5	to	to	PART
ftr-464	2683	6	insure	insure	VERB
ftr-464	2683	7	that	that	SCONJ
ftr-464	2683	8	treaties	treaty	NOUN
ftr-464	2683	9	will	will	AUX
ftr-464	2683	10	not	not	PART
ftr-464	2683	11	have	have	VERB
ftr-464	2683	12	the	the	DET
ftr-464	2683	13	effect	effect	NOUN
ftr-464	2683	14	of	of	ADP
ftr-464	2683	15	rendering	render	VERB
ftr-464	2683	16	pension	pension	NOUN
ftr-464	2683	17	income	income	NOUN
ftr-464	2683	18	completely	completely	ADV
ftr-464	2683	19	exempt	exempt	ADJ
ftr-464	2683	20	from	from	ADP
ftr-464	2683	21	any	any	DET
ftr-464	2683	22	significant	significant	ADJ
ftr-464	2683	23	tax	tax	NOUN
ftr-464	2683	24	.	.	PUNCT
ftr-464	2684	1	thus	thus	ADV
ftr-464	2684	2	,	,	PUNCT
ftr-464	2684	3	this	this	DET
ftr-464	2684	4	proposal	proposal	NOUN
ftr-464	2684	5	requires	require	VERB
ftr-464	2684	6	that	that	SCONJ
ftr-464	2684	7	the	the	DET
ftr-464	2684	8	country	country	NOUN
ftr-464	2684	9	of	of	ADP
ftr-464	2684	10	residence	residence	NOUN
ftr-464	2684	11	at	at	ADP
ftr-464	2684	12	the	the	DET
ftr-464	2684	13	time	time	NOUN
ftr-464	2684	14	of	of	ADP
ftr-464	2684	15	distribution	distribution	NOUN
ftr-464	2684	16	may	may	AUX
ftr-464	2684	17	not	not	PART
ftr-464	2684	18	decline	decline	VERB
ftr-464	2684	19	to	to	PART
ftr-464	2684	20	tax	tax	VERB
ftr-464	2684	21	the	the	DET
ftr-464	2684	22	distribution	distribution	NOUN
ftr-464	2684	23	received	receive	VERB
ftr-464	2684	24	by	by	ADP
ftr-464	2684	25	a	a	DET
ftr-464	2684	26	resident	resident	NOUN
ftr-464	2684	27	on	on	ADP
ftr-464	2684	28	the	the	DET
ftr-464	2684	29	grounds	ground	NOUN
ftr-464	2684	30	that	that	SCONJ
ftr-464	2684	31	the	the	DET
ftr-464	2684	32	distribution	distribution	NOUN
ftr-464	2684	33	is	be	AUX
ftr-464	2684	34	merely	merely	ADV
ftr-464	2684	35	a	a	DET
ftr-464	2684	36	return	return	NOUN
ftr-464	2684	37	of	of	ADP
ftr-464	2684	38	capital	capital	NOUN
ftr-464	2684	39	or	or	CCONJ
ftr-464	2684	40	income	income	NOUN
ftr-464	2684	41	previously	previously	ADV
ftr-464	2684	42	earned	earn	VERB
ftr-464	2684	43	at	at	ADP
ftr-464	2684	44	a	a	DET
ftr-464	2684	45	time	time	NOUN
ftr-464	2684	46	when	when	SCONJ
ftr-464	2684	47	residence	residence	NOUN
ftr-464	2684	48	was	be	AUX
ftr-464	2684	49	not	not	PART
ftr-464	2684	50	established	establish	VERB
ftr-464	2684	51	,	,	PUNCT
ftr-464	2684	52	except	except	SCONJ
ftr-464	2684	53	to	to	ADP
ftr-464	2684	54	the	the	DET
ftr-464	2684	55	extent	extent	NOUN
ftr-464	2684	56	that	that	SCONJ
ftr-464	2684	57	the	the	DET
ftr-464	2684	58	pension	pension	NOUN
ftr-464	2684	59	benefit	benefit	NOUN
ftr-464	2684	60	has	have	AUX
ftr-464	2684	61	already	already	ADV
ftr-464	2684	62	been	be	AUX
ftr-464	2684	63	subject	subject	ADJ
ftr-464	2684	64	to	to	ADP
ftr-464	2684	65	tax	tax	NOUN
ftr-464	2684	66	by	by	ADP
ftr-464	2684	67	a	a	DET
ftr-464	2684	68	country	country	NOUN
ftr-464	2684	69	that	that	PRON
ftr-464	2684	70	is	be	AUX
ftr-464	2684	71	a	a	DET
ftr-464	2684	72	treaty	treaty	NOUN
ftr-464	2684	73	partner	partner	NOUN
ftr-464	2684	74	of	of	ADP
ftr-464	2684	75	the	the	DET
ftr-464	2684	76	residence	residence	NOUN
ftr-464	2684	77	country	country	NOUN
ftr-464	2684	78	.	.	PUNCT
ftr-464	2685	1	in	in	ADP
ftr-464	2685	2	this	this	DET
ftr-464	2685	3	way	way	NOUN
ftr-464	2685	4	,	,	PUNCT
ftr-464	2685	5	the	the	DET
ftr-464	2685	6	countries	country	NOUN
ftr-464	2685	7	that	that	PRON
ftr-464	2685	8	relinquish	relinquish	VERB
ftr-464	2685	9	source	source	NOUN
ftr-464	2685	10	-	-	PUNCT
ftr-464	2685	11	based	base	VERB
ftr-464	2685	12	taxation	taxation	NOUN
ftr-464	2685	13	can	can	AUX
ftr-464	2685	14	be	be	AUX
ftr-464	2685	15	assured	assure	VERB
ftr-464	2685	16	that	that	SCONJ
ftr-464	2685	17	the	the	DET
ftr-464	2685	18	pension	pension	NOUN
ftr-464	2685	19	benefits	benefit	NOUN
ftr-464	2685	20	will	will	AUX
ftr-464	2685	21	not	not	PART
ftr-464	2685	22	completely	completely	ADV
ftr-464	2685	23	escape	escape	VERB
ftr-464	2685	24	taxation	taxation	NOUN
ftr-464	2685	25	.	.	PUNCT
ftr-464	2686	1	if	if	SCONJ
ftr-464	2686	2	the	the	DET
ftr-464	2686	3	place	place	NOUN
ftr-464	2686	4	of	of	ADP
ftr-464	2686	5	the	the	DET
ftr-464	2686	6	employee	employee	NOUN
ftr-464	2686	7	's	's	PART
ftr-464	2686	8	residence	residence	NOUN
ftr-464	2686	9	at	at	ADP
ftr-464	2686	10	the	the	DET
ftr-464	2686	11	time	time	NOUN
ftr-464	2686	12	of	of	ADP
ftr-464	2686	13	distribution	distribution	NOUN
ftr-464	2686	14	is	be	AUX
ftr-464	2686	15	not	not	PART
ftr-464	2686	16	a	a	DET
ftr-464	2686	17	treaty	treaty	NOUN
ftr-464	2686	18	partner	partner	NOUN
ftr-464	2686	19	of	of	ADP
ftr-464	2686	20	the	the	DET
ftr-464	2686	21	source	source	NOUN
ftr-464	2686	22	countries	country	NOUN
ftr-464	2686	23	,	,	PUNCT
ftr-464	2686	24	source	source	NOUN
ftr-464	2686	25	-	-	PUNCT
ftr-464	2686	26	based	base	VERB
ftr-464	2686	27	taxation	taxation	NOUN
ftr-464	2686	28	would	would	AUX
ftr-464	2686	29	be	be	AUX
ftr-464	2686	30	preserved	preserve	VERB
ftr-464	2686	31	.	.	PUNCT
ftr-464	2687	1	assume	assume	VERB
ftr-464	2687	2	that	that	SCONJ
ftr-464	2687	3	a	a	DET
ftr-464	2687	4	country	country	NOUN
ftr-464	2687	5	x	x	SYM
ftr-464	2687	6	national	national	ADJ
ftr-464	2687	7	,	,	PUNCT
ftr-464	2687	8	residing	residing	NOUN
ftr-464	2687	9	and	and	CCONJ
ftr-464	2687	10	working	work	VERB
ftr-464	2687	11	in	in	ADP
ftr-464	2687	12	the	the	DET
ftr-464	2687	13	u.s	u.s	PROPN
ftr-464	2687	14	.	.	PROPN
ftr-464	2687	15	,	,	PUNCT
ftr-464	2687	16	contributes	contribute	VERB
ftr-464	2687	17	to	to	ADP
ftr-464	2687	18	a	a	DET
ftr-464	2687	19	country	country	NOUN
ftr-464	2687	20	x	x	PUNCT
ftr-464	2687	21	qualified	qualified	ADJ
ftr-464	2687	22	pension	pension	NOUN
ftr-464	2687	23	plan	plan	NOUN
ftr-464	2687	24	and	and	CCONJ
ftr-464	2687	25	that	that	DET
ftr-464	2687	26	country	country	NOUN
ftr-464	2687	27	x	x	PRON
ftr-464	2687	28	defers	defer	VERB
ftr-464	2687	29	employee	employee	NOUN
ftr-464	2687	30	taxation	taxation	NOUN
ftr-464	2687	31	with	with	ADP
ftr-464	2687	32	respect	respect	NOUN
ftr-464	2687	33	to	to	ADP
ftr-464	2687	34	a	a	DET
ftr-464	2687	35	qualified	qualified	ADJ
ftr-464	2687	36	pension	pension	NOUN
ftr-464	2687	37	plan	plan	NOUN
ftr-464	2687	38	until	until	ADP
ftr-464	2687	39	the	the	DET
ftr-464	2687	40	383	383	NUM
ftr-464	2687	41	.	.	PUNCT
ftr-464	2688	1	see	see	VERB
ftr-464	2688	2	supra	supra	ADJ
ftr-464	2688	3	text	text	NOUN
ftr-464	2688	4	accompanying	accompanying	ADJ
ftr-464	2688	5	note	note	NOUN
ftr-464	2688	6	341	341	NUM
ftr-464	2688	7	(	(	PUNCT
ftr-464	2688	8	the	the	DET
ftr-464	2688	9	staff	staff	NOUN
ftr-464	2688	10	of	of	ADP
ftr-464	2688	11	the	the	DET
ftr-464	2688	12	joint	joint	ADJ
ftr-464	2688	13	committee	committee	NOUN
ftr-464	2688	14	on	on	ADP
ftr-464	2688	15	taxation	taxation	NOUN
ftr-464	2688	16	describes	describe	VERB
ftr-464	2688	17	the	the	DET
ftr-464	2688	18	french	french	ADJ
ftr-464	2688	19	treaty	treaty	NOUN
ftr-464	2688	20	provision	provision	NOUN
ftr-464	2688	21	as	as	ADP
ftr-464	2688	22	looking	look	VERB
ftr-464	2688	23	to	to	ADP
ftr-464	2688	24	the	the	DET
ftr-464	2688	25	"	"	PUNCT
ftr-464	2688	26	source	source	NOUN
ftr-464	2688	27	"	"	PUNCT
ftr-464	2688	28	country	country	NOUN
ftr-464	2688	29	to	to	PART
ftr-464	2688	30	determine	determine	VERB
ftr-464	2688	31	the	the	DET
ftr-464	2688	32	time	time	NOUN
ftr-464	2688	33	and	and	CCONJ
ftr-464	2688	34	extent	extent	NOUN
ftr-464	2688	35	of	of	ADP
ftr-464	2688	36	taxation	taxation	NOUN
ftr-464	2688	37	)	)	PUNCT
ftr-464	2688	38	.	.	PUNCT
ftr-464	2689	1	the	the	DET
ftr-464	2689	2	"	"	PUNCT
ftr-464	2689	3	source	source	NOUN
ftr-464	2689	4	"	"	PUNCT
ftr-464	2689	5	country	country	NOUN
ftr-464	2689	6	for	for	ADP
ftr-464	2689	7	this	this	DET
ftr-464	2689	8	purpose	purpose	NOUN
ftr-464	2689	9	seems	seem	VERB
ftr-464	2689	10	to	to	PART
ftr-464	2689	11	be	be	AUX
ftr-464	2689	12	the	the	DET
ftr-464	2689	13	place	place	NOUN
ftr-464	2689	14	where	where	SCONJ
ftr-464	2689	15	the	the	DET
ftr-464	2689	16	plan	plan	NOUN
ftr-464	2689	17	is	be	AUX
ftr-464	2689	18	located	locate	VERB
ftr-464	2689	19	,	,	PUNCT
ftr-464	2689	20	i.e.	i.e.	X
ftr-464	2689	21	,	,	PUNCT
ftr-464	2689	22	france	france	PROPN
ftr-464	2689	23	,	,	PUNCT
ftr-464	2689	24	where	where	SCONJ
ftr-464	2689	25	a	a	DET
ftr-464	2689	26	french	french	ADJ
ftr-464	2689	27	national	national	ADJ
ftr-464	2689	28	living	living	NOUN
ftr-464	2689	29	and	and	CCONJ
ftr-464	2689	30	working	work	VERB
ftr-464	2689	31	in	in	ADP
ftr-464	2689	32	the	the	DET
ftr-464	2689	33	u.s	u.s	PROPN
ftr-464	2689	34	.	.	PROPN
ftr-464	2689	35	contributes	contribute	VERB
ftr-464	2689	36	to	to	ADP
ftr-464	2689	37	a	a	DET
ftr-464	2689	38	french	french	ADJ
ftr-464	2689	39	plan	plan	NOUN
ftr-464	2689	40	.	.	PUNCT
ftr-464	2690	1	384	384	NUM
ftr-464	2690	2	.	.	PUNCT
ftr-464	2690	3	see	see	VERB
ftr-464	2690	4	supra	supra	ADJ
ftr-464	2690	5	text	text	NOUN
ftr-464	2690	6	accompanying	accompany	VERB
ftr-464	2690	7	note	note	NOUN
ftr-464	2690	8	295	295	NUM
ftr-464	2690	9	.	.	PUNCT
ftr-464	2691	1	385	385	NUM
ftr-464	2691	2	.	.	PUNCT
ftr-464	2692	1	see	see	VERB
ftr-464	2692	2	supra	supra	ADJ
ftr-464	2692	3	text	text	NOUN
ftr-464	2692	4	accompanying	accompanying	ADJ
ftr-464	2692	5	note	note	NOUN
ftr-464	2692	6	195	195	NUM
ftr-464	2692	7	.	.	PUNCT
ftr-464	2692	8	19961	19961	NUM
ftr-464	2692	9	florida	florida	PROPN
ftr-464	2692	10	tax	tax	NOUN
ftr-464	2692	11	review	review	NOUN
ftr-464	2692	12	time	time	NOUN
ftr-464	2692	13	of	of	ADP
ftr-464	2692	14	distribution	distribution	NOUN
ftr-464	2692	15	.	.	PUNCT
ftr-464	2693	1	under	under	ADP
ftr-464	2693	2	the	the	DET
ftr-464	2693	3	treaty	treaty	NOUN
ftr-464	2693	4	between	between	ADP
ftr-464	2693	5	the	the	DET
ftr-464	2693	6	u.s	u.s	PROPN
ftr-464	2693	7	.	.	PROPN
ftr-464	2693	8	and	and	CCONJ
ftr-464	2693	9	x	x	X
ftr-464	2693	10	,	,	PUNCT
ftr-464	2693	11	the	the	DET
ftr-464	2693	12	u.s	u.s	PROPN
ftr-464	2693	13	.	.	PROPN
ftr-464	2693	14	would	would	AUX
ftr-464	2693	15	defer	defer	VERB
ftr-464	2693	16	imposition	imposition	NOUN
ftr-464	2693	17	of	of	ADP
ftr-464	2693	18	tax	tax	NOUN
ftr-464	2693	19	(	(	PUNCT
ftr-464	2693	20	whether	whether	SCONJ
ftr-464	2693	21	residence	residence	NOUN
ftr-464	2693	22	-	-	PUNCT
ftr-464	2693	23	based	base	VERB
ftr-464	2693	24	or	or	CCONJ
ftr-464	2693	25	source	source	NOUN
ftr-464	2693	26	-	-	PUNCT
ftr-464	2693	27	based	base	VERB
ftr-464	2693	28	)	)	PUNCT
ftr-464	2693	29	until	until	ADP
ftr-464	2693	30	the	the	DET
ftr-464	2693	31	time	time	NOUN
ftr-464	2693	32	of	of	ADP
ftr-464	2693	33	distribution	distribution	NOUN
ftr-464	2693	34	(	(	PUNCT
ftr-464	2693	35	in	in	ADP
ftr-464	2693	36	conformity	conformity	NOUN
ftr-464	2693	37	with	with	ADP
ftr-464	2693	38	country	country	NOUN
ftr-464	2693	39	x	x	SYM
ftr-464	2693	40	law	law	NOUN
ftr-464	2693	41	)	)	PUNCT
ftr-464	2693	42	.	.	PUNCT
ftr-464	2694	1	if	if	SCONJ
ftr-464	2694	2	the	the	DET
ftr-464	2694	3	employee	employee	NOUN
ftr-464	2694	4	ultimately	ultimately	ADV
ftr-464	2694	5	received	receive	VERB
ftr-464	2694	6	distributions	distribution	NOUN
ftr-464	2694	7	while	while	SCONJ
ftr-464	2694	8	residing	reside	VERB
ftr-464	2694	9	in	in	ADP
ftr-464	2694	10	country	country	NOUN
ftr-464	2694	11	x	x	NOUN
ftr-464	2694	12	,	,	PUNCT
ftr-464	2694	13	country	country	NOUN
ftr-464	2694	14	x	x	X
ftr-464	2694	15	(	(	PUNCT
ftr-464	2694	16	but	but	CCONJ
ftr-464	2694	17	not	not	PART
ftr-464	2694	18	u.s	u.s	PROPN
ftr-464	2694	19	.	.	PROPN
ftr-464	2694	20	)	)	PUNCT
ftr-464	2694	21	tax	tax	NOUN
ftr-464	2694	22	would	would	AUX
ftr-464	2694	23	be	be	AUX
ftr-464	2694	24	imposed	impose	VERB
ftr-464	2694	25	at	at	ADP
ftr-464	2694	26	that	that	DET
ftr-464	2694	27	time	time	NOUN
ftr-464	2694	28	.	.	PUNCT
ftr-464	2695	1	if	if	SCONJ
ftr-464	2695	2	,	,	PUNCT
ftr-464	2695	3	however	however	ADV
ftr-464	2695	4	,	,	PUNCT
ftr-464	2695	5	the	the	DET
ftr-464	2695	6	employee	employee	NOUN
ftr-464	2695	7	retired	retire	VERB
ftr-464	2695	8	in	in	ADP
ftr-464	2695	9	the	the	DET
ftr-464	2695	10	cayman	cayman	PROPN
ftr-464	2695	11	islands	island	NOUN
ftr-464	2695	12	,	,	PUNCT
ftr-464	2695	13	neither	neither	CCONJ
ftr-464	2695	14	the	the	DET
ftr-464	2695	15	u.s	u.s	PROPN
ftr-464	2695	16	.	.	PROPN
ftr-464	2695	17	nor	nor	CCONJ
ftr-464	2695	18	x	x	PRON
ftr-464	2695	19	would	would	AUX
ftr-464	2695	20	be	be	AUX
ftr-464	2695	21	precluded	preclude	VERB
ftr-464	2695	22	by	by	ADP
ftr-464	2695	23	any	any	DET
ftr-464	2695	24	treaty	treaty	NOUN
ftr-464	2695	25	from	from	ADP
ftr-464	2695	26	taxing	tax	VERB
ftr-464	2695	27	the	the	DET
ftr-464	2695	28	eventual	eventual	ADJ
ftr-464	2695	29	distribution	distribution	NOUN
ftr-464	2695	30	.	.	PUNCT
ftr-464	2696	1	the	the	DET
ftr-464	2696	2	plan	plan	NOUN
ftr-464	2696	3	administrators	administrator	NOUN
ftr-464	2696	4	would	would	AUX
ftr-464	2696	5	have	have	VERB
ftr-464	2696	6	to	to	PART
ftr-464	2696	7	insure	insure	VERB
ftr-464	2696	8	that	that	SCONJ
ftr-464	2696	9	the	the	DET
ftr-464	2696	10	plan	plan	NOUN
ftr-464	2696	11	provides	provide	VERB
ftr-464	2696	12	information	information	NOUN
ftr-464	2696	13	about	about	ADP
ftr-464	2696	14	distributions	distribution	NOUN
ftr-464	2696	15	to	to	ADP
ftr-464	2696	16	the	the	DET
ftr-464	2696	17	u.s	u.s	PROPN
ftr-464	2696	18	.	.	PROPN
ftr-464	2696	19	and	and	CCONJ
ftr-464	2696	20	country	country	NOUN
ftr-464	2696	21	x	x	SYM
ftr-464	2696	22	tax	tax	NOUN
ftr-464	2696	23	authorities	authority	NOUN
ftr-464	2696	24	.	.	PUNCT
ftr-464	2697	1	if	if	SCONJ
ftr-464	2697	2	the	the	DET
ftr-464	2697	3	country	country	NOUN
ftr-464	2697	4	where	where	SCONJ
ftr-464	2697	5	the	the	DET
ftr-464	2697	6	plan	plan	NOUN
ftr-464	2697	7	is	be	AUX
ftr-464	2697	8	located	locate	VERB
ftr-464	2697	9	has	have	AUX
ftr-464	2697	10	not	not	PART
ftr-464	2697	11	entered	enter	VERB
ftr-464	2697	12	into	into	ADP
ftr-464	2697	13	income	income	NOUN
ftr-464	2697	14	tax	tax	NOUN
ftr-464	2697	15	treaties	treaty	NOUN
ftr-464	2697	16	(	(	PUNCT
ftr-464	2697	17	e.g.	e.g.	ADV
ftr-464	2697	18	,	,	PUNCT
ftr-464	2697	19	the	the	DET
ftr-464	2697	20	cayman	cayman	PROPN
ftr-464	2697	21	islands	islands	PROPN
ftr-464	2697	22	)	)	PUNCT
ftr-464	2697	23	,	,	PUNCT
ftr-464	2697	24	the	the	DET
ftr-464	2697	25	special	special	ADJ
ftr-464	2697	26	treaty	treaty	NOUN
ftr-464	2697	27	treatment	treatment	NOUN
ftr-464	2697	28	for	for	ADP
ftr-464	2697	29	pensions	pension	NOUN
ftr-464	2697	30	described	describe	VERB
ftr-464	2697	31	above	above	ADV
ftr-464	2697	32	would	would	AUX
ftr-464	2697	33	be	be	AUX
ftr-464	2697	34	inapplicable	inapplicable	ADJ
ftr-464	2697	35	.	.	PUNCT
ftr-464	2698	1	contributions	contribution	NOUN
ftr-464	2698	2	to	to	ADP
ftr-464	2698	3	the	the	DET
ftr-464	2698	4	pension	pension	NOUN
ftr-464	2698	5	plan	plan	NOUN
ftr-464	2698	6	could	could	AUX
ftr-464	2698	7	be	be	AUX
ftr-464	2698	8	taxed	tax	VERB
ftr-464	2698	9	as	as	ADP
ftr-464	2698	10	compensation	compensation	NOUN
ftr-464	2698	11	either	either	CCONJ
ftr-464	2698	12	by	by	ADP
ftr-464	2698	13	the	the	DET
ftr-464	2698	14	country	country	NOUN
ftr-464	2698	15	of	of	ADP
ftr-464	2698	16	the	the	DET
ftr-464	2698	17	employee	employee	NOUN
ftr-464	2698	18	's	's	PART
ftr-464	2698	19	residence	residence	NOUN
ftr-464	2698	20	and/or	and/or	CCONJ
ftr-464	2698	21	by	by	ADP
ftr-464	2698	22	the	the	DET
ftr-464	2698	23	country	country	NOUN
ftr-464	2698	24	where	where	SCONJ
ftr-464	2698	25	the	the	DET
ftr-464	2698	26	services	service	NOUN
ftr-464	2698	27	were	be	AUX
ftr-464	2698	28	performed	perform	VERB
ftr-464	2698	29	(	(	PUNCT
ftr-464	2698	30	unless	unless	SCONJ
ftr-464	2698	31	taxation	taxation	NOUN
ftr-464	2698	32	by	by	ADP
ftr-464	2698	33	the	the	DET
ftr-464	2698	34	latter	latter	ADJ
ftr-464	2698	35	country	country	NOUN
ftr-464	2698	36	is	be	AUX
ftr-464	2698	37	precluded	preclude	VERB
ftr-464	2698	38	under	under	ADP
ftr-464	2698	39	the	the	DET
ftr-464	2698	40	dependent	dependent	ADJ
ftr-464	2698	41	services	service	NOUN
ftr-464	2698	42	article	article	NOUN
ftr-464	2698	43	of	of	ADP
ftr-464	2698	44	a	a	DET
ftr-464	2698	45	treaty	treaty	NOUN
ftr-464	2698	46	between	between	ADP
ftr-464	2698	47	the	the	DET
ftr-464	2698	48	two	two	NUM
ftr-464	2698	49	countries	country	NOUN
ftr-464	2698	50	)	)	PUNCT
ftr-464	2698	51	.	.	PUNCT
ftr-464	2699	1	similarly	similarly	ADV
ftr-464	2699	2	,	,	PUNCT
ftr-464	2699	3	the	the	DET
ftr-464	2699	4	above	above	ADV
ftr-464	2699	5	-	-	PUNCT
ftr-464	2699	6	described	describe	VERB
ftr-464	2699	7	treaty	treaty	NOUN
ftr-464	2699	8	provisions	provision	NOUN
ftr-464	2699	9	would	would	AUX
ftr-464	2699	10	not	not	PART
ftr-464	2699	11	apply	apply	VERB
ftr-464	2699	12	if	if	SCONJ
ftr-464	2699	13	the	the	DET
ftr-464	2699	14	country	country	NOUN
ftr-464	2699	15	where	where	SCONJ
ftr-464	2699	16	the	the	DET
ftr-464	2699	17	plan	plan	NOUN
ftr-464	2699	18	is	be	AUX
ftr-464	2699	19	located	locate	VERB
ftr-464	2699	20	does	do	AUX
ftr-464	2699	21	not	not	PART
ftr-464	2699	22	treat	treat	VERB
ftr-464	2699	23	the	the	DET
ftr-464	2699	24	type	type	NOUN
ftr-464	2699	25	of	of	ADP
ftr-464	2699	26	plan	plan	NOUN
ftr-464	2699	27	as	as	ADP
ftr-464	2699	28	eligible	eligible	ADJ
ftr-464	2699	29	for	for	ADP
ftr-464	2699	30	deferral	deferral	NOUN
ftr-464	2699	31	of	of	ADP
ftr-464	2699	32	employee	employee	NOUN
ftr-464	2699	33	tax	tax	NOUN
ftr-464	2699	34	(	(	PUNCT
ftr-464	2699	35	e.g.	e.g.	ADV
ftr-464	2699	36	,	,	PUNCT
ftr-464	2699	37	a	a	DET
ftr-464	2699	38	u.s	u.s	PROPN
ftr-464	2699	39	.	.	PROPN
ftr-464	2699	40	nonqualified	nonqualified	ADJ
ftr-464	2699	41	plan	plan	PROPN
ftr-464	2699	42	)	)	PUNCT
ftr-464	2699	43	,	,	PUNCT
ftr-464	2699	44	whether	whether	SCONJ
ftr-464	2699	45	or	or	CCONJ
ftr-464	2699	46	not	not	PART
ftr-464	2699	47	that	that	DET
ftr-464	2699	48	country	country	NOUN
ftr-464	2699	49	actually	actually	ADV
ftr-464	2699	50	has	have	VERB
ftr-464	2699	51	a	a	DET
ftr-464	2699	52	basis	basis	NOUN
ftr-464	2699	53	for	for	ADP
ftr-464	2699	54	sourceor	sourceor	NOUN
ftr-464	2699	55	residence	residence	NOUN
ftr-464	2699	56	-	-	PUNCT
ftr-464	2699	57	based	base	VERB
ftr-464	2699	58	taxation	taxation	NOUN
ftr-464	2699	59	of	of	ADP
ftr-464	2699	60	the	the	DET
ftr-464	2699	61	employee	employee	NOUN
ftr-464	2699	62	.	.	PUNCT
ftr-464	2700	1	in	in	ADP
ftr-464	2700	2	that	that	DET
ftr-464	2700	3	case	case	NOUN
ftr-464	2700	4	,	,	PUNCT
ftr-464	2700	5	however	however	ADV
ftr-464	2700	6	,	,	PUNCT
ftr-464	2700	7	treaties	treaty	NOUN
ftr-464	2700	8	would	would	AUX
ftr-464	2700	9	subject	subject	VERB
ftr-464	2700	10	the	the	DET
ftr-464	2700	11	plan	plan	NOUN
ftr-464	2700	12	to	to	ADP
ftr-464	2700	13	information	information	NOUN
ftr-464	2700	14	-	-	PUNCT
ftr-464	2700	15	reporting	report	VERB
ftr-464	2700	16	requirements	requirement	NOUN
ftr-464	2700	17	.	.	PUNCT
ftr-464	2701	1	thus	thus	ADV
ftr-464	2701	2	,	,	PUNCT
ftr-464	2701	3	the	the	DET
ftr-464	2701	4	plan	plan	NOUN
ftr-464	2701	5	administrator	administrator	NOUN
ftr-464	2701	6	would	would	AUX
ftr-464	2701	7	be	be	AUX
ftr-464	2701	8	required	require	VERB
ftr-464	2701	9	to	to	PART
ftr-464	2701	10	provide	provide	VERB
ftr-464	2701	11	information	information	NOUN
ftr-464	2701	12	regarding	regard	VERB
ftr-464	2701	13	the	the	DET
ftr-464	2701	14	amount	amount	NOUN
ftr-464	2701	15	treated	treat	VERB
ftr-464	2701	16	as	as	ADP
ftr-464	2701	17	current	current	ADJ
ftr-464	2701	18	income	income	NOUN
ftr-464	2701	19	(	(	PUNCT
ftr-464	2701	20	under	under	ADP
ftr-464	2701	21	the	the	DET
ftr-464	2701	22	situs	situs	PROPN
ftr-464	2701	23	country	country	NOUN
ftr-464	2701	24	's	's	PART
ftr-464	2701	25	rules	rule	NOUN
ftr-464	2701	26	)	)	PUNCT
ftr-464	2701	27	to	to	ADP
ftr-464	2701	28	the	the	DET
ftr-464	2701	29	tax	tax	NOUN
ftr-464	2701	30	authorities	authority	NOUN
ftr-464	2701	31	in	in	ADP
ftr-464	2701	32	the	the	DET
ftr-464	2701	33	country	country	NOUN
ftr-464	2701	34	where	where	SCONJ
ftr-464	2701	35	services	service	NOUN
ftr-464	2701	36	are	be	AUX
ftr-464	2701	37	performed	perform	VERB
ftr-464	2701	38	and	and	CCONJ
ftr-464	2701	39	the	the	DET
ftr-464	2701	40	tax	tax	NOUN
ftr-464	2701	41	authorities	authority	NOUN
ftr-464	2701	42	in	in	ADP
ftr-464	2701	43	the	the	DET
ftr-464	2701	44	country	country	NOUN
ftr-464	2701	45	of	of	ADP
ftr-464	2701	46	the	the	DET
ftr-464	2701	47	employee	employee	NOUN
ftr-464	2701	48	's	's	PART
ftr-464	2701	49	residence	residence	NOUN
ftr-464	2701	50	.	.	PUNCT
ftr-464	2702	1	this	this	DET
ftr-464	2702	2	proposal	proposal	NOUN
ftr-464	2702	3	may	may	AUX
ftr-464	2702	4	be	be	AUX
ftr-464	2702	5	criticized	criticize	VERB
ftr-464	2702	6	as	as	ADP
ftr-464	2702	7	surrendering	surrender	VERB
ftr-464	2702	8	too	too	ADV
ftr-464	2702	9	much	much	ADJ
ftr-464	2702	10	of	of	ADP
ftr-464	2702	11	the	the	DET
ftr-464	2702	12	currently	currently	ADV
ftr-464	2702	13	claimed	claim	VERB
ftr-464	2702	14	u.s	u.s	PROPN
ftr-464	2702	15	.	.	PROPN
ftr-464	2702	16	tax	tax	NOUN
ftr-464	2702	17	jurisdiction	jurisdiction	NOUN
ftr-464	2702	18	over	over	ADP
ftr-464	2702	19	pensions	pension	NOUN
ftr-464	2702	20	.	.	PUNCT
ftr-464	2703	1	in	in	ADP
ftr-464	2703	2	contrast	contrast	NOUN
ftr-464	2703	3	to	to	ADP
ftr-464	2703	4	the	the	DET
ftr-464	2703	5	1981	1981	NUM
ftr-464	2703	6	and	and	CCONJ
ftr-464	2703	7	1996	1996	NUM
ftr-464	2703	8	u.s	u.s	PROPN
ftr-464	2703	9	.	.	PROPN
ftr-464	2703	10	model	model	PROPN
ftr-464	2703	11	,	,	PUNCT
ftr-464	2703	12	this	this	DET
ftr-464	2703	13	proposal	proposal	NOUN
ftr-464	2703	14	may	may	AUX
ftr-464	2703	15	block	block	VERB
ftr-464	2703	16	u.s	u.s	PROPN
ftr-464	2703	17	.	.	PROPN
ftr-464	2703	18	imposition	imposition	NOUN
ftr-464	2703	19	of	of	ADP
ftr-464	2703	20	a	a	DET
ftr-464	2703	21	current	current	ADJ
ftr-464	2703	22	tax	tax	NOUN
ftr-464	2703	23	on	on	ADP
ftr-464	2703	24	contributions	contribution	NOUN
ftr-464	2703	25	to	to	ADP
ftr-464	2703	26	a	a	DET
ftr-464	2703	27	foreign	foreign	ADJ
ftr-464	2703	28	plan	plan	NOUN
ftr-464	2703	29	by	by	ADP
ftr-464	2703	30	an	an	DET
ftr-464	2703	31	employee	employee	NOUN
ftr-464	2703	32	resident	resident	NOUN
ftr-464	2703	33	in	in	ADP
ftr-464	2703	34	the	the	DET
ftr-464	2703	35	u.s	u.s	PROPN
ftr-464	2703	36	.	.	PROPN
ftr-464	2703	37	or	or	CCONJ
ftr-464	2703	38	performing	perform	VERB
ftr-464	2703	39	services	service	NOUN
ftr-464	2703	40	in	in	ADP
ftr-464	2703	41	the	the	DET
ftr-464	2703	42	u.s	u.s	PROPN
ftr-464	2703	43	.	.	PROPN
ftr-464	2703	44	,	,	PUNCT
ftr-464	2703	45	even	even	ADV
ftr-464	2703	46	if	if	SCONJ
ftr-464	2703	47	the	the	DET
ftr-464	2703	48	foreign	foreign	ADJ
ftr-464	2703	49	plan	plan	NOUN
ftr-464	2703	50	is	be	AUX
ftr-464	2703	51	not	not	PART
ftr-464	2703	52	a	a	DET
ftr-464	2703	53	home	home	NOUN
ftr-464	2703	54	country	country	NOUN
ftr-464	2703	55	plan	plan	NOUN
ftr-464	2703	56	in	in	ADP
ftr-464	2703	57	which	which	PRON
ftr-464	2703	58	the	the	DET
ftr-464	2703	59	employee	employee	NOUN
ftr-464	2703	60	has	have	AUX
ftr-464	2703	61	previously	previously	ADV
ftr-464	2703	62	participated	participate	VERB
ftr-464	2703	63	(	(	PUNCT
ftr-464	2703	64	as	as	SCONJ
ftr-464	2703	65	required	require	VERB
ftr-464	2703	66	by	by	ADP
ftr-464	2703	67	1996	1996	NUM
ftr-464	2703	68	u.s	u.s	PROPN
ftr-464	2703	69	.	.	PROPN
ftr-464	2703	70	model	model	PROPN
ftr-464	2703	71	,	,	PUNCT
ftr-464	2703	72	article	article	NOUN
ftr-464	2703	73	18	18	NUM
ftr-464	2703	74	paragraph	paragraph	NOUN
ftr-464	2703	75	6	6	NUM
ftr-464	2703	76	)	)	PUNCT
ftr-464	2703	77	.	.	PUNCT
ftr-464	2704	1	however	however	ADV
ftr-464	2704	2	,	,	PUNCT
ftr-464	2704	3	this	this	DET
ftr-464	2704	4	effect	effect	NOUN
ftr-464	2704	5	may	may	AUX
ftr-464	2704	6	not	not	PART
ftr-464	2704	7	be	be	AUX
ftr-464	2704	8	as	as	ADV
ftr-464	2704	9	significant	significant	ADJ
ftr-464	2704	10	as	as	SCONJ
ftr-464	2704	11	it	it	PRON
ftr-464	2704	12	first	first	ADV
ftr-464	2704	13	appears	appear	VERB
ftr-464	2704	14	.	.	PUNCT
ftr-464	2705	1	the	the	DET
ftr-464	2705	2	u.s	u.s	PROPN
ftr-464	2705	3	.	.	PROPN
ftr-464	2705	4	would	would	AUX
ftr-464	2705	5	retain	retain	VERB
ftr-464	2705	6	the	the	DET
ftr-464	2705	7	opportunity	opportunity	NOUN
ftr-464	2705	8	to	to	PART
ftr-464	2705	9	tax	tax	VERB
ftr-464	2705	10	the	the	DET
ftr-464	2705	11	eventual	eventual	ADJ
ftr-464	2705	12	distribution	distribution	NOUN
ftr-464	2705	13	from	from	ADP
ftr-464	2705	14	the	the	DET
ftr-464	2705	15	plan	plan	NOUN
ftr-464	2705	16	unless	unless	SCONJ
ftr-464	2705	17	the	the	DET
ftr-464	2705	18	participant	participant	NOUN
ftr-464	2705	19	's	's	PART
ftr-464	2705	20	residence	residence	NOUN
ftr-464	2705	21	at	at	ADP
ftr-464	2705	22	that	that	DET
ftr-464	2705	23	time	time	NOUN
ftr-464	2705	24	is	be	AUX
ftr-464	2705	25	in	in	ADP
ftr-464	2705	26	a	a	DET
ftr-464	2705	27	foreign	foreign	ADJ
ftr-464	2705	28	country	country	NOUN
ftr-464	2705	29	that	that	PRON
ftr-464	2705	30	is	be	AUX
ftr-464	2705	31	a	a	DET
ftr-464	2705	32	treaty	treaty	NOUN
ftr-464	2705	33	partner	partner	NOUN
ftr-464	2705	34	.	.	PUNCT
ftr-464	2706	1	moreover	moreover	ADV
ftr-464	2706	2	,	,	PUNCT
ftr-464	2706	3	the	the	DET
ftr-464	2706	4	savings	saving	NOUN
ftr-464	2706	5	clause	clause	NOUN
ftr-464	2706	6	could	could	AUX
ftr-464	2706	7	preserve	preserve	VERB
ftr-464	2706	8	u.s	u.s	PROPN
ftr-464	2706	9	.	.	PROPN
ftr-464	2706	10	taxation	taxation	NOUN
ftr-464	2706	11	at	at	ADP
ftr-464	2706	12	the	the	DET
ftr-464	2706	13	time	time	NOUN
ftr-464	2706	14	of	of	ADP
ftr-464	2706	15	distribution	distribution	NOUN
ftr-464	2706	16	if	if	SCONJ
ftr-464	2706	17	the	the	DET
ftr-464	2706	18	participant	participant	NOUN
ftr-464	2706	19	is	be	AUX
ftr-464	2706	20	a	a	DET
ftr-464	2706	21	u.s	u.s	PROPN
ftr-464	2706	22	.	.	PROPN
ftr-464	2706	23	citizen	citizen	PROPN
ftr-464	2706	24	.	.	PUNCT
ftr-464	2707	1	this	this	DET
ftr-464	2707	2	proposal	proposal	NOUN
ftr-464	2707	3	and	and	CCONJ
ftr-464	2707	4	the	the	DET
ftr-464	2707	5	proposals	proposal	NOUN
ftr-464	2707	6	for	for	ADP
ftr-464	2707	7	improvement	improvement	NOUN
ftr-464	2707	8	of	of	ADP
ftr-464	2707	9	u.s	u.s	PROPN
ftr-464	2707	10	.	.	PROPN
ftr-464	2707	11	residencebased	residencebase	VERB
ftr-464	2707	12	taxation	taxation	NOUN
ftr-464	2707	13	of	of	ADP
ftr-464	2707	14	beneficiaries	beneficiary	NOUN
ftr-464	2707	15	of	of	ADP
ftr-464	2707	16	foreign	foreign	ADJ
ftr-464	2707	17	pension	pension	NOUN
ftr-464	2707	18	plans386	plans386	NOUN
ftr-464	2707	19	are	be	AUX
ftr-464	2707	20	depicted	depict	VERB
ftr-464	2707	21	in	in	ADP
ftr-464	2707	22	386	386	NUM
ftr-464	2707	23	.	.	PUNCT
ftr-464	2708	1	see	see	VERB
ftr-464	2708	2	supra	supra	PROPN
ftr-464	2708	3	part	part	PROPN
ftr-464	2708	4	iv.e	iv.e	PROPN
ftr-464	2708	5	.	.	PUNCT
ftr-464	2709	1	[	[	X
ftr-464	2709	2	vol	vol	NOUN
ftr-464	2709	3	3:6	3:6	NUM
ftr-464	2709	4	1996	1996	NUM
ftr-464	2709	5	]	]	PUNCT
ftr-464	2709	6	u.s	u.s	PROPN
ftr-464	2709	7	.	.	PROPN
ftr-464	2709	8	income	income	NOUN
ftr-464	2709	9	taxation	taxation	NOUN
ftr-464	2709	10	of	of	ADP
ftr-464	2709	11	cross	cross	ADJ
ftr-464	2709	12	-	-	ADJ
ftr-464	2709	13	border	border	ADJ
ftr-464	2709	14	pensions	pension	NOUN
ftr-464	2709	15	357	357	NUM
ftr-464	2709	16	bold	bold	ADJ
ftr-464	2709	17	(	(	PUNCT
ftr-464	2709	18	to	to	PART
ftr-464	2709	19	contrast	contrast	VERB
ftr-464	2709	20	with	with	ADP
ftr-464	2709	21	the	the	DET
ftr-464	2709	22	depiction	depiction	NOUN
ftr-464	2709	23	of	of	ADP
ftr-464	2709	24	current	current	ADJ
ftr-464	2709	25	law	law	NOUN
ftr-464	2709	26	)	)	PUNCT
ftr-464	2709	27	in	in	ADP
ftr-464	2709	28	tables	table	NOUN
ftr-464	2709	29	1	1	NUM
ftr-464	2709	30	-	-	PUNCT
ftr-464	2709	31	a	a	PRON
ftr-464	2709	32	,	,	PUNCT
ftr-464	2709	33	page	page	NOUN
ftr-464	2709	34	362	362	NUM
ftr-464	2709	35	,	,	PUNCT
ftr-464	2709	36	and	and	CCONJ
ftr-464	2709	37	2	2	NUM
ftr-464	2709	38	-	-	PUNCT
ftr-464	2709	39	a	a	PRON
ftr-464	2709	40	,	,	PUNCT
ftr-464	2709	41	page	page	NOUN
ftr-464	2709	42	364	364	NUM
ftr-464	2709	43	.	.	PUNCT
ftr-464	2710	1	florida	florida	PROPN
ftr-464	2710	2	tax	tax	PROPN
ftr-464	2710	3	review	review	NOUN
ftr-464	2710	4	table	table	NOUN
ftr-464	2710	5	1	1	NUM
ftr-464	2710	6	"	"	PUNCT
ftr-464	2710	7	nonresident	nonresident	ADJ
ftr-464	2710	8	alien	alien	ADJ
ftr-464	2710	9	employee	employee	NOUN
ftr-464	2710	10	:	:	PUNCT
ftr-464	2710	11	services	service	NOUN
ftr-464	2710	12	performed	perform	VERB
ftr-464	2710	13	in	in	ADP
ftr-464	2710	14	the	the	DET
ftr-464	2710	15	u.s	u.s	PROPN
ftr-464	2710	16	.	.	PROPN
ftr-464	2710	17	type	type	NOUN
ftr-464	2710	18	of	of	ADP
ftr-464	2710	19	plan	plan	NOUN
ftr-464	2710	20	1	1	NUM
ftr-464	2710	21	.	.	PUNCT
ftr-464	2711	1	unfunded	unfunded	ADJ
ftr-464	2711	2	deferred	defer	VERB
ftr-464	2711	3	compensation	compensation	NOUN
ftr-464	2711	4	2	2	NUM
ftr-464	2711	5	.	.	PUNCT
ftr-464	2711	6	u.s	u.s	PROPN
ftr-464	2711	7	.	.	PROPN
ftr-464	2711	8	qualified	qualified	ADJ
ftr-464	2711	9	plan	plan	NOUN
ftr-464	2711	10	3	3	X
ftr-464	2711	11	.	.	PUNCT
ftr-464	2711	12	u.s	u.s	PROPN
ftr-464	2711	13	.	.	PROPN
ftr-464	2711	14	nonqualified	nonqualifie	VERB
ftr-464	2711	15	funded	fund	VERB
ftr-464	2711	16	plan	plan	NOUN
ftr-464	2711	17	4	4	NUM
ftr-464	2711	18	.	.	PUNCT
ftr-464	2712	1	foreign	foreign	ADJ
ftr-464	2712	2	funded	fund	VERB
ftr-464	2712	3	plan	plan	NOUN
ftr-464	2712	4	treatment	treatment	NOUN
ftr-464	2712	5	under	under	ADP
ftr-464	2712	6	code	code	NOUN
ftr-464	2712	7	eet	eet	X
ftr-464	2712	8	.	.	PUNCT
ftr-464	2712	9	*	*	PUNCT
ftr-464	2713	1	entire	entire	ADJ
ftr-464	2713	2	distribution	distribution	NOUN
ftr-464	2713	3	treated	treat	VERB
ftr-464	2713	4	as	as	ADP
ftr-464	2713	5	effectively	effectively	ADV
ftr-464	2713	6	connected	connected	ADJ
ftr-464	2713	7	income	income	NOUN
ftr-464	2713	8	.	.	PUNCT
ftr-464	2714	1	eet	eet	PROPN
ftr-464	2714	2	.	.	PUNCT
ftr-464	2715	1	*	*	PUNCT
ftr-464	2715	2	at	at	ADP
ftr-464	2715	3	time	time	NOUN
ftr-464	2715	4	of	of	ADP
ftr-464	2715	5	distribution	distribution	NOUN
ftr-464	2715	6	,	,	PUNCT
ftr-464	2715	7	compensation	compensation	NOUN
ftr-464	2715	8	element	element	NOUN
ftr-464	2715	9	is	be	AUX
ftr-464	2715	10	taxed	tax	VERB
ftr-464	2715	11	as	as	ADP
ftr-464	2715	12	effectively	effectively	ADV
ftr-464	2715	13	connected	connected	ADJ
ftr-464	2715	14	income	income	NOUN
ftr-464	2715	15	,	,	PUNCT
ftr-464	2715	16	and	and	CCONJ
ftr-464	2715	17	accretion	accretion	NOUN
ftr-464	2715	18	is	be	AUX
ftr-464	2715	19	taxed	tax	VERB
ftr-464	2715	20	at	at	ADP
ftr-464	2715	21	30	30	NUM
ftr-464	2715	22	%	%	NOUN
ftr-464	2715	23	rate	rate	NOUN
ftr-464	2715	24	.	.	PUNCT
ftr-464	2716	1	tet	tet	NOUN
ftr-464	2716	2	.	.	PUNCT
ftr-464	2717	1	*	*	PUNCT
ftr-464	2717	2	contributions	contribution	NOUN
ftr-464	2717	3	taxed	tax	VERB
ftr-464	2717	4	as	as	ADP
ftr-464	2717	5	effectively	effectively	ADV
ftr-464	2717	6	connected	connected	ADJ
ftr-464	2717	7	income	income	NOUN
ftr-464	2717	8	;	;	PUNCT
ftr-464	2717	9	accretion	accretion	NOUN
ftr-464	2717	10	taxed	tax	VERB
ftr-464	2717	11	at	at	ADP
ftr-464	2717	12	30	30	NUM
ftr-464	2717	13	%	%	NOUN
ftr-464	2717	14	on	on	ADP
ftr-464	2717	15	distribution	distribution	NOUN
ftr-464	2717	16	(	(	PUNCT
ftr-464	2717	17	or	or	CCONJ
ftr-464	2717	18	on	on	ADP
ftr-464	2717	19	accrual	accrual	ADJ
ftr-464	2717	20	if	if	SCONJ
ftr-464	2717	21	highly	highly	ADV
ftr-464	2717	22	compensated	compensate	VERB
ftr-464	2717	23	employee	employee	NOUN
ftr-464	2717	24	)	)	PUNCT
ftr-464	2717	25	.	.	PUNCT
ftr-464	2718	1	tee	tee	NOUN
ftr-464	2718	2	.	.	PUNCT
ftr-464	2719	1	*	*	PUNCT
ftr-464	2719	2	contributions	contribution	NOUN
ftr-464	2719	3	taxed	tax	VERB
ftr-464	2719	4	as	as	ADP
ftr-464	2719	5	effectively	effectively	ADV
ftr-464	2719	6	connected	connected	ADJ
ftr-464	2719	7	income	income	NOUN
ftr-464	2719	8	.	.	PUNCT
ftr-464	2720	1	treatment	treatment	NOUN
ftr-464	2720	2	under	under	ADP
ftr-464	2720	3	u.s	u.s	PROPN
ftr-464	2720	4	.	.	PROPN
ftr-464	2720	5	models	model	NOUN
ftr-464	2720	6	no	no	DET
ftr-464	2720	7	change	change	NOUN
ftr-464	2720	8	(	(	PUNCT
ftr-464	2720	9	except	except	SCONJ
ftr-464	2720	10	that	that	DET
ftr-464	2720	11	distribution	distribution	NOUN
ftr-464	2720	12	is	be	AUX
ftr-464	2720	13	exempt	exempt	ADJ
ftr-464	2720	14	if	if	SCONJ
ftr-464	2720	15	it	it	PRON
ftr-464	2720	16	qualifies	qualify	VERB
ftr-464	2720	17	as	as	ADP
ftr-464	2720	18	pension	pension	NOUN
ftr-464	2720	19	or	or	CCONJ
ftr-464	2720	20	meets	meet	VERB
ftr-464	2720	21	business	business	NOUN
ftr-464	2720	22	traveler	traveler	NOUN
ftr-464	2720	23	exemption	exemption	NOUN
ftr-464	2720	24	of	of	ADP
ftr-464	2720	25	dependent	dependent	ADJ
ftr-464	2720	26	services	service	NOUN
ftr-464	2720	27	article	article	NOUN
ftr-464	2720	28	)	)	PUNCT
ftr-464	2720	29	.	.	PUNCT
ftr-464	2721	1	eee	eee	NOUN
ftr-464	2721	2	.	.	PUNCT
ftr-464	2721	3	*	*	PUNCT
ftr-464	2722	1	the	the	DET
ftr-464	2722	2	pension	pension	NOUN
ftr-464	2722	3	article	article	NOUN
ftr-464	2722	4	bars	bar	VERB
ftr-464	2722	5	u.s	u.s	PROPN
ftr-464	2722	6	.	.	PROPN
ftr-464	2722	7	tax	tax	NOUN
ftr-464	2722	8	on	on	ADP
ftr-464	2722	9	distribution	distribution	NOUN
ftr-464	2722	10	.	.	PUNCT
ftr-464	2723	1	tee	tee	NOUN
ftr-464	2723	2	.	.	PUNCT
ftr-464	2723	3	*	*	PUNCT
ftr-464	2724	1	the	the	DET
ftr-464	2724	2	pension	pension	NOUN
ftr-464	2724	3	article	article	NOUN
ftr-464	2724	4	may	may	AUX
ftr-464	2724	5	bar	bar	VERB
ftr-464	2724	6	u.s	u.s	PROPN
ftr-464	2724	7	.	.	PROPN
ftr-464	2724	8	taxation	taxation	NOUN
ftr-464	2724	9	of	of	ADP
ftr-464	2724	10	accretion	accretion	NOUN
ftr-464	2724	11	on	on	ADP
ftr-464	2724	12	distribution	distribution	NOUN
ftr-464	2724	13	.	.	PUNCT
ftr-464	2725	1	no	no	DET
ftr-464	2725	2	change	change	NOUN
ftr-464	2725	3	under	under	ADP
ftr-464	2725	4	1981	1981	NUM
ftr-464	2725	5	model	model	NOUN
ftr-464	2725	6	.	.	PUNCT
ftr-464	2726	1	under	under	ADP
ftr-464	2726	2	1996	1996	NUM
ftr-464	2726	3	model	model	NOUN
ftr-464	2726	4	,	,	PUNCT
ftr-464	2726	5	contributions	contribution	NOUN
ftr-464	2726	6	to	to	ADP
ftr-464	2726	7	home	home	NOUN
ftr-464	2726	8	country	country	NOUN
ftr-464	2726	9	plan	plan	NOUN
ftr-464	2726	10	may	may	AUX
ftr-464	2726	11	be	be	AUX
ftr-464	2726	12	exempt	exempt	ADJ
ftr-464	2726	13	,	,	PUNCT
ftr-464	2726	14	if	if	SCONJ
ftr-464	2726	15	employee	employee	NOUN
ftr-464	2726	16	already	already	ADV
ftr-464	2726	17	participated	participate	VERB
ftr-464	2726	18	in	in	ADP
ftr-464	2726	19	plan	plan	NOUN
ftr-464	2726	20	.	.	PUNCT
ftr-464	2727	1	*	*	PUNCT
ftr-464	2727	2	in	in	ADP
ftr-464	2727	3	the	the	DET
ftr-464	2727	4	terminology	terminology	NOUN
ftr-464	2727	5	of	of	ADP
ftr-464	2727	6	andrew	andrew	PROPN
ftr-464	2727	7	dilnot	dilnot	PROPN
ftr-464	2727	8	,	,	PUNCT
ftr-464	2727	9	see	see	VERB
ftr-464	2727	10	supra	supra	PROPN
ftr-464	2727	11	notes	note	VERB
ftr-464	2727	12	67	67	NUM
ftr-464	2727	13	-	-	SYM
ftr-464	2727	14	71	71	NUM
ftr-464	2727	15	and	and	CCONJ
ftr-464	2727	16	accompanying	accompany	VERB
ftr-464	2727	17	text	text	NOUN
ftr-464	2727	18	,	,	PUNCT
ftr-464	2727	19	a	a	DET
ftr-464	2727	20	pension	pension	NOUN
ftr-464	2727	21	tax	tax	NOUN
ftr-464	2727	22	regime	regime	NOUN
ftr-464	2727	23	can	can	AUX
ftr-464	2727	24	be	be	AUX
ftr-464	2727	25	described	describe	VERB
ftr-464	2727	26	by	by	ADP
ftr-464	2727	27	a	a	DET
ftr-464	2727	28	three	three	NUM
ftr-464	2727	29	letter	letter	NOUN
ftr-464	2727	30	acronym	acronym	NOUN
ftr-464	2727	31	,	,	PUNCT
ftr-464	2727	32	referring	refer	VERB
ftr-464	2727	33	to	to	ADP
ftr-464	2727	34	its	its	PRON
ftr-464	2727	35	status	status	NOUN
ftr-464	2727	36	as	as	ADP
ftr-464	2727	37	"	"	PUNCT
ftr-464	2727	38	exempt	exempt	ADJ
ftr-464	2727	39	"	"	PUNCT
ftr-464	2727	40	(	(	PUNCT
ftr-464	2727	41	e	e	NOUN
ftr-464	2727	42	)	)	PUNCT
ftr-464	2727	43	or	or	CCONJ
ftr-464	2727	44	"	"	PUNCT
ftr-464	2727	45	taxable	taxable	ADJ
ftr-464	2727	46	"	"	PUNCT
ftr-464	2727	47	(	(	PUNCT
ftr-464	2727	48	t	t	NOUN
ftr-464	2727	49	)	)	PUNCT
ftr-464	2727	50	at	at	ADP
ftr-464	2727	51	each	each	PRON
ftr-464	2727	52	of	of	ADP
ftr-464	2727	53	three	three	NUM
ftr-464	2727	54	points	point	NOUN
ftr-464	2727	55	in	in	ADP
ftr-464	2727	56	time	time	NOUN
ftr-464	2727	57	:	:	PUNCT
ftr-464	2727	58	the	the	DET
ftr-464	2727	59	time	time	NOUN
ftr-464	2727	60	of	of	ADP
ftr-464	2727	61	contribution	contribution	NOUN
ftr-464	2727	62	,	,	PUNCT
ftr-464	2727	63	the	the	DET
ftr-464	2727	64	time	time	NOUN
ftr-464	2727	65	when	when	SCONJ
ftr-464	2727	66	earnings	earning	NOUN
ftr-464	2727	67	are	be	AUX
ftr-464	2727	68	derived	derive	VERB
ftr-464	2727	69	in	in	ADP
ftr-464	2727	70	the	the	DET
ftr-464	2727	71	plan	plan	NOUN
ftr-464	2727	72	,	,	PUNCT
ftr-464	2727	73	and	and	CCONJ
ftr-464	2727	74	the	the	DET
ftr-464	2727	75	time	time	NOUN
ftr-464	2727	76	of	of	ADP
ftr-464	2727	77	distribution	distribution	NOUN
ftr-464	2727	78	.	.	PUNCT
ftr-464	2728	1	thus	thus	ADV
ftr-464	2728	2	,	,	PUNCT
ftr-464	2728	3	for	for	ADP
ftr-464	2728	4	example	example	NOUN
ftr-464	2728	5	,	,	PUNCT
ftr-464	2728	6	"	"	PUNCT
ftr-464	2728	7	eet	eet	X
ftr-464	2728	8	"	"	PUNCT
ftr-464	2728	9	refers	refer	VERB
ftr-464	2728	10	to	to	ADP
ftr-464	2728	11	a	a	DET
ftr-464	2728	12	tax	tax	NOUN
ftr-464	2728	13	regime	regime	NOUN
ftr-464	2728	14	of	of	ADP
ftr-464	2728	15	exemption	exemption	NOUN
ftr-464	2728	16	from	from	ADP
ftr-464	2728	17	tax	tax	NOUN
ftr-464	2728	18	at	at	ADP
ftr-464	2728	19	time	time	NOUN
ftr-464	2728	20	of	of	ADP
ftr-464	2728	21	contribution	contribution	NOUN
ftr-464	2728	22	;	;	PUNCT
ftr-464	2728	23	exemption	exemption	NOUN
ftr-464	2728	24	when	when	SCONJ
ftr-464	2728	25	earnings	earning	NOUN
ftr-464	2728	26	are	be	AUX
ftr-464	2728	27	derived	derive	VERB
ftr-464	2728	28	,	,	PUNCT
ftr-464	2728	29	and	and	CCONJ
ftr-464	2728	30	full	full	ADJ
ftr-464	2728	31	taxation	taxation	NOUN
ftr-464	2728	32	at	at	ADP
ftr-464	2728	33	the	the	DET
ftr-464	2728	34	time	time	NOUN
ftr-464	2728	35	of	of	ADP
ftr-464	2728	36	distribution	distribution	NOUN
ftr-464	2728	37	;	;	PUNCT
ftr-464	2728	38	"	"	PUNCT
ftr-464	2728	39	eee	eee	NOUN
ftr-464	2728	40	"	"	PUNCT
ftr-464	2728	41	refers	refer	VERB
ftr-464	2728	42	to	to	ADP
ftr-464	2728	43	a	a	DET
ftr-464	2728	44	regime	regime	NOUN
ftr-464	2728	45	of	of	ADP
ftr-464	2728	46	exemption	exemption	NOUN
ftr-464	2728	47	throughout	throughout	ADV
ftr-464	2728	48	;	;	PUNCT
ftr-464	2728	49	'	'	PUNCT
ftr-464	2728	50	tb	tb	NOUN
ftr-464	2728	51	"	"	PUNCT
ftr-464	2728	52	refers	refer	VERB
ftr-464	2728	53	to	to	ADP
ftr-464	2728	54	a	a	DET
ftr-464	2728	55	regime	regime	NOUN
ftr-464	2728	56	of	of	ADP
ftr-464	2728	57	taxation	taxation	NOUN
ftr-464	2728	58	at	at	ADP
ftr-464	2728	59	the	the	DET
ftr-464	2728	60	point	point	NOUN
ftr-464	2728	61	of	of	ADP
ftr-464	2728	62	contribution	contribution	NOUN
ftr-464	2728	63	and	and	CCONJ
ftr-464	2728	64	at	at	ADP
ftr-464	2728	65	the	the	DET
ftr-464	2728	66	time	time	NOUN
ftr-464	2728	67	of	of	ADP
ftr-464	2728	68	distribution	distribution	NOUN
ftr-464	2728	69	.	.	PUNCT
ftr-464	2729	1	[	[	X
ftr-464	2729	2	vol	vol	NOUN
ftr-464	2729	3	3:6	3:6	NUM
ftr-464	2729	4	1996	1996	NUM
ftr-464	2729	5	]	]	PUNCT
ftr-464	2729	6	u.s	u.s	PROPN
ftr-464	2729	7	.	.	PROPN
ftr-464	2729	8	income	income	NOUN
ftr-464	2729	9	taxation	taxation	NOUN
ftr-464	2729	10	of	of	ADP
ftr-464	2729	11	cross	cross	ADJ
ftr-464	2729	12	-	-	ADJ
ftr-464	2729	13	border	border	ADJ
ftr-464	2729	14	pensions	pension	NOUN
ftr-464	2729	15	(	(	PUNCT
ftr-464	2729	16	table	table	NOUN
ftr-464	2729	17	1	1	NUM
ftr-464	2729	18	continued	continued	ADJ
ftr-464	2729	19	)	)	PUNCT
ftr-464	2729	20	nonresident	nonresident	ADJ
ftr-464	2729	21	alien	alien	ADJ
ftr-464	2729	22	employee	employee	NOUN
ftr-464	2729	23	:	:	PUNCT
ftr-464	2729	24	services	service	NOUN
ftr-464	2729	25	performed	perform	VERB
ftr-464	2729	26	outside	outside	ADP
ftr-464	2729	27	u.s	u.s	PROPN
ftr-464	2729	28	.	.	PROPN
ftr-464	2729	29	type	type	NOUN
ftr-464	2729	30	of	of	ADP
ftr-464	2729	31	plan	plan	NOUN
ftr-464	2729	32	5	5	NUM
ftr-464	2729	33	.	.	PUNCT
ftr-464	2729	34	u.s	u.s	PROPN
ftr-464	2729	35	.	.	PROPN
ftr-464	2729	36	qualified	qualified	PROPN
ftr-464	2729	37	plan	plan	NOUN
ftr-464	2729	38	6	6	NUM
ftr-464	2729	39	.	.	PUNCT
ftr-464	2730	1	u.s	u.s	PROPN
ftr-464	2730	2	.	.	PROPN
ftr-464	2730	3	nonqualified	nonqualifie	VERB
ftr-464	2730	4	funded	fund	VERB
ftr-464	2730	5	plan	plan	NOUN
ftr-464	2730	6	treatment	treatment	NOUN
ftr-464	2730	7	under	under	ADP
ftr-464	2730	8	code	code	NOUN
ftr-464	2730	9	eet	eet	X
ftr-464	2730	10	.	.	PUNCT
ftr-464	2731	1	*	*	NOUN
ftr-464	2731	2	accretion	accretion	NOUN
ftr-464	2731	3	taxed	tax	VERB
ftr-464	2731	4	on	on	ADP
ftr-464	2731	5	distribution	distribution	NOUN
ftr-464	2731	6	,	,	PUNCT
ftr-464	2731	7	unless	unless	SCONJ
ftr-464	2731	8	exempted	exempt	VERB
ftr-464	2731	9	by	by	ADP
ftr-464	2731	10	§	§	PROPN
ftr-464	2731	11	871(f	871(f	PROPN
ftr-464	2731	12	)	)	PUNCT
ftr-464	2731	13	.	.	PUNCT
ftr-464	2732	1	eet	eet	X
ftr-464	2732	2	.	.	PUNCT
ftr-464	2733	1	*	*	NOUN
ftr-464	2733	2	accretion	accretion	NOUN
ftr-464	2733	3	taxed	tax	VERB
ftr-464	2733	4	on	on	ADP
ftr-464	2733	5	distribution	distribution	NOUN
ftr-464	2733	6	(	(	PUNCT
ftr-464	2733	7	or	or	CCONJ
ftr-464	2733	8	on	on	ADP
ftr-464	2733	9	accrual	accrual	ADJ
ftr-464	2733	10	,	,	PUNCT
ftr-464	2733	11	if	if	SCONJ
ftr-464	2733	12	highly	highly	ADV
ftr-464	2733	13	compensated	compensate	VERB
ftr-464	2733	14	employee	employee	NOUN
ftr-464	2733	15	)	)	PUNCT
ftr-464	2733	16	.	.	PUNCT
ftr-464	2734	1	treatment	treatment	NOUN
ftr-464	2734	2	under	under	ADP
ftr-464	2734	3	u.s	u.s	PROPN
ftr-464	2734	4	.	.	PROPN
ftr-464	2734	5	models	model	NOUN
ftr-464	2734	6	eee	eee	NOUN
ftr-464	2734	7	.	.	PUNCT
ftr-464	2734	8	*	*	PUNCT
ftr-464	2734	9	treaty	treaty	NOUN
ftr-464	2734	10	bars	bar	VERB
ftr-464	2734	11	u.s	u.s	PROPN
ftr-464	2734	12	.	.	PROPN
ftr-464	2734	13	taxation	taxation	NOUN
ftr-464	2734	14	of	of	ADP
ftr-464	2734	15	distribution	distribution	NOUN
ftr-464	2734	16	.	.	PUNCT
ftr-464	2735	1	eee	eee	NOUN
ftr-464	2735	2	.	.	PUNCT
ftr-464	2735	3	*	*	PUNCT
ftr-464	2735	4	treaty	treaty	NOUN
ftr-464	2735	5	may	may	AUX
ftr-464	2735	6	bar	bar	VERB
ftr-464	2735	7	taxation	taxation	NOUN
ftr-464	2735	8	of	of	ADP
ftr-464	2735	9	accretion	accretion	NOUN
ftr-464	2735	10	on	on	ADP
ftr-464	2735	11	distribution	distribution	NOUN
ftr-464	2735	12	.	.	PUNCT
ftr-464	2736	1	florida	florida	PROPN
ftr-464	2736	2	tax	tax	PROPN
ftr-464	2736	3	review	review	NOUN
ftr-464	2736	4	table	table	NOUN
ftr-464	2736	5	2	2	NUM
ftr-464	2736	6	u.s	u.s	PROPN
ftr-464	2736	7	.	.	PROPN
ftr-464	2736	8	citizen	citizen	PROPN
ftr-464	2736	9	or	or	CCONJ
ftr-464	2736	10	resident	resident	NOUN
ftr-464	2736	11	at	at	ADP
ftr-464	2736	12	time	time	NOUN
ftr-464	2736	13	of	of	ADP
ftr-464	2736	14	distribution	distribution	NOUN
ftr-464	2736	15	:	:	PUNCT
ftr-464	2736	16	services	service	NOUN
ftr-464	2736	17	performed	perform	VERB
ftr-464	2736	18	outside	outside	ADP
ftr-464	2736	19	u.s	u.s	PROPN
ftr-464	2736	20	.	.	PROPN
ftr-464	2736	21	u.s	u.s	PROPN
ftr-464	2736	22	.	.	PROPN
ftr-464	2736	23	citizen	citizen	PROPN
ftr-464	2736	24	or	or	CCONJ
ftr-464	2736	25	resident	resident	NOUN
ftr-464	2736	26	at	at	ADP
ftr-464	2736	27	all	all	DET
ftr-464	2736	28	times	time	NOUN
ftr-464	2736	29	type	type	NOUN
ftr-464	2736	30	of	of	ADP
ftr-464	2736	31	plan	plan	NOUN
ftr-464	2736	32	7	7	NUM
ftr-464	2736	33	.	.	PUNCT
ftr-464	2736	34	unfunded	unfunded	ADJ
ftr-464	2736	35	deferred	defer	VERB
ftr-464	2736	36	compensation	compensation	NOUN
ftr-464	2736	37	8	8	NUM
ftr-464	2736	38	.	.	PUNCT
ftr-464	2737	1	foreign	foreign	ADJ
ftr-464	2737	2	funded	fund	VERB
ftr-464	2737	3	plan	plan	NOUN
ftr-464	2737	4	treatment	treatment	NOUN
ftr-464	2737	5	under	under	ADP
ftr-464	2737	6	code	code	NOUN
ftr-464	2737	7	eet	eet	X
ftr-464	2737	8	.	.	PUNCT
ftr-464	2738	1	*	*	PUNCT
ftr-464	2738	2	distribution	distribution	NOUN
ftr-464	2738	3	is	be	AUX
ftr-464	2738	4	taxable	taxable	ADJ
ftr-464	2738	5	as	as	ADP
ftr-464	2738	6	foreign	foreign	ADJ
ftr-464	2738	7	source	source	NOUN
ftr-464	2738	8	compensation	compensation	NOUN
ftr-464	2738	9	.	.	PUNCT
ftr-464	2739	1	tet	tet	NOUN
ftr-464	2739	2	.	.	PUNCT
ftr-464	2739	3	*	*	PUNCT
ftr-464	2740	1	because	because	SCONJ
ftr-464	2740	2	plan	plan	NOUN
ftr-464	2740	3	is	be	AUX
ftr-464	2740	4	nonqualified	nonqualifie	VERB
ftr-464	2740	5	,	,	PUNCT
ftr-464	2740	6	contributions	contribution	NOUN
ftr-464	2740	7	are	be	AUX
ftr-464	2740	8	taxed	tax	VERB
ftr-464	2740	9	;	;	PUNCT
ftr-464	2740	10	accretion	accretion	NOUN
ftr-464	2740	11	taxed	tax	VERB
ftr-464	2740	12	on	on	ADP
ftr-464	2740	13	distribution	distribution	NOUN
ftr-464	2740	14	(	(	PUNCT
ftr-464	2740	15	or	or	CCONJ
ftr-464	2740	16	on	on	ADP
ftr-464	2740	17	accrual	accrual	ADJ
ftr-464	2740	18	,	,	PUNCT
ftr-464	2740	19	if	if	SCONJ
ftr-464	2740	20	highly	highly	ADV
ftr-464	2740	21	compensated	compensate	VERB
ftr-464	2740	22	employee	employee	NOUN
ftr-464	2740	23	)	)	PUNCT
ftr-464	2740	24	.	.	PUNCT
ftr-464	2741	1	treatment	treatment	NOUN
ftr-464	2741	2	under	under	ADP
ftr-464	2741	3	u.s	u.s	PROPN
ftr-464	2741	4	.	.	PROPN
ftr-464	2741	5	models	model	NOUN
ftr-464	2741	6	no	no	DET
ftr-464	2741	7	change	change	NOUN
ftr-464	2741	8	under	under	ADP
ftr-464	2741	9	1981	1981	NUM
ftr-464	2741	10	model	model	NOUN
ftr-464	2741	11	.	.	PUNCT
ftr-464	2742	1	under	under	ADP
ftr-464	2742	2	1996	1996	NUM
ftr-464	2742	3	model	model	NOUN
ftr-464	2742	4	,	,	PUNCT
ftr-464	2742	5	any	any	DET
ftr-464	2742	6	payment	payment	NOUN
ftr-464	2742	7	classified	classify	VERB
ftr-464	2742	8	as	as	SCONJ
ftr-464	2742	9	pension	pension	NOUN
ftr-464	2742	10	is	be	AUX
ftr-464	2742	11	exempt	exempt	ADJ
ftr-464	2742	12	to	to	PART
ftr-464	2742	13	extent	extent	VERB
ftr-464	2742	14	previously	previously	ADV
ftr-464	2742	15	taxed	tax	VERB
ftr-464	2742	16	by	by	ADP
ftr-464	2742	17	other	other	ADJ
ftr-464	2742	18	country	country	NOUN
ftr-464	2742	19	.	.	PUNCT
ftr-464	2743	1	no	no	DET
ftr-464	2743	2	change	change	NOUN
ftr-464	2743	3	under	under	ADP
ftr-464	2743	4	1981	1981	NUM
ftr-464	2743	5	model	model	NOUN
ftr-464	2743	6	.	.	PUNCT
ftr-464	2744	1	under	under	ADP
ftr-464	2744	2	1996	1996	NUM
ftr-464	2744	3	model	model	NOUN
ftr-464	2744	4	,	,	PUNCT
ftr-464	2744	5	on	on	ADP
ftr-464	2744	6	distribution	distribution	NOUN
ftr-464	2744	7	u.s	u.s	PROPN
ftr-464	2744	8	.	.	PROPN
ftr-464	2744	9	tax	tax	NOUN
ftr-464	2744	10	is	be	AUX
ftr-464	2744	11	barred	bar	VERB
ftr-464	2744	12	to	to	ADP
ftr-464	2744	13	extent	extent	NOUN
ftr-464	2744	14	of	of	ADP
ftr-464	2744	15	amount	amount	NOUN
ftr-464	2744	16	previously	previously	ADV
ftr-464	2744	17	taxed	tax	VERB
ftr-464	2744	18	by	by	ADP
ftr-464	2744	19	other	other	ADJ
ftr-464	2744	20	country	country	NOUN
ftr-464	2744	21	.	.	PUNCT
ftr-464	2745	1	[	[	X
ftr-464	2745	2	vol	vol	NOUN
ftr-464	2745	3	3:6	3:6	NUM
ftr-464	2745	4	u.s	u.s	PROPN
ftr-464	2745	5	.	.	PROPN
ftr-464	2745	6	income	income	NOUN
ftr-464	2745	7	taxation	taxation	NOUN
ftr-464	2745	8	of	of	ADP
ftr-464	2745	9	cross	cross	ADJ
ftr-464	2745	10	-	-	ADJ
ftr-464	2745	11	border	border	ADJ
ftr-464	2745	12	pensions	pension	NOUN
ftr-464	2745	13	(	(	PUNCT
ftr-464	2745	14	table	table	NOUN
ftr-464	2745	15	2	2	NUM
ftr-464	2745	16	continued	continued	ADJ
ftr-464	2745	17	)	)	PUNCT
ftr-464	2745	18	nonresident	nonresident	ADJ
ftr-464	2745	19	alien	alien	NOUN
ftr-464	2745	20	at	at	ADP
ftr-464	2745	21	time	time	NOUN
ftr-464	2745	22	of	of	ADP
ftr-464	2745	23	accrual	accrual	ADJ
ftr-464	2745	24	;	;	PUNCT
ftr-464	2745	25	resident	resident	ADJ
ftr-464	2745	26	alien	alien	NOUN
ftr-464	2745	27	at	at	ADP
ftr-464	2745	28	time	time	NOUN
ftr-464	2745	29	of	of	ADP
ftr-464	2745	30	distribution	distribution	NOUN
ftr-464	2745	31	of	of	ADP
ftr-464	2745	32	benefits	benefit	NOUN
ftr-464	2745	33	type	type	NOUN
ftr-464	2745	34	of	of	ADP
ftr-464	2745	35	plan	plan	NOUN
ftr-464	2745	36	9	9	NUM
ftr-464	2745	37	.	.	PUNCT
ftr-464	2746	1	unfunded	unfunded	ADJ
ftr-464	2746	2	deferred	defer	VERB
ftr-464	2746	3	compensation	compensation	NOUN
ftr-464	2746	4	10	10	NUM
ftr-464	2746	5	.	.	PUNCT
ftr-464	2747	1	foreign	foreign	ADJ
ftr-464	2747	2	funded	fund	VERB
ftr-464	2747	3	plan	plan	NOUN
ftr-464	2747	4	treatment	treatment	NOUN
ftr-464	2747	5	under	under	ADP
ftr-464	2747	6	code	code	NOUN
ftr-464	2747	7	eet	eet	X
ftr-464	2747	8	.	.	PUNCT
ftr-464	2747	9	*	*	PUNCT
ftr-464	2747	10	entire	entire	ADJ
ftr-464	2747	11	distribution	distribution	NOUN
ftr-464	2747	12	is	be	AUX
ftr-464	2747	13	taxable	taxable	ADJ
ftr-464	2747	14	as	as	ADP
ftr-464	2747	15	foreign	foreign	ADJ
ftr-464	2747	16	source	source	NOUN
ftr-464	2747	17	compensation	compensation	NOUN
ftr-464	2747	18	.	.	PUNCT
ftr-464	2748	1	eee	eee	NOUN
ftr-464	2748	2	.	.	PUNCT
ftr-464	2749	1	*	*	PUNCT
ftr-464	2749	2	distribution	distribution	NOUN
ftr-464	2749	3	is	be	AUX
ftr-464	2749	4	exempt	exempt	ADJ
ftr-464	2749	5	as	as	ADP
ftr-464	2749	6	return	return	NOUN
ftr-464	2749	7	of	of	ADP
ftr-464	2749	8	capital	capital	NOUN
ftr-464	2749	9	,	,	PUNCT
ftr-464	2749	10	except	except	SCONJ
ftr-464	2749	11	that	that	SCONJ
ftr-464	2749	12	accretion	accretion	NOUN
ftr-464	2749	13	element	element	NOUN
ftr-464	2749	14	is	be	AUX
ftr-464	2749	15	taxed	tax	VERB
ftr-464	2749	16	if	if	SCONJ
ftr-464	2749	17	not	not	PART
ftr-464	2749	18	highly	highly	ADV
ftr-464	2749	19	compensated	compensate	VERB
ftr-464	2749	20	employee	employee	NOUN
ftr-464	2749	21	.	.	PUNCT
ftr-464	2750	1	treatment	treatment	NOUN
ftr-464	2750	2	under	under	ADP
ftr-464	2750	3	u.s	u.s	PROPN
ftr-464	2750	4	.	.	PROPN
ftr-464	2750	5	models	model	NOUN
ftr-464	2750	6	no	no	DET
ftr-464	2750	7	change	change	NOUN
ftr-464	2750	8	under	under	ADP
ftr-464	2750	9	1981	1981	NUM
ftr-464	2750	10	model	model	NOUN
ftr-464	2750	11	.	.	PUNCT
ftr-464	2751	1	under	under	ADP
ftr-464	2751	2	1996	1996	NUM
ftr-464	2751	3	model	model	NOUN
ftr-464	2751	4	,	,	PUNCT
ftr-464	2751	5	any	any	DET
ftr-464	2751	6	payment	payment	NOUN
ftr-464	2751	7	classified	classify	VERB
ftr-464	2751	8	as	as	SCONJ
ftr-464	2751	9	pension	pension	NOUN
ftr-464	2751	10	is	be	AUX
ftr-464	2751	11	exempt	exempt	ADJ
ftr-464	2751	12	to	to	PART
ftr-464	2751	13	extent	extent	VERB
ftr-464	2751	14	previously	previously	ADV
ftr-464	2751	15	taxed	tax	VERB
ftr-464	2751	16	by	by	ADP
ftr-464	2751	17	other	other	ADJ
ftr-464	2751	18	country	country	NOUN
ftr-464	2751	19	.	.	PUNCT
ftr-464	2752	1	no	no	DET
ftr-464	2752	2	change	change	NOUN
ftr-464	2752	3	under	under	ADP
ftr-464	2752	4	1981	1981	NUM
ftr-464	2752	5	model	model	NOUN
ftr-464	2752	6	.	.	PUNCT
ftr-464	2753	1	under	under	ADP
ftr-464	2753	2	1996	1996	NUM
ftr-464	2753	3	model	model	NOUN
ftr-464	2753	4	,	,	PUNCT
ftr-464	2753	5	accretion	accretion	NOUN
ftr-464	2753	6	element	element	NOUN
ftr-464	2753	7	not	not	PART
ftr-464	2753	8	taxed	tax	VERB
ftr-464	2753	9	to	to	PART
ftr-464	2753	10	extent	extent	VERB
ftr-464	2753	11	previously	previously	ADV
ftr-464	2753	12	taxed	tax	VERB
ftr-464	2753	13	by	by	ADP
ftr-464	2753	14	other	other	ADJ
ftr-464	2753	15	country	country	NOUN
ftr-464	2753	16	.	.	PUNCT
ftr-464	2754	1	*	*	PUNCT
ftr-464	2754	2	see	see	VERB
ftr-464	2754	3	footnote	footnote	NOUN
ftr-464	2754	4	to	to	ADP
ftr-464	2754	5	table	table	NOUN
ftr-464	2754	6	1	1	NUM
ftr-464	2754	7	,	,	PUNCT
ftr-464	2754	8	page	page	NOUN
ftr-464	2754	9	358	358	NUM
ftr-464	2754	10	.	.	PUNCT
ftr-464	2755	1	19961	19961	NUM
ftr-464	2755	2	florida	florida	PROPN
ftr-464	2755	3	tax	tax	NOUN
ftr-464	2755	4	review	review	NOUN
ftr-464	2755	5	table	table	NOUN
ftr-464	2755	6	1	1	NUM
ftr-464	2755	7	-	-	PUNCT
ftr-464	2755	8	a	a	DET
ftr-464	2755	9	nonresident	nonresident	ADJ
ftr-464	2755	10	alien	alien	ADJ
ftr-464	2755	11	employee	employee	NOUN
ftr-464	2755	12	:	:	PUNCT
ftr-464	2755	13	services	service	NOUN
ftr-464	2755	14	performed	perform	VERB
ftr-464	2755	15	in	in	ADP
ftr-464	2755	16	the	the	DET
ftr-464	2755	17	u.s	u.s	PROPN
ftr-464	2755	18	.	.	PROPN
ftr-464	2755	19	type	type	NOUN
ftr-464	2755	20	of	of	ADP
ftr-464	2755	21	plan	plan	NOUN
ftr-464	2755	22	1	1	NUM
ftr-464	2755	23	.	.	PUNCT
ftr-464	2755	24	unfunded	unfunded	ADJ
ftr-464	2755	25	deferred	defer	VERB
ftr-464	2755	26	compensation	compensation	NOUN
ftr-464	2755	27	2	2	NUM
ftr-464	2755	28	.	.	PUNCT
ftr-464	2755	29	u.s	u.s	PROPN
ftr-464	2755	30	.	.	PROPN
ftr-464	2755	31	qualified	qualified	ADJ
ftr-464	2755	32	plan	plan	NOUN
ftr-464	2755	33	3	3	X
ftr-464	2755	34	.	.	PUNCT
ftr-464	2756	1	u.s	u.s	PROPN
ftr-464	2756	2	.	.	PROPN
ftr-464	2756	3	nonqualified	nonqualifie	VERB
ftr-464	2756	4	funded	fund	VERB
ftr-464	2756	5	plan	plan	NOUN
ftr-464	2756	6	treatment	treatment	NOUN
ftr-464	2756	7	under	under	ADP
ftr-464	2756	8	code	code	NOUN
ftr-464	2756	9	eet	eet	X
ftr-464	2756	10	.	.	PUNCT
ftr-464	2756	11	*	*	PUNCT
ftr-464	2756	12	entire	entire	ADJ
ftr-464	2756	13	distribution	distribution	NOUN
ftr-464	2756	14	treated	treat	VERB
ftr-464	2756	15	as	as	ADP
ftr-464	2756	16	effectively	effectively	ADV
ftr-464	2756	17	connected	connected	ADJ
ftr-464	2756	18	income	income	NOUN
ftr-464	2756	19	.	.	PUNCT
ftr-464	2757	1	eet	eet	PROPN
ftr-464	2757	2	.	.	PUNCT
ftr-464	2758	1	*	*	PUNCT
ftr-464	2758	2	at	at	ADP
ftr-464	2758	3	time	time	NOUN
ftr-464	2758	4	of	of	ADP
ftr-464	2758	5	distribution	distribution	NOUN
ftr-464	2758	6	,	,	PUNCT
ftr-464	2758	7	compensation	compensation	NOUN
ftr-464	2758	8	element	element	NOUN
ftr-464	2758	9	is	be	AUX
ftr-464	2758	10	taxed	tax	VERB
ftr-464	2758	11	as	as	ADP
ftr-464	2758	12	effectively	effectively	ADV
ftr-464	2758	13	connected	connected	ADJ
ftr-464	2758	14	income	income	NOUN
ftr-464	2758	15	,	,	PUNCT
ftr-464	2758	16	and	and	CCONJ
ftr-464	2758	17	accretion	accretion	NOUN
ftr-464	2758	18	is	be	AUX
ftr-464	2758	19	taxed	tax	VERB
ftr-464	2758	20	at	at	ADP
ftr-464	2758	21	30	30	NUM
ftr-464	2758	22	%	%	NOUN
ftr-464	2758	23	rate	rate	NOUN
ftr-464	2758	24	.	.	PUNCT
ftr-464	2759	1	proposal	proposal	NOUN
ftr-464	2759	2	:	:	PUNCT
ftr-464	2759	3	entire	entire	ADJ
ftr-464	2759	4	distribution	distribution	NOUN
ftr-464	2759	5	taxed	tax	VERB
ftr-464	2759	6	as	as	ADP
ftr-464	2759	7	effectively	effectively	ADV
ftr-464	2759	8	connected	connected	ADJ
ftr-464	2759	9	income	income	NOUN
ftr-464	2759	10	.	.	PUNCT
ftr-464	2760	1	tet	tet	NOUN
ftr-464	2760	2	.	.	PUNCT
ftr-464	2761	1	*	*	PUNCT
ftr-464	2761	2	contributions	contribution	NOUN
ftr-464	2761	3	taxed	tax	VERB
ftr-464	2761	4	as	as	ADP
ftr-464	2761	5	effectively	effectively	ADV
ftr-464	2761	6	connected	connected	ADJ
ftr-464	2761	7	income	income	NOUN
ftr-464	2761	8	;	;	PUNCT
ftr-464	2761	9	accretion	accretion	NOUN
ftr-464	2761	10	taxed	tax	VERB
ftr-464	2761	11	at	at	ADP
ftr-464	2761	12	30	30	NUM
ftr-464	2761	13	%	%	NOUN
ftr-464	2761	14	on	on	ADP
ftr-464	2761	15	distribution	distribution	NOUN
ftr-464	2761	16	(	(	PUNCT
ftr-464	2761	17	or	or	CCONJ
ftr-464	2761	18	on	on	ADP
ftr-464	2761	19	accrual	accrual	ADJ
ftr-464	2761	20	if	if	SCONJ
ftr-464	2761	21	highly	highly	ADV
ftr-464	2761	22	compensated	compensate	VERB
ftr-464	2761	23	employee	employee	NOUN
ftr-464	2761	24	)	)	PUNCT
ftr-464	2761	25	.	.	PUNCT
ftr-464	2762	1	treatment	treatment	NOUN
ftr-464	2762	2	under	under	ADP
ftr-464	2762	3	u.s	u.s	PROPN
ftr-464	2762	4	.	.	PROPN
ftr-464	2762	5	models	model	NOUN
ftr-464	2762	6	no	no	DET
ftr-464	2762	7	change	change	NOUN
ftr-464	2762	8	(	(	PUNCT
ftr-464	2762	9	except	except	SCONJ
ftr-464	2762	10	that	that	DET
ftr-464	2762	11	distribution	distribution	NOUN
ftr-464	2762	12	is	be	AUX
ftr-464	2762	13	exempt	exempt	ADJ
ftr-464	2762	14	if	if	SCONJ
ftr-464	2762	15	it	it	PRON
ftr-464	2762	16	qualifies	qualify	VERB
ftr-464	2762	17	as	as	ADP
ftr-464	2762	18	pension	pension	NOUN
ftr-464	2762	19	or	or	CCONJ
ftr-464	2762	20	meets	meet	VERB
ftr-464	2762	21	business	business	NOUN
ftr-464	2762	22	traveler	traveler	NOUN
ftr-464	2762	23	exemption	exemption	NOUN
ftr-464	2762	24	of	of	ADP
ftr-464	2762	25	dependent	dependent	ADJ
ftr-464	2762	26	services	service	NOUN
ftr-464	2762	27	article	article	NOUN
ftr-464	2762	28	)	)	PUNCT
ftr-464	2762	29	.	.	PUNCT
ftr-464	2763	1	eee	eee	NOUN
ftr-464	2763	2	.	.	PUNCT
ftr-464	2763	3	*	*	PUNCT
ftr-464	2764	1	the	the	DET
ftr-464	2764	2	pension	pension	NOUN
ftr-464	2764	3	article	article	NOUN
ftr-464	2764	4	bars	bar	VERB
ftr-464	2764	5	u.s	u.s	PROPN
ftr-464	2764	6	.	.	PROPN
ftr-464	2764	7	tax	tax	NOUN
ftr-464	2764	8	on	on	ADP
ftr-464	2764	9	distribution	distribution	NOUN
ftr-464	2764	10	.	.	PUNCT
ftr-464	2765	1	tee	tee	NOUN
ftr-464	2765	2	.	.	PUNCT
ftr-464	2765	3	*	*	PUNCT
ftr-464	2766	1	the	the	DET
ftr-464	2766	2	pension	pension	NOUN
ftr-464	2766	3	article	article	NOUN
ftr-464	2766	4	may	may	AUX
ftr-464	2766	5	bar	bar	VERB
ftr-464	2766	6	u.s	u.s	PROPN
ftr-464	2766	7	.	.	PROPN
ftr-464	2766	8	taxation	taxation	NOUN
ftr-464	2766	9	of	of	ADP
ftr-464	2766	10	accretion	accretion	NOUN
ftr-464	2766	11	on	on	ADP
ftr-464	2766	12	distribution	distribution	NOUN
ftr-464	2766	13	.	.	PUNCT
ftr-464	2767	1	proposal	proposal	NOUN
ftr-464	2767	2	:	:	PUNCT
ftr-464	2767	3	treaty	treaty	NOUN
ftr-464	2767	4	inapplicable	inapplicable	ADJ
ftr-464	2767	5	since	since	SCONJ
ftr-464	2767	6	situs	situs	PROPN
ftr-464	2767	7	country	country	NOUN
ftr-464	2767	8	does	do	AUX
ftr-464	2767	9	not	not	PART
ftr-464	2767	10	defer	defer	VERB
ftr-464	2767	11	employee	employee	NOUN
ftr-464	2767	12	taxation	taxation	NOUN
ftr-464	2767	13	.	.	PUNCT
ftr-464	2768	1	[	[	X
ftr-464	2768	2	vol	vol	NOUN
ftr-464	2768	3	3:6	3:6	NUM
ftr-464	2768	4	u.s	u.s	PROPN
ftr-464	2768	5	.	.	PROPN
ftr-464	2768	6	income	income	NOUN
ftr-464	2768	7	taxation	taxation	NOUN
ftr-464	2768	8	of	of	ADP
ftr-464	2768	9	cross	cross	ADJ
ftr-464	2768	10	-	-	ADJ
ftr-464	2768	11	border	border	ADJ
ftr-464	2768	12	pensions	pension	NOUN
ftr-464	2768	13	(	(	PUNCT
ftr-464	2768	14	table	table	NOUN
ftr-464	2768	15	1	1	NUM
ftr-464	2768	16	-	-	PUNCT
ftr-464	2768	17	a	a	DET
ftr-464	2768	18	continued	continued	ADJ
ftr-464	2768	19	)	)	PUNCT
ftr-464	2768	20	type	type	NOUN
ftr-464	2768	21	of	of	ADP
ftr-464	2768	22	plan	plan	NOUN
ftr-464	2768	23	4	4	NUM
ftr-464	2768	24	.	.	PUNCT
ftr-464	2768	25	foreign	foreign	ADJ
ftr-464	2768	26	funded	fund	VERB
ftr-464	2768	27	plan	plan	NOUN
ftr-464	2768	28	treatment	treatment	NOUN
ftr-464	2768	29	under	under	ADP
ftr-464	2768	30	code	code	NOUN
ftr-464	2768	31	tee	tee	NOUN
ftr-464	2768	32	.	.	PUNCT
ftr-464	2769	1	*	*	PUNCT
ftr-464	2769	2	contributions	contribution	NOUN
ftr-464	2769	3	taxed	tax	VERB
ftr-464	2769	4	as	as	ADP
ftr-464	2769	5	effectively	effectively	ADV
ftr-464	2769	6	connected	connected	ADJ
ftr-464	2769	7	income	income	NOUN
ftr-464	2769	8	.	.	PUNCT
ftr-464	2770	1	proposal	proposal	NOUN
ftr-464	2770	2	:	:	PUNCT
ftr-464	2770	3	in	in	SCONJ
ftr-464	2770	4	case	case	NOUN
ftr-464	2770	5	of	of	ADP
ftr-464	2770	6	defined	define	VERB
ftr-464	2770	7	benefit	benefit	NOUN
ftr-464	2770	8	plan	plan	NOUN
ftr-464	2770	9	,	,	PUNCT
ftr-464	2770	10	treatment	treatment	NOUN
ftr-464	2770	11	in	in	ADP
ftr-464	2770	12	row	row	NOUN
ftr-464	2770	13	1	1	NUM
ftr-464	2770	14	applies	apply	VERB
ftr-464	2770	15	,	,	PUNCT
ftr-464	2770	16	i.e.	i.e.	X
ftr-464	2770	17	,	,	PUNCT
ftr-464	2770	18	eet	eet	X
ftr-464	2770	19	.	.	PUNCT
ftr-464	2771	1	*	*	PUNCT
ftr-464	2771	2	treatment	treatment	NOUN
ftr-464	2771	3	under	under	ADP
ftr-464	2771	4	u.s	u.s	PROPN
ftr-464	2771	5	.	.	PROPN
ftr-464	2771	6	models	model	NOUN
ftr-464	2771	7	no	no	DET
ftr-464	2771	8	change	change	NOUN
ftr-464	2771	9	under	under	ADP
ftr-464	2771	10	1981	1981	NUM
ftr-464	2771	11	model	model	NOUN
ftr-464	2771	12	.	.	PUNCT
ftr-464	2772	1	under	under	ADP
ftr-464	2772	2	1996	1996	NUM
ftr-464	2772	3	model	model	NOUN
ftr-464	2772	4	,	,	PUNCT
ftr-464	2772	5	contributions	contribution	NOUN
ftr-464	2772	6	to	to	ADP
ftr-464	2772	7	home	home	NOUN
ftr-464	2772	8	country	country	NOUN
ftr-464	2772	9	plan	plan	NOUN
ftr-464	2772	10	may	may	AUX
ftr-464	2772	11	be	be	AUX
ftr-464	2772	12	exempt	exempt	ADJ
ftr-464	2772	13	,	,	PUNCT
ftr-464	2772	14	if	if	SCONJ
ftr-464	2772	15	employee	employee	NOUN
ftr-464	2772	16	already	already	ADV
ftr-464	2772	17	participated	participate	VERB
ftr-464	2772	18	in	in	ADP
ftr-464	2772	19	plan	plan	NOUN
ftr-464	2772	20	.	.	PUNCT
ftr-464	2773	1	proposal	proposal	NOUN
ftr-464	2773	2	:	:	PUNCT
ftr-464	2773	3	eef	eef	PROPN
ftr-464	2773	4	.	.	PUNCT
ftr-464	2773	5	*	*	PUNCT
ftr-464	2774	1	us	we	PRON
ftr-464	2774	2	.	.	PUNCT
ftr-464	2774	3	does	do	AUX
ftr-464	2774	4	not	not	PART
ftr-464	2774	5	tax	tax	VERB
ftr-464	2774	6	at	at	ADP
ftr-464	2774	7	time	time	NOUN
ftr-464	2774	8	of	of	ADP
ftr-464	2774	9	contribution	contribution	NOUN
ftr-464	2774	10	if	if	SCONJ
ftr-464	2774	11	plan	plan	NOUN
ftr-464	2774	12	's	's	PART
ftr-464	2774	13	situs	situs	PROPN
ftr-464	2774	14	provides	provide	VERB
ftr-464	2774	15	deferral	deferral	NOUN
ftr-464	2774	16	of	of	ADP
ftr-464	2774	17	taxation	taxation	NOUN
ftr-464	2774	18	for	for	ADP
ftr-464	2774	19	employee	employee	NOUN
ftr-464	2774	20	.	.	PUNCT
ftr-464	2775	1	nonresident	nonresident	ADJ
ftr-464	2775	2	alien	alien	ADJ
ftr-464	2775	3	employee	employee	NOUN
ftr-464	2775	4	:	:	PUNCT
ftr-464	2775	5	services	service	NOUN
ftr-464	2775	6	performed	perform	VERB
ftr-464	2775	7	outside	outside	ADP
ftr-464	2775	8	u.s	u.s	PROPN
ftr-464	2775	9	.	.	PROPN
ftr-464	2775	10	type	type	NOUN
ftr-464	2775	11	of	of	ADP
ftr-464	2775	12	plan	plan	NOUN
ftr-464	2775	13	5	5	NUM
ftr-464	2775	14	.	.	PUNCT
ftr-464	2775	15	u.s	u.s	PROPN
ftr-464	2775	16	.	.	PROPN
ftr-464	2775	17	qualified	qualified	PROPN
ftr-464	2775	18	plan	plan	NOUN
ftr-464	2775	19	6	6	NUM
ftr-464	2775	20	.	.	PUNCT
ftr-464	2776	1	u.s	u.s	PROPN
ftr-464	2776	2	.	.	PROPN
ftr-464	2776	3	nonqualified	nonqualifie	VERB
ftr-464	2776	4	funded	fund	VERB
ftr-464	2776	5	plan	plan	NOUN
ftr-464	2776	6	treatment	treatment	NOUN
ftr-464	2776	7	under	under	ADP
ftr-464	2776	8	code	code	NOUN
ftr-464	2776	9	eet	eet	X
ftr-464	2776	10	.	.	PUNCT
ftr-464	2777	1	*	*	NOUN
ftr-464	2777	2	accretion	accretion	NOUN
ftr-464	2777	3	taxed	tax	VERB
ftr-464	2777	4	on	on	ADP
ftr-464	2777	5	distribution	distribution	NOUN
ftr-464	2777	6	,	,	PUNCT
ftr-464	2777	7	unless	unless	SCONJ
ftr-464	2777	8	exempted	exempt	VERB
ftr-464	2777	9	by	by	ADP
ftr-464	2777	10	§	§	PROPN
ftr-464	2777	11	871"(f	871"(f	PROPN
ftr-464	2777	12	)	)	PUNCT
ftr-464	2777	13	.	.	PUNCT
ftr-464	2778	1	proposal	proposal	NOUN
ftr-464	2778	2	:	:	PUNCT
ftr-464	2778	3	eee	eee	NOUN
ftr-464	2778	4	.	.	PUNCT
ftr-464	2778	5	*	*	PUNCT
ftr-464	2778	6	accretion	accretion	NOUN
ftr-464	2778	7	not	not	PART
ftr-464	2778	8	taxed	tax	VERB
ftr-464	2778	9	.	.	PUNCT
ftr-464	2779	1	eet	eet	X
ftr-464	2779	2	.	.	PUNCT
ftr-464	2780	1	*	*	NOUN
ftr-464	2780	2	accretion	accretion	NOUN
ftr-464	2780	3	taxed	tax	VERB
ftr-464	2780	4	on	on	ADP
ftr-464	2780	5	distribution	distribution	NOUN
ftr-464	2780	6	(	(	PUNCT
ftr-464	2780	7	or	or	CCONJ
ftr-464	2780	8	on	on	ADP
ftr-464	2780	9	accrual	accrual	ADJ
ftr-464	2780	10	,	,	PUNCT
ftr-464	2780	11	if	if	SCONJ
ftr-464	2780	12	highly	highly	ADV
ftr-464	2780	13	compensated	compensate	VERB
ftr-464	2780	14	employee	employee	NOUN
ftr-464	2780	15	)	)	PUNCT
ftr-464	2780	16	.	.	PUNCT
ftr-464	2781	1	treatment	treatment	NOUN
ftr-464	2781	2	under	under	ADP
ftr-464	2781	3	u.s	u.s	PROPN
ftr-464	2781	4	.	.	PROPN
ftr-464	2781	5	models	model	NOUN
ftr-464	2781	6	eee	eee	NOUN
ftr-464	2781	7	.	.	PUNCT
ftr-464	2781	8	*	*	PUNCT
ftr-464	2781	9	treaty	treaty	NOUN
ftr-464	2781	10	bars	bar	VERB
ftr-464	2781	11	u.s	u.s	PROPN
ftr-464	2781	12	.	.	PROPN
ftr-464	2781	13	taxation	taxation	NOUN
ftr-464	2781	14	of	of	ADP
ftr-464	2781	15	distribution	distribution	NOUN
ftr-464	2781	16	.	.	PUNCT
ftr-464	2782	1	eee	eee	NOUN
ftr-464	2782	2	.	.	PUNCT
ftr-464	2782	3	*	*	PUNCT
ftr-464	2782	4	treaty	treaty	NOUN
ftr-464	2782	5	may	may	AUX
ftr-464	2782	6	bar	bar	VERB
ftr-464	2782	7	taxation	taxation	NOUN
ftr-464	2782	8	of	of	ADP
ftr-464	2782	9	accretion	accretion	NOUN
ftr-464	2782	10	on	on	ADP
ftr-464	2782	11	distribution	distribution	NOUN
ftr-464	2782	12	.	.	PUNCT
ftr-464	2783	1	proposal	proposal	NOUN
ftr-464	2783	2	:	:	PUNCT
ftr-464	2783	3	treaty	treaty	NOUN
ftr-464	2783	4	inapplicable	inapplicable	ADJ
ftr-464	2783	5	since	since	SCONJ
ftr-464	2783	6	situs	situs	PROPN
ftr-464	2783	7	country	country	NOUN
ftr-464	2783	8	does	do	AUX
ftr-464	2783	9	not	not	PART
ftr-464	2783	10	defer	defer	VERB
ftr-464	2783	11	employee	employee	NOUN
ftr-464	2783	12	taxation	taxation	NOUN
ftr-464	2783	13	.	.	PUNCT
ftr-464	2784	1	*	*	PUNCT
ftr-464	2784	2	see	see	VERB
ftr-464	2784	3	footnote	footnote	NOUN
ftr-464	2784	4	to	to	ADP
ftr-464	2784	5	table	table	NOUN
ftr-464	2784	6	1	1	NUM
ftr-464	2784	7	,	,	PUNCT
ftr-464	2784	8	page	page	NOUN
ftr-464	2784	9	358	358	NUM
ftr-464	2784	10	.	.	PUNCT
ftr-464	2785	1	1996	1996	NUM
ftr-464	2785	2	]	]	PUNCT
ftr-464	2785	3	florida	florida	PROPN
ftr-464	2785	4	tax	tax	PROPN
ftr-464	2785	5	review	review	NOUN
ftr-464	2785	6	table	table	NOUN
ftr-464	2785	7	2	2	NUM
ftr-464	2785	8	-	-	PUNCT
ftr-464	2785	9	a	a	DET
ftr-464	2785	10	u.s	u.s	PROPN
ftr-464	2785	11	.	.	PROPN
ftr-464	2785	12	citizen	citizen	PROPN
ftr-464	2785	13	or	or	CCONJ
ftr-464	2785	14	resident	resident	NOUN
ftr-464	2785	15	at	at	ADP
ftr-464	2785	16	time	time	NOUN
ftr-464	2785	17	of	of	ADP
ftr-464	2785	18	distribution	distribution	NOUN
ftr-464	2785	19	'	'	PUNCT
ftr-464	2785	20	services	service	NOUN
ftr-464	2785	21	performed	perform	VERB
ftr-464	2785	22	outside	outside	ADP
ftr-464	2785	23	the	the	DET
ftr-464	2785	24	u.s	u.s	PROPN
ftr-464	2785	25	.	.	PROPN
ftr-464	2785	26	u.s	u.s	PROPN
ftr-464	2785	27	.	.	PROPN
ftr-464	2785	28	citizen	citizen	PROPN
ftr-464	2785	29	or	or	CCONJ
ftr-464	2785	30	resident	resident	NOUN
ftr-464	2785	31	at	at	ADP
ftr-464	2785	32	all	all	DET
ftr-464	2785	33	times	time	NOUN
ftr-464	2785	34	type	type	NOUN
ftr-464	2785	35	of	of	ADP
ftr-464	2785	36	plan	plan	NOUN
ftr-464	2785	37	7	7	NUM
ftr-464	2785	38	.	.	PUNCT
ftr-464	2785	39	unfunded	unfunded	ADJ
ftr-464	2785	40	deferred	defer	VERB
ftr-464	2785	41	compensation	compensation	NOUN
ftr-464	2785	42	8	8	NUM
ftr-464	2785	43	.	.	PUNCT
ftr-464	2786	1	foreign	foreign	ADJ
ftr-464	2786	2	funded	fund	VERB
ftr-464	2786	3	plan	plan	NOUN
ftr-464	2786	4	treatment	treatment	NOUN
ftr-464	2786	5	under	under	ADP
ftr-464	2786	6	code	code	NOUN
ftr-464	2786	7	eet	eet	X
ftr-464	2786	8	.	.	PUNCT
ftr-464	2787	1	*	*	PUNCT
ftr-464	2787	2	distribution	distribution	NOUN
ftr-464	2787	3	is	be	AUX
ftr-464	2787	4	taxable	taxable	ADJ
ftr-464	2787	5	as	as	ADP
ftr-464	2787	6	foreign	foreign	ADJ
ftr-464	2787	7	source	source	NOUN
ftr-464	2787	8	compensation	compensation	NOUN
ftr-464	2787	9	.	.	PUNCT
ftr-464	2788	1	tet	tet	NOUN
ftr-464	2788	2	.	.	PUNCT
ftr-464	2788	3	*	*	PUNCT
ftr-464	2789	1	because	because	SCONJ
ftr-464	2789	2	plan	plan	NOUN
ftr-464	2789	3	is	be	AUX
ftr-464	2789	4	nonqualified	nonqualifie	VERB
ftr-464	2789	5	,	,	PUNCT
ftr-464	2789	6	contributions	contribution	NOUN
ftr-464	2789	7	are	be	AUX
ftr-464	2789	8	taxed	tax	VERB
ftr-464	2789	9	;	;	PUNCT
ftr-464	2789	10	accretion	accretion	NOUN
ftr-464	2789	11	taxed	tax	VERB
ftr-464	2789	12	on	on	ADP
ftr-464	2789	13	distribution	distribution	NOUN
ftr-464	2789	14	(	(	PUNCT
ftr-464	2789	15	or	or	CCONJ
ftr-464	2789	16	on	on	ADP
ftr-464	2789	17	accrual	accrual	ADJ
ftr-464	2789	18	,	,	PUNCT
ftr-464	2789	19	if	if	SCONJ
ftr-464	2789	20	highly	highly	ADV
ftr-464	2789	21	compensated	compensate	VERB
ftr-464	2789	22	employee	employee	NOUN
ftr-464	2789	23	)	)	PUNCT
ftr-464	2789	24	.	.	PUNCT
ftr-464	2790	1	proposal	proposal	NOUN
ftr-464	2790	2	:	:	PUNCT
ftr-464	2790	3	in	in	ADP
ftr-464	2790	4	case	case	NOUN
ftr-464	2790	5	of	of	ADP
ftr-464	2790	6	defined	define	VERB
ftr-464	2790	7	benefit	benefit	NOUN
ftr-464	2790	8	plan	plan	NOUN
ftr-464	2790	9	,	,	PUNCT
ftr-464	2790	10	treatment	treatment	NOUN
ftr-464	2790	11	in	in	ADP
ftr-464	2790	12	row	row	NOUN
ftr-464	2790	13	7	7	NUM
ftr-464	2790	14	avplies	avplie	NOUN
ftr-464	2790	15	.	.	PUNCT
ftr-464	2791	1	treatment	treatment	NOUN
ftr-464	2791	2	under	under	ADP
ftr-464	2791	3	u.s	u.s	PROPN
ftr-464	2791	4	.	.	PROPN
ftr-464	2791	5	models	model	NOUN
ftr-464	2791	6	no	no	DET
ftr-464	2791	7	change	change	NOUN
ftr-464	2791	8	under	under	ADP
ftr-464	2791	9	1981	1981	NUM
ftr-464	2791	10	model	model	NOUN
ftr-464	2791	11	.	.	PUNCT
ftr-464	2792	1	under	under	ADP
ftr-464	2792	2	1996	1996	NUM
ftr-464	2792	3	model	model	NOUN
ftr-464	2792	4	,	,	PUNCT
ftr-464	2792	5	any	any	DET
ftr-464	2792	6	payment	payment	NOUN
ftr-464	2792	7	classified	classify	VERB
ftr-464	2792	8	as	as	SCONJ
ftr-464	2792	9	pension	pension	NOUN
ftr-464	2792	10	is	be	AUX
ftr-464	2792	11	exempt	exempt	ADJ
ftr-464	2792	12	to	to	PART
ftr-464	2792	13	extent	extent	VERB
ftr-464	2792	14	previously	previously	ADV
ftr-464	2792	15	taxed	tax	VERB
ftr-464	2792	16	by	by	ADP
ftr-464	2792	17	other	other	ADJ
ftr-464	2792	18	country	country	NOUN
ftr-464	2792	19	.	.	PUNCT
ftr-464	2793	1	no	no	DET
ftr-464	2793	2	change	change	NOUN
ftr-464	2793	3	under	under	ADP
ftr-464	2793	4	1981	1981	NUM
ftr-464	2793	5	model	model	NOUN
ftr-464	2793	6	.	.	PUNCT
ftr-464	2794	1	under	under	ADP
ftr-464	2794	2	1996	1996	NUM
ftr-464	2794	3	model	model	NOUN
ftr-464	2794	4	,	,	PUNCT
ftr-464	2794	5	on	on	ADP
ftr-464	2794	6	distribution	distribution	NOUN
ftr-464	2794	7	,	,	PUNCT
ftr-464	2794	8	u.s	u.s	PROPN
ftr-464	2794	9	.	.	PROPN
ftr-464	2794	10	tax	tax	NOUN
ftr-464	2794	11	is	be	AUX
ftr-464	2794	12	barred	bar	VERB
ftr-464	2794	13	to	to	ADP
ftr-464	2794	14	extent	extent	NOUN
ftr-464	2794	15	of	of	ADP
ftr-464	2794	16	amount	amount	NOUN
ftr-464	2794	17	previously	previously	ADV
ftr-464	2794	18	taxed	tax	VERB
ftr-464	2794	19	by	by	ADP
ftr-464	2794	20	other	other	ADJ
ftr-464	2794	21	country	country	NOUN
ftr-464	2794	22	.	.	PUNCT
ftr-464	2795	1	proposal	proposal	NOUN
ftr-464	2795	2	:	:	PUNCT
ftr-464	2795	3	eet	eet	X
ftr-464	2795	4	.	.	PUNCT
ftr-464	2795	5	*	*	PUNCT
ftr-464	2796	1	u.s	u.s	PROPN
ftr-464	2796	2	does	do	AUX
ftr-464	2796	3	not	not	PART
ftr-464	2796	4	tax	tax	VERB
ftr-464	2796	5	at	at	ADP
ftr-464	2796	6	time	time	NOUN
ftr-464	2796	7	of	of	ADP
ftr-464	2796	8	contribution	contribution	NOUN
ftr-464	2796	9	if	if	SCONJ
ftr-464	2796	10	plan	plan	NOUN
ftr-464	2796	11	's	's	PART
ftr-464	2796	12	situs	situs	PROPN
ftr-464	2796	13	provides	provide	VERB
ftr-464	2796	14	deferral	deferral	NOUN
ftr-464	2796	15	of	of	ADP
ftr-464	2796	16	tax	tax	NOUN
ftr-464	2796	17	for	for	ADP
ftr-464	2796	18	emplo.e	emplo.e	NOUN
ftr-464	2796	19	.	.	PUNCT
ftr-464	2797	1	as	as	ADP
ftr-464	2797	2	in	in	ADP
ftr-464	2797	3	1996	1996	NUM
ftr-464	2797	4	model	model	NOUN
ftr-464	2797	5	,	,	PUNCT
ftr-464	2797	6	on	on	ADP
ftr-464	2797	7	distribution	distribution	NOUN
ftr-464	2797	8	,	,	PUNCT
ftr-464	2797	9	u.s	u.s	PROPN
ftr-464	2797	10	.	.	PROPN
ftr-464	2797	11	does	do	AUX
ftr-464	2797	12	not	not	PART
ftr-464	2797	13	tax	tax	NOUN
ftr-464	2797	14	amount	amount	NOUN
ftr-464	2797	15	previously	previously	ADV
ftr-464	2797	16	taxed	tax	VERB
ftr-464	2797	17	by	by	ADP
ftr-464	2797	18	other	other	ADJ
ftr-464	2797	19	country	country	NOUN
ftr-464	2797	20	.	.	PUNCT
ftr-464	2798	1	[	[	X
ftr-464	2798	2	voi	voi	X
ftr-464	2798	3	.	.	PUNCT
ftr-464	2798	4	3:6	3:6	NUM
ftr-464	2798	5	u.s	u.s	PROPN
ftr-464	2798	6	.	.	PROPN
ftr-464	2798	7	income	income	NOUN
ftr-464	2798	8	taxation	taxation	NOUN
ftr-464	2798	9	of	of	ADP
ftr-464	2798	10	cross	cross	ADJ
ftr-464	2798	11	-	-	ADJ
ftr-464	2798	12	border	border	ADJ
ftr-464	2798	13	pensions	pension	NOUN
ftr-464	2798	14	(	(	PUNCT
ftr-464	2798	15	table	table	NOUN
ftr-464	2798	16	2	2	NUM
ftr-464	2798	17	-	-	PUNCT
ftr-464	2798	18	a	a	DET
ftr-464	2798	19	continued	continued	ADJ
ftr-464	2798	20	)	)	PUNCT
ftr-464	2798	21	nonresident	nonresident	ADJ
ftr-464	2798	22	alien	alien	NOUN
ftr-464	2798	23	at	at	ADP
ftr-464	2798	24	time	time	NOUN
ftr-464	2798	25	of	of	ADP
ftr-464	2798	26	accrual	accrual	ADJ
ftr-464	2798	27	;	;	PUNCT
ftr-464	2798	28	resident	resident	ADJ
ftr-464	2798	29	alien	alien	NOUN
ftr-464	2798	30	at	at	ADP
ftr-464	2798	31	time	time	NOUN
ftr-464	2798	32	of	of	ADP
ftr-464	2798	33	distribution	distribution	NOUN
ftr-464	2798	34	of	of	ADP
ftr-464	2798	35	benefits	benefit	NOUN
ftr-464	2798	36	type	type	NOUN
ftr-464	2798	37	of	of	ADP
ftr-464	2798	38	plan	plan	NOUN
ftr-464	2798	39	9	9	NUM
ftr-464	2798	40	.	.	PUNCT
ftr-464	2798	41	unfunded	unfunded	ADJ
ftr-464	2798	42	deferred	defer	VERB
ftr-464	2798	43	compensation	compensation	NOUN
ftr-464	2798	44	10	10	NUM
ftr-464	2798	45	.	.	PUNCT
ftr-464	2799	1	foreign	foreign	ADJ
ftr-464	2799	2	funded	fund	VERB
ftr-464	2799	3	plan	plan	NOUN
ftr-464	2799	4	treatment	treatment	NOUN
ftr-464	2799	5	under	under	ADP
ftr-464	2799	6	code	code	NOUN
ftr-464	2799	7	eet	eet	X
ftr-464	2799	8	.	.	PUNCT
ftr-464	2799	9	*	*	PUNCT
ftr-464	2799	10	entire	entire	ADJ
ftr-464	2799	11	distribution	distribution	NOUN
ftr-464	2799	12	is	be	AUX
ftr-464	2799	13	taxable	taxable	ADJ
ftr-464	2799	14	as	as	ADP
ftr-464	2799	15	foreign	foreign	ADJ
ftr-464	2799	16	source	source	NOUN
ftr-464	2799	17	compensation	compensation	NOUN
ftr-464	2799	18	.	.	PUNCT
ftr-464	2800	1	eee	eee	NOUN
ftr-464	2800	2	.	.	PUNCT
ftr-464	2801	1	*	*	PUNCT
ftr-464	2801	2	distribution	distribution	NOUN
ftr-464	2801	3	is	be	AUX
ftr-464	2801	4	exempt	exempt	ADJ
ftr-464	2801	5	as	as	ADP
ftr-464	2801	6	return	return	NOUN
ftr-464	2801	7	of	of	ADP
ftr-464	2801	8	capital	capital	NOUN
ftr-464	2801	9	,	,	PUNCT
ftr-464	2801	10	except	except	SCONJ
ftr-464	2801	11	that	that	SCONJ
ftr-464	2801	12	accretion	accretion	NOUN
ftr-464	2801	13	element	element	NOUN
ftr-464	2801	14	is	be	AUX
ftr-464	2801	15	taxed	tax	VERB
ftr-464	2801	16	if	if	SCONJ
ftr-464	2801	17	not	not	PART
ftr-464	2801	18	highly	highly	ADV
ftr-464	2801	19	compensated	compensate	VERB
ftr-464	2801	20	employee	employee	NOUN
ftr-464	2801	21	.	.	PUNCT
ftr-464	2802	1	proposal	proposal	NOUN
ftr-464	2802	2	:	:	PUNCT
ftr-464	2802	3	eet	eet	X
ftr-464	2802	4	.	.	PUNCT
ftr-464	2802	5	*	*	PUNCT
ftr-464	2803	1	no	no	DET
ftr-464	2803	2	basis	basis	NOUN
ftr-464	2803	3	recovery	recovery	NOUN
ftr-464	2803	4	allowed	allow	VERB
ftr-464	2803	5	except	except	SCONJ
ftr-464	2803	6	for	for	ADP
ftr-464	2803	7	amounts	amount	NOUN
ftr-464	2803	8	subjected	subject	VERB
ftr-464	2803	9	to	to	ADP
ftr-464	2803	10	tax	tax	NOUN
ftr-464	2803	11	by	by	ADP
ftr-464	2803	12	other	other	ADJ
ftr-464	2803	13	country	country	NOUN
ftr-464	2803	14	.	.	PUNCT
ftr-464	2804	1	treatment	treatment	NOUN
ftr-464	2804	2	under	under	ADP
ftr-464	2804	3	u.s	u.s	PROPN
ftr-464	2804	4	.	.	PROPN
ftr-464	2804	5	models	model	NOUN
ftr-464	2804	6	no	no	DET
ftr-464	2804	7	change	change	NOUN
ftr-464	2804	8	under	under	ADP
ftr-464	2804	9	1981	1981	NUM
ftr-464	2804	10	model	model	NOUN
ftr-464	2804	11	.	.	PUNCT
ftr-464	2805	1	under	under	ADP
ftr-464	2805	2	1996	1996	NUM
ftr-464	2805	3	model	model	NOUN
ftr-464	2805	4	,	,	PUNCT
ftr-464	2805	5	any	any	DET
ftr-464	2805	6	payment	payment	NOUN
ftr-464	2805	7	classified	classify	VERB
ftr-464	2805	8	as	as	SCONJ
ftr-464	2805	9	pension	pension	NOUN
ftr-464	2805	10	is	be	AUX
ftr-464	2805	11	exempt	exempt	ADJ
ftr-464	2805	12	to	to	PART
ftr-464	2805	13	extent	extent	VERB
ftr-464	2805	14	previously	previously	ADV
ftr-464	2805	15	taxed	tax	VERB
ftr-464	2805	16	by	by	ADP
ftr-464	2805	17	other	other	ADJ
ftr-464	2805	18	country	country	NOUN
ftr-464	2805	19	.	.	PUNCT
ftr-464	2806	1	no	no	DET
ftr-464	2806	2	change	change	NOUN
ftr-464	2806	3	under	under	ADP
ftr-464	2806	4	1981	1981	NUM
ftr-464	2806	5	model	model	NOUN
ftr-464	2806	6	.	.	PUNCT
ftr-464	2807	1	under	under	ADP
ftr-464	2807	2	1996	1996	NUM
ftr-464	2807	3	model	model	NOUN
ftr-464	2807	4	,	,	PUNCT
ftr-464	2807	5	accretion	accretion	NOUN
ftr-464	2807	6	element	element	NOUN
ftr-464	2807	7	not	not	PART
ftr-464	2807	8	taxed	tax	VERB
ftr-464	2807	9	to	to	PART
ftr-464	2807	10	extent	extent	VERB
ftr-464	2807	11	previously	previously	ADV
ftr-464	2807	12	taxed	tax	VERB
ftr-464	2807	13	by	by	ADP
ftr-464	2807	14	other	other	ADJ
ftr-464	2807	15	country	country	NOUN
ftr-464	2807	16	.	.	PUNCT
ftr-464	2808	1	proposal	proposal	NOUN
ftr-464	2808	2	:	:	PUNCT
ftr-464	2808	3	eet	eet	X
ftr-464	2808	4	.	.	PUNCT
ftr-464	2808	5	*	*	PUNCT
ftr-464	2808	6	residence	residence	NOUN
ftr-464	2808	7	country	country	NOUN
ftr-464	2808	8	to	to	PART
ftr-464	2808	9	tax	tax	VERB
ftr-464	2808	10	any	any	DET
ftr-464	2808	11	amount	amount	NOUN
ftr-464	2808	12	of	of	ADP
ftr-464	2808	13	distribution	distribution	NOUN
ftr-464	2808	14	not	not	PART
ftr-464	2808	15	previously	previously	ADV
ftr-464	2808	16	subjected	subject	VERB
ftr-464	2808	17	to	to	ADP
ftr-464	2808	18	tax	tax	NOUN
ftr-464	2808	19	by	by	ADP
ftr-464	2808	20	other	other	ADJ
ftr-464	2808	21	country	country	NOUN
ftr-464	2808	22	.	.	PUNCT
ftr-464	2809	1	*	*	PUNCT
ftr-464	2809	2	see	see	VERB
ftr-464	2809	3	footnote	footnote	NOUN
ftr-464	2809	4	to	to	ADP
ftr-464	2809	5	table	table	NOUN
ftr-464	2809	6	1	1	NUM
ftr-464	2809	7	,	,	PUNCT
ftr-464	2809	8	page	page	NOUN
ftr-464	2809	9	358	358	NUM
ftr-464	2809	10	.	.	PUNCT
ftr-464	2810	1	19961	19961	NUM
ftr-464	2810	2	florida	florida	PROPN
ftr-464	2810	3	tax	tax	NOUN
ftr-464	2810	4	review	review	NOUN
ftr-464	2810	5	v.	v.	ADP
ftr-464	2810	6	conclusion	conclusion	NOUN
ftr-464	2810	7	the	the	DET
ftr-464	2810	8	growth	growth	NOUN
ftr-464	2810	9	in	in	ADP
ftr-464	2810	10	the	the	DET
ftr-464	2810	11	number	number	NOUN
ftr-464	2810	12	of	of	ADP
ftr-464	2810	13	employees	employee	NOUN
ftr-464	2810	14	who	who	PRON
ftr-464	2810	15	move	move	VERB
ftr-464	2810	16	across	across	ADP
ftr-464	2810	17	national	national	ADJ
ftr-464	2810	18	borders	border	NOUN
ftr-464	2810	19	makes	make	VERB
ftr-464	2810	20	this	this	PRON
ftr-464	2810	21	an	an	DET
ftr-464	2810	22	opportune	opportune	ADJ
ftr-464	2810	23	time	time	NOUN
ftr-464	2810	24	for	for	SCONJ
ftr-464	2810	25	the	the	DET
ftr-464	2810	26	u.s	u.s	PROPN
ftr-464	2810	27	.	.	PROPN
ftr-464	2810	28	to	to	PART
ftr-464	2810	29	examine	examine	VERB
ftr-464	2810	30	its	its	PRON
ftr-464	2810	31	tax	tax	NOUN
ftr-464	2810	32	treatment	treatment	NOUN
ftr-464	2810	33	of	of	ADP
ftr-464	2810	34	deferred	defer	VERB
ftr-464	2810	35	compensation	compensation	NOUN
ftr-464	2810	36	paid	pay	VERB
ftr-464	2810	37	to	to	ADP
ftr-464	2810	38	such	such	ADJ
ftr-464	2810	39	employees	employee	NOUN
ftr-464	2810	40	.	.	PUNCT
ftr-464	2811	1	the	the	DET
ftr-464	2811	2	current	current	ADJ
ftr-464	2811	3	u.s	u.s	PROPN
ftr-464	2811	4	.	.	PROPN
ftr-464	2811	5	statutory	statutory	ADJ
ftr-464	2811	6	rules	rule	NOUN
ftr-464	2811	7	governing	govern	VERB
ftr-464	2811	8	these	these	DET
ftr-464	2811	9	transactions	transaction	NOUN
ftr-464	2811	10	together	together	ADV
ftr-464	2811	11	with	with	ADP
ftr-464	2811	12	the	the	DET
ftr-464	2811	13	u.s	u.s	PROPN
ftr-464	2811	14	.	.	PROPN
ftr-464	2811	15	treaty	treaty	NOUN
ftr-464	2811	16	network	network	NOUN
ftr-464	2811	17	do	do	AUX
ftr-464	2811	18	not	not	PART
ftr-464	2811	19	assure	assure	VERB
ftr-464	2811	20	a	a	DET
ftr-464	2811	21	coherent	coherent	ADJ
ftr-464	2811	22	and	and	CCONJ
ftr-464	2811	23	administrable	administrable	ADJ
ftr-464	2811	24	approach	approach	NOUN
ftr-464	2811	25	for	for	ADP
ftr-464	2811	26	taxing	tax	VERB
ftr-464	2811	27	such	such	ADJ
ftr-464	2811	28	compensation	compensation	NOUN
ftr-464	2811	29	.	.	PUNCT
ftr-464	2812	1	this	this	DET
ftr-464	2812	2	article	article	NOUN
ftr-464	2812	3	proposes	propose	VERB
ftr-464	2812	4	three	three	NUM
ftr-464	2812	5	changes	change	NOUN
ftr-464	2812	6	that	that	PRON
ftr-464	2812	7	the	the	DET
ftr-464	2812	8	u.s	u.s	PROPN
ftr-464	2812	9	.	.	PROPN
ftr-464	2812	10	should	should	AUX
ftr-464	2812	11	unilaterally	unilaterally	ADV
ftr-464	2812	12	make	make	VERB
ftr-464	2812	13	in	in	ADP
ftr-464	2812	14	its	its	PRON
ftr-464	2812	15	statutory	statutory	ADJ
ftr-464	2812	16	treatment	treatment	NOUN
ftr-464	2812	17	of	of	ADP
ftr-464	2812	18	these	these	DET
ftr-464	2812	19	transactions	transaction	NOUN
ftr-464	2812	20	to	to	PART
ftr-464	2812	21	meet	meet	VERB
ftr-464	2812	22	these	these	DET
ftr-464	2812	23	concerns	concern	NOUN
ftr-464	2812	24	.	.	PUNCT
ftr-464	2813	1	the	the	DET
ftr-464	2813	2	first	first	ADJ
ftr-464	2813	3	change	change	NOUN
ftr-464	2813	4	is	be	AUX
ftr-464	2813	5	to	to	PART
ftr-464	2813	6	simplify	simplify	VERB
ftr-464	2813	7	the	the	DET
ftr-464	2813	8	u.s	u.s	PROPN
ftr-464	2813	9	.	.	PROPN
ftr-464	2813	10	assertion	assertion	NOUN
ftr-464	2813	11	of	of	ADP
ftr-464	2813	12	source	source	NOUN
ftr-464	2813	13	-	-	PUNCT
ftr-464	2813	14	based	base	VERB
ftr-464	2813	15	jurisdiction	jurisdiction	NOUN
ftr-464	2813	16	over	over	ADP
ftr-464	2813	17	pension	pension	NOUN
ftr-464	2813	18	distributions	distribution	NOUN
ftr-464	2813	19	from	from	ADP
ftr-464	2813	20	a	a	DET
ftr-464	2813	21	u.s	u.s	PROPN
ftr-464	2813	22	.	.	PROPN
ftr-464	2813	23	qualified	qualified	ADJ
ftr-464	2813	24	plan	plan	NOUN
ftr-464	2813	25	by	by	ADP
ftr-464	2813	26	eliminating	eliminate	VERB
ftr-464	2813	27	separate	separate	ADJ
ftr-464	2813	28	identification	identification	NOUN
ftr-464	2813	29	of	of	ADP
ftr-464	2813	30	the	the	DET
ftr-464	2813	31	"	"	PUNCT
ftr-464	2813	32	accretions	accretion	NOUN
ftr-464	2813	33	"	"	PUNCT
ftr-464	2813	34	element	element	NOUN
ftr-464	2813	35	.	.	PUNCT
ftr-464	2814	1	the	the	DET
ftr-464	2814	2	second	second	ADJ
ftr-464	2814	3	change	change	NOUN
ftr-464	2814	4	is	be	AUX
ftr-464	2814	5	to	to	PART
ftr-464	2814	6	adjust	adjust	VERB
ftr-464	2814	7	u.s	u.s	PROPN
ftr-464	2814	8	.	.	PROPN
ftr-464	2814	9	basis	basis	NOUN
ftr-464	2814	10	rules	rule	NOUN
ftr-464	2814	11	to	to	PART
ftr-464	2814	12	close	close	VERB
ftr-464	2814	13	off	off	ADP
ftr-464	2814	14	existing	exist	VERB
ftr-464	2814	15	opportunities	opportunity	NOUN
ftr-464	2814	16	for	for	ADP
ftr-464	2814	17	a	a	DET
ftr-464	2814	18	foreign	foreign	ADJ
ftr-464	2814	19	national	national	NOUN
ftr-464	2814	20	to	to	PART
ftr-464	2814	21	use	use	VERB
ftr-464	2814	22	the	the	DET
ftr-464	2814	23	u.s	u.s	PROPN
ftr-464	2814	24	.	.	PROPN
ftr-464	2814	25	as	as	ADP
ftr-464	2814	26	a	a	DET
ftr-464	2814	27	tax	tax	NOUN
ftr-464	2814	28	haven	haven	NOUN
ftr-464	2814	29	on	on	ADP
ftr-464	2814	30	retirement	retirement	NOUN
ftr-464	2814	31	.	.	PUNCT
ftr-464	2815	1	the	the	DET
ftr-464	2815	2	third	third	ADJ
ftr-464	2815	3	change	change	NOUN
ftr-464	2815	4	is	be	AUX
ftr-464	2815	5	for	for	SCONJ
ftr-464	2815	6	the	the	DET
ftr-464	2815	7	u.s	u.s	PROPN
ftr-464	2815	8	.	.	PROPN
ftr-464	2815	9	to	to	PART
ftr-464	2815	10	relinquish	relinquish	VERB
ftr-464	2815	11	its	its	PRON
ftr-464	2815	12	impractical	impractical	ADJ
ftr-464	2815	13	assertion	assertion	NOUN
ftr-464	2815	14	of	of	ADP
ftr-464	2815	15	current	current	ADJ
ftr-464	2815	16	taxation	taxation	NOUN
ftr-464	2815	17	of	of	ADP
ftr-464	2815	18	a	a	DET
ftr-464	2815	19	u.s	u.s	PROPN
ftr-464	2815	20	.	.	PROPN
ftr-464	2815	21	resident	resident	PROPN
ftr-464	2815	22	's	's	PART
ftr-464	2815	23	contributions	contribution	NOUN
ftr-464	2815	24	to	to	ADP
ftr-464	2815	25	foreign	foreign	ADJ
ftr-464	2815	26	defined	define	VERB
ftr-464	2815	27	benefit	benefit	NOUN
ftr-464	2815	28	plans	plan	NOUN
ftr-464	2815	29	.	.	PUNCT
ftr-464	2816	1	more	more	ADV
ftr-464	2816	2	generally	generally	ADV
ftr-464	2816	3	,	,	PUNCT
ftr-464	2816	4	this	this	DET
ftr-464	2816	5	article	article	NOUN
ftr-464	2816	6	recommends	recommend	VERB
ftr-464	2816	7	that	that	SCONJ
ftr-464	2816	8	the	the	DET
ftr-464	2816	9	u.s	u.s	PROPN
ftr-464	2816	10	.	.	PROPN
ftr-464	2816	11	should	should	AUX
ftr-464	2816	12	promote	promote	VERB
ftr-464	2816	13	a	a	DET
ftr-464	2816	14	more	more	ADV
ftr-464	2816	15	comprehensive	comprehensive	ADJ
ftr-464	2816	16	treaty	treaty	NOUN
ftr-464	2816	17	policy	policy	NOUN
ftr-464	2816	18	dealing	deal	VERB
ftr-464	2816	19	with	with	ADP
ftr-464	2816	20	these	these	DET
ftr-464	2816	21	transactions	transaction	NOUN
ftr-464	2816	22	.	.	PUNCT
ftr-464	2817	1	if	if	SCONJ
ftr-464	2817	2	this	this	DET
ftr-464	2817	3	policy	policy	NOUN
ftr-464	2817	4	were	be	AUX
ftr-464	2817	5	widely	widely	ADV
ftr-464	2817	6	adopted	adopt	VERB
ftr-464	2817	7	,	,	PUNCT
ftr-464	2817	8	it	it	PRON
ftr-464	2817	9	would	would	AUX
ftr-464	2817	10	lead	lead	VERB
ftr-464	2817	11	to	to	ADP
ftr-464	2817	12	better	well	ADJ
ftr-464	2817	13	coordination	coordination	NOUN
ftr-464	2817	14	of	of	ADP
ftr-464	2817	15	the	the	DET
ftr-464	2817	16	taxation	taxation	NOUN
ftr-464	2817	17	of	of	ADP
ftr-464	2817	18	an	an	DET
ftr-464	2817	19	employee	employee	NOUN
ftr-464	2817	20	's	's	PART
ftr-464	2817	21	deferred	defer	VERB
ftr-464	2817	22	compensation	compensation	NOUN
ftr-464	2817	23	by	by	ADP
ftr-464	2817	24	the	the	DET
ftr-464	2817	25	potentially	potentially	ADV
ftr-464	2817	26	large	large	ADJ
ftr-464	2817	27	number	number	NOUN
ftr-464	2817	28	of	of	ADP
ftr-464	2817	29	countries	country	NOUN
ftr-464	2817	30	that	that	PRON
ftr-464	2817	31	may	may	AUX
ftr-464	2817	32	assert	assert	VERB
ftr-464	2817	33	source	source	NOUN
ftr-464	2817	34	-	-	PUNCT
ftr-464	2817	35	based	base	VERB
ftr-464	2817	36	or	or	CCONJ
ftr-464	2817	37	residence	residence	NOUN
ftr-464	2817	38	-	-	PUNCT
ftr-464	2817	39	based	base	VERB
ftr-464	2817	40	jurisdiction	jurisdiction	NOUN
ftr-464	2817	41	.	.	PUNCT
ftr-464	2818	1	this	this	PRON
ftr-464	2818	2	would	would	AUX
ftr-464	2818	3	prevent	prevent	VERB
ftr-464	2818	4	employees	employee	NOUN
ftr-464	2818	5	from	from	ADP
ftr-464	2818	6	suffering	suffer	VERB
ftr-464	2818	7	unwarranted	unwarranted	ADJ
ftr-464	2818	8	double	double	ADJ
ftr-464	2818	9	taxation	taxation	NOUN
ftr-464	2818	10	or	or	CCONJ
ftr-464	2818	11	from	from	ADP
ftr-464	2818	12	seeking	seek	VERB
ftr-464	2818	13	out	out	ADP
ftr-464	2818	14	unwarranted	unwarranted	ADJ
ftr-464	2818	15	tax	tax	NOUN
ftr-464	2818	16	exemption	exemption	NOUN
ftr-464	2818	17	,	,	PUNCT
ftr-464	2818	18	and	and	CCONJ
ftr-464	2818	19	would	would	AUX
ftr-464	2818	20	simultaneously	simultaneously	ADV
ftr-464	2818	21	assure	assure	VERB
ftr-464	2818	22	that	that	SCONJ
ftr-464	2818	23	the	the	DET
ftr-464	2818	24	u.s	u.s	PROPN
ftr-464	2818	25	.	.	PROPN
ftr-464	2818	26	and	and	CCONJ
ftr-464	2818	27	its	its	PRON
ftr-464	2818	28	trading	trading	NOUN
ftr-464	2818	29	partners	partner	NOUN
ftr-464	2818	30	receive	receive	VERB
ftr-464	2818	31	their	their	PRON
ftr-464	2818	32	rightful	rightful	ADJ
ftr-464	2818	33	share	share	NOUN
ftr-464	2818	34	of	of	ADP
ftr-464	2818	35	tax	tax	NOUN
ftr-464	2818	36	revenues	revenue	NOUN
ftr-464	2818	37	.	.	PUNCT
ftr-464	2819	1	[	[	X
ftr-464	2819	2	vol	vol	NOUN
ftr-464	2819	3	.	.	PUNCT
ftr-464	2819	4	3:6	3:6	NUM